id	sid	tid	token	lemma	pos
ftr-428	1	1	florida	florida	PROPN
ftr-428	1	2	tax	tax	NOUN
ftr-428	1	3	review	review	NOUN
ftr-428	1	4	volume	volume	NOUN
ftr-428	1	5	5	5	NUM
ftr-428	1	6	2001	2001	NUM
ftr-428	1	7	number	number	NOUN
ftr-428	1	8	2	2	NUM
ftr-428	1	9	contingencies	contingency	NOUN
ftr-428	1	10	and	and	CCONJ
ftr-428	1	11	the	the	DET
ftr-428	1	12	estate	estate	NOUN
ftr-428	1	13	tax	tax	PROPN
ftr-428	1	14	wendy	wendy	PROPN
ftr-428	1	15	c.	c.	PROPN
ftr-428	1	16	gerzog	gerzog	PROPN
ftr-428	1	17	*	*	PUNCT
ftr-428	2	1	l	l	NOUN
ftr-428	2	2	introduction	introduction	NOUN
ftr-428	2	3	......................................	......................................	PUNCT
ftr-428	2	4	50	50	NUM
ftr-428	2	5	ii	ii	NOUN
ftr-428	2	6	.	.	PUNCT
ftr-428	3	1	a	a	DET
ftr-428	3	2	review	review	NOUN
ftr-428	3	3	of	of	ADP
ftr-428	3	4	contingencies	contingency	NOUN
ftr-428	3	5	and	and	CCONJ
ftr-428	3	6	estate	estate	NOUN
ftr-428	3	7	tax	tax	NOUN
ftr-428	3	8	code	code	NOUN
ftr-428	3	9	sections	section	NOUN
ftr-428	3	10	...........................................	...........................................	PUNCT
ftr-428	4	1	53	53	NUM
ftr-428	4	2	a.	a.	NOUN
ftr-428	4	3	section	section	NOUN
ftr-428	4	4	2033	2033	NUM
ftr-428	4	5	:	:	PUNCT
ftr-428	4	6	the	the	DET
ftr-428	4	7	mathematical	mathematical	ADJ
ftr-428	4	8	rule	rule	NOUN
ftr-428	4	9	...............	...............	PUNCT
ftr-428	4	10	53	53	NUM
ftr-428	4	11	b.	b.	PROPN
ftr-428	4	12	section	section	NOUN
ftr-428	4	13	2034	2034	NUM
ftr-428	4	14	and	and	CCONJ
ftr-428	4	15	the	the	DET
ftr-428	4	16	inclusion	inclusion	NOUN
ftr-428	4	17	of	of	ADP
ftr-428	4	18	marital	marital	ADJ
ftr-428	4	19	expectancies	expectancy	NOUN
ftr-428	4	20	59	59	NUM
ftr-428	4	21	c.	c.	PROPN
ftr-428	4	22	section	section	NOUN
ftr-428	4	23	2036	2036	NUM
ftr-428	4	24	and	and	CCONJ
ftr-428	4	25	the	the	DET
ftr-428	4	26	dominant	dominant	ADJ
ftr-428	4	27	role	role	NOUN
ftr-428	4	28	ofabuse	ofabuse	NOUN
ftr-428	4	29	prevention	prevention	NOUN
ftr-428	4	30	....................................	....................................	PUNCT
ftr-428	5	1	59	59	NUM
ftr-428	5	2	1	1	NUM
ftr-428	5	3	.	.	PUNCT
ftr-428	6	1	an	an	DET
ftr-428	6	2	overview	overview	NOUN
ftr-428	6	3	............................	............................	PUNCT
ftr-428	6	4	60	60	NUM
ftr-428	6	5	2	2	NUM
ftr-428	6	6	.	.	X
ftr-428	6	7	contingent	contingent	NOUN
ftr-428	6	8	retained	retain	VERB
ftr-428	6	9	life	life	NOUN
ftr-428	6	10	estates	estate	NOUN
ftr-428	6	11	and	and	CCONJ
ftr-428	6	12	section	section	NOUN
ftr-428	6	13	2036	2036	NUM
ftr-428	6	14	:	:	PUNCT
ftr-428	6	15	overkill	overkill	NOUN
ftr-428	6	16	or	or	CCONJ
ftr-428	6	17	justified	justify	VERB
ftr-428	6	18	policy	policy	NOUN
ftr-428	6	19	decision	decision	NOUN
ftr-428	6	20	?	?	PUNCT
ftr-428	7	1	........	........	PUNCT
ftr-428	8	1	64	64	NUM
ftr-428	8	2	d.	d.	PROPN
ftr-428	8	3	section	section	PROPN
ftr-428	8	4	2037	2037	NUM
ftr-428	8	5	:	:	PUNCT
ftr-428	8	6	an	an	DET
ftr-428	8	7	express	express	ADJ
ftr-428	8	8	de	de	X
ftr-428	8	9	minimis	minimis	NOUN
ftr-428	8	10	rule	rule	NOUN
ftr-428	8	11	..........	..........	PUNCT
ftr-428	9	1	71	71	NUM
ftr-428	9	2	1	1	NUM
ftr-428	9	3	.	.	PUNCT
ftr-428	9	4	background	background	NOUN
ftr-428	9	5	of	of	ADP
ftr-428	9	6	section	section	NOUN
ftr-428	9	7	2037	2037	NUM
ftr-428	9	8	................	................	PUNCT
ftr-428	10	1	71	71	NUM
ftr-428	10	2	2	2	NUM
ftr-428	10	3	.	.	PUNCT
ftr-428	11	1	the	the	DET
ftr-428	11	2	five	five	NUM
ftr-428	11	3	percent	percent	NOUN
ftr-428	11	4	rule	rule	NOUN
ftr-428	11	5	....................	....................	PUNCT
ftr-428	11	6	77	77	NUM
ftr-428	11	7	e.	e.	PROPN
ftr-428	11	8	section	section	PROPN
ftr-428	11	9	2038	2038	NUM
ftr-428	11	10	:	:	PUNCT
ftr-428	11	11	powers	power	NOUN
ftr-428	11	12	vested	vest	VERB
ftr-428	11	13	at	at	ADP
ftr-428	11	14	decedent	decedent	PROPN
ftr-428	11	15	's	's	PART
ftr-428	11	16	death	death	NOUN
ftr-428	11	17	.....	.....	PUNCT
ftr-428	11	18	79	79	NUM
ftr-428	11	19	f.	f.	PROPN
ftr-428	11	20	section	section	PROPN
ftr-428	11	21	2039	2039	NUM
ftr-428	11	22	and	and	CCONJ
ftr-428	11	23	its	its	PRON
ftr-428	11	24	relationship	relationship	NOUN
ftr-428	11	25	to	to	ADP
ftr-428	11	26	sections	section	NOUN
ftr-428	11	27	2036	2036	NUM
ftr-428	11	28	and	and	CCONJ
ftr-428	11	29	2037	2037	NUM
ftr-428	11	30	.........................................	.........................................	PUNCT
ftr-428	11	31	83	83	NUM
ftr-428	11	32	g.	g.	NOUN
ftr-428	11	33	section	section	NOUN
ftr-428	11	34	2040	2040	NUM
ftr-428	11	35	:	:	PUNCT
ftr-428	11	36	a	a	DET
ftr-428	11	37	statute	statute	NOUN
ftr-428	11	38	with	with	ADP
ftr-428	11	39	artificial	artificial	ADJ
ftr-428	11	40	rules	rule	NOUN
ftr-428	11	41	of	of	ADP
ftr-428	11	42	inclusion	inclusion	NOUN
ftr-428	11	43	.....................................	.....................................	PUNCT
ftr-428	11	44	88	88	NUM
ftr-428	11	45	h.	h.	NOUN
ftr-428	11	46	section	section	NOUN
ftr-428	11	47	2041	2041	NUM
ftr-428	11	48	:	:	PUNCT
ftr-428	11	49	parallels	parallel	VERB
ftr-428	11	50	to	to	ADP
ftr-428	11	51	sections	section	NOUN
ftr-428	11	52	2033	2033	NUM
ftr-428	11	53	and	and	CCONJ
ftr-428	11	54	2036	2036	NUM
ftr-428	11	55	-	-	SYM
ftr-428	11	56	2038	2038	NUM
ftr-428	11	57	.................................	.................................	PUNCT
ftr-428	12	1	91	91	NUM
ftr-428	12	2	1	1	NUM
ftr-428	12	3	.	.	PUNCT
ftr-428	12	4	background	background	NOUN
ftr-428	12	5	and	and	CCONJ
ftr-428	12	6	introduction	introduction	NOUN
ftr-428	12	7	to	to	ADP
ftr-428	12	8	section	section	NOUN
ftr-428	12	9	2041	2041	NUM
ftr-428	12	10	..	..	PUNCT
ftr-428	12	11	91	91	NUM
ftr-428	12	12	2	2	NUM
ftr-428	12	13	.	.	PUNCT
ftr-428	12	14	contingencies	contingency	NOUN
ftr-428	12	15	and	and	CCONJ
ftr-428	12	16	section	section	NOUN
ftr-428	12	17	2041	2041	NUM
ftr-428	12	18	.............	.............	PUNCT
ftr-428	12	19	97	97	NUM
ftr-428	12	20	i.	i.	NOUN
ftr-428	12	21	section	section	NOUN
ftr-428	12	22	2042	2042	NUM
ftr-428	12	23	:	:	PUNCT
ftr-428	12	24	a	a	DET
ftr-428	12	25	de	de	X
ftr-428	12	26	minimis	minimis	NOUN
ftr-428	12	27	rule	rule	NOUN
ftr-428	12	28	for	for	ADP
ftr-428	12	29	certain	certain	ADJ
ftr-428	12	30	remote	remote	ADJ
ftr-428	12	31	contingencies	contingency	NOUN
ftr-428	12	32	.................................	.................................	PUNCT
ftr-428	13	1	99	99	NUM
ftr-428	13	2	m.	m.	NOUN
ftr-428	13	3	proposed	propose	VERB
ftr-428	13	4	solution	solution	NOUN
ftr-428	13	5	................................	................................	PUNCT
ftr-428	13	6	103	103	NUM
ftr-428	13	7	a.	a.	NOUN
ftr-428	13	8	contingencies	contingency	NOUN
ftr-428	13	9	and	and	CCONJ
ftr-428	13	10	decedent	decedent	NOUN
ftr-428	13	11	's	's	PART
ftr-428	13	12	control	control	NOUN
ftr-428	13	13	.............	.............	PUNCT
ftr-428	13	14	103	103	NUM
ftr-428	13	15	b.	b.	NOUN
ftr-428	13	16	problems	problem	NOUN
ftr-428	13	17	with	with	ADP
ftr-428	13	18	de	de	X
ftr-428	13	19	minimis	minimis	NOUN
ftr-428	13	20	rules	rule	NOUN
ftr-428	13	21	.................	.................	PUNCT
ftr-428	14	1	105	105	NUM
ftr-428	14	2	c.	c.	NOUN
ftr-428	14	3	why	why	SCONJ
ftr-428	14	4	categorizing	categorize	VERB
ftr-428	14	5	transfers	transfer	NOUN
ftr-428	14	6	as	as	ADP
ftr-428	14	7	essentially	essentially	ADV
ftr-428	14	8	testamentary	testamentary	ADJ
ftr-428	14	9	or	or	CCONJ
ftr-428	14	10	inter	inter	NOUN
ftr-428	14	11	vivos	vivos	ADJ
ftr-428	14	12	does	do	AUX
ftr-428	14	13	not	not	PART
ftr-428	14	14	solve	solve	VERB
ftr-428	14	15	the	the	DET
ftr-428	14	16	problems	problem	NOUN
ftr-428	14	17	ofdecedentcreated	ofdecedentcreate	VERB
ftr-428	14	18	contingencies	contingency	NOUN
ftr-428	14	19	..........................	..........................	PUNCT
ftr-428	15	1	105	105	NUM
ftr-428	15	2	*	*	PUNCT
ftr-428	15	3	professor	professor	NOUN
ftr-428	15	4	,	,	PUNCT
ftr-428	15	5	university	university	PROPN
ftr-428	15	6	of	of	ADP
ftr-428	15	7	baltimore	baltimore	PROPN
ftr-428	15	8	school	school	PROPN
ftr-428	15	9	of	of	ADP
ftr-428	15	10	law	law	NOUN
ftr-428	15	11	;	;	PUNCT
ftr-428	15	12	b.a	b.a	PROPN
ftr-428	15	13	.	.	PROPN
ftr-428	15	14	,	,	PUNCT
ftr-428	15	15	clark	clark	PROPN
ftr-428	15	16	university	university	PROPN
ftr-428	15	17	1968	1968	NUM
ftr-428	15	18	;	;	PUNCT
ftr-428	15	19	m.a	m.a	PROPN
ftr-428	15	20	.	.	PROPN
ftr-428	15	21	,	,	PUNCT
ftr-428	15	22	assumption	assumption	NOUN
ftr-428	15	23	college	college	PROPN
ftr-428	15	24	1971	1971	NUM
ftr-428	15	25	;	;	PUNCT
ftr-428	15	26	j.d	j.d	PROPN
ftr-428	15	27	.	.	PROPN
ftr-428	15	28	,	,	PUNCT
ftr-428	15	29	university	university	PROPN
ftr-428	15	30	of	of	ADP
ftr-428	15	31	akron	akron	PROPN
ftr-428	15	32	1976	1976	NUM
ftr-428	15	33	;	;	PUNCT
ftr-428	15	34	ll.m	ll.m	X
ftr-428	15	35	.	.	PUNCT
ftr-428	15	36	,	,	PUNCT
ftr-428	15	37	george	george	PROPN
ftr-428	15	38	washington	washington	PROPN
ftr-428	15	39	university	university	PROPN
ftr-428	15	40	1979	1979	NUM
ftr-428	15	41	.	.	PUNCT
ftr-428	16	1	i	i	PRON
ftr-428	16	2	would	would	AUX
ftr-428	16	3	like	like	VERB
ftr-428	16	4	to	to	PART
ftr-428	16	5	thank	thank	VERB
ftr-428	16	6	robb	robb	PROPN
ftr-428	16	7	longman	longman	PROPN
ftr-428	16	8	and	and	CCONJ
ftr-428	16	9	susan	susan	PROPN
ftr-428	16	10	mason	mason	PROPN
ftr-428	16	11	,	,	PUNCT
ftr-428	16	12	my	my	PRON
ftr-428	16	13	research	research	NOUN
ftr-428	16	14	assistants	assistant	NOUN
ftr-428	16	15	,	,	PUNCT
ftr-428	16	16	as	as	ADV
ftr-428	16	17	well	well	ADV
ftr-428	16	18	as	as	ADP
ftr-428	16	19	barbara	barbara	PROPN
ftr-428	16	20	jones	jones	PROPN
ftr-428	16	21	,	,	PUNCT
ftr-428	16	22	my	my	PRON
ftr-428	16	23	secretary	secretary	NOUN
ftr-428	16	24	,	,	PUNCT
ftr-428	16	25	for	for	ADP
ftr-428	16	26	all	all	PRON
ftr-428	16	27	of	of	ADP
ftr-428	16	28	their	their	PRON
ftr-428	16	29	help	help	NOUN
ftr-428	16	30	.	.	PUNCT
ftr-428	17	1	florida	florida	PROPN
ftr-428	17	2	tax	tax	PROPN
ftr-428	17	3	review	review	PROPN
ftr-428	17	4	i.	i.	NOUN
ftr-428	17	5	introduction	introduction	NOUN
ftr-428	17	6	contingencies	contingency	NOUN
ftr-428	17	7	...	...	PUNCT
ftr-428	17	8	may	may	AUX
ftr-428	17	9	assume	assume	VERB
ftr-428	17	10	an	an	DET
ftr-428	17	11	infinite	infinite	ADJ
ftr-428	17	12	variety	variety	NOUN
ftr-428	17	13	of	of	ADP
ftr-428	17	14	shapes	shape	NOUN
ftr-428	17	15	and	and	CCONJ
ftr-428	17	16	forms	form	NOUN
ftr-428	17	17	to	to	PART
ftr-428	17	18	suit	suit	VERB
ftr-428	17	19	the	the	DET
ftr-428	17	20	needs	need	NOUN
ftr-428	17	21	of	of	ADP
ftr-428	17	22	the	the	DET
ftr-428	17	23	transferor	transferor	NOUN
ftr-428	17	24	.	.	PUNCT
ftr-428	18	1	a	a	DET
ftr-428	18	2	stated	state	VERB
ftr-428	18	3	contingency	contingency	NOUN
ftr-428	18	4	may	may	AUX
ftr-428	18	5	represent	represent	VERB
ftr-428	18	6	a	a	DET
ftr-428	18	7	strong	strong	ADJ
ftr-428	18	8	probability	probability	NOUN
ftr-428	18	9	,	,	PUNCT
ftr-428	18	10	and	and	CCONJ
ftr-428	18	11	perhaps	perhaps	ADV
ftr-428	18	12	even	even	ADV
ftr-428	18	13	a	a	DET
ftr-428	18	14	practical	practical	ADJ
ftr-428	18	15	certainty	certainty	NOUN
ftr-428	18	16	,	,	PUNCT
ftr-428	18	17	that	that	SCONJ
ftr-428	18	18	the	the	DET
ftr-428	18	19	property	property	NOUN
ftr-428	18	20	will	will	AUX
ftr-428	18	21	shortly	shortly	ADV
ftr-428	18	22	return	return	VERB
ftr-428	18	23	to	to	ADP
ftr-428	18	24	the	the	DET
ftr-428	18	25	transferor	transferor	NOUN
ftr-428	18	26	.	.	PUNCT
ftr-428	19	1	on	on	ADP
ftr-428	19	2	the	the	DET
ftr-428	19	3	other	other	ADJ
ftr-428	19	4	hand	hand	NOUN
ftr-428	19	5	,	,	PUNCT
ftr-428	19	6	the	the	DET
ftr-428	19	7	possibility	possibility	NOUN
ftr-428	19	8	of	of	ADP
ftr-428	19	9	regaining	regain	VERB
ftr-428	19	10	the	the	DET
ftr-428	19	11	property	property	NOUN
ftr-428	19	12	may	may	AUX
ftr-428	19	13	be	be	AUX
ftr-428	19	14	so	so	ADV
ftr-428	19	15	remote	remote	ADJ
ftr-428	19	16	as	as	SCONJ
ftr-428	19	17	to	to	PART
ftr-428	19	18	be	be	AUX
ftr-428	19	19	essentially	essentially	ADV
ftr-428	19	20	nonexistent	nonexistent	ADJ
ftr-428	19	21	.	.	PUNCT
ftr-428	19	22	'	'	PUNCT
ftr-428	20	1	as	as	SCONJ
ftr-428	20	2	one	one	NUM
ftr-428	20	3	federal	federal	ADJ
ftr-428	20	4	court	court	NOUN
ftr-428	20	5	reiterated	reiterate	VERB
ftr-428	20	6	,	,	PUNCT
ftr-428	20	7	"	"	PUNCT
ftr-428	20	8	the	the	DET
ftr-428	20	9	basic	basic	ADJ
ftr-428	20	10	purpose	purpose	NOUN
ftr-428	20	11	of	of	ADP
ftr-428	20	12	the	the	DET
ftr-428	20	13	estate	estate	NOUN
ftr-428	20	14	tax	tax	NOUN
ftr-428	20	15	'	'	PUNCT
ftr-428	20	16	is	be	AUX
ftr-428	20	17	to	to	PART
ftr-428	20	18	bring	bring	VERB
ftr-428	20	19	within	within	ADP
ftr-428	20	20	the	the	DET
ftr-428	20	21	gross	gross	ADJ
ftr-428	20	22	estate	estate	NOUN
ftr-428	20	23	of	of	ADP
ftr-428	20	24	the	the	DET
ftr-428	20	25	transferor	transferor	NOUN
ftr-428	20	26	that	that	PRON
ftr-428	20	27	which	which	PRON
ftr-428	20	28	he	he	PRON
ftr-428	20	29	gave	give	VERB
ftr-428	20	30	upon	upon	SCONJ
ftr-428	20	31	a	a	DET
ftr-428	20	32	contingency	contingency	NOUN
ftr-428	20	33	terminable	terminable	ADJ
ftr-428	20	34	at	at	ADP
ftr-428	20	35	his	his	PRON
ftr-428	20	36	death	death	NOUN
ftr-428	20	37	.	.	PUNCT
ftr-428	20	38	"	"	PUNCT
ftr-428	21	1	2	2	NUM
ftr-428	21	2	contingencies3	contingencies3	NOUN
ftr-428	21	3	indicate	indicate	VERB
ftr-428	21	4	probabilities	probability	NOUN
ftr-428	21	5	.	.	PUNCT
ftr-428	22	1	if	if	SCONJ
ftr-428	22	2	a	a	DET
ftr-428	22	3	decedent	decedent	NOUN
ftr-428	22	4	dies	die	VERB
ftr-428	22	5	owning	own	VERB
ftr-428	22	6	a	a	DET
ftr-428	22	7	lottery	lottery	NOUN
ftr-428	22	8	ticket	ticket	NOUN
ftr-428	22	9	,	,	PUNCT
ftr-428	22	10	the	the	DET
ftr-428	22	11	value	value	NOUN
ftr-428	22	12	of	of	ADP
ftr-428	22	13	that	that	DET
ftr-428	22	14	ticket	ticket	NOUN
ftr-428	22	15	is	be	AUX
ftr-428	22	16	included	include	VERB
ftr-428	22	17	in	in	ADP
ftr-428	22	18	his	his	PRON
ftr-428	22	19	gross	gross	ADJ
ftr-428	22	20	estate	estate	NOUN
ftr-428	22	21	.	.	PUNCT
ftr-428	23	1	in	in	ADP
ftr-428	23	2	this	this	DET
ftr-428	23	3	instance	instance	NOUN
ftr-428	23	4	,	,	PUNCT
ftr-428	23	5	the	the	DET
ftr-428	23	6	decedent	decedent	NOUN
ftr-428	23	7	owns	own	VERB
ftr-428	23	8	the	the	DET
ftr-428	23	9	property	property	NOUN
ftr-428	23	10	and	and	CCONJ
ftr-428	23	11	it	it	PRON
ftr-428	23	12	is	be	AUX
ftr-428	23	13	just	just	ADV
ftr-428	23	14	the	the	DET
ftr-428	23	15	nature	nature	NOUN
ftr-428	23	16	of	of	ADP
ftr-428	23	17	the	the	DET
ftr-428	23	18	property	property	NOUN
ftr-428	23	19	itself	itself	PRON
ftr-428	23	20	that	that	PRON
ftr-428	23	21	involves	involve	VERB
ftr-428	23	22	a	a	DET
ftr-428	23	23	contingency	contingency	NOUN
ftr-428	23	24	related	relate	VERB
ftr-428	23	25	to	to	ADP
ftr-428	23	26	its	its	PRON
ftr-428	23	27	value	value	NOUN
ftr-428	23	28	.	.	PUNCT
ftr-428	24	1	because	because	SCONJ
ftr-428	24	2	the	the	DET
ftr-428	24	3	lottery	lottery	NOUN
ftr-428	24	4	has	have	AUX
ftr-428	24	5	not	not	PART
ftr-428	24	6	yet	yet	ADV
ftr-428	24	7	occurred	occur	VERB
ftr-428	24	8	,	,	PUNCT
ftr-428	24	9	the	the	DET
ftr-428	24	10	value	value	NOUN
ftr-428	24	11	of	of	ADP
ftr-428	24	12	that	that	DET
ftr-428	24	13	ticket	ticket	NOUN
ftr-428	24	14	would	would	AUX
ftr-428	24	15	be	be	AUX
ftr-428	24	16	its	its	PRON
ftr-428	24	17	cost	cost	NOUN
ftr-428	24	18	,	,	PUNCT
ftr-428	24	19	reflecting	reflect	VERB
ftr-428	24	20	the	the	DET
ftr-428	24	21	unlikelihood	unlikelihood	NOUN
ftr-428	24	22	that	that	SCONJ
ftr-428	24	23	decedent	decedent	NOUN
ftr-428	24	24	,	,	PUNCT
ftr-428	24	25	like	like	ADP
ftr-428	24	26	any	any	DET
ftr-428	24	27	other	other	ADJ
ftr-428	24	28	lottery	lottery	NOUN
ftr-428	24	29	ticket	ticket	NOUN
ftr-428	24	30	owner	owner	NOUN
ftr-428	24	31	,	,	PUNCT
ftr-428	24	32	is	be	AUX
ftr-428	24	33	holding	hold	VERB
ftr-428	24	34	a	a	DET
ftr-428	24	35	"	"	PUNCT
ftr-428	24	36	winning	win	VERB
ftr-428	24	37	"	"	PUNCT
ftr-428	24	38	ticket.4	ticket.4	PROPN
ftr-428	24	39	if	if	SCONJ
ftr-428	24	40	decedent	decedent	NOUN
ftr-428	24	41	can	can	AUX
ftr-428	24	42	possess	possess	VERB
ftr-428	24	43	other	other	ADJ
ftr-428	24	44	types	type	NOUN
ftr-428	24	45	of	of	ADP
ftr-428	24	46	property	property	NOUN
ftr-428	24	47	that	that	PRON
ftr-428	24	48	depend	depend	VERB
ftr-428	24	49	on	on	ADP
ftr-428	24	50	the	the	DET
ftr-428	24	51	happening	happening	NOUN
ftr-428	24	52	of	of	ADP
ftr-428	24	53	an	an	DET
ftr-428	24	54	event	event	NOUN
ftr-428	24	55	that	that	PRON
ftr-428	24	56	has	have	AUX
ftr-428	24	57	not	not	PART
ftr-428	24	58	occurred	occur	VERB
ftr-428	24	59	at	at	ADP
ftr-428	24	60	his	his	PRON
ftr-428	24	61	death	death	NOUN
ftr-428	24	62	,	,	PUNCT
ftr-428	24	63	should	should	AUX
ftr-428	24	64	that	that	DET
ftr-428	24	65	unvested	unvested	ADJ
ftr-428	24	66	property	property	NOUN
ftr-428	24	67	be	be	AUX
ftr-428	24	68	included	include	VERB
ftr-428	24	69	in	in	ADP
ftr-428	24	70	his	his	PRON
ftr-428	24	71	gross	gross	ADJ
ftr-428	24	72	estate	estate	NOUN
ftr-428	24	73	,	,	PUNCT
ftr-428	24	74	although	although	SCONJ
ftr-428	24	75	similarly	similarly	ADV
ftr-428	24	76	discounted	discount	VERB
ftr-428	24	77	to	to	PART
ftr-428	24	78	reflect	reflect	VERB
ftr-428	24	79	that	that	DET
ftr-428	24	80	probability	probability	NOUN
ftr-428	24	81	?	?	PUNCT
ftr-428	25	1	on	on	ADP
ftr-428	25	2	the	the	DET
ftr-428	25	3	other	other	ADJ
ftr-428	25	4	hand	hand	NOUN
ftr-428	25	5	,	,	PUNCT
ftr-428	25	6	what	what	PRON
ftr-428	25	7	if	if	SCONJ
ftr-428	25	8	decedent	decedent	NOUN
ftr-428	25	9	's	's	PART
ftr-428	25	10	death	death	NOUN
ftr-428	25	11	extinguishes	extinguish	VERB
ftr-428	25	12	the	the	DET
ftr-428	25	13	possibility	possibility	NOUN
ftr-428	25	14	that	that	SCONJ
ftr-428	25	15	he	he	PRON
ftr-428	25	16	will	will	AUX
ftr-428	25	17	ever	ever	ADV
ftr-428	25	18	own	own	VERB
ftr-428	25	19	the	the	DET
ftr-428	25	20	property	property	NOUN
ftr-428	25	21	?	?	PUNCT
ftr-428	26	1	in	in	ADP
ftr-428	26	2	that	that	DET
ftr-428	26	3	instance	instance	NOUN
ftr-428	26	4	,	,	PUNCT
ftr-428	26	5	should	should	AUX
ftr-428	26	6	the	the	DET
ftr-428	26	7	testamentary	testamentary	ADJ
ftr-428	26	8	nature	nature	NOUN
ftr-428	26	9	of	of	ADP
ftr-428	26	10	the	the	DET
ftr-428	26	11	transfer	transfer	NOUN
ftr-428	26	12	and	and	CCONJ
ftr-428	26	13	abuse	abuse	NOUN
ftr-428	26	14	potential	potential	NOUN
ftr-428	26	15	require	require	VERB
ftr-428	26	16	an	an	DET
ftr-428	26	17	artificial	artificial	ADJ
ftr-428	26	18	rule	rule	NOUN
ftr-428	26	19	of	of	ADP
ftr-428	26	20	inclusion	inclusion	NOUN
ftr-428	26	21	at	at	ADP
ftr-428	26	22	full	full	ADJ
ftr-428	26	23	value	value	NOUN
ftr-428	26	24	?	?	PUNCT
ftr-428	27	1	in	in	ADP
ftr-428	27	2	that	that	DET
ftr-428	27	3	context	context	NOUN
ftr-428	27	4	,	,	PUNCT
ftr-428	27	5	to	to	ADP
ftr-428	27	6	what	what	DET
ftr-428	27	7	extent	extent	NOUN
ftr-428	27	8	should	should	AUX
ftr-428	27	9	the	the	DET
ftr-428	27	10	fact	fact	NOUN
ftr-428	27	11	that	that	SCONJ
ftr-428	27	12	the	the	DET
ftr-428	27	13	contingency	contingency	NOUN
ftr-428	27	14	is	be	AUX
ftr-428	27	15	donor	donor	NOUN
ftr-428	27	16	created	create	VERB
ftr-428	27	17	affect	affect	VERB
ftr-428	27	18	inclusion	inclusion	NOUN
ftr-428	27	19	and	and	CCONJ
ftr-428	27	20	valuation	valuation	NOUN
ftr-428	27	21	1	1	NUM
ftr-428	27	22	.	.	PUNCT
ftr-428	28	1	u.s	u.s	PROPN
ftr-428	28	2	.	.	PROPN
ftr-428	28	3	treas	treas	PROPN
ftr-428	28	4	.	.	PUNCT
ftr-428	29	1	dept	dept	PROPN
ftr-428	29	2	.	.	PROPN
ftr-428	29	3	,	,	PUNCT
ftr-428	29	4	federal	federal	ADJ
ftr-428	29	5	estate	estate	NOUN
ftr-428	29	6	and	and	CCONJ
ftr-428	29	7	gift	gift	NOUN
ftr-428	29	8	taxes	taxis	NOUN
ftr-428	29	9	:	:	PUNCT
ftr-428	29	10	a	a	DET
ftr-428	29	11	proposal	proposal	NOUN
ftr-428	29	12	for	for	ADP
ftr-428	29	13	integration	integration	NOUN
ftr-428	29	14	and	and	CCONJ
ftr-428	29	15	for	for	ADP
ftr-428	29	16	correlation	correlation	NOUN
ftr-428	29	17	with	with	ADP
ftr-428	29	18	the	the	DET
ftr-428	29	19	income	income	NOUN
ftr-428	29	20	tax	tax	NOUN
ftr-428	29	21	31	31	NUM
ftr-428	29	22	(	(	PUNCT
ftr-428	29	23	1947	1947	NUM
ftr-428	29	24	)	)	PUNCT
ftr-428	30	1	[	[	X
ftr-428	30	2	1947	1947	NUM
ftr-428	30	3	treas	trea	NOUN
ftr-428	30	4	.	.	PUNCT
ftr-428	31	1	proposal	proposal	NOUN
ftr-428	31	2	]	]	PUNCT
ftr-428	31	3	.	.	PUNCT
ftr-428	32	1	2	2	X
ftr-428	32	2	.	.	X
ftr-428	32	3	looney	looney	PROPN
ftr-428	32	4	v.	v.	PROPN
ftr-428	32	5	united	united	PROPN
ftr-428	32	6	states	states	PROPN
ftr-428	32	7	,	,	PUNCT
ftr-428	32	8	569	569	NUM
ftr-428	32	9	f.supp	f.supp	ADJ
ftr-428	32	10	.	.	PROPN
ftr-428	32	11	1569	1569	NUM
ftr-428	32	12	,	,	PUNCT
ftr-428	32	13	1571	1571	NUM
ftr-428	32	14	(	(	PUNCT
ftr-428	32	15	m.d.ga	m.d.ga	PROPN
ftr-428	32	16	.	.	PROPN
ftr-428	32	17	1983	1983	NUM
ftr-428	32	18	)	)	PUNCT
ftr-428	32	19	,	,	PUNCT
ftr-428	32	20	citing	cite	VERB
ftr-428	32	21	broderick	broderick	PROPN
ftr-428	32	22	v.	v.	PROPN
ftr-428	32	23	keefe	keefe	PROPN
ftr-428	32	24	,	,	PUNCT
ftr-428	32	25	112	112	NUM
ftr-428	32	26	f.2d	f.2d	ADP
ftr-428	32	27	293	293	NUM
ftr-428	32	28	,	,	PUNCT
ftr-428	32	29	296	296	NUM
ftr-428	32	30	(	(	PUNCT
ftr-428	32	31	1st	1st	ADJ
ftr-428	32	32	cir	cir	NOUN
ftr-428	32	33	.	.	PUNCT
ftr-428	32	34	1940	1940	NUM
ftr-428	32	35	)	)	PUNCT
ftr-428	32	36	.	.	PUNCT
ftr-428	33	1	3	3	X
ftr-428	33	2	.	.	X
ftr-428	33	3	as	as	SCONJ
ftr-428	33	4	used	use	VERB
ftr-428	33	5	in	in	ADP
ftr-428	33	6	this	this	DET
ftr-428	33	7	article	article	NOUN
ftr-428	33	8	,	,	PUNCT
ftr-428	33	9	contingent	contingent	ADJ
ftr-428	33	10	interests	interest	NOUN
ftr-428	33	11	include	include	VERB
ftr-428	33	12	all	all	DET
ftr-428	33	13	types	type	NOUN
ftr-428	33	14	of	of	ADP
ftr-428	33	15	property	property	NOUN
ftr-428	33	16	interests	interest	NOUN
ftr-428	33	17	that	that	PRON
ftr-428	33	18	are	be	AUX
ftr-428	33	19	subject	subject	ADJ
ftr-428	33	20	to	to	ADP
ftr-428	33	21	the	the	DET
ftr-428	33	22	risk	risk	NOUN
ftr-428	33	23	of	of	ADP
ftr-428	33	24	non	non	NOUN
ftr-428	33	25	-	-	NOUN
ftr-428	33	26	possession	possession	NOUN
ftr-428	33	27	.	.	PUNCT
ftr-428	34	1	they	they	PRON
ftr-428	34	2	,	,	PUNCT
ftr-428	34	3	therefore	therefore	ADV
ftr-428	34	4	,	,	PUNCT
ftr-428	34	5	include	include	VERB
ftr-428	34	6	vested	vested	ADJ
ftr-428	34	7	interests	interest	NOUN
ftr-428	34	8	subject	subject	ADJ
ftr-428	34	9	to	to	ADP
ftr-428	34	10	defeasance	defeasance	NOUN
ftr-428	34	11	.	.	PUNCT
ftr-428	35	1	the	the	DET
ftr-428	35	2	restatement	restatement	NOUN
ftr-428	35	3	of	of	ADP
ftr-428	35	4	property	property	NOUN
ftr-428	35	5	has	have	AUX
ftr-428	35	6	noted	note	VERB
ftr-428	35	7	the	the	DET
ftr-428	35	8	confusion	confusion	NOUN
ftr-428	35	9	of	of	ADP
ftr-428	35	10	terminology	terminology	NOUN
ftr-428	35	11	in	in	ADP
ftr-428	35	12	this	this	DET
ftr-428	35	13	context	context	NOUN
ftr-428	35	14	.	.	PUNCT
ftr-428	36	1	see	see	VERB
ftr-428	36	2	restatement	restatement	NOUN
ftr-428	36	3	of	of	ADP
ftr-428	36	4	property	property	NOUN
ftr-428	36	5	§	§	PROPN
ftr-428	36	6	157	157	NUM
ftr-428	36	7	(	(	PUNCT
ftr-428	36	8	1937	1937	NUM
ftr-428	36	9	)	)	PUNCT
ftr-428	36	10	(	(	PUNCT
ftr-428	36	11	"	"	PUNCT
ftr-428	36	12	the	the	DET
ftr-428	36	13	term	term	NOUN
ftr-428	36	14	'	'	PUNCT
ftr-428	36	15	contingent	contingent	ADJ
ftr-428	36	16	remainder	remainder	NOUN
ftr-428	36	17	'	'	PUNCT
ftr-428	36	18	has	have	AUX
ftr-428	36	19	been	be	AUX
ftr-428	36	20	used	use	VERB
ftr-428	36	21	too	too	ADV
ftr-428	36	22	frequently	frequently	ADV
ftr-428	36	23	in	in	ADP
ftr-428	36	24	a	a	DET
ftr-428	36	25	loose	loose	ADJ
ftr-428	36	26	manner	manner	NOUN
ftr-428	36	27	to	to	PART
ftr-428	36	28	designate	designate	VERB
ftr-428	36	29	any	any	DET
ftr-428	36	30	remainder	remainder	NOUN
ftr-428	36	31	involving	involve	VERB
ftr-428	36	32	an	an	DET
ftr-428	36	33	uncertainty	uncertainty	NOUN
ftr-428	36	34	.	.	PUNCT
ftr-428	36	35	"	"	PUNCT
ftr-428	36	36	)	)	PUNCT
ftr-428	36	37	.	.	PUNCT
ftr-428	37	1	i	i	PRON
ftr-428	37	2	apologize	apologize	VERB
ftr-428	37	3	if	if	SCONJ
ftr-428	37	4	i	i	PRON
ftr-428	37	5	am	be	AUX
ftr-428	37	6	inappropriately	inappropriately	ADV
ftr-428	37	7	adding	add	VERB
ftr-428	37	8	to	to	ADP
ftr-428	37	9	this	this	DET
ftr-428	37	10	ignorance	ignorance	NOUN
ftr-428	37	11	.	.	PUNCT
ftr-428	38	1	4	4	X
ftr-428	38	2	.	.	X
ftr-428	38	3	this	this	DET
ftr-428	38	4	treatment	treatment	NOUN
ftr-428	38	5	may	may	AUX
ftr-428	38	6	be	be	AUX
ftr-428	38	7	contrasted	contrast	VERB
ftr-428	38	8	to	to	ADP
ftr-428	38	9	a	a	DET
ftr-428	38	10	lottery	lottery	NOUN
ftr-428	38	11	winner	winner	NOUN
ftr-428	38	12	's	's	PART
ftr-428	38	13	winnings	winning	NOUN
ftr-428	38	14	that	that	PRON
ftr-428	38	15	are	be	AUX
ftr-428	38	16	included	include	VERB
ftr-428	38	17	in	in	ADP
ftr-428	38	18	his	his	PRON
ftr-428	38	19	estate	estate	NOUN
ftr-428	38	20	,	,	PUNCT
ftr-428	38	21	although	although	SCONJ
ftr-428	38	22	not	not	PART
ftr-428	38	23	necessarily	necessarily	ADV
ftr-428	38	24	at	at	ADP
ftr-428	38	25	the	the	DET
ftr-428	38	26	payments	payment	NOUN
ftr-428	38	27	'	'	PART
ftr-428	38	28	actuarial	actuarial	ADJ
ftr-428	38	29	value	value	NOUN
ftr-428	38	30	as	as	SCONJ
ftr-428	38	31	the	the	DET
ftr-428	38	32	right	right	NOUN
ftr-428	38	33	to	to	ADP
ftr-428	38	34	future	future	ADJ
ftr-428	38	35	payments	payment	NOUN
ftr-428	38	36	may	may	AUX
ftr-428	38	37	be	be	AUX
ftr-428	38	38	subject	subject	ADJ
ftr-428	38	39	to	to	ADP
ftr-428	38	40	restrictions	restriction	NOUN
ftr-428	38	41	.	.	PUNCT
ftr-428	39	1	see	see	VERB
ftr-428	39	2	estate	estate	NOUN
ftr-428	39	3	of	of	ADP
ftr-428	39	4	shackleford	shackleford	PROPN
ftr-428	39	5	v.	v.	PROPN
ftr-428	39	6	united	united	PROPN
ftr-428	39	7	states	states	PROPN
ftr-428	39	8	,	,	PUNCT
ftr-428	39	9	98	98	NUM
ftr-428	39	10	-	-	SYM
ftr-428	39	11	2	2	NUM
ftr-428	39	12	u.s	u.s	PROPN
ftr-428	39	13	.	.	PROPN
ftr-428	39	14	tax	tax	NOUN
ftr-428	39	15	case	case	NOUN
ftr-428	39	16	(	(	PUNCT
ftr-428	39	17	cch	cch	NOUN
ftr-428	39	18	)	)	PUNCT
ftr-428	39	19	60.320	60.320	NUM
ftr-428	39	20	,	,	PUNCT
ftr-428	39	21	at	at	ADP
ftr-428	39	22	86	86	NUM
ftr-428	39	23	,	,	PUNCT
ftr-428	39	24	531	531	NUM
ftr-428	39	25	-	-	SYM
ftr-428	39	26	32	32	NUM
ftr-428	39	27	,	,	PUNCT
ftr-428	39	28	82	82	NUM
ftr-428	39	29	a.f.t.r	a.f.t.r	PROPN
ftr-428	39	30	.	.	PUNCT
ftr-428	40	1	2d	2d	NOUN
ftr-428	40	2	(	(	PUNCT
ftr-428	40	3	p	p	NOUN
ftr-428	40	4	-	-	PUNCT
ftr-428	40	5	h	h	NOUN
ftr-428	40	6	)	)	PUNCT
ftr-428	40	7	98	98	NUM
ftr-428	40	8	-	-	SYM
ftr-428	40	9	5538	5538	NUM
ftr-428	40	10	,	,	PUNCT
ftr-428	40	11	98	98	NUM
ftr-428	40	12	-	-	SYM
ftr-428	40	13	5543	5543	NUM
ftr-428	40	14	-	-	SYM
ftr-428	40	15	44	44	NUM
ftr-428	40	16	(	(	PUNCT
ftr-428	40	17	e.d	e.d	PROPN
ftr-428	40	18	.	.	PROPN
ftr-428	40	19	cal	cal	PROPN
ftr-428	40	20	.	.	PUNCT
ftr-428	41	1	1998	1998	NUM
ftr-428	41	2	)	)	PUNCT
ftr-428	42	1	(	(	PUNCT
ftr-428	42	2	holding	hold	VERB
ftr-428	42	3	on	on	ADP
ftr-428	42	4	motion	motion	NOUN
ftr-428	42	5	for	for	ADP
ftr-428	42	6	summary	summary	NOUN
ftr-428	42	7	judgment	judgment	NOUN
ftr-428	42	8	that	that	SCONJ
ftr-428	42	9	if	if	SCONJ
ftr-428	42	10	the	the	DET
ftr-428	42	11	decedent	decedent	NOUN
ftr-428	42	12	's	's	PART
ftr-428	42	13	estate	estate	NOUN
ftr-428	42	14	could	could	AUX
ftr-428	42	15	demonstrate	demonstrate	VERB
ftr-428	42	16	that	that	SCONJ
ftr-428	42	17	the	the	DET
ftr-428	42	18	value	value	NOUN
ftr-428	42	19	of	of	ADP
ftr-428	42	20	decedents	decedent	NOUN
ftr-428	42	21	right	right	ADJ
ftr-428	42	22	to	to	ADP
ftr-428	42	23	future	future	ADJ
ftr-428	42	24	lottery	lottery	NOUN
ftr-428	42	25	installment	installment	NOUN
ftr-428	42	26	payments	payment	NOUN
ftr-428	42	27	would	would	AUX
ftr-428	42	28	be	be	AUX
ftr-428	42	29	almost	almost	ADV
ftr-428	42	30	forty	forty	NUM
ftr-428	42	31	percent	percent	NOUN
ftr-428	42	32	lower	low	ADJ
ftr-428	42	33	than	than	ADP
ftr-428	42	34	the	the	DET
ftr-428	42	35	regulations	regulation	NOUN
ftr-428	42	36	'	'	PART
ftr-428	42	37	approach	approach	NOUN
ftr-428	42	38	by	by	ADP
ftr-428	42	39	taking	take	VERB
ftr-428	42	40	into	into	ADP
ftr-428	42	41	account	account	NOUN
ftr-428	42	42	restrictions	restriction	NOUN
ftr-428	42	43	on	on	ADP
ftr-428	42	44	marketability	marketability	NOUN
ftr-428	42	45	,	,	PUNCT
ftr-428	42	46	then	then	ADV
ftr-428	42	47	a	a	DET
ftr-428	42	48	departure	departure	NOUN
ftr-428	42	49	from	from	ADP
ftr-428	42	50	the	the	DET
ftr-428	42	51	regulations	regulation	NOUN
ftr-428	42	52	'	'	PART
ftr-428	42	53	annuity	annuity	NOUN
ftr-428	42	54	tables	table	NOUN
ftr-428	42	55	would	would	AUX
ftr-428	42	56	be	be	AUX
ftr-428	42	57	warranted	warrant	VERB
ftr-428	42	58	.	.	PUNCT
ftr-428	42	59	)	)	PUNCT
ftr-428	43	1	cf	cf	NOUN
ftr-428	43	2	.	.	PUNCT
ftr-428	44	1	estate	estate	NOUN
ftr-428	44	2	of	of	ADP
ftr-428	44	3	gribauskas	gribauskas	PROPN
ftr-428	44	4	v.	v.	PROPN
ftr-428	44	5	commissioner	commissioner	NOUN
ftr-428	44	6	,	,	PUNCT
ftr-428	44	7	116	116	NUM
ftr-428	44	8	t.c	t.c	PROPN
ftr-428	44	9	.	.	PUNCT
ftr-428	45	1	no	no	INTJ
ftr-428	45	2	.	.	NOUN
ftr-428	45	3	12	12	NUM
ftr-428	45	4	(	(	PUNCT
ftr-428	45	5	2001	2001	NUM
ftr-428	45	6	)	)	PUNCT
ftr-428	45	7	.	.	PUNCT
ftr-428	46	1	[	[	X
ftr-428	46	2	vol	vol	NOUN
ftr-428	46	3	5:2	5:2	NUM
ftr-428	46	4	contingencies	contingency	NOUN
ftr-428	46	5	and	and	CCONJ
ftr-428	46	6	the	the	DET
ftr-428	46	7	estate	estate	NOUN
ftr-428	46	8	tax	tax	NOUN
ftr-428	46	9	rules	rule	NOUN
ftr-428	46	10	?	?	PUNCT
ftr-428	47	1	overall	overall	ADV
ftr-428	47	2	,	,	PUNCT
ftr-428	47	3	should	should	AUX
ftr-428	47	4	there	there	PRON
ftr-428	47	5	be	be	AUX
ftr-428	47	6	any	any	DET
ftr-428	47	7	de	de	X
ftr-428	47	8	minimis	minimis	NOUN
ftr-428	47	9	rule	rule	NOUN
ftr-428	47	10	to	to	PART
ftr-428	47	11	deal	deal	VERB
ftr-428	47	12	with	with	ADP
ftr-428	47	13	remote	remote	ADJ
ftr-428	47	14	contingencies	contingency	NOUN
ftr-428	47	15	?	?	PUNCT
ftr-428	48	1	currently	currently	ADV
ftr-428	48	2	,	,	PUNCT
ftr-428	48	3	the	the	DET
ftr-428	48	4	treatment	treatment	NOUN
ftr-428	48	5	of	of	ADP
ftr-428	48	6	contingent	contingent	ADJ
ftr-428	48	7	interests	interest	NOUN
ftr-428	48	8	for	for	ADP
ftr-428	48	9	estate	estate	NOUN
ftr-428	48	10	tax	tax	NOUN
ftr-428	48	11	purposes	purpose	NOUN
ftr-428	48	12	s	s	PART
ftr-428	48	13	varies	varie	NOUN
ftr-428	48	14	depending	depend	VERB
ftr-428	48	15	on	on	ADP
ftr-428	48	16	what	what	PRON
ftr-428	48	17	code	code	NOUN
ftr-428	48	18	section	section	NOUN
ftr-428	48	19	is	be	AUX
ftr-428	48	20	applicable	applicable	ADJ
ftr-428	48	21	.	.	PUNCT
ftr-428	49	1	consequently	consequently	ADV
ftr-428	49	2	,	,	PUNCT
ftr-428	49	3	there	there	PRON
ftr-428	49	4	are	be	VERB
ftr-428	49	5	instances	instance	NOUN
ftr-428	49	6	when	when	SCONJ
ftr-428	49	7	contingent	contingent	ADJ
ftr-428	49	8	interests	interest	NOUN
ftr-428	49	9	are	be	AUX
ftr-428	49	10	included	include	VERB
ftr-428	49	11	in	in	ADP
ftr-428	49	12	decedent	decedent	NOUN
ftr-428	49	13	's	's	PART
ftr-428	49	14	gross	gross	ADJ
ftr-428	49	15	estate	estate	NOUN
ftr-428	49	16	at	at	ADP
ftr-428	49	17	different	different	ADJ
ftr-428	49	18	values	value	NOUN
ftr-428	49	19	.	.	PUNCT
ftr-428	50	1	that	that	PRON
ftr-428	50	2	is	is	ADV
ftr-428	50	3	,	,	PUNCT
ftr-428	50	4	some	some	PRON
ftr-428	50	5	are	be	AUX
ftr-428	50	6	included	include	VERB
ftr-428	50	7	at	at	ADP
ftr-428	50	8	the	the	DET
ftr-428	50	9	full	full	ADJ
ftr-428	50	10	fair	fair	ADJ
ftr-428	50	11	market	market	NOUN
ftr-428	50	12	value	value	NOUN
ftr-428	50	13	of	of	ADP
ftr-428	50	14	the	the	DET
ftr-428	50	15	property;6	property;6	PROPN
ftr-428	50	16	some	some	PRON
ftr-428	50	17	are	be	AUX
ftr-428	50	18	included	include	VERB
ftr-428	50	19	at	at	ADP
ftr-428	50	20	a	a	DET
ftr-428	50	21	value	value	NOUN
ftr-428	50	22	discounted	discount	VERB
ftr-428	50	23	to	to	PART
ftr-428	50	24	reflect	reflect	VERB
ftr-428	50	25	probabilities;7	probabilities;7	NOUN
ftr-428	50	26	and	and	CCONJ
ftr-428	50	27	some	some	PRON
ftr-428	50	28	are	be	AUX
ftr-428	50	29	excluded	exclude	VERB
ftr-428	50	30	altogether	altogether	ADV
ftr-428	50	31	.	.	PUNCT
ftr-428	50	32	'	'	PUNCT
ftr-428	51	1	inclusion	inclusion	NOUN
ftr-428	51	2	with	with	ADP
ftr-428	51	3	valuation	valuation	NOUN
ftr-428	51	4	adjustments	adjustment	NOUN
ftr-428	51	5	,	,	PUNCT
ftr-428	51	6	i.e.	i.e.	X
ftr-428	51	7	,	,	PUNCT
ftr-428	51	8	a	a	DET
ftr-428	51	9	purely	purely	ADV
ftr-428	51	10	mathematical	mathematical	ADJ
ftr-428	51	11	rule	rule	NOUN
ftr-428	51	12	,	,	PUNCT
ftr-428	51	13	provides	provide	VERB
ftr-428	51	14	the	the	DET
ftr-428	51	15	most	most	ADV
ftr-428	51	16	even	even	ADJ
ftr-428	51	17	treatment	treatment	NOUN
ftr-428	51	18	of	of	ADP
ftr-428	51	19	contingencies	contingency	NOUN
ftr-428	51	20	.	.	PUNCT
ftr-428	52	1	with	with	ADP
ftr-428	52	2	such	such	DET
ftr-428	52	3	a	a	DET
ftr-428	52	4	rule	rule	NOUN
ftr-428	52	5	,	,	PUNCT
ftr-428	52	6	the	the	DET
ftr-428	52	7	remoteness	remoteness	NOUN
ftr-428	52	8	or	or	CCONJ
ftr-428	52	9	minimal	minimal	ADJ
ftr-428	52	10	value	value	NOUN
ftr-428	52	11	of	of	ADP
ftr-428	52	12	a	a	DET
ftr-428	52	13	contingency	contingency	NOUN
ftr-428	52	14	is	be	AUX
ftr-428	52	15	reflected	reflect	VERB
ftr-428	52	16	in	in	ADP
ftr-428	52	17	the	the	DET
ftr-428	52	18	general	general	ADJ
ftr-428	52	19	rule	rule	NOUN
ftr-428	52	20	of	of	ADP
ftr-428	52	21	discounting	discount	VERB
ftr-428	52	22	for	for	ADP
ftr-428	52	23	unlikely	unlikely	ADJ
ftr-428	52	24	contingencies	contingency	NOUN
ftr-428	52	25	so	so	SCONJ
ftr-428	52	26	that	that	SCONJ
ftr-428	52	27	there	there	PRON
ftr-428	52	28	is	be	VERB
ftr-428	52	29	no	no	DET
ftr-428	52	30	need	need	NOUN
ftr-428	52	31	for	for	ADP
ftr-428	52	32	a	a	DET
ftr-428	52	33	de	de	X
ftr-428	52	34	minimis	minimis	NOUN
ftr-428	52	35	exception	exception	NOUN
ftr-428	52	36	to	to	PART
ftr-428	52	37	avoid	avoid	VERB
ftr-428	52	38	what	what	PRON
ftr-428	52	39	might	might	AUX
ftr-428	52	40	be	be	AUX
ftr-428	52	41	considered	consider	VERB
ftr-428	52	42	the	the	DET
ftr-428	52	43	harsh	harsh	ADJ
ftr-428	52	44	result	result	NOUN
ftr-428	52	45	of	of	ADP
ftr-428	52	46	alternative	alternative	ADJ
ftr-428	52	47	full	full	ADJ
ftr-428	52	48	date	date	NOUN
ftr-428	52	49	-	-	PUNCT
ftr-428	52	50	of	of	ADP
ftr-428	52	51	-	-	PUNCT
ftr-428	52	52	death	death	NOUN
ftr-428	52	53	value	value	NOUN
ftr-428	52	54	inclusion	inclusion	NOUN
ftr-428	52	55	rule	rule	NOUN
ftr-428	52	56	.	.	PUNCT
ftr-428	53	1	essentially	essentially	ADV
ftr-428	53	2	,	,	PUNCT
ftr-428	53	3	all	all	DET
ftr-428	53	4	valuation	valuation	NOUN
ftr-428	53	5	inherently	inherently	ADV
ftr-428	53	6	involves	involve	VERB
ftr-428	53	7	approximation	approximation	NOUN
ftr-428	53	8	;	;	PUNCT
ftr-428	53	9	contingencies	contingency	NOUN
ftr-428	53	10	complicate	complicate	VERB
ftr-428	53	11	the	the	DET
ftr-428	53	12	mathematics	mathematic	NOUN
ftr-428	53	13	of	of	ADP
ftr-428	53	14	valuation	valuation	NOUN
ftr-428	53	15	and	and	CCONJ
ftr-428	53	16	possibly	possibly	ADV
ftr-428	53	17	increase	increase	VERB
ftr-428	53	18	reliance	reliance	NOUN
ftr-428	53	19	on	on	ADP
ftr-428	53	20	expert	expert	NOUN
ftr-428	53	21	appraisals9	appraisals9	NOUN
ftr-428	53	22	but	but	CCONJ
ftr-428	53	23	do	do	AUX
ftr-428	53	24	not	not	PART
ftr-428	53	25	change	change	VERB
ftr-428	53	26	any	any	PRON
ftr-428	53	27	of	of	ADP
ftr-428	53	28	the	the	DET
ftr-428	53	29	fundamental	fundamental	ADJ
ftr-428	53	30	rules	rule	NOUN
ftr-428	53	31	of	of	ADP
ftr-428	53	32	valuation	valuation	NOUN
ftr-428	53	33	.	.	PUNCT
ftr-428	54	1	even	even	ADV
ftr-428	54	2	that	that	DET
ftr-428	54	3	added	add	VERB
ftr-428	54	4	difficulty	difficulty	NOUN
ftr-428	54	5	is	be	AUX
ftr-428	54	6	alleviated	alleviate	VERB
ftr-428	54	7	or	or	CCONJ
ftr-428	54	8	eliminated	eliminate	VERB
ftr-428	54	9	by	by	ADP
ftr-428	54	10	focusing	focus	VERB
ftr-428	54	11	on	on	ADP
ftr-428	54	12	burden	burden	NOUN
ftr-428	54	13	of	of	ADP
ftr-428	54	14	proof	proof	NOUN
ftr-428	54	15	.	.	PUNCT
ftr-428	55	1	part	part	NOUN
ftr-428	55	2	of	of	ADP
ftr-428	55	3	the	the	DET
ftr-428	55	4	difficulty	difficulty	NOUN
ftr-428	55	5	inherent	inherent	ADJ
ftr-428	55	6	in	in	ADP
ftr-428	55	7	formulating	formulate	VERB
ftr-428	55	8	a	a	DET
ftr-428	55	9	consistent	consistent	ADJ
ftr-428	55	10	treatment	treatment	NOUN
ftr-428	55	11	of	of	ADP
ftr-428	55	12	contingent	contingent	ADJ
ftr-428	55	13	property	property	NOUN
ftr-428	55	14	interests	interest	NOUN
ftr-428	55	15	is	be	AUX
ftr-428	55	16	a	a	DET
ftr-428	55	17	feeling	feeling	NOUN
ftr-428	55	18	that	that	SCONJ
ftr-428	55	19	a	a	DET
ftr-428	55	20	too	too	ADV
ftr-428	55	21	attenuated	attenuated	ADJ
ftr-428	55	22	or	or	CCONJ
ftr-428	55	23	too	too	ADV
ftr-428	55	24	unlikely	unlikely	ADJ
ftr-428	55	25	contingency	contingency	NOUN
ftr-428	55	26	should	should	AUX
ftr-428	55	27	be	be	AUX
ftr-428	55	28	disregarded	disregard	VERB
ftr-428	55	29	.	.	PUNCT
ftr-428	56	1	at	at	ADP
ftr-428	56	2	common	common	ADJ
ftr-428	56	3	law	law	NOUN
ftr-428	56	4	,	,	PUNCT
ftr-428	56	5	contingencies	contingency	NOUN
ftr-428	56	6	were	be	AUX
ftr-428	56	7	indeed	indeed	ADV
ftr-428	56	8	"	"	PUNCT
ftr-428	56	9	disregarded	disregarded	ADJ
ftr-428	56	10	"	"	PUNCT
ftr-428	56	11	or	or	CCONJ
ftr-428	56	12	"	"	PUNCT
ftr-428	56	13	destroyed	destroy	VERB
ftr-428	56	14	"	"	PUNCT
ftr-428	56	15	because	because	SCONJ
ftr-428	56	16	they	they	PRON
ftr-428	56	17	resembled	resemble	VERB
ftr-428	56	18	"	"	PUNCT
ftr-428	56	19	mere	mere	ADJ
ftr-428	56	20	'	'	PUNCT
ftr-428	56	21	possibilities	possibility	NOUN
ftr-428	56	22	"	"	PUNCT
ftr-428	56	23	'	'	PUNCT
ftr-428	56	24	'	'	NUM
ftr-428	56	25	0	0	NUM
ftr-428	56	26	or	or	CCONJ
ftr-428	56	27	expectancies	expectancy	NOUN
ftr-428	56	28	.	.	PUNCT
ftr-428	57	1	they	they	PRON
ftr-428	57	2	were	be	AUX
ftr-428	57	3	considered	consider	VERB
ftr-428	57	4	potential	potential	ADJ
ftr-428	57	5	interests	interest	NOUN
ftr-428	57	6	and	and	CCONJ
ftr-428	57	7	were	be	AUX
ftr-428	57	8	not	not	PART
ftr-428	57	9	5	5	NUM
ftr-428	57	10	.	.	PUNCT
ftr-428	58	1	in	in	ADP
ftr-428	58	2	the	the	DET
ftr-428	58	3	gift	gift	NOUN
ftr-428	58	4	tax	tax	NOUN
ftr-428	58	5	area	area	NOUN
ftr-428	58	6	,	,	PUNCT
ftr-428	58	7	a	a	DET
ftr-428	58	8	transfer	transfer	NOUN
ftr-428	58	9	of	of	ADP
ftr-428	58	10	a	a	DET
ftr-428	58	11	contingent	contingent	ADJ
ftr-428	58	12	interest	interest	NOUN
ftr-428	58	13	in	in	ADP
ftr-428	58	14	property	property	NOUN
ftr-428	58	15	is	be	AUX
ftr-428	58	16	taxable	taxable	ADJ
ftr-428	58	17	.	.	PUNCT
ftr-428	59	1	see	see	VERB
ftr-428	59	2	dickman	dickman	PROPN
ftr-428	59	3	v.	v.	PROPN
ftr-428	59	4	commissioner	commissioner	PROPN
ftr-428	59	5	,	,	PUNCT
ftr-428	59	6	465	465	NUM
ftr-428	59	7	u.s	u.s	PROPN
ftr-428	59	8	.	.	PROPN
ftr-428	59	9	330	330	NUM
ftr-428	59	10	,	,	PUNCT
ftr-428	59	11	335	335	NUM
ftr-428	59	12	(	(	PUNCT
ftr-428	59	13	1984	1984	NUM
ftr-428	59	14	)	)	PUNCT
ftr-428	59	15	,	,	PUNCT
ftr-428	59	16	(	(	PUNCT
ftr-428	59	17	"	"	PUNCT
ftr-428	59	18	the	the	DET
ftr-428	59	19	court	court	NOUN
ftr-428	59	20	has	have	AUX
ftr-428	59	21	also	also	ADV
ftr-428	59	22	noted	note	VERB
ftr-428	59	23	that	that	SCONJ
ftr-428	59	24	the	the	DET
ftr-428	59	25	language	language	NOUN
ftr-428	59	26	of	of	ADP
ftr-428	59	27	the	the	DET
ftr-428	59	28	gift	gift	NOUN
ftr-428	59	29	tax	tax	NOUN
ftr-428	59	30	statute	statute	NOUN
ftr-428	59	31	'	'	PUNCT
ftr-428	59	32	is	be	AUX
ftr-428	59	33	broad	broad	ADJ
ftr-428	59	34	enough	enough	ADV
ftr-428	59	35	to	to	PART
ftr-428	59	36	include	include	VERB
ftr-428	59	37	property	property	NOUN
ftr-428	59	38	,	,	PUNCT
ftr-428	59	39	however	however	ADV
ftr-428	59	40	conceptual	conceptual	ADJ
ftr-428	59	41	or	or	CCONJ
ftr-428	59	42	contingent	contingent	NOUN
ftr-428	59	43	'	'	PUNCT
ftr-428	59	44	...	...	PUNCT
ftr-428	59	45	.	.	PUNCT
ftr-428	59	46	"	"	PUNCT
ftr-428	59	47	)	)	PUNCT
ftr-428	59	48	citing	cite	VERB
ftr-428	59	49	smith	smith	PROPN
ftr-428	59	50	v.	v.	ADP
ftr-428	59	51	shaughnessy	shaughnessy	PROPN
ftr-428	59	52	,	,	PUNCT
ftr-428	59	53	318	318	NUM
ftr-428	59	54	,	,	PUNCT
ftr-428	59	55	u.s	u.s	PROPN
ftr-428	59	56	.	.	PROPN
ftr-428	59	57	176,180	176,180	NUM
ftr-428	59	58	(	(	PUNCT
ftr-428	59	59	1943	1943	NUM
ftr-428	59	60	)	)	PUNCT
ftr-428	59	61	.	.	PUNCT
ftr-428	60	1	yet	yet	ADV
ftr-428	60	2	,	,	PUNCT
ftr-428	60	3	courts	court	NOUN
ftr-428	60	4	have	have	AUX
ftr-428	60	5	held	hold	VERB
ftr-428	60	6	that	that	SCONJ
ftr-428	60	7	gifts	gift	NOUN
ftr-428	60	8	of	of	ADP
ftr-428	60	9	contingent	contingent	ADJ
ftr-428	60	10	interests	interest	NOUN
ftr-428	60	11	that	that	PRON
ftr-428	60	12	are	be	AUX
ftr-428	60	13	difficult	difficult	ADJ
ftr-428	60	14	to	to	PART
ftr-428	60	15	value	value	VERB
ftr-428	60	16	either	either	CCONJ
ftr-428	60	17	will	will	AUX
ftr-428	60	18	not	not	PART
ftr-428	60	19	be	be	AUX
ftr-428	60	20	taxable	taxable	ADJ
ftr-428	60	21	transfers	transfer	NOUN
ftr-428	60	22	or	or	CCONJ
ftr-428	60	23	will	will	AUX
ftr-428	60	24	be	be	AUX
ftr-428	60	25	theoretically	theoretically	ADV
ftr-428	60	26	taxed	tax	VERB
ftr-428	60	27	but	but	CCONJ
ftr-428	60	28	given	give	VERB
ftr-428	60	29	a	a	DET
ftr-428	60	30	zero	zero	NUM
ftr-428	60	31	value	value	NOUN
ftr-428	60	32	.	.	PUNCT
ftr-428	61	1	this	this	DET
ftr-428	61	2	article	article	NOUN
ftr-428	61	3	is	be	AUX
ftr-428	61	4	concerned	concern	VERB
ftr-428	61	5	only	only	ADV
ftr-428	61	6	with	with	ADP
ftr-428	61	7	the	the	DET
ftr-428	61	8	estate	estate	NOUN
ftr-428	61	9	tax	tax	NOUN
ftr-428	61	10	inclusion	inclusion	NOUN
ftr-428	61	11	sections	section	NOUN
ftr-428	61	12	;	;	PUNCT
ftr-428	61	13	however	however	ADV
ftr-428	61	14	,	,	PUNCT
ftr-428	61	15	contingencies	contingency	NOUN
ftr-428	61	16	related	relate	VERB
ftr-428	61	17	to	to	ADP
ftr-428	61	18	the	the	DET
ftr-428	61	19	gift	gift	NOUN
ftr-428	61	20	tax	tax	NOUN
ftr-428	61	21	or	or	CCONJ
ftr-428	61	22	to	to	PART
ftr-428	61	23	estate	estate	VERB
ftr-428	61	24	tax	tax	NOUN
ftr-428	61	25	deductions	deduction	NOUN
ftr-428	61	26	will	will	AUX
ftr-428	61	27	likely	likely	ADV
ftr-428	61	28	be	be	AUX
ftr-428	61	29	the	the	DET
ftr-428	61	30	subject	subject	NOUN
ftr-428	61	31	of	of	ADP
ftr-428	61	32	another	another	DET
ftr-428	61	33	article	article	NOUN
ftr-428	61	34	.	.	PUNCT
ftr-428	62	1	6	6	X
ftr-428	62	2	.	.	X
ftr-428	62	3	see	see	VERB
ftr-428	62	4	infra	infra	NOUN
ftr-428	62	5	parts	part	NOUN
ftr-428	62	6	ii	ii	PROPN
ftr-428	62	7	.	.	PUNCT
ftr-428	63	1	c	c	X
ftr-428	63	2	,	,	PUNCT
ftr-428	63	3	ii	ii	PROPN
ftr-428	63	4	.	.	PUNCT
ftr-428	64	1	g.	g.	PROPN
ftr-428	64	2	and	and	CCONJ
ftr-428	64	3	accompanying	accompany	VERB
ftr-428	64	4	discussion	discussion	NOUN
ftr-428	64	5	.	.	PUNCT
ftr-428	65	1	7	7	X
ftr-428	65	2	.	.	X
ftr-428	65	3	see	see	VERB
ftr-428	65	4	infra	infra	NOUN
ftr-428	65	5	part	part	PROPN
ftr-428	65	6	ii	ii	PROPN
ftr-428	65	7	.	.	PUNCT
ftr-428	65	8	a.	a.	PROPN
ftr-428	65	9	and	and	CCONJ
ftr-428	65	10	accompanying	accompany	VERB
ftr-428	65	11	discussion	discussion	NOUN
ftr-428	65	12	.	.	PUNCT
ftr-428	66	1	8	8	X
ftr-428	66	2	.	.	X
ftr-428	66	3	see	see	VERB
ftr-428	66	4	infra	infra	NOUN
ftr-428	66	5	part	part	PROPN
ftr-428	66	6	ii	ii	PROPN
ftr-428	66	7	.	.	PUNCT
ftr-428	66	8	d.	d.	PROPN
ftr-428	66	9	and	and	CCONJ
ftr-428	66	10	accompanying	accompany	VERB
ftr-428	66	11	discussion	discussion	NOUN
ftr-428	66	12	.	.	PUNCT
ftr-428	67	1	9	9	X
ftr-428	67	2	.	.	X
ftr-428	67	3	expert	expert	ADJ
ftr-428	67	4	appraisal	appraisal	NOUN
ftr-428	67	5	is	be	AUX
ftr-428	67	6	already	already	ADV
ftr-428	67	7	required	require	VERB
ftr-428	67	8	,	,	PUNCT
ftr-428	67	9	under	under	ADP
ftr-428	67	10	the	the	DET
ftr-428	67	11	regulations	regulation	NOUN
ftr-428	67	12	,	,	PUNCT
ftr-428	67	13	for	for	ADP
ftr-428	67	14	certain	certain	ADJ
ftr-428	67	15	property	property	NOUN
ftr-428	67	16	.	.	PUNCT
ftr-428	68	1	see	see	VERB
ftr-428	68	2	,	,	PUNCT
ftr-428	68	3	regs	reg	NOUN
ftr-428	68	4	.	.	PUNCT
ftr-428	69	1	§	§	PROPN
ftr-428	69	2	20.2031	20.2031	NUM
ftr-428	69	3	-	-	SYM
ftr-428	69	4	6(b	6(b	NUM
ftr-428	69	5	)	)	PUNCT
ftr-428	69	6	(	(	PUNCT
ftr-428	69	7	requiring	require	VERB
ftr-428	69	8	professional	professional	ADJ
ftr-428	69	9	appraisals	appraisal	NOUN
ftr-428	69	10	with	with	ADP
ftr-428	69	11	respect	respect	NOUN
ftr-428	69	12	to	to	ADP
ftr-428	69	13	household	household	NOUN
ftr-428	69	14	and	and	CCONJ
ftr-428	69	15	personal	personal	ADJ
ftr-428	69	16	effects	effect	NOUN
ftr-428	69	17	,	,	PUNCT
ftr-428	69	18	such	such	ADJ
ftr-428	69	19	as	as	ADP
ftr-428	69	20	"	"	PUNCT
ftr-428	69	21	jewelry	jewelry	NOUN
ftr-428	69	22	,	,	PUNCT
ftr-428	69	23	furs	fur	NOUN
ftr-428	69	24	,	,	PUNCT
ftr-428	69	25	silverware	silverware	NOUN
ftr-428	69	26	,	,	PUNCT
ftr-428	69	27	paintings	painting	NOUN
ftr-428	69	28	,	,	PUNCT
ftr-428	69	29	etchings	etching	NOUN
ftr-428	69	30	,	,	PUNCT
ftr-428	69	31	engravings	engraving	NOUN
ftr-428	69	32	,	,	PUNCT
ftr-428	69	33	antiques	antique	NOUN
ftr-428	69	34	,	,	PUNCT
ftr-428	69	35	books	book	NOUN
ftr-428	69	36	,	,	PUNCT
ftr-428	69	37	statuary	statuary	NOUN
ftr-428	69	38	,	,	PUNCT
ftr-428	69	39	vases	vase	NOUN
ftr-428	69	40	,	,	PUNCT
ftr-428	69	41	oriental	oriental	ADJ
ftr-428	69	42	rugs	rug	NOUN
ftr-428	69	43	,	,	PUNCT
ftr-428	69	44	coin	coin	NOUN
ftr-428	69	45	or	or	CCONJ
ftr-428	69	46	stamp	stamp	NOUN
ftr-428	69	47	collections	collection	NOUN
ftr-428	69	48	"	"	PUNCT
ftr-428	69	49	valued	value	VERB
ftr-428	69	50	at	at	ADP
ftr-428	69	51	more	more	ADJ
ftr-428	69	52	than	than	ADP
ftr-428	69	53	$	$	SYM
ftr-428	69	54	3,000	3,000	NUM
ftr-428	69	55	)	)	PUNCT
ftr-428	69	56	.	.	PUNCT
ftr-428	70	1	10	10	NUM
ftr-428	70	2	.	.	X
ftr-428	70	3	restatement	restatement	NOUN
ftr-428	70	4	of	of	ADP
ftr-428	70	5	property	property	NOUN
ftr-428	70	6	,	,	PUNCT
ftr-428	70	7	§	§	PROPN
ftr-428	70	8	162	162	NUM
ftr-428	70	9	(	(	PUNCT
ftr-428	70	10	1936	1936	NUM
ftr-428	70	11	)	)	PUNCT
ftr-428	70	12	.	.	PUNCT
ftr-428	71	1	"	"	PUNCT
ftr-428	71	2	contingent	contingent	ADJ
ftr-428	71	3	remainders	remainder	NOUN
ftr-428	71	4	and	and	CCONJ
ftr-428	71	5	executory	executory	NOUN
ftr-428	71	6	interests	interest	NOUN
ftr-428	71	7	are	be	AUX
ftr-428	71	8	clearly	clearly	ADV
ftr-428	71	9	no	no	ADV
ftr-428	71	10	longer	long	ADV
ftr-428	71	11	thought	think	VERB
ftr-428	71	12	of	of	ADP
ftr-428	71	13	as	as	ADP
ftr-428	71	14	mere	mere	ADJ
ftr-428	71	15	possibilities	possibility	NOUN
ftr-428	71	16	of	of	ADP
ftr-428	71	17	receiving	receive	VERB
ftr-428	71	18	an	an	DET
ftr-428	71	19	interest	interest	NOUN
ftr-428	71	20	in	in	ADP
ftr-428	71	21	the	the	DET
ftr-428	71	22	future	future	NOUN
ftr-428	71	23	.	.	PUNCT
ftr-428	72	1	rather	rather	ADV
ftr-428	72	2	,	,	PUNCT
ftr-428	72	3	they	they	PRON
ftr-428	72	4	are	be	AUX
ftr-428	72	5	thought	think	VERB
ftr-428	72	6	of	of	ADP
ftr-428	72	7	as	as	ADP
ftr-428	72	8	present	present	ADJ
ftr-428	72	9	interests	interest	NOUN
ftr-428	72	10	in	in	ADP
ftr-428	72	11	which	which	PRON
ftr-428	72	12	the	the	DET
ftr-428	72	13	right	right	NOUN
ftr-428	72	14	to	to	PART
ftr-428	72	15	possession	possession	NOUN
ftr-428	72	16	is	be	AUX
ftr-428	72	17	postponed	postpone	VERB
ftr-428	72	18	and	and	CCONJ
ftr-428	72	19	uncertain	uncertain	ADJ
ftr-428	72	20	.	.	PUNCT
ftr-428	72	21	"	"	PUNCT
ftr-428	73	1	lawrence	lawrence	PROPN
ftr-428	73	2	w.	w.	PROPN
ftr-428	73	3	waggoner	waggoner	PROPN
ftr-428	73	4	,	,	PUNCT
ftr-428	73	5	et	et	PROPN
ftr-428	73	6	al	al	PROPN
ftr-428	73	7	.	.	PROPN
ftr-428	73	8	,	,	PUNCT
ftr-428	73	9	family	family	NOUN
ftr-428	73	10	property	property	NOUN
ftr-428	73	11	law	law	NOUN
ftr-428	73	12	:	:	PUNCT
ftr-428	73	13	cases	case	NOUN
ftr-428	73	14	and	and	CCONJ
ftr-428	73	15	materials	material	NOUN
ftr-428	73	16	on	on	ADP
ftr-428	73	17	wills	will	NOUN
ftr-428	73	18	,	,	PUNCT
ftr-428	73	19	trusts	trust	NOUN
ftr-428	73	20	,	,	PUNCT
ftr-428	73	21	and	and	CCONJ
ftr-428	73	22	future	future	ADJ
ftr-428	73	23	interests	interest	NOUN
ftr-428	73	24	957	957	NUM
ftr-428	73	25	(	(	PUNCT
ftr-428	73	26	2d	2d	NUM
ftr-428	73	27	ed	ed	NOUN
ftr-428	73	28	.	.	PROPN
ftr-428	73	29	1997	1997	NUM
ftr-428	73	30	)	)	PUNCT
ftr-428	73	31	.	.	PUNCT
ftr-428	74	1	the	the	DET
ftr-428	74	2	doctrine	doctrine	NOUN
ftr-428	74	3	ofdestructability	ofdestructability	NOUN
ftr-428	74	4	of	of	ADP
ftr-428	74	5	contingent	contingent	ADJ
ftr-428	74	6	remainders	remainder	NOUN
ftr-428	74	7	,	,	PUNCT
ftr-428	74	8	although	although	SCONJ
ftr-428	74	9	originating	originate	VERB
ftr-428	74	10	from	from	ADP
ftr-428	74	11	the	the	DET
ftr-428	74	12	need	need	NOUN
ftr-428	74	13	for	for	ADP
ftr-428	74	14	continuous	continuous	ADJ
ftr-428	74	15	seisin	seisin	NOUN
ftr-428	74	16	,	,	PUNCT
ftr-428	74	17	also	also	ADV
ftr-428	74	18	encouraged	encourage	VERB
ftr-428	74	19	the	the	DET
ftr-428	74	20	alienability	alienability	NOUN
ftr-428	74	21	of	of	ADP
ftr-428	74	22	land	land	NOUN
ftr-428	74	23	.	.	PUNCT
ftr-428	75	1	see	see	VERB
ftr-428	75	2	jesse	jesse	PROPN
ftr-428	75	3	dukeminier	dukeminier	PROPN
ftr-428	75	4	&	&	CCONJ
ftr-428	75	5	james	james	PROPN
ftr-428	75	6	e.	e.	PROPN
ftr-428	75	7	krier	krier	PROPN
ftr-428	75	8	,	,	PUNCT
ftr-428	75	9	property	property	NOUN
ftr-428	75	10	295	295	NUM
ftr-428	75	11	(	(	PUNCT
ftr-428	75	12	3d	3d	NUM
ftr-428	75	13	ed	ed	NOUN
ftr-428	75	14	.	.	PROPN
ftr-428	75	15	1993	1993	NUM
ftr-428	75	16	)	)	PUNCT
ftr-428	75	17	.	.	PUNCT
ftr-428	76	1	2001	2001	NUM
ftr-428	76	2	]	]	PUNCT
ftr-428	76	3	.	.	PUNCT
ftr-428	77	1	florida	florida	PROPN
ftr-428	77	2	tax	tax	PROPN
ftr-428	77	3	review	review	NOUN
ftr-428	77	4	alienable	alienable	ADJ
ftr-428	77	5	during	during	ADP
ftr-428	77	6	the	the	DET
ftr-428	77	7	decedent	decedent	NOUN
ftr-428	77	8	's	's	PART
ftr-428	77	9	lifetime	lifetime	NOUN
ftr-428	77	10	;	;	PUNCT
ftr-428	77	11	they	they	PRON
ftr-428	77	12	were	be	AUX
ftr-428	77	13	descendible	descendible	ADJ
ftr-428	77	14	and	and	CCONJ
ftr-428	77	15	devisable	devisable	ADJ
ftr-428	77	16	only	only	ADV
ftr-428	77	17	if	if	SCONJ
ftr-428	77	18	they	they	PRON
ftr-428	77	19	survived	survive	VERB
ftr-428	77	20	the	the	DET
ftr-428	77	21	decedent	decedent	NOUN
ftr-428	77	22	's	's	PART
ftr-428	77	23	death	death	NOUN
ftr-428	77	24	.	.	PUNCT
ftr-428	77	25	"	"	PUNCT
ftr-428	78	1	in	in	ADP
ftr-428	78	2	a	a	DET
ftr-428	78	3	sense	sense	NOUN
ftr-428	78	4	,	,	PUNCT
ftr-428	78	5	de	de	X
ftr-428	78	6	minimis	minimis	NOUN
ftr-428	78	7	contingent	contingent	NOUN
ftr-428	78	8	interests	interest	NOUN
ftr-428	78	9	are	be	AUX
ftr-428	78	10	only	only	ADV
ftr-428	78	11	notches	notch	NOUN
ftr-428	78	12	a	a	DET
ftr-428	78	13	little	little	ADJ
ftr-428	78	14	further	far	ADV
ftr-428	78	15	along	along	ADP
ftr-428	78	16	that	that	DET
ftr-428	78	17	continuum	continuum	ADJ
ftr-428	78	18	,	,	PUNCT
ftr-428	78	19	greater	great	ADJ
ftr-428	78	20	than	than	ADP
ftr-428	78	21	mere	mere	ADJ
ftr-428	78	22	expectancies	expectancy	NOUN
ftr-428	78	23	,	,	PUNCT
ftr-428	78	24	but	but	CCONJ
ftr-428	78	25	not	not	PART
ftr-428	78	26	much	much	ADV
ftr-428	78	27	more	more	ADV
ftr-428	78	28	so	so	ADV
ftr-428	78	29	.	.	PUNCT
ftr-428	79	1	extending	extend	VERB
ftr-428	79	2	this	this	DET
ftr-428	79	3	perspective	perspective	NOUN
ftr-428	79	4	,	,	PUNCT
ftr-428	79	5	a	a	DET
ftr-428	79	6	rule	rule	NOUN
ftr-428	79	7	involving	involve	VERB
ftr-428	79	8	more	more	ADV
ftr-428	79	9	likely	likely	ADJ
ftr-428	79	10	probabilities	probability	NOUN
ftr-428	79	11	,	,	PUNCT
ftr-428	79	12	such	such	ADJ
ftr-428	79	13	as	as	ADP
ftr-428	79	14	a	a	DET
ftr-428	79	15	"	"	PUNCT
ftr-428	79	16	more	more	ADV
ftr-428	79	17	-	-	PUNCT
ftr-428	79	18	likely	likely	ADJ
ftr-428	79	19	-	-	PUNCT
ftr-428	79	20	than	than	ADP
ftr-428	79	21	-	-	PUNCT
ftr-428	79	22	not	not	PART
ftr-428	79	23	"	"	PUNCT
ftr-428	79	24	rule	rule	NOUN
ftr-428	79	25	,	,	PUNCT
ftr-428	79	26	2	2	NUM
ftr-428	79	27	could	could	AUX
ftr-428	79	28	also	also	ADV
ftr-428	79	29	be	be	AUX
ftr-428	79	30	imposed	impose	VERB
ftr-428	79	31	to	to	PART
ftr-428	79	32	subject	subject	VERB
ftr-428	79	33	to	to	ADP
ftr-428	79	34	estate	estate	NOUN
ftr-428	79	35	taxation	taxation	NOUN
ftr-428	79	36	only	only	ADV
ftr-428	79	37	those	those	DET
ftr-428	79	38	property	property	NOUN
ftr-428	79	39	transfers	transfer	NOUN
ftr-428	79	40	that	that	PRON
ftr-428	79	41	will	will	AUX
ftr-428	79	42	probably	probably	ADV
ftr-428	79	43	vest	vest	VERB
ftr-428	79	44	and	and	CCONJ
ftr-428	79	45	to	to	PART
ftr-428	79	46	ignore	ignore	VERB
ftr-428	79	47	contingencies	contingency	NOUN
ftr-428	79	48	with	with	ADP
ftr-428	79	49	a	a	DET
ftr-428	79	50	probability	probability	NOUN
ftr-428	79	51	of	of	ADP
ftr-428	79	52	50	50	NUM
ftr-428	79	53	%	%	NOUN
ftr-428	79	54	or	or	CCONJ
ftr-428	79	55	less	less	ADJ
ftr-428	79	56	.	.	PUNCT
ftr-428	80	1	3	3	NUM
ftr-428	80	2	alternatively	alternatively	ADV
ftr-428	80	3	,	,	PUNCT
ftr-428	80	4	creating	create	VERB
ftr-428	80	5	a	a	DET
ftr-428	80	6	uniform	uniform	ADJ
ftr-428	80	7	rule	rule	NOUN
ftr-428	80	8	might	might	AUX
ftr-428	80	9	well	well	ADV
ftr-428	80	10	require	require	VERB
ftr-428	80	11	an	an	DET
ftr-428	80	12	examination	examination	NOUN
ftr-428	80	13	of	of	ADP
ftr-428	80	14	how	how	SCONJ
ftr-428	80	15	the	the	DET
ftr-428	80	16	issue	issue	NOUN
ftr-428	80	17	of	of	ADP
ftr-428	80	18	control	control	NOUN
ftr-428	80	19	,	,	PUNCT
ftr-428	80	20	which	which	PRON
ftr-428	80	21	is	be	AUX
ftr-428	80	22	central	central	ADJ
ftr-428	80	23	to	to	PART
ftr-428	80	24	transfer	transfer	VERB
ftr-428	80	25	taxes	taxis	NOUN
ftr-428	80	26	,	,	PUNCT
ftr-428	80	27	applies	apply	VERB
ftr-428	80	28	to	to	ADP
ftr-428	80	29	contingencies	contingency	NOUN
ftr-428	80	30	.	.	PUNCT
ftr-428	81	1	where	where	SCONJ
ftr-428	81	2	contingencies	contingency	NOUN
ftr-428	81	3	are	be	AUX
ftr-428	81	4	the	the	DET
ftr-428	81	5	product	product	NOUN
ftr-428	81	6	of	of	ADP
ftr-428	81	7	the	the	DET
ftr-428	81	8	donor	donor	NOUN
ftr-428	81	9	,	,	PUNCT
ftr-428	81	10	or	or	CCONJ
ftr-428	81	11	essentially	essentially	ADV
ftr-428	81	12	the	the	DET
ftr-428	81	13	donor	donor	NOUN
ftr-428	81	14	,	,	PUNCT
ftr-428	81	15	4	4	NUM
ftr-428	81	16	perhaps	perhaps	ADV
ftr-428	81	17	contingencies	contingency	NOUN
ftr-428	81	18	should	should	AUX
ftr-428	81	19	be	be	AUX
ftr-428	81	20	ignored	ignore	VERB
ftr-428	81	21	or	or	CCONJ
ftr-428	81	22	interpreted	interpret	VERB
ftr-428	81	23	against	against	ADP
ftr-428	81	24	the	the	DET
ftr-428	81	25	interests	interest	NOUN
ftr-428	81	26	of	of	ADP
ftr-428	81	27	the	the	DET
ftr-428	81	28	donor	donor	NOUN
ftr-428	81	29	.	.	PUNCT
ftr-428	82	1	'5	'5	PUNCT
ftr-428	82	2	after	after	ADV
ftr-428	82	3	all	all	ADV
ftr-428	82	4	,	,	PUNCT
ftr-428	82	5	the	the	DET
ftr-428	82	6	donor	donor	NOUN
ftr-428	82	7	initially	initially	ADV
ftr-428	82	8	controls	control	VERB
ftr-428	82	9	whether	whether	SCONJ
ftr-428	82	10	or	or	CCONJ
ftr-428	82	11	not	not	PART
ftr-428	82	12	to	to	PART
ftr-428	82	13	insert	insert	VERB
ftr-428	82	14	a	a	DET
ftr-428	82	15	contingency	contingency	NOUN
ftr-428	82	16	and	and	CCONJ
ftr-428	82	17	,	,	PUNCT
ftr-428	82	18	even	even	ADV
ftr-428	82	19	at	at	ADP
ftr-428	82	20	that	that	DET
ftr-428	82	21	time	time	NOUN
ftr-428	82	22	,	,	PUNCT
ftr-428	82	23	can	can	AUX
ftr-428	82	24	decide	decide	VERB
ftr-428	82	25	whether	whether	SCONJ
ftr-428	82	26	or	or	CCONJ
ftr-428	82	27	not	not	PART
ftr-428	82	28	to	to	PART
ftr-428	82	29	impose	impose	VERB
ftr-428	82	30	it	it	PRON
ftr-428	82	31	after	after	ADP
ftr-428	82	32	evaluating	evaluate	VERB
ftr-428	82	33	the	the	DET
ftr-428	82	34	probabilities	probability	NOUN
ftr-428	82	35	of	of	ADP
ftr-428	82	36	the	the	DET
ftr-428	82	37	interest	interest	NOUN
ftr-428	82	38	returning	return	VERB
ftr-428	82	39	to	to	ADP
ftr-428	82	40	him	he	PRON
ftr-428	82	41	.	.	PUNCT
ftr-428	83	1	in	in	ADP
ftr-428	83	2	a	a	DET
ftr-428	83	3	way	way	NOUN
ftr-428	83	4	,	,	PUNCT
ftr-428	83	5	contingencies	contingency	NOUN
ftr-428	83	6	within	within	ADP
ftr-428	83	7	decedent	decedent	NOUN
ftr-428	83	8	's	's	PART
ftr-428	83	9	control	control	NOUN
ftr-428	83	10	are	be	AUX
ftr-428	83	11	not	not	PART
ftr-428	83	12	real	real	ADJ
ftr-428	83	13	contingencies	contingency	NOUN
ftr-428	83	14	.	.	PUNCT
ftr-428	84	1	since	since	SCONJ
ftr-428	84	2	the	the	DET
ftr-428	84	3	donor	donor	NOUN
ftr-428	84	4	controls	control	VERB
ftr-428	84	5	whether	whether	SCONJ
ftr-428	84	6	or	or	CCONJ
ftr-428	84	7	not	not	PART
ftr-428	84	8	to	to	PART
ftr-428	84	9	qualify	qualify	VERB
ftr-428	84	10	an	an	DET
ftr-428	84	11	interest	interest	NOUN
ftr-428	84	12	with	with	ADP
ftr-428	84	13	a	a	DET
ftr-428	84	14	contingency	contingency	NOUN
ftr-428	84	15	,	,	PUNCT
ftr-428	84	16	the	the	DET
ftr-428	84	17	risk	risk	NOUN
ftr-428	84	18	factor	factor	NOUN
ftr-428	84	19	is	be	AUX
ftr-428	84	20	,	,	PUNCT
ftr-428	84	21	to	to	ADP
ftr-428	84	22	a	a	DET
ftr-428	84	23	great	great	ADJ
ftr-428	84	24	extent	extent	NOUN
ftr-428	84	25	,	,	PUNCT
ftr-428	84	26	undermined	undermined	ADJ
ftr-428	84	27	.	.	PUNCT
ftr-428	85	1	an	an	DET
ftr-428	85	2	argument	argument	NOUN
ftr-428	85	3	can	can	AUX
ftr-428	85	4	be	be	AUX
ftr-428	85	5	made	make	VERB
ftr-428	85	6	that	that	SCONJ
ftr-428	85	7	contingencies	contingency	NOUN
ftr-428	85	8	created	create	VERB
ftr-428	85	9	by	by	ADP
ftr-428	85	10	decedent	decedent	NOUN
ftr-428	85	11	have	have	VERB
ftr-428	85	12	a	a	DET
ftr-428	85	13	potential	potential	NOUN
ftr-428	85	14	for	for	ADP
ftr-428	85	15	abuse	abuse	NOUN
ftr-428	85	16	that	that	SCONJ
ftr-428	85	17	warrants	warrant	NOUN
ftr-428	85	18	no	no	DET
ftr-428	85	19	discounting	discount	VERB
ftr-428	85	20	to	to	PART
ftr-428	85	21	reflect	reflect	VERB
ftr-428	85	22	risk	risk	NOUN
ftr-428	85	23	.	.	PUNCT
ftr-428	86	1	thus	thus	ADV
ftr-428	86	2	,	,	PUNCT
ftr-428	86	3	in	in	ADP
ftr-428	86	4	constructing	construct	VERB
ftr-428	86	5	a	a	DET
ftr-428	86	6	rule	rule	NOUN
ftr-428	86	7	about	about	ADP
ftr-428	86	8	contingencies	contingency	NOUN
ftr-428	86	9	,	,	PUNCT
ftr-428	86	10	one	one	PRON
ftr-428	86	11	may	may	AUX
ftr-428	86	12	want	want	VERB
ftr-428	86	13	to	to	PART
ftr-428	86	14	distinguish	distinguish	VERB
ftr-428	86	15	between	between	ADP
ftr-428	86	16	those	those	DET
ftr-428	86	17	contingencies	contingency	NOUN
ftr-428	86	18	within	within	ADP
ftr-428	86	19	the	the	DET
ftr-428	86	20	decedent	decedent	NOUN
ftr-428	86	21	's	's	PART
ftr-428	86	22	control	control	NOUN
ftr-428	86	23	and	and	CCONJ
ftr-428	86	24	those	those	PRON
ftr-428	86	25	not	not	PART
ftr-428	86	26	within	within	ADP
ftr-428	86	27	his	his	PRON
ftr-428	86	28	control	control	NOUN
ftr-428	86	29	.	.	PUNCT
ftr-428	87	1	more	more	ADV
ftr-428	87	2	specifically	specifically	ADV
ftr-428	87	3	,	,	PUNCT
ftr-428	87	4	arule	arule	NOUN
ftr-428	87	5	might	might	AUX
ftr-428	87	6	need	need	VERB
ftr-428	87	7	to	to	PART
ftr-428	87	8	distinguish	distinguish	VERB
ftr-428	87	9	between	between	ADP
ftr-428	87	10	those	those	DET
ftr-428	87	11	contingencies	contingency	NOUN
ftr-428	87	12	initially	initially	ADV
ftr-428	87	13	within	within	ADP
ftr-428	87	14	the	the	DET
ftr-428	87	15	decedent	decedent	NOUN
ftr-428	87	16	's	's	PART
ftr-428	87	17	control	control	NOUN
ftr-428	87	18	(	(	PUNCT
ftr-428	87	19	regardless	regardless	ADV
ftr-428	87	20	of	of	ADP
ftr-428	87	21	whether	whether	SCONJ
ftr-428	87	22	he	he	PRON
ftr-428	87	23	creates	create	VERB
ftr-428	87	24	a	a	DET
ftr-428	87	25	11	11	NUM
ftr-428	87	26	.	.	PUNCT
ftr-428	88	1	thus	thus	ADV
ftr-428	88	2	,	,	PUNCT
ftr-428	88	3	interests	interest	NOUN
ftr-428	88	4	extinguished	extinguish	VERB
ftr-428	88	5	by	by	ADP
ftr-428	88	6	the	the	DET
ftr-428	88	7	condition	condition	NOUN
ftr-428	88	8	of	of	ADP
ftr-428	88	9	decedent	decedent	NOUN
ftr-428	88	10	's	's	PART
ftr-428	88	11	death	death	NOUN
ftr-428	88	12	are	be	AUX
ftr-428	88	13	not	not	PART
ftr-428	88	14	descendible	descendible	ADJ
ftr-428	88	15	or	or	CCONJ
ftr-428	88	16	devisable	devisable	ADJ
ftr-428	88	17	.	.	PUNCT
ftr-428	89	1	i	i	PRON
ftr-428	89	2	d.	d.	PROPN
ftr-428	89	3	at	at	ADP
ftr-428	89	4	296	296	NUM
ftr-428	89	5	.	.	PUNCT
ftr-428	90	1	dukeninier	dukenini	ADJ
ftr-428	90	2	&	&	CCONJ
ftr-428	90	3	krier	krier	PROPN
ftr-428	90	4	,	,	PUNCT
ftr-428	90	5	supra	supra	PROPN
ftr-428	90	6	note	note	NOUN
ftr-428	90	7	10	10	NUM
ftr-428	90	8	,	,	PUNCT
ftr-428	90	9	at	at	ADP
ftr-428	90	10	296	296	NUM
ftr-428	90	11	.	.	PUNCT
ftr-428	90	12	12	12	NUM
ftr-428	90	13	.	.	PUNCT
ftr-428	91	1	the	the	DET
ftr-428	91	2	treasury	treasury	PROPN
ftr-428	91	3	department	department	PROPN
ftr-428	91	4	proposed	propose	VERB
ftr-428	91	5	the	the	DET
ftr-428	91	6	adoption	adoption	NOUN
ftr-428	91	7	of	of	ADP
ftr-428	91	8	a	a	DET
ftr-428	91	9	more	more	ADV
ftr-428	91	10	-	-	PUNCT
ftr-428	91	11	likely	likely	ADJ
ftr-428	91	12	-	-	PUNCT
ftr-428	91	13	than	than	ADP
ftr-428	91	14	-	-	PUNCT
ftr-428	91	15	not	not	PART
ftr-428	91	16	rule	rule	NOUN
ftr-428	91	17	to	to	PART
ftr-428	91	18	determine	determine	VERB
ftr-428	91	19	the	the	DET
ftr-428	91	20	taxability	taxability	NOUN
ftr-428	91	21	of	of	ADP
ftr-428	91	22	reversions	reversion	NOUN
ftr-428	91	23	as	as	ADP
ftr-428	91	24	either	either	CCONJ
ftr-428	91	25	completed	complete	VERB
ftr-428	91	26	gifts	gift	NOUN
ftr-428	91	27	or	or	CCONJ
ftr-428	91	28	as	as	ADP
ftr-428	91	29	testamentary	testamentary	ADJ
ftr-428	91	30	transfers	transfer	NOUN
ftr-428	91	31	.	.	PUNCT
ftr-428	92	1	u.s	u.s	PROPN
ftr-428	92	2	.	.	PROPN
ftr-428	92	3	dept	dept	PROPN
ftr-428	92	4	.	.	PROPN
ftr-428	92	5	of	of	ADP
ftr-428	92	6	the	the	DET
ftr-428	92	7	treasury	treasury	NOUN
ftr-428	92	8	,	,	PUNCT
ftr-428	92	9	2	2	NUM
ftr-428	92	10	tax	tax	NOUN
ftr-428	92	11	reform	reform	NOUN
ftr-428	92	12	for	for	ADP
ftr-428	92	13	fairness	fairness	NOUN
ftr-428	92	14	,	,	PUNCT
ftr-428	92	15	simplicity	simplicity	NOUN
ftr-428	92	16	,	,	PUNCT
ftr-428	92	17	and	and	CCONJ
ftr-428	92	18	economic	economic	ADJ
ftr-428	92	19	growth	growth	NOUN
ftr-428	92	20	:	:	PUNCT
ftr-428	92	21	the	the	DET
ftr-428	92	22	treasury	treasury	PROPN
ftr-428	92	23	department	department	PROPN
ftr-428	92	24	report	report	NOUN
ftr-428	92	25	to	to	ADP
ftr-428	92	26	the	the	DET
ftr-428	92	27	president	president	NOUN
ftr-428	92	28	,	,	PUNCT
ftr-428	92	29	reprinted	reprint	VERB
ftr-428	92	30	in	in	ADP
ftr-428	92	31	52	52	NUM
ftr-428	92	32	fed	feed	VERB
ftr-428	92	33	.	.	PUNCT
ftr-428	93	1	tax	tax	NOUN
ftr-428	93	2	.	.	PUNCT
ftr-428	94	1	(	(	PUNCT
ftr-428	94	2	p	p	X
ftr-428	94	3	-	-	PUNCT
ftr-428	94	4	h	h	NOUN
ftr-428	94	5	)	)	PUNCT
ftr-428	94	6	§	§	PROPN
ftr-428	94	7	3	3	NUM
ftr-428	94	8	,	,	PUNCT
ftr-428	94	9	59,476	59,476	NUM
ftr-428	94	10	(	(	PUNCT
ftr-428	94	11	1984	1984	NUM
ftr-428	94	12	)	)	PUNCT
ftr-428	95	1	[	[	X
ftr-428	95	2	hereinafter	hereinafter	NOUN
ftr-428	95	3	1984	1984	NUM
ftr-428	95	4	treasury	treasury	PROPN
ftr-428	95	5	reform	reform	NOUN
ftr-428	95	6	]	]	PUNCT
ftr-428	95	7	.	.	PUNCT
ftr-428	96	1	where	where	SCONJ
ftr-428	96	2	it	it	PRON
ftr-428	96	3	was	be	AUX
ftr-428	96	4	more	more	ADV
ftr-428	96	5	probable	probable	ADJ
ftr-428	96	6	that	that	SCONJ
ftr-428	96	7	the	the	DET
ftr-428	96	8	property	property	NOUN
ftr-428	96	9	would	would	AUX
ftr-428	96	10	revert	revert	VERB
ftr-428	96	11	to	to	ADP
ftr-428	96	12	the	the	DET
ftr-428	96	13	transferor	transferor	NOUN
ftr-428	96	14	,	,	PUNCT
ftr-428	96	15	the	the	DET
ftr-428	96	16	transfer	transfer	NOUN
ftr-428	96	17	was	be	AUX
ftr-428	96	18	an	an	DET
ftr-428	96	19	incomplete	incomplete	ADJ
ftr-428	96	20	gift	gift	NOUN
ftr-428	96	21	and	and	CCONJ
ftr-428	96	22	subject	subject	NOUN
ftr-428	96	23	to	to	ADP
ftr-428	96	24	estate	estate	NOUN
ftr-428	96	25	taxation	taxation	NOUN
ftr-428	96	26	;	;	PUNCT
ftr-428	96	27	by	by	ADP
ftr-428	96	28	contrast	contrast	NOUN
ftr-428	96	29	,	,	PUNCT
ftr-428	96	30	where	where	SCONJ
ftr-428	96	31	it	it	PRON
ftr-428	96	32	was	be	AUX
ftr-428	96	33	more	more	ADV
ftr-428	96	34	probable	probable	ADJ
ftr-428	96	35	that	that	SCONJ
ftr-428	96	36	the	the	DET
ftr-428	96	37	property	property	NOUN
ftr-428	96	38	would	would	AUX
ftr-428	96	39	not	not	PART
ftr-428	96	40	revert	revert	VERB
ftr-428	96	41	to	to	ADP
ftr-428	96	42	the	the	DET
ftr-428	96	43	donor	donor	NOUN
ftr-428	96	44	,	,	PUNCT
ftr-428	96	45	there	there	PRON
ftr-428	96	46	would	would	AUX
ftr-428	96	47	be	be	AUX
ftr-428	96	48	a	a	DET
ftr-428	96	49	gift	gift	NOUN
ftr-428	96	50	taxed	tax	VERB
ftr-428	96	51	at	at	ADP
ftr-428	96	52	the	the	DET
ftr-428	96	53	property	property	NOUN
ftr-428	96	54	's	's	PART
ftr-428	96	55	full	full	ADJ
ftr-428	96	56	value	value	NOUN
ftr-428	96	57	(	(	PUNCT
ftr-428	96	58	without	without	ADP
ftr-428	96	59	reduction	reduction	NOUN
ftr-428	96	60	for	for	ADP
ftr-428	96	61	the	the	DET
ftr-428	96	62	reversion	reversion	NOUN
ftr-428	96	63	)	)	PUNCT
ftr-428	96	64	.	.	PUNCT
ftr-428	97	1	i	i	PRON
ftr-428	97	2	d.	d.	PROPN
ftr-428	97	3	at	at	ADP
ftr-428	97	4	378	378	NUM
ftr-428	97	5	-	-	SYM
ftr-428	97	6	80	80	NUM
ftr-428	97	7	.	.	PUNCT
ftr-428	98	1	the	the	DET
ftr-428	98	2	likelihood	likelihood	NOUN
ftr-428	98	3	of	of	ADP
ftr-428	98	4	a	a	DET
ftr-428	98	5	reversion	reversion	NOUN
ftr-428	98	6	would	would	AUX
ftr-428	98	7	be	be	AUX
ftr-428	98	8	determined	determine	VERB
ftr-428	98	9	by	by	ADP
ftr-428	98	10	reference	reference	NOUN
ftr-428	98	11	to	to	ADP
ftr-428	98	12	actuarial	actuarial	ADJ
ftr-428	98	13	determinations	determination	NOUN
ftr-428	98	14	of	of	ADP
ftr-428	98	15	estimates	estimate	NOUN
ftr-428	98	16	of	of	ADP
ftr-428	98	17	the	the	DET
ftr-428	98	18	donor	donor	NOUN
ftr-428	98	19	's	's	PART
ftr-428	98	20	(	(	PUNCT
ftr-428	98	21	and	and	CCONJ
ftr-428	98	22	other	other	ADJ
ftr-428	98	23	relevant	relevant	ADJ
ftr-428	98	24	individuals	individual	NOUN
ftr-428	98	25	'	'	PART
ftr-428	98	26	)	)	PUNCT
ftr-428	98	27	life	life	NOUN
ftr-428	98	28	expectancy	expectancy	NOUN
ftr-428	98	29	.	.	PUNCT
ftr-428	99	1	i	i	PRON
ftr-428	99	2	d.	d.	PROPN
ftr-428	99	3	at	at	ADP
ftr-428	99	4	380	380	NUM
ftr-428	99	5	.	.	PUNCT
ftr-428	100	1	subsequent	subsequent	ADJ
ftr-428	100	2	transfers	transfer	NOUN
ftr-428	100	3	of	of	ADP
ftr-428	100	4	any	any	DET
ftr-428	100	5	reverted	revert	VERB
ftr-428	100	6	property	property	NOUN
ftr-428	100	7	would	would	AUX
ftr-428	100	8	reflect	reflect	VERB
ftr-428	100	9	and	and	CCONJ
ftr-428	100	10	be	be	AUX
ftr-428	100	11	offset	offset	VERB
ftr-428	100	12	by	by	ADP
ftr-428	100	13	applicable	applicable	ADJ
ftr-428	100	14	previous	previous	ADJ
ftr-428	100	15	transfer	transfer	NOUN
ftr-428	100	16	tax	tax	NOUN
ftr-428	100	17	.	.	PUNCT
ftr-428	101	1	i	i	PRON
ftr-428	101	2	d.	d.	PROPN
ftr-428	101	3	13	13	NUM
ftr-428	101	4	.	.	PUNCT
ftr-428	102	1	a	a	DET
ftr-428	102	2	greater	great	ADJ
ftr-428	102	3	than	than	ADP
ftr-428	102	4	50	50	NUM
ftr-428	102	5	%	%	NOUN
ftr-428	102	6	(	(	PUNCT
ftr-428	102	7	a	a	DET
ftr-428	102	8	more	more	ADV
ftr-428	102	9	-	-	PUNCT
ftr-428	102	10	likely	likely	ADJ
ftr-428	102	11	-	-	PUNCT
ftr-428	102	12	than	than	ADP
ftr-428	102	13	-	-	PUNCT
ftr-428	102	14	not	not	PART
ftr-428	102	15	)	)	PUNCT
ftr-428	102	16	rule	rule	NOUN
ftr-428	102	17	has	have	VERB
ftr-428	102	18	the	the	DET
ftr-428	102	19	appeal	appeal	NOUN
ftr-428	102	20	of	of	ADP
ftr-428	102	21	simplicity	simplicity	NOUN
ftr-428	102	22	;	;	PUNCT
ftr-428	102	23	however	however	ADV
ftr-428	102	24	,	,	PUNCT
ftr-428	102	25	such	such	DET
ftr-428	102	26	a	a	DET
ftr-428	102	27	rule	rule	NOUN
ftr-428	102	28	might	might	AUX
ftr-428	102	29	create	create	VERB
ftr-428	102	30	additional	additional	ADJ
ftr-428	102	31	complexity	complexity	NOUN
ftr-428	102	32	by	by	ADP
ftr-428	102	33	encouraging	encourage	VERB
ftr-428	102	34	the	the	DET
ftr-428	102	35	creation	creation	NOUN
ftr-428	102	36	of	of	ADP
ftr-428	102	37	and	and	CCONJ
ftr-428	102	38	combination	combination	NOUN
ftr-428	102	39	of	of	ADP
ftr-428	102	40	such	such	ADJ
ftr-428	102	41	contingencies	contingency	NOUN
ftr-428	102	42	in	in	ADP
ftr-428	102	43	trust	trust	NOUN
ftr-428	102	44	instruments	instrument	NOUN
ftr-428	102	45	.	.	PUNCT
ftr-428	103	1	moreover	moreover	ADV
ftr-428	103	2	,	,	PUNCT
ftr-428	103	3	such	such	DET
ftr-428	103	4	a	a	DET
ftr-428	103	5	rule	rule	NOUN
ftr-428	103	6	creates	create	VERB
ftr-428	103	7	too	too	ADV
ftr-428	103	8	great	great	ADJ
ftr-428	103	9	an	an	DET
ftr-428	103	10	exception	exception	NOUN
ftr-428	103	11	to	to	ADP
ftr-428	103	12	the	the	DET
ftr-428	103	13	general	general	ADJ
ftr-428	103	14	rules	rule	NOUN
ftr-428	103	15	of	of	ADP
ftr-428	103	16	inclusion	inclusion	NOUN
ftr-428	103	17	without	without	ADP
ftr-428	103	18	supplying	supply	VERB
ftr-428	103	19	a	a	DET
ftr-428	103	20	cogent	cogent	ADJ
ftr-428	103	21	rationale	rationale	NOUN
ftr-428	103	22	to	to	ADP
ftr-428	103	23	except	except	SCONJ
ftr-428	103	24	them	they	PRON
ftr-428	103	25	.	.	PUNCT
ftr-428	104	1	14	14	NUM
ftr-428	104	2	.	.	PUNCT
ftr-428	105	1	the	the	DET
ftr-428	105	2	prohibition	prohibition	NOUN
ftr-428	105	3	may	may	AUX
ftr-428	105	4	be	be	AUX
ftr-428	105	5	extended	extend	VERB
ftr-428	105	6	to	to	ADP
ftr-428	105	7	certain	certain	ADJ
ftr-428	105	8	related	related	ADJ
ftr-428	105	9	individuals	individual	NOUN
ftr-428	105	10	and	and	CCONJ
ftr-428	105	11	entities	entity	NOUN
ftr-428	105	12	.	.	PUNCT
ftr-428	106	1	15	15	X
ftr-428	106	2	.	.	PUNCT
ftr-428	107	1	this	this	PRON
ftr-428	107	2	may	may	AUX
ftr-428	107	3	be	be	AUX
ftr-428	107	4	characterized	characterize	VERB
ftr-428	107	5	as	as	ADP
ftr-428	107	6	"	"	PUNCT
ftr-428	107	7	the	the	DET
ftr-428	107	8	rule	rule	NOUN
ftr-428	107	9	in	in	ADP
ftr-428	107	10	robinette	robinette	PROPN
ftr-428	107	11	"	"	PUNCT
ftr-428	107	12	despite	despite	SCONJ
ftr-428	107	13	some	some	DET
ftr-428	107	14	courts	court	NOUN
ftr-428	107	15	'	'	PART
ftr-428	107	16	misreading	misreading	NOUN
ftr-428	107	17	of	of	ADP
ftr-428	107	18	that	that	DET
ftr-428	107	19	case	case	NOUN
ftr-428	107	20	.	.	PUNCT
ftr-428	108	1	see	see	VERB
ftr-428	108	2	infra	infra	NOUN
ftr-428	108	3	note	note	VERB
ftr-428	108	4	137	137	NUM
ftr-428	108	5	.	.	PUNCT
ftr-428	109	1	[	[	X
ftr-428	109	2	'	'	X
ftr-428	109	3	vol	vol	NOUN
ftr-428	109	4	.	.	PUNCT
ftr-428	110	1	5:2	5:2	NUM
ftr-428	110	2	contingencies	contingency	NOUN
ftr-428	110	3	and	and	CCONJ
ftr-428	110	4	the	the	DET
ftr-428	110	5	estate	estate	NOUN
ftr-428	110	6	tax	tax	NOUN
ftr-428	110	7	contingency	contingency	NOUN
ftr-428	110	8	that	that	PRON
ftr-428	110	9	he	he	PRON
ftr-428	110	10	can	can	AUX
ftr-428	110	11	not	not	PART
ftr-428	110	12	control	control	VERB
ftr-428	110	13	)	)	PUNCT
ftr-428	110	14	and	and	CCONJ
ftr-428	110	15	those	those	PRON
ftr-428	110	16	over	over	ADP
ftr-428	110	17	which	which	PRON
ftr-428	110	18	he	he	PRON
ftr-428	110	19	has	have	AUX
ftr-428	110	20	never	never	ADV
ftr-428	110	21	had	have	VERB
ftr-428	110	22	any	any	DET
ftr-428	110	23	control	control	NOUN
ftr-428	110	24	.	.	PUNCT
ftr-428	111	1	indeed	indeed	ADV
ftr-428	111	2	,	,	PUNCT
ftr-428	111	3	in	in	ADP
ftr-428	111	4	the	the	DET
ftr-428	111	5	instance	instance	NOUN
ftr-428	111	6	of	of	ADP
ftr-428	111	7	donor	donor	NOUN
ftr-428	111	8	-	-	PUNCT
ftr-428	111	9	created	create	VERB
ftr-428	111	10	contingencies	contingency	NOUN
ftr-428	111	11	,	,	PUNCT
ftr-428	111	12	an	an	DET
ftr-428	111	13	artificial	artificial	ADJ
ftr-428	111	14	rule	rule	NOUN
ftr-428	111	15	of	of	ADP
ftr-428	111	16	full	full	ADJ
ftr-428	111	17	inclusion	inclusion	NOUN
ftr-428	111	18	more	more	ADV
ftr-428	111	19	successfully	successfully	ADV
ftr-428	111	20	prevents	prevent	VERB
ftr-428	111	21	tax	tax	NOUN
ftr-428	111	22	avoidance	avoidance	NOUN
ftr-428	111	23	.	.	PUNCT
ftr-428	112	1	thus	thus	ADV
ftr-428	112	2	,	,	PUNCT
ftr-428	112	3	where	where	SCONJ
ftr-428	112	4	there	there	PRON
ftr-428	112	5	exists	exist	VERB
ftr-428	112	6	a	a	DET
ftr-428	112	7	great	great	ADJ
ftr-428	112	8	potential	potential	NOUN
ftr-428	112	9	for	for	ADP
ftr-428	112	10	donor	donor	NOUN
ftr-428	112	11	manipulation	manipulation	NOUN
ftr-428	112	12	,	,	PUNCT
ftr-428	112	13	an	an	DET
ftr-428	112	14	artificially	artificially	ADV
ftr-428	112	15	constructed	construct	VERB
ftr-428	112	16	rule	rule	NOUN
ftr-428	112	17	,	,	PUNCT
ftr-428	112	18	with	with	ADP
ftr-428	112	19	its	its	PRON
ftr-428	112	20	simplicity	simplicity	NOUN
ftr-428	112	21	and	and	CCONJ
ftr-428	112	22	clarity	clarity	NOUN
ftr-428	112	23	,	,	PUNCT
ftr-428	112	24	could	could	AUX
ftr-428	112	25	apply	apply	VERB
ftr-428	112	26	to	to	PART
ftr-428	112	27	ignore	ignore	VERB
ftr-428	112	28	all	all	DET
ftr-428	112	29	uncertainty	uncertainty	NOUN
ftr-428	112	30	and	and	CCONJ
ftr-428	112	31	to	to	PART
ftr-428	112	32	include	include	VERB
ftr-428	112	33	the	the	DET
ftr-428	112	34	full	full	ADJ
ftr-428	112	35	value	value	NOUN
ftr-428	112	36	of	of	ADP
ftr-428	112	37	the	the	DET
ftr-428	112	38	property	property	NOUN
ftr-428	112	39	in	in	ADP
ftr-428	112	40	decedent	decedent	NOUN
ftr-428	112	41	's	's	PART
ftr-428	112	42	gross	gross	ADJ
ftr-428	112	43	estate	estate	NOUN
ftr-428	112	44	.	.	PUNCT
ftr-428	113	1	ii	ii	PROPN
ftr-428	113	2	.	.	PUNCT
ftr-428	114	1	a	a	DET
ftr-428	114	2	review	review	NOUN
ftr-428	114	3	of	of	ADP
ftr-428	114	4	contingencies	contingency	NOUN
ftr-428	114	5	and	and	CCONJ
ftr-428	114	6	estate	estate	NOUN
ftr-428	114	7	tax	tax	NOUN
ftr-428	114	8	code	code	NOUN
ftr-428	114	9	sections16	sections16	PROPN
ftr-428	114	10	a.	a.	NOUN
ftr-428	114	11	section	section	PROPN
ftr-428	114	12	2033	2033	NUM
ftr-428	114	13	:	:	PUNCT
ftr-428	114	14	the	the	DET
ftr-428	114	15	mathematical	mathematical	ADJ
ftr-428	114	16	rule	rule	NOUN
ftr-428	114	17	section	section	NOUN
ftr-428	114	18	2033	2033	NUM
ftr-428	114	19	of	of	ADP
ftr-428	114	20	the	the	DET
ftr-428	114	21	internal	internal	ADJ
ftr-428	114	22	revenue	revenue	NOUN
ftr-428	114	23	code,17	code,17	NOUN
ftr-428	114	24	a	a	DET
ftr-428	114	25	section	section	NOUN
ftr-428	114	26	that	that	PRON
ftr-428	114	27	remains	remain	VERB
ftr-428	114	28	essentially	essentially	ADV
ftr-428	114	29	the	the	DET
ftr-428	114	30	same	same	ADJ
ftr-428	114	31	as	as	ADP
ftr-428	114	32	its	its	PRON
ftr-428	114	33	predecessor	predecessor	NOUN
ftr-428	114	34	sections,18	sections,18	NOUN
ftr-428	114	35	includes	include	VERB
ftr-428	114	36	all	all	DET
ftr-428	114	37	property	property	NOUN
ftr-428	114	38	interests	interest	NOUN
ftr-428	114	39	that	that	PRON
ftr-428	114	40	decedent	decedent	NOUN
ftr-428	114	41	owned	own	VERB
ftr-428	114	42	at	at	ADP
ftr-428	114	43	death	death	NOUN
ftr-428	114	44	.	.	PUNCT
ftr-428	115	1	property	property	NOUN
ftr-428	115	2	included	include	VERB
ftr-428	115	3	in	in	ADP
ftr-428	115	4	decedent	decedent	NOUN
ftr-428	115	5	's	's	PART
ftr-428	115	6	estate	estate	NOUN
ftr-428	115	7	under	under	ADP
ftr-428	115	8	section	section	NOUN
ftr-428	115	9	2033	2033	NUM
ftr-428	115	10	is	be	AUX
ftr-428	115	11	valued	value	VERB
ftr-428	115	12	according	accord	VERB
ftr-428	115	13	to	to	ADP
ftr-428	115	14	the	the	DET
ftr-428	115	15	rules	rule	NOUN
ftr-428	115	16	in	in	ADP
ftr-428	115	17	section	section	NOUN
ftr-428	115	18	2031.19	2031.19	NUM
ftr-428	115	19	in	in	ADP
ftr-428	115	20	determining	determine	VERB
ftr-428	115	21	fair	fair	ADJ
ftr-428	115	22	market	market	NOUN
ftr-428	115	23	value	value	NOUN
ftr-428	115	24	,	,	PUNCT
ftr-428	115	25	"	"	PUNCT
ftr-428	115	26	[	[	X
ftr-428	115	27	a]ll	a]ll	PRON
ftr-428	115	28	relevant	relevant	ADJ
ftr-428	115	29	facts	fact	NOUN
ftr-428	115	30	and	and	CCONJ
ftr-428	115	31	elements	element	NOUN
ftr-428	115	32	of	of	ADP
ftr-428	115	33	value	value	NOUN
ftr-428	115	34	as	as	ADP
ftr-428	115	35	of	of	ADP
ftr-428	115	36	the	the	DET
ftr-428	115	37	applicable	applicable	ADJ
ftr-428	115	38	valuation	valuation	NOUN
ftr-428	115	39	date	date	NOUN
ftr-428	115	40	shall	shall	AUX
ftr-428	115	41	be	be	AUX
ftr-428	115	42	considered	consider	VERB
ftr-428	115	43	in	in	ADP
ftr-428	115	44	every	every	DET
ftr-428	115	45	case	case	NOUN
ftr-428	115	46	.	.	PUNCT
ftr-428	116	1	"'2	"'2	PUNCT
ftr-428	116	2	where	where	SCONJ
ftr-428	116	3	a	a	DET
ftr-428	116	4	contingent	contingent	ADJ
ftr-428	116	5	interest	interest	NOUN
ftr-428	116	6	16	16	NUM
ftr-428	116	7	.	.	PUNCT
ftr-428	117	1	this	this	DET
ftr-428	117	2	article	article	NOUN
ftr-428	117	3	contains	contain	VERB
ftr-428	117	4	a	a	DET
ftr-428	117	5	discussion	discussion	NOUN
ftr-428	117	6	of	of	ADP
ftr-428	117	7	the	the	DET
ftr-428	117	8	estate	estate	NOUN
ftr-428	117	9	tax	tax	NOUN
ftr-428	117	10	inclusion	inclusion	NOUN
ftr-428	117	11	under	under	ADP
ftr-428	117	12	§	§	PROPN
ftr-428	117	13	§	§	PROPN
ftr-428	117	14	2033	2033	NUM
ftr-428	117	15	-	-	SYM
ftr-428	117	16	2034	2034	NUM
ftr-428	117	17	,	,	PUNCT
ftr-428	117	18	2036	2036	NUM
ftr-428	117	19	-	-	SYM
ftr-428	117	20	2042	2042	NUM
ftr-428	117	21	and	and	CCONJ
ftr-428	117	22	omits	omit	VERB
ftr-428	117	23	any	any	DET
ftr-428	117	24	discussion	discussion	NOUN
ftr-428	117	25	of	of	ADP
ftr-428	117	26	estate	estate	NOUN
ftr-428	117	27	tax	tax	NOUN
ftr-428	117	28	§	§	PROPN
ftr-428	117	29	2035	2035	NUM
ftr-428	117	30	that	that	PRON
ftr-428	117	31	includes	include	VERB
ftr-428	117	32	certain	certain	ADJ
ftr-428	117	33	completed	complete	VERB
ftr-428	117	34	gifts	gift	NOUN
ftr-428	117	35	in	in	ADP
ftr-428	117	36	decedent	decedent	NOUN
ftr-428	117	37	's	's	PART
ftr-428	117	38	estate	estate	NOUN
ftr-428	117	39	as	as	ADP
ftr-428	117	40	testamentary	testamentary	ADJ
ftr-428	117	41	transfers	transfer	NOUN
ftr-428	117	42	.	.	PUNCT
ftr-428	118	1	because	because	SCONJ
ftr-428	118	2	of§	of§	ADV
ftr-428	118	3	2035(a)(2	2035(a)(2	NOUN
ftr-428	118	4	)	)	PUNCT
ftr-428	118	5	,	,	PUNCT
ftr-428	118	6	releases	release	NOUN
ftr-428	118	7	within	within	ADP
ftr-428	118	8	three	three	NUM
ftr-428	118	9	years	year	NOUN
ftr-428	118	10	of	of	ADP
ftr-428	118	11	death	death	NOUN
ftr-428	118	12	of	of	ADP
ftr-428	118	13	interests	interest	NOUN
ftr-428	118	14	that	that	PRON
ftr-428	118	15	had	have	AUX
ftr-428	118	16	they	they	PRON
ftr-428	118	17	been	be	AUX
ftr-428	118	18	retained	retain	VERB
ftr-428	118	19	at	at	ADP
ftr-428	118	20	decedent	decedent	PROPN
ftr-428	118	21	's	's	PART
ftr-428	118	22	death	death	NOUN
ftr-428	118	23	would	would	AUX
ftr-428	118	24	have	have	AUX
ftr-428	118	25	caused	cause	VERB
ftr-428	118	26	inclusion	inclusion	NOUN
ftr-428	118	27	in	in	ADP
ftr-428	118	28	decedent	decedent	NOUN
ftr-428	118	29	's	's	PART
ftr-428	118	30	estate	estate	NOUN
ftr-428	118	31	under	under	ADP
ftr-428	118	32	§	§	PROPN
ftr-428	118	33	§	§	PROPN
ftr-428	118	34	2036	2036	NUM
ftr-428	118	35	-	-	SYM
ftr-428	118	36	2038	2038	NUM
ftr-428	118	37	and	and	CCONJ
ftr-428	118	38	2042	2042	NUM
ftr-428	118	39	are	be	AUX
ftr-428	118	40	included	include	VERB
ftr-428	118	41	in	in	ADP
ftr-428	118	42	the	the	DET
ftr-428	118	43	estate	estate	NOUN
ftr-428	118	44	.	.	PUNCT
ftr-428	119	1	irc	irc	PROPN
ftr-428	119	2	§	§	PROPN
ftr-428	119	3	2035(a	2035(a	NOUN
ftr-428	119	4	)	)	PUNCT
ftr-428	119	5	.	.	PUNCT
ftr-428	120	1	in	in	ADP
ftr-428	120	2	this	this	DET
ftr-428	120	3	way	way	NOUN
ftr-428	120	4	,	,	PUNCT
ftr-428	120	5	deathbed	deathbe	VERB
ftr-428	120	6	transfers	transfer	NOUN
ftr-428	120	7	of	of	ADP
ftr-428	120	8	a	a	DET
ftr-428	120	9	"	"	PUNCT
ftr-428	120	10	taxable	taxable	ADJ
ftr-428	120	11	string	string	NOUN
ftr-428	120	12	"	"	PUNCT
ftr-428	120	13	or	or	CCONJ
ftr-428	120	14	retained	retain	VERB
ftr-428	120	15	interest	interest	NOUN
ftr-428	120	16	or	or	CCONJ
ftr-428	120	17	power	power	NOUN
ftr-428	120	18	will	will	AUX
ftr-428	120	19	not	not	PART
ftr-428	120	20	avoid	avoid	VERB
ftr-428	120	21	estate	estate	NOUN
ftr-428	120	22	taxation	taxation	NOUN
ftr-428	120	23	,	,	PUNCT
ftr-428	120	24	and	and	CCONJ
ftr-428	120	25	the	the	DET
ftr-428	120	26	property	property	NOUN
ftr-428	120	27	will	will	AUX
ftr-428	120	28	be	be	AUX
ftr-428	120	29	valued	value	VERB
ftr-428	120	30	as	as	ADP
ftr-428	120	31	of	of	ADP
ftr-428	120	32	decedent	decedent	NOUN
ftr-428	120	33	's	's	PART
ftr-428	120	34	death	death	NOUN
ftr-428	120	35	.	.	PUNCT
ftr-428	121	1	likewise	likewise	ADV
ftr-428	121	2	,	,	PUNCT
ftr-428	121	3	insurance	insurance	NOUN
ftr-428	121	4	proceeds	proceed	NOUN
ftr-428	121	5	,	,	PUNCT
ftr-428	121	6	that	that	PRON
ftr-428	121	7	greatly	greatly	ADV
ftr-428	121	8	exceed	exceed	VERB
ftr-428	121	9	the	the	DET
ftr-428	121	10	lifetime	lifetime	NOUN
ftr-428	121	11	value	value	NOUN
ftr-428	121	12	of	of	ADP
ftr-428	121	13	an	an	DET
ftr-428	121	14	insurance	insurance	NOUN
ftr-428	121	15	policy	policy	NOUN
ftr-428	121	16	,	,	PUNCT
ftr-428	121	17	are	be	AUX
ftr-428	121	18	taxed	tax	VERB
ftr-428	121	19	in	in	ADP
ftr-428	121	20	decedent	decedent	NOUN
ftr-428	121	21	's	's	PART
ftr-428	121	22	estate	estate	NOUN
ftr-428	121	23	at	at	ADP
ftr-428	121	24	that	that	DET
ftr-428	121	25	higher	high	ADJ
ftr-428	121	26	value	value	NOUN
ftr-428	121	27	.	.	PUNCT
ftr-428	122	1	irc	irc	PROPN
ftr-428	122	2	§	§	PROPN
ftr-428	122	3	2042	2042	NUM
ftr-428	122	4	.	.	PUNCT
ftr-428	123	1	section	section	NOUN
ftr-428	123	2	2035(b	2035(b	NUM
ftr-428	123	3	)	)	PUNCT
ftr-428	123	4	includes	include	VERB
ftr-428	123	5	the	the	DET
ftr-428	123	6	value	value	NOUN
ftr-428	123	7	of	of	ADP
ftr-428	123	8	the	the	DET
ftr-428	123	9	gift	gift	NOUN
ftr-428	123	10	tax	tax	NOUN
ftr-428	123	11	paid	pay	VERB
ftr-428	123	12	with	with	ADP
ftr-428	123	13	respect	respect	NOUN
ftr-428	123	14	to	to	ADP
ftr-428	123	15	all	all	DET
ftr-428	123	16	taxable	taxable	ADJ
ftr-428	123	17	gifts	gift	NOUN
ftr-428	123	18	made	make	VERB
ftr-428	123	19	within	within	ADP
ftr-428	123	20	three	three	NUM
ftr-428	123	21	years	year	NOUN
ftr-428	123	22	of	of	ADP
ftr-428	123	23	decedent	decedent	NOUN
ftr-428	123	24	's	's	PART
ftr-428	123	25	death	death	NOUN
ftr-428	123	26	,	,	PUNCT
ftr-428	123	27	but	but	CCONJ
ftr-428	123	28	§	§	PROPN
ftr-428	123	29	2035(a	2035(a	NOUN
ftr-428	123	30	)	)	PUNCT
ftr-428	123	31	excludes	exclude	VERB
ftr-428	123	32	most	most	ADV
ftr-428	123	33	completed	complete	VERB
ftr-428	123	34	gifts	gift	NOUN
ftr-428	123	35	made	make	VERB
ftr-428	123	36	after	after	ADP
ftr-428	123	37	1976	1976	NUM
ftr-428	123	38	.	.	PUNCT
ftr-428	124	1	irc	irc	PROPN
ftr-428	124	2	§	§	PROPN
ftr-428	124	3	2035	2035	NUM
ftr-428	124	4	.	.	PUNCT
ftr-428	125	1	since	since	SCONJ
ftr-428	125	2	§	§	PROPN
ftr-428	125	3	2035	2035	NUM
ftr-428	125	4	relates	relate	VERB
ftr-428	125	5	to	to	ADP
ftr-428	125	6	other	other	ADJ
ftr-428	125	7	estate	estate	NOUN
ftr-428	125	8	tax	tax	NOUN
ftr-428	125	9	sections	section	NOUN
ftr-428	125	10	,	,	PUNCT
ftr-428	125	11	the	the	DET
ftr-428	125	12	article	article	NOUN
ftr-428	125	13	addresses	address	VERB
ftr-428	125	14	them	they	PRON
ftr-428	125	15	individually	individually	ADV
ftr-428	125	16	,	,	PUNCT
ftr-428	125	17	under	under	ADP
ftr-428	125	18	their	their	PRON
ftr-428	125	19	specific	specific	ADJ
ftr-428	125	20	code	code	NOUN
ftr-428	125	21	sections	section	NOUN
ftr-428	125	22	,	,	PUNCT
ftr-428	125	23	rendering	render	VERB
ftr-428	125	24	an	an	DET
ftr-428	125	25	additional	additional	ADJ
ftr-428	125	26	review	review	NOUN
ftr-428	125	27	unnecessary	unnecessary	ADJ
ftr-428	125	28	.	.	PUNCT
ftr-428	126	1	i	i	PRON
ftr-428	126	2	d.	d.	PROPN
ftr-428	126	3	17	17	NUM
ftr-428	126	4	.	.	PUNCT
ftr-428	127	1	section	section	NOUN
ftr-428	127	2	2033	2033	NUM
ftr-428	127	3	provides	provide	VERB
ftr-428	127	4	:	:	PUNCT
ftr-428	127	5	"	"	PUNCT
ftr-428	127	6	the	the	DET
ftr-428	127	7	value	value	NOUN
ftr-428	127	8	of	of	ADP
ftr-428	127	9	the	the	DET
ftr-428	127	10	gross	gross	ADJ
ftr-428	127	11	estate	estate	NOUN
ftr-428	127	12	shall	shall	AUX
ftr-428	127	13	include	include	VERB
ftr-428	127	14	the	the	DET
ftr-428	127	15	value	value	NOUN
ftr-428	127	16	of	of	ADP
ftr-428	127	17	all	all	DET
ftr-428	127	18	property	property	NOUN
ftr-428	127	19	to	to	ADP
ftr-428	127	20	the	the	DET
ftr-428	127	21	extent	extent	NOUN
ftr-428	127	22	of	of	ADP
ftr-428	127	23	the	the	DET
ftr-428	127	24	interest	interest	NOUN
ftr-428	127	25	therein	therein	ADV
ftr-428	127	26	of	of	ADP
ftr-428	127	27	the	the	DET
ftr-428	127	28	decedent	decedent	NOUN
ftr-428	127	29	at	at	ADP
ftr-428	127	30	the	the	DET
ftr-428	127	31	time	time	NOUN
ftr-428	127	32	of	of	ADP
ftr-428	127	33	his	his	PRON
ftr-428	127	34	death	death	NOUN
ftr-428	127	35	.	.	PUNCT
ftr-428	127	36	"	"	PUNCT
ftr-428	128	1	irc	irc	PROPN
ftr-428	128	2	§	§	PROPN
ftr-428	128	3	2033	2033	NUM
ftr-428	128	4	.	.	PUNCT
ftr-428	129	1	18	18	NUM
ftr-428	129	2	.	.	PUNCT
ftr-428	130	1	this	this	DET
ftr-428	130	2	statute	statute	NOUN
ftr-428	130	3	was	be	AUX
ftr-428	130	4	originally	originally	ADV
ftr-428	130	5	enacted	enact	VERB
ftr-428	130	6	in	in	ADP
ftr-428	130	7	the	the	DET
ftr-428	130	8	revenueact	revenueact	NOUN
ftr-428	130	9	of	of	ADP
ftr-428	130	10	1916	1916	NUM
ftr-428	130	11	.	.	PUNCT
ftr-428	131	1	pub	pub	NOUN
ftr-428	131	2	.	.	PUNCT
ftr-428	132	1	l.	l.	PROPN
ftr-428	132	2	no	no	INTJ
ftr-428	132	3	.	.	PROPN
ftr-428	133	1	64	64	NUM
ftr-428	133	2	-	-	SYM
ftr-428	133	3	271	271	NUM
ftr-428	133	4	,	,	PUNCT
ftr-428	133	5	§	§	PROPN
ftr-428	133	6	200	200	NUM
ftr-428	133	7	,	,	PUNCT
ftr-428	133	8	39	39	NUM
ftr-428	133	9	stat	stat	NOUN
ftr-428	133	10	.	.	PUNCT
ftr-428	134	1	756	756	NUM
ftr-428	134	2	,	,	PUNCT
ftr-428	134	3	777	777	NUM
ftr-428	134	4	.	.	PUNCT
ftr-428	135	1	initially	initially	ADV
ftr-428	135	2	,	,	PUNCT
ftr-428	135	3	§	§	PROPN
ftr-428	135	4	2033	2033	NUM
ftr-428	135	5	was	be	AUX
ftr-428	135	6	codified	codify	VERB
ftr-428	135	7	as	as	ADP
ftr-428	135	8	§	§	PROPN
ftr-428	135	9	811(a	811(a	PROPN
ftr-428	135	10	)	)	PUNCT
ftr-428	135	11	,	,	PUNCT
ftr-428	135	12	in	in	ADP
ftr-428	135	13	the	the	DET
ftr-428	135	14	1939	1939	NUM
ftr-428	135	15	code	code	NOUN
ftr-428	135	16	.	.	PUNCT
ftr-428	136	1	see	see	VERB
ftr-428	136	2	internal	internal	ADJ
ftr-428	136	3	revenue	revenue	NOUN
ftr-428	136	4	act	act	NOUN
ftr-428	136	5	of	of	ADP
ftr-428	136	6	1954	1954	NUM
ftr-428	136	7	,	,	PUNCT
ftr-428	136	8	pub	pub	NOUN
ftr-428	136	9	.	.	PUNCT
ftr-428	137	1	l.	l.	PROPN
ftr-428	137	2	no	no	INTJ
ftr-428	137	3	.	.	PROPN
ftr-428	138	1	83	83	NUM
ftr-428	138	2	-	-	SYM
ftr-428	138	3	591	591	NUM
ftr-428	138	4	,	,	PUNCT
ftr-428	138	5	68a	68a	NOUN
ftr-428	138	6	stat	stat	VERB
ftr-428	138	7	.	.	PUNCT
ftr-428	139	1	1	1	NUM
ftr-428	139	2	app	app	X
ftr-428	139	3	.	.	PUNCT
ftr-428	140	1	at	at	ADP
ftr-428	140	2	931	931	NUM
ftr-428	140	3	[	[	NOUN
ftr-428	140	4	hereinafter	hereinafter	NOUN
ftr-428	140	5	1954	1954	NUM
ftr-428	140	6	code	code	NOUN
ftr-428	140	7	]	]	PUNCT
ftr-428	140	8	(	(	PUNCT
ftr-428	140	9	comparing	compare	VERB
ftr-428	140	10	provisions	provision	NOUN
ftr-428	140	11	in	in	ADP
ftr-428	140	12	the	the	DET
ftr-428	140	13	1939	1939	NUM
ftr-428	140	14	code	code	NOUN
ftr-428	140	15	with	with	ADP
ftr-428	140	16	complimentary	complimentary	ADJ
ftr-428	140	17	provisions	provision	NOUN
ftr-428	140	18	in	in	ADP
ftr-428	140	19	the	the	DET
ftr-428	140	20	1954	1954	NUM
ftr-428	140	21	code	code	NOUN
ftr-428	140	22	)	)	PUNCT
ftr-428	140	23	;	;	PUNCT
ftr-428	140	24	s.	s.	PROPN
ftr-428	140	25	rep.1622	rep.1622	NUM
ftr-428	140	26	,	,	PUNCT
ftr-428	140	27	83d	83d	X
ftr-428	140	28	cong	cong	NOUN
ftr-428	140	29	.	.	PROPN
ftr-428	140	30	,	,	PUNCT
ftr-428	140	31	2d	2d	PROPN
ftr-428	140	32	sess	sess	NOUN
ftr-428	140	33	.	.	PUNCT
ftr-428	141	1	468	468	NUM
ftr-428	142	1	[	[	X
ftr-428	142	2	hereinafter	hereinafter	NOUN
ftr-428	142	3	1954	1954	NUM
ftr-428	142	4	s.rep	s.rep	NOUN
ftr-428	142	5	.	.	PROPN
ftr-428	142	6	]	]	PUNCT
ftr-428	142	7	(	(	PUNCT
ftr-428	142	8	noting	note	VERB
ftr-428	142	9	that	that	SCONJ
ftr-428	142	10	§	§	PROPN
ftr-428	142	11	2033	2033	NUM
ftr-428	142	12	in	in	ADP
ftr-428	142	13	the	the	DET
ftr-428	142	14	1954	1954	NUM
ftr-428	142	15	code	code	NOUN
ftr-428	142	16	corresponded	correspond	VERB
ftr-428	142	17	to	to	ADP
ftr-428	142	18	§	§	PROPN
ftr-428	142	19	811(a	811(a	PROPN
ftr-428	142	20	)	)	PUNCT
ftr-428	142	21	in	in	ADP
ftr-428	142	22	the	the	DET
ftr-428	142	23	1939	1939	NUM
ftr-428	142	24	code	code	NOUN
ftr-428	142	25	)	)	PUNCT
ftr-428	142	26	.	.	PUNCT
ftr-428	143	1	for	for	ADP
ftr-428	143	2	a	a	DET
ftr-428	143	3	briefperiod	briefperiod	NOUN
ftr-428	143	4	,	,	PUNCT
ftr-428	143	5	the	the	DET
ftr-428	143	6	statute	statute	NOUN
ftr-428	143	7	excluded	exclude	VERB
ftr-428	143	8	real	real	ADJ
ftr-428	143	9	property	property	NOUN
ftr-428	143	10	outside	outside	ADP
ftr-428	143	11	the	the	DET
ftr-428	143	12	united	united	PROPN
ftr-428	143	13	states	states	PROPN
ftr-428	143	14	.	.	PUNCT
ftr-428	144	1	1954	1954	NUM
ftr-428	144	2	code	code	NOUN
ftr-428	144	3	,	,	PUNCT
ftr-428	144	4	supra	supra	PROPN
ftr-428	144	5	,	,	PUNCT
ftr-428	144	6	§	§	PROPN
ftr-428	144	7	2033	2033	NUM
ftr-428	144	8	,	,	PUNCT
ftr-428	144	9	68a	68a	NOUN
ftr-428	144	10	stat	stat	VERB
ftr-428	144	11	.	.	PUNCT
ftr-428	145	1	at	at	ADP
ftr-428	145	2	381	381	NUM
ftr-428	145	3	.	.	PUNCT
ftr-428	146	1	the	the	DET
ftr-428	146	2	exception	exception	NOUN
ftr-428	146	3	was	be	AUX
ftr-428	146	4	deleted	delete	VERB
ftr-428	146	5	effective	effective	ADJ
ftr-428	146	6	for	for	ADP
ftr-428	146	7	decedents	decedent	NOUN
ftr-428	146	8	dying	die	VERB
ftr-428	146	9	after	after	ADP
ftr-428	146	10	october	october	PROPN
ftr-428	146	11	16	16	NUM
ftr-428	146	12	,	,	PUNCT
ftr-428	146	13	1962	1962	NUM
ftr-428	146	14	.	.	PUNCT
ftr-428	147	1	see	see	VERB
ftr-428	147	2	revenue	revenue	NOUN
ftr-428	147	3	act	act	NOUN
ftr-428	147	4	of	of	ADP
ftr-428	147	5	1962	1962	NUM
ftr-428	147	6	,	,	PUNCT
ftr-428	147	7	pub	pub	NOUN
ftr-428	147	8	.	.	PUNCT
ftr-428	148	1	l.	l.	PROPN
ftr-428	148	2	no	no	INTJ
ftr-428	148	3	.	.	PROPN
ftr-428	149	1	87	87	NUM
ftr-428	149	2	-	-	SYM
ftr-428	149	3	834	834	NUM
ftr-428	149	4	,	,	PUNCT
ftr-428	149	5	§	§	PROPN
ftr-428	149	6	18	18	NUM
ftr-428	149	7	,	,	PUNCT
ftr-428	149	8	76	76	NUM
ftr-428	149	9	stat	stat	NOUN
ftr-428	149	10	.	.	PUNCT
ftr-428	150	1	960	960	NUM
ftr-428	150	2	,	,	PUNCT
ftr-428	150	3	1052	1052	NUM
ftr-428	150	4	.	.	PUNCT
ftr-428	151	1	19	19	NUM
ftr-428	151	2	.	.	PUNCT
ftr-428	152	1	the	the	DET
ftr-428	152	2	regulations	regulation	NOUN
ftr-428	152	3	under	under	ADP
ftr-428	152	4	§	§	PROPN
ftr-428	152	5	2031	2031	NUM
ftr-428	152	6	indicate	indicate	VERB
ftr-428	152	7	that	that	DET
ftr-428	152	8	valuation	valuation	NOUN
ftr-428	152	9	under	under	ADP
ftr-428	152	10	each	each	DET
ftr-428	152	11	estate	estate	NOUN
ftr-428	152	12	tax	tax	NOUN
ftr-428	152	13	code	code	NOUN
ftr-428	152	14	section	section	NOUN
ftr-428	152	15	(	(	PUNCT
ftr-428	152	16	from	from	ADP
ftr-428	152	17	§	§	PROPN
ftr-428	152	18	§	§	PROPN
ftr-428	152	19	2031	2031	NUM
ftr-428	152	20	-	-	SYM
ftr-428	152	21	2044	2044	NUM
ftr-428	152	22	)	)	PUNCT
ftr-428	152	23	should	should	AUX
ftr-428	152	24	reflect	reflect	VERB
ftr-428	152	25	the	the	DET
ftr-428	152	26	property	property	NOUN
ftr-428	152	27	's	's	PART
ftr-428	152	28	fair	fair	ADJ
ftr-428	152	29	market	market	NOUN
ftr-428	152	30	value	value	NOUN
ftr-428	152	31	.	.	PUNCT
ftr-428	153	1	"	"	PUNCT
ftr-428	153	2	the	the	DET
ftr-428	153	3	fair	fair	ADJ
ftr-428	153	4	market	market	NOUN
ftr-428	153	5	value	value	NOUN
ftr-428	153	6	is	be	AUX
ftr-428	153	7	the	the	DET
ftr-428	153	8	price	price	NOUN
ftr-428	153	9	at	at	ADP
ftr-428	153	10	which	which	PRON
ftr-428	153	11	the	the	DET
ftr-428	153	12	propertywould	propertywould	AUX
ftr-428	153	13	change	change	VERB
ftr-428	153	14	hands	hand	NOUN
ftr-428	153	15	between	between	ADP
ftr-428	153	16	a	a	DET
ftr-428	153	17	willing	willing	ADJ
ftr-428	153	18	buyer	buyer	NOUN
ftr-428	153	19	and	and	CCONJ
ftr-428	153	20	a	a	DET
ftr-428	153	21	willing	willing	ADJ
ftr-428	153	22	seller	seller	NOUN
ftr-428	153	23	,	,	PUNCT
ftr-428	153	24	neither	neither	CCONJ
ftr-428	153	25	being	be	AUX
ftr-428	153	26	under	under	ADP
ftr-428	153	27	any	any	DET
ftr-428	153	28	compulsion	compulsion	NOUN
ftr-428	153	29	to	to	PART
ftr-428	153	30	buy	buy	VERB
ftr-428	153	31	or	or	CCONJ
ftr-428	153	32	to	to	PART
ftr-428	153	33	sell	sell	VERB
ftr-428	153	34	and	and	CCONJ
ftr-428	153	35	both	both	PRON
ftr-428	153	36	having	have	VERB
ftr-428	153	37	reasonable	reasonable	ADJ
ftr-428	153	38	knowledge	knowledge	NOUN
ftr-428	153	39	of	of	ADP
ftr-428	153	40	relevant	relevant	ADJ
ftr-428	153	41	facts	fact	NOUN
ftr-428	153	42	.	.	PUNCT
ftr-428	153	43	"	"	PUNCT
ftr-428	153	44	regs	reg	NOUN
ftr-428	153	45	.	.	PUNCT
ftr-428	154	1	§	§	PROPN
ftr-428	154	2	20.2031	20.2031	NUM
ftr-428	154	3	-	-	SYM
ftr-428	154	4	1(b	1(b	NUM
ftr-428	154	5	)	)	PUNCT
ftr-428	154	6	.	.	PUNCT
ftr-428	155	1	20	20	NUM
ftr-428	155	2	.	.	PUNCT
ftr-428	156	1	i	i	PRON
ftr-428	156	2	d.	d.	PROPN
ftr-428	156	3	20011	20011	NUM
ftr-428	156	4	florida	florida	PROPN
ftr-428	156	5	tax	tax	NOUN
ftr-428	156	6	review	review	NOUN
ftr-428	156	7	terminates	terminate	VERB
ftr-428	156	8	at	at	ADP
ftr-428	156	9	decedent	decedent	NOUN
ftr-428	156	10	's	's	PART
ftr-428	156	11	death	death	NOUN
ftr-428	156	12	,	,	PUNCT
ftr-428	156	13	like	like	ADP
ftr-428	156	14	with	with	ADP
ftr-428	156	15	vested	vested	ADJ
ftr-428	156	16	terminating	terminate	VERB
ftr-428	156	17	interests	interest	NOUN
ftr-428	156	18	,	,	PUNCT
ftr-428	156	19	nothing	nothing	PRON
ftr-428	156	20	is	be	AUX
ftr-428	156	21	included	include	VERB
ftr-428	156	22	under	under	ADP
ftr-428	156	23	section	section	NOUN
ftr-428	156	24	2033.21	2033.21	NUM
ftr-428	156	25	as	as	SCONJ
ftr-428	156	26	the	the	DET
ftr-428	156	27	regulations	regulation	NOUN
ftr-428	156	28	explain	explain	VERB
ftr-428	156	29	,	,	PUNCT
ftr-428	156	30	section	section	NOUN
ftr-428	156	31	2033	2033	NUM
ftr-428	156	32	's	's	PART
ftr-428	156	33	inclusion	inclusion	NOUN
ftr-428	156	34	of	of	ADP
ftr-428	156	35	all	all	PRON
ftr-428	156	36	of	of	ADP
ftr-428	156	37	decedent	decedent	NOUN
ftr-428	156	38	's	's	PART
ftr-428	156	39	surviving	survive	VERB
ftr-428	156	40	property	property	NOUN
ftr-428	156	41	interests	interest	NOUN
ftr-428	156	42	means	mean	VERB
ftr-428	156	43	"	"	PUNCT
ftr-428	156	44	all	all	DET
ftr-428	156	45	property	property	NOUN
ftr-428	156	46	,	,	PUNCT
ftr-428	156	47	whether	whether	SCONJ
ftr-428	156	48	real	real	ADJ
ftr-428	156	49	or	or	CCONJ
ftr-428	156	50	personal	personal	ADJ
ftr-428	156	51	,	,	PUNCT
ftr-428	156	52	tangible	tangible	ADJ
ftr-428	156	53	or	or	CCONJ
ftr-428	156	54	intangible	intangible	ADJ
ftr-428	156	55	,	,	PUNCT
ftr-428	156	56	and	and	CCONJ
ftr-428	156	57	wherever	wherever	SCONJ
ftr-428	156	58	situated	situate	VERB
ftr-428	156	59	,	,	PUNCT
ftr-428	156	60	beneficially	beneficially	ADV
ftr-428	156	61	owned	own	VERB
ftr-428	156	62	by	by	ADP
ftr-428	156	63	the	the	DET
ftr-428	156	64	decedent	decedent	NOUN
ftr-428	156	65	at	at	ADP
ftr-428	156	66	the	the	DET
ftr-428	156	67	time	time	NOUN
ftr-428	156	68	of	of	ADP
ftr-428	156	69	his	his	PRON
ftr-428	156	70	death	death	NOUN
ftr-428	156	71	.	.	PUNCT
ftr-428	157	1	,	,	PUNCT
ftr-428	157	2	22	22	NUM
ftr-428	157	3	the	the	DET
ftr-428	157	4	irs	irs	PROPN
ftr-428	157	5	has	have	AUX
ftr-428	157	6	maintained	maintain	VERB
ftr-428	157	7	that	that	SCONJ
ftr-428	157	8	the	the	DET
ftr-428	157	9	phrase	phrase	NOUN
ftr-428	157	10	includes	include	VERB
ftr-428	157	11	any	any	DET
ftr-428	157	12	beneficial	beneficial	ADJ
ftr-428	157	13	interests	interest	NOUN
ftr-428	157	14	in	in	ADP
ftr-428	157	15	a	a	DET
ftr-428	157	16	trust	trust	NOUN
ftr-428	157	17	that	that	SCONJ
ftr-428	157	18	decedent	decedent	NOUN
ftr-428	157	19	owns	own	VERB
ftr-428	157	20	at	at	ADP
ftr-428	157	21	death	death	NOUN
ftr-428	157	22	even	even	ADV
ftr-428	157	23	though	though	SCONJ
ftr-428	157	24	created	create	VERB
ftr-428	157	25	under	under	ADP
ftr-428	157	26	another	another	PRON
ftr-428	157	27	's	's	PART
ftr-428	157	28	revocable	revocable	ADJ
ftr-428	157	29	trust	trust	NOUN
ftr-428	157	30	as	as	ADV
ftr-428	157	31	long	long	ADV
ftr-428	157	32	as	as	SCONJ
ftr-428	157	33	that	that	DET
ftr-428	157	34	interest	interest	NOUN
ftr-428	157	35	is	be	AUX
ftr-428	157	36	"	"	PUNCT
ftr-428	157	37	descendible	descendible	ADJ
ftr-428	157	38	,	,	PUNCT
ftr-428	157	39	devisable	devisable	ADJ
ftr-428	157	40	,	,	PUNCT
ftr-428	157	41	and	and	CCONJ
ftr-428	157	42	alienable	alienable	ADJ
ftr-428	157	43	"	"	PUNCT
ftr-428	157	44	under	under	ADP
ftr-428	157	45	local	local	ADJ
ftr-428	157	46	law.23	law.23	NOUN
ftr-428	157	47	therefore	therefore	ADV
ftr-428	157	48	,	,	PUNCT
ftr-428	157	49	while	while	SCONJ
ftr-428	157	50	the	the	DET
ftr-428	157	51	value	value	NOUN
ftr-428	157	52	of	of	ADP
ftr-428	157	53	an	an	DET
ftr-428	157	54	interest	interest	NOUN
ftr-428	157	55	that	that	PRON
ftr-428	157	56	is	be	AUX
ftr-428	157	57	subject	subject	ADJ
ftr-428	157	58	to	to	ADP
ftr-428	157	59	alteration	alteration	NOUN
ftr-428	157	60	and	and	CCONJ
ftr-428	157	61	complete	complete	ADJ
ftr-428	157	62	divestment	divestment	NOUN
ftr-428	157	63	would	would	AUX
ftr-428	157	64	reflect	reflect	VERB
ftr-428	157	65	those	those	DET
ftr-428	157	66	contingencies	contingency	NOUN
ftr-428	157	67	,	,	PUNCT
ftr-428	157	68	the	the	DET
ftr-428	157	69	irs	irs	PROPN
ftr-428	157	70	has	have	AUX
ftr-428	157	71	ruled	rule	VERB
ftr-428	157	72	that	that	SCONJ
ftr-428	157	73	:	:	PUNCT
ftr-428	157	74	[	[	X
ftr-428	157	75	t]he	t]he	ADV
ftr-428	157	76	mere	mere	ADJ
ftr-428	157	77	presence	presence	NOUN
ftr-428	157	78	of	of	ADP
ftr-428	157	79	these	these	DET
ftr-428	157	80	possibilities	possibility	NOUN
ftr-428	157	81	does	do	AUX
ftr-428	157	82	not	not	PART
ftr-428	157	83	warrant	warrant	VERB
ftr-428	157	84	the	the	DET
ftr-428	157	85	assignment	assignment	NOUN
ftr-428	157	86	of	of	ADP
ftr-428	157	87	a	a	DET
ftr-428	157	88	merely	merely	ADV
ftr-428	157	89	nominal	nominal	ADJ
ftr-428	157	90	value	value	NOUN
ftr-428	157	91	to	to	ADP
ftr-428	157	92	such	such	DET
ftr-428	157	93	a	a	DET
ftr-428	157	94	defeasible	defeasible	ADJ
ftr-428	157	95	interest	interest	NOUN
ftr-428	157	96	in	in	ADP
ftr-428	157	97	any	any	DET
ftr-428	157	98	case	case	NOUN
ftr-428	157	99	where	where	SCONJ
ftr-428	157	100	there	there	PRON
ftr-428	157	101	is	be	VERB
ftr-428	157	102	still	still	ADV
ftr-428	157	103	a	a	DET
ftr-428	157	104	reasonable	reasonable	ADJ
ftr-428	157	105	probability	probability	NOUN
ftr-428	157	106	that	that	SCONJ
ftr-428	157	107	the	the	DET
ftr-428	157	108	estate	estate	NOUN
ftr-428	157	109	will	will	AUX
ftr-428	157	110	actually	actually	ADV
ftr-428	157	111	acquire	acquire	VERB
ftr-428	157	112	possession	possession	NOUN
ftr-428	157	113	of	of	ADP
ftr-428	157	114	at	at	ADV
ftr-428	157	115	least	least	ADJ
ftr-428	157	116	some	some	PRON
ftr-428	157	117	substantial	substantial	ADJ
ftr-428	157	118	portion	portion	NOUN
ftr-428	157	119	of	of	ADP
ftr-428	157	120	the	the	DET
ftr-428	157	121	property	property	NOUN
ftr-428	157	122	in	in	ADP
ftr-428	157	123	question.24	question.24	NOUN
ftr-428	157	124	similarly	similarly	ADV
ftr-428	157	125	,	,	PUNCT
ftr-428	157	126	the	the	DET
ftr-428	157	127	court	court	NOUN
ftr-428	157	128	in	in	ADP
ftr-428	157	129	hill	hill	PROPN
ftr-428	157	130	's	's	PART
ftr-428	157	131	estate	estate	NOUN
ftr-428	157	132	held	hold	VERB
ftr-428	157	133	includable	includable	ADJ
ftr-428	157	134	a	a	DET
ftr-428	157	135	decedent	decedent	NOUN
ftr-428	157	136	's	's	PART
ftr-428	157	137	reversionary	reversionary	ADJ
ftr-428	157	138	interest	interest	NOUN
ftr-428	157	139	that	that	PRON
ftr-428	157	140	was	be	AUX
ftr-428	157	141	contingent	contingent	ADJ
ftr-428	157	142	on	on	ADP
ftr-428	157	143	the	the	DET
ftr-428	157	144	trustee	trustee	NOUN
ftr-428	157	145	's	's	PART
ftr-428	157	146	determination	determination	NOUN
ftr-428	157	147	that	that	SCONJ
ftr-428	157	148	some	some	DET
ftr-428	157	149	part	part	NOUN
ftr-428	157	150	of	of	ADP
ftr-428	157	151	the	the	DET
ftr-428	157	152	trust	trust	NOUN
ftr-428	157	153	corpus	corpus	NOUN
ftr-428	157	154	was	be	AUX
ftr-428	157	155	not	not	PART
ftr-428	157	156	needed	need	VERB
ftr-428	157	157	for	for	ADP
ftr-428	157	158	trust	trust	NOUN
ftr-428	157	159	administration	administration	NOUN
ftr-428	157	160	on	on	ADP
ftr-428	157	161	the	the	DET
ftr-428	157	162	death	death	NOUN
ftr-428	157	163	of	of	ADP
ftr-428	157	164	either	either	CCONJ
ftr-428	157	165	the	the	DET
ftr-428	157	166	decedent	decedent	NOUN
ftr-428	157	167	's	's	PART
ftr-428	157	168	wife	wife	NOUN
ftr-428	157	169	or	or	CCONJ
ftr-428	157	170	the	the	DET
ftr-428	157	171	decedent	decedent	NOUN
ftr-428	157	172	's	's	PART
ftr-428	157	173	daughter.25	daughter.25	NOUN
ftr-428	157	174	although	although	SCONJ
ftr-428	157	175	the	the	DET
ftr-428	157	176	court	court	NOUN
ftr-428	157	177	explained	explain	VERB
ftr-428	157	178	that	that	SCONJ
ftr-428	157	179	"	"	PUNCT
ftr-428	157	180	[	[	X
ftr-428	157	181	t]he	t]he	ADJ
ftr-428	157	182	amount	amount	NOUN
ftr-428	157	183	of	of	ADP
ftr-428	157	184	corpus	corpus	NOUN
ftr-428	157	185	returnable	returnable	ADJ
ftr-428	157	186	to	to	ADP
ftr-428	157	187	the	the	DET
ftr-428	157	188	decedent	decedent	NOUN
ftr-428	157	189	's	's	PART
ftr-428	157	190	estate	estate	NOUN
ftr-428	157	191	under	under	ADP
ftr-428	157	192	these	these	DET
ftr-428	157	193	provisions	provision	NOUN
ftr-428	157	194	of	of	ADP
ftr-428	157	195	the	the	DET
ftr-428	157	196	trust	trust	NOUN
ftr-428	157	197	is	be	AUX
ftr-428	157	198	somewhat	somewhat	ADV
ftr-428	157	199	speculative	speculative	ADJ
ftr-428	157	200	and	and	CCONJ
ftr-428	157	201	admits	admit	VERB
ftr-428	157	202	of	of	ADP
ftr-428	157	203	no	no	DET
ftr-428	157	204	accurate	accurate	ADJ
ftr-428	157	205	determination	determination	NOUN
ftr-428	157	206	,	,	PUNCT
ftr-428	157	207	.	.	PUNCT
ftr-428	157	208	.	.	PUNCT
ftr-428	158	1	.	.	PUNCT
ftr-428	159	1	we	we	PRON
ftr-428	159	2	can	can	AUX
ftr-428	159	3	not	not	PART
ftr-428	159	4	doubt	doubt	VERB
ftr-428	159	5	that	that	SCONJ
ftr-428	159	6	the	the	DET
ftr-428	159	7	right	right	NOUN
ftr-428	159	8	had	have	VERB
ftr-428	159	9	value	value	NOUN
ftr-428	159	10	at	at	ADP
ftr-428	159	11	the	the	DET
ftr-428	159	12	date	date	NOUN
ftr-428	159	13	of	of	ADP
ftr-428	159	14	the	the	DET
ftr-428	159	15	settlor	settlor	NOUN
ftr-428	159	16	's	's	PART
ftr-428	159	17	death	death	NOUN
ftr-428	159	18	.	.	PUNCT
ftr-428	160	1	,	,	PUNCT
ftr-428	160	2	26	26	NUM
ftr-428	160	3	whether	whether	SCONJ
ftr-428	160	4	contingent	contingent	ADJ
ftr-428	160	5	or	or	CCONJ
ftr-428	160	6	vested	vest	VERB
ftr-428	160	7	,	,	PUNCT
ftr-428	160	8	inclusion	inclusion	NOUN
ftr-428	160	9	of	of	ADP
ftr-428	160	10	an	an	DET
ftr-428	160	11	interest	interest	NOUN
ftr-428	160	12	under	under	ADP
ftr-428	160	13	section	section	NOUN
ftr-428	160	14	2033	2033	NUM
ftr-428	160	15	depends	depend	VERB
ftr-428	160	16	on	on	ADP
ftr-428	160	17	whether	whether	SCONJ
ftr-428	160	18	the	the	DET
ftr-428	160	19	interest	interest	NOUN
ftr-428	160	20	is	be	AUX
ftr-428	160	21	transferable	transferable	ADJ
ftr-428	160	22	under	under	ADP
ftr-428	160	23	local	local	ADJ
ftr-428	160	24	law	law	NOUN
ftr-428	160	25	.	.	PUNCT
ftr-428	161	1	although	although	SCONJ
ftr-428	161	2	most	most	ADJ
ftr-428	161	3	states	state	NOUN
ftr-428	161	4	allow	allow	VERB
ftr-428	161	5	for	for	ADP
ftr-428	161	6	the	the	DET
ftr-428	161	7	alienation	alienation	NOUN
ftr-428	161	8	of	of	ADP
ftr-428	161	9	contingent	contingent	NOUN
ftr-428	161	10	interests,27	interests,27	NUM
ftr-428	161	11	in	in	ADP
ftr-428	161	12	a	a	DET
ftr-428	161	13	minority	minority	NOUN
ftr-428	161	14	of	of	ADP
ftr-428	161	15	states	state	NOUN
ftr-428	161	16	,	,	PUNCT
ftr-428	161	17	only	only	ADV
ftr-428	161	18	vested	vested	ADJ
ftr-428	161	19	interests	interest	NOUN
ftr-428	161	20	are	be	AUX
ftr-428	161	21	includable	includable	ADJ
ftr-428	161	22	in	in	ADP
ftr-428	161	23	the	the	DET
ftr-428	161	24	decedent	decedent	NOUN
ftr-428	161	25	's	's	PART
ftr-428	161	26	estate	estate	NOUN
ftr-428	161	27	.	.	PUNCT
ftr-428	162	1	for	for	ADP
ftr-428	162	2	example	example	NOUN
ftr-428	162	3	,	,	PUNCT
ftr-428	162	4	in	in	ADP
ftr-428	162	5	a	a	DET
ftr-428	162	6	case	case	NOUN
ftr-428	162	7	involving	involve	VERB
ftr-428	162	8	the	the	DET
ftr-428	162	9	grandchild	grandchild	ADJ
ftr-428	162	10	exception	exception	NOUN
ftr-428	162	11	to	to	ADP
ftr-428	162	12	the	the	DET
ftr-428	162	13	1986	1986	NUM
ftr-428	162	14	generationskipping	generationskipping	NOUN
ftr-428	162	15	transfer	transfer	NOUN
ftr-428	162	16	tax	tax	NOUN
ftr-428	162	17	legislation	legislation	NOUN
ftr-428	162	18	,	,	PUNCT
ftr-428	162	19	the	the	DET
ftr-428	162	20	court	court	NOUN
ftr-428	162	21	needed	need	VERB
ftr-428	162	22	to	to	PART
ftr-428	162	23	determine	determine	VERB
ftr-428	162	24	whether	whether	SCONJ
ftr-428	162	25	the	the	DET
ftr-428	162	26	21	21	NUM
ftr-428	162	27	.	.	PUNCT
ftr-428	163	1	see	see	VERB
ftr-428	163	2	,	,	PUNCT
ftr-428	163	3	e.g.	e.g.	ADV
ftr-428	163	4	,	,	PUNCT
ftr-428	163	5	rev	rev	PROPN
ftr-428	163	6	.	.	PROPN
ftr-428	164	1	rul	rul	PROPN
ftr-428	164	2	.	.	PUNCT
ftr-428	165	1	75	75	NUM
ftr-428	165	2	-	-	SYM
ftr-428	165	3	145	145	NUM
ftr-428	165	4	,	,	PUNCT
ftr-428	165	5	1975	1975	NUM
ftr-428	165	6	-	-	SYM
ftr-428	165	7	1	1	NUM
ftr-428	165	8	c.b	c.b	PROPN
ftr-428	165	9	.	.	PROPN
ftr-428	165	10	298	298	NUM
ftr-428	165	11	.	.	PUNCT
ftr-428	166	1	while	while	SCONJ
ftr-428	166	2	interests	interest	NOUN
ftr-428	166	3	extinguished	extinguish	VERB
ftr-428	166	4	at	at	ADP
ftr-428	166	5	death	death	NOUN
ftr-428	166	6	are	be	AUX
ftr-428	166	7	not	not	PART
ftr-428	166	8	included	include	VERB
ftr-428	166	9	in	in	ADP
ftr-428	166	10	decedent	decedent	NOUN
ftr-428	166	11	's	's	PART
ftr-428	166	12	estate	estate	NOUN
ftr-428	166	13	,	,	PUNCT
ftr-428	167	1	those	those	PRON
ftr-428	167	2	extinguished	extinguish	VERB
ftr-428	167	3	by	by	ADP
ftr-428	167	4	will	will	AUX
ftr-428	167	5	are	be	AUX
ftr-428	167	6	includable	includable	ADJ
ftr-428	167	7	.	.	PUNCT
ftr-428	168	1	see	see	VERB
ftr-428	168	2	,	,	PUNCT
ftr-428	168	3	e.g.	e.g.	ADV
ftr-428	168	4	,	,	PUNCT
ftr-428	168	5	regs	reg	NOUN
ftr-428	168	6	.	.	PUNCT
ftr-428	169	1	§	§	PROPN
ftr-428	169	2	20.2033	20.2033	NUM
ftr-428	169	3	-	-	SYM
ftr-428	169	4	1(b	1(b	NUM
ftr-428	169	5	)	)	PUNCT
ftr-428	169	6	.	.	PUNCT
ftr-428	170	1	(	(	PUNCT
ftr-428	170	2	"	"	PUNCT
ftr-428	170	3	notes	note	NOUN
ftr-428	170	4	or	or	CCONJ
ftr-428	170	5	other	other	ADJ
ftr-428	170	6	claims	claim	NOUN
ftr-428	170	7	held	hold	VERB
ftr-428	170	8	by	by	ADP
ftr-428	170	9	the	the	DET
ftr-428	170	10	decedent	decedent	NOUN
ftr-428	170	11	are	be	AUX
ftr-428	170	12	likewise	likewise	ADV
ftr-428	170	13	included	include	VERB
ftr-428	170	14	even	even	ADV
ftr-428	170	15	though	though	SCONJ
ftr-428	170	16	they	they	PRON
ftr-428	170	17	are	be	AUX
ftr-428	170	18	cancelled	cancel	VERB
ftr-428	170	19	by	by	ADP
ftr-428	170	20	the	the	DET
ftr-428	170	21	decedent	decedent	NOUN
ftr-428	170	22	's	's	PART
ftr-428	170	23	will	will	NOUN
ftr-428	170	24	.	.	PUNCT
ftr-428	170	25	"	"	PUNCT
ftr-428	170	26	)	)	PUNCT
ftr-428	170	27	.	.	PUNCT
ftr-428	171	1	promissory	promissory	ADJ
ftr-428	171	2	notes	note	NOUN
ftr-428	171	3	extinguished	extinguish	VERB
ftr-428	171	4	by	by	ADP
ftr-428	171	5	decedent	decedent	PROPN
ftr-428	171	6	's	's	PART
ftr-428	171	7	death	death	NOUN
ftr-428	171	8	will	will	AUX
ftr-428	171	9	be	be	AUX
ftr-428	171	10	included	include	VERB
ftr-428	171	11	in	in	ADP
ftr-428	171	12	decedent	decedent	NOUN
ftr-428	171	13	's	's	PART
ftr-428	171	14	estate	estate	NOUN
ftr-428	171	15	unless	unless	SCONJ
ftr-428	171	16	they	they	PRON
ftr-428	171	17	were	be	AUX
ftr-428	171	18	calculated	calculate	VERB
ftr-428	171	19	as	as	ADP
ftr-428	171	20	part	part	NOUN
ftr-428	171	21	of	of	ADP
ftr-428	171	22	the	the	DET
ftr-428	171	23	bargained	bargain	VERB
ftr-428	171	24	for	for	ADP
ftr-428	171	25	consideration	consideration	NOUN
ftr-428	171	26	given	give	VERB
ftr-428	171	27	for	for	ADP
ftr-428	171	28	the	the	DET
ftr-428	171	29	notes	note	NOUN
ftr-428	171	30	.	.	PUNCT
ftr-428	172	1	estate	estate	NOUN
ftr-428	172	2	of	of	ADP
ftr-428	172	3	moss	moss	PROPN
ftr-428	172	4	v.	v.	PROPN
ftr-428	172	5	commissioner	commissioner	PROPN
ftr-428	172	6	,	,	PUNCT
ftr-428	172	7	74	74	NUM
ftr-428	172	8	t.c	t.c	PROPN
ftr-428	172	9	.	.	PROPN
ftr-428	172	10	1239	1239	NUM
ftr-428	172	11	(	(	PUNCT
ftr-428	172	12	1980	1980	NUM
ftr-428	172	13	)	)	PUNCT
ftr-428	172	14	,	,	PUNCT
ftr-428	172	15	acq	acq	PROPN
ftr-428	172	16	.	.	PUNCT
ftr-428	173	1	in	in	ADP
ftr-428	173	2	result	result	NOUN
ftr-428	173	3	in	in	ADP
ftr-428	173	4	part	part	NOUN
ftr-428	173	5	,	,	PUNCT
ftr-428	173	6	1981	1981	NUM
ftr-428	173	7	-	-	SYM
ftr-428	173	8	2	2	NUM
ftr-428	173	9	c.b	c.b	PROPN
ftr-428	173	10	.	.	PROPN
ftr-428	173	11	2	2	NUM
ftr-428	173	12	.	.	NUM
ftr-428	173	13	22	22	NUM
ftr-428	173	14	.	.	PUNCT
ftr-428	173	15	regs	regs	PROPN
ftr-428	173	16	.	.	PUNCT
ftr-428	174	1	§	§	PROPN
ftr-428	174	2	20.2033	20.2033	PROPN
ftr-428	174	3	-	-	SYM
ftr-428	174	4	1(a	1(a	NUM
ftr-428	174	5	)	)	PUNCT
ftr-428	174	6	.	.	PUNCT
ftr-428	175	1	23	23	NUM
ftr-428	175	2	.	.	PUNCT
ftr-428	176	1	see	see	VERB
ftr-428	176	2	rev	rev	PROPN
ftr-428	176	3	.	.	PROPN
ftr-428	176	4	rul	rul	PROPN
ftr-428	176	5	.	.	PUNCT
ftr-428	177	1	67	67	NUM
ftr-428	177	2	-	-	SYM
ftr-428	177	3	370	370	NUM
ftr-428	177	4	,	,	PUNCT
ftr-428	177	5	1967	1967	NUM
ftr-428	177	6	-	-	SYM
ftr-428	177	7	2	2	NUM
ftr-428	177	8	c.b	c.b	PROPN
ftr-428	177	9	.	.	PROPN
ftr-428	177	10	324	324	NUM
ftr-428	177	11	.	.	X
ftr-428	178	1	24	24	NUM
ftr-428	178	2	.	.	PUNCT
ftr-428	179	1	i	i	PRON
ftr-428	179	2	d.	d.	PROPN
ftr-428	179	3	25	25	NUM
ftr-428	179	4	.	.	PUNCT
ftr-428	180	1	in	in	ADP
ftr-428	180	2	re	re	PROPN
ftr-428	180	3	hill	hill	PROPN
ftr-428	180	4	's	's	PART
ftr-428	180	5	estate	estate	PROPN
ftr-428	180	6	v.	v.	PROPN
ftr-428	180	7	commissioner	commissioner	NOUN
ftr-428	180	8	,	,	PUNCT
ftr-428	180	9	193	193	NUM
ftr-428	180	10	f.2d	f.2d	NOUN
ftr-428	180	11	724	724	NUM
ftr-428	180	12	(	(	PUNCT
ftr-428	180	13	2d	2d	NUM
ftr-428	180	14	cir	cir	NOUN
ftr-428	180	15	.	.	PROPN
ftr-428	180	16	1952	1952	NUM
ftr-428	180	17	)	)	PUNCT
ftr-428	180	18	,	,	PUNCT
ftr-428	180	19	acq	acq	PROPN
ftr-428	180	20	.	.	PROPN
ftr-428	180	21	,	,	PUNCT
ftr-428	180	22	195	195	NUM
ftr-428	180	23	1	1	NUM
ftr-428	180	24	-	-	SYM
ftr-428	180	25	1	1	NUM
ftr-428	180	26	c.b	c.b	PROPN
ftr-428	180	27	.	.	PROPN
ftr-428	180	28	1	1	NUM
ftr-428	180	29	.	.	NUM
ftr-428	180	30	26	26	NUM
ftr-428	180	31	.	.	PUNCT
ftr-428	181	1	hill	hill	PROPN
ftr-428	181	2	's	's	PART
ftr-428	181	3	estate	estate	NOUN
ftr-428	181	4	,	,	PUNCT
ftr-428	181	5	193	193	NUM
ftr-428	181	6	f.2d	f.2d	NOUN
ftr-428	181	7	at	at	ADP
ftr-428	181	8	728	728	NUM
ftr-428	181	9	.	.	PUNCT
ftr-428	181	10	27	27	NUM
ftr-428	181	11	.	.	PUNCT
ftr-428	182	1	see	see	VERB
ftr-428	182	2	,	,	PUNCT
ftr-428	182	3	restatement	restatement	NOUN
ftr-428	182	4	of	of	ADP
ftr-428	182	5	property	property	NOUN
ftr-428	182	6	,	,	PUNCT
ftr-428	182	7	§	§	PROPN
ftr-428	182	8	162	162	NUM
ftr-428	182	9	(	(	PUNCT
ftr-428	182	10	1936	1936	NUM
ftr-428	182	11	)	)	PUNCT
ftr-428	182	12	.	.	PUNCT
ftr-428	183	1	[	[	X
ftr-428	183	2	vol	vol	NOUN
ftr-428	183	3	5:2	5:2	NUM
ftr-428	183	4	contingencies	contingency	NOUN
ftr-428	183	5	and	and	CCONJ
ftr-428	183	6	the	the	DET
ftr-428	183	7	estate	estate	NOUN
ftr-428	183	8	tax	tax	NOUN
ftr-428	183	9	assets	asset	NOUN
ftr-428	183	10	of	of	ADP
ftr-428	183	11	the	the	DET
ftr-428	183	12	trust	trust	NOUN
ftr-428	183	13	would	would	AUX
ftr-428	183	14	be	be	AUX
ftr-428	183	15	in	in	ADP
ftr-428	183	16	the	the	DET
ftr-428	183	17	grandchild	grandchild	NOUN
ftr-428	183	18	's	's	PART
ftr-428	183	19	estate	estate	NOUN
ftr-428	183	20	should	should	AUX
ftr-428	183	21	he	he	PRON
ftr-428	183	22	die	die	VERB
ftr-428	183	23	before	before	ADP
ftr-428	183	24	the	the	DET
ftr-428	183	25	trust	trust	NOUN
ftr-428	183	26	's	's	PART
ftr-428	183	27	termination	termination	NOUN
ftr-428	183	28	.	.	PUNCT
ftr-428	184	1	in	in	ADP
ftr-428	184	2	focusing	focus	VERB
ftr-428	184	3	its	its	PRON
ftr-428	184	4	examination	examination	NOUN
ftr-428	184	5	on	on	ADP
ftr-428	184	6	section	section	NOUN
ftr-428	184	7	2033	2033	NUM
ftr-428	184	8	,	,	PUNCT
ftr-428	184	9	the	the	DET
ftr-428	184	10	court	court	NOUN
ftr-428	184	11	stated	state	VERB
ftr-428	184	12	:	:	PUNCT
ftr-428	184	13	"	"	PUNCT
ftr-428	184	14	generally	generally	ADV
ftr-428	184	15	,	,	PUNCT
ftr-428	184	16	if	if	SCONJ
ftr-428	184	17	interests	interest	NOUN
ftr-428	184	18	are	be	AUX
ftr-428	184	19	contingent	contingent	ADJ
ftr-428	184	20	,	,	PUNCT
ftr-428	184	21	they	they	PRON
ftr-428	184	22	are	be	AUX
ftr-428	184	23	not	not	PART
ftr-428	184	24	includable	includable	ADJ
ftr-428	184	25	in	in	ADP
ftr-428	184	26	the	the	DET
ftr-428	184	27	decedent	decedent	NOUN
ftr-428	184	28	's	's	PART
ftr-428	184	29	gross	gross	ADJ
ftr-428	184	30	estate	estate	NOUN
ftr-428	184	31	,	,	PUNCT
ftr-428	184	32	whereas	whereas	SCONJ
ftr-428	184	33	,	,	PUNCT
ftr-428	184	34	if	if	SCONJ
ftr-428	184	35	the	the	DET
ftr-428	184	36	interests	interest	NOUN
ftr-428	184	37	are	be	AUX
ftr-428	184	38	vested	vest	VERB
ftr-428	184	39	,	,	PUNCT
ftr-428	184	40	then	then	ADV
ftr-428	184	41	they	they	PRON
ftr-428	184	42	are	be	AUX
ftr-428	184	43	includable	includable	ADJ
ftr-428	184	44	in	in	ADP
ftr-428	184	45	the	the	DET
ftr-428	184	46	gross	gross	ADJ
ftr-428	184	47	estate	estate	NOUN
ftr-428	184	48	under	under	ADP
ftr-428	184	49	section	section	NOUN
ftr-428	184	50	2033."28	2033."28	NUM
ftr-428	184	51	because	because	SCONJ
ftr-428	184	52	of	of	ADP
ftr-428	184	53	michigan	michigan	PROPN
ftr-428	184	54	's	's	PART
ftr-428	184	55	preference	preference	NOUN
ftr-428	184	56	for	for	ADP
ftr-428	184	57	early	early	ADJ
ftr-428	184	58	vesting	vest	VERB
ftr-428	184	59	,	,	PUNCT
ftr-428	184	60	the	the	DET
ftr-428	184	61	court	court	NOUN
ftr-428	184	62	found	find	VERB
ftr-428	184	63	that	that	SCONJ
ftr-428	184	64	the	the	DET
ftr-428	184	65	interest	interest	NOUN
ftr-428	184	66	in	in	ADP
ftr-428	184	67	question	question	NOUN
ftr-428	184	68	would	would	AUX
ftr-428	184	69	have	have	AUX
ftr-428	184	70	vested	vest	VERB
ftr-428	184	71	in	in	ADP
ftr-428	184	72	the	the	DET
ftr-428	184	73	grandchild	grandchild	NOUN
ftr-428	184	74	and	and	CCONJ
ftr-428	184	75	thus	thus	ADV
ftr-428	184	76	fell	fall	VERB
ftr-428	184	77	within	within	ADP
ftr-428	184	78	the	the	DET
ftr-428	184	79	statutory	statutory	ADJ
ftr-428	184	80	language.29	language.29	PROPN
ftr-428	184	81	sometimes	sometimes	ADV
ftr-428	184	82	,	,	PUNCT
ftr-428	184	83	under	under	ADP
ftr-428	184	84	state	state	NOUN
ftr-428	184	85	law	law	NOUN
ftr-428	184	86	a	a	DET
ftr-428	184	87	contingent	contingent	ADJ
ftr-428	184	88	interest	interest	NOUN
ftr-428	184	89	does	do	AUX
ftr-428	184	90	not	not	PART
ftr-428	184	91	make	make	VERB
ftr-428	184	92	the	the	DET
ftr-428	184	93	owner	owner	NOUN
ftr-428	184	94	a	a	DET
ftr-428	184	95	beneficial	beneficial	ADJ
ftr-428	184	96	owner	owner	NOUN
ftr-428	184	97	.	.	PUNCT
ftr-428	185	1	since	since	SCONJ
ftr-428	185	2	the	the	DET
ftr-428	185	3	statute	statute	NOUN
ftr-428	185	4	and	and	CCONJ
ftr-428	185	5	regulations	regulation	NOUN
ftr-428	185	6	require	require	VERB
ftr-428	185	7	that	that	SCONJ
ftr-428	185	8	decedent	decedent	NOUN
ftr-428	185	9	"	"	PUNCT
ftr-428	185	10	beneficially	beneficially	ADV
ftr-428	185	11	"	"	PUNCT
ftr-428	185	12	own	own	VERB
ftr-428	185	13	the	the	DET
ftr-428	185	14	property	property	NOUN
ftr-428	185	15	for	for	ADP
ftr-428	185	16	section	section	NOUN
ftr-428	185	17	2033	2033	NUM
ftr-428	185	18	to	to	PART
ftr-428	185	19	apply,30	apply,30	VERB
ftr-428	185	20	in	in	ADP
ftr-428	185	21	those	those	DET
ftr-428	185	22	instances	instance	NOUN
ftr-428	185	23	,	,	PUNCT
ftr-428	185	24	property	property	NOUN
ftr-428	185	25	over	over	ADP
ftr-428	185	26	which	which	DET
ftr-428	185	27	decedent	decedent	NOUN
ftr-428	185	28	has	have	VERB
ftr-428	185	29	a	a	DET
ftr-428	185	30	contingent	contingent	ADJ
ftr-428	185	31	interest	interest	NOUN
ftr-428	185	32	will	will	AUX
ftr-428	185	33	not	not	PART
ftr-428	185	34	be	be	AUX
ftr-428	185	35	included	include	VERB
ftr-428	185	36	under	under	ADP
ftr-428	185	37	that	that	DET
ftr-428	185	38	section	section	NOUN
ftr-428	185	39	.	.	PUNCT
ftr-428	186	1	for	for	ADP
ftr-428	186	2	example	example	NOUN
ftr-428	186	3	,	,	PUNCT
ftr-428	186	4	although	although	SCONJ
ftr-428	186	5	the	the	DET
ftr-428	186	6	court	court	NOUN
ftr-428	186	7	in	in	ADP
ftr-428	186	8	arrington	arrington	PROPN
ftr-428	186	9	v.	v.	PROPN
ftr-428	186	10	united	united	PROPN
ftr-428	186	11	states3	states3	PROPN
ftr-428	186	12	"	"	PUNCT
ftr-428	186	13	held	hold	VERB
ftr-428	186	14	for	for	ADP
ftr-428	186	15	the	the	DET
ftr-428	186	16	government	government	NOUN
ftr-428	186	17	,	,	PUNCT
ftr-428	186	18	the	the	DET
ftr-428	186	19	issue	issue	NOUN
ftr-428	186	20	was	be	AUX
ftr-428	186	21	still	still	ADV
ftr-428	186	22	whether	whether	SCONJ
ftr-428	186	23	the	the	DET
ftr-428	186	24	interest	interest	NOUN
ftr-428	186	25	was	be	AUX
ftr-428	186	26	vested	vested	ADJ
ftr-428	186	27	or	or	CCONJ
ftr-428	186	28	contingent	contingent	NOUN
ftr-428	186	29	,	,	PUNCT
ftr-428	186	30	the	the	DET
ftr-428	186	31	answer	answer	NOUN
ftr-428	186	32	to	to	PART
ftr-428	186	33	which	which	DET
ftr-428	186	34	question	question	NOUN
ftr-428	186	35	determined	determine	VERB
ftr-428	186	36	beneficial	beneficial	ADJ
ftr-428	186	37	ownership	ownership	NOUN
ftr-428	186	38	and	and	CCONJ
ftr-428	186	39	,	,	PUNCT
ftr-428	186	40	consequently	consequently	ADV
ftr-428	186	41	,	,	PUNCT
ftr-428	186	42	estate	estate	NOUN
ftr-428	186	43	taxation.3	taxation.3	PROPN
ftr-428	186	44	2	2	NUM
ftr-428	186	45	specifically	specifically	ADV
ftr-428	186	46	enumerated	enumerate	VERB
ftr-428	186	47	in	in	ADP
ftr-428	186	48	the	the	DET
ftr-428	186	49	regulations	regulation	NOUN
ftr-428	186	50	under	under	ADP
ftr-428	186	51	section	section	NOUN
ftr-428	186	52	2033	2033	NUM
ftr-428	186	53	are	be	AUX
ftr-428	186	54	claims	claim	NOUN
ftr-428	186	55	decedent	decedent	NOUN
ftr-428	186	56	held	hold	VERB
ftr-428	186	57	at	at	ADP
ftr-428	186	58	his	his	PRON
ftr-428	186	59	death	death	NOUN
ftr-428	186	60	,	,	PUNCT
ftr-428	186	61	whether	whether	SCONJ
ftr-428	186	62	or	or	CCONJ
ftr-428	186	63	not	not	PART
ftr-428	186	64	cancelled	cancel	VERB
ftr-428	186	65	by	by	ADP
ftr-428	186	66	his	his	PRON
ftr-428	186	67	will.13	will.13	NOUN
ftr-428	186	68	likewise	likewise	ADV
ftr-428	186	69	,	,	PUNCT
ftr-428	186	70	the	the	DET
ftr-428	186	71	irs	irs	PROPN
ftr-428	186	72	has	have	AUX
ftr-428	186	73	maintained	maintain	VERB
ftr-428	186	74	that	that	PRON
ftr-428	186	75	possible	possible	ADJ
ftr-428	186	76	claims	claim	NOUN
ftr-428	186	77	from	from	ADP
ftr-428	186	78	potential	potential	ADJ
ftr-428	186	79	wrongful	wrongful	ADJ
ftr-428	186	80	death	death	NOUN
ftr-428	186	81	actions	action	NOUN
ftr-428	186	82	that	that	PRON
ftr-428	186	83	relate	relate	VERB
ftr-428	186	84	to	to	ADP
ftr-428	186	85	the	the	DET
ftr-428	186	86	decedent	decedent	NOUN
ftr-428	186	87	's	's	PART
ftr-428	186	88	pain	pain	NOUN
ftr-428	186	89	and	and	CCONJ
ftr-428	186	90	suffering	suffering	NOUN
ftr-428	186	91	are	be	AUX
ftr-428	186	92	includable	includable	ADJ
ftr-428	186	93	in	in	ADP
ftr-428	186	94	decedent	decedent	NOUN
ftr-428	186	95	's	's	PART
ftr-428	186	96	gross	gross	ADJ
ftr-428	186	97	estate.34	estate.34	NOUN
ftr-428	186	98	property	property	NOUN
ftr-428	186	99	subject	subject	NOUN
ftr-428	186	100	to	to	ADP
ftr-428	186	101	section	section	NOUN
ftr-428	186	102	2033	2033	NUM
ftr-428	186	103	includes	include	VERB
ftr-428	186	104	the	the	DET
ftr-428	186	105	right	right	NOUN
ftr-428	186	106	to	to	ADP
ftr-428	186	107	future	future	ADJ
ftr-428	186	108	property	property	NOUN
ftr-428	186	109	and	and	CCONJ
ftr-428	186	110	as	as	SCONJ
ftr-428	186	111	such	such	ADJ
ftr-428	186	112	includes	include	VERB
ftr-428	186	113	contingent	contingent	NOUN
ftr-428	186	114	fees	fee	NOUN
ftr-428	186	115	35	35	NUM
ftr-428	186	116	28	28	NUM
ftr-428	186	117	.	.	PUNCT
ftr-428	187	1	comerica	comerica	PROPN
ftr-428	187	2	bank	bank	PROPN
ftr-428	187	3	v.	v.	PROPN
ftr-428	187	4	united	united	PROPN
ftr-428	187	5	states	states	PROPN
ftr-428	187	6	,	,	PUNCT
ftr-428	187	7	93	93	NUM
ftr-428	187	8	f.3d	f.3d	NUM
ftr-428	187	9	225	225	NUM
ftr-428	187	10	,	,	PUNCT
ftr-428	187	11	228	228	NUM
ftr-428	187	12	(	(	PUNCT
ftr-428	187	13	6th	6th	ADJ
ftr-428	187	14	cir	cir	NOUN
ftr-428	187	15	.	.	PUNCT
ftr-428	187	16	1996	1996	NUM
ftr-428	187	17	)	)	PUNCT
ftr-428	187	18	.	.	PUNCT
ftr-428	188	1	29	29	NUM
ftr-428	188	2	.	.	PUNCT
ftr-428	189	1	i	i	PRON
ftr-428	189	2	d.	d.	PROPN
ftr-428	189	3	at	at	ADP
ftr-428	189	4	229	229	NUM
ftr-428	189	5	.	.	PUNCT
ftr-428	189	6	30	30	NUM
ftr-428	189	7	.	.	PUNCT
ftr-428	190	1	see	see	VERB
ftr-428	190	2	regs	reg	NOUN
ftr-428	190	3	.	.	PUNCT
ftr-428	191	1	§	§	PROPN
ftr-428	191	2	20.2033	20.2033	PROPN
ftr-428	191	3	-	-	SYM
ftr-428	191	4	1(a	1(a	NUM
ftr-428	191	5	)	)	PUNCT
ftr-428	191	6	.	.	PUNCT
ftr-428	192	1	31	31	NUM
ftr-428	192	2	.	.	X
ftr-428	193	1	34	34	NUM
ftr-428	193	2	fed	fed	PROPN
ftr-428	193	3	.	.	PUNCT
ftr-428	194	1	cl	cl	NOUN
ftr-428	194	2	.	.	PUNCT
ftr-428	195	1	144	144	NUM
ftr-428	195	2	(	(	PUNCT
ftr-428	195	3	1995	1995	NUM
ftr-428	195	4	)	)	PUNCT
ftr-428	195	5	,	,	PUNCT
ftr-428	195	6	aff'd	aff'd	NOUN
ftr-428	195	7	,	,	PUNCT
ftr-428	195	8	108	108	NUM
ftr-428	195	9	f.3d	f.3d	NUM
ftr-428	195	10	1393	1393	NUM
ftr-428	195	11	(	(	PUNCT
ftr-428	195	12	fed	fed	PROPN
ftr-428	195	13	.	.	PUNCT
ftr-428	195	14	cir	cir	PROPN
ftr-428	195	15	.	.	PUNCT
ftr-428	195	16	1997	1997	NUM
ftr-428	195	17	)	)	PUNCT
ftr-428	195	18	.	.	PUNCT
ftr-428	196	1	32	32	NUM
ftr-428	196	2	.	.	X
ftr-428	196	3	arrington	arrington	PROPN
ftr-428	196	4	,	,	PUNCT
ftr-428	196	5	34	34	NUM
ftr-428	196	6	fed	fed	PROPN
ftr-428	196	7	.	.	PUNCT
ftr-428	197	1	cl	cl	NOUN
ftr-428	197	2	.	.	PUNCT
ftr-428	198	1	at	at	ADP
ftr-428	198	2	147	147	NUM
ftr-428	198	3	-	-	SYM
ftr-428	198	4	48	48	NUM
ftr-428	198	5	.	.	PUNCT
ftr-428	198	6	33	33	NUM
ftr-428	198	7	.	.	PUNCT
ftr-428	198	8	regs	regs	PROPN
ftr-428	198	9	.	.	PUNCT
ftr-428	199	1	§	§	PROPN
ftr-428	199	2	20.2033	20.2033	NUM
ftr-428	199	3	-	-	SYM
ftr-428	199	4	1(b	1(b	NUM
ftr-428	199	5	)	)	PUNCT
ftr-428	199	6	.	.	PUNCT
ftr-428	200	1	34	34	NUM
ftr-428	200	2	.	.	PUNCT
ftr-428	201	1	rev	rev	PROPN
ftr-428	201	2	.	.	PUNCT
ftr-428	202	1	rul	rul	PROPN
ftr-428	202	2	.	.	PUNCT
ftr-428	203	1	75	75	NUM
ftr-428	203	2	-	-	SYM
ftr-428	203	3	127	127	NUM
ftr-428	203	4	,	,	PUNCT
ftr-428	203	5	1975	1975	NUM
ftr-428	203	6	-	-	SYM
ftr-428	203	7	1	1	NUM
ftr-428	203	8	c.b	c.b	PROPN
ftr-428	203	9	.	.	PROPN
ftr-428	203	10	296	296	NUM
ftr-428	203	11	(	(	PUNCT
ftr-428	203	12	finding	find	VERB
ftr-428	203	13	that	that	SCONJ
ftr-428	203	14	damages	damage	NOUN
ftr-428	203	15	under	under	ADP
ftr-428	203	16	any	any	DET
ftr-428	203	17	state	state	NOUN
ftr-428	203	18	with	with	ADP
ftr-428	203	19	a	a	DET
ftr-428	203	20	"	"	PUNCT
ftr-428	203	21	survival	survival	NOUN
ftr-428	203	22	"	"	PUNCT
ftr-428	203	23	type	type	NOUN
ftr-428	203	24	wrongful	wrongful	ADJ
ftr-428	203	25	death	death	NOUN
ftr-428	203	26	statute	statute	NOUN
ftr-428	203	27	with	with	ADP
ftr-428	203	28	no	no	DET
ftr-428	203	29	recovery	recovery	NOUN
ftr-428	203	30	for	for	ADP
ftr-428	203	31	pain	pain	NOUN
ftr-428	203	32	and	and	CCONJ
ftr-428	203	33	suffering	suffering	NOUN
ftr-428	203	34	are	be	AUX
ftr-428	203	35	not	not	PART
ftr-428	203	36	includable	includable	ADJ
ftr-428	203	37	in	in	ADP
ftr-428	203	38	decedent	decedent	NOUN
ftr-428	203	39	's	's	PART
ftr-428	203	40	estate	estate	NOUN
ftr-428	203	41	but	but	CCONJ
ftr-428	203	42	also	also	ADV
ftr-428	203	43	ruling	rule	VERB
ftr-428	203	44	that	that	SCONJ
ftr-428	203	45	damages	damage	NOUN
ftr-428	203	46	for	for	ADP
ftr-428	203	47	the	the	DET
ftr-428	203	48	decedent	decedent	NOUN
ftr-428	203	49	's	's	PART
ftr-428	203	50	pain	pain	NOUN
ftr-428	203	51	and	and	CCONJ
ftr-428	203	52	suffering	suffering	NOUN
ftr-428	203	53	were	be	AUX
ftr-428	203	54	includable	includable	ADJ
ftr-428	203	55	)	)	PUNCT
ftr-428	203	56	;	;	PUNCT
ftr-428	203	57	rev	rev	PROPN
ftr-428	203	58	.	.	PROPN
ftr-428	204	1	rul	rul	PROPN
ftr-428	204	2	.	.	PUNCT
ftr-428	205	1	69	69	NUM
ftr-428	205	2	-	-	SYM
ftr-428	205	3	8	8	NUM
ftr-428	205	4	,	,	PUNCT
ftr-428	205	5	1969	1969	NUM
ftr-428	205	6	-	-	SYM
ftr-428	205	7	1	1	NUM
ftr-428	205	8	c.b	c.b	PROPN
ftr-428	205	9	.	.	PROPN
ftr-428	205	10	219	219	NUM
ftr-428	205	11	(	(	PUNCT
ftr-428	205	12	ruling	rule	VERB
ftr-428	205	13	damages	damage	NOUN
ftr-428	205	14	for	for	ADP
ftr-428	205	15	pain	pain	NOUN
ftr-428	205	16	and	and	CCONJ
ftr-428	205	17	suffering	suffer	VERB
ftr-428	205	18	under	under	ADP
ftr-428	205	19	the	the	DET
ftr-428	205	20	federal	federal	ADJ
ftr-428	205	21	death	death	NOUN
ftr-428	205	22	on	on	ADP
ftr-428	205	23	the	the	DET
ftr-428	205	24	high	high	ADJ
ftr-428	205	25	seas	seas	PROPN
ftr-428	205	26	act	act	VERB
ftr-428	205	27	are	be	AUX
ftr-428	205	28	includable	includable	ADJ
ftr-428	205	29	in	in	ADP
ftr-428	205	30	decedent	decedent	NOUN
ftr-428	205	31	's	's	PART
ftr-428	205	32	estate	estate	NOUN
ftr-428	205	33	)	)	PUNCT
ftr-428	205	34	.	.	PUNCT
ftr-428	206	1	rights	right	NOUN
ftr-428	206	2	that	that	PRON
ftr-428	206	3	emerge	emerge	VERB
ftr-428	206	4	after	after	ADP
ftr-428	206	5	decedent	decedent	NOUN
ftr-428	206	6	's	's	PART
ftr-428	206	7	death	death	NOUN
ftr-428	206	8	are	be	AUX
ftr-428	206	9	not	not	PART
ftr-428	206	10	includable	includable	ADJ
ftr-428	206	11	in	in	ADP
ftr-428	206	12	decedent	decedent	NOUN
ftr-428	206	13	's	's	PART
ftr-428	206	14	estate	estate	NOUN
ftr-428	206	15	under	under	ADP
ftr-428	206	16	§	§	PROPN
ftr-428	206	17	2033	2033	NUM
ftr-428	206	18	.	.	PUNCT
ftr-428	207	1	see	see	VERB
ftr-428	207	2	connecticut	connecticut	PROPN
ftr-428	207	3	bank	bank	PROPN
ftr-428	207	4	&	&	CCONJ
ftr-428	207	5	trust	trust	PROPN
ftr-428	207	6	co.	co.	PROPN
ftr-428	208	1	v.	v.	PROPN
ftr-428	208	2	united	united	PROPN
ftr-428	208	3	states	states	PROPN
ftr-428	208	4	,	,	PUNCT
ftr-428	208	5	465	465	NUM
ftr-428	208	6	f.	f.	NOUN
ftr-428	208	7	2d	2d	PROPN
ftr-428	208	8	760	760	NUM
ftr-428	208	9	,	,	PUNCT
ftr-428	208	10	763	763	NUM
ftr-428	208	11	(	(	PUNCT
ftr-428	208	12	2d	2d	NUM
ftr-428	208	13	cir	cir	NOUN
ftr-428	208	14	.	.	PROPN
ftr-428	208	15	1972	1972	NUM
ftr-428	208	16	)	)	PUNCT
ftr-428	208	17	.	.	PUNCT
ftr-428	209	1	35	35	NUM
ftr-428	209	2	.	.	PUNCT
ftr-428	209	3	see	see	VERB
ftr-428	209	4	estate	estate	NOUN
ftr-428	209	5	of	of	ADP
ftr-428	209	6	curryv	curryv	ADJ
ftr-428	209	7	.	.	PUNCT
ftr-428	210	1	commissioner	commissioner	NOUN
ftr-428	210	2	,	,	PUNCT
ftr-428	210	3	74	74	NUM
ftr-428	210	4	t.c	t.c	PROPN
ftr-428	210	5	.	.	PROPN
ftr-428	210	6	540,545	540,545	NUM
ftr-428	210	7	-	-	SYM
ftr-428	210	8	47	47	NUM
ftr-428	210	9	(	(	PUNCT
ftr-428	210	10	1980	1980	NUM
ftr-428	210	11	)	)	PUNCT
ftr-428	210	12	acq	acq	PROPN
ftr-428	210	13	.	.	PROPN
ftr-428	210	14	,	,	PUNCT
ftr-428	210	15	1981	1981	NUM
ftr-428	210	16	-	-	SYM
ftr-428	210	17	2	2	NUM
ftr-428	210	18	c.b	c.b	PROPN
ftr-428	210	19	.	.	PROPN
ftr-428	210	20	1	1	NUM
ftr-428	210	21	;	;	PUNCT
ftr-428	210	22	rev	rev	X
ftr-428	210	23	.	.	PROPN
ftr-428	210	24	rul	rul	NOUN
ftr-428	210	25	.	.	PUNCT
ftr-428	211	1	55	55	NUM
ftr-428	211	2	-	-	SYM
ftr-428	211	3	123	123	NUM
ftr-428	211	4	,	,	PUNCT
ftr-428	211	5	1955	1955	NUM
ftr-428	211	6	-	-	SYM
ftr-428	211	7	1	1	NUM
ftr-428	211	8	c.b	c.b	PROPN
ftr-428	211	9	.	.	PROPN
ftr-428	211	10	443	443	NUM
ftr-428	211	11	.	.	PUNCT
ftr-428	212	1	but	but	CCONJ
ftr-428	212	2	see	see	VERB
ftr-428	212	3	estate	estate	NOUN
ftr-428	212	4	of	of	ADP
ftr-428	212	5	nemerov	nemerov	PROPN
ftr-428	212	6	v.	v.	PROPN
ftr-428	212	7	commissioner	commissioner	PROPN
ftr-428	212	8	,	,	PUNCT
ftr-428	212	9	15	15	NUM
ftr-428	212	10	t.c	t.c	PROPN
ftr-428	212	11	.	.	PROPN
ftr-428	212	12	memo	memo	NOUN
ftr-428	212	13	.	.	PUNCT
ftr-428	213	1	(	(	PUNCT
ftr-428	213	2	cch	cch	NOUN
ftr-428	213	3	)	)	PUNCT
ftr-428	213	4	855	855	NUM
ftr-428	213	5	,	,	PUNCT
ftr-428	213	6	t.c	t.c	PROPN
ftr-428	213	7	.	.	PROPN
ftr-428	213	8	memo	memo	NOUN
ftr-428	213	9	.	.	PUNCT
ftr-428	214	1	(	(	PUNCT
ftr-428	214	2	p	p	NOUN
ftr-428	214	3	-	-	PUNCT
ftr-428	214	4	h-	h-	X
ftr-428	214	5	)	)	PUNCT
ftr-428	214	6	56,164	56,164	NUM
ftr-428	214	7	,	,	PUNCT
ftr-428	214	8	at	at	ADP
ftr-428	214	9	56	56	NUM
ftr-428	214	10	-	-	SYM
ftr-428	214	11	696	696	NUM
ftr-428	214	12	(	(	PUNCT
ftr-428	214	13	1956	1956	NUM
ftr-428	214	14	)	)	PUNCT
ftr-428	214	15	(	(	PUNCT
ftr-428	214	16	holding	hold	VERB
ftr-428	214	17	that	that	SCONJ
ftr-428	214	18	where	where	SCONJ
ftr-428	214	19	attorney	attorney	NOUN
ftr-428	214	20	's	's	PART
ftr-428	214	21	fees	fee	NOUN
ftr-428	214	22	were	be	AUX
ftr-428	214	23	undeterminable	undeterminable	ADJ
ftr-428	214	24	at	at	ADP
ftr-428	214	25	decedent	decedent	NOUN
ftr-428	214	26	's	's	PART
ftr-428	214	27	death	death	NOUN
ftr-428	214	28	and	and	CCONJ
ftr-428	214	29	where	where	SCONJ
ftr-428	214	30	no	no	DET
ftr-428	214	31	quantum	quantum	ADJ
ftr-428	214	32	meruit	meruit	NOUN
ftr-428	214	33	claim	claim	NOUN
ftr-428	214	34	could	could	AUX
ftr-428	214	35	have	have	AUX
ftr-428	214	36	been	be	AUX
ftr-428	214	37	sustained	sustain	VERB
ftr-428	214	38	at	at	ADP
ftr-428	214	39	that	that	DET
ftr-428	214	40	time	time	NOUN
ftr-428	214	41	,	,	PUNCT
ftr-428	214	42	nothing	nothing	PRON
ftr-428	214	43	was	be	AUX
ftr-428	214	44	includable	includable	ADJ
ftr-428	214	45	in	in	ADP
ftr-428	214	46	decedent	decedent	NOUN
ftr-428	214	47	's	's	PART
ftr-428	214	48	estate	estate	NOUN
ftr-428	214	49	although	although	SCONJ
ftr-428	214	50	the	the	DET
ftr-428	214	51	decedent	decedent	NOUN
ftr-428	214	52	had	have	AUX
ftr-428	214	53	performed	perform	VERB
ftr-428	214	54	some	some	DET
ftr-428	214	55	work	work	NOUN
ftr-428	214	56	on	on	ADP
ftr-428	214	57	the	the	DET
ftr-428	214	58	cases	case	NOUN
ftr-428	214	59	,	,	PUNCT
ftr-428	214	60	because	because	SCONJ
ftr-428	214	61	no	no	DET
ftr-428	214	62	right	right	NOUN
ftr-428	214	63	ofrecoveryhad	ofrecoveryhad	VERB
ftr-428	214	64	accrued	accrue	VERB
ftr-428	214	65	at	at	ADP
ftr-428	214	66	decedent	decedent	PROPN
ftr-428	214	67	's	's	PART
ftr-428	214	68	death	death	NOUN
ftr-428	214	69	)	)	PUNCT
ftr-428	214	70	.	.	PUNCT
ftr-428	215	1	200	200	NUM
ftr-428	215	2	]	]	PUNCT
ftr-428	215	3	and	and	CCONJ
ftr-428	215	4	the	the	DET
ftr-428	215	5	like.36	like.36	NOUN
ftr-428	215	6	in	in	ADP
ftr-428	215	7	estate	estate	NOUN
ftr-428	215	8	of	of	ADP
ftr-428	215	9	curry,37	curry,37	VERB
ftr-428	215	10	the	the	DET
ftr-428	215	11	court	court	NOUN
ftr-428	215	12	held	hold	VERB
ftr-428	215	13	that	that	SCONJ
ftr-428	215	14	decedent	decedent	NOUN
ftr-428	215	15	's	's	PART
ftr-428	215	16	interest	interest	NOUN
ftr-428	215	17	in	in	ADP
ftr-428	215	18	contingent	contingent	ADJ
ftr-428	215	19	fees	fee	NOUN
ftr-428	215	20	associated	associate	VERB
ftr-428	215	21	with	with	ADP
ftr-428	215	22	thirteen	thirteen	NUM
ftr-428	215	23	pending	pending	ADJ
ftr-428	215	24	cases	case	NOUN
ftr-428	215	25	before	before	SCONJ
ftr-428	215	26	the	the	DET
ftr-428	215	27	indian	indian	PROPN
ftr-428	215	28	claims	claim	NOUN
ftr-428	215	29	commission	commission	PROPN
ftr-428	215	30	was	be	AUX
ftr-428	215	31	includable	includable	ADJ
ftr-428	215	32	,	,	PUNCT
ftr-428	215	33	rej	rej	X
ftr-428	215	34	ecting	ecte	VERB
ftr-428	215	35	the	the	DET
ftr-428	215	36	taxpayer	taxpayer	NOUN
ftr-428	215	37	'	'	PART
ftr-428	215	38	s	s	PART
ftr-428	215	39	argument	argument	NOUN
ftr-428	215	40	that	that	SCONJ
ftr-428	215	41	"	"	PUNCT
ftr-428	215	42	contingent	contingent	ADJ
ftr-428	215	43	fees	fee	NOUN
ftr-428	215	44	are	be	AUX
ftr-428	215	45	not	not	PART
ftr-428	215	46	includable	includable	ADJ
ftr-428	215	47	in	in	ADP
ftr-428	215	48	the	the	DET
ftr-428	215	49	gross	gross	ADJ
ftr-428	215	50	estate	estate	NOUN
ftr-428	215	51	because	because	SCONJ
ftr-428	215	52	there	there	PRON
ftr-428	215	53	is	be	VERB
ftr-428	215	54	no	no	DET
ftr-428	215	55	compensable	compensable	ADJ
ftr-428	215	56	interest	interest	NOUN
ftr-428	215	57	as	as	ADP
ftr-428	215	58	of	of	ADP
ftr-428	215	59	the	the	DET
ftr-428	215	60	date	date	NOUN
ftr-428	215	61	of	of	ADP
ftr-428	215	62	death	death	NOUN
ftr-428	215	63	.	.	PUNCT
ftr-428	216	1	"38	"38	PUNCT
ftr-428	217	1	moreover	moreover	ADV
ftr-428	217	2	,	,	PUNCT
ftr-428	217	3	the	the	DET
ftr-428	217	4	court	court	NOUN
ftr-428	217	5	"	"	PUNCT
ftr-428	217	6	rej	rej	PROPN
ftr-428	217	7	ect[ed	ect[ed	PROPN
ftr-428	217	8	]	]	PUNCT
ftr-428	217	9	petitioner	petitioner	NOUN
ftr-428	217	10	's	's	PART
ftr-428	217	11	contention	contention	NOUN
ftr-428	217	12	that	that	SCONJ
ftr-428	217	13	because	because	SCONJ
ftr-428	217	14	the	the	DET
ftr-428	217	15	claims	claim	NOUN
ftr-428	217	16	here	here	ADV
ftr-428	217	17	involved	involve	VERB
ftr-428	217	18	had	have	AUX
ftr-428	217	19	not	not	PART
ftr-428	217	20	been	be	AUX
ftr-428	217	21	reduced	reduce	VERB
ftr-428	217	22	to	to	ADP
ftr-428	217	23	judgment	judgment	NOUN
ftr-428	217	24	,	,	PUNCT
ftr-428	217	25	they	they	PRON
ftr-428	217	26	were	be	AUX
ftr-428	217	27	too	too	ADV
ftr-428	217	28	remote	remote	ADJ
ftr-428	217	29	and	and	CCONJ
ftr-428	217	30	speculative	speculative	ADJ
ftr-428	217	31	to	to	PART
ftr-428	217	32	be	be	AUX
ftr-428	217	33	valued	value	VERB
ftr-428	217	34	.	.	PUNCT
ftr-428	218	1	"39	"39	NUM
ftr-428	218	2	along	along	ADP
ftr-428	218	3	those	those	DET
ftr-428	218	4	same	same	ADJ
ftr-428	218	5	lines	line	NOUN
ftr-428	218	6	,	,	PUNCT
ftr-428	218	7	the	the	DET
ftr-428	218	8	board	board	NOUN
ftr-428	218	9	of	of	ADP
ftr-428	218	10	tax	tax	NOUN
ftr-428	218	11	appeals	appeal	NOUN
ftr-428	218	12	held	hold	VERB
ftr-428	218	13	that	that	DET
ftr-428	218	14	executor	executor	NOUN
ftr-428	218	15	's	's	PART
ftr-428	218	16	fees	fee	NOUN
ftr-428	218	17	earned	earn	VERB
ftr-428	218	18	by	by	ADP
ftr-428	218	19	decedent	decedent	NOUN
ftr-428	218	20	before	before	ADP
ftr-428	218	21	his	his	PRON
ftr-428	218	22	death	death	NOUN
ftr-428	218	23	,	,	PUNCT
ftr-428	218	24	although	although	SCONJ
ftr-428	218	25	not	not	PART
ftr-428	218	26	at	at	ADP
ftr-428	218	27	the	the	DET
ftr-428	218	28	time	time	NOUN
ftr-428	218	29	reviewed	review	VERB
ftr-428	218	30	by	by	ADP
ftr-428	218	31	the	the	DET
ftr-428	218	32	probate	probate	NOUN
ftr-428	218	33	court	court	NOUN
ftr-428	218	34	and	and	CCONJ
ftr-428	218	35	thus	thus	ADV
ftr-428	218	36	not	not	PART
ftr-428	218	37	accrued	accrue	VERB
ftr-428	218	38	for	for	ADP
ftr-428	218	39	income	income	NOUN
ftr-428	218	40	tax	tax	NOUN
ftr-428	218	41	purposes	purpose	NOUN
ftr-428	218	42	,	,	PUNCT
ftr-428	218	43	were	be	AUX
ftr-428	218	44	nonetheless	nonetheless	ADV
ftr-428	218	45	includable	includable	ADJ
ftr-428	218	46	in	in	ADP
ftr-428	218	47	decedent	decedent	NOUN
ftr-428	218	48	's	's	PART
ftr-428	218	49	estate	estate	NOUN
ftr-428	218	50	as	as	ADP
ftr-428	218	51	choses	chose	NOUN
ftr-428	218	52	in	in	ADP
ftr-428	218	53	action.4	action.4	NOUN
ftr-428	218	54	"	"	PUNCT
ftr-428	218	55	similarly	similarly	ADV
ftr-428	218	56	,	,	PUNCT
ftr-428	218	57	in	in	ADP
ftr-428	218	58	simmons41	simmons41	NOUN
ftr-428	218	59	the	the	DET
ftr-428	218	60	court	court	NOUN
ftr-428	218	61	rejected	reject	VERB
ftr-428	218	62	the	the	DET
ftr-428	218	63	estate	estate	NOUN
ftr-428	218	64	's	's	PART
ftr-428	218	65	argument	argument	NOUN
ftr-428	218	66	that	that	SCONJ
ftr-428	218	67	the	the	DET
ftr-428	218	68	decedent	decedent	NOUN
ftr-428	218	69	's	's	PART
ftr-428	218	70	income	income	NOUN
ftr-428	218	71	tax	tax	NOUN
ftr-428	218	72	refund	refund	NOUN
ftr-428	218	73	claim	claim	NOUN
ftr-428	218	74	had	have	AUX
ftr-428	218	75	a	a	DET
ftr-428	218	76	zero	zero	NUM
ftr-428	218	77	value	value	NOUN
ftr-428	218	78	at	at	ADP
ftr-428	218	79	decedent	decedent	PROPN
ftr-428	218	80	's	's	PART
ftr-428	218	81	death	death	NOUN
ftr-428	218	82	.	.	PUNCT
ftr-428	219	1	indeed	indeed	ADV
ftr-428	219	2	,	,	PUNCT
ftr-428	219	3	even	even	ADV
ftr-428	219	4	if	if	SCONJ
ftr-428	219	5	,	,	PUNCT
ftr-428	219	6	as	as	SCONJ
ftr-428	219	7	the	the	DET
ftr-428	219	8	estate	estate	NOUN
ftr-428	219	9	claimed	claim	VERB
ftr-428	219	10	,	,	PUNCT
ftr-428	219	11	decedent	decedent	NOUN
ftr-428	219	12	did	do	AUX
ftr-428	219	13	not	not	PART
ftr-428	219	14	know	know	VERB
ftr-428	219	15	about	about	ADP
ftr-428	219	16	the	the	DET
ftr-428	219	17	claim,42	claim,42	NOUN
ftr-428	219	18	the	the	DET
ftr-428	219	19	court	court	NOUN
ftr-428	219	20	reversed	reverse	VERB
ftr-428	219	21	and	and	CCONJ
ftr-428	219	22	remanded	remand	VERB
ftr-428	219	23	the	the	DET
ftr-428	219	24	district	district	NOUN
ftr-428	219	25	court	court	NOUN
ftr-428	219	26	's	's	PART
ftr-428	219	27	decision	decision	NOUN
ftr-428	219	28	"	"	PUNCT
ftr-428	219	29	because	because	SCONJ
ftr-428	219	30	there	there	PRON
ftr-428	219	31	was	be	VERB
ftr-428	219	32	no	no	DET
ftr-428	219	33	rational	rational	ADJ
ftr-428	219	34	basis	basis	NOUN
ftr-428	219	35	for	for	ADP
ftr-428	219	36	the	the	DET
ftr-428	219	37	jury	jury	NOUN
ftr-428	219	38	's	's	PART
ftr-428	219	39	finding	finding	NOUN
ftr-428	219	40	that	that	SCONJ
ftr-428	219	41	the	the	DET
ftr-428	219	42	claim	claim	NOUN
ftr-428	219	43	for	for	ADP
ftr-428	219	44	an	an	DET
ftr-428	219	45	income	income	NOUN
ftr-428	219	46	tax	tax	NOUN
ftr-428	219	47	refund	refund	NOUN
ftr-428	219	48	was	be	AUX
ftr-428	219	49	valueless	valueless	NOUN
ftr-428	219	50	on	on	ADP
ftr-428	219	51	the	the	DET
ftr-428	219	52	date	date	NOUN
ftr-428	219	53	of	of	ADP
ftr-428	219	54	the	the	DET
ftr-428	219	55	decedent	decedent	NOUN
ftr-428	219	56	's	's	PART
ftr-428	219	57	death	death	NOUN
ftr-428	219	58	.	.	PUNCT
ftr-428	220	1	"43	"43	PUNCT
ftr-428	220	2	recently	recently	ADV
ftr-428	220	3	,	,	PUNCT
ftr-428	220	4	in	in	ADP
ftr-428	220	5	estate	estate	NOUN
ftr-428	220	6	of	of	ADP
ftr-428	220	7	smith,4	smith,4	NOUN
ftr-428	220	8	the	the	DET
ftr-428	220	9	court	court	NOUN
ftr-428	220	10	held	hold	VERB
ftr-428	220	11	that	that	SCONJ
ftr-428	220	12	the	the	DET
ftr-428	220	13	decedent	decedent	NOUN
ftr-428	220	14	's	's	PART
ftr-428	220	15	right	right	NOUN
ftr-428	220	16	to	to	PART
ftr-428	220	17	section	section	VERB
ftr-428	220	18	1341	1341	NUM
ftr-428	220	19	relief	relief	NOUN
ftr-428	220	20	was	be	AUX
ftr-428	220	21	an	an	DET
ftr-428	220	22	asset	asset	NOUN
ftr-428	220	23	of	of	ADP
ftr-428	220	24	her	her	PRON
ftr-428	220	25	estate	estate	NOUN
ftr-428	220	26	and	and	CCONJ
ftr-428	220	27	rejected	reject	VERB
ftr-428	220	28	the	the	DET
ftr-428	220	29	estate	estate	NOUN
ftr-428	220	30	's	's	PART
ftr-428	220	31	argument	argument	NOUN
ftr-428	220	32	that	that	SCONJ
ftr-428	220	33	because	because	SCONJ
ftr-428	220	34	repayment	repayment	NOUN
ftr-428	220	35	to	to	ADP
ftr-428	220	36	exxon	exxon	PROPN
ftr-428	220	37	pursuant	pursuant	PROPN
ftr-428	220	38	to	to	ADP
ftr-428	220	39	a	a	DET
ftr-428	220	40	settlement	settlement	NOUN
ftr-428	220	41	agreement	agreement	NOUN
ftr-428	220	42	achieved	achieve	VERB
ftr-428	220	43	over	over	ADP
ftr-428	220	44	a	a	PRON
ftr-428	220	45	year	year	NOUN
ftr-428	220	46	after	after	ADP
ftr-428	220	47	the	the	DET
ftr-428	220	48	decedent	decedent	NOUN
ftr-428	220	49	's	's	PART
ftr-428	220	50	death	death	NOUN
ftr-428	220	51	was	be	AUX
ftr-428	220	52	a	a	DET
ftr-428	220	53	pre	pre	NOUN
ftr-428	220	54	-	-	NOUN
ftr-428	220	55	condition	condition	NOUN
ftr-428	220	56	to	to	PART
ftr-428	220	57	section	section	VERB
ftr-428	220	58	1341	1341	NUM
ftr-428	220	59	relief	relief	NOUN
ftr-428	220	60	,	,	PUNCT
ftr-428	220	61	decedent	decedent	NOUN
ftr-428	220	62	's	's	PART
ftr-428	220	63	right	right	NOUN
ftr-428	220	64	to	to	ADP
ftr-428	220	65	that	that	DET
ftr-428	220	66	benefit	benefit	NOUN
ftr-428	220	67	did	do	AUX
ftr-428	220	68	not	not	PART
ftr-428	220	69	exist	exist	VERB
ftr-428	220	70	at	at	ADP
ftr-428	220	71	her	her	PRON
ftr-428	220	72	death.45	death.45	NOUN
ftr-428	220	73	while	while	SCONJ
ftr-428	220	74	36	36	NUM
ftr-428	220	75	.	.	PUNCT
ftr-428	221	1	a	a	DET
ftr-428	221	2	promise	promise	NOUN
ftr-428	221	3	to	to	PART
ftr-428	221	4	return	return	VERB
ftr-428	221	5	property	property	NOUN
ftr-428	221	6	to	to	ADP
ftr-428	221	7	the	the	DET
ftr-428	221	8	estate	estate	NOUN
ftr-428	221	9	where	where	SCONJ
ftr-428	221	10	the	the	DET
ftr-428	221	11	estate	estate	NOUN
ftr-428	221	12	had	have	VERB
ftr-428	221	13	insufficient	insufficient	ADJ
ftr-428	221	14	assets	asset	NOUN
ftr-428	221	15	to	to	PART
ftr-428	221	16	satisfy	satisfy	VERB
ftr-428	221	17	its	its	PRON
ftr-428	221	18	tax	tax	NOUN
ftr-428	221	19	liability	liability	NOUN
ftr-428	221	20	was	be	AUX
ftr-428	221	21	held	hold	VERB
ftr-428	221	22	to	to	PART
ftr-428	221	23	be	be	AUX
ftr-428	221	24	property	property	NOUN
ftr-428	221	25	includable	includable	ADJ
ftr-428	221	26	under	under	ADP
ftr-428	221	27	§	§	PROPN
ftr-428	221	28	2033	2033	NUM
ftr-428	221	29	.	.	PUNCT
ftr-428	222	1	welch	welch	PROPN
ftr-428	222	2	v.	v.	PROPN
ftr-428	222	3	hall	hall	PROPN
ftr-428	222	4	,	,	PUNCT
ftr-428	222	5	134	134	NUM
ftr-428	222	6	f.2d	f.2d	NOUN
ftr-428	222	7	366	366	NUM
ftr-428	222	8	(	(	PUNCT
ftr-428	222	9	1st	1st	ADJ
ftr-428	222	10	cir	cir	NOUN
ftr-428	222	11	.	.	PUNCT
ftr-428	222	12	1943	1943	NUM
ftr-428	222	13	)	)	PUNCT
ftr-428	222	14	;	;	PUNCT
ftr-428	222	15	first	first	PROPN
ftr-428	222	16	victoria	victoria	PROPN
ftr-428	222	17	nat'l	nat'l	PROPN
ftr-428	222	18	bank	bank	PROPN
ftr-428	222	19	v.	v.	PROPN
ftr-428	222	20	united	united	PROPN
ftr-428	222	21	states	states	PROPN
ftr-428	222	22	,	,	PUNCT
ftr-428	222	23	620	620	NUM
ftr-428	222	24	f.2d	f.2d	NOUN
ftr-428	222	25	1096	1096	NUM
ftr-428	222	26	,	,	PUNCT
ftr-428	222	27	1107	1107	NUM
ftr-428	222	28	(	(	PUNCT
ftr-428	222	29	5th	5th	ADJ
ftr-428	222	30	cir	cir	NOUN
ftr-428	222	31	.	.	PUNCT
ftr-428	222	32	1980	1980	NUM
ftr-428	222	33	)	)	PUNCT
ftr-428	222	34	.	.	PUNCT
ftr-428	223	1	37	37	NUM
ftr-428	223	2	.	.	X
ftr-428	223	3	74	74	NUM
ftr-428	224	1	t.c	t.c	PROPN
ftr-428	224	2	.	.	PROPN
ftr-428	224	3	540	540	NUM
ftr-428	224	4	(	(	PUNCT
ftr-428	224	5	1980	1980	NUM
ftr-428	224	6	)	)	PUNCT
ftr-428	224	7	.	.	PUNCT
ftr-428	225	1	38	38	NUM
ftr-428	225	2	.	.	PUNCT
ftr-428	225	3	estate	estate	NOUN
ftr-428	225	4	of	of	ADP
ftr-428	225	5	curry	curry	NOUN
ftr-428	225	6	,	,	PUNCT
ftr-428	225	7	74	74	NUM
ftr-428	225	8	t.c	t.c	PROPN
ftr-428	225	9	.	.	PUNCT
ftr-428	226	1	at	at	ADP
ftr-428	226	2	545	545	NUM
ftr-428	226	3	.	.	PUNCT
ftr-428	227	1	in	in	ADP
ftr-428	227	2	valuing	value	VERB
ftr-428	227	3	these	these	DET
ftr-428	227	4	interests	interest	NOUN
ftr-428	227	5	,	,	PUNCT
ftr-428	227	6	the	the	DET
ftr-428	227	7	court	court	NOUN
ftr-428	227	8	considered	consider	VERB
ftr-428	227	9	the	the	DET
ftr-428	227	10	extent	extent	NOUN
ftr-428	227	11	to	to	PART
ftr-428	227	12	which	which	PRON
ftr-428	227	13	the	the	DET
ftr-428	227	14	claims	claim	NOUN
ftr-428	227	15	had	have	AUX
ftr-428	227	16	been	be	AUX
ftr-428	227	17	pursued	pursue	VERB
ftr-428	227	18	,	,	PUNCT
ftr-428	227	19	decedent	decedent	NOUN
ftr-428	227	20	's	's	PART
ftr-428	227	21	success	success	NOUN
ftr-428	227	22	at	at	ADP
ftr-428	227	23	similar	similar	ADJ
ftr-428	227	24	actions	action	NOUN
ftr-428	227	25	,	,	PUNCT
ftr-428	227	26	and	and	CCONJ
ftr-428	227	27	the	the	DET
ftr-428	227	28	probability	probability	NOUN
ftr-428	227	29	of	of	ADP
ftr-428	227	30	success	success	NOUN
ftr-428	227	31	in	in	ADP
ftr-428	227	32	these	these	DET
ftr-428	227	33	cases	case	NOUN
ftr-428	227	34	as	as	SCONJ
ftr-428	227	35	determined	determine	VERB
ftr-428	227	36	at	at	ADP
ftr-428	227	37	decedent	decedent	NOUN
ftr-428	227	38	's	's	PART
ftr-428	227	39	date	date	NOUN
ftr-428	227	40	of	of	ADP
ftr-428	227	41	death	death	NOUN
ftr-428	227	42	.	.	PUNCT
ftr-428	228	1	the	the	DET
ftr-428	228	2	court	court	NOUN
ftr-428	228	3	rejected	reject	VERB
ftr-428	228	4	the	the	DET
ftr-428	228	5	government	government	NOUN
ftr-428	228	6	's	's	PART
ftr-428	228	7	argument	argument	NOUN
ftr-428	228	8	that	that	SCONJ
ftr-428	228	9	the	the	DET
ftr-428	228	10	claims	claim	NOUN
ftr-428	228	11	be	be	AUX
ftr-428	228	12	valued	value	VERB
ftr-428	228	13	at	at	ADP
ftr-428	228	14	the	the	DET
ftr-428	228	15	amount	amount	NOUN
ftr-428	228	16	ultimately	ultimately	ADV
ftr-428	228	17	recovered	recover	VERB
ftr-428	228	18	by	by	ADP
ftr-428	228	19	the	the	DET
ftr-428	228	20	estate	estate	NOUN
ftr-428	228	21	.	.	PUNCT
ftr-428	229	1	39	39	NUM
ftr-428	229	2	.	.	PUNCT
ftr-428	230	1	i	i	PRON
ftr-428	230	2	d.	d.	PROPN
ftr-428	230	3	at	at	ADP
ftr-428	230	4	547	547	NUM
ftr-428	230	5	.	.	PUNCT
ftr-428	230	6	40	40	NUM
ftr-428	230	7	.	.	PUNCT
ftr-428	231	1	estate	estate	NOUN
ftr-428	231	2	of	of	ADP
ftr-428	231	3	mcglue	mcglue	NOUN
ftr-428	231	4	v.	v.	PROPN
ftr-428	231	5	commissioner	commissioner	NOUN
ftr-428	231	6	,	,	PUNCT
ftr-428	231	7	41	41	NUM
ftr-428	231	8	b.t.a	b.t.a	NOUN
ftr-428	231	9	.	.	PROPN
ftr-428	231	10	1199	1199	NUM
ftr-428	231	11	(	(	PUNCT
ftr-428	231	12	1940	1940	NUM
ftr-428	231	13	)	)	PUNCT
ftr-428	231	14	.	.	PUNCT
ftr-428	232	1	the	the	DET
ftr-428	232	2	court	court	NOUN
ftr-428	232	3	included	include	VERB
ftr-428	232	4	these	these	DET
ftr-428	232	5	fees	fee	NOUN
ftr-428	232	6	at	at	ADP
ftr-428	232	7	the	the	DET
ftr-428	232	8	value	value	NOUN
ftr-428	232	9	equal	equal	ADJ
ftr-428	232	10	to	to	ADP
ftr-428	232	11	one	one	NUM
ftr-428	232	12	-	-	PUNCT
ftr-428	232	13	half	half	NOUN
ftr-428	232	14	(	(	PUNCT
ftr-428	232	15	he	he	PRON
ftr-428	232	16	was	be	AUX
ftr-428	232	17	co	co	NOUN
ftr-428	232	18	-	-	NOUN
ftr-428	232	19	executor	executor	NOUN
ftr-428	232	20	)	)	PUNCT
ftr-428	232	21	of	of	ADP
ftr-428	232	22	the	the	DET
ftr-428	232	23	amount	amount	NOUN
ftr-428	232	24	claimed	claim	VERB
ftr-428	232	25	as	as	ADP
ftr-428	232	26	a	a	DET
ftr-428	232	27	deduction	deduction	NOUN
ftr-428	232	28	for	for	ADP
ftr-428	232	29	executor	executor	NOUN
ftr-428	232	30	's	's	PART
ftr-428	232	31	fees	fee	NOUN
ftr-428	232	32	on	on	ADP
ftr-428	232	33	that	that	DET
ftr-428	232	34	decedent	decedent	NOUN
ftr-428	232	35	's	's	PART
ftr-428	232	36	estate	estate	NOUN
ftr-428	232	37	tax	tax	NOUN
ftr-428	232	38	return	return	NOUN
ftr-428	232	39	.	.	PUNCT
ftr-428	233	1	41	41	NUM
ftr-428	233	2	.	.	PUNCT
ftr-428	234	1	united	united	PROPN
ftr-428	234	2	states	states	PROPN
ftr-428	234	3	v.	v.	PROPN
ftr-428	234	4	simmons	simmon	NOUN
ftr-428	234	5	,	,	PUNCT
ftr-428	234	6	346	346	NUM
ftr-428	234	7	f.2d	f.2d	NOUN
ftr-428	234	8	213	213	NUM
ftr-428	234	9	(	(	PUNCT
ftr-428	234	10	5th	5th	ADJ
ftr-428	234	11	cir	cir	NOUN
ftr-428	234	12	.	.	PUNCT
ftr-428	234	13	1965	1965	NUM
ftr-428	234	14	)	)	PUNCT
ftr-428	234	15	,	,	PUNCT
ftr-428	234	16	rev'g	rev'g	NOUN
ftr-428	234	17	and	and	CCONJ
ftr-428	234	18	remanding	remand	VERB
ftr-428	234	19	12	12	NUM
ftr-428	234	20	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-428	234	21	(	(	PUNCT
ftr-428	234	22	ria	ria	PROPN
ftr-428	234	23	)	)	PUNCT
ftr-428	234	24	6291	6291	NUM
ftr-428	234	25	,	,	PUNCT
ftr-428	234	26	63	63	NUM
ftr-428	234	27	-	-	SYM
ftr-428	234	28	2	2	NUM
ftr-428	234	29	u.s.t.c	u.s.t.c	PROPN
ftr-428	234	30	(	(	PUNCT
ftr-428	234	31	cch	cch	PROPN
ftr-428	234	32	)	)	PUNCT
ftr-428	234	33	12176	12176	NUM
ftr-428	234	34	(	(	PUNCT
ftr-428	234	35	s.d	s.d	PROPN
ftr-428	234	36	.	.	PROPN
ftr-428	234	37	ga	ga	PROPN
ftr-428	234	38	.	.	PROPN
ftr-428	234	39	1963	1963	NUM
ftr-428	234	40	)	)	PUNCT
ftr-428	234	41	.	.	PUNCT
ftr-428	235	1	42	42	NUM
ftr-428	235	2	.	.	PUNCT
ftr-428	236	1	see	see	VERB
ftr-428	236	2	also	also	ADV
ftr-428	236	3	bank	bank	PROPN
ftr-428	236	4	of	of	ADP
ftr-428	236	5	california	california	PROPN
ftr-428	236	6	v.	v.	PROPN
ftr-428	236	7	commissioner	commissioner	PROPN
ftr-428	236	8	,	,	PUNCT
ftr-428	236	9	133	133	NUM
ftr-428	236	10	f.2d	f.2d	NOUN
ftr-428	236	11	428	428	NUM
ftr-428	236	12	,	,	PUNCT
ftr-428	236	13	432	432	NUM
ftr-428	236	14	(	(	PUNCT
ftr-428	236	15	9th	9th	ADJ
ftr-428	236	16	cir	cir	NOUN
ftr-428	236	17	.	.	PROPN
ftr-428	236	18	1943	1943	NUM
ftr-428	236	19	)	)	PUNCT
ftr-428	237	1	(	(	PUNCT
ftr-428	237	2	holding	hold	VERB
ftr-428	237	3	that	that	SCONJ
ftr-428	237	4	an	an	DET
ftr-428	237	5	income	income	NOUN
ftr-428	237	6	tax	tax	NOUN
ftr-428	237	7	refund	refund	NOUN
ftr-428	237	8	claim	claim	NOUN
ftr-428	237	9	,	,	PUNCT
ftr-428	237	10	not	not	PART
ftr-428	237	11	yet	yet	ADV
ftr-428	237	12	made	make	VERB
ftr-428	237	13	at	at	ADP
ftr-428	237	14	decedent	decedent	NOUN
ftr-428	237	15	's	's	PART
ftr-428	237	16	death	death	NOUN
ftr-428	237	17	,	,	PUNCT
ftr-428	237	18	was	be	AUX
ftr-428	237	19	nevertheless	nevertheless	ADV
ftr-428	237	20	an	an	DET
ftr-428	237	21	includable	includable	ADJ
ftr-428	237	22	property	property	NOUN
ftr-428	237	23	interest	interest	NOUN
ftr-428	237	24	in	in	ADP
ftr-428	237	25	decedent	decedent	NOUN
ftr-428	237	26	's	's	PART
ftr-428	237	27	estate	estate	NOUN
ftr-428	237	28	)	)	PUNCT
ftr-428	237	29	.	.	PUNCT
ftr-428	238	1	43	43	NUM
ftr-428	238	2	.	.	PUNCT
ftr-428	238	3	simmons	simmon	NOUN
ftr-428	238	4	,	,	PUNCT
ftr-428	238	5	346	346	NUM
ftr-428	238	6	f.2d	f.2d	X
ftr-428	238	7	at	at	ADP
ftr-428	238	8	215	215	NUM
ftr-428	238	9	.	.	PUNCT
ftr-428	238	10	44	44	NUM
ftr-428	238	11	.	.	PUNCT
ftr-428	238	12	estate	estate	NOUN
ftr-428	238	13	of	of	ADP
ftr-428	238	14	smith	smith	PROPN
ftr-428	238	15	v.	v.	PROPN
ftr-428	238	16	commissioner	commissioner	PROPN
ftr-428	238	17	,	,	PUNCT
ftr-428	238	18	108	108	NUM
ftr-428	238	19	t.c	t.c	PROPN
ftr-428	238	20	.	.	PROPN
ftr-428	239	1	412	412	NUM
ftr-428	239	2	(	(	PUNCT
ftr-428	239	3	1997	1997	NUM
ftr-428	239	4	)	)	PUNCT
ftr-428	239	5	,	,	PUNCT
ftr-428	239	6	rev'd	rev'd	VERB
ftr-428	239	7	and	and	CCONJ
ftr-428	239	8	remanded	remand	VERB
ftr-428	239	9	(	(	PUNCT
ftr-428	239	10	on	on	ADP
ftr-428	239	11	the	the	DET
ftr-428	239	12	issue	issue	NOUN
ftr-428	239	13	of	of	ADP
ftr-428	239	14	valuation	valuation	NOUN
ftr-428	239	15	of	of	ADP
ftr-428	239	16	that	that	DET
ftr-428	239	17	interest	interest	NOUN
ftr-428	239	18	)	)	PUNCT
ftr-428	239	19	,	,	PUNCT
ftr-428	239	20	198	198	NUM
ftr-428	239	21	f.3d	f.3d	NUM
ftr-428	239	22	515	515	NUM
ftr-428	239	23	(	(	PUNCT
ftr-428	239	24	5th	5th	ADJ
ftr-428	239	25	cir	cir	NOUN
ftr-428	239	26	.	.	PROPN
ftr-428	239	27	1999	1999	NUM
ftr-428	239	28	)	)	PUNCT
ftr-428	239	29	,	,	PUNCT
ftr-428	239	30	nonacq	nonacq	PROPN
ftr-428	239	31	.	.	PROPN
ftr-428	239	32	,	,	PUNCT
ftr-428	239	33	2000	2000	NUM
ftr-428	239	34	-	-	SYM
ftr-428	239	35	19	19	NUM
ftr-428	239	36	i.r.b	i.r.b	NOUN
ftr-428	239	37	.	.	PUNCT
ftr-428	240	1	962	962	NUM
ftr-428	240	2	.	.	X
ftr-428	241	1	45	45	NUM
ftr-428	241	2	.	.	PUNCT
ftr-428	241	3	estate	estate	NOUN
ftr-428	241	4	of	of	ADP
ftr-428	241	5	smith	smith	PROPN
ftr-428	241	6	,	,	PUNCT
ftr-428	241	7	108	108	NUM
ftr-428	241	8	t.c	t.c	PROPN
ftr-428	241	9	.	.	PUNCT
ftr-428	242	1	at	at	ADP
ftr-428	242	2	426	426	NUM
ftr-428	242	3	.	.	PUNCT
ftr-428	243	1	florida	florida	PROPN
ftr-428	243	2	tax	tax	PROPN
ftr-428	243	3	review	review	NOUN
ftr-428	244	1	[	[	X
ftr-428	244	2	vol	vol	NOUN
ftr-428	244	3	.	.	PUNCT
ftr-428	244	4	5:2	5:2	NUM
ftr-428	244	5	contingencies	contingency	NOUN
ftr-428	244	6	and	and	CCONJ
ftr-428	244	7	the	the	DET
ftr-428	244	8	estate	estate	NOUN
ftr-428	244	9	tax	tax	NOUN
ftr-428	244	10	the	the	DET
ftr-428	244	11	fifth	fifth	ADJ
ftr-428	244	12	circuit	circuit	NOUN
ftr-428	244	13	reversed	reverse	VERB
ftr-428	244	14	the	the	DET
ftr-428	244	15	tax	tax	NOUN
ftr-428	244	16	court	court	NOUN
ftr-428	244	17	on	on	ADP
ftr-428	244	18	a	a	DET
ftr-428	244	19	different	different	ADJ
ftr-428	244	20	issue,46	issue,46	NOUN
ftr-428	244	21	both	both	DET
ftr-428	244	22	courts	court	NOUN
ftr-428	244	23	agreed	agree	VERB
ftr-428	244	24	that	that	SCONJ
ftr-428	244	25	the	the	DET
ftr-428	244	26	section	section	NOUN
ftr-428	244	27	1341	1341	NUM
ftr-428	244	28	claim	claim	NOUN
ftr-428	244	29	was	be	AUX
ftr-428	244	30	an	an	DET
ftr-428	244	31	asset	asset	NOUN
ftr-428	244	32	of	of	ADP
ftr-428	244	33	decedent	decedent	NOUN
ftr-428	244	34	's	's	PART
ftr-428	244	35	estate	estate	NOUN
ftr-428	244	36	includable	includable	ADJ
ftr-428	244	37	under	under	ADP
ftr-428	244	38	section	section	NOUN
ftr-428	244	39	2033.47	2033.47	NUM
ftr-428	244	40	in	in	ADP
ftr-428	244	41	addition	addition	NOUN
ftr-428	244	42	,	,	PUNCT
ftr-428	244	43	estate	estate	NOUN
ftr-428	244	44	of	of	ADP
ftr-428	244	45	smith	smith	PROPN
ftr-428	244	46	held	hold	VERB
ftr-428	244	47	that	that	PRON
ftr-428	244	48	fair	fair	ADJ
ftr-428	244	49	market	market	NOUN
ftr-428	244	50	value	value	NOUN
ftr-428	244	51	includes	include	VERB
ftr-428	244	52	potential	potential	ADJ
ftr-428	244	53	tax	tax	NOUN
ftr-428	244	54	benefits	benefit	NOUN
ftr-428	244	55	.	.	PUNCT
ftr-428	245	1	in	in	ADP
ftr-428	245	2	the	the	DET
ftr-428	245	3	instant	instant	ADJ
ftr-428	245	4	case	case	NOUN
ftr-428	245	5	,	,	PUNCT
ftr-428	245	6	the	the	DET
ftr-428	245	7	tax	tax	NOUN
ftr-428	245	8	event	event	NOUN
ftr-428	245	9	that	that	PRON
ftr-428	245	10	was	be	AUX
ftr-428	245	11	looming	loom	VERB
ftr-428	245	12	on	on	ADP
ftr-428	245	13	the	the	DET
ftr-428	245	14	horizon	horizon	NOUN
ftr-428	245	15	at	at	ADP
ftr-428	245	16	the	the	DET
ftr-428	245	17	date	date	NOUN
ftr-428	245	18	of	of	ADP
ftr-428	245	19	death	death	NOUN
ftr-428	245	20	is	be	AUX
ftr-428	245	21	the	the	DET
ftr-428	245	22	converse	converse	NOUN
ftr-428	245	23	of	of	ADP
ftr-428	245	24	the	the	DET
ftr-428	245	25	one	one	NUM
ftr-428	245	26	in	in	ADP
ftr-428	245	27	eisenberg	eisenberg	PROPN
ftr-428	245	28	:	:	PUNCT
ftr-428	245	29	rather	rather	ADV
ftr-428	245	30	than	than	ADP
ftr-428	245	31	a	a	DET
ftr-428	245	32	potential	potential	ADJ
ftr-428	245	33	future	future	ADJ
ftr-428	245	34	tax	tax	NOUN
ftr-428	245	35	detriment	detriment	NOUN
ftr-428	245	36	,	,	PUNCT
ftr-428	245	37	as	as	SCONJ
ftr-428	245	38	was	be	AUX
ftr-428	245	39	the	the	DET
ftr-428	245	40	case	case	NOUN
ftr-428	245	41	in	in	ADP
ftr-428	245	42	eisenberg	eisenberg	PROPN
ftr-428	245	43	,	,	PUNCT
ftr-428	245	44	here	here	ADV
ftr-428	245	45	there	there	PRON
ftr-428	245	46	was	be	VERB
ftr-428	245	47	a	a	DET
ftr-428	245	48	potential	potential	ADJ
ftr-428	245	49	future	future	ADJ
ftr-428	245	50	tax	tax	NOUN
ftr-428	245	51	benefit	benefit	NOUN
ftr-428	245	52	to	to	ADP
ftr-428	245	53	the	the	DET
ftr-428	245	54	estate	estate	NOUN
ftr-428	245	55	,	,	PUNCT
ftr-428	245	56	which	which	PRON
ftr-428	245	57	would	would	AUX
ftr-428	245	58	ripen	ripen	VERB
ftr-428	245	59	in	in	ADP
ftr-428	245	60	the	the	DET
ftr-428	245	61	event	event	NOUN
ftr-428	245	62	that	that	SCONJ
ftr-428	245	63	it	it	PRON
ftr-428	245	64	were	be	AUX
ftr-428	245	65	to	to	PART
ftr-428	245	66	repay	repay	VERB
ftr-428	245	67	to	to	ADP
ftr-428	245	68	exxon	exxon	PROPN
ftr-428	245	69	,	,	PUNCT
ftr-428	245	70	in	in	ADP
ftr-428	245	71	whole	whole	ADJ
ftr-428	245	72	or	or	CCONJ
ftr-428	245	73	in	in	ADP
ftr-428	245	74	part.4	part.4	NOUN
ftr-428	245	75	"	"	PUNCT
ftr-428	245	76	thus	thus	ADV
ftr-428	245	77	,	,	PUNCT
ftr-428	245	78	the	the	DET
ftr-428	245	79	court	court	NOUN
ftr-428	245	80	cited	cite	VERB
ftr-428	245	81	to49	to49	PROPN
ftr-428	245	82	and	and	CCONJ
ftr-428	245	83	analogized	analogize	VERB
ftr-428	245	84	its	its	PRON
ftr-428	245	85	decision	decision	NOUN
ftr-428	245	86	to	to	ADP
ftr-428	245	87	the	the	DET
ftr-428	245	88	recent	recent	ADJ
ftr-428	245	89	trend	trend	NOUN
ftr-428	245	90	of	of	ADP
ftr-428	245	91	some	some	DET
ftr-428	245	92	courts	court	NOUN
ftr-428	245	93	to'allow	to'allow	VERB
ftr-428	245	94	a	a	DET
ftr-428	245	95	discount	discount	NOUN
ftr-428	245	96	for	for	ADP
ftr-428	245	97	built	build	VERB
ftr-428	245	98	-	-	PUNCT
ftr-428	245	99	in	in	ADP
ftr-428	245	100	capital	capital	NOUN
ftr-428	245	101	gains.50	gains.50	NOUN
ftr-428	245	102	if	if	SCONJ
ftr-428	245	103	a	a	DET
ftr-428	245	104	contingent	contingent	ADJ
ftr-428	245	105	liability	liability	NOUN
ftr-428	245	106	can	can	AUX
ftr-428	245	107	affect	affect	VERB
ftr-428	245	108	valuation	valuation	NOUN
ftr-428	245	109	,	,	PUNCT
ftr-428	245	110	the	the	DET
ftr-428	245	111	court	court	NOUN
ftr-428	245	112	reasoned	reason	VERB
ftr-428	245	113	,	,	PUNCT
ftr-428	245	114	a	a	DET
ftr-428	245	115	contingent	contingent	ADJ
ftr-428	245	116	benefit	benefit	NOUN
ftr-428	245	117	must	must	AUX
ftr-428	245	118	also	also	ADV
ftr-428	245	119	be	be	AUX
ftr-428	245	120	included	include	VERB
ftr-428	245	121	in	in	ADP
ftr-428	245	122	decedent	decedent	NOUN
ftr-428	245	123	's	's	PART
ftr-428	245	124	estate	estate	NOUN
ftr-428	245	125	.	.	PUNCT
ftr-428	246	1	according	accord	VERB
ftr-428	246	2	to	to	ADP
ftr-428	246	3	the	the	DET
ftr-428	246	4	regulations	regulation	NOUN
ftr-428	246	5	,	,	PUNCT
ftr-428	246	6	valuation	valuation	NOUN
ftr-428	246	7	of	of	ADP
ftr-428	246	8	present	present	ADJ
ftr-428	246	9	and	and	CCONJ
ftr-428	246	10	future	future	ADJ
ftr-428	246	11	interests	interest	NOUN
ftr-428	246	12	in	in	ADP
ftr-428	246	13	property	property	NOUN
ftr-428	246	14	,	,	PUNCT
ftr-428	246	15	such	such	ADJ
ftr-428	246	16	as	as	ADP
ftr-428	246	17	life	life	NOUN
ftr-428	246	18	estates	estate	NOUN
ftr-428	246	19	of	of	ADP
ftr-428	246	20	third	third	ADJ
ftr-428	246	21	parties	party	NOUN
ftr-428	246	22	or	or	CCONJ
ftr-428	246	23	remainder	remainder	NOUN
ftr-428	246	24	interests	interest	NOUN
ftr-428	246	25	owned	own	VERB
ftr-428	246	26	by	by	ADP
ftr-428	246	27	the	the	DET
ftr-428	246	28	decedent	decedent	NOUN
ftr-428	246	29	,	,	PUNCT
ftr-428	246	30	is	be	AUX
ftr-428	246	31	made	make	VERB
ftr-428	246	32	by	by	ADP
ftr-428	246	33	reference	reference	NOUN
ftr-428	246	34	to	to	ADP
ftr-428	246	35	the	the	DET
ftr-428	246	36	actuarial	actuarial	ADJ
ftr-428	246	37	tables	table	NOUN
ftr-428	246	38	.	.	PUNCT
ftr-428	247	1	"	"	PUNCT
ftr-428	247	2	'	'	PUNCT
ftr-428	247	3	those	those	DET
ftr-428	247	4	tables	table	NOUN
ftr-428	247	5	calculate	calculate	VERB
ftr-428	247	6	the	the	DET
ftr-428	247	7	present	present	ADJ
ftr-428	247	8	value	value	NOUN
ftr-428	247	9	of	of	ADP
ftr-428	247	10	partial	partial	ADJ
ftr-428	247	11	interests	interest	NOUN
ftr-428	247	12	in	in	ADP
ftr-428	247	13	property	property	NOUN
ftr-428	247	14	by	by	ADP
ftr-428	247	15	estimating	estimate	VERB
ftr-428	247	16	the	the	DET
ftr-428	247	17	relevant	relevant	ADJ
ftr-428	247	18	individual	individual	NOUN
ftr-428	247	19	's	's	PART
ftr-428	247	20	life	life	NOUN
ftr-428	247	21	expectancy	expectancy	NOUN
ftr-428	247	22	as	as	ADV
ftr-428	247	23	well	well	ADV
ftr-428	247	24	as	as	ADP
ftr-428	247	25	by	by	ADP
ftr-428	247	26	assuming	assume	VERB
ftr-428	247	27	a	a	DET
ftr-428	247	28	constant	constant	ADJ
ftr-428	247	29	interest	interest	NOUN
ftr-428	247	30	46	46	NUM
ftr-428	247	31	.	.	PUNCT
ftr-428	248	1	the	the	DET
ftr-428	248	2	circuit	circuit	NOUN
ftr-428	248	3	court	court	NOUN
ftr-428	248	4	reversed	reverse	VERB
ftr-428	248	5	the	the	DET
ftr-428	248	6	tax	tax	NOUN
ftr-428	248	7	court	court	NOUN
ftr-428	248	8	's	's	PART
ftr-428	248	9	adoption	adoption	NOUN
ftr-428	248	10	of	of	ADP
ftr-428	248	11	post	post	ADJ
ftr-428	248	12	-	-	ADJ
ftr-428	248	13	death	death	ADJ
ftr-428	248	14	facts	fact	NOUN
ftr-428	248	15	to	to	PART
ftr-428	248	16	value	value	VERB
ftr-428	248	17	an	an	DET
ftr-428	248	18	uncertain	uncertain	ADJ
ftr-428	248	19	claim	claim	NOUN
ftr-428	248	20	that	that	SCONJ
ftr-428	248	21	ultimately	ultimately	ADV
ftr-428	248	22	gave	give	VERB
ftr-428	248	23	rise	rise	NOUN
ftr-428	248	24	to	to	ADP
ftr-428	248	25	an	an	DET
ftr-428	248	26	amount	amount	NOUN
ftr-428	248	27	refundable	refundable	ADJ
ftr-428	248	28	under	under	ADP
ftr-428	248	29	§	§	PROPN
ftr-428	248	30	1341	1341	NUM
ftr-428	248	31	in	in	ADP
ftr-428	248	32	a	a	DET
ftr-428	248	33	claim	claim	NOUN
ftr-428	248	34	filed	file	VERB
ftr-428	248	35	subsequent	subsequent	ADJ
ftr-428	248	36	to	to	ADP
ftr-428	248	37	decedent	decedent	PROPN
ftr-428	248	38	's	's	PART
ftr-428	248	39	death	death	NOUN
ftr-428	248	40	.	.	PUNCT
ftr-428	249	1	estate	estate	NOUN
ftr-428	249	2	of	of	ADP
ftr-428	249	3	smith	smith	PROPN
ftr-428	249	4	,	,	PUNCT
ftr-428	249	5	198	198	NUM
ftr-428	249	6	f.3d	f.3d	NUM
ftr-428	249	7	at	at	ADP
ftr-428	249	8	527	527	NUM
ftr-428	249	9	-	-	SYM
ftr-428	249	10	28	28	NUM
ftr-428	249	11	.	.	PUNCT
ftr-428	250	1	47	47	NUM
ftr-428	250	2	.	.	PUNCT
ftr-428	251	1	i	i	PRON
ftr-428	251	2	d.	d.	PROPN
ftr-428	251	3	at	at	ADP
ftr-428	251	4	527	527	NUM
ftr-428	251	5	(	(	PUNCT
ftr-428	251	6	"	"	PUNCT
ftr-428	251	7	we	we	PRON
ftr-428	251	8	agree	agree	VERB
ftr-428	251	9	with	with	ADP
ftr-428	251	10	the	the	DET
ftr-428	251	11	commissioner	commissioner	NOUN
ftr-428	251	12	and	and	CCONJ
ftr-428	251	13	the	the	DET
ftr-428	251	14	tax	tax	NOUN
ftr-428	251	15	court	court	NOUN
ftr-428	251	16	that	that	SCONJ
ftr-428	251	17	the	the	DET
ftr-428	251	18	contingent	contingent	NOUN
ftr-428	251	19	right	right	ADV
ftr-428	251	20	to	to	ADP
ftr-428	251	21	future	future	ADJ
ftr-428	251	22	income	income	NOUN
ftr-428	251	23	tax	tax	NOUN
ftr-428	251	24	relief	relief	NOUN
ftr-428	251	25	under	under	ADP
ftr-428	251	26	section	section	NOUN
ftr-428	251	27	1341	1341	NUM
ftr-428	251	28	,	,	PUNCT
ftr-428	251	29	based	base	VERB
ftr-428	251	30	on	on	ADP
ftr-428	251	31	pre	pre	ADJ
ftr-428	251	32	-	-	ADJ
ftr-428	251	33	death	death	ADJ
ftr-428	251	34	events	event	NOUN
ftr-428	251	35	,	,	PUNCT
ftr-428	251	36	is	be	AUX
ftr-428	251	37	a	a	DET
ftr-428	251	38	factor	factor	NOUN
ftr-428	251	39	that	that	PRON
ftr-428	251	40	must	must	AUX
ftr-428	251	41	be	be	AUX
ftr-428	251	42	taken	take	VERB
ftr-428	251	43	into	into	ADP
ftr-428	251	44	account	account	NOUN
ftr-428	251	45	in	in	ADP
ftr-428	251	46	connection	connection	NOUN
ftr-428	251	47	with	with	ADP
ftr-428	251	48	the	the	DET
ftr-428	251	49	estate	estate	NOUN
ftr-428	251	50	and	and	CCONJ
ftr-428	251	51	that	that	SCONJ
ftr-428	251	52	the	the	DET
ftr-428	251	53	contingent	contingent	ADJ
ftr-428	251	54	nature	nature	NOUN
ftr-428	251	55	of	of	ADP
ftr-428	251	56	the	the	DET
ftr-428	251	57	benefit	benefit	NOUN
ftr-428	251	58	merely	merely	ADV
ftr-428	251	59	affects	affect	VERB
ftr-428	251	60	its	its	PRON
ftr-428	251	61	date	date	NOUN
ftr-428	251	62	-	-	PUNCT
ftr-428	251	63	of	of	ADP
ftr-428	251	64	-	-	PUNCT
ftr-428	251	65	death	death	NOUN
ftr-428	251	66	value	value	NOUN
ftr-428	251	67	.	.	PUNCT
ftr-428	251	68	"	"	PUNCT
ftr-428	251	69	)	)	PUNCT
ftr-428	251	70	.	.	PUNCT
ftr-428	252	1	48	48	NUM
ftr-428	252	2	.	.	PUNCT
ftr-428	253	1	i	i	PRON
ftr-428	253	2	d.	d.	PROPN
ftr-428	253	3	at	at	ADP
ftr-428	253	4	528	528	NUM
ftr-428	253	5	-	-	SYM
ftr-428	253	6	529	529	NUM
ftr-428	253	7	.	.	PUNCT
ftr-428	253	8	49	49	NUM
ftr-428	253	9	.	.	PUNCT
ftr-428	254	1	i	i	PRON
ftr-428	254	2	d.	d.	PROPN
ftr-428	254	3	(	(	PUNCT
ftr-428	254	4	citing	cite	VERB
ftr-428	254	5	to	to	ADP
ftr-428	254	6	the	the	DET
ftr-428	254	7	second	second	ADJ
ftr-428	254	8	circuit	circuit	NOUN
ftr-428	254	9	's	's	PART
ftr-428	254	10	decision	decision	NOUN
ftr-428	254	11	ineisenbergv	ineisenbergv	NOUN
ftr-428	254	12	.	.	PUNCT
ftr-428	255	1	commissioner	commissioner	NOUN
ftr-428	255	2	,	,	PUNCT
ftr-428	255	3	155	155	NUM
ftr-428	255	4	f.3d	f.3d	NUM
ftr-428	255	5	50	50	NUM
ftr-428	255	6	(	(	PUNCT
ftr-428	255	7	2d	2d	NUM
ftr-428	255	8	cir	cir	NOUN
ftr-428	255	9	.	.	PUNCT
ftr-428	255	10	1998	1998	NUM
ftr-428	255	11	)	)	PUNCT
ftr-428	255	12	)	)	PUNCT
ftr-428	255	13	.	.	PUNCT
ftr-428	256	1	50	50	NUM
ftr-428	256	2	.	.	X
ftr-428	257	1	see	see	VERB
ftr-428	257	2	,	,	PUNCT
ftr-428	257	3	e.g.	e.g.	ADV
ftr-428	257	4	,	,	PUNCT
ftr-428	257	5	davis	davis	PROPN
ftr-428	257	6	v.	v.	PROPN
ftr-428	257	7	commissioner	commissioner	PROPN
ftr-428	257	8	,	,	PUNCT
ftr-428	257	9	110	110	NUM
ftr-428	257	10	t.c	t.c	PROPN
ftr-428	257	11	.	.	PROPN
ftr-428	257	12	530	530	NUM
ftr-428	257	13	(	(	PUNCT
ftr-428	257	14	1998	1998	NUM
ftr-428	257	15	)	)	PUNCT
ftr-428	257	16	(	(	PUNCT
ftr-428	257	17	the	the	DET
ftr-428	257	18	court	court	NOUN
ftr-428	257	19	allowed	allow	VERB
ftr-428	257	20	the	the	DET
ftr-428	257	21	reduction	reduction	NOUN
ftr-428	257	22	for	for	ADP
ftr-428	257	23	built	build	VERB
ftr-428	257	24	-	-	PUNCT
ftr-428	257	25	in	in	ADP
ftr-428	257	26	capital	capital	NOUN
ftr-428	257	27	gains	gain	NOUN
ftr-428	257	28	in	in	ADP
ftr-428	257	29	valuing	value	VERB
ftr-428	257	30	stock	stock	NOUN
ftr-428	257	31	,	,	PUNCT
ftr-428	257	32	although	although	SCONJ
ftr-428	257	33	no	no	DET
ftr-428	257	34	sale	sale	NOUN
ftr-428	257	35	was	be	AUX
ftr-428	257	36	anticipated	anticipate	VERB
ftr-428	257	37	,	,	PUNCT
ftr-428	257	38	because	because	SCONJ
ftr-428	257	39	since	since	SCONJ
ftr-428	257	40	1986	1986	NUM
ftr-428	257	41	,	,	PUNCT
ftr-428	257	42	if	if	SCONJ
ftr-428	257	43	there	there	PRON
ftr-428	257	44	were	be	VERB
ftr-428	257	45	such	such	DET
ftr-428	257	46	a	a	DET
ftr-428	257	47	sale	sale	NOUN
ftr-428	257	48	,	,	PUNCT
ftr-428	257	49	the	the	DET
ftr-428	257	50	tax	tax	NOUN
ftr-428	257	51	could	could	AUX
ftr-428	257	52	not	not	PART
ftr-428	257	53	be	be	AUX
ftr-428	257	54	avoided	avoid	VERB
ftr-428	257	55	)	)	PUNCT
ftr-428	257	56	;	;	PUNCT
ftr-428	257	57	eisenberg	eisenberg	PROPN
ftr-428	257	58	v.	v.	PROPN
ftr-428	257	59	commissioner	commissioner	PROPN
ftr-428	257	60	,	,	PUNCT
ftr-428	257	61	155	155	NUM
ftr-428	257	62	f.3d	f.3d	NUM
ftr-428	257	63	50	50	NUM
ftr-428	257	64	(	(	PUNCT
ftr-428	257	65	2d	2d	NUM
ftr-428	257	66	cir	cir	NOUN
ftr-428	257	67	.	.	PUNCT
ftr-428	257	68	1998	1998	NUM
ftr-428	257	69	)	)	PUNCT
ftr-428	257	70	,	,	PUNCT
ftr-428	257	71	rev'g	rev'g	NOUN
ftr-428	257	72	,	,	PUNCT
ftr-428	257	73	74	74	NUM
ftr-428	257	74	t.c	t.c	PROPN
ftr-428	257	75	.	.	PROPN
ftr-428	257	76	memo	memo	NOUN
ftr-428	257	77	.	.	PUNCT
ftr-428	258	1	(	(	PUNCT
ftr-428	258	2	cch	cch	NOUN
ftr-428	258	3	)	)	PUNCT
ftr-428	258	4	1046	1046	NUM
ftr-428	258	5	,	,	PUNCT
ftr-428	258	6	t.c	t.c	PROPN
ftr-428	258	7	.	.	PROPN
ftr-428	258	8	memo	memo	NOUN
ftr-428	258	9	.	.	PUNCT
ftr-428	259	1	(	(	PUNCT
ftr-428	259	2	ria	ria	PROPN
ftr-428	259	3	)	)	PUNCT
ftr-428	259	4	97,483	97,483	NUM
ftr-428	259	5	(	(	PUNCT
ftr-428	259	6	1997	1997	NUM
ftr-428	259	7	)	)	PUNCT
ftr-428	259	8	(	(	PUNCT
ftr-428	259	9	in	in	ADP
ftr-428	259	10	a	a	DET
ftr-428	259	11	gift	gift	NOUN
ftr-428	259	12	tax	tax	NOUN
ftr-428	259	13	case	case	NOUN
ftr-428	259	14	involving	involve	VERB
ftr-428	259	15	the	the	DET
ftr-428	259	16	value	value	NOUN
ftr-428	259	17	of	of	ADP
ftr-428	259	18	stock	stock	NOUN
ftr-428	259	19	,	,	PUNCT
ftr-428	259	20	the	the	DET
ftr-428	259	21	second	second	ADJ
ftr-428	259	22	circuit	circuit	NOUN
ftr-428	259	23	allowed	allow	VERB
ftr-428	259	24	a	a	DET
ftr-428	259	25	discount	discount	NOUN
ftr-428	259	26	for	for	ADP
ftr-428	259	27	the	the	DET
ftr-428	259	28	amount	amount	NOUN
ftr-428	259	29	of	of	ADP
ftr-428	259	30	taxable	taxable	ADJ
ftr-428	259	31	gain	gain	NOUN
ftr-428	259	32	that	that	PRON
ftr-428	259	33	could	could	AUX
ftr-428	259	34	have	have	AUX
ftr-428	259	35	resulted	result	VERB
ftr-428	259	36	had	have	AUX
ftr-428	259	37	there	there	PRON
ftr-428	259	38	been	be	AUX
ftr-428	259	39	a	a	DET
ftr-428	259	40	sale	sale	NOUN
ftr-428	259	41	of	of	ADP
ftr-428	259	42	the	the	DET
ftr-428	259	43	building	building	NOUN
ftr-428	259	44	that	that	PRON
ftr-428	259	45	was	be	AUX
ftr-428	259	46	the	the	DET
ftr-428	259	47	main	main	ADJ
ftr-428	259	48	asset	asset	NOUN
ftr-428	259	49	of	of	ADP
ftr-428	259	50	the	the	DET
ftr-428	259	51	company	company	NOUN
ftr-428	259	52	.	.	PUNCT
ftr-428	260	1	this	this	DET
ftr-428	260	2	discount	discount	NOUN
ftr-428	260	3	was	be	AUX
ftr-428	260	4	allowed	allow	VERB
ftr-428	260	5	despite	despite	SCONJ
ftr-428	260	6	the	the	DET
ftr-428	260	7	fact	fact	NOUN
ftr-428	260	8	that	that	SCONJ
ftr-428	260	9	there	there	PRON
ftr-428	260	10	was	be	VERB
ftr-428	260	11	no	no	DET
ftr-428	260	12	intention	intention	NOUN
ftr-428	260	13	to	to	PART
ftr-428	260	14	sell	sell	VERB
ftr-428	260	15	the	the	DET
ftr-428	260	16	building	building	NOUN
ftr-428	260	17	or	or	CCONJ
ftr-428	260	18	liquidate	liquidate	VERB
ftr-428	260	19	the	the	DET
ftr-428	260	20	company	company	NOUN
ftr-428	260	21	.	.	PUNCT
ftr-428	261	1	the	the	DET
ftr-428	261	2	tax	tax	NOUN
ftr-428	261	3	court	court	NOUN
ftr-428	261	4	had	have	AUX
ftr-428	261	5	denied	deny	VERB
ftr-428	261	6	the	the	DET
ftr-428	261	7	reduction	reduction	NOUN
ftr-428	261	8	"	"	PUNCT
ftr-428	261	9	where	where	SCONJ
ftr-428	261	10	the	the	DET
ftr-428	261	11	evidence	evidence	NOUN
ftr-428	261	12	failed	fail	VERB
ftr-428	261	13	to	to	PART
ftr-428	261	14	establish	establish	VERB
ftr-428	261	15	a	a	DET
ftr-428	261	16	liquidation	liquidation	NOUN
ftr-428	261	17	or	or	CCONJ
ftr-428	261	18	sale	sale	NOUN
ftr-428	261	19	of	of	ADP
ftr-428	261	20	the	the	DET
ftr-428	261	21	corporation	corporation	NOUN
ftr-428	261	22	or	or	CCONJ
ftr-428	261	23	its	its	PRON
ftr-428	261	24	assets	asset	NOUN
ftr-428	261	25	is	be	AUX
ftr-428	261	26	likely	likely	ADJ
ftr-428	261	27	to	to	PART
ftr-428	261	28	occur	occur	VERB
ftr-428	261	29	,	,	PUNCT
ftr-428	261	30	reasoning	reason	VERB
ftr-428	261	31	the	the	DET
ftr-428	261	32	tax	tax	NOUN
ftr-428	261	33	liability	liability	NOUN
ftr-428	261	34	is	be	AUX
ftr-428	261	35	purely	purely	ADV
ftr-428	261	36	speculative	speculative	ADJ
ftr-428	261	37	.	.	PUNCT
ftr-428	261	38	"	"	PUNCT
ftr-428	262	1	t.c.m	t.c.m	INTJ
ftr-428	262	2	.	.	PUNCT
ftr-428	263	1	at	at	ADP
ftr-428	263	2	1048	1048	NUM
ftr-428	263	3	.	.	PUNCT
ftr-428	263	4	)	)	PUNCT
ftr-428	263	5	;	;	PUNCT
ftr-428	263	6	estate	estate	NOUN
ftr-428	263	7	of	of	ADP
ftr-428	263	8	jameson	jameson	PROPN
ftr-428	263	9	v.	v.	PROPN
ftr-428	263	10	commissioner	commissioner	PROPN
ftr-428	263	11	,	,	PUNCT
ftr-428	263	12	77	77	NUM
ftr-428	263	13	t.c	t.c	PROPN
ftr-428	263	14	.	.	PROPN
ftr-428	263	15	memo	memo	NOUN
ftr-428	263	16	.	.	PUNCT
ftr-428	264	1	(	(	PUNCT
ftr-428	264	2	cch	cch	NOUN
ftr-428	264	3	)	)	PUNCT
ftr-428	264	4	1383	1383	NUM
ftr-428	264	5	,	,	PUNCT
ftr-428	264	6	t.c	t.c	PROPN
ftr-428	264	7	.	.	PROPN
ftr-428	264	8	memo	memo	NOUN
ftr-428	264	9	.	.	PUNCT
ftr-428	265	1	(	(	PUNCT
ftr-428	265	2	ria	ria	PROPN
ftr-428	265	3	)	)	PUNCT
ftr-428	265	4	99,043	99,043	NUM
ftr-428	265	5	(	(	PUNCT
ftr-428	265	6	in	in	ADP
ftr-428	265	7	valuing	value	VERB
ftr-428	265	8	stock	stock	NOUN
ftr-428	265	9	,	,	PUNCT
ftr-428	265	10	the	the	DET
ftr-428	265	11	court	court	NOUN
ftr-428	265	12	took	take	VERB
ftr-428	265	13	into	into	ADP
ftr-428	265	14	account	account	NOUN
ftr-428	265	15	the	the	DET
ftr-428	265	16	company	company	NOUN
ftr-428	265	17	's	's	PART
ftr-428	265	18	built	build	VERB
ftr-428	265	19	-	-	PUNCT
ftr-428	265	20	in	in	ADP
ftr-428	265	21	capital	capital	NOUN
ftr-428	265	22	gains	gain	NOUN
ftr-428	265	23	and	and	CCONJ
ftr-428	265	24	a	a	DET
ftr-428	265	25	small	small	ADJ
ftr-428	265	26	marketability	marketability	NOUN
ftr-428	265	27	discount	discount	NOUN
ftr-428	265	28	.	.	PUNCT
ftr-428	265	29	)	)	PUNCT
ftr-428	265	30	.	.	PUNCT
ftr-428	266	1	cf	cf	NOUN
ftr-428	266	2	.	.	PUNCT
ftr-428	267	1	armstrong	armstrong	PROPN
ftr-428	267	2	v.	v.	PROPN
ftr-428	267	3	united	united	PROPN
ftr-428	267	4	states	states	PROPN
ftr-428	267	5	,	,	PUNCT
ftr-428	267	6	85	85	NUM
ftr-428	267	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-428	267	8	(	(	PUNCT
ftr-428	267	9	ria	ria	PROPN
ftr-428	267	10	)	)	PUNCT
ftr-428	267	11	1320	1320	NUM
ftr-428	267	12	(	(	PUNCT
ftr-428	267	13	w.d	w.d	PROPN
ftr-428	267	14	.	.	PROPN
ftr-428	267	15	va	va	PROPN
ftr-428	267	16	.	.	PROPN
ftr-428	267	17	2000	2000	NUM
ftr-428	267	18	)	)	PUNCT
ftr-428	267	19	,	,	PUNCT
ftr-428	267	20	wherein	wherein	ADJ
ftr-428	267	21	,	,	PUNCT
ftr-428	267	22	in	in	ADP
ftr-428	267	23	the	the	DET
ftr-428	267	24	gift	gift	NOUN
ftr-428	267	25	tax	tax	NOUN
ftr-428	267	26	area	area	NOUN
ftr-428	267	27	,	,	PUNCT
ftr-428	267	28	the	the	DET
ftr-428	267	29	court	court	NOUN
ftr-428	267	30	refused	refuse	VERB
ftr-428	267	31	to	to	PART
ftr-428	267	32	reduce	reduce	VERB
ftr-428	267	33	the	the	DET
ftr-428	267	34	value	value	NOUN
ftr-428	267	35	of	of	ADP
ftr-428	267	36	stock	stock	NOUN
ftr-428	267	37	by	by	ADP
ftr-428	267	38	an	an	DET
ftr-428	267	39	illusory	illusory	ADJ
ftr-428	267	40	assumption	assumption	NOUN
ftr-428	267	41	ofgift	ofgift	NOUN
ftr-428	267	42	tax	tax	NOUN
ftr-428	267	43	liability	liability	NOUN
ftr-428	267	44	by	by	ADP
ftr-428	267	45	the	the	DET
ftr-428	267	46	donee	donee	NOUN
ftr-428	267	47	.	.	PUNCT
ftr-428	268	1	51	51	NUM
ftr-428	268	2	.	.	PUNCT
ftr-428	269	1	see	see	VERB
ftr-428	269	2	regs	reg	NOUN
ftr-428	269	3	.	.	PUNCT
ftr-428	270	1	§	§	PROPN
ftr-428	270	2	20.2031	20.2031	NUM
ftr-428	270	3	-	-	SYM
ftr-428	270	4	7	7	NUM
ftr-428	270	5	.	.	NUM
ftr-428	270	6	2001	2001	NUM
ftr-428	270	7	]	]	PUNCT
ftr-428	270	8	florida	florida	PROPN
ftr-428	270	9	tax	tax	PROPN
ftr-428	270	10	review	review	NOUN
ftr-428	270	11	rate	rate	NOUN
ftr-428	270	12	equal	equal	ADJ
ftr-428	270	13	to	to	ADP
ftr-428	270	14	the	the	DET
ftr-428	270	15	current	current	ADJ
ftr-428	270	16	market	market	NOUN
ftr-428	270	17	rate	rate	NOUN
ftr-428	270	18	.	.	PUNCT
ftr-428	271	1	deviation	deviation	NOUN
ftr-428	271	2	from	from	ADP
ftr-428	271	3	the	the	DET
ftr-428	271	4	tables	table	NOUN
ftr-428	271	5	may	may	AUX
ftr-428	271	6	only	only	ADV
ftr-428	271	7	occur	occur	VERB
ftr-428	271	8	in	in	ADP
ftr-428	271	9	very	very	ADV
ftr-428	271	10	limited	limited	ADJ
ftr-428	271	11	circumstances	circumstance	NOUN
ftr-428	271	12	,	,	PUNCT
ftr-428	271	13	such	such	ADJ
ftr-428	271	14	as	as	ADP
ftr-428	271	15	when	when	SCONJ
ftr-428	271	16	the	the	DET
ftr-428	271	17	taxpayer	taxpayer	NOUN
ftr-428	271	18	is	be	AUX
ftr-428	271	19	suffering	suffer	VERB
ftr-428	271	20	from	from	ADP
ftr-428	271	21	a	a	DET
ftr-428	271	22	terminal	terminal	ADJ
ftr-428	271	23	disease	disease	NOUN
ftr-428	271	24	.	.	PUNCT
ftr-428	272	1	2	2	NUM
ftr-428	273	1	thus	thus	ADV
ftr-428	273	2	,	,	PUNCT
ftr-428	273	3	these	these	DET
ftr-428	273	4	types	type	NOUN
ftr-428	273	5	of	of	ADP
ftr-428	273	6	interests	interest	NOUN
ftr-428	273	7	are	be	AUX
ftr-428	273	8	dependent	dependent	ADJ
ftr-428	273	9	on	on	ADP
ftr-428	273	10	the	the	DET
ftr-428	273	11	probability	probability	NOUN
ftr-428	273	12	that	that	SCONJ
ftr-428	273	13	the	the	DET
ftr-428	273	14	individual	individual	NOUN
ftr-428	273	15	's	's	PART
ftr-428	273	16	actual	actual	ADJ
ftr-428	273	17	life	life	NOUN
ftr-428	273	18	duration	duration	NOUN
ftr-428	273	19	will	will	AUX
ftr-428	273	20	match	match	VERB
ftr-428	273	21	the	the	DET
ftr-428	273	22	average	average	ADJ
ftr-428	273	23	person	person	NOUN
ftr-428	273	24	's	's	PART
ftr-428	273	25	.	.	PUNCT
ftr-428	274	1	they	they	PRON
ftr-428	274	2	also	also	ADV
ftr-428	274	3	incorporate	incorporate	VERB
ftr-428	274	4	a	a	DET
ftr-428	274	5	continuous	continuous	ADJ
ftr-428	274	6	interest	interest	NOUN
ftr-428	274	7	rate	rate	NOUN
ftr-428	274	8	over	over	ADP
ftr-428	274	9	that	that	DET
ftr-428	274	10	duration	duration	NOUN
ftr-428	274	11	that	that	PRON
ftr-428	274	12	is	be	AUX
ftr-428	274	13	not	not	PART
ftr-428	274	14	likely	likely	ADJ
ftr-428	274	15	to	to	PART
ftr-428	274	16	reflect	reflect	VERB
ftr-428	274	17	actual	actual	ADJ
ftr-428	274	18	rates	rate	NOUN
ftr-428	274	19	since	since	SCONJ
ftr-428	274	20	that	that	DET
ftr-428	274	21	rate	rate	NOUN
ftr-428	274	22	is	be	AUX
ftr-428	274	23	not	not	PART
ftr-428	274	24	likely	likely	ADJ
ftr-428	274	25	to	to	PART
ftr-428	274	26	remain	remain	VERB
ftr-428	274	27	the	the	DET
ftr-428	274	28	same	same	ADJ
ftr-428	274	29	over	over	ADP
ftr-428	274	30	that	that	DET
ftr-428	274	31	period	period	NOUN
ftr-428	274	32	.	.	PUNCT
ftr-428	275	1	further	far	ADV
ftr-428	275	2	,	,	PUNCT
ftr-428	275	3	the	the	DET
ftr-428	275	4	government	government	NOUN
ftr-428	275	5	has	have	AUX
ftr-428	275	6	acknowledged	acknowledge	VERB
ftr-428	275	7	the	the	DET
ftr-428	275	8	difficulty	difficulty	NOUN
ftr-428	275	9	posed	pose	VERB
ftr-428	275	10	by	by	ADP
ftr-428	275	11	valuing	value	VERB
ftr-428	275	12	contingent	contingent	ADJ
ftr-428	275	13	interests	interest	NOUN
ftr-428	275	14	that	that	PRON
ftr-428	275	15	are	be	AUX
ftr-428	275	16	not	not	PART
ftr-428	275	17	subject	subject	ADJ
ftr-428	275	18	to	to	ADP
ftr-428	275	19	ordinary	ordinary	ADJ
ftr-428	275	20	rules	rule	NOUN
ftr-428	275	21	of	of	ADP
ftr-428	275	22	actuarial	actuarial	ADJ
ftr-428	275	23	valuation	valuation	NOUN
ftr-428	275	24	and	and	CCONJ
ftr-428	275	25	has	have	AUX
ftr-428	275	26	stated	state	VERB
ftr-428	275	27	that	that	SCONJ
ftr-428	275	28	the	the	DET
ftr-428	275	29	general	general	ADJ
ftr-428	275	30	rules	rule	NOUN
ftr-428	275	31	of	of	ADP
ftr-428	275	32	valuation	valuation	NOUN
ftr-428	275	33	as	as	SCONJ
ftr-428	275	34	expressed	express	VERB
ftr-428	275	35	in	in	ADP
ftr-428	275	36	the	the	DET
ftr-428	275	37	regulations	regulation	NOUN
ftr-428	275	38	should	should	AUX
ftr-428	275	39	apply	apply	VERB
ftr-428	275	40	.	.	PUNCT
ftr-428	276	1	3	3	NUM
ftr-428	276	2	thus	thus	ADV
ftr-428	276	3	,	,	PUNCT
ftr-428	276	4	for	for	ADP
ftr-428	276	5	example	example	NOUN
ftr-428	276	6	,	,	PUNCT
ftr-428	276	7	to	to	PART
ftr-428	276	8	value	value	VERB
ftr-428	276	9	a	a	DET
ftr-428	276	10	remainder	remainder	NOUN
ftr-428	276	11	interest	interest	NOUN
ftr-428	276	12	that	that	PRON
ftr-428	276	13	is	be	AUX
ftr-428	276	14	subject	subject	ADJ
ftr-428	276	15	to	to	ADP
ftr-428	276	16	being	be	AUX
ftr-428	276	17	reduced	reduce	VERB
ftr-428	276	18	by	by	ADP
ftr-428	276	19	additional	additional	ADJ
ftr-428	276	20	children	child	NOUN
ftr-428	276	21	either	either	CCONJ
ftr-428	276	22	born	bear	VERB
ftr-428	276	23	or	or	CCONJ
ftr-428	276	24	adopted	adopt	VERB
ftr-428	276	25	by	by	ADP
ftr-428	276	26	his	his	PRON
ftr-428	276	27	fifty	fifty	NUM
ftr-428	276	28	-	-	PUNCT
ftr-428	276	29	three	three	NUM
ftr-428	276	30	year	year	NOUN
ftr-428	276	31	old	old	ADJ
ftr-428	276	32	mother	mother	NOUN
ftr-428	276	33	,	,	PUNCT
ftr-428	276	34	...	...	PUNCT
ftr-428	276	35	the	the	DET
ftr-428	276	36	actuarial	actuarial	ADJ
ftr-428	276	37	value	value	NOUN
ftr-428	276	38	of	of	ADP
ftr-428	276	39	the	the	DET
ftr-428	276	40	decedent	decedent	NOUN
ftr-428	276	41	's	's	PART
ftr-428	276	42	remainder	remainder	NOUN
ftr-428	276	43	interest	interest	NOUN
ftr-428	276	44	ascertained	ascertain	VERB
ftr-428	276	45	by	by	ADP
ftr-428	276	46	the	the	DET
ftr-428	276	47	formula	formula	NOUN
ftr-428	276	48	set	set	VERB
ftr-428	276	49	forth	forth	ADP
ftr-428	276	50	in	in	ADP
ftr-428	276	51	section	section	NOUN
ftr-428	276	52	20.2031-[7t(d	20.2031-[7t(d	PROPN
ftr-428	276	53	)	)	PUNCT
ftr-428	276	54	]	]	PUNCT
ftr-428	276	55	of	of	ADP
ftr-428	276	56	the	the	DET
ftr-428	276	57	regulations	regulation	NOUN
ftr-428	276	58	,	,	PUNCT
ftr-428	276	59	should	should	AUX
ftr-428	276	60	be	be	AUX
ftr-428	276	61	the	the	DET
ftr-428	276	62	starting	starting	NOUN
ftr-428	276	63	point	point	NOUN
ftr-428	276	64	.	.	PUNCT
ftr-428	277	1	consideration	consideration	NOUN
ftr-428	277	2	should	should	AUX
ftr-428	277	3	then	then	ADV
ftr-428	277	4	be	be	AUX
ftr-428	277	5	given	give	VERB
ftr-428	277	6	to	to	ADP
ftr-428	277	7	all	all	DET
ftr-428	277	8	known	know	VERB
ftr-428	277	9	facts	fact	NOUN
ftr-428	277	10	and	and	CCONJ
ftr-428	277	11	circumstances	circumstance	NOUN
ftr-428	277	12	that	that	PRON
ftr-428	277	13	might	might	AUX
ftr-428	277	14	tend	tend	VERB
ftr-428	277	15	to	to	PART
ftr-428	277	16	decrease	decrease	VERB
ftr-428	277	17	such	such	ADJ
ftr-428	277	18	value	value	NOUN
ftr-428	277	19	,	,	PUNCT
ftr-428	277	20	with	with	SCONJ
ftr-428	277	21	due	due	ADJ
ftr-428	277	22	regard	regard	NOUN
ftr-428	277	23	for	for	ADP
ftr-428	277	24	(	(	PUNCT
ftr-428	277	25	1	1	X
ftr-428	277	26	)	)	PUNCT
ftr-428	277	27	the	the	DET
ftr-428	277	28	certainty	certainty	NOUN
ftr-428	277	29	that	that	SCONJ
ftr-428	277	30	a	a	DET
ftr-428	277	31	woman	woman	NOUN
ftr-428	277	32	who	who	PRON
ftr-428	277	33	has	have	AUX
ftr-428	277	34	reached	reach	VERB
ftr-428	277	35	the	the	DET
ftr-428	277	36	age	age	NOUN
ftr-428	277	37	of	of	ADP
ftr-428	277	38	53	53	NUM
ftr-428	277	39	years	year	NOUN
ftr-428	277	40	will	will	AUX
ftr-428	277	41	not	not	PART
ftr-428	277	42	bear	bear	VERB
ftr-428	277	43	children	child	NOUN
ftr-428	277	44	is	be	AUX
ftr-428	277	45	far	far	ADV
ftr-428	277	46	greater	great	ADJ
ftr-428	277	47	than	than	ADP
ftr-428	277	48	that	that	PRON
ftr-428	277	49	which	which	PRON
ftr-428	277	50	attends	attend	VERB
ftr-428	277	51	most	most	ADJ
ftr-428	277	52	other	other	ADJ
ftr-428	277	53	human	human	ADJ
ftr-428	277	54	affairs	affair	NOUN
ftr-428	277	55	and	and	CCONJ
ftr-428	277	56	(	(	PUNCT
ftr-428	277	57	2	2	X
ftr-428	277	58	)	)	PUNCT
ftr-428	277	59	the	the	DET
ftr-428	277	60	unlikelihood	unlikelihood	NOUN
ftr-428	277	61	that	that	PRON
ftr-428	277	62	a	a	DET
ftr-428	277	63	woman	woman	NOUN
ftr-428	277	64	of	of	ADP
ftr-428	277	65	that	that	DET
ftr-428	277	66	age	age	NOUN
ftr-428	277	67	will	will	AUX
ftr-428	277	68	adopt	adopt	VERB
ftr-428	277	69	a	a	DET
ftr-428	277	70	child.54	child.54	PROPN
ftr-428	277	71	section	section	NOUN
ftr-428	277	72	2033	2033	NUM
ftr-428	277	73	includes	include	VERB
ftr-428	277	74	property	property	NOUN
ftr-428	277	75	that	that	PRON
ftr-428	277	76	inherently	inherently	ADV
ftr-428	277	77	involves	involve	VERB
ftr-428	277	78	risks	risk	NOUN
ftr-428	277	79	and	and	CCONJ
ftr-428	277	80	difficulty	difficulty	NOUN
ftr-428	277	81	in	in	ADP
ftr-428	277	82	valuation	valuation	NOUN
ftr-428	277	83	.	.	PUNCT
ftr-428	278	1	in	in	ADP
ftr-428	278	2	first	first	PROPN
ftr-428	278	3	victoria	victoria	PROPN
ftr-428	278	4	national	national	PROPN
ftr-428	278	5	bank	bank	PROPN
ftr-428	278	6	v.	v.	PROPN
ftr-428	278	7	united	united	PROPN
ftr-428	278	8	states,55	states,55	PROPN
ftr-428	278	9	the	the	DET
ftr-428	278	10	court	court	NOUN
ftr-428	278	11	held	hold	VERB
ftr-428	278	12	the	the	DET
ftr-428	278	13	transfer	transfer	NOUN
ftr-428	278	14	of	of	ADP
ftr-428	278	15	a	a	DET
ftr-428	278	16	rice	rice	NOUN
ftr-428	278	17	production	production	NOUN
ftr-428	278	18	history	history	NOUN
ftr-428	278	19	was	be	AUX
ftr-428	278	20	includable	includable	ADJ
ftr-428	278	21	under	under	ADP
ftr-428	278	22	section	section	NOUN
ftr-428	278	23	2033	2033	NUM
ftr-428	278	24	since	since	SCONJ
ftr-428	278	25	it	it	PRON
ftr-428	278	26	was	be	AUX
ftr-428	278	27	comparable	comparable	ADJ
ftr-428	278	28	to	to	ADP
ftr-428	278	29	goodwill	goodwill	NOUN
ftr-428	278	30	that	that	SCONJ
ftr-428	278	31	"	"	PUNCT
ftr-428	278	32	has	have	AUX
ftr-428	278	33	value	value	NOUN
ftr-428	278	34	only	only	ADV
ftr-428	278	35	because	because	SCONJ
ftr-428	278	36	it	it	PRON
ftr-428	278	37	carries	carry	VERB
ftr-428	278	38	the	the	DET
ftr-428	278	39	expectancy	expectancy	NOUN
ftr-428	278	40	of	of	ADP
ftr-428	278	41	receiving	receive	VERB
ftr-428	278	42	future	future	ADJ
ftr-428	278	43	assets	asset	NOUN
ftr-428	278	44	of	of	ADP
ftr-428	278	45	more	more	ADJ
ftr-428	278	46	concrete	concrete	ADJ
ftr-428	278	47	value	value	NOUN
ftr-428	278	48	.	.	PUNCT
ftr-428	279	1	"56	"56	PROPN
ftr-428	279	2	likewise	likewise	ADV
ftr-428	279	3	,	,	PUNCT
ftr-428	279	4	an	an	DET
ftr-428	279	5	author	author	NOUN
ftr-428	279	6	's	's	PART
ftr-428	279	7	name	name	NOUN
ftr-428	279	8	that	that	PRON
ftr-428	279	9	could	could	AUX
ftr-428	279	10	be	be	AUX
ftr-428	279	11	devised	devise	VERB
ftr-428	279	12	was	be	AUX
ftr-428	279	13	includable	includable	ADJ
ftr-428	279	14	and	and	CCONJ
ftr-428	279	15	valued	value	VERB
ftr-428	279	16	with	with	ADP
ftr-428	279	17	respect	respect	NOUN
ftr-428	279	18	to	to	ADP
ftr-428	279	19	contracts	contract	NOUN
ftr-428	279	20	decedent	decedent	NOUN
ftr-428	279	21	had	have	AUX
ftr-428	279	22	entered	enter	VERB
ftr-428	279	23	into	into	ADP
ftr-428	279	24	before	before	ADP
ftr-428	279	25	her	her	PRON
ftr-428	279	26	death	death	NOUN
ftr-428	279	27	,	,	PUNCT
ftr-428	279	28	subject	subject	ADJ
ftr-428	279	29	to	to	ADP
ftr-428	279	30	discounting	discount	VERB
ftr-428	279	31	to	to	PART
ftr-428	279	32	reflect	reflect	VERB
ftr-428	279	33	the	the	DET
ftr-428	279	34	uncertainty	uncertainty	NOUN
ftr-428	279	35	of	of	ADP
ftr-428	279	36	the	the	DET
ftr-428	279	37	value	value	NOUN
ftr-428	279	38	of	of	ADP
ftr-428	279	39	the	the	DET
ftr-428	279	40	name	name	NOUN
ftr-428	279	41	continued	continue	VERB
ftr-428	279	42	on	on	ADP
ftr-428	279	43	ghostwritten	ghostwritten	ADJ
ftr-428	279	44	novels	novel	NOUN
ftr-428	279	45	of	of	ADP
ftr-428	279	46	the	the	DET
ftr-428	279	47	same	same	ADJ
ftr-428	279	48	genre	genre	NOUN
ftr-428	279	49	subsequent	subsequent	ADJ
ftr-428	279	50	to	to	ADP
ftr-428	279	51	her	her	PRON
ftr-428	279	52	death	death	NOUN
ftr-428	279	53	.	.	PUNCT
ftr-428	280	1	7	7	NUM
ftr-428	280	2	in	in	ADP
ftr-428	280	3	estate	estate	NOUN
ftr-428	280	4	of	of	ADP
ftr-428	280	5	andrews,58	andrews,58	NOUN
ftr-428	280	6	while	while	SCONJ
ftr-428	280	7	the	the	DET
ftr-428	280	8	estate	estate	NOUN
ftr-428	280	9	had	have	AUX
ftr-428	280	10	omitted	omit	VERB
ftr-428	280	11	the	the	DET
ftr-428	280	12	decedent	decedent	NOUN
ftr-428	280	13	's	's	PART
ftr-428	280	14	name	name	NOUN
ftr-428	280	15	as	as	ADP
ftr-428	280	16	an	an	DET
ftr-428	280	17	asset	asset	NOUN
ftr-428	280	18	of	of	ADP
ftr-428	280	19	the	the	DET
ftr-428	280	20	estate	estate	NOUN
ftr-428	280	21	on	on	ADP
ftr-428	280	22	the	the	DET
ftr-428	280	23	estate	estate	NOUN
ftr-428	280	24	tax	tax	NOUN
ftr-428	280	25	return,59	return,59	NOUN
ftr-428	280	26	the	the	DET
ftr-428	280	27	court	court	NOUN
ftr-428	280	28	underlined	underline	VERB
ftr-428	280	29	the	the	DET
ftr-428	280	30	importance	importance	NOUN
ftr-428	280	31	of	of	ADP
ftr-428	280	32	her	her	PRON
ftr-428	280	33	name	name	NOUN
ftr-428	280	34	as	as	ADP
ftr-428	280	35	contributing	contribute	VERB
ftr-428	280	36	to	to	ADP
ftr-428	280	37	the	the	DET
ftr-428	280	38	success	success	NOUN
ftr-428	280	39	of	of	ADP
ftr-428	280	40	the	the	DET
ftr-428	280	41	first	first	ADJ
ftr-428	280	42	post	post	NOUN
ftr-428	280	43	-	-	NOUN
ftr-428	280	44	death	death	NOUN
ftr-428	280	45	,	,	PUNCT
ftr-428	280	46	ghostwritten	ghostwritten	NOUN
ftr-428	280	47	,	,	PUNCT
ftr-428	280	48	novel.6	novel.6	PROPN
ftr-428	280	49	"	"	PUNCT
ftr-428	280	50	thus	thus	ADV
ftr-428	280	51	,	,	PUNCT
ftr-428	280	52	52	52	NUM
ftr-428	280	53	.	.	PUNCT
ftr-428	281	1	see	see	VERB
ftr-428	281	2	regs	reg	NOUN
ftr-428	281	3	.	.	PUNCT
ftr-428	282	1	§	§	PROPN
ftr-428	282	2	20.7520	20.7520	NUM
ftr-428	282	3	-	-	SYM
ftr-428	282	4	3(b	3(b	NUM
ftr-428	282	5	)	)	PUNCT
ftr-428	282	6	.	.	PUNCT
ftr-428	283	1	53	53	NUM
ftr-428	283	2	.	.	PUNCT
ftr-428	284	1	see	see	VERB
ftr-428	284	2	regs	reg	NOUN
ftr-428	284	3	.	.	PUNCT
ftr-428	285	1	§	§	PROPN
ftr-428	285	2	20.2031	20.2031	NUM
ftr-428	285	3	-	-	SYM
ftr-428	285	4	1(a	1(a	NUM
ftr-428	285	5	)	)	PUNCT
ftr-428	285	6	;	;	PUNCT
ftr-428	285	7	rev	rev	PROPN
ftr-428	285	8	.	.	PROPN
ftr-428	286	1	rul	rul	PROPN
ftr-428	286	2	.	.	PUNCT
ftr-428	287	1	76	76	NUM
ftr-428	287	2	-	-	SYM
ftr-428	287	3	472	472	NUM
ftr-428	287	4	,	,	PUNCT
ftr-428	287	5	1976	1976	NUM
ftr-428	287	6	-	-	SYM
ftr-428	287	7	2	2	NUM
ftr-428	287	8	c.b	c.b	PROPN
ftr-428	287	9	.	.	PROPN
ftr-428	287	10	264	264	NUM
ftr-428	287	11	.	.	X
ftr-428	288	1	54	54	NUM
ftr-428	288	2	.	.	PUNCT
ftr-428	289	1	rev	rev	PROPN
ftr-428	289	2	.	.	PUNCT
ftr-428	290	1	rul	rul	PROPN
ftr-428	290	2	.	.	PUNCT
ftr-428	291	1	76	76	NUM
ftr-428	291	2	-	-	SYM
ftr-428	291	3	472	472	NUM
ftr-428	291	4	,	,	PUNCT
ftr-428	291	5	1976	1976	NUM
ftr-428	291	6	-	-	SYM
ftr-428	291	7	2	2	NUM
ftr-428	291	8	c.b	c.b	PROPN
ftr-428	291	9	.	.	PROPN
ftr-428	291	10	264	264	NUM
ftr-428	291	11	.	.	PUNCT
ftr-428	292	1	55	55	NUM
ftr-428	292	2	.	.	X
ftr-428	292	3	620	620	NUM
ftr-428	292	4	f.2d	f.2d	SYM
ftr-428	292	5	1096	1096	NUM
ftr-428	292	6	(	(	PUNCT
ftr-428	292	7	5th	5th	ADJ
ftr-428	292	8	cir	cir	NOUN
ftr-428	292	9	.	.	PUNCT
ftr-428	292	10	1980	1980	NUM
ftr-428	292	11	)	)	PUNCT
ftr-428	292	12	.	.	PUNCT
ftr-428	293	1	56	56	NUM
ftr-428	293	2	.	.	PUNCT
ftr-428	294	1	first	first	PROPN
ftr-428	294	2	victoria	victoria	PROPN
ftr-428	294	3	nat'l	nat'l	PROPN
ftr-428	294	4	bank	bank	PROPN
ftr-428	294	5	,	,	PUNCT
ftr-428	294	6	620	620	NUM
ftr-428	294	7	f.2d	f.2d	X
ftr-428	294	8	at	at	ADP
ftr-428	294	9	1106	1106	NUM
ftr-428	294	10	.	.	PUNCT
ftr-428	295	1	57	57	NUM
ftr-428	295	2	.	.	PUNCT
ftr-428	296	1	the	the	DET
ftr-428	296	2	court	court	NOUN
ftr-428	296	3	substantially	substantially	ADV
ftr-428	296	4	discounted	discount	VERB
ftr-428	296	5	the	the	DET
ftr-428	296	6	contract	contract	NOUN
ftr-428	296	7	amount	amount	NOUN
ftr-428	296	8	by	by	ADP
ftr-428	296	9	the	the	DET
ftr-428	296	10	risk	risk	NOUN
ftr-428	296	11	associated	associate	VERB
ftr-428	296	12	with	with	ADP
ftr-428	296	13	an	an	DET
ftr-428	296	14	inability	inability	NOUN
ftr-428	296	15	to	to	PART
ftr-428	296	16	produce	produce	VERB
ftr-428	296	17	a	a	DET
ftr-428	296	18	novel	novel	NOUN
ftr-428	296	19	agreeable	agreeable	ADJ
ftr-428	296	20	to	to	ADP
ftr-428	296	21	the	the	DET
ftr-428	296	22	publisher	publisher	NOUN
ftr-428	296	23	.	.	PUNCT
ftr-428	297	1	see	see	VERB
ftr-428	297	2	estate	estate	NOUN
ftr-428	297	3	of	of	ADP
ftr-428	297	4	andrews	andrews	PROPN
ftr-428	297	5	v.	v.	PROPN
ftr-428	297	6	commissioner	commissioner	PROPN
ftr-428	297	7	,	,	PUNCT
ftr-428	297	8	850	850	NUM
ftr-428	297	9	f.supp	f.supp	ADJ
ftr-428	297	10	.	.	PROPN
ftr-428	297	11	1279	1279	NUM
ftr-428	297	12	,	,	PUNCT
ftr-428	297	13	1291	1291	NUM
ftr-428	297	14	(	(	PUNCT
ftr-428	297	15	e.d	e.d	PROPN
ftr-428	297	16	.	.	PROPN
ftr-428	297	17	va	va	PROPN
ftr-428	297	18	.	.	PROPN
ftr-428	297	19	1994	1994	NUM
ftr-428	297	20	)	)	PUNCT
ftr-428	297	21	.	.	PUNCT
ftr-428	298	1	58	58	NUM
ftr-428	298	2	.	.	PUNCT
ftr-428	299	1	i	i	PRON
ftr-428	299	2	d.	d.	PROPN
ftr-428	299	3	at	at	ADP
ftr-428	299	4	1279	1279	NUM
ftr-428	299	5	.	.	PUNCT
ftr-428	300	1	59	59	NUM
ftr-428	300	2	.	.	PUNCT
ftr-428	301	1	i	i	PRON
ftr-428	301	2	d.	d.	PROPN
ftr-428	301	3	a	a	DET
ftr-428	301	4	decedent	decedent	NOUN
ftr-428	301	5	's	's	PART
ftr-428	301	6	name	name	NOUN
ftr-428	301	7	is	be	AUX
ftr-428	301	8	an	an	DET
ftr-428	301	9	unusual	unusual	ADJ
ftr-428	301	10	property	property	NOUN
ftr-428	301	11	interest	interest	NOUN
ftr-428	301	12	.	.	PUNCT
ftr-428	302	1	see	see	VERB
ftr-428	302	2	state	state	PROPN
ftr-428	302	3	ex	ex	X
ftr-428	302	4	re	re	ADP
ftr-428	302	5	elvis	elvis	PROPN
ftr-428	302	6	presley	presley	PROPN
ftr-428	302	7	international	international	PROPN
ftr-428	302	8	memorial	memorial	ADJ
ftr-428	302	9	foundation	foundation	NOUN
ftr-428	302	10	v.	v.	ADP
ftr-428	302	11	crowell	crowell	PROPN
ftr-428	302	12	,	,	PUNCT
ftr-428	302	13	733	733	NUM
ftr-428	302	14	s.w.2d	s.w.2d	NUM
ftr-428	302	15	89	89	NUM
ftr-428	302	16	(	(	PUNCT
ftr-428	302	17	1987	1987	NUM
ftr-428	302	18	)	)	PUNCT
ftr-428	302	19	.	.	PUNCT
ftr-428	303	1	60	60	NUM
ftr-428	303	2	.	.	PUNCT
ftr-428	304	1	estate	estate	NOUN
ftr-428	304	2	ofandrews	ofandrew	NOUN
ftr-428	304	3	,	,	PUNCT
ftr-428	304	4	at	at	ADP
ftr-428	304	5	1286	1286	NUM
ftr-428	304	6	.	.	PUNCT
ftr-428	305	1	[	[	X
ftr-428	305	2	vol	vol	NOUN
ftr-428	305	3	.	.	PUNCT
ftr-428	305	4	5:2	5:2	NUM
ftr-428	305	5	contingencies	contingency	NOUN
ftr-428	305	6	and	and	CCONJ
ftr-428	305	7	the	the	DET
ftr-428	305	8	estate	estate	NOUN
ftr-428	305	9	tax	tax	NOUN
ftr-428	305	10	while	while	SCONJ
ftr-428	305	11	valuation	valuation	NOUN
ftr-428	305	12	was	be	AUX
ftr-428	305	13	subject	subject	ADJ
ftr-428	305	14	to	to	ADP
ftr-428	305	15	contingencies	contingency	NOUN
ftr-428	305	16	,	,	PUNCT
ftr-428	305	17	the	the	DET
ftr-428	305	18	asset	asset	NOUN
ftr-428	305	19	,	,	PUNCT
ftr-428	305	20	although	although	SCONJ
ftr-428	305	21	unusual	unusual	ADJ
ftr-428	305	22	,	,	PUNCT
ftr-428	305	23	was	be	AUX
ftr-428	305	24	clearly	clearly	ADV
ftr-428	305	25	includable	includable	ADJ
ftr-428	305	26	under	under	ADP
ftr-428	305	27	section	section	NOUN
ftr-428	305	28	2033	2033	NUM
ftr-428	305	29	,	,	PUNCT
ftr-428	305	30	but	but	CCONJ
ftr-428	305	31	discounted	discount	VERB
ftr-428	305	32	to	to	PART
ftr-428	305	33	reflect	reflect	VERB
ftr-428	305	34	uncertainty	uncertainty	NOUN
ftr-428	305	35	of	of	ADP
ftr-428	305	36	the	the	DET
ftr-428	305	37	success	success	NOUN
ftr-428	305	38	of	of	ADP
ftr-428	305	39	the	the	DET
ftr-428	305	40	novels	novel	NOUN
ftr-428	305	41	written	write	VERB
ftr-428	305	42	by	by	ADP
ftr-428	305	43	others	other	NOUN
ftr-428	305	44	under	under	ADP
ftr-428	305	45	decedent	decedent	NOUN
ftr-428	305	46	's	's	PART
ftr-428	305	47	name	name	NOUN
ftr-428	305	48	after	after	ADP
ftr-428	305	49	her	her	PRON
ftr-428	305	50	death	death	NOUN
ftr-428	305	51	.	.	PUNCT
ftr-428	306	1	essentially	essentially	ADV
ftr-428	306	2	,	,	PUNCT
ftr-428	306	3	all	all	DET
ftr-428	306	4	"	"	PUNCT
ftr-428	306	5	property	property	NOUN
ftr-428	306	6	,	,	PUNCT
ftr-428	306	7	"	"	PUNCT
ftr-428	306	8	as	as	SCONJ
ftr-428	306	9	used	use	VERB
ftr-428	306	10	in	in	ADP
ftr-428	306	11	the	the	DET
ftr-428	306	12	section	section	NOUN
ftr-428	306	13	2033	2033	NUM
ftr-428	306	14	includes	include	VERB
ftr-428	306	15	contingent	contingent	ADJ
ftr-428	306	16	interests	interest	NOUN
ftr-428	306	17	,	,	PUNCT
ftr-428	306	18	including	include	VERB
ftr-428	306	19	all	all	DET
ftr-428	306	20	choses	chose	NOUN
ftr-428	306	21	in	in	ADP
ftr-428	306	22	action,61	action,61	NOUN
ftr-428	306	23	although	although	SCONJ
ftr-428	306	24	valuation	valuation	NOUN
ftr-428	306	25	may	may	AUX
ftr-428	306	26	reflect	reflect	VERB
ftr-428	306	27	substantial	substantial	ADJ
ftr-428	306	28	discounts	discount	NOUN
ftr-428	306	29	due	due	ADP
ftr-428	306	30	to	to	ADP
ftr-428	306	31	the	the	DET
ftr-428	306	32	property	property	NOUN
ftr-428	306	33	's	's	PART
ftr-428	306	34	contingent	contingent	ADJ
ftr-428	306	35	nature	nature	NOUN
ftr-428	306	36	and	and	CCONJ
ftr-428	306	37	although	although	SCONJ
ftr-428	306	38	valuation	valuation	NOUN
ftr-428	306	39	may	may	AUX
ftr-428	306	40	be	be	AUX
ftr-428	306	41	problematic	problematic	ADJ
ftr-428	306	42	and	and	CCONJ
ftr-428	306	43	inexact.62	inexact.62	NOUN
ftr-428	306	44	that	that	PRON
ftr-428	306	45	is	be	AUX
ftr-428	306	46	,	,	PUNCT
ftr-428	306	47	except	except	SCONJ
ftr-428	306	48	where	where	SCONJ
ftr-428	306	49	contingent	contingent	ADJ
ftr-428	306	50	interests	interest	NOUN
ftr-428	306	51	are	be	AUX
ftr-428	306	52	excluded	exclude	VERB
ftr-428	306	53	because	because	SCONJ
ftr-428	306	54	they	they	PRON
ftr-428	306	55	are	be	AUX
ftr-428	306	56	not	not	PART
ftr-428	306	57	beneficially	beneficially	ADV
ftr-428	306	58	owned	own	VERB
ftr-428	306	59	by	by	ADP
ftr-428	306	60	the	the	DET
ftr-428	306	61	decedent	decedent	NOUN
ftr-428	306	62	under	under	ADP
ftr-428	306	63	state	state	NOUN
ftr-428	306	64	law	law	NOUN
ftr-428	306	65	,	,	PUNCT
ftr-428	306	66	property	property	NOUN
ftr-428	306	67	interests	interest	NOUN
ftr-428	306	68	subject	subject	ADJ
ftr-428	306	69	to	to	ADP
ftr-428	306	70	section	section	NOUN
ftr-428	306	71	2033	2033	NUM
ftr-428	306	72	are	be	AUX
ftr-428	306	73	included	include	VERB
ftr-428	306	74	at	at	ADP
ftr-428	306	75	a	a	DET
ftr-428	306	76	value	value	NOUN
ftr-428	306	77	that	that	PRON
ftr-428	306	78	reflects	reflect	VERB
ftr-428	306	79	the	the	DET
ftr-428	306	80	uncertainty	uncertainty	NOUN
ftr-428	306	81	of	of	ADP
ftr-428	306	82	the	the	DET
ftr-428	306	83	contingency	contingency	NOUN
ftr-428	306	84	attached	attach	VERB
ftr-428	306	85	to	to	ADP
ftr-428	306	86	or	or	CCONJ
ftr-428	306	87	inherent	inherent	ADJ
ftr-428	306	88	in	in	ADP
ftr-428	306	89	the	the	DET
ftr-428	306	90	property	property	NOUN
ftr-428	306	91	interest	interest	NOUN
ftr-428	306	92	.	.	PUNCT
ftr-428	307	1	b.	b.	PROPN
ftr-428	307	2	section	section	PROPN
ftr-428	307	3	2034	2034	NUM
ftr-428	307	4	and	and	CCONJ
ftr-428	307	5	the	the	DET
ftr-428	307	6	inclusion	inclusion	NOUN
ftr-428	307	7	of	of	ADP
ftr-428	307	8	marital	marital	ADJ
ftr-428	307	9	expectancies	expectancy	NOUN
ftr-428	307	10	section	section	NOUN
ftr-428	307	11	2034	2034	NUM
ftr-428	307	12	requires	require	VERB
ftr-428	307	13	that	that	SCONJ
ftr-428	307	14	the	the	DET
ftr-428	307	15	value	value	NOUN
ftr-428	307	16	of	of	ADP
ftr-428	307	17	the	the	DET
ftr-428	307	18	surviving	surviving	NOUN
ftr-428	307	19	spouse	spouse	NOUN
ftr-428	307	20	's	's	PART
ftr-428	307	21	dower	dower	NOUN
ftr-428	307	22	,	,	PUNCT
ftr-428	307	23	curtesy	curtesy	ADJ
ftr-428	307	24	,	,	PUNCT
ftr-428	307	25	or	or	CCONJ
ftr-428	307	26	statutory	statutory	ADJ
ftr-428	307	27	share	share	NOUN
ftr-428	307	28	interest	interest	NOUN
ftr-428	307	29	be	be	AUX
ftr-428	307	30	included	include	VERB
ftr-428	307	31	in	in	ADP
ftr-428	307	32	the	the	DET
ftr-428	307	33	decedent	decedent	NOUN
ftr-428	307	34	's	's	PART
ftr-428	307	35	estate.63	estate.63	VERB
ftr-428	307	36	these	these	DET
ftr-428	307	37	interests	interest	NOUN
ftr-428	307	38	that	that	PRON
ftr-428	307	39	belong	belong	VERB
ftr-428	307	40	to	to	ADP
ftr-428	307	41	another	another	DET
ftr-428	307	42	onlybelongto	onlybelongto	NOUN
ftr-428	307	43	them	they	PRON
ftr-428	307	44	,	,	PUNCT
ftr-428	307	45	contingently	contingently	ADV
ftr-428	307	46	,	,	PUNCT
ftr-428	307	47	at	at	ADP
ftr-428	307	48	decedent	decedent	NOUN
ftr-428	307	49	's	's	PART
ftr-428	307	50	death	death	NOUN
ftr-428	307	51	or	or	CCONJ
ftr-428	307	52	,	,	PUNCT
ftr-428	307	53	potentially	potentially	ADV
ftr-428	307	54	earlier	early	ADV
ftr-428	307	55	,	,	PUNCT
ftr-428	307	56	in	in	ADP
ftr-428	307	57	the	the	DET
ftr-428	307	58	case	case	NOUN
ftr-428	307	59	of	of	ADP
ftr-428	307	60	divorce	divorce	NOUN
ftr-428	307	61	.	.	PUNCT
ftr-428	308	1	from	from	ADP
ftr-428	308	2	1918	1918	NUM
ftr-428	308	3	,	,	PUNCT
ftr-428	308	4	'	'	PUNCT
ftr-428	308	5	they	they	PRON
ftr-428	308	6	were	be	AUX
ftr-428	308	7	specifically	specifically	ADV
ftr-428	308	8	included	include	VERB
ftr-428	308	9	in	in	ADP
ftr-428	308	10	decedent	decedent	NOUN
ftr-428	308	11	's	's	PART
ftr-428	308	12	estate	estate	NOUN
ftr-428	308	13	as	as	ADV
ftr-428	308	14	long	long	ADV
ftr-428	308	15	as	as	ADP
ftr-428	308	16	,	,	PUNCT
ftr-428	308	17	under	under	ADP
ftr-428	308	18	local	local	ADJ
ftr-428	308	19	law	law	NOUN
ftr-428	308	20	,	,	PUNCT
ftr-428	308	21	decedent	decedent	NOUN
ftr-428	308	22	was	be	AUX
ftr-428	308	23	not	not	PART
ftr-428	308	24	prohibited	prohibit	VERB
ftr-428	308	25	from	from	ADP
ftr-428	308	26	ever	ever	ADV
ftr-428	308	27	acquiring	acquire	VERB
ftr-428	308	28	an	an	DET
ftr-428	308	29	interest	interest	NOUN
ftr-428	308	30	in	in	ADP
ftr-428	308	31	such	such	ADJ
ftr-428	308	32	property	property	NOUN
ftr-428	308	33	.	.	PUNCT
ftr-428	309	1	most	most	ADJ
ftr-428	309	2	of	of	ADP
ftr-428	309	3	the	the	DET
ftr-428	309	4	cases	case	NOUN
ftr-428	309	5	brought	bring	VERB
ftr-428	309	6	under	under	ADP
ftr-428	309	7	section	section	NOUN
ftr-428	309	8	2034	2034	NUM
ftr-428	309	9	involve	involve	VERB
ftr-428	309	10	issues	issue	NOUN
ftr-428	309	11	of	of	ADP
ftr-428	309	12	adequacy	adequacy	NOUN
ftr-428	309	13	of	of	ADP
ftr-428	309	14	consideration	consideration	NOUN
ftr-428	309	15	for	for	ADP
ftr-428	309	16	a	a	DET
ftr-428	309	17	spouse	spouse	NOUN
ftr-428	309	18	's	's	PART
ftr-428	309	19	relinquishing	relinquish	VERB
ftr-428	309	20	these	these	DET
ftr-428	309	21	interests	interest	NOUN
ftr-428	309	22	"	"	PUNCT
ftr-428	309	23	and	and	CCONJ
ftr-428	309	24	the	the	DET
ftr-428	309	25	corresponding	correspond	VERB
ftr-428	309	26	deductibility	deductibility	NOUN
ftr-428	309	27	of	of	ADP
ftr-428	309	28	a	a	DET
ftr-428	309	29	claim	claim	NOUN
ftr-428	309	30	under	under	ADP
ftr-428	309	31	section	section	NOUN
ftr-428	309	32	2053.66	2053.66	NUM
ftr-428	309	33	marital	marital	ADJ
ftr-428	309	34	property	property	NOUN
ftr-428	309	35	interests	interest	NOUN
ftr-428	309	36	that	that	PRON
ftr-428	309	37	are	be	AUX
ftr-428	309	38	included	include	VERB
ftr-428	309	39	in	in	ADP
ftr-428	309	40	decedent	decedent	NOUN
ftr-428	309	41	's	's	PART
ftr-428	309	42	estate	estate	NOUN
ftr-428	309	43	under	under	ADP
ftr-428	309	44	section	section	NOUN
ftr-428	309	45	2034	2034	NUM
ftr-428	309	46	are	be	AUX
ftr-428	309	47	included	include	VERB
ftr-428	309	48	in	in	ADP
ftr-428	309	49	basically	basically	ADV
ftr-428	309	50	the	the	DET
ftr-428	309	51	same	same	ADJ
ftr-428	309	52	way	way	NOUN
ftr-428	309	53	that	that	PRON
ftr-428	309	54	property	property	NOUN
ftr-428	309	55	is	be	AUX
ftr-428	309	56	included	include	VERB
ftr-428	309	57	under	under	ADP
ftr-428	309	58	section	section	NOUN
ftr-428	309	59	2033	2033	NUM
ftr-428	309	60	.	.	PUNCT
ftr-428	310	1	c.	c.	PROPN
ftr-428	310	2	section	section	PROPN
ftr-428	310	3	2036	2036	NUM
ftr-428	310	4	and	and	CCONJ
ftr-428	310	5	the	the	DET
ftr-428	310	6	dominant	dominant	ADJ
ftr-428	310	7	role	role	NOUN
ftr-428	310	8	ofabuse	ofabuse	NOUN
ftr-428	310	9	prevention	prevention	NOUN
ftr-428	310	10	61	61	NUM
ftr-428	310	11	.	.	PUNCT
ftr-428	311	1	estate	estate	NOUN
ftr-428	311	2	of	of	ADP
ftr-428	311	3	curry	curry	NOUN
ftr-428	311	4	,	,	PUNCT
ftr-428	311	5	at	at	ADP
ftr-428	311	6	545	545	NUM
ftr-428	311	7	.	.	PUNCT
ftr-428	312	1	62	62	NUM
ftr-428	312	2	.	.	PUNCT
ftr-428	313	1	i	i	PRON
ftr-428	313	2	d.	d.	PROPN
ftr-428	313	3	at	at	ADP
ftr-428	313	4	546	546	NUM
ftr-428	313	5	-	-	SYM
ftr-428	313	6	547	547	NUM
ftr-428	313	7	(	(	PUNCT
ftr-428	313	8	"	"	PUNCT
ftr-428	313	9	however	however	ADV
ftr-428	313	10	,	,	PUNCT
ftr-428	313	11	the	the	DET
ftr-428	313	12	contingent	contingent	ADJ
ftr-428	313	13	nature	nature	NOUN
ftr-428	313	14	of	of	ADP
ftr-428	313	15	the	the	DET
ftr-428	313	16	contract	contract	NOUN
ftr-428	313	17	right	right	NOUN
ftr-428	313	18	must	must	AUX
ftr-428	313	19	bear	bear	VERB
ftr-428	313	20	on	on	ADP
ftr-428	313	21	the	the	DET
ftr-428	313	22	factual	factual	ADJ
ftr-428	313	23	question	question	NOUN
ftr-428	313	24	of	of	ADP
ftr-428	313	25	valuation	valuation	NOUN
ftr-428	313	26	.	.	PUNCT
ftr-428	314	1	it	it	PRON
ftr-428	314	2	can	can	AUX
ftr-428	314	3	not	not	PART
ftr-428	314	4	,	,	PUNCT
ftr-428	314	5	as	as	ADP
ftr-428	314	6	a	a	DET
ftr-428	314	7	matter	matter	NOUN
ftr-428	314	8	of	of	ADP
ftr-428	314	9	law	law	NOUN
ftr-428	314	10	,	,	PUNCT
ftr-428	314	11	preclude	preclude	VERB
ftr-428	314	12	the	the	DET
ftr-428	314	13	inclusion	inclusion	NOUN
ftr-428	314	14	of	of	ADP
ftr-428	314	15	the	the	DET
ftr-428	314	16	interest	interest	NOUN
ftr-428	314	17	in	in	ADP
ftr-428	314	18	the	the	DET
ftr-428	314	19	decedent	decedent	NOUN
ftr-428	314	20	's	's	PART
ftr-428	314	21	gross	gross	ADJ
ftr-428	314	22	estate	estate	NOUN
ftr-428	314	23	or	or	CCONJ
ftr-428	314	24	command	command	NOUN
ftr-428	314	25	that	that	SCONJ
ftr-428	314	26	the	the	DET
ftr-428	314	27	value	value	NOUN
ftr-428	314	28	be	be	AUX
ftr-428	314	29	fixed	fix	VERB
ftr-428	314	30	at	at	ADP
ftr-428	314	31	zero	zero	NUM
ftr-428	314	32	....	....	PUNCT
ftr-428	315	1	valuation	valuation	NOUN
ftr-428	315	2	for	for	ADP
ftr-428	315	3	estate	estate	NOUN
ftr-428	315	4	tax	tax	NOUN
ftr-428	315	5	purposes	purpose	NOUN
ftr-428	315	6	frequently	frequently	ADV
ftr-428	315	7	involves	involve	VERB
ftr-428	315	8	difficult	difficult	ADJ
ftr-428	315	9	and	and	CCONJ
ftr-428	315	10	somewhat	somewhat	ADV
ftr-428	315	11	imprecise	imprecise	ADJ
ftr-428	315	12	calculations	calculation	NOUN
ftr-428	315	13	.	.	PUNCT
ftr-428	316	1	"	"	PUNCT
ftr-428	316	2	)	)	PUNCT
ftr-428	316	3	.	.	PUNCT
ftr-428	317	1	63	63	NUM
ftr-428	317	2	.	.	PUNCT
ftr-428	317	3	irc	irc	PROPN
ftr-428	317	4	§	§	PROPN
ftr-428	317	5	2034	2034	NUM
ftr-428	317	6	.	.	PUNCT
ftr-428	318	1	64	64	NUM
ftr-428	318	2	.	.	PUNCT
ftr-428	319	1	revenue	revenue	NOUN
ftr-428	319	2	act	act	NOUN
ftr-428	319	3	of	of	ADP
ftr-428	319	4	1918	1918	NUM
ftr-428	319	5	,	,	PUNCT
ftr-428	319	6	pub	pub	NOUN
ftr-428	319	7	.	.	PUNCT
ftr-428	320	1	l.	l.	PROPN
ftr-428	320	2	no	no	INTJ
ftr-428	320	3	.	.	PROPN
ftr-428	321	1	65	65	NUM
ftr-428	321	2	-	-	SYM
ftr-428	321	3	254	254	NUM
ftr-428	321	4	,	,	PUNCT
ftr-428	321	5	§	§	PROPN
ftr-428	321	6	402(b	402(b	PROPN
ftr-428	321	7	)	)	PUNCT
ftr-428	321	8	,	,	PUNCT
ftr-428	321	9	40	40	NUM
ftr-428	321	10	stat	stat	NOUN
ftr-428	321	11	.	.	PUNCT
ftr-428	322	1	1057	1057	NUM
ftr-428	322	2	,	,	PUNCT
ftr-428	322	3	1097	1097	NUM
ftr-428	322	4	(	(	PUNCT
ftr-428	322	5	1918	1918	NUM
ftr-428	322	6	)	)	PUNCT
ftr-428	322	7	.	.	PUNCT
ftr-428	323	1	65	65	NUM
ftr-428	323	2	.	.	PUNCT
ftr-428	324	1	see	see	VERB
ftr-428	324	2	,	,	PUNCT
ftr-428	324	3	e.g.	e.g.	ADV
ftr-428	324	4	,	,	PUNCT
ftr-428	324	5	empire	empire	PROPN
ftr-428	324	6	trust	trust	PROPN
ftr-428	324	7	co.	co.	PROPN
ftr-428	325	1	v.	v.	PROPN
ftr-428	325	2	commissioner	commissioner	PROPN
ftr-428	325	3	,	,	PUNCT
ftr-428	325	4	94	94	NUM
ftr-428	325	5	f.2d	f.2d	ADP
ftr-428	325	6	307	307	NUM
ftr-428	325	7	(	(	PUNCT
ftr-428	325	8	1938	1938	NUM
ftr-428	325	9	)	)	PUNCT
ftr-428	325	10	;	;	PUNCT
ftr-428	325	11	estate	estate	NOUN
ftr-428	325	12	ofbyram	ofbyram	NOUN
ftr-428	325	13	v.	v.	ADP
ftr-428	325	14	commissioner	commissioner	NOUN
ftr-428	325	15	,	,	PUNCT
ftr-428	325	16	9	9	NUM
ftr-428	325	17	t.c	t.c	PROPN
ftr-428	325	18	.	.	PROPN
ftr-428	325	19	1	1	NUM
ftr-428	325	20	(	(	PUNCT
ftr-428	325	21	1947	1947	NUM
ftr-428	325	22	)	)	PUNCT
ftr-428	325	23	.	.	PUNCT
ftr-428	326	1	most	most	ADJ
ftr-428	326	2	involve	involve	VERB
ftr-428	326	3	adequacy	adequacy	NOUN
ftr-428	326	4	ofconsideration	ofconsideration	NOUN
ftr-428	326	5	under	under	ADP
ftr-428	326	6	§	§	PROPN
ftr-428	326	7	2043	2043	NUM
ftr-428	326	8	.	.	PUNCT
ftr-428	327	1	section	section	NOUN
ftr-428	327	2	2043(b	2043(b	NUM
ftr-428	327	3	)	)	PUNCT
ftr-428	327	4	specifically	specifically	ADV
ftr-428	327	5	denies	deny	VERB
ftr-428	327	6	that	that	SCONJ
ftr-428	327	7	relinquishment	relinquishment	NOUN
ftr-428	327	8	of	of	ADP
ftr-428	327	9	these	these	DET
ftr-428	327	10	rights	right	NOUN
ftr-428	327	11	are	be	AUX
ftr-428	327	12	"	"	PUNCT
ftr-428	327	13	consideration	consideration	NOUN
ftr-428	327	14	'	'	PUNCT
ftr-428	327	15	in	in	ADP
ftr-428	327	16	money	money	NOUN
ftr-428	327	17	or	or	CCONJ
ftr-428	327	18	money	money	NOUN
ftr-428	327	19	's	's	PART
ftr-428	327	20	worth	worth	ADJ
ftr-428	327	21	,	,	PUNCT
ftr-428	327	22	"	"	PUNCT
ftr-428	327	23	'	'	PUNCT
ftr-428	327	24	except	except	SCONJ
ftr-428	327	25	for	for	ADP
ftr-428	327	26	the	the	DET
ftr-428	327	27	purposes	purpose	NOUN
ftr-428	327	28	of	of	ADP
ftr-428	327	29	a	a	DET
ftr-428	327	30	§	§	PROPN
ftr-428	327	31	2053	2053	NUM
ftr-428	327	32	debt	debt	NOUN
ftr-428	327	33	of	of	ADP
ftr-428	327	34	the	the	DET
ftr-428	327	35	estate	estate	NOUN
ftr-428	327	36	to	to	ADP
ftr-428	327	37	the	the	DET
ftr-428	327	38	extent	extent	NOUN
ftr-428	327	39	that	that	SCONJ
ftr-428	327	40	the	the	DET
ftr-428	327	41	transfer	transfer	NOUN
ftr-428	327	42	satisfies	satisfy	VERB
ftr-428	327	43	§	§	PROPN
ftr-428	327	44	2516(1	2516(1	NUM
ftr-428	327	45	)	)	PUNCT
ftr-428	327	46	.	.	PUNCT
ftr-428	328	1	irc	irc	PROPN
ftr-428	328	2	§	§	PROPN
ftr-428	328	3	2043(b	2043(b	NUM
ftr-428	328	4	)	)	PUNCT
ftr-428	328	5	.	.	PUNCT
ftr-428	329	1	66	66	NUM
ftr-428	329	2	.	.	PUNCT
ftr-428	330	1	see	see	VERB
ftr-428	330	2	,	,	PUNCT
ftr-428	330	3	e.g.	e.g.	ADV
ftr-428	330	4	,	,	PUNCT
ftr-428	330	5	estate	estate	NOUN
ftr-428	330	6	of	of	ADP
ftr-428	330	7	herrmann	herrmann	PROPN
ftr-428	330	8	v.	v.	PROPN
ftr-428	330	9	commissioner	commissioner	PROPN
ftr-428	330	10	,	,	PUNCT
ftr-428	330	11	85	85	NUM
ftr-428	330	12	f.3d	f.3d	NUM
ftr-428	330	13	1032	1032	NUM
ftr-428	330	14	(	(	PUNCT
ftr-428	330	15	2d	2d	NUM
ftr-428	330	16	cir	cir	NOUN
ftr-428	330	17	.	.	PUNCT
ftr-428	330	18	1996	1996	NUM
ftr-428	330	19	)	)	PUNCT
ftr-428	330	20	.	.	PUNCT
ftr-428	331	1	20011	20011	NUM
ftr-428	331	2	1	1	NUM
ftr-428	331	3	.	.	PUNCT
ftr-428	332	1	an	an	DET
ftr-428	332	2	overview.-under	overview.-under	NOUN
ftr-428	332	3	section	section	NOUN
ftr-428	332	4	2036,67	2036,67	NUM
ftr-428	332	5	if	if	SCONJ
ftr-428	332	6	a	a	DET
ftr-428	332	7	decedent	decedent	NOUN
ftr-428	332	8	makes	make	VERB
ftr-428	332	9	an	an	DET
ftr-428	332	10	inter	inter	ADJ
ftr-428	332	11	vivos	vivos	ADJ
ftr-428	332	12	transfer	transfer	NOUN
ftr-428	332	13	of	of	ADP
ftr-428	332	14	property	property	NOUN
ftr-428	332	15	but	but	CCONJ
ftr-428	332	16	retains	retain	VERB
ftr-428	332	17	for	for	ADP
ftr-428	332	18	himself	himself	PRON
ftr-428	332	19	during	during	ADP
ftr-428	332	20	his	his	PRON
ftr-428	332	21	lifetime	lifetime	NOUN
ftr-428	332	22	either	either	CCONJ
ftr-428	332	23	a	a	DET
ftr-428	332	24	life	life	NOUN
ftr-428	332	25	interest	interest	NOUN
ftr-428	332	26	in	in	ADP
ftr-428	332	27	that	that	DET
ftr-428	332	28	property	property	NOUN
ftr-428	332	29	or	or	CCONJ
ftr-428	332	30	a	a	DET
ftr-428	332	31	power	power	NOUN
ftr-428	332	32	to	to	PART
ftr-428	332	33	control	control	VERB
ftr-428	332	34	the	the	DET
ftr-428	332	35	lifetime	lifetime	NOUN
ftr-428	332	36	"	"	PUNCT
ftr-428	332	37	possession	possession	NOUN
ftr-428	332	38	or	or	CCONJ
ftr-428	332	39	enjoyment	enjoyment	NOUN
ftr-428	332	40	"	"	PUNCT
ftr-428	332	41	of	of	ADP
ftr-428	332	42	that	that	DET
ftr-428	332	43	property	property	NOUN
ftr-428	332	44	,	,	PUNCT
ftr-428	332	45	the	the	DET
ftr-428	332	46	full	full	ADJ
ftr-428	332	47	date	date	NOUN
ftr-428	332	48	of	of	ADP
ftr-428	332	49	death	death	NOUN
ftr-428	332	50	value	value	NOUN
ftr-428	332	51	of	of	ADP
ftr-428	332	52	that	that	DET
ftr-428	332	53	property	property	NOUN
ftr-428	332	54	will	will	AUX
ftr-428	332	55	be	be	AUX
ftr-428	332	56	included	include	VERB
ftr-428	332	57	in	in	ADP
ftr-428	332	58	his	his	PRON
ftr-428	332	59	estate.68	estate.68	NOUN
ftr-428	332	60	historically	historically	ADV
ftr-428	332	61	,	,	PUNCT
ftr-428	332	62	state	state	NOUN
ftr-428	332	63	inheritance	inheritance	NOUN
ftr-428	332	64	taxes	taxis	NOUN
ftr-428	332	65	incorporatedthephrase	incorporatedthephrase	VERB
ftr-428	332	66	"	"	PUNCT
ftr-428	332	67	possession	possession	NOUN
ftr-428	332	68	or	or	CCONJ
ftr-428	332	69	enjoyment	enjoyment	NOUN
ftr-428	332	70	"	"	PUNCT
ftr-428	332	71	of	of	ADP
ftr-428	332	72	property69	property69	NOUN
ftr-428	332	73	and	and	CCONJ
ftr-428	332	74	most	most	ADV
ftr-428	332	75	understood	understand	VERB
ftr-428	332	76	that	that	SCONJ
ftr-428	332	77	such	such	ADJ
ftr-428	332	78	transfers	transfer	NOUN
ftr-428	332	79	were	be	AUX
ftr-428	332	80	essentially	essentially	ADV
ftr-428	332	81	testamentary	testamentary	ADJ
ftr-428	332	82	dispositions.7	dispositions.7	NOUN
ftr-428	332	83	"	"	PUNCT
ftr-428	332	84	these	these	DET
ftr-428	332	85	arrangements	arrangement	NOUN
ftr-428	332	86	have	have	AUX
ftr-428	332	87	often	often	ADV
ftr-428	332	88	been	be	AUX
ftr-428	332	89	described	describe	VERB
ftr-428	332	90	as	as	ADP
ftr-428	332	91	"	"	PUNCT
ftr-428	332	92	will	will	AUX
ftr-428	332	93	substitutes	substitute	VERB
ftr-428	332	94	.	.	PUNCT
ftr-428	333	1	"7	"7	PROPN
ftr-428	333	2	67	67	NUM
ftr-428	333	3	.	.	PUNCT
ftr-428	334	1	section	section	NOUN
ftr-428	334	2	2036(a	2036(a	AUX
ftr-428	334	3	)	)	PUNCT
ftr-428	334	4	provides	provide	VERB
ftr-428	334	5	:	:	PUNCT
ftr-428	334	6	the	the	DET
ftr-428	334	7	value	value	NOUN
ftr-428	334	8	of	of	ADP
ftr-428	334	9	the	the	DET
ftr-428	334	10	gross	gross	ADJ
ftr-428	334	11	estate	estate	NOUN
ftr-428	334	12	shall	shall	AUX
ftr-428	334	13	include	include	VERB
ftr-428	334	14	the	the	DET
ftr-428	334	15	value	value	NOUN
ftr-428	334	16	of	of	ADP
ftr-428	334	17	all	all	DET
ftr-428	334	18	property	property	NOUN
ftr-428	334	19	to	to	ADP
ftr-428	334	20	the	the	DET
ftr-428	334	21	extent	extent	NOUN
ftr-428	334	22	of	of	ADP
ftr-428	334	23	any	any	DET
ftr-428	334	24	interest	interest	NOUN
ftr-428	334	25	therein	therein	ADV
ftr-428	334	26	of	of	ADP
ftr-428	334	27	which	which	PRON
ftr-428	334	28	the	the	DET
ftr-428	334	29	decedent	decedent	NOUN
ftr-428	334	30	has	have	AUX
ftr-428	334	31	at	at	ADP
ftr-428	334	32	any	any	DET
ftr-428	334	33	time	time	NOUN
ftr-428	334	34	made	make	VERB
ftr-428	334	35	a	a	DET
ftr-428	334	36	transfer	transfer	NOUN
ftr-428	334	37	(	(	PUNCT
ftr-428	334	38	except	except	SCONJ
ftr-428	334	39	in	in	ADP
ftr-428	334	40	case	case	NOUN
ftr-428	334	41	of	of	ADP
ftr-428	334	42	a	a	DET
ftr-428	334	43	bona	bona	ADJ
ftr-428	334	44	fide	fide	ADJ
ftr-428	334	45	sale	sale	NOUN
ftr-428	334	46	for	for	ADP
ftr-428	334	47	an	an	DET
ftr-428	334	48	adequate	adequate	ADJ
ftr-428	334	49	and	and	CCONJ
ftr-428	334	50	full	full	ADJ
ftr-428	334	51	consideration	consideration	NOUN
ftr-428	334	52	in	in	ADP
ftr-428	334	53	money	money	NOUN
ftr-428	334	54	or	or	CCONJ
ftr-428	334	55	money	money	NOUN
ftr-428	334	56	's	's	PART
ftr-428	334	57	worth	worth	NOUN
ftr-428	334	58	)	)	PUNCT
ftr-428	334	59	,	,	PUNCT
ftr-428	334	60	by	by	ADP
ftr-428	334	61	trust	trust	NOUN
ftr-428	334	62	or	or	CCONJ
ftr-428	334	63	otherwise	otherwise	ADV
ftr-428	334	64	,	,	PUNCT
ftr-428	334	65	under	under	ADP
ftr-428	334	66	which	which	PRON
ftr-428	334	67	he	he	PRON
ftr-428	334	68	has	have	AUX
ftr-428	334	69	retained	retain	VERB
ftr-428	334	70	for	for	ADP
ftr-428	334	71	his	his	PRON
ftr-428	334	72	life	life	NOUN
ftr-428	334	73	or	or	CCONJ
ftr-428	334	74	for	for	ADP
ftr-428	334	75	any	any	DET
ftr-428	334	76	period	period	NOUN
ftr-428	334	77	not	not	PART
ftr-428	334	78	ascertainable	ascertainable	ADJ
ftr-428	334	79	without	without	ADP
ftr-428	334	80	reference	reference	NOUN
ftr-428	334	81	to	to	ADP
ftr-428	334	82	his	his	PRON
ftr-428	334	83	death	death	NOUN
ftr-428	334	84	or	or	CCONJ
ftr-428	334	85	for	for	ADP
ftr-428	334	86	any	any	DET
ftr-428	334	87	period	period	NOUN
ftr-428	334	88	which	which	PRON
ftr-428	334	89	does	do	AUX
ftr-428	334	90	not	not	PART
ftr-428	334	91	in	in	ADP
ftr-428	334	92	fact	fact	NOUN
ftr-428	334	93	end	end	VERB
ftr-428	334	94	before	before	ADP
ftr-428	334	95	his	his	PRON
ftr-428	334	96	death(1	death(1	PROPN
ftr-428	334	97	)	)	PUNCT
ftr-428	334	98	the	the	DET
ftr-428	334	99	possession	possession	NOUN
ftr-428	334	100	or	or	CCONJ
ftr-428	334	101	enjoyment	enjoyment	NOUN
ftr-428	334	102	of	of	ADP
ftr-428	334	103	,	,	PUNCT
ftr-428	334	104	or	or	CCONJ
ftr-428	334	105	the	the	DET
ftr-428	334	106	right	right	NOUN
ftr-428	334	107	to	to	ADP
ftr-428	334	108	the	the	DET
ftr-428	334	109	income	income	NOUN
ftr-428	334	110	from	from	ADP
ftr-428	334	111	,	,	PUNCT
ftr-428	334	112	the	the	DET
ftr-428	334	113	property	property	NOUN
ftr-428	334	114	,	,	PUNCT
ftr-428	334	115	or	or	CCONJ
ftr-428	334	116	(	(	PUNCT
ftr-428	334	117	2	2	X
ftr-428	334	118	)	)	PUNCT
ftr-428	334	119	the	the	DET
ftr-428	334	120	right	right	NOUN
ftr-428	334	121	,	,	PUNCT
ftr-428	334	122	either	either	CCONJ
ftr-428	334	123	alone	alone	ADJ
ftr-428	334	124	or	or	CCONJ
ftr-428	334	125	in	in	ADP
ftr-428	334	126	conjunction	conjunction	NOUN
ftr-428	334	127	with	with	ADP
ftr-428	334	128	any	any	DET
ftr-428	334	129	person	person	NOUN
ftr-428	334	130	,	,	PUNCT
ftr-428	334	131	to	to	PART
ftr-428	334	132	designate	designate	VERB
ftr-428	334	133	the	the	DET
ftr-428	334	134	persons	person	NOUN
ftr-428	334	135	who	who	PRON
ftr-428	334	136	shall	shall	AUX
ftr-428	334	137	possess	possess	VERB
ftr-428	334	138	or	or	CCONJ
ftr-428	334	139	enjoy	enjoy	VERB
ftr-428	334	140	the	the	DET
ftr-428	334	141	property	property	NOUN
ftr-428	334	142	or	or	CCONJ
ftr-428	334	143	the	the	DET
ftr-428	334	144	income	income	NOUN
ftr-428	334	145	therefrom	therefrom	NOUN
ftr-428	334	146	.	.	PUNCT
ftr-428	335	1	the	the	DET
ftr-428	335	2	relevant	relevant	ADJ
ftr-428	335	3	regulations	regulation	NOUN
ftr-428	335	4	define	define	VERB
ftr-428	335	5	the	the	DET
ftr-428	335	6	phrase	phrase	NOUN
ftr-428	335	7	"	"	PUNCT
ftr-428	335	8	right	right	ADJ
ftr-428	335	9	...	...	PUNCT
ftr-428	335	10	to	to	PART
ftr-428	335	11	designate	designate	VERB
ftr-428	335	12	the	the	DET
ftr-428	335	13	person	person	NOUN
ftr-428	335	14	or	or	CCONJ
ftr-428	335	15	persons	person	NOUN
ftr-428	335	16	who	who	PRON
ftr-428	335	17	shall	shall	AUX
ftr-428	335	18	possess	possess	VERB
ftr-428	335	19	or	or	CCONJ
ftr-428	335	20	enjoy	enjoy	VERB
ftr-428	335	21	the	the	DET
ftr-428	335	22	transferred	transfer	VERB
ftr-428	335	23	property	property	NOUN
ftr-428	335	24	or	or	CCONJ
ftr-428	335	25	the	the	DET
ftr-428	335	26	income	income	NOUN
ftr-428	335	27	therefrom	therefrom	NOUN
ftr-428	335	28	"	"	PUNCT
ftr-428	335	29	to	to	PART
ftr-428	335	30	include	include	VERB
ftr-428	335	31	,	,	PUNCT
ftr-428	335	32	a	a	DET
ftr-428	335	33	reserved	reserved	ADJ
ftr-428	335	34	power	power	NOUN
ftr-428	335	35	to	to	PART
ftr-428	335	36	designate	designate	VERB
ftr-428	335	37	the	the	DET
ftr-428	335	38	person	person	NOUN
ftr-428	335	39	or	or	CCONJ
ftr-428	335	40	persons	person	NOUN
ftr-428	335	41	to	to	PART
ftr-428	335	42	receive	receive	VERB
ftr-428	335	43	the	the	DET
ftr-428	335	44	income	income	NOUN
ftr-428	335	45	from	from	ADP
ftr-428	335	46	the	the	DET
ftr-428	335	47	transferred	transfer	VERB
ftr-428	335	48	property	property	NOUN
ftr-428	335	49	,	,	PUNCT
ftr-428	335	50	or	or	CCONJ
ftr-428	335	51	to	to	PART
ftr-428	335	52	possess	possess	VERB
ftr-428	335	53	or	or	CCONJ
ftr-428	335	54	enjoy	enjoy	VERB
ftr-428	335	55	non	non	ADJ
ftr-428	335	56	-	-	ADJ
ftr-428	335	57	income	income	NOUN
ftr-428	335	58	-	-	PUNCT
ftr-428	335	59	producing	produce	VERB
ftr-428	335	60	property	property	NOUN
ftr-428	335	61	,	,	PUNCT
ftr-428	335	62	during	during	ADP
ftr-428	335	63	the	the	DET
ftr-428	335	64	decedent	decedent	NOUN
ftr-428	335	65	's	's	PART
ftr-428	335	66	life	life	NOUN
ftr-428	335	67	or	or	CCONJ
ftr-428	335	68	during	during	ADP
ftr-428	335	69	any	any	DET
ftr-428	335	70	other	other	ADJ
ftr-428	335	71	period	period	NOUN
ftr-428	335	72	described	describe	VERB
ftr-428	335	73	in	in	ADP
ftr-428	335	74	paragraph	paragraph	NOUN
ftr-428	335	75	(	(	PUNCT
ftr-428	335	76	a	a	NOUN
ftr-428	335	77	)	)	PUNCT
ftr-428	335	78	of	of	ADP
ftr-428	335	79	this	this	DET
ftr-428	335	80	section	section	NOUN
ftr-428	335	81	.	.	PUNCT
ftr-428	336	1	with	with	ADP
ftr-428	336	2	respect	respect	NOUN
ftr-428	336	3	to	to	ADP
ftr-428	336	4	such	such	DET
ftr-428	336	5	a	a	DET
ftr-428	336	6	power	power	NOUN
ftr-428	336	7	it	it	PRON
ftr-428	336	8	is	be	AUX
ftr-428	336	9	immaterial	immaterial	ADJ
ftr-428	336	10	...	...	PUNCT
ftr-428	336	11	(	(	PUNCT
ftr-428	336	12	iii	iii	X
ftr-428	336	13	)	)	PUNCT
ftr-428	336	14	whether	whether	SCONJ
ftr-428	336	15	the	the	DET
ftr-428	336	16	exercise	exercise	NOUN
ftr-428	336	17	of	of	ADP
ftr-428	336	18	the	the	DET
ftr-428	336	19	power	power	NOUN
ftr-428	336	20	was	be	AUX
ftr-428	336	21	subject	subject	ADJ
ftr-428	336	22	to	to	ADP
ftr-428	336	23	a	a	DET
ftr-428	336	24	contingency	contingency	NOUN
ftr-428	336	25	beyond	beyond	ADP
ftr-428	336	26	the	the	DET
ftr-428	336	27	decedent	decedent	NOUN
ftr-428	336	28	's	's	PART
ftr-428	336	29	control	control	NOUN
ftr-428	336	30	which	which	PRON
ftr-428	336	31	did	do	AUX
ftr-428	336	32	not	not	PART
ftr-428	336	33	occur	occur	VERB
ftr-428	336	34	before	before	ADP
ftr-428	336	35	his	his	PRON
ftr-428	336	36	death	death	NOUN
ftr-428	336	37	(	(	PUNCT
ftr-428	336	38	e.g.	e.g.	ADV
ftr-428	336	39	the	the	DET
ftr-428	336	40	death	death	NOUN
ftr-428	336	41	of	of	ADP
ftr-428	336	42	another	another	DET
ftr-428	336	43	person	person	NOUN
ftr-428	336	44	during	during	ADP
ftr-428	336	45	the	the	DET
ftr-428	336	46	decedent	decedent	NOUN
ftr-428	336	47	's	's	PART
ftr-428	336	48	lifetime	lifetime	NOUN
ftr-428	336	49	)	)	PUNCT
ftr-428	336	50	.	.	PUNCT
ftr-428	337	1	"	"	PUNCT
ftr-428	337	2	regs	reg	NOUN
ftr-428	337	3	.	.	PUNCT
ftr-428	338	1	§	§	PROPN
ftr-428	338	2	20.236	20.236	NUM
ftr-428	338	3	-	-	NUM
ftr-428	338	4	1(b)(3)(iii	1(b)(3)(iii	NUM
ftr-428	338	5	)	)	PUNCT
ftr-428	338	6	.	.	PUNCT
ftr-428	339	1	68	68	NUM
ftr-428	339	2	.	.	PUNCT
ftr-428	339	3	irc	irc	PROPN
ftr-428	339	4	§	§	PROPN
ftr-428	339	5	2036	2036	NUM
ftr-428	339	6	.	.	PUNCT
ftr-428	340	1	69	69	NUM
ftr-428	340	2	.	.	PUNCT
ftr-428	341	1	see	see	VERB
ftr-428	341	2	commissioner	commissioner	NOUN
ftr-428	341	3	v.	v.	ADP
ftr-428	341	4	estate	estate	NOUN
ftr-428	341	5	of	of	ADP
ftr-428	341	6	church	church	NOUN
ftr-428	341	7	,	,	PUNCT
ftr-428	341	8	335	335	NUM
ftr-428	341	9	u.s	u.s	PROPN
ftr-428	341	10	.	.	PROPN
ftr-428	341	11	632	632	NUM
ftr-428	341	12	,	,	PUNCT
ftr-428	341	13	637	637	NUM
ftr-428	341	14	-	-	SYM
ftr-428	341	15	638	638	NUM
ftr-428	341	16	(	(	PUNCT
ftr-428	341	17	1949	1949	NUM
ftr-428	341	18	)	)	PUNCT
ftr-428	341	19	(	(	PUNCT
ftr-428	341	20	"	"	PUNCT
ftr-428	341	21	the	the	DET
ftr-428	341	22	'	'	PUNCT
ftr-428	341	23	possession	possession	NOUN
ftr-428	341	24	or	or	CCONJ
ftr-428	341	25	enjoyment	enjoyment	NOUN
ftr-428	341	26	'	'	PUNCT
ftr-428	341	27	provision	provision	NOUN
ftr-428	341	28	appearing	appear	VERB
ftr-428	341	29	in	in	ADP
ftr-428	341	30	section	section	NOUN
ftr-428	341	31	811	811	NUM
ftr-428	341	32	(	(	PUNCT
ftr-428	341	33	c	c	X
ftr-428	341	34	)	)	PUNCT
ftr-428	341	35	seems	seem	VERB
ftr-428	341	36	to	to	PART
ftr-428	341	37	have	have	AUX
ftr-428	341	38	originated	originate	VERB
ftr-428	341	39	in	in	ADP
ftr-428	341	40	a	a	DET
ftr-428	341	41	pennsylvania	pennsylvania	PROPN
ftr-428	341	42	inheritance	inheritance	NOUN
ftr-428	341	43	tax	tax	NOUN
ftr-428	341	44	law	law	NOUN
ftr-428	341	45	in	in	ADP
ftr-428	341	46	1826	1826	NUM
ftr-428	341	47	....	....	PUNCT
ftr-428	341	48	most	most	ADJ
ftr-428	341	49	of	of	ADP
ftr-428	341	50	the	the	DET
ftr-428	341	51	states	state	NOUN
ftr-428	341	52	have	have	AUX
ftr-428	341	53	included	include	VERB
ftr-428	341	54	the	the	DET
ftr-428	341	55	pennsylvaniaoriginated	pennsylvaniaoriginate	VERB
ftr-428	341	56	'	'	PUNCT
ftr-428	341	57	possession	possession	NOUN
ftr-428	341	58	or	or	CCONJ
ftr-428	341	59	enjoyment	enjoyment	NOUN
ftr-428	341	60	'	'	PUNCT
ftr-428	341	61	clause	clause	NOUN
ftr-428	341	62	in	in	ADP
ftr-428	341	63	death	death	NOUN
ftr-428	341	64	tax	tax	NOUN
ftr-428	341	65	statutes	statute	NOUN
ftr-428	341	66	,	,	PUNCT
ftr-428	341	67	and	and	CCONJ
ftr-428	341	68	with	with	ADP
ftr-428	341	69	what	what	PRON
ftr-428	341	70	appears	appear	VERB
ftr-428	341	71	to	to	PART
ftr-428	341	72	be	be	AUX
ftr-428	341	73	complete	complete	ADJ
ftr-428	341	74	unanimity	unanimity	NOUN
ftr-428	341	75	,	,	PUNCT
ftr-428	341	76	they	they	PRON
ftr-428	341	77	have	have	VERB
ftr-428	341	78	up	up	ADP
ftr-428	341	79	to	to	ADP
ftr-428	341	80	this	this	DET
ftr-428	341	81	day	day	NOUN
ftr-428	341	82	...	...	PUNCT
ftr-428	341	83	substantially	substantially	ADV
ftr-428	341	84	agreed	agree	VERB
ftr-428	341	85	with	with	ADP
ftr-428	341	86	this	this	DET
ftr-428	341	87	1884	1884	NUM
ftr-428	341	88	pennsylvania	pennsylvania	PROPN
ftr-428	341	89	supreme	supreme	PROPN
ftr-428	341	90	court	court	PROPN
ftr-428	341	91	interpretation	interpretation	NOUN
ftr-428	341	92	.	.	PUNCT
ftr-428	341	93	"	"	PUNCT
ftr-428	342	1	)	)	PUNCT
ftr-428	342	2	70	70	X
ftr-428	342	3	.	.	PUNCT
ftr-428	343	1	see	see	VERB
ftr-428	343	2	united	united	PROPN
ftr-428	343	3	states	states	PROPN
ftr-428	343	4	v.	v.	ADP
ftr-428	343	5	estate	estate	NOUN
ftr-428	343	6	of	of	ADP
ftr-428	343	7	grace	grace	NOUN
ftr-428	343	8	,	,	PUNCT
ftr-428	343	9	395	395	NUM
ftr-428	343	10	u.s	u.s	PROPN
ftr-428	343	11	.	.	PROPN
ftr-428	343	12	316	316	NUM
ftr-428	343	13	,	,	PUNCT
ftr-428	343	14	320	320	NUM
ftr-428	343	15	(	(	PUNCT
ftr-428	343	16	1969	1969	NUM
ftr-428	343	17	)	)	PUNCT
ftr-428	343	18	(	(	PUNCT
ftr-428	343	19	"	"	PUNCT
ftr-428	343	20	the	the	DET
ftr-428	343	21	general	general	ADJ
ftr-428	343	22	purpose	purpose	NOUN
ftr-428	343	23	of	of	ADP
ftr-428	343	24	the	the	DET
ftr-428	343	25	statute	statute	NOUN
ftr-428	343	26	was	be	AUX
ftr-428	343	27	to	to	PART
ftr-428	343	28	include	include	VERB
ftr-428	343	29	in	in	ADP
ftr-428	343	30	a	a	DET
ftr-428	343	31	decedent	decedent	NOUN
ftr-428	343	32	's	's	PART
ftr-428	343	33	gross	gross	ADJ
ftr-428	343	34	estate	estate	NOUN
ftr-428	343	35	transfers	transfer	NOUN
ftr-428	343	36	that	that	PRON
ftr-428	343	37	are	be	AUX
ftr-428	343	38	essentially	essentially	ADV
ftr-428	343	39	testamentary	testamentary	ADJ
ftr-428	343	40	i.e.	i.e.	X
ftr-428	343	41	,	,	PUNCT
ftr-428	343	42	transfers	transfer	NOUN
ftr-428	343	43	which	which	PRON
ftr-428	343	44	leave	leave	VERB
ftr-428	343	45	the	the	DET
ftr-428	343	46	transferor	transferor	NOUN
ftr-428	343	47	a	a	DET
ftr-428	343	48	significant	significant	ADJ
ftr-428	343	49	interest	interest	NOUN
ftr-428	343	50	in	in	ADP
ftr-428	343	51	or	or	CCONJ
ftr-428	343	52	a	a	DET
ftr-428	343	53	control	control	NOUN
ftr-428	343	54	over	over	ADP
ftr-428	343	55	the	the	DET
ftr-428	343	56	property	property	NOUN
ftr-428	343	57	transferred	transfer	VERB
ftr-428	343	58	during	during	ADP
ftr-428	343	59	his	his	PRON
ftr-428	343	60	lifetime	lifetime	NOUN
ftr-428	343	61	.	.	PUNCT
ftr-428	343	62	"	"	PUNCT
ftr-428	343	63	)	)	PUNCT
ftr-428	343	64	;	;	PUNCT
ftr-428	343	65	commissioner	commissioner	NOUN
ftr-428	343	66	v.	v.	ADP
ftr-428	343	67	estate	estate	NOUN
ftr-428	343	68	of	of	ADP
ftr-428	343	69	church	church	NOUN
ftr-428	343	70	,	,	PUNCT
ftr-428	343	71	335	335	NUM
ftr-428	343	72	u.s	u.s	PROPN
ftr-428	343	73	.	.	PROPN
ftr-428	343	74	at	at	ADP
ftr-428	343	75	639	639	NUM
ftr-428	343	76	,	,	PUNCT
ftr-428	343	77	646	646	NUM
ftr-428	343	78	(	(	PUNCT
ftr-428	343	79	1949	1949	NUM
ftr-428	343	80	)	)	PUNCT
ftr-428	343	81	(	(	PUNCT
ftr-428	343	82	citing	cite	VERB
ftr-428	343	83	their	their	PRON
ftr-428	343	84	decision	decision	NOUN
ftr-428	343	85	in	in	ADP
ftr-428	343	86	helvering	helvere	VERB
ftr-428	343	87	v.	v.	ADP
ftr-428	343	88	hallock	hallock	PROPN
ftr-428	343	89	,	,	PUNCT
ftr-428	343	90	309	309	NUM
ftr-428	343	91	u.s	u.s	PROPN
ftr-428	343	92	.	.	PROPN
ftr-428	343	93	106	106	NUM
ftr-428	343	94	(	(	PUNCT
ftr-428	343	95	1940	1940	NUM
ftr-428	343	96	)	)	PUNCT
ftr-428	343	97	,	,	PUNCT
ftr-428	343	98	the	the	DET
ftr-428	343	99	court	court	NOUN
ftr-428	343	100	stated	state	VERB
ftr-428	343	101	:	:	PUNCT
ftr-428	343	102	"	"	PUNCT
ftr-428	343	103	testamentary	testamentary	ADJ
ftr-428	343	104	dispositions	disposition	NOUN
ftr-428	343	105	of	of	ADP
ftr-428	343	106	an	an	DET
ftr-428	343	107	inter	inter	ADJ
ftr-428	343	108	vivos	vivos	ADJ
ftr-428	343	109	nature	nature	NOUN
ftr-428	343	110	can	can	AUX
ftr-428	343	111	not	not	PART
ftr-428	343	112	escape	escape	VERB
ftr-428	343	113	the	the	DET
ftr-428	343	114	force	force	NOUN
ftr-428	343	115	of	of	ADP
ftr-428	343	116	this	this	DET
ftr-428	343	117	section	section	NOUN
ftr-428	343	118	by	by	ADP
ftr-428	343	119	hiding	hide	VERB
ftr-428	343	120	behind	behind	ADP
ftr-428	343	121	legal	legal	ADJ
ftr-428	343	122	niceties	nicety	NOUN
ftr-428	343	123	contained	contain	VERB
ftr-428	343	124	in	in	ADP
ftr-428	343	125	devices	device	NOUN
ftr-428	343	126	and	and	CCONJ
ftr-428	343	127	forms	form	NOUN
ftr-428	343	128	created	create	VERB
ftr-428	343	129	by	by	ADP
ftr-428	343	130	conveyancers	conveyancer	NOUN
ftr-428	343	131	.	.	PUNCT
ftr-428	343	132	"	"	PUNCT
ftr-428	343	133	)	)	PUNCT
ftr-428	343	134	;	;	PUNCT
ftr-428	343	135	estate	estate	NOUN
ftr-428	343	136	of	of	ADP
ftr-428	343	137	gilman	gilman	PROPN
ftr-428	343	138	v.	v.	PROPN
ftr-428	343	139	commissioner	commissioner	PROPN
ftr-428	343	140	,	,	PUNCT
ftr-428	343	141	65	65	NUM
ftr-428	343	142	t.c	t.c	PROPN
ftr-428	343	143	.	.	PROPN
ftr-428	343	144	296	296	NUM
ftr-428	343	145	,	,	PUNCT
ftr-428	343	146	aft'd	aft'd	ADJ
ftr-428	343	147	,	,	PUNCT
ftr-428	343	148	547	547	NUM
ftr-428	343	149	f.	f.	NOUN
ftr-428	343	150	2d	2d	PROPN
ftr-428	343	151	32	32	NUM
ftr-428	343	152	(	(	PUNCT
ftr-428	343	153	2d	2d	NUM
ftr-428	343	154	cir	cir	NOUN
ftr-428	343	155	.	.	PUNCT
ftr-428	343	156	1976	1976	NUM
ftr-428	343	157	)	)	PUNCT
ftr-428	343	158	;	;	PUNCT
ftr-428	343	159	estate	estate	NOUN
ftr-428	343	160	of	of	ADP
ftr-428	343	161	deobald	deobald	PROPN
ftr-428	343	162	v.	v.	PROPN
ftr-428	343	163	u.s	u.s	PROPN
ftr-428	343	164	.	.	PROPN
ftr-428	343	165	,	,	PUNCT
ftr-428	343	166	444	444	NUM
ftr-428	343	167	f.supp	f.supp	ADJ
ftr-428	343	168	.	.	PROPN
ftr-428	343	169	374	374	NUM
ftr-428	343	170	,	,	PUNCT
ftr-428	343	171	382	382	NUM
ftr-428	343	172	(	(	PUNCT
ftr-428	343	173	e.d	e.d	PROPN
ftr-428	343	174	.	.	PUNCT
ftr-428	343	175	la.1978	la.1978	PROPN
ftr-428	343	176	)	)	PUNCT
ftr-428	343	177	.	.	PUNCT
ftr-428	344	1	71	71	NUM
ftr-428	344	2	.	.	X
ftr-428	345	1	see	see	VERB
ftr-428	345	2	,	,	PUNCT
ftr-428	345	3	e.g.	e.g.	ADV
ftr-428	345	4	,	,	PUNCT
ftr-428	345	5	hallock	hallock	NOUN
ftr-428	345	6	,	,	PUNCT
ftr-428	345	7	308	308	NUM
ftr-428	345	8	u.s	u.s	PROPN
ftr-428	345	9	.	.	PROPN
ftr-428	345	10	106	106	NUM
ftr-428	345	11	,	,	PUNCT
ftr-428	345	12	114	114	NUM
ftr-428	345	13	(	(	PUNCT
ftr-428	345	14	1940	1940	NUM
ftr-428	345	15	)	)	PUNCT
ftr-428	345	16	.	.	PUNCT
ftr-428	346	1	florida	florida	PROPN
ftr-428	346	2	tax	tax	PROPN
ftr-428	346	3	review	review	NOUN
ftr-428	346	4	[	[	X
ftr-428	346	5	vol	vol	NOUN
ftr-428	346	6	5:2	5:2	NUM
ftr-428	346	7	contingencies	contingency	NOUN
ftr-428	346	8	and	and	CCONJ
ftr-428	346	9	the	the	DET
ftr-428	346	10	estate	estate	NOUN
ftr-428	346	11	tax	tax	NOUN
ftr-428	346	12	congress	congress	PROPN
ftr-428	346	13	has	have	AUX
ftr-428	346	14	repeatedly	repeatedly	ADV
ftr-428	346	15	reacted	react	VERB
ftr-428	346	16	to	to	ADP
ftr-428	346	17	the	the	DET
ftr-428	346	18	potential	potential	NOUN
ftr-428	346	19	for	for	ADP
ftr-428	346	20	abuse	abuse	NOUN
ftr-428	346	21	inherent	inherent	ADJ
ftr-428	346	22	in	in	ADP
ftr-428	346	23	section	section	NOUN
ftr-428	346	24	2036.72	2036.72	NUM
ftr-428	346	25	in	in	ADP
ftr-428	346	26	enacting	enact	VERB
ftr-428	346	27	its	its	PRON
ftr-428	346	28	predecessor	predecessor	NOUN
ftr-428	346	29	,	,	PUNCT
ftr-428	346	30	congress	congress	PROPN
ftr-428	346	31	quickly	quickly	ADV
ftr-428	346	32	reacted	react	VERB
ftr-428	346	33	to	to	ADP
ftr-428	346	34	three	three	NUM
ftr-428	346	35	supreme	supreme	PROPN
ftr-428	346	36	court	court	PROPN
ftr-428	346	37	cases73	cases73	NOUN
ftr-428	346	38	allowing	allow	VERB
ftr-428	346	39	a	a	DET
ftr-428	346	40	decedent	decedent	NOUN
ftr-428	346	41	to	to	PART
ftr-428	346	42	avoid	avoid	VERB
ftr-428	346	43	estate	estate	NOUN
ftr-428	346	44	taxes	taxis	NOUN
ftr-428	346	45	where	where	SCONJ
ftr-428	346	46	he	he	PRON
ftr-428	346	47	retained	retain	VERB
ftr-428	346	48	a	a	DET
ftr-428	346	49	lifelong	lifelong	ADJ
ftr-428	346	50	right	right	NOUN
ftr-428	346	51	to	to	PART
ftr-428	346	52	enjoy	enjoy	VERB
ftr-428	346	53	property.74	property.74	VERB
ftr-428	346	54	that	that	DET
ftr-428	346	55	statute	statute	NOUN
ftr-428	346	56	,	,	PUNCT
ftr-428	346	57	with	with	ADP
ftr-428	346	58	substantially	substantially	ADV
ftr-428	346	59	the	the	DET
ftr-428	346	60	same	same	ADJ
ftr-428	346	61	language	language	NOUN
ftr-428	346	62	as	as	ADP
ftr-428	346	63	the	the	DET
ftr-428	346	64	current	current	ADJ
ftr-428	346	65	one	one	NUM
ftr-428	346	66	,	,	PUNCT
ftr-428	346	67	was	be	AUX
ftr-428	346	68	enacted	enact	VERB
ftr-428	346	69	to	to	PART
ftr-428	346	70	prevent	prevent	VERB
ftr-428	346	71	tax	tax	NOUN
ftr-428	346	72	avoidance.75	avoidance.75	ADV
ftr-428	346	73	in	in	ADP
ftr-428	346	74	1976	1976	NUM
ftr-428	346	75	,	,	PUNCT
ftr-428	346	76	congress	congress	PROPN
ftr-428	346	77	reacted	react	VERB
ftr-428	346	78	to	to	ADP
ftr-428	346	79	the	the	DET
ftr-428	346	80	decision	decision	NOUN
ftr-428	346	81	in	in	ADP
ftr-428	346	82	united	united	PROPN
ftr-428	346	83	states	states	PROPN
ftr-428	346	84	v.	v.	CCONJ
ftr-428	346	85	byrum,76	byrum,76	PROPN
ftr-428	346	86	and	and	CCONJ
ftr-428	346	87	enacted	enact	VERB
ftr-428	346	88	72	72	NUM
ftr-428	346	89	.	.	PUNCT
ftr-428	347	1	in	in	ADP
ftr-428	347	2	its	its	PRON
ftr-428	347	3	repudiation	repudiation	NOUN
ftr-428	347	4	of	of	ADP
ftr-428	347	5	its	its	PRON
ftr-428	347	6	earlier	early	ADJ
ftr-428	347	7	decision	decision	NOUN
ftr-428	347	8	in	in	ADP
ftr-428	347	9	may	may	PROPN
ftr-428	347	10	v.	v.	ADP
ftr-428	347	11	heiner	heiner	PROPN
ftr-428	347	12	,	,	PUNCT
ftr-428	347	13	281	281	NUM
ftr-428	347	14	u.s	u.s	PROPN
ftr-428	347	15	.	.	PROPN
ftr-428	347	16	238	238	NUM
ftr-428	347	17	(	(	PUNCT
ftr-428	347	18	1930	1930	NUM
ftr-428	347	19	)	)	PUNCT
ftr-428	347	20	,	,	PUNCT
ftr-428	347	21	that	that	PRON
ftr-428	347	22	emphasized	emphasize	VERB
ftr-428	347	23	a	a	DET
ftr-428	347	24	rule	rule	NOUN
ftr-428	347	25	based	base	VERB
ftr-428	347	26	on	on	ADP
ftr-428	347	27	legal	legal	ADJ
ftr-428	347	28	title	title	NOUN
ftr-428	347	29	,	,	PUNCT
ftr-428	347	30	the	the	DET
ftr-428	347	31	court	court	NOUN
ftr-428	347	32	,	,	PUNCT
ftr-428	347	33	inestate	inestate	NOUN
ftr-428	347	34	of	of	ADP
ftr-428	347	35	church	church	NOUN
ftr-428	347	36	,	,	PUNCT
ftr-428	347	37	335	335	NUM
ftr-428	348	1	u.s	u.s	PROPN
ftr-428	348	2	.	.	PROPN
ftr-428	349	1	at	at	ADP
ftr-428	349	2	641	641	NUM
ftr-428	349	3	-	-	SYM
ftr-428	349	4	642	642	NUM
ftr-428	349	5	,	,	PUNCT
ftr-428	349	6	stated	state	VERB
ftr-428	349	7	:	:	PUNCT
ftr-428	349	8	"	"	PUNCT
ftr-428	349	9	the	the	DET
ftr-428	349	10	effect	effect	NOUN
ftr-428	349	11	of	of	ADP
ftr-428	349	12	the	the	DET
ftr-428	349	13	court	court	NOUN
ftr-428	349	14	's	's	PART
ftr-428	349	15	interpretation	interpretation	NOUN
ftr-428	349	16	of	of	ADP
ftr-428	349	17	this	this	DET
ftr-428	349	18	estate	estate	NOUN
ftr-428	349	19	tax	tax	NOUN
ftr-428	349	20	section	section	NOUN
ftr-428	349	21	was	be	AUX
ftr-428	349	22	to	to	PART
ftr-428	349	23	permit	permit	VERB
ftr-428	349	24	a	a	DET
ftr-428	349	25	person	person	NOUN
ftr-428	349	26	to	to	PART
ftr-428	349	27	relieve	relieve	VERB
ftr-428	349	28	his	his	PRON
ftr-428	349	29	estate	estate	NOUN
ftr-428	349	30	from	from	ADP
ftr-428	349	31	the	the	DET
ftr-428	349	32	tax	tax	NOUN
ftr-428	349	33	by	by	ADP
ftr-428	349	34	conveying	convey	VERB
ftr-428	349	35	its	its	PRON
ftr-428	349	36	legal	legal	ADJ
ftr-428	349	37	title	title	NOUN
ftr-428	349	38	to	to	ADP
ftr-428	349	39	trustees	trustee	NOUN
ftr-428	349	40	whom	whom	PRON
ftr-428	349	41	he	he	PRON
ftr-428	349	42	selected	select	VERB
ftr-428	349	43	,	,	PUNCT
ftr-428	349	44	with	with	ADP
ftr-428	349	45	an	an	DET
ftr-428	349	46	agreement	agreement	NOUN
ftr-428	349	47	that	that	PRON
ftr-428	349	48	they	they	PRON
ftr-428	349	49	manage	manage	VERB
ftr-428	349	50	the	the	DET
ftr-428	349	51	estate	estate	NOUN
ftr-428	349	52	during	during	ADP
ftr-428	349	53	his	his	PRON
ftr-428	349	54	life	life	NOUN
ftr-428	349	55	,	,	PUNCT
ftr-428	349	56	pay	pay	VERB
ftr-428	349	57	to	to	ADP
ftr-428	349	58	him	he	PRON
ftr-428	349	59	all	all	DET
ftr-428	349	60	income	income	NOUN
ftr-428	349	61	and	and	CCONJ
ftr-428	349	62	profits	profit	NOUN
ftr-428	349	63	from	from	ADP
ftr-428	349	64	the	the	DET
ftr-428	349	65	property	property	NOUN
ftr-428	349	66	during	during	ADP
ftr-428	349	67	his	his	PRON
ftr-428	349	68	life	life	NOUN
ftr-428	349	69	,	,	PUNCT
ftr-428	349	70	and	and	CCONJ
ftr-428	349	71	deliver	deliver	VERB
ftr-428	349	72	it	it	PRON
ftr-428	349	73	to	to	ADP
ftr-428	349	74	his	his	PRON
ftr-428	349	75	chosen	choose	VERB
ftr-428	349	76	beneficiaries	beneficiary	NOUN
ftr-428	349	77	at	at	ADP
ftr-428	349	78	death	death	NOUN
ftr-428	349	79	.	.	PUNCT
ftr-428	350	1	preparation	preparation	NOUN
ftr-428	350	2	of	of	ADP
ftr-428	350	3	papers	paper	NOUN
ftr-428	350	4	to	to	PART
ftr-428	350	5	defeat	defeat	VERB
ftr-428	350	6	an	an	DET
ftr-428	350	7	estate	estate	NOUN
ftr-428	350	8	tax	tax	NOUN
ftr-428	350	9	thus	thus	ADV
ftr-428	350	10	became	become	VERB
ftr-428	350	11	an	an	DET
ftr-428	350	12	easy	easy	ADJ
ftr-428	350	13	chore	chore	NOUN
ftr-428	350	14	....	....	PUNCT
ftr-428	350	15	and	and	CCONJ
ftr-428	350	16	by	by	ADP
ftr-428	350	17	this	this	DET
ftr-428	350	18	simple	simple	ADJ
ftr-428	350	19	method	method	NOUN
ftr-428	350	20	one	one	PRON
ftr-428	350	21	could	could	AUX
ftr-428	350	22	,	,	PUNCT
ftr-428	350	23	despite	despite	SCONJ
ftr-428	350	24	the	the	DET
ftr-428	350	25	'	'	PUNCT
ftr-428	350	26	possession	possession	NOUN
ftr-428	350	27	or	or	CCONJ
ftr-428	350	28	enjoyment	enjoyment	NOUN
ftr-428	350	29	'	'	PUNCT
ftr-428	350	30	clause	clause	NOUN
ftr-428	350	31	,	,	PUNCT
ftr-428	350	32	retain	retain	VERB
ftr-428	350	33	and	and	CCONJ
ftr-428	350	34	enjoy	enjoy	VERB
ftr-428	350	35	all	all	DET
ftr-428	350	36	the	the	DET
ftr-428	350	37	fiaits	fiait	NOUN
ftr-428	350	38	of	of	ADP
ftr-428	350	39	his	his	PRON
ftr-428	350	40	property	property	NOUN
ftr-428	350	41	during	during	ADP
ftr-428	350	42	life	life	NOUN
ftr-428	350	43	and	and	CCONJ
ftr-428	350	44	direct	direct	VERB
ftr-428	350	45	its	its	PRON
ftr-428	350	46	distribution	distribution	NOUN
ftr-428	350	47	at	at	ADP
ftr-428	350	48	death	death	NOUN
ftr-428	350	49	,	,	PUNCT
ftr-428	350	50	free	free	ADJ
ftr-428	350	51	from	from	ADP
ftr-428	350	52	taxes	taxis	NOUN
ftr-428	350	53	that	that	PRON
ftr-428	350	54	others	other	NOUN
ftr-428	350	55	less	less	ADV
ftr-428	350	56	skilled	skilled	ADJ
ftr-428	350	57	in	in	ADP
ftr-428	350	58	tax	tax	NOUN
ftr-428	350	59	technique	technique	NOUN
ftr-428	350	60	would	would	AUX
ftr-428	350	61	have	have	VERB
ftr-428	350	62	to	to	PART
ftr-428	350	63	pay	pay	VERB
ftr-428	350	64	.	.	PUNCT
ftr-428	350	65	"	"	PUNCT
ftr-428	351	1	some	some	DET
ftr-428	351	2	commentators	commentator	NOUN
ftr-428	351	3	,	,	PUNCT
ftr-428	351	4	however	however	ADV
ftr-428	351	5	,	,	PUNCT
ftr-428	351	6	have	have	AUX
ftr-428	351	7	minimied	minimie	VERB
ftr-428	351	8	the	the	DET
ftr-428	351	9	potential	potential	NOUN
ftr-428	351	10	for	for	ADP
ftr-428	351	11	abuse	abuse	NOUN
ftr-428	351	12	,	,	PUNCT
ftr-428	351	13	particularly	particularly	ADV
ftr-428	351	14	when	when	SCONJ
ftr-428	351	15	compared	compare	VERB
ftr-428	351	16	to	to	ADP
ftr-428	351	17	the	the	DET
ftr-428	351	18	complexities	complexity	NOUN
ftr-428	351	19	inherent	inherent	ADJ
ftr-428	351	20	in	in	ADP
ftr-428	351	21	retaining	retain	VERB
ftr-428	351	22	code	code	NOUN
ftr-428	351	23	§	§	PROPN
ftr-428	351	24	§	§	PROPN
ftr-428	351	25	2036	2036	NUM
ftr-428	351	26	-	-	SYM
ftr-428	351	27	2038	2038	NUM
ftr-428	351	28	.	.	PUNCT
ftr-428	352	1	see	see	VERB
ftr-428	352	2	,	,	PUNCT
ftr-428	352	3	e.g.	e.g.	ADV
ftr-428	352	4	,	,	PUNCT
ftr-428	352	5	joseph	joseph	PROPN
ftr-428	352	6	isenbergh	isenbergh	PROPN
ftr-428	352	7	,	,	PUNCT
ftr-428	352	8	simplifying	simplify	VERB
ftr-428	352	9	retained	retain	VERB
ftr-428	352	10	life	life	NOUN
ftr-428	352	11	interests	interest	NOUN
ftr-428	352	12	,	,	PUNCT
ftr-428	352	13	revocable	revocable	ADJ
ftr-428	352	14	transfers	transfer	NOUN
ftr-428	352	15	,	,	PUNCT
ftr-428	352	16	and	and	CCONJ
ftr-428	352	17	the	the	DET
ftr-428	352	18	marital	marital	ADJ
ftr-428	352	19	deduction	deduction	NOUN
ftr-428	352	20	,	,	PUNCT
ftr-428	352	21	51	51	NUM
ftr-428	352	22	u.	u.	NOUN
ftr-428	352	23	chi	chi	PROPN
ftr-428	352	24	.	.	PUNCT
ftr-428	353	1	l.	l.	PROPN
ftr-428	353	2	rev	rev	PROPN
ftr-428	353	3	.	.	PROPN
ftr-428	353	4	1	1	NUM
ftr-428	353	5	,	,	PUNCT
ftr-428	353	6	13	13	NUM
ftr-428	353	7	-	-	SYM
ftr-428	353	8	15	15	NUM
ftr-428	353	9	(	(	PUNCT
ftr-428	353	10	1984	1984	NUM
ftr-428	353	11	)	)	PUNCT
ftr-428	353	12	.	.	PUNCT
ftr-428	354	1	73	73	NUM
ftr-428	354	2	.	.	PUNCT
ftr-428	355	1	the	the	DET
ftr-428	355	2	three	three	NUM
ftr-428	355	3	per	per	ADP
ftr-428	355	4	curiam	curiam	NOUN
ftr-428	355	5	decisions	decision	NOUN
ftr-428	355	6	are	be	AUX
ftr-428	355	7	burnet	burnet	PROPN
ftr-428	355	8	v.	v.	PROPN
ftr-428	355	9	northern	northern	PROPN
ftr-428	355	10	trust	trust	PROPN
ftr-428	355	11	co.	co.	PROPN
ftr-428	355	12	,	,	PUNCT
ftr-428	355	13	283	283	NUM
ftr-428	355	14	u.s	u.s	PROPN
ftr-428	355	15	.	.	PROPN
ftr-428	355	16	782	782	NUM
ftr-428	355	17	(	(	PUNCT
ftr-428	355	18	1931	1931	NUM
ftr-428	355	19	)	)	PUNCT
ftr-428	355	20	;	;	PUNCT
ftr-428	355	21	morsman	morsman	PROPN
ftr-428	355	22	v.	v.	PROPN
ftr-428	355	23	burnet	burnet	PROPN
ftr-428	355	24	,	,	PUNCT
ftr-428	355	25	283	283	NUM
ftr-428	355	26	u.s	u.s	PROPN
ftr-428	355	27	.	.	PROPN
ftr-428	355	28	783	783	NUM
ftr-428	355	29	(	(	PUNCT
ftr-428	355	30	1931	1931	NUM
ftr-428	355	31	)	)	PUNCT
ftr-428	355	32	;	;	PUNCT
ftr-428	355	33	mccormick	mccormick	PROPN
ftr-428	355	34	v.	v.	PROPN
ftr-428	355	35	bumet	bumet	PROPN
ftr-428	355	36	,	,	PUNCT
ftr-428	355	37	283	283	NUM
ftr-428	355	38	u.s	u.s	PROPN
ftr-428	355	39	.	.	PROPN
ftr-428	355	40	784	784	NUM
ftr-428	355	41	(	(	PUNCT
ftr-428	355	42	1931	1931	NUM
ftr-428	355	43	)	)	PUNCT
ftr-428	355	44	.	.	PUNCT
ftr-428	356	1	74	74	X
ftr-428	356	2	.	.	PUNCT
ftr-428	357	1	see	see	VERB
ftr-428	357	2	,	,	PUNCT
ftr-428	357	3	estate	estate	NOUN
ftr-428	357	4	of	of	ADP
ftr-428	357	5	church	church	NOUN
ftr-428	357	6	,	,	PUNCT
ftr-428	357	7	335	335	NUM
ftr-428	357	8	u.s	u.s	PROPN
ftr-428	357	9	.	.	PROPN
ftr-428	357	10	at	at	ADP
ftr-428	357	11	639	639	NUM
ftr-428	357	12	-	-	SYM
ftr-428	357	13	640	640	NUM
ftr-428	357	14	(	(	PUNCT
ftr-428	357	15	"	"	PUNCT
ftr-428	357	16	bothhouses	bothhouse	NOUN
ftr-428	357	17	of	of	ADP
ftr-428	357	18	congress	congress	PROPN
ftr-428	357	19	unanimously	unanimously	ADV
ftr-428	357	20	passed	pass	VERB
ftr-428	357	21	and	and	CCONJ
ftr-428	357	22	the	the	DET
ftr-428	357	23	president	president	NOUN
ftr-428	357	24	signed	sign	VERB
ftr-428	357	25	the	the	DET
ftr-428	357	26	requested	request	VERB
ftr-428	357	27	resolution	resolution	NOUN
ftr-428	357	28	that	that	DET
ftr-428	357	29	same	same	ADJ
ftr-428	357	30	day	day	NOUN
ftr-428	357	31	.	.	PUNCT
ftr-428	357	32	"	"	PUNCT
ftr-428	358	1	335	335	NUM
ftr-428	359	1	u.s	u.s	PROPN
ftr-428	359	2	.	.	PROPN
ftr-428	359	3	at	at	ADP
ftr-428	359	4	640	640	NUM
ftr-428	359	5	)	)	PUNCT
ftr-428	359	6	;	;	PUNCT
ftr-428	359	7	united	united	PROPN
ftr-428	359	8	states	states	PROPN
ftr-428	359	9	v.	v.	CCONJ
ftr-428	359	10	byrum	byrum	PROPN
ftr-428	359	11	,	,	PUNCT
ftr-428	359	12	408	408	NUM
ftr-428	359	13	u.s	u.s	PROPN
ftr-428	359	14	.	.	PROPN
ftr-428	359	15	125	125	NUM
ftr-428	359	16	,	,	PUNCT
ftr-428	359	17	160	160	NUM
ftr-428	359	18	,	,	PUNCT
ftr-428	359	19	165	165	NUM
ftr-428	359	20	(	(	PUNCT
ftr-428	359	21	1972	1972	NUM
ftr-428	359	22	)	)	PUNCT
ftr-428	359	23	(	(	PUNCT
ftr-428	359	24	j.	j.	PROPN
ftr-428	359	25	white	white	PROPN
ftr-428	359	26	,	,	PUNCT
ftr-428	359	27	dissenting	dissent	VERB
ftr-428	359	28	)	)	PUNCT
ftr-428	359	29	.	.	PUNCT
ftr-428	360	1	75	75	NUM
ftr-428	360	2	.	.	PUNCT
ftr-428	361	1	see	see	VERB
ftr-428	361	2	commissioner	commissioner	NOUN
ftr-428	361	3	v.	v.	ADP
ftr-428	361	4	estate	estate	NOUN
ftr-428	361	5	of	of	ADP
ftr-428	361	6	church	church	NOUN
ftr-428	361	7	,	,	PUNCT
ftr-428	361	8	335	335	NUM
ftr-428	361	9	u.s	u.s	PROPN
ftr-428	361	10	.	.	PROPN
ftr-428	361	11	at	at	ADP
ftr-428	361	12	639	639	NUM
ftr-428	361	13	-	-	SYM
ftr-428	361	14	640	640	NUM
ftr-428	361	15	(	(	PUNCT
ftr-428	361	16	acting	act	VERB
ftr-428	361	17	secretary	secretary	NOUN
ftr-428	361	18	of	of	ADP
ftr-428	361	19	the	the	DET
ftr-428	361	20	treasury	treasury	PROPN
ftr-428	361	21	ogden	ogden	PROPN
ftr-428	361	22	mills	mills	PROPN
ftr-428	361	23	stated	state	VERB
ftr-428	361	24	that	that	SCONJ
ftr-428	361	25	without	without	ADP
ftr-428	361	26	congressional	congressional	ADJ
ftr-428	361	27	action	action	NOUN
ftr-428	361	28	to	to	PART
ftr-428	361	29	reverse	reverse	VERB
ftr-428	361	30	the	the	DET
ftr-428	361	31	three	three	NUM
ftr-428	361	32	supreme	supreme	ADJ
ftr-428	361	33	court	court	NOUN
ftr-428	361	34	opinions	opinion	NOUN
ftr-428	361	35	the	the	DET
ftr-428	361	36	resulting	result	VERB
ftr-428	361	37	loss	loss	NOUN
ftr-428	361	38	to	to	ADP
ftr-428	361	39	the	the	DET
ftr-428	361	40	treasury	treasury	NOUN
ftr-428	361	41	would	would	AUX
ftr-428	361	42	be	be	AUX
ftr-428	361	43	"	"	PUNCT
ftr-428	361	44	in	in	ADP
ftr-428	361	45	excess	excess	NOUN
ftr-428	361	46	of	of	ADP
ftr-428	361	47	one	one	NUM
ftr-428	361	48	-	-	PUNCT
ftr-428	361	49	third	third	NOUN
ftr-428	361	50	of	of	ADP
ftr-428	361	51	the	the	DET
ftr-428	361	52	revenue	revenue	NOUN
ftr-428	361	53	derived	derive	VERB
ftr-428	361	54	from	from	ADP
ftr-428	361	55	the	the	DET
ftr-428	361	56	federal	federal	ADJ
ftr-428	361	57	estate	estate	NOUN
ftr-428	361	58	tax	tax	NOUN
ftr-428	361	59	,	,	PUNCT
ftr-428	361	60	with	with	ADP
ftr-428	361	61	anticipated	anticipate	VERB
ftr-428	361	62	refunds	refund	NOUN
ftr-428	361	63	in	in	ADP
ftr-428	361	64	excess	excess	NOUN
ftr-428	361	65	of	of	ADP
ftr-428	361	66	$	$	SYM
ftr-428	361	67	25,000,000	25,000,000	NUM
ftr-428	361	68	.	.	PUNCT
ftr-428	361	69	"	"	PUNCT
ftr-428	361	70	)	)	PUNCT
ftr-428	361	71	;	;	PUNCT
ftr-428	361	72	united	united	PROPN
ftr-428	361	73	states	states	PROPN
ftr-428	361	74	v.	v.	CCONJ
ftr-428	361	75	byrum	byrum	PROPN
ftr-428	361	76	,	,	PUNCT
ftr-428	361	77	408	408	NUM
ftr-428	361	78	u.s	u.s	PROPN
ftr-428	361	79	.	.	PROPN
ftr-428	361	80	at	at	ADP
ftr-428	361	81	159	159	NUM
ftr-428	361	82	-	-	SYM
ftr-428	361	83	160	160	NUM
ftr-428	361	84	(	(	PUNCT
ftr-428	361	85	j.	j.	PROPN
ftr-428	361	86	white	white	PROPN
ftr-428	361	87	,	,	PUNCT
ftr-428	361	88	dissenting	dissent	VERB
ftr-428	361	89	)	)	PUNCT
ftr-428	361	90	.	.	PUNCT
ftr-428	362	1	the	the	DET
ftr-428	362	2	dialogue	dialogue	NOUN
ftr-428	362	3	between	between	ADP
ftr-428	362	4	the	the	DET
ftr-428	362	5	following	follow	VERB
ftr-428	362	6	congressmen	congressman	NOUN
ftr-428	362	7	underscores	underscore	VERB
ftr-428	362	8	this	this	DET
ftr-428	362	9	intent	intent	NOUN
ftr-428	362	10	:	:	PUNCT
ftr-428	362	11	"	"	PUNCT
ftr-428	362	12	mr	mr	PROPN
ftr-428	362	13	.	.	PROPN
ftr-428	362	14	hawley	hawley	PROPN
ftr-428	362	15	.	.	PUNCT
ftr-428	363	1	mr	mr	PROPN
ftr-428	363	2	.	.	PROPN
ftr-428	363	3	speaker	speaker	PROPN
ftr-428	363	4	and	and	CCONJ
ftr-428	363	5	gentlemen	gentleman	NOUN
ftr-428	363	6	,	,	PUNCT
ftr-428	363	7	the	the	DET
ftr-428	363	8	supreme	supreme	PROPN
ftr-428	363	9	court	court	PROPN
ftr-428	363	10	yesterday	yesterday	NOUN
ftr-428	363	11	handed	hand	VERB
ftr-428	363	12	down	down	ADP
ftr-428	363	13	a	a	DET
ftr-428	363	14	decision	decision	NOUN
ftr-428	363	15	to	to	ADP
ftr-428	363	16	the	the	DET
ftr-428	363	17	effect	effect	NOUN
ftr-428	363	18	that	that	SCONJ
ftr-428	363	19	if	if	SCONJ
ftr-428	363	20	a	a	DET
ftr-428	363	21	person	person	NOUN
ftr-428	363	22	creates	create	VERB
ftr-428	363	23	a	a	DET
ftr-428	363	24	trust	trust	NOUN
ftr-428	363	25	of	of	ADP
ftr-428	363	26	his	his	PRON
ftr-428	363	27	property	property	NOUN
ftr-428	363	28	and	and	CCONJ
ftr-428	363	29	provides	provide	VERB
ftr-428	363	30	that	that	SCONJ
ftr-428	363	31	,	,	PUNCT
ftr-428	363	32	during	during	ADP
ftr-428	363	33	his	his	PRON
ftr-428	363	34	lifetime	lifetime	NOUN
ftr-428	363	35	,	,	PUNCT
ftr-428	363	36	he	he	PRON
ftr-428	363	37	shall	shall	AUX
ftr-428	363	38	enjoy	enjoy	VERB
ftr-428	363	39	the	the	DET
ftr-428	363	40	benefits	benefit	NOUN
ftr-428	363	41	of	of	ADP
ftr-428	363	42	it	it	PRON
ftr-428	363	43	,	,	PUNCT
ftr-428	363	44	and	and	CCONJ
ftr-428	363	45	when	when	SCONJ
ftr-428	363	46	it	it	PRON
ftr-428	363	47	is	be	AUX
ftr-428	363	48	distributed	distribute	VERB
ftr-428	363	49	after	after	ADP
ftr-428	363	50	his	his	PRON
ftr-428	363	51	death	death	NOUN
ftr-428	363	52	it	it	PRON
ftr-428	363	53	goes	go	VERB
ftr-428	363	54	to	to	ADP
ftr-428	363	55	his	his	PRON
ftr-428	363	56	heirs	heir	NOUN
ftr-428	363	57	-	-	PUNCT
ftr-428	363	58	the	the	DET
ftr-428	363	59	supreme	supreme	PROPN
ftr-428	363	60	court	court	PROPN
ftr-428	363	61	held	hold	VERB
ftr-428	363	62	that	that	SCONJ
ftr-428	363	63	it	it	PRON
ftr-428	363	64	goes	go	VERB
ftr-428	363	65	to	to	ADP
ftr-428	363	66	his	his	PRON
ftr-428	363	67	heirs	heir	NOUN
ftr-428	363	68	free	free	ADJ
ftr-428	363	69	of	of	ADP
ftr-428	363	70	any	any	DET
ftr-428	363	71	estate	estate	NOUN
ftr-428	363	72	tax	tax	NOUN
ftr-428	363	73	....	....	PUNCT
ftr-428	364	1	mr	mr	PROPN
ftr-428	364	2	.	.	PROPN
ftr-428	364	3	schafer	schafer	PROPN
ftr-428	364	4	of	of	ADP
ftr-428	364	5	wisconsin	wisconsin	PROPN
ftr-428	364	6	.	.	PUNCT
ftr-428	365	1	this	this	PRON
ftr-428	365	2	is	be	AUX
ftr-428	365	3	a	a	DET
ftr-428	365	4	bill	bill	NOUN
ftr-428	365	5	to	to	PART
ftr-428	365	6	tax	tax	VERB
ftr-428	365	7	the	the	DET
ftr-428	365	8	rich	rich	ADJ
ftr-428	365	9	man	man	NOUN
ftr-428	365	10	.	.	PUNCT
ftr-428	366	1	i	i	PRON
ftr-428	366	2	shall	shall	AUX
ftr-428	366	3	not	not	PART
ftr-428	366	4	object	object	VERB
ftr-428	366	5	mr	mr	PROPN
ftr-428	366	6	.	.	PROPN
ftr-428	366	7	sabath	sabath	PROPN
ftr-428	366	8	.	.	PUNCT
ftr-428	367	1	reserving	reserve	VERB
ftr-428	367	2	the	the	DET
ftr-428	367	3	right	right	NOUN
ftr-428	367	4	to	to	PART
ftr-428	367	5	object	object	VERB
ftr-428	367	6	,	,	PUNCT
ftr-428	367	7	all	all	DET
ftr-428	367	8	the	the	DET
ftr-428	367	9	resolution	resolution	NOUN
ftr-428	367	10	purports	purport	VERB
ftr-428	367	11	to	to	PART
ftr-428	367	12	do	do	VERB
ftr-428	367	13	is	be	AUX
ftr-428	367	14	to	to	PART
ftr-428	367	15	place	place	VERB
ftr-428	367	16	a	a	DET
ftr-428	367	17	tax	tax	NOUN
ftr-428	367	18	on	on	ADP
ftr-428	367	19	these	these	DET
ftr-428	367	20	trusts	trust	NOUN
ftr-428	367	21	that	that	PRON
ftr-428	367	22	have	have	AUX
ftr-428	367	23	been	be	AUX
ftr-428	367	24	in	in	ADP
ftr-428	367	25	vogue	vogue	NOUN
ftr-428	367	26	for	for	ADP
ftr-428	367	27	the	the	DET
ftr-428	367	28	last	last	ADJ
ftr-428	367	29	few	few	ADJ
ftr-428	367	30	years	year	NOUN
ftr-428	367	31	for	for	ADP
ftr-428	367	32	the	the	DET
ftr-428	367	33	purpose	purpose	NOUN
ftr-428	367	34	of	of	ADP
ftr-428	367	35	evading	evade	VERB
ftr-428	367	36	the	the	DET
ftr-428	367	37	inheritance	inheritance	NOUN
ftr-428	367	38	tax	tax	NOUN
ftr-428	367	39	on	on	ADP
ftr-428	367	40	the	the	DET
ftr-428	367	41	part	part	NOUN
ftr-428	367	42	of	of	ADP
ftr-428	367	43	some	some	PRON
ftr-428	367	44	of	of	ADP
ftr-428	367	45	these	these	DET
ftr-428	367	46	rich	rich	ADJ
ftr-428	367	47	estates	estate	NOUN
ftr-428	367	48	?	?	PUNCT
ftr-428	368	1	mr	mr	PROPN
ftr-428	368	2	.	.	PROPN
ftr-428	368	3	hawley	hawley	PROPN
ftr-428	368	4	.	.	PUNCT
ftr-428	369	1	it	it	PRON
ftr-428	369	2	provides	provide	VERB
ftr-428	369	3	that	that	DET
ftr-428	369	4	hereafter	hereafter	ADV
ftr-428	369	5	no	no	DET
ftr-428	369	6	such	such	ADJ
ftr-428	369	7	method	method	NOUN
ftr-428	369	8	shall	shall	AUX
ftr-428	369	9	be	be	AUX
ftr-428	369	10	used	use	VERB
ftr-428	369	11	to	to	PART
ftr-428	369	12	evade	evade	VERB
ftr-428	369	13	the	the	DET
ftr-428	369	14	tax	tax	NOUN
ftr-428	369	15	.	.	PUNCT
ftr-428	370	1	mr	mr	PROPN
ftr-428	370	2	.	.	PROPN
ftr-428	370	3	sabath	sabath	PROPN
ftr-428	370	4	.	.	PUNCT
ftr-428	371	1	that	that	PRON
ftr-428	371	2	is	be	AUX
ftr-428	371	3	good	good	ADJ
ftr-428	371	4	legislation	legislation	NOUN
ftr-428	371	5	.	.	PUNCT
ftr-428	372	1	74	74	NUM
ftr-428	372	2	cong	cong	NOUN
ftr-428	372	3	.	.	PUNCT
ftr-428	373	1	rec	rec	PROPN
ftr-428	373	2	.	.	PROPN
ftr-428	373	3	7198	7198	NUM
ftr-428	373	4	,	,	PUNCT
ftr-428	373	5	cited	cite	VERB
ftr-428	373	6	in	in	ADP
ftr-428	373	7	united	united	PROPN
ftr-428	373	8	states	states	PROPN
ftr-428	373	9	v.	v.	ADP
ftr-428	373	10	byrum	byrum	PROPN
ftr-428	373	11	,	,	PUNCT
ftr-428	374	1	408	408	NUM
ftr-428	374	2	u.s	u.s	PROPN
ftr-428	374	3	.	.	PROPN
ftr-428	375	1	at	at	ADP
ftr-428	375	2	160	160	NUM
ftr-428	375	3	(	(	PUNCT
ftr-428	375	4	j.	j.	PROPN
ftr-428	375	5	white	white	PROPN
ftr-428	375	6	,	,	PUNCT
ftr-428	375	7	dissenting	dissent	VERB
ftr-428	375	8	)	)	PUNCT
ftr-428	375	9	.	.	PUNCT
ftr-428	376	1	76	76	NUM
ftr-428	376	2	.	.	PUNCT
ftr-428	377	1	408	408	NUM
ftr-428	378	1	u.s	u.s	PROPN
ftr-428	378	2	.	.	PROPN
ftr-428	378	3	125	125	NUM
ftr-428	378	4	(	(	PUNCT
ftr-428	378	5	1972	1972	NUM
ftr-428	378	6	)	)	PUNCT
ftr-428	378	7	.	.	PUNCT
ftr-428	378	8	2001u	2001u	NOUN
ftr-428	378	9	section	section	NOUN
ftr-428	378	10	2036(b)77	2036(b)77	NOUN
ftr-428	378	11	for	for	ADP
ftr-428	378	12	the	the	DET
ftr-428	378	13	same	same	ADJ
ftr-428	378	14	policy	policy	NOUN
ftr-428	378	15	of	of	ADP
ftr-428	378	16	preventing	prevent	VERB
ftr-428	378	17	abuse.78	abuse.78	NOUN
ftr-428	378	18	because	because	SCONJ
ftr-428	378	19	of	of	ADP
ftr-428	378	20	the	the	DET
ftr-428	378	21	increaseduse	increaseduse	NOUN
ftr-428	378	22	of	of	ADP
ftr-428	378	23	valuation	valuation	NOUN
ftr-428	378	24	freezes	freeze	VERB
ftr-428	378	25	in	in	ADP
ftr-428	378	26	estate	estate	NOUN
ftr-428	378	27	planning,79	planning,79	PROPN
ftr-428	378	28	congress	congress	PROPN
ftr-428	378	29	enacted	enact	VERB
ftr-428	378	30	section	section	NOUN
ftr-428	378	31	77	77	NUM
ftr-428	378	32	.	.	PUNCT
ftr-428	379	1	the	the	DET
ftr-428	379	2	tax	tax	NOUN
ftr-428	379	3	reform	reform	PROPN
ftr-428	379	4	act	act	NOUN
ftr-428	379	5	of	of	ADP
ftr-428	379	6	1976	1976	NUM
ftr-428	379	7	,	,	PUNCT
ftr-428	379	8	pub	pub	NOUN
ftr-428	379	9	.	.	PUNCT
ftr-428	380	1	l.	l.	PROPN
ftr-428	380	2	no	no	INTJ
ftr-428	380	3	.	.	PROPN
ftr-428	381	1	95	95	NUM
ftr-428	381	2	-	-	SYM
ftr-428	381	3	600	600	NUM
ftr-428	381	4	,	,	PUNCT
ftr-428	381	5	§	§	PROPN
ftr-428	381	6	702(i)(1	702(i)(1	NOUN
ftr-428	381	7	)	)	PUNCT
ftr-428	382	1	,	,	PUNCT
ftr-428	382	2	adding	add	VERB
ftr-428	382	3	§	§	PROPN
ftr-428	382	4	2036(b	2036(b	NUM
ftr-428	382	5	)	)	PUNCT
ftr-428	382	6	,	,	PUNCT
ftr-428	382	7	effective	effective	ADJ
ftr-428	382	8	for	for	ADP
ftr-428	382	9	transfers	transfer	NOUN
ftr-428	382	10	after	after	ADP
ftr-428	382	11	june	june	PROPN
ftr-428	382	12	22	22	NUM
ftr-428	382	13	,	,	PUNCT
ftr-428	382	14	1976	1976	NUM
ftr-428	382	15	,	,	PUNCT
ftr-428	382	16	states	state	VERB
ftr-428	382	17	:	:	PUNCT
ftr-428	382	18	(	(	PUNCT
ftr-428	382	19	b	b	X
ftr-428	382	20	)	)	PUNCT
ftr-428	382	21	voting	voting	NOUN
ftr-428	382	22	rights(1	rights(1	NOUN
ftr-428	382	23	)	)	PUNCT
ftr-428	382	24	in	in	ADP
ftr-428	382	25	general	general	ADJ
ftr-428	382	26	-	-	PUNCT
ftr-428	382	27	for	for	ADP
ftr-428	382	28	purposes	purpose	NOUN
ftr-428	382	29	of	of	ADP
ftr-428	382	30	subsection	subsection	NOUN
ftr-428	382	31	(	(	PUNCT
ftr-428	382	32	a)(1	a)(1	PROPN
ftr-428	382	33	)	)	PUNCT
ftr-428	382	34	,	,	PUNCT
ftr-428	382	35	the	the	DET
ftr-428	382	36	retention	retention	NOUN
ftr-428	382	37	of	of	ADP
ftr-428	382	38	the	the	DET
ftr-428	382	39	right	right	NOUN
ftr-428	382	40	to	to	PART
ftr-428	382	41	vote	vote	VERB
ftr-428	382	42	(	(	PUNCT
ftr-428	382	43	directly	directly	ADV
ftr-428	382	44	or	or	CCONJ
ftr-428	382	45	indirectly	indirectly	ADV
ftr-428	382	46	)	)	PUNCT
ftr-428	382	47	shares	share	NOUN
ftr-428	382	48	of	of	ADP
ftr-428	382	49	stock	stock	NOUN
ftr-428	382	50	of	of	ADP
ftr-428	382	51	a	a	DET
ftr-428	382	52	controlled	control	VERB
ftr-428	382	53	corporation	corporation	NOUN
ftr-428	382	54	shall	shall	AUX
ftr-428	382	55	be	be	AUX
ftr-428	382	56	considered	consider	VERB
ftr-428	382	57	to	to	PART
ftr-428	382	58	be	be	AUX
ftr-428	382	59	a	a	DET
ftr-428	382	60	retention	retention	NOUN
ftr-428	382	61	of	of	ADP
ftr-428	382	62	the	the	DET
ftr-428	382	63	enjoyment	enjoyment	NOUN
ftr-428	382	64	of	of	ADP
ftr-428	382	65	the	the	DET
ftr-428	382	66	transferred	transfer	VERB
ftr-428	382	67	property	property	NOUN
ftr-428	382	68	.	.	PUNCT
ftr-428	383	1	(	(	PUNCT
ftr-428	383	2	2	2	X
ftr-428	383	3	)	)	PUNCT
ftr-428	383	4	controlled	control	VERB
ftr-428	383	5	corporation	corporation	NOUN
ftr-428	383	6	-	-	PUNCT
ftr-428	383	7	for	for	ADP
ftr-428	383	8	purposes	purpose	NOUN
ftr-428	383	9	of	of	ADP
ftr-428	383	10	paragraph	paragraph	NOUN
ftr-428	383	11	(	(	PUNCT
ftr-428	383	12	1	1	NUM
ftr-428	383	13	)	)	PUNCT
ftr-428	383	14	,	,	PUNCT
ftr-428	383	15	a	a	DET
ftr-428	383	16	corporation	corporation	NOUN
ftr-428	383	17	shall	shall	AUX
ftr-428	383	18	be	be	AUX
ftr-428	383	19	treated	treat	VERB
ftr-428	383	20	as	as	ADP
ftr-428	383	21	a	a	DET
ftr-428	383	22	controlled	control	VERB
ftr-428	383	23	corporation	corporation	NOUN
ftr-428	383	24	if	if	SCONJ
ftr-428	383	25	,	,	PUNCT
ftr-428	383	26	at	at	ADP
ftr-428	383	27	any	any	DET
ftr-428	383	28	time	time	NOUN
ftr-428	383	29	after	after	ADP
ftr-428	383	30	the	the	DET
ftr-428	383	31	transfer	transfer	NOUN
ftr-428	383	32	f	f	NOUN
ftr-428	383	33	the	the	DET
ftr-428	383	34	property	property	NOUN
ftr-428	383	35	and	and	CCONJ
ftr-428	383	36	during	during	ADP
ftr-428	383	37	the	the	DET
ftr-428	383	38	3	3	NUM
ftr-428	383	39	-	-	PUNCT
ftr-428	383	40	year	year	NOUN
ftr-428	383	41	period	period	NOUN
ftr-428	383	42	ending	end	VERB
ftr-428	383	43	on	on	ADP
ftr-428	383	44	the	the	DET
ftr-428	383	45	date	date	NOUN
ftr-428	383	46	of	of	ADP
ftr-428	383	47	the	the	DET
ftr-428	383	48	decedent	decedent	NOUN
ftr-428	383	49	's	's	PART
ftr-428	383	50	death	death	NOUN
ftr-428	383	51	,	,	PUNCT
ftr-428	383	52	the	the	DET
ftr-428	383	53	decedent	decedent	NOUN
ftr-428	383	54	owned	own	VERB
ftr-428	383	55	(	(	PUNCT
ftr-428	383	56	with	with	ADP
ftr-428	383	57	the	the	DET
ftr-428	383	58	application	application	NOUN
ftr-428	383	59	of	of	ADP
ftr-428	383	60	section	section	NOUN
ftr-428	383	61	318	318	NUM
ftr-428	383	62	)	)	PUNCT
ftr-428	383	63	,	,	PUNCT
ftr-428	383	64	or	or	CCONJ
ftr-428	383	65	had	have	VERB
ftr-428	383	66	the	the	DET
ftr-428	383	67	right	right	NOUN
ftr-428	383	68	(	(	PUNCT
ftr-428	383	69	either	either	CCONJ
ftr-428	383	70	alone	alone	ADJ
ftr-428	383	71	or	or	CCONJ
ftr-428	383	72	in	in	ADP
ftr-428	383	73	conjunction	conjunction	NOUN
ftr-428	383	74	with	with	ADP
ftr-428	383	75	any	any	DET
ftr-428	383	76	person	person	NOUN
ftr-428	383	77	)	)	PUNCT
ftr-428	383	78	to	to	PART
ftr-428	383	79	vote	vote	VERB
ftr-428	383	80	stock	stock	NOUN
ftr-428	383	81	possessing	possess	VERB
ftr-428	383	82	at	at	ADV
ftr-428	383	83	least	least	ADV
ftr-428	383	84	20	20	NUM
ftr-428	383	85	percent	percent	NOUN
ftr-428	383	86	of	of	ADP
ftr-428	383	87	the	the	DET
ftr-428	383	88	total	total	ADJ
ftr-428	383	89	combined	combined	ADJ
ftr-428	383	90	voting	voting	NOUN
ftr-428	383	91	power	power	NOUN
ftr-428	383	92	of	of	ADP
ftr-428	383	93	all	all	DET
ftr-428	383	94	classes	class	NOUN
ftr-428	383	95	of	of	ADP
ftr-428	383	96	stock	stock	NOUN
ftr-428	383	97	.	.	PUNCT
ftr-428	384	1	(	(	PUNCT
ftr-428	384	2	3	3	X
ftr-428	384	3	)	)	PUNCT
ftr-428	384	4	coordination	coordination	NOUN
ftr-428	384	5	with	with	ADP
ftr-428	384	6	section	section	NOUN
ftr-428	384	7	2035	2035	NUM
ftr-428	384	8	-	-	PUNCT
ftr-428	384	9	for	for	ADP
ftr-428	384	10	purposes	purpose	NOUN
ftr-428	384	11	of	of	ADP
ftr-428	384	12	applying	apply	VERB
ftr-428	384	13	section	section	NOUN
ftr-428	384	14	2035	2035	NUM
ftr-428	384	15	with	with	ADP
ftr-428	384	16	respect	respect	NOUN
ftr-428	384	17	to	to	ADP
ftr-428	384	18	paragraph	paragraph	NOUN
ftr-428	384	19	(	(	PUNCT
ftr-428	384	20	1	1	NUM
ftr-428	384	21	)	)	PUNCT
ftr-428	384	22	,	,	PUNCT
ftr-428	384	23	the	the	DET
ftr-428	384	24	relinquishment	relinquishment	NOUN
ftr-428	384	25	or	or	CCONJ
ftr-428	384	26	cessation	cessation	NOUN
ftr-428	384	27	of	of	ADP
ftr-428	384	28	voting	voting	NOUN
ftr-428	384	29	rights	right	NOUN
ftr-428	384	30	shall	shall	AUX
ftr-428	384	31	be	be	AUX
ftr-428	384	32	treated	treat	VERB
ftr-428	384	33	as	as	ADP
ftr-428	384	34	a	a	DET
ftr-428	384	35	transfer	transfer	NOUN
ftr-428	384	36	of	of	ADP
ftr-428	384	37	property	property	NOUN
ftr-428	384	38	made	make	VERB
ftr-428	384	39	by	by	ADP
ftr-428	384	40	the	the	DET
ftr-428	384	41	decedent	decedent	NOUN
ftr-428	384	42	.	.	PUNCT
ftr-428	385	1	78	78	NUM
ftr-428	385	2	.	.	PUNCT
ftr-428	385	3	cited	cite	VERB
ftr-428	385	4	in	in	ADP
ftr-428	385	5	the	the	DET
ftr-428	385	6	house	house	PROPN
ftr-428	385	7	committee	committee	PROPN
ftr-428	385	8	report	report	NOUN
ftr-428	385	9	as	as	ADP
ftr-428	385	10	the	the	DET
ftr-428	385	11	"	"	PUNCT
ftr-428	385	12	reasons	reason	NOUN
ftr-428	385	13	for	for	ADP
ftr-428	385	14	chang[ing	chang[e	VERB
ftr-428	385	15	]	]	PUNCT
ftr-428	385	16	"	"	PUNCT
ftr-428	385	17	the	the	DET
ftr-428	385	18	law	law	NOUN
ftr-428	385	19	subsequent	subsequent	ADJ
ftr-428	385	20	to	to	ADP
ftr-428	385	21	the	the	DET
ftr-428	385	22	byrum	byrum	ADJ
ftr-428	385	23	decision	decision	NOUN
ftr-428	385	24	,	,	PUNCT
ftr-428	385	25	was	be	AUX
ftr-428	385	26	the	the	DET
ftr-428	385	27	belief"that	belief"that	PRON
ftr-428	385	28	voting	voting	NOUN
ftr-428	385	29	rights	right	NOUN
ftr-428	385	30	are	be	AUX
ftr-428	385	31	so	so	ADV
ftr-428	385	32	significant	significant	ADJ
ftr-428	385	33	with	with	ADP
ftr-428	385	34	respect	respect	NOUN
ftr-428	385	35	to	to	ADP
ftr-428	385	36	corporate	corporate	ADJ
ftr-428	385	37	stock	stock	NOUN
ftr-428	385	38	that	that	PRON
ftr-428	385	39	the	the	DET
ftr-428	385	40	retention	retention	NOUN
ftr-428	385	41	of	of	ADP
ftr-428	385	42	voting	voting	NOUN
ftr-428	385	43	rights	right	NOUN
ftr-428	385	44	by	by	ADP
ftr-428	385	45	a	a	DET
ftr-428	385	46	donor	donor	NOUN
ftr-428	385	47	should	should	AUX
ftr-428	385	48	be	be	AUX
ftr-428	385	49	treated	treat	VERB
ftr-428	385	50	as	as	ADP
ftr-428	385	51	the	the	DET
ftr-428	385	52	retention	retention	NOUN
ftr-428	385	53	of	of	ADP
ftr-428	385	54	the	the	DET
ftr-428	385	55	enjoyment	enjoyment	NOUN
ftr-428	385	56	of	of	ADP
ftr-428	385	57	the	the	DET
ftr-428	385	58	stock	stock	NOUN
ftr-428	385	59	for	for	ADP
ftr-428	385	60	estate	estate	NOUN
ftr-428	385	61	tax	tax	NOUN
ftr-428	385	62	purposes	purpose	NOUN
ftr-428	385	63	.	.	PUNCT
ftr-428	386	1	your	your	PRON
ftr-428	386	2	committee	committee	NOUN
ftr-428	386	3	believes	believe	VERB
ftr-428	386	4	that	that	SCONJ
ftr-428	386	5	this	this	DET
ftr-428	386	6	treatment	treatment	NOUN
ftr-428	386	7	is	be	AUX
ftr-428	386	8	necessary	necessary	ADJ
ftr-428	386	9	to	to	PART
ftr-428	386	10	prevent	prevent	VERB
ftr-428	386	11	the	the	DET
ftr-428	386	12	avoidance	avoidance	NOUN
ftr-428	386	13	of	of	ADP
ftr-428	386	14	the	the	DET
ftr-428	386	15	estate	estate	NOUN
ftr-428	386	16	and	and	CCONJ
ftr-428	386	17	gift	gift	NOUN
ftr-428	386	18	taxes	taxis	NOUN
ftr-428	386	19	.	.	PUNCT
ftr-428	386	20	"	"	PUNCT
ftr-428	387	1	h.	h.	PROPN
ftr-428	387	2	rep	rep	PROPN
ftr-428	387	3	.	.	PROPN
ftr-428	387	4	no	no	INTJ
ftr-428	387	5	.	.	NOUN
ftr-428	387	6	94	94	NUM
ftr-428	387	7	-	-	SYM
ftr-428	387	8	1380	1380	NUM
ftr-428	387	9	,	,	PUNCT
ftr-428	387	10	94th	94th	ADJ
ftr-428	387	11	cong	cong	NOUN
ftr-428	387	12	.	.	PROPN
ftr-428	387	13	,	,	PUNCT
ftr-428	387	14	2d	2d	PROPN
ftr-428	387	15	sess	sess	NOUN
ftr-428	387	16	.	.	PUNCT
ftr-428	388	1	64	64	NUM
ftr-428	388	2	(	(	PUNCT
ftr-428	388	3	1976	1976	NUM
ftr-428	388	4	)	)	PUNCT
ftr-428	388	5	;	;	PUNCT
ftr-428	389	1	joint	joint	ADJ
ftr-428	389	2	comm	comm	NOUN
ftr-428	389	3	.	.	PUNCT
ftr-428	390	1	on	on	ADP
ftr-428	390	2	taxation	taxation	NOUN
ftr-428	390	3	,	,	PUNCT
ftr-428	390	4	general	general	ADJ
ftr-428	390	5	explanation	explanation	NOUN
ftr-428	390	6	ofthe	ofthe	NOUN
ftr-428	390	7	tax	tax	NOUN
ftr-428	390	8	reform	reform	NOUN
ftr-428	390	9	act	act	NOUN
ftr-428	390	10	of	of	ADP
ftr-428	390	11	1976	1976	NUM
ftr-428	390	12	,	,	PUNCT
ftr-428	390	13	589	589	NUM
ftr-428	390	14	(	(	PUNCT
ftr-428	390	15	1976	1976	NUM
ftr-428	390	16	)	)	PUNCT
ftr-428	390	17	.	.	PUNCT
ftr-428	391	1	the	the	DET
ftr-428	391	2	committee	committee	NOUN
ftr-428	391	3	report	report	NOUN
ftr-428	391	4	cited	cite	VERB
ftr-428	391	5	to	to	ADP
ftr-428	391	6	an	an	DET
ftr-428	391	7	article	article	NOUN
ftr-428	391	8	that	that	PRON
ftr-428	391	9	suggested	suggest	VERB
ftr-428	391	10	that	that	SCONJ
ftr-428	391	11	the	the	DET
ftr-428	391	12	value	value	NOUN
ftr-428	391	13	of	of	ADP
ftr-428	391	14	their	their	PRON
ftr-428	391	15	retained	retain	VERB
ftr-428	391	16	voting	voting	NOUN
ftr-428	391	17	control	control	NOUN
ftr-428	391	18	would	would	AUX
ftr-428	391	19	not	not	PART
ftr-428	391	20	be	be	AUX
ftr-428	391	21	subject	subject	ADJ
ftr-428	391	22	to	to	ADP
ftr-428	391	23	any	any	DET
ftr-428	391	24	transfer	transfer	NOUN
ftr-428	391	25	tax	tax	NOUN
ftr-428	391	26	under	under	ADP
ftr-428	391	27	byrum	byrum	PROPN
ftr-428	391	28	.	.	PUNCT
ftr-428	392	1	i	i	PRON
ftr-428	392	2	d.	d.	PROPN
ftr-428	392	3	at	at	ADP
ftr-428	392	4	64	64	NUM
ftr-428	392	5	,	,	PUNCT
ftr-428	392	6	n.3	n.3	NOUN
ftr-428	392	7	.	.	PROPN
ftr-428	393	1	79	79	NUM
ftr-428	393	2	.	.	PUNCT
ftr-428	394	1	an	an	DET
ftr-428	394	2	estate	estate	NOUN
ftr-428	394	3	freeze	freeze	NOUN
ftr-428	394	4	in	in	ADP
ftr-428	394	5	the	the	DET
ftr-428	394	6	context	context	NOUN
ftr-428	394	7	of	of	ADP
ftr-428	394	8	a	a	DET
ftr-428	394	9	grantor	grantor	NOUN
ftr-428	394	10	retained	retain	VERB
ftr-428	394	11	income	income	NOUN
ftr-428	394	12	interest	interest	NOUN
ftr-428	394	13	trust	trust	NOUN
ftr-428	394	14	or	or	CCONJ
ftr-428	394	15	equivalent	equivalent	ADJ
ftr-428	394	16	is	be	AUX
ftr-428	394	17	a	a	DET
ftr-428	394	18	technique	technique	NOUN
ftr-428	394	19	by	by	ADP
ftr-428	394	20	which	which	PRON
ftr-428	394	21	the	the	DET
ftr-428	394	22	donor	donor	NOUN
ftr-428	394	23	freezes	freeze	VERB
ftr-428	394	24	the	the	DET
ftr-428	394	25	value	value	NOUN
ftr-428	394	26	of	of	ADP
ftr-428	394	27	the	the	DET
ftr-428	394	28	transferred	transfer	VERB
ftr-428	394	29	remainder	remainder	NOUN
ftr-428	394	30	interest	interest	NOUN
ftr-428	394	31	,	,	PUNCT
ftr-428	394	32	which	which	PRON
ftr-428	394	33	generally	generally	ADV
ftr-428	394	34	has	have	VERB
ftr-428	394	35	a	a	DET
ftr-428	394	36	greater	great	ADJ
ftr-428	394	37	appreciation	appreciation	NOUN
ftr-428	394	38	potential	potential	NOUN
ftr-428	394	39	,	,	PUNCT
ftr-428	394	40	while	while	SCONJ
ftr-428	394	41	reducing	reduce	VERB
ftr-428	394	42	the	the	DET
ftr-428	394	43	value	value	NOUN
ftr-428	394	44	of	of	ADP
ftr-428	394	45	the	the	DET
ftr-428	394	46	gift	gift	NOUN
ftr-428	394	47	by	by	ADP
ftr-428	394	48	the	the	DET
ftr-428	394	49	retained	retain	VERB
ftr-428	394	50	interest	interest	NOUN
ftr-428	394	51	that	that	PRON
ftr-428	394	52	is	be	AUX
ftr-428	394	53	actuarially	actuarially	ADV
ftr-428	394	54	calculated	calculate	VERB
ftr-428	394	55	at	at	ADP
ftr-428	394	56	the	the	DET
ftr-428	394	57	date	date	NOUN
ftr-428	394	58	of	of	ADP
ftr-428	394	59	the	the	DET
ftr-428	394	60	gift	gift	NOUN
ftr-428	394	61	but	but	CCONJ
ftr-428	394	62	in	in	ADP
ftr-428	394	63	fact	fact	NOUN
ftr-428	394	64	has	have	VERB
ftr-428	394	65	a	a	DET
ftr-428	394	66	much	much	ADV
ftr-428	394	67	lower	low	ADJ
ftr-428	394	68	value	value	NOUN
ftr-428	394	69	.	.	PUNCT
ftr-428	395	1	see	see	VERB
ftr-428	395	2	staff	staff	NOUN
ftr-428	395	3	ofjoint	ofjoint	NOUN
ftr-428	395	4	comm	comm	NOUN
ftr-428	395	5	.	.	PUNCT
ftr-428	396	1	on	on	ADP
ftr-428	396	2	taxation	taxation	NOUN
ftr-428	396	3	,	,	PUNCT
ftr-428	396	4	101st	101st	PROPN
ftr-428	396	5	cong	cong	PROPN
ftr-428	396	6	.	.	PROPN
ftr-428	396	7	,	,	PUNCT
ftr-428	396	8	2d	2d	NUM
ftr-428	396	9	sess	sess	NOUN
ftr-428	396	10	.	.	PUNCT
ftr-428	397	1	,	,	PUNCT
ftr-428	397	2	federal	federal	ADJ
ftr-428	397	3	transfer	transfer	NOUN
ftr-428	397	4	tax	tax	NOUN
ftr-428	397	5	consequences	consequence	NOUN
ftr-428	397	6	of	of	ADP
ftr-428	397	7	estate	estate	NOUN
ftr-428	397	8	freezes	freeze	NOUN
ftr-428	397	9	(	(	PUNCT
ftr-428	397	10	jcs-13	jcs-13	NOUN
ftr-428	397	11	-	-	PUNCT
ftr-428	397	12	90	90	NUM
ftr-428	397	13	)	)	PUNCT
ftr-428	397	14	16	16	NUM
ftr-428	397	15	-	-	SYM
ftr-428	397	16	19	19	NUM
ftr-428	397	17	(	(	PUNCT
ftr-428	397	18	comm	comm	NOUN
ftr-428	397	19	.	.	PUNCT
ftr-428	398	1	print	print	NOUN
ftr-428	398	2	1990	1990	NUM
ftr-428	398	3	)	)	PUNCT
ftr-428	398	4	.	.	PUNCT
ftr-428	399	1	(	(	PUNCT
ftr-428	399	2	"	"	PUNCT
ftr-428	399	3	estate	estate	NOUN
ftr-428	399	4	freezes	freeze	VERB
ftr-428	399	5	raise	raise	VERB
ftr-428	399	6	three	three	NUM
ftr-428	399	7	basic	basic	ADJ
ftr-428	399	8	transfer	transfer	NOUN
ftr-428	399	9	tax	tax	NOUN
ftr-428	399	10	concerns	concern	NOUN
ftr-428	399	11	.	.	PUNCT
ftr-428	400	1	first	first	ADV
ftr-428	400	2	,	,	PUNCT
ftr-428	400	3	because	because	SCONJ
ftr-428	400	4	frozen	frozen	ADJ
ftr-428	400	5	interests	interest	NOUN
ftr-428	400	6	are	be	AUX
ftr-428	400	7	inherently	inherently	ADV
ftr-428	400	8	difficult	difficult	ADJ
ftr-428	400	9	to	to	PART
ftr-428	400	10	value	value	VERB
ftr-428	400	11	,	,	PUNCT
ftr-428	400	12	they	they	PRON
ftr-428	400	13	can	can	AUX
ftr-428	400	14	be	be	AUX
ftr-428	400	15	used	use	VERB
ftr-428	400	16	as	as	ADP
ftr-428	400	17	a	a	DET
ftr-428	400	18	means	means	NOUN
ftr-428	400	19	of	of	ADP
ftr-428	400	20	undervaluing	undervalue	VERB
ftr-428	400	21	gifts	gift	NOUN
ftr-428	400	22	.	.	PUNCT
ftr-428	401	1	second	second	ADJ
ftr-428	401	2	,	,	PUNCT
ftr-428	401	3	such	such	ADJ
ftr-428	401	4	interests	interest	NOUN
ftr-428	401	5	entail	entail	VERB
ftr-428	401	6	the	the	DET
ftr-428	401	7	creation	creation	NOUN
ftr-428	401	8	of	of	ADP
ftr-428	401	9	rights	right	NOUN
ftr-428	401	10	that	that	PRON
ftr-428	401	11	,	,	PUNCT
ftr-428	401	12	if	if	SCONJ
ftr-428	401	13	not	not	PART
ftr-428	401	14	exercised	exercise	VERB
ftr-428	401	15	in	in	ADP
ftr-428	401	16	an	an	DET
ftr-428	401	17	arm's	arm'	NOUN
ftr-428	401	18	-	-	PUNCT
ftr-428	401	19	length	length	NOUN
ftr-428	401	20	manner	manner	NOUN
ftr-428	401	21	,	,	PUNCT
ftr-428	401	22	may	may	AUX
ftr-428	401	23	subsequently	subsequently	ADV
ftr-428	401	24	be	be	AUX
ftr-428	401	25	used	use	VERB
ftr-428	401	26	to	to	PART
ftr-428	401	27	transfer	transfer	VERB
ftr-428	401	28	wealth	wealth	NOUN
ftr-428	401	29	free	free	ADJ
ftr-428	401	30	of	of	ADP
ftr-428	401	31	transfer	transfer	NOUN
ftr-428	401	32	tax	tax	NOUN
ftr-428	401	33	.	.	PUNCT
ftr-428	402	1	third	third	ADJ
ftr-428	402	2	,	,	PUNCT
ftr-428	402	3	'	'	PUNCT
ftr-428	402	4	frozen	frozen	ADJ
ftr-428	402	5	'	'	PUNCT
ftr-428	402	6	interests	interest	NOUN
ftr-428	402	7	may	may	AUX
ftr-428	402	8	be	be	AUX
ftr-428	402	9	used	use	VERB
ftr-428	402	10	to	to	PART
ftr-428	402	11	retain	retain	VERB
ftr-428	402	12	substantial	substantial	ADJ
ftr-428	402	13	ownership	ownership	NOUN
ftr-428	402	14	of	of	ADP
ftr-428	402	15	the	the	DET
ftr-428	402	16	entire	entire	ADJ
ftr-428	402	17	property	property	NOUN
ftr-428	402	18	while	while	SCONJ
ftr-428	402	19	nominally	nominally	ADV
ftr-428	402	20	transferring	transfer	VERB
ftr-428	402	21	an	an	DET
ftr-428	402	22	interest	interest	NOUN
ftr-428	402	23	in	in	ADP
ftr-428	402	24	the	the	DET
ftr-428	402	25	property	property	NOUN
ftr-428	402	26	to	to	ADP
ftr-428	402	27	another	another	DET
ftr-428	402	28	person	person	NOUN
ftr-428	402	29	.	.	PUNCT
ftr-428	402	30	"	"	PUNCT
ftr-428	403	1	i	i	PRON
ftr-428	403	2	d.	d.	PROPN
ftr-428	403	3	at	at	ADP
ftr-428	403	4	16	16	NUM
ftr-428	403	5	.	.	PUNCT
ftr-428	404	1	"	"	PUNCT
ftr-428	404	2	further	far	ADV
ftr-428	404	3	,	,	PUNCT
ftr-428	404	4	undervaluation	undervaluation	NOUN
ftr-428	404	5	may	may	AUX
ftr-428	404	6	result	result	VERB
ftr-428	404	7	from	from	ADP
ftr-428	404	8	the	the	DET
ftr-428	404	9	use	use	NOUN
ftr-428	404	10	of	of	ADP
ftr-428	404	11	treasury	treasury	NOUN
ftr-428	404	12	tables	table	NOUN
ftr-428	404	13	valuing	value	VERB
ftr-428	404	14	annuities	annuity	NOUN
ftr-428	404	15	,	,	PUNCT
ftr-428	404	16	life	life	NOUN
ftr-428	404	17	estates	estate	NOUN
ftr-428	404	18	,	,	PUNCT
ftr-428	404	19	terms	term	NOUN
ftr-428	404	20	for	for	ADP
ftr-428	404	21	years	year	NOUN
ftr-428	404	22	,	,	PUNCT
ftr-428	404	23	remainders	remainder	NOUN
ftr-428	404	24	and	and	CCONJ
ftr-428	404	25	reversions	reversion	NOUN
ftr-428	404	26	.	.	PUNCT
ftr-428	405	1	those	those	DET
ftr-428	405	2	tables	table	NOUN
ftr-428	405	3	are	be	AUX
ftr-428	405	4	based	base	VERB
ftr-428	405	5	on	on	ADP
ftr-428	405	6	assumptions	assumption	NOUN
ftr-428	405	7	regarding	regard	VERB
ftr-428	405	8	rates	rate	NOUN
ftr-428	405	9	of	of	ADP
ftr-428	405	10	return	return	NOUN
ftr-428	405	11	and	and	CCONJ
ftr-428	405	12	life	life	NOUN
ftr-428	405	13	expectancy	expectancy	NOUN
ftr-428	405	14	that	that	PRON
ftr-428	405	15	are	be	AUX
ftr-428	405	16	seldom	seldom	ADV
ftr-428	405	17	accurate	accurate	ADJ
ftr-428	405	18	in	in	ADP
ftr-428	405	19	a	a	DET
ftr-428	405	20	particular	particular	ADJ
ftr-428	405	21	case	case	NOUN
ftr-428	405	22	,	,	PUNCT
ftr-428	405	23	and	and	CCONJ
ftr-428	405	24	therefore	therefore	ADV
ftr-428	405	25	,	,	PUNCT
ftr-428	405	26	may	may	AUX
ftr-428	405	27	be	be	AUX
ftr-428	405	28	the	the	DET
ftr-428	405	29	subject	subject	NOUN
ftr-428	405	30	of	of	ADP
ftr-428	405	31	adverse	adverse	ADJ
ftr-428	405	32	selection	selection	NOUN
ftr-428	405	33	.	.	PUNCT
ftr-428	406	1	because	because	SCONJ
ftr-428	406	2	the	the	DET
ftr-428	406	3	taxpayer	taxpayer	NOUN
ftr-428	406	4	decides	decide	VERB
ftr-428	406	5	what	what	PRON
ftr-428	406	6	property	property	NOUN
ftr-428	406	7	to	to	PART
ftr-428	406	8	give	give	VERB
ftr-428	406	9	and	and	CCONJ
ftr-428	406	10	when	when	SCONJ
ftr-428	406	11	to	to	PART
ftr-428	406	12	give	give	VERB
ftr-428	406	13	it	it	PRON
ftr-428	406	14	,	,	PUNCT
ftr-428	406	15	use	use	NOUN
ftr-428	406	16	of	of	ADP
ftr-428	406	17	tables	table	NOUN
ftr-428	406	18	,	,	PUNCT
ftr-428	406	19	in	in	ADP
ftr-428	406	20	the	the	DET
ftr-428	406	21	aggregate	aggregate	NOUN
ftr-428	406	22	,	,	PUNCT
ftr-428	406	23	more	more	ADV
ftr-428	406	24	often	often	ADV
ftr-428	406	25	results	result	VERB
ftr-428	406	26	in	in	ADP
ftr-428	406	27	undervaluation	undervaluation	NOUN
ftr-428	406	28	than	than	ADP
ftr-428	406	29	in	in	ADP
ftr-428	406	30	overvaluation	overvaluation	NOUN
ftr-428	406	31	.	.	PUNCT
ftr-428	406	32	"	"	PUNCT
ftr-428	407	1	i	i	PRON
ftr-428	407	2	d.	d.	PROPN
ftr-428	407	3	at	at	ADP
ftr-428	407	4	18	18	NUM
ftr-428	407	5	.	.	PUNCT
ftr-428	407	6	)	)	PUNCT
ftr-428	407	7	.	.	PUNCT
ftr-428	408	1	the	the	DET
ftr-428	408	2	treasury	treasury	PROPN
ftr-428	408	3	has	have	AUX
ftr-428	408	4	defined	define	VERB
ftr-428	408	5	circumstances	circumstance	NOUN
ftr-428	408	6	under	under	ADP
ftr-428	408	7	which	which	PRON
ftr-428	408	8	the	the	DET
ftr-428	408	9	tables	table	NOUN
ftr-428	408	10	may	may	AUX
ftr-428	408	11	not	not	PART
ftr-428	408	12	be	be	AUX
ftr-428	408	13	used	use	VERB
ftr-428	408	14	.	.	PUNCT
ftr-428	409	1	see	see	VERB
ftr-428	409	2	regs	reg	NOUN
ftr-428	409	3	.	.	PUNCT
ftr-428	410	1	§	§	PROPN
ftr-428	410	2	25.2702	25.2702	NUM
ftr-428	410	3	-	-	SYM
ftr-428	410	4	3(b)(2	3(b)(2	NUM
ftr-428	410	5	)	)	PUNCT
ftr-428	410	6	and	and	CCONJ
ftr-428	410	7	(	(	PUNCT
ftr-428	410	8	3	3	NUM
ftr-428	410	9	)	)	PUNCT
ftr-428	410	10	.	.	PUNCT
ftr-428	411	1	(	(	PUNCT
ftr-428	411	2	excluding	exclude	VERB
ftr-428	411	3	high	high	ADJ
ftr-428	411	4	payout	payout	NOUN
ftr-428	411	5	annuities	annuity	NOUN
ftr-428	411	6	which	which	PRON
ftr-428	411	7	exhaust	exhaust	VERB
ftr-428	411	8	the	the	DET
ftr-428	411	9	fund	fund	NOUN
ftr-428	411	10	before	before	SCONJ
ftr-428	411	11	the	the	DET
ftr-428	411	12	term	term	NOUN
ftr-428	411	13	expires	expire	VERB
ftr-428	411	14	;	;	PUNCT
ftr-428	411	15	a	a	DET
ftr-428	411	16	grantor	grantor	NOUN
ftr-428	411	17	retained	retain	VERB
ftr-428	411	18	income	income	NOUN
ftr-428	411	19	trust	trust	NOUN
ftr-428	411	20	(	(	PUNCT
ftr-428	411	21	grit	grit	NOUN
ftr-428	411	22	)	)	PUNCT
ftr-428	411	23	wherein	wherein	SCONJ
ftr-428	411	24	the	the	DET
ftr-428	411	25	transferor	transferor	NOUN
ftr-428	411	26	's	's	PART
ftr-428	411	27	retained	retain	VERB
ftr-428	411	28	interest	interest	NOUN
ftr-428	411	29	is	be	AUX
ftr-428	411	30	comprised	comprise	VERB
ftr-428	411	31	of	of	ADP
ftr-428	411	32	unproductive	unproductive	ADJ
ftr-428	411	33	or	or	CCONJ
ftr-428	411	34	underproductive	underproductive	ADJ
ftr-428	411	35	assets	asset	NOUN
ftr-428	411	36	;	;	PUNCT
ftr-428	411	37	transfers	transfer	NOUN
ftr-428	411	38	with	with	ADP
ftr-428	411	39	retained	retain	VERB
ftr-428	411	40	interests	interest	NOUN
ftr-428	411	41	based	base	VERB
ftr-428	411	42	on	on	ADP
ftr-428	411	43	persons	person	NOUN
ftr-428	411	44	with	with	ADP
ftr-428	411	45	a	a	DET
ftr-428	411	46	terminal	terminal	ADJ
ftr-428	411	47	illness	illness	NOUN
ftr-428	411	48	,	,	PUNCT
ftr-428	411	49	which	which	PRON
ftr-428	411	50	is	be	AUX
ftr-428	411	51	defined	define	VERB
ftr-428	411	52	as	as	ADP
ftr-428	411	53	an	an	DET
ftr-428	411	54	incurable	incurable	ADJ
ftr-428	411	55	illness	illness	NOUN
ftr-428	411	56	or	or	CCONJ
ftr-428	411	57	deteriorating	deteriorate	VERB
ftr-428	411	58	condition	condition	NOUN
ftr-428	411	59	expected	expect	VERB
ftr-428	411	60	result	result	NOUN
ftr-428	411	61	in	in	ADP
ftr-428	411	62	their	their	PRON
ftr-428	411	63	death	death	NOUN
ftr-428	411	64	within	within	ADP
ftr-428	411	65	a	a	DET
ftr-428	411	66	year	year	NOUN
ftr-428	411	67	(	(	PUNCT
ftr-428	411	68	although	although	SCONJ
ftr-428	411	69	a	a	DET
ftr-428	411	70	contrary	contrary	ADJ
ftr-428	411	71	presumption	presumption	NOUN
ftr-428	411	72	arises	arise	VERB
ftr-428	411	73	if	if	SCONJ
ftr-428	411	74	the	the	DET
ftr-428	411	75	person	person	NOUN
ftr-428	411	76	actually	actually	ADV
ftr-428	411	77	survives	survive	VERB
ftr-428	411	78	at	at	ADV
ftr-428	411	79	least	least	ADV
ftr-428	411	80	18	18	NUM
ftr-428	411	81	months	month	NOUN
ftr-428	411	82	)	)	PUNCT
ftr-428	411	83	)	)	PUNCT
ftr-428	411	84	.	.	PUNCT
ftr-428	412	1	florida	florida	PROPN
ftr-428	412	2	tax	tax	PROPN
ftr-428	412	3	review	review	NOUN
ftr-428	413	1	[	[	X
ftr-428	413	2	vol	vol	NOUN
ftr-428	413	3	.	.	PUNCT
ftr-428	413	4	5:2	5:2	NUM
ftr-428	413	5	contingencies	contingency	NOUN
ftr-428	413	6	and	and	CCONJ
ftr-428	413	7	the	the	DET
ftr-428	413	8	estate	estate	NOUN
ftr-428	413	9	tax	tax	NOUN
ftr-428	413	10	203	203	NUM
ftr-428	413	11	6(c	6(c	NUM
ftr-428	413	12	)	)	PUNCT
ftr-428	413	13	.	.	PUNCT
ftr-428	414	1	80	80	NUM
ftr-428	414	2	although	although	SCONJ
ftr-428	414	3	this	this	DET
ftr-428	414	4	subsection	subsection	NOUN
ftr-428	414	5	of	of	ADP
ftr-428	414	6	the	the	DET
ftr-428	414	7	statute	statute	NOUN
ftr-428	414	8	was	be	AUX
ftr-428	414	9	subsequently	subsequently	ADV
ftr-428	414	10	repealed,81	repealed,81	NOUN
ftr-428	414	11	its	its	PRON
ftr-428	414	12	repeal	repeal	NOUN
ftr-428	414	13	was	be	AUX
ftr-428	414	14	simultaneous	simultaneous	ADJ
ftr-428	414	15	with	with	ADP
ftr-428	414	16	the	the	DET
ftr-428	414	17	enactment	enactment	NOUN
ftr-428	414	18	of	of	ADP
ftr-428	414	19	chapter	chapter	NOUN
ftr-428	414	20	1482	1482	NUM
ftr-428	414	21	which	which	PRON
ftr-428	414	22	contains	contain	VERB
ftr-428	414	23	the	the	DET
ftr-428	414	24	gift	gift	NOUN
ftr-428	414	25	tax	tax	NOUN
ftr-428	414	26	special	special	ADJ
ftr-428	414	27	valuation	valuation	NOUN
ftr-428	414	28	rules.83	rules.83	PROPN
ftr-428	414	29	thus	thus	ADV
ftr-428	414	30	,	,	PUNCT
ftr-428	414	31	with	with	ADP
ftr-428	414	32	respect	respect	NOUN
ftr-428	414	33	to	to	ADP
ftr-428	414	34	transfers	transfer	NOUN
ftr-428	414	35	with	with	ADP
ftr-428	414	36	a	a	DET
ftr-428	414	37	life	life	NOUN
ftr-428	414	38	time	time	NOUN
ftr-428	414	39	retained	retain	VERB
ftr-428	414	40	income	income	NOUN
ftr-428	414	41	or	or	CCONJ
ftr-428	414	42	enjoyment	enjoyment	NOUN
ftr-428	414	43	,	,	PUNCT
ftr-428	414	44	section	section	NOUN
ftr-428	414	45	2702	2702	NUM
ftr-428	414	46	not	not	PART
ftr-428	414	47	only	only	ADV
ftr-428	414	48	emphasizes	emphasize	VERB
ftr-428	414	49	that	that	SCONJ
ftr-428	414	50	,	,	PUNCT
ftr-428	414	51	without	without	ADP
ftr-428	414	52	a	a	DET
ftr-428	414	53	"	"	PUNCT
ftr-428	414	54	qualified	qualified	ADJ
ftr-428	414	55	interest	interest	NOUN
ftr-428	414	56	,	,	PUNCT
ftr-428	414	57	"	"	PUNCT
ftr-428	414	58	such	such	DET
ftr-428	414	59	a	a	DET
ftr-428	414	60	transfer	transfer	NOUN
ftr-428	414	61	with	with	ADP
ftr-428	414	62	a	a	DET
ftr-428	414	63	retained	retain	VERB
ftr-428	414	64	income	income	NOUN
ftr-428	414	65	interest	interest	NOUN
ftr-428	414	66	will	will	AUX
ftr-428	414	67	be	be	AUX
ftr-428	414	68	subject	subject	ADJ
ftr-428	414	69	to	to	ADP
ftr-428	414	70	the	the	DET
ftr-428	414	71	gift	gift	NOUN
ftr-428	414	72	tax	tax	NOUN
ftr-428	414	73	at	at	ADP
ftr-428	414	74	the	the	DET
ftr-428	414	75	full	full	ADJ
ftr-428	414	76	value	value	NOUN
ftr-428	414	77	of	of	ADP
ftr-428	414	78	the	the	DET
ftr-428	414	79	property	property	NOUN
ftr-428	414	80	,	,	PUNCT
ftr-428	414	81	ignoring	ignore	VERB
ftr-428	414	82	the	the	DET
ftr-428	414	83	retained	retain	VERB
ftr-428	414	84	interest	interest	NOUN
ftr-428	414	85	,	,	PUNCT
ftr-428	414	86	4	4	NUM
ftr-428	414	87	but	but	CCONJ
ftr-428	414	88	also	also	ADV
ftr-428	414	89	by	by	ADP
ftr-428	414	90	retaining	retain	VERB
ftr-428	414	91	section	section	NOUN
ftr-428	414	92	2036()(1	2036()(1	PROPN
ftr-428	414	93	)	)	PUNCT
ftr-428	414	94	,	,	PUNCT
ftr-428	414	95	congress	congress	PROPN
ftr-428	414	96	also	also	ADV
ftr-428	414	97	80	80	NUM
ftr-428	414	98	.	.	PUNCT
ftr-428	415	1	see	see	VERB
ftr-428	415	2	omnibus	omnibus	ADJ
ftr-428	415	3	budget	budget	NOUN
ftr-428	415	4	reconciliation	reconciliation	NOUN
ftr-428	415	5	act	act	NOUN
ftr-428	415	6	of	of	ADP
ftr-428	415	7	1987	1987	NUM
ftr-428	415	8	,	,	PUNCT
ftr-428	415	9	pub	pub	NOUN
ftr-428	415	10	.	.	PUNCT
ftr-428	416	1	l.	l.	PROPN
ftr-428	416	2	no	no	INTJ
ftr-428	416	3	.	.	PROPN
ftr-428	417	1	100	100	NUM
ftr-428	417	2	-	-	SYM
ftr-428	417	3	203	203	NUM
ftr-428	417	4	,	,	PUNCT
ftr-428	417	5	§	§	PROPN
ftr-428	417	6	10402(a	10402(a	NUM
ftr-428	417	7	)	)	PUNCT
ftr-428	417	8	(	(	PUNCT
ftr-428	417	9	amending	amend	VERB
ftr-428	417	10	irc	irc	ADV
ftr-428	417	11	§	§	PROPN
ftr-428	417	12	2036	2036	NUM
ftr-428	417	13	)	)	PUNCT
ftr-428	417	14	,	,	PUNCT
ftr-428	417	15	applicable	applicable	ADJ
ftr-428	417	16	to	to	ADP
ftr-428	417	17	decedents	decedent	NOUN
ftr-428	417	18	dying	die	VERB
ftr-428	417	19	after	after	ADP
ftr-428	417	20	1987	1987	NUM
ftr-428	417	21	,	,	PUNCT
ftr-428	417	22	but	but	CCONJ
ftr-428	417	23	only	only	ADV
ftr-428	417	24	with	with	ADP
ftr-428	417	25	respect	respect	NOUN
ftr-428	417	26	to	to	ADP
ftr-428	417	27	transfers	transfer	NOUN
ftr-428	417	28	subsequent	subsequent	ADJ
ftr-428	417	29	to	to	ADP
ftr-428	417	30	december	december	PROPN
ftr-428	417	31	17	17	NUM
ftr-428	417	32	,	,	PUNCT
ftr-428	417	33	1987	1987	NUM
ftr-428	417	34	.	.	PUNCT
ftr-428	418	1	section	section	NOUN
ftr-428	418	2	2036(c	2036(c	NUM
ftr-428	418	3	)	)	PUNCT
ftr-428	418	4	applied	apply	VERB
ftr-428	418	5	to	to	ADP
ftr-428	418	6	grits	grit	NOUN
ftr-428	418	7	(	(	PUNCT
ftr-428	418	8	grantor	grantor	NOUN
ftr-428	418	9	retained	retain	VERB
ftr-428	418	10	income	income	NOUN
ftr-428	418	11	trusts	trust	NOUN
ftr-428	418	12	)	)	PUNCT
ftr-428	418	13	with	with	ADP
ftr-428	418	14	the	the	DET
ftr-428	418	15	exception	exception	NOUN
ftr-428	418	16	of	of	ADP
ftr-428	418	17	trusts	trust	NOUN
ftr-428	418	18	where	where	SCONJ
ftr-428	418	19	the	the	DET
ftr-428	418	20	retained	retain	VERB
ftr-428	418	21	term	term	NOUN
ftr-428	418	22	was	be	AUX
ftr-428	418	23	ten	ten	NUM
ftr-428	418	24	years	year	NOUN
ftr-428	418	25	or	or	CCONJ
ftr-428	418	26	less	less	ADJ
ftr-428	418	27	,	,	PUNCT
ftr-428	418	28	where	where	SCONJ
ftr-428	418	29	the	the	DET
ftr-428	418	30	donor	donor	NOUN
ftr-428	418	31	did	do	AUX
ftr-428	418	32	not	not	PART
ftr-428	418	33	serve	serve	VERB
ftr-428	418	34	as	as	ADP
ftr-428	418	35	a	a	DET
ftr-428	418	36	trustee	trustee	NOUN
ftr-428	418	37	,	,	PUNCT
ftr-428	418	38	and	and	CCONJ
ftr-428	418	39	where	where	SCONJ
ftr-428	418	40	the	the	DET
ftr-428	418	41	income	income	NOUN
ftr-428	418	42	interest	interest	NOUN
ftr-428	418	43	was	be	AUX
ftr-428	418	44	determined	determine	VERB
ftr-428	418	45	solely	solely	ADV
ftr-428	418	46	by	by	ADP
ftr-428	418	47	reference	reference	NOUN
ftr-428	418	48	to	to	ADP
ftr-428	418	49	the	the	DET
ftr-428	418	50	trust	trust	NOUN
ftr-428	418	51	's	's	PART
ftr-428	418	52	income	income	NOUN
ftr-428	418	53	.	.	PUNCT
ftr-428	419	1	irc	irc	PROPN
ftr-428	419	2	§	§	PROPN
ftr-428	419	3	2036(c)(6	2036(c)(6	NUM
ftr-428	419	4	)	)	PUNCT
ftr-428	419	5	.	.	PUNCT
ftr-428	420	1	see	see	VERB
ftr-428	420	2	h.r	h.r	PROPN
ftr-428	420	3	no	no	INTJ
ftr-428	420	4	.	.	NOUN
ftr-428	420	5	100	100	NUM
ftr-428	420	6	-	-	PUNCT
ftr-428	420	7	1104	1104	NUM
ftr-428	420	8	(	(	PUNCT
ftr-428	420	9	vol.2	vol.2	PROPN
ftr-428	420	10	)	)	PUNCT
ftr-428	420	11	,	,	PUNCT
ftr-428	420	12	at	at	ADP
ftr-428	420	13	74	74	NUM
ftr-428	420	14	,	,	PUNCT
ftr-428	420	15	n.	n.	NOUN
ftr-428	420	16	1	1	NUM
ftr-428	420	17	.	.	PUNCT
ftr-428	421	1	this	this	DET
ftr-428	421	2	exception	exception	NOUN
ftr-428	421	3	did	do	AUX
ftr-428	421	4	not	not	PART
ftr-428	421	5	apply	apply	VERB
ftr-428	421	6	where	where	SCONJ
ftr-428	421	7	the	the	DET
ftr-428	421	8	grantor	grantor	NOUN
ftr-428	421	9	had	have	VERB
ftr-428	421	10	a	a	DET
ftr-428	421	11	contingent	contingent	ADJ
ftr-428	421	12	reversion	reversion	NOUN
ftr-428	421	13	or	or	CCONJ
ftr-428	421	14	certain	certain	ADJ
ftr-428	421	15	powers	power	NOUN
ftr-428	421	16	of	of	ADP
ftr-428	421	17	appointment	appointment	NOUN
ftr-428	421	18	.	.	PUNCT
ftr-428	422	1	see	see	VERB
ftr-428	422	2	notice	notice	NOUN
ftr-428	422	3	89	89	NUM
ftr-428	422	4	-	-	SYM
ftr-428	422	5	99	99	NUM
ftr-428	422	6	,	,	PUNCT
ftr-428	422	7	1989	1989	NUM
ftr-428	422	8	-	-	SYM
ftr-428	422	9	2	2	NUM
ftr-428	422	10	c.b	c.b	PROPN
ftr-428	422	11	.	.	PROPN
ftr-428	422	12	422	422	NUM
ftr-428	422	13	.	.	PUNCT
ftr-428	423	1	81	81	NUM
ftr-428	423	2	.	.	PUNCT
ftr-428	424	1	see	see	VERB
ftr-428	424	2	omnibus	omnibus	ADJ
ftr-428	424	3	budget	budget	NOUN
ftr-428	424	4	reconciliation	reconciliation	NOUN
ftr-428	424	5	act	act	NOUN
ftr-428	424	6	of	of	ADP
ftr-428	424	7	1990	1990	NUM
ftr-428	424	8	,	,	PUNCT
ftr-428	424	9	pub	pub	NOUN
ftr-428	424	10	.	.	PUNCT
ftr-428	425	1	l.	l.	PROPN
ftr-428	425	2	no	no	INTJ
ftr-428	425	3	.	.	PROPN
ftr-428	426	1	101	101	NUM
ftr-428	426	2	-	-	SYM
ftr-428	426	3	508	508	NUM
ftr-428	426	4	,	,	PUNCT
ftr-428	426	5	§	§	PROPN
ftr-428	426	6	11601	11601	NUM
ftr-428	426	7	,	,	PUNCT
ftr-428	426	8	104	104	NUM
ftr-428	426	9	stat	stat	NOUN
ftr-428	426	10	.	.	PUNCT
ftr-428	427	1	1388	1388	NUM
ftr-428	427	2	.	.	PUNCT
ftr-428	428	1	the	the	DET
ftr-428	428	2	omnibus	omnibus	ADJ
ftr-428	428	3	budget	budget	NOUN
ftr-428	428	4	reconciliation	reconciliation	NOUN
ftr-428	428	5	act	act	NOUN
ftr-428	428	6	of	of	ADP
ftr-428	428	7	1990	1990	NUM
ftr-428	428	8	,	,	PUNCT
ftr-428	428	9	added	add	VERB
ftr-428	428	10	code	code	NOUN
ftr-428	428	11	§	§	PROPN
ftr-428	428	12	§	§	PROPN
ftr-428	428	13	2701	2701	NUM
ftr-428	428	14	-	-	SYM
ftr-428	428	15	2704	2704	NUM
ftr-428	428	16	as	as	ADP
ftr-428	428	17	part	part	NOUN
ftr-428	428	18	of	of	ADP
ftr-428	428	19	the	the	DET
ftr-428	428	20	amendment	amendment	NOUN
ftr-428	428	21	to	to	PART
ftr-428	428	22	subtitle	subtitle	VERB
ftr-428	428	23	b	b	PROPN
ftr-428	428	24	which	which	DET
ftr-428	428	25	added	add	VERB
ftr-428	428	26	chapter	chapter	NOUN
ftr-428	428	27	14	14	NUM
ftr-428	428	28	,	,	PUNCT
ftr-428	428	29	with	with	ADP
ftr-428	428	30	code	code	NOUN
ftr-428	428	31	§	§	PROPN
ftr-428	428	32	2702	2702	NUM
ftr-428	428	33	effective	effective	ADJ
ftr-428	428	34	for	for	ADP
ftr-428	428	35	transfers	transfer	NOUN
ftr-428	428	36	after	after	ADP
ftr-428	428	37	oct	oct	PROPN
ftr-428	428	38	.	.	PROPN
ftr-428	428	39	8	8	NUM
ftr-428	428	40	,	,	PUNCT
ftr-428	428	41	1990	1990	NUM
ftr-428	428	42	,	,	PUNCT
ftr-428	428	43	except	except	SCONJ
ftr-428	428	44	as	as	SCONJ
ftr-428	428	45	provided	provide	VERB
ftr-428	428	46	in	in	ADP
ftr-428	428	47	§	§	PROPN
ftr-428	428	48	11602(e)(1)(b	11602(e)(1)(b	NUM
ftr-428	428	49	)	)	PUNCT
ftr-428	428	50	;	;	PUNCT
ftr-428	428	51	§	§	PROPN
ftr-428	428	52	11601	11601	NUM
ftr-428	428	53	repealed	repeal	VERB
ftr-428	428	54	irc	irc	PROPN
ftr-428	428	55	§	§	PROPN
ftr-428	428	56	2036(c	2036(c	NUM
ftr-428	428	57	)	)	PUNCT
ftr-428	428	58	.	.	PUNCT
ftr-428	429	1	some	some	DET
ftr-428	429	2	retained	retain	VERB
ftr-428	429	3	income	income	NOUN
ftr-428	429	4	transfers	transfer	NOUN
ftr-428	429	5	are	be	AUX
ftr-428	429	6	not	not	PART
ftr-428	429	7	subject	subject	ADJ
ftr-428	429	8	to	to	ADP
ftr-428	429	9	these	these	DET
ftr-428	429	10	rules	rule	NOUN
ftr-428	429	11	such	such	ADJ
ftr-428	429	12	as	as	ADP
ftr-428	429	13	incomplete	incomplete	ADJ
ftr-428	429	14	gifts	gift	NOUN
ftr-428	429	15	and	and	CCONJ
ftr-428	429	16	transfers	transfer	NOUN
ftr-428	429	17	to	to	ADP
ftr-428	429	18	a	a	DET
ftr-428	429	19	personal	personal	ADJ
ftr-428	429	20	residence	residence	NOUN
ftr-428	429	21	trust	trust	NOUN
ftr-428	429	22	.	.	PUNCT
ftr-428	430	1	see	see	VERB
ftr-428	430	2	irc	irc	PROPN
ftr-428	430	3	§	§	PROPN
ftr-428	430	4	2702(a)(3	2702(a)(3	NOUN
ftr-428	430	5	)	)	PUNCT
ftr-428	430	6	.	.	PUNCT
ftr-428	431	1	82	82	NUM
ftr-428	431	2	.	.	PUNCT
ftr-428	432	1	chapter	chapter	NOUN
ftr-428	432	2	14	14	NUM
ftr-428	432	3	was	be	AUX
ftr-428	432	4	added	add	VERB
ftr-428	432	5	by	by	ADP
ftr-428	432	6	the	the	DET
ftr-428	432	7	omnibus	omnibus	ADJ
ftr-428	432	8	budget	budget	NOUN
ftr-428	432	9	reconciliation	reconciliation	NOUN
ftr-428	432	10	act	act	NOUN
ftr-428	432	11	of	of	ADP
ftr-428	432	12	1990	1990	NUM
ftr-428	432	13	,	,	PUNCT
ftr-428	432	14	pub	pub	NOUN
ftr-428	432	15	.	.	PUNCT
ftr-428	433	1	l.	l.	PROPN
ftr-428	433	2	no	no	INTJ
ftr-428	433	3	.	.	PROPN
ftr-428	434	1	101	101	NUM
ftr-428	434	2	-	-	SYM
ftr-428	434	3	508	508	NUM
ftr-428	434	4	,	,	PUNCT
ftr-428	434	5	§	§	PROPN
ftr-428	434	6	11602(a	11602(a	NOUN
ftr-428	434	7	)	)	PUNCT
ftr-428	434	8	.	.	PUNCT
ftr-428	435	1	technical	technical	ADJ
ftr-428	435	2	miscellaneous	miscellaneous	ADJ
ftr-428	435	3	revenue	revenue	NOUN
ftr-428	435	4	act	act	NOUN
ftr-428	435	5	of	of	ADP
ftr-428	435	6	1988	1988	NUM
ftr-428	435	7	,	,	PUNCT
ftr-428	435	8	pub	pub	NOUN
ftr-428	435	9	.	.	PUNCT
ftr-428	436	1	l.	l.	PROPN
ftr-428	436	2	no	no	PRON
ftr-428	436	3	.	.	PROPN
ftr-428	437	1	100647	100647	NUM
ftr-428	437	2	,	,	PUNCT
ftr-428	437	3	102	102	NUM
ftr-428	437	4	stat	stat	NOUN
ftr-428	437	5	.	.	PUNCT
ftr-428	438	1	3342	3342	NUM
ftr-428	438	2	(	(	PUNCT
ftr-428	438	3	codified	codify	VERB
ftr-428	438	4	in	in	ADP
ftr-428	438	5	relevant	relevant	ADJ
ftr-428	438	6	part	part	NOUN
ftr-428	438	7	at	at	ADP
ftr-428	438	8	irc	irc	PROPN
ftr-428	438	9	§	§	PROPN
ftr-428	438	10	7520	7520	NUM
ftr-428	438	11	)	)	PUNCT
ftr-428	438	12	,	,	PUNCT
ftr-428	438	13	further	far	ADV
ftr-428	438	14	increased	increase	VERB
ftr-428	438	15	the	the	DET
ftr-428	438	16	accuracy	accuracy	NOUN
ftr-428	438	17	of	of	ADP
ftr-428	438	18	the	the	DET
ftr-428	438	19	tables	table	NOUN
ftr-428	438	20	'	'	PART
ftr-428	438	21	use	use	NOUN
ftr-428	438	22	.	.	PUNCT
ftr-428	439	1	83	83	NUM
ftr-428	439	2	.	.	PUNCT
ftr-428	440	1	see	see	VERB
ftr-428	440	2	irc	irc	PROPN
ftr-428	440	3	§	§	PROPN
ftr-428	440	4	§	§	PROPN
ftr-428	440	5	2701	2701	NUM
ftr-428	440	6	-	-	SYM
ftr-428	440	7	2704	2704	NUM
ftr-428	440	8	.	.	PUNCT
ftr-428	441	1	section	section	NOUN
ftr-428	441	2	2702	2702	NUM
ftr-428	441	3	expressly	expressly	ADV
ftr-428	441	4	deals	deal	VERB
ftr-428	441	5	with	with	ADP
ftr-428	441	6	gifts	gift	NOUN
ftr-428	441	7	with	with	ADP
ftr-428	441	8	retained	retain	VERB
ftr-428	441	9	life	life	NOUN
ftr-428	441	10	interests	interest	NOUN
ftr-428	441	11	,	,	PUNCT
ftr-428	441	12	the	the	DET
ftr-428	441	13	subject	subject	NOUN
ftr-428	441	14	of§	of§	ADP
ftr-428	441	15	2036	2036	NUM
ftr-428	441	16	,	,	PUNCT
ftr-428	441	17	so	so	SCONJ
ftr-428	441	18	that	that	SCONJ
ftr-428	441	19	without	without	ADP
ftr-428	441	20	a	a	DET
ftr-428	441	21	"	"	PUNCT
ftr-428	441	22	qualified	qualified	ADJ
ftr-428	441	23	interest	interest	NOUN
ftr-428	441	24	"	"	PUNCT
ftr-428	441	25	as	as	SCONJ
ftr-428	441	26	defined	define	VERB
ftr-428	441	27	in	in	ADP
ftr-428	441	28	§	§	PROPN
ftr-428	441	29	2702(b	2702(b	PRON
ftr-428	441	30	)	)	PUNCT
ftr-428	441	31	,	,	PUNCT
ftr-428	441	32	the	the	DET
ftr-428	441	33	transferor	transferor	NOUN
ftr-428	441	34	is	be	AUX
ftr-428	441	35	seen	see	VERB
ftr-428	441	36	as	as	ADP
ftr-428	441	37	making	make	VERB
ftr-428	441	38	a	a	DET
ftr-428	441	39	gift	gift	NOUN
ftr-428	441	40	of	of	ADP
ftr-428	441	41	the	the	DET
ftr-428	441	42	full	full	ADJ
ftr-428	441	43	value	value	NOUN
ftr-428	441	44	of	of	ADP
ftr-428	441	45	the	the	DET
ftr-428	441	46	underlying	underlying	ADJ
ftr-428	441	47	property	property	NOUN
ftr-428	441	48	,	,	PUNCT
ftr-428	441	49	unreduced	unreduce	VERB
ftr-428	441	50	by	by	ADP
ftr-428	441	51	the	the	DET
ftr-428	441	52	value	value	NOUN
ftr-428	441	53	ofthe	ofthe	ADJ
ftr-428	441	54	donor	donor	NOUN
ftr-428	441	55	's	's	PART
ftr-428	441	56	retained	retain	VERB
ftr-428	441	57	life	life	NOUN
ftr-428	441	58	interest	interest	NOUN
ftr-428	441	59	.	.	PUNCT
ftr-428	442	1	the	the	DET
ftr-428	442	2	provision	provision	NOUN
ftr-428	442	3	applies	apply	VERB
ftr-428	442	4	where	where	SCONJ
ftr-428	442	5	either	either	CCONJ
ftr-428	442	6	the	the	DET
ftr-428	442	7	transferor	transferor	NOUN
ftr-428	442	8	or	or	CCONJ
ftr-428	442	9	any	any	DET
ftr-428	442	10	"	"	PUNCT
ftr-428	442	11	applicable	applicable	ADJ
ftr-428	442	12	family	family	NOUN
ftr-428	442	13	member	member	NOUN
ftr-428	442	14	"	"	PUNCT
ftr-428	442	15	retains	retain	VERB
ftr-428	442	16	an	an	DET
ftr-428	442	17	interest	interest	NOUN
ftr-428	442	18	in	in	ADP
ftr-428	442	19	the	the	DET
ftr-428	442	20	trust	trust	NOUN
ftr-428	442	21	.	.	PUNCT
ftr-428	443	1	an	an	DET
ftr-428	443	2	"	"	PUNCT
ftr-428	443	3	applicable	applicable	ADJ
ftr-428	443	4	family	family	NOUN
ftr-428	443	5	member	member	NOUN
ftr-428	443	6	"	"	PUNCT
ftr-428	443	7	is	be	AUX
ftr-428	443	8	defined	define	VERB
ftr-428	443	9	as	as	ADP
ftr-428	443	10	the	the	DET
ftr-428	443	11	transferor	transferor	NOUN
ftr-428	443	12	,	,	PUNCT
ftr-428	443	13	his	his	PRON
ftr-428	443	14	spouse	spouse	NOUN
ftr-428	443	15	,	,	PUNCT
ftr-428	443	16	either	either	PRON
ftr-428	443	17	of	of	ADP
ftr-428	443	18	their	their	PRON
ftr-428	443	19	lineal	lineal	ADJ
ftr-428	443	20	descendants	descendant	NOUN
ftr-428	443	21	or	or	CCONJ
ftr-428	443	22	their	their	PRON
ftr-428	443	23	spouses	spouse	NOUN
ftr-428	443	24	.	.	PUNCT
ftr-428	444	1	see	see	VERB
ftr-428	444	2	irc	irc	PROPN
ftr-428	444	3	§	§	PROPN
ftr-428	444	4	§	§	PROPN
ftr-428	444	5	2702(a)(1	2702(a)(1	NUM
ftr-428	444	6	)	)	PUNCT
ftr-428	444	7	,	,	PUNCT
ftr-428	444	8	2701(e)(2	2701(e)(2	NUM
ftr-428	444	9	)	)	PUNCT
ftr-428	444	10	;	;	PUNCT
ftr-428	444	11	regs	reg	NOUN
ftr-428	444	12	.	.	PUNCT
ftr-428	445	1	§	§	PROPN
ftr-428	445	2	25.2701	25.2701	NUM
ftr-428	445	3	-	-	SYM
ftr-428	445	4	1(d)(2	1(d)(2	NUM
ftr-428	445	5	)	)	PUNCT
ftr-428	445	6	.	.	PUNCT
ftr-428	446	1	these	these	DET
ftr-428	446	2	family	family	NOUN
ftr-428	446	3	members	member	NOUN
ftr-428	446	4	include	include	VERB
ftr-428	446	5	the	the	DET
ftr-428	446	6	transferor	transferor	NOUN
ftr-428	446	7	's	's	PART
ftr-428	446	8	spouse	spouse	NOUN
ftr-428	446	9	,	,	PUNCT
ftr-428	446	10	either	either	CCONJ
ftr-428	446	11	his	his	PRON
ftr-428	446	12	or	or	CCONJ
ftr-428	446	13	his	his	PRON
ftr-428	446	14	wife	wife	NOUN
ftr-428	446	15	's	's	PART
ftr-428	446	16	ancestors	ancestor	NOUN
ftr-428	446	17	or	or	CCONJ
ftr-428	446	18	lineal	lineal	ADJ
ftr-428	446	19	descendants	descendant	NOUN
ftr-428	446	20	or	or	CCONJ
ftr-428	446	21	their	their	PRON
ftr-428	446	22	spouses	spouse	NOUN
ftr-428	446	23	,	,	PUNCT
ftr-428	446	24	and	and	CCONJ
ftr-428	446	25	any	any	PRON
ftr-428	446	26	of	of	ADP
ftr-428	446	27	the	the	DET
ftr-428	446	28	transferor	transferor	NOUN
ftr-428	446	29	's	's	PART
ftr-428	446	30	siblings	sibling	NOUN
ftr-428	446	31	or	or	CCONJ
ftr-428	446	32	their	their	PRON
ftr-428	446	33	spouse	spouse	NOUN
ftr-428	446	34	.	.	PUNCT
ftr-428	447	1	irc	irc	PROPN
ftr-428	447	2	§	§	PROPN
ftr-428	447	3	§	§	PROPN
ftr-428	447	4	2704(c)(2	2704(c)(2	NUM
ftr-428	447	5	)	)	PUNCT
ftr-428	447	6	&	&	CCONJ
ftr-428	447	7	2702(e	2702(e	NUM
ftr-428	447	8	)	)	PUNCT
ftr-428	447	9	;	;	PUNCT
ftr-428	447	10	regs	reg	NOUN
ftr-428	447	11	.	.	PUNCT
ftr-428	448	1	§	§	PROPN
ftr-428	448	2	25.27022(a)(1	25.27022(a)(1	NUM
ftr-428	448	3	)	)	PUNCT
ftr-428	448	4	.	.	PUNCT
ftr-428	449	1	section	section	NOUN
ftr-428	449	2	2702	2702	PROPN
ftr-428	449	3	gives	give	VERB
ftr-428	449	4	a	a	DET
ftr-428	449	5	zero	zero	NUM
ftr-428	449	6	value	value	NOUN
ftr-428	449	7	to	to	ADP
ftr-428	449	8	interests	interest	NOUN
ftr-428	449	9	retained	retain	VERB
ftr-428	449	10	by	by	ADP
ftr-428	449	11	the	the	DET
ftr-428	449	12	transferor	transferor	NOUN
ftr-428	449	13	or	or	CCONJ
ftr-428	449	14	applicable	applicable	ADJ
ftr-428	449	15	family	family	NOUN
ftr-428	449	16	member	member	NOUN
ftr-428	449	17	that	that	PRON
ftr-428	449	18	are	be	AUX
ftr-428	449	19	not	not	PART
ftr-428	449	20	"	"	PUNCT
ftr-428	449	21	qualified	qualified	ADJ
ftr-428	449	22	interests	interest	NOUN
ftr-428	449	23	.	.	PUNCT
ftr-428	449	24	"	"	PUNCT
ftr-428	450	1	irc	irc	PROPN
ftr-428	450	2	§	§	PROPN
ftr-428	450	3	2702(a)(2)(a	2702(a)(2)(a	NUM
ftr-428	450	4	)	)	PUNCT
ftr-428	450	5	.	.	PUNCT
ftr-428	451	1	however	however	ADV
ftr-428	451	2	,	,	PUNCT
ftr-428	451	3	§	§	PROPN
ftr-428	451	4	2702(a)(2)(b	2702(a)(2)(b	NUM
ftr-428	451	5	)	)	PUNCT
ftr-428	451	6	allows	allow	VERB
ftr-428	451	7	a	a	DET
ftr-428	451	8	reduction	reduction	NOUN
ftr-428	451	9	of	of	ADP
ftr-428	451	10	any	any	DET
ftr-428	451	11	retained	retain	VERB
ftr-428	451	12	interest	interest	NOUN
ftr-428	451	13	that	that	PRON
ftr-428	451	14	is	be	AUX
ftr-428	451	15	a	a	DET
ftr-428	451	16	qualified	qualified	ADJ
ftr-428	451	17	interest	interest	NOUN
ftr-428	451	18	as	as	SCONJ
ftr-428	451	19	defined	define	VERB
ftr-428	451	20	by	by	ADP
ftr-428	451	21	§	§	PROPN
ftr-428	451	22	2702(b	2702(b	PRON
ftr-428	451	23	)	)	PUNCT
ftr-428	451	24	,	,	PUNCT
ftr-428	451	25	i.e.	i.e.	X
ftr-428	451	26	,	,	PUNCT
ftr-428	451	27	an	an	DET
ftr-428	451	28	interest	interest	NOUN
ftr-428	451	29	which	which	PRON
ftr-428	451	30	is	be	AUX
ftr-428	451	31	in	in	ADP
ftr-428	451	32	the	the	DET
ftr-428	451	33	form	form	NOUN
ftr-428	451	34	of	of	ADP
ftr-428	451	35	a	a	DET
ftr-428	451	36	qualified	qualified	ADJ
ftr-428	451	37	annuity	annuity	NOUN
ftr-428	451	38	,	,	PUNCT
ftr-428	451	39	a	a	DET
ftr-428	451	40	qualified	qualified	ADJ
ftr-428	451	41	unitrust	unitrust	ADJ
ftr-428	451	42	interest	interest	NOUN
ftr-428	451	43	,	,	PUNCT
ftr-428	451	44	or	or	CCONJ
ftr-428	451	45	a	a	DET
ftr-428	451	46	qualified	qualified	ADJ
ftr-428	451	47	remainder	remainder	NOUN
ftr-428	451	48	interest	interest	NOUN
ftr-428	451	49	.	.	PUNCT
ftr-428	452	1	that	that	DET
ftr-428	452	2	interest	interest	NOUN
ftr-428	452	3	is	be	AUX
ftr-428	452	4	then	then	ADV
ftr-428	452	5	valued	value	VERB
ftr-428	452	6	under	under	ADP
ftr-428	452	7	the	the	DET
ftr-428	452	8	rules	rule	NOUN
ftr-428	452	9	of§	of§	ADP
ftr-428	452	10	7520	7520	NUM
ftr-428	452	11	.	.	PUNCT
ftr-428	453	1	see	see	VERB
ftr-428	453	2	regs	reg	NOUN
ftr-428	453	3	.	.	PUNCT
ftr-428	454	1	§	§	PROPN
ftr-428	454	2	§	§	PROPN
ftr-428	454	3	25.27023(b),(c	25.27023(b),(c	NOUN
ftr-428	454	4	)	)	PUNCT
ftr-428	454	5	,	,	PUNCT
ftr-428	454	6	&	&	CCONJ
ftr-428	454	7	(	(	PUNCT
ftr-428	454	8	d	d	NOUN
ftr-428	454	9	)	)	PUNCT
ftr-428	454	10	.	.	PUNCT
ftr-428	455	1	note	note	VERB
ftr-428	455	2	that	that	SCONJ
ftr-428	455	3	§	§	PROPN
ftr-428	455	4	2702(c)(3)(a	2702(c)(3)(a	NUM
ftr-428	455	5	)	)	PUNCT
ftr-428	455	6	defines	define	VERB
ftr-428	455	7	a	a	DET
ftr-428	455	8	"	"	PUNCT
ftr-428	455	9	term	term	NOUN
ftr-428	455	10	interest	interest	NOUN
ftr-428	455	11	"	"	PUNCT
ftr-428	455	12	as	as	ADP
ftr-428	455	13	including	include	VERB
ftr-428	455	14	"	"	PUNCT
ftr-428	455	15	a	a	DET
ftr-428	455	16	life	life	NOUN
ftr-428	455	17	interest	interest	NOUN
ftr-428	455	18	in	in	ADP
ftr-428	455	19	property	property	NOUN
ftr-428	455	20	"	"	PUNCT
ftr-428	455	21	so	so	SCONJ
ftr-428	455	22	that	that	PRON
ftr-428	455	23	retained	retain	VERB
ftr-428	455	24	,	,	PUNCT
ftr-428	455	25	non	non	ADJ
ftr-428	455	26	-	-	ADJ
ftr-428	455	27	qualified	qualified	ADJ
ftr-428	455	28	,	,	PUNCT
ftr-428	455	29	income	income	NOUN
ftr-428	455	30	interests	interest	NOUN
ftr-428	455	31	for	for	ADP
ftr-428	455	32	life	life	NOUN
ftr-428	455	33	are	be	AUX
ftr-428	455	34	taxed	tax	VERB
ftr-428	455	35	in	in	ADP
ftr-428	455	36	full	full	ADJ
ftr-428	455	37	at	at	ADP
ftr-428	455	38	the	the	DET
ftr-428	455	39	transfer	transfer	NOUN
ftr-428	455	40	of	of	ADP
ftr-428	455	41	the	the	DET
ftr-428	455	42	remainder	remainder	NOUN
ftr-428	455	43	interest	interest	NOUN
ftr-428	455	44	and	and	CCONJ
ftr-428	455	45	the	the	DET
ftr-428	455	46	full	full	ADJ
ftr-428	455	47	fair	fair	ADJ
ftr-428	455	48	market	market	NOUN
ftr-428	455	49	value	value	NOUN
ftr-428	455	50	of	of	ADP
ftr-428	455	51	the	the	DET
ftr-428	455	52	property	property	NOUN
ftr-428	455	53	is	be	AUX
ftr-428	455	54	subject	subject	ADJ
ftr-428	455	55	to	to	ADP
ftr-428	455	56	estate	estate	NOUN
ftr-428	455	57	tax	tax	NOUN
ftr-428	455	58	at	at	ADP
ftr-428	455	59	the	the	DET
ftr-428	455	60	transferor	transferor	NOUN
ftr-428	455	61	's	's	PART
ftr-428	455	62	death	death	NOUN
ftr-428	455	63	.	.	PUNCT
ftr-428	456	1	the	the	DET
ftr-428	456	2	regulations	regulation	NOUN
ftr-428	456	3	prqvide	prqvide	VERB
ftr-428	456	4	a	a	DET
ftr-428	456	5	reduction	reduction	NOUN
ftr-428	456	6	in	in	ADP
ftr-428	456	7	"	"	PUNCT
ftr-428	456	8	aggregate	aggregate	ADJ
ftr-428	456	9	taxable	taxable	ADJ
ftr-428	456	10	gifts	gift	NOUN
ftr-428	456	11	"	"	PUNCT
ftr-428	456	12	for	for	ADP
ftr-428	456	13	gift	gift	NOUN
ftr-428	456	14	tax	tax	NOUN
ftr-428	456	15	purposes	purpose	NOUN
ftr-428	456	16	,	,	PUNCT
ftr-428	456	17	or	or	CCONJ
ftr-428	456	18	"	"	PUNCT
ftr-428	456	19	adjusted	adjust	VERB
ftr-428	456	20	taxable	taxable	ADJ
ftr-428	456	21	gifts	gift	NOUN
ftr-428	456	22	"	"	PUNCT
ftr-428	456	23	for	for	ADP
ftr-428	456	24	estate	estate	NOUN
ftr-428	456	25	tax	tax	NOUN
ftr-428	456	26	purposes	purpose	NOUN
ftr-428	456	27	,	,	PUNCT
ftr-428	456	28	where	where	SCONJ
ftr-428	456	29	a	a	DET
ftr-428	456	30	term	term	NOUN
ftr-428	456	31	interest	interest	NOUN
ftr-428	456	32	that	that	PRON
ftr-428	456	33	was	be	AUX
ftr-428	456	34	valued	value	VERB
ftr-428	456	35	at	at	ADP
ftr-428	456	36	zero	zero	NUM
ftr-428	456	37	under	under	ADP
ftr-428	456	38	§	§	PROPN
ftr-428	456	39	2702	2702	NUM
ftr-428	456	40	was	be	AUX
ftr-428	456	41	subsequently	subsequently	ADV
ftr-428	456	42	transferred	transfer	VERB
ftr-428	456	43	.	.	PUNCT
ftr-428	457	1	see	see	VERB
ftr-428	457	2	regs	reg	NOUN
ftr-428	457	3	.	.	PUNCT
ftr-428	458	1	§	§	PROPN
ftr-428	458	2	25.2702	25.2702	NUM
ftr-428	458	3	-	-	SYM
ftr-428	458	4	6	6	NUM
ftr-428	458	5	.	.	NOUN
ftr-428	458	6	84	84	NUM
ftr-428	458	7	.	.	PUNCT
ftr-428	459	1	the	the	DET
ftr-428	459	2	legislative	legislative	ADJ
ftr-428	459	3	history	history	NOUN
ftr-428	459	4	states	state	NOUN
ftr-428	459	5	:	:	PUNCT
ftr-428	459	6	...	...	PUNCT
ftr-428	459	7	the	the	DET
ftr-428	459	8	committee	committee	NOUN
ftr-428	459	9	[	[	X
ftr-428	459	10	was	be	AUX
ftr-428	459	11	]	]	X
ftr-428	459	12	concerned	concerned	ADJ
ftr-428	459	13	about	about	ADP
ftr-428	459	14	the	the	DET
ftr-428	459	15	undervaluation	undervaluation	NOUN
ftr-428	459	16	of	of	ADP
ftr-428	459	17	gifts	gift	NOUN
ftr-428	459	18	valued	value	VERB
ftr-428	459	19	pursuant	pursuant	ADV
ftr-428	459	20	to	to	ADP
ftr-428	459	21	treasury	treasury	NOUN
ftr-428	459	22	tables	table	NOUN
ftr-428	459	23	.	.	PUNCT
ftr-428	460	1	based	base	VERB
ftr-428	460	2	on	on	ADP
ftr-428	460	3	average	average	ADJ
ftr-428	460	4	rates	rate	NOUN
ftr-428	460	5	of	of	ADP
ftr-428	460	6	return	return	NOUN
ftr-428	460	7	and	and	CCONJ
ftr-428	460	8	life	life	NOUN
ftr-428	460	9	expectancy	expectancy	NOUN
ftr-428	460	10	,	,	PUNCT
ftr-428	460	11	those	those	DET
ftr-428	460	12	tables	table	NOUN
ftr-428	460	13	are	be	AUX
ftr-428	460	14	seldom	seldom	ADV
ftr-428	460	15	accurate	accurate	ADJ
ftr-428	460	16	in	in	ADP
ftr-428	460	17	a	a	DET
ftr-428	460	18	particular	particular	ADJ
ftr-428	460	19	case	case	NOUN
ftr-428	460	20	,	,	PUNCT
ftr-428	460	21	and	and	CCONJ
ftr-428	460	22	200o1	200o1	NUM
ftr-428	460	23	florida	florida	PROPN
ftr-428	460	24	tax	tax	NOUN
ftr-428	460	25	review	review	NOUN
ftr-428	460	26	subjects	subject	VERB
ftr-428	460	27	the	the	DET
ftr-428	460	28	transfer	transfer	NOUN
ftr-428	460	29	to	to	PART
ftr-428	460	30	estate	estate	NOUN
ftr-428	460	31	tax	tax	NOUN
ftr-428	460	32	at	at	ADP
ftr-428	460	33	the	the	DET
ftr-428	460	34	property	property	NOUN
ftr-428	460	35	's	's	PART
ftr-428	460	36	full	full	ADJ
ftr-428	460	37	date	date	NOUN
ftr-428	460	38	-	-	PUNCT
ftr-428	460	39	of	of	ADP
ftr-428	460	40	-	-	PUNCT
ftr-428	460	41	death	death	NOUN
ftr-428	460	42	value	value	NOUN
ftr-428	460	43	,	,	PUNCT
ftr-428	460	44	with	with	ADP
ftr-428	460	45	appropriate	appropriate	ADJ
ftr-428	460	46	offsets.8	offsets.8	ADJ
ftr-428	460	47	"	"	PUNCT
ftr-428	460	48	2	2	NUM
ftr-428	460	49	.	.	X
ftr-428	460	50	contingent	contingent	NOUN
ftr-428	460	51	retained	retain	VERB
ftr-428	460	52	life	life	NOUN
ftr-428	460	53	estates	estate	NOUN
ftr-428	460	54	and	and	CCONJ
ftr-428	460	55	section	section	NOUN
ftr-428	460	56	2036	2036	NUM
ftr-428	460	57	:	:	PUNCT
ftr-428	460	58	overkill	overkill	NOUN
ftr-428	460	59	or	or	CCONJ
ftr-428	460	60	justified	justify	VERB
ftr-428	460	61	policy	policy	NOUN
ftr-428	460	62	decision?-under	decision?-under	PROPN
ftr-428	460	63	section	section	NOUN
ftr-428	460	64	2036	2036	NUM
ftr-428	460	65	,	,	PUNCT
ftr-428	460	66	where	where	SCONJ
ftr-428	460	67	the	the	DET
ftr-428	460	68	decedent	decedent	NOUN
ftr-428	460	69	has	have	AUX
ftr-428	460	70	at	at	ADP
ftr-428	460	71	any	any	DET
ftr-428	460	72	time	time	NOUN
ftr-428	460	73	transferred	transfer	VERB
ftr-428	460	74	property	property	NOUN
ftr-428	460	75	and	and	CCONJ
ftr-428	460	76	has	have	AUX
ftr-428	460	77	retained	retain	VERB
ftr-428	460	78	a	a	DET
ftr-428	460	79	contingent	contingent	ADJ
ftr-428	460	80	life	life	NOUN
ftr-428	460	81	interest	interest	NOUN
ftr-428	460	82	in	in	ADP
ftr-428	460	83	that	that	DET
ftr-428	460	84	property	property	NOUN
ftr-428	460	85	,	,	PUNCT
ftr-428	460	86	the	the	DET
ftr-428	460	87	full	full	ADJ
ftr-428	460	88	date	date	NOUN
ftr-428	460	89	of	of	ADP
ftr-428	460	90	death	death	NOUN
ftr-428	460	91	value	value	NOUN
ftr-428	460	92	of	of	ADP
ftr-428	460	93	the	the	DET
ftr-428	460	94	property	property	NOUN
ftr-428	460	95	,	,	PUNCT
ftr-428	460	96	less	less	ADJ
ftr-428	460	97	the	the	DET
ftr-428	460	98	value	value	NOUN
ftr-428	460	99	of	of	ADP
ftr-428	460	100	any	any	DET
ftr-428	460	101	remaining	remain	VERB
ftr-428	460	102	life	life	NOUN
ftr-428	460	103	interest	interest	NOUN
ftr-428	460	104	currently	currently	ADV
ftr-428	460	105	enjoyed	enjoy	VERB
ftr-428	460	106	by	by	ADP
ftr-428	460	107	another	another	PRON
ftr-428	460	108	at	at	ADP
ftr-428	460	109	decedent	decedent	PROPN
ftr-428	460	110	's	's	PART
ftr-428	460	111	death,86	death,86	NOUN
ftr-428	460	112	is	be	AUX
ftr-428	460	113	included	include	VERB
ftr-428	460	114	in	in	ADP
ftr-428	460	115	decedent	decedent	NOUN
ftr-428	460	116	's	's	PART
ftr-428	460	117	gross	gross	ADJ
ftr-428	460	118	estate.87	estate.87	NOUN
ftr-428	460	119	moreover	moreover	ADV
ftr-428	460	120	,	,	PUNCT
ftr-428	460	121	where	where	SCONJ
ftr-428	460	122	decedent	decedent	NOUN
ftr-428	460	123	transferred	transfer	VERB
ftr-428	460	124	therefore	therefore	ADV
ftr-428	460	125	,	,	PUNCT
ftr-428	460	126	may	may	AUX
ftr-428	460	127	be	be	AUX
ftr-428	460	128	the	the	DET
ftr-428	460	129	subject	subject	NOUN
ftr-428	460	130	of	of	ADP
ftr-428	460	131	adverse	adverse	ADJ
ftr-428	460	132	selection	selection	NOUN
ftr-428	460	133	.	.	PUNCT
ftr-428	461	1	because	because	SCONJ
ftr-428	461	2	the	the	DET
ftr-428	461	3	taxpayer	taxpayer	NOUN
ftr-428	461	4	decides	decide	VERB
ftr-428	461	5	what	what	PRON
ftr-428	461	6	property	property	NOUN
ftr-428	461	7	to	to	PART
ftr-428	461	8	give	give	VERB
ftr-428	461	9	,	,	PUNCT
ftr-428	461	10	when	when	SCONJ
ftr-428	461	11	to	to	PART
ftr-428	461	12	give	give	VERB
ftr-428	461	13	it	it	PRON
ftr-428	461	14	,	,	PUNCT
ftr-428	461	15	and	and	CCONJ
ftr-428	461	16	often	often	ADV
ftr-428	461	17	controls	control	VERB
ftr-428	461	18	the	the	DET
ftr-428	461	19	return	return	NOUN
ftr-428	461	20	on	on	ADP
ftr-428	461	21	the	the	DET
ftr-428	461	22	property	property	NOUN
ftr-428	461	23	,	,	PUNCT
ftr-428	461	24	use	use	NOUN
ftr-428	461	25	of	of	ADP
ftr-428	461	26	treasury	treasury	NOUN
ftr-428	461	27	tables	table	NOUN
ftr-428	461	28	undervalues	undervalue	VERB
ftr-428	461	29	the	the	DET
ftr-428	461	30	transferred	transfer	VERB
ftr-428	461	31	interests	interest	NOUN
ftr-428	461	32	in	in	ADP
ftr-428	461	33	the	the	DET
ftr-428	461	34	aggregate	aggregate	NOUN
ftr-428	461	35	,	,	PUNCT
ftr-428	461	36	more	more	ADV
ftr-428	461	37	often	often	ADV
ftr-428	461	38	than	than	ADP
ftr-428	461	39	not	not	PART
ftr-428	461	40	.	.	PUNCT
ftr-428	462	1	therefore	therefore	ADV
ftr-428	462	2	,	,	PUNCT
ftr-428	462	3	the	the	DET
ftr-428	462	4	committee	committee	NOUN
ftr-428	462	5	determines	determine	VERB
ftr-428	462	6	that	that	SCONJ
ftr-428	462	7	the	the	DET
ftr-428	462	8	valuation	valuation	NOUN
ftr-428	462	9	problems	problem	VERB
ftr-428	462	10	inherent	inherent	ADJ
ftr-428	462	11	in	in	ADP
ftr-428	462	12	trusts	trust	NOUN
ftr-428	462	13	and	and	CCONJ
ftr-428	462	14	term	term	NOUN
ftr-428	462	15	interests	interest	NOUN
ftr-428	462	16	in	in	ADP
ftr-428	462	17	property	property	NOUN
ftr-428	462	18	are	be	AUX
ftr-428	462	19	best	well	ADV
ftr-428	462	20	addressed	address	VERB
ftr-428	462	21	by	by	ADP
ftr-428	462	22	valuing	value	VERB
ftr-428	462	23	retained	retain	VERB
ftr-428	462	24	interests	interest	NOUN
ftr-428	462	25	at	at	ADP
ftr-428	462	26	zero	zero	NUM
ftr-428	462	27	unless	unless	SCONJ
ftr-428	462	28	they	they	PRON
ftr-428	462	29	take	take	VERB
ftr-428	462	30	an	an	DET
ftr-428	462	31	easily	easily	ADV
ftr-428	462	32	valued	value	VERB
ftr-428	462	33	form	form	NOUN
ftr-428	462	34	--	--	PUNCT
ftr-428	462	35	as	as	ADP
ftr-428	462	36	an	an	DET
ftr-428	462	37	annuity	annuity	NOUN
ftr-428	462	38	or	or	CCONJ
ftr-428	462	39	unitrust	unitrust	ADJ
ftr-428	462	40	interest	interest	NOUN
ftr-428	462	41	.	.	PUNCT
ftr-428	463	1	by	by	ADP
ftr-428	463	2	doing	do	VERB
ftr-428	463	3	so	so	ADV
ftr-428	463	4	,	,	PUNCT
ftr-428	463	5	the	the	DET
ftr-428	463	6	bill	bill	NOUN
ftr-428	463	7	draws	draw	VERB
ftr-428	463	8	upon	upon	SCONJ
ftr-428	463	9	...	...	PUNCT
ftr-428	463	10	rules	rule	NOUN
ftr-428	463	11	valuing	value	VERB
ftr-428	463	12	split	split	ADJ
ftr-428	463	13	interests	interest	NOUN
ftr-428	463	14	in	in	ADP
ftr-428	463	15	property	property	NOUN
ftr-428	463	16	for	for	ADP
ftr-428	463	17	purposes	purpose	NOUN
ftr-428	463	18	of	of	ADP
ftr-428	463	19	the	the	DET
ftr-428	463	20	charitable	charitable	ADJ
ftr-428	463	21	deduction	deduction	NOUN
ftr-428	463	22	.	.	PUNCT
ftr-428	464	1	report	report	NOUN
ftr-428	464	2	on	on	ADP
ftr-428	464	3	omnibus	omnibus	ADJ
ftr-428	464	4	budget	budget	NOUN
ftr-428	464	5	reconciliation	reconciliation	NOUN
ftr-428	464	6	act	act	NOUN
ftr-428	464	7	of	of	ADP
ftr-428	464	8	1990	1990	NUM
ftr-428	464	9	,	,	PUNCT
ftr-428	464	10	s.	s.	PROPN
ftr-428	464	11	3209	3209	NUM
ftr-428	464	12	,	,	PUNCT
ftr-428	464	13	101st	101st	PROPN
ftr-428	464	14	cong	cong	NOUN
ftr-428	464	15	.	.	PUNCT
ftr-428	465	1	(	(	PUNCT
ftr-428	465	2	1990	1990	NUM
ftr-428	465	3	)	)	PUNCT
ftr-428	465	4	,	,	PUNCT
ftr-428	465	5	136	136	NUM
ftr-428	465	6	cong	cong	NOUN
ftr-428	465	7	.	.	PUNCT
ftr-428	466	1	rec	rec	PROPN
ftr-428	466	2	.	.	PUNCT
ftr-428	467	1	s15,629	s15,629	PROPN
ftr-428	467	2	,	,	PUNCT
ftr-428	467	3	s15,681	s15,681	PROPN
ftr-428	467	4	.	.	PROPN
ftr-428	467	5	85	85	NUM
ftr-428	467	6	.	.	PUNCT
ftr-428	468	1	because	because	SCONJ
ftr-428	468	2	of§	of§	PROPN
ftr-428	468	3	2001	2001	NUM
ftr-428	468	4	(	(	PUNCT
ftr-428	468	5	b	b	NOUN
ftr-428	468	6	)	)	PUNCT
ftr-428	468	7	and	and	CCONJ
ftr-428	468	8	the	the	DET
ftr-428	468	9	regulations	regulation	NOUN
ftr-428	468	10	under	under	ADP
ftr-428	468	11	§	§	PROPN
ftr-428	468	12	2702	2702	NUM
ftr-428	468	13	,	,	PUNCT
ftr-428	468	14	the	the	DET
ftr-428	468	15	property	property	NOUN
ftr-428	468	16	is	be	AUX
ftr-428	468	17	not	not	PART
ftr-428	468	18	subject	subject	ADJ
ftr-428	468	19	to	to	AUX
ftr-428	468	20	transfer	transfer	VERB
ftr-428	468	21	tax	tax	NOUN
ftr-428	468	22	twice	twice	ADV
ftr-428	468	23	;	;	PUNCT
ftr-428	468	24	rather	rather	ADV
ftr-428	468	25	,	,	PUNCT
ftr-428	468	26	the	the	DET
ftr-428	468	27	effect	effect	NOUN
ftr-428	468	28	of	of	ADP
ftr-428	468	29	this	this	DET
ftr-428	468	30	provision	provision	NOUN
ftr-428	468	31	is	be	AUX
ftr-428	468	32	to	to	PART
ftr-428	468	33	include	include	VERB
ftr-428	468	34	any	any	DET
ftr-428	468	35	post	post	ADJ
ftr-428	468	36	-	-	ADJ
ftr-428	468	37	gift	gift	ADJ
ftr-428	468	38	appreciation	appreciation	NOUN
ftr-428	468	39	in	in	ADP
ftr-428	468	40	the	the	DET
ftr-428	468	41	decedent	decedent	NOUN
ftr-428	468	42	's	's	PART
ftr-428	468	43	estate	estate	NOUN
ftr-428	468	44	.	.	PUNCT
ftr-428	469	1	see	see	VERB
ftr-428	469	2	regs	reg	NOUN
ftr-428	469	3	.	.	PUNCT
ftr-428	470	1	§	§	PROPN
ftr-428	470	2	25.2702	25.2702	NUM
ftr-428	470	3	-	-	SYM
ftr-428	470	4	6	6	NUM
ftr-428	470	5	.	.	PUNCT
ftr-428	471	1	particularly	particularly	ADV
ftr-428	471	2	after	after	ADP
ftr-428	471	3	the	the	DET
ftr-428	471	4	enactment	enactment	NOUN
ftr-428	471	5	of§	of§	ADP
ftr-428	471	6	2702	2702	NUM
ftr-428	471	7	,	,	PUNCT
ftr-428	471	8	courts	court	NOUN
ftr-428	471	9	and	and	CCONJ
ftr-428	471	10	commentators	commentator	NOUN
ftr-428	471	11	have	have	AUX
ftr-428	471	12	urged	urge	VERB
ftr-428	471	13	that	that	SCONJ
ftr-428	471	14	the	the	DET
ftr-428	471	15	issue	issue	NOUN
ftr-428	471	16	of	of	ADP
ftr-428	471	17	what	what	PRON
ftr-428	471	18	constitutes	constitute	VERB
ftr-428	471	19	"	"	PUNCT
ftr-428	471	20	adequate	adequate	ADJ
ftr-428	471	21	and	and	CCONJ
ftr-428	471	22	full	full	ADJ
ftr-428	471	23	consideration	consideration	NOUN
ftr-428	471	24	"	"	PUNCT
ftr-428	471	25	under	under	ADP
ftr-428	471	26	§	§	PROPN
ftr-428	471	27	2036	2036	NUM
ftr-428	471	28	in	in	ADP
ftr-428	471	29	the	the	DET
ftr-428	471	30	sale	sale	NOUN
ftr-428	471	31	of	of	ADP
ftr-428	471	32	a	a	DET
ftr-428	471	33	remainder	remainder	NOUN
ftr-428	471	34	interest	interest	NOUN
ftr-428	471	35	in	in	ADP
ftr-428	471	36	property	property	NOUN
ftr-428	471	37	wherein	wherein	SCONJ
ftr-428	471	38	the	the	DET
ftr-428	471	39	decedent	decedent	NOUN
ftr-428	471	40	has	have	AUX
ftr-428	471	41	retained	retain	VERB
ftr-428	471	42	a	a	DET
ftr-428	471	43	life	life	NOUN
ftr-428	471	44	estate	estate	NOUN
ftr-428	471	45	is	be	AUX
ftr-428	471	46	no	no	ADV
ftr-428	471	47	longer	long	ADV
ftr-428	471	48	an	an	DET
ftr-428	471	49	area	area	NOUN
ftr-428	471	50	with	with	ADP
ftr-428	471	51	abuse	abuse	NOUN
ftr-428	471	52	potential	potential	NOUN
ftr-428	471	53	and	and	CCONJ
ftr-428	471	54	that	that	SCONJ
ftr-428	471	55	this	this	DET
ftr-428	471	56	language	language	NOUN
ftr-428	471	57	in	in	ADP
ftr-428	471	58	the	the	DET
ftr-428	471	59	statute	statute	NOUN
ftr-428	471	60	should	should	AUX
ftr-428	471	61	be	be	AUX
ftr-428	471	62	interpreted	interpret	VERB
ftr-428	471	63	without	without	ADP
ftr-428	471	64	regard	regard	NOUN
ftr-428	471	65	to	to	ADP
ftr-428	471	66	the	the	DET
ftr-428	471	67	value	value	NOUN
ftr-428	471	68	of	of	ADP
ftr-428	471	69	what	what	PRON
ftr-428	471	70	would	would	AUX
ftr-428	471	71	have	have	AUX
ftr-428	471	72	been	be	AUX
ftr-428	471	73	included	include	VERB
ftr-428	471	74	in	in	ADP
ftr-428	471	75	decedent	decedent	NOUN
ftr-428	471	76	's	's	PART
ftr-428	471	77	estate	estate	NOUN
ftr-428	471	78	had	have	AUX
ftr-428	471	79	there	there	PRON
ftr-428	471	80	been	be	AUX
ftr-428	471	81	a	a	DET
ftr-428	471	82	gift	gift	NOUN
ftr-428	471	83	of	of	ADP
ftr-428	471	84	the	the	DET
ftr-428	471	85	remainder	remainder	NOUN
ftr-428	471	86	interest	interest	NOUN
ftr-428	471	87	.	.	PUNCT
ftr-428	472	1	see	see	VERB
ftr-428	472	2	estate	estate	NOUN
ftr-428	472	3	ofd'ambrosio	ofd'ambrosio	PROPN
ftr-428	473	1	v.	v.	ADP
ftr-428	473	2	commissioner	commissioner	NOUN
ftr-428	473	3	,	,	PUNCT
ftr-428	473	4	101	101	NUM
ftr-428	473	5	f.3d309	f.3d309	PROPN
ftr-428	473	6	(	(	PUNCT
ftr-428	473	7	3d	3d	PROPN
ftr-428	473	8	cir	cir	NOUN
ftr-428	473	9	.	.	PROPN
ftr-428	473	10	1996	1996	NUM
ftr-428	473	11	)	)	PUNCT
ftr-428	473	12	cert	cert	NOUN
ftr-428	473	13	.	.	PUNCT
ftr-428	474	1	denied	deny	VERB
ftr-428	474	2	,	,	PUNCT
ftr-428	474	3	520	520	NUM
ftr-428	474	4	u.s	u.s	PROPN
ftr-428	474	5	.	.	PROPN
ftr-428	474	6	1230	1230	NUM
ftr-428	474	7	(	(	PUNCT
ftr-428	474	8	1997	1997	NUM
ftr-428	474	9	)	)	PUNCT
ftr-428	474	10	;	;	PUNCT
ftr-428	475	1	wheeler	wheeler	NOUN
ftr-428	475	2	v.	v.	PROPN
ftr-428	475	3	united	united	PROPN
ftr-428	475	4	states	states	PROPN
ftr-428	475	5	,	,	PUNCT
ftr-428	475	6	116	116	NUM
ftr-428	475	7	f.3d	f.3d	NUM
ftr-428	475	8	749	749	NUM
ftr-428	475	9	(	(	PUNCT
ftr-428	475	10	5th	5th	ADJ
ftr-428	475	11	cir	cir	NOUN
ftr-428	475	12	.	.	PUNCT
ftr-428	475	13	1997	1997	NUM
ftr-428	475	14	)	)	PUNCT
ftr-428	475	15	;	;	PUNCT
ftr-428	475	16	estate	estate	NOUN
ftr-428	475	17	of	of	ADP
ftr-428	475	18	magnin	magnin	PROPN
ftr-428	475	19	v.	v.	ADP
ftr-428	475	20	commissioner	commissioner	NOUN
ftr-428	475	21	,	,	PUNCT
ftr-428	475	22	184	184	NUM
ftr-428	475	23	f.3d	f.3d	NUM
ftr-428	475	24	1074	1074	NUM
ftr-428	475	25	(	(	PUNCT
ftr-428	475	26	9th	9th	ADJ
ftr-428	475	27	cir	cir	NOUN
ftr-428	475	28	.	.	PROPN
ftr-428	475	29	1999	1999	NUM
ftr-428	475	30	)	)	PUNCT
ftr-428	475	31	;	;	PUNCT
ftr-428	475	32	ronald	ronald	PROPN
ftr-428	475	33	h.	h.	PROPN
ftr-428	475	34	jensen	jensen	PROPN
ftr-428	475	35	,	,	PUNCT
ftr-428	475	36	estate	estate	NOUN
ftr-428	475	37	and	and	CCONJ
ftr-428	475	38	gift	gift	NOUN
ftr-428	475	39	tax	tax	NOUN
ftr-428	475	40	effects	effect	NOUN
ftr-428	475	41	of	of	ADP
ftr-428	475	42	selling	sell	VERB
ftr-428	475	43	a	a	DET
ftr-428	475	44	remainder	remainder	NOUN
ftr-428	475	45	:	:	PUNCT
ftr-428	475	46	have	have	AUX
ftr-428	475	47	d'ambrosio	d'ambrosio	PROPN
ftr-428	475	48	,	,	PUNCT
ftr-428	475	49	wheeler	wheeler	NOUN
ftr-428	475	50	and	and	CCONJ
ftr-428	475	51	magnin	magnin	PROPN
ftr-428	475	52	changed	change	VERB
ftr-428	475	53	the	the	DET
ftr-428	475	54	rules	rule	NOUN
ftr-428	475	55	?	?	PUNCT
ftr-428	476	1	4	4	NUM
ftr-428	476	2	fla	fla	PROPN
ftr-428	476	3	.	.	PUNCT
ftr-428	477	1	tax	tax	PROPN
ftr-428	477	2	rev	rev	PROPN
ftr-428	477	3	.	.	PROPN
ftr-428	477	4	537	537	NUM
ftr-428	477	5	(	(	PUNCT
ftr-428	477	6	1999	1999	NUM
ftr-428	477	7	)	)	PUNCT
ftr-428	477	8	(	(	PUNCT
ftr-428	477	9	prof	prof	NOUN
ftr-428	477	10	.	.	PUNCT
ftr-428	478	1	jensen	jensen	PROPN
ftr-428	478	2	urges	urge	VERB
ftr-428	478	3	that	that	SCONJ
ftr-428	478	4	the	the	DET
ftr-428	478	5	decisions	decision	NOUN
ftr-428	478	6	in	in	ADP
ftr-428	478	7	these	these	DET
ftr-428	478	8	cases	case	NOUN
ftr-428	478	9	be	be	AUX
ftr-428	478	10	applied	apply	VERB
ftr-428	478	11	to	to	ADP
ftr-428	478	12	nonspousal	nonspousal	ADJ
ftr-428	478	13	election	election	NOUN
ftr-428	478	14	situations	situation	NOUN
ftr-428	478	15	)	)	PUNCT
ftr-428	478	16	.	.	PUNCT
ftr-428	479	1	these	these	DET
ftr-428	479	2	cases	case	NOUN
ftr-428	479	3	and	and	CCONJ
ftr-428	479	4	commentators	commentator	NOUN
ftr-428	479	5	have	have	AUX
ftr-428	479	6	rejected	reject	VERB
ftr-428	479	7	the	the	DET
ftr-428	479	8	decision	decision	NOUN
ftr-428	479	9	in	in	ADP
ftr-428	479	10	gradow	gradow	NOUN
ftr-428	479	11	v.	v.	ADP
ftr-428	479	12	united	united	PROPN
ftr-428	479	13	states	states	PROPN
ftr-428	479	14	,	,	PUNCT
ftr-428	479	15	11	11	NUM
ftr-428	479	16	cl	cl	NOUN
ftr-428	479	17	.	.	PUNCT
ftr-428	480	1	ct	ct	PROPN
ftr-428	480	2	.	.	PROPN
ftr-428	480	3	808	808	NUM
ftr-428	480	4	(	(	PUNCT
ftr-428	480	5	1987	1987	NUM
ftr-428	480	6	)	)	PUNCT
ftr-428	480	7	,	,	PUNCT
ftr-428	480	8	aff'd	aff'd	NOUN
ftr-428	480	9	,	,	PUNCT
ftr-428	480	10	897	897	NUM
ftr-428	480	11	f.2d	f.2d	X
ftr-428	480	12	516	516	NUM
ftr-428	480	13	(	(	PUNCT
ftr-428	480	14	fed	fed	PROPN
ftr-428	480	15	.	.	PUNCT
ftr-428	480	16	cir	cir	PROPN
ftr-428	480	17	.	.	PROPN
ftr-428	480	18	1990	1990	NUM
ftr-428	480	19	)	)	PUNCT
ftr-428	480	20	.	.	PUNCT
ftr-428	481	1	this	this	DET
ftr-428	481	2	author	author	NOUN
ftr-428	481	3	,	,	PUNCT
ftr-428	481	4	however	however	ADV
ftr-428	481	5	,	,	PUNCT
ftr-428	481	6	believes	believe	VERB
ftr-428	481	7	that	that	SCONJ
ftr-428	481	8	gradow	gradow	NOUN
ftr-428	481	9	was	be	AUX
ftr-428	481	10	correctly	correctly	ADV
ftr-428	481	11	decided	decide	VERB
ftr-428	481	12	.	.	PUNCT
ftr-428	482	1	see	see	VERB
ftr-428	482	2	wendy	wendy	PROPN
ftr-428	482	3	c.	c.	PROPN
ftr-428	482	4	gerzog	gerzog	PROPN
ftr-428	482	5	,	,	PUNCT
ftr-428	482	6	why	why	SCONJ
ftr-428	482	7	gradow	gradow	NOUN
ftr-428	482	8	is	be	AUX
ftr-428	482	9	still	still	ADV
ftr-428	482	10	correct	correct	ADJ
ftr-428	482	11	,	,	PUNCT
ftr-428	482	12	89	89	NUM
ftr-428	482	13	tax	tax	NOUN
ftr-428	482	14	notes	note	NOUN
ftr-428	482	15	551	551	NUM
ftr-428	482	16	(	(	PUNCT
ftr-428	482	17	oct	oct	PROPN
ftr-428	482	18	.	.	PROPN
ftr-428	482	19	23	23	NUM
ftr-428	482	20	,	,	PUNCT
ftr-428	482	21	2000	2000	NUM
ftr-428	482	22	)	)	PUNCT
ftr-428	482	23	.	.	PUNCT
ftr-428	483	1	86	86	NUM
ftr-428	483	2	.	.	PUNCT
ftr-428	484	1	what	what	PRON
ftr-428	484	2	is	be	AUX
ftr-428	484	3	subtracted	subtract	VERB
ftr-428	484	4	from	from	ADP
ftr-428	484	5	the	the	DET
ftr-428	484	6	fair	fair	ADJ
ftr-428	484	7	market	market	NOUN
ftr-428	484	8	value	value	NOUN
ftr-428	484	9	of	of	ADP
ftr-428	484	10	the	the	DET
ftr-428	484	11	property	property	NOUN
ftr-428	484	12	is	be	AUX
ftr-428	484	13	the	the	DET
ftr-428	484	14	actuarially	actuarially	ADV
ftr-428	484	15	determined	determine	VERB
ftr-428	484	16	value	value	NOUN
ftr-428	484	17	of	of	ADP
ftr-428	484	18	the	the	DET
ftr-428	484	19	remaining	remain	VERB
ftr-428	484	20	life	life	NOUN
ftr-428	484	21	interest	interest	NOUN
ftr-428	484	22	not	not	PART
ftr-428	484	23	dependent	dependent	ADJ
ftr-428	484	24	upon	upon	SCONJ
ftr-428	484	25	surviving	survive	VERB
ftr-428	484	26	the	the	DET
ftr-428	484	27	decedent	decedent	NOUN
ftr-428	484	28	and	and	CCONJ
ftr-428	484	29	currently	currently	ADV
ftr-428	484	30	enjoyed	enjoy	VERB
ftr-428	484	31	by	by	ADP
ftr-428	484	32	another	another	PRON
ftr-428	484	33	at	at	ADP
ftr-428	484	34	decedent	decedent	PROPN
ftr-428	484	35	's	's	PART
ftr-428	484	36	death	death	NOUN
ftr-428	484	37	.	.	PUNCT
ftr-428	485	1	regs	regs	PROPN
ftr-428	485	2	.	.	PUNCT
ftr-428	486	1	§	§	PROPN
ftr-428	486	2	20.2036	20.2036	NUM
ftr-428	486	3	-	-	SYM
ftr-428	486	4	1(a	1(a	NUM
ftr-428	486	5	)	)	PUNCT
ftr-428	486	6	.	.	PUNCT
ftr-428	487	1	some	some	PRON
ftr-428	487	2	have	have	AUX
ftr-428	487	3	questioned	question	VERB
ftr-428	487	4	the	the	DET
ftr-428	487	5	fairness	fairness	NOUN
ftr-428	487	6	of	of	ADP
ftr-428	487	7	this	this	DET
ftr-428	487	8	valuation	valuation	NOUN
ftr-428	487	9	rule	rule	NOUN
ftr-428	487	10	's	's	PART
ftr-428	487	11	disregard	disregard	NOUN
ftr-428	487	12	of	of	ADP
ftr-428	487	13	multiple	multiple	ADJ
ftr-428	487	14	contingent	contingent	ADJ
ftr-428	487	15	life	life	NOUN
ftr-428	487	16	estates	estate	NOUN
ftr-428	487	17	since	since	SCONJ
ftr-428	487	18	the	the	DET
ftr-428	487	19	regulation	regulation	NOUN
ftr-428	487	20	allows	allow	VERB
ftr-428	487	21	a	a	DET
ftr-428	487	22	reduction	reduction	NOUN
ftr-428	487	23	only	only	ADV
ftr-428	487	24	for	for	ADP
ftr-428	487	25	the	the	DET
ftr-428	487	26	one	one	NUM
ftr-428	487	27	life	life	NOUN
ftr-428	487	28	estate	estate	NOUN
ftr-428	487	29	currently	currently	ADV
ftr-428	487	30	enjoyed	enjoy	VERB
ftr-428	487	31	at	at	ADP
ftr-428	487	32	the	the	DET
ftr-428	487	33	decedent	decedent	NOUN
ftr-428	487	34	's	's	PART
ftr-428	487	35	death	death	NOUN
ftr-428	487	36	regardless	regardless	ADV
ftr-428	487	37	of	of	ADP
ftr-428	487	38	the	the	DET
ftr-428	487	39	existence	existence	NOUN
ftr-428	487	40	of	of	ADP
ftr-428	487	41	more	more	ADJ
ftr-428	487	42	than	than	ADP
ftr-428	487	43	one	one	NUM
ftr-428	487	44	contingent	contingent	ADJ
ftr-428	487	45	life	life	NOUN
ftr-428	487	46	interest	interest	NOUN
ftr-428	487	47	that	that	PRON
ftr-428	487	48	precedes	precede	VERB
ftr-428	487	49	decedent	decedent	NOUN
ftr-428	487	50	's	's	PART
ftr-428	487	51	and	and	CCONJ
ftr-428	487	52	therefore	therefore	ADV
ftr-428	487	53	not	not	PART
ftr-428	487	54	dependent	dependent	ADJ
ftr-428	487	55	on	on	ADP
ftr-428	487	56	surviving	survive	VERB
ftr-428	487	57	him	he	PRON
ftr-428	487	58	.	.	PUNCT
ftr-428	488	1	see	see	VERB
ftr-428	488	2	regis	regis	PROPN
ftr-428	488	3	w.	w.	PROPN
ftr-428	488	4	campfield	campfield	PROPN
ftr-428	488	5	,	,	PUNCT
ftr-428	488	6	martin	martin	PROPN
ftr-428	488	7	b.	b.	PROPN
ftr-428	488	8	dickinson	dickinson	PROPN
ftr-428	488	9	,	,	PUNCT
ftr-428	488	10	william	william	PROPN
ftr-428	488	11	j.	j.	PROPN
ftr-428	488	12	tumier	tumier	PROPN
ftr-428	488	13	,	,	PUNCT
ftr-428	488	14	taxation	taxation	NOUN
ftr-428	488	15	of	of	ADP
ftr-428	488	16	estates	estate	NOUN
ftr-428	488	17	,	,	PUNCT
ftr-428	488	18	gifts	gift	NOUN
ftr-428	488	19	and	and	CCONJ
ftr-428	488	20	trusts	trust	VERB
ftr-428	488	21	343	343	NUM
ftr-428	488	22	-	-	SYM
ftr-428	488	23	344	344	NUM
ftr-428	488	24	(	(	PUNCT
ftr-428	488	25	1999	1999	NUM
ftr-428	488	26	)	)	PUNCT
ftr-428	488	27	.	.	PUNCT
ftr-428	489	1	87	87	NUM
ftr-428	489	2	.	.	PUNCT
ftr-428	490	1	irc	irc	PROPN
ftr-428	490	2	§	§	PROPN
ftr-428	490	3	2036(a)(1	2036(a)(1	NOUN
ftr-428	490	4	)	)	PUNCT
ftr-428	490	5	.	.	PUNCT
ftr-428	491	1	with	with	ADP
ftr-428	491	2	respect	respect	NOUN
ftr-428	491	3	to	to	ADP
ftr-428	491	4	property	property	NOUN
ftr-428	491	5	transferred	transfer	VERB
ftr-428	491	6	after	after	ADP
ftr-428	491	7	1987	1987	NUM
ftr-428	491	8	,	,	PUNCT
ftr-428	491	9	unless	unless	SCONJ
ftr-428	491	10	decedent	decedent	NOUN
ftr-428	491	11	specifically	specifically	ADV
ftr-428	491	12	directs	direct	VERB
ftr-428	491	13	otherwise	otherwise	ADV
ftr-428	491	14	,	,	PUNCT
ftr-428	491	15	his	his	PRON
ftr-428	491	16	estate	estate	NOUN
ftr-428	491	17	may	may	AUX
ftr-428	491	18	recover	recover	VERB
ftr-428	491	19	the	the	DET
ftr-428	491	20	tax	tax	NOUN
ftr-428	491	21	attributable	attributable	ADJ
ftr-428	491	22	to	to	ADP
ftr-428	491	23	inclusion	inclusion	NOUN
ftr-428	491	24	of	of	ADP
ftr-428	491	25	property	property	NOUN
ftr-428	491	26	under	under	ADP
ftr-428	491	27	§	§	PROPN
ftr-428	491	28	2036	2036	NUM
ftr-428	491	29	from	from	ADP
ftr-428	491	30	the	the	DET
ftr-428	491	31	transferees	transferee	NOUN
ftr-428	491	32	of	of	ADP
ftr-428	491	33	the	the	DET
ftr-428	491	34	property	property	NOUN
ftr-428	491	35	.	.	PUNCT
ftr-428	492	1	see	see	VERB
ftr-428	492	2	technical	technical	ADJ
ftr-428	492	3	and	and	CCONJ
ftr-428	492	4	miscellaneous	miscellaneous	ADJ
ftr-428	492	5	revenue	revenue	NOUN
ftr-428	492	6	act	act	NOUN
ftr-428	492	7	of	of	ADP
ftr-428	492	8	1988	1988	NUM
ftr-428	492	9	,	,	PUNCT
ftr-428	492	10	pub	pub	NOUN
ftr-428	492	11	.	.	PUNCT
ftr-428	493	1	l.	l.	PROPN
ftr-428	493	2	no	no	INTJ
ftr-428	493	3	.	.	PROPN
ftr-428	494	1	100	100	NUM
ftr-428	494	2	-	-	SYM
ftr-428	494	3	647	647	NUM
ftr-428	494	4	,	,	PUNCT
ftr-428	494	5	§	§	PROPN
ftr-428	494	6	3031	3031	NUM
ftr-428	494	7	(	(	PUNCT
ftr-428	494	8	f)(1	f)(1	PROPN
ftr-428	494	9	)	)	PUNCT
ftr-428	494	10	,	,	PUNCT
ftr-428	494	11	102	102	NUM
ftr-428	494	12	stat	stat	NOUN
ftr-428	494	13	.	.	PUNCT
ftr-428	495	1	3342	3342	NUM
ftr-428	495	2	(	(	PUNCT
ftr-428	495	3	codified	codify	VERB
ftr-428	495	4	at	at	ADP
ftr-428	495	5	irc	irc	PROPN
ftr-428	495	6	§	§	PROPN
ftr-428	495	7	2207b	2207b	NUM
ftr-428	495	8	)	)	PUNCT
ftr-428	495	9	.	.	PUNCT
ftr-428	496	1	see	see	VERB
ftr-428	496	2	also	also	ADV
ftr-428	497	1	[	[	X
ftr-428	497	2	vol	vol	NOUN
ftr-428	497	3	.	.	PUNCT
ftr-428	497	4	5:2	5:2	NUM
ftr-428	497	5	contingencies	contingency	NOUN
ftr-428	497	6	and	and	CCONJ
ftr-428	497	7	the	the	DET
ftr-428	497	8	estate	estate	NOUN
ftr-428	497	9	tax	tax	NOUN
ftr-428	497	10	propertybut	propertybut	NOUN
ftr-428	497	11	retained	retain	VERB
ftr-428	497	12	,	,	PUNCT
ftr-428	497	13	during	during	ADP
ftr-428	497	14	his	his	PRON
ftr-428	497	15	life	life	NOUN
ftr-428	497	16	,	,	PUNCT
ftr-428	497	17	a	a	DET
ftr-428	497	18	contingent	contingent	ADJ
ftr-428	497	19	power	power	NOUN
ftr-428	497	20	to	to	PART
ftr-428	497	21	designate	designate	VERB
ftr-428	497	22	who	who	PRON
ftr-428	497	23	shall	shall	AUX
ftr-428	497	24	enjoy	enjoy	VERB
ftr-428	497	25	the	the	DET
ftr-428	497	26	income	income	NOUN
ftr-428	497	27	or	or	CCONJ
ftr-428	497	28	current	current	ADJ
ftr-428	497	29	use	use	NOUN
ftr-428	497	30	of	of	ADP
ftr-428	497	31	the	the	DET
ftr-428	497	32	property	property	NOUN
ftr-428	497	33	,	,	PUNCT
ftr-428	497	34	the	the	DET
ftr-428	497	35	entire	entire	ADJ
ftr-428	497	36	date	date	NOUN
ftr-428	497	37	of	of	ADP
ftr-428	497	38	death	death	NOUN
ftr-428	497	39	value	value	NOUN
ftr-428	497	40	of	of	ADP
ftr-428	497	41	the	the	DET
ftr-428	497	42	property	property	NOUN
ftr-428	497	43	is	be	AUX
ftr-428	497	44	included	include	VERB
ftr-428	497	45	in	in	ADP
ftr-428	497	46	his	his	PRON
ftr-428	497	47	estate	estate	NOUN
ftr-428	497	48	.	.	PUNCT
ftr-428	498	1	8	8	NUM
ftr-428	498	2	the	the	DET
ftr-428	498	3	regulations	regulation	NOUN
ftr-428	498	4	specifically	specifically	ADV
ftr-428	498	5	state	state	VERB
ftr-428	498	6	that	that	SCONJ
ftr-428	498	7	"	"	PUNCT
ftr-428	498	8	it	it	PRON
ftr-428	498	9	is	be	AUX
ftr-428	498	10	immaterial	immaterial	ADJ
ftr-428	498	11	...	...	PUNCT
ftr-428	498	12	whether	whether	SCONJ
ftr-428	498	13	the	the	DET
ftr-428	498	14	exercise	exercise	NOUN
ftr-428	498	15	of	of	ADP
ftr-428	498	16	the	the	DET
ftr-428	498	17	power	power	NOUN
ftr-428	498	18	was	be	AUX
ftr-428	498	19	subject	subject	ADJ
ftr-428	498	20	to	to	ADP
ftr-428	498	21	a	a	DET
ftr-428	498	22	contingencybeyondthe	contingencybeyondthe	PROPN
ftr-428	498	23	decedent	decedent	NOUN
ftr-428	498	24	's	's	PART
ftr-428	498	25	controlwhich	controlwhich	VERB
ftr-428	498	26	didnot	didnot	AUX
ftr-428	498	27	occurbefore	occurbefore	VERB
ftr-428	498	28	his	his	PRON
ftr-428	498	29	death	death	NOUN
ftr-428	498	30	(	(	PUNCT
ftr-428	498	31	e.g.	e.g.	ADV
ftr-428	498	32	the	the	DET
ftr-428	498	33	death	death	NOUN
ftr-428	498	34	of	of	ADP
ftr-428	498	35	another	another	DET
ftr-428	498	36	person	person	NOUN
ftr-428	498	37	during	during	ADP
ftr-428	498	38	the	the	DET
ftr-428	498	39	decedent	decedent	NOUN
ftr-428	498	40	's	's	PART
ftr-428	498	41	lifetime	lifetime	NOUN
ftr-428	498	42	)	)	PUNCT
ftr-428	498	43	.	.	PUNCT
ftr-428	498	44	'	'	PUNCT
ftr-428	499	1	9	9	NUM
ftr-428	499	2	originally	originally	ADV
ftr-428	499	3	,	,	PUNCT
ftr-428	499	4	when	when	SCONJ
ftr-428	499	5	a	a	DET
ftr-428	499	6	decedent	decedent	NOUN
ftr-428	499	7	transferred	transfer	VERB
ftr-428	499	8	property	property	NOUN
ftr-428	499	9	during	during	ADP
ftr-428	499	10	his	his	PRON
ftr-428	499	11	life	life	NOUN
ftr-428	499	12	and	and	CCONJ
ftr-428	499	13	retained	retain	VERB
ftr-428	499	14	a	a	DET
ftr-428	499	15	life	life	NOUN
ftr-428	499	16	estate	estate	NOUN
ftr-428	499	17	subsequent	subsequent	ADJ
ftr-428	499	18	to	to	ADP
ftr-428	499	19	another	another	PRON
ftr-428	499	20	's	's	PART
ftr-428	499	21	life	life	NOUN
ftr-428	499	22	estate	estate	NOUN
ftr-428	499	23	(	(	PUNCT
ftr-428	499	24	a	a	DET
ftr-428	499	25	contingent	contingent	ADJ
ftr-428	499	26	life	life	NOUN
ftr-428	499	27	estate	estate	NOUN
ftr-428	499	28	)	)	PUNCT
ftr-428	499	29	,	,	PUNCT
ftr-428	499	30	where	where	SCONJ
ftr-428	499	31	the	the	DET
ftr-428	499	32	decedent	decedent	NOUN
ftr-428	499	33	did	do	AUX
ftr-428	499	34	not	not	PART
ftr-428	499	35	survive	survive	VERB
ftr-428	499	36	the	the	DET
ftr-428	499	37	life	life	NOUN
ftr-428	499	38	tenant	tenant	NOUN
ftr-428	499	39	,	,	PUNCT
ftr-428	499	40	the	the	DET
ftr-428	499	41	property	property	NOUN
ftr-428	499	42	was	be	AUX
ftr-428	499	43	not	not	PART
ftr-428	499	44	included	include	VERB
ftr-428	499	45	in	in	ADP
ftr-428	499	46	decedent	decedent	NOUN
ftr-428	499	47	's	's	PART
ftr-428	499	48	gross	gross	ADJ
ftr-428	499	49	estate.9	estate.9	NOUN
ftr-428	499	50	"	"	PUNCT
ftr-428	499	51	it	it	PRON
ftr-428	499	52	was	be	AUX
ftr-428	499	53	only	only	ADV
ftr-428	499	54	in	in	ADP
ftr-428	499	55	1932	1932	NUM
ftr-428	499	56	,	,	PUNCT
ftr-428	499	57	when	when	SCONJ
ftr-428	499	58	congress	congress	PROPN
ftr-428	499	59	amended	amend	VERB
ftr-428	499	60	the	the	DET
ftr-428	499	61	predecessor	predecessor	NOUN
ftr-428	499	62	to	to	ADP
ftr-428	499	63	section	section	NOUN
ftr-428	499	64	2036	2036	NUM
ftr-428	499	65	to	to	PART
ftr-428	499	66	include	include	VERB
ftr-428	499	67	the	the	DET
ftr-428	499	68	phrase	phrase	NOUN
ftr-428	499	69	"	"	PUNCT
ftr-428	499	70	for	for	ADP
ftr-428	499	71	any	any	DET
ftr-428	499	72	period	period	NOUN
ftr-428	499	73	not	not	PART
ftr-428	499	74	ascertainable	ascertainable	ADJ
ftr-428	499	75	without	without	ADP
ftr-428	499	76	reference	reference	NOUN
ftr-428	499	77	to	to	ADP
ftr-428	499	78	his	his	PRON
ftr-428	499	79	death,"91	death,"91	NOUN
ftr-428	499	80	that	that	SCONJ
ftr-428	499	81	this	this	DET
ftr-428	499	82	language	language	NOUN
ftr-428	499	83	was	be	AUX
ftr-428	499	84	taxpayer	taxpayer	NOUN
ftr-428	499	85	relief	relief	NOUN
ftr-428	499	86	act	act	NOUN
ftr-428	499	87	of	of	ADP
ftr-428	499	88	1997	1997	NUM
ftr-428	499	89	,	,	PUNCT
ftr-428	499	90	pub	pub	NOUN
ftr-428	499	91	.	.	PUNCT
ftr-428	500	1	l.	l.	PROPN
ftr-428	500	2	no	no	INTJ
ftr-428	500	3	.	.	PROPN
ftr-428	501	1	105	105	NUM
ftr-428	501	2	-	-	SYM
ftr-428	501	3	34	34	NUM
ftr-428	501	4	,	,	PUNCT
ftr-428	501	5	§	§	PROPN
ftr-428	501	6	1302(b	1302(b	NUM
ftr-428	501	7	)	)	PUNCT
ftr-428	501	8	,	,	PUNCT
ftr-428	501	9	111	111	NUM
ftr-428	501	10	stat	stat	NOUN
ftr-428	501	11	.	.	PUNCT
ftr-428	502	1	788	788	NUM
ftr-428	502	2	(	(	PUNCT
ftr-428	502	3	amending	amend	VERB
ftr-428	502	4	irc	irc	ADV
ftr-428	502	5	§	§	PROPN
ftr-428	502	6	2207(a	2207(a	NOUN
ftr-428	502	7	)	)	PUNCT
ftr-428	502	8	to	to	PART
ftr-428	502	9	require	require	VERB
ftr-428	502	10	a	a	DET
ftr-428	502	11	specific	specific	ADJ
ftr-428	502	12	contrary	contrary	ADJ
ftr-428	502	13	direction	direction	NOUN
ftr-428	502	14	of	of	ADP
ftr-428	502	15	decedent	decedent	NOUN
ftr-428	502	16	to	to	PART
ftr-428	502	17	nullify	nullify	VERB
ftr-428	502	18	application	application	NOUN
ftr-428	502	19	of	of	ADP
ftr-428	502	20	the	the	DET
ftr-428	502	21	estate	estate	NOUN
ftr-428	502	22	's	's	PART
ftr-428	502	23	right	right	NOUN
ftr-428	502	24	to	to	ADP
ftr-428	502	25	recovery	recovery	NOUN
ftr-428	502	26	)	)	PUNCT
ftr-428	502	27	.	.	PUNCT
ftr-428	503	1	88	88	NUM
ftr-428	503	2	.	.	PUNCT
ftr-428	504	1	irc	irc	PROPN
ftr-428	504	2	§	§	PROPN
ftr-428	504	3	2036(a)(2	2036(a)(2	NOUN
ftr-428	504	4	)	)	PUNCT
ftr-428	504	5	.	.	PUNCT
ftr-428	505	1	see	see	VERB
ftr-428	505	2	estate	estate	NOUN
ftr-428	505	3	of	of	ADP
ftr-428	505	4	field	field	NOUN
ftr-428	505	5	v.	v.	ADP
ftr-428	505	6	united	united	PROPN
ftr-428	505	7	states	states	PROPN
ftr-428	505	8	,	,	PUNCT
ftr-428	505	9	143	143	NUM
ftr-428	505	10	f.supp	f.supp	ADJ
ftr-428	505	11	520	520	NUM
ftr-428	505	12	,	,	PUNCT
ftr-428	505	13	525	525	NUM
ftr-428	505	14	(	(	PUNCT
ftr-428	505	15	s.d.n.y	s.d.n.y	PROPN
ftr-428	505	16	.	.	PROPN
ftr-428	505	17	1956	1956	NUM
ftr-428	505	18	)	)	PUNCT
ftr-428	505	19	,	,	PUNCT
ftr-428	505	20	rev'd	rev'd	VERB
ftr-428	505	21	,	,	PUNCT
ftr-428	505	22	on	on	ADP
ftr-428	505	23	other	other	ADJ
ftr-428	505	24	grounds	ground	NOUN
ftr-428	505	25	,	,	PUNCT
ftr-428	505	26	sub	sub	PROPN
ftr-428	505	27	nom	nom	PROPN
ftr-428	505	28	,	,	PUNCT
ftr-428	505	29	hollanderv	hollanderv	PROPN
ftr-428	505	30	.	.	PUNCT
ftr-428	506	1	united	united	PROPN
ftr-428	506	2	states	states	PROPN
ftr-428	506	3	,	,	PUNCT
ftr-428	506	4	248	248	NUM
ftr-428	506	5	f.2d	f.2d	SYM
ftr-428	506	6	247	247	NUM
ftr-428	506	7	(	(	PUNCT
ftr-428	506	8	2d	2d	NUM
ftr-428	506	9	cir	cir	NOUN
ftr-428	506	10	.	.	PUNCT
ftr-428	506	11	1957	1957	NUM
ftr-428	506	12	)	)	PUNCT
ftr-428	506	13	(	(	PUNCT
ftr-428	506	14	'	'	PUNCT
ftr-428	506	15	thus	thus	ADV
ftr-428	506	16	,	,	PUNCT
ftr-428	506	17	though	though	SCONJ
ftr-428	506	18	the	the	DET
ftr-428	506	19	donor	donor	NOUN
ftr-428	506	20	,	,	PUNCT
ftr-428	506	21	according	accord	VERB
ftr-428	506	22	to	to	ADP
ftr-428	506	23	the	the	DET
ftr-428	506	24	letter	letter	NOUN
ftr-428	506	25	ofthe	ofthe	PROPN
ftr-428	506	26	trust	trust	NOUN
ftr-428	506	27	instrument	instrument	NOUN
ftr-428	506	28	,	,	PUNCT
ftr-428	506	29	had	have	VERB
ftr-428	506	30	the	the	DET
ftr-428	506	31	power	power	NOUN
ftr-428	506	32	to	to	PART
ftr-428	506	33	alter	alter	VERB
ftr-428	506	34	or	or	CCONJ
ftr-428	506	35	revoke	revoke	VERB
ftr-428	506	36	the	the	DET
ftr-428	506	37	interests	interest	NOUN
ftr-428	506	38	of	of	ADP
ftr-428	506	39	his	his	PRON
ftr-428	506	40	children	child	NOUN
ftr-428	506	41	,	,	PUNCT
ftr-428	506	42	the	the	DET
ftr-428	506	43	exercise	exercise	NOUN
ftr-428	506	44	of	of	ADP
ftr-428	506	45	that	that	DET
ftr-428	506	46	power	power	NOUN
ftr-428	506	47	was	be	AUX
ftr-428	506	48	ineffective	ineffective	ADJ
ftr-428	506	49	unless	unless	SCONJ
ftr-428	506	50	and	and	CCONJ
ftr-428	506	51	until	until	ADP
ftr-428	506	52	the	the	DET
ftr-428	506	53	birth	birth	NOUN
ftr-428	506	54	of	of	ADP
ftr-428	506	55	issue	issue	NOUN
ftr-428	506	56	.	.	PUNCT
ftr-428	507	1	that	that	PRON
ftr-428	507	2	might	might	AUX
ftr-428	507	3	be	be	AUX
ftr-428	507	4	thought	think	VERB
ftr-428	507	5	to	to	PART
ftr-428	507	6	sterilize	sterilize	VERB
ftr-428	507	7	it	it	PRON
ftr-428	507	8	as	as	ADP
ftr-428	507	9	a	a	DET
ftr-428	507	10	generating	generating	ADJ
ftr-428	507	11	source	source	NOUN
ftr-428	507	12	of	of	ADP
ftr-428	507	13	taxation	taxation	NOUN
ftr-428	507	14	but	but	CCONJ
ftr-428	507	15	it	it	PRON
ftr-428	507	16	fell	fall	VERB
ftr-428	507	17	precisely	precisely	ADV
ftr-428	507	18	into	into	ADP
ftr-428	507	19	the	the	DET
ftr-428	507	20	words	word	NOUN
ftr-428	507	21	of	of	ADP
ftr-428	507	22	article	article	NOUN
ftr-428	507	23	20(b)(3	20(b)(3	NUM
ftr-428	507	24	)	)	PUNCT
ftr-428	507	25	of	of	ADP
ftr-428	507	26	the	the	DET
ftr-428	507	27	regulations	regulation	NOUN
ftr-428	507	28	which	which	PRON
ftr-428	507	29	provided	provide	VERB
ftr-428	507	30	that	that	SCONJ
ftr-428	507	31	a	a	PRON
ftr-428	507	32	powerwould	powerwould	AUX
ftr-428	507	33	be	be	AUX
ftr-428	507	34	considered	consider	VERB
ftr-428	507	35	to	to	PART
ftr-428	507	36	have	have	AUX
ftr-428	507	37	existed	exist	VERB
ftr-428	507	38	on	on	ADP
ftr-428	507	39	the	the	DET
ftr-428	507	40	date	date	NOUN
ftr-428	507	41	of	of	ADP
ftr-428	507	42	a	a	DET
ftr-428	507	43	decedent	decedent	NOUN
ftr-428	507	44	's	's	PART
ftr-428	507	45	death	death	NOUN
ftr-428	507	46	although	although	SCONJ
ftr-428	507	47	its	its	PRON
ftr-428	507	48	exercise	exercise	NOUN
ftr-428	507	49	'	'	PUNCT
ftr-428	507	50	was	be	AUX
ftr-428	507	51	restricted	restrict	VERB
ftr-428	507	52	to	to	ADP
ftr-428	507	53	a	a	DET
ftr-428	507	54	particular	particular	ADJ
ftr-428	507	55	time	time	NOUN
ftr-428	507	56	or	or	CCONJ
ftr-428	507	57	the	the	DET
ftr-428	507	58	happening	happening	NOUN
ftr-428	507	59	of	of	ADP
ftr-428	507	60	a	a	DET
ftr-428	507	61	particular	particular	ADJ
ftr-428	507	62	event	event	NOUN
ftr-428	507	63	which	which	PRON
ftr-428	507	64	had	have	AUX
ftr-428	507	65	not	not	PART
ftr-428	507	66	arrived	arrive	VERB
ftr-428	507	67	or	or	CCONJ
ftr-428	507	68	occurred	occur	VERB
ftr-428	507	69	at	at	ADP
ftr-428	507	70	decedent	decedent	NOUN
ftr-428	507	71	's	's	PART
ftr-428	507	72	death	death	NOUN
ftr-428	507	73	.	.	PUNCT
ftr-428	508	1	"	"	PUNCT
ftr-428	508	2	'	'	NUM
ftr-428	508	3	)	)	PUNCT
ftr-428	508	4	estate	estate	NOUN
ftr-428	508	5	of	of	ADP
ftr-428	508	6	field	field	NOUN
ftr-428	508	7	,	,	PUNCT
ftr-428	508	8	143	143	NUM
ftr-428	508	9	f.supp	f.supp	PROPN
ftr-428	508	10	.	.	PUNCT
ftr-428	509	1	at	at	ADP
ftr-428	509	2	525	525	NUM
ftr-428	509	3	.	.	PUNCT
ftr-428	510	1	on	on	ADP
ftr-428	510	2	appeal	appeal	NOUN
ftr-428	510	3	,	,	PUNCT
ftr-428	510	4	the	the	DET
ftr-428	510	5	second	second	ADJ
ftr-428	510	6	circuit	circuit	NOUN
ftr-428	510	7	found	find	VERB
ftr-428	510	8	that	that	SCONJ
ftr-428	510	9	a	a	DET
ftr-428	510	10	1951	1951	NUM
ftr-428	510	11	amendment	amendment	NOUN
ftr-428	510	12	to	to	ADP
ftr-428	510	13	the	the	DET
ftr-428	510	14	1939	1939	NUM
ftr-428	510	15	code	code	NOUN
ftr-428	510	16	provided	provide	VERB
ftr-428	510	17	retroactive	retroactive	ADJ
ftr-428	510	18	relief	relief	NOUN
ftr-428	510	19	for	for	ADP
ftr-428	510	20	decedent	decedent	NOUN
ftr-428	510	21	's	's	PART
ftr-428	510	22	dying	die	VERB
ftr-428	510	23	between	between	ADP
ftr-428	510	24	march	march	PROPN
ftr-428	510	25	18	18	NUM
ftr-428	510	26	,	,	PUNCT
ftr-428	510	27	1937	1937	NUM
ftr-428	510	28	and	and	CCONJ
ftr-428	510	29	february	february	PROPN
ftr-428	510	30	11	11	NUM
ftr-428	510	31	,	,	PUNCT
ftr-428	510	32	1939	1939	NUM
ftr-428	510	33	.	.	PUNCT
ftr-428	511	1	hollander	hollander	PROPN
ftr-428	511	2	,	,	PUNCT
ftr-428	511	3	248	248	NUM
ftr-428	511	4	f.2d	f.2d	NOUN
ftr-428	511	5	at	at	ADP
ftr-428	511	6	250	250	NUM
ftr-428	511	7	.	.	PUNCT
ftr-428	511	8	89	89	NUM
ftr-428	511	9	.	.	PUNCT
ftr-428	511	10	regs	regs	PROPN
ftr-428	511	11	.	.	PUNCT
ftr-428	512	1	§	§	PROPN
ftr-428	512	2	20.2036	20.2036	NUM
ftr-428	512	3	-	-	PUNCT
ftr-428	512	4	1(b)(3)(iii	1(b)(3)(iii	NUM
ftr-428	512	5	)	)	PUNCT
ftr-428	512	6	.	.	PUNCT
ftr-428	513	1	90	90	NUM
ftr-428	513	2	.	.	PUNCT
ftr-428	514	1	see	see	VERB
ftr-428	514	2	may	may	AUX
ftr-428	514	3	v.	v.	ADP
ftr-428	514	4	heiner	heiner	PROPN
ftr-428	514	5	,	,	PUNCT
ftr-428	514	6	281	281	NUM
ftr-428	514	7	u.s	u.s	PROPN
ftr-428	514	8	.	.	PROPN
ftr-428	514	9	238	238	NUM
ftr-428	514	10	(	(	PUNCT
ftr-428	514	11	1930	1930	NUM
ftr-428	514	12	)	)	PUNCT
ftr-428	514	13	(	(	PUNCT
ftr-428	514	14	interpreting	interpret	VERB
ftr-428	514	15	§	§	PROPN
ftr-428	514	16	302(c	302(c	PROPN
ftr-428	514	17	)	)	PUNCT
ftr-428	514	18	of	of	ADP
ftr-428	514	19	the	the	DET
ftr-428	514	20	1926	1926	NUM
ftr-428	514	21	act	act	NOUN
ftr-428	514	22	to	to	PART
ftr-428	514	23	find	find	VERB
ftr-428	514	24	that	that	SCONJ
ftr-428	514	25	the	the	DET
ftr-428	514	26	decedent	decedent	NOUN
ftr-428	514	27	's	's	PART
ftr-428	514	28	reservation	reservation	NOUN
ftr-428	514	29	of	of	ADP
ftr-428	514	30	a	a	DET
ftr-428	514	31	contingent	contingent	ADJ
ftr-428	514	32	life	life	NOUN
ftr-428	514	33	estate	estate	NOUN
ftr-428	514	34	after	after	ADP
ftr-428	514	35	one	one	NUM
ftr-428	514	36	she	she	PRON
ftr-428	514	37	had	have	AUX
ftr-428	514	38	given	give	VERB
ftr-428	514	39	her	her	PRON
ftr-428	514	40	husband	husband	NOUN
ftr-428	514	41	did	do	AUX
ftr-428	514	42	not	not	PART
ftr-428	514	43	cause	cause	VERB
ftr-428	514	44	the	the	DET
ftr-428	514	45	trust	trust	NOUN
ftr-428	514	46	to	to	PART
ftr-428	514	47	be	be	AUX
ftr-428	514	48	includable	includable	ADJ
ftr-428	514	49	in	in	ADP
ftr-428	514	50	her	her	PRON
ftr-428	514	51	estate	estate	NOUN
ftr-428	514	52	)	)	PUNCT
ftr-428	514	53	.	.	PUNCT
ftr-428	515	1	while	while	SCONJ
ftr-428	515	2	retained	retain	VERB
ftr-428	515	3	life	life	NOUN
ftr-428	515	4	estates	estate	NOUN
ftr-428	515	5	would	would	AUX
ftr-428	515	6	subject	subject	VERB
ftr-428	515	7	the	the	DET
ftr-428	515	8	property	property	NOUN
ftr-428	515	9	to	to	PART
ftr-428	515	10	estate	estate	VERB
ftr-428	515	11	tax	tax	NOUN
ftr-428	515	12	inclusion	inclusion	NOUN
ftr-428	515	13	,	,	PUNCT
ftr-428	515	14	a	a	DET
ftr-428	515	15	retained	retain	VERB
ftr-428	515	16	contingent	contingent	ADJ
ftr-428	515	17	life	life	NOUN
ftr-428	515	18	estate	estate	NOUN
ftr-428	515	19	could	could	AUX
ftr-428	515	20	not	not	PART
ftr-428	515	21	do	do	VERB
ftr-428	515	22	so	so	ADV
ftr-428	515	23	because	because	SCONJ
ftr-428	515	24	the	the	DET
ftr-428	515	25	decedent	decedent	NOUN
ftr-428	515	26	's	's	PART
ftr-428	515	27	"	"	PUNCT
ftr-428	515	28	death	death	NOUN
ftr-428	515	29	did	do	AUX
ftr-428	515	30	not	not	PART
ftr-428	515	31	effect	effect	VERB
ftr-428	515	32	the	the	DET
ftr-428	515	33	transfer	transfer	NOUN
ftr-428	515	34	of	of	ADP
ftr-428	515	35	the	the	DET
ftr-428	515	36	possession	possession	NOUN
ftr-428	515	37	and	and	CCONJ
ftr-428	515	38	enjoyment	enjoyment	NOUN
ftr-428	515	39	of	of	ADP
ftr-428	515	40	the	the	DET
ftr-428	515	41	property	property	NOUN
ftr-428	515	42	and	and	CCONJ
ftr-428	515	43	income	income	NOUN
ftr-428	515	44	to	to	ADP
ftr-428	515	45	the	the	DET
ftr-428	515	46	daughters	daughter	NOUN
ftr-428	515	47	from	from	ADP
ftr-428	515	48	and	and	CCONJ
ftr-428	515	49	after	after	ADP
ftr-428	515	50	that	that	DET
ftr-428	515	51	time	time	NOUN
ftr-428	515	52	,	,	PUNCT
ftr-428	515	53	but	but	CCONJ
ftr-428	515	54	,	,	PUNCT
ftr-428	515	55	having	having	AUX
ftr-428	515	56	occurred	occur	VERB
ftr-428	515	57	during	during	ADP
ftr-428	515	58	the	the	DET
ftr-428	515	59	lifetime	lifetime	NOUN
ftr-428	515	60	of	of	ADP
ftr-428	515	61	the	the	DET
ftr-428	515	62	daughters	daughter	NOUN
ftr-428	515	63	,	,	PUNCT
ftr-428	515	64	it	it	PRON
ftr-428	515	65	foreclosed	foreclose	VERB
ftr-428	515	66	the	the	DET
ftr-428	515	67	possibility	possibility	NOUN
ftr-428	515	68	of	of	ADP
ftr-428	515	69	her	she	PRON
ftr-428	515	70	acquiring	acquire	VERB
ftr-428	515	71	a	a	DET
ftr-428	515	72	reversionary	reversionary	ADJ
ftr-428	515	73	interest	interest	NOUN
ftr-428	515	74	in	in	ADP
ftr-428	515	75	this	this	DET
ftr-428	515	76	half	half	NOUN
ftr-428	515	77	of	of	ADP
ftr-428	515	78	the	the	DET
ftr-428	515	79	property	property	NOUN
ftr-428	515	80	.	.	PUNCT
ftr-428	515	81	"	"	PUNCT
ftr-428	516	1	nichols	nichols	PROPN
ftr-428	516	2	v.	v.	PROPN
ftr-428	516	3	bradley	bradley	PROPN
ftr-428	516	4	,	,	PUNCT
ftr-428	516	5	27	27	NUM
ftr-428	516	6	f.2d	f.2d	NUM
ftr-428	516	7	47	47	NUM
ftr-428	516	8	,	,	PUNCT
ftr-428	516	9	48	48	NUM
ftr-428	516	10	(	(	PUNCT
ftr-428	516	11	1st	1st	ADJ
ftr-428	516	12	cir	cir	NOUN
ftr-428	516	13	.	.	PUNCT
ftr-428	516	14	1928	1928	NUM
ftr-428	516	15	)	)	PUNCT
ftr-428	516	16	.	.	PUNCT
ftr-428	517	1	that	that	PRON
ftr-428	517	2	is	be	AUX
ftr-428	517	3	,	,	PUNCT
ftr-428	517	4	since	since	SCONJ
ftr-428	517	5	she	she	PRON
ftr-428	517	6	did	do	AUX
ftr-428	517	7	not	not	PART
ftr-428	517	8	survive	survive	VERB
ftr-428	517	9	her	her	PRON
ftr-428	517	10	daughters	daughter	NOUN
ftr-428	517	11	,	,	PUNCT
ftr-428	517	12	"	"	PUNCT
ftr-428	517	13	no	no	DET
ftr-428	517	14	reversionary	reversionary	ADJ
ftr-428	517	15	interest	interest	NOUN
ftr-428	517	16	ever	ever	ADV
ftr-428	517	17	arose	arise	VERB
ftr-428	517	18	in	in	ADP
ftr-428	517	19	her	her	PRON
ftr-428	517	20	favor	favor	NOUN
ftr-428	517	21	.	.	PUNCT
ftr-428	517	22	"	"	PUNCT
ftr-428	518	1	i	i	PRON
ftr-428	518	2	d.	d.	PROPN
ftr-428	518	3	91	91	NUM
ftr-428	518	4	.	.	PUNCT
ftr-428	519	1	in	in	ADP
ftr-428	519	2	the	the	DET
ftr-428	519	3	71	71	NUM
ftr-428	519	4	pub	pub	NOUN
ftr-428	519	5	.	.	PUNCT
ftr-428	520	1	res	re	NOUN
ftr-428	520	2	.	.	PUNCT
ftr-428	521	1	131	131	NUM
ftr-428	521	2	,	,	PUNCT
ftr-428	521	3	46	46	NUM
ftr-428	521	4	stat	stat	NOUN
ftr-428	521	5	.	.	PUNCT
ftr-428	522	1	1516	1516	NUM
ftr-428	522	2	(	(	PUNCT
ftr-428	522	3	1931	1931	NUM
ftr-428	522	4	)	)	PUNCT
ftr-428	523	1	,	,	PUNCT
ftr-428	523	2	congress	congress	PROPN
ftr-428	523	3	amended	amend	VERB
ftr-428	523	4	§	§	PROPN
ftr-428	523	5	302(c	302(c	PROPN
ftr-428	523	6	)	)	PUNCT
ftr-428	523	7	to	to	PART
ftr-428	523	8	include	include	VERB
ftr-428	523	9	the	the	DET
ftr-428	523	10	time	time	NOUN
ftr-428	523	11	frame	frame	NOUN
ftr-428	523	12	for	for	ADP
ftr-428	523	13	"	"	PUNCT
ftr-428	523	14	any	any	DET
ftr-428	523	15	period	period	NOUN
ftr-428	523	16	not	not	PART
ftr-428	523	17	ending	end	VERB
ftr-428	523	18	before	before	ADP
ftr-428	523	19	his	his	PRON
ftr-428	523	20	death	death	NOUN
ftr-428	523	21	.	.	PUNCT
ftr-428	523	22	"	"	PUNCT
ftr-428	524	1	this	this	DET
ftr-428	524	2	section	section	NOUN
ftr-428	524	3	was	be	AUX
ftr-428	524	4	again	again	ADV
ftr-428	524	5	amended	amend	VERB
ftr-428	524	6	the	the	DET
ftr-428	524	7	next	next	ADJ
ftr-428	524	8	year	year	NOUN
ftr-428	524	9	to	to	PART
ftr-428	524	10	include	include	VERB
ftr-428	524	11	the	the	DET
ftr-428	524	12	phrase	phrase	NOUN
ftr-428	524	13	"	"	PUNCT
ftr-428	524	14	for	for	ADP
ftr-428	524	15	any	any	DET
ftr-428	524	16	period	period	NOUN
ftr-428	524	17	which	which	PRON
ftr-428	524	18	does	do	AUX
ftr-428	524	19	not	not	PART
ftr-428	524	20	in	in	ADP
ftr-428	524	21	fact	fact	NOUN
ftr-428	524	22	end	end	VERB
ftr-428	524	23	before	before	ADP
ftr-428	524	24	his	his	PRON
ftr-428	524	25	death	death	NOUN
ftr-428	524	26	"	"	PUNCT
ftr-428	524	27	as	as	ADV
ftr-428	524	28	well	well	ADV
ftr-428	524	29	as	as	ADP
ftr-428	524	30	the	the	DET
ftr-428	524	31	phrase	phrase	NOUN
ftr-428	524	32	"	"	PUNCT
ftr-428	524	33	for	for	ADP
ftr-428	524	34	any	any	DET
ftr-428	524	35	period	period	NOUN
ftr-428	524	36	not	not	PART
ftr-428	524	37	ascertainable	ascertainable	ADJ
ftr-428	524	38	without	without	ADP
ftr-428	524	39	reference	reference	NOUN
ftr-428	524	40	to	to	ADP
ftr-428	524	41	his	his	PRON
ftr-428	524	42	death	death	NOUN
ftr-428	524	43	.	.	PUNCT
ftr-428	524	44	"	"	PUNCT
ftr-428	525	1	see	see	VERB
ftr-428	525	2	revenue	revenue	NOUN
ftr-428	525	3	act	act	NOUN
ftr-428	525	4	of	of	ADP
ftr-428	525	5	1932	1932	NUM
ftr-428	525	6	,	,	PUNCT
ftr-428	525	7	§	§	PROPN
ftr-428	525	8	803(a	803(a	NUM
ftr-428	525	9	)	)	PUNCT
ftr-428	525	10	,	,	PUNCT
ftr-428	525	11	pub	pub	NOUN
ftr-428	525	12	.	.	PUNCT
ftr-428	526	1	l.	l.	PROPN
ftr-428	526	2	no	no	INTJ
ftr-428	526	3	.	.	PROPN
ftr-428	527	1	72	72	NUM
ftr-428	527	2	-	-	SYM
ftr-428	527	3	154,47	154,47	NUM
ftr-428	527	4	stat	stat	NOUN
ftr-428	527	5	.	.	PUNCT
ftr-428	528	1	279	279	NUM
ftr-428	528	2	.	.	PUNCT
ftr-428	529	1	this	this	DET
ftr-428	529	2	language	language	NOUN
ftr-428	529	3	was	be	AUX
ftr-428	529	4	interpreted	interpret	VERB
ftr-428	529	5	as	as	ADP
ftr-428	529	6	specifically	specifically	ADV
ftr-428	529	7	including	include	VERB
ftr-428	529	8	contingent	contingent	ADJ
ftr-428	529	9	life	life	NOUN
ftr-428	529	10	estates	estate	NOUN
ftr-428	529	11	.	.	PUNCT
ftr-428	530	1	see	see	VERB
ftr-428	530	2	commissionerv	commissionerv	NOUN
ftr-428	530	3	.	.	PUNCT
ftr-428	531	1	nathan	nathan	PROPN
ftr-428	531	2	's	's	PART
ftr-428	531	3	estate	estate	NOUN
ftr-428	531	4	,	,	PUNCT
ftr-428	531	5	159	159	NUM
ftr-428	531	6	f.2d	f.2d	NOUN
ftr-428	531	7	546	546	NUM
ftr-428	531	8	(	(	PUNCT
ftr-428	531	9	7th	7th	ADJ
ftr-428	531	10	cir	cir	NOUN
ftr-428	531	11	.	.	PUNCT
ftr-428	531	12	1947	1947	NUM
ftr-428	531	13	)	)	PUNCT
ftr-428	531	14	;	;	PUNCT
ftr-428	531	15	marks	mark	NOUN
ftr-428	531	16	v.	v.	ADP
ftr-428	531	17	higgins	higgins	PROPN
ftr-428	531	18	,	,	PUNCT
ftr-428	531	19	213	213	NUM
ftr-428	531	20	f.2d	f.2d	X
ftr-428	531	21	884	884	NUM
ftr-428	531	22	(	(	PUNCT
ftr-428	531	23	2d	2d	NUM
ftr-428	531	24	cir	cir	NOUN
ftr-428	531	25	.	.	PUNCT
ftr-428	531	26	1954	1954	NUM
ftr-428	531	27	)	)	PUNCT
ftr-428	531	28	;	;	PUNCT
ftr-428	531	29	estate	estate	NOUN
ftr-428	531	30	of	of	ADP
ftr-428	531	31	hohensee	hohensee	PROPN
ftr-428	531	32	v.	v.	PROPN
ftr-428	531	33	commissioner	commissioner	PROPN
ftr-428	531	34	,	,	PUNCT
ftr-428	531	35	25	25	NUM
ftr-428	531	36	t.c	t.c	PROPN
ftr-428	531	37	.	.	PROPN
ftr-428	531	38	1258	1258	NUM
ftr-428	531	39	(	(	PUNCT
ftr-428	531	40	1956	1956	NUM
ftr-428	531	41	)	)	PUNCT
ftr-428	531	42	.	.	PUNCT
ftr-428	532	1	the	the	DET
ftr-428	532	2	legislative	legislative	ADJ
ftr-428	532	3	historyre	historyre	NOUN
ftr-428	532	4	-	-	PUNCT
ftr-428	532	5	enacting	enact	VERB
ftr-428	532	6	thisphrase	thisphrase	NOUN
ftr-428	532	7	is	be	AUX
ftr-428	532	8	clear	clear	ADJ
ftr-428	532	9	:	:	PUNCT
ftr-428	532	10	"	"	PUNCT
ftr-428	532	11	the	the	DET
ftr-428	532	12	expression	expression	NOUN
ftr-428	532	13	'	'	PUNCT
ftr-428	532	14	not	not	PART
ftr-428	532	15	ascertainable	ascertainable	ADJ
ftr-428	532	16	without	without	ADP
ftr-428	532	17	reference	reference	NOUN
ftr-428	532	18	to	to	ADP
ftr-428	532	19	his	his	PRON
ftr-428	532	20	death	death	NOUN
ftr-428	532	21	'	'	PUNCT
ftr-428	532	22	as	as	SCONJ
ftr-428	532	23	used	use	VERB
ftr-428	532	24	in	in	ADP
ftr-428	532	25	section	section	NOUN
ftr-428	532	26	811(c)(1)(b	811(c)(1)(b	NUM
ftr-428	532	27	)	)	PUNCT
ftr-428	532	28	...	...	PUNCT
ftr-428	532	29	includes	include	VERB
ftr-428	532	30	the	the	DET
ftr-428	532	31	right	right	NOUN
ftr-428	532	32	to	to	PART
ftr-428	532	33	receive	receive	VERB
ftr-428	532	34	the	the	DET
ftr-428	532	35	income	income	NOUN
ftr-428	532	36	from	from	ADP
ftr-428	532	37	transferred	transfer	VERB
ftr-428	532	38	property	property	NOUN
ftr-428	532	39	after	after	ADP
ftr-428	532	40	the	the	DET
ftr-428	532	41	death	death	NOUN
ftr-428	532	42	of	of	ADP
ftr-428	532	43	another	another	DET
ftr-428	532	44	person	person	NOUN
ftr-428	532	45	who	who	PRON
ftr-428	532	46	in	in	ADP
ftr-428	532	47	fact	fact	NOUN
ftr-428	532	48	survived	survive	VERB
ftr-428	532	49	the	the	DET
ftr-428	532	50	transferor	transferor	NOUN
ftr-428	532	51	...	...	PUNCT
ftr-428	532	52	"	"	PUNCT
ftr-428	533	1	h.	h.	PROPN
ftr-428	533	2	rep	rep	PROPN
ftr-428	533	3	.	.	PROPN
ftr-428	533	4	(	(	PUNCT
ftr-428	533	5	conf	conf	NOUN
ftr-428	533	6	.	.	PUNCT
ftr-428	533	7	)	)	PUNCT
ftr-428	534	1	no	no	INTJ
ftr-428	534	2	.	.	NOUN
ftr-428	534	3	1412	1412	NUM
ftr-428	534	4	,	,	PUNCT
ftr-428	534	5	81st	81st	ADJ
ftr-428	534	6	cong	cong	NOUN
ftr-428	534	7	.	.	PUNCT
ftr-428	534	8	,	,	PUNCT
ftr-428	534	9	1st	1st	ADJ
ftr-428	534	10	sess	sess	NOUN
ftr-428	534	11	.	.	PUNCT
ftr-428	535	1	(	(	PUNCT
ftr-428	535	2	1949	1949	NUM
ftr-428	535	3	)	)	PUNCT
ftr-428	535	4	(	(	PUNCT
ftr-428	535	5	affirming	affirm	VERB
ftr-428	535	6	§	§	PROPN
ftr-428	535	7	81	81	NUM
ftr-428	535	8	1(c	1(c	NUM
ftr-428	535	9	)	)	PUNCT
ftr-428	535	10	's	's	PART
ftr-428	535	11	applicability	applicability	NOUN
ftr-428	535	12	to	to	ADP
ftr-428	535	13	transfers	transfer	NOUN
ftr-428	535	14	subsequent	subsequent	ADJ
ftr-428	535	15	to	to	ADP
ftr-428	535	16	june	june	PROPN
ftr-428	535	17	7	7	NUM
ftr-428	535	18	,	,	PUNCT
ftr-428	535	19	1932	1932	NUM
ftr-428	535	20	)	)	PUNCT
ftr-428	535	21	,	,	PUNCT
ftr-428	535	22	reprinted	reprint	VERB
ftr-428	535	23	in	in	ADP
ftr-428	535	24	20011	20011	NUM
ftr-428	535	25	florida	florida	PROPN
ftr-428	535	26	tax	tax	NOUN
ftr-428	535	27	review	review	NOUN
ftr-428	535	28	intended	intend	VERB
ftr-428	535	29	to	to	PART
ftr-428	535	30	change	change	VERB
ftr-428	535	31	the	the	DET
ftr-428	535	32	scope	scope	NOUN
ftr-428	535	33	of	of	ADP
ftr-428	535	34	the	the	DET
ftr-428	535	35	code	code	NOUN
ftr-428	535	36	section	section	NOUN
ftr-428	535	37	to	to	PART
ftr-428	535	38	include	include	VERB
ftr-428	535	39	such	such	ADJ
ftr-428	535	40	contingent	contingent	NOUN
ftr-428	535	41	retained	retain	VERB
ftr-428	535	42	interests.92	interests.92	ADV
ftr-428	535	43	because	because	SCONJ
ftr-428	535	44	this	this	DET
ftr-428	535	45	code	code	NOUN
ftr-428	535	46	section	section	NOUN
ftr-428	535	47	examines	examine	VERB
ftr-428	535	48	facts	fact	NOUN
ftr-428	535	49	as	as	SCONJ
ftr-428	535	50	they	they	PRON
ftr-428	535	51	exist	exist	VERB
ftr-428	535	52	at	at	ADP
ftr-428	535	53	the	the	DET
ftr-428	535	54	time	time	NOUN
ftr-428	535	55	of	of	ADP
ftr-428	535	56	the	the	DET
ftr-428	535	57	transfer	transfer	NOUN
ftr-428	535	58	and	and	CCONJ
ftr-428	535	59	not	not	PART
ftr-428	535	60	at	at	ADP
ftr-428	535	61	the	the	DET
ftr-428	535	62	time	time	NOUN
ftr-428	535	63	of	of	ADP
ftr-428	535	64	the	the	DET
ftr-428	535	65	donor	donor	NOUN
ftr-428	535	66	's	's	PART
ftr-428	535	67	death,93	death,93	NOUN
ftr-428	535	68	"	"	PUNCT
ftr-428	535	69	[	[	X
ftr-428	535	70	it	it	PRON
ftr-428	535	71	is	be	AUX
ftr-428	535	72	irrelevant	irrelevant	ADJ
ftr-428	535	73	that	that	SCONJ
ftr-428	535	74	the	the	DET
ftr-428	535	75	grantor	grantor	NOUN
ftr-428	535	76	in	in	ADP
ftr-428	535	77	fact	fact	NOUN
ftr-428	535	78	died	die	VERB
ftr-428	535	79	before	before	ADP
ftr-428	535	80	her	her	PRON
ftr-428	535	81	husband	husband	NOUN
ftr-428	535	82	[	[	X
ftr-428	535	83	the	the	DET
ftr-428	535	84	primary	primary	ADJ
ftr-428	535	85	life	life	NOUN
ftr-428	535	86	tenant	tenant	NOUN
ftr-428	535	87	]	]	X
ftr-428	535	88	,	,	PUNCT
ftr-428	535	89	since	since	SCONJ
ftr-428	535	90	,	,	PUNCT
ftr-428	535	91	under	under	ADP
ftr-428	535	92	the	the	DET
ftr-428	535	93	statute	statute	NOUN
ftr-428	535	94	,	,	PUNCT
ftr-428	535	95	the	the	DET
ftr-428	535	96	tax	tax	NOUN
ftr-428	535	97	status	status	NOUN
ftr-428	535	98	of	of	ADP
ftr-428	535	99	the	the	DET
ftr-428	535	100	transferred	transfer	VERB
ftr-428	535	101	property	property	NOUN
ftr-428	535	102	is	be	AUX
ftr-428	535	103	determined	determine	VERB
ftr-428	535	104	by	by	ADP
ftr-428	535	105	the	the	DET
ftr-428	535	106	character	character	NOUN
ftr-428	535	107	of	of	ADP
ftr-428	535	108	the	the	DET
ftr-428	535	109	transfer	transfer	NOUN
ftr-428	535	110	,	,	PUNCT
ftr-428	535	111	and	and	CCONJ
ftr-428	535	112	not	not	PART
ftr-428	535	113	by	by	ADP
ftr-428	535	114	subsequent	subsequent	ADJ
ftr-428	535	115	events	event	NOUN
ftr-428	535	116	.	.	PUNCT
ftr-428	536	1	"94	"94	NOUN
ftr-428	536	2	for	for	ADP
ftr-428	536	3	a	a	DET
ftr-428	536	4	brief	brief	ADJ
ftr-428	536	5	time	time	NOUN
ftr-428	536	6	after	after	ADP
ftr-428	536	7	the	the	DET
ftr-428	536	8	1932	1932	NUM
ftr-428	536	9	legislation	legislation	NOUN
ftr-428	536	10	,	,	PUNCT
ftr-428	536	11	however	however	ADV
ftr-428	536	12	,	,	PUNCT
ftr-428	536	13	even	even	ADV
ftr-428	536	14	the	the	DET
ftr-428	536	15	government	government	NOUN
ftr-428	536	16	took	take	VERB
ftr-428	536	17	the	the	DET
ftr-428	536	18	position	position	NOUN
ftr-428	536	19	that	that	PRON
ftr-428	536	20	retaining	retain	VERB
ftr-428	536	21	a	a	DET
ftr-428	536	22	contingent	contingent	ADJ
ftr-428	536	23	life	life	NOUN
ftr-428	536	24	estate	estate	NOUN
ftr-428	536	25	that	that	PRON
ftr-428	536	26	never	never	ADV
ftr-428	536	27	vested	vest	VERB
ftr-428	536	28	at	at	ADP
ftr-428	536	29	decedent	decedent	PROPN
ftr-428	536	30	's	's	PART
ftr-428	536	31	death	death	NOUN
ftr-428	536	32	would	would	AUX
ftr-428	536	33	not	not	PART
ftr-428	536	34	cause	cause	VERB
ftr-428	536	35	the	the	DET
ftr-428	536	36	property	property	NOUN
ftr-428	536	37	to	to	PART
ftr-428	536	38	be	be	AUX
ftr-428	536	39	included	include	VERB
ftr-428	536	40	in	in	ADP
ftr-428	536	41	decedent	decedent	NOUN
ftr-428	536	42	's	's	PART
ftr-428	536	43	1949	1949	NUM
ftr-428	536	44	-	-	SYM
ftr-428	536	45	2	2	NUM
ftr-428	536	46	c.b	c.b	PROPN
ftr-428	536	47	.	.	PROPN
ftr-428	536	48	295	295	NUM
ftr-428	536	49	-	-	SYM
ftr-428	536	50	301	301	NUM
ftr-428	536	51	.	.	PUNCT
ftr-428	536	52	92	92	NUM
ftr-428	536	53	.	.	PUNCT
ftr-428	537	1	according	accord	VERB
ftr-428	537	2	to	to	ADP
ftr-428	537	3	the	the	DET
ftr-428	537	4	current	current	ADJ
ftr-428	537	5	regulations	regulation	NOUN
ftr-428	537	6	,	,	PUNCT
ftr-428	537	7	both	both	CCONJ
ftr-428	537	8	this	this	DET
ftr-428	537	9	type	type	NOUN
ftr-428	537	10	of	of	ADP
ftr-428	537	11	factual	factual	ADJ
ftr-428	537	12	situation	situation	NOUN
ftr-428	537	13	and	and	CCONJ
ftr-428	537	14	a	a	DET
ftr-428	537	15	contingent	contingent	NOUN
ftr-428	537	16	retained	retain	VERB
ftr-428	537	17	life	life	NOUN
ftr-428	537	18	estate	estate	NOUN
ftr-428	537	19	are	be	AUX
ftr-428	537	20	examples	example	NOUN
ftr-428	537	21	of	of	ADP
ftr-428	537	22	the	the	DET
ftr-428	537	23	meaning	meaning	NOUN
ftr-428	537	24	of	of	ADP
ftr-428	537	25	the	the	DET
ftr-428	537	26	phrase	phrase	NOUN
ftr-428	537	27	"	"	PUNCT
ftr-428	537	28	not	not	PART
ftr-428	537	29	ascertainable	ascertainable	ADJ
ftr-428	537	30	without	without	ADP
ftr-428	537	31	reference	reference	NOUN
ftr-428	537	32	to	to	ADP
ftr-428	537	33	his	his	PRON
ftr-428	537	34	death	death	NOUN
ftr-428	537	35	"	"	PUNCT
ftr-428	537	36	as	as	SCONJ
ftr-428	537	37	used	use	VERB
ftr-428	537	38	in	in	ADP
ftr-428	537	39	§	§	PROPN
ftr-428	537	40	2036	2036	NUM
ftr-428	537	41	.	.	PUNCT
ftr-428	538	1	see	see	VERB
ftr-428	538	2	regs	reg	NOUN
ftr-428	538	3	.	.	PUNCT
ftr-428	539	1	§	§	PROPN
ftr-428	539	2	§	§	PROPN
ftr-428	539	3	20.2036	20.2036	NUM
ftr-428	539	4	-	-	SYM
ftr-428	539	5	1(b)(1)(i	1(b)(1)(i	NUM
ftr-428	539	6	)	)	PUNCT
ftr-428	539	7	and	and	CCONJ
ftr-428	539	8	(	(	PUNCT
ftr-428	539	9	ii	ii	NOUN
ftr-428	539	10	)	)	PUNCT
ftr-428	539	11	.	.	PUNCT
ftr-428	540	1	the	the	DET
ftr-428	540	2	tax	tax	NOUN
ftr-428	540	3	court	court	NOUN
ftr-428	540	4	,	,	PUNCT
ftr-428	540	5	in	in	ADP
ftr-428	540	6	estate	estate	NOUN
ftr-428	540	7	of	of	ADP
ftr-428	540	8	hohensee	hohensee	NOUN
ftr-428	540	9	,	,	PUNCT
ftr-428	540	10	explained	explain	VERB
ftr-428	540	11	the	the	DET
ftr-428	540	12	effect	effect	NOUN
ftr-428	540	13	of	of	ADP
ftr-428	540	14	the	the	DET
ftr-428	540	15	1932	1932	NUM
ftr-428	540	16	act	act	NOUN
ftr-428	540	17	amendment	amendment	NOUN
ftr-428	540	18	:	:	PUNCT
ftr-428	540	19	"	"	PUNCT
ftr-428	540	20	as	as	ADP
ftr-428	540	21	of	of	ADP
ftr-428	540	22	the	the	DET
ftr-428	540	23	date	date	NOUN
ftr-428	540	24	of	of	ADP
ftr-428	540	25	the	the	DET
ftr-428	540	26	transfer	transfer	NOUN
ftr-428	540	27	it	it	PRON
ftr-428	540	28	was	be	AUX
ftr-428	540	29	impossible	impossible	ADJ
ftr-428	540	30	to	to	PART
ftr-428	540	31	tell	tell	VERB
ftr-428	540	32	how	how	SCONJ
ftr-428	540	33	much	much	ADJ
ftr-428	540	34	decedent	decedent	NOUN
ftr-428	540	35	would	would	AUX
ftr-428	540	36	get	get	VERB
ftr-428	540	37	without	without	ADP
ftr-428	540	38	knowing	know	VERB
ftr-428	540	39	when	when	SCONJ
ftr-428	540	40	he	he	PRON
ftr-428	540	41	would	would	AUX
ftr-428	540	42	die	die	VERB
ftr-428	540	43	-	-	PUNCT
ftr-428	540	44	in	in	ADP
ftr-428	540	45	other	other	ADJ
ftr-428	540	46	words	word	NOUN
ftr-428	540	47	,	,	PUNCT
ftr-428	540	48	a	a	DET
ftr-428	540	49	time	time	NOUN
ftr-428	540	50	not	not	PART
ftr-428	540	51	ascertainable	ascertainable	ADJ
ftr-428	540	52	without	without	ADP
ftr-428	540	53	reference	reference	NOUN
ftr-428	540	54	to	to	ADP
ftr-428	540	55	his	his	PRON
ftr-428	540	56	death	death	NOUN
ftr-428	540	57	.	.	PUNCT
ftr-428	541	1	this	this	DET
ftr-428	541	2	retained	retain	VERB
ftr-428	541	3	interest	interest	NOUN
ftr-428	541	4	,	,	PUNCT
ftr-428	541	5	in	in	ADP
ftr-428	541	6	fact	fact	NOUN
ftr-428	541	7	,	,	PUNCT
ftr-428	541	8	yielded	yield	VERB
ftr-428	541	9	him	he	PRON
ftr-428	541	10	less	less	ADJ
ftr-428	541	11	than	than	SCONJ
ftr-428	541	12	it	it	PRON
ftr-428	541	13	might	might	AUX
ftr-428	541	14	have	have	VERB
ftr-428	541	15	because	because	SCONJ
ftr-428	541	16	of	of	ADP
ftr-428	541	17	the	the	DET
ftr-428	541	18	circumstance	circumstance	NOUN
ftr-428	541	19	that	that	PRON
ftr-428	541	20	he	he	PRON
ftr-428	541	21	predeceased	predecease	VERB
ftr-428	541	22	his	his	PRON
ftr-428	541	23	wife	wife	NOUN
ftr-428	541	24	.	.	PUNCT
ftr-428	542	1	but	but	CCONJ
ftr-428	542	2	in	in	ADP
ftr-428	542	3	prospect	prospect	NOUN
ftr-428	542	4	,	,	PUNCT
ftr-428	542	5	when	when	SCONJ
ftr-428	542	6	the	the	DET
ftr-428	542	7	trust	trust	NOUN
ftr-428	542	8	was	be	AUX
ftr-428	542	9	created	create	VERB
ftr-428	542	10	,	,	PUNCT
ftr-428	542	11	any	any	DET
ftr-428	542	12	contingency	contingency	NOUN
ftr-428	542	13	merely	merely	ADV
ftr-428	542	14	contributed	contribute	VERB
ftr-428	542	15	to	to	ADP
ftr-428	542	16	the	the	DET
ftr-428	542	17	question	question	NOUN
ftr-428	542	18	of	of	ADP
ftr-428	542	19	valuation	valuation	NOUN
ftr-428	542	20	.	.	PUNCT
ftr-428	543	1	the	the	DET
ftr-428	543	2	value	value	NOUN
ftr-428	543	3	of	of	ADP
ftr-428	543	4	the	the	DET
ftr-428	543	5	transfer	transfer	NOUN
ftr-428	543	6	for	for	ADP
ftr-428	543	7	estate	estate	NOUN
ftr-428	543	8	tax	tax	NOUN
ftr-428	543	9	purposes	purpose	NOUN
ftr-428	543	10	is	be	AUX
ftr-428	543	11	determined	determine	VERB
ftr-428	543	12	by	by	ADP
ftr-428	543	13	reducing	reduce	VERB
ftr-428	543	14	the	the	DET
ftr-428	543	15	value	value	NOUN
ftr-428	543	16	of	of	ADP
ftr-428	543	17	the	the	DET
ftr-428	543	18	transferred	transfer	VERB
ftr-428	543	19	property	property	NOUN
ftr-428	543	20	by	by	ADP
ftr-428	543	21	the	the	DET
ftr-428	543	22	amount	amount	NOUN
ftr-428	543	23	of	of	ADP
ftr-428	543	24	the	the	DET
ftr-428	543	25	outstanding	outstanding	ADJ
ftr-428	543	26	income	income	NOUN
ftr-428	543	27	interest	interest	NOUN
ftr-428	543	28	in	in	ADP
ftr-428	543	29	the	the	DET
ftr-428	543	30	wife	wife	NOUN
ftr-428	543	31	.	.	PUNCT
ftr-428	544	1	[	[	X
ftr-428	544	2	citations	citation	NOUN
ftr-428	544	3	omitted	omit	VERB
ftr-428	544	4	]	]	PUNCT
ftr-428	544	5	.	.	PUNCT
ftr-428	544	6	"	"	PUNCT
ftr-428	544	7	estate	estate	NOUN
ftr-428	544	8	of	of	ADP
ftr-428	544	9	hohensee	hohensee	NOUN
ftr-428	544	10	,	,	PUNCT
ftr-428	544	11	25	25	NUM
ftr-428	544	12	t.c	t.c	PROPN
ftr-428	544	13	.	.	PROPN
ftr-428	544	14	1258	1258	NUM
ftr-428	544	15	,	,	PUNCT
ftr-428	544	16	1261	1261	NUM
ftr-428	544	17	.	.	PUNCT
ftr-428	545	1	[	[	X
ftr-428	545	2	citation	citation	NOUN
ftr-428	545	3	omitted	omit	VERB
ftr-428	545	4	]	]	PUNCT
ftr-428	545	5	.	.	PUNCT
ftr-428	546	1	see	see	VERB
ftr-428	546	2	estate	estate	NOUN
ftr-428	546	3	of	of	ADP
ftr-428	546	4	hubbard	hubbard	PROPN
ftr-428	546	5	v.	v.	PROPN
ftr-428	546	6	commissioner	commissioner	PROPN
ftr-428	546	7	,	,	PUNCT
ftr-428	546	8	250	250	NUM
ftr-428	546	9	f.2d	f.2d	NUM
ftr-428	546	10	492	492	NUM
ftr-428	546	11	,	,	PUNCT
ftr-428	546	12	496	496	NUM
ftr-428	546	13	(	(	PUNCT
ftr-428	546	14	5th	5th	ADJ
ftr-428	546	15	cir	cir	NOUN
ftr-428	546	16	.	.	PUNCT
ftr-428	547	1	1957	1957	NUM
ftr-428	547	2	)	)	PUNCT
ftr-428	548	1	(	(	PUNCT
ftr-428	548	2	because	because	SCONJ
ftr-428	548	3	the	the	DET
ftr-428	548	4	transfer	transfer	NOUN
ftr-428	548	5	was	be	AUX
ftr-428	548	6	made	make	VERB
ftr-428	548	7	before	before	ADP
ftr-428	548	8	the	the	DET
ftr-428	548	9	effective	effective	ADJ
ftr-428	548	10	date	date	NOUN
ftr-428	548	11	of	of	ADP
ftr-428	548	12	the	the	DET
ftr-428	548	13	1932	1932	NUM
ftr-428	548	14	amendment	amendment	NOUN
ftr-428	548	15	,	,	PUNCT
ftr-428	548	16	the	the	DET
ftr-428	548	17	donor	donor	NOUN
ftr-428	548	18	's	's	PART
ftr-428	548	19	right	right	NOUN
ftr-428	548	20	to	to	PART
ftr-428	548	21	income	income	VERB
ftr-428	548	22	after	after	ADP
ftr-428	548	23	the	the	DET
ftr-428	548	24	death	death	NOUN
ftr-428	548	25	of	of	ADP
ftr-428	548	26	the	the	DET
ftr-428	548	27	current	current	ADJ
ftr-428	548	28	life	life	NOUN
ftr-428	548	29	beneficiary	beneficiary	NOUN
ftr-428	548	30	who	who	PRON
ftr-428	548	31	survived	survive	VERB
ftr-428	548	32	the	the	DET
ftr-428	548	33	donor	donor	NOUN
ftr-428	548	34	did	do	AUX
ftr-428	548	35	not	not	PART
ftr-428	548	36	require	require	VERB
ftr-428	548	37	the	the	DET
ftr-428	548	38	property	property	NOUN
ftr-428	548	39	to	to	PART
ftr-428	548	40	be	be	AUX
ftr-428	548	41	included	include	VERB
ftr-428	548	42	in	in	ADP
ftr-428	548	43	the	the	DET
ftr-428	548	44	donor	donor	NOUN
ftr-428	548	45	/	/	SYM
ftr-428	548	46	decedent	decedent	NOUN
ftr-428	548	47	's	's	PART
ftr-428	548	48	gross	gross	ADJ
ftr-428	548	49	estate	estate	NOUN
ftr-428	548	50	.	.	PUNCT
ftr-428	548	51	)	)	PUNCT
ftr-428	549	1	but	but	CCONJ
ftr-428	549	2	see	see	VERB
ftr-428	549	3	estate	estate	NOUN
ftr-428	549	4	of	of	ADP
ftr-428	549	5	curie	curie	PROPN
ftr-428	549	6	v.	v.	PROPN
ftr-428	549	7	commissioner	commissioner	PROPN
ftr-428	549	8	4	4	NUM
ftr-428	549	9	t.c	t.c	PROPN
ftr-428	549	10	.	.	PROPN
ftr-428	549	11	1175	1175	NUM
ftr-428	549	12	(	(	PUNCT
ftr-428	549	13	1945	1945	NUM
ftr-428	549	14	)	)	PUNCT
ftr-428	549	15	,	,	PUNCT
ftr-428	549	16	nonacq	nonacq	PROPN
ftr-428	549	17	.	.	PROPN
ftr-428	549	18	,	,	PUNCT
ftr-428	549	19	1945	1945	NUM
ftr-428	549	20	c.b	c.b	PROPN
ftr-428	549	21	.	.	PROPN
ftr-428	549	22	8	8	NUM
ftr-428	549	23	(	(	PUNCT
ftr-428	549	24	holding	hold	VERB
ftr-428	549	25	that	that	SCONJ
ftr-428	549	26	the	the	DET
ftr-428	549	27	transfer	transfer	NOUN
ftr-428	549	28	of	of	ADP
ftr-428	549	29	additional	additional	ADJ
ftr-428	549	30	stock	stock	NOUN
ftr-428	549	31	to	to	ADP
ftr-428	549	32	the	the	DET
ftr-428	549	33	trust	trust	NOUN
ftr-428	549	34	,	,	PUNCT
ftr-428	549	35	which	which	PRON
ftr-428	549	36	was	be	AUX
ftr-428	549	37	created	create	VERB
ftr-428	549	38	in	in	ADP
ftr-428	549	39	1928	1928	NUM
ftr-428	549	40	,	,	PUNCT
ftr-428	549	41	after	after	ADP
ftr-428	549	42	the	the	DET
ftr-428	549	43	passage	passage	NOUN
ftr-428	549	44	of	of	ADP
ftr-428	549	45	the	the	DET
ftr-428	549	46	revenue	revenue	NOUN
ftr-428	549	47	act	act	NOUN
ftr-428	549	48	of	of	ADP
ftr-428	549	49	1932	1932	NUM
ftr-428	549	50	was	be	AUX
ftr-428	549	51	subject	subject	ADJ
ftr-428	549	52	to	to	ADP
ftr-428	549	53	that	that	DET
ftr-428	549	54	act	act	NOUN
ftr-428	549	55	.	.	PUNCT
ftr-428	550	1	the	the	DET
ftr-428	550	2	tax	tax	NOUN
ftr-428	550	3	court	court	NOUN
ftr-428	550	4	also	also	ADV
ftr-428	550	5	held	hold	VERB
ftr-428	550	6	that	that	SCONJ
ftr-428	550	7	a	a	DET
ftr-428	550	8	right	right	NOUN
ftr-428	550	9	to	to	PART
ftr-428	550	10	income	income	VERB
ftr-428	550	11	in	in	ADP
ftr-428	550	12	excess	excess	ADJ
ftr-428	550	13	of$12,000	of$12,000	PROPN
ftr-428	550	14	during	during	ADP
ftr-428	550	15	his	his	PRON
ftr-428	550	16	wife	wife	NOUN
ftr-428	550	17	's	's	PART
ftr-428	550	18	life	life	NOUN
ftr-428	550	19	as	as	ADV
ftr-428	550	20	well	well	ADV
ftr-428	550	21	as	as	ADP
ftr-428	550	22	a	a	DET
ftr-428	550	23	contingent	contingent	ADJ
ftr-428	550	24	right	right	NOUN
ftr-428	550	25	to	to	ADP
ftr-428	550	26	all	all	PRON
ftr-428	550	27	of	of	ADP
ftr-428	550	28	the	the	DET
ftr-428	550	29	income	income	NOUN
ftr-428	550	30	if	if	SCONJ
ftr-428	550	31	the	the	DET
ftr-428	550	32	decedent	decedent	NOUN
ftr-428	550	33	had	have	AUX
ftr-428	550	34	survived	survive	VERB
ftr-428	550	35	his	his	PRON
ftr-428	550	36	wife	wife	NOUN
ftr-428	550	37	,	,	PUNCT
ftr-428	550	38	did	do	AUX
ftr-428	550	39	not	not	PART
ftr-428	550	40	subject	subject	VERB
ftr-428	550	41	the	the	DET
ftr-428	550	42	trust	trust	NOUN
ftr-428	550	43	to	to	ADP
ftr-428	550	44	inclusion	inclusion	NOUN
ftr-428	550	45	in	in	ADP
ftr-428	550	46	decedent	decedent	NOUN
ftr-428	550	47	's	's	PART
ftr-428	550	48	estate	estate	NOUN
ftr-428	550	49	.	.	PUNCT
ftr-428	551	1	the	the	DET
ftr-428	551	2	court	court	NOUN
ftr-428	551	3	considered	consider	VERB
ftr-428	551	4	the	the	DET
ftr-428	551	5	phrase	phrase	NOUN
ftr-428	551	6	"	"	PUNCT
ftr-428	551	7	for	for	ADP
ftr-428	551	8	a	a	DET
ftr-428	551	9	period	period	NOUN
ftr-428	551	10	not	not	PART
ftr-428	551	11	ascertainable	ascertainable	ADJ
ftr-428	551	12	without	without	ADP
ftr-428	551	13	reference	reference	NOUN
ftr-428	551	14	to	to	ADP
ftr-428	551	15	his	his	PRON
ftr-428	551	16	death	death	NOUN
ftr-428	551	17	"	"	PUNCT
ftr-428	551	18	inapplicable	inapplicable	ADJ
ftr-428	551	19	since	since	SCONJ
ftr-428	551	20	this	this	DET
ftr-428	551	21	phrase	phrase	NOUN
ftr-428	551	22	was	be	AUX
ftr-428	551	23	only	only	ADV
ftr-428	551	24	intended	intend	VERB
ftr-428	551	25	to	to	PART
ftr-428	551	26	apply	apply	VERB
ftr-428	551	27	where	where	SCONJ
ftr-428	551	28	"	"	PUNCT
ftr-428	551	29	decedent	decedent	NOUN
ftr-428	551	30	actually	actually	ADV
ftr-428	551	31	came	come	VERB
ftr-428	551	32	into	into	ADP
ftr-428	551	33	enjoyment	enjoyment	NOUN
ftr-428	551	34	of	of	ADP
ftr-428	551	35	the	the	DET
ftr-428	551	36	income	income	NOUN
ftr-428	551	37	,	,	PUNCT
ftr-428	551	38	not	not	PART
ftr-428	551	39	for	for	ADP
ftr-428	551	40	his	his	PRON
ftr-428	551	41	life	life	NOUN
ftr-428	551	42	,	,	PUNCT
ftr-428	551	43	but	but	CCONJ
ftr-428	551	44	for	for	ADP
ftr-428	551	45	a	a	DET
ftr-428	551	46	period	period	NOUN
ftr-428	551	47	,	,	PUNCT
ftr-428	551	48	in	in	ADP
ftr-428	551	49	the	the	DET
ftr-428	551	50	determination	determination	NOUN
ftr-428	551	51	of	of	ADP
ftr-428	551	52	which	which	PRON
ftr-428	551	53	the	the	DET
ftr-428	551	54	date	date	NOUN
ftr-428	551	55	of	of	ADP
ftr-428	551	56	his	his	PRON
ftr-428	551	57	death	death	NOUN
ftr-428	551	58	was	be	AUX
ftr-428	551	59	a	a	DET
ftr-428	551	60	necessary	necessary	ADJ
ftr-428	551	61	element	element	NOUN
ftr-428	551	62	,	,	PUNCT
ftr-428	551	63	for	for	ADP
ftr-428	551	64	example	example	NOUN
ftr-428	551	65	,	,	PUNCT
ftr-428	551	66	where	where	SCONJ
ftr-428	551	67	the	the	DET
ftr-428	551	68	grantor	grantor	NOUN
ftr-428	551	69	is	be	AUX
ftr-428	551	70	to	to	PART
ftr-428	551	71	receive	receive	VERB
ftr-428	551	72	the	the	DET
ftr-428	551	73	income	income	NOUN
ftr-428	551	74	annually	annually	ADV
ftr-428	551	75	but	but	CCONJ
ftr-428	551	76	with	with	ADP
ftr-428	551	77	the	the	DET
ftr-428	551	78	provision	provision	NOUN
ftr-428	551	79	that	that	SCONJ
ftr-428	551	80	none	none	NOUN
ftr-428	551	81	of	of	ADP
ftr-428	551	82	the	the	DET
ftr-428	551	83	income	income	NOUN
ftr-428	551	84	between	between	ADP
ftr-428	551	85	the	the	DET
ftr-428	551	86	last	last	ADJ
ftr-428	551	87	annual	annual	ADJ
ftr-428	551	88	payment	payment	NOUN
ftr-428	551	89	and	and	CCONJ
ftr-428	551	90	his	his	PRON
ftr-428	551	91	death	death	NOUN
ftr-428	551	92	is	be	AUX
ftr-428	551	93	to	to	PART
ftr-428	551	94	be	be	AUX
ftr-428	551	95	received	receive	VERB
ftr-428	551	96	by	by	ADP
ftr-428	551	97	him	he	PRON
ftr-428	551	98	or	or	CCONJ
ftr-428	551	99	his	his	PRON
ftr-428	551	100	estate	estate	NOUN
ftr-428	551	101	.	.	PUNCT
ftr-428	551	102	"	"	PUNCT
ftr-428	552	1	4	4	NUM
ftr-428	552	2	t.c	t.c	PROPN
ftr-428	552	3	.	.	PUNCT
ftr-428	553	1	at	at	ADP
ftr-428	553	2	1184	1184	NUM
ftr-428	553	3	)	)	PUNCT
ftr-428	553	4	.	.	PUNCT
ftr-428	554	1	93	93	NUM
ftr-428	554	2	.	.	PUNCT
ftr-428	555	1	see	see	VERB
ftr-428	555	2	estate	estate	NOUN
ftr-428	555	3	offarrel	offarrel	NOUN
ftr-428	555	4	v.united	v.unite	VERB
ftr-428	555	5	states	state	NOUN
ftr-428	555	6	,	,	PUNCT
ftr-428	555	7	213	213	NUM
ftr-428	555	8	ct	ct	NOUN
ftr-428	555	9	.	.	PUNCT
ftr-428	556	1	cl	cl	NOUN
ftr-428	556	2	.	.	PUNCT
ftr-428	557	1	622	622	NUM
ftr-428	557	2	,	,	PUNCT
ftr-428	557	3	627	627	NUM
ftr-428	557	4	,	,	PUNCT
ftr-428	557	5	553	553	NUM
ftr-428	557	6	f.2d	f.2d	NOUN
ftr-428	557	7	637	637	NUM
ftr-428	557	8	,	,	PUNCT
ftr-428	557	9	640	640	NUM
ftr-428	557	10	(	(	PUNCT
ftr-428	557	11	1977	1977	NUM
ftr-428	557	12	)	)	PUNCT
ftr-428	557	13	(	(	PUNCT
ftr-428	557	14	explaining	explain	VERB
ftr-428	557	15	the	the	DET
ftr-428	557	16	difference	difference	NOUN
ftr-428	557	17	between	between	ADP
ftr-428	557	18	§	§	PROPN
ftr-428	557	19	§	§	PROPN
ftr-428	557	20	2036	2036	NUM
ftr-428	557	21	and	and	CCONJ
ftr-428	557	22	2038	2038	NUM
ftr-428	557	23	:	:	PUNCT
ftr-428	557	24	"	"	PUNCT
ftr-428	557	25	but	but	CCONJ
ftr-428	557	26	under	under	ADP
ftr-428	557	27	the	the	DET
ftr-428	557	28	language	language	NOUN
ftr-428	557	29	of	of	ADP
ftr-428	557	30	2036(a	2036(a	AUX
ftr-428	557	31	)	)	PUNCT
ftr-428	557	32	there	there	PRON
ftr-428	557	33	is	be	VERB
ftr-428	557	34	no	no	DET
ftr-428	557	35	compelling	compelling	ADJ
ftr-428	557	36	reason	reason	NOUN
ftr-428	557	37	why	why	SCONJ
ftr-428	557	38	the	the	DET
ftr-428	557	39	moment	moment	NOUN
ftr-428	557	40	of	of	ADP
ftr-428	557	41	death	death	NOUN
ftr-428	557	42	has	have	VERB
ftr-428	557	43	to	to	PART
ftr-428	557	44	be	be	AUX
ftr-428	557	45	exclusively	exclusively	ADV
ftr-428	557	46	important	important	ADJ
ftr-428	557	47	.	.	PUNCT
ftr-428	558	1	unlike	unlike	ADP
ftr-428	558	2	section	section	NOUN
ftr-428	558	3	2038	2038	NUM
ftr-428	558	4	,	,	PUNCT
ftr-428	558	5	this	this	DET
ftr-428	558	6	provision	provision	NOUN
ftr-428	558	7	seems	seem	VERB
ftr-428	558	8	to	to	PART
ftr-428	558	9	look	look	VERB
ftr-428	558	10	forward	forward	ADV
ftr-428	558	11	from	from	ADP
ftr-428	558	12	the	the	DET
ftr-428	558	13	time	time	NOUN
ftr-428	558	14	of	of	ADP
ftr-428	558	15	transfer	transfer	NOUN
ftr-428	558	16	to	to	ADP
ftr-428	558	17	the	the	DET
ftr-428	558	18	date	date	NOUN
ftr-428	558	19	of	of	ADP
ftr-428	558	20	the	the	DET
ftr-428	558	21	transfer	transfer	NOUN
ftr-428	558	22	's	's	PART
ftr-428	558	23	death	death	NOUN
ftr-428	558	24	,	,	PUNCT
ftr-428	558	25	and	and	CCONJ
ftr-428	558	26	can	can	AUX
ftr-428	558	27	be	be	AUX
ftr-428	558	28	said	say	VERB
ftr-428	558	29	to	to	PART
ftr-428	558	30	concentrate	concentrate	VERB
ftr-428	558	31	on	on	ADP
ftr-428	558	32	the	the	DET
ftr-428	558	33	significant	significant	ADJ
ftr-428	558	34	rights	right	NOUN
ftr-428	558	35	with	with	ADP
ftr-428	558	36	respect	respect	NOUN
ftr-428	558	37	to	to	ADP
ftr-428	558	38	the	the	DET
ftr-428	558	39	transferred	transfer	VERB
ftr-428	558	40	property	property	NOUN
ftr-428	558	41	the	the	DET
ftr-428	558	42	transferor	transferor	NOUN
ftr-428	558	43	retains	retain	VERB
ftr-428	558	44	,	,	PUNCT
ftr-428	558	45	not	not	PART
ftr-428	558	46	at	at	ADP
ftr-428	558	47	every	every	DET
ftr-428	558	48	moment	moment	NOUN
ftr-428	558	49	during	during	ADP
ftr-428	558	50	that	that	DET
ftr-428	558	51	period	period	NOUN
ftr-428	558	52	,	,	PUNCT
ftr-428	558	53	but	but	CCONJ
ftr-428	558	54	whenever	whenever	SCONJ
ftr-428	558	55	the	the	DET
ftr-428	558	56	specified	specified	ADJ
ftr-428	558	57	contingency	contingency	NOUN
ftr-428	558	58	happens	happen	VERB
ftr-428	558	59	to	to	PART
ftr-428	558	60	arise	arise	VERB
ftr-428	558	61	during	during	ADP
ftr-428	558	62	that	that	DET
ftr-428	558	63	period	period	NOUN
ftr-428	558	64	so	so	ADV
ftr-428	558	65	long	long	ADV
ftr-428	558	66	as	as	SCONJ
ftr-428	558	67	the	the	DET
ftr-428	558	68	contingency	contingency	NOUN
ftr-428	558	69	can	can	AUX
ftr-428	558	70	still	still	ADV
ftr-428	558	71	occur	occur	VERB
ftr-428	558	72	at	at	ADP
ftr-428	558	73	the	the	DET
ftr-428	558	74	end	end	NOUN
ftr-428	558	75	of	of	ADP
ftr-428	558	76	the	the	DET
ftr-428	558	77	period	period	NOUN
ftr-428	558	78	.	.	PUNCT
ftr-428	559	1	"	"	PUNCT
ftr-428	559	2	)	)	PUNCT
ftr-428	559	3	.	.	PUNCT
ftr-428	560	1	94	94	X
ftr-428	560	2	.	.	PUNCT
ftr-428	561	1	commissioner	commissioner	PROPN
ftr-428	561	2	v.	v.	ADP
ftr-428	561	3	estate	estate	NOUN
ftr-428	561	4	of	of	ADP
ftr-428	561	5	arents	arent	NOUN
ftr-428	561	6	,	,	PUNCT
ftr-428	561	7	297	297	NUM
ftr-428	561	8	f.2d	f.2d	NOUN
ftr-428	561	9	894	894	NUM
ftr-428	561	10	,	,	PUNCT
ftr-428	561	11	896	896	NUM
ftr-428	561	12	(	(	PUNCT
ftr-428	561	13	2d	2d	NUM
ftr-428	561	14	cir	cir	NOUN
ftr-428	561	15	.	.	PUNCT
ftr-428	561	16	1962	1962	NUM
ftr-428	561	17	)	)	PUNCT
ftr-428	561	18	.	.	PUNCT
ftr-428	562	1	[	[	X
ftr-428	562	2	vyol	vyol	NOUN
ftr-428	562	3	5:2	5:2	NUM
ftr-428	562	4	contingencies	contingency	NOUN
ftr-428	562	5	and	and	CCONJ
ftr-428	562	6	the	the	DET
ftr-428	562	7	estate	estate	NOUN
ftr-428	562	8	tax	tax	NOUN
ftr-428	562	9	estate95	estate95	NOUN
ftr-428	562	10	and	and	CCONJ
ftr-428	562	11	there	there	PRON
ftr-428	562	12	was	be	VERB
ftr-428	562	13	much	much	ADJ
ftr-428	562	14	confusion	confusion	NOUN
ftr-428	562	15	in	in	ADP
ftr-428	562	16	the	the	DET
ftr-428	562	17	courts	court	NOUN
ftr-428	562	18	and	and	CCONJ
ftr-428	562	19	congress	congress	PROPN
ftr-428	562	20	about	about	ADP
ftr-428	562	21	what	what	PRON
ftr-428	562	22	to	to	PART
ftr-428	562	23	do	do	AUX
ftr-428	562	24	with	with	ADP
ftr-428	562	25	cases	case	NOUN
ftr-428	562	26	that	that	PRON
ftr-428	562	27	involved	involve	VERB
ftr-428	562	28	issues	issue	NOUN
ftr-428	562	29	concerning	concern	VERB
ftr-428	562	30	that	that	DET
ftr-428	562	31	legislation.96	legislation.96	PROPN
ftr-428	562	32	indeed	indeed	ADV
ftr-428	562	33	,	,	PUNCT
ftr-428	562	34	there	there	PRON
ftr-428	562	35	have	have	AUX
ftr-428	562	36	been	be	AUX
ftr-428	562	37	occasional	occasional	ADJ
ftr-428	562	38	instances	instance	NOUN
ftr-428	562	39	where	where	SCONJ
ftr-428	562	40	courts	court	NOUN
ftr-428	562	41	have	have	AUX
ftr-428	562	42	been	be	AUX
ftr-428	562	43	uncomfortable	uncomfortable	ADJ
ftr-428	562	44	with	with	ADP
ftr-428	562	45	the	the	DET
ftr-428	562	46	lack	lack	NOUN
ftr-428	562	47	of	of	ADP
ftr-428	562	48	a	a	DET
ftr-428	562	49	de	de	X
ftr-428	562	50	minimis	minimis	NOUN
ftr-428	562	51	baseline	baseline	NOUN
ftr-428	562	52	of	of	ADP
ftr-428	562	53	inclusion	inclusion	NOUN
ftr-428	562	54	with	with	ADP
ftr-428	562	55	respect	respect	NOUN
ftr-428	562	56	to	to	ADP
ftr-428	562	57	retained	retain	VERB
ftr-428	562	58	contingent	contingent	ADJ
ftr-428	562	59	interests	interest	NOUN
ftr-428	562	60	and	and	CCONJ
ftr-428	562	61	they	they	PRON
ftr-428	562	62	have	have	AUX
ftr-428	562	63	engrafted	engraft	VERB
ftr-428	562	64	their	their	PRON
ftr-428	562	65	own	own	ADJ
ftr-428	562	66	exceptions	exception	NOUN
ftr-428	562	67	to	to	PART
ftr-428	562	68	section	section	NOUN
ftr-428	562	69	2036	2036	NUM
ftr-428	562	70	.	.	PUNCT
ftr-428	563	1	specifically	specifically	ADV
ftr-428	563	2	,	,	PUNCT
ftr-428	563	3	there	there	PRON
ftr-428	563	4	is	be	VERB
ftr-428	563	5	an	an	DET
ftr-428	563	6	example	example	NOUN
ftr-428	563	7	of	of	ADP
ftr-428	563	8	ignoring	ignore	VERB
ftr-428	563	9	remote	remote	ADJ
ftr-428	563	10	contingencies	contingency	NOUN
ftr-428	563	11	under	under	ADP
ftr-428	563	12	section	section	NOUN
ftr-428	563	13	2036(a)(1	2036(a)(1	NOUN
ftr-428	563	14	)	)	PUNCT
ftr-428	563	15	in	in	ADP
ftr-428	563	16	the	the	DET
ftr-428	563	17	tax	tax	NOUN
ftr-428	563	18	court	court	NOUN
ftr-428	563	19	's	's	PART
ftr-428	563	20	decision	decision	NOUN
ftr-428	563	21	in	in	ADP
ftr-428	563	22	pardee	pardee	PROPN
ftr-428	563	23	v.	v.	PROPN
ftr-428	563	24	commissioner97	commissioner97	PROPN
ftr-428	563	25	when	when	SCONJ
ftr-428	563	26	the	the	DET
ftr-428	563	27	court	court	NOUN
ftr-428	563	28	was	be	AUX
ftr-428	563	29	calculating	calculate	VERB
ftr-428	563	30	the	the	DET
ftr-428	563	31	amount	amount	NOUN
ftr-428	563	32	includable	includable	ADJ
ftr-428	563	33	in	in	ADP
ftr-428	563	34	the	the	DET
ftr-428	563	35	decedent	decedent	NOUN
ftr-428	563	36	's	's	PART
ftr-428	563	37	gross	gross	ADJ
ftr-428	563	38	estate	estate	NOUN
ftr-428	563	39	.	.	PUNCT
ftr-428	564	1	in	in	ADP
ftr-428	564	2	determining	determine	VERB
ftr-428	564	3	the	the	DET
ftr-428	564	4	amount	amount	NOUN
ftr-428	564	5	of	of	ADP
ftr-428	564	6	the	the	DET
ftr-428	564	7	trust	trust	NOUN
ftr-428	564	8	needed	need	VERB
ftr-428	564	9	to	to	PART
ftr-428	564	10	satisfy	satisfy	VERB
ftr-428	564	11	decedent	decedent	PROPN
ftr-428	564	12	's	's	PART
ftr-428	564	13	obligation	obligation	NOUN
ftr-428	564	14	to	to	PART
ftr-428	564	15	support	support	VERB
ftr-428	564	16	his	his	PRON
ftr-428	564	17	two	two	NUM
ftr-428	564	18	minor	minor	ADJ
ftr-428	564	19	children	child	NOUN
ftr-428	564	20	,	,	PUNCT
ftr-428	564	21	the	the	DET
ftr-428	564	22	court	court	NOUN
ftr-428	564	23	looked	look	VERB
ftr-428	564	24	only	only	ADV
ftr-428	564	25	to	to	ADP
ftr-428	564	26	the	the	DET
ftr-428	564	27	fixed	fix	VERB
ftr-428	564	28	monthly	monthly	ADJ
ftr-428	564	29	amount	amount	NOUN
ftr-428	564	30	of	of	ADP
ftr-428	564	31	decedent	decedent	NOUN
ftr-428	564	32	's	's	PART
ftr-428	564	33	legal	legal	ADJ
ftr-428	564	34	obligation	obligation	NOUN
ftr-428	564	35	.	.	PUNCT
ftr-428	565	1	although	although	SCONJ
ftr-428	565	2	the	the	DET
ftr-428	565	3	court	court	NOUN
ftr-428	565	4	acknowledged	acknowledge	VERB
ftr-428	565	5	that	that	SCONJ
ftr-428	565	6	decedent	decedent	NOUN
ftr-428	565	7	might	might	AUX
ftr-428	565	8	have	have	VERB
ftr-428	565	9	the	the	DET
ftr-428	565	10	legal	legal	ADJ
ftr-428	565	11	obligation	obligation	NOUN
ftr-428	565	12	to	to	PART
ftr-428	565	13	pay	pay	VERB
ftr-428	565	14	a	a	DET
ftr-428	565	15	greater	great	ADJ
ftr-428	565	16	monthly	monthly	ADJ
ftr-428	565	17	amount	amount	NOUN
ftr-428	565	18	while	while	SCONJ
ftr-428	565	19	a	a	DET
ftr-428	565	20	child	child	NOUN
ftr-428	565	21	was	be	AUX
ftr-428	565	22	at	at	ADP
ftr-428	565	23	school	school	NOUN
ftr-428	565	24	or	or	CCONJ
ftr-428	565	25	camp	camp	NOUN
ftr-428	565	26	,	,	PUNCT
ftr-428	565	27	it	it	PRON
ftr-428	565	28	stated	state	VERB
ftr-428	565	29	that	that	SCONJ
ftr-428	565	30	"	"	PUNCT
ftr-428	565	31	this	this	DET
ftr-428	565	32	contingency	contingency	NOUN
ftr-428	565	33	never	never	ADV
ftr-428	565	34	occurred	occur	VERB
ftr-428	565	35	,	,	PUNCT
ftr-428	565	36	and	and	CCONJ
ftr-428	565	37	we	we	PRON
ftr-428	565	38	do	do	AUX
ftr-428	565	39	not	not	PART
ftr-428	565	40	believe	believe	VERB
ftr-428	565	41	the	the	DET
ftr-428	565	42	remote	remote	ADJ
ftr-428	565	43	possibility	possibility	NOUN
ftr-428	565	44	should	should	AUX
ftr-428	565	45	affect	affect	VERB
ftr-428	565	46	the	the	DET
ftr-428	565	47	computation	computation	NOUN
ftr-428	565	48	.	.	PUNCT
ftr-428	566	1	"	"	PUNCT
ftr-428	566	2	"	"	PUNCT
ftr-428	566	3	likewise	likewise	ADV
ftr-428	566	4	,	,	PUNCT
ftr-428	566	5	the	the	DET
ftr-428	566	6	court	court	NOUN
ftr-428	566	7	characterized	characterize	VERB
ftr-428	566	8	the	the	DET
ftr-428	566	9	decedent	decedent	NOUN
ftr-428	566	10	's	's	PART
ftr-428	566	11	power	power	NOUN
ftr-428	566	12	to	to	PART
ftr-428	566	13	use	use	VERB
ftr-428	566	14	additional	additional	ADJ
ftr-428	566	15	trust	trust	NOUN
ftr-428	566	16	funds	fund	NOUN
ftr-428	566	17	should	should	AUX
ftr-428	566	18	a	a	DET
ftr-428	566	19	court	court	NOUN
ftr-428	566	20	modify	modify	VERB
ftr-428	566	21	the	the	DET
ftr-428	566	22	support	support	NOUN
ftr-428	566	23	award	award	NOUN
ftr-428	566	24	as	as	ADP
ftr-428	566	25	being	be	AUX
ftr-428	566	26	"	"	PUNCT
ftr-428	566	27	dependent	dependent	ADJ
ftr-428	566	28	upon	upon	SCONJ
ftr-428	566	29	a	a	DET
ftr-428	566	30	contingency	contingency	NOUN
ftr-428	566	31	beyond	beyond	ADP
ftr-428	566	32	the	the	DET
ftr-428	566	33	decedent	decedent	NOUN
ftr-428	566	34	's	's	PART
ftr-428	566	35	control	control	NOUN
ftr-428	566	36	which	which	PRON
ftr-428	566	37	did	do	AUX
ftr-428	566	38	not	not	PART
ftr-428	566	39	in	in	ADP
ftr-428	566	40	fact	fact	NOUN
ftr-428	566	41	occur	occur	VERB
ftr-428	566	42	...	...	PUNCT
ftr-428	566	43	.	.	PUNCT
ftr-428	567	1	"	"	PUNCT
ftr-428	567	2	"	"	PUNCT
ftr-428	567	3	this	this	DET
ftr-428	567	4	decision	decision	NOUN
ftr-428	567	5	to	to	PART
ftr-428	567	6	ignore	ignore	VERB
ftr-428	567	7	the	the	DET
ftr-428	567	8	value	value	NOUN
ftr-428	567	9	of	of	ADP
ftr-428	567	10	contingent	contingent	ADJ
ftr-428	567	11	rights	right	NOUN
ftr-428	567	12	made	make	VERB
ftr-428	567	13	the	the	DET
ftr-428	567	14	calculations	calculation	NOUN
ftr-428	567	15	easier	easy	ADJ
ftr-428	567	16	,	,	PUNCT
ftr-428	567	17	but	but	CCONJ
ftr-428	567	18	reflects	reflect	VERB
ftr-428	567	19	some	some	DET
ftr-428	567	20	willingness	willingness	NOUN
ftr-428	567	21	to	to	PART
ftr-428	567	22	apply	apply	VERB
ftr-428	567	23	a	a	DET
ftr-428	567	24	de	de	X
ftr-428	567	25	minimis	minimis	NOUN
ftr-428	567	26	exception	exception	NOUN
ftr-428	567	27	to	to	ADP
ftr-428	567	28	what	what	PRON
ftr-428	567	29	is	be	AUX
ftr-428	567	30	generally	generally	ADV
ftr-428	567	31	seen	see	VERB
ftr-428	567	32	as	as	ADP
ftr-428	567	33	a	a	DET
ftr-428	567	34	broadly	broadly	ADV
ftr-428	567	35	applied	apply	VERB
ftr-428	567	36	and	and	CCONJ
ftr-428	567	37	inclusive	inclusive	ADJ
ftr-428	567	38	code	code	NOUN
ftr-428	567	39	section	section	NOUN
ftr-428	567	40	.	.	PUNCT
ftr-428	568	1	in	in	ADP
ftr-428	568	2	united	united	PROPN
ftr-428	568	3	states	states	PROPN
ftr-428	568	4	v.	v.	ADP
ftr-428	568	5	byrum	byrum	PROPN
ftr-428	568	6	,	,	PUNCT
ftr-428	568	7	'	'	PUNCT
ftr-428	568	8	likewise	likewise	ADV
ftr-428	568	9	,	,	PUNCT
ftr-428	568	10	the	the	DET
ftr-428	568	11	majority	majority	NOUN
ftr-428	568	12	of	of	ADP
ftr-428	568	13	the	the	DET
ftr-428	568	14	supreme	supreme	PROPN
ftr-428	568	15	court	court	PROPN
ftr-428	568	16	rejected	reject	VERB
ftr-428	568	17	the	the	DET
ftr-428	568	18	government	government	NOUN
ftr-428	568	19	's	's	PART
ftr-428	568	20	argument	argument	NOUN
ftr-428	568	21	that	that	SCONJ
ftr-428	568	22	by	by	ADP
ftr-428	568	23	retaining	retain	VERB
ftr-428	568	24	voting	voting	NOUN
ftr-428	568	25	control	control	NOUN
ftr-428	568	26	of	of	ADP
ftr-428	568	27	the	the	DET
ftr-428	568	28	stock	stock	NOUN
ftr-428	568	29	that	that	PRON
ftr-428	568	30	decedent	decedent	NOUN
ftr-428	568	31	had	have	AUX
ftr-428	568	32	transferred	transfer	VERB
ftr-428	568	33	to	to	ADP
ftr-428	568	34	his	his	PRON
ftr-428	568	35	children	child	NOUN
ftr-428	568	36	,	,	PUNCT
ftr-428	568	37	decedent	decedent	NOUN
ftr-428	568	38	had	have	AUX
ftr-428	568	39	retained	retain	VERB
ftr-428	568	40	the	the	DET
ftr-428	568	41	power	power	NOUN
ftr-428	568	42	to	to	PART
ftr-428	568	43	liquidate	liquidate	VERB
ftr-428	568	44	or	or	CCONJ
ftr-428	568	45	merge	merge	VERB
ftr-428	568	46	.	.	PUNCT
ftr-428	569	1	instead	instead	ADV
ftr-428	569	2	,	,	PUNCT
ftr-428	569	3	the	the	DET
ftr-428	569	4	court	court	NOUN
ftr-428	569	5	held	hold	VERB
ftr-428	569	6	that	that	SCONJ
ftr-428	569	7	such	such	DET
ftr-428	569	8	a	a	DET
ftr-428	569	9	power	power	NOUN
ftr-428	569	10	was	be	AUX
ftr-428	569	11	"	"	PUNCT
ftr-428	569	12	a	a	DET
ftr-428	569	13	speculative	speculative	ADJ
ftr-428	569	14	and	and	CCONJ
ftr-428	569	15	contingent	contingent	ADJ
ftr-428	569	16	benefit	benefit	NOUN
ftr-428	569	17	which	which	PRON
ftr-428	569	18	may	may	AUX
ftr-428	569	19	or	or	CCONJ
ftr-428	569	20	may	may	AUX
ftr-428	569	21	not	not	PART
ftr-428	569	22	be	be	AUX
ftr-428	569	23	realized	realize	VERB
ftr-428	569	24	.	.	PUNCT
ftr-428	569	25	"	"	PUNCT
ftr-428	569	26	''	''	PUNCT
ftr-428	569	27	in	in	ADP
ftr-428	569	28	this	this	DET
ftr-428	569	29	instance	instance	NOUN
ftr-428	569	30	,	,	PUNCT
ftr-428	569	31	the	the	DET
ftr-428	569	32	broader	broad	ADJ
ftr-428	569	33	right	right	NOUN
ftr-428	569	34	(	(	PUNCT
ftr-428	569	35	voting	voting	NOUN
ftr-428	569	36	)	)	PUNCT
ftr-428	569	37	was	be	AUX
ftr-428	569	38	vested	vest	VERB
ftr-428	569	39	,	,	PUNCT
ftr-428	569	40	but	but	CCONJ
ftr-428	569	41	a	a	DET
ftr-428	569	42	potential	potential	ADJ
ftr-428	569	43	beneficial	beneficial	ADJ
ftr-428	569	44	result	result	NOUN
ftr-428	569	45	of	of	ADP
ftr-428	569	46	exercising	exercise	VERB
ftr-428	569	47	decedent	decedent	NOUN
ftr-428	569	48	's	's	PART
ftr-428	569	49	right	right	NOUN
ftr-428	569	50	was	be	AUX
ftr-428	569	51	cast	cast	VERB
ftr-428	569	52	as	as	ADP
ftr-428	569	53	"	"	PUNCT
ftr-428	569	54	speculative	speculative	ADJ
ftr-428	569	55	and	and	CCONJ
ftr-428	569	56	contingent	contingent	NOUN
ftr-428	569	57	.	.	PUNCT
ftr-428	569	58	"	"	PUNCT
ftr-428	570	1	95	95	NUM
ftr-428	570	2	.	.	PUNCT
ftr-428	571	1	see	see	VERB
ftr-428	571	2	e.t	e.t	PROPN
ftr-428	571	3	.	.	PROPN
ftr-428	571	4	5	5	NUM
ftr-428	571	5	,	,	PUNCT
ftr-428	571	6	1934	1934	NUM
ftr-428	571	7	-	-	SYM
ftr-428	571	8	2	2	NUM
ftr-428	571	9	c.b	c.b	PROPN
ftr-428	571	10	.	.	PROPN
ftr-428	571	11	369	369	NUM
ftr-428	571	12	,	,	PUNCT
ftr-428	571	13	rev'd	rev'd	VERB
ftr-428	571	14	in	in	ADP
ftr-428	571	15	t.d	t.d	PROPN
ftr-428	571	16	.	.	PROPN
ftr-428	571	17	4729	4729	NUM
ftr-428	571	18	,	,	PUNCT
ftr-428	571	19	1937	1937	NUM
ftr-428	571	20	-	-	SYM
ftr-428	571	21	1	1	NUM
ftr-428	571	22	c.b	c.b	PROPN
ftr-428	571	23	.	.	PROPN
ftr-428	571	24	284	284	NUM
ftr-428	571	25	.	.	PUNCT
ftr-428	572	1	see	see	VERB
ftr-428	572	2	rev	rev	PROPN
ftr-428	572	3	.	.	PROPN
ftr-428	572	4	rul	rul	PROPN
ftr-428	572	5	67	67	NUM
ftr-428	572	6	-	-	SYM
ftr-428	572	7	97	97	NUM
ftr-428	572	8	,	,	PUNCT
ftr-428	572	9	1967	1967	NUM
ftr-428	572	10	-	-	SYM
ftr-428	572	11	1	1	NUM
ftr-428	572	12	c.b	c.b	PROPN
ftr-428	572	13	.	.	PROPN
ftr-428	572	14	380	380	NUM
ftr-428	572	15	,	,	PUNCT
ftr-428	572	16	declaring	declare	VERB
ftr-428	572	17	the	the	DET
ftr-428	572	18	1934	1934	NUM
ftr-428	572	19	ruling	ruling	NOUN
ftr-428	572	20	obsolete	obsolete	ADJ
ftr-428	572	21	.	.	PUNCT
ftr-428	573	1	in	in	ADP
ftr-428	573	2	1937	1937	NUM
ftr-428	573	3	and	and	CCONJ
ftr-428	573	4	in	in	ADP
ftr-428	573	5	1938	1938	NUM
ftr-428	573	6	,	,	PUNCT
ftr-428	573	7	the	the	DET
ftr-428	573	8	secretary	secretary	NOUN
ftr-428	573	9	of	of	ADP
ftr-428	573	10	the	the	DET
ftr-428	573	11	treasury	treasury	PROPN
ftr-428	573	12	issued	issue	VERB
ftr-428	573	13	two	two	NUM
ftr-428	573	14	regulations	regulation	NOUN
ftr-428	573	15	to	to	PART
ftr-428	573	16	clarify	clarify	VERB
ftr-428	573	17	its	its	PRON
ftr-428	573	18	change	change	NOUN
ftr-428	573	19	in	in	ADP
ftr-428	573	20	position	position	NOUN
ftr-428	573	21	.	.	PUNCT
ftr-428	574	1	see	see	VERB
ftr-428	574	2	t.d	t.d	PROPN
ftr-428	574	3	.	.	PROPN
ftr-428	574	4	4729	4729	NUM
ftr-428	574	5	,	,	PUNCT
ftr-428	574	6	1937	1937	NUM
ftr-428	574	7	-	-	SYM
ftr-428	574	8	1	1	NUM
ftr-428	574	9	c.b	c.b	PROPN
ftr-428	574	10	.	.	PROPN
ftr-428	574	11	284	284	NUM
ftr-428	574	12	;	;	PUNCT
ftr-428	574	13	t.d	t.d	PROPN
ftr-428	574	14	.	.	PROPN
ftr-428	574	15	4868	4868	NUM
ftr-428	574	16	,	,	PUNCT
ftr-428	574	17	1938	1938	NUM
ftr-428	574	18	-	-	SYM
ftr-428	574	19	2	2	NUM
ftr-428	574	20	c.b	c.b	PROPN
ftr-428	574	21	.	.	PROPN
ftr-428	574	22	356	356	NUM
ftr-428	574	23	.	.	X
ftr-428	575	1	96	96	NUM
ftr-428	575	2	.	.	PUNCT
ftr-428	576	1	see	see	VERB
ftr-428	576	2	supranotes	supranote	NOUN
ftr-428	576	3	88,91	88,91	PROPN
ftr-428	576	4	-	-	SYM
ftr-428	576	5	92	92	NUM
ftr-428	576	6	.	.	PUNCT
ftr-428	577	1	inrev.rul	inrev.rul	X
ftr-428	577	2	.	.	PUNCT
ftr-428	578	1	72	72	NUM
ftr-428	578	2	-	-	SYM
ftr-428	578	3	611,1972	611,1972	NUM
ftr-428	578	4	-	-	PUNCT
ftr-428	578	5	2	2	NUM
ftr-428	578	6	c.b	c.b	PROPN
ftr-428	578	7	.	.	PROPN
ftr-428	578	8	526	526	NUM
ftr-428	578	9	,	,	PUNCT
ftr-428	578	10	the	the	DET
ftr-428	578	11	irs	irs	PROPN
ftr-428	578	12	ruledthat	ruledthat	VERB
ftr-428	578	13	the	the	DET
ftr-428	578	14	transfer	transfer	NOUN
ftr-428	578	15	of	of	ADP
ftr-428	578	16	a	a	DET
ftr-428	578	17	contingent	contingent	ADJ
ftr-428	578	18	interest	interest	NOUN
ftr-428	578	19	with	with	ADP
ftr-428	578	20	a	a	DET
ftr-428	578	21	retained	retain	VERB
ftr-428	578	22	right	right	NOUN
ftr-428	578	23	to	to	PART
ftr-428	578	24	receive	receive	VERB
ftr-428	578	25	income	income	NOUN
ftr-428	578	26	from	from	ADP
ftr-428	578	27	that	that	DET
ftr-428	578	28	property	property	NOUN
ftr-428	578	29	was	be	AUX
ftr-428	578	30	a	a	DET
ftr-428	578	31	transfer	transfer	NOUN
ftr-428	578	32	within	within	ADP
ftr-428	578	33	section	section	NOUN
ftr-428	578	34	2036	2036	NUM
ftr-428	578	35	where	where	SCONJ
ftr-428	578	36	that	that	DET
ftr-428	578	37	contingent	contingent	ADJ
ftr-428	578	38	interest	interest	NOUN
ftr-428	578	39	became	become	VERB
ftr-428	578	40	vested	vested	ADJ
ftr-428	578	41	before	before	ADP
ftr-428	578	42	his	his	PRON
ftr-428	578	43	death	death	NOUN
ftr-428	578	44	.	.	PUNCT
ftr-428	579	1	that	that	PRON
ftr-428	579	2	is	be	AUX
ftr-428	579	3	,	,	PUNCT
ftr-428	579	4	the	the	DET
ftr-428	579	5	contingent	contingent	NOUN
ftr-428	579	6	remainder	remainder	NOUN
ftr-428	579	7	interest	interest	NOUN
ftr-428	579	8	vested	vest	VERB
ftr-428	579	9	indefeasibly	indefeasibly	ADV
ftr-428	579	10	before	before	ADP
ftr-428	579	11	the	the	DET
ftr-428	579	12	donor	donor	NOUN
ftr-428	579	13	's	's	PART
ftr-428	579	14	death	death	NOUN
ftr-428	579	15	because	because	SCONJ
ftr-428	579	16	he	he	PRON
ftr-428	579	17	did	do	AUX
ftr-428	579	18	in	in	ADP
ftr-428	579	19	fact	fact	NOUN
ftr-428	579	20	survive	survive	VERB
ftr-428	579	21	"	"	PUNCT
ftr-428	579	22	a	a	NOUN
ftr-428	579	23	,	,	PUNCT
ftr-428	579	24	"	"	PUNCT
ftr-428	579	25	the	the	DET
ftr-428	579	26	pre	pre	NOUN
ftr-428	579	27	-	-	NOUN
ftr-428	579	28	condition	condition	NOUN
ftr-428	579	29	to	to	ADP
ftr-428	579	30	vesting	vest	VERB
ftr-428	579	31	.	.	PUNCT
ftr-428	580	1	97	97	NUM
ftr-428	580	2	.	.	NOUN
ftr-428	580	3	49	49	NUM
ftr-428	580	4	t.c	t.c	PROPN
ftr-428	580	5	.	.	PROPN
ftr-428	580	6	140	140	NUM
ftr-428	580	7	(	(	PUNCT
ftr-428	580	8	1967	1967	NUM
ftr-428	580	9	)	)	PUNCT
ftr-428	580	10	,	,	PUNCT
ftr-428	580	11	acq	acq	PROPN
ftr-428	580	12	.	.	PROPN
ftr-428	580	13	,	,	PUNCT
ftr-428	580	14	1973	1973	NUM
ftr-428	580	15	-	-	SYM
ftr-428	580	16	2	2	NUM
ftr-428	580	17	c.b	c.b	PROPN
ftr-428	580	18	.	.	PROPN
ftr-428	580	19	3	3	NUM
ftr-428	580	20	.	.	NOUN
ftr-428	580	21	98	98	NUM
ftr-428	580	22	.	.	PUNCT
ftr-428	581	1	i	i	PRON
ftr-428	581	2	d.	d.	PROPN
ftr-428	581	3	at	at	ADP
ftr-428	581	4	150	150	NUM
ftr-428	581	5	,	,	PUNCT
ftr-428	581	6	n.12	n.12	NOUN
ftr-428	581	7	.	.	NOUN
ftr-428	581	8	99	99	NUM
ftr-428	581	9	.	.	PUNCT
ftr-428	582	1	i	i	PRON
ftr-428	582	2	d.	d.	PROPN
ftr-428	582	3	at	at	ADP
ftr-428	582	4	150	150	NUM
ftr-428	582	5	.	.	PUNCT
ftr-428	583	1	actually	actually	ADV
ftr-428	583	2	,	,	PUNCT
ftr-428	583	3	one	one	NUM
ftr-428	583	4	child	child	NOUN
ftr-428	583	5	did	do	AUX
ftr-428	583	6	attend	attend	VERB
ftr-428	583	7	summer	summer	NOUN
ftr-428	583	8	camp	camp	NOUN
ftr-428	583	9	for	for	ADP
ftr-428	583	10	one	one	NUM
ftr-428	583	11	season	season	NOUN
ftr-428	583	12	for	for	ADP
ftr-428	583	13	twice	twice	DET
ftr-428	583	14	the	the	DET
ftr-428	583	15	amount	amount	NOUN
ftr-428	583	16	of	of	ADP
ftr-428	583	17	monthly	monthly	ADJ
ftr-428	583	18	child	child	NOUN
ftr-428	583	19	support	support	NOUN
ftr-428	583	20	(	(	PUNCT
ftr-428	583	21	i.e.	i.e.	X
ftr-428	583	22	,	,	PUNCT
ftr-428	583	23	the	the	DET
ftr-428	583	24	$	$	SYM
ftr-428	583	25	500	500	NUM
ftr-428	583	26	payment	payment	NOUN
ftr-428	583	27	to	to	ADP
ftr-428	583	28	the	the	DET
ftr-428	583	29	camp	camp	NOUN
ftr-428	583	30	exceeded	exceed	VERB
ftr-428	583	31	decedent	decedent	NOUN
ftr-428	583	32	's	's	PART
ftr-428	583	33	$	$	SYM
ftr-428	583	34	250	250	NUM
ftr-428	583	35	monthly	monthly	ADJ
ftr-428	583	36	support	support	NOUN
ftr-428	583	37	for	for	ADP
ftr-428	583	38	that	that	DET
ftr-428	583	39	child	child	NOUN
ftr-428	583	40	)	)	PUNCT
ftr-428	583	41	.	.	PUNCT
ftr-428	584	1	see	see	VERB
ftr-428	584	2	i	i	PRON
ftr-428	584	3	d.	d.	PROPN
ftr-428	584	4	at	at	ADP
ftr-428	584	5	142	142	NUM
ftr-428	584	6	.	.	PUNCT
ftr-428	585	1	100	100	NUM
ftr-428	585	2	.	.	PUNCT
ftr-428	586	1	united	united	PROPN
ftr-428	586	2	states	states	PROPN
ftr-428	586	3	v.	v.	PROPN
ftr-428	586	4	byrum	byrum	PROPN
ftr-428	586	5	,	,	PUNCT
ftr-428	586	6	408	408	NUM
ftr-428	586	7	u.s	u.s	PROPN
ftr-428	586	8	.	.	PROPN
ftr-428	586	9	at	at	ADP
ftr-428	586	10	125	125	NUM
ftr-428	586	11	(	(	PUNCT
ftr-428	586	12	1972	1972	NUM
ftr-428	586	13	)	)	PUNCT
ftr-428	586	14	.	.	PUNCT
ftr-428	587	1	101	101	NUM
ftr-428	587	2	.	.	PUNCT
ftr-428	588	1	i	i	PRON
ftr-428	588	2	d.	d.	PROPN
ftr-428	588	3	at	at	ADP
ftr-428	588	4	150	150	NUM
ftr-428	588	5	.	.	PUNCT
ftr-428	589	1	2001	2001	NUM
ftr-428	589	2	]	]	PUNCT
ftr-428	590	1	however	however	ADV
ftr-428	590	2	,	,	PUNCT
ftr-428	590	3	the	the	DET
ftr-428	590	4	characterization	characterization	NOUN
ftr-428	590	5	as	as	ADP
ftr-428	590	6	"	"	PUNCT
ftr-428	590	7	speculative	speculative	ADJ
ftr-428	590	8	or	or	CCONJ
ftr-428	590	9	contingent	contingent	NOUN
ftr-428	590	10	"	"	PUNCT
ftr-428	590	11	suggests	suggest	VERB
ftr-428	590	12	that	that	SCONJ
ftr-428	590	13	,	,	PUNCT
ftr-428	590	14	unlike	unlike	ADP
ftr-428	590	15	the	the	DET
ftr-428	590	16	right	right	NOUN
ftr-428	590	17	to	to	PART
ftr-428	590	18	appoint	appoint	VERB
ftr-428	590	19	oneself	oneself	PRON
ftr-428	590	20	a	a	DET
ftr-428	590	21	trustee	trustee	NOUN
ftr-428	590	22	as	as	ADP
ftr-428	590	23	in	in	ADP
ftr-428	590	24	estate	estate	NOUN
ftr-428	590	25	of	of	ADP
ftr-428	590	26	farrel	farrel	NOUN
ftr-428	590	27	,	,	PUNCT
ftr-428	590	28	2	2	NUM
ftr-428	590	29	a	a	DET
ftr-428	590	30	vote	vote	NOUN
ftr-428	590	31	for	for	ADP
ftr-428	590	32	liquidation	liquidation	NOUN
ftr-428	590	33	or	or	CCONJ
ftr-428	590	34	merger	merger	NOUN
ftr-428	590	35	is	be	AUX
ftr-428	590	36	"	"	PUNCT
ftr-428	590	37	too	too	ADV
ftr-428	590	38	unlikely	unlikely	ADJ
ftr-428	590	39	to	to	PART
ftr-428	590	40	occur	occur	VERB
ftr-428	590	41	.	.	PUNCT
ftr-428	590	42	"	"	PUNCT
ftr-428	591	1	alternatively	alternatively	ADV
ftr-428	591	2	,	,	PUNCT
ftr-428	591	3	this	this	DET
ftr-428	591	4	characterization	characterization	NOUN
ftr-428	591	5	implies	imply	VERB
ftr-428	591	6	that	that	SCONJ
ftr-428	591	7	liquidation	liquidation	NOUN
ftr-428	591	8	(	(	PUNCT
ftr-428	591	9	or	or	CCONJ
ftr-428	591	10	merger	merger	NOUN
ftr-428	591	11	)	)	PUNCT
ftr-428	591	12	is	be	AUX
ftr-428	591	13	too	too	ADV
ftr-428	591	14	extraordinary	extraordinary	ADJ
ftr-428	591	15	or	or	CCONJ
ftr-428	591	16	"	"	PUNCT
ftr-428	591	17	too	too	ADV
ftr-428	591	18	great	great	ADJ
ftr-428	591	19	a	a	DET
ftr-428	591	20	price	price	NOUN
ftr-428	591	21	to	to	PART
ftr-428	591	22	pay	pay	VERB
ftr-428	591	23	"	"	PUNCT
ftr-428	591	24	to	to	PART
ftr-428	591	25	exercise	exercise	VERB
ftr-428	591	26	that	that	PRON
ftr-428	591	27	right	right	ADV
ftr-428	591	28	as	as	ADP
ftr-428	591	29	in	in	ADP
ftr-428	591	30	estate	estate	NOUN
ftr-428	591	31	of	of	ADP
ftr-428	591	32	smead	smead	NOUN
ftr-428	591	33	.	.	PUNCT
ftr-428	592	1	'	'	X
ftr-428	592	2	03	03	NUM
ftr-428	593	1	essentially	essentially	ADV
ftr-428	593	2	,	,	PUNCT
ftr-428	593	3	in	in	ADP
ftr-428	593	4	byrum	byrum	PROPN
ftr-428	593	5	,	,	PUNCT
ftr-428	593	6	the	the	DET
ftr-428	593	7	court	court	NOUN
ftr-428	593	8	held	hold	VERB
ftr-428	593	9	that	that	SCONJ
ftr-428	593	10	voting	voting	NOUN
ftr-428	593	11	control	control	NOUN
ftr-428	593	12	meant	mean	VERB
ftr-428	593	13	control	control	NOUN
ftr-428	593	14	over	over	ADP
ftr-428	593	15	many	many	ADJ
ftr-428	593	16	corporate	corporate	ADJ
ftr-428	593	17	decisions	decision	NOUN
ftr-428	593	18	,	,	PUNCT
ftr-428	593	19	and	and	CCONJ
ftr-428	593	20	that	that	SCONJ
ftr-428	593	21	decedent	decedent	NOUN
ftr-428	593	22	's	's	PART
ftr-428	593	23	exercise	exercise	NOUN
ftr-428	593	24	of	of	ADP
ftr-428	593	25	that	that	DET
ftr-428	593	26	control	control	NOUN
ftr-428	593	27	was	be	AUX
ftr-428	593	28	not	not	PART
ftr-428	593	29	discretionary	discretionary	ADJ
ftr-428	593	30	but	but	CCONJ
ftr-428	593	31	subject	subject	ADJ
ftr-428	593	32	to	to	ADP
ftr-428	593	33	fiduciary	fiduciary	ADJ
ftr-428	593	34	constraints	constraint	NOUN
ftr-428	593	35	.	.	PUNCT
ftr-428	593	36	"	"	PUNCT
ftr-428	594	1	4	4	NUM
ftr-428	594	2	similarly	similarly	ADV
ftr-428	594	3	,	,	PUNCT
ftr-428	594	4	some	some	DET
ftr-428	594	5	courts	court	NOUN
ftr-428	594	6	have	have	AUX
ftr-428	594	7	held	hold	VERB
ftr-428	594	8	that	that	SCONJ
ftr-428	594	9	,	,	PUNCT
ftr-428	594	10	with	with	ADP
ftr-428	594	11	respect	respect	NOUN
ftr-428	594	12	to	to	ADP
ftr-428	594	13	any	any	DET
ftr-428	594	14	retained	retain	VERB
ftr-428	594	15	income	income	NOUN
ftr-428	594	16	rights	right	NOUN
ftr-428	594	17	accompanying	accompany	VERB
ftr-428	594	18	a	a	DET
ftr-428	594	19	transfer	transfer	NOUN
ftr-428	594	20	of	of	ADP
ftr-428	594	21	community	community	NOUN
ftr-428	594	22	property	property	NOUN
ftr-428	594	23	from	from	ADP
ftr-428	594	24	one	one	NUM
ftr-428	594	25	spouse	spouse	NOUN
ftr-428	594	26	to	to	ADP
ftr-428	594	27	another	another	PRON
ftr-428	594	28	as	as	ADP
ftr-428	594	29	her	her	PRON
ftr-428	594	30	separate	separate	ADJ
ftr-428	594	31	property	property	NOUN
ftr-428	594	32	,	,	PUNCT
ftr-428	594	33	the	the	DET
ftr-428	594	34	donor	donor	NOUN
ftr-428	594	35	spouse	spouse	NOUN
ftr-428	594	36	has	have	AUX
ftr-428	594	37	not	not	PART
ftr-428	594	38	retained	retain	VERB
ftr-428	594	39	sufficient	sufficient	ADJ
ftr-428	594	40	rights	right	NOUN
ftr-428	594	41	over	over	ADP
ftr-428	594	42	the	the	DET
ftr-428	594	43	income	income	NOUN
ftr-428	594	44	from	from	ADP
ftr-428	594	45	that	that	DET
ftr-428	594	46	property	property	NOUN
ftr-428	594	47	under	under	ADP
ftr-428	594	48	state	state	NOUN
ftr-428	594	49	law	law	NOUN
ftr-428	594	50	to	to	PART
ftr-428	594	51	include	include	VERB
ftr-428	594	52	the	the	DET
ftr-428	594	53	property	property	NOUN
ftr-428	594	54	in	in	ADP
ftr-428	594	55	his	his	PRON
ftr-428	594	56	gross	gross	ADJ
ftr-428	594	57	estate	estate	NOUN
ftr-428	594	58	.	.	PUNCT
ftr-428	594	59	"	"	PUNCT
ftr-428	595	1	5	5	NUM
ftr-428	595	2	specifically	specifically	ADV
ftr-428	595	3	,	,	PUNCT
ftr-428	595	4	one	one	NUM
ftr-428	595	5	court	court	NOUN
ftr-428	595	6	described	describe	VERB
ftr-428	595	7	the	the	DET
ftr-428	595	8	essence	essence	NOUN
ftr-428	595	9	of	of	ADP
ftr-428	595	10	the	the	DET
ftr-428	595	11	community	community	NOUN
ftr-428	595	12	property	property	NOUN
ftr-428	595	13	interest	interest	NOUN
ftr-428	595	14	in	in	ADP
ftr-428	595	15	income	income	NOUN
ftr-428	595	16	that	that	SCONJ
ftr-428	595	17	the	the	DET
ftr-428	595	18	donor	donor	NOUN
ftr-428	595	19	spouse	spouse	NOUN
ftr-428	595	20	possesses	possesse	NOUN
ftr-428	595	21	in	in	ADP
ftr-428	595	22	the	the	DET
ftr-428	595	23	other	other	ADJ
ftr-428	595	24	spouse	spouse	NOUN
ftr-428	595	25	's	's	PART
ftr-428	595	26	separate	separate	ADJ
ftr-428	595	27	property	property	NOUN
ftr-428	595	28	as	as	ADP
ftr-428	595	29	"	"	PUNCT
ftr-428	595	30	an	an	DET
ftr-428	595	31	inchoate	inchoate	ADJ
ftr-428	595	32	standing	standing	NOUN
ftr-428	595	33	to	to	PART
ftr-428	595	34	complain	complain	VERB
ftr-428	595	35	that	that	SCONJ
ftr-428	595	36	the	the	DET
ftr-428	595	37	other	other	ADJ
ftr-428	595	38	spouse	spouse	NOUN
ftr-428	595	39	made	make	VERB
ftr-428	595	40	an	an	DET
ftr-428	595	41	excessive	excessive	ADJ
ftr-428	595	42	or	or	CCONJ
ftr-428	595	43	capricious	capricious	ADJ
ftr-428	595	44	gift	gift	NOUN
ftr-428	595	45	to	to	ADP
ftr-428	595	46	a	a	DET
ftr-428	595	47	third	third	ADJ
ftr-428	595	48	party	party	NOUN
ftr-428	595	49	,	,	PUNCT
ftr-428	595	50	or	or	CCONJ
ftr-428	595	51	to	to	PART
ftr-428	595	52	demand	demand	VERB
ftr-428	595	53	an	an	DET
ftr-428	595	54	accounting	accounting	NOUN
ftr-428	595	55	on	on	ADP
ftr-428	595	56	dissolution	dissolution	NOUN
ftr-428	595	57	of	of	ADP
ftr-428	595	58	the	the	DET
ftr-428	595	59	marriage	marriage	NOUN
ftr-428	595	60	or	or	CCONJ
ftr-428	595	61	partition	partition	NOUN
ftr-428	595	62	,	,	PUNCT
ftr-428	595	63	alleging	allege	VERB
ftr-428	595	64	the	the	DET
ftr-428	595	65	income	income	NOUN
ftr-428	595	66	was	be	AUX
ftr-428	595	67	used	use	VERB
ftr-428	595	68	to	to	PART
ftr-428	595	69	improve	improve	VERB
ftr-428	595	70	the	the	DET
ftr-428	595	71	other	other	ADJ
ftr-428	595	72	spouse	spouse	NOUN
ftr-428	595	73	's	's	PART
ftr-428	595	74	separate	separate	ADJ
ftr-428	595	75	property	property	NOUN
ftr-428	595	76	"	"	PUNCT
ftr-428	595	77	'	'	PUNCT
ftr-428	595	78	6	6	NUM
ftr-428	595	79	that	that	PRON
ftr-428	595	80	does	do	AUX
ftr-428	595	81	not	not	PART
ftr-428	595	82	rise	rise	VERB
ftr-428	595	83	to	to	ADP
ftr-428	595	84	the	the	DET
ftr-428	595	85	level	level	NOUN
ftr-428	595	86	of	of	ADP
ftr-428	595	87	a	a	DET
ftr-428	595	88	right	right	NOUN
ftr-428	595	89	to	to	PART
ftr-428	595	90	income	income	VERB
ftr-428	595	91	under	under	ADP
ftr-428	595	92	section	section	NOUN
ftr-428	595	93	2036	2036	NUM
ftr-428	595	94	.	.	PUNCT
ftr-428	596	1	rather	rather	ADV
ftr-428	596	2	,	,	PUNCT
ftr-428	596	3	the	the	DET
ftr-428	596	4	donor	donor	NOUN
ftr-428	596	5	spouse	spouse	NOUN
ftr-428	596	6	's	's	PART
ftr-428	596	7	interest	interest	NOUN
ftr-428	596	8	was	be	AUX
ftr-428	596	9	"	"	PUNCT
ftr-428	596	10	a	a	DET
ftr-428	596	11	mere	mere	ADJ
ftr-428	596	12	expectanc[y	expectanc[y	NOUN
ftr-428	596	13	]	]	PUNCT
ftr-428	596	14	"	"	PUNCT
ftr-428	596	15	'	'	PUNCT
ftr-428	596	16	7	7	NUM
ftr-428	596	17	since	since	SCONJ
ftr-428	596	18	the	the	DET
ftr-428	596	19	other	other	ADJ
ftr-428	596	20	spouse	spouse	NOUN
ftr-428	596	21	could	could	AUX
ftr-428	596	22	have	have	AUX
ftr-428	596	23	disposed	dispose	VERB
ftr-428	596	24	of	of	ADP
ftr-428	596	25	the	the	DET
ftr-428	596	26	property	property	NOUN
ftr-428	596	27	or	or	CCONJ
ftr-428	596	28	converted	convert	VERB
ftr-428	596	29	it	it	PRON
ftr-428	596	30	to	to	ADP
ftr-428	596	31	non	non	ADJ
ftr-428	596	32	-	-	ADJ
ftr-428	596	33	income	income	ADJ
ftr-428	596	34	producing	produce	VERB
ftr-428	596	35	property	property	NOUN
ftr-428	596	36	,	,	PUNCT
ftr-428	596	37	destroying	destroy	VERB
ftr-428	596	38	the	the	DET
ftr-428	596	39	interest	interest	NOUN
ftr-428	596	40	.	.	PUNCT
ftr-428	596	41	'	'	PUNCT
ftr-428	597	1	thus	thus	ADV
ftr-428	597	2	,	,	PUNCT
ftr-428	597	3	while	while	SCONJ
ftr-428	597	4	the	the	DET
ftr-428	597	5	lower	low	ADJ
ftr-428	597	6	court0	court0	NOUN
ftr-428	597	7	9	9	NUM
ftr-428	597	8	determined	determine	VERB
ftr-428	597	9	that	that	SCONJ
ftr-428	597	10	the	the	DET
ftr-428	597	11	right	right	NOUN
ftr-428	597	12	to	to	ADP
ftr-428	597	13	the	the	DET
ftr-428	597	14	income	income	NOUN
ftr-428	597	15	in	in	ADP
ftr-428	597	16	such	such	DET
ftr-428	597	17	a	a	DET
ftr-428	597	18	circumstance	circumstance	NOUN
ftr-428	597	19	"	"	PUNCT
ftr-428	597	20	was	be	AUX
ftr-428	597	21	not	not	PART
ftr-428	597	22	illusory	illusory	ADJ
ftr-428	597	23	,	,	PUNCT
ftr-428	597	24	but	but	CCONJ
ftr-428	597	25	an	an	DET
ftr-428	597	26	enforceable	enforceable	ADJ
ftr-428	597	27	right	right	ADV
ftr-428	597	28	sufficient	sufficient	ADJ
ftr-428	597	29	to	to	PART
ftr-428	597	30	require	require	VERB
ftr-428	597	31	inclusion	inclusion	NOUN
ftr-428	597	32	"	"	PUNCT
ftr-428	597	33	"	"	PUNCT
ftr-428	597	34	'	'	PUNCT
ftr-428	597	35	of	of	ADP
ftr-428	597	36	the	the	DET
ftr-428	597	37	property	property	NOUN
ftr-428	597	38	under	under	ADP
ftr-428	597	39	102	102	NUM
ftr-428	597	40	.	.	PUNCT
ftr-428	598	1	see	see	VERB
ftr-428	598	2	infra	infra	NOUN
ftr-428	598	3	notes	note	VERB
ftr-428	598	4	120	120	NUM
ftr-428	598	5	-	-	SYM
ftr-428	598	6	125	125	NUM
ftr-428	598	7	and	and	CCONJ
ftr-428	598	8	accompanying	accompanying	ADJ
ftr-428	598	9	discussion	discussion	NOUN
ftr-428	598	10	.	.	PUNCT
ftr-428	599	1	103	103	NUM
ftr-428	599	2	.	.	PUNCT
ftr-428	599	3	estate	estate	NOUN
ftr-428	599	4	of	of	ADP
ftr-428	599	5	smeadv	smeadv	NOUN
ftr-428	599	6	.	.	PUNCT
ftr-428	600	1	commissioner	commissioner	NOUN
ftr-428	600	2	,	,	PUNCT
ftr-428	600	3	78	78	NUM
ftr-428	600	4	t.c	t.c	PROPN
ftr-428	600	5	.	.	PROPN
ftr-428	600	6	43	43	NUM
ftr-428	600	7	(	(	PUNCT
ftr-428	600	8	1982	1982	NUM
ftr-428	600	9	)	)	PUNCT
ftr-428	600	10	.	.	PUNCT
ftr-428	601	1	see	see	VERB
ftr-428	601	2	infra	infra	NOUN
ftr-428	601	3	notes	note	VERB
ftr-428	601	4	274	274	NUM
ftr-428	601	5	-	-	SYM
ftr-428	601	6	281	281	NUM
ftr-428	601	7	and	and	CCONJ
ftr-428	601	8	accompanying	accompany	VERB
ftr-428	601	9	text	text	NOUN
ftr-428	601	10	.	.	PUNCT
ftr-428	602	1	104	104	NUM
ftr-428	602	2	.	.	PUNCT
ftr-428	603	1	indeed	indeed	ADV
ftr-428	603	2	,	,	PUNCT
ftr-428	603	3	it	it	PRON
ftr-428	603	4	is	be	AUX
ftr-428	603	5	this	this	DET
ftr-428	603	6	latter	latter	ADJ
ftr-428	603	7	reasoning	reasoning	NOUN
ftr-428	603	8	(	(	PUNCT
ftr-428	603	9	limitation	limitation	NOUN
ftr-428	603	10	of	of	ADP
ftr-428	603	11	right	right	NOUN
ftr-428	603	12	because	because	SCONJ
ftr-428	603	13	of	of	ADP
ftr-428	603	14	fiduciary	fiduciary	ADJ
ftr-428	603	15	duty	duty	NOUN
ftr-428	603	16	)	)	PUNCT
ftr-428	603	17	that	that	PRON
ftr-428	603	18	is	be	AUX
ftr-428	603	19	the	the	DET
ftr-428	603	20	basis	basis	NOUN
ftr-428	603	21	for	for	ADP
ftr-428	603	22	the	the	DET
ftr-428	603	23	tax	tax	NOUN
ftr-428	603	24	court	court	NOUN
ftr-428	603	25	's	's	PART
ftr-428	603	26	decision	decision	NOUN
ftr-428	603	27	in	in	ADP
ftr-428	603	28	estate	estate	NOUN
ftr-428	603	29	of	of	ADP
ftr-428	603	30	wall	wall	PROPN
ftr-428	603	31	v.	v.	PROPN
ftr-428	603	32	commissioner	commissioner	PROPN
ftr-428	603	33	,	,	PUNCT
ftr-428	603	34	101	101	NUM
ftr-428	603	35	t.c	t.c	PROPN
ftr-428	603	36	.	.	PROPN
ftr-428	603	37	300	300	NUM
ftr-428	603	38	(	(	PUNCT
ftr-428	603	39	1993	1993	NUM
ftr-428	603	40	)	)	PUNCT
ftr-428	603	41	,	,	PUNCT
ftr-428	603	42	wherein	wherein	SCONJ
ftr-428	603	43	the	the	DET
ftr-428	603	44	decedent	decedent	NOUN
ftr-428	603	45	had	have	AUX
ftr-428	603	46	retained	retain	VERB
ftr-428	603	47	the	the	DET
ftr-428	603	48	power	power	NOUN
ftr-428	603	49	to	to	PART
ftr-428	603	50	remove	remove	VERB
ftr-428	603	51	the	the	DET
ftr-428	603	52	sole	sole	ADJ
ftr-428	603	53	corporate	corporate	ADJ
ftr-428	603	54	trustee	trustee	NOUN
ftr-428	603	55	and	and	CCONJ
ftr-428	603	56	replace	replace	VERB
ftr-428	603	57	it	it	PRON
ftr-428	603	58	with	with	ADP
ftr-428	603	59	another	another	DET
ftr-428	603	60	corporate	corporate	ADJ
ftr-428	603	61	trustee	trustee	NOUN
ftr-428	603	62	independent	independent	ADJ
ftr-428	603	63	from	from	ADP
ftr-428	603	64	the	the	DET
ftr-428	603	65	grantor	grantor	NOUN
ftr-428	603	66	.	.	PUNCT
ftr-428	604	1	see	see	AUX
ftr-428	604	2	also	also	ADV
ftr-428	604	3	rev	rev	VERB
ftr-428	604	4	.	.	PUNCT
ftr-428	605	1	rul	rul	NOUN
ftr-428	605	2	.	.	PUNCT
ftr-428	606	1	95	95	NUM
ftr-428	606	2	-	-	SYM
ftr-428	606	3	58	58	NUM
ftr-428	606	4	,	,	PUNCT
ftr-428	606	5	1995	1995	NUM
ftr-428	606	6	-	-	SYM
ftr-428	606	7	2	2	NUM
ftr-428	606	8	c.b	c.b	PROPN
ftr-428	606	9	.	.	PROPN
ftr-428	606	10	191	191	NUM
ftr-428	606	11	(	(	PUNCT
ftr-428	606	12	the	the	DET
ftr-428	606	13	irs	irs	PROPN
ftr-428	606	14	ruled	rule	VERB
ftr-428	606	15	that	that	SCONJ
ftr-428	606	16	it	it	PRON
ftr-428	606	17	would	would	AUX
ftr-428	606	18	accept	accept	VERB
ftr-428	606	19	the	the	DET
ftr-428	606	20	decision	decision	NOUN
ftr-428	606	21	in	in	ADP
ftr-428	606	22	wall	wall	NOUN
ftr-428	606	23	as	as	ADV
ftr-428	606	24	well	well	ADV
ftr-428	606	25	as	as	ADP
ftr-428	606	26	in	in	ADP
ftr-428	606	27	estate	estate	NOUN
ftr-428	606	28	of	of	ADP
ftr-428	606	29	vak	vak	PROPN
ftr-428	606	30	v.	v.	PROPN
ftr-428	606	31	commissioner	commissioner	PROPN
ftr-428	606	32	,	,	PUNCT
ftr-428	606	33	973	973	NUM
ftr-428	606	34	f.2d	f.2d	NOUN
ftr-428	606	35	1409	1409	NUM
ftr-428	606	36	(	(	PUNCT
ftr-428	606	37	8th	8th	ADJ
ftr-428	606	38	cir	cir	NOUN
ftr-428	606	39	.	.	PROPN
ftr-428	606	40	1992	1992	NUM
ftr-428	606	41	)	)	PUNCT
ftr-428	606	42	as	as	ADV
ftr-428	606	43	long	long	ADV
ftr-428	606	44	as	as	SCONJ
ftr-428	606	45	the	the	DET
ftr-428	606	46	substitute	substitute	NOUN
ftr-428	606	47	trustee	trustee	NOUN
ftr-428	606	48	was	be	AUX
ftr-428	606	49	neither	neither	CCONJ
ftr-428	606	50	the	the	DET
ftr-428	606	51	grantor	grantor	NOUN
ftr-428	606	52	nor	nor	CCONJ
ftr-428	606	53	a	a	DET
ftr-428	606	54	trustee	trustee	NOUN
ftr-428	606	55	"	"	PUNCT
ftr-428	606	56	related	related	ADJ
ftr-428	606	57	or	or	CCONJ
ftr-428	606	58	subordinate	subordinate	ADJ
ftr-428	606	59	to	to	ADP
ftr-428	606	60	the	the	DET
ftr-428	606	61	decedent	decedent	NOUN
ftr-428	606	62	(	(	PUNCT
ftr-428	606	63	within	within	ADP
ftr-428	606	64	the	the	DET
ftr-428	606	65	meaning	meaning	NOUN
ftr-428	606	66	of	of	ADP
ftr-428	606	67	section	section	NOUN
ftr-428	606	68	672(c	672(c	PROPN
ftr-428	606	69	)	)	PUNCT
ftr-428	606	70	)	)	PUNCT
ftr-428	606	71	.	.	PUNCT
ftr-428	607	1	"	"	PUNCT
ftr-428	607	2	rev	rev	PROPN
ftr-428	607	3	.	.	PROPN
ftr-428	607	4	rul	rul	NOUN
ftr-428	607	5	.	.	PUNCT
ftr-428	608	1	95	95	NUM
ftr-428	608	2	-	-	SYM
ftr-428	608	3	58	58	NUM
ftr-428	608	4	,	,	PUNCT
ftr-428	608	5	1995	1995	NUM
ftr-428	608	6	-	-	SYM
ftr-428	608	7	2	2	NUM
ftr-428	608	8	c.b	c.b	PROPN
ftr-428	608	9	.	.	PROPN
ftr-428	609	1	at	at	ADP
ftr-428	609	2	191	191	NUM
ftr-428	609	3	.	.	PUNCT
ftr-428	609	4	105	105	NUM
ftr-428	609	5	.	.	PUNCT
ftr-428	610	1	see	see	VERB
ftr-428	610	2	,	,	PUNCT
ftr-428	610	3	e.g.	e.g.	ADV
ftr-428	610	4	,	,	PUNCT
ftr-428	610	5	estate	estate	NOUN
ftr-428	610	6	of	of	ADP
ftr-428	610	7	wyly	wyly	NOUN
ftr-428	610	8	v.	v.	ADP
ftr-428	610	9	commissioner	commissioner	NOUN
ftr-428	610	10	,	,	PUNCT
ftr-428	610	11	610	610	NUM
ftr-428	610	12	f.2d	f.2d	NOUN
ftr-428	610	13	1282	1282	NUM
ftr-428	610	14	(	(	PUNCT
ftr-428	610	15	5th	5th	ADJ
ftr-428	610	16	cir	cir	NOUN
ftr-428	610	17	.	.	PUNCT
ftr-428	610	18	1980	1980	NUM
ftr-428	610	19	)	)	PUNCT
ftr-428	610	20	(	(	PUNCT
ftr-428	610	21	construing	construe	VERB
ftr-428	610	22	texas	texas	PROPN
ftr-428	610	23	community	community	NOUN
ftr-428	610	24	property	property	NOUN
ftr-428	610	25	law	law	NOUN
ftr-428	610	26	)	)	PUNCT
ftr-428	610	27	;	;	PUNCT
ftr-428	610	28	estate	estate	NOUN
ftr-428	610	29	ofdeobald	ofdeobald	PROPN
ftr-428	610	30	v.	v.	PROPN
ftr-428	610	31	united	united	PROPN
ftr-428	610	32	states	states	PROPN
ftr-428	610	33	,	,	PUNCT
ftr-428	610	34	444	444	NUM
ftr-428	610	35	f.supp	f.supp	ADJ
ftr-428	610	36	.	.	PUNCT
ftr-428	611	1	374	374	NUM
ftr-428	611	2	(	(	PUNCT
ftr-428	611	3	e.d	e.d	PROPN
ftr-428	611	4	.	.	PROPN
ftr-428	611	5	la	la	PROPN
ftr-428	611	6	.	.	PROPN
ftr-428	611	7	1978	1978	NUM
ftr-428	611	8	)	)	PUNCT
ftr-428	611	9	.	.	PUNCT
ftr-428	612	1	106	106	NUM
ftr-428	612	2	.	.	PUNCT
ftr-428	613	1	wyly	wyly	NOUN
ftr-428	613	2	,	,	PUNCT
ftr-428	613	3	610	610	NUM
ftr-428	613	4	f.2d	f.2d	X
ftr-428	613	5	at	at	ADP
ftr-428	613	6	1290	1290	NUM
ftr-428	613	7	.	.	PUNCT
ftr-428	614	1	107	107	NUM
ftr-428	614	2	.	.	PUNCT
ftr-428	615	1	i	i	PRON
ftr-428	615	2	d.	d.	PROPN
ftr-428	615	3	at	at	ADP
ftr-428	615	4	1291	1291	NUM
ftr-428	615	5	.	.	PUNCT
ftr-428	616	1	108	108	NUM
ftr-428	616	2	.	.	PUNCT
ftr-428	617	1	i	i	PRON
ftr-428	617	2	d.	d.	PROPN
ftr-428	617	3	at	at	ADP
ftr-428	617	4	1292	1292	NUM
ftr-428	617	5	.	.	PUNCT
ftr-428	618	1	109	109	NUM
ftr-428	618	2	.	.	PUNCT
ftr-428	618	3	estate	estate	NOUN
ftr-428	618	4	ofcastleberry	ofcastleberry	NOUN
ftr-428	618	5	v.	v.	ADP
ftr-428	618	6	commissioner	commissioner	NOUN
ftr-428	618	7	,	,	PUNCT
ftr-428	618	8	68	68	NUM
ftr-428	618	9	t.c	t.c	NOUN
ftr-428	618	10	.	.	PROPN
ftr-428	619	1	682	682	NUM
ftr-428	619	2	(	(	PUNCT
ftr-428	619	3	1977	1977	NUM
ftr-428	619	4	)	)	PUNCT
ftr-428	619	5	,	,	PUNCT
ftr-428	619	6	nonacq	nonacq	PROPN
ftr-428	619	7	.	.	PROPN
ftr-428	619	8	,	,	PUNCT
ftr-428	619	9	1978	1978	NUM
ftr-428	619	10	-	-	SYM
ftr-428	619	11	2	2	NUM
ftr-428	619	12	c.b	c.b	PROPN
ftr-428	619	13	.	.	PROPN
ftr-428	619	14	3	3	NUM
ftr-428	619	15	,	,	PUNCT
ftr-428	619	16	rev'd	rev'd	ADJ
ftr-428	619	17	sub	sub	NOUN
ftr-428	619	18	nor	nor	CCONJ
ftr-428	619	19	estate	estate	NOUN
ftr-428	619	20	ofwyly	ofwyly	NOUN
ftr-428	619	21	v.	v.	ADP
ftr-428	619	22	commissioner	commissioner	NOUN
ftr-428	619	23	,	,	PUNCT
ftr-428	619	24	610	610	NUM
ftr-428	619	25	f.2d	f.2d	NOUN
ftr-428	619	26	1282	1282	NUM
ftr-428	619	27	(	(	PUNCT
ftr-428	619	28	5th	5th	ADJ
ftr-428	619	29	cir	cir	NOUN
ftr-428	619	30	.	.	PUNCT
ftr-428	619	31	1980	1980	NUM
ftr-428	619	32	)	)	PUNCT
ftr-428	619	33	.	.	PUNCT
ftr-428	620	1	110	110	NUM
ftr-428	620	2	.	.	PUNCT
ftr-428	620	3	estate	estate	NOUN
ftr-428	620	4	of	of	ADP
ftr-428	620	5	castleberry	castleberry	PROPN
ftr-428	620	6	,	,	PUNCT
ftr-428	620	7	68	68	NUM
ftr-428	620	8	t.c	t.c	PROPN
ftr-428	620	9	.	.	PUNCT
ftr-428	621	1	at	at	ADP
ftr-428	621	2	690	690	NUM
ftr-428	621	3	.	.	PUNCT
ftr-428	622	1	florida	florida	PROPN
ftr-428	622	2	tax	tax	PROPN
ftr-428	622	3	review	review	NOUN
ftr-428	623	1	[	[	X
ftr-428	623	2	vol	vol	NOUN
ftr-428	623	3	.	.	PUNCT
ftr-428	623	4	5:2	5:2	NUM
ftr-428	623	5	contingencies	contingency	NOUN
ftr-428	623	6	and	and	CCONJ
ftr-428	623	7	the	the	DET
ftr-428	623	8	estate	estate	NOUN
ftr-428	623	9	tax	tax	NOUN
ftr-428	623	10	section	section	NOUN
ftr-428	623	11	2036	2036	NUM
ftr-428	623	12	,	,	PUNCT
ftr-428	623	13	the	the	DET
ftr-428	623	14	fifth	fifth	ADJ
ftr-428	623	15	circuit	circuit	NOUN
ftr-428	623	16	,	,	PUNCT
ftr-428	623	17	in	in	ADP
ftr-428	623	18	estate	estate	NOUN
ftr-428	623	19	of	of	ADP
ftr-428	623	20	wyly	wyly	NOUN
ftr-428	623	21	v.	v.	ADP
ftr-428	623	22	commissioner	commissioner	NOUN
ftr-428	623	23	,	,	PUNCT
ftr-428	623	24	"	"	PUNCT
ftr-428	623	25	'	'	PUNCT
ftr-428	623	26	reversed	reverse	VERB
ftr-428	623	27	and	and	CCONJ
ftr-428	623	28	held	hold	VERB
ftr-428	623	29	that	that	DET
ftr-428	623	30	community	community	NOUN
ftr-428	623	31	prop	prop	NOUN
ftr-428	623	32	erty	erty	NOUN
ftr-428	623	33	interest	interest	NOUN
ftr-428	623	34	in	in	ADP
ftr-428	623	35	the	the	DET
ftr-428	623	36	income	income	NOUN
ftr-428	623	37	from	from	ADP
ftr-428	623	38	separate	separate	ADJ
ftr-428	623	39	property	property	NOUN
ftr-428	623	40	"	"	PUNCT
ftr-428	623	41	is	be	AUX
ftr-428	623	42	so	so	ADV
ftr-428	623	43	limited	limited	ADJ
ftr-428	623	44	,	,	PUNCT
ftr-428	623	45	contingent	contingent	NOUN
ftr-428	623	46	,	,	PUNCT
ftr-428	623	47	and	and	CCONJ
ftr-428	623	48	expectant	expectant	ADJ
ftr-428	623	49	"	"	PUNCT
ftr-428	623	50	"	"	PUNCT
ftr-428	623	51	'	'	PUNCT
ftr-428	623	52	2	2	NUM
ftr-428	623	53	that	that	SCONJ
ftr-428	623	54	it	it	PRON
ftr-428	623	55	is	be	AUX
ftr-428	623	56	not	not	PART
ftr-428	623	57	encompassed	encompass	VERB
ftr-428	623	58	within	within	ADP
ftr-428	623	59	the	the	DET
ftr-428	623	60	phrase	phrase	NOUN
ftr-428	623	61	"	"	PUNCT
ftr-428	623	62	right	right	NOUN
ftr-428	623	63	to	to	PART
ftr-428	623	64	income	income	VERB
ftr-428	623	65	"	"	PUNCT
ftr-428	623	66	as	as	SCONJ
ftr-428	623	67	used	use	VERB
ftr-428	623	68	in	in	ADP
ftr-428	623	69	that	that	DET
ftr-428	623	70	statute	statute	NOUN
ftr-428	623	71	.	.	PUNCT
ftr-428	624	1	however	however	ADV
ftr-428	624	2	,	,	PUNCT
ftr-428	624	3	it	it	PRON
ftr-428	624	4	was	be	AUX
ftr-428	624	5	the	the	DET
ftr-428	624	6	fear	fear	NOUN
ftr-428	624	7	of	of	ADP
ftr-428	624	8	abuse	abuse	NOUN
ftr-428	624	9	13	13	NUM
ftr-428	624	10	and	and	CCONJ
ftr-428	624	11	loss	loss	NOUN
ftr-428	624	12	of	of	ADP
ftr-428	624	13	revenue	revenue	NOUN
ftr-428	624	14	that	that	PRON
ftr-428	624	15	motivated	motivate	VERB
ftr-428	624	16	congress	congress	PROPN
ftr-428	624	17	quickly	quickly	ADV
ftr-428	624	18	to	to	PART
ftr-428	624	19	overturn	overturn	VERB
ftr-428	624	20	case	case	NOUN
ftr-428	624	21	law	law	NOUN
ftr-428	624	22	and	and	CCONJ
ftr-428	624	23	enact	enact	VERB
ftr-428	624	24	the	the	DET
ftr-428	624	25	predecessor	predecessor	NOUN
ftr-428	624	26	statute	statute	NOUN
ftr-428	624	27	to	to	ADP
ftr-428	624	28	section	section	NOUN
ftr-428	624	29	2036	2036	NUM
ftr-428	624	30	.	.	PUNCT
ftr-428	625	1	"	"	PUNCT
ftr-428	625	2	'	'	PUNCT
ftr-428	625	3	it	it	PRON
ftr-428	625	4	is	be	AUX
ftr-428	625	5	that	that	DET
ftr-428	625	6	fear	fear	NOUN
ftr-428	625	7	of	of	ADP
ftr-428	625	8	abuse	abuse	NOUN
ftr-428	625	9	that	that	PRON
ftr-428	625	10	has	have	AUX
ftr-428	625	11	resulted	result	VERB
ftr-428	625	12	in	in	ADP
ftr-428	625	13	the	the	DET
ftr-428	625	14	inclusion	inclusion	NOUN
ftr-428	625	15	of	of	ADP
ftr-428	625	16	the	the	DET
ftr-428	625	17	full	full	ADJ
ftr-428	625	18	value	value	NOUN
ftr-428	625	19	of	of	ADP
ftr-428	625	20	the	the	DET
ftr-428	625	21	property	property	NOUN
ftr-428	625	22	,	,	PUNCT
ftr-428	625	23	less	less	ADJ
ftr-428	625	24	the	the	DET
ftr-428	625	25	value	value	NOUN
ftr-428	625	26	of	of	ADP
ftr-428	625	27	the	the	DET
ftr-428	625	28	currently	currently	ADV
ftr-428	625	29	held	hold	VERB
ftr-428	625	30	term	term	NOUN
ftr-428	625	31	or	or	CCONJ
ftr-428	625	32	life	life	NOUN
ftr-428	625	33	estate	estate	NOUN
ftr-428	625	34	,	,	PUNCT
ftr-428	625	35	to	to	PART
ftr-428	625	36	be	be	AUX
ftr-428	625	37	included	include	VERB
ftr-428	625	38	in	in	ADP
ftr-428	625	39	decedent	decedent	NOUN
ftr-428	625	40	's	's	PART
ftr-428	625	41	estate	estate	NOUN
ftr-428	625	42	even	even	ADV
ftr-428	625	43	when	when	SCONJ
ftr-428	625	44	it	it	PRON
ftr-428	625	45	is	be	AUX
ftr-428	625	46	very	very	ADV
ftr-428	625	47	unlikely	unlikely	ADJ
ftr-428	625	48	that	that	SCONJ
ftr-428	625	49	decedent	decedent	NOUN
ftr-428	625	50	will	will	AUX
ftr-428	625	51	ever	ever	ADV
ftr-428	625	52	receive	receive	VERB
ftr-428	625	53	his	his	PRON
ftr-428	625	54	contingent	contingent	NOUN
ftr-428	625	55	retained	retain	VERB
ftr-428	625	56	life	life	NOUN
ftr-428	625	57	interest	interest	NOUN
ftr-428	625	58	.	.	PUNCT
ftr-428	626	1	in	in	ADP
ftr-428	626	2	this	this	DET
ftr-428	626	3	vein	vein	NOUN
ftr-428	626	4	,	,	PUNCT
ftr-428	626	5	courts	court	NOUN
ftr-428	626	6	have	have	AUX
ftr-428	626	7	explained	explain	VERB
ftr-428	626	8	that	that	SCONJ
ftr-428	626	9	a	a	DET
ftr-428	626	10	threshold	threshold	NOUN
ftr-428	626	11	,	,	PUNCT
ftr-428	626	12	minimal	minimal	ADJ
ftr-428	626	13	value	value	NOUN
ftr-428	626	14	of	of	ADP
ftr-428	626	15	that	that	DET
ftr-428	626	16	interest	interest	NOUN
ftr-428	626	17	is	be	AUX
ftr-428	626	18	unnecessary	unnecessary	ADJ
ftr-428	626	19	so	so	ADV
ftr-428	626	20	long	long	ADV
ftr-428	626	21	as	as	SCONJ
ftr-428	626	22	the	the	DET
ftr-428	626	23	interest	interest	NOUN
ftr-428	626	24	is	be	AUX
ftr-428	626	25	not	not	PART
ftr-428	626	26	"	"	PUNCT
ftr-428	626	27	illusory	illusory	ADJ
ftr-428	626	28	.	.	PUNCT
ftr-428	626	29	"	"	PUNCT
ftr-428	627	1	in	in	ADP
ftr-428	627	2	commissioner	commissioner	NOUN
ftr-428	627	3	v.	v.	ADP
ftr-428	627	4	estate	estate	NOUN
ftr-428	627	5	of	of	ADP
ftr-428	627	6	church	church	NOUN
ftr-428	627	7	,	,	PUNCT
ftr-428	627	8	n	n	PROPN
ftr-428	627	9	5	5	NUM
ftr-428	627	10	the	the	DET
ftr-428	627	11	estate	estate	NOUN
ftr-428	627	12	had	have	AUX
ftr-428	627	13	argued	argue	VERB
ftr-428	627	14	that	that	SCONJ
ftr-428	627	15	it	it	PRON
ftr-428	627	16	was	be	AUX
ftr-428	627	17	extremely	extremely	ADV
ftr-428	627	18	improbable	improbable	ADJ
ftr-428	627	19	that	that	SCONJ
ftr-428	627	20	the	the	DET
ftr-428	627	21	decedent	decedent	NOUN
ftr-428	627	22	would	would	AUX
ftr-428	627	23	have	have	AUX
ftr-428	627	24	survived	survive	VERB
ftr-428	627	25	all	all	PRON
ftr-428	627	26	of	of	ADP
ftr-428	627	27	his	his	PRON
ftr-428	627	28	siblings	sibling	NOUN
ftr-428	627	29	and	and	CCONJ
ftr-428	627	30	their	their	PRON
ftr-428	627	31	ten	ten	NUM
ftr-428	627	32	children	child	NOUN
ftr-428	627	33	;	;	PUNCT
ftr-428	627	34	"	"	PUNCT
ftr-428	627	35	the	the	DET
ftr-428	627	36	happening	happening	NOUN
ftr-428	627	37	of	of	ADP
ftr-428	627	38	such	such	DET
ftr-428	627	39	a	a	DET
ftr-428	627	40	contingency	contingency	NOUN
ftr-428	627	41	was	be	AUX
ftr-428	627	42	so	so	ADV
ftr-428	627	43	remote	remote	ADJ
ftr-428	627	44	,	,	PUNCT
ftr-428	627	45	the	the	DET
ftr-428	627	46	money	money	NOUN
ftr-428	627	47	value	value	NOUN
ftr-428	627	48	of	of	ADP
ftr-428	627	49	such	such	DET
ftr-428	627	50	a	a	DET
ftr-428	627	51	reversionary	reversionary	ADJ
ftr-428	627	52	interest	interest	NOUN
ftr-428	627	53	was	be	AUX
ftr-428	627	54	so	so	ADV
ftr-428	627	55	infinitesimal	infinitesimal	ADJ
ftr-428	627	56	"	"	PUNCT
ftr-428	627	57	to	to	PART
ftr-428	627	58	subject	subject	VERB
ftr-428	627	59	the	the	DET
ftr-428	627	60	property	property	NOUN
ftr-428	627	61	to	to	PART
ftr-428	627	62	estate	estate	VERB
ftr-428	627	63	taxes	taxis	NOUN
ftr-428	627	64	.	.	PUNCT
ftr-428	627	65	"	"	PUNCT
ftr-428	628	1	6	6	NUM
ftr-428	628	2	yet	yet	ADV
ftr-428	628	3	,	,	PUNCT
ftr-428	628	4	the	the	DET
ftr-428	628	5	supreme	supreme	PROPN
ftr-428	628	6	court	court	PROPN
ftr-428	628	7	in	in	ADP
ftr-428	628	8	church	church	NOUN
ftr-428	628	9	held	hold	VERB
ftr-428	628	10	that	that	SCONJ
ftr-428	628	11	subjecting	subject	VERB
ftr-428	628	12	such	such	DET
ftr-428	628	13	a	a	DET
ftr-428	628	14	retained	retain	VERB
ftr-428	628	15	interest	interest	NOUN
ftr-428	628	16	to	to	PART
ftr-428	628	17	estate	estate	VERB
ftr-428	628	18	tax	tax	NOUN
ftr-428	628	19	was	be	AUX
ftr-428	628	20	necessary	necessary	ADJ
ftr-428	628	21	to	to	PART
ftr-428	628	22	prevent	prevent	VERB
ftr-428	628	23	tax	tax	NOUN
ftr-428	628	24	avoidance	avoidance	NOUN
ftr-428	628	25	.	.	PUNCT
ftr-428	629	1	"17	"17	PROPN
ftr-428	629	2	in	in	ADP
ftr-428	629	3	commissioner	commissioner	PROPN
ftr-428	629	4	v.	v.	PROPN
ftr-428	629	5	nathan	nathan	PROPN
ftr-428	629	6	's	's	PART
ftr-428	629	7	estate,"8	estate,"8	PROPN
ftr-428	629	8	the	the	DET
ftr-428	629	9	decedent	decedent	NOUN
ftr-428	629	10	's	's	PART
ftr-428	629	11	retained	retain	VERB
ftr-428	629	12	contingent	contingent	ADJ
ftr-428	629	13	interest	interest	NOUN
ftr-428	629	14	depended	depend	VERB
ftr-428	629	15	on	on	ADP
ftr-428	629	16	his	his	PRON
ftr-428	629	17	surviving	survive	VERB
ftr-428	629	18	his	his	PRON
ftr-428	629	19	sister	sister	NOUN
ftr-428	629	20	,	,	PUNCT
ftr-428	629	21	which	which	PRON
ftr-428	629	22	he	he	PRON
ftr-428	629	23	did	do	AUX
ftr-428	629	24	not	not	PART
ftr-428	629	25	in	in	ADP
ftr-428	629	26	fact	fact	NOUN
ftr-428	629	27	do	do	VERB
ftr-428	629	28	.	.	PUNCT
ftr-428	630	1	however	however	ADV
ftr-428	630	2	,	,	PUNCT
ftr-428	630	3	the	the	DET
ftr-428	630	4	court	court	NOUN
ftr-428	630	5	did	do	AUX
ftr-428	630	6	not	not	PART
ftr-428	630	7	consider	consider	VERB
ftr-428	630	8	that	that	SCONJ
ftr-428	630	9	the	the	DET
ftr-428	630	10	contingent	contingent	ADJ
ftr-428	630	11	aspect	aspect	NOUN
ftr-428	630	12	of	of	ADP
ftr-428	630	13	that	that	DET
ftr-428	630	14	interest	interest	NOUN
ftr-428	630	15	was	be	AUX
ftr-428	630	16	significant	significant	ADJ
ftr-428	630	17	:	:	PUNCT
ftr-428	630	18	"	"	PUNCT
ftr-428	630	19	we	we	PRON
ftr-428	630	20	can	can	AUX
ftr-428	630	21	not	not	PART
ftr-428	630	22	lessen	lessen	VERB
ftr-428	630	23	the	the	DET
ftr-428	630	24	effect	effect	NOUN
ftr-428	630	25	or	or	CCONJ
ftr-428	630	26	the	the	DET
ftr-428	630	27	meaning	meaning	NOUN
ftr-428	630	28	of	of	ADP
ftr-428	630	29	the	the	DET
ftr-428	630	30	words	word	NOUN
ftr-428	630	31	because	because	SCONJ
ftr-428	630	32	the	the	DET
ftr-428	630	33	settlor	settlor	NOUN
ftr-428	630	34	's	's	PART
ftr-428	630	35	interest	interest	NOUN
ftr-428	630	36	was	be	AUX
ftr-428	630	37	less	less	ADV
ftr-428	630	38	certain	certain	ADJ
ftr-428	630	39	or	or	CCONJ
ftr-428	630	40	the	the	DET
ftr-428	630	41	enjoyment	enjoyment	NOUN
ftr-428	630	42	of	of	ADP
ftr-428	630	43	the	the	DET
ftr-428	630	44	estate	estate	NOUN
ftr-428	630	45	reserved	reserve	VERB
ftr-428	630	46	more	more	ADV
ftr-428	630	47	remote	remote	ADJ
ftr-428	630	48	.	.	PUNCT
ftr-428	631	1	we	we	PRON
ftr-428	631	2	feel	feel	VERB
ftr-428	631	3	we	we	PRON
ftr-428	631	4	must	must	AUX
ftr-428	631	5	give	give	VERB
ftr-428	631	6	the	the	DET
ftr-428	631	7	words	word	NOUN
ftr-428	631	8	used	use	VERB
ftr-428	631	9	their	their	PRON
ftr-428	631	10	fair	fair	ADJ
ftr-428	631	11	,	,	PUNCT
ftr-428	631	12	111	111	NUM
ftr-428	631	13	.	.	PUNCT
ftr-428	632	1	wyly	wyly	NOUN
ftr-428	632	2	,	,	PUNCT
ftr-428	632	3	610	610	NUM
ftr-428	632	4	f.2d	f.2d	NOUN
ftr-428	632	5	1282	1282	NUM
ftr-428	632	6	(	(	PUNCT
ftr-428	632	7	5th	5th	ADJ
ftr-428	632	8	cir.1980	cir.1980	NOUN
ftr-428	632	9	)	)	PUNCT
ftr-428	632	10	.	.	PUNCT
ftr-428	633	1	112	112	NUM
ftr-428	633	2	.	.	PUNCT
ftr-428	634	1	i	i	PRON
ftr-428	634	2	d.	d.	PROPN
ftr-428	634	3	at	at	ADP
ftr-428	634	4	1294	1294	NUM
ftr-428	634	5	.	.	PUNCT
ftr-428	635	1	113	113	NUM
ftr-428	635	2	.	.	PUNCT
ftr-428	636	1	i	i	PRON
ftr-428	636	2	d.	d.	PROPN
ftr-428	636	3	at	at	ADP
ftr-428	636	4	1290	1290	NUM
ftr-428	636	5	,	,	PUNCT
ftr-428	636	6	(	(	PUNCT
ftr-428	636	7	"	"	PUNCT
ftr-428	636	8	thepurpose	thepurpose	NOUN
ftr-428	636	9	of	of	ADP
ftr-428	636	10	thisprovision	thisprovision	NOUN
ftr-428	636	11	is	be	AUX
ftr-428	636	12	to	to	PART
ftr-428	636	13	prevent	prevent	VERB
ftr-428	636	14	circumvention	circumvention	NOUN
ftr-428	636	15	of	of	ADP
ftr-428	636	16	federal	federal	ADJ
ftr-428	636	17	estate	estate	NOUN
ftr-428	636	18	tax	tax	NOUN
ftr-428	636	19	by	by	ADP
ftr-428	636	20	use	use	NOUN
ftr-428	636	21	of	of	ADP
ftr-428	636	22	inter	inter	ADJ
ftr-428	636	23	vivos	vivos	ADJ
ftr-428	636	24	schemes	scheme	NOUN
ftr-428	636	25	which	which	PRON
ftr-428	636	26	do	do	AUX
ftr-428	636	27	not	not	PART
ftr-428	636	28	significantly	significantly	ADV
ftr-428	636	29	alter	alter	VERB
ftr-428	636	30	lifetime	lifetime	NOUN
ftr-428	636	31	beneficial	beneficial	ADJ
ftr-428	636	32	enjoyment	enjoyment	NOUN
ftr-428	636	33	ofpropertysupposedlytransferredbya	ofpropertysupposedlytransferredbya	NOUN
ftr-428	636	34	decedent	decedent	NOUN
ftr-428	636	35	.	.	PUNCT
ftr-428	636	36	"	"	PUNCT
ftr-428	636	37	)	)	PUNCT
ftr-428	636	38	;	;	PUNCT
ftr-428	636	39	estate	estate	NOUN
ftr-428	636	40	of	of	ADP
ftr-428	636	41	shafer	shafer	PROPN
ftr-428	636	42	v.	v.	PROPN
ftr-428	636	43	commissioner	commissioner	PROPN
ftr-428	636	44	,	,	PUNCT
ftr-428	636	45	749	749	NUM
ftr-428	636	46	f.2d	f.2d	SYM
ftr-428	636	47	1216	1216	NUM
ftr-428	636	48	(	(	PUNCT
ftr-428	636	49	6th	6th	ADJ
ftr-428	636	50	cir	cir	NOUN
ftr-428	636	51	.	.	PUNCT
ftr-428	636	52	1984	1984	NUM
ftr-428	636	53	)	)	PUNCT
ftr-428	636	54	(	(	PUNCT
ftr-428	636	55	"	"	PUNCT
ftr-428	636	56	[	[	X
ftr-428	636	57	this	this	PRON
ftr-428	636	58	]	]	PUNCT
ftr-428	636	59	section	section	NOUN
ftr-428	636	60	was	be	AUX
ftr-428	636	61	enacted	enact	VERB
ftr-428	636	62	to	to	PART
ftr-428	636	63	prevent	prevent	VERB
ftr-428	636	64	the	the	DET
ftr-428	636	65	circumvention	circumvention	NOUN
ftr-428	636	66	of	of	ADP
ftr-428	636	67	the	the	DET
ftr-428	636	68	federal	federal	ADJ
ftr-428	636	69	estate	estate	NOUN
ftr-428	636	70	law	law	NOUN
ftr-428	636	71	by	by	ADP
ftr-428	636	72	various	various	ADJ
ftr-428	636	73	inter	inter	ADJ
ftr-428	636	74	vivos	vivos	ADJ
ftr-428	636	75	schemes	scheme	NOUN
ftr-428	636	76	.	.	PUNCT
ftr-428	636	77	"	"	PUNCT
ftr-428	636	78	)	)	PUNCT
ftr-428	636	79	.	.	PUNCT
ftr-428	637	1	114	114	NUM
ftr-428	637	2	.	.	PUNCT
ftr-428	638	1	revenue	revenue	NOUN
ftr-428	638	2	act	act	NOUN
ftr-428	638	3	of	of	ADP
ftr-428	638	4	1939	1939	NUM
ftr-428	638	5	§	§	PROPN
ftr-428	638	6	811	811	NUM
ftr-428	638	7	(	(	PUNCT
ftr-428	638	8	c	c	NOUN
ftr-428	638	9	)	)	PUNCT
ftr-428	638	10	,	,	PUNCT
ftr-428	638	11	pub	pub	NOUN
ftr-428	638	12	.	.	PUNCT
ftr-428	639	1	l.	l.	PROPN
ftr-428	639	2	no	no	INTJ
ftr-428	639	3	.	.	PROPN
ftr-428	640	1	76	76	NUM
ftr-428	640	2	-	-	SYM
ftr-428	640	3	1	1	NUM
ftr-428	640	4	,	,	PUNCT
ftr-428	640	5	53	53	NUM
ftr-428	640	6	stat	stat	NOUN
ftr-428	640	7	.	.	PUNCT
ftr-428	641	1	121	121	NUM
ftr-428	641	2	(	(	PUNCT
ftr-428	641	3	codified	codify	VERB
ftr-428	641	4	at	at	ADP
ftr-428	641	5	irc	irc	PROPN
ftr-428	641	6	§	§	PROPN
ftr-428	641	7	811	811	NUM
ftr-428	641	8	)	)	PUNCT
ftr-428	641	9	,	,	PUNCT
ftr-428	641	10	read	read	VERB
ftr-428	641	11	:	:	PUNCT
ftr-428	641	12	under	under	ADP
ftr-428	641	13	which	which	PRON
ftr-428	641	14	he	he	PRON
ftr-428	641	15	has	have	AUX
ftr-428	641	16	retained	retain	VERB
ftr-428	641	17	for	for	ADP
ftr-428	641	18	his	his	PRON
ftr-428	641	19	life	life	NOUN
ftr-428	641	20	or	or	CCONJ
ftr-428	641	21	for	for	ADP
ftr-428	641	22	any	any	DET
ftr-428	641	23	period	period	NOUN
ftr-428	641	24	not	not	PART
ftr-428	641	25	ascertainable	ascertainable	ADJ
ftr-428	641	26	without	without	ADP
ftr-428	641	27	reference	reference	NOUN
ftr-428	641	28	to	to	ADP
ftr-428	641	29	his	his	PRON
ftr-428	641	30	death	death	NOUN
ftr-428	641	31	or	or	CCONJ
ftr-428	641	32	for	for	ADP
ftr-428	641	33	any	any	DET
ftr-428	641	34	period	period	NOUN
ftr-428	641	35	which	which	PRON
ftr-428	641	36	does	do	AUX
ftr-428	641	37	not	not	PART
ftr-428	641	38	in	in	ADP
ftr-428	641	39	fact	fact	NOUN
ftr-428	641	40	end	end	VERB
ftr-428	641	41	before	before	ADP
ftr-428	641	42	his	his	PRON
ftr-428	641	43	death	death	NOUN
ftr-428	641	44	(	(	PUNCT
ftr-428	641	45	i	i	NOUN
ftr-428	641	46	)	)	PUNCT
ftr-428	641	47	the	the	DET
ftr-428	641	48	possession	possession	NOUN
ftr-428	641	49	or	or	CCONJ
ftr-428	641	50	enjoyment	enjoyment	NOUN
ftr-428	641	51	of	of	ADP
ftr-428	641	52	;	;	PUNCT
ftr-428	641	53	or	or	CCONJ
ftr-428	641	54	the	the	DET
ftr-428	641	55	right	right	NOUN
ftr-428	641	56	to	to	ADP
ftr-428	641	57	the	the	DET
ftr-428	641	58	income	income	NOUN
ftr-428	641	59	from	from	ADP
ftr-428	641	60	,	,	PUNCT
ftr-428	641	61	the	the	DET
ftr-428	641	62	property	property	NOUN
ftr-428	641	63	,	,	PUNCT
ftr-428	641	64	or	or	CCONJ
ftr-428	641	65	(	(	PUNCT
ftr-428	641	66	ii	ii	NOUN
ftr-428	641	67	)	)	PUNCT
ftr-428	641	68	the	the	DET
ftr-428	641	69	right	right	NOUN
ftr-428	641	70	,	,	PUNCT
ftr-428	641	71	either	either	CCONJ
ftr-428	641	72	alone	alone	ADJ
ftr-428	641	73	or	or	CCONJ
ftr-428	641	74	in	in	ADP
ftr-428	641	75	conjunction	conjunction	NOUN
ftr-428	641	76	with	with	ADP
ftr-428	641	77	anyperson	anyperson	NOUN
ftr-428	641	78	,	,	PUNCT
ftr-428	641	79	to	to	PART
ftr-428	641	80	designate	designate	ADJ
ftr-428	641	81	thepersons	theperson	NOUN
ftr-428	641	82	who	who	PRON
ftr-428	641	83	shall	shall	AUX
ftr-428	641	84	possess	possess	VERB
ftr-428	641	85	or	or	CCONJ
ftr-428	641	86	enjoy	enjoy	VERB
ftr-428	641	87	the	the	DET
ftr-428	641	88	property	property	NOUN
ftr-428	641	89	or	or	CCONJ
ftr-428	641	90	the	the	DET
ftr-428	641	91	income	income	NOUN
ftr-428	641	92	therefrom	therefrom	NOUN
ftr-428	641	93	....	....	PUNCT
ftr-428	642	1	section	section	NOUN
ftr-428	642	2	2036	2036	NUM
ftr-428	642	3	"	"	PUNCT
ftr-428	642	4	corresponds	correspond	VERB
ftr-428	642	5	to	to	ADP
ftr-428	642	6	section	section	NOUN
ftr-428	642	7	81	81	NUM
ftr-428	642	8	l(c)(1)(b	l(c)(1)(b	PROPN
ftr-428	642	9	)	)	PUNCT
ftr-428	642	10	ofthe	ofthe	PROPN
ftr-428	642	11	1939	1939	NUM
ftr-428	642	12	code	code	NOUN
ftr-428	642	13	,	,	PUNCT
ftr-428	642	14	as	as	SCONJ
ftr-428	642	15	amended	amend	VERB
ftr-428	642	16	.	.	PUNCT
ftr-428	643	1	no	no	DET
ftr-428	643	2	substantive	substantive	ADJ
ftr-428	643	3	change	change	NOUN
ftr-428	643	4	has	have	AUX
ftr-428	643	5	been	be	AUX
ftr-428	643	6	made	make	VERB
ftr-428	643	7	.	.	PUNCT
ftr-428	643	8	"	"	PUNCT
ftr-428	644	1	1954	1954	NUM
ftr-428	644	2	s.	s.	PROPN
ftr-428	644	3	rep	rep	PROPN
ftr-428	644	4	.	.	PROPN
ftr-428	644	5	,	,	PUNCT
ftr-428	644	6	supra	supra	PROPN
ftr-428	644	7	note	note	PROPN
ftr-428	644	8	18	18	NUM
ftr-428	644	9	,	,	PUNCT
ftr-428	644	10	at	at	ADP
ftr-428	644	11	469	469	NUM
ftr-428	644	12	.	.	NOUN
ftr-428	644	13	115	115	NUM
ftr-428	644	14	.	.	PUNCT
ftr-428	644	15	335	335	NUM
ftr-428	645	1	u.s	u.s	PROPN
ftr-428	645	2	.	.	PROPN
ftr-428	645	3	632	632	NUM
ftr-428	645	4	(	(	PUNCT
ftr-428	645	5	1949	1949	NUM
ftr-428	645	6	)	)	PUNCT
ftr-428	645	7	.	.	PUNCT
ftr-428	646	1	116	116	NUM
ftr-428	646	2	.	.	PUNCT
ftr-428	647	1	i	i	PRON
ftr-428	647	2	d.	d.	PROPN
ftr-428	647	3	at	at	ADP
ftr-428	647	4	636	636	NUM
ftr-428	647	5	.	.	PUNCT
ftr-428	648	1	117	117	NUM
ftr-428	648	2	.	.	PUNCT
ftr-428	649	1	i	i	PRON
ftr-428	649	2	d.	d.	PROPN
ftr-428	649	3	at	at	ADP
ftr-428	649	4	645	645	NUM
ftr-428	649	5	,	,	PUNCT
ftr-428	649	6	650	650	NUM
ftr-428	649	7	.	.	PUNCT
ftr-428	649	8	118	118	NUM
ftr-428	649	9	.	.	NOUN
ftr-428	650	1	159	159	NUM
ftr-428	650	2	f.	f.	PROPN
ftr-428	650	3	2d	2d	PROPN
ftr-428	650	4	546	546	NUM
ftr-428	650	5	(	(	PUNCT
ftr-428	650	6	7th	7th	ADJ
ftr-428	650	7	cir	cir	NOUN
ftr-428	650	8	.	.	PUNCT
ftr-428	650	9	1947	1947	NUM
ftr-428	650	10	)	)	PUNCT
ftr-428	650	11	.	.	PUNCT
ftr-428	651	1	2001u	2001u	NOUN
ftr-428	651	2	florida	florida	PROPN
ftr-428	651	3	tax	tax	NOUN
ftr-428	651	4	review	review	NOUN
ftr-428	651	5	rightful	rightful	ADJ
ftr-428	651	6	meaning	meaning	NOUN
ftr-428	651	7	and	and	CCONJ
ftr-428	651	8	we	we	PRON
ftr-428	651	9	can	can	AUX
ftr-428	651	10	not	not	PART
ftr-428	651	11	make	make	VERB
ftr-428	651	12	them	they	PRON
ftr-428	651	13	depend	depend	VERB
ftr-428	651	14	on	on	ADP
ftr-428	651	15	the	the	DET
ftr-428	651	16	size	size	NOUN
ftr-428	651	17	or	or	CCONJ
ftr-428	651	18	nature	nature	NOUN
ftr-428	651	19	of	of	ADP
ftr-428	651	20	the	the	DET
ftr-428	651	21	settlor	settlor	NOUN
ftr-428	651	22	's	's	PART
ftr-428	651	23	reservation	reservation	NOUN
ftr-428	651	24	appearing	appear	VERB
ftr-428	651	25	in	in	ADP
ftr-428	651	26	his	his	PRON
ftr-428	651	27	transfer	transfer	NOUN
ftr-428	651	28	.	.	PUNCT
ftr-428	651	29	"	"	PUNCT
ftr-428	652	1	'	'	PUNCT
ftr-428	652	2	119	119	NUM
ftr-428	652	3	likewise	likewise	ADV
ftr-428	652	4	,	,	PUNCT
ftr-428	652	5	with	with	ADP
ftr-428	652	6	respect	respect	NOUN
ftr-428	652	7	to	to	ADP
ftr-428	652	8	retained	retain	VERB
ftr-428	652	9	contingent	contingent	ADJ
ftr-428	652	10	powers	power	NOUN
ftr-428	652	11	,	,	PUNCT
ftr-428	652	12	in	in	ADP
ftr-428	652	13	estate	estate	NOUN
ftr-428	652	14	of	of	ADP
ftr-428	652	15	farrel	farrel	PROPN
ftr-428	652	16	v.	v.	PROPN
ftr-428	652	17	united	united	PROPN
ftr-428	652	18	states	states	PROPN
ftr-428	652	19	,	,	PUNCT
ftr-428	652	20	20	20	NUM
ftr-428	652	21	the	the	DET
ftr-428	652	22	taxpayer	taxpayer	NOUN
ftr-428	652	23	had	have	AUX
ftr-428	652	24	argued	argue	VERB
ftr-428	652	25	that	that	SCONJ
ftr-428	652	26	the	the	DET
ftr-428	652	27	language	language	NOUN
ftr-428	652	28	in	in	ADP
ftr-428	652	29	the	the	DET
ftr-428	652	30	regulations	regulation	NOUN
ftr-428	652	31	should	should	AUX
ftr-428	652	32	only	only	ADV
ftr-428	652	33	apply	apply	VERB
ftr-428	652	34	"	"	PUNCT
ftr-428	652	35	where	where	SCONJ
ftr-428	652	36	the	the	DET
ftr-428	652	37	contingency	contingency	NOUN
ftr-428	652	38	relates	relate	VERB
ftr-428	652	39	to	to	ADP
ftr-428	652	40	the	the	DET
ftr-428	652	41	'	'	PUNCT
ftr-428	652	42	exercise	exercise	NOUN
ftr-428	652	43	'	'	PUNCT
ftr-428	652	44	of	of	ADP
ftr-428	652	45	an	an	DET
ftr-428	652	46	already	already	ADV
ftr-428	652	47	existing	exist	VERB
ftr-428	652	48	power	power	NOUN
ftr-428	652	49	,	,	PUNCT
ftr-428	652	50	and	and	CCONJ
ftr-428	652	51	conversely	conversely	ADV
ftr-428	652	52	,	,	PUNCT
ftr-428	652	53	to	to	PART
ftr-428	652	54	be	be	AUX
ftr-428	652	55	inapplicable	inapplicable	ADJ
ftr-428	652	56	where	where	SCONJ
ftr-428	652	57	the	the	DET
ftr-428	652	58	power	power	NOUN
ftr-428	652	59	only	only	ADV
ftr-428	652	60	springs	spring	NOUN
ftr-428	652	61	into	into	ADP
ftr-428	652	62	existence	existence	NOUN
ftr-428	652	63	when	when	SCONJ
ftr-428	652	64	a	a	DET
ftr-428	652	65	trustee	trustee	NOUN
ftr-428	652	66	vacancy	vacancy	NOUN
ftr-428	652	67	occurs	occur	VERB
ftr-428	652	68	.	.	PUNCT
ftr-428	653	1	"'21	"'21	NOUN
ftr-428	653	2	the	the	DET
ftr-428	653	3	court	court	NOUN
ftr-428	653	4	refused	refuse	VERB
ftr-428	653	5	,	,	PUNCT
ftr-428	653	6	however	however	ADV
ftr-428	653	7	,	,	PUNCT
ftr-428	653	8	to	to	PART
ftr-428	653	9	give	give	VERB
ftr-428	653	10	a	a	DET
ftr-428	653	11	narrow	narrow	ADJ
ftr-428	653	12	reading	reading	NOUN
ftr-428	653	13	to	to	ADP
ftr-428	653	14	the	the	DET
ftr-428	653	15	regulation	regulation	NOUN
ftr-428	653	16	and	and	CCONJ
ftr-428	653	17	found	find	VERB
ftr-428	653	18	that	that	SCONJ
ftr-428	653	19	decedent	decedent	NOUN
ftr-428	653	20	's	's	PART
ftr-428	653	21	legally	legally	ADV
ftr-428	653	22	enforceable	enforceable	ADJ
ftr-428	653	23	right	right	NOUN
ftr-428	653	24	to	to	PART
ftr-428	653	25	make	make	VERB
ftr-428	653	26	herself	herself	PRON
ftr-428	653	27	trustee	trustee	VERB
ftr-428	653	28	if	if	SCONJ
ftr-428	653	29	a	a	DET
ftr-428	653	30	vacancy	vacancy	NOUN
ftr-428	653	31	occurred	occur	VERB
ftr-428	653	32	was	be	AUX
ftr-428	653	33	a	a	DET
ftr-428	653	34	"	"	PUNCT
ftr-428	653	35	significant	significant	ADJ
ftr-428	653	36	,	,	PUNCT
ftr-428	653	37	though	though	SCONJ
ftr-428	653	38	contingent	contingent	NOUN
ftr-428	653	39	,	,	PUNCT
ftr-428	653	40	power	power	NOUN
ftr-428	653	41	to	to	PART
ftr-428	653	42	choose	choose	VERB
ftr-428	653	43	those	those	PRON
ftr-428	653	44	who	who	PRON
ftr-428	653	45	shall	shall	AUX
ftr-428	653	46	have	have	VERB
ftr-428	653	47	possession	possession	NOUN
ftr-428	653	48	or	or	CCONJ
ftr-428	653	49	enjoyment	enjoyment	NOUN
ftr-428	653	50	.	.	PUNCT
ftr-428	654	1	'	'	PUNCT
ftr-428	654	2	,	,	PUNCT
ftr-428	654	3	22	22	NUM
ftr-428	654	4	the	the	DET
ftr-428	654	5	court	court	NOUN
ftr-428	654	6	emphasized	emphasize	VERB
ftr-428	654	7	that	that	SCONJ
ftr-428	654	8	this	this	DET
ftr-428	654	9	right	right	NOUN
ftr-428	654	10	was	be	AUX
ftr-428	654	11	"	"	PUNCT
ftr-428	654	12	foreseeable	foreseeable	ADJ
ftr-428	654	13	when	when	SCONJ
ftr-428	654	14	the	the	DET
ftr-428	654	15	trust	trust	NOUN
ftr-428	654	16	was	be	AUX
ftr-428	654	17	created	create	VERB
ftr-428	654	18	-	-	PUNCT
ftr-428	654	19	that	that	SCONJ
ftr-428	654	20	it	it	PRON
ftr-428	654	21	was	be	AUX
ftr-428	654	22	a	a	DET
ftr-428	654	23	real	real	ADJ
ftr-428	654	24	right	right	NOUN
ftr-428	654	25	,	,	PUNCT
ftr-428	654	26	neither	neither	CCONJ
ftr-428	654	27	insignificant	insignificant	ADJ
ftr-428	654	28	nor	nor	CCONJ
ftr-428	654	29	illusory	illusory	ADJ
ftr-428	654	30	...	...	PUNCT
ftr-428	654	31	,,123	,,123	PUNCT
ftr-428	654	32	the	the	DET
ftr-428	654	33	right	right	NOUN
ftr-428	654	34	was	be	AUX
ftr-428	654	35	exercised	exercise	VERB
ftr-428	654	36	twice	twice	ADV
ftr-428	654	37	over	over	ADP
ftr-428	654	38	"	"	PUNCT
ftr-428	654	39	eight	eight	NUM
ftr-428	654	40	years	year	NOUN
ftr-428	654	41	and	and	CCONJ
ftr-428	654	42	,	,	PUNCT
ftr-428	654	43	if	if	SCONJ
ftr-428	654	44	she	she	PRON
ftr-428	654	45	had	have	AUX
ftr-428	654	46	lived	live	VERB
ftr-428	654	47	,	,	PUNCT
ftr-428	654	48	may	may	AUX
ftr-428	654	49	well	well	ADV
ftr-428	654	50	have	have	AUX
ftr-428	654	51	had	have	VERB
ftr-428	654	52	more	more	ADJ
ftr-428	654	53	.	.	PUNCT
ftr-428	655	1	"	"	PUNCT
ftr-428	655	2	'	'	PUNCT
ftr-428	655	3	24	24	NUM
ftr-428	655	4	thus	thus	ADV
ftr-428	655	5	,	,	PUNCT
ftr-428	655	6	the	the	DET
ftr-428	655	7	likelihood	likelihood	NOUN
ftr-428	655	8	of	of	ADP
ftr-428	655	9	its	its	AUX
ftr-428	655	10	being	be	AUX
ftr-428	655	11	used	use	VERB
ftr-428	655	12	was	be	AUX
ftr-428	655	13	borne	bear	VERB
ftr-428	655	14	out	out	ADP
ftr-428	655	15	and	and	CCONJ
ftr-428	655	16	the	the	DET
ftr-428	655	17	probability	probability	NOUN
ftr-428	655	18	of	of	ADP
ftr-428	655	19	its	its	PRON
ftr-428	655	20	future	future	ADJ
ftr-428	655	21	use	use	NOUN
ftr-428	655	22	,	,	PUNCT
ftr-428	655	23	if	if	SCONJ
ftr-428	655	24	calculated	calculate	VERB
ftr-428	655	25	at	at	ADP
ftr-428	655	26	her	her	PRON
ftr-428	655	27	death	death	NOUN
ftr-428	655	28	but	but	CCONJ
ftr-428	655	29	without	without	ADP
ftr-428	655	30	regard	regard	NOUN
ftr-428	655	31	to	to	ADP
ftr-428	655	32	that	that	DET
ftr-428	655	33	fact	fact	NOUN
ftr-428	655	34	,	,	PUNCT
ftr-428	655	35	was	be	AUX
ftr-428	655	36	great	great	ADJ
ftr-428	655	37	.	.	PUNCT
ftr-428	656	1	125	125	NUM
ftr-428	656	2	the	the	DET
ftr-428	656	3	regulations	regulation	NOUN
ftr-428	656	4	under	under	ADP
ftr-428	656	5	section	section	NOUN
ftr-428	656	6	2036	2036	NUM
ftr-428	656	7	allow	allow	VERB
ftr-428	656	8	the	the	DET
ftr-428	656	9	estate	estate	NOUN
ftr-428	656	10	to	to	PART
ftr-428	656	11	subtract	subtract	VERB
ftr-428	656	12	the	the	DET
ftr-428	656	13	value	value	NOUN
ftr-428	656	14	of	of	ADP
ftr-428	656	15	the	the	DET
ftr-428	656	16	remaining	remain	VERB
ftr-428	656	17	outstanding	outstanding	ADJ
ftr-428	656	18	life	life	NOUN
ftr-428	656	19	estate	estate	NOUN
ftr-428	656	20	currently	currently	ADV
ftr-428	656	21	being	be	AUX
ftr-428	656	22	enjoyed	enjoy	VERB
ftr-428	656	23	by	by	ADP
ftr-428	656	24	another	another	PRON
ftr-428	656	25	at	at	ADP
ftr-428	656	26	decedent	decedent	NOUN
ftr-428	656	27	's	's	PART
ftr-428	656	28	estate	estate	NOUN
ftr-428	656	29	because	because	SCONJ
ftr-428	656	30	the	the	DET
ftr-428	656	31	interest	interest	NOUN
ftr-428	656	32	is	be	AUX
ftr-428	656	33	not	not	PART
ftr-428	656	34	dependent	dependent	ADJ
ftr-428	656	35	upon	upon	SCONJ
ftr-428	656	36	surviving	survive	VERB
ftr-428	656	37	the	the	DET
ftr-428	656	38	decedent	decedent	NOUN
ftr-428	656	39	and	and	CCONJ
ftr-428	656	40	,	,	PUNCT
ftr-428	656	41	hence	hence	ADV
ftr-428	656	42	,	,	PUNCT
ftr-428	656	43	is	be	AUX
ftr-428	656	44	not	not	PART
ftr-428	656	45	testamentary	testamentary	ADJ
ftr-428	656	46	.	.	PUNCT
ftr-428	657	1	26	26	NUM
ftr-428	658	1	some	some	DET
ftr-428	658	2	commentators	commentator	NOUN
ftr-428	658	3	have	have	AUX
ftr-428	658	4	argued	argue	VERB
ftr-428	658	5	that	that	SCONJ
ftr-428	658	6	all	all	DET
ftr-428	658	7	interests	interest	NOUN
ftr-428	658	8	,	,	PUNCT
ftr-428	658	9	whether	whether	SCONJ
ftr-428	658	10	currently	currently	ADV
ftr-428	658	11	enjoyed	enjoy	VERB
ftr-428	658	12	or	or	CCONJ
ftr-428	658	13	not	not	PART
ftr-428	658	14	,	,	PUNCT
ftr-428	658	15	that	that	PRON
ftr-428	658	16	are	be	AUX
ftr-428	658	17	not	not	PART
ftr-428	658	18	dependent	dependent	ADJ
ftr-428	658	19	upon	upon	SCONJ
ftr-428	658	20	surviving	survive	VERB
ftr-428	658	21	the	the	DET
ftr-428	658	22	decedent	decedent	NOUN
ftr-428	658	23	should	should	AUX
ftr-428	658	24	reduce	reduce	VERB
ftr-428	658	25	the	the	DET
ftr-428	658	26	value	value	NOUN
ftr-428	658	27	of	of	ADP
ftr-428	658	28	the	the	DET
ftr-428	658	29	property	property	NOUN
ftr-428	658	30	included	include	VERB
ftr-428	658	31	under	under	ADP
ftr-428	658	32	section	section	NOUN
ftr-428	658	33	203	203	NUM
ftr-428	658	34	6.127	6.127	NUM
ftr-428	658	35	yet	yet	ADV
ftr-428	658	36	,	,	PUNCT
ftr-428	658	37	to	to	ADP
ftr-428	658	38	the	the	DET
ftr-428	658	39	extent	extent	NOUN
ftr-428	658	40	that	that	SCONJ
ftr-428	658	41	the	the	DET
ftr-428	658	42	decedent	decedent	NOUN
ftr-428	658	43	has	have	AUX
ftr-428	658	44	assured	assure	VERB
ftr-428	658	45	himself	himself	PRON
ftr-428	658	46	that	that	PRON
ftr-428	658	47	should	should	AUX
ftr-428	658	48	he	he	PRON
ftr-428	658	49	outlive	outlive	VERB
ftr-428	658	50	the	the	DET
ftr-428	658	51	life	life	NOUN
ftr-428	658	52	tenant(s	tenant(s	NOUN
ftr-428	658	53	)	)	PUNCT
ftr-428	658	54	,	,	PUNCT
ftr-428	658	55	he	he	PRON
ftr-428	658	56	will	will	AUX
ftr-428	658	57	continue	continue	VERB
ftr-428	658	58	to	to	PART
ftr-428	658	59	enjoy	enjoy	VERB
ftr-428	658	60	the	the	DET
ftr-428	658	61	property	property	NOUN
ftr-428	658	62	or	or	CCONJ
ftr-428	658	63	the	the	DET
ftr-428	658	64	income	income	NOUN
ftr-428	658	65	from	from	ADP
ftr-428	658	66	income	income	NOUN
ftr-428	658	67	-	-	PUNCT
ftr-428	658	68	producing	produce	VERB
ftr-428	658	69	property	property	NOUN
ftr-428	658	70	for	for	ADP
ftr-428	658	71	the	the	DET
ftr-428	658	72	rest	rest	NOUN
ftr-428	658	73	of	of	ADP
ftr-428	658	74	his	his	PRON
ftr-428	658	75	life	life	NOUN
ftr-428	658	76	,	,	PUNCT
ftr-428	658	77	he	he	PRON
ftr-428	658	78	is	be	AUX
ftr-428	658	79	intending	intend	VERB
ftr-428	658	80	to	to	PART
ftr-428	658	81	make	make	VERB
ftr-428	658	82	a	a	DET
ftr-428	658	83	testamentary	testamentary	ADJ
ftr-428	658	84	transfer	transfer	NOUN
ftr-428	658	85	of	of	ADP
ftr-428	658	86	the	the	DET
ftr-428	658	87	entire	entire	ADJ
ftr-428	658	88	property	property	NOUN
ftr-428	658	89	.	.	PUNCT
ftr-428	659	1	although	although	SCONJ
ftr-428	659	2	he	he	PRON
ftr-428	659	3	does	do	AUX
ftr-428	659	4	not	not	PART
ftr-428	659	5	actually	actually	ADV
ftr-428	659	6	transfer	transfer	VERB
ftr-428	659	7	the	the	DET
ftr-428	659	8	entire	entire	ADJ
ftr-428	659	9	property	property	NOUN
ftr-428	659	10	at	at	ADP
ftr-428	659	11	his	his	PRON
ftr-428	659	12	death	death	NOUN
ftr-428	659	13	,	,	PUNCT
ftr-428	659	14	that	that	DET
ftr-428	659	15	result	result	NOUN
ftr-428	659	16	is	be	AUX
ftr-428	659	17	merely	merely	ADV
ftr-428	659	18	fortuitous	fortuitous	ADJ
ftr-428	659	19	because	because	SCONJ
ftr-428	659	20	he	he	PRON
ftr-428	659	21	had	have	VERB
ftr-428	659	22	the	the	DET
ftr-428	659	23	bad	bad	ADJ
ftr-428	659	24	luck	luck	NOUN
ftr-428	659	25	to	to	PART
ftr-428	659	26	die	die	VERB
ftr-428	659	27	before	before	ADP
ftr-428	659	28	his	his	PRON
ftr-428	659	29	primary	primary	ADJ
ftr-428	659	30	life	life	NOUN
ftr-428	659	31	beneficiary	beneficiary	NOUN
ftr-428	659	32	.	.	PUNCT
ftr-428	660	1	from	from	ADP
ftr-428	660	2	the	the	DET
ftr-428	660	3	time	time	NOUN
ftr-428	660	4	of	of	ADP
ftr-428	660	5	its	its	PRON
ftr-428	660	6	enactment	enactment	NOUN
ftr-428	660	7	to	to	ADP
ftr-428	660	8	the	the	DET
ftr-428	660	9	present	present	ADJ
ftr-428	660	10	day	day	NOUN
ftr-428	660	11	,	,	PUNCT
ftr-428	660	12	the	the	DET
ftr-428	660	13	fear	fear	NOUN
ftr-428	660	14	of	of	ADP
ftr-428	660	15	abuse	abuse	NOUN
ftr-428	660	16	has	have	AUX
ftr-428	660	17	been	be	AUX
ftr-428	660	18	a	a	DET
ftr-428	660	19	major	major	ADJ
ftr-428	660	20	motivating	motivating	NOUN
ftr-428	660	21	factor	factor	NOUN
ftr-428	660	22	for	for	ADP
ftr-428	660	23	this	this	DET
ftr-428	660	24	code	code	NOUN
ftr-428	660	25	section	section	NOUN
ftr-428	660	26	.	.	PUNCT
ftr-428	661	1	because	because	SCONJ
ftr-428	661	2	a	a	DET
ftr-428	661	3	transfer	transfer	NOUN
ftr-428	661	4	with	with	ADP
ftr-428	661	5	even	even	ADV
ftr-428	661	6	a	a	DET
ftr-428	661	7	contingent	contingent	NOUN
ftr-428	661	8	retained	retain	VERB
ftr-428	661	9	income	income	NOUN
ftr-428	661	10	interest	interest	NOUN
ftr-428	661	11	or	or	CCONJ
ftr-428	661	12	power	power	NOUN
ftr-428	661	13	is	be	AUX
ftr-428	661	14	essentially	essentially	ADV
ftr-428	661	15	a	a	DET
ftr-428	661	16	testamentary	testamentary	ADJ
ftr-428	661	17	transfer	transfer	NOUN
ftr-428	661	18	,	,	PUNCT
ftr-428	661	19	the	the	DET
ftr-428	661	20	full	full	ADJ
ftr-428	661	21	value	value	NOUN
ftr-428	661	22	of	of	ADP
ftr-428	661	23	the	the	DET
ftr-428	661	24	property	property	NOUN
ftr-428	661	25	that	that	PRON
ftr-428	661	26	is	be	AUX
ftr-428	661	27	really	really	ADV
ftr-428	661	28	being	be	AUX
ftr-428	661	29	transferred	transfer	VERB
ftr-428	661	30	at	at	ADP
ftr-428	661	31	the	the	DET
ftr-428	661	32	decedent	decedent	NOUN
ftr-428	661	33	's	's	PART
ftr-428	661	34	death	death	NOUN
ftr-428	661	35	should	should	AUX
ftr-428	661	36	be	be	AUX
ftr-428	661	37	included	include	VERB
ftr-428	661	38	in	in	ADP
ftr-428	661	39	his	his	PRON
ftr-428	661	40	gross	gross	ADJ
ftr-428	661	41	estate	estate	NOUN
ftr-428	661	42	.	.	PUNCT
ftr-428	662	1	119	119	NUM
ftr-428	662	2	.	.	PUNCT
ftr-428	663	1	i	i	PRON
ftr-428	663	2	d.	d.	PROPN
ftr-428	663	3	at	at	ADP
ftr-428	663	4	549	549	NUM
ftr-428	663	5	.	.	PUNCT
ftr-428	663	6	120	120	NUM
ftr-428	663	7	.	.	X
ftr-428	663	8	553	553	NUM
ftr-428	663	9	f.2d	f.2d	NUM
ftr-428	663	10	637	637	NUM
ftr-428	663	11	(	(	PUNCT
ftr-428	663	12	ci	ci	NOUN
ftr-428	663	13	.	.	PROPN
ftr-428	664	1	ct	ct	PROPN
ftr-428	664	2	.	.	PROPN
ftr-428	664	3	1977	1977	NUM
ftr-428	664	4	)	)	PUNCT
ftr-428	664	5	.	.	PUNCT
ftr-428	665	1	121	121	NUM
ftr-428	665	2	.	.	PUNCT
ftr-428	666	1	i	i	PRON
ftr-428	666	2	d.	d.	PROPN
ftr-428	666	3	at	at	ADP
ftr-428	666	4	641	641	NUM
ftr-428	666	5	.	.	PUNCT
ftr-428	666	6	122	122	NUM
ftr-428	666	7	.	.	PUNCT
ftr-428	667	1	i	i	PRON
ftr-428	667	2	d.	d.	PROPN
ftr-428	667	3	at	at	ADP
ftr-428	667	4	642	642	NUM
ftr-428	667	5	.	.	PUNCT
ftr-428	668	1	123	123	NUM
ftr-428	668	2	.	.	PUNCT
ftr-428	669	1	213	213	NUM
ftr-428	669	2	ct	ct	NOUN
ftr-428	669	3	.	.	PUNCT
ftr-428	670	1	ci	ci	PROPN
ftr-428	670	2	.	.	PUNCT
ftr-428	671	1	at	at	ADP
ftr-428	671	2	631	631	NUM
ftr-428	671	3	;	;	PUNCT
ftr-428	671	4	553	553	NUM
ftr-428	671	5	f.2d	f.2d	NOUN
ftr-428	671	6	at	at	ADP
ftr-428	671	7	642	642	NUM
ftr-428	671	8	-	-	SYM
ftr-428	671	9	643	643	NUM
ftr-428	671	10	.	.	PUNCT
ftr-428	672	1	i	i	PRON
ftr-428	672	2	d.	d.	PROPN
ftr-428	672	3	at	at	ADP
ftr-428	672	4	642	642	NUM
ftr-428	672	5	-	-	SYM
ftr-428	672	6	43	43	NUM
ftr-428	672	7	.	.	PUNCT
ftr-428	672	8	124	124	NUM
ftr-428	672	9	.	.	PUNCT
ftr-428	673	1	i	i	PRON
ftr-428	673	2	d.	d.	PROPN
ftr-428	673	3	at	at	ADP
ftr-428	673	4	643	643	NUM
ftr-428	673	5	.	.	NUM
ftr-428	673	6	125	125	NUM
ftr-428	673	7	.	.	PUNCT
ftr-428	674	1	estate	estate	NOUN
ftr-428	674	2	of	of	ADP
ftr-428	674	3	farell	farell	PROPN
ftr-428	674	4	,	,	PUNCT
ftr-428	674	5	553	553	NUM
ftr-428	674	6	f.2d	f.2d	NOUN
ftr-428	674	7	at	at	ADP
ftr-428	674	8	643	643	NUM
ftr-428	674	9	.	.	PUNCT
ftr-428	674	10	126	126	NUM
ftr-428	674	11	.	.	PUNCT
ftr-428	675	1	see	see	VERB
ftr-428	675	2	supra	supra	PROPN
ftr-428	675	3	note	note	PROPN
ftr-428	675	4	86	86	NUM
ftr-428	675	5	and	and	CCONJ
ftr-428	675	6	accompanying	accompany	VERB
ftr-428	675	7	text	text	NOUN
ftr-428	675	8	.	.	PUNCT
ftr-428	676	1	127	127	NUM
ftr-428	676	2	.	.	PUNCT
ftr-428	677	1	i	i	PRON
ftr-428	677	2	d.	d.	PROPN
ftr-428	678	1	[	[	X
ftr-428	678	2	vol	vol	VERB
ftr-428	678	3	5:2	5:2	NUM
ftr-428	678	4	contingencies	contingency	NOUN
ftr-428	678	5	and	and	CCONJ
ftr-428	678	6	the	the	DET
ftr-428	678	7	estate	estate	NOUN
ftr-428	678	8	tax	tax	NOUN
ftr-428	678	9	moreover	moreover	ADV
ftr-428	678	10	,	,	PUNCT
ftr-428	678	11	while	while	SCONJ
ftr-428	678	12	this	this	DET
ftr-428	678	13	section	section	NOUN
ftr-428	678	14	may	may	AUX
ftr-428	678	15	apparently	apparently	ADV
ftr-428	678	16	dictate	dictate	VERB
ftr-428	678	17	a	a	DET
ftr-428	678	18	harsh	harsh	ADJ
ftr-428	678	19	result	result	NOUN
ftr-428	678	20	,	,	PUNCT
ftr-428	678	21	the	the	DET
ftr-428	678	22	contingency	contingency	NOUN
ftr-428	678	23	is	be	AUX
ftr-428	678	24	donor	donor	NOUN
ftr-428	678	25	-	-	PUNCT
ftr-428	678	26	created	create	VERB
ftr-428	678	27	so	so	SCONJ
ftr-428	678	28	that	that	SCONJ
ftr-428	678	29	its	its	PRON
ftr-428	678	30	remoteness	remoteness	NOUN
ftr-428	678	31	orunlikelihoodis	orunlikelihoodi	NOUN
ftr-428	678	32	controlled	control	VERB
ftr-428	678	33	entirely	entirely	ADV
ftr-428	678	34	by	by	ADP
ftr-428	678	35	the	the	DET
ftr-428	678	36	decedent	decedent	NOUN
ftr-428	678	37	.	.	PUNCT
ftr-428	679	1	by	by	ADP
ftr-428	679	2	not	not	PART
ftr-428	679	3	retaining	retain	VERB
ftr-428	679	4	any	any	DET
ftr-428	679	5	kind	kind	NOUN
ftr-428	679	6	of	of	ADP
ftr-428	679	7	life	life	NOUN
ftr-428	679	8	interest	interest	NOUN
ftr-428	679	9	in	in	ADP
ftr-428	679	10	the	the	DET
ftr-428	679	11	transferred	transfer	VERB
ftr-428	679	12	property	property	NOUN
ftr-428	679	13	,	,	PUNCT
ftr-428	679	14	the	the	DET
ftr-428	679	15	transfer	transfer	NOUN
ftr-428	679	16	would	would	AUX
ftr-428	679	17	have	have	AUX
ftr-428	679	18	been	be	AUX
ftr-428	679	19	truly	truly	ADV
ftr-428	679	20	an	an	DET
ftr-428	679	21	inter	inter	ADJ
ftr-428	679	22	vivos	vivos	ADJ
ftr-428	679	23	one	one	NUM
ftr-428	679	24	,	,	PUNCT
ftr-428	679	25	not	not	PART
ftr-428	679	26	subject	subject	ADJ
ftr-428	679	27	to	to	ADP
ftr-428	679	28	estate	estate	NOUN
ftr-428	679	29	tax	tax	NOUN
ftr-428	679	30	.	.	PUNCT
ftr-428	680	1	d.	d.	PROPN
ftr-428	680	2	section	section	PROPN
ftr-428	680	3	2037	2037	NUM
ftr-428	680	4	:	:	PUNCT
ftr-428	680	5	an	an	DET
ftr-428	680	6	express	express	ADJ
ftr-428	680	7	de	de	X
ftr-428	680	8	minimis	minimis	NOUN
ftr-428	680	9	rule	rule	NOUN
ftr-428	680	10	1	1	NUM
ftr-428	680	11	.	.	PUNCT
ftr-428	680	12	background	background	NOUN
ftr-428	680	13	of	of	ADP
ftr-428	680	14	section	section	NOUN
ftr-428	680	15	2037.-section	2037.-section	NUM
ftr-428	680	16	2037	2037	NUM
ftr-428	680	17	includes	include	VERB
ftr-428	680	18	the	the	DET
ftr-428	680	19	value	value	NOUN
ftr-428	680	20	of	of	ADP
ftr-428	680	21	property	property	NOUN
ftr-428	680	22	in	in	ADP
ftr-428	680	23	decedent	decedent	NOUN
ftr-428	680	24	's	's	PART
ftr-428	680	25	estate128	estate128	PROPN
ftr-428	680	26	where	where	SCONJ
ftr-428	680	27	decedent	decedent	NOUN
ftr-428	680	28	had	have	AUX
ftr-428	680	29	made	make	VERB
ftr-428	680	30	an	an	DET
ftr-428	680	31	inter	inter	ADJ
ftr-428	680	32	vivos	vivos	ADJ
ftr-428	680	33	transfer	transfer	NOUN
ftr-428	680	34	129	129	NUM
ftr-428	680	35	in	in	ADP
ftr-428	680	36	which	which	PRON
ftr-428	680	37	he	he	PRON
ftr-428	680	38	has	have	AUX
ftr-428	680	39	retained	retain	VERB
ftr-428	680	40	a	a	DET
ftr-428	680	41	statutorily	statutorily	ADV
ftr-428	680	42	defined	define	VERB
ftr-428	680	43	"	"	PUNCT
ftr-428	680	44	not	not	PART
ftr-428	680	45	insignificant	insignificant	ADJ
ftr-428	680	46	"	"	PUNCT
ftr-428	680	47	reversionary	reversionary	ADJ
ftr-428	680	48	interest13	interest13	NOUN
ftr-428	680	49	°	°	PROPN
ftr-428	681	1	and	and	CCONJ
ftr-428	681	2	wherein	wherein	SCONJ
ftr-428	681	3	the	the	DET
ftr-428	681	4	beneficiary	beneficiary	NOUN
ftr-428	681	5	can	can	AUX
ftr-428	681	6	not	not	PART
ftr-428	681	7	enjoy	enjoy	VERB
ftr-428	681	8	the	the	DET
ftr-428	681	9	property	property	NOUN
ftr-428	681	10	except	except	SCONJ
ftr-428	681	11	by	by	ADP
ftr-428	681	12	surviving	survive	VERB
ftr-428	681	13	the	the	DET
ftr-428	681	14	decedent	decedent	NOUN
ftr-428	681	15	.	.	PUNCT
ftr-428	682	1	31	31	NUM
ftr-428	682	2	128	128	NUM
ftr-428	682	3	.	.	PUNCT
ftr-428	683	1	only	only	ADV
ftr-428	683	2	the	the	DET
ftr-428	683	3	interest(s	interest(s	PROPN
ftr-428	683	4	)	)	PUNCT
ftr-428	683	5	dependent	dependent	ADJ
ftr-428	683	6	upon	upon	SCONJ
ftr-428	683	7	surviving	survive	VERB
ftr-428	683	8	the	the	DET
ftr-428	683	9	decedent	decedent	NOUN
ftr-428	683	10	are	be	AUX
ftr-428	683	11	includable	includable	ADJ
ftr-428	683	12	in	in	ADP
ftr-428	683	13	decedent	decedent	NOUN
ftr-428	683	14	's	's	PART
ftr-428	683	15	estate	estate	NOUN
ftr-428	683	16	.	.	PUNCT
ftr-428	684	1	see	see	VERB
ftr-428	684	2	reg	reg	NOUN
ftr-428	684	3	.	.	PUNCT
ftr-428	685	1	§	§	PROPN
ftr-428	685	2	§	§	PROPN
ftr-428	685	3	20.2037	20.2037	NUM
ftr-428	685	4	-	-	SYM
ftr-428	685	5	1(d	1(d	NUM
ftr-428	685	6	)	)	PUNCT
ftr-428	685	7	&	&	CCONJ
ftr-428	685	8	(	(	PUNCT
ftr-428	685	9	e	e	NOUN
ftr-428	685	10	)	)	PUNCT
ftr-428	685	11	,	,	PUNCT
ftr-428	685	12	ex	ex	X
ftr-428	685	13	.	.	PUNCT
ftr-428	685	14	(	(	PUNCT
ftr-428	685	15	3	3	NUM
ftr-428	685	16	)	)	PUNCT
ftr-428	685	17	.	.	PUNCT
ftr-428	686	1	estate	estate	NOUN
ftr-428	686	2	oftarverv	oftarverv	PROPN
ftr-428	686	3	.	.	PUNCT
ftr-428	687	1	commissioner	commissioner	NOUN
ftr-428	687	2	,	,	PUNCT
ftr-428	687	3	255	255	NUM
ftr-428	687	4	f.2d	f.2d	NUM
ftr-428	687	5	913	913	NUM
ftr-428	687	6	,	,	PUNCT
ftr-428	687	7	918	918	NUM
ftr-428	687	8	(	(	PUNCT
ftr-428	687	9	4th	4th	ADJ
ftr-428	687	10	cir	cir	NOUN
ftr-428	687	11	.	.	PROPN
ftr-428	687	12	1958	1958	NUM
ftr-428	687	13	)	)	PUNCT
ftr-428	687	14	.	.	PUNCT
ftr-428	688	1	129	129	NUM
ftr-428	688	2	.	.	PUNCT
ftr-428	689	1	a	a	DET
ftr-428	689	2	transfer	transfer	NOUN
ftr-428	689	3	forthepurposes	forthepurpose	NOUN
ftr-428	689	4	of§	of§	ADP
ftr-428	689	5	2037	2037	NUM
ftr-428	689	6	may	may	AUX
ftr-428	689	7	existwith	existwith	VERB
ftr-428	689	8	respectto	respectto	ADJ
ftr-428	689	9	a	a	DET
ftr-428	689	10	death	death	NOUN
ftr-428	689	11	benefit	benefit	NOUN
ftr-428	689	12	paid	pay	VERB
ftr-428	689	13	to	to	ADP
ftr-428	689	14	an	an	DET
ftr-428	689	15	employee	employee	NOUN
ftr-428	689	16	's	's	PART
ftr-428	689	17	spousebythe	spousebythe	ADJ
ftr-428	689	18	act	act	NOUN
ftr-428	689	19	ofdecedent	ofdecedent	NOUN
ftr-428	689	20	/	/	SYM
ftr-428	689	21	employee	employee	NOUN
ftr-428	689	22	's	's	PART
ftr-428	689	23	employment	employment	NOUN
ftr-428	689	24	contract	contract	NOUN
ftr-428	689	25	.	.	PUNCT
ftr-428	690	1	see	see	VERB
ftr-428	690	2	,	,	PUNCT
ftr-428	690	3	e.g.	e.g.	ADV
ftr-428	690	4	,	,	PUNCT
ftr-428	690	5	estate	estate	NOUN
ftr-428	690	6	offried	offrie	VERB
ftr-428	690	7	v.	v.	ADP
ftr-428	690	8	commissioner	commissioner	NOUN
ftr-428	690	9	,	,	PUNCT
ftr-428	690	10	445	445	NUM
ftr-428	690	11	f.2d	f.2d	ADP
ftr-428	690	12	979	979	NUM
ftr-428	690	13	,	,	PUNCT
ftr-428	690	14	983	983	NUM
ftr-428	690	15	-	-	SYM
ftr-428	690	16	984	984	NUM
ftr-428	690	17	(	(	PUNCT
ftr-428	690	18	2d	2d	NUM
ftr-428	690	19	cir	cir	NOUN
ftr-428	690	20	.	.	PROPN
ftr-428	690	21	1971	1971	NUM
ftr-428	690	22	)	)	PUNCT
ftr-428	691	1	;	;	PUNCT
ftr-428	691	2	rev	rev	PROPN
ftr-428	691	3	.	.	PROPN
ftr-428	692	1	rul	rul	NOUN
ftr-428	692	2	.	.	PUNCT
ftr-428	693	1	78	78	NUM
ftr-428	693	2	-	-	SYM
ftr-428	693	3	15	15	NUM
ftr-428	693	4	,	,	PUNCT
ftr-428	693	5	1978	1978	NUM
ftr-428	693	6	-	-	SYM
ftr-428	693	7	1	1	NUM
ftr-428	693	8	c.b	c.b	PROPN
ftr-428	693	9	.	.	PROPN
ftr-428	693	10	289	289	NUM
ftr-428	693	11	.	.	PUNCT
ftr-428	693	12	130	130	NUM
ftr-428	693	13	.	.	PUNCT
ftr-428	694	1	a	a	DET
ftr-428	694	2	reversionary	reversionary	ADJ
ftr-428	694	3	interest	interest	NOUN
ftr-428	694	4	is	be	AUX
ftr-428	694	5	"	"	PUNCT
ftr-428	694	6	not	not	PART
ftr-428	694	7	insignificant	insignificant	ADJ
ftr-428	694	8	"	"	PUNCT
ftr-428	694	9	where	where	SCONJ
ftr-428	694	10	its	its	PRON
ftr-428	694	11	value	value	NOUN
ftr-428	694	12	exceeds	exceed	VERB
ftr-428	694	13	5	5	NUM
ftr-428	694	14	%	%	NOUN
ftr-428	694	15	of	of	ADP
ftr-428	694	16	the	the	DET
ftr-428	694	17	value	value	NOUN
ftr-428	694	18	of	of	ADP
ftr-428	694	19	the	the	DET
ftr-428	694	20	property	property	NOUN
ftr-428	694	21	.	.	PUNCT
ftr-428	695	1	the	the	DET
ftr-428	695	2	reversionary	reversionary	ADJ
ftr-428	695	3	interest	interest	NOUN
ftr-428	695	4	is	be	AUX
ftr-428	695	5	valued	value	VERB
ftr-428	695	6	by	by	ADP
ftr-428	695	7	comparing	compare	VERB
ftr-428	695	8	the	the	DET
ftr-428	695	9	value	value	NOUN
ftr-428	695	10	of	of	ADP
ftr-428	695	11	that	that	DET
ftr-428	695	12	interest	interest	NOUN
ftr-428	695	13	with	with	ADP
ftr-428	695	14	the	the	DET
ftr-428	695	15	value	value	NOUN
ftr-428	695	16	of	of	ADP
ftr-428	695	17	the	the	DET
ftr-428	695	18	property	property	NOUN
ftr-428	695	19	itself	itself	PRON
ftr-428	695	20	;	;	PUNCT
ftr-428	695	21	undiminished	undiminishe	VERB
ftr-428	695	22	by	by	ADP
ftr-428	695	23	any	any	DET
ftr-428	695	24	interest(s	interest(s	PROPN
ftr-428	695	25	)	)	PUNCT
ftr-428	695	26	not	not	PART
ftr-428	695	27	dependent	dependent	ADJ
ftr-428	695	28	on	on	ADP
ftr-428	695	29	surviving	survive	VERB
ftr-428	695	30	the	the	DET
ftr-428	695	31	decedent	decedent	NOUN
ftr-428	695	32	.	.	PUNCT
ftr-428	696	1	see	see	VERB
ftr-428	696	2	regs	reg	NOUN
ftr-428	696	3	.	.	PUNCT
ftr-428	697	1	§	§	PROPN
ftr-428	697	2	20.2037	20.2037	NUM
ftr-428	697	3	-	-	SYM
ftr-428	697	4	1(c)(4	1(c)(4	NUM
ftr-428	697	5	)	)	PUNCT
ftr-428	697	6	.	.	PUNCT
ftr-428	698	1	131	131	NUM
ftr-428	698	2	.	.	PUNCT
ftr-428	698	3	section	section	NOUN
ftr-428	698	4	2037(a	2037(a	NUM
ftr-428	698	5	)	)	PUNCT
ftr-428	698	6	provides	provide	VERB
ftr-428	698	7	:	:	PUNCT
ftr-428	698	8	(	(	PUNCT
ftr-428	698	9	a	a	X
ftr-428	698	10	)	)	PUNCT
ftr-428	698	11	general	general	ADJ
ftr-428	698	12	rule	rule	NOUN
ftr-428	698	13	-	-	PUNCT
ftr-428	698	14	the	the	DET
ftr-428	698	15	value	value	NOUN
ftr-428	698	16	of	of	ADP
ftr-428	698	17	the	the	DET
ftr-428	698	18	gross	gross	ADJ
ftr-428	698	19	estate	estate	NOUN
ftr-428	698	20	shall	shall	AUX
ftr-428	698	21	include	include	VERB
ftr-428	698	22	the	the	DET
ftr-428	698	23	value	value	NOUN
ftr-428	698	24	of	of	ADP
ftr-428	698	25	all	all	DET
ftr-428	698	26	property	property	NOUN
ftr-428	698	27	to	to	ADP
ftr-428	698	28	the	the	DET
ftr-428	698	29	extent	extent	NOUN
ftr-428	698	30	of	of	ADP
ftr-428	698	31	any	any	DET
ftr-428	698	32	interest	interest	NOUN
ftr-428	698	33	therein	therein	ADV
ftr-428	698	34	of	of	ADP
ftr-428	698	35	which	which	PRON
ftr-428	698	36	the	the	DET
ftr-428	698	37	decedent	decedent	NOUN
ftr-428	698	38	has	have	VERB
ftr-428	698	39	at	at	ADP
ftr-428	698	40	any	any	DET
ftr-428	698	41	time	time	NOUN
ftr-428	698	42	after	after	ADP
ftr-428	698	43	september	september	PROPN
ftr-428	698	44	7	7	NUM
ftr-428	698	45	,	,	PUNCT
ftr-428	698	46	1916	1916	NUM
ftr-428	698	47	,	,	PUNCT
ftr-428	698	48	made	make	VERB
ftr-428	698	49	a	a	DET
ftr-428	698	50	transfer	transfer	NOUN
ftr-428	698	51	(	(	PUNCT
ftr-428	698	52	except	except	SCONJ
ftr-428	698	53	in	in	ADP
ftr-428	698	54	case	case	NOUN
ftr-428	698	55	of	of	ADP
ftr-428	698	56	a	a	DET
ftr-428	698	57	bona	bona	ADJ
ftr-428	698	58	fide	fide	ADJ
ftr-428	698	59	sale	sale	NOUN
ftr-428	698	60	for	for	ADP
ftr-428	698	61	an	an	DET
ftr-428	698	62	adequate	adequate	ADJ
ftr-428	698	63	and	and	CCONJ
ftr-428	698	64	full	full	ADJ
ftr-428	698	65	consideration	consideration	NOUN
ftr-428	698	66	in	in	ADP
ftr-428	698	67	money	money	NOUN
ftr-428	698	68	or	or	CCONJ
ftr-428	698	69	money	money	NOUN
ftr-428	698	70	's	's	PART
ftr-428	698	71	worth	worth	NOUN
ftr-428	698	72	)	)	PUNCT
ftr-428	698	73	,	,	PUNCT
ftr-428	698	74	by	by	ADP
ftr-428	698	75	trust	trust	NOUN
ftr-428	698	76	or	or	CCONJ
ftr-428	698	77	otherwise	otherwise	ADV
ftr-428	698	78	,	,	PUNCT
ftr-428	698	79	if(1	if(1	PROPN
ftr-428	698	80	)	)	PUNCT
ftr-428	698	81	possession	possession	NOUN
ftr-428	698	82	or	or	CCONJ
ftr-428	698	83	enjoyment	enjoyment	NOUN
ftr-428	698	84	of	of	ADP
ftr-428	698	85	the	the	DET
ftr-428	698	86	property	property	NOUN
ftr-428	698	87	can	can	AUX
ftr-428	698	88	,	,	PUNCT
ftr-428	698	89	through	through	ADP
ftr-428	698	90	ownership	ownership	NOUN
ftr-428	698	91	of	of	ADP
ftr-428	698	92	such	such	ADJ
ftr-428	698	93	interest	interest	NOUN
ftr-428	698	94	,	,	PUNCT
ftr-428	698	95	be	be	AUX
ftr-428	698	96	obtained	obtain	VERB
ftr-428	698	97	only	only	ADV
ftr-428	698	98	by	by	ADP
ftr-428	698	99	surviving	survive	VERB
ftr-428	698	100	the	the	DET
ftr-428	698	101	decedent	decedent	NOUN
ftr-428	698	102	,	,	PUNCT
ftr-428	698	103	and	and	CCONJ
ftr-428	698	104	(	(	PUNCT
ftr-428	698	105	2	2	X
ftr-428	698	106	)	)	PUNCT
ftr-428	698	107	the	the	DET
ftr-428	698	108	decedent	decedent	NOUN
ftr-428	698	109	has	have	AUX
ftr-428	698	110	retained	retain	VERB
ftr-428	698	111	a	a	DET
ftr-428	698	112	reversionary	reversionary	ADJ
ftr-428	698	113	interest	interest	NOUN
ftr-428	698	114	in	in	ADP
ftr-428	698	115	the	the	DET
ftr-428	698	116	property	property	NOUN
ftr-428	698	117	(	(	PUNCT
ftr-428	698	118	but	but	CCONJ
ftr-428	698	119	in	in	ADP
ftr-428	698	120	the	the	DET
ftr-428	698	121	case	case	NOUN
ftr-428	698	122	of	of	ADP
ftr-428	698	123	a	a	DET
ftr-428	698	124	transfer	transfer	NOUN
ftr-428	698	125	made	make	VERB
ftr-428	698	126	before	before	ADP
ftr-428	698	127	october	october	PROPN
ftr-428	698	128	8	8	NUM
ftr-428	698	129	,	,	PUNCT
ftr-428	698	130	1949	1949	NUM
ftr-428	698	131	,	,	PUNCT
ftr-428	698	132	only	only	ADV
ftr-428	698	133	if	if	SCONJ
ftr-428	698	134	such	such	ADJ
ftr-428	698	135	reversionary	reversionary	ADJ
ftr-428	698	136	interest	interest	NOUN
ftr-428	698	137	arose	arise	VERB
ftr-428	698	138	by	by	ADP
ftr-428	698	139	the	the	DET
ftr-428	698	140	express	express	ADJ
ftr-428	698	141	terms	term	NOUN
ftr-428	698	142	of	of	ADP
ftr-428	698	143	the	the	DET
ftr-428	698	144	instrument	instrument	NOUN
ftr-428	698	145	of	of	ADP
ftr-428	698	146	transfer	transfer	NOUN
ftr-428	698	147	)	)	PUNCT
ftr-428	698	148	,	,	PUNCT
ftr-428	698	149	and	and	CCONJ
ftr-428	698	150	the	the	DET
ftr-428	698	151	value	value	NOUN
ftr-428	698	152	of	of	ADP
ftr-428	698	153	such	such	ADJ
ftr-428	698	154	reversionary	reversionary	ADJ
ftr-428	698	155	interest	interest	NOUN
ftr-428	698	156	immediately	immediately	ADV
ftr-428	698	157	before	before	ADP
ftr-428	698	158	the	the	DET
ftr-428	698	159	death	death	NOUN
ftr-428	698	160	of	of	ADP
ftr-428	698	161	the	the	DET
ftr-428	698	162	decedent	decedent	NOUN
ftr-428	698	163	exceeds	exceed	VERB
ftr-428	698	164	5	5	NUM
ftr-428	698	165	percent	percent	NOUN
ftr-428	698	166	of	of	ADP
ftr-428	698	167	the	the	DET
ftr-428	698	168	value	value	NOUN
ftr-428	698	169	of	of	ADP
ftr-428	698	170	such	such	ADJ
ftr-428	698	171	property	property	NOUN
ftr-428	698	172	.	.	PUNCT
ftr-428	699	1	i	i	PRON
ftr-428	699	2	d.	d.	PROPN
ftr-428	699	3	see	see	VERB
ftr-428	699	4	also	also	ADV
ftr-428	699	5	regs	reg	VERB
ftr-428	699	6	.	.	PUNCT
ftr-428	700	1	§	§	PROPN
ftr-428	700	2	20.2037	20.2037	NUM
ftr-428	700	3	-	-	SYM
ftr-428	700	4	1(a	1(a	NUM
ftr-428	700	5	)	)	PUNCT
ftr-428	700	6	.	.	PUNCT
ftr-428	701	1	20011	20011	NUM
ftr-428	701	2	thus	thus	ADV
ftr-428	701	3	,	,	PUNCT
ftr-428	701	4	section	section	NOUN
ftr-428	701	5	2037	2037	NUM
ftr-428	701	6	has	have	VERB
ftr-428	701	7	a	a	DET
ftr-428	701	8	survivorship	survivorship	NOUN
ftr-428	701	9	test	test	NOUN
ftr-428	701	10	,	,	PUNCT
ftr-428	701	11	3	3	NUM
ftr-428	701	12	2	2	NUM
ftr-428	701	13	requires	require	VERB
ftr-428	701	14	a	a	DET
ftr-428	701	15	retained	retain	VERB
ftr-428	701	16	reversion	reversion	NOUN
ftr-428	701	17	,	,	PUNCT
ftr-428	701	18	33	33	NUM
ftr-428	701	19	132	132	NUM
ftr-428	701	20	.	.	PUNCT
ftr-428	702	1	the	the	DET
ftr-428	702	2	survivorship	survivorship	NOUN
ftr-428	702	3	test	test	NOUN
ftr-428	702	4	requires	require	VERB
ftr-428	702	5	that	that	SCONJ
ftr-428	702	6	obtaining	obtain	VERB
ftr-428	702	7	the	the	DET
ftr-428	702	8	enjoyment	enjoyment	NOUN
ftr-428	702	9	and	and	CCONJ
ftr-428	702	10	ownership	ownership	NOUN
ftr-428	702	11	of	of	ADP
ftr-428	702	12	the	the	DET
ftr-428	702	13	property	property	NOUN
ftr-428	702	14	could	could	AUX
ftr-428	702	15	only	only	ADV
ftr-428	702	16	have	have	AUX
ftr-428	702	17	been	be	AUX
ftr-428	702	18	achieved	achieve	VERB
ftr-428	702	19	through	through	ADP
ftr-428	702	20	surviving	survive	VERB
ftr-428	702	21	the	the	DET
ftr-428	702	22	decedent	decedent	NOUN
ftr-428	702	23	.	.	PUNCT
ftr-428	703	1	see	see	VERB
ftr-428	703	2	,	,	PUNCT
ftr-428	703	3	e.g.	e.g.	ADV
ftr-428	703	4	,	,	PUNCT
ftr-428	703	5	estate	estate	NOUN
ftr-428	703	6	of	of	ADP
ftr-428	703	7	thacher	thacher	NOUN
ftr-428	703	8	v.	v.	CCONJ
ftr-428	703	9	commissioner	commissioner	PROPN
ftr-428	703	10	,	,	PUNCT
ftr-428	703	11	20	20	NUM
ftr-428	703	12	t.c	t.c	PROPN
ftr-428	703	13	.	.	PROPN
ftr-428	703	14	474	474	NUM
ftr-428	703	15	(	(	PUNCT
ftr-428	703	16	1953)(wherein	1953)(wherein	NUM
ftr-428	703	17	decedent	decedent	NOUN
ftr-428	703	18	's	's	PART
ftr-428	703	19	wife	wife	NOUN
ftr-428	703	20	whose	whose	DET
ftr-428	703	21	interest	interest	NOUN
ftr-428	703	22	was	be	AUX
ftr-428	703	23	defeasible	defeasible	ADJ
ftr-428	703	24	on	on	ADP
ftr-428	703	25	her	her	PRON
ftr-428	703	26	divorce	divorce	NOUN
ftr-428	703	27	or	or	CCONJ
ftr-428	703	28	separation	separation	NOUN
ftr-428	703	29	only	only	ADV
ftr-428	703	30	acquired	acquire	VERB
ftr-428	703	31	her	her	PRON
ftr-428	703	32	interest	interest	NOUN
ftr-428	703	33	"	"	PUNCT
ftr-428	703	34	absolute	absolute	ADJ
ftr-428	703	35	and	and	CCONJ
ftr-428	703	36	unconditional	unconditional	ADJ
ftr-428	703	37	"	"	PUNCT
ftr-428	703	38	on	on	ADP
ftr-428	703	39	decedent	decedent	NOUN
ftr-428	703	40	's	's	PART
ftr-428	703	41	death	death	NOUN
ftr-428	703	42	)	)	PUNCT
ftr-428	703	43	.	.	PUNCT
ftr-428	704	1	if	if	SCONJ
ftr-428	704	2	there	there	PRON
ftr-428	704	3	is	be	VERB
ftr-428	704	4	another	another	DET
ftr-428	704	5	way	way	NOUN
ftr-428	704	6	by	by	ADP
ftr-428	704	7	which	which	PRON
ftr-428	704	8	the	the	DET
ftr-428	704	9	beneficiary	beneficiary	NOUN
ftr-428	704	10	could	could	AUX
ftr-428	704	11	have	have	AUX
ftr-428	704	12	acquired	acquire	VERB
ftr-428	704	13	and	and	CCONJ
ftr-428	704	14	enjoyed	enjoy	VERB
ftr-428	704	15	the	the	DET
ftr-428	704	16	property	property	NOUN
ftr-428	704	17	,	,	PUNCT
ftr-428	704	18	the	the	DET
ftr-428	704	19	survivorship	survivorship	NOUN
ftr-428	704	20	requirement	requirement	NOUN
ftr-428	704	21	will	will	AUX
ftr-428	704	22	not	not	PART
ftr-428	704	23	be	be	AUX
ftr-428	704	24	met	meet	VERB
ftr-428	704	25	and	and	CCONJ
ftr-428	704	26	the	the	DET
ftr-428	704	27	property	property	NOUN
ftr-428	704	28	will	will	AUX
ftr-428	704	29	not	not	PART
ftr-428	704	30	be	be	AUX
ftr-428	704	31	included	include	VERB
ftr-428	704	32	in	in	ADP
ftr-428	704	33	decedent	decedent	NOUN
ftr-428	704	34	's	's	PART
ftr-428	704	35	estate	estate	NOUN
ftr-428	704	36	under	under	ADP
ftr-428	704	37	this	this	DET
ftr-428	704	38	code	code	NOUN
ftr-428	704	39	section	section	NOUN
ftr-428	704	40	.	.	PUNCT
ftr-428	705	1	to	to	PART
ftr-428	705	2	qualify	qualify	VERB
ftr-428	705	3	as	as	ADP
ftr-428	705	4	an	an	DET
ftr-428	705	5	alternative	alternative	ADJ
ftr-428	705	6	means	mean	NOUN
ftr-428	705	7	of	of	ADP
ftr-428	705	8	acquiring	acquire	VERB
ftr-428	705	9	the	the	DET
ftr-428	705	10	property	property	NOUN
ftr-428	705	11	,	,	PUNCT
ftr-428	705	12	i.e.	i.e.	X
ftr-428	705	13	to	to	PART
ftr-428	705	14	be	be	AUX
ftr-428	705	15	an	an	DET
ftr-428	705	16	"	"	PUNCT
ftr-428	705	17	other	other	ADJ
ftr-428	705	18	event	event	NOUN
ftr-428	705	19	"	"	PUNCT
ftr-428	705	20	under	under	ADP
ftr-428	705	21	the	the	DET
ftr-428	705	22	regulations	regulation	NOUN
ftr-428	705	23	,	,	PUNCT
ftr-428	705	24	the	the	DET
ftr-428	705	25	means	mean	NOUN
ftr-428	705	26	must	must	AUX
ftr-428	705	27	be	be	AUX
ftr-428	705	28	real	real	ADJ
ftr-428	705	29	and	and	CCONJ
ftr-428	705	30	not	not	PART
ftr-428	705	31	illusory	illusory	ADJ
ftr-428	705	32	.	.	PUNCT
ftr-428	706	1	see	see	VERB
ftr-428	706	2	regs	reg	NOUN
ftr-428	706	3	.	.	PUNCT
ftr-428	707	1	§	§	PROPN
ftr-428	707	2	§	§	PROPN
ftr-428	707	3	20.2037	20.2037	NUM
ftr-428	707	4	-	-	SYM
ftr-428	707	5	1(b	1(b	NUM
ftr-428	707	6	)	)	PUNCT
ftr-428	707	7	,	,	PUNCT
ftr-428	707	8	20.2037	20.2037	NUM
ftr-428	707	9	-	-	SYM
ftr-428	707	10	1(e	1(e	NUM
ftr-428	707	11	)	)	PUNCT
ftr-428	707	12	,	,	PUNCT
ftr-428	707	13	ex	ex	X
ftr-428	707	14	.	.	PUNCT
ftr-428	707	15	(	(	PUNCT
ftr-428	707	16	1	1	NUM
ftr-428	707	17	)	)	PUNCT
ftr-428	707	18	,	,	PUNCT
ftr-428	707	19	(	(	PUNCT
ftr-428	707	20	5	5	NUM
ftr-428	707	21	)	)	PUNCT
ftr-428	707	22	&	&	CCONJ
ftr-428	707	23	(	(	PUNCT
ftr-428	707	24	6	6	NUM
ftr-428	707	25	)	)	PUNCT
ftr-428	707	26	.	.	PUNCT
ftr-428	708	1	see	see	VERB
ftr-428	708	2	also	also	ADV
ftr-428	708	3	commissioner	commissioner	PROPN
ftr-428	708	4	v.	v.	PROPN
ftr-428	708	5	marshall	marshall	PROPN
ftr-428	708	6	's	's	PART
ftr-428	708	7	estate	estate	NOUN
ftr-428	708	8	,	,	PUNCT
ftr-428	708	9	203	203	NUM
ftr-428	708	10	f.2d	f.2d	NUM
ftr-428	708	11	534	534	NUM
ftr-428	708	12	,	,	PUNCT
ftr-428	708	13	539	539	NUM
ftr-428	708	14	-	-	SYM
ftr-428	708	15	40	40	NUM
ftr-428	708	16	(	(	PUNCT
ftr-428	708	17	3d	3d	NUM
ftr-428	708	18	cir	cir	NOUN
ftr-428	708	19	.	.	PROPN
ftr-428	708	20	1953	1953	NUM
ftr-428	708	21	)	)	PUNCT
ftr-428	708	22	(	(	PUNCT
ftr-428	708	23	wherein	wherein	SCONJ
ftr-428	708	24	the	the	DET
ftr-428	708	25	court	court	NOUN
ftr-428	708	26	held	hold	VERB
ftr-428	708	27	that	that	SCONJ
ftr-428	708	28	the	the	DET
ftr-428	708	29	possibilities	possibility	NOUN
ftr-428	708	30	of	of	ADP
ftr-428	708	31	the	the	DET
ftr-428	708	32	beneficiaries	beneficiary	NOUN
ftr-428	708	33	'	'	PART
ftr-428	708	34	enjoying	enjoy	VERB
ftr-428	708	35	the	the	DET
ftr-428	708	36	property	property	NOUN
ftr-428	708	37	through	through	ADP
ftr-428	708	38	either	either	CCONJ
ftr-428	708	39	a	a	DET
ftr-428	708	40	change	change	NOUN
ftr-428	708	41	in	in	ADP
ftr-428	708	42	pennsylvania	pennsylvania	PROPN
ftr-428	708	43	's	's	PART
ftr-428	708	44	intestate	intestate	ADJ
ftr-428	708	45	laws	law	NOUN
ftr-428	708	46	,	,	PUNCT
ftr-428	708	47	divorce	divorce	NOUN
ftr-428	708	48	,	,	PUNCT
ftr-428	708	49	or	or	CCONJ
ftr-428	708	50	willful	willful	ADJ
ftr-428	708	51	neglect	neglect	NOUN
ftr-428	708	52	,	,	PUNCT
ftr-428	708	53	non	non	ADJ
ftr-428	708	54	-	-	NOUN
ftr-428	708	55	provision	provision	ADJ
ftr-428	708	56	,	,	PUNCT
ftr-428	708	57	or	or	CCONJ
ftr-428	708	58	desertion	desertion	NOUN
ftr-428	708	59	within	within	ADP
ftr-428	708	60	one	one	NUM
ftr-428	708	61	year	year	NOUN
ftr-428	708	62	of	of	ADP
ftr-428	708	63	her	her	PRON
ftr-428	708	64	death	death	NOUN
ftr-428	708	65	,	,	PUNCT
ftr-428	708	66	"	"	PUNCT
ftr-428	708	67	taken	take	VERB
ftr-428	708	68	together	together	ADV
ftr-428	708	69	"	"	PUNCT
ftr-428	708	70	were	be	AUX
ftr-428	708	71	not	not	PART
ftr-428	708	72	"	"	PUNCT
ftr-428	708	73	so	so	ADV
ftr-428	708	74	remote	remote	ADJ
ftr-428	708	75	as	as	SCONJ
ftr-428	708	76	to	to	PART
ftr-428	708	77	be	be	AUX
ftr-428	708	78	'	'	PUNCT
ftr-428	708	79	unreal	unreal	ADJ
ftr-428	708	80	.	.	PUNCT
ftr-428	709	1	"	"	PUNCT
ftr-428	709	2	'	'	PUNCT
ftr-428	709	3	)	)	PUNCT
ftr-428	709	4	,	,	PUNCT
ftr-428	709	5	smith	smith	PROPN
ftr-428	709	6	v.	v.	PROPN
ftr-428	709	7	united	united	PROPN
ftr-428	709	8	states	states	PROPN
ftr-428	709	9	,	,	PUNCT
ftr-428	709	10	158	158	NUM
ftr-428	709	11	f.supp	f.supp	ADJ
ftr-428	709	12	.	.	PROPN
ftr-428	709	13	344	344	NUM
ftr-428	709	14	,	,	PUNCT
ftr-428	709	15	349	349	NUM
ftr-428	709	16	(	(	PUNCT
ftr-428	709	17	d.	d.	PROPN
ftr-428	709	18	colo	colo	PROPN
ftr-428	709	19	.	.	PUNCT
ftr-428	710	1	1957	1957	NUM
ftr-428	710	2	)	)	PUNCT
ftr-428	710	3	(	(	PUNCT
ftr-428	710	4	where	where	SCONJ
ftr-428	710	5	the	the	DET
ftr-428	710	6	beneficiary	beneficiary	NOUN
ftr-428	710	7	could	could	AUX
ftr-428	710	8	have	have	AUX
ftr-428	710	9	obtained	obtain	VERB
ftr-428	710	10	enjoyment	enjoyment	NOUN
ftr-428	710	11	of	of	ADP
ftr-428	710	12	the	the	DET
ftr-428	710	13	property	property	NOUN
ftr-428	710	14	not	not	PART
ftr-428	710	15	only	only	ADV
ftr-428	710	16	by	by	ADP
ftr-428	710	17	surviving	survive	VERB
ftr-428	710	18	the	the	DET
ftr-428	710	19	decedent	decedent	NOUN
ftr-428	710	20	,	,	PUNCT
ftr-428	710	21	but	but	CCONJ
ftr-428	710	22	also	also	ADV
ftr-428	710	23	by	by	ADP
ftr-428	710	24	decedent	decedent	PROPN
ftr-428	710	25	's	's	PART
ftr-428	710	26	wife	wife	NOUN
ftr-428	710	27	's	's	PART
ftr-428	710	28	exercise	exercise	NOUN
ftr-428	710	29	of	of	ADP
ftr-428	710	30	a	a	DET
ftr-428	710	31	withdrawal	withdrawal	NOUN
ftr-428	710	32	power	power	NOUN
ftr-428	710	33	.	.	PUNCT
ftr-428	710	34	)	)	PUNCT
ftr-428	710	35	.	.	PUNCT
ftr-428	711	1	with	with	ADP
ftr-428	711	2	the	the	DET
ftr-428	711	3	technical	technical	ADJ
ftr-428	711	4	changes	change	NOUN
ftr-428	711	5	act	act	NOUN
ftr-428	711	6	of	of	ADP
ftr-428	711	7	1949	1949	NUM
ftr-428	711	8	,	,	PUNCT
ftr-428	711	9	pub	pub	NOUN
ftr-428	711	10	.	.	PUNCT
ftr-428	711	11	l.	l.	PROPN
ftr-428	712	1	no	no	INTJ
ftr-428	712	2	.	.	PROPN
ftr-428	713	1	81	81	NUM
ftr-428	713	2	-	-	SYM
ftr-428	713	3	378	378	NUM
ftr-428	713	4	,	,	PUNCT
ftr-428	713	5	§	§	PROPN
ftr-428	713	6	7,63	7,63	NUM
ftr-428	713	7	stat	stat	NOUN
ftr-428	713	8	.	.	PUNCT
ftr-428	714	1	891	891	NUM
ftr-428	714	2	(	(	PUNCT
ftr-428	714	3	1949	1949	NUM
ftr-428	714	4	)	)	PUNCT
ftr-428	714	5	,	,	PUNCT
ftr-428	714	6	the	the	DET
ftr-428	714	7	predecessor	predecessor	NOUN
ftr-428	714	8	to	to	ADP
ftr-428	714	9	§	§	PROPN
ftr-428	714	10	2037	2037	NUM
ftr-428	714	11	applied	apply	VERB
ftr-428	714	12	to	to	ADP
ftr-428	714	13	alternative	alternative	ADJ
ftr-428	714	14	contingencies	contingency	NOUN
ftr-428	714	15	.	.	PUNCT
ftr-428	715	1	see	see	VERB
ftr-428	715	2	§	§	PROPN
ftr-428	715	3	81	81	NUM
ftr-428	715	4	1(c)(3)(b	1(c)(3)(b	NUM
ftr-428	715	5	)	)	PUNCT
ftr-428	715	6	,	,	PUNCT
ftr-428	715	7	1939	1939	NUM
ftr-428	715	8	irc	irc	NOUN
ftr-428	715	9	.	.	PUNCT
ftr-428	716	1	this	this	DET
ftr-428	716	2	"	"	PUNCT
ftr-428	716	3	alternative	alternative	ADJ
ftr-428	716	4	contingencies	contingency	NOUN
ftr-428	716	5	"	"	PUNCT
ftr-428	716	6	provision	provision	NOUN
ftr-428	716	7	was	be	AUX
ftr-428	716	8	eliminated	eliminate	VERB
ftr-428	716	9	from	from	ADP
ftr-428	716	10	§	§	PROPN
ftr-428	716	11	2037	2037	NUM
ftr-428	716	12	,	,	PUNCT
ftr-428	716	13	as	as	SCONJ
ftr-428	716	14	enacted	enact	VERB
ftr-428	716	15	in	in	ADP
ftr-428	716	16	the	the	DET
ftr-428	716	17	1954	1954	NUM
ftr-428	716	18	code	code	NOUN
ftr-428	716	19	.	.	PUNCT
ftr-428	717	1	133	133	NUM
ftr-428	717	2	.	.	PUNCT
ftr-428	718	1	irc	irc	PROPN
ftr-428	718	2	§	§	PROPN
ftr-428	718	3	2037(a)(1	2037(a)(1	PROPN
ftr-428	718	4	)	)	PUNCT
ftr-428	718	5	.	.	PUNCT
ftr-428	719	1	see	see	VERB
ftr-428	719	2	regs	reg	NOUN
ftr-428	719	3	.	.	PUNCT
ftr-428	720	1	§	§	PROPN
ftr-428	720	2	20.2037	20.2037	NUM
ftr-428	720	3	-	-	SYM
ftr-428	720	4	1(c	1(c	NUM
ftr-428	720	5	)	)	PUNCT
ftr-428	720	6	,	,	PUNCT
ftr-428	720	7	-1(e	-1(e	PROPN
ftr-428	720	8	)	)	PUNCT
ftr-428	720	9	ex	ex	NOUN
ftr-428	720	10	.	.	PUNCT
ftr-428	720	11	(	(	PUNCT
ftr-428	720	12	2	2	NUM
ftr-428	720	13	)	)	PUNCT
ftr-428	720	14	.	.	PUNCT
ftr-428	721	1	while	while	SCONJ
ftr-428	721	2	§	§	PROPN
ftr-428	721	3	2037	2037	NUM
ftr-428	721	4	requires	require	VERB
ftr-428	721	5	a	a	DET
ftr-428	721	6	retained	retain	VERB
ftr-428	721	7	reversionary	reversionary	ADJ
ftr-428	721	8	interest	interest	NOUN
ftr-428	721	9	,	,	PUNCT
ftr-428	721	10	the	the	DET
ftr-428	721	11	predecessor	predecessor	NOUN
ftr-428	721	12	§	§	PROPN
ftr-428	721	13	81	81	NUM
ftr-428	721	14	l(c)(1)(c	l(c)(1)(c	PROPN
ftr-428	721	15	)	)	PUNCT
ftr-428	721	16	,	,	PUNCT
ftr-428	721	17	of	of	ADP
ftr-428	721	18	the	the	DET
ftr-428	721	19	1939	1939	NUM
ftr-428	721	20	code	code	NOUN
ftr-428	721	21	for	for	ADP
ftr-428	721	22	transfers	transfer	NOUN
ftr-428	721	23	after	after	ADP
ftr-428	721	24	october	october	PROPN
ftr-428	721	25	7	7	NUM
ftr-428	721	26	,	,	PUNCT
ftr-428	721	27	1949	1949	NUM
ftr-428	721	28	,	,	PUNCT
ftr-428	721	29	but	but	CCONJ
ftr-428	721	30	before	before	ADP
ftr-428	721	31	the	the	DET
ftr-428	721	32	new	new	ADJ
ftr-428	721	33	provision	provision	NOUN
ftr-428	721	34	enacted	enact	VERB
ftr-428	721	35	in	in	ADP
ftr-428	721	36	the	the	DET
ftr-428	721	37	1954	1954	NUM
ftr-428	721	38	code	code	NOUN
ftr-428	721	39	,	,	PUNCT
ftr-428	721	40	had	have	VERB
ftr-428	721	41	no	no	DET
ftr-428	721	42	such	such	ADJ
ftr-428	721	43	requirement	requirement	NOUN
ftr-428	721	44	.	.	PUNCT
ftr-428	722	1	during	during	ADP
ftr-428	722	2	those	those	DET
ftr-428	722	3	years	year	NOUN
ftr-428	722	4	,	,	PUNCT
ftr-428	722	5	§	§	PROPN
ftr-428	722	6	811	811	NUM
ftr-428	722	7	(	(	PUNCT
ftr-428	722	8	c	c	NOUN
ftr-428	722	9	)	)	PUNCT
ftr-428	722	10	read	read	NOUN
ftr-428	722	11	:	:	PUNCT
ftr-428	722	12	(	(	PUNCT
ftr-428	722	13	3	3	X
ftr-428	722	14	)	)	PUNCT
ftr-428	722	15	transfers	transfer	NOUN
ftr-428	722	16	taking	take	VERB
ftr-428	722	17	effect	effect	NOUN
ftr-428	722	18	at	at	ADP
ftr-428	722	19	death	death	NOUN
ftr-428	722	20	-	-	PUNCT
ftr-428	722	21	transfers	transfer	NOUN
ftr-428	722	22	after	after	ADP
ftr-428	722	23	october	october	PROPN
ftr-428	722	24	7	7	NUM
ftr-428	722	25	,	,	PUNCT
ftr-428	722	26	1949	1949	NUM
ftr-428	722	27	-	-	PUNCT
ftr-428	722	28	an	an	DET
ftr-428	722	29	interest	interest	NOUN
ftr-428	722	30	in	in	ADP
ftr-428	722	31	property	property	NOUN
ftr-428	722	32	transferred	transfer	VERB
ftr-428	722	33	by	by	ADP
ftr-428	722	34	the	the	DET
ftr-428	722	35	decedent	decedent	NOUN
ftr-428	722	36	after	after	ADP
ftr-428	722	37	october	october	PROPN
ftr-428	722	38	7	7	NUM
ftr-428	722	39	,	,	PUNCT
ftr-428	722	40	1949	1949	NUM
ftr-428	722	41	,	,	PUNCT
ftr-428	722	42	shall	shall	AUX
ftr-428	722	43	be	be	AUX
ftr-428	722	44	included	include	VERB
ftr-428	722	45	in	in	ADP
ftr-428	722	46	his	his	PRON
ftr-428	722	47	gross	gross	ADJ
ftr-428	722	48	estate	estate	NOUN
ftr-428	722	49	under	under	ADP
ftr-428	722	50	paragraph	paragraph	NOUN
ftr-428	722	51	(	(	PUNCT
ftr-428	722	52	1)(c)(whether	1)(c)(whether	NOUN
ftr-428	722	53	or	or	CCONJ
ftr-428	722	54	not	not	PART
ftr-428	722	55	the	the	DET
ftr-428	722	56	decedent	decedent	NOUN
ftr-428	722	57	retained	retain	VERB
ftr-428	722	58	any	any	DET
ftr-428	722	59	right	right	NOUN
ftr-428	722	60	or	or	CCONJ
ftr-428	722	61	interest	interest	NOUN
ftr-428	722	62	in	in	ADP
ftr-428	722	63	the	the	DET
ftr-428	722	64	property	property	NOUN
ftr-428	722	65	transferred	transfer	VERB
ftr-428	722	66	)	)	PUNCT
ftr-428	723	1	if	if	SCONJ
ftr-428	723	2	and	and	CCONJ
ftr-428	723	3	only	only	ADV
ftr-428	723	4	if(a	if(a	NOUN
ftr-428	723	5	)	)	PUNCT
ftr-428	723	6	possession	possession	NOUN
ftr-428	723	7	or	or	CCONJ
ftr-428	723	8	enjoyment	enjoyment	NOUN
ftr-428	723	9	of	of	ADP
ftr-428	723	10	the	the	DET
ftr-428	723	11	property	property	NOUN
ftr-428	723	12	can	can	AUX
ftr-428	723	13	,	,	PUNCT
ftr-428	723	14	through	through	ADP
ftr-428	723	15	ownership	ownership	NOUN
ftr-428	723	16	of	of	ADP
ftr-428	723	17	such	such	ADJ
ftr-428	723	18	interest	interest	NOUN
ftr-428	723	19	,	,	PUNCT
ftr-428	723	20	be	be	AUX
ftr-428	723	21	obtained	obtain	VERB
ftr-428	723	22	only	only	ADV
ftr-428	723	23	by	by	ADP
ftr-428	723	24	surviving	survive	VERB
ftr-428	723	25	the	the	DET
ftr-428	723	26	decedent	decedent	NOUN
ftr-428	723	27	;	;	PUNCT
ftr-428	723	28	or	or	CCONJ
ftr-428	723	29	(	(	PUNCT
ftr-428	723	30	b	b	NOUN
ftr-428	723	31	)	)	PUNCT
ftr-428	723	32	under	under	ADP
ftr-428	723	33	alternative	alternative	ADJ
ftr-428	723	34	contingencies	contingency	NOUN
ftr-428	723	35	provided	provide	VERB
ftr-428	723	36	by	by	ADP
ftr-428	723	37	the	the	DET
ftr-428	723	38	terms	term	NOUN
ftr-428	723	39	of	of	ADP
ftr-428	723	40	the	the	DET
ftr-428	723	41	transfer	transfer	NOUN
ftr-428	723	42	,	,	PUNCT
ftr-428	723	43	possession	possession	NOUN
ftr-428	723	44	or	or	CCONJ
ftr-428	723	45	enjoyment	enjoyment	NOUN
ftr-428	723	46	of	of	ADP
ftr-428	723	47	the	the	DET
ftr-428	723	48	property	property	NOUN
ftr-428	723	49	can	can	AUX
ftr-428	723	50	,	,	PUNCT
ftr-428	723	51	through	through	ADP
ftr-428	723	52	ownership	ownership	NOUN
ftr-428	723	53	of	of	ADP
ftr-428	723	54	such	such	ADJ
ftr-428	723	55	interest	interest	NOUN
ftr-428	723	56	,	,	PUNCT
ftr-428	723	57	be	be	AUX
ftr-428	723	58	obtained	obtain	VERB
ftr-428	723	59	only	only	ADV
ftr-428	723	60	by	by	ADP
ftr-428	723	61	surviving	survive	VERB
ftr-428	723	62	the	the	DET
ftr-428	723	63	earlier	early	ADV
ftr-428	723	64	to	to	PART
ftr-428	723	65	occur	occur	VERB
ftr-428	723	66	of(i	of(i	NOUN
ftr-428	723	67	)	)	PUNCT
ftr-428	723	68	the	the	DET
ftr-428	723	69	decedent	decedent	NOUN
ftr-428	723	70	's	's	PART
ftr-428	723	71	death	death	NOUN
ftr-428	723	72	or	or	CCONJ
ftr-428	723	73	(	(	PUNCT
ftr-428	723	74	ii	ii	NOUN
ftr-428	723	75	)	)	PUNCT
ftr-428	723	76	some	some	DET
ftr-428	723	77	other	other	ADJ
ftr-428	723	78	event	event	NOUN
ftr-428	723	79	;	;	PUNCT
ftr-428	723	80	and	and	CCONJ
ftr-428	723	81	such	such	ADJ
ftr-428	723	82	other	other	ADJ
ftr-428	723	83	event	event	NOUN
ftr-428	723	84	did	do	AUX
ftr-428	723	85	not	not	PART
ftr-428	723	86	in	in	ADP
ftr-428	723	87	fact	fact	NOUN
ftr-428	723	88	occur	occur	VERB
ftr-428	723	89	during	during	ADP
ftr-428	723	90	the	the	DET
ftr-428	723	91	decedent	decedent	NOUN
ftr-428	723	92	's	's	PART
ftr-428	723	93	life	life	NOUN
ftr-428	723	94	....	....	PUNCT
ftr-428	724	1	[	[	X
ftr-428	724	2	emphasis	emphasis	NOUN
ftr-428	724	3	added	add	VERB
ftr-428	724	4	]	]	PUNCT
ftr-428	724	5	see	see	VERB
ftr-428	724	6	technical	technical	ADJ
ftr-428	724	7	changes	change	NOUN
ftr-428	724	8	act	act	NOUN
ftr-428	724	9	of	of	ADP
ftr-428	724	10	1949	1949	NUM
ftr-428	724	11	,	,	PUNCT
ftr-428	724	12	supra	supra	PROPN
ftr-428	724	13	note	note	PROPN
ftr-428	724	14	132	132	NUM
ftr-428	724	15	,	,	PUNCT
ftr-428	724	16	at	at	ADP
ftr-428	724	17	§	§	PROPN
ftr-428	724	18	7(a	7(a	NUM
ftr-428	724	19	)	)	PUNCT
ftr-428	724	20	.	.	PUNCT
ftr-428	725	1	when	when	SCONJ
ftr-428	725	2	the	the	DET
ftr-428	725	3	current	current	ADJ
ftr-428	725	4	version	version	NOUN
ftr-428	725	5	of	of	ADP
ftr-428	725	6	this	this	DET
ftr-428	725	7	section	section	NOUN
ftr-428	725	8	was	be	AUX
ftr-428	725	9	adopted	adopt	VERB
ftr-428	725	10	in	in	ADP
ftr-428	725	11	the	the	DET
ftr-428	725	12	1954	1954	NUM
ftr-428	725	13	code	code	NOUN
ftr-428	725	14	,	,	PUNCT
ftr-428	725	15	the	the	DET
ftr-428	725	16	pre	pre	NOUN
ftr-428	725	17	-	-	NOUN
ftr-428	725	18	october	october	PROPN
ftr-428	725	19	8	8	NUM
ftr-428	725	20	,	,	PUNCT
ftr-428	725	21	1949	1949	NUM
ftr-428	725	22	,	,	PUNCT
ftr-428	725	23	version	version	NOUN
ftr-428	725	24	requiring	require	VERB
ftr-428	725	25	that	that	SCONJ
ftr-428	725	26	decedent	decedent	NOUN
ftr-428	725	27	retained	retain	VERB
ftr-428	725	28	a	a	DET
ftr-428	725	29	reversionary	reversionary	ADJ
ftr-428	725	30	interest	interest	NOUN
ftr-428	725	31	in	in	ADP
ftr-428	725	32	the	the	DET
ftr-428	725	33	transferred	transfer	VERB
ftr-428	725	34	property	property	NOUN
ftr-428	725	35	was	be	AUX
ftr-428	725	36	re	re	VERB
ftr-428	725	37	-	-	VERB
ftr-428	725	38	instituted	institute	VERB
ftr-428	725	39	in	in	ADP
ftr-428	725	40	order	order	NOUN
ftr-428	725	41	to	to	PART
ftr-428	725	42	provide	provide	VERB
ftr-428	725	43	relief	relief	NOUN
ftr-428	725	44	from	from	ADP
ftr-428	725	45	the	the	DET
ftr-428	725	46	application	application	NOUN
ftr-428	725	47	of	of	ADP
ftr-428	725	48	estate	estate	NOUN
ftr-428	725	49	of	of	ADP
ftr-428	725	50	spiegel	spiegel	PROPN
ftr-428	725	51	v.	v.	PROPN
ftr-428	725	52	commissioner	commissioner	PROPN
ftr-428	725	53	,	,	PUNCT
ftr-428	725	54	335	335	NUM
ftr-428	726	1	u.s	u.s	PROPN
ftr-428	726	2	.	.	PROPN
ftr-428	726	3	701	701	NUM
ftr-428	726	4	(	(	PUNCT
ftr-428	726	5	1949	1949	NUM
ftr-428	726	6	)	)	PUNCT
ftr-428	726	7	.	.	PUNCT
ftr-428	727	1	congress	congress	PROPN
ftr-428	727	2	later	later	ADV
ftr-428	727	3	viewed	view	VERB
ftr-428	727	4	taxing	tax	VERB
ftr-428	727	5	property	property	NOUN
ftr-428	727	6	when	when	SCONJ
ftr-428	727	7	decedent	decedent	NOUN
ftr-428	727	8	had	have	AUX
ftr-428	727	9	relinquished	relinquish	VERB
ftr-428	727	10	all	all	DET
ftr-428	727	11	interest	interest	NOUN
ftr-428	727	12	in	in	ADP
ftr-428	727	13	the	the	DET
ftr-428	727	14	property	property	NOUN
ftr-428	727	15	as	as	ADP
ftr-428	727	16	"	"	PUNCT
ftr-428	727	17	unduly	unduly	ADV
ftr-428	727	18	harsh	harsh	ADJ
ftr-428	727	19	to	to	PART
ftr-428	727	20	subject	subject	VERB
ftr-428	727	21	the	the	DET
ftr-428	727	22	property	property	NOUN
ftr-428	727	23	to	to	PART
ftr-428	727	24	estate	estate	VERB
ftr-428	727	25	tax	tax	NOUN
ftr-428	727	26	merely	merely	ADV
ftr-428	727	27	because	because	SCONJ
ftr-428	727	28	the	the	DET
ftr-428	727	29	ultimate	ultimate	ADJ
ftr-428	727	30	taker	taker	NOUN
ftr-428	727	31	of	of	ADP
ftr-428	727	32	the	the	DET
ftr-428	727	33	property	property	NOUN
ftr-428	727	34	is	be	AUX
ftr-428	727	35	determined	determine	VERB
ftr-428	727	36	at	at	ADP
ftr-428	727	37	the	the	DET
ftr-428	727	38	time	time	NOUN
ftr-428	727	39	of	of	ADP
ftr-428	727	40	the	the	DET
ftr-428	727	41	decedent	decedent	NOUN
ftr-428	727	42	's	's	PART
ftr-428	727	43	death	death	NOUN
ftr-428	727	44	.	.	PUNCT
ftr-428	727	45	"	"	PUNCT
ftr-428	728	1	1954	1954	NUM
ftr-428	728	2	s.	s.	PROPN
ftr-428	728	3	rep	rep	PROPN
ftr-428	728	4	.	.	PROPN
ftr-428	728	5	,	,	PUNCT
ftr-428	728	6	supra	supra	PROPN
ftr-428	728	7	note	note	PROPN
ftr-428	728	8	18	18	NUM
ftr-428	728	9	,	,	PUNCT
ftr-428	728	10	at	at	ADP
ftr-428	728	11	123	123	NUM
ftr-428	728	12	;	;	PUNCT
ftr-428	728	13	1954	1954	NUM
ftr-428	728	14	h.	h.	PROPN
ftr-428	728	15	rep	rep	PROPN
ftr-428	728	16	.	.	PROPN
ftr-428	728	17	,	,	PUNCT
ftr-428	728	18	supra	supra	PROPN
ftr-428	728	19	note	note	PROPN
ftr-428	728	20	18	18	NUM
ftr-428	728	21	,	,	PUNCT
ftr-428	728	22	at	at	ADP
ftr-428	728	23	90	90	NUM
ftr-428	728	24	.	.	PUNCT
ftr-428	729	1	the	the	DET
ftr-428	729	2	reversionary	reversionary	ADJ
ftr-428	729	3	interest	interest	NOUN
ftr-428	729	4	requirement	requirement	NOUN
ftr-428	729	5	of	of	ADP
ftr-428	729	6	the	the	DET
ftr-428	729	7	statute	statute	NOUN
ftr-428	729	8	is	be	AUX
ftr-428	729	9	broadly	broadly	ADV
ftr-428	729	10	construed	construe	VERB
ftr-428	729	11	and	and	CCONJ
ftr-428	729	12	does	do	AUX
ftr-428	729	13	not	not	PART
ftr-428	729	14	depend	depend	VERB
ftr-428	729	15	on	on	ADP
ftr-428	729	16	strict	strict	ADJ
ftr-428	729	17	property	property	NOUN
ftr-428	729	18	law	law	NOUN
ftr-428	729	19	definitions	definition	NOUN
ftr-428	729	20	.	.	PUNCT
ftr-428	730	1	the	the	DET
ftr-428	730	2	st	st	PROPN
ftr-428	730	3	.	.	PROPN
ftr-428	730	4	louis	louis	PROPN
ftr-428	730	5	union	union	PROPN
ftr-428	730	6	trust	trust	NOUN
ftr-428	730	7	cases	case	NOUN
ftr-428	730	8	(	(	PUNCT
ftr-428	730	9	helvering	helvere	VERB
ftr-428	730	10	v.	v.	ADP
ftr-428	730	11	st	st	PROPN
ftr-428	730	12	.	.	PROPN
ftr-428	730	13	louis	louis	PROPN
ftr-428	730	14	union	union	PROPN
ftr-428	730	15	trust	trust	PROPN
ftr-428	730	16	co.	co.	PROPN
ftr-428	730	17	,	,	PUNCT
ftr-428	730	18	296	296	NUM
ftr-428	730	19	u.s	u.s	PROPN
ftr-428	730	20	.	.	PROPN
ftr-428	730	21	39	39	NUM
ftr-428	730	22	(	(	PUNCT
ftr-428	730	23	1935	1935	NUM
ftr-428	730	24	)	)	PUNCT
ftr-428	730	25	;	;	PUNCT
ftr-428	730	26	becker	becker	PROPN
ftr-428	730	27	v.	v.	PROPN
ftr-428	730	28	st	st	PROPN
ftr-428	730	29	.	.	PROPN
ftr-428	730	30	louis	louis	PROPN
ftr-428	730	31	union	union	PROPN
ftr-428	730	32	trust	trust	PROPN
ftr-428	730	33	co.	co.	PROPN
ftr-428	730	34	,	,	PUNCT
ftr-428	730	35	296	296	NUM
ftr-428	730	36	u.s	u.s	PROPN
ftr-428	730	37	.	.	PROPN
ftr-428	730	38	48	48	NUM
ftr-428	730	39	(	(	PUNCT
ftr-428	730	40	1935	1935	NUM
ftr-428	730	41	)	)	PUNCT
ftr-428	730	42	were	be	AUX
ftr-428	730	43	overtumedbyhelveringv	overtumedbyhelveringv	ADJ
ftr-428	730	44	.	.	PUNCT
ftr-428	731	1	hallock	hallock	NOUN
ftr-428	731	2	,	,	PUNCT
ftr-428	731	3	309	309	NUM
ftr-428	731	4	u.s	u.s	PROPN
ftr-428	731	5	.	.	PROPN
ftr-428	731	6	106	106	NUM
ftr-428	731	7	(	(	PUNCT
ftr-428	731	8	1940	1940	NUM
ftr-428	731	9	)	)	PUNCT
ftr-428	731	10	,	,	PUNCT
ftr-428	731	11	which	which	PRON
ftr-428	731	12	repudiated	repudiate	VERB
ftr-428	731	13	formal	formal	ADJ
ftr-428	731	14	property	property	NOUN
ftr-428	731	15	law	law	NOUN
ftr-428	731	16	distinctions	distinction	NOUN
ftr-428	731	17	.	.	PUNCT
ftr-428	732	1	for	for	ADP
ftr-428	732	2	transfers	transfer	NOUN
ftr-428	732	3	made	make	VERB
ftr-428	732	4	between	between	ADP
ftr-428	732	5	the	the	DET
ftr-428	732	6	dates	date	NOUN
ftr-428	732	7	of	of	ADP
ftr-428	732	8	these	these	DET
ftr-428	732	9	decisions	decision	NOUN
ftr-428	732	10	,	,	PUNCT
ftr-428	732	11	regs	reg	NOUN
ftr-428	732	12	.	.	PUNCT
ftr-428	733	1	§	§	PROPN
ftr-428	733	2	20.2037	20.2037	NUM
ftr-428	733	3	-	-	SYM
ftr-428	733	4	1(g	1(g	NUM
ftr-428	733	5	)	)	PUNCT
ftr-428	733	6	,	,	PUNCT
ftr-428	733	7	(	(	PUNCT
ftr-428	733	8	providing	provide	VERB
ftr-428	733	9	relief	relief	NOUN
ftr-428	733	10	for	for	ADP
ftr-428	733	11	taxpayers	taxpayer	NOUN
ftr-428	733	12	who	who	PRON
ftr-428	733	13	relied	rely	VERB
ftr-428	733	14	on	on	ADP
ftr-428	733	15	the	the	DET
ftr-428	733	16	earlier	early	ADJ
ftr-428	733	17	case	case	NOUN
ftr-428	733	18	law	law	NOUN
ftr-428	733	19	)	)	PUNCT
ftr-428	733	20	.	.	PUNCT
ftr-428	734	1	florida	florida	PROPN
ftr-428	734	2	tax	tax	PROPN
ftr-428	734	3	review	review	NOUN
ftr-428	734	4	[	[	X
ftr-428	734	5	vol	vol	NOUN
ftr-428	734	6	5:2	5:2	NUM
ftr-428	734	7	contingencies	contingency	NOUN
ftr-428	734	8	and	and	CCONJ
ftr-428	734	9	the	the	DET
ftr-428	734	10	estate	estate	NOUN
ftr-428	734	11	tax	tax	NOUN
ftr-428	734	12	and	and	CCONJ
ftr-428	734	13	excepts	except	VERB
ftr-428	734	14	those	those	DET
ftr-428	734	15	reversionary	reversionary	ADJ
ftr-428	734	16	interests	interest	NOUN
ftr-428	734	17	with	with	ADP
ftr-428	734	18	a	a	DET
ftr-428	734	19	minimal	minimal	ADJ
ftr-428	734	20	value	value	NOUN
ftr-428	734	21	as	as	SCONJ
ftr-428	734	22	determined	determine	VERB
ftr-428	734	23	just	just	ADV
ftr-428	734	24	before	before	SCONJ
ftr-428	734	25	decedent	decedent	PROPN
ftr-428	734	26	's	's	PART
ftr-428	734	27	death.134	death.134	ADJ
ftr-428	734	28	the	the	DET
ftr-428	734	29	requirement	requirement	NOUN
ftr-428	734	30	of	of	ADP
ftr-428	734	31	a	a	DET
ftr-428	734	32	reversionary	reversionary	ADJ
ftr-428	734	33	interest	interest	NOUN
ftr-428	734	34	includes	include	VERB
ftr-428	734	35	a	a	DET
ftr-428	734	36	possibility	possibility	NOUN
ftr-428	734	37	either	either	CCONJ
ftr-428	734	38	that	that	SCONJ
ftr-428	734	39	the	the	DET
ftr-428	734	40	transferred	transfer	VERB
ftr-428	734	41	property	property	NOUN
ftr-428	734	42	be	be	AUX
ftr-428	734	43	returned	return	VERB
ftr-428	734	44	to	to	ADP
ftr-428	734	45	him	he	PRON
ftr-428	734	46	or	or	CCONJ
ftr-428	734	47	his	his	PRON
ftr-428	734	48	estate	estate	NOUN
ftr-428	734	49	,	,	PUNCT
ftr-428	734	50	or	or	CCONJ
ftr-428	734	51	that	that	SCONJ
ftr-428	734	52	it	it	PRON
ftr-428	734	53	be	be	VERB
ftr-428	734	54	subject	subject	ADJ
ftr-428	734	55	to	to	ADP
ftr-428	734	56	his	his	PRON
ftr-428	734	57	power	power	NOUN
ftr-428	734	58	of	of	ADP
ftr-428	734	59	disposition.135	disposition.135	PROPN
ftr-428	734	60	valuation	valuation	NOUN
ftr-428	734	61	of	of	ADP
ftr-428	734	62	the	the	DET
ftr-428	734	63	reversionary	reversionary	ADJ
ftr-428	734	64	interest	interest	NOUN
ftr-428	734	65	is	be	AUX
ftr-428	734	66	determined	determine	VERB
ftr-428	734	67	by	by	ADP
ftr-428	734	68	recognized	recognize	VERB
ftr-428	734	69	actuarial	actuarial	ADJ
ftr-428	734	70	principles	principle	NOUN
ftr-428	734	71	,	,	PUNCT
ftr-428	734	72	including	include	VERB
ftr-428	734	73	use	use	NOUN
ftr-428	734	74	of	of	ADP
ftr-428	734	75	the	the	DET
ftr-428	734	76	annuity	annuity	NOUN
ftr-428	734	77	tables	table	NOUN
ftr-428	734	78	.	.	PUNCT
ftr-428	735	1	36	36	NUM
ftr-428	735	2	where	where	SCONJ
ftr-428	735	3	reversionary	reversionary	ADJ
ftr-428	735	4	interests	interest	NOUN
ftr-428	735	5	are	be	AUX
ftr-428	735	6	difficult	difficult	ADJ
ftr-428	735	7	to	to	PART
ftr-428	735	8	value,'37	value,'37	VERB
ftr-428	735	9	the	the	DET
ftr-428	735	10	general	general	ADJ
ftr-428	735	11	rules	rule	NOUN
ftr-428	735	12	under	under	ADP
ftr-428	735	13	section	section	NOUN
ftr-428	735	14	2031	2031	NUM
ftr-428	735	15	apply.138	apply.138	NOUN
ftr-428	735	16	in	in	ADP
ftr-428	735	17	determining	determine	VERB
ftr-428	735	18	the	the	DET
ftr-428	735	19	five	five	NUM
ftr-428	735	20	134	134	NUM
ftr-428	735	21	.	.	PUNCT
ftr-428	736	1	the	the	DET
ftr-428	736	2	1954	1954	NUM
ftr-428	736	3	code	code	NOUN
ftr-428	736	4	revision	revision	NOUN
ftr-428	736	5	of	of	ADP
ftr-428	736	6	the	the	DET
ftr-428	736	7	predecessor	predecessor	NOUN
ftr-428	736	8	of§	of§	ADP
ftr-428	736	9	2037	2037	NUM
ftr-428	736	10	adopted	adopt	VERB
ftr-428	736	11	the	the	DET
ftr-428	736	12	5	5	NUM
ftr-428	736	13	%	%	NOUN
ftr-428	736	14	rule	rule	NOUN
ftr-428	736	15	:	:	PUNCT
ftr-428	736	16	"	"	PUNCT
ftr-428	736	17	in	in	ADP
ftr-428	736	18	the	the	DET
ftr-428	736	19	future	future	ADJ
ftr-428	736	20	property	property	NOUN
ftr-428	736	21	previously	previously	ADV
ftr-428	736	22	transferred	transfer	VERB
ftr-428	736	23	by	by	ADP
ftr-428	736	24	a	a	DET
ftr-428	736	25	decedent	decedent	NOUN
ftr-428	736	26	will	will	AUX
ftr-428	736	27	be	be	AUX
ftr-428	736	28	includable	includable	ADJ
ftr-428	736	29	in	in	ADP
ftr-428	736	30	his	his	PRON
ftr-428	736	31	estate	estate	NOUN
ftr-428	736	32	only	only	ADV
ftr-428	736	33	ifhe	ifhe	PROPN
ftr-428	736	34	still	still	ADV
ftr-428	736	35	had	have	AUX
ftr-428	736	36	(	(	PUNCT
ftr-428	736	37	either	either	CCONJ
ftr-428	736	38	expressly	expressly	ADV
ftr-428	736	39	orby	orby	ADP
ftr-428	736	40	operation	operation	NOUN
ftr-428	736	41	of	of	ADP
ftr-428	736	42	law	law	NOUN
ftr-428	736	43	)	)	PUNCT
ftr-428	736	44	immediately	immediately	ADV
ftr-428	736	45	before	before	ADP
ftr-428	736	46	his	his	PRON
ftr-428	736	47	death	death	NOUN
ftr-428	736	48	a	a	DET
ftr-428	736	49	reversionary	reversionary	ADJ
ftr-428	736	50	interest	interest	NOUN
ftr-428	736	51	in	in	ADP
ftr-428	736	52	the	the	DET
ftr-428	736	53	property	property	NOUN
ftr-428	736	54	exceeding	exceed	VERB
ftr-428	736	55	5	5	NUM
ftr-428	736	56	percent	percent	NOUN
ftr-428	736	57	of	of	ADP
ftr-428	736	58	its	its	PRON
ftr-428	736	59	value	value	NOUN
ftr-428	736	60	,	,	PUNCT
ftr-428	736	61	that	that	ADV
ftr-428	736	62	is	is	ADV
ftr-428	736	63	,	,	PUNCT
ftr-428	736	64	if	if	SCONJ
ftr-428	736	65	he	he	PRON
ftr-428	736	66	,	,	PUNCT
ftr-428	736	67	prior	prior	ADV
ftr-428	736	68	to	to	ADP
ftr-428	736	69	his	his	PRON
ftr-428	736	70	death	death	NOUN
ftr-428	736	71	,	,	PUNCT
ftr-428	736	72	had	have	VERB
ftr-428	736	73	1	1	NUM
ftr-428	736	74	chance	chance	NOUN
ftr-428	736	75	in	in	ADP
ftr-428	736	76	20	20	NUM
ftr-428	736	77	that	that	SCONJ
ftr-428	736	78	the	the	DET
ftr-428	736	79	property	property	NOUN
ftr-428	736	80	would	would	AUX
ftr-428	736	81	be	be	AUX
ftr-428	736	82	returned	return	VERB
ftr-428	736	83	to	to	ADP
ftr-428	736	84	him	he	PRON
ftr-428	736	85	.	.	PUNCT
ftr-428	736	86	"	"	PUNCT
ftr-428	737	1	1954	1954	NUM
ftr-428	737	2	s.	s.	PROPN
ftr-428	737	3	rep	rep	PROPN
ftr-428	737	4	.	.	PROPN
ftr-428	737	5	,	,	PUNCT
ftr-428	737	6	supra	supra	PROPN
ftr-428	737	7	note	note	PROPN
ftr-428	737	8	18	18	NUM
ftr-428	737	9	,	,	PUNCT
ftr-428	737	10	at	at	ADP
ftr-428	737	11	123	123	NUM
ftr-428	737	12	;	;	PUNCT
ftr-428	737	13	1954	1954	NUM
ftr-428	737	14	h.	h.	PROPN
ftr-428	737	15	rep	rep	PROPN
ftr-428	737	16	.	.	PROPN
ftr-428	737	17	,	,	PUNCT
ftr-428	737	18	supra	supra	PROPN
ftr-428	737	19	note	note	PROPN
ftr-428	737	20	18	18	NUM
ftr-428	737	21	,	,	PUNCT
ftr-428	737	22	at	at	ADP
ftr-428	737	23	90	90	NUM
ftr-428	737	24	.	.	PUNCT
ftr-428	737	25	135	135	NUM
ftr-428	737	26	.	.	PUNCT
ftr-428	738	1	irc	irc	PROPN
ftr-428	738	2	§	§	PROPN
ftr-428	738	3	2037(b)(1	2037(b)(1	NUM
ftr-428	738	4	)	)	PUNCT
ftr-428	738	5	&	&	CCONJ
ftr-428	738	6	(	(	PUNCT
ftr-428	738	7	2	2	NUM
ftr-428	738	8	)	)	PUNCT
ftr-428	738	9	.	.	PUNCT
ftr-428	739	1	prior	prior	ADV
ftr-428	739	2	to	to	ADP
ftr-428	739	3	the	the	DET
ftr-428	739	4	enactment	enactment	NOUN
ftr-428	739	5	of§	of§	ADP
ftr-428	739	6	2037	2037	NUM
ftr-428	739	7	in	in	ADP
ftr-428	739	8	the	the	DET
ftr-428	739	9	1954	1954	NUM
ftr-428	739	10	code	code	NOUN
ftr-428	739	11	,	,	PUNCT
ftr-428	739	12	the	the	DET
ftr-428	739	13	supreme	supreme	PROPN
ftr-428	739	14	court	court	PROPN
ftr-428	739	15	had	have	AUX
ftr-428	739	16	held	hold	VERB
ftr-428	739	17	that	that	SCONJ
ftr-428	739	18	its	its	PRON
ftr-428	739	19	predecessor	predecessor	NOUN
ftr-428	739	20	section	section	NOUN
ftr-428	739	21	applied	apply	VERB
ftr-428	739	22	to	to	ADP
ftr-428	739	23	contingent	contingent	NOUN
ftr-428	739	24	retained	retain	VERB
ftr-428	739	25	powers	power	NOUN
ftr-428	739	26	as	as	ADV
ftr-428	739	27	well	well	ADV
ftr-428	739	28	as	as	ADP
ftr-428	739	29	interests	interest	NOUN
ftr-428	739	30	.	.	PUNCT
ftr-428	740	1	see	see	VERB
ftr-428	740	2	fidelity	fidelity	PROPN
ftr-428	740	3	-	-	PUNCT
ftr-428	740	4	philadelphia	philadelphia	PROPN
ftr-428	740	5	trust	trust	PROPN
ftr-428	740	6	co.	co.	PROPN
ftr-428	740	7	v.	v.	ADP
ftr-428	740	8	rothensies	rothensie	NOUN
ftr-428	740	9	,	,	PUNCT
ftr-428	740	10	324	324	NUM
ftr-428	740	11	u.s	u.s	PROPN
ftr-428	740	12	.	.	PROPN
ftr-428	740	13	108	108	NUM
ftr-428	740	14	(	(	PUNCT
ftr-428	740	15	1945	1945	NUM
ftr-428	740	16	)	)	PUNCT
ftr-428	740	17	.	.	PUNCT
ftr-428	741	1	136	136	NUM
ftr-428	741	2	.	.	PUNCT
ftr-428	742	1	"	"	PUNCT
ftr-428	742	2	the	the	DET
ftr-428	742	3	value	value	NOUN
ftr-428	742	4	of	of	ADP
ftr-428	742	5	a	a	DET
ftr-428	742	6	reversionary	reversionary	ADJ
ftr-428	742	7	interest	interest	NOUN
ftr-428	742	8	immediately	immediately	ADV
ftr-428	742	9	before	before	ADP
ftr-428	742	10	the	the	DET
ftr-428	742	11	death	death	NOUN
ftr-428	742	12	of	of	ADP
ftr-428	742	13	the	the	DET
ftr-428	742	14	decedent	decedent	NOUN
ftr-428	742	15	shall	shall	AUX
ftr-428	742	16	be	be	AUX
ftr-428	742	17	determined	determine	VERB
ftr-428	742	18	(	(	PUNCT
ftr-428	742	19	without	without	ADP
ftr-428	742	20	regard	regard	NOUN
ftr-428	742	21	to	to	ADP
ftr-428	742	22	the	the	DET
ftr-428	742	23	fact	fact	NOUN
ftr-428	742	24	of	of	ADP
ftr-428	742	25	the	the	DET
ftr-428	742	26	decedent	decedent	NOUN
ftr-428	742	27	's	's	PART
ftr-428	742	28	death	death	NOUN
ftr-428	742	29	)	)	PUNCT
ftr-428	742	30	by	by	ADP
ftr-428	742	31	usual	usual	ADJ
ftr-428	742	32	methods	method	NOUN
ftr-428	742	33	of	of	ADP
ftr-428	742	34	valuation	valuation	NOUN
ftr-428	742	35	,	,	PUNCT
ftr-428	742	36	including	include	VERB
ftr-428	742	37	the	the	DET
ftr-428	742	38	use	use	NOUN
ftr-428	742	39	of	of	ADP
ftr-428	742	40	tables	table	NOUN
ftr-428	742	41	of	of	ADP
ftr-428	742	42	mortality	mortality	NOUN
ftr-428	742	43	and	and	CCONJ
ftr-428	742	44	actuarial	actuarial	ADJ
ftr-428	742	45	principles	principle	NOUN
ftr-428	742	46	,	,	PUNCT
ftr-428	742	47	under	under	ADP
ftr-428	742	48	regulations	regulation	NOUN
ftr-428	742	49	prescribed	prescribe	VERB
ftr-428	742	50	by	by	ADP
ftr-428	742	51	the	the	DET
ftr-428	742	52	secretary	secretary	NOUN
ftr-428	742	53	.	.	PUNCT
ftr-428	742	54	"	"	PUNCT
ftr-428	743	1	irc	irc	PROPN
ftr-428	743	2	§	§	PROPN
ftr-428	743	3	2036(b	2036(b	NUM
ftr-428	743	4	)	)	PUNCT
ftr-428	743	5	.	.	PUNCT
ftr-428	744	1	see	see	VERB
ftr-428	744	2	§	§	PROPN
ftr-428	744	3	20.2037	20.2037	NUM
ftr-428	744	4	-	-	SYM
ftr-428	744	5	1(c)(3	1(c)(3	NUM
ftr-428	744	6	)	)	PUNCT
ftr-428	744	7	.	.	PUNCT
ftr-428	745	1	estate	estate	NOUN
ftr-428	745	2	ofbogley	ofbogley	PROPN
ftr-428	745	3	v.	v.	PROPN
ftr-428	745	4	united	united	PROPN
ftr-428	745	5	states	states	PROPN
ftr-428	745	6	,	,	PUNCT
ftr-428	745	7	514	514	NUM
ftr-428	745	8	f.2d	f.2d	NOUN
ftr-428	745	9	1027	1027	NUM
ftr-428	745	10	,	,	PUNCT
ftr-428	745	11	1039	1039	NUM
ftr-428	745	12	-	-	SYM
ftr-428	745	13	40	40	NUM
ftr-428	745	14	(	(	PUNCT
ftr-428	745	15	1975	1975	NUM
ftr-428	745	16	)	)	PUNCT
ftr-428	745	17	.	.	PUNCT
ftr-428	746	1	see	see	VERB
ftr-428	746	2	generally	generally	ADV
ftr-428	746	3	,	,	PUNCT
ftr-428	746	4	rev	rev	PROPN
ftr-428	746	5	.	.	PROPN
ftr-428	747	1	rul	rul	PROPN
ftr-428	747	2	.	.	PUNCT
ftr-428	748	1	76	76	NUM
ftr-428	748	2	-	-	SYM
ftr-428	748	3	178	178	NUM
ftr-428	748	4	,	,	PUNCT
ftr-428	748	5	1976	1976	NUM
ftr-428	748	6	-	-	SYM
ftr-428	748	7	1	1	NUM
ftr-428	748	8	c.b	c.b	PROPN
ftr-428	748	9	.	.	PROPN
ftr-428	748	10	273	273	NUM
ftr-428	748	11	(	(	PUNCT
ftr-428	748	12	the	the	DET
ftr-428	748	13	probability	probability	NOUN
ftr-428	748	14	of	of	ADP
ftr-428	748	15	a	a	DET
ftr-428	748	16	male	male	ADJ
ftr-428	748	17	88	88	NUM
ftr-428	748	18	-	-	PUNCT
ftr-428	748	19	years	year	NOUN
ftr-428	748	20	old	old	ADJ
ftr-428	748	21	surviving	survive	VERB
ftr-428	748	22	his	his	PRON
ftr-428	748	23	female	female	ADJ
ftr-428	748	24	counterpart	counterpart	NOUN
ftr-428	748	25	was	be	AUX
ftr-428	748	26	calculated	calculate	VERB
ftr-428	748	27	by	by	ADP
ftr-428	748	28	using	use	VERB
ftr-428	748	29	a	a	DET
ftr-428	748	30	special	special	ADJ
ftr-428	748	31	factor	factor	NOUN
ftr-428	748	32	supplied	supply	VERB
ftr-428	748	33	by	by	ADP
ftr-428	748	34	the	the	DET
ftr-428	748	35	irs	irs	PROPN
ftr-428	748	36	.	.	PUNCT
ftr-428	749	1	because	because	SCONJ
ftr-428	749	2	the	the	DET
ftr-428	749	3	reversionary	reversionary	ADJ
ftr-428	749	4	interest	interest	NOUN
ftr-428	749	5	exceeded	exceed	VERB
ftr-428	749	6	the	the	DET
ftr-428	749	7	5	5	NUM
ftr-428	749	8	%	%	NOUN
ftr-428	749	9	threshold	threshold	NOUN
ftr-428	749	10	,	,	PUNCT
ftr-428	749	11	the	the	DET
ftr-428	749	12	property	property	NOUN
ftr-428	749	13	was	be	AUX
ftr-428	749	14	included	include	VERB
ftr-428	749	15	in	in	ADP
ftr-428	749	16	decedent	decedent	NOUN
ftr-428	749	17	's	's	PART
ftr-428	749	18	estate	estate	NOUN
ftr-428	749	19	.	.	PUNCT
ftr-428	750	1	the	the	DET
ftr-428	750	2	value	value	NOUN
ftr-428	750	3	of	of	ADP
ftr-428	750	4	the	the	DET
ftr-428	750	5	property	property	NOUN
ftr-428	750	6	reduced	reduce	VERB
ftr-428	750	7	by	by	ADP
ftr-428	750	8	the	the	DET
ftr-428	750	9	value	value	NOUN
ftr-428	750	10	ofthe	ofthe	NOUN
ftr-428	750	11	life	life	NOUN
ftr-428	750	12	estate	estate	NOUN
ftr-428	750	13	not	not	PART
ftr-428	750	14	dependent	dependent	ADJ
ftr-428	750	15	on	on	ADP
ftr-428	750	16	surviving	survive	VERB
ftr-428	750	17	the	the	DET
ftr-428	750	18	decedent	decedent	NOUN
ftr-428	750	19	is	be	AUX
ftr-428	750	20	the	the	DET
ftr-428	750	21	value	value	NOUN
ftr-428	750	22	included	include	VERB
ftr-428	750	23	in	in	ADP
ftr-428	750	24	decedent	decedent	NOUN
ftr-428	750	25	's	's	PART
ftr-428	750	26	gross	gross	ADJ
ftr-428	750	27	estate	estate	NOUN
ftr-428	750	28	.	.	PUNCT
ftr-428	750	29	)	)	PUNCT
ftr-428	751	1	estate	estate	NOUN
ftr-428	751	2	of	of	ADP
ftr-428	751	3	roy	roy	PROPN
ftr-428	751	4	v.	v.	PROPN
ftr-428	751	5	commissioner	commissioner	PROPN
ftr-428	751	6	,	,	PUNCT
ftr-428	751	7	54	54	NUM
ftr-428	751	8	t.c	t.c	PROPN
ftr-428	751	9	.	.	PROPN
ftr-428	751	10	1317	1317	NUM
ftr-428	751	11	,	,	PUNCT
ftr-428	751	12	1322	1322	NUM
ftr-428	751	13	-	-	SYM
ftr-428	751	14	1323	1323	NUM
ftr-428	751	15	(	(	PUNCT
ftr-428	751	16	1970	1970	NUM
ftr-428	751	17	)	)	PUNCT
ftr-428	751	18	.	.	PUNCT
ftr-428	752	1	stating	state	VERB
ftr-428	752	2	that	that	SCONJ
ftr-428	752	3	:	:	PUNCT
ftr-428	752	4	decedent	decedent	PROPN
ftr-428	752	5	's	's	PART
ftr-428	752	6	actual	actual	ADJ
ftr-428	752	7	health	health	NOUN
ftr-428	752	8	immediately	immediately	ADV
ftr-428	752	9	before	before	ADP
ftr-428	752	10	death	death	NOUN
ftr-428	752	11	is	be	AUX
ftr-428	752	12	not	not	PART
ftr-428	752	13	to	to	PART
ftr-428	752	14	be	be	AUX
ftr-428	752	15	considered	consider	VERB
ftr-428	752	16	in	in	ADP
ftr-428	752	17	determining	determine	VERB
ftr-428	752	18	the	the	DET
ftr-428	752	19	value	value	NOUN
ftr-428	752	20	of	of	ADP
ftr-428	752	21	his	his	PRON
ftr-428	752	22	reversionary	reversionary	ADJ
ftr-428	752	23	interest	interest	NOUN
ftr-428	752	24	for	for	ADP
ftr-428	752	25	the	the	DET
ftr-428	752	26	purposes	purpose	NOUN
ftr-428	752	27	of	of	ADP
ftr-428	752	28	the	the	DET
ftr-428	752	29	5	5	NUM
ftr-428	752	30	%	%	NOUN
ftr-428	752	31	rule	rule	NOUN
ftr-428	752	32	;	;	PUNCT
ftr-428	752	33	otherwise	otherwise	ADV
ftr-428	752	34	,	,	PUNCT
ftr-428	752	35	only	only	ADV
ftr-428	752	36	in	in	ADP
ftr-428	752	37	cases	case	NOUN
ftr-428	752	38	of	of	ADP
ftr-428	752	39	accident	accident	NOUN
ftr-428	752	40	or	or	CCONJ
ftr-428	752	41	unexpected	unexpected	ADJ
ftr-428	752	42	death	death	NOUN
ftr-428	752	43	would	would	AUX
ftr-428	752	44	section	section	VERB
ftr-428	752	45	2037	2037	NUM
ftr-428	752	46	apply	apply	VERB
ftr-428	752	47	.	.	PUNCT
ftr-428	753	1	137	137	NUM
ftr-428	753	2	.	.	PUNCT
ftr-428	754	1	where	where	SCONJ
ftr-428	754	2	the	the	DET
ftr-428	754	3	reversion	reversion	NOUN
ftr-428	754	4	is	be	AUX
ftr-428	754	5	dependent	dependent	ADJ
ftr-428	754	6	upon	upon	SCONJ
ftr-428	754	7	more	more	ADV
ftr-428	754	8	unusual	unusual	ADJ
ftr-428	754	9	situations	situation	NOUN
ftr-428	754	10	,	,	PUNCT
ftr-428	754	11	such	such	ADJ
ftr-428	754	12	as	as	ADP
ftr-428	754	13	several	several	ADJ
ftr-428	754	14	measuring	measure	VERB
ftr-428	754	15	lives	life	NOUN
ftr-428	754	16	,	,	PUNCT
ftr-428	754	17	the	the	DET
ftr-428	754	18	executor	executor	NOUN
ftr-428	754	19	may	may	AUX
ftr-428	754	20	request	request	VERB
ftr-428	754	21	a	a	DET
ftr-428	754	22	factor	factor	NOUN
ftr-428	754	23	from	from	ADP
ftr-428	754	24	the	the	DET
ftr-428	754	25	irs	irs	PROPN
ftr-428	754	26	;	;	PUNCT
ftr-428	754	27	in	in	ADP
ftr-428	754	28	addition	addition	NOUN
ftr-428	754	29	,	,	PUNCT
ftr-428	754	30	the	the	DET
ftr-428	754	31	irs	irs	PROPN
ftr-428	754	32	publication	publication	NOUN
ftr-428	754	33	1457	1457	NUM
ftr-428	754	34	,	,	PUNCT
ftr-428	754	35	"	"	PUNCT
ftr-428	754	36	actuarial	actuarial	ADJ
ftr-428	754	37	values	value	NOUN
ftr-428	754	38	,	,	PUNCT
ftr-428	754	39	book	book	NOUN
ftr-428	754	40	aleph	aleph	NOUN
ftr-428	754	41	"	"	PUNCT
ftr-428	754	42	may	may	AUX
ftr-428	754	43	also	also	ADV
ftr-428	754	44	provide	provide	VERB
ftr-428	754	45	assistance	assistance	NOUN
ftr-428	754	46	in	in	ADP
ftr-428	754	47	valuing	value	VERB
ftr-428	754	48	"	"	PUNCT
ftr-428	754	49	more	more	ADV
ftr-428	754	50	unusual	unusual	ADJ
ftr-428	754	51	situations	situation	NOUN
ftr-428	754	52	.	.	PUNCT
ftr-428	754	53	"	"	PUNCT
ftr-428	754	54	regs	reg	NOUN
ftr-428	754	55	.	.	PUNCT
ftr-428	755	1	§	§	PROPN
ftr-428	755	2	20.2031	20.2031	NUM
ftr-428	755	3	-	-	SYM
ftr-428	755	4	7t(d)(4	7t(d)(4	NUM
ftr-428	755	5	)	)	PUNCT
ftr-428	755	6	.	.	PUNCT
ftr-428	756	1	while	while	SCONJ
ftr-428	756	2	the	the	DET
ftr-428	756	3	actuarial	actuarial	ADJ
ftr-428	756	4	tables	table	NOUN
ftr-428	756	5	maybe	maybe	ADV
ftr-428	756	6	used	use	VERB
ftr-428	756	7	to	to	PART
ftr-428	756	8	compute	compute	VERB
ftr-428	756	9	successive	successive	ADJ
ftr-428	756	10	life	life	NOUN
ftr-428	756	11	estates	estate	NOUN
ftr-428	756	12	,	,	PUNCT
ftr-428	756	13	it	it	PRON
ftr-428	756	14	is	be	AUX
ftr-428	756	15	difficult	difficult	ADJ
ftr-428	756	16	to	to	PART
ftr-428	756	17	value	value	VERB
ftr-428	756	18	reversionary	reversionary	ADJ
ftr-428	756	19	interests	interest	NOUN
ftr-428	756	20	dependent	dependent	ADJ
ftr-428	756	21	on	on	ADP
ftr-428	756	22	events	event	NOUN
ftr-428	756	23	,	,	PUNCT
ftr-428	756	24	particularly	particularly	ADV
ftr-428	756	25	where	where	SCONJ
ftr-428	756	26	the	the	DET
ftr-428	756	27	event	event	NOUN
ftr-428	756	28	involves	involve	VERB
ftr-428	756	29	a	a	DET
ftr-428	756	30	voluntary	voluntary	ADJ
ftr-428	756	31	act	act	NOUN
ftr-428	756	32	.	.	PUNCT
ftr-428	757	1	see	see	VERB
ftr-428	757	2	robinette	robinette	PROPN
ftr-428	757	3	v.	v.	ADP
ftr-428	757	4	helvering	helvering	PROPN
ftr-428	757	5	,	,	PUNCT
ftr-428	757	6	318	318	NUM
ftr-428	757	7	u.s	u.s	PROPN
ftr-428	757	8	.	.	PROPN
ftr-428	757	9	184	184	NUM
ftr-428	757	10	(	(	PUNCT
ftr-428	757	11	1943	1943	NUM
ftr-428	757	12	)	)	PUNCT
ftr-428	757	13	(	(	PUNCT
ftr-428	757	14	wherein	wherein	SCONJ
ftr-428	757	15	a	a	DET
ftr-428	757	16	gift	gift	NOUN
ftr-428	757	17	was	be	AUX
ftr-428	757	18	valued	value	VERB
ftr-428	757	19	without	without	ADP
ftr-428	757	20	reduction	reduction	NOUN
ftr-428	757	21	for	for	ADP
ftr-428	757	22	the	the	DET
ftr-428	757	23	donor	donor	NOUN
ftr-428	757	24	's	's	PART
ftr-428	757	25	retained	retain	VERB
ftr-428	757	26	reversionary	reversionary	ADJ
ftr-428	757	27	interest	interest	NOUN
ftr-428	757	28	because	because	SCONJ
ftr-428	757	29	that	that	DET
ftr-428	757	30	interest	interest	NOUN
ftr-428	757	31	,	,	PUNCT
ftr-428	757	32	dependent	dependent	ADJ
ftr-428	757	33	not	not	PART
ftr-428	757	34	only	only	ADV
ftr-428	757	35	on	on	ADP
ftr-428	757	36	the	the	DET
ftr-428	757	37	donor	donor	NOUN
ftr-428	757	38	's	's	PART
ftr-428	757	39	survivorship	survivorship	NOUN
ftr-428	757	40	but	but	CCONJ
ftr-428	757	41	also	also	ADV
ftr-428	757	42	on	on	ADP
ftr-428	757	43	the	the	DET
ftr-428	757	44	death	death	NOUN
ftr-428	757	45	of	of	ADP
ftr-428	757	46	his	his	PRON
ftr-428	757	47	daughter	daughter	NOUN
ftr-428	757	48	without	without	ADP
ftr-428	757	49	issue	issue	NOUN
ftr-428	757	50	attaining	attain	VERB
ftr-428	757	51	age	age	NOUN
ftr-428	757	52	21	21	NUM
ftr-428	757	53	,	,	PUNCT
ftr-428	757	54	was	be	AUX
ftr-428	757	55	unascertainable	unascertainable	ADJ
ftr-428	757	56	.	.	PUNCT
ftr-428	758	1	"	"	PUNCT
ftr-428	758	2	actuarial	actuarial	ADJ
ftr-428	758	3	science	science	NOUN
ftr-428	758	4	may	may	AUX
ftr-428	758	5	have	have	AUX
ftr-428	758	6	made	make	VERB
ftr-428	758	7	great	great	ADJ
ftr-428	758	8	strides	stride	NOUN
ftr-428	758	9	in	in	ADP
ftr-428	758	10	appraising	appraise	VERB
ftr-428	758	11	the	the	DET
ftr-428	758	12	value	value	NOUN
ftr-428	758	13	of	of	ADP
ftr-428	758	14	that	that	PRON
ftr-428	758	15	which	which	PRON
ftr-428	758	16	seems	seem	VERB
ftr-428	758	17	to	to	PART
ftr-428	758	18	be	be	AUX
ftr-428	758	19	unappraisable	unappraisable	ADJ
ftr-428	758	20	,	,	PUNCT
ftr-428	758	21	but	but	CCONJ
ftr-428	758	22	we	we	PRON
ftr-428	758	23	have	have	VERB
ftr-428	758	24	no	no	DET
ftr-428	758	25	reason	reason	NOUN
ftr-428	758	26	to	to	PART
ftr-428	758	27	believe	believe	VERB
ftr-428	758	28	from	from	ADP
ftr-428	758	29	this	this	DET
ftr-428	758	30	record	record	NOUN
ftr-428	758	31	that	that	SCONJ
ftr-428	758	32	even	even	ADV
ftr-428	758	33	the	the	DET
ftr-428	758	34	actuarial	actuarial	ADJ
ftr-428	758	35	art	art	NOUN
ftr-428	758	36	could	could	AUX
ftr-428	758	37	do	do	VERB
ftr-428	758	38	more	more	ADJ
ftr-428	758	39	than	than	SCONJ
ftr-428	758	40	guess	guess	VERB
ftr-428	758	41	at	at	ADP
ftr-428	758	42	the	the	DET
ftr-428	758	43	value	value	NOUN
ftr-428	758	44	here	here	ADV
ftr-428	758	45	in	in	ADP
ftr-428	758	46	question	question	NOUN
ftr-428	758	47	.	.	PUNCT
ftr-428	758	48	"	"	PUNCT
ftr-428	759	1	i	i	PRON
ftr-428	759	2	d.	d.	PROPN
ftr-428	759	3	at	at	ADP
ftr-428	759	4	189	189	NUM
ftr-428	759	5	.	.	PUNCT
ftr-428	759	6	)	)	PUNCT
ftr-428	760	1	the	the	DET
ftr-428	760	2	effect	effect	NOUN
ftr-428	760	3	of	of	ADP
ftr-428	760	4	the	the	DET
ftr-428	760	5	holding	holding	NOUN
ftr-428	760	6	in	in	ADP
ftr-428	760	7	robinette	robinette	PROPN
ftr-428	760	8	was	be	AUX
ftr-428	760	9	to	to	PART
ftr-428	760	10	deny	deny	VERB
ftr-428	760	11	the	the	DET
ftr-428	760	12	donor	donor	NOUN
ftr-428	760	13	the	the	DET
ftr-428	760	14	benefit	benefit	NOUN
ftr-428	760	15	of	of	ADP
ftr-428	760	16	a	a	DET
ftr-428	760	17	smaller	small	ADJ
ftr-428	760	18	gift	gift	NOUN
ftr-428	760	19	,	,	PUNCT
ftr-428	760	20	i.e.	i.e.	X
ftr-428	760	21	reduced	reduce	VERB
ftr-428	760	22	by	by	ADP
ftr-428	760	23	the	the	DET
ftr-428	760	24	value	value	NOUN
ftr-428	760	25	of	of	ADP
ftr-428	760	26	the	the	DET
ftr-428	760	27	donor	donor	NOUN
ftr-428	760	28	's	's	PART
ftr-428	760	29	retained	retain	VERB
ftr-428	760	30	interest	interest	NOUN
ftr-428	760	31	which	which	PRON
ftr-428	760	32	could	could	AUX
ftr-428	760	33	not	not	PART
ftr-428	760	34	be	be	AUX
ftr-428	760	35	valued	value	VERB
ftr-428	760	36	due	due	ADP
ftr-428	760	37	to	to	ADP
ftr-428	760	38	the	the	DET
ftr-428	760	39	contingencies	contingency	NOUN
ftr-428	760	40	imposed	impose	VERB
ftr-428	760	41	by	by	ADP
ftr-428	760	42	the	the	DET
ftr-428	760	43	donor	donor	NOUN
ftr-428	760	44	.	.	PUNCT
ftr-428	761	1	unfortunately	unfortunately	ADV
ftr-428	761	2	,	,	PUNCT
ftr-428	761	3	however	however	ADV
ftr-428	761	4	,	,	PUNCT
ftr-428	761	5	the	the	DET
ftr-428	761	6	holding	holding	NOUN
ftr-428	761	7	of	of	ADP
ftr-428	761	8	this	this	DET
ftr-428	761	9	case	case	NOUN
ftr-428	761	10	has	have	AUX
ftr-428	761	11	sometimes	sometimes	ADV
ftr-428	761	12	been	be	AUX
ftr-428	761	13	applied	apply	VERB
ftr-428	761	14	summarily	summarily	ADV
ftr-428	761	15	to	to	ADP
ftr-428	761	16	§	§	PROPN
ftr-428	761	17	2037	2037	NUM
ftr-428	761	18	cases	case	NOUN
ftr-428	761	19	with	with	ADP
ftr-428	761	20	the	the	DET
ftr-428	761	21	result	result	NOUN
ftr-428	761	22	that	that	SCONJ
ftr-428	761	23	reversions	reversion	NOUN
ftr-428	761	24	that	that	PRON
ftr-428	761	25	can	can	AUX
ftr-428	761	26	not	not	PART
ftr-428	761	27	be	be	AUX
ftr-428	761	28	valued	value	VERB
ftr-428	761	29	have	have	AUX
ftr-428	761	30	been	be	AUX
ftr-428	761	31	assigned	assign	VERB
ftr-428	761	32	a	a	DET
ftr-428	761	33	value	value	NOUN
ftr-428	761	34	of	of	ADP
ftr-428	761	35	zero	zero	NUM
ftr-428	761	36	and	and	CCONJ
ftr-428	761	37	thus	thus	ADV
ftr-428	761	38	allowed	allow	VERB
ftr-428	761	39	to	to	PART
ftr-428	761	40	escape	escape	VERB
ftr-428	761	41	taxation	taxation	NOUN
ftr-428	761	42	under	under	ADP
ftr-428	761	43	the	the	DET
ftr-428	761	44	5	5	NUM
ftr-428	761	45	%	%	NOUN
ftr-428	761	46	rule	rule	NOUN
ftr-428	761	47	.	.	PUNCT
ftr-428	762	1	see	see	VERB
ftr-428	762	2	,	,	PUNCT
ftr-428	762	3	e.g.	e.g.	ADV
ftr-428	762	4	,	,	PUNCT
ftr-428	762	5	commissioner	commissioner	PROPN
ftr-428	762	6	v.	v.	PROPN
ftr-428	762	7	cardeza	cardeza	PROPN
ftr-428	762	8	's	's	PART
ftr-428	762	9	estate	estate	NOUN
ftr-428	762	10	,	,	PUNCT
ftr-428	762	11	173	173	NUM
ftr-428	762	12	f.2d	f.2d	SYM
ftr-428	762	13	19	19	NUM
ftr-428	762	14	(	(	PUNCT
ftr-428	762	15	3d	3d	PROPN
ftr-428	762	16	cir	cir	NOUN
ftr-428	762	17	.	.	PROPN
ftr-428	762	18	1949	1949	NUM
ftr-428	762	19	)	)	PUNCT
ftr-428	762	20	(	(	PUNCT
ftr-428	762	21	holding	hold	VERB
ftr-428	762	22	that	that	SCONJ
ftr-428	762	23	,	,	PUNCT
ftr-428	762	24	the	the	DET
ftr-428	762	25	death	death	NOUN
ftr-428	762	26	of	of	ADP
ftr-428	762	27	decedent	decedent	PROPN
ftr-428	762	28	's	's	PART
ftr-428	762	29	son	son	NOUN
ftr-428	762	30	without	without	ADP
ftr-428	762	31	issue	issue	NOUN
ftr-428	762	32	was	be	AUX
ftr-428	762	33	considered	consider	VERB
ftr-428	762	34	too	too	ADV
ftr-428	762	35	speculative	speculative	ADJ
ftr-428	762	36	to	to	ADP
ftr-428	762	37	value	value	NOUN
ftr-428	762	38	)	)	PUNCT
ftr-428	762	39	;	;	PUNCT
ftr-428	762	40	estate	estate	NOUN
ftr-428	762	41	of	of	ADP
ftr-428	762	42	cardeza	cardeza	NOUN
ftr-428	762	43	v.	v.	ADP
ftr-428	762	44	2001	2001	NUM
ftr-428	762	45	]	]	PUNCT
ftr-428	762	46	percent	percent	NOUN
ftr-428	762	47	rule	rule	NOUN
ftr-428	762	48	,	,	PUNCT
ftr-428	762	49	the	the	DET
ftr-428	762	50	courts	court	NOUN
ftr-428	762	51	will	will	AUX
ftr-428	762	52	not	not	PART
ftr-428	762	53	aggregate	aggregate	VERB
ftr-428	762	54	interests	interest	NOUN
ftr-428	762	55	or	or	CCONJ
ftr-428	762	56	powers	power	NOUN
ftr-428	762	57	to	to	PART
ftr-428	762	58	satisfy	satisfy	VERB
ftr-428	762	59	this	this	DET
ftr-428	762	60	requirement	requirement	NOUN
ftr-428	762	61	.	.	PUNCT
ftr-428	763	1	3	3	NUM
ftr-428	763	2	9	9	NUM
ftr-428	763	3	also	also	ADV
ftr-428	763	4	,	,	PUNCT
ftr-428	763	5	where	where	SCONJ
ftr-428	763	6	the	the	DET
ftr-428	763	7	reversionary	reversionary	ADJ
ftr-428	763	8	interest	interest	NOUN
ftr-428	763	9	applies	apply	VERB
ftr-428	763	10	to	to	ADP
ftr-428	763	11	only	only	ADV
ftr-428	763	12	a	a	DET
ftr-428	763	13	portion	portion	NOUN
ftr-428	763	14	of	of	ADP
ftr-428	763	15	the	the	DET
ftr-428	763	16	corpus	corpus	NOUN
ftr-428	763	17	,	,	PUNCT
ftr-428	763	18	only	only	ADV
ftr-428	763	19	that	that	DET
ftr-428	763	20	part	part	NOUN
ftr-428	763	21	will	will	AUX
ftr-428	763	22	be	be	AUX
ftr-428	763	23	subject	subject	ADJ
ftr-428	763	24	to	to	ADP
ftr-428	763	25	estate	estate	NOUN
ftr-428	763	26	tax	tax	NOUN
ftr-428	763	27	.	.	PUNCT
ftr-428	764	1	4	4	NUM
ftr-428	764	2	'	'	PUNCT
ftr-428	764	3	congress	congress	NOUN
ftr-428	764	4	wanted	want	VERB
ftr-428	764	5	to	to	PART
ftr-428	764	6	united	united	VERB
ftr-428	764	7	states	states	PROPN
ftr-428	764	8	,	,	PUNCT
ftr-428	764	9	52	52	NUM
ftr-428	764	10	a.f.t.r	a.f.t.r	NOUN
ftr-428	764	11	.	.	PUNCT
ftr-428	765	1	1911	1911	NUM
ftr-428	765	2	(	(	PUNCT
ftr-428	765	3	e.d	e.d	PROPN
ftr-428	765	4	.	.	PROPN
ftr-428	765	5	pa	pa	PROPN
ftr-428	765	6	.	.	PROPN
ftr-428	765	7	1957	1957	NUM
ftr-428	765	8	)	)	PUNCT
ftr-428	765	9	,	,	PUNCT
ftr-428	765	10	aft'd	aft'd	PROPN
ftr-428	765	11	,	,	PUNCT
ftr-428	765	12	261	261	NUM
ftr-428	765	13	f.2d	f.2d	ADP
ftr-428	765	14	423	423	NUM
ftr-428	765	15	(	(	PUNCT
ftr-428	765	16	3d	3d	PROPN
ftr-428	765	17	cir	cir	NOUN
ftr-428	765	18	.	.	PROPN
ftr-428	765	19	1958	1958	NUM
ftr-428	765	20	)	)	PUNCT
ftr-428	765	21	(	(	PUNCT
ftr-428	765	22	relating	relate	VERB
ftr-428	765	23	to	to	ADP
ftr-428	765	24	the	the	DET
ftr-428	765	25	same	same	ADJ
ftr-428	765	26	estate	estate	NOUN
ftr-428	765	27	as	as	ADP
ftr-428	765	28	the	the	DET
ftr-428	765	29	1949	1949	NUM
ftr-428	765	30	case	case	NOUN
ftr-428	765	31	)	)	PUNCT
ftr-428	765	32	.	.	PUNCT
ftr-428	766	1	in	in	ADP
ftr-428	766	2	this	this	DET
ftr-428	766	3	case	case	NOUN
ftr-428	766	4	,	,	PUNCT
ftr-428	766	5	the	the	DET
ftr-428	766	6	court	court	NOUN
ftr-428	766	7	stated	state	VERB
ftr-428	766	8	that	that	SCONJ
ftr-428	766	9	the	the	DET
ftr-428	766	10	issue	issue	NOUN
ftr-428	766	11	was	be	AUX
ftr-428	766	12	"	"	PUNCT
ftr-428	766	13	whether	whether	SCONJ
ftr-428	766	14	it	it	PRON
ftr-428	766	15	can	can	AUX
ftr-428	766	16	be	be	AUX
ftr-428	766	17	established	establish	VERB
ftr-428	766	18	that	that	SCONJ
ftr-428	766	19	a	a	DET
ftr-428	766	20	woman	woman	NOUN
ftr-428	766	21	85	85	NUM
ftr-428	766	22	years	year	NOUN
ftr-428	766	23	old	old	ADJ
ftr-428	766	24	has	have	VERB
ftr-428	766	25	a	a	DET
ftr-428	766	26	less	less	ADJ
ftr-428	766	27	than	than	ADP
ftr-428	766	28	5	5	NUM
ftr-428	766	29	%	%	NOUN
ftr-428	766	30	chance	chance	NOUN
ftr-428	766	31	of	of	ADP
ftr-428	766	32	surviving	survive	VERB
ftr-428	766	33	a	a	DET
ftr-428	766	34	man	man	NOUN
ftr-428	766	35	of	of	ADP
ftr-428	766	36	64	64	NUM
ftr-428	766	37	married	marry	VERB
ftr-428	766	38	to	to	ADP
ftr-428	766	39	a	a	DET
ftr-428	766	40	woman	woman	NOUN
ftr-428	766	41	of	of	ADP
ftr-428	766	42	59	59	NUM
ftr-428	766	43	and	and	CCONJ
ftr-428	766	44	also	also	ADV
ftr-428	766	45	any	any	DET
ftr-428	766	46	child	child	NOUN
ftr-428	766	47	or	or	CCONJ
ftr-428	766	48	children	child	NOUN
ftr-428	766	49	whom	whom	PRON
ftr-428	766	50	he	he	PRON
ftr-428	766	51	may	may	AUX
ftr-428	766	52	have	have	VERB
ftr-428	766	53	in	in	ADP
ftr-428	766	54	the	the	DET
ftr-428	766	55	future	future	NOUN
ftr-428	766	56	.	.	PUNCT
ftr-428	766	57	"	"	PUNCT
ftr-428	767	1	i	i	PRON
ftr-428	767	2	d.	d.	PROPN
ftr-428	767	3	the	the	DET
ftr-428	767	4	court	court	NOUN
ftr-428	767	5	found	find	VERB
ftr-428	767	6	that	that	SCONJ
ftr-428	767	7	the	the	DET
ftr-428	767	8	value	value	NOUN
ftr-428	767	9	was	be	AUX
ftr-428	767	10	unascertainable	unascertainable	ADJ
ftr-428	767	11	and	and	CCONJ
ftr-428	767	12	thus	thus	ADV
ftr-428	767	13	had	have	VERB
ftr-428	767	14	a	a	DET
ftr-428	767	15	zero	zero	NUM
ftr-428	767	16	value	value	NOUN
ftr-428	767	17	.	.	PUNCT
ftr-428	768	1	estate	estate	NOUN
ftr-428	768	2	of	of	ADP
ftr-428	768	3	graham	graham	PROPN
ftr-428	768	4	v.	v.	PROPN
ftr-428	768	5	commissioner	commissioner	PROPN
ftr-428	768	6	,	,	PUNCT
ftr-428	768	7	46	46	NUM
ftr-428	768	8	t.c	t.c	PROPN
ftr-428	768	9	.	.	PROPN
ftr-428	768	10	415	415	NUM
ftr-428	768	11	,	,	PUNCT
ftr-428	768	12	426	426	NUM
ftr-428	768	13	-	-	SYM
ftr-428	768	14	427	427	NUM
ftr-428	768	15	(	(	PUNCT
ftr-428	768	16	1966	1966	NUM
ftr-428	768	17	)	)	PUNCT
ftr-428	768	18	,	,	PUNCT
ftr-428	768	19	the	the	DET
ftr-428	768	20	court	court	NOUN
ftr-428	768	21	observed	observe	VERB
ftr-428	768	22	,	,	PUNCT
ftr-428	768	23	"	"	PUNCT
ftr-428	768	24	decedent	decedent	NOUN
ftr-428	768	25	's	's	PART
ftr-428	768	26	power	power	NOUN
ftr-428	768	27	to	to	PART
ftr-428	768	28	dispose	dispose	VERB
ftr-428	768	29	of	of	ADP
ftr-428	768	30	the	the	DET
ftr-428	768	31	trust	trust	NOUN
ftr-428	768	32	assets	asset	NOUN
ftr-428	768	33	immediately	immediately	ADV
ftr-428	768	34	before	before	SCONJ
ftr-428	768	35	his	his	PRON
ftr-428	768	36	death	death	NOUN
ftr-428	768	37	was	be	AUX
ftr-428	768	38	contingent	contingent	ADJ
ftr-428	768	39	upon	upon	SCONJ
ftr-428	768	40	survival	survival	NOUN
ftr-428	768	41	of	of	ADP
ftr-428	768	42	the	the	DET
ftr-428	768	43	decedent	decedent	NOUN
ftr-428	768	44	and	and	CCONJ
ftr-428	768	45	his	his	PRON
ftr-428	768	46	wife	wife	NOUN
ftr-428	768	47	for	for	ADP
ftr-428	768	48	6	6	NUM
ftr-428	768	49	years	year	NOUN
ftr-428	768	50	by	by	ADP
ftr-428	768	51	the	the	DET
ftr-428	768	52	decedent	decedent	NOUN
ftr-428	768	53	's	's	PART
ftr-428	768	54	daughters	daughter	NOUN
ftr-428	768	55	,	,	PUNCT
ftr-428	768	56	and	and	CCONJ
ftr-428	768	57	the	the	DET
ftr-428	768	58	voluntary	voluntary	ADJ
ftr-428	768	59	act	act	NOUN
ftr-428	768	60	of	of	ADP
ftr-428	768	61	those	those	DET
ftr-428	768	62	daughters	daughter	NOUN
ftr-428	768	63	,	,	PUNCT
ftr-428	768	64	or	or	CCONJ
ftr-428	768	65	the	the	DET
ftr-428	768	66	survivor	survivor	NOUN
ftr-428	768	67	of	of	ADP
ftr-428	768	68	them	they	PRON
ftr-428	768	69	,	,	PUNCT
ftr-428	768	70	of	of	ADP
ftr-428	768	71	terminating	terminate	VERB
ftr-428	768	72	the	the	DET
ftr-428	768	73	trust	trust	NOUN
ftr-428	768	74	.	.	PUNCT
ftr-428	768	75	"	"	PUNCT
ftr-428	769	1	i	i	PRON
ftr-428	769	2	d.	d.	PROPN
ftr-428	769	3	at	at	ADP
ftr-428	769	4	426	426	NUM
ftr-428	769	5	.	.	PUNCT
ftr-428	770	1	while	while	SCONJ
ftr-428	770	2	the	the	DET
ftr-428	770	3	contingency	contingency	NOUN
ftr-428	770	4	of	of	ADP
ftr-428	770	5	survival	survival	NOUN
ftr-428	770	6	may	may	AUX
ftr-428	770	7	be	be	AUX
ftr-428	770	8	calculated	calculate	VERB
ftr-428	770	9	,	,	PUNCT
ftr-428	770	10	the	the	DET
ftr-428	770	11	court	court	NOUN
ftr-428	770	12	said	say	VERB
ftr-428	770	13	it	it	PRON
ftr-428	770	14	would	would	AUX
ftr-428	770	15	be	be	AUX
ftr-428	770	16	a	a	DET
ftr-428	770	17	"	"	PUNCT
ftr-428	770	18	mere	mere	ADJ
ftr-428	770	19	guess	guess	NOUN
ftr-428	770	20	"	"	PUNCT
ftr-428	770	21	to	to	PART
ftr-428	770	22	quantify	quantify	VERB
ftr-428	770	23	such	such	DET
ftr-428	770	24	a	a	DET
ftr-428	770	25	voluntary	voluntary	ADJ
ftr-428	770	26	act	act	NOUN
ftr-428	770	27	.	.	PUNCT
ftr-428	771	1	i	i	PRON
ftr-428	771	2	d.	d.	PROPN
ftr-428	771	3	)	)	PUNCT
ftr-428	771	4	.	.	PUNCT
ftr-428	772	1	but	but	CCONJ
ftr-428	772	2	see	see	VERB
ftr-428	772	3	in	in	ADP
ftr-428	772	4	re	re	PROPN
ftr-428	772	5	hill	hill	PROPN
ftr-428	772	6	's	's	PART
ftr-428	772	7	estate	estate	PROPN
ftr-428	772	8	v.	v.	PROPN
ftr-428	772	9	commissioner	commissioner	NOUN
ftr-428	772	10	,	,	PUNCT
ftr-428	772	11	193	193	NUM
ftr-428	772	12	f.2d	f.2d	NOUN
ftr-428	772	13	724	724	NUM
ftr-428	772	14	(	(	PUNCT
ftr-428	772	15	2d	2d	NUM
ftr-428	772	16	cir	cir	NOUN
ftr-428	772	17	.	.	PROPN
ftr-428	772	18	1952	1952	NUM
ftr-428	772	19	)	)	PUNCT
ftr-428	772	20	(	(	PUNCT
ftr-428	772	21	wherein	wherein	SCONJ
ftr-428	772	22	the	the	DET
ftr-428	772	23	court	court	NOUN
ftr-428	772	24	refused	refuse	VERB
ftr-428	772	25	to	to	PART
ftr-428	772	26	attempt	attempt	VERB
ftr-428	772	27	to	to	PART
ftr-428	772	28	value	value	VERB
ftr-428	772	29	a	a	DET
ftr-428	772	30	complicated	complicated	ADJ
ftr-428	772	31	set	set	NOUN
ftr-428	772	32	of	of	ADP
ftr-428	772	33	factors	factor	NOUN
ftr-428	772	34	)	)	PUNCT
ftr-428	772	35	.	.	PUNCT
ftr-428	773	1	"	"	PUNCT
ftr-428	773	2	the	the	DET
ftr-428	773	3	amount	amount	NOUN
ftr-428	773	4	...	...	PUNCT
ftr-428	773	5	is	be	AUX
ftr-428	773	6	somewhat	somewhat	ADV
ftr-428	773	7	speculative	speculative	ADJ
ftr-428	773	8	and	and	CCONJ
ftr-428	773	9	admits	admit	VERB
ftr-428	773	10	ofno	ofno	ADJ
ftr-428	773	11	accurate	accurate	ADJ
ftr-428	773	12	determination	determination	NOUN
ftr-428	773	13	,	,	PUNCT
ftr-428	773	14	but	but	CCONJ
ftr-428	773	15	we	we	PRON
ftr-428	773	16	can	can	AUX
ftr-428	773	17	not	not	PART
ftr-428	773	18	doubt	doubt	VERB
ftr-428	773	19	that	that	SCONJ
ftr-428	773	20	the	the	DET
ftr-428	773	21	right	right	NOUN
ftr-428	773	22	had	have	VERB
ftr-428	773	23	value	value	NOUN
ftr-428	773	24	at	at	ADP
ftr-428	773	25	the	the	DET
ftr-428	773	26	date	date	NOUN
ftr-428	773	27	of	of	ADP
ftr-428	773	28	the	the	DET
ftr-428	773	29	settlor	settlor	NOUN
ftr-428	773	30	's	's	PART
ftr-428	773	31	death	death	NOUN
ftr-428	773	32	.	.	PUNCT
ftr-428	773	33	"	"	PUNCT
ftr-428	774	1	i	i	PRON
ftr-428	774	2	d.	d.	PROPN
ftr-428	774	3	at	at	ADP
ftr-428	774	4	728	728	NUM
ftr-428	774	5	.	.	PUNCT
ftr-428	775	1	the	the	DET
ftr-428	775	2	court	court	NOUN
ftr-428	775	3	found	find	VERB
ftr-428	775	4	the	the	DET
ftr-428	775	5	contingency	contingency	NOUN
ftr-428	775	6	too	too	ADV
ftr-428	775	7	remote	remote	ADJ
ftr-428	775	8	.	.	PUNCT
ftr-428	776	1	this	this	PRON
ftr-428	776	2	was	be	AUX
ftr-428	776	3	conditional	conditional	ADJ
ftr-428	776	4	upon	upon	SCONJ
ftr-428	776	5	the	the	DET
ftr-428	776	6	complete	complete	ADJ
ftr-428	776	7	failure	failure	NOUN
ftr-428	776	8	of	of	ADP
ftr-428	776	9	the	the	DET
ftr-428	776	10	daughter	daughter	NOUN
ftr-428	776	11	's	's	PART
ftr-428	776	12	issue	issue	NOUN
ftr-428	776	13	.	.	PUNCT
ftr-428	777	1	actuarially	actuarially	ADV
ftr-428	777	2	it	it	PRON
ftr-428	777	3	is	be	AUX
ftr-428	777	4	most	most	ADV
ftr-428	777	5	unlikely	unlikely	ADJ
ftr-428	777	6	that	that	SCONJ
ftr-428	777	7	the	the	DET
ftr-428	777	8	estate	estate	NOUN
ftr-428	777	9	will	will	AUX
ftr-428	777	10	receive	receive	VERB
ftr-428	777	11	anything	anything	PRON
ftr-428	777	12	under	under	ADP
ftr-428	777	13	this	this	DET
ftr-428	777	14	provision	provision	NOUN
ftr-428	777	15	.	.	PUNCT
ftr-428	778	1	at	at	ADP
ftr-428	778	2	the	the	DET
ftr-428	778	3	settlor	settlor	NOUN
ftr-428	778	4	's	's	PART
ftr-428	778	5	death	death	NOUN
ftr-428	778	6	there	there	PRON
ftr-428	778	7	was	be	VERB
ftr-428	778	8	alive	alive	ADJ
ftr-428	778	9	an	an	DET
ftr-428	778	10	infant	infant	NOUN
ftr-428	778	11	granddaughter	granddaughter	NOUN
ftr-428	778	12	who	who	PRON
ftr-428	778	13	might	might	AUX
ftr-428	778	14	marry	marry	VERB
ftr-428	778	15	and	and	CCONJ
ftr-428	778	16	have	have	VERB
ftr-428	778	17	children	child	NOUN
ftr-428	778	18	before	before	SCONJ
ftr-428	778	19	the	the	DET
ftr-428	778	20	trust	trust	NOUN
ftr-428	778	21	terminated	terminate	VERB
ftr-428	778	22	.	.	PUNCT
ftr-428	779	1	also	also	ADV
ftr-428	779	2	,	,	PUNCT
ftr-428	779	3	the	the	DET
ftr-428	779	4	daughter	daughter	NOUN
ftr-428	779	5	aged	age	VERB
ftr-428	779	6	35	35	NUM
ftr-428	779	7	survived	survive	VERB
ftr-428	779	8	;	;	PUNCT
ftr-428	779	9	she	she	PRON
ftr-428	779	10	was	be	AUX
ftr-428	779	11	married	married	ADJ
ftr-428	779	12	and	and	CCONJ
ftr-428	779	13	the	the	DET
ftr-428	779	14	prospect	prospect	NOUN
ftr-428	779	15	that	that	SCONJ
ftr-428	779	16	she	she	PRON
ftr-428	779	17	might	might	AUX
ftr-428	779	18	have	have	AUX
ftr-428	779	19	additional	additional	ADJ
ftr-428	779	20	children	child	NOUN
ftr-428	779	21	was	be	AUX
ftr-428	779	22	not	not	PART
ftr-428	779	23	improbable	improbable	ADJ
ftr-428	779	24	.	.	PUNCT
ftr-428	780	1	i	i	PRON
ftr-428	780	2	d.	d.	PROPN
ftr-428	780	3	although	although	SCONJ
ftr-428	780	4	the	the	DET
ftr-428	780	5	court	court	NOUN
ftr-428	780	6	cited	cite	VERB
ftr-428	780	7	to	to	ADP
ftr-428	780	8	both	both	DET
ftr-428	780	9	cardeza	cardeza	NOUN
ftr-428	780	10	's	's	PART
ftr-428	780	11	estate	estate	NOUN
ftr-428	780	12	and	and	CCONJ
ftr-428	780	13	to	to	ADP
ftr-428	780	14	robinette	robinette	PROPN
ftr-428	780	15	,	,	PUNCT
ftr-428	780	16	and	and	CCONJ
ftr-428	780	17	stated	state	VERB
ftr-428	780	18	that	that	SCONJ
ftr-428	780	19	it	it	PRON
ftr-428	780	20	had	have	VERB
ftr-428	780	21	no	no	DET
ftr-428	780	22	ascertainable	ascertainable	ADJ
ftr-428	780	23	value	value	NOUN
ftr-428	780	24	,	,	PUNCT
ftr-428	780	25	the	the	DET
ftr-428	780	26	court	court	NOUN
ftr-428	780	27	actually	actually	ADV
ftr-428	780	28	attempted	attempt	VERB
ftr-428	780	29	to	to	PART
ftr-428	780	30	"	"	PUNCT
ftr-428	780	31	guess	guess	VERB
ftr-428	780	32	"	"	PUNCT
ftr-428	780	33	at	at	ADP
ftr-428	780	34	its	its	PRON
ftr-428	780	35	value	value	NOUN
ftr-428	780	36	.	.	PUNCT
ftr-428	781	1	if	if	SCONJ
ftr-428	781	2	a	a	DET
ftr-428	781	3	donor	donor	NOUN
ftr-428	781	4	-	-	PUNCT
ftr-428	781	5	created	create	VERB
ftr-428	781	6	contingency	contingency	NOUN
ftr-428	781	7	can	can	AUX
ftr-428	781	8	not	not	PART
ftr-428	781	9	be	be	AUX
ftr-428	781	10	calculated	calculate	VERB
ftr-428	781	11	,	,	PUNCT
ftr-428	781	12	however	however	ADV
ftr-428	781	13	,	,	PUNCT
ftr-428	781	14	perhaps	perhaps	ADV
ftr-428	781	15	a	a	DET
ftr-428	781	16	more	more	ADV
ftr-428	781	17	reasonable	reasonable	ADJ
ftr-428	781	18	approach	approach	NOUN
ftr-428	781	19	would	would	AUX
ftr-428	781	20	be	be	AUX
ftr-428	781	21	to	to	PART
ftr-428	781	22	ignore	ignore	VERB
ftr-428	781	23	this	this	DET
ftr-428	781	24	donor	donor	NOUN
ftr-428	781	25	-	-	PUNCT
ftr-428	781	26	created	create	VERB
ftr-428	781	27	contingency	contingency	NOUN
ftr-428	781	28	and	and	CCONJ
ftr-428	781	29	to	to	PART
ftr-428	781	30	rely	rely	VERB
ftr-428	781	31	on	on	ADP
ftr-428	781	32	the	the	DET
ftr-428	781	33	survivorship	survivorship	NOUN
ftr-428	781	34	contingency	contingency	NOUN
ftr-428	781	35	to	to	PART
ftr-428	781	36	determine	determine	VERB
ftr-428	781	37	whether	whether	SCONJ
ftr-428	781	38	or	or	CCONJ
ftr-428	781	39	not	not	PART
ftr-428	781	40	the	the	DET
ftr-428	781	41	de	de	PROPN
ftr-428	781	42	minimis	minimis	PROPN
ftr-428	781	43	requirement	requirement	NOUN
ftr-428	781	44	of	of	ADP
ftr-428	781	45	§	§	PROPN
ftr-428	781	46	2037	2037	NUM
ftr-428	781	47	would	would	AUX
ftr-428	781	48	be	be	AUX
ftr-428	781	49	met	meet	VERB
ftr-428	781	50	.	.	PUNCT
ftr-428	782	1	with	with	ADP
ftr-428	782	2	respect	respect	NOUN
ftr-428	782	3	to	to	ADP
ftr-428	782	4	interests	interest	NOUN
ftr-428	782	5	that	that	PRON
ftr-428	782	6	are	be	AUX
ftr-428	782	7	difficult	difficult	ADJ
ftr-428	782	8	to	to	PART
ftr-428	782	9	value	value	VERB
ftr-428	782	10	,	,	PUNCT
ftr-428	782	11	the	the	DET
ftr-428	782	12	irs	irs	PROPN
ftr-428	782	13	has	have	AUX
ftr-428	782	14	followed	follow	VERB
ftr-428	782	15	the	the	DET
ftr-428	782	16	1954	1954	NUM
ftr-428	782	17	committee	committee	NOUN
ftr-428	782	18	reports	report	VERB
ftr-428	782	19	:	:	PUNCT
ftr-428	782	20	"	"	PUNCT
ftr-428	782	21	where	where	SCONJ
ftr-428	782	22	it	it	PRON
ftr-428	782	23	is	be	AUX
ftr-428	782	24	apparent	apparent	ADJ
ftr-428	782	25	from	from	ADP
ftr-428	782	26	the	the	DET
ftr-428	782	27	facts	fact	NOUN
ftr-428	782	28	that	that	SCONJ
ftr-428	782	29	property	property	NOUN
ftr-428	782	30	could	could	AUX
ftr-428	782	31	have	have	AUX
ftr-428	782	32	reverted	revert	VERB
ftr-428	782	33	to	to	ADP
ftr-428	782	34	the	the	DET
ftr-428	782	35	decedent	decedent	NOUN
ftr-428	782	36	under	under	ADP
ftr-428	782	37	contingencies	contingency	NOUN
ftr-428	782	38	that	that	PRON
ftr-428	782	39	were	be	AUX
ftr-428	782	40	not	not	PART
ftr-428	782	41	remote	remote	ADJ
ftr-428	782	42	,	,	PUNCT
ftr-428	782	43	the	the	DET
ftr-428	782	44	reversionary	reversionary	ADJ
ftr-428	782	45	interest	interest	NOUN
ftr-428	782	46	is	be	AUX
ftr-428	782	47	not	not	PART
ftr-428	782	48	to	to	PART
ftr-428	782	49	be	be	AUX
ftr-428	782	50	necessarily	necessarily	ADV
ftr-428	782	51	regarded	regard	VERB
ftr-428	782	52	as	as	ADP
ftr-428	782	53	having	have	VERB
ftr-428	782	54	no	no	DET
ftr-428	782	55	value	value	NOUN
ftr-428	782	56	merely	merely	ADV
ftr-428	782	57	because	because	SCONJ
ftr-428	782	58	the	the	DET
ftr-428	782	59	value	value	NOUN
ftr-428	782	60	thereof	thereof	ADV
ftr-428	782	61	can	can	AUX
ftr-428	782	62	not	not	PART
ftr-428	782	63	be	be	AUX
ftr-428	782	64	measured	measure	VERB
ftr-428	782	65	precisely	precisely	ADV
ftr-428	782	66	.	.	PUNCT
ftr-428	782	67	"	"	PUNCT
ftr-428	783	1	1954	1954	NUM
ftr-428	783	2	s.	s.	PROPN
ftr-428	783	3	rep	rep	PROPN
ftr-428	783	4	.	.	PROPN
ftr-428	783	5	,	,	PUNCT
ftr-428	783	6	supra	supra	PROPN
ftr-428	783	7	note	note	PROPN
ftr-428	783	8	18	18	NUM
ftr-428	783	9	,	,	PUNCT
ftr-428	783	10	at	at	ADP
ftr-428	783	11	469	469	NUM
ftr-428	783	12	;	;	PUNCT
ftr-428	783	13	1954	1954	NUM
ftr-428	783	14	h.	h.	PROPN
ftr-428	783	15	rep	rep	PROPN
ftr-428	783	16	.	.	PROPN
ftr-428	783	17	,	,	PUNCT
ftr-428	783	18	supra	supra	PROPN
ftr-428	783	19	note	note	PROPN
ftr-428	783	20	18	18	NUM
ftr-428	783	21	,	,	PUNCT
ftr-428	783	22	at	at	ADP
ftr-428	783	23	a314	a314	PRON
ftr-428	783	24	.	.	PUNCT
ftr-428	784	1	moreover	moreover	ADV
ftr-428	784	2	,	,	PUNCT
ftr-428	784	3	with	with	ADP
ftr-428	784	4	respect	respect	NOUN
ftr-428	784	5	to	to	ADP
ftr-428	784	6	the	the	DET
ftr-428	784	7	contingency	contingency	NOUN
ftr-428	784	8	of	of	ADP
ftr-428	784	9	a	a	DET
ftr-428	784	10	failure	failure	NOUN
ftr-428	784	11	of	of	ADP
ftr-428	784	12	issue	issue	NOUN
ftr-428	784	13	,	,	PUNCT
ftr-428	784	14	the	the	DET
ftr-428	784	15	regulations	regulation	NOUN
ftr-428	784	16	state	state	VERB
ftr-428	784	17	that	that	SCONJ
ftr-428	784	18	the	the	DET
ftr-428	784	19	general	general	ADJ
ftr-428	784	20	rules	rule	VERB
ftr-428	784	21	under	under	ADP
ftr-428	784	22	§	§	PROPN
ftr-428	784	23	20.2031	20.2031	NUM
ftr-428	784	24	-	-	SYM
ftr-428	784	25	1	1	NUM
ftr-428	784	26	,	,	PUNCT
ftr-428	784	27	are	be	AUX
ftr-428	784	28	applicable	applicable	ADJ
ftr-428	784	29	where	where	SCONJ
ftr-428	784	30	it	it	PRON
ftr-428	784	31	can	can	AUX
ftr-428	784	32	not	not	PART
ftr-428	784	33	be	be	AUX
ftr-428	784	34	shown	show	VERB
ftr-428	784	35	that	that	SCONJ
ftr-428	784	36	a	a	DET
ftr-428	784	37	woman	woman	NOUN
ftr-428	784	38	is	be	AUX
ftr-428	784	39	incapable	incapable	ADJ
ftr-428	784	40	of	of	ADP
ftr-428	784	41	having	have	VERB
ftr-428	784	42	issue	issue	NOUN
ftr-428	784	43	.	.	PUNCT
ftr-428	785	1	see	see	VERB
ftr-428	785	2	regs	reg	NOUN
ftr-428	785	3	.	.	PUNCT
ftr-428	786	1	§	§	PROPN
ftr-428	786	2	20.2037	20.2037	NUM
ftr-428	786	3	-	-	SYM
ftr-428	786	4	1(c)(3	1(c)(3	NUM
ftr-428	786	5	)	)	PUNCT
ftr-428	786	6	.	.	PUNCT
ftr-428	787	1	see	see	AUX
ftr-428	787	2	also	also	ADV
ftr-428	787	3	rev	rev	VERB
ftr-428	787	4	.	.	PUNCT
ftr-428	788	1	rul	rul	PROPN
ftr-428	788	2	.	.	PUNCT
ftr-428	789	1	61	61	NUM
ftr-428	789	2	-	-	SYM
ftr-428	789	3	88	88	NUM
ftr-428	789	4	,	,	PUNCT
ftr-428	789	5	1961	1961	NUM
ftr-428	789	6	-	-	SYM
ftr-428	789	7	1	1	NUM
ftr-428	789	8	c.b	c.b	PROPN
ftr-428	789	9	.	.	PROPN
ftr-428	789	10	417	417	NUM
ftr-428	789	11	.	.	PUNCT
ftr-428	790	1	but	but	CCONJ
ftr-428	790	2	see	see	VERB
ftr-428	790	3	h.	h.	PROPN
ftr-428	790	4	rep	rep	PROPN
ftr-428	790	5	.	.	PROPN
ftr-428	790	6	no	no	PROPN
ftr-428	790	7	.	.	NOUN
ftr-428	790	8	1412	1412	NUM
ftr-428	790	9	,	,	PUNCT
ftr-428	790	10	supra	supra	PROPN
ftr-428	790	11	note	note	NOUN
ftr-428	790	12	91	91	NUM
ftr-428	790	13	,	,	PUNCT
ftr-428	790	14	at	at	ADP
ftr-428	790	15	297	297	NUM
ftr-428	790	16	(	(	PUNCT
ftr-428	790	17	stating	state	VERB
ftr-428	790	18	that	that	SCONJ
ftr-428	790	19	"	"	PUNCT
ftr-428	790	20	the	the	DET
ftr-428	790	21	rule	rule	NOUN
ftr-428	790	22	of	of	ADP
ftr-428	790	23	robinette	robinette	PROPN
ftr-428	790	24	v.	v.	ADP
ftr-428	790	25	helvering	helvering	PROPN
ftr-428	790	26	,	,	PUNCT
ftr-428	790	27	under	under	ADP
ftr-428	790	28	which	which	PRON
ftr-428	790	29	a	a	DET
ftr-428	790	30	reversionary	reversionary	ADJ
ftr-428	790	31	interest	interest	NOUN
ftr-428	790	32	not	not	PART
ftr-428	790	33	having	have	VERB
ftr-428	790	34	an	an	DET
ftr-428	790	35	ascertainable	ascertainable	ADJ
ftr-428	790	36	value	value	NOUN
ftr-428	790	37	under	under	ADP
ftr-428	790	38	recognized	recognize	VERB
ftr-428	790	39	valuation	valuation	NOUN
ftr-428	790	40	principles	principle	NOUN
ftr-428	790	41	is	be	AUX
ftr-428	790	42	considered	consider	VERB
ftr-428	790	43	to	to	PART
ftr-428	790	44	have	have	VERB
ftr-428	790	45	a	a	DET
ftr-428	790	46	value	value	NOUN
ftr-428	790	47	of	of	ADP
ftr-428	790	48	zero	zero	NUM
ftr-428	790	49	,	,	PUNCT
ftr-428	790	50	is	be	AUX
ftr-428	790	51	to	to	PART
ftr-428	790	52	apply	apply	VERB
ftr-428	790	53	.	.	PUNCT
ftr-428	790	54	"	"	PUNCT
ftr-428	790	55	)	)	PUNCT
ftr-428	790	56	.	.	PUNCT
ftr-428	791	1	138	138	NUM
ftr-428	791	2	.	.	PUNCT
ftr-428	792	1	see	see	VERB
ftr-428	792	2	regs	reg	NOUN
ftr-428	792	3	.	.	PUNCT
ftr-428	793	1	§	§	PROPN
ftr-428	793	2	20.2037	20.2037	NUM
ftr-428	793	3	-	-	SYM
ftr-428	793	4	1(c)(3	1(c)(3	NUM
ftr-428	793	5	)	)	PUNCT
ftr-428	793	6	.	.	PUNCT
ftr-428	794	1	139	139	NUM
ftr-428	794	2	.	.	PUNCT
ftr-428	795	1	see	see	VERB
ftr-428	795	2	,	,	PUNCT
ftr-428	795	3	e.g.	e.g.	ADV
ftr-428	795	4	,	,	PUNCT
ftr-428	795	5	estate	estate	NOUN
ftr-428	795	6	of	of	ADP
ftr-428	795	7	klauber	klauber	NOUN
ftr-428	795	8	v.	v.	PROPN
ftr-428	795	9	commissioner	commissioner	NOUN
ftr-428	795	10	,	,	PUNCT
ftr-428	795	11	34	34	NUM
ftr-428	795	12	t.c	t.c	PROPN
ftr-428	795	13	.	.	PROPN
ftr-428	795	14	968	968	NUM
ftr-428	795	15	(	(	PUNCT
ftr-428	795	16	1960	1960	NUM
ftr-428	795	17	)	)	PUNCT
ftr-428	795	18	"	"	PUNCT
ftr-428	795	19	respondent	respondent	NOUN
ftr-428	795	20	would	would	AUX
ftr-428	795	21	have	have	VERB
ftr-428	795	22	us	we	PRON
ftr-428	795	23	regard	regard	VERB
ftr-428	795	24	each	each	PRON
ftr-428	795	25	of	of	ADP
ftr-428	795	26	these	these	DET
ftr-428	795	27	elements	element	NOUN
ftr-428	795	28	as	as	ADP
ftr-428	795	29	'	'	PUNCT
ftr-428	795	30	strings	string	NOUN
ftr-428	795	31	'	'	PART
ftr-428	795	32	attached	attach	VERB
ftr-428	795	33	to	to	ADP
ftr-428	795	34	corpus	corpus	NOUN
ftr-428	795	35	and	and	CCONJ
ftr-428	795	36	somehow	somehow	ADV
ftr-428	795	37	add	add	VERB
ftr-428	795	38	them	they	PRON
ftr-428	795	39	(	(	PUNCT
ftr-428	795	40	in	in	ADP
ftr-428	795	41	spite	spite	NOUN
ftr-428	795	42	ofbasic	ofbasic	ADJ
ftr-428	795	43	differences	difference	NOUN
ftr-428	795	44	)	)	PUNCT
ftr-428	795	45	in	in	ADP
ftr-428	795	46	order	order	NOUN
ftr-428	795	47	to	to	PART
ftr-428	795	48	determine	determine	VERB
ftr-428	795	49	that	that	SCONJ
ftr-428	795	50	the	the	DET
ftr-428	795	51	requisite	requisite	ADJ
ftr-428	795	52	5	5	NUM
ftr-428	795	53	per	per	ADP
ftr-428	795	54	centum	centum	NOUN
ftr-428	795	55	of	of	ADP
ftr-428	795	56	section	section	NOUN
ftr-428	795	57	811	811	NUM
ftr-428	795	58	(	(	PUNCT
ftr-428	795	59	c)(2	c)(2	X
ftr-428	795	60	)	)	PUNCT
ftr-428	795	61	had	have	AUX
ftr-428	795	62	been	be	AUX
ftr-428	795	63	exceeded	exceed	VERB
ftr-428	795	64	.	.	PUNCT
ftr-428	795	65	"	"	PUNCT
ftr-428	796	1	i	i	PRON
ftr-428	796	2	d.	d.	PROPN
ftr-428	796	3	at	at	ADP
ftr-428	796	4	976	976	NUM
ftr-428	796	5	.	.	PUNCT
ftr-428	797	1	this	this	DET
ftr-428	797	2	refusal	refusal	NOUN
ftr-428	797	3	to	to	PART
ftr-428	797	4	aggregate	aggregate	VERB
ftr-428	797	5	reversionary	reversionary	ADJ
ftr-428	797	6	interests	interest	NOUN
ftr-428	797	7	to	to	PART
ftr-428	797	8	determine	determine	VERB
ftr-428	797	9	whether	whether	SCONJ
ftr-428	797	10	they	they	PRON
ftr-428	797	11	meet	meet	VERB
ftr-428	797	12	the	the	DET
ftr-428	797	13	5	5	NUM
ftr-428	797	14	%	%	NOUN
ftr-428	797	15	rule	rule	NOUN
ftr-428	797	16	contrasts	contrast	VERB
ftr-428	797	17	with	with	ADP
ftr-428	797	18	the	the	DET
ftr-428	797	19	third	third	ADJ
ftr-428	797	20	circuit	circuit	NOUN
ftr-428	797	21	's	's	PART
ftr-428	797	22	approach	approach	NOUN
ftr-428	797	23	to	to	ADP
ftr-428	797	24	defining	define	VERB
ftr-428	797	25	an	an	DET
ftr-428	797	26	"	"	PUNCT
ftr-428	797	27	unreal	unreal	ADJ
ftr-428	797	28	"	"	PUNCT
ftr-428	797	29	alternative	alternative	ADJ
ftr-428	797	30	contingency	contingency	NOUN
ftr-428	797	31	.	.	PUNCT
ftr-428	798	1	but	but	CCONJ
ftr-428	798	2	see	see	VERB
ftr-428	798	3	commissioner	commissioner	PROPN
ftr-428	798	4	v.	v.	PROPN
ftr-428	798	5	marshall	marshall	PROPN
ftr-428	798	6	's	's	PART
ftr-428	798	7	estate	estate	NOUN
ftr-428	798	8	,	,	PUNCT
ftr-428	798	9	203	203	NUM
ftr-428	798	10	f.2d	f.2d	NUM
ftr-428	798	11	534	534	NUM
ftr-428	798	12	,	,	PUNCT
ftr-428	798	13	540	540	NUM
ftr-428	798	14	(	(	PUNCT
ftr-428	798	15	3d	3d	PROPN
ftr-428	798	16	cir	cir	NOUN
ftr-428	798	17	.	.	PROPN
ftr-428	798	18	1953	1953	NUM
ftr-428	798	19	)	)	PUNCT
ftr-428	798	20	.	.	PUNCT
ftr-428	799	1	140	140	NUM
ftr-428	799	2	.	.	PUNCT
ftr-428	799	3	estate	estate	NOUN
ftr-428	799	4	of	of	ADP
ftr-428	799	5	klauber	klauber	NOUN
ftr-428	799	6	,	,	PUNCT
ftr-428	799	7	34	34	NUM
ftr-428	799	8	t.c	t.c	PROPN
ftr-428	799	9	.	.	PUNCT
ftr-428	800	1	at	at	ADP
ftr-428	800	2	975	975	NUM
ftr-428	800	3	-	-	SYM
ftr-428	800	4	6	6	NUM
ftr-428	800	5	.	.	PUNCT
ftr-428	801	1	florida	florida	PROPN
ftr-428	801	2	tax	tax	PROPN
ftr-428	801	3	review	review	NOUN
ftr-428	802	1	[	[	X
ftr-428	802	2	vol	vol	NOUN
ftr-428	802	3	.	.	PUNCT
ftr-428	802	4	5:2	5:2	NUM
ftr-428	802	5	contingencies	contingency	NOUN
ftr-428	802	6	and	and	CCONJ
ftr-428	802	7	the	the	DET
ftr-428	802	8	estate	estate	NOUN
ftr-428	802	9	tax	tax	NOUN
ftr-428	802	10	tax	tax	NOUN
ftr-428	802	11	these	these	DET
ftr-428	802	12	transfers	transfer	NOUN
ftr-428	802	13	because	because	SCONJ
ftr-428	802	14	,	,	PUNCT
ftr-428	802	15	like	like	ADP
ftr-428	802	16	under	under	ADP
ftr-428	802	17	section	section	NOUN
ftr-428	802	18	2036	2036	NUM
ftr-428	802	19	,	,	PUNCT
ftr-428	802	20	transfers	transfer	NOUN
ftr-428	802	21	under	under	ADP
ftr-428	802	22	section	section	NOUN
ftr-428	802	23	2037	2037	NUM
ftr-428	802	24	are	be	AUX
ftr-428	802	25	considered	consider	VERB
ftr-428	802	26	will	will	AUX
ftr-428	802	27	substitutes.141	substitutes.141	VERB
ftr-428	802	28	section	section	NOUN
ftr-428	802	29	2037	2037	NUM
ftr-428	802	30	applies	apply	VERB
ftr-428	802	31	only	only	ADV
ftr-428	802	32	to	to	AUX
ftr-428	802	33	contingent	contingent	VERB
ftr-428	802	34	reversions	reversion	NOUN
ftr-428	802	35	that	that	PRON
ftr-428	802	36	never	never	ADV
ftr-428	802	37	vest	vest	VERB
ftr-428	802	38	.	.	PUNCT
ftr-428	803	1	if	if	SCONJ
ftr-428	803	2	they	they	PRON
ftr-428	803	3	did	do	VERB
ftr-428	803	4	vest	vest	NOUN
ftr-428	803	5	,	,	PUNCT
ftr-428	803	6	section	section	NOUN
ftr-428	803	7	2033	2033	NUM
ftr-428	803	8	or	or	CCONJ
ftr-428	803	9	2038142	2038142	NUM
ftr-428	803	10	would	would	AUX
ftr-428	803	11	include	include	VERB
ftr-428	803	12	the	the	DET
ftr-428	803	13	value	value	NOUN
ftr-428	803	14	of	of	ADP
ftr-428	803	15	the	the	DET
ftr-428	803	16	property	property	NOUN
ftr-428	803	17	in	in	ADP
ftr-428	803	18	decedent	decedent	NOUN
ftr-428	803	19	's	's	PART
ftr-428	803	20	gross	gross	ADJ
ftr-428	803	21	estate	estate	NOUN
ftr-428	803	22	.	.	PUNCT
ftr-428	804	1	143	143	NUM
ftr-428	804	2	section	section	NOUN
ftr-428	804	3	2037	2037	NUM
ftr-428	804	4	applies	apply	VERB
ftr-428	804	5	only	only	ADV
ftr-428	804	6	to	to	ADP
ftr-428	804	7	retained	retain	VERB
ftr-428	804	8	reversionary	reversionary	ADJ
ftr-428	804	9	interests	interest	NOUN
ftr-428	804	10	in	in	ADP
ftr-428	804	11	the	the	DET
ftr-428	804	12	property	property	NOUN
ftr-428	804	13	,	,	PUNCT
ftr-428	804	14	but	but	CCONJ
ftr-428	804	15	not	not	PART
ftr-428	804	16	to	to	PART
ftr-428	804	17	retained	retain	VERB
ftr-428	804	18	reversionary	reversionary	ADJ
ftr-428	804	19	interests	interest	NOUN
ftr-428	804	20	that	that	PRON
ftr-428	804	21	only	only	ADV
ftr-428	804	22	comprise	comprise	VERB
ftr-428	804	23	rights	right	NOUN
ftr-428	804	24	to	to	ADP
ftr-428	804	25	the	the	DET
ftr-428	804	26	property	property	NOUN
ftr-428	804	27	's	's	PART
ftr-428	804	28	income.144	income.144	NOUN
ftr-428	804	29	essentially	essentially	ADV
ftr-428	804	30	,	,	PUNCT
ftr-428	804	31	section	section	NOUN
ftr-428	804	32	2037	2037	NUM
ftr-428	804	33	is	be	AUX
ftr-428	804	34	instructive	instructive	ADJ
ftr-428	804	35	as	as	ADP
ftr-428	804	36	a	a	DET
ftr-428	804	37	testing	testing	NOUN
ftr-428	804	38	ground	ground	NOUN
ftr-428	804	39	for	for	ADP
ftr-428	804	40	different	different	ADJ
ftr-428	804	41	theories	theory	NOUN
ftr-428	804	42	regarding	regard	VERB
ftr-428	804	43	contingencies	contingency	NOUN
ftr-428	804	44	.	.	PUNCT
ftr-428	805	1	the	the	DET
ftr-428	805	2	section	section	NOUN
ftr-428	805	3	only	only	ADV
ftr-428	805	4	covers	cover	VERB
ftr-428	805	5	contingent	contingent	ADJ
ftr-428	805	6	interests	interest	NOUN
ftr-428	805	7	that	that	PRON
ftr-428	805	8	are	be	AUX
ftr-428	805	9	destroyed	destroy	VERB
ftr-428	805	10	by	by	ADP
ftr-428	805	11	decedent	decedent	NOUN
ftr-428	805	12	's	's	PART
ftr-428	805	13	death	death	NOUN
ftr-428	805	14	and	and	CCONJ
ftr-428	805	15	thus	thus	ADV
ftr-428	805	16	never	never	ADV
ftr-428	805	17	vest	vest	VERB
ftr-428	805	18	;	;	PUNCT
ftr-428	805	19	moreover	moreover	ADV
ftr-428	805	20	,	,	PUNCT
ftr-428	805	21	it	it	PRON
ftr-428	805	22	is	be	AUX
ftr-428	805	23	a	a	DET
ftr-428	805	24	section	section	NOUN
ftr-428	805	25	that	that	SCONJ
ftr-428	805	26	congress	congress	PROPN
ftr-428	805	27	has	have	AUX
ftr-428	805	28	,	,	PUNCT
ftr-428	805	29	historically	historically	ADV
ftr-428	805	30	,	,	PUNCT
ftr-428	805	31	both	both	PRON
ftr-428	805	32	broadened	broaden	VERB
ftr-428	805	33	and	and	CCONJ
ftr-428	805	34	then	then	ADV
ftr-428	805	35	restricted	restrict	VERB
ftr-428	805	36	in	in	ADP
ftr-428	805	37	its	its	PRON
ftr-428	805	38	application	application	NOUN
ftr-428	805	39	.	.	PUNCT
ftr-428	806	1	it	it	PRON
ftr-428	806	2	parallels	parallel	VERB
ftr-428	806	3	section	section	NOUN
ftr-428	806	4	2036	2036	NUM
ftr-428	806	5	in	in	SCONJ
ftr-428	806	6	that	that	SCONJ
ftr-428	806	7	the	the	DET
ftr-428	806	8	testamentary	testamentary	ADJ
ftr-428	806	9	nature	nature	NOUN
ftr-428	806	10	of	of	ADP
ftr-428	806	11	the	the	DET
ftr-428	806	12	transfer	transfer	NOUN
ftr-428	806	13	is	be	AUX
ftr-428	806	14	emphasized	emphasize	VERB
ftr-428	806	15	;	;	PUNCT
ftr-428	806	16	moreover	moreover	ADV
ftr-428	806	17	,	,	PUNCT
ftr-428	806	18	because	because	SCONJ
ftr-428	806	19	it	it	PRON
ftr-428	806	20	is	be	AUX
ftr-428	806	21	property	property	NOUN
ftr-428	806	22	once	once	ADV
ftr-428	806	23	owned	own	VERB
ftr-428	806	24	by	by	ADP
ftr-428	806	25	decedent	decedent	NOUN
ftr-428	806	26	and	and	CCONJ
ftr-428	806	27	it	it	PRON
ftr-428	806	28	is	be	AUX
ftr-428	806	29	decedent	decedent	ADJ
ftr-428	806	30	who	who	PRON
ftr-428	806	31	creates	create	VERB
ftr-428	806	32	the	the	DET
ftr-428	806	33	contingencies	contingency	NOUN
ftr-428	806	34	and	and	CCONJ
ftr-428	806	35	thus	thus	ADV
ftr-428	806	36	determines	determine	VERB
ftr-428	806	37	the	the	DET
ftr-428	806	38	conditions	condition	NOUN
ftr-428	806	39	under	under	ADP
ftr-428	806	40	which	which	PRON
ftr-428	806	41	the	the	DET
ftr-428	806	42	prop	prop	NOUN
ftr-428	806	43	erty	erty	NOUN
ftr-428	806	44	will	will	AUX
ftr-428	806	45	return	return	VERB
ftr-428	806	46	to	to	ADP
ftr-428	806	47	him	he	PRON
ftr-428	806	48	,	,	PUNCT
ftr-428	806	49	in	in	ADP
ftr-428	806	50	defining	define	VERB
ftr-428	806	51	its	its	PRON
ftr-428	806	52	reach	reach	NOUN
ftr-428	806	53	,	,	PUNCT
ftr-428	806	54	congress	congress	PROPN
ftr-428	806	55	has	have	AUX
ftr-428	806	56	considered	consider	VERB
ftr-428	806	57	the	the	DET
ftr-428	806	58	inherent	inherent	ADJ
ftr-428	806	59	possibility	possibility	NOUN
ftr-428	806	60	of	of	ADP
ftr-428	806	61	abuse	abuse	NOUN
ftr-428	806	62	.	.	PUNCT
ftr-428	807	1	the	the	DET
ftr-428	807	2	spiegel	spiegel	PROPN
ftr-428	807	3	decision	decision	NOUN
ftr-428	807	4	,	,	PUNCT
ftr-428	807	5	and	and	CCONJ
ftr-428	807	6	the	the	DET
ftr-428	807	7	initial	initial	ADJ
ftr-428	807	8	congressional	congressional	ADJ
ftr-428	807	9	approval	approval	NOUN
ftr-428	807	10	of	of	ADP
ftr-428	807	11	that	that	DET
ftr-428	807	12	decision	decision	NOUN
ftr-428	807	13	,	,	PUNCT
ftr-428	807	14	focused	focus	VERB
ftr-428	807	15	on	on	ADP
ftr-428	807	16	the	the	DET
ftr-428	807	17	possibility	possibility	NOUN
ftr-428	807	18	of	of	ADP
ftr-428	807	19	tax	tax	NOUN
ftr-428	807	20	avoidance	avoidance	NOUN
ftr-428	807	21	,	,	PUNCT
ftr-428	807	22	and	and	CCONJ
ftr-428	807	23	established	establish	VERB
ftr-428	807	24	the	the	DET
ftr-428	807	25	statute	statute	NOUN
ftr-428	807	26	's	's	PART
ftr-428	807	27	breadth	breadth	NOUN
ftr-428	807	28	.	.	PUNCT
ftr-428	808	1	in	in	ADP
ftr-428	808	2	the	the	DET
ftr-428	808	3	wake	wake	NOUN
ftr-428	808	4	of	of	ADP
ftr-428	808	5	that	that	DET
ftr-428	808	6	decision	decision	NOUN
ftr-428	808	7	,	,	PUNCT
ftr-428	808	8	no	no	DET
ftr-428	808	9	actual	actual	ADJ
ftr-428	808	10	reversion	reversion	NOUN
ftr-428	808	11	was	be	AUX
ftr-428	808	12	required	require	VERB
ftr-428	808	13	to	to	PART
ftr-428	808	14	characterize	characterize	VERB
ftr-428	808	15	a	a	DET
ftr-428	808	16	transfer	transfer	NOUN
ftr-428	808	17	taking	take	VERB
ftr-428	808	18	effect	effect	NOUN
ftr-428	808	19	at	at	ADP
ftr-428	808	20	decedent	decedent	NOUN
ftr-428	808	21	's	's	PART
ftr-428	808	22	death	death	NOUN
ftr-428	808	23	as	as	ADP
ftr-428	808	24	a	a	DET
ftr-428	808	25	testamentary	testamentary	ADJ
ftr-428	808	26	transfer	transfer	NOUN
ftr-428	808	27	that	that	PRON
ftr-428	808	28	would	would	AUX
ftr-428	808	29	cause	cause	VERB
ftr-428	808	30	inclusion	inclusion	NOUN
ftr-428	808	31	of	of	ADP
ftr-428	808	32	that	that	DET
ftr-428	808	33	property	property	NOUN
ftr-428	808	34	in	in	ADP
ftr-428	808	35	decedent	decedent	PROPN
ftr-428	808	36	's	's	PART
ftr-428	808	37	estate.14	estate.14	NOUN
ftr-428	808	38	1	1	NUM
ftr-428	808	39	in	in	ADP
ftr-428	808	40	spiegel	spiegel	PROPN
ftr-428	808	41	,	,	PUNCT
ftr-428	808	42	the	the	DET
ftr-428	808	43	court	court	NOUN
ftr-428	808	44	stated	state	VERB
ftr-428	808	45	:	:	PUNCT
ftr-428	808	46	the	the	DET
ftr-428	808	47	question	question	NOUN
ftr-428	808	48	is	be	AUX
ftr-428	808	49	not	not	PART
ftr-428	808	50	how	how	SCONJ
ftr-428	808	51	much	much	ADJ
ftr-428	808	52	is	be	AUX
ftr-428	808	53	the	the	DET
ftr-428	808	54	value	value	NOUN
ftr-428	808	55	of	of	ADP
ftr-428	808	56	a	a	DET
ftr-428	808	57	reservation	reservation	NOUN
ftr-428	808	58	,	,	PUNCT
ftr-428	808	59	but	but	CCONJ
ftr-428	808	60	whether	whether	SCONJ
ftr-428	808	61	after	after	ADP
ftr-428	808	62	a	a	DET
ftr-428	808	63	trust	trust	NOUN
ftr-428	808	64	transfer	transfer	NOUN
ftr-428	808	65	,	,	PUNCT
ftr-428	808	66	considered	consider	VERB
ftr-428	808	67	by	by	ADP
ftr-428	808	68	congress	congress	PROPN
ftr-428	808	69	to	to	PART
ftr-428	808	70	be	be	AUX
ftr-428	808	71	a	a	DET
ftr-428	808	72	potentially	potentially	ADV
ftr-428	808	73	dangerous	dangerous	ADJ
ftr-428	808	74	tax	tax	NOUN
ftr-428	808	75	evasion	evasion	NOUN
ftr-428	808	76	transaction	transaction	NOUN
ftr-428	808	77	,	,	PUNCT
ftr-428	808	78	some	some	DET
ftr-428	808	79	present	present	ADJ
ftr-428	808	80	or	or	CCONJ
ftr-428	808	81	contingent	contingent	ADJ
ftr-428	808	82	right	right	NOUN
ftr-428	808	83	or	or	CCONJ
ftr-428	808	84	interest	interest	NOUN
ftr-428	808	85	in	in	ADP
ftr-428	808	86	the	the	DET
ftr-428	808	87	property	property	NOUN
ftr-428	808	88	still	still	ADV
ftr-428	808	89	remains	remain	VERB
ftr-428	808	90	in	in	ADP
ftr-428	808	91	the	the	DET
ftr-428	808	92	settlor	settlor	NOUN
ftr-428	808	93	so	so	SCONJ
ftr-428	808	94	that	that	SCONJ
ftr-428	808	95	full	full	ADJ
ftr-428	808	96	and	and	CCONJ
ftr-428	808	97	complete	complete	ADJ
ftr-428	808	98	title	title	NOUN
ftr-428	808	99	,	,	PUNCT
ftr-428	808	100	possession	possession	NOUN
ftr-428	808	101	or	or	CCONJ
ftr-428	808	102	enjoyment	enjoyment	NOUN
ftr-428	808	103	does	do	AUX
ftr-428	808	104	not	not	PART
ftr-428	808	105	absolutely	absolutely	ADV
ftr-428	808	106	pass	pass	VERB
ftr-428	808	107	to	to	ADP
ftr-428	808	108	the	the	DET
ftr-428	808	109	beneficiaries	beneficiary	NOUN
ftr-428	808	110	until	until	ADP
ftr-428	808	111	at	at	ADP
ftr-428	808	112	or	or	CCONJ
ftr-428	808	113	after	after	ADP
ftr-428	808	114	the	the	DET
ftr-428	808	115	settlor	settlor	NOUN
ftr-428	808	116	's	's	PART
ftr-428	808	117	death	death	NOUN
ftr-428	808	118	.	.	PUNCT
ftr-428	809	1	'46	'46	NUM
ftr-428	809	2	141	141	NUM
ftr-428	809	3	.	.	PUNCT
ftr-428	809	4	estate	estate	NOUN
ftr-428	809	5	of	of	ADP
ftr-428	809	6	allen	allen	PROPN
ftr-428	809	7	v.	v.	PROPN
ftr-428	809	8	united	united	PROPN
ftr-428	809	9	states	states	PROPN
ftr-428	809	10	,	,	PUNCT
ftr-428	809	11	558	558	NUM
ftr-428	809	12	f.2d	f.2d	NOUN
ftr-428	809	13	14	14	NUM
ftr-428	809	14	,	,	PUNCT
ftr-428	809	15	19	19	NUM
ftr-428	809	16	(	(	PUNCT
ftr-428	809	17	ct.ci	ct.ci	NOUN
ftr-428	809	18	.	.	PUNCT
ftr-428	809	19	1977	1977	NUM
ftr-428	809	20	)	)	PUNCT
ftr-428	809	21	(	(	PUNCT
ftr-428	809	22	"	"	PUNCT
ftr-428	809	23	the	the	DET
ftr-428	809	24	background	background	NOUN
ftr-428	809	25	of	of	ADP
ftr-428	809	26	§	§	PROPN
ftr-428	809	27	2037	2037	NUM
ftr-428	809	28	demonstrates	demonstrate	VERB
ftr-428	809	29	that	that	SCONJ
ftr-428	809	30	one	one	NUM
ftr-428	809	31	of	of	ADP
ftr-428	809	32	the	the	DET
ftr-428	809	33	purposes	purpose	NOUN
ftr-428	809	34	of	of	ADP
ftr-428	809	35	the	the	DET
ftr-428	809	36	statute	statute	NOUN
ftr-428	809	37	is	be	AUX
ftr-428	809	38	to	to	PART
ftr-428	809	39	tax	tax	VERB
ftr-428	809	40	transfers	transfer	NOUN
ftr-428	809	41	with	with	ADP
ftr-428	809	42	a	a	DET
ftr-428	809	43	reversionary	reversionary	ADJ
ftr-428	809	44	interest	interest	NOUN
ftr-428	809	45	contingent	contingent	NOUN
ftr-428	809	46	on	on	ADP
ftr-428	809	47	survivorship	survivorship	NOUN
ftr-428	809	48	when	when	SCONJ
ftr-428	809	49	they	they	PRON
ftr-428	809	50	are	be	AUX
ftr-428	809	51	used	use	VERB
ftr-428	809	52	as	as	ADP
ftr-428	809	53	testamentary	testamentary	ADJ
ftr-428	809	54	substitutes	substitute	NOUN
ftr-428	809	55	.	.	PUNCT
ftr-428	809	56	'	'	PUNCT
ftr-428	809	57	.	.	PUNCT
ftr-428	810	1	142	142	NUM
ftr-428	810	2	.	.	PUNCT
ftr-428	810	3	section	section	NOUN
ftr-428	810	4	2038	2038	NUM
ftr-428	810	5	would	would	AUX
ftr-428	810	6	apply	apply	VERB
ftr-428	810	7	to	to	ADP
ftr-428	810	8	retained	retain	VERB
ftr-428	810	9	powers	power	NOUN
ftr-428	810	10	decedent	decedent	NOUN
ftr-428	810	11	actually	actually	ADV
ftr-428	810	12	held	hold	VERB
ftr-428	810	13	at	at	ADP
ftr-428	810	14	his	his	PRON
ftr-428	810	15	death	death	NOUN
ftr-428	810	16	.	.	PUNCT
ftr-428	811	1	see	see	VERB
ftr-428	811	2	discussion	discussion	NOUN
ftr-428	811	3	infra	infra	NOUN
ftr-428	811	4	part	part	PROPN
ftr-428	811	5	ii	ii	PROPN
ftr-428	811	6	.	.	PUNCT
ftr-428	812	1	e	e	NOUN
ftr-428	812	2	and	and	CCONJ
ftr-428	812	3	accompanying	accompanying	ADJ
ftr-428	812	4	notes	note	NOUN
ftr-428	812	5	.	.	PUNCT
ftr-428	813	1	143	143	X
ftr-428	813	2	.	.	PUNCT
ftr-428	814	1	it	it	PRON
ftr-428	814	2	is	be	AUX
ftr-428	814	3	possible	possible	ADJ
ftr-428	814	4	for	for	SCONJ
ftr-428	814	5	both	both	DET
ftr-428	814	6	§	§	PROPN
ftr-428	814	7	§	§	PROPN
ftr-428	814	8	2033	2033	NUM
ftr-428	814	9	and	and	CCONJ
ftr-428	814	10	2037	2037	NUM
ftr-428	814	11	to	to	PART
ftr-428	814	12	apply	apply	VERB
ftr-428	814	13	,	,	PUNCT
ftr-428	814	14	but	but	CCONJ
ftr-428	814	15	it	it	PRON
ftr-428	814	16	would	would	AUX
ftr-428	814	17	require	require	VERB
ftr-428	814	18	an	an	DET
ftr-428	814	19	unlikely	unlikely	ADJ
ftr-428	814	20	scenario	scenario	NOUN
ftr-428	814	21	.	.	PUNCT
ftr-428	815	1	it	it	PRON
ftr-428	815	2	would	would	AUX
ftr-428	815	3	require	require	VERB
ftr-428	815	4	a	a	DET
ftr-428	815	5	secondary	secondary	ADJ
ftr-428	815	6	life	life	NOUN
ftr-428	815	7	estate	estate	NOUN
ftr-428	815	8	in	in	ADP
ftr-428	815	9	a	a	DET
ftr-428	815	10	third	third	ADJ
ftr-428	815	11	person	person	NOUN
ftr-428	815	12	following	follow	VERB
ftr-428	815	13	the	the	DET
ftr-428	815	14	life	life	NOUN
ftr-428	815	15	of	of	ADP
ftr-428	815	16	the	the	DET
ftr-428	815	17	decedent	decedent	NOUN
ftr-428	815	18	with	with	ADP
ftr-428	815	19	a	a	DET
ftr-428	815	20	vested	vested	ADJ
ftr-428	815	21	reversion	reversion	NOUN
ftr-428	815	22	in	in	ADP
ftr-428	815	23	the	the	DET
ftr-428	815	24	decedent	decedent	NOUN
ftr-428	815	25	.	.	PUNCT
ftr-428	816	1	144	144	NUM
ftr-428	816	2	.	.	PUNCT
ftr-428	817	1	see	see	VERB
ftr-428	817	2	regs	reg	NOUN
ftr-428	817	3	.	.	PUNCT
ftr-428	818	1	§	§	PROPN
ftr-428	818	2	20.2037	20.2037	NUM
ftr-428	818	3	-	-	SYM
ftr-428	818	4	1(c)(2	1(c)(2	NUM
ftr-428	818	5	)	)	PUNCT
ftr-428	818	6	.	.	PUNCT
ftr-428	819	1	145	145	NUM
ftr-428	819	2	.	.	PUNCT
ftr-428	820	1	see	see	VERB
ftr-428	820	2	supra	supra	PROPN
ftr-428	820	3	note	note	PROPN
ftr-428	820	4	133	133	NUM
ftr-428	820	5	.	.	PUNCT
ftr-428	821	1	146	146	NUM
ftr-428	821	2	.	.	PUNCT
ftr-428	821	3	estate	estate	NOUN
ftr-428	821	4	of	of	ADP
ftr-428	821	5	spiegelv	spiegelv	PROPN
ftr-428	821	6	.	.	PUNCT
ftr-428	821	7	commissioner	commissioner	PROPN
ftr-428	821	8	,	,	PUNCT
ftr-428	821	9	335	335	NUM
ftr-428	821	10	u.s	u.s	PROPN
ftr-428	821	11	.	.	PROPN
ftr-428	821	12	701,707	701,707	NUM
ftr-428	821	13	(	(	PUNCT
ftr-428	821	14	1949	1949	NUM
ftr-428	821	15	)	)	PUNCT
ftr-428	821	16	.	.	PUNCT
ftr-428	822	1	congress	congress	PROPN
ftr-428	822	2	restricted	restrict	VERB
ftr-428	822	3	the	the	DET
ftr-428	822	4	retroactive	retroactive	ADJ
ftr-428	822	5	application	application	NOUN
ftr-428	822	6	of	of	ADP
ftr-428	822	7	spiegel	spiegel	PROPN
ftr-428	822	8	by	by	ADP
ftr-428	822	9	imposing	impose	VERB
ftr-428	822	10	a	a	DET
ftr-428	822	11	5	5	NUM
ftr-428	822	12	%	%	NOUN
ftr-428	822	13	de	de	X
ftr-428	822	14	minimis	minimis	NOUN
ftr-428	822	15	requirement	requirement	NOUN
ftr-428	822	16	for	for	ADP
ftr-428	822	17	transfers	transfer	NOUN
ftr-428	822	18	before	before	ADP
ftr-428	822	19	october	october	PROPN
ftr-428	822	20	8	8	NUM
ftr-428	822	21	,	,	PUNCT
ftr-428	822	22	1949	1949	NUM
ftr-428	822	23	(	(	PUNCT
ftr-428	822	24	as	as	ADV
ftr-428	822	25	well	well	ADV
ftr-428	822	26	as	as	ADP
ftr-428	822	27	by	by	ADP
ftr-428	822	28	requiring	require	VERB
ftr-428	822	29	that	that	SCONJ
ftr-428	822	30	the	the	DET
ftr-428	822	31	reversion	reversion	NOUN
ftr-428	822	32	be	be	AUX
ftr-428	822	33	expressed	express	VERB
ftr-428	822	34	in	in	ADP
ftr-428	822	35	the	the	DET
ftr-428	822	36	transfer	transfer	NOUN
ftr-428	822	37	instrument	instrument	NOUN
ftr-428	822	38	)	)	PUNCT
ftr-428	822	39	.	.	PUNCT
ftr-428	823	1	see	see	VERB
ftr-428	823	2	the	the	DET
ftr-428	823	3	technical	technical	ADJ
ftr-428	823	4	changes	change	NOUN
ftr-428	823	5	act	act	NOUN
ftr-428	823	6	of	of	ADP
ftr-428	823	7	1949	1949	NUM
ftr-428	823	8	,	,	PUNCT
ftr-428	823	9	§	§	PROPN
ftr-428	823	10	7	7	NUM
ftr-428	823	11	,	,	PUNCT
ftr-428	823	12	supra	supra	ADJ
ftr-428	823	13	note	note	NOUN
ftr-428	823	14	132	132	NUM
ftr-428	823	15	.	.	PUNCT
ftr-428	824	1	in	in	ADP
ftr-428	824	2	1954	1954	NUM
ftr-428	824	3	,	,	PUNCT
ftr-428	824	4	congress	congress	PROPN
ftr-428	824	5	extended	extend	VERB
ftr-428	824	6	the	the	DET
ftr-428	824	7	de	de	X
ftr-428	824	8	minimis	minimis	NOUN
ftr-428	824	9	rule	rule	NOUN
ftr-428	824	10	to	to	ADP
ftr-428	824	11	all	all	DET
ftr-428	824	12	transfers	transfer	NOUN
ftr-428	824	13	when	when	SCONJ
ftr-428	824	14	it	it	PRON
ftr-428	824	15	enacted	enact	VERB
ftr-428	824	16	§	§	PROPN
ftr-428	824	17	2037	2037	NUM
ftr-428	824	18	.	.	PUNCT
ftr-428	825	1	between	between	ADP
ftr-428	825	2	october	october	PROPN
ftr-428	825	3	8	8	NUM
ftr-428	825	4	,	,	PUNCT
ftr-428	825	5	1949	1949	NUM
ftr-428	825	6	200ou	200ou	ADJ
ftr-428	825	7	florida	florida	PROPN
ftr-428	825	8	tax	tax	NOUN
ftr-428	825	9	review	review	NOUN
ftr-428	825	10	indeed	indeed	ADV
ftr-428	825	11	,	,	PUNCT
ftr-428	825	12	the	the	DET
ftr-428	825	13	definition	definition	NOUN
ftr-428	825	14	of	of	ADP
ftr-428	825	15	a	a	DET
ftr-428	825	16	"	"	PUNCT
ftr-428	825	17	reversionary	reversionary	ADJ
ftr-428	825	18	interest	interest	NOUN
ftr-428	825	19	"	"	PUNCT
ftr-428	825	20	under	under	ADP
ftr-428	825	21	section	section	NOUN
ftr-428	825	22	2037	2037	NUM
ftr-428	825	23	adopts	adopt	VERB
ftr-428	825	24	,	,	PUNCT
ftr-428	825	25	like	like	ADP
ftr-428	825	26	sections	section	NOUN
ftr-428	825	27	2036147	2036147	NUM
ftr-428	825	28	and	and	CCONJ
ftr-428	825	29	2038	2038	NUM
ftr-428	825	30	,	,	PUNCT
ftr-428	825	31	'	'	PUNCT
ftr-428	825	32	a	a	DET
ftr-428	825	33	broad	broad	ADJ
ftr-428	825	34	interpretation	interpretation	NOUN
ftr-428	825	35	of	of	ADP
ftr-428	825	36	the	the	DET
ftr-428	825	37	powers	power	NOUN
ftr-428	825	38	decedent	decedent	NOUN
ftr-428	825	39	needs	need	VERB
ftr-428	825	40	to	to	PART
ftr-428	825	41	retain	retain	VERB
ftr-428	825	42	in	in	ADP
ftr-428	825	43	order	order	NOUN
ftr-428	825	44	to	to	PART
ftr-428	825	45	cause	cause	VERB
ftr-428	825	46	inclusion	inclusion	NOUN
ftr-428	825	47	under	under	ADP
ftr-428	825	48	that	that	DET
ftr-428	825	49	statute	statute	NOUN
ftr-428	825	50	.	.	PUNCT
ftr-428	826	1	that	that	PRON
ftr-428	826	2	is	be	AUX
ftr-428	826	3	,	,	PUNCT
ftr-428	826	4	even	even	ADV
ftr-428	826	5	the	the	DET
ftr-428	826	6	power	power	NOUN
ftr-428	826	7	to	to	PART
ftr-428	826	8	withdraw	withdraw	VERB
ftr-428	826	9	principal	principal	NOUN
ftr-428	826	10	for	for	ADP
ftr-428	826	11	the	the	DET
ftr-428	826	12	benefit	benefit	NOUN
ftr-428	826	13	of	of	ADP
ftr-428	826	14	another	another	PRON
ftr-428	826	15	is	be	AUX
ftr-428	826	16	encompassed	encompass	VERB
ftr-428	826	17	within	within	ADP
ftr-428	826	18	that	that	DET
ftr-428	826	19	definition	definition	NOUN
ftr-428	826	20	.	.	PUNCT
ftr-428	827	1	'49	'49	NUM
ftr-428	827	2	where	where	SCONJ
ftr-428	827	3	the	the	DET
ftr-428	827	4	taxpayer	taxpayer	NOUN
ftr-428	827	5	had	have	AUX
ftr-428	827	6	argued	argue	VERB
ftr-428	827	7	that	that	SCONJ
ftr-428	827	8	the	the	DET
ftr-428	827	9	powers	power	NOUN
ftr-428	827	10	were	be	AUX
ftr-428	827	11	too	too	ADV
ftr-428	827	12	meager	meager	ADJ
ftr-428	827	13	for	for	ADP
ftr-428	827	14	inclusion	inclusion	NOUN
ftr-428	827	15	,	,	PUNCT
ftr-428	827	16	the	the	DET
ftr-428	827	17	court	court	NOUN
ftr-428	827	18	distinguished	distinguish	VERB
ftr-428	827	19	the	the	DET
ftr-428	827	20	limited	limited	ADJ
ftr-428	827	21	inclusion	inclusion	NOUN
ftr-428	827	22	of	of	ADP
ftr-428	827	23	remote	remote	ADJ
ftr-428	827	24	reversions	reversion	NOUN
ftr-428	827	25	from	from	ADP
ftr-428	827	26	limited	limited	ADJ
ftr-428	827	27	powers	power	NOUN
ftr-428	827	28	over	over	ADP
ftr-428	827	29	the	the	DET
ftr-428	827	30	property	property	NOUN
ftr-428	827	31	.	.	PUNCT
ftr-428	828	1	5	5	NUM
ftr-428	828	2	'	'	PUNCT
ftr-428	828	3	"	"	PUNCT
ftr-428	828	4	the	the	DET
ftr-428	828	5	clear	clear	ADJ
ftr-428	828	6	rationale	rationale	NOUN
ftr-428	828	7	of	of	ADP
ftr-428	828	8	these	these	DET
ftr-428	828	9	cases	case	NOUN
ftr-428	828	10	is	be	AUX
ftr-428	828	11	that	that	SCONJ
ftr-428	828	12	the	the	DET
ftr-428	828	13	decedent	decedent	NOUN
ftr-428	828	14	is	be	AUX
ftr-428	828	15	taxable	taxable	ADJ
ftr-428	828	16	wherever	wherever	SCONJ
ftr-428	828	17	his	his	PRON
ftr-428	828	18	death	death	NOUN
ftr-428	828	19	is	be	AUX
ftr-428	828	20	the	the	DET
ftr-428	828	21	only	only	ADJ
ftr-428	828	22	event	event	NOUN
ftr-428	828	23	which	which	PRON
ftr-428	828	24	will	will	AUX
ftr-428	828	25	guarantee	guarantee	VERB
ftr-428	828	26	the	the	DET
ftr-428	828	27	ultimate	ultimate	ADJ
ftr-428	828	28	beneficiaries	beneficiary	NOUN
ftr-428	828	29	that	that	SCONJ
ftr-428	828	30	they	they	PRON
ftr-428	828	31	will	will	AUX
ftr-428	828	32	take	take	VERB
ftr-428	828	33	and	and	CCONJ
ftr-428	828	34	that	that	SCONJ
ftr-428	828	35	the	the	DET
ftr-428	828	36	remainder	remainder	NOUN
ftr-428	828	37	will	will	AUX
ftr-428	828	38	not	not	PART
ftr-428	828	39	be	be	AUX
ftr-428	828	40	vested	vest	VERB
ftr-428	828	41	in	in	ADP
ftr-428	828	42	the	the	DET
ftr-428	828	43	decedent	decedent	NOUN
ftr-428	828	44	or	or	CCONJ
ftr-428	828	45	someone	someone	PRON
ftr-428	828	46	to	to	PART
ftr-428	828	47	be	be	AUX
ftr-428	828	48	designated	designate	VERB
ftr-428	828	49	by	by	ADP
ftr-428	828	50	him	he	PRON
ftr-428	828	51	"	"	PUNCT
ftr-428	828	52	'	'	NUM
ftr-428	828	53	151	151	NUM
ftr-428	828	54	by	by	ADP
ftr-428	828	55	contrast	contrast	NOUN
ftr-428	828	56	,	,	PUNCT
ftr-428	828	57	the	the	DET
ftr-428	828	58	1954	1954	NUM
ftr-428	828	59	repudiation	repudiation	NOUN
ftr-428	828	60	of	of	ADP
ftr-428	828	61	much	much	ADJ
ftr-428	828	62	of	of	ADP
ftr-428	828	63	an	an	DET
ftr-428	828	64	expanded	expand	VERB
ftr-428	828	65	application	application	NOUN
ftr-428	828	66	of	of	ADP
ftr-428	828	67	section	section	NOUN
ftr-428	828	68	2037	2037	NUM
ftr-428	828	69	re	re	VERB
ftr-428	828	70	-	-	VERB
ftr-428	828	71	focused	focus	VERB
ftr-428	828	72	on	on	ADP
ftr-428	828	73	a	a	DET
ftr-428	828	74	solution	solution	NOUN
ftr-428	828	75	that	that	PRON
ftr-428	828	76	differentiated	differentiate	VERB
ftr-428	828	77	between	between	ADP
ftr-428	828	78	likely	likely	ADJ
ftr-428	828	79	and	and	CCONJ
ftr-428	828	80	very	very	ADV
ftr-428	828	81	unlikely	unlikely	ADJ
ftr-428	828	82	returns	return	NOUN
ftr-428	828	83	of	of	ADP
ftr-428	828	84	the	the	DET
ftr-428	828	85	transferred	transfer	VERB
ftr-428	828	86	property	property	NOUN
ftr-428	828	87	.	.	PUNCT
ftr-428	829	1	in	in	ADP
ftr-428	829	2	the	the	DET
ftr-428	829	3	1954	1954	NUM
ftr-428	829	4	version	version	NOUN
ftr-428	829	5	of	of	ADP
ftr-428	829	6	this	this	DET
ftr-428	829	7	statute	statute	NOUN
ftr-428	829	8	,	,	PUNCT
ftr-428	829	9	a	a	DET
ftr-428	829	10	reversion	reversion	NOUN
ftr-428	829	11	was	be	AUX
ftr-428	829	12	required	require	VERB
ftr-428	829	13	for	for	ADP
ftr-428	829	14	inclusion	inclusion	NOUN
ftr-428	829	15	in	in	ADP
ftr-428	829	16	decedent	decedent	NOUN
ftr-428	829	17	's	's	PART
ftr-428	829	18	estate	estate	NOUN
ftr-428	829	19	and	and	CCONJ
ftr-428	829	20	very	very	ADV
ftr-428	829	21	unlikely	unlikely	ADJ
ftr-428	829	22	reversions	reversion	NOUN
ftr-428	829	23	,	,	PUNCT
ftr-428	829	24	that	that	ADV
ftr-428	829	25	is	is	ADV
ftr-428	829	26	,	,	PUNCT
ftr-428	829	27	those	those	PRON
ftr-428	829	28	with	with	ADP
ftr-428	829	29	less	less	ADJ
ftr-428	829	30	than	than	ADP
ftr-428	829	31	a	a	DET
ftr-428	829	32	five	five	NUM
ftr-428	829	33	percent	percent	NOUN
ftr-428	829	34	chance	chance	NOUN
ftr-428	829	35	of	of	ADP
ftr-428	829	36	returning	return	VERB
ftr-428	829	37	to	to	ADP
ftr-428	829	38	the	the	DET
ftr-428	829	39	decedent	decedent	NOUN
ftr-428	829	40	,	,	PUNCT
ftr-428	829	41	were	be	AUX
ftr-428	829	42	exempt	exempt	ADJ
ftr-428	829	43	from	from	ADP
ftr-428	829	44	estate	estate	NOUN
ftr-428	829	45	tax.152	tax.152	NOUN
ftr-428	829	46	even	even	ADV
ftr-428	829	47	the	the	DET
ftr-428	829	48	survivorship	survivorship	NOUN
ftr-428	829	49	test	test	NOUN
ftr-428	829	50	,	,	PUNCT
ftr-428	829	51	in	in	ADP
ftr-428	829	52	some	some	DET
ftr-428	829	53	sense	sense	NOUN
ftr-428	829	54	,	,	PUNCT
ftr-428	829	55	appears	appear	VERB
ftr-428	829	56	to	to	PART
ftr-428	829	57	have	have	VERB
ftr-428	829	58	a	a	DET
ftr-428	829	59	"	"	PUNCT
ftr-428	829	60	remote	remote	ADJ
ftr-428	829	61	contingency	contingency	NOUN
ftr-428	829	62	"	"	PUNCT
ftr-428	829	63	or	or	CCONJ
ftr-428	829	64	similar	similar	ADJ
ftr-428	829	65	threshold	threshold	NOUN
ftr-428	829	66	.	.	PUNCT
ftr-428	830	1	the	the	DET
ftr-428	830	2	survivorship	survivorship	NOUN
ftr-428	830	3	test	test	NOUN
ftr-428	830	4	is	be	AUX
ftr-428	830	5	intended	intend	VERB
ftr-428	830	6	to	to	PART
ftr-428	830	7	underline	underline	VERB
ftr-428	830	8	the	the	DET
ftr-428	830	9	testamentary	testamentary	ADJ
ftr-428	830	10	nature	nature	NOUN
ftr-428	830	11	of	of	ADP
ftr-428	830	12	the	the	DET
ftr-428	830	13	transfer	transfer	NOUN
ftr-428	830	14	that	that	PRON
ftr-428	830	15	is	be	AUX
ftr-428	830	16	subject	subject	ADJ
ftr-428	830	17	to	to	ADP
ftr-428	830	18	inclusion	inclusion	NOUN
ftr-428	830	19	under	under	ADP
ftr-428	830	20	section	section	NOUN
ftr-428	830	21	2037	2037	NUM
ftr-428	830	22	.	.	PUNCT
ftr-428	831	1	that	that	DET
ftr-428	831	2	test	test	NOUN
ftr-428	831	3	is	be	AUX
ftr-428	831	4	not	not	PART
ftr-428	831	5	met	meet	VERB
ftr-428	831	6	if	if	SCONJ
ftr-428	831	7	a	a	DET
ftr-428	831	8	beneficiary	beneficiary	NOUN
ftr-428	831	9	can	can	AUX
ftr-428	831	10	enjoy	enjoy	VERB
ftr-428	831	11	the	the	DET
ftr-428	831	12	property	property	NOUN
ftr-428	831	13	by	by	ADP
ftr-428	831	14	an	an	DET
ftr-428	831	15	alternate	alternate	ADJ
ftr-428	831	16	means	mean	NOUN
ftr-428	831	17	than	than	ADP
ftr-428	831	18	by	by	ADP
ftr-428	831	19	surviving	survive	VERB
ftr-428	831	20	the	the	DET
ftr-428	831	21	decedent	decedent	NOUN
ftr-428	831	22	;	;	PUNCT
ftr-428	831	23	53	53	NUM
ftr-428	831	24	however	however	ADV
ftr-428	831	25	,	,	PUNCT
ftr-428	831	26	if	if	SCONJ
ftr-428	831	27	that	that	DET
ftr-428	831	28	alternative	alternative	ADJ
ftr-428	831	29	contingency	contingency	NOUN
ftr-428	831	30	is	be	AUX
ftr-428	831	31	"	"	PUNCT
ftr-428	831	32	unreal	unreal	ADJ
ftr-428	831	33	,	,	PUNCT
ftr-428	831	34	"	"	PUNCT
ftr-428	831	35	that	that	SCONJ
ftr-428	831	36	alternative	alternative	ADJ
ftr-428	831	37	condition	condition	NOUN
ftr-428	831	38	will	will	AUX
ftr-428	831	39	be	be	AUX
ftr-428	831	40	ignored	ignore	VERB
ftr-428	831	41	so	so	SCONJ
ftr-428	831	42	that	that	SCONJ
ftr-428	831	43	the	the	DET
ftr-428	831	44	beneficiary	beneficiary	NOUN
ftr-428	831	45	will	will	AUX
ftr-428	831	46	be	be	AUX
ftr-428	831	47	deemed	deem	VERB
ftr-428	831	48	only	only	ADV
ftr-428	831	49	able	able	ADJ
ftr-428	831	50	to	to	PART
ftr-428	831	51	enjoy	enjoy	VERB
ftr-428	831	52	the	the	DET
ftr-428	831	53	property	property	NOUN
ftr-428	831	54	through	through	ADP
ftr-428	831	55	survivorship	survivorship	NOUN
ftr-428	831	56	.	.	PUNCT
ftr-428	832	1	15	15	NUM
ftr-428	832	2	4	4	NUM
ftr-428	832	3	and	and	CCONJ
ftr-428	832	4	1954	1954	NUM
ftr-428	832	5	,	,	PUNCT
ftr-428	832	6	there	there	PRON
ftr-428	832	7	was	be	VERB
ftr-428	832	8	no	no	DET
ftr-428	832	9	requirement	requirement	NOUN
ftr-428	832	10	that	that	SCONJ
ftr-428	832	11	decedent	decedent	NOUN
ftr-428	832	12	retain	retain	VERB
ftr-428	832	13	a	a	DET
ftr-428	832	14	reversionary	reversionary	ADJ
ftr-428	832	15	interest	interest	NOUN
ftr-428	832	16	for	for	ADP
ftr-428	832	17	the	the	DET
ftr-428	832	18	application	application	NOUN
ftr-428	832	19	of	of	ADP
ftr-428	832	20	the	the	DET
ftr-428	832	21	predecessor	predecessor	NOUN
ftr-428	832	22	to	to	ADP
ftr-428	832	23	§	§	PROPN
ftr-428	832	24	2037	2037	NUM
ftr-428	832	25	.	.	PUNCT
ftr-428	833	1	147	147	NUM
ftr-428	833	2	.	.	PUNCT
ftr-428	834	1	see	see	VERB
ftr-428	834	2	struthers	struther	NOUN
ftr-428	834	3	v.	v.	ADP
ftr-428	834	4	kelm	kelm	PROPN
ftr-428	834	5	,	,	PUNCT
ftr-428	834	6	218	218	NUM
ftr-428	834	7	f.2d	f.2d	SYM
ftr-428	834	8	810	810	NUM
ftr-428	834	9	(	(	PUNCT
ftr-428	834	10	8th	8th	ADJ
ftr-428	834	11	cir	cir	NOUN
ftr-428	834	12	.	.	PUNCT
ftr-428	834	13	1955	1955	NUM
ftr-428	834	14	)	)	PUNCT
ftr-428	834	15	(	(	PUNCT
ftr-428	834	16	power	power	NOUN
ftr-428	834	17	to	to	PART
ftr-428	834	18	control	control	VERB
ftr-428	834	19	the	the	DET
ftr-428	834	20	timing	timing	NOUN
ftr-428	834	21	of	of	ADP
ftr-428	834	22	the	the	DET
ftr-428	834	23	beneficiaries	beneficiary	NOUN
ftr-428	834	24	enjoyment	enjoyment	NOUN
ftr-428	834	25	was	be	AUX
ftr-428	834	26	a	a	DET
ftr-428	834	27	retained	retain	VERB
ftr-428	834	28	power	power	NOUN
ftr-428	834	29	under	under	ADP
ftr-428	834	30	§	§	PROPN
ftr-428	834	31	2036	2036	NUM
ftr-428	834	32	.	.	PUNCT
ftr-428	834	33	)	)	PUNCT
ftr-428	834	34	.	.	PUNCT
ftr-428	835	1	148	148	NUM
ftr-428	835	2	.	.	PUNCT
ftr-428	836	1	see	see	VERB
ftr-428	836	2	lober	lober	PROPN
ftr-428	836	3	v.	v.	PROPN
ftr-428	836	4	united	united	PROPN
ftr-428	836	5	states	states	PROPN
ftr-428	836	6	,	,	PUNCT
ftr-428	836	7	346	346	NUM
ftr-428	836	8	u.s	u.s	PROPN
ftr-428	836	9	.	.	PROPN
ftr-428	836	10	335	335	NUM
ftr-428	836	11	(	(	PUNCT
ftr-428	836	12	1953	1953	NUM
ftr-428	836	13	)	)	PUNCT
ftr-428	836	14	(	(	PUNCT
ftr-428	836	15	power	power	NOUN
ftr-428	836	16	to	to	PART
ftr-428	836	17	accelerate	accelerate	VERB
ftr-428	836	18	enjoyment	enjoyment	NOUN
ftr-428	836	19	of	of	ADP
ftr-428	836	20	the	the	DET
ftr-428	836	21	trust	trust	NOUN
ftr-428	836	22	property	property	NOUN
ftr-428	836	23	was	be	AUX
ftr-428	836	24	caused	cause	VERB
ftr-428	836	25	inclusion	inclusion	NOUN
ftr-428	836	26	under	under	ADP
ftr-428	836	27	§	§	PROPN
ftr-428	836	28	2038	2038	NUM
ftr-428	836	29	)	)	PUNCT
ftr-428	836	30	.	.	PUNCT
ftr-428	837	1	149	149	NUM
ftr-428	837	2	.	.	PUNCT
ftr-428	838	1	see	see	VERB
ftr-428	838	2	estate	estate	NOUN
ftr-428	838	3	of	of	ADP
ftr-428	838	4	klauber	klauber	NOUN
ftr-428	839	1	v.	v.	PROPN
ftr-428	839	2	commissioner	commissioner	NOUN
ftr-428	839	3	,	,	PUNCT
ftr-428	840	1	34	34	NUM
ftr-428	840	2	t.c	t.c	PROPN
ftr-428	840	3	.	.	PROPN
ftr-428	840	4	968	968	NUM
ftr-428	840	5	(	(	PUNCT
ftr-428	840	6	1960	1960	NUM
ftr-428	840	7	)	)	PUNCT
ftr-428	840	8	(	(	PUNCT
ftr-428	840	9	trustee	trustee	NOUN
ftr-428	840	10	's	's	PART
ftr-428	840	11	power	power	NOUN
ftr-428	840	12	to	to	PART
ftr-428	840	13	pay	pay	VERB
ftr-428	840	14	$	$	SYM
ftr-428	840	15	4,000	4,000	NUM
ftr-428	840	16	a	a	DET
ftr-428	840	17	year	year	NOUN
ftr-428	840	18	to	to	ADP
ftr-428	840	19	decedent	decedent	PROPN
ftr-428	840	20	's	's	PART
ftr-428	840	21	wife	wife	NOUN
ftr-428	840	22	for	for	ADP
ftr-428	840	23	decedent	decedent	NOUN
ftr-428	840	24	's	's	PART
ftr-428	840	25	life	life	NOUN
ftr-428	840	26	was	be	AUX
ftr-428	840	27	held	hold	VERB
ftr-428	840	28	includable	includable	ADJ
ftr-428	840	29	under	under	ADP
ftr-428	840	30	the	the	DET
ftr-428	840	31	predecessor	predecessor	NOUN
ftr-428	840	32	to	to	ADP
ftr-428	840	33	§	§	PROPN
ftr-428	840	34	2037	2037	NUM
ftr-428	840	35	.	.	PUNCT
ftr-428	841	1	the	the	DET
ftr-428	841	2	trustee	trustee	NOUN
ftr-428	841	3	's	's	PART
ftr-428	841	4	powers	power	NOUN
ftr-428	841	5	were	be	AUX
ftr-428	841	6	attributable	attributable	ADJ
ftr-428	841	7	to	to	ADP
ftr-428	841	8	decedent	decedent	NOUN
ftr-428	841	9	because	because	SCONJ
ftr-428	841	10	the	the	DET
ftr-428	841	11	court	court	NOUN
ftr-428	841	12	held	hold	VERB
ftr-428	841	13	that	that	SCONJ
ftr-428	841	14	the	the	DET
ftr-428	841	15	decedent	decedent	NOUN
ftr-428	841	16	could	could	AUX
ftr-428	841	17	control	control	VERB
ftr-428	841	18	the	the	DET
ftr-428	841	19	removal	removal	NOUN
ftr-428	841	20	and	and	CCONJ
ftr-428	841	21	appointment	appointment	NOUN
ftr-428	841	22	of	of	ADP
ftr-428	841	23	any	any	DET
ftr-428	841	24	trustee	trustee	NOUN
ftr-428	841	25	)	)	PUNCT
ftr-428	841	26	.	.	PUNCT
ftr-428	842	1	but	but	CCONJ
ftr-428	842	2	see	see	VERB
ftr-428	842	3	united	united	PROPN
ftr-428	842	4	states	states	PROPN
ftr-428	842	5	v.	v.	ADP
ftr-428	842	6	byrum	byrum	PROPN
ftr-428	842	7	,	,	PUNCT
ftr-428	842	8	408	408	NUM
ftr-428	842	9	u.s	u.s	PROPN
ftr-428	842	10	.	.	PROPN
ftr-428	842	11	125	125	NUM
ftr-428	842	12	(	(	PUNCT
ftr-428	842	13	1972	1972	NUM
ftr-428	842	14	)	)	PUNCT
ftr-428	842	15	;	;	PUNCT
ftr-428	842	16	estate	estate	NOUN
ftr-428	842	17	of	of	ADP
ftr-428	842	18	wall	wall	PROPN
ftr-428	842	19	v.	v.	PROPN
ftr-428	842	20	commissioner	commissioner	PROPN
ftr-428	842	21	,	,	PUNCT
ftr-428	842	22	101	101	NUM
ftr-428	842	23	t.c	t.c	PROPN
ftr-428	842	24	.	.	PROPN
ftr-428	842	25	300	300	NUM
ftr-428	842	26	(	(	PUNCT
ftr-428	842	27	1993	1993	NUM
ftr-428	842	28	)	)	PUNCT
ftr-428	842	29	discussing	discuss	VERB
ftr-428	842	30	the	the	DET
ftr-428	842	31	attribution	attribution	NOUN
ftr-428	842	32	of	of	ADP
ftr-428	842	33	powers	power	NOUN
ftr-428	842	34	of	of	ADP
ftr-428	842	35	a	a	DET
ftr-428	842	36	trustee	trustee	NOUN
ftr-428	842	37	where	where	SCONJ
ftr-428	842	38	decedent	decedent	NOUN
ftr-428	842	39	retained	retain	VERB
ftr-428	842	40	the	the	DET
ftr-428	842	41	power	power	NOUN
ftr-428	842	42	to	to	PART
ftr-428	842	43	remove	remove	VERB
ftr-428	842	44	the	the	DET
ftr-428	842	45	trustee	trustee	NOUN
ftr-428	842	46	and	and	CCONJ
ftr-428	842	47	appoint	appoint	VERB
ftr-428	842	48	one	one	NUM
ftr-428	842	49	amenable	amenable	ADJ
ftr-428	842	50	to	to	ADP
ftr-428	842	51	his	his	PRON
ftr-428	842	52	wishes	wish	NOUN
ftr-428	842	53	with	with	ADP
ftr-428	842	54	respect	respect	NOUN
ftr-428	842	55	to	to	ADP
ftr-428	842	56	§	§	PROPN
ftr-428	842	57	2036	2036	NUM
ftr-428	842	58	)	)	PUNCT
ftr-428	842	59	.	.	PUNCT
ftr-428	843	1	150	150	NUM
ftr-428	843	2	.	.	PUNCT
ftr-428	843	3	see	see	VERB
ftr-428	843	4	estate	estate	NOUN
ftr-428	843	5	of	of	ADP
ftr-428	843	6	klauber	klauber	NOUN
ftr-428	843	7	,	,	PUNCT
ftr-428	843	8	34	34	NUM
ftr-428	843	9	t.c	t.c	PROPN
ftr-428	843	10	.	.	PUNCT
ftr-428	844	1	at	at	ADP
ftr-428	844	2	974	974	NUM
ftr-428	844	3	.	.	PUNCT
ftr-428	844	4	151	151	NUM
ftr-428	844	5	.	.	PUNCT
ftr-428	845	1	i	i	PRON
ftr-428	845	2	d.	d.	PROPN
ftr-428	845	3	152	152	NUM
ftr-428	845	4	.	.	PUNCT
ftr-428	846	1	see	see	VERB
ftr-428	846	2	supra	supra	PROPN
ftr-428	846	3	note	note	PROPN
ftr-428	846	4	134	134	NUM
ftr-428	846	5	and	and	CCONJ
ftr-428	846	6	accompanying	accompany	VERB
ftr-428	846	7	text	text	NOUN
ftr-428	846	8	.	.	PUNCT
ftr-428	847	1	153	153	NUM
ftr-428	847	2	.	.	PUNCT
ftr-428	848	1	see	see	VERB
ftr-428	848	2	§	§	PROPN
ftr-428	848	3	20.2037	20.2037	NUM
ftr-428	848	4	-	-	SYM
ftr-428	848	5	1(b	1(b	NUM
ftr-428	848	6	)	)	PUNCT
ftr-428	848	7	.	.	PUNCT
ftr-428	849	1	see	see	VERB
ftr-428	849	2	also	also	ADV
ftr-428	849	3	supra	supra	ADJ
ftr-428	849	4	note	note	PROPN
ftr-428	849	5	132	132	NUM
ftr-428	849	6	.	.	NOUN
ftr-428	849	7	154	154	NUM
ftr-428	849	8	.	.	PUNCT
ftr-428	850	1	in	in	ADP
ftr-428	850	2	commissioner	commissioner	PROPN
ftr-428	850	3	v.	v.	PROPN
ftr-428	850	4	marshall	marshall	PROPN
ftr-428	850	5	's	's	PART
ftr-428	850	6	estate	estate	NOUN
ftr-428	850	7	,	,	PUNCT
ftr-428	850	8	203	203	NUM
ftr-428	850	9	f.2d	f.2d	NUM
ftr-428	850	10	534	534	NUM
ftr-428	850	11	(	(	PUNCT
ftr-428	850	12	3d	3d	NUM
ftr-428	850	13	cir	cir	NOUN
ftr-428	850	14	.	.	PROPN
ftr-428	850	15	1953	1953	NUM
ftr-428	850	16	)	)	PUNCT
ftr-428	850	17	,	,	PUNCT
ftr-428	850	18	the	the	DET
ftr-428	850	19	court	court	NOUN
ftr-428	850	20	aggregated	aggregate	VERB
ftr-428	850	21	the	the	DET
ftr-428	850	22	alternative	alternative	ADJ
ftr-428	850	23	contingencies	contingency	NOUN
ftr-428	850	24	and	and	CCONJ
ftr-428	850	25	found	find	VERB
ftr-428	850	26	that	that	SCONJ
ftr-428	850	27	,	,	PUNCT
ftr-428	850	28	"	"	PUNCT
ftr-428	850	29	the	the	DET
ftr-428	850	30	possible	possible	ADJ
ftr-428	850	31	contingencies	contingency	NOUN
ftr-428	850	32	taken	take	VERB
ftr-428	850	33	together	together	ADV
ftr-428	850	34	under	under	ADP
ftr-428	850	35	which	which	PRON
ftr-428	850	36	beneficiaries	beneficiary	NOUN
ftr-428	850	37	could	could	AUX
ftr-428	850	38	have	have	AUX
ftr-428	850	39	taken	take	VERB
ftr-428	850	40	the	the	DET
ftr-428	850	41	interest	interest	NOUN
ftr-428	850	42	without	without	ADP
ftr-428	850	43	surviving	survive	VERB
ftr-428	850	44	marshall	marshall	PROPN
ftr-428	851	1	[	[	X
ftr-428	851	2	vol	vol	NOUN
ftr-428	851	3	5:2	5:2	NUM
ftr-428	851	4	contingencies	contingency	NOUN
ftr-428	851	5	and	and	CCONJ
ftr-428	851	6	the	the	DET
ftr-428	851	7	estate	estate	NOUN
ftr-428	851	8	tax	tax	NOUN
ftr-428	851	9	2	2	NUM
ftr-428	851	10	.	.	PUNCT
ftr-428	852	1	the	the	DET
ftr-428	852	2	five	five	NUM
ftr-428	852	3	percent	percent	NOUN
ftr-428	852	4	rule.-congress	rule.-congress	PROPN
ftr-428	852	5	established	establish	VERB
ftr-428	852	6	the	the	DET
ftr-428	852	7	five	five	NUM
ftr-428	852	8	percent	percent	NOUN
ftr-428	852	9	rule	rule	NOUN
ftr-428	852	10	of	of	ADP
ftr-428	852	11	section	section	NOUN
ftr-428	852	12	2037	2037	NUM
ftr-428	852	13	in	in	ADP
ftr-428	852	14	the	the	DET
ftr-428	852	15	1954	1954	NUM
ftr-428	852	16	code	code	NOUN
ftr-428	852	17	,	,	PUNCT
ftr-428	852	18	because	because	SCONJ
ftr-428	852	19	it	it	PRON
ftr-428	852	20	considered	consider	VERB
ftr-428	852	21	it	it	PRON
ftr-428	852	22	"	"	PUNCT
ftr-428	852	23	unduly	unduly	ADV
ftr-428	852	24	harsh	harsh	ADJ
ftr-428	852	25	"	"	PUNCT
ftr-428	852	26	to	to	PART
ftr-428	852	27	include	include	VERB
ftr-428	852	28	property	property	NOUN
ftr-428	852	29	in	in	ADP
ftr-428	852	30	decedent	decedent	NOUN
ftr-428	852	31	's	's	PART
ftr-428	852	32	gross	gross	ADJ
ftr-428	852	33	estate	estate	NOUN
ftr-428	852	34	where	where	SCONJ
ftr-428	852	35	he	he	PRON
ftr-428	852	36	had	have	AUX
ftr-428	852	37	relinquished	relinquish	VERB
ftr-428	852	38	practically	practically	ADV
ftr-428	852	39	all	all	PRON
ftr-428	852	40	of	of	ADP
ftr-428	852	41	his	his	PRON
ftr-428	852	42	fights	fight	NOUN
ftr-428	852	43	in	in	ADP
ftr-428	852	44	the	the	DET
ftr-428	852	45	property.155	property.155	NOUN
ftr-428	852	46	on	on	ADP
ftr-428	852	47	the	the	DET
ftr-428	852	48	other	other	ADJ
ftr-428	852	49	hand	hand	NOUN
ftr-428	852	50	,	,	PUNCT
ftr-428	852	51	congress	congress	PROPN
ftr-428	852	52	considered	consider	VERB
ftr-428	852	53	reversions	reversion	NOUN
ftr-428	852	54	"	"	PUNCT
ftr-428	852	55	under	under	ADP
ftr-428	852	56	contingencies	contingency	NOUN
ftr-428	852	57	that	that	PRON
ftr-428	852	58	were	be	AUX
ftr-428	852	59	not	not	PART
ftr-428	852	60	remote	remote	ADJ
ftr-428	852	61	"	"	PUNCT
ftr-428	852	62	sufficient	sufficient	ADJ
ftr-428	852	63	interests	interest	NOUN
ftr-428	852	64	for	for	ADP
ftr-428	852	65	inclusions.156	inclusions.156	NOUN
ftr-428	852	66	the	the	DET
ftr-428	852	67	five	five	NUM
ftr-428	852	68	percent	percent	NOUN
ftr-428	852	69	rule	rule	NOUN
ftr-428	852	70	requires	require	VERB
ftr-428	852	71	that	that	SCONJ
ftr-428	852	72	before	before	ADP
ftr-428	852	73	his	his	PRON
ftr-428	852	74	death	death	NOUN
ftr-428	852	75	,	,	PUNCT
ftr-428	852	76	decedent	decedent	NOUN
ftr-428	852	77	"	"	PUNCT
ftr-428	852	78	had	have	VERB
ftr-428	852	79	1	1	NUM
ftr-428	852	80	chance	chance	NOUN
ftr-428	852	81	in	in	ADP
ftr-428	852	82	20	20	NUM
ftr-428	852	83	that	that	SCONJ
ftr-428	852	84	the	the	DET
ftr-428	852	85	property	property	NOUN
ftr-428	852	86	would	would	AUX
ftr-428	852	87	return	return	VERB
ftr-428	852	88	to	to	ADP
ftr-428	852	89	him	he	PRON
ftr-428	852	90	.	.	PUNCT
ftr-428	853	1	"'57	"'57	NOUN
ftr-428	853	2	the	the	DET
ftr-428	853	3	main	main	ADJ
ftr-428	853	4	argument	argument	NOUN
ftr-428	853	5	for	for	ADP
ftr-428	853	6	adopting	adopt	VERB
ftr-428	853	7	a	a	DET
ftr-428	853	8	de	de	X
ftr-428	853	9	minimis	minimis	NOUN
ftr-428	853	10	rule	rule	NOUN
ftr-428	853	11	is	be	AUX
ftr-428	853	12	that	that	SCONJ
ftr-428	853	13	the	the	DET
ftr-428	853	14	decedent	decedent	NOUN
ftr-428	853	15	has	have	AUX
ftr-428	853	16	barely	barely	ADV
ftr-428	853	17	retained	retain	VERB
ftr-428	853	18	any	any	DET
ftr-428	853	19	likelihood	likelihood	NOUN
ftr-428	853	20	that	that	SCONJ
ftr-428	853	21	the	the	DET
ftr-428	853	22	interest	interest	NOUN
ftr-428	853	23	will	will	AUX
ftr-428	853	24	return	return	VERB
ftr-428	853	25	to	to	ADP
ftr-428	853	26	him	he	PRON
ftr-428	853	27	and	and	CCONJ
ftr-428	853	28	that	that	SCONJ
ftr-428	853	29	his	his	PRON
ftr-428	853	30	beneficiaries	beneficiary	NOUN
ftr-428	853	31	will	will	AUX
ftr-428	853	32	need	need	VERB
ftr-428	853	33	to	to	PART
ftr-428	853	34	survive	survive	VERB
ftr-428	853	35	him	he	PRON
ftr-428	853	36	to	to	PART
ftr-428	853	37	receive	receive	VERB
ftr-428	853	38	the	the	DET
ftr-428	853	39	property	property	NOUN
ftr-428	853	40	so	so	SCONJ
ftr-428	853	41	that	that	SCONJ
ftr-428	853	42	the	the	DET
ftr-428	853	43	transfer	transfer	NOUN
ftr-428	853	44	is	be	AUX
ftr-428	853	45	only	only	ADV
ftr-428	853	46	minimally	minimally	ADV
ftr-428	853	47	testamentary	testamentary	ADJ
ftr-428	853	48	in	in	ADP
ftr-428	853	49	character	character	NOUN
ftr-428	853	50	.	.	PUNCT
ftr-428	854	1	that	that	DET
ftr-428	854	2	argument	argument	NOUN
ftr-428	854	3	is	be	AUX
ftr-428	854	4	a	a	DET
ftr-428	854	5	seductive	seductive	ADJ
ftr-428	854	6	one	one	NOUN
ftr-428	854	7	,	,	PUNCT
ftr-428	854	8	easily	easily	ADV
ftr-428	854	9	understood	understand	VERB
ftr-428	854	10	and	and	CCONJ
ftr-428	854	11	apparently	apparently	ADV
ftr-428	854	12	objective	objective	ADJ
ftr-428	854	13	by	by	ADP
ftr-428	854	14	its	its	PRON
ftr-428	854	15	use	use	NOUN
ftr-428	854	16	of	of	ADP
ftr-428	854	17	numbers	number	NOUN
ftr-428	854	18	.	.	PUNCT
ftr-428	855	1	the	the	DET
ftr-428	855	2	remoteness	remoteness	NOUN
ftr-428	855	3	of	of	ADP
ftr-428	855	4	it	it	PRON
ftr-428	855	5	is	be	AUX
ftr-428	855	6	obvious	obvious	ADJ
ftr-428	855	7	from	from	ADP
ftr-428	855	8	the	the	DET
ftr-428	855	9	fact	fact	NOUN
ftr-428	855	10	that	that	SCONJ
ftr-428	855	11	...	...	PUNCT
ftr-428	855	12	the	the	DET
ftr-428	855	13	possible	possible	ADJ
ftr-428	855	14	reverter	reverter	NOUN
ftr-428	855	15	to	to	ADP
ftr-428	855	16	the	the	DET
ftr-428	855	17	settlor	settlor	NOUN
ftr-428	855	18	was	be	AUX
ftr-428	855	19	conceivable	conceivable	ADJ
ftr-428	855	20	only	only	ADV
ftr-428	855	21	if	if	SCONJ
ftr-428	855	22	all	all	DET
ftr-428	855	23	three	three	NUM
ftr-428	855	24	of	of	ADP
ftr-428	855	25	the	the	DET
ftr-428	855	26	children	child	NOUN
ftr-428	855	27	of	of	ADP
ftr-428	855	28	the	the	DET
ftr-428	855	29	settlor	settlor	NOUN
ftr-428	855	30	were	be	AUX
ftr-428	855	31	to	to	PART
ftr-428	855	32	die	die	VERB
ftr-428	855	33	before	before	SCONJ
ftr-428	855	34	he	he	PRON
ftr-428	855	35	did	do	VERB
ftr-428	855	36	and	and	CCONJ
ftr-428	855	37	were	be	AUX
ftr-428	855	38	to	to	PART
ftr-428	855	39	die	die	VERB
ftr-428	855	40	without	without	ADP
ftr-428	855	41	descendants	descendant	NOUN
ftr-428	855	42	of	of	ADP
ftr-428	855	43	their	their	PRON
ftr-428	855	44	own	own	ADJ
ftr-428	855	45	.	.	PUNCT
ftr-428	856	1	disregarding	disregard	VERB
ftr-428	856	2	the	the	DET
ftr-428	856	3	possibility	possibility	NOUN
ftr-428	856	4	of	of	ADP
ftr-428	856	5	descendants	descendant	NOUN
ftr-428	856	6	of	of	ADP
ftr-428	856	7	his	his	PRON
ftr-428	856	8	children	child	NOUN
ftr-428	856	9	,	,	PUNCT
ftr-428	856	10	the	the	DET
ftr-428	856	11	record	record	NOUN
ftr-428	856	12	shows	show	VERB
ftr-428	856	13	an	an	DET
ftr-428	856	14	actuarial	actuarial	ADJ
ftr-428	856	15	computation	computation	NOUN
ftr-428	856	16	of	of	ADP
ftr-428	856	17	the	the	DET
ftr-428	856	18	likelihood	likelihood	NOUN
ftr-428	856	19	that	that	SCONJ
ftr-428	856	20	the	the	DET
ftr-428	856	21	settlor	settlor	NOUN
ftr-428	856	22	would	would	AUX
ftr-428	856	23	survive	survive	VERB
ftr-428	856	24	all	all	DET
ftr-428	856	25	three	three	NUM
ftr-428	856	26	of	of	ADP
ftr-428	856	27	his	his	PRON
ftr-428	856	28	children	child	NOUN
ftr-428	856	29	of	of	ADP
ftr-428	856	30	only	only	ADV
ftr-428	856	31	about	about	ADV
ftr-428	856	32	1	1	NUM
ftr-428	856	33	/2	/2	NOUN
ftr-428	856	34	chances	chance	NOUN
ftr-428	856	35	out	out	ADP
ftr-428	856	36	can	can	AUX
ftr-428	856	37	not	not	PART
ftr-428	856	38	be	be	AUX
ftr-428	856	39	regarded	regard	VERB
ftr-428	856	40	as	as	ADP
ftr-428	856	41	so	so	ADV
ftr-428	856	42	remote	remote	ADJ
ftr-428	856	43	as	as	SCONJ
ftr-428	856	44	to	to	PART
ftr-428	856	45	be	be	AUX
ftr-428	856	46	unreal	unreal	ADJ
ftr-428	856	47	.	.	PUNCT
ftr-428	856	48	"	"	PUNCT
ftr-428	857	1	i	i	PRON
ftr-428	857	2	d.	d.	PROPN
ftr-428	857	3	at	at	ADP
ftr-428	857	4	540	540	NUM
ftr-428	857	5	.	.	PUNCT
ftr-428	858	1	in	in	ADP
ftr-428	858	2	that	that	DET
ftr-428	858	3	case	case	NOUN
ftr-428	858	4	,	,	PUNCT
ftr-428	858	5	the	the	DET
ftr-428	858	6	beneficiaries	beneficiary	NOUN
ftr-428	858	7	could	could	AUX
ftr-428	858	8	have	have	AUX
ftr-428	858	9	taken	take	VERB
ftr-428	858	10	their	their	PRON
ftr-428	858	11	one	one	NUM
ftr-428	858	12	-	-	PUNCT
ftr-428	858	13	third	third	NOUN
ftr-428	858	14	interests	interest	NOUN
ftr-428	858	15	:	:	PUNCT
ftr-428	858	16	(	(	PUNCT
ftr-428	858	17	1	1	X
ftr-428	858	18	)	)	PUNCT
ftr-428	858	19	by	by	ADP
ftr-428	858	20	a	a	DET
ftr-428	858	21	change	change	NOUN
ftr-428	858	22	in	in	ADP
ftr-428	858	23	the	the	DET
ftr-428	858	24	intestate	intestate	ADJ
ftr-428	858	25	laws	law	NOUN
ftr-428	858	26	of	of	ADP
ftr-428	858	27	pennsylvania	pennsylvania	PROPN
ftr-428	858	28	,	,	PUNCT
ftr-428	858	29	mitigating	mitigate	VERB
ftr-428	858	30	or	or	CCONJ
ftr-428	858	31	eliminating	eliminate	VERB
ftr-428	858	32	the	the	DET
ftr-428	858	33	surviving	surviving	NOUN
ftr-428	858	34	spouse	spouse	NOUN
ftr-428	858	35	's	's	PART
ftr-428	858	36	share	share	NOUN
ftr-428	858	37	;	;	PUNCT
ftr-428	858	38	(	(	PUNCT
ftr-428	858	39	2	2	X
ftr-428	858	40	)	)	PUNCT
ftr-428	858	41	under	under	ADP
ftr-428	858	42	the	the	DET
ftr-428	858	43	present	present	ADJ
ftr-428	858	44	intestate	intestate	NOUN
ftr-428	858	45	laws	law	NOUN
ftr-428	858	46	if	if	SCONJ
ftr-428	858	47	marshall	marshall	PROPN
ftr-428	858	48	had	have	AUX
ftr-428	858	49	divorced	divorce	VERB
ftr-428	858	50	his	his	PRON
ftr-428	858	51	wife	wife	NOUN
ftr-428	858	52	or	or	CCONJ
ftr-428	858	53	she	she	PRON
ftr-428	858	54	had	have	AUX
ftr-428	858	55	divorced	divorce	VERB
ftr-428	858	56	him	he	PRON
ftr-428	858	57	;	;	PUNCT
ftr-428	858	58	(	(	PUNCT
ftr-428	858	59	3	3	X
ftr-428	858	60	)	)	PUNCT
ftr-428	858	61	if	if	SCONJ
ftr-428	858	62	marshall	marshall	PROPN
ftr-428	858	63	either	either	ADV
ftr-428	858	64	willfully	willfully	ADV
ftr-428	858	65	neglected	neglect	VERB
ftr-428	858	66	or	or	CCONJ
ftr-428	858	67	refused	refuse	VERB
ftr-428	858	68	to	to	PART
ftr-428	858	69	provide	provide	VERB
ftr-428	858	70	for	for	ADP
ftr-428	858	71	mrs	mrs	PROPN
ftr-428	858	72	.	.	PROPN
ftr-428	858	73	marshall	marshall	PROPN
ftr-428	858	74	for	for	ADP
ftr-428	858	75	one	one	NUM
ftr-428	858	76	year	year	NOUN
ftr-428	858	77	previous	previous	ADJ
ftr-428	858	78	to	to	ADP
ftr-428	858	79	her	her	PRON
ftr-428	858	80	death	death	NOUN
ftr-428	858	81	,	,	PUNCT
ftr-428	858	82	or	or	CCONJ
ftr-428	858	83	ifhe	ifhe	NOUN
ftr-428	858	84	willfully	willfully	ADV
ftr-428	858	85	and	and	CCONJ
ftr-428	858	86	maliciously	maliciously	ADV
ftr-428	858	87	had	have	AUX
ftr-428	858	88	deserted	desert	VERB
ftr-428	858	89	her	she	PRON
ftr-428	858	90	for	for	ADP
ftr-428	858	91	that	that	DET
ftr-428	858	92	period	period	NOUN
ftr-428	858	93	.	.	PUNCT
ftr-428	859	1	see	see	VERB
ftr-428	859	2	i	i	PRON
ftr-428	859	3	d.	d.	PROPN
ftr-428	859	4	at	at	ADP
ftr-428	859	5	539	539	NUM
ftr-428	859	6	.	.	PUNCT
ftr-428	860	1	the	the	DET
ftr-428	860	2	tax	tax	NOUN
ftr-428	860	3	court	court	NOUN
ftr-428	860	4	opinion	opinion	NOUN
ftr-428	860	5	emphasized	emphasize	VERB
ftr-428	860	6	the	the	DET
ftr-428	860	7	lack	lack	NOUN
ftr-428	860	8	of	of	ADP
ftr-428	860	9	the	the	DET
ftr-428	860	10	decedent	decedent	NOUN
ftr-428	860	11	's	's	PART
ftr-428	860	12	intention	intention	NOUN
ftr-428	860	13	to	to	PART
ftr-428	860	14	create	create	VERB
ftr-428	860	15	a	a	DET
ftr-428	860	16	reversionary	reversionary	ADJ
ftr-428	860	17	interest	interest	NOUN
ftr-428	860	18	dependent	dependent	ADJ
ftr-428	860	19	on	on	ADP
ftr-428	860	20	survivorship	survivorship	NOUN
ftr-428	860	21	,	,	PUNCT
ftr-428	860	22	stating	state	VERB
ftr-428	860	23	that	that	SCONJ
ftr-428	860	24	"	"	PUNCT
ftr-428	860	25	the	the	DET
ftr-428	860	26	language	language	NOUN
ftr-428	860	27	relied	rely	VERB
ftr-428	860	28	upon	upon	SCONJ
ftr-428	860	29	by	by	ADP
ftr-428	860	30	the	the	DET
ftr-428	860	31	commissioner	commissioner	NOUN
ftr-428	860	32	is	be	AUX
ftr-428	860	33	the	the	DET
ftr-428	860	34	usual	usual	ADJ
ftr-428	860	35	provision	provision	NOUN
ftr-428	860	36	inserted	insert	VERB
ftr-428	860	37	by	by	ADP
ftr-428	860	38	lawyers	lawyer	NOUN
ftr-428	860	39	as	as	ADP
ftr-428	860	40	a	a	DET
ftr-428	860	41	catch	catch	NOUN
ftr-428	860	42	-	-	PUNCT
ftr-428	860	43	all	all	PRON
ftr-428	860	44	.	.	PUNCT
ftr-428	860	45	"	"	PUNCT
ftr-428	861	1	16	16	NUM
ftr-428	861	2	t.c	t.c	PROPN
ftr-428	861	3	.	.	PROPN
ftr-428	861	4	918,922	918,922	NUM
ftr-428	861	5	(	(	PUNCT
ftr-428	861	6	1951	1951	NUM
ftr-428	861	7	)	)	PUNCT
ftr-428	861	8	.	.	PUNCT
ftr-428	862	1	the	the	DET
ftr-428	862	2	transfer	transfer	NOUN
ftr-428	862	3	at	at	ADP
ftr-428	862	4	issue	issue	NOUN
ftr-428	862	5	was	be	AUX
ftr-428	862	6	a	a	DET
ftr-428	862	7	pre	pre	NOUN
ftr-428	862	8	-	-	NOUN
ftr-428	862	9	october	october	PROPN
ftr-428	862	10	8	8	NUM
ftr-428	862	11	,	,	PUNCT
ftr-428	862	12	1949	1949	NUM
ftr-428	862	13	,	,	PUNCT
ftr-428	862	14	transfer	transfer	NOUN
ftr-428	862	15	so	so	SCONJ
ftr-428	862	16	that	that	PRON
ftr-428	862	17	to	to	PART
ftr-428	862	18	fall	fall	VERB
ftr-428	862	19	within	within	ADP
ftr-428	862	20	the	the	DET
ftr-428	862	21	predecessor	predecessor	NOUN
ftr-428	862	22	statute	statute	NOUN
ftr-428	862	23	of	of	ADP
ftr-428	862	24	§	§	PROPN
ftr-428	862	25	2037	2037	NUM
ftr-428	862	26	,	,	PUNCT
ftr-428	862	27	the	the	DET
ftr-428	862	28	reversion	reversion	NOUN
ftr-428	862	29	had	have	VERB
ftr-428	862	30	to	to	PART
ftr-428	862	31	exist	exist	VERB
ftr-428	862	32	by	by	ADP
ftr-428	862	33	the	the	DET
ftr-428	862	34	express	express	ADJ
ftr-428	862	35	terms	term	NOUN
ftr-428	862	36	of	of	ADP
ftr-428	862	37	the	the	DET
ftr-428	862	38	instrument	instrument	NOUN
ftr-428	862	39	and	and	CCONJ
ftr-428	862	40	not	not	PART
ftr-428	862	41	,	,	PUNCT
ftr-428	862	42	as	as	SCONJ
ftr-428	862	43	§	§	PROPN
ftr-428	862	44	2037	2037	NUM
ftr-428	862	45	allows	allow	VERB
ftr-428	862	46	alternatively	alternatively	ADV
ftr-428	862	47	,	,	PUNCT
ftr-428	862	48	by	by	ADP
ftr-428	862	49	operation	operation	NOUN
ftr-428	862	50	of	of	ADP
ftr-428	862	51	law	law	NOUN
ftr-428	862	52	.	.	PUNCT
ftr-428	863	1	see	see	VERB
ftr-428	863	2	irc	irc	PROPN
ftr-428	863	3	§	§	PROPN
ftr-428	863	4	2037(a)(2	2037(a)(2	NUM
ftr-428	863	5	)	)	PUNCT
ftr-428	863	6	.	.	PUNCT
ftr-428	864	1	the	the	DET
ftr-428	864	2	regulation	regulation	NOUN
ftr-428	864	3	itself	itself	PRON
ftr-428	864	4	provides	provide	VERB
ftr-428	864	5	an	an	DET
ftr-428	864	6	example	example	NOUN
ftr-428	864	7	of	of	ADP
ftr-428	864	8	an	an	DET
ftr-428	864	9	"	"	PUNCT
ftr-428	864	10	unreal	unreal	ADJ
ftr-428	864	11	"	"	PUNCT
ftr-428	864	12	event	event	NOUN
ftr-428	864	13	,	,	PUNCT
ftr-428	864	14	i.e.	i.e.	X
ftr-428	864	15	,	,	PUNCT
ftr-428	864	16	substituting	substitute	VERB
ftr-428	864	17	survivorship	survivorship	NOUN
ftr-428	864	18	with	with	ADP
ftr-428	864	19	a	a	DET
ftr-428	864	20	stated	state	VERB
ftr-428	864	21	term	term	NOUN
ftr-428	864	22	of	of	ADP
ftr-428	864	23	years	year	NOUN
ftr-428	864	24	requirement	requirement	NOUN
ftr-428	864	25	that	that	PRON
ftr-428	864	26	equals	equal	VERB
ftr-428	864	27	or	or	CCONJ
ftr-428	864	28	exceeds	exceed	VERB
ftr-428	864	29	the	the	DET
ftr-428	864	30	decedent	decedent	NOUN
ftr-428	864	31	's	's	PART
ftr-428	864	32	life	life	NOUN
ftr-428	864	33	expectancy	expectancy	NOUN
ftr-428	864	34	.	.	PUNCT
ftr-428	865	1	that	that	PRON
ftr-428	865	2	is	be	AUX
ftr-428	865	3	,	,	PUNCT
ftr-428	865	4	if	if	SCONJ
ftr-428	865	5	the	the	DET
ftr-428	865	6	alternative	alternative	ADJ
ftr-428	865	7	contingency	contingency	NOUN
ftr-428	865	8	is	be	AUX
ftr-428	865	9	a	a	DET
ftr-428	865	10	70	70	NUM
ftr-428	865	11	-	-	PUNCT
ftr-428	865	12	year	year	NOUN
ftr-428	865	13	old	old	ADJ
ftr-428	865	14	decedent	decedent	NOUN
ftr-428	865	15	's	's	PART
ftr-428	865	16	surviving	survive	VERB
ftr-428	865	17	a	a	DET
ftr-428	865	18	20	20	NUM
ftr-428	865	19	-	-	PUNCT
ftr-428	865	20	year	year	NOUN
ftr-428	865	21	term	term	NOUN
ftr-428	865	22	,	,	PUNCT
ftr-428	865	23	that	that	PRON
ftr-428	865	24	alternative	alternative	ADJ
ftr-428	865	25	contingency	contingency	NOUN
ftr-428	865	26	will	will	AUX
ftr-428	865	27	be	be	AUX
ftr-428	865	28	denominated	denominate	VERB
ftr-428	865	29	"	"	PUNCT
ftr-428	865	30	unreal	unreal	ADJ
ftr-428	865	31	.	.	PUNCT
ftr-428	865	32	"	"	PUNCT
ftr-428	865	33	regs	reg	NOUN
ftr-428	865	34	.	.	PUNCT
ftr-428	866	1	§	§	PROPN
ftr-428	866	2	20.2037	20.2037	NUM
ftr-428	866	3	-	-	SYM
ftr-428	866	4	1(e	1(e	NUM
ftr-428	866	5	)	)	PUNCT
ftr-428	866	6	,	,	PUNCT
ftr-428	866	7	ex	ex	X
ftr-428	866	8	.	.	PUNCT
ftr-428	866	9	(	(	PUNCT
ftr-428	866	10	5	5	NUM
ftr-428	866	11	)	)	PUNCT
ftr-428	866	12	.	.	PUNCT
ftr-428	867	1	155	155	NUM
ftr-428	867	2	.	.	PUNCT
ftr-428	867	3	see	see	VERB
ftr-428	867	4	supra	supra	PROPN
ftr-428	867	5	note	note	PROPN
ftr-428	867	6	133	133	NUM
ftr-428	867	7	.	.	PUNCT
ftr-428	868	1	156	156	NUM
ftr-428	868	2	.	.	PUNCT
ftr-428	869	1	see	see	VERB
ftr-428	869	2	supra	supra	PROPN
ftr-428	869	3	note	note	PROPN
ftr-428	869	4	136	136	NUM
ftr-428	869	5	.	.	PUNCT
ftr-428	870	1	(	(	PUNCT
ftr-428	870	2	congress	congress	PROPN
ftr-428	870	3	wanted	want	VERB
ftr-428	870	4	the	the	DET
ftr-428	870	5	reversionary	reversionary	ADJ
ftr-428	870	6	interest	interest	NOUN
ftr-428	870	7	in	in	ADP
ftr-428	870	8	§	§	PROPN
ftr-428	870	9	2037	2037	NUM
ftr-428	870	10	to	to	PART
ftr-428	870	11	be	be	AUX
ftr-428	870	12	"	"	PUNCT
ftr-428	870	13	valued	value	VERB
ftr-428	870	14	by	by	ADP
ftr-428	870	15	recognized	recognize	VERB
ftr-428	870	16	valuation	valuation	NOUN
ftr-428	870	17	principles	principle	NOUN
ftr-428	870	18	and	and	CCONJ
ftr-428	870	19	without	without	ADP
ftr-428	870	20	regard	regard	NOUN
ftr-428	870	21	to	to	ADP
ftr-428	870	22	the	the	DET
ftr-428	870	23	fact	fact	NOUN
ftr-428	870	24	of	of	ADP
ftr-428	870	25	the	the	DET
ftr-428	870	26	decedent	decedent	NOUN
ftr-428	870	27	's	's	PART
ftr-428	870	28	death	death	NOUN
ftr-428	870	29	.	.	PUNCT
ftr-428	871	1	where	where	SCONJ
ftr-428	871	2	it	it	PRON
ftr-428	871	3	is	be	AUX
ftr-428	871	4	apparent	apparent	ADJ
ftr-428	871	5	from	from	ADP
ftr-428	871	6	the	the	DET
ftr-428	871	7	facts	fact	NOUN
ftr-428	871	8	that	that	SCONJ
ftr-428	871	9	property	property	NOUN
ftr-428	871	10	could	could	AUX
ftr-428	871	11	have	have	AUX
ftr-428	871	12	reverted	revert	VERB
ftr-428	871	13	to	to	ADP
ftr-428	871	14	the	the	DET
ftr-428	871	15	decedent	decedent	NOUN
ftr-428	871	16	under	under	ADP
ftr-428	871	17	contingencies	contingency	NOUN
ftr-428	871	18	that	that	PRON
ftr-428	871	19	were	be	AUX
ftr-428	871	20	not	not	PART
ftr-428	871	21	remote	remote	ADJ
ftr-428	871	22	,	,	PUNCT
ftr-428	871	23	the	the	DET
ftr-428	871	24	reversionary	reversionary	ADJ
ftr-428	871	25	interest	interest	NOUN
ftr-428	871	26	is	be	AUX
ftr-428	871	27	not	not	PART
ftr-428	871	28	to	to	PART
ftr-428	871	29	be	be	AUX
ftr-428	871	30	necessarily	necessarily	ADV
ftr-428	871	31	regarded	regard	VERB
ftr-428	871	32	as	as	ADP
ftr-428	871	33	having	have	VERB
ftr-428	871	34	no	no	DET
ftr-428	871	35	value	value	NOUN
ftr-428	871	36	merely	merely	ADV
ftr-428	871	37	because	because	SCONJ
ftr-428	871	38	the	the	DET
ftr-428	871	39	value	value	NOUN
ftr-428	871	40	thereof	thereof	ADV
ftr-428	871	41	can	can	AUX
ftr-428	871	42	not	not	PART
ftr-428	871	43	be	be	AUX
ftr-428	871	44	measured	measure	VERB
ftr-428	871	45	precisely	precisely	ADV
ftr-428	871	46	.	.	PUNCT
ftr-428	871	47	"	"	PUNCT
ftr-428	872	1	i	i	PRON
ftr-428	872	2	d.	d.	PROPN
ftr-428	872	3	)	)	PUNCT
ftr-428	873	1	157	157	NUM
ftr-428	873	2	.	.	PUNCT
ftr-428	874	1	see	see	VERB
ftr-428	874	2	supra	supra	PROPN
ftr-428	874	3	note	note	PROPN
ftr-428	874	4	134	134	NUM
ftr-428	874	5	.	.	PUNCT
ftr-428	875	1	2001	2001	NUM
ftr-428	875	2	]	]	PUNCT
ftr-428	876	1	florida	florida	PROPN
ftr-428	876	2	tax	tax	PROPN
ftr-428	876	3	review	review	NOUN
ftr-428	876	4	of	of	ADP
ftr-428	876	5	100	100	NUM
ftr-428	876	6	.	.	PUNCT
ftr-428	877	1	on	on	ADP
ftr-428	877	2	the	the	DET
ftr-428	877	3	basis	basis	NOUN
ftr-428	877	4	of	of	ADP
ftr-428	877	5	such	such	DET
ftr-428	877	6	a	a	DET
ftr-428	877	7	chance	chance	NOUN
ftr-428	877	8	of	of	ADP
ftr-428	877	9	realization	realization	NOUN
ftr-428	877	10	,	,	PUNCT
ftr-428	877	11	the	the	DET
ftr-428	877	12	computation	computation	NOUN
ftr-428	877	13	gave	give	VERB
ftr-428	877	14	a	a	DET
ftr-428	877	15	value	value	NOUN
ftr-428	877	16	of	of	ADP
ftr-428	877	17	about	about	ADV
ftr-428	877	18	$	$	SYM
ftr-428	877	19	4,000	4,000	NUM
ftr-428	877	20	to	to	ADP
ftr-428	877	21	a	a	DET
ftr-428	877	22	trust	trust	NOUN
ftr-428	877	23	corpus	corpus	NOUN
ftr-428	877	24	of	of	ADP
ftr-428	877	25	$	$	SYM
ftr-428	877	26	1,000,000	1,000,000	NUM
ftr-428	877	27	.	.	PUNCT
ftr-428	878	1	to	to	PART
ftr-428	878	2	tax	tax	VERB
ftr-428	878	3	the	the	DET
ftr-428	878	4	settlor	settlor	NOUN
ftr-428	878	5	's	's	PART
ftr-428	878	6	estate	estate	NOUN
ftr-428	878	7	more	more	ADJ
ftr-428	878	8	than	than	ADP
ftr-428	878	9	$	$	SYM
ftr-428	878	10	450,000	450,000	NUM
ftr-428	878	11	,	,	PUNCT
ftr-428	878	12	as	as	SCONJ
ftr-428	878	13	is	be	AUX
ftr-428	878	14	here	here	ADV
ftr-428	878	15	proposed	propose	VERB
ftr-428	878	16	,	,	PUNCT
ftr-428	878	17	because	because	SCONJ
ftr-428	878	18	of	of	ADP
ftr-428	878	19	the	the	DET
ftr-428	878	20	existence	existence	NOUN
ftr-428	878	21	of	of	ADP
ftr-428	878	22	this	this	DET
ftr-428	878	23	$	$	SYM
ftr-428	878	24	4,000	4,000	NUM
ftr-428	878	25	worth	worth	NOUN
ftr-428	878	26	of	of	ADP
ftr-428	878	27	a	a	DET
ftr-428	878	28	possible	possible	ADJ
ftr-428	878	29	reverter	reverter	NOUN
ftr-428	878	30	is	be	AUX
ftr-428	878	31	not	not	PART
ftr-428	878	32	the	the	DET
ftr-428	878	33	kind	kind	NOUN
ftr-428	878	34	of	of	ADP
ftr-428	878	35	taxation	taxation	NOUN
ftr-428	878	36	that	that	PRON
ftr-428	878	37	a	a	DET
ftr-428	878	38	court	court	NOUN
ftr-428	878	39	can	can	AUX
ftr-428	878	40	readily	readily	ADV
ftr-428	878	41	imagine	imagine	VERB
ftr-428	878	42	that	that	SCONJ
ftr-428	878	43	congress	congress	PROPN
ftr-428	878	44	meant	mean	VERB
ftr-428	878	45	to	to	PART
ftr-428	878	46	impose.158	impose.158	VERB
ftr-428	878	47	indeed	indeed	ADV
ftr-428	878	48	,	,	PUNCT
ftr-428	878	49	in	in	ADP
ftr-428	878	50	spiegel	spiegel	PROPN
ftr-428	878	51	,	,	PUNCT
ftr-428	878	52	the	the	DET
ftr-428	878	53	value	value	NOUN
ftr-428	878	54	of	of	ADP
ftr-428	878	55	the	the	DET
ftr-428	878	56	right	right	NOUN
ftr-428	878	57	to	to	PART
ftr-428	878	58	receive	receive	VERB
ftr-428	878	59	$	$	SYM
ftr-428	878	60	1	1	NUM
ftr-428	878	61	,	,	PUNCT
ftr-428	878	62	for	for	ADP
ftr-428	878	63	someone	someone	PRON
ftr-428	878	64	the	the	DET
ftr-428	878	65	settlor	settlor	NOUN
ftr-428	878	66	's	's	PART
ftr-428	878	67	age	age	NOUN
ftr-428	878	68	,	,	PUNCT
ftr-428	878	69	at	at	ADP
ftr-428	878	70	the	the	DET
ftr-428	878	71	time	time	NOUN
ftr-428	878	72	the	the	DET
ftr-428	878	73	trust	trust	NOUN
ftr-428	878	74	was	be	AUX
ftr-428	878	75	executed	execute	VERB
ftr-428	878	76	,	,	PUNCT
ftr-428	878	77	at	at	ADP
ftr-428	878	78	the	the	DET
ftr-428	878	79	death	death	NOUN
ftr-428	878	80	of	of	ADP
ftr-428	878	81	the	the	DET
ftr-428	878	82	last	last	NOUN
ftr-428	878	83	of	of	ADP
ftr-428	878	84	the	the	DET
ftr-428	878	85	three	three	NUM
ftr-428	878	86	primary	primary	ADJ
ftr-428	878	87	beneficiaries	beneficiary	NOUN
ftr-428	878	88	was	be	AUX
ftr-428	878	89	$	$	SYM
ftr-428	878	90	0.00390	0.00390	NUM
ftr-428	878	91	.	.	PUNCT
ftr-428	879	1	that	that	DET
ftr-428	879	2	figure	figure	NOUN
ftr-428	879	3	couldbe	couldbe	VERB
ftr-428	879	4	adjusted	adjust	VERB
ftr-428	879	5	to	to	PART
ftr-428	879	6	reflect	reflect	VERB
ftr-428	879	7	the	the	DET
ftr-428	879	8	birth	birth	NOUN
ftr-428	879	9	of	of	ADP
ftr-428	879	10	the	the	DET
ftr-428	879	11	settlor	settlor	NOUN
ftr-428	879	12	's	's	PART
ftr-428	879	13	three	three	NUM
ftr-428	879	14	grandchildren	grandchild	NOUN
ftr-428	879	15	who	who	PRON
ftr-428	879	16	also	also	ADV
ftr-428	879	17	qualified	qualify	VERB
ftr-428	879	18	as	as	ADP
ftr-428	879	19	trust	trust	NOUN
ftr-428	879	20	beneficiaries	beneficiary	NOUN
ftr-428	879	21	so	so	SCONJ
ftr-428	879	22	as	as	SCONJ
ftr-428	879	23	to	to	PART
ftr-428	879	24	reduce	reduce	VERB
ftr-428	879	25	the	the	DET
ftr-428	879	26	value	value	NOUN
ftr-428	879	27	of	of	ADP
ftr-428	879	28	the	the	DET
ftr-428	879	29	reverter	reverter	NOUN
ftr-428	879	30	from	from	ADP
ftr-428	879	31	$	$	SYM
ftr-428	879	32	4,000	4,000	NUM
ftr-428	879	33	to	to	PART
ftr-428	879	34	$	$	SYM
ftr-428	879	35	70.159	70.159	NUM
ftr-428	879	36	congress	congress	NOUN
ftr-428	879	37	enacted	enact	VERB
ftr-428	879	38	the	the	DET
ftr-428	879	39	five	five	NUM
ftr-428	879	40	percent	percent	NOUN
ftr-428	879	41	de	de	X
ftr-428	879	42	minimis	minimis	NOUN
ftr-428	879	43	rule	rule	NOUN
ftr-428	879	44	as	as	ADP
ftr-428	879	45	a	a	DET
ftr-428	879	46	reaction	reaction	NOUN
ftr-428	879	47	to	to	ADP
ftr-428	879	48	the	the	DET
ftr-428	879	49	numbers	number	NOUN
ftr-428	879	50	in	in	ADP
ftr-428	879	51	spiegel160	spiegel160	PROPN
ftr-428	879	52	although	although	SCONJ
ftr-428	879	53	another	another	DET
ftr-428	879	54	rationale	rationale	NOUN
ftr-428	879	55	given	give	VERB
ftr-428	879	56	for	for	ADP
ftr-428	879	57	the	the	DET
ftr-428	879	58	five	five	NUM
ftr-428	879	59	percent	percent	NOUN
ftr-428	879	60	rule	rule	NOUN
ftr-428	879	61	was	be	AUX
ftr-428	879	62	"	"	PUNCT
ftr-428	879	63	to	to	PART
ftr-428	879	64	bring	bring	VERB
ftr-428	879	65	certainty	certainty	NOUN
ftr-428	879	66	to	to	ADP
ftr-428	879	67	the	the	DET
ftr-428	879	68	law	law	NOUN
ftr-428	879	69	.	.	PUNCT
ftr-428	879	70	'	'	PUNCT
ftr-428	880	1	61	61	NUM
ftr-428	880	2	perhaps	perhaps	ADV
ftr-428	880	3	another	another	DET
ftr-428	880	4	rationale	rationale	NOUN
ftr-428	880	5	for	for	ADP
ftr-428	880	6	the	the	DET
ftr-428	880	7	de	de	PROPN
ftr-428	880	8	minimis	minimis	NOUN
ftr-428	880	9	rule	rule	NOUN
ftr-428	880	10	was	be	AUX
ftr-428	880	11	that	that	SCONJ
ftr-428	880	12	it	it	PRON
ftr-428	880	13	softened	soften	VERB
ftr-428	880	14	the	the	DET
ftr-428	880	15	contemporaneous	contemporaneous	ADJ
ftr-428	880	16	expansion	expansion	NOUN
ftr-428	880	17	of	of	ADP
ftr-428	880	18	section	section	NOUN
ftr-428	880	19	2037	2037	NUM
ftr-428	880	20	to	to	PART
ftr-428	880	21	include	include	VERB
ftr-428	880	22	unintentional	unintentional	ADJ
ftr-428	880	23	reversions	reversion	NOUN
ftr-428	880	24	.	.	PUNCT
ftr-428	881	1	62	62	NUM
ftr-428	881	2	that	that	PRON
ftr-428	881	3	is	be	AUX
ftr-428	881	4	,	,	PUNCT
ftr-428	881	5	at	at	ADP
ftr-428	881	6	the	the	DET
ftr-428	881	7	same	same	ADJ
ftr-428	881	8	time	time	NOUN
ftr-428	881	9	the	the	DET
ftr-428	881	10	de	de	X
ftr-428	881	11	minimis	minimis	NOUN
ftr-428	881	12	rule	rule	NOUN
ftr-428	881	13	was	be	AUX
ftr-428	881	14	enacted	enact	VERB
ftr-428	881	15	,	,	PUNCT
ftr-428	881	16	section	section	NOUN
ftr-428	881	17	2037	2037	NUM
ftr-428	881	18	began	begin	VERB
ftr-428	881	19	to	to	PART
ftr-428	881	20	apply	apply	VERB
ftr-428	881	21	to	to	ADP
ftr-428	881	22	implied	imply	VERB
ftr-428	881	23	reversions	reversion	NOUN
ftr-428	881	24	,	,	PUNCT
ftr-428	881	25	created	create	VERB
ftr-428	881	26	by	by	ADP
ftr-428	881	27	operation	operation	NOUN
ftr-428	881	28	of	of	ADP
ftr-428	881	29	law	law	NOUN
ftr-428	881	30	,	,	PUNCT
ftr-428	881	31	and	and	CCONJ
ftr-428	881	32	often	often	ADV
ftr-428	881	33	due	due	ADJ
ftr-428	881	34	to	to	ADP
ftr-428	881	35	drafting	draft	VERB
ftr-428	881	36	errors	error	NOUN
ftr-428	881	37	.	.	PUNCT
ftr-428	882	1	163	163	NUM
ftr-428	882	2	thus	thus	ADV
ftr-428	882	3	,	,	PUNCT
ftr-428	882	4	the	the	DET
ftr-428	882	5	de	de	PROPN
ftr-428	882	6	minimis	minimis	NOUN
ftr-428	882	7	rule	rule	NOUN
ftr-428	882	8	may	may	AUX
ftr-428	882	9	be	be	AUX
ftr-428	882	10	said	say	VERB
ftr-428	882	11	to	to	PART
ftr-428	882	12	correct	correct	VERB
ftr-428	882	13	those	those	DET
ftr-428	882	14	"	"	PUNCT
ftr-428	882	15	mistakes	mistake	NOUN
ftr-428	882	16	"	"	PUNCT
ftr-428	882	17	and	and	CCONJ
ftr-428	882	18	,	,	PUNCT
ftr-428	882	19	in	in	ADP
ftr-428	882	20	this	this	DET
ftr-428	882	21	respect	respect	NOUN
ftr-428	882	22	,	,	PUNCT
ftr-428	882	23	it	it	PRON
ftr-428	882	24	could	could	AUX
ftr-428	882	25	also	also	ADV
ftr-428	882	26	be	be	AUX
ftr-428	882	27	viewed	view	VERB
ftr-428	882	28	as	as	ADP
ftr-428	882	29	reflecting	reflect	VERB
ftr-428	882	30	the	the	DET
ftr-428	882	31	transferor	transferor	NOUN
ftr-428	882	32	's	's	PART
ftr-428	882	33	intent	intent	NOUN
ftr-428	882	34	that	that	SCONJ
ftr-428	882	35	the	the	DET
ftr-428	882	36	transfer	transfer	NOUN
ftr-428	882	37	was	be	AUX
ftr-428	882	38	not	not	PART
ftr-428	882	39	intended	intend	VERB
ftr-428	882	40	to	to	PART
ftr-428	882	41	be	be	AUX
ftr-428	882	42	testamentary.164	testamentary.164	NOUN
ftr-428	882	43	to	to	ADP
ftr-428	882	44	the	the	DET
ftr-428	882	45	extent	extent	NOUN
ftr-428	882	46	that	that	PRON
ftr-428	882	47	section	section	NOUN
ftr-428	882	48	2037	2037	NUM
ftr-428	882	49	includes	include	VERB
ftr-428	882	50	reversions	reversion	NOUN
ftr-428	882	51	implied	imply	VERB
ftr-428	882	52	by	by	ADP
ftr-428	882	53	operation	operation	NOUN
ftr-428	882	54	of	of	ADP
ftr-428	882	55	law	law	NOUN
ftr-428	882	56	,	,	PUNCT
ftr-428	882	57	it	it	PRON
ftr-428	882	58	differs	differ	VERB
ftr-428	882	59	from	from	ADP
ftr-428	882	60	section	section	NOUN
ftr-428	882	61	2036	2036	NUM
ftr-428	882	62	and	and	CCONJ
ftr-428	882	63	may	may	AUX
ftr-428	882	64	justify	justify	VERB
ftr-428	882	65	the	the	DET
ftr-428	882	66	exception	exception	NOUN
ftr-428	882	67	;	;	PUNCT
ftr-428	882	68	yet	yet	CCONJ
ftr-428	882	69	,	,	PUNCT
ftr-428	882	70	the	the	DET
ftr-428	882	71	de	de	PROPN
ftr-428	882	72	minimis	minimis	NOUN
ftr-428	882	73	exception	exception	NOUN
ftr-428	882	74	applies	apply	VERB
ftr-428	882	75	to	to	ADP
ftr-428	882	76	intentional	intentional	ADJ
ftr-428	882	77	reversions	reversion	NOUN
ftr-428	882	78	as	as	ADV
ftr-428	882	79	well	well	ADV
ftr-428	882	80	wherein	wherein	SCONJ
ftr-428	882	81	the	the	DET
ftr-428	882	82	transfers	transfer	NOUN
ftr-428	882	83	are	be	AUX
ftr-428	882	84	,	,	PUNCT
ftr-428	882	85	indeed	indeed	ADV
ftr-428	882	86	,	,	PUNCT
ftr-428	882	87	testamentary	testamentary	ADJ
ftr-428	882	88	in	in	ADP
ftr-428	882	89	character	character	NOUN
ftr-428	882	90	.	.	PUNCT
ftr-428	883	1	moreover	moreover	ADV
ftr-428	883	2	,	,	PUNCT
ftr-428	883	3	if	if	SCONJ
ftr-428	883	4	one	one	PRON
ftr-428	883	5	quantified	quantify	VERB
ftr-428	883	6	the	the	DET
ftr-428	883	7	powers	power	NOUN
ftr-428	883	8	encompassed	encompass	VERB
ftr-428	883	9	by	by	ADP
ftr-428	883	10	the	the	DET
ftr-428	883	11	definition	definition	NOUN
ftr-428	883	12	of	of	ADP
ftr-428	883	13	a	a	DET
ftr-428	883	14	reversionary	reversionary	ADJ
ftr-428	883	15	interest	interest	NOUN
ftr-428	883	16	within	within	ADP
ftr-428	883	17	section	section	NOUN
ftr-428	883	18	2037	2037	NUM
ftr-428	883	19	,	,	PUNCT
ftr-428	883	20	limited	limited	ADJ
ftr-428	883	21	powers	power	NOUN
ftr-428	883	22	such	such	ADJ
ftr-428	883	23	as	as	ADP
ftr-428	883	24	those	those	PRON
ftr-428	883	25	restricted	restrict	VERB
ftr-428	883	26	to	to	ADP
ftr-428	883	27	altering	alter	VERB
ftr-428	883	28	when	when	SCONJ
ftr-428	883	29	the	the	DET
ftr-428	883	30	beneficiaries	beneficiary	NOUN
ftr-428	883	31	'	'	PART
ftr-428	883	32	would	would	AUX
ftr-428	883	33	enjoy	enjoy	VERB
ftr-428	883	34	their	their	PRON
ftr-428	883	35	vested	vested	ADJ
ftr-428	883	36	interests	interest	NOUN
ftr-428	883	37	might	might	AUX
ftr-428	883	38	be	be	AUX
ftr-428	883	39	considered	consider	VERB
ftr-428	883	40	"	"	PUNCT
ftr-428	883	41	remote	remote	ADJ
ftr-428	883	42	.	.	PUNCT
ftr-428	883	43	"	"	PUNCT
ftr-428	884	1	yet	yet	ADV
ftr-428	884	2	,	,	PUNCT
ftr-428	884	3	here	here	ADV
ftr-428	884	4	,	,	PUNCT
ftr-428	884	5	no	no	DET
ftr-428	884	6	numbers	number	NOUN
ftr-428	884	7	were	be	AUX
ftr-428	884	8	submitted	submit	VERB
ftr-428	884	9	to	to	ADP
ftr-428	884	10	congress	congress	PROPN
ftr-428	884	11	to	to	PART
ftr-428	884	12	create	create	VERB
ftr-428	884	13	such	such	DET
ftr-428	884	14	a	a	DET
ftr-428	884	15	sympathetic	sympathetic	ADJ
ftr-428	884	16	exception	exception	NOUN
ftr-428	884	17	.	.	PUNCT
ftr-428	885	1	in	in	ADP
ftr-428	885	2	the	the	DET
ftr-428	885	3	same	same	ADJ
ftr-428	885	4	manner	manner	NOUN
ftr-428	885	5	,	,	PUNCT
ftr-428	885	6	valuing	value	VERB
ftr-428	885	7	the	the	DET
ftr-428	885	8	decedent	decedent	NOUN
ftr-428	885	9	's	's	PART
ftr-428	885	10	reversion	reversion	NOUN
ftr-428	885	11	based	base	VERB
ftr-428	885	12	on	on	ADP
ftr-428	885	13	his	his	PRON
ftr-428	885	14	actual	actual	ADJ
ftr-428	885	15	life	life	NOUN
ftr-428	885	16	expectancy	expectancy	NOUN
ftr-428	885	17	rather	rather	ADV
ftr-428	885	18	than	than	ADP
ftr-428	885	19	on	on	ADP
ftr-428	885	20	the	the	DET
ftr-428	885	21	158	158	NUM
ftr-428	885	22	.	.	PUNCT
ftr-428	885	23	estate	estate	NOUN
ftr-428	885	24	of	of	ADP
ftr-428	885	25	spiegel	spiegel	PROPN
ftr-428	885	26	,	,	PUNCT
ftr-428	885	27	335	335	NUM
ftr-428	885	28	u.s	u.s	PROPN
ftr-428	885	29	.	.	PROPN
ftr-428	885	30	at	at	ADP
ftr-428	885	31	727	727	NUM
ftr-428	885	32	(	(	PUNCT
ftr-428	885	33	j.burton	j.burton	PROPN
ftr-428	885	34	,	,	PUNCT
ftr-428	885	35	dissenting	dissent	VERB
ftr-428	885	36	)	)	PUNCT
ftr-428	885	37	(	(	PUNCT
ftr-428	885	38	applying	apply	VERB
ftr-428	885	39	the	the	DET
ftr-428	885	40	computations	computation	NOUN
ftr-428	885	41	of	of	ADP
ftr-428	885	42	the	the	DET
ftr-428	885	43	tax	tax	NOUN
ftr-428	885	44	court	court	NOUN
ftr-428	885	45	)	)	PUNCT
ftr-428	885	46	.	.	PUNCT
ftr-428	886	1	159	159	NUM
ftr-428	886	2	.	.	PUNCT
ftr-428	887	1	see	see	VERB
ftr-428	887	2	i	i	PRON
ftr-428	887	3	d.	d.	PROPN
ftr-428	887	4	at	at	ADP
ftr-428	887	5	733	733	NUM
ftr-428	887	6	-	-	SYM
ftr-428	887	7	734	734	NUM
ftr-428	887	8	(	(	PUNCT
ftr-428	887	9	j.	j.	PROPN
ftr-428	887	10	burton	burton	PROPN
ftr-428	887	11	,	,	PUNCT
ftr-428	887	12	dissenting	dissent	VERB
ftr-428	887	13	)	)	PUNCT
ftr-428	887	14	.	.	PUNCT
ftr-428	888	1	160	160	NUM
ftr-428	888	2	.	.	PUNCT
ftr-428	889	1	s.	s.	PROPN
ftr-428	889	2	rep	rep	PROPN
ftr-428	889	3	.	.	PROPN
ftr-428	889	4	831	831	NUM
ftr-428	889	5	,	,	PUNCT
ftr-428	889	6	81st	81st	ADJ
ftr-428	889	7	cong	cong	NOUN
ftr-428	889	8	.	.	PUNCT
ftr-428	889	9	,	,	PUNCT
ftr-428	889	10	1st	1st	ADJ
ftr-428	889	11	sess	sess	NOUN
ftr-428	889	12	.	.	PUNCT
ftr-428	890	1	8	8	NUM
ftr-428	890	2	-	-	SYM
ftr-428	890	3	9	9	NUM
ftr-428	890	4	(	(	PUNCT
ftr-428	890	5	1949	1949	NUM
ftr-428	890	6	)	)	PUNCT
ftr-428	890	7	.	.	PUNCT
ftr-428	891	1	161	161	NUM
ftr-428	891	2	.	.	PUNCT
ftr-428	891	3	estate	estate	NOUN
ftr-428	891	4	of	of	ADP
ftr-428	891	5	roy	roy	PROPN
ftr-428	891	6	v.	v.	PROPN
ftr-428	891	7	commissioner	commissioner	PROPN
ftr-428	891	8	,	,	PUNCT
ftr-428	891	9	54	54	NUM
ftr-428	891	10	t.c	t.c	PROPN
ftr-428	891	11	.	.	PROPN
ftr-428	891	12	1317	1317	NUM
ftr-428	891	13	,	,	PUNCT
ftr-428	891	14	1322	1322	NUM
ftr-428	891	15	(	(	PUNCT
ftr-428	891	16	1970	1970	NUM
ftr-428	891	17	)	)	PUNCT
ftr-428	891	18	.	.	PUNCT
ftr-428	892	1	162	162	NUM
ftr-428	892	2	.	.	PUNCT
ftr-428	893	1	see	see	VERB
ftr-428	893	2	the	the	DET
ftr-428	893	3	technical	technical	ADJ
ftr-428	893	4	changes	change	NOUN
ftr-428	893	5	act	act	NOUN
ftr-428	893	6	of	of	ADP
ftr-428	893	7	1949	1949	NUM
ftr-428	893	8	,	,	PUNCT
ftr-428	893	9	pub	pub	NOUN
ftr-428	893	10	.	.	PUNCT
ftr-428	894	1	l.	l.	PROPN
ftr-428	894	2	no	no	INTJ
ftr-428	894	3	.	.	PROPN
ftr-428	895	1	378	378	NUM
ftr-428	895	2	,	,	PUNCT
ftr-428	895	3	§	§	PROPN
ftr-428	895	4	7	7	NUM
ftr-428	895	5	,	,	PUNCT
ftr-428	895	6	63	63	NUM
ftr-428	895	7	stat	stat	NOUN
ftr-428	895	8	.	.	PUNCT
ftr-428	896	1	891	891	NUM
ftr-428	896	2	(	(	PUNCT
ftr-428	896	3	1949	1949	NUM
ftr-428	896	4	)	)	PUNCT
ftr-428	896	5	;	;	PUNCT
ftr-428	897	1	irc	irc	PROPN
ftr-428	897	2	§	§	PROPN
ftr-428	897	3	2037(a)(2	2037(a)(2	NUM
ftr-428	897	4	)	)	PUNCT
ftr-428	897	5	.	.	PUNCT
ftr-428	898	1	163	163	NUM
ftr-428	898	2	.	.	PUNCT
ftr-428	899	1	see	see	VERB
ftr-428	899	2	boris	boris	PROPN
ftr-428	899	3	i.bittker	i.bittker	PROPN
ftr-428	899	4	,	,	PUNCT
ftr-428	899	5	elias	elias	PROPN
ftr-428	899	6	clark	clark	PROPN
ftr-428	899	7	,	,	PUNCT
ftr-428	899	8	and	and	CCONJ
ftr-428	899	9	grayson	grayson	PROPN
ftr-428	899	10	m.p	m.p	PROPN
ftr-428	899	11	.	.	PROPN
ftr-428	899	12	mccouch	mccouch	PROPN
ftr-428	899	13	,	,	PUNCT
ftr-428	899	14	federal	federal	ADJ
ftr-428	899	15	estate	estate	NOUN
ftr-428	899	16	and	and	CCONJ
ftr-428	899	17	gift	gift	NOUN
ftr-428	899	18	taxation	taxation	NOUN
ftr-428	899	19	345	345	NUM
ftr-428	899	20	(	(	PUNCT
ftr-428	899	21	7th	7th	ADJ
ftr-428	899	22	ed	ed	NOUN
ftr-428	899	23	.	.	PUNCT
ftr-428	899	24	1996	1996	NUM
ftr-428	899	25	)	)	PUNCT
ftr-428	899	26	.	.	PUNCT
ftr-428	900	1	164	164	NUM
ftr-428	900	2	.	.	PUNCT
ftr-428	901	1	indeed	indeed	ADV
ftr-428	901	2	,	,	PUNCT
ftr-428	901	3	that	that	PRON
ftr-428	901	4	was	be	AUX
ftr-428	901	5	the	the	DET
ftr-428	901	6	actual	actual	ADJ
ftr-428	901	7	suggestion	suggestion	NOUN
ftr-428	901	8	of	of	ADP
ftr-428	901	9	j.	j.	PROPN
ftr-428	901	10	burton	burton	PROPN
ftr-428	901	11	in	in	ADP
ftr-428	901	12	his	his	PRON
ftr-428	901	13	dissent	dissent	NOUN
ftr-428	901	14	in	in	ADP
ftr-428	901	15	spiegel	spiegel	PROPN
ftr-428	901	16	.	.	PUNCT
ftr-428	902	1	"	"	PUNCT
ftr-428	902	2	on	on	ADP
ftr-428	902	3	the	the	DET
ftr-428	902	4	other	other	ADJ
ftr-428	902	5	hand	hand	NOUN
ftr-428	902	6	,	,	PUNCT
ftr-428	902	7	this	this	DET
ftr-428	902	8	element	element	NOUN
ftr-428	902	9	of	of	ADP
ftr-428	902	10	remoteness	remoteness	NOUN
ftr-428	902	11	provides	provide	VERB
ftr-428	902	12	a	a	DET
ftr-428	902	13	thoroughly	thoroughly	ADV
ftr-428	902	14	reasonable	reasonable	ADJ
ftr-428	902	15	consideration	consideration	NOUN
ftr-428	902	16	which	which	PRON
ftr-428	902	17	may	may	AUX
ftr-428	902	18	be	be	AUX
ftr-428	902	19	combined	combine	VERB
ftr-428	902	20	with	with	ADP
ftr-428	902	21	other	other	ADJ
ftr-428	902	22	evidence	evidence	NOUN
ftr-428	902	23	to	to	PART
ftr-428	902	24	determine	determine	VERB
ftr-428	902	25	the	the	DET
ftr-428	902	26	presence	presence	NOUN
ftr-428	902	27	or	or	CCONJ
ftr-428	902	28	absence	absence	NOUN
ftr-428	902	29	of	of	ADP
ftr-428	902	30	the	the	DET
ftr-428	902	31	factual	factual	ADJ
ftr-428	902	32	intent	intent	NOUN
ftr-428	902	33	on	on	ADP
ftr-428	902	34	the	the	DET
ftr-428	902	35	part	part	NOUN
ftr-428	902	36	of	of	ADP
ftr-428	902	37	the	the	DET
ftr-428	902	38	settlor	settlor	NOUN
ftr-428	902	39	which	which	PRON
ftr-428	902	40	is	be	AUX
ftr-428	902	41	discussed	discuss	VERB
ftr-428	902	42	in	in	ADP
ftr-428	902	43	the	the	DET
ftr-428	902	44	fifth	fifth	ADJ
ftr-428	902	45	and	and	CCONJ
ftr-428	902	46	final	final	ADJ
ftr-428	902	47	proposal	proposal	NOUN
ftr-428	902	48	.	.	PUNCT
ftr-428	902	49	"	"	PUNCT
ftr-428	903	1	estate	estate	NOUN
ftr-428	903	2	of	of	ADP
ftr-428	903	3	spiegel	spiegel	PROPN
ftr-428	903	4	,	,	PUNCT
ftr-428	903	5	335	335	NUM
ftr-428	903	6	u.s	u.s	PROPN
ftr-428	903	7	.	.	PROPN
ftr-428	903	8	at	at	ADP
ftr-428	903	9	727	727	NUM
ftr-428	903	10	.	.	PUNCT
ftr-428	904	1	[	[	X
ftr-428	904	2	vol	vol	NOUN
ftr-428	904	3	5:2	5:2	NUM
ftr-428	904	4	contingencies	contingency	NOUN
ftr-428	904	5	and	and	CCONJ
ftr-428	904	6	the	the	DET
ftr-428	904	7	estate	estate	NOUN
ftr-428	904	8	tax	tax	NOUN
ftr-428	904	9	mortality	mortality	NOUN
ftr-428	904	10	tables	table	NOUN
ftr-428	904	11	has	have	VERB
ftr-428	904	12	an	an	DET
ftr-428	904	13	appeal	appeal	NOUN
ftr-428	904	14	similar	similar	ADJ
ftr-428	904	15	to	to	ADP
ftr-428	904	16	the	the	DET
ftr-428	904	17	argument	argument	NOUN
ftr-428	904	18	using	use	VERB
ftr-428	904	19	numbers	number	NOUN
ftr-428	904	20	to	to	PART
ftr-428	904	21	show	show	VERB
ftr-428	904	22	how	how	SCONJ
ftr-428	904	23	little	little	ADJ
ftr-428	904	24	the	the	DET
ftr-428	904	25	reversion	reversion	NOUN
ftr-428	904	26	is	be	AUX
ftr-428	904	27	worth	worth	ADJ
ftr-428	904	28	,	,	PUNCT
ftr-428	904	29	but	but	CCONJ
ftr-428	904	30	that	that	DET
ftr-428	904	31	argument	argument	NOUN
ftr-428	904	32	is	be	AUX
ftr-428	904	33	one	one	NUM
ftr-428	904	34	that	that	PRON
ftr-428	904	35	the	the	DET
ftr-428	904	36	courts	court	NOUN
ftr-428	904	37	and	and	CCONJ
ftr-428	904	38	congress	congress	PROPN
ftr-428	904	39	have	have	AUX
ftr-428	904	40	uniformly	uniformly	ADV
ftr-428	904	41	rejected	reject	VERB
ftr-428	904	42	.	.	PUNCT
ftr-428	905	1	"	"	PUNCT
ftr-428	905	2	admittedly	admittedly	ADV
ftr-428	905	3	such	such	DET
ftr-428	905	4	a	a	DET
ftr-428	905	5	position	position	NOUN
ftr-428	905	6	has	have	AUX
ftr-428	905	7	appeal	appeal	NOUN
ftr-428	905	8	and	and	CCONJ
ftr-428	905	9	ignites	ignite	VERB
ftr-428	905	10	a	a	DET
ftr-428	905	11	sympathetic	sympathetic	ADJ
ftr-428	905	12	reaction	reaction	NOUN
ftr-428	905	13	under	under	ADP
ftr-428	905	14	the	the	DET
ftr-428	905	15	facts	fact	NOUN
ftr-428	905	16	here	here	ADV
ftr-428	905	17	present	present	ADJ
ftr-428	905	18	[	[	X
ftr-428	905	19	footnote	footnote	NOUN
ftr-428	905	20	omitted	omit	VERB
ftr-428	905	21	]	]	PUNCT
ftr-428	905	22	.	.	PUNCT
ftr-428	906	1	however	however	ADV
ftr-428	906	2	,	,	PUNCT
ftr-428	906	3	we	we	PRON
ftr-428	906	4	must	must	AUX
ftr-428	906	5	be	be	AUX
ftr-428	906	6	mindful	mindful	ADJ
ftr-428	906	7	of	of	ADP
ftr-428	906	8	the	the	DET
ftr-428	906	9	old	old	ADJ
ftr-428	906	10	adage	adage	NOUN
ftr-428	906	11	that	that	SCONJ
ftr-428	906	12	'	'	PUNCT
ftr-428	906	13	hard	hard	ADJ
ftr-428	906	14	cases	case	NOUN
ftr-428	906	15	make	make	VERB
ftr-428	906	16	bad	bad	ADJ
ftr-428	906	17	law	law	NOUN
ftr-428	906	18	.	.	PUNCT
ftr-428	906	19	"	"	PUNCT
ftr-428	907	1	65	65	NUM
ftr-428	907	2	likewise	likewise	ADV
ftr-428	907	3	,	,	PUNCT
ftr-428	907	4	by	by	ADP
ftr-428	907	5	subjectively	subjectively	ADV
ftr-428	907	6	quantifying	quantify	VERB
ftr-428	907	7	these	these	DET
ftr-428	907	8	contingent	contingent	ADJ
ftr-428	907	9	powers	power	NOUN
ftr-428	907	10	and	and	CCONJ
ftr-428	907	11	by	by	ADP
ftr-428	907	12	identifying	identify	VERB
ftr-428	907	13	those	those	DET
ftr-428	907	14	donors	donor	NOUN
ftr-428	907	15	who	who	PRON
ftr-428	907	16	are	be	AUX
ftr-428	907	17	most	most	ADV
ftr-428	907	18	likely	likely	ADJ
ftr-428	907	19	to	to	PART
ftr-428	907	20	exercise	exercise	VERB
ftr-428	907	21	their	their	PRON
ftr-428	907	22	limited	limited	ADJ
ftr-428	907	23	powers	power	NOUN
ftr-428	907	24	,	,	PUNCT
ftr-428	907	25	one	one	PRON
ftr-428	907	26	might	might	AUX
ftr-428	907	27	eliminate	eliminate	VERB
ftr-428	907	28	some	some	DET
ftr-428	907	29	property	property	NOUN
ftr-428	907	30	from	from	ADP
ftr-428	907	31	estate	estate	NOUN
ftr-428	907	32	taxation	taxation	NOUN
ftr-428	907	33	by	by	ADP
ftr-428	907	34	extending	extend	VERB
ftr-428	907	35	the	the	DET
ftr-428	907	36	de	de	X
ftr-428	907	37	minimis	minimis	NOUN
ftr-428	907	38	rule	rule	NOUN
ftr-428	907	39	in	in	ADP
ftr-428	907	40	this	this	DET
ftr-428	907	41	way	way	NOUN
ftr-428	907	42	.	.	PUNCT
ftr-428	908	1	'66	'66	NUM
ftr-428	908	2	yet	yet	ADV
ftr-428	908	3	,	,	PUNCT
ftr-428	908	4	again	again	ADV
ftr-428	908	5	,	,	PUNCT
ftr-428	908	6	no	no	DET
ftr-428	908	7	such	such	ADJ
ftr-428	908	8	facts	fact	NOUN
ftr-428	908	9	and	and	CCONJ
ftr-428	908	10	circumstances	circumstance	NOUN
ftr-428	908	11	exception	exception	NOUN
ftr-428	908	12	appears	appear	VERB
ftr-428	908	13	in	in	ADP
ftr-428	908	14	the	the	DET
ftr-428	908	15	statute	statute	NOUN
ftr-428	908	16	.	.	PUNCT
ftr-428	909	1	by	by	ADP
ftr-428	909	2	contrast	contrast	NOUN
ftr-428	909	3	,	,	PUNCT
ftr-428	909	4	remoteness	remoteness	NOUN
ftr-428	909	5	created	create	VERB
ftr-428	909	6	by	by	ADP
ftr-428	909	7	the	the	DET
ftr-428	909	8	transferor	transferor	NOUN
ftr-428	909	9	makes	make	VERB
ftr-428	909	10	the	the	DET
ftr-428	909	11	focus	focus	NOUN
ftr-428	909	12	on	on	ADP
ftr-428	909	13	numbers	number	NOUN
ftr-428	909	14	less	less	ADV
ftr-428	909	15	relevant	relevant	ADJ
ftr-428	909	16	and	and	CCONJ
ftr-428	909	17	the	the	DET
ftr-428	909	18	apparent	apparent	ADJ
ftr-428	909	19	harshness	harshness	NOUN
ftr-428	909	20	or	or	CCONJ
ftr-428	909	21	unfairness	unfairness	NOUN
ftr-428	909	22	,	,	PUNCT
ftr-428	909	23	less	less	ADV
ftr-428	909	24	real	real	ADJ
ftr-428	909	25	.	.	PUNCT
ftr-428	910	1	by	by	ADP
ftr-428	910	2	redirecting	redirect	VERB
ftr-428	910	3	the	the	DET
ftr-428	910	4	focus	focus	NOUN
ftr-428	910	5	to	to	ADP
ftr-428	910	6	the	the	DET
ftr-428	910	7	transferor	transferor	NOUN
ftr-428	910	8	,	,	PUNCT
ftr-428	910	9	i.e.	i.e.	X
ftr-428	910	10	,	,	PUNCT
ftr-428	910	11	the	the	DET
ftr-428	910	12	one	one	NOUN
ftr-428	910	13	who	who	PRON
ftr-428	910	14	created	create	VERB
ftr-428	910	15	the	the	DET
ftr-428	910	16	reversionary	reversionary	ADJ
ftr-428	910	17	interest	interest	NOUN
ftr-428	910	18	with	with	ADP
ftr-428	910	19	those	those	DET
ftr-428	910	20	remote	remote	ADJ
ftr-428	910	21	contingencies	contingency	NOUN
ftr-428	910	22	,	,	PUNCT
ftr-428	910	23	since	since	SCONJ
ftr-428	910	24	he	he	PRON
ftr-428	910	25	's	be	AUX
ftr-428	910	26	writing	write	VERB
ftr-428	910	27	the	the	DET
ftr-428	910	28	rules	rule	NOUN
ftr-428	910	29	,	,	PUNCT
ftr-428	910	30	the	the	DET
ftr-428	910	31	likelihood	likelihood	NOUN
ftr-428	910	32	of	of	ADP
ftr-428	910	33	the	the	DET
ftr-428	910	34	event	event	NOUN
ftr-428	910	35	's	's	PART
ftr-428	910	36	occurring	occurring	NOUN
ftr-428	910	37	is	be	AUX
ftr-428	910	38	not	not	PART
ftr-428	910	39	necessarily	necessarily	ADV
ftr-428	910	40	the	the	DET
ftr-428	910	41	best	good	ADJ
ftr-428	910	42	test	test	NOUN
ftr-428	910	43	to	to	PART
ftr-428	910	44	determine	determine	VERB
ftr-428	910	45	the	the	DET
ftr-428	910	46	application	application	NOUN
ftr-428	910	47	of	of	ADP
ftr-428	910	48	the	the	DET
ftr-428	910	49	estate	estate	NOUN
ftr-428	910	50	tax	tax	NOUN
ftr-428	910	51	to	to	ADP
ftr-428	910	52	these	these	DET
ftr-428	910	53	transfers	transfer	NOUN
ftr-428	910	54	.	.	PUNCT
ftr-428	911	1	retention	retention	NOUN
ftr-428	911	2	of	of	ADP
ftr-428	911	3	a	a	DET
ftr-428	911	4	remote	remote	ADJ
ftr-428	911	5	reversionary	reversionary	ADJ
ftr-428	911	6	interest	interest	NOUN
ftr-428	911	7	maybe	maybe	ADV
ftr-428	911	8	likened	liken	VERB
ftr-428	911	9	to	to	ADP
ftr-428	911	10	an	an	DET
ftr-428	911	11	insurance	insurance	NOUN
ftr-428	911	12	policy	policy	NOUN
ftr-428	911	13	that	that	PRON
ftr-428	911	14	does	do	AUX
ftr-428	911	15	n't	not	PART
ftr-428	911	16	cost	cost	VERB
ftr-428	911	17	the	the	DET
ftr-428	911	18	donor	donor	NOUN
ftr-428	911	19	anything	anything	PRON
ftr-428	911	20	under	under	ADP
ftr-428	911	21	the	the	DET
ftr-428	911	22	current	current	ADJ
ftr-428	911	23	de	de	X
ftr-428	911	24	minimis	minimis	NOUN
ftr-428	911	25	rule	rule	NOUN
ftr-428	911	26	;	;	PUNCT
ftr-428	911	27	without	without	ADP
ftr-428	911	28	subjecting	subject	VERB
ftr-428	911	29	any	any	DET
ftr-428	911	30	property	property	NOUN
ftr-428	911	31	to	to	PART
ftr-428	911	32	estate	estate	VERB
ftr-428	911	33	tax	tax	NOUN
ftr-428	911	34	if	if	SCONJ
ftr-428	911	35	he	he	PRON
ftr-428	911	36	should	should	AUX
ftr-428	911	37	die	die	VERB
ftr-428	911	38	as	as	SCONJ
ftr-428	911	39	expected	expect	VERB
ftr-428	911	40	before	before	ADP
ftr-428	911	41	the	the	DET
ftr-428	911	42	primary	primary	ADJ
ftr-428	911	43	life	life	NOUN
ftr-428	911	44	beneficiary	beneficiary	NOUN
ftr-428	911	45	,	,	PUNCT
ftr-428	911	46	he	he	PRON
ftr-428	911	47	is	be	AUX
ftr-428	911	48	assured	assure	VERB
ftr-428	911	49	that	that	SCONJ
ftr-428	911	50	in	in	ADP
ftr-428	911	51	the	the	DET
ftr-428	911	52	unlikely	unlikely	ADJ
ftr-428	911	53	event	event	NOUN
ftr-428	911	54	that	that	PRON
ftr-428	911	55	he	he	PRON
ftr-428	911	56	does	do	AUX
ftr-428	911	57	survive	survive	VERB
ftr-428	911	58	the	the	DET
ftr-428	911	59	life	life	NOUN
ftr-428	911	60	beneficiary	beneficiary	NOUN
ftr-428	911	61	,	,	PUNCT
ftr-428	911	62	he	he	PRON
ftr-428	911	63	will	will	AUX
ftr-428	911	64	retain	retain	VERB
ftr-428	911	65	the	the	DET
ftr-428	911	66	ability	ability	NOUN
ftr-428	911	67	to	to	PART
ftr-428	911	68	re	re	VERB
ftr-428	911	69	-	-	VERB
ftr-428	911	70	assess	assess	NOUN
ftr-428	911	71	who	who	PRON
ftr-428	911	72	will	will	AUX
ftr-428	911	73	ultimately	ultimately	ADV
ftr-428	911	74	receive	receive	VERB
ftr-428	911	75	the	the	DET
ftr-428	911	76	property	property	NOUN
ftr-428	911	77	.	.	PUNCT
ftr-428	912	1	e.	e.	PROPN
ftr-428	912	2	section	section	PROPN
ftr-428	912	3	2038	2038	NUM
ftr-428	912	4	:	:	PUNCT
ftr-428	913	1	powers	power	NOUN
ftr-428	913	2	vested	vest	VERB
ftr-428	913	3	at	at	ADP
ftr-428	913	4	decedent	decedent	PROPN
ftr-428	913	5	's	's	PART
ftr-428	913	6	death	death	NOUN
ftr-428	913	7	section	section	NOUN
ftr-428	913	8	2038	2038	NUM
ftr-428	913	9	includes	include	VERB
ftr-428	913	10	property	property	NOUN
ftr-428	913	11	that	that	PRON
ftr-428	913	12	decedent	decedent	NOUN
ftr-428	913	13	transferred	transfer	VERB
ftr-428	913	14	but	but	CCONJ
ftr-428	913	15	with	with	ADP
ftr-428	913	16	respect	respect	NOUN
ftr-428	913	17	to	to	ADP
ftr-428	913	18	which	which	PRON
ftr-428	913	19	he	he	PRON
ftr-428	913	20	has	have	AUX
ftr-428	913	21	retained	retain	VERB
ftr-428	913	22	at	at	ADP
ftr-428	913	23	his	his	PRON
ftr-428	913	24	death	death	NOUN
ftr-428	913	25	a	a	DET
ftr-428	913	26	power	power	NOUN
ftr-428	913	27	to	to	PART
ftr-428	913	28	affect	affect	VERB
ftr-428	913	29	its	its	PRON
ftr-428	913	30	enjoyment	enjoyment	NOUN
ftr-428	913	31	.	.	PUNCT
ftr-428	914	1	167	167	NUM
ftr-428	914	2	165	165	NUM
ftr-428	914	3	.	.	PUNCT
ftr-428	914	4	estate	estate	NOUN
ftr-428	914	5	of	of	ADP
ftr-428	914	6	roy	roy	PROPN
ftr-428	914	7	v.	v.	PROPN
ftr-428	914	8	commissioner	commissioner	PROPN
ftr-428	914	9	,	,	PUNCT
ftr-428	914	10	54	54	NUM
ftr-428	914	11	t.c	t.c	PROPN
ftr-428	914	12	.	.	PROPN
ftr-428	914	13	1317	1317	NUM
ftr-428	914	14	,	,	PUNCT
ftr-428	914	15	1322	1322	NUM
ftr-428	914	16	(	(	PUNCT
ftr-428	914	17	1970	1970	NUM
ftr-428	914	18	)	)	PUNCT
ftr-428	914	19	.	.	PUNCT
ftr-428	915	1	166	166	NUM
ftr-428	915	2	.	.	PUNCT
ftr-428	916	1	no	no	DET
ftr-428	916	2	one	one	NOUN
ftr-428	916	3	would	would	AUX
ftr-428	916	4	seriously	seriously	ADV
ftr-428	916	5	argue	argue	VERB
ftr-428	916	6	that	that	SCONJ
ftr-428	916	7	focusing	focus	VERB
ftr-428	916	8	on	on	ADP
ftr-428	916	9	the	the	DET
ftr-428	916	10	subjective	subjective	ADJ
ftr-428	916	11	intent	intent	NOUN
ftr-428	916	12	of	of	ADP
ftr-428	916	13	the	the	DET
ftr-428	916	14	donor	donor	NOUN
ftr-428	916	15	/	/	SYM
ftr-428	916	16	decedent	decedent	NOUN
ftr-428	916	17	is	be	AUX
ftr-428	916	18	a	a	DET
ftr-428	916	19	workable	workable	ADJ
ftr-428	916	20	test	test	NOUN
ftr-428	916	21	,	,	PUNCT
ftr-428	916	22	particularly	particularly	ADV
ftr-428	916	23	in	in	ADP
ftr-428	916	24	the	the	DET
ftr-428	916	25	estate	estate	NOUN
ftr-428	916	26	tax	tax	NOUN
ftr-428	916	27	area	area	NOUN
ftr-428	916	28	.	.	PUNCT
ftr-428	917	1	thus	thus	ADV
ftr-428	917	2	,	,	PUNCT
ftr-428	917	3	it	it	PRON
ftr-428	917	4	is	be	AUX
ftr-428	917	5	good	good	ADJ
ftr-428	917	6	that	that	SCONJ
ftr-428	917	7	courts	court	NOUN
ftr-428	917	8	have	have	AUX
ftr-428	917	9	consistently	consistently	ADV
ftr-428	917	10	ignored	ignore	VERB
ftr-428	917	11	this	this	DET
ftr-428	917	12	factor	factor	NOUN
ftr-428	917	13	.	.	PUNCT
ftr-428	918	1	see	see	VERB
ftr-428	918	2	,	,	PUNCT
ftr-428	918	3	e.g.	e.g.	ADV
ftr-428	918	4	,	,	PUNCT
ftr-428	918	5	estate	estate	NOUN
ftr-428	918	6	of	of	ADP
ftr-428	918	7	graham	graham	PROPN
ftr-428	918	8	v.	v.	PROPN
ftr-428	918	9	commissioner	commissioner	PROPN
ftr-428	918	10	,	,	PUNCT
ftr-428	918	11	46	46	NUM
ftr-428	918	12	t.c	t.c	PROPN
ftr-428	918	13	.	.	PROPN
ftr-428	919	1	415	415	NUM
ftr-428	919	2	(	(	PUNCT
ftr-428	919	3	1966	1966	NUM
ftr-428	919	4	)	)	PUNCT
ftr-428	919	5	.	.	PUNCT
ftr-428	920	1	"	"	PUNCT
ftr-428	920	2	for	for	ADP
ftr-428	920	3	the	the	DET
ftr-428	920	4	purposes	purpose	NOUN
ftr-428	920	5	of	of	ADP
ftr-428	920	6	section	section	NOUN
ftr-428	920	7	2037	2037	NUM
ftr-428	920	8	,	,	PUNCT
ftr-428	920	9	the	the	DET
ftr-428	920	10	fact	fact	NOUN
ftr-428	920	11	that	that	SCONJ
ftr-428	920	12	decedent	decedent	NOUN
ftr-428	920	13	expressly	expressly	ADV
ftr-428	920	14	declined	decline	VERB
ftr-428	920	15	to	to	PART
ftr-428	920	16	exercise	exercise	VERB
ftr-428	920	17	the	the	DET
ftr-428	920	18	power	power	NOUN
ftr-428	920	19	is	be	AUX
ftr-428	920	20	irrelevant	irrelevant	ADJ
ftr-428	920	21	.	.	PUNCT
ftr-428	920	22	"	"	PUNCT
ftr-428	921	1	i	i	PRON
ftr-428	921	2	d.	d.	PROPN
ftr-428	921	3	at	at	ADP
ftr-428	921	4	426	426	NUM
ftr-428	921	5	.	.	NOUN
ftr-428	921	6	167	167	NUM
ftr-428	921	7	.	.	PUNCT
ftr-428	922	1	irc	irc	AUX
ftr-428	922	2	§	§	PROPN
ftr-428	922	3	2038(a)(1	2038(a)(1	NUM
ftr-428	922	4	)	)	PUNCT
ftr-428	922	5	provides	provide	VERB
ftr-428	922	6	:	:	PUNCT
ftr-428	922	7	the	the	DET
ftr-428	922	8	value	value	NOUN
ftr-428	922	9	of	of	ADP
ftr-428	922	10	the	the	DET
ftr-428	922	11	gross	gross	ADJ
ftr-428	922	12	estate	estate	NOUN
ftr-428	922	13	shall	shall	AUX
ftr-428	922	14	include	include	VERB
ftr-428	922	15	the	the	DET
ftr-428	922	16	value	value	NOUN
ftr-428	922	17	of	of	ADP
ftr-428	922	18	all	all	DET
ftr-428	922	19	property.(1	property.(1	PROPN
ftr-428	922	20	)	)	PUNCT
ftr-428	922	21	transfers	transfer	NOUN
ftr-428	922	22	after	after	ADP
ftr-428	922	23	june	june	PROPN
ftr-428	922	24	22	22	NUM
ftr-428	922	25	,	,	PUNCT
ftr-428	922	26	1936	1936	NUM
ftr-428	922	27	-	-	PUNCT
ftr-428	922	28	to	to	ADP
ftr-428	922	29	the	the	DET
ftr-428	922	30	extent	extent	NOUN
ftr-428	922	31	of	of	ADP
ftr-428	922	32	any	any	DET
ftr-428	922	33	interest	interest	NOUN
ftr-428	922	34	therein	therein	ADV
ftr-428	922	35	of	of	ADP
ftr-428	922	36	which	which	PRON
ftr-428	922	37	the	the	DET
ftr-428	922	38	decedent	decedent	NOUN
ftr-428	922	39	has	have	AUX
ftr-428	922	40	at	at	ADP
ftr-428	922	41	any	any	DET
ftr-428	922	42	time	time	NOUN
ftr-428	922	43	made	make	VERB
ftr-428	922	44	a	a	DET
ftr-428	922	45	transfer	transfer	NOUN
ftr-428	922	46	(	(	PUNCT
ftr-428	922	47	except	except	SCONJ
ftr-428	922	48	in	in	ADP
ftr-428	922	49	case	case	NOUN
ftr-428	922	50	of	of	ADP
ftr-428	922	51	a	a	DET
ftr-428	922	52	bona	bona	ADJ
ftr-428	922	53	fide	fide	ADJ
ftr-428	922	54	sale	sale	NOUN
ftr-428	922	55	for	for	ADP
ftr-428	922	56	an	an	DET
ftr-428	922	57	adequate	adequate	ADJ
ftr-428	922	58	and	and	CCONJ
ftr-428	922	59	full	full	ADJ
ftr-428	922	60	consideration	consideration	NOUN
ftr-428	922	61	in	in	ADP
ftr-428	922	62	money	money	NOUN
ftr-428	922	63	or	or	CCONJ
ftr-428	922	64	money	money	NOUN
ftr-428	922	65	's	's	PART
ftr-428	922	66	worth	worth	NOUN
ftr-428	922	67	)	)	PUNCT
ftr-428	922	68	,	,	PUNCT
ftr-428	922	69	by	by	ADP
ftr-428	922	70	trust	trust	NOUN
ftr-428	922	71	or	or	CCONJ
ftr-428	922	72	otherwise	otherwise	ADV
ftr-428	922	73	,	,	PUNCT
ftr-428	922	74	where	where	SCONJ
ftr-428	922	75	the	the	DET
ftr-428	922	76	enjoyment	enjoyment	NOUN
ftr-428	922	77	thereof	thereof	ADV
ftr-428	922	78	was	be	AUX
ftr-428	922	79	subject	subject	ADJ
ftr-428	922	80	at	at	ADP
ftr-428	922	81	the	the	DET
ftr-428	922	82	date	date	NOUN
ftr-428	922	83	of	of	ADP
ftr-428	922	84	his	his	PRON
ftr-428	922	85	death	death	NOUN
ftr-428	922	86	to	to	ADP
ftr-428	922	87	any	any	DET
ftr-428	922	88	change	change	NOUN
ftr-428	922	89	through	through	ADP
ftr-428	922	90	the	the	DET
ftr-428	922	91	exercise	exercise	NOUN
ftr-428	922	92	of	of	ADP
ftr-428	922	93	a	a	DET
ftr-428	922	94	power	power	NOUN
ftr-428	922	95	(	(	PUNCT
ftr-428	922	96	in	in	ADP
ftr-428	922	97	whatever	whatever	DET
ftr-428	922	98	capacity	capacity	NOUN
ftr-428	922	99	exercisable	exercisable	ADJ
ftr-428	922	100	)	)	PUNCT
ftr-428	922	101	by	by	ADP
ftr-428	922	102	the	the	DET
ftr-428	922	103	decedent	decedent	NOUN
ftr-428	922	104	alone	alone	ADJ
ftr-428	922	105	orby	orby	ADP
ftr-428	922	106	the	the	DET
ftr-428	922	107	decedent	decedent	NOUN
ftr-428	922	108	in	in	ADP
ftr-428	922	109	conjunction	conjunction	NOUN
ftr-428	922	110	with	with	ADP
ftr-428	922	111	any	any	DET
ftr-428	922	112	otherperson	otherperson	NOUN
ftr-428	922	113	(	(	PUNCT
ftr-428	922	114	without	without	ADP
ftr-428	922	115	regard	regard	NOUN
ftr-428	922	116	to	to	ADP
ftr-428	922	117	when	when	SCONJ
ftr-428	922	118	or	or	CCONJ
ftr-428	922	119	from	from	ADP
ftr-428	922	120	what	what	DET
ftr-428	922	121	source	source	NOUN
ftr-428	922	122	the	the	DET
ftr-428	922	123	decedent	decedent	NOUN
ftr-428	922	124	acquired	acquire	VERB
ftr-428	922	125	such	such	ADJ
ftr-428	922	126	power	power	NOUN
ftr-428	922	127	)	)	PUNCT
ftr-428	922	128	,	,	PUNCT
ftr-428	922	129	to	to	PART
ftr-428	922	130	alter	alter	VERB
ftr-428	922	131	,	,	PUNCT
ftr-428	922	132	amend	amend	VERB
ftr-428	922	133	,	,	PUNCT
ftr-428	922	134	revoke	revoke	VERB
ftr-428	922	135	,	,	PUNCT
ftr-428	922	136	or	or	CCONJ
ftr-428	922	137	terminate	terminate	VERB
ftr-428	922	138	,	,	PUNCT
ftr-428	922	139	or	or	CCONJ
ftr-428	922	140	where	where	SCONJ
ftr-428	922	141	any	any	DET
ftr-428	922	142	such	such	ADJ
ftr-428	922	143	power	power	NOUN
ftr-428	922	144	is	be	AUX
ftr-428	922	145	relinquished	relinquish	VERB
ftr-428	922	146	during	during	ADP
ftr-428	922	147	the	the	DET
ftr-428	922	148	3	3	NUM
ftr-428	922	149	-	-	PUNCT
ftr-428	922	150	yearperiod	yearperiod	NOUN
ftr-428	922	151	ending	end	VERB
ftr-428	922	152	on	on	ADP
ftr-428	922	153	the	the	DET
ftr-428	922	154	date	date	NOUN
ftr-428	922	155	of	of	ADP
ftr-428	922	156	the	the	DET
ftr-428	922	157	decedent	decedent	NOUN
ftr-428	922	158	's	's	PART
ftr-428	922	159	death	death	NOUN
ftr-428	922	160	.	.	PUNCT
ftr-428	922	161	"	"	PUNCT
ftr-428	923	1	when	when	SCONJ
ftr-428	923	2	the	the	DET
ftr-428	923	3	statute	statute	NOUN
ftr-428	923	4	applies	apply	VERB
ftr-428	923	5	,	,	PUNCT
ftr-428	923	6	only	only	ADV
ftr-428	923	7	the	the	DET
ftr-428	923	8	value	value	NOUN
ftr-428	923	9	of	of	ADP
ftr-428	923	10	the	the	DET
ftr-428	923	11	interest	interest	NOUN
ftr-428	923	12	subject	subject	ADJ
ftr-428	923	13	to	to	ADP
ftr-428	923	14	decedent	decedent	PROPN
ftr-428	923	15	's	's	PART
ftr-428	923	16	retained	retain	VERB
ftr-428	923	17	power	power	NOUN
ftr-428	923	18	is	be	AUX
ftr-428	923	19	200o1	200o1	NUM
ftr-428	923	20	florida	florida	PROPN
ftr-428	923	21	tax	tax	NOUN
ftr-428	923	22	review	review	NOUN
ftr-428	923	23	as	as	SCONJ
ftr-428	923	24	the	the	DET
ftr-428	923	25	regulations	regulation	NOUN
ftr-428	923	26	specify	specify	VERB
ftr-428	923	27	,	,	PUNCT
ftr-428	923	28	where	where	SCONJ
ftr-428	923	29	decedent	decedent	NOUN
ftr-428	923	30	's	's	PART
ftr-428	923	31	power	power	NOUN
ftr-428	923	32	is	be	AUX
ftr-428	923	33	subject	subject	ADJ
ftr-428	923	34	to	to	ADP
ftr-428	923	35	a	a	DET
ftr-428	923	36	contingency	contingency	NOUN
ftr-428	923	37	beyond	beyond	ADP
ftr-428	923	38	his	his	PRON
ftr-428	923	39	control	control	NOUN
ftr-428	923	40	,	,	PUNCT
ftr-428	923	41	section	section	NOUN
ftr-428	923	42	2038	2038	NUM
ftr-428	923	43	does	do	AUX
ftr-428	923	44	not	not	PART
ftr-428	923	45	apply	apply	VERB
ftr-428	923	46	.	.	PUNCT
ftr-428	924	1	6	6	NUM
ftr-428	924	2	'	'	PUNCT
ftr-428	924	3	according	accord	VERB
ftr-428	924	4	to	to	ADP
ftr-428	924	5	the	the	DET
ftr-428	924	6	court	court	NOUN
ftr-428	924	7	in	in	ADP
ftr-428	924	8	estate	estate	NOUN
ftr-428	924	9	of	of	ADP
ftr-428	924	10	farrel,"69	farrel,"69	NOUN
ftr-428	924	11	"	"	PUNCT
ftr-428	924	12	section	section	NOUN
ftr-428	924	13	2038	2038	NUM
ftr-428	924	14	looks	look	VERB
ftr-428	924	15	at	at	ADP
ftr-428	924	16	the	the	DET
ftr-428	924	17	problem	problem	NOUN
ftr-428	924	18	from	from	ADP
ftr-428	924	19	the	the	DET
ftr-428	924	20	decedent	decedent	NOUN
ftr-428	924	21	's	's	PART
ftr-428	924	22	death	death	NOUN
ftr-428	924	23	what	what	PRON
ftr-428	924	24	he	he	PRON
ftr-428	924	25	can	can	AUX
ftr-428	924	26	and	and	CCONJ
ftr-428	924	27	can	can	AUX
ftr-428	924	28	not	not	PART
ftr-428	924	29	do	do	VERB
ftr-428	924	30	at	at	ADP
ftr-428	924	31	that	that	DET
ftr-428	924	32	specific	specific	ADJ
ftr-428	924	33	moment	moment	NOUN
ftr-428	924	34	'	'	PART
ftr-428	924	35	7	7	NUM
ftr-428	924	36	and	and	CCONJ
ftr-428	924	37	contingencies	contingency	NOUN
ftr-428	924	38	,	,	PUNCT
ftr-428	924	39	not	not	PART
ftr-428	924	40	within	within	ADP
ftr-428	924	41	decedent	decedent	NOUN
ftr-428	924	42	's	's	PART
ftr-428	924	43	control	control	NOUN
ftr-428	924	44	,	,	PUNCT
ftr-428	924	45	compromise	compromise	VERB
ftr-428	924	46	the	the	DET
ftr-428	924	47	decedent	decedent	NOUN
ftr-428	924	48	's	's	PART
ftr-428	924	49	ability	ability	NOUN
ftr-428	924	50	to	to	PART
ftr-428	924	51	exercise	exercise	VERB
ftr-428	924	52	a	a	DET
ftr-428	924	53	power	power	NOUN
ftr-428	924	54	at	at	ADP
ftr-428	924	55	death	death	NOUN
ftr-428	924	56	.	.	PUNCT
ftr-428	924	57	'	'	PUNCT
ftr-428	925	1	thus	thus	ADV
ftr-428	925	2	,	,	PUNCT
ftr-428	925	3	because	because	SCONJ
ftr-428	925	4	section	section	NOUN
ftr-428	925	5	2038	2038	NUM
ftr-428	925	6	only	only	ADV
ftr-428	925	7	looks	look	VERB
ftr-428	925	8	at	at	ADP
ftr-428	925	9	powers	power	NOUN
ftr-428	925	10	held	hold	VERB
ftr-428	925	11	by	by	ADP
ftr-428	925	12	decedent	decedent	NOUN
ftr-428	925	13	at	at	ADP
ftr-428	925	14	his	his	PRON
ftr-428	925	15	death	death	NOUN
ftr-428	925	16	,	,	PUNCT
ftr-428	925	17	this	this	DET
ftr-428	925	18	section	section	NOUN
ftr-428	925	19	applies	apply	VERB
ftr-428	925	20	only	only	ADV
ftr-428	925	21	to	to	ADP
ftr-428	925	22	powers	power	NOUN
ftr-428	925	23	vested	vest	VERB
ftr-428	925	24	,	,	PUNCT
ftr-428	925	25	actually	actually	ADV
ftr-428	925	26	or	or	CCONJ
ftr-428	925	27	effectively	effectively	ADV
ftr-428	925	28	,	,	PUNCT
ftr-428	925	29	at	at	ADP
ftr-428	925	30	that	that	DET
ftr-428	925	31	time	time	NOUN
ftr-428	925	32	.	.	PUNCT
ftr-428	926	1	contingent	contingent	PROPN
ftr-428	926	2	retained	retain	VERB
ftr-428	926	3	powers	power	NOUN
ftr-428	926	4	are	be	AUX
ftr-428	926	5	,	,	PUNCT
ftr-428	926	6	for	for	ADP
ftr-428	926	7	the	the	DET
ftr-428	926	8	most	most	ADJ
ftr-428	926	9	part	part	NOUN
ftr-428	926	10	,	,	PUNCT
ftr-428	926	11	covered	cover	VERB
ftr-428	926	12	by	by	ADP
ftr-428	926	13	sections	section	NOUN
ftr-428	926	14	2036	2036	NUM
ftr-428	926	15	or	or	CCONJ
ftr-428	926	16	2037	2037	NUM
ftr-428	926	17	,	,	PUNCT
ftr-428	926	18	including	include	VERB
ftr-428	926	19	the	the	DET
ftr-428	926	20	value	value	NOUN
ftr-428	926	21	of	of	ADP
ftr-428	926	22	such	such	ADJ
ftr-428	926	23	property	property	NOUN
ftr-428	926	24	in	in	ADP
ftr-428	926	25	decedent	decedent	NOUN
ftr-428	926	26	's	's	PART
ftr-428	926	27	estate	estate	NOUN
ftr-428	926	28	.	.	PUNCT
ftr-428	927	1	section	section	NOUN
ftr-428	927	2	2038	2038	NUM
ftr-428	927	3	provides	provide	VERB
ftr-428	927	4	,	,	PUNCT
ftr-428	927	5	however	however	ADV
ftr-428	927	6	,	,	PUNCT
ftr-428	927	7	that	that	SCONJ
ftr-428	927	8	a	a	DET
ftr-428	927	9	power	power	NOUN
ftr-428	927	10	will	will	AUX
ftr-428	927	11	be	be	AUX
ftr-428	927	12	deemed	deem	VERB
ftr-428	927	13	to	to	PART
ftr-428	927	14	exist	exist	VERB
ftr-428	927	15	at	at	ADP
ftr-428	927	16	the	the	DET
ftr-428	927	17	decedent	decedent	NOUN
ftr-428	927	18	's	's	PART
ftr-428	927	19	death	death	NOUN
ftr-428	927	20	included	include	VERB
ftr-428	927	21	in	in	ADP
ftr-428	927	22	decedent	decedent	NOUN
ftr-428	927	23	's	's	PART
ftr-428	927	24	estate	estate	NOUN
ftr-428	927	25	.	.	PUNCT
ftr-428	928	1	regs	regs	PROPN
ftr-428	928	2	.	.	PUNCT
ftr-428	929	1	§	§	PROPN
ftr-428	929	2	20.2038	20.2038	NUM
ftr-428	929	3	-	-	SYM
ftr-428	929	4	1(a	1(a	NUM
ftr-428	929	5	)	)	PUNCT
ftr-428	929	6	.	.	PUNCT
ftr-428	930	1	168	168	NUM
ftr-428	930	2	.	.	PUNCT
ftr-428	931	1	see	see	VERB
ftr-428	931	2	regs	reg	NOUN
ftr-428	931	3	.	.	PUNCT
ftr-428	932	1	§	§	PROPN
ftr-428	932	2	20.2038	20.2038	NUM
ftr-428	932	3	-	-	SYM
ftr-428	932	4	1(b	1(b	NUM
ftr-428	932	5	)	)	PUNCT
ftr-428	932	6	.	.	PUNCT
ftr-428	933	1	"	"	PUNCT
ftr-428	933	2	however	however	ADV
ftr-428	933	3	,	,	PUNCT
ftr-428	933	4	section	section	NOUN
ftr-428	933	5	2038	2038	NUM
ftr-428	933	6	is	be	AUX
ftr-428	933	7	not	not	PART
ftr-428	933	8	applicable	applicable	ADJ
ftr-428	933	9	to	to	ADP
ftr-428	933	10	a	a	DET
ftr-428	933	11	power	power	NOUN
ftr-428	933	12	the	the	DET
ftr-428	933	13	exercise	exercise	NOUN
ftr-428	933	14	of	of	ADP
ftr-428	933	15	which	which	PRON
ftr-428	933	16	was	be	AUX
ftr-428	933	17	subject	subject	ADJ
ftr-428	933	18	to	to	ADP
ftr-428	933	19	a	a	DET
ftr-428	933	20	contingency	contingency	NOUN
ftr-428	933	21	beyond	beyond	ADP
ftr-428	933	22	the	the	DET
ftr-428	933	23	decedent	decedent	NOUN
ftr-428	933	24	's	's	PART
ftr-428	933	25	control	control	NOUN
ftr-428	933	26	which	which	PRON
ftr-428	933	27	did	do	AUX
ftr-428	933	28	not	not	PART
ftr-428	933	29	occur	occur	VERB
ftr-428	933	30	before	before	ADP
ftr-428	933	31	his	his	PRON
ftr-428	933	32	death	death	NOUN
ftr-428	933	33	(	(	PUNCT
ftr-428	933	34	e.g.	e.g.	ADV
ftr-428	933	35	,	,	PUNCT
ftr-428	933	36	the	the	DET
ftr-428	933	37	death	death	NOUN
ftr-428	933	38	of	of	ADP
ftr-428	933	39	another	another	DET
ftr-428	933	40	person	person	NOUN
ftr-428	933	41	during	during	ADP
ftr-428	933	42	the	the	DET
ftr-428	933	43	decedent	decedent	NOUN
ftr-428	933	44	's	's	PART
ftr-428	933	45	life	life	NOUN
ftr-428	933	46	)	)	PUNCT
ftr-428	933	47	.	.	PUNCT
ftr-428	934	1	see	see	VERB
ftr-428	934	2	irc	irc	PROPN
ftr-428	934	3	§	§	PROPN
ftr-428	934	4	2036(a)(2	2036(a)(2	NOUN
ftr-428	934	5	)	)	PUNCT
ftr-428	934	6	for	for	ADP
ftr-428	934	7	the	the	DET
ftr-428	934	8	inclusion	inclusion	NOUN
ftr-428	934	9	of	of	ADP
ftr-428	934	10	property	property	NOUN
ftr-428	934	11	in	in	ADP
ftr-428	934	12	the	the	DET
ftr-428	934	13	decedent	decedent	NOUN
ftr-428	934	14	's	's	PART
ftr-428	934	15	gross	gross	ADJ
ftr-428	934	16	estate	estate	NOUN
ftr-428	934	17	on	on	ADP
ftr-428	934	18	account	account	NOUN
ftr-428	934	19	of	of	ADP
ftr-428	934	20	such	such	DET
ftr-428	934	21	a	a	DET
ftr-428	934	22	power	power	NOUN
ftr-428	934	23	.	.	PUNCT
ftr-428	935	1	"	"	PUNCT
ftr-428	935	2	;	;	PUNCT
ftr-428	935	3	see	see	VERB
ftr-428	935	4	also	also	ADV
ftr-428	935	5	,	,	PUNCT
ftr-428	935	6	jennings	jennings	PROPN
ftr-428	935	7	v.	v.	PROPN
ftr-428	935	8	smith	smith	PROPN
ftr-428	935	9	,	,	PUNCT
ftr-428	935	10	161	161	NUM
ftr-428	935	11	f.2d	f.2d	NUM
ftr-428	935	12	74	74	NUM
ftr-428	935	13	(	(	PUNCT
ftr-428	935	14	2d	2d	NUM
ftr-428	935	15	cir	cir	NOUN
ftr-428	935	16	.	.	PUNCT
ftr-428	935	17	1947	1947	NUM
ftr-428	935	18	)	)	PUNCT
ftr-428	935	19	(	(	PUNCT
ftr-428	935	20	wherein	wherein	SCONJ
ftr-428	935	21	since	since	SCONJ
ftr-428	935	22	the	the	DET
ftr-428	935	23	contingencies	contingency	NOUN
ftr-428	935	24	of	of	ADP
ftr-428	935	25	illness	illness	NOUN
ftr-428	935	26	or	or	CCONJ
ftr-428	935	27	financial	financial	ADJ
ftr-428	935	28	distress	distress	NOUN
ftr-428	935	29	had	have	AUX
ftr-428	935	30	not	not	PART
ftr-428	935	31	occurred	occur	VERB
ftr-428	935	32	before	before	ADP
ftr-428	935	33	decedent	decedent	NOUN
ftr-428	935	34	's	's	PART
ftr-428	935	35	death	death	NOUN
ftr-428	935	36	,	,	PUNCT
ftr-428	935	37	the	the	DET
ftr-428	935	38	court	court	NOUN
ftr-428	935	39	held	hold	VERB
ftr-428	935	40	that	that	SCONJ
ftr-428	935	41	decedent	decedent	NOUN
ftr-428	935	42	did	do	AUX
ftr-428	935	43	not	not	PART
ftr-428	935	44	have	have	VERB
ftr-428	935	45	the	the	DET
ftr-428	935	46	power	power	NOUN
ftr-428	935	47	at	at	ADP
ftr-428	935	48	his	his	PRON
ftr-428	935	49	death	death	NOUN
ftr-428	935	50	to	to	PART
ftr-428	935	51	change	change	VERB
ftr-428	935	52	the	the	DET
ftr-428	935	53	enjoyment	enjoyment	NOUN
ftr-428	935	54	of	of	ADP
ftr-428	935	55	the	the	DET
ftr-428	935	56	beneficiaries	beneficiary	NOUN
ftr-428	935	57	'	'	PART
ftr-428	935	58	property	property	NOUN
ftr-428	935	59	and	and	CCONJ
ftr-428	935	60	so	so	ADV
ftr-428	935	61	the	the	DET
ftr-428	935	62	predecessor	predecessor	NOUN
ftr-428	935	63	to	to	ADP
ftr-428	935	64	§	§	PROPN
ftr-428	935	65	2038	2038	NUM
ftr-428	935	66	,	,	PUNCT
ftr-428	935	67	i.e.	i.e.	X
ftr-428	935	68	irc	irc	PROPN
ftr-428	935	69	§	§	PROPN
ftr-428	935	70	811	811	NUM
ftr-428	935	71	(	(	PUNCT
ftr-428	935	72	d	d	NOUN
ftr-428	935	73	)	)	PUNCT
ftr-428	935	74	of	of	ADP
ftr-428	935	75	the	the	DET
ftr-428	935	76	1939	1939	NUM
ftr-428	935	77	code	code	NOUN
ftr-428	935	78	,	,	PUNCT
ftr-428	935	79	did	do	AUX
ftr-428	935	80	not	not	PART
ftr-428	935	81	cause	cause	VERB
ftr-428	935	82	the	the	DET
ftr-428	935	83	value	value	NOUN
ftr-428	935	84	of	of	ADP
ftr-428	935	85	that	that	DET
ftr-428	935	86	property	property	NOUN
ftr-428	935	87	to	to	PART
ftr-428	935	88	be	be	AUX
ftr-428	935	89	included	include	VERB
ftr-428	935	90	in	in	ADP
ftr-428	935	91	decedent	decedent	NOUN
ftr-428	935	92	's	's	PART
ftr-428	935	93	estate	estate	NOUN
ftr-428	935	94	;	;	PUNCT
ftr-428	935	95	see	see	VERB
ftr-428	935	96	,	,	PUNCT
ftr-428	935	97	e.g.	e.g.	ADV
ftr-428	935	98	,	,	PUNCT
ftr-428	935	99	estate	estate	NOUN
ftr-428	935	100	of	of	ADP
ftr-428	935	101	yawkey	yawkey	PROPN
ftr-428	936	1	v.	v.	PROPN
ftr-428	936	2	commissioner	commissioner	PROPN
ftr-428	936	3	,	,	PUNCT
ftr-428	936	4	12	12	NUM
ftr-428	936	5	t.c	t.c	PROPN
ftr-428	936	6	.	.	PROPN
ftr-428	936	7	1164	1164	NUM
ftr-428	936	8	(	(	PUNCT
ftr-428	936	9	1949	1949	NUM
ftr-428	936	10	)	)	PUNCT
ftr-428	936	11	(	(	PUNCT
ftr-428	936	12	where	where	SCONJ
ftr-428	936	13	at	at	ADP
ftr-428	936	14	decedent	decedent	NOUN
ftr-428	936	15	's	's	PART
ftr-428	936	16	death	death	NOUN
ftr-428	936	17	,	,	PUNCT
ftr-428	936	18	none	none	NOUN
ftr-428	936	19	of	of	ADP
ftr-428	936	20	the	the	DET
ftr-428	936	21	beneficiaries	beneficiary	NOUN
ftr-428	936	22	was	be	AUX
ftr-428	936	23	30	30	NUM
ftr-428	936	24	years	year	NOUN
ftr-428	936	25	old	old	ADJ
ftr-428	936	26	,	,	PUNCT
ftr-428	936	27	the	the	DET
ftr-428	936	28	pre	pre	NOUN
ftr-428	936	29	-	-	NOUN
ftr-428	936	30	condition	condition	NOUN
ftr-428	936	31	to	to	ADP
ftr-428	936	32	decedent	decedent	PROPN
ftr-428	936	33	's	's	PART
ftr-428	936	34	having	have	VERB
ftr-428	936	35	the	the	DET
ftr-428	936	36	power	power	NOUN
ftr-428	936	37	to	to	PART
ftr-428	936	38	transfer	transfer	VERB
ftr-428	936	39	principal	principal	NOUN
ftr-428	936	40	to	to	ADP
ftr-428	936	41	them	they	PRON
ftr-428	936	42	after	after	ADP
ftr-428	936	43	age	age	NOUN
ftr-428	936	44	30	30	NUM
ftr-428	936	45	had	have	AUX
ftr-428	936	46	not	not	PART
ftr-428	936	47	occurred	occur	VERB
ftr-428	936	48	so	so	SCONJ
ftr-428	936	49	that	that	SCONJ
ftr-428	936	50	the	the	DET
ftr-428	936	51	property	property	NOUN
ftr-428	936	52	was	be	AUX
ftr-428	936	53	not	not	PART
ftr-428	936	54	included	include	VERB
ftr-428	936	55	in	in	ADP
ftr-428	936	56	decedent	decedent	NOUN
ftr-428	936	57	's	's	PART
ftr-428	936	58	estate	estate	NOUN
ftr-428	936	59	under	under	ADP
ftr-428	936	60	the	the	DET
ftr-428	936	61	predecessor	predecessor	NOUN
ftr-428	936	62	to	to	ADP
ftr-428	936	63	§	§	PROPN
ftr-428	936	64	2038	2038	NUM
ftr-428	936	65	)	)	PUNCT
ftr-428	936	66	.	.	PUNCT
ftr-428	937	1	where	where	SCONJ
ftr-428	937	2	the	the	DET
ftr-428	937	3	condition	condition	NOUN
ftr-428	937	4	precedent	precedent	NOUN
ftr-428	937	5	to	to	PART
ftr-428	937	6	donor	donor	VERB
ftr-428	937	7	's	's	PART
ftr-428	937	8	power	power	NOUN
ftr-428	937	9	to	to	PART
ftr-428	937	10	revoke	revoke	VERB
ftr-428	937	11	is	be	AUX
ftr-428	937	12	an	an	DET
ftr-428	937	13	act	act	NOUN
ftr-428	937	14	within	within	ADP
ftr-428	937	15	his	his	PRON
ftr-428	937	16	control	control	NOUN
ftr-428	937	17	,	,	PUNCT
ftr-428	937	18	he	he	PRON
ftr-428	937	19	has	have	AUX
ftr-428	937	20	made	make	VERB
ftr-428	937	21	an	an	DET
ftr-428	937	22	incomplete	incomplete	ADJ
ftr-428	937	23	gift	gift	NOUN
ftr-428	937	24	.	.	PUNCT
ftr-428	938	1	see	see	VERB
ftr-428	938	2	rev	rev	PROPN
ftr-428	938	3	.	.	PROPN
ftr-428	938	4	rul	rul	NOUN
ftr-428	938	5	.	.	PUNCT
ftr-428	939	1	54	54	NUM
ftr-428	939	2	-	-	SYM
ftr-428	939	3	537	537	NUM
ftr-428	939	4	,	,	PUNCT
ftr-428	939	5	1954	1954	NUM
ftr-428	939	6	-	-	SYM
ftr-428	939	7	2	2	NUM
ftr-428	939	8	c.b	c.b	PROPN
ftr-428	939	9	.	.	PROPN
ftr-428	939	10	316	316	NUM
ftr-428	939	11	.	.	NOUN
ftr-428	939	12	169	169	NUM
ftr-428	939	13	.	.	PUNCT
ftr-428	940	1	553	553	NUM
ftr-428	940	2	f.2d	f.2d	NOUN
ftr-428	940	3	637	637	NUM
ftr-428	940	4	(	(	PUNCT
ftr-428	940	5	1977	1977	NUM
ftr-428	940	6	)	)	PUNCT
ftr-428	940	7	.	.	PUNCT
ftr-428	941	1	170	170	NUM
ftr-428	941	2	.	.	PUNCT
ftr-428	941	3	see	see	VERB
ftr-428	941	4	i	i	PRON
ftr-428	941	5	d.	d.	PROPN
ftr-428	941	6	171	171	NUM
ftr-428	941	7	.	.	PUNCT
ftr-428	942	1	indeed	indeed	ADV
ftr-428	942	2	,	,	PUNCT
ftr-428	942	3	the	the	DET
ftr-428	942	4	essence	essence	NOUN
ftr-428	942	5	of§	of§	ADP
ftr-428	942	6	2038	2038	NUM
ftr-428	942	7	is	be	AUX
ftr-428	942	8	that	that	PRON
ftr-428	942	9	decedent	decedent	NOUN
ftr-428	942	10	's	's	PART
ftr-428	942	11	power	power	NOUN
ftr-428	942	12	"	"	PUNCT
ftr-428	942	13	to	to	PART
ftr-428	942	14	alter	alter	VERB
ftr-428	942	15	,	,	PUNCT
ftr-428	942	16	amend	amend	VERB
ftr-428	942	17	,	,	PUNCT
ftr-428	942	18	revoke	revoke	VERB
ftr-428	942	19	,	,	PUNCT
ftr-428	942	20	or	or	CCONJ
ftr-428	942	21	terminate	terminate	NOUN
ftr-428	942	22	"	"	PUNCT
ftr-428	942	23	makes	make	VERB
ftr-428	942	24	the	the	DET
ftr-428	942	25	beneficiaries	beneficiary	NOUN
ftr-428	942	26	'	'	PART
ftr-428	942	27	interests	interest	NOUN
ftr-428	942	28	at	at	ADP
ftr-428	942	29	least	least	ADJ
ftr-428	942	30	in	in	ADP
ftr-428	942	31	some	some	DET
ftr-428	942	32	way	way	NOUN
ftr-428	942	33	contingent	contingent	ADJ
ftr-428	942	34	interests	interest	NOUN
ftr-428	942	35	until	until	ADP
ftr-428	942	36	decedent	decedent	NOUN
ftr-428	942	37	's	's	PART
ftr-428	942	38	death	death	NOUN
ftr-428	942	39	.	.	PUNCT
ftr-428	943	1	that	that	PRON
ftr-428	943	2	is	is	ADV
ftr-428	943	3	,	,	PUNCT
ftr-428	943	4	it	it	PRON
ftr-428	943	5	may	may	AUX
ftr-428	943	6	be	be	AUX
ftr-428	943	7	more	more	ADV
ftr-428	943	8	accurately	accurately	ADV
ftr-428	943	9	described	describe	VERB
ftr-428	943	10	as	as	ADP
ftr-428	943	11	a	a	DET
ftr-428	943	12	vested	vested	ADJ
ftr-428	943	13	interest	interest	NOUN
ftr-428	943	14	subject	subject	ADJ
ftr-428	943	15	to	to	ADP
ftr-428	943	16	defeasance	defeasance	NOUN
ftr-428	943	17	,	,	PUNCT
ftr-428	943	18	but	but	CCONJ
ftr-428	943	19	such	such	ADJ
ftr-428	943	20	property	property	NOUN
ftr-428	943	21	law	law	NOUN
ftr-428	943	22	distinctions	distinction	NOUN
ftr-428	943	23	do	do	AUX
ftr-428	943	24	not	not	PART
ftr-428	943	25	control	control	VERB
ftr-428	943	26	federal	federal	ADJ
ftr-428	943	27	estate	estate	NOUN
ftr-428	943	28	taxation	taxation	NOUN
ftr-428	943	29	.	.	PUNCT
ftr-428	944	1	see	see	VERB
ftr-428	944	2	,	,	PUNCT
ftr-428	944	3	e.g.	e.g.	ADV
ftr-428	944	4	,	,	PUNCT
ftr-428	944	5	helvering	helvere	VERB
ftr-428	944	6	v.	v.	ADP
ftr-428	944	7	hallock	hallock	PROPN
ftr-428	944	8	,	,	PUNCT
ftr-428	944	9	309	309	NUM
ftr-428	944	10	u.s	u.s	PROPN
ftr-428	944	11	.	.	PROPN
ftr-428	944	12	106	106	NUM
ftr-428	944	13	(	(	PUNCT
ftr-428	944	14	1940	1940	NUM
ftr-428	944	15	)	)	PUNCT
ftr-428	944	16	,	,	PUNCT
ftr-428	944	17	repudiating	repudiate	VERB
ftr-428	944	18	such	such	ADJ
ftr-428	944	19	formalities	formality	NOUN
ftr-428	944	20	in	in	ADP
ftr-428	944	21	the	the	DET
ftr-428	944	22	context	context	NOUN
ftr-428	944	23	of	of	ADP
ftr-428	944	24	the	the	DET
ftr-428	944	25	predecessor	predecessor	NOUN
ftr-428	944	26	of	of	ADP
ftr-428	944	27	§	§	PROPN
ftr-428	944	28	2037	2037	NUM
ftr-428	944	29	.	.	PUNCT
ftr-428	945	1	see	see	VERB
ftr-428	945	2	generally	generally	ADV
ftr-428	945	3	,	,	PUNCT
ftr-428	945	4	supra	supra	PROPN
ftr-428	945	5	note	note	PROPN
ftr-428	945	6	133	133	NUM
ftr-428	945	7	.	.	PUNCT
ftr-428	946	1	even	even	ADV
ftr-428	946	2	where	where	SCONJ
ftr-428	946	3	decedent	decedent	NOUN
ftr-428	946	4	has	have	AUX
ftr-428	946	5	retained	retain	VERB
ftr-428	946	6	a	a	DET
ftr-428	946	7	power	power	NOUN
ftr-428	946	8	limited	limit	VERB
ftr-428	946	9	to	to	ADP
ftr-428	946	10	determining	determine	VERB
ftr-428	946	11	the	the	DET
ftr-428	946	12	timing	timing	NOUN
ftr-428	946	13	of	of	ADP
ftr-428	946	14	the	the	DET
ftr-428	946	15	beneficiaries	beneficiary	NOUN
ftr-428	946	16	'	'	PART
ftr-428	946	17	receipt	receipt	NOUN
ftr-428	946	18	of	of	ADP
ftr-428	946	19	property	property	NOUN
ftr-428	946	20	and	and	CCONJ
ftr-428	946	21	where	where	SCONJ
ftr-428	946	22	he	he	PRON
ftr-428	946	23	can	can	AUX
ftr-428	946	24	not	not	PART
ftr-428	946	25	benefit	benefit	VERB
ftr-428	946	26	himself	himself	PRON
ftr-428	946	27	directly	directly	ADV
ftr-428	946	28	from	from	ADP
ftr-428	946	29	the	the	DET
ftr-428	946	30	exercise	exercise	NOUN
ftr-428	946	31	ofhis	ofhis	NOUN
ftr-428	946	32	power	power	NOUN
ftr-428	946	33	,	,	PUNCT
ftr-428	946	34	their	their	PRON
ftr-428	946	35	interest	interest	NOUN
ftr-428	946	36	is	be	AUX
ftr-428	946	37	to	to	ADP
ftr-428	946	38	that	that	DET
ftr-428	946	39	extent	extent	NOUN
ftr-428	946	40	uncertain	uncertain	ADJ
ftr-428	946	41	and	and	CCONJ
ftr-428	946	42	under	under	ADP
ftr-428	946	43	decedent	decedent	NOUN
ftr-428	946	44	's	's	PART
ftr-428	946	45	control	control	NOUN
ftr-428	946	46	.	.	PUNCT
ftr-428	947	1	see	see	VERB
ftr-428	947	2	estate	estate	NOUN
ftr-428	947	3	of	of	ADP
ftr-428	947	4	lober	lober	PROPN
ftr-428	947	5	v.	v.	PROPN
ftr-428	947	6	united	united	PROPN
ftr-428	947	7	states	states	PROPN
ftr-428	947	8	,	,	PUNCT
ftr-428	947	9	346	346	NUM
ftr-428	947	10	u.s	u.s	PROPN
ftr-428	947	11	.	.	PROPN
ftr-428	947	12	335	335	NUM
ftr-428	947	13	(	(	PUNCT
ftr-428	947	14	1953	1953	NUM
ftr-428	947	15	)	)	PUNCT
ftr-428	947	16	;	;	PUNCT
ftr-428	947	17	regs	reg	NOUN
ftr-428	947	18	.	.	PUNCT
ftr-428	948	1	§	§	PROPN
ftr-428	948	2	20.2038	20.2038	NUM
ftr-428	948	3	-	-	SYM
ftr-428	948	4	1(a	1(a	NUM
ftr-428	948	5	)	)	PUNCT
ftr-428	948	6	.	.	PUNCT
ftr-428	949	1	since	since	SCONJ
ftr-428	949	2	a	a	DET
ftr-428	949	3	§	§	PROPN
ftr-428	949	4	2038	2038	NUM
ftr-428	949	5	power	power	NOUN
ftr-428	949	6	can	can	AUX
ftr-428	949	7	be	be	AUX
ftr-428	949	8	held	hold	VERB
ftr-428	949	9	by	by	ADP
ftr-428	949	10	decedent	decedent	NOUN
ftr-428	949	11	"	"	PUNCT
ftr-428	949	12	in	in	ADP
ftr-428	949	13	whatever	whatever	DET
ftr-428	949	14	capacity	capacity	NOUN
ftr-428	949	15	exercisable	exercisable	ADJ
ftr-428	949	16	,	,	PUNCT
ftr-428	949	17	"	"	PUNCT
ftr-428	949	18	where	where	SCONJ
ftr-428	949	19	decedent	decedent	NOUN
ftr-428	949	20	has	have	VERB
ftr-428	949	21	the	the	DET
ftr-428	949	22	legal	legal	ADJ
ftr-428	949	23	power	power	NOUN
ftr-428	949	24	to	to	PART
ftr-428	949	25	replace	replace	VERB
ftr-428	949	26	a	a	DET
ftr-428	949	27	trustee	trustee	NOUN
ftr-428	949	28	,	,	PUNCT
ftr-428	949	29	the	the	DET
ftr-428	949	30	trustee	trustee	NOUN
ftr-428	949	31	's	's	PART
ftr-428	949	32	powers	power	NOUN
ftr-428	949	33	are	be	AUX
ftr-428	949	34	attributable	attributable	ADJ
ftr-428	949	35	to	to	ADP
ftr-428	949	36	him	he	PRON
ftr-428	949	37	.	.	PUNCT
ftr-428	950	1	see	see	VERB
ftr-428	950	2	regs	reg	NOUN
ftr-428	950	3	.	.	PUNCT
ftr-428	951	1	§	§	PROPN
ftr-428	951	2	20.2038	20.2038	NUM
ftr-428	951	3	-	-	SYM
ftr-428	951	4	1(a)(3	1(a)(3	NUM
ftr-428	951	5	)	)	PUNCT
ftr-428	951	6	.	.	PUNCT
ftr-428	952	1	therefore	therefore	ADV
ftr-428	952	2	,	,	PUNCT
ftr-428	952	3	decedent	decedent	NOUN
ftr-428	952	4	maypossess	maypossess	NOUN
ftr-428	952	5	athis	athis	PROPN
ftr-428	952	6	death	death	NOUN
ftr-428	952	7	a	a	DET
ftr-428	952	8	power	power	NOUN
ftr-428	952	9	over	over	ADP
ftr-428	952	10	the	the	DET
ftr-428	952	11	property	property	NOUN
ftr-428	952	12	's	's	PART
ftr-428	952	13	enjoyment	enjoyment	NOUN
ftr-428	952	14	by	by	ADP
ftr-428	952	15	virtue	virtue	NOUN
ftr-428	952	16	of	of	ADP
ftr-428	952	17	broad	broad	ADJ
ftr-428	952	18	discretion	discretion	NOUN
ftr-428	952	19	given	give	VERB
ftr-428	952	20	to	to	ADP
ftr-428	952	21	a	a	DET
ftr-428	952	22	trustee	trustee	NOUN
ftr-428	952	23	.	.	PUNCT
ftr-428	953	1	moreover	moreover	ADV
ftr-428	953	2	,	,	PUNCT
ftr-428	953	3	incompetence	incompetence	NOUN
ftr-428	953	4	that	that	PRON
ftr-428	953	5	does	do	AUX
ftr-428	953	6	not	not	PART
ftr-428	953	7	permanently	permanently	ADV
ftr-428	953	8	disqualify	disqualify	VERB
ftr-428	953	9	a	a	DET
ftr-428	953	10	decedent	decedent	NOUN
ftr-428	953	11	from	from	ADP
ftr-428	953	12	being	be	AUX
ftr-428	953	13	trustee	trustee	NOUN
ftr-428	953	14	may	may	AUX
ftr-428	953	15	nonetheless	nonetheless	ADV
ftr-428	953	16	cause	cause	VERB
ftr-428	953	17	inclusion	inclusion	NOUN
ftr-428	953	18	under	under	ADP
ftr-428	953	19	§	§	PROPN
ftr-428	953	20	2038	2038	NUM
ftr-428	953	21	.	.	PUNCT
ftr-428	954	1	see	see	VERB
ftr-428	954	2	round	round	PROPN
ftr-428	954	3	v.	v.	ADP
ftr-428	954	4	commissioner	commissioner	NOUN
ftr-428	954	5	,	,	PUNCT
ftr-428	954	6	332	332	NUM
ftr-428	954	7	f.2d	f.2d	ADP
ftr-428	954	8	590	590	NUM
ftr-428	954	9	(	(	PUNCT
ftr-428	954	10	1st	1st	ADJ
ftr-428	954	11	cir	cir	NOUN
ftr-428	954	12	.	.	PUNCT
ftr-428	954	13	1964	1964	NUM
ftr-428	954	14	)	)	PUNCT
ftr-428	954	15	.	.	PUNCT
ftr-428	955	1	certain	certain	ADJ
ftr-428	955	2	transfers	transfer	NOUN
ftr-428	955	3	wherein	wherein	ADJ
ftr-428	955	4	,	,	PUNCT
ftr-428	955	5	during	during	ADP
ftr-428	955	6	a	a	DET
ftr-428	955	7	continuous	continuous	ADJ
ftr-428	955	8	period	period	NOUN
ftr-428	955	9	beginning	begin	VERB
ftr-428	955	10	on	on	ADP
ftr-428	955	11	or	or	CCONJ
ftr-428	955	12	before	before	ADP
ftr-428	955	13	september	september	PROPN
ftr-428	955	14	30	30	NUM
ftr-428	955	15	,	,	PUNCT
ftr-428	955	16	1947	1947	NUM
ftr-428	955	17	,	,	PUNCT
ftr-428	955	18	through	through	ADP
ftr-428	955	19	august	august	PROPN
ftr-428	955	20	16	16	NUM
ftr-428	955	21	,	,	PUNCT
ftr-428	955	22	1954	1954	NUM
ftr-428	955	23	,	,	PUNCT
ftr-428	955	24	decedent	decedent	NOUN
ftr-428	955	25	was	be	AUX
ftr-428	955	26	mentally	mentally	ADV
ftr-428	955	27	disabled	disabled	ADJ
ftr-428	955	28	are	be	AUX
ftr-428	955	29	exempt	exempt	ADJ
ftr-428	955	30	from	from	ADP
ftr-428	955	31	§	§	PROPN
ftr-428	955	32	2038	2038	NUM
ftr-428	955	33	.	.	PUNCT
ftr-428	956	1	see	see	VERB
ftr-428	956	2	regs	reg	NOUN
ftr-428	956	3	.	.	PUNCT
ftr-428	957	1	§	§	PROPN
ftr-428	957	2	20.2038	20.2038	NUM
ftr-428	957	3	-	-	SYM
ftr-428	957	4	1(f	1(f	NUM
ftr-428	957	5	)	)	PUNCT
ftr-428	957	6	.	.	PUNCT
ftr-428	958	1	[	[	X
ftr-428	958	2	vol	vol	NOUN
ftr-428	958	3	.	.	PUNCT
ftr-428	958	4	5:2	5:2	NUM
ftr-428	958	5	contingencies	contingency	NOUN
ftr-428	958	6	and	and	CCONJ
ftr-428	958	7	the	the	DET
ftr-428	958	8	estate	estate	NOUN
ftr-428	958	9	tax	tax	NOUN
ftr-428	958	10	even	even	ADV
ftr-428	958	11	though	though	SCONJ
ftr-428	958	12	the	the	DET
ftr-428	958	13	exercise	exercise	NOUN
ftr-428	958	14	of	of	ADP
ftr-428	958	15	the	the	DET
ftr-428	958	16	power	power	NOUN
ftr-428	958	17	is	be	AUX
ftr-428	958	18	subject	subject	ADJ
ftr-428	958	19	to	to	ADP
ftr-428	958	20	a	a	DET
ftr-428	958	21	precedent	precedent	NOUN
ftr-428	958	22	giving	giving	NOUN
ftr-428	958	23	of	of	ADP
ftr-428	958	24	notice	notice	NOUN
ftr-428	958	25	or	or	CCONJ
ftr-428	958	26	even	even	ADV
ftr-428	958	27	though	though	SCONJ
ftr-428	958	28	the	the	DET
ftr-428	958	29	alteration	alteration	NOUN
ftr-428	958	30	,	,	PUNCT
ftr-428	958	31	amendment	amendment	NOUN
ftr-428	958	32	,	,	PUNCT
ftr-428	958	33	revocation	revocation	NOUN
ftr-428	958	34	,	,	PUNCT
ftr-428	958	35	or	or	CCONJ
ftr-428	958	36	termination	termination	NOUN
ftr-428	958	37	takes	take	VERB
ftr-428	958	38	effect	effect	NOUN
ftr-428	958	39	only	only	ADV
ftr-428	958	40	on	on	ADP
ftr-428	958	41	the	the	DET
ftr-428	958	42	expiration	expiration	NOUN
ftr-428	958	43	of	of	ADP
ftr-428	958	44	a	a	DET
ftr-428	958	45	stated	state	VERB
ftr-428	958	46	period	period	NOUN
ftr-428	958	47	after	after	ADP
ftr-428	958	48	the	the	DET
ftr-428	958	49	exercise	exercise	NOUN
ftr-428	958	50	of	of	ADP
ftr-428	958	51	the	the	DET
ftr-428	958	52	power	power	NOUN
ftr-428	958	53	,	,	PUNCT
ftr-428	958	54	whether	whether	SCONJ
ftr-428	958	55	or	or	CCONJ
ftr-428	958	56	not	not	PART
ftr-428	958	57	on	on	ADV
ftr-428	958	58	or	or	CCONJ
ftr-428	958	59	before	before	ADP
ftr-428	958	60	the	the	DET
ftr-428	958	61	date	date	NOUN
ftr-428	958	62	of	of	ADP
ftr-428	958	63	the	the	DET
ftr-428	958	64	decedent	decedent	NOUN
ftr-428	958	65	's	's	PART
ftr-428	958	66	death	death	NOUN
ftr-428	958	67	notice	notice	NOUN
ftr-428	958	68	has	have	AUX
ftr-428	958	69	been	be	AUX
ftr-428	958	70	given	give	VERB
ftr-428	958	71	or	or	CCONJ
ftr-428	958	72	the	the	DET
ftr-428	958	73	power	power	NOUN
ftr-428	958	74	has	have	AUX
ftr-428	958	75	been	be	AUX
ftr-428	958	76	exercised	exercise	VERB
ftr-428	958	77	.	.	PUNCT
ftr-428	959	1	72	72	NUM
ftr-428	959	2	congress	congress	PROPN
ftr-428	959	3	engrafted	engraft	VERB
ftr-428	959	4	this	this	DET
ftr-428	959	5	exception	exception	NOUN
ftr-428	959	6	,	,	PUNCT
ftr-428	959	7	or	or	CCONJ
ftr-428	959	8	clarification	clarification	NOUN
ftr-428	959	9	,	,	PUNCT
ftr-428	959	10	because	because	SCONJ
ftr-428	959	11	it	it	PRON
ftr-428	959	12	considered	consider	VERB
ftr-428	959	13	decedent	decedent	ADJ
ftr-428	959	14	to	to	PART
ftr-428	959	15	have	have	VERB
ftr-428	959	16	"	"	PUNCT
ftr-428	959	17	to	to	ADP
ftr-428	959	18	all	all	DET
ftr-428	959	19	intents	intent	NOUN
ftr-428	959	20	and	and	CCONJ
ftr-428	959	21	purposes	purpose	NOUN
ftr-428	959	22	practical	practical	ADJ
ftr-428	959	23	,	,	PUNCT
ftr-428	959	24	if	if	SCONJ
ftr-428	959	25	not	not	PART
ftr-428	959	26	technical	technical	ADJ
ftr-428	959	27	,	,	PUNCT
ftr-428	959	28	ownership	ownership	NOUN
ftr-428	959	29	...	...	PUNCT
ftr-428	959	30	although	although	SCONJ
ftr-428	959	31	notice	notice	NOUN
ftr-428	959	32	may	may	AUX
ftr-428	959	33	be	be	AUX
ftr-428	959	34	required	require	VERB
ftr-428	959	35	as	as	ADP
ftr-428	959	36	a	a	DET
ftr-428	959	37	condition	condition	NOUN
ftr-428	959	38	precedent	precedent	NOUN
ftr-428	959	39	...	...	PUNCT
ftr-428	959	40	.	.	PUNCT
ftr-428	960	1	"	"	PUNCT
ftr-428	960	2	"	"	PUNCT
ftr-428	960	3	perhaps	perhaps	ADV
ftr-428	960	4	,	,	PUNCT
ftr-428	960	5	however	however	ADV
ftr-428	960	6	,	,	PUNCT
ftr-428	960	7	this	this	DET
ftr-428	960	8	addition	addition	NOUN
ftr-428	960	9	was	be	AUX
ftr-428	960	10	unnecessary	unnecessary	ADJ
ftr-428	960	11	.	.	PUNCT
ftr-428	961	1	that	that	PRON
ftr-428	961	2	is	is	ADV
ftr-428	961	3	,	,	PUNCT
ftr-428	961	4	the	the	DET
ftr-428	961	5	contingency	contingency	NOUN
ftr-428	961	6	of	of	ADP
ftr-428	961	7	notice	notice	NOUN
ftr-428	961	8	-	-	PUNCT
ftr-428	961	9	giving	giving	NOUN
ftr-428	961	10	is	be	AUX
ftr-428	961	11	an	an	DET
ftr-428	961	12	act	act	NOUN
ftr-428	961	13	within	within	ADP
ftr-428	961	14	the	the	DET
ftr-428	961	15	decedent	decedent	NOUN
ftr-428	961	16	's	's	PART
ftr-428	961	17	control	control	NOUN
ftr-428	961	18	.	.	PUNCT
ftr-428	962	1	moreover	moreover	ADV
ftr-428	962	2	,	,	PUNCT
ftr-428	962	3	the	the	DET
ftr-428	962	4	effective	effective	ADJ
ftr-428	962	5	date	date	NOUN
ftr-428	962	6	after	after	SCONJ
ftr-428	962	7	the	the	DET
ftr-428	962	8	exercise	exercise	NOUN
ftr-428	962	9	is	be	AUX
ftr-428	962	10	not	not	PART
ftr-428	962	11	really	really	ADV
ftr-428	962	12	a	a	DET
ftr-428	962	13	pre	pre	NOUN
ftr-428	962	14	-	-	NOUN
ftr-428	962	15	condition	condition	NOUN
ftr-428	962	16	to	to	ADP
ftr-428	962	17	decedent	decedent	PROPN
ftr-428	962	18	's	's	PART
ftr-428	962	19	possessing	possess	VERB
ftr-428	962	20	a	a	DET
ftr-428	962	21	power	power	NOUN
ftr-428	962	22	at	at	ADP
ftr-428	962	23	his	his	PRON
ftr-428	962	24	death	death	NOUN
ftr-428	962	25	unless	unless	SCONJ
ftr-428	962	26	the	the	DET
ftr-428	962	27	statute	statute	NOUN
ftr-428	962	28	is	be	AUX
ftr-428	962	29	interpreted	interpret	VERB
ftr-428	962	30	as	as	ADP
ftr-428	962	31	requiring	require	VERB
ftr-428	962	32	decedent	decedent	NOUN
ftr-428	962	33	to	to	PART
ftr-428	962	34	have	have	VERB
ftr-428	962	35	a	a	DET
ftr-428	962	36	presently	presently	ADV
ftr-428	962	37	effective	effective	ADJ
ftr-428	962	38	as	as	ADV
ftr-428	962	39	well	well	ADV
ftr-428	962	40	as	as	ADP
ftr-428	962	41	presently	presently	ADV
ftr-428	962	42	exercisable	exercisable	ADJ
ftr-428	962	43	power	power	NOUN
ftr-428	962	44	at	at	ADP
ftr-428	962	45	his	his	PRON
ftr-428	962	46	death	death	NOUN
ftr-428	962	47	.	.	PUNCT
ftr-428	963	1	aveto	aveto	PROPN
ftr-428	963	2	power	power	NOUN
ftr-428	963	3	,	,	PUNCT
ftr-428	963	4	if	if	SCONJ
ftr-428	963	5	contingent	contingent	ADJ
ftr-428	963	6	,	,	PUNCT
ftr-428	963	7	"	"	PUNCT
ftr-428	963	8	will	will	AUX
ftr-428	963	9	avoid	avoid	VERB
ftr-428	963	10	inclusion	inclusion	NOUN
ftr-428	963	11	under	under	ADP
ftr-428	963	12	section	section	NOUN
ftr-428	963	13	2038	2038	NUM
ftr-428	963	14	,	,	PUNCT
ftr-428	963	15	but	but	CCONJ
ftr-428	963	16	courts	court	NOUN
ftr-428	963	17	have	have	AUX
ftr-428	963	18	interpreted	interpret	VERB
ftr-428	963	19	a	a	DET
ftr-428	963	20	non	non	ADJ
ftr-428	963	21	-	-	ADJ
ftr-428	963	22	contingent	contingent	ADJ
ftr-428	963	23	veto	veto	NOUN
ftr-428	963	24	power	power	NOUN
ftr-428	963	25	as	as	ADP
ftr-428	963	26	another	another	DET
ftr-428	963	27	articulation	articulation	NOUN
ftr-428	963	28	of	of	ADP
ftr-428	963	29	ajoint	ajoint	NOUN
ftr-428	963	30	power	power	NOUN
ftr-428	963	31	175	175	NUM
ftr-428	963	32	so	so	ADV
ftr-428	963	33	as	as	SCONJ
ftr-428	963	34	to	to	PART
ftr-428	963	35	cause	cause	VERB
ftr-428	963	36	inclusion	inclusion	NOUN
ftr-428	963	37	of	of	ADP
ftr-428	963	38	the	the	DET
ftr-428	963	39	property	property	NOUN
ftr-428	963	40	subject	subject	NOUN
ftr-428	963	41	to	to	ADP
ftr-428	963	42	decedent	decedent	PROPN
ftr-428	963	43	's	's	PART
ftr-428	963	44	veto	veto	NOUN
ftr-428	963	45	power	power	NOUN
ftr-428	963	46	in	in	ADP
ftr-428	963	47	his	his	PRON
ftr-428	963	48	estate	estate	NOUN
ftr-428	963	49	.	.	PUNCT
ftr-428	964	1	in	in	ADP
ftr-428	964	2	this	this	DET
ftr-428	964	3	regard	regard	NOUN
ftr-428	964	4	,	,	PUNCT
ftr-428	964	5	"	"	PUNCT
ftr-428	964	6	...	...	PUNCT
ftr-428	964	7	it	it	PRON
ftr-428	964	8	is	be	AUX
ftr-428	964	9	irrelevant	irrelevant	ADJ
ftr-428	964	10	whether	whether	SCONJ
ftr-428	964	11	the	the	DET
ftr-428	964	12	decedent	decedent	NOUN
ftr-428	964	13	's	's	PART
ftr-428	964	14	participation	participation	NOUN
ftr-428	964	15	initiates	initiate	VERB
ftr-428	964	16	the	the	DET
ftr-428	964	17	termination	termination	NOUN
ftr-428	964	18	,	,	PUNCT
ftr-428	964	19	or	or	CCONJ
ftr-428	964	20	,	,	PUNCT
ftr-428	964	21	as	as	ADP
ftr-428	964	22	here	here	ADV
ftr-428	964	23	,	,	PUNCT
ftr-428	964	24	is	be	AUX
ftr-428	964	25	inthe	inthe	DET
ftr-428	964	26	nature	nature	NOUN
ftr-428	964	27	of	of	ADP
ftr-428	964	28	a	a	DET
ftr-428	964	29	consent	consent	NOUN
ftr-428	964	30	after	after	SCONJ
ftr-428	964	31	others	other	NOUN
ftr-428	964	32	have	have	AUX
ftr-428	964	33	set	set	VERB
ftr-428	964	34	the	the	DET
ftr-428	964	35	machinery	machinery	NOUN
ftr-428	964	36	in	in	ADP
ftr-428	964	37	motion	motion	NOUN
ftr-428	964	38	,	,	PUNCT
ftr-428	964	39	it	it	PRON
ftr-428	964	40	being	be	AUX
ftr-428	964	41	sufficient	sufficient	ADJ
ftr-428	964	42	under	under	ADP
ftr-428	964	43	the	the	DET
ftr-428	964	44	statute	statute	NOUN
ftr-428	964	45	merely	merely	ADV
ftr-428	964	46	that	that	SCONJ
ftr-428	964	47	she	she	PRON
ftr-428	964	48	act	act	VERB
ftr-428	964	49	'	'	PUNCT
ftr-428	964	50	in	in	ADP
ftr-428	964	51	conjunction	conjunction	NOUN
ftr-428	964	52	with	with	ADP
ftr-428	964	53	'	'	PUNCT
ftr-428	964	54	the	the	DET
ftr-428	964	55	others	other	NOUN
ftr-428	964	56	.	.	PUNCT
ftr-428	965	1	"'76	"'76	NOUN
ftr-428	965	2	thus	thus	ADV
ftr-428	965	3	,	,	PUNCT
ftr-428	965	4	to	to	PART
ftr-428	965	5	distinguish	distinguish	VERB
ftr-428	965	6	a	a	DET
ftr-428	965	7	veto	veto	NOUN
ftr-428	965	8	power	power	NOUN
ftr-428	965	9	as	as	ADP
ftr-428	965	10	a	a	DET
ftr-428	965	11	power	power	NOUN
ftr-428	965	12	that	that	PRON
ftr-428	965	13	is	be	AUX
ftr-428	965	14	formally	formally	ADV
ftr-428	965	15	effective	effective	ADJ
ftr-428	965	16	after	after	ADP
ftr-428	965	17	a	a	DET
ftr-428	965	18	precondition	precondition	NOUN
ftr-428	965	19	(	(	PUNCT
ftr-428	965	20	i.e.	i.e.	X
ftr-428	965	21	the	the	DET
ftr-428	965	22	agreement	agreement	NOUN
ftr-428	965	23	of	of	ADP
ftr-428	965	24	the	the	DET
ftr-428	965	25	other	other	ADJ
ftr-428	965	26	trustees	trustee	NOUN
ftr-428	965	27	to	to	PART
ftr-428	965	28	exercise	exercise	VERB
ftr-428	965	29	the	the	DET
ftr-428	965	30	power	power	NOUN
ftr-428	965	31	)	)	PUNCT
ftr-428	965	32	from	from	ADP
ftr-428	965	33	anyjoint	anyjoint	ADJ
ftr-428	965	34	decision	decision	NOUN
ftr-428	965	35	in	in	ADP
ftr-428	965	36	which	which	PRON
ftr-428	965	37	the	the	DET
ftr-428	965	38	order	order	NOUN
ftr-428	965	39	of	of	ADP
ftr-428	965	40	concurrence	concurrence	NOUN
ftr-428	965	41	is	be	AUX
ftr-428	965	42	unknown	unknown	ADJ
ftr-428	965	43	and	and	CCONJ
ftr-428	965	44	irrelevant	irrelevant	ADJ
ftr-428	965	45	,	,	PUNCT
ftr-428	965	46	is	be	AUX
ftr-428	965	47	either	either	PRON
ftr-428	965	48	to	to	PART
ftr-428	965	49	say	say	VERB
ftr-428	965	50	that	that	SCONJ
ftr-428	965	51	congress	congress	PROPN
ftr-428	965	52	intended	intend	VERB
ftr-428	965	53	this	this	DET
ftr-428	965	54	particular	particular	ADJ
ftr-428	965	55	type	type	NOUN
ftr-428	965	56	of	of	ADP
ftr-428	965	57	contingency	contingency	NOUN
ftr-428	965	58	to	to	PART
ftr-428	965	59	be	be	AUX
ftr-428	965	60	within	within	ADP
ftr-428	965	61	a	a	DET
ftr-428	965	62	natural	natural	ADJ
ftr-428	965	63	reading	reading	NOUN
ftr-428	965	64	of	of	ADP
ftr-428	965	65	the	the	DET
ftr-428	965	66	statutory	statutory	ADJ
ftr-428	965	67	language	language	NOUN
ftr-428	965	68	"	"	PUNCT
ftr-428	965	69	by	by	ADP
ftr-428	965	70	the	the	DET
ftr-428	965	71	decedent	decedent	NOUN
ftr-428	965	72	in	in	ADP
ftr-428	965	73	conjunction	conjunction	NOUN
ftr-428	965	74	with	with	ADP
ftr-428	965	75	any	any	DET
ftr-428	965	76	other	other	ADJ
ftr-428	965	77	person	person	NOUN
ftr-428	965	78	"	"	PUNCT
ftr-428	965	79	or	or	CCONJ
ftr-428	965	80	to	to	PART
ftr-428	965	81	allow	allow	VERB
ftr-428	965	82	an	an	DET
ftr-428	965	83	exception	exception	NOUN
ftr-428	965	84	for	for	ADP
ftr-428	965	85	a	a	DET
ftr-428	965	86	contingent	contingent	ADJ
ftr-428	965	87	power	power	NOUN
ftr-428	965	88	that	that	PRON
ftr-428	965	89	is	be	AUX
ftr-428	965	90	analogous	analogous	ADJ
ftr-428	965	91	to	to	ADP
ftr-428	965	92	the	the	DET
ftr-428	965	93	exemption	exemption	NOUN
ftr-428	965	94	of	of	ADP
ftr-428	965	95	powers	power	NOUN
ftr-428	965	96	with	with	ADP
ftr-428	965	97	delayed	delay	VERB
ftr-428	965	98	effective	effective	ADJ
ftr-428	965	99	dates	date	NOUN
ftr-428	965	100	found	find	VERB
ftr-428	965	101	in	in	ADP
ftr-428	965	102	section	section	NOUN
ftr-428	965	103	2038(b	2038(b	NUM
ftr-428	965	104	)	)	PUNCT
ftr-428	965	105	.	.	PUNCT
ftr-428	966	1	any	any	DET
ftr-428	966	2	such	such	ADJ
ftr-428	966	3	contingency	contingency	NOUN
ftr-428	966	4	,	,	PUNCT
ftr-428	966	5	however	however	ADV
ftr-428	966	6	,	,	PUNCT
ftr-428	966	7	must	must	AUX
ftr-428	966	8	be	be	AUX
ftr-428	966	9	distinguished	distinguish	VERB
ftr-428	966	10	from	from	ADP
ftr-428	966	11	a	a	DET
ftr-428	966	12	truly	truly	ADV
ftr-428	966	13	contingent	contingent	ADJ
ftr-428	966	14	veto	veto	NOUN
ftr-428	966	15	power	power	NOUN
ftr-428	966	16	,	,	PUNCT
ftr-428	966	17	such	such	ADJ
ftr-428	966	18	as	as	ADP
ftr-428	966	19	the	the	DET
ftr-428	966	20	one	one	NOUN
ftr-428	966	21	found	find	VERB
ftr-428	966	22	in	in	ADP
ftr-428	966	23	172	172	NUM
ftr-428	966	24	.	.	PUNCT
ftr-428	967	1	irc	irc	PROPN
ftr-428	967	2	§	§	PROPN
ftr-428	967	3	2038(b	2038(b	PROPN
ftr-428	967	4	)	)	PUNCT
ftr-428	967	5	.	.	PUNCT
ftr-428	968	1	the	the	DET
ftr-428	968	2	value	value	NOUN
ftr-428	968	3	of	of	ADP
ftr-428	968	4	decedent	decedent	NOUN
ftr-428	968	5	's	's	PART
ftr-428	968	6	interest	interest	NOUN
ftr-428	968	7	,	,	PUNCT
ftr-428	968	8	however	however	ADV
ftr-428	968	9	,	,	PUNCT
ftr-428	968	10	is	be	AUX
ftr-428	968	11	discounted	discount	VERB
ftr-428	968	12	to	to	PART
ftr-428	968	13	reflect	reflect	VERB
ftr-428	968	14	this	this	DET
ftr-428	968	15	delayed	delay	VERB
ftr-428	968	16	effective	effective	ADJ
ftr-428	968	17	date	date	NOUN
ftr-428	968	18	.	.	PUNCT
ftr-428	969	1	see	see	VERB
ftr-428	969	2	regs	reg	NOUN
ftr-428	969	3	.	.	PUNCT
ftr-428	970	1	§	§	PROPN
ftr-428	970	2	20.2038	20.2038	NUM
ftr-428	970	3	-	-	SYM
ftr-428	970	4	1(b	1(b	NUM
ftr-428	970	5	)	)	PUNCT
ftr-428	970	6	.	.	PUNCT
ftr-428	971	1	173	173	NUM
ftr-428	971	2	.	.	PUNCT
ftr-428	972	1	h.	h.	PROPN
ftr-428	972	2	rep	rep	PROPN
ftr-428	972	3	.	.	PROPN
ftr-428	973	1	no	no	INTJ
ftr-428	973	2	.	.	NOUN
ftr-428	973	3	704	704	NUM
ftr-428	973	4	,	,	PUNCT
ftr-428	973	5	73d	73d	NOUN
ftr-428	973	6	cong	cong	VERB
ftr-428	973	7	.	.	PROPN
ftr-428	973	8	,	,	PUNCT
ftr-428	973	9	2d	2d	NUM
ftr-428	973	10	sess	sess	NOUN
ftr-428	973	11	.	.	PUNCT
ftr-428	974	1	(	(	PUNCT
ftr-428	974	2	1934	1934	NUM
ftr-428	974	3	)	)	PUNCT
ftr-428	974	4	,	,	PUNCT
ftr-428	974	5	reprinted	reprint	VERB
ftr-428	974	6	in	in	ADP
ftr-428	974	7	1939	1939	NUM
ftr-428	974	8	-	-	SYM
ftr-428	974	9	1	1	NUM
ftr-428	974	10	c.b	c.b	PROPN
ftr-428	974	11	.	.	PUNCT
ftr-428	975	1	(	(	PUNCT
ftr-428	975	2	part	part	NOUN
ftr-428	975	3	2	2	NUM
ftr-428	975	4	)	)	PUNCT
ftr-428	975	5	,	,	PUNCT
ftr-428	975	6	at	at	ADP
ftr-428	975	7	581	581	NUM
ftr-428	975	8	.	.	NOUN
ftr-428	975	9	174	174	NUM
ftr-428	975	10	.	.	PUNCT
ftr-428	976	1	see	see	VERB
ftr-428	976	2	,	,	PUNCT
ftr-428	976	3	e.g.	e.g.	ADV
ftr-428	976	4	,	,	PUNCT
ftr-428	976	5	estate	estate	NOUN
ftr-428	976	6	ofkaschv	ofkaschv	NOUN
ftr-428	976	7	.	.	PUNCT
ftr-428	977	1	commissioner	commissioner	NOUN
ftr-428	977	2	,	,	PUNCT
ftr-428	977	3	30	30	NUM
ftr-428	977	4	t.c	t.c	PROPN
ftr-428	977	5	.	.	PROPN
ftr-428	977	6	102	102	NUM
ftr-428	977	7	(	(	PUNCT
ftr-428	977	8	1958	1958	NUM
ftr-428	977	9	)	)	PUNCT
ftr-428	977	10	,	,	PUNCT
ftr-428	977	11	acq	acq	PROPN
ftr-428	977	12	.	.	PROPN
ftr-428	977	13	,	,	PUNCT
ftr-428	977	14	1958	1958	NUM
ftr-428	977	15	-	-	SYM
ftr-428	977	16	2	2	NUM
ftr-428	977	17	c.b	c.b	PROPN
ftr-428	977	18	.	.	PROPN
ftr-428	977	19	6	6	NUM
ftr-428	977	20	.	.	NUM
ftr-428	977	21	175	175	NUM
ftr-428	977	22	.	.	PUNCT
ftr-428	978	1	see	see	VERB
ftr-428	978	2	,	,	PUNCT
ftr-428	978	3	e.g.	e.g.	ADV
ftr-428	978	4	,	,	PUNCT
ftr-428	978	5	estate	estate	NOUN
ftr-428	978	6	ofgrossman	ofgrossman	NOUN
ftr-428	978	7	v.	v.	PRON
ftr-428	978	8	commissioner	commissioner	NOUN
ftr-428	978	9	,	,	PUNCT
ftr-428	978	10	27	27	NUM
ftr-428	978	11	t.c	t.c	NOUN
ftr-428	978	12	.	.	PROPN
ftr-428	978	13	707	707	NUM
ftr-428	978	14	(	(	PUNCT
ftr-428	978	15	1957	1957	NUM
ftr-428	978	16	)	)	PUNCT
ftr-428	978	17	.	.	PUNCT
ftr-428	979	1	for	for	ADP
ftr-428	979	2	transfers	transfer	NOUN
ftr-428	979	3	after	after	ADP
ftr-428	979	4	the	the	DET
ftr-428	979	5	revenue	revenue	NOUN
ftr-428	979	6	act	act	NOUN
ftr-428	979	7	of	of	ADP
ftr-428	979	8	1924	1924	NUM
ftr-428	979	9	(	(	PUNCT
ftr-428	979	10	june	june	PROPN
ftr-428	979	11	2	2	NUM
ftr-428	979	12	,	,	PUNCT
ftr-428	979	13	1924	1924	NUM
ftr-428	979	14	,	,	PUNCT
ftr-428	979	15	4	4	NUM
ftr-428	979	16	:	:	PUNCT
ftr-428	979	17	olp.m	olp.m	PROPN
ftr-428	979	18	est	est	X
ftr-428	979	19	)	)	PUNCT
ftr-428	979	20	,	,	PUNCT
ftr-428	979	21	joint	joint	ADJ
ftr-428	979	22	powers	power	NOUN
ftr-428	979	23	fall	fall	VERB
ftr-428	979	24	within	within	ADP
ftr-428	979	25	§	§	PROPN
ftr-428	979	26	2038	2038	NUM
ftr-428	979	27	;	;	PUNCT
ftr-428	979	28	for	for	ADP
ftr-428	979	29	transfers	transfer	NOUN
ftr-428	979	30	before	before	ADP
ftr-428	979	31	that	that	DET
ftr-428	979	32	time	time	NOUN
ftr-428	979	33	,	,	PUNCT
ftr-428	979	34	a	a	DET
ftr-428	979	35	decedent	decedent	NOUN
ftr-428	979	36	's	's	PART
ftr-428	979	37	joint	joint	ADJ
ftr-428	979	38	power	power	NOUN
ftr-428	979	39	held	hold	VERB
ftr-428	979	40	in	in	ADP
ftr-428	979	41	conjunction	conjunction	NOUN
ftr-428	979	42	with	with	ADP
ftr-428	979	43	someone	someone	PRON
ftr-428	979	44	with	with	ADP
ftr-428	979	45	an	an	DET
ftr-428	979	46	adverse	adverse	ADJ
ftr-428	979	47	interest	interest	NOUN
ftr-428	979	48	to	to	ADP
ftr-428	979	49	its	its	PRON
ftr-428	979	50	exercise	exercise	NOUN
ftr-428	979	51	would	would	AUX
ftr-428	979	52	not	not	PART
ftr-428	979	53	fall	fall	VERB
ftr-428	979	54	under	under	ADP
ftr-428	979	55	the	the	DET
ftr-428	979	56	predecessor	predecessor	NOUN
ftr-428	979	57	to	to	ADP
ftr-428	979	58	§	§	PROPN
ftr-428	979	59	2038	2038	NUM
ftr-428	979	60	.	.	PUNCT
ftr-428	980	1	see	see	VERB
ftr-428	980	2	§	§	PROPN
ftr-428	980	3	§	§	PROPN
ftr-428	980	4	20.20381	20.20381	NUM
ftr-428	980	5	(	(	PUNCT
ftr-428	980	6	a	a	NOUN
ftr-428	980	7	)	)	PUNCT
ftr-428	980	8	&	&	CCONJ
ftr-428	980	9	(	(	PUNCT
ftr-428	980	10	d	d	NOUN
ftr-428	980	11	)	)	PUNCT
ftr-428	980	12	.	.	PUNCT
ftr-428	981	1	section	section	NOUN
ftr-428	981	2	2038	2038	NUM
ftr-428	981	3	does	do	AUX
ftr-428	981	4	not	not	PART
ftr-428	981	5	,	,	PUNCT
ftr-428	981	6	however	however	ADV
ftr-428	981	7	,	,	PUNCT
ftr-428	981	8	applywhere	applywhere	ADV
ftr-428	981	9	his	his	PRON
ftr-428	981	10	power	power	NOUN
ftr-428	981	11	requires	require	VERB
ftr-428	981	12	the	the	DET
ftr-428	981	13	consent	consent	NOUN
ftr-428	981	14	ofall	ofall	ADV
ftr-428	981	15	the	the	DET
ftr-428	981	16	beneficiaries	beneficiary	NOUN
ftr-428	981	17	if	if	SCONJ
ftr-428	981	18	his	his	PRON
ftr-428	981	19	power	power	NOUN
ftr-428	981	20	does	do	AUX
ftr-428	981	21	n't	not	PART
ftr-428	981	22	increase	increase	VERB
ftr-428	981	23	their	their	PRON
ftr-428	981	24	rights	right	NOUN
ftr-428	981	25	under	under	ADP
ftr-428	981	26	local	local	ADJ
ftr-428	981	27	law	law	NOUN
ftr-428	981	28	.	.	PUNCT
ftr-428	982	1	see	see	VERB
ftr-428	982	2	regs	reg	NOUN
ftr-428	982	3	.	.	PUNCT
ftr-428	983	1	§	§	PROPN
ftr-428	983	2	20.20381(a)(2	20.20381(a)(2	NUM
ftr-428	983	3	)	)	PUNCT
ftr-428	983	4	.	.	PUNCT
ftr-428	984	1	176	176	NUM
ftr-428	984	2	.	.	PUNCT
ftr-428	985	1	grossman	grossman	PROPN
ftr-428	985	2	v.	v.	PROPN
ftr-428	985	3	commissioner	commissioner	PROPN
ftr-428	985	4	,	,	PUNCT
ftr-428	985	5	27	27	NUM
ftr-428	985	6	t.c	t.c	NOUN
ftr-428	985	7	.	.	PUNCT
ftr-428	986	1	at	at	ADP
ftr-428	986	2	709	709	NUM
ftr-428	986	3	.	.	PUNCT
ftr-428	986	4	2001	2001	NUM
ftr-428	986	5	]	]	PUNCT
ftr-428	986	6	florida	florida	PROPN
ftr-428	986	7	tax	tax	PROPN
ftr-428	986	8	review	review	NOUN
ftr-428	986	9	estate	estate	NOUN
ftr-428	986	10	of	of	ADP
ftr-428	986	11	kasch	kasch	PROPN
ftr-428	986	12	,	,	PUNCT
ftr-428	986	13	wherein	wherein	SCONJ
ftr-428	986	14	the	the	DET
ftr-428	986	15	court	court	NOUN
ftr-428	986	16	rejected	reject	VERB
ftr-428	986	17	the	the	DET
ftr-428	986	18	government	government	NOUN
ftr-428	986	19	's	's	PART
ftr-428	986	20	emphasis	emphasis	NOUN
ftr-428	986	21	on	on	ADP
ftr-428	986	22	the	the	DET
ftr-428	986	23	form	form	NOUN
ftr-428	986	24	of	of	ADP
ftr-428	986	25	the	the	DET
ftr-428	986	26	decedent	decedent	NOUN
ftr-428	986	27	's	's	PART
ftr-428	986	28	retained	retain	VERB
ftr-428	986	29	power	power	NOUN
ftr-428	986	30	and	and	CCONJ
ftr-428	986	31	stated	state	VERB
ftr-428	986	32	that	that	SCONJ
ftr-428	986	33	"	"	PUNCT
ftr-428	986	34	[	[	X
ftr-428	986	35	h]is	h]is	ADJ
ftr-428	986	36	only	only	ADJ
ftr-428	986	37	power	power	NOUN
ftr-428	986	38	was	be	AUX
ftr-428	986	39	a	a	DET
ftr-428	986	40	contingent	contingent	ADJ
ftr-428	986	41	one	one	NOUN
ftr-428	986	42	to	to	PART
ftr-428	986	43	give	give	VERB
ftr-428	986	44	his	his	PRON
ftr-428	986	45	written	write	VERB
ftr-428	986	46	consent	consent	NOUN
ftr-428	986	47	to	to	ADP
ftr-428	986	48	an	an	DET
ftr-428	986	49	invasion	invasion	NOUN
ftr-428	986	50	of	of	ADP
ftr-428	986	51	the	the	DET
ftr-428	986	52	corpus	corpus	NOUN
ftr-428	986	53	in	in	ADP
ftr-428	986	54	case	case	NOUN
ftr-428	986	55	his	his	PRON
ftr-428	986	56	wife	wife	NOUN
ftr-428	986	57	or	or	CCONJ
ftr-428	986	58	any	any	DET
ftr-428	986	59	child	child	NOUN
ftr-428	986	60	or	or	CCONJ
ftr-428	986	61	grandchild	grandchild	NOUN
ftr-428	986	62	suffered	suffer	VERB
ftr-428	986	63	a	a	DET
ftr-428	986	64	period	period	NOUN
ftr-428	986	65	of	of	ADP
ftr-428	986	66	illness	illness	NOUN
ftr-428	986	67	or	or	CCONJ
ftr-428	986	68	other	other	ADJ
ftr-428	986	69	incapacity	incapacity	NOUN
ftr-428	986	70	for	for	ADP
ftr-428	986	71	which	which	PRON
ftr-428	986	72	other	other	ADJ
ftr-428	986	73	funds	fund	NOUN
ftr-428	986	74	were	be	AUX
ftr-428	986	75	insufficient	insufficient	ADJ
ftr-428	986	76	.	.	PUNCT
ftr-428	987	1	"'77	"'77	NOUN
ftr-428	987	2	in	in	ADP
ftr-428	987	3	that	that	DET
ftr-428	987	4	case	case	NOUN
ftr-428	987	5	,	,	PUNCT
ftr-428	987	6	decedent	decedent	NOUN
ftr-428	987	7	's	's	PART
ftr-428	987	8	joint	joint	ADJ
ftr-428	987	9	power	power	NOUN
ftr-428	987	10	was	be	AUX
ftr-428	987	11	itself	itself	PRON
ftr-428	987	12	subject	subject	ADJ
ftr-428	987	13	to	to	ADP
ftr-428	987	14	a	a	DET
ftr-428	987	15	contingency	contingency	NOUN
ftr-428	987	16	beyond	beyond	ADP
ftr-428	987	17	his	his	PRON
ftr-428	987	18	control	control	NOUN
ftr-428	987	19	and	and	CCONJ
ftr-428	987	20	thus	thus	ADV
ftr-428	987	21	the	the	DET
ftr-428	987	22	property	property	NOUN
ftr-428	987	23	was	be	AUX
ftr-428	987	24	not	not	PART
ftr-428	987	25	includable	includable	ADJ
ftr-428	987	26	under	under	ADP
ftr-428	987	27	section	section	NOUN
ftr-428	987	28	2038	2038	NUM
ftr-428	987	29	.	.	PUNCT
ftr-428	988	1	that	that	PRON
ftr-428	988	2	is	be	AUX
ftr-428	988	3	,	,	PUNCT
ftr-428	988	4	if	if	SCONJ
ftr-428	988	5	a	a	DET
ftr-428	988	6	power	power	NOUN
ftr-428	988	7	is	be	AUX
ftr-428	988	8	subject	subject	ADJ
ftr-428	988	9	to	to	ADP
ftr-428	988	10	an	an	DET
ftr-428	988	11	ascertainable	ascertainable	ADJ
ftr-428	988	12	standard	standard	NOUN
ftr-428	988	13	,	,	PUNCT
ftr-428	988	14	there	there	PRON
ftr-428	988	15	is	be	VERB
ftr-428	988	16	insufficient	insufficient	ADJ
ftr-428	988	17	control	control	NOUN
ftr-428	988	18	to	to	PART
ftr-428	988	19	subject	subject	VERB
ftr-428	988	20	the	the	DET
ftr-428	988	21	transfer	transfer	NOUN
ftr-428	988	22	to	to	PART
ftr-428	988	23	estate	estate	VERB
ftr-428	988	24	tax.17	tax.17	NOUN
ftr-428	988	25	8	8	NUM
ftr-428	988	26	moreover	moreover	ADV
ftr-428	988	27	,	,	PUNCT
ftr-428	988	28	where	where	SCONJ
ftr-428	988	29	the	the	DET
ftr-428	988	30	decedent	decedent	NOUN
ftr-428	988	31	has	have	VERB
ftr-428	988	32	a	a	DET
ftr-428	988	33	presently	presently	ADV
ftr-428	988	34	exercisable	exercisable	ADJ
ftr-428	988	35	power	power	NOUN
ftr-428	988	36	to	to	PART
ftr-428	988	37	affect	affect	VERB
ftr-428	988	38	contingent	contingent	ADJ
ftr-428	988	39	interests	interest	NOUN
ftr-428	988	40	of	of	ADP
ftr-428	988	41	the	the	DET
ftr-428	988	42	beneficiaries	beneficiary	NOUN
ftr-428	988	43	,	,	PUNCT
ftr-428	988	44	the	the	DET
ftr-428	988	45	courts	court	NOUN
ftr-428	988	46	have	have	AUX
ftr-428	988	47	distinguished	distinguish	VERB
ftr-428	988	48	between	between	ADP
ftr-428	988	49	a	a	DET
ftr-428	988	50	contingent	contingent	ADJ
ftr-428	988	51	power	power	NOUN
ftr-428	988	52	and	and	CCONJ
ftr-428	988	53	a	a	DET
ftr-428	988	54	power	power	NOUN
ftr-428	988	55	over	over	ADP
ftr-428	988	56	a	a	DET
ftr-428	988	57	contingent	contingent	ADJ
ftr-428	988	58	interest	interest	NOUN
ftr-428	988	59	,	,	PUNCT
ftr-428	988	60	resulting	result	VERB
ftr-428	988	61	in	in	ADP
ftr-428	988	62	the	the	DET
ftr-428	988	63	value	value	NOUN
ftr-428	988	64	of	of	ADP
ftr-428	988	65	the	the	DET
ftr-428	988	66	contingent	contingent	NOUN
ftr-428	988	67	interest	interest	NOUN
ftr-428	988	68	's	's	AUX
ftr-428	988	69	being	be	AUX
ftr-428	988	70	included	include	VERB
ftr-428	988	71	in	in	ADP
ftr-428	988	72	his	his	PRON
ftr-428	988	73	estate	estate	NOUN
ftr-428	988	74	.	.	PUNCT
ftr-428	989	1	'7	'7	ADJ
ftr-428	989	2	9	9	NUM
ftr-428	989	3	interestingly	interestingly	ADV
ftr-428	989	4	,	,	PUNCT
ftr-428	989	5	the	the	DET
ftr-428	989	6	court	court	NOUN
ftr-428	989	7	in	in	ADP
ftr-428	989	8	estate	estate	NOUN
ftr-428	989	9	of	of	ADP
ftr-428	989	10	want,180	want,180	PROPN
ftr-428	989	11	rejected	reject	VERB
ftr-428	989	12	the	the	DET
ftr-428	989	13	taxpayer	taxpayer	NOUN
ftr-428	989	14	's	's	PART
ftr-428	989	15	argument	argument	NOUN
ftr-428	989	16	that	that	SCONJ
ftr-428	989	17	the	the	DET
ftr-428	989	18	value	value	NOUN
ftr-428	989	19	of	of	ADP
ftr-428	989	20	the	the	DET
ftr-428	989	21	contingent	contingent	NOUN
ftr-428	989	22	remainder	remainder	NOUN
ftr-428	989	23	was	be	AUX
ftr-428	989	24	unascertainable	unascertainable	ADJ
ftr-428	989	25	or	or	CCONJ
ftr-428	989	26	de	de	X
ftr-428	989	27	minimis	minimis	NOUN
ftr-428	989	28	,	,	PUNCT
ftr-428	989	29	so	so	SCONJ
ftr-428	989	30	that	that	SCONJ
ftr-428	989	31	nothing	nothing	PRON
ftr-428	989	32	should	should	AUX
ftr-428	989	33	be	be	AUX
ftr-428	989	34	included	include	VERB
ftr-428	989	35	in	in	ADP
ftr-428	989	36	his	his	PRON
ftr-428	989	37	estate	estate	NOUN
ftr-428	989	38	.	.	PUNCT
ftr-428	989	39	'	'	PUNCT
ftr-428	990	1	8	8	NUM
ftr-428	990	2	'	'	PUNCT
ftr-428	990	3	even	even	ADV
ftr-428	990	4	if	if	SCONJ
ftr-428	990	5	a	a	DET
ftr-428	990	6	power	power	NOUN
ftr-428	990	7	is	be	AUX
ftr-428	990	8	subject	subject	ADJ
ftr-428	990	9	to	to	ADP
ftr-428	990	10	a	a	DET
ftr-428	990	11	contingency	contingency	NOUN
ftr-428	990	12	within	within	ADP
ftr-428	990	13	the	the	DET
ftr-428	990	14	decedent	decedent	NOUN
ftr-428	990	15	's	's	PART
ftr-428	990	16	control	control	NOUN
ftr-428	990	17	,	,	PUNCT
ftr-428	990	18	however	however	ADV
ftr-428	990	19	,	,	PUNCT
ftr-428	990	20	section	section	NOUN
ftr-428	990	21	2038	2038	NUM
ftr-428	990	22	might	might	AUX
ftr-428	990	23	not	not	PART
ftr-428	990	24	apply	apply	VERB
ftr-428	990	25	where	where	SCONJ
ftr-428	990	26	the	the	DET
ftr-428	990	27	pre	pre	NOUN
ftr-428	990	28	-	-	NOUN
ftr-428	990	29	condition	condition	NOUN
ftr-428	990	30	is	be	AUX
ftr-428	990	31	one	one	NUM
ftr-428	990	32	that	that	PRON
ftr-428	990	33	has	have	VERB
ftr-428	990	34	other	other	ADJ
ftr-428	990	35	significant	significant	ADJ
ftr-428	990	36	ramifications	ramification	NOUN
ftr-428	990	37	.	.	PUNCT
ftr-428	991	1	'82	'82	NUM
ftr-428	991	2	for	for	ADP
ftr-428	991	3	example	example	NOUN
ftr-428	991	4	,	,	PUNCT
ftr-428	991	5	where	where	SCONJ
ftr-428	991	6	a	a	DET
ftr-428	991	7	trust	trust	NOUN
ftr-428	991	8	provides	provide	VERB
ftr-428	991	9	177	177	NUM
ftr-428	991	10	.	.	PUNCT
ftr-428	992	1	estate	estate	NOUN
ftr-428	992	2	of	of	ADP
ftr-428	992	3	kasch	kasch	PROPN
ftr-428	992	4	v.	v.	PROPN
ftr-428	992	5	commissioner	commissioner	NOUN
ftr-428	992	6	,	,	PUNCT
ftr-428	992	7	30	30	NUM
ftr-428	992	8	t.c	t.c	PROPN
ftr-428	992	9	.	.	PUNCT
ftr-428	993	1	at	at	ADP
ftr-428	993	2	102	102	NUM
ftr-428	993	3	,	,	PUNCT
ftr-428	993	4	107	107	NUM
ftr-428	993	5	(	(	PUNCT
ftr-428	993	6	1958	1958	NUM
ftr-428	993	7	)	)	PUNCT
ftr-428	993	8	.	.	PUNCT
ftr-428	994	1	178	178	NUM
ftr-428	994	2	.	.	PUNCT
ftr-428	995	1	see	see	VERB
ftr-428	995	2	,	,	PUNCT
ftr-428	995	3	e.g.	e.g.	ADV
ftr-428	995	4	,	,	PUNCT
ftr-428	995	5	united	united	PROPN
ftr-428	995	6	states	states	PROPN
ftr-428	995	7	v.	v.	ADP
ftr-428	995	8	powell	powell	PROPN
ftr-428	995	9	,	,	PUNCT
ftr-428	995	10	307	307	NUM
ftr-428	995	11	f.2d	f.2d	SYM
ftr-428	995	12	21	21	NUM
ftr-428	995	13	(	(	PUNCT
ftr-428	995	14	10th	10th	ADJ
ftr-428	995	15	cir	cir	NOUN
ftr-428	995	16	.	.	PROPN
ftr-428	995	17	1962	1962	NUM
ftr-428	995	18	)	)	PUNCT
ftr-428	995	19	(	(	PUNCT
ftr-428	995	20	wherein	wherein	SCONJ
ftr-428	995	21	a	a	DET
ftr-428	995	22	power	power	NOUN
ftr-428	995	23	to	to	PART
ftr-428	995	24	withdraw	withdraw	VERB
ftr-428	995	25	funds	fund	NOUN
ftr-428	995	26	for	for	ADP
ftr-428	995	27	the	the	DET
ftr-428	995	28	beneficiary	beneficiary	NOUN
ftr-428	995	29	's	's	PART
ftr-428	995	30	"	"	PUNCT
ftr-428	995	31	happiness	happiness	NOUN
ftr-428	995	32	"	"	PUNCT
ftr-428	995	33	was	be	AUX
ftr-428	995	34	construed	construe	VERB
ftr-428	995	35	as	as	ADP
ftr-428	995	36	an	an	DET
ftr-428	995	37	ascertainable	ascertainable	ADJ
ftr-428	995	38	standard	standard	NOUN
ftr-428	995	39	similar	similar	ADJ
ftr-428	995	40	to	to	ADP
ftr-428	995	41	"	"	PUNCT
ftr-428	995	42	welfare	welfare	NOUN
ftr-428	995	43	"	"	PUNCT
ftr-428	995	44	and	and	CCONJ
ftr-428	995	45	"	"	PUNCT
ftr-428	995	46	comfort	comfort	NOUN
ftr-428	995	47	,	,	PUNCT
ftr-428	995	48	"	"	PUNCT
ftr-428	995	49	exempting	exempt	VERB
ftr-428	995	50	it	it	PRON
ftr-428	995	51	from	from	ADP
ftr-428	995	52	decedent	decedent	PROPN
ftr-428	995	53	's	's	PART
ftr-428	995	54	estate	estate	NOUN
ftr-428	995	55	;	;	PUNCT
ftr-428	995	56	the	the	DET
ftr-428	995	57	court	court	NOUN
ftr-428	995	58	distinguished	distinguish	VERB
ftr-428	995	59	merchants	merchant	NOUN
ftr-428	995	60	national	national	PROPN
ftr-428	995	61	bank	bank	PROPN
ftr-428	995	62	of	of	ADP
ftr-428	995	63	boston	boston	PROPN
ftr-428	995	64	v.	v.	PROPN
ftr-428	995	65	commissioner	commissioner	PROPN
ftr-428	995	66	,	,	PUNCT
ftr-428	995	67	320	320	NUM
ftr-428	995	68	u.s	u.s	PROPN
ftr-428	995	69	.	.	PROPN
ftr-428	995	70	256	256	NUM
ftr-428	995	71	(	(	PUNCT
ftr-428	995	72	1943	1943	NUM
ftr-428	995	73	)	)	PUNCT
ftr-428	995	74	,	,	PUNCT
ftr-428	995	75	interpreting	interpret	VERB
ftr-428	995	76	"	"	PUNCT
ftr-428	995	77	happiness	happiness	NOUN
ftr-428	995	78	"	"	PUNCT
ftr-428	995	79	as	as	ADP
ftr-428	995	80	a	a	DET
ftr-428	995	81	broader	broad	ADJ
ftr-428	995	82	term	term	NOUN
ftr-428	995	83	than	than	ADP
ftr-428	995	84	these	these	DET
ftr-428	995	85	other	other	ADJ
ftr-428	995	86	standards	standard	NOUN
ftr-428	995	87	)	)	PUNCT
ftr-428	995	88	;	;	PUNCT
ftr-428	995	89	estate	estate	NOUN
ftr-428	995	90	of	of	ADP
ftr-428	995	91	frew	frew	PROPN
ftr-428	995	92	v.	v.	PROPN
ftr-428	995	93	commissioner	commissioner	PROPN
ftr-428	995	94	,	,	PUNCT
ftr-428	995	95	8	8	NUM
ftr-428	995	96	t.c	t.c	PROPN
ftr-428	995	97	.	.	PROPN
ftr-428	995	98	1240	1240	NUM
ftr-428	995	99	(	(	PUNCT
ftr-428	995	100	1947	1947	NUM
ftr-428	995	101	)	)	PUNCT
ftr-428	995	102	(	(	PUNCT
ftr-428	995	103	wherein	wherein	SCONJ
ftr-428	995	104	a	a	DET
ftr-428	995	105	power	power	NOUN
ftr-428	995	106	to	to	PART
ftr-428	995	107	withdraw	withdraw	VERB
ftr-428	995	108	principal	principal	NOUN
ftr-428	995	109	for	for	ADP
ftr-428	995	110	the	the	DET
ftr-428	995	111	beneficiaries	beneficiary	NOUN
ftr-428	995	112	support	support	NOUN
ftr-428	995	113	and	and	CCONJ
ftr-428	995	114	maintenance	maintenance	NOUN
ftr-428	995	115	was	be	AUX
ftr-428	995	116	held	hold	VERB
ftr-428	995	117	subject	subject	ADJ
ftr-428	995	118	to	to	ADP
ftr-428	995	119	a	a	DET
ftr-428	995	120	contingency	contingency	NOUN
ftr-428	995	121	and	and	CCONJ
ftr-428	995	122	not	not	PART
ftr-428	995	123	includable	includable	ADJ
ftr-428	995	124	under	under	ADP
ftr-428	995	125	the	the	DET
ftr-428	995	126	predecessor	predecessor	NOUN
ftr-428	995	127	to	to	ADP
ftr-428	995	128	§	§	PROPN
ftr-428	995	129	2038	2038	NUM
ftr-428	995	130	.	.	PUNCT
ftr-428	996	1	moreover	moreover	ADV
ftr-428	996	2	,	,	PUNCT
ftr-428	996	3	the	the	DET
ftr-428	996	4	contingent	contingent	NOUN
ftr-428	996	5	"	"	PUNCT
ftr-428	996	6	spendthrift	spendthrift	ADJ
ftr-428	996	7	"	"	PUNCT
ftr-428	996	8	powers	power	NOUN
ftr-428	996	9	depended	depend	VERB
ftr-428	996	10	solely	solely	ADV
ftr-428	996	11	on	on	ADP
ftr-428	996	12	the	the	DET
ftr-428	996	13	beneficiary	beneficiary	NOUN
ftr-428	996	14	's	's	PART
ftr-428	996	15	voluntary	voluntary	ADJ
ftr-428	996	16	act	act	NOUN
ftr-428	996	17	and	and	CCONJ
ftr-428	996	18	therefore	therefore	ADV
ftr-428	996	19	were	be	AUX
ftr-428	996	20	not	not	PART
ftr-428	996	21	includable	includable	ADJ
ftr-428	996	22	under	under	ADP
ftr-428	996	23	this	this	DET
ftr-428	996	24	section	section	NOUN
ftr-428	996	25	.	.	PUNCT
ftr-428	997	1	see	see	VERB
ftr-428	997	2	i	i	PRON
ftr-428	997	3	d.	d.	PROPN
ftr-428	997	4	at	at	ADP
ftr-428	997	5	1244	1244	NUM
ftr-428	997	6	-	-	SYM
ftr-428	997	7	1245	1245	NUM
ftr-428	997	8	.	.	PUNCT
ftr-428	997	9	)	)	PUNCT
ftr-428	997	10	.	.	PUNCT
ftr-428	998	1	179	179	NUM
ftr-428	998	2	.	.	PUNCT
ftr-428	999	1	see	see	VERB
ftr-428	999	2	,	,	PUNCT
ftr-428	999	3	e.g.	e.g.	ADV
ftr-428	999	4	,	,	PUNCT
ftr-428	999	5	estate	estate	NOUN
ftr-428	999	6	of	of	ADP
ftr-428	999	7	want	want	NOUN
ftr-428	999	8	v.	v.	PROPN
ftr-428	999	9	commissioner	commissioner	NOUN
ftr-428	999	10	,	,	PUNCT
ftr-428	999	11	29	29	NUM
ftr-428	999	12	t.c	t.c	PROPN
ftr-428	999	13	.	.	PROPN
ftr-428	999	14	1223	1223	NUM
ftr-428	999	15	(	(	PUNCT
ftr-428	999	16	1958	1958	NUM
ftr-428	999	17	)	)	PUNCT
ftr-428	999	18	(	(	PUNCT
ftr-428	999	19	the	the	DET
ftr-428	999	20	contingent	contingent	NOUN
ftr-428	999	21	beneficiaries	beneficiary	NOUN
ftr-428	999	22	interests	interest	NOUN
ftr-428	999	23	were	be	AUX
ftr-428	999	24	dependent	dependent	ADJ
ftr-428	999	25	upon	upon	SCONJ
ftr-428	999	26	the	the	DET
ftr-428	999	27	death	death	NOUN
ftr-428	999	28	ofdecedent	ofdecedent	NOUN
ftr-428	999	29	's	's	PART
ftr-428	999	30	only	only	ADJ
ftr-428	999	31	child	child	NOUN
ftr-428	999	32	without	without	ADP
ftr-428	999	33	issue	issue	NOUN
ftr-428	999	34	prior	prior	ADV
ftr-428	999	35	to	to	ADP
ftr-428	999	36	age	age	NOUN
ftr-428	999	37	30	30	NUM
ftr-428	999	38	and	and	CCONJ
ftr-428	999	39	upon	upon	SCONJ
ftr-428	999	40	the	the	DET
ftr-428	999	41	death	death	NOUN
ftr-428	999	42	ofdecedent	ofdecedent	NOUN
ftr-428	999	43	's	's	PART
ftr-428	999	44	wife	wife	NOUN
ftr-428	999	45	)	)	PUNCT
ftr-428	999	46	;	;	PUNCT
ftr-428	999	47	estate	estate	NOUN
ftr-428	999	48	of	of	ADP
ftr-428	999	49	graham	graham	PROPN
ftr-428	999	50	v.	v.	PROPN
ftr-428	999	51	commissioner	commissioner	PROPN
ftr-428	999	52	,	,	PUNCT
ftr-428	999	53	46	46	NUM
ftr-428	999	54	t.c	t.c	PROPN
ftr-428	999	55	.	.	PROPN
ftr-428	1000	1	415	415	NUM
ftr-428	1000	2	(	(	PUNCT
ftr-428	1000	3	1966	1966	NUM
ftr-428	1000	4	)	)	PUNCT
ftr-428	1000	5	while	while	SCONJ
ftr-428	1000	6	the	the	DET
ftr-428	1000	7	court	court	NOUN
ftr-428	1000	8	held	hold	VERB
ftr-428	1000	9	that	that	SCONJ
ftr-428	1000	10	the	the	DET
ftr-428	1000	11	decedent	decedent	NOUN
ftr-428	1000	12	had	have	AUX
ftr-428	1000	13	retained	retain	VERB
ftr-428	1000	14	a	a	DET
ftr-428	1000	15	power	power	NOUN
ftr-428	1000	16	to	to	PART
ftr-428	1000	17	alter	alter	VERB
ftr-428	1000	18	,	,	PUNCT
ftr-428	1000	19	amend	amend	VERB
ftr-428	1000	20	or	or	CCONJ
ftr-428	1000	21	revoke	revoke	VERB
ftr-428	1000	22	a	a	DET
ftr-428	1000	23	contingent	contingent	ADJ
ftr-428	1000	24	remainder	remainder	NOUN
ftr-428	1000	25	interest	interest	NOUN
ftr-428	1000	26	the	the	DET
ftr-428	1000	27	court	court	NOUN
ftr-428	1000	28	also	also	ADV
ftr-428	1000	29	found	find	VERB
ftr-428	1000	30	that	that	SCONJ
ftr-428	1000	31	the	the	DET
ftr-428	1000	32	value	value	NOUN
ftr-428	1000	33	of	of	ADP
ftr-428	1000	34	that	that	DET
ftr-428	1000	35	interest	interest	NOUN
ftr-428	1000	36	was	be	AUX
ftr-428	1000	37	unascertainable	unascertainable	ADJ
ftr-428	1000	38	and	and	CCONJ
ftr-428	1000	39	,	,	PUNCT
ftr-428	1000	40	therefore	therefore	ADV
ftr-428	1000	41	,	,	PUNCT
ftr-428	1000	42	zero	zero	NUM
ftr-428	1000	43	.	.	PUNCT
ftr-428	1001	1	i	i	PRON
ftr-428	1001	2	d.	d.	PROPN
ftr-428	1001	3	at	at	ADP
ftr-428	1001	4	431	431	NUM
ftr-428	1001	5	.	.	PUNCT
ftr-428	1002	1	although	although	SCONJ
ftr-428	1002	2	the	the	DET
ftr-428	1002	3	court	court	NOUN
ftr-428	1002	4	framed	frame	VERB
ftr-428	1002	5	the	the	DET
ftr-428	1002	6	issue	issue	NOUN
ftr-428	1002	7	in	in	ADP
ftr-428	1002	8	this	this	DET
ftr-428	1002	9	manner	manner	NOUN
ftr-428	1002	10	,	,	PUNCT
ftr-428	1002	11	the	the	DET
ftr-428	1002	12	question	question	NOUN
ftr-428	1002	13	of	of	ADP
ftr-428	1002	14	who	who	PRON
ftr-428	1002	15	becomes	become	VERB
ftr-428	1002	16	ones	one	NOUN
ftr-428	1002	17	heirs	heir	NOUN
ftr-428	1002	18	is	be	AUX
ftr-428	1002	19	perhaps	perhaps	ADV
ftr-428	1002	20	a	a	DET
ftr-428	1002	21	question	question	NOUN
ftr-428	1002	22	more	more	ADJ
ftr-428	1002	23	collateral	collateral	NOUN
ftr-428	1002	24	to	to	ADP
ftr-428	1002	25	that	that	DET
ftr-428	1002	26	decision	decision	NOUN
ftr-428	1002	27	and	and	CCONJ
ftr-428	1002	28	,	,	PUNCT
ftr-428	1002	29	in	in	ADP
ftr-428	1002	30	this	this	DET
ftr-428	1002	31	case	case	NOUN
ftr-428	1002	32	,	,	PUNCT
ftr-428	1002	33	subject	subject	ADJ
ftr-428	1002	34	to	to	ADP
ftr-428	1002	35	a	a	DET
ftr-428	1002	36	pre	pre	NOUN
ftr-428	1002	37	-	-	NOUN
ftr-428	1002	38	condition	condition	NOUN
ftr-428	1002	39	and	and	CCONJ
ftr-428	1002	40	thus	thus	ADV
ftr-428	1002	41	really	really	ADV
ftr-428	1002	42	a	a	DET
ftr-428	1002	43	contingent	contingent	ADJ
ftr-428	1002	44	power	power	NOUN
ftr-428	1002	45	.	.	PUNCT
ftr-428	1003	1	180	180	NUM
ftr-428	1003	2	.	.	PUNCT
ftr-428	1003	3	estate	estate	NOUN
ftr-428	1003	4	of	of	ADP
ftr-428	1003	5	want	want	NOUN
ftr-428	1003	6	v.	v.	PROPN
ftr-428	1003	7	commissioner	commissioner	NOUN
ftr-428	1003	8	,	,	PUNCT
ftr-428	1003	9	29	29	NUM
ftr-428	1003	10	t.c	t.c	PROPN
ftr-428	1003	11	.	.	PROPN
ftr-428	1003	12	1223	1223	NUM
ftr-428	1003	13	(	(	PUNCT
ftr-428	1003	14	1958	1958	NUM
ftr-428	1003	15	)	)	PUNCT
ftr-428	1003	16	.	.	PUNCT
ftr-428	1004	1	181	181	X
ftr-428	1004	2	.	.	PUNCT
ftr-428	1005	1	see	see	VERB
ftr-428	1005	2	i	i	PRON
ftr-428	1005	3	d.	d.	PROPN
ftr-428	1005	4	at	at	ADP
ftr-428	1005	5	1242	1242	NUM
ftr-428	1005	6	-	-	SYM
ftr-428	1005	7	1243	1243	NUM
ftr-428	1005	8	.	.	PUNCT
ftr-428	1006	1	in	in	ADP
ftr-428	1006	2	want	want	NOUN
ftr-428	1006	3	,	,	PUNCT
ftr-428	1006	4	the	the	DET
ftr-428	1006	5	court	court	NOUN
ftr-428	1006	6	stated	state	VERB
ftr-428	1006	7	that	that	SCONJ
ftr-428	1006	8	"	"	PUNCT
ftr-428	1006	9	valuation	valuation	NOUN
ftr-428	1006	10	should	should	AUX
ftr-428	1006	11	consider	consider	VERB
ftr-428	1006	12	only	only	ADV
ftr-428	1006	13	the	the	DET
ftr-428	1006	14	simplest	simplest	NOUN
ftr-428	1006	15	of	of	ADP
ftr-428	1006	16	the	the	DET
ftr-428	1006	17	contingencies	contingency	NOUN
ftr-428	1006	18	,	,	PUNCT
ftr-428	1006	19	i.e.	i.e.	X
ftr-428	1006	20	,	,	PUNCT
ftr-428	1006	21	that	that	SCONJ
ftr-428	1006	22	jacqueline	jacqueline	NOUN
ftr-428	1006	23	should	should	AUX
ftr-428	1006	24	die	die	VERB
ftr-428	1006	25	during	during	ADP
ftr-428	1006	26	decedent	decedent	NOUN
ftr-428	1006	27	's	's	PART
ftr-428	1006	28	life	life	NOUN
ftr-428	1006	29	before	before	ADP
ftr-428	1006	30	attaining	attain	VERB
ftr-428	1006	31	age	age	NOUN
ftr-428	1006	32	30	30	NUM
ftr-428	1006	33	years	year	NOUN
ftr-428	1006	34	,	,	PUNCT
ftr-428	1006	35	the	the	DET
ftr-428	1006	36	value	value	NOUN
ftr-428	1006	37	of	of	ADP
ftr-428	1006	38	the	the	DET
ftr-428	1006	39	contingent	contingent	ADJ
ftr-428	1006	40	interest	interest	NOUN
ftr-428	1006	41	,	,	PUNCT
ftr-428	1006	42	if	if	SCONJ
ftr-428	1006	43	any	any	PRON
ftr-428	1006	44	,	,	PUNCT
ftr-428	1006	45	would	would	AUX
ftr-428	1006	46	be	be	AUX
ftr-428	1006	47	considerably	considerably	ADV
ftr-428	1006	48	less	less	ADJ
ftr-428	1006	49	than	than	ADP
ftr-428	1006	50	the	the	DET
ftr-428	1006	51	full	full	ADJ
ftr-428	1006	52	value	value	NOUN
ftr-428	1006	53	of	of	ADP
ftr-428	1006	54	the	the	DET
ftr-428	1006	55	trust	trust	NOUN
ftr-428	1006	56	corpus	corpus	NOUN
ftr-428	1006	57	.	.	PUNCT
ftr-428	1006	58	"	"	PUNCT
ftr-428	1007	1	i	i	PRON
ftr-428	1007	2	d.	d.	PROPN
ftr-428	1007	3	however	however	ADV
ftr-428	1007	4	,	,	PUNCT
ftr-428	1007	5	the	the	DET
ftr-428	1007	6	court	court	NOUN
ftr-428	1007	7	asked	ask	VERB
ftr-428	1007	8	the	the	DET
ftr-428	1007	9	parties	party	NOUN
ftr-428	1007	10	to	to	PART
ftr-428	1007	11	file	file	VERB
ftr-428	1007	12	computations	computation	NOUN
ftr-428	1007	13	under	under	ADP
ftr-428	1007	14	the	the	DET
ftr-428	1007	15	tax	tax	NOUN
ftr-428	1007	16	court	court	NOUN
ftr-428	1007	17	's	's	PART
ftr-428	1007	18	rule	rule	NOUN
ftr-428	1007	19	50	50	NUM
ftr-428	1007	20	to	to	PART
ftr-428	1007	21	determine	determine	VERB
ftr-428	1007	22	the	the	DET
ftr-428	1007	23	value	value	NOUN
ftr-428	1007	24	of	of	ADP
ftr-428	1007	25	that	that	DET
ftr-428	1007	26	interest	interest	NOUN
ftr-428	1007	27	.	.	PUNCT
ftr-428	1008	1	182	182	NUM
ftr-428	1008	2	.	.	PUNCT
ftr-428	1009	1	see	see	VERB
ftr-428	1009	2	estate	estate	NOUN
ftr-428	1009	3	of	of	ADP
ftr-428	1009	4	tully	tully	PROPN
ftr-428	1009	5	v.	v.	PROPN
ftr-428	1009	6	united	united	PROPN
ftr-428	1009	7	states	states	PROPN
ftr-428	1009	8	,	,	PUNCT
ftr-428	1009	9	528	528	NUM
ftr-428	1009	10	f.2d	f.2d	X
ftr-428	1009	11	at	at	ADP
ftr-428	1009	12	1401	1401	NUM
ftr-428	1009	13	,	,	PUNCT
ftr-428	1009	14	1405	1405	NUM
ftr-428	1009	15	-	-	SYM
ftr-428	1009	16	1406	1406	NUM
ftr-428	1009	17	(	(	PUNCT
ftr-428	1009	18	1976	1976	NUM
ftr-428	1009	19	)	)	PUNCT
ftr-428	1009	20	(	(	PUNCT
ftr-428	1009	21	"	"	PUNCT
ftr-428	1009	22	...	...	PUNCT
ftr-428	1009	23	to	to	PART
ftr-428	1009	24	conclude	conclude	VERB
ftr-428	1009	25	that	that	SCONJ
ftr-428	1009	26	a	a	DET
ftr-428	1009	27	motive	motive	NOUN
ftr-428	1009	28	for	for	ADP
ftr-428	1009	29	such	such	ADJ
ftr-428	1009	30	action	action	NOUN
ftr-428	1009	31	would	would	AUX
ftr-428	1009	32	be	be	AUX
ftr-428	1009	33	the	the	DET
ftr-428	1009	34	death	death	NOUN
ftr-428	1009	35	benefit	benefit	NOUN
ftr-428	1009	36	plan	plan	NOUN
ftr-428	1009	37	itself	itself	PRON
ftr-428	1009	38	is	be	AUX
ftr-428	1009	39	not	not	PART
ftr-428	1009	40	only	only	ADV
ftr-428	1009	41	speculative	speculative	ADJ
ftr-428	1009	42	but	but	CCONJ
ftr-428	1009	43	ridiculous	ridiculous	ADJ
ftr-428	1009	44	....	....	PUNCT
ftr-428	1010	1	in	in	ADP
ftr-428	1010	2	reality	reality	NOUN
ftr-428	1010	3	,	,	PUNCT
ftr-428	1010	4	a	a	DET
ftr-428	1010	5	man	man	NOUN
ftr-428	1010	6	might	might	AUX
ftr-428	1010	7	divorce	divorce	VERB
ftr-428	1010	8	his	his	PRON
ftr-428	1010	9	wife	wife	NOUN
ftr-428	1010	10	,	,	PUNCT
ftr-428	1010	11	but	but	CCONJ
ftr-428	1010	12	to	to	PART
ftr-428	1010	13	assume	assume	VERB
ftr-428	1010	14	that	that	SCONJ
ftr-428	1010	15	he	he	PRON
ftr-428	1010	16	would	would	AUX
ftr-428	1010	17	fight	fight	VERB
ftr-428	1010	18	through	through	ADP
ftr-428	1010	19	an	an	DET
ftr-428	1010	20	entire	entire	ADJ
ftr-428	1010	21	divorce	divorce	NOUN
ftr-428	1010	22	process	process	NOUN
ftr-428	1010	23	merely	merely	ADV
ftr-428	1010	24	to	to	PART
ftr-428	1010	25	alter	alter	VERB
ftr-428	1010	26	employee	employee	NOUN
ftr-428	1010	27	death	death	NOUN
ftr-428	1010	28	benefits	benefit	NOUN
ftr-428	1010	29	approaches	approach	VERB
ftr-428	1010	30	the	the	DET
ftr-428	1010	31	[	[	X
ftr-428	1010	32	vol	vol	NOUN
ftr-428	1010	33	5:2	5:2	NUM
ftr-428	1010	34	contingencies	contingency	NOUN
ftr-428	1010	35	and	and	CCONJ
ftr-428	1010	36	the	the	DET
ftr-428	1010	37	estate	estate	NOUN
ftr-428	1010	38	tax	tax	NOUN
ftr-428	1010	39	that	that	SCONJ
ftr-428	1010	40	after	after	ADP
ftr-428	1010	41	-	-	PUNCT
ftr-428	1010	42	born	bear	VERB
ftr-428	1010	43	or	or	CCONJ
ftr-428	1010	44	adopted	adopt	VERB
ftr-428	1010	45	children	child	NOUN
ftr-428	1010	46	will	will	AUX
ftr-428	1010	47	become	become	VERB
ftr-428	1010	48	additional	additional	ADJ
ftr-428	1010	49	beneficiaries	beneficiary	NOUN
ftr-428	1010	50	,	,	PUNCT
ftr-428	1010	51	"	"	PUNCT
ftr-428	1010	52	....	....	PUNCT
ftr-428	1011	1	the	the	DET
ftr-428	1011	2	act	act	NOUN
ftr-428	1011	3	of	of	ADP
ftr-428	1011	4	bearing	bearing	NOUN
ftr-428	1011	5	or	or	CCONJ
ftr-428	1011	6	adopting	adopt	VERB
ftr-428	1011	7	children	child	NOUN
ftr-428	1011	8	is	be	AUX
ftr-428	1011	9	an	an	DET
ftr-428	1011	10	act	act	NOUN
ftr-428	1011	11	of	of	ADP
ftr-428	1011	12	independent	independent	ADJ
ftr-428	1011	13	significance	significance	NOUN
ftr-428	1011	14	,	,	PUNCT
ftr-428	1011	15	the	the	DET
ftr-428	1011	16	incidental	incidental	ADJ
ftr-428	1011	17	and	and	CCONJ
ftr-428	1011	18	collateral	collateral	ADJ
ftr-428	1011	19	consequence	consequence	NOUN
ftr-428	1011	20	of	of	ADP
ftr-428	1011	21	which	which	PRON
ftr-428	1011	22	is	be	AUX
ftr-428	1011	23	to	to	PART
ftr-428	1011	24	add	add	VERB
ftr-428	1011	25	the	the	DET
ftr-428	1011	26	child	child	NOUN
ftr-428	1011	27	as	as	ADP
ftr-428	1011	28	beneficiary	beneficiary	NOUN
ftr-428	1011	29	to	to	ADP
ftr-428	1011	30	the	the	DET
ftr-428	1011	31	trust	trust	NOUN
ftr-428	1011	32	.	.	PUNCT
ftr-428	1012	1	"'83	"'83	NOUN
ftr-428	1012	2	similarly	similarly	ADV
ftr-428	1012	3	,	,	PUNCT
ftr-428	1012	4	the	the	DET
ftr-428	1012	5	claims	claim	NOUN
ftr-428	1012	6	court	court	NOUN
ftr-428	1012	7	in	in	ADP
ftr-428	1012	8	estate	estate	NOUN
ftr-428	1012	9	of	of	ADP
ftr-428	1012	10	tully"8	tully"8	PROPN
ftr-428	1012	11	4	4	NUM
ftr-428	1012	12	rejected	reject	VERB
ftr-428	1012	13	the	the	DET
ftr-428	1012	14	government	government	NOUN
ftr-428	1012	15	's	's	PART
ftr-428	1012	16	argument	argument	NOUN
ftr-428	1012	17	that	that	SCONJ
ftr-428	1012	18	decedent	decedent	NOUN
ftr-428	1012	19	had	have	AUX
ftr-428	1012	20	a	a	DET
ftr-428	1012	21	power	power	NOUN
ftr-428	1012	22	of	of	ADP
ftr-428	1012	23	revocation	revocation	NOUN
ftr-428	1012	24	or	or	CCONJ
ftr-428	1012	25	termination	termination	NOUN
ftr-428	1012	26	because	because	SCONJ
ftr-428	1012	27	he	he	PRON
ftr-428	1012	28	could	could	AUX
ftr-428	1012	29	have	have	AUX
ftr-428	1012	30	changed	change	VERB
ftr-428	1012	31	his	his	PRON
ftr-428	1012	32	compensation	compensation	NOUN
ftr-428	1012	33	contract	contract	NOUN
ftr-428	1012	34	,	,	PUNCT
ftr-428	1012	35	terminated	terminate	VERB
ftr-428	1012	36	his	his	PRON
ftr-428	1012	37	employment	employment	NOUN
ftr-428	1012	38	,	,	PUNCT
ftr-428	1012	39	or	or	CCONJ
ftr-428	1012	40	divorced	divorce	VERB
ftr-428	1012	41	his	his	PRON
ftr-428	1012	42	wife	wife	NOUN
ftr-428	1012	43	.	.	PUNCT
ftr-428	1013	1	"	"	PUNCT
ftr-428	1013	2	the	the	DET
ftr-428	1013	3	possibility	possibility	NOUN
ftr-428	1013	4	of	of	ADP
ftr-428	1013	5	divorce	divorce	NOUN
ftr-428	1013	6	in	in	ADP
ftr-428	1013	7	the	the	DET
ftr-428	1013	8	instant	instant	ADJ
ftr-428	1013	9	situation	situation	NOUN
ftr-428	1013	10	is	be	AUX
ftr-428	1013	11	so	so	ADV
ftr-428	1013	12	de	de	X
ftr-428	1013	13	minimis	minimis	NOUN
ftr-428	1013	14	and	and	CCONJ
ftr-428	1013	15	so	so	ADV
ftr-428	1013	16	speculative	speculative	ADJ
ftr-428	1013	17	rather	rather	ADV
ftr-428	1013	18	than	than	ADP
ftr-428	1013	19	demonstrative	demonstrative	ADJ
ftr-428	1013	20	,	,	PUNCT
ftr-428	1013	21	real	real	ADJ
ftr-428	1013	22	,	,	PUNCT
ftr-428	1013	23	apparent	apparent	ADJ
ftr-428	1013	24	and	and	CCONJ
ftr-428	1013	25	evident	evident	ADJ
ftr-428	1013	26	that	that	SCONJ
ftr-428	1013	27	it	it	PRON
ftr-428	1013	28	can	can	AUX
ftr-428	1013	29	not	not	PART
ftr-428	1013	30	rise	rise	VERB
ftr-428	1013	31	to	to	ADP
ftr-428	1013	32	the	the	DET
ftr-428	1013	33	level	level	NOUN
ftr-428	1013	34	of	of	ADP
ftr-428	1013	35	a	a	DET
ftr-428	1013	36	section	section	NOUN
ftr-428	1013	37	2038(a)(1	2038(a)(1	NUM
ftr-428	1013	38	)	)	PUNCT
ftr-428	1013	39	'	'	PUNCT
ftr-428	1013	40	power	power	NOUN
ftr-428	1013	41	.	.	PUNCT
ftr-428	1014	1	"	"	PUNCT
ftr-428	1014	2	"	"	PUNCT
ftr-428	1014	3	85	85	NUM
ftr-428	1014	4	in	in	ADP
ftr-428	1014	5	so	so	ADV
ftr-428	1014	6	doing	do	VERB
ftr-428	1014	7	,	,	PUNCT
ftr-428	1014	8	the	the	DET
ftr-428	1014	9	court	court	NOUN
ftr-428	1014	10	was	be	AUX
ftr-428	1014	11	adding	add	VERB
ftr-428	1014	12	a	a	DET
ftr-428	1014	13	type	type	NOUN
ftr-428	1014	14	of	of	ADP
ftr-428	1014	15	de	de	X
ftr-428	1014	16	minimis	minimis	NOUN
ftr-428	1014	17	test	test	NOUN
ftr-428	1014	18	for	for	ADP
ftr-428	1014	19	a	a	DET
ftr-428	1014	20	power	power	NOUN
ftr-428	1014	21	's	's	PART
ftr-428	1014	22	inclusion	inclusion	NOUN
ftr-428	1014	23	under	under	ADP
ftr-428	1014	24	section	section	NOUN
ftr-428	1014	25	2038	2038	NUM
ftr-428	1014	26	.	.	PUNCT
ftr-428	1015	1	if	if	SCONJ
ftr-428	1015	2	,	,	PUNCT
ftr-428	1015	3	mathematically	mathematically	ADV
ftr-428	1015	4	,	,	PUNCT
ftr-428	1015	5	one	one	NUM
ftr-428	1015	6	were	be	AUX
ftr-428	1015	7	to	to	PART
ftr-428	1015	8	concretize	concretize	VERB
ftr-428	1015	9	this	this	DET
ftr-428	1015	10	analysis	analysis	NOUN
ftr-428	1015	11	,	,	PUNCT
ftr-428	1015	12	one	one	PRON
ftr-428	1015	13	might	might	AUX
ftr-428	1015	14	say	say	VERB
ftr-428	1015	15	that	that	SCONJ
ftr-428	1015	16	where	where	SCONJ
ftr-428	1015	17	"	"	PUNCT
ftr-428	1015	18	x	x	NOUN
ftr-428	1015	19	"	"	PUNCT
ftr-428	1015	20	percent	percent	NOUN
ftr-428	1015	21	of	of	ADP
ftr-428	1015	22	the	the	DET
ftr-428	1015	23	volitional	volitional	ADJ
ftr-428	1015	24	pre	pre	NOUN
ftr-428	1015	25	-	-	NOUN
ftr-428	1015	26	condition	condition	NOUN
ftr-428	1015	27	is	be	AUX
ftr-428	1015	28	attributable	attributable	ADJ
ftr-428	1015	29	to	to	ADP
ftr-428	1015	30	voluntary	voluntary	ADJ
ftr-428	1015	31	acts	act	NOUN
ftr-428	1015	32	unconnected	unconnected	ADJ
ftr-428	1015	33	with	with	ADP
ftr-428	1015	34	a	a	DET
ftr-428	1015	35	reasonable	reasonable	ADJ
ftr-428	1015	36	person	person	NOUN
ftr-428	1015	37	's	's	PART
ftr-428	1015	38	decision	decision	NOUN
ftr-428	1015	39	to	to	PART
ftr-428	1015	40	activate	activate	VERB
ftr-428	1015	41	his	his	PRON
ftr-428	1015	42	retained	retain	VERB
ftr-428	1015	43	power	power	NOUN
ftr-428	1015	44	,	,	PUNCT
ftr-428	1015	45	the	the	DET
ftr-428	1015	46	power	power	NOUN
ftr-428	1015	47	will	will	AUX
ftr-428	1015	48	be	be	AUX
ftr-428	1015	49	exempt	exempt	ADJ
ftr-428	1015	50	from	from	ADP
ftr-428	1015	51	section	section	NOUN
ftr-428	1015	52	2038	2038	NUM
ftr-428	1015	53	.	.	PUNCT
ftr-428	1016	1	it	it	PRON
ftr-428	1016	2	is	be	AUX
ftr-428	1016	3	clear	clear	ADJ
ftr-428	1016	4	that	that	SCONJ
ftr-428	1016	5	section	section	NOUN
ftr-428	1016	6	2038	2038	NUM
ftr-428	1016	7	was	be	AUX
ftr-428	1016	8	not	not	PART
ftr-428	1016	9	intended	intend	VERB
ftr-428	1016	10	to	to	PART
ftr-428	1016	11	apply	apply	VERB
ftr-428	1016	12	to	to	ADP
ftr-428	1016	13	contingent	contingent	ADJ
ftr-428	1016	14	powers	power	NOUN
ftr-428	1016	15	.	.	PUNCT
ftr-428	1017	1	the	the	DET
ftr-428	1017	2	rationale	rationale	NOUN
ftr-428	1017	3	given	give	VERB
ftr-428	1017	4	for	for	ADP
ftr-428	1017	5	this	this	DET
ftr-428	1017	6	limitation	limitation	NOUN
ftr-428	1017	7	is	be	AUX
ftr-428	1017	8	that	that	SCONJ
ftr-428	1017	9	the	the	DET
ftr-428	1017	10	focus	focus	NOUN
ftr-428	1017	11	is	be	AUX
ftr-428	1017	12	on	on	ADP
ftr-428	1017	13	what	what	PRON
ftr-428	1017	14	decedent	decedent	NOUN
ftr-428	1017	15	owns	own	VERB
ftr-428	1017	16	at	at	ADP
ftr-428	1017	17	his	his	PRON
ftr-428	1017	18	death	death	NOUN
ftr-428	1017	19	.	.	PUNCT
ftr-428	1018	1	if	if	SCONJ
ftr-428	1018	2	pre	pre	NOUN
ftr-428	1018	3	-	-	NOUN
ftr-428	1018	4	conditions	condition	NOUN
ftr-428	1018	5	exist	exist	VERB
ftr-428	1018	6	to	to	ADP
ftr-428	1018	7	his	his	PRON
ftr-428	1018	8	actually	actually	ADV
ftr-428	1018	9	having	have	VERB
ftr-428	1018	10	such	such	ADJ
ftr-428	1018	11	powers	power	NOUN
ftr-428	1018	12	,	,	PUNCT
ftr-428	1018	13	the	the	DET
ftr-428	1018	14	power	power	NOUN
ftr-428	1018	15	is	be	AUX
ftr-428	1018	16	said	say	VERB
ftr-428	1018	17	not	not	PART
ftr-428	1018	18	to	to	PART
ftr-428	1018	19	exist	exist	VERB
ftr-428	1018	20	at	at	ADP
ftr-428	1018	21	his	his	PRON
ftr-428	1018	22	death	death	NOUN
ftr-428	1018	23	.	.	PUNCT
ftr-428	1019	1	yet	yet	ADV
ftr-428	1019	2	,	,	PUNCT
ftr-428	1019	3	another	another	DET
ftr-428	1019	4	way	way	NOUN
ftr-428	1019	5	of	of	ADP
ftr-428	1019	6	interpreting	interpret	VERB
ftr-428	1019	7	the	the	DET
ftr-428	1019	8	statute	statute	NOUN
ftr-428	1019	9	and	and	CCONJ
ftr-428	1019	10	the	the	DET
ftr-428	1019	11	phrase	phrase	NOUN
ftr-428	1019	12	what	what	PRON
ftr-428	1019	13	the	the	DET
ftr-428	1019	14	decedent	decedent	NOUN
ftr-428	1019	15	holds	hold	VERB
ftr-428	1019	16	"	"	PUNCT
ftr-428	1019	17	at	at	ADP
ftr-428	1019	18	his	his	PRON
ftr-428	1019	19	death	death	NOUN
ftr-428	1019	20	"	"	PUNCT
ftr-428	1019	21	is	be	AUX
ftr-428	1019	22	to	to	PART
ftr-428	1019	23	say	say	VERB
ftr-428	1019	24	that	that	SCONJ
ftr-428	1019	25	he	he	PRON
ftr-428	1019	26	actually	actually	ADV
ftr-428	1019	27	holds	hold	VERB
ftr-428	1019	28	a	a	DET
ftr-428	1019	29	contingent	contingent	ADJ
ftr-428	1019	30	power	power	NOUN
ftr-428	1019	31	at	at	ADP
ftr-428	1019	32	his	his	PRON
ftr-428	1019	33	death	death	NOUN
ftr-428	1019	34	,	,	PUNCT
ftr-428	1019	35	one	one	NOUN
ftr-428	1019	36	that	that	PRON
ftr-428	1019	37	has	have	VERB
ftr-428	1019	38	value	value	NOUN
ftr-428	1019	39	.	.	PUNCT
ftr-428	1020	1	admittedly	admittedly	ADV
ftr-428	1020	2	,	,	PUNCT
ftr-428	1020	3	this	this	DET
ftr-428	1020	4	interpretation	interpretation	NOUN
ftr-428	1020	5	of	of	ADP
ftr-428	1020	6	the	the	DET
ftr-428	1020	7	statute	statute	NOUN
ftr-428	1020	8	is	be	AUX
ftr-428	1020	9	contrary	contrary	ADJ
ftr-428	1020	10	to	to	ADP
ftr-428	1020	11	current	current	ADJ
ftr-428	1020	12	regulations	regulation	NOUN
ftr-428	1020	13	and	and	CCONJ
ftr-428	1020	14	case	case	NOUN
ftr-428	1020	15	law	law	NOUN
ftr-428	1020	16	precedent	precedent	NOUN
ftr-428	1020	17	,	,	PUNCT
ftr-428	1020	18	but	but	CCONJ
ftr-428	1020	19	it	it	PRON
ftr-428	1020	20	is	be	AUX
ftr-428	1020	21	also	also	ADV
ftr-428	1020	22	another	another	DET
ftr-428	1020	23	way	way	NOUN
ftr-428	1020	24	of	of	ADP
ftr-428	1020	25	looking	look	VERB
ftr-428	1020	26	at	at	ADP
ftr-428	1020	27	the	the	DET
ftr-428	1020	28	asset	asset	NOUN
ftr-428	1020	29	decedent	decedent	NOUN
ftr-428	1020	30	owns	own	VERB
ftr-428	1020	31	at	at	ADP
ftr-428	1020	32	his	his	PRON
ftr-428	1020	33	death	death	NOUN
ftr-428	1020	34	.	.	PUNCT
ftr-428	1021	1	that	that	PRON
ftr-428	1021	2	is	be	AUX
ftr-428	1021	3	,	,	PUNCT
ftr-428	1021	4	during	during	ADP
ftr-428	1021	5	his	his	PRON
ftr-428	1021	6	lifetime	lifetime	NOUN
ftr-428	1021	7	,	,	PUNCT
ftr-428	1021	8	decedent	decedent	NOUN
ftr-428	1021	9	transferred	transfer	VERB
ftr-428	1021	10	property	property	NOUN
ftr-428	1021	11	with	with	ADP
ftr-428	1021	12	respect	respect	NOUN
ftr-428	1021	13	to	to	ADP
ftr-428	1021	14	which	which	PRON
ftr-428	1021	15	,	,	PUNCT
ftr-428	1021	16	at	at	ADP
ftr-428	1021	17	his	his	PRON
ftr-428	1021	18	death	death	NOUN
ftr-428	1021	19	,	,	PUNCT
ftr-428	1021	20	he	he	PRON
ftr-428	1021	21	has	have	AUX
ftr-428	1021	22	retained	retain	VERB
ftr-428	1021	23	something	something	PRON
ftr-428	1021	24	of	of	ADP
ftr-428	1021	25	value	value	NOUN
ftr-428	1021	26	.	.	PUNCT
ftr-428	1022	1	the	the	DET
ftr-428	1022	2	only	only	ADJ
ftr-428	1022	3	difference	difference	NOUN
ftr-428	1022	4	between	between	ADP
ftr-428	1022	5	this	this	DET
ftr-428	1022	6	interpretation	interpretation	NOUN
ftr-428	1022	7	and	and	CCONJ
ftr-428	1022	8	the	the	DET
ftr-428	1022	9	conventional	conventional	ADJ
ftr-428	1022	10	one	one	NUM
ftr-428	1022	11	is	be	AUX
ftr-428	1022	12	a	a	DET
ftr-428	1022	13	difference	difference	NOUN
ftr-428	1022	14	in	in	ADP
ftr-428	1022	15	the	the	DET
ftr-428	1022	16	value	value	NOUN
ftr-428	1022	17	of	of	ADP
ftr-428	1022	18	that	that	DET
ftr-428	1022	19	retained	retain	VERB
ftr-428	1022	20	power	power	NOUN
ftr-428	1022	21	;	;	PUNCT
ftr-428	1022	22	it	it	PRON
ftr-428	1022	23	is	be	AUX
ftr-428	1022	24	not	not	PART
ftr-428	1022	25	really	really	ADV
ftr-428	1022	26	a	a	DET
ftr-428	1022	27	distinction	distinction	NOUN
ftr-428	1022	28	between	between	ADP
ftr-428	1022	29	a	a	DET
ftr-428	1022	30	power	power	NOUN
ftr-428	1022	31	in	in	ADP
ftr-428	1022	32	existence	existence	NOUN
ftr-428	1022	33	at	at	ADP
ftr-428	1022	34	his	his	PRON
ftr-428	1022	35	death	death	NOUN
ftr-428	1022	36	and	and	CCONJ
ftr-428	1022	37	one	one	NUM
ftr-428	1022	38	that	that	PRON
ftr-428	1022	39	is	be	AUX
ftr-428	1022	40	not	not	PART
ftr-428	1022	41	.	.	PUNCT
ftr-428	1023	1	by	by	ADP
ftr-428	1023	2	means	mean	NOUN
ftr-428	1023	3	of	of	ADP
ftr-428	1023	4	traditional	traditional	ADJ
ftr-428	1023	5	analysis	analysis	NOUN
ftr-428	1023	6	,	,	PUNCT
ftr-428	1023	7	moreover	moreover	ADV
ftr-428	1023	8	,	,	PUNCT
ftr-428	1023	9	the	the	DET
ftr-428	1023	10	regulations	regulation	NOUN
ftr-428	1023	11	and	and	CCONJ
ftr-428	1023	12	case	case	NOUN
ftr-428	1023	13	law	law	NOUN
ftr-428	1023	14	engraft	engraft	VERB
ftr-428	1023	15	a	a	DET
ftr-428	1023	16	de	de	X
ftr-428	1023	17	minimis	minimis	NOUN
ftr-428	1023	18	exception	exception	NOUN
ftr-428	1023	19	to	to	ADP
ftr-428	1023	20	section	section	NOUN
ftr-428	1023	21	2038	2038	NUM
ftr-428	1023	22	.	.	PUNCT
ftr-428	1024	1	f.	f.	PROPN
ftr-428	1024	2	section	section	PROPN
ftr-428	1024	3	2039	2039	NUM
ftr-428	1024	4	and	and	CCONJ
ftr-428	1024	5	its	its	PRON
ftr-428	1024	6	relationship	relationship	NOUN
ftr-428	1024	7	to	to	ADP
ftr-428	1024	8	sections	section	NOUN
ftr-428	1024	9	2036	2036	NUM
ftr-428	1024	10	and	and	CCONJ
ftr-428	1024	11	203	203	NUM
ftr-428	1024	12	7	7	NUM
ftr-428	1024	13	absurd	absurd	ADJ
ftr-428	1024	14	.	.	PUNCT
ftr-428	1024	15	"	"	PUNCT
ftr-428	1024	16	)	)	PUNCT
ftr-428	1024	17	;	;	PUNCT
ftr-428	1024	18	see	see	VERB
ftr-428	1024	19	also	also	ADV
ftr-428	1024	20	rev	rev	VERB
ftr-428	1024	21	.	.	PUNCT
ftr-428	1025	1	rul	rul	PROPN
ftr-428	1025	2	.	.	PUNCT
ftr-428	1026	1	80	80	NUM
ftr-428	1026	2	-	-	SYM
ftr-428	1026	3	255	255	NUM
ftr-428	1026	4	,	,	PUNCT
ftr-428	1026	5	1980	1980	NUM
ftr-428	1026	6	-	-	SYM
ftr-428	1026	7	2	2	NUM
ftr-428	1026	8	c.b	c.b	PROPN
ftr-428	1026	9	.	.	PROPN
ftr-428	1026	10	272	272	NUM
ftr-428	1026	11	.	.	X
ftr-428	1026	12	183	183	NUM
ftr-428	1026	13	.	.	PUNCT
ftr-428	1027	1	rev	rev	PROPN
ftr-428	1027	2	.	.	PUNCT
ftr-428	1028	1	rul	rul	PROPN
ftr-428	1028	2	.	.	PUNCT
ftr-428	1029	1	80	80	NUM
ftr-428	1029	2	-	-	SYM
ftr-428	1029	3	255	255	NUM
ftr-428	1029	4	,	,	PUNCT
ftr-428	1029	5	1980	1980	NUM
ftr-428	1029	6	-	-	SYM
ftr-428	1029	7	2	2	NUM
ftr-428	1029	8	c.b	c.b	PROPN
ftr-428	1029	9	.	.	PROPN
ftr-428	1029	10	272	272	NUM
ftr-428	1029	11	.	.	PUNCT
ftr-428	1030	1	184	184	X
ftr-428	1030	2	.	.	PUNCT
ftr-428	1031	1	see	see	VERB
ftr-428	1031	2	supra	supra	PROPN
ftr-428	1031	3	note	note	VERB
ftr-428	1031	4	182	182	NUM
ftr-428	1031	5	and	and	CCONJ
ftr-428	1031	6	accompanying	accompany	VERB
ftr-428	1031	7	text	text	NOUN
ftr-428	1031	8	.	.	PUNCT
ftr-428	1032	1	185.estate	185.estate	NUM
ftr-428	1032	2	oftully	oftully	ADV
ftr-428	1032	3	,	,	PUNCT
ftr-428	1032	4	528	528	NUM
ftr-428	1032	5	f.2d	f.2d	X
ftr-428	1032	6	at	at	ADP
ftr-428	1032	7	1406	1406	NUM
ftr-428	1032	8	.	.	PUNCT
ftr-428	1033	1	(	(	PUNCT
ftr-428	1033	2	stating	state	VERB
ftr-428	1033	3	that	that	SCONJ
ftr-428	1033	4	"	"	PUNCT
ftr-428	1033	5	[	[	X
ftr-428	1033	6	w]hile	w]hile	ADP
ftr-428	1033	7	it	it	PRON
ftr-428	1033	8	maybe	maybe	ADV
ftr-428	1033	9	argued	argue	VERB
ftr-428	1033	10	that	that	SCONJ
ftr-428	1033	11	tully	tully	ADV
ftr-428	1033	12	kept	keep	VERB
ftr-428	1033	13	a	a	DET
ftr-428	1033	14	certain	certain	ADJ
ftr-428	1033	15	de	de	X
ftr-428	1033	16	minimis	minimis	NOUN
ftr-428	1033	17	association	association	NOUN
ftr-428	1033	18	with	with	ADP
ftr-428	1033	19	the	the	DET
ftr-428	1033	20	death	death	NOUN
ftr-428	1033	21	benefit	benefit	NOUN
ftr-428	1033	22	plan	plan	NOUN
ftr-428	1033	23	,	,	PUNCT
ftr-428	1033	24	such	such	ADJ
ftr-428	1033	25	association	association	NOUN
ftr-428	1033	26	never	never	ADV
ftr-428	1033	27	rose	rise	VERB
ftr-428	1033	28	to	to	ADP
ftr-428	1033	29	the	the	DET
ftr-428	1033	30	dignity	dignity	NOUN
ftr-428	1033	31	of	of	ADP
ftr-428	1033	32	a	a	DET
ftr-428	1033	33	power	power	NOUN
ftr-428	1033	34	to	to	PART
ftr-428	1033	35	'	'	PUNCT
ftr-428	1033	36	alter	alter	VERB
ftr-428	1033	37	,	,	PUNCT
ftr-428	1033	38	amend	amend	VERB
ftr-428	1033	39	,	,	PUNCT
ftr-428	1033	40	revoke	revoke	VERB
ftr-428	1033	41	or	or	CCONJ
ftr-428	1033	42	terminate	terminate	VERB
ftr-428	1033	43	'	'	PUNCT
ftr-428	1033	44	the	the	DET
ftr-428	1033	45	transfer	transfer	NOUN
ftr-428	1033	46	.	.	PUNCT
ftr-428	1033	47	"	"	PUNCT
ftr-428	1034	1	i	i	PRON
ftr-428	1034	2	d.	d.	PROPN
ftr-428	1034	3	)	)	PUNCT
ftr-428	1034	4	.	.	PUNCT
ftr-428	1035	1	2001u	2001u	NOUN
ftr-428	1035	2	florida	florida	PROPN
ftr-428	1035	3	tax	tax	NOUN
ftr-428	1035	4	review	review	NOUN
ftr-428	1035	5	section	section	NOUN
ftr-428	1035	6	2039	2039	NUM
ftr-428	1035	7	,	,	PUNCT
ftr-428	1035	8	enacted	enact	VERB
ftr-428	1035	9	in	in	ADP
ftr-428	1035	10	the	the	DET
ftr-428	1035	11	1954	1954	NUM
ftr-428	1035	12	code	code	NOUN
ftr-428	1035	13	as	as	ADP
ftr-428	1035	14	a	a	DET
ftr-428	1035	15	clarification	clarification	NOUN
ftr-428	1035	16	of	of	ADP
ftr-428	1035	17	the	the	DET
ftr-428	1035	18	treatment	treatment	NOUN
ftr-428	1035	19	of	of	ADP
ftr-428	1035	20	joint	joint	ADJ
ftr-428	1035	21	and	and	CCONJ
ftr-428	1035	22	survivorship	survivorship	NOUN
ftr-428	1035	23	annuities	annuity	NOUN
ftr-428	1035	24	in	in	ADP
ftr-428	1035	25	an	an	DET
ftr-428	1035	26	employment	employment	NOUN
ftr-428	1035	27	context,186	context,186	NOUN
ftr-428	1035	28	includes	include	VERB
ftr-428	1035	29	in	in	ADP
ftr-428	1035	30	decedent	decedent	NOUN
ftr-428	1035	31	's	's	PART
ftr-428	1035	32	estate	estate	NOUN
ftr-428	1035	33	the	the	DET
ftr-428	1035	34	value	value	NOUN
ftr-428	1035	35	of"an	of"an	PUNCT
ftr-428	1035	36	annuity	annuity	NOUN
ftr-428	1035	37	or	or	CCONJ
ftr-428	1035	38	other	other	ADJ
ftr-428	1035	39	payment	payment	NOUN
ftr-428	1035	40	"	"	PUNCT
ftr-428	1035	41	issued	issue	VERB
ftr-428	1035	42	under	under	ADP
ftr-428	1035	43	some	some	DET
ftr-428	1035	44	kind	kind	NOUN
ftr-428	1035	45	of	of	ADP
ftr-428	1035	46	employment	employment	NOUN
ftr-428	1035	47	agreement'87	agreement'87	NOUN
ftr-428	1035	48	that	that	PRON
ftr-428	1035	49	a	a	DET
ftr-428	1035	50	beneficiary	beneficiary	NOUN
ftr-428	1035	51	is	be	AUX
ftr-428	1035	52	entitled	entitle	VERB
ftr-428	1035	53	to	to	PART
ftr-428	1035	54	receive	receive	VERB
ftr-428	1035	55	if	if	SCONJ
ftr-428	1035	56	he	he	PRON
ftr-428	1035	57	survives	survive	VERB
ftr-428	1035	58	the	the	DET
ftr-428	1035	59	decedent	decedent	NOUN
ftr-428	1035	60	and	and	CCONJ
ftr-428	1035	61	that	that	SCONJ
ftr-428	1035	62	the	the	DET
ftr-428	1035	63	decedent	decedent	NOUN
ftr-428	1035	64	had	have	VERB
ftr-428	1035	65	a	a	DET
ftr-428	1035	66	right	right	NOUN
ftr-428	1035	67	to	to	PART
ftr-428	1035	68	enjoy	enjoy	VERB
ftr-428	1035	69	during	during	ADP
ftr-428	1035	70	his	his	PRON
ftr-428	1035	71	lifetime	lifetime	NOUN
ftr-428	1035	72	or	or	CCONJ
ftr-428	1035	73	before	before	ADP
ftr-428	1035	74	his	his	PRON
ftr-428	1035	75	death	death	NOUN
ftr-428	1035	76	.	.	PUNCT
ftr-428	1036	1	'88	'88	NUM
ftr-428	1036	2	the	the	DET
ftr-428	1036	3	statute	statute	NOUN
ftr-428	1036	4	combines	combine	VERB
ftr-428	1036	5	a	a	DET
ftr-428	1036	6	kind	kind	NOUN
ftr-428	1036	7	of	of	ADP
ftr-428	1036	8	survivorship	survivorship	NOUN
ftr-428	1036	9	requirement	requirement	NOUN
ftr-428	1036	10	somewhat	somewhat	ADV
ftr-428	1036	11	similar	similar	ADJ
ftr-428	1036	12	to	to	ADP
ftr-428	1036	13	section	section	NOUN
ftr-428	1036	14	2037189	2037189	NUM
ftr-428	1036	15	with	with	ADP
ftr-428	1036	16	the	the	DET
ftr-428	1036	17	time	time	NOUN
ftr-428	1036	18	186	186	NUM
ftr-428	1036	19	.	.	PUNCT
ftr-428	1037	1	see	see	VERB
ftr-428	1037	2	1954	1954	NUM
ftr-428	1037	3	h.	h.	PROPN
ftr-428	1037	4	rep	rep	PROPN
ftr-428	1037	5	.	.	PROPN
ftr-428	1037	6	,	,	PUNCT
ftr-428	1037	7	supra	supra	PROPN
ftr-428	1037	8	note	note	PROPN
ftr-428	1037	9	18	18	NUM
ftr-428	1037	10	,	,	PUNCT
ftr-428	1037	11	at	at	ADP
ftr-428	1037	12	90	90	NUM
ftr-428	1037	13	-	-	SYM
ftr-428	1037	14	9	9	NUM
ftr-428	1037	15	land	land	NOUN
ftr-428	1037	16	at	at	ADP
ftr-428	1037	17	a3	a3	NOUN
ftr-428	1037	18	14	14	NUM
ftr-428	1037	19	-	-	SYM
ftr-428	1037	20	a315	a315	PROPN
ftr-428	1037	21	.	.	PUNCT
ftr-428	1038	1	the	the	DET
ftr-428	1038	2	report	report	NOUN
ftr-428	1038	3	stated	state	VERB
ftr-428	1038	4	that	that	SCONJ
ftr-428	1038	5	"	"	PUNCT
ftr-428	1038	6	[	[	X
ftr-428	1038	7	i]t	i]t	NOUN
ftr-428	1038	8	is	be	AUX
ftr-428	1038	9	not	not	PART
ftr-428	1038	10	clear	clear	ADJ
ftr-428	1038	11	under	under	ADP
ftr-428	1038	12	existing	exist	VERB
ftr-428	1038	13	law	law	NOUN
ftr-428	1038	14	whether	whether	SCONJ
ftr-428	1038	15	an	an	DET
ftr-428	1038	16	annuity	annuity	NOUN
ftr-428	1038	17	of	of	ADP
ftr-428	1038	18	that	that	DET
ftr-428	1038	19	type	type	NOUN
ftr-428	1038	20	purchased	purchase	VERB
ftr-428	1038	21	by	by	ADP
ftr-428	1038	22	the	the	DET
ftr-428	1038	23	decedent	decedent	NOUN
ftr-428	1038	24	's	's	PART
ftr-428	1038	25	employer	employer	NOUN
ftr-428	1038	26	,	,	PUNCT
ftr-428	1038	27	or	or	CCONJ
ftr-428	1038	28	an	an	DET
ftr-428	1038	29	annuity	annuity	NOUN
ftr-428	1038	30	to	to	PART
ftr-428	1038	31	which	which	PRON
ftr-428	1038	32	both	both	CCONJ
ftr-428	1038	33	the	the	DET
ftr-428	1038	34	decedent	decedent	NOUN
ftr-428	1038	35	and	and	CCONJ
ftr-428	1038	36	his	his	PRON
ftr-428	1038	37	employer	employer	NOUN
ftr-428	1038	38	made	make	VERB
ftr-428	1038	39	contributions	contribution	NOUN
ftr-428	1038	40	is	be	AUX
ftr-428	1038	41	includable	includable	ADJ
ftr-428	1038	42	in	in	ADP
ftr-428	1038	43	the	the	DET
ftr-428	1038	44	decedent	decedent	NOUN
ftr-428	1038	45	's	's	PART
ftr-428	1038	46	gross	gross	ADJ
ftr-428	1038	47	estate	estate	NOUN
ftr-428	1038	48	"	"	PUNCT
ftr-428	1038	49	and	and	CCONJ
ftr-428	1038	50	that	that	SCONJ
ftr-428	1038	51	"	"	PUNCT
ftr-428	1038	52	[	[	X
ftr-428	1038	53	t]his	t]his	DET
ftr-428	1038	54	section	section	NOUN
ftr-428	1038	55	is	be	AUX
ftr-428	1038	56	new	new	ADJ
ftr-428	1038	57	and	and	CCONJ
ftr-428	1038	58	does	do	AUX
ftr-428	1038	59	not	not	PART
ftr-428	1038	60	correspond	correspond	VERB
ftr-428	1038	61	to	to	ADP
ftr-428	1038	62	any	any	DET
ftr-428	1038	63	specific	specific	ADJ
ftr-428	1038	64	provisions	provision	NOUN
ftr-428	1038	65	of	of	ADP
ftr-428	1038	66	existing	exist	VERB
ftr-428	1038	67	law	law	NOUN
ftr-428	1038	68	.	.	PUNCT
ftr-428	1038	69	"	"	PUNCT
ftr-428	1039	1	i	i	PRON
ftr-428	1039	2	d.	d.	PROPN
ftr-428	1039	3	at	at	ADP
ftr-428	1039	4	90	90	NUM
ftr-428	1039	5	.	.	PUNCT
ftr-428	1040	1	the	the	DET
ftr-428	1040	2	report	report	NOUN
ftr-428	1040	3	also	also	ADV
ftr-428	1040	4	gave	give	VERB
ftr-428	1040	5	examples	example	NOUN
ftr-428	1040	6	of	of	ADP
ftr-428	1040	7	contracts	contract	NOUN
ftr-428	1040	8	to	to	PART
ftr-428	1040	9	which	which	PRON
ftr-428	1040	10	section	section	NOUN
ftr-428	1040	11	2039	2039	NUM
ftr-428	1040	12	is	be	AUX
ftr-428	1040	13	applicable	applicable	ADJ
ftr-428	1040	14	.	.	PUNCT
ftr-428	1041	1	see	see	VERB
ftr-428	1041	2	i	i	PRON
ftr-428	1041	3	d.	d.	PROPN
ftr-428	1041	4	at	at	ADP
ftr-428	1041	5	a314	a314	PROPN
ftr-428	1041	6	-	-	PUNCT
ftr-428	1041	7	a315	a315	PROPN
ftr-428	1041	8	;	;	PUNCT
ftr-428	1041	9	h.	h.	PROPN
ftr-428	1041	10	rep	rep	PROPN
ftr-428	1041	11	.	.	PROPN
ftr-428	1042	1	no	no	NOUN
ftr-428	1042	2	.	.	NOUN
ftr-428	1042	3	2543	2543	NUM
ftr-428	1042	4	,	,	PUNCT
ftr-428	1042	5	83d	83d	X
ftr-428	1042	6	cong	cong	NOUN
ftr-428	1042	7	.	.	PROPN
ftr-428	1042	8	,	,	PUNCT
ftr-428	1042	9	2d	2d	PROPN
ftr-428	1042	10	sess	sess	NOUN
ftr-428	1042	11	.	.	PUNCT
ftr-428	1043	1	74	74	NUM
ftr-428	1043	2	(	(	PUNCT
ftr-428	1043	3	1954	1954	NUM
ftr-428	1043	4	)	)	PUNCT
ftr-428	1043	5	.	.	PUNCT
ftr-428	1044	1	the	the	DET
ftr-428	1044	2	statute	statute	NOUN
ftr-428	1044	3	was	be	AUX
ftr-428	1044	4	intended	intend	VERB
ftr-428	1044	5	to	to	PART
ftr-428	1044	6	tax	tax	VERB
ftr-428	1044	7	employee	employee	NOUN
ftr-428	1044	8	death	death	NOUN
ftr-428	1044	9	benefits	benefit	NOUN
ftr-428	1044	10	.	.	PUNCT
ftr-428	1045	1	see	see	VERB
ftr-428	1045	2	e.g.	e.g.	ADV
ftr-428	1045	3	,	,	PUNCT
ftr-428	1045	4	estate	estate	NOUN
ftr-428	1045	5	of	of	ADP
ftr-428	1045	6	barr	barr	PROPN
ftr-428	1045	7	v.	v.	PROPN
ftr-428	1045	8	commissioner	commissioner	PROPN
ftr-428	1045	9	,	,	PUNCT
ftr-428	1045	10	40	40	NUM
ftr-428	1045	11	t.c	t.c	PROPN
ftr-428	1045	12	.	.	PROPN
ftr-428	1045	13	227	227	NUM
ftr-428	1045	14	,	,	PUNCT
ftr-428	1045	15	234	234	NUM
ftr-428	1045	16	-	-	SYM
ftr-428	1045	17	235	235	NUM
ftr-428	1045	18	(	(	PUNCT
ftr-428	1045	19	1063	1063	NUM
ftr-428	1045	20	)	)	PUNCT
ftr-428	1045	21	;	;	PUNCT
ftr-428	1045	22	estate	estate	NOUN
ftr-428	1045	23	of	of	ADP
ftr-428	1045	24	schelberg	schelberg	PROPN
ftr-428	1045	25	v.	v.	PROPN
ftr-428	1045	26	commissioner	commissioner	PROPN
ftr-428	1045	27	,	,	PUNCT
ftr-428	1045	28	70	70	NUM
ftr-428	1045	29	t.c	t.c	PROPN
ftr-428	1045	30	.	.	PROPN
ftr-428	1045	31	690	690	NUM
ftr-428	1045	32	,	,	PUNCT
ftr-428	1045	33	698	698	NUM
ftr-428	1045	34	(	(	PUNCT
ftr-428	1045	35	1978	1978	NUM
ftr-428	1045	36	)	)	PUNCT
ftr-428	1045	37	,	,	PUNCT
ftr-428	1045	38	rev'd	rev'd	VERB
ftr-428	1045	39	,	,	PUNCT
ftr-428	1045	40	612	612	NUM
ftr-428	1045	41	f.2d	f.2d	SYM
ftr-428	1045	42	25	25	NUM
ftr-428	1045	43	(	(	PUNCT
ftr-428	1045	44	2d	2d	NUM
ftr-428	1045	45	cir	cir	NOUN
ftr-428	1045	46	.	.	PUNCT
ftr-428	1045	47	1979	1979	NUM
ftr-428	1045	48	)	)	PUNCT
ftr-428	1045	49	;	;	PUNCT
ftr-428	1045	50	bahen	bahen	PROPN
ftr-428	1045	51	's	's	PART
ftr-428	1045	52	estate	estate	PROPN
ftr-428	1045	53	v.	v.	PROPN
ftr-428	1045	54	united	united	PROPN
ftr-428	1045	55	states	states	PROPN
ftr-428	1045	56	,	,	PUNCT
ftr-428	1045	57	305	305	NUM
ftr-428	1045	58	f.2d	f.2d	NOUN
ftr-428	1045	59	827	827	NUM
ftr-428	1045	60	,	,	PUNCT
ftr-428	1045	61	835	835	NUM
ftr-428	1045	62	(	(	PUNCT
ftr-428	1045	63	1962	1962	NUM
ftr-428	1045	64	)	)	PUNCT
ftr-428	1045	65	(	(	PUNCT
ftr-428	1045	66	congress	congress	PROPN
ftr-428	1045	67	wanted	want	VERB
ftr-428	1045	68	to	to	PART
ftr-428	1045	69	tax	tax	VERB
ftr-428	1045	70	"	"	PUNCT
ftr-428	1045	71	a	a	DET
ftr-428	1045	72	large	large	ADJ
ftr-428	1045	73	share	share	NOUN
ftr-428	1045	74	of	of	ADP
ftr-428	1045	75	employer	employer	NOUN
ftr-428	1045	76	-	-	PUNCT
ftr-428	1045	77	contributed	contribute	VERB
ftr-428	1045	78	payments	payment	NOUN
ftr-428	1045	79	to	to	ADP
ftr-428	1045	80	an	an	DET
ftr-428	1045	81	employee	employee	NOUN
ftr-428	1045	82	's	's	PART
ftr-428	1045	83	survivors	survivor	NOUN
ftr-428	1045	84	.	.	PUNCT
ftr-428	1045	85	"	"	PUNCT
ftr-428	1045	86	)	)	PUNCT
ftr-428	1045	87	.	.	PUNCT
ftr-428	1046	1	i	i	PRON
ftr-428	1046	2	d.	d.	PROPN
ftr-428	1046	3	187	187	NUM
ftr-428	1046	4	.	.	PUNCT
ftr-428	1047	1	decedent	decedent	PROPN
ftr-428	1047	2	's	's	PART
ftr-428	1047	3	rights	right	NOUN
ftr-428	1047	4	under	under	ADP
ftr-428	1047	5	different	different	ADJ
ftr-428	1047	6	employee	employee	NOUN
ftr-428	1047	7	plans	plan	NOUN
ftr-428	1047	8	will	will	AUX
ftr-428	1047	9	be	be	AUX
ftr-428	1047	10	considered	consider	VERB
ftr-428	1047	11	together	together	ADV
ftr-428	1047	12	to	to	PART
ftr-428	1047	13	determine	determine	VERB
ftr-428	1047	14	the	the	DET
ftr-428	1047	15	applicability	applicability	NOUN
ftr-428	1047	16	of	of	ADP
ftr-428	1047	17	§	§	PROPN
ftr-428	1047	18	2039	2039	NUM
ftr-428	1047	19	.	.	PUNCT
ftr-428	1048	1	"	"	PUNCT
ftr-428	1048	2	the	the	DET
ftr-428	1048	3	scope	scope	NOUN
ftr-428	1048	4	of	of	ADP
ftr-428	1048	5	section	section	NOUN
ftr-428	1048	6	2039(a	2039(a	NUM
ftr-428	1048	7	)	)	PUNCT
ftr-428	1048	8	and	and	CCONJ
ftr-428	1048	9	(	(	PUNCT
ftr-428	1048	10	b	b	X
ftr-428	1048	11	)	)	PUNCT
ftr-428	1048	12	can	can	AUX
ftr-428	1048	13	not	not	PART
ftr-428	1048	14	be	be	AUX
ftr-428	1048	15	limited	limit	VERB
ftr-428	1048	16	by	by	ADP
ftr-428	1048	17	indirection	indirection	NOUN
ftr-428	1048	18	.	.	PUNCT
ftr-428	1048	19	"	"	PUNCT
ftr-428	1048	20	regs	reg	NOUN
ftr-428	1048	21	.	.	PUNCT
ftr-428	1049	1	§	§	PROPN
ftr-428	1049	2	20.2039	20.2039	NUM
ftr-428	1049	3	-	-	SYM
ftr-428	1049	4	1(b)(ii	1(b)(ii	NUM
ftr-428	1049	5	)	)	PUNCT
ftr-428	1049	6	ex	ex	NOUN
ftr-428	1049	7	.	.	PUNCT
ftr-428	1049	8	(	(	PUNCT
ftr-428	1049	9	6	6	NUM
ftr-428	1049	10	)	)	PUNCT
ftr-428	1049	11	.	.	PUNCT
ftr-428	1050	1	see	see	VERB
ftr-428	1050	2	also	also	ADV
ftr-428	1050	3	looney	looney	PROPN
ftr-428	1050	4	v.	v.	PROPN
ftr-428	1050	5	united	united	PROPN
ftr-428	1050	6	states	states	PROPN
ftr-428	1050	7	,	,	PUNCT
ftr-428	1050	8	569	569	NUM
ftr-428	1050	9	f.supp	f.supp	ADJ
ftr-428	1050	10	.	.	PROPN
ftr-428	1051	1	1569	1569	NUM
ftr-428	1051	2	(	(	PUNCT
ftr-428	1051	3	m.d	m.d	PROPN
ftr-428	1051	4	.	.	PROPN
ftr-428	1051	5	ga	ga	PROPN
ftr-428	1051	6	.	.	PROPN
ftr-428	1051	7	1983	1983	NUM
ftr-428	1051	8	)	)	PUNCT
ftr-428	1052	1	(	(	PUNCT
ftr-428	1052	2	combining	combine	VERB
ftr-428	1052	3	the	the	DET
ftr-428	1052	4	company	company	NOUN
ftr-428	1052	5	's	's	PART
ftr-428	1052	6	disability	disability	NOUN
ftr-428	1052	7	plan	plan	NOUN
ftr-428	1052	8	with	with	ADP
ftr-428	1052	9	its	its	PRON
ftr-428	1052	10	survivor	survivor	NOUN
ftr-428	1052	11	benefits	benefit	NOUN
ftr-428	1052	12	plan	plan	NOUN
ftr-428	1052	13	)	)	PUNCT
ftr-428	1052	14	.	.	PUNCT
ftr-428	1053	1	188	188	NUM
ftr-428	1053	2	.	.	PUNCT
ftr-428	1053	3	section	section	NOUN
ftr-428	1053	4	2039	2039	NUM
ftr-428	1053	5	provides	provide	VERB
ftr-428	1053	6	:	:	PUNCT
ftr-428	1053	7	(	(	PUNCT
ftr-428	1053	8	a	a	X
ftr-428	1053	9	)	)	PUNCT
ftr-428	1053	10	general.-the	general.-the	DET
ftr-428	1053	11	gross	gross	ADJ
ftr-428	1053	12	estate	estate	NOUN
ftr-428	1053	13	shall	shall	AUX
ftr-428	1053	14	include	include	VERB
ftr-428	1053	15	the	the	DET
ftr-428	1053	16	value	value	NOUN
ftr-428	1053	17	of	of	ADP
ftr-428	1053	18	an	an	DET
ftr-428	1053	19	annuity	annuity	NOUN
ftr-428	1053	20	or	or	CCONJ
ftr-428	1053	21	other	other	ADJ
ftr-428	1053	22	payment	payment	NOUN
ftr-428	1053	23	receivable	receivable	NOUN
ftr-428	1053	24	by	by	ADP
ftr-428	1053	25	any	any	DET
ftr-428	1053	26	beneficiary	beneficiary	NOUN
ftr-428	1053	27	by	by	ADP
ftr-428	1053	28	reason	reason	NOUN
ftr-428	1053	29	of	of	ADP
ftr-428	1053	30	surviving	survive	VERB
ftr-428	1053	31	the	the	DET
ftr-428	1053	32	decedent	decedent	NOUN
ftr-428	1053	33	under	under	ADP
ftr-428	1053	34	any	any	DET
ftr-428	1053	35	form	form	NOUN
ftr-428	1053	36	of	of	ADP
ftr-428	1053	37	contract	contract	NOUN
ftr-428	1053	38	or	or	CCONJ
ftr-428	1053	39	agreement	agreement	NOUN
ftr-428	1053	40	entered	enter	VERB
ftr-428	1053	41	into	into	ADP
ftr-428	1053	42	after	after	ADP
ftr-428	1053	43	march	march	PROPN
ftr-428	1053	44	3	3	NUM
ftr-428	1053	45	,	,	PUNCT
ftr-428	1053	46	1931	1931	NUM
ftr-428	1053	47	(	(	PUNCT
ftr-428	1053	48	other	other	ADJ
ftr-428	1053	49	than	than	ADP
ftr-428	1053	50	as	as	ADP
ftr-428	1053	51	insurance	insurance	NOUN
ftr-428	1053	52	under	under	ADP
ftr-428	1053	53	policies	policy	NOUN
ftr-428	1053	54	on	on	ADP
ftr-428	1053	55	the	the	DET
ftr-428	1053	56	life	life	NOUN
ftr-428	1053	57	of	of	ADP
ftr-428	1053	58	the	the	DET
ftr-428	1053	59	decedent	decedent	NOUN
ftr-428	1053	60	)	)	PUNCT
ftr-428	1053	61	,	,	PUNCT
ftr-428	1053	62	if	if	SCONJ
ftr-428	1053	63	,	,	PUNCT
ftr-428	1053	64	under	under	ADP
ftr-428	1053	65	such	such	ADJ
ftr-428	1053	66	contract	contract	NOUN
ftr-428	1053	67	or	or	CCONJ
ftr-428	1053	68	agreement	agreement	NOUN
ftr-428	1053	69	,	,	PUNCT
ftr-428	1053	70	an	an	DET
ftr-428	1053	71	annuity	annuity	NOUN
ftr-428	1053	72	or	or	CCONJ
ftr-428	1053	73	other	other	ADJ
ftr-428	1053	74	payment	payment	NOUN
ftr-428	1053	75	was	be	AUX
ftr-428	1053	76	payable	payable	ADJ
ftr-428	1053	77	to	to	ADP
ftr-428	1053	78	the	the	DET
ftr-428	1053	79	decedent	decedent	NOUN
ftr-428	1053	80	,	,	PUNCT
ftr-428	1053	81	or	or	CCONJ
ftr-428	1053	82	the	the	DET
ftr-428	1053	83	decedent	decedent	NOUN
ftr-428	1053	84	possessed	possess	VERB
ftr-428	1053	85	the	the	DET
ftr-428	1053	86	right	right	NOUN
ftr-428	1053	87	to	to	PART
ftr-428	1053	88	receive	receive	VERB
ftr-428	1053	89	such	such	ADJ
ftr-428	1053	90	annuity	annuity	NOUN
ftr-428	1053	91	or	or	CCONJ
ftr-428	1053	92	payment	payment	NOUN
ftr-428	1053	93	,	,	PUNCT
ftr-428	1053	94	either	either	CCONJ
ftr-428	1053	95	alone	alone	ADJ
ftr-428	1053	96	or	or	CCONJ
ftr-428	1053	97	in	in	ADP
ftr-428	1053	98	conjunction	conjunction	NOUN
ftr-428	1053	99	with	with	ADP
ftr-428	1053	100	another	another	PRON
ftr-428	1053	101	for	for	ADP
ftr-428	1053	102	his	his	PRON
ftr-428	1053	103	life	life	NOUN
ftr-428	1053	104	or	or	CCONJ
ftr-428	1053	105	for	for	ADP
ftr-428	1053	106	any	any	DET
ftr-428	1053	107	period	period	NOUN
ftr-428	1053	108	not	not	PART
ftr-428	1053	109	ascertainable	ascertainable	ADJ
ftr-428	1053	110	without	without	ADP
ftr-428	1053	111	reference	reference	NOUN
ftr-428	1053	112	to	to	ADP
ftr-428	1053	113	his	his	PRON
ftr-428	1053	114	death	death	NOUN
ftr-428	1053	115	or	or	CCONJ
ftr-428	1053	116	for	for	ADP
ftr-428	1053	117	any	any	DET
ftr-428	1053	118	period	period	NOUN
ftr-428	1053	119	which	which	PRON
ftr-428	1053	120	does	do	AUX
ftr-428	1053	121	not	not	PART
ftr-428	1053	122	in	in	ADP
ftr-428	1053	123	fact	fact	NOUN
ftr-428	1053	124	end	end	VERB
ftr-428	1053	125	before	before	ADP
ftr-428	1053	126	his	his	PRON
ftr-428	1053	127	death	death	NOUN
ftr-428	1053	128	.	.	PUNCT
ftr-428	1054	1	congress	congress	PROPN
ftr-428	1054	2	had	have	AUX
ftr-428	1054	3	created	create	VERB
ftr-428	1054	4	exceptions	exception	NOUN
ftr-428	1054	5	for	for	ADP
ftr-428	1054	6	benefits	benefit	NOUN
ftr-428	1054	7	relating	relate	VERB
ftr-428	1054	8	to	to	ADP
ftr-428	1054	9	qualified	qualified	ADJ
ftr-428	1054	10	plans	plan	NOUN
ftr-428	1054	11	(	(	PUNCT
ftr-428	1054	12	originally	originally	ADV
ftr-428	1054	13	designated	designate	VERB
ftr-428	1054	14	as	as	ADP
ftr-428	1054	15	irc	irc	PROPN
ftr-428	1054	16	§	§	PROPN
ftr-428	1054	17	2039(c	2039(c	PROPN
ftr-428	1054	18	)	)	PUNCT
ftr-428	1054	19	)	)	PUNCT
ftr-428	1054	20	and	and	CCONJ
ftr-428	1054	21	ira	ira	PROPN
ftr-428	1054	22	's	's	PART
ftr-428	1054	23	(	(	PUNCT
ftr-428	1054	24	§	§	PROPN
ftr-428	1054	25	2036(e	2036(e	NUM
ftr-428	1054	26	)	)	PUNCT
ftr-428	1054	27	)	)	PUNCT
ftr-428	1054	28	,	,	PUNCT
ftr-428	1054	29	which	which	PRON
ftr-428	1054	30	were	be	AUX
ftr-428	1054	31	enacted	enact	VERB
ftr-428	1054	32	by	by	ADP
ftr-428	1054	33	the	the	DET
ftr-428	1054	34	tax	tax	NOUN
ftr-428	1054	35	reform	reform	NOUN
ftr-428	1054	36	act	act	NOUN
ftr-428	1054	37	of	of	ADP
ftr-428	1054	38	1976	1976	NUM
ftr-428	1054	39	.	.	PUNCT
ftr-428	1055	1	see	see	VERB
ftr-428	1055	2	h.	h.	PROPN
ftr-428	1055	3	rep	rep	PROPN
ftr-428	1055	4	.	.	PROPN
ftr-428	1056	1	no	no	INTJ
ftr-428	1056	2	.	.	NOUN
ftr-428	1057	1	94	94	NUM
ftr-428	1057	2	-	-	SYM
ftr-428	1057	3	1380	1380	NUM
ftr-428	1057	4	,	,	PUNCT
ftr-428	1057	5	94th	94th	ADJ
ftr-428	1057	6	cong	cong	NOUN
ftr-428	1057	7	.	.	PROPN
ftr-428	1057	8	,	,	PUNCT
ftr-428	1057	9	2d	2d	PROPN
ftr-428	1057	10	sess	sess	NOUN
ftr-428	1057	11	.	.	PUNCT
ftr-428	1058	1	68	68	NUM
ftr-428	1058	2	-	-	SYM
ftr-428	1058	3	70	70	NUM
ftr-428	1058	4	)	)	PUNCT
ftr-428	1058	5	,	,	PUNCT
ftr-428	1058	6	and	and	CCONJ
ftr-428	1058	7	for	for	ADP
ftr-428	1058	8	annuities	annuity	NOUN
ftr-428	1058	9	resulting	result	VERB
ftr-428	1058	10	from	from	ADP
ftr-428	1058	11	community	community	NOUN
ftr-428	1058	12	property	property	NOUN
ftr-428	1058	13	laws	law	NOUN
ftr-428	1058	14	(	(	PUNCT
ftr-428	1058	15	replacing	replace	VERB
ftr-428	1058	16	the	the	DET
ftr-428	1058	17	above	above	NOUN
ftr-428	1058	18	as	as	ADP
ftr-428	1058	19	§	§	PROPN
ftr-428	1058	20	2039(c	2039(c	PROPN
ftr-428	1058	21	)	)	PUNCT
ftr-428	1058	22	)	)	PUNCT
ftr-428	1058	23	,	,	PUNCT
ftr-428	1058	24	but	but	CCONJ
ftr-428	1058	25	the	the	DET
ftr-428	1058	26	exceptions	exception	NOUN
ftr-428	1058	27	have	have	AUX
ftr-428	1058	28	been	be	AUX
ftr-428	1058	29	repealed	repeal	VERB
ftr-428	1058	30	.	.	PUNCT
ftr-428	1059	1	see	see	VERB
ftr-428	1059	2	100	100	NUM
ftr-428	1059	3	cong	cong	NOUN
ftr-428	1059	4	.	.	PUNCT
ftr-428	1060	1	rec	rec	PROPN
ftr-428	1060	2	.	.	PROPN
ftr-428	1060	3	3436	3436	NUM
ftr-428	1060	4	(	(	PUNCT
ftr-428	1060	5	march	march	PROPN
ftr-428	1060	6	17	17	NUM
ftr-428	1060	7	,	,	PUNCT
ftr-428	1060	8	1954	1954	NUM
ftr-428	1060	9	)	)	PUNCT
ftr-428	1060	10	(	(	PUNCT
ftr-428	1060	11	statement	statement	NOUN
ftr-428	1060	12	of	of	ADP
ftr-428	1060	13	mr	mr	PROPN
ftr-428	1060	14	.	.	PROPN
ftr-428	1060	15	bymes	bymes	PROPN
ftr-428	1060	16	)	)	PUNCT
ftr-428	1060	17	;	;	PUNCT
ftr-428	1060	18	1954	1954	NUM
ftr-428	1060	19	s.	s.	PROPN
ftr-428	1060	20	rep	rep	PROPN
ftr-428	1060	21	.	.	PROPN
ftr-428	1060	22	,	,	PUNCT
ftr-428	1060	23	supra	supra	PROPN
ftr-428	1060	24	note	note	PROPN
ftr-428	1060	25	18	18	NUM
ftr-428	1060	26	,	,	PUNCT
ftr-428	1060	27	at	at	ADP
ftr-428	1060	28	123	123	NUM
ftr-428	1060	29	-	-	SYM
ftr-428	1060	30	124	124	NUM
ftr-428	1060	31	(	(	PUNCT
ftr-428	1060	32	the	the	DET
ftr-428	1060	33	exception	exception	NOUN
ftr-428	1060	34	for	for	ADP
ftr-428	1060	35	certain	certain	ADJ
ftr-428	1060	36	qualified	qualified	ADJ
ftr-428	1060	37	plans	plan	NOUN
ftr-428	1060	38	to	to	ADP
ftr-428	1060	39	the	the	DET
ftr-428	1060	40	house	house	NOUN
ftr-428	1060	41	bill	bill	PROPN
ftr-428	1060	42	)	)	PUNCT
ftr-428	1060	43	.	.	PUNCT
ftr-428	1061	1	pub	pub	NOUN
ftr-428	1061	2	.	.	PUNCT
ftr-428	1062	1	l.	l.	PROPN
ftr-428	1062	2	no	no	INTJ
ftr-428	1062	3	.	.	PROPN
ftr-428	1063	1	98	98	NUM
ftr-428	1063	2	-	-	SYM
ftr-428	1063	3	369	369	NUM
ftr-428	1063	4	,	,	PUNCT
ftr-428	1063	5	§	§	PROPN
ftr-428	1063	6	525(a	525(a	PROPN
ftr-428	1063	7	)	)	PUNCT
ftr-428	1063	8	(	(	PUNCT
ftr-428	1063	9	i.e.	i.e.	X
ftr-428	1063	10	,	,	PUNCT
ftr-428	1063	11	the	the	DET
ftr-428	1063	12	deficit	deficit	NOUN
ftr-428	1063	13	reduction	reduction	NOUN
ftr-428	1063	14	act	act	NOUN
ftr-428	1063	15	of	of	ADP
ftr-428	1063	16	1984	1984	NUM
ftr-428	1063	17	)	)	PUNCT
ftr-428	1063	18	,	,	PUNCT
ftr-428	1063	19	repealed	repeal	VERB
ftr-428	1063	20	the	the	DET
ftr-428	1063	21	special	special	ADJ
ftr-428	1063	22	provisions	provision	NOUN
ftr-428	1063	23	of	of	ADP
ftr-428	1063	24	§	§	PROPN
ftr-428	1063	25	§	§	NOUN
ftr-428	1063	26	2039(c)(g	2039(c)(g	NUM
ftr-428	1063	27	)	)	PUNCT
ftr-428	1063	28	for	for	ADP
ftr-428	1063	29	qualified	qualified	ADJ
ftr-428	1063	30	plans	plan	NOUN
ftr-428	1063	31	)	)	PUNCT
ftr-428	1063	32	and	and	CCONJ
ftr-428	1063	33	pub	pub	NOUN
ftr-428	1063	34	.	.	PUNCT
ftr-428	1064	1	l.	l.	PROPN
ftr-428	1064	2	no	no	INTJ
ftr-428	1064	3	.	.	PROPN
ftr-428	1065	1	99	99	NUM
ftr-428	1065	2	-	-	SYM
ftr-428	1065	3	514	514	NUM
ftr-428	1065	4	,	,	PUNCT
ftr-428	1065	5	§	§	PROPN
ftr-428	1065	6	1852(e)(1)(a	1852(e)(1)(a	NUM
ftr-428	1065	7	)	)	PUNCT
ftr-428	1065	8	(	(	PUNCT
ftr-428	1065	9	i.e.	i.e.	X
ftr-428	1065	10	,	,	PUNCT
ftr-428	1065	11	the	the	DET
ftr-428	1065	12	tax	tax	NOUN
ftr-428	1065	13	reform	reform	NOUN
ftr-428	1065	14	act	act	NOUN
ftr-428	1065	15	of	of	ADP
ftr-428	1065	16	1986	1986	NUM
ftr-428	1065	17	)	)	PUNCT
ftr-428	1065	18	,	,	PUNCT
ftr-428	1065	19	repealed	repeal	VERB
ftr-428	1065	20	the	the	DET
ftr-428	1065	21	special	special	ADJ
ftr-428	1065	22	provision	provision	NOUN
ftr-428	1065	23	relating	relate	VERB
ftr-428	1065	24	to	to	ADP
ftr-428	1065	25	annuities	annuity	NOUN
ftr-428	1065	26	created	create	VERB
ftr-428	1065	27	by	by	ADP
ftr-428	1065	28	community	community	NOUN
ftr-428	1065	29	property	property	NOUN
ftr-428	1065	30	laws	law	NOUN
ftr-428	1065	31	.	.	PUNCT
ftr-428	1066	1	section	section	NOUN
ftr-428	1066	2	2039	2039	NUM
ftr-428	1066	3	is	be	AUX
ftr-428	1066	4	not	not	PART
ftr-428	1066	5	an	an	DET
ftr-428	1066	6	exclusive	exclusive	ADJ
ftr-428	1066	7	section	section	NOUN
ftr-428	1066	8	and	and	CCONJ
ftr-428	1066	9	other	other	ADJ
ftr-428	1066	10	statutes	statute	NOUN
ftr-428	1066	11	may	may	AUX
ftr-428	1066	12	apply	apply	VERB
ftr-428	1066	13	;	;	PUNCT
ftr-428	1066	14	however	however	ADV
ftr-428	1066	15	,	,	PUNCT
ftr-428	1066	16	§	§	PROPN
ftr-428	1066	17	2039	2039	NUM
ftr-428	1066	18	does	do	AUX
ftr-428	1066	19	not	not	PART
ftr-428	1066	20	include	include	VERB
ftr-428	1066	21	insurance	insurance	NOUN
ftr-428	1066	22	on	on	ADP
ftr-428	1066	23	decedent	decedent	NOUN
ftr-428	1066	24	's	's	PART
ftr-428	1066	25	life	life	NOUN
ftr-428	1066	26	.	.	PUNCT
ftr-428	1067	1	1954	1954	NUM
ftr-428	1067	2	s.	s.	PROPN
ftr-428	1067	3	rep	rep	PROPN
ftr-428	1067	4	.	.	PROPN
ftr-428	1067	5	,	,	PUNCT
ftr-428	1067	6	supra	supra	PROPN
ftr-428	1067	7	note	note	PROPN
ftr-428	1067	8	18	18	NUM
ftr-428	1067	9	,	,	PUNCT
ftr-428	1067	10	at	at	ADP
ftr-428	1067	11	470	470	NUM
ftr-428	1067	12	(	(	PUNCT
ftr-428	1067	13	"	"	PUNCT
ftr-428	1067	14	this	this	DET
ftr-428	1067	15	section	section	NOUN
ftr-428	1067	16	does	do	AUX
ftr-428	1067	17	not	not	PART
ftr-428	1067	18	,	,	PUNCT
ftr-428	1067	19	however	however	ADV
ftr-428	1067	20	,	,	PUNCT
ftr-428	1067	21	apply	apply	VERB
ftr-428	1067	22	to	to	ADP
ftr-428	1067	23	insurance	insurance	NOUN
ftr-428	1067	24	under	under	ADP
ftr-428	1067	25	policies	policy	NOUN
ftr-428	1067	26	on	on	ADP
ftr-428	1067	27	the	the	DET
ftr-428	1067	28	life	life	NOUN
ftr-428	1067	29	of	of	ADP
ftr-428	1067	30	the	the	DET
ftr-428	1067	31	decedent	decedent	NOUN
ftr-428	1067	32	to	to	PART
ftr-428	1067	33	which	which	PRON
ftr-428	1067	34	§	§	PROPN
ftr-428	1067	35	2042	2042	NUM
ftr-428	1067	36	is	be	AUX
ftr-428	1067	37	applicable	applicable	ADJ
ftr-428	1067	38	.	.	PUNCT
ftr-428	1068	1	"	"	PUNCT
ftr-428	1068	2	)	)	PUNCT
ftr-428	1068	3	.	.	PUNCT
ftr-428	1069	1	189	189	NUM
ftr-428	1069	2	.	.	PUNCT
ftr-428	1070	1	see	see	VERB
ftr-428	1070	2	regs	reg	NOUN
ftr-428	1070	3	.	.	PUNCT
ftr-428	1071	1	§	§	PROPN
ftr-428	1071	2	20.2039.1(b)(2	20.2039.1(b)(2	NUM
ftr-428	1071	3	)	)	PUNCT
ftr-428	1071	4	ex	ex	NOUN
ftr-428	1071	5	.	.	PUNCT
ftr-428	1071	6	(	(	PUNCT
ftr-428	1071	7	5	5	NUM
ftr-428	1071	8	)	)	PUNCT
ftr-428	1071	9	,	,	PUNCT
ftr-428	1071	10	(	(	PUNCT
ftr-428	1071	11	wherein	wherein	ADV
ftr-428	1071	12	,	,	PUNCT
ftr-428	1071	13	according	accord	VERB
ftr-428	1071	14	to	to	ADP
ftr-428	1071	15	the	the	DET
ftr-428	1071	16	company	company	NOUN
ftr-428	1071	17	's	's	PART
ftr-428	1071	18	plan	plan	NOUN
ftr-428	1071	19	,	,	PUNCT
ftr-428	1071	20	the	the	DET
ftr-428	1071	21	employee	employee	NOUN
ftr-428	1071	22	would	would	AUX
ftr-428	1071	23	receive	receive	VERB
ftr-428	1071	24	2	2	NUM
ftr-428	1071	25	at	at	ADP
ftr-428	1071	26	age	age	NOUN
ftr-428	1071	27	60	60	NUM
ftr-428	1071	28	,	,	PUNCT
ftr-428	1071	29	his	his	PRON
ftr-428	1071	30	retirement	retirement	NOUN
ftr-428	1071	31	,	,	PUNCT
ftr-428	1071	32	and	and	CCONJ
ftr-428	1071	33	his	his	PRON
ftr-428	1071	34	named	name	VERB
ftr-428	1071	35	beneficiary	beneficiary	NOUN
ftr-428	1071	36	would	would	AUX
ftr-428	1071	37	receive	receive	VERB
ftr-428	1071	38	the	the	DET
ftr-428	1071	39	other	other	ADJ
ftr-428	1071	40	2	2	NUM
ftr-428	1071	41	at	at	ADP
ftr-428	1071	42	his	his	PRON
ftr-428	1071	43	death	death	NOUN
ftr-428	1071	44	;	;	PUNCT
ftr-428	1071	45	but	but	CCONJ
ftr-428	1071	46	if	if	SCONJ
ftr-428	1071	47	the	the	DET
ftr-428	1071	48	employee	employee	NOUN
ftr-428	1071	49	died	die	VERB
ftr-428	1071	50	before	before	ADP
ftr-428	1071	51	age	age	NOUN
ftr-428	1071	52	60	60	NUM
ftr-428	1071	53	,	,	PUNCT
ftr-428	1071	54	the	the	DET
ftr-428	1071	55	beneficiary	beneficiary	NOUN
ftr-428	1071	56	would	would	AUX
ftr-428	1071	57	receive	receive	VERB
ftr-428	1071	58	all	all	PRON
ftr-428	1071	59	of	of	ADP
ftr-428	1071	60	the	the	DET
ftr-428	1071	61	annuity	annuity	NOUN
ftr-428	1071	62	.	.	PUNCT
ftr-428	1072	1	according	accord	VERB
ftr-428	1072	2	to	to	ADP
ftr-428	1072	3	the	the	DET
ftr-428	1072	4	example	example	NOUN
ftr-428	1072	5	,	,	PUNCT
ftr-428	1072	6	if	if	SCONJ
ftr-428	1072	7	the	the	DET
ftr-428	1072	8	employee	employee	NOUN
ftr-428	1072	9	died	die	VERB
ftr-428	1072	10	before	before	ADP
ftr-428	1072	11	age	age	NOUN
ftr-428	1072	12	60	60	NUM
ftr-428	1072	13	,	,	PUNCT
ftr-428	1072	14	all	all	PRON
ftr-428	1072	15	would	would	AUX
ftr-428	1072	16	be	be	AUX
ftr-428	1072	17	included	include	VERB
ftr-428	1072	18	under	under	ADP
ftr-428	1072	19	§	§	PROPN
ftr-428	1072	20	2039	2039	NUM
ftr-428	1072	21	)	)	PUNCT
ftr-428	1072	22	.	.	PUNCT
ftr-428	1073	1	[	[	X
ftr-428	1073	2	vol	vol	NOUN
ftr-428	1073	3	.	.	PUNCT
ftr-428	1073	4	5:2	5:2	NUM
ftr-428	1073	5	contingencies	contingency	NOUN
ftr-428	1073	6	and	and	CCONJ
ftr-428	1073	7	the	the	DET
ftr-428	1073	8	estate	estate	NOUN
ftr-428	1073	9	tax	tax	NOUN
ftr-428	1073	10	frames	frame	NOUN
ftr-428	1073	11	and	and	CCONJ
ftr-428	1073	12	lifetime	lifetime	NOUN
ftr-428	1073	13	rights	right	NOUN
ftr-428	1073	14	parallel	parallel	ADJ
ftr-428	1073	15	to	to	ADP
ftr-428	1073	16	section	section	NOUN
ftr-428	1073	17	2036.19	2036.19	NUM
ftr-428	1073	18	the	the	DET
ftr-428	1073	19	amount	amount	NOUN
ftr-428	1073	20	includable	includable	ADJ
ftr-428	1073	21	is	be	AUX
ftr-428	1073	22	proportionate	proportionate	ADJ
ftr-428	1073	23	to	to	ADP
ftr-428	1073	24	the	the	DET
ftr-428	1073	25	amount	amount	NOUN
ftr-428	1073	26	of	of	ADP
ftr-428	1073	27	the	the	DET
ftr-428	1073	28	decedent	decedent	NOUN
ftr-428	1073	29	's	's	PART
ftr-428	1073	30	(	(	PUNCT
ftr-428	1073	31	or	or	CCONJ
ftr-428	1073	32	employer	employer	NOUN
ftr-428	1073	33	's	's	PART
ftr-428	1073	34	)	)	PUNCT
ftr-428	1073	35	contributions.19	contributions.19	NOUN
ftr-428	1073	36	however	however	ADV
ftr-428	1073	37	,	,	PUNCT
ftr-428	1073	38	when	when	SCONJ
ftr-428	1073	39	the	the	DET
ftr-428	1073	40	beneficiary	beneficiary	NOUN
ftr-428	1073	41	's	's	PART
ftr-428	1073	42	benefits	benefit	NOUN
ftr-428	1073	43	are	be	AUX
ftr-428	1073	44	forfeitable	forfeitable	ADJ
ftr-428	1073	45	on	on	ADP
ftr-428	1073	46	the	the	DET
ftr-428	1073	47	happening	happening	NOUN
ftr-428	1073	48	of	of	ADP
ftr-428	1073	49	certain	certain	ADJ
ftr-428	1073	50	events	event	NOUN
ftr-428	1073	51	,	,	PUNCT
ftr-428	1073	52	those	those	DET
ftr-428	1073	53	contingencies	contingency	NOUN
ftr-428	1073	54	affect	affect	VERB
ftr-428	1073	55	the	the	DET
ftr-428	1073	56	value	value	NOUN
ftr-428	1073	57	of	of	ADP
ftr-428	1073	58	the	the	DET
ftr-428	1073	59	payments	payment	NOUN
ftr-428	1073	60	received	receive	VERB
ftr-428	1073	61	and	and	CCONJ
ftr-428	1073	62	thus	thus	ADV
ftr-428	1073	63	reduce	reduce	VERB
ftr-428	1073	64	what	what	PRON
ftr-428	1073	65	is	be	AUX
ftr-428	1073	66	included	include	VERB
ftr-428	1073	67	in	in	ADP
ftr-428	1073	68	decedent	decedent	NOUN
ftr-428	1073	69	's	's	PART
ftr-428	1073	70	estate	estate	NOUN
ftr-428	1073	71	.	.	PUNCT
ftr-428	1074	1	92	92	NUM
ftr-428	1074	2	the	the	DET
ftr-428	1074	3	regulations	regulation	NOUN
ftr-428	1074	4	define	define	VERB
ftr-428	1074	5	the	the	DET
ftr-428	1074	6	terms	term	NOUN
ftr-428	1074	7	"	"	PUNCT
ftr-428	1074	8	other	other	ADJ
ftr-428	1074	9	payment	payment	NOUN
ftr-428	1074	10	"	"	PUNCT
ftr-428	1074	11	and	and	CCONJ
ftr-428	1074	12	"	"	PUNCT
ftr-428	1074	13	agreement	agreement	NOUN
ftr-428	1074	14	'	'	PUNCT
ftr-428	1074	15	93	93	NUM
ftr-428	1074	16	very	very	ADV
ftr-428	1074	17	broadly	broadly	ADV
ftr-428	1074	18	94	94	NUM
ftr-428	1075	1	and	and	CCONJ
ftr-428	1075	2	the	the	DET
ftr-428	1075	3	survivorship	survivorship	NOUN
ftr-428	1075	4	requirement	requirement	NOUN
ftr-428	1075	5	allows	allow	VERB
ftr-428	1075	6	for	for	ADP
ftr-428	1075	7	alternative	alternative	ADJ
ftr-428	1075	8	contingencies	contingency	NOUN
ftr-428	1075	9	.	.	PUNCT
ftr-428	1076	1	195	195	NUM
ftr-428	1076	2	under	under	ADP
ftr-428	1076	3	the	the	DET
ftr-428	1076	4	regulations	regulation	NOUN
ftr-428	1076	5	,	,	PUNCT
ftr-428	1076	6	"	"	PUNCT
ftr-428	1076	7	[	[	X
ftr-428	1076	8	t]he	t]he	ADJ
ftr-428	1076	9	payments	payment	NOUN
ftr-428	1076	10	may	may	AUX
ftr-428	1076	11	be	be	AUX
ftr-428	1076	12	equal	equal	ADJ
ftr-428	1076	13	or	or	CCONJ
ftr-428	1076	14	unequal	unequal	ADJ
ftr-428	1076	15	,	,	PUNCT
ftr-428	1076	16	conditional	conditional	ADJ
ftr-428	1076	17	or	or	CCONJ
ftr-428	1076	18	unconditional	unconditional	ADJ
ftr-428	1076	19	,	,	PUNCT
ftr-428	1076	20	periodic	periodic	ADJ
ftr-428	1076	21	or	or	CCONJ
ftr-428	1076	22	sporadic	sporadic	ADJ
ftr-428	1076	23	.	.	PUNCT
ftr-428	1077	1	"	"	PUNCT
ftr-428	1077	2	'	'	PUNCT
ftr-428	1077	3	96	96	NUM
ftr-428	1077	4	further	far	ADV
ftr-428	1077	5	,	,	PUNCT
ftr-428	1077	6	[	[	X
ftr-428	1077	7	t]he	t]he	ADV
ftr-428	1077	8	decedent	decedent	ADJ
ftr-428	1077	9	'	'	PUNCT
ftr-428	1077	10	possessed	possess	VERB
ftr-428	1077	11	the	the	DET
ftr-428	1077	12	right	right	NOUN
ftr-428	1077	13	to	to	PART
ftr-428	1077	14	receive	receive	VERB
ftr-428	1077	15	'	'	PUNCT
ftr-428	1077	16	an	an	DET
ftr-428	1077	17	annuity	annuity	NOUN
ftr-428	1077	18	or	or	CCONJ
ftr-428	1077	19	other	other	ADJ
ftr-428	1077	20	payment	payment	NOUN
ftr-428	1077	21	if	if	SCONJ
ftr-428	1077	22	,	,	PUNCT
ftr-428	1077	23	immediately	immediately	ADV
ftr-428	1077	24	before	before	ADP
ftr-428	1077	25	his	his	PRON
ftr-428	1077	26	death	death	NOUN
ftr-428	1077	27	,	,	PUNCT
ftr-428	1077	28	the	the	DET
ftr-428	1077	29	decedent	decedent	NOUN
ftr-428	1077	30	had	have	VERB
ftr-428	1077	31	an	an	DET
ftr-428	1077	32	enforceable	enforceable	ADJ
ftr-428	1077	33	right	right	NOUN
ftr-428	1077	34	to	to	PART
ftr-428	1077	35	receive	receive	VERB
ftr-428	1077	36	payments	payment	NOUN
ftr-428	1077	37	at	at	ADP
ftr-428	1077	38	some	some	DET
ftr-428	1077	39	time	time	NOUN
ftr-428	1077	40	in	in	ADP
ftr-428	1077	41	the	the	DET
ftr-428	1077	42	future	future	NOUN
ftr-428	1077	43	,	,	PUNCT
ftr-428	1077	44	whether	whether	SCONJ
ftr-428	1077	45	or	or	CCONJ
ftr-428	1077	46	not	not	PART
ftr-428	1077	47	,	,	PUNCT
ftr-428	1077	48	at	at	ADP
ftr-428	1077	49	the	the	DET
ftr-428	1077	50	time	time	NOUN
ftr-428	1077	51	of	of	ADP
ftr-428	1077	52	his	his	PRON
ftr-428	1077	53	death	death	NOUN
ftr-428	1077	54	,	,	PUNCT
ftr-428	1077	55	he	he	PRON
ftr-428	1077	56	had	have	VERB
ftr-428	1077	57	a	a	DET
ftr-428	1077	58	present	present	ADJ
ftr-428	1077	59	right	right	NOUN
ftr-428	1077	60	to	to	PART
ftr-428	1077	61	receive	receive	VERB
ftr-428	1077	62	payments	payment	NOUN
ftr-428	1077	63	.	.	PUNCT
ftr-428	1078	1	in	in	ADP
ftr-428	1078	2	connection	connection	NOUN
ftr-428	1078	3	with	with	ADP
ftr-428	1078	4	the	the	DET
ftr-428	1078	5	preceding	precede	VERB
ftr-428	1078	6	sentence	sentence	NOUN
ftr-428	1078	7	,	,	PUNCT
ftr-428	1078	8	the	the	DET
ftr-428	1078	9	decedent	decedent	NOUN
ftr-428	1078	10	will	will	AUX
ftr-428	1078	11	be	be	AUX
ftr-428	1078	12	regarded	regard	VERB
ftr-428	1078	13	as	as	ADP
ftr-428	1078	14	having	having	AUX
ftr-428	1078	15	had	have	AUX
ftr-428	1078	16	'	'	PUNCT
ftr-428	1078	17	an	an	DET
ftr-428	1078	18	enforceable	enforceable	ADJ
ftr-428	1078	19	right	right	NOUN
ftr-428	1078	20	to	to	PART
ftr-428	1078	21	receive	receive	VERB
ftr-428	1078	22	payments	payment	NOUN
ftr-428	1078	23	at	at	ADP
ftr-428	1078	24	some	some	DET
ftr-428	1078	25	time	time	NOUN
ftr-428	1078	26	in	in	ADP
ftr-428	1078	27	the	the	DET
ftr-428	1078	28	future	future	NOUN
ftr-428	1078	29	'	'	PUNCT
ftr-428	1078	30	so	so	ADV
ftr-428	1078	31	long	long	ADV
ftr-428	1078	32	as	as	SCONJ
ftr-428	1078	33	he	he	PRON
ftr-428	1078	34	had	have	AUX
ftr-428	1078	35	complied	comply	VERB
ftr-428	1078	36	with	with	ADP
ftr-428	1078	37	his	his	PRON
ftr-428	1078	38	obligations	obligation	NOUN
ftr-428	1078	39	under	under	ADP
ftr-428	1078	40	the	the	DET
ftr-428	1078	41	contract	contract	NOUN
ftr-428	1078	42	or	or	CCONJ
ftr-428	1078	43	agreement	agreement	NOUN
ftr-428	1078	44	up	up	ADP
ftr-428	1078	45	to	to	ADP
ftr-428	1078	46	the	the	DET
ftr-428	1078	47	time	time	NOUN
ftr-428	1078	48	of	of	ADP
ftr-428	1078	49	his	his	PRON
ftr-428	1078	50	death	death	NOUN
ftr-428	1078	51	.	.	PUNCT
ftr-428	1079	1	'97	'97	NUM
ftr-428	1080	1	although	although	SCONJ
ftr-428	1080	2	the	the	DET
ftr-428	1080	3	beneficiary	beneficiary	NOUN
ftr-428	1080	4	must	must	AUX
ftr-428	1080	5	survive	survive	VERB
ftr-428	1080	6	the	the	DET
ftr-428	1080	7	decedent	decedent	NOUN
ftr-428	1080	8	for	for	ADP
ftr-428	1080	9	section	section	NOUN
ftr-428	1080	10	2039	2039	NUM
ftr-428	1080	11	to	to	PART
ftr-428	1080	12	apply	apply	VERB
ftr-428	1080	13	,	,	PUNCT
ftr-428	1080	14	if	if	SCONJ
ftr-428	1080	15	,	,	PUNCT
ftr-428	1080	16	for	for	ADP
ftr-428	1080	17	example	example	NOUN
ftr-428	1080	18	,	,	PUNCT
ftr-428	1080	19	the	the	DET
ftr-428	1080	20	decedent	decedent	NOUN
ftr-428	1080	21	must	must	AUX
ftr-428	1080	22	also	also	ADV
ftr-428	1080	23	die	die	VERB
ftr-428	1080	24	before	before	ADP
ftr-428	1080	25	a	a	DET
ftr-428	1080	26	certain	certain	ADJ
ftr-428	1080	27	age	age	NOUN
ftr-428	1080	28	for	for	SCONJ
ftr-428	1080	29	the	the	DET
ftr-428	1080	30	beneficiary	beneficiary	NOUN
ftr-428	1080	31	to	to	PART
ftr-428	1080	32	receive	receive	VERB
ftr-428	1080	33	payments	payment	NOUN
ftr-428	1080	34	under	under	ADP
ftr-428	1080	35	the	the	DET
ftr-428	1080	36	employer	employer	NOUN
ftr-428	1080	37	's	's	PART
ftr-428	1080	38	plan	plan	NOUN
ftr-428	1080	39	,	,	PUNCT
ftr-428	1080	40	the	the	DET
ftr-428	1080	41	additional	additional	ADJ
ftr-428	1080	42	required	require	VERB
ftr-428	1080	43	contingency	contingency	NOUN
ftr-428	1080	44	will	will	AUX
ftr-428	1080	45	not	not	PART
ftr-428	1080	46	take	take	VERB
ftr-428	1080	47	the	the	DET
ftr-428	1080	48	transfer	transfer	NOUN
ftr-428	1080	49	out	out	ADP
ftr-428	1080	50	of	of	ADP
ftr-428	1080	51	section	section	NOUN
ftr-428	1080	52	2039	2039	NUM
ftr-428	1080	53	;	;	PUNCT
ftr-428	1080	54	by	by	ADP
ftr-428	1080	55	contrast	contrast	NOUN
ftr-428	1080	56	,	,	PUNCT
ftr-428	1080	57	under	under	ADP
ftr-428	1080	58	similar	similar	ADJ
ftr-428	1080	59	facts	fact	NOUN
ftr-428	1080	60	,	,	PUNCT
ftr-428	1080	61	the	the	DET
ftr-428	1080	62	survivorship	survivorship	NOUN
ftr-428	1080	63	requirement	requirement	NOUN
ftr-428	1080	64	of	of	ADP
ftr-428	1080	65	section	section	NOUN
ftr-428	1080	66	2037	2037	NUM
ftr-428	1080	67	would	would	AUX
ftr-428	1080	68	not	not	PART
ftr-428	1080	69	apply	apply	VERB
ftr-428	1080	70	.	.	PUNCT
ftr-428	1081	1	190	190	NUM
ftr-428	1081	2	.	.	PUNCT
ftr-428	1082	1	the	the	DET
ftr-428	1082	2	time	time	NOUN
ftr-428	1082	3	frames	frame	NOUN
ftr-428	1082	4	in	in	ADP
ftr-428	1082	5	§	§	PROPN
ftr-428	1082	6	2039	2039	NUM
ftr-428	1082	7	copy	copy	NOUN
ftr-428	1082	8	verbatim	verbatim	ADJ
ftr-428	1082	9	the	the	DET
ftr-428	1082	10	time	time	NOUN
ftr-428	1082	11	frames	frame	NOUN
ftr-428	1082	12	in	in	ADP
ftr-428	1082	13	§	§	PROPN
ftr-428	1082	14	2036	2036	NUM
ftr-428	1082	15	.	.	PUNCT
ftr-428	1083	1	"	"	PUNCT
ftr-428	1083	2	for	for	ADP
ftr-428	1083	3	the	the	DET
ftr-428	1083	4	meaning	meaning	NOUN
ftr-428	1083	5	of	of	ADP
ftr-428	1083	6	the	the	DET
ftr-428	1083	7	phrase	phrase	NOUN
ftr-428	1083	8	'	'	PUNCT
ftr-428	1083	9	or	or	CCONJ
ftr-428	1083	10	his	his	PRON
ftr-428	1083	11	life	life	NOUN
ftr-428	1083	12	or	or	CCONJ
ftr-428	1083	13	for	for	ADP
ftr-428	1083	14	any	any	DET
ftr-428	1083	15	period	period	NOUN
ftr-428	1083	16	not	not	PART
ftr-428	1083	17	ascertainable	ascertainable	ADJ
ftr-428	1083	18	without	without	ADP
ftr-428	1083	19	reference	reference	NOUN
ftr-428	1083	20	to	to	ADP
ftr-428	1083	21	his	his	PRON
ftr-428	1083	22	death	death	NOUN
ftr-428	1083	23	or	or	CCONJ
ftr-428	1083	24	for	for	ADP
ftr-428	1083	25	any	any	DET
ftr-428	1083	26	period	period	NOUN
ftr-428	1083	27	which	which	PRON
ftr-428	1083	28	does	do	AUX
ftr-428	1083	29	not	not	PART
ftr-428	1083	30	in	in	ADP
ftr-428	1083	31	fact	fact	NOUN
ftr-428	1083	32	end	end	VERB
ftr-428	1083	33	before	before	ADP
ftr-428	1083	34	his	his	PRON
ftr-428	1083	35	death	death	NOUN
ftr-428	1083	36	'	'	PUNCT
ftr-428	1083	37	,	,	PUNCT
ftr-428	1083	38	see	see	VERB
ftr-428	1083	39	section	section	NOUN
ftr-428	1083	40	2036	2036	NUM
ftr-428	1083	41	and	and	CCONJ
ftr-428	1083	42	20.2036	20.2036	NUM
ftr-428	1083	43	-	-	SYM
ftr-428	1083	44	1	1	NUM
ftr-428	1083	45	.	.	PUNCT
ftr-428	1083	46	"	"	PUNCT
ftr-428	1083	47	regs	reg	NOUN
ftr-428	1083	48	.	.	PUNCT
ftr-428	1084	1	§	§	PROPN
ftr-428	1084	2	20.2039	20.2039	NUM
ftr-428	1084	3	-	-	SYM
ftr-428	1084	4	1(b)(ii	1(b)(ii	NUM
ftr-428	1084	5	)	)	PUNCT
ftr-428	1084	6	.	.	PUNCT
ftr-428	1085	1	significantly	significantly	ADV
ftr-428	1085	2	,	,	PUNCT
ftr-428	1085	3	the	the	DET
ftr-428	1085	4	application	application	NOUN
ftr-428	1085	5	of	of	ADP
ftr-428	1085	6	§	§	PROPN
ftr-428	1085	7	2039	2039	NUM
ftr-428	1085	8	relates	relate	VERB
ftr-428	1085	9	to	to	ADP
ftr-428	1085	10	an	an	DET
ftr-428	1085	11	agreement	agreement	NOUN
ftr-428	1085	12	or	or	CCONJ
ftr-428	1085	13	contract	contract	NOUN
ftr-428	1085	14	entered	enter	VERB
ftr-428	1085	15	into	into	ADP
ftr-428	1085	16	after	after	ADP
ftr-428	1085	17	march	march	PROPN
ftr-428	1085	18	3	3	NUM
ftr-428	1085	19	,	,	PUNCT
ftr-428	1085	20	1931	1931	NUM
ftr-428	1085	21	,	,	PUNCT
ftr-428	1085	22	the	the	DET
ftr-428	1085	23	date	date	NOUN
ftr-428	1085	24	of	of	ADP
ftr-428	1085	25	the	the	DET
ftr-428	1085	26	joint	joint	ADJ
ftr-428	1085	27	resolution	resolution	NOUN
ftr-428	1085	28	enacting	enact	VERB
ftr-428	1085	29	the	the	DET
ftr-428	1085	30	predecessor	predecessor	NOUN
ftr-428	1085	31	to	to	ADP
ftr-428	1085	32	§	§	PROPN
ftr-428	1085	33	2036	2036	NUM
ftr-428	1085	34	.	.	PUNCT
ftr-428	1086	1	see	see	VERB
ftr-428	1086	2	supra	supra	PROPN
ftr-428	1086	3	notes	note	VERB
ftr-428	1086	4	73	73	NUM
ftr-428	1086	5	-	-	SYM
ftr-428	1086	6	75	75	NUM
ftr-428	1086	7	.	.	PUNCT
ftr-428	1087	1	191	191	NUM
ftr-428	1087	2	.	.	PUNCT
ftr-428	1088	1	irc	irc	PROPN
ftr-428	1088	2	§	§	PROPN
ftr-428	1088	3	2039(b	2039(b	NUM
ftr-428	1088	4	)	)	PUNCT
ftr-428	1088	5	.	.	PUNCT
ftr-428	1089	1	see	see	VERB
ftr-428	1089	2	also	also	ADV
ftr-428	1089	3	regs	reg	VERB
ftr-428	1089	4	.	.	PUNCT
ftr-428	1090	1	§	§	PROPN
ftr-428	1090	2	20.2039	20.2039	NUM
ftr-428	1090	3	-	-	SYM
ftr-428	1090	4	1(c	1(c	NUM
ftr-428	1090	5	)	)	PUNCT
ftr-428	1090	6	.	.	PUNCT
ftr-428	1091	1	192	192	NUM
ftr-428	1091	2	.	.	PUNCT
ftr-428	1092	1	see	see	VERB
ftr-428	1092	2	regs	reg	NOUN
ftr-428	1092	3	.	.	PUNCT
ftr-428	1093	1	§	§	PROPN
ftr-428	1093	2	20.2039	20.2039	NUM
ftr-428	1093	3	-	-	SYM
ftr-428	1093	4	1(b)(2	1(b)(2	NUM
ftr-428	1093	5	)	)	PUNCT
ftr-428	1093	6	ex.(2	ex.(2	NOUN
ftr-428	1093	7	)	)	PUNCT
ftr-428	1093	8	.	.	PUNCT
ftr-428	1094	1	193	193	NUM
ftr-428	1094	2	.	.	PUNCT
ftr-428	1095	1	"	"	PUNCT
ftr-428	1095	2	the	the	DET
ftr-428	1095	3	term	term	NOUN
ftr-428	1095	4	'	'	PART
ftr-428	1095	5	contract	contract	NOUN
ftr-428	1095	6	or	or	CCONJ
ftr-428	1095	7	agreement	agreement	NOUN
ftr-428	1095	8	'	'	PUNCT
ftr-428	1095	9	includes	include	VERB
ftr-428	1095	10	any	any	DET
ftr-428	1095	11	arrangement	arrangement	NOUN
ftr-428	1095	12	,	,	PUNCT
ftr-428	1095	13	understanding	understanding	NOUN
ftr-428	1095	14	or	or	CCONJ
ftr-428	1095	15	plan	plan	NOUN
ftr-428	1095	16	,	,	PUNCT
ftr-428	1095	17	or	or	CCONJ
ftr-428	1095	18	any	any	DET
ftr-428	1095	19	combination	combination	NOUN
ftr-428	1095	20	of	of	ADP
ftr-428	1095	21	arrangements	arrangement	NOUN
ftr-428	1095	22	,	,	PUNCT
ftr-428	1095	23	understandings	understanding	NOUN
ftr-428	1095	24	,	,	PUNCT
ftr-428	1095	25	or	or	CCONJ
ftr-428	1095	26	plans	plan	NOUN
ftr-428	1095	27	arising	arise	VERB
ftr-428	1095	28	by	by	ADP
ftr-428	1095	29	reason	reason	NOUN
ftr-428	1095	30	of	of	ADP
ftr-428	1095	31	the	the	DET
ftr-428	1095	32	decedent	decedent	NOUN
ftr-428	1095	33	's	's	PART
ftr-428	1095	34	employment	employment	NOUN
ftr-428	1095	35	.	.	PUNCT
ftr-428	1095	36	"	"	PUNCT
ftr-428	1096	1	i	i	PRON
ftr-428	1096	2	d.	d.	PROPN
ftr-428	1096	3	§	§	PROPN
ftr-428	1096	4	20.2039	20.2039	NUM
ftr-428	1096	5	-	-	SYM
ftr-428	1096	6	1(b)(1)(ii	1(b)(1)(ii	NUM
ftr-428	1096	7	)	)	PUNCT
ftr-428	1096	8	.	.	PUNCT
ftr-428	1097	1	even	even	ADV
ftr-428	1097	2	where	where	SCONJ
ftr-428	1097	3	the	the	DET
ftr-428	1097	4	employer	employer	NOUN
ftr-428	1097	5	is	be	AUX
ftr-428	1097	6	under	under	ADP
ftr-428	1097	7	no	no	DET
ftr-428	1097	8	legal	legal	ADJ
ftr-428	1097	9	obligation	obligation	NOUN
ftr-428	1097	10	to	to	PART
ftr-428	1097	11	pay	pay	VERB
ftr-428	1097	12	benefits	benefit	NOUN
ftr-428	1097	13	,	,	PUNCT
ftr-428	1097	14	"	"	PUNCT
ftr-428	1097	15	[	[	X
ftr-428	1097	16	i]fl	i]fl	NOUN
ftr-428	1097	17	however	however	ADV
ftr-428	1097	18	,	,	PUNCT
ftr-428	1097	19	it	it	PRON
ftr-428	1097	20	canbe	canbe	VERB
ftr-428	1097	21	established	establish	VERB
ftr-428	1097	22	that	that	SCONJ
ftr-428	1097	23	the	the	DET
ftr-428	1097	24	employer	employer	NOUN
ftr-428	1097	25	has	have	AUX
ftr-428	1097	26	consistently	consistently	ADV
ftr-428	1097	27	paid	pay	VERB
ftr-428	1097	28	an	an	DET
ftr-428	1097	29	annuity	annuity	NOUN
ftr-428	1097	30	under	under	ADP
ftr-428	1097	31	such	such	ADJ
ftr-428	1097	32	circumstances	circumstance	NOUN
ftr-428	1097	33	,	,	PUNCT
ftr-428	1097	34	the	the	DET
ftr-428	1097	35	annuity	annuity	NOUN
ftr-428	1097	36	will	will	AUX
ftr-428	1097	37	be	be	AUX
ftr-428	1097	38	considered	consider	VERB
ftr-428	1097	39	as	as	ADP
ftr-428	1097	40	having	having	AUX
ftr-428	1097	41	been	be	AUX
ftr-428	1097	42	paid	pay	VERB
ftr-428	1097	43	under	under	ADP
ftr-428	1097	44	a	a	DET
ftr-428	1097	45	'	'	PUNCT
ftr-428	1097	46	contract	contract	NOUN
ftr-428	1097	47	or	or	CCONJ
ftr-428	1097	48	agreement	agreement	NOUN
ftr-428	1097	49	.	.	PUNCT
ftr-428	1098	1	"	"	PUNCT
ftr-428	1098	2	'	'	PUNCT
ftr-428	1098	3	regs	reg	NOUN
ftr-428	1098	4	.	.	PUNCT
ftr-428	1099	1	§	§	PROPN
ftr-428	1099	2	20.2039	20.2039	NUM
ftr-428	1099	3	-	-	SYM
ftr-428	1099	4	1(b)(2	1(b)(2	NUM
ftr-428	1099	5	)	)	PUNCT
ftr-428	1099	6	,	,	PUNCT
ftr-428	1099	7	ex	ex	X
ftr-428	1099	8	.	.	PUNCT
ftr-428	1099	9	(	(	PUNCT
ftr-428	1099	10	4	4	NUM
ftr-428	1099	11	)	)	PUNCT
ftr-428	1099	12	.	.	PUNCT
ftr-428	1100	1	194	194	NUM
ftr-428	1100	2	.	.	PUNCT
ftr-428	1101	1	however	however	ADV
ftr-428	1101	2	,	,	PUNCT
ftr-428	1101	3	the	the	DET
ftr-428	1101	4	contract	contract	NOUN
ftr-428	1101	5	or	or	CCONJ
ftr-428	1101	6	agreement	agreement	NOUN
ftr-428	1101	7	must	must	AUX
ftr-428	1101	8	arise	arise	VERB
ftr-428	1101	9	from	from	ADP
ftr-428	1101	10	decedent	decedent	NOUN
ftr-428	1101	11	's	's	PART
ftr-428	1101	12	employment	employment	NOUN
ftr-428	1101	13	and	and	CCONJ
ftr-428	1101	14	not	not	PART
ftr-428	1101	15	frombenefits	frombenefit	NOUN
ftr-428	1101	16	receivableby	receivableby	ADV
ftr-428	1101	17	statute	statute	PROPN
ftr-428	1101	18	.	.	PUNCT
ftr-428	1102	1	see	see	VERB
ftr-428	1102	2	,	,	PUNCT
ftr-428	1102	3	e.g.	e.g.	ADV
ftr-428	1102	4	,	,	PUNCT
ftr-428	1102	5	rev	rev	PROPN
ftr-428	1102	6	.	.	PROPN
ftr-428	1103	1	rul	rul	PROPN
ftr-428	1103	2	.	.	PUNCT
ftr-428	1104	1	81	81	NUM
ftr-428	1104	2	-	-	SYM
ftr-428	1104	3	182	182	NUM
ftr-428	1104	4	,	,	PUNCT
ftr-428	1104	5	1981	1981	NUM
ftr-428	1104	6	-	-	SYM
ftr-428	1104	7	2	2	NUM
ftr-428	1104	8	c.b	c.b	PROPN
ftr-428	1104	9	.	.	PROPN
ftr-428	1104	10	179	179	NUM
ftr-428	1104	11	(	(	PUNCT
ftr-428	1104	12	"	"	PUNCT
ftr-428	1104	13	the	the	DET
ftr-428	1104	14	value	value	NOUN
ftr-428	1104	15	of	of	ADP
ftr-428	1104	16	monthly	monthly	ADJ
ftr-428	1104	17	benefits	benefit	NOUN
ftr-428	1104	18	payable	payable	ADJ
ftr-428	1104	19	to	to	ADP
ftr-428	1104	20	decedent	decedent	PROPN
ftr-428	1104	21	's	's	PART
ftr-428	1104	22	spouse	spouse	NOUN
ftr-428	1104	23	under	under	ADP
ftr-428	1104	24	section	section	NOUN
ftr-428	1104	25	402(e	402(e	PROPN
ftr-428	1104	26	)	)	PUNCT
ftr-428	1104	27	of	of	ADP
ftr-428	1104	28	title	title	NOUN
ftr-428	1104	29	42	42	NUM
ftr-428	1104	30	of	of	ADP
ftr-428	1104	31	the	the	DET
ftr-428	1104	32	united	united	PROPN
ftr-428	1104	33	states	states	PROPN
ftr-428	1104	34	code	code	PROPN
ftr-428	1104	35	(	(	PUNCT
ftr-428	1104	36	the	the	DET
ftr-428	1104	37	social	social	ADJ
ftr-428	1104	38	security	security	NOUN
ftr-428	1104	39	act	act	NOUN
ftr-428	1104	40	)	)	PUNCT
ftr-428	1104	41	is	be	AUX
ftr-428	1104	42	not	not	PART
ftr-428	1104	43	includable	includable	ADJ
ftr-428	1104	44	in	in	ADP
ftr-428	1104	45	the	the	DET
ftr-428	1104	46	decedent	decedent	NOUN
ftr-428	1104	47	's	's	PART
ftr-428	1104	48	gross	gross	ADJ
ftr-428	1104	49	estate	estate	NOUN
ftr-428	1104	50	.	.	PUNCT
ftr-428	1105	1	"	"	PUNCT
ftr-428	1105	2	)	)	PUNCT
ftr-428	1105	3	195	195	X
ftr-428	1105	4	.	.	PUNCT
ftr-428	1106	1	see	see	VERB
ftr-428	1106	2	supra	supra	PROPN
ftr-428	1106	3	note	note	PROPN
ftr-428	1106	4	189	189	NUM
ftr-428	1106	5	.	.	NOUN
ftr-428	1106	6	196	196	NUM
ftr-428	1106	7	.	.	PUNCT
ftr-428	1107	1	regs	regs	PROPN
ftr-428	1107	2	.	.	PUNCT
ftr-428	1108	1	§	§	PROPN
ftr-428	1108	2	20.2039	20.2039	NUM
ftr-428	1108	3	-	-	SYM
ftr-428	1108	4	1(b)(1)(ii	1(b)(1)(ii	NUM
ftr-428	1108	5	)	)	PUNCT
ftr-428	1108	6	.	.	PUNCT
ftr-428	1109	1	197	197	NUM
ftr-428	1109	2	.	.	PUNCT
ftr-428	1110	1	i	i	PRON
ftr-428	1110	2	d.	d.	PROPN
ftr-428	1110	3	2001	2001	NUM
ftr-428	1110	4	]	]	PUNCT
ftr-428	1110	5	courts	court	NOUN
ftr-428	1110	6	have	have	AUX
ftr-428	1110	7	held	hold	VERB
ftr-428	1110	8	two	two	NUM
ftr-428	1110	9	,	,	PUNCT
ftr-428	1110	10	divergent	divergent	ADJ
ftr-428	1110	11	,	,	PUNCT
ftr-428	1110	12	interpretations	interpretation	NOUN
ftr-428	1110	13	of	of	ADP
ftr-428	1110	14	the	the	DET
ftr-428	1110	15	definition	definition	NOUN
ftr-428	1110	16	of	of	ADP
ftr-428	1110	17	"	"	PUNCT
ftr-428	1110	18	other	other	ADJ
ftr-428	1110	19	payment	payment	NOUN
ftr-428	1110	20	.	.	PUNCT
ftr-428	1110	21	"	"	PUNCT
ftr-428	1111	1	on	on	ADP
ftr-428	1111	2	the	the	DET
ftr-428	1111	3	one	one	NUM
ftr-428	1111	4	hand	hand	NOUN
ftr-428	1111	5	,	,	PUNCT
ftr-428	1111	6	the	the	DET
ftr-428	1111	7	claims	claim	NOUN
ftr-428	1111	8	court	court	NOUN
ftr-428	1111	9	'	'	PART
ftr-428	1111	10	9	9	NUM
ftr-428	1111	11	and	and	CCONJ
ftr-428	1111	12	tax	tax	NOUN
ftr-428	1111	13	court'99	court'99	NOUN
ftr-428	1111	14	have	have	AUX
ftr-428	1111	15	held	hold	VERB
ftr-428	1111	16	that	that	SCONJ
ftr-428	1111	17	this	this	DET
ftr-428	1111	18	term	term	NOUN
ftr-428	1111	19	includes	include	VERB
ftr-428	1111	20	decedent	decedent	NOUN
ftr-428	1111	21	's	's	PART
ftr-428	1111	22	right	right	NOUN
ftr-428	1111	23	to	to	ADP
ftr-428	1111	24	disability	disability	NOUN
ftr-428	1111	25	payments	payment	NOUN
ftr-428	1111	26	despite	despite	SCONJ
ftr-428	1111	27	the	the	DET
ftr-428	1111	28	fact	fact	NOUN
ftr-428	1111	29	that	that	SCONJ
ftr-428	1111	30	he	he	PRON
ftr-428	1111	31	died	die	VERB
ftr-428	1111	32	without	without	ADP
ftr-428	1111	33	ever	ever	ADV
ftr-428	1111	34	having	having	AUX
ftr-428	1111	35	received	receive	VERB
ftr-428	1111	36	any	any	DET
ftr-428	1111	37	payments	payment	NOUN
ftr-428	1111	38	.	.	PUNCT
ftr-428	1112	1	those	those	DET
ftr-428	1112	2	courts	court	NOUN
ftr-428	1112	3	determined	determine	VERB
ftr-428	1112	4	that	that	SCONJ
ftr-428	1112	5	because	because	SCONJ
ftr-428	1112	6	his	his	PRON
ftr-428	1112	7	rights	right	NOUN
ftr-428	1112	8	were	be	AUX
ftr-428	1112	9	nonforfeitable	nonforfeitable	ADJ
ftr-428	1112	10	,	,	PUNCT
ftr-428	1112	11	decedent	decedent	NOUN
ftr-428	1112	12	had	have	VERB
ftr-428	1112	13	,	,	PUNCT
ftr-428	1112	14	at	at	ADP
ftr-428	1112	15	his	his	PRON
ftr-428	1112	16	death	death	NOUN
ftr-428	1112	17	,	,	PUNCT
ftr-428	1112	18	the	the	DET
ftr-428	1112	19	right	right	NOUN
ftr-428	1112	20	to	to	PART
ftr-428	1112	21	receive	receive	VERB
ftr-428	1112	22	disability	disability	NOUN
ftr-428	1112	23	payments	payment	NOUN
ftr-428	1112	24	that	that	PRON
ftr-428	1112	25	were	be	AUX
ftr-428	1112	26	includable	includable	ADJ
ftr-428	1112	27	in	in	ADP
ftr-428	1112	28	his	his	PRON
ftr-428	1112	29	estate	estate	NOUN
ftr-428	1112	30	under	under	ADP
ftr-428	1112	31	section	section	NOUN
ftr-428	1112	32	2039	2039	NUM
ftr-428	1112	33	.	.	PUNCT
ftr-428	1113	1	according	accord	VERB
ftr-428	1113	2	to	to	ADP
ftr-428	1113	3	the	the	DET
ftr-428	1113	4	court	court	NOUN
ftr-428	1113	5	in	in	ADP
ftr-428	1113	6	estate	estate	NOUN
ftr-428	1113	7	ofbahen	ofbahen	ADV
ftr-428	1113	8	,	,	PUNCT
ftr-428	1113	9	a	a	DET
ftr-428	1113	10	"	"	PUNCT
ftr-428	1113	11	decedent	decedent	NOUN
ftr-428	1113	12	's	's	PART
ftr-428	1113	13	interest	interest	NOUN
ftr-428	1113	14	in	in	ADP
ftr-428	1113	15	future	future	ADJ
ftr-428	1113	16	benefits	benefit	NOUN
ftr-428	1113	17	,	,	PUNCT
ftr-428	1113	18	even	even	ADV
ftr-428	1113	19	if	if	SCONJ
ftr-428	1113	20	contingent	contingent	ADJ
ftr-428	1113	21	,	,	PUNCT
ftr-428	1113	22	is	be	AUX
ftr-428	1113	23	sufficient	sufficient	ADJ
ftr-428	1113	24	.	.	PUNCT
ftr-428	1114	1	2	2	NUM
ftr-428	1114	2	10	10	NUM
ftr-428	1114	3	moreover	moreover	ADV
ftr-428	1114	4	,	,	PUNCT
ftr-428	1114	5	the	the	DET
ftr-428	1114	6	court	court	NOUN
ftr-428	1114	7	cited	cite	VERB
ftr-428	1114	8	to	to	ADP
ftr-428	1114	9	legislative	legislative	ADJ
ftr-428	1114	10	history	history	NOUN
ftr-428	1114	11	of	of	ADP
ftr-428	1114	12	the	the	DET
ftr-428	1114	13	statute	statute	NOUN
ftr-428	1114	14	that	that	PRON
ftr-428	1114	15	indicated	indicate	VERB
ftr-428	1114	16	that	that	SCONJ
ftr-428	1114	17	congress	congress	PROPN
ftr-428	1114	18	wanted	want	VERB
ftr-428	1114	19	this	this	DET
ftr-428	1114	20	statute	statute	NOUN
ftr-428	1114	21	interpreted	interpret	VERB
ftr-428	1114	22	along	along	ADP
ftr-428	1114	23	the	the	DET
ftr-428	1114	24	lines	line	NOUN
ftr-428	1114	25	of	of	ADP
ftr-428	1114	26	section	section	NOUN
ftr-428	1114	27	2036201	2036201	NUM
ftr-428	1114	28	and	and	CCONJ
ftr-428	1114	29	considered	consider	VERB
ftr-428	1114	30	the	the	DET
ftr-428	1114	31	remoteness	remoteness	NOUN
ftr-428	1114	32	of	of	ADP
ftr-428	1114	33	the	the	DET
ftr-428	1114	34	contingency	contingency	NOUN
ftr-428	1114	35	irrelevant	irrelevant	ADJ
ftr-428	1114	36	.	.	PUNCT
ftr-428	1114	37	12	12	NUM
ftr-428	1114	38	on	on	ADP
ftr-428	1114	39	the	the	DET
ftr-428	1114	40	other	other	ADJ
ftr-428	1114	41	hand	hand	NOUN
ftr-428	1114	42	,	,	PUNCT
ftr-428	1114	43	the	the	DET
ftr-428	1114	44	second	second	ADJ
ftr-428	1114	45	circuit	circuit	NOUN
ftr-428	1114	46	in	in	ADP
ftr-428	1114	47	estate	estate	NOUN
ftr-428	1114	48	of	of	ADP
ftr-428	1114	49	schelberg	schelberg	PROPN
ftr-428	1114	50	v.	v.	ADP
ftr-428	1114	51	commissioner0	commissioner0	PROPN
ftr-428	1114	52	3	3	NUM
ftr-428	1114	53	agreed	agree	VERB
ftr-428	1114	54	with	with	ADP
ftr-428	1114	55	the	the	DET
ftr-428	1114	56	estate	estate	NOUN
ftr-428	1114	57	's	's	PART
ftr-428	1114	58	argument	argument	NOUN
ftr-428	1114	59	that	that	SCONJ
ftr-428	1114	60	the	the	DET
ftr-428	1114	61	decedent	decedent	NOUN
ftr-428	1114	62	's	's	PART
ftr-428	1114	63	rights	right	NOUN
ftr-428	1114	64	were	be	AUX
ftr-428	1114	65	"	"	PUNCT
ftr-428	1114	66	too	too	ADV
ftr-428	1114	67	contingent	contingent	ADJ
ftr-428	1114	68	to	to	PART
ftr-428	1114	69	meet	meet	VERB
ftr-428	1114	70	the	the	DET
ftr-428	1114	71	condition	condition	NOUN
ftr-428	1114	72	of	of	ADP
ftr-428	1114	73	section	section	NOUN
ftr-428	1114	74	2039(a	2039(a	NOUN
ftr-428	1114	75	)	)	PUNCT
ftr-428	1114	76	''	''	PUNCT
ftr-428	1115	1	2	2	NUM
ftr-428	1115	2	'	'	PUNCT
ftr-428	1116	1	and	and	CCONJ
ftr-428	1116	2	interpreted	interpret	VERB
ftr-428	1116	3	the	the	DET
ftr-428	1116	4	term	term	NOUN
ftr-428	1116	5	"	"	PUNCT
ftr-428	1116	6	other	other	ADJ
ftr-428	1116	7	payment	payment	NOUN
ftr-428	1116	8	"	"	PUNCT
ftr-428	1116	9	as	as	ADP
ftr-428	1116	10	excepting	except	VERB
ftr-428	1116	11	certain	certain	ADJ
ftr-428	1116	12	remote	remote	ADJ
ftr-428	1116	13	contingencies	contingency	NOUN
ftr-428	1116	14	:	:	PUNCT
ftr-428	1116	15	even	even	ADV
ftr-428	1116	16	more	more	ADV
ftr-428	1116	17	plainly	plainly	ADV
ftr-428	1116	18	congress	congress	PROPN
ftr-428	1116	19	was	be	AUX
ftr-428	1116	20	not	not	PART
ftr-428	1116	21	thinking	think	VERB
ftr-428	1116	22	of	of	ADP
ftr-428	1116	23	disability	disability	NOUN
ftr-428	1116	24	payments	payment	NOUN
ftr-428	1116	25	that	that	PRON
ftr-428	1116	26	an	an	DET
ftr-428	1116	27	employee	employee	NOUN
ftr-428	1116	28	would	would	AUX
ftr-428	1116	29	have	have	AUX
ftr-428	1116	30	had	have	VERB
ftr-428	1116	31	only	only	ADV
ftr-428	1116	32	a	a	DET
ftr-428	1116	33	remote	remote	ADJ
ftr-428	1116	34	chance	chance	NOUN
ftr-428	1116	35	of	of	ADP
ftr-428	1116	36	ever	ever	ADV
ftr-428	1116	37	collecting	collect	VERB
ftr-428	1116	38	had	have	AUX
ftr-428	1116	39	he	he	PRON
ftr-428	1116	40	lived	live	VERB
ftr-428	1116	41	.	.	PUNCT
ftr-428	1117	1	not	not	PART
ftr-428	1117	2	only	only	ADV
ftr-428	1117	3	are	be	AUX
ftr-428	1117	4	the	the	DET
ftr-428	1117	5	disability	disability	NOUN
ftr-428	1117	6	payments	payment	NOUN
ftr-428	1117	7	in	in	ADP
ftr-428	1117	8	this	this	DET
ftr-428	1117	9	case	case	NOUN
ftr-428	1117	10	extremely	extremely	ADV
ftr-428	1117	11	hypothetical	hypothetical	ADJ
ftr-428	1117	12	,	,	PUNCT
ftr-428	1117	13	they	they	PRON
ftr-428	1117	14	are	be	AUX
ftr-428	1117	15	also	also	ADV
ftr-428	1117	16	far	far	ADV
ftr-428	1117	17	from	from	ADP
ftr-428	1117	18	the	the	DET
ftr-428	1117	19	'	'	PUNCT
ftr-428	1117	20	annuity	annuity	NOUN
ftr-428	1117	21	or	or	CCONJ
ftr-428	1117	22	other	other	ADJ
ftr-428	1117	23	payment	payment	NOUN
ftr-428	1117	24	'	'	PUNCT
ftr-428	1117	25	contemplated	contemplate	VERB
ftr-428	1117	26	by	by	ADP
ftr-428	1117	27	congress	congress	PROPN
ftr-428	1117	28	.	.	PUNCT
ftr-428	1118	1	courts	court	NOUN
ftr-428	1118	2	have	have	AUX
ftr-428	1118	3	,	,	PUNCT
ftr-428	1118	4	consistent	consistent	ADJ
ftr-428	1118	5	with	with	ADP
ftr-428	1118	6	basic	basic	ADJ
ftr-428	1118	7	principles	principle	NOUN
ftr-428	1118	8	of	of	ADP
ftr-428	1118	9	statutory	statutory	ADJ
ftr-428	1118	10	construction	construction	NOUN
ftr-428	1118	11	,	,	PUNCT
ftr-428	1118	12	recognized	recognize	VERB
ftr-428	1118	13	that	that	SCONJ
ftr-428	1118	14	'	'	PUNCT
ftr-428	1118	15	annuity	annuity	NOUN
ftr-428	1118	16	or	or	CCONJ
ftr-428	1118	17	other	other	ADJ
ftr-428	1118	18	payment	payment	NOUN
ftr-428	1118	19	'	'	PUNCT
ftr-428	1118	20	does	do	AUX
ftr-428	1118	21	not	not	PART
ftr-428	1118	22	mean	mean	VERB
ftr-428	1118	23	'	'	PUNCT
ftr-428	1118	24	annuity	annuity	NOUN
ftr-428	1118	25	or	or	CCONJ
ftr-428	1118	26	other	other	ADJ
ftr-428	1118	27	payment	payment	NOUN
ftr-428	1118	28	,	,	PUNCT
ftr-428	1118	29	'	'	PUNCT
ftr-428	1118	30	but	but	CCONJ
ftr-428	1119	1	that	that	SCONJ
ftr-428	1119	2	198	198	NUM
ftr-428	1119	3	.	.	PUNCT
ftr-428	1119	4	estate	estate	NOUN
ftr-428	1119	5	ofbahen	ofbahen	ADV
ftr-428	1119	6	v.	v.	PROPN
ftr-428	1119	7	united	united	PROPN
ftr-428	1119	8	states	states	PROPN
ftr-428	1119	9	,	,	PUNCT
ftr-428	1119	10	305	305	NUM
ftr-428	1119	11	f.2d	f.2d	NOUN
ftr-428	1119	12	827	827	NUM
ftr-428	1119	13	(	(	PUNCT
ftr-428	1119	14	1962	1962	NUM
ftr-428	1119	15	)	)	PUNCT
ftr-428	1119	16	.	.	PUNCT
ftr-428	1120	1	see	see	VERB
ftr-428	1120	2	also	also	ADV
ftr-428	1120	3	looney	looney	PROPN
ftr-428	1120	4	v.	v.	PROPN
ftr-428	1120	5	united	united	PROPN
ftr-428	1120	6	states	states	PROPN
ftr-428	1120	7	,	,	PUNCT
ftr-428	1120	8	569	569	NUM
ftr-428	1120	9	f.supp	f.supp	ADJ
ftr-428	1120	10	.	.	PROPN
ftr-428	1121	1	1569	1569	NUM
ftr-428	1121	2	(	(	PUNCT
ftr-428	1121	3	m.d	m.d	PROPN
ftr-428	1121	4	.	.	PROPN
ftr-428	1121	5	ga	ga	PROPN
ftr-428	1121	6	.	.	PROPN
ftr-428	1121	7	1983	1983	NUM
ftr-428	1121	8	)	)	PUNCT
ftr-428	1121	9	.	.	PUNCT
ftr-428	1122	1	199	199	NUM
ftr-428	1122	2	.	.	PUNCT
ftr-428	1122	3	estate	estate	NOUN
ftr-428	1122	4	of	of	ADP
ftr-428	1122	5	schelberg	schelberg	PROPN
ftr-428	1122	6	v	v	PROPN
ftr-428	1122	7	commissioner	commissioner	NOUN
ftr-428	1122	8	,	,	PUNCT
ftr-428	1122	9	70	70	NUM
ftr-428	1122	10	t.c	t.c	PROPN
ftr-428	1122	11	.	.	PROPN
ftr-428	1122	12	690	690	NUM
ftr-428	1122	13	(	(	PUNCT
ftr-428	1122	14	1978	1978	NUM
ftr-428	1122	15	)	)	PUNCT
ftr-428	1122	16	,	,	PUNCT
ftr-428	1122	17	rev'd	rev'd	VERB
ftr-428	1122	18	,	,	PUNCT
ftr-428	1122	19	612	612	NUM
ftr-428	1122	20	f.2d	f.2d	SYM
ftr-428	1122	21	25	25	NUM
ftr-428	1122	22	(	(	PUNCT
ftr-428	1122	23	2d	2d	NUM
ftr-428	1122	24	cir	cir	NOUN
ftr-428	1122	25	.	.	PROPN
ftr-428	1122	26	1978	1978	NUM
ftr-428	1122	27	)	)	PUNCT
ftr-428	1122	28	.	.	PUNCT
ftr-428	1123	1	(	(	PUNCT
ftr-428	1123	2	"	"	PUNCT
ftr-428	1123	3	upon	upon	SCONJ
ftr-428	1123	4	the	the	DET
ftr-428	1123	5	happening	happening	NOUN
ftr-428	1123	6	of	of	ADP
ftr-428	1123	7	a	a	DET
ftr-428	1123	8	contingency	contingency	NOUN
ftr-428	1123	9	over	over	ADP
ftr-428	1123	10	which	which	PRON
ftr-428	1123	11	neither	neither	CCONJ
ftr-428	1123	12	he	he	PRON
ftr-428	1123	13	nor	nor	CCONJ
ftr-428	1123	14	ibm	ibm	PROPN
ftr-428	1123	15	had	have	VERB
ftr-428	1123	16	any	any	DET
ftr-428	1123	17	controlnamely	controlnamely	NOUN
ftr-428	1123	18	his	his	PRON
ftr-428	1123	19	becoming	become	VERB
ftr-428	1123	20	permanently	permanently	ADV
ftr-428	1123	21	and	and	CCONJ
ftr-428	1123	22	totally	totally	ADV
ftr-428	1123	23	disabled	disabled	ADJ
ftr-428	1123	24	at	at	ADV
ftr-428	1123	25	least	least	ADV
ftr-428	1123	26	52	52	NUM
ftr-428	1123	27	weeks	week	NOUN
ftr-428	1123	28	before	before	ADP
ftr-428	1123	29	reaching	reach	VERB
ftr-428	1123	30	the	the	DET
ftr-428	1123	31	normal	normal	ADJ
ftr-428	1123	32	retirement	retirement	NOUN
ftr-428	1123	33	age	age	NOUN
ftr-428	1123	34	of	of	ADP
ftr-428	1123	35	65	65	NUM
ftr-428	1123	36	decedent	decedent	NOUN
ftr-428	1123	37	would	would	AUX
ftr-428	1123	38	have	have	AUX
ftr-428	1123	39	become	become	VERB
ftr-428	1123	40	entitled	entitle	VERB
ftr-428	1123	41	to	to	ADP
ftr-428	1123	42	the	the	DET
ftr-428	1123	43	payments	payment	NOUN
ftr-428	1123	44	under	under	ADP
ftr-428	1123	45	the	the	DET
ftr-428	1123	46	disability	disability	NOUN
ftr-428	1123	47	plan	plan	NOUN
ftr-428	1123	48	.	.	PUNCT
ftr-428	1124	1	"	"	PUNCT
ftr-428	1124	2	)	)	PUNCT
ftr-428	1124	3	200	200	NUM
ftr-428	1124	4	.	.	PUNCT
ftr-428	1124	5	estate	estate	NOUN
ftr-428	1124	6	of	of	ADP
ftr-428	1124	7	bahen	bahen	PROPN
ftr-428	1124	8	v.	v.	PROPN
ftr-428	1124	9	united	united	PROPN
ftr-428	1124	10	states	states	PROPN
ftr-428	1124	11	,	,	PUNCT
ftr-428	1124	12	305	305	NUM
ftr-428	1124	13	f.2d	f.2d	NOUN
ftr-428	1124	14	827	827	NUM
ftr-428	1124	15	,	,	PUNCT
ftr-428	1124	16	831	831	NUM
ftr-428	1124	17	(	(	PUNCT
ftr-428	1124	18	1962	1962	NUM
ftr-428	1124	19	)	)	PUNCT
ftr-428	1124	20	.	.	PUNCT
ftr-428	1125	1	according	accord	VERB
ftr-428	1125	2	to	to	ADP
ftr-428	1125	3	the	the	DET
ftr-428	1125	4	court	court	NOUN
ftr-428	1125	5	,	,	PUNCT
ftr-428	1125	6	"	"	PUNCT
ftr-428	1125	7	the	the	DET
ftr-428	1125	8	right	right	NOUN
ftr-428	1125	9	they	they	PRON
ftr-428	1125	10	possessed	possess	VERB
ftr-428	1125	11	may	may	AUX
ftr-428	1125	12	have	have	AUX
ftr-428	1125	13	been	be	AUX
ftr-428	1125	14	contingent	contingent	ADJ
ftr-428	1125	15	but	but	CCONJ
ftr-428	1125	16	it	it	PRON
ftr-428	1125	17	was	be	AUX
ftr-428	1125	18	not	not	PART
ftr-428	1125	19	at	at	ADP
ftr-428	1125	20	the	the	DET
ftr-428	1125	21	whim	whim	NOUN
ftr-428	1125	22	of	of	ADP
ftr-428	1125	23	the	the	DET
ftr-428	1125	24	employer	employer	NOUN
ftr-428	1125	25	.	.	PUNCT
ftr-428	1125	26	"	"	PUNCT
ftr-428	1126	1	i	i	PRON
ftr-428	1126	2	d.	d.	PROPN
ftr-428	1126	3	at	at	ADP
ftr-428	1126	4	83	83	NUM
ftr-428	1126	5	1	1	NUM
ftr-428	1126	6	.	.	PUNCT
ftr-428	1126	7	201	201	NUM
ftr-428	1126	8	.	.	PUNCT
ftr-428	1127	1	see	see	VERB
ftr-428	1127	2	1954h	1954h	NUM
ftr-428	1127	3	.	.	PUNCT
ftr-428	1128	1	rep	rep	PROPN
ftr-428	1128	2	.	.	PROPN
ftr-428	1128	3	,	,	PUNCT
ftr-428	1128	4	supranote	supranote	VERB
ftr-428	1128	5	18	18	NUM
ftr-428	1128	6	,	,	PUNCT
ftr-428	1128	7	ata314	ata314	PROPN
ftr-428	1128	8	-	-	PUNCT
ftr-428	1128	9	316	316	NUM
ftr-428	1128	10	;	;	PUNCT
ftr-428	1128	11	1954	1954	NUM
ftr-428	1128	12	s.	s.	PROPN
ftr-428	1128	13	rep	rep	PROPN
ftr-428	1128	14	.	.	PROPN
ftr-428	1128	15	,	,	PUNCT
ftr-428	1128	16	supranote	supranote	VERB
ftr-428	1128	17	18	18	NUM
ftr-428	1128	18	,	,	PUNCT
ftr-428	1128	19	at470	at470	PROPN
ftr-428	1128	20	(	(	PUNCT
ftr-428	1128	21	"	"	PUNCT
ftr-428	1128	22	the	the	DET
ftr-428	1128	23	rules	rule	NOUN
ftr-428	1128	24	applicable	applicable	ADJ
ftr-428	1128	25	under	under	ADP
ftr-428	1128	26	section	section	NOUN
ftr-428	1128	27	2036	2036	NUM
ftr-428	1128	28	in	in	ADP
ftr-428	1128	29	determining	determine	VERB
ftr-428	1128	30	whether	whether	SCONJ
ftr-428	1128	31	the	the	DET
ftr-428	1128	32	annuity	annuity	NOUN
ftr-428	1128	33	or	or	CCONJ
ftr-428	1128	34	similar	similar	ADJ
ftr-428	1128	35	payment	payment	NOUN
ftr-428	1128	36	was	be	AUX
ftr-428	1128	37	payable	payable	ADJ
ftr-428	1128	38	to	to	ADP
ftr-428	1128	39	the	the	DET
ftr-428	1128	40	decedent	decedent	NOUN
ftr-428	1128	41	,	,	PUNCT
ftr-428	1128	42	or	or	CCONJ
ftr-428	1128	43	whether	whether	SCONJ
ftr-428	1128	44	he	he	PRON
ftr-428	1128	45	possessed	possess	VERB
ftr-428	1128	46	the	the	DET
ftr-428	1128	47	right	right	NOUN
ftr-428	1128	48	thereto	thereto	NOUN
ftr-428	1128	49	,	,	PUNCT
ftr-428	1128	50	for	for	ADP
ftr-428	1128	51	his	his	PRON
ftr-428	1128	52	life	life	NOUN
ftr-428	1128	53	or	or	CCONJ
ftr-428	1128	54	such	such	ADJ
ftr-428	1128	55	periods	period	NOUN
ftr-428	1128	56	shall	shall	AUX
ftr-428	1128	57	be	be	AUX
ftr-428	1128	58	applicable	applicable	ADJ
ftr-428	1128	59	under	under	ADP
ftr-428	1128	60	this	this	DET
ftr-428	1128	61	section	section	NOUN
ftr-428	1128	62	.	.	PUNCT
ftr-428	1129	1	"	"	PUNCT
ftr-428	1129	2	)	)	PUNCT
ftr-428	1129	3	;	;	PUNCT
ftr-428	1129	4	estate	estate	NOUN
ftr-428	1129	5	of	of	ADP
ftr-428	1129	6	bahen	bahen	NOUN
ftr-428	1129	7	,	,	PUNCT
ftr-428	1129	8	305	305	NUM
ftr-428	1129	9	f.2d	f.2d	NOUN
ftr-428	1129	10	at	at	ADP
ftr-428	1129	11	832	832	NUM
ftr-428	1129	12	.	.	PUNCT
ftr-428	1130	1	202	202	NUM
ftr-428	1130	2	.	.	PUNCT
ftr-428	1131	1	"	"	PUNCT
ftr-428	1131	2	we	we	PRON
ftr-428	1131	3	are	be	AUX
ftr-428	1131	4	not	not	PART
ftr-428	1131	5	inclined	inclined	ADJ
ftr-428	1131	6	to	to	PART
ftr-428	1131	7	believe	believe	VERB
ftr-428	1131	8	that	that	SCONJ
ftr-428	1131	9	,	,	PUNCT
ftr-428	1131	10	with	with	ADP
ftr-428	1131	11	potential	potential	ADJ
ftr-428	1131	12	disability	disability	NOUN
ftr-428	1131	13	payments	payment	NOUN
ftr-428	1131	14	of	of	ADP
ftr-428	1131	15	the	the	DET
ftr-428	1131	16	type	type	NOUN
ftr-428	1131	17	involved	involve	VERB
ftr-428	1131	18	here	here	ADV
ftr-428	1131	19	,	,	PUNCT
ftr-428	1131	20	it	it	PRON
ftr-428	1131	21	makes	make	VERB
ftr-428	1131	22	any	any	DET
ftr-428	1131	23	difference	difference	NOUN
ftr-428	1131	24	under	under	ADP
ftr-428	1131	25	section	section	NOUN
ftr-428	1131	26	2039	2039	NUM
ftr-428	1131	27	how	how	SCONJ
ftr-428	1131	28	probable	probable	ADJ
ftr-428	1131	29	it	it	PRON
ftr-428	1131	30	is	be	AUX
ftr-428	1131	31	that	that	SCONJ
ftr-428	1131	32	the	the	DET
ftr-428	1131	33	decedent	decedent	NOUN
ftr-428	1131	34	would	would	AUX
ftr-428	1131	35	,	,	PUNCT
ftr-428	1131	36	if	if	SCONJ
ftr-428	1131	37	he	he	PRON
ftr-428	1131	38	had	have	AUX
ftr-428	1131	39	lived	live	VERB
ftr-428	1131	40	,	,	PUNCT
ftr-428	1131	41	have	have	AUX
ftr-428	1131	42	obtained	obtain	VERB
ftr-428	1131	43	the	the	DET
ftr-428	1131	44	benefits	benefit	NOUN
ftr-428	1131	45	.	.	PUNCT
ftr-428	1132	1	but	but	CCONJ
ftr-428	1132	2	we	we	PRON
ftr-428	1132	3	point	point	VERB
ftr-428	1132	4	out	out	ADP
ftr-428	1132	5	that	that	SCONJ
ftr-428	1132	6	,	,	PUNCT
ftr-428	1132	7	if	if	SCONJ
ftr-428	1132	8	mr	mr	PROPN
ftr-428	1132	9	.	.	PROPN
ftr-428	1132	10	bahen	bahen	PROPN
ftr-428	1132	11	had	have	AUX
ftr-428	1132	12	survived	survive	VERB
ftr-428	1132	13	his	his	PRON
ftr-428	1132	14	heart	heart	NOUN
ftr-428	1132	15	attack	attack	NOUN
ftr-428	1132	16	on	on	ADP
ftr-428	1132	17	november	november	PROPN
ftr-428	1132	18	11	11	NUM
ftr-428	1132	19	,	,	PUNCT
ftr-428	1132	20	1955	1955	NUM
ftr-428	1132	21	,	,	PUNCT
ftr-428	1132	22	it	it	PRON
ftr-428	1132	23	is	be	AUX
ftr-428	1132	24	not	not	PART
ftr-428	1132	25	far	far	ADV
ftr-428	1132	26	-	-	PUNCT
ftr-428	1132	27	fetched	fetch	VERB
ftr-428	1132	28	to	to	PART
ftr-428	1132	29	believe	believe	VERB
ftr-428	1132	30	that	that	SCONJ
ftr-428	1132	31	he	he	PRON
ftr-428	1132	32	might	might	AUX
ftr-428	1132	33	have	have	AUX
ftr-428	1132	34	become	become	VERB
ftr-428	1132	35	totally	totally	ADV
ftr-428	1132	36	disabled	disabled	ADJ
ftr-428	1132	37	before	before	ADP
ftr-428	1132	38	reaching	reach	VERB
ftr-428	1132	39	retirement	retirement	NOUN
ftr-428	1132	40	age	age	NOUN
ftr-428	1132	41	.	.	PUNCT
ftr-428	1132	42	"	"	PUNCT
ftr-428	1133	1	i	i	PRON
ftr-428	1133	2	d.	d.	PROPN
ftr-428	1133	3	at	at	ADP
ftr-428	1133	4	832	832	NUM
ftr-428	1133	5	,	,	PUNCT
ftr-428	1133	6	n.	n.	NOUN
ftr-428	1133	7	11	11	NUM
ftr-428	1133	8	.	.	PUNCT
ftr-428	1134	1	203.612	203.612	NUM
ftr-428	1134	2	f.2d	f.2d	SYM
ftr-428	1134	3	25	25	NUM
ftr-428	1134	4	(	(	PUNCT
ftr-428	1134	5	2d	2d	NUM
ftr-428	1134	6	cir	cir	NOUN
ftr-428	1134	7	.	.	PUNCT
ftr-428	1134	8	1979	1979	NUM
ftr-428	1134	9	)	)	PUNCT
ftr-428	1134	10	.	.	PUNCT
ftr-428	1135	1	see	see	VERB
ftr-428	1135	2	also	also	ADV
ftr-428	1135	3	estate	estate	NOUN
ftr-428	1135	4	of	of	ADP
ftr-428	1135	5	van	van	PROPN
ftr-428	1135	6	wye	wye	PROPN
ftr-428	1135	7	v.	v.	PROPN
ftr-428	1135	8	united	united	PROPN
ftr-428	1135	9	states	states	PROPN
ftr-428	1135	10	,	,	PUNCT
ftr-428	1135	11	686	686	NUM
ftr-428	1135	12	f.2d	f.2d	ADP
ftr-428	1135	13	425	425	NUM
ftr-428	1135	14	(	(	PUNCT
ftr-428	1135	15	6th	6th	ADJ
ftr-428	1135	16	cir	cir	NOUN
ftr-428	1135	17	.	.	PROPN
ftr-428	1135	18	1982	1982	NUM
ftr-428	1135	19	)	)	PUNCT
ftr-428	1135	20	.	.	PUNCT
ftr-428	1136	1	204	204	NUM
ftr-428	1136	2	.	.	PUNCT
ftr-428	1136	3	estate	estate	NOUN
ftr-428	1136	4	of	of	ADP
ftr-428	1136	5	schelberg	schelberg	PROPN
ftr-428	1136	6	,	,	PUNCT
ftr-428	1136	7	612	612	NUM
ftr-428	1136	8	f.2d	f.2d	X
ftr-428	1136	9	at	at	ADP
ftr-428	1136	10	29	29	NUM
ftr-428	1136	11	.	.	PUNCT
ftr-428	1137	1	florida	florida	PROPN
ftr-428	1137	2	tax	tax	PROPN
ftr-428	1137	3	review	review	NOUN
ftr-428	1137	4	[	[	X
ftr-428	1137	5	vol	vol	NOUN
ftr-428	1137	6	5:2	5:2	NUM
ftr-428	1137	7	contingencies	contingency	NOUN
ftr-428	1137	8	and	and	CCONJ
ftr-428	1137	9	the	the	DET
ftr-428	1137	10	estate	estate	NOUN
ftr-428	1137	11	tax	tax	NOUN
ftr-428	1137	12	the	the	DET
ftr-428	1137	13	phrase	phrase	NOUN
ftr-428	1137	14	is	be	AUX
ftr-428	1137	15	qualitatively	qualitatively	ADV
ftr-428	1137	16	limited	limit	VERB
ftr-428	1137	17	by	by	ADP
ftr-428	1137	18	the	the	DET
ftr-428	1137	19	context	context	NOUN
ftr-428	1137	20	in	in	ADP
ftr-428	1137	21	which	which	PRON
ftr-428	1137	22	it	it	PRON
ftr-428	1137	23	appears	appear	VERB
ftr-428	1137	24	.	.	PUNCT
ftr-428	1138	1	205	205	NUM
ftr-428	1138	2	the	the	DET
ftr-428	1138	3	court	court	NOUN
ftr-428	1138	4	proceeded	proceed	VERB
ftr-428	1138	5	to	to	PART
ftr-428	1138	6	distinguish	distinguish	VERB
ftr-428	1138	7	estate	estate	NOUN
ftr-428	1138	8	ofbahen	ofbahen	ADV
ftr-428	1138	9	as	as	ADP
ftr-428	1138	10	being	be	AUX
ftr-428	1138	11	on	on	ADP
ftr-428	1138	12	that	that	DET
ftr-428	1138	13	side	side	NOUN
ftr-428	1138	14	of	of	ADP
ftr-428	1138	15	the	the	DET
ftr-428	1138	16	line	line	NOUN
ftr-428	1138	17	,	,	PUNCT
ftr-428	1138	18	as	as	ADP
ftr-428	1138	19	more	more	ADV
ftr-428	1138	20	like	like	ADP
ftr-428	1138	21	post	post	ADJ
ftr-428	1138	22	-	-	ADJ
ftr-428	1138	23	retirement	retirement	ADJ
ftr-428	1138	24	benefits	benefit	NOUN
ftr-428	1138	25	;	;	PUNCT
ftr-428	1138	26	it	it	PRON
ftr-428	1138	27	stated	state	VERB
ftr-428	1138	28	that	that	SCONJ
ftr-428	1138	29	the	the	DET
ftr-428	1138	30	facts	fact	NOUN
ftr-428	1138	31	in	in	ADP
ftr-428	1138	32	estate	estate	NOUN
ftr-428	1138	33	of	of	ADP
ftr-428	1138	34	schelberg	schelberg	PROPN
ftr-428	1138	35	showed	show	VERB
ftr-428	1138	36	benefits	benefit	NOUN
ftr-428	1138	37	more	more	ADV
ftr-428	1138	38	like	like	ADP
ftr-428	1138	39	sick	sick	ADJ
ftr-428	1138	40	pay	pay	NOUN
ftr-428	1138	41	,	,	PUNCT
ftr-428	1138	42	a	a	DET
ftr-428	1138	43	substitute	substitute	NOUN
ftr-428	1138	44	for	for	ADP
ftr-428	1138	45	wages	wage	NOUN
ftr-428	1138	46	that	that	PRON
ftr-428	1138	47	had	have	AUX
ftr-428	1138	48	been	be	AUX
ftr-428	1138	49	held	hold	VERB
ftr-428	1138	50	not	not	PART
ftr-428	1138	51	to	to	PART
ftr-428	1138	52	constitute	constitute	VERB
ftr-428	1138	53	"	"	PUNCT
ftr-428	1138	54	other	other	ADJ
ftr-428	1138	55	payment	payment	NOUN
ftr-428	1138	56	.	.	PUNCT
ftr-428	1139	1	"2	"2	PROPN
ftr-428	1139	2	6	6	NUM
ftr-428	1139	3	while	while	SCONJ
ftr-428	1139	4	the	the	DET
ftr-428	1139	5	court	court	NOUN
ftr-428	1139	6	outlined	outline	VERB
ftr-428	1139	7	this	this	DET
ftr-428	1139	8	issue	issue	NOUN
ftr-428	1139	9	in	in	ADP
ftr-428	1139	10	terms	term	NOUN
ftr-428	1139	11	of	of	ADP
ftr-428	1139	12	whether	whether	SCONJ
ftr-428	1139	13	the	the	DET
ftr-428	1139	14	disability	disability	NOUN
ftr-428	1139	15	payments	payment	NOUN
ftr-428	1139	16	were	be	AUX
ftr-428	1139	17	more	more	ADV
ftr-428	1139	18	like	like	ADP
ftr-428	1139	19	wages	wage	NOUN
ftr-428	1139	20	than	than	ADP
ftr-428	1139	21	a	a	DET
ftr-428	1139	22	retirement	retirement	NOUN
ftr-428	1139	23	survivor	survivor	NOUN
ftr-428	1139	24	annuity	annuity	NOUN
ftr-428	1139	25	,	,	PUNCT
ftr-428	1139	26	the	the	DET
ftr-428	1139	27	court	court	NOUN
ftr-428	1139	28	also	also	ADV
ftr-428	1139	29	framed	frame	VERB
ftr-428	1139	30	the	the	DET
ftr-428	1139	31	issue	issue	NOUN
ftr-428	1139	32	around	around	ADP
ftr-428	1139	33	whether	whether	SCONJ
ftr-428	1139	34	remote	remote	ADJ
ftr-428	1139	35	contingencies	contingency	NOUN
ftr-428	1139	36	are	be	AUX
ftr-428	1139	37	covered	cover	VERB
ftr-428	1139	38	by	by	ADP
ftr-428	1139	39	section	section	NOUN
ftr-428	1139	40	2039	2039	NUM
ftr-428	1139	41	and	and	CCONJ
ftr-428	1139	42	,	,	PUNCT
ftr-428	1139	43	in	in	ADP
ftr-428	1139	44	this	this	DET
ftr-428	1139	45	context	context	NOUN
ftr-428	1139	46	,	,	PUNCT
ftr-428	1139	47	the	the	DET
ftr-428	1139	48	second	second	ADJ
ftr-428	1139	49	circuit	circuit	NOUN
ftr-428	1139	50	held	hold	VERB
ftr-428	1139	51	that	that	SCONJ
ftr-428	1139	52	they	they	PRON
ftr-428	1139	53	are	be	AUX
ftr-428	1139	54	not	not	PART
ftr-428	1139	55	.	.	PUNCT
ftr-428	1140	1	by	by	ADP
ftr-428	1140	2	contrast	contrast	NOUN
ftr-428	1140	3	,	,	PUNCT
ftr-428	1140	4	based	base	VERB
ftr-428	1140	5	on	on	ADP
ftr-428	1140	6	estate	estate	NOUN
ftr-428	1140	7	ofbahen	ofbahen	ADV
ftr-428	1140	8	,	,	PUNCT
ftr-428	1140	9	the	the	DET
ftr-428	1140	10	seventh	seventh	ADJ
ftr-428	1140	11	circuit	circuit	NOUN
ftr-428	1140	12	inestate	inestate	NOUN
ftr-428	1140	13	of	of	ADP
ftr-428	1140	14	wadewitz	wadewitz	NOUN
ftr-428	1140	15	v.	v.	ADP
ftr-428	1140	16	commissioner2	commissioner2	PROPN
ftr-428	1140	17	7	7	NUM
ftr-428	1140	18	held	hold	VERB
ftr-428	1140	19	that	that	DET
ftr-428	1140	20	section	section	NOUN
ftr-428	1140	21	203	203	NUM
ftr-428	1140	22	9	9	NUM
ftr-428	1140	23	"	"	PUNCT
ftr-428	1140	24	includes	include	VERB
ftr-428	1140	25	aright	aright	NOUN
ftr-428	1140	26	to	to	PART
ftr-428	1140	27	possess	possess	VERB
ftr-428	1140	28	in	in	ADP
ftr-428	1140	29	the	the	DET
ftr-428	1140	30	future	future	NOUN
ftr-428	1140	31	even	even	ADV
ftr-428	1140	32	if	if	SCONJ
ftr-428	1140	33	such	such	ADJ
ftr-428	1140	34	right	right	NOUN
ftr-428	1140	35	is	be	AUX
ftr-428	1140	36	contingent	contingent	ADJ
ftr-428	1140	37	upon	upon	SCONJ
ftr-428	1140	38	the	the	DET
ftr-428	1140	39	happening	happening	NOUN
ftr-428	1140	40	of	of	ADP
ftr-428	1140	41	an	an	DET
ftr-428	1140	42	event	event	NOUN
ftr-428	1140	43	as	as	ADV
ftr-428	1140	44	long	long	ADV
ftr-428	1140	45	as	as	SCONJ
ftr-428	1140	46	the	the	DET
ftr-428	1140	47	contingency	contingency	NOUN
ftr-428	1140	48	is	be	AUX
ftr-428	1140	49	not	not	PART
ftr-428	1140	50	within	within	ADP
ftr-428	1140	51	the	the	DET
ftr-428	1140	52	control	control	NOUN
ftr-428	1140	53	or	or	CCONJ
ftr-428	1140	54	discretion	discretion	NOUN
ftr-428	1140	55	of	of	ADP
ftr-428	1140	56	another	another	PRON
ftr-428	1140	57	.	.	PUNCT
ftr-428	1141	1	"2	"2	PROPN
ftr-428	1141	2	8	8	NUM
ftr-428	1142	1	the	the	DET
ftr-428	1142	2	court	court	NOUN
ftr-428	1142	3	emphasized	emphasize	VERB
ftr-428	1142	4	that	that	SCONJ
ftr-428	1142	5	the	the	DET
ftr-428	1142	6	decedent	decedent	NOUN
ftr-428	1142	7	's	's	PART
ftr-428	1142	8	rights	right	NOUN
ftr-428	1142	9	to	to	ADP
ftr-428	1142	10	contract	contract	NOUN
ftr-428	1142	11	payments	payment	NOUN
ftr-428	1142	12	were	be	AUX
ftr-428	1142	13	solely	solely	ADV
ftr-428	1142	14	within	within	ADP
ftr-428	1142	15	his	his	PRON
ftr-428	1142	16	control	control	NOUN
ftr-428	1142	17	.	.	PUNCT
ftr-428	1143	1	that	that	PRON
ftr-428	1143	2	is	is	ADV
ftr-428	1143	3	,	,	PUNCT
ftr-428	1143	4	the	the	DET
ftr-428	1143	5	company	company	NOUN
ftr-428	1143	6	had	have	VERB
ftr-428	1143	7	no	no	DET
ftr-428	1143	8	discretion	discretion	NOUN
ftr-428	1143	9	about	about	ADP
ftr-428	1143	10	paying	pay	VERB
ftr-428	1143	11	decedent	decedent	NOUN
ftr-428	1143	12	or	or	CCONJ
ftr-428	1143	13	his	his	PRON
ftr-428	1143	14	named	name	VERB
ftr-428	1143	15	beneficiaries	beneficiary	NOUN
ftr-428	1143	16	;	;	PUNCT
ftr-428	1143	17	only	only	ADV
ftr-428	1143	18	the	the	DET
ftr-428	1143	19	decedent	decedent	NOUN
ftr-428	1143	20	had	have	VERB
ftr-428	1143	21	control	control	NOUN
ftr-428	1143	22	over	over	ADP
ftr-428	1143	23	his	his	PRON
ftr-428	1143	24	decision	decision	NOUN
ftr-428	1143	25	to	to	PART
ftr-428	1143	26	retire	retire	VERB
ftr-428	1143	27	and	and	CCONJ
ftr-428	1143	28	to	to	PART
ftr-428	1143	29	avoid	avoid	VERB
ftr-428	1143	30	certain	certain	ADJ
ftr-428	1143	31	competitive	competitive	ADJ
ftr-428	1143	32	acts	act	NOUN
ftr-428	1143	33	specified	specify	VERB
ftr-428	1143	34	in	in	ADP
ftr-428	1143	35	the	the	DET
ftr-428	1143	36	contract	contract	NOUN
ftr-428	1143	37	.	.	PUNCT
ftr-428	1144	1	09	09	NUM
ftr-428	1145	1	if	if	SCONJ
ftr-428	1145	2	the	the	DET
ftr-428	1145	3	company	company	NOUN
ftr-428	1145	4	had	have	AUX
ftr-428	1145	5	had	have	VERB
ftr-428	1145	6	that	that	DET
ftr-428	1145	7	discretion	discretion	NOUN
ftr-428	1145	8	,	,	PUNCT
ftr-428	1145	9	the	the	DET
ftr-428	1145	10	court	court	NOUN
ftr-428	1145	11	noted	note	VERB
ftr-428	1145	12	,	,	PUNCT
ftr-428	1145	13	then	then	ADV
ftr-428	1145	14	the	the	DET
ftr-428	1145	15	decedent	decedent	NOUN
ftr-428	1145	16	would	would	AUX
ftr-428	1145	17	not	not	PART
ftr-428	1145	18	have	have	AUX
ftr-428	1145	19	possessed	possess	VERB
ftr-428	1145	20	a	a	DET
ftr-428	1145	21	right	right	NOUN
ftr-428	1145	22	,	,	PUNCT
ftr-428	1145	23	"	"	PUNCT
ftr-428	1145	24	but	but	CCONJ
ftr-428	1145	25	a	a	DET
ftr-428	1145	26	mere	mere	ADJ
ftr-428	1145	27	expectancy	expectancy	NOUN
ftr-428	1145	28	.	.	PUNCT
ftr-428	1146	1	"2	"2	VERB
ftr-428	1146	2	"	"	PUNCT
ftr-428	1146	3	0	0	NUM
ftr-428	1146	4	while	while	SCONJ
ftr-428	1146	5	the	the	DET
ftr-428	1146	6	legislative	legislative	ADJ
ftr-428	1146	7	history	history	NOUN
ftr-428	1146	8	of	of	ADP
ftr-428	1146	9	section	section	NOUN
ftr-428	1146	10	2039	2039	NUM
ftr-428	1146	11	would	would	AUX
ftr-428	1146	12	suggest	suggest	VERB
ftr-428	1146	13	otherwise,2	otherwise,2	VERB
ftr-428	1146	14	"	"	PUNCT
ftr-428	1146	15	this	this	DET
ftr-428	1146	16	statute	statute	NOUN
ftr-428	1146	17	is	be	AUX
ftr-428	1146	18	read	read	VERB
ftr-428	1146	19	differently	differently	ADV
ftr-428	1146	20	from	from	ADP
ftr-428	1146	21	section	section	NOUN
ftr-428	1146	22	2036	2036	NUM
ftr-428	1146	23	with	with	ADP
ftr-428	1146	24	respect	respect	NOUN
ftr-428	1146	25	to	to	ADP
ftr-428	1146	26	205	205	NUM
ftr-428	1146	27	.	.	PUNCT
ftr-428	1147	1	i	i	PRON
ftr-428	1147	2	d.	d.	PROPN
ftr-428	1147	3	at	at	ADP
ftr-428	1147	4	32	32	NUM
ftr-428	1147	5	-	-	SYM
ftr-428	1147	6	33	33	NUM
ftr-428	1147	7	.	.	PUNCT
ftr-428	1147	8	206	206	NUM
ftr-428	1147	9	.	.	PUNCT
ftr-428	1148	1	see	see	VERB
ftr-428	1148	2	,	,	PUNCT
ftr-428	1148	3	e.g.	e.g.	ADV
ftr-428	1148	4	,	,	PUNCT
ftr-428	1148	5	estate	estate	NOUN
ftr-428	1148	6	offusz	offusz	NOUN
ftr-428	1148	7	v.	v.	ADP
ftr-428	1148	8	commissioner	commissioner	NOUN
ftr-428	1148	9	,	,	PUNCT
ftr-428	1148	10	46	46	NUM
ftr-428	1148	11	t.c	t.c	PROPN
ftr-428	1148	12	.	.	PROPN
ftr-428	1148	13	214,217	214,217	NUM
ftr-428	1148	14	(	(	PUNCT
ftr-428	1148	15	1966	1966	NUM
ftr-428	1148	16	)	)	PUNCT
ftr-428	1148	17	acq	acq	PROPN
ftr-428	1148	18	.	.	PUNCT
ftr-428	1149	1	in	in	ADP
ftr-428	1149	2	result	result	NOUN
ftr-428	1149	3	,	,	PUNCT
ftr-428	1149	4	1967	1967	NUM
ftr-428	1149	5	-	-	SYM
ftr-428	1149	6	2	2	NUM
ftr-428	1149	7	c.b	c.b	PROPN
ftr-428	1149	8	.	.	PROPN
ftr-428	1149	9	2	2	NUM
ftr-428	1149	10	(	(	PUNCT
ftr-428	1149	11	"	"	PUNCT
ftr-428	1149	12	obviously	obviously	ADV
ftr-428	1149	13	,	,	PUNCT
ftr-428	1149	14	current	current	ADJ
ftr-428	1149	15	compensation	compensation	NOUN
ftr-428	1149	16	'	'	PUNCT
ftr-428	1149	17	payable	payable	ADJ
ftr-428	1149	18	to	to	ADP
ftr-428	1149	19	the	the	DET
ftr-428	1149	20	decedent	decedent	NOUN
ftr-428	1149	21	'	'	PUNCT
ftr-428	1149	22	can	can	AUX
ftr-428	1149	23	not	not	PART
ftr-428	1149	24	also	also	ADV
ftr-428	1149	25	be	be	AUX
ftr-428	1149	26	'	'	PUNCT
ftr-428	1149	27	receivable	receivable	ADJ
ftr-428	1149	28	by	by	ADP
ftr-428	1149	29	any	any	DET
ftr-428	1149	30	beneficiary	beneficiary	NOUN
ftr-428	1149	31	.	.	PUNCT
ftr-428	1150	1	"	"	PUNCT
ftr-428	1150	2	)	)	PUNCT
ftr-428	1150	3	;	;	PUNCT
ftr-428	1150	4	looney	looney	PROPN
ftr-428	1150	5	v.	v.	PROPN
ftr-428	1150	6	united	united	PROPN
ftr-428	1150	7	states	states	PROPN
ftr-428	1150	8	,	,	PUNCT
ftr-428	1150	9	569	569	NUM
ftr-428	1150	10	f.supp	f.supp	ADJ
ftr-428	1150	11	.	.	PROPN
ftr-428	1150	12	1569	1569	NUM
ftr-428	1150	13	,	,	PUNCT
ftr-428	1150	14	1574	1574	NUM
ftr-428	1150	15	(	(	PUNCT
ftr-428	1150	16	m.d	m.d	PROPN
ftr-428	1150	17	.	.	PROPN
ftr-428	1150	18	ga	ga	PROPN
ftr-428	1150	19	.	.	PROPN
ftr-428	1150	20	1983	1983	NUM
ftr-428	1150	21	)	)	PUNCT
ftr-428	1150	22	(	(	PUNCT
ftr-428	1150	23	characterizing	characterize	VERB
ftr-428	1150	24	payments	payment	NOUN
ftr-428	1150	25	under	under	ADP
ftr-428	1150	26	ibm	ibm	PROPN
ftr-428	1150	27	's	's	PART
ftr-428	1150	28	disability	disability	NOUN
ftr-428	1150	29	plan	plan	NOUN
ftr-428	1150	30	as	as	ADP
ftr-428	1150	31	"	"	PUNCT
ftr-428	1150	32	post	post	ADJ
ftr-428	1150	33	-	-	ADJ
ftr-428	1150	34	employment	employment	ADJ
ftr-428	1150	35	"	"	PUNCT
ftr-428	1150	36	benefits	benefit	NOUN
ftr-428	1150	37	,	,	PUNCT
ftr-428	1150	38	the	the	DET
ftr-428	1150	39	court	court	NOUN
ftr-428	1150	40	distinguished	distinguish	VERB
ftr-428	1150	41	those	those	PRON
ftr-428	1150	42	from	from	ADP
ftr-428	1150	43	the	the	DET
ftr-428	1150	44	company	company	NOUN
ftr-428	1150	45	's	's	PART
ftr-428	1150	46	sickness	sickness	NOUN
ftr-428	1150	47	and	and	CCONJ
ftr-428	1150	48	accident	accident	NOUN
ftr-428	1150	49	plan	plan	NOUN
ftr-428	1150	50	,	,	PUNCT
ftr-428	1150	51	wherein	wherein	SCONJ
ftr-428	1150	52	"	"	PUNCT
ftr-428	1150	53	it	it	PRON
ftr-428	1150	54	is	be	AUX
ftr-428	1150	55	assumed	assume	VERB
ftr-428	1150	56	that	that	SCONJ
ftr-428	1150	57	at	at	ADP
ftr-428	1150	58	some	some	DET
ftr-428	1150	59	point	point	NOUN
ftr-428	1150	60	in	in	ADP
ftr-428	1150	61	the	the	DET
ftr-428	1150	62	near	near	ADJ
ftr-428	1150	63	future	future	NOUN
ftr-428	1150	64	he	he	PRON
ftr-428	1150	65	will	will	AUX
ftr-428	1150	66	be	be	AUX
ftr-428	1150	67	able	able	ADJ
ftr-428	1150	68	to	to	PART
ftr-428	1150	69	return	return	VERB
ftr-428	1150	70	to	to	ADP
ftr-428	1150	71	active	active	ADJ
ftr-428	1150	72	employment	employment	NOUN
ftr-428	1150	73	.	.	PUNCT
ftr-428	1150	74	"	"	PUNCT
ftr-428	1150	75	)	)	PUNCT
ftr-428	1150	76	207	207	NUM
ftr-428	1150	77	.	.	NUM
ftr-428	1150	78	339	339	NUM
ftr-428	1150	79	f.2d	f.2d	SYM
ftr-428	1150	80	980	980	NUM
ftr-428	1150	81	(	(	PUNCT
ftr-428	1150	82	7th	7th	ADJ
ftr-428	1150	83	cir	cir	NOUN
ftr-428	1150	84	.	.	PUNCT
ftr-428	1150	85	1964	1964	NUM
ftr-428	1150	86	)	)	PUNCT
ftr-428	1150	87	.	.	PUNCT
ftr-428	1151	1	208	208	NUM
ftr-428	1151	2	.	.	PUNCT
ftr-428	1152	1	i	i	PRON
ftr-428	1152	2	d.	d.	PROPN
ftr-428	1152	3	at	at	ADP
ftr-428	1152	4	983	983	NUM
ftr-428	1152	5	.	.	PUNCT
ftr-428	1153	1	the	the	DET
ftr-428	1153	2	tax	tax	NOUN
ftr-428	1153	3	court	court	NOUN
ftr-428	1153	4	had	have	AUX
ftr-428	1153	5	held	hold	VERB
ftr-428	1153	6	only	only	ADV
ftr-428	1153	7	that	that	SCONJ
ftr-428	1153	8	§	§	PROPN
ftr-428	1153	9	2039	2039	NUM
ftr-428	1153	10	requires	require	VERB
ftr-428	1153	11	the	the	DET
ftr-428	1153	12	right	right	NOUN
ftr-428	1153	13	to	to	PART
ftr-428	1153	14	receive	receive	VERB
ftr-428	1153	15	future	future	ADJ
ftr-428	1153	16	payments	payment	NOUN
ftr-428	1153	17	and	and	CCONJ
ftr-428	1153	18	not	not	PART
ftr-428	1153	19	that	that	DET
ftr-428	1153	20	decedent	decedent	NOUN
ftr-428	1153	21	began	begin	VERB
ftr-428	1153	22	to	to	PART
ftr-428	1153	23	enjoy	enjoy	VERB
ftr-428	1153	24	his	his	PRON
ftr-428	1153	25	interest	interest	NOUN
ftr-428	1153	26	during	during	ADP
ftr-428	1153	27	his	his	PRON
ftr-428	1153	28	lifetime	lifetime	NOUN
ftr-428	1153	29	.	.	PUNCT
ftr-428	1154	1	estate	estate	NOUN
ftr-428	1154	2	of	of	ADP
ftr-428	1154	3	wadewitz	wadewitz	NOUN
ftr-428	1154	4	v.	v.	ADP
ftr-428	1154	5	commissioner	commissioner	NOUN
ftr-428	1154	6	,	,	PUNCT
ftr-428	1154	7	39	39	NUM
ftr-428	1154	8	t.c	t.c	PROPN
ftr-428	1154	9	.	.	PROPN
ftr-428	1154	10	925	925	NUM
ftr-428	1154	11	,	,	PUNCT
ftr-428	1154	12	939	939	NUM
ftr-428	1154	13	(	(	PUNCT
ftr-428	1154	14	1963	1963	NUM
ftr-428	1154	15	)	)	PUNCT
ftr-428	1154	16	,	,	PUNCT
ftr-428	1154	17	aff'd	aff'd	NOUN
ftr-428	1154	18	,	,	PUNCT
ftr-428	1154	19	339	339	NUM
ftr-428	1154	20	f.2d	f.2d	NOUN
ftr-428	1154	21	980	980	NUM
ftr-428	1154	22	.	.	PUNCT
ftr-428	1154	23	209	209	NUM
ftr-428	1154	24	.	.	PUNCT
ftr-428	1155	1	see	see	VERB
ftr-428	1155	2	also	also	ADV
ftr-428	1155	3	silberman	silberman	PROPN
ftr-428	1155	4	v.	v.	PROPN
ftr-428	1155	5	united	united	PROPN
ftr-428	1155	6	states	states	PROPN
ftr-428	1155	7	,	,	PUNCT
ftr-428	1155	8	333	333	NUM
ftr-428	1155	9	f.supp	f.supp	ADJ
ftr-428	1155	10	.	.	PROPN
ftr-428	1155	11	1120	1120	NUM
ftr-428	1155	12	,	,	PUNCT
ftr-428	1155	13	1127	1127	NUM
ftr-428	1155	14	(	(	PUNCT
ftr-428	1155	15	w.d	w.d	PROPN
ftr-428	1155	16	.	.	PROPN
ftr-428	1155	17	pa	pa	PROPN
ftr-428	1155	18	.	.	PROPN
ftr-428	1155	19	1971	1971	NUM
ftr-428	1155	20	)	)	PUNCT
ftr-428	1155	21	(	(	PUNCT
ftr-428	1155	22	citing	cite	VERB
ftr-428	1155	23	both	both	CCONJ
ftr-428	1155	24	wadewitz	wadewitz	NOUN
ftr-428	1155	25	and	and	CCONJ
ftr-428	1155	26	bahen	bahen	NOUN
ftr-428	1155	27	and	and	CCONJ
ftr-428	1155	28	holding	hold	VERB
ftr-428	1155	29	that	that	SCONJ
ftr-428	1155	30	where	where	SCONJ
ftr-428	1155	31	the	the	DET
ftr-428	1155	32	contract	contract	NOUN
ftr-428	1155	33	did	do	AUX
ftr-428	1155	34	not	not	PART
ftr-428	1155	35	require	require	VERB
ftr-428	1155	36	significant	significant	ADJ
ftr-428	1155	37	services	service	NOUN
ftr-428	1155	38	,	,	PUNCT
ftr-428	1155	39	but	but	CCONJ
ftr-428	1155	40	only	only	ADV
ftr-428	1155	41	advice	advice	NOUN
ftr-428	1155	42	and	and	CCONJ
ftr-428	1155	43	consultation	consultation	NOUN
ftr-428	1155	44	,	,	PUNCT
ftr-428	1155	45	for	for	ADP
ftr-428	1155	46	decedent	decedent	NOUN
ftr-428	1155	47	to	to	PART
ftr-428	1155	48	qualify	qualify	VERB
ftr-428	1155	49	for	for	ADP
ftr-428	1155	50	payments	payment	NOUN
ftr-428	1155	51	,	,	PUNCT
ftr-428	1155	52	they	they	PRON
ftr-428	1155	53	contemplated	contemplate	VERB
ftr-428	1155	54	retirement	retirement	NOUN
ftr-428	1155	55	and	and	CCONJ
ftr-428	1155	56	,	,	PUNCT
ftr-428	1155	57	thus	thus	ADV
ftr-428	1155	58	,	,	PUNCT
ftr-428	1155	59	§	§	PROPN
ftr-428	1155	60	2039	2039	NUM
ftr-428	1155	61	applied	apply	VERB
ftr-428	1155	62	.	.	PUNCT
ftr-428	1155	63	)	)	PUNCT
ftr-428	1155	64	.	.	PUNCT
ftr-428	1156	1	but	but	CCONJ
ftr-428	1156	2	see	see	VERB
ftr-428	1156	3	kramer	kramer	PROPN
ftr-428	1156	4	v.	v.	PROPN
ftr-428	1156	5	united	united	PROPN
ftr-428	1156	6	states	states	PROPN
ftr-428	1156	7	,	,	PUNCT
ftr-428	1156	8	406	406	NUM
ftr-428	1156	9	f.2d	f.2d	NOUN
ftr-428	1156	10	1363	1363	NUM
ftr-428	1156	11	(	(	PUNCT
ftr-428	1156	12	1969	1969	NUM
ftr-428	1156	13	)	)	PUNCT
ftr-428	1156	14	(	(	PUNCT
ftr-428	1156	15	wherein	wherein	SCONJ
ftr-428	1156	16	the	the	DET
ftr-428	1156	17	court	court	NOUN
ftr-428	1156	18	held	hold	VERB
ftr-428	1156	19	that	that	SCONJ
ftr-428	1156	20	because	because	SCONJ
ftr-428	1156	21	the	the	DET
ftr-428	1156	22	facts	fact	NOUN
ftr-428	1156	23	had	have	AUX
ftr-428	1156	24	been	be	AUX
ftr-428	1156	25	filly	filly	ADV
ftr-428	1156	26	stipulated	stipulate	VERB
ftr-428	1156	27	and	and	CCONJ
ftr-428	1156	28	because	because	SCONJ
ftr-428	1156	29	the	the	DET
ftr-428	1156	30	court	court	NOUN
ftr-428	1156	31	could	could	AUX
ftr-428	1156	32	not	not	PART
ftr-428	1156	33	read	read	VERB
ftr-428	1156	34	into	into	ADP
ftr-428	1156	35	the	the	DET
ftr-428	1156	36	facts	fact	NOUN
ftr-428	1156	37	whether	whether	SCONJ
ftr-428	1156	38	or	or	CCONJ
ftr-428	1156	39	not	not	PART
ftr-428	1156	40	decedent	decedent	NOUN
ftr-428	1156	41	's	's	PART
ftr-428	1156	42	agreement	agreement	NOUN
ftr-428	1156	43	to	to	PART
ftr-428	1156	44	serve	serve	VERB
ftr-428	1156	45	as	as	ADP
ftr-428	1156	46	an	an	DET
ftr-428	1156	47	advisor	advisor	NOUN
ftr-428	1156	48	and	and	CCONJ
ftr-428	1156	49	counselor	counselor	NOUN
ftr-428	1156	50	was	be	AUX
ftr-428	1156	51	an	an	DET
ftr-428	1156	52	employment	employment	NOUN
ftr-428	1156	53	or	or	CCONJ
ftr-428	1156	54	a	a	DET
ftr-428	1156	55	retirement	retirement	NOUN
ftr-428	1156	56	agreement	agreement	NOUN
ftr-428	1156	57	.	.	PUNCT
ftr-428	1157	1	this	this	PRON
ftr-428	1157	2	was	be	AUX
ftr-428	1157	3	despite	despite	SCONJ
ftr-428	1157	4	the	the	DET
ftr-428	1157	5	fact	fact	NOUN
ftr-428	1157	6	that	that	SCONJ
ftr-428	1157	7	the	the	DET
ftr-428	1157	8	decedent	decedent	NOUN
ftr-428	1157	9	would	would	AUX
ftr-428	1157	10	be	be	AUX
ftr-428	1157	11	paid	pay	VERB
ftr-428	1157	12	the	the	DET
ftr-428	1157	13	same	same	ADJ
ftr-428	1157	14	amount	amount	NOUN
ftr-428	1157	15	even	even	ADV
ftr-428	1157	16	if	if	SCONJ
ftr-428	1157	17	he	he	PRON
ftr-428	1157	18	became	become	VERB
ftr-428	1157	19	incapacitated	incapacitated	ADJ
ftr-428	1157	20	and	and	CCONJ
ftr-428	1157	21	that	that	SCONJ
ftr-428	1157	22	his	his	PRON
ftr-428	1157	23	widow	widow	NOUN
ftr-428	1157	24	would	would	AUX
ftr-428	1157	25	receive	receive	VERB
ftr-428	1157	26	a	a	DET
ftr-428	1157	27	continuation	continuation	NOUN
ftr-428	1157	28	of	of	ADP
ftr-428	1157	29	these	these	DET
ftr-428	1157	30	benefits	benefit	NOUN
ftr-428	1157	31	after	after	ADP
ftr-428	1157	32	decedent	decedent	NOUN
ftr-428	1157	33	's	's	PART
ftr-428	1157	34	death	death	NOUN
ftr-428	1157	35	)	)	PUNCT
ftr-428	1157	36	.	.	PUNCT
ftr-428	1158	1	210	210	NUM
ftr-428	1158	2	.	.	PUNCT
ftr-428	1158	3	estate	estate	NOUN
ftr-428	1158	4	of	of	ADP
ftr-428	1158	5	wadewitz	wadewitz	NOUN
ftr-428	1158	6	,	,	PUNCT
ftr-428	1158	7	339	339	NUM
ftr-428	1158	8	f.2d	f.2d	NOUN
ftr-428	1158	9	at	at	ADP
ftr-428	1158	10	983	983	NUM
ftr-428	1158	11	.	.	PUNCT
ftr-428	1159	1	211	211	NUM
ftr-428	1159	2	.	.	PUNCT
ftr-428	1160	1	see	see	VERB
ftr-428	1160	2	supra	supra	PROPN
ftr-428	1160	3	notes	note	NOUN
ftr-428	1160	4	190	190	NUM
ftr-428	1160	5	,	,	PUNCT
ftr-428	1160	6	201	201	NUM
ftr-428	1160	7	.	.	PUNCT
ftr-428	1161	1	2001	2001	NUM
ftr-428	1161	2	]	]	PUNCT
ftr-428	1162	1	florida	florida	PROPN
ftr-428	1162	2	tax	tax	PROPN
ftr-428	1162	3	review	review	NOUN
ftr-428	1162	4	contingent	contingent	NOUN
ftr-428	1162	5	payments	payment	NOUN
ftr-428	1162	6	.	.	PUNCT
ftr-428	1163	1	while	while	SCONJ
ftr-428	1163	2	the	the	DET
ftr-428	1163	3	government	government	NOUN
ftr-428	1163	4	has	have	AUX
ftr-428	1163	5	stopped	stop	VERB
ftr-428	1163	6	litigating	litigate	VERB
ftr-428	1163	7	this	this	DET
ftr-428	1163	8	issue212	issue212	PROPN
ftr-428	1163	9	and	and	CCONJ
ftr-428	1163	10	has	have	AUX
ftr-428	1163	11	acceded	accede	VERB
ftr-428	1163	12	to	to	ADP
ftr-428	1163	13	the	the	DET
ftr-428	1163	14	second	second	ADJ
ftr-428	1163	15	circuit	circuit	NOUN
ftr-428	1163	16	's	's	PART
ftr-428	1163	17	decision	decision	NOUN
ftr-428	1163	18	in	in	ADP
ftr-428	1163	19	estate	estate	NOUN
ftr-428	1163	20	of	of	ADP
ftr-428	1163	21	schelberg,23	schelberg,23	PROPN
ftr-428	1163	22	it	it	PRON
ftr-428	1163	23	has	have	AUX
ftr-428	1163	24	done	do	VERB
ftr-428	1163	25	so	so	ADV
ftr-428	1163	26	without	without	ADP
ftr-428	1163	27	any	any	DET
ftr-428	1163	28	formal	formal	ADJ
ftr-428	1163	29	ruling	ruling	NOUN
ftr-428	1163	30	.	.	PUNCT
ftr-428	1164	1	with	with	ADP
ftr-428	1164	2	the	the	DET
ftr-428	1164	3	government	government	NOUN
ftr-428	1164	4	's	's	PART
ftr-428	1164	5	acceptance	acceptance	NOUN
ftr-428	1164	6	of	of	ADP
ftr-428	1164	7	schelberg	schelberg	PROPN
ftr-428	1164	8	,	,	PUNCT
ftr-428	1164	9	however	however	ADV
ftr-428	1164	10	,	,	PUNCT
ftr-428	1164	11	decedent	decedent	PROPN
ftr-428	1164	12	's	's	PART
ftr-428	1164	13	right	right	NOUN
ftr-428	1164	14	to	to	PART
ftr-428	1164	15	receive	receive	VERB
ftr-428	1164	16	an	an	DET
ftr-428	1164	17	"	"	PUNCT
ftr-428	1164	18	annuity	annuity	NOUN
ftr-428	1164	19	or	or	CCONJ
ftr-428	1164	20	other	other	ADJ
ftr-428	1164	21	payment	payment	NOUN
ftr-428	1164	22	"	"	PUNCT
ftr-428	1164	23	means	mean	VERB
ftr-428	1164	24	decedent	decedent	PROPN
ftr-428	1164	25	's	's	PART
ftr-428	1164	26	right	right	NOUN
ftr-428	1164	27	to	to	ADP
ftr-428	1164	28	an	an	DET
ftr-428	1164	29	annuity	annuity	NOUN
ftr-428	1164	30	or	or	CCONJ
ftr-428	1164	31	other	other	ADJ
ftr-428	1164	32	payment	payment	NOUN
ftr-428	1164	33	,	,	PUNCT
ftr-428	1164	34	except	except	SCONJ
ftr-428	1164	35	one	one	NUM
ftr-428	1164	36	that	that	PRON
ftr-428	1164	37	the	the	DET
ftr-428	1164	38	decedent	decedent	NOUN
ftr-428	1164	39	is	be	AUX
ftr-428	1164	40	unlikely	unlikely	ADJ
ftr-428	1164	41	to	to	PART
ftr-428	1164	42	receive	receive	VERB
ftr-428	1164	43	,	,	PUNCT
ftr-428	1164	44	engrafting	engraft	VERB
ftr-428	1164	45	a	a	DET
ftr-428	1164	46	defacto	defacto	PROPN
ftr-428	1164	47	,	,	PUNCT
ftr-428	1164	48	de	de	X
ftr-428	1164	49	minimis	minimis	NOUN
ftr-428	1164	50	exception	exception	NOUN
ftr-428	1164	51	to	to	ADP
ftr-428	1164	52	this	this	DET
ftr-428	1164	53	statute	statute	NOUN
ftr-428	1164	54	.	.	PUNCT
ftr-428	1165	1	g.	g.	PROPN
ftr-428	1165	2	section	section	PROPN
ftr-428	1165	3	2040	2040	NUM
ftr-428	1165	4	:	:	PUNCT
ftr-428	1165	5	a	a	DET
ftr-428	1165	6	statute	statute	NOUN
ftr-428	1165	7	with	with	ADP
ftr-428	1165	8	artificial	artificial	ADJ
ftr-428	1165	9	rules	rule	NOUN
ftr-428	1165	10	of	of	ADP
ftr-428	1165	11	inclusion	inclusion	NOUN
ftr-428	1165	12	for	for	ADP
ftr-428	1165	13	non	non	ADJ
ftr-428	1165	14	-	-	ADJ
ftr-428	1165	15	spousal	spousal	ADJ
ftr-428	1165	16	property	property	NOUN
ftr-428	1165	17	,	,	PUNCT
ftr-428	1165	18	section	section	NOUN
ftr-428	1165	19	2040	2040	NUM
ftr-428	1165	20	enunciates	enunciate	VERB
ftr-428	1165	21	two	two	NUM
ftr-428	1165	22	rules:214	rules:214	NUM
ftr-428	1165	23	212	212	NUM
ftr-428	1165	24	.	.	PUNCT
ftr-428	1166	1	although	although	SCONJ
ftr-428	1166	2	the	the	DET
ftr-428	1166	3	government	government	NOUN
ftr-428	1166	4	's	's	PART
ftr-428	1166	5	official	official	ADJ
ftr-428	1166	6	position	position	NOUN
ftr-428	1166	7	,	,	PUNCT
ftr-428	1166	8	as	as	SCONJ
ftr-428	1166	9	stated	state	VERB
ftr-428	1166	10	in	in	ADP
ftr-428	1166	11	a.o.d	a.o.d	PROPN
ftr-428	1166	12	.	.	PROPN
ftr-428	1166	13	1981	1981	NUM
ftr-428	1166	14	-	-	SYM
ftr-428	1166	15	14	14	NUM
ftr-428	1166	16	,	,	PUNCT
ftr-428	1166	17	indicated	indicate	VERB
ftr-428	1166	18	that	that	SCONJ
ftr-428	1166	19	they	they	PRON
ftr-428	1166	20	would	would	AUX
ftr-428	1166	21	"	"	PUNCT
ftr-428	1166	22	continue	continue	VERB
ftr-428	1166	23	to	to	PART
ftr-428	1166	24	litigate	litigate	VERB
ftr-428	1166	25	this	this	DET
ftr-428	1166	26	issue	issue	NOUN
ftr-428	1166	27	in	in	ADP
ftr-428	1166	28	other	other	ADJ
ftr-428	1166	29	circuits	circuit	NOUN
ftr-428	1166	30	,	,	PUNCT
ftr-428	1166	31	"	"	PUNCT
ftr-428	1166	32	they	they	PRON
ftr-428	1166	33	have	have	AUX
ftr-428	1166	34	apparently	apparently	ADV
ftr-428	1166	35	changed	change	VERB
ftr-428	1166	36	their	their	PRON
ftr-428	1166	37	minds	mind	NOUN
ftr-428	1166	38	.	.	PUNCT
ftr-428	1167	1	see	see	VERB
ftr-428	1167	2	richard	richard	PROPN
ftr-428	1167	3	holz	holz	PROPN
ftr-428	1167	4	,	,	PUNCT
ftr-428	1167	5	properly	properly	ADV
ftr-428	1167	6	structured	structure	VERB
ftr-428	1167	7	death	death	NOUN
ftr-428	1167	8	benefit	benefit	NOUN
ftr-428	1167	9	plans	plan	NOUN
ftr-428	1167	10	can	can	AUX
ftr-428	1167	11	avoid	avoid	VERB
ftr-428	1167	12	estate	estate	NOUN
ftr-428	1167	13	and	and	CCONJ
ftr-428	1167	14	gift	gift	NOUN
ftr-428	1167	15	tax	tax	NOUN
ftr-428	1167	16	consequences	consequence	NOUN
ftr-428	1167	17	,	,	PUNCT
ftr-428	1167	18	15	15	NUM
ftr-428	1167	19	est	est	X
ftr-428	1167	20	.	.	PUNCT
ftr-428	1168	1	planning	plan	VERB
ftr-428	1168	2	100	100	NUM
ftr-428	1168	3	,	,	PUNCT
ftr-428	1168	4	101	101	NUM
ftr-428	1168	5	(	(	PUNCT
ftr-428	1168	6	1988	1988	NUM
ftr-428	1168	7	)	)	PUNCT
ftr-428	1168	8	(	(	PUNCT
ftr-428	1168	9	"	"	PUNCT
ftr-428	1168	10	despite	despite	SCONJ
ftr-428	1168	11	its	its	PRON
ftr-428	1168	12	victory	victory	NOUN
ftr-428	1168	13	in	in	ADP
ftr-428	1168	14	looney	looney	NOUN
ftr-428	1168	15	,	,	PUNCT
ftr-428	1168	16	the	the	DET
ftr-428	1168	17	service	service	NOUN
ftr-428	1168	18	decided	decide	VERB
ftr-428	1168	19	not	not	PART
ftr-428	1168	20	to	to	PART
ftr-428	1168	21	contest	contest	VERB
ftr-428	1168	22	the	the	DET
ftr-428	1168	23	results	result	NOUN
ftr-428	1168	24	reached	reach	VERB
ftr-428	1168	25	by	by	ADP
ftr-428	1168	26	the	the	DET
ftr-428	1168	27	sixth	sixth	ADJ
ftr-428	1168	28	circuit	circuit	NOUN
ftr-428	1168	29	in	in	ADP
ftr-428	1168	30	van	van	PROPN
ftr-428	1168	31	wye	wye	PROPN
ftr-428	1168	32	and	and	CCONJ
ftr-428	1168	33	the	the	DET
ftr-428	1168	34	second	second	ADJ
ftr-428	1168	35	circuit	circuit	NOUN
ftr-428	1168	36	in	in	ADP
ftr-428	1168	37	schelberg	schelberg	PROPN
ftr-428	1168	38	.	.	PUNCT
ftr-428	1169	1	accordingly	accordingly	ADV
ftr-428	1169	2	,	,	PUNCT
ftr-428	1169	3	in	in	ADP
ftr-428	1169	4	an	an	DET
ftr-428	1169	5	unreported	unreported	ADJ
ftr-428	1169	6	development	development	NOUN
ftr-428	1169	7	,	,	PUNCT
ftr-428	1169	8	a	a	DET
ftr-428	1169	9	consent	consent	NOUN
ftr-428	1169	10	judgment	judgment	NOUN
ftr-428	1169	11	was	be	AUX
ftr-428	1169	12	subsequently	subsequently	ADV
ftr-428	1169	13	entered	enter	VERB
ftr-428	1169	14	in	in	ADP
ftr-428	1169	15	favor	favor	NOUN
ftr-428	1169	16	oflooney	oflooney	NOUN
ftr-428	1169	17	's	's	PART
ftr-428	1169	18	estate	estate	NOUN
ftr-428	1169	19	.	.	PUNCT
ftr-428	1170	1	the	the	DET
ftr-428	1170	2	service	service	NOUN
ftr-428	1170	3	's	's	PART
ftr-428	1170	4	concession	concession	NOUN
ftr-428	1170	5	appears	appear	VERB
ftr-428	1170	6	to	to	PART
ftr-428	1170	7	resolve	resolve	VERB
ftr-428	1170	8	in	in	ADP
ftr-428	1170	9	favor	favor	NOUN
ftr-428	1170	10	of	of	ADP
ftr-428	1170	11	the	the	DET
ftr-428	1170	12	taxpayer	taxpayer	NOUN
ftr-428	1170	13	the	the	DET
ftr-428	1170	14	issue	issue	NOUN
ftr-428	1170	15	of	of	ADP
ftr-428	1170	16	whether	whether	SCONJ
ftr-428	1170	17	contingent	contingent	NOUN
ftr-428	1170	18	,	,	PUNCT
ftr-428	1170	19	future	future	ADJ
ftr-428	1170	20	benefits	benefit	NOUN
ftr-428	1170	21	under	under	ADP
ftr-428	1170	22	a	a	DET
ftr-428	1170	23	disability	disability	NOUN
ftr-428	1170	24	plan	plan	NOUN
ftr-428	1170	25	must	must	AUX
ftr-428	1170	26	be	be	AUX
ftr-428	1170	27	combined	combine	VERB
ftr-428	1170	28	with	with	ADP
ftr-428	1170	29	death	death	NOUN
ftr-428	1170	30	benefits	benefit	NOUN
ftr-428	1170	31	in	in	ADP
ftr-428	1170	32	applying	apply	VERB
ftr-428	1170	33	section	section	NOUN
ftr-428	1170	34	2039	2039	NUM
ftr-428	1170	35	.	.	PUNCT
ftr-428	1170	36	"	"	PUNCT
ftr-428	1170	37	)	)	PUNCT
ftr-428	1170	38	;	;	PUNCT
ftr-428	1170	39	john	john	PROPN
ftr-428	1170	40	r.	r.	PROPN
ftr-428	1170	41	cummins	cummins	PROPN
ftr-428	1170	42	,	,	PUNCT
ftr-428	1170	43	tumey	tumey	PROPN
ftr-428	1170	44	p.	p.	PROPN
ftr-428	1170	45	bery	bery	NOUN
ftr-428	1170	46	and	and	CCONJ
ftr-428	1170	47	martin	martin	PROPN
ftr-428	1170	48	s.	s.	PROPN
ftr-428	1170	49	weinberg	weinberg	PROPN
ftr-428	1170	50	,	,	PUNCT
ftr-428	1170	51	using	use	VERB
ftr-428	1170	52	the	the	DET
ftr-428	1170	53	service	service	NOUN
ftr-428	1170	54	's	's	PART
ftr-428	1170	55	new	new	ADJ
ftr-428	1170	56	handbook	handbook	NOUN
ftr-428	1170	57	for	for	ADP
ftr-428	1170	58	estate	estate	NOUN
ftr-428	1170	59	tax	tax	NOUN
ftr-428	1170	60	examiners	examiner	NOUN
ftr-428	1170	61	,	,	PUNCT
ftr-428	1170	62	68	68	NUM
ftr-428	1170	63	j.	j.	NOUN
ftr-428	1170	64	tax'n	tax'n	ADP
ftr-428	1170	65	276	276	NUM
ftr-428	1170	66	,	,	PUNCT
ftr-428	1170	67	282	282	NUM
ftr-428	1170	68	,	,	PUNCT
ftr-428	1170	69	n.28	n.28	X
ftr-428	1170	70	(	(	PUNCT
ftr-428	1170	71	1988	1988	NUM
ftr-428	1170	72	)	)	PUNCT
ftr-428	1170	73	.	.	PUNCT
ftr-428	1171	1	in	in	ADP
ftr-428	1171	2	looney	looney	PROPN
ftr-428	1171	3	v.	v.	PROPN
ftr-428	1171	4	united	united	PROPN
ftr-428	1171	5	states	states	PROPN
ftr-428	1171	6	,	,	PUNCT
ftr-428	1171	7	569	569	NUM
ftr-428	1171	8	f.supp	f.supp	ADJ
ftr-428	1171	9	.	.	PROPN
ftr-428	1171	10	1569	1569	NUM
ftr-428	1171	11	,	,	PUNCT
ftr-428	1171	12	1574	1574	NUM
ftr-428	1171	13	-	-	SYM
ftr-428	1171	14	1575	1575	NUM
ftr-428	1171	15	(	(	PUNCT
ftr-428	1171	16	m.d	m.d	PROPN
ftr-428	1171	17	.	.	PROPN
ftr-428	1171	18	ga	ga	PROPN
ftr-428	1171	19	.	.	PROPN
ftr-428	1171	20	1983	1983	NUM
ftr-428	1171	21	)	)	PUNCT
ftr-428	1171	22	,	,	PUNCT
ftr-428	1171	23	the	the	DET
ftr-428	1171	24	court	court	NOUN
ftr-428	1171	25	found	find	VERB
ftr-428	1171	26	that	that	SCONJ
ftr-428	1171	27	the	the	DET
ftr-428	1171	28	decedent	decedent	NOUN
ftr-428	1171	29	,	,	PUNCT
ftr-428	1171	30	after	after	ADP
ftr-428	1171	31	five	five	NUM
ftr-428	1171	32	years	year	NOUN
ftr-428	1171	33	in	in	ADP
ftr-428	1171	34	service	service	NOUN
ftr-428	1171	35	with	with	ADP
ftr-428	1171	36	ibm	ibm	PROPN
ftr-428	1171	37	,	,	PUNCT
ftr-428	1171	38	had	have	VERB
ftr-428	1171	39	an	an	DET
ftr-428	1171	40	enforceable	enforceable	ADJ
ftr-428	1171	41	right	right	NOUN
ftr-428	1171	42	to	to	PART
ftr-428	1171	43	receive	receive	VERB
ftr-428	1171	44	the	the	DET
ftr-428	1171	45	disability	disability	NOUN
ftr-428	1171	46	benefits	benefit	NOUN
ftr-428	1171	47	;	;	PUNCT
ftr-428	1171	48	the	the	DET
ftr-428	1171	49	court	court	NOUN
ftr-428	1171	50	rejected	reject	VERB
ftr-428	1171	51	the	the	DET
ftr-428	1171	52	taxpayer	taxpayer	NOUN
ftr-428	1171	53	's	's	PART
ftr-428	1171	54	reliance	reliance	NOUN
ftr-428	1171	55	on	on	ADP
ftr-428	1171	56	schelberg	schelberg	PROPN
ftr-428	1171	57	despite	despite	SCONJ
ftr-428	1171	58	the	the	DET
ftr-428	1171	59	same	same	ADJ
ftr-428	1171	60	facts	fact	NOUN
ftr-428	1171	61	and	and	CCONJ
ftr-428	1171	62	agreed	agree	VERB
ftr-428	1171	63	with	with	ADP
ftr-428	1171	64	bahen	bahen	PROPN
ftr-428	1171	65	.	.	PUNCT
ftr-428	1172	1	213	213	NUM
ftr-428	1172	2	.	.	NOUN
ftr-428	1172	3	612	612	NUM
ftr-428	1172	4	f.2d	f.2d	SYM
ftr-428	1172	5	25	25	NUM
ftr-428	1172	6	(	(	PUNCT
ftr-428	1172	7	2d	2d	NUM
ftr-428	1172	8	cir	cir	NOUN
ftr-428	1172	9	.	.	PROPN
ftr-428	1172	10	1978	1978	NUM
ftr-428	1172	11	)	)	PUNCT
ftr-428	1172	12	.	.	PUNCT
ftr-428	1173	1	214	214	NUM
ftr-428	1173	2	.	.	PUNCT
ftr-428	1173	3	section	section	NOUN
ftr-428	1173	4	2040(a	2040(a	NUM
ftr-428	1173	5	)	)	PUNCT
ftr-428	1173	6	provides	provide	VERB
ftr-428	1173	7	:	:	PUNCT
ftr-428	1173	8	(	(	PUNCT
ftr-428	1173	9	a	a	X
ftr-428	1173	10	)	)	PUNCT
ftr-428	1173	11	general	general	ADJ
ftr-428	1173	12	rule.-the	rule.-the	NOUN
ftr-428	1173	13	value	value	NOUN
ftr-428	1173	14	of	of	ADP
ftr-428	1173	15	the	the	DET
ftr-428	1173	16	gross	gross	ADJ
ftr-428	1173	17	estate	estate	NOUN
ftr-428	1173	18	shall	shall	AUX
ftr-428	1173	19	include	include	VERB
ftr-428	1173	20	the	the	DET
ftr-428	1173	21	value	value	NOUN
ftr-428	1173	22	of	of	ADP
ftr-428	1173	23	all	all	DET
ftr-428	1173	24	property	property	NOUN
ftr-428	1173	25	to	to	ADP
ftr-428	1173	26	the	the	DET
ftr-428	1173	27	extent	extent	NOUN
ftr-428	1173	28	of	of	ADP
ftr-428	1173	29	the	the	DET
ftr-428	1173	30	interest	interest	NOUN
ftr-428	1173	31	therein	therein	ADV
ftr-428	1173	32	held	hold	VERB
ftr-428	1173	33	as	as	ADP
ftr-428	1173	34	joint	joint	ADJ
ftr-428	1173	35	tenants	tenant	NOUN
ftr-428	1173	36	with	with	ADP
ftr-428	1173	37	right	right	NOUN
ftr-428	1173	38	of	of	ADP
ftr-428	1173	39	survivorship	survivorship	NOUN
ftr-428	1173	40	by	by	ADP
ftr-428	1173	41	the	the	DET
ftr-428	1173	42	decedent	decedent	NOUN
ftr-428	1173	43	and	and	CCONJ
ftr-428	1173	44	any	any	DET
ftr-428	1173	45	other	other	ADJ
ftr-428	1173	46	person	person	NOUN
ftr-428	1173	47	,	,	PUNCT
ftr-428	1173	48	or	or	CCONJ
ftr-428	1173	49	as	as	ADP
ftr-428	1173	50	tenants	tenant	NOUN
ftr-428	1173	51	by	by	ADP
ftr-428	1173	52	the	the	DET
ftr-428	1173	53	entirety	entirety	NOUN
ftr-428	1173	54	by	by	ADP
ftr-428	1173	55	the	the	DET
ftr-428	1173	56	decedent	decedent	NOUN
ftr-428	1173	57	and	and	CCONJ
ftr-428	1173	58	spouse	spouse	NOUN
ftr-428	1173	59	,	,	PUNCT
ftr-428	1173	60	or	or	CCONJ
ftr-428	1173	61	deposited	deposit	VERB
ftr-428	1173	62	,	,	PUNCT
ftr-428	1173	63	with	with	ADP
ftr-428	1173	64	any	any	DET
ftr-428	1173	65	person	person	NOUN
ftr-428	1173	66	carrying	carry	VERB
ftr-428	1173	67	on	on	ADP
ftr-428	1173	68	the	the	DET
ftr-428	1173	69	banking	banking	NOUN
ftr-428	1173	70	business	business	NOUN
ftr-428	1173	71	,	,	PUNCT
ftr-428	1173	72	in	in	ADP
ftr-428	1173	73	their	their	PRON
ftr-428	1173	74	joint	joint	ADJ
ftr-428	1173	75	names	name	NOUN
ftr-428	1173	76	and	and	CCONJ
ftr-428	1173	77	payable	payable	ADJ
ftr-428	1173	78	to	to	ADP
ftr-428	1173	79	either	either	PRON
ftr-428	1173	80	or	or	CCONJ
ftr-428	1173	81	the	the	DET
ftr-428	1173	82	survivor	survivor	NOUN
ftr-428	1173	83	,	,	PUNCT
ftr-428	1173	84	except	except	SCONJ
ftr-428	1173	85	such	such	ADJ
ftr-428	1173	86	part	part	NOUN
ftr-428	1173	87	thereof	thereof	ADV
ftr-428	1173	88	as	as	SCONJ
ftr-428	1173	89	may	may	AUX
ftr-428	1173	90	be	be	AUX
ftr-428	1173	91	shown	show	VERB
ftr-428	1173	92	to	to	PART
ftr-428	1173	93	have	have	AUX
ftr-428	1173	94	originally	originally	ADV
ftr-428	1173	95	belonged	belong	VERB
ftr-428	1173	96	to	to	ADP
ftr-428	1173	97	such	such	ADJ
ftr-428	1173	98	other	other	ADJ
ftr-428	1173	99	person	person	NOUN
ftr-428	1173	100	and	and	CCONJ
ftr-428	1173	101	never	never	ADV
ftr-428	1173	102	to	to	PART
ftr-428	1173	103	have	have	AUX
ftr-428	1173	104	been	be	AUX
ftr-428	1173	105	received	receive	VERB
ftr-428	1173	106	or	or	CCONJ
ftr-428	1173	107	acquired	acquire	VERB
ftr-428	1173	108	by	by	ADP
ftr-428	1173	109	the	the	DET
ftr-428	1173	110	latter	latter	ADJ
ftr-428	1173	111	from	from	ADP
ftr-428	1173	112	the	the	DET
ftr-428	1173	113	decedent	decedent	NOUN
ftr-428	1173	114	for	for	ADP
ftr-428	1173	115	less	less	ADJ
ftr-428	1173	116	than	than	ADP
ftr-428	1173	117	an	an	DET
ftr-428	1173	118	adequate	adequate	ADJ
ftr-428	1173	119	and	and	CCONJ
ftr-428	1173	120	full	full	ADJ
ftr-428	1173	121	consideration	consideration	NOUN
ftr-428	1173	122	in	in	ADP
ftr-428	1173	123	money	money	NOUN
ftr-428	1173	124	or	or	CCONJ
ftr-428	1173	125	money	money	NOUN
ftr-428	1173	126	's	's	PART
ftr-428	1173	127	worth	worth	ADJ
ftr-428	1173	128	:	:	PUNCT
ftr-428	1173	129	provided	provide	VERB
ftr-428	1173	130	,	,	PUNCT
ftr-428	1173	131	that	that	SCONJ
ftr-428	1173	132	where	where	SCONJ
ftr-428	1173	133	such	such	ADJ
ftr-428	1173	134	property	property	NOUN
ftr-428	1173	135	or	or	CCONJ
ftr-428	1173	136	any	any	DET
ftr-428	1173	137	part	part	NOUN
ftr-428	1173	138	thereof	thereof	ADV
ftr-428	1173	139	,	,	PUNCT
ftr-428	1173	140	or	or	CCONJ
ftr-428	1173	141	part	part	NOUN
ftr-428	1173	142	of	of	ADP
ftr-428	1173	143	the	the	DET
ftr-428	1173	144	consideration	consideration	NOUN
ftr-428	1173	145	with	with	ADP
ftr-428	1173	146	which	which	PRON
ftr-428	1173	147	such	such	ADJ
ftr-428	1173	148	property	property	NOUN
ftr-428	1173	149	was	be	AUX
ftr-428	1173	150	acquired	acquire	VERB
ftr-428	1173	151	,	,	PUNCT
ftr-428	1173	152	is	be	AUX
ftr-428	1173	153	shown	show	VERB
ftr-428	1173	154	to	to	PART
ftr-428	1173	155	have	have	AUX
ftr-428	1173	156	been	be	AUX
ftr-428	1173	157	at	at	ADP
ftr-428	1173	158	any	any	DET
ftr-428	1173	159	time	time	NOUN
ftr-428	1173	160	acquired	acquire	VERB
ftr-428	1173	161	by	by	ADP
ftr-428	1173	162	such	such	ADJ
ftr-428	1173	163	other	other	ADJ
ftr-428	1173	164	person	person	NOUN
ftr-428	1173	165	from	from	ADP
ftr-428	1173	166	the	the	DET
ftr-428	1173	167	decedent	decedent	NOUN
ftr-428	1173	168	for	for	ADP
ftr-428	1173	169	less	less	ADJ
ftr-428	1173	170	than	than	ADP
ftr-428	1173	171	an	an	DET
ftr-428	1173	172	adequate	adequate	ADJ
ftr-428	1173	173	and	and	CCONJ
ftr-428	1173	174	full	full	ADJ
ftr-428	1173	175	consideration	consideration	NOUN
ftr-428	1173	176	in	in	ADP
ftr-428	1173	177	money	money	NOUN
ftr-428	1173	178	or	or	CCONJ
ftr-428	1173	179	money	money	NOUN
ftr-428	1173	180	's	's	PART
ftr-428	1173	181	worth	worth	ADJ
ftr-428	1173	182	,	,	PUNCT
ftr-428	1173	183	there	there	PRON
ftr-428	1173	184	shall	shall	AUX
ftr-428	1173	185	be	be	AUX
ftr-428	1173	186	excepted	except	VERB
ftr-428	1173	187	only	only	ADV
ftr-428	1173	188	such	such	ADJ
ftr-428	1173	189	part	part	NOUN
ftr-428	1173	190	of	of	ADP
ftr-428	1173	191	the	the	DET
ftr-428	1173	192	value	value	NOUN
ftr-428	1173	193	of	of	ADP
ftr-428	1173	194	such	such	ADJ
ftr-428	1173	195	property	property	NOUN
ftr-428	1173	196	as	as	SCONJ
ftr-428	1173	197	is	be	AUX
ftr-428	1173	198	proportionate	proportionate	ADJ
ftr-428	1173	199	to	to	ADP
ftr-428	1173	200	the	the	DET
ftr-428	1173	201	consideration	consideration	NOUN
ftr-428	1173	202	furnished	furnish	VERB
ftr-428	1173	203	by	by	ADP
ftr-428	1173	204	such	such	ADJ
ftr-428	1173	205	other	other	ADJ
ftr-428	1173	206	person	person	NOUN
ftr-428	1173	207	:	:	PUNCT
ftr-428	1173	208	provided	provide	VERB
ftr-428	1173	209	further	far	ADV
ftr-428	1173	210	,	,	PUNCT
ftr-428	1173	211	that	that	SCONJ
ftr-428	1173	212	where	where	SCONJ
ftr-428	1173	213	any	any	DET
ftr-428	1173	214	property	property	NOUN
ftr-428	1173	215	has	have	AUX
ftr-428	1173	216	been	be	AUX
ftr-428	1173	217	acquired	acquire	VERB
ftr-428	1173	218	by	by	ADP
ftr-428	1173	219	gift	gift	NOUN
ftr-428	1173	220	,	,	PUNCT
ftr-428	1173	221	bequest	bequest	NOUN
ftr-428	1173	222	,	,	PUNCT
ftr-428	1173	223	devise	devise	VERB
ftr-428	1173	224	,	,	PUNCT
ftr-428	1173	225	or	or	CCONJ
ftr-428	1173	226	inheritance	inheritance	NOUN
ftr-428	1173	227	,	,	PUNCT
ftr-428	1173	228	as	as	ADP
ftr-428	1173	229	a	a	DET
ftr-428	1173	230	tenancy	tenancy	NOUN
ftr-428	1173	231	by	by	ADP
ftr-428	1173	232	the	the	DET
ftr-428	1173	233	entirety	entirety	NOUN
ftr-428	1173	234	by	by	ADP
ftr-428	1173	235	the	the	DET
ftr-428	1173	236	decedent	decedent	NOUN
ftr-428	1173	237	and	and	CCONJ
ftr-428	1173	238	spouse	spouse	NOUN
ftr-428	1173	239	,	,	PUNCT
ftr-428	1173	240	then	then	ADV
ftr-428	1173	241	to	to	ADP
ftr-428	1173	242	the	the	DET
ftr-428	1173	243	extent	extent	NOUN
ftr-428	1173	244	of	of	ADP
ftr-428	1173	245	one	one	NUM
ftr-428	1173	246	-	-	PUNCT
ftr-428	1173	247	half	half	NOUN
ftr-428	1173	248	of	of	ADP
ftr-428	1173	249	the	the	DET
ftr-428	1173	250	value	value	NOUN
ftr-428	1173	251	thereof	thereof	ADV
ftr-428	1173	252	,	,	PUNCT
ftr-428	1173	253	or	or	CCONJ
ftr-428	1173	254	,	,	PUNCT
ftr-428	1173	255	where	where	SCONJ
ftr-428	1173	256	so	so	ADV
ftr-428	1173	257	acquired	acquire	VERB
ftr-428	1173	258	by	by	ADP
ftr-428	1173	259	the	the	DET
ftr-428	1173	260	decedent	decedent	NOUN
ftr-428	1173	261	and	and	CCONJ
ftr-428	1173	262	any	any	DET
ftr-428	1173	263	other	other	ADJ
ftr-428	1173	264	person	person	NOUN
ftr-428	1173	265	as	as	ADP
ftr-428	1173	266	joint	joint	ADJ
ftr-428	1173	267	tenants	tenant	NOUN
ftr-428	1173	268	with	with	ADP
ftr-428	1173	269	right	right	NOUN
ftr-428	1173	270	of	of	ADP
ftr-428	1173	271	survivorship	survivorship	NOUN
ftr-428	1173	272	and	and	CCONJ
ftr-428	1173	273	their	their	PRON
ftr-428	1173	274	interests	interest	NOUN
ftr-428	1173	275	are	be	AUX
ftr-428	1173	276	not	not	PART
ftr-428	1173	277	otherwise	otherwise	ADV
ftr-428	1173	278	specified	specify	VERB
ftr-428	1173	279	or	or	CCONJ
ftr-428	1173	280	fixed	fix	VERB
ftr-428	1173	281	by	by	ADP
ftr-428	1173	282	law	law	NOUN
ftr-428	1173	283	,	,	PUNCT
ftr-428	1173	284	then	then	ADV
ftr-428	1173	285	to	to	ADP
ftr-428	1173	286	the	the	DET
ftr-428	1173	287	extent	extent	NOUN
ftr-428	1173	288	of	of	ADP
ftr-428	1173	289	the	the	DET
ftr-428	1173	290	value	value	NOUN
ftr-428	1173	291	of	of	ADP
ftr-428	1173	292	a	a	DET
ftr-428	1173	293	fractional	fractional	ADJ
ftr-428	1173	294	part	part	NOUN
ftr-428	1173	295	to	to	PART
ftr-428	1173	296	be	be	AUX
ftr-428	1173	297	determined	determine	VERB
ftr-428	1173	298	by	by	ADP
ftr-428	1173	299	dividing	divide	VERB
ftr-428	1173	300	the	the	DET
ftr-428	1173	301	value	value	NOUN
ftr-428	1173	302	of	of	ADP
ftr-428	1173	303	the	the	DET
ftr-428	1173	304	property	property	NOUN
ftr-428	1173	305	by	by	ADP
ftr-428	1173	306	the	the	DET
ftr-428	1173	307	number	number	NOUN
ftr-428	1173	308	ofjoint	ofjoint	NOUN
ftr-428	1173	309	tenants	tenant	NOUN
ftr-428	1173	310	with	with	ADP
ftr-428	1173	311	right	right	NOUN
ftr-428	1173	312	of	of	ADP
ftr-428	1173	313	survivorship	survivorship	NOUN
ftr-428	1173	314	.	.	PUNCT
ftr-428	1174	1	for	for	ADP
ftr-428	1174	2	examples	example	NOUN
ftr-428	1174	3	of	of	ADP
ftr-428	1174	4	the	the	DET
ftr-428	1174	5	percentage	percentage	NOUN
ftr-428	1174	6	of	of	ADP
ftr-428	1174	7	consideration	consideration	NOUN
ftr-428	1174	8	rule	rule	NOUN
ftr-428	1174	9	,	,	PUNCT
ftr-428	1174	10	see	see	VERB
ftr-428	1174	11	regs	reg	NOUN
ftr-428	1174	12	.	.	PUNCT
ftr-428	1175	1	§	§	PROPN
ftr-428	1175	2	20.2040	20.2040	NUM
ftr-428	1175	3	-	-	SYM
ftr-428	1175	4	1(c	1(c	NUM
ftr-428	1175	5	)	)	PUNCT
ftr-428	1175	6	,	,	PUNCT
ftr-428	1175	7	ex	ex	X
ftr-428	1175	8	.	.	X
ftr-428	1175	9	(	(	PUNCT
ftr-428	1175	10	1)-(6	1)-(6	NUM
ftr-428	1175	11	)	)	PUNCT
ftr-428	1175	12	.	.	PUNCT
ftr-428	1176	1	for	for	ADP
ftr-428	1176	2	examples	example	NOUN
ftr-428	1176	3	of	of	ADP
ftr-428	1176	4	the	the	DET
ftr-428	1176	5	fractional	fractional	ADJ
ftr-428	1176	6	interest	interest	NOUN
ftr-428	1176	7	rule	rule	NOUN
ftr-428	1176	8	,	,	PUNCT
ftr-428	1176	9	see	see	VERB
ftr-428	1176	10	regs	reg	NOUN
ftr-428	1176	11	.	.	PUNCT
ftr-428	1177	1	§	§	PROPN
ftr-428	1177	2	20.2040	20.2040	NUM
ftr-428	1177	3	-	-	SYM
ftr-428	1177	4	1(c	1(c	NUM
ftr-428	1177	5	)	)	PUNCT
ftr-428	1177	6	,	,	PUNCT
ftr-428	1177	7	ex	ex	X
ftr-428	1177	8	.	.	X
ftr-428	1177	9	(	(	PUNCT
ftr-428	1177	10	7	7	NUM
ftr-428	1177	11	)	)	PUNCT
ftr-428	1177	12	and	and	CCONJ
ftr-428	1177	13	(	(	PUNCT
ftr-428	1177	14	8)	8)	NUM
ftr-428	1177	15	.	.	PUNCT
ftr-428	1178	1	[	[	X
ftr-428	1178	2	vol	vol	NOUN
ftr-428	1178	3	5:2	5:2	NUM
ftr-428	1178	4	contingencies	contingency	NOUN
ftr-428	1178	5	and	and	CCONJ
ftr-428	1178	6	the	the	DET
ftr-428	1178	7	estate	estate	NOUN
ftr-428	1178	8	tax	tax	NOUN
ftr-428	1178	9	(	(	PUNCT
ftr-428	1178	10	1	1	NUM
ftr-428	1178	11	)	)	PUNCT
ftr-428	1178	12	for	for	ADP
ftr-428	1178	13	purchased	purchase	VERB
ftr-428	1178	14	property	property	NOUN
ftr-428	1178	15	,	,	PUNCT
ftr-428	1178	16	the	the	DET
ftr-428	1178	17	full	full	ADJ
ftr-428	1178	18	value	value	NOUN
ftr-428	1178	19	of	of	ADP
ftr-428	1178	20	the	the	DET
ftr-428	1178	21	property	property	NOUN
ftr-428	1178	22	is	be	AUX
ftr-428	1178	23	included	include	VERB
ftr-428	1178	24	in	in	ADP
ftr-428	1178	25	the	the	DET
ftr-428	1178	26	decedent	decedent	NOUN
ftr-428	1178	27	's	's	PART
ftr-428	1178	28	estate	estate	NOUN
ftr-428	1178	29	minus	minus	CCONJ
ftr-428	1178	30	amounts	amount	NOUN
ftr-428	1178	31	shown	show	VERB
ftr-428	1178	32	to	to	PART
ftr-428	1178	33	be	be	AUX
ftr-428	1178	34	provided	provide	VERB
ftr-428	1178	35	by	by	ADP
ftr-428	1178	36	the	the	DET
ftr-428	1178	37	contributions215	contributions215	PROPN
ftr-428	1178	38	of	of	ADP
ftr-428	1178	39	the	the	DET
ftr-428	1178	40	otherjoint	otherjoint	ADJ
ftr-428	1178	41	tenant(s	tenant(s	PROPN
ftr-428	1178	42	)	)	PUNCT
ftr-428	1178	43	;	;	PUNCT
ftr-428	1178	44	and	and	CCONJ
ftr-428	1178	45	(	(	PUNCT
ftr-428	1178	46	2	2	X
ftr-428	1178	47	)	)	PUNCT
ftr-428	1178	48	for	for	ADP
ftr-428	1178	49	gifts	gift	NOUN
ftr-428	1178	50	or	or	CCONJ
ftr-428	1178	51	inheritedjointly	inheritedjointly	ADV
ftr-428	1178	52	-	-	PUNCT
ftr-428	1178	53	ownedproperty	ownedproperty	NOUN
ftr-428	1178	54	,	,	PUNCT
ftr-428	1178	55	the	the	DET
ftr-428	1178	56	decedent	decedent	NOUN
ftr-428	1178	57	's	's	PART
ftr-428	1178	58	fractional	fractional	ADJ
ftr-428	1178	59	share	share	NOUN
ftr-428	1178	60	is	be	AUX
ftr-428	1178	61	included	include	VERB
ftr-428	1178	62	in	in	ADP
ftr-428	1178	63	his	his	PRON
ftr-428	1178	64	estate	estate	NOUN
ftr-428	1178	65	.	.	PUNCT
ftr-428	1179	1	the	the	DET
ftr-428	1179	2	essential	essential	ADJ
ftr-428	1179	3	feature	feature	NOUN
ftr-428	1179	4	of	of	ADP
ftr-428	1179	5	ajoint	ajoint	NOUN
ftr-428	1179	6	tenancy	tenancy	NOUN
ftr-428	1179	7	is	be	AUX
ftr-428	1179	8	the	the	DET
ftr-428	1179	9	condition	condition	NOUN
ftr-428	1179	10	or	or	CCONJ
ftr-428	1179	11	contingency	contingency	NOUN
ftr-428	1179	12	of	of	ADP
ftr-428	1179	13	survivorship	survivorship	NOUN
ftr-428	1179	14	;	;	PUNCT
ftr-428	1179	15	2"6	2"6	NUM
ftr-428	1179	16	a	a	DET
ftr-428	1179	17	joint	joint	ADJ
ftr-428	1179	18	tenant	tenant	NOUN
ftr-428	1179	19	only	only	ADV
ftr-428	1179	20	owns	own	VERB
ftr-428	1179	21	the	the	DET
ftr-428	1179	22	entire	entire	ADJ
ftr-428	1179	23	property	property	NOUN
ftr-428	1179	24	outright	outright	ADV
ftr-428	1179	25	if	if	SCONJ
ftr-428	1179	26	he	he	PRON
ftr-428	1179	27	survives	survive	VERB
ftr-428	1179	28	the	the	DET
ftr-428	1179	29	otherj	otherj	PROPN
ftr-428	1179	30	oint	oint	PROPN
ftr-428	1179	31	tenant(s	tenant(s	PROPN
ftr-428	1179	32	)	)	PUNCT
ftr-428	1179	33	.	.	PUNCT
ftr-428	1180	1	in	in	ADP
ftr-428	1180	2	other	other	ADJ
ftr-428	1180	3	words	word	NOUN
ftr-428	1180	4	,	,	PUNCT
ftr-428	1180	5	aj	aj	PROPN
ftr-428	1180	6	oint	oint	PROPN
ftr-428	1180	7	tenancy	tenancy	NOUN
ftr-428	1180	8	may	may	AUX
ftr-428	1180	9	be	be	AUX
ftr-428	1180	10	viewed	view	VERB
ftr-428	1180	11	as	as	ADP
ftr-428	1180	12	the	the	DET
ftr-428	1180	13	equivalent	equivalent	NOUN
ftr-428	1180	14	of	of	ADP
ftr-428	1180	15	a	a	DET
ftr-428	1180	16	life	life	NOUN
ftr-428	1180	17	estate	estate	NOUN
ftr-428	1180	18	with	with	ADP
ftr-428	1180	19	a	a	DET
ftr-428	1180	20	contingent	contingent	ADJ
ftr-428	1180	21	remainder	remainder	NOUN
ftr-428	1180	22	,	,	PUNCT
ftr-428	1180	23	contingent	contingent	NOUN
ftr-428	1180	24	on	on	ADP
ftr-428	1180	25	surviving	survive	VERB
ftr-428	1180	26	the	the	DET
ftr-428	1180	27	other	other	ADJ
ftr-428	1180	28	joint	joint	ADJ
ftr-428	1180	29	tenant.21	tenant.21	NOUN
ftr-428	1180	30	'	'	NUM
ftr-428	1180	31	7	7	NUM
ftr-428	1180	32	however	however	ADV
ftr-428	1180	33	,	,	PUNCT
ftr-428	1180	34	section	section	NOUN
ftr-428	1180	35	2040	2040	NUM
ftr-428	1180	36	covers	cover	VERB
ftr-428	1180	37	only	only	ADV
ftr-428	1180	38	that	that	DET
ftr-428	1180	39	contingency	contingency	NOUN
ftr-428	1180	40	inherent	inherent	ADJ
ftr-428	1180	41	in	in	ADP
ftr-428	1180	42	the	the	DET
ftr-428	1180	43	property	property	NOUN
ftr-428	1180	44	law	law	NOUN
ftr-428	1180	45	concept	concept	NOUN
ftr-428	1180	46	of	of	ADP
ftr-428	1180	47	a	a	DET
ftr-428	1180	48	joint	joint	ADJ
ftr-428	1180	49	tenancy	tenancy	NOUN
ftr-428	1180	50	with	with	ADP
ftr-428	1180	51	the	the	DET
ftr-428	1180	52	right	right	NOUN
ftr-428	1180	53	of	of	ADP
ftr-428	1180	54	survivorship	survivorship	NOUN
ftr-428	1180	55	or	or	CCONJ
ftr-428	1180	56	a	a	DET
ftr-428	1180	57	tenancy	tenancy	NOUN
ftr-428	1180	58	by	by	ADP
ftr-428	1180	59	the	the	DET
ftr-428	1180	60	entireties	entirety	NOUN
ftr-428	1180	61	;	;	PUNCT
ftr-428	1180	62	because	because	SCONJ
ftr-428	1180	63	of	of	ADP
ftr-428	1180	64	the	the	DET
ftr-428	1180	65	nature	nature	NOUN
ftr-428	1180	66	of	of	ADP
ftr-428	1180	67	the	the	DET
ftr-428	1180	68	property	property	NOUN
ftr-428	1180	69	interest	interest	NOUN
ftr-428	1180	70	,	,	PUNCT
ftr-428	1180	71	no	no	DET
ftr-428	1180	72	other	other	ADJ
ftr-428	1180	73	contingency	contingency	NOUN
ftr-428	1180	74	can	can	AUX
ftr-428	1180	75	be	be	AUX
ftr-428	1180	76	explicitly	explicitly	ADV
ftr-428	1180	77	imposed	impose	VERB
ftr-428	1180	78	on	on	ADP
ftr-428	1180	79	the	the	DET
ftr-428	1180	80	creation	creation	NOUN
ftr-428	1180	81	of	of	ADP
ftr-428	1180	82	a	a	DET
ftr-428	1180	83	joint	joint	ADJ
ftr-428	1180	84	tenancy	tenancy	NOUN
ftr-428	1180	85	.	.	PUNCT
ftr-428	1181	1	decedent	decedent	PROPN
ftr-428	1181	2	's	's	PART
ftr-428	1181	3	interest	interest	NOUN
ftr-428	1181	4	disappears	disappear	VERB
ftr-428	1181	5	at	at	ADP
ftr-428	1181	6	his	his	PRON
ftr-428	1181	7	death	death	NOUN
ftr-428	1181	8	and	and	CCONJ
ftr-428	1181	9	,	,	PUNCT
ftr-428	1181	10	immediately	immediately	ADV
ftr-428	1181	11	,	,	PUNCT
ftr-428	1181	12	the	the	DET
ftr-428	1181	13	other	other	ADJ
ftr-428	1181	14	joint	joint	ADJ
ftr-428	1181	15	tenant	tenant	NOUN
ftr-428	1181	16	owns	own	VERB
ftr-428	1181	17	the	the	DET
ftr-428	1181	18	property	property	NOUN
ftr-428	1181	19	outright	outright	ADV
ftr-428	1181	20	.	.	PUNCT
ftr-428	1182	1	if	if	SCONJ
ftr-428	1182	2	,	,	PUNCT
ftr-428	1182	3	however	however	ADV
ftr-428	1182	4	,	,	PUNCT
ftr-428	1182	5	there	there	PRON
ftr-428	1182	6	were	be	VERB
ftr-428	1182	7	conditions	condition	NOUN
ftr-428	1182	8	imposed	impose	VERB
ftr-428	1182	9	in	in	ADP
ftr-428	1182	10	order	order	NOUN
ftr-428	1182	11	for	for	SCONJ
ftr-428	1182	12	the	the	DET
ftr-428	1182	13	joint	joint	ADJ
ftr-428	1182	14	tenant	tenant	NOUN
ftr-428	1182	15	to	to	PART
ftr-428	1182	16	take	take	VERB
ftr-428	1182	17	,	,	PUNCT
ftr-428	1182	18	the	the	DET
ftr-428	1182	19	contingencies	contingency	NOUN
ftr-428	1182	20	would	would	AUX
ftr-428	1182	21	effect	effect	VERB
ftr-428	1182	22	a	a	DET
ftr-428	1182	23	severance	severance	NOUN
ftr-428	1182	24	of	of	ADP
ftr-428	1182	25	the	the	DET
ftr-428	1182	26	joint	joint	ADJ
ftr-428	1182	27	tenancy	tenancy	NOUN
ftr-428	1182	28	,	,	PUNCT
ftr-428	1182	29	and	and	CCONJ
ftr-428	1182	30	thereby	thereby	ADV
ftr-428	1182	31	create	create	VERB
ftr-428	1182	32	a	a	DET
ftr-428	1182	33	tenancy	tenancy	NOUN
ftr-428	1182	34	in	in	ADP
ftr-428	1182	35	common.1	common.1	PROPN
ftr-428	1182	36	8	8	NUM
ftr-428	1182	37	if	if	SCONJ
ftr-428	1182	38	,	,	PUNCT
ftr-428	1182	39	for	for	ADP
ftr-428	1182	40	example	example	NOUN
ftr-428	1182	41	,	,	PUNCT
ftr-428	1182	42	the	the	DET
ftr-428	1182	43	right	right	NOUN
ftr-428	1182	44	to	to	PART
ftr-428	1182	45	possess	possess	VERB
ftr-428	1182	46	jointly	jointly	ADV
ftr-428	1182	47	held	hold	VERB
ftr-428	1182	48	property	property	NOUN
ftr-428	1182	49	is	be	AUX
ftr-428	1182	50	subject	subject	ADJ
ftr-428	1182	51	not	not	PART
ftr-428	1182	52	only	only	ADV
ftr-428	1182	53	to	to	ADP
ftr-428	1182	54	the	the	DET
ftr-428	1182	55	contingency	contingency	NOUN
ftr-428	1182	56	of	of	ADP
ftr-428	1182	57	survivorship	survivorship	NOUN
ftr-428	1182	58	,	,	PUNCT
ftr-428	1182	59	but	but	CCONJ
ftr-428	1182	60	also	also	ADV
ftr-428	1182	61	to	to	ADP
ftr-428	1182	62	the	the	DET
ftr-428	1182	63	condition	condition	NOUN
ftr-428	1182	64	that	that	SCONJ
ftr-428	1182	65	the	the	DET
ftr-428	1182	66	surviving	survive	VERB
ftr-428	1182	67	joint	joint	ADJ
ftr-428	1182	68	tenant	tenant	NOUN
ftr-428	1182	69	did	do	AUX
ftr-428	1182	70	not	not	PART
ftr-428	1182	71	murder	murder	VERB
ftr-428	1182	72	the	the	DET
ftr-428	1182	73	decedent,219	decedent,219	PROPN
ftr-428	1182	74	the	the	DET
ftr-428	1182	75	joint	joint	ADJ
ftr-428	1182	76	tenancy	tenancy	NOUN
ftr-428	1182	77	is	be	AUX
ftr-428	1182	78	215	215	NUM
ftr-428	1182	79	.	.	PUNCT
ftr-428	1183	1	with	with	ADP
ftr-428	1183	2	respect	respect	NOUN
ftr-428	1183	3	to	to	ADP
ftr-428	1183	4	appreciated	appreciated	ADJ
ftr-428	1183	5	property	property	NOUN
ftr-428	1183	6	given	give	VERB
ftr-428	1183	7	as	as	ADP
ftr-428	1183	8	a	a	DET
ftr-428	1183	9	gift	gift	NOUN
ftr-428	1183	10	by	by	ADP
ftr-428	1183	11	one	one	NUM
ftr-428	1183	12	of	of	ADP
ftr-428	1183	13	the	the	DET
ftr-428	1183	14	joint	joint	ADJ
ftr-428	1183	15	tenants	tenant	NOUN
ftr-428	1183	16	to	to	ADP
ftr-428	1183	17	another	another	PRON
ftr-428	1183	18	,	,	PUNCT
ftr-428	1183	19	the	the	DET
ftr-428	1183	20	entire	entire	ADJ
ftr-428	1183	21	value	value	NOUN
ftr-428	1183	22	of	of	ADP
ftr-428	1183	23	the	the	DET
ftr-428	1183	24	property	property	NOUN
ftr-428	1183	25	will	will	AUX
ftr-428	1183	26	be	be	AUX
ftr-428	1183	27	seen	see	VERB
ftr-428	1183	28	as	as	ADP
ftr-428	1183	29	the	the	DET
ftr-428	1183	30	donor	donor	NOUN
ftr-428	1183	31	's	's	PART
ftr-428	1183	32	,	,	PUNCT
ftr-428	1183	33	assuming	assume	VERB
ftr-428	1183	34	he	he	PRON
ftr-428	1183	35	had	have	AUX
ftr-428	1183	36	purchased	purchase	VERB
ftr-428	1183	37	it	it	PRON
ftr-428	1183	38	,	,	PUNCT
ftr-428	1183	39	despite	despite	SCONJ
ftr-428	1183	40	that	that	SCONJ
ftr-428	1183	41	the	the	DET
ftr-428	1183	42	value	value	NOUN
ftr-428	1183	43	of	of	ADP
ftr-428	1183	44	the	the	DET
ftr-428	1183	45	property	property	NOUN
ftr-428	1183	46	appreciated	appreciate	VERB
ftr-428	1183	47	while	while	SCONJ
ftr-428	1183	48	in	in	ADP
ftr-428	1183	49	the	the	DET
ftr-428	1183	50	hands	hand	NOUN
ftr-428	1183	51	of	of	ADP
ftr-428	1183	52	the	the	DET
ftr-428	1183	53	donee	donee	NOUN
ftr-428	1183	54	;	;	PUNCT
ftr-428	1183	55	however	however	ADV
ftr-428	1183	56	,	,	PUNCT
ftr-428	1183	57	if	if	SCONJ
ftr-428	1183	58	the	the	DET
ftr-428	1183	59	donee	donee	NOUN
ftr-428	1183	60	sold	sell	VERB
ftr-428	1183	61	the	the	DET
ftr-428	1183	62	appreciated	appreciated	ADJ
ftr-428	1183	63	property	property	NOUN
ftr-428	1183	64	,	,	PUNCT
ftr-428	1183	65	the	the	DET
ftr-428	1183	66	amount	amount	NOUN
ftr-428	1183	67	of	of	ADP
ftr-428	1183	68	gain	gain	NOUN
ftr-428	1183	69	,	,	PUNCT
ftr-428	1183	70	but	but	CCONJ
ftr-428	1183	71	not	not	PART
ftr-428	1183	72	the	the	DET
ftr-428	1183	73	original	original	ADJ
ftr-428	1183	74	cost	cost	NOUN
ftr-428	1183	75	,	,	PUNCT
ftr-428	1183	76	will	will	AUX
ftr-428	1183	77	constitute	constitute	VERB
ftr-428	1183	78	consideration	consideration	NOUN
ftr-428	1183	79	from	from	ADP
ftr-428	1183	80	that	that	DET
ftr-428	1183	81	donee	donee	NOUN
ftr-428	1183	82	/	/	SYM
ftr-428	1183	83	joint	joint	ADJ
ftr-428	1183	84	tenant	tenant	NOUN
ftr-428	1183	85	.	.	PUNCT
ftr-428	1184	1	see	see	VERB
ftr-428	1184	2	estate	estate	NOUN
ftr-428	1184	3	of	of	ADP
ftr-428	1184	4	goldsborough	goldsborough	NOUN
ftr-428	1184	5	v.	v.	ADP
ftr-428	1184	6	commissioner	commissioner	NOUN
ftr-428	1184	7	,	,	PUNCT
ftr-428	1184	8	70	70	NUM
ftr-428	1184	9	t.c	t.c	PROPN
ftr-428	1184	10	.	.	PROPN
ftr-428	1184	11	1077	1077	NUM
ftr-428	1184	12	(	(	PUNCT
ftr-428	1184	13	1978	1978	NUM
ftr-428	1184	14	)	)	PUNCT
ftr-428	1184	15	,	,	PUNCT
ftr-428	1184	16	rev	rev	PROPN
ftr-428	1184	17	.	.	PROPN
ftr-428	1185	1	rul	rul	PROPN
ftr-428	1185	2	.	.	PUNCT
ftr-428	1186	1	79	79	NUM
ftr-428	1186	2	-	-	SYM
ftr-428	1186	3	372	372	NUM
ftr-428	1186	4	,	,	PUNCT
ftr-428	1186	5	1979	1979	NUM
ftr-428	1186	6	-	-	SYM
ftr-428	1186	7	2	2	NUM
ftr-428	1186	8	c.b	c.b	PROPN
ftr-428	1186	9	.	.	PROPN
ftr-428	1186	10	330	330	NUM
ftr-428	1186	11	;	;	PUNCT
ftr-428	1186	12	regs	reg	NOUN
ftr-428	1186	13	,	,	PUNCT
ftr-428	1186	14	§	§	PROPN
ftr-428	1186	15	20.2040	20.2040	NUM
ftr-428	1186	16	-	-	SYM
ftr-428	1186	17	1(c	1(c	NUM
ftr-428	1186	18	)	)	PUNCT
ftr-428	1186	19	,	,	PUNCT
ftr-428	1186	20	ex	ex	X
ftr-428	1186	21	.	.	PUNCT
ftr-428	1186	22	(	(	PUNCT
ftr-428	1186	23	4	4	NUM
ftr-428	1186	24	)	)	PUNCT
ftr-428	1186	25	.	.	PUNCT
ftr-428	1187	1	likewise	likewise	ADV
ftr-428	1187	2	,	,	PUNCT
ftr-428	1187	3	income	income	NOUN
ftr-428	1187	4	from	from	ADP
ftr-428	1187	5	income	income	NOUN
ftr-428	1187	6	-	-	PUNCT
ftr-428	1187	7	producingproperty	producingproperty	NOUN
ftr-428	1187	8	under	under	ADP
ftr-428	1187	9	the	the	DET
ftr-428	1187	10	above	above	ADJ
ftr-428	1187	11	set	set	NOUN
ftr-428	1187	12	of	of	ADP
ftr-428	1187	13	facts	fact	NOUN
ftr-428	1187	14	is	be	AUX
ftr-428	1187	15	treated	treat	VERB
ftr-428	1187	16	like	like	ADP
ftr-428	1187	17	gain	gain	NOUN
ftr-428	1187	18	from	from	ADP
ftr-428	1187	19	the	the	DET
ftr-428	1187	20	property	property	NOUN
ftr-428	1187	21	.	.	PUNCT
ftr-428	1188	1	see	see	VERB
ftr-428	1188	2	regs	reg	NOUN
ftr-428	1188	3	.	.	PUNCT
ftr-428	1189	1	§	§	PROPN
ftr-428	1189	2	20.2040	20.2040	NUM
ftr-428	1189	3	-	-	SYM
ftr-428	1189	4	1(c	1(c	NUM
ftr-428	1189	5	)	)	PUNCT
ftr-428	1189	6	,	,	PUNCT
ftr-428	1189	7	ex	ex	X
ftr-428	1189	8	.	.	PUNCT
ftr-428	1189	9	(	(	PUNCT
ftr-428	1189	10	5	5	NUM
ftr-428	1189	11	)	)	PUNCT
ftr-428	1189	12	.	.	PUNCT
ftr-428	1190	1	for	for	ADP
ftr-428	1190	2	contribution	contribution	NOUN
ftr-428	1190	3	adjustments	adjustment	NOUN
ftr-428	1190	4	due	due	ADJ
ftr-428	1190	5	to	to	ADP
ftr-428	1190	6	subsequent	subsequent	ADJ
ftr-428	1190	7	unequal	unequal	ADJ
ftr-428	1190	8	contributions	contribution	NOUN
ftr-428	1190	9	towards	towards	ADP
ftr-428	1190	10	improvements	improvement	NOUN
ftr-428	1190	11	,	,	PUNCT
ftr-428	1190	12	see	see	VERB
ftr-428	1190	13	estate	estate	NOUN
ftr-428	1190	14	of	of	ADP
ftr-428	1190	15	peters	peters	PROPN
ftr-428	1190	16	v.	v.	PROPN
ftr-428	1190	17	commissioner	commissioner	PROPN
ftr-428	1190	18	,	,	PUNCT
ftr-428	1190	19	386	386	NUM
ftr-428	1190	20	f.2d	f.2d	SYM
ftr-428	1190	21	404	404	NUM
ftr-428	1190	22	(	(	PUNCT
ftr-428	1190	23	4th	4th	ADJ
ftr-428	1190	24	cir	cir	NOUN
ftr-428	1190	25	.	.	PROPN
ftr-428	1190	26	1967	1967	NUM
ftr-428	1190	27	)	)	PUNCT
ftr-428	1190	28	.	.	PUNCT
ftr-428	1191	1	216	216	NUM
ftr-428	1191	2	.	.	PUNCT
ftr-428	1192	1	see	see	VERB
ftr-428	1192	2	united	united	PROPN
ftr-428	1192	3	states	states	PROPN
ftr-428	1192	4	v.	v.	PROPN
ftr-428	1192	5	jacobs	jacobs	PROPN
ftr-428	1192	6	,	,	PUNCT
ftr-428	1192	7	306	306	NUM
ftr-428	1192	8	u.s	u.s	PROPN
ftr-428	1192	9	.	.	PROPN
ftr-428	1192	10	363	363	NUM
ftr-428	1192	11	,	,	PUNCT
ftr-428	1192	12	370	370	NUM
ftr-428	1192	13	(	(	PUNCT
ftr-428	1192	14	1939	1939	NUM
ftr-428	1192	15	)	)	PUNCT
ftr-428	1192	16	.	.	PUNCT
ftr-428	1193	1	217	217	NUM
ftr-428	1193	2	.	.	PUNCT
ftr-428	1194	1	see	see	VERB
ftr-428	1194	2	estate	estate	NOUN
ftr-428	1194	3	of	of	ADP
ftr-428	1194	4	sullivan	sullivan	PROPN
ftr-428	1194	5	v.	v.	PROPN
ftr-428	1194	6	commissioner	commissioner	PROPN
ftr-428	1194	7	,	,	PUNCT
ftr-428	1194	8	175	175	NUM
ftr-428	1194	9	f.2d	f.2d	NUM
ftr-428	1194	10	657	657	NUM
ftr-428	1194	11	(	(	PUNCT
ftr-428	1194	12	9th	9th	ADJ
ftr-428	1194	13	cir	cir	NOUN
ftr-428	1194	14	.	.	PUNCT
ftr-428	1194	15	1949	1949	NUM
ftr-428	1194	16	)	)	PUNCT
ftr-428	1194	17	.	.	PUNCT
ftr-428	1195	1	218	218	NUM
ftr-428	1195	2	.	.	PUNCT
ftr-428	1196	1	in	in	ADP
ftr-428	1196	2	jurisdictions	jurisdiction	NOUN
ftr-428	1196	3	that	that	PRON
ftr-428	1196	4	recognize	recognize	VERB
ftr-428	1196	5	a	a	DET
ftr-428	1196	6	tenancy	tenancy	NOUN
ftr-428	1196	7	by	by	ADP
ftr-428	1196	8	the	the	DET
ftr-428	1196	9	entirety	entirety	NOUN
ftr-428	1196	10	,	,	PUNCT
ftr-428	1196	11	state	state	NOUN
ftr-428	1196	12	law	law	NOUN
ftr-428	1196	13	does	do	AUX
ftr-428	1196	14	not	not	PART
ftr-428	1196	15	allow	allow	VERB
ftr-428	1196	16	creditors	creditor	NOUN
ftr-428	1196	17	to	to	PART
ftr-428	1196	18	reachthis	reachthis	VERB
ftr-428	1196	19	type	type	NOUN
ftr-428	1196	20	ofpropertyinterest	ofpropertyinterest	NOUN
ftr-428	1196	21	.	.	PUNCT
ftr-428	1197	1	see	see	VERB
ftr-428	1197	2	,	,	PUNCT
ftr-428	1197	3	e.g.	e.g.	ADV
ftr-428	1197	4	,	,	PUNCT
ftr-428	1197	5	sawadav	sawadav	NOUN
ftr-428	1197	6	.	.	PUNCT
ftr-428	1198	1	endo	endo	PROPN
ftr-428	1198	2	,	,	PUNCT
ftr-428	1198	3	561	561	NUM
ftr-428	1198	4	p.2d	p.2d	SYM
ftr-428	1198	5	1291	1291	NUM
ftr-428	1198	6	(	(	PUNCT
ftr-428	1198	7	hawaii	hawaii	PROPN
ftr-428	1198	8	1977	1977	NUM
ftr-428	1198	9	)	)	PUNCT
ftr-428	1198	10	;	;	PUNCT
ftr-428	1198	11	central	central	ADJ
ftr-428	1198	12	nat'l	nat'l	PROPN
ftr-428	1198	13	bank	bank	PROPN
ftr-428	1198	14	of	of	ADP
ftr-428	1198	15	cleveland	cleveland	PROPN
ftr-428	1198	16	v.	v.	PROPN
ftr-428	1198	17	fitzwilliam	fitzwilliam	PROPN
ftr-428	1198	18	,	,	PUNCT
ftr-428	1198	19	465	465	NUM
ftr-428	1198	20	n.e.2d	n.e.2d	NOUN
ftr-428	1198	21	408	408	NUM
ftr-428	1198	22	(	(	PUNCT
ftr-428	1198	23	1984	1984	NUM
ftr-428	1198	24	)	)	PUNCT
ftr-428	1198	25	.	.	PUNCT
ftr-428	1199	1	219	219	NUM
ftr-428	1199	2	.	.	PUNCT
ftr-428	1200	1	according	accord	VERB
ftr-428	1200	2	to	to	ADP
ftr-428	1200	3	the	the	DET
ftr-428	1200	4	restatement	restatement	NOUN
ftr-428	1200	5	,	,	PUNCT
ftr-428	1200	6	if	if	SCONJ
ftr-428	1200	7	a	a	DET
ftr-428	1200	8	donee	donee	NOUN
ftr-428	1200	9	criminally	criminally	ADV
ftr-428	1200	10	causes	cause	VERB
ftr-428	1200	11	the	the	DET
ftr-428	1200	12	donor	donor	NOUN
ftr-428	1200	13	's	's	PART
ftr-428	1200	14	death	death	NOUN
ftr-428	1200	15	,	,	PUNCT
ftr-428	1200	16	he	he	PRON
ftr-428	1200	17	is	be	AUX
ftr-428	1200	18	precluded	preclude	VERB
ftr-428	1200	19	from	from	ADP
ftr-428	1200	20	benefiting	benefit	VERB
ftr-428	1200	21	under	under	ADP
ftr-428	1200	22	a	a	DET
ftr-428	1200	23	will	will	NOUN
ftr-428	1200	24	or	or	CCONJ
ftr-428	1200	25	will	will	AUX
ftr-428	1200	26	substitute	substitute	VERB
ftr-428	1200	27	.	.	PUNCT
ftr-428	1201	1	see	see	VERB
ftr-428	1201	2	restatement	restatement	NOUN
ftr-428	1201	3	(	(	PUNCT
ftr-428	1201	4	second	second	ADJ
ftr-428	1201	5	)	)	PUNCT
ftr-428	1201	6	property	property	NOUN
ftr-428	1201	7	;	;	PUNCT
ftr-428	1201	8	donative	donative	ADJ
ftr-428	1201	9	transfers	transfer	NOUN
ftr-428	1201	10	§	§	PROPN
ftr-428	1201	11	34.8	34.8	NUM
ftr-428	1201	12	,	,	PUNCT
ftr-428	1201	13	statutory	statutory	ADJ
ftr-428	1201	14	note	note	NOUN
ftr-428	1201	15	11	11	NUM
ftr-428	1201	16	(	(	PUNCT
ftr-428	1201	17	1992	1992	NUM
ftr-428	1201	18	)	)	PUNCT
ftr-428	1201	19	(	(	PUNCT
ftr-428	1201	20	citing	cite	VERB
ftr-428	1201	21	state	state	NOUN
ftr-428	1201	22	statutes	statute	NOUN
ftr-428	1201	23	providing	provide	VERB
ftr-428	1201	24	that	that	SCONJ
ftr-428	1201	25	the	the	DET
ftr-428	1201	26	murderer	murderer	NOUN
ftr-428	1201	27	can	can	AUX
ftr-428	1201	28	not	not	PART
ftr-428	1201	29	receive	receive	VERB
ftr-428	1201	30	the	the	DET
ftr-428	1201	31	victim	victim	NOUN
ftr-428	1201	32	's	's	PART
ftr-428	1201	33	one	one	NUM
ftr-428	1201	34	-	-	PUNCT
ftr-428	1201	35	half	half	NOUN
ftr-428	1201	36	interest	interest	NOUN
ftr-428	1201	37	;	;	PUNCT
ftr-428	1201	38	the	the	DET
ftr-428	1201	39	death	death	NOUN
ftr-428	1201	40	severs	sever	VERB
ftr-428	1201	41	the	the	DET
ftr-428	1201	42	interest	interest	NOUN
ftr-428	1201	43	and	and	CCONJ
ftr-428	1201	44	the	the	DET
ftr-428	1201	45	survivingjoint	survivingjoint	ADJ
ftr-428	1201	46	tenant	tenant	NOUN
ftr-428	1201	47	becomes	become	VERB
ftr-428	1201	48	a	a	DET
ftr-428	1201	49	tenant	tenant	NOUN
ftr-428	1201	50	in	in	ADP
ftr-428	1201	51	common	common	ADJ
ftr-428	1201	52	with	with	ADP
ftr-428	1201	53	decedent	decedent	NOUN
ftr-428	1201	54	's	's	PART
ftr-428	1201	55	heirs	heir	NOUN
ftr-428	1201	56	)	)	PUNCT
ftr-428	1201	57	.	.	PUNCT
ftr-428	1202	1	moreover	moreover	ADV
ftr-428	1202	2	,	,	PUNCT
ftr-428	1202	3	most	most	ADJ
ftr-428	1202	4	states	state	NOUN
ftr-428	1202	5	have	have	AUX
ftr-428	1202	6	enacted	enact	VERB
ftr-428	1202	7	laws	law	NOUN
ftr-428	1202	8	that	that	PRON
ftr-428	1202	9	reflect	reflect	VERB
ftr-428	1202	10	the	the	DET
ftr-428	1202	11	public	public	ADJ
ftr-428	1202	12	policy	policy	NOUN
ftr-428	1202	13	of	of	ADP
ftr-428	1202	14	prohibiting	prohibit	VERB
ftr-428	1202	15	a	a	DET
ftr-428	1202	16	murderer	murderer	NOUN
ftr-428	1202	17	from	from	ADP
ftr-428	1202	18	materially	materially	ADV
ftr-428	1202	19	benefiting	benefit	VERB
ftr-428	1202	20	from	from	ADP
ftr-428	1202	21	homicide	homicide	NOUN
ftr-428	1202	22	.	.	PUNCT
ftr-428	1203	1	see	see	VERB
ftr-428	1203	2	,	,	PUNCT
ftr-428	1203	3	e.g.	e.g.	ADV
ftr-428	1203	4	,	,	PUNCT
ftr-428	1203	5	ga	ga	PROPN
ftr-428	1203	6	.	.	PROPN
ftr-428	1203	7	code	code	PROPN
ftr-428	1203	8	ann	ann	PROPN
ftr-428	1203	9	.	.	PUNCT
ftr-428	1204	1	§	§	PROPN
ftr-428	1204	2	53	53	NUM
ftr-428	1204	3	-	-	SYM
ftr-428	1204	4	4	4	NUM
ftr-428	1204	5	-	-	SYM
ftr-428	1204	6	6	6	NUM
ftr-428	1204	7	(	(	PUNCT
ftr-428	1204	8	2000	2000	NUM
ftr-428	1204	9	)	)	PUNCT
ftr-428	1204	10	;	;	PUNCT
ftr-428	1204	11	d.c	d.c	PROPN
ftr-428	1204	12	.	.	PROPN
ftr-428	1204	13	code	code	PROPN
ftr-428	1204	14	ann	ann	PROPN
ftr-428	1204	15	.	.	PUNCT
ftr-428	1205	1	§	§	PROPN
ftr-428	1205	2	19	19	NUM
ftr-428	1205	3	-	-	SYM
ftr-428	1205	4	320	320	NUM
ftr-428	1205	5	(	(	PUNCT
ftr-428	1205	6	2000	2000	NUM
ftr-428	1205	7	)	)	PUNCT
ftr-428	1205	8	;	;	PUNCT
ftr-428	1205	9	cal	cal	X
ftr-428	1205	10	.	.	PUNCT
ftr-428	1206	1	prob	prob	PROPN
ftr-428	1206	2	.	.	PUNCT
ftr-428	1207	1	code	code	PROPN
ftr-428	1207	2	§	§	PROPN
ftr-428	1207	3	250	250	NUM
ftr-428	1207	4	(	(	PUNCT
ftr-428	1207	5	deering	deering	PROPN
ftr-428	1207	6	ann	ann	PROPN
ftr-428	1207	7	.	.	PROPN
ftr-428	1207	8	2000	2000	NUM
ftr-428	1207	9	)	)	PUNCT
ftr-428	1207	10	;	;	PUNCT
ftr-428	1208	1	ala	ala	PROPN
ftr-428	1208	2	.	.	PUNCT
ftr-428	1208	3	code	code	PROPN
ftr-428	1208	4	§	§	PROPN
ftr-428	1208	5	43	43	NUM
ftr-428	1208	6	-	-	SYM
ftr-428	1208	7	8	8	NUM
ftr-428	1208	8	-	-	SYM
ftr-428	1208	9	253	253	NUM
ftr-428	1208	10	(	(	PUNCT
ftr-428	1208	11	2000	2000	NUM
ftr-428	1208	12	)	)	PUNCT
ftr-428	1208	13	.	.	PUNCT
ftr-428	1209	1	see	see	VERB
ftr-428	1209	2	also	also	ADV
ftr-428	1209	3	estate	estate	NOUN
ftr-428	1209	4	of	of	ADP
ftr-428	1209	5	grund	grund	PROPN
ftr-428	1209	6	v.	v.	ADP
ftr-428	1209	7	grand	grand	ADJ
ftr-428	1209	8	,	,	PUNCT
ftr-428	1209	9	648	648	NUM
ftr-428	1209	10	n.e.2d	n.e.2d	NOUN
ftr-428	1209	11	1182	1182	NUM
ftr-428	1209	12	(	(	PUNCT
ftr-428	1209	13	ind	ind	NOUN
ftr-428	1209	14	.	.	PUNCT
ftr-428	1210	1	ct	ct	PROPN
ftr-428	1210	2	.	.	PUNCT
ftr-428	1211	1	app	app	PROPN
ftr-428	1211	2	.	.	PROPN
ftr-428	1211	3	1995	1995	NUM
ftr-428	1211	4	)	)	PUNCT
ftr-428	1211	5	.	.	PUNCT
ftr-428	1212	1	likewise	likewise	ADV
ftr-428	1212	2	,	,	PUNCT
ftr-428	1212	3	the	the	DET
ftr-428	1212	4	federal	federal	ADJ
ftr-428	1212	5	governmentmay	governmentmay	AUX
ftr-428	1212	6	seizepropertyused	seizepropertyuse	VERB
ftr-428	1212	7	or	or	CCONJ
ftr-428	1212	8	acquired	acquire	VERB
ftr-428	1212	9	fromtrafficking	fromtrafficke	VERB
ftr-428	1212	10	in	in	ADP
ftr-428	1212	11	illegal	illegal	ADJ
ftr-428	1212	12	drugs	drug	NOUN
ftr-428	1212	13	;	;	PUNCT
ftr-428	1212	14	however	however	ADV
ftr-428	1212	15	,	,	PUNCT
ftr-428	1212	16	where	where	SCONJ
ftr-428	1212	17	property	property	NOUN
ftr-428	1212	18	is	be	AUX
ftr-428	1212	19	held	hold	VERB
ftr-428	1212	20	in	in	ADP
ftr-428	1212	21	a	a	DET
ftr-428	1212	22	tenancy	tenancy	NOUN
ftr-428	1212	23	by	by	ADP
ftr-428	1212	24	the	the	DET
ftr-428	1212	25	entireties	entirety	NOUN
ftr-428	1212	26	,	,	PUNCT
ftr-428	1212	27	the	the	DET
ftr-428	1212	28	criminal	criminal	ADJ
ftr-428	1212	29	spouse	spouse	NOUN
ftr-428	1212	30	's	's	PART
ftr-428	1212	31	survivorship	survivorship	NOUN
ftr-428	1212	32	right	right	NOUN
ftr-428	1212	33	may	may	AUX
ftr-428	1212	34	be	be	AUX
ftr-428	1212	35	2001u	2001u	NUM
ftr-428	1212	36	florida	florida	PROPN
ftr-428	1212	37	tax	tax	NOUN
ftr-428	1212	38	review	review	NOUN
ftr-428	1212	39	severed	sever	VERB
ftr-428	1212	40	and	and	CCONJ
ftr-428	1212	41	decedent	decedent	NOUN
ftr-428	1212	42	receives	receive	VERB
ftr-428	1212	43	only	only	ADV
ftr-428	1212	44	his	his	PRON
ftr-428	1212	45	one	one	NUM
ftr-428	1212	46	-	-	PUNCT
ftr-428	1212	47	half	half	NOUN
ftr-428	1212	48	interest	interest	NOUN
ftr-428	1212	49	as	as	ADP
ftr-428	1212	50	a	a	DET
ftr-428	1212	51	tenant	tenant	NOUN
ftr-428	1212	52	in	in	ADP
ftr-428	1212	53	common	common	ADJ
ftr-428	1212	54	with	with	ADP
ftr-428	1212	55	the	the	DET
ftr-428	1212	56	other	other	ADJ
ftr-428	1212	57	half	half	NOUN
ftr-428	1212	58	passing	pass	VERB
ftr-428	1212	59	to	to	ADP
ftr-428	1212	60	the	the	DET
ftr-428	1212	61	victim	victim	NOUN
ftr-428	1212	62	's	's	PART
ftr-428	1212	63	estate.22	estate.22	NOUN
ftr-428	1212	64	under	under	ADP
ftr-428	1212	65	such	such	DET
ftr-428	1212	66	a	a	DET
ftr-428	1212	67	situation	situation	NOUN
ftr-428	1212	68	,	,	PUNCT
ftr-428	1212	69	the	the	DET
ftr-428	1212	70	irs	irs	PROPN
ftr-428	1212	71	has	have	AUX
ftr-428	1212	72	ruled	rule	VERB
ftr-428	1212	73	that	that	SCONJ
ftr-428	1212	74	section	section	NOUN
ftr-428	1212	75	2040	2040	NUM
ftr-428	1212	76	is	be	AUX
ftr-428	1212	77	inapplicable	inapplicable	ADJ
ftr-428	1212	78	and	and	CCONJ
ftr-428	1212	79	section	section	NOUN
ftr-428	1212	80	2033	2033	NUM
ftr-428	1212	81	would	would	AUX
ftr-428	1212	82	apply	apply	VERB
ftr-428	1212	83	to	to	ADP
ftr-428	1212	84	the	the	DET
ftr-428	1212	85	decedent	decedent	NOUN
ftr-428	1212	86	's	's	PART
ftr-428	1212	87	interest	interest	NOUN
ftr-428	1212	88	that	that	PRON
ftr-428	1212	89	did	do	AUX
ftr-428	1212	90	not	not	PART
ftr-428	1212	91	terminate	terminate	VERB
ftr-428	1212	92	at	at	ADP
ftr-428	1212	93	death.22	death.22	PROPN
ftr-428	1212	94	'	'	PUNCT
ftr-428	1212	95	likewise	likewise	ADV
ftr-428	1212	96	,	,	PUNCT
ftr-428	1212	97	in	in	ADP
ftr-428	1212	98	the	the	DET
ftr-428	1212	99	instance	instance	NOUN
ftr-428	1212	100	of	of	ADP
ftr-428	1212	101	simultaneous	simultaneous	ADJ
ftr-428	1212	102	death	death	NOUN
ftr-428	1212	103	,	,	PUNCT
ftr-428	1212	104	the	the	DET
ftr-428	1212	105	joint	joint	ADJ
ftr-428	1212	106	tenancy	tenancy	NOUN
ftr-428	1212	107	is	be	AUX
ftr-428	1212	108	treated	treat	VERB
ftr-428	1212	109	as	as	ADP
ftr-428	1212	110	a	a	DET
ftr-428	1212	111	tenancy	tenancy	NOUN
ftr-428	1212	112	in	in	ADP
ftr-428	1212	113	common	common	ADJ
ftr-428	1212	114	.	.	PUNCT
ftr-428	1213	1	222	222	NUM
ftr-428	1213	2	for	for	ADP
ftr-428	1213	3	property	property	NOUN
ftr-428	1213	4	owned	own	VERB
ftr-428	1213	5	solely	solely	ADV
ftr-428	1213	6	by	by	ADP
ftr-428	1213	7	husband	husband	NOUN
ftr-428	1213	8	and	and	CCONJ
ftr-428	1213	9	wife	wife	NOUN
ftr-428	1213	10	jointly	jointly	ADV
ftr-428	1213	11	with	with	ADP
ftr-428	1213	12	the	the	DET
ftr-428	1213	13	right	right	NOUN
ftr-428	1213	14	of	of	ADP
ftr-428	1213	15	survivorship	survivorship	NOUN
ftr-428	1213	16	,	,	PUNCT
ftr-428	1213	17	the	the	DET
ftr-428	1213	18	rule	rule	NOUN
ftr-428	1213	19	is	be	AUX
ftr-428	1213	20	that	that	SCONJ
ftr-428	1213	21	one	one	NUM
ftr-428	1213	22	-	-	PUNCT
ftr-428	1213	23	half	half	NOUN
ftr-428	1213	24	of	of	ADP
ftr-428	1213	25	the	the	DET
ftr-428	1213	26	fair	fair	ADJ
ftr-428	1213	27	market	market	NOUN
ftr-428	1213	28	value	value	NOUN
ftr-428	1213	29	of	of	ADP
ftr-428	1213	30	the	the	DET
ftr-428	1213	31	property	property	NOUN
ftr-428	1213	32	is	be	AUX
ftr-428	1213	33	included	include	VERB
ftr-428	1213	34	in	in	ADP
ftr-428	1213	35	the	the	DET
ftr-428	1213	36	decedent	decedent	NOUN
ftr-428	1213	37	's	's	PART
ftr-428	1213	38	estate.223	estate.223	ADJ
ftr-428	1213	39	congress	congress	PROPN
ftr-428	1213	40	created	create	VERB
ftr-428	1213	41	,	,	PUNCT
ftr-428	1213	42	and	and	CCONJ
ftr-428	1213	43	changed	change	VERB
ftr-428	1213	44	,	,	PUNCT
ftr-428	1213	45	the	the	DET
ftr-428	1213	46	rule	rule	NOUN
ftr-428	1213	47	under	under	ADP
ftr-428	1213	48	section	section	NOUN
ftr-428	1213	49	2040(b	2040(b	NUM
ftr-428	1213	50	)	)	PUNCT
ftr-428	1213	51	to	to	PART
ftr-428	1213	52	simplify	simplify	VERB
ftr-428	1213	53	the	the	DET
ftr-428	1213	54	administration	administration	NOUN
ftr-428	1213	55	of	of	ADP
ftr-428	1213	56	the	the	DET
ftr-428	1213	57	general	general	ADJ
ftr-428	1213	58	rule	rule	NOUN
ftr-428	1213	59	of	of	ADP
ftr-428	1213	60	this	this	DET
ftr-428	1213	61	section	section	NOUN
ftr-428	1213	62	where	where	SCONJ
ftr-428	1213	63	,	,	PUNCT
ftr-428	1213	64	as	as	ADP
ftr-428	1213	65	between	between	ADP
ftr-428	1213	66	married	married	ADJ
ftr-428	1213	67	individuals	individual	NOUN
ftr-428	1213	68	,	,	PUNCT
ftr-428	1213	69	there	there	PRON
ftr-428	1213	70	were	be	VERB
ftr-428	1213	71	particular	particular	ADJ
ftr-428	1213	72	problems	problem	NOUN
ftr-428	1213	73	with	with	ADP
ftr-428	1213	74	tracing	trace	VERB
ftr-428	1213	75	issues.224	issues.224	NOUN
ftr-428	1213	76	moreover	moreover	ADV
ftr-428	1213	77	,	,	PUNCT
ftr-428	1213	78	within	within	ADP
ftr-428	1213	79	a	a	DET
ftr-428	1213	80	spousal	spousal	NOUN
ftr-428	1213	81	context	context	NOUN
ftr-428	1213	82	,	,	PUNCT
ftr-428	1213	83	because	because	SCONJ
ftr-428	1213	84	of	of	ADP
ftr-428	1213	85	the	the	DET
ftr-428	1213	86	forfeited	forfeit	VERB
ftr-428	1213	87	.	.	PUNCT
ftr-428	1214	1	see	see	VERB
ftr-428	1214	2	21	21	NUM
ftr-428	1214	3	u.s.c	u.s.c	ADJ
ftr-428	1214	4	.	.	PUNCT
ftr-428	1215	1	§	§	PROPN
ftr-428	1215	2	881	881	NUM
ftr-428	1215	3	.	.	PUNCT
ftr-428	1216	1	some	some	DET
ftr-428	1216	2	courts	court	NOUN
ftr-428	1216	3	impose	impose	VERB
ftr-428	1216	4	a	a	DET
ftr-428	1216	5	constructive	constructive	ADJ
ftr-428	1216	6	trust	trust	NOUN
ftr-428	1216	7	even	even	ADV
ftr-428	1216	8	where	where	SCONJ
ftr-428	1216	9	there	there	PRON
ftr-428	1216	10	is	be	VERB
ftr-428	1216	11	a	a	DET
ftr-428	1216	12	conflicting	conflicting	ADJ
ftr-428	1216	13	statute	statute	NOUN
ftr-428	1216	14	.	.	PUNCT
ftr-428	1217	1	see	see	VERB
ftr-428	1217	2	estate	estate	NOUN
ftr-428	1217	3	of	of	ADP
ftr-428	1217	4	karas	karas	PROPN
ftr-428	1217	5	,	,	PUNCT
ftr-428	1217	6	485	485	NUM
ftr-428	1217	7	a.2d	a.2d	SYM
ftr-428	1217	8	1083	1083	NUM
ftr-428	1217	9	(	(	PUNCT
ftr-428	1217	10	n.j	n.j	PROPN
ftr-428	1217	11	.	.	PROPN
ftr-428	1217	12	app	app	PROPN
ftr-428	1217	13	.	.	PUNCT
ftr-428	1218	1	div	div	PROPN
ftr-428	1218	2	.	.	PROPN
ftr-428	1218	3	1984	1984	NUM
ftr-428	1218	4	)	)	PUNCT
ftr-428	1218	5	.	.	PUNCT
ftr-428	1219	1	see	see	AUX
ftr-428	1219	2	also	also	ADV
ftr-428	1219	3	restatement	restatement	VERB
ftr-428	1219	4	(	(	PUNCT
ftr-428	1219	5	second	second	ADJ
ftr-428	1219	6	)	)	PUNCT
ftr-428	1219	7	property	property	NOUN
ftr-428	1219	8	;	;	PUNCT
ftr-428	1219	9	(	(	PUNCT
ftr-428	1219	10	donative	donative	ADJ
ftr-428	1219	11	transfers	transfer	NOUN
ftr-428	1219	12	)	)	PUNCT
ftr-428	1219	13	§	§	PROPN
ftr-428	1219	14	34.8	34.8	NUM
ftr-428	1219	15	,	,	PUNCT
ftr-428	1219	16	statutory	statutory	ADJ
ftr-428	1219	17	note	note	NOUN
ftr-428	1219	18	6	6	NUM
ftr-428	1219	19	(	(	PUNCT
ftr-428	1219	20	1992)(citing	1992)(cite	VERB
ftr-428	1219	21	caselaw	caselaw	NOUN
ftr-428	1219	22	wherein	wherein	ADJ
ftr-428	1219	23	courts	court	NOUN
ftr-428	1219	24	have	have	AUX
ftr-428	1219	25	imposed	impose	VERB
ftr-428	1219	26	a	a	DET
ftr-428	1219	27	constructive	constructive	ADJ
ftr-428	1219	28	trust	trust	NOUN
ftr-428	1219	29	.	.	PUNCT
ftr-428	1219	30	)	)	PUNCT
ftr-428	1220	1	220	220	NUM
ftr-428	1220	2	.	.	PUNCT
ftr-428	1221	1	see	see	VERB
ftr-428	1221	2	unif	unif	ADJ
ftr-428	1221	3	.	.	PUNCT
ftr-428	1222	1	probate	probate	NOUN
ftr-428	1222	2	code	code	NOUN
ftr-428	1222	3	§	§	PROPN
ftr-428	1222	4	2	2	NUM
ftr-428	1222	5	-	-	SYM
ftr-428	1222	6	803(c)(2	803(c)(2	NUM
ftr-428	1222	7	)	)	PUNCT
ftr-428	1222	8	.	.	PUNCT
ftr-428	1223	1	221	221	NUM
ftr-428	1223	2	.	.	PUNCT
ftr-428	1224	1	rev	rev	PROPN
ftr-428	1224	2	.	.	PUNCT
ftr-428	1225	1	rul	rul	NOUN
ftr-428	1225	2	.	.	PUNCT
ftr-428	1226	1	78	78	NUM
ftr-428	1226	2	-	-	SYM
ftr-428	1226	3	166	166	NUM
ftr-428	1226	4	,	,	PUNCT
ftr-428	1226	5	1978	1978	NUM
ftr-428	1226	6	-	-	SYM
ftr-428	1226	7	1	1	NUM
ftr-428	1226	8	c.b	c.b	PROPN
ftr-428	1226	9	.	.	PROPN
ftr-428	1226	10	283	283	NUM
ftr-428	1226	11	.	.	PUNCT
ftr-428	1226	12	222	222	NUM
ftr-428	1226	13	.	.	PUNCT
ftr-428	1227	1	see	see	VERB
ftr-428	1227	2	unif	unif	ADJ
ftr-428	1227	3	.	.	PUNCT
ftr-428	1228	1	simultaneous	simultaneous	ADJ
ftr-428	1228	2	death	death	NOUN
ftr-428	1228	3	act	act	NOUN
ftr-428	1228	4	§	§	PROPN
ftr-428	1228	5	3	3	NUM
ftr-428	1228	6	.	.	NOUN
ftr-428	1228	7	223	223	NUM
ftr-428	1228	8	.	.	PUNCT
ftr-428	1229	1	irc	irc	AUX
ftr-428	1229	2	§	§	PROPN
ftr-428	1229	3	2040	2040	NUM
ftr-428	1229	4	provides	provide	VERB
ftr-428	1229	5	:	:	PUNCT
ftr-428	1229	6	(	(	PUNCT
ftr-428	1229	7	b	b	X
ftr-428	1229	8	)	)	PUNCT
ftr-428	1229	9	certain	certain	ADJ
ftr-428	1229	10	joint	joint	ADJ
ftr-428	1229	11	interests	interest	NOUN
ftr-428	1229	12	of	of	ADP
ftr-428	1229	13	husband	husband	NOUN
ftr-428	1229	14	and	and	CCONJ
ftr-428	1229	15	wife(1	wife(1	PROPN
ftr-428	1229	16	)	)	PUNCT
ftr-428	1229	17	interests	interest	NOUN
ftr-428	1229	18	of	of	ADP
ftr-428	1229	19	spouse	spouse	NOUN
ftr-428	1229	20	excluded	exclude	VERB
ftr-428	1229	21	from	from	ADP
ftr-428	1229	22	gross	gross	ADJ
ftr-428	1229	23	estate	estate	NOUN
ftr-428	1229	24	-	-	PUNCT
ftr-428	1229	25	notwithstanding	notwithstande	VERB
ftr-428	1229	26	subsection	subsection	NOUN
ftr-428	1229	27	(	(	PUNCT
ftr-428	1229	28	a	a	NOUN
ftr-428	1229	29	)	)	PUNCT
ftr-428	1229	30	,	,	PUNCT
ftr-428	1229	31	in	in	ADP
ftr-428	1229	32	the	the	DET
ftr-428	1229	33	case	case	NOUN
ftr-428	1229	34	of	of	ADP
ftr-428	1229	35	any	any	DET
ftr-428	1229	36	qualified	qualified	ADJ
ftr-428	1229	37	joint	joint	ADJ
ftr-428	1229	38	interest	interest	NOUN
ftr-428	1229	39	,	,	PUNCT
ftr-428	1229	40	the	the	DET
ftr-428	1229	41	value	value	NOUN
ftr-428	1229	42	included	include	VERB
ftr-428	1229	43	in	in	ADP
ftr-428	1229	44	the	the	DET
ftr-428	1229	45	gross	gross	ADJ
ftr-428	1229	46	estate	estate	NOUN
ftr-428	1229	47	with	with	ADP
ftr-428	1229	48	respect	respect	NOUN
ftr-428	1229	49	to	to	ADP
ftr-428	1229	50	such	such	ADJ
ftr-428	1229	51	interest	interest	NOUN
ftr-428	1229	52	by	by	ADP
ftr-428	1229	53	reason	reason	NOUN
ftr-428	1229	54	of	of	ADP
ftr-428	1229	55	this	this	DET
ftr-428	1229	56	section	section	NOUN
ftr-428	1229	57	is	be	AUX
ftr-428	1229	58	one	one	NUM
ftr-428	1229	59	-	-	PUNCT
ftr-428	1229	60	half	half	NOUN
ftr-428	1229	61	of	of	ADP
ftr-428	1229	62	the	the	DET
ftr-428	1229	63	value	value	NOUN
ftr-428	1229	64	of	of	ADP
ftr-428	1229	65	such	such	ADJ
ftr-428	1229	66	qualified	qualified	ADJ
ftr-428	1229	67	joint	joint	ADJ
ftr-428	1229	68	interest	interest	NOUN
ftr-428	1229	69	.	.	PUNCT
ftr-428	1230	1	(	(	PUNCT
ftr-428	1230	2	2	2	X
ftr-428	1230	3	)	)	PUNCT
ftr-428	1230	4	qualified	qualified	ADJ
ftr-428	1230	5	joint	joint	ADJ
ftr-428	1230	6	interest	interest	NOUN
ftr-428	1230	7	defined	define	VERB
ftr-428	1230	8	-	-	PUNCT
ftr-428	1230	9	for	for	ADP
ftr-428	1230	10	purposes	purpose	NOUN
ftr-428	1230	11	of	of	ADP
ftr-428	1230	12	paragraph	paragraph	NOUN
ftr-428	1230	13	(	(	PUNCT
ftr-428	1230	14	1	1	NUM
ftr-428	1230	15	)	)	PUNCT
ftr-428	1230	16	,	,	PUNCT
ftr-428	1230	17	the	the	DET
ftr-428	1230	18	term	term	NOUN
ftr-428	1230	19	"	"	PUNCT
ftr-428	1230	20	qualifiedjoint	qualifiedjoint	NOUN
ftr-428	1230	21	interest	interest	NOUN
ftr-428	1230	22	"	"	PUNCT
ftr-428	1230	23	means	mean	VERB
ftr-428	1230	24	any	any	DET
ftr-428	1230	25	interest	interest	NOUN
ftr-428	1230	26	in	in	ADP
ftr-428	1230	27	property	property	NOUN
ftr-428	1230	28	held	hold	VERB
ftr-428	1230	29	by	by	ADP
ftr-428	1230	30	the	the	DET
ftr-428	1230	31	decedent	decedent	NOUN
ftr-428	1230	32	and	and	CCONJ
ftr-428	1230	33	the	the	DET
ftr-428	1230	34	decedent	decedent	NOUN
ftr-428	1230	35	's	's	PART
ftr-428	1230	36	spouse	spouse	NOUN
ftr-428	1230	37	as(a	as(a	NOUN
ftr-428	1230	38	)	)	PUNCT
ftr-428	1230	39	tenants	tenant	NOUN
ftr-428	1230	40	by	by	ADP
ftr-428	1230	41	the	the	DET
ftr-428	1230	42	entirety	entirety	NOUN
ftr-428	1230	43	,	,	PUNCT
ftr-428	1230	44	or	or	CCONJ
ftr-428	1230	45	(	(	PUNCT
ftr-428	1230	46	b	b	NOUN
ftr-428	1230	47	)	)	PUNCT
ftr-428	1230	48	joint	joint	ADJ
ftr-428	1230	49	tenants	tenant	NOUN
ftr-428	1230	50	with	with	ADP
ftr-428	1230	51	right	right	NOUN
ftr-428	1230	52	of	of	ADP
ftr-428	1230	53	survivorship	survivorship	NOUN
ftr-428	1230	54	,	,	PUNCT
ftr-428	1230	55	but	but	CCONJ
ftr-428	1230	56	only	only	ADV
ftr-428	1230	57	if	if	SCONJ
ftr-428	1230	58	the	the	DET
ftr-428	1230	59	decedent	decedent	NOUN
ftr-428	1230	60	and	and	CCONJ
ftr-428	1230	61	the	the	DET
ftr-428	1230	62	spouse	spouse	NOUN
ftr-428	1230	63	of	of	ADP
ftr-428	1230	64	the	the	DET
ftr-428	1230	65	decedent	decedent	NOUN
ftr-428	1230	66	are	be	AUX
ftr-428	1230	67	the	the	DET
ftr-428	1230	68	only	only	ADJ
ftr-428	1230	69	joint	joint	ADJ
ftr-428	1230	70	tenants	tenant	NOUN
ftr-428	1230	71	.	.	PUNCT
ftr-428	1231	1	section	section	NOUN
ftr-428	1231	2	2040(b	2040(b	NUM
ftr-428	1231	3	)	)	PUNCT
ftr-428	1231	4	,	,	PUNCT
ftr-428	1231	5	to	to	PART
ftr-428	1231	6	deal	deal	VERB
ftr-428	1231	7	with	with	ADP
ftr-428	1231	8	spousaljoint	spousaljoint	NOUN
ftr-428	1231	9	tenancies	tenancy	NOUN
ftr-428	1231	10	,	,	PUNCT
ftr-428	1231	11	was	be	AUX
ftr-428	1231	12	originally	originally	ADV
ftr-428	1231	13	added	add	VERB
ftr-428	1231	14	by	by	ADP
ftr-428	1231	15	the	the	DET
ftr-428	1231	16	tax	tax	NOUN
ftr-428	1231	17	reform	reform	NOUN
ftr-428	1231	18	act	act	NOUN
ftr-428	1231	19	of	of	ADP
ftr-428	1231	20	1976	1976	NUM
ftr-428	1231	21	,	,	PUNCT
ftr-428	1231	22	effective	effective	ADJ
ftr-428	1231	23	for	for	ADP
ftr-428	1231	24	joint	joint	ADJ
ftr-428	1231	25	tenancies	tenancy	NOUN
ftr-428	1231	26	created	create	VERB
ftr-428	1231	27	after	after	ADP
ftr-428	1231	28	december	december	PROPN
ftr-428	1231	29	31	31	NUM
ftr-428	1231	30	,	,	PUNCT
ftr-428	1231	31	1976	1976	NUM
ftr-428	1231	32	.	.	PUNCT
ftr-428	1232	1	see	see	VERB
ftr-428	1232	2	pub	pub	NOUN
ftr-428	1232	3	.	.	PUNCT
ftr-428	1233	1	l.	l.	PROPN
ftr-428	1233	2	no	no	INTJ
ftr-428	1233	3	.	.	PROPN
ftr-428	1234	1	94	94	NUM
ftr-428	1234	2	-	-	SYM
ftr-428	1234	3	455	455	NUM
ftr-428	1234	4	,	,	PUNCT
ftr-428	1234	5	§	§	PROPN
ftr-428	1234	6	§	§	NOUN
ftr-428	1234	7	2002(c)(1	2002(c)(1	NUM
ftr-428	1234	8	)	)	PUNCT
ftr-428	1234	9	,	,	PUNCT
ftr-428	1234	10	2002(d)(3	2002(d)(3	NUM
ftr-428	1234	11	)	)	PUNCT
ftr-428	1234	12	.	.	PUNCT
ftr-428	1235	1	the	the	DET
ftr-428	1235	2	revenue	revenue	NOUN
ftr-428	1235	3	act	act	NOUN
ftr-428	1235	4	of	of	ADP
ftr-428	1235	5	1978	1978	NUM
ftr-428	1235	6	added	add	VERB
ftr-428	1235	7	§	§	PROPN
ftr-428	1235	8	§	§	PROPN
ftr-428	1235	9	2040(d	2040(d	NOUN
ftr-428	1235	10	)	)	PUNCT
ftr-428	1235	11	and	and	CCONJ
ftr-428	1235	12	2040(e	2040(e	NUM
ftr-428	1235	13	)	)	PUNCT
ftr-428	1235	14	to	to	ADP
ftr-428	1235	15	allowpre1977	allowpre1977	PROPN
ftr-428	1235	16	joint	joint	ADJ
ftr-428	1235	17	tenancies	tenancy	NOUN
ftr-428	1235	18	to	to	PART
ftr-428	1235	19	qualify	qualify	VERB
ftr-428	1235	20	under	under	ADP
ftr-428	1235	21	the	the	DET
ftr-428	1235	22	new	new	ADJ
ftr-428	1235	23	50	50	NUM
ftr-428	1235	24	%	%	NOUN
ftr-428	1235	25	inclusion	inclusion	NOUN
ftr-428	1235	26	rule	rule	NOUN
ftr-428	1235	27	and	and	CCONJ
ftr-428	1235	28	§	§	PROPN
ftr-428	1235	29	2040(c	2040(c	PROPN
ftr-428	1235	30	)	)	PUNCT
ftr-428	1235	31	to	to	PART
ftr-428	1235	32	make	make	VERB
ftr-428	1235	33	spousal	spousal	NOUN
ftr-428	1235	34	services	service	NOUN
ftr-428	1235	35	qualify	qualify	VERB
ftr-428	1235	36	as	as	ADP
ftr-428	1235	37	consideration	consideration	NOUN
ftr-428	1235	38	forjointly	forjointly	ADV
ftr-428	1235	39	held	hold	VERB
ftr-428	1235	40	farm	farm	NOUN
ftr-428	1235	41	or	or	CCONJ
ftr-428	1235	42	trade	trade	NOUN
ftr-428	1235	43	or	or	CCONJ
ftr-428	1235	44	business	business	NOUN
ftr-428	1235	45	property	property	NOUN
ftr-428	1235	46	in	in	ADP
ftr-428	1235	47	which	which	PRON
ftr-428	1235	48	both	both	DET
ftr-428	1235	49	spouses	spouse	NOUN
ftr-428	1235	50	materially	materially	ADV
ftr-428	1235	51	participate	participate	VERB
ftr-428	1235	52	.	.	PUNCT
ftr-428	1236	1	see	see	VERB
ftr-428	1236	2	pub	pub	NOUN
ftr-428	1236	3	.	.	PUNCT
ftr-428	1237	1	l.	l.	PROPN
ftr-428	1237	2	no	no	INTJ
ftr-428	1237	3	.	.	PROPN
ftr-428	1238	1	95	95	NUM
ftr-428	1238	2	-	-	SYM
ftr-428	1238	3	600	600	NUM
ftr-428	1238	4	,	,	PUNCT
ftr-428	1238	5	§	§	PROPN
ftr-428	1238	6	§	§	PROPN
ftr-428	1238	7	511	511	NUM
ftr-428	1238	8	(	(	PUNCT
ftr-428	1238	9	a	a	NOUN
ftr-428	1238	10	)	)	PUNCT
ftr-428	1238	11	,	,	PUNCT
ftr-428	1238	12	702(k)(2	702(k)(2	NUM
ftr-428	1238	13	)	)	PUNCT
ftr-428	1238	14	.	.	PUNCT
ftr-428	1239	1	congress	congress	PROPN
ftr-428	1239	2	enacted	enact	VERB
ftr-428	1239	3	the	the	DET
ftr-428	1239	4	current	current	ADJ
ftr-428	1239	5	version	version	NOUN
ftr-428	1239	6	of§	of§	ADP
ftr-428	1239	7	2040(b	2040(b	NUM
ftr-428	1239	8	)	)	PUNCT
ftr-428	1239	9	in	in	ADP
ftr-428	1239	10	the	the	DET
ftr-428	1239	11	economic	economic	ADJ
ftr-428	1239	12	recovery	recovery	NOUN
ftr-428	1239	13	tax	tax	NOUN
ftr-428	1239	14	act	act	NOUN
ftr-428	1239	15	of	of	ADP
ftr-428	1239	16	1981	1981	NUM
ftr-428	1239	17	,	,	PUNCT
ftr-428	1239	18	when	when	SCONJ
ftr-428	1239	19	congress	congress	PROPN
ftr-428	1239	20	at	at	ADP
ftr-428	1239	21	the	the	DET
ftr-428	1239	22	same	same	ADJ
ftr-428	1239	23	time	time	NOUN
ftr-428	1239	24	repealed	repeal	VERB
ftr-428	1239	25	subsections	subsection	NOUN
ftr-428	1239	26	(	(	PUNCT
ftr-428	1239	27	c	c	NOUN
ftr-428	1239	28	)	)	PUNCT
ftr-428	1239	29	through	through	ADP
ftr-428	1239	30	(	(	PUNCT
ftr-428	1239	31	e	e	NOUN
ftr-428	1239	32	)	)	PUNCT
ftr-428	1239	33	.	.	PUNCT
ftr-428	1240	1	see	see	VERB
ftr-428	1240	2	pub	pub	NOUN
ftr-428	1240	3	.	.	PUNCT
ftr-428	1241	1	l.	l.	PROPN
ftr-428	1241	2	no	no	INTJ
ftr-428	1241	3	.	.	PROPN
ftr-428	1242	1	97	97	NUM
ftr-428	1242	2	-	-	SYM
ftr-428	1242	3	34	34	NUM
ftr-428	1242	4	,	,	PUNCT
ftr-428	1242	5	§	§	PROPN
ftr-428	1242	6	§	§	PROPN
ftr-428	1242	7	403(c)(1	403(c)(1	PROPN
ftr-428	1242	8	)	)	PUNCT
ftr-428	1242	9	,	,	PUNCT
ftr-428	1243	1	403(c)(3)(a	403(c)(3)(a	NUM
ftr-428	1243	2	)	)	PUNCT
ftr-428	1243	3	.	.	PUNCT
ftr-428	1244	1	224	224	NUM
ftr-428	1244	2	.	.	PUNCT
ftr-428	1245	1	see	see	VERB
ftr-428	1245	2	s.	s.	PROPN
ftr-428	1245	3	rep	rep	PROPN
ftr-428	1245	4	.	.	PROPN
ftr-428	1246	1	no	no	INTJ
ftr-428	1246	2	.	.	NOUN
ftr-428	1247	1	97	97	NUM
ftr-428	1247	2	-	-	SYM
ftr-428	1247	3	144	144	NUM
ftr-428	1247	4	,	,	PUNCT
ftr-428	1247	5	97th	97th	ADJ
ftr-428	1247	6	cong	cong	NOUN
ftr-428	1247	7	.	.	PROPN
ftr-428	1247	8	,	,	PUNCT
ftr-428	1247	9	ist	ist	NOUN
ftr-428	1247	10	sess	sess	NOUN
ftr-428	1247	11	.	.	PUNCT
ftr-428	1248	1	127	127	NUM
ftr-428	1248	2	(	(	PUNCT
ftr-428	1248	3	1981	1981	NUM
ftr-428	1248	4	)	)	PUNCT
ftr-428	1249	1	[	[	X
ftr-428	1249	2	hereinafter	hereinafter	NOUN
ftr-428	1249	3	1981	1981	NUM
ftr-428	1249	4	s.	s.	PROPN
ftr-428	1249	5	rep	rep	PROPN
ftr-428	1249	6	.	.	PROPN
ftr-428	1249	7	]	]	PUNCT
ftr-428	1249	8	(	(	PUNCT
ftr-428	1249	9	"	"	PUNCT
ftr-428	1249	10	[	[	X
ftr-428	1249	11	t]he	t]he	ADJ
ftr-428	1249	12	committee	committee	NOUN
ftr-428	1249	13	believes	believe	VERB
ftr-428	1249	14	that	that	SCONJ
ftr-428	1249	15	the	the	DET
ftr-428	1249	16	taxation	taxation	NOUN
ftr-428	1249	17	ofjointly	ofjointly	ADV
ftr-428	1249	18	held	hold	VERB
ftr-428	1249	19	property	property	NOUN
ftr-428	1249	20	between	between	ADP
ftr-428	1249	21	spouses	spouse	NOUN
ftr-428	1249	22	is	be	AUX
ftr-428	1249	23	complicated	complicate	VERB
ftr-428	1249	24	unnecessarily	unnecessarily	ADV
ftr-428	1249	25	.	.	PUNCT
ftr-428	1250	1	often	often	ADV
ftr-428	1250	2	such	such	ADJ
ftr-428	1250	3	assets	asset	NOUN
ftr-428	1250	4	are	be	AUX
ftr-428	1250	5	purchased	purchase	VERB
ftr-428	1250	6	with	with	ADP
ftr-428	1250	7	joint	joint	ADJ
ftr-428	1250	8	funds	fund	NOUN
ftr-428	1250	9	making	make	VERB
ftr-428	1250	10	it	it	PRON
ftr-428	1250	11	difficult	difficult	ADJ
ftr-428	1250	12	to	to	PART
ftr-428	1250	13	trace	trace	VERB
ftr-428	1250	14	individual	individual	ADJ
ftr-428	1250	15	contributions	contribution	NOUN
ftr-428	1250	16	....	....	PUNCT
ftr-428	1251	1	accordingly	accordingly	ADV
ftr-428	1251	2	,	,	PUNCT
ftr-428	1251	3	the	the	DET
ftr-428	1251	4	committee	committee	NOUN
ftr-428	1251	5	believes	believe	VERB
ftr-428	1251	6	it	it	PRON
ftr-428	1251	7	appropriate	appropriate	ADJ
ftr-428	1251	8	to	to	PART
ftr-428	1251	9	adopt	adopt	VERB
ftr-428	1251	10	an	an	DET
ftr-428	1251	11	easily	easily	ADV
ftr-428	1251	12	administered	administer	VERB
ftr-428	1251	13	rule	rule	NOUN
ftr-428	1251	14	under	under	ADP
ftr-428	1251	15	which	which	PRON
ftr-428	1251	16	each	each	DET
ftr-428	1251	17	spouse	spouse	NOUN
ftr-428	1251	18	would	would	AUX
ftr-428	1251	19	be	be	AUX
ftr-428	1251	20	considered	consider	VERB
ftr-428	1251	21	to	to	PART
ftr-428	1251	22	own	own	VERB
ftr-428	1251	23	one	one	NUM
ftr-428	1251	24	-	-	PUNCT
ftr-428	1251	25	half	half	NOUN
ftr-428	1251	26	of	of	ADP
ftr-428	1251	27	jointly	jointly	ADV
ftr-428	1251	28	held	hold	VERB
ftr-428	1251	29	property	property	NOUN
ftr-428	1251	30	regardless	regardless	ADV
ftr-428	1251	31	of	of	ADP
ftr-428	1251	32	which	which	DET
ftr-428	1251	33	spouse	spouse	NOUN
ftr-428	1251	34	furnished	furnish	VERB
ftr-428	1251	35	the	the	DET
ftr-428	1251	36	consideration	consideration	NOUN
ftr-428	1251	37	for	for	ADP
ftr-428	1251	38	the	the	DET
ftr-428	1251	39	property	property	NOUN
ftr-428	1251	40	.	.	PUNCT
ftr-428	1251	41	"	"	PUNCT
ftr-428	1251	42	)	)	PUNCT
ftr-428	1251	43	.	.	PUNCT
ftr-428	1252	1	the	the	DET
ftr-428	1252	2	rule	rule	NOUN
ftr-428	1252	3	also	also	ADV
ftr-428	1252	4	acknowledged	acknowledge	VERB
ftr-428	1252	5	the	the	DET
ftr-428	1252	6	services	service	NOUN
ftr-428	1252	7	furnished	furnish	VERB
ftr-428	1252	8	by	by	ADP
ftr-428	1252	9	the	the	DET
ftr-428	1252	10	widow	widow	NOUN
ftr-428	1252	11	as	as	ADP
ftr-428	1252	12	contributions	contribution	NOUN
ftr-428	1252	13	to	to	ADP
ftr-428	1252	14	the	the	DET
ftr-428	1252	15	acquisition	acquisition	NOUN
ftr-428	1252	16	ofjointly	ofjointly	ADV
ftr-428	1252	17	held	hold	VERB
ftr-428	1252	18	property	property	NOUN
ftr-428	1252	19	.	.	PUNCT
ftr-428	1253	1	see	see	VERB
ftr-428	1253	2	h.	h.	PROPN
ftr-428	1253	3	rep	rep	PROPN
ftr-428	1253	4	.	.	PROPN
ftr-428	1254	1	no	no	INTJ
ftr-428	1254	2	.	.	NOUN
ftr-428	1255	1	94	94	NUM
ftr-428	1255	2	-	-	SYM
ftr-428	1255	3	1380	1380	NUM
ftr-428	1255	4	,	,	PUNCT
ftr-428	1255	5	94th	94th	ADJ
ftr-428	1255	6	cong	cong	NOUN
ftr-428	1255	7	.	.	PROPN
ftr-428	1255	8	,	,	PUNCT
ftr-428	1255	9	2d	2d	PROPN
ftr-428	1255	10	sess	sess	NOUN
ftr-428	1255	11	.	.	PUNCT
ftr-428	1256	1	20	20	NUM
ftr-428	1256	2	(	(	PUNCT
ftr-428	1256	3	1976	1976	NUM
ftr-428	1256	4	)	)	PUNCT
ftr-428	1256	5	.	.	PUNCT
ftr-428	1257	1	[	[	X
ftr-428	1257	2	vol	vol	NOUN
ftr-428	1257	3	5:2	5:2	NUM
ftr-428	1257	4	contingencies	contingency	NOUN
ftr-428	1257	5	and	and	CCONJ
ftr-428	1257	6	the	the	DET
ftr-428	1257	7	estate	estate	NOUN
ftr-428	1257	8	tax	tax	NOUN
ftr-428	1257	9	unlimited	unlimited	ADJ
ftr-428	1257	10	marital	marital	ADJ
ftr-428	1257	11	deduction	deduction	NOUN
ftr-428	1257	12	,	,	PUNCT
ftr-428	1257	13	such	such	DET
ftr-428	1257	14	a	a	DET
ftr-428	1257	15	rule	rule	NOUN
ftr-428	1257	16	would	would	AUX
ftr-428	1257	17	not	not	PART
ftr-428	1257	18	affect	affect	VERB
ftr-428	1257	19	the	the	DET
ftr-428	1257	20	estate	estate	NOUN
ftr-428	1257	21	's	's	PART
ftr-428	1257	22	tax	tax	NOUN
ftr-428	1257	23	liability	liability	NOUN
ftr-428	1257	24	although	although	SCONJ
ftr-428	1257	25	it	it	PRON
ftr-428	1257	26	could	could	AUX
ftr-428	1257	27	have	have	VERB
ftr-428	1257	28	an	an	DET
ftr-428	1257	29	impact	impact	NOUN
ftr-428	1257	30	on	on	ADP
ftr-428	1257	31	the	the	DET
ftr-428	1257	32	surviving	surviving	NOUN
ftr-428	1257	33	spouse	spouse	NOUN
ftr-428	1257	34	's	's	PART
ftr-428	1257	35	income	income	NOUN
ftr-428	1257	36	tax	tax	NOUN
ftr-428	1257	37	liability	liability	NOUN
ftr-428	1257	38	when	when	SCONJ
ftr-428	1257	39	she	she	PRON
ftr-428	1257	40	sold	sell	VERB
ftr-428	1257	41	the	the	DET
ftr-428	1257	42	property.225	property.225	NOUN
ftr-428	1257	43	section	section	NOUN
ftr-428	1257	44	2040	2040	NUM
ftr-428	1257	45	provides	provide	VERB
ftr-428	1257	46	artificial	artificial	ADJ
ftr-428	1257	47	constructs	construct	NOUN
ftr-428	1257	48	as	as	ADP
ftr-428	1257	49	rules	rule	NOUN
ftr-428	1257	50	of	of	ADP
ftr-428	1257	51	inclusion	inclusion	NOUN
ftr-428	1257	52	for	for	ADP
ftr-428	1257	53	jointly	jointly	ADV
ftr-428	1257	54	held	hold	VERB
ftr-428	1257	55	property.226	property.226	NOUN
ftr-428	1257	56	because	because	SCONJ
ftr-428	1257	57	they	they	PRON
ftr-428	1257	58	are	be	AUX
ftr-428	1257	59	artificial	artificial	ADJ
ftr-428	1257	60	,	,	PUNCT
ftr-428	1257	61	typical	typical	ADJ
ftr-428	1257	62	valuation	valuation	NOUN
ftr-428	1257	63	rules	rule	NOUN
ftr-428	1257	64	such	such	ADJ
ftr-428	1257	65	as	as	ADP
ftr-428	1257	66	minority	minority	NOUN
ftr-428	1257	67	discounts	discount	NOUN
ftr-428	1257	68	or	or	CCONJ
ftr-428	1257	69	control	control	NOUN
ftr-428	1257	70	premiums	premium	NOUN
ftr-428	1257	71	that	that	PRON
ftr-428	1257	72	are	be	AUX
ftr-428	1257	73	reflective	reflective	ADJ
ftr-428	1257	74	of	of	ADP
ftr-428	1257	75	real	real	ADJ
ftr-428	1257	76	market	market	NOUN
ftr-428	1257	77	phenomena	phenomenon	NOUN
ftr-428	1257	78	do	do	AUX
ftr-428	1257	79	not	not	PART
ftr-428	1257	80	apply.227	apply.227	PROPN
ftr-428	1257	81	in	in	ADP
ftr-428	1257	82	this	this	DET
ftr-428	1257	83	way	way	NOUN
ftr-428	1257	84	,	,	PUNCT
ftr-428	1257	85	this	this	DET
ftr-428	1257	86	section	section	NOUN
ftr-428	1257	87	parallels	parallel	VERB
ftr-428	1257	88	sections	section	NOUN
ftr-428	1257	89	203	203	NUM
ftr-428	1257	90	6	6	NUM
ftr-428	1257	91	and	and	CCONJ
ftr-428	1257	92	2037	2037	NUM
ftr-428	1257	93	that	that	PRON
ftr-428	1257	94	do	do	AUX
ftr-428	1257	95	not	not	PART
ftr-428	1257	96	follow	follow	VERB
ftr-428	1257	97	a	a	DET
ftr-428	1257	98	mathematical	mathematical	ADJ
ftr-428	1257	99	rule	rule	NOUN
ftr-428	1257	100	of	of	ADP
ftr-428	1257	101	inclusion	inclusion	NOUN
ftr-428	1257	102	.	.	PUNCT
ftr-428	1258	1	h.	h.	PROPN
ftr-428	1258	2	section	section	PROPN
ftr-428	1258	3	2041	2041	NUM
ftr-428	1258	4	:	:	PUNCT
ftr-428	1258	5	parallels	parallel	VERB
ftr-428	1258	6	to	to	ADP
ftr-428	1258	7	sections	section	NOUN
ftr-428	1258	8	2033	2033	NUM
ftr-428	1258	9	and	and	CCONJ
ftr-428	1258	10	2036	2036	NUM
ftr-428	1258	11	-	-	SYM
ftr-428	1258	12	2038	2038	NUM
ftr-428	1258	13	1	1	NUM
ftr-428	1258	14	.	.	PUNCT
ftr-428	1259	1	background	background	NOUN
ftr-428	1259	2	and	and	CCONJ
ftr-428	1259	3	introduction	introduction	NOUN
ftr-428	1259	4	to	to	ADP
ftr-428	1259	5	section	section	NOUN
ftr-428	1259	6	2041.-section	2041.-section	PROPN
ftr-428	1259	7	2041"2	2041"2	NUM
ftr-428	1259	8	is	be	AUX
ftr-428	1259	9	most	most	ADV
ftr-428	1259	10	comparable	comparable	ADJ
ftr-428	1259	11	to	to	ADP
ftr-428	1259	12	section	section	NOUN
ftr-428	1259	13	2033,229	2033,229	NUM
ftr-428	1259	14	the	the	DET
ftr-428	1259	15	section	section	NOUN
ftr-428	1259	16	that	that	PRON
ftr-428	1259	17	includes	include	VERB
ftr-428	1259	18	in	in	ADP
ftr-428	1259	19	decedent	decedent	NOUN
ftr-428	1259	20	's	's	PART
ftr-428	1259	21	gross	gross	ADJ
ftr-428	1259	22	estate	estate	NOUN
ftr-428	1259	23	property	property	NOUN
ftr-428	1259	24	owned	own	VERB
ftr-428	1259	25	by	by	ADP
ftr-428	1259	26	decedent	decedent	NOUN
ftr-428	1259	27	at	at	ADP
ftr-428	1259	28	his	his	PRON
ftr-428	1259	29	death	death	NOUN
ftr-428	1259	30	.	.	PUNCT
ftr-428	1260	1	but	but	CCONJ
ftr-428	1260	2	,	,	PUNCT
ftr-428	1260	3	because	because	SCONJ
ftr-428	1260	4	the	the	DET
ftr-428	1260	5	supreme	supreme	PROPN
ftr-428	1260	6	court	court	PROPN
ftr-428	1260	7	in	in	ADP
ftr-428	1260	8	helvering	helvere	VERB
ftr-428	1260	9	v.	v.	ADP
ftr-428	1260	10	safe	safe	ADJ
ftr-428	1260	11	deposit	deposit	NOUN
ftr-428	1260	12	&	&	CCONJ
ftr-428	1260	13	trust	trust	PROPN
ftr-428	1260	14	co.	co.	PROPN
ftr-428	1260	15	of	of	ADP
ftr-428	1260	16	baltimore3	baltimore3	PROPN
ftr-428	1260	17	.	.	PUNCT
ftr-428	1260	18	declined	decline	VERB
ftr-428	1260	19	to	to	ADP
ftr-428	1260	20	225	225	NUM
ftr-428	1260	21	.	.	PUNCT
ftr-428	1261	1	"	"	PUNCT
ftr-428	1261	2	in	in	ADP
ftr-428	1261	3	light	light	NOUN
ftr-428	1261	4	of	of	ADP
ftr-428	1261	5	the	the	DET
ftr-428	1261	6	unlimited	unlimited	ADJ
ftr-428	1261	7	marital	marital	ADJ
ftr-428	1261	8	deduction	deduction	NOUN
ftr-428	1261	9	adopted	adopt	VERB
ftr-428	1261	10	by	by	ADP
ftr-428	1261	11	the	the	DET
ftr-428	1261	12	committee	committee	NOUN
ftr-428	1261	13	bill	bill	NOUN
ftr-428	1261	14	,	,	PUNCT
ftr-428	1261	15	the	the	DET
ftr-428	1261	16	taxation	taxation	NOUN
ftr-428	1261	17	ofjointly	ofjointly	ADV
ftr-428	1261	18	held	hold	VERB
ftr-428	1261	19	property	property	NOUN
ftr-428	1261	20	between	between	ADP
ftr-428	1261	21	spouses	spouse	NOUN
ftr-428	1261	22	is	be	AUX
ftr-428	1261	23	only	only	ADV
ftr-428	1261	24	relevant	relevant	ADJ
ftr-428	1261	25	for	for	ADP
ftr-428	1261	26	determining	determine	VERB
ftr-428	1261	27	the	the	DET
ftr-428	1261	28	basis	basis	NOUN
ftr-428	1261	29	of	of	ADP
ftr-428	1261	30	property	property	NOUN
ftr-428	1261	31	to	to	ADP
ftr-428	1261	32	the	the	DET
ftr-428	1261	33	survivor	survivor	NOUN
ftr-428	1261	34	(	(	PUNCT
ftr-428	1261	35	under	under	ADP
ftr-428	1261	36	sec	sec	PROPN
ftr-428	1261	37	.	.	PROPN
ftr-428	1261	38	1014	1014	NUM
ftr-428	1261	39	)	)	PUNCT
ftr-428	1261	40	and	and	CCONJ
ftr-428	1261	41	the	the	DET
ftr-428	1261	42	qualification	qualification	NOUN
ftr-428	1261	43	for	for	ADP
ftr-428	1261	44	certain	certain	ADJ
ftr-428	1261	45	provisions	provision	NOUN
ftr-428	1261	46	(	(	PUNCT
ftr-428	1261	47	such	such	ADJ
ftr-428	1261	48	as	as	ADP
ftr-428	1261	49	current	current	ADJ
ftr-428	1261	50	use	use	NOUN
ftr-428	1261	51	valuation	valuation	NOUN
ftr-428	1261	52	under	under	ADP
ftr-428	1261	53	sec	sec	PROPN
ftr-428	1261	54	.	.	PROPN
ftr-428	1261	55	2032a	2032a	PROPN
ftr-428	1261	56	,	,	PUNCT
ftr-428	1261	57	deferred	defer	VERB
ftr-428	1261	58	payment	payment	NOUN
ftr-428	1261	59	of	of	ADP
ftr-428	1261	60	estate	estate	NOUN
ftr-428	1261	61	taxes	taxis	NOUN
ftr-428	1261	62	[	[	X
ftr-428	1261	63	under	under	ADP
ftr-428	1261	64	sec	sec	PROPN
ftr-428	1261	65	.	.	PROPN
ftr-428	1261	66	6166	6166	NUM
ftr-428	1261	67	]	]	PUNCT
ftr-428	1261	68	and	and	CCONJ
ftr-428	1261	69	for	for	ADP
ftr-428	1261	70	income	income	NOUN
ftr-428	1261	71	taxation	taxation	NOUN
ftr-428	1261	72	of	of	ADP
ftr-428	1261	73	redemptions	redemption	NOUN
ftr-428	1261	74	to	to	PART
ftr-428	1261	75	pay	pay	VERB
ftr-428	1261	76	death	death	NOUN
ftr-428	1261	77	taxes	taxis	NOUN
ftr-428	1261	78	and	and	CCONJ
ftr-428	1261	79	administration	administration	NOUN
ftr-428	1261	80	expenses	expense	NOUN
ftr-428	1261	81	under	under	ADP
ftr-428	1261	82	sec	sec	PROPN
ftr-428	1261	83	.	.	PROPN
ftr-428	1261	84	303	303	NUM
ftr-428	1261	85	)	)	PUNCT
ftr-428	1261	86	.	.	PUNCT
ftr-428	1261	87	"	"	PUNCT
ftr-428	1262	1	1981	1981	NUM
ftr-428	1262	2	s.	s.	PROPN
ftr-428	1262	3	rep	rep	PROPN
ftr-428	1262	4	.	.	PROPN
ftr-428	1262	5	,	,	PUNCT
ftr-428	1262	6	supra	supra	PROPN
ftr-428	1262	7	note	note	PROPN
ftr-428	1262	8	224	224	NUM
ftr-428	1262	9	,	,	PUNCT
ftr-428	1262	10	at	at	ADP
ftr-428	1262	11	127	127	NUM
ftr-428	1262	12	.	.	PUNCT
ftr-428	1263	1	226	226	NUM
ftr-428	1263	2	.	.	PUNCT
ftr-428	1264	1	these	these	DET
ftr-428	1264	2	rules	rule	NOUN
ftr-428	1264	3	do	do	AUX
ftr-428	1264	4	not	not	PART
ftr-428	1264	5	apply	apply	VERB
ftr-428	1264	6	to	to	ADP
ftr-428	1264	7	community	community	NOUN
ftr-428	1264	8	property	property	NOUN
ftr-428	1264	9	or	or	CCONJ
ftr-428	1264	10	to	to	ADP
ftr-428	1264	11	property	property	NOUN
ftr-428	1264	12	held	hold	VERB
ftr-428	1264	13	as	as	ADP
ftr-428	1264	14	tenants	tenant	NOUN
ftr-428	1264	15	in	in	ADP
ftr-428	1264	16	common	common	ADJ
ftr-428	1264	17	.	.	PUNCT
ftr-428	1265	1	see	see	VERB
ftr-428	1265	2	1981	1981	NUM
ftr-428	1265	3	s.	s.	PROPN
ftr-428	1265	4	rep	rep	PROPN
ftr-428	1265	5	.	.	PROPN
ftr-428	1265	6	,	,	PUNCT
ftr-428	1265	7	supra	supra	PROPN
ftr-428	1265	8	note	note	PROPN
ftr-428	1265	9	224	224	NUM
ftr-428	1265	10	,	,	PUNCT
ftr-428	1265	11	at	at	ADP
ftr-428	1265	12	126	126	NUM
ftr-428	1265	13	.	.	PUNCT
ftr-428	1266	1	227	227	NUM
ftr-428	1266	2	.	.	PUNCT
ftr-428	1266	3	estate	estate	NOUN
ftr-428	1266	4	ofyoung	ofyoung	PROPN
ftr-428	1266	5	v.	v.	PROPN
ftr-428	1266	6	commissioner	commissioner	PROPN
ftr-428	1266	7	,	,	PUNCT
ftr-428	1266	8	110	110	NUM
ftr-428	1266	9	t.c	t.c	PROPN
ftr-428	1266	10	.	.	PROPN
ftr-428	1267	1	297,316	297,316	NUM
ftr-428	1267	2	(	(	PUNCT
ftr-428	1267	3	1998	1998	NUM
ftr-428	1267	4	)	)	PUNCT
ftr-428	1267	5	(	(	PUNCT
ftr-428	1267	6	"	"	PUNCT
ftr-428	1267	7	as	as	ADP
ftr-428	1267	8	a	a	DET
ftr-428	1267	9	result	result	NOUN
ftr-428	1267	10	of	of	ADP
ftr-428	1267	11	this	this	DET
ftr-428	1267	12	artificial	artificial	ADJ
ftr-428	1267	13	inclusion	inclusion	NOUN
ftr-428	1267	14	,	,	PUNCT
ftr-428	1267	15	we	we	PRON
ftr-428	1267	16	conclude	conclude	VERB
ftr-428	1267	17	that	that	SCONJ
ftr-428	1267	18	section	section	NOUN
ftr-428	1267	19	2040	2040	NUM
ftr-428	1267	20	is	be	AUX
ftr-428	1267	21	not	not	PART
ftr-428	1267	22	concerned	concern	VERB
ftr-428	1267	23	with	with	ADP
ftr-428	1267	24	quantifying	quantify	VERB
ftr-428	1267	25	the	the	DET
ftr-428	1267	26	value	value	NOUN
ftr-428	1267	27	of	of	ADP
ftr-428	1267	28	the	the	DET
ftr-428	1267	29	fractional	fractional	ADJ
ftr-428	1267	30	interest	interest	NOUN
ftr-428	1267	31	held	hold	VERB
ftr-428	1267	32	by	by	ADP
ftr-428	1267	33	the	the	DET
ftr-428	1267	34	decedent	decedent	NOUN
ftr-428	1267	35	(	(	PUNCT
ftr-428	1267	36	as	as	SCONJ
ftr-428	1267	37	would	would	AUX
ftr-428	1267	38	be	be	AUX
ftr-428	1267	39	the	the	DET
ftr-428	1267	40	case	case	NOUN
ftr-428	1267	41	under	under	ADP
ftr-428	1267	42	section	section	NOUN
ftr-428	1267	43	2033	2033	NUM
ftr-428	1267	44	.	.	PUNCT
ftr-428	1267	45	"	"	PUNCT
ftr-428	1268	1	the	the	DET
ftr-428	1268	2	court	court	NOUN
ftr-428	1268	3	thus	thus	ADV
ftr-428	1268	4	denied	deny	VERB
ftr-428	1268	5	the	the	DET
ftr-428	1268	6	application	application	NOUN
ftr-428	1268	7	of	of	ADP
ftr-428	1268	8	a	a	DET
ftr-428	1268	9	fractional	fractional	ADJ
ftr-428	1268	10	interest	interest	NOUN
ftr-428	1268	11	discount	discount	NOUN
ftr-428	1268	12	and	and	CCONJ
ftr-428	1268	13	a	a	DET
ftr-428	1268	14	lack	lack	NOUN
ftr-428	1268	15	of	of	ADP
ftr-428	1268	16	marketability	marketability	NOUN
ftr-428	1268	17	discount	discount	NOUN
ftr-428	1268	18	to	to	ADP
ftr-428	1268	19	the	the	DET
ftr-428	1268	20	property	property	NOUN
ftr-428	1268	21	included	include	VERB
ftr-428	1268	22	under	under	ADP
ftr-428	1268	23	section	section	NOUN
ftr-428	1268	24	2040	2040	NUM
ftr-428	1268	25	.	.	PUNCT
ftr-428	1268	26	"	"	PUNCT
ftr-428	1268	27	)	)	PUNCT
ftr-428	1268	28	.	.	PUNCT
ftr-428	1269	1	228	228	NUM
ftr-428	1269	2	.	.	PUNCT
ftr-428	1269	3	section	section	NOUN
ftr-428	1269	4	2514	2514	NUM
ftr-428	1269	5	is	be	AUX
ftr-428	1269	6	the	the	DET
ftr-428	1269	7	gift	gift	NOUN
ftr-428	1269	8	tax	tax	NOUN
ftr-428	1269	9	equivalent	equivalent	NOUN
ftr-428	1269	10	to	to	ADP
ftr-428	1269	11	§	§	PROPN
ftr-428	1269	12	2041	2041	NUM
ftr-428	1269	13	and	and	CCONJ
ftr-428	1269	14	concerns	concern	VERB
ftr-428	1269	15	the	the	DET
ftr-428	1269	16	inter	inter	ADJ
ftr-428	1269	17	vivos	vivos	ADJ
ftr-428	1269	18	transfers	transfer	NOUN
ftr-428	1269	19	resulting	result	VERB
ftr-428	1269	20	from	from	ADP
ftr-428	1269	21	an	an	DET
ftr-428	1269	22	exercise	exercise	NOUN
ftr-428	1269	23	of	of	ADP
ftr-428	1269	24	a	a	DET
ftr-428	1269	25	general	general	ADJ
ftr-428	1269	26	power	power	NOUN
ftr-428	1269	27	of	of	ADP
ftr-428	1269	28	appointment	appointment	NOUN
ftr-428	1269	29	.	.	PUNCT
ftr-428	1270	1	for	for	ADP
ftr-428	1270	2	example	example	NOUN
ftr-428	1270	3	,	,	PUNCT
ftr-428	1270	4	if	if	SCONJ
ftr-428	1270	5	a	a	DET
ftr-428	1270	6	holder	holder	NOUN
ftr-428	1270	7	of	of	ADP
ftr-428	1270	8	a	a	DET
ftr-428	1270	9	general	general	ADJ
ftr-428	1270	10	power	power	NOUN
ftr-428	1270	11	of	of	ADP
ftr-428	1270	12	appointment	appointment	NOUN
ftr-428	1270	13	that	that	PRON
ftr-428	1270	14	allows	allow	VERB
ftr-428	1270	15	him	he	PRON
ftr-428	1270	16	to	to	PART
ftr-428	1270	17	withdraw	withdraw	VERB
ftr-428	1270	18	$	$	SYM
ftr-428	1270	19	20,000	20,000	NUM
ftr-428	1270	20	from	from	ADP
ftr-428	1270	21	a	a	DET
ftr-428	1270	22	trust	trust	NOUN
ftr-428	1270	23	releases	release	NOUN
ftr-428	1270	24	that	that	PRON
ftr-428	1270	25	power	power	NOUN
ftr-428	1270	26	this	this	DET
ftr-428	1270	27	year	year	NOUN
ftr-428	1270	28	,	,	PUNCT
ftr-428	1270	29	that	that	DET
ftr-428	1270	30	declaration	declaration	NOUN
ftr-428	1270	31	that	that	SCONJ
ftr-428	1270	32	he	he	PRON
ftr-428	1270	33	will	will	AUX
ftr-428	1270	34	not	not	PART
ftr-428	1270	35	take	take	VERB
ftr-428	1270	36	the	the	DET
ftr-428	1270	37	money	money	NOUN
ftr-428	1270	38	results	result	NOUN
ftr-428	1270	39	in	in	ADP
ftr-428	1270	40	the	the	DET
ftr-428	1270	41	remainderman	remainderman	NOUN
ftr-428	1270	42	's	's	PART
ftr-428	1270	43	being	be	AUX
ftr-428	1270	44	$	$	SYM
ftr-428	1270	45	20,000	20,000	NUM
ftr-428	1270	46	richer	rich	ADJ
ftr-428	1270	47	.	.	PUNCT
ftr-428	1271	1	thus	thus	ADV
ftr-428	1271	2	,	,	PUNCT
ftr-428	1271	3	he	he	PRON
ftr-428	1271	4	is	be	AUX
ftr-428	1271	5	making	make	VERB
ftr-428	1271	6	a	a	DET
ftr-428	1271	7	gift	gift	NOUN
ftr-428	1271	8	of	of	ADP
ftr-428	1271	9	that	that	DET
ftr-428	1271	10	amount	amount	NOUN
ftr-428	1271	11	and	and	CCONJ
ftr-428	1271	12	is	be	AUX
ftr-428	1271	13	thereby	thereby	ADV
ftr-428	1271	14	subject	subject	ADJ
ftr-428	1271	15	to	to	ADP
ftr-428	1271	16	gift	gift	NOUN
ftr-428	1271	17	taxes	taxis	NOUN
ftr-428	1271	18	.	.	PUNCT
ftr-428	1272	1	229	229	NUM
ftr-428	1272	2	.	.	PUNCT
ftr-428	1273	1	"	"	PUNCT
ftr-428	1273	2	general	general	ADJ
ftr-428	1273	3	powers	power	NOUN
ftr-428	1273	4	of	of	ADP
ftr-428	1273	5	appointment	appointment	NOUN
ftr-428	1273	6	should	should	AUX
ftr-428	1273	7	continue	continue	VERB
ftr-428	1273	8	to	to	PART
ftr-428	1273	9	be	be	AUX
ftr-428	1273	10	subjected	subject	VERB
ftr-428	1273	11	to	to	ADP
ftr-428	1273	12	gift	gift	NOUN
ftr-428	1273	13	or	or	CCONJ
ftr-428	1273	14	estate	estate	NOUN
ftr-428	1273	15	tax	tax	NOUN
ftr-428	1273	16	.	.	PUNCT
ftr-428	1274	1	such	such	ADJ
ftr-428	1274	2	powers	power	NOUN
ftr-428	1274	3	are	be	AUX
ftr-428	1274	4	too	too	ADV
ftr-428	1274	5	much	much	ADV
ftr-428	1274	6	like	like	ADP
ftr-428	1274	7	outright	outright	ADJ
ftr-428	1274	8	ownership	ownership	NOUN
ftr-428	1274	9	to	to	PART
ftr-428	1274	10	be	be	AUX
ftr-428	1274	11	treated	treat	VERB
ftr-428	1274	12	differently	differently	ADV
ftr-428	1274	13	.	.	PUNCT
ftr-428	1274	14	"	"	PUNCT
ftr-428	1275	1	k.	k.	PROPN
ftr-428	1275	2	jay	jay	PROPN
ftr-428	1275	3	holdsworth	holdsworth	PROPN
ftr-428	1275	4	,	,	PUNCT
ftr-428	1275	5	et	et	PROPN
ftr-428	1275	6	.	.	PUNCT
ftr-428	1276	1	al	al	PROPN
ftr-428	1276	2	.	.	PROPN
ftr-428	1276	3	,	,	PUNCT
ftr-428	1276	4	report	report	VERB
ftr-428	1276	5	on	on	ADP
ftr-428	1276	6	transfer	transfer	NOUN
ftr-428	1276	7	tax	tax	NOUN
ftr-428	1276	8	restructuring	restructuring	NOUN
ftr-428	1276	9	,	,	PUNCT
ftr-428	1276	10	41	41	NUM
ftr-428	1276	11	tax	tax	NOUN
ftr-428	1276	12	law	law	NOUN
ftr-428	1276	13	.	.	PUNCT
ftr-428	1277	1	395	395	NUM
ftr-428	1277	2	,	,	PUNCT
ftr-428	1277	3	412	412	NUM
ftr-428	1277	4	(	(	PUNCT
ftr-428	1277	5	1988	1988	NUM
ftr-428	1277	6	)	)	PUNCT
ftr-428	1278	1	[	[	X
ftr-428	1278	2	hereinafter	hereinafter	NOUN
ftr-428	1278	3	report	report	NOUN
ftr-428	1278	4	on	on	ADP
ftr-428	1278	5	transfer	transfer	NOUN
ftr-428	1278	6	tax	tax	NOUN
ftr-428	1278	7	restructuring	restructuring	NOUN
ftr-428	1278	8	]	]	PUNCT
ftr-428	1278	9	.	.	PUNCT
ftr-428	1279	1	230	230	NUM
ftr-428	1279	2	.	.	X
ftr-428	1279	3	316	316	NUM
ftr-428	1279	4	u.s	u.s	PROPN
ftr-428	1279	5	.	.	PROPN
ftr-428	1279	6	56	56	NUM
ftr-428	1279	7	(	(	PUNCT
ftr-428	1279	8	1942	1942	NUM
ftr-428	1279	9	)	)	PUNCT
ftr-428	1279	10	.	.	PUNCT
ftr-428	1280	1	in	in	ADP
ftr-428	1280	2	safe	safe	ADJ
ftr-428	1280	3	deposit	deposit	NOUN
ftr-428	1280	4	&	&	CCONJ
ftr-428	1280	5	trust	trust	PROPN
ftr-428	1280	6	co.	co.	PROPN
ftr-428	1280	7	of	of	ADP
ftr-428	1280	8	baltimore	baltimore	PROPN
ftr-428	1280	9	,	,	PUNCT
ftr-428	1280	10	the	the	DET
ftr-428	1280	11	decedent	decedent	NOUN
ftr-428	1280	12	was	be	AUX
ftr-428	1280	13	the	the	DET
ftr-428	1280	14	income	income	NOUN
ftr-428	1280	15	beneficiary	beneficiary	NOUN
ftr-428	1280	16	and	and	CCONJ
ftr-428	1280	17	held	hold	VERB
ftr-428	1280	18	a	a	DET
ftr-428	1280	19	testamentary	testamentary	ADJ
ftr-428	1280	20	power	power	NOUN
ftr-428	1280	21	of	of	ADP
ftr-428	1280	22	appointment	appointment	NOUN
ftr-428	1280	23	in	in	ADP
ftr-428	1280	24	three	three	NUM
ftr-428	1280	25	trusts	trust	NOUN
ftr-428	1280	26	created	create	VERB
ftr-428	1280	27	by	by	ADP
ftr-428	1280	28	others	other	NOUN
ftr-428	1280	29	.	.	PUNCT
ftr-428	1281	1	in	in	ADP
ftr-428	1281	2	addition	addition	NOUN
ftr-428	1281	3	,	,	PUNCT
ftr-428	1281	4	in	in	ADP
ftr-428	1281	5	one	one	NUM
ftr-428	1281	6	of	of	ADP
ftr-428	1281	7	the	the	DET
ftr-428	1281	8	three	three	NUM
ftr-428	1281	9	trusts	trust	NOUN
ftr-428	1281	10	,	,	PUNCT
ftr-428	1281	11	he	he	PRON
ftr-428	1281	12	was	be	AUX
ftr-428	1281	13	to	to	PART
ftr-428	1281	14	have	have	AUX
ftr-428	1281	15	received	receive	VERB
ftr-428	1281	16	the	the	DET
ftr-428	1281	17	corpus	corpus	NOUN
ftr-428	1281	18	at	at	ADP
ftr-428	1281	19	age	age	NOUN
ftr-428	1281	20	28	28	NUM
ftr-428	1281	21	.	.	PUNCT
ftr-428	1282	1	see	see	VERB
ftr-428	1282	2	i	i	PRON
ftr-428	1282	3	d.	d.	PROPN
ftr-428	1282	4	at	at	ADP
ftr-428	1282	5	58	58	NUM
ftr-428	1282	6	)	)	PUNCT
ftr-428	1282	7	.	.	PUNCT
ftr-428	1283	1	the	the	DET
ftr-428	1283	2	government	government	NOUN
ftr-428	1283	3	had	have	AUX
ftr-428	1283	4	argued	argue	VERB
ftr-428	1283	5	that	that	SCONJ
ftr-428	1283	6	his	his	PRON
ftr-428	1283	7	ownership	ownership	NOUN
ftr-428	1283	8	rights	right	NOUN
ftr-428	1283	9	in	in	ADP
ftr-428	1283	10	these	these	DET
ftr-428	1283	11	trusts	trust	NOUN
ftr-428	1283	12	were	be	AUX
ftr-428	1283	13	essentially	essentially	ADV
ftr-428	1283	14	fee	fee	ADJ
ftr-428	1283	15	simple	simple	ADJ
ftr-428	1283	16	ownership	ownership	NOUN
ftr-428	1283	17	interests	interest	NOUN
ftr-428	1283	18	,	,	PUNCT
ftr-428	1283	19	but	but	CCONJ
ftr-428	1283	20	the	the	DET
ftr-428	1283	21	estate	estate	NOUN
ftr-428	1283	22	argued	argue	VERB
ftr-428	1283	23	that	that	SCONJ
ftr-428	1283	24	they	they	PRON
ftr-428	1283	25	were	be	AUX
ftr-428	1283	26	not	not	PART
ftr-428	1283	27	equivalents	equivalent	NOUN
ftr-428	1283	28	as	as	ADP
ftr-428	1283	29	the	the	DET
ftr-428	1283	30	restrictions	restriction	NOUN
ftr-428	1283	31	on	on	ADP
ftr-428	1283	32	alienation	alienation	NOUN
ftr-428	1283	33	and	and	CCONJ
ftr-428	1283	34	income	income	NOUN
ftr-428	1283	35	use	use	NOUN
ftr-428	1283	36	were	be	AUX
ftr-428	1283	37	significant	significant	ADJ
ftr-428	1283	38	;	;	PUNCT
ftr-428	1283	39	further	far	ADV
ftr-428	1283	40	,	,	PUNCT
ftr-428	1283	41	because	because	SCONJ
ftr-428	1283	42	the	the	DET
ftr-428	1283	43	decedent	decedent	NOUN
ftr-428	1283	44	died	die	VERB
ftr-428	1283	45	before	before	SCONJ
ftr-428	1283	46	he	he	PRON
ftr-428	1283	47	reached	reach	VERB
ftr-428	1283	48	21	21	NUM
ftr-428	1283	49	,	,	PUNCT
ftr-428	1283	50	he	he	PRON
ftr-428	1283	51	could	could	AUX
ftr-428	1283	52	not	not	PART
ftr-428	1283	53	make	make	VERB
ftr-428	1283	54	a	a	DET
ftr-428	1283	55	will	will	NOUN
ftr-428	1283	56	to	to	PART
ftr-428	1283	57	transfer	transfer	VERB
ftr-428	1283	58	the	the	DET
ftr-428	1283	59	property	property	NOUN
ftr-428	1283	60	at	at	ADP
ftr-428	1283	61	his	his	PRON
ftr-428	1283	62	death	death	NOUN
ftr-428	1283	63	.	.	PUNCT
ftr-428	1284	1	see	see	VERB
ftr-428	1285	1	i	i	PRON
ftr-428	1285	2	d.	d.	PROPN
ftr-428	1285	3	while	while	SCONJ
ftr-428	1285	4	agreeing	agree	VERB
ftr-428	1285	5	"	"	PUNCT
ftr-428	1285	6	that	that	SCONJ
ftr-428	1285	7	the	the	DET
ftr-428	1285	8	realities	reality	NOUN
ftr-428	1285	9	of	of	ADP
ftr-428	1285	10	the	the	DET
ftr-428	1285	11	taxpayer	taxpayer	NOUN
ftr-428	1285	12	's	's	PART
ftr-428	1285	13	economic	economic	ADJ
ftr-428	1285	14	interest	interest	NOUN
ftr-428	1285	15	,	,	PUNCT
ftr-428	1285	16	rather	rather	ADV
ftr-428	1285	17	than	than	ADP
ftr-428	1285	18	the	the	DET
ftr-428	1285	19	niceties	nicety	NOUN
ftr-428	1285	20	of	of	ADP
ftr-428	1285	21	the	the	DET
ftr-428	1285	22	conveyancer	conveyancer	NOUN
ftr-428	1285	23	's	's	PART
ftr-428	1285	24	art	art	NOUN
ftr-428	1285	25	,	,	PUNCT
ftr-428	1285	26	should	should	AUX
ftr-428	1285	27	determine	determine	VERB
ftr-428	1285	28	the	the	DET
ftr-428	1285	29	power	power	NOUN
ftr-428	1285	30	to	to	PART
ftr-428	1285	31	tax	tax	VERB
ftr-428	1285	32	,	,	PUNCT
ftr-428	1285	33	"	"	PUNCT
ftr-428	1285	34	the	the	DET
ftr-428	1285	35	court	court	NOUN
ftr-428	1285	36	did	do	AUX
ftr-428	1285	37	not	not	PART
ftr-428	1285	38	reach	reach	VERB
ftr-428	1285	39	its	its	PRON
ftr-428	1285	40	decision	decision	NOUN
ftr-428	1285	41	based	base	VERB
ftr-428	1285	42	on	on	ADP
ftr-428	1285	43	an	an	DET
ftr-428	1285	44	analysis	analysis	NOUN
ftr-428	1285	45	ofthe	ofthe	ADJ
ftr-428	1285	46	equivalence	equivalence	NOUN
ftr-428	1285	47	ofdecedent	ofdecedent	NOUN
ftr-428	1285	48	's	's	PART
ftr-428	1285	49	rights	right	NOUN
ftr-428	1285	50	and	and	CCONJ
ftr-428	1285	51	ownership	ownership	NOUN
ftr-428	1285	52	,	,	PUNCT
ftr-428	1285	53	but	but	CCONJ
ftr-428	1285	54	on	on	ADP
ftr-428	1285	55	congressional	congressional	ADJ
ftr-428	1285	56	intent	intent	NOUN
ftr-428	1285	57	.	.	PUNCT
ftr-428	1286	1	i	i	PRON
ftr-428	1286	2	d.	d.	PROPN
ftr-428	1286	3	at	at	ADP
ftr-428	1286	4	59	59	NUM
ftr-428	1286	5	,	,	PUNCT
ftr-428	1286	6	n.1	n.1	NUM
ftr-428	1286	7	.	.	PUNCT
ftr-428	1287	1	"	"	PUNCT
ftr-428	1287	2	we	we	PRON
ftr-428	1287	3	find	find	VERB
ftr-428	1287	4	it	it	PRON
ftr-428	1287	5	unnecessary	unnecessary	ADJ
ftr-428	1287	6	to	to	PART
ftr-428	1287	7	decide	decide	VERB
ftr-428	1287	8	between	between	ADP
ftr-428	1287	9	these	these	DET
ftr-428	1287	10	conflicting	conflict	VERB
ftr-428	1287	11	contentions	contention	NOUN
ftr-428	1287	12	on	on	ADP
ftr-428	1287	13	the	the	DET
ftr-428	1287	14	20011	20011	NUM
ftr-428	1287	15	florida	florida	PROPN
ftr-428	1287	16	tax	tax	NOUN
ftr-428	1287	17	review	review	NOUN
ftr-428	1287	18	extend	extend	VERB
ftr-428	1287	19	the	the	DET
ftr-428	1287	20	purview	purview	NOUN
ftr-428	1287	21	of	of	ADP
ftr-428	1287	22	section	section	NOUN
ftr-428	1287	23	2033	2033	NUM
ftr-428	1287	24	to	to	PART
ftr-428	1287	25	include	include	VERB
ftr-428	1287	26	unexercised	unexercised	ADJ
ftr-428	1287	27	testamentary	testamentary	ADJ
ftr-428	1287	28	powers	power	NOUN
ftr-428	1287	29	of	of	ADP
ftr-428	1287	30	appointment	appointment	NOUN
ftr-428	1287	31	,	,	PUNCT
ftr-428	1287	32	section	section	NOUN
ftr-428	1287	33	2041	2041	NUM
ftr-428	1287	34	deals	deal	NOUN
ftr-428	1287	35	specifically	specifically	ADV
ftr-428	1287	36	with	with	ADP
ftr-428	1287	37	powers	power	NOUN
ftr-428	1287	38	of	of	ADP
ftr-428	1287	39	appointment	appointment	NOUN
ftr-428	1287	40	in	in	ADP
ftr-428	1287	41	situations	situation	NOUN
ftr-428	1287	42	where	where	SCONJ
ftr-428	1287	43	decedent	decedent	NOUN
ftr-428	1287	44	never	never	ADV
ftr-428	1287	45	first	first	ADV
ftr-428	1287	46	owned	own	VERB
ftr-428	1287	47	the	the	DET
ftr-428	1287	48	property	property	NOUN
ftr-428	1287	49	outright.231	outright.231	PROPN
ftr-428	1287	50	section	section	NOUN
ftr-428	1287	51	2041	2041	NUM
ftr-428	1287	52	basically	basically	ADV
ftr-428	1287	53	views	view	VERB
ftr-428	1287	54	a	a	DET
ftr-428	1287	55	donee	donee	NOUN
ftr-428	1287	56	general	general	ADJ
ftr-428	1287	57	power	power	NOUN
ftr-428	1287	58	of	of	ADP
ftr-428	1287	59	appointment	appointment	NOUN
ftr-428	1287	60	,	,	PUNCT
ftr-428	1287	61	which	which	PRON
ftr-428	1287	62	is	be	AUX
ftr-428	1287	63	defined	define	VERB
ftr-428	1287	64	as	as	ADP
ftr-428	1287	65	a	a	DET
ftr-428	1287	66	power	power	NOUN
ftr-428	1287	67	to	to	PART
ftr-428	1287	68	appoint	appoint	VERB
ftr-428	1287	69	the	the	DET
ftr-428	1287	70	property	property	NOUN
ftr-428	1287	71	either	either	ADV
ftr-428	1287	72	to	to	ADP
ftr-428	1287	73	decedent	decedent	ADJ
ftr-428	1287	74	,	,	PUNCT
ftr-428	1287	75	decedent	decedent	NOUN
ftr-428	1287	76	's	's	PART
ftr-428	1287	77	creditors	creditor	NOUN
ftr-428	1287	78	,	,	PUNCT
ftr-428	1287	79	decedent	decedent	NOUN
ftr-428	1287	80	's	's	PART
ftr-428	1287	81	estate	estate	NOUN
ftr-428	1287	82	,	,	PUNCT
ftr-428	1287	83	or	or	CCONJ
ftr-428	1287	84	the	the	DET
ftr-428	1287	85	creditors	creditor	NOUN
ftr-428	1287	86	of	of	ADP
ftr-428	1287	87	decedent	decedent	PROPN
ftr-428	1287	88	's	's	PART
ftr-428	1287	89	estate,232	estate,232	PROPN
ftr-428	1287	90	as	as	ADP
ftr-428	1287	91	an	an	DET
ftr-428	1287	92	equivalent	equivalent	NOUN
ftr-428	1287	93	of	of	ADP
ftr-428	1287	94	decedent	decedent	NOUN
ftr-428	1287	95	's	's	PART
ftr-428	1287	96	ownership	ownership	NOUN
ftr-428	1287	97	of	of	ADP
ftr-428	1287	98	that	that	DET
ftr-428	1287	99	property.233	property.233	ADJ
ftr-428	1287	100	economic	economic	ADJ
ftr-428	1287	101	equivalence	equivalence	NOUN
ftr-428	1287	102	of	of	ADP
ftr-428	1287	103	the	the	DET
ftr-428	1287	104	decedent	decedent	NOUN
ftr-428	1287	105	's	's	PART
ftr-428	1287	106	rights	right	NOUN
ftr-428	1287	107	and	and	CCONJ
ftr-428	1287	108	complete	complete	ADJ
ftr-428	1287	109	ownership	ownership	NOUN
ftr-428	1287	110	.	.	PUNCT
ftr-428	1288	1	for	for	ADP
ftr-428	1288	2	even	even	ADV
ftr-428	1288	3	if	if	SCONJ
ftr-428	1288	4	we	we	PRON
ftr-428	1288	5	assume	assume	VERB
ftr-428	1288	6	with	with	ADP
ftr-428	1288	7	the	the	DET
ftr-428	1288	8	government	government	NOUN
ftr-428	1288	9	that	that	SCONJ
ftr-428	1288	10	the	the	DET
ftr-428	1288	11	restrictions	restriction	NOUN
ftr-428	1288	12	upon	upon	SCONJ
ftr-428	1288	13	the	the	DET
ftr-428	1288	14	decedent	decedent	NOUN
ftr-428	1288	15	's	's	PART
ftr-428	1288	16	use	use	NOUN
ftr-428	1288	17	and	and	CCONJ
ftr-428	1288	18	enjoyment	enjoyment	NOUN
ftr-428	1288	19	of	of	ADP
ftr-428	1288	20	the	the	DET
ftr-428	1288	21	trust	trust	NOUN
ftr-428	1288	22	properties	property	NOUN
ftr-428	1288	23	maybe	maybe	ADV
ftr-428	1288	24	dismissed	dismiss	VERB
ftr-428	1288	25	as	as	ADV
ftr-428	1288	26	negligible	negligible	ADJ
ftr-428	1288	27	and	and	CCONJ
ftr-428	1288	28	that	that	SCONJ
ftr-428	1288	29	he	he	PRON
ftr-428	1288	30	had	have	VERB
ftr-428	1288	31	the	the	DET
ftr-428	1288	32	capacity	capacity	NOUN
ftr-428	1288	33	to	to	PART
ftr-428	1288	34	exercise	exercise	VERB
ftr-428	1288	35	a	a	DET
ftr-428	1288	36	testamentary	testamentary	ADJ
ftr-428	1288	37	power	power	NOUN
ftr-428	1288	38	of	of	ADP
ftr-428	1288	39	appointment	appointment	NOUN
ftr-428	1288	40	,	,	PUNCT
ftr-428	1288	41	the	the	DET
ftr-428	1288	42	question	question	NOUN
ftr-428	1288	43	still	still	ADV
ftr-428	1288	44	remains	remain	VERB
ftr-428	1288	45	:	:	PUNCT
ftr-428	1288	46	did	do	AUX
ftr-428	1288	47	the	the	DET
ftr-428	1288	48	decedent	decedent	NOUN
ftr-428	1288	49	have	have	VERB
ftr-428	1288	50	'	'	PUNCT
ftr-428	1288	51	at	at	ADP
ftr-428	1288	52	the	the	DET
ftr-428	1288	53	time	time	NOUN
ftr-428	1288	54	of	of	ADP
ftr-428	1288	55	his	his	PRON
ftr-428	1288	56	death	death	NOUN
ftr-428	1288	57	'	'	PUNCT
ftr-428	1288	58	such	such	DET
ftr-428	1288	59	an	an	DET
ftr-428	1288	60	'	'	PUNCT
ftr-428	1288	61	interest	interest	NOUN
ftr-428	1288	62	'	'	PUNCT
ftr-428	1288	63	as	as	SCONJ
ftr-428	1288	64	congress	congress	PROPN
ftr-428	1288	65	intended	intend	VERB
ftr-428	1288	66	to	to	PART
ftr-428	1288	67	be	be	AUX
ftr-428	1288	68	included	include	VERB
ftr-428	1288	69	in	in	ADP
ftr-428	1288	70	a	a	DET
ftr-428	1288	71	decedent	decedent	NOUN
ftr-428	1288	72	's	's	PART
ftr-428	1288	73	gross	gross	ADJ
ftr-428	1288	74	estate	estate	NOUN
ftr-428	1288	75	under	under	ADP
ftr-428	1288	76	§	§	NOUN
ftr-428	1288	77	302	302	NUM
ftr-428	1288	78	(	(	PUNCT
ftr-428	1288	79	a	a	NOUN
ftr-428	1288	80	)	)	PUNCT
ftr-428	1288	81	of	of	ADP
ftr-428	1288	82	the	the	DET
ftr-428	1288	83	revenue	revenue	NOUN
ftr-428	1288	84	act	act	NOUN
ftr-428	1288	85	of	of	ADP
ftr-428	1288	86	1926	1926	NUM
ftr-428	1288	87	?	?	PUNCT
ftr-428	1289	1	it	it	PRON
ftr-428	1289	2	is	be	AUX
ftr-428	1289	3	not	not	PART
ftr-428	1289	4	contended	contend	VERB
ftr-428	1289	5	that	that	SCONJ
ftr-428	1289	6	the	the	DET
ftr-428	1289	7	benefits	benefit	NOUN
ftr-428	1289	8	during	during	ADP
ftr-428	1289	9	life	life	NOUN
ftr-428	1289	10	which	which	PRON
ftr-428	1289	11	the	the	DET
ftr-428	1289	12	trusts	trust	NOUN
ftr-428	1289	13	provided	provide	VERB
ftr-428	1289	14	for	for	ADP
ftr-428	1289	15	the	the	DET
ftr-428	1289	16	decedent	decedent	NOUN
ftr-428	1289	17	,	,	PUNCT
ftr-428	1289	18	terminating	terminate	VERB
ftr-428	1289	19	as	as	SCONJ
ftr-428	1289	20	they	they	PRON
ftr-428	1289	21	did	do	VERB
ftr-428	1289	22	at	at	ADP
ftr-428	1289	23	his	his	PRON
ftr-428	1289	24	death	death	NOUN
ftr-428	1289	25	,	,	PUNCT
ftr-428	1289	26	made	make	VERB
ftr-428	1289	27	the	the	DET
ftr-428	1289	28	trust	trust	NOUN
ftr-428	1289	29	properties	property	NOUN
ftr-428	1289	30	part	part	NOUN
ftr-428	1289	31	of	of	ADP
ftr-428	1289	32	his	his	PRON
ftr-428	1289	33	gross	gross	ADJ
ftr-428	1289	34	estate	estate	NOUN
ftr-428	1289	35	under	under	ADP
ftr-428	1289	36	the	the	DET
ftr-428	1289	37	statute	statute	NOUN
ftr-428	1289	38	.	.	PUNCT
ftr-428	1290	1	and	and	CCONJ
ftr-428	1290	2	viewing	view	VERB
ftr-428	1290	3	§	§	PROPN
ftr-428	1290	4	302	302	NUM
ftr-428	1290	5	(	(	PUNCT
ftr-428	1290	6	a	a	NOUN
ftr-428	1290	7	)	)	PUNCT
ftr-428	1290	8	in	in	ADP
ftr-428	1290	9	its	its	PRON
ftr-428	1290	10	background	background	NOUN
ftr-428	1290	11	of	of	ADP
ftr-428	1290	12	legislative	legislative	ADJ
ftr-428	1290	13	,	,	PUNCT
ftr-428	1290	14	judicial	judicial	ADJ
ftr-428	1290	15	,	,	PUNCT
ftr-428	1290	16	and	and	CCONJ
ftr-428	1290	17	administrative	administrative	ADJ
ftr-428	1290	18	history	history	NOUN
ftr-428	1290	19	,	,	PUNCT
ftr-428	1290	20	we	we	PRON
ftr-428	1290	21	can	can	AUX
ftr-428	1290	22	not	not	PART
ftr-428	1290	23	reach	reach	VERB
ftr-428	1290	24	the	the	DET
ftr-428	1290	25	conclusion	conclusion	NOUN
ftr-428	1290	26	that	that	SCONJ
ftr-428	1290	27	the	the	DET
ftr-428	1290	28	words	word	NOUN
ftr-428	1290	29	'	'	PART
ftr-428	1290	30	interest	interest	NOUN
ftr-428	1290	31	...	...	PUNCT
ftr-428	1290	32	of	of	ADP
ftr-428	1290	33	the	the	DET
ftr-428	1290	34	decedent	decedent	NOUN
ftr-428	1290	35	at	at	ADP
ftr-428	1290	36	the	the	DET
ftr-428	1290	37	time	time	NOUN
ftr-428	1290	38	of	of	ADP
ftr-428	1290	39	his	his	PRON
ftr-428	1290	40	death	death	NOUN
ftr-428	1290	41	'	'	PUNCT
ftr-428	1290	42	were	be	AUX
ftr-428	1290	43	intended	intend	VERB
ftr-428	1290	44	by	by	ADP
ftr-428	1290	45	congress	congress	PROPN
ftr-428	1290	46	to	to	PART
ftr-428	1290	47	include	include	VERB
ftr-428	1290	48	property	property	NOUN
ftr-428	1290	49	subject	subject	ADJ
ftr-428	1290	50	to	to	ADP
ftr-428	1290	51	a	a	DET
ftr-428	1290	52	general	general	ADJ
ftr-428	1290	53	testamentary	testamentary	ADJ
ftr-428	1290	54	power	power	NOUN
ftr-428	1290	55	of	of	ADP
ftr-428	1290	56	appointment	appointment	NOUN
ftr-428	1290	57	unexercised	unexercise	VERB
ftr-428	1290	58	by	by	ADP
ftr-428	1290	59	the	the	DET
ftr-428	1290	60	decedent	decedent	NOUN
ftr-428	1290	61	.	.	PUNCT
ftr-428	1290	62	"	"	PUNCT
ftr-428	1291	1	i	i	PRON
ftr-428	1291	2	d.	d.	VERB
ftr-428	1291	3	at	at	ADP
ftr-428	1291	4	58	58	NUM
ftr-428	1291	5	-	-	SYM
ftr-428	1291	6	59	59	NUM
ftr-428	1291	7	(	(	PUNCT
ftr-428	1291	8	footnote	footnote	NOUN
ftr-428	1291	9	omitted	omit	VERB
ftr-428	1291	10	.	.	PUNCT
ftr-428	1291	11	)	)	PUNCT
ftr-428	1292	1	the	the	DET
ftr-428	1292	2	court	court	NOUN
ftr-428	1292	3	proceeded	proceed	VERB
ftr-428	1292	4	to	to	PART
ftr-428	1292	5	review	review	VERB
ftr-428	1292	6	case	case	NOUN
ftr-428	1292	7	law	law	NOUN
ftr-428	1292	8	under	under	ADP
ftr-428	1292	9	the	the	DET
ftr-428	1292	10	predecessor	predecessor	NOUN
ftr-428	1292	11	section	section	NOUN
ftr-428	1292	12	contained	contain	VERB
ftr-428	1292	13	in	in	ADP
ftr-428	1292	14	the	the	DET
ftr-428	1292	15	revenue	revenue	NOUN
ftr-428	1292	16	act	act	NOUN
ftr-428	1292	17	of	of	ADP
ftr-428	1292	18	1916	1916	NUM
ftr-428	1292	19	,	,	PUNCT
ftr-428	1292	20	wherein	wherein	SCONJ
ftr-428	1292	21	the	the	DET
ftr-428	1292	22	court	court	NOUN
ftr-428	1292	23	had	have	AUX
ftr-428	1292	24	held	hold	VERB
ftr-428	1292	25	that	that	SCONJ
ftr-428	1292	26	exercised	exercise	VERB
ftr-428	1292	27	and	and	CCONJ
ftr-428	1292	28	,	,	PUNCT
ftr-428	1292	29	by	by	ADP
ftr-428	1292	30	logical	logical	ADJ
ftr-428	1292	31	extension	extension	NOUN
ftr-428	1292	32	,	,	PUNCT
ftr-428	1292	33	that	that	SCONJ
ftr-428	1292	34	unexercised	unexercised	ADJ
ftr-428	1292	35	general	general	ADJ
ftr-428	1292	36	powers	power	NOUN
ftr-428	1292	37	of	of	ADP
ftr-428	1292	38	appointment	appointment	NOUN
ftr-428	1292	39	were	be	AUX
ftr-428	1292	40	outside	outside	ADP
ftr-428	1292	41	decedent	decedent	NOUN
ftr-428	1292	42	's	's	PART
ftr-428	1292	43	interests	interest	NOUN
ftr-428	1292	44	contained	contain	VERB
ftr-428	1292	45	in	in	ADP
ftr-428	1292	46	that	that	DET
ftr-428	1292	47	statute	statute	NOUN
ftr-428	1292	48	.	.	PUNCT
ftr-428	1293	1	likewise	likewise	ADV
ftr-428	1293	2	,	,	PUNCT
ftr-428	1293	3	the	the	DET
ftr-428	1293	4	same	same	ADJ
ftr-428	1293	5	provision	provision	NOUN
ftr-428	1293	6	was	be	AUX
ftr-428	1293	7	reenacted	reenact	VERB
ftr-428	1293	8	in	in	ADP
ftr-428	1293	9	the	the	DET
ftr-428	1293	10	revenue	revenue	NOUN
ftr-428	1293	11	acts	act	NOUN
ftr-428	1293	12	of	of	ADP
ftr-428	1293	13	1921	1921	NUM
ftr-428	1293	14	and	and	CCONJ
ftr-428	1293	15	1924	1924	NUM
ftr-428	1293	16	and	and	CCONJ
ftr-428	1293	17	so	so	ADV
ftr-428	1293	18	the	the	DET
ftr-428	1293	19	court	court	NOUN
ftr-428	1293	20	considered	consider	VERB
ftr-428	1293	21	that	that	SCONJ
ftr-428	1293	22	when	when	SCONJ
ftr-428	1293	23	the	the	DET
ftr-428	1293	24	then	then	ADV
ftr-428	1293	25	current	current	ADJ
ftr-428	1293	26	provision	provision	NOUN
ftr-428	1293	27	was	be	AUX
ftr-428	1293	28	enacted	enact	VERB
ftr-428	1293	29	,	,	PUNCT
ftr-428	1293	30	the	the	DET
ftr-428	1293	31	same	same	ADJ
ftr-428	1293	32	language	language	NOUN
ftr-428	1293	33	should	should	AUX
ftr-428	1293	34	be	be	AUX
ftr-428	1293	35	interpreted	interpret	VERB
ftr-428	1293	36	the	the	DET
ftr-428	1293	37	same	same	ADJ
ftr-428	1293	38	way	way	NOUN
ftr-428	1293	39	so	so	SCONJ
ftr-428	1293	40	as	as	SCONJ
ftr-428	1293	41	not	not	PART
ftr-428	1293	42	to	to	PART
ftr-428	1293	43	include	include	VERB
ftr-428	1293	44	unexercised	unexercised	ADJ
ftr-428	1293	45	powers	power	NOUN
ftr-428	1293	46	of	of	ADP
ftr-428	1293	47	appointment	appointment	NOUN
ftr-428	1293	48	.	.	PUNCT
ftr-428	1294	1	further	far	ADV
ftr-428	1294	2	,	,	PUNCT
ftr-428	1294	3	the	the	DET
ftr-428	1294	4	regulations	regulation	NOUN
ftr-428	1294	5	subsequent	subsequent	ADJ
ftr-428	1294	6	to	to	ADP
ftr-428	1294	7	the	the	DET
ftr-428	1294	8	1926	1926	NUM
ftr-428	1294	9	legislation	legislation	NOUN
ftr-428	1294	10	did	do	AUX
ftr-428	1294	11	not	not	PART
ftr-428	1294	12	indicate	indicate	VERB
ftr-428	1294	13	a	a	DET
ftr-428	1294	14	new	new	ADJ
ftr-428	1294	15	treatment	treatment	NOUN
ftr-428	1294	16	for	for	ADP
ftr-428	1294	17	these	these	DET
ftr-428	1294	18	interests	interest	NOUN
ftr-428	1294	19	.	.	PUNCT
ftr-428	1295	1	i	i	PRON
ftr-428	1295	2	d.	d.	PROPN
ftr-428	1295	3	at	at	ADP
ftr-428	1295	4	59	59	NUM
ftr-428	1295	5	.	.	PUNCT
ftr-428	1295	6	231	231	NUM
ftr-428	1295	7	.	.	PUNCT
ftr-428	1296	1	other	other	ADJ
ftr-428	1296	2	sections	section	NOUN
ftr-428	1296	3	deal	deal	VERB
ftr-428	1296	4	with	with	ADP
ftr-428	1296	5	property	property	NOUN
ftr-428	1296	6	once	once	ADV
ftr-428	1296	7	owned	own	VERB
ftr-428	1296	8	by	by	ADP
ftr-428	1296	9	decedent	decedent	NOUN
ftr-428	1296	10	but	but	CCONJ
ftr-428	1296	11	transferred	transfer	VERB
ftr-428	1296	12	to	to	ADP
ftr-428	1296	13	another	another	PRON
ftr-428	1296	14	while	while	SCONJ
ftr-428	1296	15	retaining	retain	VERB
ftr-428	1296	16	powers	power	NOUN
ftr-428	1296	17	over	over	ADP
ftr-428	1296	18	the	the	DET
ftr-428	1296	19	property	property	NOUN
ftr-428	1296	20	.	.	PUNCT
ftr-428	1297	1	see	see	VERB
ftr-428	1297	2	,	,	PUNCT
ftr-428	1297	3	e.g.	e.g.	ADV
ftr-428	1297	4	,	,	PUNCT
ftr-428	1297	5	§	§	PROPN
ftr-428	1297	6	§	§	PROPN
ftr-428	1297	7	2036	2036	NUM
ftr-428	1297	8	and	and	CCONJ
ftr-428	1297	9	2038	2038	NUM
ftr-428	1297	10	.	.	PUNCT
ftr-428	1298	1	232	232	X
ftr-428	1298	2	.	.	PUNCT
ftr-428	1298	3	see	see	VERB
ftr-428	1298	4	irc	irc	PROPN
ftr-428	1298	5	§	§	PROPN
ftr-428	1298	6	2041(b)(1	2041(b)(1	NUM
ftr-428	1298	7	)	)	PUNCT
ftr-428	1298	8	.	.	PUNCT
ftr-428	1299	1	233	233	NUM
ftr-428	1299	2	.	.	PUNCT
ftr-428	1300	1	in	in	ADP
ftr-428	1300	2	part	part	NOUN
ftr-428	1300	3	to	to	PART
ftr-428	1300	4	reconcile	reconcile	VERB
ftr-428	1300	5	the	the	DET
ftr-428	1300	6	code	code	NOUN
ftr-428	1300	7	sections	section	NOUN
ftr-428	1300	8	dealing	deal	VERB
ftr-428	1300	9	with	with	ADP
ftr-428	1300	10	transfers	transfer	NOUN
ftr-428	1300	11	of	of	ADP
ftr-428	1300	12	property	property	NOUN
ftr-428	1300	13	owned	own	VERB
ftr-428	1300	14	outright	outright	ADV
ftr-428	1300	15	with	with	ADP
ftr-428	1300	16	retained	retain	VERB
ftr-428	1300	17	powers	power	NOUN
ftr-428	1300	18	and/or	and/or	CCONJ
ftr-428	1300	19	interests	interest	NOUN
ftr-428	1300	20	,	,	PUNCT
ftr-428	1300	21	as	as	ADV
ftr-428	1300	22	well	well	ADV
ftr-428	1300	23	as	as	ADP
ftr-428	1300	24	what	what	PRON
ftr-428	1300	25	congress	congress	PROPN
ftr-428	1300	26	considered	consider	VERB
ftr-428	1300	27	the	the	DET
ftr-428	1300	28	differences	difference	NOUN
ftr-428	1300	29	between	between	ADP
ftr-428	1300	30	outright	outright	ADJ
ftr-428	1300	31	ownership	ownership	NOUN
ftr-428	1300	32	and	and	CCONJ
ftr-428	1300	33	owning	own	VERB
ftr-428	1300	34	a	a	DET
ftr-428	1300	35	generalpower	generalpower	NOUN
ftr-428	1300	36	of	of	ADP
ftr-428	1300	37	appointment	appointment	NOUN
ftr-428	1300	38	under	under	ADP
ftr-428	1300	39	§	§	PROPN
ftr-428	1300	40	2041	2041	NUM
ftr-428	1300	41	or	or	CCONJ
ftr-428	1300	42	at	at	ADP
ftr-428	1300	43	least	least	ADJ
ftr-428	1300	44	concessions	concession	NOUN
ftr-428	1300	45	congress	congress	PROPN
ftr-428	1300	46	made	make	VERB
ftr-428	1300	47	to	to	ADP
ftr-428	1300	48	certain	certain	ADJ
ftr-428	1300	49	perceived	perceive	VERB
ftr-428	1300	50	differences	difference	NOUN
ftr-428	1300	51	employed	employ	VERB
ftr-428	1300	52	as	as	ADP
ftr-428	1300	53	typical	typical	ADJ
ftr-428	1300	54	estate	estate	NOUN
ftr-428	1300	55	planning	planning	NOUN
ftr-428	1300	56	modes	mode	NOUN
ftr-428	1300	57	of	of	ADP
ftr-428	1300	58	the	the	DET
ftr-428	1300	59	time	time	NOUN
ftr-428	1300	60	,	,	PUNCT
ftr-428	1300	61	congress	congress	PROPN
ftr-428	1300	62	made	make	VERB
ftr-428	1300	63	some	some	DET
ftr-428	1300	64	exceptions	exception	NOUN
ftr-428	1300	65	to	to	ADP
ftr-428	1300	66	the	the	DET
ftr-428	1300	67	definition	definition	NOUN
ftr-428	1300	68	of	of	ADP
ftr-428	1300	69	a	a	DET
ftr-428	1300	70	general	general	ADJ
ftr-428	1300	71	power	power	NOUN
ftr-428	1300	72	of	of	ADP
ftr-428	1300	73	appointment	appointment	NOUN
ftr-428	1300	74	.	.	PUNCT
ftr-428	1301	1	see	see	VERB
ftr-428	1301	2	1984	1984	NUM
ftr-428	1301	3	treasury	treasury	PROPN
ftr-428	1301	4	reform	reform	NOUN
ftr-428	1301	5	,	,	PUNCT
ftr-428	1301	6	supra	supra	PROPN
ftr-428	1301	7	note	note	NOUN
ftr-428	1301	8	12	12	NUM
ftr-428	1301	9	,	,	PUNCT
ftr-428	1301	10	at	at	ADP
ftr-428	1301	11	384	384	NUM
ftr-428	1301	12	(	(	PUNCT
ftr-428	1301	13	"	"	PUNCT
ftr-428	1301	14	the	the	DET
ftr-428	1301	15	purpose	purpose	NOUN
ftr-428	1301	16	of	of	ADP
ftr-428	1301	17	this	this	DET
ftr-428	1301	18	[	[	X
ftr-428	1301	19	term	term	NOUN
ftr-428	1301	20	'	'	PUNCT
ftr-428	1301	21	general	general	ADJ
ftr-428	1301	22	power	power	NOUN
ftr-428	1301	23	of	of	ADP
ftr-428	1301	24	appointment	appointment	NOUN
ftr-428	1301	25	'	'	PUNCT
ftr-428	1301	26	]	]	PUNCT
ftr-428	1301	27	is	be	AUX
ftr-428	1301	28	to	to	PART
ftr-428	1301	29	include	include	VERB
ftr-428	1301	30	in	in	ADP
ftr-428	1301	31	a	a	DET
ftr-428	1301	32	decedent	decedent	NOUN
ftr-428	1301	33	's	's	PART
ftr-428	1301	34	estate	estate	NOUN
ftr-428	1301	35	property	property	NOUN
ftr-428	1301	36	with	with	ADP
ftr-428	1301	37	respect	respect	NOUN
ftr-428	1301	38	to	to	ADP
ftr-428	1301	39	which	which	PRON
ftr-428	1301	40	the	the	DET
ftr-428	1301	41	decedent	decedent	NOUN
ftr-428	1301	42	possessed	possess	VERB
ftr-428	1301	43	virtually	virtually	ADV
ftr-428	1301	44	the	the	DET
ftr-428	1301	45	same	same	ADJ
ftr-428	1301	46	control	control	NOUN
ftr-428	1301	47	as	as	SCONJ
ftr-428	1301	48	if	if	SCONJ
ftr-428	1301	49	the	the	DET
ftr-428	1301	50	property	property	NOUN
ftr-428	1301	51	were	be	AUX
ftr-428	1301	52	owned	own	VERB
ftr-428	1301	53	outright	outright	ADV
ftr-428	1301	54	.	.	PUNCT
ftr-428	1302	1	thus	thus	ADV
ftr-428	1302	2	,	,	PUNCT
ftr-428	1302	3	a	a	DET
ftr-428	1302	4	power	power	NOUN
ftr-428	1302	5	will	will	AUX
ftr-428	1302	6	not	not	PART
ftr-428	1302	7	be	be	AUX
ftr-428	1302	8	classified	classify	VERB
ftr-428	1302	9	as	as	ADP
ftr-428	1302	10	a	a	DET
ftr-428	1302	11	general	general	ADJ
ftr-428	1302	12	power	power	NOUN
ftr-428	1302	13	of	of	ADP
ftr-428	1302	14	appointment	appointment	NOUN
ftr-428	1302	15	if	if	SCONJ
ftr-428	1302	16	it	it	PRON
ftr-428	1302	17	can	can	AUX
ftr-428	1302	18	be	be	AUX
ftr-428	1302	19	exercised	exercise	VERB
ftr-428	1302	20	only	only	ADV
ftr-428	1302	21	in	in	ADP
ftr-428	1302	22	conjunction	conjunction	NOUN
ftr-428	1302	23	with	with	ADP
ftr-428	1302	24	the	the	DET
ftr-428	1302	25	creator	creator	NOUN
ftr-428	1302	26	of	of	ADP
ftr-428	1302	27	the	the	DET
ftr-428	1302	28	power	power	NOUN
ftr-428	1302	29	or	or	CCONJ
ftr-428	1302	30	in	in	ADP
ftr-428	1302	31	conjunction	conjunction	NOUN
ftr-428	1302	32	with	with	ADP
ftr-428	1302	33	a	a	DET
ftr-428	1302	34	person	person	NOUN
ftr-428	1302	35	having	have	VERB
ftr-428	1302	36	a	a	DET
ftr-428	1302	37	'	'	PUNCT
ftr-428	1302	38	substantial	substantial	ADJ
ftr-428	1302	39	interest	interest	NOUN
ftr-428	1302	40	'	'	PUNCT
ftr-428	1302	41	in	in	ADP
ftr-428	1302	42	the	the	DET
ftr-428	1302	43	property	property	NOUN
ftr-428	1302	44	that	that	PRON
ftr-428	1302	45	would	would	AUX
ftr-428	1302	46	be	be	AUX
ftr-428	1302	47	adversely	adversely	ADV
ftr-428	1302	48	affected	affect	VERB
ftr-428	1302	49	by	by	ADP
ftr-428	1302	50	the	the	DET
ftr-428	1302	51	exercise	exercise	NOUN
ftr-428	1302	52	of	of	ADP
ftr-428	1302	53	the	the	DET
ftr-428	1302	54	power	power	NOUN
ftr-428	1302	55	of	of	ADP
ftr-428	1302	56	appointment	appointment	NOUN
ftr-428	1302	57	.	.	PUNCT
ftr-428	1303	1	moreover	moreover	ADV
ftr-428	1303	2	,	,	PUNCT
ftr-428	1303	3	a	a	DET
ftr-428	1303	4	power	power	NOUN
ftr-428	1303	5	will	will	AUX
ftr-428	1303	6	not	not	PART
ftr-428	1303	7	be	be	AUX
ftr-428	1303	8	classified	classify	VERB
ftr-428	1303	9	as	as	ADP
ftr-428	1303	10	a	a	DET
ftr-428	1303	11	general	general	ADJ
ftr-428	1303	12	power	power	NOUN
ftr-428	1303	13	of	of	ADP
ftr-428	1303	14	appointment	appointment	NOUN
ftr-428	1303	15	if	if	SCONJ
ftr-428	1303	16	the	the	DET
ftr-428	1303	17	ability	ability	NOUN
ftr-428	1303	18	to	to	PART
ftr-428	1303	19	exercise	exercise	VERB
ftr-428	1303	20	the	the	DET
ftr-428	1303	21	power	power	NOUN
ftr-428	1303	22	is	be	AUX
ftr-428	1303	23	limited	limit	VERB
ftr-428	1303	24	by	by	ADP
ftr-428	1303	25	an	an	DET
ftr-428	1303	26	'	'	PUNCT
ftr-428	1303	27	ascertainable	ascertainable	ADJ
ftr-428	1303	28	standard	standard	NOUN
ftr-428	1303	29	'	'	PUNCT
ftr-428	1303	30	relating	relate	VERB
ftr-428	1303	31	to	to	ADP
ftr-428	1303	32	the	the	DET
ftr-428	1303	33	support	support	NOUN
ftr-428	1303	34	,	,	PUNCT
ftr-428	1303	35	health	health	NOUN
ftr-428	1303	36	,	,	PUNCT
ftr-428	1303	37	education	education	NOUN
ftr-428	1303	38	,	,	PUNCT
ftr-428	1303	39	or	or	CCONJ
ftr-428	1303	40	maintenance	maintenance	NOUN
ftr-428	1303	41	of	of	ADP
ftr-428	1303	42	the	the	DET
ftr-428	1303	43	holder	holder	NOUN
ftr-428	1303	44	.	.	PUNCT
ftr-428	1304	1	"	"	PUNCT
ftr-428	1304	2	)	)	PUNCT
ftr-428	1304	3	see	see	VERB
ftr-428	1304	4	also	also	ADV
ftr-428	1304	5	irc	irc	ADP
ftr-428	1304	6	§	§	PROPN
ftr-428	1304	7	§	§	PROPN
ftr-428	1304	8	2036	2036	NUM
ftr-428	1304	9	-	-	SYM
ftr-428	1304	10	2038	2038	NUM
ftr-428	1304	11	.	.	PUNCT
ftr-428	1305	1	the	the	DET
ftr-428	1305	2	treasury	treasury	PROPN
ftr-428	1305	3	department	department	PROPN
ftr-428	1305	4	,	,	PUNCT
ftr-428	1305	5	however	however	ADV
ftr-428	1305	6	,	,	PUNCT
ftr-428	1305	7	argued	argue	VERB
ftr-428	1305	8	that	that	SCONJ
ftr-428	1305	9	the	the	DET
ftr-428	1305	10	exceptions	exception	NOUN
ftr-428	1305	11	have	have	AUX
ftr-428	1305	12	actually	actually	ADV
ftr-428	1305	13	contributed	contribute	VERB
ftr-428	1305	14	to	to	ADP
ftr-428	1305	15	the	the	DET
ftr-428	1305	16	disparity	disparity	NOUN
ftr-428	1305	17	in	in	ADP
ftr-428	1305	18	treatment	treatment	NOUN
ftr-428	1305	19	between	between	ADP
ftr-428	1305	20	ownership	ownership	NOUN
ftr-428	1305	21	andpowers	andpower	NOUN
ftr-428	1305	22	of	of	ADP
ftr-428	1305	23	appointment	appointment	NOUN
ftr-428	1305	24	and	and	CCONJ
ftr-428	1305	25	should	should	AUX
ftr-428	1305	26	therefore	therefore	ADV
ftr-428	1305	27	be	be	AUX
ftr-428	1305	28	eliminated	eliminate	VERB
ftr-428	1305	29	.	.	PUNCT
ftr-428	1306	1	see	see	VERB
ftr-428	1306	2	i	i	PRON
ftr-428	1306	3	d.	d.	PROPN
ftr-428	1306	4	at	at	ADP
ftr-428	1306	5	384	384	NUM
ftr-428	1306	6	-	-	SYM
ftr-428	1306	7	385	385	NUM
ftr-428	1306	8	.	.	PUNCT
ftr-428	1307	1	if	if	SCONJ
ftr-428	1307	2	the	the	DET
ftr-428	1307	3	power	power	NOUN
ftr-428	1307	4	to	to	PART
ftr-428	1307	5	withdraw	withdraw	VERB
ftr-428	1307	6	the	the	DET
ftr-428	1307	7	$	$	SYM
ftr-428	1307	8	20,000	20,000	NUM
ftr-428	1307	9	is	be	AUX
ftr-428	1307	10	held	hold	VERB
ftr-428	1307	11	jointly	jointly	ADV
ftr-428	1307	12	with	with	ADP
ftr-428	1307	13	the	the	DET
ftr-428	1307	14	creator	creator	NOUN
ftr-428	1307	15	of	of	ADP
ftr-428	1307	16	the	the	DET
ftr-428	1307	17	power	power	NOUN
ftr-428	1307	18	,	,	PUNCT
ftr-428	1307	19	for	for	ADP
ftr-428	1307	20	example	example	NOUN
ftr-428	1307	21	,	,	PUNCT
ftr-428	1307	22	congress	congress	PROPN
ftr-428	1307	23	did	do	AUX
ftr-428	1307	24	n't	not	PART
ftr-428	1307	25	want	want	VERB
ftr-428	1307	26	the	the	DET
ftr-428	1307	27	property	property	NOUN
ftr-428	1307	28	that	that	PRON
ftr-428	1307	29	would	would	AUX
ftr-428	1307	30	be	be	AUX
ftr-428	1307	31	includable	includable	ADJ
ftr-428	1307	32	in	in	ADP
ftr-428	1307	33	the	the	DET
ftr-428	1307	34	creator	creator	NOUN
ftr-428	1307	35	's	's	PART
ftr-428	1307	36	estate	estate	NOUN
ftr-428	1307	37	under	under	ADP
ftr-428	1307	38	§	§	PROPN
ftr-428	1307	39	§	§	PROPN
ftr-428	1307	40	2036	2036	NUM
ftr-428	1307	41	and/or	and/or	CCONJ
ftr-428	1307	42	2038	2038	NUM
ftr-428	1307	43	also	also	ADV
ftr-428	1307	44	to	to	PART
ftr-428	1307	45	be	be	AUX
ftr-428	1307	46	included	include	VERB
ftr-428	1307	47	in	in	ADP
ftr-428	1307	48	the	the	DET
ftr-428	1307	49	donee	donee	NOUN
ftr-428	1307	50	's	's	PART
ftr-428	1307	51	,	,	PUNCT
ftr-428	1307	52	holder	holder	NOUN
ftr-428	1307	53	of	of	ADP
ftr-428	1307	54	the	the	DET
ftr-428	1307	55	power	power	NOUN
ftr-428	1307	56	of	of	ADP
ftr-428	1307	57	appointment	appointment	NOUN
ftr-428	1307	58	's	's	PART
ftr-428	1307	59	,	,	PUNCT
ftr-428	1308	1	[	[	X
ftr-428	1308	2	vol	vol	NOUN
ftr-428	1308	3	.	.	PUNCT
ftr-428	1308	4	5:2	5:2	NUM
ftr-428	1308	5	contingencies	contingency	NOUN
ftr-428	1308	6	and	and	CCONJ
ftr-428	1308	7	the	the	DET
ftr-428	1308	8	estate	estate	NOUN
ftr-428	1308	9	tax	tax	NOUN
ftr-428	1308	10	when	when	SCONJ
ftr-428	1308	11	a	a	DET
ftr-428	1308	12	general	general	ADJ
ftr-428	1308	13	power	power	NOUN
ftr-428	1308	14	of	of	ADP
ftr-428	1308	15	appointment	appointment	NOUN
ftr-428	1308	16	is	be	AUX
ftr-428	1308	17	a	a	DET
ftr-428	1308	18	power	power	NOUN
ftr-428	1308	19	to	to	PART
ftr-428	1308	20	appoint	appoint	VERB
ftr-428	1308	21	property	property	NOUN
ftr-428	1308	22	estate	estate	NOUN
ftr-428	1308	23	in	in	ADP
ftr-428	1308	24	the	the	DET
ftr-428	1308	25	event	event	NOUN
ftr-428	1308	26	that	that	PRON
ftr-428	1308	27	the	the	DET
ftr-428	1308	28	donee	donee	NOUN
ftr-428	1308	29	predeceased	predecease	VERB
ftr-428	1308	30	the	the	DET
ftr-428	1308	31	creator	creator	NOUN
ftr-428	1308	32	.	.	PUNCT
ftr-428	1309	1	see	see	VERB
ftr-428	1309	2	§	§	PROPN
ftr-428	1309	3	2041(b)(1)(c)(i	2041(b)(1)(c)(i	NUM
ftr-428	1309	4	)	)	PUNCT
ftr-428	1309	5	;	;	PUNCT
ftr-428	1309	6	see	see	VERB
ftr-428	1309	7	also	also	ADV
ftr-428	1309	8	sen	sen	PROPN
ftr-428	1309	9	.	.	PROPN
ftr-428	1309	10	rep	rep	PROPN
ftr-428	1309	11	.	.	PROPN
ftr-428	1309	12	no	no	PROPN
ftr-428	1309	13	.	.	NOUN
ftr-428	1310	1	382	382	NUM
ftr-428	1310	2	,	,	PUNCT
ftr-428	1310	3	82d	82d	NOUN
ftr-428	1310	4	cong	cong	NOUN
ftr-428	1310	5	.	.	PROPN
ftr-428	1310	6	,	,	PUNCT
ftr-428	1310	7	1st	1st	ADJ
ftr-428	1310	8	sess	sess	NOUN
ftr-428	1310	9	.	.	PUNCT
ftr-428	1311	1	5	5	NUM
ftr-428	1311	2	(	(	PUNCT
ftr-428	1311	3	1951	1951	NUM
ftr-428	1311	4	)	)	PUNCT
ftr-428	1311	5	,	,	PUNCT
ftr-428	1311	6	reprinted	reprint	VERB
ftr-428	1311	7	in	in	ADP
ftr-428	1311	8	1951	1951	NUM
ftr-428	1311	9	u.s.c	u.s.c	ADJ
ftr-428	1311	10	.	.	PUNCT
ftr-428	1312	1	cong	cong	PROPN
ftr-428	1312	2	.	.	PUNCT
ftr-428	1313	1	&	&	CCONJ
ftr-428	1313	2	ad	ad	PROPN
ftr-428	1313	3	.	.	PUNCT
ftr-428	1314	1	serv	serv	X
ftr-428	1314	2	.	.	PROPN
ftr-428	1314	3	1530	1530	NUM
ftr-428	1314	4	,	,	PUNCT
ftr-428	1314	5	1533	1533	NUM
ftr-428	1314	6	[	[	X
ftr-428	1314	7	hereinafter	hereinafter	NOUN
ftr-428	1314	8	1951	1951	NUM
ftr-428	1314	9	s.	s.	PROPN
ftr-428	1314	10	rep	rep	PROPN
ftr-428	1314	11	.	.	PROPN
ftr-428	1314	12	]	]	PUNCT
ftr-428	1315	1	(	(	PUNCT
ftr-428	1315	2	"	"	PUNCT
ftr-428	1315	3	since	since	SCONJ
ftr-428	1315	4	in	in	ADP
ftr-428	1315	5	this	this	DET
ftr-428	1315	6	case	case	NOUN
ftr-428	1315	7	the	the	DET
ftr-428	1315	8	property	property	NOUN
ftr-428	1315	9	would	would	AUX
ftr-428	1315	10	be	be	AUX
ftr-428	1315	11	includable	includable	ADJ
ftr-428	1315	12	in	in	ADP
ftr-428	1315	13	the	the	DET
ftr-428	1315	14	gross	gross	ADJ
ftr-428	1315	15	estate	estate	NOUN
ftr-428	1315	16	of	of	ADP
ftr-428	1315	17	the	the	DET
ftr-428	1315	18	creator	creator	NOUN
ftr-428	1315	19	of	of	ADP
ftr-428	1315	20	the	the	DET
ftr-428	1315	21	power	power	NOUN
ftr-428	1315	22	.	.	PUNCT
ftr-428	1315	23	"	"	PUNCT
ftr-428	1315	24	)	)	PUNCT
ftr-428	1316	1	[	[	X
ftr-428	1316	2	hereinafter	hereinafter	NOUN
ftr-428	1316	3	1951	1951	NUM
ftr-428	1316	4	s.	s.	PROPN
ftr-428	1316	5	rep	rep	PROPN
ftr-428	1316	6	.	.	PROPN
ftr-428	1316	7	]	]	PUNCT
ftr-428	1316	8	.	.	PUNCT
ftr-428	1317	1	note	note	VERB
ftr-428	1317	2	that	that	SCONJ
ftr-428	1317	3	for	for	ADP
ftr-428	1317	4	a	a	DET
ftr-428	1317	5	power	power	NOUN
ftr-428	1317	6	created	create	VERB
ftr-428	1317	7	on	on	ADP
ftr-428	1317	8	or	or	CCONJ
ftr-428	1317	9	before	before	ADP
ftr-428	1317	10	october	october	PROPN
ftr-428	1317	11	21	21	NUM
ftr-428	1317	12	,	,	PUNCT
ftr-428	1317	13	1942	1942	NUM
ftr-428	1317	14	,	,	PUNCT
ftr-428	1317	15	no	no	DET
ftr-428	1317	16	jointpowers	jointpower	NOUN
ftr-428	1317	17	are	be	AUX
ftr-428	1317	18	considered	consider	VERB
ftr-428	1317	19	as	as	SCONJ
ftr-428	1317	20	owned	own	VERB
ftr-428	1317	21	by	by	ADP
ftr-428	1317	22	the	the	DET
ftr-428	1317	23	decedent	decedent	NOUN
ftr-428	1317	24	,	,	PUNCT
ftr-428	1317	25	since	since	SCONJ
ftr-428	1317	26	they	they	PRON
ftr-428	1317	27	are	be	AUX
ftr-428	1317	28	excepted	except	VERB
ftr-428	1317	29	from	from	ADP
ftr-428	1317	30	the	the	DET
ftr-428	1317	31	general	general	ADJ
ftr-428	1317	32	power	power	NOUN
ftr-428	1317	33	of	of	ADP
ftr-428	1317	34	appointment	appointment	NOUN
ftr-428	1317	35	definition	definition	NOUN
ftr-428	1317	36	.	.	PUNCT
ftr-428	1318	1	see	see	VERB
ftr-428	1318	2	§	§	PROPN
ftr-428	1318	3	2041(b)(1)(b	2041(b)(1)(b	NUM
ftr-428	1318	4	)	)	PUNCT
ftr-428	1318	5	.	.	PUNCT
ftr-428	1319	1	if	if	SCONJ
ftr-428	1319	2	the	the	DET
ftr-428	1319	3	property	property	NOUN
ftr-428	1319	4	had	have	AUX
ftr-428	1319	5	beenjointly	beenjointly	ADV
ftr-428	1319	6	owned	own	VERB
ftr-428	1319	7	in	in	ADP
ftr-428	1319	8	fee	fee	NOUN
ftr-428	1319	9	simple	simple	NOUN
ftr-428	1319	10	,	,	PUNCT
ftr-428	1319	11	§	§	PROPN
ftr-428	1319	12	2040	2040	NUM
ftr-428	1319	13	would	would	AUX
ftr-428	1319	14	have	have	AUX
ftr-428	1319	15	produced	produce	VERB
ftr-428	1319	16	that	that	DET
ftr-428	1319	17	same	same	ADJ
ftr-428	1319	18	result	result	NOUN
ftr-428	1319	19	as	as	ADP
ftr-428	1319	20	this	this	DET
ftr-428	1319	21	exception	exception	NOUN
ftr-428	1319	22	since	since	SCONJ
ftr-428	1319	23	the	the	DET
ftr-428	1319	24	creator	creator	NOUN
ftr-428	1319	25	,	,	PUNCT
ftr-428	1319	26	having	having	AUX
ftr-428	1319	27	provided	provide	VERB
ftr-428	1319	28	all	all	PRON
ftr-428	1319	29	of	of	ADP
ftr-428	1319	30	the	the	DET
ftr-428	1319	31	consideration	consideration	NOUN
ftr-428	1319	32	,	,	PUNCT
ftr-428	1319	33	would	would	AUX
ftr-428	1319	34	have	have	AUX
ftr-428	1319	35	had	have	VERB
ftr-428	1319	36	the	the	DET
ftr-428	1319	37	full	full	ADJ
ftr-428	1319	38	value	value	NOUN
ftr-428	1319	39	included	include	VERB
ftr-428	1319	40	in	in	ADP
ftr-428	1319	41	his	his	PRON
ftr-428	1319	42	gross	gross	ADJ
ftr-428	1319	43	estate	estate	NOUN
ftr-428	1319	44	while	while	SCONJ
ftr-428	1319	45	the	the	DET
ftr-428	1319	46	donee	donee	NOUN
ftr-428	1319	47	joint	joint	ADJ
ftr-428	1319	48	owner	owner	NOUN
ftr-428	1319	49	,	,	PUNCT
ftr-428	1319	50	under	under	ADP
ftr-428	1319	51	that	that	DET
ftr-428	1319	52	same	same	ADJ
ftr-428	1319	53	rule	rule	NOUN
ftr-428	1319	54	,	,	PUNCT
ftr-428	1319	55	would	would	AUX
ftr-428	1319	56	have	have	AUX
ftr-428	1319	57	had	have	VERB
ftr-428	1319	58	none	none	NOUN
ftr-428	1319	59	of	of	ADP
ftr-428	1319	60	the	the	DET
ftr-428	1319	61	property	property	NOUN
ftr-428	1319	62	included	include	VERB
ftr-428	1319	63	.	.	PUNCT
ftr-428	1320	1	see	see	VERB
ftr-428	1320	2	supra	supra	PROPN
ftr-428	1320	3	note	note	NOUN
ftr-428	1320	4	214	214	NUM
ftr-428	1320	5	.	.	PUNCT
ftr-428	1321	1	in	in	ADP
ftr-428	1321	2	addition	addition	NOUN
ftr-428	1321	3	,	,	PUNCT
ftr-428	1321	4	congress	congress	PROPN
ftr-428	1321	5	imposed	impose	VERB
ftr-428	1321	6	an	an	DET
ftr-428	1321	7	exception	exception	NOUN
ftr-428	1321	8	to	to	ADP
ftr-428	1321	9	§	§	PROPN
ftr-428	1321	10	2041	2041	NUM
ftr-428	1321	11	wherein	wherein	SCONJ
ftr-428	1321	12	the	the	DET
ftr-428	1321	13	donee	donee	NOUN
ftr-428	1321	14	holder	holder	NOUN
ftr-428	1321	15	of	of	ADP
ftr-428	1321	16	the	the	DET
ftr-428	1321	17	power	power	NOUN
ftr-428	1321	18	held	hold	VERB
ftr-428	1321	19	the	the	DET
ftr-428	1321	20	power	power	NOUN
ftr-428	1321	21	together	together	ADV
ftr-428	1321	22	with	with	ADP
ftr-428	1321	23	someone	someone	PRON
ftr-428	1321	24	having	have	VERB
ftr-428	1321	25	a	a	DET
ftr-428	1321	26	substantial	substantial	ADJ
ftr-428	1321	27	interest	interest	NOUN
ftr-428	1321	28	in	in	ADP
ftr-428	1321	29	the	the	DET
ftr-428	1321	30	property	property	NOUN
ftr-428	1321	31	that	that	PRON
ftr-428	1321	32	is	be	AUX
ftr-428	1321	33	similar	similar	ADJ
ftr-428	1321	34	to	to	ADP
ftr-428	1321	35	the	the	DET
ftr-428	1321	36	exception	exception	NOUN
ftr-428	1321	37	present	present	ADJ
ftr-428	1321	38	in	in	ADP
ftr-428	1321	39	the	the	DET
ftr-428	1321	40	gift	gift	NOUN
ftr-428	1321	41	tax	tax	NOUN
ftr-428	1321	42	regulations	regulation	NOUN
ftr-428	1321	43	as	as	ADV
ftr-428	1321	44	well	well	ADV
ftr-428	1321	45	as	as	ADP
ftr-428	1321	46	those	those	PRON
ftr-428	1321	47	in	in	ADP
ftr-428	1321	48	the	the	DET
ftr-428	1321	49	grantor	grantor	NOUN
ftr-428	1321	50	trust	trust	NOUN
ftr-428	1321	51	rules	rule	NOUN
ftr-428	1321	52	.	.	PUNCT
ftr-428	1322	1	see	see	VERB
ftr-428	1322	2	§	§	PROPN
ftr-428	1322	3	§	§	PROPN
ftr-428	1322	4	672(a	672(a	PROPN
ftr-428	1322	5	)	)	PUNCT
ftr-428	1322	6	,	,	PUNCT
ftr-428	1322	7	674(a	674(a	PROPN
ftr-428	1322	8	)	)	PUNCT
ftr-428	1322	9	,	,	PUNCT
ftr-428	1322	10	677(a	677(a	PROPN
ftr-428	1322	11	)	)	PUNCT
ftr-428	1322	12	,	,	PUNCT
ftr-428	1322	13	2041(b)(1)(c)(ii	2041(b)(1)(c)(ii	NUM
ftr-428	1322	14	)	)	PUNCT
ftr-428	1322	15	.	.	PUNCT
ftr-428	1323	1	see	see	VERB
ftr-428	1323	2	also	also	ADV
ftr-428	1323	3	regs	reg	VERB
ftr-428	1323	4	.	.	PUNCT
ftr-428	1324	1	§	§	PROPN
ftr-428	1324	2	25.2511	25.2511	NUM
ftr-428	1324	3	-	-	SYM
ftr-428	1324	4	2(e	2(e	NUM
ftr-428	1324	5	)	)	PUNCT
ftr-428	1324	6	.	.	PUNCT
ftr-428	1325	1	(	(	PUNCT
ftr-428	1325	2	"	"	PUNCT
ftr-428	1325	3	a	a	DET
ftr-428	1325	4	donor	donor	NOUN
ftr-428	1325	5	is	be	AUX
ftr-428	1325	6	considered	consider	VERB
ftr-428	1325	7	as	as	SCONJ
ftr-428	1325	8	himself	himself	PRON
ftr-428	1325	9	having	have	VERB
ftr-428	1325	10	a	a	DET
ftr-428	1325	11	power	power	NOUN
ftr-428	1325	12	if	if	SCONJ
ftr-428	1325	13	it	it	PRON
ftr-428	1325	14	is	be	AUX
ftr-428	1325	15	exercisable	exercisable	ADJ
ftr-428	1325	16	by	by	ADP
ftr-428	1325	17	him	he	PRON
ftr-428	1325	18	in	in	ADP
ftr-428	1325	19	conjunction	conjunction	NOUN
ftr-428	1325	20	with	with	ADP
ftr-428	1325	21	any	any	DET
ftr-428	1325	22	person	person	NOUN
ftr-428	1325	23	not	not	PART
ftr-428	1325	24	having	have	VERB
ftr-428	1325	25	a	a	DET
ftr-428	1325	26	substantial	substantial	ADJ
ftr-428	1325	27	adverse	adverse	ADJ
ftr-428	1325	28	interest	interest	NOUN
ftr-428	1325	29	in	in	ADP
ftr-428	1325	30	the	the	DET
ftr-428	1325	31	disposition	disposition	NOUN
ftr-428	1325	32	of	of	ADP
ftr-428	1325	33	the	the	DET
ftr-428	1325	34	transferred	transfer	VERB
ftr-428	1325	35	property	property	NOUN
ftr-428	1325	36	or	or	CCONJ
ftr-428	1325	37	the	the	DET
ftr-428	1325	38	income	income	NOUN
ftr-428	1325	39	therefrom	therefrom	NOUN
ftr-428	1325	40	.	.	PUNCT
ftr-428	1325	41	"	"	PUNCT
ftr-428	1325	42	)	)	PUNCT
ftr-428	1325	43	thus	thus	ADV
ftr-428	1325	44	,	,	PUNCT
ftr-428	1325	45	the	the	DET
ftr-428	1325	46	donor	donor	NOUN
ftr-428	1325	47	does	do	AUX
ftr-428	1325	48	not	not	PART
ftr-428	1325	49	have	have	VERB
ftr-428	1325	50	the	the	DET
ftr-428	1325	51	power	power	NOUN
ftr-428	1325	52	if	if	SCONJ
ftr-428	1325	53	it	it	PRON
ftr-428	1325	54	is	be	AUX
ftr-428	1325	55	held	hold	VERB
ftr-428	1325	56	in	in	ADP
ftr-428	1325	57	conjunction	conjunction	NOUN
ftr-428	1325	58	with	with	ADP
ftr-428	1325	59	someone	someone	PRON
ftr-428	1325	60	having	have	VERB
ftr-428	1325	61	a	a	DET
ftr-428	1325	62	substantial	substantial	ADJ
ftr-428	1325	63	adverse	adverse	ADJ
ftr-428	1325	64	interest	interest	NOUN
ftr-428	1325	65	.	.	PUNCT
ftr-428	1326	1	likewise	likewise	ADV
ftr-428	1326	2	,	,	PUNCT
ftr-428	1326	3	a	a	DET
ftr-428	1326	4	power	power	NOUN
ftr-428	1326	5	of	of	ADP
ftr-428	1326	6	appointment	appointment	NOUN
ftr-428	1326	7	is	be	AUX
ftr-428	1326	8	not	not	PART
ftr-428	1326	9	taxable	taxable	ADJ
ftr-428	1326	10	in	in	ADP
ftr-428	1326	11	decedent	decedent	NOUN
ftr-428	1326	12	's	's	PART
ftr-428	1326	13	estate	estate	NOUN
ftr-428	1326	14	where	where	SCONJ
ftr-428	1326	15	the	the	DET
ftr-428	1326	16	holder	holder	NOUN
ftr-428	1326	17	of	of	ADP
ftr-428	1326	18	the	the	DET
ftr-428	1326	19	power	power	NOUN
ftr-428	1326	20	may	may	AUX
ftr-428	1326	21	only	only	ADV
ftr-428	1326	22	exercise	exercise	VERB
ftr-428	1326	23	that	that	SCONJ
ftr-428	1326	24	power	power	NOUN
ftr-428	1326	25	with	with	ADP
ftr-428	1326	26	someone	someone	PRON
ftr-428	1326	27	holding	hold	VERB
ftr-428	1326	28	such	such	ADJ
ftr-428	1326	29	substantial	substantial	ADJ
ftr-428	1326	30	adverse	adverse	ADJ
ftr-428	1326	31	interest	interest	NOUN
ftr-428	1326	32	in	in	ADP
ftr-428	1326	33	the	the	DET
ftr-428	1326	34	exercise	exercise	NOUN
ftr-428	1326	35	of	of	ADP
ftr-428	1326	36	the	the	DET
ftr-428	1326	37	power	power	NOUN
ftr-428	1326	38	.	.	PUNCT
ftr-428	1327	1	see	see	VERB
ftr-428	1327	2	i	i	PRON
ftr-428	1327	3	d.	d.	PROPN
ftr-428	1327	4	§	§	PROPN
ftr-428	1327	5	672(a	672(a	PROPN
ftr-428	1327	6	)	)	PUNCT
ftr-428	1327	7	defines	define	VERB
ftr-428	1327	8	an	an	DET
ftr-428	1327	9	"	"	PUNCT
ftr-428	1327	10	adverse	adverse	ADJ
ftr-428	1327	11	party	party	NOUN
ftr-428	1327	12	.	.	PUNCT
ftr-428	1327	13	"	"	PUNCT
ftr-428	1328	1	distinctions	distinction	NOUN
ftr-428	1328	2	focusing	focus	VERB
ftr-428	1328	3	on	on	ADP
ftr-428	1328	4	whether	whether	SCONJ
ftr-428	1328	5	the	the	DET
ftr-428	1328	6	grantor	grantor	NOUN
ftr-428	1328	7	holds	hold	VERB
ftr-428	1328	8	ajoint	ajoint	NOUN
ftr-428	1328	9	power	power	NOUN
ftr-428	1328	10	with	with	ADP
ftr-428	1328	11	an	an	DET
ftr-428	1328	12	adverse	adverse	ADJ
ftr-428	1328	13	or	or	CCONJ
ftr-428	1328	14	nonadverse	nonadverse	NOUN
ftr-428	1328	15	party	party	NOUN
ftr-428	1328	16	are	be	AUX
ftr-428	1328	17	central	central	ADJ
ftr-428	1328	18	to	to	ADP
ftr-428	1328	19	determining	determine	VERB
ftr-428	1328	20	the	the	DET
ftr-428	1328	21	incidence	incidence	NOUN
ftr-428	1328	22	of	of	ADP
ftr-428	1328	23	taxation	taxation	NOUN
ftr-428	1328	24	under	under	ADP
ftr-428	1328	25	§	§	PROPN
ftr-428	1328	26	§	§	PROPN
ftr-428	1328	27	674	674	NUM
ftr-428	1328	28	-	-	SYM
ftr-428	1328	29	677	677	NUM
ftr-428	1328	30	.	.	PUNCT
ftr-428	1329	1	"	"	PUNCT
ftr-428	1329	2	principles	principle	NOUN
ftr-428	1329	3	developed	develop	VERB
ftr-428	1329	4	under	under	ADP
ftr-428	1329	5	the	the	DET
ftr-428	1329	6	income	income	NOUN
ftr-428	1329	7	and	and	CCONJ
ftr-428	1329	8	gift	gift	NOUN
ftr-428	1329	9	taxes	taxis	NOUN
ftr-428	1329	10	will	will	AUX
ftr-428	1329	11	be	be	AUX
ftr-428	1329	12	applicable	applicable	ADJ
ftr-428	1329	13	in	in	ADP
ftr-428	1329	14	determining	determine	VERB
ftr-428	1329	15	whether	whether	SCONJ
ftr-428	1329	16	an	an	DET
ftr-428	1329	17	interest	interest	NOUN
ftr-428	1329	18	is	be	AUX
ftr-428	1329	19	substantial	substantial	ADJ
ftr-428	1329	20	and	and	CCONJ
ftr-428	1329	21	the	the	DET
ftr-428	1329	22	amount	amount	NOUN
ftr-428	1329	23	ofproperty	ofproperty	NOUN
ftr-428	1329	24	in	in	ADP
ftr-428	1329	25	which	which	PRON
ftr-428	1329	26	the	the	DET
ftr-428	1329	27	adversity	adversity	NOUN
ftr-428	1329	28	exists	exist	VERB
ftr-428	1329	29	.	.	PUNCT
ftr-428	1329	30	"	"	PUNCT
ftr-428	1330	1	1951	1951	NUM
ftr-428	1330	2	s.	s.	PROPN
ftr-428	1330	3	rep	rep	PROPN
ftr-428	1330	4	.	.	PROPN
ftr-428	1330	5	,	,	PUNCT
ftr-428	1330	6	supra	supra	PROPN
ftr-428	1330	7	,	,	PUNCT
ftr-428	1330	8	at	at	ADP
ftr-428	1330	9	1534	1534	NUM
ftr-428	1330	10	.	.	PUNCT
ftr-428	1331	1	in	in	ADP
ftr-428	1331	2	these	these	DET
ftr-428	1331	3	instances	instance	NOUN
ftr-428	1331	4	,	,	PUNCT
ftr-428	1331	5	the	the	DET
ftr-428	1331	6	theory	theory	NOUN
ftr-428	1331	7	is	be	AUX
ftr-428	1331	8	that	that	SCONJ
ftr-428	1331	9	an	an	DET
ftr-428	1331	10	adverse	adverse	ADJ
ftr-428	1331	11	party	party	NOUN
ftr-428	1331	12	's	's	PART
ftr-428	1331	13	own	own	ADJ
ftr-428	1331	14	interests	interest	NOUN
ftr-428	1331	15	would	would	AUX
ftr-428	1331	16	produce	produce	VERB
ftr-428	1331	17	a	a	DET
ftr-428	1331	18	natural	natural	ADJ
ftr-428	1331	19	conflict	conflict	NOUN
ftr-428	1331	20	with	with	ADP
ftr-428	1331	21	the	the	DET
ftr-428	1331	22	decedent	decedent	NOUN
ftr-428	1331	23	's	's	PART
ftr-428	1331	24	exercise	exercise	NOUN
ftr-428	1331	25	of	of	ADP
ftr-428	1331	26	his	his	PRON
ftr-428	1331	27	power	power	NOUN
ftr-428	1331	28	,	,	PUNCT
ftr-428	1331	29	that	that	ADV
ftr-428	1331	30	is	is	ADV
ftr-428	1331	31	,	,	PUNCT
ftr-428	1331	32	the	the	DET
ftr-428	1331	33	holder	holder	NOUN
ftr-428	1331	34	ofthe	ofthe	NOUN
ftr-428	1331	35	power	power	NOUN
ftr-428	1331	36	is	be	AUX
ftr-428	1331	37	going	go	VERB
ftr-428	1331	38	to	to	PART
ftr-428	1331	39	have	have	VERB
ftr-428	1331	40	so	so	ADV
ftr-428	1331	41	much	much	ADJ
ftr-428	1331	42	inherent	inherent	ADJ
ftr-428	1331	43	difficulty	difficulty	NOUN
ftr-428	1331	44	from	from	ADP
ftr-428	1331	45	his	his	PRON
ftr-428	1331	46	lack	lack	NOUN
ftr-428	1331	47	of	of	ADP
ftr-428	1331	48	freedom	freedom	NOUN
ftr-428	1331	49	in	in	ADP
ftr-428	1331	50	these	these	DET
ftr-428	1331	51	situations	situation	NOUN
ftr-428	1331	52	,	,	PUNCT
ftr-428	1331	53	that	that	SCONJ
ftr-428	1331	54	it	it	PRON
ftr-428	1331	55	's	be	AUX
ftr-428	1331	56	hard	hard	ADJ
ftr-428	1331	57	to	to	PART
ftr-428	1331	58	say	say	VERB
ftr-428	1331	59	that	that	SCONJ
ftr-428	1331	60	he	he	PRON
ftr-428	1331	61	really	really	ADV
ftr-428	1331	62	owns	own	VERB
ftr-428	1331	63	the	the	DET
ftr-428	1331	64	property	property	NOUN
ftr-428	1331	65	.	.	PUNCT
ftr-428	1332	1	section	section	NOUN
ftr-428	1332	2	2040	2040	NUM
ftr-428	1332	3	does	do	AUX
ftr-428	1332	4	not	not	PART
ftr-428	1332	5	have	have	VERB
ftr-428	1332	6	such	such	DET
ftr-428	1332	7	a	a	DET
ftr-428	1332	8	parallel	parallel	ADJ
ftr-428	1332	9	provision	provision	NOUN
ftr-428	1332	10	;	;	PUNCT
ftr-428	1332	11	however	however	ADV
ftr-428	1332	12	,	,	PUNCT
ftr-428	1332	13	the	the	DET
ftr-428	1332	14	ability	ability	NOUN
ftr-428	1332	15	to	to	PART
ftr-428	1332	16	exercise	exercise	VERB
ftr-428	1332	17	the	the	DET
ftr-428	1332	18	rights	right	NOUN
ftr-428	1332	19	and	and	CCONJ
ftr-428	1332	20	powers	power	NOUN
ftr-428	1332	21	of	of	ADP
ftr-428	1332	22	ownership	ownership	NOUN
ftr-428	1332	23	can	can	AUX
ftr-428	1332	24	not	not	PART
ftr-428	1332	25	be	be	AUX
ftr-428	1332	26	blocked	block	VERB
ftr-428	1332	27	by	by	ADP
ftr-428	1332	28	ajoint	ajoint	NOUN
ftr-428	1332	29	tenant	tenant	NOUN
ftr-428	1332	30	in	in	ADP
ftr-428	1332	31	the	the	DET
ftr-428	1332	32	same	same	ADJ
ftr-428	1332	33	way	way	NOUN
ftr-428	1332	34	as	as	SCONJ
ftr-428	1332	35	ajoint	ajoint	NOUN
ftr-428	1332	36	power	power	NOUN
ftr-428	1332	37	can	can	AUX
ftr-428	1332	38	function	function	VERB
ftr-428	1332	39	.	.	PUNCT
ftr-428	1333	1	if	if	SCONJ
ftr-428	1333	2	decedent	decedent	NOUN
ftr-428	1333	3	jointly	jointly	ADV
ftr-428	1333	4	owned	own	VERB
ftr-428	1333	5	property	property	NOUN
ftr-428	1333	6	outright	outright	ADV
ftr-428	1333	7	with	with	ADP
ftr-428	1333	8	anyone	anyone	PRON
ftr-428	1333	9	who	who	PRON
ftr-428	1333	10	had	have	VERB
ftr-428	1333	11	a	a	DET
ftr-428	1333	12	substantial	substantial	ADJ
ftr-428	1333	13	adverse	adverse	ADJ
ftr-428	1333	14	interest	interest	NOUN
ftr-428	1333	15	to	to	ADP
ftr-428	1333	16	the	the	DET
ftr-428	1333	17	exercise	exercise	NOUN
ftr-428	1333	18	of	of	ADP
ftr-428	1333	19	any	any	DET
ftr-428	1333	20	power	power	NOUN
ftr-428	1333	21	,	,	PUNCT
ftr-428	1333	22	independent	independent	ADJ
ftr-428	1333	23	of	of	ADP
ftr-428	1333	24	that	that	DET
ftr-428	1333	25	joint	joint	ADJ
ftr-428	1333	26	tenant	tenant	NOUN
ftr-428	1333	27	,	,	PUNCT
ftr-428	1333	28	he	he	PRON
ftr-428	1333	29	would	would	AUX
ftr-428	1333	30	have	have	VERB
ftr-428	1333	31	a	a	DET
ftr-428	1333	32	unilateral	unilateral	ADJ
ftr-428	1333	33	right	right	NOUN
ftr-428	1333	34	to	to	AUX
ftr-428	1333	35	partition	partition	VERB
ftr-428	1333	36	,	,	PUNCT
ftr-428	1333	37	resulting	result	VERB
ftr-428	1333	38	in	in	ADP
ftr-428	1333	39	his	his	PRON
ftr-428	1333	40	owning	own	VERB
ftr-428	1333	41	his	his	PRON
ftr-428	1333	42	proportionate	proportionate	ADJ
ftr-428	1333	43	share	share	NOUN
ftr-428	1333	44	of	of	ADP
ftr-428	1333	45	the	the	DET
ftr-428	1333	46	property	property	NOUN
ftr-428	1333	47	as	as	ADP
ftr-428	1333	48	a	a	DET
ftr-428	1333	49	tenant	tenant	NOUN
ftr-428	1333	50	in	in	ADP
ftr-428	1333	51	common	common	ADJ
ftr-428	1333	52	.	.	PUNCT
ftr-428	1334	1	by	by	ADP
ftr-428	1334	2	contrast	contrast	NOUN
ftr-428	1334	3	,	,	PUNCT
ftr-428	1334	4	where	where	SCONJ
ftr-428	1334	5	a	a	DET
ftr-428	1334	6	donee	donee	NOUN
ftr-428	1334	7	held	hold	VERB
ftr-428	1334	8	a	a	DET
ftr-428	1334	9	power	power	NOUN
ftr-428	1334	10	of	of	ADP
ftr-428	1334	11	appointment	appointment	NOUN
ftr-428	1334	12	jointly	jointly	ADV
ftr-428	1334	13	with	with	ADP
ftr-428	1334	14	someone	someone	PRON
ftr-428	1334	15	with	with	ADP
ftr-428	1334	16	an	an	DET
ftr-428	1334	17	adverse	adverse	ADJ
ftr-428	1334	18	interest	interest	NOUN
ftr-428	1334	19	to	to	ADP
ftr-428	1334	20	his	his	PRON
ftr-428	1334	21	exercising	exercise	VERB
ftr-428	1334	22	that	that	DET
ftr-428	1334	23	power	power	NOUN
ftr-428	1334	24	,	,	PUNCT
ftr-428	1334	25	the	the	DET
ftr-428	1334	26	decedent	decedent	NOUN
ftr-428	1334	27	would	would	AUX
ftr-428	1334	28	not	not	PART
ftr-428	1334	29	have	have	VERB
ftr-428	1334	30	free	free	ADJ
ftr-428	1334	31	access	access	NOUN
ftr-428	1334	32	to	to	ADP
ftr-428	1334	33	even	even	ADV
ftr-428	1334	34	one	one	NUM
ftr-428	1334	35	-	-	PUNCT
ftr-428	1334	36	half	half	NOUN
ftr-428	1334	37	of	of	ADP
ftr-428	1334	38	the	the	DET
ftr-428	1334	39	property	property	NOUN
ftr-428	1334	40	.	.	PUNCT
ftr-428	1335	1	finally	finally	ADV
ftr-428	1335	2	,	,	PUNCT
ftr-428	1335	3	if	if	SCONJ
ftr-428	1335	4	the	the	DET
ftr-428	1335	5	holder	holder	NOUN
ftr-428	1335	6	of	of	ADP
ftr-428	1335	7	a	a	DET
ftr-428	1335	8	power	power	NOUN
ftr-428	1335	9	of	of	ADP
ftr-428	1335	10	appointment	appointment	NOUN
ftr-428	1335	11	has	have	VERB
ftr-428	1335	12	a	a	DET
ftr-428	1335	13	power	power	NOUN
ftr-428	1335	14	limited	limit	VERB
ftr-428	1335	15	by	by	ADP
ftr-428	1335	16	an	an	DET
ftr-428	1335	17	"	"	PUNCT
ftr-428	1335	18	ascertainable	ascertainable	ADJ
ftr-428	1335	19	standard	standard	NOUN
ftr-428	1335	20	relating	relate	VERB
ftr-428	1335	21	to	to	ADP
ftr-428	1335	22	the	the	DET
ftr-428	1335	23	health	health	NOUN
ftr-428	1335	24	,	,	PUNCT
ftr-428	1335	25	education	education	NOUN
ftr-428	1335	26	,	,	PUNCT
ftr-428	1335	27	support	support	NOUN
ftr-428	1335	28	,	,	PUNCT
ftr-428	1335	29	or	or	CCONJ
ftr-428	1335	30	maintenance	maintenance	NOUN
ftr-428	1335	31	of	of	ADP
ftr-428	1335	32	the	the	DET
ftr-428	1335	33	decedent	decedent	NOUN
ftr-428	1335	34	,	,	PUNCT
ftr-428	1335	35	"	"	PUNCT
ftr-428	1335	36	§	§	PROPN
ftr-428	1335	37	2041	2041	NUM
ftr-428	1335	38	exempts	exempt	VERB
ftr-428	1335	39	that	that	SCONJ
ftr-428	1335	40	power	power	NOUN
ftr-428	1335	41	from	from	ADP
ftr-428	1335	42	inclusion	inclusion	NOUN
ftr-428	1335	43	in	in	ADP
ftr-428	1335	44	the	the	DET
ftr-428	1335	45	holder	holder	NOUN
ftr-428	1335	46	's	's	PART
ftr-428	1335	47	estate	estate	NOUN
ftr-428	1335	48	.	.	PUNCT
ftr-428	1336	1	here	here	ADV
ftr-428	1336	2	,	,	PUNCT
ftr-428	1336	3	like	like	ADP
ftr-428	1336	4	in	in	ADP
ftr-428	1336	5	the	the	DET
ftr-428	1336	6	judge	judge	NOUN
ftr-428	1336	7	-	-	PUNCT
ftr-428	1336	8	made	make	VERB
ftr-428	1336	9	exceptions	exception	NOUN
ftr-428	1336	10	found	find	VERB
ftr-428	1336	11	in	in	ADP
ftr-428	1336	12	§	§	PROPN
ftr-428	1336	13	§	§	PROPN
ftr-428	1336	14	2036	2036	NUM
ftr-428	1336	15	and	and	CCONJ
ftr-428	1336	16	2038	2038	NUM
ftr-428	1336	17	,	,	PUNCT
ftr-428	1336	18	decedent	decedent	NOUN
ftr-428	1336	19	's	's	PART
ftr-428	1336	20	control	control	NOUN
ftr-428	1336	21	is	be	AUX
ftr-428	1336	22	seen	see	VERB
ftr-428	1336	23	as	as	SCONJ
ftr-428	1336	24	limited	limit	VERB
ftr-428	1336	25	by	by	ADP
ftr-428	1336	26	the	the	DET
ftr-428	1336	27	courts	court	NOUN
ftr-428	1336	28	and	and	CCONJ
ftr-428	1336	29	thus	thus	ADV
ftr-428	1336	30	is	be	AUX
ftr-428	1336	31	not	not	PART
ftr-428	1336	32	an	an	DET
ftr-428	1336	33	equivalent	equivalent	NOUN
ftr-428	1336	34	to	to	ADP
ftr-428	1336	35	ownership	ownership	NOUN
ftr-428	1336	36	.	.	PUNCT
ftr-428	1337	1	see	see	VERB
ftr-428	1337	2	§	§	PROPN
ftr-428	1337	3	2041(b)(1)(a	2041(b)(1)(a	NUM
ftr-428	1337	4	)	)	PUNCT
ftr-428	1337	5	.	.	PUNCT
ftr-428	1338	1	"	"	PUNCT
ftr-428	1338	2	if'the	if'the	DET
ftr-428	1338	3	holder	holder	NOUN
ftr-428	1338	4	of	of	ADP
ftr-428	1338	5	a	a	DET
ftr-428	1338	6	power	power	NOUN
ftr-428	1338	7	is	be	AUX
ftr-428	1338	8	legally	legally	ADV
ftr-428	1338	9	accountable	accountable	ADJ
ftr-428	1338	10	for	for	ADP
ftr-428	1338	11	its	its	PRON
ftr-428	1338	12	exercise	exercise	NOUN
ftr-428	1338	13	or	or	CCONJ
ftr-428	1338	14	nonexercise	nonexercise	ADV
ftr-428	1338	15	,	,	PUNCT
ftr-428	1338	16	the	the	DET
ftr-428	1338	17	power	power	NOUN
ftr-428	1338	18	is	be	AUX
ftr-428	1338	19	not	not	PART
ftr-428	1338	20	deemed	deem	VERB
ftr-428	1338	21	to	to	PART
ftr-428	1338	22	be	be	AUX
ftr-428	1338	23	a	a	DET
ftr-428	1338	24	general	general	ADJ
ftr-428	1338	25	power	power	NOUN
ftr-428	1338	26	.	.	PUNCT
ftr-428	1338	27	"	"	PUNCT
ftr-428	1339	1	1951	1951	NUM
ftr-428	1339	2	s.	s.	PROPN
ftr-428	1339	3	rep	rep	PROPN
ftr-428	1339	4	.	.	PROPN
ftr-428	1339	5	,	,	PUNCT
ftr-428	1339	6	supra	supra	PROPN
ftr-428	1339	7	,	,	PUNCT
ftr-428	1339	8	at	at	ADP
ftr-428	1339	9	1534	1534	NUM
ftr-428	1339	10	;	;	PUNCT
ftr-428	1339	11	leopold	leopold	PROPN
ftr-428	1339	12	v.	v.	PROPN
ftr-428	1339	13	united	united	PROPN
ftr-428	1339	14	states	states	PROPN
ftr-428	1339	15	,	,	PUNCT
ftr-428	1339	16	510	510	NUM
ftr-428	1339	17	f.2d	f.2d	X
ftr-428	1339	18	617	617	NUM
ftr-428	1339	19	(	(	PUNCT
ftr-428	1339	20	9th	9th	ADJ
ftr-428	1339	21	cir	cir	NOUN
ftr-428	1339	22	.	.	PUNCT
ftr-428	1339	23	1975	1975	NUM
ftr-428	1339	24	)	)	PUNCT
ftr-428	1339	25	;	;	PUNCT
ftr-428	1339	26	old	old	ADJ
ftr-428	1339	27	colony	colony	PROPN
ftr-428	1339	28	trust	trust	PROPN
ftr-428	1339	29	co.	co.	PROPN
ftr-428	1339	30	v.	v.	PROPN
ftr-428	1339	31	united	united	PROPN
ftr-428	1339	32	states	states	PROPN
ftr-428	1339	33	,	,	PUNCT
ftr-428	1339	34	423	423	NUM
ftr-428	1339	35	f.2d	f.2d	SYM
ftr-428	1339	36	601	601	NUM
ftr-428	1339	37	(	(	PUNCT
ftr-428	1339	38	1st	1st	ADJ
ftr-428	1339	39	cir	cir	NOUN
ftr-428	1339	40	.	.	PROPN
ftr-428	1339	41	1970	1970	NUM
ftr-428	1339	42	)	)	PUNCT
ftr-428	1339	43	.	.	PUNCT
ftr-428	1340	1	critics	critic	NOUN
ftr-428	1340	2	have	have	AUX
ftr-428	1340	3	suggested	suggest	VERB
ftr-428	1340	4	that	that	SCONJ
ftr-428	1340	5	where	where	SCONJ
ftr-428	1340	6	decedent	decedent	NOUN
ftr-428	1340	7	's	's	PART
ftr-428	1340	8	power	power	NOUN
ftr-428	1340	9	is	be	AUX
ftr-428	1340	10	limited	limit	VERB
ftr-428	1340	11	to	to	ADP
ftr-428	1340	12	those	those	DET
ftr-428	1340	13	four	four	NUM
ftr-428	1340	14	,	,	PUNCT
ftr-428	1340	15	he	he	PRON
ftr-428	1340	16	is	be	AUX
ftr-428	1340	17	not	not	PART
ftr-428	1340	18	very	very	ADV
ftr-428	1340	19	limited	limited	ADJ
ftr-428	1340	20	at	at	ADV
ftr-428	1340	21	all	all	ADV
ftr-428	1340	22	,	,	PUNCT
ftr-428	1340	23	and	and	CCONJ
ftr-428	1340	24	indeed	indeed	ADV
ftr-428	1340	25	"	"	PUNCT
ftr-428	1340	26	owns	own	VERB
ftr-428	1340	27	"	"	PUNCT
ftr-428	1340	28	the	the	DET
ftr-428	1340	29	property	property	NOUN
ftr-428	1340	30	,	,	PUNCT
ftr-428	1340	31	but	but	CCONJ
ftr-428	1340	32	the	the	DET
ftr-428	1340	33	statute	statute	NOUN
ftr-428	1340	34	retains	retain	VERB
ftr-428	1340	35	that	that	DET
ftr-428	1340	36	exception	exception	NOUN
ftr-428	1340	37	.	.	PUNCT
ftr-428	1341	1	see	see	VERB
ftr-428	1341	2	,	,	PUNCT
ftr-428	1341	3	e.g.	e.g.	ADV
ftr-428	1341	4	,	,	PUNCT
ftr-428	1341	5	erwin	erwin	PROPN
ftr-428	1341	6	n.	n.	PROPN
ftr-428	1341	7	griswold	griswold	PROPN
ftr-428	1341	8	,	,	PUNCT
ftr-428	1341	9	powers	power	NOUN
ftr-428	1341	10	of	of	ADP
ftr-428	1341	11	appointment	appointment	NOUN
ftr-428	1341	12	and	and	CCONJ
ftr-428	1341	13	the	the	DET
ftr-428	1341	14	federal	federal	ADJ
ftr-428	1341	15	estate	estate	NOUN
ftr-428	1341	16	tax	tax	NOUN
ftr-428	1341	17	,	,	PUNCT
ftr-428	1341	18	52	52	NUM
ftr-428	1341	19	harv	harv	NOUN
ftr-428	1341	20	.	.	PUNCT
ftr-428	1342	1	l.	l.	PROPN
ftr-428	1342	2	rev	rev	PROPN
ftr-428	1342	3	.	.	PROPN
ftr-428	1342	4	929	929	NUM
ftr-428	1342	5	(	(	PUNCT
ftr-428	1342	6	1939	1939	NUM
ftr-428	1342	7	)	)	PUNCT
ftr-428	1342	8	;	;	PUNCT
ftr-428	1342	9	richard	richard	PROPN
ftr-428	1342	10	w.	w.	PROPN
ftr-428	1342	11	harris	harris	PROPN
ftr-428	1342	12	,	,	PUNCT
ftr-428	1342	13	ascertainable	ascertainable	ADJ
ftr-428	1342	14	standard	standard	ADJ
ftr-428	1342	15	restrictions	restriction	NOUN
ftr-428	1342	16	on	on	ADP
ftr-428	1342	17	trust	trust	NOUN
ftr-428	1342	18	powers	power	NOUN
ftr-428	1342	19	under	under	ADP
ftr-428	1342	20	the	the	DET
ftr-428	1342	21	estate	estate	NOUN
ftr-428	1342	22	,	,	PUNCT
ftr-428	1342	23	gift	gift	NOUN
ftr-428	1342	24	,	,	PUNCT
ftr-428	1342	25	and	and	CCONJ
ftr-428	1342	26	income	income	NOUN
ftr-428	1342	27	tax	tax	NOUN
ftr-428	1342	28	,	,	PUNCT
ftr-428	1342	29	50	50	NUM
ftr-428	1342	30	tax	tax	NOUN
ftr-428	1342	31	law	law	NOUN
ftr-428	1342	32	.	.	PUNCT
ftr-428	1343	1	489	489	NUM
ftr-428	1343	2	,	,	PUNCT
ftr-428	1343	3	n.	n.	NOUN
ftr-428	1343	4	118	118	NUM
ftr-428	1343	5	(	(	PUNCT
ftr-428	1343	6	1997	1997	NUM
ftr-428	1343	7	)	)	PUNCT
ftr-428	1343	8	(	(	PUNCT
ftr-428	1343	9	"	"	PUNCT
ftr-428	1343	10	lilt	lilt	NOUN
ftr-428	1343	11	is	be	AUX
ftr-428	1343	12	difficult	difficult	ADJ
ftr-428	1343	13	to	to	PART
ftr-428	1343	14	understand	understand	VERB
ftr-428	1343	15	why	why	SCONJ
ftr-428	1343	16	property	property	NOUN
ftr-428	1343	17	subject	subject	NOUN
ftr-428	1343	18	to	to	ADP
ftr-428	1343	19	such	such	DET
ftr-428	1343	20	a	a	DET
ftr-428	1343	21	power	power	NOUN
ftr-428	1343	22	of	of	ADP
ftr-428	1343	23	invasion	invasion	NOUN
ftr-428	1343	24	should	should	AUX
ftr-428	1343	25	not	not	PART
ftr-428	1343	26	be	be	AUX
ftr-428	1343	27	included	include	VERB
ftr-428	1343	28	in	in	ADP
ftr-428	1343	29	the	the	DET
ftr-428	1343	30	powerholder	powerholder	NOUN
ftr-428	1343	31	's	's	PART
ftr-428	1343	32	gross	gross	ADJ
ftr-428	1343	33	estate	estate	NOUN
ftr-428	1343	34	.	.	PUNCT
ftr-428	1344	1	"	"	PUNCT
ftr-428	1344	2	)	)	PUNCT
ftr-428	1344	3	.	.	PUNCT
ftr-428	1345	1	20011	20011	NUM
ftr-428	1345	2	florida	florida	PROPN
ftr-428	1345	3	tax	tax	NOUN
ftr-428	1345	4	review	review	NOUN
ftr-428	1345	5	to	to	ADP
ftr-428	1345	6	the	the	DET
ftr-428	1345	7	decedent	decedent	NOUN
ftr-428	1345	8	,	,	PUNCT
ftr-428	1345	9	a	a	DET
ftr-428	1345	10	donee	donee	NOUN
ftr-428	1345	11	power	power	NOUN
ftr-428	1345	12	of	of	ADP
ftr-428	1345	13	appointment	appointment	NOUN
ftr-428	1345	14	is	be	AUX
ftr-428	1345	15	essentially	essentially	ADV
ftr-428	1345	16	the	the	DET
ftr-428	1345	17	equivalent	equivalent	NOUN
ftr-428	1345	18	of	of	ADP
ftr-428	1345	19	a	a	DET
ftr-428	1345	20	fee	fee	NOUN
ftr-428	1345	21	simple	simple	ADJ
ftr-428	1345	22	interest	interest	NOUN
ftr-428	1345	23	.	.	PUNCT
ftr-428	1346	1	after	after	ADV
ftr-428	1346	2	all	all	ADV
ftr-428	1346	3	,	,	PUNCT
ftr-428	1346	4	if	if	SCONJ
ftr-428	1346	5	decedent	decedent	NOUN
ftr-428	1346	6	can	can	AUX
ftr-428	1346	7	withdraw	withdraw	VERB
ftr-428	1346	8	$	$	SYM
ftr-428	1346	9	20,000	20,000	NUM
ftr-428	1346	10	from	from	ADP
ftr-428	1346	11	a	a	DET
ftr-428	1346	12	trust	trust	NOUN
ftr-428	1346	13	,	,	PUNCT
ftr-428	1346	14	he	he	PRON
ftr-428	1346	15	owns	own	VERB
ftr-428	1346	16	the	the	DET
ftr-428	1346	17	$	$	SYM
ftr-428	1346	18	20,000	20,000	NUM
ftr-428	1346	19	.	.	PUNCT
ftr-428	1347	1	the	the	DET
ftr-428	1347	2	act	act	NOUN
ftr-428	1347	3	of	of	ADP
ftr-428	1347	4	withdrawal	withdrawal	NOUN
ftr-428	1347	5	is	be	AUX
ftr-428	1347	6	the	the	DET
ftr-428	1347	7	only	only	ADJ
ftr-428	1347	8	condition	condition	NOUN
ftr-428	1347	9	required	require	VERB
ftr-428	1347	10	for	for	SCONJ
ftr-428	1347	11	him	he	PRON
ftr-428	1347	12	to	to	PART
ftr-428	1347	13	own	own	VERB
ftr-428	1347	14	the	the	DET
ftr-428	1347	15	property	property	NOUN
ftr-428	1347	16	outright	outright	ADV
ftr-428	1347	17	and	and	CCONJ
ftr-428	1347	18	that	that	PRON
ftr-428	1347	19	condition	condition	NOUN
ftr-428	1347	20	is	be	AUX
ftr-428	1347	21	one	one	NUM
ftr-428	1347	22	wholly	wholly	ADV
ftr-428	1347	23	within	within	ADP
ftr-428	1347	24	his	his	PRON
ftr-428	1347	25	control	control	NOUN
ftr-428	1347	26	.	.	PUNCT
ftr-428	1348	1	it	it	PRON
ftr-428	1348	2	may	may	AUX
ftr-428	1348	3	be	be	AUX
ftr-428	1348	4	considered	consider	VERB
ftr-428	1348	5	a	a	DET
ftr-428	1348	6	contingency	contingency	NOUN
ftr-428	1348	7	as	as	SCONJ
ftr-428	1348	8	it	it	PRON
ftr-428	1348	9	is	be	AUX
ftr-428	1348	10	a	a	DET
ftr-428	1348	11	condition	condition	NOUN
ftr-428	1348	12	precedent	precedent	NOUN
ftr-428	1348	13	to	to	PART
ftr-428	1348	14	possession	possession	VERB
ftr-428	1348	15	,	,	PUNCT
ftr-428	1348	16	but	but	CCONJ
ftr-428	1348	17	it	it	PRON
ftr-428	1348	18	is	be	AUX
ftr-428	1348	19	not	not	PART
ftr-428	1348	20	a	a	DET
ftr-428	1348	21	condition	condition	NOUN
ftr-428	1348	22	precedent	precedent	NOUN
ftr-428	1348	23	to	to	PART
ftr-428	1348	24	ownership	ownership	VERB
ftr-428	1348	25	whose	whose	DET
ftr-428	1348	26	essential	essential	ADJ
ftr-428	1348	27	feature	feature	NOUN
ftr-428	1348	28	is	be	AUX
ftr-428	1348	29	control	control	NOUN
ftr-428	1348	30	.	.	PUNCT
ftr-428	1349	1	likewise	likewise	ADV
ftr-428	1349	2	,	,	PUNCT
ftr-428	1349	3	a	a	DET
ftr-428	1349	4	power	power	NOUN
ftr-428	1349	5	to	to	PART
ftr-428	1349	6	appoint	appoint	VERB
ftr-428	1349	7	property	property	NOUN
ftr-428	1349	8	to	to	ADP
ftr-428	1349	9	one	one	PRON
ftr-428	1349	10	's	's	PART
ftr-428	1349	11	creditors	creditor	NOUN
ftr-428	1349	12	is	be	AUX
ftr-428	1349	13	essentially	essentially	ADV
ftr-428	1349	14	like	like	ADP
ftr-428	1349	15	ownership	ownership	NOUN
ftr-428	1349	16	of	of	ADP
ftr-428	1349	17	a	a	DET
ftr-428	1349	18	fee	fee	NOUN
ftr-428	1349	19	interest	interest	NOUN
ftr-428	1349	20	.	.	PUNCT
ftr-428	1350	1	that	that	PRON
ftr-428	1350	2	is	be	AUX
ftr-428	1350	3	,	,	PUNCT
ftr-428	1350	4	if	if	SCONJ
ftr-428	1350	5	the	the	DET
ftr-428	1350	6	trustee	trustee	NOUN
ftr-428	1350	7	can	can	AUX
ftr-428	1350	8	withdraw	withdraw	VERB
ftr-428	1350	9	the	the	DET
ftr-428	1350	10	$	$	SYM
ftr-428	1350	11	20,000	20,000	NUM
ftr-428	1350	12	to	to	PART
ftr-428	1350	13	pay	pay	VERB
ftr-428	1350	14	for	for	ADP
ftr-428	1350	15	debts	debt	NOUN
ftr-428	1350	16	incurred	incur	VERB
ftr-428	1350	17	by	by	ADP
ftr-428	1350	18	decedent	decedent	NOUN
ftr-428	1350	19	,	,	PUNCT
ftr-428	1350	20	decedent	decedent	NOUN
ftr-428	1350	21	owns	own	VERB
ftr-428	1350	22	the	the	DET
ftr-428	1350	23	property	property	NOUN
ftr-428	1350	24	.	.	PUNCT
ftr-428	1351	1	although	although	SCONJ
ftr-428	1351	2	decedent	decedent	NOUN
ftr-428	1351	3	must	must	AUX
ftr-428	1351	4	first	first	ADV
ftr-428	1351	5	incur	incur	VERB
ftr-428	1351	6	a	a	DET
ftr-428	1351	7	debt	debt	NOUN
ftr-428	1351	8	before	before	SCONJ
ftr-428	1351	9	such	such	DET
ftr-428	1351	10	a	a	DET
ftr-428	1351	11	power	power	NOUN
ftr-428	1351	12	of	of	ADP
ftr-428	1351	13	appointment	appointment	NOUN
ftr-428	1351	14	may	may	AUX
ftr-428	1351	15	be	be	AUX
ftr-428	1351	16	exercised	exercise	VERB
ftr-428	1351	17	,	,	PUNCT
ftr-428	1351	18	this	this	DET
ftr-428	1351	19	type	type	NOUN
ftr-428	1351	20	of	of	ADP
ftr-428	1351	21	general	general	ADJ
ftr-428	1351	22	power	power	NOUN
ftr-428	1351	23	of	of	ADP
ftr-428	1351	24	appointment	appointment	NOUN
ftr-428	1351	25	mostly	mostly	ADV
ftr-428	1351	26	just	just	ADV
ftr-428	1351	27	adds	add	VERB
ftr-428	1351	28	indirection	indirection	NOUN
ftr-428	1351	29	to	to	ADP
ftr-428	1351	30	the	the	DET
ftr-428	1351	31	transfer	transfer	NOUN
ftr-428	1351	32	.	.	PUNCT
ftr-428	1352	1	the	the	DET
ftr-428	1352	2	conditions	condition	NOUN
ftr-428	1352	3	precedent	precedent	NOUN
ftr-428	1352	4	or	or	CCONJ
ftr-428	1352	5	contingencies	contingency	NOUN
ftr-428	1352	6	are	be	AUX
ftr-428	1352	7	,	,	PUNCT
ftr-428	1352	8	like	like	ADP
ftr-428	1352	9	with	with	ADP
ftr-428	1352	10	the	the	DET
ftr-428	1352	11	power	power	NOUN
ftr-428	1352	12	to	to	PART
ftr-428	1352	13	appoint	appoint	VERB
ftr-428	1352	14	property	property	NOUN
ftr-428	1352	15	to	to	ADP
ftr-428	1352	16	oneself	oneself	PRON
ftr-428	1352	17	,	,	PUNCT
ftr-428	1352	18	within	within	ADP
ftr-428	1352	19	the	the	DET
ftr-428	1352	20	control	control	NOUN
ftr-428	1352	21	of	of	ADP
ftr-428	1352	22	the	the	DET
ftr-428	1352	23	holder	holder	NOUN
ftr-428	1352	24	of	of	ADP
ftr-428	1352	25	the	the	DET
ftr-428	1352	26	power	power	NOUN
ftr-428	1352	27	.	.	PUNCT
ftr-428	1353	1	a	a	DET
ftr-428	1353	2	testamentary	testamentary	ADJ
ftr-428	1353	3	power	power	NOUN
ftr-428	1353	4	of	of	ADP
ftr-428	1353	5	appointment	appointment	NOUN
ftr-428	1353	6	is	be	AUX
ftr-428	1353	7	less	less	ADJ
ftr-428	1353	8	of	of	ADP
ftr-428	1353	9	an	an	DET
ftr-428	1353	10	equivalent	equivalent	NOUN
ftr-428	1353	11	to	to	ADP
ftr-428	1353	12	a	a	DET
ftr-428	1353	13	fee	fee	NOUN
ftr-428	1353	14	interest	interest	NOUN
ftr-428	1353	15	since	since	SCONJ
ftr-428	1353	16	the	the	DET
ftr-428	1353	17	property	property	NOUN
ftr-428	1353	18	can	can	AUX
ftr-428	1353	19	not	not	PART
ftr-428	1353	20	be	be	AUX
ftr-428	1353	21	withdrawn	withdraw	VERB
ftr-428	1353	22	from	from	ADP
ftr-428	1353	23	the	the	DET
ftr-428	1353	24	trust	trust	NOUN
ftr-428	1353	25	during	during	ADP
ftr-428	1353	26	the	the	DET
ftr-428	1353	27	decedent	decedent	NOUN
ftr-428	1353	28	's	's	PART
ftr-428	1353	29	lifetime	lifetime	NOUN
ftr-428	1353	30	.	.	PUNCT
ftr-428	1354	1	however	however	ADV
ftr-428	1354	2	,	,	PUNCT
ftr-428	1354	3	one	one	NUM
ftr-428	1354	4	of	of	ADP
ftr-428	1354	5	the	the	DET
ftr-428	1354	6	primary	primary	ADJ
ftr-428	1354	7	indicia	indicia	NOUN
ftr-428	1354	8	of	of	ADP
ftr-428	1354	9	ownership	ownership	NOUN
ftr-428	1354	10	is	be	AUX
ftr-428	1354	11	the	the	DET
ftr-428	1354	12	ability	ability	NOUN
ftr-428	1354	13	to	to	PART
ftr-428	1354	14	transfer	transfer	VERB
ftr-428	1354	15	property	property	NOUN
ftr-428	1354	16	at	at	ADP
ftr-428	1354	17	one	one	NUM
ftr-428	1354	18	's	's	PART
ftr-428	1354	19	death	death	NOUN
ftr-428	1354	20	.	.	PUNCT
ftr-428	1355	1	while	while	SCONJ
ftr-428	1355	2	decedent	decedent	PROPN
ftr-428	1355	3	's	's	PART
ftr-428	1355	4	death	death	NOUN
ftr-428	1355	5	may	may	AUX
ftr-428	1355	6	be	be	AUX
ftr-428	1355	7	seen	see	VERB
ftr-428	1355	8	as	as	ADP
ftr-428	1355	9	a	a	DET
ftr-428	1355	10	condition	condition	NOUN
ftr-428	1355	11	precedent	precedent	NOUN
ftr-428	1355	12	for	for	ADP
ftr-428	1355	13	such	such	DET
ftr-428	1355	14	a	a	DET
ftr-428	1355	15	power	power	NOUN
ftr-428	1355	16	,	,	PUNCT
ftr-428	1355	17	since	since	SCONJ
ftr-428	1355	18	death	death	NOUN
ftr-428	1355	19	is	be	AUX
ftr-428	1355	20	one	one	NUM
ftr-428	1355	21	of	of	ADP
ftr-428	1355	22	the	the	DET
ftr-428	1355	23	two	two	NUM
ftr-428	1355	24	inescapables	inescapable	NOUN
ftr-428	1355	25	,	,	PUNCT
ftr-428	1355	26	it	it	PRON
ftr-428	1355	27	is	be	AUX
ftr-428	1355	28	not	not	PART
ftr-428	1355	29	as	as	ADV
ftr-428	1355	30	much	much	ADJ
ftr-428	1355	31	a	a	DET
ftr-428	1355	32	contingency	contingency	NOUN
ftr-428	1355	33	as	as	ADP
ftr-428	1355	34	a	a	DET
ftr-428	1355	35	timing	timing	NOUN
ftr-428	1355	36	factor	factor	NOUN
ftr-428	1355	37	.	.	PUNCT
ftr-428	1356	1	a	a	DET
ftr-428	1356	2	testamentary	testamentary	ADJ
ftr-428	1356	3	power	power	NOUN
ftr-428	1356	4	to	to	PART
ftr-428	1356	5	appoint	appoint	VERB
ftr-428	1356	6	property	property	NOUN
ftr-428	1356	7	to	to	ADP
ftr-428	1356	8	one	one	PRON
ftr-428	1356	9	's	's	PART
ftr-428	1356	10	creditors	creditor	NOUN
ftr-428	1356	11	is	be	AUX
ftr-428	1356	12	a	a	DET
ftr-428	1356	13	combination	combination	NOUN
ftr-428	1356	14	of	of	ADP
ftr-428	1356	15	indirection	indirection	NOUN
ftr-428	1356	16	and	and	CCONJ
ftr-428	1356	17	delayed	delay	VERB
ftr-428	1356	18	payments	payment	NOUN
ftr-428	1356	19	,	,	PUNCT
ftr-428	1356	20	but	but	CCONJ
ftr-428	1356	21	despite	despite	SCONJ
ftr-428	1356	22	any	any	DET
ftr-428	1356	23	discount	discount	NOUN
ftr-428	1356	24	accorded	accord	VERB
ftr-428	1356	25	for	for	ADP
ftr-428	1356	26	the	the	DET
ftr-428	1356	27	time	time	NOUN
ftr-428	1356	28	value	value	NOUN
ftr-428	1356	29	of	of	ADP
ftr-428	1356	30	money	money	NOUN
ftr-428	1356	31	,	,	PUNCT
ftr-428	1356	32	the	the	DET
ftr-428	1356	33	holder	holder	NOUN
ftr-428	1356	34	's	's	PART
ftr-428	1356	35	control	control	NOUN
ftr-428	1356	36	indicates	indicate	VERB
ftr-428	1356	37	ownership	ownership	NOUN
ftr-428	1356	38	roughly	roughly	ADV
ftr-428	1356	39	equivalent	equivalent	ADJ
ftr-428	1356	40	to	to	ADP
ftr-428	1356	41	a	a	DET
ftr-428	1356	42	fee	fee	NOUN
ftr-428	1356	43	interest	interest	NOUN
ftr-428	1356	44	.	.	PUNCT
ftr-428	1357	1	one	one	PRON
ftr-428	1357	2	could	could	AUX
ftr-428	1357	3	spend	spend	VERB
ftr-428	1357	4	money	money	NOUN
ftr-428	1357	5	fairly	fairly	ADV
ftr-428	1357	6	freely	freely	ADV
ftr-428	1357	7	during	during	ADP
ftr-428	1357	8	one	one	NUM
ftr-428	1357	9	's	's	PART
ftr-428	1357	10	lifetime	lifetime	NOUN
ftr-428	1357	11	and	and	CCONJ
ftr-428	1357	12	then	then	ADV
ftr-428	1357	13	appoint	appoint	VERB
ftr-428	1357	14	one	one	NUM
ftr-428	1357	15	's	's	PART
ftr-428	1357	16	trust	trust	NOUN
ftr-428	1357	17	property	property	NOUN
ftr-428	1357	18	to	to	ADP
ftr-428	1357	19	one	one	PRON
ftr-428	1357	20	's	's	PART
ftr-428	1357	21	creditors	creditor	NOUN
ftr-428	1357	22	at	at	ADP
ftr-428	1357	23	death	death	NOUN
ftr-428	1357	24	.	.	PUNCT
ftr-428	1358	1	because	because	SCONJ
ftr-428	1358	2	section	section	NOUN
ftr-428	1358	3	2041	2041	NUM
ftr-428	1358	4	is	be	AUX
ftr-428	1358	5	an	an	DET
ftr-428	1358	6	equivalent	equivalent	NOUN
ftr-428	1358	7	to	to	ADP
ftr-428	1358	8	ownership	ownership	NOUN
ftr-428	1358	9	,	,	PUNCT
ftr-428	1358	10	there	there	PRON
ftr-428	1358	11	is	be	VERB
ftr-428	1358	12	another	another	DET
ftr-428	1358	13	aspect	aspect	NOUN
ftr-428	1358	14	of	of	ADP
ftr-428	1358	15	the	the	DET
ftr-428	1358	16	statute	statute	NOUN
ftr-428	1358	17	that	that	PRON
ftr-428	1358	18	parallels	parallel	VERB
ftr-428	1358	19	sections	section	NOUN
ftr-428	1358	20	2035	2035	NUM
ftr-428	1358	21	through	through	ADP
ftr-428	1358	22	2038	2038	NUM
ftr-428	1358	23	.	.	PUNCT
ftr-428	1359	1	in	in	ADP
ftr-428	1359	2	those	those	DET
ftr-428	1359	3	latter	latter	ADJ
ftr-428	1359	4	sections	section	NOUN
ftr-428	1359	5	,	,	PUNCT
ftr-428	1359	6	decedent	decedent	NOUN
ftr-428	1359	7	initially	initially	ADV
ftr-428	1359	8	owned	own	VERB
ftr-428	1359	9	the	the	DET
ftr-428	1359	10	property	property	NOUN
ftr-428	1359	11	outright	outright	ADV
ftr-428	1359	12	,	,	PUNCT
ftr-428	1359	13	but	but	CCONJ
ftr-428	1359	14	then	then	ADV
ftr-428	1359	15	transferred	transfer	VERB
ftr-428	1359	16	some	some	DET
ftr-428	1359	17	aspects	aspect	NOUN
ftr-428	1359	18	of	of	ADP
ftr-428	1359	19	the	the	DET
ftr-428	1359	20	property	property	NOUN
ftr-428	1359	21	while	while	SCONJ
ftr-428	1359	22	retaining	retain	VERB
ftr-428	1359	23	others.234	others.234	NOUN
ftr-428	1359	24	section	section	NOUN
ftr-428	1359	25	2041	2041	NUM
ftr-428	1359	26	includes	include	VERB
ftr-428	1359	27	property	property	NOUN
ftr-428	1359	28	35	35	NUM
ftr-428	1359	29	in	in	ADP
ftr-428	1359	30	decedent	decedent	PROPN
ftr-428	1359	31	's	's	PART
ftr-428	1359	32	gross	gross	ADJ
ftr-428	1359	33	estate	estate	NOUN
ftr-428	1359	34	where	where	SCONJ
ftr-428	1359	35	decedent	decedent	NOUN
ftr-428	1359	36	exercised	exercise	VERB
ftr-428	1359	37	or	or	CCONJ
ftr-428	1359	38	released2	released2	NOUN
ftr-428	1359	39	36	36	NUM
ftr-428	1359	40	his	his	PRON
ftr-428	1359	41	power	power	NOUN
ftr-428	1359	42	of	of	ADP
ftr-428	1359	43	appointment	appointment	NOUN
ftr-428	1359	44	during	during	ADP
ftr-428	1359	45	his	his	PRON
ftr-428	1359	46	lifetime	lifetime	NOUN
ftr-428	1359	47	but	but	CCONJ
ftr-428	1359	48	retained	retain	VERB
ftr-428	1359	49	some	some	DET
ftr-428	1359	50	aspects	aspect	NOUN
ftr-428	1359	51	of	of	ADP
ftr-428	1359	52	the	the	DET
ftr-428	1359	53	property	property	NOUN
ftr-428	1359	54	that	that	PRON
ftr-428	1359	55	would	would	AUX
ftr-428	1359	56	parallel	parallel	VERB
ftr-428	1359	57	sections	section	NOUN
ftr-428	1359	58	2035	2035	NUM
ftr-428	1359	59	through	through	ADP
ftr-428	1359	60	2038	2038	NUM
ftr-428	1359	61	.	.	PUNCT
ftr-428	1360	1	for	for	ADP
ftr-428	1360	2	example	example	NOUN
ftr-428	1360	3	,	,	PUNCT
ftr-428	1360	4	if	if	SCONJ
ftr-428	1360	5	decedent	decedent	NOUN
ftr-428	1360	6	released	release	VERB
ftr-428	1360	7	his	his	PRON
ftr-428	1360	8	power	power	NOUN
ftr-428	1360	9	to	to	PART
ftr-428	1360	10	withdraw	withdraw	VERB
ftr-428	1360	11	$	$	SYM
ftr-428	1360	12	20,000	20,000	NUM
ftr-428	1360	13	so	so	SCONJ
ftr-428	1360	14	that	that	SCONJ
ftr-428	1360	15	he	he	PRON
ftr-428	1360	16	made	make	VERB
ftr-428	1360	17	a	a	DET
ftr-428	1360	18	gift	gift	NOUN
ftr-428	1360	19	to	to	ADP
ftr-428	1360	20	the	the	DET
ftr-428	1360	21	234	234	NUM
ftr-428	1360	22	.	.	PUNCT
ftr-428	1361	1	see	see	VERB
ftr-428	1361	2	discussion	discussion	NOUN
ftr-428	1361	3	infra	infra	NOUN
ftr-428	1361	4	parts	part	NOUN
ftr-428	1361	5	ii	ii	PROPN
ftr-428	1361	6	.	.	PUNCT
ftr-428	1362	1	c	c	X
ftr-428	1362	2	-	-	PUNCT
ftr-428	1362	3	e	e	NOUN
ftr-428	1362	4	for	for	ADP
ftr-428	1362	5	an	an	DET
ftr-428	1362	6	explanation	explanation	NOUN
ftr-428	1362	7	of	of	ADP
ftr-428	1362	8	those	those	DET
ftr-428	1362	9	code	code	NOUN
ftr-428	1362	10	sections	section	NOUN
ftr-428	1362	11	in	in	ADP
ftr-428	1362	12	more	more	ADJ
ftr-428	1362	13	detail	detail	NOUN
ftr-428	1362	14	.	.	PUNCT
ftr-428	1363	1	235	235	NUM
ftr-428	1363	2	.	.	PUNCT
ftr-428	1364	1	see	see	VERB
ftr-428	1364	2	regs	reg	NOUN
ftr-428	1364	3	.	.	PUNCT
ftr-428	1365	1	§	§	PROPN
ftr-428	1365	2	20.2041	20.2041	NUM
ftr-428	1365	3	-	-	SYM
ftr-428	1365	4	3(d)(3)-(5	3(d)(3)-(5	NUM
ftr-428	1365	5	)	)	PUNCT
ftr-428	1365	6	(	(	PUNCT
ftr-428	1365	7	illustrating	illustrate	VERB
ftr-428	1365	8	the	the	DET
ftr-428	1365	9	rules	rule	NOUN
ftr-428	1365	10	and	and	CCONJ
ftr-428	1365	11	calculations	calculation	NOUN
ftr-428	1365	12	for	for	ADP
ftr-428	1365	13	computing	compute	VERB
ftr-428	1365	14	the	the	DET
ftr-428	1365	15	proportion	proportion	NOUN
ftr-428	1365	16	of	of	ADP
ftr-428	1365	17	the	the	DET
ftr-428	1365	18	value	value	NOUN
ftr-428	1365	19	of	of	ADP
ftr-428	1365	20	the	the	DET
ftr-428	1365	21	property	property	NOUN
ftr-428	1365	22	includable	includable	NOUN
ftr-428	1365	23	in	in	ADP
ftr-428	1365	24	decedent	decedent	NOUN
ftr-428	1365	25	's	's	PART
ftr-428	1365	26	estate	estate	NOUN
ftr-428	1365	27	.	.	PUNCT
ftr-428	1365	28	)	)	PUNCT
ftr-428	1366	1	236	236	NUM
ftr-428	1366	2	.	.	PUNCT
ftr-428	1367	1	for	for	ADP
ftr-428	1367	2	powers	power	NOUN
ftr-428	1367	3	created	create	VERB
ftr-428	1367	4	on	on	ADP
ftr-428	1367	5	or	or	CCONJ
ftr-428	1367	6	before	before	ADP
ftr-428	1367	7	october	october	PROPN
ftr-428	1367	8	21	21	NUM
ftr-428	1367	9	,	,	PUNCT
ftr-428	1367	10	1942	1942	NUM
ftr-428	1367	11	,	,	PUNCT
ftr-428	1367	12	there	there	PRON
ftr-428	1367	13	are	be	VERB
ftr-428	1367	14	separate	separate	ADJ
ftr-428	1367	15	rules	rule	NOUN
ftr-428	1367	16	requiring	require	VERB
ftr-428	1367	17	that	that	SCONJ
ftr-428	1367	18	decedent	decedent	NOUN
ftr-428	1367	19	had	have	AUX
ftr-428	1367	20	exercised	exercise	VERB
ftr-428	1367	21	his	his	PRON
ftr-428	1367	22	power	power	NOUN
ftr-428	1367	23	either	either	ADV
ftr-428	1367	24	by	by	ADP
ftr-428	1367	25	will	will	NOUN
ftr-428	1367	26	or	or	CCONJ
ftr-428	1367	27	during	during	ADP
ftr-428	1367	28	his	his	PRON
ftr-428	1367	29	lifetime	lifetime	NOUN
ftr-428	1367	30	in	in	ADP
ftr-428	1367	31	such	such	DET
ftr-428	1367	32	a	a	DET
ftr-428	1367	33	way	way	NOUN
ftr-428	1367	34	that	that	PRON
ftr-428	1367	35	would	would	AUX
ftr-428	1367	36	parallel	parallel	VERB
ftr-428	1367	37	§	§	PROPN
ftr-428	1367	38	§	§	PROPN
ftr-428	1367	39	2035	2035	NUM
ftr-428	1367	40	-	-	SYM
ftr-428	1367	41	2038	2038	NUM
ftr-428	1367	42	in	in	ADP
ftr-428	1367	43	order	order	NOUN
ftr-428	1367	44	for	for	ADP
ftr-428	1367	45	§	§	PROPN
ftr-428	1367	46	2041	2041	NUM
ftr-428	1367	47	to	to	PART
ftr-428	1367	48	require	require	VERB
ftr-428	1367	49	inclusion	inclusion	NOUN
ftr-428	1367	50	of	of	ADP
ftr-428	1367	51	the	the	DET
ftr-428	1367	52	property	property	NOUN
ftr-428	1367	53	in	in	ADP
ftr-428	1367	54	decedent	decedent	NOUN
ftr-428	1367	55	's	's	PART
ftr-428	1367	56	gross	gross	ADJ
ftr-428	1367	57	estate	estate	NOUN
ftr-428	1367	58	.	.	PUNCT
ftr-428	1368	1	that	that	PRON
ftr-428	1368	2	is	be	AUX
ftr-428	1368	3	,	,	PUNCT
ftr-428	1368	4	merely	merely	ADV
ftr-428	1368	5	holding	hold	VERB
ftr-428	1368	6	that	that	DET
ftr-428	1368	7	power	power	NOUN
ftr-428	1368	8	at	at	ADP
ftr-428	1368	9	death	death	NOUN
ftr-428	1368	10	or	or	CCONJ
ftr-428	1368	11	a	a	DET
ftr-428	1368	12	total	total	ADJ
ftr-428	1368	13	release	release	NOUN
ftr-428	1368	14	of	of	ADP
ftr-428	1368	15	a	a	DET
ftr-428	1368	16	power	power	NOUN
ftr-428	1368	17	will	will	AUX
ftr-428	1368	18	not	not	PART
ftr-428	1368	19	constitute	constitute	VERB
ftr-428	1368	20	a	a	DET
ftr-428	1368	21	prohibitive	prohibitive	ADJ
ftr-428	1368	22	exercise	exercise	NOUN
ftr-428	1368	23	for	for	ADP
ftr-428	1368	24	these	these	DET
ftr-428	1368	25	grandfathered	grandfathere	VERB
ftr-428	1368	26	powers	power	NOUN
ftr-428	1368	27	.	.	PUNCT
ftr-428	1369	1	[	[	X
ftr-428	1369	2	vol	vol	NOUN
ftr-428	1369	3	.	.	PUNCT
ftr-428	1369	4	5:2	5:2	NUM
ftr-428	1369	5	contingencies	contingency	NOUN
ftr-428	1369	6	and	and	CCONJ
ftr-428	1369	7	the	the	DET
ftr-428	1369	8	estate	estate	NOUN
ftr-428	1369	9	tax	tax	NOUN
ftr-428	1369	10	remainderman	remainderman	NOUN
ftr-428	1369	11	of	of	ADP
ftr-428	1369	12	that	that	DET
ftr-428	1369	13	amount	amount	NOUN
ftr-428	1369	14	,	,	PUNCT
ftr-428	1369	15	but	but	CCONJ
ftr-428	1369	16	if	if	SCONJ
ftr-428	1369	17	he	he	PRON
ftr-428	1369	18	also	also	ADV
ftr-428	1369	19	continued	continue	VERB
ftr-428	1369	20	to	to	PART
ftr-428	1369	21	collect	collect	VERB
ftr-428	1369	22	the	the	DET
ftr-428	1369	23	income	income	NOUN
ftr-428	1369	24	from	from	ADP
ftr-428	1369	25	that	that	DET
ftr-428	1369	26	amount	amount	NOUN
ftr-428	1369	27	as	as	ADP
ftr-428	1369	28	income	income	NOUN
ftr-428	1369	29	beneficiary	beneficiary	NOUN
ftr-428	1369	30	of	of	ADP
ftr-428	1369	31	the	the	DET
ftr-428	1369	32	trust	trust	NOUN
ftr-428	1369	33	,	,	PUNCT
ftr-428	1369	34	he	he	PRON
ftr-428	1369	35	is	be	AUX
ftr-428	1369	36	seen	see	VERB
ftr-428	1369	37	as	as	ADP
ftr-428	1369	38	owning	own	VERB
ftr-428	1369	39	$	$	SYM
ftr-428	1369	40	20,000	20,000	NUM
ftr-428	1369	41	and	and	CCONJ
ftr-428	1369	42	then	then	ADV
ftr-428	1369	43	transferring	transfer	VERB
ftr-428	1369	44	$	$	SYM
ftr-428	1369	45	20,000	20,000	NUM
ftr-428	1369	46	while	while	SCONJ
ftr-428	1369	47	retaining	retain	VERB
ftr-428	1369	48	the	the	DET
ftr-428	1369	49	income	income	NOUN
ftr-428	1369	50	from	from	ADP
ftr-428	1369	51	$	$	SYM
ftr-428	1369	52	20,000	20,000	NUM
ftr-428	1369	53	.	.	PUNCT
ftr-428	1370	1	if	if	SCONJ
ftr-428	1370	2	he	he	PRON
ftr-428	1370	3	had	have	AUX
ftr-428	1370	4	indeed	indeed	ADV
ftr-428	1370	5	initially	initially	ADV
ftr-428	1370	6	owned	own	VERB
ftr-428	1370	7	the	the	DET
ftr-428	1370	8	$	$	SYM
ftr-428	1370	9	20,000	20,000	NUM
ftr-428	1370	10	rather	rather	ADV
ftr-428	1370	11	than	than	ADP
ftr-428	1370	12	having	having	AUX
ftr-428	1370	13	had	have	AUX
ftr-428	1370	14	a	a	DET
ftr-428	1370	15	general	general	ADJ
ftr-428	1370	16	power	power	NOUN
ftr-428	1370	17	of	of	ADP
ftr-428	1370	18	appointment	appointment	NOUN
ftr-428	1370	19	over	over	ADP
ftr-428	1370	20	the	the	DET
ftr-428	1370	21	$	$	SYM
ftr-428	1370	22	20,000	20,000	NUM
ftr-428	1370	23	,	,	PUNCT
ftr-428	1370	24	he	he	PRON
ftr-428	1370	25	would	would	AUX
ftr-428	1370	26	have	have	AUX
ftr-428	1370	27	had	have	VERB
ftr-428	1370	28	the	the	DET
ftr-428	1370	29	$	$	SYM
ftr-428	1370	30	20,000	20,000	NUM
ftr-428	1370	31	(	(	PUNCT
ftr-428	1370	32	or	or	CCONJ
ftr-428	1370	33	the	the	DET
ftr-428	1370	34	date	date	NOUN
ftr-428	1370	35	of	of	ADP
ftr-428	1370	36	death	death	NOUN
ftr-428	1370	37	value	value	NOUN
ftr-428	1370	38	of	of	ADP
ftr-428	1370	39	that	that	DET
ftr-428	1370	40	property	property	NOUN
ftr-428	1370	41	)	)	PUNCT
ftr-428	1370	42	included	include	VERB
ftr-428	1370	43	in	in	ADP
ftr-428	1370	44	his	his	PRON
ftr-428	1370	45	gross	gross	ADJ
ftr-428	1370	46	estate	estate	NOUN
ftr-428	1370	47	under	under	ADP
ftr-428	1370	48	section	section	NOUN
ftr-428	1370	49	2036(a)(1	2036(a)(1	NUM
ftr-428	1370	50	)	)	PUNCT
ftr-428	1370	51	.	.	PUNCT
ftr-428	1371	1	however	however	ADV
ftr-428	1371	2	,	,	PUNCT
ftr-428	1371	3	having	having	AUX
ftr-428	1371	4	stated	state	VERB
ftr-428	1371	5	the	the	DET
ftr-428	1371	6	parallel	parallel	NOUN
ftr-428	1371	7	between	between	ADP
ftr-428	1371	8	2041	2041	NUM
ftr-428	1371	9	transfers	transfer	NOUN
ftr-428	1371	10	with	with	ADP
ftr-428	1371	11	retained	retain	VERB
ftr-428	1371	12	interests	interest	NOUN
ftr-428	1371	13	or	or	CCONJ
ftr-428	1371	14	powers	power	NOUN
ftr-428	1371	15	to	to	ADP
ftr-428	1371	16	sections	section	NOUN
ftr-428	1371	17	2035	2035	NUM
ftr-428	1371	18	through	through	ADP
ftr-428	1371	19	2038	2038	NUM
ftr-428	1371	20	,	,	PUNCT
ftr-428	1371	21	there	there	PRON
ftr-428	1371	22	is	be	VERB
ftr-428	1371	23	also	also	ADV
ftr-428	1371	24	a	a	DET
ftr-428	1371	25	de	de	X
ftr-428	1371	26	minimis	minimis	NOUN
ftr-428	1371	27	,	,	PUNCT
ftr-428	1371	28	freebie	freebie	NOUN
ftr-428	1371	29	,	,	PUNCT
ftr-428	1371	30	aspect	aspect	NOUN
ftr-428	1371	31	to	to	ADP
ftr-428	1371	32	the	the	DET
ftr-428	1371	33	lifetime	lifetime	NOUN
ftr-428	1371	34	transfer	transfer	NOUN
ftr-428	1371	35	with	with	ADP
ftr-428	1371	36	retained	retain	VERB
ftr-428	1371	37	interest	interest	NOUN
ftr-428	1371	38	/	/	SYM
ftr-428	1371	39	powerpart	powerpart	NOUN
ftr-428	1371	40	of	of	ADP
ftr-428	1371	41	section	section	NOUN
ftr-428	1371	42	2041	2041	NUM
ftr-428	1371	43	which	which	PRON
ftr-428	1371	44	distinguishes	distinguish	VERB
ftr-428	1371	45	section	section	NOUN
ftr-428	1371	46	2041	2041	NUM
ftr-428	1371	47	general	general	ADJ
ftr-428	1371	48	powers	power	NOUN
ftr-428	1371	49	of	of	ADP
ftr-428	1371	50	appointment	appointment	NOUN
ftr-428	1371	51	from	from	ADP
ftr-428	1371	52	these	these	DET
ftr-428	1371	53	other	other	ADJ
ftr-428	1371	54	sections	section	NOUN
ftr-428	1371	55	.	.	PUNCT
ftr-428	1372	1	section	section	NOUN
ftr-428	1372	2	2514(e	2514(e	NUM
ftr-428	1372	3	)	)	PUNCT
ftr-428	1372	4	excepts	except	VERB
ftr-428	1372	5	from	from	ADP
ftr-428	1372	6	gift	gift	NOUN
ftr-428	1372	7	taxation	taxation	NOUN
ftr-428	1372	8	,	,	PUNCT
ftr-428	1372	9	and	and	CCONJ
ftr-428	1372	10	correspondingly	correspondingly	ADV
ftr-428	1372	11	2041(b)(2	2041(b)(2	NUM
ftr-428	1372	12	)	)	PUNCT
ftr-428	1372	13	provides	provide	VERB
ftr-428	1372	14	with	with	ADP
ftr-428	1372	15	respect	respect	NOUN
ftr-428	1372	16	to	to	ADP
ftr-428	1372	17	estate	estate	NOUN
ftr-428	1372	18	taxation	taxation	NOUN
ftr-428	1372	19	,	,	PUNCT
ftr-428	1372	20	that	that	SCONJ
ftr-428	1372	21	a	a	DET
ftr-428	1372	22	lapse	lapse	NOUN
ftr-428	1372	23	(	(	PUNCT
ftr-428	1372	24	not	not	PART
ftr-428	1372	25	exercising	exercise	VERB
ftr-428	1372	26	or	or	CCONJ
ftr-428	1372	27	releasing	release	VERB
ftr-428	1372	28	the	the	DET
ftr-428	1372	29	power	power	NOUN
ftr-428	1372	30	,	,	PUNCT
ftr-428	1372	31	i.e.	i.e.	X
ftr-428	1372	32	doing	do	VERB
ftr-428	1372	33	nothing	nothing	PRON
ftr-428	1372	34	)	)	PUNCT
ftr-428	1372	35	will	will	AUX
ftr-428	1372	36	not	not	PART
ftr-428	1372	37	be	be	AUX
ftr-428	1372	38	considered	consider	VERB
ftr-428	1372	39	a	a	DET
ftr-428	1372	40	release	release	NOUN
ftr-428	1372	41	such	such	ADJ
ftr-428	1372	42	as	as	ADP
ftr-428	1372	43	to	to	PART
ftr-428	1372	44	cause	cause	VERB
ftr-428	1372	45	the	the	DET
ftr-428	1372	46	property	property	NOUN
ftr-428	1372	47	to	to	PART
ftr-428	1372	48	be	be	AUX
ftr-428	1372	49	included	include	VERB
ftr-428	1372	50	in	in	ADP
ftr-428	1372	51	decedent	decedent	NOUN
ftr-428	1372	52	's	's	PART
ftr-428	1372	53	gross	gross	ADJ
ftr-428	1372	54	estate	estate	NOUN
ftr-428	1372	55	to	to	ADP
ftr-428	1372	56	the	the	DET
ftr-428	1372	57	extent	extent	NOUN
ftr-428	1372	58	that	that	SCONJ
ftr-428	1372	59	the	the	DET
ftr-428	1372	60	value	value	NOUN
ftr-428	1372	61	of	of	ADP
ftr-428	1372	62	the	the	DET
ftr-428	1372	63	property	property	NOUN
ftr-428	1372	64	subject	subject	NOUN
ftr-428	1372	65	to	to	ADP
ftr-428	1372	66	the	the	DET
ftr-428	1372	67	general	general	ADJ
ftr-428	1372	68	power	power	NOUN
ftr-428	1372	69	of	of	ADP
ftr-428	1372	70	appointment	appointment	NOUN
ftr-428	1372	71	did	do	AUX
ftr-428	1372	72	not	not	PART
ftr-428	1372	73	exceed	exceed	VERB
ftr-428	1372	74	the	the	DET
ftr-428	1372	75	greater	great	ADJ
ftr-428	1372	76	of	of	ADP
ftr-428	1372	77	$	$	SYM
ftr-428	1372	78	5,000	5,000	NUM
ftr-428	1372	79	or	or	CCONJ
ftr-428	1372	80	five	five	NUM
ftr-428	1372	81	percent	percent	NOUN
ftr-428	1372	82	of	of	ADP
ftr-428	1372	83	the	the	DET
ftr-428	1372	84	aggregate	aggregate	ADJ
ftr-428	1372	85	value	value	NOUN
ftr-428	1372	86	of	of	ADP
ftr-428	1372	87	the	the	DET
ftr-428	1372	88	property	property	NOUN
ftr-428	1372	89	subject	subject	NOUN
ftr-428	1372	90	to	to	ADP
ftr-428	1372	91	the	the	DET
ftr-428	1372	92	power	power	NOUN
ftr-428	1372	93	.	.	PUNCT
ftr-428	1373	1	that	that	PRON
ftr-428	1373	2	is	be	AUX
ftr-428	1373	3	,	,	PUNCT
ftr-428	1373	4	in	in	ADP
ftr-428	1373	5	each	each	DET
ftr-428	1373	6	year	year	NOUN
ftr-428	1373	7	that	that	SCONJ
ftr-428	1373	8	the	the	DET
ftr-428	1373	9	decedent	decedent	NOUN
ftr-428	1373	10	,	,	PUNCT
ftr-428	1373	11	during	during	ADP
ftr-428	1373	12	his	his	PRON
ftr-428	1373	13	lifetime	lifetime	NOUN
ftr-428	1373	14	,	,	PUNCT
ftr-428	1373	15	allowed	allow	VERB
ftr-428	1373	16	his	his	PRON
ftr-428	1373	17	power	power	NOUN
ftr-428	1373	18	over	over	ADP
ftr-428	1373	19	the	the	DET
ftr-428	1373	20	statutorily	statutorily	PROPN
ftr-428	1373	21	de	de	X
ftr-428	1373	22	minimis	minimis	NOUN
ftr-428	1373	23	amount	amount	NOUN
ftr-428	1373	24	of	of	ADP
ftr-428	1373	25	property	property	NOUN
ftr-428	1373	26	to	to	ADP
ftr-428	1373	27	lapse	lapse	NOUN
ftr-428	1373	28	,	,	PUNCT
ftr-428	1373	29	he	he	PRON
ftr-428	1373	30	could	could	AUX
ftr-428	1373	31	continue	continue	VERB
ftr-428	1373	32	to	to	PART
ftr-428	1373	33	receive	receive	VERB
ftr-428	1373	34	the	the	DET
ftr-428	1373	35	income	income	NOUN
ftr-428	1373	36	from	from	ADP
ftr-428	1373	37	that	that	DET
ftr-428	1373	38	amount	amount	NOUN
ftr-428	1373	39	and	and	CCONJ
ftr-428	1373	40	not	not	PART
ftr-428	1373	41	have	have	VERB
ftr-428	1373	42	any	any	DET
ftr-428	1373	43	property	property	NOUN
ftr-428	1373	44	included	include	VERB
ftr-428	1373	45	in	in	ADP
ftr-428	1373	46	his	his	PRON
ftr-428	1373	47	estate	estate	NOUN
ftr-428	1373	48	under	under	ADP
ftr-428	1373	49	the	the	DET
ftr-428	1373	50	part	part	NOUN
ftr-428	1373	51	of	of	ADP
ftr-428	1373	52	section	section	NOUN
ftr-428	1373	53	2041	2041	NUM
ftr-428	1373	54	that	that	PRON
ftr-428	1373	55	parallels	parallel	VERB
ftr-428	1373	56	sections	section	NOUN
ftr-428	1373	57	2035	2035	NUM
ftr-428	1373	58	-	-	SYM
ftr-428	1373	59	2038.237	2038.237	NUM
ftr-428	1373	60	at	at	ADP
ftr-428	1373	61	the	the	DET
ftr-428	1373	62	time	time	NOUN
ftr-428	1373	63	of	of	ADP
ftr-428	1373	64	this	this	DET
ftr-428	1373	65	rule	rule	NOUN
ftr-428	1373	66	's	's	PART
ftr-428	1373	67	enactment	enactment	NOUN
ftr-428	1373	68	,	,	PUNCT
ftr-428	1373	69	it	it	PRON
ftr-428	1373	70	was	be	AUX
ftr-428	1373	71	unclear	unclear	ADJ
ftr-428	1373	72	how	how	SCONJ
ftr-428	1373	73	popular	popular	ADJ
ftr-428	1373	74	this	this	DET
ftr-428	1373	75	device	device	NOUN
ftr-428	1373	76	would	would	AUX
ftr-428	1373	77	become	become	VERB
ftr-428	1373	78	.	.	PUNCT
ftr-428	1374	1	it	it	PRON
ftr-428	1374	2	is	be	AUX
ftr-428	1374	3	too	too	ADV
ftr-428	1374	4	early	early	ADJ
ftr-428	1374	5	to	to	PART
ftr-428	1374	6	know	know	VERB
ftr-428	1374	7	just	just	ADV
ftr-428	1374	8	what	what	DET
ftr-428	1374	9	use	use	NOUN
ftr-428	1374	10	will	will	AUX
ftr-428	1374	11	be	be	AUX
ftr-428	1374	12	made	make	VERB
ftr-428	1374	13	of	of	ADP
ftr-428	1374	14	the	the	DET
ftr-428	1374	15	provisions	provision	NOUN
ftr-428	1374	16	which	which	PRON
ftr-428	1374	17	exempt	exempt	VERB
ftr-428	1374	18	the	the	DET
ftr-428	1374	19	first	first	ADJ
ftr-428	1374	20	$	$	SYM
ftr-428	1374	21	5,000	5,000	NUM
ftr-428	1374	22	or	or	CCONJ
ftr-428	1374	23	5	5	NUM
ftr-428	1374	24	%	%	NOUN
ftr-428	1374	25	of	of	ADP
ftr-428	1374	26	atrust	atrust	PROPN
ftr-428	1374	27	fund	fund	NOUN
ftr-428	1374	28	over	over	ADP
ftr-428	1374	29	which	which	PRON
ftr-428	1374	30	a	a	DET
ftr-428	1374	31	power	power	NOUN
ftr-428	1374	32	lapses	lapse	NOUN
ftr-428	1374	33	during	during	ADP
ftr-428	1374	34	the	the	DET
ftr-428	1374	35	lifetime	lifetime	NOUN
ftr-428	1374	36	of	of	ADP
ftr-428	1374	37	the	the	DET
ftr-428	1374	38	donee	donee	NOUN
ftr-428	1374	39	.	.	PUNCT
ftr-428	1375	1	prior	prior	ADV
ftr-428	1375	2	to	to	ADP
ftr-428	1375	3	the	the	DET
ftr-428	1375	4	1942	1942	NUM
ftr-428	1375	5	act	act	NOUN
ftr-428	1375	6	it	it	PRON
ftr-428	1375	7	was	be	AUX
ftr-428	1375	8	quite	quite	ADV
ftr-428	1375	9	common	common	ADJ
ftr-428	1375	10	for	for	SCONJ
ftr-428	1375	11	a	a	DET
ftr-428	1375	12	testator	testator	NOUN
ftr-428	1375	13	in	in	ADP
ftr-428	1375	14	his	his	PRON
ftr-428	1375	15	will	will	NOUN
ftr-428	1375	16	to	to	PART
ftr-428	1375	17	give	give	VERB
ftr-428	1375	18	a	a	DET
ftr-428	1375	19	noncumulative	noncumulative	ADJ
ftr-428	1375	20	power	power	NOUN
ftr-428	1375	21	of	of	ADP
ftr-428	1375	22	invasion	invasion	NOUN
ftr-428	1375	23	of	of	ADP
ftr-428	1375	24	principal	principal	NOUN
ftr-428	1375	25	in	in	ADP
ftr-428	1375	26	a	a	DET
ftr-428	1375	27	small	small	ADJ
ftr-428	1375	28	amount	amount	NOUN
ftr-428	1375	29	each	each	DET
ftr-428	1375	30	year	year	NOUN
ftr-428	1375	31	to	to	ADP
ftr-428	1375	32	his	his	PRON
ftr-428	1375	33	widow	widow	NOUN
ftr-428	1375	34	or	or	CCONJ
ftr-428	1375	35	children	child	NOUN
ftr-428	1375	36	,	,	PUNCT
ftr-428	1375	37	and	and	CCONJ
ftr-428	1375	38	it	it	PRON
ftr-428	1375	39	is	be	AUX
ftr-428	1375	40	quite	quite	ADV
ftr-428	1375	41	likely	likely	ADJ
ftr-428	1375	42	that	that	SCONJ
ftr-428	1375	43	this	this	DET
ftr-428	1375	44	practice	practice	NOUN
ftr-428	1375	45	will	will	AUX
ftr-428	1375	46	be	be	AUX
ftr-428	1375	47	revived	revive	VERB
ftr-428	1375	48	.	.	PUNCT
ftr-428	1376	1	in	in	ADP
ftr-428	1376	2	other	other	ADJ
ftr-428	1376	3	cases	case	NOUN
ftr-428	1376	4	,	,	PUNCT
ftr-428	1376	5	testators	testator	NOUN
ftr-428	1376	6	will	will	AUX
ftr-428	1376	7	be	be	AUX
ftr-428	1376	8	content	content	ADJ
ftr-428	1376	9	to	to	PART
ftr-428	1376	10	give	give	VERB
ftr-428	1376	11	a	a	DET
ftr-428	1376	12	power	power	NOUN
ftr-428	1376	13	to	to	ADP
ftr-428	1376	14	a	a	DET
ftr-428	1376	15	disinterested	disinterested	ADJ
ftr-428	1376	16	trustee	trustee	NOUN
ftr-428	1376	17	to	to	PART
ftr-428	1376	18	pay	pay	VERB
ftr-428	1376	19	principal	principal	NOUN
ftr-428	1376	20	to	to	PART
ftr-428	1376	21	income	income	VERB
ftr-428	1376	22	beneficiaries	beneficiary	NOUN
ftr-428	1376	23	,	,	PUNCT
ftr-428	1376	24	since	since	SCONJ
ftr-428	1376	25	a	a	DET
ftr-428	1376	26	power	power	NOUN
ftr-428	1376	27	in	in	ADP
ftr-428	1376	28	which	which	DET
ftr-428	1376	29	trustee	trustee	NOUN
ftr-428	1376	30	alone	alone	ADV
ftr-428	1376	31	would	would	AUX
ftr-428	1376	32	not	not	PART
ftr-428	1376	33	involve	involve	VERB
ftr-428	1376	34	liability	liability	NOUN
ftr-428	1376	35	for	for	ADP
ftr-428	1376	36	tax.238	tax.238	NOUN
ftr-428	1376	37	237	237	NUM
ftr-428	1376	38	.	.	PUNCT
ftr-428	1377	1	note	note	NOUN
ftr-428	1377	2	,	,	PUNCT
ftr-428	1377	3	however	however	ADV
ftr-428	1377	4	,	,	PUNCT
ftr-428	1377	5	that	that	SCONJ
ftr-428	1377	6	in	in	ADP
ftr-428	1377	7	the	the	DET
ftr-428	1377	8	year	year	NOUN
ftr-428	1377	9	of	of	ADP
ftr-428	1377	10	decedent	decedent	NOUN
ftr-428	1377	11	's	's	PART
ftr-428	1377	12	death	death	NOUN
ftr-428	1377	13	,	,	PUNCT
ftr-428	1377	14	since	since	SCONJ
ftr-428	1377	15	there	there	PRON
ftr-428	1377	16	is	be	VERB
ftr-428	1377	17	no	no	DET
ftr-428	1377	18	"	"	PUNCT
ftr-428	1377	19	lapse	lapse	NOUN
ftr-428	1377	20	,	,	PUNCT
ftr-428	1377	21	"	"	PUNCT
ftr-428	1377	22	the	the	DET
ftr-428	1377	23	de	de	PROPN
ftr-428	1377	24	minimis	minimis	NOUN
ftr-428	1377	25	rule	rule	NOUN
ftr-428	1377	26	does	do	AUX
ftr-428	1377	27	not	not	PART
ftr-428	1377	28	come	come	VERB
ftr-428	1377	29	into	into	ADP
ftr-428	1377	30	play	play	NOUN
ftr-428	1377	31	and	and	CCONJ
ftr-428	1377	32	whatever	whatever	DET
ftr-428	1377	33	value	value	NOUN
ftr-428	1377	34	of	of	ADP
ftr-428	1377	35	the	the	DET
ftr-428	1377	36	property	property	NOUN
ftr-428	1377	37	over	over	ADP
ftr-428	1377	38	which	which	DET
ftr-428	1377	39	decedent	decedent	NOUN
ftr-428	1377	40	held	hold	VERB
ftr-428	1377	41	that	that	SCONJ
ftr-428	1377	42	$	$	SYM
ftr-428	1377	43	5,000	5,000	NUM
ftr-428	1377	44	or	or	CCONJ
ftr-428	1377	45	5	5	NUM
ftr-428	1377	46	%	%	NOUN
ftr-428	1377	47	power	power	NOUN
ftr-428	1377	48	is	be	AUX
ftr-428	1377	49	included	include	VERB
ftr-428	1377	50	in	in	ADP
ftr-428	1377	51	decedent	decedent	NOUN
ftr-428	1377	52	's	's	PART
ftr-428	1377	53	estate	estate	NOUN
ftr-428	1377	54	under	under	ADP
ftr-428	1377	55	the	the	DET
ftr-428	1377	56	part	part	NOUN
ftr-428	1377	57	of	of	ADP
ftr-428	1377	58	§	§	PROPN
ftr-428	1377	59	2041	2041	NUM
ftr-428	1377	60	that	that	PRON
ftr-428	1377	61	states	state	VERB
ftr-428	1377	62	that	that	SCONJ
ftr-428	1377	63	inclusion	inclusion	NOUN
ftr-428	1377	64	is	be	AUX
ftr-428	1377	65	required	require	VERB
ftr-428	1377	66	for	for	ADP
ftr-428	1377	67	general	general	ADJ
ftr-428	1377	68	donee	donee	NOUN
ftr-428	1377	69	powers	power	NOUN
ftr-428	1377	70	that	that	PRON
ftr-428	1377	71	decedent	decedent	NOUN
ftr-428	1377	72	holds	hold	VERB
ftr-428	1377	73	at	at	ADP
ftr-428	1377	74	his	his	PRON
ftr-428	1377	75	death	death	NOUN
ftr-428	1377	76	.	.	PUNCT
ftr-428	1378	1	238	238	NUM
ftr-428	1378	2	.	.	PUNCT
ftr-428	1379	1	george	george	PROPN
ftr-428	1379	2	craven	craven	PROPN
ftr-428	1379	3	,	,	PUNCT
ftr-428	1379	4	powers	power	NOUN
ftr-428	1379	5	of	of	ADP
ftr-428	1379	6	appointment	appointment	NOUN
ftr-428	1379	7	act	act	NOUN
ftr-428	1379	8	of	of	ADP
ftr-428	1379	9	1951	1951	NUM
ftr-428	1379	10	,	,	PUNCT
ftr-428	1379	11	65	65	NUM
ftr-428	1379	12	harv	harv	NOUN
ftr-428	1379	13	.	.	PUNCT
ftr-428	1380	1	l.	l.	PROPN
ftr-428	1380	2	rev	rev	PROPN
ftr-428	1380	3	.	.	PROPN
ftr-428	1380	4	55	55	NUM
ftr-428	1380	5	,	,	PUNCT
ftr-428	1380	6	78	78	NUM
ftr-428	1380	7	(	(	PUNCT
ftr-428	1380	8	195	195	NUM
ftr-428	1380	9	1	1	NUM
ftr-428	1380	10	)	)	PUNCT
ftr-428	1381	1	[	[	X
ftr-428	1381	2	hereinafter	hereinafter	NOUN
ftr-428	1381	3	craven	craven	NOUN
ftr-428	1381	4	]	]	X
ftr-428	1381	5	.	.	PUNCT
ftr-428	1382	1	2001	2001	NUM
ftr-428	1382	2	]	]	PUNCT
ftr-428	1382	3	florida	florida	PROPN
ftr-428	1382	4	tax	tax	PROPN
ftr-428	1382	5	review	review	NOUN
ftr-428	1382	6	today	today	NOUN
ftr-428	1382	7	,	,	PUNCT
ftr-428	1382	8	few	few	ADJ
ftr-428	1382	9	trusts	trust	NOUN
ftr-428	1382	10	lack	lack	VERB
ftr-428	1382	11	this	this	DET
ftr-428	1382	12	"	"	PUNCT
ftr-428	1382	13	benefit	benefit	NOUN
ftr-428	1382	14	,	,	PUNCT
ftr-428	1382	15	"	"	PUNCT
ftr-428	1382	16	'	'	NUM
ftr-428	1382	17	239	239	NUM
ftr-428	1382	18	particularly	particularly	ADV
ftr-428	1382	19	since	since	SCONJ
ftr-428	1382	20	the	the	DET
ftr-428	1382	21	crummey2	crummey2	NOUN
ftr-428	1382	22	4	4	NUM
ftr-428	1382	23	°	°	NUM
ftr-428	1382	24	case	case	NOUN
ftr-428	1382	25	and	and	CCONJ
ftr-428	1382	26	,	,	PUNCT
ftr-428	1382	27	indeed	indeed	ADV
ftr-428	1382	28	,	,	PUNCT
ftr-428	1382	29	an	an	DET
ftr-428	1382	30	estate	estate	NOUN
ftr-428	1382	31	planner	planner	NOUN
ftr-428	1382	32	might	might	AUX
ftr-428	1382	33	be	be	AUX
ftr-428	1382	34	deemed	deem	VERB
ftr-428	1382	35	incompetent	incompetent	ADJ
ftr-428	1382	36	for	for	ADP
ftr-428	1382	37	ignoring	ignore	VERB
ftr-428	1382	38	its	its	PRON
ftr-428	1382	39	use	use	NOUN
ftr-428	1382	40	in	in	ADP
ftr-428	1382	41	minimizing	minimize	VERB
ftr-428	1382	42	a	a	DET
ftr-428	1382	43	wealthy	wealthy	ADJ
ftr-428	1382	44	taxpayer	taxpayer	NOUN
ftr-428	1382	45	's	's	PART
ftr-428	1382	46	transfer	transfer	NOUN
ftr-428	1382	47	taxes.241	taxes.241	VERB
ftr-428	1382	48	the	the	DET
ftr-428	1382	49	de	de	PROPN
ftr-428	1382	50	minimis	minimis	PROPN
ftr-428	1382	51	section	section	NOUN
ftr-428	1382	52	relating	relate	VERB
ftr-428	1382	53	to	to	ADP
ftr-428	1382	54	lapses	lapse	NOUN
ftr-428	1382	55	was	be	AUX
ftr-428	1382	56	added	add	VERB
ftr-428	1382	57	in	in	ADP
ftr-428	1382	58	1951242	1951242	NUM
ftr-428	1382	59	when	when	SCONJ
ftr-428	1382	60	sections	section	NOUN
ftr-428	1382	61	2514	2514	NUM
ftr-428	1382	62	and	and	CCONJ
ftr-428	1382	63	2041	2041	NUM
ftr-428	1382	64	retroactively	retroactively	ADV
ftr-428	1382	65	replaced243	replaced243	VERB
ftr-428	1382	66	the	the	DET
ftr-428	1382	67	powers	power	NOUN
ftr-428	1382	68	of	of	ADP
ftr-428	1382	69	appointment	appointment	NOUN
ftr-428	1382	70	statute	statute	NOUN
ftr-428	1382	71	amended	amend	VERB
ftr-428	1382	72	in	in	ADP
ftr-428	1382	73	1942.244	1942.244	PROPN
ftr-428	1382	74	apparently	apparently	ADV
ftr-428	1382	75	,	,	PUNCT
ftr-428	1382	76	congress	congress	PROPN
ftr-428	1382	77	decided	decide	VERB
ftr-428	1382	78	to	to	PART
ftr-428	1382	79	codify	codify	VERB
ftr-428	1382	80	the	the	DET
ftr-428	1382	81	common	common	ADJ
ftr-428	1382	82	practice	practice	NOUN
ftr-428	1382	83	of	of	ADP
ftr-428	1382	84	allowing	allow	VERB
ftr-428	1382	85	the	the	DET
ftr-428	1382	86	beneficiary	beneficiary	NOUN
ftr-428	1382	87	the	the	DET
ftr-428	1382	88	availability	availability	NOUN
ftr-428	1382	89	of	of	ADP
ftr-428	1382	90	small	small	ADJ
ftr-428	1382	91	sums	sum	NOUN
ftr-428	1382	92	of	of	ADP
ftr-428	1382	93	money	money	NOUN
ftr-428	1382	94	from	from	ADP
ftr-428	1382	95	a	a	DET
ftr-428	1382	96	trust	trust	NOUN
ftr-428	1382	97	as	as	ADV
ftr-428	1382	98	long	long	ADV
ftr-428	1382	99	as	as	SCONJ
ftr-428	1382	100	he	he	PRON
ftr-428	1382	101	did	do	AUX
ftr-428	1382	102	n't	not	PART
ftr-428	1382	103	actually	actually	ADV
ftr-428	1382	104	withdraw	withdraw	VERB
ftr-428	1382	105	the	the	DET
ftr-428	1382	106	funds	fund	NOUN
ftr-428	1382	107	at	at	ADP
ftr-428	1382	108	the	the	DET
ftr-428	1382	109	end	end	NOUN
ftr-428	1382	110	of	of	ADP
ftr-428	1382	111	each	each	DET
ftr-428	1382	112	year	year	NOUN
ftr-428	1382	113	on	on	ADP
ftr-428	1382	114	the	the	DET
ftr-428	1382	115	grounds	ground	NOUN
ftr-428	1382	116	that	that	SCONJ
ftr-428	1382	117	some	some	DET
ftr-428	1382	118	income	income	NOUN
ftr-428	1382	119	beneficiaries	beneficiary	NOUN
ftr-428	1382	120	were	be	AUX
ftr-428	1382	121	"	"	PUNCT
ftr-428	1382	122	unsophisticated	unsophisticated	ADJ
ftr-428	1382	123	"	"	PUNCT
ftr-428	1382	124	and	and	CCONJ
ftr-428	1382	125	needed	need	VERB
ftr-428	1382	126	such	such	DET
ftr-428	1382	127	a	a	DET
ftr-428	1382	128	fallback	fallback	NOUN
ftr-428	1382	129	provision.245	provision.245	VERB
ftr-428	1382	130	whether	whether	SCONJ
ftr-428	1382	131	this	this	PRON
ftr-428	1382	132	was	be	AUX
ftr-428	1382	133	a	a	DET
ftr-428	1382	134	policy	policy	NOUN
ftr-428	1382	135	choice	choice	NOUN
ftr-428	1382	136	or	or	CCONJ
ftr-428	1382	137	apolitical	apolitical	ADJ
ftr-428	1382	138	expediency	expediency	NOUN
ftr-428	1382	139	,	,	PUNCT
ftr-428	1382	140	historically	historically	ADV
ftr-428	1382	141	,	,	PUNCT
ftr-428	1382	142	there	there	PRON
ftr-428	1382	143	has	have	AUX
ftr-428	1382	144	been	be	AUX
ftr-428	1382	145	ambivalence	ambivalence	NOUN
ftr-428	1382	146	239	239	NUM
ftr-428	1382	147	.	.	PUNCT
ftr-428	1383	1	estate	estate	NOUN
ftr-428	1383	2	planners	planner	NOUN
ftr-428	1383	3	often	often	ADV
ftr-428	1383	4	limit	limit	VERB
ftr-428	1383	5	the	the	DET
ftr-428	1383	6	time	time	NOUN
ftr-428	1383	7	for	for	ADP
ftr-428	1383	8	exercising	exercise	VERB
ftr-428	1383	9	the	the	DET
ftr-428	1383	10	$	$	SYM
ftr-428	1383	11	5,000	5,000	NUM
ftr-428	1383	12	or	or	CCONJ
ftr-428	1383	13	5	5	NUM
ftr-428	1383	14	%	%	NOUN
ftr-428	1383	15	power	power	NOUN
ftr-428	1383	16	to	to	PART
ftr-428	1383	17	ensure	ensure	VERB
ftr-428	1383	18	that	that	SCONJ
ftr-428	1383	19	it	it	PRON
ftr-428	1383	20	is	be	AUX
ftr-428	1383	21	likely	likely	ADJ
ftr-428	1383	22	to	to	PART
ftr-428	1383	23	"	"	PUNCT
ftr-428	1383	24	lapse	lapse	NOUN
ftr-428	1383	25	"	"	PUNCT
ftr-428	1383	26	and	and	CCONJ
ftr-428	1383	27	not	not	PART
ftr-428	1383	28	be	be	AUX
ftr-428	1383	29	exercised	exercise	VERB
ftr-428	1383	30	.	.	PUNCT
ftr-428	1384	1	if	if	SCONJ
ftr-428	1384	2	the	the	DET
ftr-428	1384	3	power	power	NOUN
ftr-428	1384	4	is	be	AUX
ftr-428	1384	5	exercised	exercise	VERB
ftr-428	1384	6	under	under	ADP
ftr-428	1384	7	this	this	DET
ftr-428	1384	8	situation	situation	NOUN
ftr-428	1384	9	,	,	PUNCT
ftr-428	1384	10	inclusion	inclusion	NOUN
ftr-428	1384	11	in	in	ADP
ftr-428	1384	12	decedent	decedent	PROPN
ftr-428	1384	13	's	's	PART
ftr-428	1384	14	gross	gross	ADJ
ftr-428	1384	15	estate	estate	NOUN
ftr-428	1384	16	is	be	AUX
ftr-428	1384	17	determined	determine	VERB
ftr-428	1384	18	under	under	ADP
ftr-428	1384	19	regs	reg	NOUN
ftr-428	1384	20	.	.	PUNCT
ftr-428	1385	1	§	§	PROPN
ftr-428	1385	2	20.2041	20.2041	NUM
ftr-428	1385	3	-	-	SYM
ftr-428	1385	4	3(d)(3)-(5	3(d)(3)-(5	NUM
ftr-428	1385	5	)	)	PUNCT
ftr-428	1385	6	.	.	PUNCT
ftr-428	1386	1	240	240	NUM
ftr-428	1386	2	.	.	X
ftr-428	1386	3	see	see	VERB
ftr-428	1386	4	crummey	crummey	PROPN
ftr-428	1386	5	v.	v.	PROPN
ftr-428	1386	6	commissioner	commissioner	NOUN
ftr-428	1386	7	,	,	PUNCT
ftr-428	1386	8	397	397	NUM
ftr-428	1386	9	f.2d	f.2d	SYM
ftr-428	1386	10	82	82	NUM
ftr-428	1386	11	(	(	PUNCT
ftr-428	1386	12	9th	9th	ADJ
ftr-428	1386	13	cir	cir	NOUN
ftr-428	1386	14	.	.	PUNCT
ftr-428	1386	15	1968	1968	NUM
ftr-428	1386	16	)	)	PUNCT
ftr-428	1386	17	.	.	PUNCT
ftr-428	1387	1	241	241	X
ftr-428	1387	2	.	.	PUNCT
ftr-428	1388	1	the	the	DET
ftr-428	1388	2	popularity	popularity	NOUN
ftr-428	1388	3	of	of	ADP
ftr-428	1388	4	the	the	DET
ftr-428	1388	5	combination	combination	NOUN
ftr-428	1388	6	was	be	AUX
ftr-428	1388	7	and	and	CCONJ
ftr-428	1388	8	is	be	AUX
ftr-428	1388	9	rampant	rampant	ADJ
ftr-428	1388	10	.	.	PUNCT
ftr-428	1389	1	see	see	VERB
ftr-428	1389	2	,	,	PUNCT
ftr-428	1389	3	e.g.	e.g.	ADV
ftr-428	1389	4	,	,	PUNCT
ftr-428	1389	5	report	report	NOUN
ftr-428	1389	6	on	on	ADP
ftr-428	1389	7	transfer	transfer	NOUN
ftr-428	1389	8	tax	tax	NOUN
ftr-428	1389	9	restructuring	restructuring	NOUN
ftr-428	1389	10	,	,	PUNCT
ftr-428	1389	11	supra	supra	PROPN
ftr-428	1389	12	note	note	NOUN
ftr-428	1389	13	229	229	NUM
ftr-428	1389	14	,	,	PUNCT
ftr-428	1389	15	at	at	ADP
ftr-428	1389	16	412	412	NUM
ftr-428	1389	17	(	(	PUNCT
ftr-428	1389	18	"	"	PUNCT
ftr-428	1389	19	this	this	DET
ftr-428	1389	20	'	'	PUNCT
ftr-428	1389	21	five	five	NUM
ftr-428	1389	22	-	-	PUNCT
ftr-428	1389	23	and	and	CCONJ
ftr-428	1389	24	-	-	PUNCT
ftr-428	1389	25	five	five	NUM
ftr-428	1389	26	'	'	PUNCT
ftr-428	1389	27	exception	exception	NOUN
ftr-428	1389	28	and	and	CCONJ
ftr-428	1389	29	the	the	DET
ftr-428	1389	30	resulting	result	VERB
ftr-428	1389	31	crummey	crummey	NOUN
ftr-428	1389	32	problem	problem	NOUN
ftr-428	1389	33	discussed	discuss	VERB
ftr-428	1389	34	above	above	ADV
ftr-428	1389	35	may	may	AUX
ftr-428	1389	36	be	be	AUX
ftr-428	1389	37	routinely	routinely	ADV
ftr-428	1389	38	exploited	exploit	VERB
ftr-428	1389	39	by	by	ADP
ftr-428	1389	40	some	some	DET
ftr-428	1389	41	sophisticated	sophisticated	ADJ
ftr-428	1389	42	taxpayers	taxpayer	NOUN
ftr-428	1389	43	.	.	PUNCT
ftr-428	1390	1	"	"	PUNCT
ftr-428	1390	2	)	)	PUNCT
ftr-428	1390	3	.	.	PUNCT
ftr-428	1391	1	242	242	NUM
ftr-428	1391	2	.	.	PUNCT
ftr-428	1392	1	powers	power	NOUN
ftr-428	1392	2	of	of	ADP
ftr-428	1392	3	appointment	appointment	NOUN
ftr-428	1392	4	act	act	NOUN
ftr-428	1392	5	of	of	ADP
ftr-428	1392	6	1951	1951	NUM
ftr-428	1392	7	,	,	PUNCT
ftr-428	1392	8	pub	pub	NOUN
ftr-428	1392	9	.	.	PUNCT
ftr-428	1393	1	l.	l.	PROPN
ftr-428	1393	2	no	no	INTJ
ftr-428	1393	3	.	.	PROPN
ftr-428	1394	1	82	82	NUM
ftr-428	1394	2	-	-	SYM
ftr-428	1394	3	58	58	NUM
ftr-428	1394	4	,	,	PUNCT
ftr-428	1394	5	65	65	NUM
ftr-428	1394	6	stat	stat	NOUN
ftr-428	1394	7	.	.	PUNCT
ftr-428	1395	1	91	91	NUM
ftr-428	1395	2	(	(	PUNCT
ftr-428	1395	3	1951	1951	NUM
ftr-428	1395	4	)	)	PUNCT
ftr-428	1396	1	,	,	PUNCT
ftr-428	1396	2	reprinted	reprint	VERB
ftr-428	1396	3	in	in	ADP
ftr-428	1396	4	1951	1951	NUM
ftr-428	1396	5	-	-	SYM
ftr-428	1396	6	2	2	NUM
ftr-428	1396	7	c.	c.	PROPN
ftr-428	1396	8	b.	b.	PROPN
ftr-428	1396	9	343	343	NUM
ftr-428	1396	10	.	.	PUNCT
ftr-428	1397	1	243	243	NUM
ftr-428	1397	2	.	.	PUNCT
ftr-428	1398	1	the	the	DET
ftr-428	1398	2	powers	power	NOUN
ftr-428	1398	3	of	of	ADP
ftr-428	1398	4	appointment	appointment	NOUN
ftr-428	1398	5	act	act	NOUN
ftr-428	1398	6	of	of	ADP
ftr-428	1398	7	1951	1951	NUM
ftr-428	1398	8	retroactively	retroactively	ADV
ftr-428	1398	9	applied	apply	VERB
ftr-428	1398	10	to	to	ADP
ftr-428	1398	11	powers	power	NOUN
ftr-428	1398	12	of	of	ADP
ftr-428	1398	13	appointment	appointment	NOUN
ftr-428	1398	14	created	create	VERB
ftr-428	1398	15	since	since	SCONJ
ftr-428	1398	16	1942	1942	NUM
ftr-428	1398	17	as	as	ADV
ftr-428	1398	18	well	well	ADV
ftr-428	1398	19	as	as	ADP
ftr-428	1398	20	retaining	retain	VERB
ftr-428	1398	21	the	the	DET
ftr-428	1398	22	pre-1942	pre-1942	NOUN
ftr-428	1398	23	act	act	PROPN
ftr-428	1398	24	provision	provision	NOUN
ftr-428	1398	25	with	with	ADP
ftr-428	1398	26	respect	respect	NOUN
ftr-428	1398	27	to	to	ADP
ftr-428	1398	28	powers	power	NOUN
ftr-428	1398	29	created	create	VERB
ftr-428	1398	30	before	before	ADP
ftr-428	1398	31	october	october	PROPN
ftr-428	1398	32	21	21	NUM
ftr-428	1398	33	,	,	PUNCT
ftr-428	1398	34	1942	1942	NUM
ftr-428	1398	35	.	.	PUNCT
ftr-428	1399	1	see	see	VERB
ftr-428	1399	2	1951	1951	NUM
ftr-428	1399	3	s.	s.	PROPN
ftr-428	1399	4	rep	rep	PROPN
ftr-428	1399	5	.	.	PROPN
ftr-428	1399	6	,	,	PUNCT
ftr-428	1399	7	supra	supra	PROPN
ftr-428	1399	8	note	note	VERB
ftr-428	1399	9	233	233	NUM
ftr-428	1399	10	,	,	PUNCT
ftr-428	1399	11	at	at	ADP
ftr-428	1399	12	1530	1530	NUM
ftr-428	1399	13	,	,	PUNCT
ftr-428	1399	14	1532	1532	NUM
ftr-428	1399	15	.	.	PUNCT
ftr-428	1400	1	244	244	NUM
ftr-428	1400	2	.	.	PUNCT
ftr-428	1401	1	the	the	DET
ftr-428	1401	2	revenue	revenue	NOUN
ftr-428	1401	3	act	act	NOUN
ftr-428	1401	4	of	of	ADP
ftr-428	1401	5	1942	1942	NUM
ftr-428	1401	6	,	,	PUNCT
ftr-428	1401	7	pub	pub	NOUN
ftr-428	1401	8	.	.	PUNCT
ftr-428	1402	1	l.	l.	PROPN
ftr-428	1402	2	no	no	INTJ
ftr-428	1402	3	.	.	PROPN
ftr-428	1403	1	77	77	NUM
ftr-428	1403	2	-	-	SYM
ftr-428	1403	3	753	753	NUM
ftr-428	1403	4	,	,	PUNCT
ftr-428	1403	5	56	56	NUM
ftr-428	1403	6	stat	stat	NOUN
ftr-428	1403	7	.	.	PUNCT
ftr-428	1404	1	798	798	NUM
ftr-428	1404	2	(	(	PUNCT
ftr-428	1404	3	1942	1942	NUM
ftr-428	1404	4	)	)	PUNCT
ftr-428	1404	5	.	.	PUNCT
ftr-428	1405	1	the	the	DET
ftr-428	1405	2	revenue	revenue	NOUN
ftr-428	1405	3	act	act	NOUN
ftr-428	1405	4	of	of	ADP
ftr-428	1405	5	1942	1942	NUM
ftr-428	1405	6	was	be	AUX
ftr-428	1405	7	enacted	enact	VERB
ftr-428	1405	8	in	in	ADP
ftr-428	1405	9	response	response	NOUN
ftr-428	1405	10	to	to	ADP
ftr-428	1405	11	the	the	DET
ftr-428	1405	12	supreme	supreme	PROPN
ftr-428	1405	13	court	court	PROPN
ftr-428	1405	14	's	's	PART
ftr-428	1405	15	decision	decision	NOUN
ftr-428	1405	16	in	in	ADP
ftr-428	1405	17	safe	safe	ADJ
ftr-428	1405	18	deposit	deposit	NOUN
ftr-428	1405	19	and	and	CCONJ
ftr-428	1405	20	trust	trust	PROPN
ftr-428	1405	21	co.	co.	PROPN
ftr-428	1405	22	of	of	ADP
ftr-428	1405	23	baltimore	baltimore	PROPN
ftr-428	1405	24	,	,	PUNCT
ftr-428	1405	25	wherein	wherein	SCONJ
ftr-428	1405	26	the	the	DET
ftr-428	1405	27	court	court	NOUN
ftr-428	1405	28	refused	refuse	VERB
ftr-428	1405	29	to	to	PART
ftr-428	1405	30	expand	expand	VERB
ftr-428	1405	31	the	the	DET
ftr-428	1405	32	purview	purview	NOUN
ftr-428	1405	33	of	of	ADP
ftr-428	1405	34	§	§	PROPN
ftr-428	1405	35	2033	2033	NUM
ftr-428	1405	36	to	to	PART
ftr-428	1405	37	include	include	VERB
ftr-428	1405	38	unexercised	unexercised	ADJ
ftr-428	1405	39	general	general	ADJ
ftr-428	1405	40	powers	power	NOUN
ftr-428	1405	41	of	of	ADP
ftr-428	1405	42	appointment	appointment	NOUN
ftr-428	1405	43	.	.	PUNCT
ftr-428	1406	1	see	see	VERB
ftr-428	1406	2	helvering	helvere	VERB
ftr-428	1406	3	v.	v.	ADP
ftr-428	1406	4	safe	safe	ADJ
ftr-428	1406	5	deposit	deposit	NOUN
ftr-428	1406	6	&	&	CCONJ
ftr-428	1406	7	trust	trust	PROPN
ftr-428	1406	8	co.	co.	PROPN
ftr-428	1406	9	of	of	ADP
ftr-428	1406	10	baltimore	baltimore	PROPN
ftr-428	1406	11	,	,	PUNCT
ftr-428	1406	12	316	316	NUM
ftr-428	1406	13	u.s	u.s	PROPN
ftr-428	1406	14	.	.	PROPN
ftr-428	1406	15	56	56	NUM
ftr-428	1406	16	(	(	PUNCT
ftr-428	1406	17	1942	1942	NUM
ftr-428	1406	18	)	)	PUNCT
ftr-428	1406	19	.	.	PUNCT
ftr-428	1407	1	with	with	ADP
ftr-428	1407	2	respect	respect	NOUN
ftr-428	1407	3	to	to	ADP
ftr-428	1407	4	a	a	DET
ftr-428	1407	5	general	general	ADJ
ftr-428	1407	6	power	power	NOUN
ftr-428	1407	7	of	of	ADP
ftr-428	1407	8	appointment	appointment	NOUN
ftr-428	1407	9	created	create	VERB
ftr-428	1407	10	preoctober	preoctober	NOUN
ftr-428	1407	11	21	21	NUM
ftr-428	1407	12	,	,	PUNCT
ftr-428	1407	13	1942	1942	NUM
ftr-428	1407	14	,	,	PUNCT
ftr-428	1407	15	only	only	ADV
ftr-428	1407	16	exercised	exercise	VERB
ftr-428	1407	17	powers	power	NOUN
ftr-428	1407	18	were	be	AUX
ftr-428	1407	19	included	include	VERB
ftr-428	1407	20	in	in	ADP
ftr-428	1407	21	the	the	DET
ftr-428	1407	22	holder	holder	NOUN
ftr-428	1407	23	's	's	PART
ftr-428	1407	24	gross	gross	ADJ
ftr-428	1407	25	estate	estate	NOUN
ftr-428	1407	26	.	.	PUNCT
ftr-428	1408	1	that	that	PRON
ftr-428	1408	2	is	is	AUX
ftr-428	1408	3	,	,	PUNCT
ftr-428	1408	4	lapsed	lapse	VERB
ftr-428	1408	5	or	or	CCONJ
ftr-428	1408	6	released	release	VERB
ftr-428	1408	7	powers	power	NOUN
ftr-428	1408	8	were	be	AUX
ftr-428	1408	9	not	not	PART
ftr-428	1408	10	subject	subject	ADJ
ftr-428	1408	11	to	to	ADP
ftr-428	1408	12	transfer	transfer	NOUN
ftr-428	1408	13	tax	tax	NOUN
ftr-428	1408	14	.	.	PUNCT
ftr-428	1409	1	indeed	indeed	ADV
ftr-428	1409	2	,	,	PUNCT
ftr-428	1409	3	when	when	SCONJ
ftr-428	1409	4	congress	congress	PROPN
ftr-428	1409	5	enacted	enact	VERB
ftr-428	1409	6	the	the	DET
ftr-428	1409	7	powers	power	NOUN
ftr-428	1409	8	of	of	ADP
ftr-428	1409	9	appointment	appointment	NOUN
ftr-428	1409	10	act	act	NOUN
ftr-428	1409	11	of	of	ADP
ftr-428	1409	12	1951	1951	NUM
ftr-428	1409	13	,	,	PUNCT
ftr-428	1409	14	there	there	PRON
ftr-428	1409	15	were	be	VERB
ftr-428	1409	16	advocates	advocate	NOUN
ftr-428	1409	17	of	of	ADP
ftr-428	1409	18	extending	extend	VERB
ftr-428	1409	19	this	this	DET
ftr-428	1409	20	pre-1942	pre-1942	NOUN
ftr-428	1409	21	rule	rule	VERB
ftr-428	1409	22	so	so	SCONJ
ftr-428	1409	23	that	that	SCONJ
ftr-428	1409	24	the	the	DET
ftr-428	1409	25	only	only	ADJ
ftr-428	1409	26	powers	power	NOUN
ftr-428	1409	27	that	that	PRON
ftr-428	1409	28	would	would	AUX
ftr-428	1409	29	be	be	AUX
ftr-428	1409	30	subject	subject	ADJ
ftr-428	1409	31	to	to	ADP
ftr-428	1409	32	estate	estate	NOUN
ftr-428	1409	33	taxation	taxation	NOUN
ftr-428	1409	34	would	would	AUX
ftr-428	1409	35	be	be	AUX
ftr-428	1409	36	those	those	PRON
ftr-428	1409	37	connected	connect	VERB
ftr-428	1409	38	with	with	ADP
ftr-428	1409	39	property	property	NOUN
ftr-428	1409	40	that	that	PRON
ftr-428	1409	41	had	have	AUX
ftr-428	1409	42	previously	previously	ADV
ftr-428	1409	43	been	be	AUX
ftr-428	1409	44	allowed	allow	VERB
ftr-428	1409	45	the	the	DET
ftr-428	1409	46	marital	marital	ADJ
ftr-428	1409	47	deduction	deduction	NOUN
ftr-428	1409	48	.	.	PUNCT
ftr-428	1410	1	see	see	VERB
ftr-428	1410	2	preliminary	preliminary	ADJ
ftr-428	1410	3	digest	digest	NOUN
ftr-428	1410	4	of	of	ADP
ftr-428	1410	5	suggestions	suggestion	NOUN
ftr-428	1410	6	for	for	ADP
ftr-428	1410	7	internal	internal	ADJ
ftr-428	1410	8	revenue	revenue	NOUN
ftr-428	1410	9	revision	revision	NOUN
ftr-428	1410	10	submitted	submit	VERB
ftr-428	1410	11	to	to	ADP
ftr-428	1410	12	the	the	DET
ftr-428	1410	13	joint	joint	ADJ
ftr-428	1410	14	committee	committee	NOUN
ftr-428	1410	15	on	on	ADP
ftr-428	1410	16	internal	internal	ADJ
ftr-428	1410	17	revenue	revenue	NOUN
ftr-428	1410	18	taxation	taxation	NOUN
ftr-428	1410	19	,	,	PUNCT
ftr-428	1410	20	prepared	prepare	VERB
ftr-428	1410	21	by	by	ADP
ftr-428	1410	22	the	the	DET
ftr-428	1410	23	staff	staff	NOUN
ftr-428	1410	24	of	of	ADP
ftr-428	1410	25	the	the	DET
ftr-428	1410	26	joint	joint	ADJ
ftr-428	1410	27	comm	comm	NOUN
ftr-428	1410	28	.	.	PUNCT
ftr-428	1411	1	on	on	ADP
ftr-428	1411	2	internal	internal	ADJ
ftr-428	1411	3	revenue	revenue	NOUN
ftr-428	1411	4	taxation	taxation	NOUN
ftr-428	1411	5	,	,	PUNCT
ftr-428	1411	6	april	april	PROPN
ftr-428	1411	7	21	21	NUM
ftr-428	1411	8	,	,	PUNCT
ftr-428	1411	9	1953	1953	NUM
ftr-428	1411	10	,	,	PUNCT
ftr-428	1411	11	p.	p.	NOUN
ftr-428	1411	12	10	10	NUM
ftr-428	1411	13	8	8	NUM
ftr-428	1411	14	.	.	PUNCT
ftr-428	1412	1	245	245	NUM
ftr-428	1412	2	.	.	PUNCT
ftr-428	1412	3	see	see	VERB
ftr-428	1412	4	1951	1951	NUM
ftr-428	1412	5	s.	s.	PROPN
ftr-428	1412	6	rep	rep	PROPN
ftr-428	1412	7	.	.	PROPN
ftr-428	1412	8	,	,	PUNCT
ftr-428	1412	9	supra	supra	PROPN
ftr-428	1412	10	note	note	VERB
ftr-428	1412	11	233	233	NUM
ftr-428	1412	12	,	,	PUNCT
ftr-428	1412	13	at	at	ADP
ftr-428	1412	14	1535	1535	NUM
ftr-428	1412	15	(	(	PUNCT
ftr-428	1412	16	"	"	PUNCT
ftr-428	1412	17	since	since	SCONJ
ftr-428	1412	18	the	the	DET
ftr-428	1412	19	problem	problem	NOUN
ftr-428	1412	20	of	of	ADP
ftr-428	1412	21	the	the	DET
ftr-428	1412	22	termination	termination	NOUN
ftr-428	1412	23	or	or	CCONJ
ftr-428	1412	24	lapse	lapse	NOUN
ftr-428	1412	25	of	of	ADP
ftr-428	1412	26	powers	power	NOUN
ftr-428	1412	27	of	of	ADP
ftr-428	1412	28	appointment	appointment	NOUN
ftr-428	1412	29	during	during	ADP
ftr-428	1412	30	life	life	NOUN
ftr-428	1412	31	arises	arise	VERB
ftr-428	1412	32	primarily	primarily	ADV
ftr-428	1412	33	in	in	ADP
ftr-428	1412	34	the	the	DET
ftr-428	1412	35	case	case	NOUN
ftr-428	1412	36	of	of	ADP
ftr-428	1412	37	dispositions	disposition	NOUN
ftr-428	1412	38	of	of	ADP
ftr-428	1412	39	moderate	moderate	ADJ
ftr-428	1412	40	-	-	PUNCT
ftr-428	1412	41	sized	sized	ADJ
ftr-428	1412	42	properties	property	NOUN
ftr-428	1412	43	where	where	SCONJ
ftr-428	1412	44	the	the	DET
ftr-428	1412	45	donor	donor	NOUN
ftr-428	1412	46	is	be	AUX
ftr-428	1412	47	afraid	afraid	ADJ
ftr-428	1412	48	the	the	DET
ftr-428	1412	49	income	income	NOUN
ftr-428	1412	50	will	will	AUX
ftr-428	1412	51	be	be	AUX
ftr-428	1412	52	insufficient	insufficient	ADJ
ftr-428	1412	53	for	for	ADP
ftr-428	1412	54	the	the	DET
ftr-428	1412	55	income	income	NOUN
ftr-428	1412	56	beneficiary	beneficiary	NOUN
ftr-428	1412	57	and	and	CCONJ
ftr-428	1412	58	therefore	therefore	ADV
ftr-428	1412	59	gives	give	VERB
ftr-428	1412	60	the	the	DET
ftr-428	1412	61	income	income	NOUN
ftr-428	1412	62	beneficiary	beneficiary	NOUN
ftr-428	1412	63	a	a	DET
ftr-428	1412	64	noncumulative	noncumulative	ADJ
ftr-428	1412	65	invasion	invasion	NOUN
ftr-428	1412	66	power	power	NOUN
ftr-428	1412	67	,	,	PUNCT
ftr-428	1412	68	it	it	PRON
ftr-428	1412	69	is	be	AUX
ftr-428	1412	70	believed	believe	VERB
ftr-428	1412	71	that	that	SCONJ
ftr-428	1412	72	the	the	DET
ftr-428	1412	73	exemption	exemption	NOUN
ftr-428	1412	74	provided	provide	VERB
ftr-428	1412	75	in	in	ADP
ftr-428	1412	76	the	the	DET
ftr-428	1412	77	committee	committee	NOUN
ftr-428	1412	78	amendment	amendment	NOUN
ftr-428	1412	79	(	(	PUNCT
ftr-428	1412	80	$	$	SYM
ftr-428	1412	81	5,000	5,000	NUM
ftr-428	1412	82	or	or	CCONJ
ftr-428	1412	83	5	5	NUM
ftr-428	1412	84	percent	percent	NOUN
ftr-428	1412	85	of	of	ADP
ftr-428	1412	86	the	the	DET
ftr-428	1412	87	principal	principal	NOUN
ftr-428	1412	88	)	)	PUNCT
ftr-428	1412	89	will	will	AUX
ftr-428	1412	90	be	be	AUX
ftr-428	1412	91	adequate	adequate	ADJ
ftr-428	1412	92	to	to	PART
ftr-428	1412	93	cover	cover	VERB
ftr-428	1412	94	the	the	DET
ftr-428	1412	95	usual	usual	ADJ
ftr-428	1412	96	cases	case	NOUN
ftr-428	1412	97	without	without	ADP
ftr-428	1412	98	being	be	AUX
ftr-428	1412	99	subject	subject	ADJ
ftr-428	1412	100	to	to	ADP
ftr-428	1412	101	possible	possible	ADJ
ftr-428	1412	102	abuse	abuse	NOUN
ftr-428	1412	103	.	.	PUNCT
ftr-428	1412	104	"	"	PUNCT
ftr-428	1412	105	)	)	PUNCT
ftr-428	1412	106	see	see	VERB
ftr-428	1412	107	also	also	ADV
ftr-428	1412	108	craven	craven	ADJ
ftr-428	1412	109	,	,	PUNCT
ftr-428	1412	110	supra	supra	PROPN
ftr-428	1412	111	note	note	NOUN
ftr-428	1412	112	238	238	NUM
ftr-428	1412	113	at	at	ADP
ftr-428	1412	114	77	77	NUM
ftr-428	1412	115	.	.	PUNCT
ftr-428	1413	1	in	in	ADP
ftr-428	1413	2	addition	addition	NOUN
ftr-428	1413	3	,	,	PUNCT
ftr-428	1413	4	"	"	PUNCT
ftr-428	1413	5	the	the	DET
ftr-428	1413	6	bar	bar	NOUN
ftr-428	1413	7	association	association	NOUN
ftr-428	1413	8	representatives	representative	NOUN
ftr-428	1413	9	,	,	PUNCT
ftr-428	1413	10	on	on	ADP
ftr-428	1413	11	the	the	DET
ftr-428	1413	12	other	other	ADJ
ftr-428	1413	13	hand	hand	NOUN
ftr-428	1413	14	,	,	PUNCT
ftr-428	1413	15	pointed	point	VERB
ftr-428	1413	16	out	out	ADP
ftr-428	1413	17	...	...	PUNCT
ftr-428	1413	18	donees	donee	NOUN
ftr-428	1413	19	in	in	ADP
ftr-428	1413	20	small	small	ADJ
ftr-428	1413	21	communities	community	NOUN
ftr-428	1413	22	or	or	CCONJ
ftr-428	1413	23	with	with	ADP
ftr-428	1413	24	general	general	ADJ
ftr-428	1413	25	powers	power	NOUN
ftr-428	1413	26	over	over	ADP
ftr-428	1413	27	small	small	ADJ
ftr-428	1413	28	funds	fund	NOUN
ftr-428	1413	29	,	,	PUNCT
ftr-428	1413	30	who	who	PRON
ftr-428	1413	31	did	do	AUX
ftr-428	1413	32	not	not	PART
ftr-428	1413	33	have	have	VERB
ftr-428	1413	34	access	access	NOUN
ftr-428	1413	35	to	to	ADP
ftr-428	1413	36	competent	competent	ADJ
ftr-428	1413	37	legal	legal	ADJ
ftr-428	1413	38	advice	advice	NOUN
ftr-428	1413	39	,	,	PUNCT
ftr-428	1413	40	either	either	CCONJ
ftr-428	1413	41	might	might	AUX
ftr-428	1413	42	not	not	PART
ftr-428	1413	43	learn	learn	VERB
ftr-428	1413	44	of	of	ADP
ftr-428	1413	45	the	the	DET
ftr-428	1413	46	existence	existence	NOUN
ftr-428	1413	47	or	or	CCONJ
ftr-428	1413	48	nature	nature	NOUN
ftr-428	1413	49	of	of	ADP
ftr-428	1413	50	their	their	PRON
ftr-428	1413	51	powers	power	NOUN
ftr-428	1413	52	or	or	CCONJ
ftr-428	1413	53	might	might	AUX
ftr-428	1413	54	not	not	PART
ftr-428	1413	55	be	be	AUX
ftr-428	1413	56	properly	properly	ADV
ftr-428	1413	57	advised	advise	VERB
ftr-428	1413	58	of	of	ADP
ftr-428	1413	59	steps	step	NOUN
ftr-428	1413	60	which	which	PRON
ftr-428	1413	61	could	could	AUX
ftr-428	1413	62	be	be	AUX
ftr-428	1413	63	taken	take	VERB
ftr-428	1413	64	to	to	PART
ftr-428	1413	65	reduce	reduce	VERB
ftr-428	1413	66	their	their	PRON
ftr-428	1413	67	estate	estate	NOUN
ftr-428	1413	68	tax	tax	NOUN
ftr-428	1413	69	liability	liability	NOUN
ftr-428	1413	70	.	.	PUNCT
ftr-428	1413	71	"	"	PUNCT
ftr-428	1414	1	craven	craven	NOUN
ftr-428	1414	2	,	,	PUNCT
ftr-428	1414	3	supra	supra	PROPN
ftr-428	1414	4	note	note	NOUN
ftr-428	1414	5	238	238	NUM
ftr-428	1414	6	,	,	PUNCT
ftr-428	1414	7	at	at	ADP
ftr-428	1414	8	63	63	NUM
ftr-428	1414	9	.	.	PUNCT
ftr-428	1415	1	[	[	X
ftr-428	1415	2	vol	vol	NOUN
ftr-428	1415	3	.	.	PUNCT
ftr-428	1415	4	5:2	5:2	NUM
ftr-428	1415	5	contingencies	contingency	NOUN
ftr-428	1415	6	and	and	CCONJ
ftr-428	1415	7	the	the	DET
ftr-428	1415	8	estate	estate	NOUN
ftr-428	1415	9	tax	tax	NOUN
ftr-428	1415	10	about	about	ADP
ftr-428	1415	11	its	its	PRON
ftr-428	1415	12	retention.246	retention.246	PROPN
ftr-428	1415	13	indeed	indeed	ADV
ftr-428	1415	14	,	,	PUNCT
ftr-428	1415	15	it	it	PRON
ftr-428	1415	16	is	be	AUX
ftr-428	1415	17	hard	hard	ADJ
ftr-428	1415	18	to	to	PART
ftr-428	1415	19	find	find	VERB
ftr-428	1415	20	a	a	DET
ftr-428	1415	21	cogent	cogent	ADJ
ftr-428	1415	22	policy	policy	NOUN
ftr-428	1415	23	reason	reason	NOUN
ftr-428	1415	24	for	for	ADP
ftr-428	1415	25	its	its	PRON
ftr-428	1415	26	retention	retention	NOUN
ftr-428	1415	27	;	;	PUNCT
ftr-428	1415	28	section	section	NOUN
ftr-428	1415	29	2033	2033	NUM
ftr-428	1415	30	,	,	PUNCT
ftr-428	1415	31	the	the	DET
ftr-428	1415	32	section	section	NOUN
ftr-428	1415	33	's	's	PART
ftr-428	1415	34	clearest	clear	ADJ
ftr-428	1415	35	parallel	parallel	NOUN
ftr-428	1415	36	,	,	PUNCT
ftr-428	1415	37	does	do	AUX
ftr-428	1415	38	not	not	PART
ftr-428	1415	39	contain	contain	VERB
ftr-428	1415	40	such	such	DET
ftr-428	1415	41	a	a	DET
ftr-428	1415	42	similar	similar	ADJ
ftr-428	1415	43	exception	exception	NOUN
ftr-428	1415	44	.	.	PUNCT
ftr-428	1416	1	rather	rather	ADV
ftr-428	1416	2	,	,	PUNCT
ftr-428	1416	3	the	the	DET
ftr-428	1416	4	unified	unified	ADJ
ftr-428	1416	5	credit	credit	NOUN
ftr-428	1416	6	exempts	exempt	VERB
ftr-428	1416	7	small	small	ADJ
ftr-428	1416	8	estates	estate	NOUN
ftr-428	1416	9	froni	froni	NOUN
ftr-428	1416	10	transfer	transfer	NOUN
ftr-428	1416	11	taxation247	taxation247	PROPN
ftr-428	1416	12	and	and	CCONJ
ftr-428	1416	13	protecting	protect	VERB
ftr-428	1416	14	wealthy	wealthy	ADJ
ftr-428	1416	15	beneficiaries	beneficiary	NOUN
ftr-428	1416	16	from	from	ADP
ftr-428	1416	17	their	their	PRON
ftr-428	1416	18	own	own	ADJ
ftr-428	1416	19	lack	lack	NOUN
ftr-428	1416	20	of	of	ADP
ftr-428	1416	21	financial	financial	ADJ
ftr-428	1416	22	sophistication	sophistication	NOUN
ftr-428	1416	23	is	be	AUX
ftr-428	1416	24	either	either	CCONJ
ftr-428	1416	25	no	no	ADV
ftr-428	1416	26	longer	long	ADV
ftr-428	1416	27	necessary248	necessary248	PROPN
ftr-428	1416	28	or	or	CCONJ
ftr-428	1416	29	too	too	ADV
ftr-428	1416	30	paternalistic	paternalistic	ADJ
ftr-428	1416	31	.	.	PUNCT
ftr-428	1417	1	moreover	moreover	ADV
ftr-428	1417	2	,	,	PUNCT
ftr-428	1417	3	ironically	ironically	ADV
ftr-428	1417	4	,	,	PUNCT
ftr-428	1417	5	while	while	SCONJ
ftr-428	1417	6	the	the	DET
ftr-428	1417	7	main	main	ADJ
ftr-428	1417	8	purpose	purpose	NOUN
ftr-428	1417	9	of	of	ADP
ftr-428	1417	10	the	the	DET
ftr-428	1417	11	1951	1951	NUM
ftr-428	1417	12	actwas	actwa	VERB
ftr-428	1417	13	"	"	PUNCT
ftr-428	1417	14	to	to	PART
ftr-428	1417	15	make	make	VERB
ftr-428	1417	16	the	the	DET
ftr-428	1417	17	lawsimple	lawsimple	NOUN
ftr-428	1417	18	and	and	CCONJ
ftr-428	1417	19	definite	definite	ADJ
ftr-428	1417	20	enough	enough	ADV
ftr-428	1417	21	to	to	PART
ftr-428	1417	22	be	be	AUX
ftr-428	1417	23	understood	understand	VERB
ftr-428	1417	24	and	and	CCONJ
ftr-428	1417	25	applied	apply	VERB
ftr-428	1417	26	by	by	ADP
ftr-428	1417	27	the	the	DET
ftr-428	1417	28	average	average	ADJ
ftr-428	1417	29	lawyer	lawyer	NOUN
ftr-428	1417	30	,	,	PUNCT
ftr-428	1417	31	"	"	PUNCT
ftr-428	1417	32	'	'	NUM
ftr-428	1417	33	249	249	NUM
ftr-428	1417	34	the	the	DET
ftr-428	1417	35	$	$	SYM
ftr-428	1417	36	5,000	5,000	NUM
ftr-428	1417	37	or	or	CCONJ
ftr-428	1417	38	five	five	NUM
ftr-428	1417	39	percent	percent	NOUN
ftr-428	1417	40	power	power	NOUN
ftr-428	1417	41	exception	exception	NOUN
ftr-428	1417	42	has	have	AUX
ftr-428	1417	43	produced	produce	VERB
ftr-428	1417	44	some	some	PRON
ftr-428	1417	45	of	of	ADP
ftr-428	1417	46	the	the	DET
ftr-428	1417	47	more	more	ADV
ftr-428	1417	48	complex	complex	ADJ
ftr-428	1417	49	calculations	calculation	NOUN
ftr-428	1417	50	for	for	ADP
ftr-428	1417	51	estate	estate	NOUN
ftr-428	1417	52	tax	tax	NOUN
ftr-428	1417	53	inclusions	inclusion	NOUN
ftr-428	1417	54	where	where	SCONJ
ftr-428	1417	55	the	the	DET
ftr-428	1417	56	decedent	decedent	NOUN
ftr-428	1417	57	's	's	PART
ftr-428	1417	58	lapsed	lapse	VERB
ftr-428	1417	59	powers	power	NOUN
ftr-428	1417	60	exceed	exceed	VERB
ftr-428	1417	61	that	that	DET
ftr-428	1417	62	threshold.250	threshold.250	PROPN
ftr-428	1417	63	2	2	NUM
ftr-428	1417	64	.	.	PUNCT
ftr-428	1417	65	contingencies	contingency	NOUN
ftr-428	1417	66	and	and	CCONJ
ftr-428	1417	67	section	section	NOUN
ftr-428	1417	68	2041.-what	2041.-what	NUM
ftr-428	1417	69	if	if	SCONJ
ftr-428	1417	70	decedent	decedent	NOUN
ftr-428	1417	71	holds	hold	VERB
ftr-428	1417	72	at	at	ADP
ftr-428	1417	73	his	his	PRON
ftr-428	1417	74	death	death	NOUN
ftr-428	1417	75	a	a	DET
ftr-428	1417	76	power	power	NOUN
ftr-428	1417	77	to	to	PART
ftr-428	1417	78	appoint	appoint	VERB
ftr-428	1417	79	property	property	NOUN
ftr-428	1417	80	only	only	ADV
ftr-428	1417	81	if	if	SCONJ
ftr-428	1417	82	certain	certain	ADJ
ftr-428	1417	83	conditions	condition	NOUN
ftr-428	1417	84	are	be	AUX
ftr-428	1417	85	first	first	ADV
ftr-428	1417	86	met	meet	VERB
ftr-428	1417	87	?	?	PUNCT
ftr-428	1418	1	does	do	AUX
ftr-428	1418	2	he	he	PRON
ftr-428	1418	3	have	have	VERB
ftr-428	1418	4	a	a	DET
ftr-428	1418	5	general	general	ADJ
ftr-428	1418	6	power	power	NOUN
ftr-428	1418	7	of	of	ADP
ftr-428	1418	8	appointment	appointment	NOUN
ftr-428	1418	9	?	?	PUNCT
ftr-428	1419	1	is	be	AUX
ftr-428	1419	2	the	the	DET
ftr-428	1419	3	property	property	NOUN
ftr-428	1419	4	subject	subject	NOUN
ftr-428	1419	5	to	to	ADP
ftr-428	1419	6	such	such	DET
ftr-428	1419	7	a	a	DET
ftr-428	1419	8	power	power	NOUN
ftr-428	1419	9	valued	value	VERB
ftr-428	1419	10	to	to	PART
ftr-428	1419	11	take	take	VERB
ftr-428	1419	12	into	into	ADP
ftr-428	1419	13	account	account	NOUN
ftr-428	1419	14	the	the	DET
ftr-428	1419	15	contingency	contingency	NOUN
ftr-428	1419	16	?	?	PUNCT
ftr-428	1420	1	under	under	ADP
ftr-428	1420	2	the	the	DET
ftr-428	1420	3	law	law	NOUN
ftr-428	1420	4	in	in	ADP
ftr-428	1420	5	effect	effect	NOUN
ftr-428	1420	6	prior	prior	ADV
ftr-428	1420	7	to	to	ADP
ftr-428	1420	8	the	the	DET
ftr-428	1420	9	powers	power	NOUN
ftr-428	1420	10	of	of	ADP
ftr-428	1420	11	appointment	appointment	NOUN
ftr-428	1420	12	act	act	NOUN
ftr-428	1420	13	of	of	ADP
ftr-428	1420	14	1951	1951	NUM
ftr-428	1420	15	,	,	PUNCT
ftr-428	1420	16	the	the	DET
ftr-428	1420	17	answer	answer	NOUN
ftr-428	1420	18	to	to	ADP
ftr-428	1420	19	this	this	DET
ftr-428	1420	20	question	question	NOUN
ftr-428	1420	21	was	be	AUX
ftr-428	1420	22	unclear.251	unclear.251	NOUN
ftr-428	1420	23	under	under	ADP
ftr-428	1420	24	the	the	DET
ftr-428	1420	25	current	current	ADJ
ftr-428	1420	26	regulations	regulation	NOUN
ftr-428	1420	27	,	,	PUNCT
ftr-428	1420	28	while	while	SCONJ
ftr-428	1420	29	notice	notice	VERB
ftr-428	1420	30	giving	giving	NOUN
ftr-428	1420	31	or	or	CCONJ
ftr-428	1420	32	a	a	DET
ftr-428	1420	33	delayed	delay	VERB
ftr-428	1420	34	effect	effect	NOUN
ftr-428	1420	35	will	will	AUX
ftr-428	1420	36	not	not	PART
ftr-428	1420	37	prevent	prevent	VERB
ftr-428	1420	38	property	property	NOUN
ftr-428	1420	39	subject	subject	NOUN
ftr-428	1420	40	to	to	ADP
ftr-428	1420	41	a	a	DET
ftr-428	1420	42	general	general	ADJ
ftr-428	1420	43	power	power	NOUN
ftr-428	1420	44	of	of	ADP
ftr-428	1420	45	appointment	appointment	NOUN
ftr-428	1420	46	from	from	ADP
ftr-428	1420	47	246	246	NUM
ftr-428	1420	48	.	.	PUNCT
ftr-428	1421	1	it	it	PRON
ftr-428	1421	2	appears	appear	VERB
ftr-428	1421	3	to	to	PART
ftr-428	1421	4	have	have	AUX
ftr-428	1421	5	been	be	AUX
ftr-428	1421	6	a	a	DET
ftr-428	1421	7	compromise	compromise	NOUN
ftr-428	1421	8	between	between	ADP
ftr-428	1421	9	the	the	DET
ftr-428	1421	10	position	position	NOUN
ftr-428	1421	11	of	of	ADP
ftr-428	1421	12	the	the	DET
ftr-428	1421	13	house	house	NOUN
ftr-428	1421	14	and	and	CCONJ
ftr-428	1421	15	the	the	DET
ftr-428	1421	16	treasury	treasury	PROPN
ftr-428	1421	17	department	department	PROPN
ftr-428	1421	18	.	.	PUNCT
ftr-428	1422	1	see	see	VERB
ftr-428	1422	2	1951	1951	NUM
ftr-428	1422	3	s.	s.	PROPN
ftr-428	1422	4	rep	rep	PROPN
ftr-428	1422	5	.	.	PROPN
ftr-428	1422	6	,	,	PUNCT
ftr-428	1422	7	supra	supra	PROPN
ftr-428	1422	8	note	note	VERB
ftr-428	1422	9	233	233	NUM
ftr-428	1422	10	,	,	PUNCT
ftr-428	1422	11	at	at	ADP
ftr-428	1422	12	1535	1535	NUM
ftr-428	1422	13	(	(	PUNCT
ftr-428	1422	14	"	"	PUNCT
ftr-428	1422	15	the	the	DET
ftr-428	1422	16	house	house	PROPN
ftr-428	1422	17	bill	bill	PROPN
ftr-428	1422	18	provided	provide	VERB
ftr-428	1422	19	that	that	SCONJ
ftr-428	1422	20	the	the	DET
ftr-428	1422	21	failure	failure	NOUN
ftr-428	1422	22	to	to	PART
ftr-428	1422	23	exercise	exercise	VERB
ftr-428	1422	24	a	a	DET
ftr-428	1422	25	future	future	ADJ
ftr-428	1422	26	power	power	NOUN
ftr-428	1422	27	which	which	PRON
ftr-428	1422	28	lapses	lapse	NOUN
ftr-428	1422	29	during	during	ADP
ftr-428	1422	30	the	the	DET
ftr-428	1422	31	life	life	NOUN
ftr-428	1422	32	of	of	ADP
ftr-428	1422	33	the	the	DET
ftr-428	1422	34	holder	holder	NOUN
ftr-428	1422	35	of	of	ADP
ftr-428	1422	36	the	the	DET
ftr-428	1422	37	power	power	NOUN
ftr-428	1422	38	shall	shall	AUX
ftr-428	1422	39	not	not	PART
ftr-428	1422	40	be	be	AUX
ftr-428	1422	41	deemed	deem	VERB
ftr-428	1422	42	an	an	DET
ftr-428	1422	43	exercise	exercise	NOUN
ftr-428	1422	44	or	or	CCONJ
ftr-428	1422	45	release	release	NOUN
ftr-428	1422	46	of	of	ADP
ftr-428	1422	47	the	the	DET
ftr-428	1422	48	power	power	NOUN
ftr-428	1422	49	.	.	PUNCT
ftr-428	1423	1	an	an	DET
ftr-428	1423	2	amendment	amendment	NOUN
ftr-428	1423	3	by	by	ADP
ftr-428	1423	4	your	your	PRON
ftr-428	1423	5	committee	committee	NOUN
ftr-428	1423	6	modifies	modify	VERB
ftr-428	1423	7	this	this	DET
ftr-428	1423	8	latter	latter	ADJ
ftr-428	1423	9	provision	provision	NOUN
ftr-428	1423	10	so	so	SCONJ
ftr-428	1423	11	as	as	SCONJ
ftr-428	1423	12	to	to	PART
ftr-428	1423	13	exempt	exempt	VERB
ftr-428	1423	14	from	from	ADP
ftr-428	1423	15	estate	estate	NOUN
ftr-428	1423	16	and	and	CCONJ
ftr-428	1423	17	gift	gift	NOUN
ftr-428	1423	18	tax	tax	NOUN
ftr-428	1423	19	only	only	ADV
ftr-428	1423	20	limited	limited	ADJ
ftr-428	1423	21	amounts	amount	NOUN
ftr-428	1423	22	of	of	ADP
ftr-428	1423	23	property	property	NOUN
ftr-428	1423	24	subjectto	subjectto	NOUN
ftr-428	1423	25	lapsed	lapse	VERB
ftr-428	1423	26	powers	power	NOUN
ftr-428	1423	27	.	.	PUNCT
ftr-428	1423	28	"	"	PUNCT
ftr-428	1423	29	)	)	PUNCT
ftr-428	1423	30	.	.	PUNCT
ftr-428	1424	1	in	in	ADP
ftr-428	1424	2	1951	1951	NUM
ftr-428	1424	3	,	,	PUNCT
ftr-428	1424	4	the	the	DET
ftr-428	1424	5	treasurydepartment	treasurydepartment	NOUN
ftr-428	1424	6	did	do	AUX
ftr-428	1424	7	not	not	PART
ftr-428	1424	8	want	want	VERB
ftr-428	1424	9	to	to	PART
ftr-428	1424	10	havethis	havethis	VERB
ftr-428	1424	11	exception	exception	NOUN
ftr-428	1424	12	as	as	SCONJ
ftr-428	1424	13	it	it	PRON
ftr-428	1424	14	considered	consider	VERB
ftr-428	1424	15	it	it	PRON
ftr-428	1424	16	an	an	DET
ftr-428	1424	17	area	area	NOUN
ftr-428	1424	18	of	of	ADP
ftr-428	1424	19	potential	potential	ADJ
ftr-428	1424	20	tax	tax	NOUN
ftr-428	1424	21	abuse	abuse	NOUN
ftr-428	1424	22	and	and	CCONJ
ftr-428	1424	23	so	so	ADV
ftr-428	1424	24	it	it	PRON
ftr-428	1424	25	opposed	oppose	VERB
ftr-428	1424	26	the	the	DET
ftr-428	1424	27	house	house	PROPN
ftr-428	1424	28	bill	bill	NOUN
ftr-428	1424	29	to	to	PART
ftr-428	1424	30	consider	consider	VERB
ftr-428	1424	31	a	a	DET
ftr-428	1424	32	lapse	lapse	NOUN
ftr-428	1424	33	as	as	ADP
ftr-428	1424	34	not	not	PART
ftr-428	1424	35	an	an	DET
ftr-428	1424	36	exercise	exercise	NOUN
ftr-428	1424	37	or	or	CCONJ
ftr-428	1424	38	release	release	NOUN
ftr-428	1424	39	.	.	PUNCT
ftr-428	1425	1	see	see	VERB
ftr-428	1425	2	craven	craven	NOUN
ftr-428	1425	3	,	,	PUNCT
ftr-428	1425	4	supra	supra	PROPN
ftr-428	1425	5	note	note	NOUN
ftr-428	1425	6	238	238	NUM
ftr-428	1425	7	,	,	PUNCT
ftr-428	1425	8	at	at	ADP
ftr-428	1425	9	76	76	NUM
ftr-428	1425	10	-	-	SYM
ftr-428	1425	11	77	77	NUM
ftr-428	1425	12	.	.	PUNCT
ftr-428	1426	1	in	in	ADP
ftr-428	1426	2	its	its	PRON
ftr-428	1426	3	1984	1984	NUM
ftr-428	1426	4	proposals	proposal	NOUN
ftr-428	1426	5	,	,	PUNCT
ftr-428	1426	6	the	the	DET
ftr-428	1426	7	treasury	treasury	PROPN
ftr-428	1426	8	department	department	NOUN
ftr-428	1426	9	changed	change	VERB
ftr-428	1426	10	its	its	PRON
ftr-428	1426	11	position	position	NOUN
ftr-428	1426	12	.	.	PUNCT
ftr-428	1427	1	it	it	PRON
ftr-428	1427	2	proposed	propose	VERB
ftr-428	1427	3	that	that	SCONJ
ftr-428	1427	4	§	§	PROPN
ftr-428	1427	5	2041	2041	NUM
ftr-428	1427	6	"	"	PUNCT
ftr-428	1427	7	be	be	AUX
ftr-428	1427	8	replaced	replace	VERB
ftr-428	1427	9	by	by	ADP
ftr-428	1427	10	a	a	DET
ftr-428	1427	11	rule	rule	NOUN
ftr-428	1427	12	treating	treat	VERB
ftr-428	1427	13	an	an	DET
ftr-428	1427	14	individual	individual	NOUN
ftr-428	1427	15	as	as	ADP
ftr-428	1427	16	the	the	DET
ftr-428	1427	17	owner	owner	NOUN
ftr-428	1427	18	of	of	ADP
ftr-428	1427	19	property	property	NOUN
ftr-428	1427	20	for	for	ADP
ftr-428	1427	21	transfer	transfer	NOUN
ftr-428	1427	22	tax	tax	NOUN
ftr-428	1427	23	purposes	purpose	NOUN
ftr-428	1427	24	where	where	SCONJ
ftr-428	1427	25	the	the	DET
ftr-428	1427	26	individual	individual	NOUN
ftr-428	1427	27	possesses	possess	VERB
ftr-428	1427	28	a	a	DET
ftr-428	1427	29	nonlapsing	nonlapse	VERB
ftr-428	1427	30	right	right	NOUN
ftr-428	1427	31	or	or	CCONJ
ftr-428	1427	32	power	power	NOUN
ftr-428	1427	33	to	to	PART
ftr-428	1427	34	vest	vest	VERB
ftr-428	1427	35	the	the	DET
ftr-428	1427	36	property	property	NOUN
ftr-428	1427	37	or	or	CCONJ
ftr-428	1427	38	trust	trust	NOUN
ftr-428	1427	39	corpus	corpus	NOUN
ftr-428	1427	40	in	in	ADP
ftr-428	1427	41	himself	himself	PRON
ftr-428	1427	42	or	or	CCONJ
ftr-428	1427	43	herself	herself	PRON
ftr-428	1427	44	.	.	PUNCT
ftr-428	1428	1	for	for	ADP
ftr-428	1428	2	purposes	purpose	NOUN
ftr-428	1428	3	of	of	ADP
ftr-428	1428	4	this	this	DET
ftr-428	1428	5	rule	rule	NOUN
ftr-428	1428	6	,	,	PUNCT
ftr-428	1428	7	a	a	DET
ftr-428	1428	8	power	power	NOUN
ftr-428	1428	9	or	or	CCONJ
ftr-428	1428	10	right	right	NOUN
ftr-428	1428	11	would	would	AUX
ftr-428	1428	12	be	be	AUX
ftr-428	1428	13	treated	treat	VERB
ftr-428	1428	14	as	as	ADP
ftr-428	1428	15	nonlapsing	nonlapse	VERB
ftr-428	1428	16	if	if	SCONJ
ftr-428	1428	17	it	it	PRON
ftr-428	1428	18	did	do	AUX
ftr-428	1428	19	not	not	PART
ftr-428	1428	20	,	,	PUNCT
ftr-428	1428	21	by	by	ADP
ftr-428	1428	22	its	its	PRON
ftr-428	1428	23	terms	term	NOUN
ftr-428	1428	24	,	,	PUNCT
ftr-428	1428	25	expire	expire	VERB
ftr-428	1428	26	prior	prior	ADV
ftr-428	1428	27	to	to	ADP
ftr-428	1428	28	the	the	DET
ftr-428	1428	29	death	death	NOUN
ftr-428	1428	30	of	of	ADP
ftr-428	1428	31	the	the	DET
ftr-428	1428	32	powerholder	powerholder	NOUN
ftr-428	1428	33	.	.	PUNCT
ftr-428	1429	1	see	see	VERB
ftr-428	1429	2	1984	1984	NUM
ftr-428	1429	3	treasury	treasury	PROPN
ftr-428	1429	4	reform	reform	NOUN
ftr-428	1429	5	,	,	PUNCT
ftr-428	1429	6	supra	supra	PROPN
ftr-428	1429	7	note	note	NOUN
ftr-428	1429	8	12	12	NUM
ftr-428	1429	9	,	,	PUNCT
ftr-428	1429	10	at	at	ADP
ftr-428	1429	11	385	385	NUM
ftr-428	1429	12	.	.	PUNCT
ftr-428	1430	1	by	by	ADP
ftr-428	1430	2	contrast	contrast	NOUN
ftr-428	1430	3	,	,	PUNCT
ftr-428	1430	4	the	the	DET
ftr-428	1430	5	aba	aba	PROPN
ftr-428	1430	6	in	in	ADP
ftr-428	1430	7	1951	1951	NUM
ftr-428	1430	8	urged	urge	VERB
ftr-428	1430	9	its	its	PRON
ftr-428	1430	10	enactment	enactment	NOUN
ftr-428	1430	11	and	and	CCONJ
ftr-428	1430	12	then	then	ADV
ftr-428	1430	13	in	in	ADP
ftr-428	1430	14	1988	1988	NUM
ftr-428	1430	15	began	begin	VERB
ftr-428	1430	16	to	to	PART
ftr-428	1430	17	seek	seek	VERB
ftr-428	1430	18	its	its	PRON
ftr-428	1430	19	repeal	repeal	NOUN
ftr-428	1430	20	.	.	PUNCT
ftr-428	1431	1	see	see	VERB
ftr-428	1431	2	report	report	NOUN
ftr-428	1431	3	on	on	ADP
ftr-428	1431	4	transfer	transfer	NOUN
ftr-428	1431	5	tax	tax	NOUN
ftr-428	1431	6	restructuring	restructuring	NOUN
ftr-428	1431	7	,	,	PUNCT
ftr-428	1431	8	supra	supra	PROPN
ftr-428	1431	9	note	note	NOUN
ftr-428	1431	10	229	229	NUM
ftr-428	1431	11	,	,	PUNCT
ftr-428	1431	12	at	at	ADP
ftr-428	1431	13	412	412	NUM
ftr-428	1431	14	(	(	PUNCT
ftr-428	1431	15	'	'	PUNCT
ftr-428	1431	16	there	there	ADV
ftr-428	1431	17	isno	isno	VERB
ftr-428	1431	18	conceptual	conceptual	ADJ
ftr-428	1431	19	justification	justification	NOUN
ftr-428	1431	20	for	for	ADP
ftr-428	1431	21	that	that	DET
ftr-428	1431	22	exception	exception	NOUN
ftr-428	1431	23	.	.	PUNCT
ftr-428	1431	24	"	"	PUNCT
ftr-428	1431	25	)	)	PUNCT
ftr-428	1431	26	.	.	PUNCT
ftr-428	1432	1	one	one	NUM
ftr-428	1432	2	commentator	commentator	NOUN
ftr-428	1432	3	has	have	AUX
ftr-428	1432	4	suggested	suggest	VERB
ftr-428	1432	5	that	that	SCONJ
ftr-428	1432	6	the	the	DET
ftr-428	1432	7	$	$	SYM
ftr-428	1432	8	5,000	5,000	NUM
ftr-428	1432	9	or	or	CCONJ
ftr-428	1432	10	5	5	NUM
ftr-428	1432	11	%	%	NOUN
ftr-428	1432	12	power	power	NOUN
ftr-428	1432	13	exception	exception	NOUN
ftr-428	1432	14	is	be	AUX
ftr-428	1432	15	"	"	PUNCT
ftr-428	1432	16	simply	simply	ADV
ftr-428	1432	17	an	an	DET
ftr-428	1432	18	obvious	obvious	ADJ
ftr-428	1432	19	example	example	NOUN
ftr-428	1432	20	of	of	ADP
ftr-428	1432	21	the	the	DET
ftr-428	1432	22	propensity	propensity	NOUN
ftr-428	1432	23	of	of	ADP
ftr-428	1432	24	congress	congress	PROPN
ftr-428	1432	25	to	to	PART
ftr-428	1432	26	draft	draft	VERB
ftr-428	1432	27	transfer	transfer	NOUN
ftr-428	1432	28	tax	tax	NOUN
ftr-428	1432	29	statutes	statute	NOUN
ftr-428	1432	30	that	that	PRON
ftr-428	1432	31	exclude	exclude	VERB
ftr-428	1432	32	from	from	ADP
ftr-428	1432	33	taxation	taxation	NOUN
ftr-428	1432	34	the	the	DET
ftr-428	1432	35	most	most	ADV
ftr-428	1432	36	common	common	ADJ
ftr-428	1432	37	forms	form	NOUN
ftr-428	1432	38	of	of	ADP
ftr-428	1432	39	wealth	wealth	NOUN
ftr-428	1432	40	transmission	transmission	NOUN
ftr-428	1432	41	and	and	CCONJ
ftr-428	1432	42	tax	tax	NOUN
ftr-428	1432	43	only	only	ADV
ftr-428	1432	44	the	the	DET
ftr-428	1432	45	unusual	unusual	ADJ
ftr-428	1432	46	ones	one	NOUN
ftr-428	1432	47	.	.	PUNCT
ftr-428	1432	48	"	"	PUNCT
ftr-428	1433	1	see	see	VERB
ftr-428	1433	2	amy	amy	PROPN
ftr-428	1433	3	morris	morris	PROPN
ftr-428	1433	4	hess	hess	PROPN
ftr-428	1433	5	,	,	PUNCT
ftr-428	1433	6	the	the	DET
ftr-428	1433	7	federal	federal	ADJ
ftr-428	1433	8	taxation	taxation	NOUN
ftr-428	1433	9	of	of	ADP
ftr-428	1433	10	nongeneral	nongeneral	ADJ
ftr-428	1433	11	powers	power	NOUN
ftr-428	1433	12	of	of	ADP
ftr-428	1433	13	appointment	appointment	NOUN
ftr-428	1433	14	,	,	PUNCT
ftr-428	1433	15	52	52	NUM
ftr-428	1433	16	tenn	tenn	PROPN
ftr-428	1433	17	.	.	PUNCT
ftr-428	1434	1	l.	l.	PROPN
ftr-428	1434	2	rev	rev	PROPN
ftr-428	1434	3	.	.	PROPN
ftr-428	1434	4	395	395	NUM
ftr-428	1434	5	,	,	PUNCT
ftr-428	1434	6	429	429	NUM
ftr-428	1434	7	(	(	PUNCT
ftr-428	1434	8	1985	1985	NUM
ftr-428	1434	9	)	)	PUNCT
ftr-428	1434	10	.	.	PUNCT
ftr-428	1435	1	247	247	NUM
ftr-428	1435	2	.	.	PUNCT
ftr-428	1436	1	see	see	VERB
ftr-428	1436	2	irc	irc	PROPN
ftr-428	1436	3	§	§	PROPN
ftr-428	1436	4	2010	2010	NUM
ftr-428	1436	5	.	.	PUNCT
ftr-428	1437	1	248	248	NUM
ftr-428	1437	2	.	.	PUNCT
ftr-428	1438	1	many	many	ADJ
ftr-428	1438	2	people	people	NOUN
ftr-428	1438	3	,	,	PUNCT
ftr-428	1438	4	both	both	CCONJ
ftr-428	1438	5	the	the	DET
ftr-428	1438	6	sophisticated	sophisticated	ADJ
ftr-428	1438	7	and	and	CCONJ
ftr-428	1438	8	unsophisticated	unsophisticated	ADJ
ftr-428	1438	9	,	,	PUNCT
ftr-428	1438	10	use	use	VERB
ftr-428	1438	11	financial	financial	ADJ
ftr-428	1438	12	planners	planner	NOUN
ftr-428	1438	13	,	,	PUNCT
ftr-428	1438	14	have	have	VERB
ftr-428	1438	15	mutual	mutual	ADJ
ftr-428	1438	16	investments	investment	NOUN
ftr-428	1438	17	,	,	PUNCT
ftr-428	1438	18	and	and	CCONJ
ftr-428	1438	19	receive	receive	VERB
ftr-428	1438	20	investment	investment	NOUN
ftr-428	1438	21	advice	advice	NOUN
ftr-428	1438	22	today	today	NOUN
ftr-428	1438	23	.	.	PUNCT
ftr-428	1439	1	ironically	ironically	ADV
ftr-428	1439	2	,	,	PUNCT
ftr-428	1439	3	the	the	DET
ftr-428	1439	4	exception	exception	NOUN
ftr-428	1439	5	has	have	AUX
ftr-428	1439	6	been	be	AUX
ftr-428	1439	7	criticized	criticize	VERB
ftr-428	1439	8	as	as	ADP
ftr-428	1439	9	exacerbating	exacerbate	VERB
ftr-428	1439	10	a	a	DET
ftr-428	1439	11	trap	trap	NOUN
ftr-428	1439	12	for	for	ADP
ftr-428	1439	13	the	the	DET
ftr-428	1439	14	unwary	unwary	NOUN
ftr-428	1439	15	.	.	PUNCT
ftr-428	1440	1	"	"	PUNCT
ftr-428	1440	2	the	the	DET
ftr-428	1440	3	treatment	treatment	NOUN
ftr-428	1440	4	of	of	ADP
ftr-428	1440	5	the	the	DET
ftr-428	1440	6	power	power	NOUN
ftr-428	1440	7	-	-	PUNCT
ftr-428	1440	8	holder	holder	NOUN
ftr-428	1440	9	as	as	ADP
ftr-428	1440	10	the	the	DET
ftr-428	1440	11	grantor	grantor	NOUN
ftr-428	1440	12	of	of	ADP
ftr-428	1440	13	the	the	DET
ftr-428	1440	14	affected	affected	ADJ
ftr-428	1440	15	portions	portion	NOUN
ftr-428	1440	16	of	of	ADP
ftr-428	1440	17	the	the	DET
ftr-428	1440	18	trust	trust	NOUN
ftr-428	1440	19	for	for	ADP
ftr-428	1440	20	income	income	NOUN
ftr-428	1440	21	tax	tax	NOUN
ftr-428	1440	22	purposes	purpose	NOUN
ftr-428	1440	23	creates	create	VERB
ftr-428	1440	24	an	an	DET
ftr-428	1440	25	area	area	NOUN
ftr-428	1440	26	of	of	ADP
ftr-428	1440	27	noncompliance	noncompliance	NOUN
ftr-428	1440	28	for	for	ADP
ftr-428	1440	29	unsophisticated	unsophisticated	ADJ
ftr-428	1440	30	taxpayers	taxpayer	NOUN
ftr-428	1440	31	.	.	PUNCT
ftr-428	1440	32	"	"	PUNCT
ftr-428	1441	1	report	report	NOUN
ftr-428	1441	2	on	on	ADP
ftr-428	1441	3	transfer	transfer	NOUN
ftr-428	1441	4	tax	tax	NOUN
ftr-428	1441	5	restructuring	restructuring	NOUN
ftr-428	1441	6	,	,	PUNCT
ftr-428	1441	7	supra	supra	PROPN
ftr-428	1441	8	note	note	NOUN
ftr-428	1441	9	229	229	NUM
ftr-428	1441	10	,	,	PUNCT
ftr-428	1441	11	at	at	ADP
ftr-428	1441	12	413	413	NUM
ftr-428	1441	13	.	.	PUNCT
ftr-428	1442	1	249	249	NUM
ftr-428	1442	2	.	.	PUNCT
ftr-428	1443	1	see	see	VERB
ftr-428	1443	2	1951	1951	NUM
ftr-428	1443	3	s.	s.	PROPN
ftr-428	1443	4	rep	rep	PROPN
ftr-428	1443	5	.	.	PROPN
ftr-428	1443	6	,	,	PUNCT
ftr-428	1443	7	supra	supra	PROPN
ftr-428	1443	8	note	note	VERB
ftr-428	1443	9	233	233	NUM
ftr-428	1443	10	,	,	PUNCT
ftr-428	1443	11	at	at	ADP
ftr-428	1443	12	1531	1531	NUM
ftr-428	1443	13	.	.	PUNCT
ftr-428	1444	1	250	250	NUM
ftr-428	1444	2	.	.	PUNCT
ftr-428	1445	1	see	see	VERB
ftr-428	1445	2	i	i	PRON
ftr-428	1445	3	d.	d.	PROPN
ftr-428	1445	4	at	at	ADP
ftr-428	1445	5	1536	1536	NUM
ftr-428	1445	6	;	;	PUNCT
ftr-428	1445	7	see	see	VERB
ftr-428	1445	8	also	also	ADV
ftr-428	1445	9	regs	reg	VERB
ftr-428	1445	10	.	.	PUNCT
ftr-428	1446	1	§	§	PROPN
ftr-428	1446	2	20.2041	20.2041	NUM
ftr-428	1446	3	-	-	SYM
ftr-428	1446	4	3(d)(3)-(5	3(d)(3)-(5	NUM
ftr-428	1446	5	)	)	PUNCT
ftr-428	1446	6	.	.	PUNCT
ftr-428	1447	1	251	251	NUM
ftr-428	1447	2	.	.	PUNCT
ftr-428	1448	1	see	see	VERB
ftr-428	1448	2	craven	craven	NOUN
ftr-428	1448	3	,	,	PUNCT
ftr-428	1448	4	supra	supra	PROPN
ftr-428	1448	5	note	note	NOUN
ftr-428	1448	6	238	238	NUM
ftr-428	1448	7	,	,	PUNCT
ftr-428	1448	8	at	at	ADP
ftr-428	1448	9	67	67	NUM
ftr-428	1448	10	-	-	SYM
ftr-428	1448	11	68	68	NUM
ftr-428	1448	12	.	.	PUNCT
ftr-428	1449	1	2001	2001	NUM
ftr-428	1449	2	]	]	PUNCT
ftr-428	1449	3	florida	florida	PROPN
ftr-428	1449	4	tax	tax	PROPN
ftr-428	1449	5	review	review	NOUN
ftr-428	1449	6	inclusion	inclusion	NOUN
ftr-428	1449	7	in	in	ADP
ftr-428	1449	8	decedent	decedent	PROPN
ftr-428	1449	9	's	's	PART
ftr-428	1449	10	gross	gross	ADJ
ftr-428	1449	11	estate	estate	NOUN
ftr-428	1449	12	,	,	PUNCT
ftr-428	1449	13	a	a	DET
ftr-428	1449	14	power	power	NOUN
ftr-428	1449	15	whose	whose	DET
ftr-428	1449	16	exercise	exercise	NOUN
ftr-428	1449	17	is	be	AUX
ftr-428	1449	18	dependent	dependent	ADJ
ftr-428	1449	19	on	on	ADP
ftr-428	1449	20	an	an	DET
ftr-428	1449	21	event	event	NOUN
ftr-428	1449	22	or	or	CCONJ
ftr-428	1449	23	contingency	contingency	NOUN
ftr-428	1449	24	"	"	PUNCT
ftr-428	1449	25	which	which	PRON
ftr-428	1449	26	did	do	AUX
ftr-428	1449	27	not	not	PART
ftr-428	1449	28	in	in	ADP
ftr-428	1449	29	fact	fact	NOUN
ftr-428	1449	30	take	take	VERB
ftr-428	1449	31	place	place	NOUN
ftr-428	1449	32	or	or	CCONJ
ftr-428	1449	33	occur	occur	VERB
ftr-428	1449	34	during	during	ADP
ftr-428	1449	35	[	[	X
ftr-428	1449	36	decedent	decedent	NOUN
ftr-428	1449	37	's	's	PART
ftr-428	1449	38	lifetime	lifetime	NOUN
ftr-428	1449	39	]	]	PUNCT
ftr-428	1449	40	is	be	AUX
ftr-428	1449	41	not	not	PART
ftr-428	1449	42	a	a	DET
ftr-428	1449	43	power	power	NOUN
ftr-428	1449	44	in	in	ADP
ftr-428	1449	45	existence	existence	NOUN
ftr-428	1449	46	"	"	PUNCT
ftr-428	1449	47	at	at	ADP
ftr-428	1449	48	decedent	decedent	PROPN
ftr-428	1449	49	's	's	PART
ftr-428	1449	50	death.252	death.252	NOUN
ftr-428	1449	51	thus	thus	ADV
ftr-428	1449	52	,	,	PUNCT
ftr-428	1449	53	contingencies	contingency	NOUN
ftr-428	1449	54	such	such	ADJ
ftr-428	1449	55	as	as	ADP
ftr-428	1449	56	surviving	survive	VERB
ftr-428	1449	57	to	to	ADP
ftr-428	1449	58	a	a	DET
ftr-428	1449	59	specific	specific	ADJ
ftr-428	1449	60	age	age	NOUN
ftr-428	1449	61	or	or	CCONJ
ftr-428	1449	62	surviving	survive	VERB
ftr-428	1449	63	certain	certain	ADJ
ftr-428	1449	64	persons	person	NOUN
ftr-428	1449	65	prevent	prevent	VERB
ftr-428	1449	66	property	property	NOUN
ftr-428	1449	67	subject	subject	NOUN
ftr-428	1449	68	to	to	ADP
ftr-428	1449	69	powers	power	NOUN
ftr-428	1449	70	of	of	ADP
ftr-428	1449	71	appointment	appointment	NOUN
ftr-428	1449	72	from	from	ADP
ftr-428	1449	73	being	be	AUX
ftr-428	1449	74	treated	treat	VERB
ftr-428	1449	75	as	as	ADP
ftr-428	1449	76	property	property	NOUN
ftr-428	1449	77	owned	own	VERB
ftr-428	1449	78	by	by	ADP
ftr-428	1449	79	decedent.253	decedent.253	PROPN
ftr-428	1449	80	under	under	ADP
ftr-428	1449	81	section	section	NOUN
ftr-428	1449	82	2041	2041	NUM
ftr-428	1449	83	,	,	PUNCT
ftr-428	1449	84	the	the	DET
ftr-428	1449	85	court	court	NOUN
ftr-428	1449	86	looks	look	VERB
ftr-428	1449	87	to	to	ADP
ftr-428	1449	88	what	what	PRON
ftr-428	1449	89	power	power	NOUN
ftr-428	1449	90	decedent	decedent	NOUN
ftr-428	1449	91	had	have	AUX
ftr-428	1449	92	available	available	ADJ
ftr-428	1449	93	to	to	ADP
ftr-428	1449	94	him	he	PRON
ftr-428	1449	95	at	at	ADP
ftr-428	1449	96	his	his	PRON
ftr-428	1449	97	death	death	NOUN
ftr-428	1449	98	whether	whether	SCONJ
ftr-428	1449	99	or	or	CCONJ
ftr-428	1449	100	not	not	PART
ftr-428	1449	101	the	the	DET
ftr-428	1449	102	exercise	exercise	NOUN
ftr-428	1449	103	of	of	ADP
ftr-428	1449	104	the	the	DET
ftr-428	1449	105	power	power	NOUN
ftr-428	1449	106	could	could	AUX
ftr-428	1449	107	take	take	VERB
ftr-428	1449	108	place	place	NOUN
ftr-428	1449	109	at	at	ADP
ftr-428	1449	110	that	that	DET
ftr-428	1449	111	moment	moment	NOUN
ftr-428	1449	112	.	.	PUNCT
ftr-428	1450	1	the	the	DET
ftr-428	1450	2	seventh	seventh	ADJ
ftr-428	1450	3	circuit	circuit	NOUN
ftr-428	1450	4	in	in	ADP
ftr-428	1450	5	estate	estate	NOUN
ftr-428	1450	6	ofkurz	ofkurz	NOUN
ftr-428	1450	7	v.	v.	PROPN
ftr-428	1450	8	commissioner254	commissioner254	PROPN
ftr-428	1450	9	underlined	underline	VERB
ftr-428	1450	10	that	that	DET
ftr-428	1450	11	position	position	NOUN
ftr-428	1450	12	when	when	SCONJ
ftr-428	1450	13	it	it	PRON
ftr-428	1450	14	held	hold	VERB
ftr-428	1450	15	that	that	SCONJ
ftr-428	1450	16	a	a	DET
ftr-428	1450	17	sequence	sequence	NOUN
ftr-428	1450	18	of	of	ADP
ftr-428	1450	19	withdrawal	withdrawal	NOUN
ftr-428	1450	20	rights	right	NOUN
ftr-428	1450	21	would	would	AUX
ftr-428	1450	22	not	not	PART
ftr-428	1450	23	prevent	prevent	VERB
ftr-428	1450	24	a	a	DET
ftr-428	1450	25	power	power	NOUN
ftr-428	1450	26	under	under	ADP
ftr-428	1450	27	section	section	NOUN
ftr-428	1450	28	2041	2041	NUM
ftr-428	1450	29	from	from	ADP
ftr-428	1450	30	being	be	AUX
ftr-428	1450	31	"	"	PUNCT
ftr-428	1450	32	exercisable	exercisable	ADJ
ftr-428	1450	33	.	.	PUNCT
ftr-428	1450	34	255	255	NUM
ftr-428	1450	35	in	in	ADP
ftr-428	1450	36	that	that	DET
ftr-428	1450	37	case	case	NOUN
ftr-428	1450	38	,	,	PUNCT
ftr-428	1450	39	the	the	DET
ftr-428	1450	40	decedent	decedent	NOUN
ftr-428	1450	41	had	have	VERB
ftr-428	1450	42	a	a	DET
ftr-428	1450	43	donee	donee	NOUN
ftr-428	1450	44	power	power	NOUN
ftr-428	1450	45	of	of	ADP
ftr-428	1450	46	appointment	appointment	NOUN
ftr-428	1450	47	wherein	wherein	SCONJ
ftr-428	1450	48	she	she	PRON
ftr-428	1450	49	could	could	AUX
ftr-428	1450	50	consume	consume	VERB
ftr-428	1450	51	five	five	NUM
ftr-428	1450	52	percent	percent	NOUN
ftr-428	1450	53	of	of	ADP
ftr-428	1450	54	the	the	DET
ftr-428	1450	55	family	family	NOUN
ftr-428	1450	56	trust	trust	NOUN
ftr-428	1450	57	if	if	SCONJ
ftr-428	1450	58	the	the	DET
ftr-428	1450	59	marital	marital	ADJ
ftr-428	1450	60	trust	trust	NOUN
ftr-428	1450	61	was	be	AUX
ftr-428	1450	62	exhausted	exhaust	VERB
ftr-428	1450	63	.	.	PUNCT
ftr-428	1451	1	the	the	DET
ftr-428	1451	2	taxpayer	taxpayer	NOUN
ftr-428	1451	3	argued	argue	VERB
ftr-428	1451	4	that	that	SCONJ
ftr-428	1451	5	there	there	PRON
ftr-428	1451	6	was	be	VERB
ftr-428	1451	7	no	no	DET
ftr-428	1451	8	general	general	ADJ
ftr-428	1451	9	power	power	NOUN
ftr-428	1451	10	of	of	ADP
ftr-428	1451	11	appointment	appointment	NOUN
ftr-428	1451	12	because	because	SCONJ
ftr-428	1451	13	,	,	PUNCT
ftr-428	1451	14	in	in	ADP
ftr-428	1451	15	order	order	NOUN
ftr-428	1451	16	for	for	SCONJ
ftr-428	1451	17	the	the	DET
ftr-428	1451	18	decedent	decedent	NOUN
ftr-428	1451	19	to	to	PART
ftr-428	1451	20	have	have	VERB
ftr-428	1451	21	such	such	DET
ftr-428	1451	22	a	a	DET
ftr-428	1451	23	power	power	NOUN
ftr-428	1451	24	under	under	ADP
ftr-428	1451	25	section	section	NOUN
ftr-428	1451	26	2041	2041	NUM
ftr-428	1451	27	,	,	PUNCT
ftr-428	1451	28	the	the	DET
ftr-428	1451	29	event	event	NOUN
ftr-428	1451	30	must	must	AUX
ftr-428	1451	31	have	have	AUX
ftr-428	1451	32	occurred	occur	VERB
ftr-428	1451	33	by	by	ADP
ftr-428	1451	34	the	the	DET
ftr-428	1451	35	time	time	NOUN
ftr-428	1451	36	of	of	ADP
ftr-428	1451	37	decedent	decedent	NOUN
ftr-428	1451	38	's	's	PART
ftr-428	1451	39	death	death	NOUN
ftr-428	1451	40	;	;	PUNCT
ftr-428	1451	41	otherwise	otherwise	ADV
ftr-428	1451	42	,	,	PUNCT
ftr-428	1451	43	the	the	DET
ftr-428	1451	44	decedent	decedent	NOUN
ftr-428	1451	45	's	's	PART
ftr-428	1451	46	interest	interest	NOUN
ftr-428	1451	47	had	have	AUX
ftr-428	1451	48	not	not	PART
ftr-428	1451	49	ripened	ripen	VERB
ftr-428	1451	50	and	and	CCONJ
ftr-428	1451	51	was	be	AUX
ftr-428	1451	52	merely	merely	ADV
ftr-428	1451	53	a	a	DET
ftr-428	1451	54	type	type	NOUN
ftr-428	1451	55	of	of	ADP
ftr-428	1451	56	expectancy	expectancy	NOUN
ftr-428	1451	57	.	.	PUNCT
ftr-428	1452	1	the	the	DET
ftr-428	1452	2	government	government	NOUN
ftr-428	1452	3	,	,	PUNCT
ftr-428	1452	4	on	on	ADP
ftr-428	1452	5	the	the	DET
ftr-428	1452	6	other	other	ADJ
ftr-428	1452	7	hand	hand	NOUN
ftr-428	1452	8	,	,	PUNCT
ftr-428	1452	9	adopted	adopt	VERB
ftr-428	1452	10	the	the	DET
ftr-428	1452	11	position	position	NOUN
ftr-428	1452	12	that	that	SCONJ
ftr-428	1452	13	unless	unless	SCONJ
ftr-428	1452	14	the	the	DET
ftr-428	1452	15	contingency	contingency	NOUN
ftr-428	1452	16	attached	attach	VERB
ftr-428	1452	17	to	to	ADP
ftr-428	1452	18	decedent	decedent	PROPN
ftr-428	1452	19	's	's	PART
ftr-428	1452	20	power	power	NOUN
ftr-428	1452	21	of	of	ADP
ftr-428	1452	22	appointment	appointment	NOUN
ftr-428	1452	23	was	be	AUX
ftr-428	1452	24	one	one	NUM
ftr-428	1452	25	beyond	beyond	ADP
ftr-428	1452	26	his	his	PRON
ftr-428	1452	27	control	control	NOUN
ftr-428	1452	28	,	,	PUNCT
ftr-428	1452	29	the	the	DET
ftr-428	1452	30	property	property	NOUN
ftr-428	1452	31	subject	subject	NOUN
ftr-428	1452	32	to	to	ADP
ftr-428	1452	33	the	the	DET
ftr-428	1452	34	power	power	NOUN
ftr-428	1452	35	was	be	AUX
ftr-428	1452	36	includable	includable	ADJ
ftr-428	1452	37	in	in	ADP
ftr-428	1452	38	decedent	decedent	NOUN
ftr-428	1452	39	's	's	PART
ftr-428	1452	40	gross	gross	ADJ
ftr-428	1452	41	estate	estate	NOUN
ftr-428	1452	42	.	.	PUNCT
ftr-428	1453	1	the	the	DET
ftr-428	1453	2	court	court	NOUN
ftr-428	1453	3	found	find	VERB
ftr-428	1453	4	little	little	ADJ
ftr-428	1453	5	of	of	ADP
ftr-428	1453	6	a	a	DET
ftr-428	1453	7	real	real	ADJ
ftr-428	1453	8	contingency	contingency	NOUN
ftr-428	1453	9	in	in	ADP
ftr-428	1453	10	this	this	DET
ftr-428	1453	11	case	case	NOUN
ftr-428	1453	12	and	and	CCONJ
ftr-428	1453	13	held	hold	VERB
ftr-428	1453	14	that	that	SCONJ
ftr-428	1453	15	"	"	PUNCT
ftr-428	1453	16	section	section	NOUN
ftr-428	1453	17	2041	2041	NUM
ftr-428	1453	18	is	be	AUX
ftr-428	1453	19	designed	design	VERB
ftr-428	1453	20	to	to	PART
ftr-428	1453	21	include	include	VERB
ftr-428	1453	22	in	in	ADP
ftr-428	1453	23	the	the	DET
ftr-428	1453	24	taxable	taxable	ADJ
ftr-428	1453	25	estate	estate	NOUN
ftr-428	1453	26	all	all	DET
ftr-428	1453	27	assets	asset	NOUN
ftr-428	1453	28	that	that	PRON
ftr-428	1453	29	the	the	DET
ftr-428	1453	30	decedent	decedent	NOUN
ftr-428	1453	31	possessed	possess	VERB
ftr-428	1453	32	or	or	CCONJ
ftr-428	1453	33	effectively	effectively	ADV
ftr-428	1453	34	controlled	control	VERB
ftr-428	1453	35	.	.	PUNCT
ftr-428	1454	1	if	if	SCONJ
ftr-428	1454	2	only	only	ADV
ftr-428	1454	3	a	a	DET
ftr-428	1454	4	lever	lever	NOUN
ftr-428	1454	5	must	must	AUX
ftr-428	1454	6	be	be	AUX
ftr-428	1454	7	pulled	pull	VERB
ftr-428	1454	8	to	to	PART
ftr-428	1454	9	dispense	dispense	VERB
ftr-428	1454	10	money	money	NOUN
ftr-428	1454	11	,	,	PUNCT
ftr-428	1454	12	then	then	ADV
ftr-428	1454	13	the	the	DET
ftr-428	1454	14	power	power	NOUN
ftr-428	1454	15	is	be	AUX
ftr-428	1454	16	exercisable	exercisable	ADJ
ftr-428	1454	17	.	.	PROPN
ftr-428	1454	18	,	,	PUNCT
ftr-428	1454	19	256	256	NUM
ftr-428	1454	20	according	accord	VERB
ftr-428	1454	21	to	to	ADP
ftr-428	1454	22	the	the	DET
ftr-428	1454	23	court	court	NOUN
ftr-428	1454	24	,	,	PUNCT
ftr-428	1454	25	"	"	PUNCT
ftr-428	1454	26	the	the	DET
ftr-428	1454	27	regulation	regulation	NOUN
ftr-428	1454	28	does	do	AUX
ftr-428	1454	29	not	not	PART
ftr-428	1454	30	permit	permit	VERB
ftr-428	1454	31	the	the	DET
ftr-428	1454	32	beneficiary	beneficiary	NOUN
ftr-428	1454	33	of	of	ADP
ftr-428	1454	34	multiple	multiple	ADJ
ftr-428	1454	35	trusts	trust	NOUN
ftr-428	1454	36	to	to	PART
ftr-428	1454	37	exclude	exclude	VERB
ftr-428	1454	38	all	all	PRON
ftr-428	1454	39	but	but	SCONJ
ftr-428	1454	40	the	the	DET
ftr-428	1454	41	first	first	ADJ
ftr-428	1454	42	from	from	ADP
ftr-428	1454	43	the	the	DET
ftr-428	1454	44	estate	estate	NOUN
ftr-428	1454	45	by	by	ADP
ftr-428	1454	46	the	the	DET
ftr-428	1454	47	expedient	expedient	NOUN
ftr-428	1454	48	of	of	ADP
ftr-428	1454	49	arranging	arrange	VERB
ftr-428	1454	50	the	the	DET
ftr-428	1454	51	trusts	trust	NOUN
ftr-428	1454	52	in	in	ADP
ftr-428	1454	53	a	a	DET
ftr-428	1454	54	sequence	sequence	NOUN
ftr-428	1454	55	.	.	PUNCT
ftr-428	1455	1	no	no	ADV
ftr-428	1455	2	matter	matter	ADV
ftr-428	1455	3	how	how	SCONJ
ftr-428	1455	4	long	long	ADV
ftr-428	1455	5	the	the	DET
ftr-428	1455	6	sequence	sequence	NOUN
ftr-428	1455	7	,	,	PUNCT
ftr-428	1455	8	the	the	DET
ftr-428	1455	9	beneficiary	beneficiary	NOUN
ftr-428	1455	10	exercises	exercise	VERB
ftr-428	1455	11	economic	economic	ADJ
ftr-428	1455	12	dominion	dominion	NOUN
ftr-428	1455	13	over	over	ADP
ftr-428	1455	14	all	all	DET
ftr-428	1455	15	funds	fund	NOUN
ftr-428	1455	16	that	that	PRON
ftr-428	1455	17	can	can	AUX
ftr-428	1455	18	be	be	AUX
ftr-428	1455	19	withdrawn	withdraw	VERB
ftr-428	1455	20	at	at	ADP
ftr-428	1455	21	any	any	DET
ftr-428	1455	22	given	give	VERB
ftr-428	1455	23	moment	moment	NOUN
ftr-428	1455	24	.	.	PUNCT
ftr-428	1456	1	"	"	PUNCT
ftr-428	1456	2	257	257	NUM
ftr-428	1456	3	the	the	DET
ftr-428	1456	4	tax	tax	NOUN
ftr-428	1456	5	court	court	NOUN
ftr-428	1456	6	in	in	ADP
ftr-428	1456	7	estate	estate	NOUN
ftr-428	1456	8	ofkurz	ofkurz	NOUN
ftr-428	1456	9	v.	v.	ADP
ftr-428	1456	10	commissioner258	commissioner258	PROPN
ftr-428	1456	11	did	do	AUX
ftr-428	1456	12	not	not	PART
ftr-428	1456	13	look	look	VERB
ftr-428	1456	14	at	at	ADP
ftr-428	1456	15	the	the	DET
ftr-428	1456	16	contingency	contingency	NOUN
ftr-428	1456	17	as	as	ADP
ftr-428	1456	18	a	a	DET
ftr-428	1456	19	timing	timing	NOUN
ftr-428	1456	20	or	or	CCONJ
ftr-428	1456	21	sequence	sequence	NOUN
ftr-428	1456	22	issue	issue	NOUN
ftr-428	1456	23	but	but	CCONJ
ftr-428	1456	24	as	as	ADP
ftr-428	1456	25	a	a	DET
ftr-428	1456	26	substantive	substantive	ADJ
ftr-428	1456	27	pre	pre	NOUN
ftr-428	1456	28	-	-	NOUN
ftr-428	1456	29	condition	condition	NOUN
ftr-428	1456	30	to	to	ADP
ftr-428	1456	31	the	the	DET
ftr-428	1456	32	decedent	decedent	NOUN
ftr-428	1456	33	's	's	PART
ftr-428	1456	34	exercise	exercise	NOUN
ftr-428	1456	35	of	of	ADP
ftr-428	1456	36	her	her	PRON
ftr-428	1456	37	power.25	power.25	NOUN
ftr-428	1456	38	9	9	NUM
ftr-428	1456	39	when	when	SCONJ
ftr-428	1456	40	the	the	DET
ftr-428	1456	41	court	court	NOUN
ftr-428	1456	42	approached	approach	VERB
ftr-428	1456	43	the	the	DET
ftr-428	1456	44	252	252	NUM
ftr-428	1456	45	.	.	PUNCT
ftr-428	1456	46	regs	regs	PROPN
ftr-428	1456	47	.	.	PUNCT
ftr-428	1457	1	§	§	PROPN
ftr-428	1457	2	20.2041	20.2041	NUM
ftr-428	1457	3	-	-	SYM
ftr-428	1457	4	3(b	3(b	NUM
ftr-428	1457	5	)	)	PUNCT
ftr-428	1457	6	.	.	PUNCT
ftr-428	1458	1	253	253	NUM
ftr-428	1458	2	.	.	PUNCT
ftr-428	1458	3	see	see	VERB
ftr-428	1458	4	i	i	PRON
ftr-428	1458	5	d.	d.	PROPN
ftr-428	1458	6	254	254	NUM
ftr-428	1458	7	.	.	PUNCT
ftr-428	1459	1	68	68	NUM
ftr-428	1459	2	f.3d	f.3d	NUM
ftr-428	1459	3	1027	1027	NUM
ftr-428	1459	4	(	(	PUNCT
ftr-428	1459	5	7th	7th	ADJ
ftr-428	1459	6	cir	cir	NOUN
ftr-428	1459	7	.	.	PROPN
ftr-428	1459	8	1995	1995	NUM
ftr-428	1459	9	)	)	PUNCT
ftr-428	1459	10	.	.	PUNCT
ftr-428	1460	1	255	255	X
ftr-428	1460	2	.	.	PUNCT
ftr-428	1461	1	see	see	VERB
ftr-428	1461	2	i	i	PRON
ftr-428	1461	3	d.	d.	PROPN
ftr-428	1461	4	at	at	ADP
ftr-428	1461	5	1028	1028	NUM
ftr-428	1461	6	.	.	PUNCT
ftr-428	1462	1	256	256	NUM
ftr-428	1462	2	.	.	PUNCT
ftr-428	1463	1	i	i	PRON
ftr-428	1463	2	d.	d.	PROPN
ftr-428	1463	3	at	at	ADP
ftr-428	1463	4	1029	1029	NUM
ftr-428	1463	5	.	.	PUNCT
ftr-428	1464	1	257	257	NUM
ftr-428	1464	2	.	.	PUNCT
ftr-428	1465	1	i	i	PRON
ftr-428	1465	2	d.	d.	PROPN
ftr-428	1465	3	at	at	ADP
ftr-428	1465	4	1030	1030	NUM
ftr-428	1465	5	.	.	PUNCT
ftr-428	1466	1	258	258	NUM
ftr-428	1466	2	.	.	PUNCT
ftr-428	1467	1	101	101	NUM
ftr-428	1467	2	t.c	t.c	PROPN
ftr-428	1467	3	.	.	PROPN
ftr-428	1467	4	44	44	NUM
ftr-428	1467	5	(	(	PUNCT
ftr-428	1467	6	1993	1993	NUM
ftr-428	1467	7	)	)	PUNCT
ftr-428	1467	8	,	,	PUNCT
ftr-428	1467	9	aff'd	aff'd	NOUN
ftr-428	1467	10	,	,	PUNCT
ftr-428	1467	11	68	68	NUM
ftr-428	1467	12	f.3d	f.3d	NUM
ftr-428	1467	13	1027	1027	NUM
ftr-428	1467	14	(	(	PUNCT
ftr-428	1467	15	7th	7th	ADJ
ftr-428	1467	16	cir	cir	NOUN
ftr-428	1467	17	.	.	PROPN
ftr-428	1467	18	1995	1995	NUM
ftr-428	1467	19	)	)	PUNCT
ftr-428	1467	20	.	.	PUNCT
ftr-428	1468	1	259	259	X
ftr-428	1468	2	.	.	PUNCT
ftr-428	1469	1	the	the	DET
ftr-428	1469	2	tax	tax	NOUN
ftr-428	1469	3	court	court	NOUN
ftr-428	1469	4	in	in	ADP
ftr-428	1469	5	kurz	kurz	NOUN
ftr-428	1469	6	refused	refuse	VERB
ftr-428	1469	7	to	to	PART
ftr-428	1469	8	apply	apply	VERB
ftr-428	1469	9	the	the	DET
ftr-428	1469	10	regulations	regulation	NOUN
ftr-428	1469	11	under	under	ADP
ftr-428	1469	12	§	§	PROPN
ftr-428	1469	13	2041	2041	NUM
ftr-428	1469	14	that	that	PRON
ftr-428	1469	15	parallel	parallel	VERB
ftr-428	1469	16	§	§	PROPN
ftr-428	1469	17	2038	2038	NUM
ftr-428	1469	18	and	and	CCONJ
ftr-428	1469	19	are	be	AUX
ftr-428	1469	20	more	more	ADV
ftr-428	1469	21	limited	limited	ADJ
ftr-428	1469	22	in	in	ADP
ftr-428	1469	23	application	application	NOUN
ftr-428	1469	24	with	with	ADP
ftr-428	1469	25	regard	regard	NOUN
ftr-428	1469	26	to	to	ADP
ftr-428	1469	27	contingent	contingent	ADJ
ftr-428	1469	28	powers	power	NOUN
ftr-428	1469	29	than	than	ADP
ftr-428	1469	30	§	§	PROPN
ftr-428	1469	31	2036	2036	NUM
ftr-428	1469	32	.	.	PUNCT
ftr-428	1470	1	explaining	explain	VERB
ftr-428	1470	2	their	their	PRON
ftr-428	1470	3	inapplicability	inapplicability	NOUN
ftr-428	1470	4	,	,	PUNCT
ftr-428	1470	5	the	the	DET
ftr-428	1470	6	court	court	NOUN
ftr-428	1470	7	described	describe	VERB
ftr-428	1470	8	how	how	SCONJ
ftr-428	1470	9	the	the	DET
ftr-428	1470	10	government	government	NOUN
ftr-428	1470	11	failed	fail	VERB
ftr-428	1470	12	to	to	PART
ftr-428	1470	13	amend	amend	VERB
ftr-428	1470	14	its	its	PRON
ftr-428	1470	15	regulation	regulation	NOUN
ftr-428	1470	16	under	under	ADP
ftr-428	1470	17	§	§	PROPN
ftr-428	1470	18	2041	2041	NUM
ftr-428	1470	19	at	at	ADP
ftr-428	1470	20	the	the	DET
ftr-428	1470	21	time	time	NOUN
ftr-428	1470	22	it	it	PRON
ftr-428	1470	23	amended	amend	VERB
ftr-428	1470	24	the	the	DET
ftr-428	1470	25	regulation	regulation	NOUN
ftr-428	1470	26	under	under	ADP
ftr-428	1470	27	§	§	PROPN
ftr-428	1470	28	2038	2038	NUM
ftr-428	1470	29	and	and	CCONJ
ftr-428	1470	30	stated	state	VERB
ftr-428	1470	31	that	that	SCONJ
ftr-428	1470	32	"	"	PUNCT
ftr-428	1470	33	[	[	X
ftr-428	1470	34	t	t	X
ftr-428	1470	35	]	]	PUNCT
ftr-428	1470	36	here	here	ADV
ftr-428	1470	37	is	be	AUX
ftr-428	1470	38	no	no	DET
ftr-428	1470	39	indication	indication	NOUN
ftr-428	1470	40	that	that	SCONJ
ftr-428	1470	41	the	the	DET
ftr-428	1470	42	omission	omission	NOUN
ftr-428	1470	43	was	be	AUX
ftr-428	1470	44	inadvertent	inadvertent	ADJ
ftr-428	1470	45	.	.	PUNCT
ftr-428	1470	46	"	"	PUNCT
ftr-428	1471	1	i	i	PRON
ftr-428	1471	2	d.	d.	PROPN
ftr-428	1471	3	at	at	ADP
ftr-428	1471	4	57	57	NUM
ftr-428	1471	5	.	.	PUNCT
ftr-428	1472	1	the	the	DET
ftr-428	1472	2	court	court	NOUN
ftr-428	1472	3	emphasized	emphasize	VERB
ftr-428	1472	4	the	the	DET
ftr-428	1472	5	difference	difference	NOUN
ftr-428	1472	6	between	between	ADP
ftr-428	1472	7	the	the	DET
ftr-428	1472	8	two	two	NUM
ftr-428	1472	9	sections	section	NOUN
ftr-428	1472	10	in	in	ADP
ftr-428	1472	11	that	that	PRON
ftr-428	1472	12	,	,	PUNCT
ftr-428	1472	13	with	with	ADP
ftr-428	1472	14	respect	respect	NOUN
ftr-428	1472	15	to	to	ADP
ftr-428	1472	16	§	§	PROPN
ftr-428	1472	17	2038	2038	NUM
ftr-428	1472	18	,	,	PUNCT
ftr-428	1472	19	decedent	decedent	NOUN
ftr-428	1472	20	once	once	ADV
ftr-428	1472	21	owned	own	VERB
ftr-428	1472	22	the	the	DET
ftr-428	1472	23	[	[	X
ftr-428	1472	24	vol	vol	NOUN
ftr-428	1472	25	5:2	5:2	NUM
ftr-428	1472	26	contingencies	contingency	NOUN
ftr-428	1472	27	and	and	CCONJ
ftr-428	1472	28	the	the	DET
ftr-428	1472	29	estate	estate	NOUN
ftr-428	1472	30	tax	tax	NOUN
ftr-428	1472	31	contingency	contingency	NOUN
ftr-428	1472	32	this	this	DET
ftr-428	1472	33	way	way	NOUN
ftr-428	1472	34	,	,	PUNCT
ftr-428	1472	35	it	it	PRON
ftr-428	1472	36	engrafted	engraft	VERB
ftr-428	1472	37	an	an	DET
ftr-428	1472	38	additional	additional	ADJ
ftr-428	1472	39	requirement	requirement	NOUN
ftr-428	1472	40	for	for	ADP
ftr-428	1472	41	a	a	DET
ftr-428	1472	42	contingency	contingency	NOUN
ftr-428	1472	43	to	to	ADP
ftr-428	1472	44	except	except	SCONJ
ftr-428	1472	45	decedent	decedent	NOUN
ftr-428	1472	46	's	's	PART
ftr-428	1472	47	power	power	NOUN
ftr-428	1472	48	of	of	ADP
ftr-428	1472	49	appointment	appointment	NOUN
ftr-428	1472	50	from	from	ADP
ftr-428	1472	51	inclusion	inclusion	NOUN
ftr-428	1472	52	in	in	ADP
ftr-428	1472	53	his	his	PRON
ftr-428	1472	54	estate	estate	NOUN
ftr-428	1472	55	under	under	ADP
ftr-428	1472	56	section	section	NOUN
ftr-428	1472	57	2041	2041	NUM
ftr-428	1472	58	.	.	PUNCT
ftr-428	1473	1	the	the	DET
ftr-428	1473	2	court	court	NOUN
ftr-428	1473	3	stated	state	VERB
ftr-428	1473	4	that	that	SCONJ
ftr-428	1473	5	the	the	DET
ftr-428	1473	6	contingency	contingency	NOUN
ftr-428	1473	7	or	or	CCONJ
ftr-428	1473	8	event	event	NOUN
ftr-428	1473	9	had	have	VERB
ftr-428	1473	10	to	to	PART
ftr-428	1473	11	have	have	VERB
ftr-428	1473	12	some	some	DET
ftr-428	1473	13	significant	significant	ADJ
ftr-428	1473	14	non	non	ADJ
ftr-428	1473	15	-	-	ADJ
ftr-428	1473	16	tax	tax	ADJ
ftr-428	1473	17	consequences	consequence	NOUN
ftr-428	1473	18	independent	independent	ADJ
ftr-428	1473	19	of	of	ADP
ftr-428	1473	20	the	the	DET
ftr-428	1473	21	decedent	decedent	NOUN
ftr-428	1473	22	's	's	PART
ftr-428	1473	23	ability	ability	NOUN
ftr-428	1473	24	to	to	PART
ftr-428	1473	25	exercise	exercise	VERB
ftr-428	1473	26	the	the	DET
ftr-428	1473	27	power	power	NOUN
ftr-428	1473	28	and	and	CCONJ
ftr-428	1473	29	could	could	AUX
ftr-428	1473	30	not	not	PART
ftr-428	1473	31	be	be	AUX
ftr-428	1473	32	"	"	PUNCT
ftr-428	1473	33	illusory	illusory	ADJ
ftr-428	1473	34	.	.	PUNCT
ftr-428	1474	1	"260	"260	NOUN
ftr-428	1474	2	where	where	SCONJ
ftr-428	1474	3	that	that	DET
ftr-428	1474	4	type	type	NOUN
ftr-428	1474	5	of	of	ADP
ftr-428	1474	6	precondition	precondition	NOUN
ftr-428	1474	7	was	be	AUX
ftr-428	1474	8	absent	absent	ADJ
ftr-428	1474	9	,	,	PUNCT
ftr-428	1474	10	the	the	DET
ftr-428	1474	11	contingency	contingency	NOUN
ftr-428	1474	12	would	would	AUX
ftr-428	1474	13	not	not	PART
ftr-428	1474	14	prevent	prevent	VERB
ftr-428	1474	15	the	the	DET
ftr-428	1474	16	decedent	decedent	NOUN
ftr-428	1474	17	from	from	ADP
ftr-428	1474	18	having	have	VERB
ftr-428	1474	19	"	"	PUNCT
ftr-428	1474	20	practical	practical	ADJ
ftr-428	1474	21	ownership	ownership	NOUN
ftr-428	1474	22	.	.	PUNCT
ftr-428	1475	1	"261	"261	PROPN
ftr-428	1475	2	the	the	DET
ftr-428	1475	3	court	court	NOUN
ftr-428	1475	4	gave	give	VERB
ftr-428	1475	5	some	some	DET
ftr-428	1475	6	examples	example	NOUN
ftr-428	1475	7	of	of	ADP
ftr-428	1475	8	such	such	ADJ
ftr-428	1475	9	non	non	ADJ
ftr-428	1475	10	-	-	ADJ
ftr-428	1475	11	tax	tax	ADJ
ftr-428	1475	12	purpose	purpose	NOUN
ftr-428	1475	13	as	as	ADP
ftr-428	1475	14	having	have	VERB
ftr-428	1475	15	children	child	NOUN
ftr-428	1475	16	or	or	CCONJ
ftr-428	1475	17	obtaining	obtain	VERB
ftr-428	1475	18	a	a	DET
ftr-428	1475	19	divorce.262	divorce.262	NOUN
ftr-428	1475	20	the	the	DET
ftr-428	1475	21	treatment	treatment	NOUN
ftr-428	1475	22	of	of	ADP
ftr-428	1475	23	contingent	contingent	ADJ
ftr-428	1475	24	powers	power	NOUN
ftr-428	1475	25	of	of	ADP
ftr-428	1475	26	appointment	appointment	NOUN
ftr-428	1475	27	under	under	ADP
ftr-428	1475	28	section	section	NOUN
ftr-428	1475	29	2041	2041	NUM
ftr-428	1475	30	is	be	AUX
ftr-428	1475	31	,	,	PUNCT
ftr-428	1475	32	like	like	ADP
ftr-428	1475	33	other	other	ADJ
ftr-428	1475	34	aspects	aspect	NOUN
ftr-428	1475	35	of	of	ADP
ftr-428	1475	36	section	section	NOUN
ftr-428	1475	37	2041	2041	NUM
ftr-428	1475	38	,	,	PUNCT
ftr-428	1475	39	replete	replete	ADJ
ftr-428	1475	40	with	with	ADP
ftr-428	1475	41	favored	favor	VERB
ftr-428	1475	42	treatment	treatment	NOUN
ftr-428	1475	43	.	.	PUNCT
ftr-428	1476	1	that	that	PRON
ftr-428	1476	2	is	be	AUX
ftr-428	1476	3	,	,	PUNCT
ftr-428	1476	4	although	although	SCONJ
ftr-428	1476	5	this	this	DET
ftr-428	1476	6	section	section	NOUN
ftr-428	1476	7	generally	generally	ADV
ftr-428	1476	8	parallels	parallel	VERB
ftr-428	1476	9	sections	section	NOUN
ftr-428	1476	10	wherein	wherein	ADJ
ftr-428	1476	11	decedent	decedent	NOUN
ftr-428	1476	12	had	have	AUX
ftr-428	1476	13	owned	own	VERB
ftr-428	1476	14	the	the	DET
ftr-428	1476	15	property	property	NOUN
ftr-428	1476	16	that	that	PRON
ftr-428	1476	17	he	he	PRON
ftr-428	1476	18	literally	literally	ADV
ftr-428	1476	19	only	only	ADV
ftr-428	1476	20	had	have	VERB
ftr-428	1476	21	a	a	DET
ftr-428	1476	22	power	power	NOUN
ftr-428	1476	23	to	to	PART
ftr-428	1476	24	appoint	appoint	VERB
ftr-428	1476	25	to	to	ADP
ftr-428	1476	26	himself	himself	PRON
ftr-428	1476	27	,	,	PUNCT
ftr-428	1476	28	his	his	PRON
ftr-428	1476	29	creditors	creditor	NOUN
ftr-428	1476	30	,	,	PUNCT
ftr-428	1476	31	his	his	PRON
ftr-428	1476	32	estate	estate	NOUN
ftr-428	1476	33	or	or	CCONJ
ftr-428	1476	34	his	his	PRON
ftr-428	1476	35	estate	estate	NOUN
ftr-428	1476	36	's	's	PART
ftr-428	1476	37	creditors	creditor	NOUN
ftr-428	1476	38	,	,	PUNCT
ftr-428	1476	39	section	section	NOUN
ftr-428	1476	40	2041	2041	NUM
ftr-428	1476	41	,	,	PUNCT
ftr-428	1476	42	like	like	ADP
ftr-428	1476	43	its	its	PRON
ftr-428	1476	44	concomitant	concomitant	ADJ
ftr-428	1476	45	gift	gift	NOUN
ftr-428	1476	46	tax	tax	NOUN
ftr-428	1476	47	section	section	NOUN
ftr-428	1476	48	2514	2514	NUM
ftr-428	1476	49	,	,	PUNCT
ftr-428	1476	50	grants	grant	VERB
ftr-428	1476	51	tax	tax	NOUN
ftr-428	1476	52	benefits	benefit	NOUN
ftr-428	1476	53	to	to	ADP
ftr-428	1476	54	lapsed	lapse	VERB
ftr-428	1476	55	powers	power	NOUN
ftr-428	1476	56	.	.	PUNCT
ftr-428	1477	1	similarly	similarly	ADV
ftr-428	1477	2	,	,	PUNCT
ftr-428	1477	3	section	section	NOUN
ftr-428	1477	4	2041	2041	NUM
ftr-428	1477	5	,	,	PUNCT
ftr-428	1477	6	through	through	ADP
ftr-428	1477	7	the	the	DET
ftr-428	1477	8	regulations	regulation	NOUN
ftr-428	1477	9	,	,	PUNCT
ftr-428	1477	10	excepts	except	VERB
ftr-428	1477	11	contingent	contingent	ADJ
ftr-428	1477	12	powers	power	NOUN
ftr-428	1477	13	of	of	ADP
ftr-428	1477	14	appointment	appointment	NOUN
ftr-428	1477	15	from	from	ADP
ftr-428	1477	16	taxation	taxation	NOUN
ftr-428	1477	17	while	while	SCONJ
ftr-428	1477	18	property	property	NOUN
ftr-428	1477	19	contingently	contingently	ADV
ftr-428	1477	20	owned	own	VERB
ftr-428	1477	21	by	by	ADP
ftr-428	1477	22	the	the	DET
ftr-428	1477	23	decedent	decedent	NOUN
ftr-428	1477	24	is	be	AUX
ftr-428	1477	25	subject	subject	ADJ
ftr-428	1477	26	to	to	ADP
ftr-428	1477	27	estate	estate	NOUN
ftr-428	1477	28	tax	tax	NOUN
ftr-428	1477	29	under	under	ADP
ftr-428	1477	30	section	section	NOUN
ftr-428	1477	31	2033	2033	NUM
ftr-428	1477	32	.	.	PUNCT
ftr-428	1478	1	moreover	moreover	ADV
ftr-428	1478	2	,	,	PUNCT
ftr-428	1478	3	the	the	DET
ftr-428	1478	4	tax	tax	NOUN
ftr-428	1478	5	court	court	NOUN
ftr-428	1478	6	has	have	AUX
ftr-428	1478	7	indicated	indicate	VERB
ftr-428	1478	8	that	that	SCONJ
ftr-428	1478	9	it	it	PRON
ftr-428	1478	10	is	be	AUX
ftr-428	1478	11	willing	willing	ADJ
ftr-428	1478	12	to	to	PART
ftr-428	1478	13	further	far	ADV
ftr-428	1478	14	exempt	exempt	ADJ
ftr-428	1478	15	powers	power	NOUN
ftr-428	1478	16	of	of	ADP
ftr-428	1478	17	appointment	appointment	NOUN
ftr-428	1478	18	subject	subject	NOUN
ftr-428	1478	19	to	to	ADP
ftr-428	1478	20	a	a	DET
ftr-428	1478	21	contingency	contingency	NOUN
ftr-428	1478	22	within	within	ADP
ftr-428	1478	23	the	the	DET
ftr-428	1478	24	decedent	decedent	NOUN
ftr-428	1478	25	's	's	PART
ftr-428	1478	26	control	control	NOUN
ftr-428	1478	27	,	,	PUNCT
ftr-428	1478	28	as	as	ADV
ftr-428	1478	29	long	long	ADV
ftr-428	1478	30	as	as	SCONJ
ftr-428	1478	31	that	that	DET
ftr-428	1478	32	contingency	contingency	NOUN
ftr-428	1478	33	is	be	AUX
ftr-428	1478	34	not	not	PART
ftr-428	1478	35	illusionary	illusionary	ADJ
ftr-428	1478	36	and	and	CCONJ
ftr-428	1478	37	not	not	PART
ftr-428	1478	38	taxmotivated	taxmotivate	VERB
ftr-428	1478	39	.	.	PUNCT
ftr-428	1479	1	i.	i.	PROPN
ftr-428	1479	2	section	section	PROPN
ftr-428	1479	3	2042	2042	NUM
ftr-428	1479	4	:	:	PUNCT
ftr-428	1479	5	a	a	DET
ftr-428	1479	6	de	de	X
ftr-428	1479	7	minimis	minimis	NOUN
ftr-428	1479	8	rule	rule	NOUN
ftr-428	1479	9	for	for	ADP
ftr-428	1479	10	certain	certain	ADJ
ftr-428	1479	11	remote	remote	ADJ
ftr-428	1479	12	contingencies	contingency	NOUN
ftr-428	1479	13	section	section	NOUN
ftr-428	1479	14	2042	2042	NUM
ftr-428	1479	15	includes	include	VERB
ftr-428	1479	16	property	property	NOUN
ftr-428	1479	17	in	in	ADP
ftr-428	1479	18	decedent	decedent	NOUN
ftr-428	1479	19	's	's	PART
ftr-428	1479	20	gross	gross	ADJ
ftr-428	1479	21	estate	estate	NOUN
ftr-428	1479	22	where	where	SCONJ
ftr-428	1479	23	either	either	CCONJ
ftr-428	1479	24	the	the	DET
ftr-428	1479	25	estate	estate	NOUN
ftr-428	1479	26	is	be	AUX
ftr-428	1479	27	the	the	DET
ftr-428	1479	28	recipient	recipient	NOUN
ftr-428	1479	29	of	of	ADP
ftr-428	1479	30	the	the	DET
ftr-428	1479	31	proceeds263	proceeds263	PROPN
ftr-428	1479	32	or	or	CCONJ
ftr-428	1479	33	the	the	DET
ftr-428	1479	34	decedent	decedent	NOUN
ftr-428	1479	35	owned	own	VERB
ftr-428	1479	36	at	at	ADP
ftr-428	1479	37	his	his	PRON
ftr-428	1479	38	death	death	NOUN
ftr-428	1479	39	,	,	PUNCT
ftr-428	1479	40	or	or	CCONJ
ftr-428	1479	41	within	within	ADP
ftr-428	1479	42	three	three	NUM
ftr-428	1479	43	years	year	NOUN
ftr-428	1479	44	of	of	ADP
ftr-428	1479	45	his	his	PRON
ftr-428	1479	46	death,2	death,2	NOUN
ftr-428	1479	47	"	"	PUNCT
ftr-428	1479	48	any	any	PRON
ftr-428	1479	49	of	of	ADP
ftr-428	1479	50	the	the	DET
ftr-428	1479	51	"	"	PUNCT
ftr-428	1479	52	incidents	incident	NOUN
ftr-428	1479	53	of	of	ADP
ftr-428	1479	54	ownership	ownership	NOUN
ftr-428	1479	55	,	,	PUNCT
ftr-428	1479	56	"	"	PUNCT
ftr-428	1479	57	exercisable	exercisable	ADJ
ftr-428	1479	58	alone	alone	ADV
ftr-428	1479	59	or	or	CCONJ
ftr-428	1479	60	with	with	ADP
ftr-428	1479	61	anyone	anyone	PRON
ftr-428	1479	62	else	else	ADV
ftr-428	1479	63	,	,	PUNCT
ftr-428	1479	64	in	in	ADP
ftr-428	1479	65	an	an	DET
ftr-428	1479	66	insurance	insurance	NOUN
ftr-428	1479	67	policy	policy	NOUN
ftr-428	1479	68	on	on	ADP
ftr-428	1479	69	his	his	PRON
ftr-428	1479	70	life.265	life.265	NOUN
ftr-428	1479	71	property	property	NOUN
ftr-428	1479	72	outright	outright	ADV
ftr-428	1479	73	and	and	CCONJ
ftr-428	1479	74	,	,	PUNCT
ftr-428	1479	75	while	while	SCONJ
ftr-428	1479	76	transferring	transfer	VERB
ftr-428	1479	77	some	some	PRON
ftr-428	1479	78	of	of	ADP
ftr-428	1479	79	the	the	DET
ftr-428	1479	80	property	property	NOUN
ftr-428	1479	81	to	to	ADP
ftr-428	1479	82	another	another	PRON
ftr-428	1479	83	,	,	PUNCT
ftr-428	1479	84	decided	decide	VERB
ftr-428	1479	85	to	to	PART
ftr-428	1479	86	retain	retain	VERB
ftr-428	1479	87	a	a	DET
ftr-428	1479	88	power	power	NOUN
ftr-428	1479	89	to	to	PART
ftr-428	1479	90	regain	regain	VERB
ftr-428	1479	91	ownership	ownership	NOUN
ftr-428	1479	92	or	or	CCONJ
ftr-428	1479	93	a	a	DET
ftr-428	1479	94	prohibitive	prohibitive	ADJ
ftr-428	1479	95	indicia	indicia	NOUN
ftr-428	1479	96	of	of	ADP
ftr-428	1479	97	ownership	ownership	NOUN
ftr-428	1479	98	,	,	PUNCT
ftr-428	1479	99	but	but	CCONJ
ftr-428	1479	100	that	that	SCONJ
ftr-428	1479	101	with	with	ADP
ftr-428	1479	102	respect	respect	NOUN
ftr-428	1479	103	to	to	ADP
ftr-428	1479	104	§	§	PROPN
ftr-428	1479	105	2041	2041	NUM
ftr-428	1479	106	,	,	PUNCT
ftr-428	1479	107	the	the	DET
ftr-428	1479	108	decedent	decedent	NOUN
ftr-428	1479	109	never	never	ADV
ftr-428	1479	110	owned	own	VERB
ftr-428	1479	111	the	the	DET
ftr-428	1479	112	property	property	NOUN
ftr-428	1479	113	and	and	CCONJ
ftr-428	1479	114	was	be	AUX
ftr-428	1479	115	only	only	ADV
ftr-428	1479	116	the	the	DET
ftr-428	1479	117	recipient	recipient	NOUN
ftr-428	1479	118	of	of	ADP
ftr-428	1479	119	a	a	DET
ftr-428	1479	120	general	general	ADJ
ftr-428	1479	121	power	power	NOUN
ftr-428	1479	122	of	of	ADP
ftr-428	1479	123	appointment	appointment	NOUN
ftr-428	1479	124	.	.	PUNCT
ftr-428	1480	1	see	see	VERB
ftr-428	1480	2	i	i	PRON
ftr-428	1480	3	d.	d.	PROPN
ftr-428	1480	4	at	at	ADP
ftr-428	1480	5	57	57	NUM
ftr-428	1480	6	-	-	SYM
ftr-428	1480	7	58	58	NUM
ftr-428	1480	8	.	.	PUNCT
ftr-428	1481	1	260	260	NUM
ftr-428	1481	2	.	.	PUNCT
ftr-428	1482	1	see	see	VERB
ftr-428	1482	2	i	i	PRON
ftr-428	1482	3	d.	d.	PROPN
ftr-428	1482	4	at	at	ADP
ftr-428	1482	5	60	60	NUM
ftr-428	1482	6	.	.	PUNCT
ftr-428	1483	1	indeed	indeed	ADV
ftr-428	1483	2	,	,	PUNCT
ftr-428	1483	3	the	the	DET
ftr-428	1483	4	court	court	NOUN
ftr-428	1483	5	defined	define	VERB
ftr-428	1483	6	as	as	ADP
ftr-428	1483	7	illusory	illusory	ADJ
ftr-428	1483	8	those	those	DET
ftr-428	1483	9	conditions	condition	NOUN
ftr-428	1483	10	lacking	lack	VERB
ftr-428	1483	11	a	a	DET
ftr-428	1483	12	nontax	nontax	NOUN
ftr-428	1483	13	independent	independent	ADJ
ftr-428	1483	14	consequence	consequence	NOUN
ftr-428	1483	15	.	.	PUNCT
ftr-428	1484	1	perhaps	perhaps	ADV
ftr-428	1484	2	,	,	PUNCT
ftr-428	1484	3	the	the	DET
ftr-428	1484	4	court	court	NOUN
ftr-428	1484	5	adopted	adopt	VERB
ftr-428	1484	6	the	the	DET
ftr-428	1484	7	language	language	NOUN
ftr-428	1484	8	of	of	ADP
ftr-428	1484	9	the	the	DET
ftr-428	1484	10	regulations	regulation	NOUN
ftr-428	1484	11	under	under	ADP
ftr-428	1484	12	§	§	PROPN
ftr-428	1484	13	2037	2037	NUM
ftr-428	1484	14	.	.	PUNCT
ftr-428	1485	1	regs	reg	NOUN
ftr-428	1485	2	.	.	PUNCT
ftr-428	1486	1	§	§	PROPN
ftr-428	1486	2	20.2037	20.2037	NUM
ftr-428	1486	3	-	-	SYM
ftr-428	1486	4	1(b	1(b	NUM
ftr-428	1486	5	)	)	PUNCT
ftr-428	1486	6	explains	explain	VERB
ftr-428	1486	7	that	that	SCONJ
ftr-428	1486	8	the	the	DET
ftr-428	1486	9	condition	condition	NOUN
ftr-428	1486	10	of	of	ADP
ftr-428	1486	11	survivorship	survivorship	NOUN
ftr-428	1486	12	necessary	necessary	ADJ
ftr-428	1486	13	for	for	ADP
ftr-428	1486	14	inclusion	inclusion	NOUN
ftr-428	1486	15	of	of	ADP
ftr-428	1486	16	decedent	decedent	NOUN
ftr-428	1486	17	's	's	PART
ftr-428	1486	18	reversion	reversion	NOUN
ftr-428	1486	19	under	under	ADP
ftr-428	1486	20	§	§	PROPN
ftr-428	1486	21	2037	2037	NUM
ftr-428	1486	22	would	would	AUX
ftr-428	1486	23	not	not	PART
ftr-428	1486	24	be	be	AUX
ftr-428	1486	25	found	find	VERB
ftr-428	1486	26	where	where	SCONJ
ftr-428	1486	27	a	a	DET
ftr-428	1486	28	beneficiary	beneficiary	NOUN
ftr-428	1486	29	could	could	AUX
ftr-428	1486	30	obtain	obtain	VERB
ftr-428	1486	31	the	the	DET
ftr-428	1486	32	property	property	NOUN
ftr-428	1486	33	"	"	PUNCT
ftr-428	1486	34	either	either	CCONJ
ftr-428	1486	35	by	by	ADP
ftr-428	1486	36	surviving	survive	VERB
ftr-428	1486	37	the	the	DET
ftr-428	1486	38	decedent	decedent	NOUN
ftr-428	1486	39	or	or	CCONJ
ftr-428	1486	40	through	through	ADP
ftr-428	1486	41	the	the	DET
ftr-428	1486	42	occurrence	occurrence	NOUN
ftr-428	1486	43	of	of	ADP
ftr-428	1486	44	some	some	DET
ftr-428	1486	45	other	other	ADJ
ftr-428	1486	46	event	event	NOUN
ftr-428	1486	47	....	....	PUNCT
ftr-428	1487	1	however	however	ADV
ftr-428	1487	2	,	,	PUNCT
ftr-428	1487	3	if	if	SCONJ
ftr-428	1487	4	a	a	DET
ftr-428	1487	5	consideration	consideration	NOUN
ftr-428	1487	6	of	of	ADP
ftr-428	1487	7	the	the	DET
ftr-428	1487	8	terms	term	NOUN
ftr-428	1487	9	and	and	CCONJ
ftr-428	1487	10	circumstances	circumstance	NOUN
ftr-428	1487	11	of	of	ADP
ftr-428	1487	12	the	the	DET
ftr-428	1487	13	transfer	transfer	NOUN
ftr-428	1487	14	as	as	ADP
ftr-428	1487	15	a	a	DET
ftr-428	1487	16	whole	whole	NOUN
ftr-428	1487	17	indicates	indicate	VERB
ftr-428	1487	18	that	that	SCONJ
ftr-428	1487	19	the	the	DET
ftr-428	1487	20	'	'	PUNCT
ftr-428	1487	21	other	other	ADJ
ftr-428	1487	22	event	event	NOUN
ftr-428	1487	23	'	'	PUNCT
ftr-428	1487	24	is	be	AUX
ftr-428	1487	25	unreal	unreal	ADJ
ftr-428	1487	26	and	and	CCONJ
ftr-428	1487	27	if	if	SCONJ
ftr-428	1487	28	the	the	DET
ftr-428	1487	29	death	death	NOUN
ftr-428	1487	30	of	of	ADP
ftr-428	1487	31	the	the	DET
ftr-428	1487	32	decedent	decedent	NOUN
ftr-428	1487	33	does	do	VERB
ftr-428	1487	34	,	,	PUNCT
ftr-428	1487	35	in	in	ADP
ftr-428	1487	36	fact	fact	NOUN
ftr-428	1487	37	,	,	PUNCT
ftr-428	1487	38	occur	occur	VERB
ftr-428	1487	39	before	before	ADP
ftr-428	1487	40	the	the	DET
ftr-428	1487	41	'	'	PUNCT
ftr-428	1487	42	other	other	ADJ
ftr-428	1487	43	event	event	NOUN
ftr-428	1487	44	'	'	PUNCT
ftr-428	1487	45	,	,	PUNCT
ftr-428	1487	46	the	the	DET
ftr-428	1487	47	beneficiary	beneficiary	NOUN
ftr-428	1487	48	will	will	AUX
ftr-428	1487	49	be	be	AUX
ftr-428	1487	50	considered	consider	VERB
ftr-428	1487	51	able	able	ADJ
ftr-428	1487	52	to	to	PART
ftr-428	1487	53	possess	possess	VERB
ftr-428	1487	54	or	or	CCONJ
ftr-428	1487	55	enjoy	enjoy	VERB
ftr-428	1487	56	the	the	DET
ftr-428	1487	57	property	property	NOUN
ftr-428	1487	58	only	only	ADV
ftr-428	1487	59	by	by	ADP
ftr-428	1487	60	surviving	survive	VERB
ftr-428	1487	61	the	the	DET
ftr-428	1487	62	decedent	decedent	NOUN
ftr-428	1487	63	.	.	PUNCT
ftr-428	1487	64	"	"	PUNCT
ftr-428	1487	65	regs	reg	NOUN
ftr-428	1487	66	.	.	PUNCT
ftr-428	1488	1	§	§	PROPN
ftr-428	1488	2	20.2037	20.2037	NUM
ftr-428	1488	3	-	-	SYM
ftr-428	1488	4	1(b	1(b	NUM
ftr-428	1488	5	)	)	PUNCT
ftr-428	1488	6	.	.	PUNCT
ftr-428	1489	1	261	261	NUM
ftr-428	1489	2	.	.	PUNCT
ftr-428	1489	3	kurz	kurz	PROPN
ftr-428	1489	4	v.	v.	PROPN
ftr-428	1489	5	commissioner	commissioner	PROPN
ftr-428	1489	6	101	101	NUM
ftr-428	1489	7	t.c	t.c	PROPN
ftr-428	1489	8	.	.	PUNCT
ftr-428	1490	1	at	at	ADP
ftr-428	1490	2	60	60	NUM
ftr-428	1490	3	.	.	PUNCT
ftr-428	1490	4	262	262	NUM
ftr-428	1490	5	.	.	PUNCT
ftr-428	1491	1	see	see	VERB
ftr-428	1491	2	i	i	PRON
ftr-428	1491	3	d.	d.	PROPN
ftr-428	1491	4	263	263	NUM
ftr-428	1491	5	.	.	PUNCT
ftr-428	1492	1	see	see	VERB
ftr-428	1492	2	irc	irc	PROPN
ftr-428	1492	3	§	§	PROPN
ftr-428	1492	4	2042(1	2042(1	PROPN
ftr-428	1492	5	)	)	PUNCT
ftr-428	1492	6	.	.	PUNCT
ftr-428	1493	1	264	264	X
ftr-428	1493	2	.	.	PUNCT
ftr-428	1494	1	see	see	VERB
ftr-428	1494	2	irc	irc	PROPN
ftr-428	1494	3	§	§	PROPN
ftr-428	1494	4	2035(a)(2	2035(a)(2	NOUN
ftr-428	1494	5	)	)	PUNCT
ftr-428	1494	6	.	.	PUNCT
ftr-428	1495	1	265	265	X
ftr-428	1495	2	.	.	PUNCT
ftr-428	1496	1	see	see	VERB
ftr-428	1496	2	irc	irc	PROPN
ftr-428	1496	3	§	§	PROPN
ftr-428	1496	4	2042(2	2042(2	PROPN
ftr-428	1496	5	)	)	PUNCT
ftr-428	1496	6	.	.	PUNCT
ftr-428	1497	1	20011	20011	NUM
ftr-428	1497	2	florida	florida	PROPN
ftr-428	1497	3	tax	tax	NOUN
ftr-428	1497	4	review	review	NOUN
ftr-428	1497	5	incidents	incident	NOUN
ftr-428	1497	6	of	of	ADP
ftr-428	1497	7	ownership	ownership	NOUN
ftr-428	1497	8	are	be	AUX
ftr-428	1497	9	defined	define	VERB
ftr-428	1497	10	broadly	broadly	ADV
ftr-428	1497	11	in	in	ADP
ftr-428	1497	12	the	the	DET
ftr-428	1497	13	regulations	regulation	NOUN
ftr-428	1497	14	to	to	PART
ftr-428	1497	15	include	include	VERB
ftr-428	1497	16	the	the	DET
ftr-428	1497	17	economic	economic	ADJ
ftr-428	1497	18	benefits	benefit	NOUN
ftr-428	1497	19	of	of	ADP
ftr-428	1497	20	the	the	DET
ftr-428	1497	21	policy266	policy266	PROPN
ftr-428	1497	22	and	and	CCONJ
ftr-428	1497	23	include	include	VERB
ftr-428	1497	24	such	such	ADJ
ftr-428	1497	25	powers	power	NOUN
ftr-428	1497	26	as	as	ADP
ftr-428	1497	27	the	the	DET
ftr-428	1497	28	ability	ability	NOUN
ftr-428	1497	29	to	to	PART
ftr-428	1497	30	change	change	VERB
ftr-428	1497	31	the	the	DET
ftr-428	1497	32	policy	policy	NOUN
ftr-428	1497	33	's	's	PART
ftr-428	1497	34	beneficiary	beneficiary	NOUN
ftr-428	1497	35	or	or	CCONJ
ftr-428	1497	36	to	to	PART
ftr-428	1497	37	obtain	obtain	VERB
ftr-428	1497	38	a	a	DET
ftr-428	1497	39	loan	loan	NOUN
ftr-428	1497	40	against	against	ADP
ftr-428	1497	41	its	its	PRON
ftr-428	1497	42	cash	cash	NOUN
ftr-428	1497	43	surrender	surrender	NOUN
ftr-428	1497	44	value.267	value.267	NOUN
ftr-428	1497	45	when	when	SCONJ
ftr-428	1497	46	decedent	decedent	NOUN
ftr-428	1497	47	is	be	AUX
ftr-428	1497	48	found	find	VERB
ftr-428	1497	49	to	to	PART
ftr-428	1497	50	hold	hold	VERB
ftr-428	1497	51	any	any	PRON
ftr-428	1497	52	of	of	ADP
ftr-428	1497	53	the	the	DET
ftr-428	1497	54	incidents	incident	NOUN
ftr-428	1497	55	of	of	ADP
ftr-428	1497	56	ownership	ownership	NOUN
ftr-428	1497	57	in	in	ADP
ftr-428	1497	58	insurance	insurance	NOUN
ftr-428	1497	59	on	on	ADP
ftr-428	1497	60	his	his	PRON
ftr-428	1497	61	own	own	ADJ
ftr-428	1497	62	life	life	NOUN
ftr-428	1497	63	,	,	PUNCT
ftr-428	1497	64	the	the	DET
ftr-428	1497	65	entire	entire	ADJ
ftr-428	1497	66	proceeds	proceed	NOUN
ftr-428	1497	67	are	be	AUX
ftr-428	1497	68	includable	includable	ADJ
ftr-428	1497	69	in	in	ADP
ftr-428	1497	70	his	his	PRON
ftr-428	1497	71	gross	gross	ADJ
ftr-428	1497	72	estate.268	estate.268	PROPN
ftr-428	1497	73	except	except	SCONJ
ftr-428	1497	74	with	with	ADP
ftr-428	1497	75	respect	respect	NOUN
ftr-428	1497	76	to	to	ADP
ftr-428	1497	77	reversionary	reversionary	ADJ
ftr-428	1497	78	interests	interest	NOUN
ftr-428	1497	79	,	,	PUNCT
ftr-428	1497	80	there	there	PRON
ftr-428	1497	81	is	be	VERB
ftr-428	1497	82	nothing	nothing	PRON
ftr-428	1497	83	in	in	ADP
ftr-428	1497	84	section	section	NOUN
ftr-428	1497	85	2042	2042	NUM
ftr-428	1497	86	that	that	PRON
ftr-428	1497	87	indicates	indicate	VERB
ftr-428	1497	88	whether	whether	SCONJ
ftr-428	1497	89	or	or	CCONJ
ftr-428	1497	90	not	not	PART
ftr-428	1497	91	contingent	contingent	ADJ
ftr-428	1497	92	rights	right	NOUN
ftr-428	1497	93	are	be	AUX
ftr-428	1497	94	incidents	incident	NOUN
ftr-428	1497	95	of	of	ADP
ftr-428	1497	96	ownership.2	ownership.2	PRON
ftr-428	1497	97	69	69	NUM
ftr-428	1497	98	added	add	VERB
ftr-428	1497	99	by	by	ADP
ftr-428	1497	100	the	the	DET
ftr-428	1497	101	1954	1954	NUM
ftr-428	1497	102	code	code	NOUN
ftr-428	1497	103	,	,	PUNCT
ftr-428	1497	104	which	which	PRON
ftr-428	1497	105	attached	attach	VERB
ftr-428	1497	106	a	a	DET
ftr-428	1497	107	similar	similar	ADJ
ftr-428	1497	108	limitation	limitation	NOUN
ftr-428	1497	109	to	to	ADP
ftr-428	1497	110	the	the	DET
ftr-428	1497	111	application	application	NOUN
ftr-428	1497	112	of	of	ADP
ftr-428	1497	113	section	section	NOUN
ftr-428	1497	114	2037,270	2037,270	NUM
ftr-428	1497	115	a	a	DET
ftr-428	1497	116	reversionary	reversionary	ADJ
ftr-428	1497	117	interest	interest	NOUN
ftr-428	1497	118	which	which	PRON
ftr-428	1497	119	is	be	AUX
ftr-428	1497	120	valued	value	VERB
ftr-428	1497	121	at	at	ADP
ftr-428	1497	122	more	more	ADJ
ftr-428	1497	123	than	than	ADP
ftr-428	1497	124	five	five	NUM
ftr-428	1497	125	percent	percent	NOUN
ftr-428	1497	126	of	of	ADP
ftr-428	1497	127	the	the	DET
ftr-428	1497	128	policy	policy	NOUN
ftr-428	1497	129	's	's	PART
ftr-428	1497	130	value	value	NOUN
ftr-428	1497	131	just	just	ADV
ftr-428	1497	132	before	before	SCONJ
ftr-428	1497	133	decedent	decedent	NOUN
ftr-428	1497	134	's	's	PART
ftr-428	1497	135	death	death	NOUN
ftr-428	1497	136	is	be	AUX
ftr-428	1497	137	an	an	DET
ftr-428	1497	138	incident	incident	NOUN
ftr-428	1497	139	of	of	ADP
ftr-428	1497	140	ownership	ownership	NOUN
ftr-428	1497	141	and	and	CCONJ
ftr-428	1497	142	that	that	SCONJ
ftr-428	1497	143	interest	interest	NOUN
ftr-428	1497	144	is	be	AUX
ftr-428	1497	145	defined	define	VERB
ftr-428	1497	146	as	as	ADP
ftr-428	1497	147	"	"	PUNCT
ftr-428	1497	148	a	a	DET
ftr-428	1497	149	possibility	possibility	NOUN
ftr-428	1497	150	that	that	SCONJ
ftr-428	1497	151	the	the	DET
ftr-428	1497	152	policy	policy	NOUN
ftr-428	1497	153	,	,	PUNCT
ftr-428	1497	154	or	or	CCONJ
ftr-428	1497	155	the	the	DET
ftr-428	1497	156	proceeds	proceed	NOUN
ftr-428	1497	157	of	of	ADP
ftr-428	1497	158	the	the	DET
ftr-428	1497	159	policy	policy	NOUN
ftr-428	1497	160	,	,	PUNCT
ftr-428	1497	161	may	may	AUX
ftr-428	1497	162	return	return	VERB
ftr-428	1497	163	to	to	ADP
ftr-428	1497	164	the	the	DET
ftr-428	1497	165	decedent	decedent	NOUN
ftr-428	1497	166	or	or	CCONJ
ftr-428	1497	167	his	his	PRON
ftr-428	1497	168	estate	estate	NOUN
ftr-428	1497	169	,	,	PUNCT
ftr-428	1497	170	or	or	CCONJ
ftr-428	1497	171	may	may	AUX
ftr-428	1497	172	be	be	AUX
ftr-428	1497	173	subject	subject	ADJ
ftr-428	1497	174	to	to	ADP
ftr-428	1497	175	a	a	DET
ftr-428	1497	176	power	power	NOUN
ftr-428	1497	177	of	of	ADP
ftr-428	1497	178	disposition	disposition	NOUN
ftr-428	1497	179	by	by	ADP
ftr-428	1497	180	him	he	PRON
ftr-428	1497	181	.	.	PUNCT
ftr-428	1497	182	"	"	PUNCT
ftr-428	1498	1	unlike	unlike	ADP
ftr-428	1498	2	section	section	NOUN
ftr-428	1498	3	2033	2033	NUM
ftr-428	1498	4	that	that	PRON
ftr-428	1498	5	discounts	discount	VERB
ftr-428	1498	6	all	all	DET
ftr-428	1498	7	contingent	contingent	ADJ
ftr-428	1498	8	interests	interest	NOUN
ftr-428	1498	9	to	to	PART
ftr-428	1498	10	reflect	reflect	VERB
ftr-428	1498	11	their	their	PRON
ftr-428	1498	12	uncertainty	uncertainty	NOUN
ftr-428	1498	13	,	,	PUNCT
ftr-428	1498	14	because	because	SCONJ
ftr-428	1498	15	section	section	NOUN
ftr-428	1498	16	2042	2042	NUM
ftr-428	1498	17	includes	include	VERB
ftr-428	1498	18	the	the	DET
ftr-428	1498	19	full	full	ADJ
ftr-428	1498	20	value	value	NOUN
ftr-428	1498	21	of	of	ADP
ftr-428	1498	22	the	the	DET
ftr-428	1498	23	insurance	insurance	NOUN
ftr-428	1498	24	proceeds	proceed	NOUN
ftr-428	1498	25	in	in	ADP
ftr-428	1498	26	decedent	decedent	NOUN
ftr-428	1498	27	's	's	PART
ftr-428	1498	28	estate	estate	NOUN
ftr-428	1498	29	,	,	PUNCT
ftr-428	1498	30	the	the	DET
ftr-428	1498	31	only	only	ADJ
ftr-428	1498	32	discounting	discounting	NOUN
ftr-428	1498	33	of	of	ADP
ftr-428	1498	34	contingencies	contingency	NOUN
ftr-428	1498	35	under	under	ADP
ftr-428	1498	36	section	section	NOUN
ftr-428	1498	37	2042	2042	NUM
ftr-428	1498	38	operates	operate	VERB
ftr-428	1498	39	with	with	ADP
ftr-428	1498	40	the	the	DET
ftr-428	1498	41	de	de	PROPN
ftr-428	1498	42	minimis	minimis	NOUN
ftr-428	1498	43	rule	rule	NOUN
ftr-428	1498	44	regarding	regard	VERB
ftr-428	1498	45	reversionary	reversionary	ADJ
ftr-428	1498	46	interests	interest	NOUN
ftr-428	1498	47	.	.	PUNCT
ftr-428	1499	1	thus	thus	ADV
ftr-428	1499	2	,	,	PUNCT
ftr-428	1499	3	if	if	SCONJ
ftr-428	1499	4	it	it	PRON
ftr-428	1499	5	is	be	AUX
ftr-428	1499	6	very	very	ADV
ftr-428	1499	7	unlikely	unlikely	ADJ
ftr-428	1499	8	that	that	SCONJ
ftr-428	1499	9	decedent	decedent	NOUN
ftr-428	1499	10	will	will	AUX
ftr-428	1499	11	regain	regain	VERB
ftr-428	1499	12	any	any	DET
ftr-428	1499	13	incidents	incident	NOUN
ftr-428	1499	14	of	of	ADP
ftr-428	1499	15	ownership	ownership	NOUN
ftr-428	1499	16	,	,	PUNCT
ftr-428	1499	17	the	the	DET
ftr-428	1499	18	statute	statute	NOUN
ftr-428	1499	19	excepts	except	VERB
ftr-428	1499	20	such	such	ADJ
ftr-428	1499	21	ownership	ownership	NOUN
ftr-428	1499	22	from	from	ADP
ftr-428	1499	23	inclusion	inclusion	NOUN
ftr-428	1499	24	.	.	PUNCT
ftr-428	1500	1	however	however	ADV
ftr-428	1500	2	,	,	PUNCT
ftr-428	1500	3	if	if	SCONJ
ftr-428	1500	4	it	it	PRON
ftr-428	1500	5	is	be	AUX
ftr-428	1500	6	fairly	fairly	ADV
ftr-428	1500	7	probable	probable	ADJ
ftr-428	1500	8	that	that	SCONJ
ftr-428	1500	9	decedent	decedent	NOUN
ftr-428	1500	10	will	will	AUX
ftr-428	1500	11	re	re	VERB
ftr-428	1500	12	-	-	VERB
ftr-428	1500	13	possess	possess	VERB
ftr-428	1500	14	the	the	DET
ftr-428	1500	15	incidents	incident	NOUN
ftr-428	1500	16	of	of	ADP
ftr-428	1500	17	ownership	ownership	NOUN
ftr-428	1500	18	,	,	PUNCT
ftr-428	1500	19	the	the	DET
ftr-428	1500	20	full	full	ADJ
ftr-428	1500	21	,	,	PUNCT
ftr-428	1500	22	undiscounted	undiscounted	ADJ
ftr-428	1500	23	,	,	PUNCT
ftr-428	1500	24	value	value	NOUN
ftr-428	1500	25	of	of	ADP
ftr-428	1500	26	the	the	DET
ftr-428	1500	27	proceeds	proceed	NOUN
ftr-428	1500	28	is	be	AUX
ftr-428	1500	29	includable	includable	ADJ
ftr-428	1500	30	in	in	ADP
ftr-428	1500	31	his	his	PRON
ftr-428	1500	32	estate	estate	NOUN
ftr-428	1500	33	.	.	PUNCT
ftr-428	1501	1	in	in	ADP
ftr-428	1501	2	estate	estate	NOUN
ftr-428	1501	3	of	of	ADP
ftr-428	1501	4	smith	smith	PROPN
ftr-428	1501	5	v.	v.	ADP
ftr-428	1501	6	commissioner,27	commissioner,27	PROPN
ftr-428	1501	7	'	'	PART
ftr-428	1501	8	the	the	DET
ftr-428	1501	9	tax	tax	NOUN
ftr-428	1501	10	court	court	NOUN
ftr-428	1501	11	held	hold	VERB
ftr-428	1501	12	that	that	SCONJ
ftr-428	1501	13	the	the	DET
ftr-428	1501	14	decedent	decedent	NOUN
ftr-428	1501	15	's	's	PART
ftr-428	1501	16	right	right	NOUN
ftr-428	1501	17	to	to	PART
ftr-428	1501	18	prevent	prevent	VERB
ftr-428	1501	19	the	the	DET
ftr-428	1501	20	cancellation	cancellation	NOUN
ftr-428	1501	21	of	of	ADP
ftr-428	1501	22	a	a	DET
ftr-428	1501	23	life	life	NOUN
ftr-428	1501	24	insurance	insurance	NOUN
ftr-428	1501	25	policy	policy	NOUN
ftr-428	1501	26	on	on	ADP
ftr-428	1501	27	his	his	PRON
ftr-428	1501	28	life	life	NOUN
ftr-428	1501	29	by	by	ADP
ftr-428	1501	30	purchasing	purchase	VERB
ftr-428	1501	31	the	the	DET
ftr-428	1501	32	policy	policy	NOUN
ftr-428	1501	33	for	for	ADP
ftr-428	1501	34	its	its	PRON
ftr-428	1501	35	cash	cash	NOUN
ftr-428	1501	36	surrender	surrender	NOUN
ftr-428	1501	37	value	value	NOUN
ftr-428	1501	38	if	if	SCONJ
ftr-428	1501	39	his	his	PRON
ftr-428	1501	40	employer	employer	NOUN
ftr-428	1501	41	,	,	PUNCT
ftr-428	1501	42	whom	whom	PRON
ftr-428	1501	43	he	he	PRON
ftr-428	1501	44	did	do	AUX
ftr-428	1501	45	not	not	PART
ftr-428	1501	46	control	control	VERB
ftr-428	1501	47	,	,	PUNCT
ftr-428	1501	48	chose	choose	VERB
ftr-428	1501	49	to	to	PART
ftr-428	1501	50	stop	stop	VERB
ftr-428	1501	51	paying	pay	VERB
ftr-428	1501	52	premiums	premium	NOUN
ftr-428	1501	53	was	be	AUX
ftr-428	1501	54	not	not	PART
ftr-428	1501	55	an	an	DET
ftr-428	1501	56	incident	incident	NOUN
ftr-428	1501	57	of	of	ADP
ftr-428	1501	58	ownership	ownership	NOUN
ftr-428	1501	59	under	under	ADP
ftr-428	1501	60	section	section	NOUN
ftr-428	1501	61	2042	2042	NUM
ftr-428	1501	62	since	since	SCONJ
ftr-428	1501	63	it	it	PRON
ftr-428	1501	64	was	be	AUX
ftr-428	1501	65	contingent	contingent	ADJ
ftr-428	1501	66	upon	upon	SCONJ
ftr-428	1501	67	an	an	DET
ftr-428	1501	68	event	event	NOUN
ftr-428	1501	69	that	that	PRON
ftr-428	1501	70	never	never	ADV
ftr-428	1501	71	occurred	occur	VERB
ftr-428	1501	72	and	and	CCONJ
ftr-428	1501	73	over	over	ADP
ftr-428	1501	74	which	which	PRON
ftr-428	1501	75	the	the	DET
ftr-428	1501	76	decedent	decedent	NOUN
ftr-428	1501	77	had	have	VERB
ftr-428	1501	78	no	no	DET
ftr-428	1501	79	control.272	control.272	NOUN
ftr-428	1501	80	likewise	likewise	ADV
ftr-428	1501	81	,	,	PUNCT
ftr-428	1501	82	in	in	ADP
ftr-428	1501	83	estate	estate	NOUN
ftr-428	1501	84	of	of	ADP
ftr-428	1501	85	266	266	NUM
ftr-428	1501	86	.	.	PUNCT
ftr-428	1502	1	regs	reg	NOUN
ftr-428	1502	2	.	.	PUNCT
ftr-428	1503	1	§	§	PROPN
ftr-428	1503	2	20.2042	20.2042	NUM
ftr-428	1503	3	-	-	SYM
ftr-428	1503	4	1(c)(2	1(c)(2	NUM
ftr-428	1503	5	)	)	PUNCT
ftr-428	1503	6	.	.	PUNCT
ftr-428	1504	1	267	267	X
ftr-428	1504	2	.	.	PUNCT
ftr-428	1505	1	i	i	PRON
ftr-428	1505	2	d.	d.	PROPN
ftr-428	1505	3	268	268	NUM
ftr-428	1505	4	.	.	PUNCT
ftr-428	1506	1	regs	regs	PROPN
ftr-428	1506	2	.	.	PUNCT
ftr-428	1507	1	§	§	PROPN
ftr-428	1507	2	20.2042	20.2042	NUM
ftr-428	1507	3	-	-	SYM
ftr-428	1507	4	1(a)(3	1(a)(3	NUM
ftr-428	1507	5	)	)	PUNCT
ftr-428	1507	6	.	.	PUNCT
ftr-428	1508	1	269	269	NUM
ftr-428	1508	2	.	.	PUNCT
ftr-428	1508	3	irc	irc	AUX
ftr-428	1508	4	§	§	PROPN
ftr-428	1508	5	2042	2042	NUM
ftr-428	1508	6	includes	include	VERB
ftr-428	1508	7	reversionary	reversionary	ADJ
ftr-428	1508	8	interests	interest	NOUN
ftr-428	1508	9	that	that	SCONJ
ftr-428	1508	10	the	the	DET
ftr-428	1508	11	decedent	decedent	NOUN
ftr-428	1508	12	may	may	AUX
ftr-428	1508	13	have	have	AUX
ftr-428	1508	14	retained	retain	VERB
ftr-428	1508	15	and	and	CCONJ
ftr-428	1508	16	treats	treat	VERB
ftr-428	1508	17	them	they	PRON
ftr-428	1508	18	like	like	ADP
ftr-428	1508	19	§	§	PROPN
ftr-428	1508	20	2037	2037	NUM
ftr-428	1508	21	,	,	PUNCT
ftr-428	1508	22	imposing	impose	VERB
ftr-428	1508	23	a	a	DET
ftr-428	1508	24	de	de	X
ftr-428	1508	25	minimis	minimis	NOUN
ftr-428	1508	26	requirement	requirement	NOUN
ftr-428	1508	27	before	before	ADP
ftr-428	1508	28	requiring	require	VERB
ftr-428	1508	29	inclusion	inclusion	NOUN
ftr-428	1508	30	.	.	PUNCT
ftr-428	1509	1	that	that	PRON
ftr-428	1509	2	is	be	AUX
ftr-428	1509	3	,	,	PUNCT
ftr-428	1509	4	"	"	PUNCT
ftr-428	1509	5	...	...	PUNCT
ftr-428	1509	6	.	.	PUNCT
ftr-428	1510	1	the	the	DET
ftr-428	1510	2	term	term	NOUN
ftr-428	1510	3	"	"	PUNCT
ftr-428	1510	4	incident	incident	NOUN
ftr-428	1510	5	of	of	ADP
ftr-428	1510	6	ownership	ownership	NOUN
ftr-428	1510	7	"	"	PUNCT
ftr-428	1510	8	includes	include	VERB
ftr-428	1510	9	a	a	DET
ftr-428	1510	10	reversionary	reversionary	ADJ
ftr-428	1510	11	interest	interest	NOUN
ftr-428	1510	12	(	(	PUNCT
ftr-428	1510	13	whether	whether	SCONJ
ftr-428	1510	14	arising	arise	VERB
ftr-428	1510	15	by	by	ADP
ftr-428	1510	16	the	the	DET
ftr-428	1510	17	express	express	ADJ
ftr-428	1510	18	terms	term	NOUN
ftr-428	1510	19	of	of	ADP
ftr-428	1510	20	the	the	DET
ftr-428	1510	21	policy	policy	NOUN
ftr-428	1510	22	or	or	CCONJ
ftr-428	1510	23	other	other	ADJ
ftr-428	1510	24	instrument	instrument	NOUN
ftr-428	1510	25	or	or	CCONJ
ftr-428	1510	26	by	by	ADP
ftr-428	1510	27	operation	operation	NOUN
ftr-428	1510	28	of	of	ADP
ftr-428	1510	29	law	law	NOUN
ftr-428	1510	30	)	)	PUNCT
ftr-428	1510	31	only	only	ADV
ftr-428	1510	32	if	if	SCONJ
ftr-428	1510	33	the	the	DET
ftr-428	1510	34	value	value	NOUN
ftr-428	1510	35	of	of	ADP
ftr-428	1510	36	such	such	ADJ
ftr-428	1510	37	reversionary	reversionary	ADJ
ftr-428	1510	38	interest	interest	NOUN
ftr-428	1510	39	exceeded	exceed	VERB
ftr-428	1510	40	5	5	NUM
ftr-428	1510	41	percent	percent	NOUN
ftr-428	1510	42	of	of	ADP
ftr-428	1510	43	the	the	DET
ftr-428	1510	44	value	value	NOUN
ftr-428	1510	45	of	of	ADP
ftr-428	1510	46	the	the	DET
ftr-428	1510	47	policy	policy	NOUN
ftr-428	1510	48	immediately	immediately	ADV
ftr-428	1510	49	before	before	ADP
ftr-428	1510	50	the	the	DET
ftr-428	1510	51	death	death	NOUN
ftr-428	1510	52	of	of	ADP
ftr-428	1510	53	the	the	DET
ftr-428	1510	54	decedent	decedent	NOUN
ftr-428	1510	55	.	.	PUNCT
ftr-428	1510	56	"	"	PUNCT
ftr-428	1511	1	the	the	DET
ftr-428	1511	2	statute	statute	NOUN
ftr-428	1511	3	states	state	VERB
ftr-428	1511	4	that	that	SCONJ
ftr-428	1511	5	the	the	DET
ftr-428	1511	6	value	value	NOUN
ftr-428	1511	7	of	of	ADP
ftr-428	1511	8	a	a	DET
ftr-428	1511	9	reversionary	reversionary	ADJ
ftr-428	1511	10	interest	interest	NOUN
ftr-428	1511	11	shall	shall	AUX
ftr-428	1511	12	be	be	AUX
ftr-428	1511	13	determined	determine	VERB
ftr-428	1511	14	by	by	ADP
ftr-428	1511	15	applying	apply	VERB
ftr-428	1511	16	the	the	DET
ftr-428	1511	17	traditional	traditional	ADJ
ftr-428	1511	18	methods	method	NOUN
ftr-428	1511	19	of	of	ADP
ftr-428	1511	20	valuation	valuation	NOUN
ftr-428	1511	21	.	.	PUNCT
ftr-428	1512	1	irc	irc	PROPN
ftr-428	1512	2	§	§	PROPN
ftr-428	1512	3	2042(2	2042(2	PROPN
ftr-428	1512	4	)	)	PUNCT
ftr-428	1512	5	.	.	PUNCT
ftr-428	1513	1	270	270	NUM
ftr-428	1513	2	.	.	PUNCT
ftr-428	1514	1	h.r	h.r	PROPN
ftr-428	1514	2	.	.	PROPN
ftr-428	1514	3	rep	rep	PROPN
ftr-428	1514	4	.	.	PROPN
ftr-428	1514	5	no	no	PROPN
ftr-428	1514	6	.	.	NOUN
ftr-428	1514	7	83	83	NUM
ftr-428	1514	8	-	-	SYM
ftr-428	1514	9	1337	1337	NUM
ftr-428	1514	10	,	,	PUNCT
ftr-428	1514	11	at	at	ADP
ftr-428	1514	12	a316	a316	PROPN
ftr-428	1514	13	-	-	SYM
ftr-428	1514	14	a317	a317	PROPN
ftr-428	1514	15	(	(	PUNCT
ftr-428	1514	16	1954	1954	NUM
ftr-428	1514	17	)	)	PUNCT
ftr-428	1514	18	(	(	PUNCT
ftr-428	1514	19	"	"	PUNCT
ftr-428	1514	20	to	to	PART
ftr-428	1514	21	place	place	VERB
ftr-428	1514	22	life	life	NOUN
ftr-428	1514	23	insurance	insurance	NOUN
ftr-428	1514	24	policies	policy	NOUN
ftr-428	1514	25	in	in	ADP
ftr-428	1514	26	an	an	DET
ftr-428	1514	27	analogous	analogous	ADJ
ftr-428	1514	28	position	position	NOUN
ftr-428	1514	29	to	to	ADP
ftr-428	1514	30	other	other	ADJ
ftr-428	1514	31	property	property	NOUN
ftr-428	1514	32	,	,	PUNCT
ftr-428	1514	33	however	however	ADV
ftr-428	1514	34	,	,	PUNCT
ftr-428	1514	35	it	it	PRON
ftr-428	1514	36	is	be	AUX
ftr-428	1514	37	necessary	necessary	ADJ
ftr-428	1514	38	to	to	PART
ftr-428	1514	39	make	make	VERB
ftr-428	1514	40	the	the	DET
ftr-428	1514	41	5	5	NUM
ftr-428	1514	42	-	-	PUNCT
ftr-428	1514	43	percent	percent	NOUN
ftr-428	1514	44	reversionary	reversionary	ADJ
ftr-428	1514	45	interest	interest	NOUN
ftr-428	1514	46	rule	rule	NOUN
ftr-428	1514	47	,	,	PUNCT
ftr-428	1514	48	applicable	applicable	ADJ
ftr-428	1514	49	to	to	ADP
ftr-428	1514	50	other	other	ADJ
ftr-428	1514	51	property	property	NOUN
ftr-428	1514	52	,	,	PUNCT
ftr-428	1514	53	also	also	ADV
ftr-428	1514	54	applicable	applicable	ADJ
ftr-428	1514	55	to	to	ADP
ftr-428	1514	56	life	life	NOUN
ftr-428	1514	57	insurance	insurance	NOUN
ftr-428	1514	58	.	.	PUNCT
ftr-428	1515	1	"	"	PUNCT
ftr-428	1515	2	)	)	PUNCT
ftr-428	1515	3	.	.	PUNCT
ftr-428	1516	1	section	section	NOUN
ftr-428	1516	2	2042	2042	NUM
ftr-428	1516	3	replaced	replace	VERB
ftr-428	1516	4	§	§	PROPN
ftr-428	1516	5	811(g	811(g	PROPN
ftr-428	1516	6	)	)	PUNCT
ftr-428	1516	7	of	of	ADP
ftr-428	1516	8	the	the	DET
ftr-428	1516	9	1939	1939	NUM
ftr-428	1516	10	code	code	NOUN
ftr-428	1516	11	.	.	PUNCT
ftr-428	1517	1	271	271	NUM
ftr-428	1517	2	.	.	X
ftr-428	1517	3	73	73	NUM
ftr-428	1517	4	t.c	t.c	PROPN
ftr-428	1517	5	.	.	PROPN
ftr-428	1517	6	307	307	NUM
ftr-428	1517	7	(	(	PUNCT
ftr-428	1517	8	1979	1979	NUM
ftr-428	1517	9	)	)	PUNCT
ftr-428	1517	10	,	,	PUNCT
ftr-428	1517	11	acq	acq	PROPN
ftr-428	1517	12	.	.	PUNCT
ftr-428	1518	1	in	in	ADP
ftr-428	1518	2	result	result	NOUN
ftr-428	1518	3	in	in	ADP
ftr-428	1518	4	part	part	NOUN
ftr-428	1518	5	,	,	PUNCT
ftr-428	1518	6	1981	1981	NUM
ftr-428	1518	7	-	-	SYM
ftr-428	1518	8	2	2	NUM
ftr-428	1518	9	c.b	c.b	PROPN
ftr-428	1518	10	.	.	PROPN
ftr-428	1518	11	2	2	NUM
ftr-428	1518	12	.	.	NUM
ftr-428	1518	13	272	272	NUM
ftr-428	1518	14	.	.	PUNCT
ftr-428	1519	1	i	i	PRON
ftr-428	1519	2	d.	d.	PROPN
ftr-428	1519	3	at	at	ADP
ftr-428	1519	4	309	309	NUM
ftr-428	1519	5	.	.	PUNCT
ftr-428	1520	1	[	[	X
ftr-428	1520	2	vol	vol	NOUN
ftr-428	1520	3	5:2	5:2	NUM
ftr-428	1520	4	contingencies	contingency	NOUN
ftr-428	1520	5	and	and	CCONJ
ftr-428	1520	6	the	the	DET
ftr-428	1520	7	estate	estate	NOUN
ftr-428	1520	8	tax	tax	NOUN
ftr-428	1520	9	beauregard	beauregard	PROPN
ftr-428	1520	10	v.	v.	ADP
ftr-428	1520	11	commissioner,27	commissioner,27	PROPN
ftr-428	1520	12	the	the	DET
ftr-428	1520	13	tax	tax	NOUN
ftr-428	1520	14	court	court	NOUN
ftr-428	1520	15	held	hold	VERB
ftr-428	1520	16	that	that	SCONJ
ftr-428	1520	17	decedent	decedent	NOUN
ftr-428	1520	18	lacked	lack	VERB
ftr-428	1520	19	incidents	incident	NOUN
ftr-428	1520	20	of	of	ADP
ftr-428	1520	21	ownership	ownership	NOUN
ftr-428	1520	22	under	under	ADP
ftr-428	1520	23	section	section	NOUN
ftr-428	1520	24	2042	2042	NUM
ftr-428	1520	25	because	because	SCONJ
ftr-428	1520	26	,	,	PUNCT
ftr-428	1520	27	under	under	ADP
ftr-428	1520	28	a	a	DET
ftr-428	1520	29	settlement	settlement	NOUN
ftr-428	1520	30	agreement	agreement	NOUN
ftr-428	1520	31	and	and	CCONJ
ftr-428	1520	32	local	local	ADJ
ftr-428	1520	33	court	court	NOUN
ftr-428	1520	34	order	order	NOUN
ftr-428	1520	35	,	,	PUNCT
ftr-428	1520	36	decedent	decedent	NOUN
ftr-428	1520	37	had	have	VERB
ftr-428	1520	38	no	no	DET
ftr-428	1520	39	right	right	NOUN
ftr-428	1520	40	to	to	PART
ftr-428	1520	41	change	change	VERB
ftr-428	1520	42	the	the	DET
ftr-428	1520	43	beneficiaries	beneficiary	NOUN
ftr-428	1520	44	of	of	ADP
ftr-428	1520	45	an	an	DET
ftr-428	1520	46	insurance	insurance	NOUN
ftr-428	1520	47	policy	policy	NOUN
ftr-428	1520	48	on	on	ADP
ftr-428	1520	49	his	his	PRON
ftr-428	1520	50	life	life	NOUN
ftr-428	1520	51	even	even	ADV
ftr-428	1520	52	though	though	ADV
ftr-428	1520	53	had	have	AUX
ftr-428	1520	54	he	he	PRON
ftr-428	1520	55	survived	survive	VERB
ftr-428	1520	56	the	the	DET
ftr-428	1520	57	children	child	NOUN
ftr-428	1520	58	's	's	PART
ftr-428	1520	59	age	age	NOUN
ftr-428	1520	60	of	of	ADP
ftr-428	1520	61	majority	majority	NOUN
ftr-428	1520	62	or	or	CCONJ
ftr-428	1520	63	on	on	ADP
ftr-428	1520	64	the	the	DET
ftr-428	1520	65	happening	happening	NOUN
ftr-428	1520	66	of	of	ADP
ftr-428	1520	67	certain	certain	ADJ
ftr-428	1520	68	events	event	NOUN
ftr-428	1520	69	,	,	PUNCT
ftr-428	1520	70	he	he	PRON
ftr-428	1520	71	might	might	AUX
ftr-428	1520	72	repossess	repossess	VERB
ftr-428	1520	73	that	that	DET
ftr-428	1520	74	right	right	ADJ
ftr-428	1520	75	.	.	PUNCT
ftr-428	1521	1	finally	finally	ADV
ftr-428	1521	2	,	,	PUNCT
ftr-428	1521	3	in	in	ADP
ftr-428	1521	4	estate	estate	NOUN
ftr-428	1521	5	of	of	ADP
ftr-428	1521	6	smead	smead	NOUN
ftr-428	1521	7	v.	v.	CCONJ
ftr-428	1521	8	commissioner,274	commissioner,274	NOUN
ftr-428	1521	9	the	the	DET
ftr-428	1521	10	tax	tax	NOUN
ftr-428	1521	11	court	court	NOUN
ftr-428	1521	12	held	hold	VERB
ftr-428	1521	13	that	that	SCONJ
ftr-428	1521	14	a	a	DET
ftr-428	1521	15	decedent	decedent	NOUN
ftr-428	1521	16	's	's	PART
ftr-428	1521	17	right	right	NOUN
ftr-428	1521	18	to	to	PART
ftr-428	1521	19	convert	convert	VERB
ftr-428	1521	20	a	a	DET
ftr-428	1521	21	group	group	NOUN
ftr-428	1521	22	policy	policy	NOUN
ftr-428	1521	23	into	into	ADP
ftr-428	1521	24	an	an	DET
ftr-428	1521	25	individual	individual	ADJ
ftr-428	1521	26	one	one	NOUN
ftr-428	1521	27	on	on	ADP
ftr-428	1521	28	the	the	DET
ftr-428	1521	29	termination	termination	NOUN
ftr-428	1521	30	of	of	ADP
ftr-428	1521	31	his	his	PRON
ftr-428	1521	32	employment	employment	NOUN
ftr-428	1521	33	was	be	AUX
ftr-428	1521	34	not	not	PART
ftr-428	1521	35	an	an	DET
ftr-428	1521	36	incident	incident	NOUN
ftr-428	1521	37	of	of	ADP
ftr-428	1521	38	ownership	ownership	NOUN
ftr-428	1521	39	since	since	SCONJ
ftr-428	1521	40	it	it	PRON
ftr-428	1521	41	was	be	AUX
ftr-428	1521	42	an	an	DET
ftr-428	1521	43	event	event	NOUN
ftr-428	1521	44	which	which	PRON
ftr-428	1521	45	,	,	PUNCT
ftr-428	1521	46	although	although	SCONJ
ftr-428	1521	47	literally	literally	ADV
ftr-428	1521	48	within	within	ADP
ftr-428	1521	49	the	the	DET
ftr-428	1521	50	taxpayer	taxpayer	NOUN
ftr-428	1521	51	's	's	PART
ftr-428	1521	52	control	control	NOUN
ftr-428	1521	53	,	,	PUNCT
ftr-428	1521	54	would	would	AUX
ftr-428	1521	55	be	be	AUX
ftr-428	1521	56	unlikely	unlikely	ADJ
ftr-428	1521	57	to	to	PART
ftr-428	1521	58	occur	occur	VERB
ftr-428	1521	59	in	in	ADP
ftr-428	1521	60	order	order	NOUN
ftr-428	1521	61	to	to	PART
ftr-428	1521	62	exercise	exercise	VERB
ftr-428	1521	63	that	that	DET
ftr-428	1521	64	right	right	NOUN
ftr-428	1521	65	.	.	PUNCT
ftr-428	1522	1	essentially	essentially	ADV
ftr-428	1522	2	in	in	ADP
ftr-428	1522	3	each	each	PRON
ftr-428	1522	4	of	of	ADP
ftr-428	1522	5	these	these	DET
ftr-428	1522	6	three	three	NUM
ftr-428	1522	7	cases	case	NOUN
ftr-428	1522	8	,	,	PUNCT
ftr-428	1522	9	decedent	decedent	NOUN
ftr-428	1522	10	held	hold	VERB
ftr-428	1522	11	a	a	DET
ftr-428	1522	12	contingent	contingent	ADJ
ftr-428	1522	13	right	right	NOUN
ftr-428	1522	14	to	to	ADP
ftr-428	1522	15	the	the	DET
ftr-428	1522	16	incidents	incident	NOUN
ftr-428	1522	17	of	of	ADP
ftr-428	1522	18	ownership	ownership	NOUN
ftr-428	1522	19	in	in	ADP
ftr-428	1522	20	the	the	DET
ftr-428	1522	21	policy	policy	NOUN
ftr-428	1522	22	on	on	ADP
ftr-428	1522	23	his	his	PRON
ftr-428	1522	24	life	life	NOUN
ftr-428	1522	25	.	.	PUNCT
ftr-428	1523	1	if	if	SCONJ
ftr-428	1523	2	these	these	DET
ftr-428	1523	3	interests	interest	NOUN
ftr-428	1523	4	were	be	AUX
ftr-428	1523	5	covered	cover	VERB
ftr-428	1523	6	by	by	ADP
ftr-428	1523	7	section	section	NOUN
ftr-428	1523	8	2033	2033	NUM
ftr-428	1523	9	,	,	PUNCT
ftr-428	1523	10	they	they	PRON
ftr-428	1523	11	would	would	AUX
ftr-428	1523	12	be	be	AUX
ftr-428	1523	13	included	include	VERB
ftr-428	1523	14	in	in	ADP
ftr-428	1523	15	decedent	decedent	NOUN
ftr-428	1523	16	's	's	PART
ftr-428	1523	17	estate	estate	NOUN
ftr-428	1523	18	,	,	PUNCT
ftr-428	1523	19	although	although	SCONJ
ftr-428	1523	20	discounted	discount	VERB
ftr-428	1523	21	to	to	PART
ftr-428	1523	22	reflect	reflect	VERB
ftr-428	1523	23	the	the	DET
ftr-428	1523	24	unlikelihood	unlikelihood	NOUN
ftr-428	1523	25	of	of	ADP
ftr-428	1523	26	these	these	DET
ftr-428	1523	27	events	event	NOUN
ftr-428	1523	28	occurring	occur	VERB
ftr-428	1523	29	.	.	PUNCT
ftr-428	1524	1	under	under	ADP
ftr-428	1524	2	section	section	NOUN
ftr-428	1524	3	2042	2042	NUM
ftr-428	1524	4	,	,	PUNCT
ftr-428	1524	5	however	however	ADV
ftr-428	1524	6	,	,	PUNCT
ftr-428	1524	7	the	the	DET
ftr-428	1524	8	threshold	threshold	NOUN
ftr-428	1524	9	question	question	NOUN
ftr-428	1524	10	is	be	AUX
ftr-428	1524	11	whether	whether	SCONJ
ftr-428	1524	12	decedent	decedent	NOUN
ftr-428	1524	13	held	hold	VERB
ftr-428	1524	14	any	any	PRON
ftr-428	1524	15	of	of	ADP
ftr-428	1524	16	the	the	DET
ftr-428	1524	17	incidents	incident	NOUN
ftr-428	1524	18	of	of	ADP
ftr-428	1524	19	ownership	ownership	NOUN
ftr-428	1524	20	at	at	ADP
ftr-428	1524	21	his	his	PRON
ftr-428	1524	22	death	death	NOUN
ftr-428	1524	23	and	and	CCONJ
ftr-428	1524	24	,	,	PUNCT
ftr-428	1524	25	if	if	SCONJ
ftr-428	1524	26	so	so	ADV
ftr-428	1524	27	,	,	PUNCT
ftr-428	1524	28	the	the	DET
ftr-428	1524	29	entire	entire	ADJ
ftr-428	1524	30	proceeds	proceed	NOUN
ftr-428	1524	31	are	be	AUX
ftr-428	1524	32	includable	includable	ADJ
ftr-428	1524	33	as	as	ADV
ftr-428	1524	34	long	long	ADV
ftr-428	1524	35	as	as	ADP
ftr-428	1524	36	,	,	PUNCT
ftr-428	1524	37	if	if	SCONJ
ftr-428	1524	38	it	it	PRON
ftr-428	1524	39	is	be	AUX
ftr-428	1524	40	a	a	DET
ftr-428	1524	41	reversionary	reversionary	ADJ
ftr-428	1524	42	interest	interest	NOUN
ftr-428	1524	43	,	,	PUNCT
ftr-428	1524	44	its	its	PRON
ftr-428	1524	45	value	value	NOUN
ftr-428	1524	46	exceeds	exceed	VERB
ftr-428	1524	47	the	the	DET
ftr-428	1524	48	five	five	NUM
ftr-428	1524	49	percent	percent	NOUN
ftr-428	1524	50	minimum	minimum	NOUN
ftr-428	1524	51	value	value	NOUN
ftr-428	1524	52	.	.	PUNCT
ftr-428	1525	1	the	the	DET
ftr-428	1525	2	statute	statute	NOUN
ftr-428	1525	3	does	do	AUX
ftr-428	1525	4	not	not	PART
ftr-428	1525	5	suggest	suggest	VERB
ftr-428	1525	6	that	that	SCONJ
ftr-428	1525	7	other	other	ADJ
ftr-428	1525	8	contingencies	contingency	NOUN
ftr-428	1525	9	should	should	AUX
ftr-428	1525	10	follow	follow	VERB
ftr-428	1525	11	a	a	DET
ftr-428	1525	12	similar	similar	ADJ
ftr-428	1525	13	de	de	X
ftr-428	1525	14	minimis	minimis	NOUN
ftr-428	1525	15	rule	rule	NOUN
ftr-428	1525	16	and	and	CCONJ
ftr-428	1525	17	courts	court	NOUN
ftr-428	1525	18	have	have	AUX
ftr-428	1525	19	not	not	PART
ftr-428	1525	20	explicitly	explicitly	ADV
ftr-428	1525	21	fashioned	fashion	VERB
ftr-428	1525	22	their	their	PRON
ftr-428	1525	23	holdings	holding	NOUN
ftr-428	1525	24	to	to	PART
ftr-428	1525	25	parallel	parallel	VERB
ftr-428	1525	26	that	that	DET
ftr-428	1525	27	principle	principle	NOUN
ftr-428	1525	28	.	.	PUNCT
ftr-428	1526	1	thus	thus	ADV
ftr-428	1526	2	,	,	PUNCT
ftr-428	1526	3	in	in	ADP
ftr-428	1526	4	theory	theory	NOUN
ftr-428	1526	5	,	,	PUNCT
ftr-428	1526	6	the	the	DET
ftr-428	1526	7	statute	statute	NOUN
ftr-428	1526	8	could	could	AUX
ftr-428	1526	9	be	be	AUX
ftr-428	1526	10	read	read	VERB
ftr-428	1526	11	to	to	PART
ftr-428	1526	12	say	say	VERB
ftr-428	1526	13	that	that	SCONJ
ftr-428	1526	14	if	if	SCONJ
ftr-428	1526	15	decedent	decedent	NOUN
ftr-428	1526	16	held	hold	VERB
ftr-428	1526	17	any	any	DET
ftr-428	1526	18	contingent	contingent	NOUN
ftr-428	1526	19	right	right	ADV
ftr-428	1526	20	in	in	ADP
ftr-428	1526	21	a	a	DET
ftr-428	1526	22	life	life	NOUN
ftr-428	1526	23	insurance	insurance	NOUN
ftr-428	1526	24	policy	policy	NOUN
ftr-428	1526	25	on	on	ADP
ftr-428	1526	26	his	his	PRON
ftr-428	1526	27	life	life	NOUN
ftr-428	1526	28	,	,	PUNCT
ftr-428	1526	29	the	the	DET
ftr-428	1526	30	full	full	ADJ
ftr-428	1526	31	value	value	NOUN
ftr-428	1526	32	of	of	ADP
ftr-428	1526	33	the	the	DET
ftr-428	1526	34	proceeds	proceed	NOUN
ftr-428	1526	35	of	of	ADP
ftr-428	1526	36	that	that	DET
ftr-428	1526	37	policy	policy	NOUN
ftr-428	1526	38	should	should	AUX
ftr-428	1526	39	be	be	AUX
ftr-428	1526	40	included	include	VERB
ftr-428	1526	41	in	in	ADP
ftr-428	1526	42	his	his	PRON
ftr-428	1526	43	estate	estate	NOUN
ftr-428	1526	44	.	.	PUNCT
ftr-428	1527	1	however	however	ADV
ftr-428	1527	2	,	,	PUNCT
ftr-428	1527	3	perhaps	perhaps	ADV
ftr-428	1527	4	because	because	SCONJ
ftr-428	1527	5	there	there	PRON
ftr-428	1527	6	is	be	VERB
ftr-428	1527	7	no	no	DET
ftr-428	1527	8	discounting	discounting	NOUN
ftr-428	1527	9	or	or	CCONJ
ftr-428	1527	10	de	de	X
ftr-428	1527	11	minimis	minimis	NOUN
ftr-428	1527	12	rule	rule	NOUN
ftr-428	1527	13	,	,	PUNCT
ftr-428	1527	14	courts	court	NOUN
ftr-428	1527	15	have	have	AUX
ftr-428	1527	16	been	be	AUX
ftr-428	1527	17	reluctant	reluctant	ADJ
ftr-428	1527	18	to	to	PART
ftr-428	1527	19	hold	hold	VERB
ftr-428	1527	20	that	that	SCONJ
ftr-428	1527	21	attenuated	attenuate	VERB
ftr-428	1527	22	contingencies	contingency	NOUN
ftr-428	1527	23	not	not	PART
ftr-428	1527	24	within	within	ADP
ftr-428	1527	25	the	the	DET
ftr-428	1527	26	control	control	NOUN
ftr-428	1527	27	of	of	ADP
ftr-428	1527	28	decedent	decedent	NOUN
ftr-428	1527	29	cause	cause	VERB
ftr-428	1527	30	inclusion	inclusion	NOUN
ftr-428	1527	31	of	of	ADP
ftr-428	1527	32	the	the	DET
ftr-428	1527	33	entire	entire	ADJ
ftr-428	1527	34	proceeds	proceed	NOUN
ftr-428	1527	35	in	in	ADP
ftr-428	1527	36	his	his	PRON
ftr-428	1527	37	estate.275	estate.275	NOUN
ftr-428	1527	38	respectively	respectively	ADV
ftr-428	1527	39	in	in	ADP
ftr-428	1527	40	smith	smith	PROPN
ftr-428	1527	41	,	,	PUNCT
ftr-428	1527	42	beauregard	beauregard	PROPN
ftr-428	1527	43	,	,	PUNCT
ftr-428	1527	44	and	and	CCONJ
ftr-428	1527	45	smead	smead	VERB
ftr-428	1527	46	,	,	PUNCT
ftr-428	1527	47	the	the	DET
ftr-428	1527	48	tax	tax	NOUN
ftr-428	1527	49	court	court	NOUN
ftr-428	1527	50	was	be	AUX
ftr-428	1527	51	loath	loath	ADJ
ftr-428	1527	52	to	to	PART
ftr-428	1527	53	include	include	VERB
ftr-428	1527	54	as	as	ADP
ftr-428	1527	55	an	an	DET
ftr-428	1527	56	incident	incident	NOUN
ftr-428	1527	57	of	of	ADP
ftr-428	1527	58	ownership	ownership	NOUN
ftr-428	1527	59	the	the	DET
ftr-428	1527	60	right	right	NOUN
ftr-428	1527	61	to	to	PART
ftr-428	1527	62	purchase	purchase	VERB
ftr-428	1527	63	a	a	DET
ftr-428	1527	64	policy	policy	NOUN
ftr-428	1527	65	if	if	SCONJ
ftr-428	1527	66	decedent	decedent	PROPN
ftr-428	1527	67	's	's	PART
ftr-428	1527	68	employer	employer	NOUN
ftr-428	1527	69	,	,	PUNCT
ftr-428	1527	70	whom	whom	PRON
ftr-428	1527	71	he	he	PRON
ftr-428	1527	72	did	do	AUX
ftr-428	1527	73	not	not	PART
ftr-428	1527	74	control	control	VERB
ftr-428	1527	75	,	,	PUNCT
ftr-428	1527	76	decided	decide	VERB
ftr-428	1527	77	to	to	PART
ftr-428	1527	78	stop	stop	VERB
ftr-428	1527	79	paying	pay	VERB
ftr-428	1527	80	premiums	premium	NOUN
ftr-428	1527	81	;	;	PUNCT
ftr-428	1527	82	the	the	DET
ftr-428	1527	83	right	right	NOUN
ftr-428	1527	84	to	to	PART
ftr-428	1527	85	change	change	VERB
ftr-428	1527	86	beneficiaries	beneficiary	NOUN
ftr-428	1527	87	if	if	SCONJ
ftr-428	1527	88	the	the	DET
ftr-428	1527	89	decedent	decedent	NOUN
ftr-428	1527	90	survived	survive	VERB
ftr-428	1527	91	his	his	PRON
ftr-428	1527	92	273	273	NUM
ftr-428	1527	93	.	.	PUNCT
ftr-428	1528	1	74	74	NUM
ftr-428	1528	2	t.c	t.c	PROPN
ftr-428	1528	3	.	.	PROPN
ftr-428	1528	4	603	603	NUM
ftr-428	1528	5	(	(	PUNCT
ftr-428	1528	6	1980	1980	NUM
ftr-428	1528	7	)	)	PUNCT
ftr-428	1528	8	,	,	PUNCT
ftr-428	1528	9	acq	acq	PROPN
ftr-428	1528	10	.	.	PROPN
ftr-428	1528	11	,	,	PUNCT
ftr-428	1528	12	1981	1981	NUM
ftr-428	1528	13	-	-	SYM
ftr-428	1528	14	2	2	NUM
ftr-428	1528	15	c.b	c.b	PROPN
ftr-428	1528	16	.	.	PROPN
ftr-428	1528	17	1	1	NUM
ftr-428	1528	18	.	.	NUM
ftr-428	1528	19	274	274	NUM
ftr-428	1528	20	.	.	X
ftr-428	1528	21	78	78	NUM
ftr-428	1528	22	t.c	t.c	PROPN
ftr-428	1528	23	.	.	PROPN
ftr-428	1528	24	43	43	NUM
ftr-428	1528	25	(	(	PUNCT
ftr-428	1528	26	1982	1982	NUM
ftr-428	1528	27	)	)	PUNCT
ftr-428	1528	28	,	,	PUNCT
ftr-428	1528	29	acq	acq	PROPN
ftr-428	1528	30	,	,	PUNCT
ftr-428	1528	31	.	.	PUNCT
ftr-428	1529	1	rev.rul	rev.rul	NOUN
ftr-428	1529	2	.	.	PUNCT
ftr-428	1530	1	84	84	NUM
ftr-428	1530	2	-	-	SYM
ftr-428	1530	3	130	130	NUM
ftr-428	1530	4	,	,	PUNCT
ftr-428	1530	5	1984	1984	NUM
ftr-428	1530	6	-	-	SYM
ftr-428	1530	7	2	2	NUM
ftr-428	1530	8	c.b	c.b	PROPN
ftr-428	1530	9	.	.	PROPN
ftr-428	1530	10	194	194	NUM
ftr-428	1530	11	.	.	PUNCT
ftr-428	1530	12	275	275	NUM
ftr-428	1530	13	.	.	PUNCT
ftr-428	1531	1	likewise	likewise	ADV
ftr-428	1531	2	,	,	PUNCT
ftr-428	1531	3	courts	court	NOUN
ftr-428	1531	4	were	be	AUX
ftr-428	1531	5	hesitant	hesitant	ADJ
ftr-428	1531	6	to	to	PART
ftr-428	1531	7	hold	hold	VERB
ftr-428	1531	8	that	that	SCONJ
ftr-428	1531	9	a	a	DET
ftr-428	1531	10	decedent	decedent	NOUN
ftr-428	1531	11	's	's	PART
ftr-428	1531	12	power	power	NOUN
ftr-428	1531	13	to	to	PART
ftr-428	1531	14	choose	choose	VERB
ftr-428	1531	15	a	a	DET
ftr-428	1531	16	settlement	settlement	NOUN
ftr-428	1531	17	option	option	NOUN
ftr-428	1531	18	was	be	AUX
ftr-428	1531	19	an	an	DET
ftr-428	1531	20	incident	incident	NOUN
ftr-428	1531	21	of	of	ADP
ftr-428	1531	22	ownership	ownership	NOUN
ftr-428	1531	23	.	.	PUNCT
ftr-428	1532	1	see	see	VERB
ftr-428	1532	2	estate	estate	NOUN
ftr-428	1532	3	ofconnellyv	ofconnellyv	PROPN
ftr-428	1532	4	.	.	PUNCT
ftr-428	1533	1	united	united	PROPN
ftr-428	1533	2	states	states	PROPN
ftr-428	1533	3	,	,	PUNCT
ftr-428	1533	4	551	551	NUM
ftr-428	1533	5	f.2d	f.2d	NUM
ftr-428	1533	6	545	545	NUM
ftr-428	1533	7	(	(	PUNCT
ftr-428	1533	8	3d	3d	PROPN
ftr-428	1533	9	cir	cir	NOUN
ftr-428	1533	10	.	.	PROPN
ftr-428	1533	11	1977	1977	NUM
ftr-428	1533	12	)	)	PUNCT
ftr-428	1533	13	;	;	PUNCT
ftr-428	1533	14	hunter	hunter	PROPN
ftr-428	1533	15	v.	v.	PROPN
ftr-428	1533	16	united	united	PROPN
ftr-428	1533	17	states	states	PROPN
ftr-428	1533	18	,	,	PUNCT
ftr-428	1533	19	624	624	NUM
ftr-428	1533	20	f.2d	f.2d	NUM
ftr-428	1533	21	833	833	NUM
ftr-428	1533	22	(	(	PUNCT
ftr-428	1533	23	8th	8th	ADJ
ftr-428	1533	24	cir	cir	NOUN
ftr-428	1533	25	.	.	PUNCT
ftr-428	1533	26	1980	1980	NUM
ftr-428	1533	27	)	)	PUNCT
ftr-428	1533	28	.	.	PUNCT
ftr-428	1534	1	but	but	CCONJ
ftr-428	1534	2	see	see	VERB
ftr-428	1534	3	estate	estate	NOUN
ftr-428	1534	4	of	of	ADP
ftr-428	1534	5	lumpkin	lumpkin	PROPN
ftr-428	1534	6	v.	v.	PROPN
ftr-428	1534	7	commissioner	commissioner	PROPN
ftr-428	1534	8	,	,	PUNCT
ftr-428	1534	9	474	474	NUM
ftr-428	1534	10	f.2d	f.2d	NOUN
ftr-428	1534	11	1092	1092	NUM
ftr-428	1534	12	(	(	PUNCT
ftr-428	1534	13	5th	5th	ADJ
ftr-428	1534	14	cir	cir	NOUN
ftr-428	1534	15	.	.	PROPN
ftr-428	1534	16	1973	1973	NUM
ftr-428	1534	17	)	)	PUNCT
ftr-428	1534	18	.	.	PUNCT
ftr-428	1535	1	one	one	NUM
ftr-428	1535	2	commentator	commentator	NOUN
ftr-428	1535	3	has	have	AUX
ftr-428	1535	4	suggested	suggest	VERB
ftr-428	1535	5	that	that	SCONJ
ftr-428	1535	6	the	the	DET
ftr-428	1535	7	plain	plain	ADJ
ftr-428	1535	8	language	language	NOUN
ftr-428	1535	9	of	of	ADP
ftr-428	1535	10	the	the	DET
ftr-428	1535	11	statute	statute	NOUN
ftr-428	1535	12	requires	require	VERB
ftr-428	1535	13	inclusion	inclusion	NOUN
ftr-428	1535	14	of	of	ADP
ftr-428	1535	15	"	"	PUNCT
ftr-428	1535	16	even	even	ADV
ftr-428	1535	17	a	a	DET
ftr-428	1535	18	fractional	fractional	ADJ
ftr-428	1535	19	interest	interest	NOUN
ftr-428	1535	20	held	hold	VERB
ftr-428	1535	21	by	by	ADP
ftr-428	1535	22	decedent	decedent	NOUN
ftr-428	1535	23	.	.	PUNCT
ftr-428	1535	24	"	"	PUNCT
ftr-428	1536	1	sharon	sharon	PROPN
ftr-428	1536	2	l.r	l.r	PROPN
ftr-428	1536	3	.	.	PROPN
ftr-428	1536	4	miller	miller	PROPN
ftr-428	1536	5	,	,	PUNCT
ftr-428	1536	6	'	'	PUNCT
ftr-428	1536	7	incidents	incident	NOUN
ftr-428	1536	8	of	of	ADP
ftr-428	1536	9	ownership	ownership	NOUN
ftr-428	1536	10	'	'	PUNCT
ftr-428	1536	11	as	as	SCONJ
ftr-428	1536	12	applied	apply	VERB
ftr-428	1536	13	to	to	ADP
ftr-428	1536	14	a	a	DET
ftr-428	1536	15	right	right	NOUN
ftr-428	1536	16	held	hold	VERB
ftr-428	1536	17	by	by	ADP
ftr-428	1536	18	a	a	DET
ftr-428	1536	19	decedent	decedent	NOUN
ftr-428	1536	20	to	to	PART
ftr-428	1536	21	select	select	VERB
ftr-428	1536	22	an	an	DET
ftr-428	1536	23	optional	optional	ADJ
ftr-428	1536	24	mode	mode	NOUN
ftr-428	1536	25	of	of	ADP
ftr-428	1536	26	settlement	settlement	NOUN
ftr-428	1536	27	,	,	PUNCT
ftr-428	1536	28	33	33	NUM
ftr-428	1536	29	case	case	NOUN
ftr-428	1536	30	w.	w.	NOUN
ftr-428	1536	31	res	re	NOUN
ftr-428	1536	32	.	.	PROPN
ftr-428	1537	1	51	51	NUM
ftr-428	1537	2	,	,	PUNCT
ftr-428	1537	3	52	52	NUM
ftr-428	1537	4	(	(	PUNCT
ftr-428	1537	5	1982	1982	NUM
ftr-428	1537	6	)	)	PUNCT
ftr-428	1537	7	.	.	PUNCT
ftr-428	1538	1	however	however	ADV
ftr-428	1538	2	,	,	PUNCT
ftr-428	1538	3	with	with	ADP
ftr-428	1538	4	respect	respect	NOUN
ftr-428	1538	5	to	to	ADP
ftr-428	1538	6	contingent	contingent	ADJ
ftr-428	1538	7	rights	right	NOUN
ftr-428	1538	8	or	or	CCONJ
ftr-428	1538	9	powers	power	NOUN
ftr-428	1538	10	,	,	PUNCT
ftr-428	1538	11	it	it	PRON
ftr-428	1538	12	is	be	AUX
ftr-428	1538	13	not	not	PART
ftr-428	1538	14	clear	clear	ADJ
ftr-428	1538	15	whether	whether	SCONJ
ftr-428	1538	16	there	there	PRON
ftr-428	1538	17	is	be	VERB
ftr-428	1538	18	even	even	ADV
ftr-428	1538	19	that	that	SCONJ
ftr-428	1538	20	"	"	PUNCT
ftr-428	1538	21	minimal	minimal	ADJ
ftr-428	1538	22	degree	degree	NOUN
ftr-428	1538	23	of	of	ADP
ftr-428	1538	24	power	power	NOUN
ftr-428	1538	25	associated	associate	VERB
ftr-428	1538	26	with	with	ADP
ftr-428	1538	27	an	an	DET
ftr-428	1538	28	'	'	PUNCT
ftr-428	1538	29	incident	incident	NOUN
ftr-428	1538	30	'	'	PUNCT
ftr-428	1538	31	of	of	ADP
ftr-428	1538	32	ownership	ownership	NOUN
ftr-428	1538	33	"	"	PUNCT
ftr-428	1538	34	requiring	require	VERB
ftr-428	1538	35	inclusion	inclusion	NOUN
ftr-428	1538	36	in	in	ADP
ftr-428	1538	37	decedent	decedent	NOUN
ftr-428	1538	38	's	's	PART
ftr-428	1538	39	gross	gross	ADJ
ftr-428	1538	40	estate	estate	NOUN
ftr-428	1538	41	.	.	PUNCT
ftr-428	1539	1	see	see	VERB
ftr-428	1539	2	i	i	PRON
ftr-428	1539	3	d.	d.	PROPN
ftr-428	1539	4	at	at	ADP
ftr-428	1539	5	70	70	NUM
ftr-428	1539	6	.	.	PUNCT
ftr-428	1540	1	200	200	NUM
ftr-428	1540	2	]	]	PUNCT
ftr-428	1540	3	children	child	NOUN
ftr-428	1540	4	's	's	PART
ftr-428	1540	5	majority;276	majority;276	PROPN
ftr-428	1540	6	and	and	CCONJ
ftr-428	1540	7	the	the	DET
ftr-428	1540	8	right	right	NOUN
ftr-428	1540	9	to	to	PART
ftr-428	1540	10	convert	convert	VERB
ftr-428	1540	11	to	to	ADP
ftr-428	1540	12	an	an	DET
ftr-428	1540	13	individual	individual	ADJ
ftr-428	1540	14	policy	policy	NOUN
ftr-428	1540	15	on	on	ADP
ftr-428	1540	16	termination	termination	NOUN
ftr-428	1540	17	of	of	ADP
ftr-428	1540	18	employment	employment	NOUN
ftr-428	1540	19	.	.	PUNCT
ftr-428	1541	1	one	one	NUM
ftr-428	1541	2	way	way	NOUN
ftr-428	1541	3	of	of	ADP
ftr-428	1541	4	viewing	view	VERB
ftr-428	1541	5	these	these	DET
ftr-428	1541	6	decisions	decision	NOUN
ftr-428	1541	7	is	be	AUX
ftr-428	1541	8	to	to	PART
ftr-428	1541	9	say	say	VERB
ftr-428	1541	10	that	that	SCONJ
ftr-428	1541	11	the	the	DET
ftr-428	1541	12	court	court	NOUN
ftr-428	1541	13	was	be	AUX
ftr-428	1541	14	informally	informally	ADV
ftr-428	1541	15	or	or	CCONJ
ftr-428	1541	16	implicitly	implicitly	ADV
ftr-428	1541	17	applying	apply	VERB
ftr-428	1541	18	the	the	DET
ftr-428	1541	19	probabilities	probability	NOUN
ftr-428	1541	20	inherent	inherent	ADJ
ftr-428	1541	21	in	in	ADP
ftr-428	1541	22	the	the	DET
ftr-428	1541	23	five	five	NUM
ftr-428	1541	24	percent	percent	NOUN
ftr-428	1541	25	rule	rule	NOUN
ftr-428	1541	26	;	;	PUNCT
ftr-428	1541	27	that	that	PRON
ftr-428	1541	28	is	is	ADV
ftr-428	1541	29	,	,	PUNCT
ftr-428	1541	30	there	there	PRON
ftr-428	1541	31	was	be	VERB
ftr-428	1541	32	less	less	ADJ
ftr-428	1541	33	than	than	ADP
ftr-428	1541	34	a	a	DET
ftr-428	1541	35	one	one	NUM
ftr-428	1541	36	in	in	ADP
ftr-428	1541	37	twenty	twenty	NUM
ftr-428	1541	38	chance	chance	NOUN
ftr-428	1541	39	that	that	SCONJ
ftr-428	1541	40	the	the	DET
ftr-428	1541	41	contingency	contingency	NOUN
ftr-428	1541	42	would	would	AUX
ftr-428	1541	43	occur	occur	VERB
ftr-428	1541	44	.	.	PUNCT
ftr-428	1542	1	because	because	SCONJ
ftr-428	1542	2	the	the	DET
ftr-428	1542	3	contingency	contingency	NOUN
ftr-428	1542	4	was	be	AUX
ftr-428	1542	5	an	an	DET
ftr-428	1542	6	event	event	NOUN
ftr-428	1542	7	unlikely	unlikely	ADJ
ftr-428	1542	8	to	to	PART
ftr-428	1542	9	occur	occur	VERB
ftr-428	1542	10	,	,	PUNCT
ftr-428	1542	11	requiring	require	VERB
ftr-428	1542	12	inclusion	inclusion	NOUN
ftr-428	1542	13	of	of	ADP
ftr-428	1542	14	the	the	DET
ftr-428	1542	15	full	full	ADJ
ftr-428	1542	16	value	value	NOUN
ftr-428	1542	17	of	of	ADP
ftr-428	1542	18	the	the	DET
ftr-428	1542	19	proceeds	proceed	NOUN
ftr-428	1542	20	,	,	PUNCT
ftr-428	1542	21	perhaps	perhaps	ADV
ftr-428	1542	22	,	,	PUNCT
ftr-428	1542	23	seemed	seem	VERB
ftr-428	1542	24	"	"	PUNCT
ftr-428	1542	25	unduly	unduly	ADV
ftr-428	1542	26	harsh	harsh	ADJ
ftr-428	1542	27	.	.	PUNCT
ftr-428	1543	1	277	277	NUM
ftr-428	1543	2	another	another	DET
ftr-428	1543	3	way	way	NOUN
ftr-428	1543	4	of	of	ADP
ftr-428	1543	5	viewing	view	VERB
ftr-428	1543	6	these	these	DET
ftr-428	1543	7	decisions	decision	NOUN
ftr-428	1543	8	is	be	AUX
ftr-428	1543	9	that	that	SCONJ
ftr-428	1543	10	the	the	DET
ftr-428	1543	11	court	court	NOUN
ftr-428	1543	12	considered	consider	VERB
ftr-428	1543	13	the	the	DET
ftr-428	1543	14	property	property	NOUN
ftr-428	1543	15	interests	interest	NOUN
ftr-428	1543	16	subject	subject	ADJ
ftr-428	1543	17	to	to	ADP
ftr-428	1543	18	contingencies	contingency	NOUN
ftr-428	1543	19	over	over	ADP
ftr-428	1543	20	which	which	PRON
ftr-428	1543	21	decedent	decedent	NOUN
ftr-428	1543	22	lacked	lack	VERB
ftr-428	1543	23	control	control	NOUN
ftr-428	1543	24	as	as	SCONJ
ftr-428	1543	25	insufficiently	insufficiently	ADV
ftr-428	1543	26	owned	own	VERB
ftr-428	1543	27	by	by	ADP
ftr-428	1543	28	decedent	decedent	NOUN
ftr-428	1543	29	.	.	PUNCT
ftr-428	1544	1	in	in	ADP
ftr-428	1544	2	smith	smith	PROPN
ftr-428	1544	3	,	,	PUNCT
ftr-428	1544	4	the	the	DET
ftr-428	1544	5	court	court	NOUN
ftr-428	1544	6	stated	state	VERB
ftr-428	1544	7	,	,	PUNCT
ftr-428	1544	8	"	"	PUNCT
ftr-428	1544	9	at	at	ADP
ftr-428	1544	10	his	his	PRON
ftr-428	1544	11	death	death	NOUN
ftr-428	1544	12	,	,	PUNCT
ftr-428	1544	13	smith	smith	PROPN
ftr-428	1544	14	could	could	AUX
ftr-428	1544	15	neither	neither	CCONJ
ftr-428	1544	16	have	have	AUX
ftr-428	1544	17	initiated	initiate	VERB
ftr-428	1544	18	changes	change	NOUN
ftr-428	1544	19	in	in	ADP
ftr-428	1544	20	the	the	DET
ftr-428	1544	21	two	two	NUM
ftr-428	1544	22	policies	policy	NOUN
ftr-428	1544	23	nor	nor	CCONJ
ftr-428	1544	24	consented	consent	VERB
ftr-428	1544	25	to	to	ADP
ftr-428	1544	26	them	they	PRON
ftr-428	1544	27	;	;	PUNCT
ftr-428	1544	28	the	the	DET
ftr-428	1544	29	company	company	NOUN
ftr-428	1544	30	alone	alone	ADV
ftr-428	1544	31	maintained	maintain	VERB
ftr-428	1544	32	full	full	ADJ
ftr-428	1544	33	control	control	NOUN
ftr-428	1544	34	over	over	ADP
ftr-428	1544	35	the	the	DET
ftr-428	1544	36	policies	policy	NOUN
ftr-428	1544	37	.	.	PUNCT
ftr-428	1545	1	2	2	NUM
ftr-428	1545	2	7	7	NUM
ftr-428	1545	3	in	in	ADP
ftr-428	1545	4	smead	smead	NOUN
ftr-428	1545	5	,	,	PUNCT
ftr-428	1545	6	the	the	DET
ftr-428	1545	7	court	court	NOUN
ftr-428	1545	8	reviewed	review	VERB
ftr-428	1545	9	the	the	DET
ftr-428	1545	10	earlier	early	ADJ
ftr-428	1545	11	decisions	decision	NOUN
ftr-428	1545	12	and	and	CCONJ
ftr-428	1545	13	stated	state	VERB
ftr-428	1545	14	that	that	SCONJ
ftr-428	1545	15	"	"	PUNCT
ftr-428	1545	16	in	in	ADP
ftr-428	1545	17	both	both	CCONJ
ftr-428	1545	18	smith	smith	PROPN
ftr-428	1545	19	and	and	CCONJ
ftr-428	1545	20	beauregard	beauregard	PROPN
ftr-428	1545	21	,	,	PUNCT
ftr-428	1545	22	the	the	DET
ftr-428	1545	23	insured	insure	VERB
ftr-428	1545	24	's	's	PART
ftr-428	1545	25	purported	purport	VERB
ftr-428	1545	26	rights	right	NOUN
ftr-428	1545	27	in	in	ADP
ftr-428	1545	28	the	the	DET
ftr-428	1545	29	policy	policy	NOUN
ftr-428	1545	30	were	be	AUX
ftr-428	1545	31	entirely	entirely	ADV
ftr-428	1545	32	too	too	ADV
ftr-428	1545	33	contingent	contingent	ADJ
ftr-428	1545	34	or	or	CCONJ
ftr-428	1545	35	remote	remote	VERB
ftr-428	1545	36	to	to	PART
ftr-428	1545	37	constitute	constitute	VERB
ftr-428	1545	38	incidents	incident	NOUN
ftr-428	1545	39	of	of	ADP
ftr-428	1545	40	ownership	ownership	NOUN
ftr-428	1545	41	possessed	possess	VERB
ftr-428	1545	42	by	by	ADP
ftr-428	1545	43	the	the	DET
ftr-428	1545	44	decedent	decedent	NOUN
ftr-428	1545	45	at	at	ADP
ftr-428	1545	46	the	the	DET
ftr-428	1545	47	time	time	NOUN
ftr-428	1545	48	of	of	ADP
ftr-428	1545	49	his	his	PRON
ftr-428	1545	50	death	death	NOUN
ftr-428	1545	51	.	.	PUNCT
ftr-428	1545	52	"	"	PUNCT
ftr-428	1546	1	'	'	PUNCT
ftr-428	1546	2	279	279	NUM
ftr-428	1546	3	here	here	ADV
ftr-428	1546	4	,	,	PUNCT
ftr-428	1546	5	the	the	DET
ftr-428	1546	6	court	court	NOUN
ftr-428	1546	7	stated	state	VERB
ftr-428	1546	8	that	that	SCONJ
ftr-428	1546	9	while	while	SCONJ
ftr-428	1546	10	the	the	DET
ftr-428	1546	11	decedent	decedent	NOUN
ftr-428	1546	12	had	have	VERB
ftr-428	1546	13	more	more	ADJ
ftr-428	1546	14	control	control	NOUN
ftr-428	1546	15	since	since	SCONJ
ftr-428	1546	16	he	he	PRON
ftr-428	1546	17	could	could	AUX
ftr-428	1546	18	voluntarily	voluntarily	ADV
ftr-428	1546	19	quit	quit	VERB
ftr-428	1546	20	his	his	PRON
ftr-428	1546	21	employment	employment	NOUN
ftr-428	1546	22	,	,	PUNCT
ftr-428	1546	23	"	"	PUNCT
ftr-428	1546	24	where	where	SCONJ
ftr-428	1546	25	the	the	DET
ftr-428	1546	26	only	only	ADJ
ftr-428	1546	27	way	way	NOUN
ftr-428	1546	28	the	the	DET
ftr-428	1546	29	insured	insure	VERB
ftr-428	1546	30	can	can	AUX
ftr-428	1546	31	surrender	surrender	VERB
ftr-428	1546	32	or	or	CCONJ
ftr-428	1546	33	cancel	cancel	VERB
ftr-428	1546	34	a	a	DET
ftr-428	1546	35	policy	policy	NOUN
ftr-428	1546	36	is	be	AUX
ftr-428	1546	37	by	by	ADP
ftr-428	1546	38	quitting	quit	VERB
ftr-428	1546	39	hisjob	hisjob	NOUN
ftr-428	1546	40	,	,	PUNCT
ftr-428	1546	41	that	that	PRON
ftr-428	1546	42	is	be	AUX
ftr-428	1546	43	not	not	PART
ftr-428	1546	44	considered	consider	VERB
ftr-428	1546	45	to	to	PART
ftr-428	1546	46	be	be	AUX
ftr-428	1546	47	an	an	DET
ftr-428	1546	48	incident	incident	NOUN
ftr-428	1546	49	of	of	ADP
ftr-428	1546	50	ownership	ownership	NOUN
ftr-428	1546	51	.	.	PUNCT
ftr-428	1547	1	"2	"2	VERB
ftr-428	1547	2	the	the	DET
ftr-428	1547	3	court	court	NOUN
ftr-428	1547	4	then	then	ADV
ftr-428	1547	5	extended	extend	VERB
ftr-428	1547	6	this	this	DET
ftr-428	1547	7	logic	logic	NOUN
ftr-428	1547	8	to	to	ADP
ftr-428	1547	9	a	a	DET
ftr-428	1547	10	conversion	conversion	NOUN
ftr-428	1547	11	privilege	privilege	NOUN
ftr-428	1547	12	that	that	PRON
ftr-428	1547	13	arose	arise	VERB
ftr-428	1547	14	only	only	ADV
ftr-428	1547	15	at	at	ADP
ftr-428	1547	16	the	the	DET
ftr-428	1547	17	termination	termination	NOUN
ftr-428	1547	18	of	of	ADP
ftr-428	1547	19	decedent	decedent	NOUN
ftr-428	1547	20	's	's	PART
ftr-428	1547	21	employment	employment	NOUN
ftr-428	1547	22	.	.	PUNCT
ftr-428	1548	1	"	"	PUNCT
ftr-428	1548	2	we	we	PRON
ftr-428	1548	3	conclude	conclude	VERB
ftr-428	1548	4	that	that	SCONJ
ftr-428	1548	5	the	the	DET
ftr-428	1548	6	conversion	conversion	NOUN
ftr-428	1548	7	privilege	privilege	NOUN
ftr-428	1548	8	that	that	SCONJ
ftr-428	1548	9	decedent	decedent	NOUN
ftr-428	1548	10	could	could	AUX
ftr-428	1548	11	exercise	exercise	VERB
ftr-428	1548	12	or	or	CCONJ
ftr-428	1548	13	control	control	VERB
ftr-428	1548	14	only	only	ADV
ftr-428	1548	15	by	by	ADP
ftr-428	1548	16	quitting	quit	VERB
ftr-428	1548	17	his	his	PRON
ftr-428	1548	18	job	job	NOUN
ftr-428	1548	19	was	be	AUX
ftr-428	1548	20	entirely	entirely	ADV
ftr-428	1548	21	too	too	ADV
ftr-428	1548	22	contingent	contingent	ADJ
ftr-428	1548	23	and	and	CCONJ
ftr-428	1548	24	too	too	ADV
ftr-428	1548	25	remote	remote	ADJ
ftr-428	1548	26	to	to	PART
ftr-428	1548	27	be	be	AUX
ftr-428	1548	28	considered	consider	VERB
ftr-428	1548	29	an	an	DET
ftr-428	1548	30	incident	incident	NOUN
ftr-428	1548	31	of	of	ADP
ftr-428	1548	32	ownership	ownership	NOUN
ftr-428	1548	33	possessed	possess	VERB
ftr-428	1548	34	by	by	ADP
ftr-428	1548	35	the	the	DET
ftr-428	1548	36	decedent	decedent	NOUN
ftr-428	1548	37	at	at	ADP
ftr-428	1548	38	the	the	DET
ftr-428	1548	39	time	time	NOUN
ftr-428	1548	40	of	of	ADP
ftr-428	1548	41	his	his	PRON
ftr-428	1548	42	death	death	NOUN
ftr-428	1548	43	.	.	PUNCT
ftr-428	1549	1	""28	""28	PUNCT
ftr-428	1550	1	in	in	ADP
ftr-428	1550	2	beauregard	beauregard	PROPN
ftr-428	1550	3	,	,	PUNCT
ftr-428	1550	4	the	the	DET
ftr-428	1550	5	court	court	NOUN
ftr-428	1550	6	looked	look	VERB
ftr-428	1550	7	at	at	ADP
ftr-428	1550	8	what	what	PRON
ftr-428	1550	9	decedent	decedent	NOUN
ftr-428	1550	10	owned	own	VERB
ftr-428	1550	11	at	at	ADP
ftr-428	1550	12	his	his	PRON
ftr-428	1550	13	death	death	NOUN
ftr-428	1550	14	,	,	PUNCT
ftr-428	1550	15	chose	choose	VERB
ftr-428	1550	16	to	to	PART
ftr-428	1550	17	ignore	ignore	VERB
ftr-428	1550	18	rights	right	NOUN
ftr-428	1550	19	the	the	DET
ftr-428	1550	20	decedent	decedent	NOUN
ftr-428	1550	21	could	could	AUX
ftr-428	1550	22	have	have	AUX
ftr-428	1550	23	regained	regain	VERB
ftr-428	1550	24	if	if	SCONJ
ftr-428	1550	25	he	he	PRON
ftr-428	1550	26	had	have	AUX
ftr-428	1550	27	outlived	outlive	VERB
ftr-428	1550	28	his	his	PRON
ftr-428	1550	29	children	child	NOUN
ftr-428	1550	30	's	's	PART
ftr-428	1550	31	majority	majority	NOUN
ftr-428	1550	32	,	,	PUNCT
ftr-428	1550	33	and	and	CCONJ
ftr-428	1550	34	thus	thus	ADV
ftr-428	1550	35	implicitly	implicitly	ADV
ftr-428	1550	36	rejected	reject	VERB
ftr-428	1550	37	that	that	SCONJ
ftr-428	1550	38	contingent	contingent	ADJ
ftr-428	1550	39	rights	right	NOUN
ftr-428	1550	40	can	can	AUX
ftr-428	1550	41	be	be	AUX
ftr-428	1550	42	owned	own	VERB
ftr-428	1550	43	at	at	ADP
ftr-428	1550	44	decedent	decedent	PROPN
ftr-428	1550	45	's	's	PART
ftr-428	1550	46	death	death	NOUN
ftr-428	1550	47	.	.	PUNCT
ftr-428	1551	1	"	"	PUNCT
ftr-428	1551	2	on	on	ADP
ftr-428	1551	3	this	this	DET
ftr-428	1551	4	basis	basis	NOUN
ftr-428	1551	5	,	,	PUNCT
ftr-428	1551	6	whatever	whatever	DET
ftr-428	1551	7	beauregard	beauregard	PROPN
ftr-428	1551	8	could	could	AUX
ftr-428	1551	9	have	have	AUX
ftr-428	1551	10	done	do	VERB
ftr-428	1551	11	with	with	ADP
ftr-428	1551	12	the	the	DET
ftr-428	1551	13	policy	policy	NOUN
ftr-428	1551	14	had	have	AUX
ftr-428	1551	15	he	he	PRON
ftr-428	1551	16	lived	live	VERB
ftr-428	1551	17	until	until	SCONJ
ftr-428	1551	18	his	his	PRON
ftr-428	1551	19	two	two	NUM
ftr-428	1551	20	children	child	NOUN
ftr-428	1551	21	had	have	AUX
ftr-428	1551	22	attained	attain	VERB
ftr-428	1551	23	age	age	NOUN
ftr-428	1551	24	2	2	NUM
ftr-428	1551	25	1	1	NUM
ftr-428	1551	26	,	,	PUNCT
ftr-428	1551	27	became	become	VERB
ftr-428	1551	28	self	self	NOUN
ftr-428	1551	29	-	-	PUNCT
ftr-428	1551	30	supporting	support	VERB
ftr-428	1551	31	,	,	PUNCT
ftr-428	1551	32	or	or	CCONJ
ftr-428	1551	33	left	leave	VERB
ftr-428	1551	34	the	the	DET
ftr-428	1551	35	custody	custody	NOUN
ftr-428	1551	36	of	of	ADP
ftr-428	1551	37	their	their	PRON
ftr-428	1551	38	mother	mother	NOUN
ftr-428	1551	39	is	be	AUX
ftr-428	1551	40	of	of	ADP
ftr-428	1551	41	no	no	DET
ftr-428	1551	42	significance	significance	NOUN
ftr-428	1551	43	;	;	PUNCT
ftr-428	1551	44	the	the	DET
ftr-428	1551	45	relevant	relevant	ADJ
ftr-428	1551	46	inquiry	inquiry	NOUN
ftr-428	1551	47	is	be	AUX
ftr-428	1551	48	,	,	PUNCT
ftr-428	1551	49	what	what	DET
ftr-428	1551	50	incidents	incident	NOUN
ftr-428	1551	51	of	of	ADP
ftr-428	1551	52	ownership	ownership	NOUN
ftr-428	1551	53	,	,	PUNCT
ftr-428	1551	54	if	if	SCONJ
ftr-428	1551	55	any	any	PRON
ftr-428	1551	56	,	,	PUNCT
ftr-428	1551	57	did	do	AUX
ftr-428	1551	58	beauregard	beauregard	PROPN
ftr-428	1551	59	possess	possess	VERB
ftr-428	1551	60	at	at	ADP
ftr-428	1551	61	the	the	DET
ftr-428	1551	62	time	time	NOUN
ftr-428	1551	63	of	of	ADP
ftr-428	1551	64	death	death	NOUN
ftr-428	1551	65	?	?	PUNCT
ftr-428	1551	66	'	'	PUNCT
ftr-428	1552	1	2	2	NUM
ftr-428	1552	2	2	2	NUM
ftr-428	1552	3	in	in	ADP
ftr-428	1552	4	each	each	PRON
ftr-428	1552	5	of	of	ADP
ftr-428	1552	6	these	these	DET
ftr-428	1552	7	insurance	insurance	NOUN
ftr-428	1552	8	cases	case	NOUN
ftr-428	1552	9	,	,	PUNCT
ftr-428	1552	10	decedent	decedent	NOUN
ftr-428	1552	11	owned	own	VERB
ftr-428	1552	12	a	a	DET
ftr-428	1552	13	valuable	valuable	ADJ
ftr-428	1552	14	economic	economic	ADJ
ftr-428	1552	15	right	right	NOUN
ftr-428	1552	16	.	.	PUNCT
ftr-428	1553	1	in	in	ADP
ftr-428	1553	2	smith	smith	PROPN
ftr-428	1553	3	and	and	CCONJ
ftr-428	1553	4	in	in	ADP
ftr-428	1553	5	smead	smead	NOUN
ftr-428	1553	6	,	,	PUNCT
ftr-428	1553	7	decedent	decedent	NOUN
ftr-428	1553	8	would	would	AUX
ftr-428	1553	9	never	never	ADV
ftr-428	1553	10	have	have	VERB
ftr-428	1553	11	to	to	PART
ftr-428	1553	12	pass	pass	VERB
ftr-428	1553	13	a	a	DET
ftr-428	1553	14	test	test	NOUN
ftr-428	1553	15	of	of	ADP
ftr-428	1553	16	his	his	PRON
ftr-428	1553	17	insurability	insurability	NOUN
ftr-428	1553	18	;	;	PUNCT
ftr-428	1553	19	even	even	ADV
ftr-428	1553	20	if	if	SCONJ
ftr-428	1553	21	he	he	PRON
ftr-428	1553	22	developed	develop	VERB
ftr-428	1553	23	a	a	DET
ftr-428	1553	24	terminal	terminal	ADJ
ftr-428	1553	25	illness	illness	NOUN
ftr-428	1553	26	at	at	ADP
ftr-428	1553	27	the	the	DET
ftr-428	1553	28	time	time	NOUN
ftr-428	1553	29	the	the	DET
ftr-428	1553	30	contingency	contingency	NOUN
ftr-428	1553	31	276	276	NUM
ftr-428	1553	32	.	.	PUNCT
ftr-428	1554	1	in	in	ADP
ftr-428	1554	2	beauregard	beauregard	PROPN
ftr-428	1554	3	,	,	PUNCT
ftr-428	1554	4	the	the	DET
ftr-428	1554	5	court	court	NOUN
ftr-428	1554	6	analogized	analogize	VERB
ftr-428	1554	7	the	the	DET
ftr-428	1554	8	right	right	NOUN
ftr-428	1554	9	to	to	PART
ftr-428	1554	10	change	change	VERB
ftr-428	1554	11	beneficiaries	beneficiary	NOUN
ftr-428	1554	12	after	after	SCONJ
ftr-428	1554	13	the	the	DET
ftr-428	1554	14	court	court	NOUN
ftr-428	1554	15	order	order	NOUN
ftr-428	1554	16	and	and	CCONJ
ftr-428	1554	17	settlement	settlement	NOUN
ftr-428	1554	18	agreement	agreement	NOUN
ftr-428	1554	19	were	be	AUX
ftr-428	1554	20	no	no	ADV
ftr-428	1554	21	longer	long	ADV
ftr-428	1554	22	valid	valid	ADJ
ftr-428	1554	23	to	to	ADP
ftr-428	1554	24	a	a	DET
ftr-428	1554	25	reversionary	reversionary	ADJ
ftr-428	1554	26	interest	interest	NOUN
ftr-428	1554	27	under	under	ADP
ftr-428	1554	28	§	§	PROPN
ftr-428	1554	29	2037	2037	NUM
ftr-428	1554	30	and	and	CCONJ
ftr-428	1554	31	said	say	VERB
ftr-428	1554	32	that	that	SCONJ
ftr-428	1554	33	in	in	ADP
ftr-428	1554	34	this	this	DET
ftr-428	1554	35	case	case	NOUN
ftr-428	1554	36	the	the	DET
ftr-428	1554	37	value	value	NOUN
ftr-428	1554	38	was	be	AUX
ftr-428	1554	39	below	below	ADP
ftr-428	1554	40	that	that	DET
ftr-428	1554	41	de	de	X
ftr-428	1554	42	minimis	minimis	NOUN
ftr-428	1554	43	threshold	threshold	NOUN
ftr-428	1554	44	.	.	PUNCT
ftr-428	1555	1	74	74	NUM
ftr-428	1555	2	t.c	t.c	PROPN
ftr-428	1555	3	.	.	PUNCT
ftr-428	1556	1	at	at	ADP
ftr-428	1556	2	611	611	NUM
ftr-428	1556	3	-	-	SYM
ftr-428	1556	4	13	13	NUM
ftr-428	1556	5	.	.	PUNCT
ftr-428	1557	1	277	277	NUM
ftr-428	1557	2	.	.	PUNCT
ftr-428	1558	1	see	see	VERB
ftr-428	1558	2	supra	supra	PROPN
ftr-428	1558	3	notes	note	VERB
ftr-428	1558	4	155	155	NUM
ftr-428	1558	5	-	-	SYM
ftr-428	1558	6	166	166	NUM
ftr-428	1558	7	and	and	CCONJ
ftr-428	1558	8	accompanying	accompany	VERB
ftr-428	1558	9	text	text	NOUN
ftr-428	1558	10	.	.	PUNCT
ftr-428	1559	1	278	278	NUM
ftr-428	1559	2	.	.	PUNCT
ftr-428	1559	3	estate	estate	NOUN
ftr-428	1559	4	of	of	ADP
ftr-428	1559	5	smith	smith	PROPN
ftr-428	1559	6	v.	v.	PROPN
ftr-428	1559	7	commissioner	commissioner	PROPN
ftr-428	1559	8	,	,	PUNCT
ftr-428	1559	9	73	73	NUM
ftr-428	1559	10	t.c	t.c	PROPN
ftr-428	1559	11	.	.	PUNCT
ftr-428	1560	1	at	at	ADP
ftr-428	1560	2	311	311	NUM
ftr-428	1560	3	.	.	NOUN
ftr-428	1560	4	279	279	NUM
ftr-428	1560	5	.	.	PUNCT
ftr-428	1560	6	estate	estate	NOUN
ftr-428	1560	7	of	of	ADP
ftr-428	1560	8	smead	smead	NOUN
ftr-428	1560	9	v.	v.	PRON
ftr-428	1560	10	commissioner	commissioner	NOUN
ftr-428	1560	11	,	,	PUNCT
ftr-428	1560	12	78	78	NUM
ftr-428	1560	13	t.c	t.c	NOUN
ftr-428	1560	14	.	.	PUNCT
ftr-428	1561	1	at	at	ADP
ftr-428	1561	2	49	49	NUM
ftr-428	1561	3	.	.	PUNCT
ftr-428	1562	1	280	280	NUM
ftr-428	1562	2	.	.	PUNCT
ftr-428	1562	3	see	see	VERB
ftr-428	1562	4	i	i	PRON
ftr-428	1562	5	d.	d.	PROPN
ftr-428	1562	6	at	at	ADP
ftr-428	1562	7	51	51	NUM
ftr-428	1562	8	.	.	PUNCT
ftr-428	1562	9	281	281	NUM
ftr-428	1562	10	.	.	PUNCT
ftr-428	1563	1	see	see	VERB
ftr-428	1563	2	i	i	PRON
ftr-428	1563	3	d.	d.	PROPN
ftr-428	1563	4	at	at	ADP
ftr-428	1563	5	52	52	NUM
ftr-428	1563	6	.	.	PUNCT
ftr-428	1564	1	282	282	NUM
ftr-428	1564	2	.	.	PUNCT
ftr-428	1565	1	beauregard	beauregard	PROPN
ftr-428	1565	2	v.	v.	PROPN
ftr-428	1565	3	commissioner	commissioner	PROPN
ftr-428	1565	4	,	,	PUNCT
ftr-428	1565	5	74	74	NUM
ftr-428	1565	6	t.c	t.c	PROPN
ftr-428	1565	7	.	.	PUNCT
ftr-428	1566	1	at	at	ADP
ftr-428	1566	2	610	610	NUM
ftr-428	1566	3	.	.	PUNCT
ftr-428	1567	1	florida	florida	PROPN
ftr-428	1567	2	tax	tax	PROPN
ftr-428	1567	3	review	review	NOUN
ftr-428	1567	4	[	[	X
ftr-428	1567	5	vol	vol	NOUN
ftr-428	1567	6	5:2	5:2	NUM
ftr-428	1567	7	contingencies	contingency	NOUN
ftr-428	1567	8	and	and	CCONJ
ftr-428	1567	9	the	the	DET
ftr-428	1567	10	estate	estate	NOUN
ftr-428	1567	11	tax	tax	NOUN
ftr-428	1567	12	occurred	occur	VERB
ftr-428	1567	13	,	,	PUNCT
ftr-428	1567	14	he	he	PRON
ftr-428	1567	15	had	have	VERB
ftr-428	1567	16	a	a	DET
ftr-428	1567	17	right	right	NOUN
ftr-428	1567	18	to	to	PART
ftr-428	1567	19	have	have	AUX
ftr-428	1567	20	his	his	PRON
ftr-428	1567	21	insurance	insurance	NOUN
ftr-428	1567	22	continue	continue	VERB
ftr-428	1567	23	.	.	PUNCT
ftr-428	1568	1	in	in	ADP
ftr-428	1568	2	beauregard	beauregard	PROPN
ftr-428	1568	3	,	,	PUNCT
ftr-428	1568	4	the	the	DET
ftr-428	1568	5	decedent	decedent	NOUN
ftr-428	1568	6	would	would	AUX
ftr-428	1568	7	regain	regain	VERB
ftr-428	1568	8	the	the	DET
ftr-428	1568	9	policy	policy	NOUN
ftr-428	1568	10	once	once	SCONJ
ftr-428	1568	11	his	his	PRON
ftr-428	1568	12	children	child	NOUN
ftr-428	1568	13	were	be	AUX
ftr-428	1568	14	21	21	NUM
ftr-428	1568	15	years	year	NOUN
ftr-428	1568	16	old	old	ADJ
ftr-428	1568	17	,	,	PUNCT
ftr-428	1568	18	married	married	ADJ
ftr-428	1568	19	,	,	PUNCT
ftr-428	1568	20	became	become	VERB
ftr-428	1568	21	self	self	NOUN
ftr-428	1568	22	-	-	PUNCT
ftr-428	1568	23	supporting	support	VERB
ftr-428	1568	24	,	,	PUNCT
ftr-428	1568	25	or	or	CCONJ
ftr-428	1568	26	left	leave	VERB
ftr-428	1568	27	the	the	DET
ftr-428	1568	28	custody	custody	NOUN
ftr-428	1568	29	of	of	ADP
ftr-428	1568	30	their	their	PRON
ftr-428	1568	31	mother	mother	NOUN
ftr-428	1568	32	when	when	SCONJ
ftr-428	1568	33	all	all	DET
ftr-428	1568	34	restrictions	restriction	NOUN
ftr-428	1568	35	imposed	impose	VERB
ftr-428	1568	36	by	by	ADP
ftr-428	1568	37	the	the	DET
ftr-428	1568	38	court	court	NOUN
ftr-428	1568	39	order	order	NOUN
ftr-428	1568	40	and	and	CCONJ
ftr-428	1568	41	settlement	settlement	NOUN
ftr-428	1568	42	agreement	agreement	NOUN
ftr-428	1568	43	would	would	AUX
ftr-428	1568	44	have	have	AUX
ftr-428	1568	45	been	be	AUX
ftr-428	1568	46	removed	remove	VERB
ftr-428	1568	47	.	.	PUNCT
ftr-428	1569	1	however	however	ADV
ftr-428	1569	2	,	,	PUNCT
ftr-428	1569	3	in	in	ADP
ftr-428	1569	4	each	each	PRON
ftr-428	1569	5	of	of	ADP
ftr-428	1569	6	these	these	DET
ftr-428	1569	7	cases	case	NOUN
ftr-428	1569	8	,	,	PUNCT
ftr-428	1569	9	decedent	decedent	NOUN
ftr-428	1569	10	's	's	PART
ftr-428	1569	11	contingent	contingent	ADJ
ftr-428	1569	12	rights	right	NOUN
ftr-428	1569	13	were	be	AUX
ftr-428	1569	14	imposed	impose	VERB
ftr-428	1569	15	by	by	ADP
ftr-428	1569	16	others	other	NOUN
ftr-428	1569	17	(	(	PUNCT
ftr-428	1569	18	i.e.	i.e.	X
ftr-428	1569	19	,	,	PUNCT
ftr-428	1569	20	either	either	CCONJ
ftr-428	1569	21	his	his	PRON
ftr-428	1569	22	employer	employer	NOUN
ftr-428	1569	23	whom	whom	PRON
ftr-428	1569	24	he	he	PRON
ftr-428	1569	25	did	do	AUX
ftr-428	1569	26	not	not	PART
ftr-428	1569	27	control	control	VERB
ftr-428	1569	28	or	or	CCONJ
ftr-428	1569	29	a	a	DET
ftr-428	1569	30	court	court	NOUN
ftr-428	1569	31	)	)	PUNCT
ftr-428	1569	32	and	and	CCONJ
ftr-428	1569	33	were	be	AUX
ftr-428	1569	34	never	never	ADV
ftr-428	1569	35	under	under	ADP
ftr-428	1569	36	his	his	PRON
ftr-428	1569	37	control	control	NOUN
ftr-428	1569	38	.	.	PUNCT
ftr-428	1570	1	in	in	ADP
ftr-428	1570	2	this	this	DET
ftr-428	1570	3	respect	respect	NOUN
ftr-428	1570	4	,	,	PUNCT
ftr-428	1570	5	there	there	PRON
ftr-428	1570	6	is	be	VERB
ftr-428	1570	7	no	no	DET
ftr-428	1570	8	real	real	ADJ
ftr-428	1570	9	potential	potential	NOUN
ftr-428	1570	10	for	for	ADP
ftr-428	1570	11	abuse	abuse	NOUN
ftr-428	1570	12	in	in	ADP
ftr-428	1570	13	such	such	ADJ
ftr-428	1570	14	circumstances	circumstance	NOUN
ftr-428	1570	15	.	.	PUNCT
ftr-428	1571	1	therefore	therefore	ADV
ftr-428	1571	2	,	,	PUNCT
ftr-428	1571	3	the	the	DET
ftr-428	1571	4	most	most	ADV
ftr-428	1571	5	appropriate	appropriate	ADJ
ftr-428	1571	6	estate	estate	NOUN
ftr-428	1571	7	tax	tax	NOUN
ftr-428	1571	8	treatment	treatment	NOUN
ftr-428	1571	9	for	for	ADP
ftr-428	1571	10	these	these	DET
ftr-428	1571	11	contingent	contingent	ADJ
ftr-428	1571	12	interests	interest	NOUN
ftr-428	1571	13	that	that	SCONJ
ftr-428	1571	14	decedent	decedent	NOUN
ftr-428	1571	15	holds	hold	VERB
ftr-428	1571	16	at	at	ADP
ftr-428	1571	17	his	his	PRON
ftr-428	1571	18	death	death	NOUN
ftr-428	1571	19	is	be	AUX
ftr-428	1571	20	to	to	PART
ftr-428	1571	21	include	include	VERB
ftr-428	1571	22	their	their	PRON
ftr-428	1571	23	value	value	NOUN
ftr-428	1571	24	,	,	PUNCT
ftr-428	1571	25	properly	properly	ADV
ftr-428	1571	26	discounted	discount	VERB
ftr-428	1571	27	to	to	PART
ftr-428	1571	28	reflect	reflect	VERB
ftr-428	1571	29	their	their	PRON
ftr-428	1571	30	contingent	contingent	ADJ
ftr-428	1571	31	nature	nature	NOUN
ftr-428	1571	32	.	.	PUNCT
ftr-428	1572	1	rather	rather	ADV
ftr-428	1572	2	than	than	SCONJ
ftr-428	1572	3	have	have	VERB
ftr-428	1572	4	a	a	DET
ftr-428	1572	5	de	de	X
ftr-428	1572	6	minimis	minimis	NOUN
ftr-428	1572	7	rule	rule	NOUN
ftr-428	1572	8	,	,	PUNCT
ftr-428	1572	9	congress	congress	PROPN
ftr-428	1572	10	should	should	AUX
ftr-428	1572	11	treat	treat	VERB
ftr-428	1572	12	remote	remote	ADJ
ftr-428	1572	13	contingencies	contingency	NOUN
ftr-428	1572	14	in	in	ADP
ftr-428	1572	15	this	this	DET
ftr-428	1572	16	circumstance	circumstance	NOUN
ftr-428	1572	17	like	like	ADP
ftr-428	1572	18	remote	remote	ADJ
ftr-428	1572	19	contingencies	contingency	NOUN
ftr-428	1572	20	in	in	ADP
ftr-428	1572	21	section	section	NOUN
ftr-428	1572	22	2033	2033	NUM
ftr-428	1572	23	.	.	PUNCT
ftr-428	1573	1	m.	m.	NOUN
ftr-428	1573	2	proposed	propose	VERB
ftr-428	1573	3	solution	solution	NOUN
ftr-428	1573	4	a.	a.	NOUN
ftr-428	1573	5	contingencies	contingency	NOUN
ftr-428	1573	6	and	and	CCONJ
ftr-428	1573	7	decedent	decedent	NOUN
ftr-428	1573	8	's	's	PART
ftr-428	1573	9	control	control	NOUN
ftr-428	1573	10	two	two	NUM
ftr-428	1573	11	rules	rule	NOUN
ftr-428	1573	12	should	should	AUX
ftr-428	1573	13	be	be	AUX
ftr-428	1573	14	established	establish	VERB
ftr-428	1573	15	to	to	PART
ftr-428	1573	16	deal	deal	VERB
ftr-428	1573	17	with	with	ADP
ftr-428	1573	18	contingent	contingent	ADJ
ftr-428	1573	19	interests	interest	NOUN
ftr-428	1573	20	and	and	CCONJ
ftr-428	1573	21	contingent	contingent	ADJ
ftr-428	1573	22	powers	power	NOUN
ftr-428	1573	23	.	.	PUNCT
ftr-428	1574	1	these	these	DET
ftr-428	1574	2	rules	rule	NOUN
ftr-428	1574	3	should	should	AUX
ftr-428	1574	4	underline	underline	VERB
ftr-428	1574	5	the	the	DET
ftr-428	1574	6	decedent	decedent	NOUN
ftr-428	1574	7	's	's	PART
ftr-428	1574	8	initial	initial	ADJ
ftr-428	1574	9	control	control	NOUN
ftr-428	1574	10	in	in	ADP
ftr-428	1574	11	imposing	impose	VERB
ftr-428	1574	12	the	the	DET
ftr-428	1574	13	contingency	contingency	NOUN
ftr-428	1574	14	.	.	PUNCT
ftr-428	1575	1	the	the	DET
ftr-428	1575	2	first	first	ADJ
ftr-428	1575	3	rule	rule	NOUN
ftr-428	1575	4	should	should	AUX
ftr-428	1575	5	be	be	AUX
ftr-428	1575	6	applied	apply	VERB
ftr-428	1575	7	to	to	ADP
ftr-428	1575	8	non	non	ADJ
ftr-428	1575	9	-	-	ADJ
ftr-428	1575	10	decedent	decedent	ADJ
ftr-428	1575	11	created	create	VERB
ftr-428	1575	12	contingencies	contingency	NOUN
ftr-428	1575	13	:	:	PUNCT
ftr-428	1575	14	contingencies	contingency	NOUN
ftr-428	1575	15	should	should	AUX
ftr-428	1575	16	be	be	AUX
ftr-428	1575	17	taken	take	VERB
ftr-428	1575	18	into	into	ADP
ftr-428	1575	19	account	account	NOUN
ftr-428	1575	20	so	so	SCONJ
ftr-428	1575	21	that	that	SCONJ
ftr-428	1575	22	the	the	DET
ftr-428	1575	23	value	value	NOUN
ftr-428	1575	24	included	include	VERB
ftr-428	1575	25	in	in	ADP
ftr-428	1575	26	decedent	decedent	NOUN
ftr-428	1575	27	's	's	PART
ftr-428	1575	28	estate	estate	NOUN
ftr-428	1575	29	approximates	approximate	VERB
ftr-428	1575	30	the	the	DET
ftr-428	1575	31	property	property	NOUN
ftr-428	1575	32	's	's	PART
ftr-428	1575	33	economic	economic	ADJ
ftr-428	1575	34	value	value	NOUN
ftr-428	1575	35	,	,	PUNCT
ftr-428	1575	36	properly	properly	ADV
ftr-428	1575	37	discounted	discount	VERB
ftr-428	1575	38	to	to	PART
ftr-428	1575	39	reflect	reflect	VERB
ftr-428	1575	40	the	the	DET
ftr-428	1575	41	uncertainty	uncertainty	NOUN
ftr-428	1575	42	of	of	ADP
ftr-428	1575	43	the	the	DET
ftr-428	1575	44	contingency	contingency	NOUN
ftr-428	1575	45	.	.	PUNCT
ftr-428	1576	1	the	the	DET
ftr-428	1576	2	second	second	ADJ
ftr-428	1576	3	rule	rule	NOUN
ftr-428	1576	4	should	should	AUX
ftr-428	1576	5	be	be	AUX
ftr-428	1576	6	applied	apply	VERB
ftr-428	1576	7	to	to	ADP
ftr-428	1576	8	decedent	decedent	ADJ
ftr-428	1576	9	-	-	PUNCT
ftr-428	1576	10	created	create	VERB
ftr-428	1576	11	contingencies	contingency	NOUN
ftr-428	1576	12	;	;	PUNCT
ftr-428	1576	13	it	it	PRON
ftr-428	1576	14	should	should	AUX
ftr-428	1576	15	be	be	AUX
ftr-428	1576	16	a	a	DET
ftr-428	1576	17	harsher	harsh	ADJ
ftr-428	1576	18	,	,	PUNCT
ftr-428	1576	19	artificialrule	artificialrule	NOUN
ftr-428	1576	20	of	of	ADP
ftr-428	1576	21	valuation	valuation	NOUN
ftr-428	1576	22	and	and	CCONJ
ftr-428	1576	23	inclusion	inclusion	NOUN
ftr-428	1576	24	,	,	PUNCT
ftr-428	1576	25	designed	design	VERB
ftr-428	1576	26	to	to	PART
ftr-428	1576	27	discourage	discourage	VERB
ftr-428	1576	28	more	more	ADJ
ftr-428	1576	29	complex	complex	ADJ
ftr-428	1576	30	contrivances	contrivance	NOUN
ftr-428	1576	31	and	and	CCONJ
ftr-428	1576	32	avoidance	avoidance	NOUN
ftr-428	1576	33	techniques	technique	NOUN
ftr-428	1576	34	.	.	PUNCT
ftr-428	1577	1	thus	thus	ADV
ftr-428	1577	2	,	,	PUNCT
ftr-428	1577	3	if	if	SCONJ
ftr-428	1577	4	section	section	NOUN
ftr-428	1577	5	2033	2033	NUM
ftr-428	1577	6	applies	apply	VERB
ftr-428	1577	7	,	,	PUNCT
ftr-428	1577	8	the	the	DET
ftr-428	1577	9	estate	estate	NOUN
ftr-428	1577	10	will	will	AUX
ftr-428	1577	11	continue	continue	VERB
ftr-428	1577	12	to	to	PART
ftr-428	1577	13	include	include	VERB
ftr-428	1577	14	contingent	contingent	ADJ
ftr-428	1577	15	interests	interest	NOUN
ftr-428	1577	16	at	at	ADP
ftr-428	1577	17	their	their	PRON
ftr-428	1577	18	value	value	NOUN
ftr-428	1577	19	as	as	ADP
ftr-428	1577	20	of	of	ADP
ftr-428	1577	21	decedent	decedent	NOUN
ftr-428	1577	22	's	's	PART
ftr-428	1577	23	date	date	NOUN
ftr-428	1577	24	of	of	ADP
ftr-428	1577	25	death	death	NOUN
ftr-428	1577	26	,	,	PUNCT
ftr-428	1577	27	with	with	ADP
ftr-428	1577	28	approximations	approximation	NOUN
ftr-428	1577	29	based	base	VERB
ftr-428	1577	30	on	on	ADP
ftr-428	1577	31	probabilities	probability	NOUN
ftr-428	1577	32	at	at	ADP
ftr-428	1577	33	that	that	DET
ftr-428	1577	34	time	time	NOUN
ftr-428	1577	35	.	.	PUNCT
ftr-428	1578	1	by	by	ADP
ftr-428	1578	2	contrast	contrast	NOUN
ftr-428	1578	3	,	,	PUNCT
ftr-428	1578	4	where	where	SCONJ
ftr-428	1578	5	sections	section	NOUN
ftr-428	1578	6	2036283	2036283	NUM
ftr-428	1578	7	or	or	CCONJ
ftr-428	1578	8	2037	2037	NUM
ftr-428	1578	9	apply	apply	VERB
ftr-428	1578	10	,	,	PUNCT
ftr-428	1578	11	the	the	DET
ftr-428	1578	12	estate	estate	NOUN
ftr-428	1578	13	should	should	AUX
ftr-428	1578	14	include	include	VERB
ftr-428	1578	15	the	the	DET
ftr-428	1578	16	full	full	ADJ
ftr-428	1578	17	date	date	NOUN
ftr-428	1578	18	of	of	ADP
ftr-428	1578	19	death	death	NOUN
ftr-428	1578	20	value	value	NOUN
ftr-428	1578	21	of	of	ADP
ftr-428	1578	22	the	the	DET
ftr-428	1578	23	property	property	NOUN
ftr-428	1578	24	over	over	ADP
ftr-428	1578	25	which	which	DET
ftr-428	1578	26	decedent	decedent	NOUN
ftr-428	1578	27	has	have	AUX
ftr-428	1578	28	retained	retain	VERB
ftr-428	1578	29	any	any	DET
ftr-428	1578	30	interest	interest	NOUN
ftr-428	1578	31	or	or	CCONJ
ftr-428	1578	32	power.284	power.284	NOUN
ftr-428	1578	33	including	include	VERB
ftr-428	1578	34	the	the	DET
ftr-428	1578	35	full	full	ADJ
ftr-428	1578	36	date	date	NOUN
ftr-428	1578	37	of	of	ADP
ftr-428	1578	38	death	death	NOUN
ftr-428	1578	39	value	value	NOUN
ftr-428	1578	40	of	of	ADP
ftr-428	1578	41	the	the	DET
ftr-428	1578	42	283	283	NUM
ftr-428	1578	43	.	.	PUNCT
ftr-428	1579	1	unlike	unlike	ADP
ftr-428	1579	2	under	under	ADP
ftr-428	1579	3	current	current	ADJ
ftr-428	1579	4	law	law	NOUN
ftr-428	1579	5	,	,	PUNCT
ftr-428	1579	6	there	there	PRON
ftr-428	1579	7	should	should	AUX
ftr-428	1579	8	be	be	AUX
ftr-428	1579	9	no	no	DET
ftr-428	1579	10	reduction	reduction	NOUN
ftr-428	1579	11	for	for	ADP
ftr-428	1579	12	any	any	DET
ftr-428	1579	13	outstanding	outstanding	ADJ
ftr-428	1579	14	life	life	NOUN
ftr-428	1579	15	estate	estate	NOUN
ftr-428	1579	16	,	,	PUNCT
ftr-428	1579	17	even	even	ADV
ftr-428	1579	18	one	one	NUM
ftr-428	1579	19	currentlybeing	currentlybee	VERB
ftr-428	1579	20	enjoyed	enjoy	VERB
ftr-428	1579	21	at	at	ADP
ftr-428	1579	22	the	the	DET
ftr-428	1579	23	decedent	decedent	NOUN
ftr-428	1579	24	's	's	PART
ftr-428	1579	25	death	death	NOUN
ftr-428	1579	26	.	.	PUNCT
ftr-428	1580	1	while	while	SCONJ
ftr-428	1580	2	,	,	PUNCT
ftr-428	1580	3	on	on	ADP
ftr-428	1580	4	the	the	DET
ftr-428	1580	5	one	one	NUM
ftr-428	1580	6	hand	hand	NOUN
ftr-428	1580	7	,	,	PUNCT
ftr-428	1580	8	that	that	DET
ftr-428	1580	9	life	life	NOUN
ftr-428	1580	10	estate	estate	NOUN
ftr-428	1580	11	is	be	AUX
ftr-428	1580	12	not	not	PART
ftr-428	1580	13	dependent	dependent	ADJ
ftr-428	1580	14	upon	upon	SCONJ
ftr-428	1580	15	surviving	survive	VERB
ftr-428	1580	16	the	the	DET
ftr-428	1580	17	decedent	decedent	NOUN
ftr-428	1580	18	,	,	PUNCT
ftr-428	1580	19	full	full	ADJ
ftr-428	1580	20	inclusion	inclusion	NOUN
ftr-428	1580	21	would	would	AUX
ftr-428	1580	22	promote	promote	VERB
ftr-428	1580	23	simplicity	simplicity	NOUN
ftr-428	1580	24	.	.	PUNCT
ftr-428	1581	1	in	in	ADP
ftr-428	1581	2	addition	addition	NOUN
ftr-428	1581	3	such	such	ADJ
ftr-428	1581	4	treatment	treatment	NOUN
ftr-428	1581	5	would	would	AUX
ftr-428	1581	6	be	be	AUX
ftr-428	1581	7	consistent	consistent	ADJ
ftr-428	1581	8	with	with	ADP
ftr-428	1581	9	the	the	DET
ftr-428	1581	10	grantor	grantor	NOUN
ftr-428	1581	11	trust	trust	NOUN
ftr-428	1581	12	provisions	provision	NOUN
ftr-428	1581	13	that	that	PRON
ftr-428	1581	14	treat	treat	VERB
ftr-428	1581	15	a	a	DET
ftr-428	1581	16	grantor	grantor	NOUN
ftr-428	1581	17	who	who	PRON
ftr-428	1581	18	has	have	AUX
ftr-428	1581	19	retained	retain	VERB
ftr-428	1581	20	a	a	DET
ftr-428	1581	21	reversionary	reversionary	ADJ
ftr-428	1581	22	interest	interest	NOUN
ftr-428	1581	23	as	as	ADP
ftr-428	1581	24	the	the	DET
ftr-428	1581	25	owner	owner	NOUN
ftr-428	1581	26	of	of	ADP
ftr-428	1581	27	the	the	DET
ftr-428	1581	28	income	income	NOUN
ftr-428	1581	29	for	for	ADP
ftr-428	1581	30	income	income	NOUN
ftr-428	1581	31	tax	tax	NOUN
ftr-428	1581	32	purposes	purpose	NOUN
ftr-428	1581	33	.	.	PUNCT
ftr-428	1582	1	284	284	NUM
ftr-428	1582	2	.	.	PUNCT
ftr-428	1583	1	where	where	SCONJ
ftr-428	1583	2	an	an	DET
ftr-428	1583	3	interest	interest	NOUN
ftr-428	1583	4	is	be	AUX
ftr-428	1583	5	subject	subject	ADJ
ftr-428	1583	6	to	to	ADP
ftr-428	1583	7	a	a	DET
ftr-428	1583	8	contingency	contingency	NOUN
ftr-428	1583	9	that	that	PRON
ftr-428	1583	10	was	be	AUX
ftr-428	1583	11	created	create	VERB
ftr-428	1583	12	by	by	ADP
ftr-428	1583	13	another	another	PRON
ftr-428	1583	14	and	and	CCONJ
ftr-428	1583	15	not	not	PART
ftr-428	1583	16	under	under	ADP
ftr-428	1583	17	decedent	decedent	NOUN
ftr-428	1583	18	's	's	PART
ftr-428	1583	19	control	control	NOUN
ftr-428	1583	20	,	,	PUNCT
ftr-428	1583	21	only	only	ADV
ftr-428	1583	22	the	the	DET
ftr-428	1583	23	value	value	NOUN
ftr-428	1583	24	of	of	ADP
ftr-428	1583	25	that	that	DET
ftr-428	1583	26	contingent	contingent	ADJ
ftr-428	1583	27	interest	interest	NOUN
ftr-428	1583	28	should	should	AUX
ftr-428	1583	29	be	be	AUX
ftr-428	1583	30	included	include	VERB
ftr-428	1583	31	in	in	ADP
ftr-428	1583	32	decedent	decedent	NOUN
ftr-428	1583	33	's	's	PART
ftr-428	1583	34	estate	estate	NOUN
ftr-428	1583	35	.	.	PUNCT
ftr-428	1584	1	thus	thus	ADV
ftr-428	1584	2	,	,	PUNCT
ftr-428	1584	3	where	where	SCONJ
ftr-428	1584	4	§	§	PROPN
ftr-428	1584	5	2041	2041	NUM
ftr-428	1584	6	applies	apply	VERB
ftr-428	1584	7	to	to	ADP
ftr-428	1584	8	donee	donee	NOUN
ftr-428	1584	9	general	general	ADJ
ftr-428	1584	10	powers	power	NOUN
ftr-428	1584	11	of	of	ADP
ftr-428	1584	12	appointment	appointment	NOUN
ftr-428	1584	13	held	hold	VERB
ftr-428	1584	14	by	by	ADP
ftr-428	1584	15	decedent	decedent	NOUN
ftr-428	1584	16	at	at	ADP
ftr-428	1584	17	his	his	PRON
ftr-428	1584	18	death	death	NOUN
ftr-428	1584	19	,	,	PUNCT
ftr-428	1584	20	since	since	SCONJ
ftr-428	1584	21	that	that	DET
ftr-428	1584	22	part	part	NOUN
ftr-428	1584	23	of	of	ADP
ftr-428	1584	24	the	the	DET
ftr-428	1584	25	statute	statute	NOUN
ftr-428	1584	26	parallels	parallel	VERB
ftr-428	1584	27	§	§	PROPN
ftr-428	1584	28	2033	2033	NUM
ftr-428	1584	29	,	,	PUNCT
ftr-428	1584	30	property	property	NOUN
ftr-428	1584	31	included	include	VERB
ftr-428	1584	32	under	under	ADP
ftr-428	1584	33	that	that	DET
ftr-428	1584	34	aspect	aspect	NOUN
ftr-428	1584	35	of	of	ADP
ftr-428	1584	36	§	§	PROPN
ftr-428	1584	37	2041	2041	NUM
ftr-428	1584	38	should	should	AUX
ftr-428	1584	39	be	be	AUX
ftr-428	1584	40	valued	value	VERB
ftr-428	1584	41	like	like	ADP
ftr-428	1584	42	property	property	NOUN
ftr-428	1584	43	included	include	VERB
ftr-428	1584	44	under	under	ADP
ftr-428	1584	45	§	§	PROPN
ftr-428	1584	46	2033	2033	NUM
ftr-428	1584	47	,	,	PUNCT
ftr-428	1584	48	reflecting	reflect	VERB
ftr-428	1584	49	the	the	DET
ftr-428	1584	50	actual	actual	ADJ
ftr-428	1584	51	economic	economic	ADJ
ftr-428	1584	52	value	value	NOUN
ftr-428	1584	53	of	of	ADP
ftr-428	1584	54	the	the	DET
ftr-428	1584	55	property	property	NOUN
ftr-428	1584	56	over	over	ADP
ftr-428	1584	57	which	which	PRON
ftr-428	1584	58	the	the	DET
ftr-428	1584	59	taxpayer	taxpayer	NOUN
ftr-428	1584	60	has	have	VERB
ftr-428	1584	61	such	such	DET
ftr-428	1584	62	a	a	DET
ftr-428	1584	63	power	power	NOUN
ftr-428	1584	64	.	.	PUNCT
ftr-428	1585	1	by	by	ADP
ftr-428	1585	2	contrast	contrast	NOUN
ftr-428	1585	3	,	,	PUNCT
ftr-428	1585	4	with	with	ADP
ftr-428	1585	5	respect	respect	NOUN
ftr-428	1585	6	to	to	ADP
ftr-428	1585	7	the	the	DET
ftr-428	1585	8	part	part	NOUN
ftr-428	1585	9	of§	of§	ADP
ftr-428	1585	10	2041	2041	NUM
ftr-428	1585	11	thatparallels	thatparallel	NOUN
ftr-428	1585	12	transfers	transfer	NOUN
ftr-428	1585	13	with	with	ADP
ftr-428	1585	14	retained	retain	VERB
ftr-428	1585	15	interests	interest	NOUN
ftr-428	1585	16	orpowers	orpower	NOUN
ftr-428	1585	17	,	,	PUNCT
ftr-428	1585	18	these	these	DET
ftr-428	1585	19	§	§	PROPN
ftr-428	1585	20	2041	2041	NUM
ftr-428	1585	21	interests	interest	NOUN
ftr-428	1585	22	should	should	AUX
ftr-428	1585	23	be	be	AUX
ftr-428	1585	24	artificially	artificially	ADV
ftr-428	1585	25	valued	value	VERB
ftr-428	1585	26	,	,	PUNCT
ftr-428	1585	27	as	as	ADP
ftr-428	1585	28	under	under	ADP
ftr-428	1585	29	§	§	PROPN
ftr-428	1585	30	§	§	NOUN
ftr-428	1585	31	2036	2036	NUM
ftr-428	1585	32	and	and	CCONJ
ftr-428	1585	33	2037	2037	NUM
ftr-428	1585	34	.	.	PUNCT
ftr-428	1586	1	likewise	likewise	ADV
ftr-428	1586	2	,	,	PUNCT
ftr-428	1586	3	with	with	ADP
ftr-428	1586	4	respect	respect	NOUN
ftr-428	1586	5	to	to	ADP
ftr-428	1586	6	20011	20011	NUM
ftr-428	1586	7	florida	florida	PROPN
ftr-428	1586	8	tax	tax	NOUN
ftr-428	1586	9	review	review	NOUN
ftr-428	1586	10	property	property	NOUN
ftr-428	1586	11	in	in	ADP
ftr-428	1586	12	decedent	decedent	NOUN
ftr-428	1586	13	's	's	PART
ftr-428	1586	14	estate	estate	NOUN
ftr-428	1586	15	in	in	ADP
ftr-428	1586	16	these	these	DET
ftr-428	1586	17	instances	instance	NOUN
ftr-428	1586	18	will	will	AUX
ftr-428	1586	19	encourage	encourage	VERB
ftr-428	1586	20	simpler	simple	ADJ
ftr-428	1586	21	lifetime	lifetime	NOUN
ftr-428	1586	22	transfers	transfer	NOUN
ftr-428	1586	23	.	.	PUNCT
ftr-428	1587	1	with	with	ADP
ftr-428	1587	2	respect	respect	NOUN
ftr-428	1587	3	to	to	ADP
ftr-428	1587	4	decedent	decedent	NOUN
ftr-428	1587	5	-	-	PUNCT
ftr-428	1587	6	inserted	insert	VERB
ftr-428	1587	7	non	non	ADJ
ftr-428	1587	8	-	-	ADJ
ftr-428	1587	9	tax	tax	ADJ
ftr-428	1587	10	motivated	motivated	ADJ
ftr-428	1587	11	contingencies	contingency	NOUN
ftr-428	1587	12	such	such	ADJ
ftr-428	1587	13	as	as	ADP
ftr-428	1587	14	reversions	reversion	NOUN
ftr-428	1587	15	at	at	ADP
ftr-428	1587	16	the	the	DET
ftr-428	1587	17	decedent	decedent	NOUN
ftr-428	1587	18	's	's	PART
ftr-428	1587	19	divorce	divorce	NOUN
ftr-428	1587	20	or	or	CCONJ
ftr-428	1587	21	failure	failure	NOUN
ftr-428	1587	22	of	of	ADP
ftr-428	1587	23	issue	issue	NOUN
ftr-428	1587	24	,	,	PUNCT
ftr-428	1587	25	currently	currently	ADV
ftr-428	1587	26	,	,	PUNCT
ftr-428	1587	27	the	the	DET
ftr-428	1587	28	reversion	reversion	NOUN
ftr-428	1587	29	would	would	AUX
ftr-428	1587	30	not	not	PART
ftr-428	1587	31	satisfy	satisfy	VERB
ftr-428	1587	32	the	the	DET
ftr-428	1587	33	"	"	PUNCT
ftr-428	1587	34	survivorship	survivorship	NOUN
ftr-428	1587	35	test	test	NOUN
ftr-428	1587	36	"	"	PUNCT
ftr-428	1587	37	of	of	ADP
ftr-428	1587	38	section	section	NOUN
ftr-428	1587	39	2037,285	2037,285	NUM
ftr-428	1587	40	and	and	CCONJ
ftr-428	1587	41	the	the	DET
ftr-428	1587	42	property	property	NOUN
ftr-428	1587	43	would	would	AUX
ftr-428	1587	44	not	not	PART
ftr-428	1587	45	be	be	AUX
ftr-428	1587	46	included	include	VERB
ftr-428	1587	47	under	under	ADP
ftr-428	1587	48	that	that	DET
ftr-428	1587	49	statute	statute	NOUN
ftr-428	1587	50	.	.	PUNCT
ftr-428	1588	1	likewise	likewise	ADV
ftr-428	1588	2	,	,	PUNCT
ftr-428	1588	3	under	under	ADP
ftr-428	1588	4	section	section	NOUN
ftr-428	1588	5	2036	2036	NUM
ftr-428	1588	6	,	,	PUNCT
ftr-428	1588	7	the	the	DET
ftr-428	1588	8	focus	focus	NOUN
ftr-428	1588	9	is	be	AUX
ftr-428	1588	10	on	on	ADP
ftr-428	1588	11	what	what	PRON
ftr-428	1588	12	income	income	NOUN
ftr-428	1588	13	interest	interest	NOUN
ftr-428	1588	14	decedent	decedent	NOUN
ftr-428	1588	15	retains	retain	VERB
ftr-428	1588	16	for	for	ADP
ftr-428	1588	17	his	his	PRON
ftr-428	1588	18	life	life	NOUN
ftr-428	1588	19	,	,	PUNCT
ftr-428	1588	20	for	for	ADP
ftr-428	1588	21	a	a	DET
ftr-428	1588	22	period	period	NOUN
ftr-428	1588	23	not	not	PART
ftr-428	1588	24	ascertainable	ascertainable	ADJ
ftr-428	1588	25	without	without	ADP
ftr-428	1588	26	reference	reference	NOUN
ftr-428	1588	27	to	to	ADP
ftr-428	1588	28	his	his	PRON
ftr-428	1588	29	death	death	NOUN
ftr-428	1588	30	,	,	PUNCT
ftr-428	1588	31	or	or	CCONJ
ftr-428	1588	32	for	for	ADP
ftr-428	1588	33	a	a	DET
ftr-428	1588	34	period	period	NOUN
ftr-428	1588	35	that	that	PRON
ftr-428	1588	36	does	do	AUX
ftr-428	1588	37	not	not	PART
ftr-428	1588	38	end	end	VERB
ftr-428	1588	39	before	before	ADP
ftr-428	1588	40	his	his	PRON
ftr-428	1588	41	death	death	NOUN
ftr-428	1588	42	so	so	SCONJ
ftr-428	1588	43	that	that	SCONJ
ftr-428	1588	44	non	non	ADJ
ftr-428	1588	45	-	-	ADJ
ftr-428	1588	46	testamentary	testamentary	ADJ
ftr-428	1588	47	contingencies	contingency	NOUN
ftr-428	1588	48	are	be	AUX
ftr-428	1588	49	generally	generally	ADV
ftr-428	1588	50	irrelevant	irrelevant	ADJ
ftr-428	1588	51	to	to	ADP
ftr-428	1588	52	that	that	DET
ftr-428	1588	53	analysis	analysis	NOUN
ftr-428	1588	54	.	.	PUNCT
ftr-428	1589	1	86	86	NUM
ftr-428	1589	2	yet	yet	ADV
ftr-428	1589	3	,	,	PUNCT
ftr-428	1589	4	decedent	decedent	NOUN
ftr-428	1589	5	has	have	AUX
ftr-428	1589	6	controlled	control	VERB
ftr-428	1589	7	the	the	DET
ftr-428	1589	8	initial	initial	ADJ
ftr-428	1589	9	imposition	imposition	NOUN
ftr-428	1589	10	of	of	ADP
ftr-428	1589	11	the	the	DET
ftr-428	1589	12	contingency	contingency	NOUN
ftr-428	1589	13	and	and	CCONJ
ftr-428	1589	14	the	the	DET
ftr-428	1589	15	contingent	contingent	ADJ
ftr-428	1589	16	reversion	reversion	NOUN
ftr-428	1589	17	that	that	SCONJ
ftr-428	1589	18	he	he	PRON
ftr-428	1589	19	holds	hold	VERB
ftr-428	1589	20	at	at	ADP
ftr-428	1589	21	his	his	PRON
ftr-428	1589	22	death	death	NOUN
ftr-428	1589	23	has	have	VERB
ftr-428	1589	24	value	value	NOUN
ftr-428	1589	25	.	.	PUNCT
ftr-428	1590	1	because	because	SCONJ
ftr-428	1590	2	this	this	DET
ftr-428	1590	3	interest	interest	NOUN
ftr-428	1590	4	does	do	AUX
ftr-428	1590	5	not	not	PART
ftr-428	1590	6	expire	expire	VERB
ftr-428	1590	7	until	until	ADP
ftr-428	1590	8	decedent	decedent	NOUN
ftr-428	1590	9	's	's	PART
ftr-428	1590	10	death	death	NOUN
ftr-428	1590	11	,	,	PUNCT
ftr-428	1590	12	moreover	moreover	ADV
ftr-428	1590	13	,	,	PUNCT
ftr-428	1590	14	it	it	PRON
ftr-428	1590	15	is	be	AUX
ftr-428	1590	16	in	in	ADP
ftr-428	1590	17	a	a	DET
ftr-428	1590	18	very	very	ADV
ftr-428	1590	19	real	real	ADJ
ftr-428	1590	20	sense	sense	NOUN
ftr-428	1590	21	testamentary	testamentary	ADJ
ftr-428	1590	22	.	.	PUNCT
ftr-428	1591	1	to	to	ADP
ftr-428	1591	2	the	the	DET
ftr-428	1591	3	extent	extent	NOUN
ftr-428	1591	4	that	that	SCONJ
ftr-428	1591	5	he	he	PRON
ftr-428	1591	6	has	have	AUX
ftr-428	1591	7	not	not	PART
ftr-428	1591	8	,	,	PUNCT
ftr-428	1591	9	until	until	ADP
ftr-428	1591	10	his	his	PRON
ftr-428	1591	11	death	death	NOUN
ftr-428	1591	12	,	,	PUNCT
ftr-428	1591	13	"	"	PUNCT
ftr-428	1591	14	let	let	VERB
ftr-428	1591	15	go	go	VERB
ftr-428	1591	16	"	"	PUNCT
ftr-428	1591	17	of	of	ADP
ftr-428	1591	18	the	the	DET
ftr-428	1591	19	property	property	NOUN
ftr-428	1591	20	he	he	PRON
ftr-428	1591	21	once	once	ADV
ftr-428	1591	22	owned	own	VERB
ftr-428	1591	23	outright	outright	ADV
ftr-428	1591	24	,	,	PUNCT
ftr-428	1591	25	a	a	DET
ftr-428	1591	26	full	full	ADJ
ftr-428	1591	27	date	date	NOUN
ftr-428	1591	28	of	of	ADP
ftr-428	1591	29	death	death	NOUN
ftr-428	1591	30	inclusion	inclusion	NOUN
ftr-428	1591	31	would	would	AUX
ftr-428	1591	32	discourage	discourage	VERB
ftr-428	1591	33	such	such	ADJ
ftr-428	1591	34	partial	partial	ADJ
ftr-428	1591	35	transfers	transfer	NOUN
ftr-428	1591	36	.	.	PUNCT
ftr-428	1592	1	87	87	NUM
ftr-428	1592	2	on	on	ADP
ftr-428	1592	3	the	the	DET
ftr-428	1592	4	other	other	ADJ
ftr-428	1592	5	hand	hand	NOUN
ftr-428	1592	6	,	,	PUNCT
ftr-428	1592	7	with	with	ADP
ftr-428	1592	8	respect	respect	NOUN
ftr-428	1592	9	to	to	ADP
ftr-428	1592	10	non	non	ADJ
ftr-428	1592	11	-	-	ADJ
ftr-428	1592	12	decedent	decedent	ADJ
ftr-428	1592	13	created	create	VERB
ftr-428	1592	14	or	or	CCONJ
ftr-428	1592	15	controlled	control	VERB
ftr-428	1592	16	non	non	ADJ
ftr-428	1592	17	-	-	ADJ
ftr-428	1592	18	tax	tax	ADJ
ftr-428	1592	19	contingencies	contingency	NOUN
ftr-428	1592	20	,	,	PUNCT
ftr-428	1592	21	all	all	DET
ftr-428	1592	22	interests	interest	NOUN
ftr-428	1592	23	should	should	AUX
ftr-428	1592	24	be	be	AUX
ftr-428	1592	25	valued	value	VERB
ftr-428	1592	26	to	to	PART
ftr-428	1592	27	approximate	approximate	VERB
ftr-428	1592	28	the	the	DET
ftr-428	1592	29	risk	risk	NOUN
ftr-428	1592	30	.	.	PUNCT
ftr-428	1593	1	for	for	ADP
ftr-428	1593	2	example	example	NOUN
ftr-428	1593	3	,	,	PUNCT
ftr-428	1593	4	a	a	DET
ftr-428	1593	5	remainder	remainder	NOUN
ftr-428	1593	6	interest	interest	NOUN
ftr-428	1593	7	subject	subject	ADJ
ftr-428	1593	8	to	to	ADP
ftr-428	1593	9	inclusion	inclusion	NOUN
ftr-428	1593	10	under	under	ADP
ftr-428	1593	11	2033	2033	NUM
ftr-428	1593	12	would	would	AUX
ftr-428	1593	13	be	be	AUX
ftr-428	1593	14	valued	value	VERB
ftr-428	1593	15	as	as	SCONJ
ftr-428	1593	16	it	it	PRON
ftr-428	1593	17	currently	currently	ADV
ftr-428	1593	18	is	be	AUX
ftr-428	1593	19	,	,	PUNCT
ftr-428	1593	20	discounted	discount	VERB
ftr-428	1593	21	to	to	PART
ftr-428	1593	22	reflect	reflect	VERB
ftr-428	1593	23	the	the	DET
ftr-428	1593	24	probability	probability	NOUN
ftr-428	1593	25	of	of	ADP
ftr-428	1593	26	the	the	DET
ftr-428	1593	27	contingency	contingency	NOUN
ftr-428	1593	28	's	's	PART
ftr-428	1593	29	occurring.2	occurring.2	NOUN
ftr-428	1593	30	where	where	SCONJ
ftr-428	1593	31	an	an	DET
ftr-428	1593	32	employee	employee	NOUN
ftr-428	1593	33	insurance	insurance	NOUN
ftr-428	1593	34	policy	policy	NOUN
ftr-428	1593	35	may	may	AUX
ftr-428	1593	36	be	be	AUX
ftr-428	1593	37	converted	convert	VERB
ftr-428	1593	38	to	to	ADP
ftr-428	1593	39	an	an	DET
ftr-428	1593	40	individual	individual	ADJ
ftr-428	1593	41	policy	policy	NOUN
ftr-428	1593	42	if	if	SCONJ
ftr-428	1593	43	and	and	CCONJ
ftr-428	1593	44	when	when	SCONJ
ftr-428	1593	45	he	he	PRON
ftr-428	1593	46	leaves	leave	VERB
ftr-428	1593	47	his	his	PRON
ftr-428	1593	48	employment,289	employment,289	ADV
ftr-428	1593	49	the	the	DET
ftr-428	1593	50	contingency	contingency	NOUN
ftr-428	1593	51	was	be	AUX
ftr-428	1593	52	not	not	PART
ftr-428	1593	53	decedent	decedent	ADJ
ftr-428	1593	54	created	create	VERB
ftr-428	1593	55	and	and	CCONJ
ftr-428	1593	56	should	should	AUX
ftr-428	1593	57	reduce	reduce	VERB
ftr-428	1593	58	the	the	DET
ftr-428	1593	59	value	value	NOUN
ftr-428	1593	60	of	of	ADP
ftr-428	1593	61	what	what	PRON
ftr-428	1593	62	is	be	AUX
ftr-428	1593	63	property	property	NOUN
ftr-428	1593	64	included	include	VERB
ftr-428	1593	65	under	under	ADP
ftr-428	1593	66	§	§	PROPN
ftr-428	1593	67	§	§	PROPN
ftr-428	1593	68	2039	2039	NUM
ftr-428	1593	69	and	and	CCONJ
ftr-428	1593	70	2042	2042	NUM
ftr-428	1593	71	,	,	PUNCT
ftr-428	1593	72	where	where	SCONJ
ftr-428	1593	73	the	the	DET
ftr-428	1593	74	contingency	contingency	NOUN
ftr-428	1593	75	is	be	AUX
ftr-428	1593	76	decedent	decedent	ADJ
ftr-428	1593	77	created	create	VERB
ftr-428	1593	78	and/or	and/or	CCONJ
ftr-428	1593	79	controlled	control	VERB
ftr-428	1593	80	,	,	PUNCT
ftr-428	1593	81	the	the	DET
ftr-428	1593	82	full	full	ADJ
ftr-428	1593	83	date	date	NOUN
ftr-428	1593	84	of	of	ADP
ftr-428	1593	85	death	death	NOUN
ftr-428	1593	86	value	value	NOUN
ftr-428	1593	87	of	of	ADP
ftr-428	1593	88	the	the	DET
ftr-428	1593	89	property	property	NOUN
ftr-428	1593	90	should	should	AUX
ftr-428	1593	91	be	be	AUX
ftr-428	1593	92	included	include	VERB
ftr-428	1593	93	in	in	ADP
ftr-428	1593	94	decedent	decedent	NOUN
ftr-428	1593	95	's	's	PART
ftr-428	1593	96	estate	estate	NOUN
ftr-428	1593	97	.	.	PUNCT
ftr-428	1594	1	with	with	ADP
ftr-428	1594	2	respect	respect	NOUN
ftr-428	1594	3	to	to	ADP
ftr-428	1594	4	contingencies	contingency	NOUN
ftr-428	1594	5	that	that	PRON
ftr-428	1594	6	were	be	AUX
ftr-428	1594	7	not	not	PART
ftr-428	1594	8	imposed	impose	VERB
ftr-428	1594	9	or	or	CCONJ
ftr-428	1594	10	controlled	control	VERB
ftr-428	1594	11	by	by	ADP
ftr-428	1594	12	the	the	DET
ftr-428	1594	13	decedent	decedent	NOUN
ftr-428	1594	14	,	,	PUNCT
ftr-428	1594	15	a	a	DET
ftr-428	1594	16	mathematical	mathematical	ADJ
ftr-428	1594	17	rule	rule	NOUN
ftr-428	1594	18	should	should	AUX
ftr-428	1594	19	be	be	AUX
ftr-428	1594	20	applied	apply	VERB
ftr-428	1594	21	to	to	PART
ftr-428	1594	22	include	include	VERB
ftr-428	1594	23	value	value	NOUN
ftr-428	1594	24	of	of	ADP
ftr-428	1594	25	these	these	DET
ftr-428	1594	26	interests	interest	NOUN
ftr-428	1594	27	discounted	discount	VERB
ftr-428	1594	28	to	to	PART
ftr-428	1594	29	reflect	reflect	VERB
ftr-428	1594	30	their	their	PRON
ftr-428	1594	31	unlikelihood	unlikelihood	NOUN
ftr-428	1594	32	.	.	PUNCT
ftr-428	1595	1	with	with	ADP
ftr-428	1595	2	respect	respect	NOUN
ftr-428	1595	3	to	to	ADP
ftr-428	1595	4	property	property	NOUN
ftr-428	1595	5	included	include	VERB
ftr-428	1595	6	under	under	ADP
ftr-428	1595	7	§	§	PROPN
ftr-428	1595	8	§	§	PROPN
ftr-428	1595	9	2034	2034	NUM
ftr-428	1595	10	and	and	CCONJ
ftr-428	1595	11	2040	2040	NUM
ftr-428	1595	12	,	,	PUNCT
ftr-428	1595	13	sections	section	NOUN
ftr-428	1595	14	that	that	PRON
ftr-428	1595	15	otherwise	otherwise	ADV
ftr-428	1595	16	resemble	resemble	VERB
ftr-428	1595	17	§	§	PROPN
ftr-428	1595	18	2033	2033	NUM
ftr-428	1595	19	,	,	PUNCT
ftr-428	1595	20	but	but	CCONJ
ftr-428	1595	21	whose	whose	DET
ftr-428	1595	22	property	property	NOUN
ftr-428	1595	23	interests	interest	NOUN
ftr-428	1595	24	are	be	AUX
ftr-428	1595	25	inherently	inherently	ADV
ftr-428	1595	26	contingent	contingent	ADJ
ftr-428	1595	27	,	,	PUNCT
ftr-428	1595	28	the	the	DET
ftr-428	1595	29	current	current	ADJ
ftr-428	1595	30	rules	rule	NOUN
ftr-428	1595	31	of	of	ADP
ftr-428	1595	32	inclusion	inclusion	NOUN
ftr-428	1595	33	should	should	AUX
ftr-428	1595	34	continue	continue	VERB
ftr-428	1595	35	to	to	PART
ftr-428	1595	36	apply	apply	VERB
ftr-428	1595	37	.	.	PUNCT
ftr-428	1596	1	285	285	NUM
ftr-428	1596	2	.	.	PUNCT
ftr-428	1597	1	see	see	VERB
ftr-428	1597	2	supra	supra	PROPN
ftr-428	1597	3	note	note	PROPN
ftr-428	1597	4	132	132	NUM
ftr-428	1597	5	and	and	CCONJ
ftr-428	1597	6	accompanying	accompany	VERB
ftr-428	1597	7	text	text	NOUN
ftr-428	1597	8	.	.	PUNCT
ftr-428	1598	1	286	286	NUM
ftr-428	1598	2	.	.	PUNCT
ftr-428	1599	1	where	where	SCONJ
ftr-428	1599	2	a	a	DET
ftr-428	1599	3	court	court	NOUN
ftr-428	1599	4	could	could	AUX
ftr-428	1599	5	alter	alter	VERB
ftr-428	1599	6	decedent	decedent	PROPN
ftr-428	1599	7	's	's	PART
ftr-428	1599	8	support	support	NOUN
ftr-428	1599	9	obligation	obligation	NOUN
ftr-428	1599	10	so	so	SCONJ
ftr-428	1599	11	that	that	SCONJ
ftr-428	1599	12	it	it	PRON
ftr-428	1599	13	was	be	AUX
ftr-428	1599	14	unclear	unclear	ADJ
ftr-428	1599	15	what	what	PRON
ftr-428	1599	16	part	part	NOUN
ftr-428	1599	17	of	of	ADP
ftr-428	1599	18	the	the	DET
ftr-428	1599	19	trust	trust	NOUN
ftr-428	1599	20	could	could	AUX
ftr-428	1599	21	produce	produce	VERB
ftr-428	1599	22	the	the	DET
ftr-428	1599	23	income	income	NOUN
ftr-428	1599	24	"	"	PUNCT
ftr-428	1599	25	retained	retain	VERB
ftr-428	1599	26	"	"	PUNCT
ftr-428	1599	27	by	by	ADP
ftr-428	1599	28	the	the	DET
ftr-428	1599	29	decedent	decedent	NOUN
ftr-428	1599	30	,	,	PUNCT
ftr-428	1599	31	because	because	SCONJ
ftr-428	1599	32	decedent	decedent	NOUN
ftr-428	1599	33	had	have	AUX
ftr-428	1599	34	created	create	VERB
ftr-428	1599	35	a	a	DET
ftr-428	1599	36	trust	trust	NOUN
ftr-428	1599	37	wherein	wherein	ADJ
ftr-428	1599	38	income	income	NOUN
ftr-428	1599	39	would	would	AUX
ftr-428	1599	40	satisfy	satisfy	VERB
ftr-428	1599	41	his	his	PRON
ftr-428	1599	42	support	support	NOUN
ftr-428	1599	43	obligation	obligation	NOUN
ftr-428	1599	44	,	,	PUNCT
ftr-428	1599	45	even	even	ADV
ftr-428	1599	46	under	under	ADP
ftr-428	1599	47	current	current	ADJ
ftr-428	1599	48	law	law	NOUN
ftr-428	1599	49	,	,	PUNCT
ftr-428	1599	50	the	the	DET
ftr-428	1599	51	court	court	NOUN
ftr-428	1599	52	should	should	AUX
ftr-428	1599	53	have	have	AUX
ftr-428	1599	54	included	include	VERB
ftr-428	1599	55	the	the	DET
ftr-428	1599	56	full	full	ADJ
ftr-428	1599	57	value	value	NOUN
ftr-428	1599	58	of	of	ADP
ftr-428	1599	59	the	the	DET
ftr-428	1599	60	trust	trust	NOUN
ftr-428	1599	61	in	in	ADP
ftr-428	1599	62	decedent	decedent	PROPN
ftr-428	1599	63	's	's	PART
ftr-428	1599	64	estate	estate	NOUN
ftr-428	1599	65	rather	rather	ADV
ftr-428	1599	66	than	than	ADP
ftr-428	1599	67	approximate	approximate	VERB
ftr-428	1599	68	what	what	DET
ftr-428	1599	69	additional	additional	ADJ
ftr-428	1599	70	amounts	amount	NOUN
ftr-428	1599	71	of	of	ADP
ftr-428	1599	72	income	income	NOUN
ftr-428	1599	73	could	could	AUX
ftr-428	1599	74	be	be	AUX
ftr-428	1599	75	applied	apply	VERB
ftr-428	1599	76	because	because	SCONJ
ftr-428	1599	77	of	of	ADP
ftr-428	1599	78	the	the	DET
ftr-428	1599	79	possibility	possibility	NOUN
ftr-428	1599	80	of	of	ADP
ftr-428	1599	81	a	a	DET
ftr-428	1599	82	court	court	NOUN
ftr-428	1599	83	's	's	PART
ftr-428	1599	84	increasing	increase	VERB
ftr-428	1599	85	decedent	decedent	NOUN
ftr-428	1599	86	's	's	PART
ftr-428	1599	87	support	support	NOUN
ftr-428	1599	88	obligation	obligation	NOUN
ftr-428	1599	89	that	that	PRON
ftr-428	1599	90	could	could	AUX
ftr-428	1599	91	be	be	AUX
ftr-428	1599	92	satisfied	satisfied	ADJ
ftr-428	1599	93	from	from	ADP
ftr-428	1599	94	trust	trust	NOUN
ftr-428	1599	95	income	income	NOUN
ftr-428	1599	96	.	.	PUNCT
ftr-428	1600	1	see	see	VERB
ftr-428	1600	2	supra	supra	PROPN
ftr-428	1600	3	notes	note	VERB
ftr-428	1600	4	97	97	NUM
ftr-428	1600	5	-	-	SYM
ftr-428	1600	6	99	99	NUM
ftr-428	1600	7	,	,	PUNCT
ftr-428	1600	8	and	and	CCONJ
ftr-428	1600	9	accompanying	accompany	VERB
ftr-428	1600	10	discussion	discussion	NOUN
ftr-428	1600	11	.	.	PUNCT
ftr-428	1601	1	287	287	NUM
ftr-428	1601	2	.	.	PUNCT
ftr-428	1602	1	concededly	concededly	ADV
ftr-428	1602	2	,	,	PUNCT
ftr-428	1602	3	the	the	DET
ftr-428	1602	4	imposition	imposition	NOUN
ftr-428	1602	5	of	of	ADP
ftr-428	1602	6	the	the	DET
ftr-428	1602	7	contingency	contingency	NOUN
ftr-428	1602	8	is	be	AUX
ftr-428	1602	9	not	not	PART
ftr-428	1602	10	a	a	DET
ftr-428	1602	11	consequence	consequence	NOUN
ftr-428	1602	12	of	of	ADP
ftr-428	1602	13	an	an	DET
ftr-428	1602	14	attempt	attempt	NOUN
ftr-428	1602	15	for	for	ADP
ftr-428	1602	16	tax	tax	NOUN
ftr-428	1602	17	avoidance	avoidance	NOUN
ftr-428	1602	18	.	.	PUNCT
ftr-428	1603	1	thus	thus	ADV
ftr-428	1603	2	,	,	PUNCT
ftr-428	1603	3	with	with	ADP
ftr-428	1603	4	these	these	DET
ftr-428	1603	5	non	non	ADJ
ftr-428	1603	6	-	-	ADJ
ftr-428	1603	7	tax	tax	ADJ
ftr-428	1603	8	motivated	motivated	ADJ
ftr-428	1603	9	contingencies	contingency	NOUN
ftr-428	1603	10	,	,	PUNCT
ftr-428	1603	11	it	it	PRON
ftr-428	1603	12	would	would	AUX
ftr-428	1603	13	be	be	AUX
ftr-428	1603	14	preferable	preferable	ADJ
ftr-428	1603	15	to	to	ADP
ftr-428	1603	16	the	the	DET
ftr-428	1603	17	current	current	ADJ
ftr-428	1603	18	tax	tax	NOUN
ftr-428	1603	19	treatment	treatment	NOUN
ftr-428	1603	20	to	to	AUX
ftr-428	1603	21	at	at	ADV
ftr-428	1603	22	least	least	ADJ
ftr-428	1603	23	adopt	adopt	VERB
ftr-428	1603	24	a	a	DET
ftr-428	1603	25	mathematical	mathematical	ADJ
ftr-428	1603	26	rule	rule	NOUN
ftr-428	1603	27	that	that	PRON
ftr-428	1603	28	would	would	AUX
ftr-428	1603	29	include	include	VERB
ftr-428	1603	30	the	the	DET
ftr-428	1603	31	value	value	NOUN
ftr-428	1603	32	of	of	ADP
ftr-428	1603	33	decedent	decedent	NOUN
ftr-428	1603	34	's	's	PART
ftr-428	1603	35	contingent	contingent	ADJ
ftr-428	1603	36	reversion	reversion	NOUN
ftr-428	1603	37	immediately	immediately	ADV
ftr-428	1603	38	before	before	ADP
ftr-428	1603	39	his	his	PRON
ftr-428	1603	40	death	death	NOUN
ftr-428	1603	41	.	.	PUNCT
ftr-428	1604	1	288	288	NUM
ftr-428	1604	2	.	.	PUNCT
ftr-428	1605	1	see	see	VERB
ftr-428	1605	2	supra	supra	PROPN
ftr-428	1605	3	notes	note	NOUN
ftr-428	1605	4	24	24	NUM
ftr-428	1605	5	,	,	PUNCT
ftr-428	1605	6	54	54	NUM
ftr-428	1605	7	,	,	PUNCT
ftr-428	1605	8	and	and	CCONJ
ftr-428	1605	9	62	62	NUM
ftr-428	1605	10	,	,	PUNCT
ftr-428	1605	11	and	and	CCONJ
ftr-428	1605	12	accompanying	accompany	VERB
ftr-428	1605	13	discussion	discussion	NOUN
ftr-428	1605	14	.	.	PUNCT
ftr-428	1606	1	289	289	NUM
ftr-428	1606	2	.	.	PUNCT
ftr-428	1607	1	see	see	VERB
ftr-428	1607	2	supra	supra	PROPN
ftr-428	1607	3	notes	note	NOUN
ftr-428	1607	4	272	272	NUM
ftr-428	1607	5	,	,	PUNCT
ftr-428	1607	6	278	278	NUM
ftr-428	1607	7	-	-	SYM
ftr-428	1607	8	281	281	NUM
ftr-428	1607	9	,	,	PUNCT
ftr-428	1607	10	and	and	CCONJ
ftr-428	1607	11	accompanying	accompany	VERB
ftr-428	1607	12	discussion	discussion	NOUN
ftr-428	1607	13	.	.	PUNCT
ftr-428	1608	1	[	[	X
ftr-428	1608	2	vol	vol	NOUN
ftr-428	1608	3	.	.	PUNCT
ftr-428	1608	4	5:2	5:2	NUM
ftr-428	1608	5	contingencies	contingency	NOUN
ftr-428	1608	6	and	and	CCONJ
ftr-428	1608	7	the	the	DET
ftr-428	1608	8	estate	estate	NOUN
ftr-428	1608	9	tax	tax	NOUN
ftr-428	1608	10	included	include	VERB
ftr-428	1608	11	in	in	ADP
ftr-428	1608	12	decedent	decedent	NOUN
ftr-428	1608	13	's	's	PART
ftr-428	1608	14	estate.29	estate.29	NOUN
ftr-428	1608	15	that	that	PRON
ftr-428	1608	16	is	be	AUX
ftr-428	1608	17	,	,	PUNCT
ftr-428	1608	18	the	the	DET
ftr-428	1608	19	value	value	NOUN
ftr-428	1608	20	of	of	ADP
ftr-428	1608	21	that	that	DET
ftr-428	1608	22	contingent	contingent	ADJ
ftr-428	1608	23	conversion	conversion	NOUN
ftr-428	1608	24	right	right	NOUN
ftr-428	1608	25	should	should	AUX
ftr-428	1608	26	be	be	AUX
ftr-428	1608	27	viewed	view	VERB
ftr-428	1608	28	as	as	ADP
ftr-428	1608	29	an	an	DET
ftr-428	1608	30	asset	asset	NOUN
ftr-428	1608	31	of	of	ADP
ftr-428	1608	32	the	the	DET
ftr-428	1608	33	estate	estate	NOUN
ftr-428	1608	34	and	and	CCONJ
ftr-428	1608	35	valued	value	VERB
ftr-428	1608	36	under	under	ADP
ftr-428	1608	37	the	the	DET
ftr-428	1608	38	mathematical	mathematical	ADJ
ftr-428	1608	39	rule.291	rule.291	PROPN
ftr-428	1608	40	b.	b.	PROPN
ftr-428	1608	41	problems	problem	NOUN
ftr-428	1608	42	with	with	ADP
ftr-428	1608	43	de	de	X
ftr-428	1608	44	minimis	minimis	NOUN
ftr-428	1608	45	rules	rule	NOUN
ftr-428	1608	46	while	while	SCONJ
ftr-428	1608	47	de	de	PROPN
ftr-428	1608	48	minimis	minimis	NOUN
ftr-428	1608	49	rules	rule	NOUN
ftr-428	1608	50	have	have	AUX
ftr-428	1608	51	appeal	appeal	NOUN
ftr-428	1608	52	in	in	ADP
ftr-428	1608	53	that	that	DET
ftr-428	1608	54	remote	remote	ADJ
ftr-428	1608	55	retained	retain	VERB
ftr-428	1608	56	powers	power	NOUN
ftr-428	1608	57	or	or	CCONJ
ftr-428	1608	58	interests	interest	NOUN
ftr-428	1608	59	are	be	AUX
ftr-428	1608	60	ignored	ignore	VERB
ftr-428	1608	61	,	,	PUNCT
ftr-428	1608	62	the	the	DET
ftr-428	1608	63	element	element	NOUN
ftr-428	1608	64	of	of	ADP
ftr-428	1608	65	decedent	decedent	ADJ
ftr-428	1608	66	control	control	NOUN
ftr-428	1608	67	over	over	ADP
ftr-428	1608	68	these	these	DET
ftr-428	1608	69	contingencies	contingency	NOUN
ftr-428	1608	70	is	be	AUX
ftr-428	1608	71	also	also	ADV
ftr-428	1608	72	ignored	ignore	VERB
ftr-428	1608	73	.	.	PUNCT
ftr-428	1609	1	moreover	moreover	ADV
ftr-428	1609	2	,	,	PUNCT
ftr-428	1609	3	they	they	PRON
ftr-428	1609	4	create	create	VERB
ftr-428	1609	5	inequitable	inequitable	ADJ
ftr-428	1609	6	treatment	treatment	NOUN
ftr-428	1609	7	with	with	ADP
ftr-428	1609	8	other	other	ADJ
ftr-428	1609	9	property	property	NOUN
ftr-428	1609	10	interests	interest	NOUN
ftr-428	1609	11	included	include	VERB
ftr-428	1609	12	in	in	ADP
ftr-428	1609	13	decedent	decedent	NOUN
ftr-428	1609	14	's	's	PART
ftr-428	1609	15	estate	estate	NOUN
ftr-428	1609	16	.	.	PUNCT
ftr-428	1610	1	that	that	PRON
ftr-428	1610	2	is	is	ADV
ftr-428	1610	3	,	,	PUNCT
ftr-428	1610	4	estate	estate	NOUN
ftr-428	1610	5	assets	asset	NOUN
ftr-428	1610	6	with	with	ADP
ftr-428	1610	7	relatively	relatively	ADV
ftr-428	1610	8	small	small	ADJ
ftr-428	1610	9	value	value	NOUN
ftr-428	1610	10	that	that	PRON
ftr-428	1610	11	are	be	AUX
ftr-428	1610	12	owned	own	VERB
ftr-428	1610	13	outright	outright	ADV
ftr-428	1610	14	are	be	AUX
ftr-428	1610	15	included	include	VERB
ftr-428	1610	16	in	in	ADP
ftr-428	1610	17	decedent	decedent	NOUN
ftr-428	1610	18	's	's	PART
ftr-428	1610	19	estate	estate	NOUN
ftr-428	1610	20	under	under	ADP
ftr-428	1610	21	section	section	NOUN
ftr-428	1610	22	2033	2033	NUM
ftr-428	1610	23	and	and	CCONJ
ftr-428	1610	24	various	various	ADJ
ftr-428	1610	25	other	other	ADJ
ftr-428	1610	26	estate	estate	NOUN
ftr-428	1610	27	tax	tax	NOUN
ftr-428	1610	28	provisions	provision	NOUN
ftr-428	1610	29	.	.	PUNCT
ftr-428	1611	1	therefore	therefore	ADV
ftr-428	1611	2	,	,	PUNCT
ftr-428	1611	3	it	it	PRON
ftr-428	1611	4	is	be	AUX
ftr-428	1611	5	unclear	unclear	ADJ
ftr-428	1611	6	why	why	SCONJ
ftr-428	1611	7	,	,	PUNCT
ftr-428	1611	8	when	when	SCONJ
ftr-428	1611	9	a	a	DET
ftr-428	1611	10	decedent	decedent	NOUN
ftr-428	1611	11	owns	own	VERB
ftr-428	1611	12	property	property	NOUN
ftr-428	1611	13	with	with	ADP
ftr-428	1611	14	a	a	DET
ftr-428	1611	15	large	large	ADJ
ftr-428	1611	16	value	value	NOUN
ftr-428	1611	17	and	and	CCONJ
ftr-428	1611	18	chooses	choose	VERB
ftr-428	1611	19	to	to	PART
ftr-428	1611	20	transfer	transfer	VERB
ftr-428	1611	21	most	most	ADV
ftr-428	1611	22	but	but	CCONJ
ftr-428	1611	23	not	not	PART
ftr-428	1611	24	all	all	PRON
ftr-428	1611	25	of	of	ADP
ftr-428	1611	26	it	it	PRON
ftr-428	1611	27	,	,	PUNCT
ftr-428	1611	28	he	he	PRON
ftr-428	1611	29	is	be	AUX
ftr-428	1611	30	rewarded	reward	VERB
ftr-428	1611	31	by	by	ADP
ftr-428	1611	32	the	the	DET
ftr-428	1611	33	application	application	NOUN
ftr-428	1611	34	of	of	ADP
ftr-428	1611	35	a	a	DET
ftr-428	1611	36	de	de	X
ftr-428	1611	37	minimis	minimis	NOUN
ftr-428	1611	38	rule	rule	NOUN
ftr-428	1611	39	that	that	PRON
ftr-428	1611	40	exempts	exempt	VERB
ftr-428	1611	41	the	the	DET
ftr-428	1611	42	value	value	NOUN
ftr-428	1611	43	of	of	ADP
ftr-428	1611	44	his	his	PRON
ftr-428	1611	45	retained	retain	VERB
ftr-428	1611	46	interest	interest	NOUN
ftr-428	1611	47	from	from	ADP
ftr-428	1611	48	inclusion	inclusion	NOUN
ftr-428	1611	49	in	in	ADP
ftr-428	1611	50	his	his	PRON
ftr-428	1611	51	estate	estate	NOUN
ftr-428	1611	52	.	.	PUNCT
ftr-428	1612	1	if	if	SCONJ
ftr-428	1612	2	the	the	DET
ftr-428	1612	3	reason	reason	NOUN
ftr-428	1612	4	for	for	ADP
ftr-428	1612	5	the	the	DET
ftr-428	1612	6	de	de	PROPN
ftr-428	1612	7	minimis	minimis	NOUN
ftr-428	1612	8	rule	rule	NOUN
ftr-428	1612	9	is	be	AUX
ftr-428	1612	10	that	that	SCONJ
ftr-428	1612	11	otherwise	otherwise	ADV
ftr-428	1612	12	the	the	DET
ftr-428	1612	13	full	full	ADJ
ftr-428	1612	14	value	value	NOUN
ftr-428	1612	15	of	of	ADP
ftr-428	1612	16	the	the	DET
ftr-428	1612	17	property	property	NOUN
ftr-428	1612	18	is	be	AUX
ftr-428	1612	19	included	include	VERB
ftr-428	1612	20	in	in	ADP
ftr-428	1612	21	decedent	decedent	NOUN
ftr-428	1612	22	's	's	PART
ftr-428	1612	23	estate	estate	NOUN
ftr-428	1612	24	,	,	PUNCT
ftr-428	1612	25	the	the	DET
ftr-428	1612	26	issue	issue	NOUN
ftr-428	1612	27	maybe	maybe	ADV
ftr-428	1612	28	whether	whether	SCONJ
ftr-428	1612	29	the	the	DET
ftr-428	1612	30	rule	rule	NOUN
ftr-428	1612	31	itself	itself	PRON
ftr-428	1612	32	is	be	AUX
ftr-428	1612	33	unduly	unduly	ADV
ftr-428	1612	34	harsh	harsh	ADJ
ftr-428	1612	35	.	.	PUNCT
ftr-428	1613	1	thus	thus	ADV
ftr-428	1613	2	,	,	PUNCT
ftr-428	1613	3	either	either	CCONJ
ftr-428	1613	4	the	the	DET
ftr-428	1613	5	rule	rule	NOUN
ftr-428	1613	6	itself	itself	PRON
ftr-428	1613	7	should	should	AUX
ftr-428	1613	8	be	be	AUX
ftr-428	1613	9	changed	change	VERB
ftr-428	1613	10	for	for	ADP
ftr-428	1613	11	every	every	DET
ftr-428	1613	12	transfer	transfer	NOUN
ftr-428	1613	13	,	,	PUNCT
ftr-428	1613	14	or	or	CCONJ
ftr-428	1613	15	the	the	DET
ftr-428	1613	16	decedent	decedent	NOUN
ftr-428	1613	17	should	should	AUX
ftr-428	1613	18	not	not	PART
ftr-428	1613	19	be	be	AUX
ftr-428	1613	20	allowed	allow	VERB
ftr-428	1613	21	to	to	PART
ftr-428	1613	22	retain	retain	VERB
ftr-428	1613	23	any	any	DET
ftr-428	1613	24	power	power	NOUN
ftr-428	1613	25	or	or	CCONJ
ftr-428	1613	26	interest	interest	NOUN
ftr-428	1613	27	and	and	CCONJ
ftr-428	1613	28	escape	escape	VERB
ftr-428	1613	29	its	its	PRON
ftr-428	1613	30	application	application	NOUN
ftr-428	1613	31	.	.	PUNCT
ftr-428	1614	1	since	since	SCONJ
ftr-428	1614	2	an	an	DET
ftr-428	1614	3	attorney	attorney	NOUN
ftr-428	1614	4	drafts	draft	VERB
ftr-428	1614	5	the	the	DET
ftr-428	1614	6	trust	trust	NOUN
ftr-428	1614	7	or	or	CCONJ
ftr-428	1614	8	advises	advise	VERB
ftr-428	1614	9	the	the	DET
ftr-428	1614	10	transfer	transfer	NOUN
ftr-428	1614	11	,	,	PUNCT
ftr-428	1614	12	an	an	DET
ftr-428	1614	13	unduly	unduly	ADV
ftr-428	1614	14	harsh	harsh	ADJ
ftr-428	1614	15	result	result	NOUN
ftr-428	1614	16	can	can	AUX
ftr-428	1614	17	be	be	AUX
ftr-428	1614	18	avoided	avoid	VERB
ftr-428	1614	19	by	by	ADP
ftr-428	1614	20	a	a	DET
ftr-428	1614	21	professional	professional	NOUN
ftr-428	1614	22	's	's	PART
ftr-428	1614	23	advice	advice	NOUN
ftr-428	1614	24	;	;	PUNCT
ftr-428	1614	25	if	if	SCONJ
ftr-428	1614	26	the	the	DET
ftr-428	1614	27	decedent	decedent	NOUN
ftr-428	1614	28	insists	insist	VERB
ftr-428	1614	29	on	on	ADP
ftr-428	1614	30	including	include	VERB
ftr-428	1614	31	a	a	DET
ftr-428	1614	32	retained	retain	VERB
ftr-428	1614	33	interest	interest	NOUN
ftr-428	1614	34	or	or	CCONJ
ftr-428	1614	35	power	power	NOUN
ftr-428	1614	36	,	,	PUNCT
ftr-428	1614	37	the	the	DET
ftr-428	1614	38	rule	rule	NOUN
ftr-428	1614	39	is	be	AUX
ftr-428	1614	40	not	not	PART
ftr-428	1614	41	"	"	PUNCT
ftr-428	1614	42	unduly	unduly	ADV
ftr-428	1614	43	harsh	harsh	ADJ
ftr-428	1614	44	.	.	PUNCT
ftr-428	1614	45	"	"	PUNCT
ftr-428	1615	1	if	if	SCONJ
ftr-428	1615	2	the	the	DET
ftr-428	1615	3	potential	potential	NOUN
ftr-428	1615	4	for	for	ADP
ftr-428	1615	5	abuse	abuse	NOUN
ftr-428	1615	6	has	have	AUX
ftr-428	1615	7	effected	effect	VERB
ftr-428	1615	8	a	a	DET
ftr-428	1615	9	rule	rule	NOUN
ftr-428	1615	10	that	that	PRON
ftr-428	1615	11	requires	require	VERB
ftr-428	1615	12	inclusion	inclusion	NOUN
ftr-428	1615	13	of	of	ADP
ftr-428	1615	14	the	the	DET
ftr-428	1615	15	full	full	ADJ
ftr-428	1615	16	value	value	NOUN
ftr-428	1615	17	of	of	ADP
ftr-428	1615	18	the	the	DET
ftr-428	1615	19	property	property	NOUN
ftr-428	1615	20	at	at	ADP
ftr-428	1615	21	decedent	decedent	PROPN
ftr-428	1615	22	's	's	PART
ftr-428	1615	23	death	death	NOUN
ftr-428	1615	24	,	,	PUNCT
ftr-428	1615	25	where	where	SCONJ
ftr-428	1615	26	decedent	decedent	NOUN
ftr-428	1615	27	has	have	AUX
ftr-428	1615	28	imposed	impose	VERB
ftr-428	1615	29	a	a	DET
ftr-428	1615	30	contingency	contingency	NOUN
ftr-428	1615	31	on	on	ADP
ftr-428	1615	32	a	a	DET
ftr-428	1615	33	retained	retain	VERB
ftr-428	1615	34	interest	interest	NOUN
ftr-428	1615	35	or	or	CCONJ
ftr-428	1615	36	power	power	NOUN
ftr-428	1615	37	,	,	PUNCT
ftr-428	1615	38	there	there	PRON
ftr-428	1615	39	is	be	VERB
ftr-428	1615	40	no	no	DET
ftr-428	1615	41	reason	reason	NOUN
ftr-428	1615	42	for	for	ADP
ftr-428	1615	43	a	a	DET
ftr-428	1615	44	de	de	X
ftr-428	1615	45	minimis	minimis	NOUN
ftr-428	1615	46	rule	rule	NOUN
ftr-428	1615	47	.	.	PUNCT
ftr-428	1616	1	indeed	indeed	ADV
ftr-428	1616	2	,	,	PUNCT
ftr-428	1616	3	in	in	ADP
ftr-428	1616	4	the	the	DET
ftr-428	1616	5	instance	instance	NOUN
ftr-428	1616	6	of	of	ADP
ftr-428	1616	7	decedent	decedent	ADJ
ftr-428	1616	8	created	create	VERB
ftr-428	1616	9	contingencies	contingency	NOUN
ftr-428	1616	10	,	,	PUNCT
ftr-428	1616	11	de	de	X
ftr-428	1616	12	minimis	minimis	NOUN
ftr-428	1616	13	exceptions	exception	NOUN
ftr-428	1616	14	should	should	AUX
ftr-428	1616	15	be	be	AUX
ftr-428	1616	16	rejected	reject	VERB
ftr-428	1616	17	as	as	SCONJ
ftr-428	1616	18	they	they	PRON
ftr-428	1616	19	undermine	undermine	VERB
ftr-428	1616	20	the	the	DET
ftr-428	1616	21	rationale	rationale	NOUN
ftr-428	1616	22	for	for	ADP
ftr-428	1616	23	,	,	PUNCT
ftr-428	1616	24	and	and	CCONJ
ftr-428	1616	25	create	create	VERB
ftr-428	1616	26	more	more	ADJ
ftr-428	1616	27	complexity	complexity	NOUN
ftr-428	1616	28	with	with	ADP
ftr-428	1616	29	respect	respect	NOUN
ftr-428	1616	30	to	to	ADP
ftr-428	1616	31	,	,	PUNCT
ftr-428	1616	32	a	a	DET
ftr-428	1616	33	policy	policy	NOUN
ftr-428	1616	34	driven	drive	VERB
ftr-428	1616	35	,	,	PUNCT
ftr-428	1616	36	artificial	artificial	ADJ
ftr-428	1616	37	rule	rule	NOUN
ftr-428	1616	38	of	of	ADP
ftr-428	1616	39	inclusion	inclusion	NOUN
ftr-428	1616	40	.	.	PUNCT
ftr-428	1617	1	c.	c.	PROPN
ftr-428	1617	2	why	why	SCONJ
ftr-428	1617	3	categorizing	categorize	VERB
ftr-428	1617	4	transfers	transfer	NOUN
ftr-428	1617	5	as	as	ADP
ftr-428	1617	6	essentially	essentially	ADV
ftr-428	1617	7	testamentary	testamentary	ADJ
ftr-428	1617	8	or	or	CCONJ
ftr-428	1617	9	inter	inter	NOUN
ftr-428	1617	10	vivos	vivos	ADJ
ftr-428	1617	11	does	do	AUX
ftr-428	1617	12	not	not	PART
ftr-428	1617	13	solve	solve	VERB
ftr-428	1617	14	the	the	DET
ftr-428	1617	15	problems	problem	NOUN
ftr-428	1617	16	ofdecedent	ofdecedent	NOUN
ftr-428	1617	17	-	-	PUNCT
ftr-428	1617	18	created	create	VERB
ftr-428	1617	19	contingencies	contingency	NOUN
ftr-428	1617	20	290	290	NUM
ftr-428	1617	21	.	.	PUNCT
ftr-428	1618	1	theoretically	theoretically	ADV
ftr-428	1618	2	,	,	PUNCT
ftr-428	1618	3	decedent	decedent	PROPN
ftr-428	1618	4	's	's	PART
ftr-428	1618	5	employment	employment	NOUN
ftr-428	1618	6	choice	choice	NOUN
ftr-428	1618	7	was	be	AUX
ftr-428	1618	8	affected	affect	VERB
ftr-428	1618	9	by	by	ADP
ftr-428	1618	10	the	the	DET
ftr-428	1618	11	existence	existence	NOUN
ftr-428	1618	12	ofthis	ofthi	VERB
ftr-428	1618	13	employer	employer	NOUN
ftr-428	1618	14	-	-	PUNCT
ftr-428	1618	15	created	create	VERB
ftr-428	1618	16	benefit	benefit	NOUN
ftr-428	1618	17	,	,	PUNCT
ftr-428	1618	18	so	so	SCONJ
ftr-428	1618	19	that	that	SCONJ
ftr-428	1618	20	one	one	PRON
ftr-428	1618	21	might	might	AUX
ftr-428	1618	22	assert	assert	VERB
ftr-428	1618	23	that	that	SCONJ
ftr-428	1618	24	the	the	DET
ftr-428	1618	25	decedent	decedent	NOUN
ftr-428	1618	26	had	have	VERB
ftr-428	1618	27	ultimate	ultimate	ADJ
ftr-428	1618	28	control	control	NOUN
ftr-428	1618	29	of	of	ADP
ftr-428	1618	30	the	the	DET
ftr-428	1618	31	decision	decision	NOUN
ftr-428	1618	32	to	to	PART
ftr-428	1618	33	possess	possess	VERB
ftr-428	1618	34	this	this	DET
ftr-428	1618	35	benefit	benefit	NOUN
ftr-428	1618	36	at	at	ADP
ftr-428	1618	37	his	his	PRON
ftr-428	1618	38	death	death	NOUN
ftr-428	1618	39	.	.	PUNCT
ftr-428	1619	1	but	but	CCONJ
ftr-428	1619	2	,	,	PUNCT
ftr-428	1619	3	that	that	DET
ftr-428	1619	4	argument	argument	NOUN
ftr-428	1619	5	is	be	AUX
ftr-428	1619	6	too	too	ADV
ftr-428	1619	7	tenuous	tenuous	ADJ
ftr-428	1619	8	and	and	CCONJ
ftr-428	1619	9	far	far	ADV
ftr-428	1619	10	-	-	PUNCT
ftr-428	1619	11	fetched	fetch	VERB
ftr-428	1619	12	,	,	PUNCT
ftr-428	1619	13	even	even	ADV
ftr-428	1619	14	for	for	ADP
ftr-428	1619	15	this	this	DET
ftr-428	1619	16	author	author	NOUN
ftr-428	1619	17	.	.	PUNCT
ftr-428	1620	1	on	on	ADP
ftr-428	1620	2	the	the	DET
ftr-428	1620	3	otherhand	otherhand	NOUN
ftr-428	1620	4	,	,	PUNCT
ftr-428	1620	5	one	one	PRON
ftr-428	1620	6	might	might	AUX
ftr-428	1620	7	argue	argue	VERB
ftr-428	1620	8	that	that	SCONJ
ftr-428	1620	9	at	at	ADP
ftr-428	1620	10	least	least	ADJ
ftr-428	1620	11	until	until	SCONJ
ftr-428	1620	12	all	all	DET
ftr-428	1620	13	non	non	ADJ
ftr-428	1620	14	-	-	ADJ
ftr-428	1620	15	vested	vested	ADJ
ftr-428	1620	16	employer	employer	NOUN
ftr-428	1620	17	created	create	VERB
ftr-428	1620	18	benefits	benefit	NOUN
ftr-428	1620	19	are	be	AUX
ftr-428	1620	20	included	include	VERB
ftr-428	1620	21	in	in	ADP
ftr-428	1620	22	decedent	decedent	NOUN
ftr-428	1620	23	's	's	PART
ftr-428	1620	24	gross	gross	ADJ
ftr-428	1620	25	estate	estate	NOUN
ftr-428	1620	26	,	,	PUNCT
ftr-428	1620	27	this	this	DET
ftr-428	1620	28	contingent	contingent	ADJ
ftr-428	1620	29	life	life	NOUN
ftr-428	1620	30	insurance	insurance	NOUN
ftr-428	1620	31	benefit	benefit	NOUN
ftr-428	1620	32	should	should	AUX
ftr-428	1620	33	also	also	ADV
ftr-428	1620	34	be	be	AUX
ftr-428	1620	35	excluded	exclude	VERB
ftr-428	1620	36	.	.	PUNCT
ftr-428	1621	1	see	see	VERB
ftr-428	1621	2	,	,	PUNCT
ftr-428	1621	3	e.g.	e.g.	ADV
ftr-428	1621	4	,	,	PUNCT
ftr-428	1621	5	estate	estate	NOUN
ftr-428	1621	6	of	of	ADP
ftr-428	1621	7	barr	barr	PROPN
ftr-428	1621	8	v.	v.	PROPN
ftr-428	1621	9	commissioner	commissioner	PROPN
ftr-428	1621	10	,	,	PUNCT
ftr-428	1621	11	40	40	NUM
ftr-428	1621	12	t.c	t.c	PROPN
ftr-428	1621	13	.	.	PROPN
ftr-428	1621	14	227	227	NUM
ftr-428	1621	15	(	(	PUNCT
ftr-428	1621	16	1963	1963	NUM
ftr-428	1621	17	)	)	PUNCT
ftr-428	1621	18	;	;	PUNCT
ftr-428	1621	19	estate	estate	NOUN
ftr-428	1621	20	of	of	ADP
ftr-428	1621	21	tully	tully	PROPN
ftr-428	1621	22	v.	v.	PROPN
ftr-428	1621	23	united	united	PROPN
ftr-428	1621	24	states	states	PROPN
ftr-428	1621	25	,	,	PUNCT
ftr-428	1621	26	528	528	NUM
ftr-428	1621	27	f.2d	f.2d	NOUN
ftr-428	1621	28	1401	1401	NUM
ftr-428	1621	29	(	(	PUNCT
ftr-428	1621	30	ct	ct	PROPN
ftr-428	1621	31	.	.	PUNCT
ftr-428	1621	32	cl	cl	NOUN
ftr-428	1621	33	.	.	PUNCT
ftr-428	1621	34	1976	1976	NUM
ftr-428	1621	35	)	)	PUNCT
ftr-428	1621	36	.	.	PUNCT
ftr-428	1622	1	however	however	ADV
ftr-428	1622	2	,	,	PUNCT
ftr-428	1622	3	this	this	DET
ftr-428	1622	4	author	author	NOUN
ftr-428	1622	5	believes	believe	VERB
ftr-428	1622	6	all	all	DET
ftr-428	1622	7	such	such	ADJ
ftr-428	1622	8	benefits	benefit	NOUN
ftr-428	1622	9	should	should	AUX
ftr-428	1622	10	be	be	AUX
ftr-428	1622	11	included	include	VERB
ftr-428	1622	12	in	in	ADP
ftr-428	1622	13	decedent	decedent	NOUN
ftr-428	1622	14	's	's	PART
ftr-428	1622	15	gross	gross	ADJ
ftr-428	1622	16	estate	estate	NOUN
ftr-428	1622	17	and	and	CCONJ
ftr-428	1622	18	supports	support	VERB
ftr-428	1622	19	such	such	ADJ
ftr-428	1622	20	general	general	ADJ
ftr-428	1622	21	change	change	NOUN
ftr-428	1622	22	as	as	SCONJ
ftr-428	1622	23	has	have	AUX
ftr-428	1622	24	been	be	AUX
ftr-428	1622	25	proposed	propose	VERB
ftr-428	1622	26	by	by	ADP
ftr-428	1622	27	the	the	DET
ftr-428	1622	28	a.b.a	a.b.a	NOUN
ftr-428	1622	29	.	.	PUNCT
ftr-428	1622	30	tax	tax	NOUN
ftr-428	1622	31	section	section	NOUN
ftr-428	1622	32	.	.	PUNCT
ftr-428	1623	1	see	see	VERB
ftr-428	1623	2	report	report	NOUN
ftr-428	1623	3	on	on	ADP
ftr-428	1623	4	transfer	transfer	NOUN
ftr-428	1623	5	tax	tax	NOUN
ftr-428	1623	6	restructuring	restructuring	NOUN
ftr-428	1623	7	,	,	PUNCT
ftr-428	1623	8	supra	supra	PROPN
ftr-428	1623	9	note	note	NOUN
ftr-428	1623	10	229	229	NUM
ftr-428	1623	11	,	,	PUNCT
ftr-428	1623	12	at	at	ADP
ftr-428	1623	13	411	411	NUM
ftr-428	1623	14	.	.	PUNCT
ftr-428	1623	15	291	291	NUM
ftr-428	1623	16	.	.	PUNCT
ftr-428	1624	1	this	this	DET
ftr-428	1624	2	contingent	contingent	ADJ
ftr-428	1624	3	reversion	reversion	NOUN
ftr-428	1624	4	right	right	ADV
ftr-428	1624	5	was	be	AUX
ftr-428	1624	6	created	create	VERB
ftr-428	1624	7	by	by	ADP
ftr-428	1624	8	a	a	DET
ftr-428	1624	9	third	third	ADJ
ftr-428	1624	10	party	party	NOUN
ftr-428	1624	11	unlike	unlike	ADP
ftr-428	1624	12	the	the	DET
ftr-428	1624	13	donorcreated	donorcreate	VERB
ftr-428	1624	14	non	non	ADJ
ftr-428	1624	15	-	-	ADJ
ftr-428	1624	16	tax	tax	ADJ
ftr-428	1624	17	contingent	contingent	NOUN
ftr-428	1624	18	interest	interest	NOUN
ftr-428	1624	19	that	that	PRON
ftr-428	1624	20	was	be	AUX
ftr-428	1624	21	property	property	NOUN
ftr-428	1624	22	originally	originally	ADV
ftr-428	1624	23	owned	own	VERB
ftr-428	1624	24	outright	outright	ADV
ftr-428	1624	25	by	by	ADP
ftr-428	1624	26	the	the	DET
ftr-428	1624	27	decedent	decedent	NOUN
ftr-428	1624	28	.	.	PUNCT
ftr-428	1625	1	2001u	2001u	NOUN
ftr-428	1625	2	florida	florida	PROPN
ftr-428	1625	3	tax	tax	NOUN
ftr-428	1625	4	review	review	NOUN
ftr-428	1625	5	an	an	DET
ftr-428	1625	6	early	early	ADJ
ftr-428	1625	7	attempt	attempt	NOUN
ftr-428	1625	8	to	to	PART
ftr-428	1625	9	deal	deal	VERB
ftr-428	1625	10	with	with	ADP
ftr-428	1625	11	contingent	contingent	ADJ
ftr-428	1625	12	reversionary	reversionary	ADJ
ftr-428	1625	13	interests	interest	NOUN
ftr-428	1625	14	and	and	CCONJ
ftr-428	1625	15	powers	power	NOUN
ftr-428	1625	16	focused	focus	VERB
ftr-428	1625	17	on	on	ADP
ftr-428	1625	18	whether	whether	SCONJ
ftr-428	1625	19	or	or	CCONJ
ftr-428	1625	20	not	not	PART
ftr-428	1625	21	the	the	DET
ftr-428	1625	22	transfer	transfer	NOUN
ftr-428	1625	23	is	be	AUX
ftr-428	1625	24	essentially	essentially	ADV
ftr-428	1625	25	testamentary	testamentary	ADJ
ftr-428	1625	26	.	.	PUNCT
ftr-428	1626	1	292	292	NUM
ftr-428	1626	2	the	the	DET
ftr-428	1626	3	government	government	NOUN
ftr-428	1626	4	proposed	propose	VERB
ftr-428	1626	5	that	that	SCONJ
ftr-428	1626	6	where	where	SCONJ
ftr-428	1626	7	any	any	DET
ftr-428	1626	8	beneficiary	beneficiary	NOUN
ftr-428	1626	9	could	could	AUX
ftr-428	1626	10	possess	possess	VERB
ftr-428	1626	11	or	or	CCONJ
ftr-428	1626	12	enjoy	enjoy	VERB
ftr-428	1626	13	the	the	DET
ftr-428	1626	14	property	property	NOUN
ftr-428	1626	15	during	during	ADP
ftr-428	1626	16	the	the	DET
ftr-428	1626	17	transferor	transferor	NOUN
ftr-428	1626	18	's	's	PART
ftr-428	1626	19	lifetime	lifetime	NOUN
ftr-428	1626	20	,	,	PUNCT
ftr-428	1626	21	the	the	DET
ftr-428	1626	22	transfer	transfer	NOUN
ftr-428	1626	23	should	should	AUX
ftr-428	1626	24	be	be	AUX
ftr-428	1626	25	treated	treat	VERB
ftr-428	1626	26	as	as	ADP
ftr-428	1626	27	a	a	DET
ftr-428	1626	28	completed	complete	VERB
ftr-428	1626	29	gift	gift	NOUN
ftr-428	1626	30	and	and	CCONJ
ftr-428	1626	31	not	not	PART
ftr-428	1626	32	taxed	tax	VERB
ftr-428	1626	33	in	in	ADP
ftr-428	1626	34	decedent	decedent	NOUN
ftr-428	1626	35	's	's	PART
ftr-428	1626	36	estate	estate	NOUN
ftr-428	1626	37	.	.	PUNCT
ftr-428	1627	1	if	if	SCONJ
ftr-428	1627	2	no	no	DET
ftr-428	1627	3	one	one	PRON
ftr-428	1627	4	could	could	AUX
ftr-428	1627	5	enjoy	enjoy	VERB
ftr-428	1627	6	the	the	DET
ftr-428	1627	7	property	property	NOUN
ftr-428	1627	8	during	during	ADP
ftr-428	1627	9	the	the	DET
ftr-428	1627	10	transferor	transferor	NOUN
ftr-428	1627	11	's	's	PART
ftr-428	1627	12	lifetime	lifetime	NOUN
ftr-428	1627	13	,	,	PUNCT
ftr-428	1627	14	the	the	DET
ftr-428	1627	15	full	full	ADJ
ftr-428	1627	16	date	date	NOUN
ftr-428	1627	17	of	of	ADP
ftr-428	1627	18	death	death	NOUN
ftr-428	1627	19	value	value	NOUN
ftr-428	1627	20	of	of	ADP
ftr-428	1627	21	the	the	DET
ftr-428	1627	22	property	property	NOUN
ftr-428	1627	23	would	would	AUX
ftr-428	1627	24	be	be	AUX
ftr-428	1627	25	included	include	VERB
ftr-428	1627	26	in	in	ADP
ftr-428	1627	27	the	the	DET
ftr-428	1627	28	decedent	decedent	NOUN
ftr-428	1627	29	's	's	PART
ftr-428	1627	30	estate	estate	NOUN
ftr-428	1627	31	without	without	ADP
ftr-428	1627	32	considering	consider	VERB
ftr-428	1627	33	the	the	DET
ftr-428	1627	34	value	value	NOUN
ftr-428	1627	35	of	of	ADP
ftr-428	1627	36	the	the	DET
ftr-428	1627	37	reversionary	reversionary	ADJ
ftr-428	1627	38	interest	interest	NOUN
ftr-428	1627	39	or	or	CCONJ
ftr-428	1627	40	a	a	DET
ftr-428	1627	41	reduction	reduction	NOUN
ftr-428	1627	42	for	for	ADP
ftr-428	1627	43	another	another	PRON
ftr-428	1627	44	's	's	PART
ftr-428	1627	45	outstanding	outstanding	ADJ
ftr-428	1627	46	life	life	NOUN
ftr-428	1627	47	estate.293	estate.293	NOUN
ftr-428	1627	48	this	this	DET
ftr-428	1627	49	test	test	NOUN
ftr-428	1627	50	,	,	PUNCT
ftr-428	1627	51	and	and	CCONJ
ftr-428	1627	52	this	this	DET
ftr-428	1627	53	distinction	distinction	NOUN
ftr-428	1627	54	,	,	PUNCT
ftr-428	1627	55	is	be	AUX
ftr-428	1627	56	similar	similar	ADJ
ftr-428	1627	57	to	to	ADP
ftr-428	1627	58	the	the	DET
ftr-428	1627	59	one	one	NOUN
ftr-428	1627	60	embodied	embody	VERB
ftr-428	1627	61	in	in	ADP
ftr-428	1627	62	the	the	DET
ftr-428	1627	63	survivorship	survivorship	NOUN
ftr-428	1627	64	test	test	NOUN
ftr-428	1627	65	of	of	ADP
ftr-428	1627	66	section	section	NOUN
ftr-428	1627	67	2037.294	2037.294	NUM
ftr-428	1627	68	unlike	unlike	ADP
ftr-428	1627	69	section	section	NOUN
ftr-428	1627	70	2037	2037	NUM
ftr-428	1627	71	,	,	PUNCT
ftr-428	1627	72	however	however	ADV
ftr-428	1627	73	,	,	PUNCT
ftr-428	1627	74	there	there	PRON
ftr-428	1627	75	was	be	VERB
ftr-428	1627	76	no	no	DET
ftr-428	1627	77	de	de	X
ftr-428	1627	78	minimis	minimis	NOUN
ftr-428	1627	79	exception	exception	NOUN
ftr-428	1627	80	and	and	CCONJ
ftr-428	1627	81	no	no	DET
ftr-428	1627	82	adjustment	adjustment	NOUN
ftr-428	1627	83	for	for	ADP
ftr-428	1627	84	the	the	DET
ftr-428	1627	85	currently	currently	ADV
ftr-428	1627	86	enjoyed	enjoy	VERB
ftr-428	1627	87	life	life	NOUN
ftr-428	1627	88	estate	estate	NOUN
ftr-428	1627	89	not	not	PART
ftr-428	1627	90	dependent	dependent	ADJ
ftr-428	1627	91	upon	upon	SCONJ
ftr-428	1627	92	surviving	survive	VERB
ftr-428	1627	93	the	the	DET
ftr-428	1627	94	decedent	decedent	NOUN
ftr-428	1627	95	.	.	PUNCT
ftr-428	1628	1	"	"	PUNCT
ftr-428	1628	2	in	in	ADP
ftr-428	1628	3	this	this	DET
ftr-428	1628	4	manner	manner	NOUN
ftr-428	1628	5	there	there	PRON
ftr-428	1628	6	is	be	VERB
ftr-428	1628	7	but	but	CCONJ
ftr-428	1628	8	one	one	NUM
ftr-428	1628	9	taxable	taxable	ADJ
ftr-428	1628	10	event	event	NOUN
ftr-428	1628	11	and	and	CCONJ
ftr-428	1628	12	difficult	difficult	ADJ
ftr-428	1628	13	problems	problem	NOUN
ftr-428	1628	14	of	of	ADP
ftr-428	1628	15	valuing	value	VERB
ftr-428	1628	16	'	'	PUNCT
ftr-428	1628	17	slippery	slippery	ADJ
ftr-428	1628	18	and	and	CCONJ
ftr-428	1628	19	elusive	elusive	ADJ
ftr-428	1628	20	'	'	PUNCT
ftr-428	1628	21	interests	interest	NOUN
ftr-428	1628	22	are	be	AUX
ftr-428	1628	23	avoided	avoid	VERB
ftr-428	1628	24	.	.	PUNCT
ftr-428	1628	25	"	"	PUNCT
ftr-428	1629	1	'	'	PUNCT
ftr-428	1629	2	295	295	NUM
ftr-428	1629	3	according	accord	VERB
ftr-428	1629	4	to	to	ADP
ftr-428	1629	5	the	the	DET
ftr-428	1629	6	1947	1947	NUM
ftr-428	1629	7	treasury	treasury	NOUN
ftr-428	1629	8	proposal	proposal	NOUN
ftr-428	1629	9	,	,	PUNCT
ftr-428	1629	10	where	where	SCONJ
ftr-428	1629	11	an	an	DET
ftr-428	1629	12	essentially	essentially	ADV
ftr-428	1629	13	inter	inter	ADJ
ftr-428	1629	14	vivos	vivos	ADJ
ftr-428	1629	15	transfer	transfer	NOUN
ftr-428	1629	16	reverts	revert	VERB
ftr-428	1629	17	to	to	ADP
ftr-428	1629	18	the	the	DET
ftr-428	1629	19	transferor	transferor	NOUN
ftr-428	1629	20	,	,	PUNCT
ftr-428	1629	21	it	it	PRON
ftr-428	1629	22	will	will	AUX
ftr-428	1629	23	cause	cause	VERB
ftr-428	1629	24	the	the	DET
ftr-428	1629	25	property	property	NOUN
ftr-428	1629	26	potentially	potentially	ADV
ftr-428	1629	27	to	to	PART
ftr-428	1629	28	be	be	AUX
ftr-428	1629	29	subject	subject	ADJ
ftr-428	1629	30	to	to	ADP
ftr-428	1629	31	a	a	DET
ftr-428	1629	32	second	second	ADJ
ftr-428	1629	33	transfer	transfer	NOUN
ftr-428	1629	34	tax	tax	NOUN
ftr-428	1629	35	that	that	PRON
ftr-428	1629	36	"	"	PUNCT
ftr-428	1629	37	will	will	AUX
ftr-428	1629	38	tend	tend	VERB
ftr-428	1629	39	to	to	PART
ftr-428	1629	40	discourage	discourage	VERB
ftr-428	1629	41	such	such	ADJ
ftr-428	1629	42	devices	device	NOUN
ftr-428	1629	43	.	.	PUNCT
ftr-428	1630	1	29	29	NUM
ftr-428	1630	2	6	6	NUM
ftr-428	1630	3	with	with	ADP
ftr-428	1630	4	respect	respect	NOUN
ftr-428	1630	5	to	to	ADP
ftr-428	1630	6	contingent	contingent	ADJ
ftr-428	1630	7	reversionary	reversionary	ADJ
ftr-428	1630	8	powers	power	NOUN
ftr-428	1630	9	,	,	PUNCT
ftr-428	1630	10	as	as	SCONJ
ftr-428	1630	11	opposed	oppose	VERB
ftr-428	1630	12	to	to	PART
ftr-428	1630	13	contingent	contingent	VERB
ftr-428	1630	14	reversionary	reversionary	ADJ
ftr-428	1630	15	interests	interest	NOUN
ftr-428	1630	16	,	,	PUNCT
ftr-428	1630	17	over	over	ADP
ftr-428	1630	18	the	the	DET
ftr-428	1630	19	property	property	NOUN
ftr-428	1630	20	,	,	PUNCT
ftr-428	1630	21	however	however	ADV
ftr-428	1630	22	,	,	PUNCT
ftr-428	1630	23	where	where	SCONJ
ftr-428	1630	24	the	the	DET
ftr-428	1630	25	transferor	transferor	NOUN
ftr-428	1630	26	has	have	VERB
ftr-428	1630	27	a	a	DET
ftr-428	1630	28	contingent	contingent	ADJ
ftr-428	1630	29	power	power	NOUN
ftr-428	1630	30	to	to	PART
ftr-428	1630	31	appoint	appoint	VERB
ftr-428	1630	32	the	the	DET
ftr-428	1630	33	property	property	NOUN
ftr-428	1630	34	if	if	SCONJ
ftr-428	1630	35	he	he	PRON
ftr-428	1630	36	survives	survive	VERB
ftr-428	1630	37	the	the	DET
ftr-428	1630	38	life	life	NOUN
ftr-428	1630	39	beneficiary	beneficiary	NOUN
ftr-428	1630	40	,	,	PUNCT
ftr-428	1630	41	because	because	SCONJ
ftr-428	1630	42	this	this	DET
ftr-428	1630	43	transfer	transfer	NOUN
ftr-428	1630	44	does	do	AUX
ftr-428	1630	45	not	not	PART
ftr-428	1630	46	have	have	VERB
ftr-428	1630	47	the	the	DET
ftr-428	1630	48	same	same	ADJ
ftr-428	1630	49	potential	potential	NOUN
ftr-428	1630	50	for	for	ADP
ftr-428	1630	51	the	the	DET
ftr-428	1630	52	imposition	imposition	NOUN
ftr-428	1630	53	of	of	ADP
ftr-428	1630	54	a	a	DET
ftr-428	1630	55	second	second	ADJ
ftr-428	1630	56	transfer	transfer	NOUN
ftr-428	1630	57	tax	tax	NOUN
ftr-428	1630	58	,	,	PUNCT
ftr-428	1630	59	the	the	DET
ftr-428	1630	60	proposal	proposal	NOUN
ftr-428	1630	61	treats	treat	VERB
ftr-428	1630	62	as	as	ADP
ftr-428	1630	63	testamentary	testamentary	ADJ
ftr-428	1630	64	all	all	DET
ftr-428	1630	65	292	292	NUM
ftr-428	1630	66	.	.	PUNCT
ftr-428	1631	1	applying	apply	VERB
ftr-428	1631	2	some	some	PRON
ftr-428	1631	3	of	of	ADP
ftr-428	1631	4	these	these	DET
ftr-428	1631	5	ideas	idea	NOUN
ftr-428	1631	6	to	to	PART
ftr-428	1631	7	create	create	VERB
ftr-428	1631	8	an	an	DET
ftr-428	1631	9	artificial	artificial	ADJ
ftr-428	1631	10	rule	rule	NOUN
ftr-428	1631	11	of	of	ADP
ftr-428	1631	12	inclusion	inclusion	NOUN
ftr-428	1631	13	for	for	ADP
ftr-428	1631	14	contingent	contingent	NOUN
ftr-428	1631	15	retained	retain	VERB
ftr-428	1631	16	interests	interest	NOUN
ftr-428	1631	17	and	and	CCONJ
ftr-428	1631	18	powers	power	NOUN
ftr-428	1631	19	,	,	PUNCT
ftr-428	1631	20	the	the	DET
ftr-428	1631	21	rule	rule	NOUN
ftr-428	1631	22	first	first	ADV
ftr-428	1631	23	characterizes	characterize	VERB
ftr-428	1631	24	a	a	DET
ftr-428	1631	25	transfer	transfer	NOUN
ftr-428	1631	26	as	as	ADP
ftr-428	1631	27	essentially	essentially	ADV
ftr-428	1631	28	testamentary	testamentary	ADJ
ftr-428	1631	29	or	or	CCONJ
ftr-428	1631	30	not	not	PART
ftr-428	1631	31	;	;	PUNCT
ftr-428	1631	32	if	if	SCONJ
ftr-428	1631	33	denominated	denominate	VERB
ftr-428	1631	34	testamentary	testamentary	ADJ
ftr-428	1631	35	,	,	PUNCT
ftr-428	1631	36	the	the	DET
ftr-428	1631	37	full	full	ADJ
ftr-428	1631	38	date	date	NOUN
ftr-428	1631	39	of	of	ADP
ftr-428	1631	40	death	death	NOUN
ftr-428	1631	41	value	value	NOUN
ftr-428	1631	42	would	would	AUX
ftr-428	1631	43	be	be	AUX
ftr-428	1631	44	included	include	VERB
ftr-428	1631	45	in	in	ADP
ftr-428	1631	46	decedent	decedent	NOUN
ftr-428	1631	47	's	's	PART
ftr-428	1631	48	estate	estate	NOUN
ftr-428	1631	49	.	.	PUNCT
ftr-428	1632	1	"	"	PUNCT
ftr-428	1632	2	essentially	essentially	ADV
ftr-428	1632	3	testamentary	testamentary	ADJ
ftr-428	1632	4	"	"	PUNCT
ftr-428	1632	5	might	might	AUX
ftr-428	1632	6	constitute	constitute	VERB
ftr-428	1632	7	all	all	PRON
ftr-428	1632	8	but	but	CCONJ
ftr-428	1632	9	minimally	minimally	ADV
ftr-428	1632	10	valued	value	VERB
ftr-428	1632	11	or	or	CCONJ
ftr-428	1632	12	remote	remote	ADJ
ftr-428	1632	13	reversions	reversion	NOUN
ftr-428	1632	14	ofboth	ofboth	ADJ
ftr-428	1632	15	income	income	NOUN
ftr-428	1632	16	or	or	CCONJ
ftr-428	1632	17	principal	principal	NOUN
ftr-428	1632	18	,	,	PUNCT
ftr-428	1632	19	expanding	expand	VERB
ftr-428	1632	20	the	the	DET
ftr-428	1632	21	de	de	X
ftr-428	1632	22	minimis	minimis	NOUN
ftr-428	1632	23	exception	exception	NOUN
ftr-428	1632	24	of	of	ADP
ftr-428	1632	25	§	§	PROPN
ftr-428	1632	26	2037	2037	NUM
ftr-428	1632	27	that	that	PRON
ftr-428	1632	28	currently	currently	ADV
ftr-428	1632	29	applies	apply	VERB
ftr-428	1632	30	only	only	ADV
ftr-428	1632	31	to	to	ADP
ftr-428	1632	32	remote	remote	ADJ
ftr-428	1632	33	reversions	reversion	NOUN
ftr-428	1632	34	of	of	ADP
ftr-428	1632	35	the	the	DET
ftr-428	1632	36	property	property	NOUN
ftr-428	1632	37	itself	itself	PRON
ftr-428	1632	38	.	.	PUNCT
ftr-428	1633	1	alternatively	alternatively	ADV
ftr-428	1633	2	,	,	PUNCT
ftr-428	1633	3	such	such	DET
ftr-428	1633	4	a	a	DET
ftr-428	1633	5	proposal	proposal	NOUN
ftr-428	1633	6	might	might	AUX
ftr-428	1633	7	broaden	broaden	VERB
ftr-428	1633	8	the	the	DET
ftr-428	1633	9	current	current	ADJ
ftr-428	1633	10	5	5	NUM
ftr-428	1633	11	%	%	NOUN
ftr-428	1633	12	requirement	requirement	NOUN
ftr-428	1633	13	of§	of§	ADP
ftr-428	1633	14	2037	2037	NUM
ftr-428	1633	15	to	to	PART
ftr-428	1633	16	exclude	exclude	VERB
ftr-428	1633	17	any	any	DET
ftr-428	1633	18	reversion	reversion	NOUN
ftr-428	1633	19	that	that	PRON
ftr-428	1633	20	is	be	AUX
ftr-428	1633	21	not	not	PART
ftr-428	1633	22	"	"	PUNCT
ftr-428	1633	23	mostly	mostly	ADV
ftr-428	1633	24	"	"	PUNCT
ftr-428	1633	25	testamentary	testamentary	ADJ
ftr-428	1633	26	in	in	ADP
ftr-428	1633	27	character	character	NOUN
ftr-428	1633	28	,	,	PUNCT
ftr-428	1633	29	enlarging	enlarge	VERB
ftr-428	1633	30	the	the	DET
ftr-428	1633	31	current	current	ADJ
ftr-428	1633	32	§	§	PROPN
ftr-428	1633	33	2037	2037	NUM
ftr-428	1633	34	exception	exception	NOUN
ftr-428	1633	35	to	to	ADP
ftr-428	1633	36	any	any	DET
ftr-428	1633	37	reversionary	reversionary	ADJ
ftr-428	1633	38	interest	interest	NOUN
ftr-428	1633	39	valued	value	VERB
ftr-428	1633	40	at	at	ADP
ftr-428	1633	41	more	more	ADJ
ftr-428	1633	42	than	than	ADP
ftr-428	1633	43	one	one	NUM
ftr-428	1633	44	-	-	PUNCT
ftr-428	1633	45	half	half	NOUN
ftr-428	1633	46	of	of	ADP
ftr-428	1633	47	the	the	DET
ftr-428	1633	48	property	property	NOUN
ftr-428	1633	49	.	.	PUNCT
ftr-428	1634	1	on	on	ADP
ftr-428	1634	2	the	the	DET
ftr-428	1634	3	other	other	ADJ
ftr-428	1634	4	hand	hand	NOUN
ftr-428	1634	5	,	,	PUNCT
ftr-428	1634	6	instead	instead	ADV
ftr-428	1634	7	of	of	ADP
ftr-428	1634	8	a	a	DET
ftr-428	1634	9	survivorship	survivorship	NOUN
ftr-428	1634	10	test	test	NOUN
ftr-428	1634	11	,	,	PUNCT
ftr-428	1634	12	like	like	ADP
ftr-428	1634	13	in	in	ADP
ftr-428	1634	14	§	§	PROPN
ftr-428	1634	15	2037	2037	NUM
ftr-428	1634	16	,	,	PUNCT
ftr-428	1634	17	that	that	PRON
ftr-428	1634	18	requires	require	VERB
ftr-428	1634	19	that	that	SCONJ
ftr-428	1634	20	a	a	DET
ftr-428	1634	21	beneficiary	beneficiary	NOUN
ftr-428	1634	22	can	can	AUX
ftr-428	1634	23	receive	receive	VERB
ftr-428	1634	24	the	the	DET
ftr-428	1634	25	property	property	NOUN
ftr-428	1634	26	only	only	ADV
ftr-428	1634	27	by	by	ADP
ftr-428	1634	28	surviving	survive	VERB
ftr-428	1634	29	the	the	DET
ftr-428	1634	30	decedent	decedent	NOUN
ftr-428	1634	31	,	,	PUNCT
ftr-428	1634	32	the	the	DET
ftr-428	1634	33	survivorship	survivorship	NOUN
ftr-428	1634	34	requirement	requirement	NOUN
ftr-428	1634	35	could	could	AUX
ftr-428	1634	36	be	be	AUX
ftr-428	1634	37	met	meet	VERB
ftr-428	1634	38	by	by	ADP
ftr-428	1634	39	a	a	DET
ftr-428	1634	40	lower	low	ADJ
ftr-428	1634	41	threshold	threshold	NOUN
ftr-428	1634	42	,	,	PUNCT
ftr-428	1634	43	where	where	SCONJ
ftr-428	1634	44	survivorship	survivorship	NOUN
ftr-428	1634	45	is	be	AUX
ftr-428	1634	46	a	a	DET
ftr-428	1634	47	predominant	predominant	ADJ
ftr-428	1634	48	or	or	CCONJ
ftr-428	1634	49	likely	likely	ADJ
ftr-428	1634	50	(	(	PUNCT
ftr-428	1634	51	as	as	SCONJ
ftr-428	1634	52	opposed	oppose	VERB
ftr-428	1634	53	to	to	ADP
ftr-428	1634	54	the	the	DET
ftr-428	1634	55	only	only	ADJ
ftr-428	1634	56	)	)	PUNCT
ftr-428	1634	57	contingency	contingency	NOUN
ftr-428	1634	58	for	for	ADP
ftr-428	1634	59	the	the	DET
ftr-428	1634	60	reversion	reversion	NOUN
ftr-428	1634	61	.	.	PUNCT
ftr-428	1635	1	293	293	NUM
ftr-428	1635	2	.	.	X
ftr-428	1635	3	1947	1947	NUM
ftr-428	1635	4	treas	trea	NOUN
ftr-428	1635	5	.	.	PUNCT
ftr-428	1636	1	proposal	proposal	NOUN
ftr-428	1636	2	,	,	PUNCT
ftr-428	1636	3	supra	supra	PROPN
ftr-428	1636	4	note	note	NOUN
ftr-428	1636	5	1	1	NUM
ftr-428	1636	6	,	,	PUNCT
ftr-428	1636	7	at	at	ADP
ftr-428	1636	8	23	23	NUM
ftr-428	1636	9	-	-	SYM
ftr-428	1636	10	24	24	NUM
ftr-428	1636	11	.	.	PUNCT
ftr-428	1637	1	in	in	ADP
ftr-428	1637	2	describing	describe	VERB
ftr-428	1637	3	the	the	DET
ftr-428	1637	4	gift	gift	NOUN
ftr-428	1637	5	tax	tax	NOUN
ftr-428	1637	6	consequences	consequence	NOUN
ftr-428	1637	7	of	of	ADP
ftr-428	1637	8	such	such	DET
ftr-428	1637	9	a	a	DET
ftr-428	1637	10	transfer	transfer	NOUN
ftr-428	1637	11	,	,	PUNCT
ftr-428	1637	12	the	the	DET
ftr-428	1637	13	government	government	NOUN
ftr-428	1637	14	proposal	proposal	NOUN
ftr-428	1637	15	suggested	suggest	VERB
ftr-428	1637	16	that	that	SCONJ
ftr-428	1637	17	these	these	PRON
ftr-428	1637	18	were	be	AUX
ftr-428	1637	19	obvious	obvious	ADJ
ftr-428	1637	20	and	and	CCONJ
ftr-428	1637	21	settled	settle	VERB
ftr-428	1637	22	by	by	ADP
ftr-428	1637	23	supreme	supreme	PROPN
ftr-428	1637	24	court	court	PROPN
ftr-428	1637	25	case	case	NOUN
ftr-428	1637	26	law	law	NOUN
ftr-428	1637	27	:	:	PUNCT
ftr-428	1637	28	either	either	CCONJ
ftr-428	1637	29	the	the	DET
ftr-428	1637	30	value	value	NOUN
ftr-428	1637	31	of	of	ADP
ftr-428	1637	32	the	the	DET
ftr-428	1637	33	property	property	NOUN
ftr-428	1637	34	less	less	ADJ
ftr-428	1637	35	the	the	DET
ftr-428	1637	36	value	value	NOUN
ftr-428	1637	37	of	of	ADP
ftr-428	1637	38	the	the	DET
ftr-428	1637	39	contingent	contingent	ADJ
ftr-428	1637	40	reversionary	reversionary	ADJ
ftr-428	1637	41	interest	interest	NOUN
ftr-428	1637	42	was	be	AUX
ftr-428	1637	43	subject	subject	ADJ
ftr-428	1637	44	to	to	ADP
ftr-428	1637	45	gift	gift	NOUN
ftr-428	1637	46	tax	tax	NOUN
ftr-428	1637	47	or	or	CCONJ
ftr-428	1637	48	the	the	DET
ftr-428	1637	49	full	full	ADJ
ftr-428	1637	50	value	value	NOUN
ftr-428	1637	51	of	of	ADP
ftr-428	1637	52	the	the	DET
ftr-428	1637	53	property	property	NOUN
ftr-428	1637	54	would	would	AUX
ftr-428	1637	55	be	be	AUX
ftr-428	1637	56	taxed	tax	VERB
ftr-428	1637	57	where	where	SCONJ
ftr-428	1637	58	"	"	PUNCT
ftr-428	1637	59	the	the	DET
ftr-428	1637	60	reversionary	reversionary	ADJ
ftr-428	1637	61	interest	interest	NOUN
ftr-428	1637	62	can	can	AUX
ftr-428	1637	63	not	not	PART
ftr-428	1637	64	be	be	AUX
ftr-428	1637	65	valued	value	VERB
ftr-428	1637	66	according	accord	VERB
ftr-428	1637	67	to	to	ADP
ftr-428	1637	68	recognized	recognize	VERB
ftr-428	1637	69	actuarial	actuarial	ADJ
ftr-428	1637	70	methods	method	NOUN
ftr-428	1637	71	of	of	ADP
ftr-428	1637	72	computation	computation	NOUN
ftr-428	1637	73	(	(	PUNCT
ftr-428	1637	74	robinette	robinette	PROPN
ftr-428	1637	75	v.	v.	ADP
ftr-428	1637	76	helvering	helvering	PROPN
ftr-428	1637	77	,	,	PUNCT
ftr-428	1637	78	318	318	NUM
ftr-428	1637	79	u.s	u.s	PROPN
ftr-428	1637	80	.	.	PROPN
ftr-428	1637	81	184	184	NUM
ftr-428	1637	82	(	(	PUNCT
ftr-428	1637	83	1943	1943	NUM
ftr-428	1637	84	)	)	PUNCT
ftr-428	1637	85	)	)	PUNCT
ftr-428	1637	86	.	.	PUNCT
ftr-428	1637	87	"	"	PUNCT
ftr-428	1638	1	1947	1947	NUM
ftr-428	1638	2	treas	trea	NOUN
ftr-428	1638	3	.	.	PUNCT
ftr-428	1639	1	proposal	proposal	NOUN
ftr-428	1639	2	,	,	PUNCT
ftr-428	1639	3	supra	supra	PROPN
ftr-428	1639	4	note	note	NOUN
ftr-428	1639	5	1	1	NUM
ftr-428	1639	6	,	,	PUNCT
ftr-428	1639	7	at	at	ADP
ftr-428	1639	8	22	22	NUM
ftr-428	1639	9	-	-	SYM
ftr-428	1639	10	23	23	NUM
ftr-428	1639	11	.	.	PUNCT
ftr-428	1640	1	294	294	NUM
ftr-428	1640	2	.	.	PUNCT
ftr-428	1641	1	see	see	VERB
ftr-428	1641	2	supra	supra	PROPN
ftr-428	1641	3	note	note	PROPN
ftr-428	1641	4	132	132	NUM
ftr-428	1641	5	.	.	PUNCT
ftr-428	1642	1	an	an	DET
ftr-428	1642	2	example	example	NOUN
ftr-428	1642	3	of	of	ADP
ftr-428	1642	4	an	an	DET
ftr-428	1642	5	essentially	essentially	ADV
ftr-428	1642	6	inter	inter	ADJ
ftr-428	1642	7	vivos	vivos	ADJ
ftr-428	1642	8	transfer	transfer	NOUN
ftr-428	1642	9	is	be	AUX
ftr-428	1642	10	a	a	DET
ftr-428	1642	11	reversionary	reversionary	ADJ
ftr-428	1642	12	interest	interest	NOUN
ftr-428	1642	13	contingent	contingent	ADJ
ftr-428	1642	14	upon	upon	SCONJ
ftr-428	1642	15	absence	absence	NOUN
ftr-428	1642	16	ofthe	ofthe	NOUN
ftr-428	1642	17	transferor	transferor	NOUN
ftr-428	1642	18	's	's	PART
ftr-428	1642	19	issue	issue	NOUN
ftr-428	1642	20	.	.	PUNCT
ftr-428	1643	1	see	see	VERB
ftr-428	1643	2	1947	1947	NUM
ftr-428	1643	3	treas	trea	NOUN
ftr-428	1643	4	.	.	PUNCT
ftr-428	1644	1	proposal	proposal	NOUN
ftr-428	1644	2	,	,	PUNCT
ftr-428	1644	3	supra	supra	PROPN
ftr-428	1644	4	note	note	NOUN
ftr-428	1644	5	1	1	NUM
ftr-428	1644	6	,	,	PUNCT
ftr-428	1644	7	at	at	ADP
ftr-428	1644	8	23	23	NUM
ftr-428	1644	9	.	.	NOUN
ftr-428	1644	10	295	295	NUM
ftr-428	1644	11	.	.	PUNCT
ftr-428	1645	1	i	i	PRON
ftr-428	1645	2	d.	d.	PROPN
ftr-428	1645	3	296	296	NUM
ftr-428	1645	4	.	.	PUNCT
ftr-428	1646	1	i	i	PRON
ftr-428	1646	2	d.	d.	PROPN
ftr-428	1646	3	at	at	ADP
ftr-428	1646	4	24	24	NUM
ftr-428	1646	5	.	.	PUNCT
ftr-428	1647	1	[	[	X
ftr-428	1647	2	vol	vol	NOUN
ftr-428	1647	3	.	.	PUNCT
ftr-428	1647	4	5:2	5:2	NUM
ftr-428	1647	5	contingencies	contingency	NOUN
ftr-428	1647	6	and	and	CCONJ
ftr-428	1647	7	the	the	DET
ftr-428	1647	8	estate	estate	NOUN
ftr-428	1647	9	tax	tax	NOUN
ftr-428	1647	10	contingent	contingent	NOUN
ftr-428	1647	11	reversionary	reversionary	ADJ
ftr-428	1647	12	powers	power	NOUN
ftr-428	1647	13	to	to	PART
ftr-428	1647	14	change	change	VERB
ftr-428	1647	15	the	the	DET
ftr-428	1647	16	beneficial	beneficial	ADJ
ftr-428	1647	17	enjoyment	enjoyment	NOUN
ftr-428	1647	18	of	of	ADP
ftr-428	1647	19	the	the	DET
ftr-428	1647	20	property	property	NOUN
ftr-428	1647	21	.	.	PUNCT
ftr-428	1648	1	297	297	NUM
ftr-428	1648	2	subsequent	subsequent	ADJ
ftr-428	1648	3	reform	reform	NOUN
ftr-428	1648	4	attempts	attempt	NOUN
ftr-428	1648	5	,	,	PUNCT
ftr-428	1648	6	moreover	moreover	ADV
ftr-428	1648	7	,	,	PUNCT
ftr-428	1648	8	have	have	AUX
ftr-428	1648	9	expanded	expand	VERB
ftr-428	1648	10	the	the	DET
ftr-428	1648	11	de	de	X
ftr-428	1648	12	minimis	minimis	NOUN
ftr-428	1648	13	exception	exception	NOUN
ftr-428	1648	14	to	to	ADP
ftr-428	1648	15	section	section	NOUN
ftr-428	1648	16	2037	2037	NUM
ftr-428	1648	17	and	and	CCONJ
ftr-428	1648	18	have	have	AUX
ftr-428	1648	19	urged	urge	VERB
ftr-428	1648	20	an	an	DET
ftr-428	1648	21	"	"	PUNCT
ftr-428	1648	22	easy	easy	ADJ
ftr-428	1648	23	to	to	PART
ftr-428	1648	24	complete	complete	VERB
ftr-428	1648	25	"	"	PUNCT
ftr-428	1648	26	rule	rule	NOUN
ftr-428	1648	27	(	(	PUNCT
ftr-428	1648	28	a	a	DET
ftr-428	1648	29	completed	complete	VERB
ftr-428	1648	30	gift	gift	NOUN
ftr-428	1648	31	)	)	PUNCT
ftr-428	1648	32	where	where	SCONJ
ftr-428	1648	33	it	it	PRON
ftr-428	1648	34	is	be	AUX
ftr-428	1648	35	"	"	PUNCT
ftr-428	1648	36	more	more	ADV
ftr-428	1648	37	likely	likely	ADJ
ftr-428	1648	38	than	than	ADP
ftr-428	1648	39	not	not	PART
ftr-428	1648	40	"	"	PUNCT
ftr-428	1648	41	that	that	SCONJ
ftr-428	1648	42	the	the	DET
ftr-428	1648	43	reversionary	reversionary	ADJ
ftr-428	1648	44	interest	interest	NOUN
ftr-428	1648	45	will	will	AUX
ftr-428	1648	46	not	not	PART
ftr-428	1648	47	return	return	VERB
ftr-428	1648	48	to	to	ADP
ftr-428	1648	49	the	the	DET
ftr-428	1648	50	donor	donor	NOUN
ftr-428	1648	51	so	so	SCONJ
ftr-428	1648	52	that	that	SCONJ
ftr-428	1648	53	it	it	PRON
ftr-428	1648	54	is	be	AUX
ftr-428	1648	55	taxed	tax	VERB
ftr-428	1648	56	as	as	ADP
ftr-428	1648	57	a	a	DET
ftr-428	1648	58	completed	complete	VERB
ftr-428	1648	59	gift	gift	NOUN
ftr-428	1648	60	at	at	ADP
ftr-428	1648	61	its	its	PRON
ftr-428	1648	62	full	full	ADJ
ftr-428	1648	63	value	value	NOUN
ftr-428	1648	64	;	;	PUNCT
ftr-428	1648	65	by	by	ADP
ftr-428	1648	66	contrast	contrast	NOUN
ftr-428	1648	67	,	,	PUNCT
ftr-428	1648	68	where	where	SCONJ
ftr-428	1648	69	it	it	PRON
ftr-428	1648	70	is	be	AUX
ftr-428	1648	71	more	more	ADV
ftr-428	1648	72	probable	probable	ADJ
ftr-428	1648	73	that	that	SCONJ
ftr-428	1648	74	the	the	DET
ftr-428	1648	75	reversionary	reversionary	ADJ
ftr-428	1648	76	interest	interest	NOUN
ftr-428	1648	77	will	will	AUX
ftr-428	1648	78	indeed	indeed	ADV
ftr-428	1648	79	vest	vest	VERB
ftr-428	1648	80	in	in	ADP
ftr-428	1648	81	the	the	DET
ftr-428	1648	82	donor	donor	NOUN
ftr-428	1648	83	,	,	PUNCT
ftr-428	1648	84	a	a	DET
ftr-428	1648	85	"	"	PUNCT
ftr-428	1648	86	hard	hard	ADJ
ftr-428	1648	87	to	to	PART
ftr-428	1648	88	complete	complete	VERB
ftr-428	1648	89	rule	rule	NOUN
ftr-428	1648	90	"	"	PUNCT
ftr-428	1648	91	(	(	PUNCT
ftr-428	1648	92	an	an	DET
ftr-428	1648	93	incomplete	incomplete	ADJ
ftr-428	1648	94	gift	gift	NOUN
ftr-428	1648	95	subject	subject	NOUN
ftr-428	1648	96	to	to	ADP
ftr-428	1648	97	estate	estate	NOUN
ftr-428	1648	98	tax	tax	NOUN
ftr-428	1648	99	at	at	ADP
ftr-428	1648	100	the	the	DET
ftr-428	1648	101	decedent	decedent	NOUN
ftr-428	1648	102	's	's	PART
ftr-428	1648	103	death	death	NOUN
ftr-428	1648	104	)	)	PUNCT
ftr-428	1648	105	will	will	AUX
ftr-428	1648	106	be	be	AUX
ftr-428	1648	107	applied	apply	VERB
ftr-428	1648	108	and	and	CCONJ
ftr-428	1648	109	it	it	PRON
ftr-428	1648	110	will	will	AUX
ftr-428	1648	111	be	be	AUX
ftr-428	1648	112	an	an	DET
ftr-428	1648	113	incomplete	incomplete	ADJ
ftr-428	1648	114	transfer.298	transfer.298	PROPN
ftr-428	1648	115	297	297	NUM
ftr-428	1648	116	.	.	PUNCT
ftr-428	1649	1	i	i	PRON
ftr-428	1649	2	d.	d.	PROPN
ftr-428	1649	3	at	at	ADP
ftr-428	1649	4	24	24	NUM
ftr-428	1649	5	-	-	SYM
ftr-428	1649	6	25	25	NUM
ftr-428	1649	7	.	.	PUNCT
ftr-428	1649	8	retained	retain	VERB
ftr-428	1649	9	powers	power	NOUN
ftr-428	1649	10	to	to	PART
ftr-428	1649	11	alter	alter	VERB
ftr-428	1649	12	the	the	DET
ftr-428	1649	13	timing	timing	NOUN
ftr-428	1649	14	of	of	ADP
ftr-428	1649	15	the	the	DET
ftr-428	1649	16	beneficial	beneficial	ADJ
ftr-428	1649	17	enjoyment	enjoyment	NOUN
ftr-428	1649	18	of	of	ADP
ftr-428	1649	19	property	property	NOUN
ftr-428	1649	20	were	be	AUX
ftr-428	1649	21	not	not	PART
ftr-428	1649	22	to	to	PART
ftr-428	1649	23	be	be	AUX
ftr-428	1649	24	subject	subject	ADJ
ftr-428	1649	25	to	to	ADP
ftr-428	1649	26	estate	estate	NOUN
ftr-428	1649	27	taxation	taxation	NOUN
ftr-428	1649	28	.	.	PUNCT
ftr-428	1650	1	this	this	DET
ftr-428	1650	2	proposal	proposal	NOUN
ftr-428	1650	3	contrasts	contrast	VERB
ftr-428	1650	4	to	to	ADP
ftr-428	1650	5	§	§	PROPN
ftr-428	1650	6	2036(a)(2	2036(a)(2	NOUN
ftr-428	1650	7	)	)	PUNCT
ftr-428	1650	8	that	that	PRON
ftr-428	1650	9	includes	include	VERB
ftr-428	1650	10	suchretained	suchretaine	VERB
ftr-428	1650	11	powers	power	NOUN
ftr-428	1650	12	in	in	ADP
ftr-428	1650	13	decedent	decedent	NOUN
ftr-428	1650	14	's	's	PART
ftr-428	1650	15	estate	estate	NOUN
ftr-428	1650	16	.	.	PUNCT
ftr-428	1651	1	see	see	VERB
ftr-428	1651	2	struthers	struther	NOUN
ftr-428	1651	3	v.	v.	ADP
ftr-428	1651	4	kem	kem	PROPN
ftr-428	1651	5	,	,	PUNCT
ftr-428	1651	6	218	218	NUM
ftr-428	1651	7	f.2d	f.2d	SYM
ftr-428	1651	8	810	810	NUM
ftr-428	1651	9	(	(	PUNCT
ftr-428	1651	10	8th	8th	ADJ
ftr-428	1651	11	cir	cir	NOUN
ftr-428	1651	12	.	.	PUNCT
ftr-428	1651	13	1955	1955	NUM
ftr-428	1651	14	)	)	PUNCT
ftr-428	1651	15	.	.	PUNCT
ftr-428	1652	1	298	298	X
ftr-428	1652	2	.	.	PUNCT
ftr-428	1653	1	see	see	VERB
ftr-428	1653	2	1984	1984	NUM
ftr-428	1653	3	treasury	treasury	PROPN
ftr-428	1653	4	reform	reform	NOUN
ftr-428	1653	5	,	,	PUNCT
ftr-428	1653	6	supra	supra	PROPN
ftr-428	1653	7	note	note	NOUN
ftr-428	1653	8	12	12	NUM
ftr-428	1653	9	,	,	PUNCT
ftr-428	1653	10	at	at	ADP
ftr-428	1653	11	380	380	NUM
ftr-428	1653	12	.	.	PUNCT
ftr-428	1654	1	some	some	DET
ftr-428	1654	2	reform	reform	NOUN
ftr-428	1654	3	measures	measure	NOUN
ftr-428	1654	4	have	have	AUX
ftr-428	1654	5	advocated	advocate	VERB
ftr-428	1654	6	easy	easy	ADJ
ftr-428	1654	7	-	-	PUNCT
ftr-428	1654	8	to	to	ADP
ftr-428	1654	9	-	-	PUNCT
ftr-428	1654	10	complete	complete	ADJ
ftr-428	1654	11	rules	rule	NOUN
ftr-428	1654	12	and	and	CCONJ
ftr-428	1654	13	have	have	AUX
ftr-428	1654	14	emphasized	emphasize	VERB
ftr-428	1654	15	simplicity	simplicity	NOUN
ftr-428	1654	16	.	.	PUNCT
ftr-428	1655	1	for	for	ADP
ftr-428	1655	2	example	example	NOUN
ftr-428	1655	3	,	,	PUNCT
ftr-428	1655	4	professor	professor	PROPN
ftr-428	1655	5	isenbergh	isenbergh	NOUN
ftr-428	1655	6	proposed	propose	VERB
ftr-428	1655	7	that	that	SCONJ
ftr-428	1655	8	the	the	DET
ftr-428	1655	9	complicated	complicated	ADJ
ftr-428	1655	10	estate	estate	NOUN
ftr-428	1655	11	tax	tax	NOUN
ftr-428	1655	12	sections	section	NOUN
ftr-428	1655	13	,	,	PUNCT
ftr-428	1655	14	such	such	ADJ
ftr-428	1655	15	as	as	ADP
ftr-428	1655	16	§	§	PROPN
ftr-428	1655	17	§	§	PROPN
ftr-428	1655	18	2036	2036	NUM
ftr-428	1655	19	-	-	SYM
ftr-428	1655	20	2038	2038	NUM
ftr-428	1655	21	,	,	PUNCT
ftr-428	1655	22	be	be	AUX
ftr-428	1655	23	repealed	repeal	VERB
ftr-428	1655	24	as	as	ADV
ftr-428	1655	25	long	long	ADV
ftr-428	1655	26	as	as	SCONJ
ftr-428	1655	27	the	the	DET
ftr-428	1655	28	gift	gift	NOUN
ftr-428	1655	29	taxes	taxis	NOUN
ftr-428	1655	30	paid	pay	VERB
ftr-428	1655	31	on	on	ADP
ftr-428	1655	32	these	these	DET
ftr-428	1655	33	inter	inter	ADJ
ftr-428	1655	34	vivos	vivos	ADJ
ftr-428	1655	35	transfers	transfer	NOUN
ftr-428	1655	36	are	be	AUX
ftr-428	1655	37	themselves	themselves	PRON
ftr-428	1655	38	subjected	subject	VERB
ftr-428	1655	39	to	to	PART
ftr-428	1655	40	transfer	transfer	VERB
ftr-428	1655	41	tax	tax	NOUN
ftr-428	1655	42	.	.	PUNCT
ftr-428	1656	1	that	that	PRON
ftr-428	1656	2	is	is	ADV
ftr-428	1656	3	,	,	PUNCT
ftr-428	1656	4	the	the	DET
ftr-428	1656	5	rule	rule	NOUN
ftr-428	1656	6	of	of	ADP
ftr-428	1656	7	§	§	PROPN
ftr-428	1656	8	2035(b	2035(b	NUM
ftr-428	1656	9	)	)	PUNCT
ftr-428	1656	10	would	would	AUX
ftr-428	1656	11	be	be	AUX
ftr-428	1656	12	extended	extend	VERB
ftr-428	1656	13	to	to	PART
ftr-428	1656	14	apply	apply	VERB
ftr-428	1656	15	to	to	ADP
ftr-428	1656	16	all	all	DET
ftr-428	1656	17	gifts	gift	NOUN
ftr-428	1656	18	,	,	PUNCT
ftr-428	1656	19	rather	rather	ADV
ftr-428	1656	20	than	than	ADP
ftr-428	1656	21	merely	merely	ADV
ftr-428	1656	22	those	those	DET
ftr-428	1656	23	gifts	gift	NOUN
ftr-428	1656	24	made	make	VERB
ftr-428	1656	25	within	within	ADP
ftr-428	1656	26	three	three	NUM
ftr-428	1656	27	years	year	NOUN
ftr-428	1656	28	of	of	ADP
ftr-428	1656	29	decedent	decedent	NOUN
ftr-428	1656	30	's	's	PART
ftr-428	1656	31	death	death	NOUN
ftr-428	1656	32	.	.	PUNCT
ftr-428	1657	1	(	(	PUNCT
ftr-428	1657	2	section	section	NOUN
ftr-428	1657	3	2035(c	2035(c	PRON
ftr-428	1657	4	)	)	PUNCT
ftr-428	1657	5	was	be	AUX
ftr-428	1657	6	re	re	VERB
ftr-428	1657	7	-	-	VERB
ftr-428	1657	8	numbered	number	VERB
ftr-428	1657	9	,	,	PUNCT
ftr-428	1657	10	without	without	ADP
ftr-428	1657	11	substantive	substantive	ADJ
ftr-428	1657	12	changes	change	NOUN
ftr-428	1657	13	,	,	PUNCT
ftr-428	1657	14	§	§	PROPN
ftr-428	1657	15	2035(b	2035(b	NUM
ftr-428	1657	16	)	)	PUNCT
ftr-428	1657	17	by	by	ADP
ftr-428	1657	18	the	the	DET
ftr-428	1657	19	tax	tax	NOUN
ftr-428	1657	20	reform	reform	NOUN
ftr-428	1657	21	act	act	NOUN
ftr-428	1657	22	of	of	ADP
ftr-428	1657	23	1997	1997	NUM
ftr-428	1657	24	,	,	PUNCT
ftr-428	1657	25	pub	pub	NOUN
ftr-428	1657	26	.	.	PUNCT
ftr-428	1658	1	l.	l.	PROPN
ftr-428	1658	2	no	no	INTJ
ftr-428	1658	3	.	.	PROPN
ftr-428	1659	1	105	105	NUM
ftr-428	1659	2	-	-	SYM
ftr-428	1659	3	34	34	NUM
ftr-428	1659	4	,	,	PUNCT
ftr-428	1659	5	§	§	PROPN
ftr-428	1659	6	1310(a	1310(a	NUM
ftr-428	1659	7	)	)	PUNCT
ftr-428	1659	8	,	,	PUNCT
ftr-428	1659	9	applicable	applicable	ADJ
ftr-428	1659	10	to	to	ADP
ftr-428	1659	11	decedent	decedent	PROPN
ftr-428	1659	12	's	's	PART
ftr-428	1659	13	dying	die	VERB
ftr-428	1659	14	after	after	ADP
ftr-428	1659	15	august	august	PROPN
ftr-428	1659	16	5	5	NUM
ftr-428	1659	17	,	,	PUNCT
ftr-428	1659	18	1997	1997	NUM
ftr-428	1659	19	.	.	PUNCT
ftr-428	1659	20	)	)	PUNCT
ftr-428	1660	1	isenbergh	isenbergh	NOUN
ftr-428	1660	2	,	,	PUNCT
ftr-428	1660	3	supra	supra	PROPN
ftr-428	1660	4	note	note	NOUN
ftr-428	1660	5	72	72	NUM
ftr-428	1660	6	,	,	PUNCT
ftr-428	1660	7	at	at	ADP
ftr-428	1660	8	8	8	NUM
ftr-428	1660	9	-	-	SYM
ftr-428	1660	10	9	9	NUM
ftr-428	1660	11	.	.	PUNCT
ftr-428	1661	1	with	with	ADP
ftr-428	1661	2	respect	respect	NOUN
ftr-428	1661	3	to	to	ADP
ftr-428	1661	4	his	his	PRON
ftr-428	1661	5	proposal	proposal	NOUN
ftr-428	1661	6	to	to	PART
ftr-428	1661	7	eliminate	eliminate	VERB
ftr-428	1661	8	§	§	PROPN
ftr-428	1661	9	2036	2036	NUM
ftr-428	1661	10	,	,	PUNCT
ftr-428	1661	11	professor	professor	NOUN
ftr-428	1661	12	isenbergh	isenbergh	NOUN
ftr-428	1661	13	noted	note	VERB
ftr-428	1661	14	the	the	DET
ftr-428	1661	15	problem	problem	NOUN
ftr-428	1661	16	of	of	ADP
ftr-428	1661	17	taxpayer	taxpayer	NOUN
ftr-428	1661	18	abuse	abuse	NOUN
ftr-428	1661	19	:	:	PUNCT
ftr-428	1661	20	"	"	PUNCT
ftr-428	1661	21	this	this	DET
ftr-428	1661	22	potential	potential	ADJ
ftr-428	1661	23	abuse	abuse	NOUN
ftr-428	1661	24	is	be	AUX
ftr-428	1661	25	simply	simply	ADV
ftr-428	1661	26	an	an	DET
ftr-428	1661	27	aspect	aspect	NOUN
ftr-428	1661	28	of	of	ADP
ftr-428	1661	29	the	the	DET
ftr-428	1661	30	ubiquitous	ubiquitous	ADJ
ftr-428	1661	31	and	and	CCONJ
ftr-428	1661	32	largely	largely	ADV
ftr-428	1661	33	irreducible	irreducible	ADJ
ftr-428	1661	34	problem	problem	NOUN
ftr-428	1661	35	of	of	ADP
ftr-428	1661	36	valuation	valuation	NOUN
ftr-428	1661	37	of	of	ADP
ftr-428	1661	38	lifetime	lifetime	NOUN
ftr-428	1661	39	transfers	transfer	NOUN
ftr-428	1661	40	,	,	PUNCT
ftr-428	1661	41	an	an	DET
ftr-428	1661	42	area	area	NOUN
ftr-428	1661	43	where	where	SCONJ
ftr-428	1661	44	taxpayers	taxpayer	NOUN
ftr-428	1661	45	often	often	ADV
ftr-428	1661	46	have	have	VERB
ftr-428	1661	47	the	the	DET
ftr-428	1661	48	upper	upper	ADJ
ftr-428	1661	49	hand	hand	NOUN
ftr-428	1661	50	.	.	PUNCT
ftr-428	1661	51	"	"	PUNCT
ftr-428	1662	1	i	i	PRON
ftr-428	1662	2	d.	d.	PROPN
ftr-428	1662	3	at	at	ADP
ftr-428	1662	4	16	16	NUM
ftr-428	1662	5	.	.	PUNCT
ftr-428	1663	1	with	with	ADP
ftr-428	1663	2	respect	respect	NOUN
ftr-428	1663	3	to	to	ADP
ftr-428	1663	4	these	these	DET
ftr-428	1663	5	problems	problem	NOUN
ftr-428	1663	6	,	,	PUNCT
ftr-428	1663	7	he	he	PRON
ftr-428	1663	8	suggested	suggest	VERB
ftr-428	1663	9	an	an	DET
ftr-428	1663	10	estate	estate	NOUN
ftr-428	1663	11	tax	tax	NOUN
ftr-428	1663	12	reporting	reporting	NOUN
ftr-428	1663	13	requirement	requirement	NOUN
ftr-428	1663	14	of	of	ADP
ftr-428	1663	15	gifts	gift	NOUN
ftr-428	1663	16	of	of	ADP
ftr-428	1663	17	remainder	remainder	NOUN
ftr-428	1663	18	interests	interest	NOUN
ftr-428	1663	19	with	with	ADP
ftr-428	1663	20	the	the	DET
ftr-428	1663	21	irs	irs	PROPN
ftr-428	1663	22	making	make	VERB
ftr-428	1663	23	proper	proper	ADJ
ftr-428	1663	24	adjustments	adjustment	NOUN
ftr-428	1663	25	"	"	PUNCT
ftr-428	1663	26	entail[ing	entail[e	VERB
ftr-428	1663	27	]	]	PUNCT
ftr-428	1663	28	no	no	DET
ftr-428	1663	29	greater	great	ADJ
ftr-428	1663	30	administrative	administrative	ADJ
ftr-428	1663	31	difficulties	difficulty	NOUN
ftr-428	1663	32	than	than	ADP
ftr-428	1663	33	the	the	DET
ftr-428	1663	34	present	present	ADJ
ftr-428	1663	35	system	system	NOUN
ftr-428	1663	36	.	.	PUNCT
ftr-428	1663	37	..	..	PUNCT
ftr-428	1663	38	.	.	PUNCT
ftr-428	1663	39	"	"	PUNCT
ftr-428	1664	1	i	i	PRON
ftr-428	1664	2	d.	d.	PROPN
ftr-428	1664	3	professor	professor	PROPN
ftr-428	1664	4	isenbergh	isenbergh	PROPN
ftr-428	1664	5	proposed	propose	VERB
ftr-428	1664	6	the	the	DET
ftr-428	1664	7	repeal	repeal	NOUN
ftr-428	1664	8	of	of	ADP
ftr-428	1664	9	§	§	PROPN
ftr-428	1664	10	2038	2038	NUM
ftr-428	1664	11	byrequiring	byrequire	VERB
ftr-428	1664	12	thatrevocable	thatrevocable	ADJ
ftr-428	1664	13	transfers	transfer	NOUN
ftr-428	1664	14	be	be	AUX
ftr-428	1664	15	treated	treat	VERB
ftr-428	1664	16	as	as	ADP
ftr-428	1664	17	irrevocable	irrevocable	ADJ
ftr-428	1664	18	and	and	CCONJ
ftr-428	1664	19	taxed	tax	VERB
ftr-428	1664	20	on	on	ADP
ftr-428	1664	21	their	their	PRON
ftr-428	1664	22	creation	creation	NOUN
ftr-428	1664	23	.	.	PUNCT
ftr-428	1665	1	i	i	PRON
ftr-428	1665	2	d.	d.	PROPN
ftr-428	1665	3	at	at	ADP
ftr-428	1665	4	17	17	NUM
ftr-428	1665	5	-	-	SYM
ftr-428	1665	6	18	18	NUM
ftr-428	1665	7	.	.	PUNCT
ftr-428	1666	1	since	since	SCONJ
ftr-428	1666	2	the	the	DET
ftr-428	1666	3	grantor	grantor	NOUN
ftr-428	1666	4	controls	control	VERB
ftr-428	1666	5	valuation	valuation	NOUN
ftr-428	1666	6	,	,	PUNCT
ftr-428	1666	7	any	any	DET
ftr-428	1666	8	uncertainties	uncertainty	NOUN
ftr-428	1666	9	should	should	AUX
ftr-428	1666	10	be	be	AUX
ftr-428	1666	11	interpreted	interpret	VERB
ftr-428	1666	12	against	against	ADP
ftr-428	1666	13	his	his	PRON
ftr-428	1666	14	interest	interest	NOUN
ftr-428	1666	15	.	.	PUNCT
ftr-428	1667	1	other	other	ADJ
ftr-428	1667	2	commentators	commentator	NOUN
ftr-428	1667	3	have	have	AUX
ftr-428	1667	4	advocated	advocate	VERB
ftr-428	1667	5	the	the	DET
ftr-428	1667	6	adoption	adoption	NOUN
ftr-428	1667	7	of	of	ADP
ftr-428	1667	8	"	"	PUNCT
ftr-428	1667	9	hard	hard	ADJ
ftr-428	1667	10	-	-	PUNCT
ftr-428	1667	11	to	to	ADP
ftr-428	1667	12	-	-	PUNCT
ftr-428	1667	13	complete	complete	ADJ
ftr-428	1667	14	"	"	PUNCT
ftr-428	1667	15	rules	rule	NOUN
ftr-428	1667	16	in	in	ADP
ftr-428	1667	17	the	the	DET
ftr-428	1667	18	instance	instance	NOUN
ftr-428	1667	19	of	of	ADP
ftr-428	1667	20	retained	retain	VERB
ftr-428	1667	21	interest	interest	NOUN
ftr-428	1667	22	transfers	transfer	NOUN
ftr-428	1667	23	to	to	PART
ftr-428	1667	24	avoid	avoid	VERB
ftr-428	1667	25	double	double	ADJ
ftr-428	1667	26	taxation	taxation	NOUN
ftr-428	1667	27	and	and	CCONJ
ftr-428	1667	28	on	on	ADP
ftr-428	1667	29	the	the	DET
ftr-428	1667	30	basis	basis	NOUN
ftr-428	1667	31	that	that	SCONJ
ftr-428	1667	32	these	these	DET
ftr-428	1667	33	transfers	transfer	NOUN
ftr-428	1667	34	are	be	AUX
ftr-428	1667	35	essentially	essentially	ADV
ftr-428	1667	36	testamentary	testamentary	ADJ
ftr-428	1667	37	.	.	PUNCT
ftr-428	1668	1	currently	currently	ADV
ftr-428	1668	2	,	,	PUNCT
ftr-428	1668	3	these	these	DET
ftr-428	1668	4	transfers	transfer	NOUN
ftr-428	1668	5	are	be	AUX
ftr-428	1668	6	often	often	ADV
ftr-428	1668	7	subject	subject	ADJ
ftr-428	1668	8	to	to	ADP
ftr-428	1668	9	both	both	DET
ftr-428	1668	10	gift	gift	NOUN
ftr-428	1668	11	tax	tax	NOUN
ftr-428	1668	12	and	and	CCONJ
ftr-428	1668	13	estate	estate	NOUN
ftr-428	1668	14	tax	tax	NOUN
ftr-428	1668	15	;	;	PUNCT
ftr-428	1668	16	a	a	DET
ftr-428	1668	17	"	"	PUNCT
ftr-428	1668	18	hard	hard	ADJ
ftr-428	1668	19	-	-	PUNCT
ftr-428	1668	20	to	to	ADP
ftr-428	1668	21	-	-	PUNCT
ftr-428	1668	22	complete	complete	ADJ
ftr-428	1668	23	"	"	PUNCT
ftr-428	1668	24	rule	rule	NOUN
ftr-428	1668	25	would	would	AUX
ftr-428	1668	26	subject	subject	VERB
ftr-428	1668	27	them	they	PRON
ftr-428	1668	28	only	only	ADV
ftr-428	1668	29	to	to	PART
ftr-428	1668	30	estate	estate	VERB
ftr-428	1668	31	tax	tax	NOUN
ftr-428	1668	32	.	.	PUNCT
ftr-428	1669	1	see	see	VERB
ftr-428	1669	2	,	,	PUNCT
ftr-428	1669	3	e.g.	e.g.	ADV
ftr-428	1669	4	a.l.i	a.l.i	PROPN
ftr-428	1669	5	.	.	PROPN
ftr-428	1669	6	,	,	PUNCT
ftr-428	1669	7	federal	federal	ADJ
ftr-428	1669	8	estate	estate	NOUN
ftr-428	1669	9	and	and	CCONJ
ftr-428	1669	10	gift	gift	NOUN
ftr-428	1669	11	taxation	taxation	NOUN
ftr-428	1669	12	43	43	NUM
ftr-428	1669	13	(	(	PUNCT
ftr-428	1669	14	1969	1969	NUM
ftr-428	1669	15	)	)	PUNCT
ftr-428	1669	16	;	;	PUNCT
ftr-428	1669	17	1984	1984	NUM
ftr-428	1669	18	treasury	treasury	NOUN
ftr-428	1669	19	reform	reform	NOUN
ftr-428	1669	20	,	,	PUNCT
ftr-428	1669	21	supra	supra	PROPN
ftr-428	1669	22	note	note	NOUN
ftr-428	1669	23	12	12	NUM
ftr-428	1669	24	,	,	PUNCT
ftr-428	1669	25	at	at	ADP
ftr-428	1669	26	378	378	NUM
ftr-428	1669	27	-	-	SYM
ftr-428	1669	28	79	79	NUM
ftr-428	1669	29	(	(	PUNCT
ftr-428	1669	30	compare	compare	VERB
ftr-428	1669	31	proposedrule	proposedrule	NOUN
ftr-428	1669	32	regarding	regard	VERB
ftr-428	1669	33	retained	retain	VERB
ftr-428	1669	34	beneficial	beneficial	ADJ
ftr-428	1669	35	interests	interest	NOUN
ftr-428	1669	36	to	to	ADP
ftr-428	1669	37	§	§	PROPN
ftr-428	1669	38	25.2511	25.2511	NUM
ftr-428	1669	39	-	-	SYM
ftr-428	1669	40	1(e	1(e	NUM
ftr-428	1669	41	)	)	PUNCT
ftr-428	1669	42	,	,	PUNCT
ftr-428	1669	43	irc	irc	ADV
ftr-428	1669	44	§	§	PROPN
ftr-428	1669	45	2702	2702	NUM
ftr-428	1669	46	)	)	PUNCT
ftr-428	1669	47	;	;	PUNCT
ftr-428	1669	48	charles	charles	PROPN
ftr-428	1669	49	l.b	l.b	PROPN
ftr-428	1669	50	.	.	PROPN
ftr-428	1669	51	lowndes	lowndes	PROPN
ftr-428	1669	52	,	,	PUNCT
ftr-428	1669	53	common	common	ADJ
ftr-428	1669	54	sense	sense	NOUN
ftr-428	1669	55	correlation	correlation	NOUN
ftr-428	1669	56	of	of	ADP
ftr-428	1669	57	the	the	DET
ftr-428	1669	58	estate	estate	NOUN
ftr-428	1669	59	and	and	CCONJ
ftr-428	1669	60	gift	gift	NOUN
ftr-428	1669	61	taxes	taxis	NOUN
ftr-428	1669	62	,	,	PUNCT
ftr-428	1669	63	17	17	NUM
ftr-428	1669	64	u.	u.	PROPN
ftr-428	1669	65	fla	fla	PROPN
ftr-428	1669	66	.	.	PUNCT
ftr-428	1670	1	l.	l.	PROPN
ftr-428	1670	2	rev	rev	PROPN
ftr-428	1670	3	.	.	PROPN
ftr-428	1670	4	507	507	NUM
ftr-428	1670	5	,	,	PUNCT
ftr-428	1670	6	518	518	NUM
ftr-428	1670	7	(	(	PUNCT
ftr-428	1670	8	1965	1965	NUM
ftr-428	1670	9	)	)	PUNCT
ftr-428	1670	10	;	;	PUNCT
ftr-428	1670	11	harry	harry	PROPN
ftr-428	1670	12	l.	l.	PROPN
ftr-428	1670	13	gutman	gutman	PROPN
ftr-428	1670	14	,	,	PUNCT
ftr-428	1670	15	a	a	DET
ftr-428	1670	16	comment	comment	NOUN
ftr-428	1670	17	on	on	ADP
ftr-428	1670	18	the	the	DET
ftr-428	1670	19	aba	aba	PROPN
ftr-428	1670	20	tax	tax	NOUN
ftr-428	1670	21	section	section	NOUN
ftr-428	1670	22	task	task	PROPN
ftr-428	1670	23	force	force	PROPN
ftr-428	1670	24	report	report	NOUN
ftr-428	1670	25	on	on	ADP
ftr-428	1670	26	transfer	transfer	NOUN
ftr-428	1670	27	tax	tax	NOUN
ftr-428	1670	28	restructuring	restructuring	NOUN
ftr-428	1670	29	,	,	PUNCT
ftr-428	1670	30	41	41	NUM
ftr-428	1670	31	tax	tax	NOUN
ftr-428	1670	32	law	law	NOUN
ftr-428	1670	33	.	.	PUNCT
ftr-428	1671	1	653	653	NUM
ftr-428	1671	2	,	,	PUNCT
ftr-428	1671	3	676	676	NUM
ftr-428	1671	4	(	(	PUNCT
ftr-428	1671	5	1988	1988	NUM
ftr-428	1671	6	)	)	PUNCT
ftr-428	1671	7	(	(	PUNCT
ftr-428	1671	8	advocating	advocate	VERB
ftr-428	1671	9	a	a	DET
ftr-428	1671	10	hard	hard	ADJ
ftr-428	1671	11	-	-	PUNCT
ftr-428	1671	12	to	to	ADP
ftr-428	1671	13	-	-	PUNCT
ftr-428	1671	14	complete	complete	ADJ
ftr-428	1671	15	rule	rule	NOUN
ftr-428	1671	16	where	where	SCONJ
ftr-428	1671	17	the	the	DET
ftr-428	1671	18	estate	estate	NOUN
ftr-428	1671	19	and	and	CCONJ
ftr-428	1671	20	gift	gift	NOUN
ftr-428	1671	21	tax	tax	NOUN
ftr-428	1671	22	bases	basis	NOUN
ftr-428	1671	23	are	be	AUX
ftr-428	1671	24	uniform	uniform	ADJ
ftr-428	1671	25	and	and	CCONJ
ftr-428	1671	26	where	where	SCONJ
ftr-428	1671	27	the	the	DET
ftr-428	1671	28	donor	donor	NOUN
ftr-428	1671	29	can	can	AUX
ftr-428	1671	30	no	no	ADV
ftr-428	1671	31	longer	long	ADV
ftr-428	1671	32	affect	affect	VERB
ftr-428	1671	33	the	the	DET
ftr-428	1671	34	enjoyment	enjoyment	NOUN
ftr-428	1671	35	of	of	ADP
ftr-428	1671	36	the	the	DET
ftr-428	1671	37	property	property	NOUN
ftr-428	1671	38	)	)	PUNCT
ftr-428	1671	39	;	;	PUNCT
ftr-428	1671	40	see	see	VERB
ftr-428	1671	41	generally	generally	ADV
ftr-428	1671	42	,	,	PUNCT
ftr-428	1671	43	josephm	josephm	PROPN
ftr-428	1671	44	.	.	PUNCT
ftr-428	1672	1	dodge	dodge	PROPN
ftr-428	1672	2	,	,	PUNCT
ftr-428	1672	3	redoing	redo	VERB
ftr-428	1672	4	the	the	DET
ftr-428	1672	5	estate	estate	NOUN
ftr-428	1672	6	and	and	CCONJ
ftr-428	1672	7	gift	gift	NOUN
ftr-428	1672	8	taxes	taxis	NOUN
ftr-428	1672	9	along	along	ADP
ftr-428	1672	10	easy	easy	ADJ
ftr-428	1672	11	-	-	PUNCT
ftr-428	1672	12	tovalue	tovalue	NOUN
ftr-428	1672	13	lines	line	NOUN
ftr-428	1672	14	,	,	PUNCT
ftr-428	1672	15	43	43	NUM
ftr-428	1672	16	tax	tax	NOUN
ftr-428	1672	17	l.	l.	PROPN
ftr-428	1672	18	rev	rev	PROPN
ftr-428	1672	19	.	.	PROPN
ftr-428	1672	20	241	241	NUM
ftr-428	1672	21	(	(	PUNCT
ftr-428	1672	22	1988	1988	NUM
ftr-428	1672	23	)	)	PUNCT
ftr-428	1672	24	(	(	PUNCT
ftr-428	1672	25	professor	professor	NOUN
ftr-428	1672	26	dodge	dodge	PROPN
ftr-428	1672	27	emphasized	emphasize	VERB
ftr-428	1672	28	the	the	DET
ftr-428	1672	29	appropriateness	appropriateness	NOUN
ftr-428	1672	30	of	of	ADP
ftr-428	1672	31	"	"	PUNCT
ftr-428	1672	32	hard	hard	ADJ
ftr-428	1672	33	-	-	PUNCT
ftr-428	1672	34	to	to	ADP
ftr-428	1672	35	-	-	PUNCT
ftr-428	1672	36	complete	complete	ADJ
ftr-428	1672	37	"	"	PUNCT
ftr-428	1672	38	rules	rule	NOUN
ftr-428	1672	39	to	to	PART
ftr-428	1672	40	tax	tax	VERB
ftr-428	1672	41	,	,	PUNCT
ftr-428	1672	42	at	at	ADP
ftr-428	1672	43	the	the	DET
ftr-428	1672	44	decedent	decedent	NOUN
ftr-428	1672	45	's	's	PART
ftr-428	1672	46	death	death	NOUN
ftr-428	1672	47	,	,	PUNCT
ftr-428	1672	48	inter	inter	ADJ
ftr-428	1672	49	vivos	vivos	ADJ
ftr-428	1672	50	transfers	transfer	NOUN
ftr-428	1672	51	that	that	PRON
ftr-428	1672	52	are	be	AUX
ftr-428	1672	53	essentially	essentially	ADV
ftr-428	1672	54	testamentary	testamentary	ADJ
ftr-428	1672	55	.	.	PUNCT
ftr-428	1673	1	he	he	PRON
ftr-428	1673	2	proposed	propose	VERB
ftr-428	1673	3	that	that	SCONJ
ftr-428	1673	4	gifts	gift	NOUN
ftr-428	1673	5	not	not	PART
ftr-428	1673	6	be	be	AUX
ftr-428	1673	7	valued	value	VERB
ftr-428	1673	8	based	base	VERB
ftr-428	1673	9	"	"	PUNCT
ftr-428	1673	10	on	on	ADP
ftr-428	1673	11	estimates	estimate	NOUN
ftr-428	1673	12	of	of	ADP
ftr-428	1673	13	,	,	PUNCT
ftr-428	1673	14	or	or	CCONJ
ftr-428	1673	15	speculation	speculation	NOUN
ftr-428	1673	16	about	about	ADP
ftr-428	1673	17	,	,	PUNCT
ftr-428	1673	18	future	future	ADJ
ftr-428	1673	19	events	event	NOUN
ftr-428	1673	20	and	and	CCONJ
ftr-428	1673	21	by	by	ADP
ftr-428	1673	22	analyzing	analyze	VERB
ftr-428	1673	23	relevant	relevant	ADJ
ftr-428	1673	24	events	event	NOUN
ftr-428	1673	25	as	as	SCONJ
ftr-428	1673	26	they	they	PRON
ftr-428	1673	27	actually	actually	ADV
ftr-428	1673	28	occur	occur	VERB
ftr-428	1673	29	.	.	PUNCT
ftr-428	1674	1	hindsight	hindsight	ADJ
ftr-428	1674	2	,	,	PUNCT
ftr-428	1674	3	in	in	ADP
ftr-428	1674	4	other	other	ADJ
ftr-428	1674	5	words	word	NOUN
ftr-428	1674	6	,	,	PUNCT
ftr-428	1674	7	should	should	AUX
ftr-428	1674	8	be	be	AUX
ftr-428	1674	9	used	use	VERB
ftr-428	1674	10	whenever	whenever	SCONJ
ftr-428	1674	11	possible	possible	ADJ
ftr-428	1674	12	.	.	PUNCT
ftr-428	1675	1	for	for	ADP
ftr-428	1675	2	example	example	NOUN
ftr-428	1675	3	,	,	PUNCT
ftr-428	1675	4	the	the	DET
ftr-428	1675	5	ultimate	ultimate	ADJ
ftr-428	1675	6	transfer	transfer	NOUN
ftr-428	1675	7	tax	tax	NOUN
ftr-428	1675	8	effect	effect	NOUN
ftr-428	1675	9	of	of	ADP
ftr-428	1675	10	inter	inter	ADJ
ftr-428	1675	11	vivos	vivos	ADJ
ftr-428	1675	12	transfers	transfer	NOUN
ftr-428	1675	13	with	with	ADP
ftr-428	1675	14	retained	retain	VERB
ftr-428	1675	15	interests	interest	NOUN
ftr-428	1675	16	should	should	AUX
ftr-428	1675	17	be	be	AUX
ftr-428	1675	18	suspended	suspend	VERB
ftr-428	1675	19	until	until	SCONJ
ftr-428	1675	20	the	the	DET
ftr-428	1675	21	retained	retain	VERB
ftr-428	1675	22	interest	interest	NOUN
ftr-428	1675	23	expires	expire	VERB
ftr-428	1675	24	or	or	CCONJ
ftr-428	1675	25	the	the	DET
ftr-428	1675	26	transferor	transferor	NOUN
ftr-428	1675	27	dies	die	VERB
ftr-428	1675	28	,	,	PUNCT
ftr-428	1675	29	whichever	whichever	PRON
ftr-428	1675	30	occurs	occur	VERB
ftr-428	1675	31	first	first	ADV
ftr-428	1675	32	.	.	PUNCT
ftr-428	1676	1	similarly	similarly	ADV
ftr-428	1676	2	,	,	PUNCT
ftr-428	1676	3	certain	certain	ADJ
ftr-428	1676	4	inter	inter	ADJ
ftr-428	1676	5	vivos	vivos	ADJ
ftr-428	1676	6	transactions	transaction	NOUN
ftr-428	1676	7	that	that	PRON
ftr-428	1676	8	attempt	attempt	VERB
ftr-428	1676	9	to	to	ADP
ftr-428	1676	10	2001	2001	NUM
ftr-428	1676	11	]	]	PUNCT
ftr-428	1677	1	florida	florida	PROPN
ftr-428	1677	2	tax	tax	PROPN
ftr-428	1677	3	review	review	NOUN
ftr-428	1677	4	however	however	ADV
ftr-428	1677	5	,	,	PUNCT
ftr-428	1677	6	categorizing	categorize	VERB
ftr-428	1677	7	a	a	DET
ftr-428	1677	8	transfer	transfer	NOUN
ftr-428	1677	9	as	as	ADP
ftr-428	1677	10	essentially	essentially	ADV
ftr-428	1677	11	testamentary	testamentary	ADJ
ftr-428	1677	12	or	or	CCONJ
ftr-428	1677	13	as	as	ADV
ftr-428	1677	14	essentially	essentially	ADV
ftr-428	1677	15	inter	inter	ADJ
ftr-428	1677	16	vivos	vivos	NOUN
ftr-428	1677	17	depending	depend	VERB
ftr-428	1677	18	upon	upon	SCONJ
ftr-428	1677	19	the	the	DET
ftr-428	1677	20	contingency	contingency	NOUN
ftr-428	1677	21	itself	itself	PRON
ftr-428	1677	22	ignores	ignore	VERB
ftr-428	1677	23	the	the	DET
ftr-428	1677	24	issue	issue	NOUN
ftr-428	1677	25	of	of	ADP
ftr-428	1677	26	control	control	NOUN
ftr-428	1677	27	and	and	CCONJ
ftr-428	1677	28	its	its	PRON
ftr-428	1677	29	concomitant	concomitant	ADJ
ftr-428	1677	30	potential	potential	NOUN
ftr-428	1677	31	for	for	ADP
ftr-428	1677	32	abuse	abuse	NOUN
ftr-428	1677	33	.	.	PUNCT
ftr-428	1678	1	thus	thus	ADV
ftr-428	1678	2	,	,	PUNCT
ftr-428	1678	3	fashioning	fashion	VERB
ftr-428	1678	4	rules	rule	NOUN
ftr-428	1678	5	for	for	ADP
ftr-428	1678	6	determining	determine	VERB
ftr-428	1678	7	where	where	SCONJ
ftr-428	1678	8	on	on	ADP
ftr-428	1678	9	a	a	DET
ftr-428	1678	10	continuum	continuum	NOUN
ftr-428	1678	11	of	of	ADP
ftr-428	1678	12	lifetime	lifetime	NOUN
ftr-428	1678	13	or	or	CCONJ
ftr-428	1678	14	testamentary	testamentary	ADJ
ftr-428	1678	15	transfers	transfer	NOUN
ftr-428	1678	16	a	a	DET
ftr-428	1678	17	particular	particular	ADJ
ftr-428	1678	18	decedent	decedent	NOUN
ftr-428	1678	19	-	-	PUNCT
ftr-428	1678	20	created	create	VERB
ftr-428	1678	21	contingency	contingency	NOUN
ftr-428	1678	22	falls	fall	NOUN
ftr-428	1678	23	may	may	AUX
ftr-428	1678	24	increase	increase	VERB
ftr-428	1678	25	complexity	complexity	NOUN
ftr-428	1678	26	without	without	ADP
ftr-428	1678	27	substantial	substantial	ADJ
ftr-428	1678	28	equitable	equitable	ADJ
ftr-428	1678	29	gains	gain	NOUN
ftr-428	1678	30	.	.	PUNCT
ftr-428	1679	1	additionally	additionally	ADV
ftr-428	1679	2	,	,	PUNCT
ftr-428	1679	3	analyzing	analyze	VERB
ftr-428	1679	4	the	the	DET
ftr-428	1679	5	transfer	transfer	NOUN
ftr-428	1679	6	after	after	ADP
ftr-428	1679	7	the	the	DET
ftr-428	1679	8	imposition	imposition	NOUN
ftr-428	1679	9	of	of	ADP
ftr-428	1679	10	a	a	DET
ftr-428	1679	11	decedent	decedent	NOUN
ftr-428	1679	12	-	-	PUNCT
ftr-428	1679	13	created	create	VERB
ftr-428	1679	14	contingency	contingency	NOUN
ftr-428	1679	15	misdirects	misdirect	VERB
ftr-428	1679	16	the	the	DET
ftr-428	1679	17	focus	focus	NOUN
ftr-428	1679	18	from	from	ADP
ftr-428	1679	19	control	control	NOUN
ftr-428	1679	20	to	to	ADP
ftr-428	1679	21	the	the	DET
ftr-428	1679	22	result	result	NOUN
ftr-428	1679	23	of	of	ADP
ftr-428	1679	24	the	the	DET
ftr-428	1679	25	decedent	decedent	NOUN
ftr-428	1679	26	's	's	PART
ftr-428	1679	27	exercise	exercise	NOUN
ftr-428	1679	28	of	of	ADP
ftr-428	1679	29	his	his	PRON
ftr-428	1679	30	control	control	NOUN
ftr-428	1679	31	.	.	PUNCT
ftr-428	1680	1	the	the	DET
ftr-428	1680	2	primary	primary	ADJ
ftr-428	1680	3	emphasis	emphasis	NOUN
ftr-428	1680	4	should	should	AUX
ftr-428	1680	5	be	be	AUX
ftr-428	1680	6	placed	place	VERB
ftr-428	1680	7	on	on	ADP
ftr-428	1680	8	the	the	DET
ftr-428	1680	9	imposition	imposition	NOUN
ftr-428	1680	10	of	of	ADP
ftr-428	1680	11	the	the	DET
ftr-428	1680	12	contingency	contingency	NOUN
ftr-428	1680	13	in	in	ADP
ftr-428	1680	14	the	the	DET
ftr-428	1680	15	first	first	ADJ
ftr-428	1680	16	place	place	NOUN
ftr-428	1680	17	and	and	CCONJ
ftr-428	1680	18	on	on	ADP
ftr-428	1680	19	who	who	PRON
ftr-428	1680	20	controls	control	VERB
ftr-428	1680	21	that	that	DET
ftr-428	1680	22	decision	decision	NOUN
ftr-428	1680	23	.	.	PUNCT
ftr-428	1681	1	with	with	ADP
ftr-428	1681	2	rules	rule	NOUN
ftr-428	1681	3	of	of	ADP
ftr-428	1681	4	full	full	ADJ
ftr-428	1681	5	inclusion	inclusion	NOUN
ftr-428	1681	6	for	for	ADP
ftr-428	1681	7	partial	partial	ADJ
ftr-428	1681	8	transfers	transfer	NOUN
ftr-428	1681	9	of	of	ADP
ftr-428	1681	10	property	property	NOUN
ftr-428	1681	11	,	,	PUNCT
ftr-428	1681	12	moreover	moreover	ADV
ftr-428	1681	13	,	,	PUNCT
ftr-428	1681	14	congress	congress	PROPN
ftr-428	1681	15	would	would	AUX
ftr-428	1681	16	be	be	AUX
ftr-428	1681	17	underlining	underline	VERB
ftr-428	1681	18	its	its	PRON
ftr-428	1681	19	policy	policy	NOUN
ftr-428	1681	20	of	of	ADP
ftr-428	1681	21	encouraging	encourage	VERB
ftr-428	1681	22	simple	simple	NOUN
ftr-428	1681	23	,	,	PUNCT
ftr-428	1681	24	completed	complete	VERB
ftr-428	1681	25	transfers	transfer	NOUN
ftr-428	1681	26	of	of	ADP
ftr-428	1681	27	property	property	NOUN
ftr-428	1681	28	.	.	PUNCT
ftr-428	1682	1	fix	fix	VERB
ftr-428	1682	2	low	low	ADJ
ftr-428	1682	3	transfer	transfer	NOUN
ftr-428	1682	4	tax	tax	NOUN
ftr-428	1682	5	values	value	NOUN
ftr-428	1682	6	should	should	AUX
ftr-428	1682	7	be	be	AUX
ftr-428	1682	8	held	hold	VERB
ftr-428	1682	9	open	open	ADJ
ftr-428	1682	10	until	until	ADP
ftr-428	1682	11	death	death	NOUN
ftr-428	1682	12	.	.	PUNCT
ftr-428	1683	1	i	i	PRON
ftr-428	1683	2	d.	d.	PROPN
ftr-428	1683	3	at	at	ADP
ftr-428	1683	4	244	244	NUM
ftr-428	1683	5	)	)	PUNCT
ftr-428	1683	6	.	.	PUNCT
ftr-428	1684	1	[	[	X
ftr-428	1684	2	vol	vol	NOUN
ftr-428	1684	3	.	.	PUNCT
ftr-428	1684	4	5:2	5:2	NUM