id	sid	tid	token	lemma	pos
ftr-431	1	1	florida	florida	PROPN
ftr-431	1	2	tax	tax	NOUN
ftr-431	1	3	review	review	NOUN
ftr-431	1	4	volume	volume	NOUN
ftr-431	1	5	5	5	NUM
ftr-431	1	6	2001	2001	NUM
ftr-431	1	7	number	number	NOUN
ftr-431	1	8	5	5	NUM
ftr-431	1	9	equity	equity	NOUN
ftr-431	1	10	and	and	CCONJ
ftr-431	1	11	the	the	DET
ftr-431	1	12	article	article	NOUN
ftr-431	1	13	i	i	PRON
ftr-431	1	14	court	court	NOUN
ftr-431	1	15	:	:	PUNCT
ftr-431	1	16	is	be	AUX
ftr-431	1	17	the	the	DET
ftr-431	1	18	tax	tax	NOUN
ftr-431	1	19	court	court	NOUN
ftr-431	1	20	’s	’s	PART
ftr-431	1	21	exercise	exercise	NOUN
ftr-431	1	22	of	of	ADP
ftr-431	1	23	equitable	equitable	ADJ
ftr-431	1	24	powers	power	NOUN
ftr-431	1	25	constitutional	constitutional	ADJ
ftr-431	1	26	?	?	PUNCT
ftr-431	2	1	leandra	leandra	PROPN
ftr-431	2	2	lederman	lederman	PROPN
ftr-431	2	3	*	*	PROPN
ftr-431	2	4	i.	i.	PROPN
ftr-431	2	5	introduction	introduction	NOUN
ftr-431	2	6	..	..	PUNCT
ftr-431	2	7	.	.	PUNCT
ftr-431	2	8	.	.	PUNCT
ftr-431	2	9	.	.	PUNCT
ftr-431	2	10	.	.	PUNCT
ftr-431	2	11	.	.	PUNCT
ftr-431	2	12	.	.	PUNCT
ftr-431	2	13	.	.	PUNCT
ftr-431	2	14	.	.	PUNCT
ftr-431	2	15	.	.	PUNCT
ftr-431	2	16	.	.	PUNCT
ftr-431	2	17	.	.	PUNCT
ftr-431	2	18	.	.	PUNCT
ftr-431	2	19	.	.	PUNCT
ftr-431	2	20	.	.	PUNCT
ftr-431	2	21	.	.	PUNCT
ftr-431	2	22	.	.	PUNCT
ftr-431	2	23	.	.	PUNCT
ftr-431	2	24	.	.	PUNCT
ftr-431	2	25	.	.	PUNCT
ftr-431	2	26	.	.	PUNCT
ftr-431	2	27	.	.	PUNCT
ftr-431	2	28	.	.	PUNCT
ftr-431	2	29	.	.	PUNCT
ftr-431	2	30	.	.	PUNCT
ftr-431	2	31	.	.	PUNCT
ftr-431	2	32	.	.	PUNCT
ftr-431	2	33	.	.	PUNCT
ftr-431	2	34	.	.	PUNCT
ftr-431	2	35	.	.	PUNCT
ftr-431	2	36	.	.	PUNCT
ftr-431	2	37	.	.	PUNCT
ftr-431	2	38	.	.	PUNCT
ftr-431	2	39	.	.	PUNCT
ftr-431	2	40	.	.	PUNCT
ftr-431	2	41	.	.	PUNCT
ftr-431	2	42	.	.	PUNCT
ftr-431	3	1	.	.	PUNCT
ftr-431	4	1	359	359	NUM
ftr-431	4	2	ii	ii	NOUN
ftr-431	4	3	.	.	PUNCT
ftr-431	5	1	the	the	DET
ftr-431	5	2	role	role	NOUN
ftr-431	5	3	and	and	CCONJ
ftr-431	5	4	powers	power	NOUN
ftr-431	5	5	of	of	ADP
ftr-431	5	6	article	article	NOUN
ftr-431	5	7	i	i	PRON
ftr-431	5	8	courts	court	VERB
ftr-431	5	9	.	.	PUNCT
ftr-431	5	10	.	.	PUNCT
ftr-431	5	11	.	.	PUNCT
ftr-431	5	12	.	.	PUNCT
ftr-431	5	13	.	.	PUNCT
ftr-431	5	14	.	.	PUNCT
ftr-431	5	15	.	.	PUNCT
ftr-431	5	16	.	.	PUNCT
ftr-431	5	17	.	.	PUNCT
ftr-431	5	18	.	.	PUNCT
ftr-431	5	19	.	.	PUNCT
ftr-431	6	1	.	.	PUNCT
ftr-431	7	1	362	362	NUM
ftr-431	7	2	a.	a.	NOUN
ftr-431	7	3	the	the	DET
ftr-431	7	4	constitutional	constitutional	ADJ
ftr-431	7	5	role	role	NOUN
ftr-431	7	6	of	of	ADP
ftr-431	7	7	legislative	legislative	ADJ
ftr-431	7	8	courts	court	NOUN
ftr-431	7	9	.	.	PUNCT
ftr-431	7	10	.	.	PUNCT
ftr-431	7	11	.	.	PUNCT
ftr-431	7	12	.	.	PUNCT
ftr-431	7	13	.	.	PUNCT
ftr-431	7	14	.	.	PUNCT
ftr-431	7	15	.	.	PUNCT
ftr-431	7	16	.	.	PUNCT
ftr-431	8	1	362	362	NUM
ftr-431	8	2	b.	b.	NOUN
ftr-431	8	3	the	the	DET
ftr-431	8	4	tax	tax	NOUN
ftr-431	8	5	court	court	NOUN
ftr-431	8	6	as	as	ADP
ftr-431	8	7	an	an	DET
ftr-431	8	8	article	article	NOUN
ftr-431	8	9	i	i	PRON
ftr-431	8	10	court	court	NOUN
ftr-431	8	11	.	.	PUNCT
ftr-431	8	12	.	.	PUNCT
ftr-431	8	13	.	.	PUNCT
ftr-431	8	14	.	.	PUNCT
ftr-431	8	15	.	.	PUNCT
ftr-431	8	16	.	.	PUNCT
ftr-431	8	17	.	.	PUNCT
ftr-431	8	18	.	.	PUNCT
ftr-431	8	19	.	.	PUNCT
ftr-431	8	20	.	.	PUNCT
ftr-431	8	21	.	.	PUNCT
ftr-431	8	22	.	.	PUNCT
ftr-431	8	23	.	.	PUNCT
ftr-431	8	24	.	.	PUNCT
ftr-431	8	25	.	.	PUNCT
ftr-431	8	26	.	.	PUNCT
ftr-431	9	1	365	365	NUM
ftr-431	9	2	c.	c.	NOUN
ftr-431	9	3	the	the	DET
ftr-431	9	4	powers	power	NOUN
ftr-431	9	5	of	of	ADP
ftr-431	9	6	article	article	NOUN
ftr-431	9	7	i	i	PRON
ftr-431	9	8	courts	court	VERB
ftr-431	9	9	.	.	PUNCT
ftr-431	9	10	.	.	PUNCT
ftr-431	9	11	.	.	PUNCT
ftr-431	9	12	.	.	PUNCT
ftr-431	9	13	.	.	PUNCT
ftr-431	9	14	.	.	PUNCT
ftr-431	9	15	.	.	PUNCT
ftr-431	9	16	.	.	PUNCT
ftr-431	9	17	.	.	PUNCT
ftr-431	9	18	.	.	PUNCT
ftr-431	9	19	.	.	PUNCT
ftr-431	9	20	.	.	PUNCT
ftr-431	9	21	.	.	PUNCT
ftr-431	9	22	.	.	PUNCT
ftr-431	9	23	.	.	PUNCT
ftr-431	9	24	.	.	PUNCT
ftr-431	9	25	.	.	PUNCT
ftr-431	9	26	.	.	PUNCT
ftr-431	9	27	.	.	PUNCT
ftr-431	9	28	.	.	PUNCT
ftr-431	10	1	368	368	NUM
ftr-431	10	2	iii	iii	NOUN
ftr-431	10	3	.	.	PUNCT
ftr-431	11	1	the	the	DET
ftr-431	11	2	origins	origin	NOUN
ftr-431	11	3	of	of	ADP
ftr-431	11	4	equity	equity	NOUN
ftr-431	11	5	and	and	CCONJ
ftr-431	11	6	its	its	PRON
ftr-431	11	7	use	use	NOUN
ftr-431	11	8	in	in	ADP
ftr-431	11	9	article	article	NOUN
ftr-431	11	10	i	i	PRON
ftr-431	11	11	courts	court	NOUN
ftr-431	11	12	.	.	PUNCT
ftr-431	12	1	371	371	NUM
ftr-431	12	2	a.	a.	NOUN
ftr-431	12	3	a	a	DET
ftr-431	12	4	history	history	NOUN
ftr-431	12	5	of	of	ADP
ftr-431	12	6	equity	equity	NOUN
ftr-431	12	7	.	.	PUNCT
ftr-431	12	8	.	.	PUNCT
ftr-431	12	9	.	.	PUNCT
ftr-431	12	10	.	.	PUNCT
ftr-431	12	11	.	.	PUNCT
ftr-431	12	12	.	.	PUNCT
ftr-431	12	13	.	.	PUNCT
ftr-431	12	14	.	.	PUNCT
ftr-431	12	15	.	.	PUNCT
ftr-431	12	16	.	.	PUNCT
ftr-431	12	17	.	.	PUNCT
ftr-431	12	18	.	.	PUNCT
ftr-431	12	19	.	.	PUNCT
ftr-431	12	20	.	.	PUNCT
ftr-431	12	21	.	.	PUNCT
ftr-431	12	22	.	.	PUNCT
ftr-431	12	23	.	.	PUNCT
ftr-431	12	24	.	.	PUNCT
ftr-431	12	25	.	.	PUNCT
ftr-431	12	26	.	.	PUNCT
ftr-431	12	27	.	.	PUNCT
ftr-431	12	28	.	.	PUNCT
ftr-431	12	29	.	.	PUNCT
ftr-431	12	30	.	.	PUNCT
ftr-431	12	31	.	.	PUNCT
ftr-431	12	32	.	.	PUNCT
ftr-431	12	33	.	.	PUNCT
ftr-431	12	34	.	.	PUNCT
ftr-431	13	1	.	.	PUNCT
ftr-431	14	1	371	371	NUM
ftr-431	14	2	1	1	NUM
ftr-431	14	3	.	.	PUNCT
ftr-431	15	1	the	the	DET
ftr-431	15	2	development	development	NOUN
ftr-431	15	3	of	of	ADP
ftr-431	15	4	equity	equity	NOUN
ftr-431	15	5	in	in	ADP
ftr-431	15	6	england	england	PROPN
ftr-431	15	7	.	.	PUNCT
ftr-431	15	8	.	.	PUNCT
ftr-431	15	9	.	.	PUNCT
ftr-431	15	10	.	.	PUNCT
ftr-431	15	11	.	.	PUNCT
ftr-431	15	12	.	.	PUNCT
ftr-431	15	13	.	.	PUNCT
ftr-431	16	1	372	372	NUM
ftr-431	16	2	2	2	NUM
ftr-431	16	3	.	.	PUNCT
ftr-431	16	4	equity	equity	NOUN
ftr-431	16	5	in	in	ADP
ftr-431	16	6	the	the	DET
ftr-431	16	7	united	united	PROPN
ftr-431	16	8	states	states	PROPN
ftr-431	16	9	.	.	PUNCT
ftr-431	16	10	.	.	PUNCT
ftr-431	16	11	.	.	PUNCT
ftr-431	16	12	.	.	PUNCT
ftr-431	16	13	.	.	PUNCT
ftr-431	16	14	.	.	PUNCT
ftr-431	16	15	.	.	PUNCT
ftr-431	16	16	.	.	PUNCT
ftr-431	16	17	.	.	PUNCT
ftr-431	16	18	.	.	PUNCT
ftr-431	16	19	.	.	PUNCT
ftr-431	16	20	.	.	PUNCT
ftr-431	16	21	.	.	PUNCT
ftr-431	16	22	.	.	PUNCT
ftr-431	16	23	.	.	PUNCT
ftr-431	16	24	.	.	PUNCT
ftr-431	16	25	.	.	PUNCT
ftr-431	17	1	374	374	NUM
ftr-431	17	2	b.	b.	PROPN
ftr-431	17	3	equity	equity	PROPN
ftr-431	17	4	in	in	ADP
ftr-431	17	5	article	article	NOUN
ftr-431	17	6	i	i	PRON
ftr-431	17	7	courts	court	VERB
ftr-431	17	8	..	..	PUNCT
ftr-431	17	9	.	.	PUNCT
ftr-431	17	10	.	.	PUNCT
ftr-431	17	11	.	.	PUNCT
ftr-431	17	12	.	.	PUNCT
ftr-431	17	13	.	.	PUNCT
ftr-431	17	14	.	.	PUNCT
ftr-431	17	15	.	.	PUNCT
ftr-431	17	16	.	.	PUNCT
ftr-431	17	17	.	.	PUNCT
ftr-431	17	18	.	.	PUNCT
ftr-431	17	19	.	.	PUNCT
ftr-431	17	20	.	.	PUNCT
ftr-431	17	21	.	.	PUNCT
ftr-431	17	22	.	.	PUNCT
ftr-431	17	23	.	.	PUNCT
ftr-431	17	24	.	.	PUNCT
ftr-431	17	25	.	.	PUNCT
ftr-431	17	26	.	.	PUNCT
ftr-431	17	27	.	.	PUNCT
ftr-431	17	28	.	.	PUNCT
ftr-431	17	29	.	.	PUNCT
ftr-431	17	30	.	.	PUNCT
ftr-431	17	31	.	.	PUNCT
ftr-431	18	1	375	375	NUM
ftr-431	18	2	1	1	NUM
ftr-431	18	3	.	.	PUNCT
ftr-431	19	1	in	in	ADP
ftr-431	19	2	general	general	ADJ
ftr-431	19	3	.	.	PUNCT
ftr-431	19	4	.	.	PUNCT
ftr-431	19	5	.	.	PUNCT
ftr-431	19	6	.	.	PUNCT
ftr-431	19	7	.	.	PUNCT
ftr-431	19	8	.	.	PUNCT
ftr-431	19	9	.	.	PUNCT
ftr-431	19	10	.	.	PUNCT
ftr-431	19	11	.	.	PUNCT
ftr-431	19	12	.	.	PUNCT
ftr-431	19	13	.	.	PUNCT
ftr-431	19	14	.	.	PUNCT
ftr-431	19	15	.	.	PUNCT
ftr-431	19	16	.	.	PUNCT
ftr-431	19	17	.	.	PUNCT
ftr-431	19	18	.	.	PUNCT
ftr-431	19	19	.	.	PUNCT
ftr-431	19	20	.	.	PUNCT
ftr-431	19	21	.	.	PUNCT
ftr-431	19	22	.	.	PUNCT
ftr-431	19	23	.	.	PUNCT
ftr-431	19	24	.	.	PUNCT
ftr-431	19	25	.	.	PUNCT
ftr-431	19	26	.	.	PUNCT
ftr-431	19	27	.	.	PUNCT
ftr-431	19	28	.	.	PUNCT
ftr-431	19	29	.	.	PUNCT
ftr-431	19	30	.	.	PUNCT
ftr-431	19	31	.	.	PUNCT
ftr-431	19	32	.	.	PUNCT
ftr-431	20	1	375	375	NUM
ftr-431	20	2	2	2	NUM
ftr-431	20	3	.	.	PUNCT
ftr-431	20	4	equity	equity	NOUN
ftr-431	20	5	in	in	ADP
ftr-431	20	6	the	the	DET
ftr-431	20	7	tax	tax	NOUN
ftr-431	20	8	court	court	NOUN
ftr-431	20	9	..	..	PUNCT
ftr-431	20	10	.	.	PUNCT
ftr-431	20	11	.	.	PUNCT
ftr-431	20	12	.	.	PUNCT
ftr-431	20	13	.	.	PUNCT
ftr-431	20	14	.	.	PUNCT
ftr-431	20	15	.	.	PUNCT
ftr-431	20	16	.	.	PUNCT
ftr-431	20	17	.	.	PUNCT
ftr-431	20	18	.	.	PUNCT
ftr-431	20	19	.	.	PUNCT
ftr-431	20	20	.	.	PUNCT
ftr-431	20	21	.	.	PUNCT
ftr-431	20	22	.	.	PUNCT
ftr-431	20	23	.	.	PUNCT
ftr-431	20	24	.	.	PUNCT
ftr-431	20	25	.	.	PUNCT
ftr-431	20	26	.	.	PUNCT
ftr-431	21	1	.	.	PUNCT
ftr-431	22	1	378	378	NUM
ftr-431	22	2	a.	a.	NOUN
ftr-431	22	3	the	the	DET
ftr-431	22	4	equitable	equitable	ADJ
ftr-431	22	5	recoupment	recoupment	NOUN
ftr-431	22	6	saga	saga	NOUN
ftr-431	22	7	.	.	PUNCT
ftr-431	22	8	.	.	PUNCT
ftr-431	22	9	.	.	PUNCT
ftr-431	22	10	.	.	PUNCT
ftr-431	22	11	.	.	PUNCT
ftr-431	22	12	.	.	PUNCT
ftr-431	23	1	379	379	NUM
ftr-431	23	2	b.	b.	PROPN
ftr-431	23	3	equitable	equitable	PROPN
ftr-431	23	4	estoppel	estoppel	PROPN
ftr-431	23	5	..	..	PUNCT
ftr-431	23	6	.	.	PUNCT
ftr-431	23	7	.	.	PUNCT
ftr-431	23	8	.	.	PUNCT
ftr-431	23	9	.	.	PUNCT
ftr-431	23	10	.	.	PUNCT
ftr-431	23	11	.	.	PUNCT
ftr-431	23	12	.	.	PUNCT
ftr-431	23	13	.	.	PUNCT
ftr-431	23	14	.	.	PUNCT
ftr-431	23	15	.	.	PUNCT
ftr-431	23	16	.	.	PUNCT
ftr-431	23	17	.	.	PUNCT
ftr-431	23	18	.	.	PUNCT
ftr-431	23	19	.	.	PUNCT
ftr-431	23	20	.	.	PUNCT
ftr-431	24	1	388	388	NUM
ftr-431	24	2	c.	c.	NOUN
ftr-431	24	3	equitable	equitable	VERB
ftr-431	24	4	innocent	innocent	ADJ
ftr-431	24	5	spouse	spouse	NOUN
ftr-431	24	6	relief	relief	NOUN
ftr-431	24	7	.	.	PUNCT
ftr-431	24	8	.	.	PUNCT
ftr-431	24	9	.	.	PUNCT
ftr-431	24	10	.	.	PUNCT
ftr-431	25	1	.	.	PUNCT
ftr-431	26	1	390	390	NUM
ftr-431	26	2	iv	iv	X
ftr-431	26	3	.	.	PUNCT
ftr-431	27	1	the	the	DET
ftr-431	27	2	tax	tax	NOUN
ftr-431	27	3	court	court	NOUN
ftr-431	27	4	:	:	PUNCT
ftr-431	27	5	does	do	AUX
ftr-431	27	6	it	it	PRON
ftr-431	27	7	have	have	VERB
ftr-431	27	8	equitable	equitable	ADJ
ftr-431	27	9	powers	power	NOUN
ftr-431	27	10	?	?	PUNCT
ftr-431	27	11	.	.	PUNCT
ftr-431	27	12	.	.	PUNCT
ftr-431	27	13	.	.	PUNCT
ftr-431	27	14	.	.	PUNCT
ftr-431	28	1	.	.	PUNCT
ftr-431	29	1	393	393	NUM
ftr-431	29	2	a.	a.	NOUN
ftr-431	29	3	the	the	DET
ftr-431	29	4	parallelism	parallelism	NOUN
ftr-431	29	5	fallacy	fallacy	NOUN
ftr-431	29	6	.	.	PUNCT
ftr-431	29	7	.	.	PUNCT
ftr-431	29	8	.	.	PUNCT
ftr-431	29	9	.	.	PUNCT
ftr-431	29	10	.	.	PUNCT
ftr-431	29	11	.	.	PUNCT
ftr-431	29	12	.	.	PUNCT
ftr-431	29	13	.	.	PUNCT
ftr-431	29	14	.	.	PUNCT
ftr-431	29	15	.	.	PUNCT
ftr-431	29	16	.	.	PUNCT
ftr-431	29	17	.	.	PUNCT
ftr-431	29	18	.	.	PUNCT
ftr-431	29	19	.	.	PUNCT
ftr-431	29	20	.	.	PUNCT
ftr-431	29	21	.	.	PUNCT
ftr-431	29	22	.	.	PUNCT
ftr-431	29	23	.	.	PUNCT
ftr-431	29	24	.	.	PUNCT
ftr-431	29	25	.	.	PUNCT
ftr-431	29	26	.	.	PUNCT
ftr-431	29	27	.	.	PUNCT
ftr-431	29	28	.	.	PUNCT
ftr-431	29	29	.	.	PUNCT
ftr-431	29	30	.	.	PUNCT
ftr-431	30	1	396	396	NUM
ftr-431	30	2	b.	b.	PROPN
ftr-431	30	3	possible	possible	ADJ
ftr-431	30	4	sources	source	NOUN
ftr-431	30	5	of	of	ADP
ftr-431	30	6	power	power	NOUN
ftr-431	30	7	to	to	PART
ftr-431	30	8	apply	apply	VERB
ftr-431	30	9	equitable	equitable	ADJ
ftr-431	30	10	principles	principle	NOUN
ftr-431	30	11	.	.	PUNCT
ftr-431	30	12	.	.	PUNCT
ftr-431	30	13	.	.	PUNCT
ftr-431	30	14	.	.	PUNCT
ftr-431	30	15	.	.	PUNCT
ftr-431	30	16	.	.	PUNCT
ftr-431	30	17	.	.	PUNCT
ftr-431	30	18	.	.	PUNCT
ftr-431	30	19	.	.	PUNCT
ftr-431	30	20	.	.	PUNCT
ftr-431	30	21	.	.	PUNCT
ftr-431	30	22	.	.	PUNCT
ftr-431	30	23	.	.	PUNCT
ftr-431	30	24	.	.	PUNCT
ftr-431	30	25	.	.	PUNCT
ftr-431	30	26	.	.	PUNCT
ftr-431	30	27	.	.	PUNCT
ftr-431	30	28	.	.	PUNCT
ftr-431	30	29	.	.	PUNCT
ftr-431	30	30	.	.	PUNCT
ftr-431	30	31	.	.	PUNCT
ftr-431	30	32	.	.	PUNCT
ftr-431	30	33	.	.	PUNCT
ftr-431	30	34	.	.	PUNCT
ftr-431	30	35	.	.	PUNCT
ftr-431	30	36	.	.	PUNCT
ftr-431	30	37	.	.	PUNCT
ftr-431	30	38	.	.	PUNCT
ftr-431	30	39	.	.	PUNCT
ftr-431	30	40	.	.	PUNCT
ftr-431	30	41	.	.	PUNCT
ftr-431	30	42	.	.	PUNCT
ftr-431	30	43	.	.	PUNCT
ftr-431	30	44	.	.	PUNCT
ftr-431	30	45	.	.	PUNCT
ftr-431	30	46	.	.	PUNCT
ftr-431	30	47	.	.	PUNCT
ftr-431	30	48	.	.	PUNCT
ftr-431	30	49	.	.	PUNCT
ftr-431	30	50	.	.	PUNCT
ftr-431	30	51	.	.	PUNCT
ftr-431	30	52	.	.	PUNCT
ftr-431	30	53	.	.	PUNCT
ftr-431	30	54	.	.	PUNCT
ftr-431	30	55	.	.	PUNCT
ftr-431	31	1	399	399	NUM
ftr-431	31	2	1	1	NUM
ftr-431	31	3	.	.	X
ftr-431	32	1	four	four	NUM
ftr-431	32	2	categories	category	NOUN
ftr-431	32	3	of	of	ADP
ftr-431	32	4	cases	case	NOUN
ftr-431	32	5	.	.	PUNCT
ftr-431	32	6	.	.	PUNCT
ftr-431	32	7	.	.	PUNCT
ftr-431	32	8	.	.	PUNCT
ftr-431	32	9	.	.	PUNCT
ftr-431	32	10	.	.	PUNCT
ftr-431	32	11	.	.	PUNCT
ftr-431	32	12	.	.	PUNCT
ftr-431	32	13	.	.	PUNCT
ftr-431	32	14	.	.	PUNCT
ftr-431	32	15	.	.	PUNCT
ftr-431	32	16	.	.	PUNCT
ftr-431	32	17	.	.	PUNCT
ftr-431	32	18	.	.	PUNCT
ftr-431	32	19	.	.	PUNCT
ftr-431	32	20	.	.	PUNCT
ftr-431	32	21	.	.	PUNCT
ftr-431	32	22	.	.	PUNCT
ftr-431	33	1	399	399	NUM
ftr-431	33	2	2	2	NUM
ftr-431	33	3	.	.	PUNCT
ftr-431	34	1	the	the	DET
ftr-431	34	2	indebitatus	indebitatus	ADJ
ftr-431	34	3	assumpsit	assumpsit	NOUN
ftr-431	34	4	ancestry	ancestry	NOUN
ftr-431	34	5	of	of	ADP
ftr-431	34	6	tax	tax	NOUN
ftr-431	34	7	refund	refund	NOUN
ftr-431	34	8	claims	claim	NOUN
ftr-431	34	9	.	.	PUNCT
ftr-431	34	10	.	.	PUNCT
ftr-431	34	11	.	.	PUNCT
ftr-431	34	12	.	.	PUNCT
ftr-431	34	13	.	.	PUNCT
ftr-431	34	14	.	.	PUNCT
ftr-431	34	15	.	.	PUNCT
ftr-431	34	16	.	.	PUNCT
ftr-431	34	17	.	.	PUNCT
ftr-431	34	18	.	.	PUNCT
ftr-431	34	19	.	.	PUNCT
ftr-431	34	20	.	.	PUNCT
ftr-431	34	21	.	.	PUNCT
ftr-431	34	22	.	.	PUNCT
ftr-431	34	23	.	.	PUNCT
ftr-431	34	24	.	.	PUNCT
ftr-431	34	25	.	.	PUNCT
ftr-431	34	26	.	.	PUNCT
ftr-431	34	27	.	.	PUNCT
ftr-431	34	28	.	.	PUNCT
ftr-431	34	29	.	.	PUNCT
ftr-431	34	30	.	.	PUNCT
ftr-431	34	31	.	.	PUNCT
ftr-431	34	32	.	.	PUNCT
ftr-431	34	33	.	.	PUNCT
ftr-431	34	34	.	.	PUNCT
ftr-431	34	35	.	.	PUNCT
ftr-431	34	36	.	.	PUNCT
ftr-431	34	37	.	.	PUNCT
ftr-431	34	38	.	.	PUNCT
ftr-431	34	39	.	.	PUNCT
ftr-431	34	40	.	.	PUNCT
ftr-431	34	41	.	.	PUNCT
ftr-431	35	1	401	401	NUM
ftr-431	35	2	a.	a.	NOUN
ftr-431	35	3	the	the	DET
ftr-431	35	4	tax	tax	NOUN
ftr-431	35	5	refund	refund	NOUN
ftr-431	35	6	action	action	NOUN
ftr-431	35	7	and	and	CCONJ
ftr-431	35	8	the	the	DET
ftr-431	35	9	tax	tax	NOUN
ftr-431	35	10	court	court	NOUN
ftr-431	35	11	overpayment	overpayment	NOUN
ftr-431	35	12	claim	claim	NOUN
ftr-431	35	13	.	.	PUNCT
ftr-431	35	14	.	.	PUNCT
ftr-431	35	15	.	.	PUNCT
ftr-431	35	16	.	.	PUNCT
ftr-431	35	17	.	.	PUNCT
ftr-431	35	18	.	.	PUNCT
ftr-431	35	19	.	.	PUNCT
ftr-431	35	20	.	.	PUNCT
ftr-431	35	21	.	.	PUNCT
ftr-431	35	22	.	.	PUNCT
ftr-431	35	23	.	.	PUNCT
ftr-431	35	24	.	.	PUNCT
ftr-431	35	25	.	.	PUNCT
ftr-431	35	26	.	.	PUNCT
ftr-431	35	27	.	.	PUNCT
ftr-431	36	1	.	.	PUNCT
ftr-431	37	1	402	402	NUM
ftr-431	37	2	*	*	PUNCT
ftr-431	37	3	associate	associate	NOUN
ftr-431	37	4	professor	professor	NOUN
ftr-431	37	5	,	,	PUNCT
ftr-431	37	6	george	george	PROPN
ftr-431	37	7	mason	mason	PROPN
ftr-431	37	8	university	university	PROPN
ftr-431	37	9	school	school	NOUN
ftr-431	37	10	of	of	ADP
ftr-431	37	11	law	law	NOUN
ftr-431	37	12	.	.	PUNCT
ftr-431	38	1	i	i	PRON
ftr-431	38	2	am	be	AUX
ftr-431	38	3	extremely	extremely	ADV
ftr-431	38	4	grateful	grateful	ADJ
ftr-431	38	5	to	to	ADP
ftr-431	38	6	terry	terry	PROPN
ftr-431	38	7	chorvat	chorvat	PROPN
ftr-431	38	8	,	,	PUNCT
ftr-431	38	9	david	david	PROPN
ftr-431	38	10	hyman	hyman	PROPN
ftr-431	38	11	,	,	PUNCT
ftr-431	38	12	matthew	matthew	PROPN
ftr-431	38	13	mirow	mirow	PROPN
ftr-431	38	14	,	,	PUNCT
ftr-431	38	15	and	and	CCONJ
ftr-431	38	16	david	david	PROPN
ftr-431	38	17	richardson	richardson	PROPN
ftr-431	38	18	for	for	ADP
ftr-431	38	19	their	their	PRON
ftr-431	38	20	helpful	helpful	ADJ
ftr-431	38	21	suggestions	suggestion	NOUN
ftr-431	38	22	and	and	CCONJ
ftr-431	38	23	comments	comment	NOUN
ftr-431	38	24	on	on	ADP
ftr-431	38	25	various	various	ADJ
ftr-431	38	26	aspects	aspect	NOUN
ftr-431	38	27	of	of	ADP
ftr-431	38	28	this	this	DET
ftr-431	38	29	article	article	NOUN
ftr-431	38	30	,	,	PUNCT
ftr-431	38	31	and	and	CCONJ
ftr-431	38	32	to	to	PART
ftr-431	38	33	judge	judge	VERB
ftr-431	38	34	herbert	herbert	PROPN
ftr-431	38	35	chabot	chabot	PROPN
ftr-431	38	36	,	,	PUNCT
ftr-431	38	37	stephen	stephen	PROPN
ftr-431	38	38	mazza	mazza	PROPN
ftr-431	38	39	and	and	CCONJ
ftr-431	38	40	dan	dan	PROPN
ftr-431	38	41	shaviro	shaviro	VERB
ftr-431	38	42	for	for	ADP
ftr-431	38	43	their	their	PRON
ftr-431	38	44	comments	comment	NOUN
ftr-431	38	45	on	on	ADP
ftr-431	38	46	prior	prior	ADJ
ftr-431	38	47	drafts	draft	NOUN
ftr-431	38	48	.	.	PUNCT
ftr-431	39	1	i	i	PRON
ftr-431	39	2	would	would	AUX
ftr-431	39	3	also	also	ADV
ftr-431	39	4	like	like	VERB
ftr-431	39	5	to	to	PART
ftr-431	39	6	acknowledge	acknowledge	VERB
ftr-431	39	7	the	the	DET
ftr-431	39	8	valuable	valuable	ADJ
ftr-431	39	9	insights	insight	NOUN
ftr-431	39	10	of	of	ADP
ftr-431	39	11	judge	judge	PROPN
ftr-431	39	12	james	james	PROPN
ftr-431	39	13	halpern	halpern	PROPN
ftr-431	39	14	,	,	PUNCT
ftr-431	39	15	marty	marty	PROPN
ftr-431	39	16	mcmahon	mcmahon	PROPN
ftr-431	39	17	,	,	PUNCT
ftr-431	39	18	and	and	CCONJ
ftr-431	39	19	other	other	ADJ
ftr-431	39	20	participants	participant	NOUN
ftr-431	39	21	in	in	ADP
ftr-431	39	22	the	the	DET
ftr-431	39	23	tax	tax	NOUN
ftr-431	39	24	section	section	NOUN
ftr-431	39	25	’s	’s	PART
ftr-431	39	26	teaching	teach	VERB
ftr-431	39	27	tax	tax	NOUN
ftr-431	39	28	committee	committee	NOUN
ftr-431	39	29	program	program	NOUN
ftr-431	39	30	at	at	ADP
ftr-431	39	31	the	the	DET
ftr-431	39	32	american	american	PROPN
ftr-431	39	33	bar	bar	PROPN
ftr-431	39	34	association	association	PROPN
ftr-431	39	35	’s	’s	PART
ftr-431	39	36	2001	2001	NUM
ftr-431	39	37	annual	annual	ADJ
ftr-431	39	38	meeting	meeting	NOUN
ftr-431	39	39	,	,	PUNCT
ftr-431	39	40	and	and	CCONJ
ftr-431	39	41	of	of	ADP
ftr-431	39	42	kent	kent	PROPN
ftr-431	39	43	syverud	syverud	PROPN
ftr-431	39	44	and	and	CCONJ
ftr-431	39	45	other	other	ADJ
ftr-431	39	46	participants	participant	NOUN
ftr-431	39	47	in	in	ADP
ftr-431	39	48	the	the	DET
ftr-431	39	49	southeastern	southeastern	ADJ
ftr-431	39	50	association	association	PROPN
ftr-431	39	51	of	of	ADP
ftr-431	39	52	american	american	PROPN
ftr-431	39	53	law	law	PROPN
ftr-431	39	54	schools	school	NOUN
ftr-431	39	55	’	'	PUNCT
ftr-431	39	56	2000	2000	NUM
ftr-431	39	57	annual	annual	ADJ
ftr-431	39	58	meeting	meeting	NOUN
ftr-431	39	59	.	.	PUNCT
ftr-431	40	1	i	i	PRON
ftr-431	40	2	would	would	AUX
ftr-431	40	3	also	also	ADV
ftr-431	40	4	like	like	VERB
ftr-431	40	5	to	to	PART
ftr-431	40	6	thank	thank	VERB
ftr-431	40	7	larry	larry	PROPN
ftr-431	40	8	lederman	lederman	PROPN
ftr-431	40	9	and	and	CCONJ
ftr-431	40	10	mark	mark	PROPN
ftr-431	40	11	newton	newton	PROPN
ftr-431	40	12	for	for	ADP
ftr-431	40	13	helpful	helpful	ADJ
ftr-431	40	14	conversations	conversation	NOUN
ftr-431	40	15	about	about	ADP
ftr-431	40	16	the	the	DET
ftr-431	40	17	topic	topic	NOUN
ftr-431	40	18	of	of	ADP
ftr-431	40	19	this	this	DET
ftr-431	40	20	article	article	NOUN
ftr-431	40	21	;	;	PUNCT
ftr-431	40	22	c.	c.	PROPN
ftr-431	40	23	drew	draw	VERB
ftr-431	40	24	hoster	hoster	ADJ
ftr-431	40	25	for	for	ADP
ftr-431	40	26	his	his	PRON
ftr-431	40	27	excellent	excellent	ADJ
ftr-431	40	28	research	research	NOUN
ftr-431	40	29	assistance	assistance	NOUN
ftr-431	40	30	;	;	PUNCT
ftr-431	40	31	femi	femi	PROPN
ftr-431	40	32	cadmus	cadmus	PROPN
ftr-431	40	33	for	for	ADP
ftr-431	40	34	her	her	PRON
ftr-431	40	35	research	research	NOUN
ftr-431	40	36	support	support	NOUN
ftr-431	40	37	;	;	PUNCT
ftr-431	40	38	and	and	CCONJ
ftr-431	40	39	george	george	PROPN
ftr-431	40	40	mason	mason	PROPN
ftr-431	40	41	university	university	PROPN
ftr-431	40	42	school	school	NOUN
ftr-431	40	43	of	of	ADP
ftr-431	40	44	law	law	NOUN
ftr-431	40	45	and	and	CCONJ
ftr-431	40	46	its	its	PRON
ftr-431	40	47	law	law	NOUN
ftr-431	40	48	and	and	CCONJ
ftr-431	40	49	economics	economic	NOUN
ftr-431	40	50	center	center	NOUN
ftr-431	40	51	for	for	ADP
ftr-431	40	52	financial	financial	ADJ
ftr-431	40	53	support	support	NOUN
ftr-431	40	54	.	.	PUNCT
ftr-431	41	1	357	357	NUM
ftr-431	41	2	358	358	NUM
ftr-431	41	3	florida	florida	PROPN
ftr-431	41	4	tax	tax	NOUN
ftr-431	41	5	review	review	NOUN
ftr-431	41	6	[	[	X
ftr-431	41	7	vol	vol	NOUN
ftr-431	41	8	.	.	PUNCT
ftr-431	41	9	5:5	5:5	NUM
ftr-431	41	10	b.	b.	X
ftr-431	41	11	the	the	DET
ftr-431	41	12	quasi	quasi	ADJ
ftr-431	41	13	-	-	ADJ
ftr-431	41	14	equitable	equitable	ADJ
ftr-431	41	15	history	history	NOUN
ftr-431	41	16	of	of	ADP
ftr-431	41	17	indebitatus	indebitatus	ADJ
ftr-431	41	18	assumpsit	assumpsit	NOUN
ftr-431	41	19	.	.	PUNCT
ftr-431	41	20	.	.	PUNCT
ftr-431	41	21	.	.	PUNCT
ftr-431	41	22	.	.	PUNCT
ftr-431	41	23	.	.	PUNCT
ftr-431	41	24	.	.	PUNCT
ftr-431	41	25	.	.	PUNCT
ftr-431	41	26	.	.	PUNCT
ftr-431	41	27	.	.	PUNCT
ftr-431	41	28	.	.	PUNCT
ftr-431	41	29	.	.	PUNCT
ftr-431	41	30	.	.	PUNCT
ftr-431	41	31	.	.	PUNCT
ftr-431	41	32	.	.	PUNCT
ftr-431	41	33	.	.	PUNCT
ftr-431	41	34	.	.	PUNCT
ftr-431	41	35	.	.	PUNCT
ftr-431	41	36	.	.	PUNCT
ftr-431	41	37	.	.	PUNCT
ftr-431	41	38	.	.	PUNCT
ftr-431	41	39	.	.	PUNCT
ftr-431	41	40	.	.	PUNCT
ftr-431	41	41	.	.	PUNCT
ftr-431	42	1	406	406	NUM
ftr-431	42	2	v.	v.	ADP
ftr-431	42	3	conclusion	conclusion	NOUN
ftr-431	42	4	.	.	PUNCT
ftr-431	42	5	.	.	PUNCT
ftr-431	42	6	.	.	PUNCT
ftr-431	42	7	.	.	PUNCT
ftr-431	42	8	.	.	PUNCT
ftr-431	42	9	.	.	PUNCT
ftr-431	42	10	.	.	PUNCT
ftr-431	42	11	.	.	PUNCT
ftr-431	42	12	.	.	PUNCT
ftr-431	42	13	.	.	PUNCT
ftr-431	42	14	.	.	PUNCT
ftr-431	42	15	.	.	PUNCT
ftr-431	42	16	.	.	PUNCT
ftr-431	42	17	.	.	PUNCT
ftr-431	42	18	.	.	PUNCT
ftr-431	42	19	.	.	PUNCT
ftr-431	42	20	.	.	PUNCT
ftr-431	42	21	.	.	PUNCT
ftr-431	42	22	.	.	PUNCT
ftr-431	42	23	.	.	PUNCT
ftr-431	42	24	.	.	PUNCT
ftr-431	42	25	.	.	PUNCT
ftr-431	42	26	.	.	PUNCT
ftr-431	42	27	.	.	PUNCT
ftr-431	42	28	.	.	PUNCT
ftr-431	42	29	.	.	PUNCT
ftr-431	42	30	.	.	PUNCT
ftr-431	42	31	.	.	PUNCT
ftr-431	42	32	.	.	PUNCT
ftr-431	42	33	.	.	PUNCT
ftr-431	42	34	.	.	PUNCT
ftr-431	42	35	.	.	PUNCT
ftr-431	42	36	.	.	PUNCT
ftr-431	42	37	.	.	PUNCT
ftr-431	42	38	.	.	PUNCT
ftr-431	42	39	.	.	PUNCT
ftr-431	42	40	.	.	PUNCT
ftr-431	42	41	.	.	PUNCT
ftr-431	42	42	.	.	PUNCT
ftr-431	42	43	.	.	PUNCT
ftr-431	43	1	411	411	NUM
ftr-431	43	2	2001	2001	NUM
ftr-431	43	3	]	]	PUNCT
ftr-431	43	4	equity	equity	NOUN
ftr-431	43	5	and	and	CCONJ
ftr-431	43	6	the	the	DET
ftr-431	43	7	article	article	NOUN
ftr-431	43	8	i	i	PRON
ftr-431	43	9	court	court	VERB
ftr-431	43	10	359	359	NUM
ftr-431	43	11	“	"	PUNCT
ftr-431	43	12	relieve	relieve	VERB
ftr-431	43	13	the	the	DET
ftr-431	43	14	judges	judge	NOUN
ftr-431	43	15	from	from	ADP
ftr-431	43	16	the	the	DET
ftr-431	43	17	rigour	rigour	NOUN
ftr-431	43	18	of	of	ADP
ftr-431	43	19	text	text	NOUN
ftr-431	43	20	law	law	NOUN
ftr-431	43	21	,	,	PUNCT
ftr-431	43	22	and	and	CCONJ
ftr-431	43	23	permit	permit	VERB
ftr-431	43	24	them	they	PRON
ftr-431	43	25	,	,	PUNCT
ftr-431	43	26	with	with	ADP
ftr-431	43	27	pretorian	pretorian	ADJ
ftr-431	43	28	discretion	discretion	NOUN
ftr-431	43	29	,	,	PUNCT
ftr-431	43	30	to	to	PART
ftr-431	43	31	wander	wander	VERB
ftr-431	43	32	into	into	ADP
ftr-431	43	33	it	it	PRON
ftr-431	43	34	’s	’	VERB
ftr-431	43	35	equity	equity	NOUN
ftr-431	43	36	,	,	PUNCT
ftr-431	43	37	and	and	CCONJ
ftr-431	43	38	the	the	DET
ftr-431	43	39	whole	whole	ADJ
ftr-431	43	40	legal	legal	ADJ
ftr-431	43	41	system	system	NOUN
ftr-431	43	42	becomes	become	VERB
ftr-431	43	43	incertain	incertain	ADJ
ftr-431	43	44	.	.	PUNCT
ftr-431	43	45	”	"	PUNCT
ftr-431	44	1	*	*	PUNCT
ftr-431	44	2	*	*	PUNCT
ftr-431	44	3	“	"	PUNCT
ftr-431	44	4	tax	tax	NOUN
ftr-431	44	5	law	law	NOUN
ftr-431	44	6	is	be	AUX
ftr-431	44	7	not	not	PART
ftr-431	44	8	based	base	VERB
ftr-431	44	9	on	on	ADP
ftr-431	44	10	equity	equity	NOUN
ftr-431	44	11	and	and	CCONJ
ftr-431	44	12	arguments	argument	NOUN
ftr-431	44	13	of	of	ADP
ftr-431	44	14	equity	equity	NOUN
ftr-431	44	15	have	have	VERB
ftr-431	44	16	little	little	ADJ
ftr-431	44	17	force	force	NOUN
ftr-431	44	18	.	.	PUNCT
ftr-431	44	19	”	"	PUNCT
ftr-431	45	1	*	*	PUNCT
ftr-431	45	2	*	*	PUNCT
ftr-431	45	3	*	*	PUNCT
ftr-431	45	4	i.	i.	NOUN
ftr-431	45	5	introduction	introduction	NOUN
ftr-431	45	6	to	to	ADP
ftr-431	45	7	most	most	ADJ
ftr-431	45	8	lawyers	lawyer	NOUN
ftr-431	45	9	,	,	PUNCT
ftr-431	45	10	the	the	DET
ftr-431	45	11	“	"	PUNCT
ftr-431	45	12	federal	federal	ADJ
ftr-431	45	13	courts	court	NOUN
ftr-431	45	14	”	"	PUNCT
ftr-431	45	15	are	be	AUX
ftr-431	45	16	the	the	DET
ftr-431	45	17	courts	court	NOUN
ftr-431	45	18	created	create	VERB
ftr-431	45	19	under	under	ADP
ftr-431	45	20	article	article	PROPN
ftr-431	45	21	iii	iii	NUM
ftr-431	45	22	of	of	ADP
ftr-431	45	23	the	the	DET
ftr-431	45	24	united	united	PROPN
ftr-431	45	25	states	states	PROPN
ftr-431	45	26	constitution	constitution	PROPN
ftr-431	45	27	.	.	PUNCT
ftr-431	46	1	however	however	ADV
ftr-431	46	2	,	,	PUNCT
ftr-431	46	3	the	the	DET
ftr-431	46	4	federal	federal	ADJ
ftr-431	46	5	courts	court	NOUN
ftr-431	46	6	also1	also1	NOUN
ftr-431	46	7	include	include	VERB
ftr-431	46	8	the	the	DET
ftr-431	46	9	united	united	PROPN
ftr-431	46	10	states	states	PROPN
ftr-431	46	11	tax	tax	NOUN
ftr-431	46	12	court	court	NOUN
ftr-431	46	13	,	,	PUNCT
ftr-431	46	14	the	the	DET
ftr-431	46	15	united	united	PROPN
ftr-431	46	16	states	states	PROPN
ftr-431	46	17	court	court	PROPN
ftr-431	46	18	of	of	ADP
ftr-431	46	19	federal	federal	ADJ
ftr-431	46	20	claims	claim	NOUN
ftr-431	46	21	,	,	PUNCT
ftr-431	46	22	the	the	DET
ftr-431	46	23	bankruptcy	bankruptcy	NOUN
ftr-431	46	24	courts	court	NOUN
ftr-431	46	25	,	,	PUNCT
ftr-431	46	26	and	and	CCONJ
ftr-431	46	27	the	the	DET
ftr-431	46	28	territorial	territorial	ADJ
ftr-431	46	29	courts	court	NOUN
ftr-431	46	30	–	–	PUNCT
ftr-431	46	31	all	all	DET
ftr-431	46	32	“	"	PUNCT
ftr-431	46	33	legislative	legislative	ADJ
ftr-431	46	34	courts	court	NOUN
ftr-431	46	35	”	"	PUNCT
ftr-431	46	36	created	create	VERB
ftr-431	46	37	by	by	ADP
ftr-431	46	38	congress	congress	PROPN
ftr-431	46	39	under	under	ADP
ftr-431	46	40	article	article	NOUN
ftr-431	46	41	i	i	PRON
ftr-431	46	42	of	of	ADP
ftr-431	46	43	the	the	DET
ftr-431	46	44	constitution	constitution	NOUN
ftr-431	46	45	.	.	PUNCT
ftr-431	47	1	several	several	ADJ
ftr-431	47	2	of	of	ADP
ftr-431	47	3	these	these	DET
ftr-431	47	4	article	article	NOUN
ftr-431	47	5	i	i	PRON
ftr-431	47	6	courts	court	NOUN
ftr-431	47	7	have	have	VERB
ftr-431	47	8	important	important	ADJ
ftr-431	47	9	jurisdiction	jurisdiction	NOUN
ftr-431	47	10	and	and	CCONJ
ftr-431	47	11	large	large	ADJ
ftr-431	47	12	dockets	docket	NOUN
ftr-431	47	13	,	,	PUNCT
ftr-431	47	14	and	and	CCONJ
ftr-431	47	15	issue	issue	VERB
ftr-431	47	16	influential	influential	ADJ
ftr-431	47	17	opinions	opinion	NOUN
ftr-431	47	18	with	with	ADP
ftr-431	47	19	precedential	precedential	ADJ
ftr-431	47	20	value	value	NOUN
ftr-431	47	21	.	.	PUNCT
ftr-431	48	1	yet	yet	ADV
ftr-431	48	2	,	,	PUNCT
ftr-431	48	3	scholars	scholar	NOUN
ftr-431	48	4	typically	typically	ADV
ftr-431	48	5	have	have	AUX
ftr-431	48	6	not	not	PART
ftr-431	48	7	paid	pay	VERB
ftr-431	48	8	much	much	ADJ
ftr-431	48	9	attention2	attention2	NOUN
ftr-431	48	10	to	to	ADP
ftr-431	48	11	legislative	legislative	ADJ
ftr-431	48	12	courts	court	NOUN
ftr-431	48	13	other	other	ADJ
ftr-431	48	14	than	than	ADP
ftr-431	48	15	the	the	DET
ftr-431	48	16	bankruptcy	bankruptcy	NOUN
ftr-431	48	17	courts	court	NOUN
ftr-431	48	18	,	,	PUNCT
ftr-431	48	19	which	which	PRON
ftr-431	48	20	are	be	AUX
ftr-431	48	21	courts	court	NOUN
ftr-431	48	22	adjunct	adjunct	ADJ
ftr-431	48	23	to	to	ADP
ftr-431	48	24	the	the	DET
ftr-431	48	25	article	article	PROPN
ftr-431	48	26	iii	iii	PROPN
ftr-431	48	27	district	district	NOUN
ftr-431	48	28	courts	court	NOUN
ftr-431	48	29	.	.	PUNCT
ftr-431	49	1	since	since	SCONJ
ftr-431	49	2	1988	1988	NUM
ftr-431	49	3	,	,	PUNCT
ftr-431	49	4	when	when	SCONJ
ftr-431	49	5	professor	professor	PROPN
ftr-431	49	6	richard	richard	PROPN
ftr-431	49	7	fallon	fallon	PROPN
ftr-431	49	8	of	of	ADP
ftr-431	49	9	harvard	harvard	PROPN
ftr-431	49	10	law	law	PROPN
ftr-431	49	11	school	school	NOUN
ftr-431	49	12	published	publish	VERB
ftr-431	49	13	his	his	PRON
ftr-431	49	14	important	important	ADJ
ftr-431	49	15	article	article	NOUN
ftr-431	49	16	,	,	PUNCT
ftr-431	49	17	“	"	PUNCT
ftr-431	49	18	of	of	ADP
ftr-431	49	19	legislative	legislative	ADJ
ftr-431	49	20	courts	court	NOUN
ftr-431	49	21	,	,	PUNCT
ftr-431	49	22	administrative	administrative	ADJ
ftr-431	49	23	agencies	agency	NOUN
ftr-431	49	24	,	,	PUNCT
ftr-431	49	25	and	and	CCONJ
ftr-431	49	26	article	article	PROPN
ftr-431	49	27	iii	iii	PROPN
ftr-431	49	28	,	,	PUNCT
ftr-431	49	29	”	"	PUNCT
ftr-431	49	30	little	little	ADJ
ftr-431	49	31	has	have	AUX
ftr-431	49	32	been	be	AUX
ftr-431	49	33	published	publish	VERB
ftr-431	49	34	on	on	ADP
ftr-431	49	35	the3	the3	NOUN
ftr-431	49	36	features	feature	NOUN
ftr-431	49	37	and	and	CCONJ
ftr-431	49	38	limitations	limitation	NOUN
ftr-431	49	39	of	of	ADP
ftr-431	49	40	article	article	NOUN
ftr-431	49	41	i	i	PRON
ftr-431	49	42	courts	court	VERB
ftr-431	49	43	.	.	PUNCT
ftr-431	50	1	*	*	PUNCT
ftr-431	50	2	*	*	PUNCT
ftr-431	50	3	letter	letter	NOUN
ftr-431	50	4	from	from	ADP
ftr-431	50	5	thomas	thomas	PROPN
ftr-431	50	6	jefferson	jefferson	PROPN
ftr-431	50	7	to	to	ADP
ftr-431	50	8	philip	philip	PROPN
ftr-431	50	9	mazzei	mazzei	PROPN
ftr-431	50	10	(	(	PUNCT
ftr-431	50	11	nov	nov	PROPN
ftr-431	50	12	.	.	PROPN
ftr-431	50	13	28	28	NUM
ftr-431	50	14	,	,	PUNCT
ftr-431	50	15	1785	1785	NUM
ftr-431	50	16	)	)	PUNCT
ftr-431	50	17	,	,	PUNCT
ftr-431	50	18	in	in	ADP
ftr-431	50	19	9	9	NUM
ftr-431	50	20	the	the	DET
ftr-431	50	21	papers	paper	NOUN
ftr-431	50	22	of	of	ADP
ftr-431	50	23	thomas	thomas	PROPN
ftr-431	50	24	jefferson	jefferson	PROPN
ftr-431	50	25	71	71	NUM
ftr-431	50	26	(	(	PUNCT
ftr-431	50	27	j.	j.	PROPN
ftr-431	50	28	boyd	boyd	PROPN
ftr-431	50	29	ed	ed	PROPN
ftr-431	50	30	.	.	PROPN
ftr-431	50	31	1954	1954	NUM
ftr-431	50	32	)	)	PUNCT
ftr-431	50	33	(	(	PUNCT
ftr-431	50	34	original	original	ADJ
ftr-431	50	35	spelling	spelling	NOUN
ftr-431	50	36	retained	retain	VERB
ftr-431	50	37	)	)	PUNCT
ftr-431	50	38	.	.	PUNCT
ftr-431	51	1	*	*	PUNCT
ftr-431	52	1	*	*	PUNCT
ftr-431	52	2	*	*	PUNCT
ftr-431	52	3	polos	polos	PROPN
ftr-431	52	4	v.	v.	ADP
ftr-431	52	5	united	united	PROPN
ftr-431	52	6	states	states	PROPN
ftr-431	52	7	,	,	PUNCT
ftr-431	52	8	231	231	NUM
ftr-431	52	9	ct	ct	NOUN
ftr-431	52	10	.	.	PUNCT
ftr-431	52	11	cl	cl	NOUN
ftr-431	52	12	.	.	PUNCT
ftr-431	52	13	929	929	NUM
ftr-431	52	14	,	,	PUNCT
ftr-431	52	15	932	932	NUM
ftr-431	52	16	(	(	PUNCT
ftr-431	52	17	1982	1982	NUM
ftr-431	52	18	)	)	PUNCT
ftr-431	52	19	(	(	PUNCT
ftr-431	52	20	citing	cite	VERB
ftr-431	52	21	commissioner	commissioner	NOUN
ftr-431	52	22	v.	v.	PROPN
ftr-431	52	23	kowalski	kowalski	PROPN
ftr-431	52	24	,	,	PUNCT
ftr-431	52	25	434	434	NUM
ftr-431	52	26	u.s	u.s	PROPN
ftr-431	52	27	.	.	PROPN
ftr-431	52	28	77	77	NUM
ftr-431	52	29	,	,	PUNCT
ftr-431	52	30	95	95	NUM
ftr-431	52	31	(	(	PUNCT
ftr-431	52	32	1977	1977	NUM
ftr-431	52	33	)	)	PUNCT
ftr-431	52	34	)	)	PUNCT
ftr-431	52	35	.	.	PUNCT
ftr-431	53	1	1	1	X
ftr-431	53	2	.	.	X
ftr-431	53	3	see	see	VERB
ftr-431	53	4	judith	judith	PROPN
ftr-431	53	5	resnik	resnik	PROPN
ftr-431	53	6	,	,	PUNCT
ftr-431	53	7	housekeeping	housekeeping	NOUN
ftr-431	53	8	:	:	PUNCT
ftr-431	53	9	the	the	DET
ftr-431	53	10	nature	nature	NOUN
ftr-431	53	11	and	and	CCONJ
ftr-431	53	12	allocation	allocation	NOUN
ftr-431	53	13	of	of	ADP
ftr-431	53	14	work	work	NOUN
ftr-431	53	15	in	in	ADP
ftr-431	53	16	federal	federal	ADJ
ftr-431	53	17	trial	trial	NOUN
ftr-431	53	18	courts	court	NOUN
ftr-431	53	19	,	,	PUNCT
ftr-431	53	20	24	24	NUM
ftr-431	53	21	ga	ga	PROPN
ftr-431	53	22	.	.	PUNCT
ftr-431	53	23	l.	l.	PROPN
ftr-431	53	24	rev	rev	PROPN
ftr-431	53	25	.	.	PROPN
ftr-431	53	26	909	909	NUM
ftr-431	53	27	,	,	PUNCT
ftr-431	53	28	910	910	NUM
ftr-431	53	29	(	(	PUNCT
ftr-431	53	30	1990	1990	NUM
ftr-431	53	31	)	)	PUNCT
ftr-431	53	32	(	(	PUNCT
ftr-431	53	33	“	"	PUNCT
ftr-431	53	34	the	the	DET
ftr-431	53	35	words	word	NOUN
ftr-431	53	36	‘	'	PUNCT
ftr-431	53	37	the	the	DET
ftr-431	53	38	federal	federal	ADJ
ftr-431	53	39	courts	court	NOUN
ftr-431	53	40	’	'	PUNCT
ftr-431	53	41	and	and	CCONJ
ftr-431	53	42	‘	'	PUNCT
ftr-431	53	43	the	the	DET
ftr-431	53	44	federal	federal	ADJ
ftr-431	53	45	judiciary	judiciary	NOUN
ftr-431	53	46	’	'	PUNCT
ftr-431	53	47	are	be	AUX
ftr-431	53	48	still	still	ADV
ftr-431	53	49	commonly	commonly	ADV
ftr-431	53	50	used	use	VERB
ftr-431	53	51	to	to	PART
ftr-431	53	52	refer	refer	VERB
ftr-431	53	53	to	to	ADP
ftr-431	53	54	that	that	DET
ftr-431	53	55	set	set	NOUN
ftr-431	53	56	of	of	ADP
ftr-431	53	57	judges	judge	NOUN
ftr-431	53	58	who	who	PRON
ftr-431	53	59	have	have	VERB
ftr-431	53	60	life	life	NOUN
ftr-431	53	61	tenure	tenure	NOUN
ftr-431	53	62	(	(	PUNCT
ftr-431	53	63	‘	'	PUNCT
ftr-431	53	64	article	article	NOUN
ftr-431	53	65	iii	iii	NUM
ftr-431	53	66	judges	judge	NOUN
ftr-431	53	67	’	'	PUNCT
ftr-431	53	68	)	)	PUNCT
ftr-431	53	69	,	,	PUNCT
ftr-431	53	70	but	but	CCONJ
ftr-431	53	71	the	the	DET
ftr-431	53	72	equation	equation	NOUN
ftr-431	53	73	is	be	AUX
ftr-431	53	74	imprecise	imprecise	ADV
ftr-431	53	75	.	.	PUNCT
ftr-431	54	1	‘	'	PUNCT
ftr-431	54	2	the	the	DET
ftr-431	54	3	federal	federal	ADJ
ftr-431	54	4	courts	court	NOUN
ftr-431	54	5	’	'	PUNCT
ftr-431	54	6	are	be	AUX
ftr-431	54	7	also	also	ADV
ftr-431	54	8	populated	populate	VERB
ftr-431	54	9	by	by	ADP
ftr-431	54	10	other	other	ADJ
ftr-431	54	11	‘	'	PUNCT
ftr-431	54	12	federal	federal	ADJ
ftr-431	54	13	judges	judge	NOUN
ftr-431	54	14	’	'	PUNCT
ftr-431	54	15	–	–	PUNCT
ftr-431	54	16	who	who	PRON
ftr-431	54	17	work	work	VERB
ftr-431	54	18	within	within	ADP
ftr-431	54	19	the	the	DET
ftr-431	54	20	judicial	judicial	ADJ
ftr-431	54	21	branch	branch	NOUN
ftr-431	54	22	but	but	CCONJ
ftr-431	54	23	who	who	PRON
ftr-431	54	24	are	be	AUX
ftr-431	54	25	creatures	creature	NOUN
ftr-431	54	26	of	of	ADP
ftr-431	54	27	congressional	congressional	ADJ
ftr-431	54	28	legislation	legislation	NOUN
ftr-431	54	29	.	.	PUNCT
ftr-431	54	30	”	"	PUNCT
ftr-431	54	31	)	)	PUNCT
ftr-431	54	32	.	.	PUNCT
ftr-431	55	1	2	2	X
ftr-431	55	2	.	.	X
ftr-431	55	3	the	the	DET
ftr-431	55	4	united	united	PROPN
ftr-431	55	5	states	states	PROPN
ftr-431	55	6	tax	tax	PROPN
ftr-431	55	7	court	court	NOUN
ftr-431	55	8	(	(	PUNCT
ftr-431	55	9	tax	tax	NOUN
ftr-431	55	10	court	court	NOUN
ftr-431	55	11	)	)	PUNCT
ftr-431	55	12	is	be	AUX
ftr-431	55	13	an	an	DET
ftr-431	55	14	example	example	NOUN
ftr-431	55	15	.	.	PUNCT
ftr-431	56	1	the	the	DET
ftr-431	56	2	tax	tax	NOUN
ftr-431	56	3	court	court	NOUN
ftr-431	56	4	is	be	AUX
ftr-431	56	5	a	a	DET
ftr-431	56	6	national	national	ADJ
ftr-431	56	7	court	court	NOUN
ftr-431	56	8	that	that	PRON
ftr-431	56	9	sits	sit	VERB
ftr-431	56	10	in	in	ADP
ftr-431	56	11	numerous	numerous	ADJ
ftr-431	56	12	cities	city	NOUN
ftr-431	56	13	nationwide	nationwide	ADV
ftr-431	56	14	,	,	PUNCT
ftr-431	56	15	and	and	CCONJ
ftr-431	56	16	has	have	VERB
ftr-431	56	17	a	a	DET
ftr-431	56	18	multi	multi	ADJ
ftr-431	56	19	-	-	ADJ
ftr-431	56	20	billion	billion	NUM
ftr-431	56	21	dollar	dollar	NOUN
ftr-431	56	22	docket	docket	NOUN
ftr-431	56	23	.	.	PUNCT
ftr-431	57	1	in	in	ADP
ftr-431	57	2	fiscal	fiscal	ADJ
ftr-431	57	3	year	year	NOUN
ftr-431	57	4	1999	1999	NUM
ftr-431	57	5	,	,	PUNCT
ftr-431	57	6	for	for	ADP
ftr-431	57	7	example	example	NOUN
ftr-431	57	8	,	,	PUNCT
ftr-431	57	9	$	$	SYM
ftr-431	57	10	32.8	32.8	NUM
ftr-431	57	11	billion	billion	NUM
ftr-431	57	12	were	be	AUX
ftr-431	57	13	in	in	ADP
ftr-431	57	14	dispute	dispute	NOUN
ftr-431	57	15	in	in	ADP
ftr-431	57	16	pending	pende	VERB
ftr-431	57	17	tax	tax	NOUN
ftr-431	57	18	court	court	NOUN
ftr-431	57	19	cases	case	NOUN
ftr-431	57	20	.	.	PUNCT
ftr-431	58	1	by	by	ADP
ftr-431	58	2	contrast	contrast	NOUN
ftr-431	58	3	,	,	PUNCT
ftr-431	58	4	$	$	SYM
ftr-431	58	5	2.7	2.7	NUM
ftr-431	58	6	billion	billion	NUM
ftr-431	58	7	were	be	AUX
ftr-431	58	8	in	in	ADP
ftr-431	58	9	dispute	dispute	NOUN
ftr-431	58	10	in	in	ADP
ftr-431	58	11	tax	tax	NOUN
ftr-431	58	12	cases	case	NOUN
ftr-431	58	13	in	in	ADP
ftr-431	58	14	the	the	DET
ftr-431	58	15	court	court	NOUN
ftr-431	58	16	of	of	ADP
ftr-431	58	17	federal	federal	ADJ
ftr-431	58	18	claims	claim	NOUN
ftr-431	58	19	,	,	PUNCT
ftr-431	58	20	and	and	CCONJ
ftr-431	58	21	$	$	SYM
ftr-431	58	22	2.6	2.6	NUM
ftr-431	58	23	billion	billion	NUM
ftr-431	58	24	were	be	AUX
ftr-431	58	25	in	in	ADP
ftr-431	58	26	dispute	dispute	NOUN
ftr-431	58	27	in	in	ADP
ftr-431	58	28	tax	tax	NOUN
ftr-431	58	29	cases	case	NOUN
ftr-431	58	30	in	in	ADP
ftr-431	58	31	the	the	DET
ftr-431	58	32	district	district	NOUN
ftr-431	58	33	courts	court	NOUN
ftr-431	58	34	.	.	PUNCT
ftr-431	59	1	american	american	PROPN
ftr-431	59	2	bar	bar	PROPN
ftr-431	59	3	association	association	PROPN
ftr-431	59	4	tax	tax	NOUN
ftr-431	59	5	section	section	NOUN
ftr-431	59	6	court	court	NOUN
ftr-431	59	7	procedure	procedure	NOUN
ftr-431	59	8	committee	committee	NOUN
ftr-431	59	9	,	,	PUNCT
ftr-431	59	10	january	january	PROPN
ftr-431	59	11	2001	2001	NUM
ftr-431	59	12	report	report	NOUN
ftr-431	59	13	of	of	ADP
ftr-431	59	14	office	office	NOUN
ftr-431	59	15	of	of	ADP
ftr-431	59	16	chief	chief	ADJ
ftr-431	59	17	counsel	counsel	NOUN
ftr-431	59	18	,	,	PUNCT
ftr-431	59	19	internal	internal	ADJ
ftr-431	59	20	revenue	revenue	NOUN
ftr-431	59	21	service	service	NOUN
ftr-431	59	22	,	,	PUNCT
ftr-431	59	23	at	at	ADP
ftr-431	59	24	2	2	NUM
ftr-431	59	25	[	[	NOUN
ftr-431	59	26	hereinafter	hereinafter	NOUN
ftr-431	59	27	,	,	PUNCT
ftr-431	59	28	report	report	VERB
ftr-431	59	29	to	to	ADP
ftr-431	59	30	aba	aba	PROPN
ftr-431	59	31	]	]	PUNCT
ftr-431	59	32	.	.	PUNCT
ftr-431	60	1	tax	tax	NOUN
ftr-431	60	2	court	court	NOUN
ftr-431	60	3	cases	case	NOUN
ftr-431	60	4	are	be	AUX
ftr-431	60	5	often	often	ADV
ftr-431	60	6	cited	cite	VERB
ftr-431	60	7	by	by	ADP
ftr-431	60	8	article	article	NOUN
ftr-431	60	9	iii	iii	NUM
ftr-431	60	10	courts	court	NOUN
ftr-431	60	11	.	.	PUNCT
ftr-431	61	1	see	see	VERB
ftr-431	61	2	,	,	PUNCT
ftr-431	61	3	e.g.	e.g.	ADV
ftr-431	61	4	,	,	PUNCT
ftr-431	61	5	ge	ge	PROPN
ftr-431	61	6	v.	v.	PROPN
ftr-431	61	7	commissioner	commissioner	PROPN
ftr-431	61	8	,	,	PUNCT
ftr-431	61	9	245	245	NUM
ftr-431	61	10	f.3d	f.3d	NUM
ftr-431	61	11	149	149	NUM
ftr-431	61	12	(	(	PUNCT
ftr-431	61	13	2d	2d	NUM
ftr-431	61	14	cir	cir	NOUN
ftr-431	61	15	.	.	PROPN
ftr-431	61	16	2001	2001	NUM
ftr-431	61	17	)	)	PUNCT
ftr-431	62	1	(	(	PUNCT
ftr-431	62	2	citing	cite	VERB
ftr-431	62	3	,	,	PUNCT
ftr-431	62	4	among	among	ADP
ftr-431	62	5	other	other	ADJ
ftr-431	62	6	tax	tax	NOUN
ftr-431	62	7	court	court	NOUN
ftr-431	62	8	cases	case	NOUN
ftr-431	62	9	,	,	PUNCT
ftr-431	62	10	central	central	ADJ
ftr-431	62	11	pa	pa	PROPN
ftr-431	62	12	.	.	PUNCT
ftr-431	62	13	sav	sav	PROPN
ftr-431	62	14	.	.	PUNCT
ftr-431	63	1	ass’n	ass’n	PROPN
ftr-431	63	2	v.	v.	ADP
ftr-431	63	3	commissioner	commissioner	NOUN
ftr-431	63	4	,	,	PUNCT
ftr-431	63	5	104	104	NUM
ftr-431	63	6	t.c	t.c	PROPN
ftr-431	63	7	.	.	PROPN
ftr-431	63	8	384	384	NUM
ftr-431	63	9	,	,	PUNCT
ftr-431	63	10	392	392	NUM
ftr-431	63	11	(	(	PUNCT
ftr-431	63	12	1995	1995	NUM
ftr-431	63	13	)	)	PUNCT
ftr-431	63	14	;	;	PUNCT
ftr-431	63	15	sim	sim	ADJ
ftr-431	63	16	-	-	PUNCT
ftr-431	63	17	air	air	NOUN
ftr-431	63	18	,	,	PUNCT
ftr-431	63	19	usa	usa	PROPN
ftr-431	63	20	,	,	PUNCT
ftr-431	63	21	ltd	ltd	PROPN
ftr-431	63	22	.	.	PROPN
ftr-431	64	1	v.	v.	PROPN
ftr-431	64	2	commissioner	commissioner	PROPN
ftr-431	64	3	,	,	PUNCT
ftr-431	64	4	98	98	NUM
ftr-431	64	5	t.c	t.c	PROPN
ftr-431	64	6	.	.	PROPN
ftr-431	64	7	187	187	NUM
ftr-431	64	8	,	,	PUNCT
ftr-431	64	9	192	192	NUM
ftr-431	64	10	(	(	PUNCT
ftr-431	64	11	1992	1992	NUM
ftr-431	64	12	)	)	PUNCT
ftr-431	64	13	)	)	PUNCT
ftr-431	65	1	;	;	PUNCT
ftr-431	65	2	estate	estate	NOUN
ftr-431	65	3	of	of	ADP
ftr-431	65	4	o’neal	o’neal	PROPN
ftr-431	65	5	v.	v.	ADP
ftr-431	65	6	united	united	PROPN
ftr-431	65	7	states	states	PROPN
ftr-431	65	8	,	,	PUNCT
ftr-431	65	9	81	81	NUM
ftr-431	65	10	f.	f.	PROPN
ftr-431	65	11	supp	supp	PROPN
ftr-431	65	12	.	.	PUNCT
ftr-431	66	1	2d	2d	PROPN
ftr-431	66	2	1205	1205	NUM
ftr-431	66	3	(	(	PUNCT
ftr-431	66	4	n.d	n.d	PROPN
ftr-431	66	5	.	.	PROPN
ftr-431	66	6	ala	ala	PROPN
ftr-431	66	7	.	.	PROPN
ftr-431	66	8	1999	1999	NUM
ftr-431	66	9	)	)	PUNCT
ftr-431	67	1	(	(	PUNCT
ftr-431	67	2	citing	cite	VERB
ftr-431	67	3	,	,	PUNCT
ftr-431	67	4	among	among	ADP
ftr-431	67	5	others	other	NOUN
ftr-431	67	6	,	,	PUNCT
ftr-431	67	7	quirk	quirk	NOUN
ftr-431	67	8	v.	v.	ADP
ftr-431	67	9	commissioner	commissioner	NOUN
ftr-431	67	10	,	,	PUNCT
ftr-431	67	11	15	15	NUM
ftr-431	67	12	t.c	t.c	PROPN
ftr-431	67	13	.	.	PROPN
ftr-431	68	1	709	709	NUM
ftr-431	68	2	(	(	PUNCT
ftr-431	68	3	1950	1950	NUM
ftr-431	68	4	)	)	PUNCT
ftr-431	68	5	,	,	PUNCT
ftr-431	68	6	aff’d	aff’d	VERB
ftr-431	68	7	,	,	PUNCT
ftr-431	68	8	196	196	NUM
ftr-431	68	9	f.2d	f.2d	NOUN
ftr-431	68	10	1022	1022	NUM
ftr-431	68	11	(	(	PUNCT
ftr-431	68	12	5th	5th	ADJ
ftr-431	68	13	cir	cir	NOUN
ftr-431	68	14	.	.	PROPN
ftr-431	68	15	1952	1952	NUM
ftr-431	68	16	)	)	PUNCT
ftr-431	68	17	;	;	PUNCT
ftr-431	69	1	holmes	holmes	PROPN
ftr-431	69	2	v.	v.	PROPN
ftr-431	69	3	commissioner	commissioner	PROPN
ftr-431	69	4	,	,	PUNCT
ftr-431	69	5	47	47	NUM
ftr-431	69	6	t.c	t.c	PROPN
ftr-431	69	7	.	.	PROPN
ftr-431	69	8	622	622	NUM
ftr-431	69	9	,	,	PUNCT
ftr-431	69	10	627	627	NUM
ftr-431	69	11	(	(	PUNCT
ftr-431	69	12	1967	1967	NUM
ftr-431	69	13	)	)	PUNCT
ftr-431	69	14	;	;	PUNCT
ftr-431	69	15	estate	estate	NOUN
ftr-431	69	16	of	of	ADP
ftr-431	69	17	stein	stein	PROPN
ftr-431	69	18	v.	v.	PROPN
ftr-431	69	19	commissioner	commissioner	PROPN
ftr-431	69	20	,	,	PUNCT
ftr-431	69	21	40	40	NUM
ftr-431	69	22	t.c	t.c	PROPN
ftr-431	69	23	.	.	PROPN
ftr-431	69	24	275	275	NUM
ftr-431	69	25	(	(	PUNCT
ftr-431	69	26	1963	1963	NUM
ftr-431	69	27	)	)	PUNCT
ftr-431	69	28	;	;	PUNCT
ftr-431	69	29	estate	estate	NOUN
ftr-431	69	30	of	of	ADP
ftr-431	69	31	trompeter	trompeter	NOUN
ftr-431	69	32	v.	v.	PROPN
ftr-431	69	33	commissioner	commissioner	PROPN
ftr-431	69	34	,	,	PUNCT
ftr-431	69	35	75	75	NUM
ftr-431	69	36	t.c	t.c	PROPN
ftr-431	69	37	.	.	PROPN
ftr-431	69	38	memo	memo	NOUN
ftr-431	69	39	(	(	PUNCT
ftr-431	69	40	cch	cch	NOUN
ftr-431	69	41	)	)	PUNCT
ftr-431	69	42	1653	1653	NUM
ftr-431	69	43	(	(	PUNCT
ftr-431	69	44	1980	1980	NUM
ftr-431	69	45	)	)	PUNCT
ftr-431	69	46	)	)	PUNCT
ftr-431	69	47	.	.	PUNCT
ftr-431	70	1	3	3	X
ftr-431	70	2	.	.	X
ftr-431	70	3	101	101	NUM
ftr-431	70	4	harv	harv	NOUN
ftr-431	70	5	.	.	PUNCT
ftr-431	71	1	l.	l.	PROPN
ftr-431	71	2	rev	rev	PROPN
ftr-431	71	3	.	.	PROPN
ftr-431	71	4	916	916	NUM
ftr-431	71	5	(	(	PUNCT
ftr-431	71	6	1988	1988	NUM
ftr-431	71	7	)	)	PUNCT
ftr-431	71	8	.	.	PUNCT
ftr-431	72	1	360	360	NUM
ftr-431	72	2	florida	florida	PROPN
ftr-431	72	3	tax	tax	NOUN
ftr-431	72	4	review	review	NOUN
ftr-431	72	5	[	[	X
ftr-431	72	6	vol	vol	NOUN
ftr-431	72	7	.	.	NOUN
ftr-431	72	8	5:5	5:5	NUM
ftr-431	72	9	perhaps	perhaps	ADV
ftr-431	72	10	legislative	legislative	ADJ
ftr-431	72	11	courts	court	NOUN
ftr-431	72	12	are	be	AUX
ftr-431	72	13	overlooked	overlook	VERB
ftr-431	72	14	because	because	SCONJ
ftr-431	72	15	they	they	PRON
ftr-431	72	16	have	have	VERB
ftr-431	72	17	no	no	DET
ftr-431	72	18	clear	clear	ADJ
ftr-431	72	19	place	place	NOUN
ftr-431	72	20	in	in	ADP
ftr-431	72	21	the	the	DET
ftr-431	72	22	study	study	NOUN
ftr-431	72	23	of	of	ADP
ftr-431	72	24	constitutional	constitutional	ADJ
ftr-431	72	25	law	law	NOUN
ftr-431	72	26	;	;	PUNCT
ftr-431	72	27	it	it	PRON
ftr-431	72	28	is	be	AUX
ftr-431	72	29	article	article	NOUN
ftr-431	72	30	iii	iii	NUM
ftr-431	72	31	of	of	ADP
ftr-431	72	32	the	the	DET
ftr-431	72	33	constitution	constitution	NOUN
ftr-431	72	34	that4	that4	NOUN
ftr-431	72	35	grants	grant	VERB
ftr-431	72	36	the	the	DET
ftr-431	72	37	judicial	judicial	ADJ
ftr-431	72	38	power	power	NOUN
ftr-431	72	39	of	of	ADP
ftr-431	72	40	the	the	DET
ftr-431	72	41	united	united	PROPN
ftr-431	72	42	states	states	PROPN
ftr-431	72	43	to	to	ADP
ftr-431	72	44	the	the	DET
ftr-431	72	45	united	united	PROPN
ftr-431	72	46	states	states	PROPN
ftr-431	72	47	supreme	supreme	PROPN
ftr-431	72	48	court	court	PROPN
ftr-431	72	49	(	(	PUNCT
ftr-431	72	50	supreme	supreme	PROPN
ftr-431	72	51	court	court	PROPN
ftr-431	72	52	)	)	PUNCT
ftr-431	72	53	and	and	CCONJ
ftr-431	72	54	inferior	inferior	ADJ
ftr-431	72	55	courts	court	NOUN
ftr-431	72	56	such	such	ADJ
ftr-431	72	57	as	as	ADP
ftr-431	72	58	the	the	DET
ftr-431	72	59	united	united	PROPN
ftr-431	72	60	states	states	PROPN
ftr-431	72	61	courts	court	NOUN
ftr-431	72	62	of	of	ADP
ftr-431	72	63	appeals	appeal	NOUN
ftr-431	72	64	and	and	CCONJ
ftr-431	72	65	the	the	DET
ftr-431	72	66	district	district	NOUN
ftr-431	72	67	courts	court	NOUN
ftr-431	72	68	.	.	PUNCT
ftr-431	73	1	yet	yet	ADV
ftr-431	73	2	article	article	NOUN
ftr-431	73	3	i	i	PRON
ftr-431	73	4	courts	court	NOUN
ftr-431	73	5	perform	perform	VERB
ftr-431	73	6	the	the	DET
ftr-431	73	7	traditional5	traditional5	ADJ
ftr-431	73	8	judicial	judicial	ADJ
ftr-431	73	9	function	function	NOUN
ftr-431	73	10	of	of	ADP
ftr-431	73	11	resolving	resolve	VERB
ftr-431	73	12	controversies	controversy	NOUN
ftr-431	73	13	by	by	ADP
ftr-431	73	14	applying	apply	VERB
ftr-431	73	15	the	the	DET
ftr-431	73	16	law	law	NOUN
ftr-431	73	17	to	to	ADP
ftr-431	73	18	the	the	DET
ftr-431	73	19	facts	fact	NOUN
ftr-431	73	20	and	and	CCONJ
ftr-431	73	21	rendering	render	VERB
ftr-431	73	22	an	an	DET
ftr-431	73	23	opinion	opinion	NOUN
ftr-431	73	24	.	.	PUNCT
ftr-431	74	1	in	in	ADP
ftr-431	74	2	fact	fact	NOUN
ftr-431	74	3	,	,	PUNCT
ftr-431	74	4	they	they	PRON
ftr-431	74	5	resemble	resemble	VERB
ftr-431	74	6	article	article	NOUN
ftr-431	74	7	iii	iii	NUM
ftr-431	74	8	courts	court	NOUN
ftr-431	74	9	in	in	ADP
ftr-431	74	10	most	most	ADJ
ftr-431	74	11	respects	respect	NOUN
ftr-431	74	12	,	,	PUNCT
ftr-431	74	13	except	except	SCONJ
ftr-431	74	14	that	that	SCONJ
ftr-431	74	15	their	their	PRON
ftr-431	74	16	judges	judge	NOUN
ftr-431	74	17	lack	lack	VERB
ftr-431	74	18	the	the	DET
ftr-431	74	19	salary	salary	NOUN
ftr-431	74	20	and	and	CCONJ
ftr-431	74	21	tenure	tenure	NOUN
ftr-431	74	22	protections	protection	NOUN
ftr-431	74	23	of	of	ADP
ftr-431	74	24	article	article	NOUN
ftr-431	74	25	iii.6	iii.6	PROPN
ftr-431	74	26	despite	despite	SCONJ
ftr-431	74	27	the	the	DET
ftr-431	74	28	superficial	superficial	ADJ
ftr-431	74	29	resemblance	resemblance	NOUN
ftr-431	74	30	to	to	ADP
ftr-431	74	31	article	article	NOUN
ftr-431	74	32	iii	iii	NUM
ftr-431	74	33	courts	court	NOUN
ftr-431	74	34	,	,	PUNCT
ftr-431	74	35	article	article	NOUN
ftr-431	74	36	i	i	PRON
ftr-431	74	37	courts	court	NOUN
ftr-431	74	38	lack	lack	VERB
ftr-431	74	39	other	other	ADJ
ftr-431	74	40	features	feature	VERB
ftr-431	74	41	key	key	ADJ
ftr-431	74	42	to	to	ADP
ftr-431	74	43	judicial	judicial	ADJ
ftr-431	74	44	power	power	NOUN
ftr-431	74	45	.	.	PUNCT
ftr-431	75	1	for	for	ADP
ftr-431	75	2	example	example	NOUN
ftr-431	75	3	,	,	PUNCT
ftr-431	75	4	article	article	PROPN
ftr-431	75	5	iii	iii	PROPN
ftr-431	75	6	expressly	expressly	ADV
ftr-431	75	7	provides	provide	VERB
ftr-431	75	8	courts	court	NOUN
ftr-431	75	9	with	with	ADP
ftr-431	75	10	jurisdiction	jurisdiction	NOUN
ftr-431	75	11	in	in	ADP
ftr-431	75	12	both	both	DET
ftr-431	75	13	law	law	NOUN
ftr-431	75	14	and	and	CCONJ
ftr-431	75	15	equity	equity	NOUN
ftr-431	75	16	;	;	PUNCT
ftr-431	75	17	article	article	NOUN
ftr-431	75	18	i	i	PRON
ftr-431	75	19	does	do	AUX
ftr-431	75	20	not	not	PART
ftr-431	75	21	mention	mention	VERB
ftr-431	75	22	law	law	NOUN
ftr-431	75	23	or	or	CCONJ
ftr-431	75	24	equity	equity	NOUN
ftr-431	75	25	and	and	CCONJ
ftr-431	75	26	does	do	AUX
ftr-431	75	27	not	not	PART
ftr-431	75	28	even	even	ADV
ftr-431	75	29	specifically	specifically	ADV
ftr-431	75	30	grant	grant	VERB
ftr-431	75	31	congress	congress	PROPN
ftr-431	75	32	the	the	DET
ftr-431	75	33	power	power	NOUN
ftr-431	75	34	to	to	PART
ftr-431	75	35	create	create	VERB
ftr-431	75	36	any	any	DET
ftr-431	75	37	court	court	NOUN
ftr-431	75	38	.	.	PUNCT
ftr-431	76	1	in	in	ADP
ftr-431	76	2	1938	1938	NUM
ftr-431	76	3	,	,	PUNCT
ftr-431	76	4	the	the	DET
ftr-431	76	5	adoption	adoption	NOUN
ftr-431	76	6	of	of	ADP
ftr-431	76	7	the	the	DET
ftr-431	76	8	federal	federal	ADJ
ftr-431	76	9	rules	rule	NOUN
ftr-431	76	10	of	of	ADP
ftr-431	76	11	civil	civil	ADJ
ftr-431	76	12	procedure	procedure	NOUN
ftr-431	76	13	eliminated	eliminate	VERB
ftr-431	76	14	the	the	DET
ftr-431	76	15	distinction	distinction	NOUN
ftr-431	76	16	between	between	ADP
ftr-431	76	17	law	law	NOUN
ftr-431	76	18	and	and	CCONJ
ftr-431	76	19	equity	equity	NOUN
ftr-431	76	20	in	in	ADP
ftr-431	76	21	article	article	NOUN
ftr-431	76	22	iii7	iii7	PROPN
ftr-431	76	23	courts	court	NOUN
ftr-431	76	24	,	,	PUNCT
ftr-431	76	25	but	but	CCONJ
ftr-431	76	26	those	those	DET
ftr-431	76	27	rules	rule	NOUN
ftr-431	76	28	do	do	AUX
ftr-431	76	29	not	not	PART
ftr-431	76	30	apply	apply	VERB
ftr-431	76	31	in	in	ADP
ftr-431	76	32	the	the	DET
ftr-431	76	33	united	united	PROPN
ftr-431	76	34	states	states	PROPN
ftr-431	76	35	tax	tax	NOUN
ftr-431	76	36	court	court	NOUN
ftr-431	76	37	.	.	PUNCT
ftr-431	77	1	does	do	AUX
ftr-431	77	2	the8	the8	VERB
ftr-431	77	3	tax	tax	NOUN
ftr-431	77	4	court	court	NOUN
ftr-431	77	5	have	have	VERB
ftr-431	77	6	equitable	equitable	ADJ
ftr-431	77	7	powers	power	NOUN
ftr-431	77	8	?	?	PUNCT
ftr-431	78	1	should	should	AUX
ftr-431	78	2	it	it	PRON
ftr-431	78	3	?	?	PUNCT
ftr-431	79	1	given	give	VERB
ftr-431	79	2	the	the	DET
ftr-431	79	3	importance	importance	NOUN
ftr-431	79	4	of	of	ADP
ftr-431	79	5	the	the	DET
ftr-431	79	6	article	article	NOUN
ftr-431	79	7	i	i	PRON
ftr-431	79	8	courts	court	VERB
ftr-431	79	9	in	in	ADP
ftr-431	79	10	adjudicating	adjudicate	VERB
ftr-431	79	11	public	public	ADJ
ftr-431	79	12	rights	right	NOUN
ftr-431	79	13	,	,	PUNCT
ftr-431	79	14	it	it	PRON
ftr-431	79	15	is	be	AUX
ftr-431	79	16	surprising	surprising	ADJ
ftr-431	79	17	how	how	SCONJ
ftr-431	79	18	uncertain	uncertain	ADJ
ftr-431	79	19	and9	and9	NOUN
ftr-431	79	20	4	4	NUM
ftr-431	79	21	.	.	PUNCT
ftr-431	80	1	cf	cf	NOUN
ftr-431	80	2	.	.	PUNCT
ftr-431	81	1	eric	eric	PROPN
ftr-431	81	2	bruggink	bruggink	PROPN
ftr-431	81	3	,	,	PUNCT
ftr-431	81	4	a	a	DET
ftr-431	81	5	modest	modest	ADJ
ftr-431	81	6	proposal	proposal	NOUN
ftr-431	81	7	,	,	PUNCT
ftr-431	81	8	28	28	NUM
ftr-431	81	9	pub	pub	NOUN
ftr-431	81	10	.	.	PUNCT
ftr-431	82	1	cont	cont	NOUN
ftr-431	82	2	.	.	PUNCT
ftr-431	83	1	l.j	l.j	PROPN
ftr-431	83	2	.	.	PROPN
ftr-431	83	3	529	529	NUM
ftr-431	83	4	,	,	PUNCT
ftr-431	83	5	542	542	NUM
ftr-431	83	6	(	(	PUNCT
ftr-431	83	7	1999	1999	NUM
ftr-431	83	8	)	)	PUNCT
ftr-431	83	9	(	(	PUNCT
ftr-431	83	10	a	a	DET
ftr-431	83	11	“	"	PUNCT
ftr-431	83	12	consequence	consequence	NOUN
ftr-431	83	13	of	of	ADP
ftr-431	83	14	being	be	AUX
ftr-431	83	15	an	an	DET
ftr-431	83	16	article	article	NOUN
ftr-431	83	17	i	i	PRON
ftr-431	83	18	court	court	NOUN
ftr-431	83	19	is	be	AUX
ftr-431	83	20	the	the	DET
ftr-431	83	21	lack	lack	NOUN
ftr-431	83	22	of	of	ADP
ftr-431	83	23	any	any	DET
ftr-431	83	24	clear	clear	ADJ
ftr-431	83	25	location	location	NOUN
ftr-431	83	26	for	for	ADP
ftr-431	83	27	the	the	DET
ftr-431	83	28	court	court	NOUN
ftr-431	83	29	in	in	ADP
ftr-431	83	30	the	the	DET
ftr-431	83	31	government	government	NOUN
ftr-431	83	32	’s	’s	PART
ftr-431	83	33	organizational	organizational	ADJ
ftr-431	83	34	chart	chart	NOUN
ftr-431	83	35	”	"	PUNCT
ftr-431	83	36	)	)	PUNCT
ftr-431	83	37	.	.	PUNCT
ftr-431	84	1	5	5	X
ftr-431	84	2	.	.	X
ftr-431	84	3	see	see	VERB
ftr-431	84	4	u.s	u.s	PROPN
ftr-431	84	5	.	.	PROPN
ftr-431	84	6	const	const	PROPN
ftr-431	84	7	.	.	PUNCT
ftr-431	85	1	art	art	NOUN
ftr-431	85	2	.	.	PUNCT
ftr-431	86	1	iii	iii	X
ftr-431	86	2	.	.	PUNCT
ftr-431	87	1	§	§	PROPN
ftr-431	87	2	1	1	NUM
ftr-431	87	3	(	(	PUNCT
ftr-431	87	4	“	"	PUNCT
ftr-431	87	5	the	the	DET
ftr-431	87	6	judicial	judicial	ADJ
ftr-431	87	7	power	power	NOUN
ftr-431	87	8	of	of	ADP
ftr-431	87	9	the	the	DET
ftr-431	87	10	united	united	PROPN
ftr-431	87	11	states	states	PROPN
ftr-431	87	12	,	,	PUNCT
ftr-431	87	13	shall	shall	AUX
ftr-431	87	14	be	be	AUX
ftr-431	87	15	vested	vest	VERB
ftr-431	87	16	in	in	ADP
ftr-431	87	17	one	one	NUM
ftr-431	87	18	supreme	supreme	ADJ
ftr-431	87	19	court	court	NOUN
ftr-431	87	20	,	,	PUNCT
ftr-431	87	21	and	and	CCONJ
ftr-431	87	22	in	in	ADP
ftr-431	87	23	such	such	ADJ
ftr-431	87	24	inferior	inferior	ADJ
ftr-431	87	25	courts	court	NOUN
ftr-431	87	26	as	as	SCONJ
ftr-431	87	27	the	the	DET
ftr-431	87	28	congress	congress	PROPN
ftr-431	87	29	may	may	AUX
ftr-431	87	30	from	from	ADP
ftr-431	87	31	time	time	NOUN
ftr-431	87	32	to	to	ADP
ftr-431	87	33	time	time	NOUN
ftr-431	87	34	ordain	ordain	ADJ
ftr-431	87	35	and	and	CCONJ
ftr-431	87	36	establish	establish	VERB
ftr-431	87	37	.	.	PUNCT
ftr-431	87	38	.	.	PUNCT
ftr-431	87	39	.	.	PUNCT
ftr-431	87	40	.	.	PUNCT
ftr-431	88	1	”	"	PUNCT
ftr-431	88	2	)	)	PUNCT
ftr-431	88	3	.	.	PUNCT
ftr-431	89	1	6	6	X
ftr-431	89	2	.	.	X
ftr-431	89	3	see	see	VERB
ftr-431	89	4	i	i	PRON
ftr-431	89	5	d.	d.	PROPN
ftr-431	89	6	(	(	PUNCT
ftr-431	89	7	“	"	PUNCT
ftr-431	89	8	the	the	DET
ftr-431	89	9	judges	judge	NOUN
ftr-431	89	10	,	,	PUNCT
ftr-431	89	11	both	both	PRON
ftr-431	89	12	of	of	ADP
ftr-431	89	13	the	the	DET
ftr-431	89	14	supreme	supreme	ADJ
ftr-431	89	15	and	and	CCONJ
ftr-431	89	16	inferior	inferior	ADJ
ftr-431	89	17	courts	court	NOUN
ftr-431	89	18	,	,	PUNCT
ftr-431	89	19	shall	shall	AUX
ftr-431	89	20	hold	hold	VERB
ftr-431	89	21	their	their	PRON
ftr-431	89	22	offices	office	NOUN
ftr-431	89	23	during	during	ADP
ftr-431	89	24	good	good	ADJ
ftr-431	89	25	behavior	behavior	NOUN
ftr-431	89	26	,	,	PUNCT
ftr-431	89	27	and	and	CCONJ
ftr-431	89	28	shall	shall	AUX
ftr-431	89	29	,	,	PUNCT
ftr-431	89	30	at	at	ADP
ftr-431	89	31	stated	state	VERB
ftr-431	89	32	times	time	NOUN
ftr-431	89	33	,	,	PUNCT
ftr-431	89	34	receive	receive	VERB
ftr-431	89	35	for	for	ADP
ftr-431	89	36	their	their	PRON
ftr-431	89	37	services	service	NOUN
ftr-431	89	38	,	,	PUNCT
ftr-431	89	39	a	a	DET
ftr-431	89	40	compensation	compensation	NOUN
ftr-431	89	41	,	,	PUNCT
ftr-431	89	42	which	which	PRON
ftr-431	89	43	shall	shall	AUX
ftr-431	89	44	not	not	PART
ftr-431	89	45	be	be	AUX
ftr-431	89	46	diminished	diminish	VERB
ftr-431	89	47	during	during	ADP
ftr-431	89	48	their	their	PRON
ftr-431	89	49	continuance	continuance	NOUN
ftr-431	89	50	in	in	ADP
ftr-431	89	51	office	office	NOUN
ftr-431	89	52	.	.	PUNCT
ftr-431	89	53	”	"	PUNCT
ftr-431	89	54	)	)	PUNCT
ftr-431	89	55	.	.	PUNCT
ftr-431	90	1	7	7	X
ftr-431	90	2	.	.	X
ftr-431	90	3	see	see	VERB
ftr-431	90	4	fed	fed	PROPN
ftr-431	90	5	.	.	PUNCT
ftr-431	91	1	r.	r.	PROPN
ftr-431	91	2	civ	civ	PROPN
ftr-431	91	3	.	.	PUNCT
ftr-431	92	1	p.	p.	NOUN
ftr-431	92	2	2	2	NUM
ftr-431	92	3	,	,	PUNCT
ftr-431	92	4	18	18	NUM
ftr-431	92	5	;	;	PUNCT
ftr-431	92	6	see	see	VERB
ftr-431	92	7	also	also	ADV
ftr-431	92	8	ross	ross	PROPN
ftr-431	92	9	v.	v.	ADP
ftr-431	92	10	bernhard	bernhard	PROPN
ftr-431	92	11	,	,	PUNCT
ftr-431	92	12	396	396	NUM
ftr-431	92	13	u.s	u.s	PROPN
ftr-431	92	14	.	.	PROPN
ftr-431	92	15	531	531	NUM
ftr-431	92	16	,	,	PUNCT
ftr-431	92	17	539	539	NUM
ftr-431	92	18	(	(	PUNCT
ftr-431	92	19	1970	1970	NUM
ftr-431	92	20	)	)	PUNCT
ftr-431	92	21	;	;	PUNCT
ftr-431	92	22	john	john	PROPN
ftr-431	92	23	r.	r.	PROPN
ftr-431	92	24	kroger	kroger	PROPN
ftr-431	92	25	,	,	PUNCT
ftr-431	92	26	supreme	supreme	PROPN
ftr-431	92	27	court	court	PROPN
ftr-431	92	28	equity	equity	PROPN
ftr-431	92	29	,	,	PUNCT
ftr-431	92	30	1789	1789	NUM
ftr-431	92	31	-	-	SYM
ftr-431	92	32	1835	1835	NUM
ftr-431	92	33	,	,	PUNCT
ftr-431	92	34	and	and	CCONJ
ftr-431	92	35	the	the	DET
ftr-431	92	36	history	history	NOUN
ftr-431	92	37	of	of	ADP
ftr-431	92	38	american	american	ADJ
ftr-431	92	39	judging	judging	NOUN
ftr-431	92	40	,	,	PUNCT
ftr-431	92	41	34	34	NUM
ftr-431	92	42	hous	hous	ADJ
ftr-431	92	43	.	.	PUNCT
ftr-431	93	1	l.	l.	PROPN
ftr-431	93	2	rev	rev	PROPN
ftr-431	93	3	.	.	PROPN
ftr-431	93	4	1425	1425	NUM
ftr-431	93	5	,	,	PUNCT
ftr-431	93	6	1430	1430	NUM
ftr-431	93	7	(	(	PUNCT
ftr-431	93	8	1998	1998	NUM
ftr-431	93	9	)	)	PUNCT
ftr-431	93	10	.	.	PUNCT
ftr-431	94	1	the	the	DET
ftr-431	94	2	court	court	NOUN
ftr-431	94	3	of	of	ADP
ftr-431	94	4	federal	federal	ADJ
ftr-431	94	5	claims	claim	NOUN
ftr-431	94	6	has	have	VERB
ftr-431	94	7	a	a	DET
ftr-431	94	8	rule	rule	NOUN
ftr-431	94	9	similar	similar	ADJ
ftr-431	94	10	to	to	PART
ftr-431	94	11	rule	rule	VERB
ftr-431	94	12	2	2	NUM
ftr-431	94	13	of	of	ADP
ftr-431	94	14	the	the	DET
ftr-431	94	15	federal	federal	ADJ
ftr-431	94	16	rules	rule	NOUN
ftr-431	94	17	of	of	ADP
ftr-431	94	18	civil	civil	ADJ
ftr-431	94	19	procedure	procedure	NOUN
ftr-431	94	20	.	.	PUNCT
ftr-431	95	1	see	see	VERB
ftr-431	96	1	ct	ct	PROPN
ftr-431	96	2	.	.	PUNCT
ftr-431	96	3	fed	fed	PROPN
ftr-431	96	4	.	.	PUNCT
ftr-431	97	1	cl	cl	NOUN
ftr-431	97	2	.	.	PROPN
ftr-431	97	3	2	2	NUM
ftr-431	97	4	(	(	PUNCT
ftr-431	97	5	“	"	PUNCT
ftr-431	97	6	there	there	PRON
ftr-431	97	7	shall	shall	AUX
ftr-431	97	8	be	be	AUX
ftr-431	97	9	one	one	NUM
ftr-431	97	10	form	form	NOUN
ftr-431	97	11	of	of	ADP
ftr-431	97	12	action	action	NOUN
ftr-431	97	13	to	to	PART
ftr-431	97	14	be	be	AUX
ftr-431	97	15	known	know	VERB
ftr-431	97	16	as	as	ADP
ftr-431	97	17	a	a	DET
ftr-431	97	18	‘	'	PUNCT
ftr-431	97	19	civil	civil	ADJ
ftr-431	97	20	action	action	NOUN
ftr-431	97	21	.	.	PUNCT
ftr-431	97	22	’	'	PUNCT
ftr-431	97	23	”	"	PUNCT
ftr-431	97	24	)	)	PUNCT
ftr-431	97	25	.	.	PUNCT
ftr-431	98	1	8	8	X
ftr-431	98	2	.	.	PUNCT
ftr-431	99	1	“	"	PUNCT
ftr-431	99	2	the	the	DET
ftr-431	99	3	united	united	PROPN
ftr-431	99	4	states	states	PROPN
ftr-431	99	5	tax	tax	NOUN
ftr-431	99	6	court	court	NOUN
ftr-431	99	7	is	be	AUX
ftr-431	99	8	the	the	DET
ftr-431	99	9	paradigm	paradigm	NOUN
ftr-431	99	10	of	of	ADP
ftr-431	99	11	an	an	DET
ftr-431	99	12	article	article	NOUN
ftr-431	99	13	i	i	PRON
ftr-431	99	14	court	court	NOUN
ftr-431	99	15	and	and	CCONJ
ftr-431	99	16	the	the	DET
ftr-431	99	17	quintessential	quintessential	ADJ
ftr-431	99	18	specialty	specialty	NOUN
ftr-431	99	19	court	court	NOUN
ftr-431	99	20	.	.	PUNCT
ftr-431	99	21	”	"	PUNCT
ftr-431	100	1	richard	richard	PROPN
ftr-431	100	2	b.	b.	PROPN
ftr-431	100	3	hoffman	hoffman	PROPN
ftr-431	100	4	&	&	CCONJ
ftr-431	100	5	frank	frank	PROPN
ftr-431	100	6	p.	p.	PROPN
ftr-431	100	7	cihlar	cihlar	PROPN
ftr-431	100	8	,	,	PUNCT
ftr-431	100	9	judicial	judicial	ADJ
ftr-431	100	10	independence	independence	NOUN
ftr-431	100	11	:	:	PUNCT
ftr-431	100	12	can	can	AUX
ftr-431	100	13	it	it	PRON
ftr-431	100	14	be	be	AUX
ftr-431	100	15	without	without	ADP
ftr-431	100	16	article	article	NOUN
ftr-431	100	17	iii	iii	PROPN
ftr-431	100	18	?	?	PROPN
ftr-431	100	19	,	,	PUNCT
ftr-431	100	20	46	46	NUM
ftr-431	100	21	mercer	mercer	PROPN
ftr-431	100	22	l.	l.	PROPN
ftr-431	100	23	rev	rev	PROPN
ftr-431	100	24	.	.	PROPN
ftr-431	100	25	863	863	NUM
ftr-431	100	26	,	,	PUNCT
ftr-431	100	27	869	869	NUM
ftr-431	100	28	(	(	PUNCT
ftr-431	100	29	1995	1995	NUM
ftr-431	100	30	)	)	PUNCT
ftr-431	100	31	.	.	PUNCT
ftr-431	101	1	9	9	X
ftr-431	101	2	.	.	X
ftr-431	101	3	see	see	VERB
ftr-431	101	4	ex	ex	PRON
ftr-431	101	5	parte	parte	PROPN
ftr-431	101	6	bakelite	bakelite	PROPN
ftr-431	101	7	corp	corp	PROPN
ftr-431	101	8	.	.	PROPN
ftr-431	101	9	,	,	PUNCT
ftr-431	101	10	279	279	NUM
ftr-431	101	11	u.s	u.s	PROPN
ftr-431	101	12	.	.	PROPN
ftr-431	101	13	438	438	NUM
ftr-431	101	14	,	,	PUNCT
ftr-431	101	15	451	451	NUM
ftr-431	101	16	-	-	SYM
ftr-431	101	17	52	52	NUM
ftr-431	101	18	(	(	PUNCT
ftr-431	101	19	1929	1929	NUM
ftr-431	101	20	)	)	PUNCT
ftr-431	101	21	(	(	PUNCT
ftr-431	101	22	“	"	PUNCT
ftr-431	101	23	legislative	legislative	ADJ
ftr-431	101	24	courts	court	NOUN
ftr-431	101	25	.	.	PUNCT
ftr-431	101	26	.	.	PUNCT
ftr-431	101	27	.	.	PUNCT
ftr-431	102	1	may	may	AUX
ftr-431	102	2	be	be	AUX
ftr-431	102	3	created	create	VERB
ftr-431	102	4	as	as	ADP
ftr-431	102	5	special	special	ADJ
ftr-431	102	6	tribunals	tribunal	NOUN
ftr-431	102	7	to	to	PART
ftr-431	102	8	examine	examine	VERB
ftr-431	102	9	and	and	CCONJ
ftr-431	102	10	determine	determine	VERB
ftr-431	102	11	various	various	ADJ
ftr-431	102	12	matters	matter	NOUN
ftr-431	102	13	,	,	PUNCT
ftr-431	102	14	arising	arise	VERB
ftr-431	102	15	between	between	ADP
ftr-431	102	16	the	the	DET
ftr-431	102	17	government	government	NOUN
ftr-431	102	18	and	and	CCONJ
ftr-431	102	19	others	other	NOUN
ftr-431	102	20	,	,	PUNCT
ftr-431	102	21	which	which	PRON
ftr-431	102	22	from	from	ADP
ftr-431	102	23	their	their	PRON
ftr-431	102	24	nature	nature	NOUN
ftr-431	102	25	do	do	AUX
ftr-431	102	26	not	not	PART
ftr-431	102	27	require	require	VERB
ftr-431	102	28	judicial	judicial	ADJ
ftr-431	102	29	determination	determination	NOUN
ftr-431	102	30	and	and	CCONJ
ftr-431	102	31	yet	yet	ADV
ftr-431	102	32	are	be	AUX
ftr-431	102	33	susceptible	susceptible	ADJ
ftr-431	102	34	of	of	ADP
ftr-431	102	35	it	it	PRON
ftr-431	102	36	.	.	PUNCT
ftr-431	102	37	.	.	PUNCT
ftr-431	102	38	.	.	PUNCT
ftr-431	103	1	.	.	PUNCT
ftr-431	104	1	conspicuous	conspicuous	ADJ
ftr-431	104	2	among	among	ADP
ftr-431	104	3	such	such	ADJ
ftr-431	104	4	matters	matter	NOUN
ftr-431	104	5	are	be	AUX
ftr-431	104	6	claims	claim	NOUN
ftr-431	104	7	against	against	ADP
ftr-431	104	8	the	the	DET
ftr-431	104	9	united	united	PROPN
ftr-431	104	10	states	states	PROPN
ftr-431	104	11	.	.	PUNCT
ftr-431	105	1	these	these	PRON
ftr-431	105	2	may	may	AUX
ftr-431	105	3	arise	arise	VERB
ftr-431	105	4	in	in	ADP
ftr-431	105	5	many	many	ADJ
ftr-431	105	6	ways	way	NOUN
ftr-431	105	7	and	and	CCONJ
ftr-431	105	8	may	may	AUX
ftr-431	105	9	be	be	AUX
ftr-431	105	10	for	for	ADP
ftr-431	105	11	money	money	NOUN
ftr-431	105	12	,	,	PUNCT
ftr-431	105	13	lands	land	NOUN
ftr-431	105	14	or	or	CCONJ
ftr-431	105	15	other	other	ADJ
ftr-431	105	16	things	thing	NOUN
ftr-431	105	17	.	.	PUNCT
ftr-431	105	18	”	"	PUNCT
ftr-431	105	19	)	)	PUNCT
ftr-431	105	20	.	.	PUNCT
ftr-431	106	1	in	in	ADP
ftr-431	106	2	fiscal	fiscal	ADJ
ftr-431	106	3	year	year	NOUN
ftr-431	106	4	1999	1999	NUM
ftr-431	106	5	,	,	PUNCT
ftr-431	106	6	for	for	ADP
ftr-431	106	7	example	example	NOUN
ftr-431	106	8	,	,	PUNCT
ftr-431	106	9	the	the	DET
ftr-431	106	10	tax	tax	NOUN
ftr-431	106	11	court	court	NOUN
ftr-431	106	12	had	have	VERB
ftr-431	106	13	a	a	DET
ftr-431	106	14	docket	docket	NOUN
ftr-431	106	15	of	of	ADP
ftr-431	106	16	approximately	approximately	ADV
ftr-431	106	17	21,900	21,900	NUM
ftr-431	106	18	cases	case	NOUN
ftr-431	106	19	,	,	PUNCT
ftr-431	106	20	which	which	PRON
ftr-431	106	21	was	be	AUX
ftr-431	106	22	lower	low	ADJ
ftr-431	106	23	than	than	ADP
ftr-431	106	24	in	in	ADP
ftr-431	106	25	prior	prior	ADJ
ftr-431	106	26	years	year	NOUN
ftr-431	106	27	.	.	PUNCT
ftr-431	107	1	see	see	VERB
ftr-431	107	2	report	report	NOUN
ftr-431	107	3	to	to	ADP
ftr-431	107	4	aba	aba	PROPN
ftr-431	107	5	,	,	PUNCT
ftr-431	107	6	supra	supra	PROPN
ftr-431	107	7	note	note	NOUN
ftr-431	107	8	2	2	NUM
ftr-431	107	9	,	,	PUNCT
ftr-431	107	10	at	at	ADP
ftr-431	107	11	3	3	NUM
ftr-431	107	12	.	.	PUNCT
ftr-431	108	1	for	for	ADP
ftr-431	108	2	the	the	DET
ftr-431	108	3	same	same	ADJ
ftr-431	108	4	year	year	NOUN
ftr-431	108	5	,	,	PUNCT
ftr-431	108	6	the	the	DET
ftr-431	108	7	district	district	NOUN
ftr-431	108	8	courts	court	NOUN
ftr-431	108	9	had	have	VERB
ftr-431	108	10	approximately	approximately	ADV
ftr-431	108	11	1,200	1,200	NUM
ftr-431	108	12	docketed	docket	VERB
ftr-431	108	13	tax	tax	NOUN
ftr-431	108	14	cases	case	NOUN
ftr-431	108	15	,	,	PUNCT
ftr-431	108	16	and	and	CCONJ
ftr-431	108	17	the	the	DET
ftr-431	108	18	court	court	NOUN
ftr-431	108	19	of	of	ADP
ftr-431	108	20	federal	federal	ADJ
ftr-431	108	21	claims	claim	NOUN
ftr-431	108	22	had	have	VERB
ftr-431	108	23	approximately	approximately	ADV
ftr-431	108	24	700	700	NUM
ftr-431	108	25	.	.	PUNCT
ftr-431	109	1	see	see	VERB
ftr-431	109	2	report	report	NOUN
ftr-431	109	3	to	to	ADP
ftr-431	109	4	aba	aba	PROPN
ftr-431	109	5	,	,	PUNCT
ftr-431	109	6	supra	supra	PROPN
ftr-431	109	7	note	note	NOUN
ftr-431	109	8	2	2	NUM
ftr-431	109	9	,	,	PUNCT
ftr-431	109	10	at	at	ADP
ftr-431	109	11	3	3	NUM
ftr-431	109	12	.	.	PUNCT
ftr-431	109	13	district	district	NOUN
ftr-431	109	14	court	court	NOUN
ftr-431	109	15	suits	suit	NOUN
ftr-431	109	16	include	include	VERB
ftr-431	109	17	cases	case	NOUN
ftr-431	109	18	over	over	ADP
ftr-431	109	19	which	which	PRON
ftr-431	109	20	the	the	DET
ftr-431	109	21	tax	tax	NOUN
ftr-431	109	22	court	court	NOUN
ftr-431	109	23	does	do	AUX
ftr-431	109	24	not	not	PART
ftr-431	109	25	have	have	VERB
ftr-431	109	26	jurisdiction	jurisdiction	NOUN
ftr-431	109	27	,	,	PUNCT
ftr-431	109	28	such	such	ADJ
ftr-431	109	29	as	as	ADP
ftr-431	109	30	certain	certain	ADJ
ftr-431	109	31	types	type	NOUN
ftr-431	109	32	of	of	ADP
ftr-431	109	33	excise	excise	NOUN
ftr-431	109	34	tax	tax	NOUN
ftr-431	109	35	cases	case	NOUN
ftr-431	109	36	.	.	PUNCT
ftr-431	110	1	the	the	DET
ftr-431	110	2	district	district	NOUN
ftr-431	110	3	courts	court	NOUN
ftr-431	110	4	generally	generally	ADV
ftr-431	110	5	receive	receive	VERB
ftr-431	110	6	more	more	ADJ
ftr-431	110	7	tax	tax	NOUN
ftr-431	110	8	filings	filing	NOUN
ftr-431	110	9	than	than	ADP
ftr-431	110	10	the	the	DET
ftr-431	110	11	court	court	NOUN
ftr-431	110	12	of	of	ADP
ftr-431	110	13	federal	federal	ADJ
ftr-431	110	14	claims	claim	NOUN
ftr-431	110	15	.	.	PUNCT
ftr-431	111	1	for	for	ADP
ftr-431	111	2	example	example	NOUN
ftr-431	111	3	,	,	PUNCT
ftr-431	111	4	during	during	ADP
ftr-431	111	5	the	the	DET
ftr-431	111	6	years	year	NOUN
ftr-431	111	7	1975	1975	NUM
ftr-431	111	8	through	through	ADP
ftr-431	111	9	1984	1984	NUM
ftr-431	111	10	,	,	PUNCT
ftr-431	111	11	the	the	DET
ftr-431	111	12	tax	tax	NOUN
ftr-431	111	13	court	court	NOUN
ftr-431	111	14	received	receive	VERB
ftr-431	111	15	95.58	95.58	NUM
ftr-431	111	16	%	%	NOUN
ftr-431	111	17	of	of	ADP
ftr-431	111	18	tax	tax	NOUN
ftr-431	111	19	cases	case	NOUN
ftr-431	111	20	filed	file	VERB
ftr-431	111	21	,	,	PUNCT
ftr-431	111	22	the	the	DET
ftr-431	111	23	court	court	NOUN
ftr-431	111	24	of	of	ADP
ftr-431	111	25	federal	federal	ADJ
ftr-431	111	26	claims	claim	NOUN
ftr-431	111	27	0.076	0.076	NUM
ftr-431	111	28	%	%	NOUN
ftr-431	111	29	,	,	PUNCT
ftr-431	111	30	and	and	CCONJ
ftr-431	111	31	the	the	DET
ftr-431	111	32	district	district	NOUN
ftr-431	111	33	courts	court	VERB
ftr-431	111	34	3.65	3.65	NUM
ftr-431	111	35	%	%	NOUN
ftr-431	111	36	.	.	PUNCT
ftr-431	112	1	see	see	VERB
ftr-431	112	2	charles	charles	PROPN
ftr-431	112	3	e.	e.	PROPN
ftr-431	112	4	2001	2001	PROPN
ftr-431	112	5	]	]	PUNCT
ftr-431	112	6	equity	equity	NOUN
ftr-431	112	7	and	and	CCONJ
ftr-431	112	8	the	the	DET
ftr-431	112	9	article	article	NOUN
ftr-431	112	10	i	i	PRON
ftr-431	112	11	court	court	VERB
ftr-431	112	12	361	361	NUM
ftr-431	112	13	unclear	unclear	ADJ
ftr-431	112	14	the	the	DET
ftr-431	112	15	limits	limit	NOUN
ftr-431	112	16	on	on	ADP
ftr-431	112	17	their	their	PRON
ftr-431	112	18	power	power	NOUN
ftr-431	112	19	are	be	AUX
ftr-431	112	20	.	.	PUNCT
ftr-431	113	1	the	the	DET
ftr-431	113	2	united	united	PROPN
ftr-431	113	3	states	states	PROPN
ftr-431	113	4	supreme	supreme	PROPN
ftr-431	113	5	court	court	PROPN
ftr-431	113	6	has	have	AUX
ftr-431	113	7	held	hold	VERB
ftr-431	113	8	that	that	SCONJ
ftr-431	113	9	the	the	DET
ftr-431	113	10	tax	tax	NOUN
ftr-431	113	11	court	court	NOUN
ftr-431	113	12	’s	’s	PART
ftr-431	113	13	predecessor	predecessor	NOUN
ftr-431	113	14	court	court	NOUN
ftr-431	113	15	lacked	lack	VERB
ftr-431	113	16	equitable	equitable	ADJ
ftr-431	113	17	powers	power	NOUN
ftr-431	113	18	.	.	PUNCT
ftr-431	114	1	that	that	PRON
ftr-431	114	2	could	could	AUX
ftr-431	114	3	end	end	VERB
ftr-431	114	4	the	the	DET
ftr-431	114	5	inquiry	inquiry	NOUN
ftr-431	114	6	.	.	PUNCT
ftr-431	115	1	yet,10	yet,10	VERB
ftr-431	115	2	the	the	DET
ftr-431	115	3	tax	tax	NOUN
ftr-431	115	4	court	court	NOUN
ftr-431	115	5	increasingly	increasingly	ADV
ftr-431	115	6	has	have	AUX
ftr-431	115	7	used	use	VERB
ftr-431	115	8	equitable	equitable	ADJ
ftr-431	115	9	doctrines	doctrine	NOUN
ftr-431	115	10	in	in	ADP
ftr-431	115	11	deciding	decide	VERB
ftr-431	115	12	cases	case	NOUN
ftr-431	115	13	in	in	ADP
ftr-431	115	14	ways	way	NOUN
ftr-431	115	15	contrary	contrary	ADJ
ftr-431	115	16	to	to	ADP
ftr-431	115	17	the	the	DET
ftr-431	115	18	result	result	NOUN
ftr-431	115	19	indicated	indicate	VERB
ftr-431	115	20	by	by	ADP
ftr-431	115	21	a	a	DET
ftr-431	115	22	straightforward	straightforward	ADJ
ftr-431	115	23	application	application	NOUN
ftr-431	115	24	of	of	ADP
ftr-431	115	25	applicable	applicable	ADJ
ftr-431	115	26	statutes	statute	NOUN
ftr-431	115	27	.	.	PUNCT
ftr-431	116	1	public	public	ADJ
ftr-431	116	2	choice	choice	NOUN
ftr-431	116	3	theory	theory	NOUN
ftr-431	116	4	teaches	teach	VERB
ftr-431	116	5	that	that	SCONJ
ftr-431	116	6	judges	judge	NOUN
ftr-431	116	7	may	may	AUX
ftr-431	116	8	seek	seek	VERB
ftr-431	116	9	to11	to11	PROPN
ftr-431	116	10	maximize	maximize	VERB
ftr-431	116	11	their	their	PRON
ftr-431	116	12	power	power	NOUN
ftr-431	116	13	by	by	ADP
ftr-431	116	14	expanding	expand	VERB
ftr-431	116	15	the	the	DET
ftr-431	116	16	jurisdiction	jurisdiction	NOUN
ftr-431	116	17	of	of	ADP
ftr-431	116	18	their	their	PRON
ftr-431	116	19	courts	court	NOUN
ftr-431	116	20	and	and	CCONJ
ftr-431	116	21	through	through	ADP
ftr-431	116	22	decisions	decision	NOUN
ftr-431	116	23	that	that	PRON
ftr-431	116	24	go	go	VERB
ftr-431	116	25	beyond	beyond	ADP
ftr-431	116	26	the	the	DET
ftr-431	116	27	governing	govern	VERB
ftr-431	116	28	statutes	statute	NOUN
ftr-431	116	29	.	.	PUNCT
ftr-431	117	1	the	the	DET
ftr-431	117	2	tax	tax	NOUN
ftr-431	117	3	court	court	NOUN
ftr-431	117	4	’s	’s	PART
ftr-431	117	5	application12	application12	NOUN
ftr-431	117	6	of	of	ADP
ftr-431	117	7	equity	equity	NOUN
ftr-431	117	8	reflects	reflect	VERB
ftr-431	117	9	both	both	PRON
ftr-431	117	10	of	of	ADP
ftr-431	117	11	these	these	DET
ftr-431	117	12	tendencies	tendency	NOUN
ftr-431	117	13	.	.	PUNCT
ftr-431	118	1	to	to	PART
ftr-431	118	2	elucidate	elucidate	VERB
ftr-431	118	3	the	the	DET
ftr-431	118	4	limits	limit	NOUN
ftr-431	118	5	article	article	NOUN
ftr-431	118	6	i	i	PRON
ftr-431	118	7	of	of	ADP
ftr-431	118	8	the	the	DET
ftr-431	118	9	constitution	constitution	NOUN
ftr-431	118	10	places	place	VERB
ftr-431	118	11	on	on	ADP
ftr-431	118	12	legislative	legislative	ADJ
ftr-431	118	13	courts	court	NOUN
ftr-431	118	14	,	,	PUNCT
ftr-431	118	15	this	this	DET
ftr-431	118	16	article	article	NOUN
ftr-431	118	17	considers	consider	VERB
ftr-431	118	18	the	the	DET
ftr-431	118	19	question	question	NOUN
ftr-431	118	20	of	of	ADP
ftr-431	118	21	the	the	DET
ftr-431	118	22	extent	extent	NOUN
ftr-431	118	23	,	,	PUNCT
ftr-431	118	24	if	if	SCONJ
ftr-431	118	25	any	any	PRON
ftr-431	118	26	,	,	PUNCT
ftr-431	118	27	of	of	ADP
ftr-431	118	28	the	the	DET
ftr-431	118	29	equitable	equitable	ADJ
ftr-431	118	30	powers	power	NOUN
ftr-431	118	31	of	of	ADP
ftr-431	118	32	the	the	DET
ftr-431	118	33	tax	tax	NOUN
ftr-431	118	34	court	court	NOUN
ftr-431	118	35	under	under	ADP
ftr-431	118	36	article	article	PROPN
ftr-431	118	37	i.	i.	PROPN
ftr-431	118	38	part	part	PROPN
ftr-431	118	39	i	i	PRON
ftr-431	118	40	of	of	ADP
ftr-431	118	41	the	the	DET
ftr-431	118	42	article	article	NOUN
ftr-431	118	43	considers	consider	VERB
ftr-431	118	44	generally	generally	ADV
ftr-431	118	45	the	the	DET
ftr-431	118	46	role	role	NOUN
ftr-431	118	47	of	of	ADP
ftr-431	118	48	article	article	NOUN
ftr-431	118	49	i	i	PRON
ftr-431	118	50	courts	court	VERB
ftr-431	118	51	in	in	ADP
ftr-431	118	52	the	the	DET
ftr-431	118	53	federal	federal	ADJ
ftr-431	118	54	system	system	NOUN
ftr-431	118	55	,	,	PUNCT
ftr-431	118	56	and	and	CCONJ
ftr-431	118	57	the	the	DET
ftr-431	118	58	constitutional	constitutional	ADJ
ftr-431	118	59	limits	limit	NOUN
ftr-431	118	60	on	on	ADP
ftr-431	118	61	that	that	DET
ftr-431	118	62	role	role	NOUN
ftr-431	118	63	.	.	PUNCT
ftr-431	119	1	next	next	ADV
ftr-431	119	2	,	,	PUNCT
ftr-431	119	3	part	part	NOUN
ftr-431	119	4	i	i	PRON
ftr-431	119	5	traces	trace	VERB
ftr-431	119	6	the	the	DET
ftr-431	119	7	tax	tax	NOUN
ftr-431	119	8	court	court	NOUN
ftr-431	119	9	’s	’s	PART
ftr-431	119	10	evolution	evolution	NOUN
ftr-431	119	11	into	into	ADP
ftr-431	119	12	an	an	DET
ftr-431	119	13	article	article	NOUN
ftr-431	119	14	i	i	PROPN
ftr-431	119	15	court	court	NOUN
ftr-431	119	16	.	.	PUNCT
ftr-431	120	1	boynton	boynton	PROPN
ftr-431	120	2	iv	iv	PROPN
ftr-431	120	3	&	&	CCONJ
ftr-431	120	4	jack	jack	PROPN
ftr-431	120	5	robison	robison	PROPN
ftr-431	120	6	,	,	PUNCT
ftr-431	120	7	choosing	choose	VERB
ftr-431	120	8	district	district	NOUN
ftr-431	120	9	court	court	NOUN
ftr-431	120	10	over	over	ADP
ftr-431	120	11	tax	tax	NOUN
ftr-431	120	12	court	court	NOUN
ftr-431	120	13	:	:	PUNCT
ftr-431	120	14	some	some	DET
ftr-431	120	15	case	case	NOUN
ftr-431	120	16	characteristics	characteristic	NOUN
ftr-431	120	17	,	,	PUNCT
ftr-431	120	18	36	36	NUM
ftr-431	120	19	tax	tax	NOUN
ftr-431	120	20	notes	note	NOUN
ftr-431	120	21	807	807	NUM
ftr-431	120	22	,	,	PUNCT
ftr-431	120	23	808	808	NUM
ftr-431	120	24	table	table	NOUN
ftr-431	120	25	1	1	NUM
ftr-431	120	26	(	(	PUNCT
ftr-431	120	27	1987	1987	NUM
ftr-431	120	28	)	)	PUNCT
ftr-431	120	29	.	.	PUNCT
ftr-431	121	1	in	in	ADP
ftr-431	121	2	fiscal	fiscal	ADJ
ftr-431	121	3	year	year	NOUN
ftr-431	121	4	1999	1999	NUM
ftr-431	121	5	,	,	PUNCT
ftr-431	121	6	approximately	approximately	ADV
ftr-431	121	7	20,400	20,400	NUM
ftr-431	121	8	of	of	ADP
ftr-431	121	9	20,799	20,799	NUM
ftr-431	121	10	federal	federal	ADJ
ftr-431	121	11	tax	tax	NOUN
ftr-431	121	12	cases	case	NOUN
ftr-431	121	13	(	(	PUNCT
ftr-431	121	14	98.08	98.08	NUM
ftr-431	121	15	%	%	NOUN
ftr-431	121	16	)	)	PUNCT
ftr-431	121	17	were	be	AUX
ftr-431	121	18	filed	file	VERB
ftr-431	121	19	in	in	ADP
ftr-431	121	20	tax	tax	NOUN
ftr-431	121	21	court	court	NOUN
ftr-431	121	22	.	.	PUNCT
ftr-431	122	1	see	see	VERB
ftr-431	122	2	report	report	NOUN
ftr-431	122	3	to	to	ADP
ftr-431	122	4	aba	aba	PROPN
ftr-431	122	5	,	,	PUNCT
ftr-431	122	6	supra	supra	PROPN
ftr-431	122	7	note	note	NOUN
ftr-431	122	8	2	2	NUM
ftr-431	122	9	,	,	PUNCT
ftr-431	122	10	at	at	ADP
ftr-431	122	11	8	8	NUM
ftr-431	122	12	,	,	PUNCT
ftr-431	122	13	22	22	NUM
ftr-431	122	14	.	.	PUNCT
ftr-431	123	1	in	in	ADP
ftr-431	123	2	general	general	ADJ
ftr-431	123	3	,	,	PUNCT
ftr-431	123	4	the	the	DET
ftr-431	123	5	comparison	comparison	NOUN
ftr-431	123	6	of	of	ADP
ftr-431	123	7	the	the	DET
ftr-431	123	8	number	number	NOUN
ftr-431	123	9	of	of	ADP
ftr-431	123	10	tax	tax	NOUN
ftr-431	123	11	court	court	NOUN
ftr-431	123	12	cases	case	NOUN
ftr-431	123	13	to	to	PART
ftr-431	123	14	refund	refund	VERB
ftr-431	123	15	court	court	NOUN
ftr-431	123	16	tax	tax	NOUN
ftr-431	123	17	cases	case	NOUN
ftr-431	123	18	was	be	AUX
ftr-431	123	19	starkest	stark	ADJ
ftr-431	123	20	during	during	ADP
ftr-431	123	21	the	the	DET
ftr-431	123	22	tax	tax	NOUN
ftr-431	123	23	shelter	shelter	NOUN
ftr-431	123	24	era	era	NOUN
ftr-431	123	25	because	because	SCONJ
ftr-431	123	26	of	of	ADP
ftr-431	123	27	the	the	DET
ftr-431	123	28	particularly	particularly	ADV
ftr-431	123	29	high	high	ADJ
ftr-431	123	30	volume	volume	NOUN
ftr-431	123	31	of	of	ADP
ftr-431	123	32	tax	tax	NOUN
ftr-431	123	33	court	court	NOUN
ftr-431	123	34	case	case	NOUN
ftr-431	123	35	filings	filing	NOUN
ftr-431	123	36	.	.	PUNCT
ftr-431	124	1	see	see	VERB
ftr-431	124	2	infra	infra	NOUN
ftr-431	124	3	note	note	VERB
ftr-431	124	4	46	46	NUM
ftr-431	124	5	.	.	PUNCT
ftr-431	124	6	10	10	NUM
ftr-431	124	7	.	.	PUNCT
ftr-431	125	1	see	see	VERB
ftr-431	125	2	commissioner	commissioner	NOUN
ftr-431	125	3	v.	v.	PROPN
ftr-431	125	4	gooch	gooch	PROPN
ftr-431	125	5	milling	milling	PROPN
ftr-431	125	6	&	&	CCONJ
ftr-431	125	7	elevator	elevator	PROPN
ftr-431	125	8	co.	co.	PROPN
ftr-431	125	9	,	,	PUNCT
ftr-431	125	10	320	320	NUM
ftr-431	125	11	u.s	u.s	PROPN
ftr-431	125	12	.	.	PROPN
ftr-431	125	13	418	418	NUM
ftr-431	125	14	(	(	PUNCT
ftr-431	125	15	1943	1943	NUM
ftr-431	125	16	)	)	PUNCT
ftr-431	125	17	(	(	PUNCT
ftr-431	125	18	board	board	NOUN
ftr-431	125	19	of	of	ADP
ftr-431	125	20	tax	tax	NOUN
ftr-431	125	21	appeals	appeal	NOUN
ftr-431	125	22	,	,	PUNCT
ftr-431	125	23	predecessor	predecessor	NOUN
ftr-431	125	24	of	of	ADP
ftr-431	125	25	the	the	DET
ftr-431	125	26	tax	tax	NOUN
ftr-431	125	27	court	court	NOUN
ftr-431	125	28	,	,	PUNCT
ftr-431	125	29	had	have	VERB
ftr-431	125	30	no	no	DET
ftr-431	125	31	equity	equity	NOUN
ftr-431	125	32	jurisdiction	jurisdiction	NOUN
ftr-431	125	33	)	)	PUNCT
ftr-431	125	34	;	;	PUNCT
ftr-431	125	35	see	see	VERB
ftr-431	125	36	also	also	ADV
ftr-431	125	37	commissioner	commissioner	PROPN
ftr-431	125	38	v.	v.	PROPN
ftr-431	125	39	mccoy	mccoy	PROPN
ftr-431	125	40	,	,	PUNCT
ftr-431	125	41	484	484	NUM
ftr-431	125	42	u.s	u.s	PROPN
ftr-431	125	43	.	.	PROPN
ftr-431	125	44	3	3	NUM
ftr-431	125	45	,	,	PUNCT
ftr-431	125	46	7	7	NUM
ftr-431	125	47	(	(	PUNCT
ftr-431	125	48	1987	1987	NUM
ftr-431	125	49	)	)	PUNCT
ftr-431	125	50	(	(	PUNCT
ftr-431	125	51	“	"	PUNCT
ftr-431	125	52	[	[	X
ftr-431	125	53	t]he	t]he	ADJ
ftr-431	125	54	tax	tax	NOUN
ftr-431	125	55	court	court	NOUN
ftr-431	125	56	is	be	AUX
ftr-431	125	57	a	a	DET
ftr-431	125	58	court	court	NOUN
ftr-431	125	59	of	of	ADP
ftr-431	125	60	limited	limited	ADJ
ftr-431	125	61	jurisdiction	jurisdiction	NOUN
ftr-431	125	62	and	and	CCONJ
ftr-431	125	63	lacks	lack	VERB
ftr-431	125	64	general	general	ADJ
ftr-431	125	65	equitable	equitable	ADJ
ftr-431	125	66	powers	power	NOUN
ftr-431	125	67	.	.	PUNCT
ftr-431	125	68	”	"	PUNCT
ftr-431	125	69	)	)	PUNCT
ftr-431	125	70	.	.	PUNCT
ftr-431	126	1	there	there	PRON
ftr-431	126	2	is	be	VERB
ftr-431	126	3	an	an	DET
ftr-431	126	4	argument	argument	NOUN
ftr-431	126	5	that	that	SCONJ
ftr-431	126	6	“	"	PUNCT
ftr-431	126	7	general	general	ADJ
ftr-431	126	8	equitable	equitable	ADJ
ftr-431	126	9	powers	power	NOUN
ftr-431	126	10	”	"	PUNCT
ftr-431	126	11	differ	differ	VERB
ftr-431	126	12	from	from	ADP
ftr-431	126	13	application	application	NOUN
ftr-431	126	14	of	of	ADP
ftr-431	126	15	equitable	equitable	ADJ
ftr-431	126	16	principles	principle	NOUN
ftr-431	126	17	.	.	PUNCT
ftr-431	127	1	for	for	ADP
ftr-431	127	2	a	a	DET
ftr-431	127	3	discussion	discussion	NOUN
ftr-431	127	4	of	of	ADP
ftr-431	127	5	the	the	DET
ftr-431	127	6	distinction	distinction	NOUN
ftr-431	127	7	,	,	PUNCT
ftr-431	127	8	see	see	VERB
ftr-431	127	9	infra	infra	NOUN
ftr-431	127	10	text	text	NOUN
ftr-431	127	11	accompanying	accompanying	ADJ
ftr-431	127	12	note	note	NOUN
ftr-431	127	13	131	131	NUM
ftr-431	127	14	.	.	NOUN
ftr-431	128	1	11	11	NUM
ftr-431	128	2	.	.	X
ftr-431	129	1	see	see	VERB
ftr-431	129	2	,	,	PUNCT
ftr-431	129	3	e.g.	e.g.	ADV
ftr-431	129	4	,	,	PUNCT
ftr-431	129	5	estate	estate	NOUN
ftr-431	129	6	of	of	ADP
ftr-431	129	7	mueller	mueller	PROPN
ftr-431	129	8	v.	v.	PROPN
ftr-431	129	9	commissioner	commissioner	PROPN
ftr-431	129	10	,	,	PUNCT
ftr-431	129	11	101	101	NUM
ftr-431	129	12	t.c	t.c	PROPN
ftr-431	129	13	.	.	PROPN
ftr-431	129	14	551	551	NUM
ftr-431	129	15	,	,	PUNCT
ftr-431	129	16	553	553	NUM
ftr-431	129	17	(	(	PUNCT
ftr-431	129	18	1993	1993	NUM
ftr-431	129	19	)	)	PUNCT
ftr-431	129	20	(	(	PUNCT
ftr-431	129	21	applying	apply	VERB
ftr-431	129	22	equitable	equitable	ADJ
ftr-431	129	23	recoupment	recoupment	NOUN
ftr-431	129	24	)	)	PUNCT
ftr-431	129	25	;	;	PUNCT
ftr-431	130	1	orenstein	orenstein	PROPN
ftr-431	130	2	v.	v.	ADP
ftr-431	130	3	commissioner	commissioner	PROPN
ftr-431	130	4	,	,	PUNCT
ftr-431	130	5	79	79	NUM
ftr-431	130	6	t.c	t.c	PROPN
ftr-431	130	7	.	.	PROPN
ftr-431	130	8	memo	memo	NOUN
ftr-431	130	9	(	(	PUNCT
ftr-431	130	10	cch	cch	NOUN
ftr-431	130	11	)	)	PUNCT
ftr-431	130	12	1971	1971	NUM
ftr-431	130	13	(	(	PUNCT
ftr-431	130	14	2000	2000	NUM
ftr-431	130	15	)	)	PUNCT
ftr-431	130	16	(	(	PUNCT
ftr-431	130	17	same	same	ADJ
ftr-431	130	18	)	)	PUNCT
ftr-431	130	19	;	;	PUNCT
ftr-431	130	20	alderman	alderman	PROPN
ftr-431	130	21	v.	v.	PROPN
ftr-431	130	22	commissioner	commissioner	PROPN
ftr-431	130	23	,	,	PUNCT
ftr-431	131	1	55	55	NUM
ftr-431	131	2	t.c	t.c	PROPN
ftr-431	131	3	.	.	PROPN
ftr-431	131	4	memo	memo	NOUN
ftr-431	131	5	(	(	PUNCT
ftr-431	131	6	cch	cch	PROPN
ftr-431	131	7	)	)	PUNCT
ftr-431	131	8	86	86	NUM
ftr-431	131	9	,	,	PUNCT
ftr-431	131	10	t.c	t.c	PROPN
ftr-431	131	11	.	.	PROPN
ftr-431	131	12	memo	memo	NOUN
ftr-431	131	13	(	(	PUNCT
ftr-431	131	14	ria	ria	PROPN
ftr-431	131	15	)	)	PUNCT
ftr-431	131	16	¶	¶	PROPN
ftr-431	131	17	88,049	88,049	NUM
ftr-431	131	18	(	(	PUNCT
ftr-431	131	19	1988	1988	NUM
ftr-431	131	20	)	)	PUNCT
ftr-431	131	21	(	(	PUNCT
ftr-431	131	22	applying	apply	VERB
ftr-431	131	23	equitable	equitable	ADJ
ftr-431	131	24	estoppel	estoppel	NOUN
ftr-431	131	25	)	)	PUNCT
ftr-431	131	26	;	;	PUNCT
ftr-431	131	27	see	see	VERB
ftr-431	131	28	also	also	ADV
ftr-431	131	29	bachner	bachner	PROPN
ftr-431	131	30	v.	v.	PROPN
ftr-431	131	31	commissioner	commissioner	NOUN
ftr-431	131	32	,	,	PUNCT
ftr-431	131	33	109	109	NUM
ftr-431	131	34	t.c	t.c	PROPN
ftr-431	131	35	.	.	PROPN
ftr-431	131	36	125	125	NUM
ftr-431	131	37	,	,	PUNCT
ftr-431	131	38	131	131	NUM
ftr-431	131	39	n.7	n.7	X
ftr-431	131	40	(	(	PUNCT
ftr-431	131	41	1997	1997	NUM
ftr-431	131	42	)	)	PUNCT
ftr-431	131	43	(	(	PUNCT
ftr-431	131	44	“	"	PUNCT
ftr-431	131	45	in	in	ADP
ftr-431	131	46	a	a	DET
ftr-431	131	47	tax	tax	NOUN
ftr-431	131	48	court	court	NOUN
ftr-431	131	49	proceeding	proceeding	NOUN
ftr-431	131	50	,	,	PUNCT
ftr-431	131	51	either	either	CCONJ
ftr-431	131	52	party	party	NOUN
ftr-431	131	53	is	be	AUX
ftr-431	131	54	free	free	ADJ
ftr-431	131	55	to	to	PART
ftr-431	131	56	raise	raise	VERB
ftr-431	131	57	equity	equity	NOUN
ftr-431	131	58	-	-	PUNCT
ftr-431	131	59	based	base	VERB
ftr-431	131	60	defenses	defense	NOUN
ftr-431	131	61	to	to	ADP
ftr-431	131	62	the	the	DET
ftr-431	131	63	assertions	assertion	NOUN
ftr-431	131	64	of	of	ADP
ftr-431	131	65	the	the	DET
ftr-431	131	66	other	other	ADJ
ftr-431	131	67	party	party	NOUN
ftr-431	131	68	,	,	PUNCT
ftr-431	131	69	and	and	CCONJ
ftr-431	131	70	the	the	DET
ftr-431	131	71	court	court	NOUN
ftr-431	131	72	,	,	PUNCT
ftr-431	131	73	insofar	insofar	ADV
ftr-431	131	74	as	as	SCONJ
ftr-431	131	75	it	it	PRON
ftr-431	131	76	has	have	VERB
ftr-431	131	77	jurisdiction	jurisdiction	NOUN
ftr-431	131	78	over	over	ADP
ftr-431	131	79	the	the	DET
ftr-431	131	80	main	main	ADJ
ftr-431	131	81	claim	claim	NOUN
ftr-431	131	82	,	,	PUNCT
ftr-431	131	83	is	be	AUX
ftr-431	131	84	free	free	ADJ
ftr-431	131	85	to	to	PART
ftr-431	131	86	entertain	entertain	VERB
ftr-431	131	87	those	those	DET
ftr-431	131	88	defenses	defense	NOUN
ftr-431	131	89	.	.	PUNCT
ftr-431	131	90	”	"	PUNCT
ftr-431	131	91	)	)	PUNCT
ftr-431	131	92	.	.	PUNCT
ftr-431	132	1	the	the	DET
ftr-431	132	2	internal	internal	ADJ
ftr-431	132	3	revenue	revenue	NOUN
ftr-431	132	4	service	service	NOUN
ftr-431	132	5	(	(	PUNCT
ftr-431	132	6	irs	irs	PROPN
ftr-431	132	7	)	)	PUNCT
ftr-431	132	8	has	have	AUX
ftr-431	132	9	not	not	PART
ftr-431	132	10	stemmed	stem	VERB
ftr-431	132	11	the	the	DET
ftr-431	132	12	equity	equity	NOUN
ftr-431	132	13	tide	tide	NOUN
ftr-431	132	14	;	;	PUNCT
ftr-431	132	15	in	in	ADP
ftr-431	132	16	fact	fact	NOUN
ftr-431	132	17	,	,	PUNCT
ftr-431	132	18	in	in	ADP
ftr-431	132	19	one	one	NUM
ftr-431	132	20	recent	recent	ADJ
ftr-431	132	21	instance	instance	NOUN
ftr-431	132	22	the	the	DET
ftr-431	132	23	irs	irs	PROPN
ftr-431	132	24	immediately	immediately	ADV
ftr-431	132	25	reversed	reverse	VERB
ftr-431	132	26	itself	itself	PRON
ftr-431	132	27	,	,	PUNCT
ftr-431	132	28	acquiescing	acquiesce	VERB
ftr-431	132	29	in	in	ADP
ftr-431	132	30	an	an	DET
ftr-431	132	31	apparent	apparent	ADJ
ftr-431	132	32	reach	reach	NOUN
ftr-431	132	33	for	for	ADP
ftr-431	132	34	equitable	equitable	ADJ
ftr-431	132	35	power	power	NOUN
ftr-431	132	36	by	by	ADP
ftr-431	132	37	the	the	DET
ftr-431	132	38	tax	tax	NOUN
ftr-431	132	39	court	court	NOUN
ftr-431	132	40	.	.	PUNCT
ftr-431	133	1	see	see	VERB
ftr-431	133	2	infra	infra	NOUN
ftr-431	133	3	notes	note	VERB
ftr-431	133	4	272	272	NUM
ftr-431	133	5	-	-	SYM
ftr-431	133	6	273	273	NUM
ftr-431	133	7	and	and	CCONJ
ftr-431	133	8	accompanying	accompany	VERB
ftr-431	133	9	text	text	NOUN
ftr-431	133	10	.	.	PUNCT
ftr-431	134	1	12	12	NUM
ftr-431	134	2	.	.	PUNCT
ftr-431	134	3	see	see	VERB
ftr-431	134	4	edward	edward	PROPN
ftr-431	134	5	l.	l.	PROPN
ftr-431	134	6	rubin	rubin	PROPN
ftr-431	134	7	,	,	PUNCT
ftr-431	134	8	beyond	beyond	ADP
ftr-431	134	9	public	public	ADJ
ftr-431	134	10	choice	choice	NOUN
ftr-431	134	11	:	:	PUNCT
ftr-431	134	12	comprehensive	comprehensive	ADJ
ftr-431	134	13	rationality	rationality	NOUN
ftr-431	134	14	in	in	ADP
ftr-431	134	15	the	the	DET
ftr-431	134	16	writing	writing	NOUN
ftr-431	134	17	and	and	CCONJ
ftr-431	134	18	reading	reading	NOUN
ftr-431	134	19	of	of	ADP
ftr-431	134	20	statutes	statute	NOUN
ftr-431	134	21	,	,	PUNCT
ftr-431	134	22	66	66	NUM
ftr-431	134	23	n.y.u	n.y.u	NOUN
ftr-431	134	24	.	.	PUNCT
ftr-431	135	1	l.	l.	PROPN
ftr-431	135	2	rev	rev	PROPN
ftr-431	135	3	.	.	PROPN
ftr-431	135	4	1	1	NUM
ftr-431	135	5	,	,	PUNCT
ftr-431	135	6	51	51	NUM
ftr-431	135	7	(	(	PUNCT
ftr-431	135	8	1991	1991	NUM
ftr-431	135	9	)	)	PUNCT
ftr-431	135	10	(	(	PUNCT
ftr-431	135	11	“	"	PUNCT
ftr-431	135	12	rather	rather	ADV
ftr-431	135	13	than	than	ADP
ftr-431	135	14	trying	try	VERB
ftr-431	135	15	to	to	PART
ftr-431	135	16	protect	protect	VERB
ftr-431	135	17	their	their	PRON
ftr-431	135	18	power	power	NOUN
ftr-431	135	19	,	,	PUNCT
ftr-431	135	20	judges	judge	NOUN
ftr-431	135	21	might	might	AUX
ftr-431	135	22	be	be	AUX
ftr-431	135	23	trying	try	VERB
ftr-431	135	24	to	to	PART
ftr-431	135	25	maximize	maximize	VERB
ftr-431	135	26	it	it	PRON
ftr-431	135	27	,	,	PUNCT
ftr-431	135	28	another	another	DET
ftr-431	135	29	approach	approach	NOUN
ftr-431	135	30	related	relate	VERB
ftr-431	135	31	to	to	ADP
ftr-431	135	32	the	the	DET
ftr-431	135	33	public	public	ADJ
ftr-431	135	34	choice	choice	NOUN
ftr-431	135	35	analysis	analysis	NOUN
ftr-431	135	36	of	of	ADP
ftr-431	135	37	administrators	administrator	NOUN
ftr-431	135	38	.	.	PUNCT
ftr-431	136	1	if	if	SCONJ
ftr-431	136	2	one	one	NOUN
ftr-431	136	3	imagines	imagine	VERB
ftr-431	136	4	this	this	PRON
ftr-431	136	5	as	as	ADP
ftr-431	136	6	an	an	DET
ftr-431	136	7	effort	effort	NOUN
ftr-431	136	8	to	to	PART
ftr-431	136	9	expand	expand	VERB
ftr-431	136	10	judicial	judicial	ADJ
ftr-431	136	11	jurisdiction	jurisdiction	NOUN
ftr-431	136	12	,	,	PUNCT
ftr-431	136	13	one	one	PRON
ftr-431	136	14	is	be	AUX
ftr-431	136	15	left	leave	VERB
ftr-431	136	16	with	with	ADP
ftr-431	136	17	effects	effect	NOUN
ftr-431	136	18	that	that	PRON
ftr-431	136	19	are	be	AUX
ftr-431	136	20	as	as	ADV
ftr-431	136	21	occasional	occasional	ADJ
ftr-431	136	22	and	and	CCONJ
ftr-431	136	23	as	as	ADV
ftr-431	136	24	marginal	marginal	ADJ
ftr-431	136	25	as	as	ADP
ftr-431	136	26	the	the	DET
ftr-431	136	27	power	power	NOUN
ftr-431	136	28	-	-	PUNCT
ftr-431	136	29	protection	protection	NOUN
ftr-431	136	30	hypothesis	hypothesis	NOUN
ftr-431	136	31	.	.	PUNCT
ftr-431	137	1	alternatively	alternatively	ADV
ftr-431	137	2	,	,	PUNCT
ftr-431	137	3	judges	judge	NOUN
ftr-431	137	4	could	could	AUX
ftr-431	137	5	be	be	AUX
ftr-431	137	6	trying	try	VERB
ftr-431	137	7	to	to	PART
ftr-431	137	8	expand	expand	VERB
ftr-431	137	9	their	their	PRON
ftr-431	137	10	power	power	NOUN
ftr-431	137	11	through	through	ADP
ftr-431	137	12	their	their	PRON
ftr-431	137	13	substantive	substantive	ADJ
ftr-431	137	14	rulings	ruling	NOUN
ftr-431	137	15	.	.	PUNCT
ftr-431	138	1	under	under	ADP
ftr-431	138	2	this	this	DET
ftr-431	138	3	theory	theory	NOUN
ftr-431	138	4	,	,	PUNCT
ftr-431	138	5	judges	judge	NOUN
ftr-431	138	6	would	would	AUX
ftr-431	138	7	ignore	ignore	VERB
ftr-431	138	8	statutory	statutory	ADJ
ftr-431	138	9	language	language	NOUN
ftr-431	138	10	whenever	whenever	SCONJ
ftr-431	138	11	possible	possible	ADJ
ftr-431	138	12	or	or	CCONJ
ftr-431	138	13	frame	frame	NOUN
ftr-431	138	14	rules	rule	NOUN
ftr-431	138	15	of	of	ADP
ftr-431	138	16	construction	construction	NOUN
ftr-431	138	17	that	that	PRON
ftr-431	138	18	permitted	permit	VERB
ftr-431	138	19	them	they	PRON
ftr-431	138	20	to	to	PART
ftr-431	138	21	ignore	ignore	VERB
ftr-431	138	22	this	this	DET
ftr-431	138	23	language	language	NOUN
ftr-431	138	24	.	.	PUNCT
ftr-431	139	1	there	there	PRON
ftr-431	139	2	is	be	VERB
ftr-431	139	3	some	some	DET
ftr-431	139	4	empirical	empirical	ADJ
ftr-431	139	5	support	support	NOUN
ftr-431	139	6	for	for	ADP
ftr-431	139	7	this	this	DET
ftr-431	139	8	hypothesis	hypothesis	NOUN
ftr-431	139	9	.	.	PUNCT
ftr-431	139	10	”	"	PUNCT
ftr-431	139	11	)	)	PUNCT
ftr-431	139	12	(	(	PUNCT
ftr-431	139	13	footnote	footnote	VERB
ftr-431	139	14	omitted	omit	VERB
ftr-431	139	15	)	)	PUNCT
ftr-431	139	16	;	;	PUNCT
ftr-431	139	17	see	see	VERB
ftr-431	139	18	also	also	ADV
ftr-431	139	19	richard	richard	PROPN
ftr-431	139	20	a.	a.	NOUN
ftr-431	139	21	posner	posner	PROPN
ftr-431	139	22	,	,	PUNCT
ftr-431	139	23	what	what	PRON
ftr-431	139	24	do	do	AUX
ftr-431	139	25	judges	judge	NOUN
ftr-431	139	26	and	and	CCONJ
ftr-431	139	27	justices	justice	NOUN
ftr-431	139	28	maximize	maximize	VERB
ftr-431	139	29	?	?	PUNCT
ftr-431	140	1	(	(	PUNCT
ftr-431	140	2	the	the	DET
ftr-431	140	3	same	same	ADJ
ftr-431	140	4	thing	thing	NOUN
ftr-431	140	5	everybody	everybody	PRON
ftr-431	140	6	else	else	ADV
ftr-431	140	7	does	do	VERB
ftr-431	140	8	)	)	PUNCT
ftr-431	140	9	,	,	PUNCT
ftr-431	140	10	3	3	NUM
ftr-431	140	11	sup	sup	NOUN
ftr-431	140	12	.	.	PUNCT
ftr-431	141	1	ct	ct	PROPN
ftr-431	141	2	.	.	PUNCT
ftr-431	142	1	econ	econ	PROPN
ftr-431	142	2	.	.	PUNCT
ftr-431	143	1	rev	rev	PROPN
ftr-431	143	2	.	.	PROPN
ftr-431	143	3	1	1	NUM
ftr-431	143	4	,	,	PUNCT
ftr-431	143	5	2	2	NUM
ftr-431	143	6	(	(	PUNCT
ftr-431	143	7	1993	1993	NUM
ftr-431	143	8	)	)	PUNCT
ftr-431	143	9	;	;	PUNCT
ftr-431	143	10	william	william	PROPN
ftr-431	143	11	landes	landes	PROPN
ftr-431	143	12	&	&	CCONJ
ftr-431	143	13	richard	richard	PROPN
ftr-431	143	14	posner	posner	PROPN
ftr-431	143	15	,	,	PUNCT
ftr-431	143	16	the	the	DET
ftr-431	143	17	independent	independent	ADJ
ftr-431	143	18	judiciary	judiciary	NOUN
ftr-431	143	19	in	in	ADP
ftr-431	143	20	an	an	DET
ftr-431	143	21	interest	interest	NOUN
ftr-431	143	22	-	-	PUNCT
ftr-431	143	23	group	group	NOUN
ftr-431	143	24	perspective	perspective	NOUN
ftr-431	143	25	,	,	PUNCT
ftr-431	143	26	18	18	NUM
ftr-431	143	27	j.l	j.l	PROPN
ftr-431	143	28	.	.	PROPN
ftr-431	143	29	&	&	CCONJ
ftr-431	143	30	econ	econ	PROPN
ftr-431	143	31	.	.	PROPN
ftr-431	143	32	,	,	PUNCT
ftr-431	143	33	875	875	NUM
ftr-431	143	34	,	,	PUNCT
ftr-431	143	35	885	885	NUM
ftr-431	143	36	-	-	SYM
ftr-431	143	37	87	87	NUM
ftr-431	143	38	(	(	PUNCT
ftr-431	143	39	1975	1975	NUM
ftr-431	143	40	)	)	PUNCT
ftr-431	143	41	.	.	PUNCT
ftr-431	144	1	362	362	NUM
ftr-431	144	2	florida	florida	PROPN
ftr-431	144	3	tax	tax	NOUN
ftr-431	144	4	review	review	NOUN
ftr-431	144	5	[	[	X
ftr-431	144	6	vol	vol	NOUN
ftr-431	144	7	.	.	NOUN
ftr-431	144	8	5:5	5:5	NUM
ftr-431	144	9	part	part	NOUN
ftr-431	144	10	ii	ii	PROPN
ftr-431	144	11	considers	consider	VERB
ftr-431	144	12	the	the	DET
ftr-431	144	13	meaning	meaning	NOUN
ftr-431	144	14	and	and	CCONJ
ftr-431	144	15	scope	scope	NOUN
ftr-431	144	16	of	of	ADP
ftr-431	144	17	the	the	DET
ftr-431	144	18	terms	term	NOUN
ftr-431	144	19	“	"	PUNCT
ftr-431	144	20	equity	equity	NOUN
ftr-431	144	21	”	"	PUNCT
ftr-431	144	22	and	and	CCONJ
ftr-431	144	23	“	"	PUNCT
ftr-431	144	24	equitable	equitable	ADJ
ftr-431	144	25	powers	power	NOUN
ftr-431	144	26	,	,	PUNCT
ftr-431	144	27	”	"	PUNCT
ftr-431	144	28	providing	provide	VERB
ftr-431	144	29	both	both	DET
ftr-431	144	30	a	a	DET
ftr-431	144	31	brief	brief	ADJ
ftr-431	144	32	history	history	NOUN
ftr-431	144	33	of	of	ADP
ftr-431	144	34	the	the	DET
ftr-431	144	35	development	development	NOUN
ftr-431	144	36	of	of	ADP
ftr-431	144	37	equity	equity	NOUN
ftr-431	144	38	in	in	ADP
ftr-431	144	39	england	england	PROPN
ftr-431	144	40	and	and	CCONJ
ftr-431	144	41	america	america	PROPN
ftr-431	144	42	,	,	PUNCT
ftr-431	144	43	and	and	CCONJ
ftr-431	144	44	an	an	DET
ftr-431	144	45	analysis	analysis	NOUN
ftr-431	144	46	of	of	ADP
ftr-431	144	47	the	the	DET
ftr-431	144	48	distinction	distinction	NOUN
ftr-431	144	49	between	between	ADP
ftr-431	144	50	“	"	PUNCT
ftr-431	144	51	law	law	NOUN
ftr-431	144	52	”	"	PUNCT
ftr-431	144	53	and	and	CCONJ
ftr-431	144	54	“	"	PUNCT
ftr-431	144	55	equity	equity	NOUN
ftr-431	144	56	.	.	PUNCT
ftr-431	144	57	”	"	PUNCT
ftr-431	145	1	this	this	DET
ftr-431	145	2	part	part	NOUN
ftr-431	145	3	also	also	ADV
ftr-431	145	4	considers	consider	VERB
ftr-431	145	5	the	the	DET
ftr-431	145	6	use	use	NOUN
ftr-431	145	7	of	of	ADP
ftr-431	145	8	equity	equity	NOUN
ftr-431	145	9	in	in	ADP
ftr-431	145	10	article	article	NOUN
ftr-431	145	11	i	i	PRON
ftr-431	145	12	courts	court	NOUN
ftr-431	145	13	.	.	PUNCT
ftr-431	146	1	in	in	ADP
ftr-431	146	2	particular	particular	ADJ
ftr-431	146	3	,	,	PUNCT
ftr-431	146	4	it	it	PRON
ftr-431	146	5	considers	consider	VERB
ftr-431	146	6	the	the	DET
ftr-431	146	7	tax	tax	NOUN
ftr-431	146	8	court	court	NOUN
ftr-431	146	9	’s	’s	PART
ftr-431	146	10	use	use	NOUN
ftr-431	146	11	of	of	ADP
ftr-431	146	12	equity	equity	NOUN
ftr-431	146	13	,	,	PUNCT
ftr-431	146	14	focusing	focus	VERB
ftr-431	146	15	on	on	ADP
ftr-431	146	16	the	the	DET
ftr-431	146	17	doctrines	doctrine	NOUN
ftr-431	146	18	of	of	ADP
ftr-431	146	19	equitable	equitable	ADJ
ftr-431	146	20	recoupment	recoupment	NOUN
ftr-431	146	21	and	and	CCONJ
ftr-431	146	22	estoppel	estoppel	NOUN
ftr-431	146	23	,	,	PUNCT
ftr-431	146	24	and	and	CCONJ
ftr-431	146	25	statutory	statutory	ADJ
ftr-431	146	26	equitable	equitable	ADJ
ftr-431	146	27	relief	relief	NOUN
ftr-431	146	28	from	from	ADP
ftr-431	146	29	joint	joint	ADJ
ftr-431	146	30	and	and	CCONJ
ftr-431	146	31	several	several	ADJ
ftr-431	146	32	tax	tax	NOUN
ftr-431	146	33	liability	liability	NOUN
ftr-431	146	34	for	for	ADP
ftr-431	146	35	an	an	DET
ftr-431	146	36	“	"	PUNCT
ftr-431	146	37	innocent	innocent	ADJ
ftr-431	146	38	”	"	PUNCT
ftr-431	146	39	spouse	spouse	NOUN
ftr-431	146	40	.	.	PUNCT
ftr-431	147	1	part	part	NOUN
ftr-431	147	2	iii	iii	NOUN
ftr-431	147	3	combines	combine	VERB
ftr-431	147	4	the	the	DET
ftr-431	147	5	analyses	analysis	NOUN
ftr-431	147	6	of	of	ADP
ftr-431	147	7	article	article	NOUN
ftr-431	147	8	i	i	PRON
ftr-431	147	9	courts	court	NOUN
ftr-431	147	10	and	and	CCONJ
ftr-431	147	11	equity	equity	NOUN
ftr-431	147	12	,	,	PUNCT
ftr-431	147	13	focusing	focus	VERB
ftr-431	147	14	on	on	ADP
ftr-431	147	15	the	the	DET
ftr-431	147	16	tax	tax	NOUN
ftr-431	147	17	court	court	NOUN
ftr-431	147	18	.	.	PUNCT
ftr-431	148	1	this	this	DET
ftr-431	148	2	part	part	NOUN
ftr-431	148	3	considers	consider	VERB
ftr-431	148	4	the	the	DET
ftr-431	148	5	argument	argument	NOUN
ftr-431	148	6	made	make	VERB
ftr-431	148	7	by	by	ADP
ftr-431	148	8	some	some	DET
ftr-431	148	9	tax	tax	NOUN
ftr-431	148	10	lawyers	lawyer	NOUN
ftr-431	148	11	that	that	SCONJ
ftr-431	148	12	because	because	SCONJ
ftr-431	148	13	outcomes	outcome	NOUN
ftr-431	148	14	in	in	ADP
ftr-431	148	15	the	the	DET
ftr-431	148	16	tax	tax	NOUN
ftr-431	148	17	court	court	NOUN
ftr-431	148	18	should	should	AUX
ftr-431	148	19	be	be	AUX
ftr-431	148	20	the	the	DET
ftr-431	148	21	same	same	ADJ
ftr-431	148	22	as	as	ADP
ftr-431	148	23	outcomes	outcome	NOUN
ftr-431	148	24	in	in	ADP
ftr-431	148	25	similar	similar	ADJ
ftr-431	148	26	cases	case	NOUN
ftr-431	148	27	in	in	ADP
ftr-431	148	28	the	the	DET
ftr-431	148	29	article	article	NOUN
ftr-431	148	30	iii	iii	PROPN
ftr-431	148	31	district	district	NOUN
ftr-431	148	32	courts	court	NOUN
ftr-431	148	33	,	,	PUNCT
ftr-431	148	34	the	the	DET
ftr-431	148	35	tax	tax	NOUN
ftr-431	148	36	court	court	NOUN
ftr-431	148	37	must	must	AUX
ftr-431	148	38	have	have	AUX
ftr-431	148	39	equitable	equitable	ADJ
ftr-431	148	40	powers	power	NOUN
ftr-431	148	41	.	.	PUNCT
ftr-431	149	1	next	next	ADV
ftr-431	149	2	,	,	PUNCT
ftr-431	149	3	it	it	PRON
ftr-431	149	4	examines	examine	VERB
ftr-431	149	5	possible	possible	ADJ
ftr-431	149	6	sources	source	NOUN
ftr-431	149	7	of	of	ADP
ftr-431	149	8	equitable	equitable	ADJ
ftr-431	149	9	power	power	NOUN
ftr-431	149	10	for	for	ADP
ftr-431	149	11	the	the	DET
ftr-431	149	12	tax	tax	NOUN
ftr-431	149	13	court	court	NOUN
ftr-431	149	14	,	,	PUNCT
ftr-431	149	15	including	include	VERB
ftr-431	149	16	applicable	applicable	ADJ
ftr-431	149	17	statutes	statute	NOUN
ftr-431	149	18	and	and	CCONJ
ftr-431	149	19	the	the	DET
ftr-431	149	20	possible	possible	ADJ
ftr-431	149	21	equity	equity	NOUN
ftr-431	149	22	-	-	PUNCT
ftr-431	149	23	like	like	ADJ
ftr-431	149	24	ancestry	ancestry	NOUN
ftr-431	149	25	of	of	ADP
ftr-431	149	26	tax	tax	NOUN
ftr-431	149	27	court	court	NOUN
ftr-431	149	28	overpayment	overpayment	NOUN
ftr-431	149	29	claims	claim	VERB
ftr-431	149	30	.	.	PUNCT
ftr-431	150	1	the	the	DET
ftr-431	150	2	article	article	NOUN
ftr-431	150	3	concludes	conclude	VERB
ftr-431	150	4	that	that	SCONJ
ftr-431	150	5	article	article	NOUN
ftr-431	150	6	i	i	PRON
ftr-431	150	7	courts	court	NOUN
ftr-431	150	8	have	have	VERB
ftr-431	150	9	limited	limit	VERB
ftr-431	150	10	sources	source	NOUN
ftr-431	150	11	of	of	ADP
ftr-431	150	12	equitable	equitable	ADJ
ftr-431	150	13	power	power	NOUN
ftr-431	150	14	,	,	PUNCT
ftr-431	150	15	and	and	CCONJ
ftr-431	150	16	that	that	SCONJ
ftr-431	150	17	even	even	ADV
ftr-431	150	18	article	article	NOUN
ftr-431	150	19	i	i	PRON
ftr-431	150	20	courts	court	NOUN
ftr-431	150	21	granted	grant	VERB
ftr-431	150	22	equitable	equitable	ADJ
ftr-431	150	23	powers	power	NOUN
ftr-431	150	24	by	by	ADP
ftr-431	150	25	congress	congress	PROPN
ftr-431	150	26	must	must	AUX
ftr-431	150	27	be	be	AUX
ftr-431	150	28	alert	alert	ADJ
ftr-431	150	29	to	to	ADP
ftr-431	150	30	possible	possible	ADJ
ftr-431	150	31	derogation	derogation	NOUN
ftr-431	150	32	of	of	ADP
ftr-431	150	33	the	the	DET
ftr-431	150	34	judicial	judicial	ADJ
ftr-431	150	35	power	power	NOUN
ftr-431	150	36	of	of	ADP
ftr-431	150	37	article	article	PROPN
ftr-431	150	38	iii	iii	PROPN
ftr-431	150	39	.	.	PUNCT
ftr-431	150	40	given	give	VERB
ftr-431	150	41	those	those	DET
ftr-431	150	42	constraints	constraint	NOUN
ftr-431	150	43	,	,	PUNCT
ftr-431	150	44	the	the	DET
ftr-431	150	45	tax	tax	NOUN
ftr-431	150	46	court	court	NOUN
ftr-431	150	47	’s	’s	PART
ftr-431	150	48	tendency	tendency	NOUN
ftr-431	150	49	to	to	PART
ftr-431	150	50	apply	apply	VERB
ftr-431	150	51	equitable	equitable	ADJ
ftr-431	150	52	doctrines	doctrine	NOUN
ftr-431	150	53	when	when	SCONJ
ftr-431	150	54	necessary	necessary	ADJ
ftr-431	150	55	to	to	PART
ftr-431	150	56	avoid	avoid	VERB
ftr-431	150	57	harsh	harsh	ADJ
ftr-431	150	58	outcomes	outcome	NOUN
ftr-431	150	59	dictated	dictate	VERB
ftr-431	150	60	by	by	ADP
ftr-431	150	61	statute	statute	NOUN
ftr-431	150	62	lacks	lack	VERB
ftr-431	150	63	constitutional	constitutional	ADJ
ftr-431	150	64	authority	authority	NOUN
ftr-431	150	65	.	.	PUNCT
ftr-431	151	1	for	for	SCONJ
ftr-431	151	2	the	the	DET
ftr-431	151	3	tax	tax	NOUN
ftr-431	151	4	court	court	NOUN
ftr-431	151	5	to	to	PART
ftr-431	151	6	apply	apply	VERB
ftr-431	151	7	equitable	equitable	ADJ
ftr-431	151	8	principles	principle	NOUN
ftr-431	151	9	as	as	SCONJ
ftr-431	151	10	it	it	PRON
ftr-431	151	11	has	have	AUX
ftr-431	151	12	been	be	AUX
ftr-431	151	13	doing	do	VERB
ftr-431	151	14	,	,	PUNCT
ftr-431	151	15	congress	congress	PROPN
ftr-431	151	16	will	will	AUX
ftr-431	151	17	need	need	VERB
ftr-431	151	18	to	to	PART
ftr-431	151	19	take	take	VERB
ftr-431	151	20	appropriate	appropriate	ADJ
ftr-431	151	21	action	action	NOUN
ftr-431	151	22	–	–	PUNCT
ftr-431	151	23	within	within	ADP
ftr-431	151	24	constitutional	constitutional	ADJ
ftr-431	151	25	limits	limit	NOUN
ftr-431	151	26	–	–	PUNCT
ftr-431	151	27	to	to	PART
ftr-431	151	28	broaden	broaden	VERB
ftr-431	151	29	or	or	CCONJ
ftr-431	151	30	redefine	redefine	VERB
ftr-431	151	31	the	the	DET
ftr-431	151	32	jurisdiction	jurisdiction	NOUN
ftr-431	151	33	of	of	ADP
ftr-431	151	34	the	the	DET
ftr-431	151	35	court	court	NOUN
ftr-431	151	36	.	.	PUNCT
ftr-431	152	1	ii	ii	PROPN
ftr-431	152	2	.	.	PUNCT
ftr-431	153	1	the	the	DET
ftr-431	153	2	role	role	NOUN
ftr-431	153	3	and	and	CCONJ
ftr-431	153	4	powers	power	NOUN
ftr-431	153	5	of	of	ADP
ftr-431	153	6	article	article	NOUN
ftr-431	153	7	i	i	PRON
ftr-431	153	8	courts	court	VERB
ftr-431	153	9	a.	a.	VERB
ftr-431	153	10	the	the	DET
ftr-431	153	11	constitutional	constitutional	ADJ
ftr-431	153	12	role	role	NOUN
ftr-431	153	13	of	of	ADP
ftr-431	153	14	legislative	legislative	ADJ
ftr-431	153	15	courts	court	NOUN
ftr-431	153	16	the	the	DET
ftr-431	153	17	current	current	ADJ
ftr-431	153	18	federal	federal	ADJ
ftr-431	153	19	court	court	NOUN
ftr-431	153	20	system	system	NOUN
ftr-431	153	21	consists	consist	VERB
ftr-431	153	22	of	of	ADP
ftr-431	153	23	both	both	DET
ftr-431	153	24	article	article	NOUN
ftr-431	153	25	i	i	PRON
ftr-431	153	26	and	and	CCONJ
ftr-431	153	27	article	article	NOUN
ftr-431	153	28	iii	iii	NUM
ftr-431	153	29	courts	court	NOUN
ftr-431	153	30	.	.	PUNCT
ftr-431	154	1	article	article	PROPN
ftr-431	154	2	iii	iii	NUM
ftr-431	154	3	of	of	ADP
ftr-431	154	4	the	the	DET
ftr-431	154	5	united	united	PROPN
ftr-431	154	6	states	states	PROPN
ftr-431	154	7	constitution	constitution	NOUN
ftr-431	154	8	sets	set	VERB
ftr-431	154	9	forth	forth	ADP
ftr-431	154	10	the	the	DET
ftr-431	154	11	general	general	ADJ
ftr-431	154	12	outline	outline	NOUN
ftr-431	154	13	of	of	ADP
ftr-431	154	14	federal	federal	ADJ
ftr-431	154	15	judicial	judicial	ADJ
ftr-431	154	16	power	power	NOUN
ftr-431	154	17	:	:	PUNCT
ftr-431	154	18	the	the	DET
ftr-431	154	19	judicial	judicial	ADJ
ftr-431	154	20	power	power	NOUN
ftr-431	154	21	of	of	ADP
ftr-431	154	22	the	the	DET
ftr-431	154	23	united	united	PROPN
ftr-431	154	24	states	states	PROPN
ftr-431	154	25	,	,	PUNCT
ftr-431	154	26	shall	shall	AUX
ftr-431	154	27	be	be	AUX
ftr-431	154	28	vested	vest	VERB
ftr-431	154	29	in	in	ADP
ftr-431	154	30	one	one	NUM
ftr-431	154	31	supreme	supreme	ADJ
ftr-431	154	32	court	court	NOUN
ftr-431	154	33	,	,	PUNCT
ftr-431	154	34	and	and	CCONJ
ftr-431	154	35	in	in	ADP
ftr-431	154	36	such	such	ADJ
ftr-431	154	37	inferior	inferior	ADJ
ftr-431	154	38	courts	court	NOUN
ftr-431	154	39	as	as	SCONJ
ftr-431	154	40	the	the	DET
ftr-431	154	41	congress	congress	PROPN
ftr-431	154	42	may	may	AUX
ftr-431	154	43	from	from	ADP
ftr-431	154	44	time	time	NOUN
ftr-431	154	45	to	to	ADP
ftr-431	154	46	time	time	NOUN
ftr-431	154	47	ordain	ordain	ADJ
ftr-431	154	48	and	and	CCONJ
ftr-431	154	49	establish	establish	VERB
ftr-431	154	50	.	.	PUNCT
ftr-431	154	51	.	.	PUNCT
ftr-431	154	52	.	.	PUNCT
ftr-431	154	53	.	.	PUNCT
ftr-431	155	1	the	the	DET
ftr-431	155	2	judicial	judicial	ADJ
ftr-431	155	3	power	power	NOUN
ftr-431	155	4	shall	shall	AUX
ftr-431	155	5	extend	extend	VERB
ftr-431	155	6	to	to	ADP
ftr-431	155	7	all	all	DET
ftr-431	155	8	cases	case	NOUN
ftr-431	155	9	,	,	PUNCT
ftr-431	155	10	in	in	ADP
ftr-431	155	11	law	law	NOUN
ftr-431	155	12	and	and	CCONJ
ftr-431	155	13	equity	equity	NOUN
ftr-431	155	14	,	,	PUNCT
ftr-431	155	15	arising	arise	VERB
ftr-431	155	16	under	under	ADP
ftr-431	155	17	this	this	DET
ftr-431	155	18	constitution	constitution	NOUN
ftr-431	155	19	,	,	PUNCT
ftr-431	155	20	the	the	DET
ftr-431	155	21	laws	law	NOUN
ftr-431	155	22	of	of	ADP
ftr-431	155	23	the	the	DET
ftr-431	155	24	united	united	PROPN
ftr-431	155	25	states	states	PROPN
ftr-431	155	26	,	,	PUNCT
ftr-431	155	27	and	and	CCONJ
ftr-431	155	28	treaties	treaty	NOUN
ftr-431	155	29	made	make	VERB
ftr-431	155	30	.	.	PUNCT
ftr-431	155	31	.	.	PUNCT
ftr-431	155	32	.	.	PUNCT
ftr-431	156	1	under	under	ADP
ftr-431	156	2	their	their	PRON
ftr-431	156	3	authority	authority	NOUN
ftr-431	156	4	;	;	PUNCT
ftr-431	156	5	[	[	X
ftr-431	156	6	and	and	CCONJ
ftr-431	156	7	]	]	PUNCT
ftr-431	156	8	.	.	PUNCT
ftr-431	156	9	.	.	PUNCT
ftr-431	156	10	.	.	PUNCT
ftr-431	157	1	to	to	ADP
ftr-431	157	2	controversies	controversy	NOUN
ftr-431	157	3	to	to	PART
ftr-431	157	4	which	which	PRON
ftr-431	157	5	the	the	DET
ftr-431	157	6	united	united	PROPN
ftr-431	157	7	states	states	PROPN
ftr-431	157	8	shall	shall	AUX
ftr-431	157	9	be	be	AUX
ftr-431	157	10	a	a	DET
ftr-431	157	11	party	party	NOUN
ftr-431	157	12	.	.	PUNCT
ftr-431	158	1	”13	”13	PROPN
ftr-431	158	2	13	13	NUM
ftr-431	158	3	.	.	PUNCT
ftr-431	159	1	u.s	u.s	PROPN
ftr-431	159	2	.	.	PROPN
ftr-431	159	3	const	const	PROPN
ftr-431	159	4	.	.	PUNCT
ftr-431	159	5	art	art	NOUN
ftr-431	159	6	.	.	PUNCT
ftr-431	160	1	iii	iii	X
ftr-431	160	2	.	.	PUNCT
ftr-431	161	1	§	§	PROPN
ftr-431	161	2	§	§	PROPN
ftr-431	161	3	1	1	NUM
ftr-431	161	4	,	,	PUNCT
ftr-431	161	5	2	2	NUM
ftr-431	161	6	,	,	PUNCT
ftr-431	161	7	cl	cl	NOUN
ftr-431	161	8	.	.	NOUN
ftr-431	161	9	2	2	NUM
ftr-431	161	10	.	.	NUM
ftr-431	162	1	2001	2001	NUM
ftr-431	162	2	]	]	PUNCT
ftr-431	162	3	equity	equity	NOUN
ftr-431	162	4	and	and	CCONJ
ftr-431	162	5	the	the	DET
ftr-431	162	6	article	article	NOUN
ftr-431	162	7	i	i	PRON
ftr-431	162	8	court	court	VERB
ftr-431	162	9	363	363	NUM
ftr-431	162	10	courts	court	NOUN
ftr-431	162	11	such	such	ADJ
ftr-431	162	12	as	as	ADP
ftr-431	162	13	the	the	DET
ftr-431	162	14	federal	federal	ADJ
ftr-431	162	15	district	district	NOUN
ftr-431	162	16	courts	court	NOUN
ftr-431	162	17	and	and	CCONJ
ftr-431	162	18	the	the	DET
ftr-431	162	19	courts	court	NOUN
ftr-431	162	20	of	of	ADP
ftr-431	162	21	appeals	appeal	NOUN
ftr-431	162	22	are	be	AUX
ftr-431	162	23	established	establish	VERB
ftr-431	162	24	by	by	ADP
ftr-431	162	25	congress	congress	PROPN
ftr-431	162	26	under	under	ADP
ftr-431	162	27	that	that	DET
ftr-431	162	28	power	power	NOUN
ftr-431	162	29	.	.	PUNCT
ftr-431	163	1	other	other	ADJ
ftr-431	163	2	courts	court	NOUN
ftr-431	163	3	,	,	PUNCT
ftr-431	163	4	including	include	VERB
ftr-431	163	5	the	the	DET
ftr-431	163	6	tax14	tax14	PROPN
ftr-431	163	7	court	court	NOUN
ftr-431	163	8	,	,	PUNCT
ftr-431	163	9	are	be	AUX
ftr-431	163	10	created	create	VERB
ftr-431	163	11	using	use	VERB
ftr-431	163	12	congress	congress	PROPN
ftr-431	163	13	’	'	PUNCT
ftr-431	163	14	power	power	NOUN
ftr-431	163	15	under	under	ADP
ftr-431	163	16	article	article	NOUN
ftr-431	163	17	i	i	PRON
ftr-431	163	18	of	of	ADP
ftr-431	163	19	the	the	DET
ftr-431	163	20	constitution.15	constitution.15	NOUN
ftr-431	163	21	article	article	NOUN
ftr-431	163	22	i	i	PRON
ftr-431	163	23	courts	court	NOUN
ftr-431	163	24	are	be	AUX
ftr-431	163	25	created	create	VERB
ftr-431	163	26	by	by	ADP
ftr-431	163	27	congress	congress	PROPN
ftr-431	163	28	under	under	ADP
ftr-431	163	29	its	its	PRON
ftr-431	163	30	powers	power	NOUN
ftr-431	163	31	enumerated	enumerate	VERB
ftr-431	163	32	in	in	ADP
ftr-431	163	33	,	,	PUNCT
ftr-431	163	34	and	and	CCONJ
ftr-431	163	35	the	the	DET
ftr-431	163	36	“	"	PUNCT
ftr-431	163	37	necessary	necessary	ADJ
ftr-431	163	38	and	and	CCONJ
ftr-431	163	39	proper	proper	ADJ
ftr-431	163	40	”	"	PUNCT
ftr-431	163	41	clause	clause	NOUN
ftr-431	163	42	of	of	ADP
ftr-431	163	43	,	,	PUNCT
ftr-431	163	44	article	article	NOUN
ftr-431	163	45	i.	i.	NOUN
ftr-431	163	46	article	article	PROPN
ftr-431	163	47	i	i	PRON
ftr-431	163	48	courts	court	NOUN
ftr-431	163	49	differ	differ	VERB
ftr-431	163	50	from15	from15	NOUN
ftr-431	163	51	article	article	NOUN
ftr-431	163	52	iii	iii	NUM
ftr-431	163	53	courts	court	NOUN
ftr-431	163	54	in	in	SCONJ
ftr-431	163	55	that	that	SCONJ
ftr-431	163	56	they	they	PRON
ftr-431	163	57	are	be	AUX
ftr-431	163	58	not	not	PART
ftr-431	163	59	subject	subject	ADJ
ftr-431	163	60	to	to	ADP
ftr-431	163	61	the	the	DET
ftr-431	163	62	restrictions	restriction	NOUN
ftr-431	163	63	of	of	ADP
ftr-431	163	64	article	article	PROPN
ftr-431	163	65	iii	iii	PROPN
ftr-431	163	66	.	.	PUNCT
ftr-431	164	1	that	that	PRON
ftr-431	164	2	is	is	ADV
ftr-431	164	3	,	,	PUNCT
ftr-431	164	4	article	article	NOUN
ftr-431	164	5	i	i	PRON
ftr-431	164	6	judges	judge	NOUN
ftr-431	164	7	need	need	AUX
ftr-431	164	8	not	not	PART
ftr-431	164	9	have	have	VERB
ftr-431	164	10	life	life	NOUN
ftr-431	164	11	tenure	tenure	NOUN
ftr-431	164	12	,	,	PUNCT
ftr-431	164	13	and	and	CCONJ
ftr-431	164	14	their	their	PRON
ftr-431	164	15	pay	pay	NOUN
ftr-431	164	16	may	may	AUX
ftr-431	164	17	be16	be16	PROPN
ftr-431	164	18	diminished	diminish	VERB
ftr-431	164	19	.	.	PUNCT
ftr-431	165	1	article	article	NOUN
ftr-431	165	2	i	i	PRON
ftr-431	165	3	courts	court	NOUN
ftr-431	165	4	are	be	AUX
ftr-431	165	5	also	also	ADV
ftr-431	165	6	not	not	PART
ftr-431	165	7	subject	subject	ADJ
ftr-431	165	8	to	to	ADP
ftr-431	165	9	the	the	DET
ftr-431	165	10	“	"	PUNCT
ftr-431	165	11	case	case	NOUN
ftr-431	165	12	or	or	CCONJ
ftr-431	165	13	controversy”17	controversy”17	PROPN
ftr-431	165	14	limitation	limitation	NOUN
ftr-431	165	15	in	in	ADP
ftr-431	165	16	article	article	PROPN
ftr-431	165	17	iii	iii	PROPN
ftr-431	165	18	.	.	PUNCT
ftr-431	166	1	thus	thus	ADV
ftr-431	166	2	,	,	PUNCT
ftr-431	166	3	article	article	NOUN
ftr-431	166	4	i	i	PRON
ftr-431	166	5	courts	court	NOUN
ftr-431	166	6	constitutionally	constitutionally	ADV
ftr-431	166	7	may	may	AUX
ftr-431	166	8	give18	give18	VERB
ftr-431	166	9	advisory	advisory	ADJ
ftr-431	166	10	opinions	opinion	NOUN
ftr-431	166	11	to	to	PART
ftr-431	166	12	congress.19	congress.19	VERB
ftr-431	166	13	the	the	DET
ftr-431	166	14	well	well	ADV
ftr-431	166	15	-	-	PUNCT
ftr-431	166	16	known	know	VERB
ftr-431	166	17	constitutional	constitutional	ADJ
ftr-431	166	18	doctrine	doctrine	NOUN
ftr-431	166	19	of	of	ADP
ftr-431	166	20	“	"	PUNCT
ftr-431	166	21	separation	separation	NOUN
ftr-431	166	22	of	of	ADP
ftr-431	166	23	powers	power	NOUN
ftr-431	166	24	”	"	PUNCT
ftr-431	166	25	separates	separate	VERB
ftr-431	166	26	and	and	CCONJ
ftr-431	166	27	balances	balance	VERB
ftr-431	166	28	the	the	DET
ftr-431	166	29	roles	role	NOUN
ftr-431	166	30	of	of	ADP
ftr-431	166	31	the	the	DET
ftr-431	166	32	article	article	NOUN
ftr-431	166	33	i	i	PRON
ftr-431	166	34	legislature	legislature	NOUN
ftr-431	166	35	,	,	PUNCT
ftr-431	166	36	article	article	PROPN
ftr-431	166	37	ii	ii	PROPN
ftr-431	166	38	executive	executive	PROPN
ftr-431	166	39	branch	branch	NOUN
ftr-431	166	40	,	,	PUNCT
ftr-431	166	41	and	and	CCONJ
ftr-431	166	42	article	article	NOUN
ftr-431	166	43	iii	iii	NUM
ftr-431	166	44	judiciary	judiciary	NOUN
ftr-431	166	45	.	.	PUNCT
ftr-431	167	1	a	a	DET
ftr-431	167	2	branch	branch	NOUN
ftr-431	167	3	of	of	ADP
ftr-431	167	4	government	government	NOUN
ftr-431	167	5	violates	violate	VERB
ftr-431	167	6	separation	separation	NOUN
ftr-431	167	7	of	of	ADP
ftr-431	167	8	powers	power	NOUN
ftr-431	167	9	if	if	SCONJ
ftr-431	167	10	it	it	PRON
ftr-431	167	11	either	either	CCONJ
ftr-431	167	12	assumes	assume	VERB
ftr-431	167	13	power	power	NOUN
ftr-431	167	14	of	of	ADP
ftr-431	167	15	another	another	DET
ftr-431	167	16	branch	branch	NOUN
ftr-431	167	17	or	or	CCONJ
ftr-431	167	18	gives	give	VERB
ftr-431	167	19	away	away	ADP
ftr-431	167	20	too	too	ADV
ftr-431	167	21	much	much	ADJ
ftr-431	167	22	of	of	ADP
ftr-431	167	23	its	its	PRON
ftr-431	167	24	own	own	ADJ
ftr-431	167	25	power	power	NOUN
ftr-431	167	26	.	.	PUNCT
ftr-431	168	1	given	give	VERB
ftr-431	168	2	the	the	DET
ftr-431	168	3	seemingly	seemingly	ADV
ftr-431	168	4	mandatory	mandatory	ADJ
ftr-431	168	5	language	language	NOUN
ftr-431	168	6	of	of	ADP
ftr-431	168	7	article	article	NOUN
ftr-431	168	8	iii,20	iii,20	VERB
ftr-431	168	9	21	21	NUM
ftr-431	168	10	14	14	NUM
ftr-431	168	11	.	.	PUNCT
ftr-431	169	1	u.s	u.s	PROPN
ftr-431	169	2	.	.	PROPN
ftr-431	169	3	const	const	PROPN
ftr-431	169	4	.	.	PUNCT
ftr-431	169	5	art	art	NOUN
ftr-431	169	6	.	.	PUNCT
ftr-431	170	1	iii	iii	X
ftr-431	170	2	.	.	PUNCT
ftr-431	170	3	§	§	PROPN
ftr-431	170	4	1	1	NUM
ftr-431	170	5	.	.	NOUN
ftr-431	170	6	15	15	NUM
ftr-431	170	7	.	.	X
ftr-431	171	1	see	see	VERB
ftr-431	171	2	,	,	PUNCT
ftr-431	171	3	e.g.	e.g.	ADV
ftr-431	171	4	,	,	PUNCT
ftr-431	171	5	richard	richard	PROPN
ftr-431	171	6	b.	b.	PROPN
ftr-431	171	7	saphire	saphire	PROPN
ftr-431	171	8	&	&	CCONJ
ftr-431	171	9	michael	michael	PROPN
ftr-431	171	10	e.	e.	PROPN
ftr-431	171	11	solimine	solimine	PROPN
ftr-431	171	12	,	,	PUNCT
ftr-431	171	13	shoring	shore	VERB
ftr-431	171	14	up	up	ADP
ftr-431	171	15	article	article	NOUN
ftr-431	171	16	iii	iii	PROPN
ftr-431	171	17	:	:	PUNCT
ftr-431	171	18	legislative	legislative	ADJ
ftr-431	171	19	court	court	NOUN
ftr-431	171	20	doctrine	doctrine	NOUN
ftr-431	171	21	in	in	ADP
ftr-431	171	22	the	the	DET
ftr-431	171	23	post	post	NOUN
ftr-431	171	24	cftc	cftc	PROPN
ftr-431	171	25	v.	v.	PROPN
ftr-431	171	26	schor	schor	PROPN
ftr-431	171	27	era	era	PROPN
ftr-431	171	28	,	,	PUNCT
ftr-431	171	29	68	68	NUM
ftr-431	171	30	b.u	b.u	PROPN
ftr-431	171	31	.	.	PROPN
ftr-431	171	32	l.	l.	PROPN
ftr-431	171	33	rev	rev	PROPN
ftr-431	171	34	.	.	PROPN
ftr-431	171	35	85	85	NUM
ftr-431	171	36	,	,	PUNCT
ftr-431	171	37	127	127	NUM
ftr-431	171	38	(	(	PUNCT
ftr-431	171	39	1988	1988	NUM
ftr-431	171	40	)	)	PUNCT
ftr-431	171	41	(	(	PUNCT
ftr-431	171	42	“	"	PUNCT
ftr-431	171	43	the	the	DET
ftr-431	171	44	court	court	NOUN
ftr-431	171	45	has	have	AUX
ftr-431	171	46	viewed	view	VERB
ftr-431	171	47	[	[	X
ftr-431	171	48	the	the	DET
ftr-431	171	49	]	]	X
ftr-431	171	50	power	power	NOUN
ftr-431	171	51	[	[	X
ftr-431	171	52	to	to	PART
ftr-431	171	53	create	create	VERB
ftr-431	171	54	non	non	ADJ
ftr-431	171	55	-	-	ADJ
ftr-431	171	56	article	article	ADJ
ftr-431	171	57	iii	iii	NUM
ftr-431	171	58	courts	court	NOUN
ftr-431	171	59	]	]	PUNCT
ftr-431	171	60	as	as	SCONJ
ftr-431	171	61	premised	premise	VERB
ftr-431	171	62	on	on	ADP
ftr-431	171	63	congress	congress	PROPN
ftr-431	171	64	’s	’s	PART
ftr-431	171	65	power	power	NOUN
ftr-431	171	66	under	under	ADP
ftr-431	171	67	article	article	NOUN
ftr-431	171	68	i	i	PRON
ftr-431	171	69	’s	’	VERB
ftr-431	171	70	‘	'	PUNCT
ftr-431	171	71	necessary	necessary	ADJ
ftr-431	171	72	and	and	CCONJ
ftr-431	171	73	proper	proper	ADJ
ftr-431	171	74	clause	clause	NOUN
ftr-431	171	75	’	'	PUNCT
ftr-431	171	76	power	power	NOUN
ftr-431	171	77	to	to	PART
ftr-431	171	78	implement	implement	VERB
ftr-431	171	79	its	its	PRON
ftr-431	171	80	enumerated	enumerate	VERB
ftr-431	171	81	powers	power	NOUN
ftr-431	171	82	.	.	PUNCT
ftr-431	171	83	”	"	PUNCT
ftr-431	171	84	)	)	PUNCT
ftr-431	172	1	(	(	PUNCT
ftr-431	172	2	footnote	footnote	VERB
ftr-431	172	3	omitted	omit	VERB
ftr-431	172	4	)	)	PUNCT
ftr-431	172	5	;	;	PUNCT
ftr-431	172	6	martin	martin	PROPN
ftr-431	172	7	h.	h.	PROPN
ftr-431	172	8	redish	redish	PROPN
ftr-431	172	9	,	,	PUNCT
ftr-431	172	10	legislative	legislative	ADJ
ftr-431	172	11	courts	court	NOUN
ftr-431	172	12	,	,	PUNCT
ftr-431	172	13	administrative	administrative	ADJ
ftr-431	172	14	agencies	agency	NOUN
ftr-431	172	15	,	,	PUNCT
ftr-431	172	16	and	and	CCONJ
ftr-431	172	17	the	the	DET
ftr-431	172	18	northern	northern	ADJ
ftr-431	172	19	pipeline	pipeline	NOUN
ftr-431	172	20	decision	decision	NOUN
ftr-431	172	21	,	,	PUNCT
ftr-431	172	22	1983	1983	NUM
ftr-431	172	23	duke	duke	PROPN
ftr-431	172	24	l.j	l.j	PROPN
ftr-431	172	25	.	.	PROPN
ftr-431	172	26	197	197	NUM
ftr-431	172	27	,	,	PUNCT
ftr-431	172	28	198	198	NUM
ftr-431	172	29	(	(	PUNCT
ftr-431	172	30	“	"	PUNCT
ftr-431	172	31	congress	congress	PROPN
ftr-431	172	32	will	will	AUX
ftr-431	172	33	usually	usually	ADV
ftr-431	172	34	employ	employ	VERB
ftr-431	172	35	one	one	NUM
ftr-431	172	36	of	of	ADP
ftr-431	172	37	its	its	PRON
ftr-431	172	38	enumerated	enumerate	VERB
ftr-431	172	39	powers	power	NOUN
ftr-431	172	40	in	in	ADP
ftr-431	172	41	article	article	NOUN
ftr-431	172	42	i	i	PRON
ftr-431	172	43	,	,	PUNCT
ftr-431	172	44	in	in	ADP
ftr-431	172	45	combination	combination	NOUN
ftr-431	172	46	with	with	ADP
ftr-431	172	47	the	the	DET
ftr-431	172	48	‘	'	PUNCT
ftr-431	172	49	necessary	necessary	ADJ
ftr-431	172	50	-	-	PUNCT
ftr-431	172	51	and	and	CCONJ
ftr-431	172	52	-	-	PUNCT
ftr-431	172	53	proper	proper	ADJ
ftr-431	172	54	’	'	PUNCT
ftr-431	172	55	clause	clause	NOUN
ftr-431	172	56	of	of	ADP
ftr-431	172	57	that	that	DET
ftr-431	172	58	same	same	ADJ
ftr-431	172	59	article	article	NOUN
ftr-431	172	60	.	.	PUNCT
ftr-431	172	61	”	"	PUNCT
ftr-431	172	62	)	)	PUNCT
ftr-431	172	63	.	.	PUNCT
ftr-431	173	1	16	16	NUM
ftr-431	173	2	.	.	PUNCT
ftr-431	174	1	see	see	VERB
ftr-431	174	2	erwin	erwin	PROPN
ftr-431	174	3	chemerinsky	chemerinsky	PROPN
ftr-431	174	4	,	,	PUNCT
ftr-431	174	5	federal	federal	ADJ
ftr-431	174	6	jurisdiction	jurisdiction	NOUN
ftr-431	174	7	181	181	NUM
ftr-431	174	8	-	-	SYM
ftr-431	174	9	82	82	NUM
ftr-431	174	10	(	(	PUNCT
ftr-431	174	11	little	little	ADJ
ftr-431	174	12	brown	brown	PROPN
ftr-431	174	13	&	&	CCONJ
ftr-431	174	14	co.	co.	PROPN
ftr-431	174	15	1989	1989	NUM
ftr-431	174	16	)	)	PUNCT
ftr-431	174	17	;	;	PUNCT
ftr-431	174	18	resnik	resnik	X
ftr-431	174	19	,	,	PUNCT
ftr-431	174	20	supra	supra	ADJ
ftr-431	174	21	note	note	NOUN
ftr-431	174	22	1	1	NUM
ftr-431	174	23	,	,	PUNCT
ftr-431	174	24	at	at	ADP
ftr-431	174	25	912	912	NUM
ftr-431	174	26	(	(	PUNCT
ftr-431	174	27	“	"	PUNCT
ftr-431	174	28	in	in	ADP
ftr-431	174	29	short	short	ADJ
ftr-431	174	30	,	,	PUNCT
ftr-431	174	31	‘	'	PUNCT
ftr-431	174	32	the	the	DET
ftr-431	174	33	federal	federal	ADJ
ftr-431	174	34	courts	court	NOUN
ftr-431	174	35	’	'	PUNCT
ftr-431	174	36	include	include	VERB
ftr-431	174	37	many	many	ADJ
ftr-431	174	38	‘	'	PUNCT
ftr-431	174	39	judges	judge	NOUN
ftr-431	174	40	’	'	PUNCT
ftr-431	174	41	who	who	PRON
ftr-431	174	42	lack	lack	VERB
ftr-431	174	43	life	life	NOUN
ftr-431	174	44	tenure	tenure	NOUN
ftr-431	174	45	.	.	PUNCT
ftr-431	174	46	”	"	PUNCT
ftr-431	174	47	)	)	PUNCT
ftr-431	174	48	.	.	PUNCT
ftr-431	175	1	tax	tax	NOUN
ftr-431	175	2	court	court	NOUN
ftr-431	175	3	judges	judge	NOUN
ftr-431	175	4	,	,	PUNCT
ftr-431	175	5	for	for	ADP
ftr-431	175	6	example	example	NOUN
ftr-431	175	7	,	,	PUNCT
ftr-431	175	8	serve	serve	VERB
ftr-431	175	9	fifteen	fifteen	NUM
ftr-431	175	10	-	-	PUNCT
ftr-431	175	11	year	year	NOUN
ftr-431	175	12	terms	term	NOUN
ftr-431	175	13	.	.	PUNCT
ftr-431	176	1	see	see	VERB
ftr-431	176	2	irc	irc	PROPN
ftr-431	176	3	§	§	PROPN
ftr-431	176	4	7443(e	7443(e	PROPN
ftr-431	176	5	)	)	PUNCT
ftr-431	176	6	.	.	PUNCT
ftr-431	177	1	17	17	NUM
ftr-431	177	2	.	.	X
ftr-431	178	1	see	see	VERB
ftr-431	178	2	chemerinsky	chemerinsky	NOUN
ftr-431	178	3	,	,	PUNCT
ftr-431	178	4	supra	supra	PROPN
ftr-431	178	5	note	note	NOUN
ftr-431	178	6	16	16	NUM
ftr-431	178	7	,	,	PUNCT
ftr-431	178	8	at	at	ADP
ftr-431	178	9	181	181	NUM
ftr-431	178	10	-	-	SYM
ftr-431	178	11	82	82	NUM
ftr-431	178	12	;	;	PUNCT
ftr-431	178	13	resnik	resnik	X
ftr-431	178	14	,	,	PUNCT
ftr-431	178	15	supra	supra	ADJ
ftr-431	178	16	note	note	NOUN
ftr-431	178	17	1	1	NUM
ftr-431	178	18	,	,	PUNCT
ftr-431	178	19	at	at	ADP
ftr-431	178	20	910	910	NOUN
ftr-431	178	21	-	-	SYM
ftr-431	178	22	911	911	NUM
ftr-431	178	23	;	;	PUNCT
ftr-431	178	24	cf	cf	NOUN
ftr-431	178	25	.	.	PUNCT
ftr-431	178	26	burns	burn	NOUN
ftr-431	178	27	,	,	PUNCT
ftr-431	178	28	stix	stix	PROPN
ftr-431	178	29	friedman	friedman	PROPN
ftr-431	178	30	&	&	CCONJ
ftr-431	178	31	co.	co.	PROPN
ftr-431	178	32	,	,	PUNCT
ftr-431	178	33	inc	inc	PROPN
ftr-431	178	34	.	.	PROPN
ftr-431	179	1	v.	v.	PROPN
ftr-431	179	2	commissioner	commissioner	PROPN
ftr-431	179	3	,	,	PUNCT
ftr-431	179	4	57	57	NUM
ftr-431	179	5	t.c	t.c	PROPN
ftr-431	179	6	.	.	PROPN
ftr-431	179	7	392	392	NUM
ftr-431	179	8	,	,	PUNCT
ftr-431	179	9	395	395	NUM
ftr-431	179	10	(	(	PUNCT
ftr-431	179	11	1971	1971	NUM
ftr-431	179	12	)	)	PUNCT
ftr-431	179	13	,	,	PUNCT
ftr-431	179	14	(	(	PUNCT
ftr-431	179	15	“	"	PUNCT
ftr-431	179	16	did	do	AUX
ftr-431	179	17	the	the	DET
ftr-431	179	18	provisions	provision	NOUN
ftr-431	179	19	of	of	ADP
ftr-431	179	20	the	the	DET
ftr-431	179	21	tax	tax	NOUN
ftr-431	179	22	reform	reform	NOUN
ftr-431	179	23	act	act	NOUN
ftr-431	179	24	of	of	ADP
ftr-431	179	25	1969	1969	NUM
ftr-431	179	26	so	so	ADV
ftr-431	179	27	change	change	VERB
ftr-431	179	28	the	the	DET
ftr-431	179	29	status	status	NOUN
ftr-431	179	30	and	and	CCONJ
ftr-431	179	31	function	function	NOUN
ftr-431	179	32	of	of	ADP
ftr-431	179	33	the	the	DET
ftr-431	179	34	tax	tax	NOUN
ftr-431	179	35	court	court	NOUN
ftr-431	179	36	that	that	SCONJ
ftr-431	179	37	it	it	PRON
ftr-431	179	38	is	be	AUX
ftr-431	179	39	now	now	ADV
ftr-431	179	40	exercising	exercise	VERB
ftr-431	179	41	the	the	DET
ftr-431	179	42	‘	'	PUNCT
ftr-431	179	43	judicial	judicial	ADJ
ftr-431	179	44	powers	power	NOUN
ftr-431	179	45	’	'	PUNCT
ftr-431	179	46	referred	refer	VERB
ftr-431	179	47	to	to	ADP
ftr-431	179	48	in	in	ADP
ftr-431	179	49	article	article	PROPN
ftr-431	179	50	iii	iii	PROPN
ftr-431	179	51	and	and	CCONJ
ftr-431	179	52	must	must	AUX
ftr-431	179	53	be	be	AUX
ftr-431	179	54	established	establish	VERB
ftr-431	179	55	as	as	ADP
ftr-431	179	56	an	an	DET
ftr-431	179	57	article	article	NOUN
ftr-431	179	58	iii	iii	NUM
ftr-431	179	59	court	court	NOUN
ftr-431	179	60	with	with	ADP
ftr-431	179	61	its	its	PRON
ftr-431	179	62	judges	judge	NOUN
ftr-431	179	63	having	have	VERB
ftr-431	179	64	the	the	DET
ftr-431	179	65	tenure	tenure	NOUN
ftr-431	179	66	and	and	CCONJ
ftr-431	179	67	compensation	compensation	NOUN
ftr-431	179	68	protection	protection	NOUN
ftr-431	179	69	provided	provide	VERB
ftr-431	179	70	in	in	ADP
ftr-431	179	71	section	section	NOUN
ftr-431	179	72	1	1	NUM
ftr-431	179	73	of	of	ADP
ftr-431	179	74	article	article	PROPN
ftr-431	179	75	iii	iii	X
ftr-431	179	76	?	?	PUNCT
ftr-431	180	1	we	we	PRON
ftr-431	180	2	think	think	VERB
ftr-431	180	3	not	not	PART
ftr-431	180	4	.	.	PUNCT
ftr-431	180	5	”	"	PUNCT
ftr-431	180	6	)	)	PUNCT
ftr-431	180	7	.	.	PUNCT
ftr-431	181	1	18	18	NUM
ftr-431	181	2	.	.	X
ftr-431	182	1	see	see	VERB
ftr-431	182	2	leandra	leandra	PROPN
ftr-431	182	3	lederman	lederman	PROPN
ftr-431	182	4	,	,	PUNCT
ftr-431	182	5	precedent	precedent	NOUN
ftr-431	182	6	lost	lose	VERB
ftr-431	182	7	:	:	PUNCT
ftr-431	182	8	why	why	SCONJ
ftr-431	182	9	encourage	encourage	VERB
ftr-431	182	10	settlement	settlement	NOUN
ftr-431	182	11	,	,	PUNCT
ftr-431	182	12	and	and	CCONJ
ftr-431	182	13	why	why	SCONJ
ftr-431	182	14	allow	allow	VERB
ftr-431	182	15	non	non	ADJ
ftr-431	182	16	-	-	ADJ
ftr-431	182	17	party	party	ADJ
ftr-431	182	18	involvement	involvement	NOUN
ftr-431	182	19	in	in	ADP
ftr-431	182	20	settlements	settlement	NOUN
ftr-431	182	21	?	?	PUNCT
ftr-431	182	22	,	,	PUNCT
ftr-431	182	23	75	75	NUM
ftr-431	182	24	notre	notre	PROPN
ftr-431	182	25	dame	dame	PROPN
ftr-431	182	26	l.	l.	PROPN
ftr-431	182	27	rev	rev	PROPN
ftr-431	182	28	.	.	PROPN
ftr-431	182	29	221	221	NUM
ftr-431	182	30	,	,	PUNCT
ftr-431	182	31	248	248	NUM
ftr-431	182	32	(	(	PUNCT
ftr-431	182	33	1999	1999	NUM
ftr-431	182	34	)	)	PUNCT
ftr-431	182	35	;	;	PUNCT
ftr-431	183	1	u.s	u.s	PROPN
ftr-431	183	2	.	.	PROPN
ftr-431	183	3	const	const	PROPN
ftr-431	183	4	.	.	PUNCT
ftr-431	183	5	art	art	NOUN
ftr-431	183	6	.	.	PUNCT
ftr-431	184	1	iii	iii	X
ftr-431	184	2	.	.	PUNCT
ftr-431	184	3	§	§	PROPN
ftr-431	184	4	2	2	NUM
ftr-431	184	5	,	,	PUNCT
ftr-431	184	6	cl.1	cl.1	NUM
ftr-431	184	7	.	.	PUNCT
ftr-431	185	1	19	19	NUM
ftr-431	185	2	.	.	X
ftr-431	185	3	see	see	VERB
ftr-431	185	4	donald	donald	PROPN
ftr-431	185	5	d.	d.	PROPN
ftr-431	185	6	haber	haber	PROPN
ftr-431	185	7	,	,	PUNCT
ftr-431	185	8	the	the	DET
ftr-431	185	9	declaratory	declaratory	ADJ
ftr-431	185	10	powers	power	NOUN
ftr-431	185	11	of	of	ADP
ftr-431	185	12	bankruptcy	bankruptcy	NOUN
ftr-431	185	13	courts	court	NOUN
ftr-431	185	14	to	to	PART
ftr-431	185	15	determine	determine	VERB
ftr-431	185	16	the	the	DET
ftr-431	185	17	federal	federal	ADJ
ftr-431	185	18	tax	tax	NOUN
ftr-431	185	19	consequences	consequence	NOUN
ftr-431	185	20	of	of	ADP
ftr-431	185	21	chapter	chapter	NOUN
ftr-431	185	22	11	11	NUM
ftr-431	185	23	plans	plan	NOUN
ftr-431	185	24	,	,	PUNCT
ftr-431	185	25	3	3	NUM
ftr-431	185	26	am	am	NOUN
ftr-431	185	27	.	.	PUNCT
ftr-431	186	1	bankr	bankr	PROPN
ftr-431	186	2	.	.	PUNCT
ftr-431	187	1	inst	inst	PROPN
ftr-431	187	2	.	.	PUNCT
ftr-431	188	1	l.	l.	PROPN
ftr-431	188	2	rev	rev	PROPN
ftr-431	188	3	.	.	PROPN
ftr-431	188	4	407	407	NUM
ftr-431	188	5	,	,	PUNCT
ftr-431	188	6	426	426	NUM
ftr-431	188	7	(	(	PUNCT
ftr-431	188	8	1995	1995	NUM
ftr-431	188	9	)	)	PUNCT
ftr-431	188	10	.	.	PUNCT
ftr-431	189	1	interestingly	interestingly	ADV
ftr-431	189	2	,	,	PUNCT
ftr-431	189	3	the	the	DET
ftr-431	189	4	supreme	supreme	PROPN
ftr-431	189	5	court	court	PROPN
ftr-431	189	6	found	find	VERB
ftr-431	189	7	that	that	SCONJ
ftr-431	189	8	the	the	DET
ftr-431	189	9	court	court	NOUN
ftr-431	189	10	of	of	ADP
ftr-431	189	11	claims	claim	NOUN
ftr-431	189	12	was	be	AUX
ftr-431	189	13	an	an	DET
ftr-431	189	14	article	article	NOUN
ftr-431	189	15	iii	iii	NUM
ftr-431	189	16	court	court	NOUN
ftr-431	189	17	although	although	SCONJ
ftr-431	189	18	it	it	PRON
ftr-431	189	19	had	have	VERB
ftr-431	189	20	the	the	DET
ftr-431	189	21	power	power	NOUN
ftr-431	189	22	to	to	PART
ftr-431	189	23	render	render	VERB
ftr-431	189	24	advisory	advisory	ADJ
ftr-431	189	25	opinions	opinion	NOUN
ftr-431	189	26	.	.	PUNCT
ftr-431	190	1	see	see	VERB
ftr-431	190	2	glidden	glidden	PROPN
ftr-431	190	3	v.	v.	PROPN
ftr-431	190	4	zdanok	zdanok	PROPN
ftr-431	190	5	,	,	PUNCT
ftr-431	190	6	370	370	NUM
ftr-431	190	7	u.s	u.s	PROPN
ftr-431	190	8	.	.	PROPN
ftr-431	190	9	530	530	NUM
ftr-431	190	10	,	,	PUNCT
ftr-431	190	11	586	586	NUM
ftr-431	190	12	-	-	SYM
ftr-431	190	13	87	87	NUM
ftr-431	190	14	(	(	PUNCT
ftr-431	190	15	1962	1962	NUM
ftr-431	190	16	)	)	PUNCT
ftr-431	190	17	;	;	PUNCT
ftr-431	190	18	(	(	PUNCT
ftr-431	190	19	clark	clark	PROPN
ftr-431	190	20	,	,	PUNCT
ftr-431	190	21	j.	j.	PROPN
ftr-431	190	22	,	,	PUNCT
ftr-431	190	23	concurring	concur	VERB
ftr-431	190	24	)	)	PUNCT
ftr-431	190	25	.	.	PUNCT
ftr-431	191	1	the	the	DET
ftr-431	191	2	tax	tax	NOUN
ftr-431	191	3	court	court	NOUN
ftr-431	191	4	,	,	PUNCT
ftr-431	191	5	however	however	ADV
ftr-431	191	6	,	,	PUNCT
ftr-431	191	7	does	do	AUX
ftr-431	191	8	not	not	PART
ftr-431	191	9	have	have	VERB
ftr-431	191	10	statutory	statutory	ADJ
ftr-431	191	11	jurisdiction	jurisdiction	NOUN
ftr-431	191	12	to	to	PART
ftr-431	191	13	give	give	VERB
ftr-431	191	14	congress	congress	PROPN
ftr-431	191	15	advisory	advisory	ADJ
ftr-431	191	16	opinions	opinion	NOUN
ftr-431	191	17	.	.	PUNCT
ftr-431	192	1	20	20	NUM
ftr-431	192	2	.	.	PUNCT
ftr-431	193	1	see	see	VERB
ftr-431	193	2	glidden	glidden	PROPN
ftr-431	193	3	,	,	PUNCT
ftr-431	193	4	at	at	ADP
ftr-431	193	5	605	605	NUM
ftr-431	193	6	.	.	PUNCT
ftr-431	194	1	21	21	NUM
ftr-431	194	2	.	.	PUNCT
ftr-431	195	1	see	see	VERB
ftr-431	195	2	u.s	u.s	PROPN
ftr-431	195	3	.	.	PROPN
ftr-431	195	4	const	const	PROPN
ftr-431	195	5	.	.	PUNCT
ftr-431	196	1	art	art	NOUN
ftr-431	196	2	.	.	PUNCT
ftr-431	197	1	iii	iii	X
ftr-431	197	2	.	.	PUNCT
ftr-431	198	1	§	§	PROPN
ftr-431	198	2	1	1	NUM
ftr-431	198	3	(	(	PUNCT
ftr-431	198	4	“	"	PUNCT
ftr-431	198	5	the	the	DET
ftr-431	198	6	judicial	judicial	ADJ
ftr-431	198	7	power	power	NOUN
ftr-431	198	8	of	of	ADP
ftr-431	198	9	the	the	DET
ftr-431	198	10	united	united	PROPN
ftr-431	198	11	states	states	PROPN
ftr-431	198	12	,	,	PUNCT
ftr-431	198	13	shall	shall	AUX
ftr-431	198	14	be	be	AUX
ftr-431	198	15	vested	vest	VERB
ftr-431	198	16	in	in	ADP
ftr-431	198	17	one	one	NUM
ftr-431	198	18	supreme	supreme	ADJ
ftr-431	198	19	court	court	NOUN
ftr-431	198	20	,	,	PUNCT
ftr-431	198	21	and	and	CCONJ
ftr-431	198	22	in	in	ADP
ftr-431	198	23	such	such	ADJ
ftr-431	198	24	inferior	inferior	ADJ
ftr-431	198	25	courts	court	NOUN
ftr-431	198	26	as	as	SCONJ
ftr-431	198	27	the	the	DET
ftr-431	198	28	congress	congress	PROPN
ftr-431	198	29	may	may	AUX
ftr-431	198	30	from	from	ADP
ftr-431	198	31	time	time	NOUN
ftr-431	198	32	to	to	ADP
ftr-431	198	33	time	time	NOUN
ftr-431	198	34	ordain	ordain	ADJ
ftr-431	198	35	and	and	CCONJ
ftr-431	198	36	establish	establish	VERB
ftr-431	198	37	”	"	PUNCT
ftr-431	198	38	)	)	PUNCT
ftr-431	198	39	(	(	PUNCT
ftr-431	198	40	emphasis	emphasis	NOUN
ftr-431	198	41	added	add	VERB
ftr-431	198	42	)	)	PUNCT
ftr-431	198	43	.	.	PUNCT
ftr-431	199	1	the	the	DET
ftr-431	199	2	“	"	PUNCT
ftr-431	199	3	inferior	inferior	ADJ
ftr-431	199	4	courts	court	NOUN
ftr-431	199	5	”	"	PUNCT
ftr-431	199	6	referred	refer	VERB
ftr-431	199	7	to	to	ADP
ftr-431	199	8	in	in	ADP
ftr-431	199	9	article	article	PROPN
ftr-431	199	10	iii	iii	X
ftr-431	199	11	are	be	AUX
ftr-431	199	12	article	article	NOUN
ftr-431	199	13	iii	iii	NUM
ftr-431	199	14	courts	court	NOUN
ftr-431	199	15	created	create	VERB
ftr-431	199	16	by	by	ADP
ftr-431	199	17	congress	congress	PROPN
ftr-431	199	18	under	under	ADP
ftr-431	199	19	art	art	NOUN
ftr-431	199	20	.	.	PUNCT
ftr-431	200	1	i	i	PRON
ftr-431	200	2	§	§	VERB
ftr-431	200	3	8	8	NUM
ftr-431	200	4	,	,	PUNCT
ftr-431	200	5	cl	cl	NOUN
ftr-431	200	6	.	.	NOUN
ftr-431	200	7	9	9	NUM
ftr-431	200	8	(	(	PUNCT
ftr-431	200	9	the	the	DET
ftr-431	200	10	“	"	PUNCT
ftr-431	200	11	inferior	inferior	ADJ
ftr-431	200	12	tribunals	tribunal	NOUN
ftr-431	200	13	”	"	PUNCT
ftr-431	200	14	clause	clause	NOUN
ftr-431	200	15	)	)	PUNCT
ftr-431	200	16	not	not	PART
ftr-431	200	17	article	article	NOUN
ftr-431	200	18	i	i	PRON
ftr-431	200	19	“	"	PUNCT
ftr-431	200	20	legislative	legislative	ADJ
ftr-431	200	21	”	"	PUNCT
ftr-431	200	22	courts	court	NOUN
ftr-431	200	23	.	.	PUNCT
ftr-431	201	1	364	364	NUM
ftr-431	201	2	florida	florida	PROPN
ftr-431	201	3	tax	tax	NOUN
ftr-431	201	4	review	review	NOUN
ftr-431	201	5	[	[	X
ftr-431	201	6	vol	vol	NOUN
ftr-431	201	7	.	.	NOUN
ftr-431	201	8	5:5	5:5	NUM
ftr-431	201	9	article	article	NOUN
ftr-431	201	10	i	i	PRON
ftr-431	201	11	courts	court	NOUN
ftr-431	201	12	are	be	AUX
ftr-431	201	13	an	an	DET
ftr-431	201	14	odd	odd	ADJ
ftr-431	201	15	creation	creation	NOUN
ftr-431	201	16	.	.	PUNCT
ftr-431	202	1	their	their	PRON
ftr-431	202	2	very	very	ADJ
ftr-431	202	3	existence	existence	NOUN
ftr-431	202	4	appears	appear	VERB
ftr-431	202	5	to	to	PART
ftr-431	202	6	be	be	AUX
ftr-431	202	7	prima	prima	NOUN
ftr-431	202	8	facie	facie	NOUN
ftr-431	202	9	evidence	evidence	NOUN
ftr-431	202	10	of	of	ADP
ftr-431	202	11	an	an	DET
ftr-431	202	12	infringement	infringement	NOUN
ftr-431	202	13	by	by	ADP
ftr-431	202	14	the	the	DET
ftr-431	202	15	legislature	legislature	NOUN
ftr-431	202	16	on	on	ADP
ftr-431	202	17	the	the	DET
ftr-431	202	18	judicial	judicial	ADJ
ftr-431	202	19	power	power	NOUN
ftr-431	202	20	expressly	expressly	ADV
ftr-431	202	21	granted	grant	VERB
ftr-431	202	22	to	to	ADP
ftr-431	202	23	article	article	NOUN
ftr-431	202	24	iii	iii	NUM
ftr-431	202	25	courts	court	NOUN
ftr-431	202	26	.	.	PUNCT
ftr-431	203	1	nonetheless	nonetheless	ADV
ftr-431	203	2	,	,	PUNCT
ftr-431	203	3	despite	despite	SCONJ
ftr-431	203	4	the	the	DET
ftr-431	203	5	language	language	NOUN
ftr-431	203	6	of	of	ADP
ftr-431	203	7	article	article	PROPN
ftr-431	203	8	iii	iii	PROPN
ftr-431	203	9	,	,	PUNCT
ftr-431	203	10	article	article	NOUN
ftr-431	203	11	i	i	PRON
ftr-431	203	12	courts	court	NOUN
ftr-431	203	13	are	be	AUX
ftr-431	203	14	so	so	ADV
ftr-431	203	15	accepted	accept	VERB
ftr-431	203	16	today	today	NOUN
ftr-431	203	17	that	that	SCONJ
ftr-431	203	18	commentators	commentator	NOUN
ftr-431	203	19	consider	consider	VERB
ftr-431	203	20	“	"	PUNCT
ftr-431	203	21	a	a	DET
ftr-431	203	22	return	return	NOUN
ftr-431	203	23	to	to	ADP
ftr-431	203	24	‘	'	PUNCT
ftr-431	203	25	article	article	NOUN
ftr-431	203	26	iii	iii	NUM
ftr-431	203	27	literalism	literalism	NOUN
ftr-431	203	28	’	'	PUNCT
ftr-431	203	29	virtually	virtually	ADV
ftr-431	203	30	unthinkable	unthinkable	ADJ
ftr-431	203	31	.	.	PUNCT
ftr-431	203	32	”22	”22	PROPN
ftr-431	203	33	the	the	DET
ftr-431	203	34	approval	approval	NOUN
ftr-431	203	35	of	of	ADP
ftr-431	203	36	article	article	NOUN
ftr-431	203	37	i	i	PRON
ftr-431	203	38	courts	court	NOUN
ftr-431	203	39	by	by	ADP
ftr-431	203	40	the	the	DET
ftr-431	203	41	supreme	supreme	PROPN
ftr-431	203	42	court	court	PROPN
ftr-431	203	43	may	may	AUX
ftr-431	203	44	be	be	AUX
ftr-431	203	45	traced	trace	VERB
ftr-431	203	46	back	back	ADV
ftr-431	203	47	to	to	ADP
ftr-431	203	48	the	the	DET
ftr-431	203	49	1800s	1800	NOUN
ftr-431	203	50	.	.	PUNCT
ftr-431	204	1	in	in	ADP
ftr-431	204	2	1828	1828	NUM
ftr-431	204	3	,	,	PUNCT
ftr-431	204	4	the	the	DET
ftr-431	204	5	supreme	supreme	PROPN
ftr-431	204	6	court	court	PROPN
ftr-431	204	7	upheld	uphold	VERB
ftr-431	204	8	territorial	territorial	ADJ
ftr-431	204	9	courts	court	NOUN
ftr-431	204	10	created	create	VERB
ftr-431	204	11	under	under	ADP
ftr-431	204	12	article	article	NOUN
ftr-431	204	13	i	i	PRON
ftr-431	204	14	and	and	CCONJ
ftr-431	204	15	,	,	PUNCT
ftr-431	204	16	even	even	ADV
ftr-431	204	17	earlier	early	ADV
ftr-431	204	18	,	,	PUNCT
ftr-431	204	19	in	in	ADP
ftr-431	204	20	marbury	marbury	PROPN
ftr-431	204	21	v.	v.	ADP
ftr-431	204	22	madison	madison	PROPN
ftr-431	204	23	,	,	PUNCT
ftr-431	204	24	recognized	recognize	VERB
ftr-431	204	25	the	the	DET
ftr-431	204	26	right23	right23	NOUN
ftr-431	204	27	of	of	ADP
ftr-431	204	28	william	william	PROPN
ftr-431	204	29	marbury	marbury	PROPN
ftr-431	204	30	to	to	ADP
ftr-431	204	31	his	his	PRON
ftr-431	204	32	commission	commission	NOUN
ftr-431	204	33	for	for	ADP
ftr-431	204	34	a	a	DET
ftr-431	204	35	five	five	NUM
ftr-431	204	36	-	-	PUNCT
ftr-431	204	37	year	year	NOUN
ftr-431	204	38	term	term	NOUN
ftr-431	204	39	as	as	ADP
ftr-431	204	40	a	a	DET
ftr-431	204	41	justice	justice	NOUN
ftr-431	204	42	of	of	ADP
ftr-431	204	43	the	the	DET
ftr-431	204	44	peace	peace	NOUN
ftr-431	204	45	in	in	ADP
ftr-431	204	46	the	the	DET
ftr-431	204	47	district	district	NOUN
ftr-431	204	48	of	of	ADP
ftr-431	204	49	columbia	columbia	PROPN
ftr-431	204	50	,	,	PUNCT
ftr-431	204	51	thereby	thereby	ADV
ftr-431	204	52	apparently	apparently	ADV
ftr-431	204	53	allowing	allow	VERB
ftr-431	204	54	the	the	DET
ftr-431	204	55	exercise	exercise	NOUN
ftr-431	204	56	of	of	ADP
ftr-431	204	57	judicial	judicial	ADJ
ftr-431	204	58	power	power	NOUN
ftr-431	204	59	without	without	ADP
ftr-431	204	60	the	the	DET
ftr-431	204	61	lifetime	lifetime	NOUN
ftr-431	204	62	tenure	tenure	NOUN
ftr-431	204	63	required	require	VERB
ftr-431	204	64	by	by	ADP
ftr-431	204	65	article	article	PROPN
ftr-431	204	66	iii	iii	PROPN
ftr-431	204	67	.	.	PUNCT
ftr-431	205	1	since	since	SCONJ
ftr-431	205	2	then,24	then,24	VERB
ftr-431	205	3	the	the	DET
ftr-431	205	4	supreme	supreme	PROPN
ftr-431	205	5	court	court	PROPN
ftr-431	205	6	has	have	AUX
ftr-431	205	7	upheld	uphold	VERB
ftr-431	205	8	the	the	DET
ftr-431	205	9	constitutionality	constitutionality	NOUN
ftr-431	205	10	of	of	ADP
ftr-431	205	11	article	article	NOUN
ftr-431	205	12	i	i	PRON
ftr-431	205	13	courts	court	VERB
ftr-431	205	14	such	such	ADJ
ftr-431	205	15	as	as	ADP
ftr-431	205	16	the	the	DET
ftr-431	205	17	superior	superior	ADJ
ftr-431	205	18	court	court	NOUN
ftr-431	205	19	and	and	CCONJ
ftr-431	205	20	court	court	NOUN
ftr-431	205	21	of	of	ADP
ftr-431	205	22	appeals	appeal	NOUN
ftr-431	205	23	for	for	ADP
ftr-431	205	24	district	district	NOUN
ftr-431	205	25	of	of	ADP
ftr-431	205	26	columbia	columbia	PROPN
ftr-431	205	27	;	;	PUNCT
ftr-431	205	28	the25	the25	PROPN
ftr-431	205	29	predecessor	predecessor	NOUN
ftr-431	205	30	of	of	ADP
ftr-431	205	31	the	the	DET
ftr-431	205	32	current	current	ADJ
ftr-431	205	33	court	court	NOUN
ftr-431	205	34	of	of	ADP
ftr-431	205	35	federal	federal	ADJ
ftr-431	205	36	claims	claim	NOUN
ftr-431	205	37	,	,	PUNCT
ftr-431	205	38	the	the	DET
ftr-431	205	39	court	court	NOUN
ftr-431	205	40	of	of	ADP
ftr-431	205	41	claims	claim	NOUN
ftr-431	205	42	;	;	PUNCT
ftr-431	205	43	the26	the26	ADP
ftr-431	205	44	now	now	ADV
ftr-431	205	45	-	-	PUNCT
ftr-431	205	46	defunct	defunct	ADJ
ftr-431	205	47	court	court	NOUN
ftr-431	205	48	of	of	ADP
ftr-431	205	49	customs	customs	PROPN
ftr-431	205	50	appeals	appeal	NOUN
ftr-431	205	51	;	;	PUNCT
ftr-431	205	52	the	the	DET
ftr-431	205	53	territorial	territorial	ADJ
ftr-431	205	54	courts	court	NOUN
ftr-431	205	55	;	;	PUNCT
ftr-431	205	56	and	and	CCONJ
ftr-431	205	57	,	,	PUNCT
ftr-431	205	58	by27	by27	PROPN
ftr-431	205	59	28	28	NUM
ftr-431	205	60	implication	implication	NOUN
ftr-431	205	61	,	,	PUNCT
ftr-431	205	62	the	the	DET
ftr-431	205	63	predecessor	predecessor	NOUN
ftr-431	205	64	to	to	ADP
ftr-431	205	65	the	the	DET
ftr-431	205	66	tax	tax	NOUN
ftr-431	205	67	court	court	NOUN
ftr-431	205	68	,	,	PUNCT
ftr-431	205	69	the	the	DET
ftr-431	205	70	board	board	NOUN
ftr-431	205	71	of	of	ADP
ftr-431	205	72	tax	tax	NOUN
ftr-431	205	73	appeals.29	appeals.29	PROPN
ftr-431	205	74	nonetheless	nonetheless	ADV
ftr-431	205	75	,	,	PUNCT
ftr-431	205	76	article	article	NOUN
ftr-431	205	77	i	i	NOUN
ftr-431	205	78	courts	court	NOUN
ftr-431	205	79	have	have	AUX
ftr-431	205	80	not	not	PART
ftr-431	205	81	experienced	experience	VERB
ftr-431	205	82	entirely	entirely	ADV
ftr-431	205	83	smooth	smooth	ADJ
ftr-431	205	84	sailing	sailing	NOUN
ftr-431	205	85	.	.	PUNCT
ftr-431	206	1	in	in	ADP
ftr-431	206	2	northern	northern	ADJ
ftr-431	206	3	pipeline	pipeline	PROPN
ftr-431	206	4	v.	v.	ADP
ftr-431	206	5	marathon	marathon	PROPN
ftr-431	206	6	pipe	pipe	NOUN
ftr-431	206	7	line	line	PROPN
ftr-431	206	8	co.	co.	PROPN
ftr-431	206	9	,	,	PUNCT
ftr-431	206	10	the	the	DET
ftr-431	206	11	supreme	supreme	ADJ
ftr-431	206	12	court30	court30	PROPN
ftr-431	206	13	31	31	NUM
ftr-431	206	14	22	22	NUM
ftr-431	206	15	.	.	PUNCT
ftr-431	207	1	m.	m.	PROPN
ftr-431	207	2	isabel	isabel	PROPN
ftr-431	207	3	medina	medina	PROPN
ftr-431	207	4	,	,	PUNCT
ftr-431	207	5	judicial	judicial	ADJ
ftr-431	207	6	review	review	NOUN
ftr-431	207	7	–	–	PUNCT
ftr-431	207	8	a	a	DET
ftr-431	207	9	nice	nice	ADJ
ftr-431	207	10	thing	thing	NOUN
ftr-431	207	11	?	?	PUNCT
ftr-431	208	1	article	article	PROPN
ftr-431	208	2	iii	iii	PROPN
ftr-431	208	3	,	,	PUNCT
ftr-431	208	4	separation	separation	NOUN
ftr-431	208	5	of	of	ADP
ftr-431	208	6	powers	power	NOUN
ftr-431	208	7	and	and	CCONJ
ftr-431	208	8	the	the	DET
ftr-431	208	9	illegal	illegal	ADJ
ftr-431	208	10	immigration	immigration	NOUN
ftr-431	208	11	reform	reform	NOUN
ftr-431	208	12	and	and	CCONJ
ftr-431	208	13	immigrant	immigrant	ADJ
ftr-431	208	14	responsibility	responsibility	NOUN
ftr-431	208	15	act	act	NOUN
ftr-431	208	16	of	of	ADP
ftr-431	208	17	1996	1996	NUM
ftr-431	208	18	,	,	PUNCT
ftr-431	208	19	29	29	NUM
ftr-431	208	20	conn	conn	PROPN
ftr-431	208	21	.	.	PROPN
ftr-431	209	1	l.	l.	PROPN
ftr-431	209	2	rev	rev	PROPN
ftr-431	209	3	.	.	PROPN
ftr-431	209	4	1525	1525	NUM
ftr-431	209	5	,	,	PUNCT
ftr-431	209	6	1550	1550	NUM
ftr-431	209	7	(	(	PUNCT
ftr-431	209	8	1997	1997	NUM
ftr-431	209	9	)	)	PUNCT
ftr-431	209	10	(	(	PUNCT
ftr-431	209	11	footnotes	footnote	NOUN
ftr-431	209	12	omitted	omit	VERB
ftr-431	209	13	)	)	PUNCT
ftr-431	209	14	(	(	PUNCT
ftr-431	209	15	quoting	quote	VERB
ftr-431	209	16	fallon	fallon	PROPN
ftr-431	209	17	,	,	PUNCT
ftr-431	209	18	supra	supra	PROPN
ftr-431	209	19	note	note	NOUN
ftr-431	209	20	3	3	NUM
ftr-431	209	21	,	,	PUNCT
ftr-431	209	22	at	at	ADP
ftr-431	209	23	938	938	NUM
ftr-431	209	24	)	)	PUNCT
ftr-431	209	25	.	.	PUNCT
ftr-431	210	1	23	23	NUM
ftr-431	210	2	.	.	PUNCT
ftr-431	211	1	see	see	VERB
ftr-431	211	2	american	american	PROPN
ftr-431	211	3	ins	ins	PROPN
ftr-431	211	4	.	.	PUNCT
ftr-431	211	5	co.	co.	PROPN
ftr-431	211	6	v.	v.	ADP
ftr-431	211	7	canter	canter	PROPN
ftr-431	211	8	,	,	PUNCT
ftr-431	211	9	26	26	NUM
ftr-431	211	10	u.s	u.s	PROPN
ftr-431	211	11	.	.	PROPN
ftr-431	211	12	511	511	NUM
ftr-431	211	13	(	(	PUNCT
ftr-431	211	14	1828	1828	NUM
ftr-431	211	15	)	)	PUNCT
ftr-431	211	16	;	;	PUNCT
ftr-431	211	17	fallon	fallon	PROPN
ftr-431	211	18	,	,	PUNCT
ftr-431	211	19	supra	supra	PROPN
ftr-431	211	20	note	note	NOUN
ftr-431	211	21	3	3	NUM
ftr-431	211	22	,	,	PUNCT
ftr-431	211	23	at	at	ADP
ftr-431	211	24	916	916	NUM
ftr-431	211	25	.	.	PUNCT
ftr-431	212	1	24	24	NUM
ftr-431	212	2	.	.	PUNCT
ftr-431	213	1	see	see	VERB
ftr-431	213	2	akhil	akhil	PROPN
ftr-431	213	3	reed	reed	PROPN
ftr-431	213	4	amar	amar	PROPN
ftr-431	213	5	,	,	PUNCT
ftr-431	213	6	marbury	marbury	PROPN
ftr-431	213	7	,	,	PUNCT
ftr-431	213	8	section	section	NOUN
ftr-431	213	9	13	13	NUM
ftr-431	213	10	,	,	PUNCT
ftr-431	213	11	and	and	CCONJ
ftr-431	213	12	the	the	DET
ftr-431	213	13	original	original	ADJ
ftr-431	213	14	jurisdiction	jurisdiction	NOUN
ftr-431	213	15	of	of	ADP
ftr-431	213	16	the	the	DET
ftr-431	213	17	supreme	supreme	PROPN
ftr-431	213	18	court	court	PROPN
ftr-431	213	19	,	,	PUNCT
ftr-431	213	20	56	56	NUM
ftr-431	213	21	u.	u.	NOUN
ftr-431	213	22	chi	chi	PROPN
ftr-431	213	23	.	.	PUNCT
ftr-431	214	1	l.	l.	PROPN
ftr-431	214	2	rev	rev	PROPN
ftr-431	214	3	.	.	PROPN
ftr-431	214	4	443	443	NUM
ftr-431	214	5	,	,	PUNCT
ftr-431	214	6	451	451	NUM
ftr-431	214	7	(	(	PUNCT
ftr-431	214	8	1989	1989	NUM
ftr-431	214	9	)	)	PUNCT
ftr-431	214	10	;	;	PUNCT
ftr-431	214	11	marbury	marbury	PROPN
ftr-431	214	12	v.	v.	ADP
ftr-431	214	13	madison	madison	PROPN
ftr-431	214	14	,	,	PUNCT
ftr-431	214	15	5	5	NUM
ftr-431	214	16	u.s	u.s	PROPN
ftr-431	214	17	.	.	PROPN
ftr-431	214	18	137	137	NUM
ftr-431	214	19	,	,	PUNCT
ftr-431	214	20	162	162	NUM
ftr-431	214	21	(	(	PUNCT
ftr-431	214	22	1803	1803	NUM
ftr-431	214	23	)	)	PUNCT
ftr-431	214	24	.	.	PUNCT
ftr-431	215	1	25	25	NUM
ftr-431	215	2	.	.	PUNCT
ftr-431	215	3	see	see	VERB
ftr-431	215	4	palmore	palmore	PROPN
ftr-431	215	5	v.	v.	PROPN
ftr-431	215	6	united	united	PROPN
ftr-431	215	7	states	states	PROPN
ftr-431	215	8	,	,	PUNCT
ftr-431	215	9	411	411	NUM
ftr-431	215	10	u.s	u.s	PROPN
ftr-431	215	11	.	.	PROPN
ftr-431	215	12	389	389	NUM
ftr-431	215	13	(	(	PUNCT
ftr-431	215	14	1973	1973	NUM
ftr-431	215	15	)	)	PUNCT
ftr-431	215	16	.	.	PUNCT
ftr-431	216	1	26	26	NUM
ftr-431	216	2	.	.	PUNCT
ftr-431	217	1	see	see	VERB
ftr-431	217	2	williams	williams	PROPN
ftr-431	217	3	v.	v.	PROPN
ftr-431	217	4	united	united	PROPN
ftr-431	217	5	states	states	PROPN
ftr-431	217	6	,	,	PUNCT
ftr-431	217	7	289	289	NUM
ftr-431	217	8	u.s	u.s	PROPN
ftr-431	217	9	.	.	PROPN
ftr-431	217	10	553	553	NUM
ftr-431	217	11	(	(	PUNCT
ftr-431	217	12	1933	1933	NUM
ftr-431	217	13	)	)	PUNCT
ftr-431	217	14	.	.	PUNCT
ftr-431	218	1	27	27	NUM
ftr-431	218	2	.	.	PUNCT
ftr-431	218	3	see	see	VERB
ftr-431	218	4	ex	ex	PRON
ftr-431	218	5	parte	parte	PROPN
ftr-431	218	6	bakelite	bakelite	PROPN
ftr-431	218	7	corp	corp	PROPN
ftr-431	218	8	.	.	PROPN
ftr-431	218	9	,	,	PUNCT
ftr-431	218	10	279	279	NUM
ftr-431	218	11	u.s	u.s	PROPN
ftr-431	218	12	.	.	PROPN
ftr-431	218	13	438	438	NUM
ftr-431	218	14	(	(	PUNCT
ftr-431	218	15	1929	1929	NUM
ftr-431	218	16	)	)	PUNCT
ftr-431	218	17	.	.	PUNCT
ftr-431	219	1	28	28	NUM
ftr-431	219	2	.	.	PUNCT
ftr-431	220	1	see	see	VERB
ftr-431	220	2	american	american	PROPN
ftr-431	220	3	ins	ins	PROPN
ftr-431	220	4	.	.	PUNCT
ftr-431	220	5	co.	co.	PROPN
ftr-431	220	6	v.	v.	ADP
ftr-431	220	7	canter	canter	PROPN
ftr-431	220	8	,	,	PUNCT
ftr-431	220	9	26	26	NUM
ftr-431	220	10	u.s	u.s	PROPN
ftr-431	220	11	.	.	PROPN
ftr-431	220	12	511	511	NUM
ftr-431	220	13	(	(	PUNCT
ftr-431	220	14	1828	1828	NUM
ftr-431	220	15	)	)	PUNCT
ftr-431	220	16	.	.	PUNCT
ftr-431	221	1	historically	historically	ADV
ftr-431	221	2	,	,	PUNCT
ftr-431	221	3	supreme	supreme	PROPN
ftr-431	221	4	court	court	PROPN
ftr-431	221	5	case	case	NOUN
ftr-431	221	6	law	law	NOUN
ftr-431	221	7	confined	confine	VERB
ftr-431	221	8	congress	congress	PROPN
ftr-431	221	9	’	'	PUNCT
ftr-431	221	10	power	power	NOUN
ftr-431	221	11	to	to	PART
ftr-431	221	12	create	create	VERB
ftr-431	221	13	article	article	NOUN
ftr-431	221	14	i	i	PRON
ftr-431	221	15	courts	court	NOUN
ftr-431	221	16	to	to	ADP
ftr-431	221	17	certain	certain	ADJ
ftr-431	221	18	areas	area	NOUN
ftr-431	221	19	.	.	PUNCT
ftr-431	222	1	article	article	NOUN
ftr-431	222	2	i	i	PRON
ftr-431	222	3	courts	court	VERB
ftr-431	222	4	that	that	PRON
ftr-431	222	5	fall	fall	VERB
ftr-431	222	6	in	in	ADP
ftr-431	222	7	the	the	DET
ftr-431	222	8	following	follow	VERB
ftr-431	222	9	four	four	NUM
ftr-431	222	10	categories	category	NOUN
ftr-431	222	11	have	have	AUX
ftr-431	222	12	been	be	AUX
ftr-431	222	13	held	hold	VERB
ftr-431	222	14	constitutionally	constitutionally	ADV
ftr-431	222	15	permissible	permissible	ADJ
ftr-431	222	16	:	:	PUNCT
ftr-431	222	17	“	"	PUNCT
ftr-431	222	18	(	(	PUNCT
ftr-431	222	19	1	1	X
ftr-431	222	20	)	)	PUNCT
ftr-431	222	21	for	for	ADP
ftr-431	222	22	united	united	PROPN
ftr-431	222	23	states	states	PROPN
ftr-431	222	24	possessions	possession	NOUN
ftr-431	222	25	and	and	CCONJ
ftr-431	222	26	territories	territory	NOUN
ftr-431	222	27	,	,	PUNCT
ftr-431	222	28	(	(	PUNCT
ftr-431	222	29	2	2	NUM
ftr-431	222	30	)	)	PUNCT
ftr-431	222	31	for	for	ADP
ftr-431	222	32	military	military	ADJ
ftr-431	222	33	matters	matter	NOUN
ftr-431	222	34	,	,	PUNCT
ftr-431	222	35	(	(	PUNCT
ftr-431	222	36	3	3	X
ftr-431	222	37	)	)	PUNCT
ftr-431	222	38	for	for	ADP
ftr-431	222	39	civil	civil	ADJ
ftr-431	222	40	disputes	dispute	NOUN
ftr-431	222	41	between	between	ADP
ftr-431	222	42	the	the	DET
ftr-431	222	43	united	united	PROPN
ftr-431	222	44	states	states	PROPN
ftr-431	222	45	and	and	CCONJ
ftr-431	222	46	private	private	ADJ
ftr-431	222	47	citizens	citizen	NOUN
ftr-431	222	48	,	,	PUNCT
ftr-431	222	49	and	and	CCONJ
ftr-431	222	50	(	(	PUNCT
ftr-431	222	51	4	4	X
ftr-431	222	52	)	)	PUNCT
ftr-431	222	53	for	for	ADP
ftr-431	222	54	criminal	criminal	ADJ
ftr-431	222	55	matters	matter	NOUN
ftr-431	222	56	or	or	CCONJ
ftr-431	222	57	for	for	ADP
ftr-431	222	58	disputes	dispute	NOUN
ftr-431	222	59	between	between	ADP
ftr-431	222	60	private	private	ADJ
ftr-431	222	61	citizens	citizen	NOUN
ftr-431	222	62	where	where	SCONJ
ftr-431	222	63	the	the	DET
ftr-431	222	64	legislative	legislative	ADJ
ftr-431	222	65	court	court	NOUN
ftr-431	222	66	serves	serve	VERB
ftr-431	222	67	as	as	ADP
ftr-431	222	68	an	an	DET
ftr-431	222	69	adjunct	adjunct	ADJ
ftr-431	222	70	to	to	ADP
ftr-431	222	71	an	an	DET
ftr-431	222	72	article	article	NOUN
ftr-431	222	73	iii	iii	NUM
ftr-431	222	74	court	court	NOUN
ftr-431	222	75	that	that	PRON
ftr-431	222	76	can	can	AUX
ftr-431	222	77	review	review	VERB
ftr-431	222	78	the	the	DET
ftr-431	222	79	legislative	legislative	ADJ
ftr-431	222	80	court	court	NOUN
ftr-431	222	81	’s	’s	PART
ftr-431	222	82	decisions	decision	NOUN
ftr-431	222	83	.	.	PUNCT
ftr-431	222	84	”	"	PUNCT
ftr-431	223	1	chemerinsky	chemerinsky	PROPN
ftr-431	223	2	,	,	PUNCT
ftr-431	223	3	supra	supra	PROPN
ftr-431	223	4	note	note	NOUN
ftr-431	223	5	16	16	NUM
ftr-431	223	6	,	,	PUNCT
ftr-431	223	7	at	at	ADP
ftr-431	223	8	184	184	NUM
ftr-431	223	9	.	.	NOUN
ftr-431	223	10	29	29	NUM
ftr-431	223	11	.	.	PUNCT
ftr-431	224	1	phillips	phillips	PROPN
ftr-431	224	2	v.	v.	PROPN
ftr-431	224	3	commissioner	commissioner	PROPN
ftr-431	224	4	,	,	PUNCT
ftr-431	224	5	283	283	NUM
ftr-431	224	6	u.s	u.s	PROPN
ftr-431	224	7	.	.	PROPN
ftr-431	224	8	589	589	NUM
ftr-431	224	9	,	,	PUNCT
ftr-431	224	10	599	599	NUM
ftr-431	224	11	-	-	SYM
ftr-431	224	12	601	601	NUM
ftr-431	224	13	(	(	PUNCT
ftr-431	224	14	1931	1931	NUM
ftr-431	224	15	)	)	PUNCT
ftr-431	224	16	(	(	PUNCT
ftr-431	224	17	review	review	NOUN
ftr-431	224	18	by	by	ADP
ftr-431	224	19	board	board	NOUN
ftr-431	224	20	of	of	ADP
ftr-431	224	21	tax	tax	NOUN
ftr-431	224	22	appeals	appeal	NOUN
ftr-431	224	23	is	be	AUX
ftr-431	224	24	constitutionally	constitutionally	ADV
ftr-431	224	25	adequate	adequate	ADJ
ftr-431	224	26	)	)	PUNCT
ftr-431	224	27	;	;	PUNCT
ftr-431	225	1	cf	cf	X
ftr-431	225	2	.	.	PUNCT
ftr-431	225	3	freytag	freytag	PROPN
ftr-431	225	4	v.	v.	ADP
ftr-431	225	5	commissioner	commissioner	NOUN
ftr-431	225	6	,	,	PUNCT
ftr-431	225	7	501	501	NUM
ftr-431	225	8	u.s	u.s	PROPN
ftr-431	225	9	868	868	NUM
ftr-431	225	10	,	,	PUNCT
ftr-431	225	11	873	873	NUM
ftr-431	225	12	(	(	PUNCT
ftr-431	225	13	1991	1991	NUM
ftr-431	225	14	)	)	PUNCT
ftr-431	225	15	(	(	PUNCT
ftr-431	225	16	upholding	uphold	VERB
ftr-431	225	17	constitutionality	constitutionality	NOUN
ftr-431	225	18	of	of	ADP
ftr-431	225	19	tax	tax	NOUN
ftr-431	225	20	court	court	NOUN
ftr-431	225	21	’s	’s	PART
ftr-431	225	22	use	use	NOUN
ftr-431	225	23	of	of	ADP
ftr-431	225	24	special	special	ADJ
ftr-431	225	25	trial	trial	NOUN
ftr-431	225	26	judges	judge	NOUN
ftr-431	225	27	appointed	appoint	VERB
ftr-431	225	28	by	by	ADP
ftr-431	225	29	the	the	DET
ftr-431	225	30	chief	chief	ADJ
ftr-431	225	31	judge	judge	NOUN
ftr-431	225	32	of	of	ADP
ftr-431	225	33	the	the	DET
ftr-431	225	34	tax	tax	NOUN
ftr-431	225	35	court	court	NOUN
ftr-431	225	36	)	)	PUNCT
ftr-431	225	37	.	.	PUNCT
ftr-431	226	1	lower	low	ADJ
ftr-431	226	2	courts	court	NOUN
ftr-431	226	3	have	have	AUX
ftr-431	226	4	held	hold	VERB
ftr-431	226	5	the	the	DET
ftr-431	226	6	tax	tax	NOUN
ftr-431	226	7	court	court	NOUN
ftr-431	226	8	constitutional	constitutional	NOUN
ftr-431	226	9	.	.	PUNCT
ftr-431	227	1	see	see	VERB
ftr-431	227	2	,	,	PUNCT
ftr-431	227	3	e.g.	e.g.	ADV
ftr-431	227	4	,	,	PUNCT
ftr-431	227	5	shenker	shenker	NOUN
ftr-431	227	6	v.	v.	ADP
ftr-431	227	7	commissioner	commissioner	NOUN
ftr-431	227	8	,	,	PUNCT
ftr-431	227	9	804	804	NUM
ftr-431	227	10	f.2d	f.2d	NUM
ftr-431	227	11	109	109	NUM
ftr-431	227	12	,	,	PUNCT
ftr-431	227	13	114	114	NUM
ftr-431	227	14	n.6	n.6	NOUN
ftr-431	227	15	(	(	PUNCT
ftr-431	227	16	8th	8th	ADJ
ftr-431	227	17	cir	cir	NOUN
ftr-431	227	18	.	.	PUNCT
ftr-431	227	19	1986	1986	NUM
ftr-431	227	20	)	)	PUNCT
ftr-431	227	21	,	,	PUNCT
ftr-431	227	22	cert	cert	PROPN
ftr-431	227	23	.	.	PUNCT
ftr-431	228	1	denied	deny	VERB
ftr-431	228	2	,	,	PUNCT
ftr-431	228	3	481	481	NUM
ftr-431	228	4	u.s	u.s	PROPN
ftr-431	228	5	.	.	PROPN
ftr-431	228	6	1068	1068	NUM
ftr-431	228	7	(	(	PUNCT
ftr-431	228	8	1987	1987	NUM
ftr-431	228	9	)	)	PUNCT
ftr-431	228	10	;	;	PUNCT
ftr-431	228	11	knoblauch	knoblauch	PROPN
ftr-431	228	12	v.	v.	PROPN
ftr-431	228	13	commissioner	commissioner	PROPN
ftr-431	228	14	,	,	PUNCT
ftr-431	228	15	749	749	NUM
ftr-431	228	16	f.2d	f.2d	NUM
ftr-431	228	17	200	200	NUM
ftr-431	228	18	,	,	PUNCT
ftr-431	228	19	202	202	NUM
ftr-431	228	20	(	(	PUNCT
ftr-431	228	21	5th	5th	ADJ
ftr-431	228	22	cir	cir	NOUN
ftr-431	228	23	.	.	PUNCT
ftr-431	228	24	1984	1984	NUM
ftr-431	228	25	)	)	PUNCT
ftr-431	228	26	,	,	PUNCT
ftr-431	228	27	cert	cert	PROPN
ftr-431	228	28	.	.	PUNCT
ftr-431	229	1	denied	deny	VERB
ftr-431	229	2	,	,	PUNCT
ftr-431	229	3	474	474	PROPN
ftr-431	229	4	u.s	u.s	PROPN
ftr-431	229	5	.	.	PROPN
ftr-431	229	6	830	830	NUM
ftr-431	229	7	(	(	PUNCT
ftr-431	229	8	1985	1985	NUM
ftr-431	229	9	)	)	PUNCT
ftr-431	229	10	;	;	PUNCT
ftr-431	229	11	sparrow	sparrow	PROPN
ftr-431	229	12	v.	v.	PROPN
ftr-431	229	13	commissioner	commissioner	PROPN
ftr-431	229	14	,	,	PUNCT
ftr-431	229	15	748	748	NUM
ftr-431	229	16	f.2d	f.2d	ADP
ftr-431	229	17	914	914	NUM
ftr-431	229	18	,	,	PUNCT
ftr-431	229	19	915	915	NUM
ftr-431	229	20	(	(	PUNCT
ftr-431	229	21	4th	4th	ADJ
ftr-431	229	22	cir	cir	NOUN
ftr-431	229	23	.	.	PUNCT
ftr-431	229	24	1984	1984	NUM
ftr-431	229	25	)	)	PUNCT
ftr-431	229	26	;	;	PUNCT
ftr-431	229	27	redhouse	redhouse	PROPN
ftr-431	229	28	v.	v.	PROPN
ftr-431	229	29	commissioner	commissioner	PROPN
ftr-431	229	30	,	,	PUNCT
ftr-431	229	31	728	728	NUM
ftr-431	229	32	f.2d	f.2d	NUM
ftr-431	229	33	1249	1249	NUM
ftr-431	229	34	,	,	PUNCT
ftr-431	229	35	1253	1253	NUM
ftr-431	229	36	n.2	n.2	SYM
ftr-431	229	37	(	(	PUNCT
ftr-431	229	38	9th	9th	ADJ
ftr-431	229	39	cir	cir	NOUN
ftr-431	229	40	.	.	PROPN
ftr-431	229	41	1984	1984	NUM
ftr-431	229	42	)	)	PUNCT
ftr-431	229	43	,	,	PUNCT
ftr-431	229	44	cert	cert	PROPN
ftr-431	229	45	.	.	PUNCT
ftr-431	230	1	denied	deny	VERB
ftr-431	230	2	,	,	PUNCT
ftr-431	230	3	469	469	NUM
ftr-431	230	4	u.s	u.s	PROPN
ftr-431	230	5	.	.	PROPN
ftr-431	230	6	1034	1034	NUM
ftr-431	230	7	(	(	PUNCT
ftr-431	230	8	1984	1984	NUM
ftr-431	230	9	)	)	PUNCT
ftr-431	230	10	.	.	PUNCT
ftr-431	231	1	30	30	NUM
ftr-431	231	2	.	.	PUNCT
ftr-431	232	1	see	see	VERB
ftr-431	232	2	deborah	deborah	PROPN
ftr-431	232	3	a.	a.	NOUN
ftr-431	232	4	geier	geier	PROPN
ftr-431	232	5	,	,	PUNCT
ftr-431	232	6	the	the	DET
ftr-431	232	7	tax	tax	NOUN
ftr-431	232	8	court	court	NOUN
ftr-431	232	9	,	,	PUNCT
ftr-431	232	10	article	article	PROPN
ftr-431	232	11	iii	iii	PROPN
ftr-431	232	12	,	,	PUNCT
ftr-431	232	13	and	and	CCONJ
ftr-431	232	14	the	the	DET
ftr-431	232	15	proposal	proposal	NOUN
ftr-431	232	16	advanced	advance	VERB
ftr-431	232	17	by	by	ADP
ftr-431	232	18	the	the	DET
ftr-431	232	19	federal	federal	ADJ
ftr-431	232	20	courts	courts	PROPN
ftr-431	232	21	study	study	NOUN
ftr-431	232	22	committee	committee	NOUN
ftr-431	232	23	:	:	PUNCT
ftr-431	232	24	a	a	DET
ftr-431	232	25	study	study	NOUN
ftr-431	232	26	in	in	ADP
ftr-431	232	27	applied	apply	VERB
ftr-431	232	28	constitutional	constitutional	ADJ
ftr-431	232	29	theory	theory	NOUN
ftr-431	232	30	,	,	PUNCT
ftr-431	232	31	76	76	NUM
ftr-431	232	32	cornell	cornell	PROPN
ftr-431	232	33	l.	l.	PROPN
ftr-431	232	34	rev	rev	PROPN
ftr-431	232	35	.	.	PROPN
ftr-431	232	36	985	985	NUM
ftr-431	232	37	,	,	PUNCT
ftr-431	232	38	1002	1002	NUM
ftr-431	232	39	(	(	PUNCT
ftr-431	232	40	1991	1991	NUM
ftr-431	232	41	)	)	PUNCT
ftr-431	232	42	(	(	PUNCT
ftr-431	232	43	discussing	discuss	VERB
ftr-431	232	44	northern	northern	ADJ
ftr-431	232	45	pipeline	pipeline	NOUN
ftr-431	232	46	decision	decision	NOUN
ftr-431	232	47	)	)	PUNCT
ftr-431	232	48	.	.	PUNCT
ftr-431	233	1	31	31	NUM
ftr-431	233	2	.	.	X
ftr-431	234	1	458	458	NUM
ftr-431	234	2	u.s	u.s	PROPN
ftr-431	234	3	.	.	PROPN
ftr-431	234	4	50	50	NUM
ftr-431	234	5	(	(	PUNCT
ftr-431	234	6	1982	1982	NUM
ftr-431	234	7	)	)	PUNCT
ftr-431	234	8	.	.	PUNCT
ftr-431	235	1	2001	2001	NUM
ftr-431	235	2	]	]	PUNCT
ftr-431	235	3	equity	equity	NOUN
ftr-431	235	4	and	and	CCONJ
ftr-431	235	5	the	the	DET
ftr-431	235	6	article	article	NOUN
ftr-431	235	7	i	i	PRON
ftr-431	235	8	court	court	VERB
ftr-431	235	9	365	365	NUM
ftr-431	235	10	held	hold	VERB
ftr-431	235	11	unconstitutional	unconstitutional	ADJ
ftr-431	235	12	a	a	DET
ftr-431	235	13	prior	prior	ADJ
ftr-431	235	14	incarnation	incarnation	NOUN
ftr-431	235	15	of	of	ADP
ftr-431	235	16	the	the	DET
ftr-431	235	17	bankruptcy	bankruptcy	NOUN
ftr-431	235	18	courts	court	NOUN
ftr-431	235	19	.	.	PUNCT
ftr-431	236	1	after32	after32	PROPN
ftr-431	236	2	northern	northern	ADJ
ftr-431	236	3	pipeline	pipeline	PROPN
ftr-431	236	4	,	,	PUNCT
ftr-431	236	5	in	in	ADP
ftr-431	236	6	determining	determine	VERB
ftr-431	236	7	the	the	DET
ftr-431	236	8	constitutionality	constitutionality	NOUN
ftr-431	236	9	of	of	ADP
ftr-431	236	10	an	an	DET
ftr-431	236	11	article	article	NOUN
ftr-431	236	12	i	i	PROPN
ftr-431	236	13	court	court	NOUN
ftr-431	236	14	,	,	PUNCT
ftr-431	236	15	the	the	DET
ftr-431	236	16	court	court	NOUN
ftr-431	236	17	has	have	AUX
ftr-431	236	18	balanced	balance	VERB
ftr-431	236	19	the	the	DET
ftr-431	236	20	desirability	desirability	NOUN
ftr-431	236	21	of	of	ADP
ftr-431	236	22	an	an	DET
ftr-431	236	23	article	article	NOUN
ftr-431	236	24	i	i	PRON
ftr-431	236	25	court	court	VERB
ftr-431	236	26	against	against	ADP
ftr-431	236	27	the	the	DET
ftr-431	236	28	degree	degree	NOUN
ftr-431	236	29	of	of	ADP
ftr-431	236	30	encroachment	encroachment	NOUN
ftr-431	236	31	on	on	ADP
ftr-431	236	32	the	the	DET
ftr-431	236	33	article	article	NOUN
ftr-431	236	34	iii	iii	NUM
ftr-431	236	35	judiciary	judiciary	NOUN
ftr-431	236	36	.	.	PUNCT
ftr-431	237	1	“	"	PUNCT
ftr-431	237	2	among	among	ADP
ftr-431	237	3	the	the	DET
ftr-431	237	4	factors	factor	NOUN
ftr-431	237	5	upon	upon	SCONJ
ftr-431	237	6	which	which	PRON
ftr-431	237	7	we33	we33	PROPN
ftr-431	237	8	have	have	AUX
ftr-431	237	9	focused	focus	VERB
ftr-431	237	10	are	be	AUX
ftr-431	237	11	.	.	PUNCT
ftr-431	237	12	.	.	PUNCT
ftr-431	237	13	.	.	PUNCT
ftr-431	238	1	the	the	DET
ftr-431	238	2	extent	extent	NOUN
ftr-431	238	3	to	to	PART
ftr-431	238	4	which	which	PRON
ftr-431	238	5	the	the	DET
ftr-431	238	6	non	non	ADJ
ftr-431	238	7	-	-	ADJ
ftr-431	238	8	article	article	ADJ
ftr-431	238	9	iii	iii	PROPN
ftr-431	238	10	forum	forum	PROPN
ftr-431	238	11	exercises	exercise	VERB
ftr-431	238	12	the	the	DET
ftr-431	238	13	range	range	NOUN
ftr-431	238	14	of	of	ADP
ftr-431	238	15	jurisdiction	jurisdiction	NOUN
ftr-431	238	16	and	and	CCONJ
ftr-431	238	17	powers	power	NOUN
ftr-431	238	18	normally	normally	ADV
ftr-431	238	19	vested	vest	VERB
ftr-431	238	20	only	only	ADV
ftr-431	238	21	in	in	ADP
ftr-431	238	22	article	article	NOUN
ftr-431	238	23	iii	iii	NUM
ftr-431	238	24	courts	court	NOUN
ftr-431	238	25	,	,	PUNCT
ftr-431	238	26	the	the	DET
ftr-431	238	27	origins	origin	NOUN
ftr-431	238	28	and	and	CCONJ
ftr-431	238	29	importance	importance	NOUN
ftr-431	238	30	of	of	ADP
ftr-431	238	31	the	the	DET
ftr-431	238	32	right	right	NOUN
ftr-431	238	33	to	to	PART
ftr-431	238	34	be	be	AUX
ftr-431	238	35	adjudicated	adjudicate	VERB
ftr-431	238	36	,	,	PUNCT
ftr-431	238	37	and	and	CCONJ
ftr-431	238	38	the	the	DET
ftr-431	238	39	concerns	concern	NOUN
ftr-431	238	40	that	that	PRON
ftr-431	238	41	drove	drive	VERB
ftr-431	238	42	congress	congress	PROPN
ftr-431	238	43	to	to	PART
ftr-431	238	44	depart	depart	VERB
ftr-431	238	45	from	from	ADP
ftr-431	238	46	the	the	DET
ftr-431	238	47	requirements	requirement	NOUN
ftr-431	238	48	of	of	ADP
ftr-431	238	49	article	article	PROPN
ftr-431	238	50	iii	iii	PROPN
ftr-431	238	51	.	.	PUNCT
ftr-431	238	52	”34	”34	PROPN
ftr-431	238	53	b.	b.	PROPN
ftr-431	238	54	the	the	DET
ftr-431	238	55	tax	tax	NOUN
ftr-431	238	56	court	court	NOUN
ftr-431	238	57	as	as	ADP
ftr-431	238	58	an	an	DET
ftr-431	238	59	article	article	NOUN
ftr-431	238	60	i	i	PRON
ftr-431	238	61	court	court	VERB
ftr-431	238	62	the	the	DET
ftr-431	238	63	tax	tax	NOUN
ftr-431	238	64	court	court	NOUN
ftr-431	238	65	became	become	VERB
ftr-431	238	66	a	a	DET
ftr-431	238	67	legislative	legislative	ADJ
ftr-431	238	68	court	court	NOUN
ftr-431	238	69	under	under	ADP
ftr-431	238	70	article	article	NOUN
ftr-431	238	71	i	i	PRON
ftr-431	238	72	of	of	ADP
ftr-431	238	73	the	the	DET
ftr-431	238	74	constitution	constitution	NOUN
ftr-431	238	75	as	as	ADP
ftr-431	238	76	part	part	NOUN
ftr-431	238	77	of	of	ADP
ftr-431	238	78	the	the	DET
ftr-431	238	79	tax	tax	NOUN
ftr-431	238	80	reform	reform	NOUN
ftr-431	238	81	act	act	NOUN
ftr-431	238	82	of	of	ADP
ftr-431	238	83	1969	1969	NUM
ftr-431	238	84	.	.	PUNCT
ftr-431	239	1	prior	prior	ADV
ftr-431	239	2	to	to	ADP
ftr-431	239	3	1969	1969	NUM
ftr-431	239	4	,	,	PUNCT
ftr-431	239	5	the	the	DET
ftr-431	239	6	tax35	tax35	ADP
ftr-431	239	7	36	36	NUM
ftr-431	239	8	court	court	NOUN
ftr-431	239	9	was	be	AUX
ftr-431	239	10	an	an	DET
ftr-431	239	11	executive	executive	ADJ
ftr-431	239	12	agency	agency	NOUN
ftr-431	239	13	,	,	PUNCT
ftr-431	239	14	originally	originally	ADV
ftr-431	239	15	named	name	VERB
ftr-431	239	16	the	the	DET
ftr-431	239	17	board	board	NOUN
ftr-431	239	18	of	of	ADP
ftr-431	239	19	tax	tax	NOUN
ftr-431	239	20	appeals	appeal	NOUN
ftr-431	239	21	(	(	PUNCT
ftr-431	239	22	board	board	NOUN
ftr-431	239	23	)	)	PUNCT
ftr-431	239	24	.	.	PUNCT
ftr-431	240	1	the	the	DET
ftr-431	240	2	board	board	NOUN
ftr-431	240	3	was	be	AUX
ftr-431	240	4	created	create	VERB
ftr-431	240	5	in	in	ADP
ftr-431	240	6	1924	1924	NUM
ftr-431	240	7	.	.	PUNCT
ftr-431	241	1	initially	initially	ADV
ftr-431	241	2	,	,	PUNCT
ftr-431	241	3	there	there	PRON
ftr-431	241	4	was	be	VERB
ftr-431	241	5	no	no	DET
ftr-431	241	6	appeal	appeal	NOUN
ftr-431	241	7	from37	from37	VERB
ftr-431	241	8	a	a	DET
ftr-431	241	9	board	board	NOUN
ftr-431	241	10	of	of	ADP
ftr-431	241	11	tax	tax	NOUN
ftr-431	241	12	appeals	appeal	NOUN
ftr-431	241	13	decision	decision	NOUN
ftr-431	241	14	.	.	PUNCT
ftr-431	242	1	however	however	ADV
ftr-431	242	2	,	,	PUNCT
ftr-431	242	3	the	the	DET
ftr-431	242	4	losing	lose	VERB
ftr-431	242	5	party	party	NOUN
ftr-431	242	6	could	could	AUX
ftr-431	242	7	file	file	VERB
ftr-431	242	8	a	a	DET
ftr-431	242	9	lawsuit	lawsuit	NOUN
ftr-431	242	10	“	"	PUNCT
ftr-431	242	11	where	where	SCONJ
ftr-431	242	12	the	the	DET
ftr-431	242	13	findings	finding	NOUN
ftr-431	242	14	of	of	ADP
ftr-431	242	15	the	the	DET
ftr-431	242	16	board	board	NOUN
ftr-431	242	17	would	would	AUX
ftr-431	242	18	be	be	AUX
ftr-431	242	19	taken	take	VERB
ftr-431	242	20	as	as	ADP
ftr-431	242	21	prima	prima	NOUN
ftr-431	242	22	facie	facie	NOUN
ftr-431	242	23	evidence	evidence	NOUN
ftr-431	242	24	of	of	ADP
ftr-431	242	25	the	the	DET
ftr-431	242	26	facts	fact	NOUN
ftr-431	242	27	.	.	PUNCT
ftr-431	242	28	”	"	PUNCT
ftr-431	243	1	in	in	ADP
ftr-431	243	2	1926	1926	NUM
ftr-431	243	3	,	,	PUNCT
ftr-431	243	4	congress	congress	PROPN
ftr-431	243	5	made	make	VERB
ftr-431	243	6	decisions	decision	NOUN
ftr-431	243	7	from	from	ADP
ftr-431	243	8	the	the	DET
ftr-431	243	9	board	board	NOUN
ftr-431	243	10	directly	directly	ADV
ftr-431	243	11	appealable38	appealable38	ADV
ftr-431	243	12	to	to	ADP
ftr-431	243	13	the	the	DET
ftr-431	243	14	circuit	circuit	NOUN
ftr-431	243	15	courts	court	NOUN
ftr-431	243	16	of	of	ADP
ftr-431	243	17	appeals.39	appeals.39	NOUN
ftr-431	243	18	in	in	ADP
ftr-431	243	19	1942	1942	NUM
ftr-431	243	20	,	,	PUNCT
ftr-431	243	21	congress	congress	PROPN
ftr-431	243	22	changed	change	VERB
ftr-431	243	23	the	the	DET
ftr-431	243	24	board	board	NOUN
ftr-431	243	25	’s	’s	PART
ftr-431	243	26	name	name	NOUN
ftr-431	243	27	to	to	ADP
ftr-431	243	28	the	the	DET
ftr-431	243	29	tax	tax	NOUN
ftr-431	243	30	court	court	NOUN
ftr-431	243	31	of	of	ADP
ftr-431	243	32	the	the	DET
ftr-431	243	33	united	united	PROPN
ftr-431	243	34	states	states	PROPN
ftr-431	243	35	,	,	PUNCT
ftr-431	243	36	but	but	CCONJ
ftr-431	243	37	it	it	PRON
ftr-431	243	38	was	be	AUX
ftr-431	243	39	not	not	PART
ftr-431	243	40	until	until	ADP
ftr-431	243	41	1969	1969	NUM
ftr-431	243	42	that	that	SCONJ
ftr-431	243	43	the	the	DET
ftr-431	243	44	tax	tax	NOUN
ftr-431	243	45	court	court	NOUN
ftr-431	243	46	officially	officially	ADV
ftr-431	243	47	became40	became40	ADV
ftr-431	243	48	a	a	DET
ftr-431	243	49	court	court	NOUN
ftr-431	243	50	.	.	PUNCT
ftr-431	244	1	the	the	DET
ftr-431	244	2	process	process	NOUN
ftr-431	244	3	by	by	ADP
ftr-431	244	4	which	which	PRON
ftr-431	244	5	the	the	DET
ftr-431	244	6	tax	tax	NOUN
ftr-431	244	7	court	court	NOUN
ftr-431	244	8	became	become	VERB
ftr-431	244	9	an	an	DET
ftr-431	244	10	article	article	NOUN
ftr-431	244	11	i	i	PRON
ftr-431	244	12	court	court	NOUN
ftr-431	244	13	was41	was41	VERB
ftr-431	244	14	almost	almost	ADV
ftr-431	244	15	an	an	DET
ftr-431	244	16	accident	accident	NOUN
ftr-431	244	17	of	of	ADP
ftr-431	244	18	the	the	DET
ftr-431	244	19	periodic	periodic	ADJ
ftr-431	244	20	struggle	struggle	NOUN
ftr-431	244	21	of	of	ADP
ftr-431	244	22	various	various	ADJ
ftr-431	244	23	parties	party	NOUN
ftr-431	244	24	between	between	ADP
ftr-431	244	25	1943	1943	NUM
ftr-431	244	26	and	and	CCONJ
ftr-431	244	27	1969	1969	NUM
ftr-431	244	28	to	to	PART
ftr-431	244	29	obtain	obtain	VERB
ftr-431	244	30	judicial	judicial	ADJ
ftr-431	244	31	status	status	NOUN
ftr-431	244	32	,	,	PUNCT
ftr-431	244	33	and	and	CCONJ
ftr-431	244	34	particularly	particularly	ADV
ftr-431	244	35	article	article	NOUN
ftr-431	244	36	iii	iii	NUM
ftr-431	244	37	status	status	NOUN
ftr-431	244	38	,	,	PUNCT
ftr-431	244	39	for	for	ADP
ftr-431	244	40	the	the	DET
ftr-431	244	41	board	board	NOUN
ftr-431	244	42	of	of	ADP
ftr-431	244	43	tax	tax	NOUN
ftr-431	244	44	appeals.42	appeals.42	VERB
ftr-431	244	45	as	as	SCONJ
ftr-431	244	46	chances	chance	NOUN
ftr-431	244	47	for	for	ADP
ftr-431	244	48	achieving	achieve	VERB
ftr-431	244	49	article	article	NOUN
ftr-431	244	50	iii	iii	NOUN
ftr-431	244	51	status	status	NOUN
ftr-431	244	52	for	for	ADP
ftr-431	244	53	the	the	DET
ftr-431	244	54	tax	tax	NOUN
ftr-431	244	55	court	court	NOUN
ftr-431	244	56	became	become	VERB
ftr-431	244	57	increasingly	increasingly	ADV
ftr-431	244	58	bleak	bleak	ADJ
ftr-431	244	59	,	,	PUNCT
ftr-431	244	60	congressman	congressman	NOUN
ftr-431	244	61	mills	mill	NOUN
ftr-431	244	62	submitted	submit	VERB
ftr-431	244	63	an	an	DET
ftr-431	244	64	alternative	alternative	ADJ
ftr-431	244	65	bill	bill	NOUN
ftr-431	244	66	in	in	ADP
ftr-431	244	67	1969	1969	NUM
ftr-431	244	68	providing	provide	VERB
ftr-431	244	69	for	for	ADP
ftr-431	244	70	legislative	legislative	ADJ
ftr-431	244	71	court	court	NOUN
ftr-431	244	72	status	status	NOUN
ftr-431	244	73	32	32	NUM
ftr-431	244	74	.	.	PUNCT
ftr-431	245	1	see	see	VERB
ftr-431	245	2	northern	northern	ADJ
ftr-431	245	3	pipeline	pipeline	NOUN
ftr-431	245	4	,	,	PUNCT
ftr-431	245	5	458	458	NUM
ftr-431	245	6	u.s	u.s	PROPN
ftr-431	245	7	.	.	PROPN
ftr-431	245	8	50	50	NUM
ftr-431	245	9	(	(	PUNCT
ftr-431	245	10	1982	1982	NUM
ftr-431	245	11	)	)	PUNCT
ftr-431	245	12	.	.	PUNCT
ftr-431	246	1	33	33	NUM
ftr-431	246	2	.	.	PUNCT
ftr-431	247	1	see	see	VERB
ftr-431	247	2	commodity	commodity	NOUN
ftr-431	247	3	futures	future	NOUN
ftr-431	247	4	trading	trading	PROPN
ftr-431	247	5	commission	commission	PROPN
ftr-431	247	6	v.	v.	PROPN
ftr-431	247	7	schor	schor	PROPN
ftr-431	247	8	,	,	PUNCT
ftr-431	247	9	478	478	NUM
ftr-431	247	10	u.s	u.s	PROPN
ftr-431	247	11	.	.	PROPN
ftr-431	247	12	833	833	NUM
ftr-431	247	13	(	(	PUNCT
ftr-431	247	14	1986	1986	NUM
ftr-431	247	15	)	)	PUNCT
ftr-431	247	16	;	;	PUNCT
ftr-431	247	17	thomas	thomas	PROPN
ftr-431	247	18	v.	v.	PROPN
ftr-431	247	19	union	union	PROPN
ftr-431	247	20	carbide	carbide	VERB
ftr-431	247	21	agricultural	agricultural	ADJ
ftr-431	247	22	products	products	PROPN
ftr-431	247	23	co.	co.	PROPN
ftr-431	247	24	,	,	PUNCT
ftr-431	247	25	473	473	NUM
ftr-431	247	26	u.s	u.s	PROPN
ftr-431	247	27	.	.	PROPN
ftr-431	247	28	568	568	NUM
ftr-431	247	29	(	(	PUNCT
ftr-431	247	30	1985	1985	NUM
ftr-431	247	31	)	)	PUNCT
ftr-431	247	32	;	;	PUNCT
ftr-431	247	33	see	see	VERB
ftr-431	247	34	also	also	ADV
ftr-431	247	35	susan	susan	PROPN
ftr-431	247	36	blocklieb	blocklieb	PROPN
ftr-431	247	37	,	,	PUNCT
ftr-431	247	38	the	the	DET
ftr-431	247	39	costs	cost	NOUN
ftr-431	247	40	of	of	ADP
ftr-431	247	41	a	a	DET
ftr-431	247	42	non	non	ADJ
ftr-431	247	43	-	-	ADJ
ftr-431	247	44	article	article	ADJ
ftr-431	247	45	iii	iii	NUM
ftr-431	247	46	bankruptcy	bankruptcy	PROPN
ftr-431	247	47	court	court	NOUN
ftr-431	247	48	system	system	NOUN
ftr-431	247	49	,	,	PUNCT
ftr-431	247	50	72	72	NUM
ftr-431	247	51	am	am	NOUN
ftr-431	247	52	.	.	PUNCT
ftr-431	248	1	bankr	bankr	PROPN
ftr-431	248	2	.	.	PUNCT
ftr-431	249	1	l.j	l.j	PROPN
ftr-431	249	2	.	.	PROPN
ftr-431	249	3	529	529	NUM
ftr-431	249	4	,	,	PUNCT
ftr-431	249	5	537	537	NUM
ftr-431	249	6	-	-	SYM
ftr-431	249	7	38	38	NUM
ftr-431	249	8	(	(	PUNCT
ftr-431	249	9	1998	1998	NUM
ftr-431	249	10	)	)	PUNCT
ftr-431	249	11	(	(	PUNCT
ftr-431	249	12	citing	cite	VERB
ftr-431	249	13	chemerinsky	chemerinsky	NOUN
ftr-431	249	14	,	,	PUNCT
ftr-431	249	15	supra	supra	PROPN
ftr-431	249	16	note	note	NOUN
ftr-431	249	17	16	16	NUM
ftr-431	249	18	at	at	ADP
ftr-431	249	19	§	§	PROPN
ftr-431	249	20	4.5.4	4.5.4	PROPN
ftr-431	249	21	(	(	PUNCT
ftr-431	249	22	1994	1994	NUM
ftr-431	249	23	)	)	PUNCT
ftr-431	249	24	)	)	PUNCT
ftr-431	249	25	.	.	PUNCT
ftr-431	250	1	34	34	NUM
ftr-431	250	2	.	.	PUNCT
ftr-431	250	3	schor	schor	PROPN
ftr-431	250	4	,	,	PUNCT
ftr-431	250	5	478	478	NUM
ftr-431	250	6	u.s	u.s	PROPN
ftr-431	250	7	.	.	PROPN
ftr-431	250	8	at	at	ADP
ftr-431	250	9	851	851	NUM
ftr-431	250	10	(	(	PUNCT
ftr-431	250	11	citations	citation	NOUN
ftr-431	250	12	omitted	omit	VERB
ftr-431	250	13	)	)	PUNCT
ftr-431	250	14	.	.	PUNCT
ftr-431	251	1	35	35	NUM
ftr-431	251	2	.	.	PUNCT
ftr-431	252	1	see	see	VERB
ftr-431	252	2	irc	irc	PROPN
ftr-431	252	3	§	§	PROPN
ftr-431	252	4	7441	7441	NUM
ftr-431	252	5	;	;	PUNCT
ftr-431	252	6	freytag	freytag	NOUN
ftr-431	252	7	,	,	PUNCT
ftr-431	252	8	501	501	NUM
ftr-431	252	9	u.s	u.s	PROPN
ftr-431	252	10	.	.	PROPN
ftr-431	252	11	at	at	ADP
ftr-431	252	12	887	887	NUM
ftr-431	252	13	(	(	PUNCT
ftr-431	252	14	in	in	ADP
ftr-431	252	15	1969	1969	NUM
ftr-431	252	16	,	,	PUNCT
ftr-431	252	17	congress	congress	PROPN
ftr-431	252	18	expressly	expressly	ADV
ftr-431	252	19	made	make	VERB
ftr-431	252	20	the	the	DET
ftr-431	252	21	tax	tax	NOUN
ftr-431	252	22	court	court	NOUN
ftr-431	252	23	an	an	DET
ftr-431	252	24	article	article	NOUN
ftr-431	252	25	i	i	PRON
ftr-431	252	26	court	court	VERB
ftr-431	252	27	rather	rather	ADV
ftr-431	252	28	than	than	ADP
ftr-431	252	29	an	an	DET
ftr-431	252	30	executive	executive	ADJ
ftr-431	252	31	agency	agency	NOUN
ftr-431	252	32	)	)	PUNCT
ftr-431	252	33	.	.	PUNCT
ftr-431	253	1	36	36	NUM
ftr-431	253	2	.	.	X
ftr-431	254	1	pub	pub	NOUN
ftr-431	254	2	.	.	PUNCT
ftr-431	255	1	l.	l.	PROPN
ftr-431	255	2	no	no	INTJ
ftr-431	255	3	.	.	PROPN
ftr-431	256	1	91	91	NUM
ftr-431	256	2	-	-	SYM
ftr-431	256	3	172	172	NUM
ftr-431	256	4	,	,	PUNCT
ftr-431	256	5	§	§	PROPN
ftr-431	256	6	951	951	NUM
ftr-431	256	7	,	,	PUNCT
ftr-431	256	8	83	83	NUM
ftr-431	256	9	stat	stat	NOUN
ftr-431	256	10	.	.	PUNCT
ftr-431	257	1	487	487	NUM
ftr-431	257	2	,	,	PUNCT
ftr-431	257	3	730	730	NUM
ftr-431	257	4	.	.	NOUN
ftr-431	257	5	37	37	NUM
ftr-431	257	6	.	.	PUNCT
ftr-431	258	1	revenue	revenue	NOUN
ftr-431	258	2	act	act	NOUN
ftr-431	258	3	of	of	ADP
ftr-431	258	4	1924	1924	NUM
ftr-431	258	5	,	,	PUNCT
ftr-431	258	6	ch	ch	NOUN
ftr-431	258	7	.	.	PROPN
ftr-431	258	8	234	234	NUM
ftr-431	258	9	,	,	PUNCT
ftr-431	258	10	§	§	PROPN
ftr-431	258	11	900	900	NUM
ftr-431	258	12	,	,	PUNCT
ftr-431	258	13	43	43	NUM
ftr-431	258	14	stat	stat	NOUN
ftr-431	258	15	.	.	PUNCT
ftr-431	259	1	253	253	NUM
ftr-431	259	2	,	,	PUNCT
ftr-431	259	3	336	336	NUM
ftr-431	259	4	.	.	PUNCT
ftr-431	260	1	38	38	NUM
ftr-431	260	2	.	.	PUNCT
ftr-431	260	3	geier	geier	NOUN
ftr-431	260	4	,	,	PUNCT
ftr-431	260	5	supra	supra	PROPN
ftr-431	260	6	note	note	NOUN
ftr-431	260	7	30	30	NUM
ftr-431	260	8	,	,	PUNCT
ftr-431	260	9	at	at	ADP
ftr-431	260	10	990	990	NUM
ftr-431	260	11	(	(	PUNCT
ftr-431	260	12	citing	cite	VERB
ftr-431	260	13	revenue	revenue	NOUN
ftr-431	260	14	act	act	NOUN
ftr-431	260	15	of	of	ADP
ftr-431	260	16	1924	1924	NUM
ftr-431	260	17	,	,	PUNCT
ftr-431	260	18	ch	ch	NOUN
ftr-431	260	19	.	.	PROPN
ftr-431	260	20	234	234	NUM
ftr-431	260	21	,	,	PUNCT
ftr-431	260	22	§	§	PROPN
ftr-431	260	23	900(g	900(g	PROPN
ftr-431	260	24	)	)	PUNCT
ftr-431	260	25	,	,	PUNCT
ftr-431	260	26	43	43	NUM
ftr-431	260	27	stat	stat	NOUN
ftr-431	260	28	.	.	PUNCT
ftr-431	261	1	337	337	NUM
ftr-431	261	2	)	)	PUNCT
ftr-431	261	3	.	.	PUNCT
ftr-431	262	1	39	39	NUM
ftr-431	262	2	.	.	PUNCT
ftr-431	263	1	revenue	revenue	NOUN
ftr-431	263	2	act	act	NOUN
ftr-431	263	3	of	of	ADP
ftr-431	263	4	1926	1926	NUM
ftr-431	263	5	,	,	PUNCT
ftr-431	263	6	ch	ch	NOUN
ftr-431	263	7	.	.	PROPN
ftr-431	263	8	27	27	NUM
ftr-431	263	9	,	,	PUNCT
ftr-431	263	10	§	§	PROPN
ftr-431	263	11	§	§	PROPN
ftr-431	263	12	1001(a	1001(a	NOUN
ftr-431	263	13	)	)	PUNCT
ftr-431	263	14	,	,	PUNCT
ftr-431	263	15	1002	1002	NUM
ftr-431	263	16	,	,	PUNCT
ftr-431	263	17	44	44	NUM
ftr-431	263	18	stat	stat	NOUN
ftr-431	263	19	.	.	PUNCT
ftr-431	264	1	9	9	NUM
ftr-431	264	2	,	,	PUNCT
ftr-431	264	3	109	109	NUM
ftr-431	264	4	-	-	SYM
ftr-431	264	5	10	10	NUM
ftr-431	264	6	.	.	PUNCT
ftr-431	265	1	40	40	NUM
ftr-431	265	2	.	.	PUNCT
ftr-431	266	1	revenue	revenue	NOUN
ftr-431	266	2	act	act	NOUN
ftr-431	266	3	of	of	ADP
ftr-431	266	4	1942	1942	NUM
ftr-431	266	5	,	,	PUNCT
ftr-431	266	6	ch	ch	NOUN
ftr-431	266	7	.	.	PROPN
ftr-431	266	8	619	619	NUM
ftr-431	266	9	,	,	PUNCT
ftr-431	266	10	§	§	PROPN
ftr-431	266	11	504(a	504(a	PROPN
ftr-431	266	12	)	)	PUNCT
ftr-431	266	13	,	,	PUNCT
ftr-431	266	14	56	56	NUM
ftr-431	266	15	stat	stat	NOUN
ftr-431	266	16	.	.	PUNCT
ftr-431	267	1	798	798	NUM
ftr-431	267	2	.	.	X
ftr-431	268	1	41	41	NUM
ftr-431	268	2	.	.	PUNCT
ftr-431	269	1	see	see	VERB
ftr-431	269	2	supra	supra	PROPN
ftr-431	269	3	note	note	PROPN
ftr-431	269	4	36	36	NUM
ftr-431	269	5	and	and	CCONJ
ftr-431	269	6	accompanying	accompany	VERB
ftr-431	269	7	text	text	NOUN
ftr-431	269	8	.	.	PUNCT
ftr-431	270	1	42	42	NUM
ftr-431	270	2	.	.	PUNCT
ftr-431	271	1	see	see	VERB
ftr-431	271	2	geier	geier	NOUN
ftr-431	271	3	,	,	PUNCT
ftr-431	271	4	supra	supra	PROPN
ftr-431	271	5	note	note	NOUN
ftr-431	271	6	30	30	NUM
ftr-431	271	7	,	,	PUNCT
ftr-431	271	8	at	at	ADP
ftr-431	271	9	991	991	NUM
ftr-431	271	10	-	-	SYM
ftr-431	271	11	993	993	NUM
ftr-431	271	12	.	.	PUNCT
ftr-431	272	1	366	366	NUM
ftr-431	272	2	florida	florida	PROPN
ftr-431	272	3	tax	tax	NOUN
ftr-431	272	4	review	review	NOUN
ftr-431	272	5	[	[	X
ftr-431	272	6	vol	vol	NOUN
ftr-431	272	7	.	.	NOUN
ftr-431	272	8	5:5	5:5	NUM
ftr-431	272	9	under	under	ADP
ftr-431	272	10	article	article	NOUN
ftr-431	272	11	i.	i.	PROPN
ftr-431	272	12	no	no	DET
ftr-431	272	13	public	public	ADJ
ftr-431	272	14	hearings	hearing	NOUN
ftr-431	272	15	were	be	AUX
ftr-431	272	16	held	hold	VERB
ftr-431	272	17	on	on	ADP
ftr-431	272	18	the	the	DET
ftr-431	272	19	subject	subject	NOUN
ftr-431	272	20	,	,	PUNCT
ftr-431	272	21	and	and	CCONJ
ftr-431	272	22	the	the	DET
ftr-431	272	23	provisions	provision	NOUN
ftr-431	272	24	of	of	ADP
ftr-431	272	25	the	the	DET
ftr-431	272	26	bill	bill	NOUN
ftr-431	272	27	“	"	PUNCT
ftr-431	272	28	were	be	AUX
ftr-431	272	29	quietly	quietly	ADV
ftr-431	272	30	inserted	insert	VERB
ftr-431	272	31	into	into	ADP
ftr-431	272	32	the	the	DET
ftr-431	272	33	tax	tax	NOUN
ftr-431	272	34	reform	reform	NOUN
ftr-431	272	35	act	act	NOUN
ftr-431	272	36	of	of	ADP
ftr-431	272	37	1969	1969	NUM
ftr-431	272	38	by	by	ADP
ftr-431	272	39	the	the	DET
ftr-431	272	40	senate	senate	PROPN
ftr-431	272	41	finance	finance	PROPN
ftr-431	272	42	committee	committee	PROPN
ftr-431	272	43	in	in	ADP
ftr-431	272	44	executive	executive	ADJ
ftr-431	272	45	session	session	NOUN
ftr-431	272	46	,	,	PUNCT
ftr-431	272	47	”	"	PUNCT
ftr-431	272	48	becoming	become	VERB
ftr-431	272	49	law	law	NOUN
ftr-431	272	50	on	on	ADP
ftr-431	272	51	december	december	PROPN
ftr-431	272	52	30	30	NUM
ftr-431	272	53	,	,	PUNCT
ftr-431	272	54	1969.43	1969.43	NUM
ftr-431	272	55	the	the	DET
ftr-431	272	56	tax	tax	NOUN
ftr-431	272	57	court	court	NOUN
ftr-431	272	58	has	have	AUX
ftr-431	272	59	remained	remain	VERB
ftr-431	272	60	an	an	DET
ftr-431	272	61	article	article	NOUN
ftr-431	272	62	i	i	PRON
ftr-431	272	63	court	court	VERB
ftr-431	272	64	ever	ever	ADV
ftr-431	272	65	since	since	ADV
ftr-431	272	66	.	.	PUNCT
ftr-431	273	1	the	the	DET
ftr-431	273	2	tax	tax	NOUN
ftr-431	273	3	court	court	NOUN
ftr-431	273	4	’s	’s	PART
ftr-431	273	5	primary	primary	ADJ
ftr-431	273	6	function	function	NOUN
ftr-431	273	7	since	since	SCONJ
ftr-431	273	8	its	its	PRON
ftr-431	273	9	inception	inception	NOUN
ftr-431	273	10	as	as	ADP
ftr-431	273	11	the	the	DET
ftr-431	273	12	board	board	NOUN
ftr-431	273	13	of	of	ADP
ftr-431	273	14	tax	tax	NOUN
ftr-431	273	15	appeals	appeal	NOUN
ftr-431	273	16	has	have	AUX
ftr-431	273	17	been	be	AUX
ftr-431	273	18	to	to	PART
ftr-431	273	19	provide	provide	VERB
ftr-431	273	20	taxpayers	taxpayer	NOUN
ftr-431	273	21	an	an	DET
ftr-431	273	22	opportunity	opportunity	NOUN
ftr-431	273	23	to	to	PART
ftr-431	273	24	litigate	litigate	VERB
ftr-431	273	25	tax	tax	NOUN
ftr-431	273	26	disputes	dispute	NOUN
ftr-431	273	27	with	with	ADP
ftr-431	273	28	the	the	DET
ftr-431	273	29	irs	irs	PROPN
ftr-431	273	30	without	without	ADP
ftr-431	273	31	paying	pay	VERB
ftr-431	273	32	the	the	DET
ftr-431	273	33	disputed	dispute	VERB
ftr-431	273	34	amount	amount	NOUN
ftr-431	273	35	first	first	ADV
ftr-431	273	36	.	.	PUNCT
ftr-431	274	1	although	although	SCONJ
ftr-431	274	2	the44	the44	ADJ
ftr-431	274	3	tax	tax	NOUN
ftr-431	274	4	court	court	NOUN
ftr-431	274	5	has	have	VERB
ftr-431	274	6	jurisdiction	jurisdiction	NOUN
ftr-431	274	7	over	over	ADP
ftr-431	274	8	a	a	DET
ftr-431	274	9	multitude	multitude	NOUN
ftr-431	274	10	of	of	ADP
ftr-431	274	11	types	type	NOUN
ftr-431	274	12	of	of	ADP
ftr-431	274	13	claims	claim	NOUN
ftr-431	274	14	,	,	PUNCT
ftr-431	274	15	the	the	DET
ftr-431	274	16	bulk	bulk	NOUN
ftr-431	274	17	of	of	ADP
ftr-431	274	18	its45	its45	VERB
ftr-431	274	19	43	43	NUM
ftr-431	274	20	.	.	PUNCT
ftr-431	275	1	i	i	PRON
ftr-431	275	2	d.	d.	PROPN
ftr-431	275	3	at	at	ADP
ftr-431	275	4	993	993	NUM
ftr-431	275	5	(	(	PUNCT
ftr-431	275	6	footnote	footnote	NOUN
ftr-431	275	7	omitted	omit	VERB
ftr-431	275	8	)	)	PUNCT
ftr-431	275	9	(	(	PUNCT
ftr-431	275	10	quoting	quote	VERB
ftr-431	275	11	harold	harold	PROPN
ftr-431	275	12	dubroff	dubroff	PROPN
ftr-431	275	13	,	,	PUNCT
ftr-431	275	14	the	the	DET
ftr-431	275	15	united	united	PROPN
ftr-431	275	16	states	states	PROPN
ftr-431	275	17	tax	tax	NOUN
ftr-431	275	18	court	court	NOUN
ftr-431	275	19	:	:	PUNCT
ftr-431	275	20	an	an	DET
ftr-431	275	21	historical	historical	ADJ
ftr-431	275	22	analysis	analysis	NOUN
ftr-431	275	23	214	214	NUM
ftr-431	275	24	(	(	PUNCT
ftr-431	275	25	commerce	commerce	NOUN
ftr-431	275	26	clearing	clearing	NOUN
ftr-431	275	27	house	house	PROPN
ftr-431	275	28	,	,	PUNCT
ftr-431	275	29	inc	inc	PROPN
ftr-431	275	30	.	.	PROPN
ftr-431	275	31	1979	1979	NUM
ftr-431	275	32	)	)	PUNCT
ftr-431	275	33	)	)	PUNCT
ftr-431	275	34	.	.	PUNCT
ftr-431	276	1	44	44	NUM
ftr-431	276	2	.	.	PUNCT
ftr-431	277	1	see	see	VERB
ftr-431	277	2	appeal	appeal	NOUN
ftr-431	277	3	of	of	ADP
ftr-431	277	4	everett	everett	PROPN
ftr-431	277	5	knitting	knitting	NOUN
ftr-431	277	6	works	work	NOUN
ftr-431	277	7	,	,	PUNCT
ftr-431	277	8	1	1	NUM
ftr-431	277	9	b.t.a	b.t.a	NOUN
ftr-431	277	10	.	.	PROPN
ftr-431	277	11	5	5	NUM
ftr-431	277	12	,	,	PUNCT
ftr-431	277	13	6	6	NUM
ftr-431	277	14	(	(	PUNCT
ftr-431	277	15	1924	1924	NUM
ftr-431	277	16	)	)	PUNCT
ftr-431	277	17	(	(	PUNCT
ftr-431	277	18	“	"	PUNCT
ftr-431	277	19	the	the	DET
ftr-431	277	20	board	board	NOUN
ftr-431	277	21	was	be	AUX
ftr-431	277	22	created	create	VERB
ftr-431	277	23	to	to	PART
ftr-431	277	24	give	give	VERB
ftr-431	277	25	the	the	DET
ftr-431	277	26	taxpayer	taxpayer	NOUN
ftr-431	277	27	a	a	DET
ftr-431	277	28	chance	chance	NOUN
ftr-431	277	29	to	to	PART
ftr-431	277	30	have	have	AUX
ftr-431	277	31	an	an	DET
ftr-431	277	32	open	open	ADJ
ftr-431	277	33	and	and	CCONJ
ftr-431	277	34	neutral	neutral	ADJ
ftr-431	277	35	consideration	consideration	NOUN
ftr-431	277	36	of	of	ADP
ftr-431	277	37	his	his	PRON
ftr-431	277	38	liability	liability	NOUN
ftr-431	277	39	for	for	ADP
ftr-431	277	40	a	a	DET
ftr-431	277	41	deficiency	deficiency	NOUN
ftr-431	277	42	before	before	SCONJ
ftr-431	277	43	he	he	PRON
ftr-431	277	44	is	be	AUX
ftr-431	277	45	required	require	VERB
ftr-431	277	46	to	to	PART
ftr-431	277	47	pay	pay	VERB
ftr-431	277	48	.	.	PUNCT
ftr-431	278	1	the	the	DET
ftr-431	278	2	harsh	harsh	ADJ
ftr-431	278	3	rule	rule	NOUN
ftr-431	278	4	of	of	ADP
ftr-431	278	5	payment	payment	NOUN
ftr-431	278	6	first	first	ADV
ftr-431	278	7	and	and	CCONJ
ftr-431	278	8	litigation	litigation	NOUN
ftr-431	278	9	afterwards	afterwards	ADV
ftr-431	278	10	was	be	AUX
ftr-431	278	11	sought	seek	VERB
ftr-431	278	12	to	to	PART
ftr-431	278	13	be	be	AUX
ftr-431	278	14	mitigated	mitigate	VERB
ftr-431	278	15	.	.	PUNCT
ftr-431	278	16	”	"	PUNCT
ftr-431	278	17	)	)	PUNCT
ftr-431	278	18	;	;	PUNCT
ftr-431	278	19	hoffman	hoffman	PROPN
ftr-431	278	20	&	&	CCONJ
ftr-431	278	21	cihlar	cihlar	PROPN
ftr-431	278	22	,	,	PUNCT
ftr-431	278	23	supra	supra	PROPN
ftr-431	278	24	note	note	PROPN
ftr-431	278	25	8	8	NUM
ftr-431	278	26	,	,	PUNCT
ftr-431	278	27	at	at	ADP
ftr-431	278	28	869	869	NUM
ftr-431	278	29	(	(	PUNCT
ftr-431	278	30	“	"	PUNCT
ftr-431	278	31	the	the	DET
ftr-431	278	32	purpose	purpose	NOUN
ftr-431	278	33	of	of	ADP
ftr-431	278	34	the	the	DET
ftr-431	278	35	board	board	NOUN
ftr-431	279	1	[	[	X
ftr-431	279	2	of	of	ADP
ftr-431	279	3	tax	tax	NOUN
ftr-431	279	4	appeals	appeal	NOUN
ftr-431	279	5	]	]	PUNCT
ftr-431	279	6	was	be	AUX
ftr-431	279	7	to	to	PART
ftr-431	279	8	ensure	ensure	VERB
ftr-431	279	9	that	that	SCONJ
ftr-431	279	10	in	in	ADP
ftr-431	279	11	most	most	ADJ
ftr-431	279	12	cases	case	NOUN
ftr-431	279	13	a	a	DET
ftr-431	279	14	taxpayer	taxpayer	NOUN
ftr-431	279	15	could	could	AUX
ftr-431	279	16	obtain	obtain	VERB
ftr-431	279	17	an	an	DET
ftr-431	279	18	independent	independent	ADJ
ftr-431	279	19	review	review	NOUN
ftr-431	279	20	of	of	ADP
ftr-431	279	21	a	a	DET
ftr-431	279	22	tax	tax	NOUN
ftr-431	279	23	deficiency	deficiency	NOUN
ftr-431	279	24	determination	determination	NOUN
ftr-431	279	25	before	before	SCONJ
ftr-431	279	26	the	the	DET
ftr-431	279	27	tax	tax	NOUN
ftr-431	279	28	was	be	AUX
ftr-431	279	29	assessed	assess	VERB
ftr-431	279	30	.	.	PUNCT
ftr-431	279	31	”	"	PUNCT
ftr-431	279	32	)	)	PUNCT
ftr-431	279	33	;	;	PUNCT
ftr-431	280	1	leo	leo	PROPN
ftr-431	280	2	p.	p.	PROPN
ftr-431	280	3	martinez	martinez	PROPN
ftr-431	280	4	,	,	PUNCT
ftr-431	280	5	the	the	DET
ftr-431	280	6	summons	summon	NOUN
ftr-431	280	7	power	power	NOUN
ftr-431	280	8	and	and	CCONJ
ftr-431	280	9	tax	tax	NOUN
ftr-431	280	10	court	court	NOUN
ftr-431	280	11	discovery	discovery	NOUN
ftr-431	280	12	:	:	PUNCT
ftr-431	280	13	a	a	DET
ftr-431	280	14	different	different	ADJ
ftr-431	280	15	perspective	perspective	NOUN
ftr-431	280	16	,	,	PUNCT
ftr-431	280	17	13	13	NUM
ftr-431	280	18	va	va	NOUN
ftr-431	280	19	.	.	PUNCT
ftr-431	280	20	tax	tax	PROPN
ftr-431	280	21	rev	rev	PROPN
ftr-431	280	22	.	.	PROPN
ftr-431	280	23	731	731	NUM
ftr-431	280	24	,	,	PUNCT
ftr-431	280	25	742	742	NUM
ftr-431	280	26	(	(	PUNCT
ftr-431	280	27	1994	1994	NUM
ftr-431	280	28	)	)	PUNCT
ftr-431	280	29	(	(	PUNCT
ftr-431	280	30	“	"	PUNCT
ftr-431	280	31	the	the	DET
ftr-431	280	32	united	united	PROPN
ftr-431	280	33	states	states	PROPN
ftr-431	280	34	tax	tax	NOUN
ftr-431	280	35	court	court	NOUN
ftr-431	280	36	was	be	AUX
ftr-431	280	37	established	establish	VERB
ftr-431	280	38	to	to	PART
ftr-431	280	39	provide	provide	VERB
ftr-431	280	40	taxpayers	taxpayer	NOUN
ftr-431	280	41	with	with	ADP
ftr-431	280	42	a	a	DET
ftr-431	280	43	forum	forum	NOUN
ftr-431	280	44	for	for	ADP
ftr-431	280	45	informal	informal	ADJ
ftr-431	280	46	and	and	CCONJ
ftr-431	280	47	inexpensive	inexpensive	ADJ
ftr-431	280	48	adjudication	adjudication	NOUN
ftr-431	280	49	of	of	ADP
ftr-431	280	50	purported	purport	VERB
ftr-431	280	51	tax	tax	NOUN
ftr-431	280	52	payment	payment	NOUN
ftr-431	280	53	deficiencies	deficiency	NOUN
ftr-431	280	54	.	.	PUNCT
ftr-431	280	55	”	"	PUNCT
ftr-431	280	56	)	)	PUNCT
ftr-431	280	57	;	;	PUNCT
ftr-431	281	1	cf	cf	X
ftr-431	281	2	.	.	PUNCT
ftr-431	282	1	flora	flora	PROPN
ftr-431	282	2	v.	v.	CCONJ
ftr-431	282	3	united	united	PROPN
ftr-431	282	4	states	states	PROPN
ftr-431	282	5	,	,	PUNCT
ftr-431	282	6	357	357	NUM
ftr-431	282	7	u.s	u.s	PROPN
ftr-431	282	8	.	.	PROPN
ftr-431	282	9	63	63	NUM
ftr-431	282	10	,	,	PUNCT
ftr-431	282	11	75	75	NUM
ftr-431	282	12	(	(	PUNCT
ftr-431	282	13	1958	1958	NUM
ftr-431	282	14	)	)	PUNCT
ftr-431	282	15	(	(	PUNCT
ftr-431	282	16	“	"	PUNCT
ftr-431	282	17	it	it	PRON
ftr-431	282	18	is	be	AUX
ftr-431	282	19	suggested	suggest	VERB
ftr-431	282	20	that	that	SCONJ
ftr-431	282	21	a	a	DET
ftr-431	282	22	part	part	ADJ
ftr-431	282	23	-	-	PUNCT
ftr-431	282	24	payment	payment	NOUN
ftr-431	282	25	remedy	remedy	NOUN
ftr-431	282	26	is	be	AUX
ftr-431	282	27	necessary	necessary	ADJ
ftr-431	282	28	for	for	ADP
ftr-431	282	29	the	the	DET
ftr-431	282	30	benefit	benefit	NOUN
ftr-431	282	31	of	of	ADP
ftr-431	282	32	a	a	DET
ftr-431	282	33	taxpayer	taxpayer	NOUN
ftr-431	282	34	too	too	ADV
ftr-431	282	35	poor	poor	ADJ
ftr-431	282	36	to	to	PART
ftr-431	282	37	pay	pay	VERB
ftr-431	282	38	the	the	DET
ftr-431	282	39	full	full	ADJ
ftr-431	282	40	amount	amount	NOUN
ftr-431	282	41	of	of	ADP
ftr-431	282	42	the	the	DET
ftr-431	282	43	tax	tax	NOUN
ftr-431	282	44	.	.	PUNCT
ftr-431	283	1	such	such	DET
ftr-431	283	2	an	an	DET
ftr-431	283	3	individual	individual	NOUN
ftr-431	283	4	is	be	AUX
ftr-431	283	5	free	free	ADJ
ftr-431	283	6	to	to	PART
ftr-431	283	7	litigate	litigate	VERB
ftr-431	283	8	in	in	ADP
ftr-431	283	9	the	the	DET
ftr-431	283	10	tax	tax	NOUN
ftr-431	283	11	court	court	NOUN
ftr-431	283	12	without	without	ADP
ftr-431	283	13	any	any	DET
ftr-431	283	14	advance	advance	NOUN
ftr-431	283	15	payment	payment	NOUN
ftr-431	283	16	.	.	PUNCT
ftr-431	283	17	”	"	PUNCT
ftr-431	283	18	)	)	PUNCT
ftr-431	283	19	.	.	PUNCT
ftr-431	284	1	45	45	NUM
ftr-431	284	2	.	.	PUNCT
ftr-431	284	3	tax	tax	NOUN
ftr-431	284	4	court	court	NOUN
ftr-431	284	5	jurisdiction	jurisdiction	NOUN
ftr-431	284	6	extends	extend	VERB
ftr-431	284	7	to	to	ADP
ftr-431	284	8	(	(	PUNCT
ftr-431	284	9	1	1	NUM
ftr-431	284	10	)	)	PUNCT
ftr-431	284	11	tax	tax	NOUN
ftr-431	284	12	deficiency	deficiency	NOUN
ftr-431	284	13	cases	case	NOUN
ftr-431	284	14	;	;	PUNCT
ftr-431	284	15	(	(	PUNCT
ftr-431	284	16	2	2	X
ftr-431	284	17	)	)	PUNCT
ftr-431	284	18	overpayment	overpayment	ADJ
ftr-431	284	19	claims	claim	NOUN
ftr-431	284	20	incidental	incidental	ADJ
ftr-431	284	21	to	to	ADP
ftr-431	284	22	its	its	PRON
ftr-431	284	23	deficiency	deficiency	NOUN
ftr-431	284	24	jurisdiction	jurisdiction	NOUN
ftr-431	284	25	;	;	PUNCT
ftr-431	284	26	(	(	PUNCT
ftr-431	284	27	3	3	X
ftr-431	284	28	)	)	PUNCT
ftr-431	284	29	certain	certain	ADJ
ftr-431	284	30	actions	action	NOUN
ftr-431	284	31	for	for	ADP
ftr-431	284	32	attorney	attorney	NOUN
ftr-431	284	33	’s	’s	PART
ftr-431	284	34	fees	fee	NOUN
ftr-431	284	35	;	;	PUNCT
ftr-431	284	36	(	(	PUNCT
ftr-431	284	37	4	4	X
ftr-431	284	38	)	)	PUNCT
ftr-431	284	39	declaratory	declaratory	ADJ
ftr-431	284	40	judgment	judgment	NOUN
ftr-431	284	41	actions	action	NOUN
ftr-431	284	42	in	in	ADP
ftr-431	284	43	specific	specific	ADJ
ftr-431	284	44	types	type	NOUN
ftr-431	284	45	of	of	ADP
ftr-431	284	46	cases	case	NOUN
ftr-431	284	47	;	;	PUNCT
ftr-431	284	48	(	(	PUNCT
ftr-431	284	49	5	5	X
ftr-431	284	50	)	)	PUNCT
ftr-431	284	51	proceedings	proceeding	NOUN
ftr-431	284	52	for	for	ADP
ftr-431	284	53	determination	determination	NOUN
ftr-431	284	54	of	of	ADP
ftr-431	284	55	employment	employment	NOUN
ftr-431	284	56	status	status	NOUN
ftr-431	284	57	;	;	PUNCT
ftr-431	284	58	(	(	PUNCT
ftr-431	284	59	6	6	X
ftr-431	284	60	)	)	PUNCT
ftr-431	284	61	certain	certain	ADJ
ftr-431	284	62	actions	action	NOUN
ftr-431	284	63	for	for	ADP
ftr-431	284	64	disclosure	disclosure	NOUN
ftr-431	284	65	of	of	ADP
ftr-431	284	66	irs	irs	PROPN
ftr-431	284	67	written	write	VERB
ftr-431	284	68	determinations	determination	NOUN
ftr-431	284	69	;	;	PUNCT
ftr-431	284	70	(	(	PUNCT
ftr-431	284	71	7	7	X
ftr-431	284	72	)	)	PUNCT
ftr-431	284	73	innocent	innocent	ADJ
ftr-431	284	74	spouse	spouse	NOUN
ftr-431	284	75	claims	claim	NOUN
ftr-431	284	76	;	;	PUNCT
ftr-431	284	77	(	(	PUNCT
ftr-431	284	78	8)	8)	NUM
ftr-431	284	79	collection	collection	NOUN
ftr-431	284	80	due	due	ADJ
ftr-431	284	81	process	process	NOUN
ftr-431	284	82	claims	claim	VERB
ftr-431	284	83	;	;	PUNCT
ftr-431	284	84	(	(	PUNCT
ftr-431	284	85	9	9	X
ftr-431	284	86	)	)	PUNCT
ftr-431	284	87	adjustments	adjustment	NOUN
ftr-431	284	88	of	of	ADP
ftr-431	284	89	partnership	partnership	NOUN
ftr-431	284	90	items	item	NOUN
ftr-431	284	91	;	;	PUNCT
ftr-431	284	92	and	and	CCONJ
ftr-431	284	93	(	(	PUNCT
ftr-431	284	94	10	10	NUM
ftr-431	284	95	)	)	PUNCT
ftr-431	284	96	irs	irs	PROPN
ftr-431	284	97	denial	denial	NOUN
ftr-431	284	98	of	of	ADP
ftr-431	284	99	requests	request	NOUN
ftr-431	284	100	for	for	ADP
ftr-431	284	101	abatement	abatement	NOUN
ftr-431	284	102	of	of	ADP
ftr-431	284	103	interest	interest	NOUN
ftr-431	284	104	.	.	PUNCT
ftr-431	285	1	see	see	VERB
ftr-431	285	2	irc	irc	PROPN
ftr-431	285	3	§	§	PROPN
ftr-431	285	4	§	§	PROPN
ftr-431	285	5	6213(a	6213(a	NOUN
ftr-431	285	6	)	)	PUNCT
ftr-431	285	7	(	(	PUNCT
ftr-431	285	8	“	"	PUNCT
ftr-431	285	9	within	within	ADP
ftr-431	285	10	90	90	NUM
ftr-431	285	11	days	day	NOUN
ftr-431	285	12	,	,	PUNCT
ftr-431	285	13	or	or	CCONJ
ftr-431	285	14	150	150	NUM
ftr-431	285	15	days	day	NOUN
ftr-431	285	16	if	if	SCONJ
ftr-431	285	17	the	the	DET
ftr-431	285	18	notice	notice	NOUN
ftr-431	285	19	is	be	AUX
ftr-431	285	20	addressed	address	VERB
ftr-431	285	21	to	to	ADP
ftr-431	285	22	a	a	DET
ftr-431	285	23	person	person	NOUN
ftr-431	285	24	outside	outside	ADP
ftr-431	285	25	the	the	DET
ftr-431	285	26	united	united	PROPN
ftr-431	285	27	states	states	PROPN
ftr-431	285	28	,	,	PUNCT
ftr-431	285	29	after	after	SCONJ
ftr-431	285	30	the	the	DET
ftr-431	285	31	notice	notice	NOUN
ftr-431	285	32	of	of	ADP
ftr-431	285	33	deficiency	deficiency	NOUN
ftr-431	285	34	authorized	authorize	VERB
ftr-431	285	35	in	in	ADP
ftr-431	285	36	section	section	NOUN
ftr-431	285	37	6212	6212	NUM
ftr-431	285	38	is	be	AUX
ftr-431	285	39	mailed	mail	VERB
ftr-431	285	40	(	(	PUNCT
ftr-431	285	41	not	not	PART
ftr-431	285	42	counting	count	VERB
ftr-431	285	43	saturday	saturday	PROPN
ftr-431	285	44	,	,	PUNCT
ftr-431	285	45	sunday	sunday	PROPN
ftr-431	285	46	,	,	PUNCT
ftr-431	285	47	or	or	CCONJ
ftr-431	285	48	a	a	DET
ftr-431	285	49	legal	legal	ADJ
ftr-431	285	50	holiday	holiday	NOUN
ftr-431	285	51	in	in	ADP
ftr-431	285	52	the	the	DET
ftr-431	285	53	district	district	NOUN
ftr-431	285	54	of	of	ADP
ftr-431	285	55	columbia	columbia	PROPN
ftr-431	285	56	as	as	ADP
ftr-431	285	57	the	the	DET
ftr-431	285	58	last	last	ADJ
ftr-431	285	59	day	day	NOUN
ftr-431	285	60	)	)	PUNCT
ftr-431	285	61	,	,	PUNCT
ftr-431	285	62	the	the	DET
ftr-431	285	63	taxpayer	taxpayer	NOUN
ftr-431	285	64	may	may	AUX
ftr-431	285	65	file	file	VERB
ftr-431	285	66	a	a	DET
ftr-431	285	67	petition	petition	NOUN
ftr-431	285	68	with	with	ADP
ftr-431	285	69	the	the	DET
ftr-431	285	70	tax	tax	NOUN
ftr-431	285	71	court	court	NOUN
ftr-431	285	72	for	for	ADP
ftr-431	285	73	a	a	DET
ftr-431	285	74	redetermination	redetermination	NOUN
ftr-431	285	75	of	of	ADP
ftr-431	285	76	the	the	DET
ftr-431	285	77	deficiency	deficiency	NOUN
ftr-431	285	78	.	.	PUNCT
ftr-431	285	79	”	"	PUNCT
ftr-431	285	80	)	)	PUNCT
ftr-431	285	81	,	,	PUNCT
ftr-431	285	82	6214(a	6214(a	NUM
ftr-431	285	83	)	)	PUNCT
ftr-431	285	84	(	(	PUNCT
ftr-431	285	85	“	"	PUNCT
ftr-431	285	86	except	except	SCONJ
ftr-431	285	87	as	as	SCONJ
ftr-431	285	88	provided	provide	VERB
ftr-431	285	89	by	by	ADP
ftr-431	285	90	section	section	NOUN
ftr-431	285	91	7463	7463	NUM
ftr-431	285	92	,	,	PUNCT
ftr-431	285	93	the	the	DET
ftr-431	285	94	tax	tax	NOUN
ftr-431	285	95	court	court	NOUN
ftr-431	285	96	shall	shall	AUX
ftr-431	285	97	have	have	AUX
ftr-431	285	98	jurisdiction	jurisdiction	NOUN
ftr-431	285	99	to	to	PART
ftr-431	285	100	redetermine	redetermine	VERB
ftr-431	285	101	the	the	DET
ftr-431	285	102	correct	correct	ADJ
ftr-431	285	103	amount	amount	NOUN
ftr-431	285	104	of	of	ADP
ftr-431	285	105	the	the	DET
ftr-431	285	106	deficiency	deficiency	NOUN
ftr-431	285	107	even	even	ADV
ftr-431	285	108	if	if	SCONJ
ftr-431	285	109	the	the	DET
ftr-431	285	110	amount	amount	NOUN
ftr-431	285	111	so	so	ADV
ftr-431	285	112	redetermined	redetermine	VERB
ftr-431	285	113	is	be	AUX
ftr-431	285	114	greater	great	ADJ
ftr-431	285	115	than	than	ADP
ftr-431	285	116	the	the	DET
ftr-431	285	117	amount	amount	NOUN
ftr-431	285	118	of	of	ADP
ftr-431	285	119	the	the	DET
ftr-431	285	120	deficiency	deficiency	NOUN
ftr-431	285	121	,	,	PUNCT
ftr-431	285	122	notice	notice	NOUN
ftr-431	285	123	of	of	ADP
ftr-431	285	124	which	which	PRON
ftr-431	285	125	has	have	AUX
ftr-431	285	126	been	be	AUX
ftr-431	285	127	mailed	mail	VERB
ftr-431	285	128	to	to	ADP
ftr-431	285	129	the	the	DET
ftr-431	285	130	taxpayer	taxpayer	NOUN
ftr-431	285	131	,	,	PUNCT
ftr-431	285	132	and	and	CCONJ
ftr-431	285	133	to	to	PART
ftr-431	285	134	determine	determine	VERB
ftr-431	285	135	whether	whether	SCONJ
ftr-431	285	136	any	any	DET
ftr-431	285	137	additional	additional	ADJ
ftr-431	285	138	amount	amount	NOUN
ftr-431	285	139	,	,	PUNCT
ftr-431	285	140	or	or	CCONJ
ftr-431	285	141	any	any	DET
ftr-431	285	142	addition	addition	NOUN
ftr-431	285	143	to	to	ADP
ftr-431	285	144	the	the	DET
ftr-431	285	145	tax	tax	NOUN
ftr-431	285	146	should	should	AUX
ftr-431	285	147	be	be	AUX
ftr-431	285	148	assessed	assess	VERB
ftr-431	285	149	,	,	PUNCT
ftr-431	285	150	if	if	SCONJ
ftr-431	285	151	claim	claim	NOUN
ftr-431	285	152	therefor	therefor	ADJ
ftr-431	285	153	is	be	AUX
ftr-431	285	154	asserted	assert	VERB
ftr-431	285	155	by	by	ADP
ftr-431	285	156	the	the	DET
ftr-431	285	157	secretary	secretary	NOUN
ftr-431	285	158	at	at	ADP
ftr-431	285	159	or	or	CCONJ
ftr-431	285	160	before	before	ADP
ftr-431	285	161	the	the	DET
ftr-431	285	162	hearing	hearing	NOUN
ftr-431	285	163	or	or	CCONJ
ftr-431	285	164	a	a	DET
ftr-431	285	165	rehearing	rehearing	NOUN
ftr-431	285	166	.	.	PUNCT
ftr-431	285	167	”	"	PUNCT
ftr-431	285	168	)	)	PUNCT
ftr-431	285	169	,	,	PUNCT
ftr-431	285	170	6512(b)(1	6512(b)(1	NOUN
ftr-431	285	171	)	)	PUNCT
ftr-431	285	172	(	(	PUNCT
ftr-431	285	173	“	"	PUNCT
ftr-431	285	174	except	except	SCONJ
ftr-431	285	175	as	as	SCONJ
ftr-431	285	176	provided	provide	VERB
ftr-431	285	177	by	by	ADP
ftr-431	285	178	paragraph	paragraph	NOUN
ftr-431	285	179	(	(	PUNCT
ftr-431	285	180	3	3	NUM
ftr-431	285	181	)	)	PUNCT
ftr-431	285	182	and	and	CCONJ
ftr-431	285	183	by	by	ADP
ftr-431	285	184	section	section	NOUN
ftr-431	285	185	7463	7463	NUM
ftr-431	285	186	,	,	PUNCT
ftr-431	285	187	if	if	SCONJ
ftr-431	285	188	the	the	DET
ftr-431	285	189	tax	tax	NOUN
ftr-431	285	190	court	court	NOUN
ftr-431	285	191	finds	find	VERB
ftr-431	285	192	that	that	SCONJ
ftr-431	285	193	there	there	PRON
ftr-431	285	194	is	be	VERB
ftr-431	285	195	no	no	DET
ftr-431	285	196	deficiency	deficiency	NOUN
ftr-431	285	197	and	and	CCONJ
ftr-431	285	198	further	far	ADV
ftr-431	285	199	finds	find	VERB
ftr-431	285	200	that	that	SCONJ
ftr-431	285	201	the	the	DET
ftr-431	285	202	taxpayer	taxpayer	NOUN
ftr-431	285	203	has	have	AUX
ftr-431	285	204	made	make	VERB
ftr-431	285	205	an	an	DET
ftr-431	285	206	overpayment	overpayment	NOUN
ftr-431	285	207	of	of	ADP
ftr-431	285	208	.	.	PUNCT
ftr-431	285	209	.	.	PUNCT
ftr-431	285	210	.	.	PUNCT
ftr-431	286	1	tax	tax	NOUN
ftr-431	286	2	.	.	PUNCT
ftr-431	286	3	.	.	PUNCT
ftr-431	286	4	.	.	PUNCT
ftr-431	287	1	in	in	ADP
ftr-431	287	2	respect	respect	NOUN
ftr-431	287	3	of	of	ADP
ftr-431	287	4	which	which	PRON
ftr-431	287	5	the	the	DET
ftr-431	287	6	secretary	secretary	NOUN
ftr-431	287	7	determined	determine	VERB
ftr-431	287	8	the	the	DET
ftr-431	287	9	deficiency	deficiency	NOUN
ftr-431	287	10	,	,	PUNCT
ftr-431	287	11	or	or	CCONJ
ftr-431	287	12	finds	find	VERB
ftr-431	287	13	that	that	SCONJ
ftr-431	287	14	there	there	PRON
ftr-431	287	15	is	be	VERB
ftr-431	287	16	a	a	DET
ftr-431	287	17	deficiency	deficiency	NOUN
ftr-431	287	18	but	but	CCONJ
ftr-431	287	19	that	that	SCONJ
ftr-431	287	20	the	the	DET
ftr-431	287	21	taxpayer	taxpayer	NOUN
ftr-431	287	22	has	have	AUX
ftr-431	287	23	made	make	VERB
ftr-431	287	24	an	an	DET
ftr-431	287	25	overpayment	overpayment	NOUN
ftr-431	287	26	of	of	ADP
ftr-431	287	27	such	such	ADJ
ftr-431	287	28	tax	tax	NOUN
ftr-431	287	29	,	,	PUNCT
ftr-431	287	30	the	the	DET
ftr-431	287	31	tax	tax	NOUN
ftr-431	287	32	court	court	NOUN
ftr-431	287	33	shall	shall	AUX
ftr-431	287	34	have	have	VERB
ftr-431	287	35	jurisdiction	jurisdiction	NOUN
ftr-431	287	36	to	to	PART
ftr-431	287	37	determine	determine	VERB
ftr-431	287	38	the	the	DET
ftr-431	287	39	amount	amount	NOUN
ftr-431	287	40	of	of	ADP
ftr-431	287	41	such	such	ADJ
ftr-431	287	42	overpayment	overpayment	NOUN
ftr-431	287	43	,	,	PUNCT
ftr-431	287	44	and	and	CCONJ
ftr-431	287	45	such	such	ADJ
ftr-431	287	46	amount	amount	NOUN
ftr-431	287	47	shall	shall	AUX
ftr-431	287	48	,	,	PUNCT
ftr-431	287	49	when	when	SCONJ
ftr-431	287	50	the	the	DET
ftr-431	287	51	decision	decision	NOUN
ftr-431	287	52	of	of	ADP
ftr-431	287	53	the	the	DET
ftr-431	287	54	tax	tax	NOUN
ftr-431	287	55	court	court	NOUN
ftr-431	287	56	has	have	AUX
ftr-431	287	57	become	become	VERB
ftr-431	287	58	final	final	ADJ
ftr-431	287	59	,	,	PUNCT
ftr-431	287	60	be	be	AUX
ftr-431	287	61	credited	credit	VERB
ftr-431	287	62	or	or	CCONJ
ftr-431	287	63	refunded	refund	VERB
ftr-431	287	64	to	to	ADP
ftr-431	287	65	the	the	DET
ftr-431	287	66	taxpayer	taxpayer	NOUN
ftr-431	287	67	.	.	PUNCT
ftr-431	287	68	”	"	PUNCT
ftr-431	287	69	)	)	PUNCT
ftr-431	287	70	,	,	PUNCT
ftr-431	287	71	7430	7430	NUM
ftr-431	287	72	(	(	PUNCT
ftr-431	287	73	awards	award	NOUN
ftr-431	287	74	of	of	ADP
ftr-431	287	75	administrative	administrative	ADJ
ftr-431	287	76	and	and	CCONJ
ftr-431	287	77	litigation	litigation	NOUN
ftr-431	287	78	costs	cost	NOUN
ftr-431	287	79	and	and	CCONJ
ftr-431	287	80	fees	fee	NOUN
ftr-431	287	81	)	)	PUNCT
ftr-431	287	82	,	,	PUNCT
ftr-431	287	83	7428	7428	NUM
ftr-431	287	84	(	(	PUNCT
ftr-431	287	85	declaratory	declaratory	ADJ
ftr-431	287	86	judgments	judgment	NOUN
ftr-431	287	87	relating	relate	VERB
ftr-431	287	88	to	to	ADP
ftr-431	287	89	status	status	NOUN
ftr-431	287	90	and	and	CCONJ
ftr-431	287	91	classification	classification	NOUN
ftr-431	287	92	of	of	ADP
ftr-431	287	93	organizations	organization	NOUN
ftr-431	287	94	under	under	ADP
ftr-431	287	95	§	§	PROPN
ftr-431	287	96	501(c)(3	501(c)(3	NUM
ftr-431	287	97	)	)	PUNCT
ftr-431	287	98	,	,	PUNCT
ftr-431	287	99	etc	etc	X
ftr-431	287	100	.	.	X
ftr-431	287	101	)	)	PUNCT
ftr-431	287	102	,	,	PUNCT
ftr-431	287	103	7476	7476	NUM
ftr-431	287	104	(	(	PUNCT
ftr-431	287	105	declaratory	declaratory	ADJ
ftr-431	287	106	judgments	judgment	NOUN
ftr-431	287	107	relating	relate	VERB
ftr-431	287	108	to	to	ADP
ftr-431	287	109	qualification	qualification	NOUN
ftr-431	287	110	of	of	ADP
ftr-431	287	111	certain	certain	ADJ
ftr-431	287	112	retirement	retirement	NOUN
ftr-431	287	113	plans	plan	NOUN
ftr-431	287	114	)	)	PUNCT
ftr-431	287	115	,	,	PUNCT
ftr-431	287	116	7477	7477	NUM
ftr-431	287	117	(	(	PUNCT
ftr-431	287	118	declaratory	declaratory	ADJ
ftr-431	287	119	judgments	judgment	NOUN
ftr-431	287	120	relating	relate	VERB
ftr-431	287	121	to	to	ADP
ftr-431	287	122	value	value	NOUN
ftr-431	287	123	of	of	ADP
ftr-431	287	124	certain	certain	ADJ
ftr-431	287	125	gifts	gift	NOUN
ftr-431	287	126	,	,	PUNCT
ftr-431	287	127	7478	7478	NUM
ftr-431	287	128	(	(	PUNCT
ftr-431	287	129	declaratory	declaratory	ADJ
ftr-431	287	130	judgments	judgment	NOUN
ftr-431	287	131	relating	relate	VERB
ftr-431	287	132	to	to	ADP
ftr-431	287	133	status	status	NOUN
ftr-431	287	134	of	of	ADP
ftr-431	287	135	certain	certain	ADJ
ftr-431	287	136	governmental	governmental	ADJ
ftr-431	287	137	obligations	obligation	NOUN
ftr-431	287	138	,	,	PUNCT
ftr-431	287	139	7479	7479	NUM
ftr-431	287	140	(	(	PUNCT
ftr-431	287	141	declaratory	declaratory	ADJ
ftr-431	287	142	judgments	judgment	NOUN
ftr-431	287	143	relating	relate	VERB
ftr-431	287	144	to	to	ADP
ftr-431	287	145	eligibility	eligibility	NOUN
ftr-431	287	146	of	of	ADP
ftr-431	287	147	estate	estate	NOUN
ftr-431	287	148	with	with	ADP
ftr-431	287	149	respect	respect	NOUN
ftr-431	287	150	to	to	ADP
ftr-431	287	151	installment	installment	NOUN
ftr-431	287	152	payments	payment	NOUN
ftr-431	287	153	under	under	ADP
ftr-431	287	154	§	§	PROPN
ftr-431	287	155	6166	6166	NUM
ftr-431	287	156	)	)	PUNCT
ftr-431	287	157	,	,	PUNCT
ftr-431	287	158	2001	2001	NUM
ftr-431	287	159	]	]	PUNCT
ftr-431	287	160	equity	equity	NOUN
ftr-431	287	161	and	and	CCONJ
ftr-431	287	162	the	the	DET
ftr-431	287	163	article	article	NOUN
ftr-431	287	164	i	i	PRON
ftr-431	287	165	court	court	VERB
ftr-431	287	166	367	367	NUM
ftr-431	287	167	caseload	caseload	NOUN
ftr-431	287	168	consists	consist	NOUN
ftr-431	287	169	of	of	ADP
ftr-431	287	170	tax	tax	NOUN
ftr-431	287	171	deficiency	deficiency	NOUN
ftr-431	287	172	cases	case	NOUN
ftr-431	287	173	in	in	ADP
ftr-431	287	174	which	which	PRON
ftr-431	287	175	the	the	DET
ftr-431	287	176	irs	irs	PROPN
ftr-431	287	177	has	have	AUX
ftr-431	287	178	mailed	mail	VERB
ftr-431	287	179	the	the	DET
ftr-431	287	180	taxpayer	taxpayer	NOUN
ftr-431	287	181	a	a	DET
ftr-431	287	182	notice	notice	NOUN
ftr-431	287	183	of	of	ADP
ftr-431	287	184	deficiency	deficiency	NOUN
ftr-431	287	185	(	(	PUNCT
ftr-431	287	186	asserting	assert	VERB
ftr-431	287	187	an	an	DET
ftr-431	287	188	understatement	understatement	NOUN
ftr-431	287	189	of	of	ADP
ftr-431	287	190	taxes	taxis	NOUN
ftr-431	287	191	)	)	PUNCT
ftr-431	287	192	and	and	CCONJ
ftr-431	287	193	the	the	DET
ftr-431	287	194	taxpayer	taxpayer	NOUN
ftr-431	287	195	has	have	AUX
ftr-431	287	196	filed	file	VERB
ftr-431	287	197	a	a	DET
ftr-431	287	198	timely	timely	ADV
ftr-431	287	199	responsive	responsive	ADJ
ftr-431	287	200	petition	petition	NOUN
ftr-431	287	201	.	.	PUNCT
ftr-431	288	1	for	for	SCONJ
ftr-431	288	2	the	the	DET
ftr-431	288	3	tax	tax	NOUN
ftr-431	288	4	court	court	NOUN
ftr-431	288	5	to	to	PART
ftr-431	288	6	have46	have46	VERB
ftr-431	288	7	jurisdiction	jurisdiction	NOUN
ftr-431	288	8	over	over	ADP
ftr-431	288	9	the	the	DET
ftr-431	288	10	subject	subject	ADJ
ftr-431	288	11	matter	matter	NOUN
ftr-431	288	12	of	of	ADP
ftr-431	288	13	a	a	DET
ftr-431	288	14	deficiency	deficiency	NOUN
ftr-431	288	15	case	case	NOUN
ftr-431	288	16	,	,	PUNCT
ftr-431	288	17	the	the	DET
ftr-431	288	18	irs	irs	PROPN
ftr-431	288	19	must	must	AUX
ftr-431	288	20	have	have	AUX
ftr-431	288	21	mailed	mail	VERB
ftr-431	288	22	the	the	DET
ftr-431	288	23	taxpayer	taxpayer	NOUN
ftr-431	288	24	a	a	DET
ftr-431	288	25	notice	notice	NOUN
ftr-431	288	26	of	of	ADP
ftr-431	288	27	deficiency	deficiency	NOUN
ftr-431	288	28	for	for	ADP
ftr-431	288	29	a	a	DET
ftr-431	288	30	particular	particular	ADJ
ftr-431	288	31	tax	tax	NOUN
ftr-431	288	32	period	period	NOUN
ftr-431	288	33	,	,	PUNCT
ftr-431	288	34	and	and	CCONJ
ftr-431	288	35	the47	the47	PROPN
ftr-431	288	36	taxpayer	taxpayer	NOUN
ftr-431	288	37	must	must	AUX
ftr-431	288	38	have	have	AUX
ftr-431	288	39	filed	file	VERB
ftr-431	288	40	a	a	DET
ftr-431	288	41	timely	timely	ADV
ftr-431	288	42	responsive	responsive	ADJ
ftr-431	288	43	petition	petition	NOUN
ftr-431	288	44	.	.	PUNCT
ftr-431	289	1	in	in	ADP
ftr-431	289	2	general	general	ADJ
ftr-431	289	3	,	,	PUNCT
ftr-431	289	4	the	the	DET
ftr-431	289	5	court’s48	court’s48	NOUN
ftr-431	289	6	jurisdiction	jurisdiction	NOUN
ftr-431	289	7	extends	extend	VERB
ftr-431	289	8	only	only	ADV
ftr-431	289	9	to	to	ADP
ftr-431	289	10	the	the	DET
ftr-431	289	11	tax	tax	NOUN
ftr-431	289	12	year(s	year(s	PROPN
ftr-431	289	13	)	)	PUNCT
ftr-431	289	14	that	that	PRON
ftr-431	289	15	are	be	AUX
ftr-431	289	16	the	the	DET
ftr-431	289	17	subject	subject	NOUN
ftr-431	289	18	of	of	ADP
ftr-431	289	19	the	the	DET
ftr-431	289	20	notice	notice	NOUN
ftr-431	289	21	of	of	ADP
ftr-431	289	22	deficiency	deficiency	NOUN
ftr-431	289	23	and	and	CCONJ
ftr-431	289	24	the	the	DET
ftr-431	289	25	petition	petition	NOUN
ftr-431	289	26	.	.	PUNCT
ftr-431	290	1	the	the	DET
ftr-431	290	2	tax	tax	NOUN
ftr-431	290	3	court	court	NOUN
ftr-431	290	4	also	also	ADV
ftr-431	290	5	has	have	VERB
ftr-431	290	6	pendent	pendent	ADJ
ftr-431	290	7	jurisdiction	jurisdiction	NOUN
ftr-431	290	8	over49	over49	NOUN
ftr-431	290	9	the	the	DET
ftr-431	290	10	taxpayer	taxpayer	NOUN
ftr-431	290	11	’s	’s	PART
ftr-431	290	12	overpayment	overpayment	ADJ
ftr-431	290	13	claims	claim	NOUN
ftr-431	290	14	with	with	ADP
ftr-431	290	15	respect	respect	NOUN
ftr-431	290	16	to	to	ADP
ftr-431	290	17	those	those	DET
ftr-431	290	18	tax	tax	NOUN
ftr-431	290	19	years	year	NOUN
ftr-431	290	20	.	.	PUNCT
ftr-431	291	1	these50	these50	NOUN
ftr-431	291	2	deficiency	deficiency	NOUN
ftr-431	291	3	cases	case	NOUN
ftr-431	291	4	could	could	AUX
ftr-431	291	5	,	,	PUNCT
ftr-431	291	6	alternatively	alternatively	ADV
ftr-431	291	7	,	,	PUNCT
ftr-431	291	8	and	and	CCONJ
ftr-431	291	9	at	at	ADP
ftr-431	291	10	the	the	DET
ftr-431	291	11	option	option	NOUN
ftr-431	291	12	of	of	ADP
ftr-431	291	13	the	the	DET
ftr-431	291	14	taxpayer	taxpayer	NOUN
ftr-431	291	15	,	,	PUNCT
ftr-431	291	16	be	be	AUX
ftr-431	291	17	litigated	litigate	VERB
ftr-431	291	18	in	in	ADP
ftr-431	291	19	the	the	DET
ftr-431	291	20	court	court	NOUN
ftr-431	291	21	of	of	ADP
ftr-431	291	22	federal	federal	ADJ
ftr-431	291	23	claims	claim	NOUN
ftr-431	291	24	or	or	CCONJ
ftr-431	291	25	the	the	DET
ftr-431	291	26	district	district	NOUN
ftr-431	291	27	courts	court	NOUN
ftr-431	291	28	(	(	PUNCT
ftr-431	291	29	the	the	DET
ftr-431	291	30	so	so	ADV
ftr-431	291	31	-	-	PUNCT
ftr-431	291	32	called	call	VERB
ftr-431	291	33	“	"	PUNCT
ftr-431	291	34	refund	refund	ADJ
ftr-431	291	35	fora	fora	NOUN
ftr-431	291	36	”	"	PUNCT
ftr-431	291	37	)	)	PUNCT
ftr-431	291	38	.	.	PUNCT
ftr-431	292	1	however	however	ADV
ftr-431	292	2	,	,	PUNCT
ftr-431	292	3	the	the	DET
ftr-431	292	4	refund	refund	NOUN
ftr-431	292	5	fora	fora	NOUN
ftr-431	292	6	,	,	PUNCT
ftr-431	292	7	unlike	unlike	ADP
ftr-431	292	8	the	the	DET
ftr-431	292	9	tax	tax	NOUN
ftr-431	292	10	court	court	NOUN
ftr-431	292	11	,	,	PUNCT
ftr-431	292	12	require51	require51	VERB
ftr-431	292	13	payment	payment	NOUN
ftr-431	292	14	of	of	ADP
ftr-431	292	15	the	the	DET
ftr-431	292	16	full	full	ADJ
ftr-431	292	17	amount	amount	NOUN
ftr-431	292	18	in	in	ADP
ftr-431	292	19	dispute	dispute	NOUN
ftr-431	292	20	before	before	ADP
ftr-431	292	21	litigating.52	litigating.52	PROPN
ftr-431	292	22	7436	7436	NUM
ftr-431	292	23	(	(	PUNCT
ftr-431	292	24	proceedings	proceeding	NOUN
ftr-431	292	25	for	for	ADP
ftr-431	292	26	determination	determination	NOUN
ftr-431	292	27	of	of	ADP
ftr-431	292	28	employment	employment	NOUN
ftr-431	292	29	status	status	NOUN
ftr-431	292	30	)	)	PUNCT
ftr-431	292	31	,	,	PUNCT
ftr-431	292	32	6110(f	6110(f	PUNCT
ftr-431	292	33	)	)	PUNCT
ftr-431	293	1	(	(	PUNCT
ftr-431	293	2	resolution	resolution	NOUN
ftr-431	293	3	of	of	ADP
ftr-431	293	4	disputes	dispute	NOUN
ftr-431	293	5	relating	relate	VERB
ftr-431	293	6	to	to	ADP
ftr-431	293	7	disclosure	disclosure	NOUN
ftr-431	293	8	)	)	PUNCT
ftr-431	293	9	,	,	PUNCT
ftr-431	293	10	6015(e	6015(e	PUNCT
ftr-431	293	11	)	)	PUNCT
ftr-431	294	1	(	(	PUNCT
ftr-431	294	2	innocent	innocent	ADJ
ftr-431	294	3	spouse	spouse	NOUN
ftr-431	294	4	claims	claim	NOUN
ftr-431	294	5	)	)	PUNCT
ftr-431	294	6	,	,	PUNCT
ftr-431	294	7	6330(d)(1)(a	6330(d)(1)(a	NUM
ftr-431	294	8	)	)	PUNCT
ftr-431	294	9	(	(	PUNCT
ftr-431	294	10	hearing	hear	VERB
ftr-431	294	11	before	before	ADP
ftr-431	294	12	levy	levy	NOUN
ftr-431	294	13	on	on	ADP
ftr-431	294	14	taxpayer	taxpayer	NOUN
ftr-431	294	15	property	property	NOUN
ftr-431	294	16	)	)	PUNCT
ftr-431	294	17	,	,	PUNCT
ftr-431	294	18	6226	6226	NUM
ftr-431	294	19	(	(	PUNCT
ftr-431	294	20	judicial	judicial	ADJ
ftr-431	294	21	review	review	NOUN
ftr-431	294	22	of	of	ADP
ftr-431	294	23	final	final	ADJ
ftr-431	294	24	partnership	partnership	NOUN
ftr-431	294	25	administrative	administrative	ADJ
ftr-431	294	26	adjustments	adjustment	NOUN
ftr-431	294	27	)	)	PUNCT
ftr-431	294	28	,	,	PUNCT
ftr-431	294	29	and	and	CCONJ
ftr-431	294	30	6404(i	6404(i	NUM
ftr-431	294	31	)	)	PUNCT
ftr-431	295	1	(	(	PUNCT
ftr-431	295	2	review	review	NOUN
ftr-431	295	3	of	of	ADP
ftr-431	295	4	irs	irs	PROPN
ftr-431	295	5	denial	denial	NOUN
ftr-431	295	6	of	of	ADP
ftr-431	295	7	taxpayer	taxpayer	NOUN
ftr-431	295	8	request	request	NOUN
ftr-431	295	9	for	for	ADP
ftr-431	295	10	abatement	abatement	NOUN
ftr-431	295	11	of	of	ADP
ftr-431	295	12	interest	interest	NOUN
ftr-431	295	13	)	)	PUNCT
ftr-431	295	14	.	.	PUNCT
ftr-431	296	1	46	46	NUM
ftr-431	296	2	.	.	PUNCT
ftr-431	297	1	for	for	ADP
ftr-431	297	2	example	example	NOUN
ftr-431	297	3	,	,	PUNCT
ftr-431	297	4	as	as	ADP
ftr-431	297	5	of	of	ADP
ftr-431	297	6	september	september	PROPN
ftr-431	297	7	30	30	NUM
ftr-431	297	8	,	,	PUNCT
ftr-431	297	9	2000	2000	NUM
ftr-431	297	10	,	,	PUNCT
ftr-431	297	11	the	the	DET
ftr-431	297	12	tax	tax	NOUN
ftr-431	297	13	court	court	NOUN
ftr-431	297	14	had	have	VERB
ftr-431	297	15	a	a	DET
ftr-431	297	16	docket	docket	NOUN
ftr-431	297	17	of	of	ADP
ftr-431	297	18	16,609	16,609	NUM
ftr-431	297	19	cases	case	NOUN
ftr-431	297	20	in	in	ADP
ftr-431	297	21	which	which	PRON
ftr-431	297	22	a	a	DET
ftr-431	297	23	total	total	NOUN
ftr-431	297	24	over	over	ADP
ftr-431	297	25	$	$	SYM
ftr-431	297	26	28	28	NUM
ftr-431	297	27	billion	billion	NUM
ftr-431	297	28	were	be	AUX
ftr-431	297	29	at	at	ADP
ftr-431	297	30	stake	stake	NOUN
ftr-431	297	31	,	,	PUNCT
ftr-431	297	32	and	and	CCONJ
ftr-431	297	33	only	only	ADV
ftr-431	297	34	37	37	NUM
ftr-431	297	35	declaratory	declaratory	ADJ
ftr-431	297	36	judgment	judgment	NOUN
ftr-431	297	37	cases	case	NOUN
ftr-431	297	38	.	.	PUNCT
ftr-431	298	1	see	see	VERB
ftr-431	298	2	report	report	NOUN
ftr-431	298	3	to	to	ADP
ftr-431	298	4	aba	aba	PROPN
ftr-431	298	5	,	,	PUNCT
ftr-431	298	6	supra	supra	PROPN
ftr-431	298	7	note	note	NOUN
ftr-431	298	8	2	2	NUM
ftr-431	298	9	,	,	PUNCT
ftr-431	298	10	at	at	ADP
ftr-431	298	11	4	4	NUM
ftr-431	298	12	.	.	PUNCT
ftr-431	299	1	the	the	DET
ftr-431	299	2	tax	tax	NOUN
ftr-431	299	3	court	court	NOUN
ftr-431	299	4	’s	’s	PART
ftr-431	299	5	overall	overall	ADJ
ftr-431	299	6	docket	docket	NOUN
ftr-431	299	7	has	have	AUX
ftr-431	299	8	shrunk	shrink	VERB
ftr-431	299	9	as	as	SCONJ
ftr-431	299	10	tax	tax	NOUN
ftr-431	299	11	shelter	shelter	NOUN
ftr-431	299	12	cases	case	NOUN
ftr-431	299	13	have	have	AUX
ftr-431	299	14	been	be	AUX
ftr-431	299	15	resolved	resolve	VERB
ftr-431	299	16	.	.	PUNCT
ftr-431	300	1	in	in	ADP
ftr-431	300	2	1987	1987	NUM
ftr-431	300	3	,	,	PUNCT
ftr-431	300	4	42,623	42,623	NUM
ftr-431	300	5	cases	case	NOUN
ftr-431	300	6	were	be	AUX
ftr-431	300	7	filed	file	VERB
ftr-431	300	8	in	in	ADP
ftr-431	300	9	tax	tax	NOUN
ftr-431	300	10	court	court	NOUN
ftr-431	300	11	,	,	PUNCT
ftr-431	300	12	while	while	SCONJ
ftr-431	300	13	only	only	ADV
ftr-431	300	14	1,100	1,100	NUM
ftr-431	300	15	refund	refund	NOUN
ftr-431	300	16	cases	case	NOUN
ftr-431	300	17	were	be	AUX
ftr-431	300	18	filed	file	VERB
ftr-431	300	19	in	in	ADP
ftr-431	300	20	the	the	DET
ftr-431	300	21	district	district	NOUN
ftr-431	300	22	courts	court	NOUN
ftr-431	300	23	and	and	CCONJ
ftr-431	300	24	court	court	NOUN
ftr-431	300	25	of	of	ADP
ftr-431	300	26	federal	federal	ADJ
ftr-431	300	27	claims	claim	NOUN
ftr-431	300	28	combined	combine	VERB
ftr-431	300	29	.	.	PUNCT
ftr-431	301	1	see	see	VERB
ftr-431	301	2	united	united	PROPN
ftr-431	301	3	states	states	PROPN
ftr-431	301	4	tax	tax	NOUN
ftr-431	301	5	court	court	NOUN
ftr-431	301	6	,	,	PUNCT
ftr-431	301	7	1994	1994	NUM
ftr-431	301	8	fiscal	fiscal	ADJ
ftr-431	301	9	year	year	NOUN
ftr-431	301	10	statistical	statistical	ADJ
ftr-431	301	11	information	information	NOUN
ftr-431	301	12	(	(	PUNCT
ftr-431	301	13	1994	1994	NUM
ftr-431	301	14	)	)	PUNCT
ftr-431	301	15	;	;	PUNCT
ftr-431	301	16	william	william	PROPN
ftr-431	301	17	f.	f.	PROPN
ftr-431	301	18	nelson	nelson	PROPN
ftr-431	301	19	&	&	CCONJ
ftr-431	301	20	james	james	PROPN
ftr-431	301	21	j.	j.	PROPN
ftr-431	301	22	keightley	keightley	PROPN
ftr-431	301	23	,	,	PUNCT
ftr-431	301	24	managing	manage	VERB
ftr-431	301	25	the	the	DET
ftr-431	301	26	tax	tax	NOUN
ftr-431	301	27	court	court	NOUN
ftr-431	301	28	inventory	inventory	NOUN
ftr-431	301	29	,	,	PUNCT
ftr-431	301	30	7	7	NUM
ftr-431	301	31	va	va	NOUN
ftr-431	301	32	.	.	PUNCT
ftr-431	301	33	tax	tax	PROPN
ftr-431	301	34	rev	rev	PROPN
ftr-431	301	35	.	.	PROPN
ftr-431	301	36	451	451	NUM
ftr-431	301	37	,	,	PUNCT
ftr-431	301	38	453	453	NUM
ftr-431	301	39	(	(	PUNCT
ftr-431	301	40	1988	1988	NUM
ftr-431	301	41	)	)	PUNCT
ftr-431	301	42	.	.	PUNCT
ftr-431	302	1	after	after	ADP
ftr-431	302	2	a	a	DET
ftr-431	302	3	slight	slight	ADJ
ftr-431	302	4	increase	increase	NOUN
ftr-431	302	5	from	from	ADP
ftr-431	302	6	1985	1985	NUM
ftr-431	302	7	to	to	ADP
ftr-431	302	8	1986	1986	NUM
ftr-431	302	9	in	in	ADP
ftr-431	302	10	the	the	DET
ftr-431	302	11	number	number	NOUN
ftr-431	302	12	of	of	ADP
ftr-431	302	13	tax	tax	NOUN
ftr-431	302	14	court	court	NOUN
ftr-431	302	15	cases	case	NOUN
ftr-431	302	16	filed	file	VERB
ftr-431	302	17	(	(	PUNCT
ftr-431	302	18	48,398	48,398	NUM
ftr-431	302	19	in	in	ADP
ftr-431	302	20	fiscal	fiscal	ADJ
ftr-431	302	21	year	year	NOUN
ftr-431	302	22	1986	1986	NUM
ftr-431	302	23	)	)	PUNCT
ftr-431	302	24	,	,	PUNCT
ftr-431	302	25	the	the	DET
ftr-431	302	26	number	number	NOUN
ftr-431	302	27	of	of	ADP
ftr-431	302	28	cases	case	NOUN
ftr-431	302	29	filed	file	VERB
ftr-431	302	30	hovered	hover	VERB
ftr-431	302	31	around	around	ADP
ftr-431	302	32	30,000	30,000	NUM
ftr-431	302	33	from	from	ADP
ftr-431	302	34	1988	1988	NUM
ftr-431	302	35	through	through	ADP
ftr-431	302	36	1993	1993	NUM
ftr-431	302	37	,	,	PUNCT
ftr-431	302	38	dropping	drop	VERB
ftr-431	302	39	to	to	ADP
ftr-431	302	40	23,524	23,524	NUM
ftr-431	302	41	in	in	ADP
ftr-431	302	42	fiscal	fiscal	ADJ
ftr-431	302	43	year	year	NOUN
ftr-431	302	44	1994	1994	NUM
ftr-431	302	45	.	.	PUNCT
ftr-431	303	1	see	see	VERB
ftr-431	303	2	united	united	PROPN
ftr-431	303	3	states	states	PROPN
ftr-431	303	4	tax	tax	NOUN
ftr-431	303	5	court	court	NOUN
ftr-431	303	6	,	,	PUNCT
ftr-431	303	7	1994	1994	NUM
ftr-431	303	8	fiscal	fiscal	ADJ
ftr-431	303	9	year	year	NOUN
ftr-431	303	10	statistical	statistical	ADJ
ftr-431	303	11	information	information	NOUN
ftr-431	303	12	(	(	PUNCT
ftr-431	303	13	1994	1994	NUM
ftr-431	303	14	)	)	PUNCT
ftr-431	303	15	.	.	PUNCT
ftr-431	304	1	the	the	DET
ftr-431	304	2	numbers	number	NOUN
ftr-431	304	3	continue	continue	VERB
ftr-431	304	4	to	to	PART
ftr-431	304	5	drop	drop	VERB
ftr-431	304	6	.	.	PUNCT
ftr-431	305	1	in	in	ADP
ftr-431	305	2	1998	1998	NUM
ftr-431	305	3	,	,	PUNCT
ftr-431	305	4	approximately	approximately	ADV
ftr-431	305	5	21,400	21,400	NUM
ftr-431	305	6	cases	case	NOUN
ftr-431	305	7	were	be	AUX
ftr-431	305	8	filed	file	VERB
ftr-431	305	9	,	,	PUNCT
ftr-431	305	10	and	and	CCONJ
ftr-431	305	11	in	in	ADP
ftr-431	305	12	1999	1999	NUM
ftr-431	305	13	,	,	PUNCT
ftr-431	305	14	approximately	approximately	ADV
ftr-431	305	15	13,700	13,700	NUM
ftr-431	305	16	were	be	AUX
ftr-431	305	17	filed	file	VERB
ftr-431	305	18	.	.	PUNCT
ftr-431	306	1	see	see	VERB
ftr-431	306	2	report	report	NOUN
ftr-431	306	3	to	to	ADP
ftr-431	306	4	aba	aba	PROPN
ftr-431	306	5	,	,	PUNCT
ftr-431	306	6	supra	supra	PROPN
ftr-431	306	7	note	note	NOUN
ftr-431	306	8	2	2	NUM
ftr-431	306	9	,	,	PUNCT
ftr-431	306	10	at	at	ADP
ftr-431	306	11	8	8	NUM
ftr-431	306	12	.	.	PUNCT
ftr-431	307	1	47	47	NUM
ftr-431	307	2	.	.	PUNCT
ftr-431	308	1	see	see	VERB
ftr-431	308	2	irc	irc	PROPN
ftr-431	308	3	§	§	PROPN
ftr-431	308	4	6212	6212	NUM
ftr-431	308	5	.	.	PUNCT
ftr-431	309	1	48	48	NUM
ftr-431	309	2	.	.	PUNCT
ftr-431	310	1	see	see	VERB
ftr-431	310	2	irc	irc	PROPN
ftr-431	310	3	§	§	PROPN
ftr-431	310	4	6213	6213	NUM
ftr-431	310	5	.	.	PUNCT
ftr-431	311	1	49	49	NUM
ftr-431	311	2	.	.	PUNCT
ftr-431	312	1	see	see	VERB
ftr-431	312	2	irc	irc	PROPN
ftr-431	312	3	§	§	PROPN
ftr-431	312	4	6214(b	6214(b	NOUN
ftr-431	312	5	)	)	PUNCT
ftr-431	312	6	(	(	PUNCT
ftr-431	312	7	“	"	PUNCT
ftr-431	312	8	the	the	DET
ftr-431	312	9	tax	tax	NOUN
ftr-431	312	10	court	court	NOUN
ftr-431	312	11	in	in	ADP
ftr-431	312	12	redetermining	redetermine	VERB
ftr-431	312	13	a	a	DET
ftr-431	312	14	deficiency	deficiency	NOUN
ftr-431	312	15	of	of	ADP
ftr-431	312	16	income	income	NOUN
ftr-431	312	17	tax	tax	NOUN
ftr-431	312	18	for	for	ADP
ftr-431	312	19	any	any	DET
ftr-431	312	20	taxable	taxable	ADJ
ftr-431	312	21	year	year	NOUN
ftr-431	312	22	or	or	CCONJ
ftr-431	312	23	of	of	ADP
ftr-431	312	24	gift	gift	NOUN
ftr-431	312	25	tax	tax	NOUN
ftr-431	312	26	for	for	ADP
ftr-431	312	27	any	any	DET
ftr-431	312	28	calendar	calendar	NOUN
ftr-431	312	29	year	year	NOUN
ftr-431	312	30	or	or	CCONJ
ftr-431	312	31	calendar	calendar	NOUN
ftr-431	312	32	quarter	quarter	NOUN
ftr-431	312	33	shall	shall	AUX
ftr-431	312	34	consider	consider	VERB
ftr-431	312	35	such	such	ADJ
ftr-431	312	36	facts	fact	NOUN
ftr-431	312	37	with	with	ADP
ftr-431	312	38	relation	relation	NOUN
ftr-431	312	39	to	to	ADP
ftr-431	312	40	the	the	DET
ftr-431	312	41	taxes	taxis	NOUN
ftr-431	312	42	for	for	ADP
ftr-431	312	43	other	other	ADJ
ftr-431	312	44	years	year	NOUN
ftr-431	312	45	or	or	CCONJ
ftr-431	312	46	calendar	calendar	NOUN
ftr-431	312	47	quarters	quarter	NOUN
ftr-431	312	48	as	as	SCONJ
ftr-431	312	49	may	may	AUX
ftr-431	312	50	be	be	AUX
ftr-431	312	51	necessary	necessary	ADJ
ftr-431	312	52	correctly	correctly	ADV
ftr-431	312	53	to	to	PART
ftr-431	312	54	redetermine	redetermine	VERB
ftr-431	312	55	the	the	DET
ftr-431	312	56	amount	amount	NOUN
ftr-431	312	57	of	of	ADP
ftr-431	312	58	such	such	ADJ
ftr-431	312	59	deficiency	deficiency	NOUN
ftr-431	312	60	,	,	PUNCT
ftr-431	312	61	but	but	CCONJ
ftr-431	312	62	in	in	ADP
ftr-431	312	63	so	so	ADV
ftr-431	312	64	doing	do	VERB
ftr-431	312	65	shall	shall	AUX
ftr-431	312	66	have	have	VERB
ftr-431	312	67	no	no	DET
ftr-431	312	68	jurisdiction	jurisdiction	NOUN
ftr-431	312	69	to	to	PART
ftr-431	312	70	determine	determine	VERB
ftr-431	312	71	whether	whether	SCONJ
ftr-431	312	72	or	or	CCONJ
ftr-431	312	73	not	not	PART
ftr-431	312	74	the	the	DET
ftr-431	312	75	tax	tax	NOUN
ftr-431	312	76	for	for	ADP
ftr-431	312	77	any	any	DET
ftr-431	312	78	other	other	ADJ
ftr-431	312	79	year	year	NOUN
ftr-431	312	80	or	or	CCONJ
ftr-431	312	81	calendar	calendar	NOUN
ftr-431	312	82	quarter	quarter	NOUN
ftr-431	312	83	has	have	AUX
ftr-431	312	84	been	be	AUX
ftr-431	312	85	overpaid	overpay	VERB
ftr-431	312	86	or	or	CCONJ
ftr-431	312	87	underpaid	underpaid	ADJ
ftr-431	312	88	.	.	PUNCT
ftr-431	312	89	”	"	PUNCT
ftr-431	312	90	)	)	PUNCT
ftr-431	312	91	.	.	PUNCT
ftr-431	313	1	the	the	DET
ftr-431	313	2	tax	tax	NOUN
ftr-431	313	3	court	court	NOUN
ftr-431	313	4	’s	’s	PART
ftr-431	313	5	application	application	NOUN
ftr-431	313	6	of	of	ADP
ftr-431	313	7	equitable	equitable	ADJ
ftr-431	313	8	recoupment	recoupment	NOUN
ftr-431	313	9	in	in	ADP
ftr-431	313	10	spite	spite	NOUN
ftr-431	313	11	of	of	ADP
ftr-431	313	12	this	this	DET
ftr-431	313	13	section	section	NOUN
ftr-431	313	14	is	be	AUX
ftr-431	313	15	discussed	discuss	VERB
ftr-431	313	16	infra	infra	NOUN
ftr-431	313	17	at	at	ADP
ftr-431	313	18	part	part	NOUN
ftr-431	313	19	iii(b)(2)(a	iii(b)(2)(a	PROPN
ftr-431	313	20	)	)	PUNCT
ftr-431	313	21	.	.	PUNCT
ftr-431	314	1	50	50	NUM
ftr-431	314	2	.	.	PUNCT
ftr-431	314	3	see	see	VERB
ftr-431	314	4	irc	irc	PROPN
ftr-431	314	5	§	§	PROPN
ftr-431	314	6	6512(b	6512(b	PROPN
ftr-431	314	7	)	)	PUNCT
ftr-431	314	8	.	.	PUNCT
ftr-431	315	1	51	51	NUM
ftr-431	315	2	.	.	PUNCT
ftr-431	316	1	a	a	DET
ftr-431	316	2	taxpayer	taxpayer	NOUN
ftr-431	316	3	who	who	PRON
ftr-431	316	4	has	have	AUX
ftr-431	316	5	received	receive	VERB
ftr-431	316	6	a	a	DET
ftr-431	316	7	notice	notice	NOUN
ftr-431	316	8	of	of	ADP
ftr-431	316	9	deficiency	deficiency	NOUN
ftr-431	316	10	faces	face	VERB
ftr-431	316	11	a	a	DET
ftr-431	316	12	choice	choice	NOUN
ftr-431	316	13	of	of	ADP
ftr-431	316	14	fora	fora	NOUN
ftr-431	316	15	.	.	PUNCT
ftr-431	317	1	he	he	PRON
ftr-431	317	2	may	may	AUX
ftr-431	317	3	petition	petition	VERB
ftr-431	317	4	the	the	DET
ftr-431	317	5	tax	tax	NOUN
ftr-431	317	6	court	court	NOUN
ftr-431	317	7	,	,	PUNCT
ftr-431	317	8	generally	generally	ADV
ftr-431	317	9	within	within	ADP
ftr-431	317	10	90	90	NUM
ftr-431	317	11	days	day	NOUN
ftr-431	317	12	of	of	ADP
ftr-431	317	13	the	the	DET
ftr-431	317	14	date	date	NOUN
ftr-431	317	15	on	on	ADP
ftr-431	317	16	the	the	DET
ftr-431	317	17	notice	notice	NOUN
ftr-431	317	18	.	.	PUNCT
ftr-431	318	1	see	see	VERB
ftr-431	318	2	irc	irc	PROPN
ftr-431	318	3	§	§	PROPN
ftr-431	318	4	6213	6213	NUM
ftr-431	318	5	.	.	PUNCT
ftr-431	319	1	he	he	PRON
ftr-431	319	2	also	also	ADV
ftr-431	319	3	has	have	VERB
ftr-431	319	4	the	the	DET
ftr-431	319	5	option	option	NOUN
ftr-431	319	6	of	of	ADP
ftr-431	319	7	paying	pay	VERB
ftr-431	319	8	the	the	DET
ftr-431	319	9	deficiency	deficiency	NOUN
ftr-431	319	10	and	and	CCONJ
ftr-431	319	11	following	follow	VERB
ftr-431	319	12	the	the	DET
ftr-431	319	13	refund	refund	NOUN
ftr-431	319	14	procedures	procedure	NOUN
ftr-431	319	15	that	that	PRON
ftr-431	319	16	will	will	AUX
ftr-431	319	17	afford	afford	VERB
ftr-431	319	18	jurisdiction	jurisdiction	NOUN
ftr-431	319	19	in	in	ADP
ftr-431	319	20	the	the	DET
ftr-431	319	21	refund	refund	NOUN
ftr-431	319	22	courts	court	NOUN
ftr-431	319	23	.	.	PUNCT
ftr-431	320	1	leandra	leandra	PROPN
ftr-431	320	2	lederman	lederman	PROPN
ftr-431	320	3	&	&	CCONJ
ftr-431	320	4	stephen	stephen	PROPN
ftr-431	320	5	w.	w.	PROPN
ftr-431	320	6	mazza	mazza	PROPN
ftr-431	320	7	,	,	PUNCT
ftr-431	320	8	tax	tax	NOUN
ftr-431	320	9	controversies	controversy	NOUN
ftr-431	320	10	:	:	PUNCT
ftr-431	320	11	practice	practice	NOUN
ftr-431	320	12	and	and	CCONJ
ftr-431	320	13	procedure	procedure	NOUN
ftr-431	320	14	9	9	NUM
ftr-431	320	15	(	(	PUNCT
ftr-431	320	16	matthew	matthew	PROPN
ftr-431	320	17	bender	bender	PROPN
ftr-431	320	18	&	&	CCONJ
ftr-431	320	19	co.	co.	PROPN
ftr-431	320	20	,	,	PUNCT
ftr-431	320	21	inc	inc	PROPN
ftr-431	320	22	.	.	PROPN
ftr-431	320	23	2000	2000	NUM
ftr-431	320	24	)	)	PUNCT
ftr-431	320	25	.	.	PUNCT
ftr-431	321	1	the	the	DET
ftr-431	321	2	refund	refund	NOUN
ftr-431	321	3	procedures	procedure	NOUN
ftr-431	321	4	require	require	VERB
ftr-431	321	5	that	that	SCONJ
ftr-431	321	6	the	the	DET
ftr-431	321	7	taxpayer	taxpayer	NOUN
ftr-431	321	8	pay	pay	VERB
ftr-431	321	9	the	the	DET
ftr-431	321	10	tax	tax	NOUN
ftr-431	321	11	and	and	CCONJ
ftr-431	321	12	then	then	ADV
ftr-431	321	13	claim	claim	VERB
ftr-431	321	14	a	a	DET
ftr-431	321	15	refund	refund	NOUN
ftr-431	321	16	from	from	ADP
ftr-431	321	17	the	the	DET
ftr-431	321	18	irs	irs	PROPN
ftr-431	321	19	.	.	PUNCT
ftr-431	322	1	see	see	VERB
ftr-431	322	2	irc	irc	PROPN
ftr-431	322	3	§	§	PROPN
ftr-431	322	4	6511	6511	NUM
ftr-431	322	5	;	;	PUNCT
ftr-431	322	6	lederman	lederman	PROPN
ftr-431	322	7	&	&	CCONJ
ftr-431	322	8	mazza	mazza	PROPN
ftr-431	322	9	,	,	PUNCT
ftr-431	322	10	supra	supra	PROPN
ftr-431	322	11	,	,	PUNCT
ftr-431	322	12	at	at	ADP
ftr-431	322	13	10	10	NUM
ftr-431	322	14	-	-	SYM
ftr-431	322	15	11	11	NUM
ftr-431	322	16	.	.	PUNCT
ftr-431	323	1	52	52	NUM
ftr-431	323	2	.	.	PUNCT
ftr-431	324	1	see	see	VERB
ftr-431	324	2	flora	flora	NOUN
ftr-431	324	3	v.	v.	ADP
ftr-431	324	4	united	united	PROPN
ftr-431	324	5	states	states	PROPN
ftr-431	324	6	,	,	PUNCT
ftr-431	324	7	362	362	NUM
ftr-431	324	8	u.s	u.s	PROPN
ftr-431	324	9	.	.	PROPN
ftr-431	324	10	145	145	NUM
ftr-431	324	11	,	,	PUNCT
ftr-431	324	12	189	189	NUM
ftr-431	324	13	(	(	PUNCT
ftr-431	324	14	1960	1960	NUM
ftr-431	324	15	)	)	PUNCT
ftr-431	324	16	.	.	PUNCT
ftr-431	325	1	368	368	NUM
ftr-431	325	2	florida	florida	PROPN
ftr-431	325	3	tax	tax	NOUN
ftr-431	325	4	review	review	NOUN
ftr-431	325	5	[	[	X
ftr-431	325	6	vol	vol	NOUN
ftr-431	325	7	.	.	NOUN
ftr-431	325	8	5:5	5:5	NUM
ftr-431	325	9	the	the	DET
ftr-431	325	10	tax	tax	NOUN
ftr-431	325	11	court	court	NOUN
ftr-431	325	12	undoubtedly	undoubtedly	ADV
ftr-431	325	13	is	be	AUX
ftr-431	325	14	constitutional	constitutional	ADJ
ftr-431	325	15	under	under	ADP
ftr-431	325	16	the	the	DET
ftr-431	325	17	northern	northern	ADJ
ftr-431	325	18	pipeline	pipeline	NOUN
ftr-431	325	19	test	test	NOUN
ftr-431	325	20	.	.	PUNCT
ftr-431	326	1	it	it	PRON
ftr-431	326	2	does	do	AUX
ftr-431	326	3	not	not	PART
ftr-431	326	4	exercise	exercise	VERB
ftr-431	326	5	all	all	PRON
ftr-431	326	6	of	of	ADP
ftr-431	326	7	the	the	DET
ftr-431	326	8	judicial	judicial	ADJ
ftr-431	326	9	powers	power	NOUN
ftr-431	326	10	of	of	ADP
ftr-431	326	11	the	the	DET
ftr-431	326	12	federal53	federal53	ADJ
ftr-431	326	13	district	district	NOUN
ftr-431	326	14	courts	court	NOUN
ftr-431	326	15	,	,	PUNCT
ftr-431	326	16	such	such	ADJ
ftr-431	326	17	as	as	ADP
ftr-431	326	18	conducting	conduct	VERB
ftr-431	326	19	jury	jury	NOUN
ftr-431	326	20	trials	trial	NOUN
ftr-431	326	21	and	and	CCONJ
ftr-431	326	22	issuing	issue	VERB
ftr-431	326	23	writs	writ	NOUN
ftr-431	326	24	of	of	ADP
ftr-431	326	25	habeas	habea	NOUN
ftr-431	326	26	corpus	corpus	NOUN
ftr-431	326	27	.	.	PUNCT
ftr-431	327	1	in	in	ADP
ftr-431	327	2	fact	fact	NOUN
ftr-431	327	3	,	,	PUNCT
ftr-431	327	4	the	the	DET
ftr-431	327	5	tax	tax	NOUN
ftr-431	327	6	court	court	NOUN
ftr-431	327	7	exercises	exercise	VERB
ftr-431	327	8	a	a	DET
ftr-431	327	9	narrower	narrow	ADJ
ftr-431	327	10	,	,	PUNCT
ftr-431	327	11	more	more	ADV
ftr-431	327	12	specialized54	specialized54	ADJ
ftr-431	327	13	jurisdiction	jurisdiction	NOUN
ftr-431	327	14	that	that	PRON
ftr-431	327	15	is	be	AUX
ftr-431	327	16	permitted	permit	VERB
ftr-431	327	17	because	because	SCONJ
ftr-431	327	18	congress	congress	PROPN
ftr-431	327	19	has	have	AUX
ftr-431	327	20	waived	waive	VERB
ftr-431	327	21	the	the	DET
ftr-431	327	22	federal55	federal55	NOUN
ftr-431	327	23	government	government	NOUN
ftr-431	327	24	’s	’s	PART
ftr-431	327	25	sovereign	sovereign	ADJ
ftr-431	327	26	immunity	immunity	NOUN
ftr-431	327	27	with	with	ADP
ftr-431	327	28	respect	respect	NOUN
ftr-431	327	29	to	to	ADP
ftr-431	327	30	the	the	DET
ftr-431	327	31	type	type	NOUN
ftr-431	327	32	of	of	ADP
ftr-431	327	33	claims	claim	NOUN
ftr-431	327	34	the	the	DET
ftr-431	327	35	court	court	NOUN
ftr-431	327	36	adjudicates	adjudicate	NOUN
ftr-431	327	37	.	.	PUNCT
ftr-431	328	1	nonetheless	nonetheless	ADV
ftr-431	328	2	,	,	PUNCT
ftr-431	328	3	the	the	DET
ftr-431	328	4	tax	tax	NOUN
ftr-431	328	5	court	court	NOUN
ftr-431	328	6	,	,	PUNCT
ftr-431	328	7	like	like	ADP
ftr-431	328	8	all	all	DET
ftr-431	328	9	article	article	NOUN
ftr-431	328	10	i	i	PRON
ftr-431	328	11	courts	court	NOUN
ftr-431	328	12	,	,	PUNCT
ftr-431	328	13	is	be	AUX
ftr-431	328	14	subject	subject	ADJ
ftr-431	328	15	to	to	ADP
ftr-431	328	16	limits	limit	NOUN
ftr-431	328	17	to	to	PART
ftr-431	328	18	avoid	avoid	VERB
ftr-431	328	19	unconstitutional	unconstitutional	ADJ
ftr-431	328	20	usurpation	usurpation	NOUN
ftr-431	328	21	of	of	ADP
ftr-431	328	22	article	article	NOUN
ftr-431	328	23	iii	iii	NUM
ftr-431	328	24	powers	power	NOUN
ftr-431	328	25	.	.	PUNCT
ftr-431	329	1	the	the	DET
ftr-431	329	2	supreme	supreme	PROPN
ftr-431	329	3	court	court	PROPN
ftr-431	329	4	stated	state	VERB
ftr-431	329	5	in	in	ADP
ftr-431	329	6	commodity	commodity	NOUN
ftr-431	329	7	futures	future	NOUN
ftr-431	329	8	trading	trading	NOUN
ftr-431	329	9	commission	commission	PROPN
ftr-431	329	10	v.	v.	ADP
ftr-431	329	11	schor	schor	PROPN
ftr-431	329	12	that	that	SCONJ
ftr-431	329	13	in	in	ADP
ftr-431	329	14	ruling	rule	VERB
ftr-431	329	15	on56	on56	ADP
ftr-431	329	16	the	the	DET
ftr-431	329	17	constitutionality	constitutionality	NOUN
ftr-431	329	18	of	of	ADP
ftr-431	329	19	an	an	DET
ftr-431	329	20	article	article	NOUN
ftr-431	329	21	i	i	PROPN
ftr-431	329	22	court	court	NOUN
ftr-431	329	23	,	,	PUNCT
ftr-431	329	24	one	one	NUM
ftr-431	329	25	of	of	ADP
ftr-431	329	26	the	the	DET
ftr-431	329	27	factors	factor	NOUN
ftr-431	329	28	it	it	PRON
ftr-431	329	29	considers	consider	VERB
ftr-431	329	30	is	be	AUX
ftr-431	329	31	“	"	PUNCT
ftr-431	329	32	the	the	DET
ftr-431	329	33	extent	extent	NOUN
ftr-431	329	34	to	to	PART
ftr-431	329	35	which	which	PRON
ftr-431	329	36	the	the	DET
ftr-431	329	37	non	non	ADJ
ftr-431	329	38	-	-	ADJ
ftr-431	329	39	article	article	ADJ
ftr-431	329	40	iii	iii	PROPN
ftr-431	329	41	forum	forum	PROPN
ftr-431	329	42	exercises	exercise	VERB
ftr-431	329	43	the	the	DET
ftr-431	329	44	range	range	NOUN
ftr-431	329	45	of	of	ADP
ftr-431	329	46	jurisdiction	jurisdiction	NOUN
ftr-431	329	47	and	and	CCONJ
ftr-431	329	48	powers	power	NOUN
ftr-431	329	49	normally	normally	ADV
ftr-431	329	50	vested	vest	VERB
ftr-431	329	51	only	only	ADV
ftr-431	329	52	in	in	ADP
ftr-431	329	53	article	article	NOUN
ftr-431	329	54	iii	iii	NUM
ftr-431	329	55	courts	court	NOUN
ftr-431	329	56	.	.	PUNCT
ftr-431	329	57	.	.	PUNCT
ftr-431	329	58	.	.	PUNCT
ftr-431	329	59	.	.	PUNCT
ftr-431	329	60	”	"	PUNCT
ftr-431	330	1	although	although	SCONJ
ftr-431	330	2	this	this	PRON
ftr-431	330	3	is	be	AUX
ftr-431	330	4	only57	only57	VERB
ftr-431	330	5	one	one	NUM
ftr-431	330	6	factor	factor	NOUN
ftr-431	330	7	,	,	PUNCT
ftr-431	330	8	and	and	CCONJ
ftr-431	330	9	although	although	SCONJ
ftr-431	330	10	the	the	DET
ftr-431	330	11	court	court	NOUN
ftr-431	330	12	would	would	AUX
ftr-431	330	13	be	be	AUX
ftr-431	330	14	unlikely	unlikely	ADJ
ftr-431	330	15	to	to	PART
ftr-431	330	16	find	find	VERB
ftr-431	330	17	the	the	DET
ftr-431	330	18	tax	tax	NOUN
ftr-431	330	19	court	court	NOUN
ftr-431	330	20	unconstitutional	unconstitutional	ADJ
ftr-431	330	21	,	,	PUNCT
ftr-431	330	22	it	it	PRON
ftr-431	330	23	could	could	AUX
ftr-431	330	24	find	find	VERB
ftr-431	330	25	its	its	PRON
ftr-431	330	26	use	use	NOUN
ftr-431	330	27	of	of	ADP
ftr-431	330	28	equity	equity	NOUN
ftr-431	330	29	unconstitutional	unconstitutional	ADJ
ftr-431	330	30	.	.	PUNCT
ftr-431	331	1	c.	c.	NOUN
ftr-431	331	2	the	the	DET
ftr-431	331	3	powers	power	NOUN
ftr-431	331	4	of	of	ADP
ftr-431	331	5	article	article	NOUN
ftr-431	331	6	i	i	PRON
ftr-431	331	7	courts	court	VERB
ftr-431	331	8	supreme	supreme	PROPN
ftr-431	331	9	court	court	PROPN
ftr-431	331	10	jurisprudence	jurisprudence	NOUN
ftr-431	331	11	on	on	ADP
ftr-431	331	12	article	article	NOUN
ftr-431	331	13	i	i	PRON
ftr-431	331	14	courts	court	NOUN
ftr-431	331	15	reflects	reflect	VERB
ftr-431	331	16	the	the	DET
ftr-431	331	17	court	court	NOUN
ftr-431	331	18	’s	’s	PART
ftr-431	331	19	struggle	struggle	NOUN
ftr-431	331	20	to	to	PART
ftr-431	331	21	distinguish	distinguish	VERB
ftr-431	331	22	article	article	NOUN
ftr-431	331	23	i	i	PRON
ftr-431	331	24	from	from	ADP
ftr-431	331	25	article	article	NOUN
ftr-431	331	26	iii	iii	NUM
ftr-431	331	27	courts	court	NOUN
ftr-431	331	28	.	.	PUNCT
ftr-431	332	1	in	in	ADP
ftr-431	332	2	one	one	NUM
ftr-431	332	3	case	case	NOUN
ftr-431	332	4	,	,	PUNCT
ftr-431	332	5	the	the	DET
ftr-431	332	6	court	court	NOUN
ftr-431	332	7	stated	state	VERB
ftr-431	332	8	,	,	PUNCT
ftr-431	332	9	“	"	PUNCT
ftr-431	332	10	we	we	PRON
ftr-431	332	11	think	think	VERB
ftr-431	332	12	it	it	PRON
ftr-431	332	13	proper	proper	ADJ
ftr-431	332	14	to	to	ADP
ftr-431	332	15	state	state	NOUN
ftr-431	332	16	that	that	SCONJ
ftr-431	332	17	we	we	PRON
ftr-431	332	18	do	do	AUX
ftr-431	332	19	not	not	PART
ftr-431	332	20	consider	consider	VERB
ftr-431	332	21	congress	congress	NOUN
ftr-431	332	22	can	can	AUX
ftr-431	332	23	.	.	PUNCT
ftr-431	332	24	.	.	PUNCT
ftr-431	332	25	.	.	PUNCT
ftr-431	333	1	withdraw	withdraw	VERB
ftr-431	333	2	from	from	ADP
ftr-431	333	3	judicial	judicial	ADJ
ftr-431	333	4	cognizance	cognizance	NOUN
ftr-431	333	5	any	any	DET
ftr-431	333	6	matter	matter	NOUN
ftr-431	333	7	which	which	PRON
ftr-431	333	8	,	,	PUNCT
ftr-431	333	9	from	from	ADP
ftr-431	333	10	its	its	PRON
ftr-431	333	11	nature	nature	NOUN
ftr-431	333	12	,	,	PUNCT
ftr-431	333	13	is	be	AUX
ftr-431	333	14	the	the	DET
ftr-431	333	15	subject	subject	NOUN
ftr-431	333	16	of	of	ADP
ftr-431	333	17	a	a	DET
ftr-431	333	18	suit	suit	NOUN
ftr-431	333	19	at	at	ADP
ftr-431	333	20	the	the	DET
ftr-431	333	21	common	common	ADJ
ftr-431	333	22	law	law	NOUN
ftr-431	333	23	,	,	PUNCT
ftr-431	333	24	or	or	CCONJ
ftr-431	333	25	in	in	ADP
ftr-431	333	26	equity	equity	NOUN
ftr-431	333	27	,	,	PUNCT
ftr-431	333	28	or	or	CCONJ
ftr-431	333	29	admiralty	admiralty	NOUN
ftr-431	333	30	.	.	PUNCT
ftr-431	333	31	.	.	PUNCT
ftr-431	333	32	.	.	PUNCT
ftr-431	334	1	.	.	PUNCT
ftr-431	335	1	at	at	ADP
ftr-431	335	2	the	the	DET
ftr-431	335	3	same	same	ADJ
ftr-431	335	4	time	time	NOUN
ftr-431	335	5	there	there	PRON
ftr-431	335	6	are	be	VERB
ftr-431	335	7	matters	matter	NOUN
ftr-431	335	8	,	,	PUNCT
ftr-431	335	9	involving	involve	VERB
ftr-431	335	10	public	public	ADJ
ftr-431	335	11	rights	right	NOUN
ftr-431	335	12	,	,	PUNCT
ftr-431	335	13	which	which	PRON
ftr-431	335	14	may	may	AUX
ftr-431	335	15	be	be	AUX
ftr-431	335	16	presented	present	VERB
ftr-431	335	17	in	in	ADP
ftr-431	335	18	such	such	ADJ
ftr-431	335	19	form	form	NOUN
ftr-431	335	20	that	that	SCONJ
ftr-431	335	21	the	the	DET
ftr-431	335	22	judicial	judicial	ADJ
ftr-431	335	23	power	power	NOUN
ftr-431	335	24	is	be	AUX
ftr-431	335	25	capable	capable	ADJ
ftr-431	335	26	of	of	ADP
ftr-431	335	27	acting	act	VERB
ftr-431	335	28	on	on	ADP
ftr-431	335	29	them	they	PRON
ftr-431	335	30	,	,	PUNCT
ftr-431	335	31	and	and	CCONJ
ftr-431	335	32	which	which	PRON
ftr-431	335	33	are	be	AUX
ftr-431	335	34	susceptible	susceptible	ADJ
ftr-431	335	35	of	of	ADP
ftr-431	335	36	judicial	judicial	ADJ
ftr-431	335	37	determination	determination	NOUN
ftr-431	335	38	,	,	PUNCT
ftr-431	335	39	but	but	CCONJ
ftr-431	335	40	which	which	PRON
ftr-431	335	41	congress	congress	PROPN
ftr-431	335	42	may	may	AUX
ftr-431	335	43	or	or	CCONJ
ftr-431	335	44	may	may	AUX
ftr-431	335	45	not	not	PART
ftr-431	335	46	bring	bring	VERB
ftr-431	335	47	within	within	ADP
ftr-431	335	48	the	the	DET
ftr-431	335	49	cognizance	cognizance	NOUN
ftr-431	335	50	of	of	ADP
ftr-431	335	51	the	the	DET
ftr-431	335	52	courts	court	NOUN
ftr-431	335	53	of	of	ADP
ftr-431	335	54	the	the	DET
ftr-431	335	55	united	united	PROPN
ftr-431	335	56	states	states	PROPN
ftr-431	335	57	,	,	PUNCT
ftr-431	335	58	as	as	SCONJ
ftr-431	335	59	it	it	PRON
ftr-431	335	60	may	may	AUX
ftr-431	335	61	deem	deem	VERB
ftr-431	335	62	proper	proper	ADJ
ftr-431	335	63	.	.	PUNCT
ftr-431	335	64	”	"	PUNCT
ftr-431	336	1	another	another	DET
ftr-431	336	2	case	case	NOUN
ftr-431	336	3	distinguished	distinguish	VERB
ftr-431	336	4	“	"	PUNCT
ftr-431	336	5	public	public	ADJ
ftr-431	336	6	rights	right	NOUN
ftr-431	336	7	”	"	PUNCT
ftr-431	336	8	suits	suit	NOUN
ftr-431	336	9	,	,	PUNCT
ftr-431	336	10	which	which	PRON
ftr-431	336	11	may	may	AUX
ftr-431	336	12	be58	be58	PROPN
ftr-431	336	13	decided	decide	VERB
ftr-431	336	14	by	by	ADP
ftr-431	336	15	article	article	NOUN
ftr-431	336	16	i	i	PRON
ftr-431	336	17	courts	court	NOUN
ftr-431	336	18	,	,	PUNCT
ftr-431	336	19	from	from	ADP
ftr-431	336	20	those	those	PRON
ftr-431	336	21	that	that	PRON
ftr-431	336	22	are	be	AUX
ftr-431	336	23	“	"	PUNCT
ftr-431	336	24	inherently	inherently	ADV
ftr-431	336	25	judicial	judicial	ADJ
ftr-431	336	26	.	.	PUNCT
ftr-431	336	27	”	"	PUNCT
ftr-431	337	1	in59	in59	PROPN
ftr-431	337	2	53	53	NUM
ftr-431	337	3	.	.	PUNCT
ftr-431	338	1	cf	cf	NOUN
ftr-431	338	2	.	.	PUNCT
ftr-431	339	1	freytag	freytag	PROPN
ftr-431	339	2	v.	v.	ADP
ftr-431	339	3	commissioner	commissioner	NOUN
ftr-431	339	4	,	,	PUNCT
ftr-431	339	5	501	501	NUM
ftr-431	339	6	u.s	u.s	PROPN
ftr-431	339	7	.	.	PROPN
ftr-431	339	8	at	at	ADP
ftr-431	339	9	873	873	NUM
ftr-431	339	10	(	(	PUNCT
ftr-431	339	11	upholding	uphold	VERB
ftr-431	339	12	constitutionality	constitutionality	NOUN
ftr-431	339	13	of	of	ADP
ftr-431	339	14	tax	tax	NOUN
ftr-431	339	15	court	court	NOUN
ftr-431	339	16	’s	’s	PART
ftr-431	339	17	use	use	NOUN
ftr-431	339	18	of	of	ADP
ftr-431	339	19	special	special	ADJ
ftr-431	339	20	trial	trial	NOUN
ftr-431	339	21	judges	judge	NOUN
ftr-431	339	22	appointed	appoint	VERB
ftr-431	339	23	by	by	ADP
ftr-431	339	24	the	the	DET
ftr-431	339	25	chief	chief	ADJ
ftr-431	339	26	judge	judge	NOUN
ftr-431	339	27	of	of	ADP
ftr-431	339	28	the	the	DET
ftr-431	339	29	tax	tax	NOUN
ftr-431	339	30	court	court	NOUN
ftr-431	339	31	)	)	PUNCT
ftr-431	339	32	;	;	PUNCT
ftr-431	339	33	shenker	shenker	NOUN
ftr-431	339	34	v.	v.	ADP
ftr-431	339	35	commissioner	commissioner	NOUN
ftr-431	339	36	,	,	PUNCT
ftr-431	339	37	804	804	NUM
ftr-431	339	38	f.2d	f.2d	NUM
ftr-431	339	39	109	109	NUM
ftr-431	339	40	,	,	PUNCT
ftr-431	339	41	114	114	NUM
ftr-431	339	42	n.6	n.6	NOUN
ftr-431	339	43	(	(	PUNCT
ftr-431	339	44	8th	8th	ADJ
ftr-431	339	45	cir	cir	NOUN
ftr-431	339	46	.	.	PROPN
ftr-431	339	47	1986	1986	NUM
ftr-431	339	48	)	)	PUNCT
ftr-431	340	1	(	(	PUNCT
ftr-431	340	2	upholding	uphold	VERB
ftr-431	340	3	constitutionality	constitutionality	NOUN
ftr-431	340	4	of	of	ADP
ftr-431	340	5	tax	tax	NOUN
ftr-431	340	6	court	court	NOUN
ftr-431	340	7	)	)	PUNCT
ftr-431	340	8	,	,	PUNCT
ftr-431	340	9	cert	cert	PROPN
ftr-431	340	10	.	.	PUNCT
ftr-431	341	1	denied	deny	VERB
ftr-431	341	2	,	,	PUNCT
ftr-431	341	3	481	481	NUM
ftr-431	341	4	u.s	u.s	PROPN
ftr-431	341	5	.	.	PROPN
ftr-431	341	6	1068	1068	NUM
ftr-431	341	7	(	(	PUNCT
ftr-431	341	8	1987	1987	NUM
ftr-431	341	9	)	)	PUNCT
ftr-431	341	10	.	.	PUNCT
ftr-431	342	1	54	54	NUM
ftr-431	342	2	.	.	PUNCT
ftr-431	343	1	see	see	VERB
ftr-431	343	2	schor	schor	PROPN
ftr-431	343	3	,	,	PUNCT
ftr-431	343	4	478	478	NUM
ftr-431	343	5	u.s	u.s	PROPN
ftr-431	343	6	.	.	PROPN
ftr-431	343	7	,	,	PUNCT
ftr-431	343	8	at	at	ADP
ftr-431	343	9	852	852	NUM
ftr-431	343	10	-	-	SYM
ftr-431	343	11	53	53	NUM
ftr-431	343	12	(	(	PUNCT
ftr-431	343	13	1986	1986	NUM
ftr-431	343	14	)	)	PUNCT
ftr-431	343	15	(	(	PUNCT
ftr-431	343	16	finding	find	VERB
ftr-431	343	17	that	that	SCONJ
ftr-431	343	18	commodity	commodity	NOUN
ftr-431	343	19	futures	future	NOUN
ftr-431	343	20	trading	trading	PROPN
ftr-431	343	21	commission	commission	PROPN
ftr-431	343	22	(	(	PUNCT
ftr-431	343	23	cftc	cftc	PROPN
ftr-431	343	24	)	)	PUNCT
ftr-431	343	25	does	do	AUX
ftr-431	343	26	not	not	PART
ftr-431	343	27	exercise	exercise	VERB
ftr-431	343	28	all	all	DET
ftr-431	343	29	powers	power	NOUN
ftr-431	343	30	of	of	ADP
ftr-431	343	31	district	district	NOUN
ftr-431	343	32	courts	court	NOUN
ftr-431	343	33	,	,	PUNCT
ftr-431	343	34	and	and	CCONJ
ftr-431	343	35	citing	cite	VERB
ftr-431	343	36	as	as	ADP
ftr-431	343	37	examples	example	NOUN
ftr-431	343	38	cftc	cftc	PROPN
ftr-431	343	39	’s	’s	PART
ftr-431	343	40	inability	inability	NOUN
ftr-431	343	41	to	to	PART
ftr-431	343	42	conduct	conduct	VERB
ftr-431	343	43	jury	jury	NOUN
ftr-431	343	44	trials	trial	NOUN
ftr-431	343	45	or	or	CCONJ
ftr-431	343	46	issue	issue	VERB
ftr-431	343	47	writs	writ	NOUN
ftr-431	343	48	of	of	ADP
ftr-431	343	49	habeas	habea	NOUN
ftr-431	343	50	corpus	corpus	NOUN
ftr-431	343	51	)	)	PUNCT
ftr-431	343	52	.	.	PUNCT
ftr-431	344	1	55	55	NUM
ftr-431	344	2	.	.	PUNCT
ftr-431	344	3	see	see	VERB
ftr-431	344	4	i	i	PRON
ftr-431	344	5	d.	d.	PROPN
ftr-431	344	6	at	at	ADP
ftr-431	344	7	852	852	NUM
ftr-431	344	8	(	(	PUNCT
ftr-431	344	9	approving	approve	VERB
ftr-431	344	10	the	the	DET
ftr-431	344	11	cftc	cftc	PROPN
ftr-431	344	12	as	as	ADP
ftr-431	344	13	focusing	focus	VERB
ftr-431	344	14	on	on	ADP
ftr-431	344	15	only	only	ADV
ftr-431	344	16	a	a	DET
ftr-431	344	17	“	"	PUNCT
ftr-431	344	18	particularized	particularized	ADJ
ftr-431	344	19	area	area	NOUN
ftr-431	344	20	of	of	ADP
ftr-431	344	21	law	law	NOUN
ftr-431	344	22	”	"	PUNCT
ftr-431	344	23	)	)	PUNCT
ftr-431	344	24	(	(	PUNCT
ftr-431	344	25	citing	cite	VERB
ftr-431	344	26	northern	northern	ADJ
ftr-431	344	27	pipeline	pipeline	NOUN
ftr-431	344	28	,	,	PUNCT
ftr-431	344	29	458	458	NUM
ftr-431	344	30	u.s	u.s	PROPN
ftr-431	344	31	.	.	PROPN
ftr-431	344	32	at	at	ADP
ftr-431	344	33	85	85	NUM
ftr-431	344	34	)	)	PUNCT
ftr-431	344	35	;	;	PUNCT
ftr-431	344	36	hoffman	hoffman	PROPN
ftr-431	344	37	&	&	CCONJ
ftr-431	344	38	cihlar	cihlar	PROPN
ftr-431	344	39	,	,	PUNCT
ftr-431	344	40	supra	supra	PROPN
ftr-431	344	41	note	note	PROPN
ftr-431	344	42	8	8	NUM
ftr-431	344	43	,	,	PUNCT
ftr-431	344	44	at	at	ADP
ftr-431	344	45	869	869	NUM
ftr-431	344	46	(	(	PUNCT
ftr-431	344	47	“	"	PUNCT
ftr-431	344	48	the	the	DET
ftr-431	344	49	united	united	PROPN
ftr-431	344	50	states	states	PROPN
ftr-431	344	51	tax	tax	NOUN
ftr-431	344	52	court	court	NOUN
ftr-431	344	53	is	be	AUX
ftr-431	344	54	the	the	DET
ftr-431	344	55	paradigm	paradigm	NOUN
ftr-431	344	56	of	of	ADP
ftr-431	344	57	an	an	DET
ftr-431	344	58	article	article	NOUN
ftr-431	344	59	i	i	PRON
ftr-431	344	60	court	court	NOUN
ftr-431	344	61	and	and	CCONJ
ftr-431	344	62	the	the	DET
ftr-431	344	63	quintessential	quintessential	ADJ
ftr-431	344	64	specialty	specialty	NOUN
ftr-431	344	65	court	court	NOUN
ftr-431	344	66	.	.	PUNCT
ftr-431	344	67	”	"	PUNCT
ftr-431	344	68	)	)	PUNCT
ftr-431	344	69	.	.	PUNCT
ftr-431	345	1	56	56	NUM
ftr-431	345	2	.	.	X
ftr-431	345	3	478	478	NUM
ftr-431	345	4	u.s	u.s	PROPN
ftr-431	345	5	.	.	PROPN
ftr-431	345	6	833	833	NUM
ftr-431	345	7	(	(	PUNCT
ftr-431	345	8	1986	1986	NUM
ftr-431	345	9	)	)	PUNCT
ftr-431	345	10	.	.	PUNCT
ftr-431	346	1	57	57	NUM
ftr-431	346	2	.	.	PUNCT
ftr-431	347	1	i	i	PRON
ftr-431	347	2	d.	d.	PROPN
ftr-431	347	3	at	at	ADP
ftr-431	347	4	851	851	NUM
ftr-431	347	5	(	(	PUNCT
ftr-431	347	6	citations	citation	NOUN
ftr-431	347	7	omitted	omit	VERB
ftr-431	347	8	)	)	PUNCT
ftr-431	347	9	.	.	PUNCT
ftr-431	348	1	58	58	NUM
ftr-431	348	2	.	.	PUNCT
ftr-431	349	1	den	den	PROPN
ftr-431	349	2	,	,	PUNCT
ftr-431	349	3	ex	ex	X
ftr-431	349	4	dem	dem	PROPN
ftr-431	349	5	.	.	PUNCT
ftr-431	349	6	murray	murray	PROPN
ftr-431	350	1	v.	v.	ADP
ftr-431	350	2	hoboken	hoboken	PROPN
ftr-431	350	3	land	land	PROPN
ftr-431	350	4	and	and	CCONJ
ftr-431	350	5	improvement	improvement	PROPN
ftr-431	350	6	co.	co.	PROPN
ftr-431	350	7	,	,	PUNCT
ftr-431	350	8	59	59	NUM
ftr-431	350	9	u.s	u.s	PROPN
ftr-431	350	10	.	.	PROPN
ftr-431	350	11	272	272	NUM
ftr-431	350	12	,	,	PUNCT
ftr-431	350	13	284	284	NUM
ftr-431	350	14	(	(	PUNCT
ftr-431	350	15	1855	1855	NUM
ftr-431	350	16	)	)	PUNCT
ftr-431	350	17	.	.	PUNCT
ftr-431	351	1	59	59	NUM
ftr-431	351	2	.	.	PUNCT
ftr-431	352	1	see	see	VERB
ftr-431	352	2	northern	northern	ADJ
ftr-431	352	3	pipeline	pipeline	NOUN
ftr-431	352	4	constr	constr	NOUN
ftr-431	352	5	.	.	PUNCT
ftr-431	353	1	co.	co.	PROPN
ftr-431	354	1	v.	v.	ADP
ftr-431	354	2	marathon	marathon	PROPN
ftr-431	354	3	pipe	pipe	NOUN
ftr-431	354	4	line	line	PROPN
ftr-431	354	5	co.	co.	PROPN
ftr-431	354	6	,	,	PUNCT
ftr-431	354	7	458	458	NUM
ftr-431	354	8	u.s	u.s	PROPN
ftr-431	354	9	.	.	PROPN
ftr-431	354	10	50	50	NUM
ftr-431	354	11	,	,	PUNCT
ftr-431	354	12	68	68	NUM
ftr-431	354	13	2001	2001	NUM
ftr-431	354	14	]	]	PUNCT
ftr-431	354	15	equity	equity	NOUN
ftr-431	354	16	and	and	CCONJ
ftr-431	354	17	the	the	DET
ftr-431	354	18	article	article	NOUN
ftr-431	354	19	i	i	PRON
ftr-431	354	20	court	court	VERB
ftr-431	354	21	369	369	NUM
ftr-431	354	22	general	general	ADJ
ftr-431	354	23	,	,	PUNCT
ftr-431	354	24	public	public	ADJ
ftr-431	354	25	rights	right	NOUN
ftr-431	354	26	suits	suit	NOUN
ftr-431	354	27	involve	involve	VERB
ftr-431	354	28	the	the	DET
ftr-431	354	29	government	government	NOUN
ftr-431	354	30	as	as	ADP
ftr-431	354	31	a	a	DET
ftr-431	354	32	party	party	NOUN
ftr-431	354	33	.	.	PUNCT
ftr-431	355	1	the	the	DET
ftr-431	355	2	case	case	NOUN
ftr-431	355	3	law60	law60	VERB
ftr-431	355	4	also	also	ADV
ftr-431	355	5	indicates	indicate	VERB
ftr-431	355	6	that	that	SCONJ
ftr-431	355	7	because	because	SCONJ
ftr-431	355	8	article	article	NOUN
ftr-431	355	9	i	i	PRON
ftr-431	355	10	courts	court	NOUN
ftr-431	355	11	are	be	AUX
ftr-431	355	12	legislative	legislative	ADJ
ftr-431	355	13	courts	court	NOUN
ftr-431	355	14	subject	subject	ADJ
ftr-431	355	15	to	to	ADP
ftr-431	355	16	congress	congress	PROPN
ftr-431	355	17	’	'	PUNCT
ftr-431	355	18	statutory	statutory	ADJ
ftr-431	355	19	control	control	NOUN
ftr-431	355	20	,	,	PUNCT
ftr-431	355	21	they	they	PRON
ftr-431	355	22	are	be	AUX
ftr-431	355	23	more	more	ADV
ftr-431	355	24	limited	limited	ADJ
ftr-431	355	25	in	in	ADP
ftr-431	355	26	their	their	PRON
ftr-431	355	27	powers	power	NOUN
ftr-431	355	28	than	than	ADP
ftr-431	355	29	article	article	NOUN
ftr-431	355	30	iii	iii	NUM
ftr-431	355	31	courts.61	courts.61	NOUN
ftr-431	355	32	there	there	PRON
ftr-431	355	33	seems	seem	VERB
ftr-431	355	34	to	to	PART
ftr-431	355	35	be	be	AUX
ftr-431	355	36	little	little	ADJ
ftr-431	355	37	dispute	dispute	NOUN
ftr-431	355	38	that	that	PRON
ftr-431	355	39	article	article	NOUN
ftr-431	355	40	i	i	PRON
ftr-431	355	41	courts	court	NOUN
ftr-431	355	42	can	can	AUX
ftr-431	355	43	decide	decide	VERB
ftr-431	355	44	constitutional	constitutional	ADJ
ftr-431	355	45	questions	question	NOUN
ftr-431	355	46	,	,	PUNCT
ftr-431	355	47	even	even	ADV
ftr-431	355	48	without	without	ADP
ftr-431	355	49	express	express	ADJ
ftr-431	355	50	statutory	statutory	ADJ
ftr-431	355	51	authority	authority	NOUN
ftr-431	355	52	.	.	PUNCT
ftr-431	356	1	professor62	professor62	PROPN
ftr-431	356	2	dubroff	dubroff	PROPN
ftr-431	356	3	has	have	AUX
ftr-431	356	4	pointed	point	VERB
ftr-431	356	5	out	out	ADP
ftr-431	356	6	that	that	SCONJ
ftr-431	356	7	the	the	DET
ftr-431	356	8	tax	tax	NOUN
ftr-431	356	9	court	court	NOUN
ftr-431	356	10	can	can	AUX
ftr-431	356	11	not	not	PART
ftr-431	356	12	determine	determine	VERB
ftr-431	356	13	the	the	DET
ftr-431	356	14	correctness	correctness	NOUN
ftr-431	356	15	of	of	ADP
ftr-431	356	16	the	the	DET
ftr-431	356	17	irs	irs	PROPN
ftr-431	356	18	’s	’s	PART
ftr-431	356	19	assertion	assertion	NOUN
ftr-431	356	20	of	of	ADP
ftr-431	356	21	a	a	DET
ftr-431	356	22	deficiency	deficiency	NOUN
ftr-431	356	23	“	"	PUNCT
ftr-431	356	24	by	by	ADP
ftr-431	356	25	simply	simply	ADV
ftr-431	356	26	examining	examine	VERB
ftr-431	356	27	the	the	DET
ftr-431	356	28	tax	tax	NOUN
ftr-431	356	29	statutes	statute	NOUN
ftr-431	356	30	in	in	ADP
ftr-431	356	31	a	a	DET
ftr-431	356	32	vacuum	vacuum	NOUN
ftr-431	356	33	.	.	PUNCT
ftr-431	356	34	”	"	PUNCT
ftr-431	357	1	in	in	ADP
ftr-431	357	2	effect	effect	NOUN
ftr-431	357	3	,	,	PUNCT
ftr-431	357	4	this	this	PRON
ftr-431	357	5	allows	allow	VERB
ftr-431	357	6	the	the	DET
ftr-431	357	7	legislative	legislative	ADJ
ftr-431	357	8	branch	branch	NOUN
ftr-431	357	9	to	to	PART
ftr-431	357	10	decide	decide	VERB
ftr-431	357	11	the63	the63	ADJ
ftr-431	357	12	constitutionality	constitutionality	NOUN
ftr-431	357	13	of	of	ADP
ftr-431	357	14	its	its	PRON
ftr-431	357	15	own	own	ADJ
ftr-431	357	16	statutes	statute	NOUN
ftr-431	357	17	.	.	PUNCT
ftr-431	358	1	this	this	DET
ftr-431	358	2	potentially	potentially	ADV
ftr-431	358	3	broad	broad	ADJ
ftr-431	358	4	power	power	NOUN
ftr-431	358	5	is	be	AUX
ftr-431	358	6	constrained	constrain	VERB
ftr-431	358	7	by	by	ADP
ftr-431	358	8	the	the	DET
ftr-431	358	9	accepted	accept	VERB
ftr-431	358	10	practice	practice	NOUN
ftr-431	358	11	of	of	ADP
ftr-431	358	12	resolving	resolve	VERB
ftr-431	358	13	issues	issue	NOUN
ftr-431	358	14	,	,	PUNCT
ftr-431	358	15	if	if	SCONJ
ftr-431	358	16	at	at	ADV
ftr-431	358	17	all	all	ADV
ftr-431	358	18	possible	possible	ADJ
ftr-431	358	19	,	,	PUNCT
ftr-431	358	20	on	on	ADP
ftr-431	358	21	nonconstitutional	nonconstitutional	ADJ
ftr-431	358	22	grounds.64	grounds.64	PROPN
ftr-431	358	23	although	although	SCONJ
ftr-431	358	24	it	it	PRON
ftr-431	358	25	might	might	AUX
ftr-431	358	26	seem	seem	VERB
ftr-431	358	27	that	that	SCONJ
ftr-431	358	28	the	the	DET
ftr-431	358	29	power	power	NOUN
ftr-431	358	30	to	to	PART
ftr-431	358	31	decide	decide	VERB
ftr-431	358	32	constitutional	constitutional	ADJ
ftr-431	358	33	questions	question	NOUN
ftr-431	358	34	would	would	AUX
ftr-431	358	35	indicate	indicate	VERB
ftr-431	358	36	the	the	DET
ftr-431	358	37	power	power	NOUN
ftr-431	358	38	to	to	PART
ftr-431	358	39	use	use	VERB
ftr-431	358	40	equity	equity	NOUN
ftr-431	358	41	(	(	PUNCT
ftr-431	358	42	as	as	ADP
ftr-431	358	43	a	a	DET
ftr-431	358	44	sort	sort	NOUN
ftr-431	358	45	of	of	ADP
ftr-431	358	46	lesser	less	ADJ
ftr-431	358	47	included	include	VERB
ftr-431	358	48	power	power	NOUN
ftr-431	358	49	)	)	PUNCT
ftr-431	358	50	,	,	PUNCT
ftr-431	358	51	in	in	ADP
ftr-431	358	52	fact	fact	NOUN
ftr-431	358	53	,	,	PUNCT
ftr-431	358	54	these	these	DET
ftr-431	358	55	two	two	NUM
ftr-431	358	56	powers	power	NOUN
ftr-431	358	57	are	be	AUX
ftr-431	358	58	not	not	PART
ftr-431	358	59	related	relate	VERB
ftr-431	358	60	in	in	ADP
ftr-431	358	61	this	this	DET
ftr-431	358	62	manner	manner	NOUN
ftr-431	358	63	.	.	PUNCT
ftr-431	359	1	the	the	DET
ftr-431	359	2	board	board	NOUN
ftr-431	359	3	of	of	ADP
ftr-431	359	4	tax	tax	NOUN
ftr-431	359	5	appeals	appeal	NOUN
ftr-431	359	6	,	,	PUNCT
ftr-431	359	7	an	an	DET
ftr-431	359	8	executive	executive	ADJ
ftr-431	359	9	agency	agency	NOUN
ftr-431	359	10	,	,	PUNCT
ftr-431	359	11	considered	consider	VERB
ftr-431	359	12	constitutional	constitutional	ADJ
ftr-431	359	13	questions	question	NOUN
ftr-431	359	14	when	when	SCONJ
ftr-431	359	15	it	it	PRON
ftr-431	359	16	faced	face	VERB
ftr-431	359	17	them	they	PRON
ftr-431	359	18	.	.	PUNCT
ftr-431	360	1	by	by	ADP
ftr-431	360	2	contrast	contrast	NOUN
ftr-431	360	3	,	,	PUNCT
ftr-431	360	4	in	in	ADP
ftr-431	360	5	commissioner	commissioner	PROPN
ftr-431	360	6	v.	v.	PROPN
ftr-431	360	7	gooch	gooch	PROPN
ftr-431	360	8	milling	milling	PROPN
ftr-431	360	9	&	&	CCONJ
ftr-431	360	10	elevator65	elevator65	PROPN
ftr-431	360	11	co.	co.	PROPN
ftr-431	360	12	,	,	PUNCT
ftr-431	360	13	the	the	DET
ftr-431	360	14	supreme	supreme	PROPN
ftr-431	360	15	court	court	PROPN
ftr-431	360	16	held	hold	VERB
ftr-431	360	17	that	that	SCONJ
ftr-431	360	18	the	the	DET
ftr-431	360	19	board	board	NOUN
ftr-431	360	20	of	of	ADP
ftr-431	360	21	tax	tax	NOUN
ftr-431	360	22	appeals	appeal	NOUN
ftr-431	360	23	had	have	VERB
ftr-431	360	24	no	no	DET
ftr-431	360	25	equity66	equity66	NOUN
ftr-431	360	26	jurisdiction	jurisdiction	NOUN
ftr-431	360	27	.	.	PUNCT
ftr-431	361	1	the	the	DET
ftr-431	361	2	court	court	NOUN
ftr-431	361	3	reasoned	reason	VERB
ftr-431	361	4	that	that	SCONJ
ftr-431	361	5	the	the	DET
ftr-431	361	6	jurisdiction	jurisdiction	NOUN
ftr-431	361	7	of	of	ADP
ftr-431	361	8	the	the	DET
ftr-431	361	9	board	board	NOUN
ftr-431	361	10	was	be	AUX
ftr-431	361	11	expressly	expressly	ADV
ftr-431	361	12	defined	define	VERB
ftr-431	361	13	in	in	ADP
ftr-431	361	14	the	the	DET
ftr-431	361	15	code	code	NOUN
ftr-431	361	16	,	,	PUNCT
ftr-431	361	17	and	and	CCONJ
ftr-431	361	18	congress	congress	PROPN
ftr-431	361	19	had	have	AUX
ftr-431	361	20	not	not	PART
ftr-431	361	21	granted	grant	VERB
ftr-431	361	22	the	the	DET
ftr-431	361	23	board	board	NOUN
ftr-431	361	24	equity	equity	NOUN
ftr-431	361	25	(	(	PUNCT
ftr-431	361	26	1982	1982	NUM
ftr-431	361	27	)	)	PUNCT
ftr-431	361	28	;	;	PUNCT
ftr-431	361	29	see	see	VERB
ftr-431	361	30	also	also	ADV
ftr-431	361	31	william	william	PROPN
ftr-431	361	32	m.	m.	PROPN
ftr-431	361	33	millard	millard	PROPN
ftr-431	361	34	,	,	PUNCT
ftr-431	361	35	note	note	VERB
ftr-431	361	36	,	,	PUNCT
ftr-431	361	37	eroding	erode	VERB
ftr-431	361	38	the	the	DET
ftr-431	361	39	separation	separation	NOUN
ftr-431	361	40	of	of	ADP
ftr-431	361	41	powers	power	NOUN
ftr-431	361	42	:	:	PUNCT
ftr-431	361	43	congressional	congressional	ADJ
ftr-431	361	44	encroachment	encroachment	NOUN
ftr-431	361	45	on	on	ADP
ftr-431	361	46	federal	federal	ADJ
ftr-431	361	47	judicial	judicial	ADJ
ftr-431	361	48	power	power	NOUN
ftr-431	361	49	:	:	PUNCT
ftr-431	361	50	cftc	cftc	PROPN
ftr-431	361	51	v.	v.	PROPN
ftr-431	361	52	schor	schor	PROPN
ftr-431	361	53	,	,	PUNCT
ftr-431	361	54	53	53	NUM
ftr-431	361	55	brooklyn	brooklyn	PROPN
ftr-431	361	56	l.	l.	PROPN
ftr-431	361	57	rev	rev	PROPN
ftr-431	361	58	.	.	PROPN
ftr-431	361	59	669	669	NUM
ftr-431	361	60	(	(	PUNCT
ftr-431	361	61	1987	1987	NUM
ftr-431	361	62	)	)	PUNCT
ftr-431	361	63	.	.	PUNCT
ftr-431	362	1	60	60	NUM
ftr-431	362	2	.	.	PUNCT
ftr-431	363	1	see	see	VERB
ftr-431	363	2	northern	northern	ADJ
ftr-431	363	3	pipeline	pipeline	NOUN
ftr-431	363	4	constr	constr	NOUN
ftr-431	363	5	.	.	PUNCT
ftr-431	364	1	co.	co.	PROPN
ftr-431	364	2	,	,	PUNCT
ftr-431	364	3	458	458	NUM
ftr-431	364	4	u.s	u.s	PROPN
ftr-431	364	5	.	.	PROPN
ftr-431	364	6	,	,	PUNCT
ftr-431	364	7	at	at	ADP
ftr-431	364	8	69	69	NUM
ftr-431	364	9	(	(	PUNCT
ftr-431	364	10	1982	1982	NUM
ftr-431	364	11	)	)	PUNCT
ftr-431	364	12	(	(	PUNCT
ftr-431	364	13	citing	cite	VERB
ftr-431	364	14	ex	ex	PRON
ftr-431	364	15	parte	parte	PROPN
ftr-431	364	16	bakelite	bakelite	PROPN
ftr-431	364	17	corp	corp	PROPN
ftr-431	364	18	.	.	PROPN
ftr-431	364	19	,	,	PUNCT
ftr-431	364	20	279	279	NUM
ftr-431	364	21	u.s	u.s	PROPN
ftr-431	364	22	.	.	PROPN
ftr-431	364	23	438	438	NUM
ftr-431	364	24	,	,	PUNCT
ftr-431	364	25	451	451	NUM
ftr-431	364	26	(	(	PUNCT
ftr-431	364	27	1929	1929	NUM
ftr-431	364	28	)	)	PUNCT
ftr-431	364	29	)	)	PUNCT
ftr-431	364	30	;	;	PUNCT
ftr-431	364	31	ellen	ellen	PROPN
ftr-431	364	32	e.	e.	PROPN
ftr-431	364	33	sward	sward	PROPN
ftr-431	364	34	&	&	CCONJ
ftr-431	364	35	rodney	rodney	PROPN
ftr-431	364	36	f.	f.	PROPN
ftr-431	364	37	page	page	PROPN
ftr-431	364	38	,	,	PUNCT
ftr-431	364	39	the	the	DET
ftr-431	364	40	federal	federal	ADJ
ftr-431	364	41	courts	court	NOUN
ftr-431	364	42	improvement	improvement	PROPN
ftr-431	364	43	act	act	PROPN
ftr-431	364	44	:	:	PUNCT
ftr-431	364	45	a	a	DET
ftr-431	364	46	practitioner	practitioner	NOUN
ftr-431	364	47	's	's	PART
ftr-431	364	48	perspective	perspective	NOUN
ftr-431	364	49	,	,	PUNCT
ftr-431	364	50	33	33	NUM
ftr-431	364	51	am	am	NOUN
ftr-431	364	52	.	.	PUNCT
ftr-431	365	1	u.	u.	PROPN
ftr-431	365	2	l.	l.	PROPN
ftr-431	365	3	rev	rev	PROPN
ftr-431	365	4	.	.	PROPN
ftr-431	365	5	385	385	NUM
ftr-431	365	6	,	,	PUNCT
ftr-431	365	7	409	409	NUM
ftr-431	365	8	(	(	PUNCT
ftr-431	365	9	1984	1984	NUM
ftr-431	365	10	)	)	PUNCT
ftr-431	365	11	.	.	PUNCT
ftr-431	366	1	61	61	NUM
ftr-431	366	2	.	.	PUNCT
ftr-431	367	1	see	see	VERB
ftr-431	367	2	,	,	PUNCT
ftr-431	367	3	e.g.	e.g.	ADV
ftr-431	367	4	,	,	PUNCT
ftr-431	367	5	commissioner	commissioner	PROPN
ftr-431	367	6	v.	v.	PROPN
ftr-431	367	7	mccoy	mccoy	PROPN
ftr-431	367	8	,	,	PUNCT
ftr-431	367	9	484	484	NUM
ftr-431	367	10	u.s	u.s	PROPN
ftr-431	367	11	.	.	PROPN
ftr-431	367	12	3	3	NUM
ftr-431	367	13	,	,	PUNCT
ftr-431	367	14	7	7	NUM
ftr-431	367	15	(	(	PUNCT
ftr-431	367	16	1987	1987	NUM
ftr-431	367	17	)	)	PUNCT
ftr-431	367	18	(	(	PUNCT
ftr-431	367	19	per	per	ADP
ftr-431	367	20	curiam	curiam	NOUN
ftr-431	367	21	)	)	PUNCT
ftr-431	367	22	(	(	PUNCT
ftr-431	367	23	“	"	PUNCT
ftr-431	367	24	the	the	DET
ftr-431	367	25	tax	tax	NOUN
ftr-431	367	26	court	court	NOUN
ftr-431	367	27	is	be	AUX
ftr-431	367	28	a	a	DET
ftr-431	367	29	court	court	NOUN
ftr-431	367	30	of	of	ADP
ftr-431	367	31	limited	limited	ADJ
ftr-431	367	32	jurisdiction	jurisdiction	NOUN
ftr-431	367	33	and	and	CCONJ
ftr-431	367	34	lacks	lack	VERB
ftr-431	367	35	general	general	ADJ
ftr-431	367	36	equitable	equitable	ADJ
ftr-431	367	37	powers	power	NOUN
ftr-431	367	38	.	.	PUNCT
ftr-431	367	39	”	"	PUNCT
ftr-431	367	40	)	)	PUNCT
ftr-431	368	1	;	;	PUNCT
ftr-431	368	2	chavez	chavez	PROPN
ftr-431	368	3	v.	v.	PROPN
ftr-431	368	4	united	united	PROPN
ftr-431	368	5	states	states	PROPN
ftr-431	368	6	,	,	PUNCT
ftr-431	368	7	18	18	NUM
ftr-431	368	8	cl	cl	NOUN
ftr-431	368	9	.	.	PUNCT
ftr-431	369	1	ct	ct	PROPN
ftr-431	369	2	.	.	PROPN
ftr-431	370	1	540	540	NUM
ftr-431	370	2	,	,	PUNCT
ftr-431	370	3	547	547	NUM
ftr-431	370	4	(	(	PUNCT
ftr-431	370	5	1989	1989	NUM
ftr-431	370	6	)	)	PUNCT
ftr-431	370	7	(	(	PUNCT
ftr-431	370	8	“	"	PUNCT
ftr-431	370	9	[	[	X
ftr-431	370	10	t]his	t]his	ADP
ftr-431	370	11	court	court	NOUN
ftr-431	370	12	is	be	AUX
ftr-431	370	13	an	an	DET
ftr-431	370	14	article	article	NOUN
ftr-431	370	15	one	one	NUM
ftr-431	370	16	court	court	NOUN
ftr-431	370	17	with	with	ADP
ftr-431	370	18	very	very	ADV
ftr-431	370	19	specific	specific	ADJ
ftr-431	370	20	jurisdiction	jurisdiction	NOUN
ftr-431	370	21	granted	grant	VERB
ftr-431	370	22	by	by	ADP
ftr-431	370	23	the	the	DET
ftr-431	370	24	congress	congress	PROPN
ftr-431	370	25	.	.	PUNCT
ftr-431	371	1	this	this	DET
ftr-431	371	2	legislative	legislative	ADJ
ftr-431	371	3	grant	grant	NOUN
ftr-431	371	4	of	of	ADP
ftr-431	371	5	equitable	equitable	ADJ
ftr-431	371	6	jurisdiction	jurisdiction	NOUN
ftr-431	371	7	is	be	AUX
ftr-431	371	8	to	to	PART
ftr-431	371	9	be	be	AUX
ftr-431	371	10	strictly	strictly	ADV
ftr-431	371	11	construed	construe	VERB
ftr-431	371	12	.	.	PUNCT
ftr-431	371	13	”	"	PUNCT
ftr-431	371	14	)	)	PUNCT
ftr-431	371	15	;	;	PUNCT
ftr-431	371	16	in	in	ADP
ftr-431	371	17	re	re	X
ftr-431	371	18	hessinger	hessinger	NOUN
ftr-431	371	19	&	&	CCONJ
ftr-431	371	20	assocs	assocs	PROPN
ftr-431	371	21	.	.	PROPN
ftr-431	371	22	,	,	PUNCT
ftr-431	371	23	192	192	NUM
ftr-431	371	24	b.r	b.r	PROPN
ftr-431	371	25	.	.	PROPN
ftr-431	371	26	211	211	NUM
ftr-431	371	27	,	,	PUNCT
ftr-431	371	28	215	215	NUM
ftr-431	371	29	(	(	PUNCT
ftr-431	371	30	bankr	bankr	PROPN
ftr-431	371	31	.	.	PUNCT
ftr-431	372	1	n.d	n.d	PROPN
ftr-431	372	2	.	.	PROPN
ftr-431	372	3	ca	ca	PROPN
ftr-431	372	4	.	.	PROPN
ftr-431	372	5	1996	1996	NUM
ftr-431	372	6	)	)	PUNCT
ftr-431	372	7	(	(	PUNCT
ftr-431	372	8	“	"	PUNCT
ftr-431	372	9	[	[	X
ftr-431	372	10	b]ecause	b]ecause	ADP
ftr-431	372	11	the	the	DET
ftr-431	372	12	bankruptcy	bankruptcy	NOUN
ftr-431	372	13	courts	court	NOUN
ftr-431	372	14	are	be	AUX
ftr-431	372	15	creatures	creature	NOUN
ftr-431	372	16	of	of	ADP
ftr-431	372	17	article	article	NOUN
ftr-431	372	18	i	i	PRON
ftr-431	372	19	,	,	PUNCT
ftr-431	372	20	they	they	PRON
ftr-431	372	21	have	have	VERB
ftr-431	372	22	no	no	DET
ftr-431	372	23	‘	'	PUNCT
ftr-431	372	24	inherent	inherent	ADJ
ftr-431	372	25	’	'	PUNCT
ftr-431	372	26	powers	power	NOUN
ftr-431	372	27	and	and	CCONJ
ftr-431	372	28	their	their	PRON
ftr-431	372	29	jurisdiction	jurisdiction	NOUN
ftr-431	372	30	is	be	AUX
ftr-431	372	31	limited	limit	VERB
ftr-431	372	32	to	to	ADP
ftr-431	372	33	that	that	PRON
ftr-431	372	34	expressly	expressly	ADV
ftr-431	372	35	granted	grant	VERB
ftr-431	372	36	by	by	ADP
ftr-431	372	37	congress	congress	PROPN
ftr-431	372	38	.	.	PUNCT
ftr-431	372	39	”	"	PUNCT
ftr-431	372	40	)	)	PUNCT
ftr-431	372	41	.	.	PUNCT
ftr-431	373	1	62	62	NUM
ftr-431	373	2	.	.	PUNCT
ftr-431	374	1	see	see	PROPN
ftr-431	374	2	harold	harold	PROPN
ftr-431	374	3	dubroff	dubroff	PROPN
ftr-431	374	4	,	,	PUNCT
ftr-431	374	5	the	the	DET
ftr-431	374	6	united	united	PROPN
ftr-431	374	7	states	states	PROPN
ftr-431	374	8	tax	tax	NOUN
ftr-431	374	9	court	court	NOUN
ftr-431	374	10	:	:	PUNCT
ftr-431	374	11	an	an	DET
ftr-431	374	12	historical	historical	ADJ
ftr-431	374	13	analysis	analysis	NOUN
ftr-431	374	14	214	214	NUM
ftr-431	374	15	,	,	PUNCT
ftr-431	374	16	47980	47980	NUM
ftr-431	374	17	(	(	PUNCT
ftr-431	374	18	commerce	commerce	NOUN
ftr-431	374	19	clearing	clearing	NOUN
ftr-431	374	20	house	house	PROPN
ftr-431	374	21	,	,	PUNCT
ftr-431	374	22	inc	inc	PROPN
ftr-431	374	23	.	.	PROPN
ftr-431	374	24	1979	1979	NUM
ftr-431	374	25	)	)	PUNCT
ftr-431	374	26	(	(	PUNCT
ftr-431	374	27	discussing	discuss	VERB
ftr-431	374	28	tax	tax	NOUN
ftr-431	374	29	court	court	NOUN
ftr-431	374	30	’s	’s	PART
ftr-431	374	31	power	power	NOUN
ftr-431	374	32	to	to	PART
ftr-431	374	33	decide	decide	VERB
ftr-431	374	34	constitutional	constitutional	ADJ
ftr-431	374	35	questions	question	NOUN
ftr-431	374	36	)	)	PUNCT
ftr-431	374	37	;	;	PUNCT
ftr-431	374	38	see	see	VERB
ftr-431	374	39	also	also	ADV
ftr-431	374	40	boyce	boyce	PROPN
ftr-431	374	41	v.	v.	PROPN
ftr-431	374	42	commissioner	commissioner	PROPN
ftr-431	374	43	,	,	PUNCT
ftr-431	374	44	97	97	NUM
ftr-431	374	45	-	-	SYM
ftr-431	374	46	2	2	NUM
ftr-431	374	47	u.s	u.s	PROPN
ftr-431	374	48	.	.	PROPN
ftr-431	374	49	tax	tax	PROPN
ftr-431	374	50	cas	cas	PROPN
ftr-431	374	51	.	.	PUNCT
ftr-431	375	1	(	(	PUNCT
ftr-431	375	2	cch	cch	PROPN
ftr-431	375	3	)	)	PUNCT
ftr-431	375	4	¶	¶	NOUN
ftr-431	375	5	50,681	50,681	NUM
ftr-431	375	6	(	(	PUNCT
ftr-431	375	7	9th	9th	ADJ
ftr-431	375	8	cir	cir	NOUN
ftr-431	375	9	.	.	PUNCT
ftr-431	375	10	1997	1997	NUM
ftr-431	375	11	)	)	PUNCT
ftr-431	375	12	(	(	PUNCT
ftr-431	375	13	“	"	PUNCT
ftr-431	375	14	[	[	X
ftr-431	375	15	t]he	t]he	ADJ
ftr-431	375	16	tax	tax	NOUN
ftr-431	375	17	court	court	NOUN
ftr-431	375	18	has	have	VERB
ftr-431	375	19	jurisdiction	jurisdiction	NOUN
ftr-431	375	20	over	over	ADP
ftr-431	375	21	constitutional	constitutional	ADJ
ftr-431	375	22	questions	question	NOUN
ftr-431	375	23	even	even	ADV
ftr-431	375	24	though	though	SCONJ
ftr-431	375	25	it	it	PRON
ftr-431	375	26	is	be	AUX
ftr-431	375	27	not	not	PART
ftr-431	375	28	an	an	DET
ftr-431	375	29	article	article	NOUN
ftr-431	375	30	iii	iii	NUM
ftr-431	375	31	court	court	NOUN
ftr-431	375	32	.	.	PUNCT
ftr-431	375	33	”	"	PUNCT
ftr-431	375	34	)	)	PUNCT
ftr-431	375	35	;	;	PUNCT
ftr-431	375	36	rager	rager	NOUN
ftr-431	375	37	v.	v.	PROPN
ftr-431	375	38	commissioner	commissioner	PROPN
ftr-431	375	39	,	,	PUNCT
ftr-431	375	40	775	775	NUM
ftr-431	375	41	f.2d	f.2d	NOUN
ftr-431	375	42	1081	1081	NUM
ftr-431	375	43	,	,	PUNCT
ftr-431	375	44	1083	1083	NUM
ftr-431	375	45	(	(	PUNCT
ftr-431	375	46	9th	9th	ADJ
ftr-431	375	47	cir	cir	NOUN
ftr-431	375	48	.	.	PROPN
ftr-431	375	49	1985	1985	NUM
ftr-431	375	50	)	)	PUNCT
ftr-431	375	51	(	(	PUNCT
ftr-431	375	52	“	"	PUNCT
ftr-431	375	53	taxpayers	taxpayer	NOUN
ftr-431	375	54	argue	argue	VERB
ftr-431	375	55	that	that	SCONJ
ftr-431	375	56	because	because	SCONJ
ftr-431	375	57	the	the	DET
ftr-431	375	58	tax	tax	NOUN
ftr-431	375	59	court	court	NOUN
ftr-431	375	60	is	be	AUX
ftr-431	375	61	not	not	PART
ftr-431	375	62	an	an	DET
ftr-431	375	63	article	article	NOUN
ftr-431	375	64	iii	iii	NUM
ftr-431	375	65	court	court	NOUN
ftr-431	375	66	,	,	PUNCT
ftr-431	375	67	it	it	PRON
ftr-431	375	68	can	can	AUX
ftr-431	375	69	not	not	PART
ftr-431	375	70	have	have	VERB
ftr-431	375	71	jurisdiction	jurisdiction	NOUN
ftr-431	375	72	over	over	ADP
ftr-431	375	73	constitutional	constitutional	ADJ
ftr-431	375	74	questions	question	NOUN
ftr-431	375	75	.	.	PUNCT
ftr-431	376	1	taxpayers	taxpayer	NOUN
ftr-431	376	2	’	'	PUNCT
ftr-431	376	3	argument	argument	NOUN
ftr-431	376	4	is	be	AUX
ftr-431	376	5	frivolous	frivolous	ADJ
ftr-431	376	6	;	;	PUNCT
ftr-431	376	7	we	we	PRON
ftr-431	376	8	have	have	AUX
ftr-431	376	9	often	often	ADV
ftr-431	376	10	upheld	uphold	VERB
ftr-431	376	11	tax	tax	NOUN
ftr-431	376	12	court	court	NOUN
ftr-431	376	13	decisions	decision	NOUN
ftr-431	376	14	which	which	PRON
ftr-431	376	15	were	be	AUX
ftr-431	376	16	based	base	VERB
ftr-431	376	17	on	on	ADP
ftr-431	376	18	a	a	DET
ftr-431	376	19	constitutional	constitutional	ADJ
ftr-431	376	20	inquiry	inquiry	NOUN
ftr-431	376	21	.	.	PUNCT
ftr-431	376	22	”	"	PUNCT
ftr-431	376	23	)	)	PUNCT
ftr-431	376	24	.	.	PUNCT
ftr-431	377	1	63	63	NUM
ftr-431	377	2	.	.	X
ftr-431	377	3	dubroff	dubroff	PROPN
ftr-431	377	4	,	,	PUNCT
ftr-431	377	5	supra	supra	PROPN
ftr-431	377	6	note	note	PROPN
ftr-431	377	7	62	62	NUM
ftr-431	377	8	,	,	PUNCT
ftr-431	377	9	at	at	ADP
ftr-431	377	10	482	482	NUM
ftr-431	377	11	.	.	PROPN
ftr-431	377	12	64	64	NUM
ftr-431	377	13	.	.	PUNCT
ftr-431	378	1	see	see	VERB
ftr-431	378	2	brian	brian	PROPN
ftr-431	378	3	c.	c.	PROPN
ftr-431	378	4	murchison	murchison	PROPN
ftr-431	378	5	,	,	PUNCT
ftr-431	378	6	interpretation	interpretation	NOUN
ftr-431	378	7	and	and	CCONJ
ftr-431	378	8	independence	independence	NOUN
ftr-431	378	9	:	:	PUNCT
ftr-431	378	10	how	how	SCONJ
ftr-431	378	11	judges	judge	NOUN
ftr-431	378	12	use	use	VERB
ftr-431	378	13	the	the	DET
ftr-431	378	14	avoidance	avoidance	NOUN
ftr-431	378	15	canon	canon	NOUN
ftr-431	378	16	in	in	ADP
ftr-431	378	17	separation	separation	NOUN
ftr-431	378	18	of	of	ADP
ftr-431	378	19	powers	power	NOUN
ftr-431	378	20	cases	case	NOUN
ftr-431	378	21	,	,	PUNCT
ftr-431	378	22	30	30	NUM
ftr-431	378	23	ga	ga	PROPN
ftr-431	378	24	.	.	PUNCT
ftr-431	378	25	l.	l.	PROPN
ftr-431	378	26	rev	rev	PROPN
ftr-431	378	27	.	.	PROPN
ftr-431	378	28	85	85	NUM
ftr-431	378	29	(	(	PUNCT
ftr-431	378	30	1995	1995	NUM
ftr-431	378	31	)	)	PUNCT
ftr-431	378	32	.	.	PUNCT
ftr-431	379	1	65	65	NUM
ftr-431	379	2	.	.	PUNCT
ftr-431	380	1	see	see	VERB
ftr-431	380	2	dubroff	dubroff	NOUN
ftr-431	380	3	,	,	PUNCT
ftr-431	380	4	supra	supra	PROPN
ftr-431	380	5	note	note	PROPN
ftr-431	380	6	62	62	NUM
ftr-431	380	7	,	,	PUNCT
ftr-431	380	8	at	at	ADP
ftr-431	380	9	480	480	NUM
ftr-431	380	10	(	(	PUNCT
ftr-431	380	11	describing	describe	VERB
ftr-431	380	12	the	the	DET
ftr-431	380	13	board	board	NOUN
ftr-431	380	14	of	of	ADP
ftr-431	380	15	tax	tax	NOUN
ftr-431	380	16	appeals	appeal	NOUN
ftr-431	380	17	’	'	PUNCT
ftr-431	380	18	consideration	consideration	NOUN
ftr-431	380	19	of	of	ADP
ftr-431	380	20	constitutional	constitutional	ADJ
ftr-431	380	21	questions	question	NOUN
ftr-431	380	22	,	,	PUNCT
ftr-431	380	23	beginning	begin	VERB
ftr-431	380	24	as	as	ADV
ftr-431	380	25	early	early	ADV
ftr-431	380	26	as	as	ADP
ftr-431	380	27	1926	1926	NUM
ftr-431	380	28	)	)	PUNCT
ftr-431	380	29	.	.	PUNCT
ftr-431	381	1	66	66	NUM
ftr-431	381	2	.	.	X
ftr-431	381	3	320	320	NUM
ftr-431	381	4	u.s	u.s	PROPN
ftr-431	381	5	.	.	PROPN
ftr-431	381	6	418	418	NUM
ftr-431	381	7	(	(	PUNCT
ftr-431	381	8	1943	1943	NUM
ftr-431	381	9	)	)	PUNCT
ftr-431	381	10	.	.	PUNCT
ftr-431	382	1	370	370	NUM
ftr-431	382	2	florida	florida	PROPN
ftr-431	382	3	tax	tax	NOUN
ftr-431	382	4	review	review	NOUN
ftr-431	382	5	[	[	X
ftr-431	382	6	vol	vol	NOUN
ftr-431	382	7	.	.	NOUN
ftr-431	382	8	5:5	5:5	NUM
ftr-431	382	9	jurisdiction	jurisdiction	NOUN
ftr-431	382	10	.	.	PUNCT
ftr-431	383	1	in	in	ADP
ftr-431	383	2	effect	effect	NOUN
ftr-431	383	3	,	,	PUNCT
ftr-431	383	4	the	the	DET
ftr-431	383	5	power	power	NOUN
ftr-431	383	6	to	to	PART
ftr-431	383	7	decide	decide	VERB
ftr-431	383	8	the	the	DET
ftr-431	383	9	constitutionality	constitutionality	NOUN
ftr-431	383	10	of	of	ADP
ftr-431	383	11	statutes	statute	NOUN
ftr-431	383	12	has67	has67	PROPN
ftr-431	383	13	been	be	AUX
ftr-431	383	14	accepted	accept	VERB
ftr-431	383	15	as	as	ADP
ftr-431	383	16	necessary	necessary	ADJ
ftr-431	383	17	to	to	ADP
ftr-431	383	18	making	make	VERB
ftr-431	383	19	decisions	decision	NOUN
ftr-431	383	20	regarding	regard	VERB
ftr-431	383	21	those	those	DET
ftr-431	383	22	statutes	statute	NOUN
ftr-431	383	23	.	.	PUNCT
ftr-431	384	1	by68	by68	NOUN
ftr-431	384	2	contrast	contrast	NOUN
ftr-431	384	3	,	,	PUNCT
ftr-431	384	4	a	a	DET
ftr-431	384	5	court	court	NOUN
ftr-431	384	6	need	need	AUX
ftr-431	384	7	not	not	PART
ftr-431	384	8	have	have	VERB
ftr-431	384	9	the	the	DET
ftr-431	384	10	power	power	NOUN
ftr-431	384	11	to	to	PART
ftr-431	384	12	do	do	AUX
ftr-431	384	13	equity	equity	NOUN
ftr-431	384	14	in	in	ADP
ftr-431	384	15	order	order	NOUN
ftr-431	384	16	to	to	PART
ftr-431	384	17	make	make	VERB
ftr-431	384	18	decisions	decision	NOUN
ftr-431	384	19	about	about	ADP
ftr-431	384	20	the	the	DET
ftr-431	384	21	application	application	NOUN
ftr-431	384	22	of	of	ADP
ftr-431	384	23	statutes	statute	NOUN
ftr-431	384	24	.	.	PUNCT
ftr-431	385	1	eskridge	eskridge	NOUN
ftr-431	385	2	and	and	CCONJ
ftr-431	385	3	frickey	frickey	NOUN
ftr-431	385	4	have	have	AUX
ftr-431	385	5	cogently	cogently	ADV
ftr-431	385	6	argued	argue	VERB
ftr-431	385	7	that	that	SCONJ
ftr-431	385	8	the	the	DET
ftr-431	385	9	supreme	supreme	PROPN
ftr-431	385	10	court	court	PROPN
ftr-431	385	11	draws	draw	VERB
ftr-431	385	12	on	on	ADP
ftr-431	385	13	canons	canon	NOUN
ftr-431	385	14	of	of	ADP
ftr-431	385	15	statutory	statutory	ADJ
ftr-431	385	16	interpretation	interpretation	NOUN
ftr-431	385	17	to	to	PART
ftr-431	385	18	advance	advance	VERB
ftr-431	385	19	constitutional	constitutional	ADJ
ftr-431	385	20	values	value	NOUN
ftr-431	385	21	such	such	ADJ
ftr-431	385	22	as	as	ADP
ftr-431	385	23	separation	separation	NOUN
ftr-431	385	24	of	of	ADP
ftr-431	385	25	powers	power	NOUN
ftr-431	385	26	.	.	PUNCT
ftr-431	386	1	the	the	DET
ftr-431	386	2	court	court	NOUN
ftr-431	386	3	may	may	AUX
ftr-431	386	4	use	use	VERB
ftr-431	386	5	a	a	DET
ftr-431	386	6	variety	variety	NOUN
ftr-431	386	7	of	of	ADP
ftr-431	386	8	canons	canon	NOUN
ftr-431	386	9	to	to	PART
ftr-431	386	10	avoid69	avoid69	VERB
ftr-431	386	11	a	a	DET
ftr-431	386	12	separation	separation	NOUN
ftr-431	386	13	of	of	ADP
ftr-431	386	14	powers	power	NOUN
ftr-431	386	15	violation	violation	NOUN
ftr-431	386	16	,	,	PUNCT
ftr-431	386	17	including	include	VERB
ftr-431	386	18	avoidance	avoidance	NOUN
ftr-431	386	19	of	of	ADP
ftr-431	386	20	unnecessary	unnecessary	ADJ
ftr-431	386	21	constitutional	constitutional	ADJ
ftr-431	386	22	questions	question	NOUN
ftr-431	386	23	,	,	PUNCT
ftr-431	386	24	a	a	DET
ftr-431	386	25	presumption	presumption	NOUN
ftr-431	386	26	against	against	ADP
ftr-431	386	27	derogation	derogation	NOUN
ftr-431	386	28	of	of	ADP
ftr-431	386	29	the	the	DET
ftr-431	386	30	judiciary’s70	judiciary’s70	NOUN
ftr-431	386	31	inherent	inherent	ADJ
ftr-431	386	32	powers	power	NOUN
ftr-431	386	33	,	,	PUNCT
ftr-431	386	34	a	a	DET
ftr-431	386	35	presumption	presumption	NOUN
ftr-431	386	36	against	against	ADP
ftr-431	386	37	derogation	derogation	NOUN
ftr-431	386	38	of	of	ADP
ftr-431	386	39	the	the	DET
ftr-431	386	40	president’s71	president’s71	PUNCT
ftr-431	386	41	traditional	traditional	ADJ
ftr-431	386	42	executive	executive	ADJ
ftr-431	386	43	powers	power	NOUN
ftr-431	386	44	,	,	PUNCT
ftr-431	386	45	and	and	CCONJ
ftr-431	386	46	the	the	DET
ftr-431	386	47	nondelegation	nondelegation	NOUN
ftr-431	386	48	doctrine	doctrine	NOUN
ftr-431	386	49	that	that	PRON
ftr-431	386	50	applies	apply	VERB
ftr-431	386	51	to72	to72	PROPN
ftr-431	386	52	the	the	DET
ftr-431	386	53	legislature.73	legislature.73	NOUN
ftr-431	386	54	the	the	DET
ftr-431	386	55	presumption	presumption	NOUN
ftr-431	386	56	against	against	ADP
ftr-431	386	57	derogation	derogation	NOUN
ftr-431	386	58	of	of	ADP
ftr-431	386	59	the	the	DET
ftr-431	386	60	inherent	inherent	ADJ
ftr-431	386	61	power	power	NOUN
ftr-431	386	62	of	of	ADP
ftr-431	386	63	the	the	DET
ftr-431	386	64	judiciary	judiciary	NOUN
ftr-431	386	65	precludes	preclude	VERB
ftr-431	386	66	another	another	DET
ftr-431	386	67	branch	branch	NOUN
ftr-431	386	68	,	,	PUNCT
ftr-431	386	69	such	such	ADJ
ftr-431	386	70	as	as	ADP
ftr-431	386	71	the	the	DET
ftr-431	386	72	legislature	legislature	NOUN
ftr-431	386	73	,	,	PUNCT
ftr-431	386	74	from	from	ADP
ftr-431	386	75	infringing	infringe	VERB
ftr-431	386	76	upon	upon	SCONJ
ftr-431	386	77	the	the	DET
ftr-431	386	78	“	"	PUNCT
ftr-431	386	79	judicial	judicial	ADJ
ftr-431	386	80	power	power	NOUN
ftr-431	386	81	”	"	PUNCT
ftr-431	386	82	granted	grant	VERB
ftr-431	386	83	to	to	ADP
ftr-431	386	84	courts	court	NOUN
ftr-431	386	85	in	in	ADP
ftr-431	386	86	article	article	PROPN
ftr-431	386	87	iii	iii	PROPN
ftr-431	386	88	.	.	PUNCT
ftr-431	387	1	for	for	ADP
ftr-431	387	2	example	example	NOUN
ftr-431	387	3	,	,	PUNCT
ftr-431	387	4	in	in	ADP
ftr-431	387	5	link	link	PROPN
ftr-431	387	6	v.	v.	PROPN
ftr-431	387	7	wabash	wabash	PROPN
ftr-431	387	8	r.	r.	PROPN
ftr-431	387	9	co.	co.	PROPN
ftr-431	387	10	,	,	PUNCT
ftr-431	387	11	the	the	DET
ftr-431	387	12	court	court	NOUN
ftr-431	387	13	held	hold	VERB
ftr-431	387	14	that	that	DET
ftr-431	387	15	federal	federal	ADJ
ftr-431	387	16	rule	rule	NOUN
ftr-431	387	17	of	of	ADP
ftr-431	387	18	civil	civil	ADJ
ftr-431	387	19	procedure	procedure	NOUN
ftr-431	387	20	41(b),74	41(b),74	NUM
ftr-431	387	21	which	which	PRON
ftr-431	387	22	allows	allow	VERB
ftr-431	387	23	a	a	DET
ftr-431	387	24	defendant	defendant	NOUN
ftr-431	387	25	to	to	PART
ftr-431	387	26	move	move	VERB
ftr-431	387	27	for	for	ADP
ftr-431	387	28	involuntary	involuntary	ADJ
ftr-431	387	29	dismissal	dismissal	NOUN
ftr-431	387	30	of	of	ADP
ftr-431	387	31	an	an	DET
ftr-431	387	32	action	action	NOUN
ftr-431	387	33	or	or	CCONJ
ftr-431	387	34	claim	claim	NOUN
ftr-431	387	35	,	,	PUNCT
ftr-431	387	36	did	do	AUX
ftr-431	387	37	not	not	PART
ftr-431	387	38	limit	limit	VERB
ftr-431	387	39	a	a	DET
ftr-431	387	40	court	court	NOUN
ftr-431	387	41	’s	’s	PART
ftr-431	387	42	power	power	NOUN
ftr-431	387	43	to	to	PART
ftr-431	387	44	dismiss	dismiss	VERB
ftr-431	387	45	for	for	ADP
ftr-431	387	46	failure	failure	NOUN
ftr-431	387	47	to	to	PART
ftr-431	387	48	prosecute	prosecute	VERB
ftr-431	387	49	to75	to75	PROPN
ftr-431	387	50	instances	instance	NOUN
ftr-431	387	51	where	where	SCONJ
ftr-431	387	52	a	a	DET
ftr-431	387	53	defendant	defendant	NOUN
ftr-431	387	54	moves	move	VERB
ftr-431	387	55	for	for	ADP
ftr-431	387	56	dismissal	dismissal	NOUN
ftr-431	387	57	,	,	PUNCT
ftr-431	387	58	but	but	CCONJ
ftr-431	387	59	rather	rather	ADV
ftr-431	387	60	allowed	allow	VERB
ftr-431	387	61	a	a	DET
ftr-431	387	62	court	court	NOUN
ftr-431	387	63	to	to	PART
ftr-431	387	64	dismiss	dismiss	VERB
ftr-431	387	65	the	the	DET
ftr-431	387	66	case	case	NOUN
ftr-431	387	67	sua	sua	PROPN
ftr-431	387	68	sponte	sponte	PROPN
ftr-431	387	69	.	.	PUNCT
ftr-431	388	1	similarly	similarly	ADV
ftr-431	388	2	,	,	PUNCT
ftr-431	388	3	in	in	ADP
ftr-431	388	4	roadway	roadway	NOUN
ftr-431	388	5	express	express	PROPN
ftr-431	388	6	,	,	PUNCT
ftr-431	388	7	inc	inc	PROPN
ftr-431	388	8	.	.	PROPN
ftr-431	389	1	v.	v.	ADP
ftr-431	389	2	piper	piper	NOUN
ftr-431	389	3	,	,	PUNCT
ftr-431	389	4	the76	the76	PROPN
ftr-431	389	5	court	court	NOUN
ftr-431	389	6	held	hold	VERB
ftr-431	389	7	that	that	SCONJ
ftr-431	389	8	the	the	DET
ftr-431	389	9	courts	court	NOUN
ftr-431	389	10	have	have	VERB
ftr-431	389	11	“	"	PUNCT
ftr-431	389	12	inherent	inherent	ADJ
ftr-431	389	13	power	power	NOUN
ftr-431	389	14	”	"	PUNCT
ftr-431	389	15	to	to	ADP
ftr-431	389	16	discipline	discipline	NOUN
ftr-431	389	17	litigants	litigant	NOUN
ftr-431	389	18	,	,	PUNCT
ftr-431	389	19	including	include	VERB
ftr-431	389	20	the	the	DET
ftr-431	389	21	imposition	imposition	NOUN
ftr-431	389	22	of	of	ADP
ftr-431	389	23	attorney	attorney	NOUN
ftr-431	389	24	’s	’s	PART
ftr-431	389	25	fees	fee	NOUN
ftr-431	389	26	,	,	PUNCT
ftr-431	389	27	regardless	regardless	ADV
ftr-431	389	28	of	of	ADP
ftr-431	389	29	the	the	DET
ftr-431	389	30	particular	particular	ADJ
ftr-431	389	31	terms	term	NOUN
ftr-431	389	32	of	of	ADP
ftr-431	389	33	statutes	statute	NOUN
ftr-431	389	34	that	that	PRON
ftr-431	389	35	provide	provide	VERB
ftr-431	389	36	for	for	ADP
ftr-431	389	37	recovery	recovery	NOUN
ftr-431	389	38	of	of	ADP
ftr-431	389	39	costs.77	costs.77	NOUN
ftr-431	389	40	the	the	DET
ftr-431	389	41	essential	essential	ADJ
ftr-431	389	42	attributes	attribute	NOUN
ftr-431	389	43	of	of	ADP
ftr-431	389	44	the	the	DET
ftr-431	389	45	“	"	PUNCT
ftr-431	389	46	judicial	judicial	ADJ
ftr-431	389	47	power	power	NOUN
ftr-431	389	48	”	"	PUNCT
ftr-431	389	49	referenced	reference	VERB
ftr-431	389	50	in	in	ADP
ftr-431	389	51	article	article	PROPN
ftr-431	389	52	iii	iii	NUM
ftr-431	389	53	arguably	arguably	ADV
ftr-431	389	54	consist	consist	VERB
ftr-431	389	55	of	of	ADP
ftr-431	389	56	jurisdiction	jurisdiction	NOUN
ftr-431	389	57	in	in	ADP
ftr-431	389	58	cases	case	NOUN
ftr-431	389	59	at	at	ADP
ftr-431	389	60	common	common	ADJ
ftr-431	389	61	law	law	NOUN
ftr-431	389	62	,	,	PUNCT
ftr-431	389	63	in	in	ADP
ftr-431	389	64	equity	equity	NOUN
ftr-431	389	65	,	,	PUNCT
ftr-431	389	66	and	and	CCONJ
ftr-431	389	67	in	in	ADP
ftr-431	389	68	admiralty	admiralty	NOUN
ftr-431	389	69	.	.	PUNCT
ftr-431	390	1	certainly	certainly	ADV
ftr-431	390	2	the	the	DET
ftr-431	390	3	“	"	PUNCT
ftr-431	390	4	inherent	inherent	ADJ
ftr-431	390	5	power	power	NOUN
ftr-431	390	6	”	"	PUNCT
ftr-431	390	7	of	of	ADP
ftr-431	390	8	the	the	DET
ftr-431	390	9	judicial	judicial	ADJ
ftr-431	390	10	branch	branch	NOUN
ftr-431	390	11	includes	include	VERB
ftr-431	390	12	the	the	DET
ftr-431	390	13	power	power	NOUN
ftr-431	390	14	to	to	PART
ftr-431	390	15	do	do	AUX
ftr-431	390	16	equity	equity	NOUN
ftr-431	390	17	.	.	PUNCT
ftr-431	391	1	use	use	NOUN
ftr-431	391	2	of	of	ADP
ftr-431	391	3	that	that	DET
ftr-431	391	4	power	power	NOUN
ftr-431	391	5	by	by	ADP
ftr-431	391	6	another	another	DET
ftr-431	391	7	branch	branch	NOUN
ftr-431	391	8	of	of	ADP
ftr-431	391	9	government78	government78	NOUN
ftr-431	391	10	67	67	NUM
ftr-431	391	11	.	.	PUNCT
ftr-431	392	1	see	see	VERB
ftr-431	392	2	i	i	PRON
ftr-431	392	3	d.	d.	PROPN
ftr-431	392	4	at	at	ADP
ftr-431	392	5	420	420	NUM
ftr-431	392	6	.	.	PUNCT
ftr-431	393	1	68	68	NUM
ftr-431	393	2	.	.	PUNCT
ftr-431	394	1	see	see	VERB
ftr-431	394	2	supra	supra	PROPN
ftr-431	394	3	note	note	PROPN
ftr-431	394	4	65	65	NUM
ftr-431	394	5	and	and	CCONJ
ftr-431	394	6	accompanying	accompany	VERB
ftr-431	394	7	text	text	NOUN
ftr-431	394	8	.	.	PUNCT
ftr-431	395	1	69	69	NUM
ftr-431	395	2	.	.	PUNCT
ftr-431	396	1	see	see	VERB
ftr-431	396	2	william	william	PROPN
ftr-431	396	3	n.	n.	PROPN
ftr-431	396	4	eskridge	eskridge	PROPN
ftr-431	396	5	,	,	PUNCT
ftr-431	396	6	jr	jr	PROPN
ftr-431	396	7	.	.	PROPN
ftr-431	396	8	&	&	CCONJ
ftr-431	396	9	philip	philip	PROPN
ftr-431	396	10	p.	p.	PROPN
ftr-431	396	11	frickey	frickey	NOUN
ftr-431	396	12	,	,	PUNCT
ftr-431	396	13	quasi	quasi	ADJ
ftr-431	396	14	-	-	ADJ
ftr-431	396	15	constitutional	constitutional	ADJ
ftr-431	396	16	law	law	NOUN
ftr-431	396	17	:	:	PUNCT
ftr-431	396	18	clear	clear	ADJ
ftr-431	396	19	statement	statement	NOUN
ftr-431	396	20	rules	rule	NOUN
ftr-431	396	21	as	as	ADP
ftr-431	396	22	constitutional	constitutional	ADJ
ftr-431	396	23	lawmaking	lawmaking	NOUN
ftr-431	396	24	,	,	PUNCT
ftr-431	396	25	45	45	NUM
ftr-431	396	26	vand	vand	NOUN
ftr-431	396	27	.	.	PUNCT
ftr-431	397	1	l.	l.	PROPN
ftr-431	397	2	rev	rev	PROPN
ftr-431	397	3	.	.	PROPN
ftr-431	397	4	593	593	NUM
ftr-431	397	5	(	(	PUNCT
ftr-431	397	6	1992	1992	NUM
ftr-431	397	7	)	)	PUNCT
ftr-431	397	8	.	.	PUNCT
ftr-431	398	1	70	70	X
ftr-431	398	2	.	.	X
ftr-431	399	1	see	see	VERB
ftr-431	399	2	brian	brian	PROPN
ftr-431	399	3	c.	c.	PROPN
ftr-431	399	4	murchison	murchison	PROPN
ftr-431	399	5	,	,	PUNCT
ftr-431	399	6	interpretation	interpretation	NOUN
ftr-431	399	7	and	and	CCONJ
ftr-431	399	8	independence	independence	NOUN
ftr-431	399	9	:	:	PUNCT
ftr-431	399	10	how	how	SCONJ
ftr-431	399	11	judges	judge	NOUN
ftr-431	399	12	use	use	VERB
ftr-431	399	13	the	the	DET
ftr-431	399	14	avoidance	avoidance	NOUN
ftr-431	399	15	canon	canon	NOUN
ftr-431	399	16	in	in	ADP
ftr-431	399	17	separation	separation	NOUN
ftr-431	399	18	of	of	ADP
ftr-431	399	19	powers	power	NOUN
ftr-431	399	20	cases	case	NOUN
ftr-431	399	21	,	,	PUNCT
ftr-431	399	22	30	30	NUM
ftr-431	399	23	ga	ga	PROPN
ftr-431	399	24	.	.	PUNCT
ftr-431	399	25	l.	l.	PROPN
ftr-431	399	26	rev	rev	PROPN
ftr-431	399	27	.	.	PROPN
ftr-431	399	28	85	85	NUM
ftr-431	399	29	(	(	PUNCT
ftr-431	399	30	1995	1995	NUM
ftr-431	399	31	)	)	PUNCT
ftr-431	399	32	.	.	PUNCT
ftr-431	400	1	71	71	NUM
ftr-431	400	2	.	.	PUNCT
ftr-431	400	3	eskridge	eskridge	NOUN
ftr-431	400	4	&	&	CCONJ
ftr-431	400	5	frickey	frickey	PROPN
ftr-431	400	6	,	,	PUNCT
ftr-431	400	7	supra	supra	PROPN
ftr-431	400	8	note	note	NOUN
ftr-431	400	9	69	69	NUM
ftr-431	400	10	,	,	PUNCT
ftr-431	400	11	at	at	ADP
ftr-431	400	12	605	605	NUM
ftr-431	400	13	.	.	PUNCT
ftr-431	400	14	72	72	NUM
ftr-431	400	15	.	.	PUNCT
ftr-431	401	1	i	i	PRON
ftr-431	401	2	d.	d.	PROPN
ftr-431	401	3	at	at	ADP
ftr-431	401	4	606	606	NUM
ftr-431	401	5	.	.	PUNCT
ftr-431	401	6	73	73	NUM
ftr-431	401	7	.	.	PUNCT
ftr-431	402	1	cass	cass	PROPN
ftr-431	402	2	r.	r.	PROPN
ftr-431	402	3	sunstein	sunstein	PROPN
ftr-431	402	4	,	,	PUNCT
ftr-431	402	5	nondelegation	nondelegation	NOUN
ftr-431	402	6	canons	canon	NOUN
ftr-431	402	7	,	,	PUNCT
ftr-431	402	8	67	67	NUM
ftr-431	402	9	u.	u.	NOUN
ftr-431	402	10	chi	chi	PROPN
ftr-431	402	11	.	.	PUNCT
ftr-431	403	1	l.	l.	PROPN
ftr-431	403	2	rev	rev	PROPN
ftr-431	403	3	.	.	PROPN
ftr-431	403	4	315	315	NUM
ftr-431	403	5	(	(	PUNCT
ftr-431	403	6	2000	2000	NUM
ftr-431	403	7	)	)	PUNCT
ftr-431	403	8	;	;	PUNCT
ftr-431	403	9	eskridge	eskridge	NOUN
ftr-431	403	10	&	&	CCONJ
ftr-431	403	11	frickey	frickey	PROPN
ftr-431	403	12	,	,	PUNCT
ftr-431	403	13	supra	supra	PROPN
ftr-431	403	14	note	note	NOUN
ftr-431	403	15	69	69	NUM
ftr-431	403	16	,	,	PUNCT
ftr-431	403	17	at	at	ADP
ftr-431	403	18	606	606	NUM
ftr-431	403	19	.	.	PUNCT
ftr-431	404	1	74	74	NUM
ftr-431	404	2	.	.	X
ftr-431	404	3	370	370	NUM
ftr-431	405	1	u.s	u.s	PROPN
ftr-431	405	2	.	.	PROPN
ftr-431	405	3	626	626	NUM
ftr-431	405	4	,	,	PUNCT
ftr-431	405	5	632	632	NUM
ftr-431	405	6	(	(	PUNCT
ftr-431	405	7	1962	1962	NUM
ftr-431	405	8	)	)	PUNCT
ftr-431	405	9	.	.	PUNCT
ftr-431	406	1	75	75	NUM
ftr-431	406	2	.	.	PUNCT
ftr-431	407	1	fed	fed	PROPN
ftr-431	407	2	.	.	PUNCT
ftr-431	408	1	r.	r.	PROPN
ftr-431	408	2	civ	civ	PROPN
ftr-431	408	3	.	.	PUNCT
ftr-431	409	1	p.	p.	NOUN
ftr-431	409	2	41(b	41(b	NUM
ftr-431	409	3	)	)	PUNCT
ftr-431	409	4	.	.	PUNCT
ftr-431	410	1	76	76	NUM
ftr-431	410	2	.	.	PUNCT
ftr-431	411	1	447	447	NUM
ftr-431	411	2	u.s	u.s	PROPN
ftr-431	411	3	.	.	PROPN
ftr-431	411	4	752	752	NUM
ftr-431	411	5	,	,	PUNCT
ftr-431	411	6	764	764	NUM
ftr-431	411	7	-	-	SYM
ftr-431	411	8	67	67	NUM
ftr-431	411	9	(	(	PUNCT
ftr-431	411	10	1980	1980	NUM
ftr-431	411	11	)	)	PUNCT
ftr-431	411	12	.	.	PUNCT
ftr-431	412	1	77	77	NUM
ftr-431	412	2	.	.	PUNCT
ftr-431	413	1	this	this	DET
ftr-431	413	2	example	example	NOUN
ftr-431	413	3	appears	appear	VERB
ftr-431	413	4	in	in	ADP
ftr-431	413	5	eskridge	eskridge	NOUN
ftr-431	413	6	&	&	CCONJ
ftr-431	413	7	frickey	frickey	PROPN
ftr-431	413	8	,	,	PUNCT
ftr-431	413	9	supra	supra	PROPN
ftr-431	413	10	note	note	NOUN
ftr-431	413	11	69	69	NUM
ftr-431	413	12	,	,	PUNCT
ftr-431	413	13	at	at	ADP
ftr-431	413	14	605	605	NUM
ftr-431	413	15	.	.	PUNCT
ftr-431	414	1	78	78	NUM
ftr-431	414	2	.	.	PUNCT
ftr-431	415	1	see	see	VERB
ftr-431	415	2	,	,	PUNCT
ftr-431	415	3	e.g.	e.g.	ADV
ftr-431	415	4	,	,	PUNCT
ftr-431	415	5	porter	porter	NOUN
ftr-431	415	6	v.	v.	ADP
ftr-431	415	7	warner	warner	PROPN
ftr-431	415	8	holding	holding	PROPN
ftr-431	415	9	co.	co.	PROPN
ftr-431	415	10	,	,	PUNCT
ftr-431	415	11	328	328	NUM
ftr-431	415	12	u.s	u.s	PROPN
ftr-431	415	13	.	.	PROPN
ftr-431	415	14	395	395	NUM
ftr-431	415	15	,	,	PUNCT
ftr-431	415	16	397	397	NUM
ftr-431	415	17	(	(	PUNCT
ftr-431	415	18	1946	1946	NUM
ftr-431	415	19	)	)	PUNCT
ftr-431	415	20	;	;	PUNCT
ftr-431	415	21	brotherhood	brotherhood	NOUN
ftr-431	415	22	of	of	ADP
ftr-431	415	23	locomotive	locomotive	ADJ
ftr-431	415	24	engineers	engineer	NOUN
ftr-431	415	25	v.	v.	ADP
ftr-431	415	26	baltimore	baltimore	PROPN
ftr-431	415	27	&	&	CCONJ
ftr-431	415	28	o.	o.	PROPN
ftr-431	415	29	r.	r.	PROPN
ftr-431	415	30	co.	co.	PROPN
ftr-431	415	31	,	,	PUNCT
ftr-431	415	32	310	310	NUM
ftr-431	415	33	f.2d	f.2d	NOUN
ftr-431	415	34	513	513	NUM
ftr-431	415	35	,	,	PUNCT
ftr-431	415	36	516	516	NUM
ftr-431	415	37	(	(	PUNCT
ftr-431	415	38	7th	7th	ADJ
ftr-431	415	39	cir	cir	NOUN
ftr-431	415	40	.	.	PUNCT
ftr-431	415	41	1962	1962	NUM
ftr-431	415	42	)	)	PUNCT
ftr-431	415	43	.	.	PUNCT
ftr-431	416	1	see	see	VERB
ftr-431	416	2	also	also	ADV
ftr-431	416	3	bell	bell	PROPN
ftr-431	417	1	v.	v.	CCONJ
ftr-431	417	2	hood	hood	NOUN
ftr-431	417	3	,	,	PUNCT
ftr-431	417	4	327	327	NUM
ftr-431	417	5	u.s	u.s	PROPN
ftr-431	417	6	.	.	PROPN
ftr-431	417	7	678	678	NUM
ftr-431	417	8	,	,	PUNCT
ftr-431	417	9	684	684	NUM
ftr-431	417	10	(	(	PUNCT
ftr-431	417	11	1946	1946	NUM
ftr-431	417	12	)	)	PUNCT
ftr-431	417	13	(	(	PUNCT
ftr-431	417	14	inherent	inherent	ADJ
ftr-431	417	15	power	power	NOUN
ftr-431	417	16	of	of	ADP
ftr-431	417	17	a	a	DET
ftr-431	417	18	federal	federal	ADJ
ftr-431	417	19	court	court	NOUN
ftr-431	417	20	to	to	PART
ftr-431	417	21	enjoin	enjoin	VERB
ftr-431	417	22	threatened	threaten	VERB
ftr-431	417	23	or	or	CCONJ
ftr-431	417	24	actual	actual	ADJ
ftr-431	417	25	violation	violation	NOUN
ftr-431	417	26	of	of	ADP
ftr-431	417	27	constitutional	constitutional	ADJ
ftr-431	417	28	rights	right	NOUN
ftr-431	417	29	)	)	PUNCT
ftr-431	418	1	;	;	PUNCT
ftr-431	418	2	robert	robert	PROPN
ftr-431	418	3	lincoln	lincoln	PROPN
ftr-431	418	4	,	,	PUNCT
ftr-431	418	5	executive	executive	NOUN
ftr-431	418	6	decisionmaking	decisionmake	VERB
ftr-431	418	7	by	by	ADP
ftr-431	418	8	local	local	ADJ
ftr-431	418	9	legislatures	legislature	NOUN
ftr-431	418	10	in	in	ADP
ftr-431	418	11	florida	florida	PROPN
ftr-431	418	12	:	:	PUNCT
ftr-431	418	13	justice	justice	NOUN
ftr-431	418	14	,	,	PUNCT
ftr-431	418	15	judicial	judicial	ADJ
ftr-431	418	16	review	review	NOUN
ftr-431	418	17	and	and	CCONJ
ftr-431	418	18	the	the	DET
ftr-431	418	19	need	need	NOUN
ftr-431	418	20	for	for	ADP
ftr-431	418	21	legislative	legislative	ADJ
ftr-431	418	22	reform	reform	NOUN
ftr-431	418	23	,	,	PUNCT
ftr-431	418	24	25	25	NUM
ftr-431	418	25	stetson	stetson	NOUN
ftr-431	418	26	2001	2001	NUM
ftr-431	418	27	]	]	PUNCT
ftr-431	418	28	equity	equity	NOUN
ftr-431	418	29	and	and	CCONJ
ftr-431	418	30	the	the	DET
ftr-431	418	31	article	article	NOUN
ftr-431	418	32	i	i	PRON
ftr-431	418	33	court	court	VERB
ftr-431	418	34	371	371	NUM
ftr-431	418	35	therefore	therefore	ADV
ftr-431	418	36	may	may	AUX
ftr-431	418	37	infringe	infringe	VERB
ftr-431	418	38	upon	upon	SCONJ
ftr-431	418	39	the	the	DET
ftr-431	418	40	power	power	NOUN
ftr-431	418	41	of	of	ADP
ftr-431	418	42	the	the	DET
ftr-431	418	43	judicial	judicial	ADJ
ftr-431	418	44	branch	branch	NOUN
ftr-431	418	45	.	.	PUNCT
ftr-431	419	1	as	as	ADP
ftr-431	419	2	with	with	ADP
ftr-431	419	3	any	any	DET
ftr-431	419	4	separation	separation	NOUN
ftr-431	419	5	of	of	ADP
ftr-431	419	6	powers	power	NOUN
ftr-431	419	7	issue	issue	NOUN
ftr-431	419	8	,	,	PUNCT
ftr-431	419	9	assertion	assertion	NOUN
ftr-431	419	10	by	by	ADP
ftr-431	419	11	the	the	DET
ftr-431	419	12	legislative	legislative	ADJ
ftr-431	419	13	branch	branch	NOUN
ftr-431	419	14	of	of	ADP
ftr-431	419	15	equitable	equitable	ADJ
ftr-431	419	16	powers	power	NOUN
ftr-431	419	17	raises	raise	VERB
ftr-431	419	18	the	the	DET
ftr-431	419	19	question	question	NOUN
ftr-431	419	20	of	of	ADP
ftr-431	419	21	what	what	PRON
ftr-431	419	22	the	the	DET
ftr-431	419	23	limits	limit	NOUN
ftr-431	419	24	are	be	AUX
ftr-431	419	25	before	before	SCONJ
ftr-431	419	26	the	the	DET
ftr-431	419	27	assertion	assertion	NOUN
ftr-431	419	28	is	be	AUX
ftr-431	419	29	an	an	DET
ftr-431	419	30	unconstitutional	unconstitutional	ADJ
ftr-431	419	31	derogation	derogation	NOUN
ftr-431	419	32	of	of	ADP
ftr-431	419	33	the	the	DET
ftr-431	419	34	powers	power	NOUN
ftr-431	419	35	of	of	ADP
ftr-431	419	36	the	the	DET
ftr-431	419	37	judiciary	judiciary	NOUN
ftr-431	419	38	.	.	PUNCT
ftr-431	420	1	the	the	DET
ftr-431	420	2	use	use	NOUN
ftr-431	420	3	of	of	ADP
ftr-431	420	4	canons	canon	NOUN
ftr-431	420	5	of	of	ADP
ftr-431	420	6	construction	construction	NOUN
ftr-431	420	7	to	to	PART
ftr-431	420	8	advance	advance	VERB
ftr-431	420	9	constitutional	constitutional	ADJ
ftr-431	420	10	values	value	NOUN
ftr-431	420	11	would	would	AUX
ftr-431	420	12	suggest	suggest	VERB
ftr-431	420	13	that	that	SCONJ
ftr-431	420	14	the	the	DET
ftr-431	420	15	jurisdiction	jurisdiction	NOUN
ftr-431	420	16	of	of	ADP
ftr-431	420	17	article	article	NOUN
ftr-431	420	18	i	i	PRON
ftr-431	420	19	courts	court	NOUN
ftr-431	420	20	should	should	AUX
ftr-431	420	21	be	be	AUX
ftr-431	420	22	narrowly	narrowly	ADV
ftr-431	420	23	construed	construe	VERB
ftr-431	420	24	.	.	PUNCT
ftr-431	421	1	narrow	narrow	ADJ
ftr-431	421	2	construction	construction	NOUN
ftr-431	421	3	of	of	ADP
ftr-431	421	4	the	the	DET
ftr-431	421	5	jurisdiction	jurisdiction	NOUN
ftr-431	421	6	of	of	ADP
ftr-431	421	7	article	article	NOUN
ftr-431	421	8	i	i	PRON
ftr-431	421	9	courts	court	NOUN
ftr-431	421	10	is	be	AUX
ftr-431	421	11	consistent	consistent	ADJ
ftr-431	421	12	with	with	ADP
ftr-431	421	13	avoidance	avoidance	NOUN
ftr-431	421	14	of	of	ADP
ftr-431	421	15	constitutional	constitutional	ADJ
ftr-431	421	16	questions	question	NOUN
ftr-431	421	17	in	in	ADP
ftr-431	421	18	that	that	SCONJ
ftr-431	421	19	it	it	PRON
ftr-431	421	20	avoids	avoid	VERB
ftr-431	421	21	separation	separation	NOUN
ftr-431	421	22	of	of	ADP
ftr-431	421	23	powers	power	NOUN
ftr-431	421	24	problems	problem	NOUN
ftr-431	421	25	.	.	PUNCT
ftr-431	422	1	arguably	arguably	ADV
ftr-431	422	2	,	,	PUNCT
ftr-431	422	3	article	article	NOUN
ftr-431	422	4	i	i	PRON
ftr-431	422	5	courts	court	NOUN
ftr-431	422	6	constitutionally	constitutionally	ADV
ftr-431	422	7	may	may	AUX
ftr-431	422	8	consider	consider	VERB
ftr-431	422	9	only	only	ADV
ftr-431	422	10	statutory	statutory	ADJ
ftr-431	422	11	causes	cause	NOUN
ftr-431	422	12	of	of	ADP
ftr-431	422	13	action	action	NOUN
ftr-431	422	14	.	.	PUNCT
ftr-431	423	1	this	this	PRON
ftr-431	423	2	would	would	AUX
ftr-431	423	3	suggest	suggest	VERB
ftr-431	423	4	that	that	SCONJ
ftr-431	423	5	,	,	PUNCT
ftr-431	423	6	in	in	ADP
ftr-431	423	7	the	the	DET
ftr-431	423	8	absence	absence	NOUN
ftr-431	423	9	of	of	ADP
ftr-431	423	10	statutory	statutory	ADJ
ftr-431	423	11	authorization	authorization	NOUN
ftr-431	423	12	of	of	ADP
ftr-431	423	13	equitable	equitable	ADJ
ftr-431	423	14	powers	power	NOUN
ftr-431	423	15	,	,	PUNCT
ftr-431	423	16	an	an	DET
ftr-431	423	17	article	article	NOUN
ftr-431	423	18	i	i	PRON
ftr-431	423	19	court	court	NOUN
ftr-431	423	20	does	do	AUX
ftr-431	423	21	not	not	PART
ftr-431	423	22	have	have	VERB
ftr-431	423	23	such	such	ADJ
ftr-431	423	24	powers	power	NOUN
ftr-431	423	25	.	.	PUNCT
ftr-431	424	1	of	of	ADP
ftr-431	424	2	course	course	NOUN
ftr-431	424	3	,	,	PUNCT
ftr-431	424	4	sometimes	sometimes	ADV
ftr-431	424	5	statutes	statute	NOUN
ftr-431	424	6	expressly	expressly	ADV
ftr-431	424	7	authorize	authorize	VERB
ftr-431	424	8	equitable	equitable	ADJ
ftr-431	424	9	considerations	consideration	NOUN
ftr-431	424	10	or	or	CCONJ
ftr-431	424	11	equitable	equitable	ADJ
ftr-431	424	12	causes	cause	NOUN
ftr-431	424	13	of	of	ADP
ftr-431	424	14	action	action	NOUN
ftr-431	424	15	,	,	PUNCT
ftr-431	424	16	even	even	ADV
ftr-431	424	17	in	in	ADP
ftr-431	424	18	article	article	NOUN
ftr-431	424	19	i	i	PRON
ftr-431	424	20	courts	court	VERB
ftr-431	424	21	like	like	ADP
ftr-431	424	22	the	the	DET
ftr-431	424	23	tax	tax	NOUN
ftr-431	424	24	court	court	NOUN
ftr-431	424	25	.	.	PUNCT
ftr-431	425	1	for	for	ADP
ftr-431	425	2	example	example	NOUN
ftr-431	425	3	,	,	PUNCT
ftr-431	425	4	the	the	DET
ftr-431	425	5	tax	tax	NOUN
ftr-431	425	6	court	court	NOUN
ftr-431	425	7	has	have	AUX
ftr-431	425	8	longstanding	longstande	VERB
ftr-431	425	9	declaratory	declaratory	ADJ
ftr-431	425	10	judgment	judgment	NOUN
ftr-431	425	11	jurisdiction	jurisdiction	NOUN
ftr-431	425	12	,	,	PUNCT
ftr-431	425	13	and	and	CCONJ
ftr-431	425	14	must	must	AUX
ftr-431	425	15	weigh	weigh	VERB
ftr-431	425	16	the	the	DET
ftr-431	425	17	equities	equity	NOUN
ftr-431	425	18	in	in	ADP
ftr-431	425	19	awarding	award	VERB
ftr-431	425	20	an	an	DET
ftr-431	425	21	innocent	innocent	ADJ
ftr-431	425	22	spouse	spouse	NOUN
ftr-431	425	23	relief	relief	NOUN
ftr-431	425	24	from	from	ADP
ftr-431	425	25	joint	joint	ADJ
ftr-431	425	26	and	and	CCONJ
ftr-431	425	27	several	several	ADJ
ftr-431	425	28	liability	liability	NOUN
ftr-431	425	29	.	.	PUNCT
ftr-431	426	1	are	be	AUX
ftr-431	426	2	those	those	DET
ftr-431	426	3	unconstitutional	unconstitutional	ADJ
ftr-431	426	4	derogations	derogation	NOUN
ftr-431	426	5	of	of	ADP
ftr-431	426	6	the79	the79	PROPN
ftr-431	426	7	judicial	judicial	ADJ
ftr-431	426	8	power	power	NOUN
ftr-431	426	9	of	of	ADP
ftr-431	426	10	article	article	NOUN
ftr-431	426	11	iii	iii	NUM
ftr-431	426	12	courts	court	NOUN
ftr-431	426	13	?	?	PUNCT
ftr-431	427	1	the	the	DET
ftr-431	427	2	statutory	statutory	ADJ
ftr-431	427	3	grant	grant	NOUN
ftr-431	427	4	of	of	ADP
ftr-431	427	5	equitable	equitable	ADJ
ftr-431	427	6	power	power	NOUN
ftr-431	427	7	is	be	AUX
ftr-431	427	8	necessary	necessary	ADJ
ftr-431	427	9	but	but	CCONJ
ftr-431	427	10	not	not	PART
ftr-431	427	11	sufficient	sufficient	ADJ
ftr-431	427	12	under	under	ADP
ftr-431	427	13	the	the	DET
ftr-431	427	14	constitution	constitution	NOUN
ftr-431	427	15	.	.	PUNCT
ftr-431	428	1	the	the	DET
ftr-431	428	2	statute	statute	NOUN
ftr-431	428	3	could	could	AUX
ftr-431	428	4	be	be	AUX
ftr-431	428	5	unconstitutional	unconstitutional	ADJ
ftr-431	428	6	on	on	ADP
ftr-431	428	7	its	its	PRON
ftr-431	428	8	face	face	NOUN
ftr-431	428	9	,	,	PUNCT
ftr-431	428	10	or	or	CCONJ
ftr-431	428	11	unconstitutional	unconstitutional	ADJ
ftr-431	428	12	as	as	SCONJ
ftr-431	428	13	applied	apply	VERB
ftr-431	428	14	in	in	ADP
ftr-431	428	15	a	a	DET
ftr-431	428	16	particular	particular	ADJ
ftr-431	428	17	case	case	NOUN
ftr-431	428	18	.	.	PUNCT
ftr-431	429	1	iii	iii	X
ftr-431	429	2	.	.	PUNCT
ftr-431	430	1	the	the	DET
ftr-431	430	2	origins	origin	NOUN
ftr-431	430	3	of	of	ADP
ftr-431	430	4	equity	equity	NOUN
ftr-431	430	5	and	and	CCONJ
ftr-431	430	6	its	its	PRON
ftr-431	430	7	use	use	NOUN
ftr-431	430	8	in	in	ADP
ftr-431	430	9	article	article	NOUN
ftr-431	430	10	i	i	PRON
ftr-431	430	11	courts	court	VERB
ftr-431	430	12	a.	a.	VERB
ftr-431	430	13	a	a	DET
ftr-431	430	14	history	history	NOUN
ftr-431	430	15	of	of	ADP
ftr-431	430	16	equity	equity	NOUN
ftr-431	430	17	“	"	PUNCT
ftr-431	430	18	in	in	ADP
ftr-431	430	19	a	a	DET
ftr-431	430	20	broad	broad	ADJ
ftr-431	430	21	jurisprudential	jurisprudential	ADJ
ftr-431	430	22	sense	sense	NOUN
ftr-431	430	23	,	,	PUNCT
ftr-431	430	24	equity	equity	NOUN
ftr-431	430	25	means	mean	VERB
ftr-431	430	26	the	the	DET
ftr-431	430	27	power	power	NOUN
ftr-431	430	28	to	to	PART
ftr-431	430	29	do	do	AUX
ftr-431	430	30	justice	justice	NOUN
ftr-431	430	31	in	in	ADP
ftr-431	430	32	a	a	DET
ftr-431	430	33	particular	particular	ADJ
ftr-431	430	34	case	case	NOUN
ftr-431	430	35	by	by	ADP
ftr-431	430	36	exercising	exercise	VERB
ftr-431	430	37	discretion	discretion	NOUN
ftr-431	430	38	to	to	PART
ftr-431	430	39	mitigate	mitigate	VERB
ftr-431	430	40	the	the	DET
ftr-431	430	41	rigidity	rigidity	NOUN
ftr-431	430	42	of	of	ADP
ftr-431	430	43	strict	strict	ADJ
ftr-431	430	44	legal	legal	ADJ
ftr-431	430	45	rules	rule	NOUN
ftr-431	430	46	.	.	PUNCT
ftr-431	430	47	”	"	PUNCT
ftr-431	431	1	however	however	ADV
ftr-431	431	2	,	,	PUNCT
ftr-431	431	3	the	the	DET
ftr-431	431	4	modern	modern	ADJ
ftr-431	431	5	use	use	NOUN
ftr-431	431	6	of	of	ADP
ftr-431	431	7	the	the	DET
ftr-431	431	8	term	term	NOUN
ftr-431	431	9	“	"	PUNCT
ftr-431	431	10	equity	equity	NOUN
ftr-431	431	11	”	"	PUNCT
ftr-431	431	12	with	with	ADP
ftr-431	431	13	respect	respect	NOUN
ftr-431	431	14	to80	to80	PROPN
ftr-431	431	15	courts	court	NOUN
ftr-431	431	16	’	'	PUNCT
ftr-431	431	17	jurisdiction	jurisdiction	NOUN
ftr-431	431	18	and	and	CCONJ
ftr-431	431	19	power	power	NOUN
ftr-431	431	20	reflects	reflect	VERB
ftr-431	431	21	the	the	DET
ftr-431	431	22	historical	historical	ADJ
ftr-431	431	23	development	development	NOUN
ftr-431	431	24	,	,	PUNCT
ftr-431	431	25	first	first	ADV
ftr-431	431	26	in	in	ADP
ftr-431	431	27	england	england	PROPN
ftr-431	431	28	and	and	CCONJ
ftr-431	431	29	then	then	ADV
ftr-431	431	30	in	in	ADP
ftr-431	431	31	america	america	PROPN
ftr-431	431	32	,	,	PUNCT
ftr-431	431	33	of	of	ADP
ftr-431	431	34	two	two	NUM
ftr-431	431	35	distinct	distinct	ADJ
ftr-431	431	36	judicial	judicial	ADJ
ftr-431	431	37	systems	system	NOUN
ftr-431	431	38	.	.	PUNCT
ftr-431	432	1	a	a	DET
ftr-431	432	2	brief81	brief81	NOUN
ftr-431	432	3	l.	l.	PROPN
ftr-431	432	4	rev	rev	PROPN
ftr-431	432	5	.	.	PROPN
ftr-431	432	6	627	627	NUM
ftr-431	432	7	,	,	PUNCT
ftr-431	432	8	655	655	NUM
ftr-431	432	9	(	(	PUNCT
ftr-431	432	10	1996	1996	NUM
ftr-431	432	11	)	)	PUNCT
ftr-431	432	12	(	(	PUNCT
ftr-431	432	13	“	"	PUNCT
ftr-431	432	14	[	[	X
ftr-431	432	15	f]undamental	f]undamental	ADJ
ftr-431	432	16	judicial	judicial	ADJ
ftr-431	432	17	powers	power	NOUN
ftr-431	432	18	generally	generally	ADV
ftr-431	432	19	involve	involve	VERB
ftr-431	432	20	issues	issue	NOUN
ftr-431	432	21	for	for	ADP
ftr-431	432	22	which	which	PRON
ftr-431	432	23	the	the	DET
ftr-431	432	24	right	right	NOUN
ftr-431	432	25	to	to	ADP
ftr-431	432	26	a	a	DET
ftr-431	432	27	jury	jury	NOUN
ftr-431	432	28	trial	trial	NOUN
ftr-431	432	29	is	be	AUX
ftr-431	432	30	protected	protect	VERB
ftr-431	432	31	,	,	PUNCT
ftr-431	432	32	equitable	equitable	ADJ
ftr-431	432	33	powers	power	NOUN
ftr-431	432	34	,	,	PUNCT
ftr-431	432	35	and	and	CCONJ
ftr-431	432	36	the	the	DET
ftr-431	432	37	inherent	inherent	ADJ
ftr-431	432	38	judicial	judicial	ADJ
ftr-431	432	39	power	power	NOUN
ftr-431	432	40	to	to	PART
ftr-431	432	41	control	control	VERB
ftr-431	432	42	proceedings	proceeding	NOUN
ftr-431	432	43	.	.	PUNCT
ftr-431	432	44	”	"	PUNCT
ftr-431	432	45	)	)	PUNCT
ftr-431	432	46	.	.	PUNCT
ftr-431	433	1	79	79	NUM
ftr-431	433	2	.	.	PUNCT
ftr-431	434	1	see	see	VERB
ftr-431	434	2	irc	irc	PROPN
ftr-431	434	3	§	§	PROPN
ftr-431	434	4	6015(b	6015(b	PROPN
ftr-431	434	5	)	)	PUNCT
ftr-431	434	6	,	,	PUNCT
ftr-431	434	7	(	(	PUNCT
ftr-431	434	8	e	e	NOUN
ftr-431	434	9	)	)	PUNCT
ftr-431	434	10	.	.	PUNCT
ftr-431	435	1	80	80	NUM
ftr-431	435	2	.	.	PUNCT
ftr-431	436	1	kevin	kevin	PROPN
ftr-431	436	2	c.	c.	PROPN
ftr-431	436	3	kennedy	kennedy	PROPN
ftr-431	436	4	,	,	PUNCT
ftr-431	436	5	equitable	equitable	ADJ
ftr-431	436	6	remedies	remedy	NOUN
ftr-431	436	7	and	and	CCONJ
ftr-431	436	8	principled	principled	ADJ
ftr-431	436	9	discretion	discretion	NOUN
ftr-431	436	10	:	:	PUNCT
ftr-431	436	11	the	the	DET
ftr-431	436	12	michigan	michigan	PROPN
ftr-431	436	13	experience	experience	NOUN
ftr-431	436	14	,	,	PUNCT
ftr-431	436	15	74	74	NUM
ftr-431	436	16	u.	u.	PROPN
ftr-431	436	17	det	det	PROPN
ftr-431	436	18	.	.	PUNCT
ftr-431	437	1	mercy	mercy	PROPN
ftr-431	437	2	l.	l.	PROPN
ftr-431	437	3	rev	rev	PROPN
ftr-431	437	4	.	.	PROPN
ftr-431	437	5	609	609	NUM
ftr-431	437	6	,	,	PUNCT
ftr-431	437	7	610	610	NUM
ftr-431	437	8	(	(	PUNCT
ftr-431	437	9	1997	1997	NUM
ftr-431	437	10	)	)	PUNCT
ftr-431	437	11	(	(	PUNCT
ftr-431	437	12	“	"	PUNCT
ftr-431	437	13	all	all	DET
ftr-431	437	14	writers	writer	NOUN
ftr-431	437	15	on	on	ADP
ftr-431	437	16	the	the	DET
ftr-431	437	17	subject	subject	NOUN
ftr-431	437	18	of	of	ADP
ftr-431	437	19	equity	equity	NOUN
ftr-431	437	20	,	,	PUNCT
ftr-431	437	21	regardless	regardless	ADV
ftr-431	437	22	of	of	ADP
ftr-431	437	23	their	their	PRON
ftr-431	437	24	philosophical	philosophical	ADJ
ftr-431	437	25	persuasion	persuasion	NOUN
ftr-431	437	26	,	,	PUNCT
ftr-431	437	27	agree	agree	VERB
ftr-431	437	28	that	that	SCONJ
ftr-431	437	29	the	the	DET
ftr-431	437	30	terms	term	NOUN
ftr-431	437	31	‘	'	PUNCT
ftr-431	437	32	equity	equity	NOUN
ftr-431	437	33	’	'	PUNCT
ftr-431	437	34	and	and	CCONJ
ftr-431	437	35	‘	'	PUNCT
ftr-431	437	36	equitable	equitable	ADJ
ftr-431	437	37	’	'	PUNCT
ftr-431	437	38	are	be	AUX
ftr-431	437	39	difficult	difficult	ADJ
ftr-431	437	40	to	to	PART
ftr-431	437	41	define	define	VERB
ftr-431	437	42	.	.	PUNCT
ftr-431	437	43	”	"	PUNCT
ftr-431	437	44	)	)	PUNCT
ftr-431	437	45	.	.	PUNCT
ftr-431	438	1	81	81	NUM
ftr-431	438	2	.	.	PUNCT
ftr-431	439	1	prior	prior	ADV
ftr-431	439	2	to	to	ADP
ftr-431	439	3	the	the	DET
ftr-431	439	4	distillation	distillation	NOUN
ftr-431	439	5	in	in	ADP
ftr-431	439	6	two	two	NUM
ftr-431	439	7	courts	court	NOUN
ftr-431	439	8	,	,	PUNCT
ftr-431	439	9	the	the	DET
ftr-431	439	10	courts	court	NOUN
ftr-431	439	11	of	of	ADP
ftr-431	439	12	law	law	NOUN
ftr-431	439	13	and	and	CCONJ
ftr-431	439	14	the	the	DET
ftr-431	439	15	courts	court	NOUN
ftr-431	439	16	of	of	ADP
ftr-431	439	17	equity	equity	NOUN
ftr-431	439	18	,	,	PUNCT
ftr-431	439	19	there	there	PRON
ftr-431	439	20	were	be	VERB
ftr-431	439	21	multiple	multiple	ADJ
ftr-431	439	22	,	,	PUNCT
ftr-431	439	23	competing	compete	VERB
ftr-431	439	24	venues	venue	NOUN
ftr-431	439	25	.	.	PUNCT
ftr-431	440	1	the	the	DET
ftr-431	440	2	common	common	ADJ
ftr-431	440	3	law	law	NOUN
ftr-431	440	4	courts	court	NOUN
ftr-431	440	5	were	be	AUX
ftr-431	440	6	the	the	DET
ftr-431	440	7	exchequer	exchequer	NOUN
ftr-431	440	8	,	,	PUNCT
ftr-431	440	9	common	common	ADJ
ftr-431	440	10	pleas	plea	NOUN
ftr-431	440	11	,	,	PUNCT
ftr-431	440	12	and	and	CCONJ
ftr-431	440	13	king	king	NOUN
ftr-431	440	14	’s	’s	PART
ftr-431	440	15	bench	bench	NOUN
ftr-431	440	16	.	.	PUNCT
ftr-431	441	1	see	see	VERB
ftr-431	441	2	daniel	daniel	PROPN
ftr-431	441	3	j.	j.	PROPN
ftr-431	441	4	meador	meador	PROPN
ftr-431	441	5	,	,	PUNCT
ftr-431	441	6	transformation	transformation	NOUN
ftr-431	441	7	of	of	ADP
ftr-431	441	8	the	the	DET
ftr-431	441	9	american	american	ADJ
ftr-431	441	10	judiciary	judiciary	NOUN
ftr-431	441	11	,	,	PUNCT
ftr-431	441	12	46	46	NUM
ftr-431	441	13	ala	ala	NOUN
ftr-431	441	14	.	.	PUNCT
ftr-431	442	1	l.	l.	PROPN
ftr-431	442	2	rev	rev	PROPN
ftr-431	442	3	.	.	PROPN
ftr-431	442	4	763	763	NUM
ftr-431	442	5	,	,	PUNCT
ftr-431	442	6	770	770	NUM
ftr-431	442	7	(	(	PUNCT
ftr-431	442	8	1995	1995	NUM
ftr-431	442	9	)	)	PUNCT
ftr-431	442	10	.	.	PUNCT
ftr-431	443	1	the	the	DET
ftr-431	443	2	ecclesiastic	ecclesiastic	ADJ
ftr-431	443	3	courts	court	NOUN
ftr-431	443	4	applied	apply	VERB
ftr-431	443	5	the	the	DET
ftr-431	443	6	canon	canon	NOUN
ftr-431	443	7	law	law	NOUN
ftr-431	443	8	of	of	ADP
ftr-431	443	9	the	the	DET
ftr-431	443	10	catholic	catholic	PROPN
ftr-431	443	11	church	church	PROPN
ftr-431	443	12	.	.	PUNCT
ftr-431	444	1	jack	jack	PROPN
ftr-431	444	2	moser	moser	PROPN
ftr-431	444	3	,	,	PUNCT
ftr-431	444	4	the	the	DET
ftr-431	444	5	secularization	secularization	NOUN
ftr-431	444	6	of	of	ADP
ftr-431	444	7	equity	equity	NOUN
ftr-431	444	8	:	:	PUNCT
ftr-431	444	9	ancient	ancient	ADJ
ftr-431	444	10	religious	religious	ADJ
ftr-431	444	11	origins	origin	NOUN
ftr-431	444	12	,	,	PUNCT
ftr-431	444	13	feudal	feudal	ADJ
ftr-431	444	14	christian	christian	ADJ
ftr-431	444	15	influences	influence	NOUN
ftr-431	444	16	,	,	PUNCT
ftr-431	444	17	and	and	CCONJ
ftr-431	444	18	medieval	medieval	ADJ
ftr-431	444	19	authoritarian	authoritarian	ADJ
ftr-431	444	20	impacts	impact	NOUN
ftr-431	444	21	on	on	ADP
ftr-431	444	22	the	the	DET
ftr-431	444	23	evolution	evolution	NOUN
ftr-431	444	24	of	of	ADP
ftr-431	444	25	legal	legal	ADJ
ftr-431	444	26	equitable	equitable	ADJ
ftr-431	444	27	remedies	remedy	NOUN
ftr-431	444	28	,	,	PUNCT
ftr-431	444	29	26	26	NUM
ftr-431	444	30	cap	cap	NOUN
ftr-431	444	31	.	.	PUNCT
ftr-431	445	1	u.	u.	PROPN
ftr-431	445	2	l.	l.	PROPN
ftr-431	445	3	rev	rev	PROPN
ftr-431	445	4	.	.	PROPN
ftr-431	445	5	483	483	NUM
ftr-431	445	6	,	,	PUNCT
ftr-431	445	7	517	517	NUM
ftr-431	445	8	(	(	PUNCT
ftr-431	445	9	1997	1997	NUM
ftr-431	445	10	)	)	PUNCT
ftr-431	445	11	.	.	PUNCT
ftr-431	446	1	the	the	DET
ftr-431	446	2	english	english	PROPN
ftr-431	446	3	court	court	NOUN
ftr-431	446	4	of	of	ADP
ftr-431	446	5	chancery	chancery	NOUN
ftr-431	446	6	drew	draw	VERB
ftr-431	446	7	upon	upon	SCONJ
ftr-431	446	8	the	the	DET
ftr-431	446	9	practices	practice	NOUN
ftr-431	446	10	of	of	ADP
ftr-431	446	11	372	372	NUM
ftr-431	446	12	florida	florida	PROPN
ftr-431	446	13	tax	tax	NOUN
ftr-431	446	14	review	review	NOUN
ftr-431	446	15	[	[	X
ftr-431	446	16	vol	vol	NOUN
ftr-431	446	17	.	.	NOUN
ftr-431	446	18	5:5	5:5	NUM
ftr-431	446	19	overview	overview	NOUN
ftr-431	446	20	of	of	ADP
ftr-431	446	21	the	the	DET
ftr-431	446	22	equity	equity	NOUN
ftr-431	446	23	system	system	NOUN
ftr-431	446	24	is	be	AUX
ftr-431	446	25	therefore	therefore	ADV
ftr-431	446	26	in	in	ADP
ftr-431	446	27	order	order	NOUN
ftr-431	446	28	.	.	PUNCT
ftr-431	447	1	1	1	X
ftr-431	447	2	.	.	X
ftr-431	447	3	the	the	DET
ftr-431	447	4	development	development	NOUN
ftr-431	447	5	of	of	ADP
ftr-431	447	6	equity	equity	NOUN
ftr-431	447	7	in	in	ADP
ftr-431	447	8	england.—historically	england.—historically	ADV
ftr-431	447	9	,	,	PUNCT
ftr-431	447	10	litigation	litigation	NOUN
ftr-431	447	11	in	in	ADP
ftr-431	447	12	england	england	PROPN
ftr-431	447	13	took	take	VERB
ftr-431	447	14	place	place	NOUN
ftr-431	447	15	in	in	ADP
ftr-431	447	16	a	a	DET
ftr-431	447	17	two	two	NUM
ftr-431	447	18	-	-	PUNCT
ftr-431	447	19	court	court	NOUN
ftr-431	447	20	system	system	NOUN
ftr-431	447	21	:	:	PUNCT
ftr-431	447	22	“	"	PUNCT
ftr-431	447	23	common	common	ADJ
ftr-431	447	24	law	law	NOUN
ftr-431	447	25	”	"	PUNCT
ftr-431	447	26	or	or	CCONJ
ftr-431	447	27	“	"	PUNCT
ftr-431	447	28	law	law	NOUN
ftr-431	447	29	”	"	PUNCT
ftr-431	447	30	courts	court	NOUN
ftr-431	447	31	,	,	PUNCT
ftr-431	447	32	and	and	CCONJ
ftr-431	447	33	“	"	PUNCT
ftr-431	447	34	chancery	chancery	NOUN
ftr-431	447	35	”	"	PUNCT
ftr-431	447	36	or	or	CCONJ
ftr-431	447	37	“	"	PUNCT
ftr-431	447	38	equity	equity	NOUN
ftr-431	447	39	”	"	PUNCT
ftr-431	447	40	courts.82	courts.82	PROPN
ftr-431	447	41	by	by	ADP
ftr-431	447	42	the	the	DET
ftr-431	447	43	early	early	ADJ
ftr-431	447	44	sixteenth	sixteenth	ADJ
ftr-431	447	45	century	century	NOUN
ftr-431	447	46	it	it	PRON
ftr-431	447	47	was	be	AUX
ftr-431	447	48	apparent	apparent	ADJ
ftr-431	447	49	that	that	SCONJ
ftr-431	447	50	the	the	DET
ftr-431	447	51	common	common	ADJ
ftr-431	447	52	law	law	NOUN
ftr-431	447	53	system	system	NOUN
ftr-431	447	54	was	be	AUX
ftr-431	447	55	accompanied	accompany	VERB
ftr-431	447	56	by	by	ADP
ftr-431	447	57	a	a	DET
ftr-431	447	58	substantially	substantially	ADV
ftr-431	447	59	different	different	ADJ
ftr-431	447	60	one	one	NUM
ftr-431	447	61	called	call	VERB
ftr-431	447	62	equity	equity	NOUN
ftr-431	447	63	.	.	PUNCT
ftr-431	448	1	equity	equity	NOUN
ftr-431	448	2	was	be	AUX
ftr-431	448	3	administered	administer	VERB
ftr-431	448	4	by	by	ADP
ftr-431	448	5	the	the	DET
ftr-431	448	6	chancellor	chancellor	NOUN
ftr-431	448	7	,	,	PUNCT
ftr-431	448	8	as	as	SCONJ
ftr-431	448	9	distinguished	distinguish	VERB
ftr-431	448	10	from	from	ADP
ftr-431	448	11	the	the	DET
ftr-431	448	12	three	three	NUM
ftr-431	448	13	central	central	ADJ
ftr-431	448	14	common	common	ADJ
ftr-431	448	15	law	law	NOUN
ftr-431	448	16	courts	court	NOUN
ftr-431	448	17	with	with	ADP
ftr-431	448	18	their	their	PRON
ftr-431	448	19	common	common	ADJ
ftr-431	448	20	law	law	NOUN
ftr-431	448	21	judges	judge	NOUN
ftr-431	448	22	.	.	PUNCT
ftr-431	448	23	.	.	PUNCT
ftr-431	448	24	.	.	PUNCT
ftr-431	448	25	.	.	PUNCT
ftr-431	449	1	the	the	DET
ftr-431	449	2	main	main	ADJ
ftr-431	449	3	staples	staple	NOUN
ftr-431	449	4	of	of	ADP
ftr-431	449	5	chancery	chancery	NOUN
ftr-431	449	6	jurisdiction	jurisdiction	NOUN
ftr-431	449	7	became	become	VERB
ftr-431	449	8	the	the	DET
ftr-431	449	9	broader	broad	ADJ
ftr-431	449	10	and	and	CCONJ
ftr-431	449	11	deeper	deep	ADJ
ftr-431	449	12	reality	reality	NOUN
ftr-431	449	13	behind	behind	ADP
ftr-431	449	14	appearances	appearance	NOUN
ftr-431	449	15	,	,	PUNCT
ftr-431	449	16	and	and	CCONJ
ftr-431	449	17	the	the	DET
ftr-431	449	18	subtleties	subtlety	NOUN
ftr-431	449	19	forbidden	forbid	VERB
ftr-431	449	20	by	by	ADP
ftr-431	449	21	the	the	DET
ftr-431	449	22	formalized	formalize	VERB
ftr-431	449	23	writ	writ	NOUN
ftr-431	449	24	,	,	PUNCT
ftr-431	449	25	such	such	ADJ
ftr-431	449	26	as	as	ADP
ftr-431	449	27	fraud	fraud	NOUN
ftr-431	449	28	,	,	PUNCT
ftr-431	449	29	mistake	mistake	NOUN
ftr-431	449	30	,	,	PUNCT
ftr-431	449	31	and	and	CCONJ
ftr-431	449	32	fiduciary	fiduciary	ADJ
ftr-431	449	33	relationships.83	relationships.83	ADV
ftr-431	449	34	because	because	SCONJ
ftr-431	449	35	common	common	ADJ
ftr-431	449	36	law	law	NOUN
ftr-431	449	37	courts	court	NOUN
ftr-431	449	38	awarded	award	VERB
ftr-431	449	39	only	only	ADV
ftr-431	449	40	after	after	ADP
ftr-431	449	41	-	-	PUNCT
ftr-431	449	42	the	the	DET
ftr-431	449	43	-	-	PUNCT
ftr-431	449	44	fact	fact	NOUN
ftr-431	449	45	money	money	NOUN
ftr-431	449	46	damages	damage	NOUN
ftr-431	449	47	,	,	PUNCT
ftr-431	449	48	which	which	PRON
ftr-431	449	49	did	do	AUX
ftr-431	449	50	not	not	PART
ftr-431	449	51	provide	provide	VERB
ftr-431	449	52	appropriate	appropriate	ADJ
ftr-431	449	53	relief	relief	NOUN
ftr-431	449	54	in	in	ADP
ftr-431	449	55	all	all	DET
ftr-431	449	56	cases	case	NOUN
ftr-431	449	57	,	,	PUNCT
ftr-431	449	58	the	the	DET
ftr-431	449	59	court	court	NOUN
ftr-431	449	60	of	of	ADP
ftr-431	449	61	chancery	chancery	NOUN
ftr-431	449	62	made	make	VERB
ftr-431	449	63	available	available	ADJ
ftr-431	449	64	both	both	PRON
ftr-431	449	65	preventive	preventive	ADJ
ftr-431	449	66	injunctive	injunctive	ADJ
ftr-431	449	67	relief	relief	NOUN
ftr-431	449	68	and	and	CCONJ
ftr-431	449	69	nonemontary	nonemontary	ADJ
ftr-431	449	70	relief	relief	NOUN
ftr-431	449	71	such	such	ADJ
ftr-431	449	72	as	as	ADP
ftr-431	449	73	specific	specific	ADJ
ftr-431	449	74	performance	performance	NOUN
ftr-431	449	75	.	.	PUNCT
ftr-431	450	1	“	"	PUNCT
ftr-431	450	2	that	that	SCONJ
ftr-431	450	3	this	this	DET
ftr-431	450	4	court	court	NOUN
ftr-431	450	5	was	be	AUX
ftr-431	450	6	attempting	attempt	VERB
ftr-431	450	7	to	to	PART
ftr-431	450	8	do	do	VERB
ftr-431	450	9	‘	'	PUNCT
ftr-431	450	10	equity	equity	NOUN
ftr-431	450	11	,	,	PUNCT
ftr-431	450	12	’	'	PUNCT
ftr-431	450	13	that84	that84	NOUN
ftr-431	450	14	is	be	AUX
ftr-431	450	15	to	to	PART
ftr-431	450	16	accomplish	accomplish	VERB
ftr-431	450	17	justice	justice	NOUN
ftr-431	450	18	,	,	PUNCT
ftr-431	450	19	gave	give	VERB
ftr-431	450	20	rise	rise	NOUN
ftr-431	450	21	to	to	ADP
ftr-431	450	22	the	the	DET
ftr-431	450	23	term	term	NOUN
ftr-431	450	24	‘	'	PUNCT
ftr-431	450	25	equity	equity	NOUN
ftr-431	450	26	’	'	PUNCT
ftr-431	450	27	as	as	ADP
ftr-431	450	28	the	the	DET
ftr-431	450	29	designation	designation	NOUN
ftr-431	450	30	for	for	ADP
ftr-431	450	31	the	the	DET
ftr-431	450	32	system	system	NOUN
ftr-431	450	33	of	of	ADP
ftr-431	450	34	jurisprudence	jurisprudence	NOUN
ftr-431	450	35	involved	involve	VERB
ftr-431	450	36	,	,	PUNCT
ftr-431	450	37	and	and	CCONJ
ftr-431	450	38	the	the	DET
ftr-431	450	39	court	court	NOUN
ftr-431	450	40	that	that	PRON
ftr-431	450	41	dispensed	dispense	VERB
ftr-431	450	42	it	it	PRON
ftr-431	450	43	as	as	ADP
ftr-431	450	44	a	a	DET
ftr-431	450	45	court	court	NOUN
ftr-431	450	46	of	of	ADP
ftr-431	450	47	equity	equity	NOUN
ftr-431	450	48	.	.	PUNCT
ftr-431	451	1	”85	”85	PROPN
ftr-431	451	2	equity	equity	NOUN
ftr-431	451	3	is	be	AUX
ftr-431	451	4	probably	probably	ADV
ftr-431	451	5	noted	note	VERB
ftr-431	451	6	most	most	ADJ
ftr-431	451	7	for	for	ADP
ftr-431	451	8	its	its	PRON
ftr-431	451	9	remedies	remedy	NOUN
ftr-431	451	10	.	.	PUNCT
ftr-431	452	1	injunctions	injunction	NOUN
ftr-431	452	2	and	and	CCONJ
ftr-431	452	3	specific	specific	ADJ
ftr-431	452	4	performance	performance	NOUN
ftr-431	452	5	are	be	AUX
ftr-431	452	6	the	the	DET
ftr-431	452	7	classic	classic	ADJ
ftr-431	452	8	equitable	equitable	ADJ
ftr-431	452	9	remedies	remedy	NOUN
ftr-431	452	10	.	.	PUNCT
ftr-431	453	1	other	other	ADJ
ftr-431	453	2	equitable	equitable	ADJ
ftr-431	453	3	remedies86	remedies86	NOUN
ftr-431	453	4	include	include	VERB
ftr-431	453	5	rescission	rescission	NOUN
ftr-431	453	6	and	and	CCONJ
ftr-431	453	7	reformation	reformation	NOUN
ftr-431	453	8	of	of	ADP
ftr-431	453	9	contracts	contract	NOUN
ftr-431	453	10	,	,	PUNCT
ftr-431	453	11	and	and	CCONJ
ftr-431	453	12	imposition	imposition	NOUN
ftr-431	453	13	of	of	ADP
ftr-431	453	14	constructive	constructive	ADJ
ftr-431	453	15	trusts	trust	NOUN
ftr-431	453	16	.	.	PUNCT
ftr-431	454	1	in	in	ADP
ftr-431	454	2	fact	fact	NOUN
ftr-431	454	3	,	,	PUNCT
ftr-431	454	4	equity	equity	NOUN
ftr-431	454	5	consisted	consist	VERB
ftr-431	454	6	of	of	ADP
ftr-431	454	7	several	several	ADJ
ftr-431	454	8	additional	additional	ADJ
ftr-431	454	9	elements	element	NOUN
ftr-431	454	10	that87	that87	VERB
ftr-431	454	11	distinguished	distinguish	VERB
ftr-431	454	12	it	it	PRON
ftr-431	454	13	from	from	ADP
ftr-431	454	14	law	law	NOUN
ftr-431	454	15	:	:	PUNCT
ftr-431	454	16	its	its	PRON
ftr-431	454	17	pleading	pleading	NOUN
ftr-431	454	18	practice	practice	NOUN
ftr-431	454	19	,	,	PUNCT
ftr-431	454	20	including	include	VERB
ftr-431	454	21	its	its	PRON
ftr-431	454	22	causes	cause	NOUN
ftr-431	454	23	of	of	ADP
ftr-431	454	24	action88	action88	NOUN
ftr-431	454	25	89	89	NUM
ftr-431	454	26	the	the	DET
ftr-431	454	27	ecclesiastical	ecclesiastical	ADJ
ftr-431	454	28	courts	court	NOUN
ftr-431	454	29	.	.	PUNCT
ftr-431	455	1	see	see	PROPN
ftr-431	455	2	moser	moser	PROPN
ftr-431	455	3	,	,	PUNCT
ftr-431	455	4	supra	supra	PROPN
ftr-431	455	5	,	,	PUNCT
ftr-431	455	6	at	at	ADP
ftr-431	455	7	485	485	NUM
ftr-431	455	8	-	-	SYM
ftr-431	455	9	486	486	NUM
ftr-431	455	10	;	;	PUNCT
ftr-431	455	11	timothy	timothy	PROPN
ftr-431	455	12	s.	s.	PROPN
ftr-431	455	13	haskett	haskett	PROPN
ftr-431	455	14	,	,	PUNCT
ftr-431	455	15	the	the	DET
ftr-431	455	16	medieval	medieval	ADJ
ftr-431	455	17	english	english	ADJ
ftr-431	455	18	court	court	NOUN
ftr-431	455	19	of	of	ADP
ftr-431	455	20	chancery	chancery	NOUN
ftr-431	455	21	,	,	PUNCT
ftr-431	455	22	14	14	NUM
ftr-431	455	23	law	law	NOUN
ftr-431	455	24	&	&	CCONJ
ftr-431	455	25	hist	hist	PROPN
ftr-431	455	26	.	.	PUNCT
ftr-431	456	1	rev	rev	PROPN
ftr-431	456	2	.	.	PROPN
ftr-431	456	3	245	245	NUM
ftr-431	456	4	,	,	PUNCT
ftr-431	456	5	256	256	NUM
ftr-431	456	6	-	-	SYM
ftr-431	456	7	257	257	NUM
ftr-431	456	8	(	(	PUNCT
ftr-431	456	9	1996	1996	NUM
ftr-431	456	10	)	)	PUNCT
ftr-431	456	11	.	.	PUNCT
ftr-431	457	1	82	82	NUM
ftr-431	457	2	.	.	PUNCT
ftr-431	457	3	stephen	stephen	PROPN
ftr-431	457	4	n.	n.	PROPN
ftr-431	457	5	subrin	subrin	PROPN
ftr-431	457	6	,	,	PUNCT
ftr-431	457	7	how	how	SCONJ
ftr-431	457	8	equity	equity	NOUN
ftr-431	457	9	conquered	conquer	VERB
ftr-431	457	10	common	common	ADJ
ftr-431	457	11	law	law	NOUN
ftr-431	457	12	:	:	PUNCT
ftr-431	457	13	the	the	DET
ftr-431	457	14	federal	federal	ADJ
ftr-431	457	15	rules	rule	NOUN
ftr-431	457	16	of	of	ADP
ftr-431	457	17	civil	civil	ADJ
ftr-431	457	18	procedure	procedure	NOUN
ftr-431	457	19	in	in	ADP
ftr-431	457	20	historical	historical	ADJ
ftr-431	457	21	perspective	perspective	NOUN
ftr-431	457	22	,	,	PUNCT
ftr-431	457	23	135	135	NUM
ftr-431	457	24	u.	u.	PROPN
ftr-431	457	25	pa	pa	PROPN
ftr-431	457	26	.	.	PUNCT
ftr-431	457	27	l.	l.	PROPN
ftr-431	457	28	rev	rev	PROPN
ftr-431	457	29	.	.	PROPN
ftr-431	457	30	909	909	NUM
ftr-431	457	31	,	,	PUNCT
ftr-431	457	32	914	914	NUM
ftr-431	457	33	(	(	PUNCT
ftr-431	457	34	1987	1987	NUM
ftr-431	457	35	)	)	PUNCT
ftr-431	457	36	.	.	PUNCT
ftr-431	458	1	“	"	PUNCT
ftr-431	458	2	lawyers	lawyer	NOUN
ftr-431	458	3	well	well	ADV
ftr-431	458	4	into	into	ADP
ftr-431	458	5	the	the	DET
ftr-431	458	6	nineteenth	nineteenth	ADJ
ftr-431	458	7	century	century	NOUN
ftr-431	458	8	on	on	ADP
ftr-431	458	9	both	both	DET
ftr-431	458	10	sides	side	NOUN
ftr-431	458	11	of	of	ADP
ftr-431	458	12	the	the	DET
ftr-431	458	13	atlantic	atlantic	PROPN
ftr-431	458	14	viewed	view	VERB
ftr-431	458	15	the	the	DET
ftr-431	458	16	‘	'	PUNCT
ftr-431	458	17	common	common	ADJ
ftr-431	458	18	law	law	NOUN
ftr-431	458	19	’	'	PUNCT
ftr-431	458	20	procedural	procedural	ADJ
ftr-431	458	21	system	system	NOUN
ftr-431	458	22	as	as	ADP
ftr-431	458	23	comprising	comprise	VERB
ftr-431	458	24	the	the	DET
ftr-431	458	25	writ	writ	NOUN
ftr-431	458	26	or	or	CCONJ
ftr-431	458	27	form	form	NOUN
ftr-431	458	28	of	of	ADP
ftr-431	458	29	action	action	NOUN
ftr-431	458	30	,	,	PUNCT
ftr-431	458	31	the	the	DET
ftr-431	458	32	jury	jury	NOUN
ftr-431	458	33	,	,	PUNCT
ftr-431	458	34	and	and	CCONJ
ftr-431	458	35	the	the	DET
ftr-431	458	36	technical	technical	ADJ
ftr-431	458	37	pleading	pleading	NOUN
ftr-431	458	38	requirements	requirement	NOUN
ftr-431	458	39	that	that	PRON
ftr-431	458	40	attempted	attempt	VERB
ftr-431	458	41	to	to	PART
ftr-431	458	42	reduce	reduce	VERB
ftr-431	458	43	cases	case	NOUN
ftr-431	458	44	to	to	ADP
ftr-431	458	45	a	a	DET
ftr-431	458	46	single	single	ADJ
ftr-431	458	47	issue	issue	NOUN
ftr-431	458	48	.	.	PUNCT
ftr-431	458	49	”	"	PUNCT
ftr-431	459	1	i	i	PRON
ftr-431	459	2	d.	d.	VERB
ftr-431	459	3	at	at	ADP
ftr-431	459	4	917	917	NUM
ftr-431	459	5	.	.	PUNCT
ftr-431	460	1	previously	previously	ADV
ftr-431	460	2	,	,	PUNCT
ftr-431	460	3	there	there	PRON
ftr-431	460	4	were	be	VERB
ftr-431	460	5	multiple	multiple	ADJ
ftr-431	460	6	,	,	PUNCT
ftr-431	460	7	competing	compete	VERB
ftr-431	460	8	courts	court	NOUN
ftr-431	460	9	.	.	PUNCT
ftr-431	461	1	see	see	VERB
ftr-431	461	2	supra	supra	PROPN
ftr-431	461	3	note	note	PROPN
ftr-431	461	4	81	81	NUM
ftr-431	461	5	.	.	PUNCT
ftr-431	461	6	83	83	NUM
ftr-431	461	7	.	.	PUNCT
ftr-431	462	1	i	i	PRON
ftr-431	462	2	d.	d.	PROPN
ftr-431	462	3	at	at	ADP
ftr-431	462	4	918	918	NUM
ftr-431	462	5	(	(	PUNCT
ftr-431	462	6	footnotes	footnote	NOUN
ftr-431	462	7	omitted	omit	VERB
ftr-431	462	8	)	)	PUNCT
ftr-431	462	9	.	.	PUNCT
ftr-431	463	1	84	84	NUM
ftr-431	463	2	.	.	PUNCT
ftr-431	464	1	see	see	VERB
ftr-431	464	2	kennedy	kennedy	PROPN
ftr-431	464	3	,	,	PUNCT
ftr-431	464	4	supra	supra	PROPN
ftr-431	464	5	note	note	PROPN
ftr-431	464	6	80	80	NUM
ftr-431	464	7	,	,	PUNCT
ftr-431	464	8	at	at	ADP
ftr-431	464	9	612	612	NUM
ftr-431	464	10	.	.	PUNCT
ftr-431	464	11	85	85	NUM
ftr-431	464	12	.	.	PUNCT
ftr-431	465	1	i	i	PRON
ftr-431	465	2	d.	d.	PROPN
ftr-431	465	3	86	86	NUM
ftr-431	465	4	.	.	PUNCT
ftr-431	466	1	see	see	VERB
ftr-431	466	2	kennedy	kennedy	PROPN
ftr-431	466	3	,	,	PUNCT
ftr-431	466	4	supra	supra	PROPN
ftr-431	466	5	note	note	PROPN
ftr-431	466	6	80	80	NUM
ftr-431	466	7	,	,	PUNCT
ftr-431	466	8	at	at	ADP
ftr-431	466	9	627	627	NUM
ftr-431	466	10	(	(	PUNCT
ftr-431	466	11	“	"	PUNCT
ftr-431	466	12	equitable	equitable	ADJ
ftr-431	466	13	remedies	remedy	NOUN
ftr-431	466	14	can	can	AUX
ftr-431	466	15	be	be	AUX
ftr-431	466	16	divided	divide	VERB
ftr-431	466	17	into	into	ADP
ftr-431	466	18	two	two	NUM
ftr-431	466	19	kinds	kind	NOUN
ftr-431	466	20	:	:	PUNCT
ftr-431	466	21	coercive	coercive	ADJ
ftr-431	466	22	and	and	CCONJ
ftr-431	466	23	restitutionary	restitutionary	ADJ
ftr-431	466	24	.	.	PUNCT
ftr-431	467	1	coercive	coercive	ADJ
ftr-431	467	2	,	,	PUNCT
ftr-431	467	3	or	or	CCONJ
ftr-431	467	4	injunctive	injunctive	ADJ
ftr-431	467	5	,	,	PUNCT
ftr-431	467	6	remedies	remedy	NOUN
ftr-431	467	7	are	be	AUX
ftr-431	467	8	the	the	DET
ftr-431	467	9	most	most	ADV
ftr-431	467	10	common	common	ADJ
ftr-431	467	11	.	.	PUNCT
ftr-431	467	12	”	"	PUNCT
ftr-431	467	13	)	)	PUNCT
ftr-431	467	14	.	.	PUNCT
ftr-431	468	1	87	87	NUM
ftr-431	468	2	.	.	PUNCT
ftr-431	469	1	see	see	VERB
ftr-431	469	2	the	the	DET
ftr-431	469	3	honorable	honorable	ADJ
ftr-431	469	4	marcia	marcia	PROPN
ftr-431	469	5	s.	s.	PROPN
ftr-431	469	6	krieger	krieger	PROPN
ftr-431	469	7	,	,	PUNCT
ftr-431	469	8	“	"	PUNCT
ftr-431	469	9	the	the	DET
ftr-431	469	10	bankruptcy	bankruptcy	NOUN
ftr-431	469	11	court	court	NOUN
ftr-431	469	12	is	be	AUX
ftr-431	469	13	a	a	DET
ftr-431	469	14	court	court	NOUN
ftr-431	469	15	of	of	ADP
ftr-431	469	16	equity	equity	NOUN
ftr-431	469	17	”	"	PUNCT
ftr-431	469	18	:	:	PUNCT
ftr-431	469	19	what	what	PRON
ftr-431	469	20	does	do	AUX
ftr-431	469	21	that	that	PRON
ftr-431	469	22	mean	mean	VERB
ftr-431	469	23	?	?	PUNCT
ftr-431	469	24	,	,	PUNCT
ftr-431	469	25	50	50	NUM
ftr-431	469	26	s.c	s.c	PROPN
ftr-431	469	27	.	.	PROPN
ftr-431	469	28	l.	l.	PROPN
ftr-431	469	29	rev	rev	PROPN
ftr-431	469	30	.	.	PROPN
ftr-431	469	31	275	275	NUM
ftr-431	469	32	,	,	PUNCT
ftr-431	469	33	281	281	NUM
ftr-431	469	34	(	(	PUNCT
ftr-431	469	35	1999	1999	NUM
ftr-431	469	36	)	)	PUNCT
ftr-431	469	37	.	.	PUNCT
ftr-431	470	1	88	88	NUM
ftr-431	470	2	.	.	PUNCT
ftr-431	471	1	see	see	VERB
ftr-431	471	2	kroger	kroger	NOUN
ftr-431	471	3	,	,	PUNCT
ftr-431	471	4	supra	supra	PROPN
ftr-431	471	5	note	note	PROPN
ftr-431	471	6	7	7	NUM
ftr-431	471	7	,	,	PUNCT
ftr-431	471	8	at	at	ADP
ftr-431	471	9	1433	1433	NUM
ftr-431	471	10	.	.	PUNCT
ftr-431	472	1	89	89	NUM
ftr-431	472	2	.	.	PUNCT
ftr-431	473	1	moser	moser	PROPN
ftr-431	473	2	,	,	PUNCT
ftr-431	473	3	supra	supra	PROPN
ftr-431	473	4	note	note	PROPN
ftr-431	473	5	81	81	NUM
ftr-431	473	6	,	,	PUNCT
ftr-431	473	7	at	at	ADP
ftr-431	473	8	484	484	NUM
ftr-431	473	9	(	(	PUNCT
ftr-431	473	10	footnote	footnote	NOUN
ftr-431	473	11	omitted	omit	VERB
ftr-431	473	12	)	)	PUNCT
ftr-431	473	13	.	.	PUNCT
ftr-431	474	1	historically	historically	ADV
ftr-431	474	2	,	,	PUNCT
ftr-431	474	3	certain	certain	ADJ
ftr-431	474	4	causes	cause	NOUN
ftr-431	474	5	of	of	ADP
ftr-431	474	6	action	action	NOUN
ftr-431	474	7	,	,	PUNCT
ftr-431	474	8	such	such	ADJ
ftr-431	474	9	as	as	ADP
ftr-431	474	10	accountings	accounting	NOUN
ftr-431	474	11	and	and	CCONJ
ftr-431	474	12	novel	novel	ADJ
ftr-431	474	13	disseisin	disseisin	NOUN
ftr-431	474	14	,	,	PUNCT
ftr-431	474	15	were	be	AUX
ftr-431	474	16	cognizable	cognizable	ADJ
ftr-431	474	17	only	only	ADV
ftr-431	474	18	in	in	ADP
ftr-431	474	19	equity	equity	NOUN
ftr-431	474	20	courts	court	NOUN
ftr-431	474	21	.	.	PUNCT
ftr-431	475	1	see	see	VERB
ftr-431	475	2	,	,	PUNCT
ftr-431	475	3	e.g.	e.g.	ADV
ftr-431	475	4	,	,	PUNCT
ftr-431	475	5	natalie	natalie	PROPN
ftr-431	475	6	a.	a.	PROPN
ftr-431	475	7	dejarlais	dejarlais	PROPN
ftr-431	475	8	,	,	PUNCT
ftr-431	475	9	note	note	VERB
ftr-431	475	10	,	,	PUNCT
ftr-431	475	11	the	the	DET
ftr-431	475	12	consumer	consumer	NOUN
ftr-431	475	13	trust	trust	NOUN
ftr-431	475	14	fund	fund	PROPN
ftr-431	475	15	:	:	PUNCT
ftr-431	475	16	a	a	DET
ftr-431	475	17	cy	cy	PROPN
ftr-431	475	18	pres	pres	PROPN
ftr-431	475	19	solution	solution	NOUN
ftr-431	475	20	to	to	ADP
ftr-431	475	21	undistributed	undistributed	ADJ
ftr-431	475	22	2001	2001	NUM
ftr-431	475	23	]	]	PUNCT
ftr-431	475	24	equity	equity	NOUN
ftr-431	475	25	and	and	CCONJ
ftr-431	475	26	the	the	DET
ftr-431	475	27	article	article	NOUN
ftr-431	475	28	i	i	PRON
ftr-431	475	29	court	court	VERB
ftr-431	475	30	373	373	NUM
ftr-431	475	31	and	and	CCONJ
ftr-431	475	32	defenses	defense	NOUN
ftr-431	475	33	,	,	PUNCT
ftr-431	475	34	and	and	CCONJ
ftr-431	475	35	its	its	PRON
ftr-431	475	36	system	system	NOUN
ftr-431	475	37	of	of	ADP
ftr-431	475	38	discovery	discovery	NOUN
ftr-431	475	39	.	.	PUNCT
ftr-431	476	1	furthermore	furthermore	ADV
ftr-431	476	2	,	,	PUNCT
ftr-431	476	3	actions	action	NOUN
ftr-431	476	4	in	in	ADP
ftr-431	476	5	equity90	equity90	NOUN
ftr-431	476	6	91	91	NUM
ftr-431	476	7	also	also	ADV
ftr-431	476	8	generally	generally	ADV
ftr-431	476	9	were	be	AUX
ftr-431	476	10	not	not	PART
ftr-431	476	11	triable	triable	ADJ
ftr-431	476	12	by	by	ADP
ftr-431	476	13	jury	jury	NOUN
ftr-431	476	14	,	,	PUNCT
ftr-431	476	15	and	and	CCONJ
ftr-431	476	16	“	"	PUNCT
ftr-431	476	17	certain	certain	ADJ
ftr-431	476	18	forms	form	NOUN
ftr-431	476	19	of	of	ADP
ftr-431	476	20	property	property	NOUN
ftr-431	476	21	,	,	PUNCT
ftr-431	476	22	such92	such92	NOUN
ftr-431	476	23	as	as	ADP
ftr-431	476	24	mortgages	mortgage	NOUN
ftr-431	476	25	and	and	CCONJ
ftr-431	476	26	trusts	trust	NOUN
ftr-431	476	27	,	,	PUNCT
ftr-431	476	28	were	be	AUX
ftr-431	476	29	recognized	recognize	VERB
ftr-431	476	30	only	only	ADV
ftr-431	476	31	in	in	ADP
ftr-431	476	32	equity	equity	NOUN
ftr-431	476	33	courts	court	NOUN
ftr-431	476	34	.	.	PUNCT
ftr-431	477	1	”93	”93	PROPN
ftr-431	477	2	equity	equity	NOUN
ftr-431	477	3	developed	develop	VERB
ftr-431	477	4	maxims	maxim	NOUN
ftr-431	477	5	that	that	PRON
ftr-431	477	6	limited	limit	VERB
ftr-431	477	7	its	its	PRON
ftr-431	477	8	application	application	NOUN
ftr-431	477	9	to	to	ADP
ftr-431	477	10	those	those	DET
ftr-431	477	11	cases	case	NOUN
ftr-431	477	12	in	in	ADP
ftr-431	477	13	which	which	PRON
ftr-431	477	14	it	it	PRON
ftr-431	477	15	was	be	AUX
ftr-431	477	16	thought	think	VERB
ftr-431	477	17	justice	justice	NOUN
ftr-431	477	18	could	could	AUX
ftr-431	477	19	be	be	AUX
ftr-431	477	20	done	do	VERB
ftr-431	477	21	through	through	ADP
ftr-431	477	22	equity	equity	NOUN
ftr-431	477	23	.	.	PUNCT
ftr-431	478	1	those	those	DET
ftr-431	478	2	maxims	maxim	NOUN
ftr-431	478	3	include	include	VERB
ftr-431	478	4	,	,	PUNCT
ftr-431	478	5	“	"	PUNCT
ftr-431	478	6	equity	equity	NOUN
ftr-431	478	7	does	do	AUX
ftr-431	478	8	not	not	PART
ftr-431	478	9	suffer	suffer	VERB
ftr-431	478	10	wrong	wrong	ADJ
ftr-431	478	11	to	to	PART
ftr-431	478	12	be	be	AUX
ftr-431	478	13	without	without	ADP
ftr-431	478	14	a	a	DET
ftr-431	478	15	remedy	remedy	NOUN
ftr-431	478	16	”	"	PUNCT
ftr-431	478	17	and	and	CCONJ
ftr-431	478	18	“	"	PUNCT
ftr-431	478	19	he	he	PRON
ftr-431	478	20	who94	who94	VERB
ftr-431	478	21	seeks	seek	VERB
ftr-431	478	22	equity	equity	NOUN
ftr-431	478	23	must	must	AUX
ftr-431	478	24	do	do	VERB
ftr-431	478	25	equity	equity	NOUN
ftr-431	478	26	.	.	PUNCT
ftr-431	478	27	”	"	PUNCT
ftr-431	479	1	in	in	ADP
ftr-431	479	2	addition	addition	NOUN
ftr-431	479	3	,	,	PUNCT
ftr-431	479	4	equitable	equitable	ADJ
ftr-431	479	5	relief	relief	NOUN
ftr-431	479	6	was	be	AUX
ftr-431	479	7	available	available	ADJ
ftr-431	479	8	only95	only95	PROPN
ftr-431	479	9	in	in	ADP
ftr-431	479	10	equity	equity	NOUN
ftr-431	479	11	courts	court	NOUN
ftr-431	479	12	,	,	PUNCT
ftr-431	479	13	and	and	CCONJ
ftr-431	479	14	only	only	ADV
ftr-431	479	15	when	when	SCONJ
ftr-431	479	16	there	there	PRON
ftr-431	479	17	was	be	VERB
ftr-431	479	18	no	no	DET
ftr-431	479	19	adequate	adequate	ADJ
ftr-431	479	20	remedy	remedy	NOUN
ftr-431	479	21	at	at	ADP
ftr-431	479	22	law.96	law.96	NOUN
ftr-431	479	23	97	97	NUM
ftr-431	479	24	furthermore	furthermore	ADV
ftr-431	479	25	,	,	PUNCT
ftr-431	479	26	equitable	equitable	ADJ
ftr-431	479	27	defenses	defense	NOUN
ftr-431	479	28	were	be	AUX
ftr-431	479	29	appropriately	appropriately	ADV
ftr-431	479	30	raised	raise	VERB
ftr-431	479	31	in	in	ADP
ftr-431	479	32	response	response	NOUN
ftr-431	479	33	to	to	ADP
ftr-431	479	34	equitable	equitable	ADJ
ftr-431	479	35	claims	claim	NOUN
ftr-431	479	36	,	,	PUNCT
ftr-431	479	37	not	not	PART
ftr-431	479	38	claims	claim	VERB
ftr-431	479	39	at	at	ADP
ftr-431	479	40	law	law	NOUN
ftr-431	479	41	.	.	PUNCT
ftr-431	480	1	equitable	equitable	ADJ
ftr-431	480	2	defenses	defense	NOUN
ftr-431	480	3	include	include	VERB
ftr-431	480	4	laches,98	laches,98	NOUN
ftr-431	480	5	equitable	equitable	ADJ
ftr-431	480	6	recoupment	recoupment	NOUN
ftr-431	480	7	,	,	PUNCT
ftr-431	480	8	and	and	CCONJ
ftr-431	480	9	equitable	equitable	ADJ
ftr-431	480	10	estoppel	estoppel	NOUN
ftr-431	480	11	.	.	PUNCT
ftr-431	481	1	laches	lache	NOUN
ftr-431	481	2	is	be	AUX
ftr-431	481	3	an	an	DET
ftr-431	481	4	equitable	equitable	ADJ
ftr-431	481	5	defense	defense	NOUN
ftr-431	481	6	that	that	PRON
ftr-431	481	7	refers	refer	VERB
ftr-431	481	8	to	to	ADP
ftr-431	481	9	the	the	DET
ftr-431	481	10	staleness	staleness	NOUN
ftr-431	481	11	of	of	ADP
ftr-431	481	12	a	a	DET
ftr-431	481	13	claim	claim	NOUN
ftr-431	481	14	,	,	PUNCT
ftr-431	481	15	serving	serve	VERB
ftr-431	481	16	a	a	DET
ftr-431	481	17	role	role	NOUN
ftr-431	481	18	similar	similar	ADJ
ftr-431	481	19	to	to	ADP
ftr-431	481	20	that	that	PRON
ftr-431	481	21	of	of	ADP
ftr-431	481	22	a	a	DET
ftr-431	481	23	statute99	statute99	NOUN
ftr-431	481	24	of	of	ADP
ftr-431	481	25	limitations	limitation	NOUN
ftr-431	481	26	,	,	PUNCT
ftr-431	481	27	which	which	PRON
ftr-431	481	28	generally	generally	ADV
ftr-431	481	29	did	do	AUX
ftr-431	481	30	not	not	PART
ftr-431	481	31	exist	exist	VERB
ftr-431	481	32	in	in	ADP
ftr-431	481	33	equity	equity	NOUN
ftr-431	481	34	.	.	PUNCT
ftr-431	482	1	for	for	ADP
ftr-431	482	2	example	example	NOUN
ftr-431	482	3	,	,	PUNCT
ftr-431	482	4	in	in	ADP
ftr-431	482	5	tax100	tax100	PROPN
ftr-431	482	6	funds	fund	NOUN
ftr-431	482	7	in	in	ADP
ftr-431	482	8	consumer	consumer	NOUN
ftr-431	482	9	class	class	NOUN
ftr-431	482	10	actions	action	NOUN
ftr-431	482	11	,	,	PUNCT
ftr-431	482	12	38	38	NUM
ftr-431	482	13	hastings	hastings	PROPN
ftr-431	482	14	l.j	l.j	PROPN
ftr-431	482	15	.	.	PROPN
ftr-431	482	16	729	729	NUM
ftr-431	482	17	,	,	PUNCT
ftr-431	482	18	732	732	NUM
ftr-431	482	19	(	(	PUNCT
ftr-431	482	20	1987	1987	NUM
ftr-431	482	21	)	)	PUNCT
ftr-431	482	22	(	(	PUNCT
ftr-431	482	23	“	"	PUNCT
ftr-431	482	24	the	the	DET
ftr-431	482	25	class	class	NOUN
ftr-431	482	26	action	action	NOUN
ftr-431	482	27	originated	originate	VERB
ftr-431	482	28	in	in	ADP
ftr-431	482	29	the	the	DET
ftr-431	482	30	english	english	ADJ
ftr-431	482	31	courts	court	NOUN
ftr-431	482	32	of	of	ADP
ftr-431	482	33	chancery	chancery	NOUN
ftr-431	482	34	with	with	ADP
ftr-431	482	35	the	the	DET
ftr-431	482	36	‘	'	PUNCT
ftr-431	482	37	bill	bill	NOUN
ftr-431	482	38	of	of	ADP
ftr-431	482	39	peace	peace	NOUN
ftr-431	482	40	.	.	PUNCT
ftr-431	482	41	’	'	PUNCT
ftr-431	483	1	a	a	DET
ftr-431	483	2	creature	creature	NOUN
ftr-431	483	3	of	of	ADP
ftr-431	483	4	equity	equity	NOUN
ftr-431	483	5	,	,	PUNCT
ftr-431	483	6	the	the	DET
ftr-431	483	7	bill	bill	NOUN
ftr-431	483	8	of	of	ADP
ftr-431	483	9	peace	peace	NOUN
ftr-431	483	10	allowed	allow	VERB
ftr-431	483	11	a	a	DET
ftr-431	483	12	representative	representative	NOUN
ftr-431	483	13	of	of	ADP
ftr-431	483	14	a	a	DET
ftr-431	483	15	group	group	NOUN
ftr-431	483	16	of	of	ADP
ftr-431	483	17	similarly	similarly	ADV
ftr-431	483	18	injured	injure	VERB
ftr-431	483	19	persons	person	NOUN
ftr-431	483	20	to	to	PART
ftr-431	483	21	bring	bring	VERB
ftr-431	483	22	suit	suit	NOUN
ftr-431	483	23	on	on	ADP
ftr-431	483	24	behalf	behalf	NOUN
ftr-431	483	25	of	of	ADP
ftr-431	483	26	absent	absent	ADJ
ftr-431	483	27	class	class	NOUN
ftr-431	483	28	members	member	NOUN
ftr-431	483	29	as	as	ADV
ftr-431	483	30	well	well	ADV
ftr-431	483	31	as	as	ADP
ftr-431	483	32	herself	herself	PRON
ftr-431	483	33	.	.	PUNCT
ftr-431	483	34	”	"	PUNCT
ftr-431	483	35	)	)	PUNCT
ftr-431	483	36	.	.	PUNCT
ftr-431	484	1	see	see	AUX
ftr-431	484	2	also	also	ADV
ftr-431	484	3	subrin	subrin	ADJ
ftr-431	484	4	,	,	PUNCT
ftr-431	484	5	supra	supra	PROPN
ftr-431	484	6	note	note	PROPN
ftr-431	484	7	82	82	NUM
ftr-431	484	8	,	,	PUNCT
ftr-431	484	9	at	at	ADP
ftr-431	484	10	915	915	NUM
ftr-431	484	11	(	(	PUNCT
ftr-431	484	12	“	"	PUNCT
ftr-431	484	13	the	the	DET
ftr-431	484	14	writ	writ	NOUN
ftr-431	484	15	of	of	ADP
ftr-431	484	16	novel	novel	ADJ
ftr-431	484	17	disseisin	disseisin	NOUN
ftr-431	484	18	.	.	PUNCT
ftr-431	484	19	.	.	PUNCT
ftr-431	485	1	.	.	PUNCT
ftr-431	485	2	was	be	AUX
ftr-431	485	3	designed	design	VERB
ftr-431	485	4	to	to	PART
ftr-431	485	5	provide	provide	VERB
ftr-431	485	6	for	for	ADP
ftr-431	485	7	the	the	DET
ftr-431	485	8	rapid	rapid	ADJ
ftr-431	485	9	ejection	ejection	NOUN
ftr-431	485	10	of	of	ADP
ftr-431	485	11	one	one	NUM
ftr-431	485	12	who	who	PRON
ftr-431	485	13	was	be	AUX
ftr-431	485	14	wrongfully	wrongfully	ADV
ftr-431	485	15	on	on	ADP
ftr-431	485	16	the	the	DET
ftr-431	485	17	plaintiff	plaintiff	NOUN
ftr-431	485	18	’s	’s	PART
ftr-431	485	19	land	land	NOUN
ftr-431	485	20	.	.	PUNCT
ftr-431	485	21	”	"	PUNCT
ftr-431	485	22	)	)	PUNCT
ftr-431	485	23	.	.	PUNCT
ftr-431	486	1	90	90	NUM
ftr-431	486	2	.	.	PUNCT
ftr-431	487	1	equitable	equitable	ADJ
ftr-431	487	2	defenses	defense	NOUN
ftr-431	487	3	include	include	VERB
ftr-431	487	4	laches	lache	NOUN
ftr-431	487	5	,	,	PUNCT
ftr-431	487	6	see	see	VERB
ftr-431	487	7	kennedy	kennedy	PROPN
ftr-431	487	8	,	,	PUNCT
ftr-431	487	9	supra	supra	PROPN
ftr-431	487	10	note	note	PROPN
ftr-431	487	11	80	80	NUM
ftr-431	487	12	,	,	PUNCT
ftr-431	487	13	at	at	ADP
ftr-431	487	14	622	622	NUM
ftr-431	487	15	(	(	PUNCT
ftr-431	487	16	“	"	PUNCT
ftr-431	487	17	along	along	ADP
ftr-431	487	18	with	with	ADP
ftr-431	487	19	the	the	DET
ftr-431	487	20	unclean	unclean	ADJ
ftr-431	487	21	hands	hand	NOUN
ftr-431	487	22	doctrine	doctrine	NOUN
ftr-431	487	23	.	.	PUNCT
ftr-431	487	24	.	.	PUNCT
ftr-431	487	25	.	.	PUNCT
ftr-431	488	1	laches	lache	NOUN
ftr-431	488	2	is	be	AUX
ftr-431	488	3	the	the	DET
ftr-431	488	4	chief	chief	ADJ
ftr-431	488	5	defense	defense	NOUN
ftr-431	488	6	to	to	PART
ftr-431	488	7	equitable	equitable	ADJ
ftr-431	488	8	claims	claim	NOUN
ftr-431	488	9	brought	bring	VERB
ftr-431	488	10	by	by	ADP
ftr-431	488	11	a	a	DET
ftr-431	488	12	plaintiff	plaintiff	NOUN
ftr-431	488	13	who	who	PRON
ftr-431	488	14	has	have	AUX
ftr-431	488	15	unreasonably	unreasonably	ADV
ftr-431	488	16	delayed	delay	VERB
ftr-431	488	17	his	his	PRON
ftr-431	488	18	claim	claim	NOUN
ftr-431	488	19	.	.	PUNCT
ftr-431	488	20	”	"	PUNCT
ftr-431	488	21	)	)	PUNCT
ftr-431	488	22	;	;	PUNCT
ftr-431	488	23	unclean	unclean	ADJ
ftr-431	488	24	hands	hand	NOUN
ftr-431	488	25	,	,	PUNCT
ftr-431	488	26	george	george	PROPN
ftr-431	488	27	keeton	keeton	PROPN
ftr-431	488	28	,	,	PUNCT
ftr-431	488	29	an	an	DET
ftr-431	488	30	introduction	introduction	NOUN
ftr-431	488	31	to	to	ADP
ftr-431	488	32	equity	equity	NOUN
ftr-431	488	33	112	112	NUM
ftr-431	488	34	(	(	PUNCT
ftr-431	488	35	6th	6th	ADJ
ftr-431	488	36	ed	ed	NOUN
ftr-431	488	37	.	.	PUNCT
ftr-431	488	38	1965	1965	NUM
ftr-431	488	39	)	)	PUNCT
ftr-431	488	40	(	(	PUNCT
ftr-431	488	41	“	"	PUNCT
ftr-431	488	42	he	he	PRON
ftr-431	488	43	who	who	PRON
ftr-431	488	44	comes	come	VERB
ftr-431	488	45	into	into	ADP
ftr-431	488	46	equity	equity	NOUN
ftr-431	488	47	must	must	AUX
ftr-431	488	48	come	come	VERB
ftr-431	488	49	with	with	ADP
ftr-431	488	50	clean	clean	ADJ
ftr-431	488	51	hands	hand	NOUN
ftr-431	488	52	.	.	PUNCT
ftr-431	488	53	”	"	PUNCT
ftr-431	488	54	)	)	PUNCT
ftr-431	488	55	;	;	PUNCT
ftr-431	488	56	equitable	equitable	ADJ
ftr-431	488	57	estoppel	estoppel	NOUN
ftr-431	488	58	,	,	PUNCT
ftr-431	488	59	see	see	VERB
ftr-431	488	60	john	john	PROPN
ftr-431	488	61	m.	m.	PROPN
ftr-431	488	62	maguire	maguire	PROPN
ftr-431	488	63	&	&	CCONJ
ftr-431	488	64	philip	philip	PROPN
ftr-431	488	65	zimet	zimet	PROPN
ftr-431	488	66	,	,	PUNCT
ftr-431	488	67	hobson	hobson	PROPN
ftr-431	488	68	’s	’s	PART
ftr-431	488	69	choice	choice	NOUN
ftr-431	488	70	and	and	CCONJ
ftr-431	488	71	similar	similar	ADJ
ftr-431	488	72	practices	practice	NOUN
ftr-431	488	73	in	in	ADP
ftr-431	488	74	federal	federal	ADJ
ftr-431	488	75	taxation	taxation	NOUN
ftr-431	488	76	,	,	PUNCT
ftr-431	488	77	48	48	NUM
ftr-431	488	78	harv	harv	NOUN
ftr-431	488	79	.	.	PUNCT
ftr-431	489	1	l.	l.	PROPN
ftr-431	489	2	rev	rev	PROPN
ftr-431	489	3	.	.	PROPN
ftr-431	489	4	1281	1281	NUM
ftr-431	489	5	,	,	PUNCT
ftr-431	489	6	1321	1321	NUM
ftr-431	489	7	(	(	PUNCT
ftr-431	489	8	1935	1935	NUM
ftr-431	489	9	)	)	PUNCT
ftr-431	489	10	;	;	PUNCT
ftr-431	489	11	and	and	CCONJ
ftr-431	489	12	equitable	equitable	ADJ
ftr-431	489	13	recoupment	recoupment	NOUN
ftr-431	489	14	,	,	PUNCT
ftr-431	489	15	see	see	VERB
ftr-431	489	16	i	i	PRON
ftr-431	489	17	d.	d.	PROPN
ftr-431	489	18	91	91	NUM
ftr-431	489	19	.	.	PUNCT
ftr-431	490	1	see	see	VERB
ftr-431	490	2	kroger	kroger	NOUN
ftr-431	490	3	,	,	PUNCT
ftr-431	490	4	supra	supra	PROPN
ftr-431	490	5	note	note	PROPN
ftr-431	490	6	7	7	NUM
ftr-431	490	7	,	,	PUNCT
ftr-431	490	8	at	at	ADP
ftr-431	490	9	1433	1433	NUM
ftr-431	490	10	.	.	PUNCT
ftr-431	491	1	92	92	NUM
ftr-431	491	2	.	.	PUNCT
ftr-431	492	1	see	see	VERB
ftr-431	492	2	subrin	subrin	NOUN
ftr-431	492	3	,	,	PUNCT
ftr-431	492	4	supra	supra	PROPN
ftr-431	492	5	note	note	PROPN
ftr-431	492	6	82	82	NUM
ftr-431	492	7	,	,	PUNCT
ftr-431	492	8	at	at	ADP
ftr-431	492	9	920	920	NUM
ftr-431	492	10	.	.	PUNCT
ftr-431	493	1	93	93	NUM
ftr-431	493	2	.	.	PUNCT
ftr-431	494	1	see	see	VERB
ftr-431	494	2	kroger	kroger	NOUN
ftr-431	494	3	,	,	PUNCT
ftr-431	494	4	supra	supra	PROPN
ftr-431	494	5	note	note	PROPN
ftr-431	494	6	7	7	NUM
ftr-431	494	7	,	,	PUNCT
ftr-431	494	8	at	at	ADP
ftr-431	494	9	1433	1433	NUM
ftr-431	494	10	.	.	PUNCT
ftr-431	495	1	94	94	NUM
ftr-431	495	2	.	.	PUNCT
ftr-431	496	1	keeton	keeton	PROPN
ftr-431	496	2	,	,	PUNCT
ftr-431	496	3	supra	supra	PROPN
ftr-431	496	4	note	note	PROPN
ftr-431	496	5	90	90	NUM
ftr-431	496	6	,	,	PUNCT
ftr-431	496	7	at	at	ADP
ftr-431	496	8	89	89	NUM
ftr-431	496	9	.	.	PUNCT
ftr-431	496	10	95	95	NUM
ftr-431	496	11	.	.	PUNCT
ftr-431	497	1	i	i	PRON
ftr-431	497	2	d.	d.	PROPN
ftr-431	497	3	at	at	ADP
ftr-431	497	4	87	87	NUM
ftr-431	497	5	-	-	SYM
ftr-431	497	6	117	117	NUM
ftr-431	497	7	.	.	PUNCT
ftr-431	498	1	“	"	PUNCT
ftr-431	498	2	this	this	DET
ftr-431	498	3	maxim	maxim	NOUN
ftr-431	498	4	.	.	PUNCT
ftr-431	498	5	.	.	PUNCT
ftr-431	498	6	.	.	PUNCT
ftr-431	499	1	is	be	AUX
ftr-431	499	2	designed	design	VERB
ftr-431	499	3	to	to	PART
ftr-431	499	4	prevent	prevent	VERB
ftr-431	499	5	the	the	DET
ftr-431	499	6	unjust	unjust	ADJ
ftr-431	499	7	enrichment	enrichment	NOUN
ftr-431	499	8	of	of	ADP
ftr-431	499	9	the	the	DET
ftr-431	499	10	plaintiff	plaintiff	NOUN
ftr-431	499	11	at	at	ADP
ftr-431	499	12	the	the	DET
ftr-431	499	13	expense	expense	NOUN
ftr-431	499	14	of	of	ADP
ftr-431	499	15	the	the	DET
ftr-431	499	16	defendant	defendant	NOUN
ftr-431	499	17	.	.	PUNCT
ftr-431	499	18	.	.	PUNCT
ftr-431	499	19	.	.	PUNCT
ftr-431	499	20	.	.	PUNCT
ftr-431	499	21	”	"	PUNCT
ftr-431	500	1	kennedy	kennedy	PROPN
ftr-431	500	2	,	,	PUNCT
ftr-431	500	3	supra	supra	PROPN
ftr-431	500	4	note	note	PROPN
ftr-431	500	5	80	80	NUM
ftr-431	500	6	,	,	PUNCT
ftr-431	500	7	at	at	ADP
ftr-431	500	8	618	618	NUM
ftr-431	500	9	.	.	PUNCT
ftr-431	501	1	96	96	NUM
ftr-431	501	2	.	.	PUNCT
ftr-431	502	1	ellen	ellen	PROPN
ftr-431	502	2	e.	e.	PROPN
ftr-431	502	3	sward	sward	PROPN
ftr-431	502	4	,	,	PUNCT
ftr-431	502	5	legislative	legislative	ADJ
ftr-431	502	6	courts	court	NOUN
ftr-431	502	7	,	,	PUNCT
ftr-431	502	8	article	article	NOUN
ftr-431	502	9	iii	iii	PROPN
ftr-431	502	10	,	,	PUNCT
ftr-431	502	11	and	and	CCONJ
ftr-431	502	12	the	the	DET
ftr-431	502	13	seventh	seventh	ADJ
ftr-431	502	14	amendment	amendment	NOUN
ftr-431	502	15	,	,	PUNCT
ftr-431	502	16	77	77	NUM
ftr-431	502	17	n.c	n.c	PROPN
ftr-431	502	18	.	.	PROPN
ftr-431	502	19	l.	l.	PROPN
ftr-431	502	20	rev	rev	PROPN
ftr-431	502	21	.	.	PROPN
ftr-431	502	22	1037	1037	NUM
ftr-431	502	23	,	,	PUNCT
ftr-431	502	24	1041	1041	NUM
ftr-431	502	25	n.15	n.15	ADP
ftr-431	502	26	(	(	PUNCT
ftr-431	502	27	1999	1999	NUM
ftr-431	502	28	)	)	PUNCT
ftr-431	502	29	(	(	PUNCT
ftr-431	502	30	“	"	PUNCT
ftr-431	502	31	courts	court	NOUN
ftr-431	502	32	of	of	ADP
ftr-431	502	33	law	law	NOUN
ftr-431	502	34	,	,	PUNCT
ftr-431	502	35	whose	whose	DET
ftr-431	502	36	jurisdiction	jurisdiction	NOUN
ftr-431	502	37	was	be	AUX
ftr-431	502	38	limited	limit	VERB
ftr-431	502	39	to	to	ADP
ftr-431	502	40	common	common	ADJ
ftr-431	502	41	law	law	NOUN
ftr-431	502	42	writs	writ	NOUN
ftr-431	502	43	,	,	PUNCT
ftr-431	502	44	could	could	AUX
ftr-431	502	45	never	never	ADV
ftr-431	502	46	hear	hear	VERB
ftr-431	502	47	and	and	CCONJ
ftr-431	502	48	decide	decide	VERB
ftr-431	502	49	equitable	equitable	ADJ
ftr-431	502	50	matters	matter	NOUN
ftr-431	502	51	.	.	PUNCT
ftr-431	502	52	”	"	PUNCT
ftr-431	502	53	)	)	PUNCT
ftr-431	503	1	(	(	PUNCT
ftr-431	503	2	citing	cite	VERB
ftr-431	503	3	s.f.c	s.f.c	PROPN
ftr-431	503	4	.	.	PROPN
ftr-431	503	5	milsom	milsom	PROPN
ftr-431	503	6	,	,	PUNCT
ftr-431	503	7	historical	historical	ADJ
ftr-431	503	8	foundations	foundation	NOUN
ftr-431	503	9	of	of	ADP
ftr-431	503	10	the	the	DET
ftr-431	503	11	common	common	ADJ
ftr-431	503	12	law	law	NOUN
ftr-431	503	13	33	33	NUM
ftr-431	503	14	-	-	SYM
ftr-431	503	15	36	36	NUM
ftr-431	503	16	(	(	PUNCT
ftr-431	503	17	2d	2d	NUM
ftr-431	503	18	ed	ed	NOUN
ftr-431	503	19	.	.	PROPN
ftr-431	503	20	1981	1981	NUM
ftr-431	503	21	)	)	PUNCT
ftr-431	503	22	)	)	PUNCT
ftr-431	503	23	.	.	PUNCT
ftr-431	504	1	97	97	NUM
ftr-431	504	2	.	.	PUNCT
ftr-431	505	1	krieger	krieger	PROPN
ftr-431	505	2	,	,	PUNCT
ftr-431	505	3	supra	supra	PROPN
ftr-431	505	4	note	note	PROPN
ftr-431	505	5	87	87	NUM
ftr-431	505	6	,	,	PUNCT
ftr-431	505	7	at	at	ADP
ftr-431	505	8	279	279	NUM
ftr-431	505	9	.	.	PUNCT
ftr-431	506	1	this	this	PRON
ftr-431	506	2	is	be	AUX
ftr-431	506	3	no	no	ADV
ftr-431	506	4	longer	long	ADV
ftr-431	506	5	true	true	ADJ
ftr-431	506	6	in	in	ADP
ftr-431	506	7	practice	practice	NOUN
ftr-431	506	8	.	.	PUNCT
ftr-431	507	1	see	see	VERB
ftr-431	507	2	douglas	douglas	PROPN
ftr-431	507	3	laycock	laycock	PROPN
ftr-431	507	4	,	,	PUNCT
ftr-431	507	5	the	the	DET
ftr-431	507	6	death	death	NOUN
ftr-431	507	7	of	of	ADP
ftr-431	507	8	the	the	DET
ftr-431	507	9	irreparable	irreparable	ADJ
ftr-431	507	10	injury	injury	NOUN
ftr-431	507	11	rule	rule	NOUN
ftr-431	507	12	,	,	PUNCT
ftr-431	507	13	103	103	NUM
ftr-431	507	14	harv	harv	NOUN
ftr-431	507	15	.	.	PUNCT
ftr-431	508	1	l.	l.	PROPN
ftr-431	508	2	rev	rev	PROPN
ftr-431	508	3	.	.	PROPN
ftr-431	508	4	687	687	NUM
ftr-431	508	5	(	(	PUNCT
ftr-431	508	6	1990	1990	NUM
ftr-431	508	7	)	)	PUNCT
ftr-431	508	8	.	.	PUNCT
ftr-431	509	1	98	98	NUM
ftr-431	509	2	.	.	PUNCT
ftr-431	510	1	see	see	VERB
ftr-431	510	2	,	,	PUNCT
ftr-431	510	3	e.g.	e.g.	ADV
ftr-431	510	4	,	,	PUNCT
ftr-431	510	5	county	county	NOUN
ftr-431	510	6	of	of	ADP
ftr-431	510	7	oneida	oneida	PROPN
ftr-431	510	8	v.	v.	ADP
ftr-431	510	9	oneida	oneida	PROPN
ftr-431	510	10	indian	indian	PROPN
ftr-431	510	11	nation	nation	NOUN
ftr-431	510	12	,	,	PUNCT
ftr-431	510	13	470	470	NUM
ftr-431	510	14	u.s	u.s	PROPN
ftr-431	510	15	.	.	PROPN
ftr-431	510	16	226	226	NUM
ftr-431	510	17	,	,	PUNCT
ftr-431	510	18	244	244	NUM
ftr-431	510	19	-	-	SYM
ftr-431	510	20	45	45	NUM
ftr-431	510	21	n.16	n.16	PROPN
ftr-431	510	22	(	(	PUNCT
ftr-431	510	23	1985	1985	NUM
ftr-431	510	24	)	)	PUNCT
ftr-431	510	25	(	(	PUNCT
ftr-431	510	26	“	"	PUNCT
ftr-431	510	27	[	[	X
ftr-431	510	28	a]pplication	a]pplication	NOUN
ftr-431	510	29	of	of	ADP
ftr-431	510	30	the	the	DET
ftr-431	510	31	equitable	equitable	ADJ
ftr-431	510	32	defense	defense	NOUN
ftr-431	510	33	of	of	ADP
ftr-431	510	34	laches	lache	NOUN
ftr-431	510	35	in	in	ADP
ftr-431	510	36	an	an	DET
ftr-431	510	37	action	action	NOUN
ftr-431	510	38	at	at	ADP
ftr-431	510	39	law	law	NOUN
ftr-431	510	40	would	would	AUX
ftr-431	510	41	be	be	AUX
ftr-431	510	42	novel	novel	ADJ
ftr-431	510	43	indeed	indeed	ADV
ftr-431	510	44	.	.	PUNCT
ftr-431	510	45	”	"	PUNCT
ftr-431	510	46	)	)	PUNCT
ftr-431	510	47	;	;	PUNCT
ftr-431	510	48	1	1	NUM
ftr-431	510	49	dan	dan	PROPN
ftr-431	510	50	b.	b.	PROPN
ftr-431	510	51	dobbs	dobbs	PROPN
ftr-431	510	52	,	,	PUNCT
ftr-431	510	53	law	law	NOUN
ftr-431	510	54	of	of	ADP
ftr-431	510	55	remedies	remedy	NOUN
ftr-431	510	56	2.4(2	2.4(2	NUM
ftr-431	510	57	)	)	PUNCT
ftr-431	510	58	,	,	PUNCT
ftr-431	510	59	at	at	ADP
ftr-431	510	60	94	94	NUM
ftr-431	510	61	(	(	PUNCT
ftr-431	510	62	2d	2d	NUM
ftr-431	510	63	ed	ed	NOUN
ftr-431	510	64	.	.	PROPN
ftr-431	510	65	1993	1993	NUM
ftr-431	510	66	)	)	PUNCT
ftr-431	510	67	(	(	PUNCT
ftr-431	510	68	“	"	PUNCT
ftr-431	510	69	discretion	discretion	NOUN
ftr-431	510	70	to	to	PART
ftr-431	510	71	deny	deny	VERB
ftr-431	510	72	legal	legal	ADJ
ftr-431	510	73	relief	relief	NOUN
ftr-431	510	74	would	would	AUX
ftr-431	510	75	mean	mean	VERB
ftr-431	510	76	that	that	SCONJ
ftr-431	510	77	the	the	DET
ftr-431	510	78	judge	judge	NOUN
ftr-431	510	79	might	might	AUX
ftr-431	510	80	refuse	refuse	VERB
ftr-431	510	81	to	to	PART
ftr-431	510	82	permit	permit	VERB
ftr-431	510	83	recovery	recovery	NOUN
ftr-431	510	84	of	of	ADP
ftr-431	510	85	personal	personal	ADJ
ftr-431	510	86	injury	injury	NOUN
ftr-431	510	87	damages	damage	NOUN
ftr-431	510	88	to	to	ADP
ftr-431	510	89	a	a	DET
ftr-431	510	90	pedestrian	pedestrian	NOUN
ftr-431	510	91	struck	strike	VERB
ftr-431	510	92	down	down	ADP
ftr-431	510	93	in	in	ADP
ftr-431	510	94	a	a	DET
ftr-431	510	95	crosswalk	crosswalk	NOUN
ftr-431	510	96	on	on	ADP
ftr-431	510	97	the	the	DET
ftr-431	510	98	ground	ground	NOUN
ftr-431	510	99	that	that	SCONJ
ftr-431	510	100	she	she	PRON
ftr-431	510	101	was	be	AUX
ftr-431	510	102	on	on	ADP
ftr-431	510	103	her	her	PRON
ftr-431	510	104	way	way	NOUN
ftr-431	510	105	to	to	ADP
ftr-431	510	106	an	an	DET
ftr-431	510	107	illicit	illicit	ADJ
ftr-431	510	108	rendezvous	rendezvous	NOUN
ftr-431	510	109	and	and	CCONJ
ftr-431	510	110	would	would	AUX
ftr-431	510	111	not	not	PART
ftr-431	510	112	have	have	AUX
ftr-431	510	113	been	be	AUX
ftr-431	510	114	injured	injure	VERB
ftr-431	510	115	had	have	AUX
ftr-431	510	116	she	she	PRON
ftr-431	510	117	stayed	stay	VERB
ftr-431	510	118	home	home	ADV
ftr-431	510	119	with	with	ADP
ftr-431	510	120	her	her	PRON
ftr-431	510	121	family	family	NOUN
ftr-431	510	122	.	.	PUNCT
ftr-431	510	123	”	"	PUNCT
ftr-431	510	124	)	)	PUNCT
ftr-431	510	125	;	;	PUNCT
ftr-431	511	1	martin	martin	PROPN
ftr-431	511	2	kasten	kasten	PROPN
ftr-431	511	3	,	,	PUNCT
ftr-431	511	4	summons	summon	NOUN
ftr-431	511	5	at	at	ADP
ftr-431	511	6	1600	1600	NUM
ftr-431	511	7	:	:	PUNCT
ftr-431	511	8	clinton	clinton	PROPN
ftr-431	511	9	v.	v.	ADP
ftr-431	511	10	jones	jones	PROPN
ftr-431	511	11	’	'	PUNCT
ftr-431	511	12	impact	impact	NOUN
ftr-431	511	13	on	on	ADP
ftr-431	511	14	the	the	DET
ftr-431	511	15	american	american	ADJ
ftr-431	511	16	presidency	presidency	NOUN
ftr-431	511	17	,	,	PUNCT
ftr-431	511	18	51	51	NUM
ftr-431	511	19	ark	ark	NOUN
ftr-431	511	20	.	.	PUNCT
ftr-431	512	1	l.	l.	PROPN
ftr-431	512	2	rev	rev	PROPN
ftr-431	512	3	.	.	PROPN
ftr-431	512	4	551	551	NUM
ftr-431	512	5	,	,	PUNCT
ftr-431	512	6	568	568	NUM
ftr-431	512	7	(	(	PUNCT
ftr-431	512	8	1998	1998	NUM
ftr-431	512	9	)	)	PUNCT
ftr-431	512	10	(	(	PUNCT
ftr-431	512	11	“	"	PUNCT
ftr-431	512	12	equitable	equitable	ADJ
ftr-431	512	13	defenses	defense	NOUN
ftr-431	512	14	,	,	PUNCT
ftr-431	512	15	such	such	ADJ
ftr-431	512	16	as	as	ADP
ftr-431	512	17	laches	lache	NOUN
ftr-431	512	18	,	,	PUNCT
ftr-431	512	19	are	be	AUX
ftr-431	512	20	not	not	PART
ftr-431	512	21	available	available	ADJ
ftr-431	512	22	in	in	ADP
ftr-431	512	23	a	a	DET
ftr-431	512	24	case	case	NOUN
ftr-431	512	25	at	at	ADP
ftr-431	512	26	law	law	NOUN
ftr-431	512	27	.	.	PUNCT
ftr-431	512	28	”	"	PUNCT
ftr-431	512	29	)	)	PUNCT
ftr-431	512	30	.	.	PUNCT
ftr-431	513	1	99	99	NUM
ftr-431	513	2	.	.	PUNCT
ftr-431	514	1	see	see	VERB
ftr-431	514	2	southern	southern	PROPN
ftr-431	514	3	pac	pac	PROPN
ftr-431	514	4	.	.	PROPN
ftr-431	515	1	transp	transp	PROPN
ftr-431	515	2	.	.	PUNCT
ftr-431	516	1	co.	co.	PROPN
ftr-431	517	1	v.	v.	PROPN
ftr-431	517	2	commissioner	commissioner	PROPN
ftr-431	517	3	,	,	PUNCT
ftr-431	517	4	75	75	NUM
ftr-431	517	5	t.c	t.c	PROPN
ftr-431	517	6	.	.	PROPN
ftr-431	517	7	497	497	NUM
ftr-431	517	8	,	,	PUNCT
ftr-431	517	9	840	840	NUM
ftr-431	517	10	(	(	PUNCT
ftr-431	517	11	1980	1980	NUM
ftr-431	517	12	)	)	PUNCT
ftr-431	517	13	.	.	PUNCT
ftr-431	518	1	100	100	NUM
ftr-431	518	2	.	.	PUNCT
ftr-431	519	1	see	see	VERB
ftr-431	519	2	ashraf	ashraf	PROPN
ftr-431	519	3	ray	ray	PROPN
ftr-431	519	4	ibrahim	ibrahim	PROPN
ftr-431	519	5	,	,	PUNCT
ftr-431	519	6	note	note	VERB
ftr-431	519	7	,	,	PUNCT
ftr-431	519	8	the	the	DET
ftr-431	519	9	doctrine	doctrine	NOUN
ftr-431	519	10	of	of	ADP
ftr-431	519	11	laches	lache	NOUN
ftr-431	519	12	in	in	ADP
ftr-431	519	13	international	international	ADJ
ftr-431	519	14	law	law	NOUN
ftr-431	519	15	,	,	PUNCT
ftr-431	519	16	83	83	NUM
ftr-431	519	17	va	va	NOUN
ftr-431	519	18	.	.	PUNCT
ftr-431	520	1	l.	l.	PROPN
ftr-431	520	2	rev	rev	PROPN
ftr-431	520	3	.	.	PROPN
ftr-431	520	4	647	647	NUM
ftr-431	520	5	,	,	PUNCT
ftr-431	520	6	647	647	NUM
ftr-431	520	7	(	(	PUNCT
ftr-431	520	8	1997	1997	NUM
ftr-431	520	9	)	)	PUNCT
ftr-431	520	10	(	(	PUNCT
ftr-431	520	11	“	"	PUNCT
ftr-431	520	12	unlike	unlike	ADP
ftr-431	520	13	statutes	statute	NOUN
ftr-431	520	14	of	of	ADP
ftr-431	520	15	limitations	limitation	NOUN
ftr-431	520	16	,	,	PUNCT
ftr-431	520	17	which	which	PRON
ftr-431	520	18	are	be	AUX
ftr-431	520	19	legislatively	legislatively	ADV
ftr-431	520	20	created	create	VERB
ftr-431	520	21	and	and	CCONJ
ftr-431	520	22	374	374	NUM
ftr-431	520	23	florida	florida	PROPN
ftr-431	520	24	tax	tax	NOUN
ftr-431	520	25	review	review	NOUN
ftr-431	520	26	[	[	X
ftr-431	520	27	vol	vol	NOUN
ftr-431	520	28	.	.	NOUN
ftr-431	520	29	5:5	5:5	NUM
ftr-431	520	30	cases	case	NOUN
ftr-431	520	31	,	,	PUNCT
ftr-431	520	32	a	a	DET
ftr-431	520	33	taxpayer	taxpayer	NOUN
ftr-431	520	34	might	might	AUX
ftr-431	520	35	assert	assert	VERB
ftr-431	520	36	the	the	DET
ftr-431	520	37	defense	defense	NOUN
ftr-431	520	38	when	when	SCONJ
ftr-431	520	39	the	the	DET
ftr-431	520	40	irs	irs	PROPN
ftr-431	520	41	took	take	VERB
ftr-431	520	42	unusually	unusually	ADV
ftr-431	520	43	long	long	ADV
ftr-431	520	44	in	in	ADP
ftr-431	520	45	pursuing	pursue	VERB
ftr-431	520	46	the	the	DET
ftr-431	520	47	case.101	case.101	PROPN
ftr-431	520	48	2	2	NUM
ftr-431	520	49	.	.	PUNCT
ftr-431	521	1	equity	equity	NOUN
ftr-431	521	2	in	in	ADP
ftr-431	521	3	the	the	DET
ftr-431	521	4	united	united	ADJ
ftr-431	521	5	states.—the	states.—the	PROPN
ftr-431	521	6	american	american	PROPN
ftr-431	521	7	colonies	colony	NOUN
ftr-431	521	8	generally	generally	ADV
ftr-431	521	9	distinguished	distinguish	VERB
ftr-431	521	10	between	between	ADP
ftr-431	521	11	law	law	NOUN
ftr-431	521	12	and	and	CCONJ
ftr-431	521	13	equity	equity	NOUN
ftr-431	521	14	.	.	PUNCT
ftr-431	522	1	in	in	ADP
ftr-431	522	2	the	the	DET
ftr-431	522	3	united	united	PROPN
ftr-431	522	4	states	states	PROPN
ftr-431	522	5	,	,	PUNCT
ftr-431	522	6	the	the	DET
ftr-431	522	7	same	same	ADJ
ftr-431	522	8	court102	court102	AUX
ftr-431	522	9	often	often	ADV
ftr-431	522	10	sat	sit	VERB
ftr-431	522	11	in	in	ADP
ftr-431	522	12	both	both	DET
ftr-431	522	13	law	law	NOUN
ftr-431	522	14	and	and	CCONJ
ftr-431	522	15	equity	equity	NOUN
ftr-431	522	16	,	,	PUNCT
ftr-431	522	17	even	even	ADV
ftr-431	522	18	before	before	ADP
ftr-431	522	19	the	the	DET
ftr-431	522	20	merger	merger	NOUN
ftr-431	522	21	of	of	ADP
ftr-431	522	22	law	law	NOUN
ftr-431	522	23	and	and	CCONJ
ftr-431	522	24	equity	equity	NOUN
ftr-431	522	25	in	in	ADP
ftr-431	522	26	1938	1938	NUM
ftr-431	522	27	.	.	PUNCT
ftr-431	523	1	when	when	SCONJ
ftr-431	523	2	a	a	DET
ftr-431	523	3	federal	federal	ADJ
ftr-431	523	4	court	court	NOUN
ftr-431	523	5	sat	sit	VERB
ftr-431	523	6	in	in	ADP
ftr-431	523	7	law	law	NOUN
ftr-431	523	8	,	,	PUNCT
ftr-431	523	9	juries	jury	NOUN
ftr-431	523	10	were	be	AUX
ftr-431	523	11	used	use	VERB
ftr-431	523	12	,	,	PUNCT
ftr-431	523	13	and	and	CCONJ
ftr-431	523	14	in	in	ADP
ftr-431	523	15	common	common	ADJ
ftr-431	523	16	law103	law103	PROPN
ftr-431	523	17	actions	action	NOUN
ftr-431	523	18	,	,	PUNCT
ftr-431	523	19	federal	federal	ADJ
ftr-431	523	20	courts	court	NOUN
ftr-431	523	21	applied	apply	VERB
ftr-431	523	22	state	state	NOUN
ftr-431	523	23	law	law	NOUN
ftr-431	523	24	.	.	PUNCT
ftr-431	524	1	when	when	SCONJ
ftr-431	524	2	a	a	DET
ftr-431	524	3	federal	federal	ADJ
ftr-431	524	4	court	court	NOUN
ftr-431	524	5	sat	sit	VERB
ftr-431	524	6	in	in	ADP
ftr-431	524	7	equity,104	equity,104	PROPN
ftr-431	524	8	a	a	DET
ftr-431	524	9	judge	judge	NOUN
ftr-431	524	10	decided	decide	VERB
ftr-431	524	11	the	the	DET
ftr-431	524	12	case	case	NOUN
ftr-431	524	13	,	,	PUNCT
ftr-431	524	14	applying	apply	VERB
ftr-431	524	15	the	the	DET
ftr-431	524	16	precedents	precedent	NOUN
ftr-431	524	17	of	of	ADP
ftr-431	524	18	the	the	DET
ftr-431	524	19	english	english	PROPN
ftr-431	524	20	chancery	chancery	NOUN
ftr-431	524	21	court	court	NOUN
ftr-431	524	22	,	,	PUNCT
ftr-431	524	23	except	except	SCONJ
ftr-431	524	24	as	as	SCONJ
ftr-431	524	25	modified	modify	VERB
ftr-431	524	26	by	by	ADP
ftr-431	524	27	any	any	DET
ftr-431	524	28	equity	equity	NOUN
ftr-431	524	29	rules	rule	NOUN
ftr-431	524	30	promulgated	promulgate	VERB
ftr-431	524	31	by	by	ADP
ftr-431	524	32	the	the	DET
ftr-431	524	33	supreme	supreme	PROPN
ftr-431	524	34	court.105	court.105	PROPN
ftr-431	524	35	the	the	DET
ftr-431	524	36	language	language	NOUN
ftr-431	524	37	of	of	ADP
ftr-431	524	38	article	article	PROPN
ftr-431	524	39	iii	iii	NUM
ftr-431	524	40	of	of	ADP
ftr-431	524	41	the	the	DET
ftr-431	524	42	constitution	constitution	NOUN
ftr-431	524	43	reflects	reflect	VERB
ftr-431	524	44	the	the	DET
ftr-431	524	45	then	then	ADV
ftr-431	524	46	-	-	PUNCT
ftr-431	524	47	existing	exist	VERB
ftr-431	524	48	separation	separation	NOUN
ftr-431	524	49	of	of	ADP
ftr-431	524	50	law	law	NOUN
ftr-431	524	51	and	and	CCONJ
ftr-431	524	52	equity	equity	NOUN
ftr-431	524	53	,	,	PUNCT
ftr-431	524	54	stating	state	VERB
ftr-431	524	55	,	,	PUNCT
ftr-431	524	56	in	in	ADP
ftr-431	524	57	part	part	NOUN
ftr-431	524	58	,	,	PUNCT
ftr-431	524	59	“	"	PUNCT
ftr-431	524	60	the	the	DET
ftr-431	524	61	judicial	judicial	ADJ
ftr-431	524	62	power	power	NOUN
ftr-431	524	63	shall	shall	AUX
ftr-431	524	64	extend	extend	VERB
ftr-431	524	65	to	to	ADP
ftr-431	524	66	all	all	DET
ftr-431	524	67	cases	case	NOUN
ftr-431	524	68	,	,	PUNCT
ftr-431	524	69	in	in	ADP
ftr-431	524	70	law	law	NOUN
ftr-431	524	71	and	and	CCONJ
ftr-431	524	72	equity	equity	NOUN
ftr-431	524	73	,	,	PUNCT
ftr-431	524	74	arising	arise	VERB
ftr-431	524	75	under	under	ADP
ftr-431	524	76	this	this	DET
ftr-431	524	77	constitution	constitution	NOUN
ftr-431	524	78	.	.	PUNCT
ftr-431	524	79	.	.	PUNCT
ftr-431	524	80	.	.	PUNCT
ftr-431	525	1	.”106	.”106	PUNCT
ftr-431	526	1	when	when	SCONJ
ftr-431	526	2	the	the	DET
ftr-431	526	3	framers	framer	NOUN
ftr-431	526	4	of	of	ADP
ftr-431	526	5	the	the	DET
ftr-431	526	6	constitution	constitution	NOUN
ftr-431	526	7	began	begin	VERB
ftr-431	526	8	to	to	PART
ftr-431	526	9	design	design	VERB
ftr-431	526	10	a	a	DET
ftr-431	526	11	system	system	NOUN
ftr-431	526	12	of	of	ADP
ftr-431	526	13	national	national	ADJ
ftr-431	526	14	courts	court	NOUN
ftr-431	526	15	,	,	PUNCT
ftr-431	526	16	they	they	PRON
ftr-431	526	17	naturally	naturally	ADV
ftr-431	526	18	used	use	VERB
ftr-431	526	19	the	the	DET
ftr-431	526	20	english	english	PROPN
ftr-431	526	21	model	model	NOUN
ftr-431	526	22	.	.	PUNCT
ftr-431	527	1	the	the	DET
ftr-431	527	2	federal	federal	ADJ
ftr-431	527	3	courts	court	NOUN
ftr-431	527	4	were	be	AUX
ftr-431	527	5	to	to	PART
ftr-431	527	6	be	be	AUX
ftr-431	527	7	units	unit	NOUN
ftr-431	527	8	of	of	ADP
ftr-431	527	9	government	government	NOUN
ftr-431	527	10	that	that	PRON
ftr-431	527	11	exercised	exercise	VERB
ftr-431	527	12	“	"	PUNCT
ftr-431	527	13	judicial	judicial	ADJ
ftr-431	527	14	power	power	NOUN
ftr-431	527	15	,	,	PUNCT
ftr-431	527	16	”	"	PUNCT
ftr-431	527	17	one	one	NUM
ftr-431	527	18	of	of	ADP
ftr-431	527	19	the	the	DET
ftr-431	527	20	component	component	NOUN
ftr-431	527	21	parts	part	NOUN
ftr-431	527	22	of	of	ADP
ftr-431	527	23	sovereign	sovereign	ADJ
ftr-431	527	24	authority	authority	NOUN
ftr-431	527	25	.	.	PUNCT
ftr-431	528	1	they	they	PRON
ftr-431	528	2	could	could	AUX
ftr-431	528	3	exercise	exercise	VERB
ftr-431	528	4	that	that	DET
ftr-431	528	5	power	power	NOUN
ftr-431	528	6	in	in	ADP
ftr-431	528	7	common	common	ADJ
ftr-431	528	8	law	law	NOUN
ftr-431	528	9	,	,	PUNCT
ftr-431	528	10	equity	equity	NOUN
ftr-431	528	11	,	,	PUNCT
ftr-431	528	12	and	and	CCONJ
ftr-431	528	13	admiralty	admiralty	NOUN
ftr-431	528	14	/	/	SYM
ftr-431	528	15	maritime	maritime	NOUN
ftr-431	528	16	.	.	PUNCT
ftr-431	528	17	.	.	PUNCT
ftr-431	528	18	.	.	PUNCT
ftr-431	529	1	.	.	PUNCT
ftr-431	530	1	although	although	SCONJ
ftr-431	530	2	generally	generally	ADV
ftr-431	530	3	deferring	defer	VERB
ftr-431	530	4	to	to	ADP
ftr-431	530	5	common	common	ADJ
ftr-431	530	6	law	law	NOUN
ftr-431	530	7	's	's	PART
ftr-431	530	8	interpretation	interpretation	NOUN
ftr-431	530	9	of	of	ADP
ftr-431	530	10	substantive	substantive	ADJ
ftr-431	530	11	rights	right	NOUN
ftr-431	530	12	,	,	PUNCT
ftr-431	530	13	federal	federal	ADJ
ftr-431	530	14	equity	equity	NOUN
ftr-431	530	15	would	would	AUX
ftr-431	530	16	,	,	PUNCT
ftr-431	530	17	like	like	ADP
ftr-431	530	18	its	its	PRON
ftr-431	530	19	english	english	ADJ
ftr-431	530	20	predecessor	predecessor	NOUN
ftr-431	530	21	,	,	PUNCT
ftr-431	530	22	provide	provide	VERB
ftr-431	530	23	relief	relief	NOUN
ftr-431	530	24	from	from	ADP
ftr-431	530	25	the	the	DET
ftr-431	530	26	rigidity	rigidity	NOUN
ftr-431	530	27	of	of	ADP
ftr-431	530	28	common	common	ADJ
ftr-431	530	29	law	law	NOUN
ftr-431	530	30	by	by	ADP
ftr-431	530	31	exercising	exercise	VERB
ftr-431	530	32	discretion	discretion	NOUN
ftr-431	530	33	in	in	ADP
ftr-431	530	34	procedure	procedure	NOUN
ftr-431	530	35	and	and	CCONJ
ftr-431	530	36	remedies.107	remedies.107	VERB
ftr-431	530	37	the	the	DET
ftr-431	530	38	judiciary	judiciary	PROPN
ftr-431	530	39	act	act	NOUN
ftr-431	530	40	of	of	ADP
ftr-431	530	41	1789	1789	NUM
ftr-431	530	42	granted	grant	VERB
ftr-431	530	43	the	the	DET
ftr-431	530	44	federal	federal	ADJ
ftr-431	530	45	circuit	circuit	NOUN
ftr-431	530	46	courts	court	NOUN
ftr-431	530	47	jurisdiction	jurisdiction	VERB
ftr-431	530	48	over	over	ADP
ftr-431	530	49	“	"	PUNCT
ftr-431	530	50	suits	suit	NOUN
ftr-431	530	51	of	of	ADP
ftr-431	530	52	a	a	DET
ftr-431	530	53	civil	civil	ADJ
ftr-431	530	54	nature	nature	NOUN
ftr-431	530	55	at	at	ADP
ftr-431	530	56	common	common	ADJ
ftr-431	530	57	law	law	NOUN
ftr-431	530	58	or	or	CCONJ
ftr-431	530	59	in	in	ADP
ftr-431	530	60	equity	equity	NOUN
ftr-431	530	61	”	"	PUNCT
ftr-431	530	62	between	between	ADP
ftr-431	530	63	citizens	citizen	NOUN
ftr-431	530	64	of	of	ADP
ftr-431	530	65	different	different	ADJ
ftr-431	530	66	states	state	NOUN
ftr-431	530	67	but	but	CCONJ
ftr-431	530	68	denied	deny	VERB
ftr-431	530	69	equity	equity	NOUN
ftr-431	530	70	jurisdiction	jurisdiction	NOUN
ftr-431	530	71	where	where	SCONJ
ftr-431	530	72	there	there	PRON
ftr-431	530	73	was	be	VERB
ftr-431	530	74	a	a	DET
ftr-431	530	75	complete	complete	ADJ
ftr-431	530	76	and108	and108	PROPN
ftr-431	530	77	adequate	adequate	ADJ
ftr-431	530	78	remedy	remedy	NOUN
ftr-431	530	79	at	at	ADP
ftr-431	530	80	law	law	NOUN
ftr-431	530	81	.	.	PUNCT
ftr-431	531	1	at	at	ADP
ftr-431	531	2	the	the	DET
ftr-431	531	3	time	time	NOUN
ftr-431	531	4	the	the	DET
ftr-431	531	5	judiciary	judiciary	PROPN
ftr-431	531	6	act	act	PROPN
ftr-431	531	7	was	be	AUX
ftr-431	531	8	enacted	enact	VERB
ftr-431	531	9	,	,	PUNCT
ftr-431	531	10	there	there	PRON
ftr-431	531	11	was109	was109	AUX
ftr-431	531	12	mechanically	mechanically	ADV
ftr-431	531	13	applied	apply	VERB
ftr-431	531	14	in	in	ADP
ftr-431	531	15	courts	court	NOUN
ftr-431	531	16	of	of	ADP
ftr-431	531	17	law	law	NOUN
ftr-431	531	18	,	,	PUNCT
ftr-431	531	19	the	the	DET
ftr-431	531	20	doctrine	doctrine	NOUN
ftr-431	531	21	of	of	ADP
ftr-431	531	22	laches	lache	NOUN
ftr-431	531	23	developed	develop	VERB
ftr-431	531	24	as	as	ADP
ftr-431	531	25	an	an	DET
ftr-431	531	26	affirmative	affirmative	ADJ
ftr-431	531	27	defense	defense	NOUN
ftr-431	531	28	in	in	ADP
ftr-431	531	29	courts	court	NOUN
ftr-431	531	30	of	of	ADP
ftr-431	531	31	equity	equity	NOUN
ftr-431	531	32	–	–	PUNCT
ftr-431	531	33	historically	historically	ADV
ftr-431	531	34	outside	outside	ADP
ftr-431	531	35	the	the	DET
ftr-431	531	36	statute	statute	NOUN
ftr-431	531	37	of	of	ADP
ftr-431	531	38	limitations	limitation	NOUN
ftr-431	531	39	’	'	PUNCT
ftr-431	531	40	purview	purview	NOUN
ftr-431	531	41	.	.	PUNCT
ftr-431	531	42	”	"	PUNCT
ftr-431	531	43	)	)	PUNCT
ftr-431	531	44	.	.	PUNCT
ftr-431	532	1	101	101	NUM
ftr-431	532	2	.	.	PUNCT
ftr-431	533	1	see	see	VERB
ftr-431	533	2	,	,	PUNCT
ftr-431	533	3	e.g.	e.g.	ADV
ftr-431	533	4	,	,	PUNCT
ftr-431	533	5	mecom	mecom	PROPN
ftr-431	533	6	v.	v.	PROPN
ftr-431	533	7	commissioner	commissioner	PROPN
ftr-431	533	8	,	,	PUNCT
ftr-431	533	9	101	101	NUM
ftr-431	533	10	t.c	t.c	PROPN
ftr-431	533	11	.	.	PROPN
ftr-431	533	12	374	374	NUM
ftr-431	533	13	,	,	PUNCT
ftr-431	533	14	391	391	NUM
ftr-431	533	15	(	(	PUNCT
ftr-431	533	16	1993	1993	NUM
ftr-431	533	17	)	)	PUNCT
ftr-431	533	18	;	;	PUNCT
ftr-431	533	19	tregre	tregre	NOUN
ftr-431	533	20	v.	v.	ADP
ftr-431	533	21	commissioner	commissioner	NOUN
ftr-431	533	22	,	,	PUNCT
ftr-431	533	23	71	71	NUM
ftr-431	533	24	t.c	t.c	PROPN
ftr-431	533	25	.	.	PROPN
ftr-431	533	26	memo	memo	NOUN
ftr-431	533	27	(	(	PUNCT
ftr-431	533	28	cch	cch	PROPN
ftr-431	533	29	)	)	PUNCT
ftr-431	533	30	3,098	3,098	NUM
ftr-431	533	31	,	,	PUNCT
ftr-431	533	32	t.c	t.c	PROPN
ftr-431	533	33	.	.	PROPN
ftr-431	533	34	memo	memo	NOUN
ftr-431	533	35	(	(	PUNCT
ftr-431	533	36	ria	ria	PROPN
ftr-431	533	37	)	)	PUNCT
ftr-431	533	38	¶	¶	PROPN
ftr-431	533	39	96,243	96,243	NUM
ftr-431	533	40	(	(	PUNCT
ftr-431	533	41	1996	1996	NUM
ftr-431	533	42	)	)	PUNCT
ftr-431	533	43	.	.	PUNCT
ftr-431	534	1	102	102	NUM
ftr-431	534	2	.	.	PUNCT
ftr-431	534	3	kroger	kroger	PROPN
ftr-431	534	4	,	,	PUNCT
ftr-431	534	5	supra	supra	PROPN
ftr-431	534	6	note	note	PROPN
ftr-431	534	7	7	7	NUM
ftr-431	534	8	,	,	PUNCT
ftr-431	534	9	at	at	ADP
ftr-431	534	10	1438	1438	NUM
ftr-431	534	11	.	.	PUNCT
ftr-431	535	1	(	(	PUNCT
ftr-431	535	2	“	"	PUNCT
ftr-431	535	3	by	by	ADP
ftr-431	535	4	the	the	DET
ftr-431	535	5	time	time	NOUN
ftr-431	535	6	of	of	ADP
ftr-431	535	7	the	the	DET
ftr-431	535	8	constitutional	constitutional	ADJ
ftr-431	535	9	convention	convention	NOUN
ftr-431	535	10	in	in	ADP
ftr-431	535	11	1787	1787	NUM
ftr-431	535	12	,	,	PUNCT
ftr-431	535	13	all	all	DET
ftr-431	535	14	thirteen	thirteen	NUM
ftr-431	535	15	states	state	NOUN
ftr-431	535	16	had	have	AUX
ftr-431	535	17	,	,	PUNCT
ftr-431	535	18	at	at	ADP
ftr-431	535	19	one	one	NUM
ftr-431	535	20	time	time	NOUN
ftr-431	535	21	or	or	CCONJ
ftr-431	535	22	another	another	PRON
ftr-431	535	23	,	,	PUNCT
ftr-431	535	24	granted	grant	VERB
ftr-431	535	25	their	their	PRON
ftr-431	535	26	courts	court	NOUN
ftr-431	535	27	or	or	CCONJ
ftr-431	535	28	governors	governor	NOUN
ftr-431	535	29	equity	equity	NOUN
ftr-431	535	30	powers	power	NOUN
ftr-431	535	31	.	.	PUNCT
ftr-431	535	32	”	"	PUNCT
ftr-431	535	33	)	)	PUNCT
ftr-431	536	1	i	i	PRON
ftr-431	536	2	d.	d.	PROPN
ftr-431	536	3	103	103	NUM
ftr-431	536	4	.	.	PUNCT
ftr-431	537	1	see	see	VERB
ftr-431	537	2	krieger	krieger	PROPN
ftr-431	537	3	,	,	PUNCT
ftr-431	537	4	supra	supra	PROPN
ftr-431	537	5	note	note	PROPN
ftr-431	537	6	87	87	NUM
ftr-431	537	7	,	,	PUNCT
ftr-431	537	8	at	at	ADP
ftr-431	537	9	280	280	NUM
ftr-431	537	10	.	.	PUNCT
ftr-431	537	11	104	104	NUM
ftr-431	537	12	.	.	PUNCT
ftr-431	538	1	i	i	PRON
ftr-431	538	2	d.	d.	PROPN
ftr-431	538	3	105	105	NUM
ftr-431	538	4	.	.	PUNCT
ftr-431	539	1	i	i	PRON
ftr-431	539	2	d.	d.	PROPN
ftr-431	539	3	106	106	NUM
ftr-431	539	4	.	.	PUNCT
ftr-431	540	1	u.s	u.s	PROPN
ftr-431	540	2	.	.	PROPN
ftr-431	540	3	const	const	PROPN
ftr-431	540	4	.	.	PUNCT
ftr-431	541	1	art	art	NOUN
ftr-431	541	2	.	.	PUNCT
ftr-431	542	1	iii	iii	X
ftr-431	542	2	.	.	PUNCT
ftr-431	542	3	§	§	PROPN
ftr-431	542	4	2	2	NUM
ftr-431	542	5	,	,	PUNCT
ftr-431	542	6	cl	cl	NOUN
ftr-431	542	7	.	.	NOUN
ftr-431	542	8	1	1	NUM
ftr-431	542	9	(	(	PUNCT
ftr-431	542	10	emphasis	emphasis	NOUN
ftr-431	542	11	added	add	VERB
ftr-431	542	12	)	)	PUNCT
ftr-431	542	13	.	.	PUNCT
ftr-431	543	1	107	107	NUM
ftr-431	543	2	.	.	PUNCT
ftr-431	544	1	john	john	PROPN
ftr-431	544	2	t.	t.	PROPN
ftr-431	544	3	cross	cross	PROPN
ftr-431	544	4	,	,	PUNCT
ftr-431	544	5	the	the	DET
ftr-431	544	6	erie	erie	PROPN
ftr-431	544	7	doctrine	doctrine	NOUN
ftr-431	544	8	in	in	ADP
ftr-431	544	9	equity	equity	NOUN
ftr-431	544	10	,	,	PUNCT
ftr-431	544	11	60	60	NUM
ftr-431	544	12	la	la	NOUN
ftr-431	544	13	.	.	PUNCT
ftr-431	545	1	l.	l.	PROPN
ftr-431	545	2	rev	rev	PROPN
ftr-431	545	3	.	.	PROPN
ftr-431	545	4	173	173	NUM
ftr-431	545	5	,	,	PUNCT
ftr-431	545	6	210	210	NUM
ftr-431	545	7	-	-	SYM
ftr-431	545	8	11	11	NUM
ftr-431	545	9	(	(	PUNCT
ftr-431	545	10	1999	1999	NUM
ftr-431	545	11	)	)	PUNCT
ftr-431	545	12	.	.	PUNCT
ftr-431	546	1	108	108	NUM
ftr-431	546	2	.	.	NOUN
ftr-431	546	3	1	1	NUM
ftr-431	546	4	stat	stat	NOUN
ftr-431	546	5	.	.	PUNCT
ftr-431	547	1	78	78	NUM
ftr-431	547	2	(	(	PUNCT
ftr-431	547	3	1789	1789	NUM
ftr-431	547	4	)	)	PUNCT
ftr-431	547	5	(	(	PUNCT
ftr-431	547	6	quoted	quote	VERB
ftr-431	547	7	in	in	ADP
ftr-431	547	8	naomi	naomi	PROPN
ftr-431	547	9	r.	r.	PROPN
ftr-431	547	10	cahn	cahn	PROPN
ftr-431	547	11	,	,	PUNCT
ftr-431	547	12	family	family	NOUN
ftr-431	547	13	law	law	NOUN
ftr-431	547	14	,	,	PUNCT
ftr-431	547	15	federalism	federalism	NOUN
ftr-431	547	16	,	,	PUNCT
ftr-431	547	17	and	and	CCONJ
ftr-431	547	18	the	the	DET
ftr-431	547	19	federal	federal	ADJ
ftr-431	547	20	courts	court	NOUN
ftr-431	547	21	,	,	PUNCT
ftr-431	547	22	79	79	NUM
ftr-431	547	23	iowa	iowa	PROPN
ftr-431	547	24	l.	l.	PROPN
ftr-431	547	25	rev	rev	PROPN
ftr-431	547	26	.	.	PROPN
ftr-431	547	27	1073	1073	NUM
ftr-431	547	28	,	,	PUNCT
ftr-431	547	29	1087	1087	NUM
ftr-431	547	30	-	-	SYM
ftr-431	547	31	88	88	NUM
ftr-431	547	32	(	(	PUNCT
ftr-431	547	33	1994	1994	NUM
ftr-431	547	34	)	)	PUNCT
ftr-431	547	35	)	)	PUNCT
ftr-431	547	36	.	.	PUNCT
ftr-431	548	1	109	109	NUM
ftr-431	548	2	.	.	SYM
ftr-431	548	3	1	1	NUM
ftr-431	548	4	stat	stat	NOUN
ftr-431	548	5	.	.	PUNCT
ftr-431	549	1	73	73	NUM
ftr-431	549	2	,	,	PUNCT
ftr-431	549	3	82	82	NUM
ftr-431	549	4	(	(	PUNCT
ftr-431	549	5	1789	1789	NUM
ftr-431	549	6	)	)	PUNCT
ftr-431	549	7	(	(	PUNCT
ftr-431	549	8	quoted	quote	VERB
ftr-431	549	9	in	in	ADP
ftr-431	549	10	baker	baker	PROPN
ftr-431	549	11	v.	v.	PROPN
ftr-431	549	12	biddle	biddle	PROPN
ftr-431	549	13	,	,	PUNCT
ftr-431	549	14	2	2	NUM
ftr-431	549	15	f.	f.	PROPN
ftr-431	549	16	cas	cas	PROPN
ftr-431	549	17	.	.	PROPN
ftr-431	549	18	439	439	NUM
ftr-431	549	19	,	,	PUNCT
ftr-431	549	20	443	443	NUM
ftr-431	549	21	(	(	PUNCT
ftr-431	549	22	e.d	e.d	PROPN
ftr-431	549	23	.	.	PROPN
ftr-431	549	24	pa	pa	PROPN
ftr-431	549	25	.	.	PROPN
ftr-431	550	1	2001	2001	NUM
ftr-431	550	2	]	]	PUNCT
ftr-431	550	3	equity	equity	NOUN
ftr-431	550	4	and	and	CCONJ
ftr-431	550	5	the	the	DET
ftr-431	550	6	article	article	NOUN
ftr-431	550	7	i	i	PRON
ftr-431	550	8	court	court	VERB
ftr-431	550	9	375	375	NUM
ftr-431	550	10	substantial	substantial	ADJ
ftr-431	550	11	disagreement	disagreement	NOUN
ftr-431	550	12	as	as	ADP
ftr-431	550	13	to	to	ADP
ftr-431	550	14	whether	whether	SCONJ
ftr-431	550	15	equity	equity	NOUN
ftr-431	550	16	focused	focus	VERB
ftr-431	550	17	on	on	ADP
ftr-431	550	18	judicial	judicial	ADJ
ftr-431	550	19	discretion	discretion	NOUN
ftr-431	550	20	without	without	ADP
ftr-431	550	21	reference	reference	NOUN
ftr-431	550	22	to	to	PART
ftr-431	550	23	precedence	precedence	VERB
ftr-431	550	24	(	(	PUNCT
ftr-431	550	25	the	the	DET
ftr-431	550	26	traditional	traditional	ADJ
ftr-431	550	27	view	view	NOUN
ftr-431	550	28	)	)	PUNCT
ftr-431	550	29	or	or	CCONJ
ftr-431	550	30	instead	instead	ADV
ftr-431	550	31	was	be	AUX
ftr-431	550	32	subject	subject	ADJ
ftr-431	550	33	to	to	ADP
ftr-431	550	34	specific	specific	ADJ
ftr-431	550	35	procedures	procedure	NOUN
ftr-431	550	36	and	and	CCONJ
ftr-431	550	37	stare	stare	VERB
ftr-431	550	38	decisis	decisis	NOUN
ftr-431	550	39	(	(	PUNCT
ftr-431	550	40	the	the	DET
ftr-431	550	41	view	view	NOUN
ftr-431	550	42	of	of	ADP
ftr-431	550	43	reformers	reformer	NOUN
ftr-431	550	44	)	)	PUNCT
ftr-431	550	45	.	.	PUNCT
ftr-431	551	1	it	it	PRON
ftr-431	551	2	was	be	AUX
ftr-431	551	3	not110	not110	ADJ
ftr-431	551	4	until	until	ADP
ftr-431	551	5	after	after	ADP
ftr-431	551	6	the	the	DET
ftr-431	551	7	year	year	NOUN
ftr-431	551	8	1800	1800	NUM
ftr-431	551	9	that	that	PRON
ftr-431	551	10	the	the	DET
ftr-431	551	11	supreme	supreme	PROPN
ftr-431	551	12	court	court	PROPN
ftr-431	551	13	,	,	PUNCT
ftr-431	551	14	under	under	ADP
ftr-431	551	15	chief	chief	PROPN
ftr-431	551	16	justice	justice	NOUN
ftr-431	551	17	marshall	marshall	PROPN
ftr-431	551	18	,	,	PUNCT
ftr-431	551	19	began	begin	VERB
ftr-431	551	20	to	to	PART
ftr-431	551	21	depart	depart	VERB
ftr-431	551	22	from	from	ADP
ftr-431	551	23	the	the	DET
ftr-431	551	24	traditional	traditional	ADJ
ftr-431	551	25	view	view	NOUN
ftr-431	551	26	of	of	ADP
ftr-431	551	27	equity.111	equity.111	NOUN
ftr-431	551	28	over	over	ADP
ftr-431	551	29	time	time	NOUN
ftr-431	551	30	,	,	PUNCT
ftr-431	551	31	the	the	DET
ftr-431	551	32	supreme	supreme	PROPN
ftr-431	551	33	court	court	PROPN
ftr-431	551	34	began	begin	VERB
ftr-431	551	35	to	to	PART
ftr-431	551	36	“	"	PUNCT
ftr-431	551	37	blur	blur	VERB
ftr-431	551	38	the	the	DET
ftr-431	551	39	lines	line	NOUN
ftr-431	551	40	between	between	ADP
ftr-431	551	41	law	law	NOUN
ftr-431	551	42	and	and	CCONJ
ftr-431	551	43	equity	equity	NOUN
ftr-431	551	44	”	"	PUNCT
ftr-431	551	45	by	by	ADP
ftr-431	551	46	importing	import	VERB
ftr-431	551	47	various	various	ADJ
ftr-431	551	48	legal	legal	ADJ
ftr-431	551	49	doctrines	doctrine	NOUN
ftr-431	551	50	,	,	PUNCT
ftr-431	551	51	such	such	ADJ
ftr-431	551	52	as	as	ADP
ftr-431	551	53	stare	stare	ADJ
ftr-431	551	54	decisis	decisis	NOUN
ftr-431	551	55	,	,	PUNCT
ftr-431	551	56	into	into	ADP
ftr-431	551	57	equity	equity	NOUN
ftr-431	551	58	.	.	PUNCT
ftr-431	552	1	in	in	ADP
ftr-431	552	2	1938	1938	NUM
ftr-431	552	3	,	,	PUNCT
ftr-431	552	4	law	law	NOUN
ftr-431	552	5	and	and	CCONJ
ftr-431	552	6	equity	equity	NOUN
ftr-431	552	7	were	be	AUX
ftr-431	552	8	merged	merge	VERB
ftr-431	552	9	in	in	ADP
ftr-431	552	10	the	the	DET
ftr-431	552	11	federal	federal	ADJ
ftr-431	552	12	courts	court	NOUN
ftr-431	552	13	through	through	ADP
ftr-431	552	14	the112	the112	PROPN
ftr-431	552	15	adoption	adoption	NOUN
ftr-431	552	16	of	of	ADP
ftr-431	552	17	the	the	DET
ftr-431	552	18	federal	federal	ADJ
ftr-431	552	19	rules	rule	NOUN
ftr-431	552	20	of	of	ADP
ftr-431	552	21	civil	civil	ADJ
ftr-431	552	22	procedure	procedure	NOUN
ftr-431	552	23	.	.	PUNCT
ftr-431	553	1	generally	generally	ADV
ftr-431	553	2	speaking	speak	VERB
ftr-431	553	3	,	,	PUNCT
ftr-431	553	4	as	as	ADP
ftr-431	553	5	a113	a113	PROPN
ftr-431	553	6	result	result	NOUN
ftr-431	553	7	of	of	ADP
ftr-431	553	8	the	the	DET
ftr-431	553	9	merger	merger	NOUN
ftr-431	553	10	,	,	PUNCT
ftr-431	553	11	“	"	PUNCT
ftr-431	553	12	in	in	ADP
ftr-431	553	13	civil	civil	ADJ
ftr-431	553	14	matters	matter	NOUN
ftr-431	553	15	before	before	ADP
ftr-431	553	16	the	the	DET
ftr-431	553	17	district	district	NOUN
ftr-431	553	18	court	court	NOUN
ftr-431	553	19	.	.	PUNCT
ftr-431	553	20	.	.	PUNCT
ftr-431	554	1	.	.	PUNCT
ftr-431	555	1	the	the	DET
ftr-431	555	2	distinction	distinction	NOUN
ftr-431	555	3	between	between	ADP
ftr-431	555	4	law	law	NOUN
ftr-431	555	5	and	and	CCONJ
ftr-431	555	6	equity	equity	NOUN
ftr-431	555	7	is	be	AUX
ftr-431	555	8	now	now	ADV
ftr-431	555	9	limited	limit	VERB
ftr-431	555	10	to	to	ADP
ftr-431	555	11	the	the	DET
ftr-431	555	12	type	type	NOUN
ftr-431	555	13	of	of	ADP
ftr-431	555	14	remedy	remedy	NOUN
ftr-431	555	15	imposed	impose	VERB
ftr-431	555	16	and	and	CCONJ
ftr-431	555	17	the	the	DET
ftr-431	555	18	parties	party	NOUN
ftr-431	555	19	’	'	PUNCT
ftr-431	555	20	right	right	NOUN
ftr-431	555	21	to	to	ADP
ftr-431	555	22	a	a	DET
ftr-431	555	23	jury	jury	NOUN
ftr-431	555	24	trial	trial	NOUN
ftr-431	555	25	.	.	PUNCT
ftr-431	555	26	”	"	PUNCT
ftr-431	556	1	in	in	ADP
ftr-431	556	2	addition	addition	NOUN
ftr-431	556	3	,	,	PUNCT
ftr-431	556	4	the	the	DET
ftr-431	556	5	use	use	NOUN
ftr-431	556	6	of	of	ADP
ftr-431	556	7	equitable	equitable	ADJ
ftr-431	556	8	defenses	defense	NOUN
ftr-431	556	9	is	be	AUX
ftr-431	556	10	no114	no114	X
ftr-431	556	11	longer	long	ADV
ftr-431	556	12	limited	limit	VERB
ftr-431	556	13	to	to	PART
ftr-431	556	14	equitable	equitable	VERB
ftr-431	556	15	claims.115	claims.115	PROPN
ftr-431	556	16	b.	b.	PROPN
ftr-431	556	17	equity	equity	PROPN
ftr-431	556	18	in	in	ADP
ftr-431	556	19	article	article	NOUN
ftr-431	556	20	i	i	PRON
ftr-431	556	21	courts	court	VERB
ftr-431	556	22	1	1	NUM
ftr-431	556	23	.	.	PUNCT
ftr-431	557	1	in	in	ADP
ftr-431	557	2	general.—article	general.—article	NOUN
ftr-431	557	3	i	i	PRON
ftr-431	557	4	courts	court	NOUN
ftr-431	557	5	are	be	AUX
ftr-431	557	6	a	a	DET
ftr-431	557	7	heterogeneous	heterogeneous	ADJ
ftr-431	557	8	group	group	NOUN
ftr-431	557	9	.	.	PUNCT
ftr-431	558	1	the116	the116	NOUN
ftr-431	558	2	bankruptcy	bankruptcy	NOUN
ftr-431	558	3	courts	court	NOUN
ftr-431	558	4	are	be	AUX
ftr-431	558	5	commonly	commonly	ADV
ftr-431	558	6	termed	term	VERB
ftr-431	558	7	“	"	PUNCT
ftr-431	558	8	courts	court	NOUN
ftr-431	558	9	of	of	ADP
ftr-431	558	10	equity	equity	NOUN
ftr-431	558	11	,	,	PUNCT
ftr-431	558	12	”	"	PUNCT
ftr-431	558	13	although	although	SCONJ
ftr-431	558	14	the117	the117	ADJ
ftr-431	558	15	appellation	appellation	NOUN
ftr-431	558	16	is	be	AUX
ftr-431	558	17	misleading	misleading	ADJ
ftr-431	558	18	.	.	PUNCT
ftr-431	559	1	congress	congress	PROPN
ftr-431	559	2	has	have	AUX
ftr-431	559	3	expressly	expressly	ADV
ftr-431	559	4	granted	grant	VERB
ftr-431	559	5	the	the	DET
ftr-431	559	6	court	court	NOUN
ftr-431	559	7	of118	of118	PROPN
ftr-431	559	8	federal	federal	ADJ
ftr-431	559	9	claims	claim	NOUN
ftr-431	559	10	certain	certain	ADJ
ftr-431	559	11	equitable	equitable	ADJ
ftr-431	559	12	powers	power	NOUN
ftr-431	559	13	,	,	PUNCT
ftr-431	559	14	and	and	CCONJ
ftr-431	559	15	the	the	DET
ftr-431	559	16	tax	tax	NOUN
ftr-431	559	17	court	court	NOUN
ftr-431	559	18	,	,	PUNCT
ftr-431	559	19	though	though	SCONJ
ftr-431	559	20	lacking119	lacking119	PROPN
ftr-431	559	21	at	at	ADP
ftr-431	559	22	least	least	ADJ
ftr-431	559	23	“	"	PUNCT
ftr-431	559	24	general	general	ADJ
ftr-431	559	25	equity	equity	NOUN
ftr-431	559	26	jurisdiction	jurisdiction	NOUN
ftr-431	559	27	,	,	PUNCT
ftr-431	559	28	”	"	PUNCT
ftr-431	559	29	routinely	routinely	ADV
ftr-431	559	30	applies	apply	VERB
ftr-431	559	31	equitable	equitable	ADJ
ftr-431	559	32	principles	principle	NOUN
ftr-431	559	33	.	.	PUNCT
ftr-431	560	1	yet	yet	ADV
ftr-431	560	2	,	,	PUNCT
ftr-431	560	3	despite	despite	SCONJ
ftr-431	560	4	their	their	PRON
ftr-431	560	5	heterogeneity	heterogeneity	NOUN
ftr-431	560	6	,	,	PUNCT
ftr-431	560	7	all	all	DET
ftr-431	560	8	article	article	NOUN
ftr-431	560	9	i	i	PRON
ftr-431	560	10	courts	court	NOUN
ftr-431	560	11	are	be	AUX
ftr-431	560	12	creatures	creature	NOUN
ftr-431	560	13	of	of	ADP
ftr-431	560	14	statute	statute	NOUN
ftr-431	560	15	.	.	PUNCT
ftr-431	560	16	1831	1831	NUM
ftr-431	560	17	)	)	PUNCT
ftr-431	560	18	)	)	PUNCT
ftr-431	560	19	.	.	PUNCT
ftr-431	561	1	this	this	DET
ftr-431	561	2	provision	provision	NOUN
ftr-431	561	3	“	"	PUNCT
ftr-431	561	4	prevent[ed	prevent[ed	PROPN
ftr-431	561	5	]	]	PUNCT
ftr-431	561	6	encroachment	encroachment	NOUN
ftr-431	561	7	upon	upon	SCONJ
ftr-431	561	8	the	the	DET
ftr-431	561	9	common	common	ADJ
ftr-431	561	10	-	-	PUNCT
ftr-431	561	11	law	law	NOUN
ftr-431	561	12	right	right	NOUN
ftr-431	561	13	to	to	PART
ftr-431	561	14	jury	jury	VERB
ftr-431	561	15	trial	trial	NOUN
ftr-431	561	16	inasmuch	inasmuch	ADJ
ftr-431	561	17	as	as	SCONJ
ftr-431	561	18	the	the	DET
ftr-431	561	19	seventh	seventh	ADJ
ftr-431	561	20	amendment	amendment	NOUN
ftr-431	561	21	had	have	AUX
ftr-431	561	22	not	not	PART
ftr-431	561	23	been	be	AUX
ftr-431	561	24	adopted	adopt	VERB
ftr-431	561	25	at	at	ADP
ftr-431	561	26	that	that	DET
ftr-431	561	27	time	time	NOUN
ftr-431	561	28	,	,	PUNCT
ftr-431	561	29	”	"	PUNCT
ftr-431	561	30	2	2	NUM
ftr-431	561	31	j.	j.	PROPN
ftr-431	561	32	moore	moore	PROPN
ftr-431	561	33	,	,	PUNCT
ftr-431	561	34	moore	moore	PROPN
ftr-431	561	35	’s	’s	PART
ftr-431	561	36	federal	federal	ADJ
ftr-431	561	37	practice	practice	NOUN
ftr-431	561	38	¶	¶	PROPN
ftr-431	561	39	2.05[1	2.05[1	NUM
ftr-431	561	40	]	]	X
ftr-431	561	41	(	(	PUNCT
ftr-431	561	42	2d	2d	NUM
ftr-431	561	43	ed	ed	NOUN
ftr-431	561	44	.	.	PROPN
ftr-431	561	45	1989	1989	NUM
ftr-431	561	46	)	)	PUNCT
ftr-431	561	47	.	.	PUNCT
ftr-431	562	1	this	this	PRON
ftr-431	562	2	is	be	AUX
ftr-431	562	3	not	not	PART
ftr-431	562	4	surprising	surprising	ADJ
ftr-431	562	5	because	because	SCONJ
ftr-431	562	6	the	the	DET
ftr-431	562	7	seventh	seventh	ADJ
ftr-431	562	8	amendment	amendment	NOUN
ftr-431	562	9	was	be	AUX
ftr-431	562	10	under	under	ADP
ftr-431	562	11	consideration	consideration	NOUN
ftr-431	562	12	by	by	ADP
ftr-431	562	13	congress	congress	PROPN
ftr-431	562	14	at	at	ADP
ftr-431	562	15	the	the	DET
ftr-431	562	16	time	time	NOUN
ftr-431	562	17	the	the	DET
ftr-431	562	18	judiciary	judiciary	NOUN
ftr-431	562	19	act	act	PROPN
ftr-431	562	20	passed	pass	VERB
ftr-431	562	21	.	.	PUNCT
ftr-431	563	1	charles	charles	PROPN
ftr-431	563	2	warren	warren	PROPN
ftr-431	563	3	,	,	PUNCT
ftr-431	563	4	new	new	ADJ
ftr-431	563	5	light	light	NOUN
ftr-431	563	6	on	on	ADP
ftr-431	563	7	the	the	DET
ftr-431	563	8	history	history	NOUN
ftr-431	563	9	of	of	ADP
ftr-431	563	10	the	the	DET
ftr-431	563	11	federal	federal	ADJ
ftr-431	563	12	judiciary	judiciary	PROPN
ftr-431	563	13	act	act	PROPN
ftr-431	563	14	of	of	ADP
ftr-431	563	15	1789	1789	NUM
ftr-431	563	16	,	,	PUNCT
ftr-431	563	17	37	37	NUM
ftr-431	563	18	harv	harv	NOUN
ftr-431	563	19	.	.	PUNCT
ftr-431	564	1	l.	l.	PROPN
ftr-431	564	2	rev	rev	PROPN
ftr-431	564	3	.	.	PROPN
ftr-431	564	4	49	49	NUM
ftr-431	564	5	,	,	PUNCT
ftr-431	564	6	54	54	NUM
ftr-431	564	7	(	(	PUNCT
ftr-431	564	8	1923	1923	NUM
ftr-431	564	9	)	)	PUNCT
ftr-431	564	10	.	.	PUNCT
ftr-431	565	1	110	110	NUM
ftr-431	565	2	.	.	PUNCT
ftr-431	565	3	kroger	kroger	PROPN
ftr-431	565	4	,	,	PUNCT
ftr-431	565	5	supra	supra	PROPN
ftr-431	565	6	note	note	PROPN
ftr-431	565	7	7	7	NUM
ftr-431	565	8	,	,	PUNCT
ftr-431	565	9	at	at	ADP
ftr-431	565	10	1433	1433	NUM
ftr-431	565	11	.	.	PUNCT
ftr-431	565	12	111	111	NUM
ftr-431	565	13	.	.	PUNCT
ftr-431	566	1	i	i	PRON
ftr-431	566	2	d.	d.	PROPN
ftr-431	566	3	at	at	ADP
ftr-431	566	4	1446	1446	NUM
ftr-431	566	5	.	.	PUNCT
ftr-431	567	1	112	112	NUM
ftr-431	567	2	.	.	PUNCT
ftr-431	567	3	kroger	kroger	PROPN
ftr-431	567	4	,	,	PUNCT
ftr-431	567	5	supra	supra	PROPN
ftr-431	567	6	note	note	PROPN
ftr-431	567	7	7	7	NUM
ftr-431	567	8	,	,	PUNCT
ftr-431	567	9	at	at	ADP
ftr-431	567	10	1452	1452	NUM
ftr-431	567	11	-	-	SYM
ftr-431	567	12	1453	1453	NUM
ftr-431	567	13	.	.	PUNCT
ftr-431	567	14	113	113	NUM
ftr-431	567	15	.	.	PUNCT
ftr-431	568	1	see	see	VERB
ftr-431	568	2	ross	ross	PROPN
ftr-431	568	3	v.	v.	ADP
ftr-431	568	4	bernhard	bernhard	PROPN
ftr-431	568	5	,	,	PUNCT
ftr-431	568	6	396	396	NUM
ftr-431	568	7	u.s	u.s	PROPN
ftr-431	568	8	.	.	PROPN
ftr-431	568	9	531	531	NUM
ftr-431	568	10	,	,	PUNCT
ftr-431	568	11	539	539	NUM
ftr-431	568	12	(	(	PUNCT
ftr-431	568	13	1970	1970	NUM
ftr-431	568	14	)	)	PUNCT
ftr-431	568	15	;	;	PUNCT
ftr-431	569	1	fed	fed	PROPN
ftr-431	569	2	.	.	PUNCT
ftr-431	570	1	r.	r.	PROPN
ftr-431	570	2	civ	civ	PROPN
ftr-431	570	3	.	.	PUNCT
ftr-431	571	1	p.	p.	NOUN
ftr-431	571	2	2	2	NUM
ftr-431	571	3	.	.	X
ftr-431	571	4	114	114	NUM
ftr-431	571	5	.	.	PUNCT
ftr-431	572	1	krieger	krieger	PROPN
ftr-431	572	2	,	,	PUNCT
ftr-431	572	3	supra	supra	PROPN
ftr-431	572	4	note	note	PROPN
ftr-431	572	5	87	87	NUM
ftr-431	572	6	,	,	PUNCT
ftr-431	572	7	at	at	ADP
ftr-431	572	8	281	281	NUM
ftr-431	572	9	.	.	PUNCT
ftr-431	572	10	115	115	NUM
ftr-431	572	11	.	.	PUNCT
ftr-431	573	1	see	see	VERB
ftr-431	573	2	edward	edward	PROPN
ftr-431	573	3	yorio	yorio	PROPN
ftr-431	573	4	,	,	PUNCT
ftr-431	573	5	a	a	DET
ftr-431	573	6	defense	defense	NOUN
ftr-431	573	7	of	of	ADP
ftr-431	573	8	equitable	equitable	ADJ
ftr-431	573	9	defenses	defense	NOUN
ftr-431	573	10	,	,	PUNCT
ftr-431	573	11	51	51	NUM
ftr-431	573	12	ohio	ohio	PROPN
ftr-431	573	13	st	st	PROPN
ftr-431	573	14	.	.	PROPN
ftr-431	573	15	l.j	l.j	PROPN
ftr-431	573	16	.	.	PROPN
ftr-431	573	17	1201	1201	NUM
ftr-431	573	18	,	,	PUNCT
ftr-431	573	19	1205	1205	NUM
ftr-431	573	20	(	(	PUNCT
ftr-431	573	21	1990	1990	NUM
ftr-431	573	22	)	)	PUNCT
ftr-431	573	23	.	.	PUNCT
ftr-431	574	1	116	116	NUM
ftr-431	574	2	.	.	PUNCT
ftr-431	575	1	such	such	ADJ
ftr-431	575	2	diverse	diverse	ADJ
ftr-431	575	3	courts	court	NOUN
ftr-431	575	4	as	as	ADP
ftr-431	575	5	the	the	DET
ftr-431	575	6	territorial	territorial	ADJ
ftr-431	575	7	courts	court	NOUN
ftr-431	575	8	,	,	PUNCT
ftr-431	575	9	military	military	ADJ
ftr-431	575	10	courts	court	NOUN
ftr-431	575	11	martial	martial	NOUN
ftr-431	575	12	,	,	PUNCT
ftr-431	575	13	and	and	CCONJ
ftr-431	575	14	the	the	DET
ftr-431	575	15	courts	court	NOUN
ftr-431	575	16	for	for	ADP
ftr-431	575	17	the	the	DET
ftr-431	575	18	district	district	PROPN
ftr-431	575	19	of	of	ADP
ftr-431	575	20	columbia	columbia	PROPN
ftr-431	575	21	are	be	AUX
ftr-431	575	22	all	all	PRON
ftr-431	575	23	article	article	NOUN
ftr-431	575	24	i	i	PRON
ftr-431	575	25	courts	court	NOUN
ftr-431	575	26	.	.	PUNCT
ftr-431	576	1	see	see	VERB
ftr-431	576	2	ron	ron	PROPN
ftr-431	576	3	weiss	weiss	PROPN
ftr-431	576	4	,	,	PUNCT
ftr-431	576	5	contempt	contempt	NOUN
ftr-431	576	6	power	power	NOUN
ftr-431	576	7	of	of	ADP
ftr-431	576	8	the	the	DET
ftr-431	576	9	bankruptcy	bankruptcy	NOUN
ftr-431	576	10	court	court	NOUN
ftr-431	576	11	,	,	PUNCT
ftr-431	576	12	6	6	NUM
ftr-431	576	13	bank	bank	NOUN
ftr-431	576	14	.	.	PUNCT
ftr-431	577	1	dev	dev	PROPN
ftr-431	577	2	.	.	PUNCT
ftr-431	578	1	j.	j.	PROPN
ftr-431	578	2	205	205	PROPN
ftr-431	578	3	,	,	PUNCT
ftr-431	578	4	239	239	NUM
ftr-431	578	5	(	(	PUNCT
ftr-431	578	6	1989	1989	NUM
ftr-431	578	7	)	)	PUNCT
ftr-431	578	8	.	.	PUNCT
ftr-431	579	1	117	117	NUM
ftr-431	579	2	.	.	PUNCT
ftr-431	580	1	see	see	VERB
ftr-431	580	2	krieger	krieger	PROPN
ftr-431	580	3	,	,	PUNCT
ftr-431	580	4	supra	supra	PROPN
ftr-431	580	5	note	note	PROPN
ftr-431	580	6	87	87	NUM
ftr-431	580	7	,	,	PUNCT
ftr-431	580	8	at	at	ADP
ftr-431	580	9	276	276	NUM
ftr-431	580	10	n.1	n.1	NOUN
ftr-431	580	11	(	(	PUNCT
ftr-431	580	12	“	"	PUNCT
ftr-431	580	13	in	in	ADP
ftr-431	580	14	the	the	DET
ftr-431	580	15	author	author	NOUN
ftr-431	580	16	’s	’s	PART
ftr-431	580	17	experience	experience	NOUN
ftr-431	580	18	,	,	PUNCT
ftr-431	580	19	the	the	DET
ftr-431	580	20	frequency	frequency	NOUN
ftr-431	580	21	of	of	ADP
ftr-431	580	22	reference	reference	NOUN
ftr-431	580	23	to	to	ADP
ftr-431	580	24	the	the	DET
ftr-431	580	25	bankruptcy	bankruptcy	NOUN
ftr-431	580	26	court	court	NOUN
ftr-431	580	27	as	as	ADP
ftr-431	580	28	a	a	DET
ftr-431	580	29	court	court	NOUN
ftr-431	580	30	of	of	ADP
ftr-431	580	31	equity	equity	NOUN
ftr-431	580	32	is	be	AUX
ftr-431	580	33	second	second	ADJ
ftr-431	580	34	only	only	ADV
ftr-431	580	35	to	to	ADP
ftr-431	580	36	introductions	introduction	NOUN
ftr-431	580	37	,	,	PUNCT
ftr-431	580	38	‘	'	PUNCT
ftr-431	580	39	may	may	AUX
ftr-431	580	40	it	it	PRON
ftr-431	580	41	please	please	VERB
ftr-431	580	42	the	the	DET
ftr-431	580	43	court	court	NOUN
ftr-431	580	44	’	'	PUNCT
ftr-431	580	45	or	or	CCONJ
ftr-431	580	46	‘	'	PUNCT
ftr-431	580	47	good	good	ADJ
ftr-431	580	48	morning	morning	NOUN
ftr-431	580	49	(	(	PUNCT
ftr-431	580	50	afternoon	afternoon	NOUN
ftr-431	580	51	)	)	PUNCT
ftr-431	580	52	,	,	PUNCT
ftr-431	580	53	your	your	PRON
ftr-431	580	54	honor	honor	NOUN
ftr-431	580	55	.	.	PUNCT
ftr-431	580	56	’	'	PUNCT
ftr-431	580	57	”	"	PUNCT
ftr-431	580	58	)	)	PUNCT
ftr-431	580	59	.	.	PUNCT
ftr-431	581	1	118	118	NUM
ftr-431	581	2	.	.	PUNCT
ftr-431	581	3	see	see	VERB
ftr-431	581	4	i	i	PRON
ftr-431	581	5	d.	d.	PROPN
ftr-431	581	6	at	at	ADP
ftr-431	581	7	292	292	NUM
ftr-431	581	8	(	(	PUNCT
ftr-431	581	9	“	"	PUNCT
ftr-431	581	10	neither	neither	CCONJ
ftr-431	581	11	bankruptcy	bankruptcy	NOUN
ftr-431	581	12	law	law	NOUN
ftr-431	581	13	nor	nor	CCONJ
ftr-431	581	14	bankruptcy	bankruptcy	NOUN
ftr-431	581	15	courts	court	NOUN
ftr-431	581	16	can	can	AUX
ftr-431	581	17	claim	claim	VERB
ftr-431	581	18	roots	root	NOUN
ftr-431	581	19	in	in	ADP
ftr-431	581	20	english	english	ADJ
ftr-431	581	21	courts	court	NOUN
ftr-431	581	22	of	of	ADP
ftr-431	581	23	equity	equity	NOUN
ftr-431	581	24	.	.	PUNCT
ftr-431	582	1	bankruptcy	bankruptcy	NOUN
ftr-431	582	2	remedies	remedy	NOUN
ftr-431	582	3	and	and	CCONJ
ftr-431	582	4	insolvency	insolvency	NOUN
ftr-431	582	5	rights	right	NOUN
ftr-431	582	6	have	have	AUX
ftr-431	582	7	always	always	ADV
ftr-431	582	8	been	be	AUX
ftr-431	582	9	a	a	DET
ftr-431	582	10	product	product	NOUN
ftr-431	582	11	of	of	ADP
ftr-431	582	12	legislative	legislative	ADJ
ftr-431	582	13	enactment	enactment	NOUN
ftr-431	582	14	rather	rather	ADV
ftr-431	582	15	than	than	ADP
ftr-431	582	16	case	case	NOUN
ftr-431	582	17	-	-	PUNCT
ftr-431	582	18	by	by	ADP
ftr-431	582	19	-	-	PUNCT
ftr-431	582	20	case	case	NOUN
ftr-431	582	21	determination	determination	NOUN
ftr-431	582	22	in	in	ADP
ftr-431	582	23	common	common	ADJ
ftr-431	582	24	law	law	NOUN
ftr-431	582	25	or	or	CCONJ
ftr-431	582	26	equity	equity	NOUN
ftr-431	582	27	courts	court	NOUN
ftr-431	582	28	.	.	PUNCT
ftr-431	582	29	”	"	PUNCT
ftr-431	582	30	)	)	PUNCT
ftr-431	582	31	;	;	PUNCT
ftr-431	582	32	i	i	PRON
ftr-431	582	33	d.	d.	PROPN
ftr-431	582	34	at	at	ADP
ftr-431	582	35	309	309	NUM
ftr-431	582	36	(	(	PUNCT
ftr-431	582	37	“	"	PUNCT
ftr-431	582	38	bankruptcy	bankruptcy	NOUN
ftr-431	582	39	courts	court	NOUN
ftr-431	582	40	apply	apply	VERB
ftr-431	582	41	a	a	DET
ftr-431	582	42	statutory	statutory	ADJ
ftr-431	582	43	scheme	scheme	NOUN
ftr-431	582	44	rather	rather	ADV
ftr-431	582	45	than	than	ADP
ftr-431	582	46	equitable	equitable	ADJ
ftr-431	582	47	maxims	maxim	NOUN
ftr-431	582	48	”	"	PUNCT
ftr-431	582	49	)	)	PUNCT
ftr-431	582	50	.	.	PUNCT
ftr-431	583	1	in	in	ADP
ftr-431	583	2	the	the	DET
ftr-431	583	3	united	united	PROPN
ftr-431	583	4	states	states	PROPN
ftr-431	583	5	,	,	PUNCT
ftr-431	583	6	bankruptcy	bankruptcy	NOUN
ftr-431	583	7	is	be	AUX
ftr-431	583	8	a	a	DET
ftr-431	583	9	statutory	statutory	ADJ
ftr-431	583	10	creation	creation	NOUN
ftr-431	583	11	.	.	PUNCT
ftr-431	584	1	bankruptcy	bankruptcy	NOUN
ftr-431	584	2	courts	court	NOUN
ftr-431	584	3	are	be	AUX
ftr-431	584	4	courts	court	NOUN
ftr-431	584	5	of	of	ADP
ftr-431	584	6	“	"	PUNCT
ftr-431	584	7	equity	equity	NOUN
ftr-431	584	8	”	"	PUNCT
ftr-431	584	9	in	in	ADP
ftr-431	584	10	the	the	DET
ftr-431	584	11	fairness	fairness	NOUN
ftr-431	584	12	sense	sense	NOUN
ftr-431	584	13	,	,	PUNCT
ftr-431	584	14	rather	rather	ADV
ftr-431	584	15	than	than	ADP
ftr-431	584	16	in	in	ADP
ftr-431	584	17	the	the	DET
ftr-431	584	18	chancery	chancery	NOUN
ftr-431	584	19	sense	sense	NOUN
ftr-431	584	20	.	.	PUNCT
ftr-431	585	1	119	119	X
ftr-431	585	2	.	.	PUNCT
ftr-431	586	1	see	see	VERB
ftr-431	586	2	infra	infra	NOUN
ftr-431	586	3	note	note	VERB
ftr-431	586	4	122	122	NUM
ftr-431	586	5	and	and	CCONJ
ftr-431	586	6	accompanying	accompany	VERB
ftr-431	586	7	text	text	NOUN
ftr-431	586	8	;	;	PUNCT
ftr-431	586	9	see	see	VERB
ftr-431	586	10	also	also	ADV
ftr-431	586	11	ct	ct	PROPN
ftr-431	586	12	.	.	PUNCT
ftr-431	586	13	fed	fed	PROPN
ftr-431	586	14	.	.	PUNCT
ftr-431	587	1	cl	cl	NOUN
ftr-431	587	2	.	.	PROPN
ftr-431	588	1	2	2	NUM
ftr-431	588	2	,	,	PUNCT
ftr-431	588	3	8(e)(2	8(e)(2	NUM
ftr-431	588	4	)	)	PUNCT
ftr-431	588	5	.	.	PUNCT
ftr-431	589	1	376	376	NUM
ftr-431	589	2	florida	florida	PROPN
ftr-431	589	3	tax	tax	PROPN
ftr-431	589	4	review	review	NOUN
ftr-431	590	1	[	[	X
ftr-431	590	2	vol	vol	NOUN
ftr-431	590	3	.	.	NOUN
ftr-431	590	4	5:5	5:5	NUM
ftr-431	590	5	article	article	NOUN
ftr-431	590	6	iii	iii	NOUN
ftr-431	590	7	courts	court	NOUN
ftr-431	590	8	have	have	VERB
ftr-431	590	9	equitable	equitable	ADJ
ftr-431	590	10	power	power	NOUN
ftr-431	590	11	because	because	SCONJ
ftr-431	590	12	it	it	PRON
ftr-431	590	13	is	be	AUX
ftr-431	590	14	specifically	specifically	ADV
ftr-431	590	15	authorized	authorize	VERB
ftr-431	590	16	by	by	ADP
ftr-431	590	17	article	article	PROPN
ftr-431	590	18	iii	iii	PROPN
ftr-431	590	19	itself	itself	PRON
ftr-431	590	20	and	and	CCONJ
ftr-431	590	21	granted	grant	VERB
ftr-431	590	22	to	to	ADP
ftr-431	590	23	these	these	DET
ftr-431	590	24	courts	court	NOUN
ftr-431	590	25	by	by	ADP
ftr-431	590	26	congress.120	congress.120	ADJ
ftr-431	590	27	article	article	NOUN
ftr-431	590	28	i	i	PRON
ftr-431	590	29	does	do	AUX
ftr-431	590	30	not	not	PART
ftr-431	590	31	contain	contain	VERB
ftr-431	590	32	similar	similar	ADJ
ftr-431	590	33	language	language	NOUN
ftr-431	590	34	.	.	PUNCT
ftr-431	591	1	simply	simply	ADV
ftr-431	591	2	being	be	AUX
ftr-431	591	3	a	a	DET
ftr-431	591	4	“	"	PUNCT
ftr-431	591	5	court	court	NOUN
ftr-431	591	6	”	"	PUNCT
ftr-431	591	7	should121	should121	PROPN
ftr-431	591	8	not	not	PART
ftr-431	591	9	confer	confer	VERB
ftr-431	591	10	equitable	equitable	ADJ
ftr-431	591	11	power	power	NOUN
ftr-431	591	12	because	because	SCONJ
ftr-431	591	13	,	,	PUNCT
ftr-431	591	14	constitutionally	constitutionally	ADV
ftr-431	591	15	,	,	PUNCT
ftr-431	591	16	there	there	PRON
ftr-431	591	17	is	be	VERB
ftr-431	591	18	a	a	DET
ftr-431	591	19	difference	difference	NOUN
ftr-431	591	20	between	between	ADP
ftr-431	591	21	constitutional	constitutional	ADJ
ftr-431	591	22	courts	court	NOUN
ftr-431	591	23	that	that	PRON
ftr-431	591	24	exercise	exercise	VERB
ftr-431	591	25	power	power	NOUN
ftr-431	591	26	granted	grant	VERB
ftr-431	591	27	by	by	ADP
ftr-431	591	28	article	article	PROPN
ftr-431	591	29	iii	iii	NUM
ftr-431	591	30	of	of	ADP
ftr-431	591	31	the	the	DET
ftr-431	591	32	constitution	constitution	NOUN
ftr-431	591	33	and	and	CCONJ
ftr-431	591	34	legislative	legislative	ADJ
ftr-431	591	35	courts	court	NOUN
ftr-431	591	36	that	that	PRON
ftr-431	591	37	may	may	AUX
ftr-431	591	38	only	only	ADV
ftr-431	591	39	exercise	exercise	VERB
ftr-431	591	40	power	power	NOUN
ftr-431	591	41	expressly	expressly	ADV
ftr-431	591	42	conferred	confer	VERB
ftr-431	591	43	by	by	ADP
ftr-431	591	44	congress	congress	PROPN
ftr-431	591	45	.	.	PUNCT
ftr-431	592	1	nonetheless	nonetheless	ADV
ftr-431	592	2	,	,	PUNCT
ftr-431	592	3	congress	congress	PROPN
ftr-431	592	4	has	have	AUX
ftr-431	592	5	authorized	authorize	VERB
ftr-431	592	6	certain	certain	ADJ
ftr-431	592	7	article	article	NOUN
ftr-431	592	8	i	i	PRON
ftr-431	592	9	courts	court	VERB
ftr-431	592	10	to	to	PART
ftr-431	592	11	apply	apply	VERB
ftr-431	592	12	equitable	equitable	ADJ
ftr-431	592	13	principles	principle	NOUN
ftr-431	592	14	in	in	ADP
ftr-431	592	15	certain	certain	ADJ
ftr-431	592	16	situations	situation	NOUN
ftr-431	592	17	.	.	PUNCT
ftr-431	593	1	for	for	ADP
ftr-431	593	2	example	example	NOUN
ftr-431	593	3	,	,	PUNCT
ftr-431	593	4	since	since	SCONJ
ftr-431	593	5	1982	1982	NUM
ftr-431	593	6	,	,	PUNCT
ftr-431	593	7	the	the	DET
ftr-431	593	8	court	court	NOUN
ftr-431	593	9	of	of	ADP
ftr-431	593	10	federal	federal	ADJ
ftr-431	593	11	claims	claim	NOUN
ftr-431	593	12	,	,	PUNCT
ftr-431	593	13	an	an	DET
ftr-431	593	14	article	article	NOUN
ftr-431	593	15	i	i	NOUN
ftr-431	593	16	court	court	NOUN
ftr-431	593	17	,	,	PUNCT
ftr-431	593	18	has	have	AUX
ftr-431	593	19	had	have	VERB
ftr-431	593	20	the	the	DET
ftr-431	593	21	power	power	NOUN
ftr-431	593	22	to	to	PART
ftr-431	593	23	grant	grant	VERB
ftr-431	593	24	equitable	equitable	ADJ
ftr-431	593	25	relief	relief	NOUN
ftr-431	593	26	in	in	ADP
ftr-431	593	27	contract	contract	NOUN
ftr-431	593	28	actions	action	NOUN
ftr-431	593	29	.	.	PUNCT
ftr-431	594	1	similarly	similarly	ADV
ftr-431	594	2	,	,	PUNCT
ftr-431	594	3	the	the	DET
ftr-431	594	4	tax	tax	NOUN
ftr-431	594	5	court	court	NOUN
ftr-431	594	6	has	have	VERB
ftr-431	594	7	declaratory	declaratory	ADJ
ftr-431	594	8	judgment	judgment	NOUN
ftr-431	594	9	power122	power122	NOUN
ftr-431	594	10	in	in	ADP
ftr-431	594	11	a	a	DET
ftr-431	594	12	narrow	narrow	ADJ
ftr-431	594	13	set	set	NOUN
ftr-431	594	14	of	of	ADP
ftr-431	594	15	cases	case	NOUN
ftr-431	594	16	.	.	PUNCT
ftr-431	595	1	however	however	ADV
ftr-431	595	2	,	,	PUNCT
ftr-431	595	3	power	power	NOUN
ftr-431	595	4	to	to	PART
ftr-431	595	5	grant	grant	VERB
ftr-431	595	6	an	an	DET
ftr-431	595	7	equitable	equitable	ADJ
ftr-431	595	8	remedy	remedy	NOUN
ftr-431	595	9	,	,	PUNCT
ftr-431	595	10	such123	such123	PROPN
ftr-431	595	11	as	as	ADP
ftr-431	595	12	an	an	DET
ftr-431	595	13	injunction	injunction	NOUN
ftr-431	595	14	or	or	CCONJ
ftr-431	595	15	a	a	DET
ftr-431	595	16	declaratory	declaratory	ADJ
ftr-431	595	17	judgment	judgment	NOUN
ftr-431	595	18	,	,	PUNCT
ftr-431	595	19	is	be	AUX
ftr-431	595	20	still	still	ADV
ftr-431	595	21	circumscribed	circumscribe	VERB
ftr-431	595	22	by	by	ADP
ftr-431	595	23	statute	statute	NOUN
ftr-431	595	24	.	.	PUNCT
ftr-431	596	1	in	in	ADP
ftr-431	596	2	general	general	ADJ
ftr-431	596	3	,	,	PUNCT
ftr-431	596	4	any	any	DET
ftr-431	596	5	equitable	equitable	ADJ
ftr-431	596	6	power	power	NOUN
ftr-431	596	7	an	an	DET
ftr-431	596	8	article	article	NOUN
ftr-431	596	9	i	i	PRON
ftr-431	596	10	court	court	NOUN
ftr-431	596	11	exercises	exercise	NOUN
ftr-431	596	12	finds	find	VERB
ftr-431	596	13	its	its	PRON
ftr-431	596	14	source	source	NOUN
ftr-431	596	15	in	in	ADP
ftr-431	596	16	a	a	DET
ftr-431	596	17	statute	statute	NOUN
ftr-431	596	18	.	.	PUNCT
ftr-431	597	1	the	the	DET
ftr-431	597	2	statute	statute	NOUN
ftr-431	597	3	defining	define	VERB
ftr-431	597	4	a	a	DET
ftr-431	597	5	court	court	NOUN
ftr-431	597	6	’s	’s	PART
ftr-431	597	7	jurisdiction	jurisdiction	NOUN
ftr-431	597	8	may	may	AUX
ftr-431	597	9	specifically	specifically	ADV
ftr-431	597	10	authorize	authorize	VERB
ftr-431	597	11	the	the	DET
ftr-431	597	12	application	application	NOUN
ftr-431	597	13	of	of	ADP
ftr-431	597	14	equitable	equitable	ADJ
ftr-431	597	15	relief	relief	NOUN
ftr-431	597	16	as	as	SCONJ
ftr-431	597	17	is	be	AUX
ftr-431	597	18	true	true	ADJ
ftr-431	597	19	for	for	ADP
ftr-431	597	20	the	the	DET
ftr-431	597	21	court	court	NOUN
ftr-431	597	22	of	of	ADP
ftr-431	597	23	federal	federal	ADJ
ftr-431	597	24	claims	claim	NOUN
ftr-431	597	25	.	.	PUNCT
ftr-431	598	1	specific	specific	ADJ
ftr-431	598	2	statutory	statutory	ADJ
ftr-431	598	3	provisions	provision	NOUN
ftr-431	598	4	that	that	PRON
ftr-431	598	5	the	the	DET
ftr-431	598	6	court	court	NOUN
ftr-431	598	7	is	be	AUX
ftr-431	598	8	charged	charge	VERB
ftr-431	598	9	with	with	ADP
ftr-431	598	10	applying124	applying124	PROPN
ftr-431	598	11	may	may	AUX
ftr-431	598	12	also	also	ADV
ftr-431	598	13	authorize	authorize	VERB
ftr-431	598	14	the	the	DET
ftr-431	598	15	use	use	NOUN
ftr-431	598	16	of	of	ADP
ftr-431	598	17	equity	equity	NOUN
ftr-431	598	18	.	.	PUNCT
ftr-431	599	1	for	for	ADP
ftr-431	599	2	example	example	NOUN
ftr-431	599	3	,	,	PUNCT
ftr-431	599	4	certain	certain	ADJ
ftr-431	599	5	internal	internal	ADJ
ftr-431	599	6	revenue	revenue	NOUN
ftr-431	599	7	code	code	NOUN
ftr-431	599	8	provisions	provision	NOUN
ftr-431	599	9	expressly	expressly	ADV
ftr-431	599	10	bring	bring	VERB
ftr-431	599	11	equitable	equitable	ADJ
ftr-431	599	12	principles	principle	NOUN
ftr-431	599	13	into	into	ADP
ftr-431	599	14	the	the	DET
ftr-431	599	15	analysis.125	analysis.125	NOUN
ftr-431	599	16	in	in	ADP
ftr-431	599	17	addition	addition	NOUN
ftr-431	599	18	to	to	ADP
ftr-431	599	19	true	true	ADJ
ftr-431	599	20	equitable	equitable	ADJ
ftr-431	599	21	power	power	NOUN
ftr-431	599	22	,	,	PUNCT
ftr-431	599	23	article	article	NOUN
ftr-431	599	24	i	i	NOUN
ftr-431	599	25	courts	court	NOUN
ftr-431	599	26	may	may	AUX
ftr-431	599	27	use	use	VERB
ftr-431	599	28	equitable	equitable	ADJ
ftr-431	599	29	considerations	consideration	NOUN
ftr-431	599	30	where	where	SCONJ
ftr-431	599	31	that	that	PRON
ftr-431	599	32	is	be	AUX
ftr-431	599	33	provided	provide	VERB
ftr-431	599	34	by	by	ADP
ftr-431	599	35	statute	statute	NOUN
ftr-431	599	36	.	.	PUNCT
ftr-431	600	1	in	in	ADP
ftr-431	600	2	such	such	ADJ
ftr-431	600	3	instances	instance	NOUN
ftr-431	600	4	,	,	PUNCT
ftr-431	600	5	the	the	DET
ftr-431	600	6	use	use	NOUN
ftr-431	600	7	of	of	ADP
ftr-431	600	8	the	the	DET
ftr-431	600	9	term	term	NOUN
ftr-431	600	10	“	"	PUNCT
ftr-431	600	11	equity	equity	NOUN
ftr-431	600	12	”	"	PUNCT
ftr-431	600	13	may	may	AUX
ftr-431	600	14	be	be	AUX
ftr-431	600	15	a	a	DET
ftr-431	600	16	definitional	definitional	ADJ
ftr-431	600	17	shorthand	shorthand	NOUN
ftr-431	600	18	rather	rather	ADV
ftr-431	600	19	than	than	ADP
ftr-431	600	20	a	a	DET
ftr-431	600	21	true	true	ADJ
ftr-431	600	22	grant	grant	NOUN
ftr-431	600	23	of	of	ADP
ftr-431	600	24	equitable	equitable	ADJ
ftr-431	600	25	power	power	NOUN
ftr-431	600	26	.	.	PUNCT
ftr-431	601	1	in	in	ADP
ftr-431	601	2	other	other	ADJ
ftr-431	601	3	words	word	NOUN
ftr-431	601	4	,	,	PUNCT
ftr-431	601	5	congress	congress	PROPN
ftr-431	601	6	may	may	AUX
ftr-431	601	7	use	use	VERB
ftr-431	601	8	the	the	DET
ftr-431	601	9	terms	term	NOUN
ftr-431	601	10	“	"	PUNCT
ftr-431	601	11	equity	equity	NOUN
ftr-431	601	12	”	"	PUNCT
ftr-431	601	13	or	or	CCONJ
ftr-431	601	14	“	"	PUNCT
ftr-431	601	15	equitable	equitable	ADJ
ftr-431	601	16	”	"	PUNCT
ftr-431	601	17	to	to	PART
ftr-431	601	18	refer	refer	VERB
ftr-431	601	19	to	to	ADP
ftr-431	601	20	the	the	DET
ftr-431	601	21	types	type	NOUN
ftr-431	601	22	of	of	ADP
ftr-431	601	23	fairness	fairness	NOUN
ftr-431	601	24	considerations	consideration	NOUN
ftr-431	601	25	that	that	PRON
ftr-431	601	26	are	be	AUX
ftr-431	601	27	part	part	NOUN
ftr-431	601	28	of	of	ADP
ftr-431	601	29	the	the	DET
ftr-431	601	30	jurisprudence	jurisprudence	NOUN
ftr-431	601	31	of	of	ADP
ftr-431	601	32	equity	equity	NOUN
ftr-431	601	33	,	,	PUNCT
ftr-431	601	34	without	without	ADP
ftr-431	601	35	actually	actually	ADV
ftr-431	601	36	conferring	confer	VERB
ftr-431	601	37	equitable	equitable	ADJ
ftr-431	601	38	powers	power	NOUN
ftr-431	601	39	by	by	ADP
ftr-431	601	40	doing	do	VERB
ftr-431	601	41	so	so	ADV
ftr-431	601	42	.	.	PUNCT
ftr-431	602	1	for	for	ADP
ftr-431	602	2	example	example	NOUN
ftr-431	602	3	,	,	PUNCT
ftr-431	602	4	as	as	SCONJ
ftr-431	602	5	discussed	discuss	VERB
ftr-431	602	6	below	below	ADV
ftr-431	602	7	,	,	PUNCT
ftr-431	602	8	general	general	ADJ
ftr-431	602	9	innocent	innocent	ADJ
ftr-431	602	10	spouse	spouse	NOUN
ftr-431	602	11	relief126	relief126	VERB
ftr-431	602	12	127	127	NUM
ftr-431	602	13	120	120	NUM
ftr-431	602	14	.	.	PUNCT
ftr-431	603	1	see	see	VERB
ftr-431	603	2	u.s	u.s	PROPN
ftr-431	603	3	.	.	PROPN
ftr-431	603	4	const	const	PROPN
ftr-431	603	5	.	.	PUNCT
ftr-431	604	1	art	art	NOUN
ftr-431	604	2	.	.	PUNCT
ftr-431	605	1	iii	iii	X
ftr-431	605	2	.	.	PUNCT
ftr-431	605	3	§	§	PROPN
ftr-431	605	4	2	2	NUM
ftr-431	605	5	,	,	PUNCT
ftr-431	605	6	cl	cl	NOUN
ftr-431	605	7	.	.	PUNCT
ftr-431	606	1	1(“the	1(“the	DET
ftr-431	606	2	judicial	judicial	ADJ
ftr-431	606	3	power	power	NOUN
ftr-431	606	4	shall	shall	AUX
ftr-431	606	5	extend	extend	VERB
ftr-431	606	6	to	to	ADP
ftr-431	606	7	all	all	DET
ftr-431	606	8	cases	case	NOUN
ftr-431	606	9	,	,	PUNCT
ftr-431	606	10	in	in	ADP
ftr-431	606	11	law	law	NOUN
ftr-431	606	12	and	and	CCONJ
ftr-431	606	13	equity	equity	NOUN
ftr-431	606	14	,	,	PUNCT
ftr-431	606	15	arising	arise	VERB
ftr-431	606	16	under	under	ADP
ftr-431	606	17	this	this	DET
ftr-431	606	18	constitution	constitution	NOUN
ftr-431	606	19	.	.	PUNCT
ftr-431	606	20	.	.	PUNCT
ftr-431	606	21	.	.	PUNCT
ftr-431	606	22	.	.	PUNCT
ftr-431	606	23	”	"	PUNCT
ftr-431	606	24	)	)	PUNCT
ftr-431	606	25	.	.	PUNCT
ftr-431	607	1	121	121	NUM
ftr-431	607	2	.	.	PUNCT
ftr-431	608	1	see	see	VERB
ftr-431	608	2	cross	cross	PROPN
ftr-431	608	3	,	,	PUNCT
ftr-431	608	4	supra	supra	PROPN
ftr-431	608	5	note	note	VERB
ftr-431	608	6	107	107	NUM
ftr-431	608	7	,	,	PUNCT
ftr-431	608	8	at	at	ADP
ftr-431	608	9	201	201	NUM
ftr-431	608	10	(	(	PUNCT
ftr-431	608	11	“	"	PUNCT
ftr-431	608	12	congress	congress	PROPN
ftr-431	608	13	can	can	AUX
ftr-431	608	14	not	not	PART
ftr-431	608	15	delegate	delegate	VERB
ftr-431	608	16	authority	authority	NOUN
ftr-431	608	17	it	it	PRON
ftr-431	608	18	does	do	AUX
ftr-431	608	19	not	not	PART
ftr-431	608	20	have	have	VERB
ftr-431	608	21	.	.	PUNCT
ftr-431	609	1	none	none	NOUN
ftr-431	609	2	of	of	ADP
ftr-431	609	3	congress	congress	PROPN
ftr-431	609	4	’s	’s	PART
ftr-431	609	5	enumerated	enumerate	VERB
ftr-431	609	6	powers	power	NOUN
ftr-431	609	7	,	,	PUNCT
ftr-431	609	8	even	even	ADV
ftr-431	609	9	when	when	SCONJ
ftr-431	609	10	augmented	augment	VERB
ftr-431	609	11	by	by	ADP
ftr-431	609	12	the	the	DET
ftr-431	609	13	necessary	necessary	ADJ
ftr-431	609	14	and	and	CCONJ
ftr-431	609	15	proper	proper	ADJ
ftr-431	609	16	clause	clause	NOUN
ftr-431	609	17	,	,	PUNCT
ftr-431	609	18	are	be	AUX
ftr-431	609	19	broad	broad	ADJ
ftr-431	609	20	enough	enough	ADV
ftr-431	609	21	to	to	PART
ftr-431	609	22	cover	cover	VERB
ftr-431	609	23	the	the	DET
ftr-431	609	24	entire	entire	ADJ
ftr-431	609	25	set	set	NOUN
ftr-431	609	26	of	of	ADP
ftr-431	609	27	substantive	substantive	ADJ
ftr-431	609	28	rules	rule	NOUN
ftr-431	609	29	that	that	PRON
ftr-431	609	30	comprise	comprise	VERB
ftr-431	609	31	the	the	DET
ftr-431	609	32	law	law	NOUN
ftr-431	609	33	of	of	ADP
ftr-431	609	34	equity	equity	NOUN
ftr-431	609	35	.	.	PUNCT
ftr-431	609	36	”	"	PUNCT
ftr-431	609	37	)	)	PUNCT
ftr-431	610	1	(	(	PUNCT
ftr-431	610	2	footnotes	footnote	NOUN
ftr-431	610	3	omitted	omit	VERB
ftr-431	610	4	)	)	PUNCT
ftr-431	610	5	;	;	PUNCT
ftr-431	610	6	i	i	PRON
ftr-431	610	7	d.	d.	PROPN
ftr-431	610	8	at	at	ADP
ftr-431	610	9	218	218	NUM
ftr-431	610	10	(	(	PUNCT
ftr-431	610	11	“	"	PUNCT
ftr-431	610	12	congress	congress	PROPN
ftr-431	610	13	exercises	exercise	VERB
ftr-431	610	14	the	the	DET
ftr-431	610	15	legislative	legislative	ADJ
ftr-431	610	16	power	power	NOUN
ftr-431	610	17	,	,	PUNCT
ftr-431	610	18	not	not	PART
ftr-431	610	19	the	the	DET
ftr-431	610	20	judicial	judicial	NOUN
ftr-431	610	21	.	.	PUNCT
ftr-431	610	22	”	"	PUNCT
ftr-431	610	23	)	)	PUNCT
ftr-431	610	24	.	.	PUNCT
ftr-431	611	1	122	122	NUM
ftr-431	611	2	.	.	PUNCT
ftr-431	612	1	see	see	VERB
ftr-431	612	2	28	28	NUM
ftr-431	612	3	u.s.c	u.s.c	ADJ
ftr-431	612	4	.	.	PUNCT
ftr-431	613	1	§	§	PROPN
ftr-431	613	2	1491(b)(1	1491(b)(1	NUM
ftr-431	613	3	)	)	PUNCT
ftr-431	613	4	(	(	PUNCT
ftr-431	613	5	2000	2000	NUM
ftr-431	613	6	)	)	PUNCT
ftr-431	613	7	;	;	PUNCT
ftr-431	613	8	28	28	NUM
ftr-431	613	9	u.s.c	u.s.c	ADJ
ftr-431	613	10	.	.	PUNCT
ftr-431	614	1	§	§	PROPN
ftr-431	614	2	1491(a)(3	1491(a)(3	NUM
ftr-431	614	3	)	)	PUNCT
ftr-431	614	4	(	(	PUNCT
ftr-431	614	5	1996	1996	NUM
ftr-431	614	6	)	)	PUNCT
ftr-431	614	7	(	(	PUNCT
ftr-431	614	8	“	"	PUNCT
ftr-431	614	9	to	to	PART
ftr-431	614	10	afford	afford	VERB
ftr-431	614	11	complete	complete	ADJ
ftr-431	614	12	relief	relief	NOUN
ftr-431	614	13	on	on	ADP
ftr-431	614	14	any	any	DET
ftr-431	614	15	contract	contract	NOUN
ftr-431	614	16	claim	claim	NOUN
ftr-431	614	17	brought	bring	VERB
ftr-431	614	18	before	before	SCONJ
ftr-431	614	19	the	the	DET
ftr-431	614	20	contract	contract	NOUN
ftr-431	614	21	is	be	AUX
ftr-431	614	22	awarded	award	VERB
ftr-431	614	23	,	,	PUNCT
ftr-431	614	24	the	the	DET
ftr-431	614	25	court	court	NOUN
ftr-431	614	26	shall	shall	AUX
ftr-431	614	27	have	have	VERB
ftr-431	614	28	exclusive	exclusive	ADJ
ftr-431	614	29	jurisdiction	jurisdiction	NOUN
ftr-431	614	30	to	to	PART
ftr-431	614	31	grant	grant	VERB
ftr-431	614	32	declaratory	declaratory	ADJ
ftr-431	614	33	judgments	judgment	NOUN
ftr-431	614	34	and	and	CCONJ
ftr-431	614	35	such	such	ADJ
ftr-431	614	36	equitable	equitable	ADJ
ftr-431	614	37	and	and	CCONJ
ftr-431	614	38	extraordinary	extraordinary	ADJ
ftr-431	614	39	relief	relief	NOUN
ftr-431	614	40	as	as	SCONJ
ftr-431	614	41	it	it	PRON
ftr-431	614	42	deems	deem	VERB
ftr-431	614	43	proper	proper	ADJ
ftr-431	614	44	,	,	PUNCT
ftr-431	614	45	including	include	VERB
ftr-431	614	46	but	but	CCONJ
ftr-431	614	47	not	not	PART
ftr-431	614	48	limited	limit	VERB
ftr-431	614	49	to	to	ADP
ftr-431	614	50	injunctive	injunctive	ADJ
ftr-431	614	51	relief	relief	NOUN
ftr-431	614	52	.	.	PUNCT
ftr-431	615	1	in	in	ADP
ftr-431	615	2	exercising	exercise	VERB
ftr-431	615	3	this	this	DET
ftr-431	615	4	jurisdiction	jurisdiction	NOUN
ftr-431	615	5	,	,	PUNCT
ftr-431	615	6	the	the	DET
ftr-431	615	7	court	court	NOUN
ftr-431	615	8	shall	shall	AUX
ftr-431	615	9	give	give	VERB
ftr-431	615	10	due	due	ADJ
ftr-431	615	11	regard	regard	NOUN
ftr-431	615	12	to	to	ADP
ftr-431	615	13	the	the	DET
ftr-431	615	14	interests	interest	NOUN
ftr-431	615	15	of	of	ADP
ftr-431	615	16	national	national	ADJ
ftr-431	615	17	defense	defense	NOUN
ftr-431	615	18	and	and	CCONJ
ftr-431	615	19	national	national	ADJ
ftr-431	615	20	security	security	NOUN
ftr-431	615	21	.	.	PUNCT
ftr-431	615	22	”	"	PUNCT
ftr-431	615	23	)	)	PUNCT
ftr-431	615	24	;	;	PUNCT
ftr-431	615	25	administrative	administrative	ADJ
ftr-431	615	26	dispute	dispute	NOUN
ftr-431	615	27	resolution	resolution	NOUN
ftr-431	615	28	act	act	NOUN
ftr-431	615	29	of	of	ADP
ftr-431	615	30	1996	1996	NUM
ftr-431	615	31	,	,	PUNCT
ftr-431	615	32	p.l	p.l	PROPN
ftr-431	615	33	.	.	PROPN
ftr-431	615	34	104	104	NUM
ftr-431	615	35	-	-	SYM
ftr-431	615	36	320	320	NUM
ftr-431	615	37	,	,	PUNCT
ftr-431	615	38	§	§	PROPN
ftr-431	615	39	12(a	12(a	NUM
ftr-431	615	40	)	)	PUNCT
ftr-431	615	41	,	,	PUNCT
ftr-431	615	42	110	110	NUM
ftr-431	615	43	stat	stat	NOUN
ftr-431	615	44	.	.	PUNCT
ftr-431	615	45	3875	3875	NUM
ftr-431	615	46	;	;	PUNCT
ftr-431	615	47	the	the	DET
ftr-431	615	48	federal	federal	ADJ
ftr-431	615	49	courts	court	NOUN
ftr-431	615	50	improvement	improvement	PROPN
ftr-431	615	51	act	act	NOUN
ftr-431	615	52	of	of	ADP
ftr-431	615	53	1982	1982	NUM
ftr-431	615	54	,	,	PUNCT
ftr-431	615	55	pub	pub	NOUN
ftr-431	615	56	.	.	PUNCT
ftr-431	616	1	l.	l.	PROPN
ftr-431	616	2	no	no	INTJ
ftr-431	616	3	.	.	PROPN
ftr-431	617	1	97	97	NUM
ftr-431	617	2	-	-	SYM
ftr-431	617	3	164	164	NUM
ftr-431	617	4	,	,	PUNCT
ftr-431	617	5	§	§	PROPN
ftr-431	617	6	133	133	NUM
ftr-431	617	7	,	,	PUNCT
ftr-431	617	8	96	96	NUM
ftr-431	617	9	stat	stat	NOUN
ftr-431	617	10	.	.	PUNCT
ftr-431	618	1	25	25	NUM
ftr-431	618	2	,	,	PUNCT
ftr-431	618	3	41	41	NUM
ftr-431	618	4	.	.	PUNCT
ftr-431	619	1	123	123	NUM
ftr-431	619	2	.	.	PUNCT
ftr-431	620	1	see	see	VERB
ftr-431	620	2	supra	supra	PROPN
ftr-431	620	3	note	note	PROPN
ftr-431	620	4	45	45	NUM
ftr-431	620	5	.	.	NOUN
ftr-431	620	6	124	124	NUM
ftr-431	620	7	.	.	PUNCT
ftr-431	621	1	see	see	VERB
ftr-431	621	2	28	28	NUM
ftr-431	621	3	u.s.c	u.s.c	ADJ
ftr-431	621	4	.	.	PUNCT
ftr-431	622	1	§	§	PROPN
ftr-431	622	2	1491(b)(1	1491(b)(1	NUM
ftr-431	622	3	)	)	PUNCT
ftr-431	622	4	(	(	PUNCT
ftr-431	622	5	2000	2000	NUM
ftr-431	622	6	)	)	PUNCT
ftr-431	622	7	;	;	PUNCT
ftr-431	622	8	28	28	NUM
ftr-431	622	9	u.s.c	u.s.c	ADJ
ftr-431	622	10	.	.	PUNCT
ftr-431	623	1	§	§	PROPN
ftr-431	623	2	1491(a)(3	1491(a)(3	NUM
ftr-431	623	3	)	)	PUNCT
ftr-431	623	4	(	(	PUNCT
ftr-431	623	5	1996	1996	NUM
ftr-431	623	6	)	)	PUNCT
ftr-431	623	7	.	.	PUNCT
ftr-431	624	1	125	125	NUM
ftr-431	624	2	.	.	PUNCT
ftr-431	625	1	see	see	VERB
ftr-431	625	2	,	,	PUNCT
ftr-431	625	3	e.g.	e.g.	ADV
ftr-431	625	4	,	,	PUNCT
ftr-431	625	5	irc	irc	PROPN
ftr-431	625	6	§	§	PROPN
ftr-431	625	7	§	§	PROPN
ftr-431	625	8	6015(b	6015(b	PROPN
ftr-431	625	9	)	)	PUNCT
ftr-431	625	10	(	(	PUNCT
ftr-431	625	11	equity	equity	NOUN
ftr-431	625	12	of	of	ADP
ftr-431	625	13	awarding	award	VERB
ftr-431	625	14	innocent	innocent	ADJ
ftr-431	625	15	spouse	spouse	NOUN
ftr-431	625	16	relief	relief	NOUN
ftr-431	625	17	from	from	ADP
ftr-431	625	18	joint	joint	ADJ
ftr-431	625	19	and	and	CCONJ
ftr-431	625	20	several	several	ADJ
ftr-431	625	21	liability	liability	NOUN
ftr-431	625	22	)	)	PUNCT
ftr-431	625	23	,	,	PUNCT
ftr-431	625	24	6511(h	6511(h	PROPN
ftr-431	625	25	)	)	PUNCT
ftr-431	625	26	(	(	PUNCT
ftr-431	625	27	equitable	equitable	ADJ
ftr-431	625	28	tolling	tolling	NOUN
ftr-431	625	29	of	of	ADP
ftr-431	625	30	statute	statute	NOUN
ftr-431	625	31	of	of	ADP
ftr-431	625	32	limitations	limitation	NOUN
ftr-431	625	33	on	on	ADP
ftr-431	625	34	refund	refund	NOUN
ftr-431	625	35	claims	claim	NOUN
ftr-431	625	36	)	)	PUNCT
ftr-431	625	37	.	.	PUNCT
ftr-431	626	1	126	126	X
ftr-431	626	2	.	.	PUNCT
ftr-431	627	1	see	see	VERB
ftr-431	627	2	infra	infra	NOUN
ftr-431	627	3	notes	note	VERB
ftr-431	627	4	262	262	NUM
ftr-431	627	5	-	-	SYM
ftr-431	627	6	64	64	NUM
ftr-431	627	7	and	and	CCONJ
ftr-431	627	8	accompanying	accompany	VERB
ftr-431	627	9	text	text	NOUN
ftr-431	627	10	.	.	PUNCT
ftr-431	628	1	127	127	NUM
ftr-431	628	2	.	.	PUNCT
ftr-431	629	1	the	the	DET
ftr-431	629	2	innocent	innocent	ADJ
ftr-431	629	3	spouse	spouse	NOUN
ftr-431	629	4	defense	defense	NOUN
ftr-431	629	5	allows	allow	VERB
ftr-431	629	6	an	an	DET
ftr-431	629	7	exception	exception	NOUN
ftr-431	629	8	in	in	ADP
ftr-431	629	9	certain	certain	ADJ
ftr-431	629	10	cases	case	NOUN
ftr-431	629	11	from	from	ADP
ftr-431	629	12	the	the	DET
ftr-431	629	13	rule	rule	NOUN
ftr-431	629	14	of	of	ADP
ftr-431	629	15	2001	2001	NUM
ftr-431	629	16	]	]	PUNCT
ftr-431	629	17	equity	equity	NOUN
ftr-431	629	18	and	and	CCONJ
ftr-431	629	19	the	the	DET
ftr-431	629	20	article	article	NOUN
ftr-431	629	21	i	i	PRON
ftr-431	629	22	court	court	VERB
ftr-431	629	23	377	377	NUM
ftr-431	629	24	includes	include	VERB
ftr-431	629	25	a	a	DET
ftr-431	629	26	provision	provision	NOUN
ftr-431	629	27	requiring	require	VERB
ftr-431	629	28	that	that	SCONJ
ftr-431	629	29	“	"	PUNCT
ftr-431	629	30	taking	take	VERB
ftr-431	629	31	into	into	ADP
ftr-431	629	32	account	account	NOUN
ftr-431	629	33	all	all	DET
ftr-431	629	34	the	the	DET
ftr-431	629	35	facts	fact	NOUN
ftr-431	629	36	and	and	CCONJ
ftr-431	629	37	circumstances	circumstance	NOUN
ftr-431	629	38	,	,	PUNCT
ftr-431	629	39	it	it	PRON
ftr-431	629	40	is	be	AUX
ftr-431	629	41	inequitable	inequitable	ADJ
ftr-431	629	42	to	to	PART
ftr-431	629	43	hold	hold	VERB
ftr-431	629	44	the	the	DET
ftr-431	629	45	other	other	ADJ
ftr-431	629	46	individual	individual	ADJ
ftr-431	629	47	liable	liable	ADJ
ftr-431	629	48	for	for	ADP
ftr-431	629	49	the	the	DET
ftr-431	629	50	deficiency	deficiency	NOUN
ftr-431	629	51	in	in	ADP
ftr-431	629	52	tax	tax	NOUN
ftr-431	629	53	for	for	ADP
ftr-431	629	54	such	such	ADJ
ftr-431	629	55	taxable	taxable	ADJ
ftr-431	629	56	year	year	NOUN
ftr-431	629	57	attributable	attributable	ADJ
ftr-431	629	58	to	to	ADP
ftr-431	629	59	such	such	ADJ
ftr-431	629	60	understatement	understatement	NOUN
ftr-431	629	61	.	.	PUNCT
ftr-431	629	62	.	.	PUNCT
ftr-431	629	63	.	.	PUNCT
ftr-431	630	1	.	.	PUNCT
ftr-431	630	2	”	"	PUNCT
ftr-431	631	1	that	that	DET
ftr-431	631	2	use	use	NOUN
ftr-431	631	3	of	of	ADP
ftr-431	631	4	the	the	DET
ftr-431	631	5	word	word	NOUN
ftr-431	631	6	“	"	PUNCT
ftr-431	631	7	inequitable	inequitable	ADJ
ftr-431	631	8	”	"	PUNCT
ftr-431	631	9	likely	likely	ADV
ftr-431	631	10	refers	refer	VERB
ftr-431	631	11	to	to	ADP
ftr-431	631	12	factors	factor	NOUN
ftr-431	631	13	in128	in128	VERB
ftr-431	631	14	determining	determine	VERB
ftr-431	631	15	the	the	DET
ftr-431	631	16	“	"	PUNCT
ftr-431	631	17	fairness	fairness	NOUN
ftr-431	631	18	”	"	PUNCT
ftr-431	631	19	of	of	ADP
ftr-431	631	20	innocent	innocent	ADJ
ftr-431	631	21	spouse	spouse	NOUN
ftr-431	631	22	relief	relief	NOUN
ftr-431	631	23	.	.	PUNCT
ftr-431	632	1	this	this	DET
ftr-431	632	2	distinction	distinction	NOUN
ftr-431	632	3	does	do	AUX
ftr-431	632	4	not	not	PART
ftr-431	632	5	affect	affect	VERB
ftr-431	632	6	the	the	DET
ftr-431	632	7	tax	tax	NOUN
ftr-431	632	8	court	court	NOUN
ftr-431	632	9	’s	’s	PART
ftr-431	632	10	statutory	statutory	ADJ
ftr-431	632	11	power	power	NOUN
ftr-431	632	12	to	to	PART
ftr-431	632	13	decide	decide	VERB
ftr-431	632	14	the	the	DET
ftr-431	632	15	innocent	innocent	ADJ
ftr-431	632	16	spouse	spouse	NOUN
ftr-431	632	17	claim	claim	NOUN
ftr-431	632	18	,	,	PUNCT
ftr-431	632	19	but	but	CCONJ
ftr-431	632	20	it	it	PRON
ftr-431	632	21	may	may	AUX
ftr-431	632	22	affect	affect	VERB
ftr-431	632	23	the	the	DET
ftr-431	632	24	tax	tax	NOUN
ftr-431	632	25	court	court	NOUN
ftr-431	632	26	’s	’s	PART
ftr-431	632	27	power	power	NOUN
ftr-431	632	28	to	to	PART
ftr-431	632	29	consider	consider	VERB
ftr-431	632	30	equitable	equitable	ADJ
ftr-431	632	31	defenses.129	defenses.129	ADJ
ftr-431	632	32	an	an	DET
ftr-431	632	33	analogous	analogous	ADJ
ftr-431	632	34	situation	situation	NOUN
ftr-431	632	35	may	may	AUX
ftr-431	632	36	occur	occur	VERB
ftr-431	632	37	with	with	ADP
ftr-431	632	38	respect	respect	NOUN
ftr-431	632	39	to	to	ADP
ftr-431	632	40	claims	claim	NOUN
ftr-431	632	41	with	with	ADP
ftr-431	632	42	an	an	DET
ftr-431	632	43	equitable	equitable	ADJ
ftr-431	632	44	heritage	heritage	NOUN
ftr-431	632	45	.	.	PUNCT
ftr-431	633	1	that	that	PRON
ftr-431	633	2	is	be	AUX
ftr-431	633	3	,	,	PUNCT
ftr-431	633	4	congress	congress	PROPN
ftr-431	633	5	’	'	PUNCT
ftr-431	633	6	grant	grant	NOUN
ftr-431	633	7	to	to	ADP
ftr-431	633	8	an	an	DET
ftr-431	633	9	article	article	NOUN
ftr-431	633	10	i	i	PRON
ftr-431	633	11	court	court	NOUN
ftr-431	633	12	of	of	ADP
ftr-431	633	13	jurisdiction	jurisdiction	NOUN
ftr-431	633	14	over	over	ADP
ftr-431	633	15	an	an	DET
ftr-431	633	16	equity	equity	NOUN
ftr-431	633	17	-	-	PUNCT
ftr-431	633	18	based	base	VERB
ftr-431	633	19	cause	cause	NOUN
ftr-431	633	20	of	of	ADP
ftr-431	633	21	action	action	NOUN
ftr-431	633	22	probably	probably	ADV
ftr-431	633	23	carries	carry	VERB
ftr-431	633	24	with	with	ADP
ftr-431	633	25	it	it	PRON
ftr-431	633	26	the	the	DET
ftr-431	633	27	power	power	NOUN
ftr-431	633	28	to	to	PART
ftr-431	633	29	consider	consider	VERB
ftr-431	633	30	related	related	ADJ
ftr-431	633	31	equitable	equitable	ADJ
ftr-431	633	32	defenses	defense	NOUN
ftr-431	633	33	.	.	PUNCT
ftr-431	634	1	on	on	ADP
ftr-431	634	2	the	the	DET
ftr-431	634	3	other	other	ADJ
ftr-431	634	4	hand	hand	NOUN
ftr-431	634	5	,	,	PUNCT
ftr-431	634	6	if	if	SCONJ
ftr-431	634	7	an	an	DET
ftr-431	634	8	action	action	NOUN
ftr-431	634	9	has	have	AUX
ftr-431	634	10	equitable	equitable	ADJ
ftr-431	634	11	aspects	aspect	NOUN
ftr-431	634	12	only	only	ADV
ftr-431	634	13	in	in	ADP
ftr-431	634	14	the	the	DET
ftr-431	634	15	sense	sense	NOUN
ftr-431	634	16	that	that	SCONJ
ftr-431	634	17	it	it	PRON
ftr-431	634	18	has	have	AUX
ftr-431	634	19	a	a	DET
ftr-431	634	20	fairness	fairness	NOUN
ftr-431	634	21	-	-	PUNCT
ftr-431	634	22	based	base	VERB
ftr-431	634	23	history	history	NOUN
ftr-431	634	24	,	,	PUNCT
ftr-431	634	25	that	that	PRON
ftr-431	634	26	need	need	AUX
ftr-431	634	27	not	not	PART
ftr-431	634	28	bring	bring	VERB
ftr-431	634	29	with	with	ADP
ftr-431	634	30	it	it	PRON
ftr-431	634	31	the	the	DET
ftr-431	634	32	power	power	NOUN
ftr-431	634	33	to	to	PART
ftr-431	634	34	hear	hear	VERB
ftr-431	634	35	equity	equity	NOUN
ftr-431	634	36	-	-	PUNCT
ftr-431	634	37	based	base	VERB
ftr-431	634	38	defenses	defense	NOUN
ftr-431	634	39	.	.	PUNCT
ftr-431	635	1	for	for	ADP
ftr-431	635	2	example	example	NOUN
ftr-431	635	3	,	,	PUNCT
ftr-431	635	4	tax	tax	NOUN
ftr-431	635	5	refund	refund	NOUN
ftr-431	635	6	claims	claim	NOUN
ftr-431	635	7	are	be	AUX
ftr-431	635	8	heard	hear	VERB
ftr-431	635	9	both	both	PRON
ftr-431	635	10	by	by	ADP
ftr-431	635	11	the	the	DET
ftr-431	635	12	federal	federal	ADJ
ftr-431	635	13	district	district	NOUN
ftr-431	635	14	courts	court	NOUN
ftr-431	635	15	,	,	PUNCT
ftr-431	635	16	which	which	PRON
ftr-431	635	17	are	be	AUX
ftr-431	635	18	article	article	NOUN
ftr-431	635	19	iii	iii	NUM
ftr-431	635	20	courts	court	NOUN
ftr-431	635	21	,	,	PUNCT
ftr-431	635	22	and	and	CCONJ
ftr-431	635	23	the	the	DET
ftr-431	635	24	court	court	NOUN
ftr-431	635	25	of	of	ADP
ftr-431	635	26	federal	federal	ADJ
ftr-431	635	27	claims	claim	NOUN
ftr-431	635	28	,	,	PUNCT
ftr-431	635	29	which	which	PRON
ftr-431	635	30	is	be	AUX
ftr-431	635	31	an	an	DET
ftr-431	635	32	article	article	NOUN
ftr-431	635	33	i	i	PRON
ftr-431	635	34	court.130	court.130	VERB
ftr-431	635	35	numerous	numerous	ADJ
ftr-431	635	36	decisions	decision	NOUN
ftr-431	635	37	by	by	ADP
ftr-431	635	38	these	these	DET
ftr-431	635	39	courts	court	NOUN
ftr-431	635	40	state	state	VERB
ftr-431	635	41	that	that	SCONJ
ftr-431	635	42	the	the	DET
ftr-431	635	43	current	current	ADJ
ftr-431	635	44	refund	refund	NOUN
ftr-431	635	45	suit	suit	NOUN
ftr-431	635	46	derives	derive	VERB
ftr-431	635	47	from	from	ADP
ftr-431	635	48	the	the	DET
ftr-431	635	49	action	action	NOUN
ftr-431	635	50	for	for	ADP
ftr-431	635	51	indebitatus	indebitatus	ADJ
ftr-431	635	52	assumpsit	assumpsit	NOUN
ftr-431	635	53	for	for	ADP
ftr-431	635	54	money	money	NOUN
ftr-431	635	55	had	have	VERB
ftr-431	635	56	and	and	CCONJ
ftr-431	635	57	received	receive	VERB
ftr-431	635	58	.	.	PUNCT
ftr-431	636	1	as	as	SCONJ
ftr-431	636	2	discussed	discuss	VERB
ftr-431	636	3	below	below	ADV
ftr-431	636	4	,	,	PUNCT
ftr-431	636	5	that	that	DET
ftr-431	636	6	action	action	NOUN
ftr-431	636	7	is	be	AUX
ftr-431	636	8	infused	infuse	VERB
ftr-431	636	9	with	with	ADP
ftr-431	636	10	equity	equity	NOUN
ftr-431	636	11	-	-	PUNCT
ftr-431	636	12	type	type	NOUN
ftr-431	636	13	fairness	fairness	NOUN
ftr-431	636	14	considerations	consideration	NOUN
ftr-431	636	15	.	.	PUNCT
ftr-431	637	1	yet	yet	ADV
ftr-431	637	2	that	that	PRON
ftr-431	637	3	may	may	AUX
ftr-431	637	4	not	not	PART
ftr-431	637	5	mean	mean	VERB
ftr-431	637	6	that	that	SCONJ
ftr-431	637	7	the	the	DET
ftr-431	637	8	court	court	NOUN
ftr-431	637	9	of	of	ADP
ftr-431	637	10	federal	federal	ADJ
ftr-431	637	11	claims	claim	NOUN
ftr-431	637	12	can	can	AUX
ftr-431	637	13	apply	apply	VERB
ftr-431	637	14	equitable	equitable	ADJ
ftr-431	637	15	recoupment	recoupment	NOUN
ftr-431	637	16	or	or	CCONJ
ftr-431	637	17	equitable	equitable	ADJ
ftr-431	637	18	estoppel	estoppel	NOUN
ftr-431	637	19	in	in	ADP
ftr-431	637	20	tax	tax	NOUN
ftr-431	637	21	refund	refund	NOUN
ftr-431	637	22	cases	case	NOUN
ftr-431	637	23	.	.	PUNCT
ftr-431	638	1	similarly	similarly	ADV
ftr-431	638	2	,	,	PUNCT
ftr-431	638	3	in	in	ADP
ftr-431	638	4	current	current	ADJ
ftr-431	638	5	legal	legal	ADJ
ftr-431	638	6	practice	practice	NOUN
ftr-431	638	7	,	,	PUNCT
ftr-431	638	8	“	"	PUNCT
ftr-431	638	9	general	general	ADJ
ftr-431	638	10	equitable	equitable	ADJ
ftr-431	638	11	powers	power	NOUN
ftr-431	638	12	,	,	PUNCT
ftr-431	638	13	”	"	PUNCT
ftr-431	638	14	such	such	ADJ
ftr-431	638	15	as	as	ADP
ftr-431	638	16	the	the	DET
ftr-431	638	17	power	power	NOUN
ftr-431	638	18	“	"	PUNCT
ftr-431	638	19	to	to	PART
ftr-431	638	20	take	take	VERB
ftr-431	638	21	jurisdiction	jurisdiction	NOUN
ftr-431	638	22	over	over	ADP
ftr-431	638	23	a	a	DET
ftr-431	638	24	matter	matter	NOUN
ftr-431	638	25	not	not	PART
ftr-431	638	26	provided	provide	VERB
ftr-431	638	27	for	for	ADP
ftr-431	638	28	by	by	ADP
ftr-431	638	29	statute	statute	NOUN
ftr-431	638	30	”	"	PUNCT
ftr-431	638	31	may	may	AUX
ftr-431	638	32	be	be	AUX
ftr-431	638	33	distinguishable	distinguishable	ADJ
ftr-431	638	34	from	from	ADP
ftr-431	638	35	the	the	DET
ftr-431	638	36	power	power	NOUN
ftr-431	638	37	to	to	PART
ftr-431	638	38	apply	apply	VERB
ftr-431	638	39	“	"	PUNCT
ftr-431	638	40	equitable	equitable	ADJ
ftr-431	638	41	principles	principle	NOUN
ftr-431	638	42	”	"	PUNCT
ftr-431	638	43	such	such	ADJ
ftr-431	638	44	as	as	ADP
ftr-431	638	45	joint	joint	ADJ
ftr-431	638	46	and	and	CCONJ
ftr-431	638	47	several	several	ADJ
ftr-431	638	48	liability	liability	NOUN
ftr-431	638	49	of	of	ADP
ftr-431	638	50	spouses	spouse	NOUN
ftr-431	638	51	filing	file	VERB
ftr-431	638	52	a	a	DET
ftr-431	638	53	joint	joint	ADJ
ftr-431	638	54	tax	tax	NOUN
ftr-431	638	55	return	return	NOUN
ftr-431	638	56	.	.	PUNCT
ftr-431	639	1	see	see	VERB
ftr-431	639	2	irc	irc	PROPN
ftr-431	639	3	§	§	PROPN
ftr-431	639	4	§	§	PROPN
ftr-431	639	5	6013(d)(3	6013(d)(3	NUM
ftr-431	639	6	)	)	PUNCT
ftr-431	639	7	(	(	PUNCT
ftr-431	639	8	“	"	PUNCT
ftr-431	639	9	if	if	SCONJ
ftr-431	639	10	a	a	DET
ftr-431	639	11	joint	joint	ADJ
ftr-431	639	12	return	return	NOUN
ftr-431	639	13	is	be	AUX
ftr-431	639	14	made	make	VERB
ftr-431	639	15	,	,	PUNCT
ftr-431	639	16	the	the	DET
ftr-431	639	17	tax	tax	NOUN
ftr-431	639	18	shall	shall	AUX
ftr-431	639	19	be	be	AUX
ftr-431	639	20	computed	compute	VERB
ftr-431	639	21	on	on	ADP
ftr-431	639	22	the	the	DET
ftr-431	639	23	aggregate	aggregate	ADJ
ftr-431	639	24	income	income	NOUN
ftr-431	639	25	and	and	CCONJ
ftr-431	639	26	the	the	DET
ftr-431	639	27	liability	liability	NOUN
ftr-431	639	28	with	with	ADP
ftr-431	639	29	respect	respect	NOUN
ftr-431	639	30	to	to	ADP
ftr-431	639	31	the	the	DET
ftr-431	639	32	tax	tax	NOUN
ftr-431	639	33	shall	shall	AUX
ftr-431	639	34	be	be	AUX
ftr-431	639	35	joint	joint	ADJ
ftr-431	639	36	and	and	CCONJ
ftr-431	639	37	several	several	ADJ
ftr-431	639	38	.	.	PUNCT
ftr-431	639	39	”	"	PUNCT
ftr-431	639	40	)	)	PUNCT
ftr-431	639	41	,	,	PUNCT
ftr-431	639	42	6015	6015	NUM
ftr-431	639	43	(	(	PUNCT
ftr-431	639	44	providing	provide	VERB
ftr-431	639	45	for	for	ADP
ftr-431	639	46	innocent	innocent	ADJ
ftr-431	639	47	spouse	spouse	NOUN
ftr-431	639	48	relief	relief	NOUN
ftr-431	639	49	)	)	PUNCT
ftr-431	639	50	.	.	PUNCT
ftr-431	640	1	128	128	NUM
ftr-431	640	2	.	.	PUNCT
ftr-431	640	3	irc	irc	PROPN
ftr-431	640	4	§	§	PROPN
ftr-431	640	5	6015(b)(1)(d	6015(b)(1)(d	NUM
ftr-431	640	6	)	)	PUNCT
ftr-431	640	7	(	(	PUNCT
ftr-431	640	8	emphasis	emphasis	NOUN
ftr-431	640	9	added	add	VERB
ftr-431	640	10	)	)	PUNCT
ftr-431	640	11	.	.	PUNCT
ftr-431	641	1	129	129	NUM
ftr-431	641	2	.	.	PUNCT
ftr-431	642	1	see	see	VERB
ftr-431	642	2	,	,	PUNCT
ftr-431	642	3	e.g.	e.g.	ADV
ftr-431	642	4	,	,	PUNCT
ftr-431	642	5	friedman	friedman	PROPN
ftr-431	642	6	v.	v.	PROPN
ftr-431	642	7	commissioner	commissioner	PROPN
ftr-431	642	8	,	,	PUNCT
ftr-431	642	9	53	53	NUM
ftr-431	642	10	f.3d	f.3d	NUM
ftr-431	642	11	523	523	NUM
ftr-431	642	12	,	,	PUNCT
ftr-431	642	13	532	532	NUM
ftr-431	642	14	(	(	PUNCT
ftr-431	642	15	2d	2d	NUM
ftr-431	642	16	cir	cir	NOUN
ftr-431	642	17	.	.	PROPN
ftr-431	642	18	1995	1995	NUM
ftr-431	642	19	)	)	PUNCT
ftr-431	643	1	(	(	PUNCT
ftr-431	643	2	with	with	ADP
ftr-431	643	3	respect	respect	NOUN
ftr-431	643	4	to	to	ADP
ftr-431	643	5	equity	equity	NOUN
ftr-431	643	6	element	element	NOUN
ftr-431	643	7	,	,	PUNCT
ftr-431	643	8	“	"	PUNCT
ftr-431	643	9	[	[	PUNCT
ftr-431	643	10	r]elevant	r]elevant	ADJ
ftr-431	643	11	factors	factor	NOUN
ftr-431	643	12	include	include	VERB
ftr-431	643	13	significant	significant	ADJ
ftr-431	643	14	benefits	benefit	NOUN
ftr-431	643	15	received	receive	VERB
ftr-431	643	16	as	as	ADP
ftr-431	643	17	a	a	DET
ftr-431	643	18	result	result	NOUN
ftr-431	643	19	of	of	ADP
ftr-431	643	20	the	the	DET
ftr-431	643	21	understatements	understatement	NOUN
ftr-431	643	22	of	of	ADP
ftr-431	643	23	the	the	DET
ftr-431	643	24	spouse	spouse	NOUN
ftr-431	643	25	claiming	claim	VERB
ftr-431	643	26	relief	relief	NOUN
ftr-431	643	27	,	,	PUNCT
ftr-431	643	28	any	any	DET
ftr-431	643	29	participation	participation	NOUN
ftr-431	643	30	in	in	ADP
ftr-431	643	31	the	the	DET
ftr-431	643	32	wrongdoing	wrongdoing	NOUN
ftr-431	643	33	on	on	ADP
ftr-431	643	34	the	the	DET
ftr-431	643	35	part	part	NOUN
ftr-431	643	36	of	of	ADP
ftr-431	643	37	the	the	DET
ftr-431	643	38	‘	'	PUNCT
ftr-431	643	39	innocent	innocent	ADJ
ftr-431	643	40	’	'	PUNCT
ftr-431	643	41	spouse	spouse	NOUN
ftr-431	643	42	,	,	PUNCT
ftr-431	643	43	and	and	CCONJ
ftr-431	643	44	the	the	DET
ftr-431	643	45	effect	effect	NOUN
ftr-431	643	46	of	of	ADP
ftr-431	643	47	a	a	DET
ftr-431	643	48	subsequent	subsequent	ADJ
ftr-431	643	49	divorce	divorce	NOUN
ftr-431	643	50	or	or	CCONJ
ftr-431	643	51	separation	separation	NOUN
ftr-431	643	52	.	.	PUNCT
ftr-431	643	53	”	"	PUNCT
ftr-431	643	54	)	)	PUNCT
ftr-431	643	55	(	(	PUNCT
ftr-431	643	56	interpreting	interpret	VERB
ftr-431	643	57	code	code	NOUN
ftr-431	643	58	section	section	NOUN
ftr-431	643	59	6013(e)(1)(d	6013(e)(1)(d	NUM
ftr-431	643	60	)	)	PUNCT
ftr-431	643	61	)	)	PUNCT
ftr-431	643	62	;	;	PUNCT
ftr-431	643	63	pietromonaco	pietromonaco	PROPN
ftr-431	643	64	v.	v.	PROPN
ftr-431	643	65	commissioner	commissioner	NOUN
ftr-431	643	66	,	,	PUNCT
ftr-431	643	67	3	3	NUM
ftr-431	643	68	f.3d	f.3d	NUM
ftr-431	643	69	1342	1342	NUM
ftr-431	643	70	,	,	PUNCT
ftr-431	643	71	1347	1347	NUM
ftr-431	643	72	(	(	PUNCT
ftr-431	643	73	9th	9th	ADJ
ftr-431	643	74	cir	cir	NOUN
ftr-431	643	75	.	.	PROPN
ftr-431	643	76	1993	1993	NUM
ftr-431	643	77	)	)	PUNCT
ftr-431	643	78	(	(	PUNCT
ftr-431	643	79	significant	significant	ADJ
ftr-431	643	80	benefit	benefit	NOUN
ftr-431	643	81	in	in	ADP
ftr-431	643	82	excess	excess	NOUN
ftr-431	643	83	of	of	ADP
ftr-431	643	84	normal	normal	ADJ
ftr-431	643	85	support	support	NOUN
ftr-431	643	86	is	be	AUX
ftr-431	643	87	a	a	DET
ftr-431	643	88	factor	factor	NOUN
ftr-431	643	89	relevant	relevant	ADJ
ftr-431	643	90	to	to	ADP
ftr-431	643	91	equity	equity	NOUN
ftr-431	643	92	of	of	ADP
ftr-431	643	93	granting	grant	VERB
ftr-431	643	94	innocent	innocent	ADJ
ftr-431	643	95	spouse	spouse	NOUN
ftr-431	643	96	relief	relief	NOUN
ftr-431	643	97	)	)	PUNCT
ftr-431	643	98	;	;	PUNCT
ftr-431	643	99	see	see	VERB
ftr-431	643	100	also	also	ADV
ftr-431	643	101	regs	reg	VERB
ftr-431	643	102	.	.	PUNCT
ftr-431	644	1	§	§	PROPN
ftr-431	644	2	1.6013	1.6013	NUM
ftr-431	644	3	-	-	SYM
ftr-431	644	4	5(b	5(b	NUM
ftr-431	644	5	)	)	PUNCT
ftr-431	644	6	(	(	PUNCT
ftr-431	644	7	“	"	PUNCT
ftr-431	644	8	whether	whether	SCONJ
ftr-431	644	9	it	it	PRON
ftr-431	644	10	is	be	AUX
ftr-431	644	11	inequitable	inequitable	ADJ
ftr-431	644	12	to	to	PART
ftr-431	644	13	hold	hold	VERB
ftr-431	644	14	a	a	DET
ftr-431	644	15	person	person	NOUN
ftr-431	644	16	liable	liable	ADJ
ftr-431	644	17	for	for	ADP
ftr-431	644	18	the	the	DET
ftr-431	644	19	deficiency	deficiency	NOUN
ftr-431	644	20	in	in	ADP
ftr-431	644	21	tax	tax	NOUN
ftr-431	644	22	.	.	PUNCT
ftr-431	644	23	.	.	PUNCT
ftr-431	644	24	.	.	PUNCT
ftr-431	645	1	is	be	AUX
ftr-431	645	2	to	to	PART
ftr-431	645	3	be	be	AUX
ftr-431	645	4	determined	determine	VERB
ftr-431	645	5	on	on	ADP
ftr-431	645	6	the	the	DET
ftr-431	645	7	basis	basis	NOUN
ftr-431	645	8	of	of	ADP
ftr-431	645	9	all	all	DET
ftr-431	645	10	the	the	DET
ftr-431	645	11	facts	fact	NOUN
ftr-431	645	12	and	and	CCONJ
ftr-431	645	13	circumstances	circumstance	NOUN
ftr-431	645	14	.	.	PUNCT
ftr-431	646	1	in	in	ADP
ftr-431	646	2	making	make	VERB
ftr-431	646	3	such	such	DET
ftr-431	646	4	a	a	DET
ftr-431	646	5	determination	determination	NOUN
ftr-431	646	6	a	a	DET
ftr-431	646	7	factor	factor	NOUN
ftr-431	646	8	to	to	PART
ftr-431	646	9	be	be	AUX
ftr-431	646	10	considered	consider	VERB
ftr-431	646	11	is	be	AUX
ftr-431	646	12	whether	whether	SCONJ
ftr-431	646	13	the	the	DET
ftr-431	646	14	person	person	NOUN
ftr-431	646	15	seeking	seek	VERB
ftr-431	646	16	relief	relief	NOUN
ftr-431	646	17	significantly	significantly	ADV
ftr-431	646	18	benefitted	benefit	VERB
ftr-431	646	19	,	,	PUNCT
ftr-431	646	20	directly	directly	ADV
ftr-431	646	21	or	or	CCONJ
ftr-431	646	22	indirectly	indirectly	ADV
ftr-431	646	23	,	,	PUNCT
ftr-431	646	24	from	from	ADP
ftr-431	646	25	the	the	DET
ftr-431	646	26	items	item	NOUN
ftr-431	646	27	omitted	omit	VERB
ftr-431	646	28	from	from	ADP
ftr-431	646	29	gross	gross	ADJ
ftr-431	646	30	income	income	NOUN
ftr-431	646	31	.	.	PUNCT
ftr-431	647	1	however	however	ADV
ftr-431	647	2	,	,	PUNCT
ftr-431	647	3	normal	normal	ADJ
ftr-431	647	4	support	support	NOUN
ftr-431	647	5	is	be	AUX
ftr-431	647	6	not	not	PART
ftr-431	647	7	a	a	DET
ftr-431	647	8	significant	significant	ADJ
ftr-431	647	9	‘	'	PUNCT
ftr-431	647	10	benefit	benefit	NOUN
ftr-431	647	11	’	'	PUNCT
ftr-431	647	12	for	for	ADP
ftr-431	647	13	purposes	purpose	NOUN
ftr-431	647	14	of	of	ADP
ftr-431	647	15	this	this	DET
ftr-431	647	16	determination	determination	NOUN
ftr-431	647	17	.	.	PUNCT
ftr-431	647	18	”	"	PUNCT
ftr-431	647	19	)	)	PUNCT
ftr-431	647	20	.	.	PUNCT
ftr-431	648	1	130	130	NUM
ftr-431	648	2	.	.	PUNCT
ftr-431	649	1	the	the	DET
ftr-431	649	2	court	court	NOUN
ftr-431	649	3	of	of	ADP
ftr-431	649	4	federal	federal	ADJ
ftr-431	649	5	claims	claim	NOUN
ftr-431	649	6	has	have	VERB
ftr-431	649	7	an	an	DET
ftr-431	649	8	article	article	NOUN
ftr-431	649	9	iii	iii	NUM
ftr-431	649	10	history	history	NOUN
ftr-431	649	11	.	.	PUNCT
ftr-431	650	1	its	its	PRON
ftr-431	650	2	predecessor	predecessor	NOUN
ftr-431	650	3	,	,	PUNCT
ftr-431	650	4	the	the	DET
ftr-431	650	5	court	court	NOUN
ftr-431	650	6	of	of	ADP
ftr-431	650	7	claims	claim	NOUN
ftr-431	650	8	,	,	PUNCT
ftr-431	650	9	was	be	AUX
ftr-431	650	10	an	an	DET
ftr-431	650	11	article	article	NOUN
ftr-431	650	12	iii	iii	NUM
ftr-431	650	13	court	court	NOUN
ftr-431	650	14	,	,	PUNCT
ftr-431	650	15	with	with	ADP
ftr-431	650	16	trial	trial	NOUN
ftr-431	650	17	and	and	CCONJ
ftr-431	650	18	appellate	appellate	ADJ
ftr-431	650	19	jurisdiction	jurisdiction	NOUN
ftr-431	650	20	,	,	PUNCT
ftr-431	650	21	until	until	ADP
ftr-431	650	22	1982	1982	NUM
ftr-431	650	23	.	.	PUNCT
ftr-431	651	1	stephen	stephen	PROPN
ftr-431	651	2	j.	j.	PROPN
ftr-431	651	3	legatzke	legatzke	PROPN
ftr-431	651	4	,	,	PUNCT
ftr-431	651	5	note	note	VERB
ftr-431	651	6	,	,	PUNCT
ftr-431	651	7	the	the	DET
ftr-431	651	8	equitable	equitable	ADJ
ftr-431	651	9	recoupment	recoupment	NOUN
ftr-431	651	10	doctrine	doctrine	NOUN
ftr-431	651	11	in	in	ADP
ftr-431	651	12	united	united	PROPN
ftr-431	651	13	states	states	PROPN
ftr-431	651	14	v.	v.	ADP
ftr-431	651	15	dalm	dalm	PROPN
ftr-431	651	16	:	:	PUNCT
ftr-431	651	17	where	where	SCONJ
ftr-431	651	18	’s	’	VERB
ftr-431	651	19	the	the	DET
ftr-431	651	20	equity	equity	NOUN
ftr-431	651	21	?	?	PUNCT
ftr-431	651	22	,	,	PUNCT
ftr-431	651	23	10	10	NUM
ftr-431	651	24	va	va	NOUN
ftr-431	651	25	.	.	PUNCT
ftr-431	652	1	tax	tax	PROPN
ftr-431	652	2	rev	rev	PROPN
ftr-431	652	3	.	.	PROPN
ftr-431	652	4	861	861	NUM
ftr-431	652	5	,	,	PUNCT
ftr-431	652	6	895	895	NUM
ftr-431	652	7	n.252	n.252	NUM
ftr-431	652	8	(	(	PUNCT
ftr-431	652	9	1991	1991	NUM
ftr-431	652	10	)	)	PUNCT
ftr-431	652	11	.	.	PUNCT
ftr-431	653	1	in	in	ADP
ftr-431	653	2	1982	1982	NUM
ftr-431	653	3	,	,	PUNCT
ftr-431	653	4	congress	congress	PROPN
ftr-431	653	5	created	create	VERB
ftr-431	653	6	the	the	DET
ftr-431	653	7	trial	trial	NOUN
ftr-431	653	8	-	-	PUNCT
ftr-431	653	9	level	level	NOUN
ftr-431	653	10	claims	claim	NOUN
ftr-431	653	11	court	court	NOUN
ftr-431	653	12	under	under	ADP
ftr-431	653	13	article	article	PROPN
ftr-431	653	14	i.	i.	PROPN
ftr-431	653	15	see	see	VERB
ftr-431	653	16	federal	federal	ADJ
ftr-431	653	17	courts	court	NOUN
ftr-431	653	18	improvement	improvement	PROPN
ftr-431	653	19	act	act	NOUN
ftr-431	653	20	of	of	ADP
ftr-431	653	21	1982	1982	NUM
ftr-431	653	22	,	,	PUNCT
ftr-431	653	23	pub	pub	NOUN
ftr-431	653	24	.	.	PUNCT
ftr-431	654	1	l.	l.	PROPN
ftr-431	654	2	no	no	INTJ
ftr-431	654	3	.	.	PROPN
ftr-431	655	1	97	97	NUM
ftr-431	655	2	-	-	SYM
ftr-431	655	3	164	164	NUM
ftr-431	655	4	,	,	PUNCT
ftr-431	656	1	§	§	PROPN
ftr-431	656	2	§	§	PROPN
ftr-431	656	3	105	105	NUM
ftr-431	656	4	,	,	PUNCT
ftr-431	656	5	133	133	NUM
ftr-431	656	6	,	,	PUNCT
ftr-431	656	7	139	139	NUM
ftr-431	656	8	,	,	PUNCT
ftr-431	656	9	96	96	NUM
ftr-431	656	10	stat	stat	NOUN
ftr-431	656	11	.	.	PUNCT
ftr-431	656	12	,	,	PUNCT
ftr-431	656	13	at	at	ADP
ftr-431	656	14	26	26	NUM
ftr-431	656	15	-	-	SYM
ftr-431	656	16	28	28	NUM
ftr-431	656	17	,	,	PUNCT
ftr-431	656	18	39	39	NUM
ftr-431	656	19	-	-	SYM
ftr-431	656	20	41	41	NUM
ftr-431	656	21	,	,	PUNCT
ftr-431	656	22	42	42	NUM
ftr-431	656	23	-	-	SYM
ftr-431	656	24	44	44	NUM
ftr-431	656	25	.	.	PUNCT
ftr-431	657	1	at	at	ADP
ftr-431	657	2	that	that	DET
ftr-431	657	3	time	time	NOUN
ftr-431	657	4	,	,	PUNCT
ftr-431	657	5	congress	congress	PROPN
ftr-431	657	6	also	also	ADV
ftr-431	657	7	renamed	rename	VERB
ftr-431	657	8	the	the	DET
ftr-431	657	9	court	court	NOUN
ftr-431	657	10	the	the	DET
ftr-431	657	11	united	united	PROPN
ftr-431	657	12	states	states	PROPN
ftr-431	657	13	claims	claim	VERB
ftr-431	657	14	court	court	NOUN
ftr-431	657	15	.	.	PUNCT
ftr-431	658	1	see	see	VERB
ftr-431	658	2	i	i	PRON
ftr-431	658	3	d.	d.	PROPN
ftr-431	658	4	378	378	NUM
ftr-431	658	5	florida	florida	PROPN
ftr-431	658	6	tax	tax	NOUN
ftr-431	658	7	review	review	NOUN
ftr-431	659	1	[	[	X
ftr-431	659	2	vol	vol	NOUN
ftr-431	659	3	.	.	NOUN
ftr-431	659	4	5:5	5:5	NUM
ftr-431	659	5	equitable	equitable	ADJ
ftr-431	659	6	estoppel	estoppel	NOUN
ftr-431	659	7	.	.	PUNCT
ftr-431	660	1	for	for	ADP
ftr-431	660	2	example	example	NOUN
ftr-431	660	3	,	,	PUNCT
ftr-431	660	4	the	the	DET
ftr-431	660	5	supreme	supreme	PROPN
ftr-431	660	6	court	court	PROPN
ftr-431	660	7	has	have	AUX
ftr-431	660	8	stated	state	VERB
ftr-431	660	9	that	that	SCONJ
ftr-431	660	10	“	"	PUNCT
ftr-431	660	11	the131	the131	PROPN
ftr-431	660	12	court	court	NOUN
ftr-431	660	13	of	of	ADP
ftr-431	660	14	claims	claim	NOUN
ftr-431	660	15	has	have	VERB
ftr-431	660	16	no	no	DET
ftr-431	660	17	power	power	NOUN
ftr-431	660	18	to	to	PART
ftr-431	660	19	grant	grant	VERB
ftr-431	660	20	equitable	equitable	ADJ
ftr-431	660	21	relief	relief	NOUN
ftr-431	660	22	.	.	PUNCT
ftr-431	660	23	”	"	PUNCT
ftr-431	661	1	subsequently,132	subsequently,132	PROPN
ftr-431	661	2	congress	congress	PROPN
ftr-431	661	3	provided	provide	VERB
ftr-431	661	4	the	the	DET
ftr-431	661	5	court	court	NOUN
ftr-431	661	6	with	with	ADP
ftr-431	661	7	jurisdiction	jurisdiction	NOUN
ftr-431	661	8	to	to	PART
ftr-431	661	9	afford	afford	VERB
ftr-431	661	10	equitable	equitable	ADJ
ftr-431	661	11	relief	relief	NOUN
ftr-431	661	12	,	,	PUNCT
ftr-431	661	13	including	include	VERB
ftr-431	661	14	injunctive	injunctive	ADJ
ftr-431	661	15	relief	relief	NOUN
ftr-431	661	16	,	,	PUNCT
ftr-431	661	17	in	in	ADP
ftr-431	661	18	“	"	PUNCT
ftr-431	661	19	any	any	DET
ftr-431	661	20	contract	contract	NOUN
ftr-431	661	21	claim	claim	NOUN
ftr-431	661	22	brought	bring	VERB
ftr-431	661	23	before	before	SCONJ
ftr-431	661	24	the	the	DET
ftr-431	661	25	contract	contract	NOUN
ftr-431	661	26	is	be	AUX
ftr-431	661	27	awarded	award	VERB
ftr-431	661	28	.	.	PUNCT
ftr-431	661	29	”	"	PUNCT
ftr-431	662	1	during	during	ADP
ftr-431	662	2	the	the	DET
ftr-431	662	3	life	life	NOUN
ftr-431	662	4	of	of	ADP
ftr-431	662	5	that	that	DET
ftr-431	662	6	provision	provision	NOUN
ftr-431	662	7	,	,	PUNCT
ftr-431	662	8	the	the	DET
ftr-431	662	9	supreme	supreme	PROPN
ftr-431	662	10	court	court	PROPN
ftr-431	662	11	ruled	rule	VERB
ftr-431	662	12	that133	that133	PROPN
ftr-431	662	13	the	the	DET
ftr-431	662	14	claims	claim	NOUN
ftr-431	662	15	court	court	NOUN
ftr-431	662	16	had	have	VERB
ftr-431	662	17	jurisdiction	jurisdiction	NOUN
ftr-431	662	18	only	only	ADV
ftr-431	662	19	to	to	PART
ftr-431	662	20	award	award	VERB
ftr-431	662	21	damages	damage	NOUN
ftr-431	662	22	,	,	PUNCT
ftr-431	662	23	not	not	PART
ftr-431	662	24	specific	specific	ADJ
ftr-431	662	25	equitable	equitable	ADJ
ftr-431	662	26	relief	relief	NOUN
ftr-431	662	27	,	,	PUNCT
ftr-431	662	28	in	in	ADP
ftr-431	662	29	a	a	DET
ftr-431	662	30	case	case	NOUN
ftr-431	662	31	involving	involve	VERB
ftr-431	662	32	review	review	NOUN
ftr-431	662	33	of	of	ADP
ftr-431	662	34	the	the	DET
ftr-431	662	35	department	department	PROPN
ftr-431	662	36	of	of	ADP
ftr-431	662	37	health	health	PROPN
ftr-431	662	38	and	and	CCONJ
ftr-431	662	39	human	human	PROPN
ftr-431	662	40	services	services	PROPN
ftr-431	662	41	’	'	PUNCT
ftr-431	662	42	administration	administration	NOUN
ftr-431	662	43	of	of	ADP
ftr-431	662	44	medicaid	medicaid	PROPN
ftr-431	662	45	.	.	PUNCT
ftr-431	663	1	the	the	DET
ftr-431	663	2	supreme	supreme	PROPN
ftr-431	663	3	court	court	PROPN
ftr-431	663	4	stated	state	VERB
ftr-431	663	5	,	,	PUNCT
ftr-431	663	6	“	"	PUNCT
ftr-431	663	7	the134	the134	PROPN
ftr-431	663	8	claims	claim	VERB
ftr-431	663	9	court	court	NOUN
ftr-431	663	10	does	do	AUX
ftr-431	663	11	not	not	PART
ftr-431	663	12	have	have	VERB
ftr-431	663	13	the	the	DET
ftr-431	663	14	general	general	ADJ
ftr-431	663	15	equitable	equitable	ADJ
ftr-431	663	16	powers	power	NOUN
ftr-431	663	17	of	of	ADP
ftr-431	663	18	a	a	DET
ftr-431	663	19	district	district	NOUN
ftr-431	663	20	court	court	NOUN
ftr-431	663	21	to	to	PART
ftr-431	663	22	grant	grant	VERB
ftr-431	663	23	prospective	prospective	ADJ
ftr-431	663	24	relief	relief	NOUN
ftr-431	663	25	.	.	PUNCT
ftr-431	663	26	”	"	PUNCT
ftr-431	664	1	the	the	DET
ftr-431	664	2	court	court	NOUN
ftr-431	664	3	acknowledged	acknowledge	VERB
ftr-431	664	4	both	both	CCONJ
ftr-431	664	5	its	its	PRON
ftr-431	664	6	prior	prior	ADJ
ftr-431	664	7	statement135	statement135	PROPN
ftr-431	664	8	that	that	SCONJ
ftr-431	664	9	“	"	PUNCT
ftr-431	664	10	the	the	DET
ftr-431	664	11	court	court	NOUN
ftr-431	664	12	of	of	ADP
ftr-431	664	13	claims	claim	NOUN
ftr-431	664	14	has	have	VERB
ftr-431	664	15	no	no	DET
ftr-431	664	16	power	power	NOUN
ftr-431	664	17	to	to	PART
ftr-431	664	18	grant	grant	VERB
ftr-431	664	19	equitable	equitable	ADJ
ftr-431	664	20	relief	relief	NOUN
ftr-431	664	21	”	"	PUNCT
ftr-431	664	22	and	and	CCONJ
ftr-431	664	23	congress	congress	PROPN
ftr-431	664	24	’	'	PUNCT
ftr-431	664	25	subsequent	subsequent	ADJ
ftr-431	664	26	grant	grant	NOUN
ftr-431	664	27	of	of	ADP
ftr-431	664	28	equitable	equitable	ADJ
ftr-431	664	29	powers	power	NOUN
ftr-431	664	30	with	with	ADP
ftr-431	664	31	respect	respect	NOUN
ftr-431	664	32	to	to	ADP
ftr-431	664	33	a	a	DET
ftr-431	664	34	different	different	ADJ
ftr-431	664	35	type	type	NOUN
ftr-431	664	36	of	of	ADP
ftr-431	664	37	action	action	NOUN
ftr-431	664	38	than	than	ADP
ftr-431	664	39	the	the	DET
ftr-431	664	40	one	one	NOUN
ftr-431	664	41	before	before	ADP
ftr-431	664	42	it.136	it.136	ADP
ftr-431	664	43	the	the	DET
ftr-431	664	44	distinction	distinction	NOUN
ftr-431	664	45	drawn	draw	VERB
ftr-431	664	46	by	by	ADP
ftr-431	664	47	the	the	DET
ftr-431	664	48	supreme	supreme	PROPN
ftr-431	664	49	court	court	PROPN
ftr-431	664	50	with	with	ADP
ftr-431	664	51	respect	respect	NOUN
ftr-431	664	52	to	to	ADP
ftr-431	664	53	the	the	DET
ftr-431	664	54	court	court	NOUN
ftr-431	664	55	of	of	ADP
ftr-431	664	56	federal	federal	ADJ
ftr-431	664	57	claims	claim	NOUN
ftr-431	664	58	is	be	AUX
ftr-431	664	59	quite	quite	ADV
ftr-431	664	60	helpful	helpful	ADJ
ftr-431	664	61	in	in	ADP
ftr-431	664	62	understanding	understand	VERB
ftr-431	664	63	the	the	DET
ftr-431	664	64	limits	limit	NOUN
ftr-431	664	65	on	on	ADP
ftr-431	664	66	the	the	DET
ftr-431	664	67	equitable	equitable	ADJ
ftr-431	664	68	powers	power	NOUN
ftr-431	664	69	of	of	ADP
ftr-431	664	70	article	article	NOUN
ftr-431	664	71	i	i	PRON
ftr-431	664	72	courts	court	NOUN
ftr-431	664	73	.	.	PUNCT
ftr-431	665	1	article	article	NOUN
ftr-431	665	2	i	i	PRON
ftr-431	665	3	courts	court	NOUN
ftr-431	665	4	have	have	VERB
ftr-431	665	5	no	no	DET
ftr-431	665	6	general	general	ADJ
ftr-431	665	7	equitable	equitable	ADJ
ftr-431	665	8	powers	power	NOUN
ftr-431	665	9	or	or	CCONJ
ftr-431	665	10	generalized	generalized	ADJ
ftr-431	665	11	ability	ability	NOUN
ftr-431	665	12	to	to	PART
ftr-431	665	13	grant	grant	VERB
ftr-431	665	14	equitable	equitable	ADJ
ftr-431	665	15	relief	relief	NOUN
ftr-431	665	16	purely	purely	ADV
ftr-431	665	17	from	from	ADP
ftr-431	665	18	their	their	PRON
ftr-431	665	19	existence	existence	NOUN
ftr-431	665	20	as	as	ADP
ftr-431	665	21	courts	court	NOUN
ftr-431	665	22	of	of	ADP
ftr-431	665	23	law	law	NOUN
ftr-431	665	24	.	.	PUNCT
ftr-431	666	1	however	however	ADV
ftr-431	666	2	,	,	PUNCT
ftr-431	666	3	to	to	ADP
ftr-431	666	4	the	the	DET
ftr-431	666	5	extent	extent	NOUN
ftr-431	666	6	that	that	PRON
ftr-431	666	7	congress	congress	PROPN
ftr-431	666	8	affords	afford	VERB
ftr-431	666	9	to	to	ADP
ftr-431	666	10	an	an	DET
ftr-431	666	11	article	article	NOUN
ftr-431	666	12	i	i	PRON
ftr-431	666	13	court	court	NOUN
ftr-431	666	14	jurisdiction	jurisdiction	NOUN
ftr-431	666	15	over	over	ADP
ftr-431	666	16	equitable	equitable	ADJ
ftr-431	666	17	causes	cause	NOUN
ftr-431	666	18	of	of	ADP
ftr-431	666	19	action	action	NOUN
ftr-431	666	20	or	or	CCONJ
ftr-431	666	21	jurisdiction	jurisdiction	NOUN
ftr-431	666	22	to	to	PART
ftr-431	666	23	grant	grant	VERB
ftr-431	666	24	equitable	equitable	ADJ
ftr-431	666	25	relief	relief	NOUN
ftr-431	666	26	,	,	PUNCT
ftr-431	666	27	the	the	DET
ftr-431	666	28	court	court	NOUN
ftr-431	666	29	has	have	VERB
ftr-431	666	30	those	those	DET
ftr-431	666	31	powers	power	NOUN
ftr-431	666	32	unless	unless	SCONJ
ftr-431	666	33	the	the	DET
ftr-431	666	34	grant	grant	NOUN
ftr-431	666	35	unconstitutionally	unconstitutionally	ADV
ftr-431	666	36	infringes	infringe	VERB
ftr-431	666	37	on	on	ADP
ftr-431	666	38	article	article	NOUN
ftr-431	666	39	iii	iii	NUM
ftr-431	666	40	courts	court	NOUN
ftr-431	666	41	.	.	PUNCT
ftr-431	667	1	2	2	X
ftr-431	667	2	.	.	X
ftr-431	667	3	equity	equity	NOUN
ftr-431	667	4	in	in	ADP
ftr-431	667	5	the	the	DET
ftr-431	667	6	tax	tax	NOUN
ftr-431	667	7	court.—in	court.—in	PROPN
ftr-431	667	8	general	general	NOUN
ftr-431	667	9	,	,	PUNCT
ftr-431	667	10	the	the	DET
ftr-431	667	11	debate	debate	NOUN
ftr-431	667	12	over	over	ADP
ftr-431	667	13	the	the	DET
ftr-431	667	14	tax	tax	NOUN
ftr-431	667	15	court	court	NOUN
ftr-431	667	16	’s	’s	PART
ftr-431	667	17	equitable	equitable	ADJ
ftr-431	667	18	powers	power	NOUN
ftr-431	667	19	has	have	AUX
ftr-431	667	20	taken	take	VERB
ftr-431	667	21	place	place	NOUN
ftr-431	667	22	in	in	ADP
ftr-431	667	23	specific	specific	ADJ
ftr-431	667	24	contexts	context	NOUN
ftr-431	667	25	with	with	ADP
ftr-431	667	26	respect	respect	NOUN
ftr-431	667	27	to	to	ADP
ftr-431	667	28	specific	specific	ADJ
ftr-431	667	29	equitable	equitable	ADJ
ftr-431	667	30	doctrines	doctrine	NOUN
ftr-431	667	31	,	,	PUNCT
ftr-431	667	32	most	most	ADV
ftr-431	667	33	notably	notably	ADV
ftr-431	667	34	equitable	equitable	ADJ
ftr-431	667	35	recoupment	recoupment	NOUN
ftr-431	667	36	and	and	CCONJ
ftr-431	667	37	equitable	equitable	ADJ
ftr-431	667	38	estoppel	estoppel	NOUN
ftr-431	667	39	.	.	PUNCT
ftr-431	668	1	in	in	ADP
ftr-431	668	2	addition	addition	NOUN
ftr-431	668	3	,	,	PUNCT
ftr-431	668	4	and	and	CCONJ
ftr-431	668	5	most	most	ADV
ftr-431	668	6	recently	recently	ADV
ftr-431	668	7	,	,	PUNCT
ftr-431	668	8	the	the	DET
ftr-431	668	9	tax	tax	NOUN
ftr-431	668	10	court	court	NOUN
ftr-431	668	11	has	have	VERB
ftr-431	668	12	asserted137	asserted137	PROPN
ftr-431	668	13	jurisdiction	jurisdiction	NOUN
ftr-431	668	14	over	over	ADP
ftr-431	668	15	equitable	equitable	ADJ
ftr-431	668	16	innocent	innocent	ADJ
ftr-431	668	17	spouse	spouse	NOUN
ftr-431	668	18	relief	relief	NOUN
ftr-431	668	19	despite	despite	SCONJ
ftr-431	668	20	statutory	statutory	ADJ
ftr-431	668	21	language	language	NOUN
ftr-431	668	22	that	that	PRON
ftr-431	668	23	does	do	AUX
ftr-431	668	24	not	not	PART
ftr-431	668	25	seem	seem	VERB
ftr-431	668	26	to	to	PART
ftr-431	668	27	grant	grant	VERB
ftr-431	668	28	such	such	ADJ
ftr-431	668	29	jurisdiction.138	jurisdiction.138	PROPN
ftr-431	668	30	131	131	NUM
ftr-431	668	31	.	.	PUNCT
ftr-431	669	1	buchine	buchine	PROPN
ftr-431	669	2	v.	v.	PROPN
ftr-431	669	3	commissioner	commissioner	PROPN
ftr-431	669	4	,	,	PUNCT
ftr-431	669	5	20	20	NUM
ftr-431	669	6	f.3d	f.3d	NUM
ftr-431	669	7	173	173	NUM
ftr-431	669	8	,	,	PUNCT
ftr-431	669	9	176	176	NUM
ftr-431	669	10	-	-	SYM
ftr-431	669	11	77	77	NUM
ftr-431	669	12	(	(	PUNCT
ftr-431	669	13	5th	5th	ADJ
ftr-431	669	14	cir	cir	NOUN
ftr-431	669	15	.	.	PROPN
ftr-431	669	16	1994	1994	NUM
ftr-431	669	17	)	)	PUNCT
ftr-431	669	18	.	.	PUNCT
ftr-431	670	1	132	132	NUM
ftr-431	670	2	.	.	PUNCT
ftr-431	671	1	richardson	richardson	PROPN
ftr-431	671	2	v.	v.	PROPN
ftr-431	671	3	morris	morris	PROPN
ftr-431	671	4	,	,	PUNCT
ftr-431	671	5	409	409	NUM
ftr-431	671	6	u.s	u.s	PROPN
ftr-431	671	7	.	.	PROPN
ftr-431	671	8	464	464	NUM
ftr-431	671	9	,	,	PUNCT
ftr-431	671	10	465	465	NUM
ftr-431	671	11	(	(	PUNCT
ftr-431	671	12	1973	1973	NUM
ftr-431	671	13	)	)	PUNCT
ftr-431	671	14	.	.	PUNCT
ftr-431	672	1	133	133	NUM
ftr-431	672	2	.	.	PUNCT
ftr-431	672	3	see	see	VERB
ftr-431	672	4	28	28	NUM
ftr-431	672	5	u.s.c	u.s.c	ADJ
ftr-431	672	6	.	.	PUNCT
ftr-431	673	1	§	§	PROPN
ftr-431	673	2	1491(a)(3	1491(a)(3	NUM
ftr-431	673	3	)	)	PUNCT
ftr-431	673	4	(	(	PUNCT
ftr-431	673	5	1996	1996	NUM
ftr-431	673	6	)	)	PUNCT
ftr-431	673	7	;	;	PUNCT
ftr-431	673	8	administrative	administrative	ADJ
ftr-431	673	9	dispute	dispute	NOUN
ftr-431	673	10	resolution	resolution	NOUN
ftr-431	673	11	act	act	NOUN
ftr-431	673	12	of	of	ADP
ftr-431	673	13	1996	1996	NUM
ftr-431	673	14	,	,	PUNCT
ftr-431	673	15	pub	pub	NOUN
ftr-431	673	16	.	.	PUNCT
ftr-431	674	1	l.	l.	PROPN
ftr-431	674	2	no	no	INTJ
ftr-431	674	3	.	.	PROPN
ftr-431	675	1	104	104	NUM
ftr-431	675	2	-	-	SYM
ftr-431	675	3	320	320	NUM
ftr-431	675	4	,	,	PUNCT
ftr-431	675	5	§	§	PROPN
ftr-431	675	6	12(a	12(a	NUM
ftr-431	675	7	)	)	PUNCT
ftr-431	675	8	,	,	PUNCT
ftr-431	675	9	110	110	NUM
ftr-431	675	10	stat	stat	NOUN
ftr-431	675	11	.	.	PUNCT
ftr-431	676	1	3875	3875	NUM
ftr-431	676	2	;	;	PUNCT
ftr-431	676	3	the	the	DET
ftr-431	676	4	federal	federal	ADJ
ftr-431	676	5	courts	court	NOUN
ftr-431	676	6	improvement	improvement	PROPN
ftr-431	676	7	act	act	NOUN
ftr-431	676	8	of	of	ADP
ftr-431	676	9	1982	1982	NUM
ftr-431	676	10	,	,	PUNCT
ftr-431	676	11	pub	pub	NOUN
ftr-431	676	12	.	.	PUNCT
ftr-431	677	1	l.	l.	PROPN
ftr-431	677	2	no	no	INTJ
ftr-431	677	3	.	.	PROPN
ftr-431	678	1	97	97	NUM
ftr-431	678	2	-	-	SYM
ftr-431	678	3	164	164	NUM
ftr-431	678	4	,	,	PUNCT
ftr-431	678	5	§	§	PROPN
ftr-431	678	6	133	133	NUM
ftr-431	678	7	,	,	PUNCT
ftr-431	678	8	96	96	NUM
ftr-431	678	9	stat	stat	NOUN
ftr-431	678	10	.	.	PUNCT
ftr-431	679	1	25	25	NUM
ftr-431	679	2	,	,	PUNCT
ftr-431	679	3	41	41	NUM
ftr-431	679	4	(	(	PUNCT
ftr-431	679	5	1982	1982	NUM
ftr-431	679	6	)	)	PUNCT
ftr-431	679	7	.	.	PUNCT
ftr-431	680	1	that	that	DET
ftr-431	680	2	provision	provision	NOUN
ftr-431	680	3	was	be	AUX
ftr-431	680	4	deleted	delete	VERB
ftr-431	680	5	and	and	CCONJ
ftr-431	680	6	replaced	replace	VERB
ftr-431	680	7	with	with	ADP
ftr-431	680	8	a	a	DET
ftr-431	680	9	similar	similar	ADJ
ftr-431	680	10	one	one	NUM
ftr-431	680	11	in	in	ADP
ftr-431	680	12	1996	1996	NUM
ftr-431	680	13	.	.	PUNCT
ftr-431	681	1	see	see	VERB
ftr-431	681	2	28	28	NUM
ftr-431	681	3	u.s.c	u.s.c	ADJ
ftr-431	681	4	.	.	PUNCT
ftr-431	682	1	§	§	PROPN
ftr-431	682	2	1491(b)(1	1491(b)(1	NUM
ftr-431	682	3	)	)	PUNCT
ftr-431	682	4	(	(	PUNCT
ftr-431	682	5	2000	2000	NUM
ftr-431	682	6	)	)	PUNCT
ftr-431	682	7	;	;	PUNCT
ftr-431	683	1	pub	pub	NOUN
ftr-431	683	2	.	.	PUNCT
ftr-431	684	1	l.	l.	PROPN
ftr-431	684	2	no	no	INTJ
ftr-431	684	3	.	.	PROPN
ftr-431	685	1	104	104	NUM
ftr-431	685	2	-	-	SYM
ftr-431	685	3	320	320	NUM
ftr-431	685	4	,	,	PUNCT
ftr-431	685	5	§	§	PROPN
ftr-431	685	6	12(a	12(a	NUM
ftr-431	685	7	)	)	PUNCT
ftr-431	685	8	,	,	PUNCT
ftr-431	685	9	110	110	NUM
ftr-431	685	10	stat	stat	NOUN
ftr-431	685	11	.	.	PUNCT
ftr-431	686	1	3874	3874	NUM
ftr-431	686	2	(	(	PUNCT
ftr-431	686	3	oct	oct	PROPN
ftr-431	686	4	.	.	PROPN
ftr-431	686	5	19	19	NUM
ftr-431	686	6	,	,	PUNCT
ftr-431	686	7	1996	1996	NUM
ftr-431	686	8	)	)	PUNCT
ftr-431	686	9	.	.	PUNCT
ftr-431	687	1	134	134	NUM
ftr-431	687	2	.	.	PUNCT
ftr-431	688	1	bowen	bowen	PROPN
ftr-431	688	2	v.	v.	PROPN
ftr-431	688	3	massachusetts	massachusetts	PROPN
ftr-431	688	4	,	,	PUNCT
ftr-431	688	5	487	487	NUM
ftr-431	688	6	u.s	u.s	PROPN
ftr-431	688	7	.	.	PROPN
ftr-431	688	8	879	879	NUM
ftr-431	688	9	(	(	PUNCT
ftr-431	688	10	1988	1988	NUM
ftr-431	688	11	)	)	PUNCT
ftr-431	688	12	.	.	PUNCT
ftr-431	689	1	135	135	NUM
ftr-431	689	2	.	.	PUNCT
ftr-431	690	1	i	i	PRON
ftr-431	690	2	d.	d.	PROPN
ftr-431	690	3	at	at	ADP
ftr-431	690	4	905	905	NUM
ftr-431	690	5	;	;	PUNCT
ftr-431	690	6	see	see	VERB
ftr-431	690	7	also	also	ADV
ftr-431	690	8	kanemoto	kanemoto	PROPN
ftr-431	690	9	v.	v.	PROPN
ftr-431	690	10	reno	reno	PROPN
ftr-431	690	11	,	,	PUNCT
ftr-431	690	12	41	41	NUM
ftr-431	690	13	f.3d	f.3d	NUM
ftr-431	690	14	641	641	NUM
ftr-431	690	15	,	,	PUNCT
ftr-431	690	16	644	644	NUM
ftr-431	690	17	-	-	SYM
ftr-431	690	18	45	45	NUM
ftr-431	690	19	(	(	PUNCT
ftr-431	690	20	fed	fed	PROPN
ftr-431	690	21	.	.	PUNCT
ftr-431	690	22	cir	cir	PROPN
ftr-431	690	23	.	.	PROPN
ftr-431	690	24	1994	1994	NUM
ftr-431	690	25	)	)	PUNCT
ftr-431	690	26	(	(	PUNCT
ftr-431	690	27	“	"	PUNCT
ftr-431	690	28	the	the	DET
ftr-431	690	29	court	court	NOUN
ftr-431	690	30	of	of	ADP
ftr-431	690	31	federal	federal	ADJ
ftr-431	690	32	claims	claim	NOUN
ftr-431	690	33	is	be	AUX
ftr-431	690	34	an	an	DET
ftr-431	690	35	article	article	NOUN
ftr-431	690	36	i	i	PRON
ftr-431	690	37	trial	trial	NOUN
ftr-431	690	38	court	court	NOUN
ftr-431	690	39	of	of	ADP
ftr-431	690	40	limited	limited	ADJ
ftr-431	690	41	jurisdiction	jurisdiction	NOUN
ftr-431	690	42	.	.	PUNCT
ftr-431	690	43	.	.	PUNCT
ftr-431	690	44	.	.	PUNCT
ftr-431	690	45	.	.	PUNCT
ftr-431	691	1	the	the	DET
ftr-431	691	2	remedies	remedy	NOUN
ftr-431	691	3	available	available	ADJ
ftr-431	691	4	in	in	ADP
ftr-431	691	5	that	that	DET
ftr-431	691	6	court	court	NOUN
ftr-431	691	7	extend	extend	VERB
ftr-431	691	8	only	only	ADV
ftr-431	691	9	to	to	ADP
ftr-431	691	10	those	those	DET
ftr-431	691	11	affording	afford	VERB
ftr-431	691	12	monetary	monetary	ADJ
ftr-431	691	13	relief	relief	NOUN
ftr-431	691	14	;	;	PUNCT
ftr-431	691	15	the	the	DET
ftr-431	691	16	court	court	NOUN
ftr-431	691	17	can	can	AUX
ftr-431	691	18	not	not	PART
ftr-431	691	19	entertain	entertain	VERB
ftr-431	691	20	claims	claim	NOUN
ftr-431	691	21	for	for	ADP
ftr-431	691	22	injunctive	injunctive	ADJ
ftr-431	691	23	relief	relief	NOUN
ftr-431	691	24	or	or	CCONJ
ftr-431	691	25	specific	specific	ADJ
ftr-431	691	26	performance	performance	NOUN
ftr-431	691	27	,	,	PUNCT
ftr-431	691	28	except	except	SCONJ
ftr-431	691	29	in	in	ADP
ftr-431	691	30	narrowly	narrowly	ADV
ftr-431	691	31	defined	define	VERB
ftr-431	691	32	,	,	PUNCT
ftr-431	691	33	statutorily	statutorily	ADV
ftr-431	691	34	provided	provide	VERB
ftr-431	691	35	circumstances	circumstance	NOUN
ftr-431	691	36	not	not	PART
ftr-431	691	37	here	here	ADV
ftr-431	691	38	pertinent	pertinent	ADJ
ftr-431	691	39	.	.	PUNCT
ftr-431	691	40	”	"	PUNCT
ftr-431	691	41	)	)	PUNCT
ftr-431	692	1	(	(	PUNCT
ftr-431	692	2	citation	citation	NOUN
ftr-431	692	3	omitted	omit	VERB
ftr-431	692	4	)	)	PUNCT
ftr-431	692	5	.	.	PUNCT
ftr-431	693	1	136	136	NUM
ftr-431	693	2	.	.	PUNCT
ftr-431	694	1	bowen	bowen	NOUN
ftr-431	694	2	,	,	PUNCT
ftr-431	694	3	487	487	NUM
ftr-431	694	4	u.s	u.s	PROPN
ftr-431	694	5	.	.	PROPN
ftr-431	694	6	,	,	PUNCT
ftr-431	694	7	at	at	ADP
ftr-431	694	8	905	905	NUM
ftr-431	694	9	n.40	n.40	NOUN
ftr-431	694	10	(	(	PUNCT
ftr-431	694	11	1988	1988	NUM
ftr-431	694	12	)	)	PUNCT
ftr-431	694	13	.	.	PUNCT
ftr-431	695	1	137	137	NUM
ftr-431	695	2	.	.	PUNCT
ftr-431	696	1	see	see	VERB
ftr-431	696	2	dubroff	dubroff	NOUN
ftr-431	696	3	,	,	PUNCT
ftr-431	696	4	supra	supra	PROPN
ftr-431	696	5	note	note	PROPN
ftr-431	696	6	62	62	NUM
ftr-431	696	7	,	,	PUNCT
ftr-431	696	8	at	at	ADP
ftr-431	696	9	483	483	NUM
ftr-431	696	10	-	-	SYM
ftr-431	696	11	84	84	NUM
ftr-431	696	12	.	.	PUNCT
ftr-431	697	1	138	138	NUM
ftr-431	697	2	.	.	PUNCT
ftr-431	698	1	see	see	VERB
ftr-431	698	2	infra	infra	NOUN
ftr-431	698	3	notes	note	VERB
ftr-431	698	4	265	265	NUM
ftr-431	698	5	-	-	SYM
ftr-431	698	6	75	75	NUM
ftr-431	698	7	and	and	CCONJ
ftr-431	698	8	accompanying	accompany	VERB
ftr-431	698	9	text	text	NOUN
ftr-431	698	10	.	.	PUNCT
ftr-431	699	1	2001	2001	NUM
ftr-431	699	2	]	]	PUNCT
ftr-431	699	3	equity	equity	NOUN
ftr-431	699	4	and	and	CCONJ
ftr-431	699	5	the	the	DET
ftr-431	699	6	article	article	NOUN
ftr-431	699	7	i	i	PRON
ftr-431	699	8	court	court	VERB
ftr-431	699	9	379	379	NUM
ftr-431	699	10	a.	a.	NOUN
ftr-431	699	11	the	the	DET
ftr-431	699	12	equitable	equitable	ADJ
ftr-431	699	13	recoupment	recoupment	PROPN
ftr-431	699	14	saga.—“[e]quitable	saga.—“[e]quitable	ADJ
ftr-431	699	15	recoupment	recoupment	NOUN
ftr-431	699	16	allows	allow	VERB
ftr-431	699	17	a	a	DET
ftr-431	699	18	party	party	NOUN
ftr-431	699	19	to	to	PART
ftr-431	699	20	use	use	VERB
ftr-431	699	21	a	a	DET
ftr-431	699	22	tax	tax	NOUN
ftr-431	699	23	related	relate	VERB
ftr-431	699	24	claim	claim	NOUN
ftr-431	699	25	,	,	PUNCT
ftr-431	699	26	barred	bar	VERB
ftr-431	699	27	by	by	ADP
ftr-431	699	28	the	the	DET
ftr-431	699	29	statute	statute	NOUN
ftr-431	699	30	of	of	ADP
ftr-431	699	31	limitations	limitation	NOUN
ftr-431	699	32	,	,	PUNCT
ftr-431	699	33	as	as	ADP
ftr-431	699	34	a	a	DET
ftr-431	699	35	defense	defense	NOUN
ftr-431	699	36	to	to	ADP
ftr-431	699	37	another	another	DET
ftr-431	699	38	party	party	NOUN
ftr-431	699	39	’s	’s	PART
ftr-431	699	40	timely	timely	ADJ
ftr-431	699	41	tax	tax	NOUN
ftr-431	699	42	-	-	PUNCT
ftr-431	699	43	related	relate	VERB
ftr-431	699	44	claim	claim	NOUN
ftr-431	699	45	,	,	PUNCT
ftr-431	699	46	where	where	SCONJ
ftr-431	699	47	the	the	DET
ftr-431	699	48	two	two	NUM
ftr-431	699	49	claims	claim	NOUN
ftr-431	699	50	arise	arise	VERB
ftr-431	699	51	out	out	ADP
ftr-431	699	52	of	of	ADP
ftr-431	699	53	the	the	DET
ftr-431	699	54	same	same	ADJ
ftr-431	699	55	transaction	transaction	NOUN
ftr-431	699	56	or	or	CCONJ
ftr-431	699	57	taxable	taxable	ADJ
ftr-431	699	58	event	event	NOUN
ftr-431	699	59	.	.	PUNCT
ftr-431	699	60	”	"	PUNCT
ftr-431	700	1	it	it	PRON
ftr-431	700	2	“	"	PUNCT
ftr-431	700	3	is	be	AUX
ftr-431	700	4	based	base	VERB
ftr-431	700	5	upon	upon	SCONJ
ftr-431	700	6	the	the	DET
ftr-431	700	7	concept139	concept139	NOUN
ftr-431	700	8	that	that	SCONJ
ftr-431	700	9	‘	'	PUNCT
ftr-431	700	10	one	one	NUM
ftr-431	700	11	taxable	taxable	ADJ
ftr-431	700	12	event	event	NOUN
ftr-431	700	13	should	should	AUX
ftr-431	700	14	not	not	PART
ftr-431	700	15	be	be	AUX
ftr-431	700	16	taxed	tax	VERB
ftr-431	700	17	twice	twice	ADV
ftr-431	700	18	,	,	PUNCT
ftr-431	700	19	once	once	ADV
ftr-431	700	20	on	on	ADP
ftr-431	700	21	a	a	DET
ftr-431	700	22	correct	correct	ADJ
ftr-431	700	23	theory	theory	NOUN
ftr-431	700	24	and	and	CCONJ
ftr-431	700	25	once	once	ADV
ftr-431	700	26	on	on	ADP
ftr-431	700	27	an	an	DET
ftr-431	700	28	incorrect	incorrect	ADJ
ftr-431	700	29	theory	theory	NOUN
ftr-431	700	30	.	.	PUNCT
ftr-431	700	31	.	.	PUNCT
ftr-431	701	1	.	.	PUNCT
ftr-431	702	1	and	and	CCONJ
ftr-431	702	2	that	that	PRON
ftr-431	702	3	to	to	PART
ftr-431	702	4	avoid	avoid	VERB
ftr-431	702	5	this	this	PRON
ftr-431	702	6	happening	happen	VERB
ftr-431	702	7	the	the	DET
ftr-431	702	8	statute	statute	NOUN
ftr-431	702	9	of	of	ADP
ftr-431	702	10	limitations	limitation	NOUN
ftr-431	702	11	will	will	AUX
ftr-431	702	12	be	be	AUX
ftr-431	702	13	waived	waive	VERB
ftr-431	702	14	.	.	PUNCT
ftr-431	703	1	’”140	’”140	VERB
ftr-431	703	2	the	the	DET
ftr-431	703	3	tax	tax	NOUN
ftr-431	703	4	court	court	NOUN
ftr-431	703	5	’s	’s	PART
ftr-431	703	6	power	power	NOUN
ftr-431	703	7	to	to	PART
ftr-431	703	8	consider	consider	VERB
ftr-431	703	9	equitable	equitable	ADJ
ftr-431	703	10	recoupment	recoupment	NOUN
ftr-431	703	11	arguments	argument	NOUN
ftr-431	703	12	has	have	VERB
ftr-431	703	13	a	a	DET
ftr-431	703	14	long	long	ADJ
ftr-431	703	15	and	and	CCONJ
ftr-431	703	16	winding	wind	VERB
ftr-431	703	17	history	history	NOUN
ftr-431	703	18	.	.	PUNCT
ftr-431	704	1	historically	historically	ADV
ftr-431	704	2	,	,	PUNCT
ftr-431	704	3	the	the	DET
ftr-431	704	4	irs	irs	PROPN
ftr-431	704	5	took	take	VERB
ftr-431	704	6	the	the	DET
ftr-431	704	7	position	position	NOUN
ftr-431	704	8	that	that	SCONJ
ftr-431	704	9	it	it	PRON
ftr-431	704	10	was	be	AUX
ftr-431	704	11	not	not	PART
ftr-431	704	12	entitled	entitle	VERB
ftr-431	704	13	to	to	PART
ftr-431	704	14	offset	offset	VERB
ftr-431	704	15	a	a	DET
ftr-431	704	16	barred	barred	ADJ
ftr-431	704	17	deficiency	deficiency	NOUN
ftr-431	704	18	against	against	ADP
ftr-431	704	19	a	a	DET
ftr-431	704	20	timely	timely	ADJ
ftr-431	704	21	refund	refund	NOUN
ftr-431	704	22	claim.141	claim.141	NOUN
ftr-431	704	23	its	its	PRON
ftr-431	704	24	analysis	analysis	NOUN
ftr-431	704	25	was	be	AUX
ftr-431	704	26	primarily	primarily	ADV
ftr-431	704	27	statutory	statutory	ADJ
ftr-431	704	28	.	.	PUNCT
ftr-431	705	1	however	however	ADV
ftr-431	705	2	,	,	PUNCT
ftr-431	705	3	in	in	ADP
ftr-431	705	4	lewis	lewis	PROPN
ftr-431	705	5	v.	v.	PROPN
ftr-431	705	6	reynolds	reynolds	PROPN
ftr-431	705	7	,	,	PUNCT
ftr-431	705	8	the142	the142	PROPN
ftr-431	705	9	143	143	NUM
ftr-431	705	10	supreme	supreme	PROPN
ftr-431	705	11	court	court	PROPN
ftr-431	705	12	allowed	allow	VERB
ftr-431	705	13	the	the	DET
ftr-431	705	14	irs	irs	PROPN
ftr-431	705	15	to	to	PART
ftr-431	705	16	avoid	avoid	VERB
ftr-431	705	17	issuing	issue	VERB
ftr-431	705	18	a	a	DET
ftr-431	705	19	refund	refund	NOUN
ftr-431	705	20	when	when	SCONJ
ftr-431	705	21	it	it	PRON
ftr-431	705	22	found	find	VERB
ftr-431	705	23	a	a	DET
ftr-431	705	24	deficiency	deficiency	NOUN
ftr-431	705	25	for	for	ADP
ftr-431	705	26	the	the	DET
ftr-431	705	27	same	same	ADJ
ftr-431	705	28	tax	tax	NOUN
ftr-431	705	29	year	year	NOUN
ftr-431	705	30	after	after	SCONJ
ftr-431	705	31	the	the	DET
ftr-431	705	32	statute	statute	NOUN
ftr-431	705	33	of	of	ADP
ftr-431	705	34	limitations	limitation	NOUN
ftr-431	705	35	on	on	ADP
ftr-431	705	36	assessment	assessment	NOUN
ftr-431	705	37	had	have	AUX
ftr-431	705	38	run	run	VERB
ftr-431	705	39	.	.	PUNCT
ftr-431	706	1	shortly	shortly	ADV
ftr-431	706	2	thereafter	thereafter	ADV
ftr-431	706	3	,	,	PUNCT
ftr-431	706	4	in	in	ADP
ftr-431	706	5	bull	bull	PROPN
ftr-431	706	6	v.	v.	ADP
ftr-431	706	7	united	united	PROPN
ftr-431	706	8	states	states	PROPN
ftr-431	706	9	,	,	PUNCT
ftr-431	706	10	a	a	DET
ftr-431	706	11	tax	tax	NOUN
ftr-431	706	12	refund	refund	NOUN
ftr-431	706	13	action	action	NOUN
ftr-431	706	14	,	,	PUNCT
ftr-431	706	15	the144	the144	PROPN
ftr-431	706	16	supreme	supreme	PROPN
ftr-431	706	17	court	court	PROPN
ftr-431	706	18	recognized	recognize	VERB
ftr-431	706	19	that	that	SCONJ
ftr-431	706	20	although	although	SCONJ
ftr-431	706	21	the	the	DET
ftr-431	706	22	taxpayer	taxpayer	NOUN
ftr-431	706	23	was	be	AUX
ftr-431	706	24	the	the	DET
ftr-431	706	25	plaintiff	plaintiff	NOUN
ftr-431	706	26	,	,	PUNCT
ftr-431	706	27	functionally	functionally	ADV
ftr-431	706	28	he	he	PRON
ftr-431	706	29	was	be	AUX
ftr-431	706	30	defending	defend	VERB
ftr-431	706	31	a	a	DET
ftr-431	706	32	claim	claim	NOUN
ftr-431	706	33	made	make	VERB
ftr-431	706	34	by	by	ADP
ftr-431	706	35	the	the	DET
ftr-431	706	36	government	government	NOUN
ftr-431	706	37	,	,	PUNCT
ftr-431	706	38	and	and	CCONJ
ftr-431	706	39	allowed145	allowed145	VERB
ftr-431	706	40	him	he	PRON
ftr-431	706	41	to	to	PART
ftr-431	706	42	use	use	VERB
ftr-431	706	43	recoupment	recoupment	NOUN
ftr-431	706	44	,	,	PUNCT
ftr-431	706	45	thus	thus	ADV
ftr-431	706	46	modernizing	modernize	VERB
ftr-431	706	47	the	the	DET
ftr-431	706	48	doctrine	doctrine	NOUN
ftr-431	706	49	.	.	PUNCT
ftr-431	707	1	yet	yet	ADV
ftr-431	707	2	,	,	PUNCT
ftr-431	707	3	with	with	ADP
ftr-431	707	4	respect	respect	NOUN
ftr-431	707	5	to146	to146	PROPN
ftr-431	707	6	the	the	DET
ftr-431	707	7	board	board	NOUN
ftr-431	707	8	of	of	ADP
ftr-431	707	9	tax	tax	NOUN
ftr-431	707	10	appeals	appeal	NOUN
ftr-431	707	11	,	,	PUNCT
ftr-431	707	12	the	the	DET
ftr-431	707	13	supreme	supreme	PROPN
ftr-431	707	14	court	court	PROPN
ftr-431	707	15	stated	state	VERB
ftr-431	707	16	in	in	ADP
ftr-431	707	17	1943	1943	NUM
ftr-431	707	18	:	:	PUNCT
ftr-431	707	19	the	the	DET
ftr-431	707	20	internal	internal	PROPN
ftr-431	707	21	revenue	revenue	NOUN
ftr-431	707	22	code	code	NOUN
ftr-431	707	23	,	,	PUNCT
ftr-431	707	24	not	not	PART
ftr-431	707	25	general	general	ADJ
ftr-431	707	26	equitable	equitable	ADJ
ftr-431	707	27	principles	principle	NOUN
ftr-431	707	28	,	,	PUNCT
ftr-431	707	29	is	be	AUX
ftr-431	707	30	the	the	DET
ftr-431	707	31	mainspring	mainspring	NOUN
ftr-431	707	32	of	of	ADP
ftr-431	707	33	the	the	DET
ftr-431	707	34	board	board	NOUN
ftr-431	707	35	’s	’s	PART
ftr-431	707	36	jurisdiction	jurisdiction	NOUN
ftr-431	707	37	.	.	PUNCT
ftr-431	708	1	until	until	SCONJ
ftr-431	708	2	congress	congress	PROPN
ftr-431	708	3	deems	deem	VERB
ftr-431	708	4	it	it	PRON
ftr-431	708	5	advisable	advisable	ADJ
ftr-431	708	6	to	to	PART
ftr-431	708	7	allow	allow	VERB
ftr-431	708	8	the	the	DET
ftr-431	708	9	board	board	NOUN
ftr-431	708	10	to	to	PART
ftr-431	708	11	determine	determine	VERB
ftr-431	708	12	the	the	DET
ftr-431	708	13	overpayment	overpayment	NOUN
ftr-431	708	14	or	or	CCONJ
ftr-431	708	15	underpayment	underpayment	ADJ
ftr-431	708	16	in	in	ADP
ftr-431	708	17	any	any	DET
ftr-431	708	18	taxable	taxable	ADJ
ftr-431	708	19	year	year	NOUN
ftr-431	708	20	other	other	ADJ
ftr-431	708	21	than	than	ADP
ftr-431	708	22	the	the	DET
ftr-431	708	23	one	one	NOUN
ftr-431	708	24	for	for	ADP
ftr-431	708	25	which	which	PRON
ftr-431	708	26	a	a	DET
ftr-431	708	27	deficiency	deficiency	NOUN
ftr-431	708	28	has	have	AUX
ftr-431	708	29	been	be	AUX
ftr-431	708	30	assessed	assess	VERB
ftr-431	708	31	,	,	PUNCT
ftr-431	708	32	the	the	DET
ftr-431	708	33	board	board	NOUN
ftr-431	708	34	139	139	NUM
ftr-431	708	35	.	.	PUNCT
ftr-431	709	1	james	james	PROPN
ftr-431	709	2	e.	e.	PROPN
ftr-431	709	3	tierney	tierney	PROPN
ftr-431	709	4	,	,	PUNCT
ftr-431	709	5	equitable	equitable	PROPN
ftr-431	709	6	recoupment	recoupment	NOUN
ftr-431	709	7	revisited	revisit	VERB
ftr-431	709	8	:	:	PUNCT
ftr-431	709	9	the	the	DET
ftr-431	709	10	scope	scope	NOUN
ftr-431	709	11	of	of	ADP
ftr-431	709	12	the	the	DET
ftr-431	709	13	doctrine	doctrine	NOUN
ftr-431	709	14	in	in	ADP
ftr-431	709	15	federal	federal	ADJ
ftr-431	709	16	tax	tax	NOUN
ftr-431	709	17	cases	case	NOUN
ftr-431	709	18	after	after	ADP
ftr-431	709	19	united	united	PROPN
ftr-431	709	20	states	states	PROPN
ftr-431	709	21	v.	v.	ADP
ftr-431	709	22	dalm	dalm	PROPN
ftr-431	709	23	,	,	PUNCT
ftr-431	709	24	80	80	NUM
ftr-431	709	25	ky	ky	PROPN
ftr-431	709	26	.	.	PUNCT
ftr-431	710	1	l.j	l.j	PROPN
ftr-431	710	2	.	.	PROPN
ftr-431	710	3	95	95	NUM
ftr-431	710	4	,	,	PUNCT
ftr-431	710	5	101	101	NUM
ftr-431	710	6	-	-	SYM
ftr-431	710	7	02	02	NUM
ftr-431	710	8	(	(	PUNCT
ftr-431	710	9	1991	1991	NUM
ftr-431	710	10	)	)	PUNCT
ftr-431	710	11	(	(	PUNCT
ftr-431	710	12	footnote	footnote	VERB
ftr-431	710	13	omitted	omit	VERB
ftr-431	710	14	)	)	PUNCT
ftr-431	710	15	.	.	PUNCT
ftr-431	711	1	equitable	equitable	ADJ
ftr-431	711	2	recoupment	recoupment	NOUN
ftr-431	711	3	issues	issue	NOUN
ftr-431	711	4	may	may	AUX
ftr-431	711	5	result	result	VERB
ftr-431	711	6	because	because	SCONJ
ftr-431	711	7	the	the	DET
ftr-431	711	8	party	party	NOUN
ftr-431	711	9	seeking	seek	VERB
ftr-431	711	10	recoupment	recoupment	NOUN
ftr-431	711	11	has	have	AUX
ftr-431	711	12	not	not	PART
ftr-431	711	13	planned	plan	VERB
ftr-431	711	14	ahead	ahead	ADV
ftr-431	711	15	to	to	PART
ftr-431	711	16	avoid	avoid	VERB
ftr-431	711	17	the	the	DET
ftr-431	711	18	problem	problem	NOUN
ftr-431	711	19	of	of	ADP
ftr-431	711	20	a	a	DET
ftr-431	711	21	statute	statute	NOUN
ftr-431	711	22	of	of	ADP
ftr-431	711	23	limitations	limitation	NOUN
ftr-431	711	24	about	about	ADP
ftr-431	711	25	to	to	PART
ftr-431	711	26	expire	expire	VERB
ftr-431	711	27	.	.	PUNCT
ftr-431	712	1	see	see	VERB
ftr-431	712	2	burgess	burgess	PROPN
ftr-431	712	3	j.w	j.w	PROPN
ftr-431	712	4	.	.	PROPN
ftr-431	712	5	raby	raby	PROPN
ftr-431	712	6	&	&	CCONJ
ftr-431	712	7	william	william	PROPN
ftr-431	712	8	l.	l.	PROPN
ftr-431	712	9	raby	raby	PROPN
ftr-431	712	10	,	,	PUNCT
ftr-431	712	11	equitable	equitable	ADJ
ftr-431	712	12	recoupment	recoupment	NOUN
ftr-431	712	13	–	–	PUNCT
ftr-431	712	14	maybe	maybe	ADV
ftr-431	712	15	not	not	PART
ftr-431	712	16	for	for	ADP
ftr-431	712	17	tax	tax	NOUN
ftr-431	712	18	court	court	NOUN
ftr-431	712	19	?	?	PUNCT
ftr-431	713	1	81	81	NUM
ftr-431	713	2	tax	tax	NOUN
ftr-431	713	3	notes	note	NOUN
ftr-431	713	4	87	87	NUM
ftr-431	713	5	,	,	PUNCT
ftr-431	713	6	91	91	NUM
ftr-431	713	7	(	(	PUNCT
ftr-431	713	8	1998	1998	NUM
ftr-431	713	9	)	)	PUNCT
ftr-431	713	10	(	(	PUNCT
ftr-431	713	11	“	"	PUNCT
ftr-431	713	12	tax	tax	NOUN
ftr-431	713	13	practitioners	practitioner	NOUN
ftr-431	713	14	need	need	VERB
ftr-431	713	15	to	to	PART
ftr-431	713	16	remember	remember	VERB
ftr-431	713	17	that	that	SCONJ
ftr-431	713	18	the	the	DET
ftr-431	713	19	problem	problem	NOUN
ftr-431	713	20	is	be	AUX
ftr-431	713	21	caused	cause	VERB
ftr-431	713	22	by	by	ADP
ftr-431	713	23	the	the	DET
ftr-431	713	24	statute	statute	NOUN
ftr-431	713	25	of	of	ADP
ftr-431	713	26	limitations	limitation	NOUN
ftr-431	713	27	.	.	PUNCT
ftr-431	714	1	the	the	DET
ftr-431	714	2	best	good	ADJ
ftr-431	714	3	cure	cure	NOUN
ftr-431	714	4	is	be	AUX
ftr-431	714	5	usually	usually	ADV
ftr-431	714	6	the	the	DET
ftr-431	714	7	protective	protective	ADJ
ftr-431	714	8	refund	refund	NOUN
ftr-431	714	9	claim	claim	NOUN
ftr-431	714	10	.	.	PUNCT
ftr-431	715	1	this	this	PRON
ftr-431	715	2	works	work	VERB
ftr-431	715	3	much	much	ADV
ftr-431	715	4	better	well	ADJ
ftr-431	715	5	than	than	ADP
ftr-431	715	6	statute	statute	NOUN
ftr-431	715	7	mitigation	mitigation	NOUN
ftr-431	715	8	or	or	CCONJ
ftr-431	715	9	equitable	equitable	ADJ
ftr-431	715	10	recoupment	recoupment	NOUN
ftr-431	715	11	.	.	PUNCT
ftr-431	716	1	file	file	VERB
ftr-431	716	2	them	they	PRON
ftr-431	716	3	early	early	ADV
ftr-431	716	4	;	;	PUNCT
ftr-431	716	5	file	file	VERB
ftr-431	716	6	them	they	PRON
ftr-431	716	7	often	often	ADV
ftr-431	716	8	.	.	PUNCT
ftr-431	716	9	”	"	PUNCT
ftr-431	716	10	)	)	PUNCT
ftr-431	716	11	.	.	PUNCT
ftr-431	717	1	140	140	NUM
ftr-431	717	2	.	.	PUNCT
ftr-431	718	1	mann	mann	PROPN
ftr-431	718	2	v.	v.	PROPN
ftr-431	718	3	united	united	PROPN
ftr-431	718	4	states	states	PROPN
ftr-431	718	5	,	,	PUNCT
ftr-431	718	6	552	552	NUM
ftr-431	718	7	f.	f.	PROPN
ftr-431	718	8	supp	supp	PROPN
ftr-431	718	9	.	.	PUNCT
ftr-431	719	1	1132	1132	NUM
ftr-431	719	2	,	,	PUNCT
ftr-431	719	3	1135	1135	NUM
ftr-431	719	4	(	(	PUNCT
ftr-431	719	5	n.d	n.d	PROPN
ftr-431	719	6	.	.	PROPN
ftr-431	719	7	tex	tex	PROPN
ftr-431	719	8	.	.	PROPN
ftr-431	719	9	1982	1982	NUM
ftr-431	719	10	)	)	PUNCT
ftr-431	719	11	(	(	PUNCT
ftr-431	719	12	quoting	quote	VERB
ftr-431	719	13	minskoff	minskoff	PROPN
ftr-431	719	14	v.	v.	CCONJ
ftr-431	719	15	united	united	PROPN
ftr-431	719	16	states	states	PROPN
ftr-431	719	17	,	,	PUNCT
ftr-431	719	18	490	490	NUM
ftr-431	719	19	f.2d	f.2d	NOUN
ftr-431	719	20	1283	1283	NUM
ftr-431	719	21	,	,	PUNCT
ftr-431	719	22	1285	1285	NUM
ftr-431	719	23	(	(	PUNCT
ftr-431	719	24	6th	6th	ADJ
ftr-431	719	25	cir	cir	NOUN
ftr-431	719	26	.	.	PROPN
ftr-431	719	27	1974	1974	NUM
ftr-431	719	28	)	)	PUNCT
ftr-431	719	29	)	)	PUNCT
ftr-431	719	30	.	.	PUNCT
ftr-431	720	1	141	141	NUM
ftr-431	720	2	.	.	PUNCT
ftr-431	721	1	see	see	VERB
ftr-431	721	2	,	,	PUNCT
ftr-431	721	3	e.g.	e.g.	ADV
ftr-431	721	4	,	,	PUNCT
ftr-431	721	5	l.o	l.o	PROPN
ftr-431	721	6	.	.	PROPN
ftr-431	721	7	1095	1095	NUM
ftr-431	721	8	,	,	PUNCT
ftr-431	721	9	i-1	i-1	PUNCT
ftr-431	722	1	c.b	c.b	PROPN
ftr-431	722	2	.	.	PROPN
ftr-431	722	3	313	313	NUM
ftr-431	722	4	(	(	PUNCT
ftr-431	722	5	1922	1922	NUM
ftr-431	722	6	)	)	PUNCT
ftr-431	722	7	.	.	PUNCT
ftr-431	723	1	142	142	NUM
ftr-431	723	2	.	.	PUNCT
ftr-431	724	1	i	i	PRON
ftr-431	724	2	d.	d.	PROPN
ftr-431	724	3	at	at	ADP
ftr-431	724	4	314	314	NUM
ftr-431	724	5	.	.	PUNCT
ftr-431	725	1	143	143	NUM
ftr-431	725	2	.	.	NOUN
ftr-431	725	3	284	284	NUM
ftr-431	725	4	u.s	u.s	PROPN
ftr-431	725	5	.	.	PROPN
ftr-431	725	6	281	281	NUM
ftr-431	725	7	(	(	PUNCT
ftr-431	725	8	1933	1933	NUM
ftr-431	725	9	)	)	PUNCT
ftr-431	725	10	.	.	PUNCT
ftr-431	726	1	144	144	NUM
ftr-431	726	2	.	.	SYM
ftr-431	726	3	295	295	NUM
ftr-431	726	4	u.s	u.s	PROPN
ftr-431	726	5	.	.	PROPN
ftr-431	726	6	247	247	NUM
ftr-431	726	7	,	,	PUNCT
ftr-431	726	8	260	260	NUM
ftr-431	726	9	(	(	PUNCT
ftr-431	726	10	1935	1935	NUM
ftr-431	726	11	)	)	PUNCT
ftr-431	726	12	(	(	PUNCT
ftr-431	726	13	“	"	PUNCT
ftr-431	726	14	the	the	DET
ftr-431	726	15	usual	usual	ADJ
ftr-431	726	16	procedure	procedure	NOUN
ftr-431	726	17	for	for	ADP
ftr-431	726	18	the	the	DET
ftr-431	726	19	recovery	recovery	NOUN
ftr-431	726	20	of	of	ADP
ftr-431	726	21	debts	debt	NOUN
ftr-431	726	22	is	be	AUX
ftr-431	726	23	reversed	reverse	VERB
ftr-431	726	24	in	in	ADP
ftr-431	726	25	the	the	DET
ftr-431	726	26	field	field	NOUN
ftr-431	726	27	of	of	ADP
ftr-431	726	28	taxation	taxation	NOUN
ftr-431	726	29	.	.	PUNCT
ftr-431	726	30	”	"	PUNCT
ftr-431	726	31	)	)	PUNCT
ftr-431	726	32	.	.	PUNCT
ftr-431	727	1	145	145	NUM
ftr-431	727	2	.	.	PUNCT
ftr-431	728	1	see	see	VERB
ftr-431	728	2	leandra	leandra	PROPN
ftr-431	728	3	lederman	lederman	PROPN
ftr-431	728	4	,	,	PUNCT
ftr-431	728	5	“	"	PUNCT
ftr-431	728	6	civil”izing	civil”izing	NOUN
ftr-431	728	7	tax	tax	NOUN
ftr-431	728	8	procedure	procedure	NOUN
ftr-431	728	9	:	:	PUNCT
ftr-431	728	10	applying	apply	VERB
ftr-431	728	11	general	general	ADJ
ftr-431	728	12	federal	federal	ADJ
ftr-431	728	13	learning	learning	NOUN
ftr-431	728	14	to	to	ADP
ftr-431	728	15	statutory	statutory	ADJ
ftr-431	728	16	notices	notice	NOUN
ftr-431	728	17	of	of	ADP
ftr-431	728	18	deficiency	deficiency	NOUN
ftr-431	728	19	,	,	PUNCT
ftr-431	728	20	30	30	NUM
ftr-431	728	21	u.c	u.c	PROPN
ftr-431	728	22	.	.	PROPN
ftr-431	729	1	davis	davis	PROPN
ftr-431	729	2	l.	l.	PROPN
ftr-431	729	3	rev	rev	PROPN
ftr-431	729	4	.	.	PROPN
ftr-431	729	5	183	183	NUM
ftr-431	729	6	,	,	PUNCT
ftr-431	729	7	192	192	NUM
ftr-431	729	8	-	-	SYM
ftr-431	729	9	93	93	NUM
ftr-431	729	10	(	(	PUNCT
ftr-431	729	11	1996	1996	NUM
ftr-431	729	12	)	)	PUNCT
ftr-431	729	13	.	.	PUNCT
ftr-431	730	1	146	146	NUM
ftr-431	730	2	.	.	PUNCT
ftr-431	731	1	john	john	PROPN
ftr-431	731	2	a.	a.	PROPN
ftr-431	731	3	lynch	lynch	PROPN
ftr-431	731	4	,	,	PUNCT
ftr-431	731	5	jr	jr	PROPN
ftr-431	731	6	.	.	PROPN
ftr-431	731	7	,	,	PUNCT
ftr-431	731	8	income	income	NOUN
ftr-431	731	9	tax	tax	NOUN
ftr-431	731	10	statute	statute	NOUN
ftr-431	731	11	of	of	ADP
ftr-431	731	12	limitations	limitation	NOUN
ftr-431	731	13	:	:	PUNCT
ftr-431	731	14	sixty	sixty	NUM
ftr-431	731	15	years	year	NOUN
ftr-431	731	16	of	of	ADP
ftr-431	731	17	mitigation	mitigation	NOUN
ftr-431	731	18	enough	enough	ADV
ftr-431	731	19	,	,	PUNCT
ftr-431	731	20	already	already	ADV
ftr-431	731	21	!	!	PUNCT
ftr-431	731	22	!	!	PUNCT
ftr-431	731	23	,	,	PUNCT
ftr-431	731	24	51	51	NUM
ftr-431	731	25	s.c	s.c	PROPN
ftr-431	731	26	.	.	PROPN
ftr-431	731	27	l.	l.	PROPN
ftr-431	731	28	rev	rev	PROPN
ftr-431	731	29	.	.	PROPN
ftr-431	731	30	62	62	NUM
ftr-431	731	31	,	,	PUNCT
ftr-431	731	32	113	113	NUM
ftr-431	731	33	-	-	SYM
ftr-431	731	34	15	15	NUM
ftr-431	731	35	(	(	PUNCT
ftr-431	731	36	1996	1996	NUM
ftr-431	731	37	)	)	PUNCT
ftr-431	731	38	.	.	PUNCT
ftr-431	732	1	380	380	NUM
ftr-431	732	2	florida	florida	PROPN
ftr-431	732	3	tax	tax	NOUN
ftr-431	732	4	review	review	NOUN
ftr-431	732	5	[	[	X
ftr-431	732	6	vol	vol	NOUN
ftr-431	732	7	.	.	PUNCT
ftr-431	732	8	5:5	5:5	NUM
ftr-431	732	9	must	must	AUX
ftr-431	732	10	remain	remain	VERB
ftr-431	732	11	impotent	impotent	ADJ
ftr-431	732	12	when	when	SCONJ
ftr-431	732	13	the	the	DET
ftr-431	732	14	plea	plea	NOUN
ftr-431	732	15	of	of	ADP
ftr-431	732	16	equitable	equitable	ADJ
ftr-431	732	17	recoupment	recoupment	NOUN
ftr-431	732	18	is	be	AUX
ftr-431	732	19	based	base	VERB
ftr-431	732	20	upon	upon	SCONJ
ftr-431	732	21	an	an	DET
ftr-431	732	22	overpayment	overpayment	NOUN
ftr-431	732	23	or	or	CCONJ
ftr-431	732	24	underpayment	underpayment	ADJ
ftr-431	732	25	in	in	ADP
ftr-431	732	26	such	such	ADJ
ftr-431	732	27	other	other	ADJ
ftr-431	732	28	year	year	NOUN
ftr-431	732	29	.	.	PUNCT
ftr-431	733	1	147	147	NUM
ftr-431	733	2	for	for	ADP
ftr-431	733	3	years	year	NOUN
ftr-431	733	4	,	,	PUNCT
ftr-431	733	5	tax	tax	NOUN
ftr-431	733	6	court	court	NOUN
ftr-431	733	7	cases	case	NOUN
ftr-431	733	8	consistently	consistently	ADV
ftr-431	733	9	expressed	express	VERB
ftr-431	733	10	the	the	DET
ftr-431	733	11	view	view	NOUN
ftr-431	733	12	that	that	SCONJ
ftr-431	733	13	the	the	DET
ftr-431	733	14	court	court	NOUN
ftr-431	733	15	lacked	lack	VERB
ftr-431	733	16	jurisdiction	jurisdiction	NOUN
ftr-431	733	17	over	over	ADP
ftr-431	733	18	equitable	equitable	ADJ
ftr-431	733	19	recoupment	recoupment	NOUN
ftr-431	733	20	claims	claim	NOUN
ftr-431	733	21	.	.	PUNCT
ftr-431	734	1	in	in	ADP
ftr-431	734	2	1998,148	1998,148	NUM
ftr-431	734	3	congress	congress	NOUN
ftr-431	734	4	considered	consider	VERB
ftr-431	734	5	granting	grant	VERB
ftr-431	734	6	the	the	DET
ftr-431	734	7	tax	tax	NOUN
ftr-431	734	8	court	court	NOUN
ftr-431	734	9	jurisdiction	jurisdiction	NOUN
ftr-431	734	10	over	over	ADP
ftr-431	734	11	a	a	DET
ftr-431	734	12	refund	refund	NOUN
ftr-431	734	13	action	action	NOUN
ftr-431	734	14	either	either	CCONJ
ftr-431	734	15	related	relate	VERB
ftr-431	734	16	by	by	ADP
ftr-431	734	17	subject	subject	ADJ
ftr-431	734	18	matter	matter	NOUN
ftr-431	734	19	to	to	ADP
ftr-431	734	20	a	a	DET
ftr-431	734	21	pending	pende	VERB
ftr-431	734	22	deficiency	deficiency	NOUN
ftr-431	734	23	action	action	NOUN
ftr-431	734	24	,	,	PUNCT
ftr-431	734	25	or	or	CCONJ
ftr-431	734	26	where	where	SCONJ
ftr-431	734	27	the	the	DET
ftr-431	734	28	result	result	NOUN
ftr-431	734	29	in	in	ADP
ftr-431	734	30	either	either	DET
ftr-431	734	31	action	action	NOUN
ftr-431	734	32	would	would	AUX
ftr-431	734	33	affect	affect	VERB
ftr-431	734	34	the	the	DET
ftr-431	734	35	amount	amount	NOUN
ftr-431	734	36	in	in	ADP
ftr-431	734	37	controversy	controversy	NOUN
ftr-431	734	38	in	in	ADP
ftr-431	734	39	the	the	DET
ftr-431	734	40	other	other	ADJ
ftr-431	734	41	action	action	NOUN
ftr-431	734	42	.	.	PUNCT
ftr-431	735	1	the	the	DET
ftr-431	735	2	provision	provision	NOUN
ftr-431	735	3	included	include	VERB
ftr-431	735	4	language	language	NOUN
ftr-431	735	5	providing	provide	VERB
ftr-431	735	6	that	that	SCONJ
ftr-431	735	7	the	the	DET
ftr-431	735	8	tax	tax	NOUN
ftr-431	735	9	court’s149	court’s149	VERB
ftr-431	735	10	jurisdiction	jurisdiction	NOUN
ftr-431	735	11	would	would	AUX
ftr-431	735	12	“	"	PUNCT
ftr-431	735	13	include	include	VERB
ftr-431	735	14	any	any	DET
ftr-431	735	15	counterclaim	counterclaim	NOUN
ftr-431	735	16	,	,	PUNCT
ftr-431	735	17	set	set	NOUN
ftr-431	735	18	-	-	PUNCT
ftr-431	735	19	off	off	NOUN
ftr-431	735	20	,	,	PUNCT
ftr-431	735	21	or	or	CCONJ
ftr-431	735	22	equitable	equitable	ADJ
ftr-431	735	23	recoupment	recoupment	NOUN
ftr-431	735	24	against	against	ADP
ftr-431	735	25	(	(	PUNCT
ftr-431	735	26	or	or	CCONJ
ftr-431	735	27	for	for	ADP
ftr-431	735	28	)	)	PUNCT
ftr-431	735	29	the	the	DET
ftr-431	735	30	taxpayer	taxpayer	NOUN
ftr-431	735	31	.	.	PUNCT
ftr-431	735	32	”	"	PUNCT
ftr-431	736	1	that	that	DET
ftr-431	736	2	provision	provision	NOUN
ftr-431	736	3	became	become	VERB
ftr-431	736	4	part	part	NOUN
ftr-431	736	5	of	of	ADP
ftr-431	736	6	the	the	DET
ftr-431	736	7	technical150	technical150	PROPN
ftr-431	736	8	and	and	CCONJ
ftr-431	736	9	miscellaneous	miscellaneous	ADJ
ftr-431	736	10	revenue	revenue	NOUN
ftr-431	736	11	act	act	NOUN
ftr-431	736	12	of	of	ADP
ftr-431	736	13	1988	1988	NUM
ftr-431	736	14	,	,	PUNCT
ftr-431	736	15	but	but	CCONJ
ftr-431	736	16	was	be	AUX
ftr-431	736	17	deleted	delete	VERB
ftr-431	736	18	at	at	ADP
ftr-431	736	19	conference	conference	NOUN
ftr-431	736	20	without	without	SCONJ
ftr-431	736	21	explanation.151	explanation.151	PROPN
ftr-431	736	22	[	[	X
ftr-431	736	23	j]udicial	j]udicial	ADJ
ftr-431	736	24	application	application	NOUN
ftr-431	736	25	of	of	ADP
ftr-431	736	26	equitable	equitable	ADJ
ftr-431	736	27	recoupment	recoupment	NOUN
ftr-431	736	28	historically	historically	ADV
ftr-431	736	29	evinces	evince	VERB
ftr-431	736	30	a	a	DET
ftr-431	736	31	strong	strong	ADJ
ftr-431	736	32	desire	desire	NOUN
ftr-431	736	33	to	to	PART
ftr-431	736	34	keep	keep	VERB
ftr-431	736	35	the	the	DET
ftr-431	736	36	equity	equity	NOUN
ftr-431	736	37	genie	genie	NOUN
ftr-431	736	38	in	in	ADP
ftr-431	736	39	the	the	DET
ftr-431	736	40	bottle	bottle	NOUN
ftr-431	736	41	because	because	SCONJ
ftr-431	736	42	a	a	DET
ftr-431	736	43	genie	genie	NOUN
ftr-431	736	44	who	who	PRON
ftr-431	736	45	possesses	possess	VERB
ftr-431	736	46	equitable	equitable	ADJ
ftr-431	736	47	powers	power	NOUN
ftr-431	736	48	threatens	threaten	VERB
ftr-431	736	49	values	value	NOUN
ftr-431	736	50	dear	dear	ADJ
ftr-431	736	51	to	to	ADP
ftr-431	736	52	the	the	DET
ftr-431	736	53	law	law	NOUN
ftr-431	736	54	of	of	ADP
ftr-431	736	55	taxation	taxation	NOUN
ftr-431	736	56	and	and	CCONJ
ftr-431	736	57	,	,	PUNCT
ftr-431	736	58	indeed	indeed	ADV
ftr-431	736	59	,	,	PUNCT
ftr-431	736	60	the	the	DET
ftr-431	736	61	entire	entire	ADJ
ftr-431	736	62	federal	federal	ADJ
ftr-431	736	63	system	system	NOUN
ftr-431	736	64	.	.	PUNCT
ftr-431	737	1	these	these	DET
ftr-431	737	2	threatened	threaten	VERB
ftr-431	737	3	values	value	NOUN
ftr-431	737	4	include	include	VERB
ftr-431	737	5	the	the	DET
ftr-431	737	6	annual	annual	ADJ
ftr-431	737	7	accounting	accounting	NOUN
ftr-431	737	8	principle	principle	NOUN
ftr-431	737	9	,	,	PUNCT
ftr-431	737	10	limitation	limitation	NOUN
ftr-431	737	11	of	of	ADP
ftr-431	737	12	actions	action	NOUN
ftr-431	737	13	,	,	PUNCT
ftr-431	737	14	and	and	CCONJ
ftr-431	737	15	its	its	PRON
ftr-431	737	16	esteemed	esteemed	ADJ
ftr-431	737	17	relative	relative	NOUN
ftr-431	737	18	,	,	PUNCT
ftr-431	737	19	sovereign	sovereign	ADJ
ftr-431	737	20	immunity.152	immunity.152	NOUN
ftr-431	737	21	one	one	NUM
ftr-431	737	22	problem	problem	NOUN
ftr-431	737	23	for	for	ADP
ftr-431	737	24	the	the	DET
ftr-431	737	25	tax	tax	NOUN
ftr-431	737	26	court	court	NOUN
ftr-431	737	27	is	be	AUX
ftr-431	737	28	that	that	SCONJ
ftr-431	737	29	,	,	PUNCT
ftr-431	737	30	unlike	unlike	ADP
ftr-431	737	31	with	with	ADP
ftr-431	737	32	respect	respect	NOUN
ftr-431	737	33	to	to	ADP
ftr-431	737	34	equitable	equitable	ADJ
ftr-431	737	35	estoppel	estoppel	NOUN
ftr-431	737	36	,	,	PUNCT
ftr-431	737	37	discussed	discuss	VERB
ftr-431	737	38	below	below	ADV
ftr-431	737	39	,	,	PUNCT
ftr-431	737	40	there	there	PRON
ftr-431	737	41	was	be	VERB
ftr-431	737	42	and	and	CCONJ
ftr-431	737	43	is	be	AUX
ftr-431	737	44	a	a	DET
ftr-431	737	45	specific	specific	ADJ
ftr-431	737	46	statutory	statutory	ADJ
ftr-431	737	47	barrier	barrier	NOUN
ftr-431	737	48	to	to	ADP
ftr-431	737	49	the	the	DET
ftr-431	737	50	board	board	NOUN
ftr-431	737	51	/	/	SYM
ftr-431	737	52	tax	tax	NOUN
ftr-431	737	53	court	court	NOUN
ftr-431	737	54	’s	’s	PART
ftr-431	737	55	consideration	consideration	NOUN
ftr-431	737	56	of	of	ADP
ftr-431	737	57	equitable	equitable	ADJ
ftr-431	737	58	recoupment	recoupment	NOUN
ftr-431	737	59	.	.	PUNCT
ftr-431	738	1	code	code	PROPN
ftr-431	738	2	section153	section153	PROPN
ftr-431	738	3	6214(b	6214(b	ADV
ftr-431	738	4	)	)	PUNCT
ftr-431	738	5	provides	provide	VERB
ftr-431	738	6	that	that	SCONJ
ftr-431	738	7	,	,	PUNCT
ftr-431	738	8	in	in	ADP
ftr-431	738	9	making	make	VERB
ftr-431	738	10	an	an	DET
ftr-431	738	11	income	income	NOUN
ftr-431	738	12	tax	tax	NOUN
ftr-431	738	13	or	or	CCONJ
ftr-431	738	14	gift	gift	NOUN
ftr-431	738	15	tax	tax	NOUN
ftr-431	738	16	determination	determination	NOUN
ftr-431	738	17	for	for	ADP
ftr-431	738	18	a	a	DET
ftr-431	738	19	particular	particular	ADJ
ftr-431	738	20	year	year	NOUN
ftr-431	738	21	or	or	CCONJ
ftr-431	738	22	calendar	calendar	NOUN
ftr-431	738	23	quarter	quarter	NOUN
ftr-431	738	24	,	,	PUNCT
ftr-431	738	25	the	the	DET
ftr-431	738	26	tax	tax	NOUN
ftr-431	738	27	court	court	NOUN
ftr-431	738	28	has	have	VERB
ftr-431	738	29	“	"	PUNCT
ftr-431	738	30	no	no	DET
ftr-431	738	31	jurisdiction	jurisdiction	NOUN
ftr-431	738	32	to	to	PART
ftr-431	738	33	determine	determine	VERB
ftr-431	738	34	whether	whether	SCONJ
ftr-431	738	35	or	or	CCONJ
ftr-431	738	36	not	not	PART
ftr-431	738	37	the	the	DET
ftr-431	738	38	tax	tax	NOUN
ftr-431	738	39	for	for	ADP
ftr-431	738	40	any	any	DET
ftr-431	738	41	other	other	ADJ
ftr-431	738	42	year	year	NOUN
ftr-431	738	43	or	or	CCONJ
ftr-431	738	44	calendar	calendar	NOUN
ftr-431	738	45	quarter	quarter	NOUN
ftr-431	738	46	has	have	AUX
ftr-431	738	47	been	be	AUX
ftr-431	738	48	overpaid	overpay	VERB
ftr-431	738	49	or	or	CCONJ
ftr-431	738	50	underpaid	underpaid	ADJ
ftr-431	738	51	.	.	PUNCT
ftr-431	738	52	”	"	PUNCT
ftr-431	739	1	arguably	arguably	ADV
ftr-431	739	2	,	,	PUNCT
ftr-431	739	3	that	that	PRON
ftr-431	739	4	precludes	precludes	AUX
ftr-431	739	5	equitable	equitable	ADJ
ftr-431	739	6	recoupment154	recoupment154	PROPN
ftr-431	739	7	147	147	NUM
ftr-431	739	8	.	.	PUNCT
ftr-431	740	1	commissioner	commissioner	PROPN
ftr-431	740	2	v.	v.	PROPN
ftr-431	740	3	gooch	gooch	PROPN
ftr-431	740	4	milling	milling	PROPN
ftr-431	740	5	&	&	CCONJ
ftr-431	740	6	elevator	elevator	PROPN
ftr-431	740	7	co.	co.	PROPN
ftr-431	740	8	,	,	PUNCT
ftr-431	740	9	320	320	NUM
ftr-431	740	10	u.s	u.s	PROPN
ftr-431	740	11	.	.	PROPN
ftr-431	740	12	418	418	NUM
ftr-431	740	13	,	,	PUNCT
ftr-431	740	14	422	422	NUM
ftr-431	740	15	(	(	PUNCT
ftr-431	740	16	1943	1943	NUM
ftr-431	740	17	)	)	PUNCT
ftr-431	740	18	.	.	PUNCT
ftr-431	741	1	148	148	NUM
ftr-431	741	2	.	.	PUNCT
ftr-431	742	1	see	see	VERB
ftr-431	742	2	e.g.	e.g.	ADV
ftr-431	742	3	,	,	PUNCT
ftr-431	742	4	estate	estate	NOUN
ftr-431	742	5	of	of	ADP
ftr-431	742	6	schneider	schneider	PROPN
ftr-431	742	7	v.	v.	PROPN
ftr-431	742	8	commissioner	commissioner	PROPN
ftr-431	742	9	,	,	PUNCT
ftr-431	742	10	93	93	NUM
ftr-431	742	11	t.c	t.c	PROPN
ftr-431	742	12	.	.	PROPN
ftr-431	742	13	568	568	NUM
ftr-431	742	14	,	,	PUNCT
ftr-431	742	15	570	570	NUM
ftr-431	742	16	(	(	PUNCT
ftr-431	742	17	1989	1989	NUM
ftr-431	742	18	)	)	PUNCT
ftr-431	742	19	;	;	PUNCT
ftr-431	742	20	phillips	phillips	PROPN
ftr-431	742	21	petroleum	petroleum	PROPN
ftr-431	742	22	co.	co.	PROPN
ftr-431	742	23	v.	v.	PROPN
ftr-431	742	24	commissioner	commissioner	PROPN
ftr-431	742	25	,	,	PUNCT
ftr-431	742	26	92	92	NUM
ftr-431	742	27	t.c	t.c	PROPN
ftr-431	742	28	.	.	PROPN
ftr-431	742	29	885	885	NUM
ftr-431	742	30	,	,	PUNCT
ftr-431	742	31	888	888	NUM
ftr-431	742	32	-	-	SYM
ftr-431	742	33	890	890	NUM
ftr-431	742	34	(	(	PUNCT
ftr-431	742	35	1989	1989	NUM
ftr-431	742	36	)	)	PUNCT
ftr-431	742	37	;	;	PUNCT
ftr-431	742	38	poinier	poinier	PROPN
ftr-431	742	39	v.	v.	PROPN
ftr-431	742	40	commissioner	commissioner	PROPN
ftr-431	742	41	,	,	PUNCT
ftr-431	742	42	86	86	NUM
ftr-431	742	43	t.c	t.c	PROPN
ftr-431	742	44	.	.	PROPN
ftr-431	742	45	478	478	NUM
ftr-431	742	46	,	,	PUNCT
ftr-431	742	47	490	490	NUM
ftr-431	742	48	-	-	SYM
ftr-431	742	49	491	491	NUM
ftr-431	742	50	(	(	PUNCT
ftr-431	742	51	1986	1986	NUM
ftr-431	742	52	)	)	PUNCT
ftr-431	742	53	,	,	PUNCT
ftr-431	742	54	aff’d	aff’d	VERB
ftr-431	742	55	,	,	PUNCT
ftr-431	742	56	in	in	ADP
ftr-431	742	57	part	part	NOUN
ftr-431	742	58	and	and	CCONJ
ftr-431	742	59	rev’d	rev’d	NOUN
ftr-431	742	60	,	,	PUNCT
ftr-431	742	61	in	in	ADP
ftr-431	742	62	part	part	NOUN
ftr-431	742	63	,	,	PUNCT
ftr-431	742	64	898	898	NUM
ftr-431	742	65	f.2d	f.2d	ADP
ftr-431	742	66	917	917	NUM
ftr-431	742	67	(	(	PUNCT
ftr-431	742	68	3d	3d	PROPN
ftr-431	742	69	cir	cir	NOUN
ftr-431	742	70	.	.	PROPN
ftr-431	742	71	1988	1988	NUM
ftr-431	742	72	)	)	PUNCT
ftr-431	742	73	;	;	PUNCT
ftr-431	742	74	estate	estate	NOUN
ftr-431	742	75	of	of	ADP
ftr-431	742	76	van	van	PROPN
ftr-431	742	77	winkle	winkle	PROPN
ftr-431	742	78	v.	v.	PROPN
ftr-431	742	79	commissioner	commissioner	PROPN
ftr-431	742	80	,	,	PUNCT
ftr-431	742	81	51	51	NUM
ftr-431	742	82	t.c	t.c	PROPN
ftr-431	742	83	.	.	PROPN
ftr-431	742	84	994	994	NUM
ftr-431	742	85	,	,	PUNCT
ftr-431	742	86	999	999	NUM
ftr-431	742	87	-	-	SYM
ftr-431	742	88	1000	1000	NUM
ftr-431	742	89	(	(	PUNCT
ftr-431	742	90	1969	1969	NUM
ftr-431	742	91	)	)	PUNCT
ftr-431	742	92	;	;	PUNCT
ftr-431	742	93	vandenberge	vandenberge	NOUN
ftr-431	742	94	v.	v.	ADP
ftr-431	742	95	commissioner	commissioner	NOUN
ftr-431	742	96	,	,	PUNCT
ftr-431	742	97	3	3	NUM
ftr-431	742	98	t.c	t.c	PROPN
ftr-431	742	99	.	.	PROPN
ftr-431	742	100	321	321	NUM
ftr-431	742	101	,	,	PUNCT
ftr-431	742	102	327	327	NUM
ftr-431	742	103	-	-	SYM
ftr-431	742	104	328	328	NUM
ftr-431	742	105	(	(	PUNCT
ftr-431	742	106	1944	1944	NUM
ftr-431	742	107	)	)	PUNCT
ftr-431	742	108	,	,	PUNCT
ftr-431	742	109	aff’d	aff’d	VERB
ftr-431	742	110	,	,	PUNCT
ftr-431	742	111	147	147	NUM
ftr-431	742	112	f.2d	f.2d	SYM
ftr-431	742	113	167	167	NUM
ftr-431	742	114	(	(	PUNCT
ftr-431	742	115	5th	5th	ADJ
ftr-431	742	116	cir	cir	NOUN
ftr-431	742	117	.	.	PUNCT
ftr-431	742	118	1945	1945	NUM
ftr-431	742	119	)	)	PUNCT
ftr-431	742	120	;	;	PUNCT
ftr-431	743	1	cf	cf	X
ftr-431	743	2	.	.	PUNCT
ftr-431	743	3	rev	rev	PROPN
ftr-431	743	4	.	.	PUNCT
ftr-431	743	5	rul	rul	NOUN
ftr-431	743	6	.	.	PUNCT
ftr-431	744	1	71	71	NUM
ftr-431	744	2	-	-	SYM
ftr-431	744	3	56	56	NUM
ftr-431	744	4	,	,	PUNCT
ftr-431	744	5	1971	1971	NUM
ftr-431	744	6	-	-	SYM
ftr-431	744	7	1	1	NUM
ftr-431	744	8	c.b	c.b	PROPN
ftr-431	744	9	.	.	PROPN
ftr-431	744	10	404	404	NUM
ftr-431	744	11	,	,	PUNCT
ftr-431	744	12	405	405	NUM
ftr-431	744	13	(	(	PUNCT
ftr-431	744	14	“	"	PUNCT
ftr-431	744	15	the	the	DET
ftr-431	744	16	tax	tax	NOUN
ftr-431	744	17	court	court	NOUN
ftr-431	744	18	lacks	lack	VERB
ftr-431	744	19	jurisdiction	jurisdiction	NOUN
ftr-431	744	20	to	to	PART
ftr-431	744	21	consider	consider	VERB
ftr-431	744	22	a	a	DET
ftr-431	744	23	plea	plea	NOUN
ftr-431	744	24	of	of	ADP
ftr-431	744	25	equitable	equitable	ADJ
ftr-431	744	26	recoupment	recoupment	NOUN
ftr-431	744	27	”	"	PUNCT
ftr-431	744	28	)	)	PUNCT
ftr-431	744	29	.	.	PUNCT
ftr-431	745	1	149	149	NUM
ftr-431	745	2	.	.	PUNCT
ftr-431	746	1	see	see	VERB
ftr-431	746	2	s.2238	s.2238	PROPN
ftr-431	746	3	§	§	PROPN
ftr-431	746	4	785	785	NUM
ftr-431	746	5	,	,	PUNCT
ftr-431	746	6	100th	100th	ADJ
ftr-431	746	7	cong	cong	NOUN
ftr-431	746	8	.	.	PROPN
ftr-431	746	9	,	,	PUNCT
ftr-431	746	10	2d	2d	NOUN
ftr-431	746	11	.	.	PUNCT
ftr-431	747	1	sess	sess	PROPN
ftr-431	747	2	.	.	PUNCT
ftr-431	748	1	,	,	PUNCT
ftr-431	748	2	134	134	NUM
ftr-431	748	3	cong	cong	NOUN
ftr-431	748	4	.	.	PUNCT
ftr-431	749	1	rec	rec	PROPN
ftr-431	749	2	.	.	PROPN
ftr-431	749	3	s12344	s12344	PROPN
ftr-431	749	4	(	(	PUNCT
ftr-431	749	5	daily	daily	PROPN
ftr-431	749	6	ed	ed	NOUN
ftr-431	749	7	.	.	PROPN
ftr-431	749	8	,	,	PUNCT
ftr-431	749	9	sept	sept	PROPN
ftr-431	749	10	.	.	PROPN
ftr-431	749	11	12	12	NUM
ftr-431	749	12	,	,	PUNCT
ftr-431	749	13	1988	1988	NUM
ftr-431	749	14	)	)	PUNCT
ftr-431	749	15	.	.	PUNCT
ftr-431	750	1	150	150	NUM
ftr-431	750	2	.	.	PUNCT
ftr-431	751	1	i	i	PRON
ftr-431	751	2	d.	d.	PROPN
ftr-431	751	3	151	151	NUM
ftr-431	751	4	.	.	PUNCT
ftr-431	752	1	h.r	h.r	PROPN
ftr-431	752	2	.	.	PROPN
ftr-431	752	3	conf	conf	PROPN
ftr-431	752	4	.	.	PUNCT
ftr-431	753	1	rep	rep	PROPN
ftr-431	753	2	.	.	PROPN
ftr-431	753	3	no	no	PROPN
ftr-431	753	4	.	.	PUNCT
ftr-431	754	1	1104	1104	NUM
ftr-431	754	2	,	,	PUNCT
ftr-431	754	3	100th	100th	ADJ
ftr-431	754	4	cong	cong	NOUN
ftr-431	754	5	.	.	PROPN
ftr-431	754	6	,	,	PUNCT
ftr-431	754	7	2d	2d	NOUN
ftr-431	754	8	.	.	PUNCT
ftr-431	755	1	sess	sess	PROPN
ftr-431	755	2	.	.	PUNCT
ftr-431	756	1	,	,	PUNCT
ftr-431	756	2	233	233	NUM
ftr-431	756	3	-	-	SYM
ftr-431	756	4	34	34	NUM
ftr-431	756	5	(	(	PUNCT
ftr-431	756	6	1988	1988	NUM
ftr-431	756	7	)	)	PUNCT
ftr-431	756	8	.	.	PUNCT
ftr-431	757	1	152	152	NUM
ftr-431	757	2	.	.	PUNCT
ftr-431	758	1	lynch	lynch	PROPN
ftr-431	758	2	,	,	PUNCT
ftr-431	758	3	supra	supra	PROPN
ftr-431	758	4	note	note	VERB
ftr-431	758	5	146	146	NUM
ftr-431	758	6	,	,	PUNCT
ftr-431	758	7	at	at	ADP
ftr-431	758	8	108	108	NUM
ftr-431	758	9	(	(	PUNCT
ftr-431	758	10	footnote	footnote	NOUN
ftr-431	758	11	omitted	omit	VERB
ftr-431	758	12	)	)	PUNCT
ftr-431	758	13	.	.	PUNCT
ftr-431	759	1	153	153	NUM
ftr-431	759	2	.	.	PUNCT
ftr-431	760	1	see	see	VERB
ftr-431	760	2	revenue	revenue	NOUN
ftr-431	760	3	act	act	NOUN
ftr-431	760	4	of	of	ADP
ftr-431	760	5	1926	1926	NUM
ftr-431	760	6	,	,	PUNCT
ftr-431	760	7	ch	ch	NOUN
ftr-431	760	8	.	.	PROPN
ftr-431	760	9	27	27	NUM
ftr-431	761	1	§	§	PROPN
ftr-431	761	2	274(g	274(g	PROPN
ftr-431	761	3	)	)	PUNCT
ftr-431	761	4	,	,	PUNCT
ftr-431	761	5	44	44	NUM
ftr-431	761	6	stat	stat	NOUN
ftr-431	761	7	.	.	PUNCT
ftr-431	762	1	56	56	NUM
ftr-431	762	2	;	;	PUNCT
ftr-431	762	3	dubroff	dubroff	NOUN
ftr-431	762	4	,	,	PUNCT
ftr-431	762	5	supra	supra	PROPN
ftr-431	762	6	note	note	PROPN
ftr-431	762	7	62	62	NUM
ftr-431	762	8	,	,	PUNCT
ftr-431	762	9	at	at	ADP
ftr-431	762	10	485	485	NUM
ftr-431	762	11	.	.	PUNCT
ftr-431	763	1	154	154	NUM
ftr-431	763	2	.	.	PUNCT
ftr-431	764	1	irc	irc	PROPN
ftr-431	764	2	§	§	PROPN
ftr-431	764	3	6214(b	6214(b	NOUN
ftr-431	764	4	)	)	PUNCT
ftr-431	764	5	.	.	PUNCT
ftr-431	765	1	2001	2001	NUM
ftr-431	765	2	]	]	PUNCT
ftr-431	765	3	equity	equity	NOUN
ftr-431	765	4	and	and	CCONJ
ftr-431	765	5	the	the	DET
ftr-431	765	6	article	article	NOUN
ftr-431	765	7	i	i	PRON
ftr-431	765	8	court	court	VERB
ftr-431	765	9	381	381	NUM
ftr-431	765	10	involving	involve	VERB
ftr-431	765	11	income	income	NOUN
ftr-431	765	12	taxes	taxis	NOUN
ftr-431	765	13	and	and	CCONJ
ftr-431	765	14	gift	gift	NOUN
ftr-431	765	15	taxes	taxis	NOUN
ftr-431	765	16	.	.	PUNCT
ftr-431	766	1	in	in	ADP
ftr-431	766	2	1999	1999	NUM
ftr-431	766	3	,	,	PUNCT
ftr-431	766	4	congress	congress	PROPN
ftr-431	766	5	considered	consider	VERB
ftr-431	766	6	adding155	adding155	PROPN
ftr-431	766	7	a	a	DET
ftr-431	766	8	sentence	sentence	NOUN
ftr-431	766	9	to	to	PART
ftr-431	766	10	section	section	NOUN
ftr-431	766	11	6214(b	6214(b	ADV
ftr-431	766	12	)	)	PUNCT
ftr-431	766	13	that	that	PRON
ftr-431	766	14	would	would	AUX
ftr-431	766	15	grant	grant	VERB
ftr-431	766	16	the	the	DET
ftr-431	766	17	tax	tax	NOUN
ftr-431	766	18	court	court	NOUN
ftr-431	766	19	equitable	equitable	ADJ
ftr-431	766	20	recoupment	recoupment	NOUN
ftr-431	766	21	power	power	NOUN
ftr-431	766	22	.	.	PUNCT
ftr-431	767	1	the	the	DET
ftr-431	767	2	provision	provision	NOUN
ftr-431	767	3	was	be	AUX
ftr-431	767	4	part	part	NOUN
ftr-431	767	5	of	of	ADP
ftr-431	767	6	the	the	DET
ftr-431	767	7	taxpayer	taxpayer	NOUN
ftr-431	767	8	refund	refund	NOUN
ftr-431	767	9	and	and	CCONJ
ftr-431	767	10	relief	relief	NOUN
ftr-431	767	11	act	act	NOUN
ftr-431	767	12	of	of	ADP
ftr-431	767	13	1999	1999	NUM
ftr-431	767	14	,	,	PUNCT
ftr-431	767	15	which	which	PRON
ftr-431	767	16	was	be	AUX
ftr-431	767	17	vetoed	veto	VERB
ftr-431	767	18	by	by	ADP
ftr-431	767	19	president	president	PROPN
ftr-431	767	20	clinton.156	clinton.156	PROPN
ftr-431	767	21	in	in	ADP
ftr-431	767	22	united	united	PROPN
ftr-431	767	23	states	states	PROPN
ftr-431	767	24	v.	v.	ADP
ftr-431	767	25	dalm	dalm	PROPN
ftr-431	767	26	,	,	PUNCT
ftr-431	767	27	the	the	DET
ftr-431	767	28	supreme	supreme	PROPN
ftr-431	767	29	court	court	PROPN
ftr-431	767	30	stated	state	VERB
ftr-431	767	31	that	that	SCONJ
ftr-431	767	32	because	because	SCONJ
ftr-431	767	33	dalm	dalm	PROPN
ftr-431	767	34	had	have	AUX
ftr-431	767	35	not	not	PART
ftr-431	767	36	raised	raise	VERB
ftr-431	767	37	the	the	DET
ftr-431	767	38	issue	issue	NOUN
ftr-431	767	39	in	in	ADP
ftr-431	767	40	her	her	PRON
ftr-431	767	41	tax	tax	NOUN
ftr-431	767	42	court	court	NOUN
ftr-431	767	43	petition	petition	NOUN
ftr-431	767	44	,	,	PUNCT
ftr-431	767	45	the	the	DET
ftr-431	767	46	court	court	NOUN
ftr-431	767	47	had	have	VERB
ftr-431	767	48	“	"	PUNCT
ftr-431	767	49	no	no	DET
ftr-431	767	50	occasion	occasion	NOUN
ftr-431	767	51	to	to	PART
ftr-431	767	52	pass	pass	VERB
ftr-431	767	53	upon	upon	SCONJ
ftr-431	767	54	the	the	DET
ftr-431	767	55	question	question	NOUN
ftr-431	767	56	whether	whether	SCONJ
ftr-431	767	57	dalm	dalm	NOUN
ftr-431	767	58	could	could	AUX
ftr-431	767	59	have	have	AUX
ftr-431	767	60	raised	raise	VERB
ftr-431	767	61	a	a	DET
ftr-431	767	62	recoupment	recoupment	NOUN
ftr-431	767	63	claim	claim	NOUN
ftr-431	767	64	in	in	ADP
ftr-431	767	65	the	the	DET
ftr-431	767	66	tax	tax	NOUN
ftr-431	767	67	court	court	NOUN
ftr-431	767	68	.	.	PUNCT
ftr-431	767	69	”	"	PUNCT
ftr-431	768	1	in	in	ADP
ftr-431	768	2	dissent	dissent	NOUN
ftr-431	768	3	,	,	PUNCT
ftr-431	768	4	justice	justice	PROPN
ftr-431	768	5	stevens	stevens	PROPN
ftr-431	768	6	echoed	echo	VERB
ftr-431	768	7	the	the	DET
ftr-431	768	8	majority	majority	NOUN
ftr-431	768	9	’s	’s	PART
ftr-431	768	10	view	view	NOUN
ftr-431	768	11	that157	that157	PROPN
ftr-431	768	12	it	it	PRON
ftr-431	768	13	was	be	AUX
ftr-431	768	14	possible	possible	ADJ
ftr-431	768	15	that	that	SCONJ
ftr-431	768	16	the	the	DET
ftr-431	768	17	tax	tax	NOUN
ftr-431	768	18	court	court	NOUN
ftr-431	768	19	did	do	AUX
ftr-431	768	20	have	have	VERB
ftr-431	768	21	equitable	equitable	ADJ
ftr-431	768	22	recoupment	recoupment	NOUN
ftr-431	768	23	jurisdiction.158	jurisdiction.158	PROPN
ftr-431	768	24	those	those	DET
ftr-431	768	25	statements	statement	NOUN
ftr-431	768	26	provided	provide	VERB
ftr-431	768	27	an	an	DET
ftr-431	768	28	opening	opening	NOUN
ftr-431	768	29	for	for	SCONJ
ftr-431	768	30	the	the	DET
ftr-431	768	31	tax	tax	NOUN
ftr-431	768	32	court	court	NOUN
ftr-431	768	33	to	to	PART
ftr-431	768	34	reconsider	reconsider	VERB
ftr-431	768	35	its	its	PRON
ftr-431	768	36	power	power	NOUN
ftr-431	768	37	to	to	PART
ftr-431	768	38	apply	apply	VERB
ftr-431	768	39	equitable	equitable	ADJ
ftr-431	768	40	recoupment.159	recoupment.159	PROPN
ftr-431	768	41	in	in	ADP
ftr-431	768	42	estate	estate	NOUN
ftr-431	768	43	of	of	ADP
ftr-431	768	44	mueller	mueller	PROPN
ftr-431	768	45	v.	v.	PROPN
ftr-431	768	46	commissioner	commissioner	PROPN
ftr-431	768	47	(	(	PUNCT
ftr-431	768	48	mueller	mueller	PROPN
ftr-431	768	49	ii	ii	PROPN
ftr-431	768	50	)	)	PUNCT
ftr-431	768	51	,	,	PUNCT
ftr-431	768	52	the	the	DET
ftr-431	768	53	tax	tax	NOUN
ftr-431	768	54	court160	court160	PROPN
ftr-431	768	55	considered	consider	VERB
ftr-431	768	56	only	only	ADV
ftr-431	768	57	the	the	DET
ftr-431	768	58	question	question	NOUN
ftr-431	768	59	of	of	ADP
ftr-431	768	60	whether	whether	SCONJ
ftr-431	768	61	the	the	DET
ftr-431	768	62	tax	tax	NOUN
ftr-431	768	63	court	court	NOUN
ftr-431	768	64	had	have	AUX
ftr-431	768	65	jurisdiction	jurisdiction	NOUN
ftr-431	768	66	to	to	PART
ftr-431	768	67	apply	apply	VERB
ftr-431	768	68	equitable	equitable	ADJ
ftr-431	768	69	recoupment	recoupment	NOUN
ftr-431	768	70	.	.	PUNCT
ftr-431	769	1	in	in	ADP
ftr-431	769	2	mueller	mueller	PROPN
ftr-431	769	3	ii	ii	PROPN
ftr-431	769	4	,	,	PUNCT
ftr-431	769	5	the	the	DET
ftr-431	769	6	taxpayer	taxpayer	NOUN
ftr-431	769	7	-	-	PUNCT
ftr-431	769	8	estate	estate	NOUN
ftr-431	769	9	raised	raise	VERB
ftr-431	769	10	“	"	PUNCT
ftr-431	769	11	the	the	DET
ftr-431	769	12	partial	partial	ADJ
ftr-431	769	13	affirmative	affirmative	ADJ
ftr-431	769	14	defense	defense	NOUN
ftr-431	769	15	of	of	ADP
ftr-431	769	16	equitable	equitable	PROPN
ftr-431	769	17	recoupment	recoupment	NOUN
ftr-431	769	18	”	"	PUNCT
ftr-431	769	19	with	with	ADP
ftr-431	769	20	respect	respect	NOUN
ftr-431	769	21	to	to	ADP
ftr-431	769	22	a	a	DET
ftr-431	769	23	time	time	NOUN
ftr-431	769	24	-	-	PUNCT
ftr-431	769	25	barred	bar	VERB
ftr-431	769	26	overpayment	overpayment	NOUN
ftr-431	769	27	of	of	ADP
ftr-431	769	28	income	income	NOUN
ftr-431	769	29	tax	tax	NOUN
ftr-431	769	30	by	by	ADP
ftr-431	769	31	the	the	DET
ftr-431	769	32	estate	estate	NOUN
ftr-431	769	33	’s	’s	PART
ftr-431	769	34	residuary	residuary	PROPN
ftr-431	769	35	legatee	legatee	NOUN
ftr-431	769	36	,	,	PUNCT
ftr-431	769	37	the	the	DET
ftr-431	769	38	bessie	bessie	PROPN
ftr-431	769	39	i.	i.	PROPN
ftr-431	769	40	mueller	mueller	PROPN
ftr-431	769	41	trust	trust	PROPN
ftr-431	769	42	(	(	PUNCT
ftr-431	769	43	trust	trust	PROPN
ftr-431	769	44	)	)	PUNCT
ftr-431	769	45	.	.	PUNCT
ftr-431	770	1	both	both	PRON
ftr-431	770	2	the	the	DET
ftr-431	770	3	time	time	NOUN
ftr-431	770	4	-	-	PUNCT
ftr-431	770	5	barred	bar	VERB
ftr-431	770	6	income	income	NOUN
ftr-431	770	7	tax	tax	NOUN
ftr-431	770	8	overpayment	overpayment	NOUN
ftr-431	770	9	and	and	CCONJ
ftr-431	770	10	the161	the161	ADJ
ftr-431	770	11	estate	estate	NOUN
ftr-431	770	12	tax	tax	NOUN
ftr-431	770	13	deficiency	deficiency	NOUN
ftr-431	770	14	were	be	AUX
ftr-431	770	15	based	base	VERB
ftr-431	770	16	on	on	ADP
ftr-431	770	17	the	the	DET
ftr-431	770	18	estate	estate	NOUN
ftr-431	770	19	’s	’s	PART
ftr-431	770	20	valuation	valuation	NOUN
ftr-431	770	21	of	of	ADP
ftr-431	770	22	stock	stock	NOUN
ftr-431	770	23	in	in	ADP
ftr-431	770	24	the	the	DET
ftr-431	770	25	mueller	mueller	PROPN
ftr-431	770	26	company	company	NOUN
ftr-431	770	27	,	,	PUNCT
ftr-431	770	28	which	which	PRON
ftr-431	770	29	the	the	DET
ftr-431	770	30	irs	irs	PROPN
ftr-431	770	31	had	have	AUX
ftr-431	770	32	contested	contest	VERB
ftr-431	770	33	.	.	PUNCT
ftr-431	771	1	the	the	DET
ftr-431	771	2	irs	irs	PROPN
ftr-431	771	3	moved	move	VERB
ftr-431	771	4	to	to	ADP
ftr-431	771	5	dismiss162	dismiss162	PROPN
ftr-431	771	6	the	the	DET
ftr-431	771	7	defense	defense	NOUN
ftr-431	771	8	for	for	ADP
ftr-431	771	9	lack	lack	NOUN
ftr-431	771	10	of	of	ADP
ftr-431	771	11	jurisdiction	jurisdiction	NOUN
ftr-431	771	12	.	.	PUNCT
ftr-431	772	1	the	the	DET
ftr-431	772	2	tax	tax	NOUN
ftr-431	772	3	court	court	NOUN
ftr-431	772	4	held	hold	VERB
ftr-431	772	5	that	that	SCONJ
ftr-431	772	6	it	it	PRON
ftr-431	772	7	had163	had163	PROPN
ftr-431	772	8	jurisdiction	jurisdiction	NOUN
ftr-431	772	9	to	to	PART
ftr-431	772	10	consider	consider	VERB
ftr-431	772	11	the	the	DET
ftr-431	772	12	affirmative	affirmative	ADJ
ftr-431	772	13	defense	defense	NOUN
ftr-431	772	14	of	of	ADP
ftr-431	772	15	equitable	equitable	ADJ
ftr-431	772	16	recoupment	recoupment	NOUN
ftr-431	772	17	when	when	SCONJ
ftr-431	772	18	the	the	DET
ftr-431	772	19	defense	defense	NOUN
ftr-431	772	20	is	be	AUX
ftr-431	772	21	raised	raise	VERB
ftr-431	772	22	in	in	ADP
ftr-431	772	23	a	a	DET
ftr-431	772	24	tax	tax	NOUN
ftr-431	772	25	deficiency	deficiency	NOUN
ftr-431	772	26	case	case	NOUN
ftr-431	772	27	over	over	ADP
ftr-431	772	28	which	which	PRON
ftr-431	772	29	it	it	PRON
ftr-431	772	30	has	have	VERB
ftr-431	772	31	jurisdiction.164	jurisdiction.164	NOUN
ftr-431	772	32	the	the	DET
ftr-431	772	33	court	court	NOUN
ftr-431	772	34	stated	state	VERB
ftr-431	772	35	,	,	PUNCT
ftr-431	772	36	“	"	PUNCT
ftr-431	772	37	in	in	ADP
ftr-431	772	38	deciding	decide	VERB
ftr-431	772	39	this	this	DET
ftr-431	772	40	case	case	NOUN
ftr-431	772	41	,	,	PUNCT
ftr-431	772	42	we	we	PRON
ftr-431	772	43	may	may	AUX
ftr-431	772	44	take	take	VERB
ftr-431	772	45	into	into	ADP
ftr-431	772	46	account	account	NOUN
ftr-431	772	47	all	all	DET
ftr-431	772	48	facts	fact	NOUN
ftr-431	772	49	that	that	SCONJ
ftr-431	772	50	155	155	NUM
ftr-431	772	51	.	.	PUNCT
ftr-431	773	1	the	the	DET
ftr-431	773	2	counter	counter	NOUN
ftr-431	773	3	-	-	NOUN
ftr-431	773	4	argument	argument	NOUN
ftr-431	773	5	is	be	AUX
ftr-431	773	6	that	that	SCONJ
ftr-431	773	7	§	§	PROPN
ftr-431	773	8	6214(b	6214(b	NOUN
ftr-431	773	9	)	)	PUNCT
ftr-431	773	10	only	only	ADV
ftr-431	773	11	precludes	preclude	VERB
ftr-431	773	12	determination	determination	NOUN
ftr-431	773	13	of	of	ADP
ftr-431	773	14	prior	prior	ADJ
ftr-431	773	15	years	year	NOUN
ftr-431	773	16	’	'	PUNCT
ftr-431	773	17	income	income	NOUN
ftr-431	773	18	taxes	taxis	NOUN
ftr-431	773	19	in	in	ADP
ftr-431	773	20	income	income	NOUN
ftr-431	773	21	tax	tax	NOUN
ftr-431	773	22	cases	case	NOUN
ftr-431	773	23	,	,	PUNCT
ftr-431	773	24	and	and	CCONJ
ftr-431	773	25	prior	prior	ADJ
ftr-431	773	26	years	year	NOUN
ftr-431	773	27	’	'	PUNCT
ftr-431	773	28	gift	gift	NOUN
ftr-431	773	29	taxes	taxis	NOUN
ftr-431	773	30	in	in	ADP
ftr-431	773	31	gift	gift	NOUN
ftr-431	773	32	tax	tax	NOUN
ftr-431	773	33	cases	case	NOUN
ftr-431	773	34	,	,	PUNCT
ftr-431	773	35	and	and	CCONJ
ftr-431	773	36	that	that	SCONJ
ftr-431	773	37	it	it	PRON
ftr-431	773	38	does	do	AUX
ftr-431	773	39	not	not	PART
ftr-431	773	40	apply	apply	VERB
ftr-431	773	41	if	if	SCONJ
ftr-431	773	42	the	the	DET
ftr-431	773	43	two	two	NUM
ftr-431	773	44	types	type	NOUN
ftr-431	773	45	of	of	ADP
ftr-431	773	46	tax	tax	NOUN
ftr-431	773	47	are	be	AUX
ftr-431	773	48	different	different	ADJ
ftr-431	773	49	.	.	PUNCT
ftr-431	774	1	this	this	DET
ftr-431	774	2	argument	argument	NOUN
ftr-431	774	3	is	be	AUX
ftr-431	774	4	based	base	VERB
ftr-431	774	5	on	on	ADP
ftr-431	774	6	the	the	DET
ftr-431	774	7	statute	statute	NOUN
ftr-431	774	8	’s	’s	PART
ftr-431	774	9	use	use	NOUN
ftr-431	774	10	of	of	ADP
ftr-431	774	11	the	the	DET
ftr-431	774	12	phrase	phrase	NOUN
ftr-431	774	13	“	"	PUNCT
ftr-431	774	14	the	the	DET
ftr-431	774	15	tax	tax	NOUN
ftr-431	774	16	,	,	PUNCT
ftr-431	774	17	”	"	PUNCT
ftr-431	774	18	which	which	PRON
ftr-431	774	19	seemingly	seemingly	ADV
ftr-431	774	20	refers	refer	VERB
ftr-431	774	21	to	to	ADP
ftr-431	774	22	the	the	DET
ftr-431	774	23	same	same	ADJ
ftr-431	774	24	tax	tax	NOUN
ftr-431	774	25	under	under	ADP
ftr-431	774	26	consideration	consideration	NOUN
ftr-431	774	27	,	,	PUNCT
ftr-431	774	28	and	and	CCONJ
ftr-431	774	29	on	on	ADP
ftr-431	774	30	its	its	PRON
ftr-431	774	31	legislative	legislative	ADJ
ftr-431	774	32	history	history	NOUN
ftr-431	774	33	.	.	PUNCT
ftr-431	775	1	for	for	ADP
ftr-431	775	2	a	a	DET
ftr-431	775	3	discussion	discussion	NOUN
ftr-431	775	4	of	of	ADP
ftr-431	775	5	the	the	DET
ftr-431	775	6	legislative	legislative	ADJ
ftr-431	775	7	history	history	NOUN
ftr-431	775	8	,	,	PUNCT
ftr-431	775	9	see	see	VERB
ftr-431	775	10	estate	estate	NOUN
ftr-431	775	11	of	of	ADP
ftr-431	775	12	bartels	bartel	NOUN
ftr-431	775	13	v.	v.	PROPN
ftr-431	775	14	commissioner	commissioner	PROPN
ftr-431	775	15	,	,	PUNCT
ftr-431	775	16	106	106	NUM
ftr-431	775	17	t.c	t.c	PROPN
ftr-431	775	18	.	.	PROPN
ftr-431	775	19	430	430	NUM
ftr-431	775	20	,	,	PUNCT
ftr-431	775	21	434	434	NUM
ftr-431	775	22	(	(	PUNCT
ftr-431	775	23	1996	1996	NUM
ftr-431	775	24	)	)	PUNCT
ftr-431	775	25	.	.	PUNCT
ftr-431	776	1	156	156	NUM
ftr-431	776	2	.	.	PUNCT
ftr-431	777	1	h.r	h.r	PROPN
ftr-431	777	2	.	.	PROPN
ftr-431	777	3	2448	2448	NUM
ftr-431	777	4	§	§	PROPN
ftr-431	777	5	1343	1343	NUM
ftr-431	777	6	,	,	PUNCT
ftr-431	777	7	h.r	h.r	PROPN
ftr-431	777	8	.	.	PROPN
ftr-431	777	9	conf	conf	PROPN
ftr-431	777	10	.	.	PUNCT
ftr-431	778	1	rep	rep	PROPN
ftr-431	778	2	.	.	PROPN
ftr-431	778	3	106	106	NUM
ftr-431	778	4	-	-	SYM
ftr-431	778	5	289	289	NUM
ftr-431	778	6	at	at	ADP
ftr-431	778	7	194	194	NUM
ftr-431	778	8	.	.	PUNCT
ftr-431	779	1	157	157	NUM
ftr-431	779	2	.	.	PUNCT
ftr-431	780	1	united	united	PROPN
ftr-431	780	2	states	states	PROPN
ftr-431	780	3	v.	v.	ADP
ftr-431	780	4	dalm	dalm	PROPN
ftr-431	780	5	,	,	PUNCT
ftr-431	780	6	494	494	NUM
ftr-431	780	7	u.s	u.s	PROPN
ftr-431	780	8	.	.	PROPN
ftr-431	780	9	596	596	NUM
ftr-431	780	10	,	,	PUNCT
ftr-431	780	11	611	611	NUM
ftr-431	780	12	n.8	n.8	X
ftr-431	780	13	(	(	PUNCT
ftr-431	780	14	1990	1990	NUM
ftr-431	780	15	)	)	PUNCT
ftr-431	780	16	.	.	PUNCT
ftr-431	781	1	158	158	X
ftr-431	781	2	.	.	PUNCT
ftr-431	782	1	see	see	VERB
ftr-431	782	2	i	i	PRON
ftr-431	782	3	d.	d.	PROPN
ftr-431	782	4	at	at	ADP
ftr-431	782	5	615	615	NUM
ftr-431	782	6	n.3	n.3	NOUN
ftr-431	782	7	(	(	PUNCT
ftr-431	782	8	stevens	stevens	PROPN
ftr-431	782	9	,	,	PUNCT
ftr-431	782	10	j.	j.	PROPN
ftr-431	782	11	,	,	PUNCT
ftr-431	782	12	dissenting	dissent	VERB
ftr-431	782	13	)	)	PUNCT
ftr-431	782	14	.	.	PUNCT
ftr-431	783	1	159	159	NUM
ftr-431	783	2	.	.	PUNCT
ftr-431	784	1	see	see	VERB
ftr-431	784	2	estate	estate	NOUN
ftr-431	784	3	of	of	ADP
ftr-431	784	4	mueller	mueller	PROPN
ftr-431	784	5	v.	v.	PROPN
ftr-431	784	6	commissioner	commissioner	PROPN
ftr-431	784	7	,	,	PUNCT
ftr-431	784	8	101	101	NUM
ftr-431	784	9	t.c	t.c	PROPN
ftr-431	784	10	.	.	PROPN
ftr-431	784	11	551	551	NUM
ftr-431	784	12	,	,	PUNCT
ftr-431	784	13	553	553	NUM
ftr-431	784	14	(	(	PUNCT
ftr-431	784	15	1993	1993	NUM
ftr-431	784	16	)	)	PUNCT
ftr-431	784	17	.	.	PUNCT
ftr-431	785	1	160	160	NUM
ftr-431	785	2	.	.	PUNCT
ftr-431	786	1	i	i	PRON
ftr-431	786	2	d.	d.	VERB
ftr-431	786	3	there	there	PRON
ftr-431	786	4	was	be	VERB
ftr-431	786	5	a	a	DET
ftr-431	786	6	prior	prior	ADJ
ftr-431	786	7	decision	decision	NOUN
ftr-431	786	8	in	in	ADP
ftr-431	786	9	mueller	mueller	PROPN
ftr-431	786	10	that	that	PRON
ftr-431	786	11	focused	focus	VERB
ftr-431	786	12	on	on	ADP
ftr-431	786	13	valuation	valuation	NOUN
ftr-431	786	14	of	of	ADP
ftr-431	786	15	mueller	mueller	PROPN
ftr-431	786	16	co.	co.	PROPN
ftr-431	786	17	stock	stock	PROPN
ftr-431	786	18	.	.	PUNCT
ftr-431	787	1	see	see	VERB
ftr-431	787	2	estate	estate	NOUN
ftr-431	787	3	of	of	ADP
ftr-431	787	4	mueller	mueller	PROPN
ftr-431	787	5	v.	v.	PROPN
ftr-431	787	6	commissioner	commissioner	PROPN
ftr-431	787	7	,	,	PUNCT
ftr-431	788	1	63	63	NUM
ftr-431	788	2	t.c	t.c	PROPN
ftr-431	788	3	.	.	PROPN
ftr-431	788	4	memo	memo	NOUN
ftr-431	788	5	(	(	PUNCT
ftr-431	788	6	cch	cch	PROPN
ftr-431	788	7	)	)	PUNCT
ftr-431	788	8	3,027	3,027	NUM
ftr-431	788	9	,	,	PUNCT
ftr-431	788	10	t.c	t.c	PROPN
ftr-431	788	11	.	.	PROPN
ftr-431	788	12	memo	memo	NOUN
ftr-431	788	13	(	(	PUNCT
ftr-431	788	14	ria	ria	PROPN
ftr-431	788	15	)	)	PUNCT
ftr-431	788	16	¶	¶	PROPN
ftr-431	788	17	92,284	92,284	NUM
ftr-431	788	18	(	(	PUNCT
ftr-431	788	19	1992	1992	NUM
ftr-431	788	20	)	)	PUNCT
ftr-431	788	21	.	.	PUNCT
ftr-431	789	1	that	that	DET
ftr-431	789	2	opinion	opinion	NOUN
ftr-431	789	3	is	be	AUX
ftr-431	789	4	referred	refer	VERB
ftr-431	789	5	to	to	ADP
ftr-431	789	6	by	by	ADP
ftr-431	789	7	the	the	DET
ftr-431	789	8	courts	court	NOUN
ftr-431	789	9	as	as	SCONJ
ftr-431	789	10	mueller	mueller	PROPN
ftr-431	789	11	i.	i.	PROPN
ftr-431	789	12	see	see	VERB
ftr-431	789	13	estate	estate	NOUN
ftr-431	789	14	of	of	ADP
ftr-431	789	15	mueller	mueller	PROPN
ftr-431	789	16	v.	v.	PROPN
ftr-431	789	17	commissioner	commissioner	PROPN
ftr-431	789	18	,	,	PUNCT
ftr-431	789	19	107	107	NUM
ftr-431	789	20	t.c	t.c	PROPN
ftr-431	789	21	.	.	PROPN
ftr-431	789	22	189	189	NUM
ftr-431	789	23	,	,	PUNCT
ftr-431	789	24	191	191	NUM
ftr-431	789	25	(	(	PUNCT
ftr-431	789	26	1996	1996	NUM
ftr-431	789	27	)	)	PUNCT
ftr-431	789	28	,	,	PUNCT
ftr-431	789	29	aff’d	aff’d	VERB
ftr-431	789	30	,	,	PUNCT
ftr-431	789	31	on	on	ADP
ftr-431	789	32	other	other	ADJ
ftr-431	789	33	grounds,153	grounds,153	PROPN
ftr-431	789	34	f.3d	f.3d	NUM
ftr-431	789	35	302	302	NUM
ftr-431	789	36	(	(	PUNCT
ftr-431	789	37	6th	6th	ADJ
ftr-431	789	38	cir	cir	NOUN
ftr-431	789	39	.	.	PUNCT
ftr-431	789	40	1998	1998	NUM
ftr-431	789	41	)	)	PUNCT
ftr-431	789	42	,	,	PUNCT
ftr-431	789	43	cert	cert	PROPN
ftr-431	789	44	.	.	PUNCT
ftr-431	790	1	denied	deny	VERB
ftr-431	790	2	,	,	PUNCT
ftr-431	790	3	525	525	NUM
ftr-431	790	4	u.s	u.s	PROPN
ftr-431	790	5	.	.	PROPN
ftr-431	790	6	1140	1140	NUM
ftr-431	790	7	(	(	PUNCT
ftr-431	790	8	1999	1999	NUM
ftr-431	790	9	)	)	PUNCT
ftr-431	790	10	;	;	PUNCT
ftr-431	790	11	see	see	VERB
ftr-431	790	12	also	also	ADV
ftr-431	790	13	estate	estate	NOUN
ftr-431	790	14	of	of	ADP
ftr-431	790	15	mueller	mueller	PROPN
ftr-431	790	16	v.	v.	PROPN
ftr-431	790	17	commissioner	commissioner	PROPN
ftr-431	790	18	,	,	PUNCT
ftr-431	790	19	101	101	NUM
ftr-431	790	20	t.c	t.c	PROPN
ftr-431	790	21	.	.	PROPN
ftr-431	790	22	551	551	NUM
ftr-431	790	23	,	,	PUNCT
ftr-431	790	24	551	551	NUM
ftr-431	790	25	(	(	PUNCT
ftr-431	790	26	1993	1993	NUM
ftr-431	790	27	)	)	PUNCT
ftr-431	790	28	.	.	PUNCT
ftr-431	791	1	161	161	NUM
ftr-431	791	2	.	.	PUNCT
ftr-431	791	3	estate	estate	NOUN
ftr-431	791	4	of	of	ADP
ftr-431	791	5	mueller	mueller	PROPN
ftr-431	791	6	,	,	PUNCT
ftr-431	791	7	101	101	NUM
ftr-431	791	8	t.c	t.c	PROPN
ftr-431	791	9	.	.	PUNCT
ftr-431	792	1	at	at	ADP
ftr-431	792	2	551	551	NUM
ftr-431	792	3	.	.	PUNCT
ftr-431	793	1	162	162	NUM
ftr-431	793	2	.	.	PUNCT
ftr-431	794	1	see	see	VERB
ftr-431	794	2	estate	estate	NOUN
ftr-431	794	3	of	of	ADP
ftr-431	794	4	mueller	mueller	PROPN
ftr-431	794	5	,	,	PUNCT
ftr-431	794	6	107	107	NUM
ftr-431	794	7	t.c	t.c	PROPN
ftr-431	794	8	.	.	PUNCT
ftr-431	795	1	at	at	ADP
ftr-431	795	2	190	190	NUM
ftr-431	795	3	.	.	PUNCT
ftr-431	796	1	in	in	ADP
ftr-431	796	2	mueller	mueller	PROPN
ftr-431	796	3	i	i	PROPN
ftr-431	796	4	,	,	PUNCT
ftr-431	796	5	the	the	DET
ftr-431	796	6	tax	tax	NOUN
ftr-431	796	7	court	court	NOUN
ftr-431	796	8	held	hold	VERB
ftr-431	796	9	“	"	PUNCT
ftr-431	796	10	that	that	SCONJ
ftr-431	796	11	the	the	DET
ftr-431	796	12	date	date	NOUN
ftr-431	796	13	-	-	PUNCT
ftr-431	796	14	of	of	ADP
ftr-431	796	15	-	-	PUNCT
ftr-431	796	16	death	death	NOUN
ftr-431	796	17	value	value	NOUN
ftr-431	796	18	of	of	ADP
ftr-431	796	19	the	the	DET
ftr-431	796	20	mueller	mueller	PROPN
ftr-431	796	21	co.	co.	PROPN
ftr-431	796	22	stock	stock	NOUN
ftr-431	796	23	was	be	AUX
ftr-431	796	24	$	$	SYM
ftr-431	796	25	1,700	1,700	NUM
ftr-431	796	26	per	per	ADP
ftr-431	796	27	share	share	NOUN
ftr-431	796	28	,	,	PUNCT
ftr-431	796	29	as	as	SCONJ
ftr-431	796	30	opposed	oppose	VERB
ftr-431	796	31	to	to	ADP
ftr-431	796	32	$	$	SYM
ftr-431	796	33	1,505	1,505	NUM
ftr-431	796	34	per	per	ADP
ftr-431	796	35	share	share	NOUN
ftr-431	796	36	as	as	SCONJ
ftr-431	796	37	reported	report	VERB
ftr-431	796	38	on	on	ADP
ftr-431	796	39	petitioner	petitioner	NOUN
ftr-431	796	40	’s	’s	PART
ftr-431	796	41	estate	estate	NOUN
ftr-431	796	42	tax	tax	NOUN
ftr-431	796	43	return	return	NOUN
ftr-431	796	44	or	or	CCONJ
ftr-431	796	45	$	$	SYM
ftr-431	796	46	2,150	2,150	NUM
ftr-431	796	47	as	as	SCONJ
ftr-431	796	48	determined	determine	VERB
ftr-431	796	49	by	by	ADP
ftr-431	796	50	respondent	respondent	NOUN
ftr-431	796	51	in	in	ADP
ftr-431	796	52	the	the	DET
ftr-431	796	53	notice	notice	NOUN
ftr-431	796	54	of	of	ADP
ftr-431	796	55	deficiency	deficiency	NOUN
ftr-431	796	56	.	.	PUNCT
ftr-431	796	57	”	"	PUNCT
ftr-431	797	1	estate	estate	NOUN
ftr-431	797	2	of	of	ADP
ftr-431	797	3	mueller	mueller	PROPN
ftr-431	797	4	,	,	PUNCT
ftr-431	797	5	107	107	NUM
ftr-431	797	6	t.c	t.c	PROPN
ftr-431	797	7	.	.	PUNCT
ftr-431	798	1	at	at	ADP
ftr-431	798	2	191	191	NUM
ftr-431	798	3	.	.	PUNCT
ftr-431	798	4	163	163	NUM
ftr-431	798	5	.	.	PUNCT
ftr-431	798	6	estate	estate	NOUN
ftr-431	798	7	of	of	ADP
ftr-431	798	8	mueller	mueller	PROPN
ftr-431	798	9	,	,	PUNCT
ftr-431	798	10	101	101	NUM
ftr-431	798	11	t.c	t.c	PROPN
ftr-431	798	12	.	.	PUNCT
ftr-431	799	1	at	at	ADP
ftr-431	799	2	551	551	NUM
ftr-431	799	3	.	.	NOUN
ftr-431	799	4	164	164	NUM
ftr-431	799	5	.	.	PUNCT
ftr-431	800	1	i	i	PRON
ftr-431	800	2	d.	d.	PROPN
ftr-431	800	3	at	at	ADP
ftr-431	800	4	560	560	NUM
ftr-431	800	5	.	.	NUM
ftr-431	800	6	382	382	NUM
ftr-431	800	7	florida	florida	PROPN
ftr-431	800	8	tax	tax	NOUN
ftr-431	800	9	review	review	NOUN
ftr-431	800	10	[	[	X
ftr-431	800	11	vol	vol	NOUN
ftr-431	800	12	.	.	NOUN
ftr-431	800	13	5:5	5:5	NUM
ftr-431	800	14	bear	bear	NOUN
ftr-431	800	15	on	on	ADP
ftr-431	800	16	petitioner	petitioner	NOUN
ftr-431	800	17	's	's	PART
ftr-431	800	18	deficiency	deficiency	NOUN
ftr-431	800	19	and	and	CCONJ
ftr-431	800	20	may	may	AUX
ftr-431	800	21	apply	apply	VERB
ftr-431	800	22	equitable	equitable	ADJ
ftr-431	800	23	principles	principle	NOUN
ftr-431	800	24	in	in	ADP
ftr-431	800	25	so	so	ADV
ftr-431	800	26	doing	do	VERB
ftr-431	800	27	.	.	PUNCT
ftr-431	800	28	”	"	PUNCT
ftr-431	801	1	essentially	essentially	ADV
ftr-431	801	2	,	,	PUNCT
ftr-431	801	3	the	the	DET
ftr-431	801	4	court	court	NOUN
ftr-431	801	5	’s	’s	PART
ftr-431	801	6	position	position	NOUN
ftr-431	801	7	was	be	AUX
ftr-431	801	8	that	that	SCONJ
ftr-431	801	9	it	it	PRON
ftr-431	801	10	could	could	AUX
ftr-431	801	11	consider	consider	VERB
ftr-431	801	12	any165	any165	NOUN
ftr-431	801	13	argument	argument	VERB
ftr-431	801	14	necessary	necessary	ADJ
ftr-431	801	15	to	to	ADP
ftr-431	801	16	making	make	VERB
ftr-431	801	17	a	a	DET
ftr-431	801	18	decision	decision	NOUN
ftr-431	801	19	in	in	ADP
ftr-431	801	20	the	the	DET
ftr-431	801	21	case	case	NOUN
ftr-431	801	22	.	.	PUNCT
ftr-431	802	1	in	in	ADP
ftr-431	802	2	its	its	PRON
ftr-431	802	3	decision	decision	NOUN
ftr-431	802	4	in	in	ADP
ftr-431	802	5	mueller	mueller	PROPN
ftr-431	802	6	ii	ii	PROPN
ftr-431	802	7	,	,	PUNCT
ftr-431	802	8	the	the	DET
ftr-431	802	9	tax	tax	NOUN
ftr-431	802	10	court	court	NOUN
ftr-431	802	11	found	find	VERB
ftr-431	802	12	that	that	SCONJ
ftr-431	802	13	the	the	DET
ftr-431	802	14	statute	statute	NOUN
ftr-431	802	15	that	that	PRON
ftr-431	802	16	precluded	preclude	VERB
ftr-431	802	17	jurisdiction	jurisdiction	NOUN
ftr-431	802	18	over	over	ADP
ftr-431	802	19	other	other	ADJ
ftr-431	802	20	tax	tax	NOUN
ftr-431	802	21	years	year	NOUN
ftr-431	802	22	did	do	AUX
ftr-431	802	23	not	not	PART
ftr-431	802	24	bar	bar	VERB
ftr-431	802	25	the	the	DET
ftr-431	802	26	application	application	NOUN
ftr-431	802	27	of166	of166	ADJ
ftr-431	802	28	equitable	equitable	ADJ
ftr-431	802	29	recoupment	recoupment	NOUN
ftr-431	802	30	.	.	PUNCT
ftr-431	803	1	instead	instead	ADV
ftr-431	803	2	,	,	PUNCT
ftr-431	803	3	the	the	DET
ftr-431	803	4	court	court	NOUN
ftr-431	803	5	focused	focus	VERB
ftr-431	803	6	on	on	ADP
ftr-431	803	7	whether	whether	SCONJ
ftr-431	803	8	it	it	PRON
ftr-431	803	9	had	have	AUX
ftr-431	803	10	equity167	equity167	PROPN
ftr-431	803	11	jurisdiction	jurisdiction	NOUN
ftr-431	803	12	.	.	PUNCT
ftr-431	804	1	it	it	PRON
ftr-431	804	2	is	be	AUX
ftr-431	804	3	not	not	PART
ftr-431	804	4	surprising	surprising	ADJ
ftr-431	804	5	that	that	SCONJ
ftr-431	804	6	the	the	DET
ftr-431	804	7	court	court	NOUN
ftr-431	804	8	was	be	AUX
ftr-431	804	9	reluctant	reluctant	ADJ
ftr-431	804	10	to	to	PART
ftr-431	804	11	hold	hold	VERB
ftr-431	804	12	that	that	SCONJ
ftr-431	804	13	it	it	PRON
ftr-431	804	14	simply	simply	ADV
ftr-431	804	15	did	do	AUX
ftr-431	804	16	not	not	PART
ftr-431	804	17	have	have	VERB
ftr-431	804	18	the	the	DET
ftr-431	804	19	equitable	equitable	ADJ
ftr-431	804	20	power	power	NOUN
ftr-431	804	21	to	to	PART
ftr-431	804	22	consider	consider	VERB
ftr-431	804	23	the	the	DET
ftr-431	804	24	equitable	equitable	ADJ
ftr-431	804	25	recoupment	recoupment	NOUN
ftr-431	804	26	argument	argument	NOUN
ftr-431	804	27	.	.	PUNCT
ftr-431	805	1	easing	ease	VERB
ftr-431	805	2	into	into	ADP
ftr-431	805	3	its	its	PRON
ftr-431	805	4	holding	holding	NOUN
ftr-431	805	5	that	that	SCONJ
ftr-431	805	6	the	the	DET
ftr-431	805	7	court	court	NOUN
ftr-431	805	8	had	have	VERB
ftr-431	805	9	jurisdiction	jurisdiction	NOUN
ftr-431	805	10	over	over	ADP
ftr-431	805	11	an	an	DET
ftr-431	805	12	equitable	equitable	ADJ
ftr-431	805	13	recoupment	recoupment	NOUN
ftr-431	805	14	claim	claim	NOUN
ftr-431	805	15	,	,	PUNCT
ftr-431	805	16	the	the	DET
ftr-431	805	17	tax	tax	NOUN
ftr-431	805	18	court	court	NOUN
ftr-431	805	19	in	in	ADP
ftr-431	805	20	mueller	mueller	PROPN
ftr-431	805	21	ii	ii	PROPN
ftr-431	805	22	referred	refer	VERB
ftr-431	805	23	to	to	ADP
ftr-431	805	24	equitable	equitable	VERB
ftr-431	805	25	recoupment	recoupment	NOUN
ftr-431	805	26	as	as	ADP
ftr-431	805	27	having	having	AUX
ftr-431	805	28	“	"	PUNCT
ftr-431	805	29	developed	develop	VERB
ftr-431	805	30	concurrently	concurrently	ADV
ftr-431	805	31	at	at	ADP
ftr-431	805	32	common	common	ADJ
ftr-431	805	33	law	law	NOUN
ftr-431	805	34	and	and	CCONJ
ftr-431	805	35	in	in	ADP
ftr-431	805	36	equity	equity	NOUN
ftr-431	805	37	,	,	PUNCT
ftr-431	805	38	”	"	PUNCT
ftr-431	805	39	citing	cite	VERB
ftr-431	805	40	a	a	DET
ftr-431	805	41	commentator	commentator	NOUN
ftr-431	805	42	who	who	PRON
ftr-431	805	43	has	have	AUX
ftr-431	805	44	been	be	AUX
ftr-431	805	45	noted	note	VERB
ftr-431	805	46	for	for	ADP
ftr-431	805	47	his	his	PRON
ftr-431	805	48	singularity	singularity	NOUN
ftr-431	805	49	in168	in168	NOUN
ftr-431	805	50	disputing	dispute	VERB
ftr-431	805	51	recoupment	recoupment	NOUN
ftr-431	805	52	’s	’s	PART
ftr-431	805	53	origins	origin	NOUN
ftr-431	805	54	in	in	ADP
ftr-431	805	55	equity	equity	NOUN
ftr-431	805	56	.	.	PUNCT
ftr-431	806	1	in	in	ADP
ftr-431	806	2	fact	fact	NOUN
ftr-431	806	3	,	,	PUNCT
ftr-431	806	4	at	at	ADP
ftr-431	806	5	common	common	ADJ
ftr-431	806	6	law	law	NOUN
ftr-431	806	7	,	,	PUNCT
ftr-431	806	8	recoupment169	recoupment169	PROPN
ftr-431	806	9	was	be	AUX
ftr-431	806	10	narrowly	narrowly	ADV
ftr-431	806	11	applied	apply	VERB
ftr-431	806	12	to	to	PART
ftr-431	806	13	allow	allow	VERB
ftr-431	806	14	the	the	DET
ftr-431	806	15	defendant	defendant	NOUN
ftr-431	806	16	to	to	PART
ftr-431	806	17	reduce	reduce	VERB
ftr-431	806	18	the	the	DET
ftr-431	806	19	amount	amount	NOUN
ftr-431	806	20	owed	owe	VERB
ftr-431	806	21	to	to	ADP
ftr-431	806	22	the	the	DET
ftr-431	806	23	plaintiff	plaintiff	NOUN
ftr-431	806	24	by	by	ADP
ftr-431	806	25	prior	prior	ADJ
ftr-431	806	26	payment	payment	NOUN
ftr-431	806	27	or	or	CCONJ
ftr-431	806	28	recovery	recovery	NOUN
ftr-431	806	29	with	with	ADP
ftr-431	806	30	respect	respect	NOUN
ftr-431	806	31	to	to	ADP
ftr-431	806	32	the	the	DET
ftr-431	806	33	same	same	ADJ
ftr-431	806	34	claim	claim	NOUN
ftr-431	806	35	.	.	PUNCT
ftr-431	807	1	in170	in170	ADJ
ftr-431	807	2	addition	addition	NOUN
ftr-431	807	3	,	,	PUNCT
ftr-431	807	4	even	even	ADV
ftr-431	807	5	then	then	ADV
ftr-431	807	6	,	,	PUNCT
ftr-431	807	7	“	"	PUNCT
ftr-431	807	8	[	[	X
ftr-431	807	9	t]he	t]he	X
ftr-431	807	10	defense	defense	NOUN
ftr-431	807	11	of	of	ADP
ftr-431	807	12	recoupment	recoupment	NOUN
ftr-431	807	13	was	be	AUX
ftr-431	807	14	an	an	DET
ftr-431	807	15	innovation	innovation	NOUN
ftr-431	807	16	upon	upon	SCONJ
ftr-431	807	17	,	,	PUNCT
ftr-431	807	18	or	or	CCONJ
ftr-431	807	19	departure	departure	NOUN
ftr-431	807	20	from	from	ADP
ftr-431	807	21	,	,	PUNCT
ftr-431	807	22	the	the	DET
ftr-431	807	23	strict	strict	ADJ
ftr-431	807	24	rules	rule	NOUN
ftr-431	807	25	of	of	ADP
ftr-431	807	26	law	law	NOUN
ftr-431	807	27	,	,	PUNCT
ftr-431	807	28	sanctioned	sanction	VERB
ftr-431	807	29	by	by	ADP
ftr-431	807	30	the	the	DET
ftr-431	807	31	courts	court	NOUN
ftr-431	807	32	for	for	ADP
ftr-431	807	33	the	the	DET
ftr-431	807	34	purpose	purpose	NOUN
ftr-431	807	35	of	of	ADP
ftr-431	807	36	doing	do	VERB
ftr-431	807	37	equity	equity	NOUN
ftr-431	807	38	between	between	ADP
ftr-431	807	39	parties	party	NOUN
ftr-431	807	40	,	,	PUNCT
ftr-431	807	41	where	where	SCONJ
ftr-431	807	42	it	it	PRON
ftr-431	807	43	could	could	AUX
ftr-431	807	44	not	not	PART
ftr-431	807	45	be	be	AUX
ftr-431	807	46	otherwise	otherwise	ADV
ftr-431	807	47	attained	attain	VERB
ftr-431	807	48	,	,	PUNCT
ftr-431	807	49	or	or	CCONJ
ftr-431	807	50	not	not	PART
ftr-431	807	51	without	without	ADP
ftr-431	807	52	a	a	DET
ftr-431	807	53	circuitous	circuitous	ADJ
ftr-431	807	54	and	and	CCONJ
ftr-431	807	55	expensive	expensive	ADJ
ftr-431	807	56	process	process	NOUN
ftr-431	807	57	.	.	PUNCT
ftr-431	808	1	”171	”171	PROPN
ftr-431	808	2	judge	judge	PROPN
ftr-431	808	3	chabot	chabot	PROPN
ftr-431	808	4	dissented	dissent	VERB
ftr-431	808	5	in	in	ADP
ftr-431	808	6	mueller	mueller	PROPN
ftr-431	808	7	ii	ii	PROPN
ftr-431	808	8	,	,	PUNCT
ftr-431	808	9	stating	state	VERB
ftr-431	808	10	:	:	PUNCT
ftr-431	808	11	the	the	DET
ftr-431	808	12	majority	majority	NOUN
ftr-431	808	13	do	do	AUX
ftr-431	808	14	not	not	PART
ftr-431	808	15	reveal	reveal	VERB
ftr-431	808	16	to	to	ADP
ftr-431	808	17	us	we	PRON
ftr-431	808	18	where	where	SCONJ
ftr-431	808	19	in	in	ADP
ftr-431	808	20	subtitle	subtitle	NOUN
ftr-431	808	21	b	b	PROPN
ftr-431	808	22	,	,	PUNCT
ftr-431	808	23	or	or	CCONJ
ftr-431	808	24	anywhere	anywhere	ADV
ftr-431	808	25	else	else	ADV
ftr-431	808	26	in	in	ADP
ftr-431	808	27	the	the	DET
ftr-431	808	28	internal	internal	ADJ
ftr-431	808	29	revenue	revenue	NOUN
ftr-431	808	30	code	code	NOUN
ftr-431	808	31	,	,	PUNCT
ftr-431	808	32	is	be	AUX
ftr-431	808	33	the	the	DET
ftr-431	808	34	element	element	NOUN
ftr-431	808	35	of	of	ADP
ftr-431	808	36	petitioner	petitioner	NOUN
ftr-431	808	37	's	's	PART
ftr-431	808	38	tax	tax	NOUN
ftr-431	808	39	that	that	PRON
ftr-431	808	40	might	might	AUX
ftr-431	808	41	be	be	AUX
ftr-431	808	42	affected	affect	VERB
ftr-431	808	43	by	by	ADP
ftr-431	808	44	possible	possible	ADJ
ftr-431	808	45	application	application	NOUN
ftr-431	808	46	of	of	ADP
ftr-431	808	47	equitable	equitable	ADJ
ftr-431	808	48	recoupment	recoupment	NOUN
ftr-431	808	49	.	.	PUNCT
ftr-431	809	1	obviously	obviously	ADV
ftr-431	809	2	,	,	PUNCT
ftr-431	809	3	equitable	equitable	ADJ
ftr-431	809	4	recoupment	recoupment	NOUN
ftr-431	809	5	does	do	AUX
ftr-431	809	6	not	not	PART
ftr-431	809	7	affect	affect	VERB
ftr-431	809	8	the	the	DET
ftr-431	809	9	amount	amount	NOUN
ftr-431	809	10	shown	show	VERB
ftr-431	809	11	as	as	ADP
ftr-431	809	12	the	the	DET
ftr-431	809	13	tax	tax	NOUN
ftr-431	809	14	on	on	ADP
ftr-431	809	15	the	the	DET
ftr-431	809	16	taxpayer	taxpayer	NOUN
ftr-431	809	17	’s	’s	PART
ftr-431	809	18	tax	tax	NOUN
ftr-431	809	19	return	return	NOUN
ftr-431	809	20	.	.	PUNCT
ftr-431	810	1	it	it	PRON
ftr-431	810	2	appears	appear	VERB
ftr-431	810	3	that	that	SCONJ
ftr-431	810	4	the	the	DET
ftr-431	810	5	doctrine	doctrine	NOUN
ftr-431	810	6	of	of	ADP
ftr-431	810	7	equitable	equitable	ADJ
ftr-431	810	8	recoupment	recoupment	NOUN
ftr-431	810	9	does	do	AUX
ftr-431	810	10	not	not	PART
ftr-431	810	11	affect	affect	VERB
ftr-431	810	12	what	what	PRON
ftr-431	810	13	we	we	PRON
ftr-431	810	14	have	have	AUX
ftr-431	810	15	already	already	ADV
ftr-431	810	16	described	describe	VERB
ftr-431	810	17	as	as	ADP
ftr-431	810	18	the	the	DET
ftr-431	810	19	“	"	PUNCT
ftr-431	810	20	sole	sole	ADJ
ftr-431	810	21	issue	issue	NOUN
ftr-431	810	22	for	for	ADP
ftr-431	810	23	decision	decision	NOUN
ftr-431	810	24	”	"	PUNCT
ftr-431	810	25	in	in	ADP
ftr-431	810	26	the	the	DET
ftr-431	810	27	instant	instant	ADJ
ftr-431	810	28	case	case	NOUN
ftr-431	810	29	,	,	PUNCT
ftr-431	810	30	or	or	CCONJ
ftr-431	810	31	any	any	DET
ftr-431	810	32	other	other	ADJ
ftr-431	810	33	element	element	NOUN
ftr-431	810	34	of	of	ADP
ftr-431	810	35	the	the	DET
ftr-431	810	36	internal	internal	ADJ
ftr-431	810	37	revenue	revenue	NOUN
ftr-431	810	38	code	code	NOUN
ftr-431	810	39	that	that	PRON
ftr-431	810	40	is	be	AUX
ftr-431	810	41	to	to	PART
ftr-431	810	42	be	be	AUX
ftr-431	810	43	taken	take	VERB
ftr-431	810	44	into	into	ADP
ftr-431	810	45	account	account	NOUN
ftr-431	810	46	in	in	ADP
ftr-431	810	47	determining	determine	VERB
ftr-431	810	48	the	the	DET
ftr-431	810	49	amount	amount	NOUN
ftr-431	810	50	of	of	ADP
ftr-431	810	51	any	any	DET
ftr-431	810	52	deficiency	deficiency	NOUN
ftr-431	810	53	in	in	ADP
ftr-431	810	54	the	the	DET
ftr-431	810	55	instant	instant	ADJ
ftr-431	810	56	case	case	NOUN
ftr-431	810	57	.	.	PUNCT
ftr-431	810	58	.	.	PUNCT
ftr-431	811	1	.	.	PUNCT
ftr-431	812	1	.172	.172	NUM
ftr-431	813	1	165	165	NUM
ftr-431	813	2	.	.	PUNCT
ftr-431	814	1	i	i	PRON
ftr-431	814	2	d.	d.	PROPN
ftr-431	814	3	at	at	ADP
ftr-431	814	4	556	556	NUM
ftr-431	814	5	.	.	NOUN
ftr-431	814	6	166	166	NUM
ftr-431	814	7	.	.	PUNCT
ftr-431	815	1	see	see	VERB
ftr-431	815	2	irc	irc	PROPN
ftr-431	815	3	§	§	PROPN
ftr-431	815	4	6214	6214	NUM
ftr-431	815	5	.	.	PUNCT
ftr-431	816	1	167	167	NUM
ftr-431	816	2	.	.	PUNCT
ftr-431	816	3	estate	estate	NOUN
ftr-431	816	4	of	of	ADP
ftr-431	816	5	mueller	mueller	PROPN
ftr-431	816	6	,	,	PUNCT
ftr-431	816	7	101	101	NUM
ftr-431	816	8	t.c	t.c	PROPN
ftr-431	816	9	.	.	PUNCT
ftr-431	817	1	at	at	ADP
ftr-431	817	2	561	561	NUM
ftr-431	817	3	.	.	PUNCT
ftr-431	818	1	168	168	NUM
ftr-431	818	2	.	.	PUNCT
ftr-431	819	1	i	i	PRON
ftr-431	819	2	d.	d.	PROPN
ftr-431	819	3	at	at	ADP
ftr-431	819	4	552	552	NUM
ftr-431	819	5	(	(	PUNCT
ftr-431	819	6	citing	cite	VERB
ftr-431	819	7	mcconnell	mcconnell	PROPN
ftr-431	819	8	,	,	PUNCT
ftr-431	819	9	the	the	DET
ftr-431	819	10	doctrine	doctrine	NOUN
ftr-431	819	11	of	of	ADP
ftr-431	819	12	recoupment	recoupment	NOUN
ftr-431	819	13	in	in	ADP
ftr-431	819	14	federal	federal	ADJ
ftr-431	819	15	taxation	taxation	NOUN
ftr-431	819	16	,	,	PUNCT
ftr-431	819	17	28	28	NUM
ftr-431	819	18	va	va	NOUN
ftr-431	819	19	.	.	PUNCT
ftr-431	819	20	l.	l.	PROPN
ftr-431	819	21	rev	rev	PROPN
ftr-431	819	22	.	.	PROPN
ftr-431	820	1	577	577	NUM
ftr-431	820	2	,	,	PUNCT
ftr-431	820	3	579	579	NUM
ftr-431	820	4	-	-	SYM
ftr-431	820	5	581	581	NUM
ftr-431	820	6	(	(	PUNCT
ftr-431	820	7	1942	1942	NUM
ftr-431	820	8	)	)	PUNCT
ftr-431	820	9	)	)	PUNCT
ftr-431	820	10	.	.	PUNCT
ftr-431	821	1	169	169	NUM
ftr-431	821	2	.	.	PUNCT
ftr-431	822	1	lynch	lynch	PROPN
ftr-431	822	2	,	,	PUNCT
ftr-431	822	3	supra	supra	PROPN
ftr-431	822	4	note	note	VERB
ftr-431	822	5	146	146	NUM
ftr-431	822	6	,	,	PUNCT
ftr-431	822	7	at	at	ADP
ftr-431	822	8	111	111	NUM
ftr-431	822	9	n.297	n.297	NOUN
ftr-431	822	10	(	(	PUNCT
ftr-431	822	11	“	"	PUNCT
ftr-431	822	12	unlike	unlike	ADP
ftr-431	822	13	others	other	NOUN
ftr-431	822	14	who	who	PRON
ftr-431	822	15	define	define	VERB
ftr-431	822	16	this	this	DET
ftr-431	822	17	doctrine	doctrine	NOUN
ftr-431	822	18	,	,	PUNCT
ftr-431	822	19	mr	mr	PROPN
ftr-431	822	20	.	.	PROPN
ftr-431	822	21	mcconnell	mcconnell	PROPN
ftr-431	822	22	disputes	dispute	VERB
ftr-431	822	23	that	that	SCONJ
ftr-431	822	24	its	its	PRON
ftr-431	822	25	nature	nature	NOUN
ftr-431	822	26	is	be	AUX
ftr-431	822	27	equitable	equitable	ADJ
ftr-431	822	28	.	.	PUNCT
ftr-431	822	29	”	"	PUNCT
ftr-431	822	30	)	)	PUNCT
ftr-431	822	31	.	.	PUNCT
ftr-431	823	1	170	170	NUM
ftr-431	823	2	.	.	PUNCT
ftr-431	824	1	thomas	thomas	PROPN
ftr-431	824	2	w.	w.	PROPN
ftr-431	824	3	waterman	waterman	PROPN
ftr-431	824	4	,	,	PUNCT
ftr-431	824	5	a	a	DET
ftr-431	824	6	treatise	treatise	NOUN
ftr-431	824	7	on	on	ADP
ftr-431	824	8	the	the	DET
ftr-431	824	9	law	law	NOUN
ftr-431	824	10	of	of	ADP
ftr-431	824	11	set	set	NOUN
ftr-431	824	12	-	-	PUNCT
ftr-431	824	13	off	off	NOUN
ftr-431	824	14	,	,	PUNCT
ftr-431	824	15	recoupment	recoupment	NOUN
ftr-431	824	16	,	,	PUNCT
ftr-431	824	17	and	and	CCONJ
ftr-431	824	18	counter	counter	NOUN
ftr-431	824	19	-	-	NOUN
ftr-431	824	20	claim	claim	NOUN
ftr-431	824	21	,	,	PUNCT
ftr-431	824	22	§	§	PROPN
ftr-431	824	23	§	§	PROPN
ftr-431	824	24	455	455	NUM
ftr-431	824	25	-	-	SYM
ftr-431	824	26	460	460	NUM
ftr-431	824	27	,	,	PUNCT
ftr-431	824	28	at	at	ADP
ftr-431	824	29	476	476	NUM
ftr-431	824	30	-	-	SYM
ftr-431	824	31	480	480	NUM
ftr-431	824	32	(	(	PUNCT
ftr-431	824	33	baker	baker	PROPN
ftr-431	824	34	,	,	PUNCT
ftr-431	824	35	voorhis	voorhis	PROPN
ftr-431	824	36	&	&	CCONJ
ftr-431	824	37	co.	co.	PROPN
ftr-431	824	38	1872	1872	NUM
ftr-431	824	39	)	)	PUNCT
ftr-431	824	40	.	.	PUNCT
ftr-431	825	1	171	171	NUM
ftr-431	825	2	.	.	PUNCT
ftr-431	826	1	i	i	PRON
ftr-431	826	2	d.	d.	PROPN
ftr-431	826	3	§	§	PROPN
ftr-431	826	4	421	421	NUM
ftr-431	826	5	,	,	PUNCT
ftr-431	826	6	at	at	ADP
ftr-431	826	7	469	469	NUM
ftr-431	826	8	.	.	PROPN
ftr-431	826	9	172	172	NUM
ftr-431	826	10	.	.	PUNCT
ftr-431	826	11	estate	estate	NOUN
ftr-431	826	12	of	of	ADP
ftr-431	826	13	mueller	mueller	PROPN
ftr-431	826	14	,	,	PUNCT
ftr-431	826	15	101	101	NUM
ftr-431	826	16	t.c	t.c	PROPN
ftr-431	826	17	.	.	PUNCT
ftr-431	827	1	at	at	ADP
ftr-431	827	2	566	566	NUM
ftr-431	827	3	(	(	PUNCT
ftr-431	827	4	chabot	chabot	PROPN
ftr-431	827	5	,	,	PUNCT
ftr-431	827	6	j.	j.	PROPN
ftr-431	827	7	,	,	PUNCT
ftr-431	827	8	dissenting	dissent	VERB
ftr-431	827	9	)	)	PUNCT
ftr-431	827	10	.	.	PUNCT
ftr-431	828	1	2001	2001	NUM
ftr-431	828	2	]	]	PUNCT
ftr-431	828	3	equity	equity	NOUN
ftr-431	828	4	and	and	CCONJ
ftr-431	828	5	the	the	DET
ftr-431	828	6	article	article	NOUN
ftr-431	828	7	i	i	PRON
ftr-431	828	8	court	court	VERB
ftr-431	828	9	383	383	NUM
ftr-431	828	10	thus	thus	ADV
ftr-431	828	11	,	,	PUNCT
ftr-431	828	12	judge	judge	PROPN
ftr-431	828	13	chabot	chabot	PROPN
ftr-431	828	14	made	make	VERB
ftr-431	828	15	the	the	DET
ftr-431	828	16	valid	valid	ADJ
ftr-431	828	17	point	point	NOUN
ftr-431	828	18	that	that	SCONJ
ftr-431	828	19	the	the	DET
ftr-431	828	20	application	application	NOUN
ftr-431	828	21	of	of	ADP
ftr-431	828	22	equitable	equitable	ADJ
ftr-431	828	23	recoupment	recoupment	NOUN
ftr-431	828	24	would	would	AUX
ftr-431	828	25	neither	neither	CCONJ
ftr-431	828	26	affect	affect	VERB
ftr-431	828	27	the	the	DET
ftr-431	828	28	amount	amount	NOUN
ftr-431	828	29	of	of	ADP
ftr-431	828	30	deficiency	deficiency	NOUN
ftr-431	828	31	nor	nor	CCONJ
ftr-431	828	32	result	result	VERB
ftr-431	828	33	in	in	ADP
ftr-431	828	34	an	an	DET
ftr-431	828	35	overpayment	overpayment	NOUN
ftr-431	828	36	for	for	ADP
ftr-431	828	37	the	the	DET
ftr-431	828	38	tax	tax	NOUN
ftr-431	828	39	year	year	NOUN
ftr-431	828	40	,	,	PUNCT
ftr-431	828	41	the	the	DET
ftr-431	828	42	linchpins	linchpin	NOUN
ftr-431	828	43	of	of	ADP
ftr-431	828	44	the	the	DET
ftr-431	828	45	tax	tax	NOUN
ftr-431	828	46	court	court	NOUN
ftr-431	828	47	's	's	PART
ftr-431	828	48	subject	subject	NOUN
ftr-431	828	49	matter173	matter173	PROPN
ftr-431	828	50	jurisdiction	jurisdiction	NOUN
ftr-431	828	51	in	in	ADP
ftr-431	828	52	a	a	DET
ftr-431	828	53	tax	tax	NOUN
ftr-431	828	54	deficiency	deficiency	NOUN
ftr-431	828	55	case.174	case.174	INTJ
ftr-431	828	56	in	in	ADP
ftr-431	828	57	mueller	mueller	PROPN
ftr-431	828	58	iii	iii	PROPN
ftr-431	828	59	,	,	PUNCT
ftr-431	828	60	the	the	DET
ftr-431	828	61	tax	tax	NOUN
ftr-431	828	62	court	court	NOUN
ftr-431	828	63	considered	consider	VERB
ftr-431	828	64	the	the	DET
ftr-431	828	65	actual	actual	ADJ
ftr-431	828	66	application	application	NOUN
ftr-431	828	67	of	of	ADP
ftr-431	828	68	equitable	equitable	ADJ
ftr-431	828	69	recoupment	recoupment	NOUN
ftr-431	828	70	principles	principle	NOUN
ftr-431	828	71	to	to	ADP
ftr-431	828	72	the	the	DET
ftr-431	828	73	case	case	NOUN
ftr-431	828	74	.	.	PUNCT
ftr-431	829	1	the	the	DET
ftr-431	829	2	court	court	NOUN
ftr-431	829	3	held	hold	VERB
ftr-431	829	4	that	that	SCONJ
ftr-431	829	5	because	because	SCONJ
ftr-431	829	6	equitable	equitable	ADJ
ftr-431	829	7	recoupment	recoupment	NOUN
ftr-431	829	8	may	may	AUX
ftr-431	829	9	only	only	ADV
ftr-431	829	10	be	be	AUX
ftr-431	829	11	used	use	VERB
ftr-431	829	12	as	as	ADP
ftr-431	829	13	a	a	DET
ftr-431	829	14	defense	defense	NOUN
ftr-431	829	15	,	,	PUNCT
ftr-431	829	16	and	and	CCONJ
ftr-431	829	17	because	because	SCONJ
ftr-431	829	18	,	,	PUNCT
ftr-431	829	19	based	base	VERB
ftr-431	829	20	on	on	ADP
ftr-431	829	21	its	its	PRON
ftr-431	829	22	valuation	valuation	NOUN
ftr-431	829	23	of	of	ADP
ftr-431	829	24	the	the	DET
ftr-431	829	25	shares	share	NOUN
ftr-431	829	26	of	of	ADP
ftr-431	829	27	the	the	DET
ftr-431	829	28	mueller	mueller	PROPN
ftr-431	829	29	company	company	NOUN
ftr-431	829	30	,	,	PUNCT
ftr-431	829	31	the	the	DET
ftr-431	829	32	estate	estate	NOUN
ftr-431	829	33	was	be	AUX
ftr-431	829	34	entitled	entitle	VERB
ftr-431	829	35	to	to	ADP
ftr-431	829	36	an175	an175	PROPN
ftr-431	829	37	overpayment	overpayment	NOUN
ftr-431	829	38	of	of	ADP
ftr-431	829	39	estate	estate	NOUN
ftr-431	829	40	tax	tax	NOUN
ftr-431	829	41	,	,	PUNCT
ftr-431	829	42	the	the	DET
ftr-431	829	43	doctrine	doctrine	NOUN
ftr-431	829	44	did	do	AUX
ftr-431	829	45	not	not	PART
ftr-431	829	46	apply	apply	VERB
ftr-431	829	47	to	to	ADP
ftr-431	829	48	the	the	DET
ftr-431	829	49	case	case	NOUN
ftr-431	829	50	.	.	PUNCT
ftr-431	830	1	this	this	DET
ftr-431	830	2	holding176	holding176	PROPN
ftr-431	830	3	rendered	render	VERB
ftr-431	830	4	mueller	mueller	PROPN
ftr-431	830	5	ii	ii	PROPN
ftr-431	830	6	irrelevant	irrelevant	ADJ
ftr-431	830	7	to	to	ADP
ftr-431	830	8	the	the	DET
ftr-431	830	9	ultimate	ultimate	ADJ
ftr-431	830	10	result.177	result.177	NOUN
ftr-431	830	11	on	on	ADP
ftr-431	830	12	appeal	appeal	NOUN
ftr-431	830	13	,	,	PUNCT
ftr-431	830	14	the	the	DET
ftr-431	830	15	court	court	NOUN
ftr-431	830	16	of	of	ADP
ftr-431	830	17	appeals	appeal	NOUN
ftr-431	830	18	for	for	ADP
ftr-431	830	19	the	the	DET
ftr-431	830	20	sixth	sixth	ADJ
ftr-431	830	21	circuit	circuit	NOUN
ftr-431	830	22	held	hold	VERB
ftr-431	830	23	that	that	SCONJ
ftr-431	830	24	the	the	DET
ftr-431	830	25	tax	tax	NOUN
ftr-431	830	26	court	court	NOUN
ftr-431	830	27	lacked	lack	VERB
ftr-431	830	28	jurisdiction	jurisdiction	NOUN
ftr-431	830	29	to	to	PART
ftr-431	830	30	apply	apply	VERB
ftr-431	830	31	equitable	equitable	ADJ
ftr-431	830	32	recoupment	recoupment	NOUN
ftr-431	830	33	.	.	PUNCT
ftr-431	831	1	the	the	DET
ftr-431	831	2	sixth	sixth	ADJ
ftr-431	831	3	circuit178	circuit178	PRON
ftr-431	831	4	found	find	VERB
ftr-431	831	5	that	that	SCONJ
ftr-431	831	6	[	[	X
ftr-431	831	7	a	a	X
ftr-431	831	8	]	]	X
ftr-431	831	9	deficiency	deficiency	NOUN
ftr-431	831	10	redetermination	redetermination	NOUN
ftr-431	831	11	sought	seek	VERB
ftr-431	831	12	in	in	ADP
ftr-431	831	13	the	the	DET
ftr-431	831	14	tax	tax	NOUN
ftr-431	831	15	court	court	NOUN
ftr-431	831	16	should	should	AUX
ftr-431	831	17	not	not	PART
ftr-431	831	18	be	be	AUX
ftr-431	831	19	confused	confuse	VERB
ftr-431	831	20	with	with	ADP
ftr-431	831	21	a	a	DET
ftr-431	831	22	refund	refund	NOUN
ftr-431	831	23	suit	suit	NOUN
ftr-431	831	24	filed	file	VERB
ftr-431	831	25	in	in	ADP
ftr-431	831	26	the	the	DET
ftr-431	831	27	district	district	NOUN
ftr-431	831	28	court	court	NOUN
ftr-431	831	29	.	.	PUNCT
ftr-431	832	1	whereas	whereas	SCONJ
ftr-431	832	2	the	the	DET
ftr-431	832	3	deficiency	deficiency	NOUN
ftr-431	832	4	redetermination	redetermination	NOUN
ftr-431	832	5	is	be	AUX
ftr-431	832	6	nothing	nothing	PRON
ftr-431	832	7	more	more	ADJ
ftr-431	832	8	than	than	ADP
ftr-431	832	9	the	the	DET
ftr-431	832	10	judicial	judicial	ADJ
ftr-431	832	11	review	review	NOUN
ftr-431	832	12	of	of	ADP
ftr-431	832	13	an	an	DET
ftr-431	832	14	assessment	assessment	NOUN
ftr-431	832	15	made	make	VERB
ftr-431	832	16	by	by	ADP
ftr-431	832	17	an	an	DET
ftr-431	832	18	administrative	administrative	ADJ
ftr-431	832	19	agency	agency	NOUN
ftr-431	832	20	,	,	PUNCT
ftr-431	832	21	a	a	DET
ftr-431	832	22	refund	refund	NOUN
ftr-431	832	23	suit	suit	NOUN
ftr-431	832	24	is	be	AUX
ftr-431	832	25	an	an	DET
ftr-431	832	26	“	"	PUNCT
ftr-431	832	27	action	action	NOUN
ftr-431	832	28	brought	bring	VERB
ftr-431	832	29	to	to	PART
ftr-431	832	30	recover	recover	VERB
ftr-431	832	31	a	a	DET
ftr-431	832	32	tax	tax	NOUN
ftr-431	832	33	erroneously	erroneously	ADV
ftr-431	832	34	paid	pay	VERB
ftr-431	832	35	,	,	PUNCT
ftr-431	832	36	[	[	X
ftr-431	832	37	which	which	PRON
ftr-431	832	38	,	,	PUNCT
ftr-431	832	39	]	]	PUNCT
ftr-431	832	40	although	although	SCONJ
ftr-431	832	41	an	an	DET
ftr-431	832	42	action	action	NOUN
ftr-431	832	43	at	at	ADP
ftr-431	832	44	law	law	NOUN
ftr-431	832	45	is	be	AUX
ftr-431	832	46	equitable	equitable	ADJ
ftr-431	832	47	in	in	ADP
ftr-431	832	48	its	its	PRON
ftr-431	832	49	function	function	NOUN
ftr-431	832	50	.	.	PUNCT
ftr-431	833	1	it	it	PRON
ftr-431	833	2	is	be	AUX
ftr-431	833	3	the	the	DET
ftr-431	833	4	lineal	lineal	ADJ
ftr-431	833	5	successor	successor	NOUN
ftr-431	833	6	of	of	ADP
ftr-431	833	7	the	the	DET
ftr-431	833	8	common	common	ADJ
ftr-431	833	9	count	count	NOUN
ftr-431	833	10	indebitatus	indebitatus	ADJ
ftr-431	833	11	assumpsit	assumpsit	NOUN
ftr-431	833	12	for	for	ADP
ftr-431	833	13	money	money	NOUN
ftr-431	833	14	had	have	VERB
ftr-431	833	15	and	and	CCONJ
ftr-431	833	16	received	receive	VERB
ftr-431	833	17	.	.	PUNCT
ftr-431	833	18	”179	”179	VERB
ftr-431	833	19	however	however	ADV
ftr-431	833	20	,	,	PUNCT
ftr-431	833	21	as	as	SCONJ
ftr-431	833	22	discussed	discuss	VERB
ftr-431	833	23	below	below	ADV
ftr-431	833	24	,	,	PUNCT
ftr-431	833	25	that	that	SCONJ
ftr-431	833	26	analysis	analysis	NOUN
ftr-431	833	27	does	do	AUX
ftr-431	833	28	not	not	PART
ftr-431	833	29	consider	consider	VERB
ftr-431	833	30	the	the	DET
ftr-431	833	31	similarities	similarity	NOUN
ftr-431	833	32	of	of	ADP
ftr-431	833	33	the	the	DET
ftr-431	833	34	refund	refund	NOUN
ftr-431	833	35	suit	suit	NOUN
ftr-431	833	36	to	to	ADP
ftr-431	833	37	the	the	DET
ftr-431	833	38	overpayment	overpayment	ADJ
ftr-431	833	39	suit	suit	NOUN
ftr-431	833	40	in	in	ADP
ftr-431	833	41	tax	tax	NOUN
ftr-431	833	42	court.180	court.180	NOUN
ftr-431	833	43	subsequent	subsequent	ADJ
ftr-431	833	44	to	to	ADP
ftr-431	833	45	the	the	DET
ftr-431	833	46	sixth	sixth	ADJ
ftr-431	833	47	circuit	circuit	NOUN
ftr-431	833	48	’s	’s	PART
ftr-431	833	49	adverse	adverse	ADJ
ftr-431	833	50	holding	holding	NOUN
ftr-431	833	51	in	in	ADP
ftr-431	833	52	mueller	mueller	PROPN
ftr-431	833	53	,	,	PUNCT
ftr-431	833	54	the	the	DET
ftr-431	833	55	tax	tax	NOUN
ftr-431	833	56	court	court	NOUN
ftr-431	833	57	nonetheless	nonetheless	ADV
ftr-431	833	58	applied	apply	VERB
ftr-431	833	59	equitable	equitable	ADJ
ftr-431	833	60	recoupment	recoupment	NOUN
ftr-431	833	61	in	in	ADP
ftr-431	833	62	three	three	NUM
ftr-431	833	63	cases	case	NOUN
ftr-431	833	64	,	,	PUNCT
ftr-431	833	65	estate	estate	NOUN
ftr-431	833	66	of	of	ADP
ftr-431	833	67	bartels	bartel	NOUN
ftr-431	833	68	v.	v.	PROPN
ftr-431	833	69	commissioner	commissioner	PROPN
ftr-431	833	70	,	,	PUNCT
ftr-431	833	71	appealable	appealable	ADJ
ftr-431	833	72	to	to	ADP
ftr-431	833	73	the	the	DET
ftr-431	833	74	seventh	seventh	ADJ
ftr-431	833	75	circuit	circuit	NOUN
ftr-431	833	76	,	,	PUNCT
ftr-431	833	77	estate	estate	NOUN
ftr-431	833	78	of181	of181	PROPN
ftr-431	833	79	branson	branson	PROPN
ftr-431	833	80	v.	v.	PROPN
ftr-431	833	81	commissioner	commissioner	PROPN
ftr-431	833	82	,	,	PUNCT
ftr-431	833	83	appealable	appealable	ADJ
ftr-431	833	84	to	to	ADP
ftr-431	833	85	the	the	DET
ftr-431	833	86	ninth	ninth	ADJ
ftr-431	833	87	circuit	circuit	NOUN
ftr-431	833	88	,	,	PUNCT
ftr-431	833	89	and	and	CCONJ
ftr-431	833	90	estate	estate	NOUN
ftr-431	833	91	of182	of182	PROPN
ftr-431	833	92	orenstein	orenstein	PROPN
ftr-431	833	93	v.	v.	PROPN
ftr-431	833	94	commissioner	commissioner	PROPN
ftr-431	833	95	,	,	PUNCT
ftr-431	833	96	appealable	appealable	ADJ
ftr-431	833	97	to	to	ADP
ftr-431	833	98	the	the	DET
ftr-431	833	99	eleventh	eleventh	ADJ
ftr-431	833	100	circuit	circuit	NOUN
ftr-431	833	101	.	.	PUNCT
ftr-431	834	1	in	in	ADP
ftr-431	834	2	two	two	NUM
ftr-431	834	3	of183	of183	ADJ
ftr-431	834	4	173	173	NUM
ftr-431	834	5	.	.	PUNCT
ftr-431	835	1	see	see	VERB
ftr-431	835	2	i	i	PRON
ftr-431	835	3	d.	d.	PROPN
ftr-431	835	4	at	at	ADP
ftr-431	835	5	568	568	NUM
ftr-431	835	6	(	(	PUNCT
ftr-431	835	7	chabot	chabot	PROPN
ftr-431	835	8	,	,	PUNCT
ftr-431	835	9	j.	j.	PROPN
ftr-431	835	10	,	,	PUNCT
ftr-431	835	11	dissenting	dissent	VERB
ftr-431	835	12	)	)	PUNCT
ftr-431	835	13	.	.	PUNCT
ftr-431	836	1	174	174	NUM
ftr-431	836	2	.	.	PUNCT
ftr-431	837	1	see	see	VERB
ftr-431	837	2	irc	irc	PROPN
ftr-431	837	3	§	§	PROPN
ftr-431	837	4	§	§	PROPN
ftr-431	837	5	6213	6213	NUM
ftr-431	837	6	,	,	PUNCT
ftr-431	837	7	6214(b	6214(b	ADJ
ftr-431	837	8	)	)	PUNCT
ftr-431	837	9	.	.	PUNCT
ftr-431	838	1	175	175	NUM
ftr-431	838	2	.	.	PUNCT
ftr-431	838	3	see	see	VERB
ftr-431	838	4	estate	estate	NOUN
ftr-431	838	5	of	of	ADP
ftr-431	838	6	mueller	mueller	PROPN
ftr-431	838	7	,	,	PUNCT
ftr-431	839	1	63	63	NUM
ftr-431	839	2	t.c	t.c	PROPN
ftr-431	839	3	.	.	PROPN
ftr-431	839	4	memo	memo	NOUN
ftr-431	839	5	(	(	PUNCT
ftr-431	839	6	cch	cch	PROPN
ftr-431	839	7	)	)	PUNCT
ftr-431	839	8	3,027	3,027	NUM
ftr-431	839	9	,	,	PUNCT
ftr-431	839	10	t.c	t.c	PROPN
ftr-431	839	11	.	.	PROPN
ftr-431	839	12	memo	memo	NOUN
ftr-431	839	13	(	(	PUNCT
ftr-431	839	14	ria	ria	PROPN
ftr-431	839	15	)	)	PUNCT
ftr-431	839	16	¶	¶	PROPN
ftr-431	839	17	92,284	92,284	NUM
ftr-431	839	18	(	(	PUNCT
ftr-431	839	19	1992	1992	NUM
ftr-431	839	20	)	)	PUNCT
ftr-431	839	21	;	;	PUNCT
ftr-431	839	22	supra	supra	PROPN
ftr-431	839	23	note	note	NOUN
ftr-431	839	24	162	162	NUM
ftr-431	839	25	.	.	PUNCT
ftr-431	840	1	176	176	NUM
ftr-431	840	2	.	.	PUNCT
ftr-431	840	3	estate	estate	NOUN
ftr-431	840	4	of	of	ADP
ftr-431	840	5	mueller	mueller	PROPN
ftr-431	840	6	,	,	PUNCT
ftr-431	840	7	107	107	NUM
ftr-431	840	8	t.c	t.c	PROPN
ftr-431	840	9	.	.	PUNCT
ftr-431	841	1	at	at	ADP
ftr-431	841	2	199	199	NUM
ftr-431	841	3	.	.	PUNCT
ftr-431	841	4	177	177	NUM
ftr-431	841	5	.	.	PUNCT
ftr-431	842	1	prior	prior	ADV
ftr-431	842	2	to	to	ADP
ftr-431	842	3	its	its	PRON
ftr-431	842	4	decision	decision	NOUN
ftr-431	842	5	in	in	ADP
ftr-431	842	6	mueller	mueller	PROPN
ftr-431	842	7	ii	ii	PROPN
ftr-431	842	8	,	,	PUNCT
ftr-431	842	9	the	the	DET
ftr-431	842	10	tax	tax	NOUN
ftr-431	842	11	court	court	NOUN
ftr-431	842	12	had	have	AUX
ftr-431	842	13	already	already	ADV
ftr-431	842	14	valued	value	VERB
ftr-431	842	15	the	the	DET
ftr-431	842	16	mueller	mueller	PROPN
ftr-431	842	17	company	company	NOUN
ftr-431	842	18	stock	stock	NOUN
ftr-431	842	19	at	at	ADP
ftr-431	842	20	issue	issue	NOUN
ftr-431	842	21	.	.	PUNCT
ftr-431	843	1	see	see	VERB
ftr-431	843	2	estate	estate	NOUN
ftr-431	843	3	of	of	ADP
ftr-431	843	4	mueller	mueller	PROPN
ftr-431	843	5	,	,	PUNCT
ftr-431	844	1	63	63	NUM
ftr-431	844	2	t.c	t.c	PROPN
ftr-431	844	3	.	.	PROPN
ftr-431	844	4	memo	memo	NOUN
ftr-431	844	5	(	(	PUNCT
ftr-431	844	6	cch	cch	PROPN
ftr-431	844	7	)	)	PUNCT
ftr-431	844	8	3,027	3,027	NUM
ftr-431	844	9	,	,	PUNCT
ftr-431	844	10	t.c	t.c	PROPN
ftr-431	844	11	.	.	PROPN
ftr-431	844	12	memo	memo	NOUN
ftr-431	844	13	(	(	PUNCT
ftr-431	844	14	ria	ria	PROPN
ftr-431	844	15	)	)	PUNCT
ftr-431	844	16	¶	¶	PROPN
ftr-431	844	17	92,284	92,284	NUM
ftr-431	844	18	(	(	PUNCT
ftr-431	844	19	1992	1992	NUM
ftr-431	844	20	)	)	PUNCT
ftr-431	844	21	.	.	PUNCT
ftr-431	845	1	it	it	PRON
ftr-431	845	2	was	be	AUX
ftr-431	845	3	that	that	DET
ftr-431	845	4	valuation	valuation	NOUN
ftr-431	845	5	,	,	PUNCT
ftr-431	845	6	coupled	couple	VERB
ftr-431	845	7	with	with	ADP
ftr-431	845	8	the	the	DET
ftr-431	845	9	irs	irs	PROPN
ftr-431	845	10	’s	’s	PART
ftr-431	845	11	allowance	allowance	NOUN
ftr-431	845	12	in	in	ADP
ftr-431	845	13	the	the	DET
ftr-431	845	14	notice	notice	NOUN
ftr-431	845	15	of	of	ADP
ftr-431	845	16	deficiency	deficiency	NOUN
ftr-431	845	17	of	of	ADP
ftr-431	845	18	a	a	DET
ftr-431	845	19	credit	credit	NOUN
ftr-431	845	20	for	for	ADP
ftr-431	845	21	tax	tax	NOUN
ftr-431	845	22	on	on	ADP
ftr-431	845	23	prior	prior	ADJ
ftr-431	845	24	transfers	transfer	NOUN
ftr-431	845	25	,	,	PUNCT
ftr-431	845	26	that	that	PRON
ftr-431	845	27	eliminated	eliminate	VERB
ftr-431	845	28	any	any	DET
ftr-431	845	29	deficiency	deficiency	NOUN
ftr-431	845	30	in	in	ADP
ftr-431	845	31	estate	estate	NOUN
ftr-431	845	32	tax	tax	NOUN
ftr-431	845	33	,	,	PUNCT
ftr-431	845	34	and	and	CCONJ
ftr-431	845	35	in	in	ADP
ftr-431	845	36	fact	fact	NOUN
ftr-431	845	37	entitled	entitle	VERB
ftr-431	845	38	the	the	DET
ftr-431	845	39	estate	estate	NOUN
ftr-431	845	40	to	to	ADP
ftr-431	845	41	an	an	DET
ftr-431	845	42	overpayment	overpayment	NOUN
ftr-431	845	43	.	.	PUNCT
ftr-431	846	1	see	see	VERB
ftr-431	846	2	estate	estate	NOUN
ftr-431	846	3	of	of	ADP
ftr-431	846	4	mueller	mueller	PROPN
ftr-431	846	5	,	,	PUNCT
ftr-431	846	6	107	107	NUM
ftr-431	846	7	t.c	t.c	PROPN
ftr-431	846	8	.	.	PUNCT
ftr-431	847	1	at	at	ADP
ftr-431	847	2	191	191	NUM
ftr-431	847	3	-	-	SYM
ftr-431	847	4	192	192	NUM
ftr-431	847	5	.	.	NOUN
ftr-431	847	6	178	178	NUM
ftr-431	847	7	.	.	PUNCT
ftr-431	847	8	estate	estate	NOUN
ftr-431	847	9	of	of	ADP
ftr-431	847	10	mueller	mueller	PROPN
ftr-431	847	11	v.	v.	PROPN
ftr-431	847	12	commissioner	commissioner	PROPN
ftr-431	847	13	,	,	PUNCT
ftr-431	847	14	153	153	NUM
ftr-431	847	15	f.3d	f.3d	NUM
ftr-431	847	16	302	302	NUM
ftr-431	847	17	(	(	PUNCT
ftr-431	847	18	6th	6th	ADJ
ftr-431	847	19	cir	cir	NOUN
ftr-431	847	20	.	.	PUNCT
ftr-431	847	21	1998	1998	NUM
ftr-431	847	22	)	)	PUNCT
ftr-431	847	23	.	.	PUNCT
ftr-431	848	1	179	179	NUM
ftr-431	848	2	.	.	PUNCT
ftr-431	849	1	i	i	PRON
ftr-431	849	2	d.	d.	PROPN
ftr-431	849	3	at	at	ADP
ftr-431	849	4	304	304	NUM
ftr-431	849	5	(	(	PUNCT
ftr-431	849	6	quoting	quote	VERB
ftr-431	849	7	stone	stone	NOUN
ftr-431	849	8	v.	v.	ADP
ftr-431	849	9	white	white	ADJ
ftr-431	849	10	,	,	PUNCT
ftr-431	849	11	301	301	NUM
ftr-431	849	12	u.s	u.s	PROPN
ftr-431	849	13	.	.	PROPN
ftr-431	849	14	532	532	NUM
ftr-431	849	15	(	(	PUNCT
ftr-431	849	16	1937	1937	NUM
ftr-431	849	17	)	)	PUNCT
ftr-431	849	18	)	)	PUNCT
ftr-431	849	19	.	.	PUNCT
ftr-431	850	1	180	180	NUM
ftr-431	850	2	.	.	X
ftr-431	850	3	see	see	VERB
ftr-431	850	4	infra	infra	NOUN
ftr-431	850	5	notes	note	VERB
ftr-431	850	6	354	354	NUM
ftr-431	850	7	-	-	SYM
ftr-431	850	8	60	60	NUM
ftr-431	850	9	and	and	CCONJ
ftr-431	850	10	accompanying	accompany	VERB
ftr-431	850	11	text	text	NOUN
ftr-431	850	12	.	.	PUNCT
ftr-431	851	1	181	181	NUM
ftr-431	851	2	.	.	NOUN
ftr-431	851	3	106	106	NUM
ftr-431	851	4	t.c	t.c	PROPN
ftr-431	851	5	.	.	PROPN
ftr-431	851	6	430	430	NUM
ftr-431	851	7	(	(	PUNCT
ftr-431	851	8	1996	1996	NUM
ftr-431	851	9	)	)	PUNCT
ftr-431	851	10	.	.	PUNCT
ftr-431	852	1	182	182	NUM
ftr-431	852	2	.	.	X
ftr-431	852	3	113	113	NUM
ftr-431	852	4	t.c	t.c	PROPN
ftr-431	852	5	.	.	PROPN
ftr-431	852	6	6	6	NUM
ftr-431	852	7	(	(	PUNCT
ftr-431	852	8	1999	1999	NUM
ftr-431	852	9	)	)	PUNCT
ftr-431	852	10	.	.	PUNCT
ftr-431	853	1	183	183	NUM
ftr-431	853	2	.	.	X
ftr-431	853	3	79	79	NUM
ftr-431	853	4	t.c	t.c	PROPN
ftr-431	853	5	.	.	PROPN
ftr-431	853	6	memo	memo	NOUN
ftr-431	853	7	(	(	PUNCT
ftr-431	853	8	cch	cch	NOUN
ftr-431	853	9	)	)	PUNCT
ftr-431	853	10	1971	1971	NUM
ftr-431	853	11	(	(	PUNCT
ftr-431	853	12	2000	2000	NUM
ftr-431	853	13	)	)	PUNCT
ftr-431	853	14	.	.	PUNCT
ftr-431	854	1	384	384	NUM
ftr-431	854	2	florida	florida	PROPN
ftr-431	854	3	tax	tax	NOUN
ftr-431	854	4	review	review	NOUN
ftr-431	854	5	[	[	X
ftr-431	854	6	vol	vol	NOUN
ftr-431	854	7	.	.	NOUN
ftr-431	854	8	5:5	5:5	NUM
ftr-431	854	9	these	these	DET
ftr-431	854	10	cases	case	NOUN
ftr-431	854	11	,	,	PUNCT
ftr-431	854	12	the	the	DET
ftr-431	854	13	tax	tax	NOUN
ftr-431	854	14	court	court	NOUN
ftr-431	854	15	had	have	VERB
ftr-431	854	16	to	to	PART
ftr-431	854	17	address	address	VERB
ftr-431	854	18	circuit	circuit	NOUN
ftr-431	854	19	court	court	NOUN
ftr-431	854	20	case	case	NOUN
ftr-431	854	21	law	law	NOUN
ftr-431	854	22	on	on	ADP
ftr-431	854	23	the	the	DET
ftr-431	854	24	issue	issue	NOUN
ftr-431	854	25	of	of	ADP
ftr-431	854	26	equitable	equitable	ADJ
ftr-431	854	27	recoupment	recoupment	NOUN
ftr-431	854	28	application	application	NOUN
ftr-431	854	29	in	in	ADP
ftr-431	854	30	the	the	DET
ftr-431	854	31	tax	tax	NOUN
ftr-431	854	32	court	court	NOUN
ftr-431	854	33	;	;	PUNCT
ftr-431	854	34	golsen	golsen	PROPN
ftr-431	854	35	v.	v.	ADP
ftr-431	854	36	commissioner184	commissioner184	PROPN
ftr-431	854	37	requires	require	VERB
ftr-431	854	38	the	the	DET
ftr-431	854	39	tax	tax	NOUN
ftr-431	854	40	court	court	NOUN
ftr-431	854	41	to	to	PART
ftr-431	854	42	apply	apply	VERB
ftr-431	854	43	circuit	circuit	NOUN
ftr-431	854	44	precedent	precedent	NOUN
ftr-431	854	45	“	"	PUNCT
ftr-431	854	46	squarely	squarely	ADV
ftr-431	854	47	in	in	ADP
ftr-431	854	48	point	point	NOUN
ftr-431	854	49	.	.	PUNCT
ftr-431	854	50	”185	”185	PUNCT
ftr-431	855	1	in	in	ADP
ftr-431	855	2	estate	estate	NOUN
ftr-431	855	3	of	of	ADP
ftr-431	855	4	bartels	bartel	NOUN
ftr-431	855	5	v.	v.	PROPN
ftr-431	855	6	commissioner	commissioner	PROPN
ftr-431	855	7	,	,	PUNCT
ftr-431	855	8	mr	mr	PROPN
ftr-431	855	9	.	.	PROPN
ftr-431	855	10	and	and	CCONJ
ftr-431	855	11	mrs	mrs	PROPN
ftr-431	855	12	.	.	PROPN
ftr-431	855	13	bartels	bartels	PROPN
ftr-431	855	14	had	have	AUX
ftr-431	855	15	filed	file	VERB
ftr-431	855	16	joint	joint	ADJ
ftr-431	855	17	income	income	NOUN
ftr-431	855	18	tax	tax	NOUN
ftr-431	855	19	returns	return	NOUN
ftr-431	855	20	for	for	ADP
ftr-431	855	21	their	their	PRON
ftr-431	855	22	1981	1981	NUM
ftr-431	855	23	and	and	CCONJ
ftr-431	855	24	1982	1982	NUM
ftr-431	855	25	tax	tax	NOUN
ftr-431	855	26	years	year	NOUN
ftr-431	855	27	.	.	PUNCT
ftr-431	856	1	in	in	ADP
ftr-431	856	2	1990	1990	NUM
ftr-431	856	3	,	,	PUNCT
ftr-431	856	4	after	after	ADP
ftr-431	856	5	the186	the186	PROPN
ftr-431	856	6	death	death	NOUN
ftr-431	856	7	of	of	ADP
ftr-431	856	8	both	both	PRON
ftr-431	856	9	of	of	ADP
ftr-431	856	10	the	the	DET
ftr-431	856	11	bartels	bartel	NOUN
ftr-431	856	12	,	,	PUNCT
ftr-431	856	13	the	the	DET
ftr-431	856	14	irs	irs	PROPN
ftr-431	856	15	issued	issue	VERB
ftr-431	856	16	notices	notice	NOUN
ftr-431	856	17	of	of	ADP
ftr-431	856	18	deficiency	deficiency	NOUN
ftr-431	856	19	for	for	ADP
ftr-431	856	20	those	those	DET
ftr-431	856	21	years	year	NOUN
ftr-431	856	22	,	,	PUNCT
ftr-431	856	23	and	and	CCONJ
ftr-431	856	24	their	their	PRON
ftr-431	856	25	estates	estate	NOUN
ftr-431	856	26	timely	timely	ADV
ftr-431	856	27	petitioned	petition	VERB
ftr-431	856	28	the	the	DET
ftr-431	856	29	tax	tax	NOUN
ftr-431	856	30	court	court	NOUN
ftr-431	856	31	.	.	PUNCT
ftr-431	857	1	the	the	DET
ftr-431	857	2	estates	estate	NOUN
ftr-431	857	3	later187	later187	PROPN
ftr-431	857	4	conceded	concede	VERB
ftr-431	857	5	those	those	DET
ftr-431	857	6	income	income	NOUN
ftr-431	857	7	tax	tax	NOUN
ftr-431	857	8	liabilities	liability	NOUN
ftr-431	857	9	.	.	PUNCT
ftr-431	858	1	however	however	ADV
ftr-431	858	2	,	,	PUNCT
ftr-431	858	3	mr	mr	PROPN
ftr-431	858	4	.	.	PROPN
ftr-431	858	5	bartels	bartels	PROPN
ftr-431	858	6	’	'	PUNCT
ftr-431	858	7	estate	estate	NOUN
ftr-431	858	8	sought188	sought188	PROPN
ftr-431	858	9	to	to	PART
ftr-431	858	10	recoup	recoup	VERB
ftr-431	858	11	a	a	DET
ftr-431	858	12	time	time	NOUN
ftr-431	858	13	-	-	PUNCT
ftr-431	858	14	barred	bar	VERB
ftr-431	858	15	estate	estate	NOUN
ftr-431	858	16	tax	tax	NOUN
ftr-431	858	17	overpayment	overpayment	NOUN
ftr-431	858	18	against	against	ADP
ftr-431	858	19	the	the	DET
ftr-431	858	20	income	income	NOUN
ftr-431	858	21	tax	tax	NOUN
ftr-431	858	22	deficiency	deficiency	NOUN
ftr-431	858	23	.	.	PUNCT
ftr-431	859	1	mr	mr	PROPN
ftr-431	859	2	.	.	PROPN
ftr-431	859	3	bartels	bartels	PROPN
ftr-431	859	4	’	'	PUNCT
ftr-431	859	5	estate	estate	NOUN
ftr-431	859	6	had	have	AUX
ftr-431	859	7	filed	file	VERB
ftr-431	859	8	an	an	DET
ftr-431	859	9	estate	estate	NOUN
ftr-431	859	10	tax	tax	NOUN
ftr-431	859	11	return	return	NOUN
ftr-431	859	12	on	on	ADP
ftr-431	859	13	february	february	PROPN
ftr-431	859	14	21	21	NUM
ftr-431	859	15	,	,	PUNCT
ftr-431	859	16	1990	1990	NUM
ftr-431	859	17	.	.	PUNCT
ftr-431	860	1	it	it	PRON
ftr-431	860	2	had	have	AUX
ftr-431	860	3	reported	report	VERB
ftr-431	860	4	a	a	DET
ftr-431	860	5	total	total	ADJ
ftr-431	860	6	estate	estate	NOUN
ftr-431	860	7	tax	tax	NOUN
ftr-431	860	8	liability	liability	NOUN
ftr-431	860	9	of	of	ADP
ftr-431	860	10	$	$	SYM
ftr-431	860	11	3,582,245	3,582,245	NUM
ftr-431	860	12	,	,	PUNCT
ftr-431	860	13	which	which	PRON
ftr-431	860	14	it	it	PRON
ftr-431	860	15	paid189	paid189	PROPN
ftr-431	860	16	on	on	ADP
ftr-431	860	17	february	february	PROPN
ftr-431	860	18	20	20	NUM
ftr-431	860	19	and	and	CCONJ
ftr-431	860	20	21	21	NUM
ftr-431	860	21	,	,	PUNCT
ftr-431	860	22	and	and	CCONJ
ftr-431	860	23	which	which	PRON
ftr-431	860	24	was	be	AUX
ftr-431	860	25	assessed	assess	VERB
ftr-431	860	26	on	on	ADP
ftr-431	860	27	april	april	PROPN
ftr-431	860	28	9	9	NUM
ftr-431	860	29	,	,	PUNCT
ftr-431	860	30	1990	1990	NUM
ftr-431	860	31	.	.	PUNCT
ftr-431	861	1	on190	on190	PROPN
ftr-431	861	2	november	november	PROPN
ftr-431	861	3	18	18	NUM
ftr-431	861	4	,	,	PUNCT
ftr-431	861	5	1991	1991	NUM
ftr-431	861	6	,	,	PUNCT
ftr-431	861	7	the	the	DET
ftr-431	861	8	irs	irs	PROPN
ftr-431	861	9	assessed	assess	VERB
ftr-431	861	10	a	a	DET
ftr-431	861	11	deficiency	deficiency	NOUN
ftr-431	861	12	in	in	ADP
ftr-431	861	13	estate	estate	NOUN
ftr-431	861	14	tax	tax	NOUN
ftr-431	861	15	of	of	ADP
ftr-431	861	16	$	$	SYM
ftr-431	861	17	94,364	94,364	NUM
ftr-431	861	18	,	,	PUNCT
ftr-431	861	19	plus	plus	CCONJ
ftr-431	861	20	interest	interest	NOUN
ftr-431	861	21	of	of	ADP
ftr-431	861	22	$	$	SYM
ftr-431	861	23	17,094.88	17,094.88	NUM
ftr-431	861	24	.	.	PUNCT
ftr-431	862	1	the	the	DET
ftr-431	862	2	estate	estate	NOUN
ftr-431	862	3	paid	pay	VERB
ftr-431	862	4	both	both	DET
ftr-431	862	5	amounts	amount	NOUN
ftr-431	862	6	on	on	ADP
ftr-431	862	7	september	september	PROPN
ftr-431	862	8	18,191	18,191	NUM
ftr-431	862	9	1991	1991	NUM
ftr-431	862	10	.	.	PUNCT
ftr-431	863	1	on	on	ADP
ftr-431	863	2	its	its	PRON
ftr-431	863	3	return	return	NOUN
ftr-431	863	4	,	,	PUNCT
ftr-431	863	5	the	the	DET
ftr-431	863	6	estate	estate	NOUN
ftr-431	863	7	had	have	AUX
ftr-431	863	8	not	not	PART
ftr-431	863	9	claimed	claim	VERB
ftr-431	863	10	any	any	DET
ftr-431	863	11	deduction	deduction	NOUN
ftr-431	863	12	for	for	ADP
ftr-431	863	13	debts	debt	NOUN
ftr-431	863	14	of	of	ADP
ftr-431	863	15	the192	the192	NOUN
ftr-431	863	16	decedent	decedent	ADJ
ftr-431	863	17	to	to	ADP
ftr-431	863	18	the	the	DET
ftr-431	863	19	irs	irs	PROPN
ftr-431	863	20	for	for	ADP
ftr-431	863	21	income	income	NOUN
ftr-431	863	22	tax	tax	NOUN
ftr-431	863	23	liabilities	liability	NOUN
ftr-431	863	24	for	for	ADP
ftr-431	863	25	the	the	DET
ftr-431	863	26	1981	1981	NUM
ftr-431	863	27	and	and	CCONJ
ftr-431	863	28	1982	1982	NUM
ftr-431	863	29	tax	tax	NOUN
ftr-431	863	30	years.193	years.193	PROPN
ftr-431	863	31	accordingly	accordingly	ADV
ftr-431	863	32	,	,	PUNCT
ftr-431	863	33	on	on	ADP
ftr-431	863	34	september	september	PROPN
ftr-431	863	35	14	14	NUM
ftr-431	863	36	,	,	PUNCT
ftr-431	863	37	1993	1993	NUM
ftr-431	863	38	,	,	PUNCT
ftr-431	863	39	the	the	DET
ftr-431	863	40	estate	estate	NOUN
ftr-431	863	41	filed	file	VERB
ftr-431	863	42	an	an	DET
ftr-431	863	43	amended	amend	VERB
ftr-431	863	44	estate	estate	NOUN
ftr-431	863	45	tax	tax	NOUN
ftr-431	863	46	return	return	NOUN
ftr-431	863	47	,	,	PUNCT
ftr-431	863	48	claiming	claim	VERB
ftr-431	863	49	additional	additional	ADJ
ftr-431	863	50	deductions	deduction	NOUN
ftr-431	863	51	totaling	total	VERB
ftr-431	863	52	$	$	SYM
ftr-431	863	53	267,705.57	267,705.57	NUM
ftr-431	863	54	,	,	PUNCT
ftr-431	863	55	which	which	PRON
ftr-431	863	56	resulted194	resulted194	VERB
ftr-431	863	57	in	in	ADP
ftr-431	863	58	an	an	DET
ftr-431	863	59	overpayment	overpayment	NOUN
ftr-431	863	60	of	of	ADP
ftr-431	863	61	estate	estate	NOUN
ftr-431	863	62	tax	tax	NOUN
ftr-431	863	63	of	of	ADP
ftr-431	863	64	$	$	SYM
ftr-431	863	65	108,689	108,689	NUM
ftr-431	863	66	.	.	PUNCT
ftr-431	864	1	because	because	SCONJ
ftr-431	864	2	the	the	DET
ftr-431	864	3	estate	estate	NOUN
ftr-431	864	4	had	have	AUX
ftr-431	864	5	filed	file	VERB
ftr-431	864	6	its195	its195	PROPN
ftr-431	864	7	amended	amend	VERB
ftr-431	864	8	return	return	NOUN
ftr-431	864	9	more	more	ADJ
ftr-431	864	10	than	than	ADP
ftr-431	864	11	three	three	NUM
ftr-431	864	12	years	year	NOUN
ftr-431	864	13	after	after	ADP
ftr-431	864	14	its	its	PRON
ftr-431	864	15	original	original	ADJ
ftr-431	864	16	return	return	NOUN
ftr-431	864	17	,	,	PUNCT
ftr-431	864	18	the	the	DET
ftr-431	864	19	irs	irs	PROPN
ftr-431	864	20	allowed	allow	VERB
ftr-431	864	21	the	the	DET
ftr-431	864	22	refund	refund	NOUN
ftr-431	864	23	claim	claim	NOUN
ftr-431	864	24	only	only	ADV
ftr-431	864	25	to	to	ADP
ftr-431	864	26	the	the	DET
ftr-431	864	27	extent	extent	NOUN
ftr-431	864	28	of	of	ADP
ftr-431	864	29	estate	estate	NOUN
ftr-431	864	30	tax	tax	NOUN
ftr-431	864	31	paid	pay	VERB
ftr-431	864	32	within	within	ADP
ftr-431	864	33	two	two	NUM
ftr-431	864	34	years	year	NOUN
ftr-431	864	35	before	before	SCONJ
ftr-431	864	36	the	the	DET
ftr-431	864	37	amended	amend	VERB
ftr-431	864	38	estate	estate	NOUN
ftr-431	864	39	tax	tax	NOUN
ftr-431	864	40	return	return	NOUN
ftr-431	864	41	was	be	AUX
ftr-431	864	42	filed	file	VERB
ftr-431	864	43	(	(	PUNCT
ftr-431	864	44	$	$	SYM
ftr-431	864	45	94,364	94,364	NUM
ftr-431	864	46	)	)	PUNCT
ftr-431	864	47	.	.	PUNCT
ftr-431	865	1	the	the	DET
ftr-431	865	2	irs	irs	PROPN
ftr-431	865	3	thus	thus	ADV
ftr-431	865	4	found	find	VERB
ftr-431	865	5	that196	that196	PROPN
ftr-431	865	6	$	$	SYM
ftr-431	865	7	14,325	14,325	NUM
ftr-431	865	8	of	of	ADP
ftr-431	865	9	the	the	DET
ftr-431	865	10	estate	estate	NOUN
ftr-431	865	11	tax	tax	NOUN
ftr-431	865	12	overpayment	overpayment	NOUN
ftr-431	865	13	was	be	AUX
ftr-431	865	14	barred	bar	VERB
ftr-431	865	15	by	by	ADP
ftr-431	865	16	the	the	DET
ftr-431	865	17	statute	statute	NOUN
ftr-431	865	18	of	of	ADP
ftr-431	865	19	limitations	limitation	NOUN
ftr-431	865	20	.	.	PUNCT
ftr-431	866	1	the	the	DET
ftr-431	866	2	taxpayers	taxpayer	NOUN
ftr-431	866	3	asserted	assert	VERB
ftr-431	866	4	in	in	ADP
ftr-431	866	5	tax	tax	NOUN
ftr-431	866	6	court	court	NOUN
ftr-431	866	7	that	that	SCONJ
ftr-431	866	8	the	the	DET
ftr-431	866	9	amount	amount	NOUN
ftr-431	866	10	of	of	ADP
ftr-431	866	11	the197	the197	NOUN
ftr-431	866	12	federal	federal	ADJ
ftr-431	866	13	income	income	NOUN
ftr-431	866	14	tax	tax	NOUN
ftr-431	866	15	deficiencies	deficiency	NOUN
ftr-431	866	16	should	should	AUX
ftr-431	866	17	be	be	AUX
ftr-431	866	18	reduced	reduce	VERB
ftr-431	866	19	by	by	ADP
ftr-431	866	20	the	the	DET
ftr-431	866	21	time	time	NOUN
ftr-431	866	22	-	-	PUNCT
ftr-431	866	23	barred	bar	VERB
ftr-431	866	24	overpayment	overpayment	NOUN
ftr-431	866	25	of	of	ADP
ftr-431	866	26	estate	estate	NOUN
ftr-431	866	27	tax	tax	NOUN
ftr-431	866	28	,	,	PUNCT
ftr-431	866	29	under	under	ADP
ftr-431	866	30	the	the	DET
ftr-431	866	31	doctrine	doctrine	NOUN
ftr-431	866	32	of	of	ADP
ftr-431	866	33	equitable	equitable	ADJ
ftr-431	866	34	recoupment	recoupment	NOUN
ftr-431	866	35	.	.	PUNCT
ftr-431	867	1	the198	the198	PROPN
ftr-431	867	2	tax	tax	NOUN
ftr-431	867	3	court	court	NOUN
ftr-431	867	4	held	hold	VERB
ftr-431	867	5	that	that	SCONJ
ftr-431	867	6	it	it	PRON
ftr-431	867	7	had	have	VERB
ftr-431	867	8	jurisdiction	jurisdiction	NOUN
ftr-431	867	9	to	to	PART
ftr-431	867	10	consider	consider	VERB
ftr-431	867	11	the	the	DET
ftr-431	867	12	equitable	equitable	ADJ
ftr-431	867	13	recoupment	recoupment	NOUN
ftr-431	867	14	184	184	NUM
ftr-431	867	15	.	.	PUNCT
ftr-431	868	1	54	54	NUM
ftr-431	868	2	t.c	t.c	PROPN
ftr-431	868	3	.	.	PROPN
ftr-431	868	4	742	742	NUM
ftr-431	868	5	(	(	PUNCT
ftr-431	868	6	1970	1970	NUM
ftr-431	868	7	)	)	PUNCT
ftr-431	868	8	,	,	PUNCT
ftr-431	868	9	aff’d	aff’d	VERB
ftr-431	868	10	,	,	PUNCT
ftr-431	868	11	on	on	ADP
ftr-431	868	12	other	other	ADJ
ftr-431	868	13	grounds	ground	NOUN
ftr-431	868	14	,	,	PUNCT
ftr-431	868	15	445	445	NUM
ftr-431	868	16	f.2d	f.2d	NOUN
ftr-431	868	17	985	985	NUM
ftr-431	868	18	(	(	PUNCT
ftr-431	868	19	10th	10th	ADJ
ftr-431	868	20	cir	cir	NOUN
ftr-431	868	21	.	.	PROPN
ftr-431	868	22	1971	1971	NUM
ftr-431	868	23	)	)	PUNCT
ftr-431	868	24	;	;	PUNCT
ftr-431	868	25	cert	cert	NOUN
ftr-431	868	26	.	.	PUNCT
ftr-431	869	1	denied	deny	VERB
ftr-431	869	2	,	,	PUNCT
ftr-431	869	3	404	404	NUM
ftr-431	869	4	u.s	u.s	PROPN
ftr-431	869	5	.	.	PROPN
ftr-431	869	6	940	940	NUM
ftr-431	869	7	(	(	PUNCT
ftr-431	869	8	1971	1971	NUM
ftr-431	869	9	)	)	PUNCT
ftr-431	869	10	.	.	PUNCT
ftr-431	870	1	185	185	NUM
ftr-431	870	2	.	.	PUNCT
ftr-431	871	1	i	i	PRON
ftr-431	871	2	d.	d.	PROPN
ftr-431	871	3	at	at	ADP
ftr-431	871	4	757	757	NUM
ftr-431	871	5	.	.	PUNCT
ftr-431	872	1	186	186	NUM
ftr-431	872	2	.	.	PUNCT
ftr-431	872	3	estate	estate	NOUN
ftr-431	872	4	of	of	ADP
ftr-431	872	5	bartels	bartel	NOUN
ftr-431	872	6	,	,	PUNCT
ftr-431	872	7	106	106	NUM
ftr-431	872	8	t.c	t.c	PROPN
ftr-431	872	9	.	.	PUNCT
ftr-431	873	1	at	at	ADP
ftr-431	873	2	431	431	NUM
ftr-431	873	3	.	.	PUNCT
ftr-431	874	1	187	187	NUM
ftr-431	874	2	.	.	PUNCT
ftr-431	875	1	i	i	PRON
ftr-431	875	2	d.	d.	PROPN
ftr-431	875	3	at	at	ADP
ftr-431	875	4	432	432	NUM
ftr-431	875	5	.	.	PUNCT
ftr-431	876	1	188	188	NUM
ftr-431	876	2	.	.	PUNCT
ftr-431	877	1	i	i	PRON
ftr-431	877	2	d.	d.	PROPN
ftr-431	877	3	189	189	NUM
ftr-431	877	4	.	.	PUNCT
ftr-431	877	5	estate	estate	NOUN
ftr-431	877	6	of	of	ADP
ftr-431	877	7	bartels	bartel	NOUN
ftr-431	877	8	,	,	PUNCT
ftr-431	877	9	106	106	NUM
ftr-431	877	10	t.c	t.c	PROPN
ftr-431	877	11	.	.	PUNCT
ftr-431	878	1	at	at	ADP
ftr-431	878	2	432	432	NUM
ftr-431	878	3	.	.	PUNCT
ftr-431	879	1	190	190	NUM
ftr-431	879	2	.	.	PUNCT
ftr-431	880	1	i	i	PRON
ftr-431	880	2	d.	d.	PROPN
ftr-431	880	3	191	191	NUM
ftr-431	880	4	.	.	PUNCT
ftr-431	881	1	i	i	PRON
ftr-431	881	2	d.	d.	PROPN
ftr-431	881	3	192	192	NUM
ftr-431	881	4	.	.	PUNCT
ftr-431	882	1	i	i	PRON
ftr-431	882	2	d.	d.	PROPN
ftr-431	882	3	193	193	NUM
ftr-431	882	4	.	.	PUNCT
ftr-431	883	1	i	i	PRON
ftr-431	883	2	d.	d.	PROPN
ftr-431	883	3	194	194	NUM
ftr-431	883	4	.	.	PUNCT
ftr-431	884	1	i	i	PRON
ftr-431	884	2	d.	d.	PROPN
ftr-431	884	3	195	195	NUM
ftr-431	884	4	.	.	PUNCT
ftr-431	885	1	i	i	PRON
ftr-431	885	2	d.	d.	PROPN
ftr-431	885	3	196	196	NUM
ftr-431	885	4	.	.	PUNCT
ftr-431	886	1	see	see	VERB
ftr-431	886	2	i	i	PRON
ftr-431	886	3	d.	d.	PROPN
ftr-431	886	4	at	at	ADP
ftr-431	886	5	433	433	NUM
ftr-431	886	6	;	;	PUNCT
ftr-431	886	7	irc	irc	PROPN
ftr-431	886	8	§	§	PROPN
ftr-431	886	9	6511(a	6511(a	NUM
ftr-431	886	10	)	)	PUNCT
ftr-431	886	11	.	.	PUNCT
ftr-431	887	1	197	197	X
ftr-431	887	2	.	.	PUNCT
ftr-431	887	3	see	see	VERB
ftr-431	887	4	estate	estate	NOUN
ftr-431	887	5	of	of	ADP
ftr-431	887	6	bartels	bartel	NOUN
ftr-431	887	7	,	,	PUNCT
ftr-431	887	8	106	106	NUM
ftr-431	887	9	t.c	t.c	PROPN
ftr-431	887	10	.	.	PUNCT
ftr-431	888	1	at	at	ADP
ftr-431	888	2	433	433	NUM
ftr-431	888	3	.	.	PUNCT
ftr-431	888	4	198	198	NUM
ftr-431	888	5	.	.	PUNCT
ftr-431	889	1	i	i	PRON
ftr-431	889	2	d.	d.	PROPN
ftr-431	889	3	2001	2001	NUM
ftr-431	889	4	]	]	PUNCT
ftr-431	890	1	equity	equity	NOUN
ftr-431	890	2	and	and	CCONJ
ftr-431	890	3	the	the	DET
ftr-431	890	4	article	article	NOUN
ftr-431	890	5	i	i	PRON
ftr-431	890	6	court	court	VERB
ftr-431	890	7	385	385	NUM
ftr-431	890	8	argument	argument	NOUN
ftr-431	890	9	,	,	PUNCT
ftr-431	890	10	and	and	CCONJ
ftr-431	890	11	granted	grant	VERB
ftr-431	890	12	the	the	DET
ftr-431	890	13	taxpayers	taxpayer	NOUN
ftr-431	890	14	’	’	PART
ftr-431	890	15	motion	motion	NOUN
ftr-431	890	16	.	.	PUNCT
ftr-431	891	1	in	in	ADP
ftr-431	891	2	part	part	NOUN
ftr-431	891	3	,	,	PUNCT
ftr-431	891	4	the	the	DET
ftr-431	891	5	court	court	NOUN
ftr-431	891	6	found	find	VERB
ftr-431	891	7	that199	that199	PROPN
ftr-431	891	8	section	section	NOUN
ftr-431	891	9	6214(b	6214(b	NOUN
ftr-431	891	10	)	)	PUNCT
ftr-431	891	11	,	,	PUNCT
ftr-431	891	12	which	which	PRON
ftr-431	891	13	precludes	preclude	VERB
ftr-431	891	14	tax	tax	NOUN
ftr-431	891	15	court	court	NOUN
ftr-431	891	16	consideration	consideration	NOUN
ftr-431	891	17	of	of	ADP
ftr-431	891	18	income	income	NOUN
ftr-431	891	19	or	or	CCONJ
ftr-431	891	20	gift	gift	NOUN
ftr-431	891	21	tax	tax	NOUN
ftr-431	891	22	liability	liability	NOUN
ftr-431	891	23	for	for	ADP
ftr-431	891	24	any	any	DET
ftr-431	891	25	year	year	NOUN
ftr-431	891	26	not	not	PART
ftr-431	891	27	before	before	ADP
ftr-431	891	28	the	the	DET
ftr-431	891	29	court	court	NOUN
ftr-431	891	30	,	,	PUNCT
ftr-431	891	31	did	do	AUX
ftr-431	891	32	not	not	PART
ftr-431	891	33	preclude	preclude	VERB
ftr-431	891	34	the	the	DET
ftr-431	891	35	court	court	NOUN
ftr-431	891	36	from	from	ADP
ftr-431	891	37	allowing	allow	VERB
ftr-431	891	38	equitable	equitable	ADJ
ftr-431	891	39	recoupment	recoupment	NOUN
ftr-431	891	40	of	of	ADP
ftr-431	891	41	the	the	DET
ftr-431	891	42	estate	estate	NOUN
ftr-431	891	43	tax	tax	NOUN
ftr-431	891	44	overpayment	overpayment	NOUN
ftr-431	891	45	against	against	ADP
ftr-431	891	46	the	the	DET
ftr-431	891	47	income	income	NOUN
ftr-431	891	48	tax	tax	NOUN
ftr-431	891	49	deficiency.200	deficiency.200	PRON
ftr-431	891	50	the	the	DET
ftr-431	891	51	facts	fact	NOUN
ftr-431	891	52	of	of	ADP
ftr-431	891	53	orenstein	orenstein	PROPN
ftr-431	891	54	v.	v.	ADP
ftr-431	891	55	commissioner	commissioner	PROPN
ftr-431	891	56	parallel	parallel	VERB
ftr-431	891	57	those	those	PRON
ftr-431	891	58	of	of	ADP
ftr-431	891	59	estate	estate	NOUN
ftr-431	891	60	of201	of201	NOUN
ftr-431	891	61	bartels	bartel	VERB
ftr-431	891	62	.	.	PUNCT
ftr-431	892	1	the	the	DET
ftr-431	892	2	irs	irs	PROPN
ftr-431	892	3	issued	issue	VERB
ftr-431	892	4	notices	notice	NOUN
ftr-431	892	5	of	of	ADP
ftr-431	892	6	deficiency	deficiency	NOUN
ftr-431	892	7	in	in	ADP
ftr-431	892	8	income	income	NOUN
ftr-431	892	9	tax	tax	NOUN
ftr-431	892	10	to	to	ADP
ftr-431	892	11	the	the	DET
ftr-431	892	12	orensteins	orenstein	NOUN
ftr-431	892	13	with	with	ADP
ftr-431	892	14	respect	respect	NOUN
ftr-431	892	15	to	to	ADP
ftr-431	892	16	their	their	PRON
ftr-431	892	17	1981	1981	NUM
ftr-431	892	18	and	and	CCONJ
ftr-431	892	19	1982	1982	NUM
ftr-431	892	20	tax	tax	NOUN
ftr-431	892	21	years	year	NOUN
ftr-431	892	22	.	.	PUNCT
ftr-431	893	1	after	after	ADP
ftr-431	893	2	mrs	mrs	PROPN
ftr-431	893	3	.	.	PROPN
ftr-431	893	4	orenstein	orenstein	PROPN
ftr-431	893	5	’s	’s	PART
ftr-431	893	6	death202	death202	PROPN
ftr-431	893	7	in	in	ADP
ftr-431	893	8	1983	1983	NUM
ftr-431	893	9	,	,	PUNCT
ftr-431	893	10	mr	mr	PROPN
ftr-431	893	11	.	.	PROPN
ftr-431	893	12	orenstein	orenstein	PROPN
ftr-431	893	13	petitioned	petition	VERB
ftr-431	893	14	the	the	DET
ftr-431	893	15	tax	tax	NOUN
ftr-431	893	16	court	court	NOUN
ftr-431	893	17	for	for	ADP
ftr-431	893	18	a	a	DET
ftr-431	893	19	redetermination	redetermination	NOUN
ftr-431	893	20	of	of	ADP
ftr-431	893	21	the	the	DET
ftr-431	893	22	income	income	NOUN
ftr-431	893	23	tax	tax	NOUN
ftr-431	893	24	deficiency	deficiency	NOUN
ftr-431	893	25	.	.	PUNCT
ftr-431	894	1	mr	mr	PROPN
ftr-431	894	2	.	.	PROPN
ftr-431	894	3	orenstein	orenstein	PROPN
ftr-431	894	4	died	die	VERB
ftr-431	894	5	in	in	ADP
ftr-431	894	6	1993	1993	NUM
ftr-431	894	7	and	and	CCONJ
ftr-431	894	8	his	his	PRON
ftr-431	894	9	estate	estate	NOUN
ftr-431	894	10	filed	file	VERB
ftr-431	894	11	a203	a203	PUNCT
ftr-431	894	12	return	return	VERB
ftr-431	894	13	that	that	PRON
ftr-431	894	14	did	do	AUX
ftr-431	894	15	not	not	PART
ftr-431	894	16	reflect	reflect	VERB
ftr-431	894	17	a	a	DET
ftr-431	894	18	deduction	deduction	NOUN
ftr-431	894	19	for	for	ADP
ftr-431	894	20	pending	pende	VERB
ftr-431	894	21	1981	1981	NUM
ftr-431	894	22	and	and	CCONJ
ftr-431	894	23	1982	1982	NUM
ftr-431	894	24	income	income	NOUN
ftr-431	894	25	tax	tax	NOUN
ftr-431	894	26	liabilities	liability	NOUN
ftr-431	894	27	.	.	PUNCT
ftr-431	895	1	in	in	ADP
ftr-431	895	2	1998	1998	NUM
ftr-431	895	3	,	,	PUNCT
ftr-431	895	4	the	the	DET
ftr-431	895	5	taxpayers	taxpayer	NOUN
ftr-431	895	6	’	’	PART
ftr-431	895	7	estates	estate	NOUN
ftr-431	895	8	conceded	concede	VERB
ftr-431	895	9	the	the	DET
ftr-431	895	10	income	income	NOUN
ftr-431	895	11	tax204	tax204	PROPN
ftr-431	895	12	deficiencies	deficiency	NOUN
ftr-431	895	13	.	.	PUNCT
ftr-431	896	1	because	because	SCONJ
ftr-431	896	2	a	a	DET
ftr-431	896	3	refund	refund	NOUN
ftr-431	896	4	of	of	ADP
ftr-431	896	5	estate	estate	NOUN
ftr-431	896	6	taxes	taxis	NOUN
ftr-431	896	7	based	base	VERB
ftr-431	896	8	on	on	ADP
ftr-431	896	9	the	the	DET
ftr-431	896	10	deduction	deduction	NOUN
ftr-431	896	11	of	of	ADP
ftr-431	896	12	the	the	DET
ftr-431	896	13	income	income	NOUN
ftr-431	896	14	tax	tax	NOUN
ftr-431	896	15	liability	liability	NOUN
ftr-431	896	16	was	be	AUX
ftr-431	896	17	time	time	NOUN
ftr-431	896	18	-	-	PUNCT
ftr-431	896	19	barred	bar	VERB
ftr-431	896	20	,	,	PUNCT
ftr-431	896	21	the	the	DET
ftr-431	896	22	estates	estate	NOUN
ftr-431	896	23	sought	seek	VERB
ftr-431	896	24	equitable	equitable	ADJ
ftr-431	896	25	recoupment	recoupment	NOUN
ftr-431	896	26	of	of	ADP
ftr-431	896	27	the	the	DET
ftr-431	896	28	barred	bar	VERB
ftr-431	896	29	estate	estate	NOUN
ftr-431	896	30	tax	tax	NOUN
ftr-431	896	31	overpayment	overpayment	NOUN
ftr-431	896	32	against	against	ADP
ftr-431	896	33	the	the	DET
ftr-431	896	34	conceded	concede	VERB
ftr-431	896	35	income	income	NOUN
ftr-431	896	36	tax	tax	NOUN
ftr-431	896	37	deficiency.205	deficiency.205	NOUN
ftr-431	896	38	in	in	ADP
ftr-431	896	39	orenstein	orenstein	PROPN
ftr-431	896	40	,	,	PUNCT
ftr-431	896	41	the	the	DET
ftr-431	896	42	tax	tax	NOUN
ftr-431	896	43	court	court	NOUN
ftr-431	896	44	considered	consider	VERB
ftr-431	896	45	continental	continental	ADJ
ftr-431	896	46	equities	equities	PROPN
ftr-431	896	47	,	,	PUNCT
ftr-431	896	48	inc	inc	PROPN
ftr-431	896	49	.	.	PROPN
ftr-431	897	1	v.	v.	PROPN
ftr-431	897	2	commissioner	commissioner	PROPN
ftr-431	897	3	,	,	PUNCT
ftr-431	898	1	in	in	ADP
ftr-431	898	2	which	which	PRON
ftr-431	898	3	the	the	DET
ftr-431	898	4	court	court	NOUN
ftr-431	898	5	of	of	ADP
ftr-431	898	6	appeals	appeal	NOUN
ftr-431	898	7	for	for	ADP
ftr-431	898	8	the	the	DET
ftr-431	898	9	fifth	fifth	ADJ
ftr-431	898	10	circuit	circuit	NOUN
ftr-431	898	11	had	have	AUX
ftr-431	898	12	stated,206	stated,206	VERB
ftr-431	898	13	“	"	PUNCT
ftr-431	898	14	the	the	DET
ftr-431	898	15	conclusion	conclusion	NOUN
ftr-431	898	16	that	that	SCONJ
ftr-431	898	17	the	the	DET
ftr-431	898	18	1969	1969	NUM
ftr-431	898	19	tax	tax	NOUN
ftr-431	898	20	reform	reform	NOUN
ftr-431	898	21	act	act	NOUN
ftr-431	899	1	[	[	X
ftr-431	899	2	establishing	establish	VERB
ftr-431	899	3	the	the	DET
ftr-431	899	4	tax	tax	NOUN
ftr-431	899	5	court	court	NOUN
ftr-431	899	6	as	as	ADP
ftr-431	899	7	an	an	DET
ftr-431	899	8	article	article	NOUN
ftr-431	899	9	i	i	PRON
ftr-431	899	10	court	court	NOUN
ftr-431	899	11	]	]	PUNCT
ftr-431	899	12	did	do	AUX
ftr-431	899	13	not	not	PART
ftr-431	899	14	grant	grant	VERB
ftr-431	899	15	the	the	DET
ftr-431	899	16	tax	tax	NOUN
ftr-431	899	17	court	court	NOUN
ftr-431	899	18	equitable	equitable	ADJ
ftr-431	899	19	jurisdiction	jurisdiction	NOUN
ftr-431	899	20	is	be	AUX
ftr-431	899	21	inescapable	inescapable	ADJ
ftr-431	899	22	.	.	PUNCT
ftr-431	900	1	the	the	DET
ftr-431	900	2	courts	court	NOUN
ftr-431	900	3	that	that	PRON
ftr-431	900	4	have	have	AUX
ftr-431	900	5	addressed	address	VERB
ftr-431	900	6	the	the	DET
ftr-431	900	7	issue	issue	NOUN
ftr-431	900	8	are	be	AUX
ftr-431	900	9	in	in	ADP
ftr-431	900	10	agreement	agreement	NOUN
ftr-431	900	11	without	without	ADP
ftr-431	900	12	[	[	X
ftr-431	900	13	sic	sic	ADJ
ftr-431	900	14	]	]	PUNCT
ftr-431	900	15	conclusion	conclusion	NOUN
ftr-431	900	16	that	that	SCONJ
ftr-431	900	17	the	the	DET
ftr-431	900	18	tax	tax	NOUN
ftr-431	900	19	court	court	NOUN
ftr-431	900	20	still	still	ADV
ftr-431	900	21	does	do	AUX
ftr-431	900	22	not	not	PART
ftr-431	900	23	possess	possess	VERB
ftr-431	900	24	jurisdiction	jurisdiction	NOUN
ftr-431	900	25	over	over	ADP
ftr-431	900	26	equitable	equitable	ADJ
ftr-431	900	27	claims	claim	NOUN
ftr-431	900	28	.	.	PUNCT
ftr-431	900	29	”	"	PUNCT
ftr-431	901	1	nonetheless	nonetheless	ADV
ftr-431	901	2	,	,	PUNCT
ftr-431	901	3	the	the	DET
ftr-431	901	4	tax	tax	NOUN
ftr-431	901	5	court	court	NOUN
ftr-431	901	6	did	do	AUX
ftr-431	901	7	not	not	PART
ftr-431	901	8	feel	feel	VERB
ftr-431	901	9	bound	bind	VERB
ftr-431	901	10	by207	by207	PROPN
ftr-431	901	11	continental	continental	PROPN
ftr-431	901	12	equities	equities	PROPN
ftr-431	901	13	,	,	PUNCT
ftr-431	901	14	inc	inc	PROPN
ftr-431	901	15	.	.	PROPN
ftr-431	902	1	because	because	SCONJ
ftr-431	902	2	of	of	ADP
ftr-431	902	3	the	the	DET
ftr-431	902	4	lack	lack	NOUN
ftr-431	902	5	of	of	ADP
ftr-431	902	6	factual	factual	ADJ
ftr-431	902	7	similarity	similarity	NOUN
ftr-431	902	8	of	of	ADP
ftr-431	902	9	the	the	DET
ftr-431	902	10	two	two	NUM
ftr-431	902	11	cases	case	NOUN
ftr-431	902	12	,	,	PUNCT
ftr-431	902	13	the	the	DET
ftr-431	902	14	intervening	intervene	VERB
ftr-431	902	15	passage	passage	NOUN
ftr-431	902	16	of	of	ADP
ftr-431	902	17	two	two	NUM
ftr-431	902	18	decades	decade	NOUN
ftr-431	902	19	during	during	ADP
ftr-431	902	20	which	which	PRON
ftr-431	902	21	the	the	DET
ftr-431	902	22	understanding	understanding	NOUN
ftr-431	902	23	of	of	ADP
ftr-431	902	24	equitable	equitable	ADJ
ftr-431	902	25	recoupment	recoupment	NOUN
ftr-431	902	26	had	have	AUX
ftr-431	902	27	evolved	evolve	VERB
ftr-431	902	28	,	,	PUNCT
ftr-431	902	29	and	and	CCONJ
ftr-431	902	30	the	the	DET
ftr-431	902	31	eleventh	eleventh	ADJ
ftr-431	902	32	circuit	circuit	NOUN
ftr-431	902	33	’s	’s	PART
ftr-431	902	34	decision	decision	NOUN
ftr-431	902	35	in	in	ADP
ftr-431	902	36	bokum	bokum	NOUN
ftr-431	902	37	v.	v.	ADP
ftr-431	902	38	commissioner	commissioner	NOUN
ftr-431	902	39	that	that	SCONJ
ftr-431	902	40	the	the	DET
ftr-431	902	41	tax	tax	NOUN
ftr-431	902	42	court	court	NOUN
ftr-431	902	43	had	have	AUX
ftr-431	902	44	jurisdiction	jurisdiction	NOUN
ftr-431	902	45	to	to	PART
ftr-431	902	46	apply	apply	VERB
ftr-431	902	47	a208	a208	PROPN
ftr-431	902	48	different	different	ADJ
ftr-431	902	49	equitable	equitable	ADJ
ftr-431	902	50	doctrine	doctrine	NOUN
ftr-431	902	51	,	,	PUNCT
ftr-431	902	52	equitable	equitable	ADJ
ftr-431	902	53	estoppel	estoppel	NOUN
ftr-431	902	54	.	.	PUNCT
ftr-431	903	1	thus	thus	ADV
ftr-431	903	2	,	,	PUNCT
ftr-431	903	3	in	in	ADP
ftr-431	903	4	orenstein	orenstein	ADJ
ftr-431	903	5	,	,	PUNCT
ftr-431	903	6	as	as	SCONJ
ftr-431	903	7	in209	in209	PROPN
ftr-431	903	8	bartels	bartel	VERB
ftr-431	903	9	,	,	PUNCT
ftr-431	903	10	the	the	DET
ftr-431	903	11	tax	tax	NOUN
ftr-431	903	12	court	court	NOUN
ftr-431	903	13	allowed	allow	VERB
ftr-431	903	14	recoupment	recoupment	NOUN
ftr-431	903	15	of	of	ADP
ftr-431	903	16	the	the	DET
ftr-431	903	17	otherwise	otherwise	ADV
ftr-431	903	18	barred	bar	VERB
ftr-431	903	19	estate	estate	NOUN
ftr-431	903	20	tax	tax	NOUN
ftr-431	903	21	against	against	ADP
ftr-431	903	22	the	the	DET
ftr-431	903	23	income	income	NOUN
ftr-431	903	24	tax	tax	NOUN
ftr-431	903	25	deficiencies.210	deficiencies.210	NOUN
ftr-431	903	26	199	199	NUM
ftr-431	903	27	.	.	PUNCT
ftr-431	904	1	i	i	PRON
ftr-431	904	2	d.	d.	PROPN
ftr-431	904	3	at	at	ADP
ftr-431	904	4	436	436	NUM
ftr-431	904	5	.	.	PUNCT
ftr-431	905	1	200	200	NUM
ftr-431	905	2	.	.	PUNCT
ftr-431	906	1	i	i	PRON
ftr-431	906	2	d.	d.	PROPN
ftr-431	906	3	at	at	ADP
ftr-431	906	4	435	435	NUM
ftr-431	906	5	.	.	PUNCT
ftr-431	907	1	201	201	NUM
ftr-431	907	2	.	.	PUNCT
ftr-431	908	1	79	79	NUM
ftr-431	908	2	t.c	t.c	PROPN
ftr-431	908	3	.	.	PROPN
ftr-431	908	4	memo	memo	NOUN
ftr-431	908	5	(	(	PUNCT
ftr-431	908	6	cch	cch	NOUN
ftr-431	908	7	)	)	PUNCT
ftr-431	908	8	1971	1971	NUM
ftr-431	908	9	(	(	PUNCT
ftr-431	908	10	2000	2000	NUM
ftr-431	908	11	)	)	PUNCT
ftr-431	908	12	.	.	PUNCT
ftr-431	909	1	202	202	NUM
ftr-431	909	2	.	.	PUNCT
ftr-431	910	1	i	i	PRON
ftr-431	910	2	d.	d.	PROPN
ftr-431	910	3	203	203	NUM
ftr-431	910	4	.	.	PUNCT
ftr-431	911	1	i	i	PRON
ftr-431	911	2	d.	d.	PROPN
ftr-431	911	3	204	204	NUM
ftr-431	911	4	.	.	PUNCT
ftr-431	912	1	i	i	PRON
ftr-431	912	2	d.	d.	PROPN
ftr-431	912	3	205	205	NUM
ftr-431	912	4	.	.	PUNCT
ftr-431	913	1	i	i	PRON
ftr-431	913	2	d.	d.	PROPN
ftr-431	913	3	206	206	NUM
ftr-431	913	4	.	.	PUNCT
ftr-431	914	1	551	551	NUM
ftr-431	914	2	f.2d	f.2d	SYM
ftr-431	914	3	74	74	NUM
ftr-431	914	4	(	(	PUNCT
ftr-431	914	5	5th	5th	ADJ
ftr-431	914	6	cir	cir	NOUN
ftr-431	914	7	.	.	PUNCT
ftr-431	914	8	1977	1977	NUM
ftr-431	914	9	)	)	PUNCT
ftr-431	914	10	.	.	PUNCT
ftr-431	915	1	cases	case	NOUN
ftr-431	915	2	decided	decide	VERB
ftr-431	915	3	by	by	ADP
ftr-431	915	4	the	the	DET
ftr-431	915	5	court	court	NOUN
ftr-431	915	6	of	of	ADP
ftr-431	915	7	appeals	appeal	NOUN
ftr-431	915	8	for	for	ADP
ftr-431	915	9	the	the	DET
ftr-431	915	10	fifth	fifth	ADJ
ftr-431	915	11	circuit	circuit	NOUN
ftr-431	915	12	prior	prior	ADV
ftr-431	915	13	to	to	ADP
ftr-431	915	14	october	october	PROPN
ftr-431	915	15	1	1	NUM
ftr-431	915	16	,	,	PUNCT
ftr-431	915	17	1981	1981	NUM
ftr-431	915	18	,	,	PUNCT
ftr-431	915	19	are	be	AUX
ftr-431	915	20	considered	consider	VERB
ftr-431	915	21	binding	binding	ADJ
ftr-431	915	22	precedent	precedent	NOUN
ftr-431	915	23	within	within	ADP
ftr-431	915	24	the	the	DET
ftr-431	915	25	eleventh	eleventh	ADJ
ftr-431	915	26	circuit	circuit	NOUN
ftr-431	915	27	.	.	PUNCT
ftr-431	916	1	see	see	VERB
ftr-431	916	2	bonner	bonner	PROPN
ftr-431	916	3	v.	v.	ADP
ftr-431	916	4	city	city	NOUN
ftr-431	916	5	of	of	ADP
ftr-431	916	6	prichard	prichard	NOUN
ftr-431	916	7	,	,	PUNCT
ftr-431	916	8	661	661	NUM
ftr-431	916	9	f.2d	f.2d	NOUN
ftr-431	916	10	1206	1206	NUM
ftr-431	916	11	,	,	PUNCT
ftr-431	916	12	1209	1209	NUM
ftr-431	916	13	(	(	PUNCT
ftr-431	916	14	11th	11th	ADJ
ftr-431	916	15	cir	cir	NOUN
ftr-431	916	16	.	.	PUNCT
ftr-431	916	17	1981	1981	NUM
ftr-431	916	18	)	)	PUNCT
ftr-431	916	19	.	.	PUNCT
ftr-431	917	1	207	207	NUM
ftr-431	917	2	.	.	PUNCT
ftr-431	918	1	continental	continental	ADJ
ftr-431	918	2	equities	equities	PROPN
ftr-431	918	3	,	,	PUNCT
ftr-431	918	4	inc	inc	PROPN
ftr-431	918	5	.	.	PROPN
ftr-431	918	6	,	,	PUNCT
ftr-431	918	7	551	551	NUM
ftr-431	918	8	f.2d	f.2d	X
ftr-431	918	9	at	at	ADP
ftr-431	918	10	84	84	NUM
ftr-431	918	11	.	.	PUNCT
ftr-431	919	1	208	208	NUM
ftr-431	919	2	.	.	X
ftr-431	919	3	992	992	NUM
ftr-431	919	4	f.2d	f.2d	SYM
ftr-431	919	5	1136	1136	NUM
ftr-431	919	6	(	(	PUNCT
ftr-431	919	7	11th	11th	ADJ
ftr-431	919	8	cir	cir	NOUN
ftr-431	919	9	.	.	PROPN
ftr-431	919	10	1993	1993	NUM
ftr-431	919	11	)	)	PUNCT
ftr-431	919	12	,	,	PUNCT
ftr-431	919	13	aff’g	aff’g	VERB
ftr-431	919	14	58	58	NUM
ftr-431	919	15	t.c	t.c	PROPN
ftr-431	919	16	.	.	PROPN
ftr-431	919	17	memo	memo	NOUN
ftr-431	919	18	(	(	PUNCT
ftr-431	919	19	cch	cch	PROPN
ftr-431	919	20	)	)	PUNCT
ftr-431	919	21	1183	1183	NUM
ftr-431	919	22	,	,	PUNCT
ftr-431	919	23	t.c	t.c	PROPN
ftr-431	919	24	.	.	PROPN
ftr-431	919	25	memo	memo	NOUN
ftr-431	919	26	(	(	PUNCT
ftr-431	919	27	ria	ria	PROPN
ftr-431	919	28	)	)	PUNCT
ftr-431	919	29	¶	¶	PROPN
ftr-431	919	30	90,021	90,021	NUM
ftr-431	919	31	(	(	PUNCT
ftr-431	919	32	1990	1990	NUM
ftr-431	919	33	)	)	PUNCT
ftr-431	919	34	.	.	PUNCT
ftr-431	920	1	209	209	NUM
ftr-431	920	2	.	.	PUNCT
ftr-431	921	1	orenstein	orenstein	PROPN
ftr-431	921	2	v.	v.	ADP
ftr-431	921	3	commissioner	commissioner	PROPN
ftr-431	921	4	,	,	PUNCT
ftr-431	921	5	79	79	NUM
ftr-431	921	6	t.c	t.c	PROPN
ftr-431	921	7	.	.	PROPN
ftr-431	921	8	memo	memo	NOUN
ftr-431	921	9	(	(	PUNCT
ftr-431	921	10	cch	cch	NOUN
ftr-431	921	11	)	)	PUNCT
ftr-431	921	12	1971	1971	NUM
ftr-431	921	13	(	(	PUNCT
ftr-431	921	14	2000	2000	NUM
ftr-431	921	15	)	)	PUNCT
ftr-431	921	16	.	.	PUNCT
ftr-431	922	1	210	210	NUM
ftr-431	922	2	.	.	PUNCT
ftr-431	923	1	see	see	VERB
ftr-431	923	2	i	i	PRON
ftr-431	923	3	d.	d.	PROPN
ftr-431	923	4	386	386	NUM
ftr-431	923	5	florida	florida	PROPN
ftr-431	923	6	tax	tax	NOUN
ftr-431	923	7	review	review	NOUN
ftr-431	923	8	[	[	X
ftr-431	923	9	vol	vol	NOUN
ftr-431	923	10	.	.	NOUN
ftr-431	923	11	5:5	5:5	NUM
ftr-431	923	12	estate	estate	NOUN
ftr-431	923	13	of	of	ADP
ftr-431	923	14	branson	branson	NOUN
ftr-431	923	15	presented	present	VERB
ftr-431	923	16	facts	fact	NOUN
ftr-431	923	17	similar	similar	ADJ
ftr-431	923	18	to	to	ADP
ftr-431	923	19	those	those	PRON
ftr-431	923	20	involved	involve	VERB
ftr-431	923	21	in	in	ADP
ftr-431	923	22	the	the	DET
ftr-431	923	23	mueller	mueller	PROPN
ftr-431	923	24	cases	case	NOUN
ftr-431	923	25	.	.	PUNCT
ftr-431	924	1	in	in	ADP
ftr-431	924	2	branson	branson	PROPN
ftr-431	924	3	,	,	PUNCT
ftr-431	924	4	the	the	DET
ftr-431	924	5	taxpayer	taxpayer	NOUN
ftr-431	924	6	-	-	PUNCT
ftr-431	924	7	estate	estate	NOUN
ftr-431	924	8	had	have	AUX
ftr-431	924	9	reported	report	VERB
ftr-431	924	10	certain	certain	ADJ
ftr-431	924	11	date	date	NOUN
ftr-431	924	12	-	-	PUNCT
ftr-431	924	13	ofdeath	ofdeath	NOUN
ftr-431	924	14	values	value	NOUN
ftr-431	924	15	of	of	ADP
ftr-431	924	16	the	the	DET
ftr-431	924	17	stock	stock	NOUN
ftr-431	924	18	in	in	ADP
ftr-431	924	19	two	two	NUM
ftr-431	924	20	companies	company	NOUN
ftr-431	924	21	,	,	PUNCT
ftr-431	924	22	savings	saving	NOUN
ftr-431	924	23	bank	bank	PROPN
ftr-431	924	24	of	of	ADP
ftr-431	924	25	mendocino	mendocino	PROPN
ftr-431	924	26	county	county	PROPN
ftr-431	924	27	and	and	CCONJ
ftr-431	924	28	bank	bank	PROPN
ftr-431	924	29	of	of	ADP
ftr-431	924	30	willits	willits	PROPN
ftr-431	924	31	.	.	PUNCT
ftr-431	925	1	the	the	DET
ftr-431	925	2	estate	estate	NOUN
ftr-431	925	3	sold	sell	VERB
ftr-431	925	4	some	some	PRON
ftr-431	925	5	of	of	ADP
ftr-431	925	6	the	the	DET
ftr-431	925	7	shares	share	NOUN
ftr-431	925	8	in	in	ADP
ftr-431	925	9	each211	each211	PROPN
ftr-431	925	10	company	company	NOUN
ftr-431	925	11	at	at	ADP
ftr-431	925	12	a	a	DET
ftr-431	925	13	gain	gain	NOUN
ftr-431	925	14	,	,	PUNCT
ftr-431	925	15	and	and	CCONJ
ftr-431	925	16	distributed	distribute	VERB
ftr-431	925	17	the	the	DET
ftr-431	925	18	proceeds	proceed	NOUN
ftr-431	925	19	to	to	ADP
ftr-431	925	20	the	the	DET
ftr-431	925	21	residuary	residuary	PROPN
ftr-431	925	22	legatee	legatee	NOUN
ftr-431	925	23	,	,	PUNCT
ftr-431	925	24	who	who	PRON
ftr-431	925	25	had	have	AUX
ftr-431	925	26	assumed	assume	VERB
ftr-431	925	27	individual	individual	ADJ
ftr-431	925	28	liability	liability	NOUN
ftr-431	925	29	for	for	ADP
ftr-431	925	30	the	the	DET
ftr-431	925	31	estate	estate	NOUN
ftr-431	925	32	taxes	taxis	NOUN
ftr-431	925	33	.	.	PUNCT
ftr-431	926	1	she	she	PRON
ftr-431	926	2	also	also	ADV
ftr-431	926	3	reported	report	VERB
ftr-431	926	4	the212	the212	PROPN
ftr-431	926	5	gain	gain	NOUN
ftr-431	926	6	on	on	ADP
ftr-431	926	7	her	her	PRON
ftr-431	926	8	federal	federal	ADJ
ftr-431	926	9	income	income	NOUN
ftr-431	926	10	tax	tax	NOUN
ftr-431	926	11	return	return	NOUN
ftr-431	926	12	and	and	CCONJ
ftr-431	926	13	paid	pay	VERB
ftr-431	926	14	the	the	DET
ftr-431	926	15	income	income	NOUN
ftr-431	926	16	tax	tax	NOUN
ftr-431	926	17	due	due	ADJ
ftr-431	926	18	.	.	PUNCT
ftr-431	927	1	the	the	DET
ftr-431	927	2	irs213	irs213	NOUN
ftr-431	927	3	determined	determine	VERB
ftr-431	927	4	a	a	DET
ftr-431	927	5	deficiency	deficiency	NOUN
ftr-431	927	6	in	in	ADP
ftr-431	927	7	estate	estate	NOUN
ftr-431	927	8	tax	tax	NOUN
ftr-431	927	9	liability	liability	NOUN
ftr-431	927	10	based	base	VERB
ftr-431	927	11	on	on	ADP
ftr-431	927	12	higher	high	ADJ
ftr-431	927	13	valuations	valuation	NOUN
ftr-431	927	14	of	of	ADP
ftr-431	927	15	the	the	DET
ftr-431	927	16	shares	share	NOUN
ftr-431	927	17	in	in	ADP
ftr-431	927	18	each	each	DET
ftr-431	927	19	company	company	NOUN
ftr-431	927	20	.	.	PUNCT
ftr-431	928	1	in	in	ADP
ftr-431	928	2	a	a	DET
ftr-431	928	3	memorandum	memorandum	NOUN
ftr-431	928	4	opinion	opinion	NOUN
ftr-431	928	5	,	,	PUNCT
ftr-431	928	6	the	the	DET
ftr-431	928	7	tax	tax	NOUN
ftr-431	928	8	court214	court214	PROPN
ftr-431	928	9	determined	determine	VERB
ftr-431	928	10	date	date	NOUN
ftr-431	928	11	-	-	PUNCT
ftr-431	928	12	of	of	ADP
ftr-431	928	13	-	-	PUNCT
ftr-431	928	14	death	death	NOUN
ftr-431	928	15	fair	fair	ADJ
ftr-431	928	16	market	market	NOUN
ftr-431	928	17	values	value	NOUN
ftr-431	928	18	that	that	PRON
ftr-431	928	19	lay	lie	VERB
ftr-431	928	20	between	between	ADP
ftr-431	928	21	the	the	DET
ftr-431	928	22	amounts	amount	NOUN
ftr-431	928	23	asserted	assert	VERB
ftr-431	928	24	by	by	ADP
ftr-431	928	25	the	the	DET
ftr-431	928	26	estate	estate	NOUN
ftr-431	928	27	and	and	CCONJ
ftr-431	928	28	the	the	DET
ftr-431	928	29	irs	irs	PROPN
ftr-431	928	30	.	.	PUNCT
ftr-431	929	1	that	that	PRON
ftr-431	929	2	resulted	result	VERB
ftr-431	929	3	in	in	ADP
ftr-431	929	4	a	a	DET
ftr-431	929	5	deficiency	deficiency	NOUN
ftr-431	929	6	in	in	ADP
ftr-431	929	7	estate	estate	NOUN
ftr-431	929	8	tax215	tax215	NOUN
ftr-431	929	9	and	and	CCONJ
ftr-431	929	10	an	an	DET
ftr-431	929	11	overpayment	overpayment	NOUN
ftr-431	929	12	of	of	ADP
ftr-431	929	13	income	income	NOUN
ftr-431	929	14	tax	tax	NOUN
ftr-431	929	15	on	on	ADP
ftr-431	929	16	the	the	DET
ftr-431	929	17	gains	gain	NOUN
ftr-431	929	18	from	from	ADP
ftr-431	929	19	sale	sale	NOUN
ftr-431	929	20	.	.	PUNCT
ftr-431	930	1	refund	refund	NOUN
ftr-431	930	2	of	of	ADP
ftr-431	930	3	the216	the216	VERB
ftr-431	930	4	overpayment	overpayment	NOUN
ftr-431	930	5	of	of	ADP
ftr-431	930	6	income	income	NOUN
ftr-431	930	7	taxes	taxis	NOUN
ftr-431	930	8	was	be	AUX
ftr-431	930	9	barred	bar	VERB
ftr-431	930	10	by	by	ADP
ftr-431	930	11	the	the	DET
ftr-431	930	12	statute	statute	NOUN
ftr-431	930	13	of	of	ADP
ftr-431	930	14	limitations	limitation	NOUN
ftr-431	930	15	,	,	PUNCT
ftr-431	930	16	so	so	SCONJ
ftr-431	930	17	the	the	DET
ftr-431	930	18	estate	estate	NOUN
ftr-431	930	19	asserted	assert	VERB
ftr-431	930	20	its	its	PRON
ftr-431	930	21	entitlement	entitlement	NOUN
ftr-431	930	22	to	to	PART
ftr-431	930	23	equitable	equitable	VERB
ftr-431	930	24	recoupment	recoupment	NOUN
ftr-431	930	25	,	,	PUNCT
ftr-431	930	26	based	base	VERB
ftr-431	930	27	on	on	ADP
ftr-431	930	28	estate	estate	NOUN
ftr-431	930	29	of	of	ADP
ftr-431	930	30	mueller.217	mueller.217	NOUN
ftr-431	930	31	in	in	ADP
ftr-431	930	32	deciding	decide	VERB
ftr-431	930	33	estate	estate	NOUN
ftr-431	930	34	of	of	ADP
ftr-431	930	35	branson	branson	PROPN
ftr-431	930	36	,	,	PUNCT
ftr-431	930	37	the	the	DET
ftr-431	930	38	tax	tax	NOUN
ftr-431	930	39	court	court	NOUN
ftr-431	930	40	considered	consider	VERB
ftr-431	930	41	mohawk	mohawk	PROPN
ftr-431	930	42	petroleum	petroleum	PROPN
ftr-431	930	43	co.	co.	PROPN
ftr-431	931	1	v.	v.	PROPN
ftr-431	931	2	commissioner	commissioner	PROPN
ftr-431	931	3	,	,	PUNCT
ftr-431	931	4	in	in	ADP
ftr-431	931	5	which	which	PRON
ftr-431	931	6	the	the	DET
ftr-431	931	7	ninth	ninth	ADJ
ftr-431	931	8	circuit	circuit	NOUN
ftr-431	931	9	had	have	AUX
ftr-431	931	10	held	hold	VERB
ftr-431	931	11	that,218	that,218	NOUN
ftr-431	931	12	under	under	ADP
ftr-431	931	13	gooch	gooch	PROPN
ftr-431	931	14	milling	milling	NOUN
ftr-431	931	15	&	&	CCONJ
ftr-431	931	16	elevator	elevator	PROPN
ftr-431	931	17	co.	co.	PROPN
ftr-431	931	18	,	,	PUNCT
ftr-431	931	19	the	the	DET
ftr-431	931	20	board	board	NOUN
ftr-431	931	21	of	of	ADP
ftr-431	931	22	tax	tax	NOUN
ftr-431	931	23	appeals	appeal	NOUN
ftr-431	931	24	lacked	lack	VERB
ftr-431	931	25	jurisdiction	jurisdiction	NOUN
ftr-431	931	26	to	to	PART
ftr-431	931	27	consider	consider	VERB
ftr-431	931	28	equitable	equitable	ADJ
ftr-431	931	29	recoupment	recoupment	NOUN
ftr-431	931	30	of	of	ADP
ftr-431	931	31	income	income	NOUN
ftr-431	931	32	taxes	taxis	NOUN
ftr-431	931	33	.	.	PUNCT
ftr-431	932	1	the	the	DET
ftr-431	932	2	tax	tax	NOUN
ftr-431	932	3	court219	court219	PROPN
ftr-431	932	4	held	hold	VERB
ftr-431	932	5	that	that	SCONJ
ftr-431	932	6	gooch	gooch	PROPN
ftr-431	932	7	milling	milling	NOUN
ftr-431	932	8	,	,	PUNCT
ftr-431	932	9	a	a	DET
ftr-431	932	10	case	case	NOUN
ftr-431	932	11	addressing	address	VERB
ftr-431	932	12	the	the	DET
ftr-431	932	13	board	board	NOUN
ftr-431	932	14	of	of	ADP
ftr-431	932	15	tax	tax	NOUN
ftr-431	932	16	appeals	appeal	NOUN
ftr-431	932	17	(	(	PUNCT
ftr-431	932	18	an	an	DET
ftr-431	932	19	executive	executive	ADJ
ftr-431	932	20	agency	agency	NOUN
ftr-431	932	21	)	)	PUNCT
ftr-431	932	22	,	,	PUNCT
ftr-431	932	23	did	do	AUX
ftr-431	932	24	not	not	PART
ftr-431	932	25	apply	apply	VERB
ftr-431	932	26	to	to	ADP
ftr-431	932	27	the	the	DET
ftr-431	932	28	tax	tax	NOUN
ftr-431	932	29	court	court	NOUN
ftr-431	932	30	(	(	PUNCT
ftr-431	932	31	an	an	DET
ftr-431	932	32	article	article	NOUN
ftr-431	932	33	i	i	NOUN
ftr-431	932	34	court	court	PROPN
ftr-431	932	35	)	)	PUNCT
ftr-431	932	36	.	.	PUNCT
ftr-431	933	1	accordingly	accordingly	ADV
ftr-431	933	2	,	,	PUNCT
ftr-431	933	3	it	it	PRON
ftr-431	933	4	found	find	VERB
ftr-431	933	5	that	that	SCONJ
ftr-431	933	6	the	the	DET
ftr-431	933	7	ninth	ninth	ADJ
ftr-431	933	8	circuit	circuit	NOUN
ftr-431	933	9	lacked	lack	VERB
ftr-431	933	10	precedent	precedent	NOUN
ftr-431	933	11	squarely	squarely	ADV
ftr-431	933	12	on	on	ADP
ftr-431	933	13	point	point	NOUN
ftr-431	933	14	.	.	PUNCT
ftr-431	934	1	the	the	DET
ftr-431	934	2	tax	tax	NOUN
ftr-431	934	3	court	court	NOUN
ftr-431	934	4	then	then	ADV
ftr-431	934	5	followed	follow	VERB
ftr-431	934	6	its	its	PRON
ftr-431	934	7	decision	decision	NOUN
ftr-431	934	8	in	in	ADP
ftr-431	934	9	mueller	mueller	PROPN
ftr-431	934	10	ii	ii	PROPN
ftr-431	934	11	,	,	PUNCT
ftr-431	934	12	allowing220	allowing220	ADP
ftr-431	934	13	recoupment.221	recoupment.221	VERB
ftr-431	934	14	the	the	DET
ftr-431	934	15	court	court	NOUN
ftr-431	934	16	of	of	ADP
ftr-431	934	17	appeals	appeal	NOUN
ftr-431	934	18	for	for	ADP
ftr-431	934	19	the	the	DET
ftr-431	934	20	ninth	ninth	ADJ
ftr-431	934	21	circuit	circuit	NOUN
ftr-431	934	22	recently	recently	ADV
ftr-431	934	23	affirmed	affirm	VERB
ftr-431	934	24	estate	estate	NOUN
ftr-431	934	25	of	of	ADP
ftr-431	934	26	branson	branson	PROPN
ftr-431	934	27	,	,	PUNCT
ftr-431	934	28	holding	hold	VERB
ftr-431	934	29	that	that	SCONJ
ftr-431	934	30	the	the	DET
ftr-431	934	31	tax	tax	NOUN
ftr-431	934	32	court	court	NOUN
ftr-431	934	33	had	have	VERB
ftr-431	934	34	the	the	DET
ftr-431	934	35	power	power	NOUN
ftr-431	934	36	to	to	PART
ftr-431	934	37	apply	apply	VERB
ftr-431	934	38	equitable	equitable	ADJ
ftr-431	934	39	recoupment	recoupment	NOUN
ftr-431	934	40	,	,	PUNCT
ftr-431	934	41	and	and	CCONJ
ftr-431	934	42	that	that	SCONJ
ftr-431	934	43	it	it	PRON
ftr-431	934	44	properly	properly	ADV
ftr-431	934	45	applied	apply	VERB
ftr-431	934	46	it	it	PRON
ftr-431	934	47	in	in	ADP
ftr-431	934	48	the	the	DET
ftr-431	934	49	branson	branson	PROPN
ftr-431	934	50	case	case	NOUN
ftr-431	934	51	.	.	PUNCT
ftr-431	935	1	this	this	DET
ftr-431	935	2	decision222	decision222	NOUN
ftr-431	935	3	has	have	AUX
ftr-431	935	4	created	create	VERB
ftr-431	935	5	a	a	DET
ftr-431	935	6	circuit	circuit	NOUN
ftr-431	935	7	split	split	VERB
ftr-431	935	8	with	with	ADP
ftr-431	935	9	the	the	DET
ftr-431	935	10	court	court	NOUN
ftr-431	935	11	of	of	ADP
ftr-431	935	12	appeals	appeal	NOUN
ftr-431	935	13	for	for	ADP
ftr-431	935	14	the	the	DET
ftr-431	935	15	sixth	sixth	ADJ
ftr-431	935	16	circuit	circuit	NOUN
ftr-431	935	17	.	.	PUNCT
ftr-431	936	1	the223	the223	PROPN
ftr-431	936	2	ninth	ninth	ADJ
ftr-431	936	3	circuit	circuit	PROPN
ftr-431	936	4	’s	’s	PART
ftr-431	936	5	reasoning	reasoning	NOUN
ftr-431	936	6	in	in	ADP
ftr-431	936	7	branson	branson	PROPN
ftr-431	936	8	hinged	hinge	VERB
ftr-431	936	9	on	on	ADP
ftr-431	936	10	its	its	PRON
ftr-431	936	11	view	view	NOUN
ftr-431	936	12	that	that	SCONJ
ftr-431	936	13	it	it	PRON
ftr-431	936	14	would	would	AUX
ftr-431	936	15	be	be	AUX
ftr-431	936	16	unfair	unfair	ADJ
ftr-431	936	17	to	to	ADP
ftr-431	936	18	taxpayers	taxpayer	NOUN
ftr-431	936	19	not	not	PART
ftr-431	936	20	to	to	PART
ftr-431	936	21	have	have	VERB
ftr-431	936	22	the	the	DET
ftr-431	936	23	option	option	NOUN
ftr-431	936	24	to	to	PART
ftr-431	936	25	raise	raise	VERB
ftr-431	936	26	an	an	DET
ftr-431	936	27	equitable	equitable	ADJ
ftr-431	936	28	recoupment	recoupment	NOUN
ftr-431	936	29	claim	claim	NOUN
ftr-431	936	30	in	in	ADP
ftr-431	936	31	tax	tax	NOUN
ftr-431	936	32	court	court	NOUN
ftr-431	936	33	,	,	PUNCT
ftr-431	936	34	the	the	DET
ftr-431	936	35	sole	sole	ADJ
ftr-431	936	36	forum	forum	NOUN
ftr-431	936	37	not	not	PART
ftr-431	936	38	requiring	require	VERB
ftr-431	936	39	advance	advance	ADJ
ftr-431	936	40	payment	payment	NOUN
ftr-431	936	41	of	of	ADP
ftr-431	936	42	litigated	litigated	ADJ
ftr-431	936	43	taxes	taxis	NOUN
ftr-431	936	44	.	.	PUNCT
ftr-431	937	1	the	the	DET
ftr-431	937	2	211	211	NUM
ftr-431	937	3	.	.	PUNCT
ftr-431	937	4	estate	estate	NOUN
ftr-431	937	5	of	of	ADP
ftr-431	937	6	branson	branson	PROPN
ftr-431	937	7	,	,	PUNCT
ftr-431	937	8	113	113	NUM
ftr-431	937	9	t.c	t.c	PROPN
ftr-431	937	10	.	.	PROPN
ftr-431	937	11	6	6	NUM
ftr-431	937	12	,	,	PUNCT
ftr-431	937	13	6	6	NUM
ftr-431	937	14	(	(	PUNCT
ftr-431	937	15	1999	1999	NUM
ftr-431	937	16	)	)	PUNCT
ftr-431	937	17	,	,	PUNCT
ftr-431	937	18	aff’d	aff’d	VERB
ftr-431	937	19	264	264	NUM
ftr-431	937	20	f.3d	f.3d	NUM
ftr-431	937	21	904	904	NUM
ftr-431	937	22	(	(	PUNCT
ftr-431	937	23	9th	9th	ADJ
ftr-431	937	24	cir	cir	NOUN
ftr-431	937	25	.	.	PUNCT
ftr-431	937	26	2001	2001	NUM
ftr-431	937	27	)	)	PUNCT
ftr-431	937	28	.	.	PUNCT
ftr-431	938	1	212	212	NUM
ftr-431	938	2	.	.	PUNCT
ftr-431	939	1	i	i	PRON
ftr-431	939	2	d.	d.	PROPN
ftr-431	939	3	at	at	ADP
ftr-431	939	4	7	7	NUM
ftr-431	939	5	.	.	NOUN
ftr-431	939	6	213	213	NUM
ftr-431	939	7	.	.	PUNCT
ftr-431	940	1	i	i	PRON
ftr-431	940	2	d.	d.	PROPN
ftr-431	940	3	at	at	ADP
ftr-431	940	4	7	7	NUM
ftr-431	940	5	-	-	SYM
ftr-431	940	6	8	8	NUM
ftr-431	940	7	.	.	PUNCT
ftr-431	941	1	214	214	NUM
ftr-431	941	2	.	.	PUNCT
ftr-431	942	1	i	i	PRON
ftr-431	942	2	d.	d.	PROPN
ftr-431	942	3	at	at	ADP
ftr-431	942	4	9	9	NUM
ftr-431	942	5	.	.	PUNCT
ftr-431	942	6	215	215	NUM
ftr-431	942	7	.	.	PUNCT
ftr-431	943	1	see	see	VERB
ftr-431	943	2	estate	estate	NOUN
ftr-431	943	3	of	of	ADP
ftr-431	943	4	branson	branson	PROPN
ftr-431	943	5	v.	v.	PROPN
ftr-431	943	6	commissioner	commissioner	PROPN
ftr-431	943	7	,	,	PUNCT
ftr-431	944	1	78	78	NUM
ftr-431	944	2	t.c	t.c	PROPN
ftr-431	944	3	.	.	PROPN
ftr-431	944	4	memo	memo	NOUN
ftr-431	944	5	(	(	PUNCT
ftr-431	944	6	cch	cch	NOUN
ftr-431	944	7	)	)	PUNCT
ftr-431	944	8	78	78	NUM
ftr-431	944	9	,	,	PUNCT
ftr-431	944	10	t.c	t.c	PROPN
ftr-431	944	11	.	.	PROPN
ftr-431	944	12	memo	memo	NOUN
ftr-431	944	13	(	(	PUNCT
ftr-431	944	14	ria	ria	PROPN
ftr-431	944	15	)	)	PUNCT
ftr-431	944	16	¶	¶	PROPN
ftr-431	944	17	99,231	99,231	NUM
ftr-431	944	18	(	(	PUNCT
ftr-431	944	19	1999	1999	NUM
ftr-431	944	20	)	)	PUNCT
ftr-431	944	21	.	.	PUNCT
ftr-431	945	1	216	216	NUM
ftr-431	945	2	.	.	PUNCT
ftr-431	945	3	estate	estate	NOUN
ftr-431	945	4	of	of	ADP
ftr-431	945	5	branson	branson	PROPN
ftr-431	945	6	,	,	PUNCT
ftr-431	945	7	113	113	NUM
ftr-431	945	8	t.c	t.c	PROPN
ftr-431	945	9	.	.	PUNCT
ftr-431	946	1	at	at	ADP
ftr-431	946	2	9	9	NUM
ftr-431	946	3	.	.	PUNCT
ftr-431	946	4	217	217	NUM
ftr-431	946	5	.	.	PUNCT
ftr-431	947	1	i	i	PRON
ftr-431	947	2	d.	d.	PROPN
ftr-431	947	3	218	218	NUM
ftr-431	947	4	.	.	PUNCT
ftr-431	947	5	148	148	NUM
ftr-431	947	6	f.2d	f.2d	ADP
ftr-431	947	7	957	957	NUM
ftr-431	947	8	,	,	PUNCT
ftr-431	947	9	959	959	NUM
ftr-431	947	10	(	(	PUNCT
ftr-431	947	11	9th	9th	ADJ
ftr-431	947	12	cir	cir	NOUN
ftr-431	947	13	.	.	PROPN
ftr-431	947	14	1945	1945	NUM
ftr-431	947	15	)	)	PUNCT
ftr-431	947	16	,	,	PUNCT
ftr-431	947	17	aff’g	aff’g	PROPN
ftr-431	947	18	47	47	NUM
ftr-431	947	19	b.t.a	b.t.a	NOUN
ftr-431	947	20	.	.	PROPN
ftr-431	947	21	952	952	NUM
ftr-431	947	22	(	(	PUNCT
ftr-431	947	23	1942	1942	NUM
ftr-431	947	24	)	)	PUNCT
ftr-431	947	25	.	.	PUNCT
ftr-431	948	1	219	219	NUM
ftr-431	948	2	.	.	PUNCT
ftr-431	949	1	see	see	VERB
ftr-431	949	2	i	i	PRON
ftr-431	949	3	d.	d.	PROPN
ftr-431	949	4	at	at	ADP
ftr-431	949	5	959	959	NUM
ftr-431	949	6	.	.	NOUN
ftr-431	949	7	220	220	NUM
ftr-431	949	8	.	.	PUNCT
ftr-431	949	9	estate	estate	NOUN
ftr-431	949	10	of	of	ADP
ftr-431	949	11	branson	branson	PROPN
ftr-431	949	12	,	,	PUNCT
ftr-431	949	13	113	113	NUM
ftr-431	949	14	t.c	t.c	PROPN
ftr-431	949	15	.	.	PUNCT
ftr-431	950	1	at	at	ADP
ftr-431	950	2	13	13	NUM
ftr-431	950	3	.	.	PUNCT
ftr-431	951	1	221	221	NUM
ftr-431	951	2	.	.	PUNCT
ftr-431	952	1	see	see	VERB
ftr-431	952	2	i	i	PRON
ftr-431	952	3	d.	d.	PROPN
ftr-431	952	4	at	at	ADP
ftr-431	952	5	36	36	NUM
ftr-431	952	6	.	.	PUNCT
ftr-431	953	1	222	222	NUM
ftr-431	953	2	.	.	PUNCT
ftr-431	954	1	estate	estate	NOUN
ftr-431	954	2	of	of	ADP
ftr-431	954	3	branson	branson	PROPN
ftr-431	954	4	v.	v.	PROPN
ftr-431	954	5	commissioner	commissioner	PROPN
ftr-431	954	6	,	,	PUNCT
ftr-431	954	7	264	264	NUM
ftr-431	954	8	f.3d	f.3d	NUM
ftr-431	954	9	904	904	NUM
ftr-431	954	10	(	(	PUNCT
ftr-431	954	11	9th	9th	ADJ
ftr-431	954	12	cir	cir	NOUN
ftr-431	954	13	.	.	PUNCT
ftr-431	954	14	2001	2001	NUM
ftr-431	954	15	)	)	PUNCT
ftr-431	954	16	.	.	PUNCT
ftr-431	955	1	223	223	NUM
ftr-431	955	2	.	.	PUNCT
ftr-431	956	1	see	see	VERB
ftr-431	956	2	mueller	mueller	PROPN
ftr-431	956	3	v.	v.	PROPN
ftr-431	956	4	commissioner	commissioner	PROPN
ftr-431	956	5	,	,	PUNCT
ftr-431	956	6	153	153	NUM
ftr-431	956	7	f.3d	f.3d	NUM
ftr-431	956	8	302	302	NUM
ftr-431	956	9	(	(	PUNCT
ftr-431	956	10	6th	6th	ADJ
ftr-431	956	11	cir	cir	NOUN
ftr-431	956	12	.	.	PUNCT
ftr-431	956	13	1998	1998	NUM
ftr-431	956	14	)	)	PUNCT
ftr-431	956	15	.	.	PUNCT
ftr-431	957	1	2001	2001	NUM
ftr-431	957	2	]	]	PUNCT
ftr-431	957	3	equity	equity	NOUN
ftr-431	957	4	and	and	CCONJ
ftr-431	957	5	the	the	DET
ftr-431	957	6	article	article	NOUN
ftr-431	957	7	i	i	PRON
ftr-431	957	8	court	court	VERB
ftr-431	957	9	387	387	NUM
ftr-431	957	10	branson	branson	PROPN
ftr-431	957	11	court	court	PROPN
ftr-431	957	12	accordingly	accordingly	ADV
ftr-431	957	13	found	find	VERB
ftr-431	957	14	a	a	DET
ftr-431	957	15	“	"	PUNCT
ftr-431	957	16	presumption	presumption	NOUN
ftr-431	957	17	”	"	PUNCT
ftr-431	957	18	of	of	ADP
ftr-431	957	19	equivalent	equivalent	ADJ
ftr-431	957	20	authority	authority	NOUN
ftr-431	957	21	of	of	ADP
ftr-431	957	22	the	the	DET
ftr-431	957	23	tax	tax	NOUN
ftr-431	957	24	court	court	NOUN
ftr-431	957	25	and	and	CCONJ
ftr-431	957	26	the	the	DET
ftr-431	957	27	district	district	NOUN
ftr-431	957	28	courts	court	NOUN
ftr-431	957	29	,	,	PUNCT
ftr-431	957	30	and	and	CCONJ
ftr-431	957	31	held	hold	VERB
ftr-431	957	32	that	that	SCONJ
ftr-431	957	33	“	"	PUNCT
ftr-431	957	34	[	[	X
ftr-431	957	35	t]o	t]o	NOUN
ftr-431	957	36	rebut	rebut	VERB
ftr-431	957	37	this	this	DET
ftr-431	957	38	presumption	presumption	NOUN
ftr-431	957	39	.	.	PUNCT
ftr-431	957	40	.	.	PUNCT
ftr-431	957	41	.	.	PUNCT
ftr-431	958	1	the	the	DET
ftr-431	958	2	commissioner	commissioner	NOUN
ftr-431	958	3	must	must	AUX
ftr-431	958	4	find	find	VERB
ftr-431	958	5	specific	specific	ADJ
ftr-431	958	6	support	support	NOUN
ftr-431	958	7	in	in	ADP
ftr-431	958	8	the	the	DET
ftr-431	958	9	provisions	provision	NOUN
ftr-431	958	10	of	of	ADP
ftr-431	958	11	the	the	DET
ftr-431	958	12	tax	tax	NOUN
ftr-431	958	13	code	code	NOUN
ftr-431	958	14	.	.	PUNCT
ftr-431	958	15	.	.	PUNCT
ftr-431	958	16	.	.	PUNCT
ftr-431	958	17	.	.	PUNCT
ftr-431	958	18	”	"	PUNCT
ftr-431	959	1	because	because	SCONJ
ftr-431	959	2	the	the	DET
ftr-431	959	3	ninth	ninth	ADJ
ftr-431	959	4	circuit	circuit	NOUN
ftr-431	959	5	did	do	AUX
ftr-431	959	6	not	not	PART
ftr-431	959	7	find	find	VERB
ftr-431	959	8	a	a	DET
ftr-431	959	9	bar	bar	NOUN
ftr-431	959	10	to	to	ADP
ftr-431	959	11	equitable224	equitable224	PROPN
ftr-431	959	12	recoupment	recoupment	NOUN
ftr-431	959	13	in	in	ADP
ftr-431	959	14	the	the	DET
ftr-431	959	15	code	code	NOUN
ftr-431	959	16	,	,	PUNCT
ftr-431	959	17	it	it	PRON
ftr-431	959	18	held	hold	VERB
ftr-431	959	19	that	that	SCONJ
ftr-431	959	20	the	the	DET
ftr-431	959	21	tax	tax	NOUN
ftr-431	959	22	court	court	NOUN
ftr-431	959	23	may	may	AUX
ftr-431	959	24	apply	apply	VERB
ftr-431	959	25	equitable225	equitable225	PROPN
ftr-431	959	26	recoupment	recoupment	NOUN
ftr-431	959	27	.	.	PUNCT
ftr-431	960	1	this	this	DET
ftr-431	960	2	“	"	PUNCT
ftr-431	960	3	parallelism	parallelism	NOUN
ftr-431	960	4	fallacy	fallacy	NOUN
ftr-431	960	5	”	"	PUNCT
ftr-431	960	6	is	be	AUX
ftr-431	960	7	debunked	debunk	VERB
ftr-431	960	8	below.226	below.226	NUM
ftr-431	960	9	the	the	DET
ftr-431	960	10	ninth	ninth	ADJ
ftr-431	960	11	circuit	circuit	NOUN
ftr-431	960	12	discussed	discuss	VERB
ftr-431	960	13	mueller	mueller	NOUN
ftr-431	960	14	in	in	ADP
ftr-431	960	15	a	a	DET
ftr-431	960	16	footnote	footnote	NOUN
ftr-431	960	17	.	.	PUNCT
ftr-431	961	1	it	it	PRON
ftr-431	961	2	stated	state	VERB
ftr-431	961	3	that	that	SCONJ
ftr-431	961	4	its227	its227	PROPN
ftr-431	961	5	reading	reading	NOUN
ftr-431	961	6	of	of	ADP
ftr-431	961	7	section	section	NOUN
ftr-431	961	8	6214(b	6214(b	NOUN
ftr-431	961	9	)	)	PUNCT
ftr-431	961	10	disagreed	disagree	VERB
ftr-431	961	11	with	with	ADP
ftr-431	961	12	that	that	PRON
ftr-431	961	13	of	of	ADP
ftr-431	961	14	the	the	DET
ftr-431	961	15	mueller	mueller	PROPN
ftr-431	961	16	court	court	PROPN
ftr-431	961	17	.	.	PUNCT
ftr-431	962	1	it	it	PRON
ftr-431	962	2	also	also	ADV
ftr-431	962	3	seemed	seem	VERB
ftr-431	962	4	to	to	PART
ftr-431	962	5	distinguish	distinguish	VERB
ftr-431	962	6	mueller	mueller	NOUN
ftr-431	962	7	on	on	ADP
ftr-431	962	8	the	the	DET
ftr-431	962	9	ground	ground	NOUN
ftr-431	962	10	that	that	SCONJ
ftr-431	962	11	the	the	DET
ftr-431	962	12	income	income	NOUN
ftr-431	962	13	tax	tax	NOUN
ftr-431	962	14	and	and	CCONJ
ftr-431	962	15	estate	estate	NOUN
ftr-431	962	16	tax	tax	NOUN
ftr-431	962	17	in	in	ADP
ftr-431	962	18	mueller	mueller	PROPN
ftr-431	962	19	related	relate	VERB
ftr-431	962	20	to	to	ADP
ftr-431	962	21	two	two	NUM
ftr-431	962	22	different	different	ADJ
ftr-431	962	23	tax	tax	NOUN
ftr-431	962	24	years	year	NOUN
ftr-431	962	25	,	,	PUNCT
ftr-431	962	26	unlike	unlike	ADP
ftr-431	962	27	in	in	ADP
ftr-431	962	28	branson	branson	PROPN
ftr-431	962	29	.	.	PUNCT
ftr-431	963	1	apparently,228	apparently,228	PROPN
ftr-431	963	2	the	the	DET
ftr-431	963	3	ninth	ninth	ADJ
ftr-431	963	4	circuit	circuit	NOUN
ftr-431	963	5	found	find	VERB
ftr-431	963	6	significant	significant	ADJ
ftr-431	963	7	the	the	DET
ftr-431	963	8	fact	fact	NOUN
ftr-431	963	9	that	that	SCONJ
ftr-431	963	10	in	in	ADP
ftr-431	963	11	branson	branson	PROPN
ftr-431	963	12	,	,	PUNCT
ftr-431	963	13	the	the	DET
ftr-431	963	14	estate	estate	NOUN
ftr-431	963	15	tax	tax	NOUN
ftr-431	963	16	had	have	AUX
ftr-431	963	17	been	be	AUX
ftr-431	963	18	paid	pay	VERB
ftr-431	963	19	in	in	ADP
ftr-431	963	20	1992	1992	NUM
ftr-431	963	21	(	(	PUNCT
ftr-431	963	22	though	though	SCONJ
ftr-431	963	23	the	the	DET
ftr-431	963	24	decedent	decedent	NOUN
ftr-431	963	25	died	die	VERB
ftr-431	963	26	in	in	ADP
ftr-431	963	27	1991	1991	NUM
ftr-431	963	28	)	)	PUNCT
ftr-431	963	29	and	and	CCONJ
ftr-431	963	30	the	the	DET
ftr-431	963	31	income	income	NOUN
ftr-431	963	32	tax	tax	NOUN
ftr-431	963	33	year229	year229	PROPN
ftr-431	963	34	in	in	ADP
ftr-431	963	35	question	question	NOUN
ftr-431	963	36	was	be	AUX
ftr-431	963	37	1992	1992	NUM
ftr-431	963	38	(	(	PUNCT
ftr-431	963	39	though	though	SCONJ
ftr-431	963	40	the	the	DET
ftr-431	963	41	income	income	NOUN
ftr-431	963	42	tax	tax	NOUN
ftr-431	963	43	was	be	AUX
ftr-431	963	44	paid	pay	VERB
ftr-431	963	45	in	in	ADP
ftr-431	963	46	1993	1993	NUM
ftr-431	963	47	)	)	PUNCT
ftr-431	963	48	.	.	PUNCT
ftr-431	964	1	the	the	DET
ftr-431	964	2	court230	court230	PROPN
ftr-431	964	3	stated	state	VERB
ftr-431	964	4	,	,	PUNCT
ftr-431	964	5	“	"	PUNCT
ftr-431	964	6	[	[	X
ftr-431	964	7	w]e	w]e	NOUN
ftr-431	964	8	have	have	AUX
ftr-431	964	9	no	no	DET
ftr-431	964	10	occasion	occasion	NOUN
ftr-431	964	11	to	to	PART
ftr-431	964	12	pass	pass	VERB
ftr-431	964	13	upon	upon	SCONJ
ftr-431	964	14	the	the	DET
ftr-431	964	15	question	question	NOUN
ftr-431	964	16	whether	whether	SCONJ
ftr-431	964	17	the	the	DET
ftr-431	964	18	tax	tax	NOUN
ftr-431	964	19	court	court	NOUN
ftr-431	964	20	would	would	AUX
ftr-431	964	21	have	have	AUX
ftr-431	964	22	jurisdiction	jurisdiction	NOUN
ftr-431	964	23	to	to	PART
ftr-431	964	24	consider	consider	VERB
ftr-431	964	25	an	an	DET
ftr-431	964	26	equitable	equitable	ADJ
ftr-431	964	27	recoupment	recoupment	NOUN
ftr-431	964	28	claim	claim	NOUN
ftr-431	964	29	where	where	SCONJ
ftr-431	964	30	the	the	DET
ftr-431	964	31	tax	tax	NOUN
ftr-431	964	32	sought	seek	VERB
ftr-431	964	33	to	to	PART
ftr-431	964	34	be	be	AUX
ftr-431	964	35	recouped	recoup	VERB
ftr-431	964	36	was	be	AUX
ftr-431	964	37	from	from	ADP
ftr-431	964	38	a	a	DET
ftr-431	964	39	previous	previous	ADJ
ftr-431	964	40	tax	tax	NOUN
ftr-431	964	41	year	year	NOUN
ftr-431	964	42	.	.	PUNCT
ftr-431	964	43	”	"	PUNCT
ftr-431	965	1	however	however	ADV
ftr-431	965	2	,	,	PUNCT
ftr-431	965	3	this231	this231	NUM
ftr-431	965	4	analysis	analysis	NOUN
ftr-431	965	5	is	be	AUX
ftr-431	965	6	flawed	flawed	ADJ
ftr-431	965	7	because	because	SCONJ
ftr-431	965	8	the	the	DET
ftr-431	965	9	estate	estate	NOUN
ftr-431	965	10	tax	tax	NOUN
ftr-431	965	11	is	be	AUX
ftr-431	965	12	not	not	PART
ftr-431	965	13	an	an	DET
ftr-431	965	14	annual	annual	ADJ
ftr-431	965	15	tax	tax	NOUN
ftr-431	965	16	,	,	PUNCT
ftr-431	965	17	so	so	SCONJ
ftr-431	965	18	it	it	PRON
ftr-431	965	19	is	be	AUX
ftr-431	965	20	not	not	PART
ftr-431	965	21	assessed	assess	VERB
ftr-431	965	22	for	for	ADP
ftr-431	965	23	a	a	DET
ftr-431	965	24	particular	particular	ADJ
ftr-431	965	25	“	"	PUNCT
ftr-431	965	26	tax	tax	NOUN
ftr-431	965	27	year	year	NOUN
ftr-431	965	28	.	.	PUNCT
ftr-431	965	29	”	"	PUNCT
ftr-431	966	1	it	it	PRON
ftr-431	966	2	will	will	AUX
ftr-431	966	3	be	be	AUX
ftr-431	966	4	interesting	interesting	ADJ
ftr-431	966	5	to	to	PART
ftr-431	966	6	see	see	VERB
ftr-431	966	7	whether	whether	SCONJ
ftr-431	966	8	the	the	DET
ftr-431	966	9	supreme	supreme	PROPN
ftr-431	966	10	court	court	PROPN
ftr-431	966	11	has	have	VERB
ftr-431	966	12	an	an	DET
ftr-431	966	13	opportunity	opportunity	NOUN
ftr-431	966	14	to	to	PART
ftr-431	966	15	consider	consider	VERB
ftr-431	966	16	this	this	DET
ftr-431	966	17	case	case	NOUN
ftr-431	966	18	.	.	PUNCT
ftr-431	967	1	the	the	DET
ftr-431	967	2	opinions	opinion	NOUN
ftr-431	967	3	in	in	ADP
ftr-431	967	4	these	these	DET
ftr-431	967	5	cases	case	NOUN
ftr-431	967	6	were	be	AUX
ftr-431	967	7	not	not	PART
ftr-431	967	8	without	without	ADP
ftr-431	967	9	dissenters	dissenter	NOUN
ftr-431	967	10	.	.	PUNCT
ftr-431	968	1	judge	judge	PROPN
ftr-431	968	2	chabot	chabot	PROPN
ftr-431	968	3	expressed	express	VERB
ftr-431	968	4	his	his	PRON
ftr-431	968	5	belief	belief	NOUN
ftr-431	968	6	that	that	SCONJ
ftr-431	968	7	the	the	DET
ftr-431	968	8	tax	tax	NOUN
ftr-431	968	9	court	court	NOUN
ftr-431	968	10	lacks	lack	VERB
ftr-431	968	11	equitable	equitable	ADJ
ftr-431	968	12	recoupment	recoupment	NOUN
ftr-431	968	13	authority	authority	NOUN
ftr-431	968	14	.	.	PUNCT
ftr-431	969	1	in	in	ADP
ftr-431	969	2	his	his	PRON
ftr-431	969	3	dissent	dissent	NOUN
ftr-431	969	4	in	in	ADP
ftr-431	969	5	estate	estate	NOUN
ftr-431	969	6	of	of	ADP
ftr-431	969	7	branson	branson	PROPN
ftr-431	969	8	,	,	PUNCT
ftr-431	969	9	he	he	PRON
ftr-431	969	10	made	make	VERB
ftr-431	969	11	the	the	DET
ftr-431	969	12	point	point	NOUN
ftr-431	969	13	that	that	SCONJ
ftr-431	969	14	“	"	PUNCT
ftr-431	969	15	nothing	nothing	PRON
ftr-431	969	16	in	in	ADP
ftr-431	969	17	the	the	DET
ftr-431	969	18	concepts	concept	NOUN
ftr-431	969	19	of	of	ADP
ftr-431	969	20	a	a	DET
ftr-431	969	21	‘	'	PUNCT
ftr-431	969	22	court	court	NOUN
ftr-431	969	23	’	'	PUNCT
ftr-431	969	24	,	,	PUNCT
ftr-431	969	25	or	or	CCONJ
ftr-431	969	26	a	a	DET
ftr-431	969	27	‘	'	PUNCT
ftr-431	969	28	court	court	NOUN
ftr-431	969	29	of	of	ADP
ftr-431	969	30	law	law	NOUN
ftr-431	969	31	’	'	PUNCT
ftr-431	969	32	,	,	PUNCT
ftr-431	969	33	makes	make	VERB
ftr-431	969	34	equitable	equitable	ADJ
ftr-431	969	35	recoupment	recoupment	NOUN
ftr-431	969	36	an	an	DET
ftr-431	969	37	essential	essential	ADJ
ftr-431	969	38	characteristic	characteristic	NOUN
ftr-431	969	39	of	of	ADP
ftr-431	969	40	a	a	DET
ftr-431	969	41	court	court	NOUN
ftr-431	969	42	,	,	PUNCT
ftr-431	969	43	or	or	CCONJ
ftr-431	969	44	of	of	ADP
ftr-431	969	45	a	a	DET
ftr-431	969	46	court	court	NOUN
ftr-431	969	47	of	of	ADP
ftr-431	969	48	law	law	NOUN
ftr-431	969	49	.	.	PUNCT
ftr-431	969	50	”	"	PUNCT
ftr-431	970	1	he	he	PRON
ftr-431	970	2	made	make	VERB
ftr-431	970	3	a	a	DET
ftr-431	970	4	similar232	similar232	PROPN
ftr-431	970	5	point	point	NOUN
ftr-431	970	6	in	in	ADP
ftr-431	970	7	mueller	mueller	PROPN
ftr-431	970	8	i	i	PRON
ftr-431	970	9	:	:	PUNCT
ftr-431	970	10	224	224	NUM
ftr-431	970	11	.	.	PUNCT
ftr-431	971	1	estate	estate	NOUN
ftr-431	971	2	of	of	ADP
ftr-431	971	3	branson	branson	PROPN
ftr-431	971	4	,	,	PUNCT
ftr-431	971	5	113	113	NUM
ftr-431	971	6	t.c	t.c	PROPN
ftr-431	971	7	.	.	PUNCT
ftr-431	972	1	at	at	ADP
ftr-431	972	2	14	14	NUM
ftr-431	972	3	.	.	PUNCT
ftr-431	972	4	225	225	NUM
ftr-431	972	5	.	.	PUNCT
ftr-431	973	1	the	the	DET
ftr-431	973	2	branson	branson	PROPN
ftr-431	973	3	court	court	PROPN
ftr-431	973	4	correctly	correctly	ADV
ftr-431	973	5	stated	state	VERB
ftr-431	973	6	that	that	SCONJ
ftr-431	973	7	§	§	PROPN
ftr-431	973	8	6214(b	6214(b	NOUN
ftr-431	973	9	)	)	PUNCT
ftr-431	973	10	did	do	AUX
ftr-431	973	11	not	not	PART
ftr-431	973	12	apply	apply	VERB
ftr-431	973	13	because	because	SCONJ
ftr-431	973	14	it	it	PRON
ftr-431	973	15	does	do	AUX
ftr-431	973	16	not	not	PART
ftr-431	973	17	refer	refer	VERB
ftr-431	973	18	to	to	ADP
ftr-431	973	19	estate	estate	NOUN
ftr-431	973	20	taxes	taxis	NOUN
ftr-431	973	21	.	.	PUNCT
ftr-431	974	1	estate	estate	NOUN
ftr-431	974	2	of	of	ADP
ftr-431	974	3	branson	branson	PROPN
ftr-431	974	4	,	,	PUNCT
ftr-431	974	5	264	264	NUM
ftr-431	974	6	f.3d	f.3d	NUM
ftr-431	974	7	at	at	ADP
ftr-431	974	8	913	913	NUM
ftr-431	974	9	.	.	PUNCT
ftr-431	975	1	226	226	NUM
ftr-431	975	2	.	.	PUNCT
ftr-431	976	1	see	see	VERB
ftr-431	976	2	infra	infra	NOUN
ftr-431	976	3	notes	note	VERB
ftr-431	976	4	301	301	NUM
ftr-431	976	5	-	-	SYM
ftr-431	976	6	319	319	NUM
ftr-431	976	7	and	and	CCONJ
ftr-431	976	8	accompanying	accompany	VERB
ftr-431	976	9	text	text	NOUN
ftr-431	976	10	.	.	PUNCT
ftr-431	977	1	227	227	NUM
ftr-431	977	2	.	.	PUNCT
ftr-431	977	3	see	see	VERB
ftr-431	977	4	estate	estate	NOUN
ftr-431	977	5	of	of	ADP
ftr-431	977	6	branson	branson	PROPN
ftr-431	977	7	,	,	PUNCT
ftr-431	977	8	264	264	NUM
ftr-431	977	9	f.3d	f.3d	NUM
ftr-431	977	10	at	at	ADP
ftr-431	977	11	913	913	NUM
ftr-431	977	12	n.5	n.5	SYM
ftr-431	977	13	.	.	PUNCT
ftr-431	978	1	228	228	NUM
ftr-431	978	2	.	.	PUNCT
ftr-431	979	1	i	i	PRON
ftr-431	979	2	d.	d.	PROPN
ftr-431	979	3	(	(	PUNCT
ftr-431	979	4	“	"	PUNCT
ftr-431	979	5	we	we	PRON
ftr-431	979	6	also	also	ADV
ftr-431	979	7	note	note	VERB
ftr-431	979	8	,	,	PUNCT
ftr-431	979	9	however	however	ADV
ftr-431	979	10	,	,	PUNCT
ftr-431	979	11	that	that	SCONJ
ftr-431	979	12	in	in	ADP
ftr-431	979	13	mueller	mueller	PROPN
ftr-431	979	14	the	the	DET
ftr-431	979	15	taxpayer	taxpayer	NOUN
ftr-431	979	16	sought	seek	VERB
ftr-431	979	17	recoupment	recoupment	NOUN
ftr-431	979	18	of	of	ADP
ftr-431	979	19	an	an	DET
ftr-431	979	20	income	income	NOUN
ftr-431	979	21	tax	tax	NOUN
ftr-431	979	22	overpayment	overpayment	NOUN
ftr-431	979	23	that	that	PRON
ftr-431	979	24	was	be	AUX
ftr-431	979	25	made	make	VERB
ftr-431	979	26	in	in	ADP
ftr-431	979	27	a	a	DET
ftr-431	979	28	different	different	ADJ
ftr-431	979	29	tax	tax	NOUN
ftr-431	979	30	year	year	NOUN
ftr-431	979	31	from	from	ADP
ftr-431	979	32	the	the	DET
ftr-431	979	33	estate	estate	NOUN
ftr-431	979	34	tax	tax	NOUN
ftr-431	979	35	deficiency	deficiency	NOUN
ftr-431	979	36	before	before	ADP
ftr-431	979	37	the	the	DET
ftr-431	979	38	tax	tax	NOUN
ftr-431	979	39	court	court	NOUN
ftr-431	979	40	.	.	PUNCT
ftr-431	979	41	”	"	PUNCT
ftr-431	979	42	)	)	PUNCT
ftr-431	979	43	;	;	PUNCT
ftr-431	979	44	see	see	VERB
ftr-431	979	45	also	also	ADV
ftr-431	979	46	i	i	PROPN
ftr-431	979	47	d.	d.	PROPN
ftr-431	979	48	at	at	ADP
ftr-431	979	49	915	915	NUM
ftr-431	979	50	(	(	PUNCT
ftr-431	979	51	“	"	PUNCT
ftr-431	979	52	in	in	ADP
ftr-431	979	53	this	this	DET
ftr-431	979	54	case	case	NOUN
ftr-431	979	55	,	,	PUNCT
ftr-431	979	56	the	the	DET
ftr-431	979	57	taxpayer	taxpayer	NOUN
ftr-431	979	58	seeks	seek	VERB
ftr-431	979	59	to	to	PART
ftr-431	979	60	apply	apply	VERB
ftr-431	979	61	an	an	DET
ftr-431	979	62	income	income	NOUN
ftr-431	979	63	tax	tax	NOUN
ftr-431	979	64	overpayment	overpayment	NOUN
ftr-431	979	65	against	against	ADP
ftr-431	979	66	an	an	DET
ftr-431	979	67	estate	estate	NOUN
ftr-431	979	68	tax	tax	NOUN
ftr-431	979	69	deficiency	deficiency	NOUN
ftr-431	979	70	,	,	PUNCT
ftr-431	979	71	both	both	PRON
ftr-431	979	72	of	of	ADP
ftr-431	979	73	which	which	PRON
ftr-431	979	74	occurred	occur	VERB
ftr-431	979	75	in	in	ADP
ftr-431	979	76	the	the	DET
ftr-431	979	77	same	same	ADJ
ftr-431	979	78	year	year	NOUN
ftr-431	979	79	.	.	PUNCT
ftr-431	979	80	”	"	PUNCT
ftr-431	979	81	)	)	PUNCT
ftr-431	979	82	.	.	PUNCT
ftr-431	980	1	perhaps	perhaps	ADV
ftr-431	980	2	the	the	DET
ftr-431	980	3	strangest	strange	ADJ
ftr-431	980	4	statement	statement	NOUN
ftr-431	980	5	the	the	DET
ftr-431	980	6	court	court	NOUN
ftr-431	980	7	made	make	VERB
ftr-431	980	8	in	in	ADP
ftr-431	980	9	this	this	DET
ftr-431	980	10	regard	regard	NOUN
ftr-431	980	11	is	be	AUX
ftr-431	980	12	“	"	PUNCT
ftr-431	980	13	[	[	X
ftr-431	980	14	a]ppellee	a]ppellee	X
ftr-431	980	15	’s	’s	NOUN
ftr-431	980	16	estate	estate	NOUN
ftr-431	980	17	tax	tax	NOUN
ftr-431	980	18	deficiency	deficiency	NOUN
ftr-431	980	19	and	and	CCONJ
ftr-431	980	20	consequent	consequent	ADJ
ftr-431	980	21	income	income	NOUN
ftr-431	980	22	tax	tax	NOUN
ftr-431	980	23	overpayment	overpayment	NOUN
ftr-431	980	24	were	be	AUX
ftr-431	980	25	both	both	PRON
ftr-431	980	26	paid	pay	VERB
ftr-431	980	27	in	in	ADP
ftr-431	980	28	the	the	DET
ftr-431	980	29	same	same	ADJ
ftr-431	980	30	tax	tax	NOUN
ftr-431	980	31	year	year	NOUN
ftr-431	980	32	.	.	PUNCT
ftr-431	980	33	”	"	PUNCT
ftr-431	981	1	i	i	PRON
ftr-431	981	2	d.	d.	VERB
ftr-431	981	3	at	at	ADP
ftr-431	981	4	912	912	NUM
ftr-431	981	5	.	.	PUNCT
ftr-431	982	1	in	in	ADP
ftr-431	982	2	fact	fact	NOUN
ftr-431	982	3	,	,	PUNCT
ftr-431	982	4	the	the	DET
ftr-431	982	5	estate	estate	NOUN
ftr-431	982	6	tax	tax	NOUN
ftr-431	982	7	was	be	AUX
ftr-431	982	8	paid	pay	VERB
ftr-431	982	9	in	in	ADP
ftr-431	982	10	1992	1992	NUM
ftr-431	982	11	,	,	PUNCT
ftr-431	982	12	and	and	CCONJ
ftr-431	982	13	the	the	DET
ftr-431	982	14	income	income	NOUN
ftr-431	982	15	tax	tax	NOUN
ftr-431	982	16	with	with	ADP
ftr-431	982	17	respect	respect	NOUN
ftr-431	982	18	to	to	ADP
ftr-431	982	19	1992	1992	NUM
ftr-431	982	20	was	be	AUX
ftr-431	982	21	paid	pay	VERB
ftr-431	982	22	in	in	ADP
ftr-431	982	23	1993	1993	NUM
ftr-431	982	24	.	.	PUNCT
ftr-431	983	1	see	see	VERB
ftr-431	983	2	estate	estate	NOUN
ftr-431	983	3	of	of	ADP
ftr-431	983	4	branson	branson	PROPN
ftr-431	983	5	v.	v.	PROPN
ftr-431	983	6	commissioner	commissioner	PROPN
ftr-431	983	7	,	,	PUNCT
ftr-431	983	8	113	113	NUM
ftr-431	983	9	t.c	t.c	PROPN
ftr-431	983	10	.	.	PROPN
ftr-431	983	11	6	6	NUM
ftr-431	983	12	,	,	PUNCT
ftr-431	983	13	8	8	NUM
ftr-431	983	14	-	-	SYM
ftr-431	983	15	9	9	NUM
ftr-431	983	16	(	(	PUNCT
ftr-431	983	17	1999	1999	NUM
ftr-431	983	18	)	)	PUNCT
ftr-431	983	19	.	.	PUNCT
ftr-431	984	1	the	the	DET
ftr-431	984	2	ninth	ninth	ADJ
ftr-431	984	3	circuit	circuit	NOUN
ftr-431	984	4	apparently	apparently	ADV
ftr-431	984	5	had	have	VERB
ftr-431	984	6	a	a	DET
ftr-431	984	7	fundamental	fundamental	ADJ
ftr-431	984	8	misunderstanding	misunderstanding	NOUN
ftr-431	984	9	of	of	ADP
ftr-431	984	10	the	the	DET
ftr-431	984	11	different	different	ADJ
ftr-431	984	12	nature	nature	NOUN
ftr-431	984	13	of	of	ADP
ftr-431	984	14	income	income	NOUN
ftr-431	984	15	taxes	taxis	NOUN
ftr-431	984	16	and	and	CCONJ
ftr-431	984	17	estate	estate	NOUN
ftr-431	984	18	taxes	taxis	NOUN
ftr-431	984	19	.	.	PUNCT
ftr-431	985	1	229	229	NUM
ftr-431	985	2	.	.	PUNCT
ftr-431	985	3	see	see	VERB
ftr-431	985	4	estate	estate	NOUN
ftr-431	985	5	of	of	ADP
ftr-431	985	6	branson	branson	PROPN
ftr-431	985	7	v.	v.	PROPN
ftr-431	985	8	commissioner	commissioner	PROPN
ftr-431	985	9	,	,	PUNCT
ftr-431	985	10	113	113	NUM
ftr-431	985	11	t.c	t.c	PROPN
ftr-431	985	12	.	.	PUNCT
ftr-431	986	1	at	at	ADP
ftr-431	986	2	6	6	NUM
ftr-431	986	3	.	.	NOUN
ftr-431	986	4	230	230	NUM
ftr-431	986	5	.	.	PUNCT
ftr-431	987	1	i	i	PRON
ftr-431	987	2	d.	d.	PROPN
ftr-431	987	3	at	at	ADP
ftr-431	987	4	9	9	NUM
ftr-431	987	5	.	.	SYM
ftr-431	987	6	231	231	NUM
ftr-431	987	7	.	.	PUNCT
ftr-431	988	1	estate	estate	NOUN
ftr-431	988	2	of	of	ADP
ftr-431	988	3	branson	branson	PROPN
ftr-431	988	4	v.	v.	PROPN
ftr-431	988	5	commissioner	commissioner	PROPN
ftr-431	988	6	,	,	PUNCT
ftr-431	988	7	264	264	NUM
ftr-431	988	8	f.3d	f.3d	NUM
ftr-431	988	9	at	at	ADP
ftr-431	988	10	913	913	NUM
ftr-431	988	11	n.5	n.5	SYM
ftr-431	988	12	.	.	PUNCT
ftr-431	988	13	232	232	NUM
ftr-431	988	14	.	.	PUNCT
ftr-431	988	15	estate	estate	NOUN
ftr-431	988	16	of	of	ADP
ftr-431	988	17	branson	branson	PROPN
ftr-431	988	18	,	,	PUNCT
ftr-431	988	19	113	113	NUM
ftr-431	988	20	t.c	t.c	PROPN
ftr-431	988	21	.	.	PUNCT
ftr-431	989	1	at	at	ADP
ftr-431	989	2	46	46	NUM
ftr-431	989	3	(	(	PUNCT
ftr-431	989	4	chabot	chabot	PROPN
ftr-431	989	5	,	,	PUNCT
ftr-431	989	6	j.	j.	PROPN
ftr-431	989	7	,	,	PUNCT
ftr-431	989	8	dissenting	dissent	VERB
ftr-431	989	9	)	)	PUNCT
ftr-431	989	10	.	.	PUNCT
ftr-431	990	1	388	388	NUM
ftr-431	990	2	florida	florida	PROPN
ftr-431	990	3	tax	tax	NOUN
ftr-431	990	4	review	review	NOUN
ftr-431	990	5	[	[	X
ftr-431	990	6	vol	vol	NOUN
ftr-431	990	7	.	.	NOUN
ftr-431	990	8	5:5	5:5	NUM
ftr-431	990	9	in	in	ADP
ftr-431	990	10	the	the	DET
ftr-431	990	11	context	context	NOUN
ftr-431	990	12	of	of	ADP
ftr-431	990	13	considering	consider	VERB
ftr-431	990	14	whether	whether	SCONJ
ftr-431	990	15	the	the	DET
ftr-431	990	16	tax	tax	NOUN
ftr-431	990	17	collector	collector	NOUN
ftr-431	990	18	should	should	AUX
ftr-431	990	19	refund	refund	VERB
ftr-431	990	20	to	to	ADP
ftr-431	990	21	the	the	DET
ftr-431	990	22	taxpayer	taxpayer	NOUN
ftr-431	990	23	any	any	DET
ftr-431	990	24	specific	specific	ADJ
ftr-431	990	25	amount	amount	NOUN
ftr-431	990	26	of	of	ADP
ftr-431	990	27	money	money	NOUN
ftr-431	990	28	that	that	PRON
ftr-431	990	29	the	the	DET
ftr-431	990	30	taxpayer	taxpayer	NOUN
ftr-431	990	31	has	have	AUX
ftr-431	990	32	paid	pay	VERB
ftr-431	990	33	to	to	ADP
ftr-431	990	34	the	the	DET
ftr-431	990	35	tax	tax	NOUN
ftr-431	990	36	collector	collector	NOUN
ftr-431	990	37	,	,	PUNCT
ftr-431	990	38	there	there	PRON
ftr-431	990	39	has	have	AUX
ftr-431	990	40	developed	develop	VERB
ftr-431	990	41	the	the	DET
ftr-431	990	42	concept	concept	NOUN
ftr-431	990	43	of	of	ADP
ftr-431	990	44	equitable	equitable	ADJ
ftr-431	990	45	recoupment	recoupment	NOUN
ftr-431	990	46	as	as	ADP
ftr-431	990	47	a	a	DET
ftr-431	990	48	doctrine	doctrine	NOUN
ftr-431	990	49	that	that	PRON
ftr-431	990	50	affects	affect	VERB
ftr-431	990	51	the	the	DET
ftr-431	990	52	“	"	PUNCT
ftr-431	990	53	oughtness	oughtness	NOUN
ftr-431	990	54	”	"	PUNCT
ftr-431	990	55	of	of	ADP
ftr-431	990	56	any	any	DET
ftr-431	990	57	such	such	ADJ
ftr-431	990	58	refund	refund	NOUN
ftr-431	990	59	.	.	PUNCT
ftr-431	991	1	thus	thus	ADV
ftr-431	991	2	,	,	PUNCT
ftr-431	991	3	it	it	PRON
ftr-431	991	4	may	may	AUX
ftr-431	991	5	be	be	AUX
ftr-431	991	6	more	more	ADV
ftr-431	991	7	productive	productive	ADJ
ftr-431	991	8	of	of	ADP
ftr-431	991	9	understanding	understanding	NOUN
ftr-431	991	10	to	to	PART
ftr-431	991	11	say	say	VERB
ftr-431	991	12	that	that	SCONJ
ftr-431	991	13	equitable	equitable	ADJ
ftr-431	991	14	recoupment	recoupment	NOUN
ftr-431	991	15	fits	fit	VERB
ftr-431	991	16	into	into	ADP
ftr-431	991	17	the	the	DET
ftr-431	991	18	refund	refund	NOUN
ftr-431	991	19	jurisdiction	jurisdiction	NOUN
ftr-431	991	20	of	of	ADP
ftr-431	991	21	certain	certain	ADJ
ftr-431	991	22	fora	forum	NOUN
ftr-431	991	23	,	,	PUNCT
ftr-431	991	24	and	and	CCONJ
ftr-431	991	25	not	not	PART
ftr-431	991	26	that	that	SCONJ
ftr-431	991	27	those	those	DET
ftr-431	991	28	fora	forum	NOUN
ftr-431	991	29	have	have	VERB
ftr-431	991	30	equitable	equitable	ADJ
ftr-431	991	31	recoupment	recoupment	NOUN
ftr-431	991	32	jurisdiction.233	jurisdiction.233	PROPN
ftr-431	991	33	however	however	ADV
ftr-431	991	34	,	,	PUNCT
ftr-431	991	35	this	this	DET
ftr-431	991	36	approach	approach	NOUN
ftr-431	991	37	has	have	AUX
ftr-431	991	38	not	not	PART
ftr-431	991	39	prevailed	prevail	VERB
ftr-431	991	40	.	.	PUNCT
ftr-431	992	1	b.	b.	PROPN
ftr-431	992	2	equitable	equitable	PROPN
ftr-431	992	3	estoppel.—equitable	estoppel.—equitable	ADJ
ftr-431	992	4	estoppel	estoppel	NOUN
ftr-431	992	5	is	be	AUX
ftr-431	992	6	broader	broad	ADJ
ftr-431	992	7	than	than	ADP
ftr-431	992	8	equitable	equitable	ADJ
ftr-431	992	9	recoupment	recoupment	NOUN
ftr-431	992	10	.	.	PUNCT
ftr-431	993	1	the	the	DET
ftr-431	993	2	application	application	NOUN
ftr-431	993	3	of	of	ADP
ftr-431	993	4	equitable	equitable	ADJ
ftr-431	993	5	estoppel	estoppel	NOUN
ftr-431	993	6	prevents	prevent	VERB
ftr-431	993	7	one	one	NUM
ftr-431	993	8	party	party	NOUN
ftr-431	993	9	from	from	ADP
ftr-431	993	10	obtaining	obtain	VERB
ftr-431	993	11	an	an	DET
ftr-431	993	12	advantage	advantage	NOUN
ftr-431	993	13	over	over	ADP
ftr-431	993	14	the	the	DET
ftr-431	993	15	other	other	ADJ
ftr-431	993	16	party	party	NOUN
ftr-431	993	17	through	through	ADP
ftr-431	993	18	misleading	mislead	VERB
ftr-431	993	19	conduct	conduct	NOUN
ftr-431	993	20	.	.	PUNCT
ftr-431	994	1	“	"	PUNCT
ftr-431	994	2	the	the	DET
ftr-431	994	3	application	application	NOUN
ftr-431	994	4	of	of	ADP
ftr-431	994	5	the	the	DET
ftr-431	994	6	doctrine	doctrine	NOUN
ftr-431	994	7	ordinarily	ordinarily	ADV
ftr-431	994	8	involves	involve	VERB
ftr-431	994	9	a	a	DET
ftr-431	994	10	decision	decision	NOUN
ftr-431	994	11	not234	not234	ADJ
ftr-431	994	12	to	to	PART
ftr-431	994	13	follow	follow	VERB
ftr-431	994	14	general	general	ADJ
ftr-431	994	15	principles	principle	NOUN
ftr-431	994	16	of	of	ADP
ftr-431	994	17	the	the	DET
ftr-431	994	18	tax	tax	NOUN
ftr-431	994	19	law	law	NOUN
ftr-431	994	20	because	because	SCONJ
ftr-431	994	21	of	of	ADP
ftr-431	994	22	the	the	DET
ftr-431	994	23	equities	equity	NOUN
ftr-431	994	24	in	in	ADP
ftr-431	994	25	a	a	DET
ftr-431	994	26	particular	particular	ADJ
ftr-431	994	27	case	case	NOUN
ftr-431	994	28	and	and	CCONJ
ftr-431	994	29	therefore	therefore	ADV
ftr-431	994	30	courts	court	NOUN
ftr-431	994	31	are	be	AUX
ftr-431	994	32	cautious	cautious	ADJ
ftr-431	994	33	in	in	ADP
ftr-431	994	34	its	its	PRON
ftr-431	994	35	use	use	NOUN
ftr-431	994	36	.	.	PUNCT
ftr-431	994	37	”	"	PUNCT
ftr-431	995	1	equitable	equitable	ADJ
ftr-431	995	2	estoppel	estoppel	NOUN
ftr-431	995	3	has	have	AUX
ftr-431	995	4	four235	four235	PROPN
ftr-431	995	5	primary	primary	ADJ
ftr-431	995	6	elements	element	NOUN
ftr-431	995	7	:	:	PUNCT
ftr-431	995	8	(	(	PUNCT
ftr-431	995	9	1	1	X
ftr-431	995	10	)	)	PUNCT
ftr-431	995	11	the	the	DET
ftr-431	995	12	first	first	ADJ
ftr-431	995	13	party	party	NOUN
ftr-431	995	14	,	,	PUNCT
ftr-431	995	15	with	with	ADP
ftr-431	995	16	knowledge	knowledge	NOUN
ftr-431	995	17	of	of	ADP
ftr-431	995	18	the	the	DET
ftr-431	995	19	facts	fact	NOUN
ftr-431	995	20	,	,	PUNCT
ftr-431	995	21	communicates	communicate	VERB
ftr-431	995	22	something	something	PRON
ftr-431	995	23	to	to	ADP
ftr-431	995	24	a	a	DET
ftr-431	995	25	second	second	ADJ
ftr-431	995	26	party	party	NOUN
ftr-431	995	27	in	in	ADP
ftr-431	995	28	a	a	DET
ftr-431	995	29	misleading	misleading	ADJ
ftr-431	995	30	way	way	NOUN
ftr-431	995	31	.	.	PUNCT
ftr-431	996	1	(	(	PUNCT
ftr-431	996	2	2	2	X
ftr-431	996	3	)	)	PUNCT
ftr-431	996	4	the	the	DET
ftr-431	996	5	second	second	ADJ
ftr-431	996	6	party	party	NOUN
ftr-431	996	7	reasonably	reasonably	ADV
ftr-431	996	8	relies	rely	VERB
ftr-431	996	9	on	on	ADP
ftr-431	996	10	the	the	DET
ftr-431	996	11	communication	communication	NOUN
ftr-431	996	12	.	.	PUNCT
ftr-431	997	1	(	(	PUNCT
ftr-431	997	2	3	3	X
ftr-431	997	3	)	)	PUNCT
ftr-431	997	4	the	the	DET
ftr-431	997	5	second	second	ADJ
ftr-431	997	6	party	party	NOUN
ftr-431	997	7	would	would	AUX
ftr-431	997	8	be	be	AUX
ftr-431	997	9	materially	materially	ADV
ftr-431	997	10	harmed	harm	VERB
ftr-431	997	11	if	if	SCONJ
ftr-431	997	12	the	the	DET
ftr-431	997	13	first	first	ADJ
ftr-431	997	14	party	party	NOUN
ftr-431	997	15	is	be	AUX
ftr-431	997	16	permitted	permit	VERB
ftr-431	997	17	to	to	PART
ftr-431	997	18	assert	assert	VERB
ftr-431	997	19	a	a	DET
ftr-431	997	20	claim	claim	NOUN
ftr-431	997	21	inconsistent	inconsistent	ADJ
ftr-431	997	22	with	with	ADP
ftr-431	997	23	his	his	PRON
ftr-431	997	24	earlier	early	ADJ
ftr-431	997	25	communication	communication	NOUN
ftr-431	997	26	.	.	PUNCT
ftr-431	998	1	(	(	PUNCT
ftr-431	998	2	4	4	X
ftr-431	998	3	)	)	PUNCT
ftr-431	998	4	the	the	DET
ftr-431	998	5	first	first	ADJ
ftr-431	998	6	party	party	NOUN
ftr-431	998	7	should	should	AUX
ftr-431	998	8	have	have	AUX
ftr-431	998	9	known	know	VERB
ftr-431	998	10	that	that	SCONJ
ftr-431	998	11	the	the	DET
ftr-431	998	12	second	second	ADJ
ftr-431	998	13	party	party	NOUN
ftr-431	998	14	would	would	AUX
ftr-431	998	15	rely	rely	VERB
ftr-431	998	16	on	on	ADP
ftr-431	998	17	the	the	DET
ftr-431	998	18	misleading	misleading	ADJ
ftr-431	998	19	communication.236	communication.236	VERB
ftr-431	998	20	the	the	DET
ftr-431	998	21	tax	tax	NOUN
ftr-431	998	22	court	court	NOUN
ftr-431	998	23	’s	’s	PART
ftr-431	998	24	use	use	NOUN
ftr-431	998	25	of	of	ADP
ftr-431	998	26	equitable	equitable	ADJ
ftr-431	998	27	estoppel	estoppel	NOUN
ftr-431	998	28	reflects	reflect	VERB
ftr-431	998	29	the	the	DET
ftr-431	998	30	court	court	NOUN
ftr-431	998	31	’s	’s	PART
ftr-431	998	32	inconsistent	inconsistent	ADJ
ftr-431	998	33	approach	approach	NOUN
ftr-431	998	34	to	to	ADP
ftr-431	998	35	equitable	equitable	ADJ
ftr-431	998	36	doctrines	doctrine	NOUN
ftr-431	998	37	in	in	ADP
ftr-431	998	38	general	general	ADJ
ftr-431	998	39	.	.	PUNCT
ftr-431	999	1	in	in	ADP
ftr-431	999	2	some	some	DET
ftr-431	999	3	cases	case	NOUN
ftr-431	999	4	,	,	PUNCT
ftr-431	999	5	the	the	DET
ftr-431	999	6	court	court	NOUN
ftr-431	999	7	applies	apply	VERB
ftr-431	999	8	equitable	equitable	ADJ
ftr-431	999	9	estoppel	estoppel	NOUN
ftr-431	999	10	without	without	ADP
ftr-431	999	11	analysis	analysis	NOUN
ftr-431	999	12	of	of	ADP
ftr-431	999	13	its	its	PRON
ftr-431	999	14	jurisdiction	jurisdiction	NOUN
ftr-431	999	15	to	to	PART
ftr-431	999	16	do	do	VERB
ftr-431	999	17	so	so	ADV
ftr-431	999	18	.	.	PUNCT
ftr-431	1000	1	in237	in237	ADJ
ftr-431	1000	2	other	other	ADJ
ftr-431	1000	3	cases	case	NOUN
ftr-431	1000	4	,	,	PUNCT
ftr-431	1000	5	the	the	DET
ftr-431	1000	6	court	court	NOUN
ftr-431	1000	7	asserts	assert	VERB
ftr-431	1000	8	that	that	SCONJ
ftr-431	1000	9	it	it	PRON
ftr-431	1000	10	has	have	VERB
ftr-431	1000	11	jurisdiction	jurisdiction	NOUN
ftr-431	1000	12	to	to	PART
ftr-431	1000	13	apply	apply	VERB
ftr-431	1000	14	it	it	PRON
ftr-431	1000	15	,	,	PUNCT
ftr-431	1000	16	and	and	CCONJ
ftr-431	1000	17	in	in	ADP
ftr-431	1000	18	still238	still238	PROPN
ftr-431	1000	19	other	other	ADJ
ftr-431	1000	20	cases	case	NOUN
ftr-431	1000	21	,	,	PUNCT
ftr-431	1000	22	the	the	DET
ftr-431	1000	23	court	court	NOUN
ftr-431	1000	24	has	have	AUX
ftr-431	1000	25	said	say	VERB
ftr-431	1000	26	that	that	SCONJ
ftr-431	1000	27	it	it	PRON
ftr-431	1000	28	lacks	lack	VERB
ftr-431	1000	29	jurisdiction	jurisdiction	NOUN
ftr-431	1000	30	to	to	PART
ftr-431	1000	31	apply	apply	VERB
ftr-431	1000	32	it	it	PRON
ftr-431	1000	33	.	.	PUNCT
ftr-431	1001	1	thus	thus	ADV
ftr-431	1001	2	,	,	PUNCT
ftr-431	1001	3	there239	there239	PROPN
ftr-431	1001	4	is	be	AUX
ftr-431	1001	5	some	some	DET
ftr-431	1001	6	dispute	dispute	NOUN
ftr-431	1001	7	over	over	ADP
ftr-431	1001	8	whether	whether	SCONJ
ftr-431	1001	9	the	the	DET
ftr-431	1001	10	tax	tax	NOUN
ftr-431	1001	11	court	court	NOUN
ftr-431	1001	12	may	may	AUX
ftr-431	1001	13	use	use	VERB
ftr-431	1001	14	equitable	equitable	ADJ
ftr-431	1001	15	estoppel.240	estoppel.240	PROPN
ftr-431	1001	16	equitable	equitable	ADJ
ftr-431	1001	17	estoppel	estoppel	NOUN
ftr-431	1001	18	therefore	therefore	ADV
ftr-431	1001	19	provides	provide	VERB
ftr-431	1001	20	a	a	DET
ftr-431	1001	21	valuable	valuable	ADJ
ftr-431	1001	22	springboard	springboard	NOUN
ftr-431	1001	23	for	for	ADP
ftr-431	1001	24	consideration	consideration	NOUN
ftr-431	1001	25	233	233	NUM
ftr-431	1001	26	.	.	PUNCT
ftr-431	1001	27	estate	estate	NOUN
ftr-431	1001	28	of	of	ADP
ftr-431	1001	29	mueller	mueller	PROPN
ftr-431	1001	30	,	,	PUNCT
ftr-431	1001	31	101	101	NUM
ftr-431	1001	32	t.c	t.c	PROPN
ftr-431	1001	33	.	.	PUNCT
ftr-431	1002	1	at	at	ADP
ftr-431	1002	2	567	567	NUM
ftr-431	1002	3	-	-	SYM
ftr-431	1002	4	68	68	NUM
ftr-431	1002	5	(	(	PUNCT
ftr-431	1002	6	chabot	chabot	PROPN
ftr-431	1002	7	,	,	PUNCT
ftr-431	1002	8	j.	j.	PROPN
ftr-431	1002	9	,	,	PUNCT
ftr-431	1002	10	dissenting	dissent	VERB
ftr-431	1002	11	)	)	PUNCT
ftr-431	1002	12	.	.	PUNCT
ftr-431	1003	1	234	234	NUM
ftr-431	1003	2	.	.	PUNCT
ftr-431	1004	1	kennedy	kennedy	PROPN
ftr-431	1004	2	,	,	PUNCT
ftr-431	1004	3	supra	supra	PROPN
ftr-431	1004	4	note	note	PROPN
ftr-431	1004	5	80	80	NUM
ftr-431	1004	6	,	,	PUNCT
ftr-431	1004	7	at	at	ADP
ftr-431	1004	8	624	624	NUM
ftr-431	1004	9	.	.	PUNCT
ftr-431	1005	1	235	235	NUM
ftr-431	1005	2	.	.	NOUN
ftr-431	1005	3	dubroff	dubroff	PROPN
ftr-431	1005	4	,	,	PUNCT
ftr-431	1005	5	supra	supra	PROPN
ftr-431	1005	6	note	note	PROPN
ftr-431	1005	7	62	62	NUM
ftr-431	1005	8	,	,	PUNCT
ftr-431	1005	9	at	at	ADP
ftr-431	1005	10	488	488	NUM
ftr-431	1005	11	.	.	PUNCT
ftr-431	1006	1	236	236	NUM
ftr-431	1006	2	.	.	PUNCT
ftr-431	1007	1	kennedy	kennedy	PROPN
ftr-431	1007	2	,	,	PUNCT
ftr-431	1007	3	supra	supra	PROPN
ftr-431	1007	4	note	note	PROPN
ftr-431	1007	5	80	80	NUM
ftr-431	1007	6	,	,	PUNCT
ftr-431	1007	7	at	at	ADP
ftr-431	1007	8	624	624	NUM
ftr-431	1007	9	.	.	PUNCT
ftr-431	1008	1	237	237	NUM
ftr-431	1008	2	.	.	PUNCT
ftr-431	1009	1	see	see	VERB
ftr-431	1009	2	,	,	PUNCT
ftr-431	1009	3	e.g.	e.g.	ADV
ftr-431	1009	4	,	,	PUNCT
ftr-431	1009	5	graff	graff	VERB
ftr-431	1009	6	v.	v.	ADP
ftr-431	1009	7	commissioner	commissioner	NOUN
ftr-431	1009	8	,	,	PUNCT
ftr-431	1009	9	74	74	NUM
ftr-431	1009	10	t.c	t.c	PROPN
ftr-431	1009	11	.	.	PROPN
ftr-431	1009	12	743	743	NUM
ftr-431	1009	13	,	,	PUNCT
ftr-431	1009	14	760	760	NUM
ftr-431	1009	15	-	-	SYM
ftr-431	1009	16	65	65	NUM
ftr-431	1009	17	(	(	PUNCT
ftr-431	1009	18	1980	1980	NUM
ftr-431	1009	19	)	)	PUNCT
ftr-431	1009	20	,	,	PUNCT
ftr-431	1009	21	aff’d	aff’d	VERB
ftr-431	1009	22	,	,	PUNCT
ftr-431	1009	23	673	673	NUM
ftr-431	1009	24	f.2d	f.2d	NOUN
ftr-431	1009	25	784	784	NUM
ftr-431	1009	26	(	(	PUNCT
ftr-431	1009	27	5th	5th	ADJ
ftr-431	1009	28	cir	cir	NOUN
ftr-431	1009	29	.	.	PROPN
ftr-431	1009	30	1982	1982	NUM
ftr-431	1009	31	)	)	PUNCT
ftr-431	1009	32	;	;	PUNCT
ftr-431	1010	1	bartel	bartel	PROPN
ftr-431	1010	2	v.	v.	PROPN
ftr-431	1010	3	commissioner	commissioner	PROPN
ftr-431	1010	4	,	,	PUNCT
ftr-431	1010	5	54	54	NUM
ftr-431	1010	6	t.c	t.c	PROPN
ftr-431	1010	7	.	.	PROPN
ftr-431	1010	8	25	25	NUM
ftr-431	1010	9	(	(	PUNCT
ftr-431	1010	10	1970	1970	NUM
ftr-431	1010	11	)	)	PUNCT
ftr-431	1010	12	;	;	PUNCT
ftr-431	1010	13	hollman	hollman	NOUN
ftr-431	1010	14	v.	v.	PROPN
ftr-431	1010	15	commissioner	commissioner	PROPN
ftr-431	1010	16	,	,	PUNCT
ftr-431	1010	17	38	38	NUM
ftr-431	1010	18	t.c	t.c	PROPN
ftr-431	1010	19	.	.	PROPN
ftr-431	1010	20	251	251	NUM
ftr-431	1010	21	,	,	PUNCT
ftr-431	1010	22	260	260	NUM
ftr-431	1010	23	(	(	PUNCT
ftr-431	1010	24	1962	1962	NUM
ftr-431	1010	25	)	)	PUNCT
ftr-431	1010	26	.	.	PUNCT
ftr-431	1011	1	238	238	NUM
ftr-431	1011	2	.	.	PUNCT
ftr-431	1011	3	see	see	VERB
ftr-431	1011	4	e.g.	e.g.	ADV
ftr-431	1011	5	,	,	PUNCT
ftr-431	1011	6	orenstein	orenstein	ADV
ftr-431	1011	7	v.	v.	ADP
ftr-431	1011	8	commissioner	commissioner	PROPN
ftr-431	1011	9	,	,	PUNCT
ftr-431	1012	1	79	79	NUM
ftr-431	1012	2	t.c	t.c	PROPN
ftr-431	1012	3	.	.	PROPN
ftr-431	1012	4	memo	memo	NOUN
ftr-431	1012	5	(	(	PUNCT
ftr-431	1012	6	cch	cch	NOUN
ftr-431	1012	7	)	)	PUNCT
ftr-431	1012	8	1971	1971	NUM
ftr-431	1012	9	(	(	PUNCT
ftr-431	1012	10	2000	2000	NUM
ftr-431	1012	11	)	)	PUNCT
ftr-431	1012	12	;	;	PUNCT
ftr-431	1012	13	alderman	alderman	PROPN
ftr-431	1012	14	v.	v.	PROPN
ftr-431	1012	15	commissioner	commissioner	PROPN
ftr-431	1012	16	,	,	PUNCT
ftr-431	1012	17	55	55	NUM
ftr-431	1012	18	t.c	t.c	PROPN
ftr-431	1012	19	.	.	PROPN
ftr-431	1012	20	memo	memo	NOUN
ftr-431	1012	21	(	(	PUNCT
ftr-431	1012	22	cch	cch	PROPN
ftr-431	1012	23	)	)	PUNCT
ftr-431	1012	24	86	86	NUM
ftr-431	1012	25	,	,	PUNCT
ftr-431	1012	26	t.c	t.c	PROPN
ftr-431	1012	27	.	.	PROPN
ftr-431	1012	28	memo	memo	NOUN
ftr-431	1012	29	(	(	PUNCT
ftr-431	1012	30	ria	ria	PROPN
ftr-431	1012	31	)	)	PUNCT
ftr-431	1012	32	¶	¶	PROPN
ftr-431	1012	33	88,049	88,049	NUM
ftr-431	1012	34	(	(	PUNCT
ftr-431	1012	35	1988	1988	NUM
ftr-431	1012	36	)	)	PUNCT
ftr-431	1012	37	.	.	PUNCT
ftr-431	1013	1	239	239	NUM
ftr-431	1013	2	.	.	PUNCT
ftr-431	1013	3	see	see	VERB
ftr-431	1013	4	,	,	PUNCT
ftr-431	1013	5	e.g.	e.g.	ADV
ftr-431	1013	6	,	,	PUNCT
ftr-431	1013	7	schwartz	schwartz	PROPN
ftr-431	1013	8	v.	v.	PROPN
ftr-431	1013	9	commissioner	commissioner	PROPN
ftr-431	1013	10	,	,	PUNCT
ftr-431	1013	11	40	40	NUM
ftr-431	1013	12	t.c	t.c	PROPN
ftr-431	1013	13	.	.	PROPN
ftr-431	1013	14	191	191	NUM
ftr-431	1013	15	,	,	PUNCT
ftr-431	1013	16	193	193	NUM
ftr-431	1013	17	-	-	SYM
ftr-431	1013	18	94	94	NUM
ftr-431	1013	19	(	(	PUNCT
ftr-431	1013	20	1963	1963	NUM
ftr-431	1013	21	)	)	PUNCT
ftr-431	1013	22	(	(	PUNCT
ftr-431	1013	23	construing	construe	VERB
ftr-431	1013	24	claim	claim	NOUN
ftr-431	1013	25	as	as	ADP
ftr-431	1013	26	claim	claim	NOUN
ftr-431	1013	27	for	for	ADP
ftr-431	1013	28	“	"	PUNCT
ftr-431	1013	29	pseudo	pseudo	NOUN
ftr-431	1013	30	-	-	NOUN
ftr-431	1013	31	estoppel	estoppel	NOUN
ftr-431	1013	32	”	"	PUNCT
ftr-431	1013	33	)	)	PUNCT
ftr-431	1013	34	;	;	PUNCT
ftr-431	1013	35	lorain	lorain	PROPN
ftr-431	1013	36	ave	ave	PROPN
ftr-431	1013	37	.	.	PUNCT
ftr-431	1013	38	clinic	clinic	PROPN
ftr-431	1013	39	v.	v.	PROPN
ftr-431	1013	40	commissioner	commissioner	PROPN
ftr-431	1013	41	,	,	PUNCT
ftr-431	1013	42	31	31	NUM
ftr-431	1013	43	t.c	t.c	PROPN
ftr-431	1013	44	.	.	PROPN
ftr-431	1013	45	141	141	NUM
ftr-431	1013	46	,	,	PUNCT
ftr-431	1013	47	164	164	NUM
ftr-431	1013	48	(	(	PUNCT
ftr-431	1013	49	1958	1958	NUM
ftr-431	1013	50	)	)	PUNCT
ftr-431	1013	51	;	;	PUNCT
ftr-431	1013	52	see	see	VERB
ftr-431	1013	53	also	also	ADV
ftr-431	1013	54	dubroff	dubroff	NOUN
ftr-431	1013	55	,	,	PUNCT
ftr-431	1013	56	supra	supra	PROPN
ftr-431	1013	57	note	note	PROPN
ftr-431	1013	58	62	62	NUM
ftr-431	1013	59	,	,	PUNCT
ftr-431	1013	60	at	at	ADP
ftr-431	1013	61	491	491	NUM
ftr-431	1013	62	.	.	PUNCT
ftr-431	1014	1	240	240	NUM
ftr-431	1014	2	.	.	X
ftr-431	1014	3	see	see	VERB
ftr-431	1014	4	dubroff	dubroff	NOUN
ftr-431	1014	5	,	,	PUNCT
ftr-431	1014	6	supra	supra	PROPN
ftr-431	1014	7	note	note	PROPN
ftr-431	1014	8	62	62	NUM
ftr-431	1014	9	,	,	PUNCT
ftr-431	1014	10	at	at	ADP
ftr-431	1014	11	492	492	NUM
ftr-431	1014	12	-	-	SYM
ftr-431	1014	13	93	93	NUM
ftr-431	1014	14	.	.	PUNCT
ftr-431	1015	1	2001	2001	NUM
ftr-431	1015	2	]	]	PUNCT
ftr-431	1015	3	equity	equity	NOUN
ftr-431	1015	4	and	and	CCONJ
ftr-431	1015	5	the	the	DET
ftr-431	1015	6	article	article	NOUN
ftr-431	1015	7	i	i	PRON
ftr-431	1015	8	court	court	VERB
ftr-431	1015	9	389	389	NUM
ftr-431	1015	10	of	of	ADP
ftr-431	1015	11	the	the	DET
ftr-431	1015	12	tax	tax	NOUN
ftr-431	1015	13	court	court	NOUN
ftr-431	1015	14	’s	’s	PART
ftr-431	1015	15	equitable	equitable	ADJ
ftr-431	1015	16	power	power	NOUN
ftr-431	1015	17	in	in	ADP
ftr-431	1015	18	the	the	DET
ftr-431	1015	19	absence	absence	NOUN
ftr-431	1015	20	of	of	ADP
ftr-431	1015	21	a	a	DET
ftr-431	1015	22	statute	statute	NOUN
ftr-431	1015	23	specifically	specifically	ADV
ftr-431	1015	24	granting	grant	VERB
ftr-431	1015	25	or	or	CCONJ
ftr-431	1015	26	denying	deny	VERB
ftr-431	1015	27	that	that	DET
ftr-431	1015	28	jurisdiction	jurisdiction	NOUN
ftr-431	1015	29	.	.	PUNCT
ftr-431	1016	1	in	in	ADP
ftr-431	1016	2	some	some	DET
ftr-431	1016	3	tax	tax	NOUN
ftr-431	1016	4	court	court	NOUN
ftr-431	1016	5	cases	case	NOUN
ftr-431	1016	6	,	,	PUNCT
ftr-431	1016	7	the	the	DET
ftr-431	1016	8	court	court	NOUN
ftr-431	1016	9	has	have	AUX
ftr-431	1016	10	used	use	VERB
ftr-431	1016	11	equitable	equitable	ADJ
ftr-431	1016	12	estoppel	estoppel	NOUN
ftr-431	1016	13	,	,	PUNCT
ftr-431	1016	14	particularly	particularly	ADV
ftr-431	1016	15	against	against	ADP
ftr-431	1016	16	the	the	DET
ftr-431	1016	17	taxpayer	taxpayer	NOUN
ftr-431	1016	18	.	.	PUNCT
ftr-431	1017	1	in	in	ADP
ftr-431	1017	2	many	many	ADJ
ftr-431	1017	3	other	other	ADJ
ftr-431	1017	4	cases	case	NOUN
ftr-431	1017	5	,	,	PUNCT
ftr-431	1017	6	it	it	PRON
ftr-431	1017	7	has	have	AUX
ftr-431	1017	8	refused	refuse	VERB
ftr-431	1017	9	to	to	ADP
ftr-431	1017	10	apply241	apply241	PROPN
ftr-431	1017	11	the	the	DET
ftr-431	1017	12	doctrine	doctrine	NOUN
ftr-431	1017	13	either	either	CCONJ
ftr-431	1017	14	because	because	SCONJ
ftr-431	1017	15	one	one	NUM
ftr-431	1017	16	or	or	CCONJ
ftr-431	1017	17	more	more	ADJ
ftr-431	1017	18	of	of	ADP
ftr-431	1017	19	the	the	DET
ftr-431	1017	20	necessary	necessary	ADJ
ftr-431	1017	21	elements	element	NOUN
ftr-431	1017	22	were	be	AUX
ftr-431	1017	23	not	not	PART
ftr-431	1017	24	present	present	ADJ
ftr-431	1017	25	,	,	PUNCT
ftr-431	1017	26	or	or	CCONJ
ftr-431	1017	27	on	on	ADP
ftr-431	1017	28	the	the	DET
ftr-431	1017	29	ground	ground	NOUN
ftr-431	1017	30	that	that	SCONJ
ftr-431	1017	31	it	it	PRON
ftr-431	1017	32	lacks	lack	VERB
ftr-431	1017	33	equity	equity	NOUN
ftr-431	1017	34	jurisdiction	jurisdiction	NOUN
ftr-431	1017	35	.	.	PUNCT
ftr-431	1018	1	the	the	DET
ftr-431	1018	2	tax	tax	NOUN
ftr-431	1018	3	court242	court242	PROPN
ftr-431	1018	4	243	243	NUM
ftr-431	1018	5	has	have	AUX
ftr-431	1018	6	been	be	AUX
ftr-431	1018	7	somewhat	somewhat	ADV
ftr-431	1018	8	reluctant	reluctant	ADJ
ftr-431	1018	9	to	to	PART
ftr-431	1018	10	apply	apply	VERB
ftr-431	1018	11	estoppel	estoppel	NOUN
ftr-431	1018	12	against	against	ADP
ftr-431	1018	13	the	the	DET
ftr-431	1018	14	government	government	NOUN
ftr-431	1018	15	,	,	PUNCT
ftr-431	1018	16	for244	for244	PROPN
ftr-431	1018	17	reasons	reason	NOUN
ftr-431	1018	18	that	that	PRON
ftr-431	1018	19	have	have	VERB
ftr-431	1018	20	nothing	nothing	PRON
ftr-431	1018	21	to	to	PART
ftr-431	1018	22	do	do	VERB
ftr-431	1018	23	with	with	ADP
ftr-431	1018	24	whether	whether	SCONJ
ftr-431	1018	25	or	or	CCONJ
ftr-431	1018	26	not	not	PART
ftr-431	1018	27	it	it	PRON
ftr-431	1018	28	has	have	AUX
ftr-431	1018	29	equitable	equitable	ADJ
ftr-431	1018	30	power	power	NOUN
ftr-431	1018	31	;	;	PUNCT
ftr-431	1018	32	most	most	ADJ
ftr-431	1018	33	courts	court	NOUN
ftr-431	1018	34	are	be	AUX
ftr-431	1018	35	hesitant	hesitant	ADJ
ftr-431	1018	36	to	to	PART
ftr-431	1018	37	estop	estop	VERB
ftr-431	1018	38	the	the	DET
ftr-431	1018	39	federal	federal	ADJ
ftr-431	1018	40	government.245	government.245	PROPN
ftr-431	1018	41	some	some	DET
ftr-431	1018	42	courts	court	NOUN
ftr-431	1018	43	seem	seem	VERB
ftr-431	1018	44	simply	simply	ADV
ftr-431	1018	45	to	to	PART
ftr-431	1018	46	have	have	AUX
ftr-431	1018	47	assumed	assume	VERB
ftr-431	1018	48	without	without	ADP
ftr-431	1018	49	analysis	analysis	NOUN
ftr-431	1018	50	that	that	SCONJ
ftr-431	1018	51	the	the	DET
ftr-431	1018	52	tax	tax	NOUN
ftr-431	1018	53	court	court	NOUN
ftr-431	1018	54	has	have	AUX
ftr-431	1018	55	the	the	DET
ftr-431	1018	56	power	power	NOUN
ftr-431	1018	57	to	to	PART
ftr-431	1018	58	use	use	VERB
ftr-431	1018	59	equitable	equitable	ADJ
ftr-431	1018	60	estoppel	estoppel	NOUN
ftr-431	1018	61	.	.	PUNCT
ftr-431	1019	1	by	by	ADP
ftr-431	1019	2	contrast	contrast	NOUN
ftr-431	1019	3	,	,	PUNCT
ftr-431	1019	4	in	in	ADP
ftr-431	1019	5	flight246	flight246	PROPN
ftr-431	1019	6	attendants	attendant	NOUN
ftr-431	1019	7	against	against	ADP
ftr-431	1019	8	ual	ual	ADJ
ftr-431	1019	9	offset	offset	NOUN
ftr-431	1019	10	v.	v.	ADP
ftr-431	1019	11	commissioner	commissioner	NOUN
ftr-431	1019	12	,	,	PUNCT
ftr-431	1019	13	judge	judge	NOUN
ftr-431	1019	14	posner	posner	NOUN
ftr-431	1019	15	expressly	expressly	ADV
ftr-431	1019	16	held247	held247	NUM
ftr-431	1019	17	that	that	SCONJ
ftr-431	1019	18	the	the	DET
ftr-431	1019	19	tax	tax	NOUN
ftr-431	1019	20	court	court	NOUN
ftr-431	1019	21	has	have	VERB
ftr-431	1019	22	jurisdiction	jurisdiction	NOUN
ftr-431	1019	23	over	over	ADP
ftr-431	1019	24	equitable	equitable	ADJ
ftr-431	1019	25	estoppel	estoppel	NOUN
ftr-431	1019	26	claims	claim	NOUN
ftr-431	1019	27	,	,	PUNCT
ftr-431	1019	28	noting	note	VERB
ftr-431	1019	29	that	that	SCONJ
ftr-431	1019	30	“	"	PUNCT
ftr-431	1019	31	[	[	X
ftr-431	1019	32	t]he	t]he	ADV
ftr-431	1019	33	argument	argument	NOUN
ftr-431	1019	34	that	that	SCONJ
ftr-431	1019	35	the	the	DET
ftr-431	1019	36	tax	tax	NOUN
ftr-431	1019	37	court	court	NOUN
ftr-431	1019	38	can	can	AUX
ftr-431	1019	39	not	not	PART
ftr-431	1019	40	apply	apply	VERB
ftr-431	1019	41	the	the	DET
ftr-431	1019	42	doctrines	doctrine	NOUN
ftr-431	1019	43	of	of	ADP
ftr-431	1019	44	equitable	equitable	ADJ
ftr-431	1019	45	tolling	tolling	NOUN
ftr-431	1019	46	and	and	CCONJ
ftr-431	1019	47	equitable	equitable	ADJ
ftr-431	1019	48	estoppel	estoppel	NOUN
ftr-431	1019	49	because	because	SCONJ
ftr-431	1019	50	it	it	PRON
ftr-431	1019	51	is	be	AUX
ftr-431	1019	52	a	a	DET
ftr-431	1019	53	court	court	NOUN
ftr-431	1019	54	of	of	ADP
ftr-431	1019	55	limited	limited	ADJ
ftr-431	1019	56	jurisdiction	jurisdiction	NOUN
ftr-431	1019	57	is	be	AUX
ftr-431	1019	58	fatuous	fatuous	ADJ
ftr-431	1019	59	.	.	PUNCT
ftr-431	1020	1	all	all	DET
ftr-431	1020	2	federal	federal	ADJ
ftr-431	1020	3	courts	court	NOUN
ftr-431	1020	4	are	be	AUX
ftr-431	1020	5	courts	court	NOUN
ftr-431	1020	6	of	of	ADP
ftr-431	1020	7	limited	limited	ADJ
ftr-431	1020	8	jurisdiction	jurisdiction	NOUN
ftr-431	1020	9	.	.	PUNCT
ftr-431	1020	10	”248	”248	PUNCT
ftr-431	1021	1	241	241	NUM
ftr-431	1021	2	.	.	PUNCT
ftr-431	1022	1	see	see	VERB
ftr-431	1022	2	,	,	PUNCT
ftr-431	1022	3	e.g.	e.g.	ADV
ftr-431	1022	4	,	,	PUNCT
ftr-431	1022	5	sangers	sanger	NOUN
ftr-431	1022	6	home	home	ADV
ftr-431	1022	7	for	for	ADP
ftr-431	1022	8	chronic	chronic	ADJ
ftr-431	1022	9	patients	patient	NOUN
ftr-431	1022	10	,	,	PUNCT
ftr-431	1022	11	inc	inc	PROPN
ftr-431	1022	12	.	.	PROPN
ftr-431	1023	1	v.	v.	PROPN
ftr-431	1023	2	commissioner	commissioner	PROPN
ftr-431	1023	3	,	,	PUNCT
ftr-431	1023	4	72	72	NUM
ftr-431	1023	5	t.c	t.c	NOUN
ftr-431	1023	6	.	.	PROPN
ftr-431	1023	7	105	105	NUM
ftr-431	1023	8	(	(	PUNCT
ftr-431	1023	9	1979	1979	NUM
ftr-431	1023	10	)	)	PUNCT
ftr-431	1023	11	(	(	PUNCT
ftr-431	1023	12	taxpayer	taxpayer	NOUN
ftr-431	1023	13	estopped	estop	VERB
ftr-431	1023	14	)	)	PUNCT
ftr-431	1023	15	;	;	PUNCT
ftr-431	1023	16	herschler	herschler	PROPN
ftr-431	1023	17	v.	v.	PROPN
ftr-431	1023	18	commissioner	commissioner	PROPN
ftr-431	1023	19	,	,	PUNCT
ftr-431	1024	1	48	48	NUM
ftr-431	1024	2	t.c	t.c	PROPN
ftr-431	1024	3	.	.	PROPN
ftr-431	1024	4	memo	memo	NOUN
ftr-431	1024	5	(	(	PUNCT
ftr-431	1024	6	cch	cch	PROPN
ftr-431	1024	7	)	)	PUNCT
ftr-431	1024	8	1475	1475	NUM
ftr-431	1024	9	,	,	PUNCT
ftr-431	1024	10	t.c	t.c	PROPN
ftr-431	1024	11	.	.	PROPN
ftr-431	1024	12	memo	memo	NOUN
ftr-431	1024	13	(	(	PUNCT
ftr-431	1024	14	ria	ria	PROPN
ftr-431	1024	15	)	)	PUNCT
ftr-431	1024	16	¶	¶	PROPN
ftr-431	1024	17	84,569	84,569	NUM
ftr-431	1024	18	(	(	PUNCT
ftr-431	1024	19	1984	1984	NUM
ftr-431	1024	20	)	)	PUNCT
ftr-431	1024	21	(	(	PUNCT
ftr-431	1024	22	taxpayer	taxpayer	NOUN
ftr-431	1024	23	estopped	estop	VERB
ftr-431	1024	24	)	)	PUNCT
ftr-431	1024	25	;	;	PUNCT
ftr-431	1024	26	cf	cf	X
ftr-431	1024	27	.	.	PUNCT
ftr-431	1025	1	fredericks	fredericks	PROPN
ftr-431	1025	2	v.	v.	PROPN
ftr-431	1025	3	commissioner	commissioner	PROPN
ftr-431	1025	4	,	,	PUNCT
ftr-431	1025	5	126	126	NUM
ftr-431	1025	6	f.3d	f.3d	NUM
ftr-431	1025	7	433	433	NUM
ftr-431	1025	8	(	(	PUNCT
ftr-431	1025	9	3d	3d	PROPN
ftr-431	1025	10	cir	cir	NOUN
ftr-431	1025	11	.	.	PUNCT
ftr-431	1025	12	1997	1997	NUM
ftr-431	1025	13	)	)	PUNCT
ftr-431	1026	1	(	(	PUNCT
ftr-431	1026	2	government	government	NOUN
ftr-431	1026	3	estopped	estop	VERB
ftr-431	1026	4	)	)	PUNCT
ftr-431	1026	5	,	,	PUNCT
ftr-431	1026	6	rev’g	rev’g	PROPN
ftr-431	1027	1	71	71	NUM
ftr-431	1027	2	t.c	t.c	PROPN
ftr-431	1027	3	.	.	PROPN
ftr-431	1027	4	memo	memo	NOUN
ftr-431	1027	5	(	(	PUNCT
ftr-431	1027	6	cch	cch	PROPN
ftr-431	1027	7	)	)	PUNCT
ftr-431	1027	8	2998	2998	NUM
ftr-431	1027	9	.	.	PUNCT
ftr-431	1028	1	242	242	NUM
ftr-431	1028	2	.	.	PUNCT
ftr-431	1029	1	see	see	VERB
ftr-431	1029	2	,	,	PUNCT
ftr-431	1029	3	e.g.	e.g.	ADV
ftr-431	1029	4	,	,	PUNCT
ftr-431	1029	5	hofstetter	hofstetter	PROPN
ftr-431	1029	6	v.	v.	PROPN
ftr-431	1029	7	commissioner	commissioner	PROPN
ftr-431	1029	8	,	,	PUNCT
ftr-431	1029	9	98	98	NUM
ftr-431	1029	10	t.c	t.c	PROPN
ftr-431	1029	11	.	.	PROPN
ftr-431	1029	12	695	695	NUM
ftr-431	1029	13	,	,	PUNCT
ftr-431	1029	14	700	700	NUM
ftr-431	1029	15	(	(	PUNCT
ftr-431	1029	16	1992	1992	NUM
ftr-431	1029	17	)	)	PUNCT
ftr-431	1029	18	;	;	PUNCT
ftr-431	1029	19	kronish	kronish	VERB
ftr-431	1029	20	v.	v.	PROPN
ftr-431	1029	21	commissioner	commissioner	NOUN
ftr-431	1029	22	,	,	PUNCT
ftr-431	1029	23	90	90	NUM
ftr-431	1029	24	t.c	t.c	PROPN
ftr-431	1029	25	.	.	PROPN
ftr-431	1029	26	684	684	NUM
ftr-431	1029	27	(	(	PUNCT
ftr-431	1029	28	1988	1988	NUM
ftr-431	1029	29	)	)	PUNCT
ftr-431	1029	30	;	;	PUNCT
ftr-431	1029	31	boulez	boulez	PROPN
ftr-431	1029	32	v.	v.	PROPN
ftr-431	1029	33	commissioner	commissioner	PROPN
ftr-431	1029	34	,	,	PUNCT
ftr-431	1029	35	76	76	NUM
ftr-431	1029	36	t.c	t.c	PROPN
ftr-431	1029	37	.	.	PROPN
ftr-431	1029	38	209	209	NUM
ftr-431	1029	39	,	,	PUNCT
ftr-431	1029	40	214	214	NUM
ftr-431	1029	41	-	-	SYM
ftr-431	1029	42	15	15	NUM
ftr-431	1029	43	(	(	PUNCT
ftr-431	1029	44	1981	1981	NUM
ftr-431	1029	45	)	)	PUNCT
ftr-431	1029	46	;	;	PUNCT
ftr-431	1029	47	graff	graff	VERB
ftr-431	1029	48	v.	v.	ADP
ftr-431	1029	49	commissioner	commissioner	NOUN
ftr-431	1029	50	,	,	PUNCT
ftr-431	1029	51	74	74	NUM
ftr-431	1029	52	t.c	t.c	PROPN
ftr-431	1029	53	.	.	PROPN
ftr-431	1029	54	743	743	NUM
ftr-431	1029	55	,	,	PUNCT
ftr-431	1029	56	761	761	NUM
ftr-431	1029	57	(	(	PUNCT
ftr-431	1029	58	1980	1980	NUM
ftr-431	1029	59	)	)	PUNCT
ftr-431	1029	60	;	;	PUNCT
ftr-431	1029	61	schwotzer	schwotzer	NOUN
ftr-431	1029	62	v.	v.	PROPN
ftr-431	1029	63	commissioner	commissioner	PROPN
ftr-431	1029	64	,	,	PUNCT
ftr-431	1030	1	51	51	NUM
ftr-431	1030	2	t.c	t.c	PROPN
ftr-431	1030	3	.	.	PROPN
ftr-431	1030	4	memo	memo	NOUN
ftr-431	1030	5	(	(	PUNCT
ftr-431	1030	6	cch	cch	PROPN
ftr-431	1030	7	)	)	PUNCT
ftr-431	1030	8	902	902	NUM
ftr-431	1030	9	,	,	PUNCT
ftr-431	1030	10	t.c	t.c	PROPN
ftr-431	1030	11	.	.	PROPN
ftr-431	1030	12	memo	memo	NOUN
ftr-431	1030	13	(	(	PUNCT
ftr-431	1030	14	ria	ria	PROPN
ftr-431	1030	15	)	)	PUNCT
ftr-431	1030	16	¶	¶	NOUN
ftr-431	1030	17	86,161	86,161	NUM
ftr-431	1030	18	(	(	PUNCT
ftr-431	1030	19	1986	1986	NUM
ftr-431	1030	20	)	)	PUNCT
ftr-431	1030	21	.	.	PUNCT
ftr-431	1031	1	243	243	NUM
ftr-431	1031	2	.	.	PUNCT
ftr-431	1032	1	see	see	VERB
ftr-431	1032	2	dubroff	dubroff	NOUN
ftr-431	1032	3	,	,	PUNCT
ftr-431	1032	4	supra	supra	PROPN
ftr-431	1032	5	note	note	PROPN
ftr-431	1032	6	62	62	NUM
ftr-431	1032	7	,	,	PUNCT
ftr-431	1032	8	at	at	ADP
ftr-431	1032	9	488	488	NUM
ftr-431	1032	10	.	.	PUNCT
ftr-431	1033	1	244	244	NUM
ftr-431	1033	2	.	.	PUNCT
ftr-431	1034	1	see	see	VERB
ftr-431	1034	2	,	,	PUNCT
ftr-431	1034	3	e.g.	e.g.	ADV
ftr-431	1034	4	,	,	PUNCT
ftr-431	1034	5	hofstetter	hofstetter	PROPN
ftr-431	1034	6	v.	v.	PROPN
ftr-431	1034	7	commissioner	commissioner	PROPN
ftr-431	1034	8	,	,	PUNCT
ftr-431	1034	9	98	98	NUM
ftr-431	1034	10	t.c	t.c	PROPN
ftr-431	1034	11	.	.	PROPN
ftr-431	1034	12	695	695	NUM
ftr-431	1034	13	,	,	PUNCT
ftr-431	1034	14	700	700	NUM
ftr-431	1034	15	(	(	PUNCT
ftr-431	1034	16	1992	1992	NUM
ftr-431	1034	17	)	)	PUNCT
ftr-431	1034	18	(	(	PUNCT
ftr-431	1034	19	equitable	equitable	ADJ
ftr-431	1034	20	estoppel	estoppel	NOUN
ftr-431	1034	21	is	be	AUX
ftr-431	1034	22	to	to	PART
ftr-431	1034	23	be	be	AUX
ftr-431	1034	24	applied	apply	VERB
ftr-431	1034	25	against	against	ADP
ftr-431	1034	26	the	the	DET
ftr-431	1034	27	government	government	NOUN
ftr-431	1034	28	only	only	ADV
ftr-431	1034	29	“	"	PUNCT
ftr-431	1034	30	with	with	ADP
ftr-431	1034	31	utmost	utmost	ADJ
ftr-431	1034	32	caution	caution	NOUN
ftr-431	1034	33	and	and	CCONJ
ftr-431	1034	34	restraint	restraint	NOUN
ftr-431	1034	35	.	.	PUNCT
ftr-431	1034	36	”	"	PUNCT
ftr-431	1034	37	)	)	PUNCT
ftr-431	1034	38	(	(	PUNCT
ftr-431	1034	39	quoting	quote	VERB
ftr-431	1034	40	estate	estate	NOUN
ftr-431	1034	41	of	of	ADP
ftr-431	1034	42	emerson	emerson	PROPN
ftr-431	1034	43	v.	v.	PROPN
ftr-431	1034	44	commissioner	commissioner	PROPN
ftr-431	1034	45	,	,	PUNCT
ftr-431	1034	46	67	67	NUM
ftr-431	1034	47	t.c	t.c	PROPN
ftr-431	1034	48	.	.	PROPN
ftr-431	1034	49	612	612	NUM
ftr-431	1034	50	,	,	PUNCT
ftr-431	1034	51	617	617	NUM
ftr-431	1034	52	(	(	PUNCT
ftr-431	1034	53	1977	1977	NUM
ftr-431	1034	54	)	)	PUNCT
ftr-431	1034	55	)	)	PUNCT
ftr-431	1034	56	;	;	PUNCT
ftr-431	1035	1	boulez	boulez	PROPN
ftr-431	1035	2	v.	v.	PROPN
ftr-431	1035	3	commissioner	commissioner	PROPN
ftr-431	1035	4	,	,	PUNCT
ftr-431	1035	5	76	76	NUM
ftr-431	1035	6	t.c	t.c	PROPN
ftr-431	1035	7	.	.	PROPN
ftr-431	1035	8	209	209	NUM
ftr-431	1035	9	,	,	PUNCT
ftr-431	1035	10	214	214	NUM
ftr-431	1035	11	-	-	SYM
ftr-431	1035	12	15	15	NUM
ftr-431	1035	13	(	(	PUNCT
ftr-431	1035	14	1981	1981	NUM
ftr-431	1035	15	)	)	PUNCT
ftr-431	1035	16	(	(	PUNCT
ftr-431	1035	17	similarly	similarly	ADV
ftr-431	1035	18	quoting	quote	VERB
ftr-431	1035	19	emerson	emerson	PROPN
ftr-431	1035	20	)	)	PUNCT
ftr-431	1035	21	,	,	PUNCT
ftr-431	1035	22	aff’d	aff’d	VERB
ftr-431	1035	23	,	,	PUNCT
ftr-431	1035	24	810	810	NUM
ftr-431	1035	25	f.2d	f.2d	NUM
ftr-431	1035	26	209	209	NUM
ftr-431	1035	27	(	(	PUNCT
ftr-431	1035	28	d.c	d.c	PROPN
ftr-431	1035	29	.	.	PROPN
ftr-431	1035	30	cir	cir	PROPN
ftr-431	1035	31	.	.	PROPN
ftr-431	1035	32	1987	1987	NUM
ftr-431	1035	33	)	)	PUNCT
ftr-431	1035	34	,	,	PUNCT
ftr-431	1035	35	cert	cert	PROPN
ftr-431	1035	36	.	.	PUNCT
ftr-431	1035	37	denied	deny	VERB
ftr-431	1035	38	,	,	PUNCT
ftr-431	1035	39	484	484	NUM
ftr-431	1035	40	u.s	u.s	PROPN
ftr-431	1035	41	.	.	PROPN
ftr-431	1035	42	896	896	NUM
ftr-431	1035	43	(	(	PUNCT
ftr-431	1035	44	1987	1987	NUM
ftr-431	1035	45	)	)	PUNCT
ftr-431	1035	46	;	;	PUNCT
ftr-431	1035	47	graff	graff	VERB
ftr-431	1035	48	,	,	PUNCT
ftr-431	1035	49	74	74	NUM
ftr-431	1035	50	t.c	t.c	PROPN
ftr-431	1035	51	.	.	PROPN
ftr-431	1035	52	743	743	NUM
ftr-431	1035	53	,	,	PUNCT
ftr-431	1035	54	761	761	NUM
ftr-431	1035	55	(	(	PUNCT
ftr-431	1035	56	1980	1980	NUM
ftr-431	1035	57	)	)	PUNCT
ftr-431	1035	58	(	(	PUNCT
ftr-431	1035	59	“	"	PUNCT
ftr-431	1035	60	although	although	SCONJ
ftr-431	1035	61	the	the	DET
ftr-431	1035	62	doctrine	doctrine	NOUN
ftr-431	1035	63	of	of	ADP
ftr-431	1035	64	equitable	equitable	ADJ
ftr-431	1035	65	estoppel	estoppel	NOUN
ftr-431	1035	66	is	be	AUX
ftr-431	1035	67	not	not	PART
ftr-431	1035	68	inapplicable	inapplicable	ADJ
ftr-431	1035	69	to	to	ADP
ftr-431	1035	70	the	the	DET
ftr-431	1035	71	federal	federal	ADJ
ftr-431	1035	72	government	government	NOUN
ftr-431	1035	73	,	,	PUNCT
ftr-431	1035	74	it	it	PRON
ftr-431	1035	75	has	have	AUX
ftr-431	1035	76	been	be	AUX
ftr-431	1035	77	applied	apply	VERB
ftr-431	1035	78	to	to	ADP
ftr-431	1035	79	such	such	ADJ
ftr-431	1035	80	government	government	NOUN
ftr-431	1035	81	with	with	ADP
ftr-431	1035	82	caution	caution	NOUN
ftr-431	1035	83	and	and	CCONJ
ftr-431	1035	84	only	only	ADV
ftr-431	1035	85	where	where	SCONJ
ftr-431	1035	86	justice	justice	NOUN
ftr-431	1035	87	and	and	CCONJ
ftr-431	1035	88	fair	fair	ADJ
ftr-431	1035	89	play	play	NOUN
ftr-431	1035	90	require	require	VERB
ftr-431	1035	91	it	it	PRON
ftr-431	1035	92	.	.	PUNCT
ftr-431	1035	93	”	"	PUNCT
ftr-431	1035	94	)	)	PUNCT
ftr-431	1035	95	,	,	PUNCT
ftr-431	1035	96	aff’d	aff’d	VERB
ftr-431	1035	97	,	,	PUNCT
ftr-431	1035	98	673	673	NUM
ftr-431	1035	99	f.2d	f.2d	NOUN
ftr-431	1035	100	784	784	NUM
ftr-431	1035	101	(	(	PUNCT
ftr-431	1035	102	5th	5th	ADJ
ftr-431	1035	103	cir	cir	NOUN
ftr-431	1035	104	.	.	PROPN
ftr-431	1035	105	1982	1982	NUM
ftr-431	1035	106	)	)	PUNCT
ftr-431	1035	107	.	.	PUNCT
ftr-431	1036	1	245	245	NUM
ftr-431	1036	2	.	.	PUNCT
ftr-431	1037	1	see	see	VERB
ftr-431	1037	2	,	,	PUNCT
ftr-431	1037	3	e.g.	e.g.	ADV
ftr-431	1037	4	,	,	PUNCT
ftr-431	1037	5	kennedy	kennedy	PROPN
ftr-431	1037	6	v.	v.	PROPN
ftr-431	1037	7	united	united	PROPN
ftr-431	1037	8	states	states	PROPN
ftr-431	1037	9	,	,	PUNCT
ftr-431	1037	10	965	965	NUM
ftr-431	1037	11	f.2d	f.2d	X
ftr-431	1037	12	413	413	NUM
ftr-431	1037	13	,	,	PUNCT
ftr-431	1037	14	417	417	NUM
ftr-431	1037	15	(	(	PUNCT
ftr-431	1037	16	1992	1992	NUM
ftr-431	1037	17	)	)	PUNCT
ftr-431	1037	18	(	(	PUNCT
ftr-431	1037	19	“	"	PUNCT
ftr-431	1037	20	this	this	DET
ftr-431	1037	21	court	court	NOUN
ftr-431	1037	22	,	,	PUNCT
ftr-431	1037	23	along	along	ADP
ftr-431	1037	24	with	with	ADP
ftr-431	1037	25	several	several	ADJ
ftr-431	1037	26	other	other	ADJ
ftr-431	1037	27	circuits	circuit	NOUN
ftr-431	1037	28	,	,	PUNCT
ftr-431	1037	29	allows	allow	VERB
ftr-431	1037	30	a	a	DET
ftr-431	1037	31	private	private	ADJ
ftr-431	1037	32	party	party	NOUN
ftr-431	1037	33	to	to	PART
ftr-431	1037	34	assert	assert	VERB
ftr-431	1037	35	equitable	equitable	ADJ
ftr-431	1037	36	estoppel	estoppel	NOUN
ftr-431	1037	37	against	against	ADP
ftr-431	1037	38	the	the	DET
ftr-431	1037	39	government	government	NOUN
ftr-431	1037	40	in	in	ADP
ftr-431	1037	41	a	a	DET
ftr-431	1037	42	very	very	ADV
ftr-431	1037	43	narrow	narrow	ADJ
ftr-431	1037	44	category	category	NOUN
ftr-431	1037	45	of	of	ADP
ftr-431	1037	46	cases	case	NOUN
ftr-431	1037	47	–	–	PUNCT
ftr-431	1037	48	when	when	SCONJ
ftr-431	1037	49	the	the	DET
ftr-431	1037	50	traditional	traditional	ADJ
ftr-431	1037	51	elements	element	NOUN
ftr-431	1037	52	of	of	ADP
ftr-431	1037	53	estoppel	estoppel	NOUN
ftr-431	1037	54	are	be	AUX
ftr-431	1037	55	shown	show	VERB
ftr-431	1037	56	and	and	CCONJ
ftr-431	1037	57	there	there	PRON
ftr-431	1037	58	is	be	VERB
ftr-431	1037	59	affirmative	affirmative	ADJ
ftr-431	1037	60	misconduct	misconduct	NOUN
ftr-431	1037	61	on	on	ADP
ftr-431	1037	62	the	the	DET
ftr-431	1037	63	part	part	NOUN
ftr-431	1037	64	of	of	ADP
ftr-431	1037	65	the	the	DET
ftr-431	1037	66	government	government	NOUN
ftr-431	1037	67	.	.	PUNCT
ftr-431	1037	68	”	"	PUNCT
ftr-431	1037	69	)	)	PUNCT
ftr-431	1038	1	(	(	PUNCT
ftr-431	1038	2	citing	cite	VERB
ftr-431	1038	3	united	united	PROPN
ftr-431	1038	4	states	states	PROPN
ftr-431	1038	5	v.	v.	ADP
ftr-431	1038	6	asmar	asmar	PROPN
ftr-431	1038	7	,	,	PUNCT
ftr-431	1038	8	827	827	NUM
ftr-431	1038	9	f.2d	f.2d	SYM
ftr-431	1038	10	907	907	NUM
ftr-431	1038	11	,	,	PUNCT
ftr-431	1038	12	911	911	NUM
ftr-431	1038	13	n.4	n.4	SYM
ftr-431	1038	14	(	(	PUNCT
ftr-431	1038	15	3rd	3rd	ADJ
ftr-431	1038	16	cir	cir	NOUN
ftr-431	1038	17	.	.	PUNCT
ftr-431	1038	18	1987	1987	NUM
ftr-431	1038	19	)	)	PUNCT
ftr-431	1038	20	)	)	PUNCT
ftr-431	1038	21	;	;	PUNCT
ftr-431	1038	22	estate	estate	NOUN
ftr-431	1038	23	of	of	ADP
ftr-431	1038	24	carberry	carberry	PROPN
ftr-431	1038	25	v.	v.	ADP
ftr-431	1038	26	commissioner	commissioner	NOUN
ftr-431	1038	27	,	,	PUNCT
ftr-431	1038	28	933	933	NUM
ftr-431	1038	29	f.2d	f.2d	NOUN
ftr-431	1038	30	1124	1124	NUM
ftr-431	1038	31	,	,	PUNCT
ftr-431	1038	32	1127	1127	NUM
ftr-431	1038	33	(	(	PUNCT
ftr-431	1038	34	2d	2d	NUM
ftr-431	1038	35	cir	cir	NOUN
ftr-431	1038	36	.	.	PROPN
ftr-431	1038	37	1991	1991	NUM
ftr-431	1038	38	)	)	PUNCT
ftr-431	1038	39	(	(	PUNCT
ftr-431	1038	40	“	"	PUNCT
ftr-431	1038	41	the	the	DET
ftr-431	1038	42	doctrine	doctrine	NOUN
ftr-431	1038	43	of	of	ADP
ftr-431	1038	44	estoppel	estoppel	NOUN
ftr-431	1038	45	‘	'	PUNCT
ftr-431	1038	46	is	be	AUX
ftr-431	1038	47	applied	apply	VERB
ftr-431	1038	48	against	against	ADP
ftr-431	1038	49	the	the	DET
ftr-431	1038	50	government	government	NOUN
ftr-431	1038	51	“	"	PUNCT
ftr-431	1038	52	with	with	ADP
ftr-431	1038	53	the	the	DET
ftr-431	1038	54	utmost	utmost	ADJ
ftr-431	1038	55	caution	caution	NOUN
ftr-431	1038	56	and	and	CCONJ
ftr-431	1038	57	restraint	restraint	NOUN
ftr-431	1038	58	.	.	PUNCT
ftr-431	1038	59	”	"	PUNCT
ftr-431	1038	60	’	'	PUNCT
ftr-431	1038	61	”	"	PUNCT
ftr-431	1038	62	)	)	PUNCT
ftr-431	1038	63	(	(	PUNCT
ftr-431	1038	64	quoting	quote	VERB
ftr-431	1038	65	boulez	boulez	PROPN
ftr-431	1038	66	v.	v.	PROPN
ftr-431	1038	67	commissioner	commissioner	PROPN
ftr-431	1038	68	,	,	PUNCT
ftr-431	1038	69	76	76	NUM
ftr-431	1038	70	t.c	t.c	PROPN
ftr-431	1038	71	.	.	PROPN
ftr-431	1038	72	209	209	NUM
ftr-431	1038	73	,	,	PUNCT
ftr-431	1038	74	214	214	NUM
ftr-431	1038	75	-	-	SYM
ftr-431	1038	76	15	15	NUM
ftr-431	1038	77	(	(	PUNCT
ftr-431	1038	78	1981	1981	NUM
ftr-431	1038	79	)	)	PUNCT
ftr-431	1038	80	)	)	PUNCT
ftr-431	1038	81	;	;	PUNCT
ftr-431	1038	82	see	see	VERB
ftr-431	1038	83	also	also	ADV
ftr-431	1038	84	heckler	heckler	NOUN
ftr-431	1038	85	v.	v.	ADP
ftr-431	1038	86	community	community	NOUN
ftr-431	1038	87	health	health	NOUN
ftr-431	1038	88	serv	serv	PROPN
ftr-431	1038	89	.	.	PUNCT
ftr-431	1038	90	inc	inc	PROPN
ftr-431	1038	91	.	.	PROPN
ftr-431	1038	92	,	,	PUNCT
ftr-431	1038	93	467	467	NUM
ftr-431	1038	94	u.s	u.s	PROPN
ftr-431	1038	95	.	.	PROPN
ftr-431	1038	96	51	51	NUM
ftr-431	1038	97	,	,	PUNCT
ftr-431	1038	98	60	60	NUM
ftr-431	1038	99	(	(	PUNCT
ftr-431	1038	100	1984	1984	NUM
ftr-431	1038	101	)	)	PUNCT
ftr-431	1038	102	(	(	PUNCT
ftr-431	1038	103	expressly	expressly	ADV
ftr-431	1038	104	leaving	leave	VERB
ftr-431	1038	105	open	open	ADJ
ftr-431	1038	106	the	the	DET
ftr-431	1038	107	possibility	possibility	NOUN
ftr-431	1038	108	of	of	ADP
ftr-431	1038	109	a	a	DET
ftr-431	1038	110	flat	flat	ADJ
ftr-431	1038	111	rule	rule	NOUN
ftr-431	1038	112	barring	bar	VERB
ftr-431	1038	113	any	any	DET
ftr-431	1038	114	estoppel	estoppel	NOUN
ftr-431	1038	115	against	against	ADP
ftr-431	1038	116	the	the	DET
ftr-431	1038	117	government	government	NOUN
ftr-431	1038	118	)	)	PUNCT
ftr-431	1038	119	.	.	PUNCT
ftr-431	1039	1	246	246	NUM
ftr-431	1039	2	.	.	PUNCT
ftr-431	1040	1	see	see	VERB
ftr-431	1040	2	,	,	PUNCT
ftr-431	1040	3	e.g.	e.g.	ADV
ftr-431	1040	4	,	,	PUNCT
ftr-431	1040	5	boulez	boulez	PROPN
ftr-431	1040	6	v.	v.	PROPN
ftr-431	1040	7	commissioner	commissioner	PROPN
ftr-431	1040	8	,	,	PUNCT
ftr-431	1040	9	810	810	NUM
ftr-431	1040	10	f.2d	f.2d	ADP
ftr-431	1040	11	209	209	NUM
ftr-431	1040	12	,	,	PUNCT
ftr-431	1040	13	218	218	NUM
ftr-431	1040	14	n.68	n.68	PROPN
ftr-431	1040	15	(	(	PUNCT
ftr-431	1040	16	d.c	d.c	PROPN
ftr-431	1040	17	.	.	PROPN
ftr-431	1040	18	cir	cir	PROPN
ftr-431	1040	19	.	.	PROPN
ftr-431	1040	20	1987	1987	NUM
ftr-431	1040	21	)	)	PUNCT
ftr-431	1040	22	,	,	PUNCT
ftr-431	1040	23	cert	cert	PROPN
ftr-431	1040	24	.	.	PUNCT
ftr-431	1041	1	denied	deny	VERB
ftr-431	1041	2	,	,	PUNCT
ftr-431	1041	3	484	484	NUM
ftr-431	1041	4	u.s	u.s	PROPN
ftr-431	1041	5	.	.	PROPN
ftr-431	1041	6	896	896	NUM
ftr-431	1041	7	(	(	PUNCT
ftr-431	1041	8	1987	1987	NUM
ftr-431	1041	9	)	)	PUNCT
ftr-431	1041	10	,	,	PUNCT
ftr-431	1041	11	aff’g	aff’g	PROPN
ftr-431	1041	12	76	76	NUM
ftr-431	1041	13	t.c	t.c	PROPN
ftr-431	1041	14	.	.	PROPN
ftr-431	1041	15	209	209	NUM
ftr-431	1041	16	,	,	PUNCT
ftr-431	1041	17	214	214	NUM
ftr-431	1041	18	-	-	SYM
ftr-431	1041	19	17	17	NUM
ftr-431	1041	20	(	(	PUNCT
ftr-431	1041	21	1981	1981	NUM
ftr-431	1041	22	)	)	PUNCT
ftr-431	1041	23	;	;	PUNCT
ftr-431	1041	24	graff	graff	VERB
ftr-431	1041	25	v.	v.	ADP
ftr-431	1041	26	commissioner	commissioner	NOUN
ftr-431	1041	27	,	,	PUNCT
ftr-431	1041	28	673	673	NUM
ftr-431	1041	29	f.2d	f.2d	NOUN
ftr-431	1041	30	784	784	NUM
ftr-431	1041	31	,	,	PUNCT
ftr-431	1041	32	785	785	NUM
ftr-431	1041	33	(	(	PUNCT
ftr-431	1041	34	5th	5th	ADJ
ftr-431	1041	35	cir	cir	NOUN
ftr-431	1041	36	.	.	PROPN
ftr-431	1041	37	1982	1982	NUM
ftr-431	1041	38	)	)	PUNCT
ftr-431	1041	39	,	,	PUNCT
ftr-431	1041	40	aff’g	aff’g	VERB
ftr-431	1041	41	74	74	NUM
ftr-431	1041	42	t.c	t.c	PROPN
ftr-431	1041	43	.	.	PROPN
ftr-431	1041	44	743	743	NUM
ftr-431	1041	45	,	,	PUNCT
ftr-431	1041	46	760	760	NUM
ftr-431	1041	47	-	-	SYM
ftr-431	1041	48	65	65	NUM
ftr-431	1041	49	(	(	PUNCT
ftr-431	1041	50	1980	1980	NUM
ftr-431	1041	51	)	)	PUNCT
ftr-431	1041	52	;	;	PUNCT
ftr-431	1041	53	estate	estate	NOUN
ftr-431	1041	54	of	of	ADP
ftr-431	1041	55	emerson	emerson	PROPN
ftr-431	1041	56	v.	v.	PROPN
ftr-431	1041	57	commissioner	commissioner	PROPN
ftr-431	1041	58	,	,	PUNCT
ftr-431	1041	59	67	67	NUM
ftr-431	1041	60	t.c	t.c	PROPN
ftr-431	1041	61	.	.	PROPN
ftr-431	1041	62	612	612	NUM
ftr-431	1041	63	,	,	PUNCT
ftr-431	1041	64	617	617	NUM
ftr-431	1041	65	-	-	SYM
ftr-431	1041	66	18	18	NUM
ftr-431	1041	67	(	(	PUNCT
ftr-431	1041	68	1977	1977	NUM
ftr-431	1041	69	)	)	PUNCT
ftr-431	1041	70	.	.	PUNCT
ftr-431	1042	1	247	247	NUM
ftr-431	1042	2	.	.	PUNCT
ftr-431	1043	1	flight	flight	NOUN
ftr-431	1043	2	attendants	attendant	NOUN
ftr-431	1043	3	against	against	ADP
ftr-431	1043	4	ual	ual	ADJ
ftr-431	1043	5	offset	offset	NOUN
ftr-431	1043	6	(	(	PUNCT
ftr-431	1043	7	faauo	faauo	ADJ
ftr-431	1043	8	)	)	PUNCT
ftr-431	1043	9	and	and	CCONJ
ftr-431	1043	10	united	united	PROPN
ftr-431	1043	11	air	air	PROPN
ftr-431	1043	12	lines	lines	PROPN
ftr-431	1043	13	,	,	PUNCT
ftr-431	1043	14	inc	inc	PROPN
ftr-431	1043	15	.	.	PROPN
ftr-431	1044	1	v.	v.	PROPN
ftr-431	1044	2	commissioner	commissioner	PROPN
ftr-431	1044	3	,	,	PUNCT
ftr-431	1044	4	165	165	NUM
ftr-431	1044	5	f.3d	f.3d	NUM
ftr-431	1044	6	572	572	NUM
ftr-431	1044	7	,	,	PUNCT
ftr-431	1044	8	578	578	NUM
ftr-431	1044	9	(	(	PUNCT
ftr-431	1044	10	7th	7th	ADJ
ftr-431	1044	11	cir	cir	NOUN
ftr-431	1044	12	.	.	PUNCT
ftr-431	1044	13	1999	1999	NUM
ftr-431	1044	14	)	)	PUNCT
ftr-431	1044	15	.	.	PUNCT
ftr-431	1045	1	248	248	NUM
ftr-431	1045	2	.	.	PUNCT
ftr-431	1046	1	i	i	PRON
ftr-431	1046	2	d.	d.	PROPN
ftr-431	1046	3	390	390	NUM
ftr-431	1046	4	florida	florida	PROPN
ftr-431	1046	5	tax	tax	NOUN
ftr-431	1046	6	review	review	NOUN
ftr-431	1047	1	[	[	X
ftr-431	1047	2	vol	vol	NOUN
ftr-431	1047	3	.	.	NOUN
ftr-431	1047	4	5:5	5:5	NUM
ftr-431	1047	5	other	other	ADJ
ftr-431	1047	6	courts	court	NOUN
ftr-431	1047	7	have	have	AUX
ftr-431	1047	8	also	also	ADV
ftr-431	1047	9	held	hold	VERB
ftr-431	1047	10	that	that	SCONJ
ftr-431	1047	11	the	the	DET
ftr-431	1047	12	tax	tax	NOUN
ftr-431	1047	13	court	court	NOUN
ftr-431	1047	14	may	may	AUX
ftr-431	1047	15	apply	apply	VERB
ftr-431	1047	16	equitable	equitable	ADJ
ftr-431	1047	17	estoppel	estoppel	NOUN
ftr-431	1047	18	.	.	PUNCT
ftr-431	1048	1	the	the	DET
ftr-431	1048	2	ninth	ninth	ADJ
ftr-431	1048	3	circuit	circuit	NOUN
ftr-431	1048	4	has	have	AUX
ftr-431	1048	5	held	hold	VERB
ftr-431	1048	6	that	that	SCONJ
ftr-431	1048	7	the	the	DET
ftr-431	1048	8	tax	tax	NOUN
ftr-431	1048	9	court	court	NOUN
ftr-431	1048	10	had	have	VERB
ftr-431	1048	11	the	the	DET
ftr-431	1048	12	“	"	PUNCT
ftr-431	1048	13	equitable249	equitable249	PROPN
ftr-431	1048	14	power	power	NOUN
ftr-431	1048	15	to	to	PART
ftr-431	1048	16	reform	reform	VERB
ftr-431	1048	17	the	the	DET
ftr-431	1048	18	two	two	NUM
ftr-431	1048	19	irs	irs	PROPN
ftr-431	1048	20	forms	form	VERB
ftr-431	1048	21	872	872	NUM
ftr-431	1048	22	-	-	PUNCT
ftr-431	1048	23	a	a	PRON
ftr-431	1048	24	that	that	PRON
ftr-431	1048	25	were	be	AUX
ftr-431	1048	26	the	the	DET
ftr-431	1048	27	subject	subject	NOUN
ftr-431	1048	28	of	of	ADP
ftr-431	1048	29	the	the	DET
ftr-431	1048	30	deficiency	deficiency	NOUN
ftr-431	1048	31	determination	determination	NOUN
ftr-431	1048	32	before	before	ADP
ftr-431	1048	33	it	it	PRON
ftr-431	1048	34	.	.	PUNCT
ftr-431	1048	35	”	"	PUNCT
ftr-431	1049	1	similarly	similarly	ADV
ftr-431	1049	2	,	,	PUNCT
ftr-431	1049	3	in	in	ADP
ftr-431	1049	4	mayfair	mayfair	PROPN
ftr-431	1049	5	minerals	minerals	PROPN
ftr-431	1049	6	,	,	PUNCT
ftr-431	1049	7	inc	inc	PROPN
ftr-431	1049	8	.	.	PROPN
ftr-431	1049	9	v.250	v.250	PROPN
ftr-431	1049	10	commissioner	commissioner	PROPN
ftr-431	1049	11	,	,	PUNCT
ftr-431	1049	12	the	the	DET
ftr-431	1049	13	fifth	fifth	ADJ
ftr-431	1049	14	circuit	circuit	NOUN
ftr-431	1049	15	affirmed	affirm	VERB
ftr-431	1049	16	the	the	DET
ftr-431	1049	17	tax	tax	NOUN
ftr-431	1049	18	court	court	NOUN
ftr-431	1049	19	’s	’s	PART
ftr-431	1049	20	holding	hold	VERB
ftr-431	1049	21	that	that	PRON
ftr-431	1049	22	when251	when251	PROPN
ftr-431	1049	23	the	the	DET
ftr-431	1049	24	irs	irs	PROPN
ftr-431	1049	25	allowed	allow	VERB
ftr-431	1049	26	the	the	DET
ftr-431	1049	27	statute	statute	NOUN
ftr-431	1049	28	of	of	ADP
ftr-431	1049	29	limitations	limitation	NOUN
ftr-431	1049	30	on	on	ADP
ftr-431	1049	31	assessment	assessment	NOUN
ftr-431	1049	32	to	to	PART
ftr-431	1049	33	run	run	VERB
ftr-431	1049	34	because	because	SCONJ
ftr-431	1049	35	of	of	ADP
ftr-431	1049	36	the	the	DET
ftr-431	1049	37	taxpayer	taxpayer	NOUN
ftr-431	1049	38	's	's	PART
ftr-431	1049	39	misleading	misleading	ADJ
ftr-431	1049	40	returns	return	NOUN
ftr-431	1049	41	,	,	PUNCT
ftr-431	1049	42	equitable	equitable	ADJ
ftr-431	1049	43	estoppel	estoppel	NOUN
ftr-431	1049	44	prohibited	prohibit	VERB
ftr-431	1049	45	the	the	DET
ftr-431	1049	46	taxpayer	taxpayer	NOUN
ftr-431	1049	47	from	from	ADP
ftr-431	1049	48	denying	deny	VERB
ftr-431	1049	49	that	that	SCONJ
ftr-431	1049	50	the	the	DET
ftr-431	1049	51	deductions	deduction	NOUN
ftr-431	1049	52	were	be	AUX
ftr-431	1049	53	properly	properly	ADV
ftr-431	1049	54	taken	take	VERB
ftr-431	1049	55	in	in	ADP
ftr-431	1049	56	the	the	DET
ftr-431	1049	57	earlier	early	ADJ
ftr-431	1049	58	years	year	NOUN
ftr-431	1049	59	in	in	ADP
ftr-431	1049	60	which	which	PRON
ftr-431	1049	61	he	he	PRON
ftr-431	1049	62	had	have	AUX
ftr-431	1049	63	taken	take	VERB
ftr-431	1049	64	them	they	PRON
ftr-431	1049	65	.	.	PUNCT
ftr-431	1050	1	relying	rely	VERB
ftr-431	1050	2	on	on	ADP
ftr-431	1050	3	the	the	DET
ftr-431	1050	4	equitable	equitable	ADJ
ftr-431	1050	5	estoppel	estoppel	NOUN
ftr-431	1050	6	line	line	NOUN
ftr-431	1050	7	of	of	ADP
ftr-431	1050	8	authority	authority	NOUN
ftr-431	1050	9	,	,	PUNCT
ftr-431	1050	10	the	the	DET
ftr-431	1050	11	sixth	sixth	ADJ
ftr-431	1050	12	circuit	circuit	NOUN
ftr-431	1050	13	held	hold	VERB
ftr-431	1050	14	,	,	PUNCT
ftr-431	1050	15	in	in	ADP
ftr-431	1050	16	reynolds	reynolds	PROPN
ftr-431	1050	17	v.	v.	PROPN
ftr-431	1050	18	commissioner	commissioner	PROPN
ftr-431	1050	19	,	,	PUNCT
ftr-431	1050	20	that	that	SCONJ
ftr-431	1050	21	the	the	DET
ftr-431	1050	22	tax	tax	NOUN
ftr-431	1050	23	court	court	NOUN
ftr-431	1050	24	has	have	AUX
ftr-431	1050	25	judicial	judicial	ADJ
ftr-431	1050	26	estoppel	estoppel	NOUN
ftr-431	1050	27	power	power	NOUN
ftr-431	1050	28	.	.	PUNCT
ftr-431	1051	1	“	"	PUNCT
ftr-431	1051	2	the	the	DET
ftr-431	1051	3	judicial	judicial	ADJ
ftr-431	1051	4	estoppel	estoppel	NOUN
ftr-431	1051	5	doctrine	doctrine	NOUN
ftr-431	1051	6	protects	protect	VERB
ftr-431	1051	7	the	the	DET
ftr-431	1051	8	integrity	integrity	NOUN
ftr-431	1051	9	of	of	ADP
ftr-431	1051	10	the	the	DET
ftr-431	1051	11	judicial252	judicial252	PROPN
ftr-431	1051	12	process	process	NOUN
ftr-431	1051	13	by	by	ADP
ftr-431	1051	14	preventing	prevent	VERB
ftr-431	1051	15	a	a	DET
ftr-431	1051	16	party	party	NOUN
ftr-431	1051	17	from	from	ADP
ftr-431	1051	18	taking	take	VERB
ftr-431	1051	19	a	a	DET
ftr-431	1051	20	position	position	NOUN
ftr-431	1051	21	inconsistent	inconsistent	ADJ
ftr-431	1051	22	with	with	ADP
ftr-431	1051	23	one	one	NUM
ftr-431	1051	24	successfully	successfully	ADV
ftr-431	1051	25	and	and	CCONJ
ftr-431	1051	26	unequivocally	unequivocally	ADV
ftr-431	1051	27	asserted	assert	VERB
ftr-431	1051	28	by	by	ADP
ftr-431	1051	29	the	the	DET
ftr-431	1051	30	same	same	ADJ
ftr-431	1051	31	party	party	NOUN
ftr-431	1051	32	in	in	ADP
ftr-431	1051	33	a	a	DET
ftr-431	1051	34	prior	prior	ADJ
ftr-431	1051	35	proceeding	proceeding	NOUN
ftr-431	1051	36	.	.	PUNCT
ftr-431	1051	37	”	"	PUNCT
ftr-431	1052	1	it	it	PRON
ftr-431	1052	2	prevents	prevent	VERB
ftr-431	1052	3	litigant	litigant	ADJ
ftr-431	1052	4	game	game	NOUN
ftr-431	1052	5	-	-	PUNCT
ftr-431	1052	6	playing	playing	NOUN
ftr-431	1052	7	through	through	ADP
ftr-431	1052	8	repudiation	repudiation	NOUN
ftr-431	1052	9	in	in	ADP
ftr-431	1052	10	one253	one253	PROPN
ftr-431	1052	11	lawsuit	lawsuit	NOUN
ftr-431	1052	12	of	of	ADP
ftr-431	1052	13	a	a	DET
ftr-431	1052	14	ground	ground	NOUN
ftr-431	1052	15	successfully	successfully	ADV
ftr-431	1052	16	maintained	maintain	VERB
ftr-431	1052	17	in	in	ADP
ftr-431	1052	18	another	another	DET
ftr-431	1052	19	lawsuit	lawsuit	NOUN
ftr-431	1052	20	.	.	PUNCT
ftr-431	1053	1	the	the	DET
ftr-431	1053	2	reynolds254	reynolds254	PROPN
ftr-431	1053	3	holding	holding	NOUN
ftr-431	1053	4	is	be	AUX
ftr-431	1053	5	somewhat	somewhat	ADV
ftr-431	1053	6	surprising	surprising	ADJ
ftr-431	1053	7	,	,	PUNCT
ftr-431	1053	8	because	because	SCONJ
ftr-431	1053	9	,	,	PUNCT
ftr-431	1053	10	as	as	SCONJ
ftr-431	1053	11	discussed	discuss	VERB
ftr-431	1053	12	above	above	ADV
ftr-431	1053	13	,	,	PUNCT
ftr-431	1053	14	it	it	PRON
ftr-431	1053	15	was	be	AUX
ftr-431	1053	16	the	the	DET
ftr-431	1053	17	sixth	sixth	ADJ
ftr-431	1053	18	circuit	circuit	NOUN
ftr-431	1053	19	in	in	ADP
ftr-431	1053	20	estate	estate	NOUN
ftr-431	1053	21	of	of	ADP
ftr-431	1053	22	mueller	mueller	PROPN
ftr-431	1053	23	that	that	PRON
ftr-431	1053	24	reversed	reverse	VERB
ftr-431	1053	25	the	the	DET
ftr-431	1053	26	tax	tax	NOUN
ftr-431	1053	27	court	court	NOUN
ftr-431	1053	28	’s	’s	PART
ftr-431	1053	29	holding	hold	VERB
ftr-431	1053	30	that	that	SCONJ
ftr-431	1053	31	it	it	PRON
ftr-431	1053	32	may255	may255	PROPN
ftr-431	1053	33	apply	apply	VERB
ftr-431	1053	34	equitable	equitable	ADJ
ftr-431	1053	35	recoupment	recoupment	NOUN
ftr-431	1053	36	.	.	PUNCT
ftr-431	1054	1	however	however	ADV
ftr-431	1054	2	,	,	PUNCT
ftr-431	1054	3	mueller	mueller	PROPN
ftr-431	1054	4	involved	involve	VERB
ftr-431	1054	5	a	a	DET
ftr-431	1054	6	statutory	statutory	ADJ
ftr-431	1054	7	bar	bar	NOUN
ftr-431	1054	8	to256	to256	PROPN
ftr-431	1054	9	equitable	equitable	ADJ
ftr-431	1054	10	recoupment	recoupment	NOUN
ftr-431	1054	11	,	,	PUNCT
ftr-431	1054	12	as	as	ADV
ftr-431	1054	13	well	well	ADV
ftr-431	1054	14	as	as	ADP
ftr-431	1054	15	supreme	supreme	PROPN
ftr-431	1054	16	court	court	PROPN
ftr-431	1054	17	authority	authority	NOUN
ftr-431	1054	18	(	(	PUNCT
ftr-431	1054	19	with	with	ADP
ftr-431	1054	20	respect	respect	NOUN
ftr-431	1054	21	to	to	ADP
ftr-431	1054	22	the	the	DET
ftr-431	1054	23	board	board	NOUN
ftr-431	1054	24	of	of	ADP
ftr-431	1054	25	tax	tax	NOUN
ftr-431	1054	26	appeals	appeal	NOUN
ftr-431	1054	27	)	)	PUNCT
ftr-431	1054	28	;	;	PUNCT
ftr-431	1054	29	reynolds	reynold	NOUN
ftr-431	1054	30	did	do	AUX
ftr-431	1054	31	not	not	PART
ftr-431	1054	32	involve	involve	VERB
ftr-431	1054	33	either	either	PRON
ftr-431	1054	34	of	of	ADP
ftr-431	1054	35	these	these	DET
ftr-431	1054	36	barriers.257	barriers.257	NOUN
ftr-431	1054	37	258	258	NUM
ftr-431	1054	38	c.	c.	NOUN
ftr-431	1054	39	equitable	equitable	ADJ
ftr-431	1054	40	innocent	innocent	ADJ
ftr-431	1054	41	spouse	spouse	NOUN
ftr-431	1054	42	relief.—certain	relief.—certain	NUM
ftr-431	1054	43	internal	internal	ADJ
ftr-431	1054	44	revenue	revenue	NOUN
ftr-431	1054	45	code	code	NOUN
ftr-431	1054	46	sections	section	NOUN
ftr-431	1054	47	expressly	expressly	ADV
ftr-431	1054	48	authorize	authorize	VERB
ftr-431	1054	49	the	the	DET
ftr-431	1054	50	tax	tax	NOUN
ftr-431	1054	51	court	court	NOUN
ftr-431	1054	52	to	to	PART
ftr-431	1054	53	consider	consider	VERB
ftr-431	1054	54	equitable	equitable	ADJ
ftr-431	1054	55	concerns	concern	NOUN
ftr-431	1054	56	.	.	PUNCT
ftr-431	1055	1	for	for	ADP
ftr-431	1055	2	example	example	NOUN
ftr-431	1055	3	,	,	PUNCT
ftr-431	1055	4	after	after	SCONJ
ftr-431	1055	5	the	the	DET
ftr-431	1055	6	supreme	supreme	PROPN
ftr-431	1055	7	court	court	PROPN
ftr-431	1055	8	refused	refuse	VERB
ftr-431	1055	9	to	to	PART
ftr-431	1055	10	apply	apply	VERB
ftr-431	1055	11	equitable259	equitable259	PROPN
ftr-431	1055	12	tolling	tolling	NOUN
ftr-431	1055	13	in	in	ADP
ftr-431	1055	14	a	a	DET
ftr-431	1055	15	1997	1997	NUM
ftr-431	1055	16	statute	statute	NOUN
ftr-431	1055	17	of	of	ADP
ftr-431	1055	18	limitations	limitation	NOUN
ftr-431	1055	19	case	case	NOUN
ftr-431	1055	20	,	,	PUNCT
ftr-431	1055	21	congress	congress	PROPN
ftr-431	1055	22	amended	amend	VERB
ftr-431	1055	23	the	the	DET
ftr-431	1055	24	statute	statute	NOUN
ftr-431	1055	25	of260	of260	PROPN
ftr-431	1055	26	limitations	limitation	NOUN
ftr-431	1055	27	on	on	ADP
ftr-431	1055	28	refund	refund	NOUN
ftr-431	1055	29	claims	claim	NOUN
ftr-431	1055	30	to	to	PART
ftr-431	1055	31	allow	allow	VERB
ftr-431	1055	32	equitable	equitable	ADJ
ftr-431	1055	33	tolling	tolling	NOUN
ftr-431	1055	34	of	of	ADP
ftr-431	1055	35	the	the	DET
ftr-431	1055	36	statute	statute	NOUN
ftr-431	1055	37	in	in	ADP
ftr-431	1055	38	certain	certain	ADJ
ftr-431	1055	39	249	249	NUM
ftr-431	1055	40	.	.	PUNCT
ftr-431	1056	1	see	see	VERB
ftr-431	1056	2	,	,	PUNCT
ftr-431	1056	3	e.g.	e.g.	ADV
ftr-431	1056	4	,	,	PUNCT
ftr-431	1056	5	bokum	bokum	NOUN
ftr-431	1056	6	v.	v.	ADP
ftr-431	1056	7	commissioner	commissioner	NOUN
ftr-431	1056	8	,	,	PUNCT
ftr-431	1056	9	992	992	NUM
ftr-431	1056	10	f.2d	f.2d	NOUN
ftr-431	1056	11	1136	1136	NUM
ftr-431	1056	12	,	,	PUNCT
ftr-431	1056	13	1140	1140	NUM
ftr-431	1056	14	-	-	SYM
ftr-431	1056	15	41	41	NUM
ftr-431	1056	16	(	(	PUNCT
ftr-431	1056	17	11th	11th	ADJ
ftr-431	1056	18	cir	cir	NOUN
ftr-431	1056	19	.	.	PROPN
ftr-431	1056	20	1993	1993	NUM
ftr-431	1056	21	)	)	PUNCT
ftr-431	1056	22	(	(	PUNCT
ftr-431	1056	23	dictum	dictum	NOUN
ftr-431	1056	24	)	)	PUNCT
ftr-431	1056	25	(	(	PUNCT
ftr-431	1056	26	“	"	PUNCT
ftr-431	1056	27	if	if	SCONJ
ftr-431	1056	28	the	the	DET
ftr-431	1056	29	tax	tax	NOUN
ftr-431	1056	30	court	court	NOUN
ftr-431	1056	31	lacked	lack	VERB
ftr-431	1056	32	authority	authority	NOUN
ftr-431	1056	33	to	to	PART
ftr-431	1056	34	entertain	entertain	VERB
ftr-431	1056	35	a	a	DET
ftr-431	1056	36	claim	claim	NOUN
ftr-431	1056	37	of	of	ADP
ftr-431	1056	38	equitable	equitable	ADJ
ftr-431	1056	39	estoppel	estoppel	NOUN
ftr-431	1056	40	.	.	PUNCT
ftr-431	1056	41	.	.	PUNCT
ftr-431	1056	42	.	.	PUNCT
ftr-431	1057	1	taxpayers	taxpayer	NOUN
ftr-431	1057	2	would	would	AUX
ftr-431	1057	3	essentially	essentially	ADV
ftr-431	1057	4	be	be	AUX
ftr-431	1057	5	denied	deny	VERB
ftr-431	1057	6	the	the	DET
ftr-431	1057	7	right	right	NOUN
ftr-431	1057	8	to	to	PART
ftr-431	1057	9	challenge	challenge	VERB
ftr-431	1057	10	deficiencies	deficiency	NOUN
ftr-431	1057	11	in	in	ADP
ftr-431	1057	12	the	the	DET
ftr-431	1057	13	tax	tax	NOUN
ftr-431	1057	14	court	court	NOUN
ftr-431	1057	15	if	if	SCONJ
ftr-431	1057	16	they	they	PRON
ftr-431	1057	17	wanted	want	VERB
ftr-431	1057	18	to	to	PART
ftr-431	1057	19	assert	assert	VERB
ftr-431	1057	20	an	an	DET
ftr-431	1057	21	equitable	equitable	ADJ
ftr-431	1057	22	estoppel	estoppel	NOUN
ftr-431	1057	23	claim	claim	NOUN
ftr-431	1057	24	.	.	PUNCT
ftr-431	1058	1	this	this	PRON
ftr-431	1058	2	would	would	AUX
ftr-431	1058	3	be	be	AUX
ftr-431	1058	4	an	an	DET
ftr-431	1058	5	unfair	unfair	ADJ
ftr-431	1058	6	choice	choice	NOUN
ftr-431	1058	7	to	to	PART
ftr-431	1058	8	pose	pose	VERB
ftr-431	1058	9	to	to	ADP
ftr-431	1058	10	taxpayers	taxpayer	NOUN
ftr-431	1058	11	,	,	PUNCT
ftr-431	1058	12	and	and	CCONJ
ftr-431	1058	13	would	would	AUX
ftr-431	1058	14	undermine	undermine	VERB
ftr-431	1058	15	the	the	DET
ftr-431	1058	16	purpose	purpose	NOUN
ftr-431	1058	17	of	of	ADP
ftr-431	1058	18	the	the	DET
ftr-431	1058	19	tax	tax	NOUN
ftr-431	1058	20	court	court	NOUN
ftr-431	1058	21	.	.	PUNCT
ftr-431	1058	22	”	"	PUNCT
ftr-431	1058	23	)	)	PUNCT
ftr-431	1058	24	.	.	PUNCT
ftr-431	1059	1	250	250	NUM
ftr-431	1059	2	.	.	PUNCT
ftr-431	1060	1	kelley	kelley	PROPN
ftr-431	1060	2	v.	v.	PROPN
ftr-431	1060	3	commissioner	commissioner	PROPN
ftr-431	1060	4	,	,	PUNCT
ftr-431	1060	5	45	45	NUM
ftr-431	1060	6	f.3d	f.3d	NUM
ftr-431	1060	7	348	348	NUM
ftr-431	1060	8	,	,	PUNCT
ftr-431	1060	9	352	352	NUM
ftr-431	1060	10	(	(	PUNCT
ftr-431	1060	11	9th	9th	ADJ
ftr-431	1060	12	cir	cir	NOUN
ftr-431	1060	13	.	.	PROPN
ftr-431	1060	14	1995	1995	NUM
ftr-431	1060	15	)	)	PUNCT
ftr-431	1060	16	.	.	PUNCT
ftr-431	1061	1	251	251	NUM
ftr-431	1061	2	.	.	PUNCT
ftr-431	1062	1	456	456	NUM
ftr-431	1062	2	f.2d	f.2d	ADP
ftr-431	1062	3	622	622	NUM
ftr-431	1062	4	(	(	PUNCT
ftr-431	1062	5	5th	5th	ADJ
ftr-431	1062	6	cir	cir	NOUN
ftr-431	1062	7	.	.	PROPN
ftr-431	1062	8	1972	1972	NUM
ftr-431	1062	9	)	)	PUNCT
ftr-431	1062	10	.	.	PUNCT
ftr-431	1063	1	252	252	NUM
ftr-431	1063	2	.	.	PUNCT
ftr-431	1064	1	reynolds	reynolds	PROPN
ftr-431	1064	2	v.	v.	PROPN
ftr-431	1064	3	commissioner	commissioner	PROPN
ftr-431	1064	4	,	,	PUNCT
ftr-431	1064	5	861	861	NUM
ftr-431	1064	6	f.2d	f.2d	ADP
ftr-431	1064	7	469	469	NUM
ftr-431	1064	8	,	,	PUNCT
ftr-431	1064	9	472	472	NUM
ftr-431	1064	10	(	(	PUNCT
ftr-431	1064	11	6th	6th	ADJ
ftr-431	1064	12	cir	cir	NOUN
ftr-431	1064	13	.	.	PUNCT
ftr-431	1064	14	1988	1988	NUM
ftr-431	1064	15	)	)	PUNCT
ftr-431	1064	16	.	.	PUNCT
ftr-431	1065	1	253	253	NUM
ftr-431	1065	2	.	.	PUNCT
ftr-431	1066	1	i	i	PRON
ftr-431	1066	2	d.	d.	PROPN
ftr-431	1066	3	254	254	NUM
ftr-431	1066	4	.	.	PUNCT
ftr-431	1067	1	see	see	VERB
ftr-431	1067	2	,	,	PUNCT
ftr-431	1067	3	e.g.	e.g.	ADV
ftr-431	1067	4	,	,	PUNCT
ftr-431	1067	5	ogden	ogden	PROPN
ftr-431	1067	6	martin	martin	PROPN
ftr-431	1067	7	systems	systems	PROPN
ftr-431	1067	8	v.	v.	ADP
ftr-431	1067	9	whiting	whiting	PROPN
ftr-431	1067	10	corp	corp	PROPN
ftr-431	1067	11	.	.	PROPN
ftr-431	1067	12	,	,	PUNCT
ftr-431	1067	13	179	179	NUM
ftr-431	1067	14	f.3d	f.3d	NUM
ftr-431	1067	15	523	523	NUM
ftr-431	1067	16	,	,	PUNCT
ftr-431	1067	17	526	526	NUM
ftr-431	1067	18	(	(	PUNCT
ftr-431	1067	19	7th	7th	ADJ
ftr-431	1067	20	cir	cir	NOUN
ftr-431	1067	21	.	.	PUNCT
ftr-431	1067	22	1999	1999	NUM
ftr-431	1067	23	)	)	PUNCT
ftr-431	1067	24	;	;	PUNCT
ftr-431	1067	25	levinson	levinson	PROPN
ftr-431	1067	26	v.	v.	PROPN
ftr-431	1067	27	united	united	PROPN
ftr-431	1067	28	states	states	PROPN
ftr-431	1067	29	,	,	PUNCT
ftr-431	1067	30	969	969	NUM
ftr-431	1067	31	f.2d	f.2d	ADP
ftr-431	1067	32	260	260	NUM
ftr-431	1067	33	,	,	PUNCT
ftr-431	1067	34	264	264	NUM
ftr-431	1067	35	(	(	PUNCT
ftr-431	1067	36	7th	7th	ADJ
ftr-431	1067	37	cir	cir	NOUN
ftr-431	1067	38	.	.	PROPN
ftr-431	1067	39	1992	1992	NUM
ftr-431	1067	40	)	)	PUNCT
ftr-431	1067	41	.	.	PUNCT
ftr-431	1068	1	255	255	NUM
ftr-431	1068	2	.	.	X
ftr-431	1068	3	estate	estate	NOUN
ftr-431	1068	4	of	of	ADP
ftr-431	1068	5	mueller	mueller	PROPN
ftr-431	1068	6	v.	v.	PROPN
ftr-431	1068	7	commissioner	commissioner	PROPN
ftr-431	1068	8	,	,	PUNCT
ftr-431	1068	9	153	153	NUM
ftr-431	1068	10	f.3d	f.3d	NUM
ftr-431	1068	11	302	302	NUM
ftr-431	1068	12	(	(	PUNCT
ftr-431	1068	13	6th	6th	ADJ
ftr-431	1068	14	cir	cir	NOUN
ftr-431	1068	15	.	.	PUNCT
ftr-431	1068	16	1998	1998	NUM
ftr-431	1068	17	)	)	PUNCT
ftr-431	1068	18	,	,	PUNCT
ftr-431	1068	19	cert	cert	PROPN
ftr-431	1068	20	.	.	PUNCT
ftr-431	1069	1	denied	deny	VERB
ftr-431	1069	2	,	,	PUNCT
ftr-431	1069	3	525	525	NUM
ftr-431	1069	4	u.s	u.s	PROPN
ftr-431	1069	5	.	.	PROPN
ftr-431	1069	6	1140	1140	NUM
ftr-431	1069	7	(	(	PUNCT
ftr-431	1069	8	1999	1999	NUM
ftr-431	1069	9	)	)	PUNCT
ftr-431	1069	10	.	.	PUNCT
ftr-431	1070	1	256	256	NUM
ftr-431	1070	2	.	.	PUNCT
ftr-431	1071	1	i	i	PRON
ftr-431	1071	2	d.	d.	PROPN
ftr-431	1071	3	257	257	NUM
ftr-431	1071	4	.	.	PUNCT
ftr-431	1072	1	see	see	VERB
ftr-431	1072	2	i	i	PRON
ftr-431	1072	3	d.	d.	PROPN
ftr-431	1072	4	at	at	ADP
ftr-431	1072	5	305	305	NUM
ftr-431	1072	6	-	-	SYM
ftr-431	1072	7	306	306	NUM
ftr-431	1072	8	.	.	PUNCT
ftr-431	1073	1	258	258	NUM
ftr-431	1073	2	.	.	PUNCT
ftr-431	1074	1	see	see	VERB
ftr-431	1074	2	generally	generally	ADV
ftr-431	1074	3	reynolds	reynolds	PROPN
ftr-431	1074	4	v.	v.	PROPN
ftr-431	1074	5	commissioner	commissioner	PROPN
ftr-431	1074	6	,	,	PUNCT
ftr-431	1074	7	861	861	NUM
ftr-431	1074	8	f.2d	f.2d	ADP
ftr-431	1074	9	469	469	NUM
ftr-431	1074	10	(	(	PUNCT
ftr-431	1074	11	6th	6th	ADJ
ftr-431	1074	12	cir	cir	NOUN
ftr-431	1074	13	.	.	PUNCT
ftr-431	1074	14	1988	1988	NUM
ftr-431	1074	15	)	)	PUNCT
ftr-431	1074	16	.	.	PUNCT
ftr-431	1075	1	259	259	X
ftr-431	1075	2	.	.	X
ftr-431	1075	3	see	see	VERB
ftr-431	1075	4	supra	supra	PROPN
ftr-431	1075	5	note	note	PROPN
ftr-431	1075	6	128	128	NUM
ftr-431	1075	7	and	and	CCONJ
ftr-431	1075	8	accompanying	accompany	VERB
ftr-431	1075	9	text	text	NOUN
ftr-431	1075	10	.	.	PUNCT
ftr-431	1076	1	260	260	NUM
ftr-431	1076	2	.	.	PUNCT
ftr-431	1076	3	united	united	PROPN
ftr-431	1076	4	states	states	PROPN
ftr-431	1076	5	v.	v.	CCONJ
ftr-431	1076	6	brockamp	brockamp	PROPN
ftr-431	1076	7	,	,	PUNCT
ftr-431	1076	8	519	519	NUM
ftr-431	1076	9	u.s	u.s	PROPN
ftr-431	1076	10	.	.	PROPN
ftr-431	1076	11	347	347	NUM
ftr-431	1076	12	(	(	PUNCT
ftr-431	1076	13	1997	1997	NUM
ftr-431	1076	14	)	)	PUNCT
ftr-431	1076	15	.	.	PUNCT
ftr-431	1077	1	2001	2001	NUM
ftr-431	1077	2	]	]	PUNCT
ftr-431	1077	3	equity	equity	NOUN
ftr-431	1077	4	and	and	CCONJ
ftr-431	1077	5	the	the	DET
ftr-431	1077	6	article	article	NOUN
ftr-431	1077	7	i	i	PRON
ftr-431	1077	8	court	court	VERB
ftr-431	1077	9	391	391	NUM
ftr-431	1077	10	situations	situation	NOUN
ftr-431	1077	11	.	.	PUNCT
ftr-431	1078	1	similarly	similarly	ADV
ftr-431	1078	2	,	,	PUNCT
ftr-431	1078	3	section	section	NOUN
ftr-431	1078	4	6015	6015	NUM
ftr-431	1078	5	,	,	PUNCT
ftr-431	1078	6	and	and	CCONJ
ftr-431	1078	7	its	its	PRON
ftr-431	1078	8	predecessor	predecessor	NOUN
ftr-431	1078	9	,	,	PUNCT
ftr-431	1078	10	section	section	NOUN
ftr-431	1078	11	6013(e),261	6013(e),261	NUM
ftr-431	1078	12	affording	afford	VERB
ftr-431	1078	13	an	an	DET
ftr-431	1078	14	innocent	innocent	ADJ
ftr-431	1078	15	spouse	spouse	NOUN
ftr-431	1078	16	defense	defense	NOUN
ftr-431	1078	17	to	to	AUX
ftr-431	1078	18	joint	joint	ADJ
ftr-431	1078	19	and	and	CCONJ
ftr-431	1078	20	several	several	ADJ
ftr-431	1078	21	liability	liability	NOUN
ftr-431	1078	22	for	for	ADP
ftr-431	1078	23	taxes,262	taxes,262	NOUN
ftr-431	1078	24	also	also	ADV
ftr-431	1078	25	have	have	VERB
ftr-431	1078	26	equitable	equitable	ADJ
ftr-431	1078	27	elements	element	NOUN
ftr-431	1078	28	.	.	PUNCT
ftr-431	1079	1	code	code	NOUN
ftr-431	1079	2	section	section	NOUN
ftr-431	1079	3	6015(b	6015(b	NOUN
ftr-431	1079	4	)	)	PUNCT
ftr-431	1079	5	provides	provide	VERB
ftr-431	1079	6	,	,	PUNCT
ftr-431	1079	7	in	in	ADP
ftr-431	1079	8	part	part	NOUN
ftr-431	1079	9	:	:	PUNCT
ftr-431	1079	10	(	(	PUNCT
ftr-431	1079	11	1	1	X
ftr-431	1079	12	)	)	PUNCT
ftr-431	1079	13	in	in	ADP
ftr-431	1079	14	general	general	ADJ
ftr-431	1079	15	.	.	PUNCT
ftr-431	1080	1	under	under	ADP
ftr-431	1080	2	procedures	procedure	NOUN
ftr-431	1080	3	prescribed	prescribe	VERB
ftr-431	1080	4	by	by	ADP
ftr-431	1080	5	the	the	DET
ftr-431	1080	6	secretary	secretary	NOUN
ftr-431	1080	7	,	,	PUNCT
ftr-431	1080	8	if	if	SCONJ
ftr-431	1080	9	—	—	PUNCT
ftr-431	1080	10	(	(	PUNCT
ftr-431	1080	11	a	a	X
ftr-431	1080	12	)	)	PUNCT
ftr-431	1080	13	a	a	DET
ftr-431	1080	14	joint	joint	ADJ
ftr-431	1080	15	return	return	NOUN
ftr-431	1080	16	has	have	AUX
ftr-431	1080	17	been	be	AUX
ftr-431	1080	18	made	make	VERB
ftr-431	1080	19	for	for	ADP
ftr-431	1080	20	a	a	DET
ftr-431	1080	21	taxable	taxable	ADJ
ftr-431	1080	22	year	year	NOUN
ftr-431	1080	23	;	;	PUNCT
ftr-431	1080	24	(	(	PUNCT
ftr-431	1080	25	b	b	X
ftr-431	1080	26	)	)	PUNCT
ftr-431	1080	27	on	on	ADP
ftr-431	1080	28	such	such	ADJ
ftr-431	1080	29	return	return	NOUN
ftr-431	1080	30	there	there	PRON
ftr-431	1080	31	is	be	VERB
ftr-431	1080	32	an	an	DET
ftr-431	1080	33	understatement	understatement	NOUN
ftr-431	1080	34	of	of	ADP
ftr-431	1080	35	tax	tax	NOUN
ftr-431	1080	36	attributable	attributable	ADJ
ftr-431	1080	37	to	to	ADP
ftr-431	1080	38	erroneous	erroneous	ADJ
ftr-431	1080	39	items	item	NOUN
ftr-431	1080	40	of	of	ADP
ftr-431	1080	41	one	one	NUM
ftr-431	1080	42	individual	individual	ADJ
ftr-431	1080	43	filing	filing	NOUN
ftr-431	1080	44	the	the	DET
ftr-431	1080	45	joint	joint	ADJ
ftr-431	1080	46	return	return	NOUN
ftr-431	1080	47	;	;	PUNCT
ftr-431	1080	48	(	(	PUNCT
ftr-431	1080	49	c	c	X
ftr-431	1080	50	)	)	PUNCT
ftr-431	1080	51	the	the	DET
ftr-431	1080	52	other	other	ADJ
ftr-431	1080	53	individual	individual	NOUN
ftr-431	1080	54	filing	filing	NOUN
ftr-431	1080	55	the	the	DET
ftr-431	1080	56	joint	joint	ADJ
ftr-431	1080	57	return	return	NOUN
ftr-431	1080	58	establishes	establish	VERB
ftr-431	1080	59	that	that	SCONJ
ftr-431	1080	60	in	in	ADP
ftr-431	1080	61	signing	sign	VERB
ftr-431	1080	62	the	the	DET
ftr-431	1080	63	return	return	NOUN
ftr-431	1080	64	he	he	PRON
ftr-431	1080	65	or	or	CCONJ
ftr-431	1080	66	she	she	PRON
ftr-431	1080	67	did	do	AUX
ftr-431	1080	68	not	not	PART
ftr-431	1080	69	know	know	VERB
ftr-431	1080	70	,	,	PUNCT
ftr-431	1080	71	and	and	CCONJ
ftr-431	1080	72	had	have	VERB
ftr-431	1080	73	no	no	DET
ftr-431	1080	74	reason	reason	NOUN
ftr-431	1080	75	to	to	PART
ftr-431	1080	76	know	know	VERB
ftr-431	1080	77	,	,	PUNCT
ftr-431	1080	78	that	that	SCONJ
ftr-431	1080	79	there	there	PRON
ftr-431	1080	80	was	be	VERB
ftr-431	1080	81	such	such	ADJ
ftr-431	1080	82	understatement	understatement	NOUN
ftr-431	1080	83	;	;	PUNCT
ftr-431	1080	84	(	(	PUNCT
ftr-431	1080	85	d	d	X
ftr-431	1080	86	)	)	PUNCT
ftr-431	1080	87	taking	take	VERB
ftr-431	1080	88	into	into	ADP
ftr-431	1080	89	account	account	NOUN
ftr-431	1080	90	all	all	DET
ftr-431	1080	91	the	the	DET
ftr-431	1080	92	facts	fact	NOUN
ftr-431	1080	93	and	and	CCONJ
ftr-431	1080	94	circumstances	circumstance	NOUN
ftr-431	1080	95	,	,	PUNCT
ftr-431	1080	96	it	it	PRON
ftr-431	1080	97	is	be	AUX
ftr-431	1080	98	inequitable	inequitable	ADJ
ftr-431	1080	99	to	to	PART
ftr-431	1080	100	hold	hold	VERB
ftr-431	1080	101	the	the	DET
ftr-431	1080	102	other	other	ADJ
ftr-431	1080	103	individual	individual	ADJ
ftr-431	1080	104	liable	liable	ADJ
ftr-431	1080	105	for	for	ADP
ftr-431	1080	106	the	the	DET
ftr-431	1080	107	deficiency	deficiency	NOUN
ftr-431	1080	108	in	in	ADP
ftr-431	1080	109	tax	tax	NOUN
ftr-431	1080	110	for	for	ADP
ftr-431	1080	111	such	such	ADJ
ftr-431	1080	112	taxable	taxable	ADJ
ftr-431	1080	113	year	year	NOUN
ftr-431	1080	114	attributable	attributable	ADJ
ftr-431	1080	115	to	to	ADP
ftr-431	1080	116	such	such	ADJ
ftr-431	1080	117	understatement	understatement	NOUN
ftr-431	1080	118	;	;	PUNCT
ftr-431	1080	119	and	and	CCONJ
ftr-431	1080	120	(	(	PUNCT
ftr-431	1080	121	e	e	X
ftr-431	1080	122	)	)	PUNCT
ftr-431	1080	123	the	the	DET
ftr-431	1080	124	other	other	ADJ
ftr-431	1080	125	individual	individual	ADJ
ftr-431	1080	126	elects	elect	NOUN
ftr-431	1080	127	(	(	PUNCT
ftr-431	1080	128	in	in	ADP
ftr-431	1080	129	such	such	ADJ
ftr-431	1080	130	form	form	NOUN
ftr-431	1080	131	as	as	SCONJ
ftr-431	1080	132	the	the	DET
ftr-431	1080	133	secretary	secretary	NOUN
ftr-431	1080	134	may	may	AUX
ftr-431	1080	135	prescribe	prescribe	VERB
ftr-431	1080	136	)	)	PUNCT
ftr-431	1080	137	the	the	DET
ftr-431	1080	138	benefits	benefit	NOUN
ftr-431	1080	139	of	of	ADP
ftr-431	1080	140	this	this	DET
ftr-431	1080	141	subsection	subsection	NOUN
ftr-431	1080	142	not	not	PART
ftr-431	1080	143	later	later	ADV
ftr-431	1080	144	than	than	ADP
ftr-431	1080	145	the	the	DET
ftr-431	1080	146	date	date	NOUN
ftr-431	1080	147	which	which	PRON
ftr-431	1080	148	is	be	AUX
ftr-431	1080	149	2	2	NUM
ftr-431	1080	150	years	year	NOUN
ftr-431	1080	151	after	after	ADP
ftr-431	1080	152	the	the	DET
ftr-431	1080	153	date	date	NOUN
ftr-431	1080	154	the	the	DET
ftr-431	1080	155	secretary	secretary	NOUN
ftr-431	1080	156	has	have	AUX
ftr-431	1080	157	begun	begin	VERB
ftr-431	1080	158	collection	collection	NOUN
ftr-431	1080	159	activities	activity	NOUN
ftr-431	1080	160	with	with	ADP
ftr-431	1080	161	respect	respect	NOUN
ftr-431	1080	162	to	to	ADP
ftr-431	1080	163	the	the	DET
ftr-431	1080	164	individual	individual	NOUN
ftr-431	1080	165	making	make	VERB
ftr-431	1080	166	the	the	DET
ftr-431	1080	167	election	election	NOUN
ftr-431	1080	168	,	,	PUNCT
ftr-431	1080	169	then	then	ADV
ftr-431	1080	170	the	the	DET
ftr-431	1080	171	other	other	ADJ
ftr-431	1080	172	individual	individual	NOUN
ftr-431	1080	173	shall	shall	AUX
ftr-431	1080	174	be	be	AUX
ftr-431	1080	175	relieved	relieve	VERB
ftr-431	1080	176	of	of	ADP
ftr-431	1080	177	liability	liability	NOUN
ftr-431	1080	178	for	for	ADP
ftr-431	1080	179	tax	tax	NOUN
ftr-431	1080	180	(	(	PUNCT
ftr-431	1080	181	including	include	VERB
ftr-431	1080	182	interest	interest	NOUN
ftr-431	1080	183	,	,	PUNCT
ftr-431	1080	184	penalties	penalty	NOUN
ftr-431	1080	185	,	,	PUNCT
ftr-431	1080	186	and	and	CCONJ
ftr-431	1080	187	other	other	ADJ
ftr-431	1080	188	amounts	amount	NOUN
ftr-431	1080	189	)	)	PUNCT
ftr-431	1080	190	for	for	ADP
ftr-431	1080	191	such	such	ADJ
ftr-431	1080	192	taxable	taxable	ADJ
ftr-431	1080	193	year	year	NOUN
ftr-431	1080	194	to	to	ADP
ftr-431	1080	195	the	the	DET
ftr-431	1080	196	extent	extent	NOUN
ftr-431	1080	197	such	such	ADJ
ftr-431	1080	198	liability	liability	NOUN
ftr-431	1080	199	is	be	AUX
ftr-431	1080	200	attributable	attributable	ADJ
ftr-431	1080	201	to	to	ADP
ftr-431	1080	202	such	such	ADJ
ftr-431	1080	203	understatement.263	understatement.263	NUM
ftr-431	1080	204	statutorily	statutorily	ADV
ftr-431	1080	205	,	,	PUNCT
ftr-431	1080	206	the	the	DET
ftr-431	1080	207	tax	tax	NOUN
ftr-431	1080	208	court	court	NOUN
ftr-431	1080	209	has	have	VERB
ftr-431	1080	210	jurisdiction	jurisdiction	NOUN
ftr-431	1080	211	over	over	ADP
ftr-431	1080	212	such	such	DET
ftr-431	1080	213	an	an	DET
ftr-431	1080	214	innocent	innocent	ADJ
ftr-431	1080	215	spouse	spouse	NOUN
ftr-431	1080	216	claim	claim	NOUN
ftr-431	1080	217	,	,	PUNCT
ftr-431	1080	218	and	and	CCONJ
ftr-431	1080	219	therefore	therefore	ADV
ftr-431	1080	220	must	must	AUX
ftr-431	1080	221	consider	consider	VERB
ftr-431	1080	222	the	the	DET
ftr-431	1080	223	equities	equity	NOUN
ftr-431	1080	224	of	of	ADP
ftr-431	1080	225	the	the	DET
ftr-431	1080	226	facts	fact	NOUN
ftr-431	1080	227	and264	and264	NOUN
ftr-431	1080	228	circumstances	circumstance	NOUN
ftr-431	1080	229	.	.	PUNCT
ftr-431	1081	1	the	the	DET
ftr-431	1081	2	content	content	NOUN
ftr-431	1081	3	of	of	ADP
ftr-431	1081	4	subsection	subsection	NOUN
ftr-431	1081	5	(	(	PUNCT
ftr-431	1081	6	b	b	NOUN
ftr-431	1081	7	)	)	PUNCT
ftr-431	1081	8	of	of	ADP
ftr-431	1081	9	section	section	NOUN
ftr-431	1081	10	6015	6015	NUM
ftr-431	1081	11	contrasts	contrast	VERB
ftr-431	1081	12	with	with	ADP
ftr-431	1081	13	that	that	PRON
ftr-431	1081	14	of	of	ADP
ftr-431	1081	15	subsection	subsection	NOUN
ftr-431	1081	16	(	(	PUNCT
ftr-431	1081	17	f	f	PROPN
ftr-431	1081	18	)	)	PUNCT
ftr-431	1081	19	,	,	PUNCT
ftr-431	1081	20	which	which	PRON
ftr-431	1081	21	provides	provide	VERB
ftr-431	1081	22	for	for	ADP
ftr-431	1081	23	innocent	innocent	ADJ
ftr-431	1081	24	spouse	spouse	NOUN
ftr-431	1081	25	relief	relief	NOUN
ftr-431	1081	26	based	base	VERB
ftr-431	1081	27	on	on	ADP
ftr-431	1081	28	equity	equity	NOUN
ftr-431	1081	29	:	:	PUNCT
ftr-431	1081	30	(	(	PUNCT
ftr-431	1081	31	f	f	X
ftr-431	1081	32	)	)	PUNCT
ftr-431	1081	33	equitable	equitable	ADJ
ftr-431	1081	34	relief	relief	NOUN
ftr-431	1081	35	.	.	PUNCT
ftr-431	1082	1	under	under	ADP
ftr-431	1082	2	procedures	procedure	NOUN
ftr-431	1082	3	prescribed	prescribe	VERB
ftr-431	1082	4	by	by	ADP
ftr-431	1082	5	the	the	DET
ftr-431	1082	6	secretary	secretary	NOUN
ftr-431	1082	7	,	,	PUNCT
ftr-431	1082	8	if	if	SCONJ
ftr-431	1082	9	—	—	PUNCT
ftr-431	1082	10	(	(	PUNCT
ftr-431	1082	11	1	1	X
ftr-431	1082	12	)	)	PUNCT
ftr-431	1082	13	taking	take	VERB
ftr-431	1082	14	into	into	ADP
ftr-431	1082	15	account	account	NOUN
ftr-431	1082	16	all	all	DET
ftr-431	1082	17	the	the	DET
ftr-431	1082	18	facts	fact	NOUN
ftr-431	1082	19	and	and	CCONJ
ftr-431	1082	20	circumstances	circumstance	NOUN
ftr-431	1082	21	,	,	PUNCT
ftr-431	1082	22	it	it	PRON
ftr-431	1082	23	is	be	AUX
ftr-431	1082	24	inequitable	inequitable	ADJ
ftr-431	1082	25	to	to	PART
ftr-431	1082	26	hold	hold	VERB
ftr-431	1082	27	the	the	DET
ftr-431	1082	28	individual	individual	ADJ
ftr-431	1082	29	liable	liable	ADJ
ftr-431	1082	30	for	for	ADP
ftr-431	1082	31	any	any	DET
ftr-431	1082	32	unpaid	unpaid	ADJ
ftr-431	1082	33	tax	tax	NOUN
ftr-431	1082	34	or	or	CCONJ
ftr-431	1082	35	any	any	DET
ftr-431	1082	36	deficiency	deficiency	NOUN
ftr-431	1082	37	(	(	PUNCT
ftr-431	1082	38	or	or	CCONJ
ftr-431	1082	39	any	any	DET
ftr-431	1082	40	portion	portion	NOUN
ftr-431	1082	41	of	of	ADP
ftr-431	1082	42	either	either	ADV
ftr-431	1082	43	)	)	PUNCT
ftr-431	1082	44	;	;	PUNCT
ftr-431	1082	45	and	and	CCONJ
ftr-431	1082	46	(	(	PUNCT
ftr-431	1082	47	2	2	X
ftr-431	1082	48	)	)	PUNCT
ftr-431	1082	49	relief	relief	NOUN
ftr-431	1082	50	is	be	AUX
ftr-431	1082	51	not	not	PART
ftr-431	1082	52	available	available	ADJ
ftr-431	1082	53	to	to	ADP
ftr-431	1082	54	such	such	ADJ
ftr-431	1082	55	individual	individual	NOUN
ftr-431	1082	56	under	under	ADP
ftr-431	1082	57	subsection	subsection	NOUN
ftr-431	1082	58	(	(	PUNCT
ftr-431	1082	59	b	b	NOUN
ftr-431	1082	60	)	)	PUNCT
ftr-431	1082	61	or	or	CCONJ
ftr-431	1082	62	(	(	PUNCT
ftr-431	1082	63	c	c	NOUN
ftr-431	1082	64	)	)	PUNCT
ftr-431	1082	65	,	,	PUNCT
ftr-431	1082	66	the	the	DET
ftr-431	1082	67	secretary	secretary	NOUN
ftr-431	1082	68	may	may	AUX
ftr-431	1082	69	relieve	relieve	VERB
ftr-431	1082	70	such	such	ADJ
ftr-431	1082	71	individual	individual	NOUN
ftr-431	1082	72	of	of	ADP
ftr-431	1082	73	such	such	ADJ
ftr-431	1082	74	liability	liability	NOUN
ftr-431	1082	75	.	.	PUNCT
ftr-431	1083	1	265	265	NUM
ftr-431	1083	2	this	this	DET
ftr-431	1083	3	section	section	NOUN
ftr-431	1083	4	arguably	arguably	ADV
ftr-431	1083	5	reflects	reflect	VERB
ftr-431	1083	6	the	the	DET
ftr-431	1083	7	individualized	individualized	ADJ
ftr-431	1083	8	justice	justice	NOUN
ftr-431	1083	9	without	without	ADP
ftr-431	1083	10	explicit	explicit	ADJ
ftr-431	1083	11	standards	standard	NOUN
ftr-431	1083	12	that	that	PRON
ftr-431	1083	13	is	be	AUX
ftr-431	1083	14	the	the	DET
ftr-431	1083	15	hallmark	hallmark	NOUN
ftr-431	1083	16	of	of	ADP
ftr-431	1083	17	equity.266	equity.266	PROPN
ftr-431	1083	18	261	261	NUM
ftr-431	1083	19	.	.	PUNCT
ftr-431	1084	1	see	see	VERB
ftr-431	1084	2	irc	irc	PROPN
ftr-431	1084	3	§	§	PROPN
ftr-431	1084	4	6511(h	6511(h	NOUN
ftr-431	1084	5	)	)	PUNCT
ftr-431	1084	6	.	.	PUNCT
ftr-431	1085	1	262	262	X
ftr-431	1085	2	.	.	PUNCT
ftr-431	1086	1	see	see	VERB
ftr-431	1086	2	irc	irc	PROPN
ftr-431	1086	3	§	§	PROPN
ftr-431	1086	4	6013(d)(3	6013(d)(3	NUM
ftr-431	1086	5	)	)	PUNCT
ftr-431	1086	6	.	.	PUNCT
ftr-431	1087	1	263	263	NUM
ftr-431	1087	2	.	.	PUNCT
ftr-431	1088	1	irc	irc	PROPN
ftr-431	1088	2	§	§	PROPN
ftr-431	1088	3	6015(b)(1	6015(b)(1	NOUN
ftr-431	1088	4	)	)	PUNCT
ftr-431	1088	5	(	(	PUNCT
ftr-431	1088	6	emphasis	emphasis	NOUN
ftr-431	1088	7	added	add	VERB
ftr-431	1088	8	)	)	PUNCT
ftr-431	1088	9	.	.	PUNCT
ftr-431	1089	1	264	264	X
ftr-431	1089	2	.	.	PUNCT
ftr-431	1090	1	see	see	VERB
ftr-431	1090	2	irc	irc	PROPN
ftr-431	1090	3	§	§	PROPN
ftr-431	1090	4	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-431	1090	5	)	)	PUNCT
ftr-431	1090	6	(	(	PUNCT
ftr-431	1090	7	emphasis	emphasis	NOUN
ftr-431	1090	8	added	add	VERB
ftr-431	1090	9	)	)	PUNCT
ftr-431	1090	10	.	.	PUNCT
ftr-431	1091	1	265	265	NUM
ftr-431	1091	2	.	.	PUNCT
ftr-431	1091	3	irc	irc	PROPN
ftr-431	1091	4	§	§	PROPN
ftr-431	1091	5	6015(f	6015(f	NUM
ftr-431	1091	6	)	)	PUNCT
ftr-431	1091	7	.	.	PUNCT
ftr-431	1092	1	266	266	X
ftr-431	1092	2	.	.	PUNCT
ftr-431	1093	1	see	see	VERB
ftr-431	1093	2	supra	supra	PROPN
ftr-431	1093	3	note	note	PROPN
ftr-431	1093	4	80	80	NUM
ftr-431	1093	5	and	and	CCONJ
ftr-431	1093	6	accompanying	accompany	VERB
ftr-431	1093	7	text	text	NOUN
ftr-431	1093	8	.	.	PUNCT
ftr-431	1094	1	the	the	DET
ftr-431	1094	2	irs	irs	PROPN
ftr-431	1094	3	quickly	quickly	ADV
ftr-431	1094	4	produced	produce	VERB
ftr-431	1094	5	a	a	DET
ftr-431	1094	6	list	list	NOUN
ftr-431	1094	7	of	of	ADP
ftr-431	1094	8	the	the	DET
ftr-431	1094	9	facts	fact	NOUN
ftr-431	1094	10	and	and	CCONJ
ftr-431	1094	11	circumstances	circumstance	NOUN
ftr-431	1094	12	it	it	PRON
ftr-431	1094	13	considered	consider	VERB
ftr-431	1094	14	appropriate	appropriate	ADJ
ftr-431	1094	15	to	to	PART
ftr-431	1094	16	consider	consider	VERB
ftr-431	1094	17	.	.	PUNCT
ftr-431	1095	1	see	see	VERB
ftr-431	1095	2	rev	rev	PROPN
ftr-431	1095	3	.	.	PROPN
ftr-431	1095	4	proc	proc	PROPN
ftr-431	1095	5	.	.	PUNCT
ftr-431	1096	1	2000	2000	NUM
ftr-431	1096	2	-	-	SYM
ftr-431	1096	3	15	15	NUM
ftr-431	1096	4	,	,	PUNCT
ftr-431	1096	5	2000	2000	NUM
ftr-431	1096	6	-	-	SYM
ftr-431	1096	7	5	5	NUM
ftr-431	1096	8	i.r.b	i.r.b	NOUN
ftr-431	1096	9	.	.	PUNCT
ftr-431	1097	1	447	447	NUM
ftr-431	1097	2	.	.	NOUN
ftr-431	1097	3	392	392	NUM
ftr-431	1098	1	florida	florida	PROPN
ftr-431	1098	2	tax	tax	NOUN
ftr-431	1098	3	review	review	NOUN
ftr-431	1099	1	[	[	X
ftr-431	1099	2	vol	vol	NOUN
ftr-431	1099	3	.	.	NOUN
ftr-431	1099	4	5:5	5:5	NUM
ftr-431	1099	5	if	if	SCONJ
ftr-431	1099	6	the	the	DET
ftr-431	1099	7	code	code	NOUN
ftr-431	1099	8	provides	provide	VERB
ftr-431	1099	9	the	the	DET
ftr-431	1099	10	tax	tax	NOUN
ftr-431	1099	11	court	court	NOUN
ftr-431	1099	12	with	with	ADP
ftr-431	1099	13	jurisdiction	jurisdiction	NOUN
ftr-431	1099	14	to	to	PART
ftr-431	1099	15	consider	consider	VERB
ftr-431	1099	16	section	section	NOUN
ftr-431	1099	17	6015(f	6015(f	NOUN
ftr-431	1099	18	)	)	PUNCT
ftr-431	1099	19	claims	claim	NOUN
ftr-431	1099	20	,	,	PUNCT
ftr-431	1099	21	then	then	ADV
ftr-431	1099	22	the	the	DET
ftr-431	1099	23	tax	tax	NOUN
ftr-431	1099	24	court	court	NOUN
ftr-431	1099	25	may	may	AUX
ftr-431	1099	26	exercise	exercise	VERB
ftr-431	1099	27	the	the	DET
ftr-431	1099	28	discretion	discretion	NOUN
ftr-431	1099	29	provided	provide	VERB
ftr-431	1099	30	.	.	PUNCT
ftr-431	1100	1	however	however	ADV
ftr-431	1100	2	,	,	PUNCT
ftr-431	1100	3	the	the	DET
ftr-431	1100	4	subsection	subsection	NOUN
ftr-431	1100	5	of	of	ADP
ftr-431	1100	6	section	section	NOUN
ftr-431	1100	7	6015	6015	NUM
ftr-431	1100	8	providing	provide	VERB
ftr-431	1100	9	the	the	DET
ftr-431	1100	10	tax	tax	NOUN
ftr-431	1100	11	court	court	NOUN
ftr-431	1100	12	with	with	ADP
ftr-431	1100	13	jurisdiction	jurisdiction	NOUN
ftr-431	1100	14	over	over	ADP
ftr-431	1100	15	innocent	innocent	ADJ
ftr-431	1100	16	spouse	spouse	NOUN
ftr-431	1100	17	claims	claim	NOUN
ftr-431	1100	18	seemingly	seemingly	ADV
ftr-431	1100	19	does	do	AUX
ftr-431	1100	20	not	not	PART
ftr-431	1100	21	provide	provide	VERB
ftr-431	1100	22	for	for	ADP
ftr-431	1100	23	review	review	NOUN
ftr-431	1100	24	of	of	ADP
ftr-431	1100	25	a	a	DET
ftr-431	1100	26	denial	denial	NOUN
ftr-431	1100	27	of	of	ADP
ftr-431	1100	28	section	section	NOUN
ftr-431	1100	29	6015(f	6015(f	NUM
ftr-431	1100	30	)	)	PUNCT
ftr-431	1100	31	equitable	equitable	ADJ
ftr-431	1100	32	relief	relief	NOUN
ftr-431	1100	33	:	:	PUNCT
ftr-431	1100	34	(	(	PUNCT
ftr-431	1100	35	e	e	NOUN
ftr-431	1100	36	)	)	PUNCT
ftr-431	1100	37	petition	petition	NOUN
ftr-431	1100	38	for	for	ADP
ftr-431	1100	39	review	review	NOUN
ftr-431	1100	40	by	by	ADP
ftr-431	1100	41	tax	tax	NOUN
ftr-431	1100	42	court	court	NOUN
ftr-431	1100	43	.	.	PUNCT
ftr-431	1101	1	(	(	PUNCT
ftr-431	1101	2	1	1	X
ftr-431	1101	3	)	)	PUNCT
ftr-431	1101	4	in	in	ADP
ftr-431	1101	5	general	general	ADJ
ftr-431	1101	6	.	.	PUNCT
ftr-431	1102	1	in	in	ADP
ftr-431	1102	2	the	the	DET
ftr-431	1102	3	case	case	NOUN
ftr-431	1102	4	of	of	ADP
ftr-431	1102	5	an	an	DET
ftr-431	1102	6	individual	individual	NOUN
ftr-431	1102	7	who	who	PRON
ftr-431	1102	8	elects	elect	VERB
ftr-431	1102	9	to	to	PART
ftr-431	1102	10	have	have	VERB
ftr-431	1102	11	subsection	subsection	NOUN
ftr-431	1102	12	(	(	PUNCT
ftr-431	1102	13	b	b	NOUN
ftr-431	1102	14	)	)	PUNCT
ftr-431	1102	15	or	or	CCONJ
ftr-431	1102	16	(	(	PUNCT
ftr-431	1102	17	c	c	NOUN
ftr-431	1102	18	)	)	PUNCT
ftr-431	1102	19	apply	apply	VERB
ftr-431	1102	20	—	—	PUNCT
ftr-431	1102	21	(	(	PUNCT
ftr-431	1102	22	a	a	NOUN
ftr-431	1102	23	)	)	PUNCT
ftr-431	1102	24	in	in	ADP
ftr-431	1102	25	general	general	ADJ
ftr-431	1102	26	.	.	PUNCT
ftr-431	1103	1	the	the	DET
ftr-431	1103	2	individual	individual	NOUN
ftr-431	1103	3	may	may	AUX
ftr-431	1103	4	petition	petition	VERB
ftr-431	1103	5	the	the	DET
ftr-431	1103	6	tax	tax	NOUN
ftr-431	1103	7	court	court	NOUN
ftr-431	1103	8	(	(	PUNCT
ftr-431	1103	9	and	and	CCONJ
ftr-431	1103	10	the	the	DET
ftr-431	1103	11	tax	tax	NOUN
ftr-431	1103	12	court	court	NOUN
ftr-431	1103	13	shall	shall	AUX
ftr-431	1103	14	have	have	VERB
ftr-431	1103	15	jurisdiction	jurisdiction	NOUN
ftr-431	1103	16	)	)	PUNCT
ftr-431	1103	17	to	to	PART
ftr-431	1103	18	determine	determine	VERB
ftr-431	1103	19	the	the	DET
ftr-431	1103	20	appropriate	appropriate	ADJ
ftr-431	1103	21	relief	relief	NOUN
ftr-431	1103	22	available	available	ADJ
ftr-431	1103	23	to	to	ADP
ftr-431	1103	24	the	the	DET
ftr-431	1103	25	individual	individual	NOUN
ftr-431	1103	26	under	under	ADP
ftr-431	1103	27	this	this	DET
ftr-431	1103	28	section	section	NOUN
ftr-431	1103	29	.	.	PUNCT
ftr-431	1103	30	.	.	PUNCT
ftr-431	1104	1	.	.	PUNCT
ftr-431	1105	1	.267	.267	NUM
ftr-431	1105	2	commentators	commentator	NOUN
ftr-431	1105	3	considering	consider	VERB
ftr-431	1105	4	subsection	subsection	NOUN
ftr-431	1105	5	(	(	PUNCT
ftr-431	1105	6	e	e	NOUN
ftr-431	1105	7	)	)	PUNCT
ftr-431	1105	8	soon	soon	ADV
ftr-431	1105	9	after	after	SCONJ
ftr-431	1105	10	its	its	PRON
ftr-431	1105	11	enactment	enactment	NOUN
ftr-431	1105	12	generally	generally	ADV
ftr-431	1105	13	concluded	conclude	VERB
ftr-431	1105	14	that	that	SCONJ
ftr-431	1105	15	the	the	DET
ftr-431	1105	16	tax	tax	NOUN
ftr-431	1105	17	court	court	NOUN
ftr-431	1105	18	did	do	AUX
ftr-431	1105	19	not	not	PART
ftr-431	1105	20	have	have	VERB
ftr-431	1105	21	jurisdiction	jurisdiction	NOUN
ftr-431	1105	22	over	over	ADP
ftr-431	1105	23	denials	denial	NOUN
ftr-431	1105	24	of	of	ADP
ftr-431	1105	25	section	section	NOUN
ftr-431	1105	26	6015(f	6015(f	NUM
ftr-431	1105	27	)	)	PUNCT
ftr-431	1105	28	relief	relief	NOUN
ftr-431	1105	29	in	in	ADP
ftr-431	1105	30	light	light	NOUN
ftr-431	1105	31	of	of	ADP
ftr-431	1105	32	the	the	DET
ftr-431	1105	33	language	language	NOUN
ftr-431	1105	34	italicized	italicize	VERB
ftr-431	1105	35	above.268	above.268	PRON
ftr-431	1105	36	nonetheless	nonetheless	ADV
ftr-431	1105	37	,	,	PUNCT
ftr-431	1105	38	in	in	ADP
ftr-431	1105	39	three	three	NUM
ftr-431	1105	40	recent	recent	ADJ
ftr-431	1105	41	cases	case	NOUN
ftr-431	1105	42	the	the	DET
ftr-431	1105	43	tax	tax	NOUN
ftr-431	1105	44	court	court	NOUN
ftr-431	1105	45	asserted	assert	VERB
ftr-431	1105	46	that	that	SCONJ
ftr-431	1105	47	it	it	PRON
ftr-431	1105	48	had	have	VERB
ftr-431	1105	49	such	such	ADJ
ftr-431	1105	50	jurisdiction	jurisdiction	NOUN
ftr-431	1105	51	,	,	PUNCT
ftr-431	1105	52	so	so	ADV
ftr-431	1105	53	long	long	ADV
ftr-431	1105	54	as	as	SCONJ
ftr-431	1105	55	it	it	PRON
ftr-431	1105	56	was	be	AUX
ftr-431	1105	57	also	also	ADV
ftr-431	1105	58	exercising	exercise	VERB
ftr-431	1105	59	jurisdiction	jurisdiction	NOUN
ftr-431	1105	60	over	over	ADP
ftr-431	1105	61	a	a	DET
ftr-431	1105	62	claim	claim	NOUN
ftr-431	1105	63	under	under	ADP
ftr-431	1105	64	section	section	NOUN
ftr-431	1105	65	6015(b	6015(b	NOUN
ftr-431	1105	66	)	)	PUNCT
ftr-431	1105	67	or	or	CCONJ
ftr-431	1105	68	(	(	PUNCT
ftr-431	1105	69	c	c	NOUN
ftr-431	1105	70	)	)	PUNCT
ftr-431	1105	71	.	.	PUNCT
ftr-431	1106	1	the	the	DET
ftr-431	1106	2	tax	tax	NOUN
ftr-431	1106	3	court	court	NOUN
ftr-431	1106	4	noted	note	VERB
ftr-431	1106	5	,	,	PUNCT
ftr-431	1106	6	“	"	PUNCT
ftr-431	1106	7	where	where	SCONJ
ftr-431	1106	8	a	a	DET
ftr-431	1106	9	taxpayer	taxpayer	NOUN
ftr-431	1106	10	elects	elect	NOUN
ftr-431	1106	11	to	to	ADP
ftr-431	1106	12	have269	have269	PROPN
ftr-431	1106	13	either	either	CCONJ
ftr-431	1106	14	subsection	subsection	NOUN
ftr-431	1106	15	(	(	PUNCT
ftr-431	1106	16	b	b	NOUN
ftr-431	1106	17	)	)	PUNCT
ftr-431	1106	18	or	or	CCONJ
ftr-431	1106	19	(	(	PUNCT
ftr-431	1106	20	c	c	X
ftr-431	1106	21	)	)	PUNCT
ftr-431	1106	22	apply	apply	VERB
ftr-431	1106	23	,	,	PUNCT
ftr-431	1106	24	the	the	DET
ftr-431	1106	25	taxpayer	taxpayer	NOUN
ftr-431	1106	26	‘	'	PUNCT
ftr-431	1106	27	may	may	AUX
ftr-431	1106	28	petition	petition	VERB
ftr-431	1106	29	the	the	DET
ftr-431	1106	30	tax	tax	NOUN
ftr-431	1106	31	court	court	NOUN
ftr-431	1106	32	(	(	PUNCT
ftr-431	1106	33	and	and	CCONJ
ftr-431	1106	34	the	the	DET
ftr-431	1106	35	tax	tax	NOUN
ftr-431	1106	36	court	court	NOUN
ftr-431	1106	37	shall	shall	AUX
ftr-431	1106	38	have	have	VERB
ftr-431	1106	39	jurisdiction	jurisdiction	NOUN
ftr-431	1106	40	)	)	PUNCT
ftr-431	1106	41	to	to	PART
ftr-431	1106	42	determine	determine	VERB
ftr-431	1106	43	the	the	DET
ftr-431	1106	44	appropriate	appropriate	ADJ
ftr-431	1106	45	relief	relief	NOUN
ftr-431	1106	46	available	available	ADJ
ftr-431	1106	47	to	to	ADP
ftr-431	1106	48	the	the	DET
ftr-431	1106	49	individual	individual	NOUN
ftr-431	1106	50	under	under	ADP
ftr-431	1106	51	this	this	DET
ftr-431	1106	52	section	section	NOUN
ftr-431	1106	53	’	'	PUNCT
ftr-431	1106	54	.	.	PUNCT
ftr-431	1106	55	”	"	PUNCT
ftr-431	1107	1	the	the	DET
ftr-431	1107	2	court	court	NOUN
ftr-431	1107	3	found	find	VERB
ftr-431	1107	4	that	that	SCONJ
ftr-431	1107	5	the270	the270	PROPN
ftr-431	1107	6	phrase	phrase	NOUN
ftr-431	1107	7	“	"	PUNCT
ftr-431	1107	8	this	this	DET
ftr-431	1107	9	section	section	NOUN
ftr-431	1107	10	”	"	PUNCT
ftr-431	1107	11	in	in	ADP
ftr-431	1107	12	section	section	NOUN
ftr-431	1107	13	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-431	1107	14	)	)	PUNCT
ftr-431	1107	15	referred	refer	VERB
ftr-431	1107	16	to	to	ADP
ftr-431	1107	17	all	all	PRON
ftr-431	1107	18	of	of	ADP
ftr-431	1107	19	section	section	NOUN
ftr-431	1107	20	6015.271	6015.271	PROPN
ftr-431	1107	21	surprisingly	surprisingly	ADV
ftr-431	1107	22	,	,	PUNCT
ftr-431	1107	23	the	the	DET
ftr-431	1107	24	irs	irs	PROPN
ftr-431	1107	25	quickly	quickly	ADV
ftr-431	1107	26	acquiesced	acquiesce	VERB
ftr-431	1107	27	in	in	ADP
ftr-431	1107	28	the	the	DET
ftr-431	1107	29	tax	tax	NOUN
ftr-431	1107	30	court	court	NOUN
ftr-431	1107	31	’s	’s	PART
ftr-431	1107	32	assertion	assertion	NOUN
ftr-431	1107	33	of	of	ADP
ftr-431	1107	34	jurisdiction	jurisdiction	NOUN
ftr-431	1107	35	over	over	ADP
ftr-431	1107	36	section	section	PROPN
ftr-431	1107	37	6015(f	6015(f	NUM
ftr-431	1107	38	)	)	PUNCT
ftr-431	1107	39	claims	claim	NOUN
ftr-431	1107	40	,	,	PUNCT
ftr-431	1107	41	reversing	reverse	VERB
ftr-431	1107	42	its	its	PRON
ftr-431	1107	43	prior	prior	ADJ
ftr-431	1107	44	position	position	NOUN
ftr-431	1107	45	that272	that272	PROPN
ftr-431	1107	46	the	the	DET
ftr-431	1107	47	irs	irs	PROPN
ftr-431	1107	48	’s	’s	PART
ftr-431	1107	49	determination	determination	NOUN
ftr-431	1107	50	of	of	ADP
ftr-431	1107	51	whether	whether	SCONJ
ftr-431	1107	52	to	to	PART
ftr-431	1107	53	afford	afford	VERB
ftr-431	1107	54	equitable	equitable	ADJ
ftr-431	1107	55	innocent	innocent	ADJ
ftr-431	1107	56	spouse	spouse	NOUN
ftr-431	1107	57	relief	relief	NOUN
ftr-431	1107	58	was	be	AUX
ftr-431	1107	59	not	not	PART
ftr-431	1107	60	subject	subject	ADJ
ftr-431	1107	61	to	to	ADP
ftr-431	1107	62	judicial	judicial	ADJ
ftr-431	1107	63	review	review	NOUN
ftr-431	1107	64	.	.	PUNCT
ftr-431	1108	1	in	in	ADP
ftr-431	1108	2	fact	fact	NOUN
ftr-431	1108	3	,	,	PUNCT
ftr-431	1108	4	it	it	PRON
ftr-431	1108	5	found	find	VERB
ftr-431	1108	6	that	that	SCONJ
ftr-431	1108	7	the	the	DET
ftr-431	1108	8	tax	tax	NOUN
ftr-431	1108	9	court	court	NOUN
ftr-431	1108	10	has273	has273	PROPN
ftr-431	1108	11	jurisdiction	jurisdiction	NOUN
ftr-431	1108	12	over	over	ADP
ftr-431	1108	13	section	section	PROPN
ftr-431	1108	14	6015(f	6015(f	NUM
ftr-431	1108	15	)	)	PUNCT
ftr-431	1108	16	claims	claim	NOUN
ftr-431	1108	17	regardless	regardless	ADV
ftr-431	1108	18	of	of	ADP
ftr-431	1108	19	whether	whether	SCONJ
ftr-431	1108	20	the	the	DET
ftr-431	1108	21	taxpayer	taxpayer	NOUN
ftr-431	1108	22	has	have	AUX
ftr-431	1108	23	also	also	ADV
ftr-431	1108	24	claimed	claim	VERB
ftr-431	1108	25	relief	relief	NOUN
ftr-431	1108	26	under	under	ADP
ftr-431	1108	27	subsections	subsection	NOUN
ftr-431	1108	28	(	(	PUNCT
ftr-431	1108	29	b	b	NOUN
ftr-431	1108	30	)	)	PUNCT
ftr-431	1108	31	or	or	CCONJ
ftr-431	1108	32	(	(	PUNCT
ftr-431	1108	33	c	c	NOUN
ftr-431	1108	34	)	)	PUNCT
ftr-431	1108	35	,	,	PUNCT
ftr-431	1108	36	a	a	DET
ftr-431	1108	37	reading	reading	NOUN
ftr-431	1108	38	arguably274	arguably274	PROPN
ftr-431	1108	39	inconsistent	inconsistent	NOUN
ftr-431	1108	40	with	with	ADP
ftr-431	1108	41	the	the	DET
ftr-431	1108	42	language	language	NOUN
ftr-431	1108	43	of	of	ADP
ftr-431	1108	44	the	the	DET
ftr-431	1108	45	statute.275	statute.275	PROPN
ftr-431	1108	46	267	267	NUM
ftr-431	1108	47	.	.	PUNCT
ftr-431	1109	1	irc	irc	PROPN
ftr-431	1109	2	§	§	PROPN
ftr-431	1109	3	6015(e)(1)(a	6015(e)(1)(a	NOUN
ftr-431	1109	4	)	)	PUNCT
ftr-431	1109	5	(	(	PUNCT
ftr-431	1109	6	emphasis	emphasis	NOUN
ftr-431	1109	7	added	add	VERB
ftr-431	1109	8	)	)	PUNCT
ftr-431	1109	9	.	.	PUNCT
ftr-431	1110	1	268	268	NUM
ftr-431	1110	2	.	.	PUNCT
ftr-431	1111	1	see	see	VERB
ftr-431	1111	2	,	,	PUNCT
ftr-431	1111	3	e.g.	e.g.	ADV
ftr-431	1111	4	,	,	PUNCT
ftr-431	1111	5	leslie	leslie	PROPN
ftr-431	1111	6	book	book	NOUN
ftr-431	1111	7	,	,	PUNCT
ftr-431	1111	8	the	the	DET
ftr-431	1111	9	new	new	ADJ
ftr-431	1111	10	collection	collection	NOUN
ftr-431	1111	11	due	due	ADJ
ftr-431	1111	12	process	process	NOUN
ftr-431	1111	13	taxpayer	taxpayer	NOUN
ftr-431	1111	14	rights	right	NOUN
ftr-431	1111	15	,	,	PUNCT
ftr-431	1111	16	86	86	NUM
ftr-431	1111	17	tax	tax	NOUN
ftr-431	1111	18	notes	note	NOUN
ftr-431	1111	19	1127	1127	NUM
ftr-431	1111	20	,	,	PUNCT
ftr-431	1111	21	1143	1143	NUM
ftr-431	1111	22	(	(	PUNCT
ftr-431	1111	23	2000	2000	NUM
ftr-431	1111	24	)	)	PUNCT
ftr-431	1111	25	;	;	PUNCT
ftr-431	1111	26	toni	toni	PROPN
ftr-431	1111	27	robinson	robinson	PROPN
ftr-431	1111	28	&	&	CCONJ
ftr-431	1111	29	mary	mary	PROPN
ftr-431	1111	30	ferrari	ferrari	PROPN
ftr-431	1111	31	,	,	PUNCT
ftr-431	1111	32	the	the	DET
ftr-431	1111	33	new	new	ADJ
ftr-431	1111	34	innocent	innocent	ADJ
ftr-431	1111	35	spouse	spouse	NOUN
ftr-431	1111	36	provision	provision	NOUN
ftr-431	1111	37	:	:	PUNCT
ftr-431	1111	38	“	"	PUNCT
ftr-431	1111	39	reason	reason	NOUN
ftr-431	1111	40	and	and	CCONJ
ftr-431	1111	41	law	law	NOUN
ftr-431	1111	42	walking	walk	VERB
ftr-431	1111	43	hand	hand	NOUN
ftr-431	1111	44	in	in	ADP
ftr-431	1111	45	hand	hand	NOUN
ftr-431	1111	46	?	?	PUNCT
ftr-431	1111	47	”	"	PUNCT
ftr-431	1111	48	,	,	PUNCT
ftr-431	1111	49	80	80	NUM
ftr-431	1111	50	tax	tax	NOUN
ftr-431	1111	51	notes	note	NOUN
ftr-431	1111	52	835	835	NUM
ftr-431	1111	53	,	,	PUNCT
ftr-431	1111	54	849	849	NUM
ftr-431	1111	55	n.88	n.88	NOUN
ftr-431	1111	56	(	(	PUNCT
ftr-431	1111	57	2000	2000	NUM
ftr-431	1111	58	)	)	PUNCT
ftr-431	1111	59	;	;	PUNCT
ftr-431	1111	60	see	see	VERB
ftr-431	1111	61	also	also	ADV
ftr-431	1111	62	field	field	NOUN
ftr-431	1111	63	serv	serv	X
ftr-431	1111	64	.	.	PUNCT
ftr-431	1112	1	adv	adv	PROPN
ftr-431	1112	2	.	.	PUNCT
ftr-431	1113	1	no	no	INTJ
ftr-431	1113	2	.	.	NOUN
ftr-431	1114	1	199929019	199929019	NUM
ftr-431	1114	2	(	(	PUNCT
ftr-431	1114	3	1999	1999	NUM
ftr-431	1114	4	)	)	PUNCT
ftr-431	1114	5	,	,	PUNCT
ftr-431	1114	6	1999	1999	NUM
ftr-431	1114	7	f.s.a	f.s.a	X
ftr-431	1114	8	.	.	PROPN
ftr-431	1114	9	lexis	lexis	NOUN
ftr-431	1114	10	110	110	NUM
ftr-431	1114	11	.	.	PUNCT
ftr-431	1115	1	269	269	NUM
ftr-431	1115	2	.	.	PUNCT
ftr-431	1116	1	see	see	VERB
ftr-431	1116	2	charlton	charlton	PROPN
ftr-431	1116	3	v.	v.	PROPN
ftr-431	1116	4	commissioner	commissioner	PROPN
ftr-431	1116	5	,	,	PUNCT
ftr-431	1116	6	114	114	NUM
ftr-431	1116	7	t.c	t.c	PROPN
ftr-431	1116	8	.	.	PROPN
ftr-431	1116	9	333	333	NUM
ftr-431	1116	10	(	(	PUNCT
ftr-431	1116	11	2000	2000	NUM
ftr-431	1116	12	)	)	PUNCT
ftr-431	1116	13	;	;	PUNCT
ftr-431	1117	1	fernandez	fernandez	PROPN
ftr-431	1117	2	v.	v.	PROPN
ftr-431	1117	3	commissioner	commissioner	PROPN
ftr-431	1117	4	,	,	PUNCT
ftr-431	1117	5	114	114	NUM
ftr-431	1117	6	t.c	t.c	PROPN
ftr-431	1117	7	.	.	PROPN
ftr-431	1117	8	324	324	NUM
ftr-431	1117	9	(	(	PUNCT
ftr-431	1117	10	2000	2000	NUM
ftr-431	1117	11	)	)	PUNCT
ftr-431	1117	12	,	,	PUNCT
ftr-431	1117	13	action	action	NOUN
ftr-431	1117	14	on	on	ADP
ftr-431	1117	15	decision	decision	NOUN
ftr-431	1117	16	,	,	PUNCT
ftr-431	1117	17	2000	2000	NUM
ftr-431	1117	18	-	-	SYM
ftr-431	1117	19	06	06	NUM
ftr-431	1117	20	(	(	PUNCT
ftr-431	1117	21	may	may	PROPN
ftr-431	1117	22	12	12	NUM
ftr-431	1117	23	,	,	PUNCT
ftr-431	1117	24	2000	2000	NUM
ftr-431	1117	25	)	)	PUNCT
ftr-431	1117	26	;	;	PUNCT
ftr-431	1117	27	butler	butler	PROPN
ftr-431	1117	28	v.	v.	PROPN
ftr-431	1117	29	commissioner	commissioner	PROPN
ftr-431	1117	30	,	,	PUNCT
ftr-431	1117	31	114	114	NUM
ftr-431	1117	32	t.c	t.c	PROPN
ftr-431	1117	33	.	.	PROPN
ftr-431	1117	34	276	276	NUM
ftr-431	1117	35	(	(	PUNCT
ftr-431	1117	36	2000	2000	NUM
ftr-431	1117	37	)	)	PUNCT
ftr-431	1117	38	.	.	PUNCT
ftr-431	1118	1	270	270	NUM
ftr-431	1118	2	.	.	PUNCT
ftr-431	1118	3	butler	butler	PROPN
ftr-431	1118	4	,	,	PUNCT
ftr-431	1118	5	114	114	NUM
ftr-431	1118	6	t.c	t.c	PROPN
ftr-431	1118	7	.	.	PUNCT
ftr-431	1119	1	at	at	ADP
ftr-431	1119	2	289	289	NUM
ftr-431	1119	3	-	-	SYM
ftr-431	1119	4	90	90	NUM
ftr-431	1119	5	.	.	PUNCT
ftr-431	1119	6	271	271	NUM
ftr-431	1119	7	.	.	PUNCT
ftr-431	1120	1	i	i	PRON
ftr-431	1120	2	d.	d.	PROPN
ftr-431	1120	3	272	272	NUM
ftr-431	1120	4	.	.	PUNCT
ftr-431	1121	1	see	see	VERB
ftr-431	1121	2	irs	irs	PROPN
ftr-431	1121	3	notice	notice	VERB
ftr-431	1121	4	n(35)000	n(35)000	ADJ
ftr-431	1121	5	-	-	SYM
ftr-431	1121	6	338	338	NUM
ftr-431	1121	7	(	(	PUNCT
ftr-431	1121	8	june	june	PROPN
ftr-431	1121	9	5	5	NUM
ftr-431	1121	10	,	,	PUNCT
ftr-431	1121	11	2000	2000	NUM
ftr-431	1121	12	)	)	PUNCT
ftr-431	1121	13	,	,	PUNCT
ftr-431	1121	14	87	87	NUM
ftr-431	1121	15	tax	tax	NOUN
ftr-431	1121	16	notes	note	NOUN
ftr-431	1121	17	1612	1612	NUM
ftr-431	1121	18	(	(	PUNCT
ftr-431	1121	19	june	june	PROPN
ftr-431	1121	20	19	19	NUM
ftr-431	1121	21	,	,	PUNCT
ftr-431	1121	22	2000	2000	NUM
ftr-431	1121	23	)	)	PUNCT
ftr-431	1121	24	.	.	PUNCT
ftr-431	1122	1	this	this	DET
ftr-431	1122	2	notice	notice	NOUN
ftr-431	1122	3	was	be	AUX
ftr-431	1122	4	issued	issue	VERB
ftr-431	1122	5	about	about	ADP
ftr-431	1122	6	five	five	NUM
ftr-431	1122	7	weeks	week	NOUN
ftr-431	1122	8	after	after	ADP
ftr-431	1122	9	the	the	DET
ftr-431	1122	10	tax	tax	NOUN
ftr-431	1122	11	court	court	NOUN
ftr-431	1122	12	’s	’s	PART
ftr-431	1122	13	first	first	ADJ
ftr-431	1122	14	section	section	NOUN
ftr-431	1122	15	6015(f	6015(f	NOUN
ftr-431	1122	16	)	)	PUNCT
ftr-431	1122	17	decision	decision	NOUN
ftr-431	1122	18	,	,	PUNCT
ftr-431	1122	19	butler	butler	PROPN
ftr-431	1122	20	v.	v.	PROPN
ftr-431	1122	21	commissioner	commissioner	PROPN
ftr-431	1122	22	,	,	PUNCT
ftr-431	1122	23	114	114	NUM
ftr-431	1122	24	t.c	t.c	PROPN
ftr-431	1122	25	.	.	PROPN
ftr-431	1122	26	276	276	NUM
ftr-431	1122	27	(	(	PUNCT
ftr-431	1122	28	2000	2000	NUM
ftr-431	1122	29	)	)	PUNCT
ftr-431	1122	30	.	.	PUNCT
ftr-431	1123	1	273	273	NUM
ftr-431	1123	2	.	.	PUNCT
ftr-431	1124	1	see	see	VERB
ftr-431	1124	2	,	,	PUNCT
ftr-431	1124	3	e.g.	e.g.	ADV
ftr-431	1124	4	,	,	PUNCT
ftr-431	1124	5	field	field	NOUN
ftr-431	1124	6	serv	serv	NOUN
ftr-431	1124	7	.	.	PUNCT
ftr-431	1125	1	adv	adv	PROPN
ftr-431	1125	2	.	.	PUNCT
ftr-431	1126	1	no	no	INTJ
ftr-431	1126	2	.	.	NOUN
ftr-431	1127	1	199929019	199929019	NUM
ftr-431	1127	2	(	(	PUNCT
ftr-431	1127	3	1999	1999	NUM
ftr-431	1127	4	)	)	PUNCT
ftr-431	1127	5	,	,	PUNCT
ftr-431	1127	6	1999	1999	NUM
ftr-431	1127	7	f.s.a	f.s.a	X
ftr-431	1127	8	.	.	PROPN
ftr-431	1127	9	lexis	lexis	NOUN
ftr-431	1127	10	110	110	NUM
ftr-431	1127	11	.	.	NOUN
ftr-431	1127	12	274	274	NUM
ftr-431	1127	13	.	.	PUNCT
ftr-431	1128	1	irs	irs	PROPN
ftr-431	1128	2	notice	notice	VERB
ftr-431	1128	3	n(35)000	n(35)000	NUM
ftr-431	1128	4	-	-	SYM
ftr-431	1128	5	338	338	NUM
ftr-431	1128	6	(	(	PUNCT
ftr-431	1128	7	june	june	PROPN
ftr-431	1128	8	5	5	NUM
ftr-431	1128	9	,	,	PUNCT
ftr-431	1128	10	2000	2000	NUM
ftr-431	1128	11	)	)	PUNCT
ftr-431	1128	12	,	,	PUNCT
ftr-431	1128	13	87	87	NUM
ftr-431	1128	14	tax	tax	NOUN
ftr-431	1128	15	notes	note	NOUN
ftr-431	1128	16	1612	1612	NUM
ftr-431	1128	17	(	(	PUNCT
ftr-431	1128	18	june	june	PROPN
ftr-431	1128	19	19	19	NUM
ftr-431	1128	20	,	,	PUNCT
ftr-431	1128	21	2000	2000	NUM
ftr-431	1128	22	)	)	PUNCT
ftr-431	1128	23	.	.	PUNCT
ftr-431	1129	1	275	275	NUM
ftr-431	1129	2	.	.	PUNCT
ftr-431	1129	3	see	see	VERB
ftr-431	1129	4	irc	irc	PROPN
ftr-431	1129	5	§	§	PROPN
ftr-431	1129	6	6015(e)(1	6015(e)(1	NOUN
ftr-431	1129	7	)	)	PUNCT
ftr-431	1129	8	.	.	PUNCT
ftr-431	1130	1	2001	2001	NUM
ftr-431	1130	2	]	]	PUNCT
ftr-431	1130	3	equity	equity	NOUN
ftr-431	1130	4	and	and	CCONJ
ftr-431	1130	5	the	the	DET
ftr-431	1130	6	article	article	NOUN
ftr-431	1130	7	i	i	PRON
ftr-431	1130	8	court	court	VERB
ftr-431	1130	9	393	393	NUM
ftr-431	1130	10	iv	iv	NOUN
ftr-431	1130	11	.	.	PUNCT
ftr-431	1131	1	the	the	DET
ftr-431	1131	2	tax	tax	NOUN
ftr-431	1131	3	court	court	NOUN
ftr-431	1131	4	:	:	PUNCT
ftr-431	1131	5	does	do	AUX
ftr-431	1131	6	it	it	PRON
ftr-431	1131	7	have	have	VERB
ftr-431	1131	8	equitable	equitable	ADJ
ftr-431	1131	9	powers	power	NOUN
ftr-431	1131	10	?	?	PUNCT
ftr-431	1132	1	the	the	DET
ftr-431	1132	2	tax	tax	NOUN
ftr-431	1132	3	court	court	NOUN
ftr-431	1132	4	has	have	AUX
ftr-431	1132	5	expressly	expressly	ADV
ftr-431	1132	6	recognized	recognize	VERB
ftr-431	1132	7	that	that	SCONJ
ftr-431	1132	8	it	it	PRON
ftr-431	1132	9	“	"	PUNCT
ftr-431	1132	10	is	be	AUX
ftr-431	1132	11	a	a	DET
ftr-431	1132	12	court	court	NOUN
ftr-431	1132	13	of	of	ADP
ftr-431	1132	14	limited	limited	ADJ
ftr-431	1132	15	jurisdiction	jurisdiction	NOUN
ftr-431	1132	16	,	,	PUNCT
ftr-431	1132	17	and	and	CCONJ
ftr-431	1132	18	.	.	PUNCT
ftr-431	1132	19	.	.	PUNCT
ftr-431	1132	20	.	.	PUNCT
ftr-431	1133	1	may	may	AUX
ftr-431	1133	2	exercise	exercise	VERB
ftr-431	1133	3	.	.	PUNCT
ftr-431	1133	4	.	.	PUNCT
ftr-431	1134	1	.	.	PUNCT
ftr-431	1135	1	jurisdiction	jurisdiction	NOUN
ftr-431	1135	2	only	only	ADV
ftr-431	1135	3	to	to	ADP
ftr-431	1135	4	the	the	DET
ftr-431	1135	5	extent	extent	NOUN
ftr-431	1135	6	authorized	authorize	VERB
ftr-431	1135	7	by	by	ADP
ftr-431	1135	8	congress	congress	PROPN
ftr-431	1135	9	.	.	PUNCT
ftr-431	1135	10	”	"	PUNCT
ftr-431	1136	1	accordingly	accordingly	ADV
ftr-431	1136	2	,	,	PUNCT
ftr-431	1136	3	as	as	SCONJ
ftr-431	1136	4	congress	congress	PROPN
ftr-431	1136	5	has	have	AUX
ftr-431	1136	6	never	never	ADV
ftr-431	1136	7	specifically	specifically	ADV
ftr-431	1136	8	granted	grant	VERB
ftr-431	1136	9	the276	the276	ADP
ftr-431	1136	10	tax	tax	NOUN
ftr-431	1136	11	court	court	NOUN
ftr-431	1136	12	equitable	equitable	ADJ
ftr-431	1136	13	powers	power	NOUN
ftr-431	1136	14	,	,	PUNCT
ftr-431	1136	15	one	one	PRON
ftr-431	1136	16	would	would	AUX
ftr-431	1136	17	expect	expect	VERB
ftr-431	1136	18	the	the	DET
ftr-431	1136	19	tax	tax	NOUN
ftr-431	1136	20	court	court	NOUN
ftr-431	1136	21	to	to	PART
ftr-431	1136	22	lack	lack	VERB
ftr-431	1136	23	such277	such277	NOUN
ftr-431	1136	24	powers	power	NOUN
ftr-431	1136	25	.	.	PUNCT
ftr-431	1137	1	and	and	CCONJ
ftr-431	1137	2	in	in	ADP
ftr-431	1137	3	fact	fact	NOUN
ftr-431	1137	4	,	,	PUNCT
ftr-431	1137	5	traditionally	traditionally	ADV
ftr-431	1137	6	,	,	PUNCT
ftr-431	1137	7	the	the	DET
ftr-431	1137	8	tax	tax	NOUN
ftr-431	1137	9	court	court	NOUN
ftr-431	1137	10	had	have	AUX
ftr-431	1137	11	held	hold	VERB
ftr-431	1137	12	that	that	SCONJ
ftr-431	1137	13	,	,	PUNCT
ftr-431	1137	14	as	as	ADP
ftr-431	1137	15	a	a	DET
ftr-431	1137	16	court	court	NOUN
ftr-431	1137	17	created	create	VERB
ftr-431	1137	18	by	by	ADP
ftr-431	1137	19	statute	statute	NOUN
ftr-431	1137	20	under	under	ADP
ftr-431	1137	21	article	article	NOUN
ftr-431	1137	22	i	i	PRON
ftr-431	1137	23	of	of	ADP
ftr-431	1137	24	the	the	DET
ftr-431	1137	25	constitution	constitution	NOUN
ftr-431	1137	26	,	,	PUNCT
ftr-431	1137	27	it	it	PRON
ftr-431	1137	28	lacks	lack	VERB
ftr-431	1137	29	“	"	PUNCT
ftr-431	1137	30	equity	equity	NOUN
ftr-431	1137	31	jurisdiction	jurisdiction	NOUN
ftr-431	1137	32	.	.	PUNCT
ftr-431	1137	33	”	"	PUNCT
ftr-431	1138	1	moreover	moreover	ADV
ftr-431	1138	2	,	,	PUNCT
ftr-431	1138	3	the	the	DET
ftr-431	1138	4	united	united	PROPN
ftr-431	1138	5	states	states	PROPN
ftr-431	1138	6	supreme	supreme	PROPN
ftr-431	1138	7	court	court	PROPN
ftr-431	1138	8	has	have	AUX
ftr-431	1138	9	stated	state	VERB
ftr-431	1138	10	that	that	SCONJ
ftr-431	1138	11	“	"	PUNCT
ftr-431	1138	12	the278	the278	NOUN
ftr-431	1138	13	tax	tax	NOUN
ftr-431	1138	14	court	court	NOUN
ftr-431	1138	15	is	be	AUX
ftr-431	1138	16	a	a	DET
ftr-431	1138	17	court	court	NOUN
ftr-431	1138	18	of	of	ADP
ftr-431	1138	19	limited	limited	ADJ
ftr-431	1138	20	jurisdiction	jurisdiction	NOUN
ftr-431	1138	21	and	and	CCONJ
ftr-431	1138	22	lacks	lack	VERB
ftr-431	1138	23	general	general	ADJ
ftr-431	1138	24	equitable	equitable	ADJ
ftr-431	1138	25	powers	power	NOUN
ftr-431	1138	26	.	.	PUNCT
ftr-431	1138	27	”279	”279	NOUN
ftr-431	1139	1	nonetheless	nonetheless	ADV
ftr-431	1139	2	,	,	PUNCT
ftr-431	1139	3	as	as	SCONJ
ftr-431	1139	4	the	the	DET
ftr-431	1139	5	discussion	discussion	NOUN
ftr-431	1139	6	above	above	ADP
ftr-431	1139	7	demonstrates	demonstrate	NOUN
ftr-431	1139	8	,	,	PUNCT
ftr-431	1139	9	over	over	ADP
ftr-431	1139	10	time	time	NOUN
ftr-431	1139	11	,	,	PUNCT
ftr-431	1139	12	the	the	DET
ftr-431	1139	13	tax	tax	NOUN
ftr-431	1139	14	court	court	NOUN
ftr-431	1139	15	began	begin	VERB
ftr-431	1139	16	to	to	PART
ftr-431	1139	17	make	make	VERB
ftr-431	1139	18	use	use	NOUN
ftr-431	1139	19	of	of	ADP
ftr-431	1139	20	equitable	equitable	ADJ
ftr-431	1139	21	doctrines	doctrine	NOUN
ftr-431	1139	22	.	.	PUNCT
ftr-431	1140	1	in	in	ADP
ftr-431	1140	2	fact	fact	NOUN
ftr-431	1140	3	,	,	PUNCT
ftr-431	1140	4	in	in	ADP
ftr-431	1140	5	a	a	DET
ftr-431	1140	6	1989	1989	NUM
ftr-431	1140	7	decision,280	decision,280	PROPN
ftr-431	1140	8	woods	wood	NOUN
ftr-431	1140	9	v.	v.	ADP
ftr-431	1140	10	commissioner	commissioner	NOUN
ftr-431	1140	11	,	,	PUNCT
ftr-431	1140	12	in	in	ADP
ftr-431	1140	13	support	support	NOUN
ftr-431	1140	14	of	of	ADP
ftr-431	1140	15	its	its	PRON
ftr-431	1140	16	decision	decision	NOUN
ftr-431	1140	17	to	to	PART
ftr-431	1140	18	apply	apply	VERB
ftr-431	1140	19	equitable281	equitable281	PROPN
ftr-431	1140	20	principles	principle	NOUN
ftr-431	1140	21	and	and	CCONJ
ftr-431	1140	22	reform	reform	VERB
ftr-431	1140	23	a	a	DET
ftr-431	1140	24	form	form	NOUN
ftr-431	1140	25	872	872	NUM
ftr-431	1140	26	-	-	SYM
ftr-431	1140	27	a	a	NOUN
ftr-431	1140	28	,	,	PUNCT
ftr-431	1140	29	the	the	DET
ftr-431	1140	30	tax	tax	NOUN
ftr-431	1140	31	court	court	NOUN
ftr-431	1140	32	listed	list	VERB
ftr-431	1140	33	numerous	numerous	ADJ
ftr-431	1140	34	doctrines	doctrine	NOUN
ftr-431	1140	35	that	that	PRON
ftr-431	1140	36	it	it	PRON
ftr-431	1140	37	had	have	AUX
ftr-431	1140	38	previously	previously	ADV
ftr-431	1140	39	applied	apply	VERB
ftr-431	1140	40	,	,	PUNCT
ftr-431	1140	41	and	and	CCONJ
ftr-431	1140	42	that	that	SCONJ
ftr-431	1140	43	it	it	PRON
ftr-431	1140	44	considered	consider	VERB
ftr-431	1140	45	to	to	PART
ftr-431	1140	46	be	be	AUX
ftr-431	1140	47	grounded	ground	VERB
ftr-431	1140	48	in	in	ADP
ftr-431	1140	49	equity.282	equity.282	PROPN
ftr-431	1140	50	276	276	NUM
ftr-431	1140	51	.	.	PUNCT
ftr-431	1141	1	see	see	VERB
ftr-431	1141	2	fernandez	fernandez	PROPN
ftr-431	1141	3	v.	v.	PROPN
ftr-431	1141	4	commissioner	commissioner	PROPN
ftr-431	1141	5	,	,	PUNCT
ftr-431	1141	6	114	114	NUM
ftr-431	1141	7	t.c	t.c	PROPN
ftr-431	1141	8	.	.	PROPN
ftr-431	1141	9	324	324	NUM
ftr-431	1141	10	,	,	PUNCT
ftr-431	1141	11	328	328	NUM
ftr-431	1141	12	(	(	PUNCT
ftr-431	1141	13	2000	2000	NUM
ftr-431	1141	14	)	)	PUNCT
ftr-431	1141	15	;	;	PUNCT
ftr-431	1141	16	gati	gati	PROPN
ftr-431	1141	17	v.	v.	PROPN
ftr-431	1141	18	commissioner	commissioner	PROPN
ftr-431	1141	19	,	,	PUNCT
ftr-431	1141	20	113	113	NUM
ftr-431	1141	21	t.c	t.c	PROPN
ftr-431	1141	22	.	.	PROPN
ftr-431	1141	23	132	132	NUM
ftr-431	1141	24	,	,	PUNCT
ftr-431	1141	25	133	133	NUM
ftr-431	1141	26	(	(	PUNCT
ftr-431	1141	27	1999	1999	NUM
ftr-431	1141	28	)	)	PUNCT
ftr-431	1141	29	;	;	PUNCT
ftr-431	1141	30	yuen	yuen	PROPN
ftr-431	1141	31	v.	v.	PROPN
ftr-431	1141	32	commissioner	commissioner	PROPN
ftr-431	1141	33	,	,	PUNCT
ftr-431	1141	34	112	112	NUM
ftr-431	1141	35	t.c	t.c	PROPN
ftr-431	1141	36	.	.	PROPN
ftr-431	1141	37	123	123	NUM
ftr-431	1141	38	,	,	PUNCT
ftr-431	1141	39	124	124	NUM
ftr-431	1141	40	(	(	PUNCT
ftr-431	1141	41	1999	1999	NUM
ftr-431	1141	42	)	)	PUNCT
ftr-431	1141	43	;	;	PUNCT
ftr-431	1141	44	bourekis	boureki	NOUN
ftr-431	1141	45	v.	v.	PROPN
ftr-431	1141	46	commissioner	commissioner	PROPN
ftr-431	1141	47	,	,	PUNCT
ftr-431	1141	48	110	110	NUM
ftr-431	1141	49	t.c	t.c	PROPN
ftr-431	1141	50	.	.	PROPN
ftr-431	1141	51	20	20	NUM
ftr-431	1141	52	,	,	PUNCT
ftr-431	1141	53	24	24	NUM
ftr-431	1141	54	(	(	PUNCT
ftr-431	1141	55	1998	1998	NUM
ftr-431	1141	56	)	)	PUNCT
ftr-431	1141	57	.	.	PUNCT
ftr-431	1142	1	277	277	NUM
ftr-431	1142	2	.	.	PUNCT
ftr-431	1143	1	as	as	SCONJ
ftr-431	1143	2	one	one	NUM
ftr-431	1143	3	commentator	commentator	NOUN
ftr-431	1143	4	has	have	AUX
ftr-431	1143	5	noted	note	VERB
ftr-431	1143	6	,	,	PUNCT
ftr-431	1143	7	“	"	PUNCT
ftr-431	1143	8	[	[	X
ftr-431	1143	9	o]ver	o]ver	NOUN
ftr-431	1143	10	six	six	NUM
ftr-431	1143	11	decades	decade	NOUN
ftr-431	1143	12	have	have	AUX
ftr-431	1143	13	passed	pass	VERB
ftr-431	1143	14	since	since	SCONJ
ftr-431	1143	15	congress	congress	PROPN
ftr-431	1143	16	created	create	VERB
ftr-431	1143	17	the	the	DET
ftr-431	1143	18	tax	tax	NOUN
ftr-431	1143	19	court	court	NOUN
ftr-431	1143	20	,	,	PUNCT
ftr-431	1143	21	and	and	CCONJ
ftr-431	1143	22	,	,	PUNCT
ftr-431	1143	23	as	as	ADV
ftr-431	1143	24	yet	yet	ADV
ftr-431	1143	25	,	,	PUNCT
ftr-431	1143	26	congress	congress	PROPN
ftr-431	1143	27	has	have	AUX
ftr-431	1143	28	not	not	PART
ftr-431	1143	29	authorized	authorize	VERB
ftr-431	1143	30	equity	equity	NOUN
ftr-431	1143	31	jurisdiction	jurisdiction	NOUN
ftr-431	1143	32	.	.	PUNCT
ftr-431	1143	33	”	"	PUNCT
ftr-431	1144	1	legatzke	legatzke	PROPN
ftr-431	1144	2	,	,	PUNCT
ftr-431	1144	3	supra	supra	PROPN
ftr-431	1144	4	note	note	PROPN
ftr-431	1144	5	130	130	NUM
ftr-431	1144	6	,	,	PUNCT
ftr-431	1144	7	at	at	ADP
ftr-431	1144	8	894	894	NUM
ftr-431	1144	9	.	.	NOUN
ftr-431	1144	10	278	278	NUM
ftr-431	1144	11	.	.	PUNCT
ftr-431	1145	1	see	see	VERB
ftr-431	1145	2	,	,	PUNCT
ftr-431	1145	3	e.g.	e.g.	ADV
ftr-431	1145	4	,	,	PUNCT
ftr-431	1145	5	estate	estate	NOUN
ftr-431	1145	6	of	of	ADP
ftr-431	1145	7	van	van	PROPN
ftr-431	1145	8	winkle	winkle	PROPN
ftr-431	1145	9	v.	v.	PROPN
ftr-431	1145	10	commissioner	commissioner	PROPN
ftr-431	1145	11	,	,	PUNCT
ftr-431	1145	12	51	51	NUM
ftr-431	1145	13	t.c	t.c	PROPN
ftr-431	1145	14	.	.	PROPN
ftr-431	1145	15	994	994	NUM
ftr-431	1145	16	,	,	PUNCT
ftr-431	1145	17	999	999	NUM
ftr-431	1145	18	-	-	SYM
ftr-431	1145	19	1000	1000	NUM
ftr-431	1145	20	(	(	PUNCT
ftr-431	1145	21	1969	1969	NUM
ftr-431	1145	22	)	)	PUNCT
ftr-431	1145	23	(	(	PUNCT
ftr-431	1145	24	tax	tax	NOUN
ftr-431	1145	25	court	court	NOUN
ftr-431	1145	26	does	do	AUX
ftr-431	1145	27	not	not	PART
ftr-431	1145	28	have	have	VERB
ftr-431	1145	29	jurisdiction	jurisdiction	NOUN
ftr-431	1145	30	over	over	ADP
ftr-431	1145	31	equitable	equitable	ADJ
ftr-431	1145	32	recoupment	recoupment	NOUN
ftr-431	1145	33	claim	claim	NOUN
ftr-431	1145	34	)	)	PUNCT
ftr-431	1145	35	;	;	PUNCT
ftr-431	1145	36	vandenberge	vandenberge	NOUN
ftr-431	1145	37	v.	v.	ADP
ftr-431	1145	38	commissioner	commissioner	NOUN
ftr-431	1145	39	,	,	PUNCT
ftr-431	1145	40	3	3	NUM
ftr-431	1145	41	t.c	t.c	PROPN
ftr-431	1145	42	.	.	PROPN
ftr-431	1145	43	321	321	NUM
ftr-431	1145	44	,	,	PUNCT
ftr-431	1145	45	327	327	NUM
ftr-431	1145	46	-	-	SYM
ftr-431	1145	47	28	28	NUM
ftr-431	1145	48	(	(	PUNCT
ftr-431	1145	49	1944	1944	NUM
ftr-431	1145	50	)	)	PUNCT
ftr-431	1145	51	(	(	PUNCT
ftr-431	1145	52	same	same	ADJ
ftr-431	1145	53	)	)	PUNCT
ftr-431	1145	54	,	,	PUNCT
ftr-431	1145	55	aff’d	aff’d	VERB
ftr-431	1145	56	,	,	PUNCT
ftr-431	1145	57	147	147	NUM
ftr-431	1145	58	f.2d	f.2d	SYM
ftr-431	1145	59	167	167	NUM
ftr-431	1145	60	(	(	PUNCT
ftr-431	1145	61	5th	5th	ADJ
ftr-431	1145	62	cir	cir	NOUN
ftr-431	1145	63	.	.	PUNCT
ftr-431	1145	64	1945	1945	NUM
ftr-431	1145	65	)	)	PUNCT
ftr-431	1145	66	;	;	PUNCT
ftr-431	1146	1	payson	payson	PROPN
ftr-431	1146	2	v.	v.	PROPN
ftr-431	1146	3	commissioner	commissioner	PROPN
ftr-431	1146	4	,	,	PUNCT
ftr-431	1146	5	6	6	NUM
ftr-431	1146	6	t.c	t.c	PROPN
ftr-431	1146	7	.	.	PROPN
ftr-431	1146	8	memo	memo	NOUN
ftr-431	1146	9	(	(	PUNCT
ftr-431	1146	10	cch	cch	PROPN
ftr-431	1146	11	)	)	PUNCT
ftr-431	1146	12	590	590	NUM
ftr-431	1146	13	,	,	PUNCT
ftr-431	1146	14	t.c	t.c	PROPN
ftr-431	1146	15	.	.	PROPN
ftr-431	1146	16	memo	memo	NOUN
ftr-431	1146	17	(	(	PUNCT
ftr-431	1146	18	ria	ria	PROPN
ftr-431	1146	19	)	)	PUNCT
ftr-431	1146	20	¶	¶	PROPN
ftr-431	1146	21	47,147	47,147	NUM
ftr-431	1146	22	(	(	PUNCT
ftr-431	1146	23	1947	1947	NUM
ftr-431	1146	24	)	)	PUNCT
ftr-431	1146	25	(	(	PUNCT
ftr-431	1146	26	“	"	PUNCT
ftr-431	1146	27	respondent	respondent	NOUN
ftr-431	1146	28	points	point	VERB
ftr-431	1146	29	out	out	ADP
ftr-431	1146	30	that	that	DET
ftr-431	1146	31	petitioner	petitioner	NOUN
ftr-431	1146	32	seeks	seek	VERB
ftr-431	1146	33	to	to	PART
ftr-431	1146	34	invoke	invoke	VERB
ftr-431	1146	35	the	the	DET
ftr-431	1146	36	doctrine	doctrine	NOUN
ftr-431	1146	37	of	of	ADP
ftr-431	1146	38	equitable	equitable	ADJ
ftr-431	1146	39	estoppel	estoppel	NOUN
ftr-431	1146	40	and	and	CCONJ
ftr-431	1146	41	that	that	SCONJ
ftr-431	1146	42	this	this	DET
ftr-431	1146	43	court	court	NOUN
ftr-431	1146	44	is	be	AUX
ftr-431	1146	45	without	without	ADP
ftr-431	1146	46	general	general	ADJ
ftr-431	1146	47	equity	equity	NOUN
ftr-431	1146	48	jurisdiction	jurisdiction	NOUN
ftr-431	1146	49	.	.	PUNCT
ftr-431	1146	50	”	"	PUNCT
ftr-431	1146	51	)	)	PUNCT
ftr-431	1146	52	;	;	PUNCT
ftr-431	1147	1	cf	cf	X
ftr-431	1147	2	.	.	PUNCT
ftr-431	1148	1	phillips	phillips	PROPN
ftr-431	1148	2	petroleum	petroleum	PROPN
ftr-431	1148	3	co.	co.	PROPN
ftr-431	1148	4	v.	v.	PROPN
ftr-431	1148	5	commissioner	commissioner	PROPN
ftr-431	1148	6	,	,	PUNCT
ftr-431	1148	7	92	92	NUM
ftr-431	1148	8	t.c	t.c	PROPN
ftr-431	1148	9	.	.	PROPN
ftr-431	1148	10	885	885	NUM
ftr-431	1148	11	,	,	PUNCT
ftr-431	1148	12	889	889	NUM
ftr-431	1148	13	(	(	PUNCT
ftr-431	1148	14	1989	1989	NUM
ftr-431	1148	15	)	)	PUNCT
ftr-431	1148	16	(	(	PUNCT
ftr-431	1148	17	“	"	PUNCT
ftr-431	1148	18	the	the	DET
ftr-431	1148	19	court	court	NOUN
ftr-431	1148	20	may	may	AUX
ftr-431	1148	21	not	not	PART
ftr-431	1148	22	‘	'	PUNCT
ftr-431	1148	23	exercise	exercise	VERB
ftr-431	1148	24	“	"	PUNCT
ftr-431	1148	25	general	general	ADJ
ftr-431	1148	26	equitable	equitable	ADJ
ftr-431	1148	27	principles	principle	NOUN
ftr-431	1148	28	”	"	PUNCT
ftr-431	1148	29	to	to	PART
ftr-431	1148	30	take	take	VERB
ftr-431	1148	31	jurisdiction	jurisdiction	NOUN
ftr-431	1148	32	over	over	ADP
ftr-431	1148	33	a	a	DET
ftr-431	1148	34	matter	matter	NOUN
ftr-431	1148	35	not	not	PART
ftr-431	1148	36	provided	provide	VERB
ftr-431	1148	37	for	for	ADP
ftr-431	1148	38	by	by	ADP
ftr-431	1148	39	statute	statute	NOUN
ftr-431	1148	40	.	.	PUNCT
ftr-431	1148	41	’	'	PUNCT
ftr-431	1148	42	”	"	PUNCT
ftr-431	1148	43	)	)	PUNCT
ftr-431	1148	44	(	(	PUNCT
ftr-431	1148	45	quoting	quote	VERB
ftr-431	1148	46	woods	wood	NOUN
ftr-431	1148	47	v.	v.	ADP
ftr-431	1148	48	commissioner	commissioner	NOUN
ftr-431	1148	49	,	,	PUNCT
ftr-431	1148	50	92	92	NUM
ftr-431	1148	51	t.c	t.c	NOUN
ftr-431	1148	52	.	.	PROPN
ftr-431	1148	53	726	726	NUM
ftr-431	1148	54	,	,	PUNCT
ftr-431	1148	55	787	787	NUM
ftr-431	1148	56	(	(	PUNCT
ftr-431	1148	57	1989	1989	NUM
ftr-431	1148	58	)	)	PUNCT
ftr-431	1148	59	)	)	PUNCT
ftr-431	1148	60	;	;	PUNCT
ftr-431	1148	61	doner	doner	PROPN
ftr-431	1148	62	v.	v.	PROPN
ftr-431	1148	63	commissioner	commissioner	PROPN
ftr-431	1148	64	,	,	PUNCT
ftr-431	1149	1	48	48	NUM
ftr-431	1149	2	t.c	t.c	PROPN
ftr-431	1149	3	.	.	PROPN
ftr-431	1149	4	memo	memo	NOUN
ftr-431	1149	5	(	(	PUNCT
ftr-431	1149	6	cch	cch	NOUN
ftr-431	1149	7	)	)	PUNCT
ftr-431	1149	8	1276	1276	NUM
ftr-431	1149	9	,	,	PUNCT
ftr-431	1149	10	t.c	t.c	PROPN
ftr-431	1149	11	.	.	PROPN
ftr-431	1149	12	memo	memo	NOUN
ftr-431	1149	13	(	(	PUNCT
ftr-431	1149	14	ria	ria	PROPN
ftr-431	1149	15	)	)	PUNCT
ftr-431	1149	16	¶	¶	PROPN
ftr-431	1149	17	84,528	84,528	NUM
ftr-431	1149	18	(	(	PUNCT
ftr-431	1149	19	1984	1984	NUM
ftr-431	1149	20	)	)	PUNCT
ftr-431	1149	21	(	(	PUNCT
ftr-431	1149	22	“	"	PUNCT
ftr-431	1149	23	we	we	PRON
ftr-431	1149	24	are	be	AUX
ftr-431	1149	25	satisfied	satisfied	ADJ
ftr-431	1149	26	that	that	SCONJ
ftr-431	1149	27	we	we	PRON
ftr-431	1149	28	should	should	AUX
ftr-431	1149	29	not	not	PART
ftr-431	1149	30	.	.	PUNCT
ftr-431	1149	31	.	.	PUNCT
ftr-431	1150	1	.	.	PUNCT
ftr-431	1151	1	apply	apply	VERB
ftr-431	1151	2	the	the	DET
ftr-431	1151	3	general	general	ADJ
ftr-431	1151	4	equitable	equitable	ADJ
ftr-431	1151	5	principle	principle	NOUN
ftr-431	1151	6	asserted	assert	VERB
ftr-431	1151	7	by	by	ADP
ftr-431	1151	8	petitioner	petitioner	NOUN
ftr-431	1151	9	that	that	SCONJ
ftr-431	1151	10	the	the	DET
ftr-431	1151	11	federal	federal	ADJ
ftr-431	1151	12	government	government	NOUN
ftr-431	1151	13	should	should	AUX
ftr-431	1151	14	not	not	PART
ftr-431	1151	15	be	be	AUX
ftr-431	1151	16	permitted	permit	VERB
ftr-431	1151	17	to	to	PART
ftr-431	1151	18	profit	profit	VERB
ftr-431	1151	19	from	from	ADP
ftr-431	1151	20	its	its	PRON
ftr-431	1151	21	mistakes	mistake	NOUN
ftr-431	1151	22	.	.	PUNCT
ftr-431	1151	23	”	"	PUNCT
ftr-431	1151	24	)	)	PUNCT
ftr-431	1151	25	.	.	PUNCT
ftr-431	1152	1	in	in	ADP
ftr-431	1152	2	general	general	ADJ
ftr-431	1152	3	,	,	PUNCT
ftr-431	1152	4	“	"	PUNCT
ftr-431	1152	5	equity	equity	NOUN
ftr-431	1152	6	jurisdiction	jurisdiction	NOUN
ftr-431	1152	7	”	"	PUNCT
ftr-431	1152	8	is	be	AUX
ftr-431	1152	9	a	a	DET
ftr-431	1152	10	court	court	NOUN
ftr-431	1152	11	’s	’s	PART
ftr-431	1152	12	power	power	NOUN
ftr-431	1152	13	to	to	PART
ftr-431	1152	14	hear	hear	VERB
ftr-431	1152	15	certain	certain	ADJ
ftr-431	1152	16	civil	civil	ADJ
ftr-431	1152	17	actions	action	NOUN
ftr-431	1152	18	according	accord	VERB
ftr-431	1152	19	to	to	ADP
ftr-431	1152	20	the	the	DET
ftr-431	1152	21	procedures	procedure	NOUN
ftr-431	1152	22	that	that	PRON
ftr-431	1152	23	were	be	AUX
ftr-431	1152	24	applied	apply	VERB
ftr-431	1152	25	in	in	ADP
ftr-431	1152	26	courts	court	NOUN
ftr-431	1152	27	of	of	ADP
ftr-431	1152	28	equity	equity	NOUN
ftr-431	1152	29	,	,	PUNCT
ftr-431	1152	30	and	and	CCONJ
ftr-431	1152	31	to	to	PART
ftr-431	1152	32	resolve	resolve	VERB
ftr-431	1152	33	them	they	PRON
ftr-431	1152	34	under	under	ADP
ftr-431	1152	35	equitable	equitable	ADJ
ftr-431	1152	36	rules	rule	NOUN
ftr-431	1152	37	.	.	PUNCT
ftr-431	1153	1	black	black	ADJ
ftr-431	1153	2	’s	’s	PART
ftr-431	1153	3	law	law	NOUN
ftr-431	1153	4	dictionary	dictionary	NOUN
ftr-431	1153	5	856	856	NUM
ftr-431	1153	6	(	(	PUNCT
ftr-431	1153	7	7th	7th	ADJ
ftr-431	1153	8	ed	ed	NOUN
ftr-431	1153	9	.	.	PROPN
ftr-431	1153	10	1999	1999	NUM
ftr-431	1153	11	)	)	PUNCT
ftr-431	1153	12	.	.	PUNCT
ftr-431	1154	1	279	279	NUM
ftr-431	1154	2	.	.	PUNCT
ftr-431	1155	1	commissioner	commissioner	PROPN
ftr-431	1155	2	v.	v.	PROPN
ftr-431	1155	3	mccoy	mccoy	PROPN
ftr-431	1155	4	,	,	PUNCT
ftr-431	1155	5	484	484	NUM
ftr-431	1155	6	u.s	u.s	PROPN
ftr-431	1155	7	.	.	PROPN
ftr-431	1155	8	3	3	NUM
ftr-431	1155	9	,	,	PUNCT
ftr-431	1155	10	7	7	NUM
ftr-431	1155	11	(	(	PUNCT
ftr-431	1155	12	1987	1987	NUM
ftr-431	1155	13	)	)	PUNCT
ftr-431	1155	14	.	.	PUNCT
ftr-431	1156	1	280	280	NUM
ftr-431	1156	2	.	.	X
ftr-431	1156	3	see	see	VERB
ftr-431	1156	4	,	,	PUNCT
ftr-431	1156	5	e.g.	e.g.	ADV
ftr-431	1156	6	,	,	PUNCT
ftr-431	1156	7	estate	estate	NOUN
ftr-431	1156	8	of	of	ADP
ftr-431	1156	9	mueller	mueller	PROPN
ftr-431	1156	10	v.	v.	PROPN
ftr-431	1156	11	commissioner	commissioner	PROPN
ftr-431	1156	12	,	,	PUNCT
ftr-431	1156	13	101	101	NUM
ftr-431	1156	14	t.c	t.c	PROPN
ftr-431	1156	15	.	.	PROPN
ftr-431	1156	16	551	551	NUM
ftr-431	1156	17	,	,	PUNCT
ftr-431	1156	18	553	553	NUM
ftr-431	1156	19	(	(	PUNCT
ftr-431	1156	20	1993	1993	NUM
ftr-431	1156	21	)	)	PUNCT
ftr-431	1156	22	(	(	PUNCT
ftr-431	1156	23	equitable	equitable	ADJ
ftr-431	1156	24	recoupment	recoupment	NOUN
ftr-431	1156	25	)	)	PUNCT
ftr-431	1156	26	;	;	PUNCT
ftr-431	1156	27	orenstein	orenstein	PROPN
ftr-431	1156	28	v.	v.	ADP
ftr-431	1156	29	commissioner	commissioner	PROPN
ftr-431	1156	30	,	,	PUNCT
ftr-431	1157	1	79	79	NUM
ftr-431	1157	2	t.c	t.c	PROPN
ftr-431	1157	3	.	.	PROPN
ftr-431	1157	4	memo	memo	NOUN
ftr-431	1157	5	(	(	PUNCT
ftr-431	1157	6	cch	cch	NOUN
ftr-431	1157	7	)	)	PUNCT
ftr-431	1157	8	1971	1971	NUM
ftr-431	1157	9	(	(	PUNCT
ftr-431	1157	10	2000	2000	NUM
ftr-431	1157	11	)	)	PUNCT
ftr-431	1157	12	(	(	PUNCT
ftr-431	1157	13	equitable	equitable	ADJ
ftr-431	1157	14	estoppel	estoppel	NOUN
ftr-431	1157	15	)	)	PUNCT
ftr-431	1157	16	;	;	PUNCT
ftr-431	1157	17	alderman	alderman	PROPN
ftr-431	1157	18	v.	v.	PROPN
ftr-431	1157	19	commissioner	commissioner	PROPN
ftr-431	1157	20	,	,	PUNCT
ftr-431	1157	21	55	55	NUM
ftr-431	1157	22	t.c	t.c	PROPN
ftr-431	1157	23	.	.	PROPN
ftr-431	1157	24	memo	memo	NOUN
ftr-431	1157	25	(	(	PUNCT
ftr-431	1157	26	cch	cch	PROPN
ftr-431	1157	27	)	)	PUNCT
ftr-431	1157	28	86	86	NUM
ftr-431	1157	29	,	,	PUNCT
ftr-431	1157	30	t.c	t.c	PROPN
ftr-431	1157	31	.	.	PROPN
ftr-431	1157	32	memo	memo	NOUN
ftr-431	1157	33	(	(	PUNCT
ftr-431	1157	34	ria	ria	PROPN
ftr-431	1157	35	)	)	PUNCT
ftr-431	1157	36	¶	¶	PROPN
ftr-431	1157	37	88,049	88,049	NUM
ftr-431	1157	38	(	(	PUNCT
ftr-431	1157	39	1988	1988	NUM
ftr-431	1157	40	)	)	PUNCT
ftr-431	1157	41	(	(	PUNCT
ftr-431	1157	42	same	same	ADJ
ftr-431	1157	43	)	)	PUNCT
ftr-431	1157	44	.	.	PUNCT
ftr-431	1158	1	281	281	NUM
ftr-431	1158	2	.	.	X
ftr-431	1159	1	92	92	NUM
ftr-431	1159	2	t.c	t.c	PROPN
ftr-431	1159	3	.	.	PROPN
ftr-431	1159	4	776	776	NUM
ftr-431	1159	5	(	(	PUNCT
ftr-431	1159	6	1989	1989	NUM
ftr-431	1159	7	)	)	PUNCT
ftr-431	1159	8	.	.	PUNCT
ftr-431	1160	1	282	282	NUM
ftr-431	1160	2	.	.	PUNCT
ftr-431	1161	1	see	see	VERB
ftr-431	1161	2	i	i	PRON
ftr-431	1161	3	d.	d.	PROPN
ftr-431	1161	4	at	at	ADP
ftr-431	1161	5	784	784	NUM
ftr-431	1161	6	(	(	PUNCT
ftr-431	1161	7	“	"	PUNCT
ftr-431	1161	8	we	we	PRON
ftr-431	1161	9	have	have	AUX
ftr-431	1161	10	applied	apply	VERB
ftr-431	1161	11	the	the	DET
ftr-431	1161	12	equity	equity	NOUN
ftr-431	1161	13	-	-	PUNCT
ftr-431	1161	14	based	base	VERB
ftr-431	1161	15	principles	principle	NOUN
ftr-431	1161	16	of	of	ADP
ftr-431	1161	17	waiver	waiver	NOUN
ftr-431	1161	18	,	,	PUNCT
ftr-431	1161	19	duty	duty	NOUN
ftr-431	1161	20	of	of	ADP
ftr-431	1161	21	consistency	consistency	NOUN
ftr-431	1161	22	,	,	PUNCT
ftr-431	1161	23	estoppel	estoppel	NOUN
ftr-431	1161	24	,	,	PUNCT
ftr-431	1161	25	substantial	substantial	ADJ
ftr-431	1161	26	compliance	compliance	NOUN
ftr-431	1161	27	,	,	PUNCT
ftr-431	1161	28	abuse	abuse	NOUN
ftr-431	1161	29	of	of	ADP
ftr-431	1161	30	discretion	discretion	NOUN
ftr-431	1161	31	,	,	PUNCT
ftr-431	1161	32	laches	lache	NOUN
ftr-431	1161	33	,	,	PUNCT
ftr-431	1161	34	and	and	CCONJ
ftr-431	1161	35	the	the	DET
ftr-431	1161	36	tax	tax	NOUN
ftr-431	1161	37	benefit	benefit	NOUN
ftr-431	1161	38	rule	rule	NOUN
ftr-431	1161	39	.	.	PUNCT
ftr-431	1161	40	”	"	PUNCT
ftr-431	1161	41	)	)	PUNCT
ftr-431	1162	1	(	(	PUNCT
ftr-431	1162	2	footnotes	footnote	NOUN
ftr-431	1162	3	omitted	omit	VERB
ftr-431	1162	4	)	)	PUNCT
ftr-431	1162	5	.	.	PUNCT
ftr-431	1163	1	394	394	NUM
ftr-431	1163	2	florida	florida	PROPN
ftr-431	1163	3	tax	tax	NOUN
ftr-431	1163	4	review	review	NOUN
ftr-431	1163	5	[	[	X
ftr-431	1163	6	vol	vol	NOUN
ftr-431	1163	7	.	.	NOUN
ftr-431	1163	8	5:5	5:5	NUM
ftr-431	1163	9	given	give	VERB
ftr-431	1163	10	the	the	DET
ftr-431	1163	11	tax	tax	NOUN
ftr-431	1163	12	court	court	NOUN
ftr-431	1163	13	’s	’s	PART
ftr-431	1163	14	evolution	evolution	NOUN
ftr-431	1163	15	from	from	ADP
ftr-431	1163	16	an	an	DET
ftr-431	1163	17	executive	executive	ADJ
ftr-431	1163	18	agency	agency	NOUN
ftr-431	1163	19	to	to	ADP
ftr-431	1163	20	an	an	DET
ftr-431	1163	21	article	article	NOUN
ftr-431	1163	22	i	i	PRON
ftr-431	1163	23	court	court	VERB
ftr-431	1163	24	with	with	ADP
ftr-431	1163	25	increasingly	increasingly	ADV
ftr-431	1163	26	broad	broad	ADJ
ftr-431	1163	27	jurisdiction	jurisdiction	NOUN
ftr-431	1163	28	,	,	PUNCT
ftr-431	1163	29	it	it	PRON
ftr-431	1163	30	may	may	AUX
ftr-431	1163	31	not	not	PART
ftr-431	1163	32	be	be	AUX
ftr-431	1163	33	surprising	surprising	ADJ
ftr-431	1163	34	that	that	SCONJ
ftr-431	1163	35	the283	the283	PROPN
ftr-431	1163	36	tax	tax	NOUN
ftr-431	1163	37	court	court	NOUN
ftr-431	1163	38	has	have	AUX
ftr-431	1163	39	sought	seek	VERB
ftr-431	1163	40	to	to	PART
ftr-431	1163	41	take	take	VERB
ftr-431	1163	42	on	on	ADP
ftr-431	1163	43	as	as	ADV
ftr-431	1163	44	many	many	ADJ
ftr-431	1163	45	of	of	ADP
ftr-431	1163	46	the	the	DET
ftr-431	1163	47	powers	power	NOUN
ftr-431	1163	48	of	of	ADP
ftr-431	1163	49	an	an	DET
ftr-431	1163	50	article	article	NOUN
ftr-431	1163	51	iii	iii	NUM
ftr-431	1163	52	court	court	NOUN
ftr-431	1163	53	as	as	ADP
ftr-431	1163	54	possible	possible	ADJ
ftr-431	1163	55	.	.	PUNCT
ftr-431	1164	1	of	of	ADP
ftr-431	1164	2	course	course	NOUN
ftr-431	1164	3	,	,	PUNCT
ftr-431	1164	4	the	the	DET
ftr-431	1164	5	judges	judge	NOUN
ftr-431	1164	6	of	of	ADP
ftr-431	1164	7	the	the	DET
ftr-431	1164	8	tax	tax	NOUN
ftr-431	1164	9	court	court	NOUN
ftr-431	1164	10	do	do	AUX
ftr-431	1164	11	not	not	PART
ftr-431	1164	12	all	all	ADV
ftr-431	1164	13	think	think	VERB
ftr-431	1164	14	with	with	ADP
ftr-431	1164	15	one	one	NUM
ftr-431	1164	16	mind	mind	NOUN
ftr-431	1164	17	.	.	PUNCT
ftr-431	1165	1	recently	recently	ADV
ftr-431	1165	2	,	,	PUNCT
ftr-431	1165	3	tax	tax	NOUN
ftr-431	1165	4	court	court	NOUN
ftr-431	1165	5	cases	case	NOUN
ftr-431	1165	6	have	have	AUX
ftr-431	1165	7	reflected	reflect	VERB
ftr-431	1165	8	express	express	ADJ
ftr-431	1165	9	disagreement	disagreement	NOUN
ftr-431	1165	10	among	among	ADP
ftr-431	1165	11	the	the	DET
ftr-431	1165	12	judges	judge	NOUN
ftr-431	1165	13	of	of	ADP
ftr-431	1165	14	the	the	DET
ftr-431	1165	15	tax	tax	NOUN
ftr-431	1165	16	court	court	NOUN
ftr-431	1165	17	over	over	ADP
ftr-431	1165	18	the	the	DET
ftr-431	1165	19	extent	extent	NOUN
ftr-431	1165	20	of	of	ADP
ftr-431	1165	21	the	the	DET
ftr-431	1165	22	court	court	NOUN
ftr-431	1165	23	's	's	PART
ftr-431	1165	24	equitable	equitable	ADJ
ftr-431	1165	25	powers.284	powers.284	NOUN
ftr-431	1165	26	yet	yet	ADV
ftr-431	1165	27	,	,	PUNCT
ftr-431	1165	28	a	a	DET
ftr-431	1165	29	majority	majority	NOUN
ftr-431	1165	30	of	of	ADP
ftr-431	1165	31	the	the	DET
ftr-431	1165	32	tax	tax	NOUN
ftr-431	1165	33	court	court	NOUN
ftr-431	1165	34	considers	consider	VERB
ftr-431	1165	35	the	the	DET
ftr-431	1165	36	tax	tax	NOUN
ftr-431	1165	37	court	court	NOUN
ftr-431	1165	38	to	to	PART
ftr-431	1165	39	have	have	VERB
ftr-431	1165	40	at	at	ADP
ftr-431	1165	41	least	least	ADJ
ftr-431	1165	42	some	some	PRON
ftr-431	1165	43	equitable	equitable	ADJ
ftr-431	1165	44	power	power	NOUN
ftr-431	1165	45	despite	despite	SCONJ
ftr-431	1165	46	the	the	DET
ftr-431	1165	47	lack	lack	NOUN
ftr-431	1165	48	of	of	ADP
ftr-431	1165	49	statutory	statutory	ADJ
ftr-431	1165	50	authorization	authorization	NOUN
ftr-431	1165	51	.	.	PUNCT
ftr-431	1166	1	several	several	ADJ
ftr-431	1166	2	tax	tax	NOUN
ftr-431	1166	3	court285	court285	PROPN
ftr-431	1166	4	judges	judge	NOUN
ftr-431	1166	5	apparently	apparently	ADV
ftr-431	1166	6	believe	believe	VERB
ftr-431	1166	7	that	that	SCONJ
ftr-431	1166	8	the	the	DET
ftr-431	1166	9	tax	tax	NOUN
ftr-431	1166	10	court	court	NOUN
ftr-431	1166	11	may	may	AUX
ftr-431	1166	12	exercise	exercise	VERB
ftr-431	1166	13	the	the	DET
ftr-431	1166	14	full	full	ADJ
ftr-431	1166	15	panoply	panoply	NOUN
ftr-431	1166	16	of	of	ADP
ftr-431	1166	17	equitable	equitable	ADJ
ftr-431	1166	18	powers	power	NOUN
ftr-431	1166	19	.	.	PUNCT
ftr-431	1167	1	in	in	ADP
ftr-431	1167	2	a	a	DET
ftr-431	1167	3	concurring	concur	VERB
ftr-431	1167	4	opinion	opinion	NOUN
ftr-431	1167	5	in	in	ADP
ftr-431	1167	6	which	which	PRON
ftr-431	1167	7	judges	judge	NOUN
ftr-431	1167	8	parr	parr	PROPN
ftr-431	1167	9	,	,	PUNCT
ftr-431	1167	10	foley	foley	PROPN
ftr-431	1167	11	,	,	PUNCT
ftr-431	1167	12	vasquez	vasquez	PROPN
ftr-431	1167	13	,	,	PUNCT
ftr-431	1167	14	thornton	thornton	PROPN
ftr-431	1167	15	,	,	PUNCT
ftr-431	1167	16	and	and	CCONJ
ftr-431	1167	17	marvel	marvel	NOUN
ftr-431	1167	18	joined	join	VERB
ftr-431	1167	19	,	,	PUNCT
ftr-431	1167	20	judge	judge	PROPN
ftr-431	1167	21	laro	laro	PROPN
ftr-431	1167	22	stated:286	stated:286	PROPN
ftr-431	1167	23	the	the	DET
ftr-431	1167	24	u.s	u.s	PROPN
ftr-431	1167	25	.	.	PROPN
ftr-431	1167	26	tax	tax	NOUN
ftr-431	1167	27	court	court	NOUN
ftr-431	1167	28	is	be	AUX
ftr-431	1167	29	a	a	DET
ftr-431	1167	30	court	court	NOUN
ftr-431	1167	31	of	of	ADP
ftr-431	1167	32	law	law	NOUN
ftr-431	1167	33	that	that	PRON
ftr-431	1167	34	,	,	PUNCT
ftr-431	1167	35	like	like	ADP
ftr-431	1167	36	the	the	DET
ftr-431	1167	37	u.s	u.s	PROPN
ftr-431	1167	38	.	.	PROPN
ftr-431	1167	39	district	district	NOUN
ftr-431	1167	40	courts	court	NOUN
ftr-431	1167	41	,	,	PUNCT
ftr-431	1167	42	has	have	VERB
ftr-431	1167	43	the	the	DET
ftr-431	1167	44	authority	authority	NOUN
ftr-431	1167	45	to	to	PART
ftr-431	1167	46	apply	apply	VERB
ftr-431	1167	47	equitable	equitable	ADJ
ftr-431	1167	48	principles	principle	NOUN
ftr-431	1167	49	such	such	ADJ
ftr-431	1167	50	as	as	ADP
ftr-431	1167	51	equitable	equitable	ADJ
ftr-431	1167	52	recoupment	recoupment	NOUN
ftr-431	1167	53	.	.	PUNCT
ftr-431	1167	54	.	.	PUNCT
ftr-431	1167	55	.	.	PUNCT
ftr-431	1168	1	.	.	PUNCT
ftr-431	1169	1	i	i	PRON
ftr-431	1169	2	write	write	VERB
ftr-431	1169	3	separately	separately	ADV
ftr-431	1169	4	to	to	PART
ftr-431	1169	5	emphasize	emphasize	VERB
ftr-431	1169	6	the	the	DET
ftr-431	1169	7	fact	fact	NOUN
ftr-431	1169	8	that	that	SCONJ
ftr-431	1169	9	this	this	DET
ftr-431	1169	10	court	court	NOUN
ftr-431	1169	11	,	,	PUNCT
ftr-431	1169	12	although	although	SCONJ
ftr-431	1169	13	different	different	ADJ
ftr-431	1169	14	from	from	ADP
ftr-431	1169	15	district	district	NOUN
ftr-431	1169	16	courts	court	NOUN
ftr-431	1169	17	in	in	ADP
ftr-431	1169	18	a	a	DET
ftr-431	1169	19	few	few	ADJ
ftr-431	1169	20	regards	regard	NOUN
ftr-431	1169	21	,	,	PUNCT
ftr-431	1169	22	the	the	DET
ftr-431	1169	23	most	most	ADV
ftr-431	1169	24	obvious	obvious	ADJ
ftr-431	1169	25	of	of	ADP
ftr-431	1169	26	which	which	PRON
ftr-431	1169	27	is	be	AUX
ftr-431	1169	28	that	that	PRON
ftr-431	1169	29	district	district	NOUN
ftr-431	1169	30	courts	court	NOUN
ftr-431	1169	31	were	be	AUX
ftr-431	1169	32	created	create	VERB
ftr-431	1169	33	under	under	ADP
ftr-431	1169	34	article	article	PROPN
ftr-431	1169	35	iii	iii	NUM
ftr-431	1169	36	of	of	ADP
ftr-431	1169	37	the	the	DET
ftr-431	1169	38	u.s	u.s	PROPN
ftr-431	1169	39	.	.	PROPN
ftr-431	1169	40	constitution	constitution	NOUN
ftr-431	1169	41	whereas	whereas	SCONJ
ftr-431	1169	42	this	this	DET
ftr-431	1169	43	court	court	NOUN
ftr-431	1169	44	was	be	AUX
ftr-431	1169	45	created	create	VERB
ftr-431	1169	46	under	under	ADP
ftr-431	1169	47	article	article	NOUN
ftr-431	1169	48	i	i	PRON
ftr-431	1169	49	of	of	ADP
ftr-431	1169	50	the	the	DET
ftr-431	1169	51	u.s	u.s	PROPN
ftr-431	1169	52	.	.	PROPN
ftr-431	1169	53	constitution	constitution	PROPN
ftr-431	1169	54	,	,	PUNCT
ftr-431	1169	55	is	be	AUX
ftr-431	1169	56	a	a	DET
ftr-431	1169	57	court	court	NOUN
ftr-431	1169	58	of	of	ADP
ftr-431	1169	59	law	law	NOUN
ftr-431	1169	60	that	that	PRON
ftr-431	1169	61	has	have	VERB
ftr-431	1169	62	the	the	DET
ftr-431	1169	63	authority	authority	NOUN
ftr-431	1169	64	to	to	PART
ftr-431	1169	65	apply	apply	VERB
ftr-431	1169	66	all	all	PRON
ftr-431	1169	67	of	of	ADP
ftr-431	1169	68	the	the	DET
ftr-431	1169	69	judicial	judicial	ADJ
ftr-431	1169	70	powers	power	NOUN
ftr-431	1169	71	of	of	ADP
ftr-431	1169	72	a	a	DET
ftr-431	1169	73	district	district	NOUN
ftr-431	1169	74	court.287	court.287	ADV
ftr-431	1169	75	283	283	NUM
ftr-431	1169	76	.	.	PUNCT
ftr-431	1170	1	see	see	VERB
ftr-431	1170	2	supra	supra	PROPN
ftr-431	1170	3	notes	note	VERB
ftr-431	1170	4	35	35	NUM
ftr-431	1170	5	-	-	SYM
ftr-431	1170	6	57	57	NUM
ftr-431	1170	7	and	and	CCONJ
ftr-431	1170	8	accompanying	accompany	VERB
ftr-431	1170	9	text	text	NOUN
ftr-431	1170	10	.	.	PUNCT
ftr-431	1171	1	284	284	NUM
ftr-431	1171	2	.	.	PUNCT
ftr-431	1172	1	see	see	VERB
ftr-431	1172	2	,	,	PUNCT
ftr-431	1172	3	e.g.	e.g.	ADV
ftr-431	1172	4	,	,	PUNCT
ftr-431	1172	5	estate	estate	NOUN
ftr-431	1172	6	of	of	ADP
ftr-431	1172	7	branson	branson	PROPN
ftr-431	1172	8	v.	v.	PROPN
ftr-431	1172	9	commissioner	commissioner	PROPN
ftr-431	1172	10	,	,	PUNCT
ftr-431	1172	11	113	113	NUM
ftr-431	1172	12	t.c	t.c	PROPN
ftr-431	1172	13	.	.	PROPN
ftr-431	1172	14	6	6	NUM
ftr-431	1172	15	(	(	PUNCT
ftr-431	1172	16	1999	1999	NUM
ftr-431	1172	17	)	)	PUNCT
ftr-431	1172	18	(	(	PUNCT
ftr-431	1172	19	equitable	equitable	ADJ
ftr-431	1172	20	recoupment	recoupment	NOUN
ftr-431	1172	21	case	case	NOUN
ftr-431	1172	22	with	with	ADP
ftr-431	1172	23	majority	majority	NOUN
ftr-431	1172	24	opinion	opinion	NOUN
ftr-431	1172	25	,	,	PUNCT
ftr-431	1172	26	two	two	NUM
ftr-431	1172	27	concurrences	concurrence	NOUN
ftr-431	1172	28	and	and	CCONJ
ftr-431	1172	29	one	one	NUM
ftr-431	1172	30	dissent	dissent	NOUN
ftr-431	1172	31	)	)	PUNCT
ftr-431	1172	32	;	;	PUNCT
ftr-431	1172	33	see	see	VERB
ftr-431	1172	34	supra	supra	PROPN
ftr-431	1172	35	notes	note	NOUN
ftr-431	1172	36	276282	276282	NUM
ftr-431	1172	37	and	and	CCONJ
ftr-431	1172	38	accompanying	accompany	VERB
ftr-431	1172	39	text	text	NOUN
ftr-431	1172	40	.	.	PUNCT
ftr-431	1173	1	285	285	NUM
ftr-431	1173	2	.	.	PUNCT
ftr-431	1174	1	see	see	VERB
ftr-431	1174	2	supra	supra	PROPN
ftr-431	1174	3	notes	note	VERB
ftr-431	1174	4	280	280	NUM
ftr-431	1174	5	-	-	SYM
ftr-431	1174	6	84	84	NUM
ftr-431	1174	7	;	;	PUNCT
ftr-431	1174	8	infra	infra	NOUN
ftr-431	1174	9	note	note	VERB
ftr-431	1174	10	287	287	NUM
ftr-431	1174	11	and	and	CCONJ
ftr-431	1174	12	accompanying	accompany	VERB
ftr-431	1174	13	text	text	NOUN
ftr-431	1174	14	.	.	PUNCT
ftr-431	1175	1	since	since	SCONJ
ftr-431	1175	2	the	the	DET
ftr-431	1175	3	famous	famous	ADJ
ftr-431	1175	4	case	case	NOUN
ftr-431	1175	5	of	of	ADP
ftr-431	1175	6	marbury	marbury	PROPN
ftr-431	1175	7	v.	v.	ADP
ftr-431	1175	8	madison	madison	PROPN
ftr-431	1175	9	,	,	PUNCT
ftr-431	1175	10	5	5	NUM
ftr-431	1175	11	u.s	u.s	PROPN
ftr-431	1175	12	.	.	PROPN
ftr-431	1175	13	137	137	NUM
ftr-431	1175	14	(	(	PUNCT
ftr-431	1175	15	1803	1803	NUM
ftr-431	1175	16	)	)	PUNCT
ftr-431	1175	17	,	,	PUNCT
ftr-431	1175	18	courts	court	NOUN
ftr-431	1175	19	have	have	AUX
ftr-431	1175	20	opined	opine	VERB
ftr-431	1175	21	on	on	ADP
ftr-431	1175	22	their	their	PRON
ftr-431	1175	23	own	own	ADJ
ftr-431	1175	24	jurisdiction	jurisdiction	NOUN
ftr-431	1175	25	over	over	ADP
ftr-431	1175	26	matters	matter	NOUN
ftr-431	1175	27	before	before	ADP
ftr-431	1175	28	them	they	PRON
ftr-431	1175	29	,	,	PUNCT
ftr-431	1175	30	and	and	CCONJ
ftr-431	1175	31	asserted	assert	VERB
ftr-431	1175	32	jurisdiction	jurisdiction	NOUN
ftr-431	1175	33	over	over	ADP
ftr-431	1175	34	those	those	DET
ftr-431	1175	35	matters	matter	NOUN
ftr-431	1175	36	.	.	PUNCT
ftr-431	1176	1	courts	court	NOUN
ftr-431	1176	2	generally	generally	ADV
ftr-431	1176	3	have	have	AUX
ftr-431	1176	4	been	be	AUX
ftr-431	1176	5	loath	loath	ADJ
ftr-431	1176	6	to	to	PART
ftr-431	1176	7	relinquish	relinquish	VERB
ftr-431	1176	8	jurisdiction	jurisdiction	NOUN
ftr-431	1176	9	over	over	ADP
ftr-431	1176	10	cases	case	NOUN
ftr-431	1176	11	before	before	ADP
ftr-431	1176	12	them	they	PRON
ftr-431	1176	13	.	.	PUNCT
ftr-431	1177	1	see	see	VERB
ftr-431	1177	2	,	,	PUNCT
ftr-431	1177	3	e.g.	e.g.	ADV
ftr-431	1177	4	,	,	PUNCT
ftr-431	1177	5	laura	laura	PROPN
ftr-431	1177	6	s.	s.	PROPN
ftr-431	1177	7	fitzgerald	fitzgerald	PROPN
ftr-431	1177	8	,	,	PUNCT
ftr-431	1177	9	beyond	beyond	ADP
ftr-431	1177	10	marbury	marbury	PROPN
ftr-431	1177	11	:	:	PUNCT
ftr-431	1177	12	jurisdictional	jurisdictional	ADJ
ftr-431	1177	13	self	self	NOUN
ftr-431	1177	14	-	-	PUNCT
ftr-431	1177	15	dealing	dealing	NOUN
ftr-431	1177	16	in	in	ADP
ftr-431	1177	17	seminole	seminole	PROPN
ftr-431	1177	18	tribe	tribe	NOUN
ftr-431	1177	19	,	,	PUNCT
ftr-431	1177	20	52	52	NUM
ftr-431	1177	21	vand	vand	NOUN
ftr-431	1177	22	.	.	PUNCT
ftr-431	1178	1	l.	l.	PROPN
ftr-431	1178	2	rev	rev	PROPN
ftr-431	1178	3	.	.	PROPN
ftr-431	1178	4	407	407	NUM
ftr-431	1178	5	,	,	PUNCT
ftr-431	1178	6	408	408	NUM
ftr-431	1178	7	-	-	SYM
ftr-431	1178	8	409	409	NUM
ftr-431	1178	9	(	(	PUNCT
ftr-431	1178	10	1999	1999	NUM
ftr-431	1178	11	)	)	PUNCT
ftr-431	1178	12	(	(	PUNCT
ftr-431	1178	13	“	"	PUNCT
ftr-431	1178	14	the	the	DET
ftr-431	1178	15	[	[	X
ftr-431	1178	16	supreme	supreme	NOUN
ftr-431	1178	17	]	]	X
ftr-431	1178	18	court	court	NOUN
ftr-431	1178	19	ruled	rule	VERB
ftr-431	1178	20	in	in	ADP
ftr-431	1178	21	its	its	PRON
ftr-431	1178	22	own	own	ADJ
ftr-431	1178	23	favor	favor	NOUN
ftr-431	1178	24	each	each	DET
ftr-431	1178	25	time	time	NOUN
ftr-431	1178	26	it	it	PRON
ftr-431	1178	27	decided	decide	VERB
ftr-431	1178	28	an	an	DET
ftr-431	1178	29	overt	overt	ADJ
ftr-431	1178	30	question	question	NOUN
ftr-431	1178	31	about	about	ADP
ftr-431	1178	32	the	the	DET
ftr-431	1178	33	federal	federal	ADJ
ftr-431	1178	34	‘	'	PUNCT
ftr-431	1178	35	judicial	judicial	ADJ
ftr-431	1178	36	power	power	NOUN
ftr-431	1178	37	’	'	PUNCT
ftr-431	1178	38	vested	vest	VERB
ftr-431	1178	39	by	by	ADP
ftr-431	1178	40	article	article	PROPN
ftr-431	1178	41	iii	iii	PROPN
ftr-431	1178	42	,	,	PUNCT
ftr-431	1178	43	consistently	consistently	ADV
ftr-431	1178	44	voting	vote	VERB
ftr-431	1178	45	to	to	PART
ftr-431	1178	46	fortify	fortify	VERB
ftr-431	1178	47	the	the	DET
ftr-431	1178	48	court	court	NOUN
ftr-431	1178	49	’s	’s	PART
ftr-431	1178	50	status	status	NOUN
ftr-431	1178	51	within	within	ADP
ftr-431	1178	52	the	the	DET
ftr-431	1178	53	constitution	constitution	NOUN
ftr-431	1178	54	’s	’s	PART
ftr-431	1178	55	structure	structure	NOUN
ftr-431	1178	56	for	for	ADP
ftr-431	1178	57	the	the	DET
ftr-431	1178	58	separation	separation	NOUN
ftr-431	1178	59	of	of	ADP
ftr-431	1178	60	powers	power	NOUN
ftr-431	1178	61	,	,	PUNCT
ftr-431	1178	62	often	often	ADV
ftr-431	1178	63	at	at	ADP
ftr-431	1178	64	congress	congress	PROPN
ftr-431	1178	65	’	'	PUNCT
ftr-431	1178	66	direct	direct	ADJ
ftr-431	1178	67	expense	expense	NOUN
ftr-431	1178	68	.	.	PUNCT
ftr-431	1178	69	”	"	PUNCT
ftr-431	1178	70	)	)	PUNCT
ftr-431	1178	71	(	(	PUNCT
ftr-431	1178	72	footnotes	footnote	NOUN
ftr-431	1178	73	omitted	omit	VERB
ftr-431	1178	74	)	)	PUNCT
ftr-431	1178	75	.	.	PUNCT
ftr-431	1179	1	in	in	ADP
ftr-431	1179	2	that	that	DET
ftr-431	1179	3	light	light	NOUN
ftr-431	1179	4	,	,	PUNCT
ftr-431	1179	5	the	the	DET
ftr-431	1179	6	tax	tax	NOUN
ftr-431	1179	7	court	court	NOUN
ftr-431	1179	8	’s	’s	PART
ftr-431	1179	9	actions	action	NOUN
ftr-431	1179	10	are	be	AUX
ftr-431	1179	11	unsurprising	unsurprising	ADJ
ftr-431	1179	12	.	.	PUNCT
ftr-431	1180	1	286	286	NUM
ftr-431	1180	2	.	.	PUNCT
ftr-431	1181	1	with	with	ADP
ftr-431	1181	2	the	the	DET
ftr-431	1181	3	exception	exception	NOUN
ftr-431	1181	4	of	of	ADP
ftr-431	1181	5	judge	judge	NOUN
ftr-431	1181	6	parr	parr	NOUN
ftr-431	1181	7	,	,	PUNCT
ftr-431	1181	8	all	all	PRON
ftr-431	1181	9	of	of	ADP
ftr-431	1181	10	these	these	DET
ftr-431	1181	11	judges	judge	NOUN
ftr-431	1181	12	have	have	AUX
ftr-431	1181	13	been	be	AUX
ftr-431	1181	14	appointed	appoint	VERB
ftr-431	1181	15	since	since	SCONJ
ftr-431	1181	16	1993	1993	NUM
ftr-431	1181	17	.	.	PUNCT
ftr-431	1182	1	judge	judge	NOUN
ftr-431	1182	2	parr	parr	PROPN
ftr-431	1182	3	,	,	PUNCT
ftr-431	1182	4	appointed	appoint	VERB
ftr-431	1182	5	in	in	ADP
ftr-431	1182	6	1985	1985	NUM
ftr-431	1182	7	,	,	PUNCT
ftr-431	1182	8	is	be	AUX
ftr-431	1182	9	the	the	DET
ftr-431	1182	10	author	author	NOUN
ftr-431	1182	11	of	of	ADP
ftr-431	1182	12	the	the	DET
ftr-431	1182	13	dorchester	dorchester	NOUN
ftr-431	1182	14	concurrence	concurrence	NOUN
ftr-431	1182	15	expressing	express	VERB
ftr-431	1182	16	the	the	DET
ftr-431	1182	17	view	view	NOUN
ftr-431	1182	18	that	that	SCONJ
ftr-431	1182	19	the	the	DET
ftr-431	1182	20	tax	tax	NOUN
ftr-431	1182	21	court	court	NOUN
ftr-431	1182	22	has	have	AUX
ftr-431	1182	23	the	the	DET
ftr-431	1182	24	power	power	NOUN
ftr-431	1182	25	to	to	PART
ftr-431	1182	26	refuse	refuse	VERB
ftr-431	1182	27	to	to	PART
ftr-431	1182	28	enter	enter	VERB
ftr-431	1182	29	a	a	DET
ftr-431	1182	30	bilateral	bilateral	ADJ
ftr-431	1182	31	settlement	settlement	NOUN
ftr-431	1182	32	agreement	agreement	NOUN
ftr-431	1182	33	,	,	PUNCT
ftr-431	1182	34	in	in	ADP
ftr-431	1182	35	the	the	DET
ftr-431	1182	36	interest	interest	NOUN
ftr-431	1182	37	of	of	ADP
ftr-431	1182	38	justice	justice	NOUN
ftr-431	1182	39	.	.	PUNCT
ftr-431	1183	1	see	see	VERB
ftr-431	1183	2	dorchester	dorchester	PROPN
ftr-431	1183	3	indus	indus	PROPN
ftr-431	1183	4	.	.	PUNCT
ftr-431	1184	1	v.	v.	ADP
ftr-431	1184	2	commissioner	commissioner	NOUN
ftr-431	1184	3	,	,	PUNCT
ftr-431	1184	4	108	108	NUM
ftr-431	1184	5	t.c	t.c	PROPN
ftr-431	1184	6	.	.	PROPN
ftr-431	1184	7	320	320	NUM
ftr-431	1184	8	,	,	PUNCT
ftr-431	1184	9	343	343	NUM
ftr-431	1184	10	(	(	PUNCT
ftr-431	1184	11	1997	1997	NUM
ftr-431	1184	12	)	)	PUNCT
ftr-431	1184	13	(	(	PUNCT
ftr-431	1184	14	parr	parr	PROPN
ftr-431	1184	15	,	,	PUNCT
ftr-431	1184	16	j.	j.	PROPN
ftr-431	1184	17	,	,	PUNCT
ftr-431	1184	18	concurring	concur	VERB
ftr-431	1184	19	)	)	PUNCT
ftr-431	1184	20	.	.	PUNCT
ftr-431	1185	1	287	287	NUM
ftr-431	1185	2	.	.	PUNCT
ftr-431	1185	3	estate	estate	NOUN
ftr-431	1185	4	of	of	ADP
ftr-431	1185	5	branson	branson	PROPN
ftr-431	1185	6	v.	v.	PROPN
ftr-431	1185	7	commissioner	commissioner	PROPN
ftr-431	1185	8	,	,	PUNCT
ftr-431	1185	9	113	113	NUM
ftr-431	1185	10	t.c	t.c	PROPN
ftr-431	1185	11	.	.	PROPN
ftr-431	1185	12	6	6	NUM
ftr-431	1185	13	,	,	PUNCT
ftr-431	1185	14	41	41	NUM
ftr-431	1185	15	(	(	PUNCT
ftr-431	1185	16	1999	1999	NUM
ftr-431	1185	17	)	)	PUNCT
ftr-431	1185	18	(	(	PUNCT
ftr-431	1185	19	laro	laro	PROPN
ftr-431	1185	20	,	,	PUNCT
ftr-431	1185	21	j.	j.	PROPN
ftr-431	1185	22	,	,	PUNCT
ftr-431	1185	23	concurring	concur	VERB
ftr-431	1185	24	)	)	PUNCT
ftr-431	1185	25	.	.	PUNCT
ftr-431	1186	1	2001	2001	NUM
ftr-431	1186	2	]	]	PUNCT
ftr-431	1186	3	equity	equity	NOUN
ftr-431	1186	4	and	and	CCONJ
ftr-431	1186	5	the	the	DET
ftr-431	1186	6	article	article	NOUN
ftr-431	1186	7	i	i	PRON
ftr-431	1186	8	court	court	VERB
ftr-431	1186	9	395	395	NUM
ftr-431	1187	1	it	it	PRON
ftr-431	1187	2	is	be	AUX
ftr-431	1187	3	undeniable	undeniable	ADJ
ftr-431	1187	4	that	that	SCONJ
ftr-431	1187	5	the	the	DET
ftr-431	1187	6	tax	tax	NOUN
ftr-431	1187	7	court	court	NOUN
ftr-431	1187	8	is	be	AUX
ftr-431	1187	9	a	a	DET
ftr-431	1187	10	court	court	NOUN
ftr-431	1187	11	of	of	ADP
ftr-431	1187	12	law	law	NOUN
ftr-431	1187	13	.	.	PUNCT
ftr-431	1188	1	it	it	PRON
ftr-431	1188	2	became	become	VERB
ftr-431	1188	3	a	a	DET
ftr-431	1188	4	court288	court288	PROPN
ftr-431	1188	5	of	of	ADP
ftr-431	1188	6	law	law	NOUN
ftr-431	1188	7	in	in	ADP
ftr-431	1188	8	1969	1969	NUM
ftr-431	1188	9	,	,	PUNCT
ftr-431	1188	10	when	when	SCONJ
ftr-431	1188	11	congress	congress	PROPN
ftr-431	1188	12	made	make	VERB
ftr-431	1188	13	it	it	PRON
ftr-431	1188	14	a	a	DET
ftr-431	1188	15	legislative	legislative	ADJ
ftr-431	1188	16	court	court	NOUN
ftr-431	1188	17	under	under	ADP
ftr-431	1188	18	article	article	NOUN
ftr-431	1188	19	i	i	PRON
ftr-431	1188	20	of	of	ADP
ftr-431	1188	21	the	the	DET
ftr-431	1188	22	constitution	constitution	NOUN
ftr-431	1188	23	.	.	PUNCT
ftr-431	1189	1	yet	yet	ADV
ftr-431	1189	2	,	,	PUNCT
ftr-431	1189	3	not	not	PART
ftr-431	1189	4	all	all	DET
ftr-431	1189	5	courts	court	NOUN
ftr-431	1189	6	of	of	ADP
ftr-431	1189	7	law	law	NOUN
ftr-431	1189	8	are	be	AUX
ftr-431	1189	9	governed	govern	VERB
ftr-431	1189	10	by	by	ADP
ftr-431	1189	11	article	article	PROPN
ftr-431	1189	12	iii	iii	X
ftr-431	1189	13	of	of	ADP
ftr-431	1189	14	the289	the289	ADJ
ftr-431	1189	15	constitution	constitution	NOUN
ftr-431	1189	16	.	.	PUNCT
ftr-431	1190	1	as	as	ADP
ftr-431	1190	2	an	an	DET
ftr-431	1190	3	article	article	NOUN
ftr-431	1190	4	i	i	PRON
ftr-431	1190	5	court	court	NOUN
ftr-431	1190	6	,	,	PUNCT
ftr-431	1190	7	the	the	DET
ftr-431	1190	8	tax	tax	NOUN
ftr-431	1190	9	court	court	NOUN
ftr-431	1190	10	is	be	AUX
ftr-431	1190	11	subject	subject	ADJ
ftr-431	1190	12	to	to	ADP
ftr-431	1190	13	constitutional	constitutional	ADJ
ftr-431	1190	14	and	and	CCONJ
ftr-431	1190	15	statutory	statutory	ADJ
ftr-431	1190	16	limitations	limitation	NOUN
ftr-431	1190	17	not	not	PART
ftr-431	1190	18	applicable	applicable	ADJ
ftr-431	1190	19	to	to	ADP
ftr-431	1190	20	article	article	NOUN
ftr-431	1190	21	iii	iii	NUM
ftr-431	1190	22	courts	court	NOUN
ftr-431	1190	23	.	.	PUNCT
ftr-431	1191	1	thus	thus	ADV
ftr-431	1191	2	,	,	PUNCT
ftr-431	1191	3	finding290	finding290	PROPN
ftr-431	1191	4	that	that	SCONJ
ftr-431	1191	5	the	the	DET
ftr-431	1191	6	tax	tax	NOUN
ftr-431	1191	7	court	court	NOUN
ftr-431	1191	8	is	be	AUX
ftr-431	1191	9	a	a	DET
ftr-431	1191	10	“	"	PUNCT
ftr-431	1191	11	court	court	NOUN
ftr-431	1191	12	of	of	ADP
ftr-431	1191	13	law	law	NOUN
ftr-431	1191	14	”	"	PUNCT
ftr-431	1191	15	does	do	AUX
ftr-431	1191	16	not	not	PART
ftr-431	1191	17	resolve	resolve	VERB
ftr-431	1191	18	whether	whether	SCONJ
ftr-431	1191	19	the	the	DET
ftr-431	1191	20	tax	tax	NOUN
ftr-431	1191	21	court	court	NOUN
ftr-431	1191	22	has	have	VERB
ftr-431	1191	23	the	the	DET
ftr-431	1191	24	authority	authority	NOUN
ftr-431	1191	25	to	to	PART
ftr-431	1191	26	apply	apply	VERB
ftr-431	1191	27	equitable	equitable	ADJ
ftr-431	1191	28	doctrines	doctrine	NOUN
ftr-431	1191	29	.	.	PUNCT
ftr-431	1192	1	judge	judge	PROPN
ftr-431	1192	2	hamblen	hamblen	PROPN
ftr-431	1192	3	has	have	AUX
ftr-431	1192	4	stated	state	VERB
ftr-431	1192	5	,	,	PUNCT
ftr-431	1192	6	somewhat	somewhat	ADV
ftr-431	1192	7	more	more	ADV
ftr-431	1192	8	modestly	modestly	ADV
ftr-431	1192	9	,	,	PUNCT
ftr-431	1192	10	“	"	PUNCT
ftr-431	1192	11	[	[	X
ftr-431	1192	12	w]hile	w]hile	ADP
ftr-431	1192	13	we	we	PRON
ftr-431	1192	14	can	can	AUX
ftr-431	1192	15	not	not	PART
ftr-431	1192	16	expand	expand	VERB
ftr-431	1192	17	our	our	PRON
ftr-431	1192	18	jurisdiction	jurisdiction	NOUN
ftr-431	1192	19	through	through	ADP
ftr-431	1192	20	equitable	equitable	ADJ
ftr-431	1192	21	principles	principle	NOUN
ftr-431	1192	22	,	,	PUNCT
ftr-431	1192	23	we	we	PRON
ftr-431	1192	24	can	can	AUX
ftr-431	1192	25	apply	apply	VERB
ftr-431	1192	26	equitable	equitable	ADJ
ftr-431	1192	27	principles	principle	NOUN
ftr-431	1192	28	in	in	ADP
ftr-431	1192	29	the	the	DET
ftr-431	1192	30	disposition	disposition	NOUN
ftr-431	1192	31	of	of	ADP
ftr-431	1192	32	cases	case	NOUN
ftr-431	1192	33	that	that	PRON
ftr-431	1192	34	come	come	VERB
ftr-431	1192	35	within	within	ADP
ftr-431	1192	36	our	our	PRON
ftr-431	1192	37	jurisdiction	jurisdiction	NOUN
ftr-431	1192	38	.	.	PUNCT
ftr-431	1192	39	”	"	PUNCT
ftr-431	1193	1	this	this	DET
ftr-431	1193	2	statement	statement	NOUN
ftr-431	1193	3	was	be	AUX
ftr-431	1193	4	quoted	quote	VERB
ftr-431	1193	5	in	in	ADP
ftr-431	1193	6	judge	judge	NOUN
ftr-431	1193	7	beghe	beghe	NOUN
ftr-431	1193	8	’s	’s	PART
ftr-431	1193	9	majority	majority	NOUN
ftr-431	1193	10	opinion291	opinion291	PROPN
ftr-431	1193	11	in	in	ADP
ftr-431	1193	12	estate	estate	NOUN
ftr-431	1193	13	of	of	ADP
ftr-431	1193	14	mueller	mueller	PROPN
ftr-431	1193	15	v.	v.	PROPN
ftr-431	1193	16	commissioner	commissioner	PROPN
ftr-431	1193	17	in	in	ADP
ftr-431	1193	18	which	which	PRON
ftr-431	1193	19	13	13	NUM
ftr-431	1193	20	judges	judge	NOUN
ftr-431	1193	21	joined	join	VERB
ftr-431	1193	22	,	,	PUNCT
ftr-431	1193	23	including292	including292	PROPN
ftr-431	1193	24	judges	judge	NOUN
ftr-431	1193	25	parr	parr	NOUN
ftr-431	1193	26	and	and	CCONJ
ftr-431	1193	27	laro	laro	PROPN
ftr-431	1194	1	.	.	PUNCT
ftr-431	1194	2	judge	judge	PROPN
ftr-431	1194	3	hamblen	hamblen	PROPN
ftr-431	1194	4	’s	’s	PART
ftr-431	1194	5	statement	statement	NOUN
ftr-431	1194	6	that	that	SCONJ
ftr-431	1194	7	the	the	DET
ftr-431	1194	8	tax	tax	NOUN
ftr-431	1194	9	court	court	NOUN
ftr-431	1194	10	cannot293	cannot293	PROPN
ftr-431	1194	11	expand	expand	VERB
ftr-431	1194	12	its	its	PRON
ftr-431	1194	13	jurisdiction	jurisdiction	NOUN
ftr-431	1194	14	through	through	ADP
ftr-431	1194	15	the	the	DET
ftr-431	1194	16	use	use	NOUN
ftr-431	1194	17	of	of	ADP
ftr-431	1194	18	equity	equity	NOUN
ftr-431	1194	19	is	be	AUX
ftr-431	1194	20	uncontrovertable	uncontrovertable	ADJ
ftr-431	1194	21	.	.	PUNCT
ftr-431	1195	1	yet	yet	ADV
ftr-431	1195	2	,	,	PUNCT
ftr-431	1195	3	it	it	PRON
ftr-431	1195	4	does	do	AUX
ftr-431	1195	5	not	not	PART
ftr-431	1195	6	determine	determine	VERB
ftr-431	1195	7	the	the	DET
ftr-431	1195	8	issue	issue	NOUN
ftr-431	1195	9	of	of	ADP
ftr-431	1195	10	what	what	PRON
ftr-431	1195	11	constitutional	constitutional	ADJ
ftr-431	1195	12	limits	limit	NOUN
ftr-431	1195	13	article	article	NOUN
ftr-431	1195	14	i	i	PRON
ftr-431	1195	15	may	may	AUX
ftr-431	1195	16	place	place	VERB
ftr-431	1195	17	on	on	ADP
ftr-431	1195	18	the	the	DET
ftr-431	1195	19	tax	tax	NOUN
ftr-431	1195	20	court	court	NOUN
ftr-431	1195	21	’s	’s	PART
ftr-431	1195	22	use	use	NOUN
ftr-431	1195	23	of	of	ADP
ftr-431	1195	24	equity	equity	NOUN
ftr-431	1195	25	in	in	ADP
ftr-431	1195	26	cases	case	NOUN
ftr-431	1195	27	before	before	ADP
ftr-431	1195	28	it	it	PRON
ftr-431	1195	29	.	.	PUNCT
ftr-431	1196	1	a	a	DET
ftr-431	1196	2	court	court	NOUN
ftr-431	1196	3	does	do	AUX
ftr-431	1196	4	not	not	PART
ftr-431	1196	5	acquire	acquire	VERB
ftr-431	1196	6	jurisdiction	jurisdiction	NOUN
ftr-431	1196	7	by	by	ADP
ftr-431	1196	8	simply	simply	ADV
ftr-431	1196	9	asserting	assert	VERB
ftr-431	1196	10	that	that	SCONJ
ftr-431	1196	11	it	it	PRON
ftr-431	1196	12	has	have	VERB
ftr-431	1196	13	jurisdiction	jurisdiction	NOUN
ftr-431	1196	14	.	.	PUNCT
ftr-431	1197	1	even	even	ADV
ftr-431	1197	2	if	if	SCONJ
ftr-431	1197	3	a	a	DET
ftr-431	1197	4	court	court	NOUN
ftr-431	1197	5	has	have	AUX
ftr-431	1197	6	applied	apply	VERB
ftr-431	1197	7	equitable	equitable	ADJ
ftr-431	1197	8	doctrines	doctrine	NOUN
ftr-431	1197	9	without	without	ADP
ftr-431	1197	10	reversal294	reversal294	NOUN
ftr-431	1197	11	on	on	ADP
ftr-431	1197	12	appeal	appeal	NOUN
ftr-431	1197	13	,	,	PUNCT
ftr-431	1197	14	that	that	PRON
ftr-431	1197	15	does	do	AUX
ftr-431	1197	16	not	not	PART
ftr-431	1197	17	necessarily	necessarily	ADV
ftr-431	1197	18	mean	mean	VERB
ftr-431	1197	19	that	that	SCONJ
ftr-431	1197	20	the	the	DET
ftr-431	1197	21	court	court	NOUN
ftr-431	1197	22	acted	act	VERB
ftr-431	1197	23	constitutionally	constitutionally	ADV
ftr-431	1197	24	or	or	CCONJ
ftr-431	1197	25	within	within	ADP
ftr-431	1197	26	its	its	PRON
ftr-431	1197	27	jurisdiction	jurisdiction	NOUN
ftr-431	1197	28	.	.	PUNCT
ftr-431	1198	1	in	in	ADP
ftr-431	1198	2	addition	addition	NOUN
ftr-431	1198	3	,	,	PUNCT
ftr-431	1198	4	as	as	SCONJ
ftr-431	1198	5	discussed	discuss	VERB
ftr-431	1198	6	above	above	ADV
ftr-431	1198	7	,	,	PUNCT
ftr-431	1198	8	judges	judge	NOUN
ftr-431	1198	9	may	may	AUX
ftr-431	1198	10	try	try	VERB
ftr-431	1198	11	to	to	PART
ftr-431	1198	12	maximize	maximize	VERB
ftr-431	1198	13	power	power	NOUN
ftr-431	1198	14	through	through	ADP
ftr-431	1198	15	their	their	PRON
ftr-431	1198	16	decisions	decision	NOUN
ftr-431	1198	17	.	.	PUNCT
ftr-431	1199	1	accordingly	accordingly	ADV
ftr-431	1199	2	,	,	PUNCT
ftr-431	1199	3	assertions	assertion	NOUN
ftr-431	1199	4	in	in	ADP
ftr-431	1199	5	tax295	tax295	PROPN
ftr-431	1199	6	288	288	NUM
ftr-431	1199	7	.	.	PUNCT
ftr-431	1200	1	see	see	VERB
ftr-431	1200	2	freytag	freytag	NOUN
ftr-431	1200	3	,	,	PUNCT
ftr-431	1200	4	501	501	NUM
ftr-431	1200	5	u.s	u.s	PROPN
ftr-431	1200	6	.	.	PROPN
ftr-431	1200	7	at	at	ADP
ftr-431	1200	8	888	888	NUM
ftr-431	1200	9	-	-	SYM
ftr-431	1200	10	89	89	NUM
ftr-431	1200	11	(	(	PUNCT
ftr-431	1200	12	tax	tax	NOUN
ftr-431	1200	13	court	court	NOUN
ftr-431	1200	14	is	be	AUX
ftr-431	1200	15	a	a	DET
ftr-431	1200	16	“	"	PUNCT
ftr-431	1200	17	court	court	NOUN
ftr-431	1200	18	of	of	ADP
ftr-431	1200	19	law	law	NOUN
ftr-431	1200	20	”	"	PUNCT
ftr-431	1200	21	within	within	ADP
ftr-431	1200	22	the	the	DET
ftr-431	1200	23	meaning	meaning	NOUN
ftr-431	1200	24	of	of	ADP
ftr-431	1200	25	the	the	DET
ftr-431	1200	26	appointments	appointment	NOUN
ftr-431	1200	27	clause	clause	NOUN
ftr-431	1200	28	of	of	ADP
ftr-431	1200	29	article	article	PROPN
ftr-431	1200	30	ii	ii	PROPN
ftr-431	1200	31	of	of	ADP
ftr-431	1200	32	the	the	DET
ftr-431	1200	33	constitution	constitution	NOUN
ftr-431	1200	34	)	)	PUNCT
ftr-431	1200	35	;	;	PUNCT
ftr-431	1200	36	cf	cf	X
ftr-431	1200	37	.	.	PUNCT
ftr-431	1200	38	estate	estate	NOUN
ftr-431	1200	39	of	of	ADP
ftr-431	1200	40	branson	branson	PROPN
ftr-431	1200	41	,	,	PUNCT
ftr-431	1200	42	113	113	NUM
ftr-431	1200	43	t.c	t.c	PROPN
ftr-431	1200	44	.	.	PUNCT
ftr-431	1201	1	at	at	ADP
ftr-431	1201	2	41	41	NUM
ftr-431	1201	3	(	(	PUNCT
ftr-431	1201	4	1999	1999	NUM
ftr-431	1201	5	)	)	PUNCT
ftr-431	1201	6	(	(	PUNCT
ftr-431	1201	7	laro	laro	PROPN
ftr-431	1201	8	,	,	PUNCT
ftr-431	1201	9	j.	j.	PROPN
ftr-431	1201	10	,	,	PUNCT
ftr-431	1201	11	concurring	concur	VERB
ftr-431	1201	12	)	)	PUNCT
ftr-431	1201	13	(	(	PUNCT
ftr-431	1201	14	“	"	PUNCT
ftr-431	1201	15	the	the	DET
ftr-431	1201	16	united	united	PROPN
ftr-431	1201	17	states	states	PROPN
ftr-431	1201	18	tax	tax	NOUN
ftr-431	1201	19	court	court	NOUN
ftr-431	1201	20	is	be	AUX
ftr-431	1201	21	a	a	DET
ftr-431	1201	22	court	court	NOUN
ftr-431	1201	23	of	of	ADP
ftr-431	1201	24	law	law	NOUN
ftr-431	1201	25	that	that	PRON
ftr-431	1201	26	,	,	PUNCT
ftr-431	1201	27	like	like	ADP
ftr-431	1201	28	the	the	DET
ftr-431	1201	29	united	united	PROPN
ftr-431	1201	30	states	states	PROPN
ftr-431	1201	31	district	district	NOUN
ftr-431	1201	32	courts	court	NOUN
ftr-431	1201	33	,	,	PUNCT
ftr-431	1201	34	has	have	VERB
ftr-431	1201	35	the	the	DET
ftr-431	1201	36	authority	authority	NOUN
ftr-431	1201	37	to	to	PART
ftr-431	1201	38	apply	apply	VERB
ftr-431	1201	39	equitable	equitable	ADJ
ftr-431	1201	40	principles	principle	NOUN
ftr-431	1201	41	such	such	ADJ
ftr-431	1201	42	as	as	ADP
ftr-431	1201	43	equitable	equitable	ADJ
ftr-431	1201	44	recoupment	recoupment	NOUN
ftr-431	1201	45	.	.	PUNCT
ftr-431	1201	46	”	"	PUNCT
ftr-431	1201	47	)	)	PUNCT
ftr-431	1201	48	;	;	PUNCT
ftr-431	1201	49	see	see	VERB
ftr-431	1201	50	also	also	ADV
ftr-431	1201	51	steven	steven	PROPN
ftr-431	1201	52	j.	j.	PROPN
ftr-431	1201	53	willis	willis	PROPN
ftr-431	1201	54	,	,	PUNCT
ftr-431	1201	55	sixth	sixth	ADJ
ftr-431	1201	56	circuit	circuit	NOUN
ftr-431	1201	57	decision	decision	NOUN
ftr-431	1201	58	on	on	ADP
ftr-431	1201	59	equitable	equitable	ADJ
ftr-431	1201	60	recoupment	recoupment	NOUN
ftr-431	1201	61	criticized	criticize	VERB
ftr-431	1201	62	,	,	PUNCT
ftr-431	1201	63	81	81	NUM
ftr-431	1201	64	tax	tax	NOUN
ftr-431	1201	65	notes	note	NOUN
ftr-431	1201	66	361	361	NUM
ftr-431	1201	67	,	,	PUNCT
ftr-431	1201	68	370	370	NUM
ftr-431	1201	69	n.52	n.52	ADP
ftr-431	1201	70	(	(	PUNCT
ftr-431	1201	71	1998	1998	NUM
ftr-431	1201	72	)	)	PUNCT
ftr-431	1201	73	(	(	PUNCT
ftr-431	1201	74	“	"	PUNCT
ftr-431	1201	75	as	as	ADP
ftr-431	1201	76	an	an	DET
ftr-431	1201	77	article	article	NOUN
ftr-431	1201	78	i	i	PRON
ftr-431	1201	79	court	court	NOUN
ftr-431	1201	80	,	,	PUNCT
ftr-431	1201	81	the	the	DET
ftr-431	1201	82	tax	tax	NOUN
ftr-431	1201	83	court	court	NOUN
ftr-431	1201	84	is	be	AUX
ftr-431	1201	85	a	a	DET
ftr-431	1201	86	true	true	ADJ
ftr-431	1201	87	court	court	NOUN
ftr-431	1201	88	.	.	PUNCT
ftr-431	1201	89	”	"	PUNCT
ftr-431	1201	90	)	)	PUNCT
ftr-431	1201	91	.	.	PUNCT
ftr-431	1202	1	surprisingly	surprisingly	ADV
ftr-431	1202	2	,	,	PUNCT
ftr-431	1202	3	before	before	SCONJ
ftr-431	1202	4	freytag	freytag	NOUN
ftr-431	1202	5	was	be	AUX
ftr-431	1202	6	decided	decide	VERB
ftr-431	1202	7	,	,	PUNCT
ftr-431	1202	8	the	the	DET
ftr-431	1202	9	second	second	ADJ
ftr-431	1202	10	circuit	circuit	NOUN
ftr-431	1202	11	had	have	AUX
ftr-431	1202	12	held	hold	VERB
ftr-431	1202	13	that	that	SCONJ
ftr-431	1202	14	the	the	DET
ftr-431	1202	15	tax	tax	NOUN
ftr-431	1202	16	court	court	NOUN
ftr-431	1202	17	was	be	AUX
ftr-431	1202	18	not	not	PART
ftr-431	1202	19	a	a	DET
ftr-431	1202	20	court	court	NOUN
ftr-431	1202	21	of	of	ADP
ftr-431	1202	22	law	law	NOUN
ftr-431	1202	23	but	but	CCONJ
ftr-431	1202	24	rather	rather	ADV
ftr-431	1202	25	an	an	DET
ftr-431	1202	26	executive	executive	ADJ
ftr-431	1202	27	agency	agency	NOUN
ftr-431	1202	28	,	,	PUNCT
ftr-431	1202	29	at	at	ADP
ftr-431	1202	30	least	least	ADJ
ftr-431	1202	31	in	in	ADP
ftr-431	1202	32	part	part	NOUN
ftr-431	1202	33	.	.	PUNCT
ftr-431	1203	1	samuels	samuels	PROPN
ftr-431	1203	2	,	,	PUNCT
ftr-431	1203	3	kramer	kramer	PROPN
ftr-431	1203	4	&	&	CCONJ
ftr-431	1203	5	co.	co.	PROPN
ftr-431	1204	1	v.	v.	PROPN
ftr-431	1204	2	commissioner	commissioner	PROPN
ftr-431	1204	3	,	,	PUNCT
ftr-431	1204	4	930	930	NUM
ftr-431	1204	5	f.2d	f.2d	NUM
ftr-431	1204	6	975	975	NUM
ftr-431	1204	7	(	(	PUNCT
ftr-431	1204	8	2d	2d	NUM
ftr-431	1204	9	cir	cir	NOUN
ftr-431	1204	10	.	.	PROPN
ftr-431	1204	11	1991	1991	NUM
ftr-431	1204	12	)	)	PUNCT
ftr-431	1205	1	.	.	PUNCT
ftr-431	1206	1	although	although	SCONJ
ftr-431	1206	2	the	the	DET
ftr-431	1206	3	second	second	ADJ
ftr-431	1206	4	circuit	circuit	NOUN
ftr-431	1206	5	recognized	recognize	VERB
ftr-431	1206	6	“	"	PUNCT
ftr-431	1206	7	that	that	SCONJ
ftr-431	1206	8	congress	congress	PROPN
ftr-431	1206	9	intended	intend	VERB
ftr-431	1206	10	to	to	PART
ftr-431	1206	11	establish	establish	VERB
ftr-431	1206	12	a	a	DET
ftr-431	1206	13	‘	'	PUNCT
ftr-431	1206	14	court	court	NOUN
ftr-431	1206	15	’	'	PUNCT
ftr-431	1206	16	pursuant	pursuant	ADJ
ftr-431	1206	17	to	to	ADP
ftr-431	1206	18	its	its	PRON
ftr-431	1206	19	article	article	NOUN
ftr-431	1206	20	i	i	PRON
ftr-431	1206	21	authority	authority	VERB
ftr-431	1206	22	,	,	PUNCT
ftr-431	1206	23	”	"	PUNCT
ftr-431	1206	24	it	it	PRON
ftr-431	1206	25	nonetheless	nonetheless	ADV
ftr-431	1206	26	stated	state	VERB
ftr-431	1206	27	that	that	SCONJ
ftr-431	1206	28	it	it	PRON
ftr-431	1206	29	did	do	AUX
ftr-431	1206	30	“	"	PUNCT
ftr-431	1206	31	not	not	PART
ftr-431	1206	32	find	find	VERB
ftr-431	1206	33	the	the	DET
ftr-431	1206	34	legislative	legislative	ADJ
ftr-431	1206	35	history	history	NOUN
ftr-431	1206	36	to	to	PART
ftr-431	1206	37	indicate	indicate	VERB
ftr-431	1206	38	definitively	definitively	ADV
ftr-431	1206	39	where	where	SCONJ
ftr-431	1206	40	in	in	ADP
ftr-431	1206	41	our	our	PRON
ftr-431	1206	42	constitutional	constitutional	ADJ
ftr-431	1206	43	scheme	scheme	NOUN
ftr-431	1206	44	congress	congress	PROPN
ftr-431	1206	45	intended	intend	VERB
ftr-431	1206	46	to	to	PART
ftr-431	1206	47	place	place	VERB
ftr-431	1206	48	this	this	DET
ftr-431	1206	49	adjudicatory	adjudicatory	ADJ
ftr-431	1206	50	body	body	NOUN
ftr-431	1206	51	.	.	PUNCT
ftr-431	1206	52	”	"	PUNCT
ftr-431	1207	1	i	i	PRON
ftr-431	1207	2	d.	d.	VERB
ftr-431	1207	3	at	at	ADP
ftr-431	1207	4	991	991	NUM
ftr-431	1207	5	.	.	PUNCT
ftr-431	1208	1	289	289	NUM
ftr-431	1208	2	.	.	PUNCT
ftr-431	1209	1	see	see	VERB
ftr-431	1209	2	tax	tax	NOUN
ftr-431	1209	3	reform	reform	NOUN
ftr-431	1209	4	act	act	NOUN
ftr-431	1209	5	of	of	ADP
ftr-431	1209	6	1969	1969	NUM
ftr-431	1209	7	,	,	PUNCT
ftr-431	1209	8	pub	pub	NOUN
ftr-431	1209	9	.	.	PUNCT
ftr-431	1210	1	l.	l.	PROPN
ftr-431	1210	2	no	no	INTJ
ftr-431	1210	3	.	.	PROPN
ftr-431	1211	1	91	91	NUM
ftr-431	1211	2	-	-	SYM
ftr-431	1211	3	172	172	NUM
ftr-431	1211	4	,	,	PUNCT
ftr-431	1211	5	§	§	PROPN
ftr-431	1211	6	951	951	NUM
ftr-431	1211	7	,	,	PUNCT
ftr-431	1211	8	83	83	NUM
ftr-431	1211	9	stat	stat	NOUN
ftr-431	1211	10	.	.	PUNCT
ftr-431	1212	1	487	487	NUM
ftr-431	1212	2	,	,	PUNCT
ftr-431	1212	3	730	730	NUM
ftr-431	1212	4	.	.	NOUN
ftr-431	1212	5	290	290	NUM
ftr-431	1212	6	.	.	PUNCT
ftr-431	1212	7	see	see	VERB
ftr-431	1212	8	estate	estate	NOUN
ftr-431	1212	9	of	of	ADP
ftr-431	1212	10	rosenberg	rosenberg	PROPN
ftr-431	1212	11	v.	v.	PROPN
ftr-431	1212	12	commissioner	commissioner	PROPN
ftr-431	1212	13	,	,	PUNCT
ftr-431	1212	14	73	73	NUM
ftr-431	1212	15	t.c	t.c	PROPN
ftr-431	1212	16	.	.	PROPN
ftr-431	1212	17	1014	1014	NUM
ftr-431	1212	18	,	,	PUNCT
ftr-431	1212	19	1017	1017	NUM
ftr-431	1212	20	-	-	SYM
ftr-431	1212	21	18	18	NUM
ftr-431	1212	22	(	(	PUNCT
ftr-431	1212	23	1980	1980	NUM
ftr-431	1212	24	)	)	PUNCT
ftr-431	1212	25	(	(	PUNCT
ftr-431	1212	26	“	"	PUNCT
ftr-431	1212	27	the	the	DET
ftr-431	1212	28	tax	tax	NOUN
ftr-431	1212	29	court	court	NOUN
ftr-431	1212	30	has	have	AUX
ftr-431	1212	31	only	only	ADV
ftr-431	1212	32	such	such	ADJ
ftr-431	1212	33	jurisdiction	jurisdiction	NOUN
ftr-431	1212	34	as	as	SCONJ
ftr-431	1212	35	is	be	AUX
ftr-431	1212	36	conferred	confer	VERB
ftr-431	1212	37	upon	upon	SCONJ
ftr-431	1212	38	it	it	PRON
ftr-431	1212	39	by	by	ADP
ftr-431	1212	40	statute	statute	PROPN
ftr-431	1212	41	.	.	PUNCT
ftr-431	1213	1	it	it	PRON
ftr-431	1213	2	has	have	VERB
ftr-431	1213	3	no	no	DET
ftr-431	1213	4	jurisdiction	jurisdiction	NOUN
ftr-431	1213	5	to	to	PART
ftr-431	1213	6	exercise	exercise	VERB
ftr-431	1213	7	the	the	DET
ftr-431	1213	8	broad	broad	ADJ
ftr-431	1213	9	common	common	ADJ
ftr-431	1213	10	law	law	NOUN
ftr-431	1213	11	concept	concept	NOUN
ftr-431	1213	12	of	of	ADP
ftr-431	1213	13	judicial	judicial	ADJ
ftr-431	1213	14	power	power	NOUN
ftr-431	1213	15	invested	invest	VERB
ftr-431	1213	16	in	in	ADP
ftr-431	1213	17	courts	court	NOUN
ftr-431	1213	18	of	of	ADP
ftr-431	1213	19	general	general	ADJ
ftr-431	1213	20	jurisdiction	jurisdiction	NOUN
ftr-431	1213	21	by	by	ADP
ftr-431	1213	22	article	article	PROPN
ftr-431	1213	23	iii	iii	NUM
ftr-431	1213	24	of	of	ADP
ftr-431	1213	25	the	the	DET
ftr-431	1213	26	constitution	constitution	NOUN
ftr-431	1213	27	.	.	PUNCT
ftr-431	1213	28	”	"	PUNCT
ftr-431	1213	29	)	)	PUNCT
ftr-431	1213	30	.	.	PUNCT
ftr-431	1214	1	291	291	NUM
ftr-431	1214	2	.	.	PUNCT
ftr-431	1215	1	berkery	berkery	PROPN
ftr-431	1215	2	v.	v.	PROPN
ftr-431	1215	3	commissioner	commissioner	PROPN
ftr-431	1215	4	,	,	PUNCT
ftr-431	1215	5	90	90	NUM
ftr-431	1215	6	t.c	t.c	PROPN
ftr-431	1215	7	.	.	PROPN
ftr-431	1215	8	259	259	NUM
ftr-431	1215	9	,	,	PUNCT
ftr-431	1215	10	270	270	NUM
ftr-431	1215	11	(	(	PUNCT
ftr-431	1215	12	1988	1988	NUM
ftr-431	1215	13	)	)	PUNCT
ftr-431	1215	14	(	(	PUNCT
ftr-431	1215	15	hamblen	hamblen	PROPN
ftr-431	1215	16	,	,	PUNCT
ftr-431	1215	17	j.	j.	PROPN
ftr-431	1215	18	,	,	PUNCT
ftr-431	1215	19	concurring	concur	VERB
ftr-431	1215	20	)	)	PUNCT
ftr-431	1215	21	.	.	PUNCT
ftr-431	1216	1	292	292	NUM
ftr-431	1216	2	.	.	X
ftr-431	1216	3	estate	estate	NOUN
ftr-431	1216	4	of	of	ADP
ftr-431	1216	5	mueller	mueller	PROPN
ftr-431	1216	6	v.	v.	PROPN
ftr-431	1216	7	commissioner	commissioner	PROPN
ftr-431	1216	8	,	,	PUNCT
ftr-431	1216	9	101	101	NUM
ftr-431	1216	10	t.c	t.c	PROPN
ftr-431	1216	11	.	.	PROPN
ftr-431	1216	12	551	551	NUM
ftr-431	1216	13	,	,	PUNCT
ftr-431	1216	14	557	557	NUM
ftr-431	1216	15	(	(	PUNCT
ftr-431	1216	16	1993	1993	NUM
ftr-431	1216	17	)	)	PUNCT
ftr-431	1216	18	.	.	PUNCT
ftr-431	1217	1	293	293	NUM
ftr-431	1217	2	.	.	PUNCT
ftr-431	1218	1	see	see	VERB
ftr-431	1218	2	i	i	PRON
ftr-431	1218	3	d.	d.	PROPN
ftr-431	1218	4	at	at	ADP
ftr-431	1218	5	561	561	NUM
ftr-431	1218	6	.	.	PUNCT
ftr-431	1219	1	294	294	NUM
ftr-431	1219	2	.	.	PUNCT
ftr-431	1220	1	“	"	PUNCT
ftr-431	1220	2	a	a	DET
ftr-431	1220	3	court	court	NOUN
ftr-431	1220	4	can	can	AUX
ftr-431	1220	5	not	not	PART
ftr-431	1220	6	write	write	VERB
ftr-431	1220	7	its	its	PRON
ftr-431	1220	8	own	own	ADJ
ftr-431	1220	9	jurisdictional	jurisdictional	ADJ
ftr-431	1220	10	ticket	ticket	NOUN
ftr-431	1220	11	.	.	PUNCT
ftr-431	1220	12	”	"	PUNCT
ftr-431	1221	1	zerand	zerand	NOUN
ftr-431	1221	2	-	-	PUNCT
ftr-431	1221	3	bernal	bernal	PROPN
ftr-431	1221	4	group	group	NOUN
ftr-431	1221	5	v.	v.	PROPN
ftr-431	1221	6	cox	cox	PROPN
ftr-431	1221	7	,	,	PUNCT
ftr-431	1221	8	23	23	NUM
ftr-431	1221	9	f.3d	f.3d	NUM
ftr-431	1221	10	159	159	NUM
ftr-431	1221	11	,	,	PUNCT
ftr-431	1221	12	163	163	NUM
ftr-431	1221	13	(	(	PUNCT
ftr-431	1221	14	7th	7th	ADJ
ftr-431	1221	15	cir	cir	NOUN
ftr-431	1221	16	.	.	PROPN
ftr-431	1221	17	1994	1994	NUM
ftr-431	1221	18	)	)	PUNCT
ftr-431	1222	1	;	;	PUNCT
ftr-431	1222	2	see	see	VERB
ftr-431	1222	3	also	also	ADV
ftr-431	1222	4	cox	cox	PROPN
ftr-431	1222	5	v.	v.	ADP
ftr-431	1222	6	court	court	PROPN
ftr-431	1222	7	of	of	ADP
ftr-431	1222	8	common	common	ADJ
ftr-431	1222	9	pleas	plea	NOUN
ftr-431	1222	10	,	,	PUNCT
ftr-431	1222	11	537	537	NUM
ftr-431	1222	12	n.e	n.e	NOUN
ftr-431	1222	13	.	.	PUNCT
ftr-431	1222	14	2d	2d	PROPN
ftr-431	1222	15	721	721	NUM
ftr-431	1222	16	,	,	PUNCT
ftr-431	1222	17	725	725	NUM
ftr-431	1222	18	(	(	PUNCT
ftr-431	1222	19	ohio	ohio	PROPN
ftr-431	1222	20	ct	ct	PROPN
ftr-431	1222	21	.	.	PUNCT
ftr-431	1223	1	app	app	PROPN
ftr-431	1223	2	.	.	PROPN
ftr-431	1223	3	1988	1988	NUM
ftr-431	1223	4	)	)	PUNCT
ftr-431	1224	1	(	(	PUNCT
ftr-431	1224	2	“	"	PUNCT
ftr-431	1224	3	no	no	ADV
ftr-431	1224	4	matter	matter	ADV
ftr-431	1224	5	how	how	SCONJ
ftr-431	1224	6	‘	'	PUNCT
ftr-431	1224	7	just	just	ADV
ftr-431	1224	8	’	'	PUNCT
ftr-431	1224	9	the	the	DET
ftr-431	1224	10	cause	cause	NOUN
ftr-431	1224	11	,	,	PUNCT
ftr-431	1224	12	a	a	DET
ftr-431	1224	13	court	court	NOUN
ftr-431	1224	14	can	can	AUX
ftr-431	1224	15	not	not	PART
ftr-431	1224	16	confer	confer	VERB
ftr-431	1224	17	jurisdiction	jurisdiction	NOUN
ftr-431	1224	18	upon	upon	SCONJ
ftr-431	1224	19	itself	itself	PRON
ftr-431	1224	20	to	to	PART
ftr-431	1224	21	correct	correct	VERB
ftr-431	1224	22	a	a	DET
ftr-431	1224	23	perceived	perceive	VERB
ftr-431	1224	24	wrong	wrong	NOUN
ftr-431	1224	25	.	.	PUNCT
ftr-431	1224	26	”	"	PUNCT
ftr-431	1224	27	)	)	PUNCT
ftr-431	1224	28	.	.	PUNCT
ftr-431	1225	1	295	295	NUM
ftr-431	1225	2	.	.	PUNCT
ftr-431	1226	1	see	see	VERB
ftr-431	1226	2	supra	supra	PROPN
ftr-431	1226	3	note	note	PROPN
ftr-431	1226	4	12	12	NUM
ftr-431	1226	5	and	and	CCONJ
ftr-431	1226	6	accompanying	accompany	VERB
ftr-431	1226	7	text	text	NOUN
ftr-431	1226	8	.	.	PUNCT
ftr-431	1227	1	396	396	NUM
ftr-431	1227	2	florida	florida	PROPN
ftr-431	1227	3	tax	tax	NOUN
ftr-431	1227	4	review	review	NOUN
ftr-431	1228	1	[	[	X
ftr-431	1228	2	vol	vol	NOUN
ftr-431	1228	3	.	.	NOUN
ftr-431	1228	4	5:5	5:5	NUM
ftr-431	1228	5	court	court	NOUN
ftr-431	1228	6	cases	case	NOUN
ftr-431	1228	7	that	that	SCONJ
ftr-431	1228	8	the	the	DET
ftr-431	1228	9	tax	tax	NOUN
ftr-431	1228	10	court	court	NOUN
ftr-431	1228	11	has	have	VERB
ftr-431	1228	12	equitable	equitable	ADJ
ftr-431	1228	13	power	power	NOUN
ftr-431	1228	14	must	must	AUX
ftr-431	1228	15	be	be	AUX
ftr-431	1228	16	considered	consider	VERB
ftr-431	1228	17	skeptically	skeptically	ADV
ftr-431	1228	18	because	because	SCONJ
ftr-431	1228	19	tax	tax	NOUN
ftr-431	1228	20	court	court	NOUN
ftr-431	1228	21	judges	judge	NOUN
ftr-431	1228	22	may	may	AUX
ftr-431	1228	23	consider	consider	VERB
ftr-431	1228	24	it	it	PRON
ftr-431	1228	25	to	to	PART
ftr-431	1228	26	be	be	AUX
ftr-431	1228	27	in	in	ADP
ftr-431	1228	28	the	the	DET
ftr-431	1228	29	court	court	NOUN
ftr-431	1228	30	’s	’s	PART
ftr-431	1228	31	best	good	ADJ
ftr-431	1228	32	interest	interest	NOUN
ftr-431	1228	33	both	both	PRON
ftr-431	1228	34	to	to	PART
ftr-431	1228	35	actively	actively	ADV
ftr-431	1228	36	expand	expand	VERB
ftr-431	1228	37	the	the	DET
ftr-431	1228	38	court	court	NOUN
ftr-431	1228	39	’s	’s	PART
ftr-431	1228	40	jurisdiction	jurisdiction	NOUN
ftr-431	1228	41	and	and	CCONJ
ftr-431	1228	42	not	not	PART
ftr-431	1228	43	to	to	PART
ftr-431	1228	44	surrender	surrender	VERB
ftr-431	1228	45	jurisdiction	jurisdiction	NOUN
ftr-431	1228	46	over	over	ADP
ftr-431	1228	47	matters	matter	NOUN
ftr-431	1228	48	that	that	PRON
ftr-431	1228	49	come	come	VERB
ftr-431	1228	50	before	before	ADP
ftr-431	1228	51	the	the	DET
ftr-431	1228	52	court	court	NOUN
ftr-431	1228	53	.	.	PUNCT
ftr-431	1229	1	the	the	DET
ftr-431	1229	2	tax	tax	NOUN
ftr-431	1229	3	court	court	NOUN
ftr-431	1229	4	’s	’s	PART
ftr-431	1229	5	actions	action	NOUN
ftr-431	1229	6	are	be	AUX
ftr-431	1229	7	consistent	consistent	ADJ
ftr-431	1229	8	with	with	ADP
ftr-431	1229	9	this	this	DET
ftr-431	1229	10	premise	premise	NOUN
ftr-431	1229	11	.	.	PUNCT
ftr-431	1230	1	for	for	ADP
ftr-431	1230	2	example	example	NOUN
ftr-431	1230	3	,	,	PUNCT
ftr-431	1230	4	decided	decide	VERB
ftr-431	1230	5	cases	case	NOUN
ftr-431	1230	6	,	,	PUNCT
ftr-431	1230	7	including	include	VERB
ftr-431	1230	8	those	those	PRON
ftr-431	1230	9	settled	settle	VERB
ftr-431	1230	10	after	after	ADP
ftr-431	1230	11	docketing	docket	VERB
ftr-431	1230	12	,	,	PUNCT
ftr-431	1230	13	are	be	AUX
ftr-431	1230	14	entered	enter	VERB
ftr-431	1230	15	by	by	ADP
ftr-431	1230	16	the	the	DET
ftr-431	1230	17	court	court	NOUN
ftr-431	1230	18	.	.	PUNCT
ftr-431	1231	1	in	in	ADP
ftr-431	1231	2	fact	fact	NOUN
ftr-431	1231	3	,	,	PUNCT
ftr-431	1231	4	unlike	unlike	ADP
ftr-431	1231	5	in	in	ADP
ftr-431	1231	6	district	district	NOUN
ftr-431	1231	7	court	court	NOUN
ftr-431	1231	8	,	,	PUNCT
ftr-431	1231	9	once	once	ADV
ftr-431	1231	10	a	a	DET
ftr-431	1231	11	taxpayer	taxpayer	NOUN
ftr-431	1231	12	properly	properly	ADV
ftr-431	1231	13	commences296	commences296	PROPN
ftr-431	1231	14	a	a	DET
ftr-431	1231	15	case	case	NOUN
ftr-431	1231	16	in	in	ADP
ftr-431	1231	17	tax	tax	NOUN
ftr-431	1231	18	court	court	NOUN
ftr-431	1231	19	,	,	PUNCT
ftr-431	1231	20	only	only	ADV
ftr-431	1231	21	the	the	DET
ftr-431	1231	22	court	court	NOUN
ftr-431	1231	23	can	can	AUX
ftr-431	1231	24	remove	remove	VERB
ftr-431	1231	25	the	the	DET
ftr-431	1231	26	case	case	NOUN
ftr-431	1231	27	from	from	ADP
ftr-431	1231	28	its	its	PRON
ftr-431	1231	29	jurisdiction	jurisdiction	NOUN
ftr-431	1231	30	.	.	PUNCT
ftr-431	1232	1	thus	thus	ADV
ftr-431	1232	2	,	,	PUNCT
ftr-431	1232	3	the	the	DET
ftr-431	1232	4	tax	tax	NOUN
ftr-431	1232	5	court	court	NOUN
ftr-431	1232	6	refuses	refuse	VERB
ftr-431	1232	7	to	to	PART
ftr-431	1232	8	allow	allow	VERB
ftr-431	1232	9	voluntary	voluntary	ADJ
ftr-431	1232	10	dismissal	dismissal	NOUN
ftr-431	1232	11	or	or	CCONJ
ftr-431	1232	12	“	"	PUNCT
ftr-431	1232	13	removal	removal	NOUN
ftr-431	1232	14	”	"	PUNCT
ftr-431	1232	15	to297	to297	DET
ftr-431	1232	16	district	district	NOUN
ftr-431	1232	17	court	court	NOUN
ftr-431	1232	18	.	.	PUNCT
ftr-431	1233	1	although	although	SCONJ
ftr-431	1233	2	it	it	PRON
ftr-431	1233	3	rarely	rarely	ADV
ftr-431	1233	4	does	do	VERB
ftr-431	1233	5	so	so	ADV
ftr-431	1233	6	,	,	PUNCT
ftr-431	1233	7	the	the	DET
ftr-431	1233	8	tax	tax	NOUN
ftr-431	1233	9	court	court	NOUN
ftr-431	1233	10	may	may	AUX
ftr-431	1233	11	also	also	ADV
ftr-431	1233	12	refuse	refuse	VERB
ftr-431	1233	13	to298	to298	PART
ftr-431	1233	14	enter	enter	VERB
ftr-431	1233	15	as	as	ADP
ftr-431	1233	16	a	a	DET
ftr-431	1233	17	decision	decision	NOUN
ftr-431	1233	18	a	a	DET
ftr-431	1233	19	full	full	ADJ
ftr-431	1233	20	concession	concession	NOUN
ftr-431	1233	21	by	by	ADP
ftr-431	1233	22	one	one	NUM
ftr-431	1233	23	party	party	NOUN
ftr-431	1233	24	if	if	SCONJ
ftr-431	1233	25	that	that	DET
ftr-431	1233	26	concession	concession	NOUN
ftr-431	1233	27	is	be	AUX
ftr-431	1233	28	rejected	reject	VERB
ftr-431	1233	29	by	by	ADP
ftr-431	1233	30	the	the	DET
ftr-431	1233	31	other	other	ADJ
ftr-431	1233	32	party	party	NOUN
ftr-431	1233	33	,	,	PUNCT
ftr-431	1233	34	who	who	PRON
ftr-431	1233	35	wants	want	VERB
ftr-431	1233	36	to	to	PART
ftr-431	1233	37	litigate	litigate	VERB
ftr-431	1233	38	the	the	DET
ftr-431	1233	39	case	case	NOUN
ftr-431	1233	40	.	.	PUNCT
ftr-431	1234	1	four	four	NUM
ftr-431	1234	2	tax	tax	NOUN
ftr-431	1234	3	court	court	NOUN
ftr-431	1234	4	judges	judge	NOUN
ftr-431	1234	5	have299	have299	PROPN
ftr-431	1234	6	concurred	concur	VERB
ftr-431	1234	7	in	in	ADP
ftr-431	1234	8	the	the	DET
ftr-431	1234	9	view	view	NOUN
ftr-431	1234	10	that	that	SCONJ
ftr-431	1234	11	the	the	DET
ftr-431	1234	12	tax	tax	NOUN
ftr-431	1234	13	court	court	NOUN
ftr-431	1234	14	may	may	AUX
ftr-431	1234	15	refuse	refuse	VERB
ftr-431	1234	16	to	to	PART
ftr-431	1234	17	enter	enter	VERB
ftr-431	1234	18	as	as	ADP
ftr-431	1234	19	a	a	DET
ftr-431	1234	20	decision	decision	NOUN
ftr-431	1234	21	a	a	DET
ftr-431	1234	22	bilateral	bilateral	ADJ
ftr-431	1234	23	settlement	settlement	NOUN
ftr-431	1234	24	agreement	agreement	NOUN
ftr-431	1234	25	if	if	SCONJ
ftr-431	1234	26	the	the	DET
ftr-431	1234	27	interests	interest	NOUN
ftr-431	1234	28	of	of	ADP
ftr-431	1234	29	justice	justice	NOUN
ftr-431	1234	30	require	require	VERB
ftr-431	1234	31	that.300	that.300	NUM
ftr-431	1234	32	a.	a.	NOUN
ftr-431	1234	33	the	the	DET
ftr-431	1234	34	parallelism	parallelism	NOUN
ftr-431	1234	35	fallacy	fallacy	NOUN
ftr-431	1234	36	part	part	NOUN
ftr-431	1234	37	of	of	ADP
ftr-431	1234	38	what	what	PRON
ftr-431	1234	39	may	may	AUX
ftr-431	1234	40	underlie	underlie	VERB
ftr-431	1234	41	the	the	DET
ftr-431	1234	42	tax	tax	NOUN
ftr-431	1234	43	court	court	NOUN
ftr-431	1234	44	’s	’s	PART
ftr-431	1234	45	assertion	assertion	NOUN
ftr-431	1234	46	of	of	ADP
ftr-431	1234	47	equitable	equitable	ADJ
ftr-431	1234	48	power	power	NOUN
ftr-431	1234	49	is	be	AUX
ftr-431	1234	50	the	the	DET
ftr-431	1234	51	recognition	recognition	NOUN
ftr-431	1234	52	that	that	SCONJ
ftr-431	1234	53	the	the	DET
ftr-431	1234	54	tax	tax	NOUN
ftr-431	1234	55	court	court	NOUN
ftr-431	1234	56	shares	share	NOUN
ftr-431	1234	57	jurisdiction	jurisdiction	NOUN
ftr-431	1234	58	with	with	ADP
ftr-431	1234	59	at	at	ADV
ftr-431	1234	60	least	least	ADV
ftr-431	1234	61	two	two	NUM
ftr-431	1234	62	courts	court	NOUN
ftr-431	1234	63	,	,	PUNCT
ftr-431	1234	64	one	one	NUM
ftr-431	1234	65	of	of	ADP
ftr-431	1234	66	which	which	PRON
ftr-431	1234	67	clearly	clearly	ADV
ftr-431	1234	68	may	may	AUX
ftr-431	1234	69	apply	apply	VERB
ftr-431	1234	70	equitable	equitable	ADJ
ftr-431	1234	71	doctrines	doctrine	NOUN
ftr-431	1234	72	in	in	ADP
ftr-431	1234	73	tax	tax	NOUN
ftr-431	1234	74	cases	case	NOUN
ftr-431	1234	75	.	.	PUNCT
ftr-431	1235	1	the	the	DET
ftr-431	1235	2	united	united	PROPN
ftr-431	1235	3	states	states	PROPN
ftr-431	1235	4	district	district	NOUN
ftr-431	1235	5	courts	court	NOUN
ftr-431	1235	6	and	and	CCONJ
ftr-431	1235	7	court	court	NOUN
ftr-431	1235	8	of	of	ADP
ftr-431	1235	9	federal	federal	ADJ
ftr-431	1235	10	claims	claim	NOUN
ftr-431	1235	11	may	may	AUX
ftr-431	1235	12	both	both	PRON
ftr-431	1235	13	hear	hear	VERB
ftr-431	1235	14	federal	federal	ADJ
ftr-431	1235	15	tax	tax	NOUN
ftr-431	1235	16	cases	case	NOUN
ftr-431	1235	17	.	.	PUNCT
ftr-431	1236	1	the	the	DET
ftr-431	1236	2	district	district	NOUN
ftr-431	1236	3	courts	court	NOUN
ftr-431	1236	4	,	,	PUNCT
ftr-431	1236	5	having	having	AUX
ftr-431	1236	6	been	be	AUX
ftr-431	1236	7	formed	form	VERB
ftr-431	1236	8	under	under	ADP
ftr-431	1236	9	article	article	PROPN
ftr-431	1236	10	iii	iii	PROPN
ftr-431	1236	11	,	,	PUNCT
ftr-431	1236	12	have	have	VERB
ftr-431	1236	13	equitable	equitable	ADJ
ftr-431	1236	14	powers	power	NOUN
ftr-431	1236	15	.	.	PUNCT
ftr-431	1237	1	from	from	ADP
ftr-431	1237	2	the	the	DET
ftr-431	1237	3	perspective	perspective	NOUN
ftr-431	1237	4	of	of	ADP
ftr-431	1237	5	a	a	DET
ftr-431	1237	6	tax	tax	NOUN
ftr-431	1237	7	lawyer	lawyer	NOUN
ftr-431	1237	8	or	or	CCONJ
ftr-431	1237	9	a	a	DET
ftr-431	1237	10	tax	tax	NOUN
ftr-431	1237	11	court	court	NOUN
ftr-431	1237	12	judge	judge	NOUN
ftr-431	1237	13	,	,	PUNCT
ftr-431	1237	14	it	it	PRON
ftr-431	1237	15	may	may	AUX
ftr-431	1237	16	be301	be301	VERB
ftr-431	1237	17	difficult	difficult	ADJ
ftr-431	1237	18	to	to	PART
ftr-431	1237	19	see	see	VERB
ftr-431	1237	20	why	why	SCONJ
ftr-431	1237	21	forum	forum	NOUN
ftr-431	1237	22	choice	choice	NOUN
ftr-431	1237	23	may	may	AUX
ftr-431	1237	24	affect	affect	VERB
ftr-431	1237	25	the	the	DET
ftr-431	1237	26	outcome	outcome	NOUN
ftr-431	1237	27	simply	simply	ADV
ftr-431	1237	28	because	because	SCONJ
ftr-431	1237	29	some	some	DET
ftr-431	1237	30	courts	court	NOUN
ftr-431	1237	31	have	have	VERB
ftr-431	1237	32	equitable	equitable	ADJ
ftr-431	1237	33	powers	power	NOUN
ftr-431	1237	34	and	and	CCONJ
ftr-431	1237	35	others	other	NOUN
ftr-431	1237	36	may	may	AUX
ftr-431	1237	37	not	not	PART
ftr-431	1237	38	.	.	PUNCT
ftr-431	1238	1	even	even	ADV
ftr-431	1238	2	judge	judge	VERB
ftr-431	1238	3	posner	posner	NOUN
ftr-431	1238	4	has302	has302	PROPN
ftr-431	1238	5	used	use	VERB
ftr-431	1238	6	this	this	DET
ftr-431	1238	7	approach	approach	NOUN
ftr-431	1238	8	to	to	PART
ftr-431	1238	9	uphold	uphold	VERB
ftr-431	1238	10	tax	tax	NOUN
ftr-431	1238	11	court	court	NOUN
ftr-431	1238	12	jurisdiction	jurisdiction	NOUN
ftr-431	1238	13	over	over	ADP
ftr-431	1238	14	equitable	equitable	ADJ
ftr-431	1238	15	estoppel	estoppel	NOUN
ftr-431	1238	16	claims	claim	NOUN
ftr-431	1238	17	.	.	PUNCT
ftr-431	1239	1	in	in	ADP
ftr-431	1239	2	flight	flight	NOUN
ftr-431	1239	3	attendants	attendant	NOUN
ftr-431	1239	4	against	against	ADP
ftr-431	1239	5	ual	ual	ADJ
ftr-431	1239	6	offset	offset	NOUN
ftr-431	1239	7	,	,	PUNCT
ftr-431	1239	8	he	he	PRON
ftr-431	1239	9	stated	state	VERB
ftr-431	1239	10	,	,	PUNCT
ftr-431	1239	11	“	"	PUNCT
ftr-431	1239	12	[	[	X
ftr-431	1239	13	w]e	w]e	NOUN
ftr-431	1239	14	are	be	AUX
ftr-431	1239	15	given303	given303	PROPN
ftr-431	1239	16	296	296	NUM
ftr-431	1239	17	.	.	PUNCT
ftr-431	1240	1	see	see	VERB
ftr-431	1240	2	leandra	leandra	PROPN
ftr-431	1240	3	lederman	lederman	PROPN
ftr-431	1240	4	,	,	PUNCT
ftr-431	1240	5	which	which	DET
ftr-431	1240	6	cases	case	NOUN
ftr-431	1240	7	go	go	VERB
ftr-431	1240	8	to	to	ADP
ftr-431	1240	9	trial	trial	NOUN
ftr-431	1240	10	?	?	PUNCT
ftr-431	1240	11	:	:	PUNCT
ftr-431	1241	1	an	an	DET
ftr-431	1241	2	empirical	empirical	ADJ
ftr-431	1241	3	study	study	NOUN
ftr-431	1241	4	of	of	ADP
ftr-431	1241	5	predictors	predictor	NOUN
ftr-431	1241	6	of	of	ADP
ftr-431	1241	7	failure	failure	NOUN
ftr-431	1241	8	to	to	PART
ftr-431	1241	9	settle	settle	VERB
ftr-431	1241	10	,	,	PUNCT
ftr-431	1241	11	49	49	NUM
ftr-431	1241	12	case	case	NOUN
ftr-431	1241	13	w.	w.	NOUN
ftr-431	1241	14	res	res	PROPN
ftr-431	1241	15	.	.	PUNCT
ftr-431	1242	1	l.	l.	PROPN
ftr-431	1242	2	rev	rev	PROPN
ftr-431	1242	3	.	.	PROPN
ftr-431	1242	4	315	315	NUM
ftr-431	1242	5	,	,	PUNCT
ftr-431	1242	6	327	327	NUM
ftr-431	1242	7	n.47	n.47	NOUN
ftr-431	1242	8	(	(	PUNCT
ftr-431	1242	9	1999	1999	NUM
ftr-431	1242	10	)	)	PUNCT
ftr-431	1242	11	.	.	PUNCT
ftr-431	1243	1	297	297	NUM
ftr-431	1243	2	.	.	PUNCT
ftr-431	1244	1	see	see	VERB
ftr-431	1244	2	wellman	wellman	NOUN
ftr-431	1244	3	v.	v.	PROPN
ftr-431	1244	4	commissioner	commissioner	PROPN
ftr-431	1244	5	,	,	PUNCT
ftr-431	1245	1	49	49	NUM
ftr-431	1245	2	t.c	t.c	PROPN
ftr-431	1245	3	.	.	PROPN
ftr-431	1245	4	memo	memo	NOUN
ftr-431	1245	5	(	(	PUNCT
ftr-431	1245	6	cch	cch	PROPN
ftr-431	1245	7	)	)	PUNCT
ftr-431	1245	8	866	866	NUM
ftr-431	1245	9	,	,	PUNCT
ftr-431	1245	10	t.c	t.c	PROPN
ftr-431	1245	11	.	.	PROPN
ftr-431	1245	12	memo	memo	NOUN
ftr-431	1245	13	(	(	PUNCT
ftr-431	1245	14	ria	ria	PROPN
ftr-431	1245	15	)	)	PUNCT
ftr-431	1245	16	¶	¶	PROPN
ftr-431	1245	17	85,097	85,097	NUM
ftr-431	1245	18	(	(	PUNCT
ftr-431	1245	19	1985	1985	NUM
ftr-431	1245	20	)	)	PUNCT
ftr-431	1245	21	(	(	PUNCT
ftr-431	1245	22	“	"	PUNCT
ftr-431	1245	23	this	this	DET
ftr-431	1245	24	court	court	NOUN
ftr-431	1245	25	has	have	VERB
ftr-431	1245	26	no	no	DET
ftr-431	1245	27	procedure	procedure	NOUN
ftr-431	1245	28	which	which	PRON
ftr-431	1245	29	authorizes	authorize	VERB
ftr-431	1245	30	or	or	CCONJ
ftr-431	1245	31	permits	permit	VERB
ftr-431	1245	32	a	a	DET
ftr-431	1245	33	party	party	NOUN
ftr-431	1245	34	to	to	PART
ftr-431	1245	35	unilaterally	unilaterally	ADV
ftr-431	1245	36	withdraw	withdraw	VERB
ftr-431	1245	37	a	a	DET
ftr-431	1245	38	petition	petition	NOUN
ftr-431	1245	39	once	once	ADV
ftr-431	1245	40	filed	file	VERB
ftr-431	1245	41	.	.	PUNCT
ftr-431	1245	42	”	"	PUNCT
ftr-431	1245	43	)	)	PUNCT
ftr-431	1245	44	.	.	PUNCT
ftr-431	1246	1	298	298	X
ftr-431	1246	2	.	.	PUNCT
ftr-431	1246	3	tuckett	tuckett	NOUN
ftr-431	1246	4	v.	v.	ADP
ftr-431	1246	5	commissioner	commissioner	NOUN
ftr-431	1246	6	,	,	PUNCT
ftr-431	1246	7	46	46	NUM
ftr-431	1246	8	t.c	t.c	PROPN
ftr-431	1246	9	.	.	PROPN
ftr-431	1246	10	memo	memo	NOUN
ftr-431	1246	11	(	(	PUNCT
ftr-431	1246	12	cch	cch	NOUN
ftr-431	1246	13	)	)	PUNCT
ftr-431	1246	14	1413	1413	NUM
ftr-431	1246	15	,	,	PUNCT
ftr-431	1246	16	t.c	t.c	PROPN
ftr-431	1246	17	.	.	PROPN
ftr-431	1246	18	memo	memo	NOUN
ftr-431	1246	19	(	(	PUNCT
ftr-431	1246	20	ria	ria	PROPN
ftr-431	1246	21	)	)	PUNCT
ftr-431	1246	22	¶	¶	PROPN
ftr-431	1246	23	86,575	86,575	NUM
ftr-431	1246	24	(	(	PUNCT
ftr-431	1246	25	1983	1983	NUM
ftr-431	1246	26	)	)	PUNCT
ftr-431	1246	27	;	;	PUNCT
ftr-431	1246	28	dorl	dorl	PROPN
ftr-431	1246	29	v.	v.	PRON
ftr-431	1246	30	commissioner	commissioner	NOUN
ftr-431	1246	31	,	,	PUNCT
ftr-431	1246	32	57	57	NUM
ftr-431	1246	33	t.c	t.c	NOUN
ftr-431	1246	34	.	.	PROPN
ftr-431	1246	35	720	720	NUM
ftr-431	1246	36	,	,	PUNCT
ftr-431	1246	37	722	722	NUM
ftr-431	1246	38	(	(	PUNCT
ftr-431	1246	39	1972	1972	NUM
ftr-431	1246	40	)	)	PUNCT
ftr-431	1246	41	,	,	PUNCT
ftr-431	1246	42	aff’d	aff’d	VERB
ftr-431	1246	43	,	,	PUNCT
ftr-431	1246	44	507	507	NUM
ftr-431	1246	45	f.2d	f.2d	NOUN
ftr-431	1246	46	406	406	NUM
ftr-431	1246	47	(	(	PUNCT
ftr-431	1246	48	2d	2d	NUM
ftr-431	1246	49	cir	cir	NOUN
ftr-431	1246	50	.	.	PROPN
ftr-431	1246	51	1974	1974	NUM
ftr-431	1246	52	)	)	PUNCT
ftr-431	1246	53	.	.	PUNCT
ftr-431	1247	1	299	299	NUM
ftr-431	1247	2	.	.	PUNCT
ftr-431	1247	3	see	see	VERB
ftr-431	1247	4	,	,	PUNCT
ftr-431	1247	5	e.g.	e.g.	ADV
ftr-431	1247	6	,	,	PUNCT
ftr-431	1247	7	smith	smith	PROPN
ftr-431	1247	8	v.	v.	PROPN
ftr-431	1247	9	commissioner	commissioner	PROPN
ftr-431	1247	10	,	,	PUNCT
ftr-431	1247	11	78	78	NUM
ftr-431	1247	12	t.c	t.c	NOUN
ftr-431	1247	13	.	.	PROPN
ftr-431	1247	14	350	350	NUM
ftr-431	1247	15	(	(	PUNCT
ftr-431	1247	16	1982	1982	NUM
ftr-431	1247	17	)	)	PUNCT
ftr-431	1247	18	(	(	PUNCT
ftr-431	1247	19	taxpayer	taxpayer	NOUN
ftr-431	1247	20	’s	’s	PART
ftr-431	1247	21	attempted	attempt	VERB
ftr-431	1247	22	full	full	ADJ
ftr-431	1247	23	concession	concession	NOUN
ftr-431	1247	24	reflected	reflect	VERB
ftr-431	1247	25	in	in	ADP
ftr-431	1247	26	case	case	NOUN
ftr-431	1247	27	transcript	transcript	NOUN
ftr-431	1247	28	)	)	PUNCT
ftr-431	1247	29	,	,	PUNCT
ftr-431	1247	30	aff’d	aff’d	VERB
ftr-431	1247	31	,	,	PUNCT
ftr-431	1247	32	820	820	NUM
ftr-431	1247	33	f.2d	f.2d	NUM
ftr-431	1247	34	1220	1220	NUM
ftr-431	1247	35	(	(	PUNCT
ftr-431	1247	36	4th	4th	ADJ
ftr-431	1247	37	cir	cir	NOUN
ftr-431	1247	38	.	.	PUNCT
ftr-431	1247	39	1987	1987	NUM
ftr-431	1247	40	)	)	PUNCT
ftr-431	1247	41	(	(	PUNCT
ftr-431	1247	42	unpublished	unpublished	ADJ
ftr-431	1247	43	op	op	NOUN
ftr-431	1247	44	.	.	PUNCT
ftr-431	1247	45	)	)	PUNCT
ftr-431	1247	46	;	;	PUNCT
ftr-431	1247	47	ltv	ltv	PROPN
ftr-431	1247	48	corp	corp	PROPN
ftr-431	1247	49	.	.	PROPN
ftr-431	1248	1	v.	v.	PROPN
ftr-431	1248	2	commissioner	commissioner	PROPN
ftr-431	1248	3	,	,	PUNCT
ftr-431	1248	4	64	64	NUM
ftr-431	1248	5	t.c	t.c	PROPN
ftr-431	1248	6	.	.	PROPN
ftr-431	1248	7	589	589	NUM
ftr-431	1248	8	(	(	PUNCT
ftr-431	1248	9	1975	1975	NUM
ftr-431	1248	10	)	)	PUNCT
ftr-431	1248	11	.	.	PUNCT
ftr-431	1249	1	for	for	ADP
ftr-431	1249	2	further	further	ADJ
ftr-431	1249	3	discussion	discussion	NOUN
ftr-431	1249	4	of	of	ADP
ftr-431	1249	5	this	this	DET
ftr-431	1249	6	issue	issue	NOUN
ftr-431	1249	7	,	,	PUNCT
ftr-431	1249	8	see	see	VERB
ftr-431	1249	9	lederman	lederman	NOUN
ftr-431	1249	10	,	,	PUNCT
ftr-431	1249	11	supra	supra	PROPN
ftr-431	1249	12	note	note	PROPN
ftr-431	1249	13	18	18	NUM
ftr-431	1249	14	.	.	PUNCT
ftr-431	1249	15	300	300	NUM
ftr-431	1249	16	.	.	PUNCT
ftr-431	1250	1	see	see	VERB
ftr-431	1250	2	dorchester	dorchester	PROPN
ftr-431	1250	3	indus	indus	PROPN
ftr-431	1250	4	.	.	PUNCT
ftr-431	1251	1	v.	v.	ADP
ftr-431	1251	2	commissioner	commissioner	NOUN
ftr-431	1251	3	,	,	PUNCT
ftr-431	1251	4	108	108	NUM
ftr-431	1251	5	t.c	t.c	PROPN
ftr-431	1251	6	.	.	PROPN
ftr-431	1251	7	320	320	NUM
ftr-431	1251	8	,	,	PUNCT
ftr-431	1251	9	343	343	NUM
ftr-431	1251	10	(	(	PUNCT
ftr-431	1251	11	1997	1997	NUM
ftr-431	1251	12	)	)	PUNCT
ftr-431	1251	13	(	(	PUNCT
ftr-431	1251	14	parr	parr	PROPN
ftr-431	1251	15	,	,	PUNCT
ftr-431	1251	16	j.	j.	PROPN
ftr-431	1251	17	,	,	PUNCT
ftr-431	1251	18	concurring	concurring	NOUN
ftr-431	1251	19	)	)	PUNCT
ftr-431	1251	20	.	.	PUNCT
ftr-431	1252	1	judge	judge	PROPN
ftr-431	1252	2	parr	parr	PROPN
ftr-431	1252	3	was	be	AUX
ftr-431	1252	4	joined	join	VERB
ftr-431	1252	5	by	by	ADP
ftr-431	1252	6	judges	judge	NOUN
ftr-431	1252	7	chabot	chabot	PROPN
ftr-431	1252	8	,	,	PUNCT
ftr-431	1252	9	jacobs	jacobs	PROPN
ftr-431	1252	10	,	,	PUNCT
ftr-431	1252	11	and	and	CCONJ
ftr-431	1252	12	laro	laro	NOUN
ftr-431	1252	13	.	.	PUNCT
ftr-431	1253	1	i	i	PRON
ftr-431	1253	2	d.	d.	PROPN
ftr-431	1253	3	301	301	NUM
ftr-431	1253	4	.	.	PUNCT
ftr-431	1254	1	see	see	VERB
ftr-431	1254	2	u.s	u.s	PROPN
ftr-431	1254	3	.	.	PROPN
ftr-431	1254	4	const	const	PROPN
ftr-431	1254	5	.	.	PUNCT
ftr-431	1255	1	art	art	NOUN
ftr-431	1255	2	.	.	PUNCT
ftr-431	1256	1	iii	iii	X
ftr-431	1256	2	.	.	PUNCT
ftr-431	1257	1	the	the	DET
ftr-431	1257	2	bankruptcy	bankruptcy	NOUN
ftr-431	1257	3	courts	court	NOUN
ftr-431	1257	4	also	also	ADV
ftr-431	1257	5	decide	decide	VERB
ftr-431	1257	6	tax	tax	NOUN
ftr-431	1257	7	issues	issue	NOUN
ftr-431	1257	8	.	.	PUNCT
ftr-431	1258	1	302	302	NUM
ftr-431	1258	2	.	.	PUNCT
ftr-431	1258	3	cf	cf	NOUN
ftr-431	1258	4	.	.	PUNCT
ftr-431	1259	1	willis	willis	PROPN
ftr-431	1259	2	,	,	PUNCT
ftr-431	1259	3	supra	supra	PROPN
ftr-431	1259	4	note	note	NOUN
ftr-431	1259	5	288	288	NUM
ftr-431	1259	6	,	,	PUNCT
ftr-431	1259	7	at	at	ADP
ftr-431	1259	8	368	368	NUM
ftr-431	1259	9	(	(	PUNCT
ftr-431	1259	10	“	"	PUNCT
ftr-431	1259	11	the	the	DET
ftr-431	1259	12	[	[	X
ftr-431	1259	13	sixth	sixth	ADJ
ftr-431	1259	14	circuit	circuit	NOUN
ftr-431	1259	15	in	in	ADP
ftr-431	1259	16	mueller	mueller	PROPN
ftr-431	1259	17	]	]	PUNCT
ftr-431	1259	18	also	also	ADV
ftr-431	1259	19	did	do	AUX
ftr-431	1259	20	not	not	PART
ftr-431	1259	21	deal	deal	VERB
ftr-431	1259	22	with	with	ADP
ftr-431	1259	23	the	the	DET
ftr-431	1259	24	patent	patent	NOUN
ftr-431	1259	25	unfairness	unfairness	NOUN
ftr-431	1259	26	of	of	ADP
ftr-431	1259	27	denying	deny	VERB
ftr-431	1259	28	tax	tax	NOUN
ftr-431	1259	29	court	court	NOUN
ftr-431	1259	30	equitable	equitable	ADJ
ftr-431	1259	31	jurisdiction	jurisdiction	NOUN
ftr-431	1259	32	–	–	PUNCT
ftr-431	1259	33	and	and	CCONJ
ftr-431	1259	34	the	the	DET
ftr-431	1259	35	silly	silly	ADJ
ftr-431	1259	36	games	game	NOUN
ftr-431	1259	37	it	it	PRON
ftr-431	1259	38	prompts	prompt	VERB
ftr-431	1259	39	.	.	PUNCT
ftr-431	1259	40	”	"	PUNCT
ftr-431	1259	41	)	)	PUNCT
ftr-431	1259	42	.	.	PUNCT
ftr-431	1260	1	303	303	X
ftr-431	1260	2	.	.	PUNCT
ftr-431	1261	1	flight	flight	NOUN
ftr-431	1261	2	attendants	attendant	NOUN
ftr-431	1261	3	against	against	ADP
ftr-431	1261	4	ual	ual	ADJ
ftr-431	1261	5	offset	offset	NOUN
ftr-431	1261	6	(	(	PUNCT
ftr-431	1261	7	faauo	faauo	ADJ
ftr-431	1261	8	)	)	PUNCT
ftr-431	1261	9	and	and	CCONJ
ftr-431	1261	10	united	united	PROPN
ftr-431	1261	11	air	air	PROPN
ftr-431	1261	12	lines	lines	PROPN
ftr-431	1261	13	,	,	PUNCT
ftr-431	1261	14	inc	inc	PROPN
ftr-431	1261	15	.	.	PROPN
ftr-431	1262	1	v.	v.	PROPN
ftr-431	1262	2	commissioner	commissioner	PROPN
ftr-431	1262	3	,	,	PUNCT
ftr-431	1262	4	165	165	NUM
ftr-431	1262	5	f.3d	f.3d	NUM
ftr-431	1262	6	572	572	NUM
ftr-431	1262	7	(	(	PUNCT
ftr-431	1262	8	7th	7th	ADJ
ftr-431	1262	9	cir	cir	NOUN
ftr-431	1262	10	.	.	PUNCT
ftr-431	1262	11	1999	1999	NUM
ftr-431	1262	12	)	)	PUNCT
ftr-431	1262	13	.	.	PUNCT
ftr-431	1263	1	2001	2001	NUM
ftr-431	1263	2	]	]	PUNCT
ftr-431	1263	3	equity	equity	NOUN
ftr-431	1263	4	and	and	CCONJ
ftr-431	1263	5	the	the	DET
ftr-431	1263	6	article	article	NOUN
ftr-431	1263	7	i	i	PRON
ftr-431	1263	8	court	court	VERB
ftr-431	1263	9	397	397	NUM
ftr-431	1263	10	no	no	DET
ftr-431	1263	11	reason	reason	NOUN
ftr-431	1263	12	to	to	PART
ftr-431	1263	13	suppose	suppose	VERB
ftr-431	1263	14	that	that	SCONJ
ftr-431	1263	15	statutes	statute	NOUN
ftr-431	1263	16	of	of	ADP
ftr-431	1263	17	limitations	limitation	NOUN
ftr-431	1263	18	are	be	AUX
ftr-431	1263	19	intended	intend	VERB
ftr-431	1263	20	to	to	PART
ftr-431	1263	21	be	be	AUX
ftr-431	1263	22	administered	administer	VERB
ftr-431	1263	23	differently	differently	ADV
ftr-431	1263	24	in	in	ADP
ftr-431	1263	25	the	the	DET
ftr-431	1263	26	tax	tax	NOUN
ftr-431	1263	27	court	court	NOUN
ftr-431	1263	28	than	than	ADP
ftr-431	1263	29	in	in	ADP
ftr-431	1263	30	the	the	DET
ftr-431	1263	31	federal	federal	ADJ
ftr-431	1263	32	district	district	NOUN
ftr-431	1263	33	courts	court	NOUN
ftr-431	1263	34	,	,	PUNCT
ftr-431	1263	35	which	which	PRON
ftr-431	1263	36	share	share	VERB
ftr-431	1263	37	jurisdiction	jurisdiction	NOUN
ftr-431	1263	38	in	in	ADP
ftr-431	1263	39	federal	federal	ADJ
ftr-431	1263	40	tax	tax	NOUN
ftr-431	1263	41	cases	case	NOUN
ftr-431	1263	42	with	with	ADP
ftr-431	1263	43	the	the	DET
ftr-431	1263	44	tax	tax	NOUN
ftr-431	1263	45	court	court	NOUN
ftr-431	1263	46	.	.	PUNCT
ftr-431	1264	1	”304	”304	PROPN
ftr-431	1264	2	yet	yet	CCONJ
ftr-431	1264	3	tax	tax	NOUN
ftr-431	1264	4	court	court	NOUN
ftr-431	1264	5	and	and	CCONJ
ftr-431	1264	6	refund	refund	NOUN
ftr-431	1264	7	court	court	NOUN
ftr-431	1264	8	procedures	procedure	NOUN
ftr-431	1264	9	and	and	CCONJ
ftr-431	1264	10	outcomes	outcome	NOUN
ftr-431	1264	11	often	often	ADV
ftr-431	1264	12	differ	differ	VERB
ftr-431	1264	13	–	–	PUNCT
ftr-431	1264	14	even	even	ADV
ftr-431	1264	15	with	with	ADP
ftr-431	1264	16	respect	respect	NOUN
ftr-431	1264	17	to	to	ADP
ftr-431	1264	18	statutes	statute	NOUN
ftr-431	1264	19	of	of	ADP
ftr-431	1264	20	limitations	limitation	NOUN
ftr-431	1264	21	.	.	PUNCT
ftr-431	1265	1	that	that	PRON
ftr-431	1265	2	is	be	AUX
ftr-431	1265	3	,	,	PUNCT
ftr-431	1265	4	there	there	PRON
ftr-431	1265	5	are	be	VERB
ftr-431	1265	6	tax	tax	NOUN
ftr-431	1265	7	cases	case	NOUN
ftr-431	1265	8	that305	that305	PROPN
ftr-431	1265	9	are	be	AUX
ftr-431	1265	10	timely	timely	ADJ
ftr-431	1265	11	in	in	ADP
ftr-431	1265	12	one	one	NUM
ftr-431	1265	13	forum	forum	NOUN
ftr-431	1265	14	but	but	CCONJ
ftr-431	1265	15	not	not	PART
ftr-431	1265	16	in	in	ADP
ftr-431	1265	17	another	another	PRON
ftr-431	1265	18	.	.	PUNCT
ftr-431	1266	1	the	the	DET
ftr-431	1266	2	supreme	supreme	PROPN
ftr-431	1266	3	court	court	PROPN
ftr-431	1266	4	’s	’s	PART
ftr-431	1266	5	decision	decision	NOUN
ftr-431	1266	6	in	in	ADP
ftr-431	1266	7	commissioner	commissioner	NOUN
ftr-431	1266	8	v.	v.	PROPN
ftr-431	1266	9	lundy	lundy	PROPN
ftr-431	1266	10	provides	provide	VERB
ftr-431	1266	11	an	an	DET
ftr-431	1266	12	example	example	NOUN
ftr-431	1266	13	of	of	ADP
ftr-431	1266	14	this	this	DET
ftr-431	1266	15	situation	situation	NOUN
ftr-431	1266	16	.	.	PUNCT
ftr-431	1267	1	lundy	lundy	PROPN
ftr-431	1267	2	argued306	argued306	PROPN
ftr-431	1267	3	to	to	ADP
ftr-431	1267	4	the	the	DET
ftr-431	1267	5	court	court	NOUN
ftr-431	1267	6	that	that	PRON
ftr-431	1267	7	the	the	DET
ftr-431	1267	8	court	court	NOUN
ftr-431	1267	9	’s	’s	PART
ftr-431	1267	10	interpretation	interpretation	NOUN
ftr-431	1267	11	of	of	ADP
ftr-431	1267	12	section	section	NOUN
ftr-431	1267	13	6512	6512	NUM
ftr-431	1267	14	would	would	AUX
ftr-431	1267	15	result	result	VERB
ftr-431	1267	16	in	in	ADP
ftr-431	1267	17	a	a	DET
ftr-431	1267	18	shorter	short	ADJ
ftr-431	1267	19	statute	statute	NOUN
ftr-431	1267	20	of	of	ADP
ftr-431	1267	21	limitations	limitation	NOUN
ftr-431	1267	22	applicable	applicable	ADJ
ftr-431	1267	23	to	to	ADP
ftr-431	1267	24	his	his	PRON
ftr-431	1267	25	overpayment	overpayment	ADJ
ftr-431	1267	26	claim	claim	NOUN
ftr-431	1267	27	in	in	ADP
ftr-431	1267	28	tax	tax	NOUN
ftr-431	1267	29	court	court	NOUN
ftr-431	1267	30	than	than	ADP
ftr-431	1267	31	in	in	ADP
ftr-431	1267	32	district	district	NOUN
ftr-431	1267	33	court	court	NOUN
ftr-431	1267	34	.	.	PUNCT
ftr-431	1268	1	the	the	DET
ftr-431	1268	2	court	court	NOUN
ftr-431	1268	3	responded	respond	VERB
ftr-431	1268	4	to	to	ADP
ftr-431	1268	5	this	this	DET
ftr-431	1268	6	argument	argument	NOUN
ftr-431	1268	7	as	as	SCONJ
ftr-431	1268	8	follows:307	follows:307	PRON
ftr-431	1268	9	we	we	PRON
ftr-431	1268	10	assume	assume	VERB
ftr-431	1268	11	without	without	ADP
ftr-431	1268	12	deciding	decide	VERB
ftr-431	1268	13	that	that	SCONJ
ftr-431	1268	14	lundy	lundy	PROPN
ftr-431	1268	15	is	be	AUX
ftr-431	1268	16	correct	correct	ADJ
ftr-431	1268	17	,	,	PUNCT
ftr-431	1268	18	and	and	CCONJ
ftr-431	1268	19	that	that	SCONJ
ftr-431	1268	20	a	a	DET
ftr-431	1268	21	different	different	ADJ
ftr-431	1268	22	limitations	limitation	NOUN
ftr-431	1268	23	period	period	NOUN
ftr-431	1268	24	would	would	AUX
ftr-431	1268	25	apply	apply	VERB
ftr-431	1268	26	in	in	ADP
ftr-431	1268	27	district	district	NOUN
ftr-431	1268	28	court	court	NOUN
ftr-431	1268	29	,	,	PUNCT
ftr-431	1268	30	but	but	CCONJ
ftr-431	1268	31	nonetheless	nonetheless	ADV
ftr-431	1268	32	find	find	VERB
ftr-431	1268	33	in	in	ADP
ftr-431	1268	34	this	this	DET
ftr-431	1268	35	disparity	disparity	NOUN
ftr-431	1268	36	no	no	DET
ftr-431	1268	37	excuse	excuse	NOUN
ftr-431	1268	38	to	to	PART
ftr-431	1268	39	change	change	VERB
ftr-431	1268	40	the	the	DET
ftr-431	1268	41	limitations	limitation	NOUN
ftr-431	1268	42	scheme	scheme	NOUN
ftr-431	1268	43	that	that	SCONJ
ftr-431	1268	44	congress	congress	PROPN
ftr-431	1268	45	has	have	AUX
ftr-431	1268	46	crafted	craft	VERB
ftr-431	1268	47	.	.	PUNCT
ftr-431	1269	1	the	the	DET
ftr-431	1269	2	rules	rule	NOUN
ftr-431	1269	3	governing	govern	VERB
ftr-431	1269	4	litigation	litigation	NOUN
ftr-431	1269	5	in	in	ADP
ftr-431	1269	6	tax	tax	NOUN
ftr-431	1269	7	court	court	NOUN
ftr-431	1269	8	differ	differ	VERB
ftr-431	1269	9	in	in	ADP
ftr-431	1269	10	many	many	ADJ
ftr-431	1269	11	ways	way	NOUN
ftr-431	1269	12	from	from	ADP
ftr-431	1269	13	the	the	DET
ftr-431	1269	14	rules	rule	NOUN
ftr-431	1269	15	governing	govern	VERB
ftr-431	1269	16	litigation	litigation	NOUN
ftr-431	1269	17	in	in	ADP
ftr-431	1269	18	the	the	DET
ftr-431	1269	19	district	district	NOUN
ftr-431	1269	20	court	court	NOUN
ftr-431	1269	21	and	and	CCONJ
ftr-431	1269	22	the	the	DET
ftr-431	1269	23	court	court	NOUN
ftr-431	1269	24	of	of	ADP
ftr-431	1269	25	federal	federal	ADJ
ftr-431	1269	26	claims	claim	NOUN
ftr-431	1269	27	.	.	PUNCT
ftr-431	1270	1	some	some	PRON
ftr-431	1270	2	of	of	ADP
ftr-431	1270	3	these	these	DET
ftr-431	1270	4	differences	difference	NOUN
ftr-431	1270	5	might	might	AUX
ftr-431	1270	6	make	make	VERB
ftr-431	1270	7	the	the	DET
ftr-431	1270	8	tax	tax	NOUN
ftr-431	1270	9	court	court	NOUN
ftr-431	1270	10	a	a	DET
ftr-431	1270	11	more	more	ADV
ftr-431	1270	12	favorable	favorable	ADJ
ftr-431	1270	13	forum	forum	NOUN
ftr-431	1270	14	,	,	PUNCT
ftr-431	1270	15	while	while	SCONJ
ftr-431	1270	16	others	other	NOUN
ftr-431	1270	17	may	may	AUX
ftr-431	1270	18	not.308	not.308	VERB
ftr-431	1270	19	the	the	DET
ftr-431	1270	20	court	court	NOUN
ftr-431	1270	21	pointed	point	VERB
ftr-431	1270	22	out	out	ADP
ftr-431	1270	23	that	that	SCONJ
ftr-431	1270	24	the	the	DET
ftr-431	1270	25	“	"	PUNCT
ftr-431	1270	26	full	full	ADJ
ftr-431	1270	27	payment	payment	NOUN
ftr-431	1270	28	”	"	PUNCT
ftr-431	1270	29	rule	rule	NOUN
ftr-431	1270	30	of	of	ADP
ftr-431	1270	31	the	the	DET
ftr-431	1270	32	refund	refund	NOUN
ftr-431	1270	33	fora	fora	PROPN
ftr-431	1270	34	does	do	AUX
ftr-431	1270	35	not309	not309	PROPN
ftr-431	1270	36	apply	apply	VERB
ftr-431	1270	37	in	in	ADP
ftr-431	1270	38	tax	tax	NOUN
ftr-431	1270	39	court	court	NOUN
ftr-431	1270	40	,	,	PUNCT
ftr-431	1270	41	and	and	CCONJ
ftr-431	1270	42	that	that	SCONJ
ftr-431	1270	43	in	in	ADP
ftr-431	1270	44	tax	tax	NOUN
ftr-431	1270	45	court	court	NOUN
ftr-431	1270	46	the	the	DET
ftr-431	1270	47	taxpayer	taxpayer	NOUN
ftr-431	1270	48	is	be	AUX
ftr-431	1270	49	deemed	deem	VERB
ftr-431	1270	50	to	to	PART
ftr-431	1270	51	have	have	AUX
ftr-431	1270	52	filed	file	VERB
ftr-431	1270	53	a	a	DET
ftr-431	1270	54	refund	refund	NOUN
ftr-431	1270	55	claim	claim	NOUN
ftr-431	1270	56	stating	state	VERB
ftr-431	1270	57	the	the	DET
ftr-431	1270	58	grounds	ground	NOUN
ftr-431	1270	59	on	on	ADP
ftr-431	1270	60	which	which	PRON
ftr-431	1270	61	he	he	PRON
ftr-431	1270	62	seeks	seek	VERB
ftr-431	1270	63	an	an	DET
ftr-431	1270	64	overpayment	overpayment	NOUN
ftr-431	1270	65	of	of	ADP
ftr-431	1270	66	tax;310	tax;310	NUM
ftr-431	1270	67	in	in	ADP
ftr-431	1270	68	the	the	DET
ftr-431	1270	69	refund	refund	NOUN
ftr-431	1270	70	courts	court	NOUN
ftr-431	1270	71	,	,	PUNCT
ftr-431	1270	72	undue	undue	ADJ
ftr-431	1270	73	“	"	PUNCT
ftr-431	1270	74	variance	variance	NOUN
ftr-431	1270	75	”	"	PUNCT
ftr-431	1270	76	from	from	ADP
ftr-431	1270	77	the	the	DET
ftr-431	1270	78	grounds	ground	NOUN
ftr-431	1270	79	of	of	ADP
ftr-431	1270	80	the	the	DET
ftr-431	1270	81	claim	claim	NOUN
ftr-431	1270	82	may	may	AUX
ftr-431	1270	83	result	result	VERB
ftr-431	1270	84	in	in	ADP
ftr-431	1270	85	dismissal.311	dismissal.311	PROPN
ftr-431	1270	86	tax	tax	NOUN
ftr-431	1270	87	court	court	NOUN
ftr-431	1270	88	and	and	CCONJ
ftr-431	1270	89	refund	refund	NOUN
ftr-431	1270	90	court	court	NOUN
ftr-431	1270	91	procedures	procedure	NOUN
ftr-431	1270	92	differ	differ	VERB
ftr-431	1270	93	in	in	ADP
ftr-431	1270	94	other	other	ADJ
ftr-431	1270	95	key	key	ADJ
ftr-431	1270	96	ways	way	NOUN
ftr-431	1270	97	,	,	PUNCT
ftr-431	1270	98	as	as	ADV
ftr-431	1270	99	well	well	ADV
ftr-431	1270	100	.	.	PUNCT
ftr-431	1271	1	one	one	NUM
ftr-431	1271	2	important	important	ADJ
ftr-431	1271	3	example	example	NOUN
ftr-431	1271	4	is	be	AUX
ftr-431	1271	5	that	that	SCONJ
ftr-431	1271	6	the	the	DET
ftr-431	1271	7	burden	burden	NOUN
ftr-431	1271	8	of	of	ADP
ftr-431	1271	9	proof	proof	NOUN
ftr-431	1271	10	in	in	ADP
ftr-431	1271	11	tax	tax	NOUN
ftr-431	1271	12	court	court	NOUN
ftr-431	1271	13	deficiency	deficiency	NOUN
ftr-431	1271	14	cases	case	NOUN
ftr-431	1271	15	differs	differ	VERB
ftr-431	1271	16	from	from	ADP
ftr-431	1271	17	the	the	DET
ftr-431	1271	18	burden	burden	NOUN
ftr-431	1271	19	of	of	ADP
ftr-431	1271	20	proof	proof	NOUN
ftr-431	1271	21	in	in	ADP
ftr-431	1271	22	refund	refund	NOUN
ftr-431	1271	23	courts	court	NOUN
ftr-431	1271	24	,	,	PUNCT
ftr-431	1271	25	at	at	ADP
ftr-431	1271	26	least	least	ADJ
ftr-431	1271	27	in	in	ADP
ftr-431	1271	28	the	the	DET
ftr-431	1271	29	absence	absence	NOUN
ftr-431	1271	30	of	of	ADP
ftr-431	1271	31	a	a	DET
ftr-431	1271	32	burden	burden	NOUN
ftr-431	1271	33	shift	shift	NOUN
ftr-431	1271	34	under	under	ADP
ftr-431	1271	35	section	section	NOUN
ftr-431	1271	36	7491	7491	NUM
ftr-431	1271	37	,	,	PUNCT
ftr-431	1271	38	as	as	SCONJ
ftr-431	1271	39	discussed	discuss	VERB
ftr-431	1271	40	below	below	ADV
ftr-431	1271	41	.	.	PUNCT
ftr-431	1272	1	in	in	ADP
ftr-431	1272	2	a	a	DET
ftr-431	1272	3	tax312	tax312	PROPN
ftr-431	1272	4	court	court	NOUN
ftr-431	1272	5	deficiency	deficiency	NOUN
ftr-431	1272	6	case	case	NOUN
ftr-431	1272	7	,	,	PUNCT
ftr-431	1272	8	the	the	DET
ftr-431	1272	9	taxpayer	taxpayer	NOUN
ftr-431	1272	10	need	need	AUX
ftr-431	1272	11	not	not	PART
ftr-431	1272	12	prove	prove	VERB
ftr-431	1272	13	the	the	DET
ftr-431	1272	14	dollar	dollar	NOUN
ftr-431	1272	15	amount	amount	NOUN
ftr-431	1272	16	.	.	PUNCT
ftr-431	1273	1	an	an	DET
ftr-431	1273	2	additional	additional	ADJ
ftr-431	1273	3	difference	difference	NOUN
ftr-431	1273	4	is	be	AUX
ftr-431	1273	5	that	that	SCONJ
ftr-431	1273	6	the	the	DET
ftr-431	1273	7	specifics	specific	NOUN
ftr-431	1273	8	of	of	ADP
ftr-431	1273	9	the	the	DET
ftr-431	1273	10	burden	burden	NOUN
ftr-431	1273	11	of	of	ADP
ftr-431	1273	12	proof	proof	NOUN
ftr-431	1273	13	in	in	ADP
ftr-431	1273	14	tax	tax	NOUN
ftr-431	1273	15	court	court	NOUN
ftr-431	1273	16	304	304	NUM
ftr-431	1273	17	.	.	PUNCT
ftr-431	1274	1	i	i	PRON
ftr-431	1274	2	d.	d.	PROPN
ftr-431	1274	3	at	at	ADP
ftr-431	1274	4	578	578	NUM
ftr-431	1274	5	(	(	PUNCT
ftr-431	1274	6	citations	citation	NOUN
ftr-431	1274	7	omitted	omit	VERB
ftr-431	1274	8	)	)	PUNCT
ftr-431	1274	9	.	.	PUNCT
ftr-431	1275	1	305	305	NUM
ftr-431	1275	2	.	.	PUNCT
ftr-431	1276	1	see	see	VERB
ftr-431	1276	2	infra	infra	NOUN
ftr-431	1276	3	notes	note	VERB
ftr-431	1276	4	306	306	NUM
ftr-431	1276	5	-	-	SYM
ftr-431	1276	6	11	11	NUM
ftr-431	1276	7	and	and	CCONJ
ftr-431	1276	8	accompanying	accompany	VERB
ftr-431	1276	9	text	text	NOUN
ftr-431	1276	10	.	.	PUNCT
ftr-431	1277	1	306	306	NUM
ftr-431	1277	2	.	.	PUNCT
ftr-431	1278	1	516	516	NUM
ftr-431	1278	2	u.s	u.s	PROPN
ftr-431	1278	3	.	.	PROPN
ftr-431	1278	4	235	235	NUM
ftr-431	1278	5	(	(	PUNCT
ftr-431	1278	6	1996	1996	NUM
ftr-431	1278	7	)	)	PUNCT
ftr-431	1278	8	.	.	PUNCT
ftr-431	1279	1	307	307	NUM
ftr-431	1279	2	.	.	PUNCT
ftr-431	1280	1	see	see	VERB
ftr-431	1280	2	i	i	PRON
ftr-431	1280	3	d.	d.	PROPN
ftr-431	1280	4	at	at	ADP
ftr-431	1280	5	251	251	NUM
ftr-431	1280	6	.	.	PUNCT
ftr-431	1281	1	308	308	NUM
ftr-431	1281	2	.	.	PUNCT
ftr-431	1282	1	i	i	PRON
ftr-431	1282	2	d.	d.	PROPN
ftr-431	1282	3	at	at	ADP
ftr-431	1282	4	252	252	NUM
ftr-431	1282	5	.	.	PUNCT
ftr-431	1282	6	309	309	NUM
ftr-431	1282	7	.	.	PUNCT
ftr-431	1283	1	see	see	VERB
ftr-431	1283	2	supra	supra	PROPN
ftr-431	1283	3	note	note	PROPN
ftr-431	1283	4	52	52	NUM
ftr-431	1283	5	and	and	CCONJ
ftr-431	1283	6	accompanying	accompany	VERB
ftr-431	1283	7	text	text	NOUN
ftr-431	1283	8	.	.	PUNCT
ftr-431	1284	1	310	310	NUM
ftr-431	1284	2	.	.	PUNCT
ftr-431	1285	1	i	i	PRON
ftr-431	1285	2	d.	d.	PROPN
ftr-431	1285	3	311	311	NUM
ftr-431	1285	4	.	.	PUNCT
ftr-431	1286	1	see	see	VERB
ftr-431	1286	2	,	,	PUNCT
ftr-431	1286	3	e.g.	e.g.	ADV
ftr-431	1286	4	,	,	PUNCT
ftr-431	1286	5	real	real	ADJ
ftr-431	1286	6	estate	estate	NOUN
ftr-431	1286	7	-	-	PUNCT
ftr-431	1286	8	land	land	NOUN
ftr-431	1286	9	title	title	NOUN
ftr-431	1286	10	&	&	CCONJ
ftr-431	1286	11	trust	trust	PROPN
ftr-431	1286	12	co.	co.	PROPN
ftr-431	1287	1	v.	v.	PROPN
ftr-431	1287	2	united	united	PROPN
ftr-431	1287	3	states	states	PROPN
ftr-431	1287	4	,	,	PUNCT
ftr-431	1287	5	309	309	NUM
ftr-431	1287	6	u.s	u.s	PROPN
ftr-431	1287	7	.	.	PROPN
ftr-431	1287	8	13	13	NUM
ftr-431	1287	9	,	,	PUNCT
ftr-431	1287	10	17	17	NUM
ftr-431	1287	11	-	-	SYM
ftr-431	1287	12	18	18	NUM
ftr-431	1287	13	(	(	PUNCT
ftr-431	1287	14	1940	1940	NUM
ftr-431	1287	15	)	)	PUNCT
ftr-431	1287	16	;	;	PUNCT
ftr-431	1287	17	mcdonnell	mcdonnell	PROPN
ftr-431	1287	18	v.	v.	PROPN
ftr-431	1287	19	united	united	PROPN
ftr-431	1287	20	states	states	PROPN
ftr-431	1287	21	,	,	PUNCT
ftr-431	1287	22	180	180	NUM
ftr-431	1287	23	f.3d	f.3d	NUM
ftr-431	1287	24	721	721	NUM
ftr-431	1287	25	,	,	PUNCT
ftr-431	1287	26	722	722	NUM
ftr-431	1287	27	(	(	PUNCT
ftr-431	1287	28	6th	6th	ADJ
ftr-431	1287	29	cir	cir	NOUN
ftr-431	1287	30	.	.	PUNCT
ftr-431	1287	31	1999	1999	NUM
ftr-431	1287	32	)	)	PUNCT
ftr-431	1287	33	;	;	PUNCT
ftr-431	1287	34	charter	charter	PROPN
ftr-431	1287	35	co.	co.	PROPN
ftr-431	1287	36	v.	v.	PROPN
ftr-431	1287	37	united	united	PROPN
ftr-431	1287	38	states	states	PROPN
ftr-431	1287	39	,	,	PUNCT
ftr-431	1287	40	971	971	NUM
ftr-431	1287	41	f.2d	f.2d	NOUN
ftr-431	1287	42	1576	1576	NUM
ftr-431	1287	43	,	,	PUNCT
ftr-431	1287	44	1579	1579	NUM
ftr-431	1287	45	(	(	PUNCT
ftr-431	1287	46	11th	11th	ADJ
ftr-431	1287	47	cir	cir	NOUN
ftr-431	1287	48	.	.	PROPN
ftr-431	1287	49	1992	1992	NUM
ftr-431	1287	50	)	)	PUNCT
ftr-431	1287	51	;	;	PUNCT
ftr-431	1287	52	see	see	VERB
ftr-431	1287	53	also	also	ADV
ftr-431	1287	54	regs	reg	VERB
ftr-431	1287	55	.	.	PUNCT
ftr-431	1288	1	§	§	PROPN
ftr-431	1288	2	301.6402	301.6402	NUM
ftr-431	1288	3	-	-	NUM
ftr-431	1288	4	2(b)(1	2(b)(1	NUM
ftr-431	1288	5	)	)	PUNCT
ftr-431	1288	6	(	(	PUNCT
ftr-431	1288	7	requiring	require	VERB
ftr-431	1288	8	refund	refund	NOUN
ftr-431	1288	9	claim	claim	NOUN
ftr-431	1288	10	to	to	ADP
ftr-431	1288	11	state	state	NOUN
ftr-431	1288	12	grounds	ground	NOUN
ftr-431	1288	13	for	for	ADP
ftr-431	1288	14	refund	refund	NOUN
ftr-431	1288	15	with	with	ADP
ftr-431	1288	16	specificity	specificity	NOUN
ftr-431	1288	17	)	)	PUNCT
ftr-431	1288	18	.	.	PUNCT
ftr-431	1289	1	312	312	NUM
ftr-431	1289	2	.	.	PUNCT
ftr-431	1289	3	see	see	VERB
ftr-431	1289	4	irc	irc	ADV
ftr-431	1289	5	§	§	PROPN
ftr-431	1289	6	7491	7491	NUM
ftr-431	1289	7	(	(	PUNCT
ftr-431	1289	8	allowing	allow	VERB
ftr-431	1289	9	burden	burden	NOUN
ftr-431	1289	10	of	of	ADP
ftr-431	1289	11	proof	proof	NOUN
ftr-431	1289	12	to	to	PART
ftr-431	1289	13	be	be	AUX
ftr-431	1289	14	shifted	shift	VERB
ftr-431	1289	15	to	to	ADP
ftr-431	1289	16	the	the	DET
ftr-431	1289	17	irs	irs	PROPN
ftr-431	1289	18	in	in	ADP
ftr-431	1289	19	tax	tax	NOUN
ftr-431	1289	20	litigation	litigation	NOUN
ftr-431	1289	21	in	in	ADP
ftr-431	1289	22	any	any	DET
ftr-431	1289	23	forum	forum	NOUN
ftr-431	1289	24	if	if	SCONJ
ftr-431	1289	25	the	the	DET
ftr-431	1289	26	taxpayer	taxpayer	NOUN
ftr-431	1289	27	meets	meet	VERB
ftr-431	1289	28	several	several	ADJ
ftr-431	1289	29	prerequisites	prerequisite	NOUN
ftr-431	1289	30	)	)	PUNCT
ftr-431	1289	31	.	.	PUNCT
ftr-431	1290	1	398	398	NUM
ftr-431	1290	2	florida	florida	PROPN
ftr-431	1290	3	tax	tax	NOUN
ftr-431	1290	4	review	review	NOUN
ftr-431	1290	5	[	[	X
ftr-431	1290	6	vol	vol	NOUN
ftr-431	1290	7	.	.	NOUN
ftr-431	1291	1	5:5	5:5	NUM
ftr-431	1291	2	cases	case	NOUN
ftr-431	1291	3	emphasize	emphasize	VERB
ftr-431	1291	4	the	the	DET
ftr-431	1291	5	notice	notice	NOUN
ftr-431	1291	6	of	of	ADP
ftr-431	1291	7	deficiency	deficiency	NOUN
ftr-431	1291	8	.	.	PUNCT
ftr-431	1292	1	access	access	NOUN
ftr-431	1292	2	to	to	ADP
ftr-431	1292	3	the	the	DET
ftr-431	1292	4	tax	tax	NOUN
ftr-431	1292	5	court	court	NOUN
ftr-431	1292	6	in	in	ADP
ftr-431	1292	7	a313	a313	PROPN
ftr-431	1292	8	deficiency	deficiency	NOUN
ftr-431	1292	9	case	case	NOUN
ftr-431	1292	10	requires	require	VERB
ftr-431	1292	11	issuance	issuance	NOUN
ftr-431	1292	12	to	to	ADP
ftr-431	1292	13	the	the	DET
ftr-431	1292	14	taxpayer	taxpayer	NOUN
ftr-431	1292	15	of	of	ADP
ftr-431	1292	16	a	a	DET
ftr-431	1292	17	notice	notice	NOUN
ftr-431	1292	18	of	of	ADP
ftr-431	1292	19	deficiency	deficiency	NOUN
ftr-431	1292	20	in	in	ADP
ftr-431	1292	21	income	income	NOUN
ftr-431	1292	22	,	,	PUNCT
ftr-431	1292	23	estate	estate	NOUN
ftr-431	1292	24	,	,	PUNCT
ftr-431	1292	25	or	or	CCONJ
ftr-431	1292	26	gift	gift	NOUN
ftr-431	1292	27	tax	tax	NOUN
ftr-431	1292	28	.	.	PUNCT
ftr-431	1293	1	no	no	DET
ftr-431	1293	2	notice	notice	NOUN
ftr-431	1293	3	of	of	ADP
ftr-431	1293	4	deficiency	deficiency	NOUN
ftr-431	1293	5	is	be	AUX
ftr-431	1293	6	required	require	VERB
ftr-431	1293	7	for	for	ADP
ftr-431	1293	8	access	access	NOUN
ftr-431	1293	9	to314	to314	NOUN
ftr-431	1293	10	a	a	DET
ftr-431	1293	11	refund	refund	NOUN
ftr-431	1293	12	forum.315	forum.315	ADV
ftr-431	1293	13	in	in	ADP
ftr-431	1293	14	tax	tax	NOUN
ftr-431	1293	15	court	court	NOUN
ftr-431	1293	16	cases	case	NOUN
ftr-431	1293	17	in	in	ADP
ftr-431	1293	18	which	which	PRON
ftr-431	1293	19	section	section	NOUN
ftr-431	1293	20	7491	7491	NUM
ftr-431	1293	21	does	do	AUX
ftr-431	1293	22	not	not	PART
ftr-431	1293	23	apply	apply	VERB
ftr-431	1293	24	,	,	PUNCT
ftr-431	1293	25	the	the	DET
ftr-431	1293	26	tax	tax	NOUN
ftr-431	1293	27	court	court	NOUN
ftr-431	1293	28	’s	’s	PART
ftr-431	1293	29	burden	burden	NOUN
ftr-431	1293	30	of	of	ADP
ftr-431	1293	31	proof	proof	NOUN
ftr-431	1293	32	rule	rule	NOUN
ftr-431	1293	33	provides	provide	VERB
ftr-431	1293	34	,	,	PUNCT
ftr-431	1293	35	in	in	ADP
ftr-431	1293	36	part	part	NOUN
ftr-431	1293	37	:	:	PUNCT
ftr-431	1293	38	the	the	DET
ftr-431	1293	39	burden	burden	NOUN
ftr-431	1293	40	of	of	ADP
ftr-431	1293	41	proof	proof	NOUN
ftr-431	1293	42	shall	shall	AUX
ftr-431	1293	43	be	be	AUX
ftr-431	1293	44	upon	upon	SCONJ
ftr-431	1293	45	the	the	DET
ftr-431	1293	46	[	[	X
ftr-431	1293	47	taxpayer	taxpayer	NOUN
ftr-431	1293	48	]	]	X
ftr-431	1293	49	,	,	PUNCT
ftr-431	1293	50	except	except	SCONJ
ftr-431	1293	51	as	as	ADV
ftr-431	1293	52	otherwise	otherwise	ADV
ftr-431	1293	53	provided	provide	VERB
ftr-431	1293	54	by	by	ADP
ftr-431	1293	55	statute	statute	NOUN
ftr-431	1293	56	or	or	CCONJ
ftr-431	1293	57	determined	determine	VERB
ftr-431	1293	58	by	by	ADP
ftr-431	1293	59	the	the	DET
ftr-431	1293	60	court	court	NOUN
ftr-431	1293	61	;	;	PUNCT
ftr-431	1293	62	and	and	CCONJ
ftr-431	1293	63	except	except	SCONJ
ftr-431	1293	64	that	that	PRON
ftr-431	1293	65	,	,	PUNCT
ftr-431	1293	66	in	in	ADP
ftr-431	1293	67	respect	respect	NOUN
ftr-431	1293	68	of	of	ADP
ftr-431	1293	69	any	any	DET
ftr-431	1293	70	new	new	ADJ
ftr-431	1293	71	matter	matter	NOUN
ftr-431	1293	72	,	,	PUNCT
ftr-431	1293	73	increases	increase	NOUN
ftr-431	1293	74	in	in	ADP
ftr-431	1293	75	deficiency	deficiency	NOUN
ftr-431	1293	76	,	,	PUNCT
ftr-431	1293	77	and	and	CCONJ
ftr-431	1293	78	affirmative	affirmative	ADJ
ftr-431	1293	79	defenses	defense	NOUN
ftr-431	1293	80	,	,	PUNCT
ftr-431	1293	81	pleaded	plead	VERB
ftr-431	1293	82	in	in	ADP
ftr-431	1293	83	the	the	DET
ftr-431	1293	84	answer	answer	NOUN
ftr-431	1293	85	,	,	PUNCT
ftr-431	1293	86	it	it	PRON
ftr-431	1293	87	shall	shall	AUX
ftr-431	1293	88	be	be	AUX
ftr-431	1293	89	upon	upon	SCONJ
ftr-431	1293	90	the	the	DET
ftr-431	1293	91	[	[	X
ftr-431	1293	92	irs	irs	PROPN
ftr-431	1293	93	]	]	X
ftr-431	1293	94	.	.	PUNCT
ftr-431	1293	95	.	.	PUNCT
ftr-431	1293	96	.	.	PUNCT
ftr-431	1294	1	.316	.316	NUM
ftr-431	1294	2	new	new	ADJ
ftr-431	1294	3	matters	matter	NOUN
ftr-431	1294	4	and	and	CCONJ
ftr-431	1294	5	increases	increase	NOUN
ftr-431	1294	6	in	in	ADP
ftr-431	1294	7	deficiency	deficiency	NOUN
ftr-431	1294	8	both	both	PRON
ftr-431	1294	9	refer	refer	VERB
ftr-431	1294	10	to	to	ADP
ftr-431	1294	11	matters	matter	NOUN
ftr-431	1294	12	raised	raise	VERB
ftr-431	1294	13	by	by	ADP
ftr-431	1294	14	the	the	DET
ftr-431	1294	15	irs	irs	PROPN
ftr-431	1294	16	after	after	SCONJ
ftr-431	1294	17	the	the	DET
ftr-431	1294	18	notice	notice	NOUN
ftr-431	1294	19	of	of	ADP
ftr-431	1294	20	deficiency	deficiency	NOUN
ftr-431	1294	21	was	be	AUX
ftr-431	1294	22	mailed	mail	VERB
ftr-431	1294	23	.	.	PUNCT
ftr-431	1295	1	code	code	NOUN
ftr-431	1295	2	section	section	NOUN
ftr-431	1295	3	6212	6212	NUM
ftr-431	1295	4	prohibits	prohibit	VERB
ftr-431	1295	5	the317	the317	ADJ
ftr-431	1295	6	irs	irs	PROPN
ftr-431	1295	7	from	from	ADP
ftr-431	1295	8	avoiding	avoid	VERB
ftr-431	1295	9	the	the	DET
ftr-431	1295	10	effect	effect	NOUN
ftr-431	1295	11	of	of	ADP
ftr-431	1295	12	this	this	DET
ftr-431	1295	13	rule	rule	NOUN
ftr-431	1295	14	by	by	ADP
ftr-431	1295	15	mailing	mail	VERB
ftr-431	1295	16	a	a	DET
ftr-431	1295	17	second	second	ADJ
ftr-431	1295	18	notice	notice	NOUN
ftr-431	1295	19	of	of	ADP
ftr-431	1295	20	deficiency	deficiency	NOUN
ftr-431	1295	21	to	to	ADP
ftr-431	1295	22	a	a	DET
ftr-431	1295	23	taxpayer	taxpayer	NOUN
ftr-431	1295	24	for	for	ADP
ftr-431	1295	25	the	the	DET
ftr-431	1295	26	same	same	ADJ
ftr-431	1295	27	tax	tax	NOUN
ftr-431	1295	28	and	and	CCONJ
ftr-431	1295	29	tax	tax	NOUN
ftr-431	1295	30	year	year	NOUN
ftr-431	1295	31	with	with	ADP
ftr-431	1295	32	respect	respect	NOUN
ftr-431	1295	33	to	to	ADP
ftr-431	1295	34	which	which	PRON
ftr-431	1295	35	he	he	PRON
ftr-431	1295	36	petitioned	petition	VERB
ftr-431	1295	37	the	the	DET
ftr-431	1295	38	tax	tax	NOUN
ftr-431	1295	39	court	court	NOUN
ftr-431	1295	40	.	.	PUNCT
ftr-431	1296	1	because	because	SCONJ
ftr-431	1296	2	the	the	DET
ftr-431	1296	3	notice	notice	NOUN
ftr-431	1296	4	of	of	ADP
ftr-431	1296	5	deficiency	deficiency	NOUN
ftr-431	1296	6	is	be	AUX
ftr-431	1296	7	largely318	largely318	PROPN
ftr-431	1296	8	irrelevant	irrelevant	ADJ
ftr-431	1296	9	in	in	ADP
ftr-431	1296	10	refund	refund	NOUN
ftr-431	1296	11	litigation	litigation	NOUN
ftr-431	1296	12	,	,	PUNCT
ftr-431	1296	13	the	the	DET
ftr-431	1296	14	refund	refund	NOUN
ftr-431	1296	15	courts	court	NOUN
ftr-431	1296	16	provide	provide	VERB
ftr-431	1296	17	for	for	ADP
ftr-431	1296	18	no	no	DET
ftr-431	1296	19	such	such	ADJ
ftr-431	1296	20	burden	burden	NOUN
ftr-431	1296	21	shift	shift	NOUN
ftr-431	1296	22	.	.	PUNCT
ftr-431	1297	1	equal	equal	ADJ
ftr-431	1297	2	access	access	NOUN
ftr-431	1297	3	to	to	ADP
ftr-431	1297	4	the	the	DET
ftr-431	1297	5	tax	tax	NOUN
ftr-431	1297	6	court	court	NOUN
ftr-431	1297	7	is	be	AUX
ftr-431	1297	8	not	not	PART
ftr-431	1297	9	required	require	VERB
ftr-431	1297	10	by	by	ADP
ftr-431	1297	11	the	the	DET
ftr-431	1297	12	constitution	constitution	NOUN
ftr-431	1297	13	;	;	PUNCT
ftr-431	1297	14	numerous	numerous	ADJ
ftr-431	1297	15	courts	court	NOUN
ftr-431	1297	16	have	have	AUX
ftr-431	1297	17	held	hold	VERB
ftr-431	1297	18	that	that	SCONJ
ftr-431	1297	19	there	there	PRON
ftr-431	1297	20	is	be	VERB
ftr-431	1297	21	no	no	DET
ftr-431	1297	22	due	due	ADJ
ftr-431	1297	23	process	process	NOUN
ftr-431	1297	24	requirement	requirement	NOUN
ftr-431	1297	25	of	of	ADP
ftr-431	1297	26	access	access	NOUN
ftr-431	1297	27	to	to	ADP
ftr-431	1297	28	a	a	DET
ftr-431	1297	29	pre	pre	ADJ
ftr-431	1297	30	-	-	NOUN
ftr-431	1297	31	assessment	assessment	ADJ
ftr-431	1297	32	forum	forum	NOUN
ftr-431	1297	33	.	.	PUNCT
ftr-431	1298	1	therefore	therefore	ADV
ftr-431	1298	2	,	,	PUNCT
ftr-431	1298	3	differences	difference	NOUN
ftr-431	1298	4	in	in	ADP
ftr-431	1298	5	outcome	outcome	NOUN
ftr-431	1298	6	between319	between319	PROPN
ftr-431	1298	7	similar	similar	ADJ
ftr-431	1298	8	cases	case	NOUN
ftr-431	1298	9	in	in	ADP
ftr-431	1298	10	the	the	DET
ftr-431	1298	11	tax	tax	NOUN
ftr-431	1298	12	court	court	NOUN
ftr-431	1298	13	and	and	CCONJ
ftr-431	1298	14	the	the	DET
ftr-431	1298	15	refund	refund	NOUN
ftr-431	1298	16	courts	court	NOUN
ftr-431	1298	17	,	,	PUNCT
ftr-431	1298	18	even	even	ADV
ftr-431	1298	19	those	those	PRON
ftr-431	1298	20	resulting	result	VERB
ftr-431	1298	21	from	from	ADP
ftr-431	1298	22	different	different	ADJ
ftr-431	1298	23	procedures	procedure	NOUN
ftr-431	1298	24	in	in	ADP
ftr-431	1298	25	the	the	DET
ftr-431	1298	26	two	two	NUM
ftr-431	1298	27	courts	court	NOUN
ftr-431	1298	28	,	,	PUNCT
ftr-431	1298	29	are	be	AUX
ftr-431	1298	30	constitutionally	constitutionally	ADV
ftr-431	1298	31	permissible	permissible	ADJ
ftr-431	1298	32	.	.	PUNCT
ftr-431	1299	1	the	the	DET
ftr-431	1299	2	facts	fact	NOUN
ftr-431	1299	3	that	that	SCONJ
ftr-431	1299	4	different	different	ADJ
ftr-431	1299	5	procedures	procedure	NOUN
ftr-431	1299	6	are	be	AUX
ftr-431	1299	7	permissible	permissible	ADJ
ftr-431	1299	8	in	in	ADP
ftr-431	1299	9	tax	tax	NOUN
ftr-431	1299	10	court	court	NOUN
ftr-431	1299	11	and	and	CCONJ
ftr-431	1299	12	the	the	DET
ftr-431	1299	13	federal	federal	ADJ
ftr-431	1299	14	district	district	NOUN
ftr-431	1299	15	courts	court	NOUN
ftr-431	1299	16	,	,	PUNCT
ftr-431	1299	17	and	and	CCONJ
ftr-431	1299	18	that	that	SCONJ
ftr-431	1299	19	the	the	DET
ftr-431	1299	20	differences	difference	NOUN
ftr-431	1299	21	may	may	AUX
ftr-431	1299	22	result	result	VERB
ftr-431	1299	23	in	in	ADP
ftr-431	1299	24	a	a	DET
ftr-431	1299	25	different	different	ADJ
ftr-431	1299	26	outcome	outcome	NOUN
ftr-431	1299	27	,	,	PUNCT
ftr-431	1299	28	suggest	suggest	VERB
ftr-431	1299	29	that	that	SCONJ
ftr-431	1299	30	it	it	PRON
ftr-431	1299	31	is	be	AUX
ftr-431	1299	32	constitutionally	constitutionally	ADV
ftr-431	1299	33	permissible	permissible	ADJ
ftr-431	1299	34	for	for	SCONJ
ftr-431	1299	35	equity	equity	NOUN
ftr-431	1299	36	to	to	PART
ftr-431	1299	37	be	be	AUX
ftr-431	1299	38	available	available	ADJ
ftr-431	1299	39	in	in	ADP
ftr-431	1299	40	article	article	NOUN
ftr-431	1299	41	iii	iii	NUM
ftr-431	1299	42	courts	court	NOUN
ftr-431	1299	43	and	and	CCONJ
ftr-431	1299	44	not	not	PART
ftr-431	1299	45	in	in	ADP
ftr-431	1299	46	the	the	DET
ftr-431	1299	47	tax	tax	NOUN
ftr-431	1299	48	court	court	NOUN
ftr-431	1299	49	.	.	PUNCT
ftr-431	1300	1	accordingly	accordingly	ADV
ftr-431	1300	2	,	,	PUNCT
ftr-431	1300	3	if	if	SCONJ
ftr-431	1300	4	the	the	DET
ftr-431	1300	5	tax	tax	NOUN
ftr-431	1300	6	court	court	NOUN
ftr-431	1300	7	is	be	AUX
ftr-431	1300	8	going	go	VERB
ftr-431	1300	9	to	to	PART
ftr-431	1300	10	apply	apply	VERB
ftr-431	1300	11	equitable	equitable	ADJ
ftr-431	1300	12	principles	principle	NOUN
ftr-431	1300	13	,	,	PUNCT
ftr-431	1300	14	it	it	PRON
ftr-431	1300	15	must	must	AUX
ftr-431	1300	16	find	find	VERB
ftr-431	1300	17	a	a	DET
ftr-431	1300	18	specific	specific	ADJ
ftr-431	1300	19	source	source	NOUN
ftr-431	1300	20	of	of	ADP
ftr-431	1300	21	the	the	DET
ftr-431	1300	22	power	power	NOUN
ftr-431	1300	23	to	to	PART
ftr-431	1300	24	do	do	AUX
ftr-431	1300	25	so	so	ADV
ftr-431	1300	26	.	.	PUNCT
ftr-431	1301	1	313	313	NUM
ftr-431	1301	2	.	.	PUNCT
ftr-431	1302	1	see	see	VERB
ftr-431	1302	2	tax	tax	NOUN
ftr-431	1302	3	court	court	NOUN
ftr-431	1302	4	rule	rule	NOUN
ftr-431	1302	5	142(a	142(a	PROPN
ftr-431	1302	6	)	)	PUNCT
ftr-431	1302	7	.	.	PUNCT
ftr-431	1303	1	314	314	X
ftr-431	1303	2	.	.	PUNCT
ftr-431	1304	1	see	see	VERB
ftr-431	1304	2	irc	irc	PROPN
ftr-431	1304	3	§	§	PROPN
ftr-431	1304	4	6213	6213	NUM
ftr-431	1304	5	.	.	PUNCT
ftr-431	1305	1	315	315	NUM
ftr-431	1305	2	.	.	PUNCT
ftr-431	1306	1	see	see	VERB
ftr-431	1306	2	lederman	lederman	NOUN
ftr-431	1306	3	and	and	CCONJ
ftr-431	1306	4	mazza	mazza	PROPN
ftr-431	1306	5	,	,	PUNCT
ftr-431	1306	6	supra	supra	PROPN
ftr-431	1306	7	note	note	PROPN
ftr-431	1306	8	51	51	NUM
ftr-431	1306	9	,	,	PUNCT
ftr-431	1306	10	at	at	ADP
ftr-431	1306	11	350	350	NUM
ftr-431	1306	12	.	.	PUNCT
ftr-431	1307	1	316	316	NUM
ftr-431	1307	2	.	.	PUNCT
ftr-431	1308	1	see	see	VERB
ftr-431	1308	2	tax	tax	NOUN
ftr-431	1308	3	court	court	NOUN
ftr-431	1308	4	rule	rule	VERB
ftr-431	1308	5	142(a)(1	142(a)(1	NUM
ftr-431	1308	6	)	)	PUNCT
ftr-431	1308	7	.	.	PUNCT
ftr-431	1309	1	317	317	NUM
ftr-431	1309	2	.	.	X
ftr-431	1310	1	see	see	VERB
ftr-431	1310	2	lederman	lederman	PROPN
ftr-431	1310	3	,	,	PUNCT
ftr-431	1310	4	supra	supra	PROPN
ftr-431	1310	5	note	note	PROPN
ftr-431	1310	6	145	145	NUM
ftr-431	1310	7	,	,	PUNCT
ftr-431	1310	8	at	at	ADP
ftr-431	1310	9	199	199	NUM
ftr-431	1310	10	,	,	PUNCT
ftr-431	1310	11	227	227	NUM
ftr-431	1310	12	.	.	NOUN
ftr-431	1310	13	318	318	NUM
ftr-431	1310	14	.	.	PUNCT
ftr-431	1311	1	see	see	VERB
ftr-431	1311	2	irc	irc	PROPN
ftr-431	1311	3	§	§	PROPN
ftr-431	1311	4	6212(c	6212(c	PROPN
ftr-431	1311	5	)	)	PUNCT
ftr-431	1311	6	.	.	PUNCT
ftr-431	1312	1	319	319	NUM
ftr-431	1312	2	.	.	PUNCT
ftr-431	1313	1	see	see	VERB
ftr-431	1313	2	,	,	PUNCT
ftr-431	1313	3	e.g.	e.g.	ADV
ftr-431	1313	4	,	,	PUNCT
ftr-431	1313	5	lewin	lewin	PROPN
ftr-431	1313	6	v.	v.	PROPN
ftr-431	1313	7	commissioner	commissioner	PROPN
ftr-431	1313	8	,	,	PUNCT
ftr-431	1313	9	569	569	NUM
ftr-431	1313	10	f.2d	f.2d	ADP
ftr-431	1313	11	444	444	NUM
ftr-431	1313	12	,	,	PUNCT
ftr-431	1313	13	445	445	NUM
ftr-431	1313	14	(	(	PUNCT
ftr-431	1313	15	7th	7th	ADJ
ftr-431	1313	16	cir	cir	NOUN
ftr-431	1313	17	.	.	PROPN
ftr-431	1313	18	1978	1978	NUM
ftr-431	1313	19	)	)	PUNCT
ftr-431	1313	20	;	;	PUNCT
ftr-431	1313	21	brown	brown	ADJ
ftr-431	1313	22	v.	v.	CCONJ
ftr-431	1313	23	lethert	lethert	PROPN
ftr-431	1313	24	,	,	PUNCT
ftr-431	1313	25	360	360	NUM
ftr-431	1313	26	f.2d	f.2d	NOUN
ftr-431	1313	27	560	560	NUM
ftr-431	1313	28	,	,	PUNCT
ftr-431	1313	29	562	562	NUM
ftr-431	1313	30	(	(	PUNCT
ftr-431	1313	31	8th	8th	ADJ
ftr-431	1313	32	cir	cir	NOUN
ftr-431	1313	33	.	.	PROPN
ftr-431	1313	34	1966	1966	NUM
ftr-431	1313	35	)	)	PUNCT
ftr-431	1313	36	;	;	PUNCT
ftr-431	1313	37	cohen	cohen	PROPN
ftr-431	1313	38	v.	v.	PROPN
ftr-431	1313	39	united	united	PROPN
ftr-431	1313	40	states	states	PROPN
ftr-431	1313	41	,	,	PUNCT
ftr-431	1313	42	297	297	NUM
ftr-431	1313	43	f.2d	f.2d	SYM
ftr-431	1313	44	760	760	NUM
ftr-431	1313	45	,	,	PUNCT
ftr-431	1313	46	772	772	NUM
ftr-431	1313	47	(	(	PUNCT
ftr-431	1313	48	9th	9th	ADJ
ftr-431	1313	49	cir	cir	NOUN
ftr-431	1313	50	.	.	PROPN
ftr-431	1313	51	1962	1962	NUM
ftr-431	1313	52	)	)	PUNCT
ftr-431	1313	53	;	;	PUNCT
ftr-431	1313	54	whittemore	whittemore	PROPN
ftr-431	1313	55	v.	v.	PROPN
ftr-431	1313	56	united	united	PROPN
ftr-431	1313	57	states	states	PROPN
ftr-431	1313	58	,	,	PUNCT
ftr-431	1313	59	1992	1992	NUM
ftr-431	1313	60	u.s	u.s	PROPN
ftr-431	1313	61	.	.	PROPN
ftr-431	1313	62	dist	dist	PROPN
ftr-431	1313	63	.	.	PUNCT
ftr-431	1314	1	lexis	lexis	NOUN
ftr-431	1314	2	10243	10243	NUM
ftr-431	1314	3	(	(	PUNCT
ftr-431	1314	4	n.d	n.d	PROPN
ftr-431	1314	5	.	.	PROPN
ftr-431	1314	6	ohio	ohio	PROPN
ftr-431	1314	7	1992	1992	NUM
ftr-431	1314	8	)	)	PUNCT
ftr-431	1315	1	;	;	PUNCT
ftr-431	1315	2	see	see	VERB
ftr-431	1315	3	also	also	ADV
ftr-431	1315	4	fendler	fendler	ADJ
ftr-431	1315	5	v.	v.	ADP
ftr-431	1315	6	commissioner	commissioner	NOUN
ftr-431	1315	7	,	,	PUNCT
ftr-431	1315	8	441	441	NUM
ftr-431	1315	9	f.2d	f.2d	NOUN
ftr-431	1315	10	1101	1101	NUM
ftr-431	1315	11	,	,	PUNCT
ftr-431	1315	12	1103	1103	NUM
ftr-431	1315	13	(	(	PUNCT
ftr-431	1315	14	9th	9th	ADJ
ftr-431	1315	15	cir	cir	NOUN
ftr-431	1315	16	.	.	PROPN
ftr-431	1315	17	1971	1971	NUM
ftr-431	1315	18	)	)	PUNCT
ftr-431	1315	19	(	(	PUNCT
ftr-431	1315	20	“	"	PUNCT
ftr-431	1315	21	the	the	DET
ftr-431	1315	22	taxpayer	taxpayer	NOUN
ftr-431	1315	23	has	have	VERB
ftr-431	1315	24	an	an	DET
ftr-431	1315	25	opportunity	opportunity	NOUN
ftr-431	1315	26	for	for	ADP
ftr-431	1315	27	review	review	NOUN
ftr-431	1315	28	of	of	ADP
ftr-431	1315	29	his	his	PRON
ftr-431	1315	30	tax	tax	NOUN
ftr-431	1315	31	liability	liability	NOUN
ftr-431	1315	32	in	in	ADP
ftr-431	1315	33	the	the	DET
ftr-431	1315	34	district	district	NOUN
ftr-431	1315	35	court	court	NOUN
ftr-431	1315	36	,	,	PUNCT
ftr-431	1315	37	after	after	ADP
ftr-431	1315	38	payment	payment	NOUN
ftr-431	1315	39	,	,	PUNCT
ftr-431	1315	40	in	in	ADP
ftr-431	1315	41	a	a	DET
ftr-431	1315	42	refund	refund	NOUN
ftr-431	1315	43	proceeding	proceeding	NOUN
ftr-431	1315	44	.	.	PUNCT
ftr-431	1315	45	.	.	PUNCT
ftr-431	1315	46	.	.	PUNCT
ftr-431	1316	1	.	.	PUNCT
ftr-431	1317	1	there	there	PRON
ftr-431	1317	2	is	be	VERB
ftr-431	1317	3	no	no	DET
ftr-431	1317	4	denial	denial	NOUN
ftr-431	1317	5	of	of	ADP
ftr-431	1317	6	due	due	ADJ
ftr-431	1317	7	process	process	NOUN
ftr-431	1317	8	.	.	PUNCT
ftr-431	1317	9	”	"	PUNCT
ftr-431	1317	10	)	)	PUNCT
ftr-431	1317	11	.	.	PUNCT
ftr-431	1318	1	2001	2001	NUM
ftr-431	1318	2	]	]	PUNCT
ftr-431	1318	3	equity	equity	NOUN
ftr-431	1318	4	and	and	CCONJ
ftr-431	1318	5	the	the	DET
ftr-431	1318	6	article	article	NOUN
ftr-431	1318	7	i	i	PRON
ftr-431	1318	8	court	court	VERB
ftr-431	1318	9	399	399	NUM
ftr-431	1318	10	b.	b.	PROPN
ftr-431	1318	11	possible	possible	ADJ
ftr-431	1318	12	sources	source	NOUN
ftr-431	1318	13	of	of	ADP
ftr-431	1318	14	power	power	NOUN
ftr-431	1318	15	to	to	PART
ftr-431	1318	16	apply	apply	VERB
ftr-431	1318	17	equitable	equitable	ADJ
ftr-431	1318	18	principles	principle	NOUN
ftr-431	1318	19	1	1	NUM
ftr-431	1318	20	.	.	X
ftr-431	1318	21	four	four	NUM
ftr-431	1318	22	categories	category	NOUN
ftr-431	1318	23	of	of	ADP
ftr-431	1318	24	cases.—cases	cases.—case	NOUN
ftr-431	1318	25	involving	involve	VERB
ftr-431	1318	26	the	the	DET
ftr-431	1318	27	extent	extent	NOUN
ftr-431	1318	28	of	of	ADP
ftr-431	1318	29	the	the	DET
ftr-431	1318	30	tax	tax	NOUN
ftr-431	1318	31	court	court	NOUN
ftr-431	1318	32	’s	’s	PART
ftr-431	1318	33	equity	equity	NOUN
ftr-431	1318	34	jurisdiction	jurisdiction	NOUN
ftr-431	1318	35	may	may	AUX
ftr-431	1318	36	be	be	AUX
ftr-431	1318	37	divided	divide	VERB
ftr-431	1318	38	into	into	ADP
ftr-431	1318	39	four	four	NUM
ftr-431	1318	40	categories	category	NOUN
ftr-431	1318	41	.	.	PUNCT
ftr-431	1319	1	the	the	DET
ftr-431	1319	2	first	first	ADJ
ftr-431	1319	3	category	category	NOUN
ftr-431	1319	4	reflects	reflect	VERB
ftr-431	1319	5	an	an	DET
ftr-431	1319	6	uncontroversial	uncontroversial	ADJ
ftr-431	1319	7	absence	absence	NOUN
ftr-431	1319	8	of	of	ADP
ftr-431	1319	9	jurisdiction	jurisdiction	NOUN
ftr-431	1319	10	.	.	PUNCT
ftr-431	1320	1	the	the	DET
ftr-431	1320	2	tax	tax	NOUN
ftr-431	1320	3	court	court	NOUN
ftr-431	1320	4	itself	itself	PRON
ftr-431	1320	5	recognizes	recognize	VERB
ftr-431	1320	6	that	that	SCONJ
ftr-431	1320	7	it	it	PRON
ftr-431	1320	8	can	can	AUX
ftr-431	1320	9	not	not	PART
ftr-431	1320	10	simply	simply	ADV
ftr-431	1320	11	create	create	VERB
ftr-431	1320	12	such	such	ADJ
ftr-431	1320	13	things	thing	NOUN
ftr-431	1320	14	as	as	ADP
ftr-431	1320	15	new	new	ADJ
ftr-431	1320	16	deductions	deduction	NOUN
ftr-431	1320	17	or	or	CCONJ
ftr-431	1320	18	exclusions	exclusion	NOUN
ftr-431	1320	19	from	from	ADP
ftr-431	1320	20	income	income	NOUN
ftr-431	1320	21	through	through	ADP
ftr-431	1320	22	the	the	DET
ftr-431	1320	23	use	use	NOUN
ftr-431	1320	24	of	of	ADP
ftr-431	1320	25	equity	equity	NOUN
ftr-431	1320	26	.	.	PUNCT
ftr-431	1321	1	professor	professor	PROPN
ftr-431	1321	2	harold	harold	PROPN
ftr-431	1321	3	dubroff320	dubroff320	PROPN
ftr-431	1321	4	aptly	aptly	ADV
ftr-431	1321	5	terms	term	VERB
ftr-431	1321	6	such	such	ADJ
ftr-431	1321	7	taxpayer	taxpayer	NOUN
ftr-431	1321	8	requests	request	NOUN
ftr-431	1321	9	as	as	ADP
ftr-431	1321	10	“	"	PUNCT
ftr-431	1321	11	pleas	plea	NOUN
ftr-431	1321	12	for	for	ADP
ftr-431	1321	13	remedial	remedial	ADJ
ftr-431	1321	14	legislation	legislation	NOUN
ftr-431	1321	15	.	.	PUNCT
ftr-431	1321	16	”	"	PUNCT
ftr-431	1322	1	such321	such321	PROPN
ftr-431	1322	2	pleas	plea	NOUN
ftr-431	1322	3	must	must	AUX
ftr-431	1322	4	be	be	AUX
ftr-431	1322	5	directed	direct	VERB
ftr-431	1322	6	to	to	ADP
ftr-431	1322	7	congress	congress	PROPN
ftr-431	1322	8	,	,	PUNCT
ftr-431	1322	9	not	not	PART
ftr-431	1322	10	a	a	DET
ftr-431	1322	11	court	court	NOUN
ftr-431	1322	12	–	–	PUNCT
ftr-431	1322	13	not	not	PART
ftr-431	1322	14	even	even	ADV
ftr-431	1322	15	an	an	DET
ftr-431	1322	16	article	article	NOUN
ftr-431	1322	17	iii	iii	NUM
ftr-431	1322	18	court	court	NOUN
ftr-431	1322	19	.	.	PUNCT
ftr-431	1323	1	courts	court	NOUN
ftr-431	1323	2	have	have	VERB
ftr-431	1323	3	no	no	DET
ftr-431	1323	4	power	power	NOUN
ftr-431	1323	5	to	to	PART
ftr-431	1323	6	enact	enact	VERB
ftr-431	1323	7	statutes	statute	NOUN
ftr-431	1323	8	.	.	PUNCT
ftr-431	1324	1	the	the	DET
ftr-431	1324	2	second	second	ADJ
ftr-431	1324	3	category	category	NOUN
ftr-431	1324	4	involves	involve	VERB
ftr-431	1324	5	a	a	DET
ftr-431	1324	6	jurisdictional	jurisdictional	ADJ
ftr-431	1324	7	grant	grant	NOUN
ftr-431	1324	8	by	by	ADP
ftr-431	1324	9	congress	congress	PROPN
ftr-431	1324	10	.	.	PUNCT
ftr-431	1325	1	as	as	SCONJ
ftr-431	1325	2	discussed	discuss	VERB
ftr-431	1325	3	above	above	ADV
ftr-431	1325	4	,	,	PUNCT
ftr-431	1325	5	in	in	ADP
ftr-431	1325	6	cases	case	NOUN
ftr-431	1325	7	in	in	ADP
ftr-431	1325	8	which	which	PRON
ftr-431	1325	9	congress	congress	PROPN
ftr-431	1325	10	has	have	AUX
ftr-431	1325	11	expressly	expressly	ADV
ftr-431	1325	12	granted	grant	VERB
ftr-431	1325	13	the	the	DET
ftr-431	1325	14	tax	tax	NOUN
ftr-431	1325	15	court	court	NOUN
ftr-431	1325	16	authority	authority	NOUN
ftr-431	1325	17	to	to	PART
ftr-431	1325	18	do	do	AUX
ftr-431	1325	19	equity	equity	NOUN
ftr-431	1325	20	,	,	PUNCT
ftr-431	1325	21	the	the	DET
ftr-431	1325	22	tax	tax	NOUN
ftr-431	1325	23	court	court	NOUN
ftr-431	1325	24	presumptively	presumptively	ADV
ftr-431	1325	25	may	may	AUX
ftr-431	1325	26	do	do	VERB
ftr-431	1325	27	so	so	ADV
ftr-431	1325	28	.	.	PUNCT
ftr-431	1326	1	that	that	PRON
ftr-431	1326	2	is	is	ADV
ftr-431	1326	3	,	,	PUNCT
ftr-431	1326	4	an	an	DET
ftr-431	1326	5	express	express	ADJ
ftr-431	1326	6	statutory	statutory	ADJ
ftr-431	1326	7	grant	grant	NOUN
ftr-431	1326	8	of	of	ADP
ftr-431	1326	9	equitable	equitable	ADJ
ftr-431	1326	10	power	power	NOUN
ftr-431	1326	11	to	to	ADP
ftr-431	1326	12	an	an	DET
ftr-431	1326	13	article	article	NOUN
ftr-431	1326	14	i	i	PRON
ftr-431	1326	15	court	court	NOUN
ftr-431	1326	16	is	be	AUX
ftr-431	1326	17	presumptively	presumptively	ADV
ftr-431	1326	18	constitutional	constitutional	ADJ
ftr-431	1326	19	.	.	PUNCT
ftr-431	1327	1	the	the	DET
ftr-431	1327	2	declaratory	declaratory	ADJ
ftr-431	1327	3	judgment	judgment	NOUN
ftr-431	1327	4	action	action	NOUN
ftr-431	1327	5	available	available	ADJ
ftr-431	1327	6	in	in	ADP
ftr-431	1327	7	certain	certain	ADJ
ftr-431	1327	8	tax	tax	NOUN
ftr-431	1327	9	court	court	NOUN
ftr-431	1327	10	cases	case	NOUN
ftr-431	1327	11	falls	fall	VERB
ftr-431	1327	12	in	in	ADP
ftr-431	1327	13	this	this	DET
ftr-431	1327	14	category	category	NOUN
ftr-431	1327	15	.	.	PUNCT
ftr-431	1328	1	considering	consider	VERB
ftr-431	1328	2	the	the	DET
ftr-431	1328	3	equities	equity	NOUN
ftr-431	1328	4	in322	in322	PROPN
ftr-431	1328	5	providing	provide	VERB
ftr-431	1328	6	innocent	innocent	ADJ
ftr-431	1328	7	spouse	spouse	NOUN
ftr-431	1328	8	relief	relief	NOUN
ftr-431	1328	9	and	and	CCONJ
ftr-431	1328	10	equitable	equitable	ADJ
ftr-431	1328	11	tolling	tolling	NOUN
ftr-431	1328	12	of	of	ADP
ftr-431	1328	13	the	the	DET
ftr-431	1328	14	statute	statute	NOUN
ftr-431	1328	15	of	of	ADP
ftr-431	1328	16	limitations	limitation	NOUN
ftr-431	1328	17	may	may	AUX
ftr-431	1328	18	be	be	AUX
ftr-431	1328	19	additional	additional	ADJ
ftr-431	1328	20	examples.323	examples.323	ADJ
ftr-431	1328	21	the	the	DET
ftr-431	1328	22	third	third	ADJ
ftr-431	1328	23	category	category	NOUN
ftr-431	1328	24	,	,	PUNCT
ftr-431	1328	25	a	a	DET
ftr-431	1328	26	variation	variation	NOUN
ftr-431	1328	27	on	on	ADP
ftr-431	1328	28	the	the	DET
ftr-431	1328	29	second	second	NOUN
ftr-431	1328	30	,	,	PUNCT
ftr-431	1328	31	involves	involve	VERB
ftr-431	1328	32	instances	instance	NOUN
ftr-431	1328	33	in	in	ADP
ftr-431	1328	34	which	which	PRON
ftr-431	1328	35	the	the	DET
ftr-431	1328	36	governing	govern	VERB
ftr-431	1328	37	statute	statute	NOUN
ftr-431	1328	38	requires	require	VERB
ftr-431	1328	39	interpretation	interpretation	NOUN
ftr-431	1328	40	to	to	PART
ftr-431	1328	41	ascertain	ascertain	VERB
ftr-431	1328	42	its	its	PRON
ftr-431	1328	43	intent	intent	NOUN
ftr-431	1328	44	.	.	PUNCT
ftr-431	1329	1	in	in	ADP
ftr-431	1329	2	section	section	NOUN
ftr-431	1329	3	6015(e	6015(e	NOUN
ftr-431	1329	4	)	)	PUNCT
ftr-431	1329	5	,	,	PUNCT
ftr-431	1329	6	congress	congress	PROPN
ftr-431	1329	7	expressly	expressly	ADV
ftr-431	1329	8	gave	give	VERB
ftr-431	1329	9	the	the	DET
ftr-431	1329	10	tax	tax	NOUN
ftr-431	1329	11	court	court	NOUN
ftr-431	1329	12	jurisdiction	jurisdiction	NOUN
ftr-431	1329	13	over	over	ADP
ftr-431	1329	14	irs	irs	PROPN
ftr-431	1329	15	denials	denial	NOUN
ftr-431	1329	16	of	of	ADP
ftr-431	1329	17	relief	relief	NOUN
ftr-431	1329	18	under	under	ADP
ftr-431	1329	19	section	section	NOUN
ftr-431	1329	20	6015(b	6015(b	PROPN
ftr-431	1329	21	)	)	PUNCT
ftr-431	1330	1	and	and	CCONJ
ftr-431	1330	2	(	(	PUNCT
ftr-431	1330	3	c	c	NOUN
ftr-431	1330	4	)	)	PUNCT
ftr-431	1330	5	,	,	PUNCT
ftr-431	1330	6	but	but	CCONJ
ftr-431	1330	7	was	be	AUX
ftr-431	1330	8	silent	silent	ADJ
ftr-431	1330	9	as	as	ADP
ftr-431	1330	10	to	to	ADP
ftr-431	1330	11	whether	whether	SCONJ
ftr-431	1330	12	the	the	DET
ftr-431	1330	13	320	320	NUM
ftr-431	1330	14	.	.	PUNCT
ftr-431	1330	15	see	see	VERB
ftr-431	1330	16	paxman	paxman	PROPN
ftr-431	1330	17	v.	v.	ADP
ftr-431	1330	18	commissioner	commissioner	PROPN
ftr-431	1330	19	,	,	PUNCT
ftr-431	1330	20	50	50	NUM
ftr-431	1330	21	t.c	t.c	PROPN
ftr-431	1330	22	.	.	PROPN
ftr-431	1330	23	567	567	NUM
ftr-431	1330	24	,	,	PUNCT
ftr-431	1330	25	576	576	NUM
ftr-431	1330	26	(	(	PUNCT
ftr-431	1330	27	1968	1968	NUM
ftr-431	1330	28	)	)	PUNCT
ftr-431	1330	29	(	(	PUNCT
ftr-431	1330	30	tax	tax	NOUN
ftr-431	1330	31	court	court	NOUN
ftr-431	1330	32	could	could	AUX
ftr-431	1330	33	not	not	PART
ftr-431	1330	34	authorize	authorize	VERB
ftr-431	1330	35	an	an	DET
ftr-431	1330	36	equitable	equitable	ADJ
ftr-431	1330	37	deduction	deduction	NOUN
ftr-431	1330	38	for	for	ADP
ftr-431	1330	39	home	home	NOUN
ftr-431	1330	40	improvements	improvement	NOUN
ftr-431	1330	41	to	to	PART
ftr-431	1330	42	offset	offset	VERB
ftr-431	1330	43	gross	gross	ADJ
ftr-431	1330	44	income	income	NOUN
ftr-431	1330	45	from	from	ADP
ftr-431	1330	46	a	a	DET
ftr-431	1330	47	prize	prize	NOUN
ftr-431	1330	48	awarded	award	VERB
ftr-431	1330	49	based	base	VERB
ftr-431	1330	50	on	on	ADP
ftr-431	1330	51	the	the	DET
ftr-431	1330	52	improvements	improvement	NOUN
ftr-431	1330	53	)	)	PUNCT
ftr-431	1330	54	.	.	PUNCT
ftr-431	1331	1	the	the	DET
ftr-431	1331	2	court	court	NOUN
ftr-431	1331	3	stated	state	VERB
ftr-431	1331	4	,	,	PUNCT
ftr-431	1331	5	[	[	X
ftr-431	1331	6	w]e	w]e	NOUN
ftr-431	1331	7	do	do	AUX
ftr-431	1331	8	not	not	PART
ftr-431	1331	9	regard	regard	VERB
ftr-431	1331	10	it	it	PRON
ftr-431	1331	11	as	as	ADP
ftr-431	1331	12	necessary	necessary	ADJ
ftr-431	1331	13	to	to	PART
ftr-431	1331	14	discuss	discuss	VERB
ftr-431	1331	15	the	the	DET
ftr-431	1331	16	question	question	NOUN
ftr-431	1331	17	whether	whether	SCONJ
ftr-431	1331	18	the	the	DET
ftr-431	1331	19	allowance	allowance	NOUN
ftr-431	1331	20	of	of	ADP
ftr-431	1331	21	deduction	deduction	NOUN
ftr-431	1331	22	would	would	AUX
ftr-431	1331	23	or	or	CCONJ
ftr-431	1331	24	would	would	AUX
ftr-431	1331	25	not	not	PART
ftr-431	1331	26	be	be	AUX
ftr-431	1331	27	equitable	equitable	ADJ
ftr-431	1331	28	,	,	PUNCT
ftr-431	1331	29	it	it	PRON
ftr-431	1331	30	being	be	AUX
ftr-431	1331	31	our	our	PRON
ftr-431	1331	32	opinion	opinion	NOUN
ftr-431	1331	33	that	that	SCONJ
ftr-431	1331	34	it	it	PRON
ftr-431	1331	35	is	be	AUX
ftr-431	1331	36	sufficient	sufficient	ADJ
ftr-431	1331	37	to	to	PART
ftr-431	1331	38	say	say	VERB
ftr-431	1331	39	that	that	SCONJ
ftr-431	1331	40	not	not	PART
ftr-431	1331	41	only	only	ADV
ftr-431	1331	42	is	be	AUX
ftr-431	1331	43	the	the	DET
ftr-431	1331	44	tax	tax	NOUN
ftr-431	1331	45	court	court	NOUN
ftr-431	1331	46	not	not	PART
ftr-431	1331	47	a	a	DET
ftr-431	1331	48	court	court	NOUN
ftr-431	1331	49	of	of	ADP
ftr-431	1331	50	equity	equity	NOUN
ftr-431	1331	51	but	but	CCONJ
ftr-431	1331	52	that	that	SCONJ
ftr-431	1331	53	petitioners	petitioner	NOUN
ftr-431	1331	54	,	,	PUNCT
ftr-431	1331	55	in	in	ADP
ftr-431	1331	56	effect	effect	NOUN
ftr-431	1331	57	,	,	PUNCT
ftr-431	1331	58	are	be	AUX
ftr-431	1331	59	asking	ask	VERB
ftr-431	1331	60	us	we	PRON
ftr-431	1331	61	to	to	PART
ftr-431	1331	62	legislate	legislate	VERB
ftr-431	1331	63	changes	change	NOUN
ftr-431	1331	64	in	in	ADP
ftr-431	1331	65	the	the	DET
ftr-431	1331	66	statute	statute	NOUN
ftr-431	1331	67	as	as	SCONJ
ftr-431	1331	68	enacted	enact	VERB
ftr-431	1331	69	by	by	ADP
ftr-431	1331	70	congress	congress	PROPN
ftr-431	1331	71	.	.	PUNCT
ftr-431	1332	1	the	the	DET
ftr-431	1332	2	proper	proper	ADJ
ftr-431	1332	3	forum	forum	NOUN
ftr-431	1332	4	for	for	ADP
ftr-431	1332	5	a	a	DET
ftr-431	1332	6	petition	petition	NOUN
ftr-431	1332	7	or	or	CCONJ
ftr-431	1332	8	plea	plea	NOUN
ftr-431	1332	9	of	of	ADP
ftr-431	1332	10	that	that	DET
ftr-431	1332	11	kind	kind	NOUN
ftr-431	1332	12	is	be	AUX
ftr-431	1332	13	congress	congress	PROPN
ftr-431	1332	14	.	.	PUNCT
ftr-431	1333	1	the	the	DET
ftr-431	1333	2	power	power	NOUN
ftr-431	1333	3	to	to	PART
ftr-431	1333	4	legislate	legislate	VERB
ftr-431	1333	5	is	be	AUX
ftr-431	1333	6	exclusively	exclusively	ADV
ftr-431	1333	7	the	the	DET
ftr-431	1333	8	power	power	NOUN
ftr-431	1333	9	of	of	ADP
ftr-431	1333	10	congress	congress	PROPN
ftr-431	1333	11	and	and	CCONJ
ftr-431	1333	12	not	not	PART
ftr-431	1333	13	of	of	ADP
ftr-431	1333	14	this	this	DET
ftr-431	1333	15	court	court	NOUN
ftr-431	1333	16	or	or	CCONJ
ftr-431	1333	17	any	any	DET
ftr-431	1333	18	other	other	ADJ
ftr-431	1333	19	court	court	NOUN
ftr-431	1333	20	.	.	PUNCT
ftr-431	1334	1	i	i	PRON
ftr-431	1334	2	d.	d.	PROPN
ftr-431	1334	3	at	at	ADP
ftr-431	1334	4	576	576	NUM
ftr-431	1334	5	-	-	SYM
ftr-431	1334	6	77	77	NUM
ftr-431	1334	7	.	.	NOUN
ftr-431	1335	1	321	321	NUM
ftr-431	1335	2	.	.	X
ftr-431	1335	3	dubroff	dubroff	PROPN
ftr-431	1335	4	,	,	PUNCT
ftr-431	1335	5	supra	supra	PROPN
ftr-431	1335	6	note	note	PROPN
ftr-431	1335	7	62	62	NUM
ftr-431	1335	8	,	,	PUNCT
ftr-431	1335	9	at	at	ADP
ftr-431	1335	10	483	483	NUM
ftr-431	1335	11	.	.	PUNCT
ftr-431	1336	1	322	322	NUM
ftr-431	1336	2	.	.	PUNCT
ftr-431	1337	1	see	see	VERB
ftr-431	1337	2	,	,	PUNCT
ftr-431	1337	3	e.g.	e.g.	ADV
ftr-431	1337	4	,	,	PUNCT
ftr-431	1337	5	green	green	PROPN
ftr-431	1337	6	v.	v.	ADP
ftr-431	1337	7	mansour	mansour	PROPN
ftr-431	1337	8	,	,	PUNCT
ftr-431	1337	9	474	474	PROPN
ftr-431	1337	10	u.s	u.s	PROPN
ftr-431	1337	11	.	.	PROPN
ftr-431	1337	12	64	64	NUM
ftr-431	1337	13	,	,	PUNCT
ftr-431	1337	14	72	72	NUM
ftr-431	1337	15	(	(	PUNCT
ftr-431	1337	16	1985	1985	NUM
ftr-431	1337	17	)	)	PUNCT
ftr-431	1337	18	(	(	PUNCT
ftr-431	1337	19	“	"	PUNCT
ftr-431	1337	20	the	the	DET
ftr-431	1337	21	propriety	propriety	NOUN
ftr-431	1337	22	of	of	ADP
ftr-431	1337	23	issuing	issue	VERB
ftr-431	1337	24	a	a	DET
ftr-431	1337	25	declaratory	declaratory	ADJ
ftr-431	1337	26	judgment	judgment	NOUN
ftr-431	1337	27	may	may	AUX
ftr-431	1337	28	depend	depend	VERB
ftr-431	1337	29	upon	upon	SCONJ
ftr-431	1337	30	equitable	equitable	ADJ
ftr-431	1337	31	considerations	consideration	NOUN
ftr-431	1337	32	”	"	PUNCT
ftr-431	1337	33	)	)	PUNCT
ftr-431	1337	34	;	;	PUNCT
ftr-431	1337	35	abbott	abbott	PROPN
ftr-431	1337	36	labs	labs	PROPN
ftr-431	1337	37	.	.	PUNCT
ftr-431	1338	1	v.	v.	ADP
ftr-431	1338	2	gardner	gardner	PROPN
ftr-431	1338	3	,	,	PUNCT
ftr-431	1338	4	387	387	NUM
ftr-431	1338	5	u.s	u.s	PROPN
ftr-431	1338	6	.	.	PROPN
ftr-431	1338	7	136	136	NUM
ftr-431	1338	8	,	,	PUNCT
ftr-431	1338	9	155	155	NUM
ftr-431	1338	10	(	(	PUNCT
ftr-431	1338	11	1967	1967	NUM
ftr-431	1338	12	)	)	PUNCT
ftr-431	1338	13	(	(	PUNCT
ftr-431	1338	14	“	"	PUNCT
ftr-431	1338	15	the	the	DET
ftr-431	1338	16	declaratory	declaratory	ADJ
ftr-431	1338	17	judgment	judgment	NOUN
ftr-431	1338	18	and	and	CCONJ
ftr-431	1338	19	injunctive	injunctive	ADJ
ftr-431	1338	20	remedies	remedy	NOUN
ftr-431	1338	21	are	be	AUX
ftr-431	1338	22	equitable	equitable	ADJ
ftr-431	1338	23	in	in	ADP
ftr-431	1338	24	nature	nature	NOUN
ftr-431	1338	25	,	,	PUNCT
ftr-431	1338	26	and	and	CCONJ
ftr-431	1338	27	other	other	ADJ
ftr-431	1338	28	equitable	equitable	ADJ
ftr-431	1338	29	defenses	defense	NOUN
ftr-431	1338	30	may	may	AUX
ftr-431	1338	31	be	be	AUX
ftr-431	1338	32	interposed	interpose	VERB
ftr-431	1338	33	.	.	PUNCT
ftr-431	1338	34	”	"	PUNCT
ftr-431	1338	35	)	)	PUNCT
ftr-431	1338	36	;	;	PUNCT
ftr-431	1338	37	see	see	VERB
ftr-431	1338	38	also	also	ADV
ftr-431	1338	39	charles	charles	PROPN
ftr-431	1338	40	a.	a.	PROPN
ftr-431	1338	41	rees	rees	PROPN
ftr-431	1338	42	,	,	PUNCT
ftr-431	1338	43	preserved	preserve	VERB
ftr-431	1338	44	or	or	CCONJ
ftr-431	1338	45	pickled	pickle	VERB
ftr-431	1338	46	?	?	PUNCT
ftr-431	1338	47	:	:	PUNCT
ftr-431	1339	1	the	the	DET
ftr-431	1339	2	right	right	NOUN
ftr-431	1339	3	to	to	ADP
ftr-431	1339	4	trial	trial	NOUN
ftr-431	1339	5	by	by	ADP
ftr-431	1339	6	jury	jury	NOUN
ftr-431	1339	7	after	after	ADP
ftr-431	1339	8	the	the	DET
ftr-431	1339	9	merger	merger	NOUN
ftr-431	1339	10	of	of	ADP
ftr-431	1339	11	law	law	NOUN
ftr-431	1339	12	and	and	CCONJ
ftr-431	1339	13	equity	equity	NOUN
ftr-431	1339	14	in	in	ADP
ftr-431	1339	15	maryland	maryland	PROPN
ftr-431	1339	16	,	,	PUNCT
ftr-431	1339	17	26	26	NUM
ftr-431	1339	18	u.	u.	PROPN
ftr-431	1339	19	balt	balt	PROPN
ftr-431	1339	20	.	.	PUNCT
ftr-431	1340	1	l.	l.	PROPN
ftr-431	1340	2	rev	rev	PROPN
ftr-431	1340	3	.	.	PROPN
ftr-431	1340	4	301	301	NUM
ftr-431	1340	5	,	,	PUNCT
ftr-431	1340	6	451	451	NUM
ftr-431	1340	7	(	(	PUNCT
ftr-431	1340	8	1997	1997	NUM
ftr-431	1340	9	)	)	PUNCT
ftr-431	1340	10	(	(	PUNCT
ftr-431	1340	11	“	"	PUNCT
ftr-431	1340	12	before	before	ADP
ftr-431	1340	13	the	the	DET
ftr-431	1340	14	merger	merger	NOUN
ftr-431	1340	15	of	of	ADP
ftr-431	1340	16	law	law	NOUN
ftr-431	1340	17	and	and	CCONJ
ftr-431	1340	18	equity	equity	NOUN
ftr-431	1340	19	,	,	PUNCT
ftr-431	1340	20	the	the	DET
ftr-431	1340	21	declaratory	declaratory	ADJ
ftr-431	1340	22	judgment	judgment	NOUN
ftr-431	1340	23	was	be	AUX
ftr-431	1340	24	available	available	ADJ
ftr-431	1340	25	at	at	ADP
ftr-431	1340	26	law	law	NOUN
ftr-431	1340	27	as	as	ADV
ftr-431	1340	28	well	well	ADV
ftr-431	1340	29	as	as	ADP
ftr-431	1340	30	in	in	ADP
ftr-431	1340	31	equity	equity	NOUN
ftr-431	1340	32	.	.	PUNCT
ftr-431	1341	1	after	after	ADP
ftr-431	1341	2	merger	merger	NOUN
ftr-431	1341	3	,	,	PUNCT
ftr-431	1341	4	the	the	DET
ftr-431	1341	5	declaratory	declaratory	ADJ
ftr-431	1341	6	judgment	judgment	NOUN
ftr-431	1341	7	is	be	AUX
ftr-431	1341	8	difficult	difficult	ADJ
ftr-431	1341	9	to	to	PART
ftr-431	1341	10	characterize	characterize	VERB
ftr-431	1341	11	as	as	ADP
ftr-431	1341	12	being	be	AUX
ftr-431	1341	13	either	either	CCONJ
ftr-431	1341	14	legal	legal	ADJ
ftr-431	1341	15	or	or	CCONJ
ftr-431	1341	16	equitable	equitable	ADJ
ftr-431	1341	17	.	.	PUNCT
ftr-431	1341	18	”	"	PUNCT
ftr-431	1341	19	)	)	PUNCT
ftr-431	1341	20	(	(	PUNCT
ftr-431	1341	21	footnotes	footnote	NOUN
ftr-431	1341	22	omitted	omit	VERB
ftr-431	1341	23	)	)	PUNCT
ftr-431	1341	24	.	.	PUNCT
ftr-431	1342	1	323	323	NUM
ftr-431	1342	2	.	.	PUNCT
ftr-431	1343	1	irc	irc	AUX
ftr-431	1343	2	§	§	PROPN
ftr-431	1343	3	6511(h	6511(h	PROPN
ftr-431	1343	4	)	)	PUNCT
ftr-431	1343	5	does	do	AUX
ftr-431	1343	6	not	not	PART
ftr-431	1343	7	itself	itself	PRON
ftr-431	1343	8	mention	mention	VERB
ftr-431	1343	9	the	the	DET
ftr-431	1343	10	words	word	NOUN
ftr-431	1343	11	“	"	PUNCT
ftr-431	1343	12	equity	equity	NOUN
ftr-431	1343	13	”	"	PUNCT
ftr-431	1343	14	or	or	CCONJ
ftr-431	1343	15	“	"	PUNCT
ftr-431	1343	16	equitable	equitable	ADJ
ftr-431	1343	17	.	.	PUNCT
ftr-431	1343	18	”	"	PUNCT
ftr-431	1344	1	it	it	PRON
ftr-431	1344	2	is	be	AUX
ftr-431	1344	3	entitled	entitle	VERB
ftr-431	1344	4	,	,	PUNCT
ftr-431	1344	5	“	"	PUNCT
ftr-431	1344	6	[	[	X
ftr-431	1344	7	r]unning	r]unning	NOUN
ftr-431	1344	8	of	of	ADP
ftr-431	1344	9	periods	period	NOUN
ftr-431	1344	10	of	of	ADP
ftr-431	1344	11	limitation	limitation	NOUN
ftr-431	1344	12	suspended	suspend	VERB
ftr-431	1344	13	while	while	SCONJ
ftr-431	1344	14	taxpayer	taxpayer	NOUN
ftr-431	1344	15	is	be	AUX
ftr-431	1344	16	unable	unable	ADJ
ftr-431	1344	17	to	to	PART
ftr-431	1344	18	manage	manage	VERB
ftr-431	1344	19	financial	financial	ADJ
ftr-431	1344	20	affairs	affair	NOUN
ftr-431	1344	21	due	due	ADP
ftr-431	1344	22	to	to	ADP
ftr-431	1344	23	disability	disability	NOUN
ftr-431	1344	24	,	,	PUNCT
ftr-431	1344	25	”	"	PUNCT
ftr-431	1344	26	and	and	CCONJ
ftr-431	1344	27	provides	provide	VERB
ftr-431	1344	28	guidelines	guideline	NOUN
ftr-431	1344	29	for	for	ADP
ftr-431	1344	30	such	such	DET
ftr-431	1344	31	a	a	DET
ftr-431	1344	32	suspension	suspension	NOUN
ftr-431	1344	33	.	.	PUNCT
ftr-431	1345	1	see	see	VERB
ftr-431	1345	2	irc	irc	PROPN
ftr-431	1345	3	§	§	PROPN
ftr-431	1345	4	6511(h	6511(h	NOUN
ftr-431	1345	5	)	)	PUNCT
ftr-431	1345	6	.	.	PUNCT
ftr-431	1346	1	it	it	PRON
ftr-431	1346	2	is	be	AUX
ftr-431	1346	3	the	the	DET
ftr-431	1346	4	supreme	supreme	PROPN
ftr-431	1346	5	court	court	PROPN
ftr-431	1346	6	case	case	NOUN
ftr-431	1346	7	that	that	PRON
ftr-431	1346	8	was	be	AUX
ftr-431	1346	9	overruled	overrule	VERB
ftr-431	1346	10	by	by	ADP
ftr-431	1346	11	§	§	PROPN
ftr-431	1346	12	6511(h	6511(h	PROPN
ftr-431	1346	13	)	)	PUNCT
ftr-431	1346	14	that	that	PRON
ftr-431	1346	15	used	use	VERB
ftr-431	1346	16	the	the	DET
ftr-431	1346	17	term	term	NOUN
ftr-431	1346	18	“	"	PUNCT
ftr-431	1346	19	equitable	equitable	ADJ
ftr-431	1346	20	tolling	tolling	NOUN
ftr-431	1346	21	.	.	PUNCT
ftr-431	1346	22	”	"	PUNCT
ftr-431	1347	1	see	see	VERB
ftr-431	1347	2	united	united	PROPN
ftr-431	1347	3	states	states	PROPN
ftr-431	1347	4	v.	v.	ADP
ftr-431	1347	5	brockamp	brockamp	PROPN
ftr-431	1347	6	,	,	PUNCT
ftr-431	1347	7	519	519	NUM
ftr-431	1347	8	u.s	u.s	PROPN
ftr-431	1347	9	.	.	PROPN
ftr-431	1347	10	347	347	NUM
ftr-431	1347	11	,	,	PUNCT
ftr-431	1347	12	348	348	NUM
ftr-431	1347	13	(	(	PUNCT
ftr-431	1347	14	1997	1997	NUM
ftr-431	1347	15	)	)	PUNCT
ftr-431	1347	16	.	.	PUNCT
ftr-431	1348	1	400	400	NUM
ftr-431	1348	2	florida	florida	PROPN
ftr-431	1348	3	tax	tax	NOUN
ftr-431	1348	4	review	review	NOUN
ftr-431	1349	1	[	[	X
ftr-431	1349	2	vol	vol	NOUN
ftr-431	1349	3	.	.	NOUN
ftr-431	1349	4	5:5	5:5	NUM
ftr-431	1349	5	court	court	NOUN
ftr-431	1349	6	had	have	VERB
ftr-431	1349	7	such	such	ADJ
ftr-431	1349	8	jurisdiction	jurisdiction	NOUN
ftr-431	1349	9	over	over	ADP
ftr-431	1349	10	denials	denial	NOUN
ftr-431	1349	11	of	of	ADP
ftr-431	1349	12	relief	relief	NOUN
ftr-431	1349	13	under	under	ADP
ftr-431	1349	14	the	the	DET
ftr-431	1349	15	purely	purely	ADV
ftr-431	1349	16	equitable	equitable	ADJ
ftr-431	1349	17	provision	provision	NOUN
ftr-431	1349	18	,	,	PUNCT
ftr-431	1349	19	section	section	NOUN
ftr-431	1349	20	6015(f	6015(f	NUM
ftr-431	1349	21	)	)	PUNCT
ftr-431	1349	22	.	.	PUNCT
ftr-431	1350	1	the	the	DET
ftr-431	1350	2	irs	irs	PROPN
ftr-431	1350	3	and	and	CCONJ
ftr-431	1350	4	commentators	commentator	NOUN
ftr-431	1350	5	interpreted	interpret	VERB
ftr-431	1350	6	the	the	DET
ftr-431	1350	7	statute324	statute324	PROPN
ftr-431	1350	8	to	to	PART
ftr-431	1350	9	mean	mean	VERB
ftr-431	1350	10	that	that	SCONJ
ftr-431	1350	11	the	the	DET
ftr-431	1350	12	tax	tax	NOUN
ftr-431	1350	13	court	court	NOUN
ftr-431	1350	14	did	do	AUX
ftr-431	1350	15	not	not	PART
ftr-431	1350	16	have	have	VERB
ftr-431	1350	17	jurisdiction	jurisdiction	NOUN
ftr-431	1350	18	over	over	ADP
ftr-431	1350	19	section	section	PROPN
ftr-431	1350	20	6015(f	6015(f	NOUN
ftr-431	1350	21	)	)	PUNCT
ftr-431	1350	22	claims	claim	NOUN
ftr-431	1350	23	.	.	PUNCT
ftr-431	1351	1	however	however	ADV
ftr-431	1351	2	,	,	PUNCT
ftr-431	1351	3	once	once	SCONJ
ftr-431	1351	4	the	the	DET
ftr-431	1351	5	tax	tax	NOUN
ftr-431	1351	6	court	court	NOUN
ftr-431	1351	7	asserted	assert	VERB
ftr-431	1351	8	that	that	SCONJ
ftr-431	1351	9	it	it	PRON
ftr-431	1351	10	did	do	AUX
ftr-431	1351	11	have	have	VERB
ftr-431	1351	12	such325	such325	PROPN
ftr-431	1351	13	jurisdiction	jurisdiction	NOUN
ftr-431	1351	14	,	,	PUNCT
ftr-431	1351	15	the	the	DET
ftr-431	1351	16	irs	irs	PROPN
ftr-431	1351	17	acquiesced	acquiesce	VERB
ftr-431	1351	18	.	.	PUNCT
ftr-431	1352	1	yet	yet	ADV
ftr-431	1352	2	,	,	PUNCT
ftr-431	1352	3	the	the	DET
ftr-431	1352	4	tax	tax	NOUN
ftr-431	1352	5	court	court	NOUN
ftr-431	1352	6	does	do	AUX
ftr-431	1352	7	not	not	PART
ftr-431	1352	8	have326	have326	DET
ftr-431	1352	9	jurisdiction	jurisdiction	NOUN
ftr-431	1352	10	just	just	ADV
ftr-431	1352	11	because	because	SCONJ
ftr-431	1352	12	it	it	PRON
ftr-431	1352	13	says	say	VERB
ftr-431	1352	14	so	so	ADV
ftr-431	1352	15	.	.	PUNCT
ftr-431	1353	1	the	the	DET
ftr-431	1353	2	question	question	NOUN
ftr-431	1353	3	is	be	AUX
ftr-431	1353	4	whether	whether	SCONJ
ftr-431	1353	5	congress	congress	PROPN
ftr-431	1353	6	in	in	ADP
ftr-431	1353	7	fact327	fact327	PROPN
ftr-431	1353	8	authorized	authorize	VERB
ftr-431	1353	9	the	the	DET
ftr-431	1353	10	tax	tax	NOUN
ftr-431	1353	11	court	court	NOUN
ftr-431	1353	12	to	to	PART
ftr-431	1353	13	take	take	VERB
ftr-431	1353	14	jurisdiction	jurisdiction	NOUN
ftr-431	1353	15	over	over	ADP
ftr-431	1353	16	equitable	equitable	ADJ
ftr-431	1353	17	innocent	innocent	ADJ
ftr-431	1353	18	spouse	spouse	NOUN
ftr-431	1353	19	relief	relief	NOUN
ftr-431	1353	20	.	.	PUNCT
ftr-431	1354	1	if	if	SCONJ
ftr-431	1354	2	it	it	PRON
ftr-431	1354	3	did	do	VERB
ftr-431	1354	4	,	,	PUNCT
ftr-431	1354	5	then	then	ADV
ftr-431	1354	6	,	,	PUNCT
ftr-431	1354	7	as	as	ADP
ftr-431	1354	8	with	with	ADP
ftr-431	1354	9	category	category	NOUN
ftr-431	1354	10	two	two	NUM
ftr-431	1354	11	,	,	PUNCT
ftr-431	1354	12	the	the	DET
ftr-431	1354	13	grant	grant	NOUN
ftr-431	1354	14	presumptively	presumptively	ADV
ftr-431	1354	15	is	be	AUX
ftr-431	1354	16	constitutionally	constitutionally	ADV
ftr-431	1354	17	permissible	permissible	ADJ
ftr-431	1354	18	.	.	PUNCT
ftr-431	1355	1	although	although	SCONJ
ftr-431	1355	2	the	the	DET
ftr-431	1355	3	tax	tax	NOUN
ftr-431	1355	4	court	court	NOUN
ftr-431	1355	5	’s	’s	PART
ftr-431	1355	6	interpretation	interpretation	NOUN
ftr-431	1355	7	of	of	ADP
ftr-431	1355	8	section	section	NOUN
ftr-431	1355	9	6015(e	6015(e	NOUN
ftr-431	1355	10	)	)	PUNCT
ftr-431	1355	11	was	be	AUX
ftr-431	1355	12	not	not	PART
ftr-431	1355	13	the	the	DET
ftr-431	1355	14	one	one	NOUN
ftr-431	1355	15	reached	reach	VERB
ftr-431	1355	16	by	by	ADP
ftr-431	1355	17	initial	initial	ADJ
ftr-431	1355	18	commentators	commentator	NOUN
ftr-431	1355	19	,	,	PUNCT
ftr-431	1355	20	and	and	CCONJ
ftr-431	1355	21	may	may	AUX
ftr-431	1355	22	not	not	PART
ftr-431	1355	23	have	have	AUX
ftr-431	1355	24	been	be	AUX
ftr-431	1355	25	congress	congress	PROPN
ftr-431	1355	26	’s	’s	PART
ftr-431	1355	27	intent	intent	NOUN
ftr-431	1355	28	,	,	PUNCT
ftr-431	1355	29	it	it	PRON
ftr-431	1355	30	is	be	AUX
ftr-431	1355	31	a	a	DET
ftr-431	1355	32	valid	valid	ADJ
ftr-431	1355	33	reading	reading	NOUN
ftr-431	1355	34	of	of	ADP
ftr-431	1355	35	an	an	DET
ftr-431	1355	36	ambiguous	ambiguous	ADJ
ftr-431	1355	37	statute	statute	NOUN
ftr-431	1355	38	.	.	PUNCT
ftr-431	1356	1	however	however	ADV
ftr-431	1356	2	,	,	PUNCT
ftr-431	1356	3	in	in	ADP
ftr-431	1356	4	one	one	NUM
ftr-431	1356	5	case	case	NOUN
ftr-431	1356	6	,	,	PUNCT
ftr-431	1356	7	the	the	DET
ftr-431	1356	8	tax	tax	NOUN
ftr-431	1356	9	court	court	NOUN
ftr-431	1356	10	went	go	VERB
ftr-431	1356	11	so	so	ADV
ftr-431	1356	12	far	far	ADV
ftr-431	1356	13	as	as	SCONJ
ftr-431	1356	14	to	to	PART
ftr-431	1356	15	amend	amend	VERB
ftr-431	1356	16	the	the	DET
ftr-431	1356	17	taxpayer	taxpayer	NOUN
ftr-431	1356	18	’s	’s	PART
ftr-431	1356	19	petition	petition	PROPN
ftr-431	1356	20	sua	sua	PROPN
ftr-431	1356	21	sponte	sponte	PROPN
ftr-431	1356	22	to	to	PART
ftr-431	1356	23	reassert	reassert	VERB
ftr-431	1356	24	a	a	DET
ftr-431	1356	25	claim	claim	NOUN
ftr-431	1356	26	for	for	ADP
ftr-431	1356	27	innocent	innocent	ADJ
ftr-431	1356	28	spouse	spouse	NOUN
ftr-431	1356	29	relief	relief	NOUN
ftr-431	1356	30	under	under	ADP
ftr-431	1356	31	subsections	subsection	NOUN
ftr-431	1356	32	(	(	PUNCT
ftr-431	1356	33	b	b	NOUN
ftr-431	1356	34	)	)	PUNCT
ftr-431	1356	35	and	and	CCONJ
ftr-431	1356	36	(	(	PUNCT
ftr-431	1356	37	c	c	NOUN
ftr-431	1356	38	)	)	PUNCT
ftr-431	1356	39	,	,	PUNCT
ftr-431	1356	40	despite	despite	SCONJ
ftr-431	1356	41	the	the	DET
ftr-431	1356	42	taxpayer	taxpayer	NOUN
ftr-431	1356	43	’s	’s	PART
ftr-431	1356	44	concession	concession	NOUN
ftr-431	1356	45	at	at	ADP
ftr-431	1356	46	trial	trial	NOUN
ftr-431	1356	47	that	that	SCONJ
ftr-431	1356	48	she	she	PRON
ftr-431	1356	49	was	be	AUX
ftr-431	1356	50	not	not	PART
ftr-431	1356	51	eligible	eligible	ADJ
ftr-431	1356	52	for	for	ADP
ftr-431	1356	53	relief	relief	NOUN
ftr-431	1356	54	under	under	ADP
ftr-431	1356	55	those	those	DET
ftr-431	1356	56	subsections	subsection	NOUN
ftr-431	1356	57	.	.	PUNCT
ftr-431	1357	1	this	this	PRON
ftr-431	1357	2	seems	seem	VERB
ftr-431	1357	3	to	to	PART
ftr-431	1357	4	go	go	VERB
ftr-431	1357	5	further	far	ADV
ftr-431	1357	6	than	than	SCONJ
ftr-431	1357	7	congress	congress	PROPN
ftr-431	1357	8	intended	intend	VERB
ftr-431	1357	9	;	;	PUNCT
ftr-431	1357	10	it	it	PRON
ftr-431	1357	11	is	be	AUX
ftr-431	1357	12	unlikely328	unlikely328	PROPN
ftr-431	1357	13	it	it	PRON
ftr-431	1357	14	intended	intend	VERB
ftr-431	1357	15	that	that	SCONJ
ftr-431	1357	16	the	the	DET
ftr-431	1357	17	tax	tax	NOUN
ftr-431	1357	18	court	court	NOUN
ftr-431	1357	19	consider	consider	VERB
ftr-431	1357	20	section	section	NOUN
ftr-431	1357	21	6015(f	6015(f	NOUN
ftr-431	1357	22	)	)	PUNCT
ftr-431	1357	23	claims	claim	VERB
ftr-431	1357	24	when	when	SCONJ
ftr-431	1357	25	neither	neither	DET
ftr-431	1357	26	section	section	NOUN
ftr-431	1357	27	6015(b	6015(b	NOUN
ftr-431	1357	28	)	)	PUNCT
ftr-431	1357	29	or	or	CCONJ
ftr-431	1357	30	(	(	PUNCT
ftr-431	1357	31	c	c	X
ftr-431	1357	32	)	)	PUNCT
ftr-431	1357	33	were	be	AUX
ftr-431	1357	34	in	in	ADP
ftr-431	1357	35	issue	issue	NOUN
ftr-431	1357	36	.	.	PUNCT
ftr-431	1358	1	nonetheless	nonetheless	ADV
ftr-431	1358	2	,	,	PUNCT
ftr-431	1358	3	congress	congress	PROPN
ftr-431	1358	4	hinged	hinge	VERB
ftr-431	1358	5	section	section	NOUN
ftr-431	1358	6	6015	6015	NUM
ftr-431	1358	7	jurisdiction	jurisdiction	NOUN
ftr-431	1358	8	on	on	ADP
ftr-431	1358	9	the	the	DET
ftr-431	1358	10	taxpayer	taxpayer	NOUN
ftr-431	1358	11	’s	’s	PART
ftr-431	1358	12	election	election	NOUN
ftr-431	1358	13	of	of	ADP
ftr-431	1358	14	section	section	NOUN
ftr-431	1358	15	6015(b	6015(b	PROPN
ftr-431	1358	16	)	)	PUNCT
ftr-431	1358	17	or	or	CCONJ
ftr-431	1358	18	(	(	PUNCT
ftr-431	1358	19	c	c	NOUN
ftr-431	1358	20	)	)	PUNCT
ftr-431	1358	21	relief	relief	NOUN
ftr-431	1358	22	,	,	PUNCT
ftr-431	1358	23	not	not	PART
ftr-431	1358	24	the	the	DET
ftr-431	1358	25	taxpayer	taxpayer	NOUN
ftr-431	1358	26	’s	’s	PART
ftr-431	1358	27	maintenance	maintenance	NOUN
ftr-431	1358	28	of	of	ADP
ftr-431	1358	29	eligibility	eligibility	NOUN
ftr-431	1358	30	for	for	ADP
ftr-431	1358	31	that	that	DET
ftr-431	1358	32	relief	relief	NOUN
ftr-431	1358	33	.	.	PUNCT
ftr-431	1359	1	thus	thus	ADV
ftr-431	1359	2	,	,	PUNCT
ftr-431	1359	3	the	the	DET
ftr-431	1359	4	tax	tax	NOUN
ftr-431	1359	5	court	court	NOUN
ftr-431	1359	6	’s	’s	PART
ftr-431	1359	7	jurisdictional	jurisdictional	ADJ
ftr-431	1359	8	approach	approach	NOUN
ftr-431	1359	9	remains	remain	VERB
ftr-431	1359	10	within	within	ADP
ftr-431	1359	11	the	the	DET
ftr-431	1359	12	letter	letter	NOUN
ftr-431	1359	13	of	of	ADP
ftr-431	1359	14	the	the	DET
ftr-431	1359	15	statute	statute	NOUN
ftr-431	1359	16	.	.	PUNCT
ftr-431	1360	1	there	there	PRON
ftr-431	1360	2	have	have	AUX
ftr-431	1360	3	not	not	PART
ftr-431	1360	4	yet	yet	ADV
ftr-431	1360	5	been	be	AUX
ftr-431	1360	6	appellate	appellate	ADJ
ftr-431	1360	7	decisions	decision	NOUN
ftr-431	1360	8	on	on	ADP
ftr-431	1360	9	this	this	DET
ftr-431	1360	10	issue	issue	NOUN
ftr-431	1360	11	,	,	PUNCT
ftr-431	1360	12	and	and	CCONJ
ftr-431	1360	13	considering	consider	VERB
ftr-431	1360	14	the	the	DET
ftr-431	1360	15	irs	irs	PROPN
ftr-431	1360	16	’s	’s	PART
ftr-431	1360	17	acquiescence	acquiescence	NOUN
ftr-431	1360	18	,	,	PUNCT
ftr-431	1360	19	there	there	PRON
ftr-431	1360	20	are	be	VERB
ftr-431	1360	21	unlikely	unlikely	ADJ
ftr-431	1360	22	to	to	PART
ftr-431	1360	23	be	be	AUX
ftr-431	1360	24	any	any	PRON
ftr-431	1360	25	anytime	anytime	NOUN
ftr-431	1360	26	soon	soon	ADV
ftr-431	1360	27	.	.	PUNCT
ftr-431	1361	1	in	in	ADP
ftr-431	1361	2	addition	addition	NOUN
ftr-431	1361	3	,	,	PUNCT
ftr-431	1361	4	the	the	DET
ftr-431	1361	5	tax	tax	NOUN
ftr-431	1361	6	court	court	NOUN
ftr-431	1361	7	does	do	AUX
ftr-431	1361	8	have	have	VERB
ftr-431	1361	9	a	a	DET
ftr-431	1361	10	track	track	NOUN
ftr-431	1361	11	record	record	NOUN
ftr-431	1361	12	of	of	ADP
ftr-431	1361	13	following	follow	VERB
ftr-431	1361	14	its	its	PRON
ftr-431	1361	15	own	own	ADJ
ftr-431	1361	16	rule	rule	NOUN
ftr-431	1361	17	in	in	ADP
ftr-431	1361	18	spite	spite	NOUN
ftr-431	1361	19	of	of	ADP
ftr-431	1361	20	reversal	reversal	NOUN
ftr-431	1361	21	by	by	ADP
ftr-431	1361	22	one	one	NUM
ftr-431	1361	23	court	court	NOUN
ftr-431	1361	24	of	of	ADP
ftr-431	1361	25	appeals	appeal	NOUN
ftr-431	1361	26	,	,	PUNCT
ftr-431	1361	27	in	in	ADP
ftr-431	1361	28	cases	case	NOUN
ftr-431	1361	29	where	where	SCONJ
ftr-431	1361	30	appeal	appeal	NOUN
ftr-431	1361	31	lies	lie	VERB
ftr-431	1361	32	to	to	ADP
ftr-431	1361	33	another	another	DET
ftr-431	1361	34	court	court	NOUN
ftr-431	1361	35	of	of	ADP
ftr-431	1361	36	appeals.329	appeals.329	PRON
ftr-431	1361	37	once	once	ADV
ftr-431	1361	38	again	again	ADV
ftr-431	1361	39	,	,	PUNCT
ftr-431	1361	40	reversal	reversal	NOUN
ftr-431	1361	41	of	of	ADP
ftr-431	1361	42	the	the	DET
ftr-431	1361	43	tax	tax	NOUN
ftr-431	1361	44	court	court	NOUN
ftr-431	1361	45	may	may	AUX
ftr-431	1361	46	lie	lie	VERB
ftr-431	1361	47	with	with	ADP
ftr-431	1361	48	congress	congress	PROPN
ftr-431	1361	49	.	.	PUNCT
ftr-431	1362	1	the	the	DET
ftr-431	1362	2	tax	tax	NOUN
ftr-431	1362	3	court	court	NOUN
ftr-431	1362	4	’s	’s	PART
ftr-431	1362	5	power	power	NOUN
ftr-431	1362	6	to	to	PART
ftr-431	1362	7	apply	apply	VERB
ftr-431	1362	8	such	such	ADJ
ftr-431	1362	9	doctrines	doctrine	NOUN
ftr-431	1362	10	as	as	ADP
ftr-431	1362	11	equitable	equitable	ADJ
ftr-431	1362	12	estoppel	estoppel	NOUN
ftr-431	1362	13	and	and	CCONJ
ftr-431	1362	14	equitable	equitable	ADJ
ftr-431	1362	15	recoupment	recoupment	NOUN
ftr-431	1362	16	falls	fall	VERB
ftr-431	1362	17	in	in	ADP
ftr-431	1362	18	a	a	DET
ftr-431	1362	19	fourth	fourth	ADJ
ftr-431	1362	20	category	category	NOUN
ftr-431	1362	21	.	.	PUNCT
ftr-431	1363	1	this	this	DET
ftr-431	1363	2	category	category	NOUN
ftr-431	1363	3	reflects	reflect	VERB
ftr-431	1363	4	different	different	ADJ
ftr-431	1363	5	considerations	consideration	NOUN
ftr-431	1363	6	because	because	SCONJ
ftr-431	1363	7	the	the	DET
ftr-431	1363	8	doctrines	doctrine	NOUN
ftr-431	1363	9	in	in	ADP
ftr-431	1363	10	question	question	NOUN
ftr-431	1363	11	lack	lack	NOUN
ftr-431	1363	12	governing	govern	VERB
ftr-431	1363	13	code	code	NOUN
ftr-431	1363	14	sections	section	NOUN
ftr-431	1363	15	.	.	PUNCT
ftr-431	1364	1	it	it	PRON
ftr-431	1364	2	is	be	AUX
ftr-431	1364	3	the	the	DET
ftr-431	1364	4	hardest	hard	ADJ
ftr-431	1364	5	group	group	NOUN
ftr-431	1364	6	of	of	ADP
ftr-431	1364	7	doctrines	doctrine	NOUN
ftr-431	1364	8	for	for	ADP
ftr-431	1364	9	which	which	PRON
ftr-431	1364	10	to	to	PART
ftr-431	1364	11	find	find	VERB
ftr-431	1364	12	authority	authority	NOUN
ftr-431	1364	13	to	to	PART
ftr-431	1364	14	apply	apply	VERB
ftr-431	1364	15	equity	equity	NOUN
ftr-431	1364	16	because	because	SCONJ
ftr-431	1364	17	the	the	DET
ftr-431	1364	18	doctrines	doctrine	NOUN
ftr-431	1364	19	themselves	themselves	PRON
ftr-431	1364	20	are	be	AUX
ftr-431	1364	21	not	not	PART
ftr-431	1364	22	statutory	statutory	ADJ
ftr-431	1364	23	and	and	CCONJ
ftr-431	1364	24	the	the	DET
ftr-431	1364	25	tax	tax	NOUN
ftr-431	1364	26	court	court	NOUN
ftr-431	1364	27	’s	’s	PART
ftr-431	1364	28	jurisdiction	jurisdiction	NOUN
ftr-431	1364	29	-	-	PUNCT
ftr-431	1364	30	granting	grant	VERB
ftr-431	1364	31	provisions	provision	NOUN
ftr-431	1364	32	do	do	AUX
ftr-431	1364	33	not	not	PART
ftr-431	1364	34	expressly	expressly	ADV
ftr-431	1364	35	provide	provide	VERB
ftr-431	1364	36	for	for	ADP
ftr-431	1364	37	equity	equity	NOUN
ftr-431	1364	38	jurisdiction	jurisdiction	NOUN
ftr-431	1364	39	.	.	PUNCT
ftr-431	1365	1	324	324	X
ftr-431	1365	2	.	.	PUNCT
ftr-431	1365	3	see	see	VERB
ftr-431	1365	4	irc	irc	PROPN
ftr-431	1365	5	§	§	PROPN
ftr-431	1365	6	6015(e	6015(e	NOUN
ftr-431	1365	7	)	)	PUNCT
ftr-431	1365	8	.	.	PUNCT
ftr-431	1366	1	325	325	NUM
ftr-431	1366	2	.	.	PUNCT
ftr-431	1367	1	see	see	VERB
ftr-431	1367	2	supra	supra	PROPN
ftr-431	1367	3	note	note	PROPN
ftr-431	1367	4	268	268	NUM
ftr-431	1367	5	and	and	CCONJ
ftr-431	1367	6	accompanying	accompany	VERB
ftr-431	1367	7	text	text	NOUN
ftr-431	1367	8	.	.	PUNCT
ftr-431	1368	1	326	326	NUM
ftr-431	1368	2	.	.	PUNCT
ftr-431	1369	1	see	see	VERB
ftr-431	1369	2	supra	supra	PROPN
ftr-431	1369	3	note	note	PROPN
ftr-431	1369	4	272	272	NUM
ftr-431	1369	5	and	and	CCONJ
ftr-431	1369	6	accompanying	accompany	VERB
ftr-431	1369	7	text	text	NOUN
ftr-431	1369	8	.	.	PUNCT
ftr-431	1370	1	327	327	NUM
ftr-431	1370	2	.	.	PUNCT
ftr-431	1371	1	see	see	VERB
ftr-431	1371	2	supra	supra	PROPN
ftr-431	1371	3	note	note	PROPN
ftr-431	1371	4	276	276	NUM
ftr-431	1371	5	.	.	PUNCT
ftr-431	1371	6	328	328	NUM
ftr-431	1371	7	.	.	PUNCT
ftr-431	1372	1	charlton	charlton	PROPN
ftr-431	1372	2	v.	v.	PROPN
ftr-431	1372	3	commissioner	commissioner	PROPN
ftr-431	1372	4	,	,	PUNCT
ftr-431	1372	5	114	114	NUM
ftr-431	1372	6	t.c	t.c	PROPN
ftr-431	1372	7	.	.	PROPN
ftr-431	1372	8	333	333	NUM
ftr-431	1372	9	,	,	PUNCT
ftr-431	1372	10	339	339	NUM
ftr-431	1372	11	n.2	n.2	NOUN
ftr-431	1372	12	(	(	PUNCT
ftr-431	1372	13	2000	2000	NUM
ftr-431	1372	14	)	)	PUNCT
ftr-431	1372	15	.	.	PUNCT
ftr-431	1373	1	329	329	NUM
ftr-431	1373	2	.	.	PUNCT
ftr-431	1374	1	see	see	VERB
ftr-431	1374	2	,	,	PUNCT
ftr-431	1374	3	e.g.	e.g.	ADV
ftr-431	1374	4	,	,	PUNCT
ftr-431	1374	5	estate	estate	NOUN
ftr-431	1374	6	of	of	ADP
ftr-431	1374	7	branson	branson	PROPN
ftr-431	1374	8	v.	v.	PROPN
ftr-431	1374	9	commissioner	commissioner	PROPN
ftr-431	1374	10	,	,	PUNCT
ftr-431	1374	11	113	113	NUM
ftr-431	1374	12	t.c	t.c	PROPN
ftr-431	1374	13	.	.	PROPN
ftr-431	1374	14	6	6	NUM
ftr-431	1374	15	,	,	PUNCT
ftr-431	1374	16	11	11	NUM
ftr-431	1374	17	(	(	PUNCT
ftr-431	1374	18	1999	1999	NUM
ftr-431	1374	19	)	)	PUNCT
ftr-431	1374	20	(	(	PUNCT
ftr-431	1374	21	applying	apply	VERB
ftr-431	1374	22	equitable	equitable	ADJ
ftr-431	1374	23	recoupment	recoupment	NOUN
ftr-431	1374	24	after	after	ADP
ftr-431	1374	25	sixth	sixth	ADJ
ftr-431	1374	26	circuit	circuit	NOUN
ftr-431	1374	27	reversal	reversal	NOUN
ftr-431	1374	28	of	of	ADP
ftr-431	1374	29	mueller	mueller	PROPN
ftr-431	1374	30	)	)	PUNCT
ftr-431	1374	31	;	;	PUNCT
ftr-431	1374	32	estate	estate	NOUN
ftr-431	1374	33	of	of	ADP
ftr-431	1374	34	bartels	bartel	NOUN
ftr-431	1374	35	v.	v.	PROPN
ftr-431	1374	36	commissioner	commissioner	PROPN
ftr-431	1374	37	,	,	PUNCT
ftr-431	1374	38	106	106	NUM
ftr-431	1374	39	t.c	t.c	PROPN
ftr-431	1374	40	.	.	PROPN
ftr-431	1374	41	430	430	NUM
ftr-431	1374	42	,	,	PUNCT
ftr-431	1374	43	433	433	NUM
ftr-431	1374	44	(	(	PUNCT
ftr-431	1374	45	1996	1996	NUM
ftr-431	1374	46	)	)	PUNCT
ftr-431	1374	47	(	(	PUNCT
ftr-431	1374	48	same	same	ADJ
ftr-431	1374	49	)	)	PUNCT
ftr-431	1374	50	;	;	PUNCT
ftr-431	1374	51	estate	estate	NOUN
ftr-431	1374	52	of	of	ADP
ftr-431	1374	53	orenstein	orenstein	PROPN
ftr-431	1374	54	v.	v.	PROPN
ftr-431	1374	55	commissioner	commissioner	PROPN
ftr-431	1374	56	,	,	PUNCT
ftr-431	1374	57	79	79	NUM
ftr-431	1374	58	t.c	t.c	PROPN
ftr-431	1374	59	.	.	PROPN
ftr-431	1374	60	memo	memo	NOUN
ftr-431	1374	61	(	(	PUNCT
ftr-431	1374	62	cch	cch	PROPN
ftr-431	1374	63	)	)	PUNCT
ftr-431	1374	64	1971	1971	NUM
ftr-431	1374	65	,	,	PUNCT
ftr-431	1374	66	t.c	t.c	PROPN
ftr-431	1374	67	.	.	PROPN
ftr-431	1374	68	memo	memo	NOUN
ftr-431	1374	69	(	(	PUNCT
ftr-431	1374	70	ria	ria	PROPN
ftr-431	1374	71	)	)	PUNCT
ftr-431	1374	72	¶	¶	PROPN
ftr-431	1374	73	2000	2000	NUM
ftr-431	1374	74	-	-	SYM
ftr-431	1374	75	150	150	NUM
ftr-431	1374	76	(	(	PUNCT
ftr-431	1374	77	same	same	ADJ
ftr-431	1374	78	)	)	PUNCT
ftr-431	1374	79	;	;	PUNCT
ftr-431	1374	80	golsen	golsen	PROPN
ftr-431	1374	81	v.	v.	PROPN
ftr-431	1374	82	commissioner	commissioner	PROPN
ftr-431	1374	83	,	,	PUNCT
ftr-431	1374	84	54	54	NUM
ftr-431	1374	85	t.c	t.c	PROPN
ftr-431	1374	86	.	.	PROPN
ftr-431	1374	87	742	742	NUM
ftr-431	1374	88	,	,	PUNCT
ftr-431	1374	89	757	757	NUM
ftr-431	1374	90	(	(	PUNCT
ftr-431	1374	91	1970	1970	NUM
ftr-431	1374	92	)	)	PUNCT
ftr-431	1374	93	(	(	PUNCT
ftr-431	1374	94	“	"	PUNCT
ftr-431	1374	95	we	we	PRON
ftr-431	1374	96	shall	shall	AUX
ftr-431	1374	97	remain	remain	VERB
ftr-431	1374	98	able	able	ADJ
ftr-431	1374	99	to	to	PART
ftr-431	1374	100	foster	foster	VERB
ftr-431	1374	101	uniformity	uniformity	NOUN
ftr-431	1374	102	by	by	ADP
ftr-431	1374	103	giving	give	VERB
ftr-431	1374	104	effect	effect	NOUN
ftr-431	1374	105	to	to	ADP
ftr-431	1374	106	our	our	PRON
ftr-431	1374	107	own	own	ADJ
ftr-431	1374	108	views	view	NOUN
ftr-431	1374	109	in	in	ADP
ftr-431	1374	110	cases	case	NOUN
ftr-431	1374	111	appealable	appealable	ADJ
ftr-431	1374	112	to	to	ADP
ftr-431	1374	113	courts	court	NOUN
ftr-431	1374	114	whose	whose	DET
ftr-431	1374	115	views	view	NOUN
ftr-431	1374	116	have	have	AUX
ftr-431	1374	117	not	not	PART
ftr-431	1374	118	yet	yet	ADV
ftr-431	1374	119	been	be	AUX
ftr-431	1374	120	expressed	express	VERB
ftr-431	1374	121	”	"	PUNCT
ftr-431	1374	122	)	)	PUNCT
ftr-431	1374	123	,	,	PUNCT
ftr-431	1374	124	aff’d	aff’d	VERB
ftr-431	1374	125	,	,	PUNCT
ftr-431	1374	126	on	on	ADP
ftr-431	1374	127	other	other	ADJ
ftr-431	1374	128	grounds	ground	NOUN
ftr-431	1374	129	,	,	PUNCT
ftr-431	1374	130	445	445	NUM
ftr-431	1374	131	f.2d	f.2d	NOUN
ftr-431	1374	132	985	985	NUM
ftr-431	1374	133	(	(	PUNCT
ftr-431	1374	134	10th	10th	ADJ
ftr-431	1374	135	cir	cir	NOUN
ftr-431	1374	136	.	.	PROPN
ftr-431	1374	137	1971	1971	NUM
ftr-431	1374	138	)	)	PUNCT
ftr-431	1374	139	,	,	PUNCT
ftr-431	1374	140	cert	cert	PROPN
ftr-431	1374	141	.	.	PUNCT
ftr-431	1375	1	denied	deny	VERB
ftr-431	1375	2	,	,	PUNCT
ftr-431	1375	3	404	404	NUM
ftr-431	1375	4	u.s	u.s	PROPN
ftr-431	1375	5	.	.	PROPN
ftr-431	1375	6	940	940	NUM
ftr-431	1375	7	(	(	PUNCT
ftr-431	1375	8	1971	1971	NUM
ftr-431	1375	9	)	)	PUNCT
ftr-431	1375	10	.	.	PUNCT
ftr-431	1376	1	2001	2001	NUM
ftr-431	1376	2	]	]	PUNCT
ftr-431	1376	3	equity	equity	NOUN
ftr-431	1376	4	and	and	CCONJ
ftr-431	1376	5	the	the	DET
ftr-431	1376	6	article	article	NOUN
ftr-431	1376	7	i	i	PRON
ftr-431	1376	8	court	court	VERB
ftr-431	1376	9	401	401	NUM
ftr-431	1376	10	the	the	DET
ftr-431	1376	11	best	good	ADJ
ftr-431	1376	12	argument	argument	NOUN
ftr-431	1376	13	might	might	AUX
ftr-431	1376	14	be	be	AUX
ftr-431	1376	15	the	the	DET
ftr-431	1376	16	historical	historical	ADJ
ftr-431	1376	17	lineage	lineage	NOUN
ftr-431	1376	18	of	of	ADP
ftr-431	1376	19	tax	tax	NOUN
ftr-431	1376	20	refund	refund	NOUN
ftr-431	1376	21	actions	action	NOUN
ftr-431	1376	22	,	,	PUNCT
ftr-431	1376	23	which	which	PRON
ftr-431	1376	24	may	may	AUX
ftr-431	1376	25	be	be	AUX
ftr-431	1376	26	traced	trace	VERB
ftr-431	1376	27	back	back	ADV
ftr-431	1376	28	to	to	ADP
ftr-431	1376	29	the	the	DET
ftr-431	1376	30	action	action	NOUN
ftr-431	1376	31	of	of	ADP
ftr-431	1376	32	indebitatus	indebitatus	PROPN
ftr-431	1376	33	assumpsit	assumpsit	NOUN
ftr-431	1376	34	,	,	PUNCT
ftr-431	1376	35	an	an	DET
ftr-431	1376	36	action	action	NOUN
ftr-431	1376	37	tinged	tinge	VERB
ftr-431	1376	38	with	with	ADP
ftr-431	1376	39	equity.330	equity.330	PROPN
ftr-431	1376	40	2	2	NUM
ftr-431	1376	41	.	.	PUNCT
ftr-431	1377	1	the	the	DET
ftr-431	1377	2	indebitatus	indebitatus	ADJ
ftr-431	1377	3	assumpsit	assumpsit	NOUN
ftr-431	1377	4	ancestry	ancestry	NOUN
ftr-431	1377	5	of	of	ADP
ftr-431	1377	6	tax	tax	NOUN
ftr-431	1377	7	refund	refund	NOUN
ftr-431	1377	8	claims.—in	claims.—in	PROPN
ftr-431	1377	9	1934	1934	NUM
ftr-431	1377	10	,	,	PUNCT
ftr-431	1377	11	the	the	DET
ftr-431	1377	12	supreme	supreme	PROPN
ftr-431	1377	13	court	court	PROPN
ftr-431	1377	14	stated	state	VERB
ftr-431	1377	15	,	,	PUNCT
ftr-431	1377	16	“	"	PUNCT
ftr-431	1377	17	the	the	DET
ftr-431	1377	18	statutes	statute	NOUN
ftr-431	1377	19	providing	provide	VERB
ftr-431	1377	20	for	for	ADP
ftr-431	1377	21	refunds	refund	NOUN
ftr-431	1377	22	and	and	CCONJ
ftr-431	1377	23	for	for	ADP
ftr-431	1377	24	suits	suit	NOUN
ftr-431	1377	25	on	on	ADP
ftr-431	1377	26	claims	claim	NOUN
ftr-431	1377	27	therefor	therefor	ADP
ftr-431	1377	28	proceed	proceed	NOUN
ftr-431	1377	29	on	on	ADP
ftr-431	1377	30	the	the	DET
ftr-431	1377	31	same	same	ADJ
ftr-431	1377	32	equitable	equitable	ADJ
ftr-431	1377	33	principles	principle	NOUN
ftr-431	1377	34	that	that	PRON
ftr-431	1377	35	underlie	underlie	VERB
ftr-431	1377	36	an	an	DET
ftr-431	1377	37	action	action	NOUN
ftr-431	1377	38	in	in	ADP
ftr-431	1377	39	assumpsit	assumpsit	NOUN
ftr-431	1377	40	for	for	ADP
ftr-431	1377	41	money	money	NOUN
ftr-431	1377	42	had	have	VERB
ftr-431	1377	43	and	and	CCONJ
ftr-431	1377	44	received	receive	VERB
ftr-431	1377	45	.	.	PUNCT
ftr-431	1377	46	”	"	PUNCT
ftr-431	1378	1	in	in	ADP
ftr-431	1378	2	1937	1937	NUM
ftr-431	1378	3	,	,	PUNCT
ftr-431	1378	4	the	the	DET
ftr-431	1378	5	court	court	NOUN
ftr-431	1378	6	reiterated	reiterate	VERB
ftr-431	1378	7	that331	that331	NUM
ftr-431	1378	8	statement	statement	NOUN
ftr-431	1378	9	,	,	PUNCT
ftr-431	1378	10	and	and	CCONJ
ftr-431	1378	11	further	far	ADV
ftr-431	1378	12	stated	state	VERB
ftr-431	1378	13	that	that	SCONJ
ftr-431	1378	14	a	a	DET
ftr-431	1378	15	tax	tax	NOUN
ftr-431	1378	16	refund	refund	NOUN
ftr-431	1378	17	action	action	NOUN
ftr-431	1378	18	,	,	PUNCT
ftr-431	1378	19	332	332	NUM
ftr-431	1378	20	although	although	SCONJ
ftr-431	1378	21	an	an	DET
ftr-431	1378	22	action	action	NOUN
ftr-431	1378	23	at	at	ADP
ftr-431	1378	24	law	law	NOUN
ftr-431	1378	25	,	,	PUNCT
ftr-431	1378	26	is	be	AUX
ftr-431	1378	27	equitable	equitable	ADJ
ftr-431	1378	28	in	in	ADP
ftr-431	1378	29	its	its	PRON
ftr-431	1378	30	function	function	NOUN
ftr-431	1378	31	.	.	PUNCT
ftr-431	1379	1	it	it	PRON
ftr-431	1379	2	is	be	AUX
ftr-431	1379	3	the	the	DET
ftr-431	1379	4	lineal	lineal	ADJ
ftr-431	1379	5	successor	successor	NOUN
ftr-431	1379	6	of	of	ADP
ftr-431	1379	7	the	the	DET
ftr-431	1379	8	common	common	ADJ
ftr-431	1379	9	count	count	NOUN
ftr-431	1379	10	in	in	ADP
ftr-431	1379	11	indebitatus	indebitatus	ADJ
ftr-431	1379	12	assumpsit	assumpsit	NOUN
ftr-431	1379	13	for	for	ADP
ftr-431	1379	14	money	money	NOUN
ftr-431	1379	15	had	have	VERB
ftr-431	1379	16	and	and	CCONJ
ftr-431	1379	17	received	receive	VERB
ftr-431	1379	18	.	.	PUNCT
ftr-431	1380	1	originally	originally	ADV
ftr-431	1380	2	an	an	DET
ftr-431	1380	3	action	action	NOUN
ftr-431	1380	4	for	for	ADP
ftr-431	1380	5	the	the	DET
ftr-431	1380	6	recovery	recovery	NOUN
ftr-431	1380	7	of	of	ADP
ftr-431	1380	8	debt	debt	NOUN
ftr-431	1380	9	,	,	PUNCT
ftr-431	1380	10	favored	favor	VERB
ftr-431	1380	11	because	because	SCONJ
ftr-431	1380	12	more	more	ADV
ftr-431	1380	13	convenient	convenient	ADJ
ftr-431	1380	14	and	and	CCONJ
ftr-431	1380	15	flexible	flexible	ADJ
ftr-431	1380	16	than	than	ADP
ftr-431	1380	17	the	the	DET
ftr-431	1380	18	common	common	ADJ
ftr-431	1380	19	law	law	NOUN
ftr-431	1380	20	action	action	NOUN
ftr-431	1380	21	of	of	ADP
ftr-431	1380	22	debt	debt	NOUN
ftr-431	1380	23	,	,	PUNCT
ftr-431	1380	24	it	it	PRON
ftr-431	1380	25	has	have	AUX
ftr-431	1380	26	been	be	AUX
ftr-431	1380	27	gradually	gradually	ADV
ftr-431	1380	28	expanded	expand	VERB
ftr-431	1380	29	as	as	ADP
ftr-431	1380	30	a	a	DET
ftr-431	1380	31	medium	medium	NOUN
ftr-431	1380	32	for	for	ADP
ftr-431	1380	33	recovery	recovery	NOUN
ftr-431	1380	34	upon	upon	SCONJ
ftr-431	1380	35	every	every	DET
ftr-431	1380	36	form	form	NOUN
ftr-431	1380	37	of	of	ADP
ftr-431	1380	38	quasi	quasi	ADJ
ftr-431	1380	39	-	-	ADJ
ftr-431	1380	40	contractual	contractual	ADJ
ftr-431	1380	41	obligation	obligation	NOUN
ftr-431	1380	42	in	in	ADP
ftr-431	1380	43	which	which	PRON
ftr-431	1380	44	the	the	DET
ftr-431	1380	45	duty	duty	NOUN
ftr-431	1380	46	to	to	PART
ftr-431	1380	47	pay	pay	VERB
ftr-431	1380	48	money	money	NOUN
ftr-431	1380	49	is	be	AUX
ftr-431	1380	50	imposed	impose	VERB
ftr-431	1380	51	by	by	ADP
ftr-431	1380	52	law	law	NOUN
ftr-431	1380	53	,	,	PUNCT
ftr-431	1380	54	independently	independently	ADV
ftr-431	1380	55	of	of	ADP
ftr-431	1380	56	contract	contract	NOUN
ftr-431	1380	57	,	,	PUNCT
ftr-431	1380	58	express	express	VERB
ftr-431	1380	59	or	or	CCONJ
ftr-431	1380	60	implied	imply	VERB
ftr-431	1380	61	in	in	ADP
ftr-431	1380	62	fact.333	fact.333	NOUN
ftr-431	1380	63	although	although	SCONJ
ftr-431	1380	64	the	the	DET
ftr-431	1380	65	supreme	supreme	PROPN
ftr-431	1380	66	court	court	PROPN
ftr-431	1380	67	is	be	AUX
ftr-431	1380	68	correct	correct	ADJ
ftr-431	1380	69	that	that	SCONJ
ftr-431	1380	70	the	the	DET
ftr-431	1380	71	modern	modern	ADJ
ftr-431	1380	72	tax	tax	NOUN
ftr-431	1380	73	refund	refund	NOUN
ftr-431	1380	74	action	action	NOUN
ftr-431	1380	75	developed	develop	VERB
ftr-431	1380	76	out	out	ADP
ftr-431	1380	77	of	of	ADP
ftr-431	1380	78	the	the	DET
ftr-431	1380	79	cause	cause	NOUN
ftr-431	1380	80	of	of	ADP
ftr-431	1380	81	action	action	NOUN
ftr-431	1380	82	indebitatus	indebitatus	ADJ
ftr-431	1380	83	assumpsit	assumpsit	NOUN
ftr-431	1380	84	and	and	CCONJ
ftr-431	1380	85	has	have	VERB
ftr-431	1380	86	equitable	equitable	ADJ
ftr-431	1380	87	aspects	aspect	NOUN
ftr-431	1380	88	,	,	PUNCT
ftr-431	1380	89	the	the	DET
ftr-431	1380	90	implication	implication	NOUN
ftr-431	1380	91	that	that	DET
ftr-431	1380	92	assumpsit	assumpsit	NOUN
ftr-431	1380	93	was	be	AUX
ftr-431	1380	94	an	an	DET
ftr-431	1380	95	equitable	equitable	ADJ
ftr-431	1380	96	cause	cause	NOUN
ftr-431	1380	97	of	of	ADP
ftr-431	1380	98	action	action	NOUN
ftr-431	1380	99	(	(	PUNCT
ftr-431	1380	100	that	that	PRON
ftr-431	1380	101	is	is	ADV
ftr-431	1380	102	,	,	PUNCT
ftr-431	1380	103	cognizable	cognizable	ADJ
ftr-431	1380	104	by	by	ADP
ftr-431	1380	105	a	a	DET
ftr-431	1380	106	court	court	NOUN
ftr-431	1380	107	of	of	ADP
ftr-431	1380	108	equity	equity	NOUN
ftr-431	1380	109	)	)	PUNCT
ftr-431	1380	110	is	be	AUX
ftr-431	1380	111	misleading	misleading	ADJ
ftr-431	1380	112	.	.	PUNCT
ftr-431	1381	1	in	in	ADP
ftr-431	1381	2	fact	fact	NOUN
ftr-431	1381	3	,	,	PUNCT
ftr-431	1381	4	as	as	SCONJ
ftr-431	1381	5	is	be	AUX
ftr-431	1381	6	discussed	discuss	VERB
ftr-431	1381	7	below	below	ADV
ftr-431	1381	8	,	,	PUNCT
ftr-431	1381	9	indebitatus	indebitatus	ADJ
ftr-431	1381	10	assumpsit	assumpsit	NOUN
ftr-431	1381	11	was	be	AUX
ftr-431	1381	12	actually	actually	ADV
ftr-431	1381	13	a	a	DET
ftr-431	1381	14	common	common	ADJ
ftr-431	1381	15	law	law	NOUN
ftr-431	1381	16	action	action	NOUN
ftr-431	1381	17	with	with	ADP
ftr-431	1381	18	equitable	equitable	ADJ
ftr-431	1381	19	aspects	aspect	NOUN
ftr-431	1381	20	.	.	PUNCT
ftr-431	1382	1	according	accord	VERB
ftr-431	1382	2	to	to	ADP
ftr-431	1382	3	the	the	DET
ftr-431	1382	4	supreme	supreme	PROPN
ftr-431	1382	5	court	court	PROPN
ftr-431	1382	6	,	,	PUNCT
ftr-431	1382	7	because	because	SCONJ
ftr-431	1382	8	the	the	DET
ftr-431	1382	9	tax	tax	NOUN
ftr-431	1382	10	refund334	refund334	PROPN
ftr-431	1382	11	action	action	NOUN
ftr-431	1382	12	has	have	VERB
ftr-431	1382	13	an	an	DET
ftr-431	1382	14	equitable	equitable	ADJ
ftr-431	1382	15	pedigree	pedigree	NOUN
ftr-431	1382	16	,	,	PUNCT
ftr-431	1382	17	equity	equity	NOUN
ftr-431	1382	18	is	be	AUX
ftr-431	1382	19	relevant	relevant	ADJ
ftr-431	1382	20	to	to	ADP
ftr-431	1382	21	disputes	dispute	NOUN
ftr-431	1382	22	between	between	ADP
ftr-431	1382	23	taxpayers	taxpayer	NOUN
ftr-431	1382	24	and	and	CCONJ
ftr-431	1382	25	the	the	DET
ftr-431	1382	26	irs	irs	PROPN
ftr-431	1382	27	over	over	ADP
ftr-431	1382	28	the	the	DET
ftr-431	1382	29	taxpayer	taxpayer	NOUN
ftr-431	1382	30	’s	’s	PART
ftr-431	1382	31	correct	correct	ADJ
ftr-431	1382	32	tax	tax	NOUN
ftr-431	1382	33	liability.335	liability.335	PROPN
ftr-431	1382	34	330	330	NUM
ftr-431	1382	35	.	.	PUNCT
ftr-431	1383	1	see	see	VERB
ftr-431	1383	2	infra	infra	NOUN
ftr-431	1383	3	text	text	NOUN
ftr-431	1383	4	accompanying	accompany	VERB
ftr-431	1383	5	notes	note	NOUN
ftr-431	1383	6	397	397	NUM
ftr-431	1383	7	-	-	SYM
ftr-431	1383	8	402	402	NUM
ftr-431	1383	9	.	.	PUNCT
ftr-431	1384	1	331	331	NUM
ftr-431	1384	2	.	.	PUNCT
ftr-431	1385	1	united	united	PROPN
ftr-431	1385	2	states	states	PROPN
ftr-431	1385	3	v.	v.	PROPN
ftr-431	1385	4	jefferson	jefferson	PROPN
ftr-431	1385	5	elec	elec	PROPN
ftr-431	1385	6	.	.	PUNCT
ftr-431	1386	1	mfg	mfg	PROPN
ftr-431	1386	2	.	.	PROPN
ftr-431	1386	3	co.	co.	PROPN
ftr-431	1386	4	,	,	PUNCT
ftr-431	1386	5	291	291	NUM
ftr-431	1386	6	u.s	u.s	PROPN
ftr-431	1386	7	.	.	PROPN
ftr-431	1386	8	386	386	NUM
ftr-431	1386	9	,	,	PUNCT
ftr-431	1386	10	402	402	NUM
ftr-431	1386	11	(	(	PUNCT
ftr-431	1386	12	1934	1934	NUM
ftr-431	1386	13	)	)	PUNCT
ftr-431	1386	14	.	.	PUNCT
ftr-431	1387	1	the	the	DET
ftr-431	1387	2	common	common	ADJ
ftr-431	1387	3	count	count	NOUN
ftr-431	1387	4	of	of	ADP
ftr-431	1387	5	money	money	NOUN
ftr-431	1387	6	had	have	VERB
ftr-431	1387	7	and	and	CCONJ
ftr-431	1387	8	received	receive	VERB
ftr-431	1387	9	was	be	AUX
ftr-431	1387	10	one	one	NUM
ftr-431	1387	11	of	of	ADP
ftr-431	1387	12	several	several	ADJ
ftr-431	1387	13	common	common	ADJ
ftr-431	1387	14	counts	count	NOUN
ftr-431	1387	15	in	in	ADP
ftr-431	1387	16	indebitatus	indebitatus	ADJ
ftr-431	1387	17	assumpsit	assumpsit	NOUN
ftr-431	1387	18	.	.	PUNCT
ftr-431	1388	1	see	see	VERB
ftr-431	1388	2	arthur	arthur	PROPN
ftr-431	1388	3	allen	allen	PROPN
ftr-431	1388	4	leff	leff	PROPN
ftr-431	1388	5	,	,	PUNCT
ftr-431	1388	6	the	the	DET
ftr-431	1388	7	leff	leff	PROPN
ftr-431	1388	8	dictionary	dictionary	NOUN
ftr-431	1388	9	of	of	ADP
ftr-431	1388	10	law	law	NOUN
ftr-431	1388	11	:	:	PUNCT
ftr-431	1388	12	a	a	DET
ftr-431	1388	13	fragment	fragment	NOUN
ftr-431	1388	14	,	,	PUNCT
ftr-431	1388	15	94	94	NUM
ftr-431	1388	16	yale	yale	PROPN
ftr-431	1388	17	l.j	l.j	PROPN
ftr-431	1388	18	.	.	PROPN
ftr-431	1388	19	1983	1983	NUM
ftr-431	1388	20	,	,	PUNCT
ftr-431	1388	21	2083	2083	NUM
ftr-431	1388	22	(	(	PUNCT
ftr-431	1388	23	1985	1985	NUM
ftr-431	1388	24	)	)	PUNCT
ftr-431	1388	25	(	(	PUNCT
ftr-431	1388	26	“	"	PUNCT
ftr-431	1388	27	if	if	SCONJ
ftr-431	1388	28	one	one	PRON
ftr-431	1388	29	could	could	AUX
ftr-431	1388	30	not	not	PART
ftr-431	1388	31	frame	frame	VERB
ftr-431	1388	32	one	one	PRON
ftr-431	1388	33	’s	’s	PART
ftr-431	1388	34	pleading	plead	VERB
ftr-431	1388	35	so	so	SCONJ
ftr-431	1388	36	as	as	SCONJ
ftr-431	1388	37	to	to	PART
ftr-431	1388	38	allege	allege	VERB
ftr-431	1388	39	a	a	DET
ftr-431	1388	40	sum	sum	NOUN
ftr-431	1388	41	certain	certain	ADJ
ftr-431	1388	42	owing	owe	VERB
ftr-431	1388	43	to	to	ADP
ftr-431	1388	44	the	the	DET
ftr-431	1388	45	plaintiff	plaintiff	NOUN
ftr-431	1388	46	,	,	PUNCT
ftr-431	1388	47	one	one	NUM
ftr-431	1388	48	had	have	AUX
ftr-431	1388	49	available	available	ADJ
ftr-431	1388	50	the	the	DET
ftr-431	1388	51	‘	'	PUNCT
ftr-431	1388	52	common	common	ADJ
ftr-431	1388	53	counts	count	NOUN
ftr-431	1388	54	,	,	PUNCT
ftr-431	1388	55	’	'	PUNCT
ftr-431	1388	56	the	the	DET
ftr-431	1388	57	most	most	ADV
ftr-431	1388	58	important	important	ADJ
ftr-431	1388	59	of	of	ADP
ftr-431	1388	60	which	which	PRON
ftr-431	1388	61	(	(	PUNCT
ftr-431	1388	62	along	along	ADP
ftr-431	1388	63	with	with	ADP
ftr-431	1388	64	the	the	DET
ftr-431	1388	65	‘	'	PUNCT
ftr-431	1388	66	debt	debt	NOUN
ftr-431	1388	67	’	'	PUNCT
ftr-431	1388	68	form	form	NOUN
ftr-431	1388	69	for	for	ADP
ftr-431	1388	70	money	money	NOUN
ftr-431	1388	71	had	have	VERB
ftr-431	1388	72	and	and	CCONJ
ftr-431	1388	73	received	receive	VERB
ftr-431	1388	74	)	)	PUNCT
ftr-431	1388	75	were	be	AUX
ftr-431	1388	76	‘	'	PUNCT
ftr-431	1388	77	quantum	quantum	ADJ
ftr-431	1388	78	meruit	meruit	NOUN
ftr-431	1388	79	’	'	PUNCT
ftr-431	1388	80	and	and	CCONJ
ftr-431	1388	81	‘	'	PUNCT
ftr-431	1388	82	quantum	quantum	ADJ
ftr-431	1388	83	velebant	velebant	NOUN
ftr-431	1388	84	.	.	PUNCT
ftr-431	1388	85	’	'	PUNCT
ftr-431	1388	86	”	"	PUNCT
ftr-431	1388	87	)	)	PUNCT
ftr-431	1388	88	.	.	PUNCT
ftr-431	1389	1	332	332	NUM
ftr-431	1389	2	.	.	PUNCT
ftr-431	1389	3	stone	stone	NOUN
ftr-431	1389	4	v.	v.	ADP
ftr-431	1389	5	white	white	PROPN
ftr-431	1389	6	,	,	PUNCT
ftr-431	1389	7	301	301	NUM
ftr-431	1389	8	u.s	u.s	PROPN
ftr-431	1389	9	.	.	PROPN
ftr-431	1389	10	532	532	NUM
ftr-431	1389	11	,	,	PUNCT
ftr-431	1389	12	535	535	NUM
ftr-431	1389	13	(	(	PUNCT
ftr-431	1389	14	1937	1937	NUM
ftr-431	1389	15	)	)	PUNCT
ftr-431	1389	16	.	.	PUNCT
ftr-431	1390	1	333	333	NUM
ftr-431	1390	2	.	.	PUNCT
ftr-431	1391	1	i	i	PRON
ftr-431	1391	2	d.	d.	PROPN
ftr-431	1391	3	at	at	ADP
ftr-431	1391	4	534	534	NUM
ftr-431	1391	5	.	.	PUNCT
ftr-431	1392	1	in	in	ADP
ftr-431	1392	2	fact	fact	NOUN
ftr-431	1392	3	,	,	PUNCT
ftr-431	1392	4	indebitatus	indebitatus	ADJ
ftr-431	1392	5	assumpsit	assumpsit	NOUN
ftr-431	1392	6	was	be	AUX
ftr-431	1392	7	an	an	DET
ftr-431	1392	8	action	action	NOUN
ftr-431	1392	9	at	at	ADP
ftr-431	1392	10	law	law	NOUN
ftr-431	1392	11	,	,	PUNCT
ftr-431	1392	12	not	not	PART
ftr-431	1392	13	in	in	ADP
ftr-431	1392	14	equity	equity	NOUN
ftr-431	1392	15	.	.	PUNCT
ftr-431	1393	1	see	see	VERB
ftr-431	1393	2	infra	infra	NOUN
ftr-431	1393	3	notes	note	VERB
ftr-431	1393	4	388	388	NUM
ftr-431	1393	5	-	-	SYM
ftr-431	1393	6	94	94	NUM
ftr-431	1393	7	and	and	CCONJ
ftr-431	1393	8	accompanying	accompany	VERB
ftr-431	1393	9	text	text	NOUN
ftr-431	1393	10	.	.	PUNCT
ftr-431	1394	1	334	334	NUM
ftr-431	1394	2	.	.	PUNCT
ftr-431	1395	1	see	see	VERB
ftr-431	1395	2	infra	infra	NOUN
ftr-431	1395	3	notes	note	VERB
ftr-431	1395	4	397	397	NUM
ftr-431	1395	5	-	-	SYM
ftr-431	1395	6	402	402	NUM
ftr-431	1395	7	and	and	CCONJ
ftr-431	1395	8	accompanying	accompany	VERB
ftr-431	1395	9	text	text	NOUN
ftr-431	1395	10	.	.	PUNCT
ftr-431	1396	1	cf	cf	NOUN
ftr-431	1396	2	.	.	PUNCT
ftr-431	1397	1	yung	yung	PROPN
ftr-431	1397	2	frank	frank	PROPN
ftr-431	1397	3	chiang	chiang	PROPN
ftr-431	1397	4	,	,	PUNCT
ftr-431	1397	5	payment	payment	NOUN
ftr-431	1397	6	by	by	ADP
ftr-431	1397	7	mistake	mistake	NOUN
ftr-431	1397	8	in	in	ADP
ftr-431	1397	9	english	english	ADJ
ftr-431	1397	10	law	law	NOUN
ftr-431	1397	11	,	,	PUNCT
ftr-431	1397	12	11	11	NUM
ftr-431	1397	13	fla	fla	NOUN
ftr-431	1397	14	.	.	PUNCT
ftr-431	1398	1	j.	j.	PROPN
ftr-431	1398	2	int’l	int’l	PROPN
ftr-431	1398	3	l.	l.	PROPN
ftr-431	1398	4	91	91	NUM
ftr-431	1398	5	,	,	PUNCT
ftr-431	1398	6	97	97	NUM
ftr-431	1398	7	-	-	SYM
ftr-431	1398	8	98	98	NUM
ftr-431	1398	9	(	(	PUNCT
ftr-431	1398	10	1996	1996	NUM
ftr-431	1398	11	)	)	PUNCT
ftr-431	1398	12	(	(	PUNCT
ftr-431	1398	13	“	"	PUNCT
ftr-431	1398	14	in	in	ADP
ftr-431	1398	15	england	england	PROPN
ftr-431	1398	16	,	,	PUNCT
ftr-431	1398	17	an	an	DET
ftr-431	1398	18	action	action	NOUN
ftr-431	1398	19	to	to	PART
ftr-431	1398	20	recover	recover	VERB
ftr-431	1398	21	payment	payment	NOUN
ftr-431	1398	22	for	for	ADP
ftr-431	1398	23	money	money	NOUN
ftr-431	1398	24	had	have	VERB
ftr-431	1398	25	and	and	CCONJ
ftr-431	1398	26	received	receive	VERB
ftr-431	1398	27	on	on	ADP
ftr-431	1398	28	the	the	DET
ftr-431	1398	29	ground	ground	NOUN
ftr-431	1398	30	of	of	ADP
ftr-431	1398	31	mistake	mistake	NOUN
ftr-431	1398	32	is	be	AUX
ftr-431	1398	33	within	within	ADP
ftr-431	1398	34	the	the	DET
ftr-431	1398	35	jurisdiction	jurisdiction	NOUN
ftr-431	1398	36	of	of	ADP
ftr-431	1398	37	the	the	DET
ftr-431	1398	38	court	court	NOUN
ftr-431	1398	39	of	of	ADP
ftr-431	1398	40	law	law	NOUN
ftr-431	1398	41	.	.	PUNCT
ftr-431	1399	1	chancery	chancery	NOUN
ftr-431	1399	2	,	,	PUNCT
ftr-431	1399	3	the	the	DET
ftr-431	1399	4	equity	equity	NOUN
ftr-431	1399	5	court	court	NOUN
ftr-431	1399	6	,	,	PUNCT
ftr-431	1399	7	never	never	ADV
ftr-431	1399	8	dealt	deal	VERB
ftr-431	1399	9	with	with	ADP
ftr-431	1399	10	such	such	ADJ
ftr-431	1399	11	action	action	NOUN
ftr-431	1399	12	unless	unless	SCONJ
ftr-431	1399	13	the	the	DET
ftr-431	1399	14	plaintiff	plaintiff	NOUN
ftr-431	1399	15	based	base	VERB
ftr-431	1399	16	the	the	DET
ftr-431	1399	17	action	action	NOUN
ftr-431	1399	18	on	on	ADP
ftr-431	1399	19	the	the	DET
ftr-431	1399	20	fraud	fraud	NOUN
ftr-431	1399	21	on	on	ADP
ftr-431	1399	22	the	the	DET
ftr-431	1399	23	part	part	NOUN
ftr-431	1399	24	of	of	ADP
ftr-431	1399	25	the	the	DET
ftr-431	1399	26	defendant	defendant	NOUN
ftr-431	1399	27	or	or	CCONJ
ftr-431	1399	28	unless	unless	SCONJ
ftr-431	1399	29	the	the	DET
ftr-431	1399	30	plaintiff	plaintiff	NOUN
ftr-431	1399	31	,	,	PUNCT
ftr-431	1399	32	in	in	ADP
ftr-431	1399	33	an	an	DET
ftr-431	1399	34	insolvency	insolvency	NOUN
ftr-431	1399	35	case	case	NOUN
ftr-431	1399	36	,	,	PUNCT
ftr-431	1399	37	requested	request	VERB
ftr-431	1399	38	the	the	DET
ftr-431	1399	39	court	court	NOUN
ftr-431	1399	40	to	to	PART
ftr-431	1399	41	distribute	distribute	VERB
ftr-431	1399	42	assets	asset	NOUN
ftr-431	1399	43	among	among	ADP
ftr-431	1399	44	claimants	claimant	NOUN
ftr-431	1399	45	.	.	PUNCT
ftr-431	1399	46	”	"	PUNCT
ftr-431	1399	47	)	)	PUNCT
ftr-431	1399	48	.	.	PUNCT
ftr-431	1400	1	335	335	NUM
ftr-431	1400	2	.	.	PUNCT
ftr-431	1400	3	stone	stone	NOUN
ftr-431	1400	4	,	,	PUNCT
ftr-431	1400	5	301	301	NUM
ftr-431	1400	6	u.s	u.s	PROPN
ftr-431	1400	7	.	.	PROPN
ftr-431	1400	8	532	532	NUM
ftr-431	1400	9	,	,	PUNCT
ftr-431	1400	10	534	534	NUM
ftr-431	1400	11	(	(	PUNCT
ftr-431	1400	12	1937	1937	NUM
ftr-431	1400	13	)	)	PUNCT
ftr-431	1400	14	.	.	PUNCT
ftr-431	1401	1	402	402	NUM
ftr-431	1401	2	florida	florida	PROPN
ftr-431	1401	3	tax	tax	NOUN
ftr-431	1401	4	review	review	NOUN
ftr-431	1402	1	[	[	X
ftr-431	1402	2	vol	vol	NOUN
ftr-431	1402	3	.	.	NOUN
ftr-431	1402	4	5:5	5:5	NUM
ftr-431	1402	5	a.	a.	NOUN
ftr-431	1402	6	the	the	DET
ftr-431	1402	7	tax	tax	NOUN
ftr-431	1402	8	refund	refund	NOUN
ftr-431	1402	9	action	action	NOUN
ftr-431	1402	10	and	and	CCONJ
ftr-431	1402	11	the	the	DET
ftr-431	1402	12	tax	tax	NOUN
ftr-431	1402	13	court	court	NOUN
ftr-431	1402	14	overpayment	overpayment	NOUN
ftr-431	1402	15	claim.—historically	claim.—historically	ADV
ftr-431	1402	16	,	,	PUNCT
ftr-431	1402	17	tax	tax	NOUN
ftr-431	1402	18	refund	refund	NOUN
ftr-431	1402	19	actions	action	NOUN
ftr-431	1402	20	were	be	AUX
ftr-431	1402	21	suits	suit	NOUN
ftr-431	1402	22	brought	bring	VERB
ftr-431	1402	23	against	against	ADP
ftr-431	1402	24	the	the	DET
ftr-431	1402	25	tax	tax	NOUN
ftr-431	1402	26	collector	collector	NOUN
ftr-431	1402	27	because	because	SCONJ
ftr-431	1402	28	,	,	PUNCT
ftr-431	1402	29	until	until	SCONJ
ftr-431	1402	30	the	the	DET
ftr-431	1402	31	court	court	NOUN
ftr-431	1402	32	of	of	ADP
ftr-431	1402	33	claims	claim	NOUN
ftr-431	1402	34	was	be	AUX
ftr-431	1402	35	created	create	VERB
ftr-431	1402	36	in	in	ADP
ftr-431	1402	37	1855	1855	NUM
ftr-431	1402	38	,	,	PUNCT
ftr-431	1402	39	no	no	DET
ftr-431	1402	40	suit	suit	NOUN
ftr-431	1402	41	of	of	ADP
ftr-431	1402	42	any	any	DET
ftr-431	1402	43	kind	kind	NOUN
ftr-431	1402	44	against	against	ADP
ftr-431	1402	45	the	the	DET
ftr-431	1402	46	united	united	PROPN
ftr-431	1402	47	states	states	PROPN
ftr-431	1402	48	government	government	NOUN
ftr-431	1402	49	was	be	AUX
ftr-431	1402	50	permitted	permit	VERB
ftr-431	1402	51	in	in	ADP
ftr-431	1402	52	any	any	DET
ftr-431	1402	53	court	court	NOUN
ftr-431	1402	54	.	.	PUNCT
ftr-431	1403	1	to336	to336	PROPN
ftr-431	1403	2	allow	allow	VERB
ftr-431	1403	3	recovery	recovery	NOUN
ftr-431	1403	4	“	"	PUNCT
ftr-431	1403	5	without	without	ADP
ftr-431	1403	6	seeming	seem	VERB
ftr-431	1403	7	to	to	PART
ftr-431	1403	8	do	do	VERB
ftr-431	1403	9	violence	violence	NOUN
ftr-431	1403	10	to	to	ADP
ftr-431	1403	11	the	the	DET
ftr-431	1403	12	sovereign	sovereign	NOUN
ftr-431	1403	13	’s	’s	PART
ftr-431	1403	14	immunity	immunity	NOUN
ftr-431	1403	15	from	from	ADP
ftr-431	1403	16	suit	suit	NOUN
ftr-431	1403	17	,	,	PUNCT
ftr-431	1403	18	”	"	PUNCT
ftr-431	1403	19	in	in	ADP
ftr-431	1403	20	elliott	elliott	PROPN
ftr-431	1403	21	v.	v.	PROPN
ftr-431	1403	22	swartwout	swartwout	PROPN
ftr-431	1403	23	,	,	PUNCT
ftr-431	1403	24	an	an	DET
ftr-431	1403	25	1836	1836	NUM
ftr-431	1403	26	case	case	NOUN
ftr-431	1403	27	regarding	regard	VERB
ftr-431	1403	28	customs	custom	NOUN
ftr-431	1404	1	duties,337	duties,337	PROPN
ftr-431	1404	2	338	338	NUM
ftr-431	1404	3	the	the	DET
ftr-431	1404	4	supreme	supreme	PROPN
ftr-431	1404	5	court	court	PROPN
ftr-431	1404	6	sanctioned	sanction	VERB
ftr-431	1404	7	suits	suit	NOUN
ftr-431	1404	8	in	in	ADP
ftr-431	1404	9	assumpsit	assumpsit	NOUN
ftr-431	1404	10	for	for	ADP
ftr-431	1404	11	money	money	NOUN
ftr-431	1404	12	had	have	VERB
ftr-431	1404	13	and	and	CCONJ
ftr-431	1404	14	received	receive	VERB
ftr-431	1404	15	against	against	ADP
ftr-431	1404	16	tax	tax	NOUN
ftr-431	1404	17	collectors	collector	NOUN
ftr-431	1404	18	for	for	ADP
ftr-431	1404	19	taxes	taxis	NOUN
ftr-431	1404	20	collected	collect	VERB
ftr-431	1404	21	illegally	illegally	ADV
ftr-431	1404	22	.	.	PUNCT
ftr-431	1405	1	“	"	PUNCT
ftr-431	1405	2	there	there	PRON
ftr-431	1405	3	money	money	NOUN
ftr-431	1405	4	had	have	AUX
ftr-431	1405	5	been339	been339	AUX
ftr-431	1405	6	taken	take	VERB
ftr-431	1405	7	by	by	ADP
ftr-431	1405	8	the	the	DET
ftr-431	1405	9	collector	collector	NOUN
ftr-431	1405	10	for	for	ADP
ftr-431	1405	11	duties	duty	NOUN
ftr-431	1405	12	which	which	PRON
ftr-431	1405	13	were	be	AUX
ftr-431	1405	14	not	not	PART
ftr-431	1405	15	imposed	impose	VERB
ftr-431	1405	16	.	.	PUNCT
ftr-431	1406	1	this	this	DET
ftr-431	1406	2	money	money	NOUN
ftr-431	1406	3	lawfully	lawfully	ADV
ftr-431	1406	4	belonged	belong	VERB
ftr-431	1406	5	to	to	ADP
ftr-431	1406	6	the	the	DET
ftr-431	1406	7	plaintiff	plaintiff	NOUN
ftr-431	1406	8	;	;	PUNCT
ftr-431	1406	9	it	it	PRON
ftr-431	1406	10	was	be	AUX
ftr-431	1406	11	the	the	DET
ftr-431	1406	12	duty	duty	NOUN
ftr-431	1406	13	,	,	PUNCT
ftr-431	1406	14	therefore	therefore	ADV
ftr-431	1406	15	,	,	PUNCT
ftr-431	1406	16	of	of	ADP
ftr-431	1406	17	the	the	DET
ftr-431	1406	18	collector	collector	NOUN
ftr-431	1406	19	to	to	PART
ftr-431	1406	20	pay	pay	VERB
ftr-431	1406	21	it	it	PRON
ftr-431	1406	22	back	back	ADV
ftr-431	1406	23	to	to	ADP
ftr-431	1406	24	him	he	PRON
ftr-431	1406	25	.	.	PUNCT
ftr-431	1407	1	”340	”340	PRON
ftr-431	1407	2	although	although	SCONJ
ftr-431	1407	3	this	this	DET
ftr-431	1407	4	type	type	NOUN
ftr-431	1407	5	of	of	ADP
ftr-431	1407	6	suit	suit	NOUN
ftr-431	1407	7	against	against	ADP
ftr-431	1407	8	the	the	DET
ftr-431	1407	9	tax	tax	NOUN
ftr-431	1407	10	collector	collector	NOUN
ftr-431	1407	11	was	be	AUX
ftr-431	1407	12	soon	soon	ADV
ftr-431	1407	13	superseded	supersede	VERB
ftr-431	1407	14	in	in	ADP
ftr-431	1407	15	some	some	DET
ftr-431	1407	16	cases	case	NOUN
ftr-431	1407	17	by	by	ADP
ftr-431	1407	18	a	a	DET
ftr-431	1407	19	statute	statute	NOUN
ftr-431	1407	20	requiring	require	VERB
ftr-431	1407	21	the	the	DET
ftr-431	1407	22	duties	duty	NOUN
ftr-431	1407	23	to	to	PART
ftr-431	1407	24	be	be	AUX
ftr-431	1407	25	paid	pay	VERB
ftr-431	1407	26	over	over	ADP
ftr-431	1407	27	to	to	ADP
ftr-431	1407	28	the	the	DET
ftr-431	1407	29	treasury	treasury	NOUN
ftr-431	1407	30	,	,	PUNCT
ftr-431	1407	31	and	and	CCONJ
ftr-431	1407	32	by	by	ADP
ftr-431	1407	33	the	the	DET
ftr-431	1407	34	resulting	result	VERB
ftr-431	1407	35	administrative	administrative	ADJ
ftr-431	1407	36	procedure	procedure	NOUN
ftr-431	1407	37	,	,	PUNCT
ftr-431	1407	38	in	in	ADP
ftr-431	1407	39	1866	1866	NUM
ftr-431	1407	40	,	,	PUNCT
ftr-431	1407	41	the	the	DET
ftr-431	1407	42	supreme	supreme	NOUN
ftr-431	1407	43	court341	court341	PROPN
ftr-431	1407	44	held	hold	VERB
ftr-431	1407	45	that	that	SCONJ
ftr-431	1407	46	the	the	DET
ftr-431	1407	47	right	right	NOUN
ftr-431	1407	48	to	to	PART
ftr-431	1407	49	sue	sue	VERB
ftr-431	1407	50	the	the	DET
ftr-431	1407	51	tax	tax	NOUN
ftr-431	1407	52	collector	collector	NOUN
ftr-431	1407	53	with	with	ADP
ftr-431	1407	54	respect	respect	NOUN
ftr-431	1407	55	to	to	ADP
ftr-431	1407	56	internal	internal	ADJ
ftr-431	1407	57	revenue	revenue	NOUN
ftr-431	1407	58	taxes	taxis	NOUN
ftr-431	1407	59	was	be	AUX
ftr-431	1407	60	implicit	implicit	ADJ
ftr-431	1407	61	in	in	ADP
ftr-431	1407	62	various	various	ADJ
ftr-431	1407	63	assessment	assessment	NOUN
ftr-431	1407	64	and	and	CCONJ
ftr-431	1407	65	collection	collection	NOUN
ftr-431	1407	66	statutes	statute	NOUN
ftr-431	1407	67	.	.	PUNCT
ftr-431	1408	1	that	that	DET
ftr-431	1408	2	case	case	NOUN
ftr-431	1408	3	was	be	AUX
ftr-431	1408	4	also342	also342	PROPN
ftr-431	1408	5	an	an	DET
ftr-431	1408	6	action	action	NOUN
ftr-431	1408	7	in	in	ADP
ftr-431	1408	8	assumpsit	assumpsit	NOUN
ftr-431	1408	9	for	for	ADP
ftr-431	1408	10	money	money	NOUN
ftr-431	1408	11	had	have	VERB
ftr-431	1408	12	and	and	CCONJ
ftr-431	1408	13	received.343	received.343	VERB
ftr-431	1408	14	the	the	DET
ftr-431	1408	15	supreme	supreme	PROPN
ftr-431	1408	16	court	court	PROPN
ftr-431	1408	17	recognized	recognize	VERB
ftr-431	1408	18	that	that	SCONJ
ftr-431	1408	19	the	the	DET
ftr-431	1408	20	suit	suit	NOUN
ftr-431	1408	21	against	against	ADP
ftr-431	1408	22	the	the	DET
ftr-431	1408	23	tax	tax	NOUN
ftr-431	1408	24	collector	collector	NOUN
ftr-431	1408	25	was	be	AUX
ftr-431	1408	26	merely	merely	ADV
ftr-431	1408	27	a	a	DET
ftr-431	1408	28	mechanism	mechanism	NOUN
ftr-431	1408	29	to	to	PART
ftr-431	1408	30	afford	afford	VERB
ftr-431	1408	31	a	a	DET
ftr-431	1408	32	remedy	remedy	NOUN
ftr-431	1408	33	against	against	ADP
ftr-431	1408	34	the	the	DET
ftr-431	1408	35	government	government	NOUN
ftr-431	1408	36	.	.	PUNCT
ftr-431	1409	1	once344	once344	PROPN
ftr-431	1410	1	the	the	DET
ftr-431	1410	2	court	court	NOUN
ftr-431	1410	3	of	of	ADP
ftr-431	1410	4	claims	claim	NOUN
ftr-431	1410	5	was	be	AUX
ftr-431	1410	6	created	create	VERB
ftr-431	1410	7	,	,	PUNCT
ftr-431	1410	8	it	it	PRON
ftr-431	1410	9	afforded	afford	VERB
ftr-431	1410	10	a	a	DET
ftr-431	1410	11	forum	forum	NOUN
ftr-431	1410	12	for	for	ADP
ftr-431	1410	13	tax	tax	NOUN
ftr-431	1410	14	suits	suit	NOUN
ftr-431	1410	15	directly	directly	ADV
ftr-431	1410	16	against	against	ADP
ftr-431	1410	17	the	the	DET
ftr-431	1410	18	federal	federal	ADJ
ftr-431	1410	19	government	government	NOUN
ftr-431	1410	20	.	.	PUNCT
ftr-431	1411	1	yet	yet	ADV
ftr-431	1411	2	,	,	PUNCT
ftr-431	1411	3	as	as	SCONJ
ftr-431	1411	4	discussed	discuss	VERB
ftr-431	1411	5	below	below	ADV
ftr-431	1411	6	,	,	PUNCT
ftr-431	1411	7	congress	congress	PROPN
ftr-431	1411	8	and	and	CCONJ
ftr-431	1411	9	the	the	DET
ftr-431	1411	10	courts	court	NOUN
ftr-431	1411	11	seemed	seem	VERB
ftr-431	1411	12	to	to	PART
ftr-431	1411	13	deem	deem	VERB
ftr-431	1411	14	important	important	ADJ
ftr-431	1411	15	district	district	NOUN
ftr-431	1411	16	court	court	NOUN
ftr-431	1411	17	jurisdiction	jurisdiction	NOUN
ftr-431	1411	18	over	over	ADP
ftr-431	1411	19	tax	tax	NOUN
ftr-431	1411	20	refund	refund	NOUN
ftr-431	1411	21	actions	action	NOUN
ftr-431	1411	22	.	.	PUNCT
ftr-431	1412	1	in	in	ADP
ftr-431	1412	2	1887	1887	NUM
ftr-431	1412	3	,	,	PUNCT
ftr-431	1412	4	congress	congress	PROPN
ftr-431	1412	5	passed	pass	VERB
ftr-431	1412	6	the	the	DET
ftr-431	1412	7	tucker	tucker	PROPN
ftr-431	1412	8	act	act	PROPN
ftr-431	1412	9	,	,	PUNCT
ftr-431	1412	10	which	which	PRON
ftr-431	1412	11	gave	give	VERB
ftr-431	1412	12	the	the	DET
ftr-431	1412	13	district	district	NOUN
ftr-431	1412	14	courts	court	NOUN
ftr-431	1412	15	jurisdiction	jurisdiction	VERB
ftr-431	1412	16	over	over	ADP
ftr-431	1412	17	all	all	DET
ftr-431	1412	18	claims	claim	NOUN
ftr-431	1412	19	against	against	ADP
ftr-431	1412	20	the	the	DET
ftr-431	1412	21	united	united	PROPN
ftr-431	1412	22	states	states	PROPN
ftr-431	1412	23	for	for	ADP
ftr-431	1412	24	damages	damage	NOUN
ftr-431	1412	25	up	up	ADP
ftr-431	1412	26	to	to	PART
ftr-431	1412	27	$	$	SYM
ftr-431	1412	28	1,000	1,000	NUM
ftr-431	1412	29	that	that	PRON
ftr-431	1412	30	were	be	AUX
ftr-431	1412	31	founded	found	VERB
ftr-431	1412	32	upon	upon	SCONJ
ftr-431	1412	33	the	the	DET
ftr-431	1412	34	constitution	constitution	NOUN
ftr-431	1412	35	of	of	ADP
ftr-431	1412	36	the	the	DET
ftr-431	1412	37	united	united	PROPN
ftr-431	1412	38	states	states	PROPN
ftr-431	1412	39	,	,	PUNCT
ftr-431	1412	40	any	any	DET
ftr-431	1412	41	law	law	NOUN
ftr-431	1412	42	of	of	ADP
ftr-431	1412	43	congress	congress	PROPN
ftr-431	1412	44	,	,	PUNCT
ftr-431	1412	45	or	or	CCONJ
ftr-431	1412	46	any	any	DET
ftr-431	1412	47	contract	contract	NOUN
ftr-431	1412	48	with	with	ADP
ftr-431	1412	49	the	the	DET
ftr-431	1412	50	united	united	PROPN
ftr-431	1412	51	states	states	PROPN
ftr-431	1412	52	government	government	NOUN
ftr-431	1412	53	.	.	PUNCT
ftr-431	1413	1	in	in	ADP
ftr-431	1413	2	1911	1911	NUM
ftr-431	1413	3	,	,	PUNCT
ftr-431	1413	4	the345	the345	PROPN
ftr-431	1413	5	limitation	limitation	NOUN
ftr-431	1413	6	on	on	ADP
ftr-431	1413	7	the	the	DET
ftr-431	1413	8	amount	amount	NOUN
ftr-431	1413	9	of	of	ADP
ftr-431	1413	10	damages	damage	NOUN
ftr-431	1413	11	under	under	ADP
ftr-431	1413	12	the	the	DET
ftr-431	1413	13	tucker	tucker	PROPN
ftr-431	1413	14	act	act	PROPN
ftr-431	1413	15	was	be	AUX
ftr-431	1413	16	increased	increase	VERB
ftr-431	1413	17	to	to	ADP
ftr-431	1413	18	$	$	SYM
ftr-431	1413	19	10,000	10,000	NUM
ftr-431	1413	20	.	.	PUNCT
ftr-431	1414	1	in	in	ADP
ftr-431	1414	2	1915	1915	NUM
ftr-431	1414	3	,	,	PUNCT
ftr-431	1414	4	the	the	DET
ftr-431	1414	5	supreme	supreme	PROPN
ftr-431	1414	6	court	court	PROPN
ftr-431	1414	7	held	hold	VERB
ftr-431	1414	8	that	that	SCONJ
ftr-431	1414	9	the	the	DET
ftr-431	1414	10	tucker	tucker	PROPN
ftr-431	1414	11	act	act	PROPN
ftr-431	1414	12	included346	included346	PROPN
ftr-431	1414	13	336	336	NUM
ftr-431	1414	14	.	.	PUNCT
ftr-431	1415	1	william	william	PROPN
ftr-431	1415	2	t.	t.	PROPN
ftr-431	1415	3	plumb	plumb	PROPN
ftr-431	1415	4	,	,	PUNCT
ftr-431	1415	5	jr	jr	PROPN
ftr-431	1415	6	.	.	PROPN
ftr-431	1415	7	,	,	PUNCT
ftr-431	1415	8	tax	tax	NOUN
ftr-431	1415	9	refund	refund	NOUN
ftr-431	1415	10	suits	suit	NOUN
ftr-431	1415	11	against	against	ADP
ftr-431	1415	12	collectors	collector	NOUN
ftr-431	1415	13	of	of	ADP
ftr-431	1415	14	internal	internal	ADJ
ftr-431	1415	15	revenue	revenue	NOUN
ftr-431	1415	16	,	,	PUNCT
ftr-431	1415	17	60	60	NUM
ftr-431	1415	18	harv	harv	NOUN
ftr-431	1415	19	.	.	PUNCT
ftr-431	1416	1	l.	l.	PROPN
ftr-431	1416	2	rev	rev	PROPN
ftr-431	1416	3	.	.	PROPN
ftr-431	1416	4	685	685	NUM
ftr-431	1416	5	,	,	PUNCT
ftr-431	1416	6	687	687	NUM
ftr-431	1416	7	(	(	PUNCT
ftr-431	1416	8	1947	1947	NUM
ftr-431	1416	9	)	)	PUNCT
ftr-431	1416	10	.	.	PUNCT
ftr-431	1417	1	337	337	NUM
ftr-431	1417	2	.	.	PUNCT
ftr-431	1418	1	i	i	PRON
ftr-431	1418	2	d.	d.	PROPN
ftr-431	1418	3	at	at	ADP
ftr-431	1418	4	688	688	NUM
ftr-431	1418	5	.	.	PUNCT
ftr-431	1419	1	338	338	NUM
ftr-431	1419	2	.	.	NOUN
ftr-431	1419	3	35	35	NUM
ftr-431	1419	4	u.s	u.s	PROPN
ftr-431	1419	5	.	.	PROPN
ftr-431	1419	6	137	137	NUM
ftr-431	1419	7	(	(	PUNCT
ftr-431	1419	8	1836	1836	NUM
ftr-431	1419	9	)	)	PUNCT
ftr-431	1419	10	.	.	PUNCT
ftr-431	1420	1	339	339	NUM
ftr-431	1420	2	.	.	PUNCT
ftr-431	1421	1	plumb	plumb	ADJ
ftr-431	1421	2	,	,	PUNCT
ftr-431	1421	3	supra	supra	PROPN
ftr-431	1421	4	note	note	NOUN
ftr-431	1421	5	336	336	NUM
ftr-431	1421	6	,	,	PUNCT
ftr-431	1421	7	at	at	ADP
ftr-431	1421	8	687	687	NUM
ftr-431	1421	9	;	;	PUNCT
ftr-431	1421	10	see	see	VERB
ftr-431	1421	11	elliott	elliott	PROPN
ftr-431	1421	12	,	,	PUNCT
ftr-431	1421	13	35	35	NUM
ftr-431	1421	14	u.s	u.s	PROPN
ftr-431	1421	15	.	.	PROPN
ftr-431	1421	16	137	137	NUM
ftr-431	1421	17	(	(	PUNCT
ftr-431	1421	18	1836	1836	NUM
ftr-431	1421	19	)	)	PUNCT
ftr-431	1421	20	.	.	PUNCT
ftr-431	1422	1	340	340	NUM
ftr-431	1422	2	.	.	PUNCT
ftr-431	1423	1	cary	cary	PROPN
ftr-431	1423	2	v.	v.	PROPN
ftr-431	1423	3	curtis	curtis	PROPN
ftr-431	1423	4	,	,	PUNCT
ftr-431	1423	5	44	44	NUM
ftr-431	1423	6	u.s	u.s	PROPN
ftr-431	1423	7	.	.	PROPN
ftr-431	1423	8	236	236	NUM
ftr-431	1423	9	,	,	PUNCT
ftr-431	1423	10	250	250	NUM
ftr-431	1423	11	(	(	PUNCT
ftr-431	1423	12	1845	1845	NUM
ftr-431	1423	13	)	)	PUNCT
ftr-431	1423	14	.	.	PUNCT
ftr-431	1424	1	341	341	NUM
ftr-431	1424	2	.	.	PUNCT
ftr-431	1424	3	see	see	VERB
ftr-431	1424	4	plumb	plumb	ADJ
ftr-431	1424	5	,	,	PUNCT
ftr-431	1424	6	supra	supra	PROPN
ftr-431	1424	7	note	note	NOUN
ftr-431	1424	8	336	336	NUM
ftr-431	1424	9	,	,	PUNCT
ftr-431	1424	10	at	at	ADP
ftr-431	1424	11	689	689	NUM
ftr-431	1424	12	;	;	PUNCT
ftr-431	1424	13	cary	cary	PROPN
ftr-431	1424	14	,	,	PUNCT
ftr-431	1424	15	44	44	NUM
ftr-431	1424	16	u.s	u.s	PROPN
ftr-431	1424	17	.	.	PROPN
ftr-431	1424	18	at	at	ADP
ftr-431	1424	19	251	251	NUM
ftr-431	1424	20	.	.	PUNCT
ftr-431	1424	21	342	342	NUM
ftr-431	1424	22	.	.	PUNCT
ftr-431	1425	1	see	see	VERB
ftr-431	1425	2	philadelphia	philadelphia	PROPN
ftr-431	1425	3	v.	v.	ADP
ftr-431	1425	4	the	the	DET
ftr-431	1425	5	collector	collector	NOUN
ftr-431	1425	6	,	,	PUNCT
ftr-431	1425	7	72	72	NUM
ftr-431	1425	8	u.s	u.s	PROPN
ftr-431	1425	9	.	.	PROPN
ftr-431	1425	10	720	720	NUM
ftr-431	1425	11	,	,	PUNCT
ftr-431	1425	12	730	730	NUM
ftr-431	1425	13	(	(	PUNCT
ftr-431	1425	14	1866	1866	NUM
ftr-431	1425	15	)	)	PUNCT
ftr-431	1425	16	;	;	PUNCT
ftr-431	1425	17	plumb	plumb	ADJ
ftr-431	1425	18	,	,	PUNCT
ftr-431	1425	19	supra	supra	PROPN
ftr-431	1425	20	note	note	NOUN
ftr-431	1425	21	336	336	NUM
ftr-431	1425	22	,	,	PUNCT
ftr-431	1425	23	at	at	ADP
ftr-431	1425	24	690	690	NUM
ftr-431	1425	25	.	.	PUNCT
ftr-431	1425	26	343	343	NUM
ftr-431	1425	27	.	.	PUNCT
ftr-431	1426	1	philadelphia	philadelphia	PROPN
ftr-431	1426	2	v.	v.	ADP
ftr-431	1426	3	the	the	DET
ftr-431	1426	4	collector	collector	NOUN
ftr-431	1426	5	,	,	PUNCT
ftr-431	1426	6	72	72	NUM
ftr-431	1426	7	u.s	u.s	PROPN
ftr-431	1426	8	.	.	PROPN
ftr-431	1426	9	at	at	ADP
ftr-431	1426	10	727	727	NUM
ftr-431	1426	11	.	.	PUNCT
ftr-431	1427	1	344	344	NUM
ftr-431	1427	2	.	.	PUNCT
ftr-431	1427	3	see	see	VERB
ftr-431	1427	4	plumb	plumb	ADJ
ftr-431	1427	5	,	,	PUNCT
ftr-431	1427	6	supra	supra	PROPN
ftr-431	1427	7	note	note	NOUN
ftr-431	1427	8	336	336	NUM
ftr-431	1427	9	,	,	PUNCT
ftr-431	1427	10	at	at	ADP
ftr-431	1427	11	691	691	NUM
ftr-431	1427	12	;	;	PUNCT
ftr-431	1427	13	see	see	VERB
ftr-431	1427	14	also	also	ADV
ftr-431	1427	15	george	george	PROPN
ftr-431	1427	16	moore	moore	PROPN
ftr-431	1427	17	ice	ice	PROPN
ftr-431	1427	18	cream	cream	PROPN
ftr-431	1427	19	co.	co.	PROPN
ftr-431	1428	1	v.	v.	CCONJ
ftr-431	1428	2	rose	rose	PROPN
ftr-431	1428	3	,	,	PUNCT
ftr-431	1428	4	289	289	NUM
ftr-431	1428	5	u.s	u.s	PROPN
ftr-431	1428	6	.	.	PROPN
ftr-431	1428	7	373	373	NUM
ftr-431	1428	8	,	,	PUNCT
ftr-431	1428	9	383	383	NUM
ftr-431	1428	10	(	(	PUNCT
ftr-431	1428	11	1933	1933	NUM
ftr-431	1428	12	)	)	PUNCT
ftr-431	1428	13	(	(	PUNCT
ftr-431	1428	14	referring	refer	VERB
ftr-431	1428	15	to	to	ADP
ftr-431	1428	16	a	a	DET
ftr-431	1428	17	suit	suit	NOUN
ftr-431	1428	18	against	against	ADP
ftr-431	1428	19	the	the	DET
ftr-431	1428	20	tax	tax	NOUN
ftr-431	1428	21	collector	collector	NOUN
ftr-431	1428	22	as	as	ADP
ftr-431	1428	23	“	"	PUNCT
ftr-431	1428	24	merely	merely	ADV
ftr-431	1428	25	a	a	DET
ftr-431	1428	26	remedial	remedial	ADJ
ftr-431	1428	27	expedient	expedient	NOUN
ftr-431	1428	28	for	for	ADP
ftr-431	1428	29	bringing	bring	VERB
ftr-431	1428	30	the	the	DET
ftr-431	1428	31	government	government	NOUN
ftr-431	1428	32	into	into	ADP
ftr-431	1428	33	court	court	NOUN
ftr-431	1428	34	.	.	PUNCT
ftr-431	1428	35	”	"	PUNCT
ftr-431	1428	36	)	)	PUNCT
ftr-431	1428	37	.	.	PUNCT
ftr-431	1429	1	345	345	NUM
ftr-431	1429	2	.	.	PUNCT
ftr-431	1430	1	act	act	NOUN
ftr-431	1430	2	of	of	ADP
ftr-431	1430	3	mar	mar	PROPN
ftr-431	1430	4	.	.	PROPN
ftr-431	1430	5	3	3	NUM
ftr-431	1430	6	,	,	PUNCT
ftr-431	1430	7	1887	1887	NUM
ftr-431	1430	8	,	,	PUNCT
ftr-431	1430	9	ch	ch	NOUN
ftr-431	1430	10	.	.	PROPN
ftr-431	1430	11	359	359	NUM
ftr-431	1430	12	,	,	PUNCT
ftr-431	1430	13	24	24	NUM
ftr-431	1430	14	stat	stat	NOUN
ftr-431	1430	15	.	.	PUNCT
ftr-431	1431	1	505	505	NUM
ftr-431	1431	2	.	.	X
ftr-431	1432	1	346	346	NUM
ftr-431	1432	2	.	.	PUNCT
ftr-431	1432	3	act	act	NOUN
ftr-431	1432	4	of	of	ADP
ftr-431	1432	5	mar	mar	PROPN
ftr-431	1432	6	.	.	PROPN
ftr-431	1432	7	3	3	NUM
ftr-431	1432	8	,	,	PUNCT
ftr-431	1432	9	1911	1911	NUM
ftr-431	1432	10	,	,	PUNCT
ftr-431	1432	11	ch	ch	NOUN
ftr-431	1432	12	.	.	NOUN
ftr-431	1432	13	231	231	NUM
ftr-431	1432	14	,	,	PUNCT
ftr-431	1432	15	§	§	PROPN
ftr-431	1432	16	24	24	NUM
ftr-431	1432	17	,	,	PUNCT
ftr-431	1432	18	36	36	NUM
ftr-431	1432	19	stat	stat	NOUN
ftr-431	1432	20	.	.	PUNCT
ftr-431	1433	1	1093	1093	NUM
ftr-431	1433	2	.	.	PUNCT
ftr-431	1434	1	2001	2001	NUM
ftr-431	1434	2	]	]	PUNCT
ftr-431	1434	3	equity	equity	NOUN
ftr-431	1434	4	and	and	CCONJ
ftr-431	1434	5	the	the	DET
ftr-431	1434	6	article	article	NOUN
ftr-431	1434	7	i	i	PRON
ftr-431	1434	8	court	court	VERB
ftr-431	1434	9	403	403	NUM
ftr-431	1434	10	jurisdiction	jurisdiction	NOUN
ftr-431	1434	11	over	over	ADP
ftr-431	1434	12	suits	suit	NOUN
ftr-431	1434	13	for	for	ADP
ftr-431	1434	14	tax	tax	NOUN
ftr-431	1434	15	refunds	refund	NOUN
ftr-431	1434	16	.	.	PUNCT
ftr-431	1435	1	suits	suit	NOUN
ftr-431	1435	2	in	in	ADP
ftr-431	1435	3	district	district	NOUN
ftr-431	1435	4	court	court	NOUN
ftr-431	1435	5	against	against	ADP
ftr-431	1435	6	the	the	DET
ftr-431	1435	7	tax347	tax347	PROPN
ftr-431	1435	8	collector	collector	NOUN
ftr-431	1435	9	remained	remain	VERB
ftr-431	1435	10	available	available	ADJ
ftr-431	1435	11	for	for	ADP
ftr-431	1435	12	cases	case	NOUN
ftr-431	1435	13	involving	involve	VERB
ftr-431	1435	14	more	more	ADJ
ftr-431	1435	15	than	than	ADP
ftr-431	1435	16	the	the	DET
ftr-431	1435	17	capped	cap	VERB
ftr-431	1435	18	amount	amount	NOUN
ftr-431	1435	19	.	.	PUNCT
ftr-431	1436	1	in	in	ADP
ftr-431	1436	2	1935	1935	NUM
ftr-431	1436	3	-	-	SYM
ftr-431	1436	4	1938	1938	NUM
ftr-431	1436	5	,	,	PUNCT
ftr-431	1436	6	for	for	ADP
ftr-431	1436	7	example	example	NOUN
ftr-431	1436	8	,	,	PUNCT
ftr-431	1436	9	suits	suit	NOUN
ftr-431	1436	10	against	against	ADP
ftr-431	1436	11	the	the	DET
ftr-431	1436	12	collector	collector	NOUN
ftr-431	1436	13	comprised	comprise	VERB
ftr-431	1436	14	about	about	ADV
ftr-431	1436	15	40	40	NUM
ftr-431	1436	16	%	%	NOUN
ftr-431	1436	17	of	of	ADP
ftr-431	1436	18	tax	tax	NOUN
ftr-431	1436	19	refund	refund	NOUN
ftr-431	1436	20	actions	action	NOUN
ftr-431	1436	21	brought	bring	VERB
ftr-431	1436	22	in	in	ADP
ftr-431	1436	23	district	district	NOUN
ftr-431	1436	24	court.348	court.348	NOUN
ftr-431	1436	25	in	in	ADP
ftr-431	1436	26	1921	1921	NUM
ftr-431	1436	27	,	,	PUNCT
ftr-431	1436	28	the	the	DET
ftr-431	1436	29	supreme	supreme	PROPN
ftr-431	1436	30	court	court	PROPN
ftr-431	1436	31	held	hold	VERB
ftr-431	1436	32	that	that	SCONJ
ftr-431	1436	33	actions	action	NOUN
ftr-431	1436	34	against	against	ADP
ftr-431	1436	35	a	a	DET
ftr-431	1436	36	tax	tax	NOUN
ftr-431	1436	37	collector	collector	NOUN
ftr-431	1436	38	were	be	AUX
ftr-431	1436	39	personal	personal	ADJ
ftr-431	1436	40	in	in	ADP
ftr-431	1436	41	nature	nature	NOUN
ftr-431	1436	42	,	,	PUNCT
ftr-431	1436	43	and	and	CCONJ
ftr-431	1436	44	therefore	therefore	ADV
ftr-431	1436	45	not	not	PART
ftr-431	1436	46	maintainable	maintainable	ADJ
ftr-431	1436	47	against	against	ADP
ftr-431	1436	48	his	his	PRON
ftr-431	1436	49	successor	successor	NOUN
ftr-431	1436	50	in	in	ADP
ftr-431	1436	51	office	office	NOUN
ftr-431	1436	52	.	.	PUNCT
ftr-431	1437	1	thus	thus	ADV
ftr-431	1437	2	,	,	PUNCT
ftr-431	1437	3	if	if	SCONJ
ftr-431	1437	4	the	the	DET
ftr-431	1437	5	collector	collector	NOUN
ftr-431	1437	6	had	have	AUX
ftr-431	1437	7	died	die	VERB
ftr-431	1437	8	or	or	CCONJ
ftr-431	1437	9	retired	retire	VERB
ftr-431	1437	10	,	,	PUNCT
ftr-431	1437	11	a	a	DET
ftr-431	1437	12	taxpayer	taxpayer	NOUN
ftr-431	1437	13	with	with	ADP
ftr-431	1437	14	a	a	DET
ftr-431	1437	15	refund349	refund349	PROPN
ftr-431	1437	16	claim	claim	NOUN
ftr-431	1437	17	of	of	ADP
ftr-431	1437	18	more	more	ADJ
ftr-431	1437	19	than	than	ADP
ftr-431	1437	20	$	$	SYM
ftr-431	1437	21	10,000	10,000	NUM
ftr-431	1437	22	had	have	VERB
ftr-431	1437	23	no	no	DET
ftr-431	1437	24	remedy	remedy	NOUN
ftr-431	1437	25	in	in	ADP
ftr-431	1437	26	a	a	DET
ftr-431	1437	27	district	district	NOUN
ftr-431	1437	28	court	court	NOUN
ftr-431	1437	29	.	.	PUNCT
ftr-431	1438	1	although	although	SCONJ
ftr-431	1438	2	the	the	DET
ftr-431	1438	3	claims	claim	NOUN
ftr-431	1438	4	court	court	NOUN
ftr-431	1438	5	option	option	NOUN
ftr-431	1438	6	remained	remain	VERB
ftr-431	1438	7	available	available	ADJ
ftr-431	1438	8	,	,	PUNCT
ftr-431	1438	9	the	the	DET
ftr-431	1438	10	revenue	revenue	NOUN
ftr-431	1438	11	act	act	NOUN
ftr-431	1438	12	of	of	ADP
ftr-431	1438	13	1921	1921	NUM
ftr-431	1438	14	preserved	preserve	VERB
ftr-431	1438	15	the	the	DET
ftr-431	1438	16	district	district	NOUN
ftr-431	1438	17	court	court	NOUN
ftr-431	1438	18	as	as	ADP
ftr-431	1438	19	a	a	DET
ftr-431	1438	20	forum	forum	NOUN
ftr-431	1438	21	by	by	ADP
ftr-431	1438	22	allowing	allow	VERB
ftr-431	1438	23	suits	suit	NOUN
ftr-431	1438	24	against	against	ADP
ftr-431	1438	25	the	the	DET
ftr-431	1438	26	united	united	PROPN
ftr-431	1438	27	states	states	PROPN
ftr-431	1438	28	for	for	ADP
ftr-431	1438	29	tax	tax	NOUN
ftr-431	1438	30	refunds	refund	NOUN
ftr-431	1438	31	involving	involve	VERB
ftr-431	1438	32	more	more	ADJ
ftr-431	1438	33	than	than	ADP
ftr-431	1438	34	$	$	SYM
ftr-431	1438	35	10,000	10,000	NUM
ftr-431	1438	36	.	.	PUNCT
ftr-431	1439	1	in	in	ADP
ftr-431	1439	2	1954	1954	NUM
ftr-431	1439	3	,	,	PUNCT
ftr-431	1439	4	the	the	DET
ftr-431	1439	5	$	$	SYM
ftr-431	1439	6	10,000	10,000	NUM
ftr-431	1439	7	cap	cap	NOUN
ftr-431	1439	8	on	on	ADP
ftr-431	1439	9	tucker350	tucker350	PROPN
ftr-431	1439	10	act	act	PROPN
ftr-431	1439	11	claims	claim	NOUN
ftr-431	1439	12	was	be	AUX
ftr-431	1439	13	eliminated.351	eliminated.351	PRON
ftr-431	1439	14	district	district	NOUN
ftr-431	1439	15	court	court	NOUN
ftr-431	1439	16	jurisdiction	jurisdiction	NOUN
ftr-431	1439	17	in	in	ADP
ftr-431	1439	18	refund	refund	NOUN
ftr-431	1439	19	actions	action	NOUN
ftr-431	1439	20	is	be	AUX
ftr-431	1439	21	now	now	ADV
ftr-431	1439	22	embodied	embody	VERB
ftr-431	1439	23	in	in	ADP
ftr-431	1439	24	28	28	NUM
ftr-431	1439	25	u.s.c	u.s.c	ADJ
ftr-431	1439	26	.	.	PUNCT
ftr-431	1440	1	§	§	PROPN
ftr-431	1440	2	1346(a)(1	1346(a)(1	NUM
ftr-431	1440	3	)	)	PUNCT
ftr-431	1440	4	,	,	PUNCT
ftr-431	1440	5	which	which	PRON
ftr-431	1440	6	provides:352	provides:352	VERB
ftr-431	1440	7	the	the	DET
ftr-431	1440	8	district	district	NOUN
ftr-431	1440	9	courts	court	NOUN
ftr-431	1440	10	shall	shall	AUX
ftr-431	1440	11	have	have	VERB
ftr-431	1440	12	original	original	ADJ
ftr-431	1440	13	jurisdiction	jurisdiction	NOUN
ftr-431	1440	14	,	,	PUNCT
ftr-431	1440	15	concurrent	concurrent	ADJ
ftr-431	1440	16	with	with	ADP
ftr-431	1440	17	the	the	DET
ftr-431	1440	18	united	united	PROPN
ftr-431	1440	19	states	states	PROPN
ftr-431	1440	20	claims	claim	VERB
ftr-431	1440	21	court	court	NOUN
ftr-431	1441	1	[	[	X
ftr-431	1441	2	united	united	PROPN
ftr-431	1441	3	states	states	PROPN
ftr-431	1441	4	court	court	PROPN
ftr-431	1441	5	of	of	ADP
ftr-431	1441	6	federal	federal	ADJ
ftr-431	1441	7	claims	claim	NOUN
ftr-431	1441	8	]	]	X
ftr-431	1441	9	,	,	PUNCT
ftr-431	1441	10	of	of	ADP
ftr-431	1441	11	:	:	PUNCT
ftr-431	1441	12	(	(	PUNCT
ftr-431	1441	13	1	1	X
ftr-431	1441	14	)	)	PUNCT
ftr-431	1441	15	any	any	DET
ftr-431	1441	16	civil	civil	ADJ
ftr-431	1441	17	action	action	NOUN
ftr-431	1441	18	against	against	ADP
ftr-431	1441	19	the	the	DET
ftr-431	1441	20	united	united	PROPN
ftr-431	1441	21	states	states	PROPN
ftr-431	1441	22	for	for	ADP
ftr-431	1441	23	the	the	DET
ftr-431	1441	24	recovery	recovery	NOUN
ftr-431	1441	25	of	of	ADP
ftr-431	1441	26	any	any	DET
ftr-431	1441	27	internal	internal	ADJ
ftr-431	1441	28	-	-	PUNCT
ftr-431	1441	29	revenue	revenue	NOUN
ftr-431	1441	30	tax	tax	NOUN
ftr-431	1441	31	alleged	allege	VERB
ftr-431	1441	32	to	to	PART
ftr-431	1441	33	have	have	AUX
ftr-431	1441	34	been	be	AUX
ftr-431	1441	35	erroneously	erroneously	ADV
ftr-431	1441	36	or	or	CCONJ
ftr-431	1441	37	illegally	illegally	ADV
ftr-431	1441	38	assessed	assess	VERB
ftr-431	1441	39	or	or	CCONJ
ftr-431	1441	40	collected	collect	VERB
ftr-431	1441	41	,	,	PUNCT
ftr-431	1441	42	or	or	CCONJ
ftr-431	1441	43	any	any	DET
ftr-431	1441	44	penalty	penalty	NOUN
ftr-431	1441	45	claimed	claim	VERB
ftr-431	1441	46	to	to	PART
ftr-431	1441	47	have	have	AUX
ftr-431	1441	48	been	be	AUX
ftr-431	1441	49	collected	collect	VERB
ftr-431	1441	50	without	without	ADP
ftr-431	1441	51	authority	authority	NOUN
ftr-431	1441	52	or	or	CCONJ
ftr-431	1441	53	any	any	DET
ftr-431	1441	54	sum	sum	NOUN
ftr-431	1441	55	alleged	allege	VERB
ftr-431	1441	56	to	to	PART
ftr-431	1441	57	have	have	AUX
ftr-431	1441	58	been	be	AUX
ftr-431	1441	59	excessive	excessive	ADJ
ftr-431	1441	60	or	or	CCONJ
ftr-431	1441	61	in	in	ADP
ftr-431	1441	62	any	any	DET
ftr-431	1441	63	manner	manner	NOUN
ftr-431	1441	64	wrongfully	wrongfully	ADV
ftr-431	1441	65	collected	collect	VERB
ftr-431	1441	66	under	under	ADP
ftr-431	1441	67	the	the	DET
ftr-431	1441	68	internal	internal	ADJ
ftr-431	1441	69	-	-	PUNCT
ftr-431	1441	70	revenue	revenue	NOUN
ftr-431	1441	71	laws.353	laws.353	PROPN
ftr-431	1441	72	the	the	DET
ftr-431	1441	73	modern	modern	ADJ
ftr-431	1441	74	-	-	PUNCT
ftr-431	1441	75	day	day	NOUN
ftr-431	1441	76	action	action	NOUN
ftr-431	1441	77	grew	grow	VERB
ftr-431	1441	78	out	out	ADP
ftr-431	1441	79	of	of	ADP
ftr-431	1441	80	the	the	DET
ftr-431	1441	81	historic	historic	ADJ
ftr-431	1441	82	action	action	NOUN
ftr-431	1441	83	in	in	ADP
ftr-431	1441	84	indebitatus	indebitatus	ADJ
ftr-431	1441	85	assumpsit	assumpsit	NOUN
ftr-431	1441	86	against	against	ADP
ftr-431	1441	87	the	the	DET
ftr-431	1441	88	tax	tax	NOUN
ftr-431	1441	89	collector	collector	NOUN
ftr-431	1441	90	.	.	PUNCT
ftr-431	1442	1	just	just	ADV
ftr-431	1442	2	as	as	SCONJ
ftr-431	1442	3	the	the	DET
ftr-431	1442	4	origins	origin	NOUN
ftr-431	1442	5	of	of	ADP
ftr-431	1442	6	the	the	DET
ftr-431	1442	7	modern	modern	ADJ
ftr-431	1442	8	-	-	PUNCT
ftr-431	1442	9	day	day	NOUN
ftr-431	1442	10	suit	suit	NOUN
ftr-431	1442	11	directly	directly	ADV
ftr-431	1442	12	against	against	ADP
ftr-431	1442	13	the	the	DET
ftr-431	1442	14	sovereign	sovereign	NOUN
ftr-431	1442	15	for	for	ADP
ftr-431	1442	16	refund	refund	NOUN
ftr-431	1442	17	of	of	ADP
ftr-431	1442	18	overpaid	overpay	VERB
ftr-431	1442	19	taxes	taxis	NOUN
ftr-431	1442	20	may	may	AUX
ftr-431	1442	21	be	be	AUX
ftr-431	1442	22	traced	trace	VERB
ftr-431	1442	23	to	to	ADP
ftr-431	1442	24	the	the	DET
ftr-431	1442	25	indebitatus	indebitatus	ADJ
ftr-431	1442	26	assumpsit	assumpsit	NOUN
ftr-431	1442	27	action	action	NOUN
ftr-431	1442	28	against	against	ADP
ftr-431	1442	29	the	the	DET
ftr-431	1442	30	tax	tax	NOUN
ftr-431	1442	31	collector	collector	NOUN
ftr-431	1442	32	based	base	VERB
ftr-431	1442	33	on	on	ADP
ftr-431	1442	34	a	a	DET
ftr-431	1442	35	promise	promise	NOUN
ftr-431	1442	36	implied	imply	VERB
ftr-431	1442	37	in	in	ADP
ftr-431	1442	38	law	law	NOUN
ftr-431	1442	39	to	to	PART
ftr-431	1442	40	refund	refund	VERB
ftr-431	1442	41	taxes	taxis	NOUN
ftr-431	1442	42	collected	collect	VERB
ftr-431	1442	43	erroneously	erroneously	ADV
ftr-431	1442	44	,	,	PUNCT
ftr-431	1442	45	the	the	DET
ftr-431	1442	46	overpayment	overpayment	ADJ
ftr-431	1442	47	suit	suit	NOUN
ftr-431	1442	48	in	in	ADP
ftr-431	1442	49	tax	tax	NOUN
ftr-431	1442	50	court	court	NOUN
ftr-431	1442	51	may	may	AUX
ftr-431	1442	52	be	be	AUX
ftr-431	1442	53	traced	trace	VERB
ftr-431	1442	54	to	to	ADP
ftr-431	1442	55	the	the	DET
ftr-431	1442	56	same	same	ADJ
ftr-431	1442	57	great	great	ADJ
ftr-431	1442	58	-	-	PUNCT
ftr-431	1442	59	grandparents	grandparent	NOUN
ftr-431	1442	60	.	.	PUNCT
ftr-431	1443	1	congress	congress	PROPN
ftr-431	1443	2	gave	give	VERB
ftr-431	1443	3	overpayment	overpayment	ADJ
ftr-431	1443	4	jurisdiction	jurisdiction	NOUN
ftr-431	1443	5	to	to	ADP
ftr-431	1443	6	the	the	DET
ftr-431	1443	7	board	board	NOUN
ftr-431	1443	8	of	of	ADP
ftr-431	1443	9	tax	tax	NOUN
ftr-431	1443	10	appeals	appeal	NOUN
ftr-431	1443	11	in	in	ADP
ftr-431	1443	12	1926	1926	NUM
ftr-431	1443	13	for	for	ADP
ftr-431	1443	14	two	two	NUM
ftr-431	1443	15	reasons	reason	NOUN
ftr-431	1443	16	:	:	PUNCT
ftr-431	1443	17	(	(	PUNCT
ftr-431	1443	18	1	1	X
ftr-431	1443	19	)	)	PUNCT
ftr-431	1443	20	so	so	SCONJ
ftr-431	1443	21	that	that	SCONJ
ftr-431	1443	22	the	the	DET
ftr-431	1443	23	board	board	NOUN
ftr-431	1443	24	would	would	AUX
ftr-431	1443	25	not	not	PART
ftr-431	1443	26	lose354	lose354	VERB
ftr-431	1443	27	jurisdiction	jurisdiction	NOUN
ftr-431	1443	28	over	over	ADP
ftr-431	1443	29	a	a	DET
ftr-431	1443	30	case	case	NOUN
ftr-431	1443	31	in	in	ADP
ftr-431	1443	32	which	which	PRON
ftr-431	1443	33	the	the	DET
ftr-431	1443	34	taxpayer	taxpayer	NOUN
ftr-431	1443	35	paid	pay	VERB
ftr-431	1443	36	the	the	DET
ftr-431	1443	37	deficiency	deficiency	NOUN
ftr-431	1443	38	prior	prior	ADV
ftr-431	1443	39	to	to	ADP
ftr-431	1443	40	entry	entry	NOUN
ftr-431	1443	41	347	347	NUM
ftr-431	1443	42	.	.	PUNCT
ftr-431	1444	1	united	united	PROPN
ftr-431	1444	2	states	states	PROPN
ftr-431	1444	3	v.	v.	PROPN
ftr-431	1444	4	emery	emery	PROPN
ftr-431	1444	5	,	,	PUNCT
ftr-431	1444	6	bird	bird	PROPN
ftr-431	1444	7	,	,	PUNCT
ftr-431	1444	8	thayer	thayer	PROPN
ftr-431	1444	9	realty	realty	PROPN
ftr-431	1444	10	co.	co.	PROPN
ftr-431	1444	11	,	,	PUNCT
ftr-431	1444	12	237	237	NUM
ftr-431	1444	13	u.s	u.s	PROPN
ftr-431	1444	14	.	.	PROPN
ftr-431	1444	15	28	28	NUM
ftr-431	1444	16	(	(	PUNCT
ftr-431	1444	17	1915	1915	NUM
ftr-431	1444	18	)	)	PUNCT
ftr-431	1444	19	.	.	PUNCT
ftr-431	1445	1	348	348	NUM
ftr-431	1445	2	.	.	PUNCT
ftr-431	1446	1	roger	roger	PROPN
ftr-431	1446	2	j.	j.	PROPN
ftr-431	1446	3	traynor	traynor	PROPN
ftr-431	1446	4	,	,	PUNCT
ftr-431	1446	5	administrative	administrative	ADJ
ftr-431	1446	6	and	and	CCONJ
ftr-431	1446	7	judicial	judicial	ADJ
ftr-431	1446	8	procedure	procedure	NOUN
ftr-431	1446	9	for	for	ADP
ftr-431	1446	10	federal	federal	ADJ
ftr-431	1446	11	income	income	NOUN
ftr-431	1446	12	,	,	PUNCT
ftr-431	1446	13	estate	estate	NOUN
ftr-431	1446	14	,	,	PUNCT
ftr-431	1446	15	and	and	CCONJ
ftr-431	1446	16	gift	gift	NOUN
ftr-431	1446	17	taxes	taxis	NOUN
ftr-431	1446	18	–	–	PUNCT
ftr-431	1446	19	a	a	DET
ftr-431	1446	20	criticism	criticism	NOUN
ftr-431	1446	21	and	and	CCONJ
ftr-431	1446	22	a	a	DET
ftr-431	1446	23	proposal	proposal	NOUN
ftr-431	1446	24	,	,	PUNCT
ftr-431	1446	25	38	38	NUM
ftr-431	1446	26	colum	colum	NOUN
ftr-431	1446	27	.	.	PUNCT
ftr-431	1447	1	l.	l.	PROPN
ftr-431	1447	2	rev	rev	PROPN
ftr-431	1447	3	.	.	PROPN
ftr-431	1447	4	1393	1393	NUM
ftr-431	1447	5	,	,	PUNCT
ftr-431	1447	6	1404	1404	NUM
ftr-431	1447	7	n.21	n.21	PROPN
ftr-431	1447	8	(	(	PUNCT
ftr-431	1447	9	1938	1938	NUM
ftr-431	1447	10	)	)	PUNCT
ftr-431	1447	11	.	.	PUNCT
ftr-431	1448	1	349	349	NUM
ftr-431	1448	2	.	.	PUNCT
ftr-431	1449	1	smietanka	smietanka	PROPN
ftr-431	1449	2	v.	v.	PROPN
ftr-431	1449	3	indiana	indiana	PROPN
ftr-431	1449	4	steel	steel	PROPN
ftr-431	1449	5	co.	co.	PROPN
ftr-431	1449	6	,	,	PUNCT
ftr-431	1449	7	257	257	NUM
ftr-431	1449	8	u.s	u.s	PROPN
ftr-431	1449	9	.	.	PROPN
ftr-431	1449	10	1	1	NUM
ftr-431	1449	11	(	(	PUNCT
ftr-431	1449	12	1921	1921	NUM
ftr-431	1449	13	)	)	PUNCT
ftr-431	1449	14	.	.	PUNCT
ftr-431	1450	1	350	350	NUM
ftr-431	1450	2	.	.	PUNCT
ftr-431	1451	1	see	see	VERB
ftr-431	1451	2	revenue	revenue	NOUN
ftr-431	1451	3	act	act	NOUN
ftr-431	1451	4	of	of	ADP
ftr-431	1451	5	1921	1921	NUM
ftr-431	1451	6	,	,	PUNCT
ftr-431	1451	7	ch	ch	NOUN
ftr-431	1451	8	.	.	PROPN
ftr-431	1451	9	136	136	NUM
ftr-431	1451	10	,	,	PUNCT
ftr-431	1451	11	§	§	PROPN
ftr-431	1451	12	1310(c	1310(c	NOUN
ftr-431	1451	13	)	)	PUNCT
ftr-431	1451	14	,	,	PUNCT
ftr-431	1451	15	42	42	NUM
ftr-431	1451	16	stat	stat	NOUN
ftr-431	1451	17	.	.	PUNCT
ftr-431	1452	1	311	311	NUM
ftr-431	1452	2	.	.	X
ftr-431	1453	1	351	351	NUM
ftr-431	1453	2	.	.	PUNCT
ftr-431	1454	1	see	see	VERB
ftr-431	1454	2	act	act	NOUN
ftr-431	1454	3	of	of	ADP
ftr-431	1454	4	july	july	PROPN
ftr-431	1454	5	30	30	NUM
ftr-431	1454	6	,	,	PUNCT
ftr-431	1454	7	1954	1954	NUM
ftr-431	1454	8	,	,	PUNCT
ftr-431	1454	9	ch	ch	NOUN
ftr-431	1454	10	.	.	PROPN
ftr-431	1454	11	648	648	NUM
ftr-431	1454	12	,	,	PUNCT
ftr-431	1454	13	§	§	PROPN
ftr-431	1454	14	1	1	NUM
ftr-431	1454	15	,	,	PUNCT
ftr-431	1454	16	68	68	NUM
ftr-431	1454	17	stat	stat	NOUN
ftr-431	1454	18	.	.	PUNCT
ftr-431	1455	1	589	589	NUM
ftr-431	1455	2	.	.	X
ftr-431	1456	1	352	352	NUM
ftr-431	1456	2	.	.	PUNCT
ftr-431	1457	1	flora	flora	PROPN
ftr-431	1457	2	v.	v.	ADP
ftr-431	1457	3	united	united	PROPN
ftr-431	1457	4	states	states	PROPN
ftr-431	1457	5	,	,	PUNCT
ftr-431	1457	6	362	362	NUM
ftr-431	1457	7	u.s	u.s	PROPN
ftr-431	1457	8	.	.	PROPN
ftr-431	1457	9	145	145	NUM
ftr-431	1457	10	,	,	PUNCT
ftr-431	1457	11	189	189	NUM
ftr-431	1457	12	(	(	PUNCT
ftr-431	1457	13	1960	1960	NUM
ftr-431	1457	14	)	)	PUNCT
ftr-431	1457	15	.	.	PUNCT
ftr-431	1458	1	353	353	NUM
ftr-431	1458	2	.	.	NOUN
ftr-431	1458	3	28	28	NUM
ftr-431	1458	4	u.s.c	u.s.c	ADJ
ftr-431	1458	5	.	.	PUNCT
ftr-431	1459	1	§	§	PROPN
ftr-431	1459	2	1346(a)(1	1346(a)(1	NUM
ftr-431	1459	3	)	)	PUNCT
ftr-431	1459	4	.	.	PUNCT
ftr-431	1460	1	354	354	NUM
ftr-431	1460	2	.	.	PUNCT
ftr-431	1461	1	revenue	revenue	NOUN
ftr-431	1461	2	act	act	NOUN
ftr-431	1461	3	of	of	ADP
ftr-431	1461	4	1926	1926	NUM
ftr-431	1461	5	,	,	PUNCT
ftr-431	1461	6	ch	ch	NOUN
ftr-431	1461	7	.	.	PROPN
ftr-431	1461	8	27	27	NUM
ftr-431	1461	9	,	,	PUNCT
ftr-431	1461	10	§	§	PROPN
ftr-431	1461	11	284(e	284(e	PROPN
ftr-431	1461	12	)	)	PUNCT
ftr-431	1461	13	,	,	PUNCT
ftr-431	1461	14	44	44	NUM
ftr-431	1461	15	stat	stat	NOUN
ftr-431	1461	16	.	.	PUNCT
ftr-431	1462	1	67	67	NUM
ftr-431	1462	2	.	.	PUNCT
ftr-431	1463	1	the	the	DET
ftr-431	1463	2	board	board	NOUN
ftr-431	1463	3	of	of	ADP
ftr-431	1463	4	tax	tax	NOUN
ftr-431	1463	5	appeals	appeal	NOUN
ftr-431	1463	6	did	do	AUX
ftr-431	1463	7	not	not	PART
ftr-431	1463	8	become	become	VERB
ftr-431	1463	9	a	a	DET
ftr-431	1463	10	court	court	NOUN
ftr-431	1463	11	until	until	ADP
ftr-431	1463	12	1969	1969	NUM
ftr-431	1463	13	.	.	PUNCT
ftr-431	1464	1	see	see	VERB
ftr-431	1464	2	tax	tax	NOUN
ftr-431	1464	3	reform	reform	NOUN
ftr-431	1464	4	act	act	NOUN
ftr-431	1464	5	of	of	ADP
ftr-431	1464	6	1969	1969	NUM
ftr-431	1464	7	,	,	PUNCT
ftr-431	1464	8	pub	pub	NOUN
ftr-431	1464	9	.	.	PUNCT
ftr-431	1465	1	l.	l.	PROPN
ftr-431	1465	2	no	no	INTJ
ftr-431	1465	3	.	.	PROPN
ftr-431	1466	1	91	91	NUM
ftr-431	1466	2	-	-	SYM
ftr-431	1466	3	172	172	NUM
ftr-431	1466	4	,	,	PUNCT
ftr-431	1466	5	§	§	PROPN
ftr-431	1466	6	951	951	NUM
ftr-431	1466	7	,	,	PUNCT
ftr-431	1466	8	83	83	NUM
ftr-431	1466	9	stat	stat	NOUN
ftr-431	1466	10	.	.	PUNCT
ftr-431	1467	1	487	487	NUM
ftr-431	1467	2	,	,	PUNCT
ftr-431	1467	3	730	730	NUM
ftr-431	1467	4	.	.	X
ftr-431	1467	5	404	404	NUM
ftr-431	1467	6	florida	florida	PROPN
ftr-431	1467	7	tax	tax	NOUN
ftr-431	1467	8	review	review	NOUN
ftr-431	1468	1	[	[	X
ftr-431	1468	2	vol	vol	NOUN
ftr-431	1468	3	.	.	NOUN
ftr-431	1468	4	5:5	5:5	NUM
ftr-431	1468	5	of	of	ADP
ftr-431	1468	6	its	its	PRON
ftr-431	1468	7	decision	decision	NOUN
ftr-431	1468	8	,	,	PUNCT
ftr-431	1468	9	and	and	CCONJ
ftr-431	1468	10	(	(	PUNCT
ftr-431	1468	11	2	2	NUM
ftr-431	1468	12	)	)	PUNCT
ftr-431	1468	13	so	so	SCONJ
ftr-431	1468	14	that	that	SCONJ
ftr-431	1468	15	if	if	SCONJ
ftr-431	1468	16	the	the	DET
ftr-431	1468	17	taxpayer	taxpayer	NOUN
ftr-431	1468	18	not	not	PART
ftr-431	1468	19	only	only	ADV
ftr-431	1468	20	contested	contest	VERB
ftr-431	1468	21	the355	the355	ADJ
ftr-431	1468	22	deficiency	deficiency	NOUN
ftr-431	1468	23	but	but	CCONJ
ftr-431	1468	24	also	also	ADV
ftr-431	1468	25	claimed	claim	VERB
ftr-431	1468	26	an	an	DET
ftr-431	1468	27	overpayment	overpayment	NOUN
ftr-431	1468	28	for	for	ADP
ftr-431	1468	29	the	the	DET
ftr-431	1468	30	same	same	ADJ
ftr-431	1468	31	type	type	NOUN
ftr-431	1468	32	of	of	ADP
ftr-431	1468	33	tax	tax	NOUN
ftr-431	1468	34	for	for	ADP
ftr-431	1468	35	the	the	DET
ftr-431	1468	36	tax	tax	NOUN
ftr-431	1468	37	year	year	NOUN
ftr-431	1468	38	,	,	PUNCT
ftr-431	1468	39	litigation	litigation	NOUN
ftr-431	1468	40	in	in	ADP
ftr-431	1468	41	two	two	NUM
ftr-431	1468	42	courts	court	NOUN
ftr-431	1468	43	could	could	AUX
ftr-431	1468	44	be	be	AUX
ftr-431	1468	45	avoided	avoid	VERB
ftr-431	1468	46	.	.	PUNCT
ftr-431	1469	1	initially	initially	ADV
ftr-431	1469	2	,	,	PUNCT
ftr-431	1469	3	the	the	DET
ftr-431	1469	4	supreme	supreme	NOUN
ftr-431	1469	5	court356	court356	NOUN
ftr-431	1469	6	determined	determine	VERB
ftr-431	1469	7	that	that	SCONJ
ftr-431	1469	8	the	the	DET
ftr-431	1469	9	board	board	NOUN
ftr-431	1469	10	’s	’s	PART
ftr-431	1469	11	overpayment	overpayment	ADJ
ftr-431	1469	12	jurisdiction	jurisdiction	NOUN
ftr-431	1469	13	did	do	AUX
ftr-431	1469	14	not	not	PART
ftr-431	1469	15	allow	allow	VERB
ftr-431	1469	16	it	it	PRON
ftr-431	1469	17	to	to	PART
ftr-431	1469	18	order	order	VERB
ftr-431	1469	19	a	a	DET
ftr-431	1469	20	refund	refund	NOUN
ftr-431	1469	21	after	after	ADP
ftr-431	1469	22	finding	find	VERB
ftr-431	1469	23	that	that	SCONJ
ftr-431	1469	24	the	the	DET
ftr-431	1469	25	taxpayer	taxpayer	NOUN
ftr-431	1469	26	had	have	AUX
ftr-431	1469	27	made	make	VERB
ftr-431	1469	28	an	an	DET
ftr-431	1469	29	overpayment	overpayment	NOUN
ftr-431	1469	30	:	:	PUNCT
ftr-431	1469	31	when	when	SCONJ
ftr-431	1469	32	the	the	DET
ftr-431	1469	33	determination	determination	NOUN
ftr-431	1469	34	of	of	ADP
ftr-431	1469	35	overpayment	overpayment	NOUN
ftr-431	1469	36	by	by	ADP
ftr-431	1469	37	the	the	DET
ftr-431	1469	38	board	board	NOUN
ftr-431	1469	39	becomes	become	VERB
ftr-431	1469	40	final	final	ADJ
ftr-431	1469	41	,	,	PUNCT
ftr-431	1469	42	the	the	DET
ftr-431	1469	43	statute	statute	NOUN
ftr-431	1469	44	provides	provide	VERB
ftr-431	1469	45	that	that	SCONJ
ftr-431	1469	46	such	such	ADJ
ftr-431	1469	47	amounts	amount	NOUN
ftr-431	1469	48	shall	shall	AUX
ftr-431	1469	49	be	be	AUX
ftr-431	1469	50	refunded	refund	VERB
ftr-431	1469	51	or	or	CCONJ
ftr-431	1469	52	credited	credit	VERB
ftr-431	1469	53	,	,	PUNCT
ftr-431	1469	54	§	§	PROPN
ftr-431	1469	55	322	322	NUM
ftr-431	1469	56	(	(	PUNCT
ftr-431	1469	57	d	d	NOUN
ftr-431	1469	58	)	)	PUNCT
ftr-431	1469	59	,	,	PUNCT
ftr-431	1469	60	and	and	CCONJ
ftr-431	1469	61	upon	upon	SCONJ
ftr-431	1469	62	the	the	DET
ftr-431	1469	63	commissioner	commissioner	NOUN
ftr-431	1469	64	's	's	PART
ftr-431	1469	65	failure	failure	NOUN
ftr-431	1469	66	to	to	PART
ftr-431	1469	67	comply	comply	VERB
ftr-431	1469	68	with	with	ADP
ftr-431	1469	69	the	the	DET
ftr-431	1469	70	statute	statute	NOUN
ftr-431	1469	71	,	,	PUNCT
ftr-431	1469	72	a	a	DET
ftr-431	1469	73	plenary	plenary	ADJ
ftr-431	1469	74	suit	suit	NOUN
ftr-431	1469	75	will	will	AUX
ftr-431	1469	76	lie	lie	VERB
ftr-431	1469	77	in	in	ADP
ftr-431	1469	78	the	the	DET
ftr-431	1469	79	district	district	NOUN
ftr-431	1469	80	court	court	NOUN
ftr-431	1469	81	or	or	CCONJ
ftr-431	1469	82	the	the	DET
ftr-431	1469	83	court	court	NOUN
ftr-431	1469	84	of	of	ADP
ftr-431	1469	85	claims	claim	NOUN
ftr-431	1469	86	,	,	PUNCT
ftr-431	1469	87	for	for	ADP
ftr-431	1469	88	the	the	DET
ftr-431	1469	89	recovery	recovery	NOUN
ftr-431	1469	90	of	of	ADP
ftr-431	1469	91	any	any	DET
ftr-431	1469	92	refund	refund	NOUN
ftr-431	1469	93	to	to	PART
ftr-431	1469	94	which	which	PRON
ftr-431	1469	95	he	he	PRON
ftr-431	1469	96	is	be	AUX
ftr-431	1469	97	entitled.357	entitled.357	NUM
ftr-431	1469	98	the	the	DET
ftr-431	1469	99	supreme	supreme	PROPN
ftr-431	1469	100	court	court	PROPN
ftr-431	1469	101	later	later	ADV
ftr-431	1469	102	found	find	VERB
ftr-431	1469	103	that	that	SCONJ
ftr-431	1469	104	,	,	PUNCT
ftr-431	1469	105	“	"	PUNCT
ftr-431	1469	106	the	the	DET
ftr-431	1469	107	commissioner	commissioner	NOUN
ftr-431	1469	108	may	may	AUX
ftr-431	1469	109	secure	secure	VERB
ftr-431	1469	110	a	a	DET
ftr-431	1469	111	final	final	ADJ
ftr-431	1469	112	adjudication	adjudication	NOUN
ftr-431	1469	113	of	of	ADP
ftr-431	1469	114	his	his	PRON
ftr-431	1469	115	right	right	NOUN
ftr-431	1469	116	to	to	PART
ftr-431	1469	117	withhold	withhold	VERB
ftr-431	1469	118	the	the	DET
ftr-431	1469	119	overpayment	overpayment	NOUN
ftr-431	1469	120	determined	determine	VERB
ftr-431	1469	121	by	by	ADP
ftr-431	1469	122	the	the	DET
ftr-431	1469	123	board	board	NOUN
ftr-431	1469	124	,	,	PUNCT
ftr-431	1469	125	on	on	ADP
ftr-431	1469	126	the	the	DET
ftr-431	1469	127	ground	ground	NOUN
ftr-431	1469	128	that	that	SCONJ
ftr-431	1469	129	other	other	ADJ
ftr-431	1469	130	taxes	taxis	NOUN
ftr-431	1469	131	are	be	AUX
ftr-431	1469	132	due	due	ADJ
ftr-431	1469	133	from	from	ADP
ftr-431	1469	134	the	the	DET
ftr-431	1469	135	taxpayer	taxpayer	NOUN
ftr-431	1469	136	,	,	PUNCT
ftr-431	1469	137	or	or	CCONJ
ftr-431	1469	138	that	that	SCONJ
ftr-431	1469	139	upon	upon	SCONJ
ftr-431	1469	140	other	other	ADJ
ftr-431	1469	141	grounds	ground	NOUN
ftr-431	1469	142	he	he	PRON
ftr-431	1469	143	is	be	AUX
ftr-431	1469	144	not	not	PART
ftr-431	1469	145	equitably	equitably	ADV
ftr-431	1469	146	entitled	entitle	VERB
ftr-431	1469	147	to	to	ADP
ftr-431	1469	148	the	the	DET
ftr-431	1469	149	refund	refund	NOUN
ftr-431	1469	150	.	.	PUNCT
ftr-431	1469	151	”	"	PUNCT
ftr-431	1470	1	code	code	PROPN
ftr-431	1470	2	section358	section358	PROPN
ftr-431	1470	3	6512(b)(2	6512(b)(2	NOUN
ftr-431	1470	4	)	)	PUNCT
ftr-431	1470	5	,	,	PUNCT
ftr-431	1470	6	which	which	PRON
ftr-431	1470	7	allows	allow	VERB
ftr-431	1470	8	the	the	DET
ftr-431	1470	9	tax	tax	NOUN
ftr-431	1470	10	court	court	NOUN
ftr-431	1470	11	to	to	PART
ftr-431	1470	12	order	order	VERB
ftr-431	1470	13	a	a	DET
ftr-431	1470	14	refund	refund	NOUN
ftr-431	1470	15	,	,	PUNCT
ftr-431	1470	16	was	be	AUX
ftr-431	1470	17	enacted	enact	VERB
ftr-431	1470	18	in359	in359	PROPN
ftr-431	1470	19	1988	1988	NUM
ftr-431	1470	20	,	,	PUNCT
ftr-431	1470	21	to	to	PART
ftr-431	1470	22	avoid	avoid	VERB
ftr-431	1470	23	the	the	DET
ftr-431	1470	24	necessity	necessity	NOUN
ftr-431	1470	25	of	of	ADP
ftr-431	1470	26	duplicative	duplicative	ADJ
ftr-431	1470	27	litigation.360	litigation.360	NOUN
ftr-431	1470	28	if	if	SCONJ
ftr-431	1470	29	the	the	DET
ftr-431	1470	30	court	court	NOUN
ftr-431	1470	31	of	of	ADP
ftr-431	1470	32	federal	federal	ADJ
ftr-431	1470	33	claims	claim	NOUN
ftr-431	1470	34	has	have	AUX
ftr-431	1470	35	equitable	equitable	ADJ
ftr-431	1470	36	powers	power	NOUN
ftr-431	1470	37	over	over	ADP
ftr-431	1470	38	refund	refund	NOUN
ftr-431	1470	39	actions	action	NOUN
ftr-431	1470	40	in	in	ADP
ftr-431	1470	41	that	that	DET
ftr-431	1470	42	court	court	NOUN
ftr-431	1470	43	,	,	PUNCT
ftr-431	1470	44	the	the	DET
ftr-431	1470	45	next	next	ADJ
ftr-431	1470	46	question	question	NOUN
ftr-431	1470	47	is	be	AUX
ftr-431	1470	48	whether	whether	SCONJ
ftr-431	1470	49	the	the	DET
ftr-431	1470	50	tax	tax	NOUN
ftr-431	1470	51	court	court	NOUN
ftr-431	1470	52	similarly	similarly	ADV
ftr-431	1470	53	has	have	VERB
ftr-431	1470	54	equitable	equitable	ADJ
ftr-431	1470	55	powers	power	NOUN
ftr-431	1470	56	over	over	ADP
ftr-431	1470	57	overpayment	overpayment	ADJ
ftr-431	1470	58	claims	claim	NOUN
ftr-431	1470	59	.	.	PUNCT
ftr-431	1471	1	like	like	ADP
ftr-431	1471	2	the	the	DET
ftr-431	1471	3	refund	refund	NOUN
ftr-431	1471	4	courts	court	NOUN
ftr-431	1471	5	’	'	PUNCT
ftr-431	1471	6	jurisdiction	jurisdiction	NOUN
ftr-431	1471	7	over	over	ADP
ftr-431	1471	8	refund	refund	NOUN
ftr-431	1471	9	claims	claim	NOUN
ftr-431	1471	10	,	,	PUNCT
ftr-431	1471	11	the	the	DET
ftr-431	1471	12	tax	tax	NOUN
ftr-431	1471	13	court	court	NOUN
ftr-431	1471	14	’s	’s	PART
ftr-431	1471	15	overpayment	overpayment	ADJ
ftr-431	1471	16	jurisdiction	jurisdiction	NOUN
ftr-431	1471	17	is	be	AUX
ftr-431	1471	18	statutory.361	statutory.361	NOUN
ftr-431	1471	19	362	362	NUM
ftr-431	1471	20	courts	court	NOUN
ftr-431	1471	21	have	have	AUX
ftr-431	1471	22	distinguished	distinguish	VERB
ftr-431	1471	23	the	the	DET
ftr-431	1471	24	two	two	NUM
ftr-431	1471	25	types	type	NOUN
ftr-431	1471	26	of	of	ADP
ftr-431	1471	27	courts	court	NOUN
ftr-431	1471	28	’	'	PUNCT
ftr-431	1471	29	jurisdiction	jurisdiction	NOUN
ftr-431	1471	30	,	,	PUNCT
ftr-431	1471	31	but	but	CCONJ
ftr-431	1471	32	their	their	PRON
ftr-431	1471	33	focus	focus	NOUN
ftr-431	1471	34	on	on	ADP
ftr-431	1471	35	comparing	compare	VERB
ftr-431	1471	36	deficiency	deficiency	NOUN
ftr-431	1471	37	and	and	CCONJ
ftr-431	1471	38	refund	refund	NOUN
ftr-431	1471	39	cases	case	NOUN
ftr-431	1471	40	may	may	AUX
ftr-431	1471	41	be	be	AUX
ftr-431	1471	42	misleading	misleading	ADJ
ftr-431	1471	43	.	.	PUNCT
ftr-431	1472	1	for	for	ADP
ftr-431	1472	2	example	example	NOUN
ftr-431	1472	3	,	,	PUNCT
ftr-431	1472	4	in	in	ADP
ftr-431	1472	5	estate	estate	NOUN
ftr-431	1472	6	of	of	ADP
ftr-431	1472	7	mueller	mueller	PROPN
ftr-431	1472	8	v.	v.	PROPN
ftr-431	1472	9	commissioner	commissioner	PROPN
ftr-431	1472	10	,	,	PUNCT
ftr-431	1472	11	the	the	DET
ftr-431	1472	12	sixth	sixth	ADJ
ftr-431	1472	13	circuit	circuit	NOUN
ftr-431	1472	14	stated	state	VERB
ftr-431	1472	15	:	:	PUNCT
ftr-431	1472	16	a	a	DET
ftr-431	1472	17	deficiency	deficiency	NOUN
ftr-431	1472	18	redetermination	redetermination	NOUN
ftr-431	1472	19	sought	seek	VERB
ftr-431	1472	20	in	in	ADP
ftr-431	1472	21	the	the	DET
ftr-431	1472	22	tax	tax	NOUN
ftr-431	1472	23	court	court	NOUN
ftr-431	1472	24	should	should	AUX
ftr-431	1472	25	not	not	PART
ftr-431	1472	26	be	be	AUX
ftr-431	1472	27	confused	confuse	VERB
ftr-431	1472	28	with	with	ADP
ftr-431	1472	29	a	a	DET
ftr-431	1472	30	refund	refund	NOUN
ftr-431	1472	31	suit	suit	NOUN
ftr-431	1472	32	filed	file	VERB
ftr-431	1472	33	in	in	ADP
ftr-431	1472	34	the	the	DET
ftr-431	1472	35	district	district	NOUN
ftr-431	1472	36	court	court	NOUN
ftr-431	1472	37	.	.	PUNCT
ftr-431	1473	1	whereas	whereas	SCONJ
ftr-431	1473	2	the	the	DET
ftr-431	1473	3	deficiency	deficiency	NOUN
ftr-431	1473	4	redetermination	redetermination	NOUN
ftr-431	1473	5	is	be	AUX
ftr-431	1473	6	nothing	nothing	PRON
ftr-431	1473	7	more	more	ADJ
ftr-431	1473	8	than	than	ADP
ftr-431	1473	9	the	the	DET
ftr-431	1473	10	judicial	judicial	ADJ
ftr-431	1473	11	review	review	NOUN
ftr-431	1473	12	of	of	ADP
ftr-431	1473	13	an	an	DET
ftr-431	1473	14	assessment	assessment	NOUN
ftr-431	1473	15	made	make	VERB
ftr-431	1473	16	by	by	ADP
ftr-431	1473	17	an	an	DET
ftr-431	1473	18	administrative	administrative	ADJ
ftr-431	1473	19	agency	agency	NOUN
ftr-431	1473	20	,	,	PUNCT
ftr-431	1473	21	a	a	DET
ftr-431	1473	22	refund	refund	NOUN
ftr-431	1473	23	suit	suit	NOUN
ftr-431	1473	24	is	be	AUX
ftr-431	1473	25	an	an	DET
ftr-431	1473	26	“	"	PUNCT
ftr-431	1473	27	action	action	NOUN
ftr-431	1473	28	brought	bring	VERB
ftr-431	1473	29	to	to	PART
ftr-431	1473	30	recover	recover	VERB
ftr-431	1473	31	a	a	DET
ftr-431	1473	32	tax	tax	NOUN
ftr-431	1473	33	355	355	NUM
ftr-431	1473	34	.	.	PUNCT
ftr-431	1474	1	see	see	VERB
ftr-431	1474	2	harold	harold	PROPN
ftr-431	1474	3	dubroff	dubroff	PROPN
ftr-431	1474	4	,	,	PUNCT
ftr-431	1474	5	the	the	DET
ftr-431	1474	6	united	united	PROPN
ftr-431	1474	7	states	states	PROPN
ftr-431	1474	8	tax	tax	NOUN
ftr-431	1474	9	court	court	NOUN
ftr-431	1474	10	:	:	PUNCT
ftr-431	1474	11	an	an	DET
ftr-431	1474	12	historical	historical	ADJ
ftr-431	1474	13	analysis	analysis	NOUN
ftr-431	1474	14	,	,	PUNCT
ftr-431	1474	15	42	42	NUM
ftr-431	1474	16	alb	alb	NOUN
ftr-431	1474	17	.	.	PROPN
ftr-431	1474	18	l.	l.	PROPN
ftr-431	1474	19	rev	rev	PROPN
ftr-431	1474	20	.	.	PROPN
ftr-431	1474	21	353	353	NUM
ftr-431	1474	22	,	,	PUNCT
ftr-431	1474	23	372	372	NUM
ftr-431	1474	24	(	(	PUNCT
ftr-431	1474	25	1978	1978	NUM
ftr-431	1474	26	)	)	PUNCT
ftr-431	1474	27	.	.	PUNCT
ftr-431	1475	1	this	this	DET
ftr-431	1475	2	issue	issue	NOUN
ftr-431	1475	3	is	be	AUX
ftr-431	1475	4	now	now	ADV
ftr-431	1475	5	specifically	specifically	ADV
ftr-431	1475	6	resolved	resolve	VERB
ftr-431	1475	7	by	by	ADP
ftr-431	1475	8	statute	statute	PROPN
ftr-431	1475	9	.	.	PUNCT
ftr-431	1476	1	see	see	VERB
ftr-431	1476	2	irc	irc	PROPN
ftr-431	1476	3	§	§	PROPN
ftr-431	1476	4	6213(b)(4	6213(b)(4	NOUN
ftr-431	1476	5	)	)	PUNCT
ftr-431	1476	6	(	(	PUNCT
ftr-431	1476	7	“	"	PUNCT
ftr-431	1476	8	in	in	ADP
ftr-431	1476	9	any	any	DET
ftr-431	1476	10	case	case	NOUN
ftr-431	1476	11	where	where	SCONJ
ftr-431	1476	12	[	[	X
ftr-431	1476	13	an	an	DET
ftr-431	1476	14	]	]	X
ftr-431	1476	15	amount	amount	NOUN
ftr-431	1476	16	is	be	AUX
ftr-431	1476	17	paid	pay	VERB
ftr-431	1476	18	after	after	ADP
ftr-431	1476	19	the	the	DET
ftr-431	1476	20	mailing	mailing	NOUN
ftr-431	1476	21	of	of	ADP
ftr-431	1476	22	a	a	DET
ftr-431	1476	23	notice	notice	NOUN
ftr-431	1476	24	of	of	ADP
ftr-431	1476	25	deficiency	deficiency	NOUN
ftr-431	1476	26	under	under	ADP
ftr-431	1476	27	section	section	NOUN
ftr-431	1476	28	6212	6212	NUM
ftr-431	1476	29	,	,	PUNCT
ftr-431	1476	30	such	such	ADJ
ftr-431	1476	31	payment	payment	NOUN
ftr-431	1476	32	shall	shall	AUX
ftr-431	1476	33	not	not	PART
ftr-431	1476	34	deprive	deprive	VERB
ftr-431	1476	35	the	the	DET
ftr-431	1476	36	tax	tax	NOUN
ftr-431	1476	37	court	court	NOUN
ftr-431	1476	38	of	of	ADP
ftr-431	1476	39	jurisdiction	jurisdiction	NOUN
ftr-431	1476	40	over	over	ADP
ftr-431	1476	41	[	[	X
ftr-431	1476	42	the	the	DET
ftr-431	1476	43	]	]	X
ftr-431	1476	44	deficiency	deficiency	NOUN
ftr-431	1476	45	determined	determine	VERB
ftr-431	1476	46	under	under	ADP
ftr-431	1476	47	section	section	NOUN
ftr-431	1476	48	6211	6211	NUM
ftr-431	1476	49	.	.	PUNCT
ftr-431	1476	50	.	.	PUNCT
ftr-431	1476	51	.	.	PUNCT
ftr-431	1476	52	.	.	PUNCT
ftr-431	1476	53	”	"	PUNCT
ftr-431	1476	54	)	)	PUNCT
ftr-431	1476	55	.	.	PUNCT
ftr-431	1477	1	356	356	NUM
ftr-431	1477	2	.	.	PUNCT
ftr-431	1478	1	see	see	VERB
ftr-431	1478	2	dubroff	dubroff	NOUN
ftr-431	1478	3	,	,	PUNCT
ftr-431	1478	4	supra	supra	ADJ
ftr-431	1478	5	note	note	NOUN
ftr-431	1478	6	355	355	NUM
ftr-431	1478	7	,	,	PUNCT
ftr-431	1478	8	at	at	ADP
ftr-431	1478	9	373	373	NUM
ftr-431	1478	10	.	.	PUNCT
ftr-431	1478	11	357	357	NUM
ftr-431	1478	12	.	.	PUNCT
ftr-431	1479	1	united	united	PROPN
ftr-431	1479	2	states	states	PROPN
ftr-431	1479	3	ex	ex	PROPN
ftr-431	1479	4	rel	rel	PROPN
ftr-431	1479	5	.	.	PROPN
ftr-431	1480	1	girard	girard	PROPN
ftr-431	1480	2	trust	trust	PROPN
ftr-431	1480	3	co.	co.	PROPN
ftr-431	1481	1	v.	v.	ADP
ftr-431	1481	2	helvering	helvering	PROPN
ftr-431	1481	3	,	,	PUNCT
ftr-431	1481	4	301	301	NUM
ftr-431	1481	5	u.s	u.s	PROPN
ftr-431	1481	6	.	.	PROPN
ftr-431	1481	7	540	540	NUM
ftr-431	1481	8	,	,	PUNCT
ftr-431	1481	9	542	542	NUM
ftr-431	1481	10	(	(	PUNCT
ftr-431	1481	11	1937	1937	NUM
ftr-431	1481	12	)	)	PUNCT
ftr-431	1481	13	.	.	PUNCT
ftr-431	1482	1	358	358	NUM
ftr-431	1482	2	.	.	PUNCT
ftr-431	1483	1	i	i	PRON
ftr-431	1483	2	d.	d.	PROPN
ftr-431	1483	3	359	359	NUM
ftr-431	1483	4	.	.	PUNCT
ftr-431	1484	1	see	see	VERB
ftr-431	1484	2	irc	irc	PROPN
ftr-431	1484	3	§	§	PROPN
ftr-431	1484	4	6512(b)(2	6512(b)(2	NOUN
ftr-431	1484	5	)	)	PUNCT
ftr-431	1484	6	.	.	PUNCT
ftr-431	1485	1	360	360	NUM
ftr-431	1485	2	.	.	PUNCT
ftr-431	1486	1	pub	pub	NOUN
ftr-431	1486	2	.	.	PUNCT
ftr-431	1487	1	l.	l.	PROPN
ftr-431	1487	2	no	no	INTJ
ftr-431	1487	3	.	.	PROPN
ftr-431	1488	1	100	100	NUM
ftr-431	1488	2	-	-	SYM
ftr-431	1488	3	647	647	NUM
ftr-431	1488	4	§	§	PROPN
ftr-431	1488	5	6244(a	6244(a	NOUN
ftr-431	1488	6	)	)	PUNCT
ftr-431	1488	7	.	.	PUNCT
ftr-431	1489	1	361	361	X
ftr-431	1489	2	.	.	PUNCT
ftr-431	1489	3	see	see	VERB
ftr-431	1489	4	28	28	NUM
ftr-431	1489	5	u.s.c	u.s.c	ADJ
ftr-431	1489	6	.	.	PUNCT
ftr-431	1490	1	§	§	PROPN
ftr-431	1490	2	1346(a)(1	1346(a)(1	NUM
ftr-431	1490	3	)	)	PUNCT
ftr-431	1490	4	.	.	PUNCT
ftr-431	1491	1	362	362	NUM
ftr-431	1491	2	.	.	PUNCT
ftr-431	1492	1	see	see	VERB
ftr-431	1492	2	irc	irc	PROPN
ftr-431	1492	3	§	§	PROPN
ftr-431	1492	4	6512(b	6512(b	PROPN
ftr-431	1492	5	)	)	PUNCT
ftr-431	1492	6	.	.	PUNCT
ftr-431	1493	1	2001	2001	NUM
ftr-431	1493	2	]	]	PUNCT
ftr-431	1493	3	equity	equity	NOUN
ftr-431	1493	4	and	and	CCONJ
ftr-431	1493	5	the	the	DET
ftr-431	1493	6	article	article	NOUN
ftr-431	1493	7	i	i	PRON
ftr-431	1493	8	court	court	VERB
ftr-431	1493	9	405	405	NUM
ftr-431	1493	10	erroneously	erroneously	ADV
ftr-431	1493	11	paid	pay	VERB
ftr-431	1493	12	,	,	PUNCT
ftr-431	1493	13	[	[	X
ftr-431	1493	14	which	which	PRON
ftr-431	1493	15	]	]	PUNCT
ftr-431	1493	16	although	although	SCONJ
ftr-431	1493	17	an	an	DET
ftr-431	1493	18	action	action	NOUN
ftr-431	1493	19	at	at	ADP
ftr-431	1493	20	law	law	NOUN
ftr-431	1493	21	is	be	AUX
ftr-431	1493	22	equitable	equitable	ADJ
ftr-431	1493	23	in	in	ADP
ftr-431	1493	24	its	its	PRON
ftr-431	1493	25	function	function	NOUN
ftr-431	1493	26	.	.	PUNCT
ftr-431	1494	1	it	it	PRON
ftr-431	1494	2	is	be	AUX
ftr-431	1494	3	the	the	DET
ftr-431	1494	4	lineal	lineal	ADJ
ftr-431	1494	5	successor	successor	NOUN
ftr-431	1494	6	of	of	ADP
ftr-431	1494	7	the	the	DET
ftr-431	1494	8	common	common	ADJ
ftr-431	1494	9	count	count	NOUN
ftr-431	1494	10	indebitatus	indebitatus	ADJ
ftr-431	1494	11	assumpsit	assumpsit	NOUN
ftr-431	1494	12	for	for	ADP
ftr-431	1494	13	money	money	NOUN
ftr-431	1494	14	had	have	VERB
ftr-431	1494	15	and	and	CCONJ
ftr-431	1494	16	received	receive	VERB
ftr-431	1494	17	.	.	PUNCT
ftr-431	1494	18	”363	”363	ADP
ftr-431	1494	19	this	this	DET
ftr-431	1494	20	statement	statement	NOUN
ftr-431	1494	21	says	say	VERB
ftr-431	1494	22	nothing	nothing	PRON
ftr-431	1494	23	about	about	ADP
ftr-431	1494	24	the	the	DET
ftr-431	1494	25	origins	origin	NOUN
ftr-431	1494	26	or	or	CCONJ
ftr-431	1494	27	nature	nature	NOUN
ftr-431	1494	28	of	of	ADP
ftr-431	1494	29	the	the	DET
ftr-431	1494	30	overpayment	overpayment	ADJ
ftr-431	1494	31	suit	suit	NOUN
ftr-431	1494	32	in	in	ADP
ftr-431	1494	33	tax	tax	NOUN
ftr-431	1494	34	court	court	NOUN
ftr-431	1494	35	.	.	PUNCT
ftr-431	1495	1	in	in	ADP
ftr-431	1495	2	fact	fact	NOUN
ftr-431	1495	3	,	,	PUNCT
ftr-431	1495	4	overpayment	overpayment	ADJ
ftr-431	1495	5	suits	suit	NOUN
ftr-431	1495	6	function	function	VERB
ftr-431	1495	7	just	just	ADV
ftr-431	1495	8	like	like	ADP
ftr-431	1495	9	refund	refund	NOUN
ftr-431	1495	10	suits	suit	NOUN
ftr-431	1495	11	.	.	PUNCT
ftr-431	1496	1	the	the	DET
ftr-431	1496	2	difference	difference	NOUN
ftr-431	1496	3	is	be	AUX
ftr-431	1496	4	that	that	SCONJ
ftr-431	1496	5	the	the	DET
ftr-431	1496	6	tax	tax	NOUN
ftr-431	1496	7	court	court	NOUN
ftr-431	1496	8	only	only	ADV
ftr-431	1496	9	has	have	VERB
ftr-431	1496	10	jurisdiction	jurisdiction	NOUN
ftr-431	1496	11	over	over	ADP
ftr-431	1496	12	overpayment	overpayment	ADJ
ftr-431	1496	13	suits	suit	NOUN
ftr-431	1496	14	in	in	ADP
ftr-431	1496	15	cases	case	NOUN
ftr-431	1496	16	in	in	ADP
ftr-431	1496	17	which	which	PRON
ftr-431	1496	18	the	the	DET
ftr-431	1496	19	irs	irs	PROPN
ftr-431	1496	20	has	have	AUX
ftr-431	1496	21	alleged	allege	VERB
ftr-431	1496	22	a	a	DET
ftr-431	1496	23	deficiency	deficiency	NOUN
ftr-431	1496	24	.	.	PUNCT
ftr-431	1497	1	in	in	ADP
ftr-431	1497	2	other364	other364	PROPN
ftr-431	1497	3	respects	respect	NOUN
ftr-431	1497	4	,	,	PUNCT
ftr-431	1497	5	overpayment	overpayment	ADJ
ftr-431	1497	6	suits	suit	NOUN
ftr-431	1497	7	and	and	CCONJ
ftr-431	1497	8	refund	refund	NOUN
ftr-431	1497	9	suits	suit	NOUN
ftr-431	1497	10	are	be	AUX
ftr-431	1497	11	virtually	virtually	ADV
ftr-431	1497	12	indistinguishable	indistinguishable	ADJ
ftr-431	1497	13	.	.	PUNCT
ftr-431	1498	1	in	in	ADP
ftr-431	1498	2	both	both	DET
ftr-431	1498	3	cases	case	NOUN
ftr-431	1498	4	,	,	PUNCT
ftr-431	1498	5	the	the	DET
ftr-431	1498	6	taxpayer	taxpayer	NOUN
ftr-431	1498	7	will	will	AUX
ftr-431	1498	8	have	have	AUX
ftr-431	1498	9	already	already	ADV
ftr-431	1498	10	paid	pay	VERB
ftr-431	1498	11	the	the	DET
ftr-431	1498	12	tax	tax	NOUN
ftr-431	1498	13	in	in	ADP
ftr-431	1498	14	question	question	NOUN
ftr-431	1498	15	.	.	PUNCT
ftr-431	1499	1	the365	the365	NOUN
ftr-431	1499	2	statutory	statutory	ADJ
ftr-431	1499	3	periods	period	NOUN
ftr-431	1499	4	of	of	ADP
ftr-431	1499	5	limitation	limitation	NOUN
ftr-431	1499	6	will	will	AUX
ftr-431	1499	7	be	be	AUX
ftr-431	1499	8	the	the	DET
ftr-431	1499	9	same	same	ADJ
ftr-431	1499	10	,	,	PUNCT
ftr-431	1499	11	although	although	SCONJ
ftr-431	1499	12	,	,	PUNCT
ftr-431	1499	13	primarily	primarily	ADV
ftr-431	1499	14	as	as	SCONJ
ftr-431	1499	15	a366	a366	PROPN
ftr-431	1499	16	result	result	NOUN
ftr-431	1499	17	of	of	ADP
ftr-431	1499	18	the	the	DET
ftr-431	1499	19	lack	lack	NOUN
ftr-431	1499	20	of	of	ADP
ftr-431	1499	21	necessity	necessity	NOUN
ftr-431	1499	22	for	for	ADP
ftr-431	1499	23	a	a	DET
ftr-431	1499	24	refund	refund	NOUN
ftr-431	1499	25	claim	claim	NOUN
ftr-431	1499	26	,	,	PUNCT
ftr-431	1499	27	the	the	DET
ftr-431	1499	28	time	time	NOUN
ftr-431	1499	29	periods	period	NOUN
ftr-431	1499	30	will	will	AUX
ftr-431	1499	31	not367	not367	PROPN
ftr-431	1499	32	always	always	ADV
ftr-431	1499	33	run	run	VERB
ftr-431	1499	34	at	at	ADP
ftr-431	1499	35	the	the	DET
ftr-431	1499	36	same	same	ADJ
ftr-431	1499	37	time.368	time.368	NOUN
ftr-431	1499	38	another	another	PRON
ftr-431	1499	39	apparent	apparent	ADJ
ftr-431	1499	40	,	,	PUNCT
ftr-431	1499	41	but	but	CCONJ
ftr-431	1499	42	misleading	misleading	ADJ
ftr-431	1499	43	,	,	PUNCT
ftr-431	1499	44	difference	difference	NOUN
ftr-431	1499	45	between	between	ADP
ftr-431	1499	46	the	the	DET
ftr-431	1499	47	refund	refund	NOUN
ftr-431	1499	48	courts	court	NOUN
ftr-431	1499	49	and	and	CCONJ
ftr-431	1499	50	the	the	DET
ftr-431	1499	51	tax	tax	NOUN
ftr-431	1499	52	court	court	NOUN
ftr-431	1499	53	lies	lie	VERB
ftr-431	1499	54	in	in	ADP
ftr-431	1499	55	the	the	DET
ftr-431	1499	56	burden	burden	NOUN
ftr-431	1499	57	of	of	ADP
ftr-431	1499	58	proof	proof	NOUN
ftr-431	1499	59	.	.	PUNCT
ftr-431	1500	1	as	as	SCONJ
ftr-431	1500	2	discussed	discuss	VERB
ftr-431	1500	3	above	above	ADV
ftr-431	1500	4	,	,	PUNCT
ftr-431	1500	5	in	in	ADP
ftr-431	1500	6	the369	the369	NOUN
ftr-431	1500	7	absence	absence	NOUN
ftr-431	1500	8	of	of	ADP
ftr-431	1500	9	the	the	DET
ftr-431	1500	10	application	application	NOUN
ftr-431	1500	11	of	of	ADP
ftr-431	1500	12	a	a	DET
ftr-431	1500	13	statutory	statutory	ADJ
ftr-431	1500	14	burden	burden	NOUN
ftr-431	1500	15	of	of	ADP
ftr-431	1500	16	proof	proof	NOUN
ftr-431	1500	17	rule	rule	NOUN
ftr-431	1500	18	,	,	PUNCT
ftr-431	1500	19	the	the	DET
ftr-431	1500	20	burdens	burden	NOUN
ftr-431	1500	21	of370	of370	PROPN
ftr-431	1500	22	proof	proof	NOUN
ftr-431	1500	23	have	have	AUX
ftr-431	1500	24	been	be	AUX
ftr-431	1500	25	analyzed	analyze	VERB
ftr-431	1500	26	differently	differently	ADV
ftr-431	1500	27	in	in	ADP
ftr-431	1500	28	the	the	DET
ftr-431	1500	29	two	two	NUM
ftr-431	1500	30	types	type	NOUN
ftr-431	1500	31	of	of	ADP
ftr-431	1500	32	courts	court	NOUN
ftr-431	1500	33	.	.	PUNCT
ftr-431	1501	1	in	in	ADP
ftr-431	1501	2	refund371	refund371	PROPN
ftr-431	1501	3	courts	court	NOUN
ftr-431	1501	4	,	,	PUNCT
ftr-431	1501	5	the	the	DET
ftr-431	1501	6	taxpayer	taxpayer	NOUN
ftr-431	1501	7	bears	bear	VERB
ftr-431	1501	8	a	a	DET
ftr-431	1501	9	two	two	NUM
ftr-431	1501	10	-	-	PUNCT
ftr-431	1501	11	part	part	NOUN
ftr-431	1501	12	burden	burden	NOUN
ftr-431	1501	13	:	:	PUNCT
ftr-431	1501	14	proving	prove	VERB
ftr-431	1501	15	the	the	DET
ftr-431	1501	16	government	government	NOUN
ftr-431	1501	17	wrong	wrong	ADV
ftr-431	1501	18	,	,	PUNCT
ftr-431	1501	19	and	and	CCONJ
ftr-431	1501	20	establishing	establish	VERB
ftr-431	1501	21	the	the	DET
ftr-431	1501	22	amount	amount	NOUN
ftr-431	1501	23	owed	owe	VERB
ftr-431	1501	24	him	he	PRON
ftr-431	1501	25	.	.	PUNCT
ftr-431	1502	1	in	in	ADP
ftr-431	1502	2	a	a	DET
ftr-431	1502	3	deficiency	deficiency	NOUN
ftr-431	1502	4	case	case	NOUN
ftr-431	1502	5	in	in	ADP
ftr-431	1502	6	tax	tax	NOUN
ftr-431	1502	7	court	court	NOUN
ftr-431	1502	8	,	,	PUNCT
ftr-431	1502	9	the372	the372	PROPN
ftr-431	1502	10	taxpayer	taxpayer	NOUN
ftr-431	1502	11	need	need	AUX
ftr-431	1502	12	not	not	PART
ftr-431	1502	13	prove	prove	VERB
ftr-431	1502	14	a	a	DET
ftr-431	1502	15	dollar	dollar	NOUN
ftr-431	1502	16	amount	amount	NOUN
ftr-431	1502	17	.	.	PUNCT
ftr-431	1503	1	the	the	DET
ftr-431	1503	2	explanation	explanation	NOUN
ftr-431	1503	3	for	for	ADP
ftr-431	1503	4	this	this	DET
ftr-431	1503	5	distinction	distinction	NOUN
ftr-431	1503	6	between	between	ADP
ftr-431	1503	7	the	the	DET
ftr-431	1503	8	burden	burden	NOUN
ftr-431	1503	9	of	of	ADP
ftr-431	1503	10	proof	proof	NOUN
ftr-431	1503	11	in	in	ADP
ftr-431	1503	12	refund	refund	NOUN
ftr-431	1503	13	courts	court	NOUN
ftr-431	1503	14	and	and	CCONJ
ftr-431	1503	15	in	in	ADP
ftr-431	1503	16	tax	tax	NOUN
ftr-431	1503	17	court	court	NOUN
ftr-431	1503	18	rests	rest	VERB
ftr-431	1503	19	on	on	ADP
ftr-431	1503	20	the	the	DET
ftr-431	1503	21	indebitatus	indebitatus	ADJ
ftr-431	1503	22	assumpsit	assumpsit	NOUN
ftr-431	1503	23	origins	origin	NOUN
ftr-431	1503	24	of	of	ADP
ftr-431	1503	25	the	the	DET
ftr-431	1503	26	refund	refund	NOUN
ftr-431	1503	27	suit	suit	NOUN
ftr-431	1503	28	.	.	PUNCT
ftr-431	1504	1	however	however	ADV
ftr-431	1504	2	,	,	PUNCT
ftr-431	1504	3	for	for	ADP
ftr-431	1504	4	this	this	DET
ftr-431	1504	5	purpose,373	purpose,373	NOUN
ftr-431	1504	6	363	363	NUM
ftr-431	1504	7	.	.	PUNCT
ftr-431	1505	1	estate	estate	NOUN
ftr-431	1505	2	of	of	ADP
ftr-431	1505	3	mueller	mueller	PROPN
ftr-431	1505	4	,	,	PUNCT
ftr-431	1505	5	153	153	NUM
ftr-431	1505	6	f.3d	f.3d	NUM
ftr-431	1505	7	at	at	ADP
ftr-431	1505	8	304	304	NUM
ftr-431	1505	9	(	(	PUNCT
ftr-431	1505	10	emphasis	emphasis	NOUN
ftr-431	1505	11	added	add	VERB
ftr-431	1505	12	)	)	PUNCT
ftr-431	1505	13	(	(	PUNCT
ftr-431	1505	14	quoting	quote	VERB
ftr-431	1505	15	stone	stone	NOUN
ftr-431	1505	16	v.	v.	ADP
ftr-431	1505	17	white	white	ADJ
ftr-431	1505	18	,	,	PUNCT
ftr-431	1505	19	301	301	NUM
ftr-431	1505	20	u.s	u.s	PROPN
ftr-431	1505	21	.	.	PROPN
ftr-431	1505	22	532	532	NUM
ftr-431	1505	23	(	(	PUNCT
ftr-431	1505	24	1937	1937	NUM
ftr-431	1505	25	)	)	PUNCT
ftr-431	1505	26	)	)	PUNCT
ftr-431	1505	27	.	.	PUNCT
ftr-431	1506	1	364	364	NUM
ftr-431	1506	2	.	.	PUNCT
ftr-431	1506	3	see	see	VERB
ftr-431	1506	4	irc	irc	PROPN
ftr-431	1506	5	§	§	PROPN
ftr-431	1506	6	6512(b	6512(b	PROPN
ftr-431	1506	7	)	)	PUNCT
ftr-431	1506	8	.	.	PUNCT
ftr-431	1507	1	in	in	ADP
ftr-431	1507	2	other	other	ADJ
ftr-431	1507	3	words	word	NOUN
ftr-431	1507	4	,	,	PUNCT
ftr-431	1507	5	if	if	SCONJ
ftr-431	1507	6	the	the	DET
ftr-431	1507	7	taxpayer	taxpayer	NOUN
ftr-431	1507	8	simply	simply	ADV
ftr-431	1507	9	discovers	discover	VERB
ftr-431	1507	10	that	that	SCONJ
ftr-431	1507	11	he	he	PRON
ftr-431	1507	12	overpaid	overpay	VERB
ftr-431	1507	13	his	his	PRON
ftr-431	1507	14	taxes	taxis	NOUN
ftr-431	1507	15	,	,	PUNCT
ftr-431	1507	16	his	his	PRON
ftr-431	1507	17	only	only	ADV
ftr-431	1507	18	potentially	potentially	ADV
ftr-431	1507	19	available	available	ADJ
ftr-431	1507	20	fora	forum	NOUN
ftr-431	1507	21	are	be	AUX
ftr-431	1507	22	the	the	DET
ftr-431	1507	23	district	district	NOUN
ftr-431	1507	24	courts	court	NOUN
ftr-431	1507	25	and	and	CCONJ
ftr-431	1507	26	the	the	DET
ftr-431	1507	27	court	court	NOUN
ftr-431	1507	28	of	of	ADP
ftr-431	1507	29	federal	federal	ADJ
ftr-431	1507	30	claims	claim	NOUN
ftr-431	1507	31	.	.	PUNCT
ftr-431	1508	1	365	365	NUM
ftr-431	1508	2	.	.	PUNCT
ftr-431	1509	1	in	in	ADP
ftr-431	1509	2	refund	refund	NOUN
ftr-431	1509	3	courts	court	NOUN
ftr-431	1509	4	,	,	PUNCT
ftr-431	1509	5	flora	flora	NOUN
ftr-431	1509	6	v.	v.	ADP
ftr-431	1509	7	united	united	PROPN
ftr-431	1509	8	states	states	PROPN
ftr-431	1509	9	,	,	PUNCT
ftr-431	1509	10	362	362	NUM
ftr-431	1509	11	u.s	u.s	PROPN
ftr-431	1509	12	.	.	PROPN
ftr-431	1509	13	145	145	NUM
ftr-431	1509	14	(	(	PUNCT
ftr-431	1509	15	1960	1960	NUM
ftr-431	1509	16	)	)	PUNCT
ftr-431	1509	17	,	,	PUNCT
ftr-431	1509	18	requires	require	VERB
ftr-431	1509	19	full	full	ADJ
ftr-431	1509	20	payment	payment	NOUN
ftr-431	1509	21	as	as	ADP
ftr-431	1509	22	a	a	DET
ftr-431	1509	23	condition	condition	NOUN
ftr-431	1509	24	of	of	ADP
ftr-431	1509	25	suit	suit	NOUN
ftr-431	1509	26	.	.	PUNCT
ftr-431	1510	1	in	in	ADP
ftr-431	1510	2	the	the	DET
ftr-431	1510	3	tax	tax	NOUN
ftr-431	1510	4	court	court	NOUN
ftr-431	1510	5	,	,	PUNCT
ftr-431	1510	6	an	an	DET
ftr-431	1510	7	overpayment	overpayment	ADJ
ftr-431	1510	8	claim	claim	NOUN
ftr-431	1510	9	may	may	AUX
ftr-431	1510	10	only	only	ADV
ftr-431	1510	11	be	be	AUX
ftr-431	1510	12	made	make	VERB
ftr-431	1510	13	with	with	ADP
ftr-431	1510	14	respect	respect	NOUN
ftr-431	1510	15	to	to	ADP
ftr-431	1510	16	tax	tax	NOUN
ftr-431	1510	17	already	already	ADV
ftr-431	1510	18	paid	pay	VERB
ftr-431	1510	19	.	.	PUNCT
ftr-431	1511	1	see	see	VERB
ftr-431	1511	2	irc	irc	PROPN
ftr-431	1511	3	§	§	PROPN
ftr-431	1511	4	6512	6512	NUM
ftr-431	1511	5	.	.	PUNCT
ftr-431	1512	1	366	366	NUM
ftr-431	1512	2	.	.	PUNCT
ftr-431	1513	1	see	see	VERB
ftr-431	1513	2	irc	irc	PROPN
ftr-431	1513	3	§	§	PROPN
ftr-431	1513	4	6511	6511	NUM
ftr-431	1513	5	.	.	PUNCT
ftr-431	1514	1	367	367	NUM
ftr-431	1514	2	.	.	PUNCT
ftr-431	1515	1	see	see	VERB
ftr-431	1515	2	irc	irc	PROPN
ftr-431	1515	3	§	§	PROPN
ftr-431	1515	4	6512(b)(3	6512(b)(3	NOUN
ftr-431	1515	5	)	)	PUNCT
ftr-431	1515	6	(	(	PUNCT
ftr-431	1515	7	providing	provide	VERB
ftr-431	1515	8	time	time	NOUN
ftr-431	1515	9	periods	period	NOUN
ftr-431	1515	10	that	that	PRON
ftr-431	1515	11	refer	refer	VERB
ftr-431	1515	12	to	to	ADP
ftr-431	1515	13	§	§	PROPN
ftr-431	1515	14	6511	6511	NUM
ftr-431	1515	15	and	and	CCONJ
ftr-431	1515	16	generally	generally	ADV
ftr-431	1515	17	correspond	correspond	VERB
ftr-431	1515	18	to	to	ADP
ftr-431	1515	19	time	time	NOUN
ftr-431	1515	20	period	period	NOUN
ftr-431	1515	21	that	that	PRON
ftr-431	1515	22	would	would	AUX
ftr-431	1515	23	be	be	AUX
ftr-431	1515	24	applicable	applicable	ADJ
ftr-431	1515	25	in	in	ADP
ftr-431	1515	26	refund	refund	NOUN
ftr-431	1515	27	court	court	NOUN
ftr-431	1515	28	suits	suit	NOUN
ftr-431	1515	29	)	)	PUNCT
ftr-431	1515	30	.	.	PUNCT
ftr-431	1516	1	368	368	NUM
ftr-431	1516	2	.	.	PUNCT
ftr-431	1517	1	see	see	VERB
ftr-431	1517	2	commissioner	commissioner	NOUN
ftr-431	1517	3	v.	v.	PROPN
ftr-431	1517	4	lundy	lundy	PROPN
ftr-431	1517	5	,	,	PUNCT
ftr-431	1517	6	516	516	NUM
ftr-431	1517	7	u.s	u.s	PROPN
ftr-431	1517	8	.	.	PROPN
ftr-431	1517	9	235	235	NUM
ftr-431	1517	10	(	(	PUNCT
ftr-431	1517	11	1996	1996	NUM
ftr-431	1517	12	)	)	PUNCT
ftr-431	1517	13	.	.	PUNCT
ftr-431	1518	1	for	for	ADP
ftr-431	1518	2	analysis	analysis	NOUN
ftr-431	1518	3	of	of	ADP
ftr-431	1518	4	the	the	DET
ftr-431	1518	5	problems	problem	NOUN
ftr-431	1518	6	created	create	VERB
ftr-431	1518	7	by	by	ADP
ftr-431	1518	8	the	the	DET
ftr-431	1518	9	complications	complication	NOUN
ftr-431	1518	10	of	of	ADP
ftr-431	1518	11	§	§	PROPN
ftr-431	1518	12	6512	6512	NUM
ftr-431	1518	13	,	,	PUNCT
ftr-431	1518	14	particularly	particularly	ADV
ftr-431	1518	15	with	with	ADP
ftr-431	1518	16	respect	respect	NOUN
ftr-431	1518	17	to	to	ADP
ftr-431	1518	18	delinquent	delinquent	ADJ
ftr-431	1518	19	returns	return	NOUN
ftr-431	1518	20	,	,	PUNCT
ftr-431	1518	21	see	see	VERB
ftr-431	1518	22	,	,	PUNCT
ftr-431	1518	23	e.g.	e.g.	ADV
ftr-431	1518	24	,	,	PUNCT
ftr-431	1518	25	leandra	leandra	PROPN
ftr-431	1518	26	lederman	lederman	PROPN
ftr-431	1518	27	,	,	PUNCT
ftr-431	1518	28	it	it	PRON
ftr-431	1518	29	’s	’	VERB
ftr-431	1518	30	time	time	NOUN
ftr-431	1518	31	to	to	PART
ftr-431	1518	32	fix	fix	VERB
ftr-431	1518	33	the	the	DET
ftr-431	1518	34	“	"	PUNCT
ftr-431	1518	35	traps	trap	NOUN
ftr-431	1518	36	for	for	ADP
ftr-431	1518	37	the	the	DET
ftr-431	1518	38	unwary	unwary	NOUN
ftr-431	1518	39	”	"	PUNCT
ftr-431	1518	40	in	in	ADP
ftr-431	1518	41	the	the	DET
ftr-431	1518	42	refund	refund	NOUN
ftr-431	1518	43	statutes	statute	NOUN
ftr-431	1518	44	,	,	PUNCT
ftr-431	1518	45	79	79	NUM
ftr-431	1518	46	tax	tax	NOUN
ftr-431	1518	47	notes	note	NOUN
ftr-431	1518	48	1057	1057	NUM
ftr-431	1518	49	(	(	PUNCT
ftr-431	1518	50	1998	1998	NUM
ftr-431	1518	51	)	)	PUNCT
ftr-431	1518	52	;	;	PUNCT
ftr-431	1518	53	leandra	leandra	PROPN
ftr-431	1518	54	lederman	lederman	PROPN
ftr-431	1518	55	,	,	PUNCT
ftr-431	1518	56	applying	apply	VERB
ftr-431	1518	57	the	the	DET
ftr-431	1518	58	refund	refund	NOUN
ftr-431	1518	59	statutes	statute	NOUN
ftr-431	1518	60	to	to	ADP
ftr-431	1518	61	delinquent	delinquent	ADJ
ftr-431	1518	62	returns	return	NOUN
ftr-431	1518	63	,	,	PUNCT
ftr-431	1518	64	68	68	NUM
ftr-431	1518	65	tax	tax	NOUN
ftr-431	1518	66	notes	note	NOUN
ftr-431	1518	67	1639	1639	NUM
ftr-431	1518	68	(	(	PUNCT
ftr-431	1518	69	1995	1995	NUM
ftr-431	1518	70	)	)	PUNCT
ftr-431	1518	71	.	.	PUNCT
ftr-431	1519	1	369	369	NUM
ftr-431	1519	2	.	.	PUNCT
ftr-431	1520	1	see	see	VERB
ftr-431	1520	2	supra	supra	PROPN
ftr-431	1520	3	note	note	PROPN
ftr-431	1520	4	312	312	NUM
ftr-431	1520	5	and	and	CCONJ
ftr-431	1520	6	accompanying	accompany	VERB
ftr-431	1520	7	text	text	NOUN
ftr-431	1520	8	,	,	PUNCT
ftr-431	1520	9	supra	supra	PROPN
ftr-431	1520	10	notes	note	VERB
ftr-431	1520	11	316	316	NUM
ftr-431	1520	12	-	-	SYM
ftr-431	1520	13	18	18	NUM
ftr-431	1520	14	and	and	CCONJ
ftr-431	1520	15	accompanying	accompany	VERB
ftr-431	1520	16	text	text	NOUN
ftr-431	1520	17	.	.	PUNCT
ftr-431	1521	1	370	370	NUM
ftr-431	1521	2	.	.	PUNCT
ftr-431	1522	1	see	see	VERB
ftr-431	1522	2	irc	irc	PROPN
ftr-431	1522	3	§	§	PROPN
ftr-431	1522	4	§	§	PROPN
ftr-431	1522	5	7454	7454	NUM
ftr-431	1522	6	(	(	PUNCT
ftr-431	1522	7	burden	burden	NOUN
ftr-431	1522	8	of	of	ADP
ftr-431	1522	9	proving	prove	VERB
ftr-431	1522	10	fraud	fraud	NOUN
ftr-431	1522	11	is	be	AUX
ftr-431	1522	12	on	on	ADP
ftr-431	1522	13	the	the	DET
ftr-431	1522	14	irs	irs	PROPN
ftr-431	1522	15	)	)	PUNCT
ftr-431	1522	16	,	,	PUNCT
ftr-431	1522	17	7491	7491	NUM
ftr-431	1522	18	(	(	PUNCT
ftr-431	1522	19	burden	burden	VERB
ftr-431	1522	20	shifts	shift	NOUN
ftr-431	1522	21	to	to	ADP
ftr-431	1522	22	irs	irs	PROPN
ftr-431	1522	23	when	when	SCONJ
ftr-431	1522	24	taxpayer	taxpayer	NOUN
ftr-431	1522	25	meets	meet	VERB
ftr-431	1522	26	certain	certain	ADJ
ftr-431	1522	27	threshold	threshold	NOUN
ftr-431	1522	28	requirements	requirement	NOUN
ftr-431	1522	29	)	)	PUNCT
ftr-431	1522	30	.	.	PUNCT
ftr-431	1523	1	371	371	NUM
ftr-431	1523	2	.	.	PUNCT
ftr-431	1524	1	see	see	VERB
ftr-431	1524	2	supra	supra	PROPN
ftr-431	1524	3	notes	note	VERB
ftr-431	1524	4	316	316	NUM
ftr-431	1524	5	-	-	SYM
ftr-431	1524	6	18	18	NUM
ftr-431	1524	7	and	and	CCONJ
ftr-431	1524	8	accompanying	accompany	VERB
ftr-431	1524	9	text	text	NOUN
ftr-431	1524	10	.	.	PUNCT
ftr-431	1525	1	372	372	NUM
ftr-431	1525	2	.	.	PUNCT
ftr-431	1525	3	see	see	VERB
ftr-431	1525	4	,	,	PUNCT
ftr-431	1525	5	e.g.	e.g.	ADV
ftr-431	1525	6	,	,	PUNCT
ftr-431	1525	7	united	united	PROPN
ftr-431	1525	8	states	states	PROPN
ftr-431	1525	9	v.	v.	PROPN
ftr-431	1525	10	janis	janis	PROPN
ftr-431	1525	11	,	,	PUNCT
ftr-431	1525	12	428	428	NUM
ftr-431	1525	13	u.s	u.s	PROPN
ftr-431	1525	14	.	.	PROPN
ftr-431	1525	15	433	433	NUM
ftr-431	1525	16	,	,	PUNCT
ftr-431	1525	17	440	440	NUM
ftr-431	1525	18	(	(	PUNCT
ftr-431	1525	19	1976	1976	NUM
ftr-431	1525	20	)	)	PUNCT
ftr-431	1525	21	;	;	PUNCT
ftr-431	1525	22	bar	bar	NOUN
ftr-431	1525	23	l	l	PROPN
ftr-431	1525	24	ranch	ranch	NOUN
ftr-431	1525	25	,	,	PUNCT
ftr-431	1525	26	inc	inc	PROPN
ftr-431	1525	27	.	.	PROPN
ftr-431	1526	1	v.	v.	PROPN
ftr-431	1526	2	phinney	phinney	PROPN
ftr-431	1526	3	,	,	PUNCT
ftr-431	1526	4	426	426	NUM
ftr-431	1526	5	f.2d	f.2d	ADP
ftr-431	1526	6	995	995	NUM
ftr-431	1526	7	,	,	PUNCT
ftr-431	1526	8	999	999	NUM
ftr-431	1526	9	(	(	PUNCT
ftr-431	1526	10	5th	5th	ADJ
ftr-431	1526	11	cir	cir	NOUN
ftr-431	1526	12	.	.	PROPN
ftr-431	1526	13	1970	1970	NUM
ftr-431	1526	14	)	)	PUNCT
ftr-431	1526	15	.	.	PUNCT
ftr-431	1527	1	373	373	NUM
ftr-431	1527	2	.	.	PUNCT
ftr-431	1528	1	see	see	VERB
ftr-431	1528	2	,	,	PUNCT
ftr-431	1528	3	e.g.	e.g.	ADV
ftr-431	1528	4	,	,	PUNCT
ftr-431	1528	5	leo	leo	PROPN
ftr-431	1528	6	p.	p.	PROPN
ftr-431	1528	7	martinez	martinez	PROPN
ftr-431	1528	8	,	,	PUNCT
ftr-431	1528	9	tax	tax	NOUN
ftr-431	1528	10	collection	collection	NOUN
ftr-431	1528	11	and	and	CCONJ
ftr-431	1528	12	populist	populist	ADJ
ftr-431	1528	13	rhetoric	rhetoric	NOUN
ftr-431	1528	14	:	:	PUNCT
ftr-431	1528	15	shifting	shift	VERB
ftr-431	1528	16	the	the	DET
ftr-431	1528	17	406	406	NUM
ftr-431	1528	18	florida	florida	PROPN
ftr-431	1528	19	tax	tax	NOUN
ftr-431	1528	20	review	review	NOUN
ftr-431	1528	21	[	[	X
ftr-431	1528	22	vol	vol	NOUN
ftr-431	1528	23	.	.	NOUN
ftr-431	1528	24	5:5	5:5	NUM
ftr-431	1528	25	the	the	DET
ftr-431	1528	26	burden	burden	NOUN
ftr-431	1528	27	in	in	ADP
ftr-431	1528	28	refund	refund	NOUN
ftr-431	1528	29	courts	court	NOUN
ftr-431	1528	30	should	should	AUX
ftr-431	1528	31	be	be	AUX
ftr-431	1528	32	compared	compare	VERB
ftr-431	1528	33	with	with	ADP
ftr-431	1528	34	the	the	DET
ftr-431	1528	35	burden	burden	NOUN
ftr-431	1528	36	in	in	ADP
ftr-431	1528	37	overpayment	overpayment	ADJ
ftr-431	1528	38	cases	case	NOUN
ftr-431	1528	39	,	,	PUNCT
ftr-431	1528	40	not	not	PART
ftr-431	1528	41	the	the	DET
ftr-431	1528	42	burden	burden	NOUN
ftr-431	1528	43	in	in	ADP
ftr-431	1528	44	deficiency	deficiency	NOUN
ftr-431	1528	45	cases	case	NOUN
ftr-431	1528	46	.	.	PUNCT
ftr-431	1529	1	with	with	ADP
ftr-431	1529	2	respect	respect	NOUN
ftr-431	1529	3	to	to	ADP
ftr-431	1529	4	overpayments	overpayment	NOUN
ftr-431	1529	5	,	,	PUNCT
ftr-431	1529	6	the	the	DET
ftr-431	1529	7	taxpayer	taxpayer	NOUN
ftr-431	1529	8	does	do	AUX
ftr-431	1529	9	have	have	VERB
ftr-431	1529	10	to	to	PART
ftr-431	1529	11	prove	prove	VERB
ftr-431	1529	12	the	the	DET
ftr-431	1529	13	amount	amount	NOUN
ftr-431	1529	14	he	he	PRON
ftr-431	1529	15	overpaid	overpay	VERB
ftr-431	1529	16	.	.	PUNCT
ftr-431	1530	1	thus	thus	ADV
ftr-431	1530	2	,	,	PUNCT
ftr-431	1530	3	with	with	ADP
ftr-431	1530	4	respect	respect	NOUN
ftr-431	1530	5	to	to	ADP
ftr-431	1530	6	taxpayer	taxpayer	NOUN
ftr-431	1530	7	claims	claim	NOUN
ftr-431	1530	8	of	of	ADP
ftr-431	1530	9	entitlement	entitlement	NOUN
ftr-431	1530	10	to	to	ADP
ftr-431	1530	11	a	a	DET
ftr-431	1530	12	refund	refund	NOUN
ftr-431	1530	13	,	,	PUNCT
ftr-431	1530	14	the	the	DET
ftr-431	1530	15	two	two	NUM
ftr-431	1530	16	types	type	NOUN
ftr-431	1530	17	of	of	ADP
ftr-431	1530	18	fora	forum	NOUN
ftr-431	1530	19	would	would	AUX
ftr-431	1530	20	seem	seem	VERB
ftr-431	1530	21	to	to	PART
ftr-431	1530	22	have	have	VERB
ftr-431	1530	23	the	the	DET
ftr-431	1530	24	same	same	ADJ
ftr-431	1530	25	requirements	requirement	NOUN
ftr-431	1530	26	.	.	PUNCT
ftr-431	1531	1	thus	thus	ADV
ftr-431	1531	2	,	,	PUNCT
ftr-431	1531	3	overpayment	overpayment	ADJ
ftr-431	1531	4	jurisdiction	jurisdiction	NOUN
ftr-431	1531	5	and	and	CCONJ
ftr-431	1531	6	the	the	DET
ftr-431	1531	7	ability	ability	NOUN
ftr-431	1531	8	to	to	PART
ftr-431	1531	9	order	order	VERB
ftr-431	1531	10	refunds	refund	NOUN
ftr-431	1531	11	are	be	AUX
ftr-431	1531	12	statutorily	statutorily	ADV
ftr-431	1531	13	created	create	VERB
ftr-431	1531	14	in	in	ADP
ftr-431	1531	15	the	the	DET
ftr-431	1531	16	tax	tax	NOUN
ftr-431	1531	17	court	court	NOUN
ftr-431	1531	18	,	,	PUNCT
ftr-431	1531	19	much	much	ADV
ftr-431	1531	20	like	like	ADP
ftr-431	1531	21	the	the	DET
ftr-431	1531	22	refund	refund	NOUN
ftr-431	1531	23	actions	action	NOUN
ftr-431	1531	24	justiciable	justiciable	ADJ
ftr-431	1531	25	in	in	ADP
ftr-431	1531	26	the	the	DET
ftr-431	1531	27	district	district	NOUN
ftr-431	1531	28	courts	court	NOUN
ftr-431	1531	29	and	and	CCONJ
ftr-431	1531	30	the	the	DET
ftr-431	1531	31	court	court	NOUN
ftr-431	1531	32	of	of	ADP
ftr-431	1531	33	federal	federal	ADJ
ftr-431	1531	34	claims	claim	NOUN
ftr-431	1531	35	are	be	AUX
ftr-431	1531	36	created	create	VERB
ftr-431	1531	37	by	by	ADP
ftr-431	1531	38	statute	statute	PROPN
ftr-431	1531	39	.	.	PUNCT
ftr-431	1532	1	as	as	SCONJ
ftr-431	1532	2	the	the	DET
ftr-431	1532	3	discussion	discussion	NOUN
ftr-431	1532	4	above	above	ADP
ftr-431	1532	5	reflects	reflect	VERB
ftr-431	1532	6	,	,	PUNCT
ftr-431	1532	7	overpayment	overpayment	ADJ
ftr-431	1532	8	suits	suit	NOUN
ftr-431	1532	9	are	be	AUX
ftr-431	1532	10	modeled	model	VERB
ftr-431	1532	11	after	after	ADP
ftr-431	1532	12	refund	refund	NOUN
ftr-431	1532	13	suits	suit	NOUN
ftr-431	1532	14	.	.	PUNCT
ftr-431	1533	1	accordingly	accordingly	ADV
ftr-431	1533	2	,	,	PUNCT
ftr-431	1533	3	like	like	ADP
ftr-431	1533	4	the	the	DET
ftr-431	1533	5	refund	refund	NOUN
ftr-431	1533	6	suit	suit	NOUN
ftr-431	1533	7	,	,	PUNCT
ftr-431	1533	8	the	the	DET
ftr-431	1533	9	overpayment	overpayment	ADJ
ftr-431	1533	10	suit	suit	NOUN
ftr-431	1533	11	may	may	AUX
ftr-431	1533	12	trace	trace	VERB
ftr-431	1533	13	its	its	PRON
ftr-431	1533	14	origins	origin	NOUN
ftr-431	1533	15	back	back	ADV
ftr-431	1533	16	to	to	ADP
ftr-431	1533	17	the	the	DET
ftr-431	1533	18	indebitatus	indebitatus	ADJ
ftr-431	1533	19	assumpsit	assumpsit	NOUN
ftr-431	1533	20	action	action	NOUN
ftr-431	1533	21	.	.	PUNCT
ftr-431	1534	1	b.	b.	PROPN
ftr-431	1535	1	the	the	DET
ftr-431	1535	2	quasi	quasi	ADJ
ftr-431	1535	3	-	-	ADJ
ftr-431	1535	4	equitable	equitable	ADJ
ftr-431	1535	5	history	history	NOUN
ftr-431	1535	6	of	of	ADP
ftr-431	1535	7	indebitatus	indebitatus	ADJ
ftr-431	1535	8	assumpsit.—the	assumpsit.—the	DET
ftr-431	1535	9	term	term	NOUN
ftr-431	1535	10	“	"	PUNCT
ftr-431	1535	11	indebitatus	indebitatus	ADJ
ftr-431	1535	12	assumpsit	assumpsit	NOUN
ftr-431	1535	13	”	"	PUNCT
ftr-431	1535	14	is	be	AUX
ftr-431	1535	15	latin	latin	ADJ
ftr-431	1535	16	for	for	ADP
ftr-431	1535	17	“	"	PUNCT
ftr-431	1535	18	being	be	AUX
ftr-431	1535	19	indebted	indebte	VERB
ftr-431	1535	20	,	,	PUNCT
ftr-431	1535	21	he	he	PRON
ftr-431	1535	22	promised,”374	promised,”374	VERB
ftr-431	1535	23	reflecting	reflect	VERB
ftr-431	1535	24	the	the	DET
ftr-431	1535	25	idea	idea	NOUN
ftr-431	1535	26	of	of	ADP
ftr-431	1535	27	an	an	DET
ftr-431	1535	28	existing	exist	VERB
ftr-431	1535	29	indebtedness	indebtedness	NOUN
ftr-431	1535	30	followed	follow	VERB
ftr-431	1535	31	by	by	ADP
ftr-431	1535	32	a	a	DET
ftr-431	1535	33	promise	promise	NOUN
ftr-431	1535	34	by	by	ADP
ftr-431	1535	35	the	the	DET
ftr-431	1535	36	debtor	debtor	NOUN
ftr-431	1535	37	to	to	ADP
ftr-431	1535	38	the	the	DET
ftr-431	1535	39	creditor	creditor	NOUN
ftr-431	1535	40	to	to	PART
ftr-431	1535	41	repay	repay	VERB
ftr-431	1535	42	the	the	DET
ftr-431	1535	43	debt	debt	NOUN
ftr-431	1535	44	.	.	PUNCT
ftr-431	1536	1	the	the	DET
ftr-431	1536	2	assumpsit	assumpsit	NOUN
ftr-431	1536	3	action	action	NOUN
ftr-431	1536	4	developed	develop	VERB
ftr-431	1536	5	because	because	SCONJ
ftr-431	1536	6	of	of	ADP
ftr-431	1536	7	the	the	DET
ftr-431	1536	8	common	common	ADJ
ftr-431	1536	9	law	law	NOUN
ftr-431	1536	10	courts	court	NOUN
ftr-431	1536	11	’	'	PUNCT
ftr-431	1536	12	need	need	NOUN
ftr-431	1536	13	for	for	ADP
ftr-431	1536	14	an	an	DET
ftr-431	1536	15	action	action	NOUN
ftr-431	1536	16	that	that	PRON
ftr-431	1536	17	did	do	AUX
ftr-431	1536	18	not	not	PART
ftr-431	1536	19	suffer	suffer	VERB
ftr-431	1536	20	from	from	ADP
ftr-431	1536	21	the	the	DET
ftr-431	1536	22	constraints	constraint	NOUN
ftr-431	1536	23	of	of	ADP
ftr-431	1536	24	the	the	DET
ftr-431	1536	25	actions	action	NOUN
ftr-431	1536	26	for	for	ADP
ftr-431	1536	27	debt	debt	NOUN
ftr-431	1536	28	and	and	CCONJ
ftr-431	1536	29	for	for	ADP
ftr-431	1536	30	covenant	covenant	NOUN
ftr-431	1536	31	.	.	PUNCT
ftr-431	1537	1	the	the	DET
ftr-431	1537	2	action	action	NOUN
ftr-431	1537	3	for	for	ADP
ftr-431	1537	4	debt	debt	NOUN
ftr-431	1537	5	required	require	VERB
ftr-431	1537	6	an	an	DET
ftr-431	1537	7	exact	exact	ADJ
ftr-431	1537	8	sum	sum	NOUN
ftr-431	1537	9	due	due	ADJ
ftr-431	1537	10	and	and	CCONJ
ftr-431	1537	11	quid	quid	ADJ
ftr-431	1537	12	pro	pro	ADJ
ftr-431	1537	13	quo	quo	NOUN
ftr-431	1537	14	.	.	PUNCT
ftr-431	1538	1	in	in	ADP
ftr-431	1538	2	addition	addition	NOUN
ftr-431	1538	3	,	,	PUNCT
ftr-431	1538	4	“	"	PUNCT
ftr-431	1538	5	wager	wager	NOUN
ftr-431	1538	6	of	of	ADP
ftr-431	1538	7	law	law	NOUN
ftr-431	1538	8	,	,	PUNCT
ftr-431	1538	9	”	"	PUNCT
ftr-431	1538	10	in375	in375	PROPN
ftr-431	1538	11	which	which	PRON
ftr-431	1538	12	the	the	DET
ftr-431	1538	13	defendant	defendant	NOUN
ftr-431	1538	14	brought	bring	VERB
ftr-431	1538	15	to	to	ADP
ftr-431	1538	16	court	court	NOUN
ftr-431	1538	17	“	"	PUNCT
ftr-431	1538	18	oath	oath	NOUN
ftr-431	1538	19	helpers	helper	NOUN
ftr-431	1538	20	”	"	PUNCT
ftr-431	1538	21	who	who	PRON
ftr-431	1538	22	affirmed	affirm	VERB
ftr-431	1538	23	that	that	SCONJ
ftr-431	1538	24	no	no	DET
ftr-431	1538	25	debt	debt	NOUN
ftr-431	1538	26	was	be	AUX
ftr-431	1538	27	owed	owe	VERB
ftr-431	1538	28	,	,	PUNCT
ftr-431	1538	29	allowing	allow	VERB
ftr-431	1538	30	the	the	DET
ftr-431	1538	31	defendant	defendant	NOUN
ftr-431	1538	32	to	to	PART
ftr-431	1538	33	prevail	prevail	VERB
ftr-431	1538	34	,	,	PUNCT
ftr-431	1538	35	was	be	AUX
ftr-431	1538	36	available	available	ADJ
ftr-431	1538	37	as	as	ADP
ftr-431	1538	38	a	a	DET
ftr-431	1538	39	defense	defense	NOUN
ftr-431	1538	40	to	to	PART
ftr-431	1538	41	informal	informal	ADJ
ftr-431	1538	42	(	(	PUNCT
ftr-431	1538	43	unsealed	unsealed	ADJ
ftr-431	1538	44	)	)	PUNCT
ftr-431	1538	45	contracts	contract	NOUN
ftr-431	1538	46	.	.	PUNCT
ftr-431	1539	1	the	the	DET
ftr-431	1539	2	action	action	NOUN
ftr-431	1539	3	for	for	ADP
ftr-431	1539	4	covenant	covenant	NOUN
ftr-431	1539	5	would	would	AUX
ftr-431	1539	6	lie	lie	VERB
ftr-431	1539	7	for	for	ADP
ftr-431	1539	8	breach376	breach376	PROPN
ftr-431	1539	9	of	of	ADP
ftr-431	1539	10	promise	promise	NOUN
ftr-431	1539	11	,	,	PUNCT
ftr-431	1539	12	but	but	CCONJ
ftr-431	1539	13	only	only	ADV
ftr-431	1539	14	for	for	ADP
ftr-431	1539	15	promises	promise	NOUN
ftr-431	1539	16	under	under	ADP
ftr-431	1539	17	seal.377	seal.377	NOUN
ftr-431	1539	18	because	because	SCONJ
ftr-431	1539	19	of	of	ADP
ftr-431	1539	20	the	the	DET
ftr-431	1539	21	inflexibility	inflexibility	NOUN
ftr-431	1539	22	of	of	ADP
ftr-431	1539	23	the	the	DET
ftr-431	1539	24	actions	action	NOUN
ftr-431	1539	25	of	of	ADP
ftr-431	1539	26	debt	debt	NOUN
ftr-431	1539	27	and	and	CCONJ
ftr-431	1539	28	covenant	covenant	NOUN
ftr-431	1539	29	,	,	PUNCT
ftr-431	1539	30	the	the	DET
ftr-431	1539	31	court	court	NOUN
ftr-431	1539	32	of	of	ADP
ftr-431	1539	33	chancery	chancery	NOUN
ftr-431	1539	34	began	begin	VERB
ftr-431	1539	35	to	to	ADP
ftr-431	1539	36	countenance	countenance	NOUN
ftr-431	1539	37	actions	action	NOUN
ftr-431	1539	38	not	not	PART
ftr-431	1539	39	allowed	allow	VERB
ftr-431	1539	40	in	in	ADP
ftr-431	1539	41	the	the	DET
ftr-431	1539	42	common	common	ADJ
ftr-431	1539	43	law	law	NOUN
ftr-431	1539	44	.	.	PUNCT
ftr-431	1540	1	in	in	ADP
ftr-431	1540	2	response	response	NOUN
ftr-431	1540	3	,	,	PUNCT
ftr-431	1540	4	the	the	DET
ftr-431	1540	5	common	common	ADJ
ftr-431	1540	6	law	law	NOUN
ftr-431	1540	7	courts	court	NOUN
ftr-431	1540	8	began	begin	VERB
ftr-431	1540	9	to	to	PART
ftr-431	1540	10	expand	expand	VERB
ftr-431	1540	11	the	the	DET
ftr-431	1540	12	tort	tort	NOUN
ftr-431	1540	13	action	action	NOUN
ftr-431	1540	14	of378	of378	PROPN
ftr-431	1540	15	trespass	trespass	NOUN
ftr-431	1540	16	,	,	PUNCT
ftr-431	1540	17	which	which	PRON
ftr-431	1540	18	alleged	allege	VERB
ftr-431	1540	19	a	a	DET
ftr-431	1540	20	wrong	wrong	NOUN
ftr-431	1540	21	done	do	VERB
ftr-431	1540	22	against	against	ADP
ftr-431	1540	23	the	the	DET
ftr-431	1540	24	peace	peace	NOUN
ftr-431	1540	25	of	of	ADP
ftr-431	1540	26	the	the	DET
ftr-431	1540	27	king	king	NOUN
ftr-431	1540	28	,	,	PUNCT
ftr-431	1540	29	into	into	ADP
ftr-431	1540	30	trespass	trespass	NOUN
ftr-431	1540	31	on	on	ADP
ftr-431	1540	32	the	the	DET
ftr-431	1540	33	case	case	NOUN
ftr-431	1540	34	,	,	PUNCT
ftr-431	1540	35	in	in	ADP
ftr-431	1540	36	which	which	PRON
ftr-431	1540	37	the	the	DET
ftr-431	1540	38	king	king	NOUN
ftr-431	1540	39	had	have	VERB
ftr-431	1540	40	no	no	DET
ftr-431	1540	41	special	special	ADJ
ftr-431	1540	42	interest	interest	NOUN
ftr-431	1540	43	.	.	PUNCT
ftr-431	1541	1	over	over	ADP
ftr-431	1541	2	time	time	NOUN
ftr-431	1541	3	,	,	PUNCT
ftr-431	1541	4	a379	a379	PROPN
ftr-431	1541	5	trespass	trespass	NOUN
ftr-431	1541	6	action	action	NOUN
ftr-431	1541	7	became	become	VERB
ftr-431	1541	8	available	available	ADJ
ftr-431	1541	9	to	to	ADP
ftr-431	1541	10	a	a	DET
ftr-431	1541	11	plaintiff	plaintiff	NOUN
ftr-431	1541	12	alleging	allege	VERB
ftr-431	1541	13	that	that	SCONJ
ftr-431	1541	14	the	the	DET
ftr-431	1541	15	defendant	defendant	NOUN
ftr-431	1541	16	had	have	AUX
ftr-431	1541	17	not	not	PART
ftr-431	1541	18	kept	keep	VERB
ftr-431	1541	19	his	his	PRON
ftr-431	1541	20	covenant	covenant	NOUN
ftr-431	1541	21	.	.	PUNCT
ftr-431	1542	1	“	"	PUNCT
ftr-431	1542	2	by	by	ADP
ftr-431	1542	3	the	the	DET
ftr-431	1542	4	late	late	ADJ
ftr-431	1542	5	fourteenth	fourteenth	ADJ
ftr-431	1542	6	century	century	NOUN
ftr-431	1542	7	,	,	PUNCT
ftr-431	1542	8	the	the	DET
ftr-431	1542	9	undertaking,380	undertaking,380	NOUN
ftr-431	1542	10	‘	'	PUNCT
ftr-431	1542	11	assumpsit	assumpsit	NOUN
ftr-431	1542	12	,	,	PUNCT
ftr-431	1542	13	’	'	PUNCT
ftr-431	1542	14	had	have	AUX
ftr-431	1542	15	become	become	VERB
ftr-431	1542	16	the	the	DET
ftr-431	1542	17	contractual	contractual	ADJ
ftr-431	1542	18	basis	basis	NOUN
ftr-431	1542	19	for	for	ADP
ftr-431	1542	20	recovery	recovery	NOUN
ftr-431	1542	21	.	.	PUNCT
ftr-431	1543	1	”381	”381	PUNCT
ftr-431	1544	1	burden	burden	NOUN
ftr-431	1544	2	of	of	ADP
ftr-431	1544	3	proof	proof	NOUN
ftr-431	1544	4	in	in	ADP
ftr-431	1544	5	tax	tax	NOUN
ftr-431	1544	6	cases	case	NOUN
ftr-431	1544	7	,	,	PUNCT
ftr-431	1544	8	39	39	NUM
ftr-431	1544	9	hastings	hastings	PROPN
ftr-431	1544	10	l.j	l.j	PROPN
ftr-431	1544	11	.	.	PROPN
ftr-431	1544	12	239	239	NUM
ftr-431	1544	13	,	,	PUNCT
ftr-431	1544	14	262	262	NUM
ftr-431	1544	15	(	(	PUNCT
ftr-431	1544	16	1988	1988	NUM
ftr-431	1544	17	)	)	PUNCT
ftr-431	1544	18	;	;	PUNCT
ftr-431	1544	19	bar	bar	NOUN
ftr-431	1544	20	l	l	PROPN
ftr-431	1544	21	ranch	ranch	NOUN
ftr-431	1544	22	,	,	PUNCT
ftr-431	1544	23	inc	inc	PROPN
ftr-431	1544	24	.	.	PROPN
ftr-431	1544	25	v.	v.	PROPN
ftr-431	1544	26	phinney	phinney	PROPN
ftr-431	1544	27	,	,	PUNCT
ftr-431	1544	28	426	426	NUM
ftr-431	1544	29	f.2d	f.2d	ADP
ftr-431	1544	30	995	995	NUM
ftr-431	1544	31	,	,	PUNCT
ftr-431	1544	32	999	999	NUM
ftr-431	1544	33	(	(	PUNCT
ftr-431	1544	34	5th	5th	ADJ
ftr-431	1544	35	cir	cir	NOUN
ftr-431	1544	36	.	.	PROPN
ftr-431	1544	37	1970	1970	NUM
ftr-431	1544	38	)	)	PUNCT
ftr-431	1544	39	.	.	PUNCT
ftr-431	1545	1	374	374	NUM
ftr-431	1545	2	.	.	PUNCT
ftr-431	1546	1	leff	leff	PROPN
ftr-431	1546	2	,	,	PUNCT
ftr-431	1546	3	supra	supra	PROPN
ftr-431	1546	4	note	note	PROPN
ftr-431	1546	5	331	331	NUM
ftr-431	1546	6	,	,	PUNCT
ftr-431	1546	7	at	at	ADP
ftr-431	1546	8	2083	2083	NUM
ftr-431	1546	9	.	.	PUNCT
ftr-431	1547	1	375	375	NUM
ftr-431	1547	2	.	.	PUNCT
ftr-431	1548	1	james	james	PROPN
ftr-431	1548	2	oldham	oldham	PROPN
ftr-431	1548	3	,	,	PUNCT
ftr-431	1548	4	reinterpretations	reinterpretation	NOUN
ftr-431	1548	5	of	of	ADP
ftr-431	1548	6	18th	18th	ADJ
ftr-431	1548	7	-	-	PUNCT
ftr-431	1548	8	century	century	NOUN
ftr-431	1548	9	english	english	ADJ
ftr-431	1548	10	contract	contract	NOUN
ftr-431	1548	11	theory	theory	NOUN
ftr-431	1548	12	:	:	PUNCT
ftr-431	1548	13	the	the	DET
ftr-431	1548	14	view	view	NOUN
ftr-431	1548	15	from	from	ADP
ftr-431	1548	16	lord	lord	PROPN
ftr-431	1548	17	mansfield	mansfield	PROPN
ftr-431	1548	18	’s	’s	PART
ftr-431	1548	19	trial	trial	NOUN
ftr-431	1548	20	notes	note	NOUN
ftr-431	1548	21	,	,	PUNCT
ftr-431	1548	22	76	76	NUM
ftr-431	1548	23	geo	geo	PROPN
ftr-431	1548	24	.	.	PROPN
ftr-431	1548	25	l.j	l.j	PROPN
ftr-431	1548	26	.	.	PROPN
ftr-431	1548	27	1949	1949	NUM
ftr-431	1548	28	,	,	PUNCT
ftr-431	1548	29	1950	1950	NUM
ftr-431	1548	30	,	,	PUNCT
ftr-431	1548	31	1953	1953	NUM
ftr-431	1548	32	(	(	PUNCT
ftr-431	1548	33	1988	1988	NUM
ftr-431	1548	34	)	)	PUNCT
ftr-431	1548	35	.	.	PUNCT
ftr-431	1549	1	376	376	NUM
ftr-431	1549	2	.	.	PUNCT
ftr-431	1549	3	see	see	VERB
ftr-431	1549	4	i	i	PRON
ftr-431	1549	5	d.	d.	PROPN
ftr-431	1549	6	at	at	ADP
ftr-431	1549	7	1950	1950	NUM
ftr-431	1549	8	n.24	n.24	NOUN
ftr-431	1549	9	;	;	PUNCT
ftr-431	1549	10	leff	leff	PROPN
ftr-431	1549	11	,	,	PUNCT
ftr-431	1549	12	supra	supra	PROPN
ftr-431	1549	13	note	note	PROPN
ftr-431	1549	14	331	331	NUM
ftr-431	1549	15	,	,	PUNCT
ftr-431	1549	16	at	at	ADP
ftr-431	1549	17	2083	2083	NUM
ftr-431	1549	18	.	.	PUNCT
ftr-431	1550	1	377	377	NUM
ftr-431	1550	2	.	.	PUNCT
ftr-431	1551	1	leff	leff	PROPN
ftr-431	1551	2	,	,	PUNCT
ftr-431	1551	3	supra	supra	PROPN
ftr-431	1551	4	note	note	PROPN
ftr-431	1551	5	331	331	NUM
ftr-431	1551	6	,	,	PUNCT
ftr-431	1551	7	at	at	ADP
ftr-431	1551	8	2083	2083	NUM
ftr-431	1551	9	.	.	PUNCT
ftr-431	1552	1	378	378	NUM
ftr-431	1552	2	.	.	X
ftr-431	1553	1	oldham	oldham	PROPN
ftr-431	1553	2	,	,	PUNCT
ftr-431	1553	3	supra	supra	PROPN
ftr-431	1553	4	note	note	PROPN
ftr-431	1553	5	375	375	NUM
ftr-431	1553	6	,	,	PUNCT
ftr-431	1553	7	at	at	ADP
ftr-431	1553	8	1953	1953	NUM
ftr-431	1553	9	.	.	PUNCT
ftr-431	1554	1	379	379	NUM
ftr-431	1554	2	.	.	PUNCT
ftr-431	1555	1	i	i	PRON
ftr-431	1555	2	d.	d.	PROPN
ftr-431	1555	3	at	at	ADP
ftr-431	1555	4	1953	1953	NUM
ftr-431	1555	5	-	-	SYM
ftr-431	1555	6	54	54	NUM
ftr-431	1555	7	.	.	PUNCT
ftr-431	1555	8	380	380	NUM
ftr-431	1555	9	.	.	PUNCT
ftr-431	1556	1	i	i	PRON
ftr-431	1556	2	d.	d.	PROPN
ftr-431	1556	3	at	at	ADP
ftr-431	1556	4	1955	1955	NUM
ftr-431	1556	5	(	(	PUNCT
ftr-431	1556	6	quoting	quote	VERB
ftr-431	1556	7	milsom	milsom	NOUN
ftr-431	1556	8	,	,	PUNCT
ftr-431	1556	9	supra	supra	PROPN
ftr-431	1556	10	note	note	NOUN
ftr-431	1556	11	96	96	NUM
ftr-431	1556	12	,	,	PUNCT
ftr-431	1556	13	at	at	ADP
ftr-431	1556	14	322	322	NUM
ftr-431	1556	15	)	)	PUNCT
ftr-431	1556	16	.	.	PUNCT
ftr-431	1557	1	381	381	NUM
ftr-431	1557	2	.	.	PUNCT
ftr-431	1558	1	i	i	PRON
ftr-431	1558	2	d.	d.	PROPN
ftr-431	1558	3	2001	2001	NUM
ftr-431	1558	4	]	]	PUNCT
ftr-431	1559	1	equity	equity	NOUN
ftr-431	1559	2	and	and	CCONJ
ftr-431	1559	3	the	the	DET
ftr-431	1559	4	article	article	NOUN
ftr-431	1559	5	i	i	PRON
ftr-431	1559	6	court	court	VERB
ftr-431	1559	7	407	407	NUM
ftr-431	1559	8	in	in	ADP
ftr-431	1559	9	1602	1602	NUM
ftr-431	1559	10	,	,	PUNCT
ftr-431	1559	11	slade	slade	PROPN
ftr-431	1559	12	’s	’s	PART
ftr-431	1559	13	case	case	NOUN
ftr-431	1559	14	extended	extend	VERB
ftr-431	1559	15	the	the	DET
ftr-431	1559	16	assumpsit	assumpsit	NOUN
ftr-431	1559	17	action	action	NOUN
ftr-431	1559	18	from	from	ADP
ftr-431	1559	19	failure	failure	NOUN
ftr-431	1559	20	to382	to382	NOUN
ftr-431	1559	21	perform	perform	VERB
ftr-431	1559	22	an	an	DET
ftr-431	1559	23	action	action	NOUN
ftr-431	1559	24	promised	promise	VERB
ftr-431	1559	25	to	to	PART
ftr-431	1559	26	failure	failure	NOUN
ftr-431	1559	27	to	to	PART
ftr-431	1559	28	pay	pay	VERB
ftr-431	1559	29	an	an	DET
ftr-431	1559	30	amount	amount	NOUN
ftr-431	1559	31	promised	promise	VERB
ftr-431	1559	32	.	.	PUNCT
ftr-431	1560	1	in	in	ADP
ftr-431	1560	2	effect,383	effect,383	PROPN
ftr-431	1560	3	slade	slade	PROPN
ftr-431	1560	4	's	's	PART
ftr-431	1560	5	case	case	NOUN
ftr-431	1560	6	allowed	allow	VERB
ftr-431	1560	7	a	a	DET
ftr-431	1560	8	plaintiff	plaintiff	NOUN
ftr-431	1560	9	to	to	PART
ftr-431	1560	10	plead	plead	VERB
ftr-431	1560	11	assumpsit	assumpsit	NOUN
ftr-431	1560	12	“	"	PUNCT
ftr-431	1560	13	when	when	SCONJ
ftr-431	1560	14	what	what	PRON
ftr-431	1560	15	had	have	AUX
ftr-431	1560	16	really	really	ADV
ftr-431	1560	17	happened	happen	VERB
ftr-431	1560	18	is	be	AUX
ftr-431	1560	19	that	that	SCONJ
ftr-431	1560	20	the	the	DET
ftr-431	1560	21	defendant	defendant	NOUN
ftr-431	1560	22	had	have	AUX
ftr-431	1560	23	received	receive	VERB
ftr-431	1560	24	something	something	PRON
ftr-431	1560	25	which	which	PRON
ftr-431	1560	26	he	he	PRON
ftr-431	1560	27	ought	ought	AUX
ftr-431	1560	28	to	to	PART
ftr-431	1560	29	pay	pay	VERB
ftr-431	1560	30	for	for	ADP
ftr-431	1560	31	,	,	PUNCT
ftr-431	1560	32	but	but	CCONJ
ftr-431	1560	33	had	have	AUX
ftr-431	1560	34	not	not	PART
ftr-431	1560	35	in	in	ADP
ftr-431	1560	36	fact	fact	NOUN
ftr-431	1560	37	promised	promise	VERB
ftr-431	1560	38	to	to	PART
ftr-431	1560	39	do	do	VERB
ftr-431	1560	40	so	so	ADV
ftr-431	1560	41	,	,	PUNCT
ftr-431	1560	42	either	either	CCONJ
ftr-431	1560	43	at	at	ADP
ftr-431	1560	44	the	the	DET
ftr-431	1560	45	time	time	NOUN
ftr-431	1560	46	of	of	ADP
ftr-431	1560	47	the	the	DET
ftr-431	1560	48	transaction	transaction	NOUN
ftr-431	1560	49	or	or	CCONJ
ftr-431	1560	50	thereafter	thereafter	ADV
ftr-431	1560	51	.	.	PUNCT
ftr-431	1560	52	”	"	PUNCT
ftr-431	1561	1	the	the	DET
ftr-431	1561	2	term	term	NOUN
ftr-431	1561	3	indebitatus	indebitatus	ADJ
ftr-431	1561	4	assumpsit	assumpsit	NOUN
ftr-431	1561	5	has	have	AUX
ftr-431	1561	6	been	be	AUX
ftr-431	1561	7	used	use	VERB
ftr-431	1561	8	to	to	PART
ftr-431	1561	9	describe	describe	VERB
ftr-431	1561	10	the384	the384	PROPN
ftr-431	1561	11	action	action	NOUN
ftr-431	1561	12	permitted	permit	VERB
ftr-431	1561	13	in	in	ADP
ftr-431	1561	14	slade	slade	PROPN
ftr-431	1561	15	’s	’s	PART
ftr-431	1561	16	case	case	NOUN
ftr-431	1561	17	although	although	SCONJ
ftr-431	1561	18	in	in	ADP
ftr-431	1561	19	fact	fact	NOUN
ftr-431	1561	20	the	the	DET
ftr-431	1561	21	term	term	NOUN
ftr-431	1561	22	was	be	AUX
ftr-431	1561	23	not	not	PART
ftr-431	1561	24	used	use	VERB
ftr-431	1561	25	until	until	ADP
ftr-431	1561	26	1657.385	1657.385	NUM
ftr-431	1561	27	in	in	ADP
ftr-431	1561	28	1760	1760	NUM
ftr-431	1561	29	,	,	PUNCT
ftr-431	1561	30	in	in	ADP
ftr-431	1561	31	moses	moses	PROPN
ftr-431	1561	32	v.	v.	ADP
ftr-431	1561	33	macferlan	macferlan	PROPN
ftr-431	1561	34	,	,	PUNCT
ftr-431	1561	35	lord	lord	PROPN
ftr-431	1561	36	mansfield	mansfield	PROPN
ftr-431	1561	37	,	,	PUNCT
ftr-431	1561	38	the	the	DET
ftr-431	1561	39	chief	chief	ADJ
ftr-431	1561	40	justice386	justice386	PROPN
ftr-431	1561	41	of	of	ADP
ftr-431	1561	42	the	the	DET
ftr-431	1561	43	court	court	NOUN
ftr-431	1561	44	of	of	ADP
ftr-431	1561	45	king	king	NOUN
ftr-431	1561	46	's	's	PART
ftr-431	1561	47	bench	bench	NOUN
ftr-431	1561	48	,	,	PUNCT
ftr-431	1561	49	allowed	allow	VERB
ftr-431	1561	50	an	an	DET
ftr-431	1561	51	action	action	NOUN
ftr-431	1561	52	of	of	ADP
ftr-431	1561	53	indebitatus	indebitatus	ADJ
ftr-431	1561	54	assumpsit	assumpsit	NOUN
ftr-431	1561	55	for387	for387	PROPN
ftr-431	1561	56	money	money	NOUN
ftr-431	1561	57	had	have	VERB
ftr-431	1561	58	and	and	CCONJ
ftr-431	1561	59	received	receive	VERB
ftr-431	1561	60	where	where	SCONJ
ftr-431	1561	61	no	no	DET
ftr-431	1561	62	contract	contract	NOUN
ftr-431	1561	63	existed	exist	VERB
ftr-431	1561	64	and	and	CCONJ
ftr-431	1561	65	the	the	DET
ftr-431	1561	66	plaintiff	plaintiff	NOUN
ftr-431	1561	67	alleged	allege	VERB
ftr-431	1561	68	that	that	SCONJ
ftr-431	1561	69	he	he	PRON
ftr-431	1561	70	had	have	AUX
ftr-431	1561	71	made	make	VERB
ftr-431	1561	72	payment	payment	NOUN
ftr-431	1561	73	by	by	ADP
ftr-431	1561	74	mistake	mistake	NOUN
ftr-431	1561	75	.	.	PUNCT
ftr-431	1562	1	this	this	PRON
ftr-431	1562	2	allowed	allow	VERB
ftr-431	1562	3	the	the	DET
ftr-431	1562	4	law	law	NOUN
ftr-431	1562	5	to	to	PART
ftr-431	1562	6	develop	develop	VERB
ftr-431	1562	7	so	so	ADV
ftr-431	1562	8	that,388	that,388	INTJ
ftr-431	1562	9	although	although	SCONJ
ftr-431	1562	10	indebitatus	indebitatus	ADJ
ftr-431	1562	11	assumpsit	assumpsit	NOUN
ftr-431	1562	12	required	require	VERB
ftr-431	1562	13	that	that	SCONJ
ftr-431	1562	14	a	a	DET
ftr-431	1562	15	promise	promise	NOUN
ftr-431	1562	16	be	be	AUX
ftr-431	1562	17	alleged	allege	VERB
ftr-431	1562	18	,	,	PUNCT
ftr-431	1562	19	the389	the389	PROPN
ftr-431	1562	20	promise	promise	NOUN
ftr-431	1562	21	did	do	AUX
ftr-431	1562	22	not	not	PART
ftr-431	1562	23	need	need	VERB
ftr-431	1562	24	to	to	PART
ftr-431	1562	25	be	be	AUX
ftr-431	1562	26	proven	prove	VERB
ftr-431	1562	27	.	.	PUNCT
ftr-431	1563	1	in	in	ADP
ftr-431	1563	2	addition	addition	NOUN
ftr-431	1563	3	,	,	PUNCT
ftr-431	1563	4	though	though	SCONJ
ftr-431	1563	5	indebitatus	indebitatus	PROPN
ftr-431	1563	6	assumpsit390	assumpsit390	PROPN
ftr-431	1563	7	originally	originally	ADV
ftr-431	1563	8	applied	apply	VERB
ftr-431	1563	9	only	only	ADV
ftr-431	1563	10	to	to	ADP
ftr-431	1563	11	contracts	contract	VERB
ftr-431	1563	12	implied	imply	VERB
ftr-431	1563	13	-	-	PUNCT
ftr-431	1563	14	in	in	ADP
ftr-431	1563	15	-	-	PUNCT
ftr-431	1563	16	fact	fact	NOUN
ftr-431	1563	17	,	,	PUNCT
ftr-431	1563	18	it	it	PRON
ftr-431	1563	19	was	be	AUX
ftr-431	1563	20	later	later	ADV
ftr-431	1563	21	extended	extend	VERB
ftr-431	1563	22	to	to	ADP
ftr-431	1563	23	contracts	contract	NOUN
ftr-431	1563	24	implied	imply	VERB
ftr-431	1563	25	-	-	PUNCT
ftr-431	1563	26	in	in	ADP
ftr-431	1563	27	-	-	PUNCT
ftr-431	1563	28	law	law	NOUN
ftr-431	1563	29	(	(	PUNCT
ftr-431	1563	30	or	or	CCONJ
ftr-431	1563	31	“	"	PUNCT
ftr-431	1563	32	quasi	quasi	ADJ
ftr-431	1563	33	-	-	NOUN
ftr-431	1563	34	contracts	contract	NOUN
ftr-431	1563	35	”	"	PUNCT
ftr-431	1563	36	)	)	PUNCT
ftr-431	1563	37	,	,	PUNCT
ftr-431	1563	38	that	that	ADV
ftr-431	1563	39	is	is	ADV
ftr-431	1563	40	,	,	PUNCT
ftr-431	1563	41	obligations	obligation	NOUN
ftr-431	1563	42	created	create	VERB
ftr-431	1563	43	by	by	ADP
ftr-431	1563	44	law	law	NOUN
ftr-431	1563	45	,	,	PUNCT
ftr-431	1563	46	such	such	ADJ
ftr-431	1563	47	as	as	ADP
ftr-431	1563	48	taxes	taxis	NOUN
ftr-431	1563	49	.	.	PUNCT
ftr-431	1564	1	courts	court	NOUN
ftr-431	1564	2	addressed	address	VERB
ftr-431	1564	3	the	the	DET
ftr-431	1564	4	illogic	illogic	NOUN
ftr-431	1564	5	of	of	ADP
ftr-431	1564	6	finding	find	VERB
ftr-431	1564	7	a	a	DET
ftr-431	1564	8	subsequent391	subsequent391	PROPN
ftr-431	1564	9	promise	promise	NOUN
ftr-431	1564	10	in	in	ADP
ftr-431	1564	11	a	a	DET
ftr-431	1564	12	contract	contract	NOUN
ftr-431	1564	13	only	only	ADV
ftr-431	1564	14	implied	imply	VERB
ftr-431	1564	15	by	by	ADP
ftr-431	1564	16	law	law	NOUN
ftr-431	1564	17	by	by	ADP
ftr-431	1564	18	finding	find	VERB
ftr-431	1564	19	that	that	SCONJ
ftr-431	1564	20	“	"	PUNCT
ftr-431	1564	21	the	the	DET
ftr-431	1564	22	law	law	NOUN
ftr-431	1564	23	implied	imply	VERB
ftr-431	1564	24	a	a	DET
ftr-431	1564	25	promise	promise	NOUN
ftr-431	1564	26	.	.	PUNCT
ftr-431	1564	27	”	"	PUNCT
ftr-431	1565	1	this	this	PRON
ftr-431	1565	2	allowed	allow	VERB
ftr-431	1565	3	the	the	DET
ftr-431	1565	4	extension	extension	NOUN
ftr-431	1565	5	of	of	ADP
ftr-431	1565	6	the	the	DET
ftr-431	1565	7	indebitatus	indebitatus	ADJ
ftr-431	1565	8	assumpsit	assumpsit	NOUN
ftr-431	1565	9	doctrine392	doctrine392	PROPN
ftr-431	1565	10	to	to	ADP
ftr-431	1565	11	its	its	PRON
ftr-431	1565	12	eventual	eventual	ADJ
ftr-431	1565	13	use	use	NOUN
ftr-431	1565	14	to	to	PART
ftr-431	1565	15	obtain	obtain	VERB
ftr-431	1565	16	a	a	DET
ftr-431	1565	17	refund	refund	NOUN
ftr-431	1565	18	of	of	ADP
ftr-431	1565	19	taxes	taxis	NOUN
ftr-431	1565	20	illegally	illegally	ADV
ftr-431	1565	21	or	or	CCONJ
ftr-431	1565	22	erroneously	erroneously	ADV
ftr-431	1565	23	collected	collect	VERB
ftr-431	1565	24	.	.	PUNCT
ftr-431	1566	1	the	the	DET
ftr-431	1566	2	common	common	ADJ
ftr-431	1566	3	counts	count	NOUN
ftr-431	1566	4	in	in	ADP
ftr-431	1566	5	indebitatus	indebitatus	ADJ
ftr-431	1566	6	assumpsit	assumpsit	NOUN
ftr-431	1566	7	,	,	PUNCT
ftr-431	1566	8	which	which	PRON
ftr-431	1566	9	reflected	reflect	VERB
ftr-431	1566	10	the	the	DET
ftr-431	1566	11	nature	nature	NOUN
ftr-431	1566	12	of	of	ADP
ftr-431	1566	13	the	the	DET
ftr-431	1566	14	underlying	underlie	VERB
ftr-431	1566	15	obligation	obligation	NOUN
ftr-431	1566	16	,	,	PUNCT
ftr-431	1566	17	arose	arise	VERB
ftr-431	1566	18	out	out	ADP
ftr-431	1566	19	of	of	ADP
ftr-431	1566	20	standardization	standardization	NOUN
ftr-431	1566	21	of	of	ADP
ftr-431	1566	22	pleading	plead	VERB
ftr-431	1566	23	in	in	ADP
ftr-431	1566	24	the	the	DET
ftr-431	1566	25	seventeenth	seventeenth	ADJ
ftr-431	1566	26	century	century	NOUN
ftr-431	1566	27	.	.	PUNCT
ftr-431	1567	1	the	the	DET
ftr-431	1567	2	common	common	ADJ
ftr-431	1567	3	counts	count	NOUN
ftr-431	1567	4	in	in	ADP
ftr-431	1567	5	indebitatus	indebitatus	PROPN
ftr-431	1567	6	assumpsit393	assumpsit393	PROPN
ftr-431	1567	7	included	include	VERB
ftr-431	1567	8	money	money	NOUN
ftr-431	1567	9	had	have	VERB
ftr-431	1567	10	and	and	CCONJ
ftr-431	1567	11	received	receive	VERB
ftr-431	1567	12	,	,	PUNCT
ftr-431	1567	13	money	money	NOUN
ftr-431	1567	14	paid	pay	VERB
ftr-431	1567	15	,	,	PUNCT
ftr-431	1567	16	quantum	quantum	ADJ
ftr-431	1567	17	meruit	meruit	NOUN
ftr-431	1567	18	and	and	CCONJ
ftr-431	1567	19	quantum	quantum	PROPN
ftr-431	1567	20	382	382	NUM
ftr-431	1567	21	.	.	PUNCT
ftr-431	1568	1	76	76	NUM
ftr-431	1568	2	eng	eng	PROPN
ftr-431	1568	3	.	.	PROPN
ftr-431	1568	4	rep	rep	PROPN
ftr-431	1568	5	.	.	PROPN
ftr-431	1568	6	1074	1074	NUM
ftr-431	1568	7	(	(	PUNCT
ftr-431	1568	8	1602	1602	NUM
ftr-431	1568	9	)	)	PUNCT
ftr-431	1568	10	.	.	PUNCT
ftr-431	1569	1	383	383	NUM
ftr-431	1569	2	.	.	PUNCT
ftr-431	1570	1	oldham	oldham	PROPN
ftr-431	1570	2	,	,	PUNCT
ftr-431	1570	3	supra	supra	PROPN
ftr-431	1570	4	note	note	PROPN
ftr-431	1570	5	375	375	NUM
ftr-431	1570	6	,	,	PUNCT
ftr-431	1570	7	at	at	ADP
ftr-431	1570	8	1957	1957	NUM
ftr-431	1570	9	(	(	PUNCT
ftr-431	1570	10	quoting	quote	VERB
ftr-431	1570	11	j.h	j.h	PROPN
ftr-431	1570	12	.	.	PROPN
ftr-431	1570	13	baker	baker	PROPN
ftr-431	1570	14	,	,	PUNCT
ftr-431	1570	15	an	an	DET
ftr-431	1570	16	introduction	introduction	NOUN
ftr-431	1570	17	to	to	ADP
ftr-431	1570	18	english	english	ADJ
ftr-431	1570	19	legal	legal	ADJ
ftr-431	1570	20	history	history	NOUN
ftr-431	1570	21	282	282	NUM
ftr-431	1570	22	(	(	PUNCT
ftr-431	1570	23	2d	2d	NUM
ftr-431	1570	24	ed	ed	NOUN
ftr-431	1570	25	.	.	PROPN
ftr-431	1570	26	1979	1979	NUM
ftr-431	1570	27	)	)	PUNCT
ftr-431	1570	28	)	)	PUNCT
ftr-431	1570	29	.	.	PUNCT
ftr-431	1571	1	384	384	NUM
ftr-431	1571	2	.	.	PUNCT
ftr-431	1572	1	leff	leff	PROPN
ftr-431	1572	2	,	,	PUNCT
ftr-431	1572	3	supra	supra	PROPN
ftr-431	1572	4	note	note	PROPN
ftr-431	1572	5	331	331	NUM
ftr-431	1572	6	,	,	PUNCT
ftr-431	1572	7	at	at	ADP
ftr-431	1572	8	2083	2083	NUM
ftr-431	1572	9	.	.	PUNCT
ftr-431	1573	1	385	385	NUM
ftr-431	1573	2	.	.	PUNCT
ftr-431	1574	1	chiang	chiang	PROPN
ftr-431	1574	2	,	,	PUNCT
ftr-431	1574	3	supra	supra	PROPN
ftr-431	1574	4	note	note	PROPN
ftr-431	1574	5	334	334	NUM
ftr-431	1574	6	,	,	PUNCT
ftr-431	1574	7	at	at	ADP
ftr-431	1574	8	97	97	NUM
ftr-431	1574	9	n.39	n.39	NOUN
ftr-431	1574	10	.	.	PROPN
ftr-431	1574	11	386	386	NUM
ftr-431	1574	12	.	.	NUM
ftr-431	1574	13	97	97	NUM
ftr-431	1574	14	eng	eng	PROPN
ftr-431	1574	15	.	.	PROPN
ftr-431	1574	16	rep	rep	PROPN
ftr-431	1574	17	.	.	PROPN
ftr-431	1574	18	676	676	NUM
ftr-431	1574	19	(	(	PUNCT
ftr-431	1574	20	k.b	k.b	PROPN
ftr-431	1574	21	.	.	PROPN
ftr-431	1574	22	1760	1760	NUM
ftr-431	1574	23	)	)	PUNCT
ftr-431	1574	24	.	.	PUNCT
ftr-431	1575	1	387	387	X
ftr-431	1575	2	.	.	X
ftr-431	1575	3	oldham	oldham	PROPN
ftr-431	1575	4	,	,	PUNCT
ftr-431	1575	5	supra	supra	PROPN
ftr-431	1575	6	note	note	PROPN
ftr-431	1575	7	375	375	NUM
ftr-431	1575	8	,	,	PUNCT
ftr-431	1575	9	at	at	ADP
ftr-431	1575	10	1949	1949	NUM
ftr-431	1575	11	.	.	PUNCT
ftr-431	1576	1	388	388	NUM
ftr-431	1576	2	.	.	PUNCT
ftr-431	1577	1	chiang	chiang	PROPN
ftr-431	1577	2	,	,	PUNCT
ftr-431	1577	3	supra	supra	PROPN
ftr-431	1577	4	note	note	PROPN
ftr-431	1577	5	334	334	NUM
ftr-431	1577	6	,	,	PUNCT
ftr-431	1577	7	at	at	ADP
ftr-431	1577	8	97	97	NUM
ftr-431	1577	9	n.39	n.39	NOUN
ftr-431	1577	10	(	(	PUNCT
ftr-431	1577	11	1996	1996	NUM
ftr-431	1577	12	)	)	PUNCT
ftr-431	1577	13	;	;	PUNCT
ftr-431	1577	14	cf	cf	X
ftr-431	1577	15	.	.	PUNCT
ftr-431	1578	1	ramsay	ramsay	PROPN
ftr-431	1579	1	v.	v.	PROPN
ftr-431	1579	2	county	county	PROPN
ftr-431	1579	3	of	of	ADP
ftr-431	1579	4	clifton	clifton	PROPN
ftr-431	1579	5	,	,	PUNCT
ftr-431	1579	6	92	92	NUM
ftr-431	1579	7	ill	ill	ADJ
ftr-431	1579	8	.	.	NOUN
ftr-431	1579	9	225	225	NUM
ftr-431	1579	10	,	,	PUNCT
ftr-431	1579	11	228	228	NUM
ftr-431	1579	12	-	-	SYM
ftr-431	1579	13	29	29	NUM
ftr-431	1579	14	(	(	PUNCT
ftr-431	1579	15	1879	1879	NUM
ftr-431	1579	16	)	)	PUNCT
ftr-431	1579	17	(	(	PUNCT
ftr-431	1579	18	refusing	refuse	VERB
ftr-431	1579	19	to	to	PART
ftr-431	1579	20	grant	grant	VERB
ftr-431	1579	21	bill	bill	NOUN
ftr-431	1579	22	in	in	ADP
ftr-431	1579	23	equity	equity	NOUN
ftr-431	1579	24	for	for	ADP
ftr-431	1579	25	mistake	mistake	NOUN
ftr-431	1579	26	because	because	SCONJ
ftr-431	1579	27	“	"	PUNCT
ftr-431	1579	28	the	the	DET
ftr-431	1579	29	action	action	NOUN
ftr-431	1579	30	at	at	ADP
ftr-431	1579	31	law	law	NOUN
ftr-431	1579	32	for	for	ADP
ftr-431	1579	33	money	money	NOUN
ftr-431	1579	34	had	have	VERB
ftr-431	1579	35	and	and	CCONJ
ftr-431	1579	36	received	receive	VERB
ftr-431	1579	37	is	be	AUX
ftr-431	1579	38	.	.	PUNCT
ftr-431	1579	39	.	.	PUNCT
ftr-431	1579	40	.	.	PUNCT
ftr-431	1580	1	a	a	DET
ftr-431	1580	2	full	full	ADJ
ftr-431	1580	3	and	and	CCONJ
ftr-431	1580	4	complete	complete	ADJ
ftr-431	1580	5	remedy	remedy	NOUN
ftr-431	1580	6	”	"	PUNCT
ftr-431	1580	7	)	)	PUNCT
ftr-431	1580	8	(	(	PUNCT
ftr-431	1580	9	cited	cite	VERB
ftr-431	1580	10	in	in	ADP
ftr-431	1580	11	val	val	PROPN
ftr-431	1580	12	d.	d.	PROPN
ftr-431	1580	13	ricks	ricks	PROPN
ftr-431	1580	14	,	,	PUNCT
ftr-431	1580	15	american	american	PROPN
ftr-431	1580	16	mutual	mutual	ADJ
ftr-431	1580	17	mistake	mistake	NOUN
ftr-431	1580	18	:	:	PUNCT
ftr-431	1580	19	half	half	ADJ
ftr-431	1580	20	-	-	PUNCT
ftr-431	1580	21	civilian	civilian	ADJ
ftr-431	1580	22	mongrel	mongrel	NOUN
ftr-431	1580	23	,	,	PUNCT
ftr-431	1580	24	consideration	consideration	NOUN
ftr-431	1580	25	reincarnate	reincarnate	NOUN
ftr-431	1580	26	,	,	PUNCT
ftr-431	1580	27	58	58	NUM
ftr-431	1580	28	la	la	NOUN
ftr-431	1580	29	.	.	PUNCT
ftr-431	1581	1	l.	l.	PROPN
ftr-431	1581	2	rev	rev	PROPN
ftr-431	1581	3	.	.	PROPN
ftr-431	1581	4	663	663	NUM
ftr-431	1581	5	,	,	PUNCT
ftr-431	1581	6	731	731	NUM
ftr-431	1581	7	n.361	n.361	NOUN
ftr-431	1581	8	)	)	PUNCT
ftr-431	1581	9	.	.	PUNCT
ftr-431	1582	1	389	389	NUM
ftr-431	1582	2	.	.	PUNCT
ftr-431	1583	1	william	william	PROPN
ftr-431	1583	2	a.	a.	PROPN
ftr-431	1583	3	keener	keener	PROPN
ftr-431	1583	4	,	,	PUNCT
ftr-431	1583	5	quasi	quasi	ADJ
ftr-431	1583	6	-	-	NOUN
ftr-431	1583	7	contract	contract	NOUN
ftr-431	1583	8	,	,	PUNCT
ftr-431	1583	9	its	its	PRON
ftr-431	1583	10	nature	nature	NOUN
ftr-431	1583	11	and	and	CCONJ
ftr-431	1583	12	scope	scope	NOUN
ftr-431	1583	13	,	,	PUNCT
ftr-431	1583	14	57	57	NUM
ftr-431	1583	15	,	,	PUNCT
ftr-431	1583	16	66	66	NUM
ftr-431	1583	17	(	(	PUNCT
ftr-431	1583	18	1893	1893	NUM
ftr-431	1583	19	)	)	PUNCT
ftr-431	1583	20	;	;	PUNCT
ftr-431	1583	21	see	see	VERB
ftr-431	1583	22	also	also	ADV
ftr-431	1583	23	cary	cary	PROPN
ftr-431	1583	24	v.	v.	PROPN
ftr-431	1583	25	curtis	curtis	PROPN
ftr-431	1583	26	,	,	PUNCT
ftr-431	1583	27	44	44	NUM
ftr-431	1583	28	u.s	u.s	PROPN
ftr-431	1583	29	.	.	PROPN
ftr-431	1583	30	236	236	NUM
ftr-431	1583	31	,	,	PUNCT
ftr-431	1583	32	250	250	NUM
ftr-431	1583	33	(	(	PUNCT
ftr-431	1583	34	1845	1845	NUM
ftr-431	1583	35	)	)	PUNCT
ftr-431	1583	36	(	(	PUNCT
ftr-431	1583	37	“	"	PUNCT
ftr-431	1583	38	this	this	DET
ftr-431	1583	39	promise	promise	NOUN
ftr-431	1583	40	[	[	X
ftr-431	1583	41	to	to	PART
ftr-431	1583	42	pay	pay	VERB
ftr-431	1583	43	]	]	PUNCT
ftr-431	1583	44	is	be	AUX
ftr-431	1583	45	always	always	ADV
ftr-431	1583	46	charged	charge	VERB
ftr-431	1583	47	in	in	ADP
ftr-431	1583	48	the	the	DET
ftr-431	1583	49	declaration	declaration	NOUN
ftr-431	1583	50	,	,	PUNCT
ftr-431	1583	51	and	and	CCONJ
ftr-431	1583	52	must	must	AUX
ftr-431	1583	53	be	be	AUX
ftr-431	1583	54	so	so	ADV
ftr-431	1583	55	charged	charge	VERB
ftr-431	1583	56	in	in	ADP
ftr-431	1583	57	order	order	NOUN
ftr-431	1583	58	to	to	PART
ftr-431	1583	59	maintain	maintain	VERB
ftr-431	1583	60	the	the	DET
ftr-431	1583	61	action	action	NOUN
ftr-431	1583	62	.	.	PUNCT
ftr-431	1583	63	”	"	PUNCT
ftr-431	1583	64	)	)	PUNCT
ftr-431	1583	65	.	.	PUNCT
ftr-431	1584	1	390	390	X
ftr-431	1584	2	.	.	PUNCT
ftr-431	1584	3	see	see	VERB
ftr-431	1584	4	oldham	oldham	PROPN
ftr-431	1584	5	,	,	PUNCT
ftr-431	1584	6	supra	supra	PROPN
ftr-431	1584	7	note	note	PROPN
ftr-431	1584	8	375	375	NUM
ftr-431	1584	9	,	,	PUNCT
ftr-431	1584	10	at	at	ADP
ftr-431	1584	11	1957	1957	NUM
ftr-431	1584	12	.	.	PUNCT
ftr-431	1585	1	391	391	NUM
ftr-431	1585	2	.	.	PUNCT
ftr-431	1586	1	j.	j.	PROPN
ftr-431	1586	2	b	b	PROPN
ftr-431	1586	3	ames	ames	PROPN
ftr-431	1586	4	,	,	PUNCT
ftr-431	1586	5	the	the	DET
ftr-431	1586	6	history	history	NOUN
ftr-431	1586	7	of	of	ADP
ftr-431	1586	8	assumpsit	assumpsit	NOUN
ftr-431	1586	9	,	,	PUNCT
ftr-431	1586	10	2	2	NUM
ftr-431	1586	11	har	har	X
ftr-431	1586	12	.	.	PUNCT
ftr-431	1587	1	l.	l.	PROPN
ftr-431	1587	2	rev	rev	PROPN
ftr-431	1587	3	.	.	PROPN
ftr-431	1587	4	53	53	NUM
ftr-431	1587	5	,	,	PUNCT
ftr-431	1587	6	63	63	NUM
ftr-431	1587	7	,	,	PUNCT
ftr-431	1587	8	65	65	NUM
ftr-431	1587	9	(	(	PUNCT
ftr-431	1587	10	1888	1888	NUM
ftr-431	1587	11	)	)	PUNCT
ftr-431	1587	12	,	,	PUNCT
ftr-431	1587	13	(	(	PUNCT
ftr-431	1587	14	citing	cite	VERB
ftr-431	1587	15	city	city	NOUN
ftr-431	1587	16	of	of	ADP
ftr-431	1587	17	london	london	PROPN
ftr-431	1587	18	v.	v.	CCONJ
ftr-431	1587	19	goree	goree	PROPN
ftr-431	1587	20	,	,	PUNCT
ftr-431	1587	21	1	1	NUM
ftr-431	1587	22	vent	vent	NOUN
ftr-431	1587	23	.	.	PUNCT
ftr-431	1588	1	298	298	NUM
ftr-431	1588	2	)	)	PUNCT
ftr-431	1588	3	.	.	PUNCT
ftr-431	1589	1	392	392	NUM
ftr-431	1589	2	.	.	PUNCT
ftr-431	1589	3	keener	keener	NOUN
ftr-431	1589	4	,	,	PUNCT
ftr-431	1589	5	supra	supra	PROPN
ftr-431	1589	6	note	note	NOUN
ftr-431	1589	7	389	389	NUM
ftr-431	1589	8	,	,	PUNCT
ftr-431	1589	9	at	at	ADP
ftr-431	1589	10	66	66	NUM
ftr-431	1589	11	.	.	PUNCT
ftr-431	1589	12	393	393	NUM
ftr-431	1589	13	.	.	PUNCT
ftr-431	1590	1	see	see	VERB
ftr-431	1590	2	james	james	PROPN
ftr-431	1590	3	oldham	oldham	PROPN
ftr-431	1590	4	,	,	PUNCT
ftr-431	1590	5	reinterpretations	reinterpretation	NOUN
ftr-431	1590	6	of	of	ADP
ftr-431	1590	7	18th	18th	ADJ
ftr-431	1590	8	-	-	PUNCT
ftr-431	1590	9	century	century	NOUN
ftr-431	1590	10	english	english	ADJ
ftr-431	1590	11	contract	contract	NOUN
ftr-431	1590	12	theory	theory	NOUN
ftr-431	1590	13	:	:	PUNCT
ftr-431	1590	14	the	the	DET
ftr-431	1590	15	view	view	NOUN
ftr-431	1590	16	from	from	ADP
ftr-431	1590	17	lord	lord	PROPN
ftr-431	1590	18	mansfield	mansfield	PROPN
ftr-431	1590	19	’s	’s	PART
ftr-431	1590	20	trial	trial	NOUN
ftr-431	1590	21	notes	note	NOUN
ftr-431	1590	22	,	,	PUNCT
ftr-431	1591	1	76	76	NUM
ftr-431	1591	2	geo	geo	PROPN
ftr-431	1591	3	.	.	PROPN
ftr-431	1591	4	l.j	l.j	PROPN
ftr-431	1591	5	.	.	PROPN
ftr-431	1591	6	1949	1949	NUM
ftr-431	1591	7	,	,	PUNCT
ftr-431	1591	8	1957	1957	NUM
ftr-431	1591	9	(	(	PUNCT
ftr-431	1591	10	1988	1988	NUM
ftr-431	1591	11	)	)	PUNCT
ftr-431	1591	12	.	.	PUNCT
ftr-431	1592	1	408	408	NUM
ftr-431	1592	2	florida	florida	PROPN
ftr-431	1592	3	tax	tax	NOUN
ftr-431	1592	4	review	review	NOUN
ftr-431	1593	1	[	[	X
ftr-431	1593	2	vol	vol	NOUN
ftr-431	1593	3	.	.	NOUN
ftr-431	1593	4	5:5	5:5	NUM
ftr-431	1593	5	velebat	velebat	NOUN
ftr-431	1593	6	.	.	PUNCT
ftr-431	1594	1	it	it	PRON
ftr-431	1594	2	is	be	AUX
ftr-431	1594	3	the	the	DET
ftr-431	1594	4	common	common	ADJ
ftr-431	1594	5	count	count	NOUN
ftr-431	1594	6	of	of	ADP
ftr-431	1594	7	money	money	NOUN
ftr-431	1594	8	had	have	VERB
ftr-431	1594	9	and	and	CCONJ
ftr-431	1594	10	received	receive	VERB
ftr-431	1594	11	(	(	PUNCT
ftr-431	1594	12	essentially	essentially	ADV
ftr-431	1594	13	a	a	DET
ftr-431	1594	14	debt394	debt394	PROPN
ftr-431	1594	15	action	action	NOUN
ftr-431	1594	16	)	)	PUNCT
ftr-431	1594	17	that	that	PRON
ftr-431	1594	18	underlies	underlie	VERB
ftr-431	1594	19	the	the	DET
ftr-431	1594	20	modern	modern	ADJ
ftr-431	1594	21	tax	tax	NOUN
ftr-431	1594	22	refund	refund	NOUN
ftr-431	1594	23	action.395	action.395	PROPN
ftr-431	1594	24	396	396	NUM
ftr-431	1594	25	an	an	DET
ftr-431	1594	26	erroneous	erroneous	ADJ
ftr-431	1594	27	link	link	NOUN
ftr-431	1594	28	of	of	ADP
ftr-431	1594	29	indebitatus	indebitatus	ADJ
ftr-431	1594	30	assumpsit	assumpsit	NOUN
ftr-431	1594	31	to	to	ADP
ftr-431	1594	32	equity	equity	NOUN
ftr-431	1594	33	apparently	apparently	ADV
ftr-431	1594	34	arose	arise	VERB
ftr-431	1594	35	from	from	ADP
ftr-431	1594	36	a	a	DET
ftr-431	1594	37	misinterpretation	misinterpretation	NOUN
ftr-431	1594	38	of	of	ADP
ftr-431	1594	39	moses	moses	PROPN
ftr-431	1594	40	v.	v.	ADP
ftr-431	1594	41	macferlan	macferlan	PROPN
ftr-431	1594	42	.	.	PUNCT
ftr-431	1595	1	in	in	ADP
ftr-431	1595	2	that	that	DET
ftr-431	1595	3	case	case	NOUN
ftr-431	1595	4	,	,	PUNCT
ftr-431	1595	5	lord	lord	PROPN
ftr-431	1595	6	mansfield397	mansfield397	PROPN
ftr-431	1595	7	found	find	VERB
ftr-431	1595	8	that	that	SCONJ
ftr-431	1595	9	the	the	DET
ftr-431	1595	10	plaintiff	plaintiff	NOUN
ftr-431	1595	11	had	have	VERB
ftr-431	1595	12	the	the	DET
ftr-431	1595	13	equities	equity	NOUN
ftr-431	1595	14	on	on	ADP
ftr-431	1595	15	his	his	PRON
ftr-431	1595	16	side	side	NOUN
ftr-431	1595	17	,	,	PUNCT
ftr-431	1595	18	referring	refer	VERB
ftr-431	1595	19	to	to	ADP
ftr-431	1595	20	“	"	PUNCT
ftr-431	1595	21	ties	tie	NOUN
ftr-431	1595	22	of	of	ADP
ftr-431	1595	23	natural	natural	ADJ
ftr-431	1595	24	justice	justice	NOUN
ftr-431	1595	25	and	and	CCONJ
ftr-431	1595	26	equity	equity	NOUN
ftr-431	1595	27	to	to	PART
ftr-431	1595	28	refund	refund	VERB
ftr-431	1595	29	the	the	DET
ftr-431	1595	30	money	money	NOUN
ftr-431	1595	31	,	,	PUNCT
ftr-431	1595	32	”	"	PUNCT
ftr-431	1595	33	and	and	CCONJ
ftr-431	1595	34	allowed	allow	VERB
ftr-431	1595	35	an	an	DET
ftr-431	1595	36	indebitatus398	indebitatus398	PROPN
ftr-431	1595	37	assumpsit	assumpsit	NOUN
ftr-431	1595	38	action	action	NOUN
ftr-431	1595	39	for	for	ADP
ftr-431	1595	40	money	money	NOUN
ftr-431	1595	41	had	have	VERB
ftr-431	1595	42	and	and	CCONJ
ftr-431	1595	43	received	receive	VERB
ftr-431	1595	44	to	to	PART
ftr-431	1595	45	lie	lie	VERB
ftr-431	1595	46	where	where	SCONJ
ftr-431	1595	47	no	no	DET
ftr-431	1595	48	actual	actual	ADJ
ftr-431	1595	49	contract	contract	NOUN
ftr-431	1595	50	,	,	PUNCT
ftr-431	1595	51	express	express	ADJ
ftr-431	1595	52	or	or	CCONJ
ftr-431	1595	53	implied	imply	VERB
ftr-431	1595	54	,	,	PUNCT
ftr-431	1595	55	existed	exist	VERB
ftr-431	1595	56	.	.	PUNCT
ftr-431	1596	1	the	the	DET
ftr-431	1596	2	reference	reference	NOUN
ftr-431	1596	3	to	to	ADP
ftr-431	1596	4	equity	equity	NOUN
ftr-431	1596	5	may	may	AUX
ftr-431	1596	6	have	have	AUX
ftr-431	1596	7	caused	cause	VERB
ftr-431	1596	8	an399	an399	PROPN
ftr-431	1596	9	inference	inference	NOUN
ftr-431	1596	10	that	that	PRON
ftr-431	1596	11	indebitatus	indebitatus	ADJ
ftr-431	1596	12	assumpsit	assumpsit	NOUN
ftr-431	1596	13	was	be	AUX
ftr-431	1596	14	an	an	DET
ftr-431	1596	15	action	action	NOUN
ftr-431	1596	16	available	available	ADJ
ftr-431	1596	17	in	in	ADP
ftr-431	1596	18	courts	court	NOUN
ftr-431	1596	19	of	of	ADP
ftr-431	1596	20	equity	equity	NOUN
ftr-431	1596	21	,	,	PUNCT
ftr-431	1596	22	rather	rather	ADV
ftr-431	1596	23	than	than	ADP
ftr-431	1596	24	courts	court	NOUN
ftr-431	1596	25	at	at	ADP
ftr-431	1596	26	law	law	NOUN
ftr-431	1596	27	.	.	PUNCT
ftr-431	1597	1	thus	thus	ADV
ftr-431	1597	2	,	,	PUNCT
ftr-431	1597	3	american	american	ADJ
ftr-431	1597	4	courts	court	NOUN
ftr-431	1597	5	have	have	AUX
ftr-431	1597	6	made	make	VERB
ftr-431	1597	7	such	such	ADJ
ftr-431	1597	8	statements400	statements400	PROPN
ftr-431	1597	9	as	as	ADP
ftr-431	1597	10	:	:	PUNCT
ftr-431	1597	11	according	accord	VERB
ftr-431	1597	12	to	to	ADP
ftr-431	1597	13	the	the	DET
ftr-431	1597	14	modern	modern	ADJ
ftr-431	1597	15	doctrine	doctrine	NOUN
ftr-431	1597	16	,	,	PUNCT
ftr-431	1597	17	there	there	PRON
ftr-431	1597	18	is	be	VERB
ftr-431	1597	19	no	no	DET
ftr-431	1597	20	difference	difference	NOUN
ftr-431	1597	21	at	at	ADP
ftr-431	1597	22	law	law	NOUN
ftr-431	1597	23	or	or	CCONJ
ftr-431	1597	24	in	in	ADP
ftr-431	1597	25	equity	equity	NOUN
ftr-431	1597	26	with	with	ADP
ftr-431	1597	27	respect	respect	NOUN
ftr-431	1597	28	to	to	ADP
ftr-431	1597	29	[	[	PUNCT
ftr-431	1597	30	the	the	DET
ftr-431	1597	31	defendant	defendant	NOUN
ftr-431	1597	32	’s	’s	PART
ftr-431	1597	33	]	]	PUNCT
ftr-431	1597	34	liability	liability	NOUN
ftr-431	1597	35	.	.	PUNCT
ftr-431	1598	1	the	the	DET
ftr-431	1598	2	action	action	NOUN
ftr-431	1598	3	for	for	ADP
ftr-431	1598	4	money	money	NOUN
ftr-431	1598	5	had	have	VERB
ftr-431	1598	6	and	and	CCONJ
ftr-431	1598	7	received	receive	VERB
ftr-431	1598	8	.	.	PUNCT
ftr-431	1598	9	.	.	PUNCT
ftr-431	1599	1	.	.	PUNCT
ftr-431	1600	1	is	be	AUX
ftr-431	1600	2	an	an	DET
ftr-431	1600	3	equitable	equitable	ADJ
ftr-431	1600	4	action	action	NOUN
ftr-431	1600	5	,	,	PUNCT
ftr-431	1600	6	and	and	CCONJ
ftr-431	1600	7	is	be	AUX
ftr-431	1600	8	held	hold	VERB
ftr-431	1600	9	to	to	PART
ftr-431	1600	10	lie	lie	VERB
ftr-431	1600	11	wherever	wherever	SCONJ
ftr-431	1600	12	money	money	NOUN
ftr-431	1600	13	has	have	AUX
ftr-431	1600	14	been	be	AUX
ftr-431	1600	15	paid	pay	VERB
ftr-431	1600	16	to	to	ADP
ftr-431	1600	17	the	the	DET
ftr-431	1600	18	use	use	NOUN
ftr-431	1600	19	of	of	ADP
ftr-431	1600	20	another	another	PRON
ftr-431	1600	21	,	,	PUNCT
ftr-431	1600	22	which	which	PRON
ftr-431	1600	23	,	,	PUNCT
ftr-431	1600	24	ex	ex	PRON
ftr-431	1600	25	equo	equo	PROPN
ftr-431	1600	26	et	et	NOUN
ftr-431	1600	27	bono	bono	X
ftr-431	1600	28	,	,	PUNCT
ftr-431	1600	29	he	he	PRON
ftr-431	1600	30	ought	ought	AUX
ftr-431	1600	31	to	to	PART
ftr-431	1600	32	refund	refund	VERB
ftr-431	1600	33	.	.	PUNCT
ftr-431	1601	1	the	the	DET
ftr-431	1601	2	defence	defence	NOUN
ftr-431	1601	3	allowed	allow	VERB
ftr-431	1601	4	to	to	ADP
ftr-431	1601	5	this	this	DET
ftr-431	1601	6	action	action	NOUN
ftr-431	1601	7	is	be	AUX
ftr-431	1601	8	equally	equally	ADV
ftr-431	1601	9	liberal	liberal	ADJ
ftr-431	1601	10	,	,	PUNCT
ftr-431	1601	11	every	every	DET
ftr-431	1601	12	thing	thing	NOUN
ftr-431	1601	13	being	be	AUX
ftr-431	1601	14	permitted	permit	VERB
ftr-431	1601	15	to	to	PART
ftr-431	1601	16	be	be	AUX
ftr-431	1601	17	given	give	VERB
ftr-431	1601	18	in	in	ADP
ftr-431	1601	19	evidence	evidence	NOUN
ftr-431	1601	20	.	.	PUNCT
ftr-431	1602	1	.	.	PUNCT
ftr-431	1602	2	.	.	PUNCT
ftr-431	1603	1	which	which	PRON
ftr-431	1603	2	may	may	AUX
ftr-431	1603	3	tend	tend	VERB
ftr-431	1603	4	to	to	PART
ftr-431	1603	5	destroy	destroy	VERB
ftr-431	1603	6	or	or	CCONJ
ftr-431	1603	7	diminish	diminish	VERB
ftr-431	1603	8	the	the	DET
ftr-431	1603	9	equity	equity	NOUN
ftr-431	1603	10	of	of	ADP
ftr-431	1603	11	the	the	DET
ftr-431	1603	12	plaintiff	plaintiff	NOUN
ftr-431	1603	13	’s	’s	PART
ftr-431	1603	14	claim.401	claim.401	NOUN
ftr-431	1603	15	however	however	ADV
ftr-431	1603	16	,	,	PUNCT
ftr-431	1603	17	as	as	SCONJ
ftr-431	1603	18	peter	peter	PROPN
ftr-431	1603	19	birks	birks	PROPN
ftr-431	1603	20	has	have	AUX
ftr-431	1603	21	persuasively	persuasively	ADV
ftr-431	1603	22	argued	argue	VERB
ftr-431	1603	23	,	,	PUNCT
ftr-431	1603	24	lord	lord	PROPN
ftr-431	1603	25	mansfield	mansfield	PROPN
ftr-431	1603	26	’s	’s	PART
ftr-431	1603	27	equity	equity	NOUN
ftr-431	1603	28	reference	reference	NOUN
ftr-431	1603	29	was	be	AUX
ftr-431	1603	30	to	to	ADP
ftr-431	1603	31	roman	roman	ADJ
ftr-431	1603	32	aequitas	aequita	NOUN
ftr-431	1603	33	(	(	PUNCT
ftr-431	1603	34	fairness	fairness	NOUN
ftr-431	1603	35	)	)	PUNCT
ftr-431	1603	36	,	,	PUNCT
ftr-431	1603	37	not	not	PART
ftr-431	1603	38	chancery.402	chancery.402	PROPN
ftr-431	1603	39	394	394	NUM
ftr-431	1603	40	.	.	PUNCT
ftr-431	1604	1	see	see	VERB
ftr-431	1604	2	supra	supra	PROPN
ftr-431	1604	3	note	note	PROPN
ftr-431	1604	4	331	331	NUM
ftr-431	1604	5	,	,	PUNCT
ftr-431	1604	6	at	at	ADP
ftr-431	1604	7	2083	2083	NUM
ftr-431	1604	8	;	;	PUNCT
ftr-431	1604	9	mitchell	mitchell	PROPN
ftr-431	1604	10	mcinnes	mcinnes	PROPN
ftr-431	1604	11	,	,	PUNCT
ftr-431	1604	12	the	the	DET
ftr-431	1604	13	canadian	canadian	ADJ
ftr-431	1604	14	principle	principle	NOUN
ftr-431	1604	15	of	of	ADP
ftr-431	1604	16	unjust	unjust	ADJ
ftr-431	1604	17	enrichment	enrichment	NOUN
ftr-431	1604	18	:	:	PUNCT
ftr-431	1604	19	comparative	comparative	ADJ
ftr-431	1604	20	insights	insight	NOUN
ftr-431	1604	21	into	into	ADP
ftr-431	1604	22	the	the	DET
ftr-431	1604	23	law	law	NOUN
ftr-431	1604	24	of	of	ADP
ftr-431	1604	25	restitution	restitution	NOUN
ftr-431	1604	26	,	,	PUNCT
ftr-431	1604	27	37	37	NUM
ftr-431	1604	28	alberta	alberta	PROPN
ftr-431	1604	29	l.	l.	PROPN
ftr-431	1604	30	rev	rev	PROPN
ftr-431	1604	31	.	.	PROPN
ftr-431	1604	32	1	1	NUM
ftr-431	1604	33	,	,	PUNCT
ftr-431	1604	34	18	18	NUM
ftr-431	1604	35	(	(	PUNCT
ftr-431	1604	36	1999	1999	NUM
ftr-431	1604	37	)	)	PUNCT
ftr-431	1604	38	.	.	PUNCT
ftr-431	1605	1	395	395	NUM
ftr-431	1605	2	.	.	PUNCT
ftr-431	1606	1	see	see	VERB
ftr-431	1606	2	leff	leff	PROPN
ftr-431	1606	3	,	,	PUNCT
ftr-431	1606	4	supra	supra	PROPN
ftr-431	1606	5	note	note	PROPN
ftr-431	1606	6	331	331	NUM
ftr-431	1606	7	,	,	PUNCT
ftr-431	1606	8	at	at	ADP
ftr-431	1606	9	2083	2083	NUM
ftr-431	1606	10	.	.	PUNCT
ftr-431	1607	1	396	396	NUM
ftr-431	1607	2	.	.	PUNCT
ftr-431	1608	1	see	see	VERB
ftr-431	1608	2	supra	supra	PROPN
ftr-431	1608	3	note	note	PROPN
ftr-431	1608	4	179	179	NUM
ftr-431	1608	5	and	and	CCONJ
ftr-431	1608	6	accompanying	accompany	VERB
ftr-431	1608	7	text	text	NOUN
ftr-431	1608	8	;	;	PUNCT
ftr-431	1608	9	supra	supra	PROPN
ftr-431	1608	10	note	note	NOUN
ftr-431	1608	11	331	331	NUM
ftr-431	1608	12	and	and	CCONJ
ftr-431	1608	13	accompanying	accompany	VERB
ftr-431	1608	14	text	text	NOUN
ftr-431	1608	15	.	.	PUNCT
ftr-431	1609	1	397	397	NUM
ftr-431	1609	2	.	.	X
ftr-431	1609	3	97	97	NUM
ftr-431	1610	1	eng	eng	PROPN
ftr-431	1610	2	.	.	PROPN
ftr-431	1610	3	rep	rep	PROPN
ftr-431	1610	4	.	.	PROPN
ftr-431	1610	5	676	676	NUM
ftr-431	1610	6	(	(	PUNCT
ftr-431	1610	7	k.b	k.b	PROPN
ftr-431	1610	8	.	.	PROPN
ftr-431	1610	9	1760	1760	NUM
ftr-431	1610	10	)	)	PUNCT
ftr-431	1610	11	.	.	PUNCT
ftr-431	1611	1	398	398	NUM
ftr-431	1611	2	.	.	PUNCT
ftr-431	1612	1	i	i	PRON
ftr-431	1612	2	d.	d.	PROPN
ftr-431	1612	3	at	at	ADP
ftr-431	1612	4	681	681	NUM
ftr-431	1612	5	.	.	PUNCT
ftr-431	1613	1	399	399	NUM
ftr-431	1613	2	.	.	PUNCT
ftr-431	1614	1	see	see	VERB
ftr-431	1614	2	mark	mark	PROPN
ftr-431	1614	3	p.	p.	PROPN
ftr-431	1614	4	gergen	gergen	PROPN
ftr-431	1614	5	,	,	PUNCT
ftr-431	1614	6	the	the	DET
ftr-431	1614	7	jury	jury	NOUN
ftr-431	1614	8	’s	’s	PART
ftr-431	1614	9	role	role	NOUN
ftr-431	1614	10	in	in	ADP
ftr-431	1614	11	deciding	decide	VERB
ftr-431	1614	12	normative	normative	ADJ
ftr-431	1614	13	issues	issue	NOUN
ftr-431	1614	14	in	in	ADP
ftr-431	1614	15	the	the	DET
ftr-431	1614	16	american	american	ADJ
ftr-431	1614	17	common	common	ADJ
ftr-431	1614	18	law	law	NOUN
ftr-431	1614	19	,	,	PUNCT
ftr-431	1614	20	68	68	NUM
ftr-431	1614	21	fordham	fordham	PROPN
ftr-431	1614	22	l.	l.	PROPN
ftr-431	1614	23	rev	rev	PROPN
ftr-431	1614	24	.	.	PROPN
ftr-431	1614	25	407	407	NUM
ftr-431	1614	26	,	,	PUNCT
ftr-431	1614	27	485	485	NUM
ftr-431	1614	28	n.308	n.308	NUM
ftr-431	1614	29	(	(	PUNCT
ftr-431	1614	30	1999	1999	NUM
ftr-431	1614	31	)	)	PUNCT
ftr-431	1614	32	;	;	PUNCT
ftr-431	1614	33	ricks	rick	NOUN
ftr-431	1614	34	,	,	PUNCT
ftr-431	1614	35	supra	supra	PROPN
ftr-431	1614	36	note	note	PROPN
ftr-431	1614	37	388	388	NUM
ftr-431	1614	38	,	,	PUNCT
ftr-431	1614	39	at	at	ADP
ftr-431	1614	40	731	731	NUM
ftr-431	1614	41	;	;	PUNCT
ftr-431	1614	42	chiang	chiang	PROPN
ftr-431	1614	43	,	,	PUNCT
ftr-431	1614	44	supra	supra	PROPN
ftr-431	1614	45	note	note	PROPN
ftr-431	1614	46	334	334	NUM
ftr-431	1614	47	,	,	PUNCT
ftr-431	1614	48	at	at	ADP
ftr-431	1614	49	103	103	NUM
ftr-431	1614	50	.	.	PUNCT
ftr-431	1615	1	400	400	NUM
ftr-431	1615	2	.	.	PUNCT
ftr-431	1616	1	see	see	VERB
ftr-431	1616	2	ricks	rick	NOUN
ftr-431	1616	3	,	,	PUNCT
ftr-431	1616	4	supra	supra	PROPN
ftr-431	1616	5	note	note	PROPN
ftr-431	1616	6	388	388	NUM
ftr-431	1616	7	,	,	PUNCT
ftr-431	1616	8	at	at	ADP
ftr-431	1616	9	732	732	NUM
ftr-431	1616	10	n.369	n.369	NOUN
ftr-431	1616	11	.	.	PUNCT
ftr-431	1617	1	401	401	NUM
ftr-431	1617	2	.	.	PUNCT
ftr-431	1618	1	dupuy	dupuy	PROPN
ftr-431	1618	2	v.	v.	PROPN
ftr-431	1618	3	johnson	johnson	PROPN
ftr-431	1618	4	,	,	PUNCT
ftr-431	1618	5	4	4	NUM
ftr-431	1618	6	ky	ky	NOUN
ftr-431	1618	7	.	.	PROPN
ftr-431	1618	8	562	562	NUM
ftr-431	1618	9	(	(	PUNCT
ftr-431	1618	10	1809	1809	NUM
ftr-431	1618	11	)	)	PUNCT
ftr-431	1618	12	(	(	PUNCT
ftr-431	1618	13	emphasis	emphasis	NOUN
ftr-431	1618	14	added	add	VERB
ftr-431	1618	15	)	)	PUNCT
ftr-431	1618	16	;	;	PUNCT
ftr-431	1618	17	see	see	VERB
ftr-431	1618	18	also	also	ADV
ftr-431	1618	19	keyes	keyes	PROPN
ftr-431	1618	20	v.	v.	PROPN
ftr-431	1618	21	first	first	PROPN
ftr-431	1618	22	nat	nat	PROPN
ftr-431	1618	23	.	.	PUNCT
ftr-431	1619	1	bank	bank	PROPN
ftr-431	1619	2	,	,	PUNCT
ftr-431	1619	3	25	25	NUM
ftr-431	1619	4	f.2d	f.2d	NUM
ftr-431	1619	5	684	684	NUM
ftr-431	1619	6	,	,	PUNCT
ftr-431	1619	7	688	688	NUM
ftr-431	1619	8	(	(	PUNCT
ftr-431	1619	9	8th	8th	ADJ
ftr-431	1619	10	cir	cir	NOUN
ftr-431	1619	11	.	.	PUNCT
ftr-431	1619	12	1928	1928	NUM
ftr-431	1619	13	)	)	PUNCT
ftr-431	1619	14	(	(	PUNCT
ftr-431	1619	15	“	"	PUNCT
ftr-431	1619	16	the	the	DET
ftr-431	1619	17	action	action	NOUN
ftr-431	1619	18	of	of	ADP
ftr-431	1619	19	assumpsit	assumpsit	NOUN
ftr-431	1619	20	for	for	ADP
ftr-431	1619	21	money	money	NOUN
ftr-431	1619	22	had	have	AUX
ftr-431	1619	23	and	and	CCONJ
ftr-431	1619	24	received	receive	VERB
ftr-431	1619	25	is	be	AUX
ftr-431	1619	26	equitable	equitable	ADJ
ftr-431	1619	27	in	in	ADP
ftr-431	1619	28	its	its	PRON
ftr-431	1619	29	essential	essential	ADJ
ftr-431	1619	30	nature	nature	NOUN
ftr-431	1619	31	and	and	CCONJ
ftr-431	1619	32	purpose	purpose	NOUN
ftr-431	1619	33	.	.	PUNCT
ftr-431	1620	1	it	it	PRON
ftr-431	1620	2	lies	lie	VERB
ftr-431	1620	3	for	for	ADP
ftr-431	1620	4	money	money	NOUN
ftr-431	1620	5	which	which	PRON
ftr-431	1620	6	ex	ex	PRON
ftr-431	1620	7	aequo	aequo	VERB
ftr-431	1620	8	et	et	NOUN
ftr-431	1620	9	bono	bono	X
ftr-431	1620	10	the	the	DET
ftr-431	1620	11	defendant	defendant	NOUN
ftr-431	1620	12	ought	ought	AUX
ftr-431	1620	13	to	to	PART
ftr-431	1620	14	refund	refund	VERB
ftr-431	1620	15	.	.	PUNCT
ftr-431	1620	16	”	"	PUNCT
ftr-431	1620	17	)	)	PUNCT
ftr-431	1620	18	;	;	PUNCT
ftr-431	1620	19	ricks	rick	NOUN
ftr-431	1620	20	,	,	PUNCT
ftr-431	1620	21	supra	supra	PROPN
ftr-431	1620	22	note	note	PROPN
ftr-431	1620	23	388	388	NUM
ftr-431	1620	24	,	,	PUNCT
ftr-431	1620	25	at	at	ADP
ftr-431	1620	26	732	732	NUM
ftr-431	1620	27	-	-	SYM
ftr-431	1620	28	33	33	NUM
ftr-431	1620	29	.	.	PUNCT
ftr-431	1621	1	“	"	PUNCT
ftr-431	1621	2	ex	ex	X
ftr-431	1621	3	aequo	aequo	PROPN
ftr-431	1621	4	et	et	X
ftr-431	1621	5	bono	bono	X
ftr-431	1621	6	”	"	PUNCT
ftr-431	1621	7	means	mean	VERB
ftr-431	1621	8	something	something	PRON
ftr-431	1621	9	like	like	ADP
ftr-431	1621	10	“	"	PUNCT
ftr-431	1621	11	in	in	ADP
ftr-431	1621	12	fairness	fairness	NOUN
ftr-431	1621	13	and	and	CCONJ
ftr-431	1621	14	justice	justice	NOUN
ftr-431	1621	15	.	.	PUNCT
ftr-431	1621	16	”	"	PUNCT
ftr-431	1622	1	see	see	VERB
ftr-431	1622	2	,	,	PUNCT
ftr-431	1622	3	e.g.	e.g.	ADV
ftr-431	1622	4	,	,	PUNCT
ftr-431	1622	5	keyes	keyes	PROPN
ftr-431	1622	6	,	,	PUNCT
ftr-431	1622	7	25	25	NUM
ftr-431	1622	8	f.2d	f.2d	NOUN
ftr-431	1622	9	at	at	ADP
ftr-431	1622	10	694	694	NUM
ftr-431	1622	11	n.142	n.142	NUM
ftr-431	1622	12	.	.	PUNCT
ftr-431	1623	1	courts	court	NOUN
ftr-431	1623	2	tend	tend	VERB
ftr-431	1623	3	to	to	PART
ftr-431	1623	4	use	use	VERB
ftr-431	1623	5	this	this	DET
ftr-431	1623	6	phrase	phrase	NOUN
ftr-431	1623	7	in	in	ADP
ftr-431	1623	8	connection	connection	NOUN
ftr-431	1623	9	with	with	ADP
ftr-431	1623	10	determining	determine	VERB
ftr-431	1623	11	the	the	DET
ftr-431	1623	12	taxpayer	taxpayer	NOUN
ftr-431	1623	13	’s	’s	PART
ftr-431	1623	14	equitable	equitable	ADJ
ftr-431	1623	15	rights	right	NOUN
ftr-431	1623	16	in	in	ADP
ftr-431	1623	17	an	an	DET
ftr-431	1623	18	action	action	NOUN
ftr-431	1623	19	in	in	ADP
ftr-431	1623	20	indebitatus	indebitatus	PROPN
ftr-431	1623	21	assumpsit	assumpsit	NOUN
ftr-431	1623	22	.	.	PUNCT
ftr-431	1624	1	see	see	VERB
ftr-431	1624	2	,	,	PUNCT
ftr-431	1624	3	e.g.	e.g.	ADV
ftr-431	1624	4	,	,	PUNCT
ftr-431	1624	5	herrmann	herrmann	PROPN
ftr-431	1624	6	v.	v.	PROPN
ftr-431	1624	7	gleason	gleason	PROPN
ftr-431	1624	8	,	,	PUNCT
ftr-431	1624	9	126	126	NUM
ftr-431	1624	10	f.2d	f.2d	NOUN
ftr-431	1624	11	936	936	NUM
ftr-431	1624	12	,	,	PUNCT
ftr-431	1624	13	939	939	NUM
ftr-431	1624	14	(	(	PUNCT
ftr-431	1624	15	6th	6th	ADJ
ftr-431	1624	16	cir	cir	NOUN
ftr-431	1624	17	.	.	PROPN
ftr-431	1624	18	1942	1942	NUM
ftr-431	1624	19	)	)	PUNCT
ftr-431	1624	20	(	(	PUNCT
ftr-431	1624	21	“	"	PUNCT
ftr-431	1624	22	where	where	SCONJ
ftr-431	1624	23	one	one	PRON
ftr-431	1624	24	has	have	VERB
ftr-431	1624	25	in	in	ADP
ftr-431	1624	26	his	his	PRON
ftr-431	1624	27	hands	hand	NOUN
ftr-431	1624	28	money	money	NOUN
ftr-431	1624	29	which	which	PRON
ftr-431	1624	30	,	,	PUNCT
ftr-431	1624	31	according	accord	VERB
ftr-431	1624	32	to	to	ADP
ftr-431	1624	33	the	the	DET
ftr-431	1624	34	rules	rule	NOUN
ftr-431	1624	35	of	of	ADP
ftr-431	1624	36	equity	equity	NOUN
ftr-431	1624	37	and	and	CCONJ
ftr-431	1624	38	good	good	ADJ
ftr-431	1624	39	conscience	conscience	NOUN
ftr-431	1624	40	,	,	PUNCT
ftr-431	1624	41	ought	ought	AUX
ftr-431	1624	42	to	to	PART
ftr-431	1624	43	be	be	AUX
ftr-431	1624	44	paid	pay	VERB
ftr-431	1624	45	to	to	ADP
ftr-431	1624	46	another	another	PRON
ftr-431	1624	47	,	,	PUNCT
ftr-431	1624	48	assumpsit	assumpsit	NOUN
ftr-431	1624	49	is	be	AUX
ftr-431	1624	50	the	the	DET
ftr-431	1624	51	proper	proper	ADJ
ftr-431	1624	52	form	form	NOUN
ftr-431	1624	53	of	of	ADP
ftr-431	1624	54	remedy	remedy	NOUN
ftr-431	1624	55	;	;	PUNCT
ftr-431	1624	56	and	and	CCONJ
ftr-431	1624	57	if	if	SCONJ
ftr-431	1624	58	,	,	PUNCT
ftr-431	1624	59	at	at	ADP
ftr-431	1624	60	the	the	DET
ftr-431	1624	61	time	time	NOUN
ftr-431	1624	62	of	of	ADP
ftr-431	1624	63	commencement	commencement	NOUN
ftr-431	1624	64	of	of	ADP
ftr-431	1624	65	action	action	NOUN
ftr-431	1624	66	,	,	PUNCT
ftr-431	1624	67	a	a	DET
ftr-431	1624	68	party	party	NOUN
ftr-431	1624	69	holds	hold	VERB
ftr-431	1624	70	money	money	NOUN
ftr-431	1624	71	which	which	PRON
ftr-431	1624	72	,	,	PUNCT
ftr-431	1624	73	ex	ex	X
ftr-431	1624	74	aequo	aequo	PROPN
ftr-431	1624	75	et	et	X
ftr-431	1624	76	bono	bono	X
ftr-431	1624	77	,	,	PUNCT
ftr-431	1624	78	he	he	PRON
ftr-431	1624	79	ought	ought	AUX
ftr-431	1624	80	not	not	PART
ftr-431	1624	81	to	to	PART
ftr-431	1624	82	have	have	AUX
ftr-431	1624	83	retained	retain	VERB
ftr-431	1624	84	from	from	ADP
ftr-431	1624	85	plaintiffs	plaintiff	NOUN
ftr-431	1624	86	,	,	PUNCT
ftr-431	1624	87	they	they	PRON
ftr-431	1624	88	are	be	AUX
ftr-431	1624	89	entitled	entitle	VERB
ftr-431	1624	90	to	to	ADP
ftr-431	1624	91	recovery	recovery	NOUN
ftr-431	1624	92	.	.	PUNCT
ftr-431	1624	93	”	"	PUNCT
ftr-431	1624	94	)	)	PUNCT
ftr-431	1624	95	.	.	PUNCT
ftr-431	1625	1	402	402	NUM
ftr-431	1625	2	.	.	PUNCT
ftr-431	1626	1	peter	peter	PROPN
ftr-431	1626	2	b.h	b.h	PROPN
ftr-431	1626	3	.	.	PROPN
ftr-431	1626	4	birks	birks	PROPN
ftr-431	1626	5	,	,	PUNCT
ftr-431	1626	6	english	english	PROPN
ftr-431	1626	7	and	and	CCONJ
ftr-431	1626	8	roman	roman	ADJ
ftr-431	1626	9	learning	learning	NOUN
ftr-431	1626	10	in	in	ADP
ftr-431	1626	11	moses	moses	PROPN
ftr-431	1626	12	v.	v.	ADP
ftr-431	1626	13	macferlan	macferlan	PROPN
ftr-431	1626	14	,	,	PUNCT
ftr-431	1626	15	37	37	NUM
ftr-431	1626	16	current	current	ADJ
ftr-431	1626	17	legal	legal	ADJ
ftr-431	1626	18	problems	problem	NOUN
ftr-431	1626	19	1	1	NUM
ftr-431	1626	20	,	,	PUNCT
ftr-431	1626	21	21	21	NUM
ftr-431	1626	22	(	(	PUNCT
ftr-431	1626	23	1984	1984	NUM
ftr-431	1626	24	)	)	PUNCT
ftr-431	1626	25	.	.	PUNCT
ftr-431	1627	1	2001	2001	NUM
ftr-431	1627	2	]	]	PUNCT
ftr-431	1627	3	equity	equity	NOUN
ftr-431	1627	4	and	and	CCONJ
ftr-431	1627	5	the	the	DET
ftr-431	1627	6	article	article	NOUN
ftr-431	1627	7	i	i	PRON
ftr-431	1627	8	court	court	VERB
ftr-431	1627	9	409	409	NUM
ftr-431	1627	10	the	the	DET
ftr-431	1627	11	fairness	fairness	NOUN
ftr-431	1627	12	-	-	PUNCT
ftr-431	1627	13	based	base	VERB
ftr-431	1627	14	“	"	PUNCT
ftr-431	1627	15	equitable	equitable	ADJ
ftr-431	1627	16	”	"	PUNCT
ftr-431	1627	17	character	character	NOUN
ftr-431	1627	18	of	of	ADP
ftr-431	1627	19	the	the	DET
ftr-431	1627	20	assumpsit	assumpsit	NOUN
ftr-431	1627	21	action	action	NOUN
ftr-431	1627	22	is	be	AUX
ftr-431	1627	23	evident	evident	ADJ
ftr-431	1627	24	in	in	ADP
ftr-431	1627	25	statements	statement	NOUN
ftr-431	1627	26	in	in	ADP
ftr-431	1627	27	some	some	DET
ftr-431	1627	28	american	american	ADJ
ftr-431	1627	29	decisions	decision	NOUN
ftr-431	1627	30	.	.	PUNCT
ftr-431	1628	1	for	for	ADP
ftr-431	1628	2	example	example	NOUN
ftr-431	1628	3	,	,	PUNCT
ftr-431	1628	4	the	the	DET
ftr-431	1628	5	tax	tax	NOUN
ftr-431	1628	6	court	court	NOUN
ftr-431	1628	7	has	have	AUX
ftr-431	1628	8	stated	state	VERB
ftr-431	1628	9	,	,	PUNCT
ftr-431	1628	10	“	"	PUNCT
ftr-431	1628	11	[	[	X
ftr-431	1628	12	a]n	a]n	ADJ
ftr-431	1628	13	action	action	NOUN
ftr-431	1628	14	in	in	ADP
ftr-431	1628	15	assumpsit	assumpsit	NOUN
ftr-431	1628	16	for	for	ADP
ftr-431	1628	17	money	money	NOUN
ftr-431	1628	18	had	have	AUX
ftr-431	1628	19	and	and	CCONJ
ftr-431	1628	20	received	receive	VERB
ftr-431	1628	21	is	be	AUX
ftr-431	1628	22	equitable	equitable	ADJ
ftr-431	1628	23	in	in	ADP
ftr-431	1628	24	character	character	NOUN
ftr-431	1628	25	and	and	CCONJ
ftr-431	1628	26	lies	lie	NOUN
ftr-431	1628	27	,	,	PUNCT
ftr-431	1628	28	in	in	ADP
ftr-431	1628	29	general	general	ADJ
ftr-431	1628	30	,	,	PUNCT
ftr-431	1628	31	whenever	whenever	SCONJ
ftr-431	1628	32	a	a	DET
ftr-431	1628	33	defendant	defendant	NOUN
ftr-431	1628	34	has	have	AUX
ftr-431	1628	35	received	receive	VERB
ftr-431	1628	36	money	money	NOUN
ftr-431	1628	37	that	that	PRON
ftr-431	1628	38	in	in	ADP
ftr-431	1628	39	equity	equity	NOUN
ftr-431	1628	40	and	and	CCONJ
ftr-431	1628	41	good	good	ADJ
ftr-431	1628	42	conscience	conscience	NOUN
ftr-431	1628	43	he	he	PRON
ftr-431	1628	44	ought	ought	AUX
ftr-431	1628	45	to	to	PART
ftr-431	1628	46	pay	pay	VERB
ftr-431	1628	47	to	to	PART
ftr-431	1628	48	plaintiff	plaintiff	VERB
ftr-431	1628	49	.	.	PUNCT
ftr-431	1628	50	”	"	PUNCT
ftr-431	1629	1	the	the	DET
ftr-431	1629	2	court	court	NOUN
ftr-431	1629	3	of403	of403	VERB
ftr-431	1629	4	federal	federal	ADJ
ftr-431	1629	5	claims	claim	NOUN
ftr-431	1629	6	stated	state	VERB
ftr-431	1629	7	,	,	PUNCT
ftr-431	1629	8	“	"	PUNCT
ftr-431	1629	9	[	[	X
ftr-431	1629	10	a]n	a]n	ADJ
ftr-431	1629	11	action	action	NOUN
ftr-431	1629	12	for	for	ADP
ftr-431	1629	13	refund	refund	NOUN
ftr-431	1629	14	of	of	ADP
ftr-431	1629	15	taxes	taxis	NOUN
ftr-431	1629	16	is	be	AUX
ftr-431	1629	17	essentially	essentially	ADV
ftr-431	1629	18	governed	govern	VERB
ftr-431	1629	19	by	by	ADP
ftr-431	1629	20	equitable	equitable	ADJ
ftr-431	1629	21	principles	principle	NOUN
ftr-431	1629	22	.	.	PUNCT
ftr-431	1629	23	.	.	PUNCT
ftr-431	1629	24	.	.	PUNCT
ftr-431	1630	1	equity	equity	NOUN
ftr-431	1630	2	is	be	AUX
ftr-431	1630	3	woven	weave	VERB
ftr-431	1630	4	into	into	ADP
ftr-431	1630	5	the	the	DET
ftr-431	1630	6	warp	warp	NOUN
ftr-431	1630	7	and	and	CCONJ
ftr-431	1630	8	woof	woof	NOUN
ftr-431	1630	9	of	of	ADP
ftr-431	1630	10	a	a	DET
ftr-431	1630	11	refund	refund	NOUN
ftr-431	1630	12	suit	suit	NOUN
ftr-431	1630	13	.	.	PUNCT
ftr-431	1630	14	.	.	PUNCT
ftr-431	1630	15	.	.	PUNCT
ftr-431	1631	1	.	.	PUNCT
ftr-431	1631	2	”	"	PUNCT
ftr-431	1632	1	that	that	PRON
ftr-431	1632	2	is	be	AUX
ftr-431	1632	3	,	,	PUNCT
ftr-431	1632	4	the	the	DET
ftr-431	1632	5	refund	refund	NOUN
ftr-431	1632	6	action	action	NOUN
ftr-431	1632	7	does	do	AUX
ftr-431	1632	8	have	have	VERB
ftr-431	1632	9	an	an	DET
ftr-431	1632	10	equity	equity	NOUN
ftr-431	1632	11	-	-	PUNCT
ftr-431	1632	12	based	base	VERB
ftr-431	1632	13	flavor	flavor	NOUN
ftr-431	1632	14	.	.	PUNCT
ftr-431	1633	1	this404	this404	PROPN
ftr-431	1633	2	analysis	analysis	NOUN
ftr-431	1633	3	arguably	arguably	ADV
ftr-431	1633	4	might	might	AUX
ftr-431	1633	5	allow	allow	VERB
ftr-431	1633	6	equitable	equitable	ADJ
ftr-431	1633	7	defenses	defense	NOUN
ftr-431	1633	8	such	such	ADJ
ftr-431	1633	9	as	as	ADP
ftr-431	1633	10	equitable	equitable	ADJ
ftr-431	1633	11	recoupment	recoupment	NOUN
ftr-431	1633	12	to	to	PART
ftr-431	1633	13	apply	apply	VERB
ftr-431	1633	14	absent	absent	ADJ
ftr-431	1633	15	a	a	DET
ftr-431	1633	16	statutory	statutory	ADJ
ftr-431	1633	17	prohibition	prohibition	NOUN
ftr-431	1633	18	–	–	PUNCT
ftr-431	1633	19	though	though	SCONJ
ftr-431	1633	20	the	the	DET
ftr-431	1633	21	connection	connection	NOUN
ftr-431	1633	22	with	with	ADP
ftr-431	1633	23	true	true	ADJ
ftr-431	1633	24	equity	equity	NOUN
ftr-431	1633	25	is	be	AUX
ftr-431	1633	26	weak	weak	ADJ
ftr-431	1633	27	.	.	PUNCT
ftr-431	1634	1	for	for	ADP
ftr-431	1634	2	example	example	NOUN
ftr-431	1634	3	,	,	PUNCT
ftr-431	1634	4	if	if	SCONJ
ftr-431	1634	5	a	a	DET
ftr-431	1634	6	taxpayer	taxpayer	NOUN
ftr-431	1634	7	claimed	claim	VERB
ftr-431	1634	8	an	an	DET
ftr-431	1634	9	income	income	NOUN
ftr-431	1634	10	tax	tax	NOUN
ftr-431	1634	11	overpayment	overpayment	NOUN
ftr-431	1634	12	in	in	ADP
ftr-431	1634	13	tax	tax	NOUN
ftr-431	1634	14	court	court	NOUN
ftr-431	1634	15	(	(	PUNCT
ftr-431	1634	16	after	after	ADP
ftr-431	1634	17	receiving	receive	VERB
ftr-431	1634	18	a	a	DET
ftr-431	1634	19	notice	notice	NOUN
ftr-431	1634	20	of	of	ADP
ftr-431	1634	21	deficiency	deficiency	NOUN
ftr-431	1634	22	for	for	ADP
ftr-431	1634	23	that	that	DET
ftr-431	1634	24	tax	tax	NOUN
ftr-431	1634	25	year	year	NOUN
ftr-431	1634	26	)	)	PUNCT
ftr-431	1634	27	and	and	CCONJ
ftr-431	1634	28	the	the	DET
ftr-431	1634	29	irs	irs	PROPN
ftr-431	1634	30	responded	respond	VERB
ftr-431	1634	31	by	by	ADP
ftr-431	1634	32	raising	raise	VERB
ftr-431	1634	33	the	the	DET
ftr-431	1634	34	specter	specter	NOUN
ftr-431	1634	35	of	of	ADP
ftr-431	1634	36	a	a	DET
ftr-431	1634	37	deficiency	deficiency	NOUN
ftr-431	1634	38	in	in	ADP
ftr-431	1634	39	gift	gift	NOUN
ftr-431	1634	40	tax	tax	NOUN
ftr-431	1634	41	for	for	ADP
ftr-431	1634	42	a	a	DET
ftr-431	1634	43	barred	bar	VERB
ftr-431	1634	44	year,405	year,405	PRON
ftr-431	1634	45	the	the	DET
ftr-431	1634	46	assumpsit	assumpsit	NOUN
ftr-431	1634	47	line	line	NOUN
ftr-431	1634	48	of	of	ADP
ftr-431	1634	49	reasoning	reasoning	NOUN
ftr-431	1634	50	might	might	AUX
ftr-431	1634	51	allow	allow	VERB
ftr-431	1634	52	the	the	DET
ftr-431	1634	53	irs	irs	PROPN
ftr-431	1634	54	to	to	PART
ftr-431	1634	55	raise	raise	VERB
ftr-431	1634	56	the	the	DET
ftr-431	1634	57	defense	defense	NOUN
ftr-431	1634	58	of	of	ADP
ftr-431	1634	59	equitable	equitable	ADJ
ftr-431	1634	60	recoupment	recoupment	NOUN
ftr-431	1634	61	.	.	PUNCT
ftr-431	1635	1	unfortunately	unfortunately	ADV
ftr-431	1635	2	,	,	PUNCT
ftr-431	1635	3	in	in	ADP
ftr-431	1635	4	each	each	PRON
ftr-431	1635	5	of	of	ADP
ftr-431	1635	6	the	the	DET
ftr-431	1635	7	four	four	NUM
ftr-431	1635	8	recent	recent	ADJ
ftr-431	1635	9	cases	case	NOUN
ftr-431	1635	10	in	in	ADP
ftr-431	1635	11	which	which	PRON
ftr-431	1635	12	the	the	DET
ftr-431	1635	13	tax	tax	NOUN
ftr-431	1635	14	court	court	NOUN
ftr-431	1635	15	applied	apply	VERB
ftr-431	1635	16	equitable	equitable	ADJ
ftr-431	1635	17	recoupment	recoupment	NOUN
ftr-431	1635	18	,	,	PUNCT
ftr-431	1635	19	the	the	DET
ftr-431	1635	20	taxpayer	taxpayer	NOUN
ftr-431	1635	21	had	have	AUX
ftr-431	1635	22	not	not	PART
ftr-431	1635	23	made	make	VERB
ftr-431	1635	24	an	an	DET
ftr-431	1635	25	overpayment	overpayment	ADJ
ftr-431	1635	26	claim	claim	NOUN
ftr-431	1635	27	.	.	PUNCT
ftr-431	1636	1	the	the	DET
ftr-431	1636	2	cases	case	NOUN
ftr-431	1636	3	were	be	AUX
ftr-431	1636	4	deficiency	deficiency	NOUN
ftr-431	1636	5	cases	case	NOUN
ftr-431	1636	6	before	before	ADP
ftr-431	1636	7	the	the	DET
ftr-431	1636	8	tax	tax	NOUN
ftr-431	1636	9	court	court	NOUN
ftr-431	1636	10	;	;	PUNCT
ftr-431	1636	11	overpayments406	overpayments406	PROPN
ftr-431	1636	12	403	403	PROPN
ftr-431	1636	13	.	.	PUNCT
ftr-431	1637	1	estate	estate	NOUN
ftr-431	1637	2	of	of	ADP
ftr-431	1637	3	mueller	mueller	PROPN
ftr-431	1637	4	v.	v.	PROPN
ftr-431	1637	5	commissioner	commissioner	PROPN
ftr-431	1637	6	,	,	PUNCT
ftr-431	1637	7	101	101	NUM
ftr-431	1637	8	t.c	t.c	PROPN
ftr-431	1637	9	.	.	PROPN
ftr-431	1637	10	551	551	NUM
ftr-431	1637	11	,	,	PUNCT
ftr-431	1637	12	566	566	NUM
ftr-431	1637	13	n.2	n.2	SYM
ftr-431	1637	14	(	(	PUNCT
ftr-431	1637	15	1993	1993	NUM
ftr-431	1637	16	)	)	PUNCT
ftr-431	1637	17	(	(	PUNCT
ftr-431	1637	18	citing	cite	VERB
ftr-431	1637	19	black	black	PROPN
ftr-431	1637	20	’s	’s	PART
ftr-431	1637	21	law	law	NOUN
ftr-431	1637	22	dictionary	dictionary	NOUN
ftr-431	1637	23	112	112	NUM
ftr-431	1637	24	(	(	PUNCT
ftr-431	1637	25	5th	5th	ADJ
ftr-431	1637	26	ed	ed	NOUN
ftr-431	1637	27	.	.	PROPN
ftr-431	1637	28	1979	1979	NUM
ftr-431	1637	29	)	)	PUNCT
ftr-431	1637	30	)	)	PUNCT
ftr-431	1637	31	.	.	PUNCT
ftr-431	1638	1	because	because	SCONJ
ftr-431	1638	2	in	in	ADP
ftr-431	1638	3	an	an	DET
ftr-431	1638	4	assumpsit	assumpsit	NOUN
ftr-431	1638	5	action	action	NOUN
ftr-431	1638	6	“	"	PUNCT
ftr-431	1638	7	the	the	DET
ftr-431	1638	8	plaintiff	plaintiff	NOUN
ftr-431	1638	9	must	must	AUX
ftr-431	1638	10	recover	recover	VERB
ftr-431	1638	11	by	by	ADP
ftr-431	1638	12	virtue	virtue	NOUN
ftr-431	1638	13	of	of	ADP
ftr-431	1638	14	a	a	DET
ftr-431	1638	15	right	right	NOUN
ftr-431	1638	16	measured	measure	VERB
ftr-431	1638	17	by	by	ADP
ftr-431	1638	18	equitable	equitable	ADJ
ftr-431	1638	19	standards	standard	NOUN
ftr-431	1638	20	,	,	PUNCT
ftr-431	1638	21	it	it	PRON
ftr-431	1638	22	follows	follow	VERB
ftr-431	1638	23	that	that	SCONJ
ftr-431	1638	24	it	it	PRON
ftr-431	1638	25	is	be	AUX
ftr-431	1638	26	open	open	ADJ
ftr-431	1638	27	to	to	ADP
ftr-431	1638	28	the	the	DET
ftr-431	1638	29	defendant	defendant	NOUN
ftr-431	1638	30	to	to	PART
ftr-431	1638	31	show	show	VERB
ftr-431	1638	32	any	any	DET
ftr-431	1638	33	state	state	NOUN
ftr-431	1638	34	of	of	ADP
ftr-431	1638	35	facts	fact	NOUN
ftr-431	1638	36	which	which	PRON
ftr-431	1638	37	,	,	PUNCT
ftr-431	1638	38	according	accord	VERB
ftr-431	1638	39	to	to	ADP
ftr-431	1638	40	those	those	DET
ftr-431	1638	41	standards	standard	NOUN
ftr-431	1638	42	,	,	PUNCT
ftr-431	1638	43	would	would	AUX
ftr-431	1638	44	deny	deny	VERB
ftr-431	1638	45	the	the	DET
ftr-431	1638	46	right	right	NOUN
ftr-431	1638	47	.	.	PUNCT
ftr-431	1638	48	.	.	PUNCT
ftr-431	1638	49	.	.	PUNCT
ftr-431	1638	50	.	.	PUNCT
ftr-431	1638	51	”	"	PUNCT
ftr-431	1639	1	stone	stone	NOUN
ftr-431	1639	2	,	,	PUNCT
ftr-431	1639	3	301	301	NUM
ftr-431	1639	4	u.s	u.s	PROPN
ftr-431	1639	5	.	.	PROPN
ftr-431	1639	6	at	at	ADP
ftr-431	1639	7	535	535	NUM
ftr-431	1639	8	.	.	PUNCT
ftr-431	1639	9	404	404	NUM
ftr-431	1639	10	.	.	PUNCT
ftr-431	1640	1	erickson	erickson	PROPN
ftr-431	1640	2	v.	v.	PROPN
ftr-431	1640	3	united	united	PROPN
ftr-431	1640	4	states	states	PROPN
ftr-431	1640	5	,	,	PUNCT
ftr-431	1640	6	309	309	NUM
ftr-431	1640	7	f.2d	f.2d	NOUN
ftr-431	1640	8	760	760	NUM
ftr-431	1640	9	,	,	PUNCT
ftr-431	1640	10	763	763	NUM
ftr-431	1640	11	(	(	PUNCT
ftr-431	1640	12	ct	ct	PROPN
ftr-431	1640	13	.	.	PUNCT
ftr-431	1640	14	cl	cl	NOUN
ftr-431	1640	15	.	.	PUNCT
ftr-431	1640	16	1962	1962	NUM
ftr-431	1640	17	)	)	PUNCT
ftr-431	1640	18	.	.	PUNCT
ftr-431	1641	1	cf	cf	NOUN
ftr-431	1641	2	.	.	PUNCT
ftr-431	1642	1	steuerwald	steuerwald	PROPN
ftr-431	1642	2	v.	v.	ADP
ftr-431	1642	3	richter	richter	PROPN
ftr-431	1642	4	,	,	PUNCT
ftr-431	1642	5	158	158	NUM
ftr-431	1642	6	wis	wis	NOUN
ftr-431	1642	7	.	.	PROPN
ftr-431	1643	1	597	597	NUM
ftr-431	1643	2	,	,	PUNCT
ftr-431	1643	3	604	604	NUM
ftr-431	1643	4	(	(	PUNCT
ftr-431	1643	5	1914	1914	NUM
ftr-431	1643	6	)	)	PUNCT
ftr-431	1643	7	(	(	PUNCT
ftr-431	1643	8	i	i	PRON
ftr-431	1643	9	would	would	AUX
ftr-431	1643	10	not	not	PART
ftr-431	1643	11	speak	speak	VERB
ftr-431	1643	12	of	of	ADP
ftr-431	1643	13	the	the	DET
ftr-431	1643	14	right	right	NOUN
ftr-431	1643	15	to	to	ADP
ftr-431	1643	16	money	money	NOUN
ftr-431	1643	17	had	have	AUX
ftr-431	1643	18	and	and	CCONJ
ftr-431	1643	19	received	receive	VERB
ftr-431	1643	20	as	as	ADP
ftr-431	1643	21	an	an	DET
ftr-431	1643	22	equitable	equitable	ADJ
ftr-431	1643	23	right	right	NOUN
ftr-431	1643	24	,	,	PUNCT
ftr-431	1643	25	nor	nor	CCONJ
ftr-431	1643	26	of	of	ADP
ftr-431	1643	27	the	the	DET
ftr-431	1643	28	remedy	remedy	NOUN
ftr-431	1643	29	to	to	PART
ftr-431	1643	30	enforce	enforce	VERB
ftr-431	1643	31	it	it	PRON
ftr-431	1643	32	,	,	PUNCT
ftr-431	1643	33	as	as	SCONJ
ftr-431	1643	34	in	in	ADP
ftr-431	1643	35	its	its	PRON
ftr-431	1643	36	nature	nature	NOUN
ftr-431	1643	37	equitable	equitable	ADJ
ftr-431	1643	38	,	,	PUNCT
ftr-431	1643	39	nor	nor	CCONJ
ftr-431	1643	40	the	the	DET
ftr-431	1643	41	form	form	NOUN
ftr-431	1643	42	of	of	ADP
ftr-431	1643	43	the	the	DET
ftr-431	1643	44	action	action	NOUN
ftr-431	1643	45	as	as	ADP
ftr-431	1643	46	legal	legal	ADJ
ftr-431	1643	47	;	;	PUNCT
ftr-431	1643	48	but	but	CCONJ
ftr-431	1643	49	that	that	SCONJ
ftr-431	1643	50	the	the	DET
ftr-431	1643	51	primary	primary	ADJ
ftr-431	1643	52	right	right	NOUN
ftr-431	1643	53	is	be	AUX
ftr-431	1643	54	a	a	DET
ftr-431	1643	55	creation	creation	NOUN
ftr-431	1643	56	of	of	ADP
ftr-431	1643	57	equity	equity	NOUN
ftr-431	1643	58	,	,	PUNCT
ftr-431	1643	59	the	the	DET
ftr-431	1643	60	right	right	NOUN
ftr-431	1643	61	to	to	PART
ftr-431	1643	62	enforce	enforce	VERB
ftr-431	1643	63	it	it	PRON
ftr-431	1643	64	is	be	AUX
ftr-431	1643	65	a	a	DET
ftr-431	1643	66	legal	legal	ADJ
ftr-431	1643	67	right	right	NOUN
ftr-431	1643	68	the	the	DET
ftr-431	1643	69	same	same	ADJ
ftr-431	1643	70	as	as	ADP
ftr-431	1643	71	in	in	ADP
ftr-431	1643	72	case	case	NOUN
ftr-431	1643	73	of	of	ADP
ftr-431	1643	74	any	any	DET
ftr-431	1643	75	other	other	ADJ
ftr-431	1643	76	legal	legal	ADJ
ftr-431	1643	77	obligation	obligation	NOUN
ftr-431	1643	78	.	.	PUNCT
ftr-431	1643	79	.	.	PUNCT
ftr-431	1643	80	.	.	PUNCT
ftr-431	1643	81	.	.	PUNCT
ftr-431	1643	82	”	"	PUNCT
ftr-431	1643	83	)	)	PUNCT
ftr-431	1643	84	.	.	PUNCT
ftr-431	1644	1	currently	currently	ADV
ftr-431	1644	2	,	,	PUNCT
ftr-431	1644	3	the	the	DET
ftr-431	1644	4	right	right	NOUN
ftr-431	1644	5	to	to	ADP
ftr-431	1644	6	a	a	DET
ftr-431	1644	7	trial	trial	NOUN
ftr-431	1644	8	by	by	ADP
ftr-431	1644	9	jury	jury	NOUN
ftr-431	1644	10	in	in	ADP
ftr-431	1644	11	tax	tax	NOUN
ftr-431	1644	12	refund	refund	NOUN
ftr-431	1644	13	suits	suit	NOUN
ftr-431	1644	14	in	in	ADP
ftr-431	1644	15	the	the	DET
ftr-431	1644	16	district	district	NOUN
ftr-431	1644	17	courts	court	NOUN
ftr-431	1644	18	is	be	AUX
ftr-431	1644	19	provided	provide	VERB
ftr-431	1644	20	by	by	ADP
ftr-431	1644	21	statute	statute	PROPN
ftr-431	1644	22	.	.	PUNCT
ftr-431	1645	1	see	see	VERB
ftr-431	1645	2	28	28	NUM
ftr-431	1645	3	u.s.c	u.s.c	ADJ
ftr-431	1645	4	.	.	PUNCT
ftr-431	1646	1	§	§	PROPN
ftr-431	1646	2	§	§	PROPN
ftr-431	1646	3	1346(a)(1	1346(a)(1	NUM
ftr-431	1646	4	)	)	PUNCT
ftr-431	1646	5	,	,	PUNCT
ftr-431	1646	6	2402	2402	NUM
ftr-431	1646	7	.	.	PUNCT
ftr-431	1647	1	the	the	DET
ftr-431	1647	2	seventh	seventh	ADJ
ftr-431	1647	3	amendment	amendment	NOUN
ftr-431	1647	4	guarantees	guarantee	VERB
ftr-431	1647	5	the	the	DET
ftr-431	1647	6	right	right	NOUN
ftr-431	1647	7	to	to	ADP
ftr-431	1647	8	a	a	DET
ftr-431	1647	9	jury	jury	NOUN
ftr-431	1647	10	trial	trial	NOUN
ftr-431	1647	11	“	"	PUNCT
ftr-431	1647	12	in	in	ADP
ftr-431	1647	13	suits	suit	NOUN
ftr-431	1647	14	at	at	ADP
ftr-431	1647	15	common	common	ADJ
ftr-431	1647	16	law	law	NOUN
ftr-431	1647	17	.	.	PUNCT
ftr-431	1647	18	”	"	PUNCT
ftr-431	1648	1	see	see	VERB
ftr-431	1648	2	u.s	u.s	PROPN
ftr-431	1648	3	.	.	PROPN
ftr-431	1648	4	const	const	PROPN
ftr-431	1648	5	.	.	PUNCT
ftr-431	1649	1	amend	amend	PROPN
ftr-431	1649	2	.	.	PUNCT
ftr-431	1650	1	vii	vii	PROPN
ftr-431	1650	2	.	.	PUNCT
ftr-431	1651	1	the	the	DET
ftr-431	1651	2	common	common	ADJ
ftr-431	1651	3	law	law	NOUN
ftr-431	1651	4	referenced	reference	VERB
ftr-431	1651	5	is	be	AUX
ftr-431	1651	6	that	that	PRON
ftr-431	1651	7	of	of	ADP
ftr-431	1651	8	england	england	PROPN
ftr-431	1651	9	as	as	ADP
ftr-431	1651	10	of	of	ADP
ftr-431	1651	11	1791	1791	NUM
ftr-431	1651	12	.	.	PUNCT
ftr-431	1652	1	baltimore	baltimore	PROPN
ftr-431	1652	2	&	&	CCONJ
ftr-431	1652	3	carolina	carolina	PROPN
ftr-431	1652	4	line	line	PROPN
ftr-431	1652	5	,	,	PUNCT
ftr-431	1652	6	inc	inc	PROPN
ftr-431	1652	7	.	.	PROPN
ftr-431	1653	1	v.	v.	PROPN
ftr-431	1653	2	redman	redman	PROPN
ftr-431	1653	3	,	,	PUNCT
ftr-431	1653	4	295	295	NUM
ftr-431	1653	5	u.s	u.s	PROPN
ftr-431	1653	6	.	.	PROPN
ftr-431	1653	7	654	654	NUM
ftr-431	1653	8	,	,	PUNCT
ftr-431	1653	9	657	657	NUM
ftr-431	1653	10	(	(	PUNCT
ftr-431	1653	11	1935	1935	NUM
ftr-431	1653	12	)	)	PUNCT
ftr-431	1653	13	.	.	PUNCT
ftr-431	1654	1	there	there	PRON
ftr-431	1654	2	is	be	VERB
ftr-431	1654	3	some	some	DET
ftr-431	1654	4	disagreement	disagreement	NOUN
ftr-431	1654	5	over	over	ADP
ftr-431	1654	6	whether	whether	SCONJ
ftr-431	1654	7	the	the	DET
ftr-431	1654	8	seventh	seventh	ADJ
ftr-431	1654	9	amendment	amendment	NOUN
ftr-431	1654	10	protects	protect	VERB
ftr-431	1654	11	the	the	DET
ftr-431	1654	12	right	right	NOUN
ftr-431	1654	13	to	to	ADP
ftr-431	1654	14	trial	trial	NOUN
ftr-431	1654	15	by	by	ADP
ftr-431	1654	16	jury	jury	NOUN
ftr-431	1654	17	in	in	ADP
ftr-431	1654	18	a	a	DET
ftr-431	1654	19	tax	tax	NOUN
ftr-431	1654	20	refund	refund	NOUN
ftr-431	1654	21	suit	suit	NOUN
ftr-431	1654	22	.	.	PUNCT
ftr-431	1655	1	compare	compare	VERB
ftr-431	1655	2	beard	beard	PROPN
ftr-431	1655	3	v.	v.	PROPN
ftr-431	1655	4	commissioner	commissioner	PROPN
ftr-431	1655	5	,	,	PUNCT
ftr-431	1655	6	99	99	NUM
ftr-431	1655	7	-	-	SYM
ftr-431	1655	8	2	2	NUM
ftr-431	1655	9	u.s	u.s	PROPN
ftr-431	1655	10	.	.	PROPN
ftr-431	1655	11	tax	tax	PROPN
ftr-431	1655	12	cas	cas	PROPN
ftr-431	1655	13	.	.	PUNCT
ftr-431	1656	1	(	(	PUNCT
ftr-431	1656	2	cch	cch	PROPN
ftr-431	1656	3	)	)	PUNCT
ftr-431	1656	4	¶	¶	PROPN
ftr-431	1656	5	50,677	50,677	NUM
ftr-431	1656	6	,	,	PUNCT
ftr-431	1656	7	84	84	NUM
ftr-431	1656	8	a.f.t.r	a.f.t.r	PROPN
ftr-431	1656	9	.	.	PUNCT
ftr-431	1657	1	2d	2d	PROPN
ftr-431	1657	2	99	99	NUM
ftr-431	1657	3	-	-	SYM
ftr-431	1657	4	5058	5058	NUM
ftr-431	1657	5	(	(	PUNCT
ftr-431	1657	6	6th	6th	ADJ
ftr-431	1657	7	cir	cir	NOUN
ftr-431	1657	8	.	.	PROPN
ftr-431	1657	9	1999	1999	NUM
ftr-431	1657	10	)	)	PUNCT
ftr-431	1658	1	(	(	PUNCT
ftr-431	1658	2	finding	find	VERB
ftr-431	1658	3	no	no	DET
ftr-431	1658	4	such	such	ADJ
ftr-431	1658	5	right	right	NOUN
ftr-431	1658	6	because	because	SCONJ
ftr-431	1658	7	“	"	PUNCT
ftr-431	1658	8	no	no	DET
ftr-431	1658	9	right	right	NOUN
ftr-431	1658	10	of	of	ADP
ftr-431	1658	11	action	action	NOUN
ftr-431	1658	12	at	at	ADP
ftr-431	1658	13	common	common	ADJ
ftr-431	1658	14	law	law	NOUN
ftr-431	1658	15	existed	exist	VERB
ftr-431	1658	16	against	against	ADP
ftr-431	1658	17	a	a	DET
ftr-431	1658	18	sovereign	sovereign	NOUN
ftr-431	1658	19	.	.	PUNCT
ftr-431	1658	20	”	"	PUNCT
ftr-431	1658	21	)	)	PUNCT
ftr-431	1658	22	with	with	ADP
ftr-431	1658	23	united	united	PROPN
ftr-431	1658	24	states	states	PROPN
ftr-431	1658	25	v.	v.	ADP
ftr-431	1658	26	new	new	PROPN
ftr-431	1658	27	mexico	mexico	PROPN
ftr-431	1658	28	,	,	PUNCT
ftr-431	1658	29	642	642	NUM
ftr-431	1658	30	f.2d	f.2d	ADP
ftr-431	1658	31	397	397	NUM
ftr-431	1658	32	,	,	PUNCT
ftr-431	1658	33	401	401	NUM
ftr-431	1658	34	(	(	PUNCT
ftr-431	1658	35	10th	10th	ADJ
ftr-431	1658	36	cir	cir	NOUN
ftr-431	1658	37	.	.	PROPN
ftr-431	1658	38	1981	1981	NUM
ftr-431	1658	39	)	)	PUNCT
ftr-431	1658	40	(	(	PUNCT
ftr-431	1658	41	reviewing	review	VERB
ftr-431	1658	42	legislative	legislative	ADJ
ftr-431	1658	43	history	history	NOUN
ftr-431	1658	44	of	of	ADP
ftr-431	1658	45	28	28	NUM
ftr-431	1658	46	u.s.c	u.s.c	ADJ
ftr-431	1658	47	.	.	PUNCT
ftr-431	1659	1	§	§	PROPN
ftr-431	1659	2	2402	2402	NUM
ftr-431	1659	3	to	to	PART
ftr-431	1659	4	find	find	VERB
ftr-431	1659	5	that	that	SCONJ
ftr-431	1659	6	“	"	PUNCT
ftr-431	1659	7	the	the	DET
ftr-431	1659	8	1954	1954	NUM
ftr-431	1659	9	congressional	congressional	ADJ
ftr-431	1659	10	action	action	NOUN
ftr-431	1659	11	is	be	AUX
ftr-431	1659	12	a	a	DET
ftr-431	1659	13	reaffirmation	reaffirmation	NOUN
ftr-431	1659	14	of	of	ADP
ftr-431	1659	15	the	the	DET
ftr-431	1659	16	common	common	ADJ
ftr-431	1659	17	law	law	NOUN
ftr-431	1659	18	recognition	recognition	NOUN
ftr-431	1659	19	of	of	ADP
ftr-431	1659	20	the	the	DET
ftr-431	1659	21	right	right	NOUN
ftr-431	1659	22	to	to	PART
ftr-431	1659	23	jury	jury	VERB
ftr-431	1659	24	trial	trial	NOUN
ftr-431	1659	25	.	.	PUNCT
ftr-431	1659	26	”	"	PUNCT
ftr-431	1659	27	)	)	PUNCT
ftr-431	1659	28	;	;	PUNCT
ftr-431	1659	29	cf	cf	X
ftr-431	1659	30	.	.	PUNCT
ftr-431	1660	1	wickwire	wickwire	NOUN
ftr-431	1660	2	v.	v.	ADP
ftr-431	1660	3	reineke	reineke	ADJ
ftr-431	1660	4	,	,	PUNCT
ftr-431	1660	5	275	275	NUM
ftr-431	1660	6	u.s	u.s	PROPN
ftr-431	1660	7	.	.	PROPN
ftr-431	1660	8	101	101	NUM
ftr-431	1660	9	,	,	PUNCT
ftr-431	1660	10	105	105	NUM
ftr-431	1660	11	.	.	PUNCT
ftr-431	1661	1	however	however	ADV
ftr-431	1661	2	,	,	PUNCT
ftr-431	1661	3	in	in	ADP
ftr-431	1661	4	neither	neither	DET
ftr-431	1661	5	case	case	NOUN
ftr-431	1661	6	did	do	AUX
ftr-431	1661	7	the	the	DET
ftr-431	1661	8	courts	court	NOUN
ftr-431	1661	9	contrast	contrast	VERB
ftr-431	1661	10	common	common	ADJ
ftr-431	1661	11	law	law	NOUN
ftr-431	1661	12	rights	right	NOUN
ftr-431	1661	13	with	with	ADP
ftr-431	1661	14	rights	right	NOUN
ftr-431	1661	15	in	in	ADP
ftr-431	1661	16	equity	equity	NOUN
ftr-431	1661	17	.	.	PUNCT
ftr-431	1662	1	405	405	NUM
ftr-431	1662	2	.	.	PUNCT
ftr-431	1663	1	for	for	ADP
ftr-431	1663	2	example	example	NOUN
ftr-431	1663	3	,	,	PUNCT
ftr-431	1663	4	if	if	SCONJ
ftr-431	1663	5	,	,	PUNCT
ftr-431	1663	6	in	in	ADP
ftr-431	1663	7	year	year	NOUN
ftr-431	1663	8	5	5	NUM
ftr-431	1663	9	,	,	PUNCT
ftr-431	1663	10	a	a	DET
ftr-431	1663	11	taxpayer	taxpayer	NOUN
ftr-431	1663	12	timely	timely	ADV
ftr-431	1663	13	seeks	seek	VERB
ftr-431	1663	14	a	a	DET
ftr-431	1663	15	refund	refund	NOUN
ftr-431	1663	16	for	for	ADP
ftr-431	1663	17	year	year	NOUN
ftr-431	1663	18	2	2	NUM
ftr-431	1663	19	,	,	PUNCT
ftr-431	1663	20	the	the	DET
ftr-431	1663	21	taxpayer	taxpayer	NOUN
ftr-431	1663	22	’s	’s	PART
ftr-431	1663	23	equitable	equitable	ADJ
ftr-431	1663	24	right	right	ADJ
ftr-431	1663	25	“	"	PUNCT
ftr-431	1663	26	ex	ex	X
ftr-431	1663	27	aequo	aequo	PROPN
ftr-431	1663	28	et	et	X
ftr-431	1663	29	bono	bono	X
ftr-431	1663	30	”	"	PUNCT
ftr-431	1663	31	to	to	ADP
ftr-431	1663	32	the	the	DET
ftr-431	1663	33	refund	refund	NOUN
ftr-431	1663	34	should	should	AUX
ftr-431	1663	35	be	be	AUX
ftr-431	1663	36	lost	lose	VERB
ftr-431	1663	37	if	if	SCONJ
ftr-431	1663	38	the	the	DET
ftr-431	1663	39	taxpayer	taxpayer	NOUN
ftr-431	1663	40	has	have	VERB
ftr-431	1663	41	a	a	DET
ftr-431	1663	42	deficiency	deficiency	NOUN
ftr-431	1663	43	for	for	ADP
ftr-431	1663	44	year	year	NOUN
ftr-431	1663	45	1	1	NUM
ftr-431	1663	46	that	that	PRON
ftr-431	1663	47	is	be	AUX
ftr-431	1663	48	barred	bar	VERB
ftr-431	1663	49	by	by	ADP
ftr-431	1663	50	the	the	DET
ftr-431	1663	51	statute	statute	NOUN
ftr-431	1663	52	of	of	ADP
ftr-431	1663	53	limitations	limitation	NOUN
ftr-431	1663	54	on	on	ADP
ftr-431	1663	55	assessment	assessment	NOUN
ftr-431	1663	56	.	.	PUNCT
ftr-431	1664	1	although	although	SCONJ
ftr-431	1664	2	the	the	DET
ftr-431	1664	3	statute	statute	NOUN
ftr-431	1664	4	of	of	ADP
ftr-431	1664	5	limitations	limitation	NOUN
ftr-431	1664	6	on	on	ADP
ftr-431	1664	7	assessment	assessment	NOUN
ftr-431	1664	8	bars	bar	VERB
ftr-431	1664	9	the	the	DET
ftr-431	1664	10	government	government	NOUN
ftr-431	1664	11	from	from	ADP
ftr-431	1664	12	pursuing	pursue	VERB
ftr-431	1664	13	the	the	DET
ftr-431	1664	14	year	year	NOUN
ftr-431	1664	15	1	1	NUM
ftr-431	1664	16	tax	tax	NOUN
ftr-431	1664	17	deficiency	deficiency	NOUN
ftr-431	1664	18	,	,	PUNCT
ftr-431	1664	19	the	the	DET
ftr-431	1664	20	presence	presence	NOUN
ftr-431	1664	21	of	of	ADP
ftr-431	1664	22	that	that	DET
ftr-431	1664	23	deficiency	deficiency	NOUN
ftr-431	1664	24	would	would	AUX
ftr-431	1664	25	render	render	VERB
ftr-431	1664	26	it	it	PRON
ftr-431	1664	27	inequitable	inequitable	ADJ
ftr-431	1664	28	for	for	SCONJ
ftr-431	1664	29	the	the	DET
ftr-431	1664	30	taxpayer	taxpayer	NOUN
ftr-431	1664	31	to	to	PART
ftr-431	1664	32	collect	collect	VERB
ftr-431	1664	33	a	a	DET
ftr-431	1664	34	refund	refund	NOUN
ftr-431	1664	35	from	from	ADP
ftr-431	1664	36	the	the	DET
ftr-431	1664	37	government	government	NOUN
ftr-431	1664	38	.	.	PUNCT
ftr-431	1665	1	406	406	NUM
ftr-431	1665	2	.	.	PUNCT
ftr-431	1666	1	see	see	VERB
ftr-431	1666	2	supra	supra	PROPN
ftr-431	1666	3	notes	note	VERB
ftr-431	1666	4	160	160	NUM
ftr-431	1666	5	-	-	SYM
ftr-431	1666	6	233	233	NUM
ftr-431	1666	7	and	and	CCONJ
ftr-431	1666	8	accompanying	accompany	VERB
ftr-431	1666	9	text	text	NOUN
ftr-431	1666	10	,	,	PUNCT
ftr-431	1666	11	(	(	PUNCT
ftr-431	1666	12	discussing	discuss	VERB
ftr-431	1666	13	mueller	mueller	PROPN
ftr-431	1666	14	,	,	PUNCT
ftr-431	1666	15	orenstein	orenstein	PROPN
ftr-431	1666	16	,	,	PUNCT
ftr-431	1666	17	bartels	bartel	NOUN
ftr-431	1666	18	,	,	PUNCT
ftr-431	1666	19	and	and	CCONJ
ftr-431	1666	20	branson	branson	NOUN
ftr-431	1666	21	,	,	PUNCT
ftr-431	1666	22	all	all	DET
ftr-431	1666	23	deficiency	deficiency	NOUN
ftr-431	1666	24	cases	case	NOUN
ftr-431	1666	25	)	)	PUNCT
ftr-431	1666	26	.	.	PUNCT
ftr-431	1667	1	410	410	NUM
ftr-431	1667	2	florida	florida	PROPN
ftr-431	1667	3	tax	tax	NOUN
ftr-431	1667	4	review	review	NOUN
ftr-431	1668	1	[	[	X
ftr-431	1668	2	vol	vol	NOUN
ftr-431	1668	3	.	.	PUNCT
ftr-431	1668	4	5:5	5:5	NUM
ftr-431	1668	5	arose	arise	VERB
ftr-431	1668	6	with	with	ADP
ftr-431	1668	7	respect	respect	NOUN
ftr-431	1668	8	to	to	ADP
ftr-431	1668	9	related	relate	VERB
ftr-431	1668	10	transaction	transaction	NOUN
ftr-431	1668	11	in	in	ADP
ftr-431	1668	12	a	a	DET
ftr-431	1668	13	barred	barred	ADJ
ftr-431	1668	14	year	year	NOUN
ftr-431	1668	15	only	only	ADV
ftr-431	1668	16	after	after	SCONJ
ftr-431	1668	17	the	the	DET
ftr-431	1668	18	tax	tax	NOUN
ftr-431	1668	19	court	court	NOUN
ftr-431	1668	20	had	have	AUX
ftr-431	1668	21	decided	decide	VERB
ftr-431	1668	22	the	the	DET
ftr-431	1668	23	deficiency	deficiency	NOUN
ftr-431	1668	24	issues	issue	NOUN
ftr-431	1668	25	.	.	PUNCT
ftr-431	1669	1	in	in	ADP
ftr-431	1669	2	each	each	DET
ftr-431	1669	3	case	case	NOUN
ftr-431	1669	4	,	,	PUNCT
ftr-431	1669	5	the	the	DET
ftr-431	1669	6	taxpayers	taxpayer	NOUN
ftr-431	1669	7	could	could	AUX
ftr-431	1669	8	not407	not407	VERB
ftr-431	1669	9	make	make	VERB
ftr-431	1669	10	an	an	DET
ftr-431	1669	11	overpayment	overpayment	ADJ
ftr-431	1669	12	claim	claim	NOUN
ftr-431	1669	13	because	because	SCONJ
ftr-431	1669	14	of	of	ADP
ftr-431	1669	15	the	the	DET
ftr-431	1669	16	bar	bar	NOUN
ftr-431	1669	17	of	of	ADP
ftr-431	1669	18	the	the	DET
ftr-431	1669	19	statute	statute	NOUN
ftr-431	1669	20	of	of	ADP
ftr-431	1669	21	limitations	limitation	NOUN
ftr-431	1669	22	on	on	ADP
ftr-431	1669	23	refund	refund	NOUN
ftr-431	1669	24	claims	claim	NOUN
ftr-431	1669	25	.	.	PUNCT
ftr-431	1670	1	although	although	SCONJ
ftr-431	1670	2	the	the	DET
ftr-431	1670	3	tax	tax	NOUN
ftr-431	1670	4	court	court	NOUN
ftr-431	1670	5	can	can	AUX
ftr-431	1670	6	consider	consider	VERB
ftr-431	1670	7	tax	tax	NOUN
ftr-431	1670	8	years	year	NOUN
ftr-431	1670	9	not	not	PART
ftr-431	1670	10	before	before	ADP
ftr-431	1670	11	it408	it408	PROPN
ftr-431	1670	12	in	in	ADP
ftr-431	1670	13	order	order	NOUN
ftr-431	1670	14	to	to	PART
ftr-431	1670	15	redetermine	redetermine	VERB
ftr-431	1670	16	the	the	DET
ftr-431	1670	17	tax	tax	NOUN
ftr-431	1670	18	deficiency	deficiency	NOUN
ftr-431	1670	19	for	for	ADP
ftr-431	1670	20	the	the	DET
ftr-431	1670	21	tax	tax	NOUN
ftr-431	1670	22	year	year	NOUN
ftr-431	1670	23	that	that	PRON
ftr-431	1670	24	is	be	AUX
ftr-431	1670	25	before	before	ADP
ftr-431	1670	26	it,409	it,409	NOUN
ftr-431	1670	27	that	that	PRON
ftr-431	1670	28	is	be	AUX
ftr-431	1670	29	not	not	PART
ftr-431	1670	30	what	what	PRON
ftr-431	1670	31	the	the	DET
ftr-431	1670	32	tax	tax	NOUN
ftr-431	1670	33	court	court	NOUN
ftr-431	1670	34	did	do	VERB
ftr-431	1670	35	in	in	ADP
ftr-431	1670	36	these	these	DET
ftr-431	1670	37	cases	case	NOUN
ftr-431	1670	38	.	.	PUNCT
ftr-431	1671	1	the	the	DET
ftr-431	1671	2	court	court	NOUN
ftr-431	1671	3	did	do	AUX
ftr-431	1671	4	not	not	PART
ftr-431	1671	5	need	need	VERB
ftr-431	1671	6	to	to	PART
ftr-431	1671	7	consider	consider	VERB
ftr-431	1671	8	other	other	ADJ
ftr-431	1671	9	tax	tax	NOUN
ftr-431	1671	10	years	year	NOUN
ftr-431	1671	11	or	or	CCONJ
ftr-431	1671	12	other	other	ADJ
ftr-431	1671	13	taxes	taxis	NOUN
ftr-431	1671	14	in	in	ADP
ftr-431	1671	15	order	order	NOUN
ftr-431	1671	16	to	to	PART
ftr-431	1671	17	compute	compute	VERB
ftr-431	1671	18	the	the	DET
ftr-431	1671	19	amount	amount	NOUN
ftr-431	1671	20	of	of	ADP
ftr-431	1671	21	the	the	DET
ftr-431	1671	22	deficiency	deficiency	NOUN
ftr-431	1671	23	in	in	ADP
ftr-431	1671	24	the	the	DET
ftr-431	1671	25	years	year	NOUN
ftr-431	1671	26	before	before	ADP
ftr-431	1671	27	it	it	PRON
ftr-431	1671	28	.	.	PUNCT
ftr-431	1672	1	therefore	therefore	ADV
ftr-431	1672	2	,	,	PUNCT
ftr-431	1672	3	absent	absent	ADJ
ftr-431	1672	4	jurisdiction	jurisdiction	NOUN
ftr-431	1672	5	over	over	ADP
ftr-431	1672	6	the	the	DET
ftr-431	1672	7	other410	other410	PROPN
ftr-431	1672	8	taxes	taxis	NOUN
ftr-431	1672	9	and	and	CCONJ
ftr-431	1672	10	tax	tax	NOUN
ftr-431	1672	11	years	year	NOUN
ftr-431	1672	12	,	,	PUNCT
ftr-431	1672	13	it	it	PRON
ftr-431	1672	14	lacked	lack	VERB
ftr-431	1672	15	the	the	DET
ftr-431	1672	16	power	power	NOUN
ftr-431	1672	17	to	to	PART
ftr-431	1672	18	consider	consider	VERB
ftr-431	1672	19	the	the	DET
ftr-431	1672	20	equitable	equitable	ADJ
ftr-431	1672	21	recoupment	recoupment	NOUN
ftr-431	1672	22	claim	claim	NOUN
ftr-431	1672	23	.	.	PUNCT
ftr-431	1673	1	the	the	DET
ftr-431	1673	2	statute	statute	NOUN
ftr-431	1673	3	of	of	ADP
ftr-431	1673	4	limitations	limitation	NOUN
ftr-431	1673	5	on	on	ADP
ftr-431	1673	6	refund	refund	NOUN
ftr-431	1673	7	claims	claim	NOUN
ftr-431	1673	8	is	be	AUX
ftr-431	1673	9	apparently	apparently	ADV
ftr-431	1673	10	a	a	DET
ftr-431	1673	11	jurisdictional	jurisdictional	ADJ
ftr-431	1673	12	bar	bar	NOUN
ftr-431	1673	13	;	;	PUNCT
ftr-431	1673	14	section	section	NOUN
ftr-431	1673	15	6512(b)(1	6512(b)(1	NOUN
ftr-431	1673	16	)	)	PUNCT
ftr-431	1673	17	provides	provide	VERB
ftr-431	1673	18	:	:	PUNCT
ftr-431	1673	19	except	except	SCONJ
ftr-431	1673	20	as	as	SCONJ
ftr-431	1673	21	provided	provide	VERB
ftr-431	1673	22	by	by	ADP
ftr-431	1673	23	paragraph	paragraph	NOUN
ftr-431	1673	24	(	(	PUNCT
ftr-431	1673	25	3	3	NUM
ftr-431	1673	26	)	)	PUNCT
ftr-431	1673	27	and	and	CCONJ
ftr-431	1673	28	by	by	ADP
ftr-431	1673	29	section	section	NOUN
ftr-431	1673	30	7463	7463	NUM
ftr-431	1673	31	,	,	PUNCT
ftr-431	1673	32	if	if	SCONJ
ftr-431	1673	33	the	the	DET
ftr-431	1673	34	tax	tax	NOUN
ftr-431	1673	35	court	court	NOUN
ftr-431	1673	36	finds	find	VERB
ftr-431	1673	37	that	that	SCONJ
ftr-431	1673	38	there	there	PRON
ftr-431	1673	39	is	be	VERB
ftr-431	1673	40	no	no	DET
ftr-431	1673	41	deficiency	deficiency	NOUN
ftr-431	1673	42	and	and	CCONJ
ftr-431	1673	43	further	far	ADV
ftr-431	1673	44	finds	find	VERB
ftr-431	1673	45	that	that	SCONJ
ftr-431	1673	46	the	the	DET
ftr-431	1673	47	taxpayer	taxpayer	NOUN
ftr-431	1673	48	has	have	AUX
ftr-431	1673	49	made	make	VERB
ftr-431	1673	50	an	an	DET
ftr-431	1673	51	overpayment	overpayment	NOUN
ftr-431	1673	52	of	of	ADP
ftr-431	1673	53	income	income	NOUN
ftr-431	1673	54	tax	tax	NOUN
ftr-431	1673	55	for	for	ADP
ftr-431	1673	56	the	the	DET
ftr-431	1673	57	same	same	ADJ
ftr-431	1673	58	taxable	taxable	ADJ
ftr-431	1673	59	year	year	NOUN
ftr-431	1673	60	,	,	PUNCT
ftr-431	1673	61	of	of	ADP
ftr-431	1673	62	gift	gift	NOUN
ftr-431	1673	63	tax	tax	NOUN
ftr-431	1673	64	for	for	ADP
ftr-431	1673	65	the	the	DET
ftr-431	1673	66	same	same	ADJ
ftr-431	1673	67	calendar	calendar	NOUN
ftr-431	1673	68	year	year	NOUN
ftr-431	1673	69	or	or	CCONJ
ftr-431	1673	70	calendar	calendar	NOUN
ftr-431	1673	71	quarter	quarter	NOUN
ftr-431	1673	72	,	,	PUNCT
ftr-431	1673	73	of	of	ADP
ftr-431	1673	74	estate	estate	NOUN
ftr-431	1673	75	tax	tax	NOUN
ftr-431	1673	76	in	in	ADP
ftr-431	1673	77	respect	respect	NOUN
ftr-431	1673	78	of	of	ADP
ftr-431	1673	79	the	the	DET
ftr-431	1673	80	taxable	taxable	ADJ
ftr-431	1673	81	estate	estate	NOUN
ftr-431	1673	82	of	of	ADP
ftr-431	1673	83	the	the	DET
ftr-431	1673	84	same	same	ADJ
ftr-431	1673	85	decedent	decedent	NOUN
ftr-431	1673	86	,	,	PUNCT
ftr-431	1673	87	.	.	PUNCT
ftr-431	1673	88	.	.	PUNCT
ftr-431	1673	89	.	.	PUNCT
ftr-431	1674	1	the	the	DET
ftr-431	1674	2	tax	tax	NOUN
ftr-431	1674	3	court	court	NOUN
ftr-431	1674	4	shall	shall	AUX
ftr-431	1674	5	have	have	VERB
ftr-431	1674	6	jurisdiction	jurisdiction	NOUN
ftr-431	1674	7	to	to	PART
ftr-431	1674	8	determine	determine	VERB
ftr-431	1674	9	the	the	DET
ftr-431	1674	10	amount	amount	NOUN
ftr-431	1674	11	of	of	ADP
ftr-431	1674	12	such	such	ADJ
ftr-431	1674	13	overpayment	overpayment	NOUN
ftr-431	1674	14	,	,	PUNCT
ftr-431	1674	15	and	and	CCONJ
ftr-431	1674	16	such	such	ADJ
ftr-431	1674	17	amount	amount	NOUN
ftr-431	1674	18	shall	shall	AUX
ftr-431	1674	19	,	,	PUNCT
ftr-431	1674	20	when	when	SCONJ
ftr-431	1674	21	the	the	DET
ftr-431	1674	22	decision	decision	NOUN
ftr-431	1674	23	of	of	ADP
ftr-431	1674	24	the	the	DET
ftr-431	1674	25	tax	tax	NOUN
ftr-431	1674	26	court	court	NOUN
ftr-431	1674	27	has	have	AUX
ftr-431	1674	28	become	become	VERB
ftr-431	1674	29	final	final	ADJ
ftr-431	1674	30	,	,	PUNCT
ftr-431	1674	31	be	be	AUX
ftr-431	1674	32	credited	credit	VERB
ftr-431	1674	33	or	or	CCONJ
ftr-431	1674	34	refunded	refund	VERB
ftr-431	1674	35	to	to	ADP
ftr-431	1674	36	the	the	DET
ftr-431	1674	37	taxpayer.411	taxpayer.411	ADJ
ftr-431	1674	38	paragraph	paragraph	NOUN
ftr-431	1674	39	(	(	PUNCT
ftr-431	1674	40	3	3	NUM
ftr-431	1674	41	)	)	PUNCT
ftr-431	1674	42	of	of	ADP
ftr-431	1674	43	section	section	NOUN
ftr-431	1674	44	6512(b	6512(b	ADV
ftr-431	1674	45	)	)	PUNCT
ftr-431	1674	46	provides	provide	VERB
ftr-431	1674	47	limitations	limitation	NOUN
ftr-431	1674	48	on	on	ADP
ftr-431	1674	49	the	the	DET
ftr-431	1674	50	amount	amount	NOUN
ftr-431	1674	51	of	of	ADP
ftr-431	1674	52	credit	credit	NOUN
ftr-431	1674	53	or	or	CCONJ
ftr-431	1674	54	refund	refund	VERB
ftr-431	1674	55	to	to	PART
ftr-431	1674	56	be	be	AUX
ftr-431	1674	57	allowed	allow	VERB
ftr-431	1674	58	,	,	PUNCT
ftr-431	1674	59	requiring	require	VERB
ftr-431	1674	60	timeliness	timeliness	NOUN
ftr-431	1674	61	in	in	ADP
ftr-431	1674	62	order	order	NOUN
ftr-431	1674	63	for	for	ADP
ftr-431	1674	64	any	any	DET
ftr-431	1674	65	amount	amount	NOUN
ftr-431	1674	66	to	to	PART
ftr-431	1674	67	be	be	AUX
ftr-431	1674	68	refunded	refund	VERB
ftr-431	1674	69	or	or	CCONJ
ftr-431	1674	70	credited	credit	VERB
ftr-431	1674	71	.	.	PUNCT
ftr-431	1675	1	accordingly	accordingly	ADV
ftr-431	1675	2	,	,	PUNCT
ftr-431	1675	3	the	the	DET
ftr-431	1675	4	tax	tax	NOUN
ftr-431	1675	5	court	court	NOUN
ftr-431	1675	6	did	do	AUX
ftr-431	1675	7	not	not	PART
ftr-431	1675	8	have	have	VERB
ftr-431	1675	9	jurisdiction	jurisdiction	NOUN
ftr-431	1675	10	to412	to412	PROPN
ftr-431	1675	11	407	407	NUM
ftr-431	1675	12	.	.	PUNCT
ftr-431	1676	1	see	see	VERB
ftr-431	1676	2	supra	supra	PROPN
ftr-431	1676	3	notes	note	VERB
ftr-431	1676	4	160	160	NUM
ftr-431	1676	5	-	-	SYM
ftr-431	1676	6	233	233	NUM
ftr-431	1676	7	and	and	CCONJ
ftr-431	1676	8	accompanying	accompany	VERB
ftr-431	1676	9	text	text	NOUN
ftr-431	1676	10	.	.	PUNCT
ftr-431	1677	1	408	408	X
ftr-431	1677	2	.	.	PUNCT
ftr-431	1678	1	see	see	VERB
ftr-431	1678	2	supra	supra	PROPN
ftr-431	1678	3	notes	note	VERB
ftr-431	1678	4	160	160	NUM
ftr-431	1678	5	-	-	SYM
ftr-431	1678	6	233	233	NUM
ftr-431	1678	7	and	and	CCONJ
ftr-431	1678	8	accompanying	accompany	VERB
ftr-431	1678	9	text	text	NOUN
ftr-431	1678	10	;	;	PUNCT
ftr-431	1678	11	irc	irc	PROPN
ftr-431	1678	12	§	§	PROPN
ftr-431	1678	13	6512(b)(3	6512(b)(3	NOUN
ftr-431	1678	14	)	)	PUNCT
ftr-431	1678	15	.	.	PUNCT
ftr-431	1679	1	409	409	NUM
ftr-431	1679	2	.	.	PUNCT
ftr-431	1680	1	see	see	VERB
ftr-431	1680	2	irc	irc	PROPN
ftr-431	1680	3	§	§	PROPN
ftr-431	1680	4	6214(a	6214(a	PROPN
ftr-431	1680	5	)	)	PUNCT
ftr-431	1680	6	.	.	PUNCT
ftr-431	1681	1	410	410	NUM
ftr-431	1681	2	.	.	PUNCT
ftr-431	1681	3	see	see	VERB
ftr-431	1681	4	estate	estate	NOUN
ftr-431	1681	5	of	of	ADP
ftr-431	1681	6	mueller	mueller	PROPN
ftr-431	1681	7	,	,	PUNCT
ftr-431	1681	8	101	101	NUM
ftr-431	1681	9	t.c	t.c	PROPN
ftr-431	1681	10	.	.	PUNCT
ftr-431	1682	1	at	at	ADP
ftr-431	1682	2	566	566	NUM
ftr-431	1682	3	(	(	PUNCT
ftr-431	1682	4	tannenwald	tannenwald	NOUN
ftr-431	1682	5	,	,	PUNCT
ftr-431	1682	6	j.	j.	PROPN
ftr-431	1682	7	,	,	PUNCT
ftr-431	1682	8	dissenting	dissent	VERB
ftr-431	1682	9	)	)	PUNCT
ftr-431	1682	10	.	.	PUNCT
ftr-431	1683	1	411	411	NUM
ftr-431	1683	2	.	.	PUNCT
ftr-431	1684	1	irc	irc	PROPN
ftr-431	1684	2	§	§	PROPN
ftr-431	1684	3	6512(b)(1	6512(b)(1	NUM
ftr-431	1684	4	)	)	PUNCT
ftr-431	1684	5	(	(	PUNCT
ftr-431	1684	6	emphasis	emphasis	NOUN
ftr-431	1684	7	added	add	VERB
ftr-431	1684	8	)	)	PUNCT
ftr-431	1684	9	.	.	PUNCT
ftr-431	1685	1	412	412	NUM
ftr-431	1685	2	.	.	PUNCT
ftr-431	1685	3	see	see	VERB
ftr-431	1685	4	irc	irc	PROPN
ftr-431	1685	5	§	§	PROPN
ftr-431	1685	6	6512(b)(3	6512(b)(3	NOUN
ftr-431	1685	7	)	)	PUNCT
ftr-431	1685	8	.	.	PUNCT
ftr-431	1686	1	it	it	PRON
ftr-431	1686	2	provides	provide	VERB
ftr-431	1686	3	,	,	PUNCT
ftr-431	1686	4	in	in	ADP
ftr-431	1686	5	relevant	relevant	ADJ
ftr-431	1686	6	part	part	NOUN
ftr-431	1686	7	:	:	PUNCT
ftr-431	1686	8	(	(	PUNCT
ftr-431	1686	9	3	3	X
ftr-431	1686	10	)	)	PUNCT
ftr-431	1686	11	no	no	DET
ftr-431	1686	12	such	such	ADJ
ftr-431	1686	13	credit	credit	NOUN
ftr-431	1686	14	or	or	CCONJ
ftr-431	1686	15	refund	refund	NOUN
ftr-431	1686	16	shall	shall	AUX
ftr-431	1686	17	be	be	AUX
ftr-431	1686	18	allowed	allow	VERB
ftr-431	1686	19	or	or	CCONJ
ftr-431	1686	20	made	make	VERB
ftr-431	1686	21	of	of	ADP
ftr-431	1686	22	any	any	DET
ftr-431	1686	23	portion	portion	NOUN
ftr-431	1686	24	of	of	ADP
ftr-431	1686	25	the	the	DET
ftr-431	1686	26	tax	tax	NOUN
ftr-431	1686	27	unless	unless	SCONJ
ftr-431	1686	28	the	the	DET
ftr-431	1686	29	tax	tax	NOUN
ftr-431	1686	30	court	court	NOUN
ftr-431	1686	31	determines	determine	VERB
ftr-431	1686	32	as	as	ADP
ftr-431	1686	33	part	part	NOUN
ftr-431	1686	34	of	of	ADP
ftr-431	1686	35	its	its	PRON
ftr-431	1686	36	decision	decision	NOUN
ftr-431	1686	37	that	that	SCONJ
ftr-431	1686	38	such	such	ADJ
ftr-431	1686	39	portion	portion	NOUN
ftr-431	1686	40	was	be	AUX
ftr-431	1686	41	paid(a	paid(a	NOUN
ftr-431	1686	42	)	)	PUNCT
ftr-431	1686	43	after	after	ADP
ftr-431	1686	44	the	the	DET
ftr-431	1686	45	mailing	mailing	NOUN
ftr-431	1686	46	of	of	ADP
ftr-431	1686	47	the	the	DET
ftr-431	1686	48	notice	notice	NOUN
ftr-431	1686	49	of	of	ADP
ftr-431	1686	50	deficiency	deficiency	NOUN
ftr-431	1686	51	,	,	PUNCT
ftr-431	1686	52	(	(	PUNCT
ftr-431	1686	53	b	b	X
ftr-431	1686	54	)	)	PUNCT
ftr-431	1686	55	within	within	ADP
ftr-431	1686	56	the	the	DET
ftr-431	1686	57	period	period	NOUN
ftr-431	1686	58	which	which	PRON
ftr-431	1686	59	would	would	AUX
ftr-431	1686	60	be	be	AUX
ftr-431	1686	61	applicable	applicable	ADJ
ftr-431	1686	62	under	under	ADP
ftr-431	1686	63	section	section	NOUN
ftr-431	1686	64	6511(b)(2	6511(b)(2	NOUN
ftr-431	1686	65	)	)	PUNCT
ftr-431	1686	66	,	,	PUNCT
ftr-431	1686	67	(	(	PUNCT
ftr-431	1686	68	c	c	NOUN
ftr-431	1686	69	)	)	PUNCT
ftr-431	1686	70	,	,	PUNCT
ftr-431	1686	71	or	or	CCONJ
ftr-431	1686	72	(	(	PUNCT
ftr-431	1686	73	d	d	NOUN
ftr-431	1686	74	)	)	PUNCT
ftr-431	1686	75	,	,	PUNCT
ftr-431	1686	76	if	if	SCONJ
ftr-431	1686	77	on	on	ADP
ftr-431	1686	78	the	the	DET
ftr-431	1686	79	date	date	NOUN
ftr-431	1686	80	of	of	ADP
ftr-431	1686	81	the	the	DET
ftr-431	1686	82	mailing	mailing	NOUN
ftr-431	1686	83	of	of	ADP
ftr-431	1686	84	the	the	DET
ftr-431	1686	85	notice	notice	NOUN
ftr-431	1686	86	of	of	ADP
ftr-431	1686	87	deficiency	deficiency	NOUN
ftr-431	1686	88	a	a	DET
ftr-431	1686	89	claim	claim	NOUN
ftr-431	1686	90	had	have	AUX
ftr-431	1686	91	been	be	AUX
ftr-431	1686	92	filed	file	VERB
ftr-431	1686	93	(	(	PUNCT
ftr-431	1686	94	whether	whether	SCONJ
ftr-431	1686	95	or	or	CCONJ
ftr-431	1686	96	not	not	PART
ftr-431	1686	97	filed	file	VERB
ftr-431	1686	98	)	)	PUNCT
ftr-431	1686	99	stating	state	VERB
ftr-431	1686	100	the	the	DET
ftr-431	1686	101	grounds	ground	NOUN
ftr-431	1686	102	upon	upon	SCONJ
ftr-431	1686	103	which	which	PRON
ftr-431	1686	104	the	the	DET
ftr-431	1686	105	tax	tax	NOUN
ftr-431	1686	106	court	court	NOUN
ftr-431	1686	107	finds	find	VERB
ftr-431	1686	108	that	that	SCONJ
ftr-431	1686	109	there	there	PRON
ftr-431	1686	110	is	be	VERB
ftr-431	1686	111	an	an	DET
ftr-431	1686	112	overpayment	overpayment	NOUN
ftr-431	1686	113	,	,	PUNCT
ftr-431	1686	114	or	or	CCONJ
ftr-431	1686	115	(	(	PUNCT
ftr-431	1686	116	c	c	NOUN
ftr-431	1686	117	)	)	PUNCT
ftr-431	1686	118	within	within	ADP
ftr-431	1686	119	the	the	DET
ftr-431	1686	120	period	period	NOUN
ftr-431	1686	121	which	which	PRON
ftr-431	1686	122	would	would	AUX
ftr-431	1686	123	be	be	AUX
ftr-431	1686	124	applicable	applicable	ADJ
ftr-431	1686	125	under	under	ADP
ftr-431	1686	126	section	section	NOUN
ftr-431	1686	127	6511(b)(2	6511(b)(2	NOUN
ftr-431	1686	128	)	)	PUNCT
ftr-431	1686	129	,	,	PUNCT
ftr-431	1686	130	(	(	PUNCT
ftr-431	1686	131	c	c	NOUN
ftr-431	1686	132	)	)	PUNCT
ftr-431	1686	133	,	,	PUNCT
ftr-431	1686	134	or	or	CCONJ
ftr-431	1686	135	(	(	PUNCT
ftr-431	1686	136	d	d	NOUN
ftr-431	1686	137	)	)	PUNCT
ftr-431	1686	138	,	,	PUNCT
ftr-431	1686	139	in	in	ADP
ftr-431	1686	140	respect	respect	NOUN
ftr-431	1686	141	of	of	ADP
ftr-431	1686	142	any	any	DET
ftr-431	1686	143	claim	claim	NOUN
ftr-431	1686	144	for	for	ADP
ftr-431	1686	145	refund	refund	NOUN
ftr-431	1686	146	filed	file	VERB
ftr-431	1686	147	within	within	ADP
ftr-431	1686	148	the	the	DET
ftr-431	1686	149	applicable	applicable	ADJ
ftr-431	1686	150	period	period	NOUN
ftr-431	1686	151	specified	specify	VERB
ftr-431	1686	152	in	in	ADP
ftr-431	1686	153	section	section	NOUN
ftr-431	1686	154	6511	6511	NUM
ftr-431	1686	155	and	and	CCONJ
ftr-431	1686	156	before	before	ADP
ftr-431	1686	157	the	the	DET
ftr-431	1686	158	date	date	NOUN
ftr-431	1686	159	of	of	ADP
ftr-431	1686	160	the	the	DET
ftr-431	1686	161	mailing	mailing	NOUN
ftr-431	1686	162	of	of	ADP
ftr-431	1686	163	the	the	DET
ftr-431	1686	164	notice	notice	NOUN
ftr-431	1686	165	of	of	ADP
ftr-431	1686	166	deficiency	deficiency	NOUN
ftr-431	1686	167	–	–	PUNCT
ftr-431	1686	168	(	(	PUNCT
ftr-431	1686	169	i	i	NOUN
ftr-431	1686	170	)	)	PUNCT
ftr-431	1686	171	which	which	PRON
ftr-431	1686	172	had	have	AUX
ftr-431	1686	173	not	not	PART
ftr-431	1686	174	been	be	AUX
ftr-431	1686	175	disallowed	disallow	VERB
ftr-431	1686	176	before	before	ADP
ftr-431	1686	177	that	that	DET
ftr-431	1686	178	date	date	NOUN
ftr-431	1686	179	,	,	PUNCT
ftr-431	1686	180	(	(	PUNCT
ftr-431	1686	181	ii	ii	NOUN
ftr-431	1686	182	)	)	PUNCT
ftr-431	1686	183	which	which	PRON
ftr-431	1686	184	had	have	AUX
ftr-431	1686	185	been	be	AUX
ftr-431	1686	186	disallowed	disallow	VERB
ftr-431	1686	187	before	before	ADP
ftr-431	1686	188	that	that	DET
ftr-431	1686	189	date	date	NOUN
ftr-431	1686	190	and	and	CCONJ
ftr-431	1686	191	in	in	ADP
ftr-431	1686	192	respect	respect	NOUN
ftr-431	1686	193	of	of	ADP
ftr-431	1686	194	which	which	PRON
ftr-431	1686	195	a	a	DET
ftr-431	1686	196	timely	timely	ADJ
ftr-431	1686	197	suit	suit	NOUN
ftr-431	1686	198	for	for	ADP
ftr-431	1686	199	refund	refund	NOUN
ftr-431	1686	200	could	could	AUX
ftr-431	1686	201	have	have	AUX
ftr-431	1686	202	been	be	AUX
ftr-431	1686	203	commenced	commence	VERB
ftr-431	1686	204	as	as	ADP
ftr-431	1686	205	of	of	ADP
ftr-431	1686	206	that	that	DET
ftr-431	1686	207	date	date	NOUN
ftr-431	1686	208	,	,	PUNCT
ftr-431	1686	209	or	or	CCONJ
ftr-431	1686	210	(	(	PUNCT
ftr-431	1686	211	iii	iii	NOUN
ftr-431	1686	212	)	)	PUNCT
ftr-431	1686	213	in	in	ADP
ftr-431	1686	214	respect	respect	NOUN
ftr-431	1686	215	of	of	ADP
ftr-431	1686	216	which	which	PRON
ftr-431	1686	217	a	a	DET
ftr-431	1686	218	suit	suit	NOUN
ftr-431	1686	219	for	for	ADP
ftr-431	1686	220	refund	refund	NOUN
ftr-431	1686	221	had	have	AUX
ftr-431	1686	222	been	be	AUX
ftr-431	1686	223	2001	2001	NUM
ftr-431	1686	224	]	]	PUNCT
ftr-431	1686	225	equity	equity	NOUN
ftr-431	1686	226	and	and	CCONJ
ftr-431	1686	227	the	the	DET
ftr-431	1686	228	article	article	NOUN
ftr-431	1686	229	i	i	PRON
ftr-431	1686	230	court	court	NOUN
ftr-431	1686	231	411	411	NUM
ftr-431	1686	232	consider	consider	VERB
ftr-431	1686	233	the	the	DET
ftr-431	1686	234	merits	merit	NOUN
ftr-431	1686	235	of	of	ADP
ftr-431	1686	236	the	the	DET
ftr-431	1686	237	overpayment	overpayment	ADJ
ftr-431	1686	238	claim	claim	NOUN
ftr-431	1686	239	.	.	PUNCT
ftr-431	1687	1	without	without	ADP
ftr-431	1687	2	considering	consider	VERB
ftr-431	1687	3	the	the	DET
ftr-431	1687	4	merits	merit	NOUN
ftr-431	1687	5	,	,	PUNCT
ftr-431	1687	6	the	the	DET
ftr-431	1687	7	tax	tax	NOUN
ftr-431	1687	8	court	court	NOUN
ftr-431	1687	9	could	could	AUX
ftr-431	1687	10	not	not	PART
ftr-431	1687	11	determine	determine	VERB
ftr-431	1687	12	whether	whether	SCONJ
ftr-431	1687	13	an	an	DET
ftr-431	1687	14	overpayment	overpayment	NOUN
ftr-431	1687	15	in	in	ADP
ftr-431	1687	16	fact	fact	NOUN
ftr-431	1687	17	existed	exist	VERB
ftr-431	1687	18	.	.	PUNCT
ftr-431	1688	1	this	this	DET
ftr-431	1688	2	result	result	NOUN
ftr-431	1688	3	is	be	AUX
ftr-431	1688	4	unfortunate	unfortunate	ADJ
ftr-431	1688	5	in	in	SCONJ
ftr-431	1688	6	that	that	PRON
ftr-431	1688	7	(	(	PUNCT
ftr-431	1688	8	1	1	X
ftr-431	1688	9	)	)	PUNCT
ftr-431	1688	10	a	a	DET
ftr-431	1688	11	federal	federal	ADJ
ftr-431	1688	12	district	district	NOUN
ftr-431	1688	13	court	court	NOUN
ftr-431	1688	14	would	would	AUX
ftr-431	1688	15	have	have	VERB
ftr-431	1688	16	the	the	DET
ftr-431	1688	17	power	power	NOUN
ftr-431	1688	18	to	to	PART
ftr-431	1688	19	consider	consider	VERB
ftr-431	1688	20	the	the	DET
ftr-431	1688	21	taxpayer	taxpayer	NOUN
ftr-431	1688	22	’s	’s	PART
ftr-431	1688	23	equitable	equitable	ADJ
ftr-431	1688	24	recoupment	recoupment	NOUN
ftr-431	1688	25	arguments	argument	NOUN
ftr-431	1688	26	,	,	PUNCT
ftr-431	1688	27	and	and	CCONJ
ftr-431	1688	28	(	(	PUNCT
ftr-431	1688	29	2	2	NUM
ftr-431	1688	30	)	)	PUNCT
ftr-431	1688	31	arguably	arguably	ADV
ftr-431	1688	32	,	,	PUNCT
ftr-431	1688	33	given	give	VERB
ftr-431	1688	34	the	the	DET
ftr-431	1688	35	equity	equity	NOUN
ftr-431	1688	36	-	-	PUNCT
ftr-431	1688	37	based	base	VERB
ftr-431	1688	38	origins	origin	NOUN
ftr-431	1688	39	of	of	ADP
ftr-431	1688	40	the	the	DET
ftr-431	1688	41	overpayment	overpayment	ADJ
ftr-431	1688	42	claim	claim	NOUN
ftr-431	1688	43	,	,	PUNCT
ftr-431	1688	44	the	the	DET
ftr-431	1688	45	tax	tax	NOUN
ftr-431	1688	46	court	court	NOUN
ftr-431	1688	47	might	might	AUX
ftr-431	1688	48	have	have	VERB
ftr-431	1688	49	the	the	DET
ftr-431	1688	50	authority	authority	NOUN
ftr-431	1688	51	to	to	PART
ftr-431	1688	52	consider	consider	VERB
ftr-431	1688	53	equitable	equitable	ADJ
ftr-431	1688	54	recoupment	recoupment	NOUN
ftr-431	1688	55	arguments	argument	NOUN
ftr-431	1688	56	made	make	VERB
ftr-431	1688	57	by	by	ADP
ftr-431	1688	58	the	the	DET
ftr-431	1688	59	government	government	NOUN
ftr-431	1688	60	in	in	ADP
ftr-431	1688	61	overpayment	overpayment	ADJ
ftr-431	1688	62	cases	case	NOUN
ftr-431	1688	63	.	.	PUNCT
ftr-431	1689	1	the	the	DET
ftr-431	1689	2	tax	tax	NOUN
ftr-431	1689	3	court	court	NOUN
ftr-431	1689	4	’s	’s	PART
ftr-431	1689	5	tendency	tendency	NOUN
ftr-431	1689	6	to	to	PART
ftr-431	1689	7	“	"	PUNCT
ftr-431	1689	8	do	do	AUX
ftr-431	1689	9	equity	equity	NOUN
ftr-431	1689	10	”	"	PUNCT
ftr-431	1689	11	in	in	ADP
ftr-431	1689	12	difficult	difficult	ADJ
ftr-431	1689	13	cases	case	NOUN
ftr-431	1689	14	is	be	AUX
ftr-431	1689	15	understandable	understandable	ADJ
ftr-431	1689	16	,	,	PUNCT
ftr-431	1689	17	but	but	CCONJ
ftr-431	1689	18	“	"	PUNCT
ftr-431	1689	19	hard	hard	ADJ
ftr-431	1689	20	cases	case	NOUN
ftr-431	1689	21	make	make	VERB
ftr-431	1689	22	bad	bad	ADJ
ftr-431	1689	23	law	law	NOUN
ftr-431	1689	24	.	.	PUNCT
ftr-431	1689	25	”	"	PUNCT
ftr-431	1690	1	a	a	DET
ftr-431	1690	2	solution	solution	NOUN
ftr-431	1690	3	lies	lie	VERB
ftr-431	1690	4	with	with	ADP
ftr-431	1690	5	congress	congress	PROPN
ftr-431	1690	6	;	;	PUNCT
ftr-431	1690	7	it	it	PRON
ftr-431	1690	8	should	should	AUX
ftr-431	1690	9	amend	amend	VERB
ftr-431	1690	10	the	the	DET
ftr-431	1690	11	tax	tax	NOUN
ftr-431	1690	12	court’s413	court’s413	PROPN
ftr-431	1690	13	jurisdiction	jurisdiction	NOUN
ftr-431	1690	14	-	-	PUNCT
ftr-431	1690	15	granting	grant	VERB
ftr-431	1690	16	statutes	statute	NOUN
ftr-431	1690	17	to	to	PART
ftr-431	1690	18	allow	allow	VERB
ftr-431	1690	19	recoupment	recoupment	NOUN
ftr-431	1690	20	.	.	PUNCT
ftr-431	1691	1	absent	absent	ADJ
ftr-431	1691	2	such	such	DET
ftr-431	1691	3	an	an	DET
ftr-431	1691	4	amendment	amendment	NOUN
ftr-431	1691	5	,	,	PUNCT
ftr-431	1691	6	tax	tax	NOUN
ftr-431	1691	7	court	court	NOUN
ftr-431	1691	8	should	should	AUX
ftr-431	1691	9	not	not	PART
ftr-431	1691	10	engage	engage	VERB
ftr-431	1691	11	in	in	ADP
ftr-431	1691	12	jurisdictional	jurisdictional	ADJ
ftr-431	1691	13	“	"	PUNCT
ftr-431	1691	14	self	self	NOUN
ftr-431	1691	15	help	help	NOUN
ftr-431	1691	16	.	.	PUNCT
ftr-431	1692	1	”414	”414	X
ftr-431	1693	1	application	application	NOUN
ftr-431	1693	2	of	of	ADP
ftr-431	1693	3	equitable	equitable	ADJ
ftr-431	1693	4	estoppel	estoppel	NOUN
ftr-431	1693	5	or	or	CCONJ
ftr-431	1693	6	judicial	judicial	ADJ
ftr-431	1693	7	estoppel	estoppel	NOUN
ftr-431	1693	8	is	be	AUX
ftr-431	1693	9	not	not	PART
ftr-431	1693	10	limited	limit	VERB
ftr-431	1693	11	by	by	ADP
ftr-431	1693	12	statute	statute	NOUN
ftr-431	1693	13	,	,	PUNCT
ftr-431	1693	14	unlike	unlike	ADP
ftr-431	1693	15	equitable	equitable	ADJ
ftr-431	1693	16	recoupment	recoupment	NOUN
ftr-431	1693	17	,	,	PUNCT
ftr-431	1693	18	but	but	CCONJ
ftr-431	1693	19	its	its	PRON
ftr-431	1693	20	application	application	NOUN
ftr-431	1693	21	also	also	ADV
ftr-431	1693	22	is	be	AUX
ftr-431	1693	23	not	not	PART
ftr-431	1693	24	authorized	authorize	VERB
ftr-431	1693	25	by	by	ADP
ftr-431	1693	26	statute	statute	NOUN
ftr-431	1693	27	,	,	PUNCT
ftr-431	1693	28	as	as	SCONJ
ftr-431	1693	29	is	be	AUX
ftr-431	1693	30	equitable	equitable	ADJ
ftr-431	1693	31	tolling	tolling	NOUN
ftr-431	1693	32	,	,	PUNCT
ftr-431	1693	33	for	for	ADP
ftr-431	1693	34	example	example	NOUN
ftr-431	1693	35	.	.	PUNCT
ftr-431	1694	1	in	in	ADP
ftr-431	1694	2	addition	addition	NOUN
ftr-431	1694	3	,	,	PUNCT
ftr-431	1694	4	equitable	equitable	ADJ
ftr-431	1694	5	estoppel415	estoppel415	PROPN
ftr-431	1694	6	and	and	CCONJ
ftr-431	1694	7	judicial	judicial	ADJ
ftr-431	1694	8	estoppel	estoppel	NOUN
ftr-431	1694	9	arguments	argument	NOUN
ftr-431	1694	10	may	may	AUX
ftr-431	1694	11	be	be	AUX
ftr-431	1694	12	raised	raise	VERB
ftr-431	1694	13	in	in	ADP
ftr-431	1694	14	deficiency	deficiency	NOUN
ftr-431	1694	15	cases	case	NOUN
ftr-431	1694	16	that	that	PRON
ftr-431	1694	17	do	do	AUX
ftr-431	1694	18	not	not	PART
ftr-431	1694	19	involve	involve	VERB
ftr-431	1694	20	an	an	DET
ftr-431	1694	21	overpayment	overpayment	ADJ
ftr-431	1694	22	claim	claim	NOUN
ftr-431	1694	23	.	.	PUNCT
ftr-431	1695	1	therefore	therefore	ADV
ftr-431	1695	2	,	,	PUNCT
ftr-431	1695	3	routine	routine	ADJ
ftr-431	1695	4	application	application	NOUN
ftr-431	1695	5	of	of	ADP
ftr-431	1695	6	these	these	DET
ftr-431	1695	7	and	and	CCONJ
ftr-431	1695	8	similar	similar	ADJ
ftr-431	1695	9	doctrines	doctrine	NOUN
ftr-431	1695	10	depends	depend	VERB
ftr-431	1695	11	on	on	ADP
ftr-431	1695	12	finding	find	VERB
ftr-431	1695	13	a	a	DET
ftr-431	1695	14	source	source	NOUN
ftr-431	1695	15	of	of	ADP
ftr-431	1695	16	equitable	equitable	ADJ
ftr-431	1695	17	power	power	NOUN
ftr-431	1695	18	outside	outside	ADP
ftr-431	1695	19	both	both	CCONJ
ftr-431	1695	20	the	the	DET
ftr-431	1695	21	jurisdictional	jurisdictional	ADJ
ftr-431	1695	22	statutes	statute	NOUN
ftr-431	1695	23	and	and	CCONJ
ftr-431	1695	24	the	the	DET
ftr-431	1695	25	quasi	quasi	ADJ
ftr-431	1695	26	-	-	ADJ
ftr-431	1695	27	equitable	equitable	ADJ
ftr-431	1695	28	pedigree	pedigree	NOUN
ftr-431	1695	29	of	of	ADP
ftr-431	1695	30	the	the	DET
ftr-431	1695	31	overpayment	overpayment	ADJ
ftr-431	1695	32	suit	suit	NOUN
ftr-431	1695	33	.	.	PUNCT
ftr-431	1696	1	v.	v.	ADP
ftr-431	1696	2	conclusion	conclusion	NOUN
ftr-431	1696	3	the	the	DET
ftr-431	1696	4	powers	power	NOUN
ftr-431	1696	5	of	of	ADP
ftr-431	1696	6	article	article	NOUN
ftr-431	1696	7	i	i	PRON
ftr-431	1696	8	courts	court	NOUN
ftr-431	1696	9	are	be	AUX
ftr-431	1696	10	necessarily	necessarily	ADV
ftr-431	1696	11	more	more	ADV
ftr-431	1696	12	circumscribed	circumscribed	ADJ
ftr-431	1696	13	than	than	ADP
ftr-431	1696	14	those	those	PRON
ftr-431	1696	15	of	of	ADP
ftr-431	1696	16	their	their	PRON
ftr-431	1696	17	cousin	cousin	NOUN
ftr-431	1696	18	courts	court	NOUN
ftr-431	1696	19	granted	grant	VERB
ftr-431	1696	20	power	power	NOUN
ftr-431	1696	21	under	under	ADP
ftr-431	1696	22	article	article	PROPN
ftr-431	1696	23	iii	iii	PROPN
ftr-431	1696	24	.	.	PUNCT
ftr-431	1697	1	yet	yet	ADV
ftr-431	1697	2	,	,	PUNCT
ftr-431	1697	3	article	article	NOUN
ftr-431	1697	4	i	i	PRON
ftr-431	1697	5	courts	court	NOUN
ftr-431	1697	6	play	play	VERB
ftr-431	1697	7	a	a	DET
ftr-431	1697	8	critical	critical	ADJ
ftr-431	1697	9	role	role	NOUN
ftr-431	1697	10	in	in	ADP
ftr-431	1697	11	determining	determine	VERB
ftr-431	1697	12	public	public	ADJ
ftr-431	1697	13	rights	right	NOUN
ftr-431	1697	14	such	such	ADJ
ftr-431	1697	15	as	as	ADP
ftr-431	1697	16	the	the	DET
ftr-431	1697	17	application	application	NOUN
ftr-431	1697	18	of	of	ADP
ftr-431	1697	19	federal	federal	ADJ
ftr-431	1697	20	tax	tax	NOUN
ftr-431	1697	21	laws	law	NOUN
ftr-431	1697	22	.	.	PUNCT
ftr-431	1698	1	therefore	therefore	ADV
ftr-431	1698	2	,	,	PUNCT
ftr-431	1698	3	it	it	PRON
ftr-431	1698	4	is	be	AUX
ftr-431	1698	5	important	important	ADJ
ftr-431	1698	6	to	to	PART
ftr-431	1698	7	understand	understand	VERB
ftr-431	1698	8	the	the	DET
ftr-431	1698	9	extent	extent	NOUN
ftr-431	1698	10	of	of	ADP
ftr-431	1698	11	article	article	NOUN
ftr-431	1698	12	i	i	PRON
ftr-431	1698	13	courts	court	NOUN
ftr-431	1698	14	’	’	PART
ftr-431	1698	15	powers	power	NOUN
ftr-431	1698	16	.	.	PUNCT
ftr-431	1699	1	the	the	DET
ftr-431	1699	2	question	question	NOUN
ftr-431	1699	3	of	of	ADP
ftr-431	1699	4	the	the	DET
ftr-431	1699	5	role	role	NOUN
ftr-431	1699	6	that	that	PRON
ftr-431	1699	7	equity	equity	NOUN
ftr-431	1699	8	plays	play	VERB
ftr-431	1699	9	or	or	CCONJ
ftr-431	1699	10	should	should	AUX
ftr-431	1699	11	play	play	VERB
ftr-431	1699	12	in	in	ADP
ftr-431	1699	13	article	article	NOUN
ftr-431	1699	14	i	i	PRON
ftr-431	1699	15	courts	court	NOUN
ftr-431	1699	16	has	have	AUX
ftr-431	1699	17	received	receive	VERB
ftr-431	1699	18	little	little	ADJ
ftr-431	1699	19	attention	attention	NOUN
ftr-431	1699	20	.	.	PUNCT
ftr-431	1700	1	article	article	NOUN
ftr-431	1700	2	i	i	PRON
ftr-431	1700	3	courts	court	VERB
ftr-431	1700	4	such	such	ADJ
ftr-431	1700	5	as	as	ADP
ftr-431	1700	6	the	the	DET
ftr-431	1700	7	tax	tax	NOUN
ftr-431	1700	8	court	court	NOUN
ftr-431	1700	9	were	be	AUX
ftr-431	1700	10	unaffected	unaffected	ADJ
ftr-431	1700	11	by	by	ADP
ftr-431	1700	12	the	the	DET
ftr-431	1700	13	merger	merger	NOUN
ftr-431	1700	14	of	of	ADP
ftr-431	1700	15	law	law	NOUN
ftr-431	1700	16	and	and	CCONJ
ftr-431	1700	17	equity	equity	NOUN
ftr-431	1700	18	in	in	ADP
ftr-431	1700	19	the	the	DET
ftr-431	1700	20	federal	federal	ADJ
ftr-431	1700	21	rules	rule	NOUN
ftr-431	1700	22	of	of	ADP
ftr-431	1700	23	civil	civil	ADJ
ftr-431	1700	24	procedure	procedure	NOUN
ftr-431	1700	25	,	,	PUNCT
ftr-431	1700	26	and	and	CCONJ
ftr-431	1700	27	congress	congress	PROPN
ftr-431	1700	28	did	do	AUX
ftr-431	1700	29	not	not	PART
ftr-431	1700	30	grant	grant	VERB
ftr-431	1700	31	the	the	DET
ftr-431	1700	32	tax	tax	NOUN
ftr-431	1700	33	court	court	NOUN
ftr-431	1700	34	general	general	ADJ
ftr-431	1700	35	or	or	CCONJ
ftr-431	1700	36	specific	specific	ADJ
ftr-431	1700	37	equitable	equitable	ADJ
ftr-431	1700	38	powers	power	NOUN
ftr-431	1700	39	when	when	SCONJ
ftr-431	1700	40	it	it	PRON
ftr-431	1700	41	created	create	VERB
ftr-431	1700	42	the	the	DET
ftr-431	1700	43	court	court	NOUN
ftr-431	1700	44	.	.	PUNCT
ftr-431	1701	1	in	in	ADP
ftr-431	1701	2	fact	fact	NOUN
ftr-431	1701	3	,	,	PUNCT
ftr-431	1701	4	the	the	DET
ftr-431	1701	5	supreme	supreme	PROPN
ftr-431	1701	6	court	court	PROPN
ftr-431	1701	7	has416	has416	PROPN
ftr-431	1701	8	commenced	commence	VERB
ftr-431	1701	9	before	before	ADP
ftr-431	1701	10	that	that	DET
ftr-431	1701	11	date	date	NOUN
ftr-431	1701	12	and	and	CCONJ
ftr-431	1701	13	within	within	ADP
ftr-431	1701	14	the	the	DET
ftr-431	1701	15	period	period	NOUN
ftr-431	1701	16	specified	specify	VERB
ftr-431	1701	17	in	in	ADP
ftr-431	1701	18	section	section	NOUN
ftr-431	1701	19	6532	6532	NUM
ftr-431	1701	20	.	.	PUNCT
ftr-431	1701	21	.	.	PUNCT
ftr-431	1701	22	.	.	PUNCT
ftr-431	1701	23	.	.	PUNCT
ftr-431	1702	1	i	i	PRON
ftr-431	1702	2	d.	d.	PROPN
ftr-431	1702	3	413	413	NUM
ftr-431	1702	4	.	.	PUNCT
ftr-431	1703	1	northern	northern	PROPN
ftr-431	1703	2	sec	sec	PROPN
ftr-431	1703	3	.	.	PROPN
ftr-431	1703	4	co.	co.	PROPN
ftr-431	1704	1	v.	v.	ADP
ftr-431	1704	2	united	united	PROPN
ftr-431	1704	3	states	states	PROPN
ftr-431	1704	4	,	,	PUNCT
ftr-431	1704	5	193	193	NUM
ftr-431	1704	6	u.s	u.s	PROPN
ftr-431	1704	7	.	.	PROPN
ftr-431	1704	8	197	197	NUM
ftr-431	1704	9	,	,	PUNCT
ftr-431	1704	10	400	400	NUM
ftr-431	1704	11	(	(	PUNCT
ftr-431	1704	12	1904	1904	NUM
ftr-431	1704	13	)	)	PUNCT
ftr-431	1704	14	(	(	PUNCT
ftr-431	1704	15	holmes	holmes	PROPN
ftr-431	1704	16	,	,	PUNCT
ftr-431	1704	17	j.	j.	PROPN
ftr-431	1704	18	,	,	PUNCT
ftr-431	1704	19	dissenting	dissent	VERB
ftr-431	1704	20	)	)	PUNCT
ftr-431	1704	21	.	.	PUNCT
ftr-431	1705	1	414	414	NUM
ftr-431	1705	2	.	.	PUNCT
ftr-431	1706	1	see	see	VERB
ftr-431	1706	2	donald	donald	PROPN
ftr-431	1706	3	black	black	PROPN
ftr-431	1706	4	&	&	CCONJ
ftr-431	1706	5	m.p	m.p	PROPN
ftr-431	1706	6	.	.	PROPN
ftr-431	1706	7	baumgartner	baumgartner	PROPN
ftr-431	1706	8	,	,	PUNCT
ftr-431	1706	9	on	on	ADP
ftr-431	1706	10	self	self	NOUN
ftr-431	1706	11	-	-	PUNCT
ftr-431	1706	12	help	help	NOUN
ftr-431	1706	13	in	in	ADP
ftr-431	1706	14	modern	modern	ADJ
ftr-431	1706	15	society	society	NOUN
ftr-431	1706	16	,	,	PUNCT
ftr-431	1706	17	in	in	ADP
ftr-431	1706	18	the	the	DET
ftr-431	1706	19	manners	manner	NOUN
ftr-431	1706	20	and	and	CCONJ
ftr-431	1706	21	customs	custom	NOUN
ftr-431	1706	22	of	of	ADP
ftr-431	1706	23	the	the	DET
ftr-431	1706	24	police	police	NOUN
ftr-431	1706	25	193	193	NUM
ftr-431	1706	26	,	,	PUNCT
ftr-431	1706	27	193	193	NUM
ftr-431	1706	28	n.3	n.3	NOUN
ftr-431	1706	29	(	(	PUNCT
ftr-431	1706	30	donald	donald	PROPN
ftr-431	1706	31	black	black	PROPN
ftr-431	1706	32	ed	ed	NOUN
ftr-431	1706	33	.	.	PROPN
ftr-431	1706	34	,	,	PUNCT
ftr-431	1706	35	1980	1980	NUM
ftr-431	1706	36	)	)	PUNCT
ftr-431	1706	37	(	(	PUNCT
ftr-431	1706	38	“	"	PUNCT
ftr-431	1706	39	defining	define	VERB
ftr-431	1706	40	‘	'	PUNCT
ftr-431	1706	41	self	self	NOUN
ftr-431	1706	42	-	-	PUNCT
ftr-431	1706	43	help	help	NOUN
ftr-431	1706	44	’	'	PUNCT
ftr-431	1706	45	as	as	ADP
ftr-431	1706	46	a	a	DET
ftr-431	1706	47	response	response	NOUN
ftr-431	1706	48	to	to	ADP
ftr-431	1706	49	offensive	offensive	ADJ
ftr-431	1706	50	behavior	behavior	NOUN
ftr-431	1706	51	in	in	ADP
ftr-431	1706	52	which	which	PRON
ftr-431	1706	53	offended	offend	VERB
ftr-431	1706	54	party	party	NOUN
ftr-431	1706	55	takes	take	VERB
ftr-431	1706	56	action	action	NOUN
ftr-431	1706	57	on	on	ADP
ftr-431	1706	58	his	his	PRON
ftr-431	1706	59	or	or	CCONJ
ftr-431	1706	60	her	her	PRON
ftr-431	1706	61	own	own	ADJ
ftr-431	1706	62	”	"	PUNCT
ftr-431	1706	63	)	)	PUNCT
ftr-431	1706	64	(	(	PUNCT
ftr-431	1706	65	cited	cite	VERB
ftr-431	1706	66	in	in	ADP
ftr-431	1706	67	marc	marc	PROPN
ftr-431	1706	68	galanter	galanter	PROPN
ftr-431	1706	69	&	&	CCONJ
ftr-431	1706	70	david	david	PROPN
ftr-431	1706	71	luban	luban	PROPN
ftr-431	1706	72	,	,	PUNCT
ftr-431	1706	73	poetic	poetic	ADJ
ftr-431	1706	74	justice	justice	NOUN
ftr-431	1706	75	:	:	PUNCT
ftr-431	1706	76	punitive	punitive	ADJ
ftr-431	1706	77	damages	damage	NOUN
ftr-431	1706	78	and	and	CCONJ
ftr-431	1706	79	legal	legal	ADJ
ftr-431	1706	80	pluralism	pluralism	NOUN
ftr-431	1706	81	,	,	PUNCT
ftr-431	1706	82	42	42	NUM
ftr-431	1706	83	am	am	NOUN
ftr-431	1706	84	.	.	PUNCT
ftr-431	1707	1	u.	u.	PROPN
ftr-431	1707	2	l.	l.	PROPN
ftr-431	1707	3	rev	rev	PROPN
ftr-431	1707	4	.	.	PROPN
ftr-431	1707	5	1393	1393	NUM
ftr-431	1707	6	,	,	PUNCT
ftr-431	1707	7	1399	1399	NUM
ftr-431	1707	8	n.15	n.15	ADP
ftr-431	1707	9	(	(	PUNCT
ftr-431	1707	10	1993	1993	NUM
ftr-431	1707	11	)	)	PUNCT
ftr-431	1707	12	)	)	PUNCT
ftr-431	1707	13	.	.	PUNCT
ftr-431	1708	1	415	415	X
ftr-431	1708	2	.	.	PUNCT
ftr-431	1709	1	see	see	VERB
ftr-431	1709	2	irc	irc	PROPN
ftr-431	1709	3	§	§	PROPN
ftr-431	1709	4	6511(h	6511(h	NOUN
ftr-431	1709	5	)	)	PUNCT
ftr-431	1709	6	.	.	PUNCT
ftr-431	1710	1	416	416	X
ftr-431	1710	2	.	.	PUNCT
ftr-431	1710	3	see	see	VERB
ftr-431	1710	4	irc	irc	PROPN
ftr-431	1710	5	§	§	PROPN
ftr-431	1710	6	§	§	PROPN
ftr-431	1710	7	6511	6511	NUM
ftr-431	1710	8	,	,	PUNCT
ftr-431	1710	9	6512	6512	NUM
ftr-431	1710	10	;	;	PUNCT
ftr-431	1710	11	cf	cf	X
ftr-431	1710	12	.	.	PUNCT
ftr-431	1711	1	supra	supra	PROPN
ftr-431	1711	2	notes	note	VERB
ftr-431	1711	3	36	36	NUM
ftr-431	1711	4	-	-	SYM
ftr-431	1711	5	44	44	NUM
ftr-431	1711	6	and	and	CCONJ
ftr-431	1711	7	accompanying	accompany	VERB
ftr-431	1711	8	text	text	NOUN
ftr-431	1711	9	.	.	PUNCT
ftr-431	1712	1	412	412	NUM
ftr-431	1712	2	florida	florida	PROPN
ftr-431	1712	3	tax	tax	NOUN
ftr-431	1712	4	review	review	NOUN
ftr-431	1712	5	[	[	X
ftr-431	1712	6	vol	vol	NOUN
ftr-431	1712	7	.	.	PUNCT
ftr-431	1712	8	5:5	5:5	NUM
ftr-431	1712	9	stated	state	VERB
ftr-431	1712	10	that	that	SCONJ
ftr-431	1712	11	the	the	DET
ftr-431	1712	12	tax	tax	NOUN
ftr-431	1712	13	court	court	NOUN
ftr-431	1712	14	lacks	lack	VERB
ftr-431	1712	15	equitable	equitable	ADJ
ftr-431	1712	16	power	power	NOUN
ftr-431	1712	17	.	.	PUNCT
ftr-431	1713	1	it	it	PRON
ftr-431	1713	2	is	be	AUX
ftr-431	1713	3	true	true	ADJ
ftr-431	1713	4	that	that	SCONJ
ftr-431	1713	5	the	the	DET
ftr-431	1713	6	tax	tax	NOUN
ftr-431	1713	7	court	court	NOUN
ftr-431	1713	8	has	have	VERB
ftr-431	1713	9	no	no	DET
ftr-431	1713	10	general	general	ADJ
ftr-431	1713	11	reservoir	reservoir	NOUN
ftr-431	1713	12	of	of	ADP
ftr-431	1713	13	equitable	equitable	ADJ
ftr-431	1713	14	powers	power	NOUN
ftr-431	1713	15	on	on	ADP
ftr-431	1713	16	which	which	PRON
ftr-431	1713	17	it	it	PRON
ftr-431	1713	18	may	may	AUX
ftr-431	1713	19	draw	draw	VERB
ftr-431	1713	20	when	when	SCONJ
ftr-431	1713	21	it	it	PRON
ftr-431	1713	22	sees	see	VERB
ftr-431	1713	23	fit	fit	ADJ
ftr-431	1713	24	;	;	PUNCT
ftr-431	1713	25	article	article	NOUN
ftr-431	1713	26	i	i	PRON
ftr-431	1713	27	of	of	ADP
ftr-431	1713	28	the	the	DET
ftr-431	1713	29	constitution	constitution	NOUN
ftr-431	1713	30	does	do	AUX
ftr-431	1713	31	not	not	PART
ftr-431	1713	32	provide	provide	VERB
ftr-431	1713	33	that	that	PRON
ftr-431	1713	34	,	,	PUNCT
ftr-431	1713	35	and	and	CCONJ
ftr-431	1713	36	congress	congress	PROPN
ftr-431	1713	37	did	do	AUX
ftr-431	1713	38	not	not	PART
ftr-431	1713	39	supply	supply	VERB
ftr-431	1713	40	it.417	it.417	ADV
ftr-431	1713	41	nonetheless	nonetheless	ADV
ftr-431	1713	42	,	,	PUNCT
ftr-431	1713	43	the	the	DET
ftr-431	1713	44	tax	tax	NOUN
ftr-431	1713	45	court	court	NOUN
ftr-431	1713	46	has	have	AUX
ftr-431	1713	47	been	be	AUX
ftr-431	1713	48	applying	apply	VERB
ftr-431	1713	49	equitable	equitable	ADJ
ftr-431	1713	50	doctrines	doctrine	NOUN
ftr-431	1713	51	when	when	SCONJ
ftr-431	1713	52	necessary	necessary	ADJ
ftr-431	1713	53	to	to	PART
ftr-431	1713	54	avoid	avoid	VERB
ftr-431	1713	55	harsh	harsh	ADJ
ftr-431	1713	56	statutory	statutory	ADJ
ftr-431	1713	57	results	result	NOUN
ftr-431	1713	58	.	.	PUNCT
ftr-431	1714	1	this	this	DET
ftr-431	1714	2	article	article	NOUN
ftr-431	1714	3	has	have	AUX
ftr-431	1714	4	shown	show	VERB
ftr-431	1714	5	that	that	SCONJ
ftr-431	1714	6	the	the	DET
ftr-431	1714	7	tax	tax	NOUN
ftr-431	1714	8	court	court	NOUN
ftr-431	1714	9	lacks	lack	VERB
ftr-431	1714	10	the	the	DET
ftr-431	1714	11	authority	authority	NOUN
ftr-431	1714	12	to	to	PART
ftr-431	1714	13	apply	apply	VERB
ftr-431	1714	14	many	many	ADJ
ftr-431	1714	15	of	of	ADP
ftr-431	1714	16	these	these	DET
ftr-431	1714	17	doctrines	doctrine	NOUN
ftr-431	1714	18	.	.	PUNCT
ftr-431	1715	1	public	public	ADJ
ftr-431	1715	2	choice	choice	NOUN
ftr-431	1715	3	insight	insight	NOUN
ftr-431	1715	4	into	into	ADP
ftr-431	1715	5	judges	judge	NOUN
ftr-431	1715	6	’	'	PUNCT
ftr-431	1715	7	maximization	maximization	NOUN
ftr-431	1715	8	of	of	ADP
ftr-431	1715	9	their	their	PRON
ftr-431	1715	10	power	power	NOUN
ftr-431	1715	11	may	may	AUX
ftr-431	1715	12	help	help	VERB
ftr-431	1715	13	explain	explain	VERB
ftr-431	1715	14	the	the	DET
ftr-431	1715	15	tax	tax	NOUN
ftr-431	1715	16	court	court	NOUN
ftr-431	1715	17	’s	’s	PART
ftr-431	1715	18	application	application	NOUN
ftr-431	1715	19	of	of	ADP
ftr-431	1715	20	equity	equity	NOUN
ftr-431	1715	21	in	in	ADP
ftr-431	1715	22	spite	spite	NOUN
ftr-431	1715	23	of	of	ADP
ftr-431	1715	24	the	the	DET
ftr-431	1715	25	strictures	stricture	NOUN
ftr-431	1715	26	of	of	ADP
ftr-431	1715	27	article	article	NOUN
ftr-431	1715	28	i	i	PRON
ftr-431	1715	29	of	of	ADP
ftr-431	1715	30	the	the	DET
ftr-431	1715	31	constitution	constitution	NOUN
ftr-431	1715	32	.	.	PUNCT
ftr-431	1716	1	in	in	ADP
ftr-431	1716	2	addition	addition	NOUN
ftr-431	1716	3	,	,	PUNCT
ftr-431	1716	4	part	part	NOUN
ftr-431	1716	5	of	of	ADP
ftr-431	1716	6	the	the	DET
ftr-431	1716	7	tax	tax	NOUN
ftr-431	1716	8	court	court	NOUN
ftr-431	1716	9	’s	’s	PART
ftr-431	1716	10	temptation	temptation	NOUN
ftr-431	1716	11	to	to	PART
ftr-431	1716	12	“	"	PUNCT
ftr-431	1716	13	do	do	AUX
ftr-431	1716	14	equity	equity	NOUN
ftr-431	1716	15	”	"	PUNCT
ftr-431	1716	16	may	may	AUX
ftr-431	1716	17	result	result	VERB
ftr-431	1716	18	from	from	ADP
ftr-431	1716	19	the	the	DET
ftr-431	1716	20	specter	specter	NOUN
ftr-431	1716	21	of	of	ADP
ftr-431	1716	22	outcomes	outcome	NOUN
ftr-431	1716	23	inconsistent	inconsistent	ADJ
ftr-431	1716	24	with	with	ADP
ftr-431	1716	25	similar	similar	ADJ
ftr-431	1716	26	cases	case	NOUN
ftr-431	1716	27	brought	bring	VERB
ftr-431	1716	28	in	in	ADP
ftr-431	1716	29	district	district	NOUN
ftr-431	1716	30	court	court	NOUN
ftr-431	1716	31	.	.	PUNCT
ftr-431	1717	1	that	that	PRON
ftr-431	1717	2	is	be	AUX
ftr-431	1717	3	a	a	DET
ftr-431	1717	4	genuine	genuine	ADJ
ftr-431	1717	5	problem	problem	NOUN
ftr-431	1717	6	,	,	PUNCT
ftr-431	1717	7	particularly	particularly	ADV
ftr-431	1717	8	because	because	SCONJ
ftr-431	1717	9	the	the	DET
ftr-431	1717	10	tax	tax	NOUN
ftr-431	1717	11	court418	court418	PROPN
ftr-431	1717	12	hears	hear	VERB
ftr-431	1717	13	about	about	ADP
ftr-431	1717	14	95	95	NUM
ftr-431	1717	15	%	%	NOUN
ftr-431	1717	16	of	of	ADP
ftr-431	1717	17	litigated	litigate	VERB
ftr-431	1717	18	federal	federal	ADJ
ftr-431	1717	19	tax	tax	NOUN
ftr-431	1717	20	cases	case	NOUN
ftr-431	1717	21	.	.	PUNCT
ftr-431	1718	1	but	but	CCONJ
ftr-431	1718	2	the	the	DET
ftr-431	1718	3	reality	reality	NOUN
ftr-431	1718	4	is	be	AUX
ftr-431	1718	5	that	that	SCONJ
ftr-431	1718	6	,	,	PUNCT
ftr-431	1718	7	when419	when419	PROPN
ftr-431	1718	8	congress	congress	PROPN
ftr-431	1718	9	provided	provide	VERB
ftr-431	1718	10	a	a	DET
ftr-431	1718	11	pre	pre	ADJ
ftr-431	1718	12	-	-	ADJ
ftr-431	1718	13	assessment	assessment	ADJ
ftr-431	1718	14	tax	tax	NOUN
ftr-431	1718	15	forum	forum	PROPN
ftr-431	1718	16	,	,	PUNCT
ftr-431	1718	17	it	it	PRON
ftr-431	1718	18	did	do	AUX
ftr-431	1718	19	not	not	PART
ftr-431	1718	20	give	give	VERB
ftr-431	1718	21	it	it	PRON
ftr-431	1718	22	jurisdiction	jurisdiction	NOUN
ftr-431	1718	23	coextensive	coextensive	ADJ
ftr-431	1718	24	with	with	ADP
ftr-431	1718	25	the	the	DET
ftr-431	1718	26	jurisdiction	jurisdiction	NOUN
ftr-431	1718	27	of	of	ADP
ftr-431	1718	28	the	the	DET
ftr-431	1718	29	district	district	NOUN
ftr-431	1718	30	courts	court	NOUN
ftr-431	1718	31	and	and	CCONJ
ftr-431	1718	32	the	the	DET
ftr-431	1718	33	court	court	NOUN
ftr-431	1718	34	of	of	ADP
ftr-431	1718	35	federal	federal	ADJ
ftr-431	1718	36	claims.420	claims.420	NOUN
ftr-431	1718	37	as	as	ADV
ftr-431	1718	38	tempting	tempting	ADJ
ftr-431	1718	39	as	as	SCONJ
ftr-431	1718	40	it	it	PRON
ftr-431	1718	41	is	be	AUX
ftr-431	1718	42	to	to	PART
ftr-431	1718	43	view	view	VERB
ftr-431	1718	44	the	the	DET
ftr-431	1718	45	three	three	NUM
ftr-431	1718	46	federal	federal	ADJ
ftr-431	1718	47	tax	tax	NOUN
ftr-431	1718	48	fora	fora	NOUN
ftr-431	1718	49	as	as	ADP
ftr-431	1718	50	functionally	functionally	ADV
ftr-431	1718	51	indistinguishable	indistinguishable	ADJ
ftr-431	1718	52	(	(	PUNCT
ftr-431	1718	53	except	except	SCONJ
ftr-431	1718	54	when	when	SCONJ
ftr-431	1718	55	forum	forum	PROPN
ftr-431	1718	56	shopping	shopping	PROPN
ftr-431	1718	57	)	)	PUNCT
ftr-431	1718	58	,	,	PUNCT
ftr-431	1718	59	that	that	PRON
ftr-431	1718	60	simply	simply	ADV
ftr-431	1718	61	is	be	AUX
ftr-431	1718	62	not	not	PART
ftr-431	1718	63	the	the	DET
ftr-431	1718	64	case.421	case.421	NOUN
ftr-431	1718	65	in	in	ADP
ftr-431	1718	66	fact	fact	NOUN
ftr-431	1718	67	,	,	PUNCT
ftr-431	1718	68	courts	court	NOUN
ftr-431	1718	69	have	have	AUX
ftr-431	1718	70	ruled	rule	VERB
ftr-431	1718	71	over	over	ADP
ftr-431	1718	72	and	and	CCONJ
ftr-431	1718	73	over	over	ADP
ftr-431	1718	74	that	that	DET
ftr-431	1718	75	due	due	ADJ
ftr-431	1718	76	process	process	NOUN
ftr-431	1718	77	does	do	AUX
ftr-431	1718	78	not	not	PART
ftr-431	1718	79	require	require	VERB
ftr-431	1718	80	access	access	NOUN
ftr-431	1718	81	to	to	ADP
ftr-431	1718	82	the	the	DET
ftr-431	1718	83	tax	tax	NOUN
ftr-431	1718	84	court	court	NOUN
ftr-431	1718	85	.	.	PUNCT
ftr-431	1719	1	due	due	ADJ
ftr-431	1719	2	process	process	NOUN
ftr-431	1719	3	does	do	AUX
ftr-431	1719	4	not	not	PART
ftr-431	1719	5	require	require	VERB
ftr-431	1719	6	similar	similar	ADJ
ftr-431	1719	7	outcomes	outcome	NOUN
ftr-431	1719	8	,	,	PUNCT
ftr-431	1719	9	either.422	either.422	X
ftr-431	1719	10	423	423	NUM
ftr-431	1719	11	it	it	PRON
ftr-431	1719	12	is	be	AUX
ftr-431	1719	13	simply	simply	ADV
ftr-431	1719	14	considered	consider	VERB
ftr-431	1719	15	the	the	DET
ftr-431	1719	16	taxpayer	taxpayer	NOUN
ftr-431	1719	17	’s	’s	PART
ftr-431	1719	18	choice	choice	NOUN
ftr-431	1719	19	whether	whether	SCONJ
ftr-431	1719	20	to	to	PART
ftr-431	1719	21	seek	seek	VERB
ftr-431	1719	22	refuge	refuge	NOUN
ftr-431	1719	23	in	in	ADP
ftr-431	1719	24	the	the	DET
ftr-431	1719	25	tax	tax	NOUN
ftr-431	1719	26	court	court	NOUN
ftr-431	1719	27	or	or	CCONJ
ftr-431	1719	28	instead	instead	ADV
ftr-431	1719	29	to	to	PART
ftr-431	1719	30	pursue	pursue	VERB
ftr-431	1719	31	refund	refund	NOUN
ftr-431	1719	32	litigation	litigation	NOUN
ftr-431	1719	33	,	,	PUNCT
ftr-431	1719	34	despite	despite	SCONJ
ftr-431	1719	35	the	the	DET
ftr-431	1719	36	practical	practical	ADJ
ftr-431	1719	37	reality	reality	NOUN
ftr-431	1719	38	that	that	SCONJ
ftr-431	1719	39	many	many	ADJ
ftr-431	1719	40	people	people	NOUN
ftr-431	1719	41	can	can	AUX
ftr-431	1719	42	not	not	PART
ftr-431	1719	43	afford	afford	VERB
ftr-431	1719	44	to	to	PART
ftr-431	1719	45	pay	pay	VERB
ftr-431	1719	46	the	the	DET
ftr-431	1719	47	asserted	asserted	ADJ
ftr-431	1719	48	deficiency	deficiency	NOUN
ftr-431	1719	49	in	in	ADP
ftr-431	1719	50	full	full	ADJ
ftr-431	1719	51	up	up	ADP
ftr-431	1719	52	front.424	front.424	ADJ
ftr-431	1719	53	congress	congress	PROPN
ftr-431	1719	54	may	may	AUX
ftr-431	1719	55	enlarge	enlarge	VERB
ftr-431	1719	56	the	the	DET
ftr-431	1719	57	tax	tax	NOUN
ftr-431	1719	58	court	court	NOUN
ftr-431	1719	59	’s	’s	PART
ftr-431	1719	60	equity	equity	NOUN
ftr-431	1719	61	arsenal	arsenal	PROPN
ftr-431	1719	62	simply	simply	ADV
ftr-431	1719	63	by	by	ADP
ftr-431	1719	64	enacting	enact	VERB
ftr-431	1719	65	appropriate	appropriate	ADJ
ftr-431	1719	66	statutes	statute	NOUN
ftr-431	1719	67	,	,	PUNCT
ftr-431	1719	68	subject	subject	ADJ
ftr-431	1719	69	to	to	ADP
ftr-431	1719	70	the	the	DET
ftr-431	1719	71	limits	limit	NOUN
ftr-431	1719	72	on	on	ADP
ftr-431	1719	73	separation	separation	NOUN
ftr-431	1719	74	of	of	ADP
ftr-431	1719	75	powers	power	NOUN
ftr-431	1719	76	.	.	PUNCT
ftr-431	1720	1	congress	congress	PROPN
ftr-431	1720	2	could	could	AUX
ftr-431	1720	3	also	also	ADV
ftr-431	1720	4	reconstitute	reconstitute	VERB
ftr-431	1720	5	the	the	DET
ftr-431	1720	6	tax	tax	NOUN
ftr-431	1720	7	court	court	NOUN
ftr-431	1720	8	as	as	ADP
ftr-431	1720	9	an	an	DET
ftr-431	1720	10	article	article	NOUN
ftr-431	1720	11	iii	iii	PROPN
ftr-431	1720	12	court.425	court.425	PROPN
ftr-431	1720	13	alternatively	alternatively	ADV
ftr-431	1720	14	,	,	PUNCT
ftr-431	1720	15	congress	congress	PROPN
ftr-431	1720	16	could	could	AUX
ftr-431	1720	17	overrule	overrule	VERB
ftr-431	1720	18	flora	flora	PROPN
ftr-431	1720	19	’s	’s	PART
ftr-431	1720	20	full	full	ADJ
ftr-431	1720	21	-	-	PUNCT
ftr-431	1720	22	payment	payment	NOUN
ftr-431	1720	23	rule	rule	NOUN
ftr-431	1720	24	to	to	AUX
ftr-431	1720	25	provide426	provide426	PROPN
ftr-431	1720	26	increased	increase	VERB
ftr-431	1720	27	access	access	NOUN
ftr-431	1720	28	to	to	ADP
ftr-431	1720	29	the	the	DET
ftr-431	1720	30	federal	federal	ADJ
ftr-431	1720	31	district	district	NOUN
ftr-431	1720	32	courts	court	NOUN
ftr-431	1720	33	,	,	PUNCT
ftr-431	1720	34	which	which	PRON
ftr-431	1720	35	,	,	PUNCT
ftr-431	1720	36	under	under	ADP
ftr-431	1720	37	article	article	PROPN
ftr-431	1720	38	iii	iii	PROPN
ftr-431	1720	39	,	,	PUNCT
ftr-431	1720	40	may	may	AUX
ftr-431	1720	41	417	417	NUM
ftr-431	1720	42	.	.	PUNCT
ftr-431	1721	1	see	see	VERB
ftr-431	1721	2	u.s	u.s	PROPN
ftr-431	1721	3	.	.	PROPN
ftr-431	1721	4	const	const	PROPN
ftr-431	1721	5	.	.	PUNCT
ftr-431	1722	1	art	art	NOUN
ftr-431	1722	2	.	.	PUNCT
ftr-431	1723	1	i	i	PRON
ftr-431	1723	2	;	;	PUNCT
ftr-431	1723	3	irc	irc	PROPN
ftr-431	1723	4	§	§	PROPN
ftr-431	1723	5	§	§	PROPN
ftr-431	1723	6	6511	6511	NUM
ftr-431	1723	7	,	,	PUNCT
ftr-431	1723	8	6512	6512	NUM
ftr-431	1723	9	.	.	PUNCT
ftr-431	1724	1	418	418	NUM
ftr-431	1724	2	.	.	PUNCT
ftr-431	1725	1	see	see	VERB
ftr-431	1725	2	supra	supra	PROPN
ftr-431	1725	3	note	note	PROPN
ftr-431	1725	4	301	301	NUM
ftr-431	1725	5	and	and	CCONJ
ftr-431	1725	6	accompanying	accompany	VERB
ftr-431	1725	7	text	text	NOUN
ftr-431	1725	8	.	.	PUNCT
ftr-431	1726	1	419	419	NUM
ftr-431	1726	2	.	.	PUNCT
ftr-431	1727	1	see	see	VERB
ftr-431	1727	2	lederman	lederman	PROPN
ftr-431	1727	3	,	,	PUNCT
ftr-431	1727	4	supra	supra	PROPN
ftr-431	1727	5	note	note	PROPN
ftr-431	1727	6	145	145	NUM
ftr-431	1727	7	,	,	PUNCT
ftr-431	1727	8	at	at	ADP
ftr-431	1727	9	185	185	NUM
ftr-431	1727	10	.	.	PUNCT
ftr-431	1728	1	420	420	NUM
ftr-431	1728	2	.	.	PUNCT
ftr-431	1729	1	see	see	VERB
ftr-431	1729	2	irc	irc	PROPN
ftr-431	1729	3	§	§	PROPN
ftr-431	1729	4	§	§	PROPN
ftr-431	1729	5	6511	6511	NUM
ftr-431	1729	6	,	,	PUNCT
ftr-431	1729	7	6512	6512	NUM
ftr-431	1729	8	.	.	PUNCT
ftr-431	1730	1	421	421	NUM
ftr-431	1730	2	.	.	PUNCT
ftr-431	1731	1	see	see	VERB
ftr-431	1731	2	supra	supra	PROPN
ftr-431	1731	3	notes	note	VERB
ftr-431	1731	4	305	305	NUM
ftr-431	1731	5	-	-	SYM
ftr-431	1731	6	18	18	NUM
ftr-431	1731	7	and	and	CCONJ
ftr-431	1731	8	accompanying	accompany	VERB
ftr-431	1731	9	text	text	NOUN
ftr-431	1731	10	.	.	PUNCT
ftr-431	1732	1	422	422	NUM
ftr-431	1732	2	.	.	PUNCT
ftr-431	1733	1	see	see	VERB
ftr-431	1733	2	supra	supra	PROPN
ftr-431	1733	3	note	note	PROPN
ftr-431	1733	4	319	319	NUM
ftr-431	1733	5	and	and	CCONJ
ftr-431	1733	6	accompanying	accompany	VERB
ftr-431	1733	7	text	text	NOUN
ftr-431	1733	8	.	.	PUNCT
ftr-431	1734	1	423	423	X
ftr-431	1734	2	.	.	PUNCT
ftr-431	1735	1	see	see	VERB
ftr-431	1735	2	supra	supra	PROPN
ftr-431	1735	3	notes	note	VERB
ftr-431	1735	4	301	301	NUM
ftr-431	1735	5	-	-	SYM
ftr-431	1735	6	319	319	NUM
ftr-431	1735	7	and	and	CCONJ
ftr-431	1735	8	accompanying	accompany	VERB
ftr-431	1735	9	text	text	NOUN
ftr-431	1735	10	.	.	PUNCT
ftr-431	1736	1	424	424	NUM
ftr-431	1736	2	.	.	PUNCT
ftr-431	1737	1	see	see	VERB
ftr-431	1737	2	flora	flora	NOUN
ftr-431	1737	3	,	,	PUNCT
ftr-431	1737	4	357	357	NUM
ftr-431	1737	5	u.s	u.s	PROPN
ftr-431	1737	6	.	.	PROPN
ftr-431	1738	1	at	at	ADP
ftr-431	1738	2	75	75	NUM
ftr-431	1738	3	(	(	PUNCT
ftr-431	1738	4	“	"	PUNCT
ftr-431	1738	5	it	it	PRON
ftr-431	1738	6	is	be	AUX
ftr-431	1738	7	suggested	suggest	VERB
ftr-431	1738	8	that	that	SCONJ
ftr-431	1738	9	a	a	DET
ftr-431	1738	10	part	part	ADJ
ftr-431	1738	11	-	-	PUNCT
ftr-431	1738	12	payment	payment	NOUN
ftr-431	1738	13	remedy	remedy	NOUN
ftr-431	1738	14	is	be	AUX
ftr-431	1738	15	necessary	necessary	ADJ
ftr-431	1738	16	for	for	ADP
ftr-431	1738	17	the	the	DET
ftr-431	1738	18	benefit	benefit	NOUN
ftr-431	1738	19	of	of	ADP
ftr-431	1738	20	a	a	DET
ftr-431	1738	21	taxpayer	taxpayer	NOUN
ftr-431	1738	22	too	too	ADV
ftr-431	1738	23	poor	poor	ADJ
ftr-431	1738	24	to	to	PART
ftr-431	1738	25	pay	pay	VERB
ftr-431	1738	26	the	the	DET
ftr-431	1738	27	full	full	ADJ
ftr-431	1738	28	amount	amount	NOUN
ftr-431	1738	29	of	of	ADP
ftr-431	1738	30	the	the	DET
ftr-431	1738	31	tax	tax	NOUN
ftr-431	1738	32	.	.	PUNCT
ftr-431	1739	1	such	such	DET
ftr-431	1739	2	an	an	DET
ftr-431	1739	3	individual	individual	NOUN
ftr-431	1739	4	is	be	AUX
ftr-431	1739	5	free	free	ADJ
ftr-431	1739	6	to	to	PART
ftr-431	1739	7	litigate	litigate	VERB
ftr-431	1739	8	in	in	ADP
ftr-431	1739	9	the	the	DET
ftr-431	1739	10	tax	tax	NOUN
ftr-431	1739	11	court	court	NOUN
ftr-431	1739	12	without	without	ADP
ftr-431	1739	13	any	any	DET
ftr-431	1739	14	advance	advance	NOUN
ftr-431	1739	15	payment	payment	NOUN
ftr-431	1739	16	.	.	PUNCT
ftr-431	1740	1	where	where	SCONJ
ftr-431	1740	2	.	.	PUNCT
ftr-431	1740	3	.	.	PUNCT
ftr-431	1740	4	.	.	PUNCT
ftr-431	1741	1	for	for	ADP
ftr-431	1741	2	some	some	PRON
ftr-431	1741	3	.	.	PUNCT
ftr-431	1741	4	.	.	PUNCT
ftr-431	1741	5	.	.	PUNCT
ftr-431	1742	1	reason	reason	VERB
ftr-431	1742	2	a	a	DET
ftr-431	1742	3	suit	suit	NOUN
ftr-431	1742	4	in	in	ADP
ftr-431	1742	5	the	the	DET
ftr-431	1742	6	district	district	NOUN
ftr-431	1742	7	court	court	NOUN
ftr-431	1742	8	seems	seem	VERB
ftr-431	1742	9	more	more	ADV
ftr-431	1742	10	desirable	desirable	ADJ
ftr-431	1742	11	,	,	PUNCT
ftr-431	1742	12	the	the	DET
ftr-431	1742	13	requirement	requirement	NOUN
ftr-431	1742	14	of	of	ADP
ftr-431	1742	15	full	full	ADJ
ftr-431	1742	16	payment	payment	NOUN
ftr-431	1742	17	may	may	AUX
ftr-431	1742	18	in	in	ADP
ftr-431	1742	19	some	some	DET
ftr-431	1742	20	instances	instance	NOUN
ftr-431	1742	21	work	work	VERB
ftr-431	1742	22	a	a	DET
ftr-431	1742	23	hardship	hardship	NOUN
ftr-431	1742	24	.	.	PUNCT
ftr-431	1742	25	”	"	PUNCT
ftr-431	1742	26	)	)	PUNCT
ftr-431	1742	27	.	.	PUNCT
ftr-431	1743	1	425	425	X
ftr-431	1743	2	.	.	PUNCT
ftr-431	1744	1	see	see	VERB
ftr-431	1744	2	geier	geier	NOUN
ftr-431	1744	3	,	,	PUNCT
ftr-431	1744	4	supra	supra	PROPN
ftr-431	1744	5	note	note	NOUN
ftr-431	1744	6	30	30	NUM
ftr-431	1744	7	;	;	PUNCT
ftr-431	1745	1	cf	cf	X
ftr-431	1745	2	.	.	PUNCT
ftr-431	1746	1	judicial	judicial	ADJ
ftr-431	1746	2	conference	conference	NOUN
ftr-431	1746	3	of	of	ADP
ftr-431	1746	4	the	the	DET
ftr-431	1746	5	united	united	PROPN
ftr-431	1746	6	states	states	PROPN
ftr-431	1746	7	,	,	PUNCT
ftr-431	1746	8	report	report	NOUN
ftr-431	1746	9	of	of	ADP
ftr-431	1746	10	the	the	DET
ftr-431	1746	11	federal	federal	ADJ
ftr-431	1746	12	courts	court	NOUN
ftr-431	1746	13	study	study	PROPN
ftr-431	1746	14	committee	committee	NOUN
ftr-431	1746	15	69	69	NUM
ftr-431	1746	16	(	(	PUNCT
ftr-431	1746	17	apr	apr	PROPN
ftr-431	1746	18	.	.	PROPN
ftr-431	1746	19	2	2	NUM
ftr-431	1746	20	,	,	PUNCT
ftr-431	1746	21	1990	1990	NUM
ftr-431	1746	22	)	)	PUNCT
ftr-431	1747	1	(	(	PUNCT
ftr-431	1747	2	suggesting	suggest	VERB
ftr-431	1747	3	that	that	SCONJ
ftr-431	1747	4	congress	congress	PROPN
ftr-431	1747	5	create	create	VERB
ftr-431	1747	6	an	an	DET
ftr-431	1747	7	article	article	NOUN
ftr-431	1747	8	iii	iii	NUM
ftr-431	1747	9	appellate	appellate	ADJ
ftr-431	1747	10	division	division	NOUN
ftr-431	1747	11	of	of	ADP
ftr-431	1747	12	the	the	DET
ftr-431	1747	13	tax	tax	NOUN
ftr-431	1747	14	court	court	NOUN
ftr-431	1747	15	with	with	ADP
ftr-431	1747	16	exclusive	exclusive	ADJ
ftr-431	1747	17	jurisdiction	jurisdiction	NOUN
ftr-431	1747	18	over	over	ADP
ftr-431	1747	19	most	most	ADJ
ftr-431	1747	20	federal	federal	ADJ
ftr-431	1747	21	tax	tax	NOUN
ftr-431	1747	22	appeals	appeal	NOUN
ftr-431	1747	23	,	,	PUNCT
ftr-431	1747	24	and	and	CCONJ
ftr-431	1747	25	provide	provide	VERB
ftr-431	1747	26	exclusive	exclusive	ADJ
ftr-431	1747	27	trial	trial	NOUN
ftr-431	1747	28	-	-	PUNCT
ftr-431	1747	29	level	level	NOUN
ftr-431	1747	30	jurisdiction	jurisdiction	NOUN
ftr-431	1747	31	in	in	ADP
ftr-431	1747	32	such	such	ADJ
ftr-431	1747	33	cases	case	NOUN
ftr-431	1747	34	to	to	ADP
ftr-431	1747	35	an	an	DET
ftr-431	1747	36	article	article	NOUN
ftr-431	1747	37	i	i	PRON
ftr-431	1747	38	division	division	NOUN
ftr-431	1747	39	of	of	ADP
ftr-431	1747	40	the	the	DET
ftr-431	1747	41	court	court	NOUN
ftr-431	1747	42	)	)	PUNCT
ftr-431	1747	43	.	.	PUNCT
ftr-431	1748	1	426	426	X
ftr-431	1748	2	.	.	PUNCT
ftr-431	1749	1	see	see	VERB
ftr-431	1749	2	flora	flora	NOUN
ftr-431	1749	3	v.	v.	ADP
ftr-431	1749	4	united	united	PROPN
ftr-431	1749	5	states	states	PROPN
ftr-431	1749	6	,	,	PUNCT
ftr-431	1749	7	362	362	NUM
ftr-431	1749	8	u.s	u.s	PROPN
ftr-431	1749	9	.	.	PROPN
ftr-431	1749	10	145	145	NUM
ftr-431	1749	11	,	,	PUNCT
ftr-431	1749	12	189	189	NUM
ftr-431	1749	13	(	(	PUNCT
ftr-431	1749	14	1960	1960	NUM
ftr-431	1749	15	)	)	PUNCT
ftr-431	1749	16	.	.	PUNCT
ftr-431	1750	1	2001	2001	NUM
ftr-431	1750	2	]	]	PUNCT
ftr-431	1750	3	equity	equity	NOUN
ftr-431	1750	4	and	and	CCONJ
ftr-431	1750	5	the	the	DET
ftr-431	1750	6	article	article	NOUN
ftr-431	1750	7	i	i	PRON
ftr-431	1750	8	court	court	VERB
ftr-431	1750	9	413	413	NUM
ftr-431	1750	10	exercise	exercise	VERB
ftr-431	1750	11	the	the	DET
ftr-431	1750	12	full	full	ADJ
ftr-431	1750	13	array	array	NOUN
ftr-431	1750	14	of	of	ADP
ftr-431	1750	15	equitable	equitable	ADJ
ftr-431	1750	16	powers	power	NOUN
ftr-431	1750	17	.	.	PUNCT
ftr-431	1751	1	any	any	PRON
ftr-431	1751	2	of	of	ADP
ftr-431	1751	3	those	those	DET
ftr-431	1751	4	options	option	NOUN
ftr-431	1751	5	would427	would427	PROPN
ftr-431	1751	6	resolve	resolve	VERB
ftr-431	1751	7	the	the	DET
ftr-431	1751	8	constitutionally	constitutionally	ADV
ftr-431	1751	9	based	base	VERB
ftr-431	1751	10	problem	problem	NOUN
ftr-431	1751	11	facing	face	VERB
ftr-431	1751	12	the	the	DET
ftr-431	1751	13	tax	tax	NOUN
ftr-431	1751	14	court	court	NOUN
ftr-431	1751	15	when	when	SCONJ
ftr-431	1751	16	it	it	PRON
ftr-431	1751	17	uses	use	VERB
ftr-431	1751	18	equitable	equitable	ADJ
ftr-431	1751	19	doctrines	doctrine	NOUN
ftr-431	1751	20	to	to	PART
ftr-431	1751	21	achieve	achieve	VERB
ftr-431	1751	22	fair	fair	ADJ
ftr-431	1751	23	outcomes	outcome	NOUN
ftr-431	1751	24	.	.	PUNCT
ftr-431	1752	1	however	however	ADV
ftr-431	1752	2	,	,	PUNCT
ftr-431	1752	3	they	they	PRON
ftr-431	1752	4	would	would	AUX
ftr-431	1752	5	not	not	PART
ftr-431	1752	6	address	address	VERB
ftr-431	1752	7	the	the	DET
ftr-431	1752	8	similar	similar	ADJ
ftr-431	1752	9	situations	situation	NOUN
ftr-431	1752	10	of	of	ADP
ftr-431	1752	11	other	other	ADJ
ftr-431	1752	12	article	article	NOUN
ftr-431	1752	13	i	i	PRON
ftr-431	1752	14	courts	court	VERB
ftr-431	1752	15	.	.	PUNCT
ftr-431	1753	1	it	it	PRON
ftr-431	1753	2	is	be	AUX
ftr-431	1753	3	time	time	NOUN
ftr-431	1753	4	for	for	SCONJ
ftr-431	1753	5	congress	congress	PROPN
ftr-431	1753	6	to	to	PART
ftr-431	1753	7	act	act	VERB
ftr-431	1753	8	so	so	SCONJ
ftr-431	1753	9	that	that	SCONJ
ftr-431	1753	10	courts	court	NOUN
ftr-431	1753	11	such	such	ADJ
ftr-431	1753	12	as	as	ADP
ftr-431	1753	13	the	the	DET
ftr-431	1753	14	tax	tax	NOUN
ftr-431	1753	15	court	court	NOUN
ftr-431	1753	16	will	will	AUX
ftr-431	1753	17	not	not	PART
ftr-431	1753	18	exceed	exceed	VERB
ftr-431	1753	19	the	the	DET
ftr-431	1753	20	constitutional	constitutional	ADJ
ftr-431	1753	21	limits	limit	NOUN
ftr-431	1753	22	on	on	ADP
ftr-431	1753	23	their	their	PRON
ftr-431	1753	24	powers	power	NOUN
ftr-431	1753	25	.	.	PUNCT
ftr-431	1754	1	427	427	NUM
ftr-431	1754	2	.	.	PUNCT
ftr-431	1755	1	see	see	VERB
ftr-431	1755	2	u.s	u.s	PROPN
ftr-431	1755	3	.	.	PROPN
ftr-431	1755	4	const	const	PROPN
ftr-431	1755	5	.	.	PUNCT
ftr-431	1756	1	art	art	NOUN
ftr-431	1756	2	.	.	PUNCT
ftr-431	1757	1	iii	iii	X
ftr-431	1757	2	.	.	PUNCT
ftr-431	1757	3	§	§	PROPN
ftr-431	1757	4	2	2	NUM
ftr-431	1757	5	,	,	PUNCT
ftr-431	1757	6	cl	cl	NOUN
ftr-431	1757	7	.	.	NOUN
ftr-431	1757	8	1	1	NUM
ftr-431	1757	9	(	(	PUNCT
ftr-431	1757	10	“	"	PUNCT
ftr-431	1757	11	the	the	DET
ftr-431	1757	12	judicial	judicial	ADJ
ftr-431	1757	13	power	power	NOUN
ftr-431	1757	14	of	of	ADP
ftr-431	1757	15	the	the	DET
ftr-431	1757	16	united	united	PROPN
ftr-431	1757	17	states	states	PROPN
ftr-431	1757	18	,	,	PUNCT
ftr-431	1757	19	shall	shall	AUX
ftr-431	1757	20	be	be	AUX
ftr-431	1757	21	vested	vest	VERB
ftr-431	1757	22	in	in	ADP
ftr-431	1757	23	one	one	NUM
ftr-431	1757	24	supreme	supreme	ADJ
ftr-431	1757	25	court	court	NOUN
ftr-431	1757	26	,	,	PUNCT
ftr-431	1757	27	and	and	CCONJ
ftr-431	1757	28	in	in	ADP
ftr-431	1757	29	such	such	ADJ
ftr-431	1757	30	inferior	inferior	ADJ
ftr-431	1757	31	courts	court	NOUN
ftr-431	1757	32	as	as	SCONJ
ftr-431	1757	33	the	the	DET
ftr-431	1757	34	congress	congress	PROPN
ftr-431	1757	35	may	may	AUX
ftr-431	1757	36	from	from	ADP
ftr-431	1757	37	time	time	NOUN
ftr-431	1757	38	to	to	ADP
ftr-431	1757	39	time	time	NOUN
ftr-431	1757	40	ordain	ordain	ADJ
ftr-431	1757	41	and	and	CCONJ
ftr-431	1757	42	establish	establish	VERB
ftr-431	1757	43	.	.	PUNCT
ftr-431	1757	44	.	.	PUNCT
ftr-431	1757	45	.	.	PUNCT
ftr-431	1757	46	.	.	PUNCT
ftr-431	1757	47	”	"	PUNCT
ftr-431	1757	48	)	)	PUNCT
ftr-431	1757	49	.	.	PUNCT
ftr-431	1758	1	this	this	DET
ftr-431	1758	2	last	last	ADJ
ftr-431	1758	3	option	option	NOUN
ftr-431	1758	4	would	would	AUX
ftr-431	1758	5	likely	likely	ADV
ftr-431	1758	6	result	result	VERB
ftr-431	1758	7	in	in	ADP
ftr-431	1758	8	some	some	DET
ftr-431	1758	9	shift	shift	NOUN
ftr-431	1758	10	of	of	ADP
ftr-431	1758	11	tax	tax	NOUN
ftr-431	1758	12	case	case	NOUN
ftr-431	1758	13	filings	filing	NOUN
ftr-431	1758	14	from	from	ADP
ftr-431	1758	15	tax	tax	NOUN
ftr-431	1758	16	court	court	NOUN
ftr-431	1758	17	to	to	ADP
ftr-431	1758	18	the	the	DET
ftr-431	1758	19	district	district	NOUN
ftr-431	1758	20	courts	court	NOUN
ftr-431	1758	21	,	,	PUNCT
ftr-431	1758	22	an	an	DET
ftr-431	1758	23	occurrence	occurrence	NOUN
ftr-431	1758	24	that	that	PRON
ftr-431	1758	25	might	might	AUX
ftr-431	1758	26	not	not	PART
ftr-431	1758	27	be	be	AUX
ftr-431	1758	28	desired	desire	VERB
ftr-431	1758	29	by	by	ADP
ftr-431	1758	30	either	either	DET
ftr-431	1758	31	forum	forum	PROPN
ftr-431	1758	32	.	.	PUNCT