id	sid	tid	token	lemma	pos
ftr-432	1	1	florida	florida	PROPN
ftr-432	1	2	tax	tax	NOUN
ftr-432	1	3	review	review	NOUN
ftr-432	1	4	volume	volume	NOUN
ftr-432	1	5	5	5	NUM
ftr-432	1	6	2002	2002	NUM
ftr-432	1	7	number	number	NOUN
ftr-432	1	8	6	6	NUM
ftr-432	1	9	the	the	DET
ftr-432	1	10	good	good	NOUN
ftr-432	1	11	,	,	PUNCT
ftr-432	1	12	the	the	DET
ftr-432	1	13	bad	bad	ADJ
ftr-432	1	14	,	,	PUNCT
ftr-432	1	15	and	and	CCONJ
ftr-432	1	16	the	the	DET
ftr-432	1	17	ugly	ugly	ADJ
ftr-432	1	18	in	in	ADP
ftr-432	1	19	post	post	ADJ
ftr-432	1	20	-	-	ADJ
ftr-432	1	21	drye	drye	ADJ
ftr-432	1	22	tax	tax	NOUN
ftr-432	1	23	lien	lien	PROPN
ftr-432	1	24	analysis	analysis	NOUN
ftr-432	1	25	steve	steve	PROPN
ftr-432	1	26	r.	r.	PROPN
ftr-432	1	27	johnson	johnson	PROPN
ftr-432	1	28	*	*	PROPN
ftr-432	1	29	1	1	X
ftr-432	1	30	.	.	X
ftr-432	1	31	introducton	introducton	PROPN
ftr-432	1	32	......................................	......................................	PUNCT
ftr-432	2	1	417	417	NUM
ftr-432	2	2	ii	ii	NOUN
ftr-432	2	3	.	.	PUNCT
ftr-432	2	4	tax	tax	NOUN
ftr-432	2	5	lien	lien	PROPN
ftr-432	2	6	analysis	analysis	NOUN
ftr-432	2	7	after	after	ADP
ftr-432	2	8	drye	drye	PROPN
ftr-432	2	9	.......................	.......................	PUNCT
ftr-432	2	10	419	419	NUM
ftr-432	2	11	a.	a.	NOUN
ftr-432	2	12	facts	fact	NOUN
ftr-432	2	13	of	of	ADP
ftr-432	2	14	drye	drye	PROPN
ftr-432	2	15	.................................	.................................	PUNCT
ftr-432	2	16	419	419	NUM
ftr-432	2	17	b.	b.	PROPN
ftr-432	2	18	teaching	teach	VERB
ftr-432	2	19	ofdrye	ofdrye	PROPN
ftr-432	2	20	..............................	..............................	PUNCT
ftr-432	2	21	420	420	NUM
ftr-432	2	22	1	1	NUM
ftr-432	2	23	.	.	PUNCT
ftr-432	2	24	roles	role	NOUN
ftr-432	2	25	of	of	ADP
ftr-432	2	26	state	state	NOUN
ftr-432	2	27	and	and	CCONJ
ftr-432	2	28	federal	federal	ADJ
ftr-432	2	29	law	law	NOUN
ftr-432	2	30	in	in	ADP
ftr-432	2	31	defining	define	VERB
ftr-432	2	32	property	property	NOUN
ftr-432	2	33	..............................	..............................	PUNCT
ftr-432	2	34	420	420	NUM
ftr-432	2	35	2	2	NUM
ftr-432	2	36	.	.	PUNCT
ftr-432	2	37	criteria	criterion	NOUN
ftr-432	2	38	or	or	CCONJ
ftr-432	2	39	elements	element	NOUN
ftr-432	2	40	of	of	ADP
ftr-432	2	41	property	property	NOUN
ftr-432	2	42	...........	...........	PUNCT
ftr-432	2	43	421	421	NUM
ftr-432	2	44	3	3	X
ftr-432	2	45	.	.	PUNCT
ftr-432	2	46	law	law	NOUN
ftr-432	2	47	governing	govern	VERB
ftr-432	2	48	post	post	ADJ
ftr-432	2	49	-	-	ADJ
ftr-432	2	50	lien	lien	ADJ
ftr-432	2	51	attachment	attachment	NOUN
ftr-432	2	52	issues	issue	NOUN
ftr-432	2	53	..	..	PUNCT
ftr-432	2	54	424	424	NUM
ftr-432	2	55	it	it	PRON
ftr-432	2	56	.	.	PUNCT
ftr-432	3	1	change	change	NOUN
ftr-432	3	2	or	or	CCONJ
ftr-432	3	3	clarification	clarification	NOUN
ftr-432	3	4	?	?	PUNCT
ftr-432	4	1	.........................	.........................	PUNCT
ftr-432	5	1	425	425	NUM
ftr-432	5	2	a.	a.	NOUN
ftr-432	5	3	second	second	ADJ
ftr-432	5	4	and	and	CCONJ
ftr-432	5	5	third	third	ADJ
ftr-432	5	6	aspects	aspect	NOUN
ftr-432	5	7	.......................	.......................	PUNCT
ftr-432	5	8	425	425	NUM
ftr-432	5	9	b.	b.	PROPN
ftr-432	5	10	first	first	ADJ
ftr-432	5	11	aspect	aspect	PROPN
ftr-432	5	12	..................................	..................................	PUNCT
ftr-432	6	1	426	426	NUM
ftr-432	6	2	1	1	X
ftr-432	6	3	.	.	PUNCT
ftr-432	6	4	pre	pre	ADJ
ftr-432	6	5	-	-	ADJ
ftr-432	6	6	drye	drye	ADJ
ftr-432	6	7	history	history	NOUN
ftr-432	6	8	.......................	.......................	PUNCT
ftr-432	7	1	427	427	NUM
ftr-432	7	2	2	2	NUM
ftr-432	7	3	.	.	PUNCT
ftr-432	7	4	evaluation	evaluation	NOUN
ftr-432	7	5	.............................	.............................	PUNCT
ftr-432	8	1	430	430	NUM
ftr-432	8	2	3	3	NUM
ftr-432	8	3	.	.	PUNCT
ftr-432	8	4	tenacity	tenacity	NOUN
ftr-432	8	5	of	of	ADP
ftr-432	8	6	the	the	DET
ftr-432	8	7	old	old	ADJ
ftr-432	8	8	,	,	PUNCT
ftr-432	8	9	wrong	wrong	ADJ
ftr-432	8	10	understanding	understanding	NOUN
ftr-432	8	11	...	...	PUNCT
ftr-432	8	12	431	431	NUM
ftr-432	8	13	iv	iv	NOUN
ftr-432	8	14	.	.	PUNCT
ftr-432	9	1	the	the	DET
ftr-432	9	2	good	good	ADJ
ftr-432	9	3	.........................................	.........................................	PUNCT
ftr-432	9	4	433	433	NUM
ftr-432	9	5	a.	a.	NOUN
ftr-432	9	6	federal	federal	PROPN
ftr-432	9	7	law	law	PROPN
ftr-432	9	8	versus	versus	ADP
ftr-432	9	9	state	state	NOUN
ftr-432	9	10	law	law	NOUN
ftr-432	9	11	in	in	ADP
ftr-432	9	12	defining	define	VERB
ftr-432	9	13	property	property	NOUN
ftr-432	9	14	..	..	PUNCT
ftr-432	9	15	433	433	NUM
ftr-432	9	16	b.	b.	NOUN
ftr-432	9	17	contents	content	NOUN
ftr-432	9	18	of	of	ADP
ftr-432	9	19	federal	federal	ADJ
ftr-432	9	20	definition	definition	NOUN
ftr-432	9	21	of	of	ADP
ftr-432	9	22	property	property	NOUN
ftr-432	9	23	..........	..........	PUNCT
ftr-432	9	24	435	435	NUM
ftr-432	9	25	c.	c.	PROPN
ftr-432	9	26	post	post	ADJ
ftr-432	9	27	-	-	ADJ
ftr-432	9	28	lien	lien	ADJ
ftr-432	9	29	attachment	attachment	NOUN
ftr-432	9	30	consequences	consequence	NOUN
ftr-432	9	31	...............	...............	PUNCT
ftr-432	9	32	437	437	NUM
ftr-432	9	33	v.	v.	ADP
ftr-432	9	34	thebad	thebad	ADJ
ftr-432	9	35	...........................................	...........................................	PUNCT
ftr-432	10	1	439	439	NUM
ftr-432	10	2	a.	a.	NOUN
ftr-432	10	3	background	background	NOUN
ftr-432	10	4	..................................	..................................	PUNCT
ftr-432	11	1	440	440	NUM
ftr-432	11	2	1	1	X
ftr-432	11	3	.	.	PUNCT
ftr-432	11	4	tenancy	tenancy	NOUN
ftr-432	11	5	by	by	ADP
ftr-432	11	6	the	the	DET
ftr-432	11	7	entireties	entirety	NOUN
ftr-432	11	8	generally	generally	ADV
ftr-432	11	9	........	........	PUNCT
ftr-432	12	1	440	440	NUM
ftr-432	12	2	2	2	NUM
ftr-432	12	3	.	.	PUNCT
ftr-432	12	4	application	application	NOUN
ftr-432	12	5	to	to	ADP
ftr-432	12	6	federal	federal	ADJ
ftr-432	12	7	tax	tax	NOUN
ftr-432	12	8	lien	lien	NOUN
ftr-432	12	9	............	............	PUNCT
ftr-432	12	10	442	442	NUM
ftr-432	12	11	b.	b.	PROPN
ftr-432	12	12	green	green	PROPN
ftr-432	12	13	.......................................	.......................................	PROPN
ftr-432	12	14	443	443	NUM
ftr-432	12	15	c.	c.	PROPN
ftr-432	12	16	craft	craft	NOUN
ftr-432	12	17	........................................	........................................	PUNCT
ftr-432	13	1	445	445	NUM
ftr-432	13	2	1	1	NUM
ftr-432	13	3	.	.	PUNCT
ftr-432	13	4	facts	fact	NOUN
ftr-432	13	5	and	and	CCONJ
ftr-432	13	6	opinions	opinion	NOUN
ftr-432	13	7	......................	......................	PUNCT
ftr-432	14	1	445	445	NUM
ftr-432	14	2	2	2	NUM
ftr-432	14	3	.	.	PUNCT
ftr-432	14	4	evaluation	evaluation	NOUN
ftr-432	14	5	.............................	.............................	PUNCT
ftr-432	15	1	449	449	NUM
ftr-432	15	2	a.	a.	NOUN
ftr-432	15	3	embracing	embrace	VERB
ftr-432	15	4	nature	nature	NOUN
ftr-432	15	5	of	of	ADP
ftr-432	15	6	section	section	NOUN
ftr-432	15	7	6321	6321	NUM
ftr-432	15	8	...	...	PUNCT
ftr-432	16	1	449	449	NUM
ftr-432	16	2	b.	b.	PROPN
ftr-432	16	3	irrelevance	irrelevance	NOUN
ftr-432	16	4	of	of	ADP
ftr-432	16	5	state	state	NOUN
ftr-432	16	6	characterizations	characterization	NOUN
ftr-432	16	7	451	451	NUM
ftr-432	16	8	vi	vi	NOUN
ftr-432	16	9	.	.	PUNCT
ftr-432	17	1	the	the	DET
ftr-432	17	2	ugly	ugly	ADJ
ftr-432	17	3	..........................................	..........................................	PUNCT
ftr-432	17	4	452	452	NUM
ftr-432	17	5	a.	a.	NOUN
ftr-432	17	6	verbally	verbally	ADV
ftr-432	17	7	imprecise	imprecise	ADJ
ftr-432	17	8	cases	case	NOUN
ftr-432	17	9	.......................	.......................	PUNCT
ftr-432	17	10	452	452	NUM
ftr-432	17	11	1	1	NUM
ftr-432	17	12	.	.	PUNCT
ftr-432	17	13	stage	stage	NOUN
ftr-432	17	14	two	two	NUM
ftr-432	17	15	issue	issue	NOUN
ftr-432	17	16	........................	........................	PUNCT
ftr-432	18	1	456	456	NUM
ftr-432	18	2	2	2	NUM
ftr-432	18	3	.	.	X
ftr-432	18	4	stage	stage	NOUN
ftr-432	18	5	three	three	NUM
ftr-432	18	6	issue	issue	NOUN
ftr-432	18	7	.......................	.......................	PUNCT
ftr-432	18	8	457	457	NUM
ftr-432	18	9	b.	b.	NOUN
ftr-432	18	10	analytically	analytically	ADV
ftr-432	18	11	wrong	wrong	ADJ
ftr-432	18	12	cases	case	NOUN
ftr-432	18	13	.......................	.......................	PUNCT
ftr-432	18	14	457	457	NUM
ftr-432	18	15	1	1	NUM
ftr-432	18	16	.	.	PUNCT
ftr-432	18	17	land	land	NOUN
ftr-432	18	18	sale	sale	NOUN
ftr-432	18	19	contracts	contract	NOUN
ftr-432	18	20	.....................	.....................	PUNCT
ftr-432	19	1	457	457	NUM
ftr-432	19	2	*	*	PUNCT
ftr-432	19	3	professor	professor	NOUN
ftr-432	19	4	oflaw	oflaw	NOUN
ftr-432	19	5	,	,	PUNCT
ftr-432	19	6	william	william	PROPN
ftr-432	19	7	s.	s.	PROPN
ftr-432	19	8	boyd	boyd	PROPN
ftr-432	19	9	school	school	PROPN
ftr-432	19	10	oflaw	oflaw	PROPN
ftr-432	19	11	,	,	PUNCT
ftr-432	19	12	university	university	NOUN
ftr-432	19	13	ofnevada	ofnevada	NOUN
ftr-432	19	14	,	,	PUNCT
ftr-432	19	15	las	las	PROPN
ftr-432	19	16	vegas	vegas	PROPN
ftr-432	19	17	.	.	PUNCT
ftr-432	20	1	ba	ba	PROPN
ftr-432	20	2	.	.	PROPN
ftr-432	20	3	,	,	PUNCT
ftr-432	20	4	st	st	PROPN
ftr-432	20	5	.	.	PROPN
ftr-432	20	6	francis	francis	PROPN
ftr-432	20	7	college	college	PROPN
ftr-432	20	8	;	;	PUNCT
ftr-432	20	9	j.d	j.d	PROPN
ftr-432	20	10	.	.	PROPN
ftr-432	20	11	,	,	PUNCT
ftr-432	20	12	new	new	PROPN
ftr-432	20	13	york	york	PROPN
ftr-432	20	14	university	university	PROPN
ftr-432	20	15	.	.	PUNCT
ftr-432	21	1	416	416	NUM
ftr-432	21	2	florida	florida	PROPN
ftr-432	21	3	tax	tax	NOUN
ftr-432	21	4	review	review	NOUN
ftr-432	21	5	[	[	X
ftr-432	21	6	vol	vol	NOUN
ftr-432	21	7	.	.	NOUN
ftr-432	21	8	5:6	5:6	NUM
ftr-432	21	9	2	2	NUM
ftr-432	21	10	.	.	PUNCT
ftr-432	21	11	nominee	nominee	NOUN
ftr-432	21	12	liens	lien	NOUN
ftr-432	21	13	.........................	.........................	PUNCT
ftr-432	21	14	460	460	NUM
ftr-432	21	15	a.	a.	NOUN
ftr-432	21	16	error	error	NOUN
ftr-432	21	17	as	as	ADP
ftr-432	21	18	to	to	ADP
ftr-432	21	19	stages	stage	NOUN
ftr-432	21	20	one	one	NUM
ftr-432	21	21	and	and	CCONJ
ftr-432	21	22	three	three	NUM
ftr-432	21	23	....	....	PUNCT
ftr-432	21	24	461	461	NUM
ftr-432	21	25	b.	b.	NOUN
ftr-432	21	26	error	error	NOUN
ftr-432	21	27	as	as	SCONJ
ftr-432	21	28	to	to	PART
ftr-432	21	29	stage	stage	VERB
ftr-432	21	30	two	two	NUM
ftr-432	21	31	.............	.............	PUNCT
ftr-432	22	1	462	462	NUM
ftr-432	22	2	vii	vii	PROPN
ftr-432	22	3	.	.	PROPN
ftr-432	22	4	conclusion	conclusion	NOUN
ftr-432	22	5	.......................................	.......................................	PUNCT
ftr-432	22	6	464	464	NUM
ftr-432	23	1	the	the	DET
ftr-432	23	2	good	good	NOUN
ftr-432	23	3	,	,	PUNCT
ftr-432	23	4	the	the	DET
ftr-432	23	5	bad	bad	ADJ
ftr-432	23	6	,	,	PUNCT
ftr-432	23	7	and	and	CCONJ
ftr-432	23	8	the	the	DET
ftr-432	23	9	ugly	ugly	ADJ
ftr-432	23	10	i.	i.	NOUN
ftr-432	23	11	introduct[on	introduct[on	PROPN
ftr-432	23	12	the	the	DET
ftr-432	23	13	general	general	ADJ
ftr-432	23	14	federal	federal	ADJ
ftr-432	23	15	tax	tax	NOUN
ftr-432	23	16	lien1	lien1	PROPN
ftr-432	23	17	attaches	attach	VERB
ftr-432	23	18	to	to	ADP
ftr-432	23	19	"	"	PUNCT
ftr-432	23	20	all	all	DET
ftr-432	23	21	property	property	NOUN
ftr-432	23	22	and	and	CCONJ
ftr-432	23	23	rights	right	NOUN
ftr-432	23	24	to	to	ADP
ftr-432	23	25	property	property	NOUN
ftr-432	23	26	,	,	PUNCT
ftr-432	23	27	whether	whether	SCONJ
ftr-432	23	28	real	real	ADJ
ftr-432	23	29	or	or	CCONJ
ftr-432	23	30	personal	personal	ADJ
ftr-432	23	31	"	"	PUNCT
ftr-432	23	32	which	which	PRON
ftr-432	23	33	belong	belong	VERB
ftr-432	23	34	to	to	ADP
ftr-432	23	35	the	the	DET
ftr-432	23	36	delinquent	delinquent	ADJ
ftr-432	23	37	taxpayer.in	taxpayer.in	NUM
ftr-432	23	38	most	most	ADJ
ftr-432	23	39	cases	case	NOUN
ftr-432	23	40	in	in	ADP
ftr-432	23	41	which	which	PRON
ftr-432	23	42	the	the	DET
ftr-432	23	43	irs	irs	PROPN
ftr-432	23	44	takes	take	VERB
ftr-432	23	45	enforced	enforce	VERB
ftr-432	23	46	collection	collection	NOUN
ftr-432	23	47	action	action	NOUN
ftr-432	23	48	based	base	VERB
ftr-432	23	49	on	on	ADP
ftr-432	23	50	its	its	PRON
ftr-432	23	51	lien	lien	NOUN
ftr-432	23	52	,	,	PUNCT
ftr-432	23	53	there	there	PRON
ftr-432	23	54	is	be	VERB
ftr-432	23	55	little	little	ADJ
ftr-432	23	56	doubt	doubt	NOUN
ftr-432	23	57	that	that	SCONJ
ftr-432	23	58	the	the	DET
ftr-432	23	59	property	property	NOUN
ftr-432	23	60	the	the	DET
ftr-432	23	61	irs	irs	PROPN
ftr-432	23	62	is	be	AUX
ftr-432	23	63	pursuing	pursue	VERB
ftr-432	23	64	constitutes	constitute	VERB
ftr-432	23	65	"	"	PUNCT
ftr-432	23	66	property	property	NOUN
ftr-432	23	67	[	[	X
ftr-432	23	68	or	or	CCONJ
ftr-432	23	69	]	]	PUNCT
ftr-432	23	70	rights	right	NOUN
ftr-432	23	71	to	to	ADP
ftr-432	23	72	property	property	NOUN
ftr-432	23	73	.	.	PUNCT
ftr-432	23	74	"	"	PUNCT
ftr-432	24	1	the	the	DET
ftr-432	24	2	easiest	easy	ADJ
ftr-432	24	3	cases	case	NOUN
ftr-432	24	4	,	,	PUNCT
ftr-432	24	5	of	of	ADP
ftr-432	24	6	course	course	NOUN
ftr-432	24	7	,	,	PUNCT
ftr-432	24	8	are	be	AUX
ftr-432	24	9	those	those	PRON
ftr-432	24	10	in	in	ADP
ftr-432	24	11	which	which	PRON
ftr-432	24	12	the	the	DET
ftr-432	24	13	tax	tax	NOUN
ftr-432	24	14	delinquent	delinquent	NOUN
ftr-432	24	15	is	be	AUX
ftr-432	24	16	the	the	DET
ftr-432	24	17	fee	fee	ADJ
ftr-432	24	18	simple	simple	ADJ
ftr-432	24	19	owner	owner	NOUN
ftr-432	24	20	of	of	ADP
ftr-432	24	21	realty	realty	NOUN
ftr-432	24	22	or	or	CCONJ
ftr-432	24	23	personalty	personalty	NOUN
ftr-432	24	24	.	.	PUNCT
ftr-432	25	1	the	the	DET
ftr-432	25	2	irs	irs	PROPN
ftr-432	25	3	typically	typically	ADV
ftr-432	25	4	goes	go	VERB
ftr-432	25	5	after	after	ADP
ftr-432	25	6	such	such	ADJ
ftr-432	25	7	assets	asset	NOUN
ftr-432	25	8	first	first	ADV
ftr-432	25	9	because	because	SCONJ
ftr-432	25	10	the	the	DET
ftr-432	25	11	tax	tax	NOUN
ftr-432	25	12	lien	lien	NOUN
ftr-432	25	13	obviously	obviously	ADV
ftr-432	25	14	attaches	attach	VERB
ftr-432	25	15	to	to	ADP
ftr-432	25	16	them	they	PRON
ftr-432	25	17	and	and	CCONJ
ftr-432	25	18	they	they	PRON
ftr-432	25	19	are	be	AUX
ftr-432	25	20	relatively	relatively	ADV
ftr-432	25	21	easy	easy	ADJ
ftr-432	25	22	to	to	PART
ftr-432	25	23	convert	convert	VERB
ftr-432	25	24	into	into	ADP
ftr-432	25	25	cash	cash	NOUN
ftr-432	25	26	to	to	PART
ftr-432	25	27	pay	pay	VERB
ftr-432	25	28	the	the	DET
ftr-432	25	29	liability	liability	NOUN
ftr-432	25	30	.	.	PUNCT
ftr-432	26	1	if	if	SCONJ
ftr-432	26	2	such	such	ADJ
ftr-432	26	3	assets	asset	NOUN
ftr-432	26	4	are	be	AUX
ftr-432	26	5	unavailable	unavailable	ADJ
ftr-432	26	6	or	or	CCONJ
ftr-432	26	7	have	have	AUX
ftr-432	26	8	been	be	AUX
ftr-432	26	9	exhausted	exhaust	VERB
ftr-432	26	10	,	,	PUNCT
ftr-432	26	11	the	the	DET
ftr-432	26	12	irs	irs	PROPN
ftr-432	26	13	may	may	AUX
ftr-432	26	14	pursue	pursue	VERB
ftr-432	26	15	items	item	NOUN
ftr-432	26	16	involving	involve	VERB
ftr-432	26	17	less	less	ADJ
ftr-432	26	18	than	than	ADP
ftr-432	26	19	fee	fee	NOUN
ftr-432	26	20	simple	simple	ADJ
ftr-432	26	21	ownership	ownership	NOUN
ftr-432	26	22	.	.	PUNCT
ftr-432	27	1	as	as	SCONJ
ftr-432	27	2	it	it	PRON
ftr-432	27	3	does	do	VERB
ftr-432	27	4	so	so	ADV
ftr-432	27	5	,	,	PUNCT
ftr-432	27	6	the	the	DET
ftr-432	27	7	question	question	NOUN
ftr-432	27	8	may	may	AUX
ftr-432	27	9	arise	arise	VERB
ftr-432	27	10	whether	whether	SCONJ
ftr-432	27	11	the	the	DET
ftr-432	27	12	items	item	NOUN
ftr-432	27	13	constitute	constitute	VERB
ftr-432	27	14	property	property	NOUN
ftr-432	27	15	or	or	CCONJ
ftr-432	27	16	property	property	NOUN
ftr-432	27	17	rights	right	NOUN
ftr-432	27	18	.	.	PUNCT
ftr-432	28	1	the	the	DET
ftr-432	28	2	supreme	supreme	PROPN
ftr-432	28	3	court	court	PROPN
ftr-432	28	4	has	have	AUX
ftr-432	28	5	repeatedly	repeatedly	ADV
ftr-432	28	6	stressed	stress	VERB
ftr-432	28	7	that	that	SCONJ
ftr-432	28	8	the	the	DET
ftr-432	28	9	language	language	NOUN
ftr-432	28	10	of	of	ADP
ftr-432	28	11	section	section	NOUN
ftr-432	28	12	6321	6321	NUM
ftr-432	28	13	"	"	PUNCT
ftr-432	28	14	is	be	AUX
ftr-432	28	15	broad	broad	ADJ
ftr-432	28	16	and	and	CCONJ
ftr-432	28	17	reveals	reveal	VERB
ftr-432	28	18	on	on	ADP
ftr-432	28	19	its	its	PRON
ftr-432	28	20	face	face	NOUN
ftr-432	28	21	that	that	SCONJ
ftr-432	28	22	congress	congress	PROPN
ftr-432	28	23	meant	mean	VERB
ftr-432	28	24	to	to	PART
ftr-432	28	25	reach	reach	VERB
ftr-432	28	26	every	every	DET
ftr-432	28	27	interest	interest	NOUN
ftr-432	28	28	in	in	ADP
ftr-432	28	29	property	property	NOUN
ftr-432	28	30	a	a	DET
ftr-432	28	31	taxpayer	taxpayer	NOUN
ftr-432	28	32	might	might	AUX
ftr-432	28	33	have	have	VERB
ftr-432	28	34	.	.	PUNCT
ftr-432	29	1	3	3	NUM
ftr-432	29	2	despite	despite	SCONJ
ftr-432	29	3	this	this	DET
ftr-432	29	4	expansive	expansive	ADJ
ftr-432	29	5	construction	construction	NOUN
ftr-432	29	6	,	,	PUNCT
ftr-432	29	7	controversies	controversy	NOUN
ftr-432	29	8	as	as	ADP
ftr-432	29	9	to	to	ADP
ftr-432	29	10	the	the	DET
ftr-432	29	11	reach	reach	NOUN
ftr-432	29	12	of	of	ADP
ftr-432	29	13	the	the	DET
ftr-432	29	14	general	general	ADJ
ftr-432	29	15	lien	lien	NOUN
ftr-432	29	16	are	be	AUX
ftr-432	29	17	perennial	perennial	ADJ
ftr-432	29	18	.	.	PUNCT
ftr-432	30	1	whether	whether	SCONJ
ftr-432	30	2	a	a	DET
ftr-432	30	3	given	give	VERB
ftr-432	30	4	interest	interest	NOUN
ftr-432	30	5	constitutes	constitute	VERB
ftr-432	30	6	"	"	PUNCT
ftr-432	30	7	property	property	NOUN
ftr-432	30	8	[	[	X
ftr-432	30	9	or	or	CCONJ
ftr-432	30	10	]	]	X
ftr-432	30	11	rights	right	NOUN
ftr-432	30	12	to	to	ADP
ftr-432	30	13	property	property	NOUN
ftr-432	30	14	"	"	PUNCT
ftr-432	30	15	for	for	ADP
ftr-432	30	16	section	section	NOUN
ftr-432	30	17	6321	6321	NUM
ftr-432	30	18	purposes	purpose	NOUN
ftr-432	30	19	has	have	AUX
ftr-432	30	20	been	be	AUX
ftr-432	30	21	litigated	litigate	VERB
ftr-432	30	22	in	in	ADP
ftr-432	30	23	hundreds	hundred	NOUN
ftr-432	30	24	of	of	ADP
ftr-432	30	25	cases	case	NOUN
ftr-432	30	26	.	.	PUNCT
ftr-432	31	1	the	the	DET
ftr-432	31	2	most	most	ADV
ftr-432	31	3	challenging	challenging	ADJ
ftr-432	31	4	of	of	ADP
ftr-432	31	5	these	these	DET
ftr-432	31	6	controversies	controversy	NOUN
ftr-432	31	7	involve	involve	VERB
ftr-432	31	8	one	one	NUM
ftr-432	31	9	or	or	CCONJ
ftr-432	31	10	more	more	ADJ
ftr-432	31	11	of	of	ADP
ftr-432	31	12	three	three	NUM
ftr-432	31	13	situations	situation	NOUN
ftr-432	31	14	.	.	PUNCT
ftr-432	32	1	first	first	ADV
ftr-432	32	2	,	,	PUNCT
ftr-432	32	3	the	the	DET
ftr-432	32	4	taxpayer	taxpayer	NOUN
ftr-432	32	5	's	's	PART
ftr-432	32	6	interest	interest	NOUN
ftr-432	32	7	may	may	AUX
ftr-432	32	8	not	not	PART
ftr-432	32	9	yet	yet	ADV
ftr-432	32	10	have	have	AUX
ftr-432	32	11	ripened	ripen	VERB
ftr-432	32	12	(	(	PUNCT
ftr-432	32	13	and	and	CCONJ
ftr-432	32	14	may	may	AUX
ftr-432	32	15	never	never	ADV
ftr-432	32	16	ripen	ripen	VERB
ftr-432	32	17	)	)	PUNCT
ftr-432	32	18	into	into	ADP
ftr-432	32	19	full	full	ADJ
ftr-432	32	20	possession	possession	NOUN
ftr-432	32	21	or	or	CCONJ
ftr-432	32	22	control	control	NOUN
ftr-432	32	23	of	of	ADP
ftr-432	32	24	the	the	DET
ftr-432	32	25	underlying	underlie	VERB
ftr-432	32	26	property	property	NOUN
ftr-432	32	27	.	.	PUNCT
ftr-432	33	1	a	a	DET
ftr-432	33	2	continuum	continuum	ADJ
ftr-432	33	3	exists	exist	VERB
ftr-432	33	4	from	from	ADP
ftr-432	33	5	mere	mere	ADJ
ftr-432	33	6	hope	hope	NOUN
ftr-432	33	7	,	,	PUNCT
ftr-432	33	8	to	to	ADP
ftr-432	33	9	expectancy	expectancy	NOUN
ftr-432	33	10	,	,	PUNCT
ftr-432	33	11	to	to	PART
ftr-432	33	12	contingent	contingent	VERB
ftr-432	33	13	interest	interest	NOUN
ftr-432	33	14	,	,	PUNCT
ftr-432	33	15	to	to	PART
ftr-432	33	16	present	present	VERB
ftr-432	33	17	possessory	possessory	ADJ
ftr-432	33	18	interest	interest	NOUN
ftr-432	33	19	.	.	PUNCT
ftr-432	34	1	second	second	ADJ
ftr-432	34	2	,	,	PUNCT
ftr-432	34	3	the	the	DET
ftr-432	34	4	taxpayer	taxpayer	NOUN
ftr-432	34	5	's	's	PART
ftr-432	34	6	interest	interest	NOUN
ftr-432	34	7	may	may	AUX
ftr-432	34	8	be	be	AUX
ftr-432	34	9	shared	share	VERB
ftr-432	34	10	with	with	ADP
ftr-432	34	11	others	other	NOUN
ftr-432	34	12	.	.	PUNCT
ftr-432	35	1	it	it	PRON
ftr-432	35	2	may	may	AUX
ftr-432	35	3	be	be	AUX
ftr-432	35	4	undivided	undivided	ADJ
ftr-432	35	5	not	not	PART
ftr-432	35	6	individual	individual	ADJ
ftr-432	35	7	,	,	PUNCT
ftr-432	35	8	joint	joint	ADJ
ftr-432	35	9	not	not	PART
ftr-432	35	10	single	single	ADJ
ftr-432	35	11	,	,	PUNCT
ftr-432	35	12	or	or	CCONJ
ftr-432	35	13	fractional	fractional	ADJ
ftr-432	35	14	.	.	PUNCT
ftr-432	36	1	third	third	ADJ
ftr-432	36	2	,	,	PUNCT
ftr-432	36	3	restrictions	restriction	NOUN
ftr-432	36	4	may	may	AUX
ftr-432	36	5	exist	exist	VERB
ftr-432	36	6	,	,	PUNCT
ftr-432	36	7	under	under	ADP
ftr-432	36	8	the	the	DET
ftr-432	36	9	instrument	instrument	NOUN
ftr-432	36	10	governing	govern	VERB
ftr-432	36	11	the	the	DET
ftr-432	36	12	property	property	NOUN
ftr-432	36	13	or	or	CCONJ
ftr-432	36	14	under	under	ADP
ftr-432	36	15	state	state	NOUN
ftr-432	36	16	law	law	NOUN
ftr-432	36	17	,	,	PUNCT
ftr-432	36	18	on	on	ADP
ftr-432	36	19	the	the	DET
ftr-432	36	20	taxpayer	taxpayer	NOUN
ftr-432	36	21	's	's	PART
ftr-432	36	22	ability	ability	NOUN
ftr-432	36	23	to	to	PART
ftr-432	36	24	use	use	VERB
ftr-432	36	25	or	or	CCONJ
ftr-432	36	26	dispose	dispose	VERB
ftr-432	36	27	of	of	ADP
ftr-432	36	28	the	the	DET
ftr-432	36	29	property	property	NOUN
ftr-432	36	30	or	or	CCONJ
ftr-432	36	31	on	on	ADP
ftr-432	36	32	the	the	DET
ftr-432	36	33	ability	ability	NOUN
ftr-432	36	34	of	of	ADP
ftr-432	36	35	the	the	DET
ftr-432	36	36	taxpayer	taxpayer	NOUN
ftr-432	36	37	's	's	PART
ftr-432	36	38	creditors	creditor	NOUN
ftr-432	36	39	to	to	PART
ftr-432	36	40	reach	reach	VERB
ftr-432	36	41	the	the	DET
ftr-432	36	42	property	property	NOUN
ftr-432	36	43	or	or	CCONJ
ftr-432	36	44	the	the	DET
ftr-432	36	45	taxpayer	taxpayer	NOUN
ftr-432	36	46	's	's	PART
ftr-432	36	47	interest	interest	NOUN
ftr-432	36	48	in	in	ADP
ftr-432	36	49	it	it	PRON
ftr-432	36	50	.	.	PUNCT
ftr-432	37	1	the	the	PRON
ftr-432	37	2	more	more	ADJ
ftr-432	37	3	the	the	DET
ftr-432	37	4	taxpayer	taxpayer	NOUN
ftr-432	37	5	's	's	PART
ftr-432	37	6	interest	interest	NOUN
ftr-432	37	7	diverges	diverge	VERB
ftr-432	37	8	from	from	ADP
ftr-432	37	9	fee	fee	NOUN
ftr-432	37	10	simple	simple	ADJ
ftr-432	37	11	ownership	ownership	NOUN
ftr-432	37	12	,	,	PUNCT
ftr-432	37	13	because	because	SCONJ
ftr-432	37	14	of	of	ADP
ftr-432	37	15	one	one	NUM
ftr-432	37	16	or	or	CCONJ
ftr-432	37	17	more	more	ADJ
ftr-432	37	18	of	of	ADP
ftr-432	37	19	these	these	DET
ftr-432	37	20	situations	situation	NOUN
ftr-432	37	21	,	,	PUNCT
ftr-432	37	22	the	the	DET
ftr-432	37	23	more	more	ADV
ftr-432	37	24	likely	likely	ADJ
ftr-432	37	25	is	be	AUX
ftr-432	37	26	an	an	DET
ftr-432	37	27	argument	argument	NOUN
ftr-432	37	28	that	that	SCONJ
ftr-432	37	29	the	the	DET
ftr-432	37	30	tax	tax	NOUN
ftr-432	37	31	lien	lien	NOUN
ftr-432	37	32	does	do	AUX
ftr-432	37	33	not	not	PART
ftr-432	37	34	attach	attach	VERB
ftr-432	37	35	to	to	ADP
ftr-432	37	36	the	the	DET
ftr-432	37	37	interest	interest	NOUN
ftr-432	37	38	because	because	SCONJ
ftr-432	37	39	it	it	PRON
ftr-432	37	40	is	be	AUX
ftr-432	37	41	not	not	PART
ftr-432	37	42	"	"	PUNCT
ftr-432	37	43	property	property	NOUN
ftr-432	37	44	[	[	X
ftr-432	37	45	or	or	CCONJ
ftr-432	37	46	]	]	PUNCT
ftr-432	37	47	rights	right	NOUN
ftr-432	37	48	to	to	ADP
ftr-432	37	49	property	property	NOUN
ftr-432	37	50	.	.	PUNCT
ftr-432	37	51	"	"	PUNCT
ftr-432	38	1	1	1	X
ftr-432	38	2	.	.	PUNCT
ftr-432	39	1	the	the	DET
ftr-432	39	2	general	general	ADJ
ftr-432	39	3	lien	lien	NOUN
ftr-432	39	4	authorized	authorize	VERB
ftr-432	39	5	by	by	ADP
ftr-432	39	6	irc	irc	PROPN
ftr-432	39	7	§	§	PROPN
ftr-432	39	8	6321	6321	NUM
ftr-432	39	9	is	be	AUX
ftr-432	39	10	by	by	ADP
ftr-432	39	11	far	far	ADV
ftr-432	39	12	the	the	DET
ftr-432	39	13	most	most	ADV
ftr-432	39	14	important	important	ADJ
ftr-432	39	15	tax	tax	NOUN
ftr-432	39	16	lien	lien	NOUN
ftr-432	39	17	.	.	PUNCT
ftr-432	40	1	special	special	ADJ
ftr-432	40	2	federal	federal	ADJ
ftr-432	40	3	tax	tax	NOUN
ftr-432	40	4	liens	lien	NOUN
ftr-432	40	5	also	also	ADV
ftr-432	40	6	exist	exist	VERB
ftr-432	40	7	as	as	SCONJ
ftr-432	40	8	to	to	PART
ftr-432	40	9	estate	estate	VERB
ftr-432	40	10	taxes	taxis	NOUN
ftr-432	40	11	,	,	PUNCT
ftr-432	40	12	see	see	VERB
ftr-432	40	13	irc	irc	ADV
ftr-432	40	14	§	§	PROPN
ftr-432	40	15	§	§	PROPN
ftr-432	40	16	6324(a	6324(a	PROPN
ftr-432	40	17	)	)	PUNCT
ftr-432	40	18	,	,	PUNCT
ftr-432	40	19	6324a	6324a	NOUN
ftr-432	40	20	and	and	CCONJ
ftr-432	40	21	6324b	6324b	NUM
ftr-432	40	22	,	,	PUNCT
ftr-432	40	23	gift	gift	NOUN
ftr-432	40	24	taxes	taxis	NOUN
ftr-432	40	25	,	,	PUNCT
ftr-432	40	26	see	see	VERB
ftr-432	40	27	irc	irc	ADV
ftr-432	40	28	§	§	PROPN
ftr-432	40	29	6324(b	6324(b	NOUN
ftr-432	40	30	)	)	PUNCT
ftr-432	40	31	,	,	PUNCT
ftr-432	40	32	and	and	CCONJ
ftr-432	40	33	taxes	taxis	NOUN
ftr-432	40	34	on	on	ADP
ftr-432	40	35	distilled	distilled	ADJ
ftr-432	40	36	spirits	spirit	NOUN
ftr-432	40	37	,	,	PUNCT
ftr-432	40	38	see	see	VERB
ftr-432	40	39	irc	irc	ADV
ftr-432	40	40	§	§	PROPN
ftr-432	40	41	5004	5004	NUM
ftr-432	40	42	.	.	PUNCT
ftr-432	41	1	2	2	X
ftr-432	41	2	.	.	X
ftr-432	41	3	irc	irc	PROPN
ftr-432	41	4	§	§	PROPN
ftr-432	41	5	6321	6321	NUM
ftr-432	41	6	.	.	PUNCT
ftr-432	42	1	this	this	DET
ftr-432	42	2	lien	lien	NOUN
ftr-432	42	3	arises	arise	VERB
ftr-432	42	4	upon	upon	SCONJ
ftr-432	42	5	assessment	assessment	NOUN
ftr-432	42	6	of	of	ADP
ftr-432	42	7	the	the	DET
ftr-432	42	8	tax	tax	NOUN
ftr-432	42	9	by	by	ADP
ftr-432	42	10	the	the	DET
ftr-432	42	11	irs	irs	PROPN
ftr-432	42	12	(	(	PUNCT
ftr-432	42	13	followed	follow	VERB
ftr-432	42	14	by	by	ADP
ftr-432	42	15	notice	notice	NOUN
ftr-432	42	16	and	and	CCONJ
ftr-432	42	17	demand	demand	NOUN
ftr-432	42	18	for	for	ADP
ftr-432	42	19	payment	payment	NOUN
ftr-432	42	20	,	,	PUNCT
ftr-432	42	21	and	and	CCONJ
ftr-432	42	22	failure	failure	NOUN
ftr-432	42	23	to	to	PART
ftr-432	42	24	pay	pay	VERB
ftr-432	42	25	)	)	PUNCT
ftr-432	42	26	and	and	CCONJ
ftr-432	42	27	relates	relate	VERB
ftr-432	42	28	back	back	ADV
ftr-432	42	29	to	to	ADP
ftr-432	42	30	the	the	DET
ftr-432	42	31	date	date	NOUN
ftr-432	42	32	of	of	ADP
ftr-432	42	33	assessment	assessment	NOUN
ftr-432	42	34	.	.	PUNCT
ftr-432	43	1	see	see	VERB
ftr-432	43	2	irc	irc	PROPN
ftr-432	43	3	§	§	PROPN
ftr-432	43	4	§	§	PROPN
ftr-432	43	5	6201(a	6201(a	PRON
ftr-432	43	6	)	)	PUNCT
ftr-432	43	7	,	,	PUNCT
ftr-432	43	8	6203	6203	NUM
ftr-432	43	9	and	and	CCONJ
ftr-432	43	10	6303(a	6303(a	NUM
ftr-432	43	11	)	)	PUNCT
ftr-432	43	12	.	.	PUNCT
ftr-432	44	1	see	see	AUX
ftr-432	44	2	also	also	ADV
ftr-432	44	3	united	united	PROPN
ftr-432	44	4	states	states	PROPN
ftr-432	44	5	v.	v.	PROPN
ftr-432	44	6	tempelman	tempelman	ADJ
ftr-432	44	7	,	,	PUNCT
ftr-432	44	8	111	111	NUM
ftr-432	44	9	f.	f.	PROPN
ftr-432	44	10	supp	supp	PROPN
ftr-432	44	11	.	.	PUNCT
ftr-432	45	1	2d	2d	PROPN
ftr-432	45	2	85	85	NUM
ftr-432	45	3	,	,	PUNCT
ftr-432	45	4	90	90	NUM
ftr-432	45	5	(	(	PUNCT
ftr-432	45	6	d.n.hl	d.n.hl	PROPN
ftr-432	45	7	2000	2000	NUM
ftr-432	45	8	)	)	PUNCT
ftr-432	45	9	.	.	PUNCT
ftr-432	46	1	3	3	X
ftr-432	46	2	.	.	X
ftr-432	46	3	united	united	PROPN
ftr-432	46	4	states	states	PROPN
ftr-432	46	5	v.	v.	ADP
ftr-432	46	6	national	national	PROPN
ftr-432	46	7	bank	bank	PROPN
ftr-432	46	8	of	of	ADP
ftr-432	46	9	commerce	commerce	PROPN
ftr-432	46	10	,	,	PUNCT
ftr-432	46	11	472	472	NUM
ftr-432	46	12	u.s	u.s	PROPN
ftr-432	46	13	.	.	PROPN
ftr-432	46	14	713,719	713,719	NUM
ftr-432	46	15	-	-	SYM
ftr-432	46	16	20	20	NUM
ftr-432	46	17	(	(	PUNCT
ftr-432	46	18	1985	1985	NUM
ftr-432	46	19	)	)	PUNCT
ftr-432	46	20	;	;	PUNCT
ftr-432	46	21	see	see	VERB
ftr-432	46	22	also	also	ADV
ftr-432	46	23	glass	glass	NOUN
ftr-432	46	24	city	city	PROPN
ftr-432	46	25	bank	bank	PROPN
ftr-432	46	26	v.	v.	PROPN
ftr-432	46	27	united	united	PROPN
ftr-432	46	28	states	states	PROPN
ftr-432	46	29	,	,	PUNCT
ftr-432	46	30	326	326	NUM
ftr-432	46	31	u.s	u.s	PROPN
ftr-432	46	32	.	.	PROPN
ftr-432	46	33	265	265	NUM
ftr-432	46	34	,	,	PUNCT
ftr-432	46	35	267	267	NUM
ftr-432	46	36	(	(	PUNCT
ftr-432	46	37	1945	1945	NUM
ftr-432	46	38	)	)	PUNCT
ftr-432	46	39	(	(	PUNCT
ftr-432	46	40	"	"	PUNCT
ftr-432	46	41	stronger	strong	ADJ
ftr-432	46	42	language	language	NOUN
ftr-432	46	43	could	could	AUX
ftr-432	46	44	hardly	hardly	ADV
ftr-432	46	45	have	have	AUX
ftr-432	46	46	been	be	AUX
ftr-432	46	47	selected	select	VERB
ftr-432	46	48	to	to	PART
ftr-432	46	49	reveal	reveal	VERB
ftr-432	46	50	a	a	DET
ftr-432	46	51	purpose	purpose	NOUN
ftr-432	46	52	to	to	PART
ftr-432	46	53	assure	assure	VERB
ftr-432	46	54	the	the	DET
ftr-432	46	55	collection	collection	NOUN
ftr-432	46	56	of	of	ADP
ftr-432	46	57	taxes	taxis	NOUN
ftr-432	46	58	.	.	PUNCT
ftr-432	46	59	"	"	PUNCT
ftr-432	46	60	)	)	PUNCT
ftr-432	46	61	.	.	PUNCT
ftr-432	47	1	20021	20021	NUM
ftr-432	47	2	judicial	judicial	ADJ
ftr-432	47	3	decisions	decision	NOUN
ftr-432	47	4	in	in	ADP
ftr-432	47	5	such	such	ADJ
ftr-432	47	6	cases	case	NOUN
ftr-432	47	7	sometimes	sometimes	ADV
ftr-432	47	8	have	have	AUX
ftr-432	47	9	been	be	AUX
ftr-432	47	10	inconsistent	inconsistent	ADJ
ftr-432	47	11	or	or	CCONJ
ftr-432	47	12	simply	simply	ADV
ftr-432	47	13	wrong.4	wrong.4	PROPN
ftr-432	47	14	in	in	ADP
ftr-432	47	15	december	december	PROPN
ftr-432	47	16	1999	1999	NUM
ftr-432	47	17	,	,	PUNCT
ftr-432	47	18	however	however	ADV
ftr-432	47	19	,	,	PUNCT
ftr-432	47	20	the	the	DET
ftr-432	47	21	supreme	supreme	PROPN
ftr-432	47	22	court	court	PROPN
ftr-432	47	23	decided	decide	VERB
ftr-432	47	24	drye	drye	PROPN
ftr-432	47	25	v.	v.	PROPN
ftr-432	47	26	united	united	PROPN
ftr-432	47	27	states.5	states.5	PROPN
ftr-432	47	28	the	the	DET
ftr-432	47	29	court	court	NOUN
ftr-432	47	30	's	's	PART
ftr-432	47	31	unanimous	unanimous	ADJ
ftr-432	47	32	opinion	opinion	NOUN
ftr-432	47	33	should	should	AUX
ftr-432	47	34	infuse	infuse	VERB
ftr-432	47	35	tax	tax	NOUN
ftr-432	47	36	lien	lien	NOUN
ftr-432	47	37	litigation	litigation	NOUN
ftr-432	47	38	with	with	ADP
ftr-432	47	39	greater	great	ADJ
ftr-432	47	40	clarity	clarity	NOUN
ftr-432	47	41	and	and	CCONJ
ftr-432	47	42	precision	precision	NOUN
ftr-432	47	43	.	.	PUNCT
ftr-432	48	1	this	this	DET
ftr-432	48	2	article	article	NOUN
ftr-432	48	3	explores	explore	VERB
ftr-432	48	4	whether	whether	SCONJ
ftr-432	48	5	this	this	DET
ftr-432	48	6	promise	promise	NOUN
ftr-432	48	7	is	be	AUX
ftr-432	48	8	being	be	AUX
ftr-432	48	9	realized	realize	VERB
ftr-432	48	10	.	.	PUNCT
ftr-432	49	1	although	although	SCONJ
ftr-432	49	2	drye	drye	PROPN
ftr-432	49	3	was	be	AUX
ftr-432	49	4	decided	decide	VERB
ftr-432	49	5	only	only	ADV
ftr-432	49	6	fairly	fairly	ADV
ftr-432	49	7	recently	recently	ADV
ftr-432	49	8	,	,	PUNCT
ftr-432	49	9	several	several	ADJ
ftr-432	49	10	dozen	dozen	NOUN
ftr-432	49	11	lower	low	ADJ
ftr-432	49	12	court	court	NOUN
ftr-432	49	13	cases	case	NOUN
ftr-432	49	14	have	have	AUX
ftr-432	49	15	applied	apply	VERB
ftr-432	49	16	it	it	PRON
ftr-432	49	17	.	.	PUNCT
ftr-432	50	1	have	have	AUX
ftr-432	50	2	they	they	PRON
ftr-432	50	3	done	do	VERB
ftr-432	50	4	so	so	ADV
ftr-432	50	5	well	well	ADV
ftr-432	50	6	?	?	PUNCT
ftr-432	51	1	part	part	NOUN
ftr-432	51	2	ii	ii	PROPN
ftr-432	51	3	of	of	ADP
ftr-432	51	4	this	this	DET
ftr-432	51	5	article	article	NOUN
ftr-432	51	6	describes	describe	VERB
ftr-432	51	7	diye	diye	PROPN
ftr-432	51	8	and	and	CCONJ
ftr-432	51	9	contemporary	contemporary	ADJ
ftr-432	51	10	tax	tax	NOUN
ftr-432	51	11	lien	lien	NOUN
ftr-432	51	12	analysis	analysis	NOUN
ftr-432	51	13	in	in	ADP
ftr-432	51	14	light	light	NOUN
ftr-432	51	15	of	of	ADP
ftr-432	51	16	it	it	PRON
ftr-432	51	17	.	.	PUNCT
ftr-432	52	1	part	part	PROPN
ftr-432	52	2	ii	ii	PROPN
ftr-432	52	3	assesses	assess	VERB
ftr-432	52	4	whether	whether	SCONJ
ftr-432	52	5	drye	drye	PROPN
ftr-432	52	6	changed	change	VERB
ftr-432	52	7	the	the	DET
ftr-432	52	8	law	law	NOUN
ftr-432	52	9	or	or	CCONJ
ftr-432	52	10	just	just	ADV
ftr-432	52	11	clarified	clarify	VERB
ftr-432	52	12	what	what	PRON
ftr-432	52	13	had	have	AUX
ftr-432	52	14	been	be	AUX
ftr-432	52	15	the	the	DET
ftr-432	52	16	law	law	NOUN
ftr-432	52	17	but	but	CCONJ
ftr-432	52	18	often	often	ADV
ftr-432	52	19	was	be	AUX
ftr-432	52	20	misunderstood	misunderstood	ADJ
ftr-432	52	21	.	.	PUNCT
ftr-432	53	1	although	although	SCONJ
ftr-432	53	2	ammunition	ammunition	NOUN
ftr-432	53	3	exists	exist	VERB
ftr-432	53	4	to	to	PART
ftr-432	53	5	fight	fight	VERB
ftr-432	53	6	for	for	ADP
ftr-432	53	7	either	either	DET
ftr-432	53	8	interpretation	interpretation	NOUN
ftr-432	53	9	,	,	PUNCT
ftr-432	53	10	i	i	PRON
ftr-432	53	11	conclude	conclude	VERB
ftr-432	53	12	that	that	SCONJ
ftr-432	53	13	the	the	DET
ftr-432	53	14	latter	latter	ADJ
ftr-432	53	15	is	be	AUX
ftr-432	53	16	the	the	DET
ftr-432	53	17	case	case	NOUN
ftr-432	53	18	.	.	PUNCT
ftr-432	54	1	part	part	NOUN
ftr-432	54	2	iii	iii	PROPN
ftr-432	54	3	is	be	AUX
ftr-432	54	4	not	not	PART
ftr-432	54	5	purely	purely	ADV
ftr-432	54	6	historical	historical	ADJ
ftr-432	54	7	.	.	PUNCT
ftr-432	55	1	it	it	PRON
ftr-432	55	2	demonstrates	demonstrate	VERB
ftr-432	55	3	that	that	DET
ftr-432	55	4	loose	loose	ADJ
ftr-432	55	5	language	language	NOUN
ftr-432	55	6	in	in	ADP
ftr-432	55	7	several	several	ADJ
ftr-432	55	8	pre	pre	ADJ
ftr-432	55	9	-	-	ADJ
ftr-432	55	10	drye	drye	ADJ
ftr-432	55	11	decisions	decision	NOUN
ftr-432	55	12	by	by	ADP
ftr-432	55	13	the	the	DET
ftr-432	55	14	court	court	NOUN
ftr-432	55	15	created	create	VERB
ftr-432	55	16	confusion	confusion	NOUN
ftr-432	55	17	,	,	PUNCT
ftr-432	55	18	indeed	indeed	ADV
ftr-432	55	19	error	error	NOUN
ftr-432	55	20	,	,	PUNCT
ftr-432	55	21	for	for	ADP
ftr-432	55	22	decades	decade	NOUN
ftr-432	55	23	thereafter	thereafter	ADV
ftr-432	55	24	.	.	PUNCT
ftr-432	56	1	that	that	DET
ftr-432	56	2	fact	fact	NOUN
ftr-432	56	3	places	place	VERB
ftr-432	56	4	courts	court	NOUN
ftr-432	56	5	and	and	CCONJ
ftr-432	56	6	counsel	counsel	NOUN
ftr-432	56	7	now	now	ADV
ftr-432	56	8	under	under	ADP
ftr-432	56	9	a	a	DET
ftr-432	56	10	burden	burden	NOUN
ftr-432	56	11	to	to	ADP
ftr-432	56	12	state	state	NOUN
ftr-432	56	13	drye	drye	NOUN
ftr-432	56	14	precisely	precisely	ADV
ftr-432	56	15	,	,	PUNCT
ftr-432	56	16	to	to	PART
ftr-432	56	17	avert	avert	VERB
ftr-432	56	18	new	new	ADJ
ftr-432	56	19	rounds	round	NOUN
ftr-432	56	20	of	of	ADP
ftr-432	56	21	confusion	confusion	NOUN
ftr-432	56	22	and	and	CCONJ
ftr-432	56	23	error	error	NOUN
ftr-432	56	24	.	.	PUNCT
ftr-432	57	1	parts	part	NOUN
ftr-432	57	2	iv	iv	ADP
ftr-432	57	3	,	,	PUNCT
ftr-432	57	4	v	v	NOUN
ftr-432	57	5	,	,	PUNCT
ftr-432	57	6	and	and	CCONJ
ftr-432	57	7	vi	vi	PROPN
ftr-432	57	8	examine	examine	VERB
ftr-432	57	9	post	post	ADJ
ftr-432	57	10	-	-	ADJ
ftr-432	57	11	drye	drye	ADJ
ftr-432	57	12	decisions	decision	NOUN
ftr-432	57	13	,	,	PUNCT
ftr-432	57	14	assessing	assess	VERB
ftr-432	57	15	whether	whether	SCONJ
ftr-432	57	16	they	they	PRON
ftr-432	57	17	have	have	AUX
ftr-432	57	18	met	meet	VERB
ftr-432	57	19	this	this	DET
ftr-432	57	20	burden	burden	NOUN
ftr-432	57	21	and	and	CCONJ
ftr-432	57	22	displayed	display	VERB
ftr-432	57	23	fidelity	fidelity	PROPN
ftr-432	57	24	to	to	ADP
ftr-432	57	25	the	the	DET
ftr-432	57	26	supreme	supreme	PROPN
ftr-432	57	27	court	court	PROPN
ftr-432	57	28	's	's	PART
ftr-432	57	29	teaching.6	teaching.6	NOUN
ftr-432	57	30	these	these	DET
ftr-432	57	31	parts	part	NOUN
ftr-432	57	32	describe	describe	VERB
ftr-432	57	33	,	,	PUNCT
ftr-432	57	34	respectively	respectively	ADV
ftr-432	57	35	,	,	PUNCT
ftr-432	57	36	the	the	DET
ftr-432	57	37	good	good	NOUN
ftr-432	57	38	,	,	PUNCT
ftr-432	57	39	the	the	DET
ftr-432	57	40	bad	bad	ADJ
ftr-432	57	41	,	,	PUNCT
ftr-432	57	42	and	and	CCONJ
ftr-432	57	43	the	the	DET
ftr-432	57	44	ugly	ugly	ADJ
ftr-432	57	45	.	.	PUNCT
ftr-432	58	1	4	4	X
ftr-432	58	2	.	.	X
ftr-432	58	3	the	the	DET
ftr-432	58	4	specific	specific	ADJ
ftr-432	58	5	issue	issue	NOUN
ftr-432	58	6	resolved	resolve	VERB
ftr-432	58	7	by	by	ADP
ftr-432	58	8	the	the	DET
ftr-432	58	9	drye	drye	PROPN
ftr-432	58	10	case	case	NOUN
ftr-432	58	11	discussed	discuss	VERB
ftr-432	58	12	herein	herein	NOUN
ftr-432	58	13	is	be	AUX
ftr-432	58	14	an	an	DET
ftr-432	58	15	example	example	NOUN
ftr-432	58	16	.	.	PUNCT
ftr-432	59	1	before	before	ADP
ftr-432	59	2	the	the	DET
ftr-432	59	3	supreme	supreme	PROPN
ftr-432	59	4	court	court	PROPN
ftr-432	59	5	's	's	PART
ftr-432	59	6	resolution	resolution	NOUN
ftr-432	59	7	of	of	ADP
ftr-432	59	8	the	the	DET
ftr-432	59	9	issue	issue	NOUN
ftr-432	59	10	,	,	PUNCT
ftr-432	59	11	two	two	NUM
ftr-432	59	12	circuits	circuit	NOUN
ftr-432	59	13	-	-	PUNCT
ftr-432	59	14	the	the	DET
ftr-432	59	15	fifth	fifth	ADJ
ftr-432	59	16	and	and	CCONJ
ftr-432	59	17	the	the	DET
ftr-432	59	18	ninth	ninth	ADV
ftr-432	59	19	-	-	PUNCT
ftr-432	59	20	held	hold	VERB
ftr-432	59	21	that	that	SCONJ
ftr-432	59	22	state	state	NOUN
ftr-432	59	23	law	law	NOUN
ftr-432	59	24	disclaimers	disclaimer	NOUN
ftr-432	59	25	can	can	AUX
ftr-432	59	26	defeat	defeat	VERB
ftr-432	59	27	attachment	attachment	NOUN
ftr-432	59	28	of	of	ADP
ftr-432	59	29	the	the	DET
ftr-432	59	30	federal	federal	ADJ
ftr-432	59	31	tax	tax	NOUN
ftr-432	59	32	lien	lien	NOUN
ftr-432	59	33	to	to	ADP
ftr-432	59	34	inherited	inherit	VERB
ftr-432	59	35	property	property	NOUN
ftr-432	59	36	,	,	PUNCT
ftr-432	59	37	while	while	SCONJ
ftr-432	59	38	two	two	NUM
ftr-432	59	39	others	other	NOUN
ftr-432	59	40	-	-	PUNCT
ftr-432	59	41	the	the	DET
ftr-432	59	42	second	second	ADJ
ftr-432	59	43	and	and	CCONJ
ftr-432	59	44	the	the	DET
ftr-432	59	45	eighth	eighth	ADV
ftr-432	59	46	-	-	PUNCT
ftr-432	59	47	held	hold	VERB
ftr-432	59	48	that	that	SCONJ
ftr-432	59	49	they	they	PRON
ftr-432	59	50	can	can	AUX
ftr-432	59	51	not	not	PART
ftr-432	59	52	.	.	PUNCT
ftr-432	59	53	compare	compare	VERB
ftr-432	59	54	leggett	leggett	PROPN
ftr-432	59	55	v.	v.	ADP
ftr-432	59	56	united	united	PROPN
ftr-432	59	57	states	states	PROPN
ftr-432	59	58	,	,	PUNCT
ftr-432	59	59	120	120	NUM
ftr-432	59	60	f.3d	f.3d	NUM
ftr-432	59	61	592	592	NUM
ftr-432	59	62	(	(	PUNCT
ftr-432	59	63	5th	5th	ADJ
ftr-432	59	64	cir	cir	NOUN
ftr-432	59	65	.	.	PUNCT
ftr-432	59	66	1997	1997	NUM
ftr-432	59	67	)	)	PUNCT
ftr-432	59	68	,	,	PUNCT
ftr-432	59	69	and	and	CCONJ
ftr-432	59	70	mapes	mapes	PROPN
ftr-432	59	71	v.	v.	PROPN
ftr-432	59	72	united	united	PROPN
ftr-432	59	73	states	states	PROPN
ftr-432	59	74	,	,	PUNCT
ftr-432	59	75	15	15	NUM
ftr-432	59	76	f.3d	f.3d	NUM
ftr-432	59	77	138	138	NUM
ftr-432	59	78	(	(	PUNCT
ftr-432	59	79	9th	9th	ADJ
ftr-432	59	80	cir	cir	NOUN
ftr-432	59	81	.	.	PROPN
ftr-432	59	82	1994	1994	NUM
ftr-432	59	83	)	)	PUNCT
ftr-432	59	84	,	,	PUNCT
ftr-432	59	85	with	with	ADP
ftr-432	59	86	united	united	PROPN
ftr-432	59	87	states	states	PROPN
ftr-432	59	88	v.	v.	ADP
ftr-432	59	89	comparato	comparato	PROPN
ftr-432	59	90	,	,	PUNCT
ftr-432	59	91	22	22	NUM
ftr-432	59	92	f.3d	f.3d	NUM
ftr-432	59	93	455	455	NUM
ftr-432	59	94	(	(	PUNCT
ftr-432	59	95	2d	2d	NUM
ftr-432	59	96	cir	cir	NOUN
ftr-432	59	97	.	.	PROPN
ftr-432	59	98	1994	1994	NUM
ftr-432	59	99	)	)	PUNCT
ftr-432	59	100	,	,	PUNCT
ftr-432	59	101	and	and	CCONJ
ftr-432	59	102	drye	drye	PROPN
ftr-432	59	103	family	family	PROPN
ftr-432	59	104	1995	1995	NUM
ftr-432	59	105	trust	trust	PROPN
ftr-432	59	106	v.	v.	ADP
ftr-432	59	107	united	united	PROPN
ftr-432	59	108	states	states	PROPN
ftr-432	59	109	,	,	PUNCT
ftr-432	59	110	152	152	NUM
ftr-432	59	111	f.3d	f.3d	NUM
ftr-432	59	112	892	892	NUM
ftr-432	59	113	(	(	PUNCT
ftr-432	59	114	8th	8th	ADJ
ftr-432	59	115	cir	cir	NOUN
ftr-432	59	116	.	.	PUNCT
ftr-432	59	117	1998	1998	NUM
ftr-432	59	118	)	)	PUNCT
ftr-432	59	119	,	,	PUNCT
ftr-432	59	120	affd	affd	PROPN
ftr-432	59	121	sub	sub	PROPN
ftr-432	59	122	nom	nom	PROPN
ftr-432	59	123	,	,	PUNCT
ftr-432	59	124	drye	drye	PROPN
ftr-432	59	125	v.	v.	PROPN
ftr-432	59	126	united	united	PROPN
ftr-432	59	127	states	states	PROPN
ftr-432	59	128	,	,	PUNCT
ftr-432	59	129	528	528	NUM
ftr-432	59	130	u.s	u.s	PROPN
ftr-432	59	131	.	.	PROPN
ftr-432	59	132	49	49	NUM
ftr-432	59	133	(	(	PUNCT
ftr-432	59	134	1999	1999	NUM
ftr-432	59	135	)	)	PUNCT
ftr-432	59	136	.	.	PUNCT
ftr-432	60	1	a	a	DET
ftr-432	60	2	number	number	NOUN
ftr-432	60	3	of	of	ADP
ftr-432	60	4	other	other	ADJ
ftr-432	60	5	courts	court	NOUN
ftr-432	60	6	also	also	ADV
ftr-432	60	7	had	have	AUX
ftr-432	60	8	weighed	weigh	VERB
ftr-432	60	9	in	in	ADP
ftr-432	60	10	on	on	ADP
ftr-432	60	11	the	the	DET
ftr-432	60	12	issue	issue	NOUN
ftr-432	60	13	,	,	PUNCT
ftr-432	60	14	again	again	ADV
ftr-432	60	15	disagreeing	disagree	VERB
ftr-432	60	16	.	.	PUNCT
ftr-432	61	1	compare	compare	VERB
ftr-432	61	2	united	united	PROPN
ftr-432	61	3	states	states	PROPN
ftr-432	61	4	v.	v.	ADP
ftr-432	61	5	davidson	davidson	PROPN
ftr-432	61	6	,	,	PUNCT
ftr-432	61	7	55	55	NUM
ftr-432	61	8	f.	f.	PROPN
ftr-432	61	9	supp	supp	PROPN
ftr-432	61	10	.	.	PUNCT
ftr-432	62	1	2d	2d	NOUN
ftr-432	62	2	1152	1152	NUM
ftr-432	62	3	(	(	PUNCT
ftr-432	62	4	d.	d.	PROPN
ftr-432	62	5	colo	colo	PROPN
ftr-432	62	6	.	.	PUNCT
ftr-432	62	7	1999	1999	NUM
ftr-432	62	8	)	)	PUNCT
ftr-432	62	9	,	,	PUNCT
ftr-432	62	10	and	and	CCONJ
ftr-432	62	11	united	united	PROPN
ftr-432	62	12	states	states	PROPN
ftr-432	62	13	v.	v.	ADP
ftr-432	62	14	mccrackin	mccrackin	PROPN
ftr-432	62	15	,	,	PUNCT
ftr-432	62	16	189	189	NUM
ftr-432	62	17	f.	f.	PROPN
ftr-432	62	18	supp	supp	PROPN
ftr-432	62	19	.	.	PUNCT
ftr-432	63	1	632	632	NUM
ftr-432	63	2	(	(	PUNCT
ftr-432	63	3	s.	s.	PROPN
ftr-432	63	4	d.	d.	PROPN
ftr-432	63	5	ohio	ohio	PROPN
ftr-432	63	6	1960	1960	NUM
ftr-432	63	7	)	)	PUNCT
ftr-432	63	8	(	(	PUNCT
ftr-432	63	9	both	both	PRON
ftr-432	63	10	holding	hold	VERB
ftr-432	63	11	against	against	ADP
ftr-432	63	12	the	the	DET
ftr-432	63	13	irs	irs	PROPN
ftr-432	63	14	on	on	ADP
ftr-432	63	15	this	this	DET
ftr-432	63	16	issue	issue	NOUN
ftr-432	63	17	)	)	PUNCT
ftr-432	63	18	,	,	PUNCT
ftr-432	63	19	with	with	ADP
ftr-432	63	20	tinari	tinari	PROPN
ftr-432	63	21	v.	v.	PROPN
ftr-432	63	22	united	united	PROPN
ftr-432	63	23	states	states	PROPN
ftr-432	63	24	.	.	PUNCT
ftr-432	64	1	96	96	NUM
ftr-432	64	2	-	-	SYM
ftr-432	64	3	2	2	NUM
ftr-432	64	4	u.s	u.s	PROPN
ftr-432	64	5	.	.	PROPN
ftr-432	64	6	tax	tax	PROPN
ftr-432	64	7	cas	cas	PROPN
ftr-432	64	8	.	.	PUNCT
ftr-432	65	1	50,460,78	50,460,78	VERB
ftr-432	65	2	a.f.t.r	a.f.t.r	PROPN
ftr-432	65	3	.	.	PROPN
ftr-432	66	1	2d	2d	PROPN
ftr-432	66	2	(	(	PUNCT
ftr-432	66	3	ria	ria	PROPN
ftr-432	66	4	)	)	PUNCT
ftr-432	66	5	638	638	NUM
ftr-432	66	6	(	(	PUNCT
ftr-432	66	7	e.d	e.d	PROPN
ftr-432	66	8	.	.	PROPN
ftr-432	66	9	pa	pa	PROPN
ftr-432	66	10	.	.	PROPN
ftr-432	66	11	1996	1996	NUM
ftr-432	66	12	)	)	PUNCT
ftr-432	66	13	,	,	PUNCT
ftr-432	66	14	and	and	CCONJ
ftr-432	66	15	in	in	ADP
ftr-432	66	16	re	re	NOUN
ftr-432	66	17	spruance	spruance	NOUN
ftr-432	66	18	,	,	PUNCT
ftr-432	67	1	95	95	NUM
ftr-432	67	2	tnt	tnt	NOUN
ftr-432	67	3	111	111	NUM
ftr-432	67	4	-	-	SYM
ftr-432	67	5	24	24	NUM
ftr-432	67	6	(	(	PUNCT
ftr-432	67	7	pa	pa	PROPN
ftr-432	67	8	.	.	PROPN
ftr-432	67	9	ct	ct	PROPN
ftr-432	67	10	.	.	PUNCT
ftr-432	68	1	common	common	ADJ
ftr-432	68	2	pleas	plea	NOUN
ftr-432	68	3	1994	1994	NUM
ftr-432	68	4	)	)	PUNCT
ftr-432	68	5	,	,	PUNCT
ftr-432	68	6	ajfd	ajfd	NOUN
ftr-432	68	7	without	without	ADP
ftr-432	68	8	published	publish	VERB
ftr-432	68	9	opinion	opinion	NOUN
ftr-432	68	10	,	,	PUNCT
ftr-432	68	11	660	660	NUM
ftr-432	68	12	a.2d	a.2d	NUM
ftr-432	68	13	661	661	NUM
ftr-432	68	14	(	(	PUNCT
ftr-432	68	15	pa	pa	PROPN
ftr-432	68	16	.	.	PUNCT
ftr-432	68	17	super	super	PROPN
ftr-432	68	18	.	.	PUNCT
ftr-432	69	1	ct	ct	PROPN
ftr-432	69	2	.	.	PROPN
ftr-432	69	3	1995	1995	NUM
ftr-432	69	4	)	)	PUNCT
ftr-432	69	5	(	(	PUNCT
ftr-432	69	6	both	both	PRON
ftr-432	69	7	holding	hold	VERB
ftr-432	69	8	for	for	ADP
ftr-432	69	9	the	the	DET
ftr-432	69	10	irs	irs	PROPN
ftr-432	69	11	)	)	PUNCT
ftr-432	69	12	.	.	PUNCT
ftr-432	70	1	5	5	NUM
ftr-432	70	2	.	.	SYM
ftr-432	70	3	528	528	NUM
ftr-432	70	4	u.s	u.s	PROPN
ftr-432	70	5	.	.	PROPN
ftr-432	70	6	49	49	NUM
ftr-432	70	7	(	(	PUNCT
ftr-432	70	8	1999	1999	NUM
ftr-432	70	9	)	)	PUNCT
ftr-432	70	10	.	.	PUNCT
ftr-432	71	1	6	6	X
ftr-432	71	2	.	.	PUNCT
ftr-432	72	1	the	the	DET
ftr-432	72	2	cases	case	NOUN
ftr-432	72	3	considered	consider	VERB
ftr-432	72	4	in	in	ADP
ftr-432	72	5	parts	part	NOUN
ftr-432	72	6	iv	iv	ADP
ftr-432	72	7	,	,	PUNCT
ftr-432	72	8	v	v	NOUN
ftr-432	72	9	,	,	PUNCT
ftr-432	72	10	and	and	CCONJ
ftr-432	72	11	vi	vi	PROPN
ftr-432	72	12	are	be	AUX
ftr-432	72	13	tax	tax	NOUN
ftr-432	72	14	lien	lien	NOUN
ftr-432	72	15	cases	case	NOUN
ftr-432	72	16	only	only	ADV
ftr-432	72	17	.	.	PUNCT
ftr-432	73	1	drye	drye	PROPN
ftr-432	73	2	also	also	ADV
ftr-432	73	3	has	have	AUX
ftr-432	73	4	been	be	AUX
ftr-432	73	5	invoked	invoke	VERB
ftr-432	73	6	in	in	ADP
ftr-432	73	7	a	a	DET
ftr-432	73	8	variety	variety	NOUN
ftr-432	73	9	of	of	ADP
ftr-432	73	10	civil	civil	ADJ
ftr-432	73	11	and	and	CCONJ
ftr-432	73	12	criminal	criminal	ADJ
ftr-432	73	13	non	non	ADJ
ftr-432	73	14	-	-	ADJ
ftr-432	73	15	tax	tax	ADJ
ftr-432	73	16	contexts	contexts	NOUN
ftr-432	73	17	.	.	PUNCT
ftr-432	74	1	whether	whether	SCONJ
ftr-432	74	2	such	such	ADJ
ftr-432	74	3	"	"	PUNCT
ftr-432	74	4	extra	extra	ADJ
ftr-432	74	5	-	-	ADJ
ftr-432	74	6	territorial	territorial	ADJ
ftr-432	74	7	"	"	PUNCT
ftr-432	74	8	applications	application	NOUN
ftr-432	74	9	are	be	AUX
ftr-432	74	10	appropriate	appropriate	ADJ
ftr-432	74	11	is	be	AUX
ftr-432	74	12	an	an	DET
ftr-432	74	13	interesting	interesting	ADJ
ftr-432	74	14	and	and	CCONJ
ftr-432	74	15	important	important	ADJ
ftr-432	74	16	question	question	NOUN
ftr-432	74	17	,	,	PUNCT
ftr-432	74	18	which	which	PRON
ftr-432	74	19	would	would	AUX
ftr-432	74	20	profit	profit	VERB
ftr-432	74	21	from	from	ADP
ftr-432	74	22	deeper	deep	ADJ
ftr-432	74	23	exploration	exploration	NOUN
ftr-432	74	24	by	by	ADP
ftr-432	74	25	courts	court	NOUN
ftr-432	74	26	and	and	CCONJ
ftr-432	74	27	commentators	commentator	NOUN
ftr-432	74	28	.	.	PUNCT
ftr-432	75	1	among	among	ADP
ftr-432	75	2	the	the	DET
ftr-432	75	3	non	non	ADJ
ftr-432	75	4	-	-	ADJ
ftr-432	75	5	tax	tax	ADJ
ftr-432	75	6	areas	area	NOUN
ftr-432	75	7	in	in	ADP
ftr-432	75	8	which	which	PRON
ftr-432	75	9	drye	drye	PROPN
ftr-432	75	10	has	have	AUX
ftr-432	75	11	been	be	AUX
ftr-432	75	12	cited	cite	VERB
ftr-432	75	13	are	be	AUX
ftr-432	75	14	:	:	PUNCT
ftr-432	75	15	(	(	PUNCT
ftr-432	75	16	1	1	X
ftr-432	75	17	)	)	PUNCT
ftr-432	75	18	mail	mail	NOUN
ftr-432	75	19	fraud	fraud	NOUN
ftr-432	75	20	,	,	PUNCT
ftr-432	75	21	see	see	VERB
ftr-432	75	22	cleveland	cleveland	PROPN
ftr-432	75	23	v.	v.	PROPN
ftr-432	75	24	united	united	PROPN
ftr-432	75	25	states	states	PROPN
ftr-432	75	26	,	,	PUNCT
ftr-432	75	27	121	121	NUM
ftr-432	75	28	u.s	u.s	PROPN
ftr-432	75	29	.	.	PROPN
ftr-432	75	30	12	12	NUM
ftr-432	75	31	(	(	PUNCT
ftr-432	75	32	2000	2000	NUM
ftr-432	75	33	)	)	PUNCT
ftr-432	75	34	;	;	PUNCT
ftr-432	75	35	(	(	PUNCT
ftr-432	75	36	2	2	X
ftr-432	75	37	)	)	PUNCT
ftr-432	75	38	criminal	criminal	ADJ
ftr-432	75	39	restitution	restitution	NOUN
ftr-432	75	40	,	,	PUNCT
ftr-432	75	41	see	see	VERB
ftr-432	75	42	united	united	PROPN
ftr-432	75	43	states	states	PROPN
ftr-432	75	44	v.	v.	PROPN
ftr-432	75	45	allen	allen	PROPN
ftr-432	75	46	,	,	PUNCT
ftr-432	75	47	247	247	NUM
ftr-432	75	48	f.3d	f.3d	NUM
ftr-432	75	49	741	741	NUM
ftr-432	75	50	(	(	PUNCT
ftr-432	75	51	8th	8th	ADJ
ftr-432	75	52	cir	cir	NOUN
ftr-432	75	53	.	.	PUNCT
ftr-432	75	54	2001	2001	NUM
ftr-432	75	55	)	)	PUNCT
ftr-432	75	56	;	;	PUNCT
ftr-432	75	57	and	and	CCONJ
ftr-432	75	58	(	(	PUNCT
ftr-432	75	59	3	3	X
ftr-432	75	60	)	)	PUNCT
ftr-432	75	61	bankruptcy	bankruptcy	NOUN
ftr-432	75	62	,	,	PUNCT
ftr-432	75	63	compare	compare	VERB
ftr-432	75	64	in	in	ADP
ftr-432	75	65	re	re	PROPN
ftr-432	75	66	kloubec	kloubec	PROPN
ftr-432	75	67	,	,	PUNCT
ftr-432	75	68	247	247	NUM
ftr-432	75	69	b.r	b.r	PROPN
ftr-432	75	70	.	.	PROPN
ftr-432	75	71	246	246	NUM
ftr-432	75	72	(	(	PUNCT
ftr-432	75	73	bankr	bankr	PROPN
ftr-432	75	74	.	.	PUNCT
ftr-432	76	1	n.d	n.d	PROPN
ftr-432	76	2	.	.	PROPN
ftr-432	76	3	iowa	iowa	PROPN
ftr-432	76	4	2000	2000	NUM
ftr-432	76	5	)	)	PUNCT
ftr-432	77	1	to	to	PART
ftr-432	77	2	in	in	ADP
ftr-432	77	3	re	re	NOUN
ftr-432	77	4	nistler	nistler	NOUN
ftr-432	77	5	,	,	PUNCT
ftr-432	77	6	259	259	NUM
ftr-432	77	7	b.r	b.r	PROPN
ftr-432	77	8	.	.	PROPN
ftr-432	77	9	723	723	NUM
ftr-432	77	10	(	(	PUNCT
ftr-432	77	11	bankr	bankr	PROPN
ftr-432	77	12	.	.	PUNCT
ftr-432	78	1	d.	d.	PROPN
ftr-432	78	2	or	or	CCONJ
ftr-432	78	3	.	.	PUNCT
ftr-432	78	4	2001	2001	NUM
ftr-432	78	5	)	)	PUNCT
ftr-432	79	1	(	(	PUNCT
ftr-432	79	2	disagreeing	disagree	VERB
ftr-432	79	3	as	as	ADP
ftr-432	79	4	to	to	ADP
ftr-432	79	5	whether	whether	SCONJ
ftr-432	79	6	trye	trye	PROPN
ftr-432	79	7	affects	affect	VERB
ftr-432	79	8	disclaimers	disclaimer	NOUN
ftr-432	79	9	made	make	VERB
ftr-432	79	10	shortly	shortly	ADV
ftr-432	79	11	before	before	ADP
ftr-432	79	12	bankruptcy	bankruptcy	NOUN
ftr-432	79	13	filing	filing	NOUN
ftr-432	79	14	)	)	PUNCT
ftr-432	79	15	.	.	PUNCT
ftr-432	80	1	the	the	DET
ftr-432	80	2	bankruptcy	bankruptcy	NOUN
ftr-432	80	3	disclaimer	disclaimer	NOUN
ftr-432	80	4	issue	issue	NOUN
ftr-432	80	5	is	be	AUX
ftr-432	80	6	likely	likely	ADJ
ftr-432	80	7	to	to	PART
ftr-432	80	8	remain	remain	VERB
ftr-432	80	9	controversial	controversial	ADJ
ftr-432	80	10	for	for	ADP
ftr-432	80	11	some	some	DET
ftr-432	80	12	time	time	NOUN
ftr-432	80	13	.	.	PUNCT
ftr-432	81	1	the	the	DET
ftr-432	81	2	district	district	NOUN
ftr-432	81	3	court	court	NOUN
ftr-432	81	4	affirmed	affirm	VERB
ftr-432	81	5	kioubec	kioubec	PROPN
ftr-432	81	6	on	on	ADP
ftr-432	81	7	other	other	ADJ
ftr-432	81	8	grounds	ground	NOUN
ftr-432	81	9	,	,	PUNCT
ftr-432	81	10	stating	state	VERB
ftr-432	81	11	that	that	SCONJ
ftr-432	81	12	it	it	PRON
ftr-432	81	13	did	do	AUX
ftr-432	81	14	not	not	PART
ftr-432	81	15	need	need	VERB
ftr-432	81	16	to	to	PART
ftr-432	81	17	resolve	resolve	VERB
ftr-432	81	18	the	the	DET
ftr-432	81	19	applicability	applicability	NOUN
ftr-432	81	20	of	of	ADP
ftr-432	81	21	drye	drye	PROPN
ftr-432	81	22	to	to	ADP
ftr-432	81	23	bankruptcy	bankruptcy	NOUN
ftr-432	81	24	disclaimers	disclaimer	NOUN
ftr-432	81	25	but	but	CCONJ
ftr-432	81	26	also	also	ADV
ftr-432	81	27	calling	call	VERB
ftr-432	81	28	the	the	DET
ftr-432	81	29	bankruptcy	bankruptcy	NOUN
ftr-432	81	30	court	court	NOUN
ftr-432	81	31	's	's	PART
ftr-432	81	32	analysis	analysis	NOUN
ftr-432	81	33	"	"	PUNCT
ftr-432	81	34	apt	apt	PROPN
ftr-432	81	35	[	[	PUNCT
ftr-432	81	36	]	]	X
ftr-432	81	37	.	.	PUNCT
ftr-432	81	38	"	"	PUNCT
ftr-432	82	1	in	in	ADP
ftr-432	82	2	re	re	PROPN
ftr-432	82	3	kloubec	kloubec	PROPN
ftr-432	82	4	,	,	PUNCT
ftr-432	82	5	2001	2001	NUM
ftr-432	82	6	wl	wl	NOUN
ftr-432	82	7	1222197	1222197	NUM
ftr-432	82	8	,	,	PUNCT
ftr-432	82	9	at	at	ADP
ftr-432	82	10	*	*	NOUN
ftr-432	82	11	3	3	NUM
ftr-432	82	12	(	(	PUNCT
ftr-432	82	13	n.d	n.d	PROPN
ftr-432	82	14	.	.	PROPN
ftr-432	82	15	iowa	iowa	PROPN
ftr-432	82	16	2001	2001	NUM
ftr-432	82	17	)	)	PUNCT
ftr-432	82	18	.	.	PUNCT
ftr-432	83	1	other	other	ADJ
ftr-432	83	2	courts	court	NOUN
ftr-432	83	3	,	,	PUNCT
ftr-432	83	4	though	though	ADV
ftr-432	83	5	,	,	PUNCT
ftr-432	83	6	seem	seem	VERB
ftr-432	83	7	unconvinced	unconvinced	ADJ
ftr-432	83	8	.	.	PUNCT
ftr-432	84	1	see	see	VERB
ftr-432	84	2	,	,	PUNCT
ftr-432	84	3	e.g.	e.g.	ADV
ftr-432	84	4	,	,	PUNCT
ftr-432	84	5	cassel	cassel	PROPN
ftr-432	84	6	v.	v.	PROPN
ftr-432	84	7	kolb	kolb	PROPN
ftr-432	84	8	,	,	PUNCT
ftr-432	84	9	2001	2001	NUM
ftr-432	84	10	wl	wl	NOUN
ftr-432	84	11	1181025	1181025	NUM
ftr-432	84	12	,	,	PUNCT
ftr-432	84	13	at	at	ADP
ftr-432	84	14	*	*	NOUN
ftr-432	84	15	5	5	NUM
ftr-432	84	16	(	(	PUNCT
ftr-432	84	17	n.d	n.d	PROPN
ftr-432	84	18	.	.	PROPN
ftr-432	84	19	cal	cal	PROPN
ftr-432	84	20	.	.	PUNCT
ftr-432	85	1	2001	2001	NUM
ftr-432	85	2	)	)	PUNCT
ftr-432	86	1	(	(	PUNCT
ftr-432	86	2	seeming	seem	VERB
ftr-432	86	3	to	to	PART
ftr-432	86	4	disagree	disagree	VERB
ftr-432	86	5	with	with	ADP
ftr-432	86	6	kloubec	kloubec	NOUN
ftr-432	86	7	although	although	SCONJ
ftr-432	86	8	not	not	PART
ftr-432	86	9	mentioning	mention	VERB
ftr-432	86	10	that	that	DET
ftr-432	86	11	case	case	NOUN
ftr-432	86	12	by	by	ADP
ftr-432	86	13	name	name	NOUN
ftr-432	86	14	)	)	PUNCT
ftr-432	86	15	.	.	PUNCT
ftr-432	87	1	for	for	ADP
ftr-432	87	2	discussion	discussion	NOUN
ftr-432	87	3	of	of	ADP
ftr-432	87	4	the	the	DET
ftr-432	87	5	bankruptcy	bankruptcy	NOUN
ftr-432	87	6	cases	case	NOUN
ftr-432	87	7	,	,	PUNCT
ftr-432	87	8	see	see	VERB
ftr-432	87	9	in	in	ADP
ftr-432	87	10	re	re	PROPN
ftr-432	87	11	florida	florida	PROPN
ftr-432	87	12	tax	tax	PROPN
ftr-432	87	13	review	review	NOUN
ftr-432	88	1	[	[	X
ftr-432	88	2	vol	vol	NOUN
ftr-432	88	3	.	.	NOUN
ftr-432	88	4	5:6	5:6	NUM
ftr-432	88	5	the	the	DET
ftr-432	88	6	good	good	NOUN
ftr-432	88	7	,	,	PUNCT
ftr-432	88	8	the	the	DET
ftr-432	88	9	bad	bad	ADJ
ftr-432	88	10	,	,	PUNCT
ftr-432	88	11	and	and	CCONJ
ftr-432	88	12	the	the	DET
ftr-432	88	13	ugly	ugly	ADJ
ftr-432	88	14	that	that	PRON
ftr-432	88	15	is	be	AUX
ftr-432	88	16	,	,	PUNCT
ftr-432	88	17	good	good	ADJ
ftr-432	88	18	:	:	PUNCT
ftr-432	88	19	cases	case	NOUN
ftr-432	88	20	which	which	PRON
ftr-432	88	21	recognize	recognize	VERB
ftr-432	88	22	the	the	DET
ftr-432	88	23	importance	importance	NOUN
ftr-432	88	24	of	of	ADP
ftr-432	88	25	drye	drye	PROPN
ftr-432	88	26	and	and	CCONJ
ftr-432	88	27	apply	apply	VERB
ftr-432	88	28	it	it	PRON
ftr-432	88	29	properly	properly	ADV
ftr-432	88	30	;	;	PUNCT
ftr-432	88	31	bad	bad	ADJ
ftr-432	88	32	:	:	PUNCT
ftr-432	88	33	cases	case	NOUN
ftr-432	88	34	which	which	PRON
ftr-432	88	35	misapply	misapply	NOUN
ftr-432	88	36	drye	drye	PROPN
ftr-432	88	37	and	and	CCONJ
ftr-432	88	38	reach	reach	VERB
ftr-432	88	39	results	result	NOUN
ftr-432	88	40	inconsistent	inconsistent	ADJ
ftr-432	88	41	with	with	ADP
ftr-432	88	42	drye	drye	PROPN
ftr-432	88	43	's	's	PART
ftr-432	88	44	teaching	teaching	NOUN
ftr-432	88	45	;	;	PUNCT
ftr-432	88	46	ugly	ugly	ADJ
ftr-432	88	47	:	:	PUNCT
ftr-432	88	48	cases	case	NOUN
ftr-432	88	49	which	which	PRON
ftr-432	88	50	understand	understand	VERB
ftr-432	88	51	or	or	CCONJ
ftr-432	88	52	describe	describe	VERB
ftr-432	88	53	drye	drye	NOUN
ftr-432	88	54	imprecisely	imprecisely	ADV
ftr-432	88	55	but	but	CCONJ
ftr-432	88	56	,	,	PUNCT
ftr-432	88	57	by	by	ADP
ftr-432	88	58	the	the	DET
ftr-432	88	59	grace	grace	NOUN
ftr-432	88	60	of	of	ADP
ftr-432	88	61	providence	providence	NOUN
ftr-432	88	62	or	or	CCONJ
ftr-432	88	63	because	because	SCONJ
ftr-432	88	64	of	of	ADP
ftr-432	88	65	strong	strong	ADJ
ftr-432	88	66	facts	fact	NOUN
ftr-432	88	67	,	,	PUNCT
ftr-432	88	68	nonetheless	nonetheless	ADV
ftr-432	88	69	reach	reach	VERB
ftr-432	88	70	the	the	DET
ftr-432	88	71	correct	correct	ADJ
ftr-432	88	72	result	result	NOUN
ftr-432	88	73	.	.	PUNCT
ftr-432	89	1	the	the	DET
ftr-432	89	2	conclusion	conclusion	NOUN
ftr-432	89	3	that	that	PRON
ftr-432	89	4	will	will	AUX
ftr-432	89	5	emerge	emerge	VERB
ftr-432	89	6	from	from	ADP
ftr-432	89	7	this	this	DET
ftr-432	89	8	examination	examination	NOUN
ftr-432	89	9	is	be	AUX
ftr-432	89	10	that	that	SCONJ
ftr-432	89	11	,	,	PUNCT
ftr-432	89	12	despite	despite	SCONJ
ftr-432	89	13	mostly	mostly	ADV
ftr-432	89	14	encouraging	encouraging	ADJ
ftr-432	89	15	results	result	NOUN
ftr-432	89	16	,	,	PUNCT
ftr-432	89	17	greater	great	ADJ
ftr-432	89	18	care	care	NOUN
ftr-432	89	19	will	will	AUX
ftr-432	89	20	be	be	AUX
ftr-432	89	21	required	require	VERB
ftr-432	89	22	in	in	ADP
ftr-432	89	23	future	future	ADJ
ftr-432	89	24	cases	case	NOUN
ftr-432	89	25	,	,	PUNCT
ftr-432	89	26	both	both	CCONJ
ftr-432	89	27	in	in	ADP
ftr-432	89	28	the	the	DET
ftr-432	89	29	statement	statement	NOUN
ftr-432	89	30	of	of	ADP
ftr-432	89	31	doctrine	doctrine	NOUN
ftr-432	89	32	and	and	CCONJ
ftr-432	89	33	in	in	ADP
ftr-432	89	34	its	its	PRON
ftr-432	89	35	application	application	NOUN
ftr-432	89	36	,	,	PUNCT
ftr-432	89	37	if	if	SCONJ
ftr-432	89	38	the	the	DET
ftr-432	89	39	full	full	ADJ
ftr-432	89	40	promise	promise	NOUN
ftr-432	89	41	of	of	ADP
ftr-432	89	42	drye	drye	PROPN
ftr-432	89	43	is	be	AUX
ftr-432	89	44	to	to	PART
ftr-432	89	45	be	be	AUX
ftr-432	89	46	realized	realize	VERB
ftr-432	89	47	.	.	PUNCT
ftr-432	90	1	in	in	ADP
ftr-432	90	2	addition	addition	NOUN
ftr-432	90	3	to	to	ADP
ftr-432	90	4	providing	provide	VERB
ftr-432	90	5	a	a	DET
ftr-432	90	6	critical	critical	ADJ
ftr-432	90	7	examination	examination	NOUN
ftr-432	90	8	of	of	ADP
ftr-432	90	9	the	the	DET
ftr-432	90	10	cases	case	NOUN
ftr-432	90	11	,	,	PUNCT
ftr-432	90	12	this	this	DET
ftr-432	90	13	article	article	NOUN
ftr-432	90	14	will	will	AUX
ftr-432	90	15	comment	comment	VERB
ftr-432	90	16	on	on	ADP
ftr-432	90	17	matters	matter	NOUN
ftr-432	90	18	remaining	remain	VERB
ftr-432	90	19	unsettled	unsettled	ADJ
ftr-432	90	20	after	after	ADP
ftr-432	90	21	drye	drye	NOUN
ftr-432	90	22	,	,	PUNCT
ftr-432	90	23	suggesting	suggest	VERB
ftr-432	90	24	desirable	desirable	ADJ
ftr-432	90	25	directions	direction	NOUN
ftr-432	90	26	for	for	ADP
ftr-432	90	27	future	future	ADJ
ftr-432	90	28	elaboration	elaboration	NOUN
ftr-432	90	29	of	of	ADP
ftr-432	90	30	tax	tax	NOUN
ftr-432	90	31	lien	lien	NOUN
ftr-432	90	32	doctrine	doctrine	NOUN
ftr-432	90	33	.	.	PUNCT
ftr-432	91	1	ii	ii	PROPN
ftr-432	91	2	.	.	PUNCT
ftr-432	92	1	tax	tax	NOUN
ftr-432	92	2	lien	lien	PROPN
ftr-432	92	3	analysis	analysis	NOUN
ftr-432	92	4	after	after	SCONJ
ftr-432	92	5	drye	drye	PROPN
ftr-432	92	6	a.	a.	PROPN
ftr-432	92	7	facts	fact	VERB
ftr-432	92	8	ofdrye	ofdrye	PROPN
ftr-432	92	9	narrowly	narrowly	ADV
ftr-432	92	10	put	put	VERB
ftr-432	92	11	,	,	PUNCT
ftr-432	92	12	the	the	DET
ftr-432	92	13	issue	issue	NOUN
ftr-432	92	14	in	in	ADP
ftr-432	92	15	drye	drye	PROPN
ftr-432	92	16	was	be	AUX
ftr-432	92	17	whether	whether	SCONJ
ftr-432	92	18	the	the	DET
ftr-432	92	19	federal	federal	ADJ
ftr-432	92	20	tax	tax	NOUN
ftr-432	92	21	lien	lien	NOUN
ftr-432	92	22	attaches	attach	VERB
ftr-432	92	23	to	to	PART
ftr-432	92	24	disclaimed	disclaim	VERB
ftr-432	92	25	inheritances	inheritance	NOUN
ftr-432	92	26	.	.	PUNCT
ftr-432	93	1	rohn	rohn	PROPN
ftr-432	93	2	f.	f.	PROPN
ftr-432	93	3	drye	drye	PROPN
ftr-432	93	4	,	,	PUNCT
ftr-432	93	5	jr	jr	PROPN
ftr-432	93	6	.	.	PROPN
ftr-432	93	7	had	have	AUX
ftr-432	93	8	unpaid	unpaid	VERB
ftr-432	93	9	federal	federal	ADJ
ftr-432	93	10	tax	tax	NOUN
ftr-432	93	11	assessments	assessment	NOUN
ftr-432	93	12	of	of	ADP
ftr-432	93	13	approximately	approximately	ADV
ftr-432	93	14	$	$	SYM
ftr-432	93	15	325,000	325,000	NUM
ftr-432	93	16	.	.	PUNCT
ftr-432	94	1	the	the	DET
ftr-432	94	2	irs	irs	PROPN
ftr-432	94	3	had	have	AUX
ftr-432	94	4	filed	file	VERB
ftr-432	94	5	liens	lien	NOUN
ftr-432	94	6	against	against	ADP
ftr-432	94	7	him	he	PRON
ftr-432	94	8	.	.	PUNCT
ftr-432	95	1	it	it	PRON
ftr-432	95	2	had	have	VERB
ftr-432	95	3	little	little	ADJ
ftr-432	95	4	prospect	prospect	NOUN
ftr-432	95	5	of	of	ADP
ftr-432	95	6	being	be	AUX
ftr-432	95	7	paid	pay	VERB
ftr-432	95	8	,	,	PUNCT
ftr-432	95	9	though	though	ADV
ftr-432	95	10	,	,	PUNCT
ftr-432	95	11	because	because	SCONJ
ftr-432	95	12	mr	mr	PROPN
ftr-432	95	13	.	.	PROPN
ftr-432	95	14	drye	drye	PROPN
ftr-432	95	15	was	be	AUX
ftr-432	95	16	insolvent	insolvent	ADJ
ftr-432	95	17	.	.	PUNCT
ftr-432	96	1	thereafter	thereafter	ADV
ftr-432	96	2	,	,	PUNCT
ftr-432	96	3	drye	drye	PROPN
ftr-432	96	4	's	's	PART
ftr-432	96	5	mother	mother	NOUN
ftr-432	96	6	died	die	VERB
ftr-432	96	7	intestate	intestate	NOUN
ftr-432	96	8	,	,	PUNCT
ftr-432	96	9	leaving	leave	VERB
ftr-432	96	10	an	an	DET
ftr-432	96	11	estate	estate	NOUN
ftr-432	96	12	worth	worth	ADJ
ftr-432	96	13	over	over	ADP
ftr-432	96	14	$	$	SYM
ftr-432	96	15	230,000	230,000	NUM
ftr-432	96	16	.	.	PUNCT
ftr-432	97	1	he	he	PRON
ftr-432	97	2	was	be	AUX
ftr-432	97	3	her	her	PRON
ftr-432	97	4	sole	sole	ADJ
ftr-432	97	5	heir	heir	NOUN
ftr-432	97	6	and	and	CCONJ
ftr-432	97	7	the	the	DET
ftr-432	97	8	administrator	administrator	NOUN
ftr-432	97	9	of	of	ADP
ftr-432	97	10	her	her	PRON
ftr-432	97	11	estate	estate	NOUN
ftr-432	97	12	.	.	PUNCT
ftr-432	98	1	six	six	NUM
ftr-432	98	2	months	month	NOUN
ftr-432	98	3	later	later	ADV
ftr-432	98	4	,	,	PUNCT
ftr-432	98	5	drye	drye	PROPN
ftr-432	98	6	disclaimed	disclaim	VERB
ftr-432	98	7	any	any	DET
ftr-432	98	8	interest	interest	NOUN
ftr-432	98	9	in	in	ADP
ftr-432	98	10	his	his	PRON
ftr-432	98	11	mother	mother	NOUN
ftr-432	98	12	's	's	PART
ftr-432	98	13	estate	estate	NOUN
ftr-432	98	14	.	.	PUNCT
ftr-432	99	1	the	the	DET
ftr-432	99	2	disclaimer	disclaimer	NOUN
ftr-432	99	3	was	be	AUX
ftr-432	99	4	effective	effective	ADJ
ftr-432	99	5	under	under	ADP
ftr-432	99	6	state	state	NOUN
ftr-432	99	7	(	(	PUNCT
ftr-432	99	8	arkansas	arkansas	PROPN
ftr-432	99	9	)	)	PUNCT
ftr-432	99	10	law	law	NOUN
ftr-432	99	11	.	.	PUNCT
ftr-432	100	1	two	two	NUM
ftr-432	100	2	days	day	NOUN
ftr-432	100	3	after	after	ADP
ftr-432	100	4	that	that	PRON
ftr-432	100	5	,	,	PUNCT
ftr-432	100	6	drye	drye	PROPN
ftr-432	100	7	resigned	resign	VERB
ftr-432	100	8	as	as	SCONJ
ftr-432	100	9	administrator	administrator	NOUN
ftr-432	100	10	to	to	PART
ftr-432	100	11	be	be	AUX
ftr-432	100	12	succeeded	succeed	VERB
ftr-432	100	13	by	by	ADP
ftr-432	100	14	his	his	PRON
ftr-432	100	15	daughter	daughter	NOUN
ftr-432	100	16	.	.	PUNCT
ftr-432	101	1	the	the	DET
ftr-432	101	2	effect	effect	NOUN
ftr-432	101	3	of	of	ADP
ftr-432	101	4	the	the	DET
ftr-432	101	5	disclaimer	disclaimer	NOUN
ftr-432	101	6	was	be	AUX
ftr-432	101	7	to	to	PART
ftr-432	101	8	cause	cause	VERB
ftr-432	101	9	drye	drye	PROPN
ftr-432	101	10	's	's	PART
ftr-432	101	11	mother	mother	NOUN
ftr-432	101	12	's	's	PART
ftr-432	101	13	estate	estate	NOUN
ftr-432	101	14	to	to	PART
ftr-432	101	15	pass	pass	VERB
ftr-432	101	16	to	to	ADP
ftr-432	101	17	drye	drye	PROPN
ftr-432	101	18	's	's	PART
ftr-432	101	19	daughter	daughter	NOUN
ftr-432	101	20	.	.	PUNCT
ftr-432	102	1	in	in	ADP
ftr-432	102	2	short	short	ADJ
ftr-432	102	3	order	order	NOUN
ftr-432	102	4	,	,	PUNCT
ftr-432	102	5	the	the	DET
ftr-432	102	6	daughter	daughter	NOUN
ftr-432	102	7	established	establish	VERB
ftr-432	102	8	the	the	DET
ftr-432	102	9	drye	drye	PROPN
ftr-432	102	10	family	family	PROPN
ftr-432	102	11	1995	1995	NUM
ftr-432	102	12	trust	trust	PROPN
ftr-432	102	13	.	.	PUNCT
ftr-432	103	1	she	she	PRON
ftr-432	103	2	used	use	VERB
ftr-432	103	3	the	the	DET
ftr-432	103	4	proceeds	proceed	NOUN
ftr-432	103	5	of	of	ADP
ftr-432	103	6	the	the	DET
ftr-432	103	7	estate	estate	NOUN
ftr-432	103	8	to	to	PART
ftr-432	103	9	fund	fund	VERB
ftr-432	103	10	the	the	DET
ftr-432	103	11	trust	trust	NOUN
ftr-432	103	12	.	.	PUNCT
ftr-432	104	1	the	the	DET
ftr-432	104	2	daughter	daughter	NOUN
ftr-432	104	3	and	and	CCONJ
ftr-432	104	4	her	her	PRON
ftr-432	104	5	parents	parent	NOUN
ftr-432	104	6	(	(	PUNCT
ftr-432	104	7	including	include	VERB
ftr-432	104	8	mr	mr	PROPN
ftr-432	104	9	.	.	PROPN
ftr-432	104	10	drye	drye	PROPN
ftr-432	104	11	)	)	PUNCT
ftr-432	104	12	were	be	AUX
ftr-432	104	13	the	the	DET
ftr-432	104	14	beneficiaries	beneficiary	NOUN
ftr-432	104	15	of	of	ADP
ftr-432	104	16	the	the	DET
ftr-432	104	17	trust	trust	NOUN
ftr-432	104	18	.	.	PUNCT
ftr-432	105	1	mr	mr	PROPN
ftr-432	105	2	.	.	PROPN
ftr-432	105	3	drye	drye	PROPN
ftr-432	105	4	's	's	PART
ftr-432	105	5	attorney	attorney	NOUN
ftr-432	105	6	was	be	AUX
ftr-432	105	7	the	the	DET
ftr-432	105	8	trustee	trustee	NOUN
ftr-432	105	9	.	.	PUNCT
ftr-432	106	1	he	he	PRON
ftr-432	106	2	had	have	VERB
ftr-432	106	3	discretion	discretion	NOUN
ftr-432	106	4	to	to	PART
ftr-432	106	5	make	make	VERB
ftr-432	106	6	distributions	distribution	NOUN
ftr-432	106	7	to	to	ADP
ftr-432	106	8	the	the	DET
ftr-432	106	9	beneficiaries	beneficiary	NOUN
ftr-432	106	10	for	for	ADP
ftr-432	106	11	their	their	PRON
ftr-432	106	12	health	health	NOUN
ftr-432	106	13	,	,	PUNCT
ftr-432	106	14	maintenance	maintenance	NOUN
ftr-432	106	15	,	,	PUNCT
ftr-432	106	16	and	and	CCONJ
ftr-432	106	17	support	support	NOUN
ftr-432	106	18	.	.	PUNCT
ftr-432	107	1	the	the	DET
ftr-432	107	2	trust	trust	NOUN
ftr-432	107	3	was	be	AUX
ftr-432	107	4	a	a	DET
ftr-432	107	5	spendthrift	spendthrift	ADJ
ftr-432	107	6	trust	trust	NOUN
ftr-432	107	7	,	,	PUNCT
ftr-432	107	8	its	its	PRON
ftr-432	107	9	assets	asset	NOUN
ftr-432	107	10	shielded	shield	VERB
ftr-432	107	11	under	under	ADP
ftr-432	107	12	state	state	NOUN
ftr-432	107	13	law	law	NOUN
ftr-432	107	14	from	from	ADP
ftr-432	107	15	creditors	creditor	NOUN
ftr-432	107	16	of	of	ADP
ftr-432	107	17	the	the	DET
ftr-432	107	18	trust	trust	NOUN
ftr-432	107	19	's	's	PART
ftr-432	107	20	beneficiaries	beneficiary	NOUN
ftr-432	107	21	.	.	PUNCT
ftr-432	108	1	the	the	DET
ftr-432	108	2	irs	irs	PROPN
ftr-432	108	3	filed	file	VERB
ftr-432	108	4	a	a	DET
ftr-432	108	5	notice	notice	NOUN
ftr-432	108	6	of	of	ADP
ftr-432	108	7	tax	tax	NOUN
ftr-432	108	8	lien	lien	NOUN
ftr-432	108	9	against	against	ADP
ftr-432	108	10	the	the	DET
ftr-432	108	11	trust	trust	NOUN
ftr-432	108	12	,	,	PUNCT
ftr-432	108	13	asserting	assert	VERB
ftr-432	108	14	that	that	SCONJ
ftr-432	108	15	the	the	DET
ftr-432	108	16	trust	trust	NOUN
ftr-432	108	17	was	be	AUX
ftr-432	108	18	drye	drye	PROPN
ftr-432	108	19	's	's	PART
ftr-432	108	20	nominee	nominee	NOUN
ftr-432	108	21	.	.	PUNCT
ftr-432	109	1	the	the	DET
ftr-432	109	2	irs	irs	PROPN
ftr-432	109	3	also	also	ADV
ftr-432	109	4	served	serve	VERB
ftr-432	109	5	a	a	DET
ftr-432	109	6	notice	notice	NOUN
ftr-432	109	7	of	of	ADP
ftr-432	109	8	levy	levy	NOUN
ftr-432	109	9	on	on	ADP
ftr-432	109	10	accounts	account	NOUN
ftr-432	109	11	held	hold	VERB
ftr-432	109	12	in	in	ADP
ftr-432	109	13	the	the	DET
ftr-432	109	14	trust	trust	NOUN
ftr-432	109	15	's	's	PART
ftr-432	109	16	name	name	NOUN
ftr-432	109	17	by	by	ADP
ftr-432	109	18	an	an	DET
ftr-432	109	19	investment	investment	NOUN
ftr-432	109	20	bank	bank	NOUN
ftr-432	109	21	.	.	PUNCT
ftr-432	110	1	in	in	ADP
ftr-432	110	2	-	-	PUNCT
ftr-432	110	3	response	response	NOUN
ftr-432	110	4	,	,	PUNCT
ftr-432	110	5	the	the	DET
ftr-432	110	6	trust	trust	NOUN
ftr-432	110	7	filed	file	VERB
ftr-432	110	8	a	a	DET
ftr-432	110	9	wrongful	wrongful	ADJ
ftr-432	110	10	levy	levy	NOUN
ftr-432	110	11	suit	suit	NOUN
ftr-432	110	12	under	under	ADP
ftr-432	110	13	section	section	NOUN
ftr-432	110	14	7426(a	7426(a	NUM
ftr-432	110	15	)	)	PUNCT
ftr-432	110	16	in	in	ADP
ftr-432	110	17	federal	federal	ADJ
ftr-432	110	18	district	district	NOUN
ftr-432	110	19	court	court	NOUN
ftr-432	110	20	.	.	PUNCT
ftr-432	111	1	the	the	DET
ftr-432	111	2	irs	irs	PROPN
ftr-432	111	3	popkin	popkin	PROPN
ftr-432	111	4	&	&	CCONJ
ftr-432	111	5	stem	stem	PROPN
ftr-432	111	6	,	,	PUNCT
ftr-432	111	7	223	223	NUM
ftr-432	111	8	f.3d	f.3d	NUM
ftr-432	111	9	764,769	764,769	NUM
ftr-432	111	10	n.12	n.12	NOUN
ftr-432	111	11	(	(	PUNCT
ftr-432	111	12	8th	8th	ADJ
ftr-432	111	13	cir	cir	NOUN
ftr-432	111	14	.	.	PROPN
ftr-432	111	15	2000	2000	NUM
ftr-432	111	16	)	)	PUNCT
ftr-432	112	1	(	(	PUNCT
ftr-432	112	2	noting	note	VERB
ftr-432	112	3	the	the	DET
ftr-432	112	4	disagreement	disagreement	NOUN
ftr-432	112	5	but	but	CCONJ
ftr-432	112	6	expressing	express	VERB
ftr-432	112	7	no	no	DET
ftr-432	112	8	position	position	NOUN
ftr-432	112	9	)	)	PUNCT
ftr-432	112	10	;	;	PUNCT
ftr-432	112	11	steve	steve	PROPN
ftr-432	112	12	r.	r.	PROPN
ftr-432	112	13	johnson	johnson	PROPN
ftr-432	112	14	,	,	PUNCT
ftr-432	112	15	the	the	DET
ftr-432	112	16	irs	irs	PROPN
ftr-432	112	17	as	as	ADP
ftr-432	112	18	super	super	ADJ
ftr-432	112	19	creditor	creditor	NOUN
ftr-432	112	20	,	,	PUNCT
ftr-432	112	21	92	92	NUM
ftr-432	112	22	tax	tax	NOUN
ftr-432	112	23	notes	note	NOUN
ftr-432	112	24	655	655	NUM
ftr-432	112	25	,	,	PUNCT
ftr-432	112	26	659	659	NUM
ftr-432	112	27	-	-	SYM
ftr-432	112	28	60	60	NUM
ftr-432	112	29	(	(	PUNCT
ftr-432	112	30	2001	2001	NUM
ftr-432	112	31	)	)	PUNCT
ftr-432	112	32	;	;	PUNCT
ftr-432	112	33	william	william	PROPN
ftr-432	112	34	p.	p.	PROPN
ftr-432	112	35	lapiana	lapiana	PROPN
ftr-432	112	36	,	,	PUNCT
ftr-432	112	37	recent	recent	ADJ
ftr-432	112	38	non	non	ADJ
ftr-432	112	39	-	-	ADJ
ftr-432	112	40	tax	tax	ADJ
ftr-432	112	41	developments	development	NOUN
ftr-432	112	42	,	,	PUNCT
ftr-432	112	43	estate	estate	NOUN
ftr-432	112	44	planning	planning	NOUN
ftr-432	112	45	in	in	ADP
ftr-432	112	46	depth	depth	NOUN
ftr-432	112	47	,	,	PUNCT
ftr-432	112	48	se90	se90	PROPN
ftr-432	112	49	ali	ali	PROPN
ftr-432	112	50	-	-	PUNCT
ftr-432	112	51	aba	aba	PROPN
ftr-432	112	52	117,121	117,121	NUM
ftr-432	112	53	-	-	SYM
ftr-432	112	54	22	22	NUM
ftr-432	112	55	(	(	PUNCT
ftr-432	112	56	2000);davidb	2000);davidb	PROPN
ftr-432	112	57	.	.	PUNCT
ftr-432	112	58	young	young	ADJ
ftr-432	112	59	,	,	PUNCT
ftr-432	112	60	preferences	preference	VERB
ftr-432	112	61	andfraudulenttransfers,23rdannual	andfraudulenttransfers,23rdannual	PROPN
ftr-432	112	62	current	current	ADJ
ftr-432	112	63	developments	development	NOUN
ftr-432	112	64	in	in	ADP
ftr-432	112	65	bankruptcy	bankruptcy	NOUN
ftr-432	112	66	and	and	CCONJ
ftr-432	112	67	reorganizations	reorganization	NOUN
ftr-432	112	68	,	,	PUNCT
ftr-432	112	69	819	819	NUM
ftr-432	112	70	pli	pli	PROPN
ftr-432	112	71	/	/	SYM
ftr-432	112	72	comm	comm	NOUN
ftr-432	112	73	881	881	NUM
ftr-432	112	74	,	,	PUNCT
ftr-432	112	75	906	906	NUM
ftr-432	112	76	-	-	SYM
ftr-432	112	77	09	09	NUM
ftr-432	112	78	(	(	PUNCT
ftr-432	112	79	2001	2001	NUM
ftr-432	112	80	)	)	PUNCT
ftr-432	112	81	.	.	PUNCT
ftr-432	113	1	2002	2002	NUM
ftr-432	113	2	]	]	PUNCT
ftr-432	113	3	florida	florida	PROPN
ftr-432	113	4	tax	tax	PROPN
ftr-432	113	5	reviev	reviev	PROPN
ftr-432	113	6	counterclaimed	counterclaim	VERB
ftr-432	113	7	against	against	ADP
ftr-432	113	8	the	the	DET
ftr-432	113	9	trust	trust	NOUN
ftr-432	113	10	,	,	PUNCT
ftr-432	113	11	its	its	PRON
ftr-432	113	12	trustees	trustee	NOUN
ftr-432	113	13	,	,	PUNCT
ftr-432	113	14	and	and	CCONJ
ftr-432	113	15	its	its	PRON
ftr-432	113	16	beneficiaries	beneficiary	NOUN
ftr-432	113	17	.	.	PUNCT
ftr-432	114	1	the	the	DET
ftr-432	114	2	irs	irs	PROPN
ftr-432	114	3	sought	seek	VERB
ftr-432	114	4	to	to	PART
ftr-432	114	5	reduce	reduce	VERB
ftr-432	114	6	to	to	PART
ftr-432	114	7	judgement	judgement	VERB
ftr-432	114	8	its	its	PRON
ftr-432	114	9	assessments	assessment	NOUN
ftr-432	114	10	against	against	ADP
ftr-432	114	11	drye	drye	NOUN
ftr-432	114	12	,	,	PUNCT
ftr-432	114	13	to	to	PART
ftr-432	114	14	confirm	confirm	VERB
ftr-432	114	15	its	its	PRON
ftr-432	114	16	right	right	NOUN
ftr-432	114	17	to	to	PART
ftr-432	114	18	levy	levy	VERB
ftr-432	114	19	on	on	ADP
ftr-432	114	20	the	the	DET
ftr-432	114	21	trust	trust	NOUN
ftr-432	114	22	assets	asset	NOUN
ftr-432	114	23	in	in	ADP
ftr-432	114	24	order	order	NOUN
ftr-432	114	25	to	to	PART
ftr-432	114	26	satisfy	satisfy	VERB
ftr-432	114	27	the	the	DET
ftr-432	114	28	assessments	assessment	NOUN
ftr-432	114	29	,	,	PUNCT
ftr-432	114	30	to	to	PART
ftr-432	114	31	foreclose	foreclose	VERB
ftr-432	114	32	on	on	ADP
ftr-432	114	33	the	the	DET
ftr-432	114	34	liens	lien	NOUN
ftr-432	114	35	,	,	PUNCT
ftr-432	114	36	and	and	CCONJ
ftr-432	114	37	to	to	PART
ftr-432	114	38	sell	sell	VERB
ftr-432	114	39	the	the	DET
ftr-432	114	40	trust	trust	NOUN
ftr-432	114	41	property	property	NOUN
ftr-432	114	42	.	.	PUNCT
ftr-432	115	1	as	as	SCONJ
ftr-432	115	2	is	be	AUX
ftr-432	115	3	the	the	DET
ftr-432	115	4	rule	rule	NOUN
ftr-432	115	5	in	in	ADP
ftr-432	115	6	most	most	ADJ
ftr-432	115	7	states,7	states,7	ADJ
ftr-432	115	8	arkansas	arkansas	PROPN
ftr-432	115	9	law	law	NOUN
ftr-432	115	10	provides	provide	VERB
ftr-432	115	11	that	that	SCONJ
ftr-432	115	12	an	an	DET
ftr-432	115	13	effective	effective	ADJ
ftr-432	115	14	disclaimer	disclaimer	NOUN
ftr-432	115	15	"	"	PUNCT
ftr-432	115	16	relates	relate	VERB
ftr-432	115	17	back	back	ADV
ftr-432	115	18	for	for	ADP
ftr-432	115	19	all	all	DET
ftr-432	115	20	purposes	purpose	NOUN
ftr-432	115	21	to	to	ADP
ftr-432	115	22	the	the	DET
ftr-432	115	23	date	date	NOUN
ftr-432	115	24	of	of	ADP
ftr-432	115	25	death	death	NOUN
ftr-432	115	26	of	of	ADP
ftr-432	115	27	the	the	DET
ftr-432	115	28	decedent,"8	decedent,"8	NOUN
ftr-432	115	29	creating	create	VERB
ftr-432	115	30	the	the	DET
ftr-432	115	31	legal	legal	ADJ
ftr-432	115	32	fiction	fiction	NOUN
ftr-432	115	33	that	that	SCONJ
ftr-432	115	34	the	the	DET
ftr-432	115	35	disclaimant	disclaimant	NOUN
ftr-432	115	36	predeceased	predecease	VERB
ftr-432	115	37	the	the	DET
ftr-432	115	38	decedent	decedent	NOUN
ftr-432	115	39	.	.	PUNCT
ftr-432	116	1	thus	thus	ADV
ftr-432	116	2	,	,	PUNCT
ftr-432	116	3	drye	drye	PROPN
ftr-432	116	4	maintained	maintain	VERB
ftr-432	116	5	that	that	SCONJ
ftr-432	116	6	,	,	PUNCT
ftr-432	116	7	as	as	ADP
ftr-432	116	8	a	a	DET
ftr-432	116	9	result	result	NOUN
ftr-432	116	10	of	of	ADP
ftr-432	116	11	his	his	PRON
ftr-432	116	12	disclaimer	disclaimer	NOUN
ftr-432	116	13	,	,	PUNCT
ftr-432	116	14	he	he	PRON
ftr-432	116	15	never	never	ADV
ftr-432	116	16	had	have	VERB
ftr-432	116	17	a	a	DET
ftr-432	116	18	property	property	NOUN
ftr-432	116	19	interest	interest	NOUN
ftr-432	116	20	in	in	ADP
ftr-432	116	21	his	his	PRON
ftr-432	116	22	mother	mother	NOUN
ftr-432	116	23	's	's	PART
ftr-432	116	24	estate	estate	NOUN
ftr-432	116	25	.	.	PUNCT
ftr-432	117	1	as	as	ADP
ftr-432	117	2	a	a	DET
ftr-432	117	3	result	result	NOUN
ftr-432	117	4	,	,	PUNCT
ftr-432	117	5	there	there	PRON
ftr-432	117	6	was	be	VERB
ftr-432	117	7	nothing	nothing	PRON
ftr-432	117	8	to	to	PART
ftr-432	117	9	which	which	PRON
ftr-432	117	10	the	the	DET
ftr-432	117	11	tax	tax	NOUN
ftr-432	117	12	liens	lien	NOUN
ftr-432	117	13	against	against	ADP
ftr-432	117	14	him	he	PRON
ftr-432	117	15	could	could	AUX
ftr-432	117	16	attach	attach	VERB
ftr-432	117	17	.	.	PUNCT
ftr-432	118	1	in	in	ADP
ftr-432	118	2	response	response	NOUN
ftr-432	118	3	,	,	PUNCT
ftr-432	118	4	the	the	DET
ftr-432	118	5	irs	irs	PROPN
ftr-432	118	6	contended	contend	VERB
ftr-432	118	7	that	that	SCONJ
ftr-432	118	8	its	its	PRON
ftr-432	118	9	liens	lien	NOUN
ftr-432	118	10	attached	attach	VERB
ftr-432	118	11	to	to	ADP
ftr-432	118	12	drye	drye	PROPN
ftr-432	118	13	'	'	PART
ftr-432	118	14	s	s	PART
ftr-432	118	15	interest	interest	NOUN
ftr-432	118	16	in	in	ADP
ftr-432	118	17	the	the	DET
ftr-432	118	18	estate	estate	NOUN
ftr-432	118	19	as	as	ADP
ftr-432	118	20	of	of	ADP
ftr-432	118	21	the	the	DET
ftr-432	118	22	date	date	NOUN
ftr-432	118	23	of	of	ADP
ftr-432	118	24	his	his	PRON
ftr-432	118	25	mother	mother	NOUN
ftr-432	118	26	's	's	PART
ftr-432	118	27	death	death	NOUN
ftr-432	118	28	and	and	CCONJ
ftr-432	118	29	that	that	SCONJ
ftr-432	118	30	drye	drye	PROPN
ftr-432	118	31	's	's	PART
ftr-432	118	32	subsequent	subsequent	ADJ
ftr-432	118	33	disclaimer	disclaimer	NOUN
ftr-432	118	34	could	could	AUX
ftr-432	118	35	not	not	PART
ftr-432	118	36	remove	remove	VERB
ftr-432	118	37	them	they	PRON
ftr-432	118	38	.	.	PUNCT
ftr-432	119	1	the	the	DET
ftr-432	119	2	irs	irs	PROPN
ftr-432	119	3	relied	rely	VERB
ftr-432	119	4	on	on	ADP
ftr-432	119	5	the	the	DET
ftr-432	119	6	primacy	primacy	NOUN
ftr-432	119	7	of	of	ADP
ftr-432	119	8	substance	substance	NOUN
ftr-432	119	9	over	over	ADP
ftr-432	119	10	legal	legal	ADJ
ftr-432	119	11	fictions	fiction	NOUN
ftr-432	119	12	in	in	ADP
ftr-432	119	13	tax	tax	NOUN
ftr-432	119	14	matters9	matters9	NOUN
ftr-432	119	15	and	and	CCONJ
ftr-432	119	16	the	the	DET
ftr-432	119	17	settled	settle	VERB
ftr-432	119	18	principle	principle	NOUN
ftr-432	119	19	that	that	SCONJ
ftr-432	119	20	,	,	PUNCT
ftr-432	119	21	once	once	SCONJ
ftr-432	119	22	the	the	DET
ftr-432	119	23	tax	tax	NOUN
ftr-432	119	24	lien	lien	NOUN
ftr-432	119	25	attaches	attach	VERB
ftr-432	119	26	,	,	PUNCT
ftr-432	119	27	it	it	PRON
ftr-432	119	28	remains	remain	VERB
ftr-432	119	29	on	on	ADP
ftr-432	119	30	the	the	DET
ftr-432	119	31	property	property	NOUN
ftr-432	119	32	until	until	SCONJ
ftr-432	119	33	released	release	VERB
ftr-432	119	34	by	by	ADP
ftr-432	119	35	the	the	DET
ftr-432	119	36	irs	irs	PROPN
ftr-432	119	37	,	,	PUNCT
ftr-432	119	38	satisfied	satisfy	VERB
ftr-432	119	39	by	by	ADP
ftr-432	119	40	payment	payment	NOUN
ftr-432	119	41	,	,	PUNCT
ftr-432	119	42	or	or	CCONJ
ftr-432	119	43	extinguished	extinguish	VERB
ftr-432	119	44	by	by	ADP
ftr-432	119	45	expiration	expiration	NOUN
ftr-432	119	46	of	of	ADP
ftr-432	119	47	the	the	DET
ftr-432	119	48	collection	collection	NOUN
ftr-432	119	49	statute	statute	NOUN
ftr-432	119	50	of	of	ADP
ftr-432	119	51	limitations	limitation	NOUN
ftr-432	119	52	.	.	PUNCT
ftr-432	119	53	'	'	PUNCT
ftr-432	119	54	0	0	NUM
ftr-432	120	1	both	both	DET
ftr-432	120	2	parties	party	NOUN
ftr-432	120	3	moved	move	VERB
ftr-432	120	4	for	for	ADP
ftr-432	120	5	summary	summary	NOUN
ftr-432	120	6	judgement	judgement	NOUN
ftr-432	120	7	.	.	PUNCT
ftr-432	121	1	the	the	DET
ftr-432	121	2	district	district	NOUN
ftr-432	121	3	court	court	NOUN
ftr-432	121	4	held	hold	VERB
ftr-432	121	5	for	for	ADP
ftr-432	121	6	the	the	DET
ftr-432	121	7	irs	irs	PROPN
ftr-432	121	8	,	,	PUNCT
ftr-432	121	9	and	and	CCONJ
ftr-432	121	10	the	the	DET
ftr-432	121	11	eighth	eighth	ADJ
ftr-432	121	12	circuit	circuit	NOUN
ftr-432	121	13	affirmed	affirm	VERB
ftr-432	121	14	.	.	PUNCT
ftr-432	122	1	the	the	DET
ftr-432	122	2	supreme	supreme	PROPN
ftr-432	122	3	court	court	PROPN
ftr-432	122	4	granted	grant	VERB
ftr-432	122	5	certiorari	certiorari	NOUN
ftr-432	122	6	to	to	PART
ftr-432	122	7	resolve	resolve	VERB
ftr-432	122	8	conflict	conflict	NOUN
ftr-432	122	9	among	among	ADP
ftr-432	122	10	the	the	DET
ftr-432	122	11	circuits.1	circuits.1	NOUN
ftr-432	122	12	'	'	PUNCT
ftr-432	122	13	the	the	DET
ftr-432	122	14	court	court	NOUN
ftr-432	122	15	,	,	PUNCT
ftr-432	122	16	in	in	ADP
ftr-432	122	17	an	an	DET
ftr-432	122	18	opinion	opinion	NOUN
ftr-432	122	19	authored	author	VERB
ftr-432	122	20	by	by	ADP
ftr-432	122	21	justice	justice	PROPN
ftr-432	122	22	ginsburg	ginsburg	PROPN
ftr-432	122	23	,	,	PUNCT
ftr-432	122	24	held	hold	VERB
ftr-432	122	25	unanimously	unanimously	ADV
ftr-432	122	26	for	for	ADP
ftr-432	122	27	the	the	DET
ftr-432	122	28	irs	irs	PROPN
ftr-432	122	29	.	.	PUNCT
ftr-432	123	1	b.	b.	PROPN
ftr-432	123	2	teaching	teaching	PROPN
ftr-432	123	3	of	of	ADP
ftr-432	123	4	drye	drye	PROPN
ftr-432	123	5	three	three	NUM
ftr-432	123	6	aspects	aspect	NOUN
ftr-432	123	7	of	of	ADP
ftr-432	123	8	thye	thye	NOUN
ftr-432	123	9	are	be	AUX
ftr-432	123	10	of	of	ADP
ftr-432	123	11	principal	principal	ADJ
ftr-432	123	12	significance	significance	NOUN
ftr-432	123	13	:	:	PUNCT
ftr-432	123	14	its	its	PRON
ftr-432	123	15	clarification	clarification	NOUN
ftr-432	123	16	of	of	ADP
ftr-432	123	17	the	the	DET
ftr-432	123	18	roles	role	NOUN
ftr-432	123	19	of	of	ADP
ftr-432	123	20	state	state	NOUN
ftr-432	123	21	law	law	NOUN
ftr-432	123	22	and	and	CCONJ
ftr-432	123	23	federal	federal	ADJ
ftr-432	123	24	law	law	NOUN
ftr-432	123	25	in	in	ADP
ftr-432	123	26	defining	define	VERB
ftr-432	123	27	property	property	NOUN
ftr-432	123	28	and	and	CCONJ
ftr-432	123	29	property	property	NOUN
ftr-432	123	30	rights	right	NOUN
ftr-432	123	31	,	,	PUNCT
ftr-432	123	32	its	its	PRON
ftr-432	123	33	discussion	discussion	NOUN
ftr-432	123	34	of	of	ADP
ftr-432	123	35	the	the	DET
ftr-432	123	36	criteria	criterion	NOUN
ftr-432	123	37	or	or	CCONJ
ftr-432	123	38	elements	element	NOUN
ftr-432	123	39	of	of	ADP
ftr-432	123	40	property	property	NOUN
ftr-432	123	41	,	,	PUNCT
ftr-432	123	42	and	and	CCONJ
ftr-432	123	43	its	its	PRON
ftr-432	123	44	confirmation	confirmation	NOUN
ftr-432	123	45	of	of	ADP
ftr-432	123	46	the	the	DET
ftr-432	123	47	body	body	NOUN
ftr-432	123	48	of	of	ADP
ftr-432	123	49	law	law	NOUN
ftr-432	123	50	governing	govern	VERB
ftr-432	123	51	post	post	ADJ
ftr-432	123	52	-	-	ADJ
ftr-432	123	53	lien	lien	ADJ
ftr-432	123	54	attachment	attachment	NOUN
ftr-432	123	55	issues	issue	NOUN
ftr-432	123	56	.	.	PUNCT
ftr-432	124	1	1	1	X
ftr-432	124	2	.	.	NUM
ftr-432	124	3	roles	role	NOUN
ftr-432	124	4	ofstate	ofstate	VERB
ftr-432	124	5	andfederal	andfederal	ADJ
ftr-432	124	6	law	law	NOUN
ftr-432	124	7	in	in	ADP
ftr-432	124	8	defining	define	VERB
ftr-432	124	9	property.-the	property.-the	DET
ftr-432	124	10	court	court	NOUN
ftr-432	124	11	saw	see	VERB
ftr-432	124	12	the	the	DET
ftr-432	124	13	case	case	NOUN
ftr-432	124	14	principally	principally	ADV
ftr-432	124	15	as	as	ADP
ftr-432	124	16	an	an	DET
ftr-432	124	17	opportunity	opportunity	NOUN
ftr-432	124	18	to	to	PART
ftr-432	124	19	clarify	clarify	VERB
ftr-432	124	20	the	the	DET
ftr-432	124	21	role	role	NOUN
ftr-432	124	22	of	of	ADP
ftr-432	124	23	state	state	NOUN
ftr-432	124	24	law	law	NOUN
ftr-432	124	25	in	in	ADP
ftr-432	124	26	federal	federal	ADJ
ftr-432	124	27	tax	tax	NOUN
ftr-432	124	28	lien	lien	NOUN
ftr-432	124	29	analysis	analysis	NOUN
ftr-432	124	30	.	.	PUNCT
ftr-432	125	1	'	'	PUNCT
ftr-432	125	2	2	2	NUM
ftr-432	125	3	it	it	PRON
ftr-432	125	4	was	be	AUX
ftr-432	125	5	right	right	ADJ
ftr-432	125	6	to	to	PART
ftr-432	125	7	do	do	VERB
ftr-432	125	8	so	so	ADV
ftr-432	125	9	.	.	PUNCT
ftr-432	126	1	too	too	ADV
ftr-432	126	2	often	often	ADV
ftr-432	126	3	,	,	PUNCT
ftr-432	126	4	pre	pre	ADJ
ftr-432	126	5	-	-	ADJ
ftr-432	126	6	drye	drye	ADJ
ftr-432	126	7	pronouncements	pronouncement	NOUN
ftr-432	126	8	by	by	ADP
ftr-432	126	9	the	the	DET
ftr-432	126	10	supreme	supreme	PROPN
ftr-432	126	11	court	court	PROPN
ftr-432	126	12	were	be	AUX
ftr-432	126	13	loosely	loosely	ADV
ftr-432	126	14	worded	word	VERB
ftr-432	126	15	,	,	PUNCT
ftr-432	126	16	sending	send	VERB
ftr-432	126	17	conflicting	conflicting	ADJ
ftr-432	126	18	signals	signal	NOUN
ftr-432	126	19	.	.	PUNCT
ftr-432	127	1	3	3	NUM
ftr-432	127	2	7	7	NUM
ftr-432	127	3	.	.	PUNCT
ftr-432	127	4	see	see	VERB
ftr-432	127	5	,	,	PUNCT
ftr-432	127	6	e.g.	e.g.	ADV
ftr-432	127	7	,	,	PUNCT
ftr-432	127	8	unif	unif	ADJ
ftr-432	127	9	.	.	PUNCT
ftr-432	128	1	probate	probate	NOUN
ftr-432	128	2	code	code	NOUN
ftr-432	128	3	§	§	PROPN
ftr-432	128	4	2	2	NUM
ftr-432	128	5	-	-	SYM
ftr-432	128	6	801(c	801(c	NUM
ftr-432	128	7	)	)	PUNCT
ftr-432	128	8	(	(	PUNCT
ftr-432	128	9	amended	amend	VERB
ftr-432	128	10	1993	1993	NUM
ftr-432	128	11	)	)	PUNCT
ftr-432	128	12	.	.	PUNCT
ftr-432	129	1	8	8	X
ftr-432	129	2	.	.	X
ftr-432	129	3	ark	ark	PROPN
ftr-432	129	4	.	.	PROPN
ftr-432	129	5	code	code	PROPN
ftr-432	129	6	ann	ann	PROPN
ftr-432	129	7	.	.	PUNCT
ftr-432	130	1	§	§	PROPN
ftr-432	130	2	28	28	NUM
ftr-432	130	3	-	-	SYM
ftr-432	130	4	2	2	NUM
ftr-432	130	5	-	-	PUNCT
ftr-432	130	6	108(a)(3	108(a)(3	NUM
ftr-432	130	7	)	)	PUNCT
ftr-432	130	8	(	(	PUNCT
ftr-432	130	9	michie	michie	PROPN
ftr-432	130	10	1997	1997	NUM
ftr-432	130	11	)	)	PUNCT
ftr-432	130	12	.	.	PUNCT
ftr-432	131	1	9	9	X
ftr-432	131	2	.	.	X
ftr-432	131	3	see	see	VERB
ftr-432	131	4	,	,	PUNCT
ftr-432	131	5	e.g.	e.g.	ADV
ftr-432	131	6	,	,	PUNCT
ftr-432	131	7	united	united	PROPN
ftr-432	131	8	states	states	PROPN
ftr-432	131	9	v.	v.	ADP
ftr-432	131	10	irvine	irvine	PROPN
ftr-432	131	11	,	,	PUNCT
ftr-432	131	12	511	511	NUM
ftr-432	131	13	u.s	u.s	PROPN
ftr-432	131	14	.	.	PROPN
ftr-432	131	15	224	224	NUM
ftr-432	131	16	,	,	PUNCT
ftr-432	131	17	239	239	NUM
ftr-432	131	18	-	-	SYM
ftr-432	131	19	40	40	NUM
ftr-432	131	20	(	(	PUNCT
ftr-432	131	21	1994	1994	NUM
ftr-432	131	22	)	)	PUNCT
ftr-432	131	23	(	(	PUNCT
ftr-432	131	24	observing	observe	VERB
ftr-432	131	25	that	that	SCONJ
ftr-432	131	26	the	the	DET
ftr-432	131	27	tax	tax	NOUN
ftr-432	131	28	law	law	NOUN
ftr-432	131	29	is	be	AUX
ftr-432	131	30	not	not	PART
ftr-432	131	31	"	"	PUNCT
ftr-432	131	32	struck	strike	VERB
ftr-432	131	33	blind	blind	ADJ
ftr-432	131	34	by	by	ADP
ftr-432	131	35	a	a	DET
ftr-432	131	36	disclaimer	disclaimer	NOUN
ftr-432	131	37	"	"	PUNCT
ftr-432	131	38	)	)	PUNCT
ftr-432	131	39	.	.	PUNCT
ftr-432	132	1	see	see	VERB
ftr-432	132	2	also	also	ADV
ftr-432	132	3	cases	case	NOUN
ftr-432	132	4	cited	cite	VERB
ftr-432	132	5	in	in	ADP
ftr-432	132	6	infra	infra	NOUN
ftr-432	132	7	note	note	VERB
ftr-432	132	8	287	287	NUM
ftr-432	132	9	.	.	PUNCT
ftr-432	133	1	10	10	NUM
ftr-432	133	2	.	.	PUNCT
ftr-432	134	1	irc	irc	PROPN
ftr-432	134	2	§	§	PROPN
ftr-432	134	3	6322	6322	NUM
ftr-432	134	4	.	.	PUNCT
ftr-432	135	1	11	11	NUM
ftr-432	135	2	.	.	X
ftr-432	136	1	see	see	VERB
ftr-432	136	2	supra	supra	PROPN
ftr-432	136	3	note	note	PROPN
ftr-432	136	4	4	4	NUM
ftr-432	136	5	and	and	CCONJ
ftr-432	136	6	accompanying	accompany	VERB
ftr-432	136	7	text	text	NOUN
ftr-432	136	8	.	.	PUNCT
ftr-432	137	1	12	12	NUM
ftr-432	137	2	.	.	PUNCT
ftr-432	138	1	the	the	DET
ftr-432	138	2	first	first	ADJ
ftr-432	138	3	sentence	sentence	NOUN
ftr-432	138	4	of	of	ADP
ftr-432	138	5	drye	drye	PROPN
ftr-432	138	6	identified	identify	VERB
ftr-432	138	7	what	what	PRON
ftr-432	138	8	the	the	DET
ftr-432	138	9	court	court	NOUN
ftr-432	138	10	perceived	perceive	VERB
ftr-432	138	11	to	to	PART
ftr-432	138	12	be	be	AUX
ftr-432	138	13	the	the	DET
ftr-432	138	14	heart	heart	NOUN
ftr-432	138	15	of	of	ADP
ftr-432	138	16	the	the	DET
ftr-432	138	17	case	case	NOUN
ftr-432	138	18	:	:	PUNCT
ftr-432	138	19	"	"	PUNCT
ftr-432	138	20	this	this	DET
ftr-432	138	21	case	case	NOUN
ftr-432	138	22	concerns	concern	VERB
ftr-432	138	23	the	the	DET
ftr-432	138	24	respective	respective	ADJ
ftr-432	138	25	provinces	province	NOUN
ftr-432	138	26	of	of	ADP
ftr-432	138	27	state	state	NOUN
ftr-432	138	28	and	and	CCONJ
ftr-432	138	29	federal	federal	ADJ
ftr-432	138	30	law	law	NOUN
ftr-432	138	31	in	in	ADP
ftr-432	138	32	determining	determine	VERB
ftr-432	138	33	what	what	PRON
ftr-432	138	34	is	be	AUX
ftr-432	138	35	property	property	NOUN
ftr-432	138	36	for	for	ADP
ftr-432	138	37	purpose	purpose	NOUN
ftr-432	138	38	of	of	ADP
ftr-432	138	39	federal	federal	ADJ
ftr-432	138	40	tax	tax	NOUN
ftr-432	138	41	lien	lien	NOUN
ftr-432	138	42	legislation	legislation	NOUN
ftr-432	138	43	.	.	PUNCT
ftr-432	138	44	"	"	PUNCT
ftr-432	139	1	528	528	NUM
ftr-432	139	2	u.s	u.s	PROPN
ftr-432	139	3	.	.	PROPN
ftr-432	139	4	at	at	ADP
ftr-432	139	5	52	52	NUM
ftr-432	139	6	.	.	PUNCT
ftr-432	139	7	13	13	NUM
ftr-432	139	8	.	.	PUNCT
ftr-432	140	1	see	see	VERB
ftr-432	140	2	infra	infra	NOUN
ftr-432	140	3	part	part	NOUN
ftr-432	140	4	iii	iii	NOUN
ftr-432	140	5	.	.	PUNCT
ftr-432	141	1	[	[	X
ftr-432	141	2	vol	vol	NOUN
ftr-432	141	3	5:6	5:6	NUM
ftr-432	141	4	the	the	DET
ftr-432	141	5	good	good	NOUN
ftr-432	141	6	,	,	PUNCT
ftr-432	141	7	the	the	DET
ftr-432	141	8	bad	bad	ADJ
ftr-432	141	9	,	,	PUNCT
ftr-432	141	10	and	and	CCONJ
ftr-432	141	11	the	the	DET
ftr-432	141	12	ugly	ugly	NOUN
ftr-432	141	13	is	be	AUX
ftr-432	141	14	it	it	PRON
ftr-432	141	15	state	state	NOUN
ftr-432	141	16	law	law	NOUN
ftr-432	141	17	or	or	CCONJ
ftr-432	141	18	federal	federal	ADJ
ftr-432	141	19	law	law	NOUN
ftr-432	141	20	that	that	PRON
ftr-432	141	21	defines	define	VERB
ftr-432	141	22	whether	whether	SCONJ
ftr-432	141	23	a	a	DET
ftr-432	141	24	given	give	VERB
ftr-432	141	25	interest	interest	NOUN
ftr-432	141	26	rises	rise	NOUN
ftr-432	141	27	to	to	ADP
ftr-432	141	28	the	the	DET
ftr-432	141	29	level	level	NOUN
ftr-432	141	30	of	of	ADP
ftr-432	141	31	being	be	AUX
ftr-432	141	32	"	"	PUNCT
ftr-432	141	33	property	property	NOUN
ftr-432	141	34	[	[	X
ftr-432	141	35	or	or	CCONJ
ftr-432	141	36	]	]	X
ftr-432	141	37	rights	right	NOUN
ftr-432	141	38	to	to	ADP
ftr-432	141	39	property	property	NOUN
ftr-432	141	40	"	"	PUNCT
ftr-432	141	41	?	?	PUNCT
ftr-432	142	1	that	that	DET
ftr-432	142	2	question	question	NOUN
ftr-432	142	3	was	be	AUX
ftr-432	142	4	answered	answer	VERB
ftr-432	142	5	decisively	decisively	ADV
ftr-432	142	6	by	by	ADP
ftr-432	142	7	drye	drye	PROPN
ftr-432	142	8	.	.	PUNCT
ftr-432	143	1	the	the	DET
ftr-432	143	2	supreme	supreme	PROPN
ftr-432	143	3	court	court	PROPN
ftr-432	143	4	instructed	instruct	VERB
ftr-432	143	5	:	:	PUNCT
ftr-432	143	6	"	"	PUNCT
ftr-432	143	7	the	the	DET
ftr-432	143	8	internal	internal	ADJ
ftr-432	143	9	revenue	revenue	NOUN
ftr-432	143	10	code	code	NOUN
ftr-432	143	11	's	's	PART
ftr-432	143	12	prescriptions	prescription	NOUN
ftr-432	143	13	are	be	AUX
ftr-432	143	14	most	most	ADV
ftr-432	143	15	sensibly	sensibly	ADV
ftr-432	143	16	read	read	VERB
ftr-432	143	17	to	to	PART
ftr-432	143	18	look	look	VERB
ftr-432	143	19	to	to	ADP
ftr-432	143	20	state	state	NOUN
ftr-432	143	21	law	law	NOUN
ftr-432	143	22	for	for	ADP
ftr-432	143	23	delineation	delineation	NOUN
ftr-432	143	24	of	of	ADP
ftr-432	143	25	the	the	DET
ftr-432	143	26	taxpayer	taxpayer	NOUN
ftr-432	143	27	's	's	PART
ftr-432	143	28	rights	right	NOUN
ftr-432	143	29	or	or	CCONJ
ftr-432	143	30	interests	interest	NOUN
ftr-432	143	31	,	,	PUNCT
ftr-432	143	32	but	but	CCONJ
ftr-432	143	33	to	to	PART
ftr-432	143	34	leave	leave	VERB
ftr-432	143	35	to	to	ADP
ftr-432	143	36	federal	federal	ADJ
ftr-432	143	37	law	law	NOUN
ftr-432	143	38	the	the	DET
ftr-432	143	39	determination	determination	NOUN
ftr-432	143	40	whether	whether	SCONJ
ftr-432	143	41	those	those	DET
ftr-432	143	42	rights	right	NOUN
ftr-432	143	43	or	or	CCONJ
ftr-432	143	44	interests	interest	NOUN
ftr-432	143	45	constitute	constitute	VERB
ftr-432	143	46	'	'	PUNCT
ftr-432	143	47	property	property	NOUN
ftr-432	143	48	'	'	PUNCT
ftr-432	143	49	or	or	CCONJ
ftr-432	143	50	'	'	PUNCT
ftr-432	143	51	rights	right	NOUN
ftr-432	143	52	to	to	ADP
ftr-432	143	53	property	property	NOUN
ftr-432	143	54	'	'	PUNCT
ftr-432	143	55	within	within	ADP
ftr-432	143	56	the	the	DET
ftr-432	143	57	meaning	meaning	NOUN
ftr-432	143	58	of	of	ADP
ftr-432	143	59	§	§	PROPN
ftr-432	143	60	6321	6321	NUM
ftr-432	143	61	.	.	PUNCT
ftr-432	144	1	"	"	PUNCT
ftr-432	144	2	'	'	PUNCT
ftr-432	144	3	4	4	NUM
ftr-432	144	4	thus	thus	ADV
ftr-432	144	5	,	,	PUNCT
ftr-432	144	6	now	now	ADV
ftr-432	144	7	it	it	PRON
ftr-432	144	8	is	be	AUX
ftr-432	144	9	clear	clear	ADJ
ftr-432	144	10	that	that	SCONJ
ftr-432	144	11	there	there	PRON
ftr-432	144	12	are	be	VERB
ftr-432	144	13	two	two	NUM
ftr-432	144	14	separate	separate	ADJ
ftr-432	144	15	analytical	analytical	ADJ
ftr-432	144	16	stages	stage	NOUN
ftr-432	144	17	in	in	ADP
ftr-432	144	18	determining	determine	VERB
ftr-432	144	19	whether	whether	SCONJ
ftr-432	144	20	the	the	DET
ftr-432	144	21	federal	federal	ADJ
ftr-432	144	22	tax	tax	NOUN
ftr-432	144	23	lien	lien	NOUN
ftr-432	144	24	attaches	attach	VERB
ftr-432	144	25	to	to	ADP
ftr-432	144	26	a	a	DET
ftr-432	144	27	particular	particular	ADJ
ftr-432	144	28	interest	interest	NOUN
ftr-432	144	29	.	.	PUNCT
ftr-432	144	30	"	"	PUNCT
ftr-432	145	1	the	the	DET
ftr-432	145	2	first	first	ADJ
ftr-432	145	3	stage	stage	NOUN
ftr-432	145	4	is	be	AUX
ftr-432	145	5	:	:	PUNCT
ftr-432	145	6	what	what	PRON
ftr-432	145	7	powers	power	NOUN
ftr-432	145	8	or	or	CCONJ
ftr-432	145	9	privileges	privilege	NOUN
ftr-432	145	10	does	do	AUX
ftr-432	145	11	the	the	DET
ftr-432	145	12	delinquent	delinquent	ADJ
ftr-432	145	13	taxpayer	taxpayer	NOUN
ftr-432	145	14	have	have	VERB
ftr-432	145	15	as	as	ADP
ftr-432	145	16	to	to	ADP
ftr-432	145	17	the	the	DET
ftr-432	145	18	underlying	underlie	VERB
ftr-432	145	19	property	property	NOUN
ftr-432	145	20	?	?	PUNCT
ftr-432	146	1	can	can	AUX
ftr-432	146	2	the	the	DET
ftr-432	146	3	taxpayer	taxpayer	NOUN
ftr-432	146	4	receive	receive	VERB
ftr-432	146	5	,	,	PUNCT
ftr-432	146	6	use	use	NOUN
ftr-432	146	7	,	,	PUNCT
ftr-432	146	8	or	or	CCONJ
ftr-432	146	9	benefit	benefit	VERB
ftr-432	146	10	from	from	ADP
ftr-432	146	11	the	the	DET
ftr-432	146	12	property	property	NOUN
ftr-432	146	13	,	,	PUNCT
ftr-432	146	14	or	or	CCONJ
ftr-432	146	15	prevent	prevent	VERB
ftr-432	146	16	others	other	NOUN
ftr-432	146	17	from	from	ADP
ftr-432	146	18	doing	do	VERB
ftr-432	146	19	so	so	ADV
ftr-432	146	20	?	?	PUNCT
ftr-432	147	1	if	if	SCONJ
ftr-432	147	2	so	so	ADV
ftr-432	147	3	,	,	PUNCT
ftr-432	147	4	in	in	ADP
ftr-432	147	5	whatways	whatway	NOUN
ftr-432	147	6	?	?	PUNCT
ftr-432	148	1	one	one	NUM
ftr-432	148	2	answers	answer	VERB
ftr-432	148	3	the	the	DET
ftr-432	148	4	questions	question	NOUN
ftr-432	148	5	at	at	ADP
ftr-432	148	6	this	this	DET
ftr-432	148	7	stage	stage	NOUN
ftr-432	148	8	by	by	ADP
ftr-432	148	9	consulting	consult	VERB
ftr-432	148	10	state	state	NOUN
ftr-432	148	11	law	law	NOUN
ftr-432	148	12	.	.	PUNCT
ftr-432	149	1	the	the	DET
ftr-432	149	2	second	second	ADJ
ftr-432	149	3	stage	stage	NOUN
ftr-432	149	4	is	be	AUX
ftr-432	149	5	:	:	PUNCT
ftr-432	149	6	do	do	AUX
ftr-432	149	7	those	those	DET
ftr-432	149	8	powers	power	NOUN
ftr-432	149	9	or	or	CCONJ
ftr-432	149	10	privileges	privilege	NOUN
ftr-432	149	11	rise	rise	VERB
ftr-432	149	12	to	to	ADP
ftr-432	149	13	the	the	DET
ftr-432	149	14	level	level	NOUN
ftr-432	149	15	of	of	ADP
ftr-432	149	16	"	"	PUNCT
ftr-432	149	17	property	property	NOUN
ftr-432	149	18	"	"	PUNCT
ftr-432	149	19	or	or	CCONJ
ftr-432	149	20	"	"	PUNCT
ftr-432	149	21	rights	right	NOUN
ftr-432	149	22	to	to	ADP
ftr-432	149	23	property	property	NOUN
ftr-432	149	24	"	"	PUNCT
ftr-432	149	25	for	for	ADP
ftr-432	149	26	purposes	purpose	NOUN
ftr-432	149	27	of	of	ADP
ftr-432	149	28	section	section	NOUN
ftr-432	149	29	6321	6321	NUM
ftr-432	149	30	?	?	PUNCT
ftr-432	150	1	this	this	DET
ftr-432	150	2	characterization	characterization	NOUN
ftr-432	150	3	is	be	AUX
ftr-432	150	4	purely	purely	ADV
ftr-432	150	5	a	a	DET
ftr-432	150	6	question	question	NOUN
ftr-432	150	7	of	of	ADP
ftr-432	150	8	federal	federal	ADJ
ftr-432	150	9	law	law	NOUN
ftr-432	150	10	,	,	PUNCT
ftr-432	150	11	and	and	CCONJ
ftr-432	150	12	any	any	DET
ftr-432	150	13	characterization	characterization	NOUN
ftr-432	150	14	of	of	ADP
ftr-432	150	15	the	the	DET
ftr-432	150	16	powers	power	NOUN
ftr-432	150	17	or	or	CCONJ
ftr-432	150	18	privileges	privilege	NOUN
ftr-432	150	19	as	as	ADP
ftr-432	150	20	"	"	PUNCT
ftr-432	150	21	property	property	NOUN
ftr-432	150	22	"	"	PUNCT
ftr-432	150	23	or	or	CCONJ
ftr-432	150	24	"	"	PUNCT
ftr-432	150	25	not	not	PART
ftr-432	150	26	property	property	NOUN
ftr-432	150	27	"	"	PUNCT
ftr-432	150	28	under	under	ADP
ftr-432	150	29	state	state	NOUN
ftr-432	150	30	law	law	NOUN
ftr-432	150	31	is	be	AUX
ftr-432	150	32	entirely	entirely	ADV
ftr-432	150	33	irrelevant	irrelevant	ADJ
ftr-432	150	34	to	to	ADP
ftr-432	150	35	the	the	DET
ftr-432	150	36	characterization	characterization	NOUN
ftr-432	150	37	.	.	PUNCT
ftr-432	150	38	'	'	PUNCT
ftr-432	151	1	6	6	NUM
ftr-432	151	2	2	2	NUM
ftr-432	151	3	.	.	PUNCT
ftr-432	151	4	criteria	criterion	NOUN
ftr-432	151	5	or	or	CCONJ
ftr-432	151	6	elements	element	NOUN
ftr-432	151	7	ofproperty.-as	ofproperty.-as	VERB
ftr-432	152	1	we	we	PRON
ftr-432	152	2	have	have	AUX
ftr-432	152	3	seen	see	VERB
ftr-432	152	4	,	,	PUNCT
ftr-432	152	5	whether	whether	SCONJ
ftr-432	152	6	the	the	DET
ftr-432	152	7	interest	interest	NOUN
ftr-432	152	8	in	in	ADP
ftr-432	152	9	question	question	NOUN
ftr-432	152	10	is	be	AUX
ftr-432	152	11	or	or	CCONJ
ftr-432	152	12	is	be	AUX
ftr-432	152	13	not	not	PART
ftr-432	152	14	"	"	PUNCT
ftr-432	152	15	property	property	NOUN
ftr-432	152	16	[	[	X
ftr-432	152	17	or	or	CCONJ
ftr-432	152	18	]	]	X
ftr-432	152	19	rights	right	NOUN
ftr-432	152	20	to	to	ADP
ftr-432	152	21	property	property	NOUN
ftr-432	152	22	"	"	PUNCT
ftr-432	152	23	is	be	AUX
ftr-432	152	24	now	now	ADV
ftr-432	152	25	firmly	firmly	ADV
ftr-432	152	26	established	establish	VERB
ftr-432	152	27	as	as	ADP
ftr-432	152	28	a	a	DET
ftr-432	152	29	federal	federal	ADJ
ftr-432	152	30	law	law	NOUN
ftr-432	152	31	question	question	NOUN
ftr-432	152	32	.	.	PUNCT
ftr-432	153	1	yet	yet	ADV
ftr-432	153	2	,	,	PUNCT
ftr-432	153	3	neither	neither	CCONJ
ftr-432	153	4	the	the	DET
ftr-432	153	5	code	code	NOUN
ftr-432	153	6	nor	nor	CCONJ
ftr-432	153	7	the	the	DET
ftr-432	153	8	regulations	regulation	NOUN
ftr-432	153	9	define	define	VERB
ftr-432	153	10	these	these	DET
ftr-432	153	11	terms	term	NOUN
ftr-432	153	12	.	.	PUNCT
ftr-432	154	1	thus	thus	ADV
ftr-432	154	2	,	,	PUNCT
ftr-432	154	3	the	the	DET
ftr-432	154	4	criteria	criterion	NOUN
ftr-432	154	5	for	for	ADP
ftr-432	154	6	the	the	DET
ftr-432	154	7	second	second	ADJ
ftr-432	154	8	stage	stage	NOUN
ftr-432	154	9	determination	determination	NOUN
ftr-432	154	10	,	,	PUNCT
ftr-432	154	11	the	the	DET
ftr-432	154	12	characterization	characterization	NOUN
ftr-432	154	13	of	of	ADP
ftr-432	154	14	the	the	DET
ftr-432	154	15	interest	interest	NOUN
ftr-432	154	16	,	,	PUNCT
ftr-432	154	17	emerge	emerge	VERB
ftr-432	154	18	from	from	ADP
ftr-432	154	19	the	the	DET
ftr-432	154	20	case	case	NOUN
ftr-432	154	21	law	law	NOUN
ftr-432	154	22	.	.	PUNCT
ftr-432	155	1	drye	drye	PROPN
ftr-432	155	2	did	do	AUX
ftr-432	155	3	not	not	PART
ftr-432	155	4	propound	propound	VERB
ftr-432	155	5	a	a	DET
ftr-432	155	6	general	general	ADJ
ftr-432	155	7	or	or	CCONJ
ftr-432	155	8	comprehensive	comprehensive	ADJ
ftr-432	155	9	definition	definition	NOUN
ftr-432	155	10	of	of	ADP
ftr-432	155	11	section	section	NOUN
ftr-432	155	12	6321	6321	NUM
ftr-432	155	13	property	property	NOUN
ftr-432	155	14	and	and	CCONJ
ftr-432	155	15	property	property	NOUN
ftr-432	155	16	rights	right	NOUN
ftr-432	155	17	.	.	PUNCT
ftr-432	156	1	nonetheless	nonetheless	ADV
ftr-432	156	2	,	,	PUNCT
ftr-432	156	3	in	in	ADP
ftr-432	156	4	three	three	NUM
ftr-432	156	5	respects	respect	NOUN
ftr-432	156	6	,	,	PUNCT
ftr-432	156	7	the	the	DET
ftr-432	156	8	case	case	NOUN
ftr-432	156	9	contains	contain	VERB
ftr-432	156	10	worthwhile	worthwhile	ADJ
ftr-432	156	11	discussion	discussion	NOUN
ftr-432	156	12	of	of	ADP
ftr-432	156	13	the	the	DET
ftr-432	156	14	point	point	NOUN
ftr-432	156	15	.	.	PUNCT
ftr-432	157	1	first	first	ADV
ftr-432	157	2	,	,	PUNCT
ftr-432	157	3	the	the	DET
ftr-432	157	4	court	court	NOUN
ftr-432	157	5	quoted	quote	VERB
ftr-432	157	6	approvingly	approvingly	ADV
ftr-432	157	7	earlier	early	ADJ
ftr-432	157	8	cases	case	NOUN
ftr-432	157	9	holding	hold	VERB
ftr-432	157	10	that	that	SCONJ
ftr-432	157	11	the	the	DET
ftr-432	157	12	reach	reach	NOUN
ftr-432	157	13	of	of	ADP
ftr-432	157	14	section	section	NOUN
ftr-432	157	15	6321	6321	NUM
ftr-432	157	16	should	should	AUX
ftr-432	157	17	be	be	AUX
ftr-432	157	18	construed	construe	VERB
ftr-432	157	19	expansively	expansively	ADV
ftr-432	157	20	.	.	PUNCT
ftr-432	158	1	7	7	NUM
ftr-432	158	2	14	14	NUM
ftr-432	158	3	.	.	PUNCT
ftr-432	159	1	528	528	NUM
ftr-432	159	2	u.s	u.s	PROPN
ftr-432	159	3	.	.	PROPN
ftr-432	159	4	at	at	ADP
ftr-432	159	5	52	52	NUM
ftr-432	159	6	.	.	PUNCT
ftr-432	159	7	15	15	NUM
ftr-432	159	8	.	.	PUNCT
ftr-432	160	1	after	after	SCONJ
ftr-432	160	2	it	it	PRON
ftr-432	160	3	is	be	AUX
ftr-432	160	4	determined	determine	VERB
ftr-432	160	5	that	that	SCONJ
ftr-432	160	6	the	the	DET
ftr-432	160	7	lien	lien	NOUN
ftr-432	160	8	does	do	AUX
ftr-432	160	9	attach	attach	VERB
ftr-432	160	10	to	to	ADP
ftr-432	160	11	the	the	DET
ftr-432	160	12	interest	interest	NOUN
ftr-432	160	13	,	,	PUNCT
ftr-432	160	14	analysis	analysis	NOUN
ftr-432	160	15	of	of	ADP
ftr-432	160	16	the	the	DET
ftr-432	160	17	collection	collection	NOUN
ftr-432	160	18	controversy	controversy	NOUN
ftr-432	160	19	shifts	shift	NOUN
ftr-432	160	20	to	to	ADP
ftr-432	160	21	a	a	DET
ftr-432	160	22	third	third	ADJ
ftr-432	160	23	stage	stage	NOUN
ftr-432	160	24	:	:	PUNCT
ftr-432	160	25	what	what	DET
ftr-432	160	26	actions	action	NOUN
ftr-432	160	27	the	the	DET
ftr-432	160	28	irs	irs	PROPN
ftr-432	160	29	can	can	AUX
ftr-432	160	30	take	take	VERB
ftr-432	160	31	against	against	ADP
ftr-432	160	32	the	the	DET
ftr-432	160	33	property	property	NOUN
ftr-432	160	34	and	and	CCONJ
ftr-432	160	35	what	what	PRON
ftr-432	160	36	the	the	DET
ftr-432	160	37	taxpayer	taxpayer	NOUN
ftr-432	160	38	and	and	CCONJ
ftr-432	160	39	others	other	NOUN
ftr-432	160	40	can	can	AUX
ftr-432	160	41	do	do	VERB
ftr-432	160	42	against	against	ADP
ftr-432	160	43	those	those	DET
ftr-432	160	44	actions	action	NOUN
ftr-432	160	45	.	.	PUNCT
ftr-432	161	1	see	see	VERB
ftr-432	161	2	subpart	subpart	NOUN
ftr-432	161	3	1i.b.3	1i.b.3	NUM
ftr-432	161	4	.	.	PUNCT
ftr-432	162	1	16	16	NUM
ftr-432	162	2	.	.	PUNCT
ftr-432	163	1	one	one	NUM
ftr-432	163	2	commentator	commentator	NOUN
ftr-432	163	3	has	have	AUX
ftr-432	163	4	argued	argue	VERB
ftr-432	163	5	that	that	SCONJ
ftr-432	163	6	this	this	DET
ftr-432	163	7	aspect	aspect	NOUN
ftr-432	163	8	of	of	ADP
ftr-432	163	9	drye	drye	PROPN
ftr-432	163	10	traduces	traduce	VERB
ftr-432	163	11	the	the	DET
ftr-432	163	12	principle	principle	NOUN
ftr-432	163	13	of	of	ADP
ftr-432	163	14	federalism	federalism	NOUN
ftr-432	163	15	.	.	PUNCT
ftr-432	164	1	note	note	NOUN
ftr-432	164	2	,	,	PUNCT
ftr-432	164	3	drye	drye	PROPN
ftr-432	164	4	v.	v.	PROPN
ftr-432	164	5	united	united	PROPN
ftr-432	164	6	states	states	PROPN
ftr-432	164	7	:	:	PUNCT
ftr-432	164	8	limiting	limit	VERB
ftr-432	164	9	the	the	DET
ftr-432	164	10	traditional	traditional	ADJ
ftr-432	164	11	state	state	NOUN
ftr-432	164	12	right	right	NOUN
ftr-432	164	13	to	to	PART
ftr-432	164	14	define	define	VERB
ftr-432	164	15	property	property	NOUN
ftr-432	164	16	,	,	PUNCT
ftr-432	164	17	69	69	NUM
ftr-432	164	18	u.lk.c	u.lk.c	NOUN
ftr-432	164	19	.	.	PUNCT
ftr-432	165	1	l.	l.	PROPN
ftr-432	165	2	rev	rev	PROPN
ftr-432	165	3	.	.	PROPN
ftr-432	165	4	909	909	NUM
ftr-432	165	5	(	(	PUNCT
ftr-432	165	6	2001	2001	NUM
ftr-432	165	7	)	)	PUNCT
ftr-432	165	8	.	.	PUNCT
ftr-432	166	1	this	this	PRON
ftr-432	166	2	is	be	AUX
ftr-432	166	3	incorrect	incorrect	ADJ
ftr-432	166	4	.	.	PUNCT
ftr-432	167	1	congress	congress	PROPN
ftr-432	167	2	used	use	VERB
ftr-432	167	3	the	the	DET
ftr-432	167	4	word	word	NOUN
ftr-432	167	5	"	"	PUNCT
ftr-432	167	6	property	property	NOUN
ftr-432	167	7	"	"	PUNCT
ftr-432	167	8	in	in	ADP
ftr-432	167	9	§	§	PROPN
ftr-432	167	10	6321	6321	NUM
ftr-432	167	11	as	as	ADP
ftr-432	167	12	part	part	NOUN
ftr-432	167	13	of	of	ADP
ftr-432	167	14	a	a	DET
ftr-432	167	15	federal	federal	ADJ
ftr-432	167	16	statute	statute	NOUN
ftr-432	167	17	to	to	PART
ftr-432	167	18	govern	govern	VERB
ftr-432	167	19	federal	federal	ADJ
ftr-432	167	20	revenue	revenue	NOUN
ftr-432	167	21	collection	collection	NOUN
ftr-432	167	22	.	.	PUNCT
ftr-432	168	1	it	it	PRON
ftr-432	168	2	is	be	AUX
ftr-432	168	3	not	not	PART
ftr-432	168	4	corrosive	corrosive	ADJ
ftr-432	168	5	of	of	ADP
ftr-432	168	6	federalism	federalism	NOUN
ftr-432	168	7	for	for	ADP
ftr-432	168	8	one	one	NUM
ftr-432	168	9	sovereign	sovereign	NOUN
ftr-432	168	10	to	to	PART
ftr-432	168	11	define	define	VERB
ftr-432	168	12	a	a	DET
ftr-432	168	13	word	word	NOUN
ftr-432	168	14	in	in	ADP
ftr-432	168	15	a	a	DET
ftr-432	168	16	particular	particular	ADJ
ftr-432	168	17	way	way	NOUN
ftr-432	168	18	for	for	ADP
ftr-432	168	19	purposes	purpose	NOUN
ftr-432	168	20	entirely	entirely	ADV
ftr-432	168	21	internal	internal	ADJ
ftr-432	168	22	to	to	ADP
ftr-432	168	23	its	its	PRON
ftr-432	168	24	operations	operation	NOUN
ftr-432	168	25	,	,	PUNCT
ftr-432	168	26	or	or	CCONJ
ftr-432	168	27	for	for	ADP
ftr-432	168	28	that	that	DET
ftr-432	168	29	sovereign	sovereign	NOUN
ftr-432	168	30	to	to	PART
ftr-432	168	31	define	define	VERB
ftr-432	168	32	the	the	DET
ftr-432	168	33	word	word	NOUN
ftr-432	168	34	in	in	ADP
ftr-432	168	35	a	a	DET
ftr-432	168	36	way	way	NOUN
ftr-432	168	37	different	different	ADJ
ftr-432	168	38	from	from	ADP
ftr-432	168	39	how	how	SCONJ
ftr-432	168	40	other	other	ADJ
ftr-432	168	41	sovereigns	sovereign	NOUN
ftr-432	168	42	define	define	VERB
ftr-432	168	43	it	it	PRON
ftr-432	168	44	for	for	ADP
ftr-432	168	45	their	their	PRON
ftr-432	168	46	own	own	ADJ
ftr-432	168	47	,	,	PUNCT
ftr-432	168	48	separate	separate	ADJ
ftr-432	168	49	purposes	purpose	NOUN
ftr-432	168	50	.	.	PUNCT
ftr-432	169	1	the	the	DET
ftr-432	169	2	federal	federal	ADJ
ftr-432	169	3	definition	definition	NOUN
ftr-432	169	4	of	of	ADP
ftr-432	169	5	property	property	NOUN
ftr-432	169	6	under	under	ADP
ftr-432	169	7	§	§	PROPN
ftr-432	169	8	6321	6321	NUM
ftr-432	169	9	in	in	ADP
ftr-432	169	10	no	no	DET
ftr-432	169	11	way	way	NOUN
ftr-432	169	12	interferes	interfere	VERB
ftr-432	169	13	with	with	ADP
ftr-432	169	14	how	how	SCONJ
ftr-432	169	15	states	state	NOUN
ftr-432	169	16	define	define	VERB
ftr-432	169	17	property	property	NOUN
ftr-432	169	18	for	for	ADP
ftr-432	169	19	their	their	PRON
ftr-432	169	20	own	own	ADJ
ftr-432	169	21	non	non	ADJ
ftr-432	169	22	-	-	ADJ
ftr-432	169	23	federal	federal	ADJ
ftr-432	169	24	-	-	PUNCT
ftr-432	169	25	tax	tax	NOUN
ftr-432	169	26	purposes	purpose	NOUN
ftr-432	169	27	.	.	PUNCT
ftr-432	170	1	see	see	VERB
ftr-432	170	2	steve	steve	PROPN
ftr-432	170	3	r.	r.	PROPN
ftr-432	170	4	johnson	johnson	PROPN
ftr-432	170	5	,	,	PUNCT
ftr-432	170	6	after	after	ADP
ftr-432	170	7	drye	drye	PROPN
ftr-432	170	8	:	:	PUNCT
ftr-432	170	9	the	the	DET
ftr-432	170	10	likely	likely	ADJ
ftr-432	170	11	attachment	attachment	NOUN
ftr-432	170	12	of	of	ADP
ftr-432	170	13	the	the	DET
ftr-432	170	14	federal	federal	ADJ
ftr-432	170	15	tax	tax	NOUN
ftr-432	170	16	lien	lien	NOUN
ftr-432	170	17	to	to	ADP
ftr-432	170	18	tenancy	tenancy	NOUN
ftr-432	170	19	-	-	PUNCT
ftr-432	170	20	by	by	ADP
ftr-432	170	21	-	-	PUNCT
ftr-432	170	22	the	the	DET
ftr-432	170	23	entireties	entirety	NOUN
ftr-432	170	24	interests	interest	NOUN
ftr-432	170	25	,	,	PUNCT
ftr-432	170	26	75	75	NUM
ftr-432	170	27	ind	ind	NOUN
ftr-432	170	28	.	.	PUNCT
ftr-432	171	1	l.j	l.j	PROPN
ftr-432	171	2	.	.	PROPN
ftr-432	171	3	1163	1163	NUM
ftr-432	171	4	,	,	PUNCT
ftr-432	171	5	1186	1186	NUM
ftr-432	171	6	-	-	SYM
ftr-432	171	7	87	87	NUM
ftr-432	171	8	(	(	PUNCT
ftr-432	171	9	2000	2000	NUM
ftr-432	171	10	)	)	PUNCT
ftr-432	171	11	.	.	PUNCT
ftr-432	172	1	it	it	PRON
ftr-432	172	2	is	be	AUX
ftr-432	172	3	worth	worth	ADJ
ftr-432	172	4	noting	note	VERB
ftr-432	172	5	that	that	SCONJ
ftr-432	172	6	the	the	DET
ftr-432	172	7	drye	drye	PROPN
ftr-432	172	8	decision	decision	NOUN
ftr-432	172	9	was	be	AUX
ftr-432	172	10	unanimous	unanimous	ADJ
ftr-432	172	11	.	.	PUNCT
ftr-432	173	1	none	none	NOUN
ftr-432	173	2	of	of	ADP
ftr-432	173	3	the	the	DET
ftr-432	173	4	justices	justice	NOUN
ftr-432	173	5	on	on	ADP
ftr-432	173	6	a	a	DET
ftr-432	173	7	court	court	NOUN
ftr-432	173	8	highly	highly	ADV
ftr-432	173	9	protective	protective	ADJ
ftr-432	173	10	of	of	ADP
ftr-432	173	11	federalism	federalism	NOUN
ftr-432	173	12	suggested	suggest	VERB
ftr-432	173	13	that	that	SCONJ
ftr-432	173	14	drye	drye	PROPN
ftr-432	173	15	contravened	contravene	VERB
ftr-432	173	16	that	that	DET
ftr-432	173	17	principle	principle	NOUN
ftr-432	173	18	or	or	CCONJ
ftr-432	173	19	was	be	AUX
ftr-432	173	20	a	a	DET
ftr-432	173	21	retreat	retreat	NOUN
ftr-432	173	22	from	from	ADP
ftr-432	173	23	its	its	PRON
ftr-432	173	24	recent	recent	ADJ
ftr-432	173	25	protection	protection	NOUN
ftr-432	173	26	.	.	PUNCT
ftr-432	174	1	17	17	NUM
ftr-432	174	2	.	.	NOUN
ftr-432	174	3	528	528	NUM
ftr-432	174	4	u.s	u.s	PROPN
ftr-432	174	5	.	.	PROPN
ftr-432	174	6	at	at	ADP
ftr-432	174	7	56	56	NUM
ftr-432	174	8	;	;	PUNCT
ftr-432	174	9	see	see	VERB
ftr-432	174	10	cases	case	NOUN
ftr-432	174	11	cited	cite	VERB
ftr-432	174	12	in	in	ADP
ftr-432	174	13	supra	supra	PROPN
ftr-432	174	14	note	note	PROPN
ftr-432	174	15	3	3	NUM
ftr-432	174	16	.	.	NOUN
ftr-432	174	17	2002	2002	NUM
ftr-432	174	18	]	]	PUNCT
ftr-432	175	1	florida	florida	PROPN
ftr-432	175	2	tax	tax	PROPN
ftr-432	175	3	reviev	reviev	PROPN
ftr-432	175	4	second	second	PROPN
ftr-432	175	5	,	,	PUNCT
ftr-432	175	6	the	the	DET
ftr-432	175	7	court	court	NOUN
ftr-432	175	8	addressed	address	VERB
ftr-432	175	9	the	the	DET
ftr-432	175	10	"	"	PUNCT
ftr-432	175	11	property	property	NOUN
ftr-432	175	12	"	"	PUNCT
ftr-432	175	13	status	status	NOUN
ftr-432	175	14	of	of	ADP
ftr-432	175	15	mr	mr	PROPN
ftr-432	175	16	.	.	PROPN
ftr-432	175	17	drye	drye	PROPN
ftr-432	175	18	's	's	PART
ftr-432	175	19	interest	interest	NOUN
ftr-432	175	20	in	in	ADP
ftr-432	175	21	his	his	PRON
ftr-432	175	22	mother	mother	NOUN
ftr-432	175	23	's	's	PART
ftr-432	175	24	estate	estate	NOUN
ftr-432	175	25	.	.	PUNCT
ftr-432	176	1	in	in	ADP
ftr-432	176	2	concluding	conclude	VERB
ftr-432	176	3	that	that	SCONJ
ftr-432	176	4	his	his	PRON
ftr-432	176	5	interest	interest	NOUN
ftr-432	176	6	did	do	AUX
ftr-432	176	7	constitute	constitute	VERB
ftr-432	176	8	a	a	DET
ftr-432	176	9	section	section	NOUN
ftr-432	176	10	6321	6321	NUM
ftr-432	176	11	property	property	NOUN
ftr-432	176	12	right	right	NOUN
ftr-432	176	13	,	,	PUNCT
ftr-432	176	14	the	the	DET
ftr-432	176	15	court	court	NOUN
ftr-432	176	16	emphasized	emphasize	VERB
ftr-432	176	17	the	the	DET
ftr-432	176	18	element	element	NOUN
ftr-432	176	19	of	of	ADP
ftr-432	176	20	control	control	NOUN
ftr-432	176	21	.	.	PUNCT
ftr-432	177	1	"	"	PUNCT
ftr-432	177	2	arkansas	arkansas	PROPN
ftr-432	177	3	law	law	NOUN
ftr-432	177	4	primarily	primarily	ADV
ftr-432	177	5	gave	give	VERB
ftr-432	177	6	drye	drye	PROPN
ftr-432	177	7	a	a	DET
ftr-432	177	8	right	right	NOUN
ftr-432	177	9	of	of	ADP
ftr-432	177	10	considerable	considerable	ADJ
ftr-432	177	11	value	value	NOUN
ftr-432	177	12	-	-	PUNCT
ftr-432	177	13	the	the	DET
ftr-432	177	14	right	right	NOUN
ftr-432	177	15	either	either	CCONJ
ftr-432	177	16	to	to	PART
ftr-432	177	17	inherit	inherit	VERB
ftr-432	177	18	or	or	CCONJ
ftr-432	177	19	to	to	PART
ftr-432	177	20	channel	channel	VERB
ftr-432	177	21	the	the	DET
ftr-432	177	22	inheritance	inheritance	NOUN
ftr-432	177	23	to	to	ADP
ftr-432	177	24	a	a	DET
ftr-432	177	25	close	close	ADJ
ftr-432	177	26	family	family	NOUN
ftr-432	177	27	member	member	NOUN
ftr-432	177	28	(	(	PUNCT
ftr-432	177	29	the	the	DET
ftr-432	177	30	next	next	ADJ
ftr-432	177	31	lineal	lineal	ADJ
ftr-432	177	32	descendant	descendant	NOUN
ftr-432	177	33	)	)	PUNCT
ftr-432	177	34	,	,	PUNCT
ftr-432	177	35	"	"	PUNCT
ftr-432	177	36	who	who	PRON
ftr-432	177	37	would	would	AUX
ftr-432	177	38	take	take	VERB
ftr-432	177	39	as	as	ADP
ftr-432	177	40	a	a	DET
ftr-432	177	41	result	result	NOUN
ftr-432	177	42	of	of	ADP
ftr-432	177	43	drye	drye	PROPN
ftr-432	177	44	's	's	PART
ftr-432	177	45	disclaimer	disclaimer	NOUN
ftr-432	177	46	.	.	PROPN
ftr-432	177	47	8	8	NUM
ftr-432	177	48	if	if	SCONJ
ftr-432	177	49	drye	drye	PROPN
ftr-432	177	50	did	do	VERB
ftr-432	177	51	nothing	nothing	PRON
ftr-432	177	52	,	,	PUNCT
ftr-432	177	53	i.e.	i.e.	X
ftr-432	177	54	,	,	PUNCT
ftr-432	177	55	did	do	AUX
ftr-432	177	56	not	not	PART
ftr-432	177	57	disclaim	disclaim	VERB
ftr-432	177	58	,	,	PUNCT
ftr-432	177	59	his	his	PRON
ftr-432	177	60	mother	mother	NOUN
ftr-432	177	61	's	's	PART
ftr-432	177	62	estate	estate	NOUN
ftr-432	177	63	would	would	AUX
ftr-432	177	64	come	come	VERB
ftr-432	177	65	to	to	ADP
ftr-432	177	66	him	he	PRON
ftr-432	177	67	.	.	PUNCT
ftr-432	178	1	he	he	PRON
ftr-432	178	2	could	could	AUX
ftr-432	178	3	deflect	deflect	VERB
ftr-432	178	4	that	that	SCONJ
ftr-432	178	5	only	only	ADV
ftr-432	178	6	by	by	ADP
ftr-432	178	7	taking	take	VERB
ftr-432	178	8	the	the	DET
ftr-432	178	9	affirmative	affirmative	ADJ
ftr-432	178	10	act	act	NOUN
ftr-432	178	11	of	of	ADP
ftr-432	178	12	filing	file	VERB
ftr-432	178	13	a	a	DET
ftr-432	178	14	disclaimer	disclaimer	NOUN
ftr-432	178	15	.	.	PUNCT
ftr-432	179	1	even	even	ADV
ftr-432	179	2	then	then	ADV
ftr-432	179	3	,	,	PUNCT
ftr-432	179	4	the	the	DET
ftr-432	179	5	result	result	NOUN
ftr-432	179	6	of	of	ADP
ftr-432	179	7	his	his	PRON
ftr-432	179	8	affirmative	affirmative	ADJ
ftr-432	179	9	act	act	NOUN
ftr-432	179	10	would	would	AUX
ftr-432	179	11	be	be	AUX
ftr-432	179	12	the	the	DET
ftr-432	179	13	passage	passage	NOUN
ftr-432	179	14	of	of	ADP
ftr-432	179	15	the	the	DET
ftr-432	179	16	estate	estate	NOUN
ftr-432	179	17	to	to	ADP
ftr-432	179	18	his	his	PRON
ftr-432	179	19	daughter	daughter	NOUN
ftr-432	179	20	.	.	PUNCT
ftr-432	180	1	whether	whether	SCONJ
ftr-432	180	2	by	by	ADP
ftr-432	180	3	taking	take	VERB
ftr-432	180	4	the	the	DET
ftr-432	180	5	affirmative	affirmative	ADJ
ftr-432	180	6	act	act	NOUN
ftr-432	180	7	or	or	CCONJ
ftr-432	180	8	by	by	ADP
ftr-432	180	9	refraining	refrain	VERB
ftr-432	180	10	from	from	ADP
ftr-432	180	11	it	it	PRON
ftr-432	180	12	,	,	PUNCT
ftr-432	180	13	"	"	PUNCT
ftr-432	180	14	the	the	DET
ftr-432	180	15	heir	heir	NOUN
ftr-432	180	16	inevitably	inevitably	ADV
ftr-432	180	17	exercises	exercise	VERB
ftr-432	180	18	dominion	dominion	NOUN
ftr-432	180	19	over	over	ADP
ftr-432	180	20	the	the	DET
ftr-432	180	21	property	property	NOUN
ftr-432	180	22	.	.	PUNCT
ftr-432	181	1	"	"	PUNCT
ftr-432	181	2	'	'	PUNCT
ftr-432	181	3	9	9	NUM
ftr-432	181	4	this	this	DET
ftr-432	181	5	"	"	PUNCT
ftr-432	181	6	power	power	NOUN
ftr-432	181	7	to	to	PART
ftr-432	181	8	channel	channel	VERB
ftr-432	181	9	"	"	PUNCT
ftr-432	181	10	the	the	DET
ftr-432	181	11	underlying	underlie	VERB
ftr-432	181	12	property	property	NOUN
ftr-432	181	13	,	,	PUNCT
ftr-432	181	14	this	this	DET
ftr-432	181	15	"	"	PUNCT
ftr-432	181	16	control	control	NOUN
ftr-432	181	17	rein	rein	NOUN
ftr-432	181	18	"	"	PUNCT
ftr-432	181	19	over	over	ADP
ftr-432	181	20	it	it	PRON
ftr-432	181	21	"	"	PUNCT
ftr-432	181	22	warrants	warrant	VERB
ftr-432	181	23	the	the	DET
ftr-432	181	24	conclusion	conclusion	NOUN
ftr-432	181	25	that	that	SCONJ
ftr-432	181	26	drye	drye	PROPN
ftr-432	181	27	held	hold	VERB
ftr-432	181	28	'	'	PUNCT
ftr-432	181	29	property	property	NOUN
ftr-432	181	30	'	'	PUNCT
ftr-432	181	31	or	or	CCONJ
ftr-432	181	32	a	a	DET
ftr-432	181	33	'	'	PUNCT
ftr-432	181	34	righ[t	righ[t	NOUN
ftr-432	181	35	]	]	PUNCT
ftr-432	181	36	to	to	ADP
ftr-432	181	37	property	property	NOUN
ftr-432	181	38	'	'	PUNCT
ftr-432	181	39	subject	subject	NOUN
ftr-432	181	40	to	to	ADP
ftr-432	181	41	the	the	DET
ftr-432	181	42	government	government	NOUN
ftr-432	181	43	's	's	PART
ftr-432	181	44	liens	lien	NOUN
ftr-432	181	45	.	.	PUNCT
ftr-432	182	1	20	20	NUM
ftr-432	182	2	third	third	ADJ
ftr-432	182	3	,	,	PUNCT
ftr-432	182	4	without	without	ADP
ftr-432	182	5	committing	commit	VERB
ftr-432	182	6	itself	itself	PRON
ftr-432	182	7	to	to	ADP
ftr-432	182	8	them	they	PRON
ftr-432	182	9	,	,	PUNCT
ftr-432	182	10	the	the	DET
ftr-432	182	11	court	court	NOUN
ftr-432	182	12	reprised	reprise	VERB
ftr-432	182	13	criteria	criterion	NOUN
ftr-432	182	14	of	of	ADP
ftr-432	182	15	"	"	PUNCT
ftr-432	182	16	property	property	NOUN
ftr-432	182	17	"	"	PUNCT
ftr-432	182	18	advanced	advance	VERB
ftr-432	182	19	in	in	ADP
ftr-432	182	20	prior	prior	ADJ
ftr-432	182	21	cases	case	NOUN
ftr-432	182	22	.	.	PUNCT
ftr-432	183	1	the	the	DET
ftr-432	183	2	court	court	NOUN
ftr-432	183	3	rehearsed	rehearse	VERB
ftr-432	183	4	the	the	DET
ftr-432	183	5	following	follow	VERB
ftr-432	183	6	definitions	definition	NOUN
ftr-432	183	7	or	or	CCONJ
ftr-432	183	8	criteria	criterion	NOUN
ftr-432	183	9	:	:	PUNCT
ftr-432	183	10	-"'every	-"'every	NOUN
ftr-432	183	11	species	specie	NOUN
ftr-432	183	12	of	of	ADP
ftr-432	183	13	right	right	NOUN
ftr-432	183	14	or	or	CCONJ
ftr-432	183	15	interest	interest	NOUN
ftr-432	183	16	protected	protect	VERB
ftr-432	183	17	by	by	ADP
ftr-432	183	18	law	law	NOUN
ftr-432	183	19	and	and	CCONJ
ftr-432	183	20	having	have	VERB
ftr-432	183	21	an	an	DET
ftr-432	183	22	exchangeable	exchangeable	ADJ
ftr-432	183	23	value	value	NOUN
ftr-432	183	24	,	,	PUNCT
ftr-432	183	25	''	''	PUNCT
ftr-432	183	26	-a	-a	PUNCT
ftr-432	183	27	right	right	NOUN
ftr-432	183	28	to	to	PART
ftr-432	183	29	gain	gain	VERB
ftr-432	183	30	possession	possession	NOUN
ftr-432	183	31	of	of	ADP
ftr-432	183	32	an	an	DET
ftr-432	183	33	item	item	NOUN
ftr-432	183	34	,	,	PUNCT
ftr-432	183	35	even	even	ADV
ftr-432	183	36	if	if	SCONJ
ftr-432	183	37	such	such	ADJ
ftr-432	183	38	possession	possession	NOUN
ftr-432	183	39	does	do	AUX
ftr-432	183	40	not	not	PART
ftr-432	183	41	amount	amount	VERB
ftr-432	183	42	to	to	ADP
ftr-432	183	43	ownership	ownership	NOUN
ftr-432	183	44	,	,	PUNCT
ftr-432	183	45	22	22	NUM
ftr-432	183	46	-items	-item	NOUN
ftr-432	183	47	available	available	ADJ
ftr-432	183	48	to	to	ADP
ftr-432	183	49	the	the	DET
ftr-432	183	50	taxpayer	taxpayer	NOUN
ftr-432	183	51	,	,	PUNCT
ftr-432	183	52	"	"	PUNCT
ftr-432	183	53	'	'	PUNCT
ftr-432	183	54	within	within	ADP
ftr-432	183	55	[	[	X
ftr-432	183	56	her	she	PRON
ftr-432	183	57	]	]	PUNCT
ftr-432	183	58	reach	reach	VERB
ftr-432	183	59	to	to	PART
ftr-432	183	60	enjoy	enjoy	VERB
ftr-432	183	61	,	,	PUNCT
ftr-432	183	62	'	'	PUNCT
ftr-432	183	63	,	,	PUNCT
ftr-432	183	64	23	23	NUM
ftr-432	183	65	-"any	-"any	NUM
ftr-432	183	66	beneficial	beneficial	ADJ
ftr-432	183	67	interest	interest	NOUN
ftr-432	183	68	,	,	PUNCT
ftr-432	183	69	as	as	SCONJ
ftr-432	183	70	opposed	oppose	VERB
ftr-432	183	71	to	to	ADP
ftr-432	183	72	'	'	PUNCT
ftr-432	183	73	bare	bare	ADJ
ftr-432	183	74	legal	legal	ADJ
ftr-432	183	75	title	title	NOUN
ftr-432	183	76	,	,	PUNCT
ftr-432	183	77	'	'	PUNCT
ftr-432	183	78	in	in	ADP
ftr-432	183	79	the	the	DET
ftr-432	183	80	[	[	X
ftr-432	183	81	asset	asset	NOUN
ftr-432	183	82	]	]	PUNCT
ftr-432	183	83	at	at	ADP
ftr-432	183	84	issue	issue	NOUN
ftr-432	183	85	,	,	PUNCT
ftr-432	183	86	'	'	PUNCT
ftr-432	183	87	-"a	-"a	NOUN
ftr-432	183	88	valuable	valuable	ADJ
ftr-432	183	89	,	,	PUNCT
ftr-432	183	90	transferable	transferable	ADJ
ftr-432	183	91	,	,	PUNCT
ftr-432	183	92	legally	legally	ADV
ftr-432	183	93	protected	protect	VERB
ftr-432	183	94	right	right	ADV
ftr-432	183	95	to	to	ADP
ftr-432	183	96	the	the	DET
ftr-432	183	97	property	property	NOUN
ftr-432	183	98	at	at	ADP
ftr-432	183	99	issue,"2	issue,"2	ADJ
ftr-432	183	100	5	5	NUM
ftr-432	183	101	-"rights	-"right	NOUN
ftr-432	183	102	or	or	CCONJ
ftr-432	183	103	interests	interest	NOUN
ftr-432	183	104	that	that	PRON
ftr-432	183	105	have	have	VERB
ftr-432	183	106	pecuniary	pecuniary	ADJ
ftr-432	183	107	value	value	NOUN
ftr-432	183	108	and	and	CCONJ
ftr-432	183	109	are	be	AUX
ftr-432	183	110	transferable	transferable	ADJ
ftr-432	183	111	,	,	PUNCT
ftr-432	183	112	26	26	NUM
ftr-432	183	113	and	and	CCONJ
ftr-432	183	114	-more	-more	ADJ
ftr-432	183	115	than	than	ADP
ftr-432	183	116	a	a	DET
ftr-432	183	117	mere	mere	ADJ
ftr-432	183	118	expectancy	expectancy	NOUN
ftr-432	183	119	,	,	PUNCT
ftr-432	183	120	even	even	ADV
ftr-432	183	121	if	if	SCONJ
ftr-432	183	122	valuable	valuable	ADJ
ftr-432	183	123	and	and	CCONJ
ftr-432	183	124	transferable.27	transferable.27	PROPN
ftr-432	183	125	18	18	NUM
ftr-432	183	126	.	.	NOUN
ftr-432	183	127	528	528	NUM
ftr-432	183	128	u.s	u.s	PROPN
ftr-432	183	129	.	.	PROPN
ftr-432	183	130	at	at	ADP
ftr-432	183	131	60	60	NUM
ftr-432	183	132	.	.	PUNCT
ftr-432	184	1	19	19	NUM
ftr-432	184	2	.	.	PUNCT
ftr-432	185	1	i	i	PRON
ftr-432	185	2	d.	d.	PROPN
ftr-432	185	3	at	at	ADP
ftr-432	185	4	61	61	NUM
ftr-432	185	5	.	.	PUNCT
ftr-432	185	6	20	20	NUM
ftr-432	185	7	.	.	PUNCT
ftr-432	186	1	i	i	PRON
ftr-432	186	2	d.	d.	PROPN
ftr-432	186	3	(	(	PUNCT
ftr-432	186	4	alteration	alteration	NOUN
ftr-432	186	5	in	in	ADP
ftr-432	186	6	original	original	ADJ
ftr-432	186	7	)	)	PUNCT
ftr-432	186	8	.	.	PUNCT
ftr-432	187	1	21	21	NUM
ftr-432	187	2	.	.	PUNCT
ftr-432	188	1	i	i	PRON
ftr-432	188	2	d.	d.	PROPN
ftr-432	188	3	at	at	ADP
ftr-432	188	4	56	56	NUM
ftr-432	188	5	(	(	PUNCT
ftr-432	188	6	quoting	quote	VERB
ftr-432	188	7	jewett	jewett	PROPN
ftr-432	188	8	v.	v.	PROPN
ftr-432	188	9	commissioner	commissioner	PROPN
ftr-432	188	10	,	,	PUNCT
ftr-432	188	11	455	455	NUM
ftr-432	188	12	u.s	u.s	PROPN
ftr-432	188	13	.	.	PROPN
ftr-432	188	14	305,309	305,309	NUM
ftr-432	188	15	(	(	PUNCT
ftr-432	188	16	1982	1982	NUM
ftr-432	188	17	)	)	PUNCT
ftr-432	188	18	(	(	PUNCT
ftr-432	188	19	quoting	quote	VERB
ftr-432	188	20	1932	1932	NUM
ftr-432	188	21	legislative	legislative	ADJ
ftr-432	188	22	history	history	NOUN
ftr-432	188	23	)	)	PUNCT
ftr-432	188	24	)	)	PUNCT
ftr-432	188	25	.	.	PUNCT
ftr-432	189	1	22	22	NUM
ftr-432	189	2	.	.	PUNCT
ftr-432	190	1	see	see	VERB
ftr-432	190	2	i	i	PRON
ftr-432	190	3	d.	d.	PROPN
ftr-432	190	4	at	at	ADP
ftr-432	190	5	58	58	NUM
ftr-432	190	6	;	;	PUNCT
ftr-432	190	7	see	see	VERB
ftr-432	190	8	also	also	ADV
ftr-432	190	9	united	united	PROPN
ftr-432	190	10	states	states	PROPN
ftr-432	190	11	v.	v.	ADP
ftr-432	190	12	national	national	PROPN
ftr-432	190	13	bank	bank	PROPN
ftr-432	190	14	of	of	ADP
ftr-432	190	15	commerce	commerce	PROPN
ftr-432	190	16	,	,	PUNCT
ftr-432	190	17	472	472	NUM
ftr-432	190	18	u.s	u.s	PROPN
ftr-432	190	19	.	.	PROPN
ftr-432	190	20	713	713	NUM
ftr-432	190	21	,	,	PUNCT
ftr-432	190	22	723	723	NUM
ftr-432	190	23	-	-	SYM
ftr-432	190	24	27	27	NUM
ftr-432	190	25	(	(	PUNCT
ftr-432	190	26	1985	1985	NUM
ftr-432	190	27	)	)	PUNCT
ftr-432	190	28	(	(	PUNCT
ftr-432	190	29	holding	hold	VERB
ftr-432	190	30	that	that	SCONJ
ftr-432	190	31	the	the	DET
ftr-432	190	32	right	right	NOUN
ftr-432	190	33	to	to	PART
ftr-432	190	34	withdraw	withdraw	VERB
ftr-432	190	35	money	money	NOUN
ftr-432	190	36	from	from	ADP
ftr-432	190	37	a	a	DET
ftr-432	190	38	joint	joint	ADJ
ftr-432	190	39	bank	bank	NOUN
ftr-432	190	40	account	account	NOUN
ftr-432	190	41	is	be	AUX
ftr-432	190	42	a	a	DET
ftr-432	190	43	§	§	PROPN
ftr-432	190	44	6321	6321	NUM
ftr-432	190	45	property	property	NOUN
ftr-432	190	46	right	right	ADV
ftr-432	190	47	even	even	ADV
ftr-432	190	48	though	though	SCONJ
ftr-432	190	49	it	it	PRON
ftr-432	190	50	was	be	AUX
ftr-432	190	51	not	not	PART
ftr-432	190	52	established	establish	VERB
ftr-432	190	53	that	that	SCONJ
ftr-432	190	54	it	it	PRON
ftr-432	190	55	was	be	AUX
ftr-432	190	56	the	the	DET
ftr-432	190	57	taxpayer	taxpayer	NOUN
ftr-432	190	58	(	(	PUNCT
ftr-432	190	59	as	as	SCONJ
ftr-432	190	60	opposed	oppose	VERB
ftr-432	190	61	to	to	ADP
ftr-432	190	62	his	his	PRON
ftr-432	190	63	codepositors	codepositor	NOUN
ftr-432	190	64	)	)	PUNCT
ftr-432	190	65	who	who	PRON
ftr-432	190	66	owned	own	VERB
ftr-432	190	67	the	the	DET
ftr-432	190	68	money	money	NOUN
ftr-432	190	69	in	in	ADP
ftr-432	190	70	the	the	DET
ftr-432	190	71	account	account	NOUN
ftr-432	190	72	)	)	PUNCT
ftr-432	190	73	.	.	PUNCT
ftr-432	191	1	23	23	NUM
ftr-432	191	2	.	.	X
ftr-432	191	3	528	528	NUM
ftr-432	191	4	u.s	u.s	AUX
ftr-432	191	5	.	.	PROPN
ftr-432	191	6	at	at	ADP
ftr-432	191	7	59	59	NUM
ftr-432	191	8	(	(	PUNCT
ftr-432	191	9	quoting	quote	VERB
ftr-432	191	10	bess	bess	PROPN
ftr-432	191	11	v.	v.	PROPN
ftr-432	191	12	united	united	PROPN
ftr-432	191	13	states	states	PROPN
ftr-432	191	14	,	,	PUNCT
ftr-432	191	15	357	357	NUM
ftr-432	191	16	u.s	u.s	PROPN
ftr-432	191	17	.	.	PROPN
ftr-432	191	18	51	51	NUM
ftr-432	191	19	,	,	PUNCT
ftr-432	191	20	56	56	NUM
ftr-432	191	21	(	(	PUNCT
ftr-432	191	22	1958	1958	NUM
ftr-432	191	23	)	)	PUNCT
ftr-432	191	24	)	)	PUNCT
ftr-432	191	25	.	.	PUNCT
ftr-432	192	1	24	24	NUM
ftr-432	192	2	.	.	PUNCT
ftr-432	193	1	i	i	PRON
ftr-432	193	2	d.	d.	PROPN
ftr-432	193	3	at	at	ADP
ftr-432	193	4	59	59	NUM
ftr-432	193	5	n.6	n.6	NOUN
ftr-432	193	6	(	(	PUNCT
ftr-432	193	7	quoting	quote	VERB
ftr-432	193	8	aquilino	aquilino	PROPN
ftr-432	193	9	v.	v.	ADP
ftr-432	193	10	united	united	PROPN
ftr-432	193	11	states	states	PROPN
ftr-432	193	12	,	,	PUNCT
ftr-432	193	13	363	363	NUM
ftr-432	193	14	u.s	u.s	PROPN
ftr-432	193	15	.	.	PROPN
ftr-432	193	16	509	509	NUM
ftr-432	193	17	,	,	PUNCT
ftr-432	193	18	515	515	NUM
ftr-432	193	19	-	-	SYM
ftr-432	193	20	16	16	NUM
ftr-432	193	21	(	(	PUNCT
ftr-432	193	22	1960	1960	NUM
ftr-432	193	23	)	)	PUNCT
ftr-432	193	24	)	)	PUNCT
ftr-432	193	25	.	.	PUNCT
ftr-432	194	1	25	25	NUM
ftr-432	194	2	.	.	PUNCT
ftr-432	195	1	i	i	PRON
ftr-432	195	2	d.	d.	PROPN
ftr-432	195	3	at	at	ADP
ftr-432	195	4	60	60	NUM
ftr-432	195	5	(	(	PUNCT
ftr-432	195	6	citing	cite	VERB
ftr-432	195	7	drye	drye	PROPN
ftr-432	195	8	family	family	PROPN
ftr-432	195	9	1995	1995	NUM
ftr-432	195	10	trust	trust	PROPN
ftr-432	195	11	v.	v.	ADP
ftr-432	195	12	united	united	PROPN
ftr-432	195	13	states	states	PROPN
ftr-432	195	14	,	,	PUNCT
ftr-432	195	15	152	152	NUM
ftr-432	195	16	f.3d	f.3d	NUM
ftr-432	195	17	892	892	NUM
ftr-432	195	18	,	,	PUNCT
ftr-432	195	19	895	895	NUM
ftr-432	195	20	(	(	PUNCT
ftr-432	195	21	8th	8th	ADJ
ftr-432	195	22	cir	cir	NOUN
ftr-432	195	23	.	.	PUNCT
ftr-432	195	24	1998	1998	NUM
ftr-432	195	25	)	)	PUNCT
ftr-432	195	26	)	)	PUNCT
ftr-432	195	27	.	.	PUNCT
ftr-432	196	1	26	26	NUM
ftr-432	196	2	.	.	PUNCT
ftr-432	197	1	i	i	PRON
ftr-432	197	2	d.	d.	PROPN
ftr-432	197	3	(	(	PUNCT
ftr-432	197	4	quoting	quote	VERB
ftr-432	197	5	drye	drye	PROPN
ftr-432	197	6	family	family	PROPN
ftr-432	197	7	1995	1995	NUM
ftr-432	197	8	trust	trust	NOUN
ftr-432	197	9	,	,	PUNCT
ftr-432	197	10	152	152	NUM
ftr-432	197	11	f.3d	f.3d	NUM
ftr-432	197	12	at	at	ADP
ftr-432	197	13	895	895	NUM
ftr-432	197	14	)	)	PUNCT
ftr-432	197	15	.	.	PUNCT
ftr-432	198	1	27	27	NUM
ftr-432	198	2	.	.	PUNCT
ftr-432	199	1	see	see	VERB
ftr-432	199	2	i	i	PRON
ftr-432	199	3	d.	d.	PROPN
ftr-432	199	4	at	at	ADP
ftr-432	199	5	60	60	NUM
ftr-432	199	6	n.7	n.7	X
ftr-432	199	7	(	(	PUNCT
ftr-432	199	8	commenting	comment	VERB
ftr-432	199	9	on	on	ADP
ftr-432	199	10	drye	drye	PROPN
ftr-432	199	11	family	family	PROPN
ftr-432	199	12	1995	1995	NUM
ftr-432	199	13	trust	trust	PROPN
ftr-432	199	14	)	)	PUNCT
ftr-432	199	15	.	.	PUNCT
ftr-432	200	1	[	[	X
ftr-432	200	2	-vol	-vol	X
ftr-432	200	3	.	.	NOUN
ftr-432	200	4	5:6	5:6	NUM
ftr-432	200	5	the	the	DET
ftr-432	200	6	good	good	NOUN
ftr-432	200	7	,	,	PUNCT
ftr-432	200	8	the	the	DET
ftr-432	200	9	bad	bad	ADJ
ftr-432	200	10	,	,	PUNCT
ftr-432	200	11	and	and	CCONJ
ftr-432	200	12	the	the	DET
ftr-432	200	13	ugly	ugly	ADJ
ftr-432	200	14	it	it	PRON
ftr-432	200	15	should	should	AUX
ftr-432	200	16	be	be	AUX
ftr-432	200	17	emphasized	emphasize	VERB
ftr-432	200	18	,	,	PUNCT
ftr-432	200	19	however	however	ADV
ftr-432	200	20	,	,	PUNCT
ftr-432	200	21	that	that	SCONJ
ftr-432	200	22	the	the	DET
ftr-432	200	23	court	court	NOUN
ftr-432	200	24	embraced	embrace	VERB
ftr-432	200	25	none	none	NOUN
ftr-432	200	26	of	of	ADP
ftr-432	200	27	these	these	DET
ftr-432	200	28	formulations	formulation	NOUN
ftr-432	200	29	absolutely	absolutely	ADV
ftr-432	200	30	.	.	PUNCT
ftr-432	201	1	none	none	NOUN
ftr-432	201	2	is	be	AUX
ftr-432	201	3	intended	intend	VERB
ftr-432	201	4	as	as	ADP
ftr-432	201	5	a	a	DET
ftr-432	201	6	litmus	litmus	NOUN
ftr-432	201	7	test	test	NOUN
ftr-432	201	8	or	or	CCONJ
ftr-432	201	9	a	a	DET
ftr-432	201	10	hard	hard	ADV
ftr-432	201	11	-	-	PUNCT
ftr-432	201	12	andfast	andfast	VERB
ftr-432	201	13	rule	rule	NOUN
ftr-432	201	14	.	.	PUNCT
ftr-432	202	1	for	for	ADP
ftr-432	202	2	example	example	NOUN
ftr-432	202	3	,	,	PUNCT
ftr-432	202	4	several	several	ADJ
ftr-432	202	5	of	of	ADP
ftr-432	202	6	the	the	DET
ftr-432	202	7	formulations	formulation	NOUN
ftr-432	202	8	include	include	VERB
ftr-432	202	9	the	the	DET
ftr-432	202	10	transferability	transferability	NOUN
ftr-432	202	11	of	of	ADP
ftr-432	202	12	the	the	DET
ftr-432	202	13	asset	asset	NOUN
ftr-432	202	14	or	or	CCONJ
ftr-432	202	15	interest	interest	NOUN
ftr-432	202	16	.	.	PUNCT
ftr-432	203	1	yet	yet	CCONJ
ftr-432	203	2	the	the	DET
ftr-432	203	3	court	court	NOUN
ftr-432	203	4	cautioned	caution	VERB
ftr-432	203	5	:	:	PUNCT
ftr-432	203	6	"	"	PUNCT
ftr-432	203	7	[	[	X
ftr-432	203	8	w]e	w]e	NOUN
ftr-432	203	9	do	do	AUX
ftr-432	203	10	not	not	PART
ftr-432	203	11	mean	mean	VERB
ftr-432	203	12	to	to	PART
ftr-432	203	13	suggest	suggest	VERB
ftr-432	203	14	that	that	SCONJ
ftr-432	203	15	transferability	transferability	NOUN
ftr-432	203	16	is	be	AUX
ftr-432	203	17	essential	essential	ADJ
ftr-432	203	18	to	to	ADP
ftr-432	203	19	the	the	DET
ftr-432	203	20	existence	existence	NOUN
ftr-432	203	21	of	of	ADP
ftr-432	203	22	'	'	PUNCT
ftr-432	203	23	property	property	NOUN
ftr-432	203	24	'	'	PUNCT
ftr-432	203	25	or	or	CCONJ
ftr-432	203	26	'	'	PUNCT
ftr-432	203	27	rights	right	NOUN
ftr-432	203	28	to	to	ADP
ftr-432	203	29	property	property	NOUN
ftr-432	203	30	'	'	PUNCT
ftr-432	203	31	under	under	ADP
ftr-432	203	32	[	[	X
ftr-432	203	33	§	§	PROPN
ftr-432	203	34	6321]."'2s	6321]."'2s	NUM
ftr-432	203	35	other	other	ADJ
ftr-432	203	36	inclusions	inclusion	NOUN
ftr-432	203	37	in	in	ADP
ftr-432	203	38	the	the	DET
ftr-432	203	39	formulations	formulation	NOUN
ftr-432	203	40	also	also	ADV
ftr-432	203	41	may	may	AUX
ftr-432	203	42	require	require	VERB
ftr-432	203	43	refinement	refinement	NOUN
ftr-432	203	44	.	.	PUNCT
ftr-432	204	1	for	for	ADP
ftr-432	204	2	instance	instance	NOUN
ftr-432	204	3	,	,	PUNCT
ftr-432	204	4	it	it	PRON
ftr-432	204	5	may	may	AUX
ftr-432	204	6	be	be	AUX
ftr-432	204	7	too	too	ADV
ftr-432	204	8	confining	confine	VERB
ftr-432	204	9	to	to	PART
ftr-432	204	10	say	say	VERB
ftr-432	204	11	that	that	SCONJ
ftr-432	204	12	expectancies	expectancy	NOUN
ftr-432	204	13	can	can	AUX
ftr-432	204	14	never	never	ADV
ftr-432	204	15	be	be	AUX
ftr-432	204	16	property	property	NOUN
ftr-432	204	17	for	for	ADP
ftr-432	204	18	section	section	NOUN
ftr-432	204	19	6321	6321	NUM
ftr-432	204	20	purposes	purpose	NOUN
ftr-432	204	21	.	.	PUNCT
ftr-432	205	1	a	a	DET
ftr-432	205	2	non	non	ADJ
ftr-432	205	3	-	-	ADJ
ftr-432	205	4	tax	tax	ADJ
ftr-432	205	5	case	case	NOUN
ftr-432	205	6	9	9	NUM
ftr-432	205	7	decided	decide	VERB
ftr-432	205	8	less	less	ADJ
ftr-432	205	9	than	than	ADP
ftr-432	205	10	two	two	NUM
ftr-432	205	11	months	month	NOUN
ftr-432	205	12	after	after	SCONJ
ftr-432	205	13	drye	drye	PROPN
ftr-432	205	14	is	be	AUX
ftr-432	205	15	suggestive	suggestive	ADJ
ftr-432	205	16	.	.	PUNCT
ftr-432	206	1	rubylien	rubylien	NOUN
ftr-432	206	2	badouh	badouh	NOUN
ftr-432	206	3	executed	execute	VERB
ftr-432	206	4	a	a	DET
ftr-432	206	5	will	will	NOUN
ftr-432	206	6	in	in	ADP
ftr-432	206	7	1990	1990	NUM
ftr-432	206	8	bequeathing	bequeath	VERB
ftr-432	206	9	her	her	PRON
ftr-432	206	10	home	home	NOUN
ftr-432	206	11	to	to	ADP
ftr-432	206	12	her	her	PRON
ftr-432	206	13	daughter	daughter	NOUN
ftr-432	206	14	,	,	PUNCT
ftr-432	206	15	elaine	elaine	PROPN
ftr-432	206	16	.	.	PUNCT
ftr-432	207	1	in	in	ADP
ftr-432	207	2	1992	1992	NUM
ftr-432	207	3	,	,	PUNCT
ftr-432	207	4	elaine	elaine	PROPN
ftr-432	207	5	's	's	PART
ftr-432	207	6	brother	brother	PROPN
ftr-432	207	7	edward	edward	PROPN
ftr-432	207	8	obtained	obtain	VERB
ftr-432	207	9	a	a	DET
ftr-432	207	10	$	$	SYM
ftr-432	207	11	150,000	150,000	NUM
ftr-432	207	12	judgement	judgement	NOUN
ftr-432	207	13	against	against	ADP
ftr-432	207	14	her	she	PRON
ftr-432	207	15	.	.	PUNCT
ftr-432	208	1	in	in	ADP
ftr-432	208	2	1994	1994	NUM
ftr-432	208	3	,	,	PUNCT
ftr-432	208	4	elaine	elaine	PROPN
ftr-432	208	5	executed	execute	VERB
ftr-432	208	6	a	a	DET
ftr-432	208	7	promissory	promissory	ADJ
ftr-432	208	8	note	note	NOUN
ftr-432	208	9	in	in	ADP
ftr-432	208	10	favor	favor	NOUN
ftr-432	208	11	of	of	ADP
ftr-432	208	12	her	her	PRON
ftr-432	208	13	attorney	attorney	NOUN
ftr-432	208	14	for	for	ADP
ftr-432	208	15	legal	legal	ADJ
ftr-432	208	16	services	service	NOUN
ftr-432	208	17	he	he	PRON
ftr-432	208	18	rendered	render	VERB
ftr-432	208	19	to	to	ADP
ftr-432	208	20	her	she	PRON
ftr-432	208	21	in	in	ADP
ftr-432	208	22	an	an	DET
ftr-432	208	23	unrelated	unrelated	ADJ
ftr-432	208	24	matter	matter	NOUN
ftr-432	208	25	.	.	PUNCT
ftr-432	209	1	elaine	elaine	PROPN
ftr-432	209	2	secured	secure	VERB
ftr-432	209	3	that	that	DET
ftr-432	209	4	note	note	NOUN
ftr-432	209	5	by	by	ADP
ftr-432	209	6	a	a	DET
ftr-432	209	7	deed	deed	NOUN
ftr-432	209	8	of	of	ADP
ftr-432	209	9	trust	trust	NOUN
ftr-432	209	10	pledging	pledge	VERB
ftr-432	209	11	her	her	PRON
ftr-432	209	12	expectancy	expectancy	NOUN
ftr-432	209	13	in	in	ADP
ftr-432	209	14	her	her	PRON
ftr-432	209	15	mother	mother	NOUN
ftr-432	209	16	's	's	PART
ftr-432	209	17	home	home	NOUN
ftr-432	209	18	.	.	PUNCT
ftr-432	210	1	the	the	DET
ftr-432	210	2	attorney	attorney	NOUN
ftr-432	210	3	filed	file	VERB
ftr-432	210	4	the	the	DET
ftr-432	210	5	deed	deed	NOUN
ftr-432	210	6	of	of	ADP
ftr-432	210	7	trust	trust	NOUN
ftr-432	210	8	in	in	ADP
ftr-432	210	9	the	the	DET
ftr-432	210	10	county	county	NOUN
ftr-432	210	11	records	record	NOUN
ftr-432	210	12	.	.	PUNCT
ftr-432	211	1	in	in	ADP
ftr-432	211	2	1996	1996	NUM
ftr-432	211	3	,	,	PUNCT
ftr-432	211	4	rubylien	rubylien	NOUN
ftr-432	211	5	died	die	VERB
ftr-432	211	6	,	,	PUNCT
ftr-432	211	7	and	and	CCONJ
ftr-432	211	8	her	her	PRON
ftr-432	211	9	will	will	AUX
ftr-432	211	10	was	be	AUX
ftr-432	211	11	filed	file	VERB
ftr-432	211	12	for	for	ADP
ftr-432	211	13	probate	probate	NOUN
ftr-432	211	14	.	.	PUNCT
ftr-432	212	1	edward	edward	PROPN
ftr-432	212	2	applied	apply	VERB
ftr-432	212	3	for	for	ADP
ftr-432	212	4	a	a	DET
ftr-432	212	5	turnover	turnover	NOUN
ftr-432	212	6	order	order	NOUN
ftr-432	212	7	to	to	PART
ftr-432	212	8	satisfy	satisfy	VERB
ftr-432	212	9	his	his	PRON
ftr-432	212	10	judgement	judgement	NOUN
ftr-432	212	11	against	against	ADP
ftr-432	212	12	elaine	elaine	PROPN
ftr-432	212	13	's	's	PART
ftr-432	212	14	interest	interest	NOUN
ftr-432	212	15	in	in	ADP
ftr-432	212	16	rubylien	rubylien	NOUN
ftr-432	212	17	's	's	PART
ftr-432	212	18	estate	estate	NOUN
ftr-432	212	19	,	,	PUNCT
ftr-432	212	20	whereupon	whereupon	ADV
ftr-432	212	21	elaine	elaine	PROPN
ftr-432	212	22	filed	file	VERB
ftr-432	212	23	a	a	DET
ftr-432	212	24	disclaimer	disclaimer	NOUN
ftr-432	212	25	of	of	ADP
ftr-432	212	26	her	her	PRON
ftr-432	212	27	interest	interest	NOUN
ftr-432	212	28	in	in	ADP
ftr-432	212	29	the	the	DET
ftr-432	212	30	estate	estate	NOUN
ftr-432	212	31	.	.	PUNCT
ftr-432	213	1	the	the	DET
ftr-432	213	2	attorney	attorney	NOUN
ftr-432	213	3	(	(	PUNCT
ftr-432	213	4	who	who	PRON
ftr-432	213	5	still	still	ADV
ftr-432	213	6	had	have	AUX
ftr-432	213	7	n't	not	PART
ftr-432	213	8	been	be	AUX
ftr-432	213	9	paid	pay	VERB
ftr-432	213	10	by	by	ADP
ftr-432	213	11	elaine	elaine	PROPN
ftr-432	213	12	)	)	PUNCT
ftr-432	213	13	intervened	intervene	VERB
ftr-432	213	14	in	in	ADP
ftr-432	213	15	the	the	DET
ftr-432	213	16	probate	probate	NOUN
ftr-432	213	17	proceedings	proceeding	NOUN
ftr-432	213	18	to	to	PART
ftr-432	213	19	assert	assert	VERB
ftr-432	213	20	his	his	PRON
ftr-432	213	21	lien	lien	NOUN
ftr-432	213	22	claims	claim	NOUN
ftr-432	213	23	against	against	ADP
ftr-432	213	24	elaine	elaine	PROPN
ftr-432	213	25	's	's	PART
ftr-432	213	26	interest	interest	NOUN
ftr-432	213	27	in	in	ADP
ftr-432	213	28	the	the	DET
ftr-432	213	29	estate	estate	NOUN
ftr-432	213	30	.	.	PUNCT
ftr-432	214	1	the	the	DET
ftr-432	214	2	texas	texas	PROPN
ftr-432	214	3	supreme	supreme	PROPN
ftr-432	214	4	court	court	PROPN
ftr-432	214	5	held	hold	VERB
ftr-432	214	6	the	the	DET
ftr-432	214	7	disclaimer	disclaimer	NOUN
ftr-432	214	8	invalid	invalid	NOUN
ftr-432	214	9	since	since	ADV
ftr-432	214	10	,	,	PUNCT
ftr-432	214	11	by	by	ADP
ftr-432	214	12	pledging	pledge	VERB
ftr-432	214	13	the	the	DET
ftr-432	214	14	expectancy	expectancy	NOUN
ftr-432	214	15	as	as	ADP
ftr-432	214	16	security	security	NOUN
ftr-432	214	17	for	for	ADP
ftr-432	214	18	the	the	DET
ftr-432	214	19	deed	deed	NOUN
ftr-432	214	20	of	of	ADP
ftr-432	214	21	trust	trust	NOUN
ftr-432	214	22	,	,	PUNCT
ftr-432	214	23	elaine	elaine	PROPN
ftr-432	214	24	had	have	AUX
ftr-432	214	25	exercised	exercise	VERB
ftr-432	214	26	dominion	dominion	NOUN
ftr-432	214	27	and	and	CCONJ
ftr-432	214	28	control	control	NOUN
ftr-432	214	29	over	over	ADP
ftr-432	214	30	her	her	PRON
ftr-432	214	31	expectancyin	expectancyin	NOUN
ftr-432	214	32	the	the	DET
ftr-432	214	33	house	house	NOUN
ftr-432	214	34	prior	prior	ADV
ftr-432	214	35	to	to	ADP
ftr-432	214	36	making	make	VERB
ftr-432	214	37	the	the	DET
ftr-432	214	38	disclaimer.3	disclaimer.3	NOUN
ftr-432	214	39	"	"	PUNCT
ftr-432	214	40	when	when	SCONJ
ftr-432	214	41	an	an	DET
ftr-432	214	42	expectancy	expectancy	NOUN
ftr-432	214	43	is	be	AUX
ftr-432	214	44	treated	treat	VERB
ftr-432	214	45	as	as	ADP
ftr-432	214	46	having	have	VERB
ftr-432	214	47	the	the	DET
ftr-432	214	48	significance	significance	NOUN
ftr-432	214	49	and	and	CCONJ
ftr-432	214	50	substance	substance	NOUN
ftr-432	214	51	that	that	SCONJ
ftr-432	214	52	it	it	PRON
ftr-432	214	53	was	be	AUX
ftr-432	214	54	accorded	accord	VERB
ftr-432	214	55	by	by	ADP
ftr-432	214	56	the	the	DET
ftr-432	214	57	actors	actor	NOUN
ftr-432	214	58	in	in	ADP
ftr-432	214	59	this	this	DET
ftr-432	214	60	texas	texas	PROPN
ftr-432	214	61	case	case	NOUN
ftr-432	214	62	,	,	PUNCT
ftr-432	214	63	it	it	PRON
ftr-432	214	64	probably	probably	ADV
ftr-432	214	65	should	should	AUX
ftr-432	214	66	be	be	AUX
ftr-432	214	67	seen	see	VERB
ftr-432	214	68	as	as	ADP
ftr-432	214	69	rising	rise	VERB
ftr-432	214	70	to	to	ADP
ftr-432	214	71	the	the	DET
ftr-432	214	72	level	level	NOUN
ftr-432	214	73	of	of	ADP
ftr-432	214	74	being	be	AUX
ftr-432	214	75	a	a	DET
ftr-432	214	76	property	property	NOUN
ftr-432	214	77	right,3	right,3	NOUN
ftr-432	214	78	particularly	particularly	ADV
ftr-432	214	79	since	since	ADV
ftr-432	214	80	,	,	PUNCT
ftr-432	214	81	as	as	SCONJ
ftr-432	214	82	we	we	PRON
ftr-432	214	83	have	have	AUX
ftr-432	214	84	seen	see	VERB
ftr-432	214	85	,	,	PUNCT
ftr-432	214	86	both	both	CCONJ
ftr-432	214	87	drye	drye	NOUN
ftr-432	214	88	and	and	CCONJ
ftr-432	214	89	prior	prior	ADJ
ftr-432	214	90	supreme	supreme	PROPN
ftr-432	214	91	court	court	PROPN
ftr-432	214	92	cases	case	NOUN
ftr-432	214	93	have	have	AUX
ftr-432	214	94	emphasized	emphasize	VERB
ftr-432	214	95	the	the	DET
ftr-432	214	96	extremely	extremely	ADV
ftr-432	214	97	broad	broad	ADJ
ftr-432	214	98	reach	reach	NOUN
ftr-432	214	99	of	of	ADP
ftr-432	214	100	section	section	NOUN
ftr-432	214	101	6321.32	6321.32	NUM
ftr-432	214	102	28	28	NUM
ftr-432	214	103	.	.	PUNCT
ftr-432	215	1	i	i	PRON
ftr-432	215	2	d.	d.	PROPN
ftr-432	215	3	at	at	ADP
ftr-432	215	4	60	60	NUM
ftr-432	215	5	n.7	n.7	X
ftr-432	215	6	.	.	PROPN
ftr-432	216	1	29	29	NUM
ftr-432	216	2	.	.	X
ftr-432	217	1	badouh	badouh	PROPN
ftr-432	217	2	v.	v.	PROPN
ftr-432	217	3	hale	hale	PROPN
ftr-432	217	4	,	,	PUNCT
ftr-432	217	5	22	22	NUM
ftr-432	217	6	s.w.3d	s.w.3d	NUM
ftr-432	217	7	392	392	NUM
ftr-432	217	8	(	(	PUNCT
ftr-432	217	9	tex	tex	PROPN
ftr-432	217	10	.	.	PROPN
ftr-432	217	11	2000	2000	NUM
ftr-432	217	12	)	)	PUNCT
ftr-432	217	13	.	.	PUNCT
ftr-432	218	1	30	30	NUM
ftr-432	218	2	.	.	PUNCT
ftr-432	219	1	i	i	PRON
ftr-432	219	2	d.	d.	PROPN
ftr-432	219	3	at	at	ADP
ftr-432	219	4	395	395	NUM
ftr-432	219	5	-	-	SYM
ftr-432	219	6	98	98	NUM
ftr-432	219	7	.	.	PUNCT
ftr-432	220	1	31	31	NUM
ftr-432	220	2	.	.	PUNCT
ftr-432	221	1	see	see	VERB
ftr-432	221	2	fouts	fouts	PROPN
ftr-432	221	3	v.	v.	PROPN
ftr-432	221	4	united	united	PROPN
ftr-432	221	5	states	states	PROPN
ftr-432	221	6	,	,	PUNCT
ftr-432	221	7	197	197	NUM
ftr-432	221	8	f.	f.	PROPN
ftr-432	221	9	supp	supp	PROPN
ftr-432	221	10	.	.	PUNCT
ftr-432	222	1	2d	2d	PROPN
ftr-432	222	2	815	815	NUM
ftr-432	222	3	,	,	PUNCT
ftr-432	222	4	817	817	NUM
ftr-432	222	5	(	(	PUNCT
ftr-432	222	6	w.d	w.d	PROPN
ftr-432	222	7	.	.	PROPN
ftr-432	222	8	mich	mich	PROPN
ftr-432	222	9	.	.	PROPN
ftr-432	222	10	2000	2000	NUM
ftr-432	222	11	)	)	PUNCT
ftr-432	223	1	(	(	PUNCT
ftr-432	223	2	finding	find	VERB
ftr-432	223	3	that	that	SCONJ
ftr-432	223	4	a	a	DET
ftr-432	223	5	taxpayer	taxpayer	NOUN
ftr-432	223	6	had	have	VERB
ftr-432	223	7	"	"	PUNCT
ftr-432	223	8	a	a	DET
ftr-432	223	9	present	present	ADJ
ftr-432	223	10	interest	interest	NOUN
ftr-432	223	11	in	in	ADP
ftr-432	223	12	property	property	NOUN
ftr-432	223	13	,	,	PUNCT
ftr-432	223	14	although	although	SCONJ
ftr-432	223	15	it	it	PRON
ftr-432	223	16	is	be	AUX
ftr-432	223	17	an	an	DET
ftr-432	223	18	expectant	expectant	ADJ
ftr-432	223	19	interest	interest	NOUN
ftr-432	223	20	"	"	PUNCT
ftr-432	223	21	and	and	CCONJ
ftr-432	223	22	holding	hold	VERB
ftr-432	223	23	,	,	PUNCT
ftr-432	223	24	based	base	VERB
ftr-432	223	25	on	on	ADP
ftr-432	223	26	drye	drye	NOUN
ftr-432	223	27	,	,	PUNCT
ftr-432	223	28	that	that	SCONJ
ftr-432	223	29	the	the	DET
ftr-432	223	30	interest	interest	NOUN
ftr-432	223	31	was	be	AUX
ftr-432	223	32	subject	subject	ADJ
ftr-432	223	33	to	to	ADP
ftr-432	223	34	the	the	DET
ftr-432	223	35	federal	federal	ADJ
ftr-432	223	36	tax	tax	NOUN
ftr-432	223	37	lien	lien	PROPN
ftr-432	223	38	)	)	PUNCT
ftr-432	223	39	.	.	PUNCT
ftr-432	224	1	32	32	NUM
ftr-432	224	2	.	.	PUNCT
ftr-432	225	1	see	see	VERB
ftr-432	225	2	text	text	NOUN
ftr-432	225	3	accompanying	accompanying	ADJ
ftr-432	225	4	supra	supra	PROPN
ftr-432	225	5	notes	note	NOUN
ftr-432	225	6	3	3	NUM
ftr-432	225	7	&	&	CCONJ
ftr-432	225	8	17	17	NUM
ftr-432	225	9	.	.	PUNCT
ftr-432	226	1	of	of	ADP
ftr-432	226	2	course	course	NOUN
ftr-432	226	3	,	,	PUNCT
ftr-432	226	4	the	the	DET
ftr-432	226	5	irs	irs	PROPN
ftr-432	226	6	would	would	AUX
ftr-432	226	7	have	have	VERB
ftr-432	226	8	no	no	DET
ftr-432	226	9	greater	great	ADJ
ftr-432	226	10	interest	interest	NOUN
ftr-432	226	11	than	than	ADP
ftr-432	226	12	the	the	DET
ftr-432	226	13	possessor	possessor	NOUN
ftr-432	226	14	of	of	ADP
ftr-432	226	15	the	the	DET
ftr-432	226	16	expectancy	expectancy	NOUN
ftr-432	226	17	had	have	VERB
ftr-432	226	18	.	.	PUNCT
ftr-432	227	1	see	see	VERB
ftr-432	227	2	,	,	PUNCT
ftr-432	227	3	e.g.	e.g.	ADV
ftr-432	227	4	,	,	PUNCT
ftr-432	227	5	united	united	PROPN
ftr-432	227	6	states	states	PROPN
ftr-432	227	7	v.	v.	ADP
ftr-432	227	8	durham	durham	PROPN
ftr-432	227	9	lumber	lumber	PROPN
ftr-432	227	10	co.	co.	PROPN
ftr-432	227	11	,	,	PUNCT
ftr-432	227	12	363	363	NUM
ftr-432	227	13	u.s	u.s	PROPN
ftr-432	227	14	.	.	PROPN
ftr-432	227	15	522	522	NUM
ftr-432	227	16	,	,	PUNCT
ftr-432	227	17	525	525	NUM
ftr-432	227	18	-	-	SYM
ftr-432	227	19	26	26	NUM
ftr-432	227	20	(	(	PUNCT
ftr-432	227	21	1958	1958	NUM
ftr-432	227	22	)	)	PUNCT
ftr-432	227	23	;	;	PUNCT
ftr-432	227	24	boris	boris	PROPN
ftr-432	227	25	i.	i.	PROPN
ftr-432	227	26	bittker	bittker	PROPN
ftr-432	227	27	&	&	CCONJ
ftr-432	227	28	martin	martin	PROPN
ftr-432	227	29	j.	j.	PROPN
ftr-432	227	30	mcmahon	mcmahon	PROPN
ftr-432	227	31	,	,	PUNCT
ftr-432	227	32	jr	jr	PROPN
ftr-432	227	33	.	.	PROPN
ftr-432	227	34	,	,	PUNCT
ftr-432	227	35	federal	federal	ADJ
ftr-432	227	36	income	income	NOUN
ftr-432	227	37	taxation	taxation	NOUN
ftr-432	227	38	of	of	ADP
ftr-432	227	39	individuals	individual	NOUN
ftr-432	227	40	44.5[4][a	44.5[4][a	X
ftr-432	227	41	]	]	X
ftr-432	227	42	(	(	PUNCT
ftr-432	227	43	2d	2d	NUM
ftr-432	227	44	ed	ed	NOUN
ftr-432	227	45	.	.	PROPN
ftr-432	227	46	2001	2001	NUM
ftr-432	227	47	)	)	PUNCT
ftr-432	227	48	(	(	PUNCT
ftr-432	227	49	"	"	PUNCT
ftr-432	227	50	the	the	DET
ftr-432	227	51	tax	tax	NOUN
ftr-432	227	52	collectornot	collectornot	NOUN
ftr-432	227	53	only	only	ADV
ftr-432	227	54	steps	step	NOUN
ftr-432	227	55	into	into	ADP
ftr-432	227	56	the	the	DET
ftr-432	227	57	taxpayer	taxpayer	NOUN
ftr-432	227	58	's	's	PART
ftr-432	227	59	shoes	shoe	NOUN
ftr-432	227	60	but	but	CCONJ
ftr-432	227	61	must	must	AUX
ftr-432	227	62	go	go	VERB
ftr-432	227	63	barefoot	barefoot	ADV
ftr-432	227	64	if	if	SCONJ
ftr-432	227	65	the	the	DET
ftr-432	227	66	shoes	shoe	NOUN
ftr-432	227	67	wear	wear	VERB
ftr-432	227	68	out	out	ADP
ftr-432	227	69	"	"	PUNCT
ftr-432	227	70	)	)	PUNCT
ftr-432	227	71	.	.	PUNCT
ftr-432	228	1	thus	thus	ADV
ftr-432	228	2	,	,	PUNCT
ftr-432	228	3	for	for	ADP
ftr-432	228	4	instance	instance	NOUN
ftr-432	228	5	,	,	PUNCT
ftr-432	228	6	hadelaine	hadelaine	INTJ
ftr-432	228	7	been	be	AUX
ftr-432	228	8	a	a	DET
ftr-432	228	9	tax	tax	NOUN
ftr-432	228	10	debtor	debtor	NOUN
ftr-432	228	11	against	against	ADP
ftr-432	228	12	whom	whom	PRON
ftr-432	228	13	tax	tax	NOUN
ftr-432	228	14	liens	lien	NOUN
ftr-432	228	15	had	have	AUX
ftr-432	228	16	been	be	AUX
ftr-432	228	17	filed	file	VERB
ftr-432	228	18	and	and	CCONJ
ftr-432	228	19	had	have	VERB
ftr-432	228	20	rubylien	rubylien	NOUN
ftr-432	228	21	,	,	PUNCT
ftr-432	228	22	before	before	ADP
ftr-432	228	23	her	her	PRON
ftr-432	228	24	death	death	NOUN
ftr-432	228	25	,	,	PUNCT
ftr-432	228	26	disinherited	disinherit	VERB
ftr-432	228	27	elaine	elaine	PROPN
ftr-432	228	28	,	,	PUNCT
ftr-432	228	29	the	the	DET
ftr-432	228	30	tax	tax	NOUN
ftr-432	228	31	lien	lien	NOUN
ftr-432	228	32	would	would	AUX
ftr-432	228	33	have	have	AUX
ftr-432	228	34	died	die	VERB
ftr-432	228	35	with	with	ADP
ftr-432	228	36	the	the	DET
ftr-432	228	37	expectancy	expectancy	NOUN
ftr-432	228	38	.	.	PUNCT
ftr-432	229	1	an	an	DET
ftr-432	229	2	interesting	interesting	ADJ
ftr-432	229	3	question	question	NOUN
ftr-432	229	4	is	be	AUX
ftr-432	229	5	whether	whether	SCONJ
ftr-432	229	6	more	more	ADJ
ftr-432	229	7	testators	testator	NOUN
ftr-432	229	8	will	will	AUX
ftr-432	229	9	disinherittax	disinherittax	NOUN
ftr-432	229	10	-	-	PUNCT
ftr-432	229	11	delinquent	delinquent	NOUN
ftr-432	229	12	devisees	devisee	NOUN
ftr-432	229	13	and	and	CCONJ
ftr-432	229	14	legatees	legatee	NOUN
ftr-432	229	15	,	,	PUNCT
ftr-432	229	16	since	since	SCONJ
ftr-432	229	17	drye	drye	PROPN
ftr-432	229	18	removes	remove	VERB
ftr-432	229	19	the	the	DET
ftr-432	229	20	disclaimer	disclaimer	ADJ
ftr-432	229	21	technique	technique	NOUN
ftr-432	229	22	.	.	PUNCT
ftr-432	230	1	see	see	VERB
ftr-432	230	2	edward	edward	PROPN
ftr-432	230	3	kessel	kessel	PROPN
ftr-432	230	4	&	&	CCONJ
ftr-432	230	5	steven	steven	PROPN
ftr-432	230	6	r.	r.	PROPN
ftr-432	230	7	klammer	klammer	PROPN
ftr-432	230	8	,	,	PUNCT
ftr-432	230	9	supreme	supreme	PROPN
ftr-432	230	10	court	court	PROPN
ftr-432	230	11	finds	find	VERB
ftr-432	230	12	disclaimer	disclaimer	NOUN
ftr-432	230	13	ineffective	ineffective	ADJ
ftr-432	230	14	to	to	PART
ftr-432	230	15	avoid	avoid	VERB
ftr-432	230	16	federal	federal	ADJ
ftr-432	230	17	tax	tax	NOUN
ftr-432	230	18	lien	lien	NOUN
ftr-432	230	19	,	,	PUNCT
ftr-432	230	20	92	92	NUM
ftr-432	230	21	j.	j.	NOUN
ftr-432	230	22	tax'n	tax'n	PRON
ftr-432	230	23	118	118	NUM
ftr-432	230	24	,	,	PUNCT
ftr-432	230	25	121	121	NUM
ftr-432	230	26	(	(	PUNCT
ftr-432	230	27	2000	2000	NUM
ftr-432	230	28	)	)	PUNCT
ftr-432	230	29	(	(	PUNCT
ftr-432	230	30	"	"	PUNCT
ftr-432	230	31	unfortunately	unfortunately	ADV
ftr-432	230	32	,	,	PUNCT
ftr-432	230	33	most	most	ADJ
ftr-432	230	34	estate	estate	NOUN
ftr-432	230	35	planners	planner	NOUN
ftr-432	230	36	probably	probably	ADV
ftr-432	230	37	have	have	AUX
ftr-432	230	38	not	not	PART
ftr-432	230	39	inquired	inquire	VERB
ftr-432	230	40	into	into	ADP
ftr-432	230	41	the	the	DET
ftr-432	230	42	20021	20021	NUM
ftr-432	230	43	these	these	PRON
ftr-432	230	44	and	and	CCONJ
ftr-432	230	45	other	other	ADJ
ftr-432	230	46	matters	matter	NOUN
ftr-432	230	47	will	will	AUX
ftr-432	230	48	have	have	VERB
ftr-432	230	49	to	to	PART
ftr-432	230	50	be	be	AUX
ftr-432	230	51	handled	handle	VERB
ftr-432	230	52	in	in	ADP
ftr-432	230	53	future	future	ADJ
ftr-432	230	54	cases	case	NOUN
ftr-432	230	55	,	,	PUNCT
ftr-432	230	56	their	their	PRON
ftr-432	230	57	resolution	resolution	NOUN
ftr-432	230	58	to	to	PART
ftr-432	230	59	be	be	AUX
ftr-432	230	60	informed	inform	VERB
ftr-432	230	61	by	by	ADP
ftr-432	230	62	the	the	DET
ftr-432	230	63	particular	particular	ADJ
ftr-432	230	64	facts	fact	NOUN
ftr-432	230	65	of	of	ADP
ftr-432	230	66	those	those	DET
ftr-432	230	67	cases	case	NOUN
ftr-432	230	68	.	.	PUNCT
ftr-432	231	1	thus	thus	ADV
ftr-432	231	2	,	,	PUNCT
ftr-432	231	3	we	we	PRON
ftr-432	231	4	may	may	AUX
ftr-432	231	5	take	take	VERB
ftr-432	231	6	the	the	DET
ftr-432	231	7	stage	stage	NOUN
ftr-432	231	8	two	two	NUM
ftr-432	231	9	remarks	remark	NOUN
ftr-432	231	10	of	of	ADP
ftr-432	231	11	the	the	DET
ftr-432	231	12	drye	drye	PROPN
ftr-432	231	13	court	court	PROPN
ftr-432	231	14	as	as	ADP
ftr-432	231	15	starting	start	VERB
ftr-432	231	16	points	point	NOUN
ftr-432	231	17	,	,	PUNCT
ftr-432	231	18	but	but	CCONJ
ftr-432	231	19	it	it	PRON
ftr-432	231	20	would	would	AUX
ftr-432	231	21	be	be	AUX
ftr-432	231	22	a	a	DET
ftr-432	231	23	mistake	mistake	NOUN
ftr-432	231	24	to	to	PART
ftr-432	231	25	rush	rush	VERB
ftr-432	231	26	to	to	PART
ftr-432	231	27	judgement	judgement	NOUN
ftr-432	231	28	as	as	ADP
ftr-432	231	29	to	to	ADP
ftr-432	231	30	the	the	DET
ftr-432	231	31	eventual	eventual	ADJ
ftr-432	231	32	contours	contours	NOUN
ftr-432	231	33	of	of	ADP
ftr-432	231	34	a	a	DET
ftr-432	231	35	federal	federal	ADJ
ftr-432	231	36	definition	definition	NOUN
ftr-432	231	37	of	of	ADP
ftr-432	231	38	property	property	NOUN
ftr-432	231	39	and	and	CCONJ
ftr-432	231	40	property	property	NOUN
ftr-432	231	41	rights	right	NOUN
ftr-432	231	42	.	.	PUNCT
ftr-432	232	1	3	3	X
ftr-432	232	2	.	.	X
ftr-432	232	3	law	law	NOUN
ftr-432	232	4	governing	govern	VERB
ftr-432	232	5	post	post	ADJ
ftr-432	232	6	-	-	ADJ
ftr-432	232	7	lien	lien	ADJ
ftr-432	232	8	attachment	attachment	NOUN
ftr-432	232	9	issues.-attachment	issues.-attachment	PROPN
ftr-432	232	10	of	of	ADP
ftr-432	232	11	the	the	DET
ftr-432	232	12	federal	federal	ADJ
ftr-432	232	13	tax	tax	NOUN
ftr-432	232	14	lien	lien	NOUN
ftr-432	232	15	is	be	AUX
ftr-432	232	16	by	by	ADP
ftr-432	232	17	no	no	DET
ftr-432	232	18	means	means	NOUN
ftr-432	232	19	the	the	DET
ftr-432	232	20	end	end	NOUN
ftr-432	232	21	of	of	ADP
ftr-432	232	22	the	the	DET
ftr-432	232	23	collection	collection	NOUN
ftr-432	232	24	road	road	NOUN
ftr-432	232	25	.	.	PUNCT
ftr-432	233	1	the	the	DET
ftr-432	233	2	lien	lien	NOUN
ftr-432	233	3	"	"	PUNCT
ftr-432	233	4	is	be	AUX
ftr-432	233	5	not	not	PART
ftr-432	233	6	self	self	NOUN
ftr-432	233	7	-	-	PUNCT
ftr-432	233	8	executing	execute	VERB
ftr-432	233	9	.	.	PUNCT
ftr-432	234	1	affirmative	affirmative	ADJ
ftr-432	234	2	action	action	NOUN
ftr-432	234	3	by	by	ADP
ftr-432	234	4	the	the	DET
ftr-432	234	5	irs	irs	PROPN
ftr-432	234	6	is	be	AUX
ftr-432	234	7	required	require	VERB
ftr-432	234	8	to	to	PART
ftr-432	234	9	enforce	enforce	VERB
ftr-432	234	10	collection	collection	NOUN
ftr-432	234	11	of	of	ADP
ftr-432	234	12	the	the	DET
ftr-432	234	13	unpaid	unpaid	ADJ
ftr-432	234	14	taxes	taxis	NOUN
ftr-432	234	15	.	.	PUNCT
ftr-432	235	1	3	3	NUM
ftr-432	235	2	3	3	NUM
ftr-432	235	3	which	which	DET
ftr-432	235	4	body	body	NOUN
ftr-432	235	5	of	of	ADP
ftr-432	235	6	law	law	NOUN
ftr-432	235	7	will	will	AUX
ftr-432	235	8	govern	govern	VERB
ftr-432	235	9	post	post	ADJ
ftr-432	235	10	-	-	ADJ
ftr-432	235	11	lien	lien	ADJ
ftr-432	235	12	attachment	attachment	NOUN
ftr-432	235	13	matters	matter	NOUN
ftr-432	235	14	?	?	PUNCT
ftr-432	236	1	although	although	SCONJ
ftr-432	236	2	the	the	DET
ftr-432	236	3	relationship	relationship	NOUN
ftr-432	236	4	of	of	ADP
ftr-432	236	5	federal	federal	ADJ
ftr-432	236	6	law	law	NOUN
ftr-432	236	7	and	and	CCONJ
ftr-432	236	8	state	state	NOUN
ftr-432	236	9	law	law	NOUN
ftr-432	236	10	at	at	ADP
ftr-432	236	11	earlier	early	ADJ
ftr-432	236	12	stages	stage	NOUN
ftr-432	236	13	was	be	AUX
ftr-432	236	14	,	,	PUNCT
ftr-432	236	15	before	before	ADP
ftr-432	236	16	drye	drye	PROPN
ftr-432	236	17	,	,	PUNCT
ftr-432	236	18	either	either	CCONJ
ftr-432	236	19	controversial	controversial	ADJ
ftr-432	236	20	or	or	CCONJ
ftr-432	236	21	confused,3	confused,3	VERB
ftr-432	236	22	4	4	NUM
ftr-432	236	23	the	the	DET
ftr-432	236	24	relationship	relationship	NOUN
ftr-432	236	25	between	between	ADP
ftr-432	236	26	these	these	DET
ftr-432	236	27	bodies	body	NOUN
ftr-432	236	28	of	of	ADP
ftr-432	236	29	law	law	NOUN
ftr-432	236	30	after	after	ADP
ftr-432	236	31	lien	lien	NOUN
ftr-432	236	32	attachment	attachment	NOUN
ftr-432	236	33	has	have	AUX
ftr-432	236	34	long	long	ADV
ftr-432	236	35	been	be	AUX
ftr-432	236	36	clear	clear	ADJ
ftr-432	236	37	.	.	PUNCT
ftr-432	237	1	the	the	DET
ftr-432	237	2	supreme	supreme	PROPN
ftr-432	237	3	court	court	PROPN
ftr-432	237	4	repeatedly	repeatedly	ADV
ftr-432	237	5	held	hold	VERB
ftr-432	237	6	that	that	SCONJ
ftr-432	237	7	"	"	PUNCT
ftr-432	237	8	the	the	DET
ftr-432	237	9	consequences	consequence	NOUN
ftr-432	237	10	that	that	PRON
ftr-432	237	11	attach	attach	VERB
ftr-432	237	12	[	[	PUNCT
ftr-432	237	13	after	after	SCONJ
ftr-432	237	14	it	it	PRON
ftr-432	237	15	has	have	AUX
ftr-432	237	16	been	be	AUX
ftr-432	237	17	ascertained	ascertain	VERB
ftr-432	237	18	that	that	SCONJ
ftr-432	237	19	a	a	DET
ftr-432	237	20	given	give	VERB
ftr-432	237	21	item	item	NOUN
ftr-432	237	22	of	of	ADP
ftr-432	237	23	property	property	NOUN
ftr-432	237	24	is	be	AUX
ftr-432	237	25	amenable	amenable	ADJ
ftr-432	237	26	to	to	ADP
ftr-432	237	27	the	the	DET
ftr-432	237	28	tax	tax	NOUN
ftr-432	237	29	lien	lien	NOUN
ftr-432	237	30	]	]	PUNCT
ftr-432	237	31	is	be	AUX
ftr-432	237	32	a	a	DET
ftr-432	237	33	matter	matter	NOUN
ftr-432	237	34	left	leave	VERB
ftr-432	237	35	to	to	ADP
ftr-432	237	36	federal	federal	ADJ
ftr-432	237	37	law	law	NOUN
ftr-432	237	38	.	.	PUNCT
ftr-432	238	1	,	,	PUNCT
ftr-432	238	2	35	35	NUM
ftr-432	238	3	unsurprisingly	unsurprisingly	ADV
ftr-432	238	4	,	,	PUNCT
ftr-432	238	5	drye	drye	PROPN
ftr-432	238	6	confirmed	confirm	VERB
ftr-432	238	7	that	that	SCONJ
ftr-432	238	8	rule	rule	NOUN
ftr-432	238	9	.	.	PUNCT
ftr-432	239	1	6	6	NUM
ftr-432	239	2	concretely	concretely	ADV
ftr-432	239	3	,	,	PUNCT
ftr-432	239	4	what	what	PRON
ftr-432	239	5	does	do	AUX
ftr-432	239	6	it	it	PRON
ftr-432	239	7	mean	mean	VERB
ftr-432	239	8	that	that	SCONJ
ftr-432	239	9	post	post	ADJ
ftr-432	239	10	-	-	ADJ
ftr-432	239	11	lien	lien	ADJ
ftr-432	239	12	attachment	attachment	NOUN
ftr-432	239	13	consequences	consequence	NOUN
ftr-432	239	14	are	be	AUX
ftr-432	239	15	controlled	control	VERB
ftr-432	239	16	by	by	ADP
ftr-432	239	17	federal	federal	ADJ
ftr-432	239	18	,	,	PUNCT
ftr-432	239	19	not	not	PART
ftr-432	239	20	state	state	NOUN
ftr-432	239	21	,	,	PUNCT
ftr-432	239	22	law	law	NOUN
ftr-432	239	23	?	?	PUNCT
ftr-432	240	1	consider	consider	VERB
ftr-432	240	2	these	these	DET
ftr-432	240	3	examples	example	NOUN
ftr-432	240	4	:	:	PUNCT
ftr-432	240	5	-the	-the	DET
ftr-432	240	6	ways	way	NOUN
ftr-432	240	7	in	in	ADP
ftr-432	240	8	which	which	PRON
ftr-432	240	9	the	the	DET
ftr-432	240	10	irs	irs	PROPN
ftr-432	240	11	may	may	AUX
ftr-432	240	12	proceed	proceed	VERB
ftr-432	240	13	against	against	ADP
ftr-432	240	14	the	the	DET
ftr-432	240	15	property	property	NOUN
ftr-432	240	16	burdened	burden	VERB
ftr-432	240	17	by	by	ADP
ftr-432	240	18	the	the	DET
ftr-432	240	19	tax	tax	NOUN
ftr-432	240	20	lien	lien	NOUN
ftr-432	240	21	are	be	AUX
ftr-432	240	22	controlled	control	VERB
ftr-432	240	23	by	by	ADP
ftr-432	240	24	federal	federal	ADJ
ftr-432	240	25	law.37	law.37	NOUN
ftr-432	240	26	-the	-the	DET
ftr-432	240	27	safeguards	safeguard	NOUN
ftr-432	240	28	or	or	CCONJ
ftr-432	240	29	protections	protection	NOUN
ftr-432	240	30	available	available	ADJ
ftr-432	240	31	to	to	ADP
ftr-432	240	32	taxpayers	taxpayer	NOUN
ftr-432	240	33	and	and	CCONJ
ftr-432	240	34	third	third	ADJ
ftr-432	240	35	parties	party	NOUN
ftr-432	240	36	against	against	ADP
ftr-432	240	37	the	the	DET
ftr-432	240	38	irs	irs	PROPN
ftr-432	240	39	's	's	PART
ftr-432	240	40	"	"	PUNCT
ftr-432	240	41	formidable	formidable	ADJ
ftr-432	240	42	arsenal	arsenal	NOUN
ftr-432	240	43	of	of	ADP
ftr-432	240	44	collection	collection	NOUN
ftr-432	240	45	tools"'3	tools"'3	NOUN
ftr-432	240	46	are	be	AUX
ftr-432	240	47	set	set	VERB
ftr-432	240	48	out	out	ADP
ftr-432	240	49	by	by	ADP
ftr-432	240	50	federal	federal	ADJ
ftr-432	240	51	law	law	NOUN
ftr-432	240	52	.	.	PUNCT
ftr-432	241	1	-state	-state	ADJ
ftr-432	241	2	exemptions	exemption	NOUN
ftr-432	241	3	or	or	CCONJ
ftr-432	241	4	immunities	immunity	NOUN
ftr-432	241	5	for	for	ADP
ftr-432	241	6	debtors	debtor	NOUN
ftr-432	241	7	do	do	AUX
ftr-432	241	8	not	not	PART
ftr-432	241	9	limit	limit	VERB
ftr-432	241	10	the	the	DET
ftr-432	241	11	federal	federal	ADJ
ftr-432	241	12	tax	tax	NOUN
ftr-432	241	13	lien.4	lien.4	PROPN
ftr-432	241	14	"	"	PUNCT
ftr-432	241	15	-state	-state	PROPN
ftr-432	241	16	renunciation	renunciation	NOUN
ftr-432	241	17	and	and	CCONJ
ftr-432	241	18	disclaimer	disclaimer	NOUN
ftr-432	241	19	rules	rule	NOUN
ftr-432	241	20	do	do	AUX
ftr-432	241	21	not	not	PART
ftr-432	241	22	affect	affect	VERB
ftr-432	241	23	the	the	DET
ftr-432	241	24	federal	federal	ADJ
ftr-432	241	25	tax	tax	NOUN
ftr-432	241	26	lien.41	lien.41	PROPN
ftr-432	241	27	delinquent	delinquent	ADJ
ftr-432	241	28	tax	tax	NOUN
ftr-432	241	29	status	status	NOUN
ftr-432	241	30	of	of	ADP
ftr-432	241	31	their	their	PRON
ftr-432	241	32	clients	client	NOUN
ftr-432	241	33	'	'	PART
ftr-432	241	34	beneficiaries	beneficiary	NOUN
ftr-432	241	35	,	,	PUNCT
ftr-432	241	36	and	and	CCONJ
ftr-432	241	37	now	now	ADV
ftr-432	241	38	must	must	AUX
ftr-432	241	39	do	do	VERB
ftr-432	241	40	so	so	ADV
ftr-432	241	41	.	.	PUNCT
ftr-432	242	1	"	"	PUNCT
ftr-432	242	2	)	)	PUNCT
ftr-432	242	3	.	.	PUNCT
ftr-432	243	1	33	33	NUM
ftr-432	243	2	.	.	PUNCT
ftr-432	244	1	united	united	PROPN
ftr-432	244	2	states	states	PROPN
ftr-432	244	3	v.	v.	ADP
ftr-432	244	4	national	national	PROPN
ftr-432	244	5	bank	bank	PROPN
ftr-432	244	6	of	of	ADP
ftr-432	244	7	commerce	commerce	PROPN
ftr-432	244	8	,	,	PUNCT
ftr-432	244	9	472	472	NUM
ftr-432	244	10	u.s	u.s	PROPN
ftr-432	244	11	.	.	PROPN
ftr-432	244	12	713	713	NUM
ftr-432	244	13	,	,	PUNCT
ftr-432	244	14	720	720	NUM
ftr-432	244	15	(	(	PUNCT
ftr-432	244	16	1985	1985	NUM
ftr-432	244	17	)	)	PUNCT
ftr-432	244	18	.	.	PUNCT
ftr-432	245	1	34	34	NUM
ftr-432	245	2	.	.	PUNCT
ftr-432	246	1	see	see	VERB
ftr-432	246	2	infra	infra	NOUN
ftr-432	246	3	part	part	PROPN
ftr-432	246	4	iii	iii	PROPN
ftr-432	246	5	.	.	PROPN
ftr-432	246	6	35	35	NUM
ftr-432	246	7	.	.	PUNCT
ftr-432	247	1	united	united	PROPN
ftr-432	247	2	states	states	PROPN
ftr-432	247	3	v.	v.	PROPN
ftr-432	247	4	rodgers	rodger	NOUN
ftr-432	247	5	,	,	PUNCT
ftr-432	247	6	461	461	NUM
ftr-432	247	7	u.s	u.s	PROPN
ftr-432	247	8	.	.	PROPN
ftr-432	247	9	677	677	NUM
ftr-432	247	10	,	,	PUNCT
ftr-432	247	11	683	683	NUM
ftr-432	247	12	(	(	PUNCT
ftr-432	247	13	1983	1983	NUM
ftr-432	247	14	)	)	PUNCT
ftr-432	247	15	;	;	PUNCT
ftr-432	247	16	see	see	VERB
ftr-432	247	17	also	also	ADV
ftr-432	247	18	united	united	PROPN
ftr-432	247	19	states	states	PROPN
ftr-432	247	20	v.	v.	ADP
ftr-432	247	21	national	national	PROPN
ftr-432	247	22	bank	bank	PROPN
ftr-432	247	23	of	of	ADP
ftr-432	247	24	commerce	commerce	PROPN
ftr-432	247	25	,	,	PUNCT
ftr-432	247	26	472	472	NUM
ftr-432	247	27	u.s	u.s	PROPN
ftr-432	247	28	.	.	PROPN
ftr-432	247	29	713,722	713,722	NUM
ftr-432	247	30	-	-	SYM
ftr-432	247	31	23	23	NUM
ftr-432	247	32	(	(	PUNCT
ftr-432	247	33	1985	1985	NUM
ftr-432	247	34	)	)	PUNCT
ftr-432	247	35	;	;	PUNCT
ftr-432	247	36	aquilino	aquilino	PROPN
ftr-432	247	37	v.	v.	ADP
ftr-432	247	38	united	united	PROPN
ftr-432	247	39	states	states	PROPN
ftr-432	247	40	,	,	PUNCT
ftr-432	247	41	363	363	NUM
ftr-432	247	42	u.s	u.s	PROPN
ftr-432	247	43	.	.	PROPN
ftr-432	247	44	509	509	NUM
ftr-432	247	45	,	,	PUNCT
ftr-432	247	46	513	513	NUM
ftr-432	247	47	-	-	SYM
ftr-432	247	48	14	14	NUM
ftr-432	247	49	(	(	PUNCT
ftr-432	247	50	1960	1960	NUM
ftr-432	247	51	)	)	PUNCT
ftr-432	247	52	;	;	PUNCT
ftr-432	247	53	united	united	PROPN
ftr-432	247	54	states	states	PROPN
ftr-432	247	55	v.	v.	ADP
ftr-432	247	56	bess	bess	PROPN
ftr-432	247	57	,	,	PUNCT
ftr-432	247	58	357	357	NUM
ftr-432	247	59	u.s	u.s	PROPN
ftr-432	247	60	.	.	PROPN
ftr-432	247	61	51	51	NUM
ftr-432	247	62	,	,	PUNCT
ftr-432	247	63	56	56	NUM
ftr-432	247	64	-	-	SYM
ftr-432	247	65	57	57	NUM
ftr-432	247	66	(	(	PUNCT
ftr-432	247	67	1958	1958	NUM
ftr-432	247	68	)	)	PUNCT
ftr-432	247	69	.	.	PUNCT
ftr-432	248	1	36	36	NUM
ftr-432	248	2	.	.	PUNCT
ftr-432	248	3	see	see	VERB
ftr-432	248	4	528	528	NUM
ftr-432	248	5	u.s	u.s	PROPN
ftr-432	248	6	.	.	PROPN
ftr-432	248	7	at	at	ADP
ftr-432	248	8	52	52	NUM
ftr-432	248	9	(	(	PUNCT
ftr-432	248	10	quoting	quote	VERB
ftr-432	248	11	bess	bess	NOUN
ftr-432	248	12	)	)	PUNCT
ftr-432	248	13	.	.	PUNCT
ftr-432	249	1	37	37	NUM
ftr-432	249	2	.	.	PUNCT
ftr-432	250	1	e.g.	e.g.	ADV
ftr-432	250	2	,	,	PUNCT
ftr-432	250	3	national	national	PROPN
ftr-432	250	4	bank	bank	PROPN
ftr-432	250	5	of	of	ADP
ftr-432	250	6	commerce	commerce	PROPN
ftr-432	250	7	,	,	PUNCT
ftr-432	250	8	472	472	NUM
ftr-432	250	9	u.s	u.s	PROPN
ftr-432	250	10	.	.	PROPN
ftr-432	250	11	at	at	ADP
ftr-432	250	12	720	720	NUM
ftr-432	250	13	.	.	PUNCT
ftr-432	250	14	38	38	NUM
ftr-432	250	15	.	.	PUNCT
ftr-432	251	1	rodgers	rodger	NOUN
ftr-432	251	2	,	,	PUNCT
ftr-432	251	3	461	461	NUM
ftr-432	251	4	u.s	u.s	PROPN
ftr-432	251	5	.	.	PROPN
ftr-432	251	6	at	at	ADP
ftr-432	251	7	683	683	NUM
ftr-432	251	8	.	.	PUNCT
ftr-432	252	1	39	39	NUM
ftr-432	252	2	.	.	PUNCT
ftr-432	253	1	e.g.	e.g.	ADV
ftr-432	253	2	,	,	PUNCT
ftr-432	253	3	fried	fry	VERB
ftr-432	253	4	v.	v.	ADP
ftr-432	253	5	new	new	PROPN
ftr-432	253	6	york	york	PROPN
ftr-432	253	7	life	life	PROPN
ftr-432	253	8	ins	ins	PROPN
ftr-432	253	9	.	.	PUNCT
ftr-432	253	10	co.	co.	PROPN
ftr-432	253	11	,	,	PUNCT
ftr-432	253	12	241	241	NUM
ftr-432	253	13	f.2d	f.2d	ADP
ftr-432	253	14	504	504	NUM
ftr-432	253	15	,	,	PUNCT
ftr-432	253	16	506	506	NUM
ftr-432	253	17	(	(	PUNCT
ftr-432	253	18	2d	2d	NUM
ftr-432	253	19	cir	cir	NOUN
ftr-432	253	20	.	.	PUNCT
ftr-432	253	21	1957	1957	NUM
ftr-432	253	22	)	)	PUNCT
ftr-432	253	23	,	,	PUNCT
ftr-432	253	24	cert	cert	PROPN
ftr-432	253	25	.	.	PUNCT
ftr-432	254	1	denied	deny	VERB
ftr-432	254	2	,	,	PUNCT
ftr-432	254	3	354	354	NUM
ftr-432	254	4	u.s	u.s	PROPN
ftr-432	254	5	.	.	PROPN
ftr-432	254	6	922	922	NUM
ftr-432	254	7	(	(	PUNCT
ftr-432	254	8	1957	1957	NUM
ftr-432	254	9	)	)	PUNCT
ftr-432	254	10	.	.	PUNCT
ftr-432	255	1	40	40	NUM
ftr-432	255	2	.	.	PUNCT
ftr-432	256	1	e.g.	e.g.	ADV
ftr-432	256	2	,	,	PUNCT
ftr-432	256	3	united	united	PROPN
ftr-432	256	4	states	states	PROPN
ftr-432	256	5	v.	v.	PROPN
ftr-432	256	6	wagner	wagner	PROPN
ftr-432	256	7	,	,	PUNCT
ftr-432	256	8	235	235	NUM
ftr-432	256	9	f.	f.	PROPN
ftr-432	256	10	supp	supp	PROPN
ftr-432	256	11	.	.	PUNCT
ftr-432	257	1	854,855	854,855	NUM
ftr-432	257	2	(	(	PUNCT
ftr-432	257	3	s.d.n.y	s.d.n.y	PROPN
ftr-432	257	4	.	.	PROPN
ftr-432	257	5	1964	1964	NUM
ftr-432	257	6	)	)	PUNCT
ftr-432	257	7	;	;	PUNCT
ftr-432	258	1	treas	treas	PROPN
ftr-432	258	2	.	.	PUNCT
ftr-432	259	1	reg	reg	PROPN
ftr-432	259	2	.	.	PUNCT
ftr-432	260	1	§	§	PROPN
ftr-432	260	2	301.6334	301.6334	PROPN
ftr-432	260	3	-	-	PUNCT
ftr-432	260	4	1(c	1(c	NUM
ftr-432	260	5	)	)	PUNCT
ftr-432	260	6	.	.	PUNCT
ftr-432	261	1	41	41	NUM
ftr-432	261	2	.	.	PUNCT
ftr-432	262	1	e.g.	e.g.	ADV
ftr-432	262	2	,	,	PUNCT
ftr-432	262	3	united	united	PROPN
ftr-432	262	4	states	states	PROPN
ftr-432	262	5	v.	v.	PROPN
ftr-432	262	6	mitchell	mitchell	PROPN
ftr-432	262	7	,	,	PUNCT
ftr-432	262	8	403	403	NUM
ftr-432	262	9	u.s	u.s	PROPN
ftr-432	262	10	.	.	PROPN
ftr-432	262	11	190	190	NUM
ftr-432	262	12	,	,	PUNCT
ftr-432	262	13	205	205	NUM
ftr-432	262	14	(	(	PUNCT
ftr-432	262	15	1971	1971	NUM
ftr-432	262	16	)	)	PUNCT
ftr-432	262	17	.	.	PUNCT
ftr-432	263	1	florida	florida	PROPN
ftr-432	263	2	tax	tax	NOUN
ftr-432	263	3	reviewv	reviewv	NOUN
ftr-432	264	1	[	[	X
ftr-432	264	2	vol	vol	NOUN
ftr-432	264	3	.	.	NOUN
ftr-432	264	4	5:6	5:6	NUM
ftr-432	264	5	the	the	DET
ftr-432	264	6	good	good	NOUN
ftr-432	264	7	,	,	PUNCT
ftr-432	264	8	the	the	DET
ftr-432	264	9	bad	bad	ADJ
ftr-432	264	10	,	,	PUNCT
ftr-432	264	11	and	and	CCONJ
ftr-432	264	12	the	the	DET
ftr-432	264	13	ugly	ugly	ADJ
ftr-432	264	14	.	.	PUNCT
ftr-432	265	1	-state	-state	NOUN
ftr-432	265	2	rules	rule	NOUN
ftr-432	265	3	do	do	AUX
ftr-432	265	4	not	not	PART
ftr-432	265	5	govern	govern	VERB
ftr-432	265	6	the	the	DET
ftr-432	265	7	relative	relative	ADJ
ftr-432	265	8	priorities	priority	NOUN
ftr-432	265	9	of	of	ADP
ftr-432	265	10	the	the	DET
ftr-432	265	11	federal	federal	ADJ
ftr-432	265	12	tax	tax	NOUN
ftr-432	265	13	lien	lien	NOUN
ftr-432	265	14	and	and	CCONJ
ftr-432	265	15	any	any	DET
ftr-432	265	16	other	other	ADJ
ftr-432	265	17	liens	lien	NOUN
ftr-432	265	18	competing	compete	VERB
ftr-432	265	19	with	with	ADP
ftr-432	265	20	it	it	PRON
ftr-432	265	21	as	as	ADP
ftr-432	265	22	to	to	ADP
ftr-432	265	23	the	the	DET
ftr-432	265	24	same	same	ADJ
ftr-432	265	25	property.42	property.42	NOUN
ftr-432	265	26	-state	-state	PROPN
ftr-432	265	27	filing	filing	NOUN
ftr-432	265	28	requirements	requirement	NOUN
ftr-432	265	29	do	do	AUX
ftr-432	265	30	not	not	PART
ftr-432	265	31	control	control	VERB
ftr-432	265	32	federal	federal	ADJ
ftr-432	265	33	tax	tax	NOUN
ftr-432	265	34	liens	lien	NOUN
ftr-432	265	35	.	.	PUNCT
ftr-432	266	1	43	43	NUM
ftr-432	266	2	-state	-state	PROPN
ftr-432	266	3	law	law	NOUN
ftr-432	266	4	does	do	AUX
ftr-432	266	5	not	not	PART
ftr-432	266	6	govern	govern	VERB
ftr-432	266	7	how	how	SCONJ
ftr-432	266	8	property	property	NOUN
ftr-432	266	9	seized	seize	VERB
ftr-432	266	10	by	by	ADP
ftr-432	266	11	the	the	DET
ftr-432	266	12	irs	irs	PROPN
ftr-432	266	13	may	may	AUX
ftr-432	266	14	be	be	AUX
ftr-432	266	15	sold	sell	VERB
ftr-432	266	16	.	.	PUNCT
ftr-432	266	17	'	'	PUNCT
ftr-432	267	1	mi	mi	PROPN
ftr-432	267	2	.	.	PROPN
ftr-432	267	3	change	change	NOUN
ftr-432	267	4	or	or	CCONJ
ftr-432	267	5	clarification	clarification	NOUN
ftr-432	267	6	?	?	PUNCT
ftr-432	268	1	diye	diye	PROPN
ftr-432	268	2	is	be	AUX
ftr-432	268	3	a	a	DET
ftr-432	268	4	case	case	NOUN
ftr-432	268	5	of	of	ADP
ftr-432	268	6	fundamental	fundamental	ADJ
ftr-432	268	7	significance	significance	NOUN
ftr-432	268	8	.	.	PUNCT
ftr-432	269	1	in	in	ADP
ftr-432	269	2	my	my	PRON
ftr-432	269	3	estimation	estimation	NOUN
ftr-432	269	4	,	,	PUNCT
ftr-432	269	5	it	it	PRON
ftr-432	269	6	is	be	AUX
ftr-432	269	7	the	the	DET
ftr-432	269	8	most	most	ADV
ftr-432	269	9	important	important	ADJ
ftr-432	269	10	tax	tax	NOUN
ftr-432	269	11	lien	lien	NOUN
ftr-432	269	12	decision	decision	NOUN
ftr-432	269	13	ever	ever	ADV
ftr-432	269	14	handed	hand	VERB
ftr-432	269	15	down	down	ADP
ftr-432	269	16	.	.	PUNCT
ftr-432	269	17	"	"	PUNCT
ftr-432	270	1	even	even	ADV
ftr-432	270	2	those	those	PRON
ftr-432	270	3	taking	take	VERB
ftr-432	270	4	a	a	DET
ftr-432	270	5	more	more	ADV
ftr-432	270	6	restrained	restrained	ADJ
ftr-432	270	7	view	view	NOUN
ftr-432	270	8	surely	surely	ADV
ftr-432	270	9	would	would	AUX
ftr-432	270	10	agree	agree	VERB
ftr-432	270	11	that	that	SCONJ
ftr-432	270	12	dye	dye	NOUN
ftr-432	270	13	is	be	AUX
ftr-432	270	14	the	the	DET
ftr-432	270	15	most	most	ADV
ftr-432	270	16	important	important	ADJ
ftr-432	270	17	case	case	NOUN
ftr-432	270	18	in	in	ADP
ftr-432	270	19	the	the	DET
ftr-432	270	20	area	area	NOUN
ftr-432	270	21	since	since	SCONJ
ftr-432	270	22	the	the	DET
ftr-432	270	23	early	early	ADJ
ftr-432	270	24	to	to	ADP
ftr-432	270	25	mid	mid	ADJ
ftr-432	270	26	1980s.46	1980s.46	NUM
ftr-432	270	27	but	but	CCONJ
ftr-432	270	28	,	,	PUNCT
ftr-432	270	29	is	be	AUX
ftr-432	270	30	drye	drye	PROPN
ftr-432	270	31	significant	significant	ADJ
ftr-432	270	32	because	because	SCONJ
ftr-432	270	33	it	it	PRON
ftr-432	270	34	announces	announce	VERB
ftr-432	270	35	new	new	ADJ
ftr-432	270	36	law	law	NOUN
ftr-432	270	37	or	or	CCONJ
ftr-432	270	38	because	because	SCONJ
ftr-432	270	39	it	it	PRON
ftr-432	270	40	clarifies	clarify	VERB
ftr-432	270	41	old	old	ADJ
ftr-432	270	42	,	,	PUNCT
ftr-432	270	43	but	but	CCONJ
ftr-432	270	44	sometimes	sometimes	ADV
ftr-432	270	45	misunderstood	misunderstood	NOUN
ftr-432	270	46	,	,	PUNCT
ftr-432	270	47	law	law	NOUN
ftr-432	270	48	?	?	PUNCT
ftr-432	271	1	as	as	SCONJ
ftr-432	271	2	to	to	ADP
ftr-432	271	3	what	what	PRON
ftr-432	271	4	i	i	PRON
ftr-432	271	5	have	have	AUX
ftr-432	271	6	called	call	VERB
ftr-432	271	7	the	the	DET
ftr-432	271	8	second	second	ADJ
ftr-432	271	9	and	and	CCONJ
ftr-432	271	10	third	third	ADJ
ftr-432	271	11	aspects	aspect	NOUN
ftr-432	271	12	-	-	PUNCT
ftr-432	271	13	the	the	DET
ftr-432	271	14	contents	content	NOUN
ftr-432	271	15	of	of	ADP
ftr-432	271	16	the	the	DET
ftr-432	271	17	federal	federal	ADJ
ftr-432	271	18	definition	definition	NOUN
ftr-432	271	19	of	of	ADP
ftr-432	271	20	property	property	NOUN
ftr-432	271	21	and	and	CCONJ
ftr-432	271	22	procedures	procedure	NOUN
ftr-432	271	23	applicable	applicable	ADJ
ftr-432	271	24	after	after	ADP
ftr-432	271	25	lien	lien	NOUN
ftr-432	271	26	attachment	attachment	NOUN
ftr-432	271	27	-	-	PUNCT
ftr-432	271	28	the	the	DET
ftr-432	271	29	answer	answer	NOUN
ftr-432	271	30	clearly	clearly	ADV
ftr-432	271	31	is	be	AUX
ftr-432	271	32	the	the	DET
ftr-432	271	33	clarification	clarification	NOUN
ftr-432	271	34	function	function	NOUN
ftr-432	271	35	.	.	PUNCT
ftr-432	272	1	as	as	ADP
ftr-432	272	2	to	to	ADP
ftr-432	272	3	the	the	DET
ftr-432	272	4	first	first	ADJ
ftr-432	272	5	aspect	aspect	NOUN
ftr-432	272	6	-	-	PUNCT
ftr-432	272	7	the	the	DET
ftr-432	272	8	relation	relation	NOUN
ftr-432	272	9	between	between	ADP
ftr-432	272	10	federal	federal	ADJ
ftr-432	272	11	and	and	CCONJ
ftr-432	272	12	state	state	NOUN
ftr-432	272	13	law	law	NOUN
ftr-432	272	14	in	in	ADP
ftr-432	272	15	defining	define	VERB
ftr-432	272	16	property	property	NOUN
ftr-432	272	17	-	-	PUNCT
ftr-432	272	18	there	there	PRON
ftr-432	272	19	is	be	VERB
ftr-432	272	20	room	room	NOUN
ftr-432	272	21	for	for	ADP
ftr-432	272	22	debate	debate	NOUN
ftr-432	272	23	.	.	PUNCT
ftr-432	273	1	again	again	ADV
ftr-432	273	2	,	,	PUNCT
ftr-432	273	3	though	though	ADV
ftr-432	273	4	,	,	PUNCT
ftr-432	273	5	i	i	PRON
ftr-432	273	6	believe	believe	VERB
ftr-432	273	7	the	the	DET
ftr-432	273	8	correct	correct	ADJ
ftr-432	273	9	answer	answer	NOUN
ftr-432	273	10	is	be	AUX
ftr-432	273	11	clarification	clarification	NOUN
ftr-432	273	12	,	,	PUNCT
ftr-432	273	13	not	not	PART
ftr-432	273	14	change	change	VERB
ftr-432	273	15	.	.	PUNCT
ftr-432	274	1	a.	a.	NOUN
ftr-432	274	2	second	second	ADJ
ftr-432	274	3	and	and	CCONJ
ftr-432	274	4	third	third	ADJ
ftr-432	274	5	aspects	aspect	NOUN
ftr-432	274	6	drye	drye	PROPN
ftr-432	274	7	focused	focus	VERB
ftr-432	274	8	mainly	mainly	ADV
ftr-432	274	9	on	on	ADP
ftr-432	274	10	whether	whether	SCONJ
ftr-432	274	11	the	the	DET
ftr-432	274	12	tax	tax	NOUN
ftr-432	274	13	lien	lien	NOUN
ftr-432	274	14	attached	attach	VERB
ftr-432	274	15	to	to	ADP
ftr-432	274	16	the	the	DET
ftr-432	274	17	property	property	NOUN
ftr-432	274	18	at	at	ADP
ftr-432	274	19	issue	issue	NOUN
ftr-432	274	20	,	,	PUNCT
ftr-432	274	21	not	not	PART
ftr-432	274	22	on	on	ADP
ftr-432	274	23	post	post	ADJ
ftr-432	274	24	-	-	ADJ
ftr-432	274	25	attachment	attachment	ADJ
ftr-432	274	26	consequences	consequence	NOUN
ftr-432	274	27	.	.	PUNCT
ftr-432	275	1	it	it	PRON
ftr-432	275	2	did	do	AUX
ftr-432	275	3	reaffirm	reaffirm	VERB
ftr-432	275	4	that	that	SCONJ
ftr-432	275	5	such	such	ADJ
ftr-432	275	6	later	later	ADJ
ftr-432	275	7	42	42	NUM
ftr-432	275	8	.	.	PUNCT
ftr-432	276	1	e.g.	e.g.	ADV
ftr-432	276	2	,	,	PUNCT
ftr-432	276	3	united	united	PROPN
ftr-432	276	4	states	states	PROPN
ftr-432	276	5	v.	v.	ADP
ftr-432	276	6	acri	acri	PROPN
ftr-432	276	7	,	,	PUNCT
ftr-432	276	8	348	348	NUM
ftr-432	276	9	u.s	u.s	PROPN
ftr-432	276	10	.	.	PROPN
ftr-432	276	11	211,213	211,213	NUM
ftr-432	276	12	(	(	PUNCT
ftr-432	276	13	1955	1955	NUM
ftr-432	276	14	)	)	PUNCT
ftr-432	276	15	;	;	PUNCT
ftr-432	276	16	united	united	PROPN
ftr-432	276	17	states	states	PROPN
ftr-432	276	18	v.	v.	ADP
ftr-432	276	19	city	city	PROPN
ftr-432	276	20	ofnew	ofnew	PROPN
ftr-432	276	21	britain	britain	PROPN
ftr-432	276	22	,	,	PUNCT
ftr-432	276	23	347	347	NUM
ftr-432	276	24	u.s	u.s	PROPN
ftr-432	276	25	.	.	PROPN
ftr-432	276	26	81	81	NUM
ftr-432	276	27	,	,	PUNCT
ftr-432	276	28	86	86	NUM
ftr-432	276	29	(	(	PUNCT
ftr-432	276	30	1954	1954	NUM
ftr-432	276	31	)	)	PUNCT
ftr-432	276	32	;	;	PUNCT
ftr-432	276	33	united	united	PROPN
ftr-432	276	34	states	states	PROPN
ftr-432	276	35	v.	v.	ADP
ftr-432	276	36	security	security	PROPN
ftr-432	276	37	trust	trust	PROPN
ftr-432	276	38	&	&	CCONJ
ftr-432	276	39	savings	savings	PROPN
ftr-432	276	40	bank	bank	PROPN
ftr-432	276	41	,	,	PUNCT
ftr-432	276	42	340	340	NUM
ftr-432	276	43	u.s	u.s	PROPN
ftr-432	276	44	.	.	PROPN
ftr-432	276	45	47	47	NUM
ftr-432	276	46	,	,	PUNCT
ftr-432	276	47	50	50	NUM
ftr-432	276	48	-	-	SYM
ftr-432	276	49	51	51	NUM
ftr-432	276	50	(	(	PUNCT
ftr-432	276	51	1950	1950	NUM
ftr-432	276	52	)	)	PUNCT
ftr-432	276	53	.	.	PUNCT
ftr-432	277	1	43	43	NUM
ftr-432	277	2	.	.	PUNCT
ftr-432	278	1	e.g.	e.g.	ADV
ftr-432	278	2	,	,	PUNCT
ftr-432	278	3	united	united	PROPN
ftr-432	278	4	states	states	PROPN
ftr-432	278	5	v.	v.	ADP
ftr-432	278	6	union	union	PROPN
ftr-432	278	7	central	central	ADJ
ftr-432	278	8	life	life	NOUN
ftr-432	278	9	ins	ins	PROPN
ftr-432	278	10	.	.	PUNCT
ftr-432	278	11	co.	co.	PROPN
ftr-432	278	12	,	,	PUNCT
ftr-432	278	13	368	368	NUM
ftr-432	278	14	u.s	u.s	PROPN
ftr-432	278	15	.	.	PROPN
ftr-432	278	16	291,293	291,293	NUM
ftr-432	278	17	-	-	SYM
ftr-432	278	18	95	95	NUM
ftr-432	278	19	(	(	PUNCT
ftr-432	278	20	1961	1961	NUM
ftr-432	278	21	)	)	PUNCT
ftr-432	278	22	.	.	PUNCT
ftr-432	279	1	44	44	NUM
ftr-432	279	2	.	.	PUNCT
ftr-432	280	1	e.g.	e.g.	ADV
ftr-432	280	2	,	,	PUNCT
ftr-432	280	3	springer	springer	PROPN
ftr-432	280	4	v.	v.	PROPN
ftr-432	280	5	united	united	PROPN
ftr-432	280	6	states	states	PROPN
ftr-432	280	7	,	,	PUNCT
ftr-432	280	8	102	102	NUM
ftr-432	280	9	u.s	u.s	PROPN
ftr-432	280	10	.	.	PROPN
ftr-432	280	11	586	586	NUM
ftr-432	280	12	,	,	PUNCT
ftr-432	280	13	594	594	NUM
ftr-432	280	14	(	(	PUNCT
ftr-432	280	15	1881	1881	NUM
ftr-432	280	16	)	)	PUNCT
ftr-432	280	17	.	.	PUNCT
ftr-432	281	1	45	45	NUM
ftr-432	281	2	.	.	PUNCT
ftr-432	281	3	drye	drye	PROPN
ftr-432	281	4	may	may	AUX
ftr-432	281	5	also	also	ADV
ftr-432	281	6	have	have	VERB
ftr-432	281	7	significance	significance	NOUN
ftr-432	281	8	outside	outside	ADP
ftr-432	281	9	tax	tax	NOUN
ftr-432	281	10	lien	lien	NOUN
ftr-432	281	11	law	law	NOUN
ftr-432	281	12	.	.	PUNCT
ftr-432	282	1	in	in	ADP
ftr-432	282	2	an	an	DET
ftr-432	282	3	excellent	excellent	ADJ
ftr-432	282	4	recent	recent	ADJ
ftr-432	282	5	article	article	NOUN
ftr-432	282	6	,	,	PUNCT
ftr-432	282	7	professor	professor	PROPN
ftr-432	282	8	thomas	thomas	PROPN
ftr-432	282	9	merrill	merrill	PROPN
ftr-432	282	10	sought	seek	VERB
ftr-432	282	11	"	"	PUNCT
ftr-432	282	12	to	to	PART
ftr-432	282	13	make	make	VERB
ftr-432	282	14	sense	sense	NOUN
ftr-432	282	15	of	of	ADP
ftr-432	282	16	the	the	DET
ftr-432	282	17	landscape	landscape	NOUN
ftr-432	282	18	of	of	ADP
ftr-432	282	19	"	"	PUNCT
ftr-432	282	20	the	the	DET
ftr-432	282	21	concept	concept	NOUN
ftr-432	282	22	of	of	ADP
ftr-432	282	23	property	property	NOUN
ftr-432	282	24	under	under	ADP
ftr-432	282	25	the	the	DET
ftr-432	282	26	due	due	ADJ
ftr-432	282	27	process	process	NOUN
ftr-432	282	28	and	and	CCONJ
ftr-432	282	29	takings	taking	NOUN
ftr-432	282	30	clauses	clause	NOUN
ftr-432	282	31	in	in	ADP
ftr-432	282	32	light	light	NOUN
ftr-432	282	33	of	of	ADP
ftr-432	282	34	recent	recent	ADJ
ftr-432	282	35	decisions	decision	NOUN
ftr-432	282	36	.	.	PUNCT
ftr-432	283	1	thomas	thomas	PROPN
ftr-432	283	2	w.	w.	PROPN
ftr-432	283	3	merrill	merrill	PROPN
ftr-432	283	4	,	,	PUNCT
ftr-432	283	5	the	the	DET
ftr-432	283	6	landscape	landscape	NOUN
ftr-432	283	7	of	of	ADP
ftr-432	283	8	constitutional	constitutional	ADJ
ftr-432	283	9	property	property	NOUN
ftr-432	283	10	,	,	PUNCT
ftr-432	283	11	86	86	NUM
ftr-432	283	12	va	va	NOUN
ftr-432	283	13	.	.	PUNCT
ftr-432	284	1	l.	l.	PROPN
ftr-432	284	2	rev	rev	PROPN
ftr-432	284	3	.	.	PROPN
ftr-432	284	4	885	885	NUM
ftr-432	284	5	,	,	PUNCT
ftr-432	284	6	890	890	NUM
ftr-432	284	7	(	(	PUNCT
ftr-432	284	8	2000	2000	NUM
ftr-432	284	9	)	)	PUNCT
ftr-432	284	10	.	.	PUNCT
ftr-432	285	1	in	in	ADP
ftr-432	285	2	addition	addition	NOUN
ftr-432	285	3	to	to	ADP
ftr-432	285	4	three	three	NUM
ftr-432	285	5	constitutional	constitutional	ADJ
ftr-432	285	6	cases	case	NOUN
ftr-432	285	7	,	,	PUNCT
ftr-432	285	8	merrill	merrill	NOUN
ftr-432	285	9	considers	consider	VERB
ftr-432	285	10	dye	dye	NOUN
ftr-432	285	11	at	at	ADP
ftr-432	285	12	length	length	NOUN
ftr-432	285	13	.	.	PUNCT
ftr-432	286	1	combined	combine	VERB
ftr-432	286	2	with	with	ADP
ftr-432	286	3	the	the	DET
ftr-432	286	4	non	non	ADJ
ftr-432	286	5	-	-	ADJ
ftr-432	286	6	tax	tax	ADJ
ftr-432	286	7	cases	case	NOUN
ftr-432	286	8	looking	look	VERB
ftr-432	286	9	to	to	PART
ftr-432	286	10	dye	dye	VERB
ftr-432	286	11	,	,	PUNCT
ftr-432	286	12	see	see	VERB
ftr-432	286	13	supranote	supranote	NOUN
ftr-432	286	14	6	6	NUM
ftr-432	286	15	,	,	PUNCT
ftr-432	286	16	the	the	DET
ftr-432	286	17	article	article	NOUN
ftr-432	286	18	maybetoken	maybetoken	VERB
ftr-432	286	19	extension	extension	NOUN
ftr-432	286	20	ofdrye	ofdrye	NOUN
ftr-432	286	21	's	's	PART
ftr-432	286	22	beneficial	beneficial	ADJ
ftr-432	286	23	influence	influence	NOUN
ftr-432	286	24	beyond	beyond	ADP
ftr-432	286	25	the	the	DET
ftr-432	286	26	tax	tax	NOUN
ftr-432	286	27	law	law	NOUN
ftr-432	286	28	.	.	PUNCT
ftr-432	287	1	parenthetically	parenthetically	ADV
ftr-432	287	2	,	,	PUNCT
ftr-432	287	3	i	i	PRON
ftr-432	287	4	note	note	VERB
ftr-432	287	5	that	that	SCONJ
ftr-432	287	6	,	,	PUNCT
ftr-432	287	7	like	like	ADP
ftr-432	287	8	me	i	PRON
ftr-432	287	9	,	,	PUNCT
ftr-432	287	10	merrill	merrill	NOUN
ftr-432	287	11	thinks	think	VERB
ftr-432	287	12	highly	highly	ADV
ftr-432	287	13	of	of	ADP
ftr-432	287	14	dtye	dtye	PROPN
ftr-432	287	15	.	.	PUNCT
ftr-432	288	1	he	he	PRON
ftr-432	288	2	remarks	remark	VERB
ftr-432	288	3	:	:	PUNCT
ftr-432	288	4	drye	drye	PROPN
ftr-432	288	5	comes	come	VERB
ftr-432	288	6	as	as	ADP
ftr-432	288	7	a	a	DET
ftr-432	288	8	breadth	breadth	NOUN
ftr-432	288	9	of	of	ADP
ftr-432	288	10	fresh	fresh	ADJ
ftr-432	288	11	air	air	NOUN
ftr-432	288	12	after	after	ADP
ftr-432	288	13	the	the	DET
ftr-432	288	14	three	three	NUM
ftr-432	288	15	previous	previous	ADJ
ftr-432	288	16	[	[	X
ftr-432	288	17	constitutional	constitutional	ADJ
ftr-432	288	18	]	]	PUNCT
ftr-432	288	19	decisions	decision	NOUN
ftr-432	288	20	.	.	PUNCT
ftr-432	289	1	it	it	PRON
ftr-432	289	2	articulates	articulate	VERB
ftr-432	289	3	a	a	DET
ftr-432	289	4	clear	clear	ADJ
ftr-432	289	5	conception	conception	NOUN
ftr-432	289	6	ofthe	ofthe	NOUN
ftr-432	289	7	relationship	relationship	NOUN
ftr-432	289	8	between	between	ADP
ftr-432	289	9	federal	federal	ADJ
ftr-432	289	10	and	and	CCONJ
ftr-432	289	11	state	state	NOUN
ftr-432	289	12	law	law	NOUN
ftr-432	289	13	in	in	ADP
ftr-432	289	14	determining	determine	VERB
ftr-432	289	15	the	the	DET
ftr-432	289	16	existence	existence	NOUN
ftr-432	289	17	of	of	ADP
ftr-432	289	18	property	property	NOUN
ftr-432	289	19	,	,	PUNCT
ftr-432	289	20	it	it	PRON
ftr-432	289	21	sets	set	VERB
ftr-432	289	22	forth	forth	ADP
ftr-432	289	23	a	a	DET
ftr-432	289	24	reasonably	reasonably	ADV
ftr-432	289	25	clear	clear	ADJ
ftr-432	289	26	federal	federal	ADJ
ftr-432	289	27	criterion	criterion	NOUN
ftr-432	289	28	for	for	ADP
ftr-432	289	29	the	the	DET
ftr-432	289	30	identification	identification	NOUN
ftr-432	289	31	of	of	ADP
ftr-432	289	32	property	property	NOUN
ftr-432	289	33	,	,	PUNCT
ftr-432	289	34	and	and	CCONJ
ftr-432	289	35	it	it	PRON
ftr-432	289	36	applies	apply	VERB
ftr-432	289	37	this	this	DET
ftr-432	289	38	criterion	criterion	NOUN
ftr-432	289	39	to	to	ADP
ftr-432	289	40	the	the	DET
ftr-432	289	41	facts	fact	NOUN
ftr-432	289	42	in	in	ADP
ftr-432	289	43	a	a	DET
ftr-432	289	44	way	way	NOUN
ftr-432	289	45	that	that	PRON
ftr-432	289	46	seems	seem	VERB
ftr-432	289	47	persuasive	persuasive	ADJ
ftr-432	289	48	.	.	PUNCT
ftr-432	290	1	if	if	SCONJ
ftr-432	290	2	only	only	ADJ
ftr-432	290	3	constitutional	constitutional	ADJ
ftr-432	290	4	law	law	NOUN
ftr-432	290	5	were	be	AUX
ftr-432	290	6	that	that	DET
ftr-432	290	7	simple	simple	ADJ
ftr-432	290	8	.	.	PUNCT
ftr-432	291	1	i	i	PRON
ftr-432	291	2	d.	d.	PROPN
ftr-432	291	3	at	at	ADP
ftr-432	291	4	916	916	NUM
ftr-432	291	5	.	.	PUNCT
ftr-432	292	1	46	46	NUM
ftr-432	292	2	.	.	PUNCT
ftr-432	293	1	when	when	SCONJ
ftr-432	293	2	the	the	DET
ftr-432	293	3	supreme	supreme	PROPN
ftr-432	293	4	court	court	PROPN
ftr-432	293	5	decided	decide	VERB
ftr-432	293	6	united	united	PROPN
ftr-432	293	7	states	states	PROPN
ftr-432	293	8	v.	v.	ADP
ftr-432	293	9	rodgers	rodger	NOUN
ftr-432	293	10	,	,	PUNCT
ftr-432	293	11	461	461	NUM
ftr-432	293	12	u.s	u.s	PROPN
ftr-432	293	13	.	.	PROPN
ftr-432	293	14	677	677	NUM
ftr-432	293	15	(	(	PUNCT
ftr-432	293	16	1983	1983	NUM
ftr-432	293	17	)	)	PUNCT
ftr-432	293	18	,	,	PUNCT
ftr-432	293	19	and	and	CCONJ
ftr-432	293	20	united	united	PROPN
ftr-432	293	21	states	states	PROPN
ftr-432	293	22	v.	v.	ADP
ftr-432	293	23	national	national	PROPN
ftr-432	293	24	bank	bank	PROPN
ftr-432	293	25	of	of	ADP
ftr-432	293	26	commerce	commerce	PROPN
ftr-432	293	27	,	,	PUNCT
ftr-432	293	28	472	472	NUM
ftr-432	293	29	u.s	u.s	PROPN
ftr-432	293	30	.	.	PROPN
ftr-432	293	31	713	713	NUM
ftr-432	293	32	(	(	PUNCT
ftr-432	293	33	1985	1985	NUM
ftr-432	293	34	)	)	PUNCT
ftr-432	293	35	.	.	PUNCT
ftr-432	294	1	2002	2002	NUM
ftr-432	294	2	]	]	PUNCT
ftr-432	294	3	consequences	consequence	NOUN
ftr-432	294	4	are	be	AUX
ftr-432	294	5	governed	govern	VERB
ftr-432	294	6	by	by	ADP
ftr-432	294	7	federal	federal	ADJ
ftr-432	294	8	law	law	NOUN
ftr-432	294	9	,	,	PUNCT
ftr-432	294	10	not	not	PART
ftr-432	294	11	state	state	NOUN
ftr-432	294	12	law	law	NOUN
ftr-432	294	13	.	.	PUNCT
ftr-432	295	1	however	however	ADV
ftr-432	295	2	,	,	PUNCT
ftr-432	295	3	that	that	DET
ftr-432	295	4	principle	principle	NOUN
ftr-432	295	5	had	have	AUX
ftr-432	295	6	been	be	AUX
ftr-432	295	7	widely	widely	ADV
ftr-432	295	8	understood	understand	VERB
ftr-432	295	9	for	for	ADP
ftr-432	295	10	generations.47	generations.47	NOUN
ftr-432	295	11	the	the	DET
ftr-432	295	12	third	third	ADJ
ftr-432	295	13	aspect	aspect	NOUN
ftr-432	295	14	of	of	ADP
ftr-432	295	15	drye	drye	PROPN
ftr-432	295	16	,	,	PUNCT
ftr-432	295	17	thus	thus	ADV
ftr-432	295	18	,	,	PUNCT
ftr-432	295	19	did	do	AUX
ftr-432	295	20	not	not	PART
ftr-432	295	21	change	change	VERB
ftr-432	295	22	or	or	CCONJ
ftr-432	295	23	add	add	VERB
ftr-432	295	24	to	to	ADP
ftr-432	295	25	the	the	DET
ftr-432	295	26	law	law	NOUN
ftr-432	295	27	.	.	PUNCT
ftr-432	296	1	as	as	ADP
ftr-432	296	2	to	to	ADP
ftr-432	296	3	the	the	DET
ftr-432	296	4	second	second	ADJ
ftr-432	296	5	aspect	aspect	NOUN
ftr-432	296	6	of	of	ADP
ftr-432	296	7	its	its	PRON
ftr-432	296	8	teaching	teaching	NOUN
ftr-432	296	9	,	,	PUNCT
ftr-432	296	10	drye	drye	PROPN
ftr-432	296	11	confirmed	confirm	VERB
ftr-432	296	12	that	that	SCONJ
ftr-432	296	13	"	"	PUNCT
ftr-432	296	14	property	property	NOUN
ftr-432	296	15	and	and	CCONJ
ftr-432	296	16	rights	right	NOUN
ftr-432	296	17	to	to	ADP
ftr-432	296	18	property	property	NOUN
ftr-432	296	19	"	"	PUNCT
ftr-432	296	20	has	have	VERB
ftr-432	296	21	avery	avery	PROPN
ftr-432	296	22	broad	broad	ADJ
ftr-432	296	23	meaning	meaning	NOUN
ftr-432	296	24	for	for	ADP
ftr-432	296	25	section	section	NOUN
ftr-432	296	26	6321	6321	NUM
ftr-432	296	27	purposes	purpose	NOUN
ftr-432	296	28	,	,	PUNCT
ftr-432	296	29	but	but	CCONJ
ftr-432	296	30	we	we	PRON
ftr-432	296	31	knew	know	VERB
ftr-432	296	32	that	that	PRON
ftr-432	296	33	already.48	already.48	PROPN
ftr-432	296	34	no	no	DET
ftr-432	296	35	change	change	NOUN
ftr-432	296	36	.	.	PUNCT
ftr-432	297	1	drye	drye	PROPN
ftr-432	297	2	also	also	ADV
ftr-432	297	3	listed	list	VERB
ftr-432	297	4	indicia	indicia	NOUN
ftr-432	297	5	of	of	ADP
ftr-432	297	6	property	property	NOUN
ftr-432	297	7	suggested	suggest	VERB
ftr-432	297	8	in	in	ADP
ftr-432	297	9	prior	prior	ADJ
ftr-432	297	10	cases.49	cases.49	PROPN
ftr-432	297	11	it	it	PRON
ftr-432	297	12	did	do	VERB
ftr-432	297	13	so	so	ADV
ftr-432	297	14	only	only	ADV
ftr-432	297	15	illustratively	illustratively	ADV
ftr-432	297	16	,	,	PUNCT
ftr-432	297	17	though	though	ADV
ftr-432	297	18	,	,	PUNCT
ftr-432	297	19	and	and	CCONJ
ftr-432	297	20	elevated	elevate	VERB
ftr-432	297	21	none	none	NOUN
ftr-432	297	22	of	of	ADP
ftr-432	297	23	them	they	PRON
ftr-432	297	24	to	to	ADP
ftr-432	297	25	authoritative	authoritative	ADJ
ftr-432	297	26	,	,	PUNCT
ftr-432	297	27	exclusive	exclusive	ADJ
ftr-432	297	28	,	,	PUNCT
ftr-432	297	29	and	and	CCONJ
ftr-432	297	30	comprehensive	comprehensive	ADJ
ftr-432	297	31	definitional	definitional	ADJ
ftr-432	297	32	status	status	NOUN
ftr-432	297	33	.	.	PUNCT
ftr-432	298	1	no	no	DET
ftr-432	298	2	change	change	NOUN
ftr-432	298	3	.	.	PUNCT
ftr-432	299	1	drye	drye	PROPN
ftr-432	299	2	also	also	ADV
ftr-432	299	3	stated	state	VERB
ftr-432	299	4	,	,	PUNCT
ftr-432	299	5	with	with	ADP
ftr-432	299	6	specific	specific	ADJ
ftr-432	299	7	reference	reference	NOUN
ftr-432	299	8	to	to	ADP
ftr-432	299	9	transferability	transferability	NOUN
ftr-432	299	10	,	,	PUNCT
ftr-432	299	11	that	that	SCONJ
ftr-432	299	12	the	the	DET
ftr-432	299	13	non	non	NOUN
ftr-432	299	14	-	-	NOUN
ftr-432	299	15	existence	existence	NOUN
ftr-432	299	16	of	of	ADP
ftr-432	299	17	any	any	PRON
ftr-432	299	18	of	of	ADP
ftr-432	299	19	various	various	ADJ
ftr-432	299	20	listed	list	VERB
ftr-432	299	21	indicia	indicia	NOUN
ftr-432	299	22	need	need	AUX
ftr-432	299	23	not	not	PART
ftr-432	299	24	be	be	AUX
ftr-432	299	25	fatal	fatal	ADJ
ftr-432	299	26	,	,	PUNCT
ftr-432	299	27	in	in	ADP
ftr-432	299	28	the	the	DET
ftr-432	299	29	context	context	NOUN
ftr-432	299	30	of	of	ADP
ftr-432	299	31	particular	particular	ADJ
ftr-432	299	32	cases	case	NOUN
ftr-432	299	33	,	,	PUNCT
ftr-432	299	34	to	to	ADP
ftr-432	299	35	classification	classification	NOUN
ftr-432	299	36	of	of	ADP
ftr-432	299	37	an	an	DET
ftr-432	299	38	interest	interest	NOUN
ftr-432	299	39	as	as	ADP
ftr-432	299	40	a	a	DET
ftr-432	299	41	section	section	NOUN
ftr-432	299	42	6321	6321	NUM
ftr-432	299	43	property	property	NOUN
ftr-432	299	44	right	right	NOUN
ftr-432	299	45	.	.	PUNCT
ftr-432	300	1	"0	"0	VERB
ftr-432	300	2	but	but	CCONJ
ftr-432	300	3	again	again	ADV
ftr-432	300	4	,	,	PUNCT
ftr-432	300	5	that	that	PRON
ftr-432	300	6	had	have	AUX
ftr-432	300	7	been	be	AUX
ftr-432	300	8	generally	generally	ADV
ftr-432	300	9	understood.5	understood.5	PRON
ftr-432	300	10	no	no	DET
ftr-432	300	11	change	change	NOUN
ftr-432	300	12	.	.	PUNCT
ftr-432	301	1	finally	finally	ADV
ftr-432	301	2	,	,	PUNCT
ftr-432	301	3	drye	drye	PROPN
ftr-432	301	4	discussed	discuss	VERB
ftr-432	301	5	at	at	ADP
ftr-432	301	6	length	length	NOUN
ftr-432	301	7	the	the	DET
ftr-432	301	8	aspect	aspect	NOUN
ftr-432	301	9	of	of	ADP
ftr-432	301	10	control	control	NOUN
ftr-432	301	11	:	:	PUNCT
ftr-432	301	12	the	the	DET
ftr-432	301	13	taxpayer	taxpayer	NOUN
ftr-432	301	14	's	's	PART
ftr-432	301	15	control	control	NOUN
ftr-432	301	16	over	over	ADP
ftr-432	301	17	the	the	DET
ftr-432	301	18	items	item	NOUN
ftr-432	301	19	on	on	ADP
ftr-432	301	20	which	which	PRON
ftr-432	301	21	the	the	DET
ftr-432	301	22	irs	irs	PROPN
ftr-432	301	23	seeks	seek	VERB
ftr-432	301	24	to	to	PART
ftr-432	301	25	impress	impress	VERB
ftr-432	301	26	its	its	PRON
ftr-432	301	27	liens	lien	NOUN
ftr-432	301	28	.	.	PUNCT
ftr-432	302	1	some	some	PRON
ftr-432	302	2	have	have	AUX
ftr-432	302	3	read	read	VERB
ftr-432	302	4	drye	drye	NOUN
ftr-432	302	5	to	to	PART
ftr-432	302	6	stand	stand	VERB
ftr-432	302	7	for	for	ADP
ftr-432	302	8	the	the	DET
ftr-432	302	9	position	position	NOUN
ftr-432	302	10	that	that	PRON
ftr-432	302	11	control	control	NOUN
ftr-432	302	12	is	be	AUX
ftr-432	302	13	the	the	DET
ftr-432	302	14	most	most	ADV
ftr-432	302	15	important	important	ADJ
ftr-432	302	16	element	element	NOUN
ftr-432	302	17	in	in	ADP
ftr-432	302	18	the	the	DET
ftr-432	302	19	federal	federal	ADJ
ftr-432	302	20	definition	definition	NOUN
ftr-432	302	21	of	of	ADP
ftr-432	302	22	property	property	NOUN
ftr-432	302	23	,	,	PUNCT
ftr-432	302	24	but	but	CCONJ
ftr-432	302	25	,	,	PUNCT
ftr-432	302	26	as	as	SCONJ
ftr-432	302	27	discussed	discuss	VERB
ftr-432	302	28	later	later	ADV
ftr-432	302	29	,	,	PUNCT
ftr-432	302	30	i	i	PRON
ftr-432	302	31	believe	believe	VERB
ftr-432	302	32	that	that	SCONJ
ftr-432	302	33	reading	reading	NOUN
ftr-432	302	34	is	be	AUX
ftr-432	302	35	wrong.12	wrong.12	NOUN
ftr-432	302	36	thus	thus	ADV
ftr-432	302	37	,	,	PUNCT
ftr-432	302	38	again	again	ADV
ftr-432	302	39	,	,	PUNCT
ftr-432	302	40	no	no	DET
ftr-432	302	41	change	change	NOUN
ftr-432	302	42	.	.	PUNCT
ftr-432	303	1	b.	b.	PROPN
ftr-432	303	2	first	first	ADJ
ftr-432	303	3	aspect	aspect	PROPN
ftr-432	303	4	it	it	PRON
ftr-432	303	5	is	be	AUX
ftr-432	303	6	a	a	DET
ftr-432	303	7	closer	close	ADJ
ftr-432	303	8	question	question	NOUN
ftr-432	303	9	whether	whether	SCONJ
ftr-432	303	10	the	the	DET
ftr-432	303	11	first	first	ADJ
ftr-432	303	12	aspect	aspect	NOUN
ftr-432	303	13	of	of	ADP
ftr-432	303	14	drye	drye	PROPN
ftr-432	303	15	's	's	PART
ftr-432	303	16	teaching	teaching	NOUN
ftr-432	303	17	-	-	PUNCT
ftr-432	303	18	the	the	DET
ftr-432	303	19	relationship	relationship	NOUN
ftr-432	303	20	between	between	ADP
ftr-432	303	21	state	state	NOUN
ftr-432	303	22	law	law	NOUN
ftr-432	303	23	and	and	CCONJ
ftr-432	303	24	federal	federal	ADJ
ftr-432	303	25	law	law	NOUN
ftr-432	303	26	in	in	ADP
ftr-432	303	27	defining	define	VERB
ftr-432	303	28	section	section	NOUN
ftr-432	303	29	6321	6321	NUM
ftr-432	303	30	property	property	NOUN
ftr-432	303	31	-	-	PUNCT
ftr-432	303	32	is	be	AUX
ftr-432	303	33	a	a	DET
ftr-432	303	34	change	change	NOUN
ftr-432	303	35	or	or	CCONJ
ftr-432	303	36	clarification	clarification	NOUN
ftr-432	303	37	in	in	ADP
ftr-432	303	38	the	the	DET
ftr-432	303	39	law	law	NOUN
ftr-432	303	40	.	.	PUNCT
ftr-432	304	1	forthrightly	forthrightly	ADV
ftr-432	304	2	,	,	PUNCT
ftr-432	304	3	the	the	DET
ftr-432	304	4	court	court	NOUN
ftr-432	304	5	conceded	concede	VERB
ftr-432	304	6	in	in	ADP
ftr-432	304	7	diye	diye	PROPN
ftr-432	304	8	that	that	SCONJ
ftr-432	304	9	its	its	PRON
ftr-432	304	10	prior	prior	ADJ
ftr-432	304	11	decisions	decision	NOUN
ftr-432	304	12	had	have	AUX
ftr-432	304	13	"	"	PUNCT
ftr-432	304	14	not	not	PART
ftr-432	304	15	been	be	AUX
ftr-432	304	16	phrased	phrase	VERB
ftr-432	304	17	so	so	ADV
ftr-432	304	18	meticulously	meticulously	ADV
ftr-432	304	19	as	as	SCONJ
ftr-432	304	20	to	to	PART
ftr-432	304	21	preclude	preclude	VERB
ftr-432	304	22	"	"	PUNCT
ftr-432	304	23	the	the	DET
ftr-432	304	24	argument	argument	NOUN
ftr-432	304	25	that	that	SCONJ
ftr-432	304	26	state	state	NOUN
ftr-432	304	27	law	law	NOUN
ftr-432	304	28	,	,	PUNCT
ftr-432	304	29	not	not	PART
ftr-432	304	30	federal	federal	ADJ
ftr-432	304	31	law	law	NOUN
ftr-432	304	32	,	,	PUNCT
ftr-432	304	33	defines	define	VERB
ftr-432	304	34	property	property	NOUN
ftr-432	304	35	for	for	ADP
ftr-432	304	36	section	section	NOUN
ftr-432	304	37	6321	6321	NUM
ftr-432	304	38	purposes.5	purposes.5	NOUN
ftr-432	304	39	3	3	NUM
ftr-432	304	40	sad	sad	ADJ
ftr-432	304	41	,	,	PUNCT
ftr-432	304	42	but	but	CCONJ
ftr-432	304	43	true	true	ADJ
ftr-432	304	44	,	,	PUNCT
ftr-432	304	45	as	as	SCONJ
ftr-432	304	46	the	the	DET
ftr-432	304	47	following	follow	VERB
ftr-432	304	48	history	history	NOUN
ftr-432	304	49	shows	show	NOUN
ftr-432	304	50	.	.	PUNCT
ftr-432	305	1	47	47	NUM
ftr-432	305	2	.	.	PUNCT
ftr-432	306	1	see	see	VERB
ftr-432	306	2	supra	supra	PROPN
ftr-432	306	3	note	note	PROPN
ftr-432	306	4	35	35	NUM
ftr-432	306	5	.	.	PUNCT
ftr-432	307	1	48	48	NUM
ftr-432	307	2	.	.	PUNCT
ftr-432	308	1	see	see	VERB
ftr-432	308	2	supra	supra	PROPN
ftr-432	308	3	note	note	PROPN
ftr-432	308	4	3	3	NUM
ftr-432	308	5	and	and	CCONJ
ftr-432	308	6	accompanying	accompany	VERB
ftr-432	308	7	text	text	NOUN
ftr-432	308	8	.	.	PUNCT
ftr-432	309	1	49	49	NUM
ftr-432	309	2	.	.	PUNCT
ftr-432	310	1	see	see	VERB
ftr-432	310	2	supra	supra	PROPN
ftr-432	310	3	notes	note	VERB
ftr-432	310	4	18	18	NUM
ftr-432	310	5	-	-	SYM
ftr-432	310	6	27	27	NUM
ftr-432	310	7	and	and	CCONJ
ftr-432	310	8	accompanying	accompany	VERB
ftr-432	310	9	text	text	NOUN
ftr-432	310	10	.	.	PUNCT
ftr-432	311	1	50	50	NUM
ftr-432	311	2	.	.	PUNCT
ftr-432	312	1	see	see	VERB
ftr-432	312	2	supra	supra	PROPN
ftr-432	312	3	note	note	PROPN
ftr-432	312	4	28	28	NUM
ftr-432	312	5	and	and	CCONJ
ftr-432	312	6	accompanying	accompany	VERB
ftr-432	312	7	text	text	NOUN
ftr-432	312	8	.	.	PUNCT
ftr-432	313	1	51	51	NUM
ftr-432	313	2	.	.	PUNCT
ftr-432	314	1	for	for	ADP
ftr-432	314	2	example	example	NOUN
ftr-432	314	3	,	,	PUNCT
ftr-432	314	4	interests	interest	NOUN
ftr-432	314	5	in	in	ADP
ftr-432	314	6	spendthrift	spendthrift	ADJ
ftr-432	314	7	trusts	trust	NOUN
ftr-432	314	8	which	which	PRON
ftr-432	314	9	are	be	AUX
ftr-432	314	10	transferable	transferable	ADJ
ftr-432	314	11	only	only	ADV
ftr-432	314	12	in	in	ADP
ftr-432	314	13	the	the	DET
ftr-432	314	14	sense	sense	NOUN
ftr-432	314	15	that	that	SCONJ
ftr-432	314	16	they	they	PRON
ftr-432	314	17	can	can	AUX
ftr-432	314	18	be	be	AUX
ftr-432	314	19	renounced	renounce	VERB
ftr-432	314	20	or	or	CCONJ
ftr-432	314	21	disclaimed	disclaim	VERB
ftr-432	314	22	,	,	PUNCT
ftr-432	314	23	have	have	AUX
ftr-432	314	24	long	long	ADV
ftr-432	314	25	been	be	AUX
ftr-432	314	26	held	hold	VERB
ftr-432	314	27	to	to	PART
ftr-432	314	28	be	be	AUX
ftr-432	314	29	amenable	amenable	ADJ
ftr-432	314	30	to	to	ADP
ftr-432	314	31	the	the	DET
ftr-432	314	32	federal	federal	ADJ
ftr-432	314	33	tax	tax	NOUN
ftr-432	314	34	lien	lien	NOUN
ftr-432	314	35	.	.	PUNCT
ftr-432	315	1	e.g.	e.g.	ADV
ftr-432	315	2	,	,	PUNCT
ftr-432	315	3	in	in	ADP
ftr-432	315	4	re	re	PROPN
ftr-432	315	5	orr	orr	PROPN
ftr-432	315	6	,	,	PUNCT
ftr-432	315	7	180	180	NUM
ftr-432	315	8	f.3d	f.3d	NUM
ftr-432	315	9	656	656	NUM
ftr-432	315	10	,	,	PUNCT
ftr-432	315	11	661	661	NUM
ftr-432	315	12	-	-	SYM
ftr-432	315	13	63	63	NUM
ftr-432	315	14	(	(	PUNCT
ftr-432	315	15	5th	5th	ADJ
ftr-432	315	16	cir	cir	NOUN
ftr-432	315	17	.	.	PROPN
ftr-432	315	18	1999	1999	NUM
ftr-432	315	19	)	)	PUNCT
ftr-432	315	20	;	;	PUNCT
ftr-432	315	21	bank	bank	NOUN
ftr-432	315	22	one	one	NUM
ftr-432	315	23	ohio	ohio	PROPN
ftr-432	315	24	trust	trust	PROPN
ftr-432	315	25	co.	co.	PROPN
ftr-432	315	26	v.	v.	PROPN
ftr-432	315	27	united	united	PROPN
ftr-432	315	28	states	states	PROPN
ftr-432	315	29	,	,	PUNCT
ftr-432	315	30	80	80	NUM
ftr-432	315	31	f.3d	f.3d	NUM
ftr-432	315	32	173	173	NUM
ftr-432	315	33	,	,	PUNCT
ftr-432	315	34	176	176	NUM
ftr-432	315	35	(	(	PUNCT
ftr-432	315	36	6th	6th	ADJ
ftr-432	315	37	cir	cir	NOUN
ftr-432	315	38	.	.	PUNCT
ftr-432	315	39	1996	1996	NUM
ftr-432	315	40	)	)	PUNCT
ftr-432	315	41	;	;	PUNCT
ftr-432	315	42	leuschner	leuschner	NOUN
ftr-432	315	43	v.	v.	ADP
ftr-432	315	44	first	first	PROPN
ftr-432	315	45	w.	w.	PROPN
ftr-432	315	46	bank	bank	PROPN
ftr-432	315	47	&	&	CCONJ
ftr-432	315	48	trust	trust	PROPN
ftr-432	315	49	co.	co.	PROPN
ftr-432	315	50	,	,	PUNCT
ftr-432	315	51	261	261	NUM
ftr-432	315	52	f.2d	f.2d	ADP
ftr-432	315	53	705	705	NUM
ftr-432	315	54	,	,	PUNCT
ftr-432	315	55	708	708	NUM
ftr-432	315	56	(	(	PUNCT
ftr-432	315	57	9th	9th	ADJ
ftr-432	315	58	cir	cir	NOUN
ftr-432	315	59	.	.	PROPN
ftr-432	315	60	1958	1958	NUM
ftr-432	315	61	)	)	PUNCT
ftr-432	315	62	;	;	PUNCT
ftr-432	315	63	united	united	PROPN
ftr-432	315	64	states	states	PROPN
ftr-432	315	65	v.	v.	ADP
ftr-432	315	66	dallas	dallas	PROPN
ftr-432	315	67	nat'l	nat'l	PROPN
ftr-432	315	68	bank	bank	NOUN
ftr-432	315	69	,	,	PUNCT
ftr-432	315	70	152	152	NUM
ftr-432	315	71	f.2d	f.2d	ADP
ftr-432	315	72	582	582	NUM
ftr-432	315	73	(	(	PUNCT
ftr-432	315	74	5th	5th	ADJ
ftr-432	315	75	cir	cir	NOUN
ftr-432	315	76	.	.	PUNCT
ftr-432	315	77	1945	1945	NUM
ftr-432	315	78	)	)	PUNCT
ftr-432	315	79	,	,	PUNCT
ftr-432	315	80	further	further	ADJ
ftr-432	315	81	opinion	opinion	NOUN
ftr-432	315	82	,	,	PUNCT
ftr-432	315	83	164	164	NUM
ftr-432	315	84	f.2d	f.2d	NOUN
ftr-432	315	85	489	489	NUM
ftr-432	315	86	(	(	PUNCT
ftr-432	315	87	5th	5th	ADJ
ftr-432	315	88	cir	cir	NOUN
ftr-432	315	89	.	.	PUNCT
ftr-432	315	90	1947	1947	NUM
ftr-432	315	91	)	)	PUNCT
ftr-432	315	92	,	,	PUNCT
ftr-432	315	93	further	further	ADJ
ftr-432	315	94	opinion	opinion	NOUN
ftr-432	315	95	,	,	PUNCT
ftr-432	315	96	167	167	NUM
ftr-432	315	97	f.2d	f.2d	ADP
ftr-432	315	98	468	468	NUM
ftr-432	315	99	(	(	PUNCT
ftr-432	315	100	5th	5th	ADJ
ftr-432	315	101	cir	cir	NOUN
ftr-432	315	102	.	.	PUNCT
ftr-432	315	103	1948	1948	NUM
ftr-432	315	104	)	)	PUNCT
ftr-432	315	105	;	;	PUNCT
ftr-432	316	1	first	first	ADV
ftr-432	316	2	of	of	ADP
ftr-432	316	3	america	america	PROPN
ftr-432	316	4	trust	trust	PROPN
ftr-432	316	5	co.	co.	PROPN
ftr-432	316	6	v.	v.	PROPN
ftr-432	316	7	united	united	PROPN
ftr-432	316	8	states	states	PROPN
ftr-432	316	9	,	,	PUNCT
ftr-432	316	10	1993	1993	NUM
ftr-432	316	11	u.s	u.s	PROPN
ftr-432	316	12	.	.	PROPN
ftr-432	316	13	dist	dist	PROPN
ftr-432	316	14	.	.	PUNCT
ftr-432	317	1	lexis	lexis	NOUN
ftr-432	317	2	4694	4694	NUM
ftr-432	317	3	;	;	PUNCT
ftr-432	317	4	93	93	NUM
ftr-432	317	5	-	-	SYM
ftr-432	317	6	2	2	NUM
ftr-432	317	7	u.s	u.s	PROPN
ftr-432	317	8	.	.	PROPN
ftr-432	317	9	tax	tax	PROPN
ftr-432	317	10	cas	cas	PROPN
ftr-432	317	11	.	.	PUNCT
ftr-432	318	1	(	(	PUNCT
ftr-432	318	2	cch	cch	NOUN
ftr-432	318	3	)	)	PUNCT
ftr-432	318	4	pso	pso	NOUN
ftr-432	318	5	,	,	PUNCT
ftr-432	318	6	507	507	NUM
ftr-432	318	7	;	;	PUNCT
ftr-432	318	8	72	72	NUM
ftr-432	318	9	a.f.t.r	a.f.t.r	PROPN
ftr-432	318	10	.	.	PUNCT
ftr-432	318	11	2d	2d	PROPN
ftr-432	318	12	(	(	PUNCT
ftr-432	318	13	ria	ria	PROPN
ftr-432	318	14	)	)	PUNCT
ftr-432	318	15	5296	5296	NUM
ftr-432	318	16	(	(	PUNCT
ftr-432	318	17	citing	cite	VERB
ftr-432	318	18	cases	case	NOUN
ftr-432	318	19	)	)	PUNCT
ftr-432	318	20	;	;	PUNCT
ftr-432	318	21	in	in	ADP
ftr-432	318	22	re	re	PRON
ftr-432	318	23	rosenberg	rosenberg	PROPN
ftr-432	318	24	's	's	PART
ftr-432	318	25	will	will	NOUN
ftr-432	318	26	,	,	PUNCT
ftr-432	318	27	199	199	NUM
ftr-432	318	28	n.e	n.e	PROPN
ftr-432	318	29	.	.	PROPN
ftr-432	318	30	206	206	NUM
ftr-432	318	31	(	(	PUNCT
ftr-432	318	32	n.y	n.y	PROPN
ftr-432	318	33	.	.	PROPN
ftr-432	318	34	app	app	PROPN
ftr-432	318	35	.	.	PROPN
ftr-432	318	36	1935	1935	NUM
ftr-432	318	37	)	)	PUNCT
ftr-432	318	38	,	,	PUNCT
ftr-432	318	39	cert	cert	PROPN
ftr-432	318	40	.	.	PUNCT
ftr-432	318	41	denied	deny	VERB
ftr-432	318	42	sub	sub	PROPN
ftr-432	318	43	nom	nom	PROPN
ftr-432	318	44	.	.	PROPN
ftr-432	319	1	rosenberg	rosenberg	PROPN
ftr-432	319	2	v.	v.	PROPN
ftr-432	319	3	united	united	PROPN
ftr-432	319	4	states	states	PROPN
ftr-432	319	5	,	,	PUNCT
ftr-432	319	6	298	298	NUM
ftr-432	319	7	u.s	u.s	PROPN
ftr-432	319	8	.	.	PROPN
ftr-432	319	9	669	669	NUM
ftr-432	319	10	(	(	PUNCT
ftr-432	319	11	1936	1936	NUM
ftr-432	319	12	)	)	PUNCT
ftr-432	319	13	.	.	PUNCT
ftr-432	320	1	52	52	NUM
ftr-432	320	2	.	.	PUNCT
ftr-432	321	1	see	see	VERB
ftr-432	321	2	infra	infra	NOUN
ftr-432	321	3	subpart	subpart	NOUN
ftr-432	321	4	vi.b.2	vi.b.2	NOUN
ftr-432	321	5	.	.	PUNCT
ftr-432	322	1	53	53	NUM
ftr-432	322	2	.	.	NOUN
ftr-432	322	3	528	528	NUM
ftr-432	322	4	u.s	u.s	PROPN
ftr-432	322	5	.	.	PROPN
ftr-432	322	6	at	at	ADP
ftr-432	322	7	57	57	NUM
ftr-432	322	8	.	.	PUNCT
ftr-432	323	1	florida	florida	PROPN
ftr-432	323	2	tax	tax	PROPN
ftr-432	323	3	reviov	reviov	NOUN
ftr-432	324	1	[	[	X
ftr-432	324	2	vol	vol	NOUN
ftr-432	324	3	5:6	5:6	NUM
ftr-432	324	4	the	the	DET
ftr-432	324	5	good	good	NOUN
ftr-432	324	6	,	,	PUNCT
ftr-432	324	7	the	the	DET
ftr-432	324	8	bad	bad	ADJ
ftr-432	324	9	,	,	PUNCT
ftr-432	324	10	and	and	CCONJ
ftr-432	324	11	the	the	DET
ftr-432	324	12	ugly	ugly	ADJ
ftr-432	324	13	1	1	NUM
ftr-432	324	14	.	.	PUNCT
ftr-432	325	1	pre	pre	VERB
ftr-432	325	2	-	-	NOUN
ftr-432	325	3	drye	drye	VERB
ftr-432	325	4	history.-the	history.-the	DET
ftr-432	325	5	supreme	supreme	PROPN
ftr-432	325	6	court	court	PROPN
ftr-432	325	7	has	have	AUX
ftr-432	325	8	discussed	discuss	VERB
ftr-432	325	9	in	in	ADP
ftr-432	325	10	many	many	ADJ
ftr-432	325	11	cases	case	NOUN
ftr-432	325	12	the	the	DET
ftr-432	325	13	role	role	NOUN
ftr-432	325	14	of	of	ADP
ftr-432	325	15	state	state	NOUN
ftr-432	325	16	law	law	NOUN
ftr-432	325	17	in	in	ADP
ftr-432	325	18	federal	federal	ADJ
ftr-432	325	19	tax	tax	NOUN
ftr-432	325	20	analysis.54	analysis.54	NOUN
ftr-432	325	21	early	early	ADV
ftr-432	325	22	,	,	PUNCT
ftr-432	325	23	the	the	DET
ftr-432	325	24	primacy	primacy	NOUN
ftr-432	325	25	of	of	ADP
ftr-432	325	26	federal	federal	ADJ
ftr-432	325	27	over	over	ADP
ftr-432	325	28	state	state	NOUN
ftr-432	325	29	law	law	NOUN
ftr-432	325	30	in	in	ADP
ftr-432	325	31	federal	federal	ADJ
ftr-432	325	32	tax	tax	NOUN
ftr-432	325	33	collection	collection	NOUN
ftr-432	325	34	seemed	seem	VERB
ftr-432	325	35	a	a	DET
ftr-432	325	36	settled	settle	VERB
ftr-432	325	37	proposition	proposition	NOUN
ftr-432	325	38	.	.	PUNCT
ftr-432	326	1	in	in	ADP
ftr-432	326	2	1893	1893	NUM
ftr-432	326	3	,	,	PUNCT
ftr-432	326	4	the	the	DET
ftr-432	326	5	supreme	supreme	PROPN
ftr-432	326	6	court	court	PROPN
ftr-432	326	7	stated	state	VERB
ftr-432	326	8	that	that	SCONJ
ftr-432	326	9	"	"	PUNCT
ftr-432	326	10	remedies	remedy	VERB
ftr-432	326	11	for	for	ADP
ftr-432	326	12	[	[	PUNCT
ftr-432	326	13	the	the	DET
ftr-432	326	14	collection	collection	NOUN
ftr-432	326	15	of	of	ADP
ftr-432	326	16	federal	federal	ADJ
ftr-432	326	17	taxes	taxis	NOUN
ftr-432	326	18	]	]	PUNCT
ftr-432	326	19	has	have	AUX
ftr-432	326	20	always	always	ADV
ftr-432	326	21	been	be	AUX
ftr-432	326	22	conceded	concede	VERB
ftr-432	326	23	to	to	PART
ftr-432	326	24	be	be	AUX
ftr-432	326	25	independent	independent	ADJ
ftr-432	326	26	of	of	ADP
ftr-432	326	27	the	the	DET
ftr-432	326	28	legislative	legislative	ADJ
ftr-432	326	29	action	action	NOUN
ftr-432	326	30	of	of	ADP
ftr-432	326	31	the	the	DET
ftr-432	326	32	states	state	NOUN
ftr-432	326	33	.	.	PUNCT
ftr-432	327	1	"55	"55	PROPN
ftr-432	328	1	the	the	DET
ftr-432	328	2	reasons	reason	NOUN
ftr-432	328	3	for	for	ADP
ftr-432	328	4	this	this	PRON
ftr-432	328	5	are	be	AUX
ftr-432	328	6	rooted	root	VERB
ftr-432	328	7	in	in	ADP
ftr-432	328	8	both	both	CCONJ
ftr-432	328	9	the	the	DET
ftr-432	328	10	federal	federal	ADJ
ftr-432	328	11	government	government	NOUN
ftr-432	328	12	's	's	PART
ftr-432	328	13	constitutional	constitutional	ADJ
ftr-432	328	14	powers	power	NOUN
ftr-432	328	15	and	and	CCONJ
ftr-432	328	16	the	the	DET
ftr-432	328	17	policy	policy	NOUN
ftr-432	328	18	of	of	ADP
ftr-432	328	19	uniform	uniform	ADJ
ftr-432	328	20	application	application	NOUN
ftr-432	328	21	of	of	ADP
ftr-432	328	22	the	the	DET
ftr-432	328	23	tax	tax	NOUN
ftr-432	328	24	laws	law	NOUN
ftr-432	328	25	.	.	PUNCT
ftr-432	329	1	as	as	SCONJ
ftr-432	329	2	the	the	DET
ftr-432	329	3	court	court	NOUN
ftr-432	329	4	said	say	VERB
ftr-432	329	5	in	in	ADP
ftr-432	329	6	a	a	DET
ftr-432	329	7	1932	1932	NUM
ftr-432	329	8	case	case	NOUN
ftr-432	329	9	:	:	PUNCT
ftr-432	329	10	here	here	ADV
ftr-432	329	11	we	we	PRON
ftr-432	329	12	are	be	AUX
ftr-432	329	13	concerned	concerned	ADJ
ftr-432	329	14	only	only	ADV
ftr-432	329	15	with	with	ADP
ftr-432	329	16	the	the	DET
ftr-432	329	17	meaning	meaning	NOUN
ftr-432	329	18	and	and	CCONJ
ftr-432	329	19	application	application	NOUN
ftr-432	329	20	of	of	ADP
ftr-432	329	21	a	a	DET
ftr-432	329	22	statute	statute	NOUN
ftr-432	329	23	enacted	enact	VERB
ftr-432	329	24	by	by	ADP
ftr-432	329	25	congress	congress	PROPN
ftr-432	329	26	,	,	PUNCT
ftr-432	329	27	in	in	ADP
ftr-432	329	28	the	the	DET
ftr-432	329	29	exercise	exercise	NOUN
ftr-432	329	30	of	of	ADP
ftr-432	329	31	its	its	PRON
ftr-432	329	32	plenary	plenary	ADJ
ftr-432	329	33	power	power	NOUN
ftr-432	329	34	under	under	ADP
ftr-432	329	35	the	the	DET
ftr-432	329	36	constitution	constitution	NOUN
ftr-432	329	37	,	,	PUNCT
ftr-432	329	38	to	to	ADP
ftr-432	329	39	tax	tax	NOUN
ftr-432	329	40	income	income	NOUN
ftr-432	329	41	.	.	PUNCT
ftr-432	330	1	the	the	DET
ftr-432	330	2	exertion	exertion	NOUN
ftr-432	330	3	of	of	ADP
ftr-432	330	4	that	that	DET
ftr-432	330	5	power	power	NOUN
ftr-432	330	6	is	be	AUX
ftr-432	330	7	not	not	PART
ftr-432	330	8	subject	subject	ADJ
ftr-432	330	9	to	to	ADP
ftr-432	330	10	state	state	NOUN
ftr-432	330	11	control	control	NOUN
ftr-432	330	12	.	.	PUNCT
ftr-432	331	1	it	it	PRON
ftr-432	331	2	is	be	AUX
ftr-432	331	3	the	the	DET
ftr-432	331	4	will	will	NOUN
ftr-432	331	5	of	of	ADP
ftr-432	331	6	congress	congress	PROPN
ftr-432	331	7	which	which	PRON
ftr-432	331	8	controls	control	VERB
ftr-432	331	9	[	[	X
ftr-432	331	10	and	and	CCONJ
ftr-432	331	11	its	its	PRON
ftr-432	331	12	legislation	legislation	NOUN
ftr-432	331	13	]	]	PUNCT
ftr-432	331	14	is	be	AUX
ftr-432	331	15	to	to	PART
ftr-432	331	16	be	be	AUX
ftr-432	331	17	interpreted	interpret	VERB
ftr-432	331	18	so	so	SCONJ
ftr-432	331	19	as	as	SCONJ
ftr-432	331	20	to	to	PART
ftr-432	331	21	give	give	VERB
ftr-432	331	22	a	a	DET
ftr-432	331	23	uniform	uniform	ADJ
ftr-432	331	24	application	application	NOUN
ftr-432	331	25	to	to	ADP
ftr-432	331	26	a	a	DET
ftr-432	331	27	nation	nation	NOUN
ftr-432	331	28	-	-	PUNCT
ftr-432	331	29	wide	wide	ADJ
ftr-432	331	30	scheme	scheme	NOUN
ftr-432	331	31	of	of	ADP
ftr-432	331	32	taxation	taxation	NOUN
ftr-432	331	33	....	....	PUNCT
ftr-432	332	1	state	state	NOUN
ftr-432	332	2	law	law	NOUN
ftr-432	332	3	may	may	AUX
ftr-432	332	4	control	control	VERB
ftr-432	332	5	only	only	ADV
ftr-432	332	6	when	when	SCONJ
ftr-432	332	7	the	the	DET
ftr-432	332	8	federal	federal	ADJ
ftr-432	332	9	taxing	tax	VERB
ftr-432	332	10	act	act	NOUN
ftr-432	332	11	,	,	PUNCT
ftr-432	332	12	by	by	ADP
ftr-432	332	13	express	express	ADJ
ftr-432	332	14	language	language	NOUN
ftr-432	332	15	or	or	CCONJ
ftr-432	332	16	necessary	necessary	ADJ
ftr-432	332	17	implication	implication	NOUN
ftr-432	332	18	,	,	PUNCT
ftr-432	332	19	makes	make	VERB
ftr-432	332	20	its	its	PRON
ftr-432	332	21	own	own	ADJ
ftr-432	332	22	operation	operation	NOUN
ftr-432	332	23	dependent	dependent	ADJ
ftr-432	332	24	upon	upon	SCONJ
ftr-432	332	25	state	state	NOUN
ftr-432	332	26	law	law	NOUN
ftr-432	332	27	.	.	PUNCT
ftr-432	333	1	56	56	NUM
ftr-432	333	2	nearly	nearly	ADV
ftr-432	333	3	half	half	DET
ftr-432	333	4	a	a	DET
ftr-432	333	5	century	century	NOUN
ftr-432	333	6	later	later	ADV
ftr-432	333	7	,	,	PUNCT
ftr-432	333	8	though	though	ADV
ftr-432	333	9	,	,	PUNCT
ftr-432	333	10	the	the	DET
ftr-432	333	11	1940	1940	NUM
ftr-432	333	12	decision	decision	NOUN
ftr-432	333	13	morgan	morgan	PROPN
ftr-432	333	14	v.	v.	PROPN
ftr-432	333	15	commissioner57	commissioner57	NOUN
ftr-432	333	16	confused	confuse	VERB
ftr-432	333	17	matters	matter	NOUN
ftr-432	333	18	.	.	PUNCT
ftr-432	334	1	first	first	ADV
ftr-432	334	2	it	it	PRON
ftr-432	334	3	declared	declare	VERB
ftr-432	334	4	:	:	PUNCT
ftr-432	334	5	state	state	NOUN
ftr-432	334	6	law	law	NOUN
ftr-432	334	7	creates	create	VERB
ftr-432	334	8	legal	legal	ADJ
ftr-432	334	9	interests	interest	NOUN
ftr-432	334	10	and	and	CCONJ
ftr-432	334	11	rights	right	NOUN
ftr-432	334	12	.	.	PUNCT
ftr-432	335	1	the	the	DET
ftr-432	335	2	federal	federal	ADJ
ftr-432	335	3	revenue	revenue	NOUN
ftr-432	335	4	acts	act	VERB
ftr-432	335	5	designate	designate	ADJ
ftr-432	335	6	what	what	PRON
ftr-432	335	7	interests	interest	NOUN
ftr-432	335	8	or	or	CCONJ
ftr-432	335	9	rights	right	NOUN
ftr-432	335	10	,	,	PUNCT
ftr-432	335	11	so	so	ADV
ftr-432	335	12	created	create	VERB
ftr-432	335	13	,	,	PUNCT
ftr-432	335	14	shall	shall	AUX
ftr-432	335	15	be	be	AUX
ftr-432	335	16	taxed	tax	VERB
ftr-432	335	17	....	....	PUNCT
ftr-432	336	1	if	if	SCONJ
ftr-432	336	2	it	it	PRON
ftr-432	336	3	is	be	AUX
ftr-432	336	4	found	find	VERB
ftr-432	336	5	in	in	ADP
ftr-432	336	6	a	a	DET
ftr-432	336	7	given	give	VERB
ftr-432	336	8	case	case	NOUN
ftr-432	336	9	that	that	SCONJ
ftr-432	336	10	an	an	DET
ftr-432	336	11	interest	interest	NOUN
ftr-432	336	12	or	or	CCONJ
ftr-432	336	13	right	right	ADV
ftr-432	336	14	created	create	VERB
ftr-432	336	15	by	by	ADP
ftr-432	336	16	local	local	ADJ
ftr-432	336	17	lawwas	lawwas	NOUN
ftr-432	336	18	the	the	DET
ftr-432	336	19	object	object	NOUN
ftr-432	336	20	to	to	PART
ftr-432	336	21	be	be	AUX
ftr-432	336	22	taxed	tax	VERB
ftr-432	336	23	,	,	PUNCT
ftr-432	336	24	the	the	DET
ftr-432	336	25	federal	federal	ADJ
ftr-432	336	26	law	law	NOUN
ftr-432	336	27	must	must	AUX
ftr-432	336	28	prevail	prevail	VERB
ftr-432	336	29	no	no	ADV
ftr-432	336	30	matter	matter	ADV
ftr-432	336	31	what	what	PRON
ftr-432	336	32	name	name	NOUN
ftr-432	336	33	is	be	AUX
ftr-432	336	34	given	give	VERB
ftr-432	336	35	to	to	ADP
ftr-432	336	36	the	the	DET
ftr-432	336	37	interest	interest	NOUN
ftr-432	336	38	or	or	CCONJ
ftr-432	336	39	right	right	ADJ
ftr-432	336	40	by	by	ADP
ftr-432	336	41	state	state	NOUN
ftr-432	336	42	law.58	law.58	VERB
ftr-432	336	43	this	this	DET
ftr-432	336	44	first	first	ADJ
ftr-432	336	45	statement	statement	NOUN
ftr-432	336	46	is	be	AUX
ftr-432	336	47	fully	fully	ADV
ftr-432	336	48	consistent	consistent	ADJ
ftr-432	336	49	with	with	ADP
ftr-432	336	50	the	the	DET
ftr-432	336	51	1893	1893	NUM
ftr-432	336	52	case	case	NOUN
ftr-432	336	53	and	and	CCONJ
ftr-432	336	54	with	with	ADP
ftr-432	336	55	drye	drye	PROPN
ftr-432	336	56	's	's	PART
ftr-432	336	57	later	later	ADJ
ftr-432	336	58	teaching	teaching	NOUN
ftr-432	336	59	.	.	PUNCT
ftr-432	337	1	shortly	shortly	ADV
ftr-432	337	2	thereafter	thereafter	ADV
ftr-432	337	3	,	,	PUNCT
ftr-432	337	4	however	however	ADV
ftr-432	337	5	,	,	PUNCT
ftr-432	337	6	the	the	DET
ftr-432	337	7	morgan	morgan	PROPN
ftr-432	337	8	court	court	PROPN
ftr-432	337	9	said	say	VERB
ftr-432	337	10	:	:	PUNCT
ftr-432	337	11	"	"	PUNCT
ftr-432	337	12	in	in	ADP
ftr-432	337	13	the	the	DET
ftr-432	337	14	application	application	NOUN
ftr-432	337	15	of	of	ADP
ftr-432	337	16	a	a	DET
ftr-432	337	17	federal	federal	ADJ
ftr-432	337	18	revenue	revenue	NOUN
ftr-432	337	19	act	act	PROPN
ftr-432	337	20	,	,	PUNCT
ftr-432	337	21	state	state	NOUN
ftr-432	337	22	law	law	NOUN
ftr-432	337	23	controls	control	VERB
ftr-432	337	24	in	in	ADP
ftr-432	337	25	determining	determine	VERB
ftr-432	337	26	the	the	DET
ftr-432	337	27	nature	nature	NOUN
ftr-432	337	28	of	of	ADP
ftr-432	337	29	the	the	DET
ftr-432	337	30	legal	legal	ADJ
ftr-432	337	31	interest	interest	NOUN
ftr-432	337	32	which	which	PRON
ftr-432	337	33	the	the	DET
ftr-432	337	34	taxpayer	taxpayer	NOUN
ftr-432	337	35	had	have	VERB
ftr-432	337	36	in	in	ADP
ftr-432	337	37	the	the	DET
ftr-432	337	38	property	property	NOUN
ftr-432	337	39	or	or	CCONJ
ftr-432	337	40	income	income	NOUN
ftr-432	337	41	to	to	PART
ftr-432	337	42	be	be	AUX
ftr-432	337	43	reached	reach	VERB
ftr-432	337	44	by	by	ADP
ftr-432	337	45	the	the	DET
ftr-432	337	46	statute	statute	NOUN
ftr-432	337	47	.	.	PUNCT
ftr-432	338	1	"59	"59	PROPN
ftr-432	339	1	54	54	NUM
ftr-432	339	2	.	.	PUNCT
ftr-432	340	1	some	some	PRON
ftr-432	340	2	of	of	ADP
ftr-432	340	3	the	the	DET
ftr-432	340	4	cases	case	NOUN
ftr-432	340	5	involved	involve	VERB
ftr-432	340	6	pre	pre	ADJ
ftr-432	340	7	-	-	NOUN
ftr-432	340	8	assessment	assessment	ADJ
ftr-432	340	9	determination	determination	NOUN
ftr-432	340	10	of	of	ADP
ftr-432	340	11	liability	liability	NOUN
ftr-432	340	12	while	while	SCONJ
ftr-432	340	13	others	other	NOUN
ftr-432	340	14	concerned	concern	VERB
ftr-432	340	15	post	post	ADJ
ftr-432	340	16	-	-	ADJ
ftr-432	340	17	assessment	assessment	ADJ
ftr-432	340	18	collection	collection	NOUN
ftr-432	340	19	.	.	PUNCT
ftr-432	341	1	the	the	DET
ftr-432	341	2	court	court	NOUN
ftr-432	341	3	has	have	AUX
ftr-432	341	4	freely	freely	ADV
ftr-432	341	5	commingled	commingle	VERB
ftr-432	341	6	the	the	DET
ftr-432	341	7	two	two	NUM
ftr-432	341	8	types	type	NOUN
ftr-432	341	9	of	of	ADP
ftr-432	341	10	cases	case	NOUN
ftr-432	341	11	in	in	ADP
ftr-432	341	12	its	its	PRON
ftr-432	341	13	various	various	ADJ
ftr-432	341	14	discussions	discussion	NOUN
ftr-432	341	15	,	,	PUNCT
ftr-432	341	16	as	as	SCONJ
ftr-432	341	17	it	it	PRON
ftr-432	341	18	did	do	VERB
ftr-432	341	19	in	in	ADP
ftr-432	341	20	drye	drye	NOUN
ftr-432	341	21	,	,	PUNCT
ftr-432	341	22	see	see	VERB
ftr-432	341	23	528	528	NUM
ftr-432	341	24	u.s	u.s	PROPN
ftr-432	341	25	.	.	PROPN
ftr-432	341	26	at	at	ADP
ftr-432	341	27	56	56	NUM
ftr-432	341	28	-	-	SYM
ftr-432	341	29	61	61	NUM
ftr-432	341	30	.	.	PUNCT
ftr-432	342	1	55	55	NUM
ftr-432	342	2	.	.	PUNCT
ftr-432	343	1	united	united	PROPN
ftr-432	343	2	states	states	PROPN
ftr-432	343	3	v.	v.	PROPN
ftr-432	343	4	snyder	snyder	PROPN
ftr-432	343	5	,	,	PUNCT
ftr-432	343	6	149	149	NUM
ftr-432	343	7	u.s	u.s	PROPN
ftr-432	343	8	.	.	PROPN
ftr-432	343	9	210,214	210,214	NUM
ftr-432	343	10	(	(	PUNCT
ftr-432	343	11	1893	1893	NUM
ftr-432	343	12	)	)	PUNCT
ftr-432	343	13	.	.	PUNCT
ftr-432	344	1	56	56	NUM
ftr-432	344	2	.	.	PUNCT
ftr-432	345	1	burnet	burnet	PROPN
ftr-432	345	2	v.	v.	PROPN
ftr-432	345	3	harmel	harmel	PROPN
ftr-432	345	4	,	,	PUNCT
ftr-432	345	5	287	287	NUM
ftr-432	345	6	u.s	u.s	PROPN
ftr-432	345	7	.	.	PROPN
ftr-432	345	8	103	103	NUM
ftr-432	345	9	,	,	PUNCT
ftr-432	345	10	110	110	NUM
ftr-432	345	11	(	(	PUNCT
ftr-432	345	12	1932	1932	NUM
ftr-432	345	13	)	)	PUNCT
ftr-432	345	14	.	.	PUNCT
ftr-432	346	1	57	57	NUM
ftr-432	346	2	.	.	X
ftr-432	346	3	309	309	NUM
ftr-432	346	4	u.s	u.s	PROPN
ftr-432	346	5	.	.	PROPN
ftr-432	346	6	78	78	NUM
ftr-432	346	7	(	(	PUNCT
ftr-432	346	8	1940	1940	NUM
ftr-432	346	9	)	)	PUNCT
ftr-432	346	10	.	.	PUNCT
ftr-432	347	1	58	58	NUM
ftr-432	347	2	.	.	PUNCT
ftr-432	348	1	i	i	PRON
ftr-432	348	2	d.	d.	PROPN
ftr-432	348	3	at	at	ADP
ftr-432	348	4	80	80	NUM
ftr-432	348	5	-	-	SYM
ftr-432	348	6	81	81	NUM
ftr-432	348	7	.	.	PUNCT
ftr-432	349	1	59	59	NUM
ftr-432	349	2	.	.	PUNCT
ftr-432	350	1	i	i	PRON
ftr-432	350	2	d.	d.	PROPN
ftr-432	350	3	at	at	ADP
ftr-432	350	4	82	82	NUM
ftr-432	350	5	.	.	PUNCT
ftr-432	350	6	2002	2002	NUM
ftr-432	350	7	]	]	PUNCT
ftr-432	350	8	how	how	SCONJ
ftr-432	350	9	to	to	PART
ftr-432	350	10	read	read	VERB
ftr-432	350	11	this	this	DET
ftr-432	350	12	second	second	ADJ
ftr-432	350	13	passage	passage	NOUN
ftr-432	350	14	:	:	PUNCT
ftr-432	350	15	state	state	NOUN
ftr-432	350	16	law	law	NOUN
ftr-432	350	17	determines	determine	VERB
ftr-432	350	18	the	the	DET
ftr-432	350	19	"	"	PUNCT
ftr-432	350	20	nature	nature	NOUN
ftr-432	350	21	"	"	PUNCT
ftr-432	350	22	of	of	ADP
ftr-432	350	23	the	the	DET
ftr-432	350	24	interest	interest	NOUN
ftr-432	350	25	?	?	PUNCT
ftr-432	351	1	does	do	AUX
ftr-432	351	2	"	"	PUNCT
ftr-432	351	3	nature	nature	NOUN
ftr-432	351	4	"	"	PUNCT
ftr-432	351	5	include	include	VERB
ftr-432	351	6	classification	classification	NOUN
ftr-432	351	7	of	of	ADP
ftr-432	351	8	the	the	DET
ftr-432	351	9	interest	interest	NOUN
ftr-432	351	10	as	as	ADP
ftr-432	351	11	property	property	NOUN
ftr-432	351	12	or	or	CCONJ
ftr-432	351	13	not	not	PART
ftr-432	351	14	property	property	NOUN
ftr-432	351	15	for	for	ADP
ftr-432	351	16	section	section	NOUN
ftr-432	351	17	6321	6321	NUM
ftr-432	351	18	purposes	purpose	NOUN
ftr-432	351	19	?	?	PUNCT
ftr-432	352	1	such	such	DET
ftr-432	352	2	a	a	DET
ftr-432	352	3	reading	reading	NOUN
ftr-432	352	4	would	would	AUX
ftr-432	352	5	be	be	AUX
ftr-432	352	6	possible	possible	ADJ
ftr-432	352	7	on	on	ADP
ftr-432	352	8	the	the	DET
ftr-432	352	9	bare	bare	ADJ
ftr-432	352	10	term	term	NOUN
ftr-432	352	11	itself	itself	PRON
ftr-432	352	12	.	.	PUNCT
ftr-432	353	1	however	however	ADV
ftr-432	353	2	,	,	PUNCT
ftr-432	353	3	that	that	DET
ftr-432	353	4	reading	reading	NOUN
ftr-432	353	5	would	would	AUX
ftr-432	353	6	,	,	PUNCT
ftr-432	353	7	comparing	compare	VERB
ftr-432	353	8	the	the	DET
ftr-432	353	9	two	two	NUM
ftr-432	353	10	passages	passage	NOUN
ftr-432	353	11	,	,	PUNCT
ftr-432	353	12	make	make	VERB
ftr-432	353	13	morgan	morgan	PROPN
ftr-432	353	14	inconsistent	inconsistent	VERB
ftr-432	353	15	with	with	ADP
ftr-432	353	16	itself	itself	PRON
ftr-432	353	17	.	.	PUNCT
ftr-432	354	1	it	it	PRON
ftr-432	354	2	also	also	ADV
ftr-432	354	3	would	would	AUX
ftr-432	354	4	place	place	VERB
ftr-432	354	5	morgan	morgan	PROPN
ftr-432	354	6	in	in	ADP
ftr-432	354	7	tension	tension	NOUN
ftr-432	354	8	with	with	ADP
ftr-432	354	9	the	the	DET
ftr-432	354	10	1893	1893	NUM
ftr-432	354	11	decision	decision	NOUN
ftr-432	354	12	.	.	PUNCT
ftr-432	355	1	thus	thus	ADV
ftr-432	355	2	,	,	PUNCT
ftr-432	355	3	a	a	DET
ftr-432	355	4	less	less	ADV
ftr-432	355	5	embracing	embrace	VERB
ftr-432	355	6	construction	construction	NOUN
ftr-432	355	7	of	of	ADP
ftr-432	355	8	the	the	DET
ftr-432	355	9	second	second	ADJ
ftr-432	355	10	passage	passage	NOUN
ftr-432	355	11	is	be	AUX
ftr-432	355	12	more	more	ADV
ftr-432	355	13	plausible	plausible	ADJ
ftr-432	355	14	.	.	PUNCT
ftr-432	356	1	that	that	PRON
ftr-432	356	2	is	be	AUX
ftr-432	356	3	,	,	PUNCT
ftr-432	356	4	"	"	PUNCT
ftr-432	356	5	nature	nature	NOUN
ftr-432	356	6	"	"	PUNCT
ftr-432	356	7	should	should	AUX
ftr-432	356	8	be	be	AUX
ftr-432	356	9	limited	limit	VERB
ftr-432	356	10	to	to	ADP
ftr-432	356	11	the	the	DET
ftr-432	356	12	content	content	NOUN
ftr-432	356	13	of	of	ADP
ftr-432	356	14	the	the	DET
ftr-432	356	15	interest	interest	NOUN
ftr-432	356	16	-	-	PUNCT
ftr-432	356	17	what	what	PRON
ftr-432	356	18	the	the	DET
ftr-432	356	19	taxpayer	taxpayer	NOUN
ftr-432	356	20	could	could	AUX
ftr-432	356	21	do	do	VERB
ftr-432	356	22	as	as	ADP
ftr-432	356	23	to	to	ADP
ftr-432	356	24	the	the	DET
ftr-432	356	25	property	property	NOUN
ftr-432	356	26	or	or	CCONJ
ftr-432	356	27	prevent	prevent	VERB
ftr-432	356	28	others	other	NOUN
ftr-432	356	29	from	from	ADP
ftr-432	356	30	doing	do	VERB
ftr-432	356	31	-	-	PUNCT
ftr-432	356	32	and	and	CCONJ
ftr-432	356	33	should	should	AUX
ftr-432	356	34	not	not	PART
ftr-432	356	35	also	also	ADV
ftr-432	356	36	include	include	VERB
ftr-432	356	37	the	the	DET
ftr-432	356	38	classification	classification	NOUN
ftr-432	356	39	or	or	CCONJ
ftr-432	356	40	definition	definition	NOUN
ftr-432	356	41	of	of	ADP
ftr-432	356	42	the	the	DET
ftr-432	356	43	interest	interest	NOUN
ftr-432	356	44	as	as	ADP
ftr-432	356	45	section	section	NOUN
ftr-432	356	46	6321	6321	NUM
ftr-432	356	47	property	property	NOUN
ftr-432	356	48	or	or	CCONJ
ftr-432	356	49	not	not	PART
ftr-432	356	50	.	.	PUNCT
ftr-432	357	1	this	this	DET
ftr-432	357	2	more	more	ADV
ftr-432	357	3	modest	modest	ADJ
ftr-432	357	4	interpretation	interpretation	NOUN
ftr-432	357	5	received	receive	VERB
ftr-432	357	6	further	further	ADJ
ftr-432	357	7	support	support	NOUN
ftr-432	357	8	in	in	ADP
ftr-432	357	9	the	the	DET
ftr-432	357	10	next	next	ADJ
ftr-432	357	11	several	several	ADJ
ftr-432	357	12	years	year	NOUN
ftr-432	357	13	.	.	PUNCT
ftr-432	358	1	in	in	ADP
ftr-432	358	2	1941	1941	NUM
ftr-432	358	3	,	,	PUNCT
ftr-432	358	4	the	the	DET
ftr-432	358	5	court	court	NOUN
ftr-432	358	6	reiterated	reiterate	VERB
ftr-432	358	7	the	the	DET
ftr-432	358	8	policy	policy	NOUN
ftr-432	358	9	of	of	ADP
ftr-432	358	10	uniform	uniform	ADJ
ftr-432	358	11	nationwide	nationwide	ADJ
ftr-432	358	12	application	application	NOUN
ftr-432	358	13	of	of	ADP
ftr-432	358	14	the	the	DET
ftr-432	358	15	tax	tax	NOUN
ftr-432	358	16	laws	law	NOUN
ftr-432	358	17	and	and	CCONJ
ftr-432	358	18	the	the	DET
ftr-432	358	19	consequently	consequently	ADV
ftr-432	358	20	limited	limited	ADJ
ftr-432	358	21	role	role	NOUN
ftr-432	358	22	of	of	ADP
ftr-432	358	23	state	state	NOUN
ftr-432	358	24	law.6	law.6	NOUN
ftr-432	358	25	"	"	PUNCT
ftr-432	358	26	in	in	ADP
ftr-432	358	27	1942	1942	NUM
ftr-432	358	28	,	,	PUNCT
ftr-432	358	29	the	the	DET
ftr-432	358	30	court	court	NOUN
ftr-432	358	31	stated	state	VERB
ftr-432	358	32	:	:	PUNCT
ftr-432	358	33	"	"	PUNCT
ftr-432	358	34	once	once	SCONJ
ftr-432	358	35	rights	right	NOUN
ftr-432	358	36	are	be	AUX
ftr-432	358	37	obtained	obtain	VERB
ftr-432	358	38	by	by	ADP
ftr-432	358	39	local	local	ADJ
ftr-432	358	40	law	law	NOUN
ftr-432	358	41	,	,	PUNCT
ftr-432	358	42	whatever	whatever	PRON
ftr-432	358	43	they	they	PRON
ftr-432	358	44	may	may	AUX
ftr-432	358	45	be	be	AUX
ftr-432	358	46	called	call	VERB
ftr-432	358	47	,	,	PUNCT
ftr-432	358	48	these	these	DET
ftr-432	358	49	rights	right	NOUN
ftr-432	358	50	are	be	AUX
ftr-432	358	51	subject	subject	ADJ
ftr-432	358	52	to	to	ADP
ftr-432	358	53	federal	federal	ADJ
ftr-432	358	54	definition	definition	NOUN
ftr-432	358	55	of	of	ADP
ftr-432	358	56	taxability	taxability	NOUN
ftr-432	358	57	.	.	PUNCT
ftr-432	359	1	"	"	PUNCT
ftr-432	359	2	'	'	PUNCT
ftr-432	359	3	"	"	PUNCT
ftr-432	359	4	then	then	ADV
ftr-432	359	5	,	,	PUNCT
ftr-432	359	6	in	in	ADP
ftr-432	359	7	1945	1945	NUM
ftr-432	359	8	,	,	PUNCT
ftr-432	359	9	the	the	DET
ftr-432	359	10	court	court	NOUN
ftr-432	359	11	stated	state	VERB
ftr-432	359	12	that	that	SCONJ
ftr-432	359	13	whether	whether	SCONJ
ftr-432	359	14	"	"	PUNCT
ftr-432	359	15	future	future	ADJ
ftr-432	359	16	earning	earning	NOUN
ftr-432	359	17	capacity	capacity	NOUN
ftr-432	359	18	"	"	PUNCT
ftr-432	359	19	constituted	constitute	VERB
ftr-432	359	20	property	property	NOUN
ftr-432	359	21	or	or	CCONJ
ftr-432	359	22	a	a	DET
ftr-432	359	23	property	property	NOUN
ftr-432	359	24	right	right	NOUN
ftr-432	359	25	was	be	AUX
ftr-432	359	26	"	"	PUNCT
ftr-432	359	27	not	not	PART
ftr-432	359	28	to	to	PART
ftr-432	359	29	be	be	AUX
ftr-432	359	30	determined	determine	VERB
ftr-432	359	31	by	by	ADP
ftr-432	359	32	resorting	resort	VERB
ftr-432	359	33	to	to	ADP
ftr-432	359	34	the	the	DET
ftr-432	359	35	local	local	ADJ
ftr-432	359	36	law	law	NOUN
ftr-432	359	37	of	of	ADP
ftr-432	359	38	pennsylvania	pennsylvania	PROPN
ftr-432	359	39	.	.	PUNCT
ftr-432	359	40	,	,	PUNCT
ftr-432	359	41	62	62	NUM
ftr-432	359	42	but	but	CCONJ
ftr-432	359	43	some	some	DET
ftr-432	359	44	decisions	decision	NOUN
ftr-432	359	45	in	in	ADP
ftr-432	359	46	the	the	DET
ftr-432	359	47	late	late	ADJ
ftr-432	359	48	1950	1950	NUM
ftr-432	359	49	's	's	PART
ftr-432	359	50	and	and	CCONJ
ftr-432	359	51	early	early	ADJ
ftr-432	359	52	1960	1960	NUM
ftr-432	359	53	's	's	PART
ftr-432	359	54	muddied	muddy	VERB
ftr-432	359	55	the	the	DET
ftr-432	359	56	waters	water	NOUN
ftr-432	359	57	.	.	PUNCT
ftr-432	360	1	in	in	ADP
ftr-432	360	2	united	united	PROPN
ftr-432	360	3	states	states	PROPN
ftr-432	360	4	v.	v.	ADP
ftr-432	360	5	bess	bess	PROPN
ftr-432	360	6	,	,	PUNCT
ftr-432	360	7	the	the	DET
ftr-432	360	8	court	court	NOUN
ftr-432	360	9	phrased	phrase	VERB
ftr-432	360	10	the	the	DET
ftr-432	360	11	analysis	analysis	NOUN
ftr-432	360	12	thusly	thusly	ADV
ftr-432	360	13	:	:	PUNCT
ftr-432	360	14	"	"	PUNCT
ftr-432	360	15	[	[	X
ftr-432	360	16	o]nce	o]nce	NOUN
ftr-432	360	17	it	it	PRON
ftr-432	360	18	has	have	AUX
ftr-432	360	19	been	be	AUX
ftr-432	360	20	determined	determine	VERB
ftr-432	360	21	that	that	SCONJ
ftr-432	360	22	state	state	NOUN
ftr-432	360	23	law	law	NOUN
ftr-432	360	24	creates	create	VERB
ftr-432	360	25	sufficient	sufficient	ADJ
ftr-432	360	26	interests	interest	NOUN
ftr-432	360	27	in	in	ADP
ftr-432	360	28	the	the	DET
ftr-432	360	29	[	[	X
ftr-432	360	30	taxpayer	taxpayer	NOUN
ftr-432	360	31	]	]	PUNCT
ftr-432	360	32	to	to	PART
ftr-432	360	33	satisfy	satisfy	VERB
ftr-432	360	34	the	the	DET
ftr-432	360	35	requirements	requirement	NOUN
ftr-432	360	36	of	of	ADP
ftr-432	360	37	[	[	X
ftr-432	360	38	what	what	PRON
ftr-432	360	39	is	be	AUX
ftr-432	360	40	now	now	ADV
ftr-432	360	41	section	section	NOUN
ftr-432	360	42	6321	6321	NUM
ftr-432	360	43	]	]	PUNCT
ftr-432	360	44	,	,	PUNCT
ftr-432	360	45	"	"	PUNCT
ftr-432	360	46	recourse	recourse	NOUN
ftr-432	360	47	to	to	ADP
ftr-432	360	48	state	state	NOUN
ftr-432	360	49	law	law	NOUN
ftr-432	360	50	ends.63	ends.63	ADV
ftr-432	360	51	this	this	PRON
ftr-432	360	52	presents	present	VERB
ftr-432	360	53	a	a	DET
ftr-432	360	54	similar	similar	ADJ
ftr-432	360	55	ambiguity	ambiguity	NOUN
ftr-432	360	56	to	to	ADP
ftr-432	360	57	the	the	DET
ftr-432	360	58	"	"	PUNCT
ftr-432	360	59	nature	nature	NOUN
ftr-432	360	60	"	"	PUNCT
ftr-432	360	61	language	language	NOUN
ftr-432	360	62	of	of	ADP
ftr-432	360	63	morgan	morgan	PROPN
ftr-432	360	64	.	.	PUNCT
ftr-432	361	1	the	the	DET
ftr-432	361	2	bete	bete	PROPN
ftr-432	361	3	noire	noire	PROPN
ftr-432	361	4	of	of	ADP
ftr-432	361	5	this	this	DET
ftr-432	361	6	chronicle	chronicle	NOUN
ftr-432	361	7	is	be	AUX
ftr-432	361	8	the	the	DET
ftr-432	361	9	1960	1960	NUM
ftr-432	361	10	decisionaquilino	decisionaquilino	PROPN
ftr-432	361	11	v.	v.	PROPN
ftr-432	361	12	united	united	PROPN
ftr-432	361	13	states.6	states.6	PROPN
ftr-432	361	14	'	'	PART
ftr-432	361	15	there	there	ADV
ftr-432	361	16	,	,	PUNCT
ftr-432	361	17	the	the	DET
ftr-432	361	18	court	court	NOUN
ftr-432	361	19	stated	state	VERB
ftr-432	361	20	:	:	PUNCT
ftr-432	361	21	the	the	DET
ftr-432	361	22	threshold	threshold	NOUN
ftr-432	361	23	question	question	NOUN
ftr-432	361	24	...	...	PUNCT
ftr-432	361	25	is	be	AUX
ftr-432	361	26	whether	whether	SCONJ
ftr-432	361	27	and	and	CCONJ
ftr-432	361	28	to	to	ADP
ftr-432	361	29	what	what	DET
ftr-432	361	30	extent	extent	NOUN
ftr-432	361	31	the	the	DET
ftr-432	361	32	taxpayer	taxpayer	NOUN
ftr-432	361	33	had	have	VERB
ftr-432	361	34	"	"	PUNCT
ftr-432	361	35	property	property	NOUN
ftr-432	361	36	"	"	PUNCT
ftr-432	361	37	or	or	CCONJ
ftr-432	361	38	"	"	PUNCT
ftr-432	361	39	rights	right	NOUN
ftr-432	361	40	to	to	ADP
ftr-432	361	41	property	property	NOUN
ftr-432	361	42	"	"	PUNCT
ftr-432	361	43	to	to	PART
ftr-432	361	44	which	which	PRON
ftr-432	361	45	the	the	DET
ftr-432	361	46	federal	federal	ADJ
ftr-432	361	47	tax	tax	NOUN
ftr-432	361	48	lien	lien	NOUN
ftr-432	361	49	could	could	AUX
ftr-432	361	50	attach	attach	VERB
ftr-432	361	51	.	.	PUNCT
ftr-432	362	1	in	in	ADP
ftr-432	362	2	answering	answer	VERB
ftr-432	362	3	that	that	DET
ftr-432	362	4	question	question	NOUN
ftr-432	362	5	,	,	PUNCT
ftr-432	362	6	both	both	CCONJ
ftr-432	362	7	federal	federal	ADJ
ftr-432	362	8	and	and	CCONJ
ftr-432	362	9	state	state	NOUN
ftr-432	362	10	courts	court	NOUN
ftr-432	362	11	must	must	AUX
ftr-432	362	12	look	look	VERB
ftr-432	362	13	to	to	ADP
ftr-432	362	14	state	state	NOUN
ftr-432	362	15	law	law	NOUN
ftr-432	362	16	....	....	PUNCT
ftr-432	363	1	the	the	DET
ftr-432	363	2	application	application	NOUN
ftr-432	363	3	of	of	ADP
ftr-432	363	4	state	state	NOUN
ftr-432	363	5	law	law	NOUN
ftr-432	363	6	in	in	ADP
ftr-432	363	7	ascertaining	ascertain	VERB
ftr-432	363	8	the	the	DET
ftr-432	363	9	taxpayer	taxpayer	NOUN
ftr-432	363	10	's	's	PART
ftr-432	363	11	property	property	NOUN
ftr-432	363	12	rights	right	NOUN
ftr-432	363	13	and	and	CCONJ
ftr-432	363	14	of	of	ADP
ftr-432	363	15	federal	federal	ADJ
ftr-432	363	16	law	law	NOUN
ftr-432	363	17	in	in	ADP
ftr-432	363	18	reconciling	reconcile	VERB
ftr-432	363	19	the	the	DET
ftr-432	363	20	claims	claim	NOUN
ftr-432	363	21	of	of	ADP
ftr-432	363	22	competing	compete	VERB
ftr-432	363	23	lienors	lienor	NOUN
ftr-432	363	24	is	be	AUX
ftr-432	363	25	based	base	VERB
ftr-432	363	26	upon	upon	SCONJ
ftr-432	363	27	logic	logic	NOUN
ftr-432	363	28	and	and	CCONJ
ftr-432	363	29	sound	sound	ADJ
ftr-432	363	30	legal	legal	ADJ
ftr-432	363	31	principles	principle	NOUN
ftr-432	363	32	.	.	PUNCT
ftr-432	364	1	this	this	DET
ftr-432	364	2	approach	approach	NOUN
ftr-432	364	3	strikes	strike	VERB
ftr-432	364	4	a	a	DET
ftr-432	364	5	proper	proper	ADJ
ftr-432	364	6	balance	balance	NOUN
ftr-432	364	7	between	between	ADP
ftr-432	364	8	the	the	DET
ftr-432	364	9	legitimate	legitimate	ADJ
ftr-432	364	10	and	and	CCONJ
ftr-432	364	11	traditional	traditional	ADJ
ftr-432	364	12	interest	interest	NOUN
ftr-432	364	13	which	which	PRON
ftr-432	364	14	the	the	DET
ftr-432	364	15	state	state	NOUN
ftr-432	364	16	has	have	VERB
ftr-432	364	17	in	in	ADP
ftr-432	364	18	creating	create	VERB
ftr-432	364	19	and	and	CCONJ
ftr-432	364	20	defining	define	VERB
ftr-432	364	21	the	the	DET
ftr-432	364	22	property	property	NOUN
ftr-432	364	23	interest	interest	NOUN
ftr-432	364	24	of	of	ADP
ftr-432	364	25	its	its	PRON
ftr-432	364	26	citizens	citizen	NOUN
ftr-432	364	27	and	and	CCONJ
ftr-432	364	28	60	60	NUM
ftr-432	364	29	.	.	PUNCT
ftr-432	365	1	united	united	PROPN
ftr-432	365	2	states	states	PROPN
ftr-432	365	3	v.	v.	ADP
ftr-432	365	4	pelzer	pelzer	PROPN
ftr-432	365	5	,	,	PUNCT
ftr-432	365	6	312	312	NUM
ftr-432	365	7	u.s	u.s	PROPN
ftr-432	365	8	.	.	PROPN
ftr-432	365	9	399	399	NUM
ftr-432	365	10	,	,	PUNCT
ftr-432	365	11	402	402	NUM
ftr-432	365	12	(	(	PUNCT
ftr-432	365	13	1941	1941	NUM
ftr-432	365	14	)	)	PUNCT
ftr-432	365	15	.	.	PUNCT
ftr-432	366	1	61	61	NUM
ftr-432	366	2	.	.	PUNCT
ftr-432	367	1	helvering	helvere	VERB
ftr-432	367	2	v.	v.	ADP
ftr-432	367	3	stuart	stuart	PROPN
ftr-432	367	4	,	,	PUNCT
ftr-432	367	5	317	317	NUM
ftr-432	367	6	u.s	u.s	PROPN
ftr-432	367	7	.	.	PROPN
ftr-432	367	8	154	154	NUM
ftr-432	367	9	,	,	PUNCT
ftr-432	367	10	162	162	NUM
ftr-432	367	11	(	(	PUNCT
ftr-432	367	12	1942	1942	NUM
ftr-432	367	13	)	)	PUNCT
ftr-432	367	14	.	.	PUNCT
ftr-432	368	1	62	62	NUM
ftr-432	368	2	.	.	PUNCT
ftr-432	369	1	glass	glass	PROPN
ftr-432	369	2	city	city	PROPN
ftr-432	369	3	bank	bank	PROPN
ftr-432	369	4	v.	v.	PROPN
ftr-432	369	5	united	united	PROPN
ftr-432	369	6	states	states	PROPN
ftr-432	369	7	,	,	PUNCT
ftr-432	369	8	326	326	NUM
ftr-432	369	9	u.s	u.s	PROPN
ftr-432	369	10	.	.	PROPN
ftr-432	369	11	265,268	265,268	NUM
ftr-432	369	12	(	(	PUNCT
ftr-432	369	13	1945	1945	NUM
ftr-432	369	14	)	)	PUNCT
ftr-432	369	15	.	.	PUNCT
ftr-432	370	1	63	63	NUM
ftr-432	370	2	.	.	PUNCT
ftr-432	370	3	united	united	PROPN
ftr-432	370	4	states	states	PROPN
ftr-432	370	5	v.	v.	ADP
ftr-432	370	6	bess	bess	PROPN
ftr-432	370	7	,	,	PUNCT
ftr-432	370	8	357	357	NUM
ftr-432	370	9	u.s	u.s	PROPN
ftr-432	370	10	.	.	PROPN
ftr-432	370	11	51	51	NUM
ftr-432	370	12	,	,	PUNCT
ftr-432	370	13	56	56	NUM
ftr-432	370	14	-	-	SYM
ftr-432	370	15	57	57	NUM
ftr-432	370	16	(	(	PUNCT
ftr-432	370	17	1958	1958	NUM
ftr-432	370	18	)	)	PUNCT
ftr-432	370	19	.	.	PUNCT
ftr-432	371	1	64	64	NUM
ftr-432	371	2	.	.	X
ftr-432	371	3	363	363	NUM
ftr-432	371	4	u.s	u.s	PROPN
ftr-432	371	5	.	.	PROPN
ftr-432	371	6	509	509	NUM
ftr-432	371	7	(	(	PUNCT
ftr-432	371	8	1960	1960	NUM
ftr-432	371	9	)	)	PUNCT
ftr-432	371	10	.	.	PUNCT
ftr-432	372	1	the	the	DET
ftr-432	372	2	holding	holding	NOUN
ftr-432	372	3	of	of	ADP
ftr-432	372	4	aquilino	aquilino	NOUN
ftr-432	372	5	is	be	AUX
ftr-432	372	6	that	that	SCONJ
ftr-432	372	7	§	§	PROPN
ftr-432	372	8	6321	6321	NUM
ftr-432	372	9	property	property	NOUN
ftr-432	372	10	includes	include	VERB
ftr-432	372	11	beneficial	beneficial	ADJ
ftr-432	372	12	interests	interest	NOUN
ftr-432	372	13	,	,	PUNCT
ftr-432	372	14	not	not	PART
ftr-432	372	15	bare	bare	ADJ
ftr-432	372	16	legal	legal	ADJ
ftr-432	372	17	title	title	NOUN
ftr-432	372	18	.	.	PUNCT
ftr-432	373	1	i	i	PRON
ftr-432	373	2	d.	d.	PROPN
ftr-432	373	3	at	at	ADP
ftr-432	373	4	515	515	NUM
ftr-432	373	5	-	-	SYM
ftr-432	373	6	16	16	NUM
ftr-432	373	7	.	.	NOUN
ftr-432	373	8	1	1	NUM
ftr-432	373	9	am	be	AUX
ftr-432	373	10	not	not	PART
ftr-432	373	11	troubled	trouble	VERB
ftr-432	373	12	by	by	ADP
ftr-432	373	13	that	that	DET
ftr-432	373	14	holding	holding	NOUN
ftr-432	373	15	,	,	PUNCT
ftr-432	373	16	only	only	ADV
ftr-432	373	17	by	by	ADP
ftr-432	373	18	aquilino	aquilino	NOUN
ftr-432	373	19	's	's	PART
ftr-432	373	20	phrasing	phrasing	NOUN
ftr-432	373	21	of	of	ADP
ftr-432	373	22	the	the	DET
ftr-432	373	23	relationship	relationship	NOUN
ftr-432	373	24	between	between	ADP
ftr-432	373	25	federal	federal	ADJ
ftr-432	373	26	and	and	CCONJ
ftr-432	373	27	state	state	NOUN
ftr-432	373	28	law	law	NOUN
ftr-432	373	29	.	.	PUNCT
ftr-432	374	1	florida	florida	PROPN
ftr-432	374	2	tax	tax	PROPN
ftr-432	374	3	review	review	NOUN
ftr-432	375	1	[	[	X
ftr-432	375	2	vol	vol	NOUN
ftr-432	375	3	.	.	NOUN
ftr-432	375	4	5:6	5:6	NUM
ftr-432	375	5	the	the	DET
ftr-432	375	6	good	good	NOUN
ftr-432	375	7	,	,	PUNCT
ftr-432	375	8	the	the	DET
ftr-432	375	9	bad	bad	ADJ
ftr-432	375	10	,	,	PUNCT
ftr-432	375	11	and	and	CCONJ
ftr-432	375	12	the	the	DET
ftr-432	375	13	ugly	ugly	ADJ
ftr-432	375	14	the	the	DET
ftr-432	375	15	necessity	necessity	NOUN
ftr-432	375	16	for	for	ADP
ftr-432	375	17	a	a	DET
ftr-432	375	18	uniform	uniform	ADJ
ftr-432	375	19	administration	administration	NOUN
ftr-432	375	20	of	of	ADP
ftr-432	375	21	the	the	DET
ftr-432	375	22	federal	federal	ADJ
ftr-432	375	23	revenue	revenue	NOUN
ftr-432	375	24	statutes.65	statutes.65	PROPN
ftr-432	375	25	this	this	PRON
ftr-432	375	26	is	be	AUX
ftr-432	375	27	the	the	DET
ftr-432	375	28	formulation	formulation	NOUN
ftr-432	375	29	most	most	ADV
ftr-432	375	30	nearly	nearly	ADV
ftr-432	375	31	at	at	ADP
ftr-432	375	32	odds	odd	NOUN
ftr-432	375	33	with	with	ADP
ftr-432	375	34	drye	drye	PROPN
ftr-432	375	35	's	's	PART
ftr-432	375	36	explication	explication	NOUN
ftr-432	375	37	of	of	ADP
ftr-432	375	38	tax	tax	NOUN
ftr-432	375	39	lien	lien	NOUN
ftr-432	375	40	doctrine.66	doctrine.66	NOUN
ftr-432	376	1	yet	yet	ADV
ftr-432	376	2	even	even	ADV
ftr-432	376	3	it	it	PRON
ftr-432	376	4	can	can	AUX
ftr-432	376	5	be	be	AUX
ftr-432	376	6	argued	argue	VERB
ftr-432	376	7	to	to	PART
ftr-432	376	8	be	be	AUX
ftr-432	376	9	reconcilable	reconcilable	ADJ
ftr-432	376	10	.	.	PUNCT
ftr-432	377	1	to	to	PART
ftr-432	377	2	say	say	VERB
ftr-432	377	3	that	that	SCONJ
ftr-432	377	4	state	state	NOUN
ftr-432	377	5	law	law	NOUN
ftr-432	377	6	must	must	AUX
ftr-432	377	7	be	be	AUX
ftr-432	377	8	looked	look	VERB
ftr-432	377	9	to	to	ADP
ftr-432	377	10	in	in	ADP
ftr-432	377	11	making	make	VERB
ftr-432	377	12	the	the	DET
ftr-432	377	13	property	property	NOUN
ftr-432	377	14	status	status	NOUN
ftr-432	377	15	determination	determination	NOUN
ftr-432	377	16	is	be	AUX
ftr-432	377	17	not	not	PART
ftr-432	377	18	to	to	PART
ftr-432	377	19	say	say	VERB
ftr-432	377	20	that	that	SCONJ
ftr-432	377	21	state	state	NOUN
ftr-432	377	22	law	law	NOUN
ftr-432	377	23	is	be	AUX
ftr-432	377	24	the	the	DET
ftr-432	377	25	only	only	ADJ
ftr-432	377	26	thing	thing	NOUN
ftr-432	377	27	to	to	PART
ftr-432	377	28	be	be	AUX
ftr-432	377	29	considered	consider	VERB
ftr-432	377	30	.	.	PUNCT
ftr-432	378	1	tunnel	tunnel	NOUN
ftr-432	378	2	vision	vision	NOUN
ftr-432	378	3	is	be	AUX
ftr-432	378	4	not	not	PART
ftr-432	378	5	required	require	VERB
ftr-432	378	6	.	.	PUNCT
ftr-432	379	1	drye	drye	PROPN
ftr-432	379	2	too	too	ADV
ftr-432	379	3	requires	require	VERB
ftr-432	379	4	that	that	SCONJ
ftr-432	379	5	state	state	NOUN
ftr-432	379	6	law	law	NOUN
ftr-432	379	7	be	be	AUX
ftr-432	379	8	looked	look	VERB
ftr-432	379	9	to	to	ADP
ftr-432	379	10	,	,	PUNCT
ftr-432	379	11	but	but	CCONJ
ftr-432	379	12	only	only	ADV
ftr-432	379	13	up	up	ADP
ftr-432	379	14	to	to	ADP
ftr-432	379	15	a	a	DET
ftr-432	379	16	certain	certain	ADJ
ftr-432	379	17	point	point	NOUN
ftr-432	379	18	and	and	CCONJ
ftr-432	379	19	not	not	PART
ftr-432	379	20	exclusively	exclusively	ADV
ftr-432	379	21	.	.	PUNCT
ftr-432	380	1	aquilino	aquilino	NOUN
ftr-432	380	2	is	be	AUX
ftr-432	380	3	not	not	PART
ftr-432	380	4	terminally	terminally	ADV
ftr-432	380	5	incompatible	incompatible	ADJ
ftr-432	380	6	with	with	ADP
ftr-432	380	7	that	that	DET
ftr-432	380	8	approach	approach	NOUN
ftr-432	380	9	.	.	PUNCT
ftr-432	381	1	moreover	moreover	ADV
ftr-432	381	2	,	,	PUNCT
ftr-432	381	3	this	this	DET
ftr-432	381	4	reconciliation	reconciliation	NOUN
ftr-432	381	5	gains	gain	VERB
ftr-432	381	6	force	force	NOUN
ftr-432	381	7	from	from	ADP
ftr-432	381	8	the	the	DET
ftr-432	381	9	fact	fact	NOUN
ftr-432	381	10	that	that	SCONJ
ftr-432	381	11	the	the	DET
ftr-432	381	12	supreme	supreme	PROPN
ftr-432	381	13	court	court	PROPN
ftr-432	381	14	,	,	PUNCT
ftr-432	381	15	just	just	ADV
ftr-432	381	16	one	one	NUM
ftr-432	381	17	year	year	NOUN
ftr-432	381	18	after	after	ADP
ftr-432	381	19	aquilino	aquilino	NOUN
ftr-432	381	20	and	and	CCONJ
ftr-432	381	21	seemingly	seemingly	ADV
ftr-432	381	22	not	not	PART
ftr-432	381	23	thinking	think	VERB
ftr-432	381	24	it	it	PRON
ftr-432	381	25	at	at	ADP
ftr-432	381	26	odds	odd	NOUN
ftr-432	381	27	with	with	ADP
ftr-432	381	28	aquilino	aquilino	NOUN
ftr-432	381	29	,	,	PUNCT
ftr-432	381	30	quoted	quote	VERB
ftr-432	381	31	with	with	ADP
ftr-432	381	32	approval	approval	NOUN
ftr-432	381	33	the	the	DET
ftr-432	381	34	language	language	NOUN
ftr-432	381	35	of	of	ADP
ftr-432	381	36	the	the	DET
ftr-432	381	37	1893	1893	NUM
ftr-432	381	38	decision.67	decision.67	NOUN
ftr-432	381	39	there	there	PRON
ftr-432	381	40	the	the	DET
ftr-432	381	41	matter	matter	NOUN
ftr-432	381	42	lay	lie	VERB
ftr-432	381	43	for	for	ADP
ftr-432	381	44	a	a	DET
ftr-432	381	45	decade	decade	NOUN
ftr-432	381	46	.	.	PUNCT
ftr-432	382	1	then	then	ADV
ftr-432	382	2	,	,	PUNCT
ftr-432	382	3	in	in	ADP
ftr-432	382	4	1971	1971	NUM
ftr-432	382	5	,	,	PUNCT
ftr-432	382	6	the	the	DET
ftr-432	382	7	court	court	NOUN
ftr-432	382	8	repeated	repeat	VERB
ftr-432	382	9	that	that	SCONJ
ftr-432	382	10	"	"	PUNCT
ftr-432	382	11	state	state	NOUN
ftr-432	382	12	law	law	NOUN
ftr-432	382	13	creates	create	VERB
ftr-432	382	14	legal	legal	ADJ
ftr-432	382	15	interests	interest	NOUN
ftr-432	382	16	but	but	CCONJ
ftr-432	382	17	the	the	DET
ftr-432	382	18	federal	federal	PROPN
ftr-432	382	19	statute	statute	NOUN
ftr-432	382	20	determines	determine	VERB
ftr-432	382	21	when	when	SCONJ
ftr-432	382	22	and	and	CCONJ
ftr-432	382	23	how	how	SCONJ
ftr-432	382	24	they	they	PRON
ftr-432	382	25	shall	shall	AUX
ftr-432	382	26	be	be	AUX
ftr-432	382	27	taxed	tax	VERB
ftr-432	382	28	,	,	PUNCT
ftr-432	382	29	"	"	PUNCT
ftr-432	382	30	and	and	CCONJ
ftr-432	382	31	it	it	PRON
ftr-432	382	32	called	call	VERB
ftr-432	382	33	these	these	DET
ftr-432	382	34	principles	principle	NOUN
ftr-432	382	35	"	"	PUNCT
ftr-432	382	36	long	long	ADV
ftr-432	382	37	established	establish	VERB
ftr-432	382	38	in	in	ADP
ftr-432	382	39	the	the	DET
ftr-432	382	40	law	law	NOUN
ftr-432	382	41	of	of	ADP
ftr-432	382	42	taxation	taxation	NOUN
ftr-432	382	43	.	.	PUNCT
ftr-432	383	1	68	68	NUM
ftr-432	383	2	in	in	ADP
ftr-432	383	3	1985	1985	NUM
ftr-432	383	4	,	,	PUNCT
ftr-432	383	5	the	the	DET
ftr-432	383	6	court	court	NOUN
ftr-432	383	7	again	again	ADV
ftr-432	383	8	stated	state	VERB
ftr-432	383	9	the	the	DET
ftr-432	383	10	rule	rule	NOUN
ftr-432	383	11	in	in	ADP
ftr-432	383	12	a	a	DET
ftr-432	383	13	manner	manner	NOUN
ftr-432	383	14	consonant	consonant	NOUN
ftr-432	383	15	with	with	ADP
ftr-432	383	16	the	the	DET
ftr-432	383	17	later	later	ADJ
ftr-432	383	18	teaching	teaching	NOUN
ftr-432	383	19	of	of	ADP
ftr-432	383	20	drye	drye	PROPN
ftr-432	383	21	.	.	PUNCT
ftr-432	384	1	in	in	ADP
ftr-432	384	2	national	national	PROPN
ftr-432	384	3	bank	bank	PROPN
ftr-432	384	4	of	of	ADP
ftr-432	384	5	commerce	commerce	PROPN
ftr-432	384	6	,	,	PUNCT
ftr-432	384	7	the	the	DET
ftr-432	384	8	court	court	NOUN
ftr-432	384	9	stated	state	VERB
ftr-432	384	10	:	:	PUNCT
ftr-432	384	11	"	"	PUNCT
ftr-432	384	12	the	the	DET
ftr-432	384	13	question	question	NOUN
ftr-432	384	14	whether	whether	SCONJ
ftr-432	384	15	a	a	DET
ftr-432	384	16	state	state	NOUN
ftr-432	384	17	-	-	PUNCT
ftr-432	384	18	law	law	NOUN
ftr-432	384	19	right	right	NOUN
ftr-432	384	20	constitutes	constitute	VERB
ftr-432	384	21	'	'	PUNCT
ftr-432	384	22	property	property	NOUN
ftr-432	384	23	'	'	PUNCT
ftr-432	384	24	or	or	CCONJ
ftr-432	384	25	'	'	PUNCT
ftr-432	384	26	rights	right	NOUN
ftr-432	384	27	to	to	ADP
ftr-432	384	28	property	property	NOUN
ftr-432	384	29	'	'	PUNCT
ftr-432	384	30	is	be	AUX
ftr-432	384	31	a	a	DET
ftr-432	384	32	matter	matter	NOUN
ftr-432	384	33	of	of	ADP
ftr-432	384	34	federal	federal	ADJ
ftr-432	384	35	law	law	NOUN
ftr-432	384	36	.	.	PUNCT
ftr-432	385	1	,	,	PUNCT
ftr-432	385	2	69	69	NUM
ftr-432	385	3	finally	finally	ADV
ftr-432	385	4	,	,	PUNCT
ftr-432	385	5	in	in	ADP
ftr-432	385	6	the	the	DET
ftr-432	385	7	irvine	irvine	PROPN
ftr-432	385	8	case	case	NOUN
ftr-432	385	9	in	in	ADP
ftr-432	385	10	1994	1994	NUM
ftr-432	385	11	,	,	PUNCT
ftr-432	385	12	the	the	DET
ftr-432	385	13	court	court	NOUN
ftr-432	385	14	referred	refer	VERB
ftr-432	385	15	to	to	ADP
ftr-432	385	16	"	"	PUNCT
ftr-432	385	17	the	the	DET
ftr-432	385	18	general	general	ADJ
ftr-432	385	19	and	and	CCONJ
ftr-432	385	20	longstanding	longstanding	ADJ
ftr-432	385	21	rule	rule	NOUN
ftr-432	385	22	in	in	ADP
ftr-432	385	23	federal	federal	ADJ
ftr-432	385	24	tax	tax	NOUN
ftr-432	385	25	cases	case	NOUN
ftr-432	385	26	that	that	SCONJ
ftr-432	385	27	although	although	SCONJ
ftr-432	385	28	state	state	NOUN
ftr-432	385	29	law	law	NOUN
ftr-432	385	30	creates	create	VERB
ftr-432	385	31	legal	legal	ADJ
ftr-432	385	32	interests	interest	NOUN
ftr-432	385	33	and	and	CCONJ
ftr-432	385	34	rights	right	NOUN
ftr-432	385	35	in	in	ADP
ftr-432	385	36	property	property	NOUN
ftr-432	385	37	,	,	PUNCT
ftr-432	385	38	65	65	NUM
ftr-432	385	39	.	.	PUNCT
ftr-432	386	1	i	i	PRON
ftr-432	386	2	d.	d.	PROPN
ftr-432	386	3	at	at	ADP
ftr-432	386	4	512	512	NUM
ftr-432	386	5	-	-	SYM
ftr-432	386	6	14	14	NUM
ftr-432	386	7	.	.	PUNCT
ftr-432	387	1	aquilino	aquilino	PROPN
ftr-432	387	2	had	have	VERB
ftr-432	387	3	a	a	DET
ftr-432	387	4	companion	companion	NOUN
ftr-432	387	5	case	case	NOUN
ftr-432	387	6	,	,	PUNCT
ftr-432	387	7	united	united	PROPN
ftr-432	387	8	states	states	PROPN
ftr-432	387	9	v.	v.	ADP
ftr-432	387	10	durham	durham	PROPN
ftr-432	387	11	lumber	lumber	PROPN
ftr-432	387	12	co.	co.	PROPN
ftr-432	387	13	,	,	PUNCT
ftr-432	387	14	363	363	NUM
ftr-432	387	15	u.s	u.s	PROPN
ftr-432	387	16	.	.	PROPN
ftr-432	387	17	522	522	NUM
ftr-432	387	18	(	(	PUNCT
ftr-432	387	19	1960	1960	NUM
ftr-432	387	20	)	)	PUNCT
ftr-432	387	21	,	,	PUNCT
ftr-432	387	22	which	which	PRON
ftr-432	387	23	spoke	speak	VERB
ftr-432	387	24	in	in	ADP
ftr-432	387	25	similar	similar	ADJ
ftr-432	387	26	terms	term	NOUN
ftr-432	387	27	,	,	PUNCT
ftr-432	387	28	including	include	VERB
ftr-432	387	29	the	the	DET
ftr-432	387	30	"	"	PUNCT
ftr-432	387	31	nature	nature	NOUN
ftr-432	387	32	"	"	PUNCT
ftr-432	387	33	language	language	NOUN
ftr-432	387	34	.	.	PUNCT
ftr-432	388	1	the	the	DET
ftr-432	388	2	supreme	supreme	PROPN
ftr-432	388	3	court	court	PROPN
ftr-432	388	4	noted	note	VERB
ftr-432	388	5	that	that	SCONJ
ftr-432	388	6	the	the	DET
ftr-432	388	7	court	court	NOUN
ftr-432	388	8	of	of	ADP
ftr-432	388	9	appeals	appeals	PROPN
ftr-432	388	10	below	below	ADP
ftr-432	388	11	"	"	PUNCT
ftr-432	388	12	stated	state	VERB
ftr-432	388	13	that	that	SCONJ
ftr-432	388	14	the	the	DET
ftr-432	388	15	nature	nature	NOUN
ftr-432	388	16	and	and	CCONJ
ftr-432	388	17	extent	extent	NOUN
ftr-432	388	18	of	of	ADP
ftr-432	388	19	the	the	DET
ftr-432	388	20	[	[	X
ftr-432	388	21	taxpayer	taxpayer	NOUN
ftr-432	388	22	's	's	PART
ftr-432	388	23	]	]	PUNCT
ftr-432	388	24	property	property	NOUN
ftr-432	388	25	rights	right	NOUN
ftr-432	388	26	,	,	PUNCT
ftr-432	388	27	to	to	PART
ftr-432	388	28	which	which	PRON
ftr-432	388	29	the	the	DET
ftr-432	388	30	tax	tax	NOUN
ftr-432	388	31	lien	lien	NOUN
ftr-432	388	32	attached	attach	VERB
ftr-432	388	33	,	,	PUNCT
ftr-432	388	34	must	must	AUX
ftr-432	388	35	be	be	AUX
ftr-432	388	36	ascertained	ascertain	VERB
ftr-432	388	37	under	under	ADP
ftr-432	388	38	state	state	NOUN
ftr-432	388	39	law	law	NOUN
ftr-432	388	40	.	.	PUNCT
ftr-432	388	41	"	"	PUNCT
ftr-432	389	1	i	i	PRON
ftr-432	389	2	d.	d.	PROPN
ftr-432	389	3	at	at	ADP
ftr-432	389	4	524	524	NUM
ftr-432	389	5	.	.	PUNCT
ftr-432	390	1	the	the	DET
ftr-432	390	2	supreme	supreme	PROPN
ftr-432	390	3	court	court	PROPN
ftr-432	390	4	affirmed	affirm	VERB
ftr-432	390	5	.	.	PUNCT
ftr-432	391	1	i	i	PRON
ftr-432	391	2	d.	d.	PROPN
ftr-432	391	3	at	at	ADP
ftr-432	391	4	526	526	NUM
ftr-432	391	5	(	(	PUNCT
ftr-432	391	6	"	"	PUNCT
ftr-432	391	7	the	the	DET
ftr-432	391	8	court	court	NOUN
ftr-432	391	9	of	of	ADP
ftr-432	391	10	appeals	appeal	NOUN
ftr-432	391	11	was	be	AUX
ftr-432	391	12	correct	correct	ADJ
ftr-432	391	13	in	in	ADP
ftr-432	391	14	asserting	assert	VERB
ftr-432	391	15	that	that	SCONJ
ftr-432	391	16	the	the	DET
ftr-432	391	17	government	government	NOUN
ftr-432	391	18	's	's	PART
ftr-432	391	19	tax	tax	NOUN
ftr-432	391	20	lien	lien	NOUN
ftr-432	391	21	attached	attach	VERB
ftr-432	391	22	to	to	ADP
ftr-432	391	23	the	the	DET
ftr-432	391	24	taxpayers	taxpayer	NOUN
ftr-432	391	25	'	'	PART
ftr-432	391	26	property	property	NOUN
ftr-432	391	27	interests	interest	NOUN
ftr-432	391	28	in	in	ADP
ftr-432	391	29	the	the	DET
ftr-432	391	30	fund	fund	NOUN
ftr-432	391	31	as	as	SCONJ
ftr-432	391	32	defined	define	VERB
ftr-432	391	33	by	by	ADP
ftr-432	391	34	north	north	PROPN
ftr-432	391	35	carolina	carolina	PROPN
ftr-432	391	36	law	law	NOUN
ftr-432	391	37	.	.	PUNCT
ftr-432	391	38	"	"	PUNCT
ftr-432	391	39	)	)	PUNCT
ftr-432	392	1	andn.4	andn.4	NOUN
ftr-432	392	2	(	(	PUNCT
ftr-432	392	3	"	"	PUNCT
ftr-432	392	4	hat	hat	NOUN
ftr-432	392	5	constitutes	constitute	VERB
ftr-432	392	6	the	the	DET
ftr-432	392	7	taxpayer	taxpayer	NOUN
ftr-432	392	8	's	's	PART
ftr-432	392	9	propertyin	propertyin	NOUN
ftr-432	392	10	the	the	DET
ftr-432	392	11	first	first	ADJ
ftr-432	392	12	place	place	NOUN
ftr-432	392	13	is	be	AUX
ftr-432	392	14	a	a	DET
ftr-432	392	15	question	question	NOUN
ftr-432	392	16	of	of	ADP
ftr-432	392	17	state	state	NOUN
ftr-432	392	18	law	law	NOUN
ftr-432	392	19	"	"	PUNCT
ftr-432	392	20	)	)	PUNCT
ftr-432	392	21	.	.	PUNCT
ftr-432	393	1	durham	durham	PROPN
ftr-432	393	2	lumber	lumber	PROPN
ftr-432	393	3	is	be	AUX
ftr-432	393	4	cited	cite	VERB
ftr-432	393	5	far	far	ADV
ftr-432	393	6	less	less	ADV
ftr-432	393	7	frequently	frequently	ADV
ftr-432	393	8	than	than	ADP
ftr-432	393	9	aquilino	aquilino	NOUN
ftr-432	393	10	.	.	PUNCT
ftr-432	394	1	66	66	NUM
ftr-432	394	2	.	.	PUNCT
ftr-432	395	1	for	for	ADP
ftr-432	395	2	an	an	DET
ftr-432	395	3	argument	argument	NOUN
ftr-432	395	4	that	that	SCONJ
ftr-432	395	5	aquilino	aquilino	PROPN
ftr-432	395	6	and	and	CCONJ
ftr-432	395	7	drye	drye	PROPN
ftr-432	395	8	are	be	AUX
ftr-432	395	9	inconsistent	inconsistent	ADJ
ftr-432	395	10	,	,	PUNCT
ftr-432	395	11	see	see	VERB
ftr-432	395	12	note	note	NOUN
ftr-432	395	13	,	,	PUNCT
ftr-432	395	14	supra	supra	ADJ
ftr-432	395	15	notel6	notel6	PROPN
ftr-432	395	16	,	,	PUNCT
ftr-432	395	17	at	at	ADP
ftr-432	395	18	912	912	NUM
ftr-432	395	19	-	-	SYM
ftr-432	395	20	17	17	NUM
ftr-432	395	21	.	.	PUNCT
ftr-432	396	1	67	67	NUM
ftr-432	396	2	.	.	PUNCT
ftr-432	397	1	see	see	VERB
ftr-432	397	2	united	united	PROPN
ftr-432	397	3	states	states	PROPN
ftr-432	397	4	v.	v.	ADP
ftr-432	397	5	union	union	PROPN
ftr-432	397	6	central	central	ADJ
ftr-432	397	7	life	life	NOUN
ftr-432	397	8	ins	ins	PROPN
ftr-432	397	9	.	.	PUNCT
ftr-432	397	10	co.	co.	PROPN
ftr-432	397	11	,	,	PUNCT
ftr-432	397	12	368	368	NUM
ftr-432	397	13	u.s	u.s	PROPN
ftr-432	397	14	.	.	PROPN
ftr-432	397	15	291,293	291,293	NUM
ftr-432	397	16	-	-	SYM
ftr-432	397	17	94	94	NUM
ftr-432	397	18	(	(	PUNCT
ftr-432	397	19	1961	1961	NUM
ftr-432	397	20	)	)	PUNCT
ftr-432	397	21	.	.	PUNCT
ftr-432	398	1	on	on	ADP
ftr-432	398	2	the	the	DET
ftr-432	398	3	other	other	ADJ
ftr-432	398	4	hand	hand	NOUN
ftr-432	398	5	,	,	PUNCT
ftr-432	398	6	two	two	NUM
ftr-432	398	7	more	more	ADJ
ftr-432	398	8	years	year	NOUN
ftr-432	398	9	later	later	ADV
ftr-432	398	10	,	,	PUNCT
ftr-432	398	11	the	the	DET
ftr-432	398	12	court	court	NOUN
ftr-432	398	13	remarked	remark	VERB
ftr-432	398	14	:	:	PUNCT
ftr-432	398	15	"	"	PUNCT
ftr-432	398	16	our	our	PRON
ftr-432	398	17	recent	recent	ADJ
ftr-432	398	18	cases	case	NOUN
ftr-432	398	19	...	...	PUNCT
ftr-432	399	1	[	[	X
ftr-432	399	2	hold	hold	X
ftr-432	399	3	]	]	PUNCT
ftr-432	399	4	that	that	SCONJ
ftr-432	399	5	state	state	NOUN
ftr-432	399	6	law	law	NOUN
ftr-432	399	7	controls	control	VERB
ftr-432	399	8	the	the	DET
ftr-432	399	9	determination	determination	NOUN
ftr-432	399	10	of	of	ADP
ftr-432	399	11	what	what	PRON
ftr-432	399	12	is	be	AUX
ftr-432	399	13	included	include	VERB
ftr-432	399	14	within	within	ADP
ftr-432	399	15	...	...	PUNCT
ftr-432	399	16	'	'	PUNCT
ftr-432	399	17	property	property	NOUN
ftr-432	399	18	or	or	CCONJ
ftr-432	399	19	right	right	ADJ
ftr-432	399	20	to	to	ADP
ftr-432	399	21	property	property	NOUN
ftr-432	399	22	.	.	PUNCT
ftr-432	399	23	"	"	PUNCT
ftr-432	399	24	'	'	PUNCT
ftr-432	399	25	meyer	meyer	PROPN
ftr-432	399	26	v.	v.	PROPN
ftr-432	399	27	united	united	PROPN
ftr-432	399	28	states	states	PROPN
ftr-432	399	29	,	,	PUNCT
ftr-432	399	30	375	375	NUM
ftr-432	399	31	u.s	u.s	PROPN
ftr-432	399	32	.	.	PROPN
ftr-432	399	33	233,322	233,322	NUM
ftr-432	399	34	(	(	PUNCT
ftr-432	399	35	1963	1963	NUM
ftr-432	399	36	)	)	PUNCT
ftr-432	399	37	.	.	PUNCT
ftr-432	400	1	also	also	ADV
ftr-432	400	2	,	,	PUNCT
ftr-432	400	3	shortlybeforeaquilino	shortlybeforeaquilino	PROPN
ftr-432	400	4	was	be	AUX
ftr-432	400	5	decided	decide	VERB
ftr-432	400	6	,	,	PUNCT
ftr-432	400	7	the	the	DET
ftr-432	400	8	court	court	NOUN
ftr-432	400	9	,	,	PUNCT
ftr-432	400	10	in	in	ADP
ftr-432	400	11	another	another	DET
ftr-432	400	12	little	little	ADJ
ftr-432	400	13	cited	cite	VERB
ftr-432	400	14	tax	tax	NOUN
ftr-432	400	15	collection	collection	NOUN
ftr-432	400	16	case	case	NOUN
ftr-432	400	17	,	,	PUNCT
ftr-432	400	18	had	have	AUX
ftr-432	400	19	expressed	express	VERB
ftr-432	400	20	concern	concern	NOUN
ftr-432	400	21	about	about	ADP
ftr-432	400	22	"	"	PUNCT
ftr-432	400	23	the	the	DET
ftr-432	400	24	severe	severe	ADJ
ftr-432	400	25	dislocation	dislocation	NOUN
ftr-432	400	26	to	to	ADP
ftr-432	400	27	local	local	ADJ
ftr-432	400	28	property	property	NOUN
ftr-432	400	29	relationships	relationship	NOUN
ftr-432	400	30	which	which	PRON
ftr-432	400	31	would	would	AUX
ftr-432	400	32	result	result	VERB
ftr-432	400	33	from	from	ADP
ftr-432	400	34	our	our	PRON
ftr-432	400	35	disregarding	disregard	VERB
ftr-432	400	36	state	state	NOUN
ftr-432	400	37	procedures	procedure	NOUN
ftr-432	400	38	.	.	PUNCT
ftr-432	400	39	"	"	PUNCT
ftr-432	401	1	united	united	PROPN
ftr-432	401	2	states	states	PROPN
ftr-432	401	3	v.	v.	PROPN
ftr-432	401	4	brosnan	brosnan	PROPN
ftr-432	401	5	,	,	PUNCT
ftr-432	401	6	363	363	NUM
ftr-432	401	7	u.s	u.s	PROPN
ftr-432	401	8	.	.	PROPN
ftr-432	401	9	237,242	237,242	NUM
ftr-432	401	10	(	(	PUNCT
ftr-432	401	11	1960	1960	NUM
ftr-432	401	12	)	)	PUNCT
ftr-432	401	13	.	.	PUNCT
ftr-432	402	1	inbrosnan	inbrosnan	PROPN
ftr-432	402	2	,	,	PUNCT
ftr-432	402	3	though	though	ADV
ftr-432	402	4	,	,	PUNCT
ftr-432	402	5	the	the	DET
ftr-432	402	6	court	court	NOUN
ftr-432	402	7	strangely	strangely	ADV
ftr-432	402	8	failed	fail	VERB
ftr-432	402	9	to	to	PART
ftr-432	402	10	employ	employ	VERB
ftr-432	402	11	the	the	DET
ftr-432	402	12	customary	customary	ADJ
ftr-432	402	13	several	several	ADJ
ftr-432	402	14	stages	stage	NOUN
ftr-432	402	15	of	of	ADP
ftr-432	402	16	analysis	analysis	NOUN
ftr-432	402	17	that	that	SCONJ
ftr-432	402	18	the	the	DET
ftr-432	402	19	main	main	ADJ
ftr-432	402	20	cases	case	NOUN
ftr-432	402	21	discussed	discuss	VERB
ftr-432	402	22	herein	herein	NOUN
ftr-432	402	23	used	use	VERB
ftr-432	402	24	.	.	PUNCT
ftr-432	403	1	68	68	NUM
ftr-432	403	2	.	.	PUNCT
ftr-432	403	3	united	united	PROPN
ftr-432	403	4	states	states	PROPN
ftr-432	403	5	v.	v.	PROPN
ftr-432	403	6	mitchell	mitchell	PROPN
ftr-432	403	7	,	,	PUNCT
ftr-432	403	8	403	403	NUM
ftr-432	403	9	u.s	u.s	PROPN
ftr-432	403	10	.	.	PROPN
ftr-432	403	11	190	190	NUM
ftr-432	403	12	,	,	PUNCT
ftr-432	403	13	197	197	NUM
ftr-432	403	14	(	(	PUNCT
ftr-432	403	15	1971	1971	NUM
ftr-432	403	16	)	)	PUNCT
ftr-432	403	17	(	(	PUNCT
ftr-432	403	18	citing	cite	VERB
ftr-432	403	19	cases	case	NOUN
ftr-432	403	20	previously	previously	ADV
ftr-432	403	21	described	describe	VERB
ftr-432	403	22	)	)	PUNCT
ftr-432	403	23	(	(	PUNCT
ftr-432	403	24	internal	internal	ADJ
ftr-432	403	25	quotation	quotation	NOUN
ftr-432	403	26	marks	mark	NOUN
ftr-432	403	27	omitted	omit	VERB
ftr-432	403	28	)	)	PUNCT
ftr-432	403	29	;	;	PUNCT
ftr-432	403	30	cf	cf	X
ftr-432	403	31	.	.	PUNCT
ftr-432	404	1	butnerv	butnerv	PROPN
ftr-432	404	2	.	.	PROPN
ftr-432	405	1	united	united	PROPN
ftr-432	405	2	states	states	PROPN
ftr-432	405	3	,	,	PUNCT
ftr-432	405	4	440	440	NUM
ftr-432	405	5	u.s	u.s	PROPN
ftr-432	405	6	.	.	PROPN
ftr-432	405	7	48,55	48,55	PROPN
ftr-432	405	8	(	(	PUNCT
ftr-432	405	9	1979	1979	NUM
ftr-432	405	10	)	)	PUNCT
ftr-432	405	11	(	(	PUNCT
ftr-432	405	12	stating	state	VERB
ftr-432	405	13	that	that	SCONJ
ftr-432	405	14	,	,	PUNCT
ftr-432	405	15	for	for	ADP
ftr-432	405	16	bankruptcy	bankruptcy	NOUN
ftr-432	405	17	purposes	purpose	NOUN
ftr-432	405	18	,	,	PUNCT
ftr-432	405	19	"	"	PUNCT
ftr-432	405	20	property	property	NOUN
ftr-432	405	21	interests	interest	NOUN
ftr-432	405	22	are	be	AUX
ftr-432	405	23	created	create	VERB
ftr-432	405	24	and	and	CCONJ
ftr-432	405	25	defined	define	VERB
ftr-432	405	26	by	by	ADP
ftr-432	405	27	state	state	NOUN
ftr-432	405	28	law	law	NOUN
ftr-432	405	29	.	.	PUNCT
ftr-432	406	1	unless	unless	SCONJ
ftr-432	406	2	some	some	DET
ftr-432	406	3	federal	federal	ADJ
ftr-432	406	4	interest	interest	NOUN
ftr-432	406	5	requires	require	VERB
ftr-432	406	6	a	a	DET
ftr-432	406	7	different	different	ADJ
ftr-432	406	8	result	result	NOUN
ftr-432	406	9	....	....	PUNCT
ftr-432	406	10	)	)	PUNCT
ftr-432	406	11	.	.	PUNCT
ftr-432	407	1	69	69	NUM
ftr-432	407	2	.	.	PUNCT
ftr-432	408	1	united	united	PROPN
ftr-432	408	2	states	states	PROPN
ftr-432	408	3	v.	v.	ADP
ftr-432	408	4	national	national	PROPN
ftr-432	408	5	bank	bank	PROPN
ftr-432	408	6	of	of	ADP
ftr-432	408	7	commerce	commerce	PROPN
ftr-432	408	8	,	,	PUNCT
ftr-432	408	9	472	472	NUM
ftr-432	408	10	u.s	u.s	PROPN
ftr-432	408	11	.	.	PROPN
ftr-432	408	12	713	713	NUM
ftr-432	408	13	,	,	PUNCT
ftr-432	408	14	727	727	NUM
ftr-432	408	15	(	(	PUNCT
ftr-432	408	16	1985	1985	NUM
ftr-432	408	17	)	)	PUNCT
ftr-432	408	18	(	(	PUNCT
ftr-432	408	19	citing	cite	VERB
ftr-432	408	20	united	united	PROPN
ftr-432	408	21	states	states	PROPN
ftr-432	408	22	v.	v.	ADP
ftr-432	408	23	bess	bess	PROPN
ftr-432	408	24	,	,	PUNCT
ftr-432	408	25	357	357	NUM
ftr-432	408	26	u.s	u.s	PROPN
ftr-432	408	27	.	.	PROPN
ftr-432	408	28	at	at	ADP
ftr-432	408	29	56	56	NUM
ftr-432	408	30	-	-	SYM
ftr-432	408	31	57	57	NUM
ftr-432	408	32	)	)	PUNCT
ftr-432	408	33	.	.	PUNCT
ftr-432	409	1	20021	20021	NUM
ftr-432	409	2	florida	florida	PROPN
ftr-432	409	3	tax	tax	PROPN
ftr-432	409	4	review	review	PROPN
ftr-432	409	5	federal	federal	ADJ
ftr-432	409	6	law	law	NOUN
ftr-432	409	7	determines	determine	VERB
ftr-432	409	8	whether	whether	SCONJ
ftr-432	409	9	and	and	CCONJ
ftr-432	409	10	to	to	ADP
ftr-432	409	11	what	what	DET
ftr-432	409	12	extent	extent	NOUN
ftr-432	409	13	those	those	DET
ftr-432	409	14	interests	interest	NOUN
ftr-432	409	15	will	will	AUX
ftr-432	409	16	be	be	AUX
ftr-432	409	17	taxed	tax	VERB
ftr-432	409	18	.	.	PUNCT
ftr-432	410	1	"7	"7	INTJ
ftr-432	411	1	and	and	CCONJ
ftr-432	411	2	that	that	PRON
ftr-432	411	3	was	be	AUX
ftr-432	411	4	the	the	DET
ftr-432	411	5	high	high	ADJ
ftr-432	411	6	court	court	NOUN
ftr-432	411	7	's	's	PART
ftr-432	411	8	last	last	ADJ
ftr-432	411	9	treatment	treatment	NOUN
ftr-432	411	10	of	of	ADP
ftr-432	411	11	the	the	DET
ftr-432	411	12	issue	issue	NOUN
ftr-432	411	13	until	until	ADP
ftr-432	411	14	drye	drye	PROPN
ftr-432	411	15	.	.	PUNCT
ftr-432	412	1	2	2	X
ftr-432	412	2	.	.	X
ftr-432	413	1	evaluation.-with	evaluation.-with	ADP
ftr-432	413	2	this	this	DET
ftr-432	413	3	background	background	NOUN
ftr-432	413	4	,	,	PUNCT
ftr-432	413	5	we	we	PRON
ftr-432	413	6	return	return	VERB
ftr-432	413	7	to	to	ADP
ftr-432	413	8	the	the	DET
ftr-432	413	9	question	question	NOUN
ftr-432	413	10	whether	whether	SCONJ
ftr-432	413	11	drye	drye	PROPN
ftr-432	413	12	changed	change	VERB
ftr-432	413	13	or	or	CCONJ
ftr-432	413	14	merely	merely	ADV
ftr-432	413	15	clarified	clarify	VERB
ftr-432	413	16	the	the	DET
ftr-432	413	17	law	law	NOUN
ftr-432	413	18	when	when	SCONJ
ftr-432	413	19	it	it	PRON
ftr-432	413	20	held	hold	VERB
ftr-432	413	21	that	that	SCONJ
ftr-432	413	22	state	state	NOUN
ftr-432	413	23	law	law	NOUN
ftr-432	413	24	is	be	AUX
ftr-432	413	25	confined	confine	VERB
ftr-432	413	26	to	to	ADP
ftr-432	413	27	stage	stage	NOUN
ftr-432	413	28	one	one	NUM
ftr-432	413	29	and	and	CCONJ
ftr-432	413	30	federal	federal	ADJ
ftr-432	413	31	law	law	NOUN
ftr-432	413	32	governs	govern	VERB
ftr-432	413	33	stage	stage	NOUN
ftr-432	413	34	two	two	NUM
ftr-432	413	35	of	of	ADP
ftr-432	413	36	contemporary	contemporary	ADJ
ftr-432	413	37	tax	tax	NOUN
ftr-432	413	38	lien	lien	NOUN
ftr-432	413	39	analysis	analysis	NOUN
ftr-432	413	40	.	.	PUNCT
ftr-432	414	1	at	at	ADV
ftr-432	414	2	least	least	ADV
ftr-432	414	3	three	three	NUM
ftr-432	414	4	views	view	NOUN
ftr-432	414	5	have	have	AUX
ftr-432	414	6	been	be	AUX
ftr-432	414	7	put	put	VERB
ftr-432	414	8	forward	forward	ADV
ftr-432	414	9	as	as	ADP
ftr-432	414	10	to	to	ADP
ftr-432	414	11	when	when	SCONJ
ftr-432	414	12	this	this	DET
ftr-432	414	13	relationship	relationship	NOUN
ftr-432	414	14	between	between	ADP
ftr-432	414	15	federal	federal	ADJ
ftr-432	414	16	and	and	CCONJ
ftr-432	414	17	state	state	NOUN
ftr-432	414	18	law	law	NOUN
ftr-432	414	19	became	become	VERB
ftr-432	414	20	the	the	DET
ftr-432	414	21	rule	rule	NOUN
ftr-432	414	22	.	.	PUNCT
ftr-432	415	1	(	(	PUNCT
ftr-432	415	2	1	1	X
ftr-432	415	3	)	)	PUNCT
ftr-432	415	4	one	one	NUM
ftr-432	415	5	view	view	NOUN
ftr-432	415	6	is	be	AUX
ftr-432	415	7	that	that	SCONJ
ftr-432	415	8	this	this	PRON
ftr-432	415	9	has	have	AUX
ftr-432	415	10	been	be	AUX
ftr-432	415	11	the	the	DET
ftr-432	415	12	true	true	ADJ
ftr-432	415	13	rule	rule	NOUN
ftr-432	415	14	throughout	throughout	ADP
ftr-432	415	15	.	.	PUNCT
ftr-432	416	1	this	this	DET
ftr-432	416	2	view	view	NOUN
ftr-432	416	3	sees	see	VERB
ftr-432	416	4	cases	case	NOUN
ftr-432	416	5	like	like	ADP
ftr-432	416	6	morgan	morgan	NOUN
ftr-432	416	7	,	,	PUNCT
ftr-432	416	8	bess	bess	PROPN
ftr-432	416	9	,	,	PUNCT
ftr-432	416	10	andaquilino	andaquilino	VERB
ftr-432	416	11	as	as	ADP
ftr-432	416	12	being	be	AUX
ftr-432	416	13	doctrinally	doctrinally	ADV
ftr-432	416	14	consistent	consistent	ADJ
ftr-432	416	15	with	with	ADP
ftr-432	416	16	the	the	DET
ftr-432	416	17	other	other	ADJ
ftr-432	416	18	pre	pre	ADJ
ftr-432	416	19	-	-	ADJ
ftr-432	416	20	diye	diye	ADJ
ftr-432	416	21	cases	case	NOUN
ftr-432	416	22	described	describe	VERB
ftr-432	416	23	above	above	ADV
ftr-432	416	24	,	,	PUNCT
ftr-432	416	25	just	just	ADV
ftr-432	416	26	less	less	ADV
ftr-432	416	27	cautiously	cautiously	ADV
ftr-432	416	28	phrased	phrase	VERB
ftr-432	416	29	.	.	PUNCT
ftr-432	417	1	if	if	SCONJ
ftr-432	417	2	this	this	DET
ftr-432	417	3	view	view	NOUN
ftr-432	417	4	is	be	AUX
ftr-432	417	5	correct	correct	ADJ
ftr-432	417	6	,	,	PUNCT
ftr-432	417	7	then	then	ADV
ftr-432	417	8	drye	drye	PROPN
ftr-432	417	9	only	only	ADV
ftr-432	417	10	clarifies.71	clarifies.71	PROPN
ftr-432	417	11	i	i	PRON
ftr-432	417	12	have	have	AUX
ftr-432	417	13	previously	previously	ADV
ftr-432	417	14	expressed	express	VERB
ftr-432	417	15	my	my	PRON
ftr-432	417	16	support	support	NOUN
ftr-432	417	17	of	of	ADP
ftr-432	417	18	this	this	DET
ftr-432	417	19	view,72	view,72	NOUN
ftr-432	417	20	and	and	CCONJ
ftr-432	417	21	i	i	PRON
ftr-432	417	22	remain	remain	VERB
ftr-432	417	23	of	of	ADP
ftr-432	417	24	that	that	DET
ftr-432	417	25	conviction	conviction	NOUN
ftr-432	417	26	.	.	PUNCT
ftr-432	418	1	a	a	DET
ftr-432	418	2	number	number	NOUN
ftr-432	418	3	of	of	ADP
ftr-432	418	4	other	other	ADJ
ftr-432	418	5	commentators	commentator	NOUN
ftr-432	418	6	have	have	AUX
ftr-432	418	7	shared	share	VERB
ftr-432	418	8	this	this	DET
ftr-432	418	9	view,73	view,73	NOUN
ftr-432	418	10	as	as	SCONJ
ftr-432	418	11	have	have	VERB
ftr-432	418	12	a	a	DET
ftr-432	418	13	number	number	NOUN
ftr-432	418	14	of	of	ADP
ftr-432	418	15	courts.74	courts.74	NOUN
ftr-432	418	16	(	(	PUNCT
ftr-432	418	17	2	2	NUM
ftr-432	418	18	)	)	PUNCT
ftr-432	418	19	at	at	ADP
ftr-432	418	20	least	least	ADJ
ftr-432	418	21	sometimes	sometimes	ADV
ftr-432	418	22	,	,	PUNCT
ftr-432	418	23	the	the	DET
ftr-432	418	24	department	department	PROPN
ftr-432	418	25	of	of	ADP
ftr-432	418	26	justice	justice	PROPN
ftr-432	418	27	trial	trial	NOUN
ftr-432	418	28	or	or	CCONJ
ftr-432	418	29	appellate	appellate	ADJ
ftr-432	418	30	sections	section	NOUN
ftr-432	418	31	appear	appear	VERB
ftr-432	418	32	to	to	PART
ftr-432	418	33	have	have	AUX
ftr-432	418	34	argued	argue	VERB
ftr-432	418	35	that	that	SCONJ
ftr-432	418	36	state	state	NOUN
ftr-432	418	37	-	-	PUNCT
ftr-432	418	38	law	law	NOUN
ftr-432	418	39	definition	definition	NOUN
ftr-432	418	40	of	of	ADP
ftr-432	418	41	section	section	NOUN
ftr-432	418	42	6321	6321	NUM
ftr-432	418	43	property	property	NOUN
ftr-432	418	44	rights	right	NOUN
ftr-432	418	45	had	have	AUX
ftr-432	418	46	once	once	ADV
ftr-432	418	47	been	be	AUX
ftr-432	418	48	the	the	DET
ftr-432	418	49	rule	rule	NOUN
ftr-432	418	50	,	,	PUNCT
ftr-432	418	51	but	but	CCONJ
ftr-432	418	52	that	that	SCONJ
ftr-432	418	53	national	national	PROPN
ftr-432	418	54	bank	bank	PROPN
ftr-432	418	55	of	of	ADP
ftr-432	418	56	commerce	commerce	PROPN
ftr-432	418	57	changed	change	VERB
ftr-432	418	58	the	the	DET
ftr-432	418	59	rule.75	rule.75	NOUN
ftr-432	418	60	(	(	PUNCT
ftr-432	418	61	3	3	NUM
ftr-432	418	62	)	)	PUNCT
ftr-432	418	63	in	in	ADP
ftr-432	418	64	one	one	NUM
ftr-432	418	65	recent	recent	ADJ
ftr-432	418	66	case	case	NOUN
ftr-432	418	67	,	,	PUNCT
ftr-432	418	68	the	the	DET
ftr-432	418	69	trial	trial	NOUN
ftr-432	418	70	or	or	CCONJ
ftr-432	418	71	appellate	appellate	ADJ
ftr-432	418	72	sections	section	NOUN
ftr-432	418	73	appear	appear	VERB
ftr-432	418	74	to	to	PART
ftr-432	418	75	have	have	VERB
ftr-432	418	76	70	70	NUM
ftr-432	418	77	.	.	PUNCT
ftr-432	419	1	united	united	PROPN
ftr-432	419	2	states	states	PROPN
ftr-432	419	3	v.	v.	ADP
ftr-432	419	4	irvine	irvine	PROPN
ftr-432	419	5	,	,	PUNCT
ftr-432	419	6	511	511	NUM
ftr-432	419	7	u.s	u.s	PROPN
ftr-432	419	8	.	.	PROPN
ftr-432	419	9	224	224	NUM
ftr-432	419	10	,	,	PUNCT
ftr-432	419	11	238	238	NUM
ftr-432	419	12	(	(	PUNCT
ftr-432	419	13	1994	1994	NUM
ftr-432	419	14	)	)	PUNCT
ftr-432	419	15	(	(	PUNCT
ftr-432	419	16	citing	cite	VERB
ftr-432	419	17	cases	case	NOUN
ftr-432	419	18	discussed	discuss	VERB
ftr-432	419	19	previously	previously	ADV
ftr-432	419	20	)	)	PUNCT
ftr-432	419	21	.	.	PUNCT
ftr-432	420	1	71	71	NUM
ftr-432	420	2	.	.	PUNCT
ftr-432	421	1	this	this	PRON
ftr-432	421	2	does	do	AUX
ftr-432	421	3	not	not	PART
ftr-432	421	4	diminish	diminish	VERB
ftr-432	421	5	the	the	DET
ftr-432	421	6	importance	importance	NOUN
ftr-432	421	7	of	of	ADP
ftr-432	421	8	drye	drye	NOUN
ftr-432	421	9	.	.	PUNCT
ftr-432	422	1	the	the	DET
ftr-432	422	2	imprecise	imprecise	ADJ
ftr-432	422	3	formulations	formulation	NOUN
ftr-432	422	4	in	in	ADP
ftr-432	422	5	previous	previous	ADJ
ftr-432	422	6	decisions	decision	NOUN
ftr-432	422	7	by	by	ADP
ftr-432	422	8	the	the	DET
ftr-432	422	9	court	court	NOUN
ftr-432	422	10	made	make	VERB
ftr-432	422	11	such	such	ADJ
ftr-432	422	12	clarification	clarification	NOUN
ftr-432	422	13	most	most	ADV
ftr-432	422	14	desirable	desirable	ADJ
ftr-432	422	15	.	.	PUNCT
ftr-432	423	1	72	72	NUM
ftr-432	423	2	.	.	PUNCT
ftr-432	424	1	see	see	VERB
ftr-432	424	2	johnson	johnson	PROPN
ftr-432	424	3	,	,	PUNCT
ftr-432	424	4	supra	supra	PROPN
ftr-432	424	5	note	note	PROPN
ftr-432	424	6	16	16	NUM
ftr-432	424	7	,	,	PUNCT
ftr-432	424	8	at	at	ADP
ftr-432	424	9	1174	1174	NUM
ftr-432	424	10	-	-	SYM
ftr-432	424	11	77	77	NUM
ftr-432	424	12	.	.	PUNCT
ftr-432	425	1	73	73	NUM
ftr-432	425	2	.	.	PUNCT
ftr-432	426	1	see	see	VERB
ftr-432	426	2	,	,	PUNCT
ftr-432	426	3	e.g.	e.g.	ADV
ftr-432	426	4	,	,	PUNCT
ftr-432	426	5	william	william	PROPN
ftr-432	426	6	d.	d.	PROPN
ftr-432	426	7	elliott	elliott	PROPN
ftr-432	426	8	,	,	PUNCT
ftr-432	426	9	tax	tax	NOUN
ftr-432	426	10	liens	lien	NOUN
ftr-432	426	11	and	and	CCONJ
ftr-432	426	12	levies	levy	NOUN
ftr-432	426	13	involving	involve	VERB
ftr-432	426	14	partners	partner	NOUN
ftr-432	426	15	:	:	PUNCT
ftr-432	426	16	will	will	AUX
ftr-432	426	17	a	a	DET
ftr-432	426	18	partnership	partnership	NOUN
ftr-432	426	19	's	's	PART
ftr-432	426	20	assets	asset	NOUN
ftr-432	426	21	be	be	AUX
ftr-432	426	22	attached	attach	VERB
ftr-432	426	23	?	?	PUNCT
ftr-432	426	24	,	,	PUNCT
ftr-432	426	25	4	4	NUM
ftr-432	426	26	j.	j.	PROPN
ftr-432	426	27	partnership	partnership	PROPN
ftr-432	426	28	tax'n	tax'n	ADP
ftr-432	426	29	320	320	NUM
ftr-432	426	30	,	,	PUNCT
ftr-432	426	31	324	324	NUM
ftr-432	426	32	(	(	PUNCT
ftr-432	426	33	1998	1998	NUM
ftr-432	426	34	)	)	PUNCT
ftr-432	426	35	(	(	PUNCT
ftr-432	426	36	pre	pre	ADJ
ftr-432	426	37	-	-	ADJ
ftr-432	426	38	drye	drye	ADJ
ftr-432	426	39	piece	piece	NOUN
ftr-432	426	40	summarizing	summarizing	NOUN
ftr-432	426	41	cases	case	NOUN
ftr-432	426	42	in	in	ADP
ftr-432	426	43	manner	manner	NOUN
ftr-432	426	44	consistent	consistent	ADJ
ftr-432	426	45	with	with	ADP
ftr-432	426	46	eventual	eventual	ADJ
ftr-432	426	47	drye	drye	NOUN
ftr-432	426	48	holding	holding	NOUN
ftr-432	426	49	)	)	PUNCT
ftr-432	426	50	;	;	PUNCT
ftr-432	426	51	robert	robert	PROPN
ftr-432	426	52	e.	e.	PROPN
ftr-432	426	53	madden	madden	PROPN
ftr-432	426	54	&	&	CCONJ
ftr-432	426	55	lisa	lisa	PROPN
ftr-432	426	56	ilr	ilr	PROPN
ftr-432	426	57	.	.	PUNCT
ftr-432	427	1	hayes	hayes	PROPN
ftr-432	427	2	,	,	PUNCT
ftr-432	427	3	uncle	uncle	PROPN
ftr-432	427	4	sam	sam	PROPN
ftr-432	427	5	no	no	ADV
ftr-432	427	6	longer	long	ADV
ftr-432	427	7	struck	strike	VERB
ftr-432	427	8	blind	blind	ADJ
ftr-432	427	9	by	by	ADP
ftr-432	427	10	heir	heir	NOUN
ftr-432	427	11	's	's	PART
ftr-432	427	12	disclaimer	disclaimer	NOUN
ftr-432	427	13	to	to	PART
ftr-432	427	14	defeat	defeat	VERB
ftr-432	427	15	tax	tax	NOUN
ftr-432	427	16	liens	lien	NOUN
ftr-432	427	17	,	,	PUNCT
ftr-432	427	18	estate	estate	NOUN
ftr-432	427	19	planning	planning	NOUN
ftr-432	427	20	,	,	PUNCT
ftr-432	427	21	may	may	PROPN
ftr-432	427	22	2000	2000	NUM
ftr-432	427	23	,	,	PUNCT
ftr-432	427	24	at	at	ADP
ftr-432	427	25	168	168	NUM
ftr-432	427	26	,	,	PUNCT
ftr-432	427	27	169	169	NUM
ftr-432	427	28	(	(	PUNCT
ftr-432	427	29	calling	call	VERB
ftr-432	427	30	drye	drye	PROPN
ftr-432	427	31	"	"	PUNCT
ftr-432	427	32	consistent	consistent	ADJ
ftr-432	427	33	[	[	PUNCT
ftr-432	427	34	]	]	X
ftr-432	427	35	with	with	ADP
ftr-432	427	36	past	past	ADJ
ftr-432	427	37	rulings	ruling	NOUN
ftr-432	427	38	on	on	ADP
ftr-432	427	39	similar	similar	ADJ
ftr-432	427	40	issues	issue	NOUN
ftr-432	427	41	"	"	PUNCT
ftr-432	427	42	)	)	PUNCT
ftr-432	427	43	;	;	PUNCT
ftr-432	427	44	merrill	merrill	NOUN
ftr-432	427	45	,	,	PUNCT
ftr-432	427	46	supra	supra	PROPN
ftr-432	427	47	note	note	PROPN
ftr-432	427	48	45	45	NUM
ftr-432	427	49	,	,	PUNCT
ftr-432	427	50	at	at	ADP
ftr-432	427	51	889	889	NUM
ftr-432	427	52	(	(	PUNCT
ftr-432	427	53	stating	state	VERB
ftr-432	427	54	that	that	SCONJ
ftr-432	427	55	drye	drye	PROPN
ftr-432	427	56	"	"	PUNCT
ftr-432	427	57	at	at	ADP
ftr-432	427	58	least	least	ADJ
ftr-432	427	59	seems	seem	VERB
ftr-432	427	60	to	to	PART
ftr-432	427	61	have	have	VERB
ftr-432	427	62	some	some	DET
ftr-432	427	63	continuity	continuity	NOUN
ftr-432	427	64	with	with	ADP
ftr-432	427	65	the	the	DET
ftr-432	427	66	conventional	conventional	ADJ
ftr-432	427	67	method	method	NOUN
ftr-432	427	68	[	[	X
ftr-432	427	69	used	use	VERB
ftr-432	427	70	by	by	ADP
ftr-432	427	71	the	the	DET
ftr-432	427	72	court	court	NOUN
ftr-432	427	73	to	to	PART
ftr-432	427	74	define	define	VERB
ftr-432	427	75	property	property	NOUN
ftr-432	427	76	for	for	ADP
ftr-432	427	77	non	non	ADJ
ftr-432	427	78	-	-	ADJ
ftr-432	427	79	tax	tax	ADJ
ftr-432	427	80	,	,	PUNCT
ftr-432	427	81	constitutional	constitutional	ADJ
ftr-432	427	82	purposes	purpose	NOUN
ftr-432	427	83	]	]	PUNCT
ftr-432	427	84	and	and	CCONJ
ftr-432	427	85	with	with	ADP
ftr-432	427	86	prior	prior	ADJ
ftr-432	427	87	decisions	decision	NOUN
ftr-432	427	88	in	in	ADP
ftr-432	427	89	the	the	DET
ftr-432	427	90	tax	tax	NOUN
ftr-432	427	91	area	area	NOUN
ftr-432	427	92	"	"	PUNCT
ftr-432	427	93	)	)	PUNCT
ftr-432	427	94	;	;	PUNCT
ftr-432	427	95	note	note	VERB
ftr-432	427	96	,	,	PUNCT
ftr-432	427	97	"	"	PUNCT
ftr-432	427	98	property	property	NOUN
ftr-432	427	99	subject	subject	NOUN
ftr-432	427	100	to	to	ADP
ftr-432	427	101	the	the	DET
ftr-432	427	102	federal	federal	ADJ
ftr-432	427	103	tax	tax	NOUN
ftr-432	427	104	lien	lien	NOUN
ftr-432	427	105	,	,	PUNCT
ftr-432	427	106	"	"	PUNCT
ftr-432	427	107	77	77	NUM
ftr-432	427	108	harv	harv	NOUN
ftr-432	427	109	.	.	PUNCT
ftr-432	428	1	l.	l.	PROPN
ftr-432	428	2	rev	rev	PROPN
ftr-432	428	3	.	.	PROPN
ftr-432	428	4	1485	1485	NUM
ftr-432	428	5	,	,	PUNCT
ftr-432	428	6	1486	1486	NUM
ftr-432	428	7	-	-	SYM
ftr-432	428	8	91	91	NUM
ftr-432	428	9	(	(	PUNCT
ftr-432	428	10	1964	1964	NUM
ftr-432	428	11	)	)	PUNCT
ftr-432	428	12	(	(	PUNCT
ftr-432	428	13	pre	pre	ADJ
ftr-432	428	14	-	-	ADJ
ftr-432	428	15	drye	drye	ADJ
ftr-432	428	16	piece	piece	NOUN
ftr-432	428	17	summarizing	summarizing	NOUN
ftr-432	428	18	cases	case	NOUN
ftr-432	428	19	in	in	ADP
ftr-432	428	20	manner	manner	NOUN
ftr-432	428	21	consistent	consistent	ADJ
ftr-432	428	22	with	with	ADP
ftr-432	428	23	eventual	eventual	ADJ
ftr-432	428	24	drye	drye	NOUN
ftr-432	428	25	holding	holding	NOUN
ftr-432	428	26	)	)	PUNCT
ftr-432	428	27	.	.	PUNCT
ftr-432	429	1	74	74	NUM
ftr-432	429	2	.	.	PUNCT
ftr-432	430	1	this	this	PRON
ftr-432	430	2	is	be	AUX
ftr-432	430	3	the	the	DET
ftr-432	430	4	necessary	necessary	ADJ
ftr-432	430	5	inference	inference	NOUN
ftr-432	430	6	from	from	ADP
ftr-432	430	7	the	the	DET
ftr-432	430	8	many	many	ADJ
ftr-432	430	9	pre	pre	ADJ
ftr-432	430	10	-	-	ADJ
ftr-432	430	11	drye	drye	ADJ
ftr-432	430	12	decisions	decision	NOUN
ftr-432	430	13	taking	take	VERB
ftr-432	430	14	the	the	DET
ftr-432	430	15	view	view	NOUN
ftr-432	430	16	that	that	SCONJ
ftr-432	430	17	the	the	DET
ftr-432	430	18	property	property	NOUN
ftr-432	430	19	classification	classification	NOUN
ftr-432	430	20	determination	determination	NOUN
ftr-432	430	21	is	be	AUX
ftr-432	430	22	a	a	DET
ftr-432	430	23	matter	matter	NOUN
ftr-432	430	24	of	of	ADP
ftr-432	430	25	federal	federal	ADJ
ftr-432	430	26	law	law	NOUN
ftr-432	430	27	.	.	PUNCT
ftr-432	431	1	see	see	VERB
ftr-432	431	2	,	,	PUNCT
ftr-432	431	3	e.g.	e.g.	ADV
ftr-432	431	4	,	,	PUNCT
ftr-432	431	5	in	in	ADP
ftr-432	431	6	re	re	PROPN
ftr-432	431	7	orr	orr	PROPN
ftr-432	431	8	,	,	PUNCT
ftr-432	431	9	180	180	NUM
ftr-432	431	10	f.3d	f.3d	NUM
ftr-432	431	11	656,660	656,660	NUM
ftr-432	431	12	(	(	PUNCT
ftr-432	431	13	5th	5th	ADJ
ftr-432	431	14	cir	cir	NOUN
ftr-432	431	15	.	.	PROPN
ftr-432	431	16	1999	1999	NUM
ftr-432	431	17	)	)	PUNCT
ftr-432	431	18	;	;	PUNCT
ftr-432	431	19	randall	randall	PROPN
ftr-432	431	20	v.	v.	PROPN
ftr-432	431	21	h.	h.	PROPN
ftr-432	431	22	nakashima	nakashima	PROPN
ftr-432	431	23	&	&	CCONJ
ftr-432	431	24	co.	co.	PROPN
ftr-432	431	25	,	,	PUNCT
ftr-432	431	26	ltd	ltd	PROPN
ftr-432	431	27	.	.	PROPN
ftr-432	431	28	,	,	PUNCT
ftr-432	431	29	542	542	NUM
ftr-432	431	30	f.2d	f.2d	SYM
ftr-432	431	31	270,273	270,273	NUM
ftr-432	431	32	(	(	PUNCT
ftr-432	431	33	5th	5th	ADJ
ftr-432	431	34	cir	cir	NOUN
ftr-432	431	35	.	.	PUNCT
ftr-432	431	36	1976	1976	NUM
ftr-432	431	37	)	)	PUNCT
ftr-432	431	38	;	;	PUNCT
ftr-432	431	39	united	united	PROPN
ftr-432	431	40	states	states	PROPN
ftr-432	431	41	v.	v.	ADP
ftr-432	431	42	citizens	citizen	NOUN
ftr-432	431	43	&	&	CCONJ
ftr-432	431	44	southern	southern	PROPN
ftr-432	431	45	nat'l	nat'l	PROPN
ftr-432	431	46	bank	bank	NOUN
ftr-432	431	47	,	,	PUNCT
ftr-432	431	48	538	538	NUM
ftr-432	431	49	f.2d	f.2d	NOUN
ftr-432	431	50	1101	1101	NUM
ftr-432	431	51	,	,	PUNCT
ftr-432	431	52	1105	1105	NUM
ftr-432	431	53	(	(	PUNCT
ftr-432	431	54	5th	5th	ADJ
ftr-432	431	55	cir	cir	NOUN
ftr-432	431	56	.	.	PUNCT
ftr-432	431	57	1976	1976	NUM
ftr-432	431	58	)	)	PUNCT
ftr-432	431	59	;	;	PUNCT
ftr-432	431	60	fidelity	fidelity	PROPN
ftr-432	431	61	&	&	CCONJ
ftr-432	431	62	deposit	deposit	PROPN
ftr-432	431	63	co.	co.	PROPN
ftr-432	431	64	v.	v.	ADP
ftr-432	431	65	new	new	PROPN
ftr-432	431	66	york	york	PROPN
ftr-432	431	67	housing	housing	PROPN
ftr-432	431	68	auth	auth	PROPN
ftr-432	431	69	.	.	PUNCT
ftr-432	431	70	,	,	PUNCT
ftr-432	431	71	241	241	NUM
ftr-432	431	72	f.2d	f.2d	ADP
ftr-432	431	73	142	142	NUM
ftr-432	431	74	,	,	PUNCT
ftr-432	431	75	144	144	NUM
ftr-432	431	76	-	-	SYM
ftr-432	431	77	45	45	NUM
ftr-432	431	78	(	(	PUNCT
ftr-432	431	79	2d	2d	NUM
ftr-432	431	80	cir	cir	NOUN
ftr-432	431	81	.	.	PUNCT
ftr-432	431	82	1957	1957	NUM
ftr-432	431	83	)	)	PUNCT
ftr-432	431	84	.	.	PUNCT
ftr-432	432	1	75	75	NUM
ftr-432	432	2	.	.	PUNCT
ftr-432	433	1	see	see	VERB
ftr-432	433	2	magavern	magavern	PROPN
ftr-432	433	3	v.	v.	PROPN
ftr-432	433	4	united	united	PROPN
ftr-432	433	5	states	states	PROPN
ftr-432	433	6	,	,	PUNCT
ftr-432	433	7	550	550	NUM
ftr-432	433	8	f.2d	f.2d	NOUN
ftr-432	433	9	797	797	NUM
ftr-432	433	10	,	,	PUNCT
ftr-432	433	11	800	800	NUM
ftr-432	433	12	(	(	PUNCT
ftr-432	433	13	2d	2d	NUM
ftr-432	433	14	cir	cir	NOUN
ftr-432	433	15	.	.	PUNCT
ftr-432	433	16	1977	1977	NUM
ftr-432	433	17	)	)	PUNCT
ftr-432	433	18	(	(	PUNCT
ftr-432	433	19	pre	pre	ADJ
ftr-432	433	20	-	-	ADJ
ftr-432	433	21	national	national	ADJ
ftr-432	433	22	bank	bank	PROPN
ftr-432	433	23	of	of	ADP
ftr-432	433	24	conmmerce	conmmerce	PROPN
ftr-432	433	25	case	case	NOUN
ftr-432	433	26	in	in	ADP
ftr-432	433	27	which	which	PRON
ftr-432	433	28	the	the	DET
ftr-432	433	29	court	court	NOUN
ftr-432	433	30	stated	state	VERB
ftr-432	433	31	that	that	SCONJ
ftr-432	433	32	the	the	DET
ftr-432	433	33	government	government	NOUN
ftr-432	433	34	conceded	concede	VERB
ftr-432	433	35	that"in	that"in	NOUN
ftr-432	433	36	asserting	assert	VERB
ftr-432	433	37	its	its	PRON
ftr-432	433	38	federal	federal	ADJ
ftr-432	433	39	tax	tax	NOUN
ftr-432	433	40	lien	lien	NOUN
ftr-432	433	41	,	,	PUNCT
ftr-432	433	42	the	the	DET
ftr-432	433	43	government	government	NOUN
ftr-432	433	44	must	must	AUX
ftr-432	433	45	look	look	VERB
ftr-432	433	46	to	to	ADP
ftr-432	433	47	state	state	NOUN
ftr-432	433	48	law	law	NOUN
ftr-432	433	49	for	for	ADP
ftr-432	433	50	a	a	DET
ftr-432	433	51	determination	determination	NOUN
ftr-432	433	52	of	of	ADP
ftr-432	433	53	what	what	PRON
ftr-432	433	54	legal	legal	ADJ
ftr-432	433	55	rights	right	NOUN
ftr-432	433	56	and	and	CCONJ
ftr-432	433	57	interests	interest	NOUN
ftr-432	433	58	,	,	PUNCT
ftr-432	433	59	if	if	SCONJ
ftr-432	433	60	any	any	PRON
ftr-432	433	61	,	,	PUNCT
ftr-432	433	62	comprise	comprise	VERB
ftr-432	433	63	'	'	PUNCT
ftr-432	433	64	property	property	NOUN
ftr-432	433	65	and	and	CCONJ
ftr-432	433	66	rights	right	NOUN
ftr-432	433	67	to	to	ADP
ftr-432	433	68	property	property	NOUN
ftr-432	433	69	'	'	PUNCT
ftr-432	433	70	to	to	PART
ftr-432	433	71	be	be	AUX
ftr-432	433	72	attached	attach	VERB
ftr-432	433	73	"	"	PUNCT
ftr-432	433	74	)	)	PUNCT
ftr-432	433	75	;	;	PUNCT
ftr-432	433	76	i	i	PRON
ftr-432	433	77	d.	d.	PROPN
ftr-432	433	78	(	(	PUNCT
ftr-432	433	79	citing	cite	VERB
ftr-432	433	80	aquilino	aquilino	PROPN
ftr-432	433	81	v.	v.	ADP
ftr-432	433	82	united	united	PROPN
ftr-432	433	83	states	states	PROPN
ftr-432	433	84	,	,	PUNCT
ftr-432	433	85	363	363	NUM
ftr-432	433	86	u.s	u.s	PROPN
ftr-432	433	87	.	.	PROPN
ftr-432	433	88	509	509	NUM
ftr-432	433	89	(	(	PUNCT
ftr-432	433	90	1960	1960	NUM
ftr-432	433	91	)	)	PUNCT
ftr-432	433	92	;	;	PUNCT
ftr-432	433	93	united	united	PROPN
ftr-432	433	94	states	states	PROPN
ftr-432	433	95	v.	v.	ADP
ftr-432	433	96	durham	durham	PROPN
ftr-432	433	97	lumber	lumber	PROPN
ftr-432	433	98	co.	co.	PROPN
ftr-432	433	99	363	363	NUM
ftr-432	433	100	u.s	u.s	PROPN
ftr-432	433	101	.	.	PROPN
ftr-432	433	102	522	522	NUM
ftr-432	433	103	(	(	PUNCT
ftr-432	433	104	1960	1960	NUM
ftr-432	433	105	)	)	PUNCT
ftr-432	433	106	;	;	PUNCT
ftr-432	433	107	united	united	PROPN
ftr-432	433	108	states	states	PROPN
ftr-432	433	109	v.	v.	ADP
ftr-432	433	110	bess	bess	PROPN
ftr-432	433	111	,	,	PUNCT
ftr-432	433	112	357	357	NUM
ftr-432	433	113	u.s	u.s	PROPN
ftr-432	433	114	.	.	PROPN
ftr-432	433	115	51	51	NUM
ftr-432	433	116	(	(	PUNCT
ftr-432	433	117	1958	1958	NUM
ftr-432	433	118	)	)	PUNCT
ftr-432	433	119	)	)	PUNCT
ftr-432	433	120	;	;	PUNCT
ftr-432	433	121	united	united	PROPN
ftr-432	433	122	states	states	PROPN
ftr-432	433	123	v.	v.	ADP
ftr-432	433	124	davidson	davidson	PROPN
ftr-432	433	125	,	,	PUNCT
ftr-432	433	126	55	55	NUM
ftr-432	433	127	f.	f.	PROPN
ftr-432	433	128	supp	supp	PROPN
ftr-432	433	129	.	.	PUNCT
ftr-432	434	1	2d	2d	PROPN
ftr-432	434	2	1152	1152	NUM
ftr-432	434	3	,	,	PUNCT
ftr-432	434	4	1154	1154	NUM
ftr-432	434	5	(	(	PUNCT
ftr-432	434	6	d.	d.	PROPN
ftr-432	434	7	colo	colo	PROPN
ftr-432	434	8	.	.	PUNCT
ftr-432	434	9	1999	1999	NUM
ftr-432	434	10	)	)	PUNCT
ftr-432	434	11	.	.	PUNCT
ftr-432	435	1	[	[	X
ftr-432	435	2	vol	vol	NOUN
ftr-432	435	3	.	.	NOUN
ftr-432	435	4	5:6	5:6	NUM
ftr-432	435	5	the	the	DET
ftr-432	435	6	good	good	NOUN
ftr-432	435	7	,	,	PUNCT
ftr-432	435	8	the	the	DET
ftr-432	435	9	bad	bad	ADJ
ftr-432	435	10	,	,	PUNCT
ftr-432	435	11	and	and	CCONJ
ftr-432	435	12	the	the	DET
ftr-432	435	13	ugly	ugly	ADV
ftr-432	435	14	advanced	advanced	ADJ
ftr-432	435	15	as	as	ADP
ftr-432	435	16	an	an	DET
ftr-432	435	17	alternative	alternative	ADJ
ftr-432	435	18	argument	argument	NOUN
ftr-432	435	19	the	the	DET
ftr-432	435	20	idea	idea	NOUN
ftr-432	435	21	that	that	SCONJ
ftr-432	435	22	state	state	NOUN
ftr-432	435	23	-	-	PUNCT
ftr-432	435	24	law	law	NOUN
ftr-432	435	25	definition	definition	NOUN
ftr-432	435	26	of	of	ADP
ftr-432	435	27	section	section	NOUN
ftr-432	435	28	6321	6321	NUM
ftr-432	435	29	property	property	NOUN
ftr-432	435	30	rights	right	NOUN
ftr-432	435	31	had	have	AUX
ftr-432	435	32	once	once	ADV
ftr-432	435	33	been	be	AUX
ftr-432	435	34	the	the	DET
ftr-432	435	35	rule	rule	NOUN
ftr-432	435	36	,	,	PUNCT
ftr-432	435	37	but	but	CCONJ
ftr-432	435	38	that	that	SCONJ
ftr-432	435	39	drye	drye	PROPN
ftr-432	435	40	had	have	AUX
ftr-432	435	41	changed	change	VERB
ftr-432	435	42	the	the	DET
ftr-432	435	43	rule.76	rule.76	NOUN
ftr-432	435	44	this	this	DET
ftr-432	435	45	position	position	NOUN
ftr-432	435	46	apparently	apparently	ADV
ftr-432	435	47	was	be	AUX
ftr-432	435	48	taken	take	VERB
ftr-432	435	49	to	to	PART
ftr-432	435	50	avoid	avoid	VERB
ftr-432	435	51	a	a	DET
ftr-432	435	52	"	"	PUNCT
ftr-432	435	53	law	law	NOUN
ftr-432	435	54	of	of	ADP
ftr-432	435	55	the	the	DET
ftr-432	435	56	case	case	NOUN
ftr-432	435	57	"	"	PUNCT
ftr-432	435	58	issue	issue	NOUN
ftr-432	435	59	unique	unique	ADJ
ftr-432	435	60	to	to	ADP
ftr-432	435	61	that	that	DET
ftr-432	435	62	case.77	case.77	NOUN
ftr-432	435	63	the	the	DET
ftr-432	435	64	case	case	NOUN
ftr-432	435	65	for	for	ADP
ftr-432	435	66	the	the	DET
ftr-432	435	67	first	first	ADJ
ftr-432	435	68	of	of	ADP
ftr-432	435	69	these	these	DET
ftr-432	435	70	views	view	NOUN
ftr-432	435	71	rests	rest	VERB
ftr-432	435	72	on	on	ADP
ftr-432	435	73	the	the	DET
ftr-432	435	74	textual	textual	ADJ
ftr-432	435	75	analysis	analysis	NOUN
ftr-432	435	76	set	set	VERB
ftr-432	435	77	forth	forth	ADV
ftr-432	435	78	above	above	ADV
ftr-432	435	79	,	,	PUNCT
ftr-432	435	80	both	both	CCONJ
ftr-432	435	81	within	within	ADP
ftr-432	435	82	particular	particular	ADJ
ftr-432	435	83	decisions	decision	NOUN
ftr-432	435	84	and	and	CCONJ
ftr-432	435	85	in	in	ADP
ftr-432	435	86	reconciliation	reconciliation	NOUN
ftr-432	435	87	of	of	ADP
ftr-432	435	88	the	the	DET
ftr-432	435	89	several	several	ADJ
ftr-432	435	90	decisions	decision	NOUN
ftr-432	435	91	.	.	PUNCT
ftr-432	436	1	that	that	DET
ftr-432	436	2	case	case	NOUN
ftr-432	436	3	is	be	AUX
ftr-432	436	4	fortified	fortify	VERB
ftr-432	436	5	by	by	ADP
ftr-432	436	6	drye	drye	PROPN
ftr-432	436	7	itselfwere	itselfwere	PROPN
ftr-432	436	8	drye	drye	PROPN
ftr-432	436	9	announcing	announce	VERB
ftr-432	436	10	a	a	DET
ftr-432	436	11	new	new	ADJ
ftr-432	436	12	rule	rule	NOUN
ftr-432	436	13	,	,	PUNCT
ftr-432	436	14	one	one	PRON
ftr-432	436	15	would	would	AUX
ftr-432	436	16	have	have	AUX
ftr-432	436	17	expected	expect	VERB
ftr-432	436	18	the	the	DET
ftr-432	436	19	court	court	NOUN
ftr-432	436	20	to	to	PART
ftr-432	436	21	have	have	AUX
ftr-432	436	22	said	say	VERB
ftr-432	436	23	so	so	ADV
ftr-432	436	24	in	in	ADP
ftr-432	436	25	its	its	PRON
ftr-432	436	26	opinion	opinion	NOUN
ftr-432	436	27	,	,	PUNCT
ftr-432	436	28	particularly	particularly	ADV
ftr-432	436	29	if	if	SCONJ
ftr-432	436	30	state	state	NOUN
ftr-432	436	31	determination	determination	NOUN
ftr-432	436	32	of	of	ADP
ftr-432	436	33	property	property	NOUN
ftr-432	436	34	status	status	NOUN
ftr-432	436	35	had	have	AUX
ftr-432	436	36	been	be	AUX
ftr-432	436	37	a	a	DET
ftr-432	436	38	rule	rule	NOUN
ftr-432	436	39	of	of	ADP
ftr-432	436	40	long	long	ADJ
ftr-432	436	41	standing	standing	NOUN
ftr-432	436	42	(	(	PUNCT
ftr-432	436	43	sixty	sixty	NUM
ftr-432	436	44	years	year	NOUN
ftr-432	436	45	going	go	VERB
ftr-432	436	46	back	back	ADV
ftr-432	436	47	to	to	ADP
ftr-432	436	48	morgan	morgan	PROPN
ftr-432	436	49	or	or	CCONJ
ftr-432	436	50	forty	forty	NUM
ftr-432	436	51	years	year	NOUN
ftr-432	436	52	going	go	VERB
ftr-432	436	53	back	back	ADV
ftr-432	436	54	to	to	ADP
ftr-432	436	55	aquilino	aquilino	NOUN
ftr-432	436	56	)	)	PUNCT
ftr-432	436	57	.	.	PUNCT
ftr-432	437	1	no	no	DET
ftr-432	437	2	such	such	ADJ
ftr-432	437	3	acknowledgment	acknowledgment	NOUN
ftr-432	437	4	appears	appear	VERB
ftr-432	437	5	in	in	ADP
ftr-432	437	6	the	the	DET
ftr-432	437	7	court	court	NOUN
ftr-432	437	8	's	's	PART
ftr-432	437	9	unanimous	unanimous	ADJ
ftr-432	437	10	opinion	opinion	NOUN
ftr-432	437	11	,	,	PUNCT
ftr-432	437	12	and	and	CCONJ
ftr-432	437	13	none	none	NOUN
ftr-432	437	14	of	of	ADP
ftr-432	437	15	the	the	DET
ftr-432	437	16	nine	nine	NUM
ftr-432	437	17	justices	justice	NOUN
ftr-432	437	18	wrote	write	VERB
ftr-432	437	19	separately	separately	ADV
ftr-432	437	20	to	to	PART
ftr-432	437	21	explain	explain	VERB
ftr-432	437	22	that	that	SCONJ
ftr-432	437	23	drye	drye	PROPN
ftr-432	437	24	changed	change	VERB
ftr-432	437	25	the	the	DET
ftr-432	437	26	law	law	NOUN
ftr-432	437	27	.	.	PUNCT
ftr-432	438	1	even	even	ADV
ftr-432	438	2	more	more	ADV
ftr-432	438	3	significant	significant	ADJ
ftr-432	438	4	is	be	AUX
ftr-432	438	5	what	what	PRON
ftr-432	438	6	the	the	DET
ftr-432	438	7	drye	drye	PROPN
ftr-432	438	8	court	court	PROPN
ftr-432	438	9	affirmatively	affirmatively	ADV
ftr-432	438	10	said	say	VERB
ftr-432	438	11	about	about	ADP
ftr-432	438	12	the	the	DET
ftr-432	438	13	prior	prior	ADJ
ftr-432	438	14	cases	case	NOUN
ftr-432	438	15	.	.	PUNCT
ftr-432	439	1	in	in	ADP
ftr-432	439	2	two	two	NUM
ftr-432	439	3	paragraphs	paragraph	NOUN
ftr-432	439	4	and	and	CCONJ
ftr-432	439	5	a	a	DET
ftr-432	439	6	footnote	footnote	NOUN
ftr-432	439	7	,	,	PUNCT
ftr-432	439	8	the	the	DET
ftr-432	439	9	court	court	NOUN
ftr-432	439	10	discussed	discuss	VERB
ftr-432	439	11	morgan	morgan	PROPN
ftr-432	439	12	,	,	PUNCT
ftr-432	439	13	aquilino	aquilino	NOUN
ftr-432	439	14	,	,	PUNCT
ftr-432	439	15	and	and	CCONJ
ftr-432	439	16	national	national	PROPN
ftr-432	439	17	bank	bank	PROPN
ftr-432	439	18	of	of	ADP
ftr-432	439	19	commerce	commerce	PROPN
ftr-432	439	20	,	,	PUNCT
ftr-432	439	21	and	and	CCONJ
ftr-432	439	22	it	it	PRON
ftr-432	439	23	found	find	VERB
ftr-432	439	24	them	they	PRON
ftr-432	439	25	"	"	PUNCT
ftr-432	439	26	[	[	X
ftr-432	439	27	i]n	i]n	ADJ
ftr-432	439	28	line	line	NOUN
ftr-432	439	29	with	with	ADP
ftr-432	439	30	"	"	PUNCT
ftr-432	439	31	and	and	CCONJ
ftr-432	439	32	"	"	PUNCT
ftr-432	439	33	compatibl[e	compatibl[e	NOUN
ftr-432	439	34	]	]	PUNCT
ftr-432	439	35	"	"	PUNCT
ftr-432	439	36	with	with	ADP
ftr-432	439	37	drye	drye	PROPN
ftr-432	439	38	's	's	PART
ftr-432	439	39	own	own	ADJ
ftr-432	439	40	teaching	teaching	NOUN
ftr-432	439	41	as	as	ADP
ftr-432	439	42	to	to	ADP
ftr-432	439	43	the	the	DET
ftr-432	439	44	"	"	PUNCT
ftr-432	439	45	division	division	NOUN
ftr-432	439	46	of	of	ADP
ftr-432	439	47	competence	competence	NOUN
ftr-432	439	48	"	"	PUNCT
ftr-432	439	49	between	between	ADP
ftr-432	439	50	federal	federal	ADJ
ftr-432	439	51	and	and	CCONJ
ftr-432	439	52	state	state	NOUN
ftr-432	439	53	law.7	law.7	PROPN
ftr-432	439	54	"	"	PUNCT
ftr-432	439	55	specifically	specifically	ADV
ftr-432	439	56	,	,	PUNCT
ftr-432	439	57	the	the	DET
ftr-432	439	58	court	court	NOUN
ftr-432	439	59	read	read	VERB
ftr-432	439	60	aquilino	aquilino	NOUN
ftr-432	439	61	as	as	ADP
ftr-432	439	62	"	"	PUNCT
ftr-432	439	63	reaffirm[ing	reaffirm[e	VERB
ftr-432	439	64	]	]	PUNCT
ftr-432	439	65	that	that	SCONJ
ftr-432	439	66	federal	federal	ADJ
ftr-432	439	67	law	law	NOUN
ftr-432	439	68	determines	determine	VERB
ftr-432	439	69	whether	whether	SCONJ
ftr-432	439	70	the	the	DET
ftr-432	439	71	taxpayer	taxpayer	NOUN
ftr-432	439	72	's	's	PART
ftr-432	439	73	interests	interest	NOUN
ftr-432	439	74	are	be	AUX
ftr-432	439	75	sufficient	sufficient	ADJ
ftr-432	439	76	to	to	PART
ftr-432	439	77	constitute	constitute	VERB
ftr-432	439	78	'	'	PUNCT
ftr-432	439	79	property	property	NOUN
ftr-432	439	80	'	'	PUNCT
ftr-432	439	81	or	or	CCONJ
ftr-432	439	82	'	'	PUNCT
ftr-432	439	83	rights	right	NOUN
ftr-432	439	84	to	to	ADP
ftr-432	439	85	property	property	NOUN
ftr-432	439	86	'	'	PUNCT
ftr-432	439	87	subject	subject	NOUN
ftr-432	439	88	to	to	ADP
ftr-432	439	89	the	the	DET
ftr-432	439	90	government	government	NOUN
ftr-432	439	91	's	's	PART
ftr-432	439	92	lien,"79	lien,"79	NOUN
ftr-432	439	93	and	and	CCONJ
ftr-432	439	94	it	it	PRON
ftr-432	439	95	quoted	quote	VERB
ftr-432	439	96	with	with	ADP
ftr-432	439	97	approval	approval	NOUN
ftr-432	439	98	a	a	DET
ftr-432	439	99	commentator	commentator	NOUN
ftr-432	439	100	's	's	PART
ftr-432	439	101	conclusion	conclusion	NOUN
ftr-432	439	102	that	that	SCONJ
ftr-432	439	103	"	"	PUNCT
ftr-432	439	104	aquilino	aquilino	NOUN
ftr-432	439	105	supports	support	VERB
ftr-432	439	106	the	the	DET
ftr-432	439	107	view	view	NOUN
ftr-432	439	108	that	that	SCONJ
ftr-432	439	109	the	the	DET
ftr-432	439	110	court	court	NOUN
ftr-432	439	111	has	have	AUX
ftr-432	439	112	chosen	choose	VERB
ftr-432	439	113	to	to	PART
ftr-432	439	114	apply	apply	VERB
ftr-432	439	115	a	a	DET
ftr-432	439	116	federal	federal	ADJ
ftr-432	439	117	test	test	NOUN
ftr-432	439	118	of	of	ADP
ftr-432	439	119	classification	classification	NOUN
ftr-432	439	120	"	"	PUNCT
ftr-432	439	121	of	of	ADP
ftr-432	439	122	property	property	NOUN
ftr-432	439	123	interests.8	interests.8	PROPN
ftr-432	439	124	"	"	PUNCT
ftr-432	439	125	thus	thus	ADV
ftr-432	439	126	,	,	PUNCT
ftr-432	439	127	the	the	DET
ftr-432	439	128	evidence	evidence	NOUN
ftr-432	439	129	internal	internal	ADJ
ftr-432	439	130	to	to	ADP
ftr-432	439	131	drye	drye	VERB
ftr-432	439	132	-	-	PUNCT
ftr-432	439	133	both	both	CCONJ
ftr-432	439	134	what	what	PRON
ftr-432	439	135	it	it	PRON
ftr-432	439	136	did	do	AUX
ftr-432	439	137	not	not	PART
ftr-432	439	138	say	say	VERB
ftr-432	439	139	and	and	CCONJ
ftr-432	439	140	what	what	PRON
ftr-432	439	141	it	it	PRON
ftr-432	439	142	did	do	AUX
ftr-432	439	143	say	say	VERB
ftr-432	439	144	-	-	PUNCT
ftr-432	439	145	suggests	suggest	VERB
ftr-432	439	146	two	two	NUM
ftr-432	439	147	things	thing	NOUN
ftr-432	439	148	:	:	PUNCT
ftr-432	439	149	first	first	ADV
ftr-432	439	150	,	,	PUNCT
ftr-432	439	151	that	that	SCONJ
ftr-432	439	152	the	the	DET
ftr-432	439	153	court	court	NOUN
ftr-432	439	154	did	do	AUX
ftr-432	439	155	not	not	PART
ftr-432	439	156	see	see	VERB
ftr-432	439	157	drye	drye	NOUN
ftr-432	439	158	as	as	ADP
ftr-432	439	159	changing	change	VERB
ftr-432	439	160	the	the	DET
ftr-432	439	161	law	law	NOUN
ftr-432	439	162	and	and	CCONJ
ftr-432	439	163	,	,	PUNCT
ftr-432	439	164	second	second	ADJ
ftr-432	439	165	,	,	PUNCT
ftr-432	439	166	that	that	SCONJ
ftr-432	439	167	the	the	DET
ftr-432	439	168	court	court	NOUN
ftr-432	439	169	saw	see	VERB
ftr-432	439	170	the	the	DET
ftr-432	439	171	pre	pre	ADJ
ftr-432	439	172	-	-	ADJ
ftr-432	439	173	drye	drye	ADJ
ftr-432	439	174	law	law	NOUN
ftr-432	439	175	as	as	ADP
ftr-432	439	176	mandating	mandate	VERB
ftr-432	439	177	federal	federal	ADJ
ftr-432	439	178	,	,	PUNCT
ftr-432	439	179	not	not	PART
ftr-432	439	180	state	state	NOUN
ftr-432	439	181	,	,	PUNCT
ftr-432	439	182	classification	classification	NOUN
ftr-432	439	183	of	of	ADP
ftr-432	439	184	property	property	NOUN
ftr-432	439	185	at	at	ADP
ftr-432	439	186	stage	stage	NOUN
ftr-432	439	187	two	two	NUM
ftr-432	439	188	of	of	ADP
ftr-432	439	189	tax	tax	NOUN
ftr-432	439	190	collection	collection	NOUN
ftr-432	439	191	analysis	analysis	NOUN
ftr-432	439	192	.	.	PUNCT
ftr-432	440	1	3	3	X
ftr-432	440	2	.	.	X
ftr-432	440	3	tenacity	tenacity	NOUN
ftr-432	440	4	of	of	ADP
ftr-432	440	5	the	the	DET
ftr-432	440	6	old	old	ADJ
ftr-432	440	7	,	,	PUNCT
ftr-432	440	8	wrong	wrong	ADJ
ftr-432	440	9	understanding.-as	understanding.-as	PRON
ftr-432	440	10	stated	state	VERB
ftr-432	440	11	above	above	ADV
ftr-432	440	12	,	,	PUNCT
ftr-432	440	13	i	i	PRON
ftr-432	440	14	believe	believe	VERB
ftr-432	440	15	that	that	SCONJ
ftr-432	440	16	drye	drye	PROPN
ftr-432	440	17	clarifies	clarifie	NOUN
ftr-432	440	18	,	,	PUNCT
ftr-432	440	19	not	not	PART
ftr-432	440	20	changes	change	NOUN
ftr-432	440	21	,	,	PUNCT
ftr-432	440	22	tax	tax	NOUN
ftr-432	440	23	lien	lien	NOUN
ftr-432	440	24	law	law	NOUN
ftr-432	440	25	because	because	SCONJ
ftr-432	440	26	that	that	DET
ftr-432	440	27	view	view	NOUN
ftr-432	440	28	best	good	ADJ
ftr-432	440	29	accounts	account	NOUN
ftr-432	440	30	for	for	ADP
ftr-432	440	31	language	language	NOUN
ftr-432	440	32	in	in	ADP
ftr-432	440	33	pertinent	pertinent	ADJ
ftr-432	440	34	supreme	supreme	PROPN
ftr-432	440	35	court	court	PROPN
ftr-432	440	36	cases	case	NOUN
ftr-432	440	37	before	before	ADP
ftr-432	440	38	drye	drye	NOUN
ftr-432	440	39	,	,	PUNCT
ftr-432	440	40	and	and	CCONJ
ftr-432	440	41	is	be	AUX
ftr-432	440	42	the	the	DET
ftr-432	440	43	only	only	ADJ
ftr-432	440	44	alternative	alternative	NOUN
ftr-432	440	45	to	to	ADP
ftr-432	440	46	concluding	conclude	VERB
ftr-432	440	47	that	that	SCONJ
ftr-432	440	48	the	the	DET
ftr-432	440	49	court	court	NOUN
ftr-432	440	50	changed	change	VERB
ftr-432	440	51	its	its	PRON
ftr-432	440	52	mind	mind	NOUN
ftr-432	440	53	on	on	ADP
ftr-432	440	54	the	the	DET
ftr-432	440	55	issue	issue	NOUN
ftr-432	440	56	not	not	PART
ftr-432	440	57	once	once	ADV
ftr-432	440	58	but	but	CCONJ
ftr-432	440	59	several	several	ADJ
ftr-432	440	60	times	time	NOUN
ftr-432	440	61	over	over	ADP
ftr-432	440	62	generations	generation	NOUN
ftr-432	440	63	,	,	PUNCT
ftr-432	440	64	without	without	ADP
ftr-432	440	65	acknowledging	acknowledge	VERB
ftr-432	440	66	even	even	ADV
ftr-432	440	67	once	once	SCONJ
ftr-432	440	68	that	that	SCONJ
ftr-432	440	69	it	it	PRON
ftr-432	440	70	had	have	AUX
ftr-432	440	71	done	do	VERB
ftr-432	440	72	so	so	ADV
ftr-432	440	73	.	.	PUNCT
ftr-432	441	1	still	still	ADV
ftr-432	441	2	,	,	PUNCT
ftr-432	441	3	not	not	PART
ftr-432	441	4	everyone	everyone	PRON
ftr-432	441	5	has	have	AUX
ftr-432	441	6	read	read	VERB
ftr-432	441	7	the	the	DET
ftr-432	441	8	historical	historical	ADJ
ftr-432	441	9	record	record	NOUN
ftr-432	441	10	in	in	ADP
ftr-432	441	11	the	the	DET
ftr-432	441	12	same	same	ADJ
ftr-432	441	13	fashion	fashion	NOUN
ftr-432	441	14	.	.	PUNCT
ftr-432	442	1	some	some	DET
ftr-432	442	2	remarks	remark	NOUN
ftr-432	442	3	in	in	ADP
ftr-432	442	4	that	that	DET
ftr-432	442	5	direction	direction	NOUN
ftr-432	442	6	are	be	AUX
ftr-432	442	7	appropriate	appropriate	ADJ
ftr-432	442	8	,	,	PUNCT
ftr-432	442	9	if	if	SCONJ
ftr-432	442	10	only	only	ADV
ftr-432	442	11	to	to	PART
ftr-432	442	12	underline	underline	VERB
ftr-432	442	13	the	the	DET
ftr-432	442	14	76	76	NUM
ftr-432	442	15	.	.	PUNCT
ftr-432	443	1	see	see	VERB
ftr-432	443	2	craft	craft	PROPN
ftr-432	443	3	v.	v.	ADP
ftr-432	443	4	united	united	PROPN
ftr-432	443	5	states	states	PROPN
ftr-432	443	6	,	,	PUNCT
ftr-432	443	7	233	233	NUM
ftr-432	443	8	f.3d	f.3d	NUM
ftr-432	443	9	358,366	358,366	NUM
ftr-432	443	10	(	(	PUNCT
ftr-432	443	11	6th	6th	ADJ
ftr-432	443	12	cir	cir	NOUN
ftr-432	443	13	.	.	PROPN
ftr-432	443	14	2000	2000	NUM
ftr-432	443	15	)	)	PUNCT
ftr-432	443	16	(	(	PUNCT
ftr-432	443	17	"	"	PUNCT
ftr-432	443	18	at	at	ADP
ftr-432	443	19	oral	oral	ADJ
ftr-432	443	20	argument	argument	NOUN
ftr-432	443	21	,	,	PUNCT
ftr-432	443	22	the	the	DET
ftr-432	443	23	irs	irs	PROPN
ftr-432	443	24	added	add	VERB
ftr-432	443	25	that	that	SCONJ
ftr-432	443	26	drye	drye	PROPN
ftr-432	443	27	stands	stand	VERB
ftr-432	443	28	for	for	ADP
ftr-432	443	29	the	the	DET
ftr-432	443	30	'	'	PUNCT
ftr-432	443	31	new	new	ADJ
ftr-432	443	32	'	'	PUNCT
ftr-432	443	33	legal	legal	ADJ
ftr-432	443	34	rule	rule	NOUN
ftr-432	443	35	that	that	SCONJ
ftr-432	443	36	a	a	DET
ftr-432	443	37	federal	federal	ADJ
ftr-432	443	38	tax	tax	NOUN
ftr-432	443	39	lien	lien	NOUN
ftr-432	443	40	attaches	attach	VERB
ftr-432	443	41	to	to	ADP
ftr-432	443	42	a	a	DET
ftr-432	443	43	taxpayer	taxpayer	NOUN
ftr-432	443	44	's	's	PART
ftr-432	443	45	right	right	NOUN
ftr-432	443	46	to	to	PART
ftr-432	443	47	inherit	inherit	VERB
ftr-432	443	48	property	property	NOUN
ftr-432	443	49	.	.	PUNCT
ftr-432	443	50	"	"	PUNCT
ftr-432	443	51	)	)	PUNCT
ftr-432	443	52	.	.	PUNCT
ftr-432	444	1	i	i	PRON
ftr-432	444	2	d.	d.	PROPN
ftr-432	444	3	77	77	NUM
ftr-432	444	4	.	.	PUNCT
ftr-432	445	1	see	see	VERB
ftr-432	445	2	infra	infra	NOUN
ftr-432	445	3	notes	note	VERB
ftr-432	445	4	198	198	NUM
ftr-432	445	5	&	&	CCONJ
ftr-432	445	6	201	201	NUM
ftr-432	445	7	and	and	CCONJ
ftr-432	445	8	accompanying	accompany	VERB
ftr-432	445	9	text	text	NOUN
ftr-432	445	10	.	.	PUNCT
ftr-432	446	1	78	78	NUM
ftr-432	446	2	.	.	PUNCT
ftr-432	447	1	see	see	VERB
ftr-432	447	2	drye	drye	PROPN
ftr-432	447	3	,	,	PUNCT
ftr-432	447	4	528	528	NUM
ftr-432	447	5	u.s	u.s	PROPN
ftr-432	447	6	.	.	PROPN
ftr-432	447	7	at	at	ADP
ftr-432	447	8	58	58	NUM
ftr-432	447	9	-	-	SYM
ftr-432	447	10	59	59	NUM
ftr-432	447	11	&	&	CCONJ
ftr-432	447	12	n.6	n.6	PROPN
ftr-432	447	13	.	.	PROPN
ftr-432	447	14	79	79	NUM
ftr-432	447	15	.	.	PUNCT
ftr-432	448	1	i	i	PRON
ftr-432	448	2	d.	d.	PROPN
ftr-432	448	3	at	at	ADP
ftr-432	448	4	59	59	NUM
ftr-432	448	5	n.6	n.6	NOUN
ftr-432	448	6	(	(	PUNCT
ftr-432	448	7	citingaquilino	citingaquilino	NOUN
ftr-432	448	8	,	,	PUNCT
ftr-432	448	9	363	363	NUM
ftr-432	448	10	u.s	u.s	PROPN
ftr-432	448	11	.	.	PROPN
ftr-432	449	1	at	at	ADP
ftr-432	449	2	513	513	NUM
ftr-432	449	3	-	-	SYM
ftr-432	449	4	14	14	NUM
ftr-432	449	5	)	)	PUNCT
ftr-432	449	6	.	.	PUNCT
ftr-432	450	1	80	80	NUM
ftr-432	450	2	.	.	PUNCT
ftr-432	451	1	i	i	PRON
ftr-432	451	2	d.	d.	PROPN
ftr-432	451	3	(	(	PUNCT
ftr-432	451	4	quoting	quote	VERB
ftr-432	451	5	note	note	NOUN
ftr-432	451	6	,	,	PUNCT
ftr-432	451	7	property	property	NOUN
ftr-432	451	8	subject	subject	NOUN
ftr-432	451	9	to	to	ADP
ftr-432	451	10	the	the	DET
ftr-432	451	11	federal	federal	ADJ
ftr-432	451	12	tax	tax	NOUN
ftr-432	451	13	lien	lien	NOUN
ftr-432	451	14	,	,	PUNCT
ftr-432	451	15	77	77	NUM
ftr-432	451	16	harv	harv	NOUN
ftr-432	451	17	.	.	PUNCT
ftr-432	452	1	l.	l.	PROPN
ftr-432	452	2	rev	rev	PROPN
ftr-432	452	3	.	.	PROPN
ftr-432	452	4	1485	1485	NUM
ftr-432	452	5	,	,	PUNCT
ftr-432	452	6	1491	1491	NUM
ftr-432	452	7	(	(	PUNCT
ftr-432	452	8	1964	1964	NUM
ftr-432	452	9	)	)	PUNCT
ftr-432	452	10	)	)	PUNCT
ftr-432	452	11	.	.	PUNCT
ftr-432	453	1	2002	2002	NUM
ftr-432	453	2	]	]	PUNCT
ftr-432	453	3	florida	florida	PROPN
ftr-432	453	4	tax	tax	PROPN
ftr-432	453	5	review	review	NOUN
ftr-432	453	6	importance	importance	NOUN
ftr-432	453	7	of	of	ADP
ftr-432	453	8	clear	clear	ADJ
ftr-432	453	9	statement	statement	NOUN
ftr-432	453	10	of	of	ADP
ftr-432	453	11	the	the	DET
ftr-432	453	12	correct	correct	ADJ
ftr-432	453	13	rule	rule	NOUN
ftr-432	453	14	now	now	ADV
ftr-432	453	15	.	.	PUNCT
ftr-432	454	1	even	even	ADV
ftr-432	454	2	national	national	PROPN
ftr-432	454	3	bank	bank	PROPN
ftr-432	454	4	of	of	ADP
ftr-432	454	5	commerce	commerce	PROPN
ftr-432	454	6	in	in	ADP
ftr-432	454	7	198581	198581	NUM
ftr-432	454	8	did	do	AUX
ftr-432	454	9	not	not	PART
ftr-432	454	10	convince	convince	VERB
ftr-432	454	11	some	some	DET
ftr-432	454	12	courts	court	NOUN
ftr-432	454	13	that	that	PRON
ftr-432	454	14	federal	federal	ADJ
ftr-432	454	15	law	law	NOUN
ftr-432	454	16	,	,	PUNCT
ftr-432	454	17	not	not	PART
ftr-432	454	18	state	state	NOUN
ftr-432	454	19	law	law	NOUN
ftr-432	454	20	,	,	PUNCT
ftr-432	454	21	controls	control	VERB
ftr-432	454	22	the	the	DET
ftr-432	454	23	section	section	NOUN
ftr-432	454	24	6321	6321	NUM
ftr-432	454	25	property	property	NOUN
ftr-432	454	26	characterization	characterization	NOUN
ftr-432	454	27	.	.	PUNCT
ftr-432	455	1	for	for	ADP
ftr-432	455	2	example	example	NOUN
ftr-432	455	3	,	,	PUNCT
ftr-432	455	4	in	in	ADP
ftr-432	455	5	united	united	PROPN
ftr-432	455	6	states	states	PROPN
ftr-432	455	7	v.	v.	ADP
ftr-432	455	8	davidson,82	davidson,82	NOUN
ftr-432	455	9	a	a	DET
ftr-432	455	10	federal	federal	ADJ
ftr-432	455	11	district	district	NOUN
ftr-432	455	12	court	court	NOUN
ftr-432	455	13	,	,	PUNCT
ftr-432	455	14	although	although	SCONJ
ftr-432	455	15	not	not	PART
ftr-432	455	16	recounting	recount	VERB
ftr-432	455	17	the	the	DET
ftr-432	455	18	full	full	ADJ
ftr-432	455	19	history	history	NOUN
ftr-432	455	20	given	give	VERB
ftr-432	455	21	above	above	ADV
ftr-432	455	22	,	,	PUNCT
ftr-432	455	23	discussed	discuss	VERB
ftr-432	455	24	at	at	ADP
ftr-432	455	25	length	length	NOUN
ftr-432	455	26	the	the	DET
ftr-432	455	27	relationship	relationship	NOUN
ftr-432	455	28	among	among	ADP
ftr-432	455	29	bess	bess	NOUN
ftr-432	455	30	,	,	PUNCT
ftr-432	455	31	aquilino	aquilino	NOUN
ftr-432	455	32	,	,	PUNCT
ftr-432	455	33	and	and	CCONJ
ftr-432	455	34	national	national	PROPN
ftr-432	455	35	bank	bank	PROPN
ftr-432	455	36	of	of	ADP
ftr-432	455	37	commerce	commerce	PROPN
ftr-432	455	38	,	,	PUNCT
ftr-432	455	39	noting	note	VERB
ftr-432	455	40	that	that	SCONJ
ftr-432	455	41	the	the	DET
ftr-432	455	42	court	court	NOUN
ftr-432	455	43	had	have	AUX
ftr-432	455	44	"	"	PUNCT
ftr-432	455	45	struggled	struggle	VERB
ftr-432	455	46	"	"	PUNCT
ftr-432	455	47	with	with	ADP
ftr-432	455	48	the	the	DET
ftr-432	455	49	issue.8	issue.8	PROPN
ftr-432	455	50	3	3	NUM
ftr-432	455	51	the	the	DET
ftr-432	455	52	davidson	davidson	NOUN
ftr-432	455	53	court	court	NOUN
ftr-432	455	54	concluded	conclude	VERB
ftr-432	455	55	that	that	SCONJ
ftr-432	455	56	(	(	PUNCT
ftr-432	455	57	1	1	X
ftr-432	455	58	)	)	PUNCT
ftr-432	455	59	the	the	DET
ftr-432	455	60	law	law	NOUN
ftr-432	455	61	pre	pre	ADJ
ftr-432	455	62	-	-	ADJ
ftr-432	455	63	national	national	ADJ
ftr-432	455	64	bank	bank	PROPN
ftr-432	455	65	of	of	ADP
ftr-432	455	66	commerce	commerce	PROPN
ftr-432	455	67	was	be	AUX
ftr-432	455	68	that	that	PRON
ftr-432	455	69	state	state	NOUN
ftr-432	455	70	,	,	PUNCT
ftr-432	455	71	not	not	PART
ftr-432	455	72	federal	federal	ADJ
ftr-432	455	73	,	,	PUNCT
ftr-432	455	74	law	law	NOUN
ftr-432	455	75	controlled	control	VERB
ftr-432	455	76	the	the	DET
ftr-432	455	77	classification	classification	NOUN
ftr-432	455	78	question	question	NOUN
ftr-432	455	79	'	'	PUNCT
ftr-432	455	80	and	and	CCONJ
ftr-432	455	81	(	(	PUNCT
ftr-432	455	82	2	2	X
ftr-432	455	83	)	)	PUNCT
ftr-432	455	84	national	national	PROPN
ftr-432	455	85	bank	bank	PROPN
ftr-432	455	86	of	of	ADP
ftr-432	455	87	commerce	commerce	PROPN
ftr-432	455	88	supported	support	VERB
ftr-432	455	89	,	,	PUNCT
ftr-432	455	90	not	not	PART
ftr-432	455	91	displaced	displace	VERB
ftr-432	455	92	,	,	PUNCT
ftr-432	455	93	that	that	DET
ftr-432	455	94	rule	rule	NOUN
ftr-432	455	95	.	.	PUNCT
ftr-432	455	96	"	"	PUNCT
ftr-432	456	1	even	even	ADV
ftr-432	456	2	in	in	ADP
ftr-432	456	3	the	the	DET
ftr-432	456	4	1990	1990	NUM
ftr-432	456	5	's	's	PART
ftr-432	456	6	,	,	PUNCT
ftr-432	456	7	a	a	DET
ftr-432	456	8	number	number	NOUN
ftr-432	456	9	of	of	ADP
ftr-432	456	10	federal	federal	ADJ
ftr-432	456	11	circuit	circuit	NOUN
ftr-432	456	12	court,8	court,8	NOUN
ftr-432	456	13	6	6	NUM
ftr-432	456	14	district	district	NOUN
ftr-432	456	15	court,87	court,87	NOUN
ftr-432	456	16	and	and	CCONJ
ftr-432	456	17	bankruptcy	bankruptcy	NOUN
ftr-432	456	18	court88	court88	PROPN
ftr-432	456	19	cases	case	NOUN
ftr-432	456	20	applied	apply	VERB
ftr-432	456	21	state	state	NOUN
ftr-432	456	22	law	law	NOUN
ftr-432	456	23	to	to	PART
ftr-432	456	24	section	section	VERB
ftr-432	456	25	6321	6321	NUM
ftr-432	456	26	property	property	NOUN
ftr-432	456	27	classification	classification	NOUN
ftr-432	456	28	.	.	PUNCT
ftr-432	457	1	as	as	ADV
ftr-432	457	2	late	late	ADV
ftr-432	457	3	as	as	ADP
ftr-432	457	4	several	several	ADJ
ftr-432	457	5	months	month	NOUN
ftr-432	457	6	before	before	SCONJ
ftr-432	457	7	drye	drye	PROPN
ftr-432	457	8	was	be	AUX
ftr-432	457	9	handed	hand	VERB
ftr-432	457	10	down	down	ADP
ftr-432	457	11	,	,	PUNCT
ftr-432	457	12	a	a	DET
ftr-432	457	13	lower	low	ADJ
ftr-432	457	14	court	court	NOUN
ftr-432	457	15	pronounced	pronounce	VERB
ftr-432	457	16	it	it	PRON
ftr-432	457	17	"	"	PUNCT
ftr-432	457	18	well	well	ADV
ftr-432	457	19	-	-	PUNCT
ftr-432	457	20	settled	settle	VERB
ftr-432	457	21	"	"	PUNCT
ftr-432	457	22	that	that	SCONJ
ftr-432	457	23	"	"	PUNCT
ftr-432	457	24	the	the	DET
ftr-432	457	25	definition	definition	NOUN
ftr-432	457	26	of	of	ADP
ftr-432	457	27	underlying	underlie	VERB
ftr-432	457	28	property	property	NOUN
ftr-432	457	29	interests	interest	NOUN
ftr-432	457	30	is	be	AUX
ftr-432	457	31	left	leave	VERB
ftr-432	457	32	to	to	ADP
ftr-432	457	33	state	state	NOUN
ftr-432	457	34	law	law	NOUN
ftr-432	457	35	....	....	PUNCT
ftr-432	458	1	thus	thus	ADV
ftr-432	458	2	,	,	PUNCT
ftr-432	458	3	the	the	DET
ftr-432	458	4	court	court	NOUN
ftr-432	458	5	looks	look	VERB
ftr-432	458	6	to	to	ADP
ftr-432	458	7	state	state	NOUN
ftr-432	458	8	law	law	NOUN
ftr-432	458	9	to	to	PART
ftr-432	458	10	determine	determine	VERB
ftr-432	458	11	the	the	DET
ftr-432	458	12	character	character	NOUN
ftr-432	458	13	of	of	ADP
ftr-432	458	14	any	any	DET
ftr-432	458	15	property	property	NOUN
ftr-432	458	16	right	right	NOUN
ftr-432	459	1	[	[	X
ftr-432	459	2	the	the	DET
ftr-432	459	3	taxpayer	taxpayer	NOUN
ftr-432	459	4	]	]	PUNCT
ftr-432	459	5	may	may	AUX
ftr-432	459	6	have	have	AUX
ftr-432	459	7	had	have	VERB
ftr-432	459	8	.	.	PUNCT
ftr-432	459	9	.	.	PUNCT
ftr-432	459	10	..	..	PUNCT
ftr-432	460	1	"	"	PUNCT
ftr-432	460	2	'	'	PUNCT
ftr-432	460	3	presumably	presumably	ADV
ftr-432	460	4	,	,	PUNCT
ftr-432	460	5	it	it	PRON
ftr-432	460	6	was	be	AUX
ftr-432	460	7	on	on	ADP
ftr-432	460	8	the	the	DET
ftr-432	460	9	basis	basis	NOUN
ftr-432	460	10	of	of	ADP
ftr-432	460	11	such	such	ADJ
ftr-432	460	12	cases	case	NOUN
ftr-432	460	13	that	that	SCONJ
ftr-432	460	14	one	one	NUM
ftr-432	460	15	commentator	commentator	NOUN
ftr-432	460	16	stated	state	VERB
ftr-432	460	17	that	that	SCONJ
ftr-432	460	18	drye	drye	PROPN
ftr-432	460	19	"	"	PUNCT
ftr-432	460	20	reversed	reverse	VERB
ftr-432	460	21	the	the	DET
ftr-432	460	22	long	long	ADJ
ftr-432	460	23	held	held	ADJ
ftr-432	460	24	belief	belief	NOUN
ftr-432	460	25	that	that	SCONJ
ftr-432	460	26	state	state	NOUN
ftr-432	460	27	law	law	NOUN
ftr-432	460	28	defines	define	VERB
ftr-432	460	29	property	property	NOUN
ftr-432	460	30	.	.	PUNCT
ftr-432	461	1	"9	"9	ADJ
ftr-432	461	2	although	although	SCONJ
ftr-432	461	3	the	the	DET
ftr-432	461	4	above	above	ADJ
ftr-432	461	5	is	be	AUX
ftr-432	461	6	founded	found	VERB
ftr-432	461	7	,	,	PUNCT
ftr-432	461	8	i	i	PRON
ftr-432	461	9	believe	believe	VERB
ftr-432	461	10	,	,	PUNCT
ftr-432	461	11	on	on	ADP
ftr-432	461	12	misunderstanding	misunderstanding	NOUN
ftr-432	461	13	,	,	PUNCT
ftr-432	461	14	enough	enough	ADJ
ftr-432	461	15	has	have	AUX
ftr-432	461	16	been	be	AUX
ftr-432	461	17	said	say	VERB
ftr-432	461	18	to	to	PART
ftr-432	461	19	show	show	VERB
ftr-432	461	20	that	that	SCONJ
ftr-432	461	21	,	,	PUNCT
ftr-432	461	22	in	in	ADP
ftr-432	461	23	some	some	DET
ftr-432	461	24	soils	soil	NOUN
ftr-432	461	25	,	,	PUNCT
ftr-432	461	26	the	the	DET
ftr-432	461	27	roots	root	NOUN
ftr-432	461	28	of	of	ADP
ftr-432	461	29	error	error	NOUN
ftr-432	461	30	were	be	AUX
ftr-432	461	31	sunk	sink	VERB
ftr-432	461	32	deeply	deeply	ADV
ftr-432	461	33	.	.	PUNCT
ftr-432	462	1	since	since	SCONJ
ftr-432	462	2	human	human	ADJ
ftr-432	462	3	beings	being	NOUN
ftr-432	462	4	tend	tend	VERB
ftr-432	462	5	to	to	PART
ftr-432	462	6	resist	resist	VERB
ftr-432	462	7	change	change	NOUN
ftr-432	462	8	,	,	PUNCT
ftr-432	462	9	those	those	DET
ftr-432	462	10	roots	root	NOUN
ftr-432	462	11	may	may	AUX
ftr-432	462	12	prove	prove	VERB
ftr-432	462	13	hard	hard	ADJ
ftr-432	462	14	to	to	PART
ftr-432	462	15	extract	extract	VERB
ftr-432	462	16	.	.	PUNCT
ftr-432	463	1	this	this	DET
ftr-432	463	2	fact	fact	NOUN
ftr-432	463	3	is	be	AUX
ftr-432	463	4	indexed	index	VERB
ftr-432	463	5	by	by	ADP
ftr-432	463	6	the	the	DET
ftr-432	463	7	bad	bad	ADJ
ftr-432	463	8	and	and	CCONJ
ftr-432	463	9	ugly	ugly	ADJ
ftr-432	463	10	cases	case	NOUN
ftr-432	463	11	described	describe	VERB
ftr-432	463	12	in	in	ADP
ftr-432	463	13	parts	part	NOUN
ftr-432	463	14	v	v	NOUN
ftr-432	463	15	and	and	CCONJ
ftr-432	463	16	vi	vi	NOUN
ftr-432	463	17	.	.	NOUN
ftr-432	463	18	recognition	recognition	NOUN
ftr-432	463	19	of	of	ADP
ftr-432	463	20	this	this	DET
ftr-432	463	21	tenacity	tenacity	NOUN
ftr-432	463	22	imposes	impose	VERB
ftr-432	463	23	a	a	DET
ftr-432	463	24	considerable	considerable	ADJ
ftr-432	463	25	burden	burden	NOUN
ftr-432	463	26	of	of	ADP
ftr-432	463	27	precision	precision	NOUN
ftr-432	463	28	on	on	ADP
ftr-432	463	29	courts	court	NOUN
ftr-432	463	30	and	and	CCONJ
ftr-432	463	31	commentators	commentator	NOUN
ftr-432	463	32	.	.	PUNCT
ftr-432	464	1	to	to	PART
ftr-432	464	2	state	state	VERB
ftr-432	464	3	the	the	DET
ftr-432	464	4	instruction	instruction	NOUN
ftr-432	464	5	of	of	ADP
ftr-432	464	6	drye	drye	PROPN
ftr-432	464	7	haphazardly	haphazardly	ADV
ftr-432	464	8	or	or	CCONJ
ftr-432	464	9	to	to	PART
ftr-432	464	10	apply	apply	VERB
ftr-432	464	11	it	it	PRON
ftr-432	464	12	in	in	ADP
ftr-432	464	13	an	an	DET
ftr-432	464	14	analytically	analytically	ADV
ftr-432	464	15	sloppy	sloppy	ADJ
ftr-432	464	16	fashion	fashion	NOUN
ftr-432	464	17	risks	risk	NOUN
ftr-432	464	18	sliding	slide	VERB
ftr-432	464	19	back	back	ADV
ftr-432	464	20	into	into	ADP
ftr-432	464	21	the	the	DET
ftr-432	464	22	error	error	NOUN
ftr-432	464	23	often	often	ADV
ftr-432	464	24	committed	commit	VERB
ftr-432	464	25	before	before	ADP
ftr-432	464	26	drye	drye	NOUN
ftr-432	464	27	,	,	PUNCT
ftr-432	464	28	the	the	DET
ftr-432	464	29	error	error	NOUN
ftr-432	464	30	as	as	ADP
ftr-432	464	31	to	to	ADP
ftr-432	464	32	the	the	DET
ftr-432	464	33	proper	proper	ADJ
ftr-432	464	34	roles	role	NOUN
ftr-432	464	35	of	of	ADP
ftr-432	464	36	federal	federal	ADJ
ftr-432	464	37	law	law	NOUN
ftr-432	464	38	and	and	CCONJ
ftr-432	464	39	state	state	NOUN
ftr-432	464	40	law	law	NOUN
ftr-432	464	41	that	that	PRON
ftr-432	464	42	drye	drye	PROPN
ftr-432	464	43	sought	seek	VERB
ftr-432	464	44	to	to	PART
ftr-432	464	45	correct	correct	VERB
ftr-432	464	46	.	.	PUNCT
ftr-432	465	1	81	81	NUM
ftr-432	465	2	.	.	PUNCT
ftr-432	466	1	see	see	VERB
ftr-432	466	2	supra	supra	PROPN
ftr-432	466	3	note	note	PROPN
ftr-432	466	4	69	69	NUM
ftr-432	466	5	and	and	CCONJ
ftr-432	466	6	accompanying	accompany	VERB
ftr-432	466	7	text	text	NOUN
ftr-432	466	8	.	.	PUNCT
ftr-432	467	1	82	82	NUM
ftr-432	467	2	.	.	X
ftr-432	467	3	55	55	NUM
ftr-432	467	4	f.	f.	PROPN
ftr-432	467	5	supp	supp	PROPN
ftr-432	467	6	.	.	PUNCT
ftr-432	468	1	2d	2d	NOUN
ftr-432	468	2	1152	1152	NUM
ftr-432	468	3	(	(	PUNCT
ftr-432	468	4	d.	d.	PROPN
ftr-432	468	5	colo	colo	PROPN
ftr-432	468	6	.	.	PUNCT
ftr-432	468	7	1999	1999	NUM
ftr-432	468	8	)	)	PUNCT
ftr-432	468	9	.	.	PUNCT
ftr-432	469	1	83	83	NUM
ftr-432	469	2	.	.	PUNCT
ftr-432	470	1	i	i	PRON
ftr-432	470	2	d.	d.	PROPN
ftr-432	470	3	at	at	ADP
ftr-432	470	4	1154	1154	NUM
ftr-432	470	5	.	.	PUNCT
ftr-432	471	1	84	84	NUM
ftr-432	471	2	.	.	PUNCT
ftr-432	472	1	i	i	PRON
ftr-432	472	2	d.	d.	PROPN
ftr-432	472	3	85	85	NUM
ftr-432	472	4	.	.	PUNCT
ftr-432	473	1	i	i	PRON
ftr-432	473	2	d.	d.	PROPN
ftr-432	473	3	at	at	ADP
ftr-432	473	4	1154	1154	NUM
ftr-432	473	5	-	-	SYM
ftr-432	473	6	55	55	NUM
ftr-432	473	7	.	.	PUNCT
ftr-432	473	8	86	86	NUM
ftr-432	473	9	.	.	PUNCT
ftr-432	474	1	e.g.	e.g.	ADV
ftr-432	474	2	,	,	PUNCT
ftr-432	474	3	leggett	leggett	PROPN
ftr-432	474	4	v.	v.	ADP
ftr-432	474	5	united	united	PROPN
ftr-432	474	6	states	states	PROPN
ftr-432	474	7	,	,	PUNCT
ftr-432	474	8	120	120	NUM
ftr-432	474	9	f.3d	f.3d	NUM
ftr-432	474	10	592	592	NUM
ftr-432	474	11	,	,	PUNCT
ftr-432	474	12	597	597	NUM
ftr-432	474	13	(	(	PUNCT
ftr-432	474	14	5th	5th	ADJ
ftr-432	474	15	cir	cir	NOUN
ftr-432	474	16	.	.	PUNCT
ftr-432	474	17	1997	1997	NUM
ftr-432	474	18	)	)	PUNCT
ftr-432	474	19	;	;	PUNCT
ftr-432	474	20	mapes	mapes	PROPN
ftr-432	474	21	v.	v.	PROPN
ftr-432	474	22	united	united	PROPN
ftr-432	474	23	states	states	PROPN
ftr-432	474	24	,	,	PUNCT
ftr-432	474	25	15	15	NUM
ftr-432	474	26	f.3d	f.3d	NUM
ftr-432	474	27	138	138	NUM
ftr-432	474	28	,	,	PUNCT
ftr-432	474	29	140	140	NUM
ftr-432	474	30	(	(	PUNCT
ftr-432	474	31	9th	9th	ADJ
ftr-432	474	32	cir	cir	NOUN
ftr-432	474	33	.	.	PROPN
ftr-432	474	34	1994	1994	NUM
ftr-432	474	35	)	)	PUNCT
ftr-432	474	36	.	.	PUNCT
ftr-432	475	1	87	87	NUM
ftr-432	475	2	.	.	PUNCT
ftr-432	476	1	e.g.	e.g.	ADV
ftr-432	476	2	,	,	PUNCT
ftr-432	476	3	foust	foust	ADV
ftr-432	476	4	v.	v.	CCONJ
ftr-432	476	5	foust	foust	PROPN
ftr-432	476	6	,	,	PUNCT
ftr-432	476	7	1998	1998	NUM
ftr-432	476	8	u.s	u.s	PROPN
ftr-432	476	9	.	.	PROPN
ftr-432	476	10	dist	dist	PROPN
ftr-432	476	11	.	.	PUNCT
ftr-432	477	1	lexis	lexis	NOUN
ftr-432	477	2	1806	1806	NUM
ftr-432	477	3	,	,	PUNCT
ftr-432	477	4	at	at	ADP
ftr-432	477	5	*	*	NUM
ftr-432	477	6	14	14	NUM
ftr-432	477	7	(	(	PUNCT
ftr-432	477	8	s.d	s.d	PROPN
ftr-432	477	9	.	.	PROPN
ftr-432	477	10	ind	ind	PROPN
ftr-432	477	11	.	.	PUNCT
ftr-432	478	1	july	july	PROPN
ftr-432	478	2	9	9	NUM
ftr-432	478	3	,	,	PUNCT
ftr-432	478	4	1997	1997	NUM
ftr-432	478	5	)	)	PUNCT
ftr-432	478	6	;	;	PUNCT
ftr-432	478	7	united	united	PROPN
ftr-432	478	8	states	states	PROPN
ftr-432	478	9	v.	v.	ADP
ftr-432	478	10	dusterberg	dusterberg	PROPN
ftr-432	478	11	,	,	PUNCT
ftr-432	478	12	1997	1997	NUM
ftr-432	478	13	wl	wl	SYM
ftr-432	478	14	327395	327395	NUM
ftr-432	478	15	,	,	PUNCT
ftr-432	478	16	at	at	ADP
ftr-432	478	17	*	*	NOUN
ftr-432	478	18	2	2	NUM
ftr-432	478	19	(	(	PUNCT
ftr-432	478	20	s.d	s.d	PROPN
ftr-432	478	21	.	.	PROPN
ftr-432	478	22	ohio	ohio	PROPN
ftr-432	478	23	march	march	PROPN
ftr-432	478	24	12	12	NUM
ftr-432	478	25	,	,	PUNCT
ftr-432	478	26	1997	1997	NUM
ftr-432	478	27	)	)	PUNCT
ftr-432	478	28	;	;	PUNCT
ftr-432	478	29	united	united	PROPN
ftr-432	478	30	states	states	PROPN
ftr-432	478	31	v.	v.	PROPN
ftr-432	478	32	klimek	klimek	PROPN
ftr-432	478	33	,	,	PUNCT
ftr-432	478	34	952	952	NUM
ftr-432	478	35	f.	f.	PROPN
ftr-432	478	36	supp	supp	PROPN
ftr-432	478	37	.	.	PUNCT
ftr-432	478	38	1100	1100	NUM
ftr-432	478	39	,	,	PUNCT
ftr-432	478	40	1114	1114	NUM
ftr-432	478	41	-	-	SYM
ftr-432	478	42	15	15	NUM
ftr-432	478	43	(	(	PUNCT
ftr-432	478	44	e.d	e.d	PROPN
ftr-432	478	45	.	.	PROPN
ftr-432	478	46	pa	pa	PROPN
ftr-432	478	47	.	.	PROPN
ftr-432	478	48	1997	1997	NUM
ftr-432	478	49	)	)	PUNCT
ftr-432	478	50	;	;	PUNCT
ftr-432	478	51	talbot	talbot	PROPN
ftr-432	478	52	v.	v.	PROPN
ftr-432	478	53	united	united	PROPN
ftr-432	478	54	states	states	PROPN
ftr-432	478	55	,	,	PUNCT
ftr-432	478	56	850	850	NUM
ftr-432	478	57	f.	f.	PROPN
ftr-432	478	58	supp	supp	PROPN
ftr-432	478	59	.	.	PUNCT
ftr-432	479	1	969	969	NUM
ftr-432	479	2	,	,	PUNCT
ftr-432	479	3	972	972	NUM
ftr-432	479	4	(	(	PUNCT
ftr-432	479	5	d.	d.	PROPN
ftr-432	479	6	wyo	wyo	PROPN
ftr-432	479	7	.	.	PROPN
ftr-432	479	8	1994	1994	NUM
ftr-432	479	9	)	)	PUNCT
ftr-432	479	10	.	.	PUNCT
ftr-432	480	1	88	88	NUM
ftr-432	480	2	.	.	PUNCT
ftr-432	481	1	e.g.	e.g.	ADV
ftr-432	481	2	,	,	PUNCT
ftr-432	481	3	in	in	ADP
ftr-432	481	4	re	re	NOUN
ftr-432	481	5	pletz	pletz	NOUN
ftr-432	481	6	,	,	PUNCT
ftr-432	481	7	225	225	NUM
ftr-432	481	8	b.r	b.r	PROPN
ftr-432	481	9	206	206	NUM
ftr-432	481	10	,	,	PUNCT
ftr-432	481	11	208	208	NUM
ftr-432	481	12	(	(	PUNCT
ftr-432	481	13	bankr	bankr	PROPN
ftr-432	481	14	.	.	PUNCT
ftr-432	482	1	d.	d.	PROPN
ftr-432	482	2	or	or	CCONJ
ftr-432	482	3	.	.	PUNCT
ftr-432	482	4	1997	1997	NUM
ftr-432	482	5	)	)	PUNCT
ftr-432	482	6	,	,	PUNCT
ftr-432	482	7	affd	affd	VERB
ftr-432	482	8	on	on	ADP
ftr-432	482	9	other	other	ADJ
ftr-432	482	10	grounds	ground	NOUN
ftr-432	482	11	,	,	PUNCT
ftr-432	482	12	234	234	NUM
ftr-432	482	13	b.r	b.r	PROPN
ftr-432	482	14	.	.	PROPN
ftr-432	482	15	800	800	NUM
ftr-432	482	16	(	(	PUNCT
ftr-432	482	17	d.	d.	NOUN
ftr-432	482	18	or	or	CCONJ
ftr-432	482	19	.	.	PUNCT
ftr-432	482	20	1998	1998	NUM
ftr-432	482	21	)	)	PUNCT
ftr-432	482	22	,	,	PUNCT
ftr-432	482	23	aff'd	aff'd	NOUN
ftr-432	482	24	,	,	PUNCT
ftr-432	482	25	221	221	NUM
ftr-432	482	26	f.3d	f.3d	NUM
ftr-432	482	27	1114	1114	NUM
ftr-432	482	28	(	(	PUNCT
ftr-432	482	29	9th	9th	ADJ
ftr-432	482	30	cir	cir	NOUN
ftr-432	482	31	.	.	PROPN
ftr-432	482	32	2000	2000	NUM
ftr-432	482	33	)	)	PUNCT
ftr-432	482	34	.	.	PUNCT
ftr-432	483	1	89	89	NUM
ftr-432	483	2	.	.	PUNCT
ftr-432	484	1	miller	miller	PROPN
ftr-432	484	2	v.	v.	PROPN
ftr-432	484	3	conte	conte	PROPN
ftr-432	484	4	,	,	PUNCT
ftr-432	484	5	72	72	NUM
ftr-432	484	6	f.	f.	PROPN
ftr-432	484	7	supp	supp	PROPN
ftr-432	484	8	.	.	PUNCT
ftr-432	485	1	2d	2d	PROPN
ftr-432	485	2	952	952	NUM
ftr-432	485	3	,	,	PUNCT
ftr-432	485	4	958	958	NUM
ftr-432	485	5	n.6	n.6	NOUN
ftr-432	485	6	(	(	PUNCT
ftr-432	485	7	n.d	n.d	PROPN
ftr-432	485	8	.	.	PROPN
ftr-432	485	9	ind	ind	PROPN
ftr-432	485	10	.	.	PUNCT
ftr-432	485	11	1999	1999	NUM
ftr-432	485	12	)	)	PUNCT
ftr-432	485	13	.	.	PUNCT
ftr-432	486	1	90	90	NUM
ftr-432	486	2	.	.	X
ftr-432	487	1	note	note	NOUN
ftr-432	487	2	,	,	PUNCT
ftr-432	487	3	cases	case	NOUN
ftr-432	487	4	,	,	PUNCT
ftr-432	487	5	statutes	statute	NOUN
ftr-432	487	6	,	,	PUNCT
ftr-432	487	7	and	and	CCONJ
ftr-432	487	8	recent	recent	ADJ
ftr-432	487	9	developments	development	NOUN
ftr-432	487	10	:	:	PUNCT
ftr-432	487	11	property	property	NOUN
ftr-432	487	12	law	law	NOUN
ftr-432	487	13	,	,	PUNCT
ftr-432	487	14	33	33	NUM
ftr-432	487	15	urb	urb	NOUN
ftr-432	487	16	.	.	PUNCT
ftr-432	487	17	law	law	NOUN
ftr-432	487	18	.	.	PUNCT
ftr-432	488	1	221	221	NUM
ftr-432	488	2	,	,	PUNCT
ftr-432	488	3	221	221	NUM
ftr-432	488	4	(	(	PUNCT
ftr-432	488	5	2001	2001	NUM
ftr-432	488	6	)	)	PUNCT
ftr-432	488	7	.	.	PUNCT
ftr-432	489	1	[	[	X
ftr-432	489	2	vol	vol	NOUN
ftr-432	489	3	5:6	5:6	NUM
ftr-432	489	4	the	the	DET
ftr-432	489	5	good	good	NOUN
ftr-432	489	6	,	,	PUNCT
ftr-432	489	7	the	the	DET
ftr-432	489	8	bad	bad	ADJ
ftr-432	489	9	,	,	PUNCT
ftr-432	489	10	and	and	CCONJ
ftr-432	489	11	the	the	DET
ftr-432	489	12	ugly	ugly	ADJ
ftr-432	489	13	iv	iv	NOUN
ftr-432	489	14	.	.	PUNCT
ftr-432	490	1	the	the	DET
ftr-432	490	2	good	good	ADJ
ftr-432	490	3	below	below	ADV
ftr-432	490	4	,	,	PUNCT
ftr-432	490	5	i	i	PRON
ftr-432	490	6	consider	consider	VERB
ftr-432	490	7	cases	case	NOUN
ftr-432	490	8	properly	properly	ADV
ftr-432	490	9	applying	apply	VERB
ftr-432	490	10	drye	drye	NOUN
ftr-432	490	11	,	,	PUNCT
ftr-432	490	12	discussing	discuss	VERB
ftr-432	490	13	them	they	PRON
ftr-432	490	14	under	under	ADP
ftr-432	490	15	the	the	DET
ftr-432	490	16	three	three	NUM
ftr-432	490	17	aspects	aspect	NOUN
ftr-432	490	18	of	of	ADP
ftr-432	490	19	drye	drye	PROPN
ftr-432	490	20	's	's	PART
ftr-432	490	21	teaching	teaching	NOUN
ftr-432	490	22	described	describe	VERB
ftr-432	490	23	in	in	ADP
ftr-432	490	24	part	part	PROPN
ftr-432	490	25	ii	ii	PROPN
ftr-432	490	26	.	.	PUNCT
ftr-432	490	27	'	'	PUNCT
ftr-432	491	1	a.	a.	NOUN
ftr-432	491	2	federal	federal	PROPN
ftr-432	491	3	law	law	PROPN
ftr-432	491	4	versus	versus	ADP
ftr-432	491	5	state	state	NOUN
ftr-432	491	6	law	law	NOUN
ftr-432	491	7	in	in	ADP
ftr-432	491	8	defining	define	VERB
ftr-432	491	9	property	property	NOUN
ftr-432	491	10	in	in	ADP
ftr-432	491	11	united	united	PROPN
ftr-432	491	12	states	states	PROPN
ftr-432	491	13	v.	v.	ADP
ftr-432	491	14	stolle	stolle	PROPN
ftr-432	491	15	,	,	PUNCT
ftr-432	491	16	a	a	DET
ftr-432	491	17	california	california	PROPN
ftr-432	491	18	district	district	PROPN
ftr-432	491	19	court	court	NOUN
ftr-432	491	20	summarized	summarize	VERB
ftr-432	491	21	post	post	ADJ
ftr-432	491	22	-	-	ADJ
ftr-432	491	23	drye	drye	ADJ
ftr-432	491	24	lien	lien	NOUN
ftr-432	491	25	analysis	analysis	NOUN
ftr-432	491	26	thusly	thusly	ADV
ftr-432	491	27	:	:	PUNCT
ftr-432	491	28	"	"	PUNCT
ftr-432	491	29	having	having	AUX
ftr-432	491	30	determined	determine	VERB
ftr-432	491	31	whether	whether	SCONJ
ftr-432	491	32	a	a	DET
ftr-432	491	33	taxpayer	taxpayer	NOUN
ftr-432	491	34	could	could	AUX
ftr-432	491	35	have	have	VERB
ftr-432	491	36	a	a	DET
ftr-432	491	37	right	right	NOUN
ftr-432	491	38	to	to	ADP
ftr-432	491	39	the	the	DET
ftr-432	491	40	property	property	NOUN
ftr-432	491	41	under	under	ADP
ftr-432	491	42	state	state	NOUN
ftr-432	491	43	law	law	NOUN
ftr-432	491	44	,	,	PUNCT
ftr-432	491	45	the	the	DET
ftr-432	491	46	court	court	NOUN
ftr-432	491	47	then	then	ADV
ftr-432	491	48	applies	apply	VERB
ftr-432	491	49	federal	federal	ADJ
ftr-432	491	50	law	law	NOUN
ftr-432	491	51	to	to	PART
ftr-432	491	52	determine	determine	VERB
ftr-432	491	53	whether	whether	SCONJ
ftr-432	491	54	such	such	DET
ftr-432	491	55	a	a	DET
ftr-432	491	56	right	right	NOUN
ftr-432	491	57	constitutes	constitute	VERB
ftr-432	491	58	property	property	NOUN
ftr-432	491	59	or	or	CCONJ
ftr-432	491	60	a	a	DET
ftr-432	491	61	right	right	NOUN
ftr-432	491	62	to	to	ADP
ftr-432	491	63	property	property	NOUN
ftr-432	491	64	under	under	ADP
ftr-432	491	65	§	§	PROPN
ftr-432	491	66	6321.291	6321.291	PROPN
ftr-432	491	67	here	here	ADV
ftr-432	491	68	is	be	AUX
ftr-432	491	69	how	how	SCONJ
ftr-432	491	70	the	the	DET
ftr-432	491	71	court	court	NOUN
ftr-432	491	72	appliedthat	appliedthat	PRON
ftr-432	491	73	standard	standard	NOUN
ftr-432	491	74	.	.	PUNCT
ftr-432	492	1	the	the	DET
ftr-432	492	2	case	case	NOUN
ftr-432	492	3	involved	involve	VERB
ftr-432	492	4	whether	whether	SCONJ
ftr-432	492	5	the	the	DET
ftr-432	492	6	general	general	ADJ
ftr-432	492	7	tax	tax	NOUN
ftr-432	492	8	lien	lien	NOUN
ftr-432	492	9	against	against	ADP
ftr-432	492	10	one	one	NUM
ftr-432	492	11	spouse	spouse	NOUN
ftr-432	492	12	attaches	attach	VERB
ftr-432	492	13	to	to	ADP
ftr-432	492	14	communityproperty	communityproperty	NOUN
ftr-432	492	15	held	hold	VERB
ftr-432	492	16	by	by	ADP
ftr-432	492	17	a	a	DET
ftr-432	492	18	revocable	revocable	ADJ
ftr-432	492	19	trust	trust	NOUN
ftr-432	492	20	on	on	ADP
ftr-432	492	21	behalf	behalf	NOUN
ftr-432	492	22	of	of	ADP
ftr-432	492	23	the	the	DET
ftr-432	492	24	taxpayer	taxpayer	NOUN
ftr-432	492	25	and	and	CCONJ
ftr-432	492	26	the	the	DET
ftr-432	492	27	other	other	ADJ
ftr-432	492	28	spouse	spouse	NOUN
ftr-432	492	29	.	.	PUNCT
ftr-432	493	1	at	at	ADP
ftr-432	493	2	stage	stage	NOUN
ftr-432	493	3	one	one	NUM
ftr-432	493	4	,	,	PUNCT
ftr-432	493	5	the	the	DET
ftr-432	493	6	court	court	NOUN
ftr-432	493	7	noted	note	VERB
ftr-432	493	8	that	that	SCONJ
ftr-432	493	9	the	the	DET
ftr-432	493	10	trust	trust	NOUN
ftr-432	493	11	instrument	instrument	NOUN
ftr-432	493	12	gave	give	VERB
ftr-432	493	13	the	the	DET
ftr-432	493	14	spouses	spouse	NOUN
ftr-432	493	15	a	a	DET
ftr-432	493	16	right	right	NOUN
ftr-432	493	17	to	to	PART
ftr-432	493	18	withdraw	withdraw	VERB
ftr-432	493	19	all	all	PRON
ftr-432	493	20	of	of	ADP
ftr-432	493	21	the	the	DET
ftr-432	493	22	underlying	underlie	VERB
ftr-432	493	23	property	property	NOUN
ftr-432	493	24	(	(	PUNCT
ftr-432	493	25	four	four	NUM
ftr-432	493	26	parcels	parcel	NOUN
ftr-432	493	27	of	of	ADP
ftr-432	493	28	real	real	ADJ
ftr-432	493	29	estate	estate	NOUN
ftr-432	493	30	)	)	PUNCT
ftr-432	493	31	from	from	ADP
ftr-432	493	32	the	the	DET
ftr-432	493	33	trust	trust	NOUN
ftr-432	493	34	,	,	PUNCT
ftr-432	493	35	the	the	DET
ftr-432	493	36	absolute	absolute	ADJ
ftr-432	493	37	right	right	NOUN
ftr-432	493	38	to	to	PART
ftr-432	493	39	dissolve	dissolve	VERB
ftr-432	493	40	the	the	DET
ftr-432	493	41	trust	trust	NOUN
ftr-432	493	42	at	at	ADP
ftr-432	493	43	any	any	DET
ftr-432	493	44	time	time	NOUN
ftr-432	493	45	,	,	PUNCT
ftr-432	493	46	and	and	CCONJ
ftr-432	493	47	the	the	DET
ftr-432	493	48	right	right	NOUN
ftr-432	493	49	to	to	PART
ftr-432	493	50	dispossess	dispossess	VERB
ftr-432	493	51	any	any	DET
ftr-432	493	52	other	other	ADJ
ftr-432	493	53	beneficial	beneficial	ADJ
ftr-432	493	54	interest	interest	NOUN
ftr-432	493	55	in	in	ADP
ftr-432	493	56	the	the	DET
ftr-432	493	57	trust	trust	NOUN
ftr-432	493	58	.	.	PUNCT
ftr-432	494	1	thus	thus	ADV
ftr-432	494	2	,	,	PUNCT
ftr-432	494	3	the	the	DET
ftr-432	494	4	court	court	NOUN
ftr-432	494	5	had	have	VERB
ftr-432	494	6	"	"	PUNCT
ftr-432	494	7	little	little	ADJ
ftr-432	494	8	difficulty	difficulty	NOUN
ftr-432	494	9	"	"	PUNCT
ftr-432	494	10	concluding	conclude	VERB
ftr-432	494	11	that	that	SCONJ
ftr-432	494	12	the	the	DET
ftr-432	494	13	spouses	spouse	NOUN
ftr-432	494	14	owned	own	VERB
ftr-432	494	15	the	the	DET
ftr-432	494	16	four	four	NUM
ftr-432	494	17	parcels.92	parcels.92	NOUN
ftr-432	494	18	the	the	DET
ftr-432	494	19	irs	irs	PROPN
ftr-432	494	20	was	be	AUX
ftr-432	494	21	permitted	permit	VERB
ftr-432	494	22	to	to	PART
ftr-432	494	23	reach	reach	VERB
ftr-432	494	24	all	all	PRON
ftr-432	494	25	of	of	ADP
ftr-432	494	26	the	the	DET
ftr-432	494	27	parcels	parcel	NOUN
ftr-432	494	28	to	to	PART
ftr-432	494	29	satisfy	satisfy	VERB
ftr-432	494	30	the	the	DET
ftr-432	494	31	lien	lien	NOUN
ftr-432	494	32	against	against	ADP
ftr-432	494	33	the	the	DET
ftr-432	494	34	taxpayer	taxpayer	NOUN
ftr-432	494	35	since	since	SCONJ
ftr-432	494	36	,	,	PUNCT
ftr-432	494	37	under	under	ADP
ftr-432	494	38	california	california	PROPN
ftr-432	494	39	law	law	NOUN
ftr-432	494	40	,	,	PUNCT
ftr-432	494	41	community	community	NOUN
ftr-432	494	42	property	property	NOUN
ftr-432	494	43	is	be	AUX
ftr-432	494	44	available	available	ADJ
ftr-432	494	45	to	to	PART
ftr-432	494	46	satisfy	satisfy	VERB
ftr-432	494	47	a	a	DET
ftr-432	494	48	debt	debt	NOUN
ftr-432	494	49	from	from	ADP
ftr-432	494	50	either	either	DET
ftr-432	494	51	spouse	spouse	NOUN
ftr-432	494	52	,	,	PUNCT
ftr-432	494	53	even	even	ADV
ftr-432	494	54	if	if	SCONJ
ftr-432	494	55	the	the	DET
ftr-432	494	56	other	other	ADJ
ftr-432	494	57	spouse	spouse	NOUN
ftr-432	494	58	is	be	AUX
ftr-432	494	59	not	not	PART
ftr-432	494	60	responsible	responsible	ADJ
ftr-432	494	61	for	for	ADP
ftr-432	494	62	the	the	DET
ftr-432	494	63	debt.9	debt.9	PROPN
ftr-432	494	64	'	'	PUNCT
ftr-432	494	65	a	a	DET
ftr-432	494	66	first	first	ADJ
ftr-432	494	67	circuit	circuit	NOUN
ftr-432	494	68	case	case	NOUN
ftr-432	494	69	,	,	PUNCT
ftr-432	494	70	unitedstates	unitedstate	NOUN
ftr-432	494	71	v.	v.	ADP
ftr-432	494	72	murray	murray	PROPN
ftr-432	494	73	,	,	PUNCT
ftr-432	494	74	94	94	NUM
ftr-432	494	75	involved	involve	VERB
ftr-432	494	76	both	both	DET
ftr-432	494	77	stage	stage	NOUN
ftr-432	494	78	one	one	NUM
ftr-432	494	79	and	and	CCONJ
ftr-432	494	80	stage	stage	VERB
ftr-432	494	81	two	two	NUM
ftr-432	494	82	ofpost	ofpost	NOUN
ftr-432	494	83	-	-	PUNCT
ftr-432	494	84	drye	drye	NOUN
ftr-432	494	85	tax	tax	NOUN
ftr-432	494	86	lien	lien	PROPN
ftr-432	494	87	analysis	analysis	NOUN
ftr-432	494	88	.	.	PUNCT
ftr-432	495	1	the	the	DET
ftr-432	495	2	issue	issue	NOUN
ftr-432	495	3	was	be	AUX
ftr-432	495	4	whether	whether	SCONJ
ftr-432	495	5	the	the	DET
ftr-432	495	6	irs	irs	PROPN
ftr-432	495	7	's	's	PART
ftr-432	495	8	lien	lien	NOUN
ftr-432	495	9	against	against	ADP
ftr-432	495	10	michael	michael	PROPN
ftr-432	495	11	murray	murray	PROPN
ftr-432	495	12	attached	attach	VERB
ftr-432	495	13	to	to	ADP
ftr-432	495	14	a	a	DET
ftr-432	495	15	house	house	NOUN
ftr-432	495	16	in	in	ADP
ftr-432	495	17	massachusetts	massachusetts	PROPN
ftr-432	495	18	.	.	PUNCT
ftr-432	496	1	the	the	DET
ftr-432	496	2	house	house	NOUN
ftr-432	496	3	was	be	AUX
ftr-432	496	4	purchased	purchase	VERB
ftr-432	496	5	in	in	ADP
ftr-432	496	6	1976	1976	NUM
ftr-432	496	7	by	by	ADP
ftr-432	496	8	michael	michael	PROPN
ftr-432	496	9	and	and	CCONJ
ftr-432	496	10	his	his	PRON
ftr-432	496	11	then	then	ADV
ftr-432	496	12	-	-	PUNCT
ftr-432	496	13	wife	wife	NOUN
ftr-432	496	14	judith	judith	PROPN
ftr-432	496	15	.	.	PUNCT
ftr-432	497	1	in	in	ADP
ftr-432	497	2	1980	1980	NUM
ftr-432	497	3	,	,	PUNCT
ftr-432	497	4	they	they	PRON
ftr-432	497	5	deeded	deede	VERB
ftr-432	497	6	it	it	PRON
ftr-432	497	7	to	to	ADP
ftr-432	497	8	themselves	themselves	PRON
ftr-432	497	9	and	and	CCONJ
ftr-432	497	10	judith	judith	PROPN
ftr-432	497	11	's	's	PART
ftr-432	497	12	stepbrother	stepbrother	NOUN
ftr-432	497	13	as	as	ADP
ftr-432	497	14	trustees	trustee	NOUN
ftr-432	497	15	of	of	ADP
ftr-432	497	16	the	the	DET
ftr-432	497	17	m	m	PROPN
ftr-432	497	18	&	&	CCONJ
ftr-432	497	19	j	j	PROPN
ftr-432	497	20	murray	murray	PROPN
ftr-432	497	21	family	family	PROPN
ftr-432	497	22	trust	trust	PROPN
ftr-432	497	23	.	.	PUNCT
ftr-432	498	1	the	the	DET
ftr-432	498	2	trust	trust	NOUN
ftr-432	498	3	was	be	AUX
ftr-432	498	4	to	to	PART
ftr-432	498	5	be	be	AUX
ftr-432	498	6	managed	manage	VERB
ftr-432	498	7	bymajorityvote	bymajorityvote	NOUN
ftr-432	498	8	of	of	ADP
ftr-432	498	9	the	the	DET
ftr-432	498	10	three	three	NUM
ftr-432	498	11	trustees	trustee	NOUN
ftr-432	498	12	.	.	PUNCT
ftr-432	499	1	in	in	ADP
ftr-432	499	2	september	september	PROPN
ftr-432	499	3	1988	1988	NUM
ftr-432	499	4	,	,	PUNCT
ftr-432	499	5	as	as	ADP
ftr-432	499	6	part	part	NOUN
ftr-432	499	7	of	of	ADP
ftr-432	499	8	a	a	DET
ftr-432	499	9	separation	separation	NOUN
ftr-432	499	10	agreement	agreement	NOUN
ftr-432	499	11	,	,	PUNCT
ftr-432	499	12	michael	michael	PROPN
ftr-432	499	13	agreed	agree	VERB
ftr-432	499	14	to	to	PART
ftr-432	499	15	convey	convey	VERB
ftr-432	499	16	his	his	PRON
ftr-432	499	17	interest	interest	NOUN
ftr-432	499	18	in	in	ADP
ftr-432	499	19	the	the	DET
ftr-432	499	20	property	property	NOUN
ftr-432	499	21	to	to	ADP
ftr-432	499	22	judith	judith	PROPN
ftr-432	499	23	,	,	PUNCT
ftr-432	499	24	but	but	CCONJ
ftr-432	499	25	he	he	PRON
ftr-432	499	26	did	do	AUX
ftr-432	499	27	not	not	PART
ftr-432	499	28	carry	carry	VERB
ftr-432	499	29	out	out	ADP
ftr-432	499	30	this	this	DET
ftr-432	499	31	promise	promise	NOUN
ftr-432	499	32	.	.	PUNCT
ftr-432	500	1	in	in	ADP
ftr-432	500	2	november	november	PROPN
ftr-432	500	3	1988	1988	NUM
ftr-432	500	4	,	,	PUNCT
ftr-432	500	5	the	the	DET
ftr-432	500	6	irs	irs	PROPN
ftr-432	500	7	made	make	VERB
ftr-432	500	8	an	an	DET
ftr-432	500	9	assessment	assessment	NOUN
ftr-432	500	10	against	against	ADP
ftr-432	500	11	michael	michael	PROPN
ftr-432	500	12	.	.	PUNCT
ftr-432	501	1	in	in	ADP
ftr-432	501	2	march	march	PROPN
ftr-432	501	3	1989	1989	NUM
ftr-432	501	4	,	,	PUNCT
ftr-432	501	5	when	when	SCONJ
ftr-432	501	6	the	the	DET
ftr-432	501	7	divorce	divorce	NOUN
ftr-432	501	8	became	become	VERB
ftr-432	501	9	final	final	ADJ
ftr-432	501	10	,	,	PUNCT
ftr-432	501	11	the	the	DET
ftr-432	501	12	three	three	NUM
ftr-432	501	13	trustees	trustee	NOUN
ftr-432	501	14	deeded	deede	VERB
ftr-432	501	15	the	the	DET
ftr-432	501	16	property	property	NOUN
ftr-432	501	17	to	to	ADP
ftr-432	501	18	judith	judith	PROPN
ftr-432	501	19	.	.	PUNCT
ftr-432	502	1	in	in	ADP
ftr-432	502	2	march	march	PROPN
ftr-432	502	3	1997	1997	NUM
ftr-432	502	4	,	,	PUNCT
ftr-432	502	5	the	the	DET
ftr-432	502	6	irs	irs	PROPN
ftr-432	502	7	filed	file	VERB
ftr-432	502	8	an	an	DET
ftr-432	502	9	action	action	NOUN
ftr-432	502	10	in	in	ADP
ftr-432	502	11	federal	federal	ADJ
ftr-432	502	12	district	district	NOUN
ftr-432	502	13	court	court	NOUN
ftr-432	502	14	.	.	PUNCT
ftr-432	503	1	it	it	PRON
ftr-432	503	2	asserted	assert	VERB
ftr-432	503	3	that	that	SCONJ
ftr-432	503	4	its	its	PRON
ftr-432	503	5	lien	lien	NOUN
ftr-432	503	6	reached	reach	VERB
ftr-432	503	7	one	one	NUM
ftr-432	503	8	-	-	PUNCT
ftr-432	503	9	half	half	NOUN
ftr-432	503	10	of	of	ADP
ftr-432	503	11	the	the	DET
ftr-432	503	12	value	value	NOUN
ftr-432	503	13	of	of	ADP
ftr-432	503	14	the	the	DET
ftr-432	503	15	property	property	NOUN
ftr-432	503	16	.	.	PUNCT
ftr-432	504	1	the	the	DET
ftr-432	504	2	district	district	NOUN
ftr-432	504	3	court	court	NOUN
ftr-432	504	4	held	hold	VERB
ftr-432	504	5	for	for	ADP
ftr-432	504	6	the	the	DET
ftr-432	504	7	irs	irs	PROPN
ftr-432	504	8	,	,	PUNCT
ftr-432	504	9	and	and	CCONJ
ftr-432	504	10	the	the	DET
ftr-432	504	11	first	first	ADJ
ftr-432	504	12	circuit	circuit	NOUN
ftr-432	504	13	affirmed	affirm	VERB
ftr-432	504	14	.	.	PUNCT
ftr-432	505	1	opposing	oppose	VERB
ftr-432	505	2	the	the	DET
ftr-432	505	3	irs	irs	PROPN
ftr-432	505	4	,	,	PUNCT
ftr-432	505	5	judith	judith	PROPN
ftr-432	505	6	had	have	AUX
ftr-432	505	7	stressed	stress	VERB
ftr-432	505	8	that	that	SCONJ
ftr-432	505	9	,	,	PUNCT
ftr-432	505	10	under	under	ADP
ftr-432	505	11	the	the	DET
ftr-432	505	12	terms	term	NOUN
ftr-432	505	13	of	of	ADP
ftr-432	505	14	the	the	DET
ftr-432	505	15	trust	trust	NOUN
ftr-432	505	16	,	,	PUNCT
ftr-432	505	17	michael	michael	PROPN
ftr-432	505	18	's	's	PART
ftr-432	505	19	interest	interest	NOUN
ftr-432	505	20	in	in	ADP
ftr-432	505	21	the	the	DET
ftr-432	505	22	property	property	NOUN
ftr-432	505	23	was	be	AUX
ftr-432	505	24	subject	subject	ADJ
ftr-432	505	25	to	to	ADP
ftr-432	505	26	being	be	AUX
ftr-432	505	27	terminated	terminate	VERB
ftr-432	505	28	by	by	ADP
ftr-432	505	29	the	the	DET
ftr-432	505	30	other	other	ADJ
ftr-432	505	31	trustees	trustee	NOUN
ftr-432	505	32	(	(	PUNCT
ftr-432	505	33	judith	judith	PROPN
ftr-432	505	34	and	and	CCONJ
ftr-432	505	35	her	her	PRON
ftr-432	505	36	stepbrother	stepbrother	NOUN
ftr-432	505	37	)	)	PUNCT
ftr-432	505	38	acting	act	VERB
ftr-432	505	39	together	together	ADV
ftr-432	505	40	.	.	PUNCT
ftr-432	506	1	this	this	PRON
ftr-432	506	2	gave	give	VERB
ftr-432	506	3	rise	rise	NOUN
ftr-432	506	4	to	to	ADP
ftr-432	506	5	two	two	NUM
ftr-432	506	6	91	91	NUM
ftr-432	506	7	.	.	PUNCT
ftr-432	507	1	united	united	PROPN
ftr-432	507	2	states	states	PROPN
ftr-432	507	3	v.	v.	ADP
ftr-432	507	4	stolle	stolle	PROPN
ftr-432	507	5	,	,	PUNCT
ftr-432	507	6	2000	2000	NUM
ftr-432	507	7	wl	wl	NOUN
ftr-432	507	8	1202087	1202087	NUM
ftr-432	507	9	,	,	PUNCT
ftr-432	507	10	at	at	ADP
ftr-432	507	11	*	*	NOUN
ftr-432	507	12	5	5	NUM
ftr-432	507	13	(	(	PUNCT
ftr-432	507	14	c.d	c.d	PROPN
ftr-432	507	15	.	.	PROPN
ftr-432	507	16	cal	cal	PROPN
ftr-432	507	17	.	.	PUNCT
ftr-432	508	1	feb	feb	PROPN
ftr-432	508	2	.	.	PROPN
ftr-432	508	3	14	14	NUM
ftr-432	508	4	,	,	PUNCT
ftr-432	508	5	2000	2000	NUM
ftr-432	508	6	)	)	PUNCT
ftr-432	508	7	.	.	PUNCT
ftr-432	509	1	92	92	NUM
ftr-432	509	2	.	.	PUNCT
ftr-432	510	1	i	i	PRON
ftr-432	510	2	d.	d.	PROPN
ftr-432	510	3	93	93	NUM
ftr-432	510	4	.	.	PUNCT
ftr-432	511	1	i	i	PRON
ftr-432	511	2	d.	d.	VERB
ftr-432	511	3	at	at	ADP
ftr-432	511	4	*	*	PROPN
ftr-432	511	5	6	6	NUM
ftr-432	511	6	.	.	NOUN
ftr-432	511	7	94	94	NUM
ftr-432	511	8	.	.	X
ftr-432	512	1	217	217	NUM
ftr-432	512	2	f.3d	f.3d	NUM
ftr-432	512	3	59	59	NUM
ftr-432	512	4	(	(	PUNCT
ftr-432	512	5	1st	1st	ADJ
ftr-432	512	6	cir	cir	NOUN
ftr-432	512	7	.	.	PROPN
ftr-432	512	8	2000	2000	NUM
ftr-432	512	9	)	)	PUNCT
ftr-432	512	10	.	.	PUNCT
ftr-432	513	1	2002	2002	NUM
ftr-432	513	2	]	]	PUNCT
ftr-432	513	3	arguments	argument	NOUN
ftr-432	513	4	.	.	PUNCT
ftr-432	514	1	first	first	ADV
ftr-432	514	2	,	,	PUNCT
ftr-432	514	3	under	under	ADP
ftr-432	514	4	the	the	DET
ftr-432	514	5	first	first	ADJ
ftr-432	514	6	circuit	circuit	NOUN
ftr-432	514	7	's	's	PART
ftr-432	514	8	decision	decision	NOUN
ftr-432	514	9	in	in	ADP
ftr-432	514	10	markham,95	markham,95	ADJ
ftr-432	514	11	a	a	DET
ftr-432	514	12	prior	prior	ADJ
ftr-432	514	13	case	case	NOUN
ftr-432	514	14	,	,	PUNCT
ftr-432	514	15	she	she	PRON
ftr-432	514	16	argued	argue	VERB
ftr-432	514	17	that	that	SCONJ
ftr-432	514	18	a	a	DET
ftr-432	514	19	power	power	NOUN
ftr-432	514	20	in	in	ADP
ftr-432	514	21	a	a	DET
ftr-432	514	22	person	person	NOUN
ftr-432	514	23	other	other	ADJ
ftr-432	514	24	than	than	ADP
ftr-432	514	25	the	the	DET
ftr-432	514	26	taxpayer	taxpayer	NOUN
ftr-432	514	27	to	to	PART
ftr-432	514	28	cut	cut	VERB
ftr-432	514	29	off	off	ADP
ftr-432	514	30	the	the	DET
ftr-432	514	31	taxpayer	taxpayer	NOUN
ftr-432	514	32	's	's	PART
ftr-432	514	33	interest	interest	NOUN
ftr-432	514	34	in	in	ADP
ftr-432	514	35	the	the	DET
ftr-432	514	36	trust	trust	NOUN
ftr-432	514	37	corpus	corpus	NOUN
ftr-432	514	38	"	"	PUNCT
ftr-432	514	39	means	mean	VERB
ftr-432	514	40	that	that	SCONJ
ftr-432	514	41	such	such	DET
ftr-432	514	42	an	an	DET
ftr-432	514	43	interest	interest	NOUN
ftr-432	514	44	is	be	AUX
ftr-432	514	45	not	not	PART
ftr-432	514	46	'	'	PUNCT
ftr-432	514	47	vested	vest	VERB
ftr-432	514	48	'	'	PUNCT
ftr-432	514	49	under	under	ADP
ftr-432	514	50	massachusetts	massachusetts	PROPN
ftr-432	514	51	law	law	NOUN
ftr-432	514	52	and	and	CCONJ
ftr-432	514	53	is	be	AUX
ftr-432	514	54	therefore	therefore	ADV
ftr-432	514	55	not	not	PART
ftr-432	514	56	'	'	PUNCT
ftr-432	514	57	property	property	NOUN
ftr-432	514	58	'	'	PUNCT
ftr-432	514	59	to	to	PART
ftr-432	514	60	which	which	PRON
ftr-432	514	61	a	a	DET
ftr-432	514	62	federal	federal	ADJ
ftr-432	514	63	lien	lien	NOUN
ftr-432	514	64	may	may	AUX
ftr-432	514	65	attach	attach	VERB
ftr-432	514	66	.	.	PUNCT
ftr-432	515	1	"96	"96	PROPN
ftr-432	516	1	second	second	ADJ
ftr-432	516	2	,	,	PUNCT
ftr-432	516	3	judith	judith	PROPN
ftr-432	516	4	maintained	maintain	VERB
ftr-432	516	5	that	that	SCONJ
ftr-432	516	6	the	the	DET
ftr-432	516	7	possibility	possibility	NOUN
ftr-432	516	8	of	of	ADP
ftr-432	516	9	termination	termination	NOUN
ftr-432	516	10	by	by	ADP
ftr-432	516	11	the	the	DET
ftr-432	516	12	two	two	NUM
ftr-432	516	13	other	other	ADJ
ftr-432	516	14	trustees	trustee	NOUN
ftr-432	516	15	rendered	render	VERB
ftr-432	516	16	michael	michael	PROPN
ftr-432	516	17	's	's	PART
ftr-432	516	18	interest	interest	NOUN
ftr-432	516	19	"	"	PUNCT
ftr-432	516	20	so	so	ADV
ftr-432	516	21	contingent	contingent	ADJ
ftr-432	516	22	,	,	PUNCT
ftr-432	516	23	uncertain	uncertain	ADJ
ftr-432	516	24	or	or	CCONJ
ftr-432	516	25	speculative	speculative	ADJ
ftr-432	516	26	that	that	SCONJ
ftr-432	516	27	it	it	PRON
ftr-432	516	28	did	do	AUX
ftr-432	516	29	not	not	PART
ftr-432	516	30	constitute	constitute	VERB
ftr-432	516	31	'	'	PUNCT
ftr-432	516	32	property	property	NOUN
ftr-432	516	33	'	'	PUNCT
ftr-432	516	34	or	or	CCONJ
ftr-432	516	35	'	'	PUNCT
ftr-432	516	36	rights	right	NOUN
ftr-432	516	37	to	to	ADP
ftr-432	516	38	property	property	NOUN
ftr-432	516	39	'	'	PUNCT
ftr-432	516	40	under	under	ADP
ftr-432	516	41	[	[	NOUN
ftr-432	516	42	section	section	NOUN
ftr-432	516	43	6321	6321	NUM
ftr-432	516	44	]	]	PUNCT
ftr-432	516	45	.	.	PUNCT
ftr-432	516	46	"	"	PUNCT
ftr-432	517	1	9	9	NUM
ftr-432	517	2	"	"	PUNCT
ftr-432	517	3	the	the	DET
ftr-432	517	4	circuit	circuit	NOUN
ftr-432	517	5	court	court	NOUN
ftr-432	517	6	rejected	reject	VERB
ftr-432	517	7	judith	judith	PROPN
ftr-432	517	8	's	's	PART
ftr-432	517	9	first	first	ADJ
ftr-432	517	10	argument	argument	NOUN
ftr-432	517	11	on	on	ADP
ftr-432	517	12	the	the	DET
ftr-432	517	13	basis	basis	NOUN
ftr-432	517	14	ofdrye	ofdrye	NOUN
ftr-432	517	15	's	's	PART
ftr-432	517	16	teaching	teaching	NOUN
ftr-432	517	17	as	as	ADP
ftr-432	517	18	to	to	ADP
ftr-432	517	19	the	the	DET
ftr-432	517	20	relationship	relationship	NOUN
ftr-432	517	21	of	of	ADP
ftr-432	517	22	federal	federal	ADJ
ftr-432	517	23	and	and	CCONJ
ftr-432	517	24	state	state	NOUN
ftr-432	517	25	law	law	NOUN
ftr-432	517	26	.	.	PUNCT
ftr-432	518	1	under	under	ADP
ftr-432	518	2	drye	drye	PROPN
ftr-432	518	3	,	,	PUNCT
ftr-432	518	4	the	the	DET
ftr-432	518	5	court	court	NOUN
ftr-432	518	6	observed	observe	VERB
ftr-432	518	7	,	,	PUNCT
ftr-432	518	8	[	[	X
ftr-432	518	9	t]he	t]he	ADV
ftr-432	518	10	"	"	PUNCT
ftr-432	518	11	bundle	bundle	NOUN
ftr-432	518	12	of	of	ADP
ftr-432	518	13	rights	right	NOUN
ftr-432	518	14	"	"	PUNCT
ftr-432	518	15	that	that	PRON
ftr-432	518	16	michael	michael	PROPN
ftr-432	518	17	had	have	VERB
ftr-432	518	18	vis	vis	X
ftr-432	518	19	-	-	PUNCT
ftr-432	518	20	a	a	X
ftr-432	518	21	-	-	PUNCT
ftr-432	518	22	vis	vis	X
ftr-432	518	23	the	the	DET
ftr-432	518	24	trust	trust	NOUN
ftr-432	518	25	income	income	NOUN
ftr-432	518	26	and	and	CCONJ
ftr-432	518	27	corpus	corpus	PROPN
ftr-432	518	28	,	,	PUNCT
ftr-432	518	29	including	include	VERB
ftr-432	518	30	the	the	DET
ftr-432	518	31	juliette	juliette	PROPN
ftr-432	518	32	roadhouse	roadhouse	NOUN
ftr-432	518	33	,	,	PUNCT
ftr-432	518	34	depends	depend	VERB
ftr-432	518	35	on	on	ADP
ftr-432	518	36	massachusetts	massachusetts	PROPN
ftr-432	518	37	law	law	NOUN
ftr-432	518	38	;	;	PUNCT
ftr-432	518	39	but	but	CCONJ
ftr-432	518	40	regardless	regardless	ADV
ftr-432	518	41	of	of	ADP
ftr-432	518	42	what	what	PRON
ftr-432	518	43	label	label	NOUN
ftr-432	518	44	massachusetts	massachusetts	PROPN
ftr-432	518	45	law	law	NOUN
ftr-432	518	46	may	may	AUX
ftr-432	518	47	attach	attach	VERB
ftr-432	518	48	to	to	ADP
ftr-432	518	49	that	that	DET
ftr-432	518	50	bundle	bundle	NOUN
ftr-432	518	51	,	,	PUNCT
ftr-432	518	52	federal	federal	ADJ
ftr-432	518	53	law	law	NOUN
ftr-432	518	54	determines	determine	VERB
ftr-432	518	55	whether	whether	SCONJ
ftr-432	518	56	this	this	DET
ftr-432	518	57	interest	interest	NOUN
ftr-432	518	58	rises	rise	VERB
ftr-432	518	59	to	to	ADP
ftr-432	518	60	the	the	DET
ftr-432	518	61	level	level	NOUN
ftr-432	518	62	of"property	of"property	NOUN
ftr-432	518	63	"	"	PUNCT
ftr-432	518	64	or	or	CCONJ
ftr-432	518	65	"	"	PUNCT
ftr-432	518	66	rights	right	NOUN
ftr-432	518	67	to	to	ADP
ftr-432	518	68	property	property	NOUN
ftr-432	518	69	"	"	PUNCT
ftr-432	518	70	for	for	ADP
ftr-432	518	71	purposes	purpose	NOUN
ftr-432	518	72	of	of	ADP
ftr-432	518	73	the	the	DET
ftr-432	518	74	federal	federal	ADJ
ftr-432	518	75	tax	tax	NOUN
ftr-432	518	76	lien	lien	NOUN
ftr-432	518	77	statute.98	statute.98	VERB
ftr-432	518	78	the	the	DET
ftr-432	518	79	circuit	circuit	NOUN
ftr-432	518	80	court	court	NOUN
ftr-432	518	81	questioned	question	VERB
ftr-432	518	82	judith	judith	PROPN
ftr-432	518	83	's	's	PART
ftr-432	518	84	reading	reading	NOUN
ftr-432	518	85	of	of	ADP
ftr-432	518	86	the	the	DET
ftr-432	518	87	earlier	early	ADJ
ftr-432	518	88	markham	markham	PROPN
ftr-432	518	89	case.99	case.99	VERB
ftr-432	518	90	but	but	CCONJ
ftr-432	518	91	,	,	PUNCT
ftr-432	518	92	even	even	ADV
ftr-432	518	93	had	have	AUX
ftr-432	518	94	she	she	PRON
ftr-432	518	95	read	read	VERB
ftr-432	518	96	it	it	PRON
ftr-432	518	97	right	right	ADV
ftr-432	518	98	,	,	PUNCT
ftr-432	518	99	markham	markham	PROPN
ftr-432	518	100	was	be	AUX
ftr-432	518	101	displaced	displace	VERB
ftr-432	518	102	by	by	ADP
ftr-432	518	103	drye	drye	PROPN
ftr-432	518	104	in	in	ADP
ftr-432	518	105	the	the	DET
ftr-432	518	106	respect	respect	NOUN
ftr-432	518	107	relevant	relevant	ADJ
ftr-432	518	108	to	to	ADP
ftr-432	518	109	the	the	DET
ftr-432	518	110	case	case	NOUN
ftr-432	518	111	.	.	PUNCT
ftr-432	519	1	markham	markham	PROPN
ftr-432	519	2	's	's	PART
ftr-432	519	3	holding	holding	NOUN
ftr-432	519	4	on	on	ADP
ftr-432	519	5	this	this	DET
ftr-432	519	6	point	point	NOUN
ftr-432	519	7	depended	depend	VERB
ftr-432	519	8	on	on	ADP
ftr-432	519	9	its	its	PRON
ftr-432	519	10	assumption	assumption	NOUN
ftr-432	519	11	that	that	SCONJ
ftr-432	519	12	the	the	DET
ftr-432	519	13	federal	federal	ADJ
ftr-432	519	14	tax	tax	NOUN
ftr-432	519	15	lien	lien	NOUN
ftr-432	519	16	issue	issue	NOUN
ftr-432	519	17	turned	turn	VERB
ftr-432	519	18	on	on	ADP
ftr-432	519	19	whether	whether	SCONJ
ftr-432	519	20	"	"	PUNCT
ftr-432	519	21	under	under	ADP
ftr-432	519	22	massachusetts	massachusetts	PROPN
ftr-432	519	23	law	law	NOUN
ftr-432	519	24	...	...	PUNCT
ftr-432	519	25	a	a	DET
ftr-432	519	26	right	right	NOUN
ftr-432	519	27	in	in	ADP
ftr-432	519	28	a	a	DET
ftr-432	519	29	trust	trust	NOUN
ftr-432	519	30	has	have	AUX
ftr-432	519	31	vested	vest	VERB
ftr-432	519	32	......	......	PUNCT
ftr-432	520	1	what	what	PRON
ftr-432	520	2	drye	drye	PROPN
ftr-432	520	3	now	now	ADV
ftr-432	520	4	makes	make	VERB
ftr-432	520	5	clear	clear	ADJ
ftr-432	520	6	is	be	AUX
ftr-432	520	7	that	that	SCONJ
ftr-432	520	8	labels	label	NOUN
ftr-432	520	9	like	like	ADP
ftr-432	520	10	"	"	PUNCT
ftr-432	520	11	vesting	vest	VERB
ftr-432	520	12	"	"	PUNCT
ftr-432	520	13	and	and	CCONJ
ftr-432	520	14	"	"	PUNCT
ftr-432	520	15	nonvesting	nonvesting	NOUN
ftr-432	520	16	"	"	PUNCT
ftr-432	520	17	under	under	ADP
ftr-432	520	18	massachusetts	massachusetts	PROPN
ftr-432	520	19	law	law	NOUN
ftr-432	520	20	are	be	AUX
ftr-432	520	21	not	not	PART
ftr-432	520	22	determinative	determinative	ADJ
ftr-432	520	23	,	,	PUNCT
ftr-432	520	24	and	and	CCONJ
ftr-432	520	25	that	that	PRON
ftr-432	520	26	federal	federal	ADJ
ftr-432	520	27	law	law	NOUN
ftr-432	520	28	determines	determine	VERB
ftr-432	520	29	whether	whether	SCONJ
ftr-432	520	30	an	an	DET
ftr-432	520	31	interest	interest	NOUN
ftr-432	520	32	that	that	PRON
ftr-432	520	33	exists	exist	VERB
ftr-432	520	34	under	under	ADP
ftr-432	520	35	state	state	NOUN
ftr-432	520	36	law	law	NOUN
ftr-432	520	37	is	be	AUX
ftr-432	520	38	sufficiently	sufficiently	ADV
ftr-432	520	39	substantial	substantial	ADJ
ftr-432	520	40	that	that	SCONJ
ftr-432	520	41	it	it	PRON
ftr-432	520	42	should	should	AUX
ftr-432	520	43	be	be	AUX
ftr-432	520	44	treated	treat	VERB
ftr-432	520	45	as	as	ADP
ftr-432	520	46	"	"	PUNCT
ftr-432	520	47	property	property	NOUN
ftr-432	520	48	"	"	PUNCT
ftr-432	520	49	or	or	CCONJ
ftr-432	520	50	"	"	PUNCT
ftr-432	520	51	rights	right	NOUN
ftr-432	520	52	to	to	ADP
ftr-432	520	53	property	property	NOUN
ftr-432	520	54	"	"	PUNCT
ftr-432	520	55	for	for	ADP
ftr-432	520	56	purposes	purpose	NOUN
ftr-432	520	57	of	of	ADP
ftr-432	520	58	the	the	DET
ftr-432	520	59	federal	federal	ADJ
ftr-432	520	60	tax	tax	NOUN
ftr-432	520	61	lien	lien	PROPN
ftr-432	520	62	statute.100	statute.100	PROPN
ftr-432	520	63	95	95	NUM
ftr-432	520	64	.	.	PUNCT
ftr-432	521	1	markham	markham	PROPN
ftr-432	521	2	v.	v.	ADP
ftr-432	521	3	fay	fay	PROPN
ftr-432	521	4	,	,	PUNCT
ftr-432	521	5	74	74	NUM
ftr-432	521	6	f.3d	f.3d	NUM
ftr-432	521	7	1347	1347	NUM
ftr-432	521	8	(	(	PUNCT
ftr-432	521	9	1st	1st	ADJ
ftr-432	521	10	cir	cir	NOUN
ftr-432	521	11	.	.	PUNCT
ftr-432	521	12	1996	1996	NUM
ftr-432	521	13	)	)	PUNCT
ftr-432	521	14	.	.	PUNCT
ftr-432	522	1	96	96	X
ftr-432	522	2	.	.	X
ftr-432	522	3	murray	murray	PROPN
ftr-432	522	4	,	,	PUNCT
ftr-432	522	5	217	217	NUM
ftr-432	522	6	f.3d	f.3d	NUM
ftr-432	522	7	at	at	ADP
ftr-432	522	8	64	64	NUM
ftr-432	522	9	.	.	PUNCT
ftr-432	523	1	97	97	NUM
ftr-432	523	2	.	.	PUNCT
ftr-432	524	1	i	i	PRON
ftr-432	524	2	d.	d.	PROPN
ftr-432	524	3	at	at	ADP
ftr-432	524	4	63	63	NUM
ftr-432	524	5	.	.	PUNCT
ftr-432	524	6	98	98	NUM
ftr-432	524	7	.	.	PUNCT
ftr-432	525	1	i	i	PRON
ftr-432	525	2	d.	d.	PROPN
ftr-432	525	3	99	99	NUM
ftr-432	525	4	.	.	PUNCT
ftr-432	526	1	see	see	VERB
ftr-432	526	2	i	i	PRON
ftr-432	526	3	d.	d.	PROPN
ftr-432	526	4	at	at	ADP
ftr-432	526	5	63	63	NUM
ftr-432	526	6	-	-	SYM
ftr-432	526	7	64	64	NUM
ftr-432	526	8	.	.	PUNCT
ftr-432	526	9	100	100	NUM
ftr-432	526	10	.	.	PUNCT
ftr-432	527	1	i	i	PRON
ftr-432	527	2	d.	d.	PROPN
ftr-432	527	3	at	at	ADP
ftr-432	527	4	64	64	NUM
ftr-432	527	5	.	.	PUNCT
ftr-432	528	1	florida	florida	PROPN
ftr-432	528	2	tax	tax	PROPN
ftr-432	528	3	review	review	NOUN
ftr-432	528	4	[	[	X
ftr-432	528	5	vol	vol	NOUN
ftr-432	528	6	5:6	5:6	NUM
ftr-432	528	7	the	the	DET
ftr-432	528	8	good	good	NOUN
ftr-432	528	9	,	,	PUNCT
ftr-432	528	10	the	the	DET
ftr-432	528	11	bad	bad	ADJ
ftr-432	528	12	,	,	PUNCT
ftr-432	528	13	and	and	CCONJ
ftr-432	528	14	the	the	DET
ftr-432	528	15	ugly	ugly	ADJ
ftr-432	528	16	in	in	ADP
ftr-432	528	17	rejecting	reject	VERB
ftr-432	528	18	judith	judith	PROPN
ftr-432	528	19	's	's	PART
ftr-432	528	20	second	second	ADJ
ftr-432	528	21	argument	argument	NOUN
ftr-432	528	22	,	,	PUNCT
ftr-432	528	23	the	the	DET
ftr-432	528	24	circuit	circuit	NOUN
ftr-432	528	25	court	court	NOUN
ftr-432	528	26	entertained	entertain	VERB
ftr-432	528	27	drye	drye	PROPN
ftr-432	528	28	's	's	PART
ftr-432	528	29	illustrative	illustrative	ADJ
ftr-432	528	30	remarks	remark	NOUN
ftr-432	528	31	about	about	ADP
ftr-432	528	32	what	what	PRON
ftr-432	528	33	characterizes	characterize	VERB
ftr-432	528	34	property	property	NOUN
ftr-432	528	35	or	or	CCONJ
ftr-432	528	36	property	property	NOUN
ftr-432	528	37	rights	right	NOUN
ftr-432	528	38	under	under	ADP
ftr-432	528	39	the	the	DET
ftr-432	528	40	federal	federal	ADJ
ftr-432	528	41	definition	definition	NOUN
ftr-432	528	42	.	.	PUNCT
ftr-432	529	1	the	the	DET
ftr-432	529	2	court	court	NOUN
ftr-432	529	3	remarked	remark	VERB
ftr-432	529	4	:	:	PUNCT
ftr-432	529	5	"	"	PUNCT
ftr-432	529	6	perhaps	perhaps	ADV
ftr-432	529	7	the	the	DET
ftr-432	529	8	situations	situation	NOUN
ftr-432	529	9	are	be	AUX
ftr-432	529	10	too	too	ADV
ftr-432	529	11	numerous	numerous	ADJ
ftr-432	529	12	and	and	CCONJ
ftr-432	529	13	varied	varied	ADJ
ftr-432	529	14	to	to	PART
ftr-432	529	15	permit	permit	VERB
ftr-432	529	16	a	a	DET
ftr-432	529	17	single	single	ADJ
ftr-432	529	18	comprehensive	comprehensive	ADJ
ftr-432	529	19	definition	definition	NOUN
ftr-432	529	20	,	,	PUNCT
ftr-432	529	21	and	and	CCONJ
ftr-432	529	22	such	such	ADJ
ftr-432	529	23	elements	element	NOUN
ftr-432	529	24	-	-	PUNCT
ftr-432	529	25	transferability	transferability	NOUN
ftr-432	529	26	,	,	PUNCT
ftr-432	529	27	pecuniary	pecuniary	ADJ
ftr-432	529	28	value	value	NOUN
ftr-432	529	29	,	,	PUNCT
ftr-432	529	30	control	control	NOUN
ftr-432	529	31	,	,	PUNCT
ftr-432	529	32	enj	enj	VERB
ftr-432	529	33	oyment	oyment	NOUN
ftr-432	529	34	-	-	PUNCT
ftr-432	529	35	shouldbe	shouldbe	PROPN
ftr-432	529	36	treated	treat	VERB
ftr-432	529	37	as	as	ADP
ftr-432	529	38	among	among	ADP
ftr-432	529	39	the	the	DET
ftr-432	529	40	relevant	relevant	ADJ
ftr-432	529	41	considerations	consideration	NOUN
ftr-432	529	42	in	in	ADP
ftr-432	529	43	a	a	DET
ftr-432	529	44	highly	highly	ADV
ftr-432	529	45	fact	fact	NOUN
ftr-432	529	46	-	-	PUNCT
ftr-432	529	47	specific	specific	ADJ
ftr-432	529	48	inquiry	inquiry	NOUN
ftr-432	529	49	.	.	PUNCT
ftr-432	529	50	"	"	PUNCT
ftr-432	529	51	''	''	PUNCT
ftr-432	529	52	the	the	DET
ftr-432	529	53	"	"	PUNCT
ftr-432	529	54	possibility	possibility	NOUN
ftr-432	529	55	of	of	ADP
ftr-432	529	56	termination	termination	NOUN
ftr-432	529	57	"	"	PUNCT
ftr-432	529	58	urged	urge	VERB
ftr-432	529	59	by	by	ADP
ftr-432	529	60	judith	judith	PROPN
ftr-432	529	61	would	would	AUX
ftr-432	529	62	be	be	AUX
ftr-432	529	63	one	one	NUM
ftr-432	529	64	factor	factor	NOUN
ftr-432	529	65	considered	consider	VERB
ftr-432	529	66	in	in	ADP
ftr-432	529	67	the	the	DET
ftr-432	529	68	inquiry	inquiry	NOUN
ftr-432	529	69	,	,	PUNCT
ftr-432	529	70	but	but	CCONJ
ftr-432	529	71	it	it	PRON
ftr-432	529	72	was	be	AUX
ftr-432	529	73	insufficient	insufficient	ADJ
ftr-432	529	74	to	to	PART
ftr-432	529	75	remove	remove	VERB
ftr-432	529	76	michael	michael	PROPN
ftr-432	529	77	's	's	PART
ftr-432	529	78	interest	interest	NOUN
ftr-432	529	79	from	from	ADP
ftr-432	529	80	the	the	DET
ftr-432	529	81	category	category	NOUN
ftr-432	529	82	of	of	ADP
ftr-432	529	83	property	property	NOUN
ftr-432	529	84	or	or	CCONJ
ftr-432	529	85	property	property	NOUN
ftr-432	529	86	rights	right	NOUN
ftr-432	529	87	.	.	PUNCT
ftr-432	530	1	in	in	ADP
ftr-432	530	2	this	this	PRON
ftr-432	530	3	,	,	PUNCT
ftr-432	530	4	the	the	DET
ftr-432	530	5	court	court	NOUN
ftr-432	530	6	was	be	AUX
ftr-432	530	7	particularly	particularly	ADV
ftr-432	530	8	influenced	influence	VERB
ftr-432	530	9	by	by	ADP
ftr-432	530	10	national	national	PROPN
ftr-432	530	11	bank	bank	PROPN
ftr-432	530	12	of	of	ADP
ftr-432	530	13	commerce.0	commerce.0	PROPN
ftr-432	530	14	2	2	NUM
ftr-432	530	15	under	under	ADP
ftr-432	530	16	that	that	DET
ftr-432	530	17	decision	decision	NOUN
ftr-432	530	18	,	,	PUNCT
ftr-432	530	19	the	the	DET
ftr-432	530	20	general	general	ADJ
ftr-432	530	21	tax	tax	NOUN
ftr-432	530	22	lien	lien	NOUN
ftr-432	530	23	attached	attach	VERB
ftr-432	530	24	to	to	ADP
ftr-432	530	25	one	one	NUM
ftr-432	530	26	co	co	NOUN
ftr-432	530	27	-	-	NOUN
ftr-432	530	28	depositor	depositor	NOUN
ftr-432	530	29	's	's	PART
ftr-432	530	30	right	right	NOUN
ftr-432	530	31	to	to	PART
ftr-432	530	32	withdraw	withdraw	VERB
ftr-432	530	33	money	money	NOUN
ftr-432	530	34	from	from	ADP
ftr-432	530	35	ajoint	ajoint	PROPN
ftr-432	530	36	bank	bank	PROPN
ftr-432	530	37	account	account	NOUN
ftr-432	530	38	,	,	PUNCT
ftr-432	530	39	even	even	ADV
ftr-432	530	40	though	though	SCONJ
ftr-432	530	41	the	the	DET
ftr-432	530	42	other	other	ADJ
ftr-432	530	43	depositors	depositor	NOUN
ftr-432	530	44	(	(	PUNCT
ftr-432	530	45	who	who	PRON
ftr-432	530	46	did	do	AUX
ftr-432	530	47	not	not	PART
ftr-432	530	48	owe	owe	VERB
ftr-432	530	49	tax	tax	NOUN
ftr-432	530	50	)	)	PUNCT
ftr-432	530	51	had	have	VERB
ftr-432	530	52	the	the	DET
ftr-432	530	53	same	same	ADJ
ftr-432	530	54	withdrawal	withdrawal	NOUN
ftr-432	530	55	rights	right	NOUN
ftr-432	530	56	and	and	CCONJ
ftr-432	530	57	it	it	PRON
ftr-432	530	58	was	be	AUX
ftr-432	530	59	not	not	PART
ftr-432	530	60	known	know	VERB
ftr-432	530	61	which	which	PRON
ftr-432	530	62	of	of	ADP
ftr-432	530	63	the	the	DET
ftr-432	530	64	persons	person	NOUN
ftr-432	530	65	on	on	ADP
ftr-432	530	66	the	the	DET
ftr-432	530	67	account	account	NOUN
ftr-432	530	68	was	be	AUX
ftr-432	530	69	the	the	DET
ftr-432	530	70	owner	owner	NOUN
ftr-432	530	71	of	of	ADP
ftr-432	530	72	the	the	DET
ftr-432	530	73	money	money	NOUN
ftr-432	530	74	in	in	ADP
ftr-432	530	75	it	it	PRON
ftr-432	530	76	.	.	PUNCT
ftr-432	531	1	the	the	DET
ftr-432	531	2	taxpayer	taxpayer	NOUN
ftr-432	531	3	's	's	PART
ftr-432	531	4	interest	interest	NOUN
ftr-432	531	5	in	in	ADP
ftr-432	531	6	national	national	PROPN
ftr-432	531	7	bank	bank	PROPN
ftr-432	531	8	of	of	ADP
ftr-432	531	9	commerce	commerce	PROPN
ftr-432	531	10	was	be	AUX
ftr-432	531	11	"	"	PUNCT
ftr-432	531	12	equally	equally	ADV
ftr-432	531	13	subject	subject	ADJ
ftr-432	531	14	to	to	ADP
ftr-432	531	15	divestiture	divestiture	NOUN
ftr-432	531	16	at	at	ADP
ftr-432	531	17	the	the	DET
ftr-432	531	18	control	control	NOUN
ftr-432	531	19	of	of	ADP
ftr-432	531	20	a	a	DET
ftr-432	531	21	third	third	ADJ
ftr-432	531	22	party	party	NOUN
ftr-432	531	23	,	,	PUNCT
ftr-432	531	24	namely	namely	ADV
ftr-432	531	25	,	,	PUNCT
ftr-432	531	26	[	[	X
ftr-432	531	27	by	by	ADP
ftr-432	531	28	withdrawal	withdrawal	NOUN
ftr-432	531	29	of	of	ADP
ftr-432	531	30	all	all	DET
ftr-432	531	31	the	the	DET
ftr-432	531	32	money	money	NOUN
ftr-432	531	33	by	by	ADP
ftr-432	531	34	one	one	NUM
ftr-432	531	35	of	of	ADP
ftr-432	531	36	the	the	DET
ftr-432	531	37	other	other	ADJ
ftr-432	531	38	depositors	depositor	NOUN
ftr-432	531	39	]	]	X
ftr-432	531	40	"	"	PUNCT
ftr-432	531	41	as	as	SCONJ
ftr-432	531	42	michael	michael	PROPN
ftr-432	531	43	's	's	PART
ftr-432	531	44	interest	interest	NOUN
ftr-432	531	45	was	be	AUX
ftr-432	531	46	by	by	ADP
ftr-432	531	47	act	act	NOUN
ftr-432	531	48	of	of	ADP
ftr-432	531	49	the	the	DET
ftr-432	531	50	other	other	ADJ
ftr-432	531	51	two	two	NUM
ftr-432	531	52	trustees.10	trustees.10	ADP
ftr-432	531	53	3	3	NUM
ftr-432	531	54	the	the	DET
ftr-432	531	55	possibility	possibility	NOUN
ftr-432	531	56	of	of	ADP
ftr-432	531	57	divestiture	divestiture	NOUN
ftr-432	531	58	,	,	PUNCT
ftr-432	531	59	then	then	ADV
ftr-432	531	60	,	,	PUNCT
ftr-432	531	61	can	can	AUX
ftr-432	531	62	not	not	PART
ftr-432	531	63	remove	remove	VERB
ftr-432	531	64	an	an	DET
ftr-432	531	65	interest	interest	NOUN
ftr-432	531	66	from	from	ADP
ftr-432	531	67	property	property	NOUN
ftr-432	531	68	status	status	NOUN
ftr-432	531	69	under	under	ADP
ftr-432	531	70	section	section	NOUN
ftr-432	531	71	6321	6321	NUM
ftr-432	531	72	.	.	PUNCT
ftr-432	532	1	b.	b.	PROPN
ftr-432	532	2	contents	content	NOUN
ftr-432	532	3	of	of	ADP
ftr-432	532	4	federal	federal	ADJ
ftr-432	532	5	definition	definition	NOUN
ftr-432	532	6	of	of	ADP
ftr-432	532	7	property	property	NOUN
ftr-432	532	8	in	in	ADP
ftr-432	532	9	re	re	X
ftr-432	532	10	herraras	herrara	NOUN
ftr-432	532	11	'	'	PART
ftr-432	532	12	°	°	NOUN
ftr-432	532	13	addressed	address	VERB
ftr-432	532	14	mainly	mainly	ADV
ftr-432	532	15	the	the	DET
ftr-432	532	16	second	second	ADJ
ftr-432	532	17	stage	stage	NOUN
ftr-432	532	18	of	of	ADP
ftr-432	532	19	tax	tax	NOUN
ftr-432	532	20	collection	collection	NOUN
ftr-432	532	21	analysis	analysis	NOUN
ftr-432	532	22	:	:	PUNCT
ftr-432	532	23	when	when	SCONJ
ftr-432	532	24	a	a	DET
ftr-432	532	25	power	power	NOUN
ftr-432	532	26	or	or	CCONJ
ftr-432	532	27	interest	interest	NOUN
ftr-432	532	28	rises	rise	VERB
ftr-432	532	29	to	to	ADP
ftr-432	532	30	the	the	DET
ftr-432	532	31	status	status	NOUN
ftr-432	532	32	of	of	ADP
ftr-432	532	33	a	a	DET
ftr-432	532	34	section	section	NOUN
ftr-432	532	35	6321	6321	NUM
ftr-432	532	36	property	property	NOUN
ftr-432	532	37	right	right	NOUN
ftr-432	532	38	.	.	PUNCT
ftr-432	533	1	the	the	DET
ftr-432	533	2	taxpayer	taxpayer	NOUN
ftr-432	533	3	was	be	AUX
ftr-432	533	4	an	an	DET
ftr-432	533	5	attorney	attorney	NOUN
ftr-432	533	6	who	who	PRON
ftr-432	533	7	owed	owe	VERB
ftr-432	533	8	taxes	taxis	NOUN
ftr-432	533	9	.	.	PUNCT
ftr-432	534	1	after	after	ADP
ftr-432	534	2	filing	file	VERB
ftr-432	534	3	a	a	DET
ftr-432	534	4	chapter	chapter	NOUN
ftr-432	534	5	7	7	NUM
ftr-432	534	6	bankruptcy	bankruptcy	NOUN
ftr-432	534	7	petition	petition	NOUN
ftr-432	534	8	,	,	PUNCT
ftr-432	534	9	he	he	PRON
ftr-432	534	10	surrendered	surrender	VERB
ftr-432	534	11	to	to	ADP
ftr-432	534	12	the	the	DET
ftr-432	534	13	bankruptcy	bankruptcy	NOUN
ftr-432	534	14	trustee	trustee	VERB
ftr-432	534	15	the	the	DET
ftr-432	534	16	assets	asset	NOUN
ftr-432	534	17	of	of	ADP
ftr-432	534	18	his	his	PRON
ftr-432	534	19	law	law	NOUN
ftr-432	534	20	practice	practice	NOUN
ftr-432	534	21	,	,	PUNCT
ftr-432	534	22	including	include	VERB
ftr-432	534	23	his	his	PRON
ftr-432	534	24	work	work	NOUN
ftr-432	534	25	-	-	PUNCT
ftr-432	534	26	in	in	ADP
ftr-432	534	27	-	-	PUNCT
ftr-432	534	28	progress	progress	NOUN
ftr-432	534	29	as	as	ADP
ftr-432	534	30	of	of	ADP
ftr-432	534	31	the	the	DET
ftr-432	534	32	bankruptcy	bankruptcy	NOUN
ftr-432	534	33	filing	filing	NOUN
ftr-432	534	34	date	date	NOUN
ftr-432	534	35	.	.	PUNCT
ftr-432	535	1	thereafter	thereafter	ADV
ftr-432	535	2	,	,	PUNCT
ftr-432	535	3	he	he	PRON
ftr-432	535	4	repurchased	repurchase	VERB
ftr-432	535	5	those	those	DET
ftr-432	535	6	assets	asset	NOUN
ftr-432	535	7	from	from	ADP
ftr-432	535	8	the	the	DET
ftr-432	535	9	trustee	trustee	NOUN
ftr-432	535	10	.	.	PUNCT
ftr-432	536	1	the	the	DET
ftr-432	536	2	irs	irs	PROPN
ftr-432	536	3	filed	file	VERB
ftr-432	536	4	a	a	DET
ftr-432	536	5	proof	proof	NOUN
ftr-432	536	6	of	of	ADP
ftr-432	536	7	claim	claim	NOUN
ftr-432	536	8	to	to	PART
ftr-432	536	9	enforce	enforce	VERB
ftr-432	536	10	its	its	PRON
ftr-432	536	11	liens	lien	NOUN
ftr-432	536	12	against	against	ADP
ftr-432	536	13	the	the	DET
ftr-432	536	14	proceeds	proceed	NOUN
ftr-432	536	15	in	in	ADP
ftr-432	536	16	the	the	DET
ftr-432	536	17	trustee	trustee	NOUN
ftr-432	536	18	's	's	PART
ftr-432	536	19	hands	hand	NOUN
ftr-432	536	20	.	.	PUNCT
ftr-432	537	1	the	the	DET
ftr-432	537	2	trustee	trustee	NOUN
ftr-432	537	3	objected	object	VERB
ftr-432	537	4	to	to	ADP
ftr-432	537	5	the	the	DET
ftr-432	537	6	application	application	NOUN
ftr-432	537	7	of	of	ADP
ftr-432	537	8	the	the	DET
ftr-432	537	9	liens	lien	NOUN
ftr-432	537	10	to	to	ADP
ftr-432	537	11	the	the	DET
ftr-432	537	12	portion	portion	NOUN
ftr-432	537	13	of	of	ADP
ftr-432	537	14	the	the	DET
ftr-432	537	15	proceeds	proceed	NOUN
ftr-432	537	16	attributable	attributable	ADJ
ftr-432	537	17	to	to	ADP
ftr-432	537	18	the	the	DET
ftr-432	537	19	work	work	NOUN
ftr-432	537	20	-	-	PUNCT
ftr-432	537	21	in	in	ADP
ftr-432	537	22	-	-	PUNCT
ftr-432	537	23	progress	progress	NOUN
ftr-432	537	24	.	.	PUNCT
ftr-432	538	1	the	the	DET
ftr-432	538	2	bankruptcy	bankruptcy	NOUN
ftr-432	538	3	court	court	NOUN
ftr-432	538	4	sustained	sustain	VERB
ftr-432	538	5	the	the	DET
ftr-432	538	6	objection	objection	NOUN
ftr-432	538	7	,	,	PUNCT
ftr-432	538	8	holding	hold	VERB
ftr-432	538	9	that	that	SCONJ
ftr-432	538	10	the	the	DET
ftr-432	538	11	taxpayer	taxpayer	NOUN
ftr-432	538	12	did	do	AUX
ftr-432	538	13	not	not	PART
ftr-432	538	14	have	have	VERB
ftr-432	538	15	an	an	DET
ftr-432	538	16	unqualified	unqualified	ADJ
ftr-432	538	17	right	right	NOUN
ftr-432	538	18	to	to	PART
ftr-432	538	19	receive	receive	VERB
ftr-432	538	20	fees	fee	NOUN
ftr-432	538	21	from	from	ADP
ftr-432	538	22	the	the	DET
ftr-432	538	23	work	work	NOUN
ftr-432	538	24	-	-	PUNCT
ftr-432	538	25	in	in	ADP
ftr-432	538	26	-	-	PUNCT
ftr-432	538	27	progress	progress	NOUN
ftr-432	538	28	at	at	ADP
ftr-432	538	29	the	the	DET
ftr-432	538	30	time	time	NOUN
ftr-432	538	31	the	the	DET
ftr-432	538	32	petition	petition	NOUN
ftr-432	538	33	was	be	AUX
ftr-432	538	34	filed	file	VERB
ftr-432	538	35	.	.	PUNCT
ftr-432	538	36	"	"	PUNCT
ftr-432	539	1	5	5	NUM
ftr-432	539	2	101	101	NUM
ftr-432	539	3	.	.	PUNCT
ftr-432	540	1	i	i	PRON
ftr-432	540	2	d.	d.	PROPN
ftr-432	540	3	at	at	ADP
ftr-432	540	4	63	63	NUM
ftr-432	540	5	.	.	PUNCT
ftr-432	540	6	102	102	NUM
ftr-432	540	7	.	.	PUNCT
ftr-432	541	1	united	united	PROPN
ftr-432	541	2	states	states	PROPN
ftr-432	541	3	v.	v.	ADP
ftr-432	541	4	national	national	PROPN
ftr-432	541	5	bank	bank	PROPN
ftr-432	541	6	of	of	ADP
ftr-432	541	7	commerce	commerce	PROPN
ftr-432	541	8	,	,	PUNCT
ftr-432	541	9	472	472	NUM
ftr-432	541	10	u.s	u.s	PROPN
ftr-432	541	11	.	.	PROPN
ftr-432	541	12	713	713	NUM
ftr-432	541	13	,	,	PUNCT
ftr-432	541	14	724	724	NUM
ftr-432	541	15	-	-	SYM
ftr-432	541	16	26	26	NUM
ftr-432	541	17	(	(	PUNCT
ftr-432	541	18	1985	1985	NUM
ftr-432	541	19	)	)	PUNCT
ftr-432	541	20	.	.	PUNCT
ftr-432	542	1	103	103	NUM
ftr-432	542	2	.	.	X
ftr-432	543	1	murray	murray	PROPN
ftr-432	543	2	,	,	PUNCT
ftr-432	543	3	217	217	NUM
ftr-432	543	4	f.3d	f.3d	NUM
ftr-432	543	5	at	at	ADP
ftr-432	543	6	65	65	NUM
ftr-432	543	7	.	.	PUNCT
ftr-432	544	1	104	104	NUM
ftr-432	544	2	.	.	NOUN
ftr-432	545	1	257	257	NUM
ftr-432	545	2	b.r	b.r	PROPN
ftr-432	545	3	.	.	PROPN
ftr-432	545	4	1	1	NUM
ftr-432	545	5	(	(	PUNCT
ftr-432	545	6	bankr	bankr	PROPN
ftr-432	545	7	.	.	PUNCT
ftr-432	546	1	c.d	c.d	PROPN
ftr-432	546	2	.	.	PROPN
ftr-432	546	3	cal	cal	PROPN
ftr-432	546	4	.	.	PUNCT
ftr-432	547	1	2000	2000	NUM
ftr-432	547	2	)	)	PUNCT
ftr-432	547	3	.	.	PUNCT
ftr-432	548	1	105	105	NUM
ftr-432	548	2	.	.	PUNCT
ftr-432	549	1	that	that	PRON
ftr-432	549	2	was	be	AUX
ftr-432	549	3	the	the	DET
ftr-432	549	4	crucial	crucial	ADJ
ftr-432	549	5	measuring	measuring	NOUN
ftr-432	549	6	point	point	NOUN
ftr-432	549	7	.	.	PUNCT
ftr-432	550	1	although	although	SCONJ
ftr-432	550	2	the	the	DET
ftr-432	550	3	tax	tax	NOUN
ftr-432	550	4	lien	lien	NOUN
ftr-432	550	5	usually	usually	ADV
ftr-432	550	6	applies	apply	VERB
ftr-432	550	7	to	to	ADP
ftr-432	550	8	after	after	ADP
ftr-432	550	9	-	-	PUNCT
ftr-432	550	10	acquiredproperty	acquiredproperty	NOUN
ftr-432	550	11	,	,	PUNCT
ftr-432	550	12	e.g.	e.g.	ADV
ftr-432	550	13	,	,	PUNCT
ftr-432	550	14	glass	glass	NOUN
ftr-432	550	15	citybankv	citybankv	PROPN
ftr-432	550	16	.	.	PUNCT
ftr-432	551	1	united	united	PROPN
ftr-432	551	2	states	states	PROPN
ftr-432	551	3	,	,	PUNCT
ftr-432	551	4	326	326	NUM
ftr-432	551	5	u.s	u.s	PROPN
ftr-432	551	6	.	.	PROPN
ftr-432	551	7	265	265	NUM
ftr-432	551	8	(	(	PUNCT
ftr-432	551	9	1945	1945	NUM
ftr-432	551	10	)	)	PUNCT
ftr-432	551	11	,	,	PUNCT
ftr-432	551	12	several	several	ADJ
ftr-432	551	13	cases	case	NOUN
ftr-432	551	14	have	have	VERB
ftr-432	551	15	heldthat	heldthat	NOUN
ftr-432	551	16	it	it	PRON
ftr-432	551	17	does	do	AUX
ftr-432	551	18	not	not	PART
ftr-432	551	19	attach	attach	VERB
ftr-432	551	20	to	to	ADP
ftr-432	551	21	property	property	NOUN
ftr-432	551	22	acquired	acquire	VERB
ftr-432	551	23	after	after	SCONJ
ftr-432	551	24	the	the	DET
ftr-432	551	25	taxpayer	taxpayer	NOUN
ftr-432	551	26	files	file	VERB
ftr-432	551	27	a	a	DET
ftr-432	551	28	bankruptcypetition	bankruptcypetition	NOUN
ftr-432	551	29	,	,	PUNCT
ftr-432	551	30	e.g.	e.g.	ADV
ftr-432	551	31	,	,	PUNCT
ftr-432	551	32	in	in	ADP
ftr-432	551	33	re	re	PROPN
ftr-432	551	34	connor	connor	NOUN
ftr-432	551	35	,	,	PUNCT
ftr-432	551	36	27	27	NUM
ftr-432	551	37	f.3d	f.3d	NUM
ftr-432	551	38	365	365	NUM
ftr-432	551	39	,	,	PUNCT
ftr-432	551	40	366	366	NUM
ftr-432	551	41	(	(	PUNCT
ftr-432	551	42	9th	9th	ADJ
ftr-432	551	43	cir	cir	NOUN
ftr-432	551	44	.	.	PROPN
ftr-432	551	45	1994	1994	NUM
ftr-432	551	46	)	)	PUNCT
ftr-432	551	47	;	;	PUNCT
ftr-432	551	48	in	in	ADP
ftr-432	551	49	re	re	NOUN
ftr-432	551	50	braund	braund	ADJ
ftr-432	551	51	,	,	PUNCT
ftr-432	551	52	423	423	NUM
ftr-432	551	53	f.2d	f.2d	NUM
ftr-432	551	54	718	718	NUM
ftr-432	551	55	,	,	PUNCT
ftr-432	551	56	719	719	NUM
ftr-432	551	57	(	(	PUNCT
ftr-432	551	58	9th	9th	ADJ
ftr-432	551	59	cir	cir	NOUN
ftr-432	551	60	.	.	PROPN
ftr-432	551	61	1970	1970	NUM
ftr-432	551	62	)	)	PUNCT
ftr-432	551	63	.	.	PUNCT
ftr-432	552	1	2002	2002	NUM
ftr-432	552	2	]	]	PUNCT
ftr-432	552	3	florida	florida	PROPN
ftr-432	552	4	tax	tax	PROPN
ftr-432	552	5	review	review	NOUN
ftr-432	552	6	the	the	DET
ftr-432	552	7	irs	irs	PROPN
ftr-432	552	8	appealed	appeal	VERB
ftr-432	552	9	to	to	ADP
ftr-432	552	10	the	the	DET
ftr-432	552	11	district	district	NOUN
ftr-432	552	12	court	court	NOUN
ftr-432	552	13	.	.	PUNCT
ftr-432	553	1	that	that	DET
ftr-432	553	2	court	court	NOUN
ftr-432	553	3	quoted	quote	VERB
ftr-432	553	4	dlye	dlye	NOUN
ftr-432	553	5	for	for	ADP
ftr-432	553	6	the	the	DET
ftr-432	553	7	broad	broad	ADJ
ftr-432	553	8	reach	reach	NOUN
ftr-432	553	9	of	of	ADP
ftr-432	553	10	section	section	NOUN
ftr-432	553	11	6321	6321	NUM
ftr-432	553	12	property	property	NOUN
ftr-432	553	13	,	,	PUNCT
ftr-432	553	14	1	1	NUM
ftr-432	553	15	1	1	NUM
ftr-432	553	16	6	6	NUM
ftr-432	553	17	then	then	ADV
ftr-432	553	18	explored	explore	VERB
ftr-432	553	19	the	the	DET
ftr-432	553	20	work	work	NOUN
ftr-432	553	21	-	-	PUNCT
ftr-432	553	22	in	in	ADP
ftr-432	553	23	-	-	PUNCT
ftr-432	553	24	progress	progress	NOUN
ftr-432	553	25	.	.	PUNCT
ftr-432	554	1	two	two	NUM
ftr-432	554	2	principal	principal	ADJ
ftr-432	554	3	points	point	NOUN
ftr-432	554	4	emerge	emerge	VERB
ftr-432	554	5	from	from	ADP
ftr-432	554	6	the	the	DET
ftr-432	554	7	court	court	NOUN
ftr-432	554	8	's	's	PART
ftr-432	554	9	treatment	treatment	NOUN
ftr-432	554	10	of	of	ADP
ftr-432	554	11	the	the	DET
ftr-432	554	12	issue	issue	NOUN
ftr-432	554	13	.	.	PUNCT
ftr-432	555	1	first	first	ADV
ftr-432	555	2	,	,	PUNCT
ftr-432	555	3	the	the	DET
ftr-432	555	4	court	court	NOUN
ftr-432	555	5	invoked	invoke	VERB
ftr-432	555	6	one	one	NUM
ftr-432	555	7	of	of	ADP
ftr-432	555	8	the	the	DET
ftr-432	555	9	illustrative	illustrative	ADJ
ftr-432	555	10	descriptions	description	NOUN
ftr-432	555	11	of	of	ADP
ftr-432	555	12	section	section	NOUN
ftr-432	555	13	6321	6321	NUM
ftr-432	555	14	property	property	NOUN
ftr-432	555	15	mentioned	mention	VERB
ftr-432	555	16	by	by	ADP
ftr-432	555	17	drye	drye	PROPN
ftr-432	555	18	:	:	PUNCT
ftr-432	555	19	interests	interest	NOUN
ftr-432	555	20	protected	protect	VERB
ftr-432	555	21	by	by	ADP
ftr-432	555	22	law	law	NOUN
ftr-432	555	23	and	and	CCONJ
ftr-432	555	24	having	have	VERB
ftr-432	555	25	exchangeable	exchangeable	ADJ
ftr-432	555	26	value.07	value.07	NOUN
ftr-432	555	27	the	the	DET
ftr-432	555	28	attorney	attorney	NOUN
ftr-432	555	29	-	-	PUNCT
ftr-432	555	30	taxpayer	taxpayer	NOUN
ftr-432	555	31	's	's	PART
ftr-432	555	32	rights	right	NOUN
ftr-432	555	33	were	be	AUX
ftr-432	555	34	"	"	PUNCT
ftr-432	555	35	protected	protect	VERB
ftr-432	555	36	by	by	ADP
ftr-432	555	37	law	law	NOUN
ftr-432	555	38	in	in	SCONJ
ftr-432	555	39	that	that	SCONJ
ftr-432	555	40	they	they	PRON
ftr-432	555	41	are	be	AUX
ftr-432	555	42	enforceable	enforceable	ADJ
ftr-432	555	43	upon	upon	SCONJ
ftr-432	555	44	the	the	DET
ftr-432	555	45	happening	happening	NOUN
ftr-432	555	46	of	of	ADP
ftr-432	555	47	the	the	DET
ftr-432	555	48	condition	condition	NOUN
ftr-432	555	49	and	and	CCONJ
ftr-432	555	50	are	be	AUX
ftr-432	555	51	treated	treat	VERB
ftr-432	555	52	as	as	ADP
ftr-432	555	53	valuable	valuable	ADJ
ftr-432	555	54	assets	asset	NOUN
ftr-432	555	55	in	in	ADP
ftr-432	555	56	such	such	ADJ
ftr-432	555	57	contexts	context	NOUN
ftr-432	555	58	as	as	ADP
ftr-432	555	59	that	that	PRON
ftr-432	555	60	of	of	ADP
ftr-432	555	61	marital	marital	ADJ
ftr-432	555	62	property	property	NOUN
ftr-432	555	63	division	division	NOUN
ftr-432	555	64	;	;	PUNCT
ftr-432	555	65	and	and	CCONJ
ftr-432	555	66	it	it	PRON
ftr-432	555	67	is	be	AUX
ftr-432	555	68	clear	clear	ADJ
ftr-432	555	69	that	that	SCONJ
ftr-432	555	70	they	they	PRON
ftr-432	555	71	had	have	VERB
ftr-432	555	72	an	an	DET
ftr-432	555	73	exchangeable	exchangeable	ADJ
ftr-432	555	74	value	value	NOUN
ftr-432	555	75	because	because	SCONJ
ftr-432	555	76	herreras	herrera	NOUN
ftr-432	555	77	purchased	purchase	VERB
ftr-432	555	78	them	they	PRON
ftr-432	555	79	from	from	ADP
ftr-432	555	80	the	the	DET
ftr-432	555	81	trustee	trustee	NOUN
ftr-432	555	82	.	.	PUNCT
ftr-432	556	1	'108	'108	PROPN
ftr-432	556	2	second	second	ADV
ftr-432	556	3	,	,	PUNCT
ftr-432	556	4	the	the	DET
ftr-432	556	5	court	court	NOUN
ftr-432	556	6	acknowledged	acknowledge	VERB
ftr-432	556	7	the	the	DET
ftr-432	556	8	caution	caution	NOUN
ftr-432	556	9	in	in	ADP
ftr-432	556	10	drye	drye	PROPN
ftr-432	556	11	that	that	SCONJ
ftr-432	556	12	"	"	PUNCT
ftr-432	556	13	[	[	X
ftr-432	556	14	i]n	i]n	NOUN
ftr-432	556	15	recognizing	recognize	VERB
ftr-432	556	16	that	that	SCONJ
ftr-432	556	17	state	state	NOUN
ftr-432	556	18	-	-	PUNCT
ftr-432	556	19	law	law	NOUN
ftr-432	556	20	rights	right	NOUN
ftr-432	556	21	that	that	PRON
ftr-432	556	22	have	have	VERB
ftr-432	556	23	pecuniary	pecuniary	ADJ
ftr-432	556	24	value	value	NOUN
ftr-432	556	25	and	and	CCONJ
ftr-432	556	26	are	be	AUX
ftr-432	556	27	transferable	transferable	ADJ
ftr-432	556	28	fall	fall	NOUN
ftr-432	556	29	within	within	ADP
ftr-432	556	30	§	§	PROPN
ftr-432	556	31	6321	6321	NUM
ftr-432	556	32	,	,	PUNCT
ftr-432	556	33	we	we	PRON
ftr-432	556	34	do	do	AUX
ftr-432	556	35	not	not	PART
ftr-432	556	36	mean	mean	VERB
ftr-432	556	37	to	to	PART
ftr-432	556	38	suggest	suggest	VERB
ftr-432	556	39	that	that	SCONJ
ftr-432	556	40	....	....	PUNCT
ftr-432	556	41	an	an	DET
ftr-432	556	42	expectancy	expectancy	NOUN
ftr-432	556	43	that	that	PRON
ftr-432	556	44	has	have	VERB
ftr-432	556	45	pecuniary	pecuniary	ADJ
ftr-432	556	46	value	value	NOUN
ftr-432	556	47	and	and	CCONJ
ftr-432	556	48	is	be	AUX
ftr-432	556	49	transferrable	transferrable	ADJ
ftr-432	556	50	under	under	ADP
ftr-432	556	51	state	state	NOUN
ftr-432	556	52	law	law	NOUN
ftr-432	556	53	would	would	AUX
ftr-432	556	54	fall	fall	VERB
ftr-432	556	55	within	within	ADP
ftr-432	556	56	§	§	PROPN
ftr-432	556	57	6321	6321	NUM
ftr-432	556	58	prior	prior	ADV
ftr-432	556	59	to	to	ADP
ftr-432	556	60	the	the	DET
ftr-432	556	61	time	time	NOUN
ftr-432	556	62	it	it	PRON
ftr-432	556	63	ripens	ripen	VERB
ftr-432	556	64	into	into	ADP
ftr-432	556	65	a	a	DET
ftr-432	556	66	present	present	ADJ
ftr-432	556	67	estate	estate	NOUN
ftr-432	556	68	.	.	PUNCT
ftr-432	557	1	"'19	"'19	NOUN
ftr-432	557	2	the	the	DET
ftr-432	557	3	herraras	herraras	ADJ
ftr-432	557	4	court	court	NOUN
ftr-432	557	5	noted	note	VERB
ftr-432	557	6	,	,	PUNCT
ftr-432	557	7	though	though	ADV
ftr-432	557	8	,	,	PUNCT
ftr-432	557	9	that	that	SCONJ
ftr-432	557	10	the	the	DET
ftr-432	557	11	attorney	attorney	NOUN
ftr-432	557	12	-	-	PUNCT
ftr-432	557	13	taxpayer	taxpayer	NOUN
ftr-432	557	14	's	's	PART
ftr-432	557	15	work	work	NOUN
ftr-432	557	16	-	-	PUNCT
ftr-432	557	17	in	in	ADP
ftr-432	557	18	-	-	PUNCT
ftr-432	557	19	progress	progress	NOUN
ftr-432	557	20	was	be	AUX
ftr-432	557	21	a	a	DET
ftr-432	557	22	present	present	ADJ
ftr-432	557	23	estate	estate	NOUN
ftr-432	557	24	before	before	SCONJ
ftr-432	557	25	the	the	DET
ftr-432	557	26	bankruptcy	bankruptcy	NOUN
ftr-432	557	27	petition	petition	NOUN
ftr-432	557	28	was	be	AUX
ftr-432	557	29	filed	file	VERB
ftr-432	557	30	,	,	PUNCT
ftr-432	557	31	not	not	PART
ftr-432	557	32	a	a	DET
ftr-432	557	33	mere	mere	ADJ
ftr-432	557	34	expectancy	expectancy	NOUN
ftr-432	557	35	.	.	PUNCT
ftr-432	558	1	the	the	DET
ftr-432	558	2	court	court	NOUN
ftr-432	558	3	was	be	AUX
ftr-432	558	4	right	right	ADJ
ftr-432	558	5	.	.	PUNCT
ftr-432	559	1	as	as	SCONJ
ftr-432	559	2	it	it	PRON
ftr-432	559	3	observed	observe	VERB
ftr-432	559	4	,	,	PUNCT
ftr-432	559	5	"	"	PUNCT
ftr-432	559	6	interests	interest	NOUN
ftr-432	559	7	of	of	ADP
ftr-432	559	8	uncertain	uncertain	ADJ
ftr-432	559	9	status	status	NOUN
ftr-432	559	10	have	have	AUX
ftr-432	559	11	often	often	ADV
ftr-432	559	12	been	be	AUX
ftr-432	559	13	held	hold	VERB
ftr-432	559	14	to	to	PART
ftr-432	559	15	be	be	AUX
ftr-432	559	16	'	'	PUNCT
ftr-432	559	17	property	property	NOUN
ftr-432	559	18	'	'	PUNCT
ftr-432	559	19	for	for	ADP
ftr-432	559	20	purposes	purpose	NOUN
ftr-432	559	21	of	of	ADP
ftr-432	559	22	a	a	DET
ftr-432	559	23	§	§	PROPN
ftr-432	559	24	6321	6321	NUM
ftr-432	559	25	tax	tax	NOUN
ftr-432	559	26	lien	lien	NOUN
ftr-432	559	27	.	.	PUNCT
ftr-432	560	1	"	"	PUNCT
ftr-432	560	2	"	"	PUNCT
ftr-432	560	3	'	'	PUNCT
ftr-432	560	4	for	for	ADP
ftr-432	560	5	example	example	NOUN
ftr-432	560	6	,	,	PUNCT
ftr-432	560	7	the	the	DET
ftr-432	560	8	tax	tax	NOUN
ftr-432	560	9	lien	lien	NOUN
ftr-432	560	10	presently	presently	ADV
ftr-432	560	11	attaches	attach	VERB
ftr-432	560	12	to	to	PART
ftr-432	560	13	contract	contract	VERB
ftr-432	560	14	rights	right	NOUN
ftr-432	560	15	even	even	ADV
ftr-432	560	16	though	though	SCONJ
ftr-432	560	17	the	the	DET
ftr-432	560	18	right	right	NOUN
ftr-432	560	19	to	to	ADP
ftr-432	560	20	payment	payment	NOUN
ftr-432	560	21	thereunder	thereunder	NOUN
ftr-432	560	22	will	will	AUX
ftr-432	560	23	mature	mature	VERB
ftr-432	560	24	in	in	ADP
ftr-432	560	25	the	the	DET
ftr-432	560	26	future	future	NOUN
ftr-432	560	27	or	or	CCONJ
ftr-432	560	28	depends	depend	VERB
ftr-432	560	29	upon	upon	SCONJ
ftr-432	560	30	subsequent	subsequent	ADJ
ftr-432	560	31	performance	performance	NOUN
ftr-432	560	32	.	.	PUNCT
ftr-432	561	1	"	"	PUNCT
ftr-432	561	2	'	'	PUNCT
ftr-432	561	3	and	and	CCONJ
ftr-432	561	4	it	it	PRON
ftr-432	561	5	attaches	attach	VERB
ftr-432	561	6	to	to	ADP
ftr-432	561	7	claims	claim	NOUN
ftr-432	561	8	and	and	CCONJ
ftr-432	561	9	choses	chose	NOUN
ftr-432	561	10	in	in	ADP
ftr-432	561	11	action	action	NOUN
ftr-432	561	12	even	even	ADV
ftr-432	561	13	before	before	SCONJ
ftr-432	561	14	suit	suit	NOUN
ftr-432	561	15	is	be	AUX
ftr-432	561	16	brought	bring	VERB
ftr-432	561	17	or	or	CCONJ
ftr-432	561	18	concluded	conclude	VERB
ftr-432	561	19	.	.	PUNCT
ftr-432	561	20	"	"	PUNCT
ftr-432	562	1	2	2	NUM
ftr-432	562	2	the	the	DET
ftr-432	562	3	herraras	herraras	ADJ
ftr-432	562	4	court	court	NOUN
ftr-432	562	5	rightly	rightly	ADV
ftr-432	562	6	noted	note	VERB
ftr-432	562	7	:	:	PUNCT
ftr-432	562	8	"	"	PUNCT
ftr-432	562	9	[	[	X
ftr-432	562	10	e]ven	e]ven	ADJ
ftr-432	562	11	if	if	SCONJ
ftr-432	562	12	all	all	PRON
ftr-432	562	13	were	be	AUX
ftr-432	562	14	contingent	contingent	ADJ
ftr-432	562	15	fee	fee	NOUN
ftr-432	562	16	cases	case	NOUN
ftr-432	562	17	,	,	PUNCT
ftr-432	562	18	herraras	herrara	NOUN
ftr-432	562	19	had	have	VERB
ftr-432	562	20	a	a	DET
ftr-432	562	21	right	right	NOUN
ftr-432	562	22	to	to	PART
ftr-432	562	23	be	be	AUX
ftr-432	562	24	paid	pay	VERB
ftr-432	562	25	contingent	contingent	NOUN
ftr-432	562	26	on	on	ADP
ftr-432	562	27	a	a	DET
ftr-432	562	28	future	future	ADJ
ftr-432	562	29	event	event	NOUN
ftr-432	562	30	,	,	PUNCT
ftr-432	562	31	and	and	CCONJ
ftr-432	562	32	this	this	PRON
ftr-432	562	33	is	be	AUX
ftr-432	562	34	sufficient	sufficient	ADJ
ftr-432	562	35	.	.	PUNCT
ftr-432	563	1	"	"	PUNCT
ftr-432	563	2	"	"	PUNCT
ftr-432	563	3	'	'	PUNCT
ftr-432	563	4	3	3	NUM
ftr-432	563	5	in	in	ADP
ftr-432	563	6	re	re	PROPN
ftr-432	563	7	jeffrey"4	jeffrey"4	PROPN
ftr-432	563	8	also	also	ADV
ftr-432	563	9	involved	involve	VERB
ftr-432	563	10	a	a	DET
ftr-432	563	11	stage	stage	NOUN
ftr-432	563	12	two	two	NUM
ftr-432	563	13	issue	issue	NOUN
ftr-432	563	14	,	,	PUNCT
ftr-432	563	15	specifically	specifically	ADV
ftr-432	563	16	the	the	DET
ftr-432	563	17	extent	extent	NOUN
ftr-432	563	18	to	to	PART
ftr-432	563	19	which	which	PRON
ftr-432	563	20	the	the	DET
ftr-432	563	21	irs	irs	PROPN
ftr-432	563	22	's	's	PART
ftr-432	563	23	claims	claim	NOUN
ftr-432	563	24	against	against	ADP
ftr-432	563	25	the	the	DET
ftr-432	563	26	taxpayer	taxpayer	NOUN
ftr-432	563	27	-	-	PUNCT
ftr-432	563	28	debtor	debtor	NOUN
ftr-432	563	29	had	have	VERB
ftr-432	563	30	secured	secure	VERB
ftr-432	563	31	status	status	NOUN
ftr-432	563	32	.	.	PUNCT
ftr-432	564	1	the	the	DET
ftr-432	564	2	bankruptcy	bankruptcy	PROPN
ftr-432	564	3	code	code	NOUN
ftr-432	564	4	provides	provide	VERB
ftr-432	564	5	that	that	SCONJ
ftr-432	564	6	a	a	DET
ftr-432	564	7	claim	claim	NOUN
ftr-432	564	8	"	"	PUNCT
ftr-432	564	9	secured	secure	VERB
ftr-432	564	10	by	by	ADP
ftr-432	564	11	a	a	DET
ftr-432	564	12	lien	lien	NOUN
ftr-432	564	13	on	on	ADP
ftr-432	564	14	property	property	NOUN
ftr-432	564	15	in	in	ADP
ftr-432	564	16	which	which	PRON
ftr-432	564	17	the	the	DET
ftr-432	564	18	[	[	X
ftr-432	564	19	bankruptcy	bankruptcy	NOUN
ftr-432	564	20	]	]	PUNCT
ftr-432	564	21	estate	estate	NOUN
ftr-432	564	22	has	have	VERB
ftr-432	564	23	an	an	DET
ftr-432	564	24	interest	interest	NOUN
ftr-432	564	25	..	..	PUNCT
ftr-432	564	26	.	.	PUNCT
ftr-432	565	1	is	be	AUX
ftr-432	565	2	a	a	DET
ftr-432	565	3	secured	secured	ADJ
ftr-432	565	4	claim	claim	NOUN
ftr-432	565	5	to	to	ADP
ftr-432	565	6	the	the	DET
ftr-432	565	7	extent	extent	NOUN
ftr-432	565	8	of	of	ADP
ftr-432	565	9	the	the	DET
ftr-432	565	10	106	106	NUM
ftr-432	565	11	.	.	PUNCT
ftr-432	566	1	i	i	PRON
ftr-432	566	2	d.	d.	PROPN
ftr-432	566	3	at	at	ADP
ftr-432	566	4	5	5	NUM
ftr-432	566	5	(	(	PUNCT
ftr-432	566	6	quoting	quote	VERB
ftr-432	566	7	drye	drye	NOUN
ftr-432	566	8	,	,	PUNCT
ftr-432	566	9	528	528	NUM
ftr-432	566	10	u.s	u.s	PROPN
ftr-432	566	11	.	.	PROPN
ftr-432	566	12	at	at	ADP
ftr-432	566	13	56	56	NUM
ftr-432	566	14	)	)	PUNCT
ftr-432	566	15	.	.	PUNCT
ftr-432	567	1	107	107	NUM
ftr-432	567	2	.	.	PUNCT
ftr-432	568	1	see	see	VERB
ftr-432	568	2	drye	drye	PROPN
ftr-432	568	3	,	,	PUNCT
ftr-432	568	4	528	528	NUM
ftr-432	568	5	u.s	u.s	PROPN
ftr-432	568	6	.	.	PROPN
ftr-432	568	7	at	at	ADP
ftr-432	568	8	56	56	NUM
ftr-432	568	9	(	(	PUNCT
ftr-432	568	10	"	"	PUNCT
ftr-432	568	11	when	when	SCONJ
ftr-432	568	12	congress	congress	PROPN
ftr-432	568	13	so	so	ADV
ftr-432	568	14	broadly	broadly	ADV
ftr-432	568	15	uses	use	VERB
ftr-432	568	16	the	the	DET
ftr-432	568	17	term	term	NOUN
ftr-432	568	18	'	'	PUNCT
ftr-432	568	19	property	property	NOUN
ftr-432	568	20	,	,	PUNCT
ftr-432	568	21	'	'	PUNCT
ftr-432	568	22	we	we	PRON
ftr-432	568	23	recognize	recognize	VERB
ftr-432	568	24	...	...	PUNCT
ftr-432	568	25	that	that	SCONJ
ftr-432	568	26	the	the	DET
ftr-432	568	27	legislature	legislature	NOUN
ftr-432	568	28	aims	aim	VERB
ftr-432	568	29	to	to	PART
ftr-432	568	30	reach	reach	VERB
ftr-432	568	31	every	every	DET
ftr-432	568	32	species	specie	NOUN
ftr-432	568	33	of	of	ADP
ftr-432	568	34	right	right	NOUN
ftr-432	568	35	or	or	CCONJ
ftr-432	568	36	interest	interest	NOUN
ftr-432	568	37	protected	protect	VERB
ftr-432	568	38	by	by	ADP
ftr-432	568	39	law	law	NOUN
ftr-432	568	40	....	....	PUNCT
ftr-432	568	41	"	"	PUNCT
ftr-432	568	42	)	)	PUNCT
ftr-432	568	43	.	.	PUNCT
ftr-432	569	1	108	108	NUM
ftr-432	569	2	.	.	PUNCT
ftr-432	570	1	herraras	herrara	NOUN
ftr-432	570	2	,	,	PUNCT
ftr-432	570	3	257	257	NUM
ftr-432	570	4	b.k	b.k	NOUN
ftr-432	570	5	.	.	PUNCT
ftr-432	571	1	at	at	ADP
ftr-432	571	2	6	6	NUM
ftr-432	571	3	.	.	SYM
ftr-432	571	4	109	109	NUM
ftr-432	571	5	.	.	PUNCT
ftr-432	571	6	drye	drye	PROPN
ftr-432	571	7	,	,	PUNCT
ftr-432	571	8	528	528	NUM
ftr-432	571	9	u.s	u.s	PROPN
ftr-432	571	10	.	.	PROPN
ftr-432	572	1	at	at	ADP
ftr-432	572	2	60	60	NUM
ftr-432	572	3	n.7	n.7	X
ftr-432	572	4	.	.	PUNCT
ftr-432	573	1	110	110	NUM
ftr-432	573	2	.	.	PUNCT
ftr-432	574	1	herraras	herrara	NOUN
ftr-432	574	2	,	,	PUNCT
ftr-432	574	3	257	257	NUM
ftr-432	574	4	b.r	b.r	PROPN
ftr-432	574	5	.	.	PROPN
ftr-432	574	6	at	at	ADP
ftr-432	574	7	5	5	NUM
ftr-432	574	8	.	.	SYM
ftr-432	574	9	111	111	NUM
ftr-432	574	10	.	.	PUNCT
ftr-432	575	1	see	see	VERB
ftr-432	575	2	,	,	PUNCT
ftr-432	575	3	e.g.	e.g.	ADV
ftr-432	575	4	,	,	PUNCT
ftr-432	575	5	plymouth	plymouth	PROPN
ftr-432	575	6	saving	saving	NOUN
ftr-432	575	7	bank	bank	PROPN
ftr-432	575	8	v.	v.	PROPN
ftr-432	575	9	united	united	PROPN
ftr-432	575	10	states	states	PROPN
ftr-432	575	11	,	,	PUNCT
ftr-432	575	12	187	187	NUM
ftr-432	575	13	f.3d	f.3d	NUM
ftr-432	575	14	203	203	NUM
ftr-432	575	15	(	(	PUNCT
ftr-432	575	16	lst	lst	INTJ
ftr-432	575	17	cir	cir	NOUN
ftr-432	575	18	.	.	PROPN
ftr-432	575	19	1999	1999	NUM
ftr-432	575	20	)	)	PUNCT
ftr-432	575	21	;	;	PUNCT
ftr-432	576	1	atlanticnat'l	atlanticnat'l	PROPN
ftr-432	576	2	bank	bank	PROPN
ftr-432	576	3	v.	v.	PROPN
ftr-432	576	4	united	united	PROPN
ftr-432	576	5	states	states	PROPN
ftr-432	576	6	,	,	PUNCT
ftr-432	576	7	536	536	NUM
ftr-432	576	8	f.2d	f.2d	NOUN
ftr-432	576	9	1354	1354	NUM
ftr-432	576	10	(	(	PUNCT
ftr-432	576	11	ct	ct	PROPN
ftr-432	576	12	.	.	PUNCT
ftr-432	576	13	cl	cl	NOUN
ftr-432	576	14	.	.	PUNCT
ftr-432	576	15	1976	1976	NUM
ftr-432	576	16	)	)	PUNCT
ftr-432	576	17	;	;	PUNCT
ftr-432	576	18	in	in	ADP
ftr-432	576	19	renevadaenvtl	renevadaenvtl	PROPN
ftr-432	576	20	.	.	PUNCT
ftr-432	577	1	landfill	landfill	NOUN
ftr-432	577	2	,	,	PUNCT
ftr-432	577	3	81	81	NUM
ftr-432	577	4	b.r	b.r	PROPN
ftr-432	577	5	.	.	PROPN
ftr-432	577	6	55	55	NUM
ftr-432	577	7	(	(	PUNCT
ftr-432	577	8	bankr	bankr	PROPN
ftr-432	577	9	.	.	PUNCT
ftr-432	578	1	d.	d.	PROPN
ftr-432	578	2	nev	nev	PROPN
ftr-432	578	3	.	.	PROPN
ftr-432	578	4	1987	1987	NUM
ftr-432	578	5	)	)	PUNCT
ftr-432	578	6	.	.	PUNCT
ftr-432	579	1	112	112	NUM
ftr-432	579	2	.	.	PUNCT
ftr-432	580	1	see	see	VERB
ftr-432	580	2	,	,	PUNCT
ftr-432	580	3	e.g.	e.g.	ADV
ftr-432	580	4	,	,	PUNCT
ftr-432	580	5	united	united	PROPN
ftr-432	580	6	states	states	PROPN
ftr-432	580	7	v.	v.	PROPN
ftr-432	580	8	hubbell	hubbell	PROPN
ftr-432	580	9	,	,	PUNCT
ftr-432	580	10	323	323	NUM
ftr-432	580	11	f.2d	f.2d	SYM
ftr-432	580	12	197	197	NUM
ftr-432	580	13	(	(	PUNCT
ftr-432	580	14	5th	5th	ADJ
ftr-432	580	15	cir	cir	NOUN
ftr-432	580	16	.	.	PROPN
ftr-432	580	17	1963	1963	NUM
ftr-432	580	18	)	)	PUNCT
ftr-432	580	19	;	;	PUNCT
ftr-432	580	20	in	in	ADP
ftr-432	580	21	re	re	NOUN
ftr-432	580	22	weninger	weninger	NOUN
ftr-432	580	23	,	,	PUNCT
ftr-432	580	24	119	119	NUM
ftr-432	580	25	b.r	b.r	PROPN
ftr-432	580	26	.	.	PROPN
ftr-432	580	27	238	238	NUM
ftr-432	580	28	(	(	PUNCT
ftr-432	580	29	bankr	bankr	PROPN
ftr-432	580	30	.	.	PUNCT
ftr-432	581	1	d.	d.	PROPN
ftr-432	581	2	colo	colo	PROPN
ftr-432	581	3	.	.	PUNCT
ftr-432	582	1	1990	1990	NUM
ftr-432	582	2	)	)	PUNCT
ftr-432	582	3	.	.	PUNCT
ftr-432	583	1	113	113	NUM
ftr-432	583	2	.	.	PUNCT
ftr-432	584	1	herraras	herrara	NOUN
ftr-432	584	2	,	,	PUNCT
ftr-432	584	3	257	257	NUM
ftr-432	584	4	b.r	b.r	PROPN
ftr-432	584	5	.	.	PROPN
ftr-432	584	6	at	at	ADP
ftr-432	584	7	6	6	NUM
ftr-432	584	8	.	.	SYM
ftr-432	584	9	114	114	NUM
ftr-432	584	10	.	.	X
ftr-432	584	11	261	261	NUM
ftr-432	584	12	b.	b.	PROPN
ftr-432	584	13	,	,	PUNCT
ftr-432	584	14	.	.	PUNCT
ftr-432	585	1	396	396	NUM
ftr-432	585	2	(	(	PUNCT
ftr-432	585	3	batkr	batkr	NOUN
ftr-432	585	4	.	.	PUNCT
ftr-432	586	1	w.d	w.d	PROPN
ftr-432	586	2	.	.	PUNCT
ftr-432	587	1	pa	pa	PROPN
ftr-432	587	2	.	.	PROPN
ftr-432	587	3	2001	2001	NUM
ftr-432	587	4	)	)	PUNCT
ftr-432	587	5	.	.	PUNCT
ftr-432	588	1	[	[	X
ftr-432	588	2	vol	vol	NOUN
ftr-432	588	3	5:6	5:6	NUM
ftr-432	588	4	the	the	DET
ftr-432	588	5	good	good	NOUN
ftr-432	588	6	,	,	PUNCT
ftr-432	588	7	the	the	DET
ftr-432	588	8	bad	bad	ADJ
ftr-432	588	9	,	,	PUNCT
ftr-432	588	10	and	and	CCONJ
ftr-432	588	11	the	the	DET
ftr-432	588	12	ugly	ugly	ADJ
ftr-432	588	13	value	value	NOUN
ftr-432	588	14	of	of	ADP
ftr-432	588	15	[	[	X
ftr-432	588	16	the	the	DET
ftr-432	588	17	]	]	X
ftr-432	588	18	creditor	creditor	NOUN
ftr-432	588	19	's	's	PART
ftr-432	588	20	interest	interest	NOUN
ftr-432	588	21	in	in	ADP
ftr-432	588	22	the	the	DET
ftr-432	588	23	estate	estate	NOUN
ftr-432	588	24	's	's	PART
ftr-432	588	25	interest	interest	NOUN
ftr-432	588	26	in	in	ADP
ftr-432	588	27	such	such	ADJ
ftr-432	588	28	property	property	NOUN
ftr-432	588	29	.	.	PUNCT
ftr-432	588	30	"	"	PUNCT
ftr-432	589	1	'	'	PUNCT
ftr-432	589	2	115	115	NUM
ftr-432	589	3	since	since	SCONJ
ftr-432	589	4	the	the	DET
ftr-432	589	5	irs	irs	PROPN
ftr-432	589	6	had	have	AUX
ftr-432	589	7	made	make	VERB
ftr-432	589	8	assessments	assessment	NOUN
ftr-432	589	9	against	against	ADP
ftr-432	589	10	the	the	DET
ftr-432	589	11	debtor	debtor	NOUN
ftr-432	589	12	,	,	PUNCT
ftr-432	589	13	had	have	AUX
ftr-432	589	14	made	make	VERB
ftr-432	589	15	notice	notice	NOUN
ftr-432	589	16	and	and	CCONJ
ftr-432	589	17	demand	demand	NOUN
ftr-432	589	18	for	for	ADP
ftr-432	589	19	payment	payment	NOUN
ftr-432	589	20	,	,	PUNCT
ftr-432	589	21	and	and	CCONJ
ftr-432	589	22	had	have	AUX
ftr-432	589	23	not	not	PART
ftr-432	589	24	received	receive	VERB
ftr-432	589	25	payment	payment	NOUN
ftr-432	589	26	,	,	PUNCT
ftr-432	589	27	the	the	DET
ftr-432	589	28	irs	irs	PROPN
ftr-432	589	29	had	have	VERB
ftr-432	589	30	a	a	DET
ftr-432	589	31	lien	lien	NOUN
ftr-432	589	32	against	against	ADP
ftr-432	589	33	the	the	DET
ftr-432	589	34	taxpayer	taxpayer	NOUN
ftr-432	589	35	,	,	PUNCT
ftr-432	589	36	which	which	PRON
ftr-432	589	37	attached	attach	VERB
ftr-432	589	38	to	to	ADP
ftr-432	589	39	all	all	DET
ftr-432	589	40	his	his	PRON
ftr-432	589	41	property	property	NOUN
ftr-432	589	42	and	and	CCONJ
ftr-432	589	43	property	property	NOUN
ftr-432	589	44	rights	right	NOUN
ftr-432	589	45	under	under	ADP
ftr-432	589	46	section	section	NOUN
ftr-432	589	47	6321	6321	NUM
ftr-432	589	48	.	.	PUNCT
ftr-432	590	1	the	the	DET
ftr-432	590	2	issue	issue	NOUN
ftr-432	590	3	in	in	ADP
ftr-432	590	4	jeffery	jeffery	PROPN
ftr-432	590	5	was	be	AUX
ftr-432	590	6	whether	whether	SCONJ
ftr-432	590	7	the	the	DET
ftr-432	590	8	tax	tax	NOUN
ftr-432	590	9	lien	lien	NOUN
ftr-432	590	10	attached	attach	VERB
ftr-432	590	11	to	to	ADP
ftr-432	590	12	an	an	DET
ftr-432	590	13	unliquidated	unliquidated	ADJ
ftr-432	590	14	medical	medical	ADJ
ftr-432	590	15	malpractice	malpractice	NOUN
ftr-432	590	16	claim	claim	NOUN
ftr-432	590	17	of	of	ADP
ftr-432	590	18	the	the	DET
ftr-432	590	19	debtor	debtor	NOUN
ftr-432	590	20	's	's	PART
ftr-432	590	21	,	,	PUNCT
ftr-432	590	22	which	which	PRON
ftr-432	590	23	was	be	AUX
ftr-432	590	24	valued	value	VERB
ftr-432	590	25	at	at	ADP
ftr-432	590	26	$	$	SYM
ftr-432	590	27	10,000	10,000	NUM
ftr-432	590	28	.	.	PUNCT
ftr-432	591	1	this	this	DET
ftr-432	591	2	claim	claim	NOUN
ftr-432	591	3	was	be	AUX
ftr-432	591	4	an	an	DET
ftr-432	591	5	asset	asset	NOUN
ftr-432	591	6	of	of	ADP
ftr-432	591	7	the	the	DET
ftr-432	591	8	bankruptcy	bankruptcy	NOUN
ftr-432	591	9	estate	estate	NOUN
ftr-432	591	10	since	since	SCONJ
ftr-432	591	11	,	,	PUNCT
ftr-432	591	12	like	like	ADP
ftr-432	591	13	the	the	DET
ftr-432	591	14	internal	internal	ADJ
ftr-432	591	15	revenue	revenue	NOUN
ftr-432	591	16	code,'16	code,'16	PROPN
ftr-432	592	1	the	the	DET
ftr-432	592	2	bankruptcy	bankruptcy	NOUN
ftr-432	592	3	code	code	NOUN
ftr-432	592	4	has	have	VERB
ftr-432	592	5	"	"	PUNCT
ftr-432	592	6	an	an	DET
ftr-432	592	7	extremely	extremely	ADV
ftr-432	592	8	broad	broad	ADJ
ftr-432	592	9	definition	definition	NOUN
ftr-432	592	10	of	of	ADP
ftr-432	592	11	property	property	NOUN
ftr-432	592	12	"	"	PUNCT
ftr-432	592	13	which	which	PRON
ftr-432	592	14	includes	include	VERB
ftr-432	592	15	"	"	PUNCT
ftr-432	592	16	interests	interest	NOUN
ftr-432	592	17	in	in	ADP
ftr-432	592	18	causes	cause	NOUN
ftr-432	592	19	of	of	ADP
ftr-432	592	20	action	action	NOUN
ftr-432	592	21	.	.	PUNCT
ftr-432	593	1	"	"	PUNCT
ftr-432	593	2	"	"	PUNCT
ftr-432	593	3	'	'	NUM
ftr-432	593	4	7	7	NUM
ftr-432	593	5	the	the	DET
ftr-432	593	6	debtor	debtor	NOUN
ftr-432	593	7	sought	seek	VERB
ftr-432	593	8	to	to	PART
ftr-432	593	9	deny	deny	VERB
ftr-432	593	10	the	the	DET
ftr-432	593	11	irs	irs	PROPN
ftr-432	593	12	secured	secured	ADJ
ftr-432	593	13	status	status	NOUN
ftr-432	593	14	as	as	ADP
ftr-432	593	15	to	to	ADP
ftr-432	593	16	the	the	DET
ftr-432	593	17	malpractice	malpractice	NOUN
ftr-432	593	18	claim	claim	NOUN
ftr-432	593	19	,	,	PUNCT
ftr-432	593	20	arguing	argue	VERB
ftr-432	593	21	in	in	ADP
ftr-432	593	22	part	part	NOUN
ftr-432	593	23	that	that	SCONJ
ftr-432	593	24	the	the	DET
ftr-432	593	25	claim	claim	NOUN
ftr-432	593	26	"	"	PUNCT
ftr-432	593	27	is	be	AUX
ftr-432	593	28	not	not	PART
ftr-432	593	29	property	property	NOUN
ftr-432	593	30	under	under	ADP
ftr-432	593	31	applicable	applicable	ADJ
ftr-432	593	32	pennsylvania	pennsylvania	PROPN
ftr-432	593	33	law	law	PROPN
ftr-432	593	34	and	and	CCONJ
ftr-432	593	35	,	,	PUNCT
ftr-432	593	36	therefore	therefore	ADV
ftr-432	593	37	,	,	PUNCT
ftr-432	593	38	the	the	DET
ftr-432	593	39	irs	irs	PROPN
ftr-432	593	40	can	can	AUX
ftr-432	593	41	not	not	PART
ftr-432	593	42	attach	attach	VERB
ftr-432	593	43	a	a	DET
ftr-432	593	44	tax	tax	NOUN
ftr-432	593	45	lien	lien	NOUN
ftr-432	593	46	.	.	PUNCT
ftr-432	594	1	"	"	PUNCT
ftr-432	594	2	'	'	PUNCT
ftr-432	594	3	8	8	NUM
ftr-432	594	4	the	the	DET
ftr-432	594	5	court	court	NOUN
ftr-432	594	6	rejected	reject	VERB
ftr-432	594	7	this	this	DET
ftr-432	594	8	argument	argument	NOUN
ftr-432	594	9	,	,	PUNCT
ftr-432	594	10	holding	hold	VERB
ftr-432	594	11	that	that	SCONJ
ftr-432	594	12	the	the	DET
ftr-432	594	13	tax	tax	NOUN
ftr-432	594	14	lien	lien	NOUN
ftr-432	594	15	attached	attach	VERB
ftr-432	594	16	to	to	ADP
ftr-432	594	17	the	the	DET
ftr-432	594	18	cause	cause	NOUN
ftr-432	594	19	of	of	ADP
ftr-432	594	20	action	action	NOUN
ftr-432	594	21	and	and	CCONJ
ftr-432	594	22	any	any	DET
ftr-432	594	23	proceeds	proceed	NOUN
ftr-432	594	24	thereof	thereof	ADV
ftr-432	594	25	.	.	PUNCT
ftr-432	595	1	it	it	PRON
ftr-432	595	2	relied	rely	VERB
ftr-432	595	3	in	in	ADP
ftr-432	595	4	part	part	NOUN
ftr-432	595	5	on	on	ADP
ftr-432	595	6	drye	drye	NOUN
ftr-432	595	7	,	,	PUNCT
ftr-432	595	8	citing	cite	VERB
ftr-432	595	9	it	it	PRON
ftr-432	595	10	for	for	ADP
ftr-432	595	11	the	the	DET
ftr-432	595	12	proposition	proposition	NOUN
ftr-432	595	13	that	that	SCONJ
ftr-432	595	14	"	"	PUNCT
ftr-432	595	15	although	although	SCONJ
ftr-432	595	16	state	state	NOUN
ftr-432	595	17	law	law	NOUN
ftr-432	595	18	governs	govern	VERB
ftr-432	595	19	the	the	DET
ftr-432	595	20	nature	nature	NOUN
ftr-432	595	21	of	of	ADP
ftr-432	595	22	the	the	DET
ftr-432	595	23	interest	interest	NOUN
ftr-432	595	24	which	which	PRON
ftr-432	595	25	a	a	DET
ftr-432	595	26	taxpayer	taxpayer	NOUN
ftr-432	595	27	has	have	VERB
ftr-432	595	28	in	in	ADP
ftr-432	595	29	property	property	NOUN
ftr-432	595	30	,	,	PUNCT
ftr-432	595	31	whether	whether	SCONJ
ftr-432	595	32	the	the	DET
ftr-432	595	33	right	right	NOUN
ftr-432	595	34	or	or	CCONJ
ftr-432	595	35	interest	interest	NOUN
ftr-432	595	36	created	create	VERB
ftr-432	595	37	under	under	ADP
ftr-432	595	38	state	state	NOUN
ftr-432	595	39	law	law	NOUN
ftr-432	595	40	constitutes	constitute	VERB
ftr-432	595	41	'	'	PUNCT
ftr-432	595	42	property	property	NOUN
ftr-432	595	43	'	'	PUNCT
ftr-432	595	44	or	or	CCONJ
ftr-432	595	45	a	a	DET
ftr-432	595	46	'	'	PUNCT
ftr-432	595	47	right	right	NOUN
ftr-432	595	48	to	to	ADP
ftr-432	595	49	property	property	NOUN
ftr-432	595	50	'	'	PUNCT
ftr-432	595	51	subject	subject	NOUN
ftr-432	595	52	to	to	ADP
ftr-432	595	53	a	a	DET
ftr-432	595	54	§	§	PROPN
ftr-432	595	55	6321	6321	NUM
ftr-432	595	56	tax	tax	NOUN
ftr-432	595	57	lien	lien	NOUN
ftr-432	595	58	is	be	AUX
ftr-432	595	59	a	a	DET
ftr-432	595	60	matter	matter	NOUN
ftr-432	595	61	of	of	ADP
ftr-432	595	62	federal	federal	ADJ
ftr-432	595	63	law	law	NOUN
ftr-432	595	64	.	.	PUNCT
ftr-432	596	1	"119	"119	PUNCT
ftr-432	597	1	in	in	ADP
ftr-432	597	2	this	this	DET
ftr-432	597	3	regard	regard	NOUN
ftr-432	597	4	,	,	PUNCT
ftr-432	597	5	the	the	DET
ftr-432	597	6	court	court	NOUN
ftr-432	597	7	applied	apply	VERB
ftr-432	597	8	drye	drye	NOUN
ftr-432	597	9	correctly	correctly	ADV
ftr-432	597	10	.	.	PUNCT
ftr-432	598	1	moreover	moreover	ADV
ftr-432	598	2	,	,	PUNCT
ftr-432	598	3	its	its	PRON
ftr-432	598	4	holding	holding	NOUN
ftr-432	598	5	is	be	AUX
ftr-432	598	6	consistent	consistent	ADJ
ftr-432	598	7	with	with	ADP
ftr-432	598	8	case	case	NOUN
ftr-432	598	9	law	law	NOUN
ftr-432	598	10	concluding	conclude	VERB
ftr-432	598	11	that	that	SCONJ
ftr-432	598	12	the	the	DET
ftr-432	598	13	federal	federal	ADJ
ftr-432	598	14	tax	tax	NOUN
ftr-432	598	15	lien	lien	NOUN
ftr-432	598	16	attaches	attach	VERB
ftr-432	598	17	to	to	ADP
ftr-432	598	18	unliquidated	unliquidated	ADJ
ftr-432	598	19	tort	tort	NOUN
ftr-432	598	20	120	120	NUM
ftr-432	598	21	or	or	CCONJ
ftr-432	598	22	contract	contract	VERB
ftr-432	598	23	121	121	NUM
ftr-432	598	24	claims22	claims22	NOUN
ftr-432	598	25	c.	c.	PROPN
ftr-432	598	26	post	post	PROPN
ftr-432	598	27	-	-	ADJ
ftr-432	598	28	lien	lien	ADJ
ftr-432	598	29	attachment	attachment	NOUN
ftr-432	598	30	consequences	consequence	NOUN
ftr-432	598	31	the	the	DET
ftr-432	598	32	final	final	ADJ
ftr-432	598	33	stage	stage	NOUN
ftr-432	598	34	of	of	ADP
ftr-432	598	35	contemporary	contemporary	ADJ
ftr-432	598	36	tax	tax	NOUN
ftr-432	598	37	lien	lien	NOUN
ftr-432	598	38	analysis	analysis	NOUN
ftr-432	598	39	involves	involve	VERB
ftr-432	598	40	what	what	PRON
ftr-432	598	41	the	the	DET
ftr-432	598	42	irs	irs	PROPN
ftr-432	598	43	may	may	AUX
ftr-432	598	44	do	do	VERB
ftr-432	598	45	by	by	ADP
ftr-432	598	46	way	way	NOUN
ftr-432	598	47	of	of	ADP
ftr-432	598	48	enforced	enforce	VERB
ftr-432	598	49	collection	collection	NOUN
ftr-432	598	50	once	once	SCONJ
ftr-432	598	51	the	the	DET
ftr-432	598	52	lien	lien	NOUN
ftr-432	598	53	is	be	AUX
ftr-432	598	54	established	establish	VERB
ftr-432	598	55	to	to	PART
ftr-432	598	56	attach	attach	VERB
ftr-432	598	57	to	to	ADP
ftr-432	598	58	the	the	DET
ftr-432	598	59	property	property	NOUN
ftr-432	598	60	in	in	ADP
ftr-432	598	61	question	question	NOUN
ftr-432	598	62	.	.	PUNCT
ftr-432	599	1	drye	drye	PROPN
ftr-432	599	2	confirmed	confirm	VERB
ftr-432	599	3	that	that	SCONJ
ftr-432	599	4	this	this	DET
ftr-432	599	5	stage	stage	NOUN
ftr-432	599	6	is	be	AUX
ftr-432	599	7	governed	govern	VERB
ftr-432	599	8	by	by	ADP
ftr-432	599	9	federal	federal	ADJ
ftr-432	599	10	115	115	NUM
ftr-432	599	11	.	.	PUNCT
ftr-432	600	1	11	11	NUM
ftr-432	600	2	u.s.c	u.s.c	NOUN
ftr-432	600	3	.	.	PUNCT
ftr-432	601	1	§	§	PROPN
ftr-432	601	2	506(a	506(a	PROPN
ftr-432	601	3	)	)	PUNCT
ftr-432	601	4	.	.	PUNCT
ftr-432	602	1	apart	apart	ADV
ftr-432	602	2	from	from	ADP
ftr-432	602	3	exemptions	exemption	NOUN
ftr-432	602	4	not	not	PART
ftr-432	602	5	here	here	ADV
ftr-432	602	6	applicable	applicable	ADJ
ftr-432	602	7	,	,	PUNCT
ftr-432	602	8	the	the	DET
ftr-432	602	9	debtor	debtor	NOUN
ftr-432	602	10	's	's	PART
ftr-432	602	11	property	property	NOUN
ftr-432	602	12	becomes	become	VERB
ftr-432	602	13	property	property	NOUN
ftr-432	602	14	ofthe	ofthe	NOUN
ftr-432	602	15	bankruptcy	bankruptcy	NOUN
ftr-432	602	16	estate	estate	NOUN
ftr-432	602	17	upon	upon	SCONJ
ftr-432	602	18	the	the	DET
ftr-432	602	19	filing	file	VERB
ftr-432	602	20	ofthe	ofthe	NOUN
ftr-432	602	21	bankruptcypetition	bankruptcypetition	NOUN
ftr-432	602	22	.	.	PUNCT
ftr-432	603	1	11	11	NUM
ftr-432	603	2	u.s.c	u.s.c	NOUN
ftr-432	603	3	.	.	PUNCT
ftr-432	604	1	§	§	PROPN
ftr-432	604	2	541(a	541(a	PROPN
ftr-432	604	3	)	)	PUNCT
ftr-432	604	4	.	.	PUNCT
ftr-432	605	1	116	116	X
ftr-432	605	2	.	.	PUNCT
ftr-432	606	1	see	see	VERB
ftr-432	606	2	supra	supra	PROPN
ftr-432	606	3	note	note	PROPN
ftr-432	606	4	3	3	NUM
ftr-432	606	5	and	and	CCONJ
ftr-432	606	6	accompanying	accompany	VERB
ftr-432	606	7	text	text	NOUN
ftr-432	606	8	.	.	PUNCT
ftr-432	607	1	117	117	NUM
ftr-432	607	2	.	.	PUNCT
ftr-432	608	1	jeffrey	jeffrey	PROPN
ftr-432	608	2	,	,	PUNCT
ftr-432	608	3	261	261	NUM
ftr-432	608	4	b.r	b.r	PROPN
ftr-432	608	5	.	.	PROPN
ftr-432	608	6	at	at	ADP
ftr-432	608	7	401	401	NUM
ftr-432	608	8	.	.	PUNCT
ftr-432	608	9	118	118	NUM
ftr-432	608	10	.	.	PUNCT
ftr-432	609	1	i	i	PRON
ftr-432	609	2	d.	d.	PROPN
ftr-432	609	3	at	at	ADP
ftr-432	609	4	400	400	NUM
ftr-432	609	5	.	.	PUNCT
ftr-432	610	1	119	119	NUM
ftr-432	610	2	.	.	PUNCT
ftr-432	611	1	i	i	PRON
ftr-432	611	2	d.	d.	PROPN
ftr-432	611	3	at	at	ADP
ftr-432	611	4	401	401	NUM
ftr-432	611	5	.	.	PUNCT
ftr-432	612	1	120	120	NUM
ftr-432	612	2	.	.	PUNCT
ftr-432	613	1	e.g.	e.g.	ADV
ftr-432	613	2	,	,	PUNCT
ftr-432	613	3	hubbell	hubbell	PROPN
ftr-432	613	4	v.	v.	PROPN
ftr-432	613	5	united	united	PROPN
ftr-432	613	6	states	states	PROPN
ftr-432	613	7	,	,	PUNCT
ftr-432	613	8	323	323	NUM
ftr-432	613	9	f.2d	f.2d	SYM
ftr-432	613	10	197	197	NUM
ftr-432	613	11	(	(	PUNCT
ftr-432	613	12	5th	5th	ADJ
ftr-432	613	13	cir	cir	NOUN
ftr-432	613	14	.	.	PROPN
ftr-432	613	15	1963	1963	NUM
ftr-432	613	16	)	)	PUNCT
ftr-432	613	17	;	;	PUNCT
ftr-432	613	18	simon	simon	PROPN
ftr-432	613	19	v.	v.	PROPN
ftr-432	613	20	playboy	playboy	PROPN
ftr-432	613	21	elsinoreassocs	elsinoreassocs	PROPN
ftr-432	613	22	.	.	PUNCT
ftr-432	613	23	,	,	PUNCT
ftr-432	613	24	91	91	NUM
ftr-432	613	25	-	-	SYM
ftr-432	613	26	1	1	NUM
ftr-432	613	27	u.s	u.s	PROPN
ftr-432	613	28	.	.	PROPN
ftr-432	613	29	tax	tax	PROPN
ftr-432	613	30	cas	cas	PROPN
ftr-432	613	31	.	.	PROPN
ftr-432	613	32	50,231	50,231	NUM
ftr-432	613	33	(	(	PUNCT
ftr-432	613	34	e.d	e.d	PROPN
ftr-432	613	35	.	.	PROPN
ftr-432	613	36	pa	pa	PROPN
ftr-432	613	37	.	.	PROPN
ftr-432	613	38	1991	1991	NUM
ftr-432	613	39	)	)	PUNCT
ftr-432	613	40	;	;	PUNCT
ftr-432	613	41	inre	inre	PROPN
ftr-432	613	42	walton	walton	PROPN
ftr-432	613	43	's	's	PART
ftr-432	613	44	estate	estate	NOUN
ftr-432	613	45	,	,	PUNCT
ftr-432	613	46	247n.y.s	247n.y.s	NOUN
ftr-432	613	47	.	.	PUNCT
ftr-432	614	1	2d	2d	PROPN
ftr-432	614	2	21	21	NUM
ftr-432	614	3	(	(	PUNCT
ftr-432	614	4	n.y	n.y	PROPN
ftr-432	614	5	.	.	PROPN
ftr-432	614	6	app	app	PROPN
ftr-432	614	7	.	.	PUNCT
ftr-432	615	1	div	div	PROPN
ftr-432	615	2	.	.	PROPN
ftr-432	615	3	1964	1964	NUM
ftr-432	615	4	)	)	PUNCT
ftr-432	615	5	.	.	PUNCT
ftr-432	616	1	121	121	NUM
ftr-432	616	2	.	.	PUNCT
ftr-432	617	1	e.g.	e.g.	ADV
ftr-432	617	2	,	,	PUNCT
ftr-432	617	3	united	united	PROPN
ftr-432	617	4	states	states	PROPN
ftr-432	617	5	v.	v.	PROPN
ftr-432	617	6	walker	walker	PROPN
ftr-432	617	7	,	,	PUNCT
ftr-432	617	8	92	92	NUM
ftr-432	617	9	-	-	SYM
ftr-432	617	10	1	1	NUM
ftr-432	617	11	u.s	u.s	PROPN
ftr-432	617	12	.	.	PROPN
ftr-432	617	13	tax	tax	PROPN
ftr-432	617	14	cas	cas	PROPN
ftr-432	617	15	.	.	PROPN
ftr-432	618	1	50,065	50,065	NUM
ftr-432	618	2	(	(	PUNCT
ftr-432	618	3	w.d	w.d	PROPN
ftr-432	618	4	.	.	PROPN
ftr-432	618	5	ky	ky	PROPN
ftr-432	618	6	.	.	PROPN
ftr-432	618	7	1991	1991	NUM
ftr-432	618	8	)	)	PUNCT
ftr-432	618	9	;	;	PUNCT
ftr-432	619	1	bensinger	bensinger	NOUN
ftr-432	619	2	v.	v.	ADP
ftr-432	619	3	davidson	davidson	PROPN
ftr-432	619	4	,	,	PUNCT
ftr-432	619	5	147	147	NUM
ftr-432	619	6	f.	f.	PROPN
ftr-432	619	7	supp	supp	PROPN
ftr-432	619	8	.	.	PUNCT
ftr-432	620	1	240,245	240,245	NUM
ftr-432	620	2	(	(	PUNCT
ftr-432	620	3	s.d	s.d	PROPN
ftr-432	620	4	.	.	PROPN
ftr-432	620	5	cal	cal	PROPN
ftr-432	620	6	.	.	PUNCT
ftr-432	620	7	1956	1956	NUM
ftr-432	620	8	)	)	PUNCT
ftr-432	620	9	.	.	PUNCT
ftr-432	621	1	122	122	NUM
ftr-432	621	2	.	.	PUNCT
ftr-432	622	1	the	the	DET
ftr-432	622	2	luster	luster	NOUN
ftr-432	622	3	of	of	ADP
ftr-432	622	4	jeffiey	jeffiey	NOUN
ftr-432	622	5	is	be	AUX
ftr-432	622	6	dulled	dull	VERB
ftr-432	622	7	in	in	ADP
ftr-432	622	8	one	one	NUM
ftr-432	622	9	respect	respect	NOUN
ftr-432	622	10	.	.	PUNCT
ftr-432	623	1	before	before	SCONJ
ftr-432	623	2	the	the	DET
ftr-432	623	3	discussion	discussion	NOUN
ftr-432	623	4	described	describe	VERB
ftr-432	623	5	above	above	ADV
ftr-432	623	6	,	,	PUNCT
ftr-432	623	7	in	in	ADP
ftr-432	623	8	a	a	DET
ftr-432	623	9	boilerplate	boilerplate	ADJ
ftr-432	623	10	paragraph	paragraph	NOUN
ftr-432	623	11	,	,	PUNCT
ftr-432	623	12	the	the	DET
ftr-432	623	13	court	court	NOUN
ftr-432	623	14	cited	cite	VERB
ftr-432	623	15	the	the	DET
ftr-432	623	16	long	long	ADV
ftr-432	623	17	troublesome	troublesome	ADJ
ftr-432	623	18	aquilino	aquilino	NOUN
ftr-432	623	19	case	case	NOUN
ftr-432	623	20	for	for	ADP
ftr-432	623	21	the	the	DET
ftr-432	623	22	proposition	proposition	NOUN
ftr-432	623	23	that	that	SCONJ
ftr-432	623	24	the	the	DET
ftr-432	623	25	extent	extent	NOUN
ftr-432	623	26	to	to	PART
ftr-432	623	27	which	which	PRON
ftr-432	623	28	"	"	PUNCT
ftr-432	623	29	a	a	DET
ftr-432	623	30	taxpayer	taxpayer	NOUN
ftr-432	623	31	has	have	VERB
ftr-432	623	32	'	'	PUNCT
ftr-432	623	33	property	property	NOUN
ftr-432	623	34	'	'	PUNCT
ftr-432	623	35	or	or	CCONJ
ftr-432	623	36	'	'	PUNCT
ftr-432	623	37	rights	right	NOUN
ftr-432	623	38	to	to	ADP
ftr-432	623	39	property	property	NOUN
ftr-432	623	40	'	'	PUNCT
ftr-432	623	41	to	to	PART
ftr-432	623	42	which	which	PRON
ftr-432	623	43	a	a	DET
ftr-432	623	44	tax	tax	NOUN
ftr-432	623	45	lien	lien	NOUN
ftr-432	623	46	can	can	AUX
ftr-432	623	47	attach	attach	VERB
ftr-432	623	48	is	be	AUX
ftr-432	623	49	determined	determine	VERB
ftr-432	623	50	by	by	ADP
ftr-432	623	51	state	state	NOUN
ftr-432	623	52	law	law	NOUN
ftr-432	623	53	.	.	PUNCT
ftr-432	623	54	"	"	PUNCT
ftr-432	624	1	261	261	NUM
ftr-432	624	2	b.r	b.r	PROPN
ftr-432	624	3	.	.	PROPN
ftr-432	624	4	at	at	ADP
ftr-432	624	5	398	398	NUM
ftr-432	624	6	(	(	PUNCT
ftr-432	624	7	ciingaquilino	ciingaquilino	NOUN
ftr-432	624	8	,	,	PUNCT
ftr-432	624	9	363	363	NUM
ftr-432	624	10	u.s	u.s	PROPN
ftr-432	624	11	.	.	PROPN
ftr-432	624	12	at	at	ADP
ftr-432	624	13	51213	51213	NUM
ftr-432	624	14	)	)	PUNCT
ftr-432	624	15	.	.	PUNCT
ftr-432	625	1	2oo02	2oo02	PRON
ftr-432	625	2	]	]	X
ftr-432	625	3	florida	florida	PROPN
ftr-432	625	4	tax	tax	PROPN
ftr-432	625	5	review	review	PROPN
ftr-432	625	6	[	[	PUNCT
ftr-432	625	7	law	law	NOUN
ftr-432	625	8	.	.	PUNCT
ftr-432	626	1	a	a	DET
ftr-432	626	2	recent	recent	ADJ
ftr-432	626	3	case	case	NOUN
ftr-432	626	4	at	at	ADP
ftr-432	626	5	this	this	DET
ftr-432	626	6	level	level	NOUN
ftr-432	626	7	is	be	AUX
ftr-432	626	8	the	the	DET
ftr-432	626	9	sixth	sixth	ADJ
ftr-432	626	10	circuit	circuit	NOUN
ftr-432	626	11	's	's	PART
ftr-432	626	12	decision	decision	NOUN
ftr-432	626	13	in	in	ADP
ftr-432	626	14	blachy	blachy	NOUN
ftr-432	626	15	v.	v.	ADP
ftr-432	626	16	butcher.12	butcher.12	PROPN
ftr-432	626	17	'	'	PUNCT
ftr-432	626	18	this	this	PRON
ftr-432	626	19	was	be	AUX
ftr-432	626	20	a	a	DET
ftr-432	626	21	multi	multi	ADJ
ftr-432	626	22	-	-	ADJ
ftr-432	626	23	party	party	ADJ
ftr-432	626	24	case	case	NOUN
ftr-432	626	25	involving	involve	VERB
ftr-432	626	26	numerous	numerous	ADJ
ftr-432	626	27	layers.y14	layers.y14	NOUN
ftr-432	626	28	the	the	DET
ftr-432	626	29	butchers	butcher	NOUN
ftr-432	626	30	owned	own	VERB
ftr-432	626	31	land	land	NOUN
ftr-432	626	32	in	in	ADP
ftr-432	626	33	michigan	michigan	PROPN
ftr-432	626	34	as	as	ADP
ftr-432	626	35	tenants	tenant	NOUN
ftr-432	626	36	by	by	ADP
ftr-432	626	37	the	the	DET
ftr-432	626	38	entireties	entirety	NOUN
ftr-432	626	39	.	.	PUNCT
ftr-432	627	1	however	however	ADV
ftr-432	627	2	,	,	PUNCT
ftr-432	627	3	they	they	PRON
ftr-432	627	4	falsely	falsely	ADV
ftr-432	627	5	represented	represent	VERB
ftr-432	627	6	that	that	SCONJ
ftr-432	627	7	the	the	DET
ftr-432	627	8	land	land	NOUN
ftr-432	627	9	was	be	AUX
ftr-432	627	10	owned	own	VERB
ftr-432	627	11	by	by	ADP
ftr-432	627	12	corporations	corporation	NOUN
ftr-432	627	13	they	they	PRON
ftr-432	627	14	controlled	control	VERB
ftr-432	627	15	.	.	PUNCT
ftr-432	628	1	from	from	ADP
ftr-432	628	2	1981	1981	NUM
ftr-432	628	3	to	to	ADP
ftr-432	628	4	1985	1985	NUM
ftr-432	628	5	,	,	PUNCT
ftr-432	628	6	the	the	DET
ftr-432	628	7	corporations	corporation	NOUN
ftr-432	628	8	sold	sell	VERB
ftr-432	628	9	pieces	piece	NOUN
ftr-432	628	10	of	of	ADP
ftr-432	628	11	the	the	DET
ftr-432	628	12	land	land	NOUN
ftr-432	628	13	and	and	CCONJ
ftr-432	628	14	condominiums	condominium	NOUN
ftr-432	628	15	developed	develop	VERB
ftr-432	628	16	on	on	ADP
ftr-432	628	17	them	they	PRON
ftr-432	628	18	to	to	ADP
ftr-432	628	19	a	a	DET
ftr-432	628	20	number	number	NOUN
ftr-432	628	21	of	of	ADP
ftr-432	628	22	unrelated	unrelated	ADJ
ftr-432	628	23	buyers	buyer	NOUN
ftr-432	628	24	.	.	PUNCT
ftr-432	629	1	in	in	ADP
ftr-432	629	2	1988	1988	NUM
ftr-432	629	3	,	,	PUNCT
ftr-432	629	4	the	the	DET
ftr-432	629	5	irs	irs	PROPN
ftr-432	629	6	made	make	VERB
ftr-432	629	7	assessments	assessment	NOUN
ftr-432	629	8	against	against	ADP
ftr-432	629	9	the	the	DET
ftr-432	629	10	butchers	butcher	NOUN
ftr-432	629	11	for	for	ADP
ftr-432	629	12	unpaid	unpaid	ADJ
ftr-432	629	13	income	income	NOUN
ftr-432	629	14	taxes	taxis	NOUN
ftr-432	629	15	for	for	ADP
ftr-432	629	16	the	the	DET
ftr-432	629	17	1986	1986	NUM
ftr-432	629	18	tax	tax	NOUN
ftr-432	629	19	year	year	NOUN
ftr-432	629	20	and	and	CCONJ
ftr-432	629	21	the	the	DET
ftr-432	629	22	irs	irs	PROPN
ftr-432	629	23	filed	file	VERB
ftr-432	629	24	notices	notice	NOUN
ftr-432	629	25	of	of	ADP
ftr-432	629	26	tax	tax	NOUN
ftr-432	629	27	lien	lien	NOUN
ftr-432	629	28	against	against	ADP
ftr-432	629	29	the	the	DET
ftr-432	629	30	butchers	butcher	NOUN
ftr-432	629	31	'	'	PART
ftr-432	629	32	property	property	NOUN
ftr-432	629	33	,	,	PUNCT
ftr-432	629	34	including	include	VERB
ftr-432	629	35	the	the	DET
ftr-432	629	36	land	land	NOUN
ftr-432	629	37	.	.	PUNCT
ftr-432	630	1	in	in	ADP
ftr-432	630	2	1991	1991	NUM
ftr-432	630	3	,	,	PUNCT
ftr-432	630	4	the	the	DET
ftr-432	630	5	butchers	butcher	NOUN
ftr-432	630	6	asserted	assert	VERB
ftr-432	630	7	ownership	ownership	NOUN
ftr-432	630	8	of	of	ADP
ftr-432	630	9	the	the	DET
ftr-432	630	10	land	land	NOUN
ftr-432	630	11	,	,	PUNCT
ftr-432	630	12	stating	state	VERB
ftr-432	630	13	correctly	correctly	ADV
ftr-432	630	14	that	that	SCONJ
ftr-432	630	15	the	the	DET
ftr-432	630	16	corporations	corporation	NOUN
ftr-432	630	17	had	have	AUX
ftr-432	630	18	not	not	PART
ftr-432	630	19	owned	own	VERB
ftr-432	630	20	it	it	PRON
ftr-432	630	21	,	,	PUNCT
ftr-432	630	22	and	and	CCONJ
ftr-432	630	23	therefore	therefore	ADV
ftr-432	630	24	the	the	DET
ftr-432	630	25	1981	1981	NUM
ftr-432	630	26	through	through	ADP
ftr-432	630	27	1985	1985	NUM
ftr-432	630	28	sales	sale	NOUN
ftr-432	630	29	were	be	AUX
ftr-432	630	30	void	void	ADJ
ftr-432	630	31	.	.	PUNCT
ftr-432	631	1	litigation	litigation	NOUN
ftr-432	631	2	proceeded	proceed	VERB
ftr-432	631	3	in	in	ADP
ftr-432	631	4	several	several	ADJ
ftr-432	631	5	courts	court	NOUN
ftr-432	631	6	.	.	PUNCT
ftr-432	632	1	in	in	ADP
ftr-432	632	2	1998	1998	NUM
ftr-432	632	3	,	,	PUNCT
ftr-432	632	4	a	a	DET
ftr-432	632	5	federal	federal	ADJ
ftr-432	632	6	district	district	NOUN
ftr-432	632	7	court	court	NOUN
ftr-432	632	8	in	in	ADP
ftr-432	632	9	michigan	michigan	PROPN
ftr-432	632	10	imposed	impose	VERB
ftr-432	632	11	a	a	DET
ftr-432	632	12	constructive	constructive	ADJ
ftr-432	632	13	trust	trust	NOUN
ftr-432	632	14	on	on	ADP
ftr-432	632	15	the	the	DET
ftr-432	632	16	property	property	NOUN
ftr-432	632	17	.	.	PUNCT
ftr-432	633	1	on	on	ADP
ftr-432	633	2	account	account	NOUN
ftr-432	633	3	of	of	ADP
ftr-432	633	4	their	their	PRON
ftr-432	633	5	fraudulent	fraudulent	ADJ
ftr-432	633	6	representations	representation	NOUN
ftr-432	633	7	,	,	PUNCT
ftr-432	633	8	the	the	DET
ftr-432	633	9	court	court	NOUN
ftr-432	633	10	ruled	rule	VERB
ftr-432	633	11	that	that	SCONJ
ftr-432	633	12	the	the	DET
ftr-432	633	13	butchers	butcher	NOUN
ftr-432	633	14	held	hold	VERB
ftr-432	633	15	the	the	DET
ftr-432	633	16	property	property	NOUN
ftr-432	633	17	in	in	ADP
ftr-432	633	18	constructive	constructive	ADJ
ftr-432	633	19	trust	trust	NOUN
ftr-432	633	20	for	for	ADP
ftr-432	633	21	the	the	DET
ftr-432	633	22	buyers	buyer	NOUN
ftr-432	633	23	.	.	PUNCT
ftr-432	634	1	the	the	DET
ftr-432	634	2	court	court	NOUN
ftr-432	634	3	also	also	ADV
ftr-432	634	4	ruled	rule	VERB
ftr-432	634	5	that	that	SCONJ
ftr-432	634	6	the	the	DET
ftr-432	634	7	constructive	constructive	PROPN
ftr-432	634	8	trust	trust	NOUN
ftr-432	634	9	related	relate	VERB
ftr-432	634	10	back	back	ADV
ftr-432	634	11	to	to	ADP
ftr-432	634	12	before	before	ADP
ftr-432	634	13	1981	1981	NUM
ftr-432	634	14	,	,	PUNCT
ftr-432	634	15	and	and	CCONJ
ftr-432	634	16	therefore	therefore	ADV
ftr-432	634	17	the	the	DET
ftr-432	634	18	1988	1988	NUM
ftr-432	634	19	federal	federal	ADJ
ftr-432	634	20	tax	tax	NOUN
ftr-432	634	21	lien	lien	NOUN
ftr-432	634	22	was	be	AUX
ftr-432	634	23	subordinate	subordinate	ADJ
ftr-432	634	24	to	to	ADP
ftr-432	634	25	the	the	DET
ftr-432	634	26	buyers	buyer	NOUN
ftr-432	634	27	'	'	PART
ftr-432	634	28	interests	interest	NOUN
ftr-432	634	29	in	in	ADP
ftr-432	634	30	the	the	DET
ftr-432	634	31	property	property	NOUN
ftr-432	634	32	and	and	CCONJ
ftr-432	634	33	so	so	ADV
ftr-432	634	34	was	be	AUX
ftr-432	634	35	ineffective	ineffective	ADJ
ftr-432	634	36	against	against	ADP
ftr-432	634	37	them	they	PRON
ftr-432	634	38	.	.	PUNCT
ftr-432	635	1	on	on	ADP
ftr-432	635	2	appeal	appeal	NOUN
ftr-432	635	3	,	,	PUNCT
ftr-432	635	4	the	the	DET
ftr-432	635	5	sixth	sixth	ADJ
ftr-432	635	6	circuit	circuit	NOUN
ftr-432	635	7	affirmed	affirm	VERB
ftr-432	635	8	the	the	DET
ftr-432	635	9	imposition	imposition	NOUN
ftr-432	635	10	of	of	ADP
ftr-432	635	11	the	the	DET
ftr-432	635	12	constructive	constructive	ADJ
ftr-432	635	13	trust	trust	NOUN
ftr-432	635	14	but	but	CCONJ
ftr-432	635	15	,	,	PUNCT
ftr-432	635	16	relying	rely	VERB
ftr-432	635	17	on	on	ADP
ftr-432	635	18	drye	drye	PROPN
ftr-432	635	19	and	and	CCONJ
ftr-432	635	20	other	other	ADJ
ftr-432	635	21	cases	case	NOUN
ftr-432	635	22	,	,	PUNCT
ftr-432	635	23	held	hold	VERB
ftr-432	635	24	that	that	SCONJ
ftr-432	635	25	the	the	DET
ftr-432	635	26	tax	tax	NOUN
ftr-432	635	27	lien	lien	NOUN
ftr-432	635	28	was	be	AUX
ftr-432	635	29	superior	superior	ADJ
ftr-432	635	30	to	to	ADP
ftr-432	635	31	the	the	DET
ftr-432	635	32	constructive	constructive	PROPN
ftr-432	635	33	trust	trust	PROPN
ftr-432	635	34	.	.	PUNCT
ftr-432	636	1	the	the	DET
ftr-432	636	2	circuit	circuit	NOUN
ftr-432	636	3	court	court	NOUN
ftr-432	636	4	was	be	AUX
ftr-432	636	5	right	right	ADJ
ftr-432	636	6	,	,	PUNCT
ftr-432	636	7	and	and	CCONJ
ftr-432	636	8	the	the	DET
ftr-432	636	9	district	district	NOUN
ftr-432	636	10	court	court	NOUN
ftr-432	636	11	was	be	AUX
ftr-432	636	12	wrong	wrong	ADJ
ftr-432	636	13	.	.	PUNCT
ftr-432	637	1	this	this	PRON
ftr-432	637	2	can	can	AUX
ftr-432	637	3	be	be	AUX
ftr-432	637	4	understood	understand	VERB
ftr-432	637	5	through	through	ADP
ftr-432	637	6	the	the	DET
ftr-432	637	7	following	follow	VERB
ftr-432	637	8	steps	step	NOUN
ftr-432	637	9	:	:	PUNCT
ftr-432	637	10	(	(	PUNCT
ftr-432	637	11	1	1	X
ftr-432	637	12	)	)	PUNCT
ftr-432	637	13	the	the	DET
ftr-432	637	14	federal	federal	ADJ
ftr-432	637	15	tax	tax	NOUN
ftr-432	637	16	lien	lien	NOUN
ftr-432	637	17	attached	attach	VERB
ftr-432	637	18	to	to	ADP
ftr-432	637	19	the	the	DET
ftr-432	637	20	land	land	NOUN
ftr-432	637	21	at	at	ADP
ftr-432	637	22	issue	issue	NOUN
ftr-432	637	23	in	in	ADP
ftr-432	637	24	blachy	blachy	NOUN
ftr-432	637	25	.	.	PUNCT
ftr-432	638	1	the	the	DET
ftr-432	638	2	irs	irs	PROPN
ftr-432	638	3	made	make	VERB
ftr-432	638	4	assessment	assessment	NOUN
ftr-432	638	5	against	against	ADP
ftr-432	638	6	the	the	DET
ftr-432	638	7	butchers	butcher	NOUN
ftr-432	638	8	,	,	PUNCT
ftr-432	638	9	and	and	CCONJ
ftr-432	638	10	the	the	DET
ftr-432	638	11	butchers	butcher	NOUN
ftr-432	638	12	failed	fail	VERB
ftr-432	638	13	to	to	PART
ftr-432	638	14	pay	pay	VERB
ftr-432	638	15	after	after	ADP
ftr-432	638	16	notice	notice	NOUN
ftr-432	638	17	and	and	CCONJ
ftr-432	638	18	demand	demand	NOUN
ftr-432	638	19	.	.	PUNCT
ftr-432	639	1	that	that	PRON
ftr-432	639	2	means	mean	VERB
ftr-432	639	3	a	a	DET
ftr-432	639	4	federal	federal	ADJ
ftr-432	639	5	tax	tax	NOUN
ftr-432	639	6	lien	lien	NOUN
ftr-432	639	7	arose	arise	VERB
ftr-432	639	8	.	.	PUNCT
ftr-432	640	1	125	125	NUM
ftr-432	640	2	that	that	PRON
ftr-432	640	3	lien	lien	NOUN
ftr-432	640	4	attached	attach	VERB
ftr-432	640	5	to	to	ADP
ftr-432	640	6	all	all	DET
ftr-432	640	7	the	the	DET
ftr-432	640	8	butchers	butcher	NOUN
ftr-432	640	9	'	'	PART
ftr-432	640	10	"	"	PUNCT
ftr-432	640	11	property	property	NOUN
ftr-432	640	12	and	and	CCONJ
ftr-432	640	13	rights	right	NOUN
ftr-432	640	14	to	to	ADP
ftr-432	640	15	property	property	NOUN
ftr-432	640	16	,	,	PUNCT
ftr-432	640	17	126	126	NUM
ftr-432	640	18	thus	thus	ADV
ftr-432	640	19	to	to	ADP
ftr-432	640	20	their	their	PRON
ftr-432	640	21	land	land	NOUN
ftr-432	640	22	.	.	PUNCT
ftr-432	641	1	(	(	PUNCT
ftr-432	641	2	2	2	X
ftr-432	641	3	)	)	PUNCT
ftr-432	641	4	the	the	DET
ftr-432	641	5	claim	claim	NOUN
ftr-432	641	6	competing	compete	VERB
ftr-432	641	7	with	with	ADP
ftr-432	641	8	the	the	DET
ftr-432	641	9	federal	federal	ADJ
ftr-432	641	10	tax	tax	NOUN
ftr-432	641	11	lien	lien	NOUN
ftr-432	641	12	was	be	AUX
ftr-432	641	13	the	the	DET
ftr-432	641	14	constructive	constructive	ADJ
ftr-432	641	15	trust	trust	NOUN
ftr-432	641	16	imposed	impose	VERB
ftr-432	641	17	by	by	ADP
ftr-432	641	18	the	the	DET
ftr-432	641	19	district	district	NOUN
ftr-432	641	20	court	court	NOUN
ftr-432	641	21	in	in	ADP
ftr-432	641	22	favor	favor	NOUN
ftr-432	641	23	of	of	ADP
ftr-432	641	24	the	the	DET
ftr-432	641	25	buyers	buyer	NOUN
ftr-432	641	26	.	.	PUNCT
ftr-432	642	1	the	the	DET
ftr-432	642	2	priority	priority	NOUN
ftr-432	642	3	of	of	ADP
ftr-432	642	4	competing	compete	VERB
ftr-432	642	5	claims	claim	NOUN
ftr-432	642	6	is	be	AUX
ftr-432	642	7	a	a	DET
ftr-432	642	8	post	post	ADJ
ftr-432	642	9	-	-	ADJ
ftr-432	642	10	lien	lien	ADJ
ftr-432	642	11	attachment	attachment	NOUN
ftr-432	642	12	issue	issue	NOUN
ftr-432	642	13	,	,	PUNCT
ftr-432	642	14	a	a	DET
ftr-432	642	15	stage	stage	NOUN
ftr-432	642	16	three	three	NUM
ftr-432	642	17	issue	issue	NOUN
ftr-432	642	18	.	.	PUNCT
ftr-432	643	1	as	as	SCONJ
ftr-432	643	2	we	we	PRON
ftr-432	643	3	have	have	AUX
ftr-432	643	4	seen	see	VERB
ftr-432	643	5	,	,	PUNCT
ftr-432	643	6	stage	stage	NOUN
ftr-432	643	7	three	three	NUM
ftr-432	643	8	is	be	AUX
ftr-432	643	9	entirely	entirely	ADV
ftr-432	643	10	a	a	DET
ftr-432	643	11	function	function	NOUN
ftr-432	643	12	of	of	ADP
ftr-432	643	13	federal	federal	ADJ
ftr-432	643	14	law	law	NOUN
ftr-432	643	15	;	;	PUNCT
ftr-432	643	16	state	state	NOUN
ftr-432	643	17	law	law	NOUN
ftr-432	643	18	is	be	AUX
ftr-432	643	19	inapposite	inapposite	ADJ
ftr-432	643	20	at	at	ADP
ftr-432	643	21	stage	stage	NOUN
ftr-432	643	22	three.127	three.127	ADP
ftr-432	643	23	123	123	NUM
ftr-432	643	24	.	.	PUNCT
ftr-432	644	1	221	221	NUM
ftr-432	644	2	f.3d	f.3d	NUM
ftr-432	644	3	896	896	NUM
ftr-432	644	4	(	(	PUNCT
ftr-432	644	5	6th	6th	ADJ
ftr-432	644	6	cir	cir	NOUN
ftr-432	644	7	.	.	PROPN
ftr-432	644	8	2000	2000	NUM
ftr-432	644	9	)	)	PUNCT
ftr-432	644	10	,	,	PUNCT
ftr-432	644	11	cert	cert	PROPN
ftr-432	644	12	.	.	PUNCT
ftr-432	645	1	denied	deny	VERB
ftr-432	645	2	,	,	PUNCT
ftr-432	645	3	121	121	NUM
ftr-432	645	4	s.	s.	PROPN
ftr-432	645	5	ct	ct	PROPN
ftr-432	645	6	.	.	PROPN
ftr-432	645	7	1653	1653	NUM
ftr-432	645	8	(	(	PUNCT
ftr-432	645	9	2001	2001	NUM
ftr-432	645	10	)	)	PUNCT
ftr-432	645	11	.	.	PUNCT
ftr-432	646	1	124	124	NUM
ftr-432	646	2	.	.	PUNCT
ftr-432	647	1	the	the	DET
ftr-432	647	2	first	first	ADJ
ftr-432	647	3	paragraph	paragraph	NOUN
ftr-432	647	4	of	of	ADP
ftr-432	647	5	the	the	DET
ftr-432	647	6	opinion	opinion	NOUN
ftr-432	647	7	is	be	AUX
ftr-432	647	8	a	a	DET
ftr-432	647	9	cry	cry	VERB
ftr-432	647	10	-	-	PUNCT
ftr-432	647	11	from	from	ADP
ftr-432	647	12	-	-	PUNCT
ftr-432	647	13	the	the	DET
ftr-432	647	14	-	-	PUNCT
ftr-432	647	15	judicial	judicial	ADJ
ftr-432	647	16	-	-	PUNCT
ftr-432	647	17	heart	heart	NOUN
ftr-432	647	18	:	:	PUNCT
ftr-432	647	19	"	"	PUNCT
ftr-432	647	20	even	even	ADV
ftr-432	647	21	a	a	DET
ftr-432	647	22	diabolical	diabolical	ADJ
ftr-432	647	23	bar	bar	NOUN
ftr-432	647	24	examiner	examiner	NOUN
ftr-432	647	25	would	would	AUX
ftr-432	647	26	be	be	AUX
ftr-432	647	27	reluctant	reluctant	ADJ
ftr-432	647	28	to	to	PART
ftr-432	647	29	impose	impose	VERB
ftr-432	647	30	this	this	DET
ftr-432	647	31	case	case	NOUN
ftr-432	647	32	's	's	PART
ftr-432	647	33	complex	complex	ADJ
ftr-432	647	34	mixture	mixture	NOUN
ftr-432	647	35	of	of	ADP
ftr-432	647	36	subject	subject	ADJ
ftr-432	647	37	matter	matter	NOUN
ftr-432	647	38	jurisdiction	jurisdiction	NOUN
ftr-432	647	39	,	,	PUNCT
ftr-432	647	40	fraud	fraud	NOUN
ftr-432	647	41	,	,	PUNCT
ftr-432	647	42	real	real	ADJ
ftr-432	647	43	estate	estate	NOUN
ftr-432	647	44	,	,	PUNCT
ftr-432	647	45	marital	marital	ADJ
ftr-432	647	46	property	property	NOUN
ftr-432	647	47	,	,	PUNCT
ftr-432	647	48	bankruptcy	bankruptcy	NOUN
ftr-432	647	49	,	,	PUNCT
ftr-432	647	50	tax	tax	NOUN
ftr-432	647	51	liens	lien	NOUN
ftr-432	647	52	,	,	PUNCT
ftr-432	647	53	contributory	contributory	NOUN
ftr-432	647	54	negligence	negligence	NOUN
ftr-432	647	55	,	,	PUNCT
ftr-432	647	56	equitable	equitable	ADJ
ftr-432	647	57	remedies	remedy	NOUN
ftr-432	647	58	,	,	PUNCT
ftr-432	647	59	and	and	CCONJ
ftr-432	647	60	civil	civil	ADJ
ftr-432	647	61	procedure	procedure	NOUN
ftr-432	647	62	uponhapless	uponhapless	ADJ
ftr-432	647	63	law	law	NOUN
ftr-432	647	64	school	school	NOUN
ftr-432	647	65	graduates	graduate	NOUN
ftr-432	647	66	.	.	PUNCT
ftr-432	648	1	because	because	SCONJ
ftr-432	648	2	reality	reality	NOUN
ftr-432	648	3	often	often	ADV
ftr-432	648	4	marches	march	VERB
ftr-432	648	5	in	in	ADP
ftr-432	648	6	where	where	SCONJ
ftr-432	648	7	creators	creator	NOUN
ftr-432	648	8	of	of	ADP
ftr-432	648	9	hypotheticals	hypothetical	NOUN
ftr-432	648	10	fear	fear	VERB
ftr-432	648	11	to	to	PART
ftr-432	648	12	tread	tread	VERB
ftr-432	648	13	,	,	PUNCT
ftr-432	648	14	however	however	ADV
ftr-432	648	15	,	,	PUNCT
ftr-432	648	16	we	we	PRON
ftr-432	648	17	are	be	AUX
ftr-432	648	18	the	the	DET
ftr-432	648	19	'	'	PUNCT
ftr-432	648	20	hapless	hapless	ADJ
ftr-432	648	21	'	'	PUNCT
ftr-432	648	22	appellate	appellate	ADJ
ftr-432	648	23	court	court	NOUN
ftr-432	648	24	judges	judge	NOUN
ftr-432	648	25	obliged	oblige	VERB
ftr-432	648	26	to	to	PART
ftr-432	648	27	struggle	struggle	VERB
ftr-432	648	28	with	with	ADP
ftr-432	648	29	this	this	DET
ftr-432	648	30	twisted	twisted	ADJ
ftr-432	648	31	tale	tale	NOUN
ftr-432	648	32	of	of	ADP
ftr-432	648	33	true	true	ADJ
ftr-432	648	34	-	-	PUNCT
ftr-432	648	35	life	life	NOUN
ftr-432	648	36	conflict	conflict	NOUN
ftr-432	648	37	.	.	PUNCT
ftr-432	648	38	"	"	PUNCT
ftr-432	649	1	i	i	PRON
ftr-432	649	2	d.	d.	PROPN
ftr-432	649	3	at	at	ADP
ftr-432	649	4	900	900	NUM
ftr-432	649	5	(	(	PUNCT
ftr-432	649	6	emphasis	emphasis	NOUN
ftr-432	649	7	in	in	ADP
ftr-432	649	8	original	original	ADJ
ftr-432	649	9	)	)	PUNCT
ftr-432	649	10	.	.	PUNCT
ftr-432	650	1	125	125	NUM
ftr-432	650	2	.	.	PUNCT
ftr-432	650	3	irc	irc	PROPN
ftr-432	650	4	§	§	PROPN
ftr-432	650	5	§	§	PROPN
ftr-432	650	6	6321	6321	NUM
ftr-432	650	7	&	&	CCONJ
ftr-432	650	8	6322	6322	NUM
ftr-432	650	9	.	.	PUNCT
ftr-432	651	1	126	126	NUM
ftr-432	651	2	.	.	PUNCT
ftr-432	651	3	irc	irc	PROPN
ftr-432	651	4	§	§	PROPN
ftr-432	651	5	6321	6321	NUM
ftr-432	651	6	.	.	PUNCT
ftr-432	652	1	127	127	NUM
ftr-432	652	2	.	.	PUNCT
ftr-432	653	1	see	see	VERB
ftr-432	653	2	,	,	PUNCT
ftr-432	653	3	e.g.	e.g.	ADV
ftr-432	653	4	,	,	PUNCT
ftr-432	653	5	united	united	PROPN
ftr-432	653	6	states	states	PROPN
ftr-432	653	7	v.	v.	ADP
ftr-432	653	8	dishman	dishman	PROPN
ftr-432	653	9	indep	indep	NOUN
ftr-432	653	10	.	.	PUNCT
ftr-432	654	1	oil	oil	NOUN
ftr-432	654	2	,	,	PUNCT
ftr-432	654	3	inc	inc	PROPN
ftr-432	654	4	.	.	PROPN
ftr-432	654	5	,	,	PUNCT
ftr-432	654	6	46	46	NUM
ftr-432	654	7	f.3d	f.3d	NUM
ftr-432	654	8	523	523	NUM
ftr-432	654	9	,	,	PUNCT
ftr-432	654	10	526	526	NUM
ftr-432	654	11	(	(	PUNCT
ftr-432	654	12	6th	6th	ADJ
ftr-432	654	13	cir	cir	NOUN
ftr-432	654	14	.	.	PROPN
ftr-432	654	15	1995	1995	NUM
ftr-432	654	16	)	)	PUNCT
ftr-432	654	17	(	(	PUNCT
ftr-432	654	18	"	"	PUNCT
ftr-432	654	19	it	it	PRON
ftr-432	654	20	is	be	AUX
ftr-432	654	21	undisputed	undisputed	ADJ
ftr-432	654	22	that	that	SCONJ
ftr-432	654	23	when	when	SCONJ
ftr-432	654	24	a	a	DET
ftr-432	654	25	federal	federal	ADJ
ftr-432	654	26	[	[	X
ftr-432	654	27	tax	tax	NOUN
ftr-432	654	28	]	]	X
ftr-432	654	29	lien	lien	NOUN
ftr-432	654	30	is	be	AUX
ftr-432	654	31	involved	involve	VERB
ftr-432	654	32	,	,	PUNCT
ftr-432	654	33	the	the	DET
ftr-432	654	34	relative	relative	ADJ
ftr-432	654	35	priority	priority	NOUN
ftr-432	654	36	between	between	ADP
ftr-432	654	37	competing	compete	VERB
ftr-432	654	38	liens	lien	NOUN
ftr-432	654	39	is	be	AUX
ftr-432	654	40	a	a	DET
ftr-432	654	41	question	question	NOUN
ftr-432	654	42	of	of	ADP
ftr-432	654	43	federal	federal	ADJ
ftr-432	654	44	law	law	NOUN
ftr-432	654	45	.	.	PUNCT
ftr-432	654	46	"	"	PUNCT
ftr-432	654	47	)	)	PUNCT
ftr-432	654	48	.	.	PUNCT
ftr-432	655	1	[	[	X
ftr-432	655	2	vol	vol	NOUN
ftr-432	655	3	5:6	5:6	NUM
ftr-432	655	4	the	the	DET
ftr-432	655	5	good	good	NOUN
ftr-432	655	6	,	,	PUNCT
ftr-432	655	7	the	the	DET
ftr-432	655	8	bad	bad	ADJ
ftr-432	655	9	,	,	PUNCT
ftr-432	655	10	and	and	CCONJ
ftr-432	655	11	the	the	DET
ftr-432	655	12	ugly	ugly	ADJ
ftr-432	655	13	(	(	PUNCT
ftr-432	655	14	3	3	NUM
ftr-432	655	15	)	)	PUNCT
ftr-432	655	16	under	under	ADP
ftr-432	655	17	federal	federal	ADJ
ftr-432	655	18	law	law	NOUN
ftr-432	655	19	,	,	PUNCT
ftr-432	655	20	the	the	DET
ftr-432	655	21	basic	basic	ADJ
ftr-432	655	22	rule	rule	NOUN
ftr-432	655	23	12	12	NUM
ftr-432	655	24	1	1	NUM
ftr-432	655	25	for	for	ADP
ftr-432	655	26	determining	determine	VERB
ftr-432	655	27	the	the	DET
ftr-432	655	28	priority	priority	NOUN
ftr-432	655	29	of	of	ADP
ftr-432	655	30	the	the	DET
ftr-432	655	31	tax	tax	NOUN
ftr-432	655	32	lien	lien	NOUN
ftr-432	655	33	relative	relative	ADJ
ftr-432	655	34	to	to	ADP
ftr-432	655	35	competing	compete	VERB
ftr-432	655	36	liens	lien	NOUN
ftr-432	655	37	and	and	CCONJ
ftr-432	655	38	interests	interest	NOUN
ftr-432	655	39	is	be	AUX
ftr-432	655	40	"	"	PUNCT
ftr-432	655	41	that	that	SCONJ
ftr-432	655	42	the	the	DET
ftr-432	655	43	first	first	ADJ
ftr-432	655	44	in	in	ADP
ftr-432	655	45	time	time	NOUN
ftr-432	655	46	is	be	AUX
ftr-432	655	47	the	the	DET
ftr-432	655	48	first	first	ADJ
ftr-432	655	49	in	in	ADP
ftr-432	655	50	right	right	NOUN
ftr-432	655	51	.	.	PUNCT
ftr-432	656	1	129	129	NUM
ftr-432	656	2	the	the	DET
ftr-432	656	3	tax	tax	NOUN
ftr-432	656	4	lien	lien	NOUN
ftr-432	656	5	against	against	ADP
ftr-432	656	6	the	the	DET
ftr-432	656	7	butchers	butcher	NOUN
ftr-432	656	8	arose	arise	VERB
ftr-432	656	9	in	in	ADP
ftr-432	656	10	1988	1988	NUM
ftr-432	656	11	,	,	PUNCT
ftr-432	656	12	when	when	SCONJ
ftr-432	656	13	the	the	DET
ftr-432	656	14	assessment	assessment	NOUN
ftr-432	656	15	was	be	AUX
ftr-432	656	16	made.13	made.13	PRON
ftr-432	656	17	that	that	SCONJ
ftr-432	656	18	date	date	NOUN
ftr-432	656	19	must	must	AUX
ftr-432	656	20	be	be	AUX
ftr-432	656	21	compared	compare	VERB
ftr-432	656	22	to	to	ADP
ftr-432	656	23	the	the	DET
ftr-432	656	24	date	date	NOUN
ftr-432	656	25	the	the	DET
ftr-432	656	26	constructive	constructive	ADJ
ftr-432	656	27	trust	trust	NOUN
ftr-432	656	28	became	become	VERB
ftr-432	656	29	choate	choate	PROPN
ftr-432	656	30	.	.	PUNCT
ftr-432	657	1	(	(	PUNCT
ftr-432	657	2	4	4	X
ftr-432	657	3	)	)	PUNCT
ftr-432	657	4	a	a	DET
ftr-432	657	5	constructive	constructive	ADJ
ftr-432	657	6	trust	trust	NOUN
ftr-432	657	7	is	be	AUX
ftr-432	657	8	a	a	DET
ftr-432	657	9	remedy	remedy	NOUN
ftr-432	657	10	.	.	PUNCT
ftr-432	658	1	thus	thus	ADV
ftr-432	658	2	,	,	PUNCT
ftr-432	658	3	it	it	PRON
ftr-432	658	4	does	do	AUX
ftr-432	658	5	not	not	PART
ftr-432	658	6	arise	arise	VERB
ftr-432	658	7	until	until	SCONJ
ftr-432	658	8	a	a	DET
ftr-432	658	9	judicial	judicial	ADJ
ftr-432	658	10	decision	decision	NOUN
ftr-432	658	11	imposing	impose	VERB
ftr-432	658	12	the	the	DET
ftr-432	658	13	trust	trust	NOUN
ftr-432	658	14	is	be	AUX
ftr-432	658	15	obtained.131	obtained.131	PROPN
ftr-432	658	16	the	the	DET
ftr-432	658	17	constructive	constructive	ADJ
ftr-432	658	18	trust	trust	NOUN
ftr-432	658	19	against	against	ADP
ftr-432	658	20	the	the	DET
ftr-432	658	21	butchers	butcher	NOUN
ftr-432	658	22	arose	arise	VERB
ftr-432	658	23	in	in	ADP
ftr-432	658	24	1998	1998	NUM
ftr-432	658	25	when	when	SCONJ
ftr-432	658	26	it	it	PRON
ftr-432	658	27	was	be	AUX
ftr-432	658	28	imposed	impose	VERB
ftr-432	658	29	by	by	ADP
ftr-432	658	30	the	the	DET
ftr-432	658	31	district	district	NOUN
ftr-432	658	32	court	court	NOUN
ftr-432	658	33	.	.	PUNCT
ftr-432	659	1	since	since	SCONJ
ftr-432	659	2	this	this	PRON
ftr-432	659	3	is	be	AUX
ftr-432	659	4	after	after	ADP
ftr-432	659	5	the	the	DET
ftr-432	659	6	1988	1988	NUM
ftr-432	659	7	tax	tax	NOUN
ftr-432	659	8	lien	lien	NOUN
ftr-432	659	9	date	date	NOUN
ftr-432	659	10	,	,	PUNCT
ftr-432	659	11	the	the	DET
ftr-432	659	12	tax	tax	NOUN
ftr-432	659	13	lien	lien	NOUN
ftr-432	659	14	would	would	AUX
ftr-432	659	15	have	have	VERB
ftr-432	659	16	priority	priority	NOUN
ftr-432	659	17	over	over	ADP
ftr-432	659	18	the	the	DET
ftr-432	659	19	constructive	constructive	ADJ
ftr-432	659	20	trust	trust	NOUN
ftr-432	659	21	under	under	ADP
ftr-432	659	22	the	the	DET
ftr-432	659	23	general	general	ADJ
ftr-432	659	24	priority	priority	NOUN
ftr-432	659	25	rule	rule	NOUN
ftr-432	659	26	.	.	PUNCT
ftr-432	660	1	(	(	PUNCT
ftr-432	660	2	5	5	X
ftr-432	660	3	)	)	PUNCT
ftr-432	660	4	the	the	DET
ftr-432	660	5	constructive	constructive	ADJ
ftr-432	660	6	trust	trust	NOUN
ftr-432	660	7	would	would	AUX
ftr-432	660	8	have	have	VERB
ftr-432	660	9	priority	priority	NOUN
ftr-432	660	10	over	over	ADP
ftr-432	660	11	the	the	DET
ftr-432	660	12	lien	lien	NOUN
ftr-432	660	13	if	if	SCONJ
ftr-432	660	14	it	it	PRON
ftr-432	660	15	related	relate	VERB
ftr-432	660	16	back	back	ADV
ftr-432	660	17	before	before	ADP
ftr-432	660	18	the	the	DET
ftr-432	660	19	1988	1988	NUM
ftr-432	660	20	assessment	assessment	NOUN
ftr-432	660	21	date	date	NOUN
ftr-432	660	22	.	.	PUNCT
ftr-432	661	1	under	under	ADP
ftr-432	661	2	the	the	DET
ftr-432	661	3	applicable	applicable	ADJ
ftr-432	661	4	state	state	NOUN
ftr-432	661	5	law	law	NOUN
ftr-432	661	6	,	,	PUNCT
ftr-432	661	7	it	it	PRON
ftr-432	661	8	would	would	AUX
ftr-432	661	9	.	.	PUNCT
ftr-432	662	1	however	however	ADV
ftr-432	662	2	,	,	PUNCT
ftr-432	662	3	state	state	NOUN
ftr-432	662	4	law	law	NOUN
ftr-432	662	5	does	do	AUX
ftr-432	662	6	not	not	PART
ftr-432	662	7	control	control	VERB
ftr-432	662	8	stage	stage	NOUN
ftr-432	662	9	three	three	NUM
ftr-432	662	10	,	,	PUNCT
ftr-432	662	11	and	and	CCONJ
ftr-432	662	12	federal	federal	ADJ
ftr-432	662	13	law	law	NOUN
ftr-432	662	14	(	(	PUNCT
ftr-432	662	15	which	which	PRON
ftr-432	662	16	does	do	AUX
ftr-432	662	17	control	control	NOUN
ftr-432	662	18	)	)	PUNCT
ftr-432	662	19	has	have	VERB
ftr-432	662	20	no	no	DET
ftr-432	662	21	comparable	comparable	ADJ
ftr-432	662	22	"	"	PUNCT
ftr-432	662	23	relation	relation	NOUN
ftr-432	662	24	back	back	ADV
ftr-432	662	25	"	"	PUNCT
ftr-432	662	26	rule	rule	NOUN
ftr-432	662	27	for	for	ADP
ftr-432	662	28	constructive	constructive	ADJ
ftr-432	662	29	trusts.132	trusts.132	NOUN
ftr-432	662	30	here	here	ADV
ftr-432	662	31	's	be	AUX
ftr-432	662	32	how	how	SCONJ
ftr-432	662	33	the	the	DET
ftr-432	662	34	blachy	blachy	ADJ
ftr-432	662	35	court	court	NOUN
ftr-432	662	36	put	put	VERB
ftr-432	662	37	it	it	PRON
ftr-432	662	38	:	:	PUNCT
ftr-432	662	39	even	even	ADV
ftr-432	662	40	if	if	SCONJ
ftr-432	662	41	michigan	michigan	PROPN
ftr-432	662	42	law	law	NOUN
ftr-432	662	43	allows	allow	VERB
ftr-432	662	44	the	the	DET
ftr-432	662	45	doctrine	doctrine	NOUN
ftr-432	662	46	of	of	ADP
ftr-432	662	47	"	"	PUNCT
ftr-432	662	48	relation	relation	NOUN
ftr-432	662	49	back	back	ADV
ftr-432	662	50	"	"	PUNCT
ftr-432	662	51	to	to	PART
ftr-432	662	52	give	give	VERB
ftr-432	662	53	the	the	DET
ftr-432	662	54	beneficiary	beneficiary	NOUN
ftr-432	662	55	of	of	ADP
ftr-432	662	56	a	a	DET
ftr-432	662	57	constructive	constructive	ADJ
ftr-432	662	58	trust	trust	NOUN
ftr-432	662	59	priority	priority	NOUN
ftr-432	662	60	over	over	ADP
ftr-432	662	61	private	private	ADJ
ftr-432	662	62	intervening	intervene	VERB
ftr-432	662	63	interests	interest	NOUN
ftr-432	662	64	,	,	PUNCT
ftr-432	662	65	this	this	PRON
ftr-432	662	66	would	would	AUX
ftr-432	662	67	not	not	PART
ftr-432	662	68	be	be	AUX
ftr-432	662	69	determinative	determinative	ADJ
ftr-432	662	70	as	as	ADP
ftr-432	662	71	to	to	ADP
ftr-432	662	72	the	the	DET
ftr-432	662	73	irs	irs	PROPN
ftr-432	662	74	.	.	PUNCT
ftr-432	663	1	federal	federal	ADJ
ftr-432	663	2	law	law	PROPN
ftr-432	663	3	...	...	PUNCT
ftr-432	663	4	makes	make	VERB
ftr-432	663	5	no	no	DET
ftr-432	663	6	provision	provision	NOUN
ftr-432	663	7	for	for	ADP
ftr-432	663	8	the	the	DET
ftr-432	663	9	subordination	subordination	NOUN
ftr-432	663	10	of	of	ADP
ftr-432	663	11	a	a	DET
ftr-432	663	12	tax	tax	NOUN
ftr-432	663	13	lien	lien	NOUN
ftr-432	663	14	through	through	ADP
ftr-432	663	15	the	the	DET
ftr-432	663	16	use	use	NOUN
ftr-432	663	17	of	of	ADP
ftr-432	663	18	the	the	DET
ftr-432	663	19	"	"	PUNCT
ftr-432	663	20	relation	relation	NOUN
ftr-432	663	21	back	back	ADV
ftr-432	663	22	"	"	PUNCT
ftr-432	663	23	doctrine	doctrine	NOUN
ftr-432	663	24	.	.	PUNCT
ftr-432	664	1	133	133	NUM
ftr-432	664	2	the	the	DET
ftr-432	664	3	court	court	NOUN
ftr-432	664	4	cited	cite	VERB
ftr-432	664	5	drye	drye	PROPN
ftr-432	664	6	in	in	ADP
ftr-432	664	7	support	support	NOUN
ftr-432	664	8	.	.	PUNCT
ftr-432	665	1	the	the	DET
ftr-432	665	2	michigan	michigan	PROPN
ftr-432	665	3	"	"	PUNCT
ftr-432	665	4	relation	relation	NOUN
ftr-432	665	5	back	back	ADV
ftr-432	665	6	"	"	PUNCT
ftr-432	665	7	rule	rule	NOUN
ftr-432	665	8	as	as	SCONJ
ftr-432	665	9	to	to	ADP
ftr-432	665	10	constructive	constructive	ADJ
ftr-432	665	11	trusts	trust	NOUN
ftr-432	665	12	should	should	AUX
ftr-432	665	13	be	be	AUX
ftr-432	665	14	no	no	PRON
ftr-432	665	15	more	more	ADV
ftr-432	665	16	effective	effective	ADJ
ftr-432	665	17	against	against	ADP
ftr-432	665	18	the	the	DET
ftr-432	665	19	federal	federal	ADJ
ftr-432	665	20	tax	tax	NOUN
ftr-432	665	21	lien	lien	NOUN
ftr-432	665	22	than	than	SCONJ
ftr-432	665	23	was	be	AUX
ftr-432	665	24	the	the	DET
ftr-432	665	25	arkansas	arkansas	PROPN
ftr-432	665	26	"	"	PUNCT
ftr-432	665	27	relation	relation	NOUN
ftr-432	665	28	back	back	ADV
ftr-432	665	29	"	"	PUNCT
ftr-432	665	30	rule	rule	NOUN
ftr-432	665	31	for	for	ADP
ftr-432	665	32	disclaimed	disclaimed	ADJ
ftr-432	665	33	inheritances.3	inheritances.3	PROPN
ftr-432	665	34	v.	v.	ADP
ftr-432	665	35	tme	tme	PROPN
ftr-432	665	36	bad	bad	ADJ
ftr-432	666	1	but	but	CCONJ
ftr-432	666	2	there	there	PRON
ftr-432	666	3	are	be	VERB
ftr-432	666	4	weeds	weed	NOUN
ftr-432	666	5	as	as	ADV
ftr-432	666	6	well	well	ADV
ftr-432	666	7	as	as	ADP
ftr-432	666	8	flowers	flower	NOUN
ftr-432	666	9	in	in	ADP
ftr-432	666	10	the	the	DET
ftr-432	666	11	post	post	ADJ
ftr-432	666	12	-	-	ADJ
ftr-432	666	13	drye	drye	ADJ
ftr-432	666	14	garden	garden	NOUN
ftr-432	666	15	.	.	PUNCT
ftr-432	667	1	the	the	DET
ftr-432	667	2	most	most	ADV
ftr-432	667	3	redolent	redolent	NOUN
ftr-432	667	4	involve	involve	VERB
ftr-432	667	5	an	an	DET
ftr-432	667	6	old	old	ADJ
ftr-432	667	7	issue	issue	NOUN
ftr-432	667	8	:	:	PUNCT
ftr-432	667	9	the	the	DET
ftr-432	667	10	extent	extent	NOUN
ftr-432	667	11	to	to	PART
ftr-432	667	12	which	which	PRON
ftr-432	667	13	the	the	DET
ftr-432	667	14	federal	federal	ADJ
ftr-432	667	15	tax	tax	NOUN
ftr-432	667	16	lien	lien	NOUN
ftr-432	667	17	attaches	attach	VERB
ftr-432	667	18	to	to	ADP
ftr-432	667	19	tenancy	tenancy	NOUN
ftr-432	667	20	by	by	ADP
ftr-432	667	21	the	the	DET
ftr-432	667	22	entireties	entirety	NOUN
ftr-432	667	23	interests	interest	NOUN
ftr-432	667	24	when	when	SCONJ
ftr-432	667	25	only	only	ADV
ftr-432	667	26	one	one	NUM
ftr-432	667	27	spouse	spouse	NOUN
ftr-432	667	28	owes	owe	VERB
ftr-432	667	29	the	the	DET
ftr-432	667	30	taxes	taxis	NOUN
ftr-432	667	31	in	in	ADP
ftr-432	667	32	question	question	NOUN
ftr-432	667	33	.	.	PUNCT
ftr-432	668	1	after	after	ADP
ftr-432	668	2	providing	provide	VERB
ftr-432	668	3	background	background	NOUN
ftr-432	668	4	on	on	ADP
ftr-432	668	5	the	the	DET
ftr-432	668	6	issue	issue	NOUN
ftr-432	668	7	,	,	PUNCT
ftr-432	668	8	i	i	PRON
ftr-432	668	9	will	will	AUX
ftr-432	668	10	examine	examine	VERB
ftr-432	668	11	two	two	NUM
ftr-432	668	12	post	post	ADJ
ftr-432	668	13	-	-	ADJ
ftr-432	668	14	drye	drye	ADJ
ftr-432	668	15	cases	case	NOUN
ftr-432	668	16	in	in	ADP
ftr-432	668	17	the	the	DET
ftr-432	668	18	area	area	NOUN
ftr-432	668	19	-	-	PUNCT
ftr-432	668	20	one	one	NUM
ftr-432	668	21	bad	bad	ADJ
ftr-432	668	22	,	,	PUNCT
ftr-432	668	23	the	the	DET
ftr-432	668	24	other	other	ADJ
ftr-432	668	25	excusable	excusable	ADJ
ftr-432	668	26	.	.	PUNCT
ftr-432	669	1	128	128	NUM
ftr-432	669	2	.	.	PUNCT
ftr-432	670	1	congress	congress	PROPN
ftr-432	670	2	has	have	AUX
ftr-432	670	3	created	create	VERB
ftr-432	670	4	special	special	ADJ
ftr-432	670	5	rules	rule	NOUN
ftr-432	670	6	as	as	ADP
ftr-432	670	7	to	to	ADP
ftr-432	670	8	priorities	priority	NOUN
ftr-432	670	9	of	of	ADP
ftr-432	670	10	the	the	DET
ftr-432	670	11	tax	tax	NOUN
ftr-432	670	12	lien	lien	NOUN
ftr-432	670	13	against	against	ADP
ftr-432	670	14	certain	certain	ADJ
ftr-432	670	15	classes	class	NOUN
ftr-432	670	16	of	of	ADP
ftr-432	670	17	competing	compete	VERB
ftr-432	670	18	lienholders	lienholder	NOUN
ftr-432	670	19	,	,	PUNCT
ftr-432	670	20	see	see	VERB
ftr-432	670	21	irc	irc	ADV
ftr-432	670	22	§	§	PROPN
ftr-432	670	23	6322	6322	NUM
ftr-432	670	24	,	,	PUNCT
ftr-432	670	25	but	but	CCONJ
ftr-432	670	26	those	those	DET
ftr-432	670	27	special	special	ADJ
ftr-432	670	28	rules	rule	NOUN
ftr-432	670	29	didnot	didnot	AUX
ftr-432	670	30	come	come	VERB
ftr-432	670	31	into	into	ADP
ftr-432	670	32	play	play	NOUN
ftr-432	670	33	in	in	ADP
ftr-432	670	34	blachy	blachy	NOUN
ftr-432	670	35	.	.	PUNCT
ftr-432	671	1	129	129	NUM
ftr-432	671	2	.	.	PUNCT
ftr-432	672	1	e.g.	e.g.	ADV
ftr-432	672	2	,	,	PUNCT
ftr-432	672	3	united	united	PROPN
ftr-432	672	4	statesv	statesv	PROPN
ftr-432	672	5	.	.	PUNCT
ftr-432	673	1	mcdermott	mcdermott	PROPN
ftr-432	673	2	,	,	PUNCT
ftr-432	673	3	507	507	NUM
ftr-432	673	4	u.s	u.s	PROPN
ftr-432	673	5	.	.	PROPN
ftr-432	673	6	447,449	447,449	NUM
ftr-432	673	7	(	(	PUNCT
ftr-432	673	8	1993	1993	NUM
ftr-432	673	9	)	)	PUNCT
ftr-432	673	10	;	;	PUNCT
ftr-432	673	11	united	united	PROPN
ftr-432	673	12	states	states	PROPN
ftr-432	673	13	v.	v.	ADP
ftr-432	673	14	city	city	NOUN
ftr-432	673	15	of	of	ADP
ftr-432	673	16	new	new	ADJ
ftr-432	673	17	britain	britain	PROPN
ftr-432	673	18	,	,	PUNCT
ftr-432	673	19	347	347	NUM
ftr-432	673	20	u.s	u.s	PROPN
ftr-432	673	21	.	.	PROPN
ftr-432	673	22	81	81	NUM
ftr-432	673	23	,	,	PUNCT
ftr-432	673	24	85	85	NUM
ftr-432	673	25	(	(	PUNCT
ftr-432	673	26	1954	1954	NUM
ftr-432	673	27	)	)	PUNCT
ftr-432	673	28	.	.	PUNCT
ftr-432	674	1	130	130	NUM
ftr-432	674	2	.	.	PUNCT
ftr-432	674	3	irc	irc	PROPN
ftr-432	674	4	§	§	PROPN
ftr-432	674	5	6322	6322	NUM
ftr-432	674	6	.	.	PUNCT
ftr-432	675	1	131	131	NUM
ftr-432	675	2	.	.	PUNCT
ftr-432	676	1	e.g.	e.g.	ADV
ftr-432	676	2	,	,	PUNCT
ftr-432	676	3	in	in	ADP
ftr-432	676	4	re	re	NOUN
ftr-432	676	5	omegas	omegas	NOUN
ftr-432	676	6	group	group	NOUN
ftr-432	676	7	,	,	PUNCT
ftr-432	676	8	inc	inc	PROPN
ftr-432	676	9	.	.	PROPN
ftr-432	676	10	,	,	PUNCT
ftr-432	676	11	16	16	NUM
ftr-432	676	12	f.3d	f.3d	NUM
ftr-432	676	13	1443	1443	NUM
ftr-432	676	14	,	,	PUNCT
ftr-432	676	15	1451	1451	NUM
ftr-432	676	16	(	(	PUNCT
ftr-432	676	17	6th	6th	ADJ
ftr-432	676	18	cir	cir	NOUN
ftr-432	676	19	.	.	PROPN
ftr-432	676	20	1994	1994	NUM
ftr-432	676	21	)	)	PUNCT
ftr-432	676	22	.	.	PUNCT
ftr-432	677	1	132	132	NUM
ftr-432	677	2	.	.	X
ftr-432	678	1	e.g	e.g	PROPN
ftr-432	678	2	,	,	PUNCT
ftr-432	678	3	united	united	PROPN
ftr-432	678	4	states	states	PROPN
ftr-432	678	5	v.	v.	ADP
ftr-432	678	6	security	security	PROPN
ftr-432	678	7	trust	trust	PROPN
ftr-432	678	8	&	&	CCONJ
ftr-432	678	9	savings	savings	PROPN
ftr-432	678	10	bank	bank	PROPN
ftr-432	678	11	,	,	PUNCT
ftr-432	678	12	340	340	NUM
ftr-432	678	13	u.s	u.s	PROPN
ftr-432	678	14	.	.	PROPN
ftr-432	678	15	47	47	NUM
ftr-432	678	16	,	,	PUNCT
ftr-432	678	17	50	50	NUM
ftr-432	678	18	(	(	PUNCT
ftr-432	678	19	1950	1950	NUM
ftr-432	678	20	)	)	PUNCT
ftr-432	678	21	.	.	PUNCT
ftr-432	679	1	133	133	NUM
ftr-432	679	2	.	.	PUNCT
ftr-432	679	3	blachy	blachy	NOUN
ftr-432	679	4	,	,	PUNCT
ftr-432	679	5	221	221	NUM
ftr-432	679	6	f.3d	f.3d	NUM
ftr-432	679	7	at	at	ADP
ftr-432	679	8	905	905	NUM
ftr-432	679	9	(	(	PUNCT
ftr-432	679	10	citations	citation	NOUN
ftr-432	679	11	omitted	omit	VERB
ftr-432	679	12	)	)	PUNCT
ftr-432	679	13	.	.	PUNCT
ftr-432	680	1	134	134	NUM
ftr-432	680	2	.	.	PUNCT
ftr-432	681	1	see	see	VERB
ftr-432	681	2	blachy	blachy	NOUN
ftr-432	681	3	,	,	PUNCT
ftr-432	681	4	221	221	NUM
ftr-432	681	5	f.3d	f.3d	NUM
ftr-432	681	6	at	at	ADP
ftr-432	681	7	905	905	NUM
ftr-432	681	8	.	.	PUNCT
ftr-432	682	1	2002	2002	NUM
ftr-432	682	2	]	]	PUNCT
ftr-432	682	3	a.	a.	NOUN
ftr-432	682	4	background	background	NOUN
ftr-432	682	5	1	1	NUM
ftr-432	682	6	.	.	PUNCT
ftr-432	683	1	tenancy	tenancy	NOUN
ftr-432	683	2	by	by	ADP
ftr-432	683	3	the	the	DET
ftr-432	683	4	entireties	entirety	NOUN
ftr-432	683	5	generally.-tenancy	generally.-tenancy	NOUN
ftr-432	683	6	by	by	ADP
ftr-432	683	7	the	the	DET
ftr-432	683	8	entireties	entirety	NOUN
ftr-432	683	9	is	be	AUX
ftr-432	683	10	a	a	DET
ftr-432	683	11	form	form	NOUN
ftr-432	683	12	ofjoint	ofjoint	NOUN
ftr-432	683	13	ownership	ownership	NOUN
ftr-432	683	14	available	available	ADJ
ftr-432	683	15	only	only	ADV
ftr-432	683	16	between	between	ADP
ftr-432	683	17	wife	wife	NOUN
ftr-432	683	18	and	and	CCONJ
ftr-432	683	19	husband	husband	NOUN
ftr-432	683	20	.	.	PUNCT
ftr-432	684	1	it	it	PRON
ftr-432	684	2	originated	originate	VERB
ftr-432	684	3	in	in	ADP
ftr-432	684	4	england	england	PROPN
ftr-432	684	5	in	in	ADP
ftr-432	684	6	the	the	DET
ftr-432	684	7	middle	middle	ADJ
ftr-432	684	8	ages	age	NOUN
ftr-432	684	9	to	to	PART
ftr-432	684	10	serve	serve	VERB
ftr-432	684	11	several	several	ADJ
ftr-432	684	12	objectives	objective	NOUN
ftr-432	684	13	:	:	PUNCT
ftr-432	684	14	feudal	feudal	ADJ
ftr-432	684	15	military	military	ADJ
ftr-432	684	16	organization	organization	NOUN
ftr-432	684	17	,	,	PUNCT
ftr-432	684	18	'	'	PUNCT
ftr-432	684	19	male	male	ADJ
ftr-432	684	20	supremacy,136	supremacy,136	NOUN
ftr-432	684	21	and	and	CCONJ
ftr-432	684	22	scriptural	scriptural	ADJ
ftr-432	684	23	literalism	literalism	NOUN
ftr-432	684	24	.	.	PUNCT
ftr-432	684	25	"	"	PUNCT
ftr-432	685	1	7	7	NUM
ftr-432	685	2	as	as	SCONJ
ftr-432	685	3	those	those	DET
ftr-432	685	4	objectives	objective	NOUN
ftr-432	685	5	lost	lose	VERB
ftr-432	685	6	luster	luster	NOUN
ftr-432	685	7	,	,	PUNCT
ftr-432	685	8	england138	england138	PROPN
ftr-432	685	9	and	and	CCONJ
ftr-432	685	10	some	some	DET
ftr-432	685	11	u.s	u.s	PROPN
ftr-432	685	12	.	.	PROPN
ftr-432	685	13	jurisdictions'39	jurisdictions'39	PROPN
ftr-432	685	14	abolished	abolish	VERB
ftr-432	685	15	entireties	entirety	NOUN
ftr-432	685	16	tenancies	tenancy	NOUN
ftr-432	685	17	.	.	PUNCT
ftr-432	686	1	the	the	DET
ftr-432	686	2	device	device	NOUN
ftr-432	686	3	has	have	AUX
ftr-432	686	4	been	be	AUX
ftr-432	686	5	assailed	assail	VERB
ftr-432	686	6	by	by	ADP
ftr-432	686	7	numerous	numerous	ADJ
ftr-432	686	8	judges	judge	NOUN
ftr-432	686	9	and	and	CCONJ
ftr-432	686	10	commentators	commentator	NOUN
ftr-432	686	11	who	who	PRON
ftr-432	686	12	have	have	AUX
ftr-432	686	13	called	call	VERB
ftr-432	686	14	it	it	PRON
ftr-432	686	15	,	,	PUNCT
ftr-432	686	16	among	among	ADP
ftr-432	686	17	other	other	ADJ
ftr-432	686	18	things	thing	NOUN
ftr-432	686	19	,	,	PUNCT
ftr-432	686	20	"	"	PUNCT
ftr-432	686	21	repugnant	repugnant	ADJ
ftr-432	686	22	to	to	PART
ftr-432	686	23	modem	modem	VERB
ftr-432	686	24	views	view	NOUN
ftr-432	686	25	of	of	ADP
ftr-432	686	26	the	the	DET
ftr-432	686	27	status	status	NOUN
ftr-432	686	28	of	of	ADP
ftr-432	686	29	married	married	ADJ
ftr-432	686	30	women,"'40	women,"'40	PROPN
ftr-432	686	31	supported	support	VERB
ftr-432	686	32	by	by	ADP
ftr-432	686	33	"	"	PUNCT
ftr-432	686	34	no	no	DET
ftr-432	686	35	reason	reason	NOUN
ftr-432	686	36	,	,	PUNCT
ftr-432	686	37	''	''	PUNCT
ftr-432	686	38	based	base	VERB
ftr-432	686	39	on	on	ADP
ftr-432	686	40	an	an	DET
ftr-432	686	41	"	"	PUNCT
ftr-432	686	42	absurd	absurd	ADJ
ftr-432	686	43	theory,"'142	theory,"'142	NOUN
ftr-432	686	44	and	and	CCONJ
ftr-432	686	45	"	"	PUNCT
ftr-432	686	46	quite	quite	ADV
ftr-432	686	47	incomprehensible	incomprehensible	ADJ
ftr-432	686	48	.	.	PUNCT
ftr-432	687	1	"	"	PUNCT
ftr-432	687	2	'	'	PUNCT
ftr-432	687	3	43	43	NUM
ftr-432	687	4	be	be	VERB
ftr-432	687	5	that	that	SCONJ
ftr-432	687	6	as	as	SCONJ
ftr-432	687	7	it	it	PRON
ftr-432	687	8	may	may	AUX
ftr-432	687	9	,	,	PUNCT
ftr-432	687	10	under	under	ADP
ftr-432	687	11	our	our	PRON
ftr-432	687	12	constitutional	constitutional	ADJ
ftr-432	687	13	arrangement	arrangement	NOUN
ftr-432	687	14	,	,	PUNCT
ftr-432	687	15	the	the	DET
ftr-432	687	16	states	state	NOUN
ftr-432	687	17	have	have	VERB
ftr-432	687	18	the	the	DET
ftr-432	687	19	undoubted	undoubted	ADJ
ftr-432	687	20	authority	authority	NOUN
ftr-432	687	21	to	to	PART
ftr-432	687	22	prescribe	prescribe	VERB
ftr-432	687	23	the	the	DET
ftr-432	687	24	forms	form	NOUN
ftr-432	687	25	of	of	ADP
ftr-432	687	26	property	property	NOUN
ftr-432	687	27	legally	legally	ADV
ftr-432	687	28	recognized	recognize	VERB
ftr-432	687	29	for	for	ADP
ftr-432	687	30	their	their	PRON
ftr-432	687	31	citizens	citizen	NOUN
ftr-432	687	32	.	.	PUNCT
ftr-432	688	1	by	by	ADP
ftr-432	688	2	legislation	legislation	NOUN
ftr-432	688	3	or	or	CCONJ
ftr-432	688	4	court	court	NOUN
ftr-432	688	5	decision	decision	NOUN
ftr-432	688	6	,	,	PUNCT
ftr-432	688	7	many	many	ADJ
ftr-432	688	8	states	state	NOUN
ftr-432	688	9	have	have	AUX
ftr-432	688	10	chosen	choose	VERB
ftr-432	688	11	to	to	PART
ftr-432	688	12	retain	retain	VERB
ftr-432	688	13	tenancies	tenancy	NOUN
ftr-432	688	14	by	by	ADP
ftr-432	688	15	the	the	DET
ftr-432	688	16	entireties	entirety	NOUN
ftr-432	688	17	in	in	ADP
ftr-432	688	18	some	some	DET
ftr-432	688	19	form.1	form.1	NOUN
ftr-432	688	20	'	'	PUNCT
ftr-432	688	21	although	although	SCONJ
ftr-432	688	22	generalizations	generalization	NOUN
ftr-432	688	23	are	be	AUX
ftr-432	688	24	hazardous	hazardous	ADJ
ftr-432	688	25	in	in	ADP
ftr-432	688	26	this	this	DET
ftr-432	688	27	area	area	NOUN
ftr-432	688	28	,	,	PUNCT
ftr-432	688	29	the	the	DET
ftr-432	688	30	following	follow	VERB
ftr-432	688	31	are	be	AUX
ftr-432	688	32	among	among	ADP
ftr-432	688	33	the	the	DET
ftr-432	688	34	frequently	frequently	ADV
ftr-432	688	35	noted	note	VERB
ftr-432	688	36	attributes	attribute	NOUN
ftr-432	688	37	of	of	ADP
ftr-432	688	38	entireties	entirety	NOUN
ftr-432	688	39	regimes	regime	NOUN
ftr-432	688	40	:	:	PUNCT
ftr-432	688	41	-in	-in	ADP
ftr-432	688	42	most	most	ADJ
ftr-432	688	43	states	state	NOUN
ftr-432	688	44	,	,	PUNCT
ftr-432	688	45	personal	personal	ADJ
ftr-432	688	46	property	property	NOUN
ftr-432	688	47	as	as	ADV
ftr-432	688	48	well	well	ADV
ftr-432	688	49	as	as	ADP
ftr-432	688	50	real	real	ADJ
ftr-432	688	51	property	property	NOUN
ftr-432	688	52	can	can	AUX
ftr-432	688	53	be	be	AUX
ftr-432	688	54	owned	own	VERB
ftr-432	688	55	by	by	ADP
ftr-432	688	56	the	the	DET
ftr-432	688	57	entireties	entirety	NOUN
ftr-432	688	58	.	.	PUNCT
ftr-432	689	1	45	45	NUM
ftr-432	689	2	-as	-as	ADP
ftr-432	689	3	originally	originally	ADV
ftr-432	689	4	conceived	conceive	VERB
ftr-432	689	5	,	,	PUNCT
ftr-432	689	6	and	and	CCONJ
ftr-432	689	7	sometimes	sometimes	ADV
ftr-432	689	8	still	still	ADV
ftr-432	689	9	described	describe	VERB
ftr-432	689	10	,	,	PUNCT
ftr-432	689	11	the	the	DET
ftr-432	689	12	entireties	entirety	NOUN
ftr-432	689	13	form	form	NOUN
ftr-432	689	14	was	be	AUX
ftr-432	689	15	based	base	VERB
ftr-432	689	16	on	on	ADP
ftr-432	689	17	the	the	DET
ftr-432	689	18	idea	idea	NOUN
ftr-432	689	19	that	that	SCONJ
ftr-432	689	20	neither	neither	CCONJ
ftr-432	689	21	the	the	DET
ftr-432	689	22	husband	husband	NOUN
ftr-432	689	23	nor	nor	CCONJ
ftr-432	689	24	the	the	DET
ftr-432	689	25	wife	wife	NOUN
ftr-432	689	26	owned	own	VERB
ftr-432	689	27	the	the	DET
ftr-432	689	28	underlying	underlying	ADJ
ftr-432	689	29	property	property	NOUN
ftr-432	689	30	,	,	PUNCT
ftr-432	689	31	that	that	SCONJ
ftr-432	689	32	instead	instead	ADV
ftr-432	689	33	it	it	PRON
ftr-432	689	34	was	be	AUX
ftr-432	689	35	owned	own	VERB
ftr-432	689	36	by	by	ADP
ftr-432	689	37	a	a	DET
ftr-432	689	38	fictive	fictive	ADJ
ftr-432	689	39	,	,	PUNCT
ftr-432	689	40	metaphysical	metaphysical	ADJ
ftr-432	689	41	entity	entity	NOUN
ftr-432	689	42	:	:	PUNCT
ftr-432	689	43	the	the	DET
ftr-432	689	44	marital	marital	ADJ
ftr-432	689	45	union.146	union.146	NOUN
ftr-432	689	46	rather	rather	ADV
ftr-432	689	47	than	than	ADP
ftr-432	689	48	saying	say	VERB
ftr-432	689	49	that	that	SCONJ
ftr-432	689	50	neither	neither	DET
ftr-432	689	51	spouse	spouse	NOUN
ftr-432	689	52	has	have	VERB
ftr-432	689	53	any	any	DET
ftr-432	689	54	personal	personal	ADJ
ftr-432	689	55	interest	interest	NOUN
ftr-432	689	56	,	,	PUNCT
ftr-432	689	57	however	however	ADV
ftr-432	689	58	,	,	PUNCT
ftr-432	689	59	it	it	PRON
ftr-432	689	60	is	be	AUX
ftr-432	689	61	more	more	ADV
ftr-432	689	62	common	common	ADJ
ftr-432	689	63	for	for	SCONJ
ftr-432	689	64	modem	modem	NOUN
ftr-432	689	65	courts	court	NOUN
ftr-432	689	66	to	to	PART
ftr-432	689	67	speak	speak	VERB
ftr-432	689	68	of	of	ADP
ftr-432	689	69	each	each	DET
ftr-432	689	70	spouse	spouse	NOUN
ftr-432	689	71	135	135	NUM
ftr-432	689	72	.	.	PUNCT
ftr-432	690	1	see	see	VERB
ftr-432	690	2	,	,	PUNCT
ftr-432	690	3	e.g.	e.g.	ADV
ftr-432	690	4	,	,	PUNCT
ftr-432	690	5	femanderv	femanderv	PROPN
ftr-432	690	6	.	.	PUNCT
ftr-432	691	1	duffly	duffly	PROPN
ftr-432	691	2	,	,	PUNCT
ftr-432	691	3	the	the	DET
ftr-432	691	4	effect	effect	NOUN
ftr-432	691	5	of	of	ADP
ftr-432	691	6	the	the	DET
ftr-432	691	7	state	state	NOUN
ftr-432	691	8	equal	equal	ADJ
ftr-432	691	9	rights	right	NOUN
ftr-432	691	10	amendment	amendment	NOUN
ftr-432	691	11	on	on	ADP
ftr-432	691	12	tenancy	tenancy	NOUN
ftr-432	691	13	by	by	ADP
ftr-432	691	14	the	the	DET
ftr-432	691	15	entirety	entirety	NOUN
ftr-432	691	16	,	,	PUNCT
ftr-432	691	17	64	64	NUM
ftr-432	691	18	mass	mass	NOUN
ftr-432	691	19	.	.	PUNCT
ftr-432	692	1	l.	l.	PROPN
ftr-432	692	2	rev	rev	PROPN
ftr-432	692	3	.	.	PROPN
ftr-432	693	1	205,206	205,206	NUM
ftr-432	693	2	(	(	PUNCT
ftr-432	693	3	1979	1979	NUM
ftr-432	693	4	)	)	PUNCT
ftr-432	693	5	.	.	PUNCT
ftr-432	694	1	136	136	NUM
ftr-432	694	2	.	.	PUNCT
ftr-432	695	1	see	see	VERB
ftr-432	695	2	,	,	PUNCT
ftr-432	695	3	e.g.	e.g.	ADV
ftr-432	695	4	,	,	PUNCT
ftr-432	695	5	oval	oval	NOUN
ftr-432	695	6	a.	a.	PROPN
ftr-432	695	7	phipps	phipps	PROPN
ftr-432	695	8	,	,	PUNCT
ftr-432	695	9	tenancy	tenancy	NOUN
ftr-432	695	10	by	by	ADP
ftr-432	695	11	entireties	entirety	NOUN
ftr-432	695	12	,	,	PUNCT
ftr-432	695	13	25	25	NUM
ftr-432	695	14	temp	temp	NOUN
ftr-432	695	15	.	.	PUNCT
ftr-432	696	1	l.q	l.q	PROPN
ftr-432	696	2	.	.	PROPN
ftr-432	696	3	24	24	NUM
ftr-432	696	4	,	,	PUNCT
ftr-432	696	5	24	24	NUM
ftr-432	696	6	(	(	PUNCT
ftr-432	696	7	1951	1951	NUM
ftr-432	696	8	)	)	PUNCT
ftr-432	696	9	.	.	PUNCT
ftr-432	697	1	137	137	NUM
ftr-432	697	2	.	.	PUNCT
ftr-432	698	1	see	see	VERB
ftr-432	698	2	,	,	PUNCT
ftr-432	698	3	e.g	e.g	PROPN
ftr-432	698	4	,	,	PUNCT
ftr-432	698	5	united	united	PROPN
ftr-432	698	6	states	states	PROPN
ftr-432	698	7	v.	v.	PROPN
ftr-432	698	8	gurley	gurley	PROPN
ftr-432	698	9	,	,	PUNCT
ftr-432	698	10	415	415	NUM
ftr-432	698	11	f.2d	f.2d	NUM
ftr-432	698	12	144	144	NUM
ftr-432	698	13	,	,	PUNCT
ftr-432	698	14	149	149	NUM
ftr-432	698	15	(	(	PUNCT
ftr-432	698	16	5th	5th	ADJ
ftr-432	698	17	cir	cir	NOUN
ftr-432	698	18	.	.	PROPN
ftr-432	698	19	1969	1969	NUM
ftr-432	698	20	)	)	PUNCT
ftr-432	698	21	(	(	PUNCT
ftr-432	698	22	the	the	DET
ftr-432	698	23	entireties	entirety	NOUN
ftr-432	698	24	form	form	VERB
ftr-432	698	25	developed	develop	VERB
ftr-432	698	26	from	from	ADP
ftr-432	698	27	the	the	DET
ftr-432	698	28	genesis	genesis	NOUN
ftr-432	698	29	pronouncement	pronouncement	NOUN
ftr-432	698	30	that	that	SCONJ
ftr-432	698	31	husband	husband	NOUN
ftr-432	698	32	and	and	CCONJ
ftr-432	698	33	wife	wife	NOUN
ftr-432	698	34	"	"	PUNCT
ftr-432	698	35	shall	shall	AUX
ftr-432	698	36	be	be	AUX
ftr-432	698	37	of	of	ADP
ftr-432	698	38	one	one	NUM
ftr-432	698	39	flesh	flesh	NOUN
ftr-432	698	40	"	"	PUNCT
ftr-432	698	41	)	)	PUNCT
ftr-432	698	42	.	.	PUNCT
ftr-432	699	1	138	138	NUM
ftr-432	699	2	.	.	PUNCT
ftr-432	699	3	see	see	VERB
ftr-432	699	4	law	law	NOUN
ftr-432	699	5	of	of	ADP
ftr-432	699	6	property	property	NOUN
ftr-432	699	7	act	act	PROPN
ftr-432	699	8	,	,	PUNCT
ftr-432	699	9	1925	1925	NUM
ftr-432	699	10	,	,	PUNCT
ftr-432	699	11	15	15	NUM
ftr-432	699	12	&	&	CCONJ
ftr-432	699	13	16	16	NUM
ftr-432	699	14	geo	geo	PROPN
ftr-432	699	15	.	.	PROPN
ftr-432	699	16	5	5	NUM
ftr-432	699	17	,	,	PUNCT
ftr-432	699	18	c.	c.	NOUN
ftr-432	699	19	20	20	NUM
ftr-432	699	20	,	,	PUNCT
ftr-432	699	21	§	§	PROPN
ftr-432	699	22	37	37	NUM
ftr-432	699	23	(	(	PUNCT
ftr-432	699	24	eng	eng	PROPN
ftr-432	699	25	.	.	PUNCT
ftr-432	699	26	)	)	PUNCT
ftr-432	699	27	.	.	PUNCT
ftr-432	700	1	139	139	NUM
ftr-432	700	2	.	.	PUNCT
ftr-432	701	1	see	see	VERB
ftr-432	701	2	richard	richard	PROPN
ftr-432	701	3	r.	r.	PROPN
ftr-432	701	4	powell	powell	PROPN
ftr-432	701	5	,	,	PUNCT
ftr-432	701	6	4	4	NUM
ftr-432	701	7	a	a	DET
ftr-432	701	8	powell	powell	NOUN
ftr-432	701	9	on	on	ADP
ftr-432	701	10	real	real	ADJ
ftr-432	701	11	property	property	NOUN
ftr-432	701	12	$	$	SYM
ftr-432	701	13	620[3	620[3	NUM
ftr-432	701	14	]	]	PUNCT
ftr-432	701	15	(	(	PUNCT
ftr-432	701	16	patrick	patrick	PROPN
ftr-432	701	17	j.	j.	PROPN
ftr-432	701	18	rohan	rohan	PROPN
ftr-432	701	19	rev	rev	PROPN
ftr-432	701	20	.	.	PUNCT
ftr-432	702	1	ed	ed	NOUN
ftr-432	702	2	.	.	PROPN
ftr-432	702	3	1993	1993	NUM
ftr-432	702	4	)	)	PUNCT
ftr-432	702	5	.	.	PUNCT
ftr-432	703	1	140	140	NUM
ftr-432	703	2	.	.	PUNCT
ftr-432	704	1	cornelius	cornelius	PROPN
ftr-432	704	2	j.	j.	PROPN
ftr-432	704	3	moynihan	moynihan	PROPN
ftr-432	704	4	,	,	PUNCT
ftr-432	704	5	introduction	introduction	NOUN
ftr-432	704	6	to	to	ADP
ftr-432	704	7	the	the	DET
ftr-432	704	8	law	law	NOUN
ftr-432	704	9	of	of	ADP
ftr-432	704	10	real	real	ADJ
ftr-432	704	11	property	property	NOUN
ftr-432	704	12	219	219	NUM
ftr-432	704	13	(	(	PUNCT
ftr-432	704	14	2d	2d	NUM
ftr-432	704	15	ed	ed	NOUN
ftr-432	704	16	.	.	PROPN
ftr-432	704	17	1988	1988	NUM
ftr-432	704	18	)	)	PUNCT
ftr-432	704	19	.	.	PUNCT
ftr-432	705	1	141	141	NUM
ftr-432	705	2	.	.	PUNCT
ftr-432	706	1	kerner	kerner	PROPN
ftr-432	706	2	v.	v.	PROPN
ftr-432	706	3	mcdonald	mcdonald	PROPN
ftr-432	706	4	,	,	PUNCT
ftr-432	706	5	84	84	NUM
ftr-432	706	6	n.w	n.w	NOUN
ftr-432	706	7	.	.	PROPN
ftr-432	706	8	92	92	NUM
ftr-432	706	9	(	(	PUNCT
ftr-432	706	10	neb	neb	PROPN
ftr-432	706	11	.	.	PROPN
ftr-432	706	12	1900	1900	NUM
ftr-432	706	13	)	)	PUNCT
ftr-432	706	14	.	.	PUNCT
ftr-432	707	1	142	142	NUM
ftr-432	707	2	.	.	PUNCT
ftr-432	707	3	phipps	phipps	PROPN
ftr-432	707	4	,	,	PUNCT
ftr-432	707	5	supra	supra	PROPN
ftr-432	707	6	note	note	NOUN
ftr-432	707	7	136	136	NUM
ftr-432	707	8	,	,	PUNCT
ftr-432	707	9	at	at	ADP
ftr-432	707	10	26	26	NUM
ftr-432	707	11	.	.	PUNCT
ftr-432	708	1	143	143	NUM
ftr-432	708	2	.	.	PUNCT
ftr-432	709	1	king	king	PROPN
ftr-432	709	2	v.	v.	PROPN
ftr-432	709	3	greene	greene	PROPN
ftr-432	709	4	,	,	PUNCT
ftr-432	709	5	153	153	NUM
ftr-432	709	6	a.2d	a.2d	SYM
ftr-432	709	7	49	49	NUM
ftr-432	709	8	,	,	PUNCT
ftr-432	709	9	60	60	NUM
ftr-432	709	10	(	(	PUNCT
ftr-432	709	11	n.j	n.j	PROPN
ftr-432	709	12	.	.	PROPN
ftr-432	709	13	1959	1959	NUM
ftr-432	709	14	)	)	PUNCT
ftr-432	709	15	(	(	PUNCT
ftr-432	709	16	weintraub	weintraub	PROPN
ftr-432	709	17	,	,	PUNCT
ftr-432	709	18	c.j	c.j	PROPN
ftr-432	709	19	.	.	PROPN
ftr-432	709	20	,	,	PUNCT
ftr-432	709	21	dissenting	dissent	VERB
ftr-432	709	22	)	)	PUNCT
ftr-432	709	23	.	.	PUNCT
ftr-432	710	1	144	144	NUM
ftr-432	710	2	.	.	PUNCT
ftr-432	710	3	see	see	VERB
ftr-432	710	4	,	,	PUNCT
ftr-432	710	5	e.g.	e.g.	ADV
ftr-432	710	6	,	,	PUNCT
ftr-432	710	7	swada	swada	PROPN
ftr-432	710	8	v.	v.	PROPN
ftr-432	710	9	endo	endo	PROPN
ftr-432	710	10	,	,	PUNCT
ftr-432	710	11	561	561	NUM
ftr-432	710	12	p.2d	p.2d	SYM
ftr-432	710	13	1291	1291	NUM
ftr-432	710	14	(	(	PUNCT
ftr-432	710	15	haw	haw	INTJ
ftr-432	710	16	.	.	NOUN
ftr-432	710	17	1977	1977	NUM
ftr-432	710	18	)	)	PUNCT
ftr-432	710	19	(	(	PUNCT
ftr-432	710	20	discussing	discuss	VERB
ftr-432	710	21	tenancies	tenancy	NOUN
ftr-432	710	22	bythe	bythe	ADP
ftr-432	710	23	entireties	entirety	NOUN
ftr-432	710	24	in	in	ADP
ftr-432	710	25	various	various	ADJ
ftr-432	710	26	jurisdictions	jurisdiction	NOUN
ftr-432	710	27	)	)	PUNCT
ftr-432	710	28	;	;	PUNCT
ftr-432	710	29	richard	richard	PROPN
ftr-432	710	30	r.	r.	PROPN
ftr-432	710	31	powell	powell	PROPN
ftr-432	710	32	,	,	PUNCT
ftr-432	710	33	7	7	NUM
ftr-432	710	34	powell	powell	NOUN
ftr-432	710	35	on	on	ADP
ftr-432	710	36	real	real	ADJ
ftr-432	710	37	property	property	NOUN
ftr-432	710	38	52	52	NUM
ftr-432	710	39	-	-	SYM
ftr-432	710	40	11	11	NUM
ftr-432	710	41	to	to	PART
ftr-432	710	42	52	52	NUM
ftr-432	710	43	-	-	SYM
ftr-432	710	44	12	12	NUM
ftr-432	710	45	(	(	PUNCT
ftr-432	710	46	shelby	shelby	PROPN
ftr-432	710	47	d.	d.	PROPN
ftr-432	710	48	green	green	PROPN
ftr-432	710	49	rev	rev	PROPN
ftr-432	710	50	.	.	PUNCT
ftr-432	711	1	ed	ed	NOUN
ftr-432	711	2	.	.	PROPN
ftr-432	712	1	1998	1998	NUM
ftr-432	712	2	)	)	PUNCT
ftr-432	712	3	.	.	PUNCT
ftr-432	713	1	145	145	NUM
ftr-432	713	2	.	.	PUNCT
ftr-432	714	1	see	see	VERB
ftr-432	714	2	roger	roger	PROPN
ftr-432	714	3	a.	a.	PROPN
ftr-432	714	4	cunningham	cunningham	PROPN
ftr-432	714	5	,	,	PUNCT
ftr-432	714	6	william	william	PROPN
ftr-432	714	7	b.	b.	PROPN
ftr-432	714	8	stoebuck	stoebuck	PROPN
ftr-432	714	9	&	&	CCONJ
ftr-432	714	10	dale	dale	PROPN
ftr-432	714	11	a.	a.	PROPN
ftr-432	714	12	whitman	whitman	PROPN
ftr-432	714	13	,	,	PUNCT
ftr-432	714	14	the	the	DET
ftr-432	714	15	law	law	NOUN
ftr-432	714	16	of	of	ADP
ftr-432	714	17	property	property	NOUN
ftr-432	714	18	208	208	NUM
ftr-432	714	19	(	(	PUNCT
ftr-432	714	20	2d	2d	NUM
ftr-432	714	21	ed	ed	NOUN
ftr-432	714	22	.	.	PROPN
ftr-432	714	23	1993	1993	NUM
ftr-432	714	24	)	)	PUNCT
ftr-432	714	25	.	.	PUNCT
ftr-432	715	1	146	146	NUM
ftr-432	715	2	.	.	PUNCT
ftr-432	716	1	see	see	VERB
ftr-432	716	2	,	,	PUNCT
ftr-432	716	3	e.g.	e.g.	ADV
ftr-432	716	4	,	,	PUNCT
ftr-432	716	5	2	2	NUM
ftr-432	716	6	wiliam	wiliam	PROPN
ftr-432	716	7	blackstone	blackstone	NOUN
ftr-432	716	8	,	,	PUNCT
ftr-432	716	9	commentaries	commentary	NOUN
ftr-432	716	10	on	on	ADP
ftr-432	716	11	the	the	DET
ftr-432	716	12	law	law	NOUN
ftr-432	716	13	of	of	ADP
ftr-432	716	14	england	england	PROPN
ftr-432	716	15	182	182	NUM
ftr-432	716	16	(	(	PUNCT
ftr-432	716	17	5th	5th	ADJ
ftr-432	716	18	ed	ed	NOUN
ftr-432	716	19	.	.	PROPN
ftr-432	716	20	1773	1773	NUM
ftr-432	716	21	)	)	PUNCT
ftr-432	716	22	.	.	PUNCT
ftr-432	717	1	florida	florida	PROPN
ftr-432	717	2	tax	tax	NOUN
ftr-432	717	3	reviewv	reviewv	NOUN
ftr-432	718	1	[	[	X
ftr-432	718	2	vol	vol	NOUN
ftr-432	718	3	.	.	NOUN
ftr-432	718	4	5:6	5:6	NUM
ftr-432	718	5	the	the	DET
ftr-432	718	6	good	good	NOUN
ftr-432	718	7	,	,	PUNCT
ftr-432	718	8	the	the	DET
ftr-432	718	9	bad	bad	ADJ
ftr-432	718	10	,	,	PUNCT
ftr-432	718	11	and	and	CCONJ
ftr-432	718	12	the	the	DET
ftr-432	718	13	ugly	ugly	ADJ
ftr-432	718	14	"	"	PUNCT
ftr-432	718	15	own[ing	own[e	VERB
ftr-432	718	16	]	]	PUNCT
ftr-432	718	17	and	and	CCONJ
ftr-432	718	18	control[ling	control[le	VERB
ftr-432	718	19	]	]	X
ftr-432	718	20	the	the	DET
ftr-432	718	21	whole	whole	ADJ
ftr-432	718	22	"	"	PUNCT
ftr-432	718	23	property,147	property,147	NOUN
ftr-432	718	24	each	each	DET
ftr-432	718	25	spouse	spouse	NOUN
ftr-432	718	26	owning	own	VERB
ftr-432	718	27	"	"	PUNCT
ftr-432	718	28	an	an	DET
ftr-432	718	29	undivided	undivided	ADJ
ftr-432	718	30	half	half	ADJ
ftr-432	718	31	interest	interest	NOUN
ftr-432	718	32	in	in	ADP
ftr-432	718	33	the	the	DET
ftr-432	718	34	whole	whole	NOUN
ftr-432	718	35	,	,	PUNCT
ftr-432	718	36	'	'	PUNCT
ftr-432	718	37	'	'	PUNCT
ftr-432	718	38	148	148	NUM
ftr-432	718	39	or	or	CCONJ
ftr-432	718	40	,	,	PUNCT
ftr-432	718	41	in	in	ADP
ftr-432	718	42	the	the	DET
ftr-432	718	43	most	most	ADV
ftr-432	718	44	sophisticated	sophisticated	ADJ
ftr-432	718	45	rendition	rendition	NOUN
ftr-432	718	46	,	,	PUNCT
ftr-432	718	47	the	the	DET
ftr-432	718	48	entireties	entirety	NOUN
ftr-432	718	49	estate	estate	VERB
ftr-432	719	1	not	not	PART
ftr-432	719	2	being	be	AUX
ftr-432	719	3	the	the	DET
ftr-432	719	4	separate	separate	ADJ
ftr-432	719	5	property	property	NOUN
ftr-432	719	6	of	of	ADP
ftr-432	719	7	either	either	DET
ftr-432	719	8	spouse	spouse	NOUN
ftr-432	719	9	but	but	CCONJ
ftr-432	719	10	the	the	DET
ftr-432	719	11	interest	interest	NOUN
ftr-432	719	12	each	each	DET
ftr-432	719	13	spouse	spouse	NOUN
ftr-432	719	14	has	have	AUX
ftr-432	719	15	in	in	ADP
ftr-432	719	16	that	that	DET
ftr-432	719	17	estate	estate	NOUN
ftr-432	719	18	being	be	AUX
ftr-432	719	19	that	that	DET
ftr-432	719	20	spouse	spouse	NOUN
ftr-432	719	21	's	's	PART
ftr-432	719	22	"	"	PUNCT
ftr-432	719	23	separate	separate	ADJ
ftr-432	719	24	property	property	NOUN
ftr-432	719	25	.	.	PUNCT
ftr-432	720	1	149	149	NUM
ftr-432	720	2	-each	-each	NOUN
ftr-432	720	3	spouse	spouse	NOUN
ftr-432	720	4	is	be	AUX
ftr-432	720	5	often	often	ADV
ftr-432	720	6	said	say	VERB
ftr-432	720	7	to	to	PART
ftr-432	720	8	possess	possess	VERB
ftr-432	720	9	two	two	NUM
ftr-432	720	10	principal	principal	ADJ
ftr-432	720	11	interests	interest	NOUN
ftr-432	720	12	in	in	ADP
ftr-432	720	13	the	the	DET
ftr-432	720	14	entireties	entirety	NOUN
ftr-432	720	15	property	property	NOUN
ftr-432	720	16	:	:	PUNCT
ftr-432	720	17	(	(	PUNCT
ftr-432	720	18	1	1	X
ftr-432	720	19	)	)	PUNCT
ftr-432	720	20	a	a	DET
ftr-432	720	21	present	present	ADJ
ftr-432	720	22	right	right	NOUN
ftr-432	720	23	to	to	PART
ftr-432	720	24	use	use	VERB
ftr-432	720	25	it	it	PRON
ftr-432	720	26	5	5	NUM
ftr-432	720	27	°	°	NOUN
ftr-432	720	28	and	and	CCONJ
ftr-432	720	29	(	(	PUNCT
ftr-432	720	30	2	2	X
ftr-432	720	31	)	)	PUNCT
ftr-432	720	32	a	a	DET
ftr-432	720	33	survivorship	survivorship	NOUN
ftr-432	720	34	right	right	NOUN
ftr-432	720	35	,	,	PUNCT
ftr-432	720	36	i.	i.	PROPN
ftr-432	720	37	e	e	PROPN
ftr-432	720	38	,	,	PUNCT
ftr-432	720	39	automatic	automatic	ADJ
ftr-432	720	40	succession	succession	NOUN
ftr-432	720	41	of	of	ADP
ftr-432	720	42	the	the	DET
ftr-432	720	43	survivor	survivor	NOUN
ftr-432	720	44	spouse	spouse	NOUN
ftr-432	720	45	to	to	PART
ftr-432	720	46	fee	fee	VERB
ftr-432	720	47	simple	simple	ADJ
ftr-432	720	48	ownership	ownership	NOUN
ftr-432	720	49	of	of	ADP
ftr-432	720	50	the	the	DET
ftr-432	720	51	property	property	NOUN
ftr-432	720	52	upon	upon	SCONJ
ftr-432	720	53	the	the	DET
ftr-432	720	54	death	death	NOUN
ftr-432	720	55	of	of	ADP
ftr-432	720	56	the	the	DET
ftr-432	720	57	other	other	ADJ
ftr-432	720	58	spouse.1'5	spouse.1'5	NOUN
ftr-432	720	59	-the	-the	DET
ftr-432	720	60	entireties	entirety	NOUN
ftr-432	720	61	tenancy	tenancy	NOUN
ftr-432	720	62	can	can	AUX
ftr-432	720	63	end	end	VERB
ftr-432	720	64	in	in	ADP
ftr-432	720	65	any	any	PRON
ftr-432	720	66	of	of	ADP
ftr-432	720	67	several	several	ADJ
ftr-432	720	68	ways	way	NOUN
ftr-432	720	69	:	:	PUNCT
ftr-432	720	70	(	(	PUNCT
ftr-432	720	71	1	1	X
ftr-432	720	72	)	)	PUNCT
ftr-432	720	73	a	a	DET
ftr-432	720	74	spouse	spouse	NOUN
ftr-432	720	75	can	can	AUX
ftr-432	720	76	convey	convey	VERB
ftr-432	720	77	his	his	PRON
ftr-432	720	78	interest	interest	NOUN
ftr-432	720	79	in	in	ADP
ftr-432	720	80	the	the	DET
ftr-432	720	81	entireties	entirety	NOUN
ftr-432	720	82	estate	estate	NOUN
ftr-432	720	83	to	to	ADP
ftr-432	720	84	the	the	DET
ftr-432	720	85	other	other	ADJ
ftr-432	720	86	spouse	spouse	NOUN
ftr-432	720	87	,	,	PUNCT
ftr-432	720	88	making	make	VERB
ftr-432	720	89	her	she	PRON
ftr-432	720	90	the	the	DET
ftr-432	720	91	fee	fee	NOUN
ftr-432	720	92	simple	simple	ADJ
ftr-432	720	93	owner	owner	NOUN
ftr-432	720	94	of	of	ADP
ftr-432	720	95	the	the	DET
ftr-432	720	96	property	property	NOUN
ftr-432	720	97	.	.	PUNCT
ftr-432	721	1	'52	'52	NUM
ftr-432	721	2	(	(	PUNCT
ftr-432	721	3	2	2	NUM
ftr-432	721	4	)	)	PUNCT
ftr-432	721	5	the	the	DET
ftr-432	721	6	spouses	spouse	NOUN
ftr-432	721	7	can	can	AUX
ftr-432	721	8	terminate	terminate	VERB
ftr-432	721	9	the	the	DET
ftr-432	721	10	entireties	entirety	NOUN
ftr-432	721	11	estate	estate	NOUN
ftr-432	721	12	by	by	ADP
ftr-432	721	13	agreement	agreement	NOUN
ftr-432	721	14	,	,	PUNCT
ftr-432	721	15	dividing	divide	VERB
ftr-432	721	16	the	the	DET
ftr-432	721	17	property	property	NOUN
ftr-432	721	18	between	between	ADP
ftr-432	721	19	them	they	PRON
ftr-432	721	20	in	in	ADP
ftr-432	721	21	any	any	DET
ftr-432	721	22	way	way	NOUN
ftr-432	721	23	they	they	PRON
ftr-432	721	24	choose	choose	VERB
ftr-432	721	25	.	.	PUNCT
ftr-432	722	1	'53	'53	NUM
ftr-432	722	2	(	(	PUNCT
ftr-432	722	3	3	3	NUM
ftr-432	722	4	)	)	PUNCT
ftr-432	722	5	as	as	SCONJ
ftr-432	722	6	noted	note	VERB
ftr-432	722	7	above	above	ADV
ftr-432	722	8	,	,	PUNCT
ftr-432	722	9	the	the	DET
ftr-432	722	10	death	death	NOUN
ftr-432	722	11	of	of	ADP
ftr-432	722	12	one	one	NUM
ftr-432	722	13	spouse	spouse	NOUN
ftr-432	722	14	vests	vest	NOUN
ftr-432	722	15	the	the	DET
ftr-432	722	16	survivor	survivor	NOUN
ftr-432	722	17	with	with	ADP
ftr-432	722	18	fee	fee	NOUN
ftr-432	722	19	simple	simple	ADJ
ftr-432	722	20	ownership	ownership	NOUN
ftr-432	722	21	of	of	ADP
ftr-432	722	22	the	the	DET
ftr-432	722	23	property	property	NOUN
ftr-432	722	24	.	.	PUNCT
ftr-432	723	1	(	(	PUNCT
ftr-432	723	2	4	4	X
ftr-432	723	3	)	)	PUNCT
ftr-432	723	4	if	if	SCONJ
ftr-432	723	5	the	the	DET
ftr-432	723	6	spouses	spouse	NOUN
ftr-432	723	7	divorce	divorce	VERB
ftr-432	723	8	,	,	PUNCT
ftr-432	723	9	the	the	DET
ftr-432	723	10	tenancy	tenancy	NOUN
ftr-432	723	11	by	by	ADP
ftr-432	723	12	the	the	DET
ftr-432	723	13	entireties	entirety	NOUN
ftr-432	723	14	is	be	AUX
ftr-432	723	15	converted	convert	VERB
ftr-432	723	16	into	into	ADP
ftr-432	723	17	a	a	DET
ftr-432	723	18	tenancy	tenancy	NOUN
ftr-432	723	19	in	in	ADP
ftr-432	723	20	common	common	ADJ
ftr-432	723	21	by	by	ADP
ftr-432	723	22	operation	operation	NOUN
ftr-432	723	23	of	of	ADP
ftr-432	723	24	law	law	NOUN
ftr-432	723	25	,	,	PUNCT
ftr-432	723	26	each	each	PRON
ftr-432	723	27	of	of	ADP
ftr-432	723	28	the	the	DET
ftr-432	723	29	ex	ex	NOUN
ftr-432	723	30	-	-	NOUN
ftr-432	723	31	spouses	spouse	NOUN
ftr-432	723	32	becoming	become	VERB
ftr-432	723	33	half	half	DET
ftr-432	723	34	owner	owner	NOUN
ftr-432	723	35	of	of	ADP
ftr-432	723	36	the	the	DET
ftr-432	723	37	property	property	NOUN
ftr-432	723	38	.	.	PUNCT
ftr-432	724	1	54	54	NUM
ftr-432	724	2	(	(	PUNCT
ftr-432	724	3	5	5	NUM
ftr-432	724	4	)	)	PUNCT
ftr-432	724	5	although	although	SCONJ
ftr-432	724	6	there	there	PRON
ftr-432	724	7	is	be	VERB
ftr-432	724	8	a	a	DET
ftr-432	724	9	split	split	NOUN
ftr-432	724	10	of	of	ADP
ftr-432	724	11	authority	authority	NOUN
ftr-432	724	12	,	,	PUNCT
ftr-432	724	13	55	55	NUM
ftr-432	724	14	some	some	DET
ftr-432	724	15	courts	court	NOUN
ftr-432	724	16	treat	treat	VERB
ftr-432	724	17	the	the	DET
ftr-432	724	18	filing	filing	NOUN
ftr-432	724	19	of	of	ADP
ftr-432	724	20	a	a	DET
ftr-432	724	21	bankruptcy	bankruptcy	NOUN
ftr-432	724	22	petition	petition	NOUN
ftr-432	724	23	by	by	ADP
ftr-432	724	24	only	only	ADV
ftr-432	724	25	one	one	NUM
ftr-432	724	26	of	of	ADP
ftr-432	724	27	the	the	DET
ftr-432	724	28	spouses	spouse	NOUN
ftr-432	724	29	as	as	ADP
ftr-432	724	30	,	,	PUNCT
ftr-432	724	31	in	in	ADP
ftr-432	724	32	effect	effect	NOUN
ftr-432	724	33	,	,	PUNCT
ftr-432	724	34	a	a	DET
ftr-432	724	35	severance	severance	NOUN
ftr-432	724	36	of	of	ADP
ftr-432	724	37	the	the	DET
ftr-432	724	38	entireties	entirety	NOUN
ftr-432	724	39	estate	estate	NOUN
ftr-432	724	40	.	.	PUNCT
ftr-432	725	1	56	56	NUM
ftr-432	725	2	the	the	DET
ftr-432	725	3	filing	filing	NOUN
ftr-432	725	4	spouse	spouse	NOUN
ftr-432	725	5	's	's	PART
ftr-432	725	6	interest	interest	NOUN
ftr-432	725	7	in	in	ADP
ftr-432	725	8	theproperty	theproperty	NOUN
ftr-432	725	9	becomes	become	VERB
ftr-432	725	10	an	an	DET
ftr-432	725	11	asset	asset	NOUN
ftr-432	725	12	of	of	ADP
ftr-432	725	13	the	the	DET
ftr-432	725	14	bankruptcy	bankruptcy	NOUN
ftr-432	725	15	estate	estate	NOUN
ftr-432	725	16	;	;	PUNCT
ftr-432	725	17	the	the	DET
ftr-432	725	18	whole	whole	NOUN
ftr-432	725	19	of	of	ADP
ftr-432	725	20	the	the	DET
ftr-432	725	21	formerly	formerly	ADV
ftr-432	725	22	entireties	entirety	NOUN
ftr-432	725	23	property	property	NOUN
ftr-432	725	24	may	may	AUX
ftr-432	725	25	be	be	AUX
ftr-432	725	26	sold	sell	VERB
ftr-432	725	27	;	;	PUNCT
ftr-432	725	28	the	the	DET
ftr-432	725	29	sale	sale	NOUN
ftr-432	725	30	proceeds	proceed	NOUN
ftr-432	725	31	are	be	AUX
ftr-432	725	32	divided	divide	VERB
ftr-432	725	33	between	between	ADP
ftr-432	725	34	the	the	DET
ftr-432	725	35	bankruptcy	bankruptcy	NOUN
ftr-432	725	36	estate	estate	NOUN
ftr-432	725	37	and	and	CCONJ
ftr-432	725	38	the	the	DET
ftr-432	725	39	nonfiling	nonfiling	NOUN
ftr-432	725	40	spouse	spouse	NOUN
ftr-432	725	41	;	;	PUNCT
ftr-432	725	42	and	and	CCONJ
ftr-432	725	43	the	the	DET
ftr-432	725	44	proceeds	proceed	NOUN
ftr-432	725	45	allocable	allocable	ADJ
ftr-432	725	46	to	to	ADP
ftr-432	725	47	the	the	DET
ftr-432	725	48	bankruptcy	bankruptcy	NOUN
ftr-432	725	49	estate	estate	NOUN
ftr-432	725	50	may	may	AUX
ftr-432	725	51	be	be	AUX
ftr-432	725	52	used	use	VERB
ftr-432	725	53	to	to	PART
ftr-432	725	54	pay	pay	VERB
ftr-432	725	55	any	any	PRON
ftr-432	725	56	of	of	ADP
ftr-432	725	57	the	the	DET
ftr-432	725	58	filing	filing	NOUN
ftr-432	725	59	spouse	spouse	NOUN
ftr-432	725	60	's	's	PART
ftr-432	725	61	debts	debt	NOUN
ftr-432	725	62	-	-	PUNCT
ftr-432	725	63	separate	separate	ADJ
ftr-432	725	64	debts	debt	NOUN
ftr-432	725	65	of	of	ADP
ftr-432	725	66	hers	hers	PRON
ftr-432	725	67	as	as	ADV
ftr-432	725	68	well	well	ADV
ftr-432	725	69	as	as	ADP
ftr-432	725	70	joint	joint	ADJ
ftr-432	725	71	debts	debt	NOUN
ftr-432	725	72	of	of	ADP
ftr-432	725	73	hers	hers	PRON
ftr-432	725	74	and	and	CCONJ
ftr-432	725	75	her	her	PRON
ftr-432	725	76	spouse	spouse	NOUN
ftr-432	725	77	'	'	PUNCT
ftr-432	725	78	s.	s.	PROPN
ftr-432	725	79	1	1	NUM
ftr-432	725	80	57	57	NUM
ftr-432	725	81	147	147	NUM
ftr-432	725	82	.	.	PUNCT
ftr-432	726	1	quick	quick	ADJ
ftr-432	726	2	v.	v.	ADP
ftr-432	726	3	leatherman	leatherman	PROPN
ftr-432	726	4	,	,	PUNCT
ftr-432	726	5	96	96	NUM
ftr-432	726	6	so	so	ADV
ftr-432	726	7	.	.	PUNCT
ftr-432	727	1	2d	2d	NOUN
ftr-432	727	2	136	136	NUM
ftr-432	727	3	,	,	PUNCT
ftr-432	727	4	138	138	NUM
ftr-432	727	5	(	(	PUNCT
ftr-432	727	6	fla	fla	PROPN
ftr-432	727	7	.	.	PUNCT
ftr-432	727	8	1957	1957	NUM
ftr-432	727	9	)	)	PUNCT
ftr-432	727	10	.	.	PUNCT
ftr-432	728	1	148	148	NUM
ftr-432	728	2	.	.	PUNCT
ftr-432	729	1	lapp	lapp	PROPN
ftr-432	729	2	v.	v.	ADP
ftr-432	729	3	united	united	PROPN
ftr-432	729	4	states	states	PROPN
ftr-432	729	5	,	,	PUNCT
ftr-432	729	6	316	316	NUM
ftr-432	729	7	f.	f.	PROPN
ftr-432	729	8	supp	supp	PROPN
ftr-432	729	9	.	.	PUNCT
ftr-432	730	1	386,389	386,389	NUM
ftr-432	730	2	(	(	PUNCT
ftr-432	730	3	s.d	s.d	PROPN
ftr-432	730	4	.	.	PROPN
ftr-432	730	5	fla	fla	PROPN
ftr-432	730	6	.	.	PUNCT
ftr-432	730	7	1970	1970	NUM
ftr-432	730	8	)	)	PUNCT
ftr-432	730	9	;	;	PUNCT
ftr-432	730	10	see	see	VERB
ftr-432	730	11	also	also	ADV
ftr-432	730	12	wife	wife	NOUN
ftr-432	730	13	(	(	PUNCT
ftr-432	730	14	l.r	l.r	PROPN
ftr-432	730	15	)	)	PUNCT
ftr-432	730	16	v.	v.	ADP
ftr-432	730	17	husband	husband	NOUN
ftr-432	730	18	(	(	PUNCT
ftr-432	730	19	n.g	n.g	PROPN
ftr-432	730	20	.	.	PROPN
ftr-432	730	21	)	)	PUNCT
ftr-432	730	22	,	,	PUNCT
ftr-432	730	23	406	406	NUM
ftr-432	730	24	a.2d	a.2d	SYM
ftr-432	730	25	34,35	34,35	PROPN
ftr-432	730	26	(	(	PUNCT
ftr-432	730	27	del	del	PROPN
ftr-432	730	28	.	.	PROPN
ftr-432	730	29	1979	1979	NUM
ftr-432	730	30	)	)	PUNCT
ftr-432	730	31	.	.	PUNCT
ftr-432	731	1	149	149	NUM
ftr-432	731	2	.	.	PUNCT
ftr-432	732	1	newman	newman	PROPN
ftr-432	732	2	v.	v.	PROPN
ftr-432	732	3	equitable	equitable	PROPN
ftr-432	732	4	life	life	NOUN
ftr-432	732	5	assurance	assurance	NOUN
ftr-432	732	6	soc'y	soc'y	NOUN
ftr-432	732	7	,	,	PUNCT
ftr-432	732	8	160	160	NUM
ftr-432	732	9	so	so	ADV
ftr-432	732	10	.	.	PUNCT
ftr-432	733	1	745	745	NUM
ftr-432	733	2	,	,	PUNCT
ftr-432	733	3	747	747	NUM
ftr-432	733	4	(	(	PUNCT
ftr-432	733	5	fla	fla	PROPN
ftr-432	733	6	.	.	PROPN
ftr-432	734	1	1935	1935	NUM
ftr-432	734	2	)	)	PUNCT
ftr-432	734	3	.	.	PUNCT
ftr-432	735	1	150	150	NUM
ftr-432	735	2	.	.	PUNCT
ftr-432	736	1	e.g.	e.g.	ADV
ftr-432	736	2	,	,	PUNCT
ftr-432	736	3	yarde	yarde	PROPN
ftr-432	736	4	v.	v.	CCONJ
ftr-432	736	5	yarde	yarde	PROPN
ftr-432	736	6	,	,	PUNCT
ftr-432	736	7	71	71	NUM
ftr-432	736	8	n.e.2d	n.e.2d	NOUN
ftr-432	736	9	625	625	NUM
ftr-432	736	10	,	,	PUNCT
ftr-432	736	11	625	625	NUM
ftr-432	736	12	(	(	PUNCT
ftr-432	736	13	ind	ind	NOUN
ftr-432	736	14	.	.	PUNCT
ftr-432	737	1	app	app	PROPN
ftr-432	737	2	.	.	PROPN
ftr-432	737	3	1947	1947	NUM
ftr-432	737	4	)	)	PUNCT
ftr-432	737	5	.	.	PUNCT
ftr-432	738	1	151	151	NUM
ftr-432	738	2	.	.	PUNCT
ftr-432	739	1	e.g.	e.g.	ADV
ftr-432	739	2	,	,	PUNCT
ftr-432	739	3	united	united	PROPN
ftr-432	739	4	states	states	PROPN
ftr-432	739	5	v.	v.	ADP
ftr-432	739	6	2525	2525	NUM
ftr-432	739	7	leroy	leroy	PROPN
ftr-432	739	8	lane	lane	PROPN
ftr-432	739	9	,	,	PUNCT
ftr-432	739	10	910	910	NUM
ftr-432	739	11	f.2d	f.2d	ADP
ftr-432	739	12	343	343	NUM
ftr-432	739	13	,	,	PUNCT
ftr-432	739	14	350	350	NUM
ftr-432	739	15	-	-	SYM
ftr-432	739	16	51	51	NUM
ftr-432	739	17	(	(	PUNCT
ftr-432	739	18	6th	6th	ADJ
ftr-432	739	19	cir	cir	NOUN
ftr-432	739	20	.	.	PROPN
ftr-432	739	21	1990	1990	NUM
ftr-432	739	22	)	)	PUNCT
ftr-432	739	23	,	,	PUNCT
ftr-432	739	24	cert	cert	PROPN
ftr-432	739	25	.	.	PUNCT
ftr-432	739	26	denied	deny	VERB
ftr-432	739	27	,	,	PUNCT
ftr-432	739	28	499	499	NUM
ftr-432	739	29	u.s	u.s	PROPN
ftr-432	739	30	.	.	PROPN
ftr-432	739	31	947	947	NUM
ftr-432	739	32	(	(	PUNCT
ftr-432	739	33	1991	1991	NUM
ftr-432	739	34	)	)	PUNCT
ftr-432	739	35	.	.	PUNCT
ftr-432	740	1	152	152	NUM
ftr-432	740	2	.	.	PUNCT
ftr-432	741	1	e.g.	e.g.	ADV
ftr-432	741	2	,	,	PUNCT
ftr-432	741	3	craft	craft	NOUN
ftr-432	741	4	v.	v.	PROPN
ftr-432	741	5	united	united	PROPN
ftr-432	741	6	states	states	PROPN
ftr-432	741	7	,	,	PUNCT
ftr-432	741	8	140	140	NUM
ftr-432	741	9	f.3d	f.3d	NUM
ftr-432	741	10	638	638	NUM
ftr-432	741	11	,	,	PUNCT
ftr-432	741	12	645	645	NUM
ftr-432	741	13	(	(	PUNCT
ftr-432	741	14	ryan	ryan	PROPN
ftr-432	741	15	,	,	PUNCT
ftr-432	741	16	j.	j.	PROPN
ftr-432	741	17	,	,	PUNCT
ftr-432	741	18	concurring	concur	VERB
ftr-432	741	19	)	)	PUNCT
ftr-432	741	20	.	.	PUNCT
ftr-432	742	1	153.e.g	153.e.g	NUM
ftr-432	742	2	.	.	PUNCT
ftr-432	742	3	,	,	PUNCT
ftr-432	742	4	runco	runco	PROPN
ftr-432	742	5	v.	v.	PROPN
ftr-432	742	6	ostroski	ostroski	PROPN
ftr-432	742	7	,	,	PUNCT
ftr-432	742	8	65	65	NUM
ftr-432	742	9	a.2d399,400	a.2d399,400	PROPN
ftr-432	742	10	(	(	PUNCT
ftr-432	742	11	pa	pa	PROPN
ftr-432	742	12	.	.	PROPN
ftr-432	742	13	1949	1949	NUM
ftr-432	742	14	)	)	PUNCT
ftr-432	742	15	;	;	PUNCT
ftr-432	743	1	cf	cf	X
ftr-432	743	2	.	.	PUNCT
ftr-432	744	1	in	in	ADP
ftr-432	744	2	redaughtry	redaughtry	NOUN
ftr-432	744	3	,	,	PUNCT
ftr-432	744	4	221	221	NUM
ftr-432	744	5	b.r	b.r	PROPN
ftr-432	744	6	.	.	PROPN
ftr-432	744	7	889	889	NUM
ftr-432	744	8	,	,	PUNCT
ftr-432	744	9	892	892	NUM
ftr-432	744	10	(	(	PUNCT
ftr-432	744	11	bankr	bankr	PROPN
ftr-432	744	12	.	.	PUNCT
ftr-432	745	1	m.d	m.d	PROPN
ftr-432	745	2	.	.	PROPN
ftr-432	745	3	fla	fla	PROPN
ftr-432	745	4	.	.	PUNCT
ftr-432	745	5	1997	1997	NUM
ftr-432	745	6	)	)	PUNCT
ftr-432	745	7	(	(	PUNCT
ftr-432	745	8	consent	consent	NOUN
ftr-432	745	9	to	to	ADP
ftr-432	745	10	sale	sale	NOUN
ftr-432	745	11	in	in	ADP
ftr-432	745	12	bankruptcy	bankruptcy	NOUN
ftr-432	745	13	context	context	NOUN
ftr-432	745	14	)	)	PUNCT
ftr-432	745	15	.	.	PUNCT
ftr-432	746	1	154	154	NUM
ftr-432	746	2	.	.	PUNCT
ftr-432	747	1	e.g.	e.g.	ADV
ftr-432	747	2	,	,	PUNCT
ftr-432	747	3	sebold	sebold	PROPN
ftr-432	747	4	v.	v.	PROPN
ftr-432	747	5	sebold	sebold	PROPN
ftr-432	747	6	,	,	PUNCT
ftr-432	747	7	444	444	NUM
ftr-432	747	8	f.2d	f.2d	NOUN
ftr-432	747	9	864	864	NUM
ftr-432	747	10	,	,	PUNCT
ftr-432	747	11	871	871	NUM
ftr-432	747	12	(	(	PUNCT
ftr-432	747	13	d.c	d.c	PROPN
ftr-432	747	14	.	.	PROPN
ftr-432	747	15	cir	cir	PROPN
ftr-432	747	16	.	.	PROPN
ftr-432	747	17	1971	1971	NUM
ftr-432	747	18	)	)	PUNCT
ftr-432	747	19	;	;	PUNCT
ftr-432	747	20	smith	smith	PROPN
ftr-432	747	21	v.	v.	PROPN
ftr-432	747	22	smith	smith	PROPN
ftr-432	747	23	,	,	PUNCT
ftr-432	747	24	107	107	NUM
ftr-432	747	25	s.e.2d	s.e.2d	NOUN
ftr-432	747	26	530	530	NUM
ftr-432	747	27	,	,	PUNCT
ftr-432	747	28	534	534	NUM
ftr-432	747	29	(	(	PUNCT
ftr-432	747	30	n.c	n.c	PROPN
ftr-432	747	31	.	.	PROPN
ftr-432	747	32	1959	1959	NUM
ftr-432	747	33	)	)	PUNCT
ftr-432	747	34	;	;	PUNCT
ftr-432	747	35	mich	mich	PROPN
ftr-432	747	36	.	.	PUNCT
ftr-432	747	37	comp	comp	PROPN
ftr-432	747	38	.	.	PUNCT
ftr-432	748	1	laws	law	NOUN
ftr-432	748	2	ann	ann	PROPN
ftr-432	748	3	.	.	PUNCT
ftr-432	749	1	§	§	PROPN
ftr-432	749	2	552.102	552.102	NUM
ftr-432	749	3	(	(	PUNCT
ftr-432	749	4	west	west	NOUN
ftr-432	749	5	1988	1988	NUM
ftr-432	749	6	)	)	PUNCT
ftr-432	749	7	.	.	PUNCT
ftr-432	750	1	155	155	NUM
ftr-432	750	2	.	.	PUNCT
ftr-432	750	3	see	see	VERB
ftr-432	750	4	,	,	PUNCT
ftr-432	750	5	e.g.	e.g.	ADV
ftr-432	750	6	,	,	PUNCT
ftr-432	750	7	in	in	ADP
ftr-432	750	8	redaughtry	redaughtry	NOUN
ftr-432	750	9	,	,	PUNCT
ftr-432	750	10	221	221	NUM
ftr-432	750	11	b.r	b.r	PROPN
ftr-432	750	12	.	.	PROPN
ftr-432	750	13	889	889	NUM
ftr-432	750	14	,	,	PUNCT
ftr-432	750	15	890	890	NUM
ftr-432	750	16	-	-	SYM
ftr-432	750	17	91	91	NUM
ftr-432	750	18	(	(	PUNCT
ftr-432	750	19	bankr	bankr	PROPN
ftr-432	750	20	.	.	PUNCT
ftr-432	751	1	m.d	m.d	PROPN
ftr-432	751	2	.	.	PROPN
ftr-432	751	3	fla	fla	PROPN
ftr-432	751	4	.	.	PUNCT
ftr-432	751	5	1977	1977	NUM
ftr-432	751	6	)	)	PUNCT
ftr-432	751	7	;	;	PUNCT
ftr-432	751	8	paul	paul	PROPN
ftr-432	751	9	c.	c.	PROPN
ftr-432	751	10	wilson	wilson	PROPN
ftr-432	751	11	,	,	PUNCT
ftr-432	751	12	"	"	PUNCT
ftr-432	751	13	fresh	fresh	ADJ
ftr-432	751	14	start	start	NOUN
ftr-432	751	15	"	"	PUNCT
ftr-432	751	16	or	or	CCONJ
ftr-432	751	17	"	"	PUNCT
ftr-432	751	18	head	head	NOUN
ftr-432	751	19	start	start	VERB
ftr-432	751	20	"	"	PUNCT
ftr-432	751	21	:	:	PUNCT
ftr-432	751	22	missouri	missouri	PROPN
ftr-432	751	23	courts	court	NOUN
ftr-432	751	24	rethink	rethink	VERB
ftr-432	751	25	the	the	DET
ftr-432	751	26	role	role	NOUN
ftr-432	751	27	of	of	ADP
ftr-432	751	28	tenancies	tenancy	NOUN
ftr-432	751	29	by	by	ADP
ftr-432	751	30	the	the	DET
ftr-432	751	31	entireties	entirety	NOUN
ftr-432	751	32	in	in	ADP
ftr-432	751	33	bankruptcy	bankruptcy	NOUN
ftr-432	751	34	,	,	PUNCT
ftr-432	751	35	56	56	NUM
ftr-432	751	36	mo	mo	PROPN
ftr-432	751	37	.	.	PROPN
ftr-432	751	38	l.	l.	PROPN
ftr-432	751	39	rev	rev	PROPN
ftr-432	751	40	.	.	PROPN
ftr-432	751	41	817	817	NUM
ftr-432	751	42	(	(	PUNCT
ftr-432	751	43	1991	1991	NUM
ftr-432	751	44	)	)	PUNCT
ftr-432	751	45	.	.	PUNCT
ftr-432	752	1	156	156	NUM
ftr-432	752	2	.	.	PUNCT
ftr-432	753	1	see	see	VERB
ftr-432	753	2	young	young	ADJ
ftr-432	753	3	,	,	PUNCT
ftr-432	753	4	supra	supra	ADJ
ftr-432	753	5	note	note	NOUN
ftr-432	753	6	6	6	NUM
ftr-432	753	7	,	,	PUNCT
ftr-432	753	8	at	at	ADP
ftr-432	753	9	911	911	NUM
ftr-432	753	10	-	-	SYM
ftr-432	753	11	13	13	NUM
ftr-432	753	12	.	.	PUNCT
ftr-432	754	1	157	157	NUM
ftr-432	754	2	.	.	PUNCT
ftr-432	755	1	in	in	ADP
ftr-432	755	2	re	re	PROPN
ftr-432	755	3	vanderheide	vanderheide	PROPN
ftr-432	755	4	,	,	PUNCT
ftr-432	755	5	164f.3d	164f.3d	NUM
ftr-432	755	6	1183,1184	1183,1184	NUM
ftr-432	755	7	-	-	SYM
ftr-432	755	8	86	86	NUM
ftr-432	755	9	(	(	PUNCT
ftr-432	755	10	8th	8th	ADJ
ftr-432	755	11	cir	cir	NOUN
ftr-432	755	12	.	.	PUNCT
ftr-432	755	13	1999	1999	NUM
ftr-432	755	14	)	)	PUNCT
ftr-432	755	15	;	;	PUNCT
ftr-432	755	16	in	in	ADP
ftr-432	755	17	reblair	reblair	NOUN
ftr-432	755	18	,	,	PUNCT
ftr-432	755	19	151	151	NUM
ftr-432	755	20	b.r	b.r	PROPN
ftr-432	755	21	.	.	PROPN
ftr-432	755	22	849	849	NUM
ftr-432	755	23	(	(	PUNCT
ftr-432	755	24	bankr	bankr	PROPN
ftr-432	755	25	.	.	PUNCT
ftr-432	755	26	s.d	s.d	PROPN
ftr-432	755	27	.	.	PROPN
ftr-432	755	28	ohio	ohio	PROPN
ftr-432	755	29	1992	1992	NUM
ftr-432	755	30	)	)	PUNCT
ftr-432	755	31	,	,	PUNCT
ftr-432	755	32	aft'd	aft'd	PROPN
ftr-432	755	33	,	,	PUNCT
ftr-432	755	34	33	33	NUM
ftr-432	755	35	f.3d	f.3d	NUM
ftr-432	755	36	54	54	NUM
ftr-432	755	37	(	(	PUNCT
ftr-432	755	38	6th	6th	ADJ
ftr-432	755	39	cir	cir	NOUN
ftr-432	755	40	.	.	PROPN
ftr-432	755	41	1994	1994	NUM
ftr-432	755	42	)	)	PUNCT
ftr-432	755	43	.	.	PUNCT
ftr-432	756	1	2002	2002	NUM
ftr-432	756	2	]	]	PUNCT
ftr-432	756	3	florida	florida	PROPN
ftr-432	756	4	tax	tax	PROPN
ftr-432	756	5	review	review	NOUN
ftr-432	756	6	-it	-it	NOUN
ftr-432	756	7	is	be	AUX
ftr-432	756	8	universally	universally	ADV
ftr-432	756	9	acknowledged	acknowledge	VERB
ftr-432	756	10	thatjoint	thatjoint	NOUN
ftr-432	756	11	creditors	creditor	NOUN
ftr-432	756	12	of	of	ADP
ftr-432	756	13	the	the	DET
ftr-432	756	14	spouses	spouse	NOUN
ftr-432	756	15	can	can	AUX
ftr-432	756	16	go	go	VERB
ftr-432	756	17	against	against	ADP
ftr-432	756	18	entireties	entirety	NOUN
ftr-432	756	19	property	property	NOUN
ftr-432	756	20	to	to	PART
ftr-432	756	21	enforce	enforce	VERB
ftr-432	756	22	payment.158	payment.158	VERB
ftr-432	756	23	the	the	DET
ftr-432	756	24	jurisdictions	jurisdiction	NOUN
ftr-432	756	25	recognizing	recognize	VERB
ftr-432	756	26	the	the	DET
ftr-432	756	27	entireties	entirety	NOUN
ftr-432	756	28	form	form	NOUN
ftr-432	756	29	of	of	ADP
ftr-432	756	30	ownership	ownership	NOUN
ftr-432	756	31	are	be	AUX
ftr-432	756	32	divided	divide	VERB
ftr-432	756	33	,	,	PUNCT
ftr-432	756	34	however	however	ADV
ftr-432	756	35	,	,	PUNCT
ftr-432	756	36	as	as	ADP
ftr-432	756	37	to	to	ADP
ftr-432	756	38	the	the	DET
ftr-432	756	39	collection	collection	NOUN
ftr-432	756	40	rights	right	NOUN
ftr-432	756	41	of	of	ADP
ftr-432	756	42	separate	separate	ADJ
ftr-432	756	43	creditors	creditor	NOUN
ftr-432	756	44	of	of	ADP
ftr-432	756	45	only	only	ADV
ftr-432	756	46	one	one	NUM
ftr-432	756	47	of	of	ADP
ftr-432	756	48	the	the	DET
ftr-432	756	49	spouses	spouse	NOUN
ftr-432	756	50	.	.	PUNCT
ftr-432	757	1	(	(	PUNCT
ftr-432	757	2	1	1	X
ftr-432	757	3	)	)	PUNCT
ftr-432	757	4	in	in	ADP
ftr-432	757	5	some	some	DET
ftr-432	757	6	jurisdictions	jurisdiction	NOUN
ftr-432	757	7	,	,	PUNCT
ftr-432	757	8	separate	separate	ADJ
ftr-432	757	9	creditors	creditor	NOUN
ftr-432	757	10	can	can	AUX
ftr-432	757	11	proceed	proceed	VERB
ftr-432	757	12	against	against	ADP
ftr-432	757	13	the	the	DET
ftr-432	757	14	present	present	ADJ
ftr-432	757	15	life	life	NOUN
ftr-432	757	16	interest	interest	NOUN
ftr-432	757	17	of	of	ADP
ftr-432	757	18	the	the	DET
ftr-432	757	19	debtor	debtor	NOUN
ftr-432	757	20	spouse	spouse	NOUN
ftr-432	757	21	but	but	CCONJ
ftr-432	757	22	subject	subject	NOUN
ftr-432	757	23	to	to	ADP
ftr-432	757	24	the	the	DET
ftr-432	757	25	survivorship	survivorship	NOUN
ftr-432	757	26	interest	interest	NOUN
ftr-432	757	27	of	of	ADP
ftr-432	757	28	the	the	DET
ftr-432	757	29	other	other	ADJ
ftr-432	757	30	spouse	spouse	NOUN
ftr-432	757	31	.	.	PUNCT
ftr-432	758	1	159	159	NUM
ftr-432	758	2	(	(	PUNCT
ftr-432	758	3	2	2	NUM
ftr-432	758	4	)	)	PUNCT
ftr-432	758	5	in	in	ADP
ftr-432	758	6	otherjurisdictions	otherjurisdiction	NOUN
ftr-432	758	7	,	,	PUNCT
ftr-432	758	8	separate	separate	ADJ
ftr-432	758	9	creditors	creditor	NOUN
ftr-432	758	10	may	may	AUX
ftr-432	758	11	reach	reach	VERB
ftr-432	758	12	only	only	ADV
ftr-432	758	13	the	the	DET
ftr-432	758	14	debtor	debtor	NOUN
ftr-432	758	15	spouse	spouse	NOUN
ftr-432	758	16	's	's	PART
ftr-432	758	17	survivorship	survivorship	NOUN
ftr-432	758	18	interest	interest	NOUN
ftr-432	758	19	.	.	PUNCT
ftr-432	759	1	16	16	NUM
ftr-432	759	2	(	(	PUNCT
ftr-432	759	3	3	3	NUM
ftr-432	759	4	)	)	PUNCT
ftr-432	759	5	in	in	ADP
ftr-432	759	6	yet	yet	CCONJ
ftr-432	759	7	other	other	ADJ
ftr-432	759	8	jurisdictions	jurisdiction	NOUN
ftr-432	759	9	,	,	PUNCT
ftr-432	759	10	entireties	entirety	NOUN
ftr-432	759	11	property	property	NOUN
ftr-432	759	12	is	be	AUX
ftr-432	759	13	wholly	wholly	ADV
ftr-432	759	14	beyond	beyond	ADP
ftr-432	759	15	the	the	DET
ftr-432	759	16	reach	reach	NOUN
ftr-432	759	17	of	of	ADP
ftr-432	759	18	separate	separate	ADJ
ftr-432	759	19	creditors	creditor	NOUN
ftr-432	759	20	.	.	PUNCT
ftr-432	760	1	'61	'61	NUM
ftr-432	760	2	2	2	NUM
ftr-432	760	3	.	.	PUNCT
ftr-432	760	4	application	application	NOUN
ftr-432	760	5	to	to	ADP
ftr-432	760	6	federal	federal	ADJ
ftr-432	760	7	tax	tax	NOUN
ftr-432	760	8	lien.-as	lien.-as	NOUN
ftr-432	760	9	seen	see	VERB
ftr-432	760	10	above	above	ADV
ftr-432	760	11	,	,	PUNCT
ftr-432	760	12	the	the	DET
ftr-432	760	13	laws	law	NOUN
ftr-432	760	14	of	of	ADP
ftr-432	760	15	the	the	DET
ftr-432	760	16	various	various	ADJ
ftr-432	760	17	states	state	NOUN
ftr-432	760	18	limit	limit	VERB
ftr-432	760	19	the	the	DET
ftr-432	760	20	ability	ability	NOUN
ftr-432	760	21	of	of	ADP
ftr-432	760	22	ordinary	ordinary	ADJ
ftr-432	760	23	creditors	creditor	NOUN
ftr-432	760	24	to	to	PART
ftr-432	760	25	proceed	proceed	VERB
ftr-432	760	26	against	against	ADP
ftr-432	760	27	entireties	entirety	NOUN
ftr-432	760	28	property	property	NOUN
ftr-432	760	29	to	to	PART
ftr-432	760	30	satisfy	satisfy	VERB
ftr-432	760	31	separate	separate	ADJ
ftr-432	760	32	debts	debt	NOUN
ftr-432	760	33	.	.	PUNCT
ftr-432	761	1	do	do	AUX
ftr-432	761	2	these	these	DET
ftr-432	761	3	laws	law	NOUN
ftr-432	761	4	similarly	similarly	ADV
ftr-432	761	5	limit	limit	VERB
ftr-432	761	6	the	the	DET
ftr-432	761	7	ability	ability	NOUN
ftr-432	761	8	of	of	ADP
ftr-432	761	9	the	the	DET
ftr-432	761	10	irs	irs	PROPN
ftr-432	761	11	?	?	PUNCT
ftr-432	762	1	the	the	DET
ftr-432	762	2	courts	court	NOUN
ftr-432	762	3	have	have	AUX
ftr-432	762	4	said	say	VERB
ftr-432	762	5	"	"	PUNCT
ftr-432	762	6	yes	yes	INTJ
ftr-432	762	7	.	.	PUNCT
ftr-432	762	8	"	"	PUNCT
ftr-432	763	1	the	the	DET
ftr-432	763	2	foundational	foundational	ADJ
ftr-432	763	3	cases	case	NOUN
ftr-432	763	4	of	of	ADP
ftr-432	763	5	this	this	DET
ftr-432	763	6	line'62	line'62	NOUN
ftr-432	763	7	were	be	AUX
ftr-432	763	8	decided	decide	VERB
ftr-432	763	9	during	during	ADP
ftr-432	763	10	the	the	DET
ftr-432	763	11	period	period	NOUN
ftr-432	763	12	when	when	SCONJ
ftr-432	763	13	language	language	NOUN
ftr-432	763	14	in	in	ADP
ftr-432	763	15	morgan	morgan	PROPN
ftr-432	763	16	,	,	PUNCT
ftr-432	763	17	bess	bess	NOUN
ftr-432	763	18	,	,	PUNCT
ftr-432	763	19	and	and	CCONJ
ftr-432	763	20	aquilino	aquilino	NOUN
ftr-432	763	21	led	lead	VERB
ftr-432	763	22	some	some	PRON
ftr-432	763	23	to	to	PART
ftr-432	763	24	think	think	VERB
ftr-432	763	25	that	that	SCONJ
ftr-432	763	26	state	state	NOUN
ftr-432	763	27	law	law	NOUN
ftr-432	763	28	governs	govern	VERB
ftr-432	763	29	section	section	NOUN
ftr-432	763	30	6321	6321	NUM
ftr-432	763	31	property	property	NOUN
ftr-432	763	32	classification	classification	NOUN
ftr-432	763	33	.	.	PUNCT
ftr-432	764	1	63	63	NUM
ftr-432	765	1	since	since	SCONJ
ftr-432	765	2	that	that	DET
ftr-432	765	3	time	time	NOUN
ftr-432	765	4	,	,	PUNCT
ftr-432	765	5	the	the	DET
ftr-432	765	6	supreme	supreme	PROPN
ftr-432	765	7	court	court	PROPN
ftr-432	765	8	has	have	AUX
ftr-432	765	9	made	make	VERB
ftr-432	765	10	it	it	PRON
ftr-432	765	11	clear	clear	ADJ
ftr-432	765	12	that	that	SCONJ
ftr-432	765	13	tax	tax	NOUN
ftr-432	765	14	collection	collection	NOUN
ftr-432	765	15	by	by	ADP
ftr-432	765	16	the	the	DET
ftr-432	765	17	irs	irs	PROPN
ftr-432	765	18	"	"	PUNCT
ftr-432	765	19	does	do	AUX
ftr-432	765	20	not	not	PART
ftr-432	765	21	arise	arise	VERB
ftr-432	765	22	out	out	ADP
ftr-432	765	23	of	of	ADP
ftr-432	765	24	[	[	X
ftr-432	765	25	the	the	DET
ftr-432	765	26	irs	irs	PROPN
ftr-432	765	27	's	's	PART
ftr-432	765	28	]	]	PUNCT
ftr-432	765	29	privileges	privilege	NOUN
ftr-432	765	30	as	as	ADP
ftr-432	765	31	an	an	DET
ftr-432	765	32	ordinary	ordinary	ADJ
ftr-432	765	33	creditor	creditor	NOUN
ftr-432	765	34	"	"	PUNCT
ftr-432	765	35	and	and	CCONJ
ftr-432	765	36	"	"	PUNCT
ftr-432	765	37	is	be	AUX
ftr-432	765	38	not	not	PART
ftr-432	765	39	the	the	DET
ftr-432	765	40	act	act	NOUN
ftr-432	765	41	of	of	ADP
ftr-432	765	42	an	an	DET
ftr-432	765	43	ordinary	ordinary	ADJ
ftr-432	765	44	creditor	creditor	NOUN
ftr-432	765	45	,	,	PUNCT
ftr-432	765	46	but	but	CCONJ
ftr-432	765	47	the	the	DET
ftr-432	765	48	exercise	exercise	NOUN
ftr-432	765	49	of	of	ADP
ftr-432	765	50	a	a	DET
ftr-432	765	51	sovereign	sovereign	ADJ
ftr-432	765	52	prerogative	prerogative	NOUN
ftr-432	765	53	"	"	PUNCT
ftr-432	765	54	grounded	ground	VERB
ftr-432	765	55	in	in	ADP
ftr-432	765	56	the	the	DET
ftr-432	765	57	constitution	constitution	NOUN
ftr-432	765	58	.	.	PUNCT
ftr-432	765	59	'	'	PUNCT
ftr-432	766	1	nonetheless	nonetheless	ADV
ftr-432	766	2	,	,	PUNCT
ftr-432	766	3	the	the	DET
ftr-432	766	4	weed	weed	NOUN
ftr-432	766	5	sprouted	sprout	VERB
ftr-432	766	6	from	from	ADP
ftr-432	766	7	the	the	DET
ftr-432	766	8	early	early	ADJ
ftr-432	766	9	cases	case	NOUN
ftr-432	766	10	has	have	AUX
ftr-432	766	11	proved	prove	VERB
ftr-432	766	12	hardy	hardy	ADJ
ftr-432	766	13	,	,	PUNCT
ftr-432	766	14	and	and	CCONJ
ftr-432	766	15	later	later	ADV
ftr-432	766	16	decisions	decision	NOUN
ftr-432	766	17	have	have	AUX
ftr-432	766	18	continued	continue	VERB
ftr-432	766	19	to	to	PART
ftr-432	766	20	hold	hold	VERB
ftr-432	766	21	that	that	SCONJ
ftr-432	766	22	the	the	DET
ftr-432	766	23	amenability	amenability	NOUN
ftr-432	766	24	of	of	ADP
ftr-432	766	25	entireties	entirety	NOUN
ftr-432	766	26	interests	interest	NOUN
ftr-432	766	27	and	and	CCONJ
ftr-432	766	28	entireties	entirety	NOUN
ftr-432	766	29	property	property	NOUN
ftr-432	766	30	to	to	ADP
ftr-432	766	31	the	the	DET
ftr-432	766	32	federal	federal	ADJ
ftr-432	766	33	tax	tax	NOUN
ftr-432	766	34	lien	lien	NOUN
ftr-432	766	35	depends	depend	VERB
ftr-432	766	36	upon	upon	SCONJ
ftr-432	766	37	the	the	DET
ftr-432	766	38	terms	term	NOUN
ftr-432	766	39	of	of	ADP
ftr-432	766	40	state	state	NOUN
ftr-432	766	41	law	law	NOUN
ftr-432	766	42	.	.	PUNCT
ftr-432	767	1	165	165	NUM
ftr-432	767	2	hereafter	hereafter	ADV
ftr-432	767	3	,	,	PUNCT
ftr-432	767	4	this	this	DET
ftr-432	767	5	view	view	NOUN
ftr-432	767	6	is	be	AUX
ftr-432	767	7	called	call	VERB
ftr-432	767	8	the	the	DET
ftr-432	767	9	"	"	PUNCT
ftr-432	767	10	entireties	entirety	NOUN
ftr-432	767	11	bar	bar	NOUN
ftr-432	767	12	to	to	ADP
ftr-432	767	13	collection	collection	NOUN
ftr-432	767	14	"	"	PUNCT
ftr-432	767	15	or	or	CCONJ
ftr-432	767	16	the	the	DET
ftr-432	767	17	"	"	PUNCT
ftr-432	767	18	entireties	entirety	NOUN
ftr-432	767	19	bar	bar	NOUN
ftr-432	767	20	.	.	PUNCT
ftr-432	767	21	"	"	PUNCT
ftr-432	768	1	158	158	NUM
ftr-432	768	2	.	.	PUNCT
ftr-432	769	1	see	see	VERB
ftr-432	769	2	,	,	PUNCT
ftr-432	769	3	e.g.	e.g.	ADV
ftr-432	769	4	,	,	PUNCT
ftr-432	769	5	whittaker	whittaker	PROPN
ftr-432	769	6	v.	v.	PROPN
ftr-432	769	7	kavanagh	kavanagh	PROPN
ftr-432	769	8	,	,	PUNCT
ftr-432	769	9	100	100	NUM
ftr-432	769	10	f.	f.	PROPN
ftr-432	769	11	supp	supp	PROPN
ftr-432	769	12	.	.	PUNCT
ftr-432	770	1	918	918	NUM
ftr-432	770	2	,	,	PUNCT
ftr-432	770	3	920	920	NUM
ftr-432	770	4	(	(	PUNCT
ftr-432	770	5	e.d	e.d	PROPN
ftr-432	770	6	.	.	PROPN
ftr-432	770	7	,	,	PUNCT
ftr-432	770	8	mich	mich	PROPN
ftr-432	770	9	.	.	PROPN
ftr-432	770	10	1951	1951	NUM
ftr-432	770	11	)	)	PUNCT
ftr-432	770	12	.	.	PUNCT
ftr-432	771	1	159	159	NUM
ftr-432	771	2	.	.	PUNCT
ftr-432	772	1	e.g.	e.g.	ADV
ftr-432	772	2	,	,	PUNCT
ftr-432	772	3	in	in	ADP
ftr-432	772	4	re	re	NOUN
ftr-432	772	5	persky	persky	NOUN
ftr-432	772	6	,	,	PUNCT
ftr-432	772	7	893	893	NUM
ftr-432	772	8	f.2d	f.2d	NUM
ftr-432	772	9	15	15	NUM
ftr-432	772	10	,	,	PUNCT
ftr-432	772	11	19	19	NUM
ftr-432	772	12	-	-	SYM
ftr-432	772	13	20	20	NUM
ftr-432	772	14	(	(	PUNCT
ftr-432	772	15	2d	2d	NUM
ftr-432	772	16	cir	cir	NOUN
ftr-432	772	17	.	.	PROPN
ftr-432	772	18	1989	1989	NUM
ftr-432	772	19	)	)	PUNCT
ftr-432	772	20	(	(	PUNCT
ftr-432	772	21	new	new	PROPN
ftr-432	772	22	york	york	PROPN
ftr-432	772	23	law	law	PROPN
ftr-432	772	24	)	)	PUNCT
ftr-432	772	25	.	.	PUNCT
ftr-432	773	1	160	160	NUM
ftr-432	773	2	.	.	PUNCT
ftr-432	774	1	e.g.	e.g.	ADV
ftr-432	774	2	,	,	PUNCT
ftr-432	774	3	in	in	ADP
ftr-432	774	4	re	re	NOUN
ftr-432	774	5	arango	arango	NOUN
ftr-432	774	6	,	,	PUNCT
ftr-432	774	7	992	992	NUM
ftr-432	774	8	f.2d	f.2d	ADP
ftr-432	774	9	611	611	NUM
ftr-432	774	10	,	,	PUNCT
ftr-432	774	11	613	613	NUM
ftr-432	774	12	(	(	PUNCT
ftr-432	774	13	6th	6th	ADJ
ftr-432	774	14	cir	cir	NOUN
ftr-432	774	15	.	.	PROPN
ftr-432	774	16	1993	1993	NUM
ftr-432	774	17	)	)	PUNCT
ftr-432	774	18	(	(	PUNCT
ftr-432	774	19	tennessee	tennessee	PROPN
ftr-432	774	20	law	law	PROPN
ftr-432	774	21	)	)	PUNCT
ftr-432	774	22	.	.	PUNCT
ftr-432	775	1	161	161	NUM
ftr-432	775	2	.	.	PUNCT
ftr-432	776	1	e.g.	e.g.	ADV
ftr-432	776	2	,	,	PUNCT
ftr-432	776	3	in	in	ADP
ftr-432	776	4	re	re	NOUN
ftr-432	776	5	garner	garner	NOUN
ftr-432	776	6	,	,	PUNCT
ftr-432	776	7	952	952	NUM
ftr-432	776	8	f.2d	f.2d	SYM
ftr-432	776	9	232	232	NUM
ftr-432	776	10	,	,	PUNCT
ftr-432	776	11	234	234	NUM
ftr-432	776	12	-	-	SYM
ftr-432	776	13	35	35	NUM
ftr-432	776	14	(	(	PUNCT
ftr-432	776	15	8th	8th	ADJ
ftr-432	776	16	cir	cir	NOUN
ftr-432	776	17	.	.	PROPN
ftr-432	776	18	1992	1992	NUM
ftr-432	776	19	)	)	PUNCT
ftr-432	776	20	(	(	PUNCT
ftr-432	776	21	missouri	missouri	PROPN
ftr-432	776	22	law	law	PROPN
ftr-432	776	23	)	)	PUNCT
ftr-432	776	24	;	;	PUNCT
ftr-432	776	25	in	in	ADP
ftr-432	776	26	re	re	PROPN
ftr-432	776	27	carroll	carroll	PROPN
ftr-432	776	28	,	,	PUNCT
ftr-432	776	29	237	237	NUM
ftr-432	776	30	b.r	b.r	PROPN
ftr-432	776	31	.	.	PROPN
ftr-432	776	32	872	872	NUM
ftr-432	776	33	,	,	PUNCT
ftr-432	776	34	874	874	NUM
ftr-432	776	35	(	(	PUNCT
ftr-432	776	36	bankr	bankr	PROPN
ftr-432	776	37	.	.	PUNCT
ftr-432	777	1	d.	d.	PROPN
ftr-432	777	2	md	md	PROPN
ftr-432	777	3	.	.	PROPN
ftr-432	777	4	1999	1999	NUM
ftr-432	777	5	)	)	PUNCT
ftr-432	777	6	.	.	PUNCT
ftr-432	778	1	hereafter	hereafter	ADV
ftr-432	778	2	,	,	PUNCT
ftr-432	778	3	jurisdictions	jurisdiction	NOUN
ftr-432	778	4	of	of	ADP
ftr-432	778	5	this	this	DET
ftr-432	778	6	third	third	ADJ
ftr-432	778	7	group	group	NOUN
ftr-432	778	8	are	be	AUX
ftr-432	778	9	called	call	VERB
ftr-432	778	10	"	"	PUNCT
ftr-432	778	11	full	full	ADJ
ftr-432	778	12	bar	bar	NOUN
ftr-432	778	13	jurisdictions	jurisdiction	NOUN
ftr-432	778	14	.	.	PUNCT
ftr-432	778	15	"	"	PUNCT
ftr-432	779	1	162	162	NUM
ftr-432	779	2	.	.	PUNCT
ftr-432	780	1	e.g.	e.g.	ADV
ftr-432	780	2	,	,	PUNCT
ftr-432	780	3	united	united	PROPN
ftr-432	780	4	states	states	PROPN
ftr-432	780	5	v.	v.	PROPN
ftr-432	780	6	american	american	PROPN
ftr-432	780	7	nat'l	nat'l	PROPN
ftr-432	780	8	bank	bank	PROPN
ftr-432	780	9	,	,	PUNCT
ftr-432	780	10	255	255	NUM
ftr-432	780	11	f.2d	f.2d	NUM
ftr-432	780	12	504	504	NUM
ftr-432	780	13	(	(	PUNCT
ftr-432	780	14	5th	5th	ADJ
ftr-432	780	15	cir	cir	NOUN
ftr-432	780	16	.	.	PROPN
ftr-432	780	17	1958	1958	NUM
ftr-432	780	18	)	)	PUNCT
ftr-432	780	19	,	,	PUNCT
ftr-432	780	20	cert	cert	PROPN
ftr-432	780	21	.	.	PUNCT
ftr-432	780	22	denied	deny	VERB
ftr-432	780	23	as	as	ADP
ftr-432	780	24	to	to	ADP
ftr-432	780	25	another	another	DET
ftr-432	780	26	issue	issue	NOUN
ftr-432	780	27	,	,	PUNCT
ftr-432	780	28	358	358	NUM
ftr-432	780	29	u.s	u.s	PROPN
ftr-432	780	30	.	.	PROPN
ftr-432	780	31	835	835	NUM
ftr-432	780	32	(	(	PUNCT
ftr-432	780	33	1959	1959	NUM
ftr-432	780	34	)	)	PUNCT
ftr-432	780	35	;	;	PUNCT
ftr-432	781	1	raffaele	raffaele	PROPN
ftr-432	781	2	v.	v.	ADP
ftr-432	781	3	granger	granger	PROPN
ftr-432	781	4	,	,	PUNCT
ftr-432	781	5	196	196	NUM
ftr-432	781	6	f.2d	f.2d	SYM
ftr-432	781	7	620	620	NUM
ftr-432	781	8	(	(	PUNCT
ftr-432	781	9	3d	3d	NUM
ftr-432	781	10	cir	cir	NOUN
ftr-432	781	11	.	.	PROPN
ftr-432	781	12	1952	1952	NUM
ftr-432	781	13	)	)	PUNCT
ftr-432	781	14	;	;	PUNCT
ftr-432	781	15	united	united	PROPN
ftr-432	781	16	states	states	PROPN
ftr-432	781	17	v.	v.	ADP
ftr-432	781	18	hutcherson	hutcherson	PROPN
ftr-432	781	19	,	,	PUNCT
ftr-432	781	20	188	188	NUM
ftr-432	781	21	f.2d326	f.2d326	NOUN
ftr-432	781	22	(	(	PUNCT
ftr-432	781	23	8th	8th	ADJ
ftr-432	781	24	cir	cir	NOUN
ftr-432	781	25	.	.	PUNCT
ftr-432	781	26	1951	1951	NUM
ftr-432	781	27	)	)	PUNCT
ftr-432	781	28	;	;	PUNCT
ftr-432	781	29	pettengill	pettengill	PROPN
ftr-432	781	30	v.	v.	PROPN
ftr-432	781	31	united	united	PROPN
ftr-432	781	32	states	states	PROPN
ftr-432	781	33	,	,	PUNCT
ftr-432	781	34	205	205	NUM
ftr-432	781	35	f.	f.	PROPN
ftr-432	781	36	supp	supp	PROPN
ftr-432	781	37	.	.	PUNCT
ftr-432	782	1	10	10	NUM
ftr-432	782	2	(	(	PUNCT
ftr-432	782	3	d.	d.	PROPN
ftr-432	782	4	vt	vt	PROPN
ftr-432	782	5	.	.	PROPN
ftr-432	782	6	1962	1962	NUM
ftr-432	782	7	)	)	PUNCT
ftr-432	782	8	;	;	PUNCT
ftr-432	782	9	united	united	PROPN
ftr-432	782	10	states	states	PROPN
ftr-432	782	11	v.	v.	ADP
ftr-432	782	12	nathanson	nathanson	PROPN
ftr-432	782	13	,	,	PUNCT
ftr-432	782	14	60	60	NUM
ftr-432	782	15	f.	f.	PROPN
ftr-432	782	16	supp	supp	PROPN
ftr-432	782	17	.	.	PUNCT
ftr-432	783	1	193	193	NUM
ftr-432	783	2	(	(	PUNCT
ftr-432	783	3	e.d	e.d	PROPN
ftr-432	783	4	.	.	PROPN
ftr-432	783	5	mich	mich	PROPN
ftr-432	783	6	.	.	PROPN
ftr-432	783	7	1945	1945	NUM
ftr-432	783	8	)	)	PUNCT
ftr-432	783	9	.	.	PUNCT
ftr-432	784	1	163	163	NUM
ftr-432	784	2	.	.	PUNCT
ftr-432	785	1	see	see	VERB
ftr-432	785	2	supra	supra	PROPN
ftr-432	785	3	subpart	subpart	PROPN
ftr-432	785	4	hi.a	hi.a	NOUN
ftr-432	785	5	.	.	PROPN
ftr-432	785	6	164	164	NUM
ftr-432	785	7	.	.	PUNCT
ftr-432	786	1	united	united	PROPN
ftr-432	786	2	states	states	PROPN
ftr-432	786	3	v.	v.	PROPN
ftr-432	786	4	rodgers	rodger	NOUN
ftr-432	786	5	,	,	PUNCT
ftr-432	786	6	461	461	NUM
ftr-432	786	7	u.s	u.s	PROPN
ftr-432	786	8	.	.	PROPN
ftr-432	786	9	677	677	NUM
ftr-432	786	10	,	,	PUNCT
ftr-432	786	11	697	697	NUM
ftr-432	786	12	(	(	PUNCT
ftr-432	786	13	1983	1983	NUM
ftr-432	786	14	)	)	PUNCT
ftr-432	786	15	;	;	PUNCT
ftr-432	786	16	see	see	VERB
ftr-432	786	17	also	also	ADV
ftr-432	786	18	united	united	PROPN
ftr-432	786	19	states	states	PROPN
ftr-432	786	20	v.	v.	ADP
ftr-432	786	21	national	national	PROPN
ftr-432	786	22	bank	bank	PROPN
ftr-432	786	23	of	of	ADP
ftr-432	786	24	commerce	commerce	PROPN
ftr-432	786	25	,	,	PUNCT
ftr-432	786	26	472	472	NUM
ftr-432	786	27	u.s	u.s	PROPN
ftr-432	786	28	.	.	PROPN
ftr-432	786	29	713	713	NUM
ftr-432	786	30	,	,	PUNCT
ftr-432	786	31	727	727	NUM
ftr-432	786	32	(	(	PUNCT
ftr-432	786	33	1985	1985	NUM
ftr-432	786	34	)	)	PUNCT
ftr-432	786	35	;	;	PUNCT
ftr-432	786	36	randall	randall	PROPN
ftr-432	786	37	v.	v.	PROPN
ftr-432	786	38	h.	h.	PROPN
ftr-432	786	39	nakashima	nakashima	PROPN
ftr-432	786	40	&	&	CCONJ
ftr-432	786	41	co.	co.	PROPN
ftr-432	786	42	,	,	PUNCT
ftr-432	786	43	542	542	NUM
ftr-432	786	44	f.2d	f.2d	ADP
ftr-432	786	45	270	270	NUM
ftr-432	786	46	,	,	PUNCT
ftr-432	786	47	274	274	NUM
ftr-432	786	48	n.8	n.8	NOUN
ftr-432	786	49	(	(	PUNCT
ftr-432	786	50	5th	5th	ADJ
ftr-432	786	51	cir	cir	NOUN
ftr-432	786	52	.	.	PUNCT
ftr-432	786	53	1976	1976	NUM
ftr-432	786	54	)	)	PUNCT
ftr-432	786	55	(	(	PUNCT
ftr-432	786	56	criticizing	criticize	VERB
ftr-432	786	57	a	a	DET
ftr-432	786	58	position	position	NOUN
ftr-432	786	59	which	which	PRON
ftr-432	786	60	would	would	AUX
ftr-432	786	61	"	"	PUNCT
ftr-432	786	62	compare	compare	VERB
ftr-432	786	63	the	the	DET
ftr-432	786	64	[	[	X
ftr-432	786	65	irs	irs	X
ftr-432	786	66	]	]	X
ftr-432	786	67	to	to	ADP
ftr-432	786	68	a	a	DET
ftr-432	786	69	class	class	NOUN
ftr-432	786	70	of	of	ADP
ftr-432	786	71	creditors	creditor	NOUN
ftr-432	786	72	to	to	PART
ftr-432	786	73	which	which	PRON
ftr-432	786	74	it	it	PRON
ftr-432	786	75	is	be	AUX
ftr-432	786	76	superior	superior	ADJ
ftr-432	786	77	"	"	PUNCT
ftr-432	786	78	)	)	PUNCT
ftr-432	786	79	;	;	PUNCT
ftr-432	786	80	johnson	johnson	PROPN
ftr-432	786	81	,	,	PUNCT
ftr-432	786	82	supra	supra	PROPN
ftr-432	786	83	note	note	PROPN
ftr-432	786	84	6	6	NUM
ftr-432	786	85	,	,	PUNCT
ftr-432	786	86	at	at	ADP
ftr-432	786	87	655	655	NUM
ftr-432	786	88	-	-	SYM
ftr-432	786	89	57	57	NUM
ftr-432	786	90	.	.	PUNCT
ftr-432	786	91	165	165	NUM
ftr-432	786	92	.	.	PUNCT
ftr-432	787	1	e.g.	e.g.	ADV
ftr-432	787	2	,	,	PUNCT
ftr-432	787	3	irs	irs	PROPN
ftr-432	787	4	v.	v.	ADP
ftr-432	787	5	gaster	gaster	PROPN
ftr-432	787	6	,	,	PUNCT
ftr-432	787	7	42	42	NUM
ftr-432	787	8	f.3d	f.3d	NUM
ftr-432	787	9	787	787	NUM
ftr-432	787	10	,	,	PUNCT
ftr-432	787	11	791	791	NUM
ftr-432	787	12	(	(	PUNCT
ftr-432	787	13	3d	3d	NUM
ftr-432	787	14	cir	cir	NOUN
ftr-432	787	15	.	.	PROPN
ftr-432	787	16	1994	1994	NUM
ftr-432	787	17	)	)	PUNCT
ftr-432	787	18	;	;	PUNCT
ftr-432	787	19	united	united	PROPN
ftr-432	787	20	states	states	PROPN
ftr-432	787	21	v.	v.	PROPN
ftr-432	787	22	waltman	waltman	PROPN
ftr-432	787	23	,	,	PUNCT
ftr-432	787	24	98	98	NUM
ftr-432	787	25	-	-	SYM
ftr-432	787	26	1	1	NUM
ftr-432	787	27	u.s	u.s	PROPN
ftr-432	787	28	.	.	PROPN
ftr-432	787	29	tax	tax	PROPN
ftr-432	787	30	cas	cas	PROPN
ftr-432	787	31	.	.	PUNCT
ftr-432	788	1	(	(	PUNCT
ftr-432	788	2	cch	cch	PROPN
ftr-432	788	3	)	)	PUNCT
ftr-432	788	4	$	$	SYM
ftr-432	788	5	50,487	50,487	NUM
ftr-432	788	6	,	,	PUNCT
ftr-432	788	7	81	81	NUM
ftr-432	788	8	a.f.t.r	a.f.t.r	PROPN
ftr-432	788	9	.	.	PUNCT
ftr-432	789	1	2d	2d	PROPN
ftr-432	789	2	(	(	PUNCT
ftr-432	789	3	ria	ria	PROPN
ftr-432	789	4	)	)	PUNCT
ftr-432	789	5	1054	1054	NUM
ftr-432	789	6	(	(	PUNCT
ftr-432	789	7	s.d	s.d	PROPN
ftr-432	789	8	.	.	PROPN
ftr-432	789	9	ind	ind	PROPN
ftr-432	789	10	.	.	PUNCT
ftr-432	790	1	1998	1998	NUM
ftr-432	790	2	)	)	PUNCT
ftr-432	791	1	;	;	PUNCT
ftr-432	791	2	theo	theo	PROPN
ftr-432	791	3	.	.	PUNCT
ftr-432	792	1	h.	h.	PROPN
ftr-432	792	2	davies	davies	PROPN
ftr-432	792	3	&	&	CCONJ
ftr-432	792	4	co.	co.	PROPN
ftr-432	793	1	v.	v.	CCONJ
ftr-432	793	2	long	long	PROPN
ftr-432	793	3	&	&	CCONJ
ftr-432	793	4	melone	melone	PROPN
ftr-432	793	5	escrow	escrow	PROPN
ftr-432	793	6	,	,	PUNCT
ftr-432	793	7	876	876	NUM
ftr-432	793	8	f.	f.	PROPN
ftr-432	793	9	supp	supp	PROPN
ftr-432	793	10	.	.	PUNCT
ftr-432	794	1	230	230	NUM
ftr-432	794	2	(	(	PUNCT
ftr-432	794	3	d.	d.	PROPN
ftr-432	794	4	haw	haw	PROPN
ftr-432	794	5	.	.	PROPN
ftr-432	794	6	1995	1995	NUM
ftr-432	794	7	)	)	PUNCT
ftr-432	794	8	.	.	PUNCT
ftr-432	795	1	[	[	X
ftr-432	795	2	vol	vol	NOUN
ftr-432	795	3	5:6	5:6	NUM
ftr-432	795	4	the	the	DET
ftr-432	795	5	good	good	NOUN
ftr-432	795	6	,	,	PUNCT
ftr-432	795	7	the	the	DET
ftr-432	795	8	bad	bad	ADJ
ftr-432	795	9	,	,	PUNCT
ftr-432	795	10	and	and	CCONJ
ftr-432	795	11	the	the	DET
ftr-432	795	12	ugly	ugly	ADJ
ftr-432	795	13	despite	despite	SCONJ
ftr-432	795	14	such	such	ADJ
ftr-432	795	15	judicial	judicial	ADJ
ftr-432	795	16	endorsement	endorsement	NOUN
ftr-432	795	17	,	,	PUNCT
ftr-432	795	18	the	the	DET
ftr-432	795	19	entireties	entirety	NOUN
ftr-432	795	20	barhas	barhas	PROPN
ftr-432	795	21	been	be	AUX
ftr-432	795	22	criticized	criticize	VERB
ftr-432	795	23	on	on	ADP
ftr-432	795	24	a	a	DET
ftr-432	795	25	number	number	NOUN
ftr-432	795	26	of	of	ADP
ftr-432	795	27	doctrinal	doctrinal	ADJ
ftr-432	795	28	and	and	CCONJ
ftr-432	795	29	policy	policy	NOUN
ftr-432	795	30	grounds.166	grounds.166	NOUN
ftr-432	795	31	these	these	PRON
ftr-432	795	32	need	need	AUX
ftr-432	795	33	not	not	PART
ftr-432	795	34	be	be	AUX
ftr-432	795	35	rehashed	rehash	VERB
ftr-432	795	36	here	here	ADV
ftr-432	795	37	in	in	ADP
ftr-432	795	38	detail	detail	NOUN
ftr-432	795	39	.	.	PUNCT
ftr-432	796	1	instead	instead	ADV
ftr-432	796	2	our	our	PRON
ftr-432	796	3	present	present	ADJ
ftr-432	796	4	focus	focus	NOUN
ftr-432	796	5	is	be	AUX
ftr-432	796	6	on	on	ADP
ftr-432	796	7	entireties	entirety	NOUN
ftr-432	796	8	cases	case	NOUN
ftr-432	796	9	decided	decide	VERB
ftr-432	796	10	after	after	ADP
ftr-432	796	11	drye	drye	PROPN
ftr-432	796	12	.	.	PUNCT
ftr-432	797	1	are	be	AUX
ftr-432	797	2	they	they	PRON
ftr-432	797	3	faithful	faithful	ADJ
ftr-432	797	4	to	to	ADP
ftr-432	797	5	the	the	DET
ftr-432	797	6	supreme	supreme	PROPN
ftr-432	797	7	court	court	PROPN
ftr-432	797	8	's	's	PART
ftr-432	797	9	teaching	teaching	NOUN
ftr-432	797	10	in	in	ADP
ftr-432	797	11	that	that	DET
ftr-432	797	12	case	case	NOUN
ftr-432	797	13	?	?	PUNCT
ftr-432	798	1	it	it	PRON
ftr-432	798	2	is	be	AUX
ftr-432	798	3	to	to	ADP
ftr-432	798	4	such	such	ADJ
ftr-432	798	5	cases	case	NOUN
ftr-432	798	6	and	and	CCONJ
ftr-432	798	7	to	to	ADP
ftr-432	798	8	that	that	DET
ftr-432	798	9	question	question	NOUN
ftr-432	798	10	that	that	SCONJ
ftr-432	798	11	we	we	PRON
ftr-432	798	12	now	now	ADV
ftr-432	798	13	turn	turn	VERB
ftr-432	798	14	.	.	PUNCT
ftr-432	799	1	b.	b.	PROPN
ftr-432	799	2	green	green	ADJ
ftr-432	799	3	several	several	ADJ
ftr-432	799	4	states	state	NOUN
ftr-432	799	5	in	in	ADP
ftr-432	799	6	the	the	DET
ftr-432	799	7	third	third	ADJ
ftr-432	799	8	circuit	circuit	NOUN
ftr-432	799	9	are	be	AUX
ftr-432	799	10	full	full	ADJ
ftr-432	799	11	bar	bar	NOUN
ftr-432	799	12	jurisdictions	jurisdiction	NOUN
ftr-432	799	13	,	,	PUNCT
ftr-432	799	14	including	include	VERB
ftr-432	799	15	pennsylvania.167	pennsylvania.167	NOUN
ftr-432	799	16	at	at	ADP
ftr-432	799	17	an	an	DET
ftr-432	799	18	early	early	ADJ
ftr-432	799	19	date	date	NOUN
ftr-432	799	20	-	-	PUNCT
ftr-432	799	21	during	during	ADP
ftr-432	799	22	the	the	DET
ftr-432	799	23	period	period	NOUN
ftr-432	799	24	of	of	ADP
ftr-432	799	25	confusion	confusion	NOUN
ftr-432	799	26	between	between	ADP
ftr-432	799	27	morgan	morgan	PROPN
ftr-432	799	28	andnationalbankofcommercee6	andnationalbankofcommercee6	PROPN
ftr-432	799	29	-the	-the	DET
ftr-432	799	30	third	third	ADJ
ftr-432	799	31	circuit	circuit	NOUN
ftr-432	799	32	accepted	accept	VERB
ftr-432	799	33	that	that	SCONJ
ftr-432	799	34	the	the	DET
ftr-432	799	35	federal	federal	ADJ
ftr-432	799	36	tax	tax	NOUN
ftr-432	799	37	lien	lien	NOUN
ftr-432	799	38	is	be	AUX
ftr-432	799	39	limited	limit	VERB
ftr-432	799	40	by	by	ADP
ftr-432	799	41	pennsylvania	pennsylvania	PROPN
ftr-432	799	42	entireties	entirety	NOUN
ftr-432	799	43	law	law	NOUN
ftr-432	799	44	,	,	PUNCT
ftr-432	799	45	that	that	ADV
ftr-432	799	46	is	is	ADV
ftr-432	799	47	,	,	PUNCT
ftr-432	799	48	that	that	SCONJ
ftr-432	799	49	the	the	DET
ftr-432	799	50	lien	lien	NOUN
ftr-432	799	51	does	do	AUX
ftr-432	799	52	not	not	PART
ftr-432	799	53	attach	attach	VERB
ftr-432	799	54	to	to	ADP
ftr-432	799	55	entireties	entirety	NOUN
ftr-432	799	56	property	property	NOUN
ftr-432	799	57	when	when	SCONJ
ftr-432	799	58	only	only	ADV
ftr-432	799	59	one	one	NUM
ftr-432	799	60	spouse	spouse	NOUN
ftr-432	799	61	owes	owe	VERB
ftr-432	799	62	the	the	DET
ftr-432	799	63	taxes	taxis	NOUN
ftr-432	799	64	in	in	ADP
ftr-432	799	65	question	question	NOUN
ftr-432	799	66	.	.	PUNCT
ftr-432	800	1	169	169	NUM
ftr-432	801	1	it	it	PRON
ftr-432	801	2	was	be	AUX
ftr-432	801	3	against	against	ADP
ftr-432	801	4	that	that	PRON
ftr-432	801	5	backgroundthat	backgroundthat	ADV
ftr-432	801	6	the	the	DET
ftr-432	801	7	third	third	ADJ
ftr-432	801	8	circuit	circuit	NOUN
ftr-432	801	9	considered	consider	VERB
ftr-432	801	10	united	united	PROPN
ftr-432	801	11	states	states	PROPN
ftr-432	801	12	v.	v.	ADP
ftr-432	801	13	green	green	ADJ
ftr-432	801	14	.	.	PUNCT
ftr-432	802	1	7	7	NUM
ftr-432	802	2	the	the	DET
ftr-432	802	3	facts	fact	NOUN
ftr-432	802	4	were	be	AUX
ftr-432	802	5	nicely	nicely	ADV
ftr-432	802	6	framed	frame	VERB
ftr-432	802	7	by	by	ADP
ftr-432	802	8	the	the	DET
ftr-432	802	9	opinion	opinion	NOUN
ftr-432	802	10	's	's	PART
ftr-432	802	11	introductory	introductory	ADJ
ftr-432	802	12	paragraph	paragraph	NOUN
ftr-432	802	13	:	:	PUNCT
ftr-432	802	14	this	this	DET
ftr-432	802	15	case	case	NOUN
ftr-432	802	16	stems	stem	VERB
ftr-432	802	17	from	from	ADP
ftr-432	802	18	howard	howard	PROPN
ftr-432	802	19	green	green	PROPN
ftr-432	802	20	's	's	PART
ftr-432	802	21	efforts	effort	NOUN
ftr-432	802	22	to	to	PART
ftr-432	802	23	stay	stay	VERB
ftr-432	802	24	one	one	NUM
ftr-432	802	25	step	step	NOUN
ftr-432	802	26	ahead	ahead	ADV
ftr-432	802	27	of	of	ADP
ftr-432	802	28	his	his	PRON
ftr-432	802	29	creditors	creditor	NOUN
ftr-432	802	30	,	,	PUNCT
ftr-432	802	31	including	include	VERB
ftr-432	802	32	the	the	DET
ftr-432	802	33	[	[	X
ftr-432	802	34	irs	irs	PROPN
ftr-432	802	35	]	]	X
ftr-432	802	36	.	.	PUNCT
ftr-432	803	1	during	during	ADP
ftr-432	803	2	several	several	ADJ
ftr-432	803	3	years	year	NOUN
ftr-432	803	4	of	of	ADP
ftr-432	803	5	financial	financial	ADJ
ftr-432	803	6	struggle	struggle	NOUN
ftr-432	803	7	,	,	PUNCT
ftr-432	803	8	bankruptcy	bankruptcy	NOUN
ftr-432	803	9	filings	filing	NOUN
ftr-432	803	10	,	,	PUNCT
ftr-432	803	11	flight	flight	NOUN
ftr-432	803	12	from	from	ADP
ftr-432	803	13	federal	federal	ADJ
ftr-432	803	14	prosecution	prosecution	NOUN
ftr-432	803	15	and	and	CCONJ
ftr-432	803	16	ultimately	ultimately	ADV
ftr-432	803	17	jail	jail	NOUN
ftr-432	803	18	time	time	NOUN
ftr-432	803	19	,	,	PUNCT
ftr-432	803	20	green	green	PROPN
ftr-432	803	21	underestimated	underestimate	VERB
ftr-432	803	22	his	his	PRON
ftr-432	803	23	federal	federal	ADJ
ftr-432	803	24	tax	tax	NOUN
ftr-432	803	25	liabilities	liability	NOUN
ftr-432	803	26	.	.	PUNCT
ftr-432	803	27	.	.	PUNCT
ftr-432	803	28	.	.	PUNCT
ftr-432	803	29	.	.	PUNCT
ftr-432	804	1	the	the	DET
ftr-432	804	2	irs	irs	PROPN
ftr-432	804	3	eventually	eventually	ADV
ftr-432	804	4	caught	catch	VERB
ftr-432	804	5	up	up	ADP
ftr-432	804	6	with	with	ADP
ftr-432	804	7	green	green	ADJ
ftr-432	804	8	and	and	CCONJ
ftr-432	804	9	in	in	ADP
ftr-432	804	10	1992	1992	NUM
ftr-432	804	11	attempted	attempt	VERB
ftr-432	804	12	to	to	PART
ftr-432	804	13	foreclose	foreclose	VERB
ftr-432	804	14	against	against	ADP
ftr-432	804	15	all	all	PRON
ftr-432	804	16	of	of	ADP
ftr-432	804	17	his	his	PRON
ftr-432	804	18	property	property	NOUN
ftr-432	804	19	,	,	PUNCT
ftr-432	804	20	including	include	VERB
ftr-432	804	21	property	property	NOUN
ftr-432	804	22	in	in	ADP
ftr-432	804	23	huntington	huntington	PROPN
ftr-432	804	24	valley	valley	PROPN
ftr-432	804	25	,	,	PUNCT
ftr-432	804	26	pennsylvania	pennsylvania	PROPN
ftr-432	804	27	.	.	PUNCT
ftr-432	805	1	greenrespondedthat	greenrespondedthat	PRON
ftr-432	805	2	he	he	PRON
ftr-432	805	3	had	have	AUX
ftr-432	805	4	conveyed	convey	VERB
ftr-432	805	5	the	the	DET
ftr-432	805	6	huntington	huntington	PROPN
ftr-432	805	7	valley	valley	PROPN
ftr-432	805	8	property	property	NOUN
ftr-432	805	9	to	to	ADP
ftr-432	805	10	his	his	PRON
ftr-432	805	11	wife	wife	NOUN
ftr-432	805	12	...	...	PUNCT
ftr-432	805	13	thus	thus	ADV
ftr-432	805	14	insulating	insulate	VERB
ftr-432	805	15	it	it	PRON
ftr-432	805	16	from	from	ADP
ftr-432	805	17	foreclosure	foreclosure	NOUN
ftr-432	805	18	.	.	PUNCT
ftr-432	806	1	'7	'7	PROPN
ftr-432	806	2	'	'	PUNCT
ftr-432	806	3	the	the	DET
ftr-432	806	4	underpayments	underpayment	NOUN
ftr-432	806	5	were	be	AUX
ftr-432	806	6	of	of	ADP
ftr-432	806	7	income	income	NOUN
ftr-432	806	8	taxes	taxis	NOUN
ftr-432	806	9	for	for	ADP
ftr-432	806	10	1979	1979	NUM
ftr-432	806	11	,	,	PUNCT
ftr-432	806	12	1980	1980	NUM
ftr-432	806	13	,	,	PUNCT
ftr-432	806	14	and	and	CCONJ
ftr-432	806	15	1981	1981	NUM
ftr-432	806	16	.	.	PUNCT
ftr-432	807	1	these	these	DET
ftr-432	807	2	underpayments	underpayment	NOUN
ftr-432	807	3	were	be	AUX
ftr-432	807	4	assessed	assess	VERB
ftr-432	807	5	in	in	ADP
ftr-432	807	6	1991	1991	NUM
ftr-432	807	7	.172	.172	NUM
ftr-432	807	8	the	the	DET
ftr-432	807	9	transfer	transfer	NOUN
ftr-432	807	10	of	of	ADP
ftr-432	807	11	the	the	DET
ftr-432	807	12	huntington	huntington	PROPN
ftr-432	807	13	166	166	NUM
ftr-432	807	14	.	.	PUNCT
ftr-432	808	1	e.g.	e.g.	ADV
ftr-432	808	2	,	,	PUNCT
ftr-432	808	3	william	william	PROPN
ftr-432	808	4	d.	d.	PROPN
ftr-432	808	5	elliott	elliott	PROPN
ftr-432	808	6	,	,	PUNCT
ftr-432	808	7	federal	federal	ADJ
ftr-432	808	8	tax	tax	NOUN
ftr-432	808	9	collections	collection	NOUN
ftr-432	808	10	,	,	PUNCT
ftr-432	808	11	liens	lien	NOUN
ftr-432	808	12	&	&	CCONJ
ftr-432	808	13	levies	levy	NOUN
ftr-432	808	14	9	9	NUM
ftr-432	808	15	-	-	SYM
ftr-432	808	16	92	92	NUM
ftr-432	808	17	(	(	PUNCT
ftr-432	808	18	2d	2d	NUM
ftr-432	808	19	ed	ed	NOUN
ftr-432	808	20	.	.	PROPN
ftr-432	808	21	1995	1995	NUM
ftr-432	808	22	)	)	PUNCT
ftr-432	808	23	;	;	PUNCT
ftr-432	808	24	johnson	johnson	PROPN
ftr-432	808	25	,	,	PUNCT
ftr-432	808	26	supranote	supranote	VERB
ftr-432	808	27	16	16	NUM
ftr-432	808	28	,	,	PUNCT
ftr-432	808	29	at	at	ADP
ftr-432	808	30	1171	1171	NUM
ftr-432	808	31	-	-	SYM
ftr-432	808	32	80	80	NUM
ftr-432	808	33	;	;	PUNCT
ftr-432	808	34	stever	stever	PROPN
ftr-432	808	35	.	.	PUNCT
ftr-432	809	1	johnson	johnson	PROPN
ftr-432	809	2	,	,	PUNCT
ftr-432	809	3	fog	fog	PROPN
ftr-432	809	4	,	,	PUNCT
ftr-432	809	5	fairness	fairness	NOUN
ftr-432	809	6	,	,	PUNCT
ftr-432	809	7	andthefederal	andthefederal	ADJ
ftr-432	809	8	fisc	fisc	NOUN
ftr-432	809	9	:	:	PUNCT
ftr-432	809	10	tenancy	tenancy	NOUN
ftr-432	809	11	-	-	PUNCT
ftr-432	809	12	by	by	ADP
ftr-432	809	13	-	-	PUNCT
ftr-432	809	14	the	the	DET
ftr-432	809	15	-	-	PUNCT
ftr-432	809	16	entireties	entirety	NOUN
ftr-432	809	17	interests	interest	NOUN
ftr-432	809	18	and	and	CCONJ
ftr-432	809	19	the	the	DET
ftr-432	809	20	federal	federal	ADJ
ftr-432	809	21	tax	tax	NOUN
ftr-432	809	22	lien	lien	NOUN
ftr-432	809	23	,	,	PUNCT
ftr-432	809	24	60	60	NUM
ftr-432	809	25	mo	mo	PROPN
ftr-432	809	26	.	.	PROPN
ftr-432	809	27	l.	l.	PROPN
ftr-432	809	28	rev	rev	PROPN
ftr-432	809	29	.	.	PROPN
ftr-432	809	30	839	839	NUM
ftr-432	809	31	(	(	PUNCT
ftr-432	809	32	1995	1995	NUM
ftr-432	809	33	)	)	PUNCT
ftr-432	809	34	;	;	PUNCT
ftr-432	810	1	comment	comment	NOUN
ftr-432	810	2	,	,	PUNCT
ftr-432	810	3	federal	federal	ADJ
ftr-432	810	4	tax	tax	NOUN
ftr-432	810	5	liens	lien	NOUN
ftr-432	810	6	and	and	CCONJ
ftr-432	810	7	state	state	NOUN
ftr-432	810	8	homestead	homestead	NOUN
ftr-432	810	9	exemptions	exemption	NOUN
ftr-432	810	10	:	:	PUNCT
ftr-432	810	11	the	the	DET
ftr-432	810	12	aftermath	aftermath	NOUN
ftr-432	810	13	of	of	ADP
ftr-432	810	14	united	united	PROPN
ftr-432	810	15	states	states	PROPN
ftr-432	810	16	v.	v.	ADP
ftr-432	810	17	rodgers	rodger	NOUN
ftr-432	810	18	,	,	PUNCT
ftr-432	810	19	34	34	NUM
ftr-432	810	20	buff	buff	PROPN
ftr-432	810	21	.	.	PUNCT
ftr-432	811	1	l.	l.	PROPN
ftr-432	811	2	rev	rev	PROPN
ftr-432	811	3	.	.	PROPN
ftr-432	811	4	297	297	NUM
ftr-432	811	5	,	,	PUNCT
ftr-432	811	6	323	323	NUM
ftr-432	811	7	(	(	PUNCT
ftr-432	811	8	1985	1985	NUM
ftr-432	811	9	)	)	PUNCT
ftr-432	811	10	.	.	PUNCT
ftr-432	812	1	167	167	NUM
ftr-432	812	2	.	.	PUNCT
ftr-432	813	1	see	see	VERB
ftr-432	813	2	stauffer	stauffer	PROPN
ftr-432	813	3	v.	v.	PROPN
ftr-432	813	4	stauffer	stauffer	PROPN
ftr-432	813	5	,	,	PUNCT
ftr-432	813	6	465	465	NUM
ftr-432	813	7	pa	pa	NOUN
ftr-432	813	8	.	.	PROPN
ftr-432	813	9	558	558	NUM
ftr-432	813	10	,	,	PUNCT
ftr-432	813	11	576	576	NUM
ftr-432	813	12	,	,	PUNCT
ftr-432	813	13	351	351	NUM
ftr-432	813	14	a.2d	a.2d	SYM
ftr-432	813	15	236	236	NUM
ftr-432	813	16	(	(	PUNCT
ftr-432	813	17	1976	1976	NUM
ftr-432	813	18	)	)	PUNCT
ftr-432	813	19	.	.	PUNCT
ftr-432	814	1	168	168	NUM
ftr-432	814	2	.	.	PUNCT
ftr-432	815	1	see	see	VERB
ftr-432	815	2	supra	supra	PROPN
ftr-432	815	3	notes	note	VERB
ftr-432	815	4	57	57	NUM
ftr-432	815	5	-	-	SYM
ftr-432	815	6	70	70	NUM
ftr-432	815	7	and	and	CCONJ
ftr-432	815	8	accompanying	accompany	VERB
ftr-432	815	9	text	text	NOUN
ftr-432	815	10	.	.	PUNCT
ftr-432	816	1	169	169	NUM
ftr-432	816	2	.	.	PUNCT
ftr-432	817	1	see	see	VERB
ftr-432	817	2	,	,	PUNCT
ftr-432	817	3	e.g.	e.g.	ADV
ftr-432	817	4	,	,	PUNCT
ftr-432	817	5	raffaele	raffaele	PROPN
ftr-432	817	6	v.	v.	ADP
ftr-432	817	7	granger	granger	PROPN
ftr-432	817	8	,	,	PUNCT
ftr-432	817	9	196	196	NUM
ftr-432	817	10	f.2d	f.2d	SYM
ftr-432	817	11	620	620	NUM
ftr-432	817	12	(	(	PUNCT
ftr-432	817	13	3d	3d	NUM
ftr-432	817	14	cir	cir	NOUN
ftr-432	817	15	.	.	PROPN
ftr-432	817	16	1952	1952	NUM
ftr-432	817	17	)	)	PUNCT
ftr-432	817	18	.	.	PUNCT
ftr-432	818	1	170	170	NUM
ftr-432	818	2	.	.	X
ftr-432	819	1	201	201	NUM
ftr-432	819	2	f.3d	f.3d	NUM
ftr-432	819	3	251	251	NUM
ftr-432	819	4	(	(	PUNCT
ftr-432	819	5	3d	3d	NUM
ftr-432	819	6	cir	cir	NOUN
ftr-432	819	7	.	.	PROPN
ftr-432	819	8	2000	2000	NUM
ftr-432	819	9	)	)	PUNCT
ftr-432	819	10	.	.	PUNCT
ftr-432	820	1	171	171	NUM
ftr-432	820	2	.	.	PUNCT
ftr-432	821	1	i	i	PRON
ftr-432	821	2	d.	d.	PROPN
ftr-432	821	3	at	at	ADP
ftr-432	821	4	252	252	NUM
ftr-432	821	5	.	.	PUNCT
ftr-432	822	1	172	172	NUM
ftr-432	822	2	.	.	PUNCT
ftr-432	823	1	i	i	PRON
ftr-432	823	2	d.	d.	PROPN
ftr-432	823	3	at	at	ADP
ftr-432	823	4	253	253	NUM
ftr-432	823	5	.	.	PUNCT
ftr-432	824	1	green	green	PROPN
ftr-432	824	2	filed	file	VERB
ftr-432	824	3	income	income	NOUN
ftr-432	824	4	tax	tax	NOUN
ftr-432	824	5	returns	return	NOUN
ftr-432	824	6	for	for	ADP
ftr-432	824	7	these	these	DET
ftr-432	824	8	years	year	NOUN
ftr-432	824	9	.	.	PUNCT
ftr-432	825	1	normally	normally	ADV
ftr-432	825	2	,	,	PUNCT
ftr-432	825	3	the	the	DET
ftr-432	825	4	irs	irs	PROPN
ftr-432	825	5	must	must	AUX
ftr-432	825	6	assess	assess	VERB
ftr-432	825	7	deficiencies	deficiency	NOUN
ftr-432	825	8	within	within	ADP
ftr-432	825	9	three	three	NUM
ftr-432	825	10	years	year	NOUN
ftr-432	825	11	after	after	ADP
ftr-432	825	12	the	the	DET
ftr-432	825	13	filing	filing	NOUN
ftr-432	825	14	of	of	ADP
ftr-432	825	15	the	the	DET
ftr-432	825	16	return	return	NOUN
ftr-432	825	17	.	.	PUNCT
ftr-432	826	1	irc	irc	PROPN
ftr-432	826	2	§	§	PROPN
ftr-432	826	3	6501(a	6501(a	NUM
ftr-432	826	4	)	)	PUNCT
ftr-432	826	5	.	.	PUNCT
ftr-432	827	1	however	however	ADV
ftr-432	827	2	,	,	PUNCT
ftr-432	827	3	green	green	PROPN
ftr-432	827	4	's	's	PART
ftr-432	827	5	returns	return	NOUN
ftr-432	827	6	were	be	AUX
ftr-432	827	7	false	false	ADJ
ftr-432	827	8	or	or	CCONJ
ftr-432	827	9	fraudulent	fraudulent	ADJ
ftr-432	827	10	,	,	PUNCT
ftr-432	827	11	creating	create	VERB
ftr-432	827	12	an	an	DET
ftr-432	827	13	unlimited	unlimited	ADJ
ftr-432	827	14	period	period	NOUN
ftr-432	827	15	for	for	ADP
ftr-432	827	16	assessment	assessment	NOUN
ftr-432	827	17	.	.	PUNCT
ftr-432	828	1	irc	irc	PROPN
ftr-432	828	2	§	§	PROPN
ftr-432	828	3	6501(c)(2	6501(c)(2	NOUN
ftr-432	828	4	)	)	PUNCT
ftr-432	828	5	.	.	PUNCT
ftr-432	829	1	20021	20021	NUM
ftr-432	829	2	florida	florida	PROPN
ftr-432	829	3	tax	tax	PROPN
ftr-432	829	4	review	review	PROPN
ftr-432	829	5	[	[	PUNCT
ftr-432	829	6	valley	valley	NOUN
ftr-432	829	7	property	property	NOUN
ftr-432	829	8	(	(	PUNCT
ftr-432	829	9	a	a	DET
ftr-432	829	10	residence	residence	NOUN
ftr-432	829	11	)	)	PUNCT
ftr-432	829	12	occurred	occur	VERB
ftr-432	829	13	in	in	ADP
ftr-432	829	14	1981	1981	NUM
ftr-432	829	15	,	,	PUNCT
ftr-432	829	16	when	when	SCONJ
ftr-432	829	17	howard	howard	PROPN
ftr-432	829	18	conveyed	convey	VERB
ftr-432	829	19	it	it	PRON
ftr-432	829	20	from	from	ADP
ftr-432	829	21	himself	himself	PRON
ftr-432	829	22	individually	individually	ADV
ftr-432	829	23	to	to	ADP
ftr-432	829	24	his	his	PRON
ftr-432	829	25	wife	wife	NOUN
ftr-432	829	26	and	and	CCONJ
ftr-432	829	27	himself	himself	PRON
ftr-432	829	28	as	as	ADP
ftr-432	829	29	tenants	tenant	NOUN
ftr-432	829	30	by	by	ADP
ftr-432	829	31	the	the	DET
ftr-432	829	32	entireties	entirety	NOUN
ftr-432	829	33	.	.	PUNCT
ftr-432	830	1	the	the	DET
ftr-432	830	2	essence	essence	NOUN
ftr-432	830	3	of	of	ADP
ftr-432	830	4	the	the	DET
ftr-432	830	5	scheme	scheme	NOUN
ftr-432	830	6	was	be	AUX
ftr-432	830	7	that	that	SCONJ
ftr-432	830	8	howard	howard	PROPN
ftr-432	830	9	had	have	AUX
ftr-432	830	10	filed	file	VERB
ftr-432	830	11	returns	return	NOUN
ftr-432	830	12	in	in	ADP
ftr-432	830	13	his	his	PRON
ftr-432	830	14	individual	individual	ADJ
ftr-432	830	15	status	status	NOUN
ftr-432	830	16	;	;	PUNCT
ftr-432	830	17	none	none	NOUN
ftr-432	830	18	of	of	ADP
ftr-432	830	19	the	the	DET
ftr-432	830	20	returns	return	NOUN
ftr-432	830	21	for	for	ADP
ftr-432	830	22	the	the	DET
ftr-432	830	23	years	year	NOUN
ftr-432	830	24	at	at	ADP
ftr-432	830	25	issue	issue	NOUN
ftr-432	830	26	were	be	AUX
ftr-432	830	27	joint	joint	ADJ
ftr-432	830	28	with	with	ADP
ftr-432	830	29	his	his	PRON
ftr-432	830	30	wife	wife	NOUN
ftr-432	830	31	.	.	PUNCT
ftr-432	831	1	thus	thus	ADV
ftr-432	831	2	,	,	PUNCT
ftr-432	831	3	the	the	DET
ftr-432	831	4	assessments	assessment	NOUN
ftr-432	831	5	were	be	AUX
ftr-432	831	6	against	against	ADP
ftr-432	831	7	howard	howard	PROPN
ftr-432	831	8	only	only	ADV
ftr-432	831	9	,	,	PUNCT
ftr-432	831	10	not	not	PART
ftr-432	831	11	against	against	ADP
ftr-432	831	12	both	both	PRON
ftr-432	831	13	of	of	ADP
ftr-432	831	14	the	the	DET
ftr-432	831	15	spouses	spouse	NOUN
ftr-432	831	16	.	.	PUNCT
ftr-432	832	1	'7	'7	ADJ
ftr-432	832	2	3	3	NUM
ftr-432	832	3	nonetheless	nonetheless	ADV
ftr-432	832	4	,	,	PUNCT
ftr-432	832	5	the	the	DET
ftr-432	832	6	government	government	NOUN
ftr-432	832	7	claimed	claim	VERB
ftr-432	832	8	that	that	SCONJ
ftr-432	832	9	it	it	PRON
ftr-432	832	10	should	should	AUX
ftr-432	832	11	be	be	AUX
ftr-432	832	12	able	able	ADJ
ftr-432	832	13	to	to	PART
ftr-432	832	14	proceed	proceed	VERB
ftr-432	832	15	against	against	ADP
ftr-432	832	16	the	the	DET
ftr-432	832	17	property	property	NOUN
ftr-432	832	18	,	,	PUNCT
ftr-432	832	19	asserting	assert	VERB
ftr-432	832	20	that	that	SCONJ
ftr-432	832	21	its	its	PRON
ftr-432	832	22	transfer	transfer	NOUN
ftr-432	832	23	was	be	AUX
ftr-432	832	24	a	a	DET
ftr-432	832	25	fraudulent	fraudulent	ADJ
ftr-432	832	26	conveyance	conveyance	NOUN
ftr-432	832	27	which	which	PRON
ftr-432	832	28	the	the	DET
ftr-432	832	29	court	court	NOUN
ftr-432	832	30	should	should	AUX
ftr-432	832	31	set	set	VERB
ftr-432	832	32	aside	aside	ADV
ftr-432	832	33	.	.	PUNCT
ftr-432	833	1	the	the	DET
ftr-432	833	2	trial	trial	NOUN
ftr-432	833	3	court	court	NOUN
ftr-432	833	4	agreed	agree	VERB
ftr-432	833	5	;	;	PUNCT
ftr-432	833	6	green	green	PROPN
ftr-432	833	7	appealed	appeal	VERB
ftr-432	833	8	;	;	PUNCT
ftr-432	833	9	the	the	DET
ftr-432	833	10	third	third	ADJ
ftr-432	833	11	circuit	circuit	NOUN
ftr-432	833	12	affirmed	affirm	VERB
ftr-432	833	13	.	.	PUNCT
ftr-432	834	1	the	the	DET
ftr-432	834	2	portion	portion	NOUN
ftr-432	834	3	of	of	ADP
ftr-432	834	4	the	the	DET
ftr-432	834	5	third	third	ADJ
ftr-432	834	6	circuit	circuit	NOUN
ftr-432	834	7	's	's	PART
ftr-432	834	8	opinion	opinion	NOUN
ftr-432	834	9	of	of	ADP
ftr-432	834	10	direct	direct	ADJ
ftr-432	834	11	concern	concern	NOUN
ftr-432	834	12	here	here	ADV
ftr-432	834	13	is	be	AUX
ftr-432	834	14	as	as	SCONJ
ftr-432	834	15	follows	follow	VERB
ftr-432	834	16	:	:	PUNCT
ftr-432	834	17	"	"	PUNCT
ftr-432	834	18	courts	court	NOUN
ftr-432	834	19	look	look	VERB
ftr-432	834	20	to	to	ADP
ftr-432	834	21	state	state	NOUN
ftr-432	834	22	law	law	NOUN
ftr-432	834	23	to	to	PART
ftr-432	834	24	determine	determine	VERB
ftr-432	834	25	what	what	PRON
ftr-432	834	26	rights	right	NOUN
ftr-432	834	27	a	a	DET
ftr-432	834	28	taxpayer	taxpayer	NOUN
ftr-432	834	29	has	have	VERB
ftr-432	834	30	in	in	ADP
ftr-432	834	31	the	the	DET
ftr-432	834	32	property	property	NOUN
ftr-432	834	33	the	the	DET
ftr-432	834	34	government	government	NOUN
ftr-432	834	35	seeks	seek	VERB
ftr-432	834	36	to	to	PART
ftr-432	834	37	reach	reach	VERB
ftr-432	834	38	.	.	PUNCT
ftr-432	835	1	see	see	VERB
ftr-432	835	2	drye	drye	PROPN
ftr-432	835	3	v.	v.	PROPN
ftr-432	835	4	united	united	PROPN
ftr-432	835	5	states	states	PROPN
ftr-432	835	6	....	....	PUNCT
ftr-432	836	1	under	under	ADP
ftr-432	836	2	pennsylvania	pennsylvania	PROPN
ftr-432	836	3	law	law	PROPN
ftr-432	836	4	,	,	PUNCT
ftr-432	836	5	property	property	NOUN
ftr-432	836	6	owned	own	VERB
ftr-432	836	7	by	by	ADP
ftr-432	836	8	tenants	tenant	NOUN
ftr-432	836	9	by	by	ADP
ftr-432	836	10	the	the	DET
ftr-432	836	11	entirety	entirety	NOUN
ftr-432	836	12	is	be	AUX
ftr-432	836	13	not	not	PART
ftr-432	836	14	subject	subject	ADJ
ftr-432	836	15	to	to	ADP
ftr-432	836	16	the	the	DET
ftr-432	836	17	debts	debt	NOUN
ftr-432	836	18	of	of	ADP
ftr-432	836	19	either	either	DET
ftr-432	836	20	spouse	spouse	NOUN
ftr-432	836	21	.	.	PUNCT
ftr-432	837	1	"'1	"'1	PUNCT
ftr-432	837	2	74	74	NUM
ftr-432	837	3	this	this	PRON
ftr-432	837	4	suggests	suggest	VERB
ftr-432	837	5	that	that	SCONJ
ftr-432	837	6	,	,	PUNCT
ftr-432	837	7	in	in	ADP
ftr-432	837	8	the	the	DET
ftr-432	837	9	eyes	eye	NOUN
ftr-432	837	10	of	of	ADP
ftr-432	837	11	the	the	DET
ftr-432	837	12	green	green	PROPN
ftr-432	837	13	court	court	NOUN
ftr-432	837	14	,	,	PUNCT
ftr-432	837	15	state	state	NOUN
ftr-432	837	16	law	law	NOUN
ftr-432	837	17	restrictions	restriction	NOUN
ftr-432	837	18	on	on	ADP
ftr-432	837	19	creditors	creditor	NOUN
ftr-432	837	20	'	'	PART
ftr-432	837	21	remedies	remedy	NOUN
ftr-432	837	22	are	be	AUX
ftr-432	837	23	incorporated	incorporate	VERB
ftr-432	837	24	into	into	ADP
ftr-432	837	25	federal	federal	ADJ
ftr-432	837	26	tax	tax	NOUN
ftr-432	837	27	lien	lien	NOUN
ftr-432	837	28	analysis	analysis	NOUN
ftr-432	837	29	under	under	ADP
ftr-432	837	30	drye	drye	NOUN
ftr-432	837	31	.	.	PUNCT
ftr-432	838	1	but	but	CCONJ
ftr-432	838	2	of	of	ADP
ftr-432	838	3	course	course	NOUN
ftr-432	838	4	they	they	PRON
ftr-432	838	5	are	be	AUX
ftr-432	838	6	not	not	PART
ftr-432	838	7	.	.	PUNCT
ftr-432	839	1	under	under	ADP
ftr-432	839	2	drye	drye	PROPN
ftr-432	839	3	,	,	PUNCT
ftr-432	839	4	one	one	PRON
ftr-432	839	5	would	would	AUX
ftr-432	839	6	look	look	VERB
ftr-432	839	7	to	to	ADP
ftr-432	839	8	pennsylvania	pennsylvania	PROPN
ftr-432	839	9	law	law	PROPN
ftr-432	839	10	to	to	PART
ftr-432	839	11	ascertain	ascertain	VERB
ftr-432	839	12	what	what	PRON
ftr-432	839	13	powers	power	NOUN
ftr-432	839	14	as	as	ADP
ftr-432	839	15	to	to	ADP
ftr-432	839	16	the	the	DET
ftr-432	839	17	underlying	underlie	VERB
ftr-432	839	18	property	property	NOUN
ftr-432	839	19	each	each	DET
ftr-432	839	20	entireties	entirety	NOUN
ftr-432	839	21	tenant	tenant	NOUN
ftr-432	839	22	(	(	PUNCT
ftr-432	839	23	each	each	DET
ftr-432	839	24	spouse	spouse	NOUN
ftr-432	839	25	)	)	PUNCT
ftr-432	839	26	has	have	VERB
ftr-432	839	27	.	.	PUNCT
ftr-432	840	1	that	that	PRON
ftr-432	840	2	is	be	AUX
ftr-432	840	3	stage	stage	NOUN
ftr-432	840	4	one	one	NUM
ftr-432	840	5	,	,	PUNCT
ftr-432	840	6	and	and	CCONJ
ftr-432	840	7	that	that	PRON
ftr-432	840	8	is	be	AUX
ftr-432	840	9	where	where	SCONJ
ftr-432	840	10	recourse	recourse	NOUN
ftr-432	840	11	to	to	ADP
ftr-432	840	12	pennsylvania	pennsylvania	PROPN
ftr-432	840	13	law	law	PROPN
ftr-432	840	14	would	would	AUX
ftr-432	840	15	end	end	VERB
ftr-432	840	16	.	.	PUNCT
ftr-432	841	1	federal	federal	ADJ
ftr-432	841	2	law	law	NOUN
ftr-432	841	3	would	would	AUX
ftr-432	841	4	control	control	VERB
ftr-432	841	5	stages	stage	NOUN
ftr-432	841	6	two	two	NUM
ftr-432	841	7	and	and	CCONJ
ftr-432	841	8	three	three	NUM
ftr-432	841	9	,	,	PUNCT
ftr-432	841	10	i.e.	i.e.	X
ftr-432	841	11	,	,	PUNCT
ftr-432	841	12	whether	whether	SCONJ
ftr-432	841	13	the	the	DET
ftr-432	841	14	powers	power	NOUN
ftr-432	841	15	rise	rise	VERB
ftr-432	841	16	to	to	ADP
ftr-432	841	17	the	the	DET
ftr-432	841	18	level	level	NOUN
ftr-432	841	19	of	of	ADP
ftr-432	841	20	section	section	NOUN
ftr-432	841	21	6321	6321	NUM
ftr-432	841	22	property	property	NOUN
ftr-432	841	23	rights	right	NOUN
ftr-432	841	24	and	and	CCONJ
ftr-432	841	25	what	what	PRON
ftr-432	841	26	the	the	DET
ftr-432	841	27	irs	irs	PROPN
ftr-432	841	28	could	could	AUX
ftr-432	841	29	or	or	CCONJ
ftr-432	841	30	could	could	AUX
ftr-432	841	31	not	not	PART
ftr-432	841	32	do	do	VERB
ftr-432	841	33	against	against	ADP
ftr-432	841	34	the	the	DET
ftr-432	841	35	underlying	underlie	VERB
ftr-432	841	36	property	property	NOUN
ftr-432	841	37	owned	own	VERB
ftr-432	841	38	by	by	ADP
ftr-432	841	39	the	the	DET
ftr-432	841	40	entireties	entirety	NOUN
ftr-432	841	41	estate	estate	NOUN
ftr-432	841	42	.	.	PUNCT
ftr-432	842	1	the	the	DET
ftr-432	842	2	green	green	PROPN
ftr-432	842	3	court	court	PROPN
ftr-432	842	4	misapplied	misapply	VERB
ftr-432	842	5	drye	drye	PROPN
ftr-432	842	6	.	.	PUNCT
ftr-432	843	1	however	however	ADV
ftr-432	843	2	,	,	PUNCT
ftr-432	843	3	this	this	DET
ftr-432	843	4	lapse	lapse	NOUN
ftr-432	843	5	is	be	AUX
ftr-432	843	6	mitigated	mitigate	VERB
ftr-432	843	7	by	by	ADP
ftr-432	843	8	the	the	DET
ftr-432	843	9	circumstances	circumstance	NOUN
ftr-432	843	10	.	.	PUNCT
ftr-432	844	1	green	green	PROPN
ftr-432	844	2	was	be	AUX
ftr-432	844	3	decided	decide	VERB
ftr-432	844	4	only	only	ADV
ftr-432	844	5	about	about	ADV
ftr-432	844	6	five	five	NUM
ftr-432	844	7	weeks	week	NOUN
ftr-432	844	8	after	after	SCONJ
ftr-432	844	9	drye	drye	PROPN
ftr-432	844	10	was	be	AUX
ftr-432	844	11	handed	hand	VERB
ftr-432	844	12	down	down	ADP
ftr-432	844	13	.	.	PUNCT
ftr-432	845	1	perhaps	perhaps	ADV
ftr-432	845	2	insufficient	insufficient	ADJ
ftr-432	845	3	time	time	NOUN
ftr-432	845	4	was	be	AUX
ftr-432	845	5	available	available	ADJ
ftr-432	845	6	to	to	PART
ftr-432	845	7	fully	fully	ADV
ftr-432	845	8	assess	assess	VERB
ftr-432	845	9	the	the	DET
ftr-432	845	10	impact	impact	NOUN
ftr-432	845	11	of	of	ADP
ftr-432	845	12	drye	drye	PROPN
ftr-432	845	13	on	on	ADP
ftr-432	845	14	the	the	DET
ftr-432	845	15	old	old	ADJ
ftr-432	845	16	bar	bar	NOUN
ftr-432	845	17	cases	case	NOUN
ftr-432	845	18	.	.	PUNCT
ftr-432	846	1	moreover	moreover	ADV
ftr-432	846	2	,	,	PUNCT
ftr-432	846	3	the	the	DET
ftr-432	846	4	case	case	NOUN
ftr-432	846	5	did	do	AUX
ftr-432	846	6	not	not	PART
ftr-432	846	7	compel	compel	VERB
ftr-432	846	8	such	such	ADJ
ftr-432	846	9	assessment	assessment	NOUN
ftr-432	846	10	in	in	ADP
ftr-432	846	11	order	order	NOUN
ftr-432	846	12	to	to	PART
ftr-432	846	13	hold	hold	VERB
ftr-432	846	14	for	for	ADP
ftr-432	846	15	the	the	DET
ftr-432	846	16	right	right	ADJ
ftr-432	846	17	party	party	NOUN
ftr-432	846	18	.	.	PUNCT
ftr-432	847	1	it	it	PRON
ftr-432	847	2	long	long	ADV
ftr-432	847	3	has	have	AUX
ftr-432	847	4	been	be	AUX
ftr-432	847	5	recognized	recognize	VERB
ftr-432	847	6	that	that	SCONJ
ftr-432	847	7	property	property	NOUN
ftr-432	847	8	fraudulently	fraudulently	ADV
ftr-432	847	9	conveyed	convey	VERB
ftr-432	847	10	into	into	ADP
ftr-432	847	11	entireties	entirety	NOUN
ftr-432	847	12	status	status	NOUN
ftr-432	847	13	is	be	AUX
ftr-432	847	14	not	not	PART
ftr-432	847	15	protected	protect	VERB
ftr-432	847	16	by	by	ADP
ftr-432	847	17	the	the	DET
ftr-432	847	18	entireties	entirety	NOUN
ftr-432	847	19	bar.1	bar.1	NOUN
ftr-432	847	20	75	75	NUM
ftr-432	847	21	since	since	SCONJ
ftr-432	847	22	that	that	DET
ftr-432	847	23	exception	exception	NOUN
ftr-432	847	24	applied	apply	VERB
ftr-432	847	25	in	in	ADP
ftr-432	847	26	green	green	NOUN
ftr-432	847	27	,	,	PUNCT
ftr-432	847	28	the	the	DET
ftr-432	847	29	case	case	NOUN
ftr-432	847	30	did	do	AUX
ftr-432	847	31	not	not	PART
ftr-432	847	32	necessitate	necessitate	VERB
ftr-432	847	33	a	a	DET
ftr-432	847	34	searching	search	VERB
ftr-432	847	35	reexamination	reexamination	NOUN
ftr-432	847	36	of	of	ADP
ftr-432	847	37	the	the	DET
ftr-432	847	38	bar	bar	NOUN
ftr-432	847	39	cases	case	NOUN
ftr-432	847	40	in	in	ADP
ftr-432	847	41	light	light	NOUN
ftr-432	847	42	of	of	ADP
ftr-432	847	43	the	the	DET
ftr-432	847	44	then	then	ADV
ftr-432	847	45	quite	quite	ADV
ftr-432	847	46	new	new	ADJ
ftr-432	847	47	drye	drye	NOUN
ftr-432	847	48	.	.	PUNCT
ftr-432	848	1	for	for	ADP
ftr-432	848	2	these	these	DET
ftr-432	848	3	reasons	reason	NOUN
ftr-432	848	4	green	green	ADJ
ftr-432	848	5	is	be	AUX
ftr-432	848	6	more	more	ADV
ftr-432	848	7	an	an	DET
ftr-432	848	8	ugly	ugly	ADJ
ftr-432	848	9	case	case	NOUN
ftr-432	848	10	than	than	ADP
ftr-432	848	11	a	a	DET
ftr-432	848	12	bad	bad	ADJ
ftr-432	848	13	one	one	NOUN
ftr-432	848	14	.	.	PUNCT
ftr-432	849	1	the	the	DET
ftr-432	849	2	circumstances	circumstance	NOUN
ftr-432	849	3	of	of	ADP
ftr-432	849	4	the	the	DET
ftr-432	849	5	case	case	NOUN
ftr-432	849	6	made	make	VERB
ftr-432	849	7	it	it	PRON
ftr-432	849	8	unnecessary	unnecessary	ADJ
ftr-432	849	9	to	to	PART
ftr-432	849	10	engage	engage	VERB
ftr-432	849	11	in	in	ADP
ftr-432	849	12	the	the	DET
ftr-432	849	13	scrutiny	scrutiny	NOUN
ftr-432	849	14	that	that	SCONJ
ftr-432	849	15	173	173	NUM
ftr-432	849	16	.	.	PUNCT
ftr-432	850	1	even	even	ADV
ftr-432	850	2	the	the	DET
ftr-432	850	3	bar	bar	NOUN
ftr-432	850	4	cases	case	NOUN
ftr-432	850	5	acknowledge	acknowledge	VERB
ftr-432	850	6	that	that	SCONJ
ftr-432	850	7	the	the	DET
ftr-432	850	8	federal	federal	ADJ
ftr-432	850	9	tax	tax	NOUN
ftr-432	850	10	lien	lien	NOUN
ftr-432	850	11	attaches	attach	VERB
ftr-432	850	12	to	to	ADP
ftr-432	850	13	entireties	entirety	NOUN
ftr-432	850	14	property	property	NOUN
ftr-432	850	15	if	if	SCONJ
ftr-432	850	16	the	the	DET
ftr-432	850	17	irs	irs	PROPN
ftr-432	850	18	has	have	VERB
ftr-432	850	19	a	a	DET
ftr-432	850	20	joint	joint	ADJ
ftr-432	850	21	assessment	assessment	NOUN
ftr-432	850	22	against	against	ADP
ftr-432	850	23	the	the	DET
ftr-432	850	24	spouses	spouse	NOUN
ftr-432	850	25	.	.	PUNCT
ftr-432	851	1	e.g.	e.g.	ADV
ftr-432	851	2	,	,	PUNCT
ftr-432	851	3	tony	tony	ADJ
ftr-432	851	4	thornton	thornton	PROPN
ftr-432	851	5	auction	auction	PROPN
ftr-432	851	6	service	service	PROPN
ftr-432	851	7	,	,	PUNCT
ftr-432	851	8	inc	inc	PROPN
ftr-432	851	9	.	.	PROPN
ftr-432	851	10	v.	v.	PROPN
ftr-432	851	11	united	united	PROPN
ftr-432	851	12	states	states	PROPN
ftr-432	851	13	,	,	PUNCT
ftr-432	851	14	791	791	NUM
ftr-432	851	15	f.2d	f.2d	ADP
ftr-432	851	16	635,637	635,637	NUM
ftr-432	851	17	-	-	SYM
ftr-432	851	18	38	38	NUM
ftr-432	851	19	(	(	PUNCT
ftr-432	851	20	8th	8th	ADJ
ftr-432	851	21	cir	cir	NOUN
ftr-432	851	22	.	.	PROPN
ftr-432	851	23	1986	1986	NUM
ftr-432	851	24	)	)	PUNCT
ftr-432	851	25	(	(	PUNCT
ftr-432	851	26	missouri	missouri	PROPN
ftr-432	851	27	law	law	PROPN
ftr-432	851	28	)	)	PUNCT
ftr-432	851	29	;	;	PUNCT
ftr-432	851	30	united	united	PROPN
ftr-432	851	31	states	states	PROPN
ftr-432	851	32	v.	v.	PROPN
ftr-432	851	33	eglinton	eglinton	PROPN
ftr-432	851	34	,	,	PUNCT
ftr-432	851	35	90	90	NUM
ftr-432	851	36	-	-	SYM
ftr-432	851	37	1	1	NUM
ftr-432	851	38	u.s	u.s	PROPN
ftr-432	851	39	.	.	PROPN
ftr-432	851	40	tax	tax	PROPN
ftr-432	851	41	cas	cas	PROPN
ftr-432	851	42	.	.	PUNCT
ftr-432	852	1	(	(	PUNCT
ftr-432	852	2	ccii	ccii	PROPN
ftr-432	852	3	)	)	PUNCT
ftr-432	852	4	50,322	50,322	NUM
ftr-432	852	5	at	at	ADP
ftr-432	852	6	84,127	84,127	NUM
ftr-432	852	7	,	,	PUNCT
ftr-432	852	8	71a	71a	NOUN
ftr-432	852	9	a.f.t.r	a.f.t.r	PROPN
ftr-432	852	10	.	.	PUNCT
ftr-432	853	1	2d	2d	PROPN
ftr-432	853	2	(	(	PUNCT
ftr-432	853	3	ria	ria	PROPN
ftr-432	853	4	)	)	PUNCT
ftr-432	853	5	93	93	NUM
ftr-432	853	6	-	-	SYM
ftr-432	853	7	3689	3689	NUM
ftr-432	853	8	at	at	ADP
ftr-432	853	9	93	93	NUM
ftr-432	853	10	-	-	SYM
ftr-432	853	11	3692	3692	NUM
ftr-432	853	12	(	(	PUNCT
ftr-432	853	13	e.d	e.d	PROPN
ftr-432	853	14	.	.	PROPN
ftr-432	853	15	pa	pa	PROPN
ftr-432	853	16	.	.	PROPN
ftr-432	853	17	1990	1990	NUM
ftr-432	853	18	)	)	PUNCT
ftr-432	853	19	(	(	PUNCT
ftr-432	853	20	pennsylvania	pennsylvania	PROPN
ftr-432	853	21	law	law	PROPN
ftr-432	853	22	)	)	PUNCT
ftr-432	853	23	.	.	PUNCT
ftr-432	854	1	174	174	NUM
ftr-432	854	2	.	.	PUNCT
ftr-432	855	1	201	201	NUM
ftr-432	855	2	f.3d	f.3d	NUM
ftr-432	855	3	at	at	ADP
ftr-432	855	4	253	253	NUM
ftr-432	855	5	.	.	PUNCT
ftr-432	856	1	this	this	PRON
ftr-432	856	2	is	be	AUX
ftr-432	856	3	the	the	DET
ftr-432	856	4	only	only	ADJ
ftr-432	856	5	reference	reference	NOUN
ftr-432	856	6	to	to	ADP
ftr-432	856	7	drye	drye	PROPN
ftr-432	856	8	in	in	ADP
ftr-432	856	9	the	the	DET
ftr-432	856	10	green	green	ADJ
ftr-432	856	11	opinion	opinion	NOUN
ftr-432	856	12	.	.	PUNCT
ftr-432	857	1	175	175	NUM
ftr-432	857	2	.	.	PUNCT
ftr-432	858	1	e.g.	e.g.	ADV
ftr-432	858	2	,	,	PUNCT
ftr-432	858	3	craft	craft	NOUN
ftr-432	858	4	v.	v.	PROPN
ftr-432	858	5	united	united	PROPN
ftr-432	858	6	states	states	PROPN
ftr-432	858	7	,	,	PUNCT
ftr-432	858	8	140	140	NUM
ftr-432	858	9	f.3d	f.3d	NUM
ftr-432	858	10	638	638	NUM
ftr-432	858	11	,	,	PUNCT
ftr-432	858	12	644	644	NUM
ftr-432	858	13	(	(	PUNCT
ftr-432	858	14	6th	6th	ADJ
ftr-432	858	15	cir	cir	NOUN
ftr-432	858	16	.	.	PUNCT
ftr-432	858	17	1998	1998	NUM
ftr-432	858	18	)	)	PUNCT
ftr-432	858	19	;	;	PUNCT
ftr-432	859	1	philips	philips	PROPN
ftr-432	859	2	v.	v.	PROPN
ftr-432	859	3	commissioner	commissioner	PROPN
ftr-432	859	4	,	,	PUNCT
ftr-432	859	5	61	61	NUM
ftr-432	859	6	t.c	t.c	PROPN
ftr-432	859	7	.	.	PROPN
ftr-432	859	8	memo	memo	NOUN
ftr-432	859	9	(	(	PUNCT
ftr-432	859	10	ccm	ccm	PROPN
ftr-432	859	11	)	)	PUNCT
ftr-432	859	12	1883	1883	NUM
ftr-432	859	13	,	,	PUNCT
ftr-432	859	14	1885	1885	NUM
ftr-432	859	15	(	(	PUNCT
ftr-432	859	16	1991	1991	NUM
ftr-432	859	17	)	)	PUNCT
ftr-432	859	18	,	,	PUNCT
ftr-432	859	19	t.c	t.c	PROPN
ftr-432	859	20	.	.	PROPN
ftr-432	859	21	memo	memo	NOUN
ftr-432	859	22	(	(	PUNCT
ftr-432	859	23	ria	ria	PROPN
ftr-432	859	24	)	)	PUNCT
ftr-432	859	25	91,056	91,056	NUM
ftr-432	859	26	,	,	PUNCT
ftr-432	859	27	91	91	NUM
ftr-432	859	28	-	-	SYM
ftr-432	859	29	273	273	NUM
ftr-432	859	30	,	,	PUNCT
ftr-432	859	31	aff'divithout	aff'divithout	ADP
ftr-432	859	32	opinion	opinion	NOUN
ftr-432	859	33	,	,	PUNCT
ftr-432	859	34	978	978	NUM
ftr-432	859	35	f.2d	f.2d	SYM
ftr-432	859	36	719	719	NUM
ftr-432	859	37	(	(	PUNCT
ftr-432	859	38	11th	11th	ADJ
ftr-432	859	39	cir	cir	NOUN
ftr-432	859	40	.	.	PROPN
ftr-432	859	41	1992	1992	NUM
ftr-432	859	42	)	)	PUNCT
ftr-432	859	43	;	;	PUNCT
ftr-432	859	44	alonso	alonso	PROPN
ftr-432	859	45	v.	v.	PROPN
ftr-432	859	46	commissioner	commissioner	PROPN
ftr-432	859	47	,	,	PUNCT
ftr-432	859	48	78	78	NUM
ftr-432	859	49	t.c	t.c	NOUN
ftr-432	859	50	.	.	PROPN
ftr-432	859	51	577,581	577,581	NUM
ftr-432	859	52	(	(	PUNCT
ftr-432	859	53	1982	1982	NUM
ftr-432	859	54	)	)	PUNCT
ftr-432	859	55	.	.	PUNCT
ftr-432	860	1	[	[	X
ftr-432	860	2	vol	vol	NOUN
ftr-432	860	3	5:6	5:6	NUM
ftr-432	860	4	the	the	DET
ftr-432	860	5	good	good	NOUN
ftr-432	860	6	,	,	PUNCT
ftr-432	860	7	the	the	DET
ftr-432	860	8	bad	bad	ADJ
ftr-432	860	9	,	,	PUNCT
ftr-432	860	10	and	and	CCONJ
ftr-432	860	11	the	the	DET
ftr-432	860	12	ugly	ugly	ADJ
ftr-432	860	13	could	could	AUX
ftr-432	860	14	have	have	AUX
ftr-432	860	15	caused	cause	VERB
ftr-432	860	16	the	the	DET
ftr-432	860	17	third	third	ADJ
ftr-432	860	18	circuit	circuit	NOUN
ftr-432	860	19	to	to	PART
ftr-432	860	20	properly	properly	ADV
ftr-432	860	21	overthrow	overthrow	VERB
ftr-432	860	22	the	the	DET
ftr-432	860	23	bar	bar	NOUN
ftr-432	860	24	in	in	ADP
ftr-432	860	25	light	light	NOUN
ftr-432	860	26	of	of	ADP
ftr-432	860	27	drye	drye	NOUN
ftr-432	860	28	or	or	CCONJ
ftr-432	860	29	to	to	PART
ftr-432	860	30	improperly	improperly	ADV
ftr-432	860	31	reaffirm	reaffirm	VERB
ftr-432	860	32	it	it	PRON
ftr-432	860	33	despite	despite	SCONJ
ftr-432	860	34	drye	drye	PROPN
ftr-432	860	35	.	.	PUNCT
ftr-432	861	1	c.	c.	PROPN
ftr-432	861	2	craft	craft	PROPN
ftr-432	861	3	1	1	NUM
ftr-432	861	4	.	.	PUNCT
ftr-432	861	5	facts	fact	NOUN
ftr-432	861	6	and	and	CCONJ
ftr-432	861	7	opinions.-a	opinions.-a	NOUN
ftr-432	861	8	case	case	NOUN
ftr-432	861	9	that	that	PRON
ftr-432	861	10	did	do	AUX
ftr-432	861	11	squarely	squarely	ADV
ftr-432	861	12	reconsider	reconsider	VERB
ftr-432	861	13	the	the	DET
ftr-432	861	14	entireties	entirety	NOUN
ftr-432	861	15	bar	bar	VERB
ftr-432	861	16	in	in	ADP
ftr-432	861	17	light	light	NOUN
ftr-432	861	18	of	of	ADP
ftr-432	861	19	drye	drye	PROPN
ftr-432	861	20	-	-	PUNCT
ftr-432	861	21	and	and	CCONJ
ftr-432	861	22	,	,	PUNCT
ftr-432	861	23	unfortunately	unfortunately	ADV
ftr-432	861	24	,	,	PUNCT
ftr-432	861	25	reaffirmed	reaffirm	VERB
ftr-432	861	26	it	it	PRON
ftr-432	861	27	-	-	PUNCT
ftr-432	861	28	is	be	AUX
ftr-432	861	29	the	the	DET
ftr-432	861	30	sixth	sixth	ADJ
ftr-432	861	31	circuit	circuit	NOUN
ftr-432	861	32	's	's	PART
ftr-432	861	33	2000	2000	NUM
ftr-432	861	34	decision	decision	NOUN
ftr-432	861	35	craft	craft	NOUN
ftr-432	861	36	v.	v.	ADP
ftr-432	861	37	united	united	PROPN
ftr-432	861	38	states.176	states.176	PROPN
ftr-432	861	39	wheels	wheel	NOUN
ftr-432	861	40	within	within	ADP
ftr-432	861	41	wheels	wheel	NOUN
ftr-432	861	42	.	.	PUNCT
ftr-432	862	1	craft	craft	NOUN
ftr-432	862	2	is	be	AUX
ftr-432	862	3	a	a	DET
ftr-432	862	4	saga	saga	NOUN
ftr-432	862	5	within	within	ADP
ftr-432	862	6	the	the	DET
ftr-432	862	7	larger	large	ADJ
ftr-432	862	8	sagas	sagas	NOUN
ftr-432	862	9	of	of	ADP
ftr-432	862	10	sixth	sixth	ADJ
ftr-432	862	11	circuit	circuit	NOUN
ftr-432	862	12	and	and	CCONJ
ftr-432	862	13	national	national	ADJ
ftr-432	862	14	entireties	entirety	NOUN
ftr-432	862	15	bar	bar	NOUN
ftr-432	862	16	litigation	litigation	NOUN
ftr-432	862	17	.	.	PUNCT
ftr-432	863	1	in	in	ADP
ftr-432	863	2	1972	1972	NUM
ftr-432	863	3	,	,	PUNCT
ftr-432	863	4	sandra	sandra	PROPN
ftr-432	863	5	and	and	CCONJ
ftr-432	863	6	don	don	PROPN
ftr-432	863	7	craft	craft	NOUN
ftr-432	863	8	,	,	PUNCT
ftr-432	863	9	spouses	spouse	NOUN
ftr-432	863	10	,	,	PUNCT
ftr-432	863	11	purchased	purchase	VERB
ftr-432	863	12	real	real	ADJ
ftr-432	863	13	property	property	NOUN
ftr-432	863	14	in	in	ADP
ftr-432	863	15	michigan	michigan	PROPN
ftr-432	863	16	(	(	PUNCT
ftr-432	863	17	the	the	DET
ftr-432	863	18	berwyck	berwyck	PROPN
ftr-432	863	19	property	property	PROPN
ftr-432	863	20	)	)	PUNCT
ftr-432	863	21	as	as	ADP
ftr-432	863	22	tenants	tenant	NOUN
ftr-432	863	23	by	by	ADP
ftr-432	863	24	the	the	DET
ftr-432	863	25	entireties	entirety	NOUN
ftr-432	863	26	.	.	PUNCT
ftr-432	864	1	don	don	PROPN
ftr-432	864	2	failed	fail	VERB
ftr-432	864	3	to	to	PART
ftr-432	864	4	file	file	VERB
ftr-432	864	5	federal	federal	ADJ
ftr-432	864	6	income	income	NOUN
ftr-432	864	7	tax	tax	NOUN
ftr-432	864	8	returns	return	NOUN
ftr-432	864	9	for	for	ADP
ftr-432	864	10	1979	1979	NUM
ftr-432	864	11	through	through	ADP
ftr-432	864	12	1986	1986	NUM
ftr-432	864	13	;	;	PUNCT
ftr-432	864	14	in	in	ADP
ftr-432	864	15	1988	1988	NUM
ftr-432	864	16	,	,	PUNCT
ftr-432	864	17	the	the	DET
ftr-432	864	18	irs	irs	PROPN
ftr-432	864	19	made	make	VERB
ftr-432	864	20	an	an	DET
ftr-432	864	21	assessment	assessment	NOUN
ftr-432	864	22	against	against	ADP
ftr-432	864	23	him	he	PRON
ftr-432	864	24	exceeding	exceed	VERB
ftr-432	864	25	$	$	SYM
ftr-432	864	26	480,000	480,000	NUM
ftr-432	864	27	.	.	PUNCT
ftr-432	865	1	don	don	PROPN
ftr-432	865	2	did	do	AUX
ftr-432	865	3	not	not	PART
ftr-432	865	4	pay	pay	VERB
ftr-432	865	5	;	;	PUNCT
ftr-432	865	6	indeed	indeed	ADV
ftr-432	865	7	,	,	PUNCT
ftr-432	865	8	he	he	PRON
ftr-432	865	9	was	be	AUX
ftr-432	865	10	insolvent	insolvent	ADJ
ftr-432	865	11	from	from	ADP
ftr-432	865	12	april	april	PROPN
ftr-432	865	13	1980	1980	NUM
ftr-432	865	14	through	through	ADP
ftr-432	865	15	august	august	PROPN
ftr-432	865	16	1989	1989	NUM
ftr-432	865	17	.	.	PUNCT
ftr-432	866	1	in	in	ADP
ftr-432	866	2	late	late	ADJ
ftr-432	866	3	august	august	PROPN
ftr-432	866	4	1989	1989	NUM
ftr-432	866	5	,	,	PUNCT
ftr-432	866	6	don	don	PROPN
ftr-432	866	7	and	and	CCONJ
ftr-432	866	8	sandra	sandra	PROPN
ftr-432	866	9	transferred	transfer	VERB
ftr-432	866	10	the	the	DET
ftr-432	866	11	property	property	NOUN
ftr-432	866	12	to	to	ADP
ftr-432	866	13	sandra	sandra	PROPN
ftr-432	866	14	by	by	ADP
ftr-432	866	15	a	a	DET
ftr-432	866	16	quitclaim	quitclaim	NOUN
ftr-432	866	17	deed	deed	NOUN
ftr-432	866	18	,	,	PUNCT
ftr-432	866	19	in	in	ADP
ftr-432	866	20	exchange	exchange	NOUN
ftr-432	866	21	for	for	ADP
ftr-432	866	22	one	one	NUM
ftr-432	866	23	dollar.177	dollar.177	NOUN
ftr-432	866	24	in	in	ADP
ftr-432	866	25	1992	1992	NUM
ftr-432	866	26	,	,	PUNCT
ftr-432	866	27	sandra	sandra	PROPN
ftr-432	866	28	sold	sell	VERB
ftr-432	866	29	the	the	DET
ftr-432	866	30	berwyck	berwyck	PROPN
ftr-432	866	31	property	property	NOUN
ftr-432	866	32	to	to	ADP
ftr-432	866	33	a	a	DET
ftr-432	866	34	third	third	ADJ
ftr-432	866	35	party	party	NOUN
ftr-432	866	36	for	for	ADP
ftr-432	866	37	almost	almost	ADV
ftr-432	866	38	$	$	SYM
ftr-432	866	39	120,000	120,000	NUM
ftr-432	866	40	.	.	PUNCT
ftr-432	867	1	the	the	DET
ftr-432	867	2	irs	irs	PROPN
ftr-432	867	3	asserted	assert	VERB
ftr-432	867	4	that	that	SCONJ
ftr-432	867	5	it	it	PRON
ftr-432	867	6	was	be	AUX
ftr-432	867	7	entitled	entitle	VERB
ftr-432	867	8	to	to	ADP
ftr-432	867	9	half	half	NOUN
ftr-432	867	10	of	of	ADP
ftr-432	867	11	the	the	DET
ftr-432	867	12	sale	sale	NOUN
ftr-432	867	13	proceeds	proceed	NOUN
ftr-432	867	14	because	because	SCONJ
ftr-432	867	15	its	its	PRON
ftr-432	867	16	lien	lien	NOUN
ftr-432	867	17	attached	attach	VERB
ftr-432	867	18	to	to	ADP
ftr-432	867	19	don	don	PROPN
ftr-432	867	20	's	's	PART
ftr-432	867	21	interest	interest	NOUN
ftr-432	867	22	in	in	ADP
ftr-432	867	23	the	the	DET
ftr-432	867	24	property	property	NOUN
ftr-432	867	25	.	.	PUNCT
ftr-432	868	1	it	it	PRON
ftr-432	868	2	also	also	ADV
ftr-432	868	3	claimed	claim	VERB
ftr-432	868	4	that	that	SCONJ
ftr-432	868	5	don	don	PROPN
ftr-432	868	6	had	have	AUX
ftr-432	868	7	fraudulently	fraudulently	ADV
ftr-432	868	8	conveyed	convey	VERB
ftr-432	868	9	his	his	PRON
ftr-432	868	10	interest	interest	NOUN
ftr-432	868	11	in	in	ADP
ftr-432	868	12	the	the	DET
ftr-432	868	13	property	property	NOUN
ftr-432	868	14	to	to	ADP
ftr-432	868	15	sandra	sandra	PROPN
ftr-432	868	16	.	.	PUNCT
ftr-432	869	1	the	the	DET
ftr-432	869	2	district	district	NOUN
ftr-432	869	3	court178	court178	PROPN
ftr-432	869	4	noted	note	VERB
ftr-432	869	5	the	the	DET
ftr-432	869	6	sixth	sixth	ADJ
ftr-432	869	7	circuit	circuit	NOUN
ftr-432	869	8	's	's	PART
ftr-432	869	9	1971	1971	NUM
ftr-432	869	10	cole	cole	PROPN
ftr-432	869	11	v.	v.	ADP
ftr-432	869	12	cardoza	cardoza	PROPN
ftr-432	869	13	decision	decision	NOUN
ftr-432	869	14	,	,	PUNCT
ftr-432	869	15	which	which	PRON
ftr-432	869	16	concluded	conclude	VERB
ftr-432	869	17	that	that	SCONJ
ftr-432	869	18	,	,	PUNCT
ftr-432	869	19	under	under	ADP
ftr-432	869	20	michigan	michigan	PROPN
ftr-432	869	21	law	law	NOUN
ftr-432	869	22	,	,	PUNCT
ftr-432	869	23	entireties	entirety	NOUN
ftr-432	869	24	tenants	tenant	NOUN
ftr-432	869	25	hold	hold	VERB
ftr-432	869	26	property	property	NOUN
ftr-432	869	27	under	under	ADP
ftr-432	869	28	a	a	DET
ftr-432	869	29	single	single	ADJ
ftr-432	869	30	title	title	NOUN
ftr-432	869	31	and	and	CCONJ
ftr-432	869	32	that	that	SCONJ
ftr-432	869	33	a	a	DET
ftr-432	869	34	tax	tax	NOUN
ftr-432	869	35	lien	lien	NOUN
ftr-432	869	36	against	against	ADP
ftr-432	869	37	only	only	ADV
ftr-432	869	38	one	one	NUM
ftr-432	869	39	spouse	spouse	NOUN
ftr-432	869	40	does	do	AUX
ftr-432	869	41	not	not	PART
ftr-432	869	42	attach	attach	VERB
ftr-432	869	43	to	to	ADP
ftr-432	869	44	the	the	DET
ftr-432	869	45	property.17	property.17	NOUN
ftr-432	869	46	9	9	NUM
ftr-432	869	47	however	however	ADV
ftr-432	869	48	,	,	PUNCT
ftr-432	869	49	the	the	DET
ftr-432	869	50	district	district	NOUN
ftr-432	869	51	court	court	NOUN
ftr-432	869	52	saw	see	VERB
ftr-432	869	53	that	that	DET
ftr-432	869	54	case	case	NOUN
ftr-432	869	55	as	as	SCONJ
ftr-432	869	56	having	having	AUX
ftr-432	869	57	been	be	AUX
ftr-432	869	58	eroded	erode	VERB
ftr-432	869	59	by	by	ADP
ftr-432	869	60	subsequent	subsequent	ADJ
ftr-432	869	61	statutory	statutory	ADJ
ftr-432	869	62	80	80	NUM
ftr-432	869	63	and	and	CCONJ
ftr-432	869	64	case	case	NOUN
ftr-432	869	65	law181	law181	NOUN
ftr-432	869	66	developments	development	NOUN
ftr-432	869	67	.	.	PUNCT
ftr-432	870	1	that	that	DET
ftr-432	870	2	176	176	NUM
ftr-432	870	3	.	.	PUNCT
ftr-432	870	4	233	233	NUM
ftr-432	870	5	f.3d	f.3d	NUM
ftr-432	870	6	358	358	NUM
ftr-432	870	7	(	(	PUNCT
ftr-432	870	8	6th	6th	ADJ
ftr-432	870	9	cir	cir	NOUN
ftr-432	870	10	.	.	PROPN
ftr-432	870	11	2000	2000	NUM
ftr-432	870	12	)	)	PUNCT
ftr-432	870	13	,	,	PUNCT
ftr-432	870	14	cert	cert	NOUN
ftr-432	870	15	.	.	PUNCT
ftr-432	871	1	granted	grant	VERB
ftr-432	871	2	150	150	NUM
ftr-432	871	3	led	lead	VERB
ftr-432	871	4	.	.	PUNCT
ftr-432	872	1	2d	2d	NOUN
ftr-432	872	2	804	804	NUM
ftr-432	872	3	(	(	PUNCT
ftr-432	872	4	u.s	u.s	PROPN
ftr-432	872	5	.	.	PROPN
ftr-432	872	6	2001	2001	NUM
ftr-432	872	7	)	)	PUNCT
ftr-432	872	8	.	.	PUNCT
ftr-432	873	1	177	177	NUM
ftr-432	873	2	.	.	PUNCT
ftr-432	874	1	this	this	DET
ftr-432	874	2	transfer	transfer	NOUN
ftr-432	874	3	was	be	AUX
ftr-432	874	4	"	"	PUNCT
ftr-432	874	5	most	most	ADV
ftr-432	874	6	likely	likely	ADJ
ftr-432	874	7	intend[ed	intend[ed	NOUN
ftr-432	874	8	]	]	PUNCT
ftr-432	874	9	to	to	PART
ftr-432	874	10	defeat	defeat	VERB
ftr-432	874	11	the	the	DET
ftr-432	874	12	irs	irs	PROPN
ftr-432	874	13	lien	lien	NOUN
ftr-432	874	14	.	.	PUNCT
ftr-432	874	15	"	"	PUNCT
ftr-432	875	1	craft	craft	PROPN
ftr-432	875	2	v.	v.	ADP
ftr-432	875	3	united	united	PROPN
ftr-432	875	4	states	states	PROPN
ftr-432	875	5	,	,	PUNCT
ftr-432	875	6	140	140	NUM
ftr-432	875	7	f.3d	f.3d	NUM
ftr-432	875	8	638	638	NUM
ftr-432	875	9	,	,	PUNCT
ftr-432	875	10	645	645	NUM
ftr-432	875	11	(	(	PUNCT
ftr-432	875	12	1998	1998	NUM
ftr-432	875	13	)	)	PUNCT
ftr-432	875	14	(	(	PUNCT
ftr-432	875	15	ryan	ryan	PROPN
ftr-432	875	16	,	,	PUNCT
ftr-432	875	17	j.	j.	PROPN
ftr-432	875	18	,	,	PUNCT
ftr-432	875	19	concurring	concur	VERB
ftr-432	875	20	)	)	PUNCT
ftr-432	875	21	.	.	PUNCT
ftr-432	876	1	178	178	NUM
ftr-432	876	2	.	.	PUNCT
ftr-432	876	3	craftv	craftv	NOUN
ftr-432	876	4	.	.	PUNCT
ftr-432	877	1	united	united	PROPN
ftr-432	877	2	states	states	PROPN
ftr-432	877	3	,	,	PUNCT
ftr-432	877	4	94	94	NUM
ftr-432	877	5	-	-	SYM
ftr-432	877	6	2	2	NUM
ftr-432	877	7	,	,	PUNCT
ftr-432	877	8	u.s	u.s	PROPN
ftr-432	877	9	.	.	PROPN
ftr-432	877	10	tax	tax	PROPN
ftr-432	877	11	cas	cas	PROPN
ftr-432	877	12	.	.	PUNCT
ftr-432	878	1	(	(	PUNCT
ftr-432	878	2	cch	cch	PROPN
ftr-432	878	3	)	)	PUNCT
ftr-432	878	4	50,493	50,493	NUM
ftr-432	878	5	,	,	PUNCT
ftr-432	878	6	74a.f.t.r	74a.f.t.r	NUM
ftr-432	878	7	.	.	PUNCT
ftr-432	879	1	2d(ria	2d(ria	NUM
ftr-432	879	2	)	)	PUNCT
ftr-432	879	3	94	94	NUM
ftr-432	879	4	-	-	SYM
ftr-432	879	5	6362	6362	NUM
ftr-432	879	6	(	(	PUNCT
ftr-432	879	7	w.d	w.d	PROPN
ftr-432	879	8	.	.	PROPN
ftr-432	879	9	mich	mich	PROPN
ftr-432	879	10	.	.	PROPN
ftr-432	879	11	1995	1995	NUM
ftr-432	879	12	)	)	PUNCT
ftr-432	879	13	.	.	PUNCT
ftr-432	880	1	179	179	NUM
ftr-432	880	2	.	.	PUNCT
ftr-432	881	1	441	441	NUM
ftr-432	881	2	f.2d	f.2d	NOUN
ftr-432	881	3	1337	1337	NUM
ftr-432	881	4	(	(	PUNCT
ftr-432	881	5	6th	6th	ADJ
ftr-432	881	6	cir	cir	NOUN
ftr-432	881	7	.	.	PROPN
ftr-432	881	8	1971	1971	NUM
ftr-432	881	9	)	)	PUNCT
ftr-432	881	10	.	.	PUNCT
ftr-432	882	1	180	180	NUM
ftr-432	882	2	.	.	X
ftr-432	882	3	1975	1975	NUM
ftr-432	882	4	michigan	michigan	PROPN
ftr-432	882	5	legislation	legislation	NOUN
ftr-432	882	6	to	to	PART
ftr-432	882	7	equalize	equalize	VERB
ftr-432	882	8	women	woman	NOUN
ftr-432	882	9	's	's	PART
ftr-432	882	10	rights	right	NOUN
ftr-432	882	11	in	in	ADP
ftr-432	882	12	entireties	entirety	NOUN
ftr-432	882	13	property	property	NOUN
ftr-432	882	14	provided	provide	VERB
ftr-432	882	15	that	that	SCONJ
ftr-432	882	16	"	"	PUNCT
ftr-432	882	17	husband	husband	NOUN
ftr-432	882	18	and	and	CCONJ
ftr-432	882	19	wife	wife	NOUN
ftr-432	882	20	shall	shall	AUX
ftr-432	882	21	be	be	AUX
ftr-432	882	22	equally	equally	ADV
ftr-432	882	23	entitled	entitle	VERB
ftr-432	882	24	to	to	ADP
ftr-432	882	25	rents	rent	NOUN
ftr-432	882	26	,	,	PUNCT
ftr-432	882	27	products	product	NOUN
ftr-432	882	28	,	,	PUNCT
ftr-432	882	29	income	income	NOUN
ftr-432	882	30	,	,	PUNCT
ftr-432	882	31	or	or	CCONJ
ftr-432	882	32	profits	profit	NOUN
ftr-432	882	33	,	,	PUNCT
ftr-432	882	34	and	and	CCONJ
ftr-432	882	35	to	to	ADP
ftr-432	882	36	the	the	DET
ftr-432	882	37	control	control	NOUN
ftr-432	882	38	and	and	CCONJ
ftr-432	882	39	management	management	NOUN
ftr-432	882	40	of	of	ADP
ftr-432	882	41	real	real	ADJ
ftr-432	882	42	or	or	CCONJ
ftr-432	882	43	personal	personal	ADJ
ftr-432	882	44	property	property	NOUN
ftr-432	882	45	held	hold	VERB
ftr-432	882	46	by	by	ADP
ftr-432	882	47	them	they	PRON
ftr-432	882	48	as	as	ADP
ftr-432	882	49	tenants	tenant	NOUN
ftr-432	882	50	by	by	ADP
ftr-432	882	51	the	the	DET
ftr-432	882	52	entirety	entirety	NOUN
ftr-432	882	53	.	.	PUNCT
ftr-432	882	54	"	"	PUNCT
ftr-432	883	1	m.c.l.a	m.c.l.a	PROPN
ftr-432	883	2	.	.	PUNCT
ftr-432	884	1	§	§	PROPN
ftr-432	884	2	557	557	NUM
ftr-432	884	3	.	.	PUNCT
ftr-432	884	4	71	71	NUM
ftr-432	884	5	,	,	PUNCT
ftr-432	884	6	mich	mich	PROPN
ftr-432	884	7	.	.	PUNCT
ftr-432	884	8	stat	stat	PROPN
ftr-432	884	9	.	.	PUNCT
ftr-432	885	1	ann	ann	PROPN
ftr-432	885	2	.	.	PUNCT
ftr-432	886	1	§	§	PROPN
ftr-432	886	2	26.210	26.210	NUM
ftr-432	886	3	(	(	PUNCT
ftr-432	886	4	1)(1975	1)(1975	NUM
ftr-432	886	5	)	)	PUNCT
ftr-432	886	6	,	,	PUNCT
ftr-432	886	7	quoted	quote	VERB
ftr-432	886	8	by	by	ADP
ftr-432	886	9	94	94	NUM
ftr-432	886	10	-	-	SYM
ftr-432	886	11	2	2	NUM
ftr-432	886	12	u.s	u.s	PROPN
ftr-432	886	13	.	.	PROPN
ftr-432	886	14	tax	tax	PROPN
ftr-432	886	15	cas	cas	PROPN
ftr-432	886	16	.	.	PUNCT
ftr-432	886	17	(	(	PUNCT
ftr-432	886	18	cch	cch	PROPN
ftr-432	886	19	)	)	PUNCT
ftr-432	886	20	50,493	50,493	NUM
ftr-432	886	21	at	at	ADP
ftr-432	886	22	85,817	85,817	NUM
ftr-432	886	23	,	,	PUNCT
ftr-432	886	24	74	74	NUM
ftr-432	886	25	a.f.t.r	a.f.t.r	PROPN
ftr-432	886	26	.	.	PUNCT
ftr-432	886	27	2d	2d	PROPN
ftr-432	886	28	(	(	PUNCT
ftr-432	886	29	ria	ria	PROPN
ftr-432	886	30	)	)	PUNCT
ftr-432	886	31	94	94	NUM
ftr-432	886	32	-	-	SYM
ftr-432	886	33	6362	6362	NUM
ftr-432	886	34	at	at	ADP
ftr-432	886	35	94	94	NUM
ftr-432	886	36	-	-	SYM
ftr-432	886	37	6363	6363	NUM
ftr-432	886	38	.	.	PUNCT
ftr-432	887	1	181	181	NUM
ftr-432	887	2	.	.	PUNCT
ftr-432	888	1	for	for	ADP
ftr-432	888	2	sixth	sixth	ADJ
ftr-432	888	3	circuit	circuit	NOUN
ftr-432	888	4	decisions	decision	NOUN
ftr-432	888	5	permitting	permit	VERB
ftr-432	888	6	seizure	seizure	NOUN
ftr-432	888	7	of	of	ADP
ftr-432	888	8	entireties	entirety	NOUN
ftr-432	888	9	property	property	NOUN
ftr-432	888	10	under	under	ADP
ftr-432	888	11	the	the	DET
ftr-432	888	12	drug	drug	NOUN
ftr-432	888	13	forfeiture	forfeiture	NOUN
ftr-432	888	14	laws	law	NOUN
ftr-432	888	15	,	,	PUNCT
ftr-432	888	16	see	see	VERB
ftr-432	888	17	united	united	PROPN
ftr-432	888	18	states	states	PROPN
ftr-432	888	19	v.	v.	ADP
ftr-432	888	20	certain	certain	ADJ
ftr-432	888	21	real	real	ADJ
ftr-432	888	22	propertylocated	propertylocate	VERB
ftr-432	888	23	at2525	at2525	INTJ
ftr-432	888	24	leroylane	leroylane	PROPN
ftr-432	888	25	,	,	PUNCT
ftr-432	888	26	910	910	NUM
ftr-432	888	27	f.2d	f.2d	ADP
ftr-432	888	28	343	343	NUM
ftr-432	888	29	(	(	PUNCT
ftr-432	888	30	6th	6th	ADJ
ftr-432	888	31	cir	cir	NOUN
ftr-432	888	32	.	.	PROPN
ftr-432	888	33	1990	1990	NUM
ftr-432	888	34	)	)	PUNCT
ftr-432	888	35	,	,	PUNCT
ftr-432	888	36	cert	cert	PROPN
ftr-432	888	37	.	.	PUNCT
ftr-432	889	1	denied	deny	VERB
ftr-432	889	2	sub	sub	PROPN
ftr-432	889	3	nom	nom	PROPN
ftr-432	889	4	.	.	PROPN
ftr-432	889	5	marks	marks	PROPN
ftr-432	889	6	v.	v.	PROPN
ftr-432	889	7	united	united	PROPN
ftr-432	889	8	states	states	PROPN
ftr-432	889	9	,	,	PUNCT
ftr-432	890	1	499	499	NUM
ftr-432	890	2	u.s	u.s	PROPN
ftr-432	890	3	.	.	PROPN
ftr-432	890	4	947	947	NUM
ftr-432	890	5	(	(	PUNCT
ftr-432	890	6	1991),fi	1991),fi	NUM
ftr-432	890	7	rther	rther	NOUN
ftr-432	890	8	decision	decision	NOUN
ftr-432	890	9	,	,	PUNCT
ftr-432	890	10	972	972	NUM
ftr-432	890	11	f.2d	f.2d	NUM
ftr-432	890	12	136	136	NUM
ftr-432	890	13	(	(	PUNCT
ftr-432	890	14	6th	6th	ADJ
ftr-432	890	15	cir	cir	NOUN
ftr-432	890	16	.	.	PROPN
ftr-432	890	17	1992	1992	NUM
ftr-432	890	18	)	)	PUNCT
ftr-432	890	19	,	,	PUNCT
ftr-432	890	20	as	as	ADV
ftr-432	890	21	well	well	ADV
ftr-432	890	22	as	as	ADP
ftr-432	890	23	the	the	DET
ftr-432	890	24	district	district	NOUN
ftr-432	890	25	court	court	NOUN
ftr-432	890	26	's	's	PART
ftr-432	890	27	previous	previous	ADJ
ftr-432	890	28	fischre	fischre	NOUN
ftr-432	890	29	decision	decision	NOUN
ftr-432	890	30	.	.	PUNCT
ftr-432	891	1	infischre	infischre	PROPN
ftr-432	891	2	,	,	PUNCT
ftr-432	891	3	the	the	DET
ftr-432	891	4	united	united	PROPN
ftr-432	891	5	states	states	PROPN
ftr-432	891	6	had	have	AUX
ftr-432	891	7	obtained	obtain	VERB
ftr-432	891	8	ajudgement	ajudgement	NOUN
ftr-432	891	9	against	against	ADP
ftr-432	891	10	one	one	NUM
ftr-432	891	11	michigan	michigan	PROPN
ftr-432	891	12	spouseindividually	spouseindividually	ADV
ftr-432	891	13	.	.	PUNCT
ftr-432	892	1	the	the	DET
ftr-432	892	2	court	court	NOUN
ftr-432	892	3	held	hold	VERB
ftr-432	892	4	that	that	SCONJ
ftr-432	892	5	the	the	DET
ftr-432	892	6	government'sjudgement	government'sjudgement	ADJ
ftr-432	892	7	lien	lien	NOUN
ftr-432	892	8	attached	attach	VERB
ftr-432	892	9	to	to	ADP
ftr-432	892	10	the	the	DET
ftr-432	892	11	debtor	debtor	NOUN
ftr-432	892	12	spouse	spouse	NOUN
ftr-432	892	13	's	's	PART
ftr-432	892	14	individual	individual	ADJ
ftr-432	892	15	survivorship	survivorship	NOUN
ftr-432	892	16	interest	interest	NOUN
ftr-432	892	17	in	in	ADP
ftr-432	892	18	property	property	NOUN
ftr-432	892	19	he	he	PRON
ftr-432	892	20	owned	own	VERB
ftr-432	892	21	with	with	ADP
ftr-432	892	22	his	his	PRON
ftr-432	892	23	spouse	spouse	NOUN
ftr-432	892	24	as	as	ADP
ftr-432	892	25	tenants	tenant	NOUN
ftr-432	892	26	by	by	ADP
ftr-432	892	27	the	the	DET
ftr-432	892	28	entireties	entirety	NOUN
ftr-432	892	29	.	.	PUNCT
ftr-432	893	1	fischre	fischre	PROPN
ftr-432	893	2	v.	v.	ADP
ftr-432	893	3	united	united	PROPN
ftr-432	893	4	states	states	PROPN
ftr-432	893	5	,	,	PUNCT
ftr-432	893	6	852	852	NUM
ftr-432	893	7	f.	f.	PROPN
ftr-432	893	8	supp	supp	PROPN
ftr-432	893	9	.	.	PUNCT
ftr-432	894	1	628	628	NUM
ftr-432	894	2	,	,	PUNCT
ftr-432	894	3	630	630	NUM
ftr-432	894	4	(	(	PUNCT
ftr-432	894	5	w.d	w.d	PROPN
ftr-432	894	6	.	.	PROPN
ftr-432	894	7	mich	mich	PROPN
ftr-432	894	8	.	.	PROPN
ftr-432	894	9	1994	1994	NUM
ftr-432	894	10	)	)	PUNCT
ftr-432	894	11	.	.	PUNCT
ftr-432	895	1	2002	2002	NUM
ftr-432	895	2	]	]	PUNCT
ftr-432	895	3	court	court	NOUN
ftr-432	895	4	held	hold	VERB
ftr-432	895	5	that	that	SCONJ
ftr-432	895	6	the	the	DET
ftr-432	895	7	august	august	PROPN
ftr-432	895	8	1989	1989	NUM
ftr-432	895	9	conveyance	conveyance	NOUN
ftr-432	895	10	terminated	terminate	VERB
ftr-432	895	11	the	the	DET
ftr-432	895	12	entireties	entirety	NOUN
ftr-432	895	13	estate	estate	NOUN
ftr-432	895	14	.	.	PUNCT
ftr-432	896	1	"	"	PUNCT
ftr-432	896	2	at	at	ADP
ftr-432	896	3	that	that	DET
ftr-432	896	4	point	point	NOUN
ftr-432	896	5	,	,	PUNCT
ftr-432	896	6	each	each	DET
ftr-432	896	7	spouse	spouse	NOUN
ftr-432	896	8	took	take	VERB
ftr-432	896	9	an	an	DET
ftr-432	896	10	equal	equal	ADJ
ftr-432	896	11	half	half	NOUN
ftr-432	896	12	interest	interest	NOUN
ftr-432	896	13	in	in	ADP
ftr-432	896	14	the	the	DET
ftr-432	896	15	estate	estate	NOUN
ftr-432	896	16	and	and	CCONJ
ftr-432	896	17	the	the	DET
ftr-432	896	18	government	government	NOUN
ftr-432	896	19	's	's	PART
ftr-432	896	20	lien	lien	NOUN
ftr-432	896	21	attached	attach	VERB
ftr-432	896	22	to	to	ADP
ftr-432	896	23	mr	mr	PROPN
ftr-432	896	24	.	.	PROPN
ftr-432	896	25	craft	craft	PROPN
ftr-432	896	26	's	's	PART
ftr-432	896	27	interest	interest	NOUN
ftr-432	896	28	.	.	PUNCT
ftr-432	897	1	"	"	PUNCT
ftr-432	897	2	'	'	PUNCT
ftr-432	897	3	82	82	NUM
ftr-432	897	4	on	on	ADP
ftr-432	897	5	appeal	appeal	NOUN
ftr-432	897	6	,	,	PUNCT
ftr-432	897	7	a	a	DET
ftr-432	897	8	panel	panel	NOUN
ftr-432	897	9	of	of	ADP
ftr-432	897	10	the	the	DET
ftr-432	897	11	sixth	sixth	ADJ
ftr-432	897	12	circuit	circuit	NOUN
ftr-432	897	13	reversed	reverse	VERB
ftr-432	897	14	,	,	PUNCT
ftr-432	897	15	in	in	ADP
ftr-432	897	16	a	a	DET
ftr-432	897	17	decision	decision	NOUN
ftr-432	897	18	commonly	commonly	ADV
ftr-432	897	19	called	call	VERB
ftr-432	897	20	craft	craft	NOUN
ftr-432	897	21	l183	l183	PROPN
ftr-432	897	22	the	the	DET
ftr-432	897	23	court	court	NOUN
ftr-432	897	24	acknowledged	acknowledge	VERB
ftr-432	897	25	that	that	SCONJ
ftr-432	897	26	"	"	PUNCT
ftr-432	897	27	the	the	DET
ftr-432	897	28	government	government	NOUN
ftr-432	897	29	's	's	PART
ftr-432	897	30	tax	tax	NOUN
ftr-432	897	31	liens	lien	NOUN
ftr-432	897	32	attach	attach	VERB
ftr-432	897	33	to	to	ADP
ftr-432	897	34	every	every	DET
ftr-432	897	35	interest	interest	NOUN
ftr-432	897	36	in	in	ADP
ftr-432	897	37	property	property	NOUN
ftr-432	897	38	a	a	DET
ftr-432	897	39	taxpayer	taxpayer	NOUN
ftr-432	897	40	might	might	AUX
ftr-432	897	41	have	have	VERB
ftr-432	897	42	,	,	PUNCT
ftr-432	897	43	regardless	regardless	ADV
ftr-432	897	44	of	of	ADP
ftr-432	897	45	whether	whether	SCONJ
ftr-432	897	46	that	that	DET
ftr-432	897	47	interest	interest	NOUN
ftr-432	897	48	is	be	AUX
ftr-432	897	49	less	less	ADJ
ftr-432	897	50	than	than	ADP
ftr-432	897	51	full	full	ADJ
ftr-432	897	52	ownership	ownership	NOUN
ftr-432	897	53	or	or	CCONJ
ftr-432	897	54	is	be	AUX
ftr-432	897	55	only	only	ADV
ftr-432	897	56	one	one	NUM
ftr-432	897	57	among	among	ADP
ftr-432	897	58	several	several	ADJ
ftr-432	897	59	claims	claim	NOUN
ftr-432	897	60	of	of	ADP
ftr-432	897	61	ownership"'1	ownership"'1	NOUN
ftr-432	897	62	'	'	PUNCT
ftr-432	897	63	and	and	CCONJ
ftr-432	897	64	that	that	SCONJ
ftr-432	897	65	"	"	PUNCT
ftr-432	897	66	a	a	DET
ftr-432	897	67	federal	federal	ADJ
ftr-432	897	68	tax	tax	NOUN
ftr-432	897	69	lien	lien	NOUN
ftr-432	897	70	can	can	AUX
ftr-432	897	71	attach	attach	VERB
ftr-432	897	72	to	to	ADP
ftr-432	897	73	a	a	DET
ftr-432	897	74	future	future	ADJ
ftr-432	897	75	or	or	CCONJ
ftr-432	897	76	contingent	contingent	ADJ
ftr-432	897	77	interest	interest	NOUN
ftr-432	897	78	in	in	ADP
ftr-432	897	79	property	property	NOUN
ftr-432	897	80	.	.	PUNCT
ftr-432	897	81	'	'	PUNCT
ftr-432	897	82	'	'	PUNCT
ftr-432	897	83	85	85	NUM
ftr-432	897	84	nonetheless	nonetheless	ADV
ftr-432	897	85	,	,	PUNCT
ftr-432	897	86	the	the	DET
ftr-432	897	87	court	court	NOUN
ftr-432	897	88	cited	cite	VERB
ftr-432	897	89	bess	bess	PROPN
ftr-432	897	90	,	,	PUNCT
ftr-432	897	91	aquilino	aquilino	NOUN
ftr-432	897	92	,	,	PUNCT
ftr-432	897	93	and	and	CCONJ
ftr-432	897	94	morgan'86	morgan'86	PROPN
ftr-432	897	95	and	and	CCONJ
ftr-432	897	96	concluded	conclude	VERB
ftr-432	897	97	that	that	SCONJ
ftr-432	897	98	more	more	ADV
ftr-432	897	99	recent	recent	ADJ
ftr-432	897	100	cases	case	NOUN
ftr-432	897	101	"	"	PUNCT
ftr-432	897	102	do	do	AUX
ftr-432	897	103	not	not	PART
ftr-432	897	104	support	support	VERB
ftr-432	897	105	the	the	DET
ftr-432	897	106	proposition	proposition	NOUN
ftr-432	897	107	that	that	SCONJ
ftr-432	897	108	federal	federal	ADJ
ftr-432	897	109	law	law	NOUN
ftr-432	897	110	can	can	AUX
ftr-432	897	111	be	be	AUX
ftr-432	897	112	used	use	VERB
ftr-432	897	113	to	to	PART
ftr-432	897	114	trump	trump	VERB
ftr-432	897	115	a	a	DET
ftr-432	897	116	state	state	NOUN
ftr-432	897	117	's	's	PART
ftr-432	897	118	definition	definition	NOUN
ftr-432	897	119	of	of	ADP
ftr-432	897	120	a	a	DET
ftr-432	897	121	property	property	NOUN
ftr-432	897	122	interest	interest	NOUN
ftr-432	897	123	.	.	PUNCT
ftr-432	897	124	'	'	PUNCT
ftr-432	898	1	187	187	NUM
ftr-432	898	2	the	the	DET
ftr-432	898	3	court	court	NOUN
ftr-432	898	4	found	find	VERB
ftr-432	898	5	that	that	SCONJ
ftr-432	898	6	,	,	PUNCT
ftr-432	898	7	under	under	ADP
ftr-432	898	8	michigan	michigan	PROPN
ftr-432	898	9	law	law	NOUN
ftr-432	898	10	,	,	PUNCT
ftr-432	898	11	"	"	PUNCT
ftr-432	898	12	it	it	PRON
ftr-432	898	13	is	be	AUX
ftr-432	898	14	well	well	ADV
ftr-432	898	15	established	establish	VERB
ftr-432	898	16	that	that	SCONJ
ftr-432	898	17	one	one	NUM
ftr-432	898	18	spouse	spouse	NOUN
ftr-432	898	19	does	do	AUX
ftr-432	898	20	not	not	PART
ftr-432	898	21	possess	possess	VERB
ftr-432	898	22	a	a	DET
ftr-432	898	23	separate	separate	ADJ
ftr-432	898	24	interest	interest	NOUN
ftr-432	898	25	in	in	ADP
ftr-432	898	26	an	an	DET
ftr-432	898	27	entireties	entirety	NOUN
ftr-432	898	28	property	property	NOUN
ftr-432	898	29	.	.	PUNCT
ftr-432	899	1	[	[	X
ftr-432	899	2	as	as	ADP
ftr-432	899	3	a	a	DET
ftr-432	899	4	result	result	NOUN
ftr-432	899	5	,	,	PUNCT
ftr-432	899	6	]	]	PUNCT
ftr-432	899	7	a	a	DET
ftr-432	899	8	federal	federal	ADJ
ftr-432	899	9	tax	tax	NOUN
ftr-432	899	10	lien	lien	NOUN
ftr-432	899	11	against	against	ADP
ftr-432	899	12	one	one	NUM
ftr-432	899	13	spouse	spouse	NOUN
ftr-432	899	14	can	can	AUX
ftr-432	899	15	not	not	PART
ftr-432	899	16	attach	attach	VERB
ftr-432	899	17	to	to	ADP
ftr-432	899	18	property	property	NOUN
ftr-432	899	19	held	hold	VERB
ftr-432	899	20	by	by	ADP
ftr-432	899	21	that	that	DET
ftr-432	899	22	spouse	spouse	NOUN
ftr-432	899	23	as	as	ADP
ftr-432	899	24	an	an	DET
ftr-432	899	25	entireties	entirety	NOUN
ftr-432	899	26	estate	estate	NOUN
ftr-432	899	27	.	.	PUNCT
ftr-432	899	28	'	'	PUNCT
ftr-432	900	1	88	88	NUM
ftr-432	900	2	however	however	ADV
ftr-432	900	3	,	,	PUNCT
ftr-432	900	4	there	there	PRON
ftr-432	900	5	remained	remain	VERB
ftr-432	900	6	the	the	DET
ftr-432	900	7	factual	factual	ADJ
ftr-432	900	8	issue	issue	NOUN
ftr-432	900	9	-	-	PUNCT
ftr-432	900	10	unaddressed	unaddresse	VERB
ftr-432	900	11	by	by	ADP
ftr-432	900	12	the	the	DET
ftr-432	900	13	district	district	NOUN
ftr-432	900	14	court	court	NOUN
ftr-432	900	15	-	-	PUNCT
ftr-432	900	16	as	as	ADP
ftr-432	900	17	to	to	ADP
ftr-432	900	18	whether	whether	SCONJ
ftr-432	900	19	the	the	DET
ftr-432	900	20	transfer	transfer	NOUN
ftr-432	900	21	of	of	ADP
ftr-432	900	22	the	the	DET
ftr-432	900	23	berwyck	berwyck	PROPN
ftr-432	900	24	property	property	NOUN
ftr-432	900	25	was	be	AUX
ftr-432	900	26	a	a	DET
ftr-432	900	27	fraudulent	fraudulent	ADJ
ftr-432	900	28	conveyance	conveyance	NOUN
ftr-432	900	29	.	.	PUNCT
ftr-432	901	1	"	"	PUNCT
ftr-432	901	2	if	if	SCONJ
ftr-432	901	3	the	the	DET
ftr-432	901	4	conveyance	conveyance	NOUN
ftr-432	901	5	was	be	AUX
ftr-432	901	6	fraudulent	fraudulent	ADJ
ftr-432	901	7	and	and	CCONJ
ftr-432	901	8	therefore	therefore	ADV
ftr-432	901	9	set	set	VERB
ftr-432	901	10	aside	aside	ADV
ftr-432	901	11	,	,	PUNCT
ftr-432	901	12	the	the	DET
ftr-432	901	13	irs	irs	PROPN
ftr-432	901	14	could	could	AUX
ftr-432	901	15	be	be	AUX
ftr-432	901	16	entitled	entitle	VERB
ftr-432	901	17	to	to	ADP
ftr-432	901	18	half	half	DET
ftr-432	901	19	the	the	DET
ftr-432	901	20	[	[	X
ftr-432	901	21	sale	sale	NOUN
ftr-432	901	22	]	]	PUNCT
ftr-432	901	23	proceeds	proceed	NOUN
ftr-432	901	24	.	.	PUNCT
ftr-432	901	25	'	'	PUNCT
ftr-432	902	1	89	89	NUM
ftr-432	902	2	the	the	DET
ftr-432	902	3	sixth	sixth	ADJ
ftr-432	902	4	circuit	circuit	NOUN
ftr-432	902	5	remanded	remand	VERB
ftr-432	902	6	for	for	ADP
ftr-432	902	7	consideration	consideration	NOUN
ftr-432	902	8	of	of	ADP
ftr-432	902	9	this	this	DET
ftr-432	902	10	issue	issue	NOUN
ftr-432	902	11	.	.	PUNCT
ftr-432	903	1	worth	worth	ADJ
ftr-432	903	2	noting	note	VERB
ftr-432	903	3	is	be	AUX
ftr-432	903	4	judge	judge	PROPN
ftr-432	903	5	ryan	ryan	PROPN
ftr-432	903	6	's	's	PART
ftr-432	903	7	opinion	opinion	NOUN
ftr-432	903	8	in	in	ADP
ftr-432	903	9	craftl	craftl	NOUN
ftr-432	903	10	he	he	PRON
ftr-432	903	11	concurred	concur	VERB
ftr-432	903	12	with	with	ADP
ftr-432	903	13	the	the	DET
ftr-432	903	14	desirability	desirability	NOUN
ftr-432	903	15	of	of	ADP
ftr-432	903	16	remanding	remand	VERB
ftr-432	903	17	to	to	PART
ftr-432	903	18	further	far	ADV
ftr-432	903	19	develop	develop	VERB
ftr-432	903	20	factual	factual	ADJ
ftr-432	903	21	issues	issue	NOUN
ftr-432	903	22	,	,	PUNCT
ftr-432	903	23	but	but	CCONJ
ftr-432	903	24	he	he	PRON
ftr-432	903	25	disagreed	disagree	VERB
ftr-432	903	26	with	with	ADP
ftr-432	903	27	his	his	PRON
ftr-432	903	28	two	two	NUM
ftr-432	903	29	panel	panel	NOUN
ftr-432	903	30	colleagues	colleague	NOUN
ftr-432	903	31	as	as	ADP
ftr-432	903	32	to	to	ADP
ftr-432	903	33	the	the	DET
ftr-432	903	34	current	current	ADJ
ftr-432	903	35	viability	viability	NOUN
ftr-432	903	36	of	of	ADP
ftr-432	903	37	the	the	DET
ftr-432	903	38	entireties	entirety	NOUN
ftr-432	903	39	bar	bar	VERB
ftr-432	903	40	to	to	ADP
ftr-432	903	41	collection	collection	NOUN
ftr-432	903	42	.	.	PUNCT
ftr-432	904	1	in	in	ADP
ftr-432	904	2	his	his	PRON
ftr-432	904	3	view	view	NOUN
ftr-432	904	4	,	,	PUNCT
ftr-432	904	5	"	"	PUNCT
ftr-432	904	6	binding	binding	ADJ
ftr-432	904	7	cases	case	NOUN
ftr-432	904	8	decided	decide	VERB
ftr-432	904	9	since	since	SCONJ
ftr-432	904	10	1971	1971	NUM
ftr-432	904	11	clearly	clearly	ADV
ftr-432	904	12	state	state	VERB
ftr-432	904	13	a	a	DET
ftr-432	904	14	different	different	ADJ
ftr-432	904	15	doctrine	doctrine	NOUN
ftr-432	904	16	"	"	PUNCT
ftr-432	904	17	from	from	ADP
ftr-432	904	18	that	that	PRON
ftr-432	904	19	of	of	ADP
ftr-432	904	20	cole	cole	PROPN
ftr-432	904	21	v.	v.	ADP
ftr-432	904	22	cardoza	cardoza	PROPN
ftr-432	904	23	9	9	NUM
ftr-432	904	24	°	°	NUM
ftr-432	904	25	judge	judge	PROPN
ftr-432	904	26	ryan	ryan	PROPN
ftr-432	904	27	agreed	agree	VERB
ftr-432	904	28	that	that	SCONJ
ftr-432	904	29	tax	tax	NOUN
ftr-432	904	30	liens	lien	NOUN
ftr-432	904	31	attach	attach	VERB
ftr-432	904	32	only	only	ADV
ftr-432	904	33	to	to	ADP
ftr-432	904	34	a	a	DET
ftr-432	904	35	taxpayer	taxpayer	NOUN
ftr-432	904	36	's	's	PART
ftr-432	904	37	"	"	PUNCT
ftr-432	904	38	exclusive	exclusive	ADJ
ftr-432	904	39	rights	right	NOUN
ftr-432	904	40	in	in	ADP
ftr-432	904	41	property	property	NOUN
ftr-432	904	42	.	.	PUNCT
ftr-432	905	1	"	"	PUNCT
ftr-432	905	2	'	'	PUNCT
ftr-432	905	3	9	9	NUM
ftr-432	905	4	'	'	PUNCT
ftr-432	905	5	don	don	NOUN
ftr-432	905	6	craft	craft	NOUN
ftr-432	905	7	's	's	PART
ftr-432	905	8	present	present	ADJ
ftr-432	905	9	possessory	possessory	ADJ
ftr-432	905	10	interest	interest	NOUN
ftr-432	905	11	in	in	ADP
ftr-432	905	12	the	the	DET
ftr-432	905	13	berwyck	berwyck	PROPN
ftr-432	905	14	property	property	NOUN
ftr-432	905	15	was	be	AUX
ftr-432	905	16	not	not	PART
ftr-432	905	17	an	an	DET
ftr-432	905	18	exclusive	exclusive	ADJ
ftr-432	905	19	right	right	NOUN
ftr-432	905	20	,	,	PUNCT
ftr-432	905	21	but	but	CCONJ
ftr-432	905	22	his	his	PRON
ftr-432	905	23	"	"	PUNCT
ftr-432	905	24	future	future	ADJ
ftr-432	905	25	interests	interest	NOUN
ftr-432	905	26	-	-	PUNCT
ftr-432	905	27	the	the	DET
ftr-432	905	28	right	right	NOUN
ftr-432	905	29	to	to	PART
ftr-432	905	30	share	share	VERB
ftr-432	905	31	in	in	ADP
ftr-432	905	32	future	future	ADJ
ftr-432	905	33	proceeds	proceed	NOUN
ftr-432	905	34	[	[	X
ftr-432	905	35	in	in	ADP
ftr-432	905	36	the	the	DET
ftr-432	905	37	event	event	NOUN
ftr-432	905	38	of	of	ADP
ftr-432	905	39	sale	sale	NOUN
ftr-432	905	40	of	of	ADP
ftr-432	905	41	the	the	DET
ftr-432	905	42	property	property	NOUN
ftr-432	905	43	]	]	PUNCT
ftr-432	905	44	and	and	CCONJ
ftr-432	905	45	right	right	NOUN
ftr-432	905	46	of	of	ADP
ftr-432	905	47	survivorship	survivorship	NOUN
ftr-432	905	48	[	[	X
ftr-432	905	49	if	if	SCONJ
ftr-432	905	50	sandra	sandra	PROPN
ftr-432	905	51	predeceased	predecease	VERB
ftr-432	905	52	don	don	PROPN
ftr-432	905	53	]	]	X
ftr-432	905	54	"	"	PUNCT
ftr-432	905	55	were	be	AUX
ftr-432	905	56	exclusive	exclusive	ADJ
ftr-432	905	57	rights	right	NOUN
ftr-432	905	58	.	.	PUNCT
ftr-432	906	1	9	9	NUM
ftr-432	906	2	"	"	PUNCT
ftr-432	906	3	thus	thus	ADV
ftr-432	906	4	,	,	PUNCT
ftr-432	906	5	the	the	DET
ftr-432	906	6	federal	federal	ADJ
ftr-432	906	7	tax	tax	NOUN
ftr-432	906	8	lien	lien	NOUN
ftr-432	906	9	could	could	AUX
ftr-432	906	10	attach	attach	VERB
ftr-432	906	11	to	to	ADP
ftr-432	906	12	those	those	DET
ftr-432	906	13	future	future	ADJ
ftr-432	906	14	interests	interest	NOUN
ftr-432	906	15	if	if	SCONJ
ftr-432	906	16	the	the	DET
ftr-432	906	17	transfer	transfer	NOUN
ftr-432	906	18	of	of	ADP
ftr-432	906	19	the	the	DET
ftr-432	906	20	property	property	NOUN
ftr-432	906	21	to	to	ADP
ftr-432	906	22	sandra	sandra	PROPN
ftr-432	906	23	was	be	AUX
ftr-432	906	24	set	set	VERB
ftr-432	906	25	aside	aside	ADV
ftr-432	906	26	as	as	ADV
ftr-432	906	27	fraudulent	fraudulent	ADJ
ftr-432	906	28	.	.	PUNCT
ftr-432	907	1	182	182	NUM
ftr-432	907	2	.	.	PUNCT
ftr-432	907	3	craft	craft	NOUN
ftr-432	907	4	,	,	PUNCT
ftr-432	907	5	94	94	NUM
ftr-432	907	6	-	-	SYM
ftr-432	907	7	2	2	NUM
ftr-432	907	8	u.s	u.s	PROPN
ftr-432	907	9	.	.	PROPN
ftr-432	907	10	tax	tax	PROPN
ftr-432	907	11	cas	cas	PROPN
ftr-432	907	12	.	.	PUNCT
ftr-432	908	1	(	(	PUNCT
ftr-432	908	2	cch	cch	PROPN
ftr-432	908	3	)	)	PUNCT
ftr-432	908	4	50,493	50,493	NUM
ftr-432	908	5	at	at	ADP
ftr-432	908	6	85,818	85,818	NUM
ftr-432	908	7	,	,	PUNCT
ftr-432	908	8	74	74	NUM
ftr-432	908	9	a.f.t.r	a.f.t.r	PROPN
ftr-432	908	10	.	.	PUNCT
ftr-432	909	1	2d	2d	PROPN
ftr-432	909	2	(	(	PUNCT
ftr-432	909	3	ria	ria	PROPN
ftr-432	909	4	)	)	PUNCT
ftr-432	909	5	946362	946362	NUM
ftr-432	909	6	at	at	ADP
ftr-432	909	7	94	94	NUM
ftr-432	909	8	-	-	SYM
ftr-432	909	9	6364	6364	NUM
ftr-432	909	10	.	.	PUNCT
ftr-432	910	1	183	183	NUM
ftr-432	910	2	.	.	PUNCT
ftr-432	910	3	craft	craft	PROPN
ftr-432	910	4	v.	v.	PROPN
ftr-432	910	5	united	united	PROPN
ftr-432	910	6	states	states	PROPN
ftr-432	910	7	,	,	PUNCT
ftr-432	910	8	140	140	NUM
ftr-432	910	9	f.3d	f.3d	NUM
ftr-432	910	10	638	638	NUM
ftr-432	910	11	(	(	PUNCT
ftr-432	910	12	6th	6th	ADJ
ftr-432	910	13	cir	cir	NOUN
ftr-432	910	14	.	.	PUNCT
ftr-432	910	15	1998	1998	NUM
ftr-432	910	16	)	)	PUNCT
ftr-432	910	17	.	.	PUNCT
ftr-432	911	1	184	184	X
ftr-432	911	2	.	.	PUNCT
ftr-432	912	1	i	i	PRON
ftr-432	912	2	d.	d.	PROPN
ftr-432	912	3	at	at	ADP
ftr-432	912	4	641	641	NUM
ftr-432	912	5	(	(	PUNCT
ftr-432	912	6	citing	cite	VERB
ftr-432	912	7	united	united	PROPN
ftr-432	912	8	states	states	PROPN
ftr-432	912	9	v.	v.	ADP
ftr-432	912	10	safeco	safeco	PROPN
ftr-432	912	11	ins	ins	PROPN
ftr-432	912	12	.	.	PUNCT
ftr-432	912	13	co.	co.	PROPN
ftr-432	912	14	of	of	ADP
ftr-432	912	15	america	america	PROPN
ftr-432	912	16	,	,	PUNCT
ftr-432	912	17	870	870	NUM
ftr-432	912	18	f.2d	f.2d	ADP
ftr-432	912	19	338	338	NUM
ftr-432	912	20	,	,	PUNCT
ftr-432	912	21	341	341	NUM
ftr-432	912	22	(	(	PUNCT
ftr-432	912	23	6th	6th	ADJ
ftr-432	912	24	cir	cir	NOUN
ftr-432	912	25	.	.	PROPN
ftr-432	912	26	1989	1989	NUM
ftr-432	912	27	)	)	PUNCT
ftr-432	912	28	)	)	PUNCT
ftr-432	912	29	.	.	PUNCT
ftr-432	913	1	185	185	NUM
ftr-432	913	2	.	.	X
ftr-432	914	1	140	140	NUM
ftr-432	914	2	f.3d	f.3d	NUM
ftr-432	914	3	at	at	ADP
ftr-432	914	4	644	644	NUM
ftr-432	914	5	(	(	PUNCT
ftr-432	914	6	citing	cite	VERB
ftr-432	914	7	safeco	safeco	PROPN
ftr-432	914	8	,	,	PUNCT
ftr-432	914	9	870	870	NUM
ftr-432	914	10	f.2d	f.2d	X
ftr-432	914	11	at	at	ADP
ftr-432	914	12	341	341	NUM
ftr-432	914	13	)	)	PUNCT
ftr-432	914	14	.	.	PUNCT
ftr-432	915	1	186	186	NUM
ftr-432	915	2	.	.	PUNCT
ftr-432	916	1	i	i	PRON
ftr-432	916	2	d.	d.	PROPN
ftr-432	916	3	187	187	NUM
ftr-432	916	4	.	.	PUNCT
ftr-432	917	1	i	i	PRON
ftr-432	917	2	d.	d.	PROPN
ftr-432	917	3	at	at	ADP
ftr-432	917	4	643	643	NUM
ftr-432	917	5	.	.	PUNCT
ftr-432	917	6	188	188	NUM
ftr-432	917	7	.	.	PUNCT
ftr-432	918	1	i	i	PRON
ftr-432	918	2	d.	d.	PROPN
ftr-432	918	3	189	189	NUM
ftr-432	918	4	.	.	PUNCT
ftr-432	919	1	i	i	PRON
ftr-432	919	2	d.	d.	PROPN
ftr-432	919	3	at	at	ADP
ftr-432	919	4	644	644	NUM
ftr-432	919	5	.	.	PUNCT
ftr-432	920	1	190	190	NUM
ftr-432	920	2	.	.	PUNCT
ftr-432	921	1	i	i	PRON
ftr-432	921	2	d.	d.	PROPN
ftr-432	921	3	at	at	ADP
ftr-432	921	4	645	645	NUM
ftr-432	921	5	(	(	PUNCT
ftr-432	921	6	relying	rely	VERB
ftr-432	921	7	on	on	ADP
ftr-432	921	8	national	national	PROPN
ftr-432	921	9	bank	bank	PROPN
ftr-432	921	10	of	of	ADP
ftr-432	921	11	commerce	commerce	PROPN
ftr-432	921	12	,	,	PUNCT
ftr-432	921	13	irvine	irvine	PROPN
ftr-432	921	14	,	,	PUNCT
ftr-432	921	15	and	and	CCONJ
ftr-432	921	16	other	other	ADJ
ftr-432	921	17	cases	case	NOUN
ftr-432	921	18	)	)	PUNCT
ftr-432	921	19	.	.	PUNCT
ftr-432	922	1	191	191	NUM
ftr-432	922	2	.	.	PUNCT
ftr-432	923	1	i	i	PRON
ftr-432	923	2	d.	d.	PROPN
ftr-432	923	3	at	at	ADP
ftr-432	923	4	646	646	NUM
ftr-432	923	5	.	.	PUNCT
ftr-432	924	1	192	192	NUM
ftr-432	924	2	.	.	PUNCT
ftr-432	925	1	i	i	PRON
ftr-432	925	2	d.	d.	PROPN
ftr-432	925	3	florida	florida	PROPN
ftr-432	925	4	tax	tax	PROPN
ftr-432	925	5	review	review	NOUN
ftr-432	926	1	[	[	X
ftr-432	926	2	vol	vol	NOUN
ftr-432	926	3	.	.	NOUN
ftr-432	926	4	5:6	5:6	NUM
ftr-432	926	5	the	the	DET
ftr-432	926	6	good	good	NOUN
ftr-432	926	7	,	,	PUNCT
ftr-432	926	8	the	the	DET
ftr-432	926	9	bad	bad	ADJ
ftr-432	926	10	,	,	PUNCT
ftr-432	926	11	and	and	CCONJ
ftr-432	926	12	the	the	DET
ftr-432	926	13	ugly	ugly	ADJ
ftr-432	926	14	on	on	ADP
ftr-432	926	15	remand	remand	NOUN
ftr-432	926	16	,	,	PUNCT
ftr-432	926	17	the	the	DET
ftr-432	926	18	district	district	NOUN
ftr-432	926	19	court	court	NOUN
ftr-432	926	20	held	hold	VERB
ftr-432	926	21	that	that	SCONJ
ftr-432	926	22	the	the	DET
ftr-432	926	23	transfer	transfer	NOUN
ftr-432	926	24	of	of	ADP
ftr-432	926	25	the	the	DET
ftr-432	926	26	berwyck	berwyck	PROPN
ftr-432	926	27	property	property	NOUN
ftr-432	926	28	to	to	ADP
ftr-432	926	29	sandra	sandra	PROPN
ftr-432	926	30	by	by	ADP
ftr-432	926	31	quitclaim	quitclaim	NOUN
ftr-432	926	32	deed	deed	NOUN
ftr-432	926	33	"	"	PUNCT
ftr-432	926	34	did	do	AUX
ftr-432	926	35	not	not	PART
ftr-432	926	36	,	,	PUNCT
ftr-432	926	37	by	by	ADP
ftr-432	926	38	itself	itself	PRON
ftr-432	926	39	,	,	PUNCT
ftr-432	926	40	constitute	constitute	VERB
ftr-432	926	41	a	a	DET
ftr-432	926	42	fraudulent	fraudulent	ADJ
ftr-432	926	43	conveyance	conveyance	NOUN
ftr-432	926	44	.	.	PUNCT
ftr-432	926	45	"	"	PUNCT
ftr-432	926	46	''	''	PUNCT
ftr-432	926	47	this	this	PRON
ftr-432	926	48	was	be	AUX
ftr-432	926	49	based	base	VERB
ftr-432	926	50	on	on	ADP
ftr-432	926	51	the	the	DET
ftr-432	926	52	conclusion	conclusion	NOUN
ftr-432	926	53	that	that	SCONJ
ftr-432	926	54	,	,	PUNCT
ftr-432	926	55	before	before	ADP
ftr-432	926	56	the	the	DET
ftr-432	926	57	transfer	transfer	NOUN
ftr-432	926	58	,	,	PUNCT
ftr-432	926	59	the	the	DET
ftr-432	926	60	property	property	NOUN
ftr-432	926	61	would	would	AUX
ftr-432	926	62	have	have	AUX
ftr-432	926	63	been	be	AUX
ftr-432	926	64	unreachable	unreachable	ADJ
ftr-432	926	65	by	by	ADP
ftr-432	926	66	don	don	PROPN
ftr-432	926	67	's	's	PART
ftr-432	926	68	creditors	creditor	NOUN
ftr-432	926	69	,	,	PUNCT
ftr-432	926	70	so	so	CCONJ
ftr-432	926	71	its	its	PRON
ftr-432	926	72	transfer	transfer	NOUN
ftr-432	926	73	to	to	ADP
ftr-432	926	74	sandra	sandra	PROPN
ftr-432	926	75	could	could	AUX
ftr-432	926	76	not	not	PART
ftr-432	926	77	have	have	AUX
ftr-432	926	78	prejudiced	prejudice	VERB
ftr-432	926	79	them	they	PRON
ftr-432	926	80	.	.	PUNCT
ftr-432	927	1	94	94	NUM
ftr-432	927	2	however	however	ADV
ftr-432	927	3	,	,	PUNCT
ftr-432	927	4	the	the	DET
ftr-432	927	5	court	court	NOUN
ftr-432	927	6	found	find	VERB
ftr-432	927	7	that	that	SCONJ
ftr-432	927	8	don	don	PROPN
ftr-432	927	9	,	,	PUNCT
ftr-432	927	10	while	while	SCONJ
ftr-432	927	11	insolvent	insolvent	ADJ
ftr-432	927	12	,	,	PUNCT
ftr-432	927	13	had	have	AUX
ftr-432	927	14	used	use	VERB
ftr-432	927	15	nearly	nearly	ADV
ftr-432	927	16	$	$	SYM
ftr-432	927	17	7000	7000	NUM
ftr-432	927	18	of	of	ADP
ftr-432	927	19	his	his	PRON
ftr-432	927	20	funds	fund	NOUN
ftr-432	927	21	to	to	PART
ftr-432	927	22	enhance	enhance	VERB
ftr-432	927	23	the	the	DET
ftr-432	927	24	berwyck	berwyck	PROPN
ftr-432	927	25	property	property	NOUN
ftr-432	927	26	.	.	PUNCT
ftr-432	928	1	that	that	DET
ftr-432	928	2	conveyance	conveyance	NOUN
ftr-432	928	3	was	be	AUX
ftr-432	928	4	fraudulent	fraudulent	ADJ
ftr-432	928	5	,	,	PUNCT
ftr-432	928	6	and	and	CCONJ
ftr-432	928	7	the	the	DET
ftr-432	928	8	irs	irs	PROPN
ftr-432	928	9	was	be	AUX
ftr-432	928	10	entitled	entitle	VERB
ftr-432	928	11	to	to	PART
ftr-432	928	12	recover	recover	VERB
ftr-432	928	13	to	to	ADP
ftr-432	928	14	that	that	DET
ftr-432	928	15	extent.195	extent.195	NOUN
ftr-432	928	16	both	both	DET
ftr-432	928	17	parties	party	NOUN
ftr-432	928	18	appealed	appeal	VERB
ftr-432	928	19	.	.	PUNCT
ftr-432	929	1	the	the	DET
ftr-432	929	2	government	government	NOUN
ftr-432	929	3	also	also	ADV
ftr-432	929	4	petitioned	petition	VERB
ftr-432	929	5	for	for	ADP
ftr-432	929	6	en	en	PROPN
ftr-432	929	7	banc	banc	PROPN
ftr-432	929	8	review	review	NOUN
ftr-432	929	9	by	by	ADP
ftr-432	929	10	the	the	DET
ftr-432	929	11	sixth	sixth	ADJ
ftr-432	929	12	circuit	circuit	NOUN
ftr-432	929	13	,	,	PUNCT
ftr-432	929	14	which	which	PRON
ftr-432	929	15	was	be	AUX
ftr-432	929	16	denied	deny	VERB
ftr-432	929	17	.	.	PUNCT
ftr-432	930	1	in	in	ADP
ftr-432	930	2	a	a	DET
ftr-432	930	3	decision	decision	NOUN
ftr-432	930	4	known	know	VERB
ftr-432	930	5	as	as	ADP
ftr-432	930	6	craft	craft	NOUN
ftr-432	930	7	ii	ii	PROPN
ftr-432	930	8	,	,	PUNCT
ftr-432	930	9	a	a	DET
ftr-432	930	10	panel	panel	NOUN
ftr-432	930	11	of	of	ADP
ftr-432	930	12	the	the	DET
ftr-432	930	13	circuit196	circuit196	PROPN
ftr-432	930	14	affirmed	affirm	VERB
ftr-432	930	15	the	the	DET
ftr-432	930	16	district	district	NOUN
ftr-432	930	17	court	court	NOUN
ftr-432	930	18	's	's	PART
ftr-432	930	19	decision	decision	NOUN
ftr-432	930	20	on	on	ADP
ftr-432	930	21	remand	remand	NOUN
ftr-432	930	22	.	.	PUNCT
ftr-432	930	23	"	"	PUNCT
ftr-432	931	1	7	7	NUM
ftr-432	931	2	the	the	DET
ftr-432	931	3	court	court	NOUN
ftr-432	931	4	observed	observe	VERB
ftr-432	931	5	:	:	PUNCT
ftr-432	931	6	"	"	PUNCT
ftr-432	931	7	at	at	ADP
ftr-432	931	8	this	this	DET
ftr-432	931	9	juncture	juncture	NOUN
ftr-432	931	10	,	,	PUNCT
ftr-432	931	11	this	this	DET
ftr-432	931	12	case	case	NOUN
ftr-432	931	13	is	be	AUX
ftr-432	931	14	not	not	PART
ftr-432	931	15	really	really	ADV
ftr-432	931	16	about	about	ADP
ftr-432	931	17	federal	federal	ADJ
ftr-432	931	18	tax	tax	NOUN
ftr-432	931	19	liens	lien	NOUN
ftr-432	931	20	.	.	PUNCT
ftr-432	931	21	nor	nor	CCONJ
ftr-432	931	22	is	be	AUX
ftr-432	931	23	it	it	PRON
ftr-432	931	24	about	about	ADP
ftr-432	931	25	state	state	NOUN
ftr-432	931	26	law	law	NOUN
ftr-432	931	27	property	property	NOUN
ftr-432	931	28	rights	right	NOUN
ftr-432	931	29	.	.	PUNCT
ftr-432	931	30	"	"	PUNCT
ftr-432	932	1	'	'	PUNCT
ftr-432	932	2	198	198	NUM
ftr-432	932	3	the	the	DET
ftr-432	932	4	court	court	NOUN
ftr-432	932	5	held	hold	VERB
ftr-432	932	6	that	that	SCONJ
ftr-432	932	7	the	the	DET
ftr-432	932	8	government	government	NOUN
ftr-432	932	9	was	be	AUX
ftr-432	932	10	precluded	preclude	VERB
ftr-432	932	11	from	from	ADP
ftr-432	932	12	relitigating	relitigate	VERB
ftr-432	932	13	the	the	DET
ftr-432	932	14	bar	bar	NOUN
ftr-432	932	15	issue	issue	NOUN
ftr-432	932	16	because	because	SCONJ
ftr-432	932	17	of	of	ADP
ftr-432	932	18	the	the	DET
ftr-432	932	19	"	"	PUNCT
ftr-432	932	20	law	law	NOUN
ftr-432	932	21	of	of	ADP
ftr-432	932	22	the	the	DET
ftr-432	932	23	case	case	NOUN
ftr-432	932	24	"	"	PUNCT
ftr-432	932	25	doctrine199	doctrine199	PROPN
ftr-432	932	26	and	and	CCONJ
ftr-432	932	27	the	the	DET
ftr-432	932	28	"	"	PUNCT
ftr-432	932	29	law	law	NOUN
ftr-432	932	30	of	of	ADP
ftr-432	932	31	the	the	DET
ftr-432	932	32	circuit	circuit	NOUN
ftr-432	932	33	"	"	PUNCT
ftr-432	932	34	doctrine	doctrine	NOUN
ftr-432	932	35	.	.	PUNCT
ftr-432	933	1	"	"	PUNCT
ftr-432	933	2	'	'	PUNCT
ftr-432	933	3	however	however	ADV
ftr-432	933	4	,	,	PUNCT
ftr-432	933	5	these	these	DET
ftr-432	933	6	doctrines	doctrine	NOUN
ftr-432	933	7	are	be	AUX
ftr-432	933	8	not	not	PART
ftr-432	933	9	absolute	absolute	ADJ
ftr-432	933	10	.	.	PUNCT
ftr-432	934	1	both	both	PRON
ftr-432	934	2	can	can	AUX
ftr-432	934	3	be	be	AUX
ftr-432	934	4	avoided	avoid	VERB
ftr-432	934	5	if	if	SCONJ
ftr-432	934	6	a	a	DET
ftr-432	934	7	supreme	supreme	ADJ
ftr-432	934	8	court	court	NOUN
ftr-432	934	9	decision	decision	NOUN
ftr-432	934	10	subsequent	subsequent	ADJ
ftr-432	934	11	to	to	ADP
ftr-432	934	12	the	the	DET
ftr-432	934	13	first	first	ADJ
ftr-432	934	14	panel	panel	NOUN
ftr-432	934	15	decision	decision	NOUN
ftr-432	934	16	is	be	AUX
ftr-432	934	17	contrary	contrary	ADJ
ftr-432	934	18	to	to	ADP
ftr-432	934	19	it.2	it.2	PROPN
ftr-432	934	20	'	'	PUNCT
ftr-432	934	21	drye	drye	NOUN
ftr-432	934	22	,	,	PUNCT
ftr-432	934	23	the	the	DET
ftr-432	934	24	government	government	NOUN
ftr-432	934	25	argued	argue	VERB
ftr-432	934	26	,	,	PUNCT
ftr-432	934	27	was	be	AUX
ftr-432	934	28	such	such	DET
ftr-432	934	29	a	a	DET
ftr-432	934	30	subsequent	subsequent	ADJ
ftr-432	934	31	decision	decision	NOUN
ftr-432	934	32	.	.	PUNCT
ftr-432	935	1	thus	thus	ADV
ftr-432	935	2	,	,	PUNCT
ftr-432	935	3	the	the	DET
ftr-432	935	4	sixth	sixth	ADJ
ftr-432	935	5	circuitwas	circuitwa	VERB
ftr-432	935	6	compelledto	compelledto	PROPN
ftr-432	935	7	examinedrye	examinedrye	PROPN
ftr-432	935	8	.	.	PUNCT
ftr-432	936	1	inits	init	NOUN
ftr-432	936	2	discussion	discussion	NOUN
ftr-432	936	3	,	,	PUNCT
ftr-432	936	4	the	the	DET
ftr-432	936	5	circuit	circuit	NOUN
ftr-432	936	6	court	court	NOUN
ftr-432	936	7	did	do	AUX
ftr-432	936	8	relent	relent	NOUN
ftr-432	936	9	at	at	ADP
ftr-432	936	10	times	time	NOUN
ftr-432	936	11	on	on	ADP
ftr-432	936	12	its	its	PRON
ftr-432	936	13	earlier	early	ADJ
ftr-432	936	14	,	,	PUNCT
ftr-432	936	15	uncompromising	uncompromise	VERB
ftr-432	936	16	assertion	assertion	NOUN
ftr-432	936	17	of	of	ADP
ftr-432	936	18	the	the	DET
ftr-432	936	19	entireties	entirety	NOUN
ftr-432	936	20	bar	bar	NOUN
ftr-432	936	21	.	.	PUNCT
ftr-432	937	1	specifically	specifically	ADV
ftr-432	937	2	:	:	PUNCT
ftr-432	937	3	-"[w]e	-"[w]e	PROPN
ftr-432	937	4	acknowledge	acknowledge	VERB
ftr-432	937	5	that	that	SCONJ
ftr-432	937	6	there	there	PRON
ftr-432	937	7	are	be	VERB
ftr-432	937	8	colorable	colorable	ADJ
ftr-432	937	9	arguments	argument	NOUN
ftr-432	937	10	on	on	ADP
ftr-432	937	11	both	both	DET
ftr-432	937	12	sides	side	NOUN
ftr-432	937	13	of	of	ADP
ftr-432	937	14	the	the	DET
ftr-432	937	15	question	question	NOUN
ftr-432	937	16	whether	whether	SCONJ
ftr-432	937	17	a	a	DET
ftr-432	937	18	federal	federal	ADJ
ftr-432	937	19	tax	tax	NOUN
ftr-432	937	20	lien	lien	NOUN
ftr-432	937	21	...	...	PUNCT
ftr-432	937	22	attaches	attach	VERB
ftr-432	937	23	to	to	ADP
ftr-432	937	24	a	a	DET
ftr-432	937	25	tenancy	tenancy	NOUN
ftr-432	937	26	by	by	ADP
ftr-432	937	27	the	the	DET
ftr-432	937	28	entirety	entirety	NOUN
ftr-432	937	29	.	.	PUNCT
ftr-432	938	1	,	,	PUNCT
ftr-432	938	2	-2	-2	NOUN
ftr-432	938	3	193	193	NUM
ftr-432	938	4	.	.	PUNCT
ftr-432	939	1	craft	craft	PROPN
ftr-432	939	2	v.	v.	PROPN
ftr-432	939	3	united	united	PROPN
ftr-432	939	4	states	states	PROPN
ftr-432	939	5	,	,	PUNCT
ftr-432	939	6	65	65	NUM
ftr-432	939	7	f.	f.	PROPN
ftr-432	939	8	supp	supp	PROPN
ftr-432	939	9	.	.	PUNCT
ftr-432	940	1	2d	2d	PROPN
ftr-432	940	2	651	651	NUM
ftr-432	940	3	,	,	PUNCT
ftr-432	940	4	658	658	NUM
ftr-432	940	5	(	(	PUNCT
ftr-432	940	6	w.d	w.d	PROPN
ftr-432	940	7	.	.	PROPN
ftr-432	940	8	mich	mich	PROPN
ftr-432	940	9	.	.	PROPN
ftr-432	940	10	1999	1999	NUM
ftr-432	940	11	)	)	PUNCT
ftr-432	940	12	.	.	PUNCT
ftr-432	941	1	194	194	NUM
ftr-432	941	2	.	.	PUNCT
ftr-432	942	1	i	i	PRON
ftr-432	942	2	d.	d.	PROPN
ftr-432	942	3	at	at	ADP
ftr-432	942	4	657	657	NUM
ftr-432	942	5	(	(	PUNCT
ftr-432	942	6	michigan	michigan	PROPN
ftr-432	942	7	cases	case	NOUN
ftr-432	942	8	"	"	PUNCT
ftr-432	942	9	have	have	AUX
ftr-432	942	10	consistently	consistently	ADV
ftr-432	942	11	held	hold	VERB
ftr-432	942	12	that	that	SCONJ
ftr-432	942	13	creditors	creditor	NOUN
ftr-432	942	14	have	have	VERB
ftr-432	942	15	no	no	DET
ftr-432	942	16	right	right	NOUN
ftr-432	942	17	to	to	PART
ftr-432	942	18	complain	complain	VERB
ftr-432	942	19	of	of	ADP
ftr-432	942	20	a	a	DET
ftr-432	942	21	debtor	debtor	NOUN
ftr-432	942	22	's	's	PART
ftr-432	942	23	disposition	disposition	NOUN
ftr-432	942	24	ofexempt	ofexempt	ADJ
ftr-432	942	25	propertybecause	propertybecause	NOUN
ftr-432	942	26	such	such	ADJ
ftr-432	942	27	property	property	NOUN
ftr-432	942	28	conldnot	conldnot	ADV
ftr-432	942	29	be	be	AUX
ftr-432	942	30	reached	reach	VERB
ftr-432	942	31	to	to	PART
ftr-432	942	32	satisfy	satisfy	VERB
ftr-432	942	33	debts	debt	NOUN
ftr-432	942	34	had	have	AUX
ftr-432	942	35	it	it	PRON
ftr-432	942	36	remained	remain	VERB
ftr-432	942	37	in	in	ADP
ftr-432	942	38	the	the	DET
ftr-432	942	39	debtor	debtor	NOUN
ftr-432	942	40	's	's	PART
ftr-432	942	41	hands	hand	NOUN
ftr-432	942	42	.	.	PUNCT
ftr-432	942	43	"	"	PUNCT
ftr-432	942	44	)	)	PUNCT
ftr-432	942	45	.	.	PUNCT
ftr-432	943	1	195	195	NUM
ftr-432	943	2	.	.	PUNCT
ftr-432	944	1	i	i	PRON
ftr-432	944	2	d.	d.	PROPN
ftr-432	944	3	at	at	ADP
ftr-432	944	4	659	659	NUM
ftr-432	944	5	.	.	NOUN
ftr-432	944	6	196	196	NUM
ftr-432	944	7	.	.	PUNCT
ftr-432	945	1	one	one	NUM
ftr-432	945	2	of	of	ADP
ftr-432	945	3	the	the	DET
ftr-432	945	4	three	three	NUM
ftr-432	945	5	judges	judge	NOUN
ftr-432	945	6	on	on	ADP
ftr-432	945	7	this	this	DET
ftr-432	945	8	panel	panel	NOUN
ftr-432	945	9	also	also	ADV
ftr-432	945	10	was	be	AUX
ftr-432	945	11	part	part	NOUN
ftr-432	945	12	of	of	ADP
ftr-432	945	13	the	the	DET
ftr-432	945	14	craft	craft	NOUN
ftr-432	945	15	ipanel	ipanel	NOUN
ftr-432	945	16	.	.	PUNCT
ftr-432	946	1	197	197	NUM
ftr-432	946	2	.	.	PUNCT
ftr-432	946	3	craft	craft	PROPN
ftr-432	946	4	v.	v.	PROPN
ftr-432	946	5	united	united	PROPN
ftr-432	946	6	states	states	PROPN
ftr-432	946	7	,	,	PUNCT
ftr-432	946	8	233	233	NUM
ftr-432	946	9	f.3d	f.3d	NUM
ftr-432	946	10	358	358	NUM
ftr-432	946	11	(	(	PUNCT
ftr-432	946	12	6th	6th	ADJ
ftr-432	946	13	cir	cir	NOUN
ftr-432	946	14	.	.	PROPN
ftr-432	946	15	2000	2000	NUM
ftr-432	946	16	)	)	PUNCT
ftr-432	946	17	.	.	PUNCT
ftr-432	947	1	198	198	NUM
ftr-432	947	2	.	.	PUNCT
ftr-432	948	1	i	i	PRON
ftr-432	948	2	d.	d.	PROPN
ftr-432	948	3	at	at	ADP
ftr-432	948	4	363	363	NUM
ftr-432	948	5	.	.	PUNCT
ftr-432	948	6	199	199	NUM
ftr-432	948	7	.	.	PUNCT
ftr-432	949	1	i	i	PRON
ftr-432	949	2	d.	d.	PROPN
ftr-432	949	3	at	at	ADP
ftr-432	949	4	363	363	NUM
ftr-432	949	5	-	-	SYM
ftr-432	949	6	69	69	NUM
ftr-432	949	7	.	.	PUNCT
ftr-432	950	1	under	under	ADP
ftr-432	950	2	that	that	DET
ftr-432	950	3	doctrine	doctrine	NOUN
ftr-432	950	4	,	,	PUNCT
ftr-432	950	5	a	a	DET
ftr-432	950	6	court	court	NOUN
ftr-432	950	7	should	should	AUX
ftr-432	950	8	not	not	PART
ftr-432	950	9	reopen	reopen	VERB
ftr-432	950	10	issues	issue	NOUN
ftr-432	950	11	decided	decide	VERB
ftr-432	950	12	at	at	ADP
ftr-432	950	13	an	an	DET
ftr-432	950	14	earlier	early	ADJ
ftr-432	950	15	phase	phase	NOUN
ftr-432	950	16	in	in	ADP
ftr-432	950	17	the	the	DET
ftr-432	950	18	same	same	ADJ
ftr-432	950	19	litigation	litigation	NOUN
ftr-432	950	20	.	.	PUNCT
ftr-432	951	1	e.g.	e.g.	ADV
ftr-432	951	2	,	,	PUNCT
ftr-432	951	3	agostini	agostini	PROPN
ftr-432	951	4	v.	v.	ADP
ftr-432	951	5	felton	felton	PROPN
ftr-432	951	6	,	,	PUNCT
ftr-432	951	7	521	521	NUM
ftr-432	951	8	u.s	u.s	PROPN
ftr-432	951	9	.	.	PROPN
ftr-432	951	10	203,236	203,236	NUM
ftr-432	951	11	(	(	PUNCT
ftr-432	951	12	1997	1997	NUM
ftr-432	951	13	)	)	PUNCT
ftr-432	951	14	.	.	PUNCT
ftr-432	952	1	200	200	NUM
ftr-432	952	2	.	.	X
ftr-432	952	3	craft	craft	NOUN
ftr-432	952	4	,	,	PUNCT
ftr-432	952	5	233	233	NUM
ftr-432	952	6	f.3d	f.3d	NUM
ftr-432	952	7	at	at	ADP
ftr-432	952	8	369	369	NUM
ftr-432	952	9	.	.	PUNCT
ftr-432	953	1	under	under	ADP
ftr-432	953	2	that	that	DET
ftr-432	953	3	doctrine	doctrine	NOUN
ftr-432	953	4	,	,	PUNCT
ftr-432	953	5	one	one	NUM
ftr-432	953	6	panel	panel	NOUN
ftr-432	953	7	of	of	ADP
ftr-432	953	8	the	the	DET
ftr-432	953	9	circuit	circuit	NOUN
ftr-432	953	10	should	should	AUX
ftr-432	953	11	not	not	PART
ftr-432	953	12	overturn	overturn	VERB
ftr-432	953	13	the	the	DET
ftr-432	953	14	decision	decision	NOUN
ftr-432	953	15	of	of	ADP
ftr-432	953	16	another	another	DET
ftr-432	953	17	panel	panel	NOUN
ftr-432	953	18	;	;	PUNCT
ftr-432	953	19	only	only	ADV
ftr-432	953	20	an	an	DET
ftr-432	953	21	enbanc	enbanc	ADJ
ftr-432	953	22	decision	decision	NOUN
ftr-432	953	23	may	may	AUX
ftr-432	953	24	accomplish	accomplish	VERB
ftr-432	953	25	that	that	DET
ftr-432	953	26	result	result	NOUN
ftr-432	953	27	.	.	PUNCT
ftr-432	954	1	e.g.	e.g.	ADV
ftr-432	954	2	,	,	PUNCT
ftr-432	954	3	pollard	pollard	PROPN
ftr-432	954	4	v.	v.	PROPN
ftr-432	954	5	e.i	e.i	PROPN
ftr-432	954	6	dupont	dupont	PROPN
ftr-432	954	7	de	de	PROPN
ftr-432	954	8	nemours	nemours	PROPN
ftr-432	954	9	co.	co.	PROPN
ftr-432	954	10	,	,	PUNCT
ftr-432	954	11	213	213	NUM
ftr-432	954	12	f.3d	f.3d	NUM
ftr-432	954	13	933	933	NUM
ftr-432	954	14	,	,	PUNCT
ftr-432	954	15	945	945	NUM
ftr-432	954	16	(	(	PUNCT
ftr-432	954	17	6th	6th	ADJ
ftr-432	954	18	cir	cir	NOUN
ftr-432	954	19	.	.	PROPN
ftr-432	954	20	2000	2000	NUM
ftr-432	954	21	)	)	PUNCT
ftr-432	954	22	rev'd	rev'd	VERB
ftr-432	954	23	,	,	PUNCT
ftr-432	954	24	532	532	NUM
ftr-432	954	25	u.s	u.s	PROPN
ftr-432	954	26	.	.	PROPN
ftr-432	954	27	843	843	NUM
ftr-432	954	28	(	(	PUNCT
ftr-432	954	29	2001	2001	NUM
ftr-432	954	30	)	)	PUNCT
ftr-432	954	31	.	.	PUNCT
ftr-432	955	1	201	201	NUM
ftr-432	955	2	.	.	PUNCT
ftr-432	956	1	see	see	VERB
ftr-432	956	2	,	,	PUNCT
ftr-432	956	3	e.g.	e.g.	ADV
ftr-432	956	4	,	,	PUNCT
ftr-432	956	5	hanover	hanover	PROPN
ftr-432	956	6	ins	ins	PROPN
ftr-432	956	7	.	.	PUNCT
ftr-432	956	8	co.	co.	PROPN
ftr-432	957	1	v.	v.	CCONJ
ftr-432	957	2	american	american	PROPN
ftr-432	957	3	eng'g	eng'g	PROPN
ftr-432	957	4	co.	co.	PROPN
ftr-432	957	5	,	,	PUNCT
ftr-432	957	6	105	105	NUM
ftr-432	957	7	f.3d	f.3d	NUM
ftr-432	957	8	306	306	NUM
ftr-432	957	9	,	,	PUNCT
ftr-432	957	10	312	312	NUM
ftr-432	957	11	(	(	PUNCT
ftr-432	957	12	6th	6th	ADJ
ftr-432	957	13	cir	cir	NOUN
ftr-432	957	14	.	.	PUNCT
ftr-432	957	15	1997	1997	NUM
ftr-432	957	16	)	)	PUNCT
ftr-432	958	1	(	(	PUNCT
ftr-432	958	2	lawofthe	lawofthe	DET
ftr-432	958	3	case	case	NOUN
ftr-432	958	4	)	)	PUNCT
ftr-432	958	5	;	;	PUNCT
ftr-432	958	6	smith	smith	PROPN
ftr-432	958	7	v.	v.	PROPN
ftr-432	958	8	united	united	PROPN
ftr-432	958	9	states	states	PROPN
ftr-432	958	10	postal	postal	PROPN
ftr-432	958	11	service	service	PROPN
ftr-432	958	12	,	,	PUNCT
ftr-432	958	13	766	766	NUM
ftr-432	958	14	f.2d	f.2d	X
ftr-432	958	15	205,207	205,207	NUM
ftr-432	958	16	(	(	PUNCT
ftr-432	958	17	6th	6th	ADJ
ftr-432	958	18	cir	cir	NOUN
ftr-432	958	19	.	.	PROPN
ftr-432	958	20	1985	1985	NUM
ftr-432	958	21	)	)	PUNCT
ftr-432	958	22	(	(	PUNCT
ftr-432	958	23	law	law	NOUN
ftr-432	958	24	of	of	ADP
ftr-432	958	25	the	the	DET
ftr-432	958	26	circuit	circuit	NOUN
ftr-432	958	27	)	)	PUNCT
ftr-432	958	28	.	.	PUNCT
ftr-432	959	1	202	202	NUM
ftr-432	959	2	.	.	PUNCT
ftr-432	959	3	craft	craft	NOUN
ftr-432	959	4	,	,	PUNCT
ftr-432	959	5	233	233	NUM
ftr-432	959	6	f.2dat365	f.2dat365	NOUN
ftr-432	959	7	(	(	PUNCT
ftr-432	959	8	recognizingjudgeryan	recognizingjudgeryan	PROPN
ftr-432	959	9	's	's	PART
ftr-432	959	10	concurrencein	concurrencein	ADJ
ftr-432	959	11	craftland	craftland	PROPN
ftr-432	959	12	judge	judge	PROPN
ftr-432	959	13	gilman	gilman	PROPN
ftr-432	959	14	's	's	PART
ftr-432	959	15	concurrence	concurrence	NOUN
ftr-432	959	16	in	in	ADP
ftr-432	959	17	craft	craft	NOUN
ftr-432	959	18	11	11	NUM
ftr-432	959	19	)	)	PUNCT
ftr-432	959	20	.	.	PUNCT
ftr-432	960	1	the	the	DET
ftr-432	960	2	panel	panel	NOUN
ftr-432	960	3	took	take	VERB
ftr-432	960	4	away	away	ADV
ftr-432	960	5	much	much	ADJ
ftr-432	960	6	of	of	ADP
ftr-432	960	7	that	that	DET
ftr-432	960	8	concession	concession	NOUN
ftr-432	960	9	,	,	PUNCT
ftr-432	960	10	though	though	ADV
ftr-432	960	11	,	,	PUNCT
ftr-432	960	12	by	by	ADP
ftr-432	960	13	adding	add	VERB
ftr-432	960	14	:	:	PUNCT
ftr-432	960	15	"	"	PUNCT
ftr-432	960	16	there	there	PRON
ftr-432	960	17	are	be	VERB
ftr-432	960	18	colorable	colorable	ADJ
ftr-432	960	19	arguments	argument	NOUN
ftr-432	960	20	in	in	ADP
ftr-432	960	21	virtually	virtually	ADV
ftr-432	960	22	every	every	DET
ftr-432	960	23	case	case	NOUN
ftr-432	960	24	we	we	PRON
ftr-432	960	25	hear	hear	VERB
ftr-432	960	26	.	.	PUNCT
ftr-432	960	27	"	"	PUNCT
ftr-432	961	1	i	i	PRON
ftr-432	961	2	d.	d.	PROPN
ftr-432	961	3	20021	20021	NUM
ftr-432	961	4	florida	florida	PROPN
ftr-432	961	5	tax	tax	PROPN
ftr-432	961	6	review	review	NOUN
ftr-432	961	7	-"we	-"we	PUNCT
ftr-432	961	8	further	far	ADV
ftr-432	961	9	recognize	recognize	VERB
ftr-432	961	10	that	that	SCONJ
ftr-432	961	11	this	this	DET
ftr-432	961	12	court	court	NOUN
ftr-432	961	13	has	have	AUX
ftr-432	961	14	held	hold	VERB
ftr-432	961	15	that	that	PRON
ftr-432	961	16	federal	federal	ADJ
ftr-432	961	17	law	law	NOUN
ftr-432	961	18	supersedes	supersede	VERB
ftr-432	961	19	state	state	NOUN
ftr-432	961	20	property	property	NOUN
ftr-432	961	21	law	law	NOUN
ftr-432	961	22	in	in	ADP
ftr-432	961	23	other	other	ADJ
ftr-432	961	24	circumstances	circumstance	NOUN
ftr-432	961	25	.	.	PUNCT
ftr-432	962	1	2	2	NUM
ftr-432	962	2	3	3	NUM
ftr-432	962	3	-the	-the	DET
ftr-432	962	4	panel	panel	NOUN
ftr-432	962	5	also	also	ADV
ftr-432	962	6	agreed	agree	VERB
ftr-432	962	7	that	that	SCONJ
ftr-432	962	8	,	,	PUNCT
ftr-432	962	9	under	under	ADP
ftr-432	962	10	diye	diye	PROPN
ftr-432	962	11	and	and	CCONJ
ftr-432	962	12	prior	prior	ADJ
ftr-432	962	13	cases	case	NOUN
ftr-432	962	14	,	,	PUNCT
ftr-432	962	15	"	"	PUNCT
ftr-432	962	16	a	a	DET
ftr-432	962	17	court	court	NOUN
ftr-432	962	18	must	must	AUX
ftr-432	962	19	look	look	VERB
ftr-432	962	20	to	to	ADP
ftr-432	962	21	federal	federal	ADJ
ftr-432	962	22	law	law	NOUN
ftr-432	962	23	to	to	PART
ftr-432	962	24	determine	determine	VERB
ftr-432	962	25	whether	whether	SCONJ
ftr-432	962	26	something	something	PRON
ftr-432	962	27	constitutes	constitute	VERB
ftr-432	962	28	'	'	PUNCT
ftr-432	962	29	property	property	NOUN
ftr-432	962	30	'	'	PUNCT
ftr-432	962	31	or	or	CCONJ
ftr-432	962	32	'	'	PUNCT
ftr-432	962	33	rights	right	NOUN
ftr-432	962	34	to	to	ADP
ftr-432	962	35	property	property	NOUN
ftr-432	962	36	'	'	PUNCT
ftr-432	962	37	for	for	ADP
ftr-432	962	38	purposes	purpose	NOUN
ftr-432	962	39	of	of	ADP
ftr-432	962	40	section	section	NOUN
ftr-432	962	41	6321	6321	NUM
ftr-432	962	42	.,204	.,204	SYM
ftr-432	962	43	-the	-the	DET
ftr-432	962	44	panel	panel	NOUN
ftr-432	962	45	also	also	ADV
ftr-432	962	46	repudiated	repudiate	VERB
ftr-432	962	47	some	some	PRON
ftr-432	962	48	of	of	ADP
ftr-432	962	49	the	the	DET
ftr-432	962	50	more	more	ADV
ftr-432	962	51	aggressive	aggressive	ADJ
ftr-432	962	52	"	"	PUNCT
ftr-432	962	53	state	state	NOUN
ftr-432	962	54	law	law	NOUN
ftr-432	962	55	controls	control	VERB
ftr-432	962	56	"	"	PUNCT
ftr-432	962	57	language	language	NOUN
ftr-432	962	58	of	of	ADP
ftr-432	962	59	craft	craft	NOUN
ftr-432	962	60	i	i	PRON
ftr-432	962	61	,	,	PUNCT
ftr-432	962	62	admitting	admit	VERB
ftr-432	962	63	:	:	PUNCT
ftr-432	962	64	"	"	PUNCT
ftr-432	962	65	we	we	PRON
ftr-432	962	66	note	note	VERB
ftr-432	962	67	that	that	SCONJ
ftr-432	962	68	,	,	PUNCT
ftr-432	962	69	upon	upon	SCONJ
ftr-432	962	70	careful	careful	ADJ
ftr-432	962	71	review	review	NOUN
ftr-432	962	72	,	,	PUNCT
ftr-432	962	73	some	some	PRON
ftr-432	962	74	of	of	ADP
ftr-432	962	75	the	the	DET
ftr-432	962	76	language	language	NOUN
ftr-432	962	77	we	we	PRON
ftr-432	962	78	used	use	VERB
ftr-432	962	79	in	in	ADP
ftr-432	962	80	craft	craft	NOUN
ftr-432	962	81	iwas	iwa	VERB
ftr-432	962	82	not	not	PART
ftr-432	962	83	'	'	PUNCT
ftr-432	962	84	phrased	phrase	VERB
ftr-432	962	85	so	so	ADV
ftr-432	962	86	meticulously	meticulously	ADV
ftr-432	962	87	'	'	PUNCT
ftr-432	962	88	as	as	SCONJ
ftr-432	962	89	we	we	PRON
ftr-432	962	90	would	would	AUX
ftr-432	962	91	have	have	AUX
ftr-432	962	92	liked	like	VERB
ftr-432	962	93	.	.	PUNCT
ftr-432	962	94	,	,	PUNCT
ftr-432	962	95	20	20	NUM
ftr-432	962	96	5	5	NUM
ftr-432	962	97	nonetheless	nonetheless	ADV
ftr-432	962	98	,	,	PUNCT
ftr-432	962	99	the	the	DET
ftr-432	962	100	craft	craft	NOUN
ftr-432	962	101	i1panel	i1panel	NOUN
ftr-432	962	102	reaffirmed	reaffirm	VERB
ftr-432	962	103	its	its	PRON
ftr-432	962	104	support	support	NOUN
ftr-432	962	105	of	of	ADP
ftr-432	962	106	the	the	DET
ftr-432	962	107	entireties	entirety	NOUN
ftr-432	962	108	bar	bar	NOUN
ftr-432	962	109	.	.	PUNCT
ftr-432	963	1	"	"	PUNCT
ftr-432	963	2	upon	upon	SCONJ
ftr-432	963	3	careful	careful	ADJ
ftr-432	963	4	review	review	NOUN
ftr-432	963	5	,	,	PUNCT
ftr-432	963	6	we	we	PRON
ftr-432	963	7	find	find	VERB
ftr-432	963	8	that	that	DET
ftr-432	963	9	craft	craft	NOUN
ftr-432	963	10	!	!	PUNCT
ftr-432	963	11	is	be	AUX
ftr-432	963	12	essentially	essentially	ADV
ftr-432	963	13	consistent	consistent	ADJ
ftr-432	963	14	with	with	ADP
ftr-432	963	15	the	the	DET
ftr-432	963	16	drye	drye	PROPN
ftr-432	963	17	court	court	NOUN
ftr-432	963	18	's	's	PART
ftr-432	963	19	reasoning	reasoning	NOUN
ftr-432	963	20	.	.	PUNCT
ftr-432	964	1	,	,	PUNCT
ftr-432	964	2	2	2	NUM
ftr-432	964	3	1	1	NUM
ftr-432	964	4	6	6	NUM
ftr-432	964	5	why	why	SCONJ
ftr-432	964	6	so	so	ADV
ftr-432	964	7	?	?	PUNCT
ftr-432	965	1	the	the	DET
ftr-432	965	2	craft	craft	NOUN
ftr-432	965	3	i	i	PRON
ftr-432	965	4	court	court	NOUN
ftr-432	965	5	first	first	ADV
ftr-432	965	6	looked	look	VERB
ftr-432	965	7	to	to	ADP
ftr-432	965	8	michigan	michigan	PROPN
ftr-432	965	9	law	law	PROPN
ftr-432	965	10	and	and	CCONJ
ftr-432	965	11	found	find	VERB
ftr-432	965	12	that	that	SCONJ
ftr-432	965	13	:	:	PUNCT
ftr-432	965	14	1	1	X
ftr-432	965	15	)	)	PUNCT
ftr-432	965	16	michigan	michigan	PROPN
ftr-432	965	17	law	law	NOUN
ftr-432	965	18	holds	hold	VERB
ftr-432	965	19	that	that	SCONJ
ftr-432	965	20	an	an	DET
ftr-432	965	21	individual	individual	ADJ
ftr-432	965	22	spouse	spouse	NOUN
ftr-432	965	23	possesses	possess	VERB
ftr-432	965	24	no	no	DET
ftr-432	965	25	separate	separate	ADJ
ftr-432	965	26	interest	interest	NOUN
ftr-432	965	27	in	in	ADP
ftr-432	965	28	entireties	entirety	NOUN
ftr-432	965	29	property	property	NOUN
ftr-432	965	30	...	...	PUNCT
ftr-432	965	31	and	and	CCONJ
ftr-432	965	32	2	2	X
ftr-432	965	33	)	)	PUNCT
ftr-432	965	34	michigan	michigan	PROPN
ftr-432	965	35	law	law	NOUN
ftr-432	965	36	holds	hold	VERB
ftr-432	965	37	that	that	SCONJ
ftr-432	965	38	an	an	DET
ftr-432	965	39	individual	individual	ADJ
ftr-432	965	40	spouse	spouse	NOUN
ftr-432	965	41	possesses	possess	VERB
ftr-432	965	42	no	no	DET
ftr-432	965	43	future	future	ADJ
ftr-432	965	44	interest	interest	NOUN
ftr-432	965	45	in	in	ADP
ftr-432	965	46	entireties	entirety	NOUN
ftr-432	965	47	property	property	NOUN
ftr-432	965	48	.	.	PUNCT
ftr-432	965	49	.	.	PUNCT
ftr-432	965	50	.	.	PUNCT
ftr-432	965	51	.	.	PUNCT
ftr-432	966	1	[	[	X
ftr-432	966	2	b]ecause	b]ecause	SCONJ
ftr-432	966	3	state	state	NOUN
ftr-432	966	4	law	law	NOUN
ftr-432	966	5	delineated	delineate	VERB
ftr-432	966	6	no	no	DET
ftr-432	966	7	individual	individual	ADJ
ftr-432	966	8	interest	interest	NOUN
ftr-432	966	9	or	or	CCONJ
ftr-432	966	10	right	right	ADV
ftr-432	966	11	held	hold	VERB
ftr-432	966	12	by	by	ADP
ftr-432	966	13	don	don	PROPN
ftr-432	966	14	,	,	PUNCT
ftr-432	966	15	there	there	PRON
ftr-432	966	16	was	be	VERB
ftr-432	966	17	nothing	nothing	PRON
ftr-432	966	18	for	for	ADP
ftr-432	966	19	federal	federal	ADJ
ftr-432	966	20	tax	tax	NOUN
ftr-432	966	21	law	law	NOUN
ftr-432	966	22	to	to	PART
ftr-432	966	23	deem	deem	VERB
ftr-432	966	24	to	to	PART
ftr-432	966	25	be	be	AUX
ftr-432	966	26	"	"	PUNCT
ftr-432	966	27	property	property	NOUN
ftr-432	966	28	"	"	PUNCT
ftr-432	966	29	or	or	CCONJ
ftr-432	966	30	"	"	PUNCT
ftr-432	966	31	rights	right	NOUN
ftr-432	966	32	to	to	ADP
ftr-432	966	33	property	property	NOUN
ftr-432	966	34	"	"	PUNCT
ftr-432	966	35	for	for	ADP
ftr-432	966	36	purpose	purpose	NOUN
ftr-432	966	37	of	of	ADP
ftr-432	966	38	i.r.c	i.r.c	NOUN
ftr-432	966	39	.	.	PUNCT
ftr-432	967	1	§	§	PROPN
ftr-432	967	2	6321.207	6321.207	NOUN
ftr-432	967	3	like	like	ADP
ftr-432	967	4	the	the	DET
ftr-432	967	5	craft	craft	NOUN
ftr-432	967	6	i	i	PRON
ftr-432	967	7	panel	panel	NOUN
ftr-432	967	8	,	,	PUNCT
ftr-432	967	9	the	the	DET
ftr-432	967	10	craft	craft	PROPN
ftr-432	967	11	ii	ii	PROPN
ftr-432	967	12	panel	panel	NOUN
ftr-432	967	13	contained	contain	VERB
ftr-432	967	14	a	a	DET
ftr-432	967	15	member	member	NOUN
ftr-432	967	16	who	who	PRON
ftr-432	967	17	believes	believe	VERB
ftr-432	967	18	the	the	DET
ftr-432	967	19	old	old	ADJ
ftr-432	967	20	entireties	entirety	NOUN
ftr-432	967	21	bar	bar	NOUN
ftr-432	967	22	is	be	AUX
ftr-432	967	23	no	no	ADV
ftr-432	967	24	longer	long	ADV
ftr-432	967	25	viable	viable	ADJ
ftr-432	967	26	in	in	ADP
ftr-432	967	27	light	light	NOUN
ftr-432	967	28	of	of	ADP
ftr-432	967	29	drye	drye	PROPN
ftr-432	967	30	.	.	PUNCT
ftr-432	968	1	judge	judge	PROPN
ftr-432	968	2	gilmore	gilmore	PROPN
ftr-432	968	3	concurred	concur	VERB
ftr-432	968	4	in	in	ADP
ftr-432	968	5	the	the	DET
ftr-432	968	6	craft	craft	NOUN
ftr-432	968	7	ii	ii	PROPN
ftr-432	968	8	result	result	VERB
ftr-432	968	9	because	because	SCONJ
ftr-432	968	10	of	of	ADP
ftr-432	968	11	the	the	DET
ftr-432	968	12	"	"	PUNCT
ftr-432	968	13	law	law	NOUN
ftr-432	968	14	of	of	ADP
ftr-432	968	15	the	the	DET
ftr-432	968	16	case	case	NOUN
ftr-432	968	17	"	"	PUNCT
ftr-432	968	18	and	and	CCONJ
ftr-432	968	19	"	"	PUNCT
ftr-432	968	20	law	law	NOUN
ftr-432	968	21	of	of	ADP
ftr-432	968	22	the	the	DET
ftr-432	968	23	circuit	circuit	NOUN
ftr-432	968	24	"	"	PUNCT
ftr-432	968	25	doctrine	doctrine	NOUN
ftr-432	968	26	.	.	PUNCT
ftr-432	969	1	but	but	CCONJ
ftr-432	969	2	on	on	ADP
ftr-432	969	3	the	the	DET
ftr-432	969	4	underlying	underlie	VERB
ftr-432	969	5	substantive	substantive	ADJ
ftr-432	969	6	issue	issue	NOUN
ftr-432	969	7	,	,	PUNCT
ftr-432	969	8	he	he	PRON
ftr-432	969	9	was	be	AUX
ftr-432	969	10	quite	quite	ADV
ftr-432	969	11	clear	clear	ADJ
ftr-432	969	12	.	.	PUNCT
ftr-432	970	1	he	he	PRON
ftr-432	970	2	believed	believe	VERB
ftr-432	970	3	that	that	SCONJ
ftr-432	970	4	"	"	PUNCT
ftr-432	970	5	the	the	DET
ftr-432	970	6	legal	legal	ADJ
ftr-432	970	7	landscape	landscape	NOUN
ftr-432	970	8	has	have	AUX
ftr-432	970	9	changed	change	VERB
ftr-432	970	10	considerably	considerably	ADV
ftr-432	970	11	203	203	NUM
ftr-432	970	12	.	.	PUNCT
ftr-432	971	1	i	i	PRON
ftr-432	971	2	d.	d.	PROPN
ftr-432	971	3	the	the	DET
ftr-432	971	4	court	court	NOUN
ftr-432	971	5	cited	cite	VERB
ftr-432	971	6	two	two	NUM
ftr-432	971	7	cases	case	NOUN
ftr-432	971	8	in	in	ADP
ftr-432	971	9	this	this	DET
ftr-432	971	10	regard	regard	NOUN
ftr-432	971	11	:	:	PUNCT
ftr-432	971	12	bank	bank	NOUN
ftr-432	971	13	one	one	NUM
ftr-432	971	14	ohio	ohio	PROPN
ftr-432	971	15	trust	trust	PROPN
ftr-432	971	16	co.	co.	PROPN
ftr-432	971	17	,	,	PUNCT
ftr-432	971	18	n.a	n.a	PROPN
ftr-432	971	19	.	.	PROPN
ftr-432	971	20	v.	v.	PROPN
ftr-432	971	21	united	united	PROPN
ftr-432	971	22	states	states	PROPN
ftr-432	971	23	,	,	PUNCT
ftr-432	971	24	80	80	NUM
ftr-432	971	25	f.3d	f.3d	NUM
ftr-432	971	26	173	173	NUM
ftr-432	971	27	,	,	PUNCT
ftr-432	971	28	176	176	NUM
ftr-432	971	29	(	(	PUNCT
ftr-432	971	30	6th	6th	ADJ
ftr-432	971	31	cir	cir	NOUN
ftr-432	971	32	.	.	PUNCT
ftr-432	971	33	1996	1996	NUM
ftr-432	971	34	)	)	PUNCT
ftr-432	971	35	(	(	PUNCT
ftr-432	971	36	tax	tax	NOUN
ftr-432	971	37	lien	lien	NOUN
ftr-432	971	38	attaches	attach	VERB
ftr-432	971	39	to	to	PART
ftr-432	971	40	spendthrift	spendthrift	VERB
ftr-432	971	41	trust	trust	NOUN
ftr-432	971	42	interest	interest	NOUN
ftr-432	971	43	despite	despite	SCONJ
ftr-432	971	44	state	state	NOUN
ftr-432	971	45	law	law	NOUN
ftr-432	971	46	restraint	restraint	NOUN
ftr-432	971	47	on	on	ADP
ftr-432	971	48	alienation	alienation	NOUN
ftr-432	971	49	)	)	PUNCT
ftr-432	971	50	,	,	PUNCT
ftr-432	971	51	andin	andin	VERB
ftr-432	971	52	re	re	VERB
ftr-432	971	53	grosslight	grosslight	ADJ
ftr-432	971	54	,	,	PUNCT
ftr-432	971	55	757	757	NUM
ftr-432	971	56	f.2d	f.2d	X
ftr-432	971	57	773,775	773,775	NUM
ftr-432	971	58	(	(	PUNCT
ftr-432	971	59	6th	6th	ADJ
ftr-432	971	60	cir	cir	NOUN
ftr-432	971	61	.	.	PROPN
ftr-432	971	62	1985	1985	NUM
ftr-432	971	63	)	)	PUNCT
ftr-432	971	64	(	(	PUNCT
ftr-432	971	65	entireties	entirety	NOUN
ftr-432	971	66	property	property	NOUN
ftr-432	971	67	is	be	AUX
ftr-432	971	68	part	part	NOUN
ftr-432	971	69	of	of	ADP
ftr-432	971	70	bankruptcy	bankruptcy	NOUN
ftr-432	971	71	estate	estate	NOUN
ftr-432	971	72	)	)	PUNCT
ftr-432	971	73	.	.	PUNCT
ftr-432	972	1	204	204	NUM
ftr-432	972	2	.	.	PUNCT
ftr-432	973	1	i	i	PRON
ftr-432	973	2	d.	d.	PROPN
ftr-432	973	3	at	at	ADP
ftr-432	973	4	366	366	NUM
ftr-432	973	5	-	-	SYM
ftr-432	973	6	67	67	NUM
ftr-432	973	7	(	(	PUNCT
ftr-432	973	8	citing	cite	VERB
ftr-432	973	9	drye	drye	PROPN
ftr-432	973	10	,	,	PUNCT
ftr-432	973	11	irvine	irvine	PROPN
ftr-432	973	12	,	,	PUNCT
ftr-432	973	13	and	and	CCONJ
ftr-432	973	14	national	national	PROPN
ftr-432	973	15	bank	bank	PROPN
ftr-432	973	16	of	of	ADP
ftr-432	973	17	commerce	commerce	PROPN
ftr-432	973	18	)	)	PUNCT
ftr-432	973	19	.	.	PUNCT
ftr-432	974	1	205	205	NUM
ftr-432	974	2	.	.	PUNCT
ftr-432	975	1	i	i	PRON
ftr-432	975	2	d.	d.	PROPN
ftr-432	975	3	at	at	ADP
ftr-432	975	4	367	367	NUM
ftr-432	975	5	n.13	n.13	NOUN
ftr-432	975	6	(	(	PUNCT
ftr-432	975	7	mirroring	mirror	VERB
ftr-432	975	8	the	the	DET
ftr-432	975	9	admission	admission	NOUN
ftr-432	975	10	in	in	ADP
ftr-432	975	11	drye	drye	PROPN
ftr-432	975	12	,	,	PUNCT
ftr-432	975	13	528	528	NUM
ftr-432	975	14	u.s	u.s	PROPN
ftr-432	975	15	.	.	PROPN
ftr-432	975	16	at	at	ADP
ftr-432	975	17	57	57	NUM
ftr-432	975	18	)	)	PUNCT
ftr-432	975	19	.	.	PUNCT
ftr-432	976	1	206	206	NUM
ftr-432	976	2	.	.	PUNCT
ftr-432	977	1	i	i	PRON
ftr-432	977	2	d.	d.	PROPN
ftr-432	977	3	at	at	ADP
ftr-432	977	4	366	366	NUM
ftr-432	977	5	;	;	PUNCT
ftr-432	977	6	see	see	VERB
ftr-432	977	7	also	also	ADV
ftr-432	977	8	i	i	PROPN
ftr-432	977	9	d.	d.	PROPN
ftr-432	977	10	at	at	ADP
ftr-432	977	11	367	367	NUM
ftr-432	977	12	.	.	PUNCT
ftr-432	977	13	207	207	NUM
ftr-432	977	14	.	.	PUNCT
ftr-432	978	1	i	i	PRON
ftr-432	978	2	d.	d.	PROPN
ftr-432	978	3	at	at	ADP
ftr-432	978	4	367	367	NUM
ftr-432	978	5	.	.	PUNCT
ftr-432	979	1	the	the	DET
ftr-432	979	2	panel	panel	NOUN
ftr-432	979	3	also	also	ADV
ftr-432	979	4	invokedthe	invokedthe	PROPN
ftr-432	979	5	supreme	supreme	PROPN
ftr-432	979	6	court	court	PROPN
ftr-432	979	7	's	's	PART
ftr-432	979	8	rodgers	rodger	NOUN
ftr-432	979	9	decision	decision	NOUN
ftr-432	979	10	,	,	PUNCT
ftr-432	979	11	saying	say	VERB
ftr-432	979	12	:	:	PUNCT
ftr-432	979	13	"	"	PUNCT
ftr-432	979	14	[	[	PUNCT
ftr-432	979	15	cases	case	NOUN
ftr-432	979	16	which	which	PRON
ftr-432	979	17	have	have	AUX
ftr-432	979	18	found	find	VERB
ftr-432	979	19	that	that	SCONJ
ftr-432	979	20	a	a	DET
ftr-432	979	21	federal	federal	ADJ
ftr-432	979	22	tax	tax	NOUN
ftr-432	979	23	lien	lien	NOUN
ftr-432	979	24	does	do	AUX
ftr-432	979	25	not	not	PART
ftr-432	979	26	attach	attach	VERB
ftr-432	979	27	to	to	ADP
ftr-432	979	28	a	a	DET
ftr-432	979	29	tenancy	tenancy	NOUN
ftr-432	979	30	by	by	ADP
ftr-432	979	31	the	the	DET
ftr-432	979	32	entirety	entirety	NOUN
ftr-432	979	33	'	'	PUNCT
ftr-432	979	34	because	because	SCONJ
ftr-432	979	35	neither	neither	DET
ftr-432	979	36	spouse	spouse	NOUN
ftr-432	979	37	possessed	possess	VERB
ftr-432	979	38	an	an	DET
ftr-432	979	39	independent	independent	ADJ
ftr-432	979	40	interest	interest	NOUN
ftr-432	979	41	in	in	ADP
ftr-432	979	42	the	the	DET
ftr-432	979	43	property	property	NOUN
ftr-432	979	44	...	...	PUNCT
ftr-432	979	45	do	do	VERB
ftr-432	979	46	no	no	PRON
ftr-432	979	47	more	more	ADV
ftr-432	979	48	than	than	SCONJ
ftr-432	979	49	illustrate	illustrate	VERB
ftr-432	979	50	the	the	DET
ftr-432	979	51	proposition	proposition	NOUN
ftr-432	979	52	that	that	SCONJ
ftr-432	979	53	,	,	PUNCT
ftr-432	979	54	in	in	ADP
ftr-432	979	55	the	the	DET
ftr-432	979	56	tax	tax	NOUN
ftr-432	979	57	enforcement	enforcement	NOUN
ftr-432	979	58	context	context	NOUN
ftr-432	979	59	,	,	PUNCT
ftr-432	979	60	federal	federal	ADJ
ftr-432	979	61	law	law	NOUN
ftr-432	979	62	governs	govern	VERB
ftr-432	979	63	the	the	DET
ftr-432	979	64	consequences	consequence	NOUN
ftr-432	979	65	that	that	PRON
ftr-432	979	66	attach	attach	VERB
ftr-432	979	67	to	to	ADP
ftr-432	979	68	property	property	NOUN
ftr-432	979	69	interests	interest	NOUN
ftr-432	979	70	,	,	PUNCT
ftr-432	979	71	but	but	CCONJ
ftr-432	979	72	state	state	NOUN
ftr-432	979	73	law	law	NOUN
ftr-432	979	74	governs	govern	VERB
ftr-432	979	75	whether	whether	SCONJ
ftr-432	979	76	any	any	DET
ftr-432	979	77	property	property	NOUN
ftr-432	979	78	interests	interest	NOUN
ftr-432	979	79	exist	exist	VERB
ftr-432	979	80	in	in	ADP
ftr-432	979	81	the	the	DET
ftr-432	979	82	first	first	ADJ
ftr-432	979	83	place	place	NOUN
ftr-432	979	84	.	.	PUNCT
ftr-432	979	85	"	"	PUNCT
ftr-432	979	86	'	'	PUNCT
ftr-432	979	87	i	i	PRON
ftr-432	979	88	d.	d.	PROPN
ftr-432	979	89	at	at	ADP
ftr-432	979	90	368	368	NUM
ftr-432	979	91	(	(	PUNCT
ftr-432	979	92	rodgers	rodger	NOUN
ftr-432	979	93	,	,	PUNCT
ftr-432	979	94	461	461	NUM
ftr-432	979	95	u.s	u.s	PROPN
ftr-432	979	96	.	.	PROPN
ftr-432	979	97	at	at	ADP
ftr-432	979	98	702	702	NUM
ftr-432	979	99	-	-	SYM
ftr-432	979	100	03	03	NUM
ftr-432	979	101	n.3	n.3	NOUN
ftr-432	979	102	1	1	NUM
ftr-432	979	103	)	)	PUNCT
ftr-432	979	104	(	(	PUNCT
ftr-432	979	105	citing	cite	VERB
ftr-432	979	106	early	early	ADJ
ftr-432	979	107	bar	bar	NOUN
ftr-432	979	108	cases	case	NOUN
ftr-432	979	109	)	)	PUNCT
ftr-432	979	110	.	.	PUNCT
ftr-432	980	1	however	however	ADV
ftr-432	980	2	,	,	PUNCT
ftr-432	980	3	craft	craft	VERB
ftr-432	980	4	irs	irs	PROPN
ftr-432	980	5	statement	statement	NOUN
ftr-432	980	6	of	of	ADP
ftr-432	980	7	rodgers	rodger	NOUN
ftr-432	980	8	is	be	AUX
ftr-432	980	9	incomplete	incomplete	ADJ
ftr-432	980	10	.	.	PUNCT
ftr-432	981	1	the	the	DET
ftr-432	981	2	same	same	ADJ
ftr-432	981	3	footnote	footnote	NOUN
ftr-432	981	4	31	31	NUM
ftr-432	981	5	in	in	ADP
ftr-432	981	6	rodgers	rodger	NOUN
ftr-432	981	7	contains	contain	VERB
ftr-432	981	8	the	the	DET
ftr-432	981	9	following	follow	VERB
ftr-432	981	10	language	language	NOUN
ftr-432	981	11	not	not	PART
ftr-432	981	12	quoted	quote	VERB
ftr-432	981	13	by	by	ADP
ftr-432	981	14	the	the	DET
ftr-432	981	15	craft	craft	NOUN
ftr-432	981	16	iipanel	iipanel	NOUN
ftr-432	981	17	:	:	PUNCT
ftr-432	981	18	"	"	PUNCT
ftr-432	981	19	thus	thus	ADV
ftr-432	981	20	,	,	PUNCT
ftr-432	981	21	ifthe	ifthe	PROPN
ftr-432	981	22	tenancy	tenancy	NOUN
ftr-432	981	23	by	by	ADP
ftr-432	981	24	the	the	DET
ftr-432	981	25	entirety	entirety	NOUN
ftr-432	981	26	cases	case	NOUN
ftr-432	981	27	are	be	AUX
ftr-432	981	28	correct	correct	ADJ
ftr-432	981	29	...	...	PUNCT
ftr-432	981	30	.	.	PUNCT
ftr-432	981	31	"	"	PUNCT
ftr-432	982	1	the	the	DET
ftr-432	982	2	emphasis	emphasis	NOUN
ftr-432	982	3	on	on	ADP
ftr-432	982	4	"	"	PUNCT
ftr-432	982	5	if	if	SCONJ
ftr-432	982	6	'	'	PUNCT
ftr-432	982	7	was	be	AUX
ftr-432	982	8	the	the	DET
ftr-432	982	9	court	court	NOUN
ftr-432	982	10	's	's	PART
ftr-432	982	11	.	.	PUNCT
ftr-432	983	1	thus	thus	ADV
ftr-432	983	2	,	,	PUNCT
ftr-432	983	3	the	the	DET
ftr-432	983	4	rodgers	rodger	NOUN
ftr-432	983	5	court	court	NOUN
ftr-432	983	6	clearly	clearly	ADV
ftr-432	983	7	stopped	stop	VERB
ftr-432	983	8	short	short	ADV
ftr-432	983	9	of	of	ADP
ftr-432	983	10	endorsing	endorse	VERB
ftr-432	983	11	the	the	DET
ftr-432	983	12	old	old	ADJ
ftr-432	983	13	bar	bar	NOUN
ftr-432	983	14	cases	case	NOUN
ftr-432	983	15	,	,	PUNCT
ftr-432	983	16	indeed	indeed	ADV
ftr-432	983	17	cast	cast	VERB
ftr-432	983	18	doubt	doubt	NOUN
ftr-432	983	19	on	on	ADP
ftr-432	983	20	them	they	PRON
ftr-432	983	21	.	.	PUNCT
ftr-432	984	1	[	[	X
ftr-432	984	2	vol	vol	NOUN
ftr-432	984	3	.	.	NOUN
ftr-432	984	4	5:6	5:6	NUM
ftr-432	984	5	the	the	DET
ftr-432	984	6	good	good	NOUN
ftr-432	984	7	,	,	PUNCT
ftr-432	984	8	the	the	DET
ftr-432	984	9	bad	bad	ADJ
ftr-432	984	10	,	,	PUNCT
ftr-432	984	11	and	and	CCONJ
ftr-432	984	12	the	the	DET
ftr-432	984	13	ugly	ugly	ADJ
ftr-432	984	14	since	since	SCONJ
ftr-432	984	15	"	"	PUNCT
ftr-432	984	16	cole	cole	PROPN
ftr-432	984	17	v.	v.	PROPN
ftr-432	984	18	cardoza	cardoza	PROPN
ftr-432	984	19	20	20	NUM
ftr-432	984	20	and	and	CCONJ
ftr-432	984	21	that	that	SCONJ
ftr-432	984	22	"	"	PUNCT
ftr-432	984	23	craft	craft	NOUN
ftr-432	984	24	ireached	ireache	VERB
ftr-432	984	25	the	the	DET
ftr-432	984	26	wrong	wrong	ADJ
ftr-432	984	27	result	result	NOUN
ftr-432	984	28	,	,	PUNCT
ftr-432	984	29	and	and	CCONJ
ftr-432	984	30	the	the	DET
ftr-432	984	31	irs	irs	PROPN
ftr-432	984	32	ought	ought	AUX
ftr-432	984	33	to	to	PART
ftr-432	984	34	have	have	AUX
ftr-432	984	35	had	have	VERB
ftr-432	984	36	the	the	DET
ftr-432	984	37	right	right	NOUN
ftr-432	984	38	to	to	PART
ftr-432	984	39	attach	attach	VERB
ftr-432	984	40	don	don	NOUN
ftr-432	984	41	craft	craft	NOUN
ftr-432	984	42	's	's	PART
ftr-432	984	43	valuable	valuable	ADJ
ftr-432	984	44	interest	interest	NOUN
ftr-432	984	45	in	in	ADP
ftr-432	984	46	the	the	DET
ftr-432	984	47	tenancy	tenancy	NOUN
ftr-432	984	48	by	by	ADP
ftr-432	984	49	the	the	DET
ftr-432	984	50	entirety	entirety	NOUN
ftr-432	984	51	.	.	PUNCT
ftr-432	985	1	20	20	NUM
ftr-432	985	2	9	9	NUM
ftr-432	985	3	2	2	NUM
ftr-432	985	4	.	.	PUNCT
ftr-432	985	5	evaluation.-craft	evaluation.-craft	NOUN
ftr-432	985	6	11is	11is	NOUN
ftr-432	985	7	wrong	wrong	NOUN
ftr-432	985	8	as	as	ADP
ftr-432	985	9	to	to	ADP
ftr-432	985	10	the	the	DET
ftr-432	985	11	substantive	substantive	ADJ
ftr-432	985	12	issue	issue	NOUN
ftr-432	985	13	:	:	PUNCT
ftr-432	985	14	whether	whether	SCONJ
ftr-432	985	15	the	the	DET
ftr-432	985	16	federal	federal	ADJ
ftr-432	985	17	tax	tax	NOUN
ftr-432	985	18	lien	lien	NOUN
ftr-432	985	19	can	can	AUX
ftr-432	985	20	attach	attach	VERB
ftr-432	985	21	to	to	ADP
ftr-432	985	22	entireties	entirety	NOUN
ftr-432	985	23	property	property	NOUN
ftr-432	985	24	and	and	CCONJ
ftr-432	985	25	interests	interest	NOUN
ftr-432	985	26	even	even	ADV
ftr-432	985	27	when	when	SCONJ
ftr-432	985	28	only	only	ADV
ftr-432	985	29	one	one	NUM
ftr-432	985	30	spouse	spouse	NOUN
ftr-432	985	31	owes	owe	VERB
ftr-432	985	32	taxes.210	taxes.210	NOUN
ftr-432	985	33	as	as	SCONJ
ftr-432	985	34	described	describe	VERB
ftr-432	985	35	above	above	ADV
ftr-432	985	36	,	,	PUNCT
ftr-432	985	37	craft	craft	VERB
ftr-432	985	38	hi	hi	NOUN
ftr-432	985	39	's	's	PART
ftr-432	985	40	conclusion	conclusion	NOUN
ftr-432	985	41	that	that	SCONJ
ftr-432	985	42	the	the	DET
ftr-432	985	43	entireties	entirety	NOUN
ftr-432	985	44	bar	bar	NOUN
ftr-432	985	45	is	be	AUX
ftr-432	985	46	consistent	consistent	ADJ
ftr-432	985	47	with	with	ADP
ftr-432	985	48	drye	drye	PROPN
ftr-432	985	49	turns	turn	VERB
ftr-432	985	50	on	on	ADP
ftr-432	985	51	its	its	PRON
ftr-432	985	52	finding	finding	NOUN
ftr-432	985	53	that	that	SCONJ
ftr-432	985	54	,	,	PUNCT
ftr-432	985	55	under	under	ADP
ftr-432	985	56	michigan	michigan	PROPN
ftr-432	985	57	law	law	NOUN
ftr-432	985	58	,	,	PUNCT
ftr-432	985	59	neither	neither	DET
ftr-432	985	60	spouse	spouse	NOUN
ftr-432	985	61	has	have	VERB
ftr-432	985	62	a	a	DET
ftr-432	985	63	separate	separate	ADJ
ftr-432	985	64	or	or	CCONJ
ftr-432	985	65	individual	individual	ADJ
ftr-432	985	66	interest	interest	NOUN
ftr-432	985	67	in	in	ADP
ftr-432	985	68	entireties	entirety	NOUN
ftr-432	985	69	property	property	NOUN
ftr-432	985	70	.	.	PUNCT
ftr-432	986	1	there	there	PRON
ftr-432	986	2	are	be	VERB
ftr-432	986	3	two	two	NUM
ftr-432	986	4	problems	problem	NOUN
ftr-432	986	5	with	with	ADP
ftr-432	986	6	this	this	PRON
ftr-432	986	7	:	:	PUNCT
ftr-432	986	8	(	(	PUNCT
ftr-432	986	9	1	1	X
ftr-432	986	10	)	)	PUNCT
ftr-432	986	11	section	section	NOUN
ftr-432	986	12	6321	6321	NUM
ftr-432	986	13	says	say	VERB
ftr-432	986	14	the	the	DET
ftr-432	986	15	tax	tax	NOUN
ftr-432	986	16	lien	lien	NOUN
ftr-432	986	17	attaches	attach	VERB
ftr-432	986	18	to	to	PART
ftr-432	986	19	"	"	PUNCT
ftr-432	986	20	all	all	DET
ftr-432	986	21	"	"	PUNCT
ftr-432	986	22	property	property	NOUN
ftr-432	986	23	rights	right	NOUN
ftr-432	986	24	,	,	PUNCT
ftr-432	986	25	not	not	PART
ftr-432	986	26	just	just	ADV
ftr-432	986	27	separate	separate	ADJ
ftr-432	986	28	or	or	CCONJ
ftr-432	986	29	individual	individual	ADJ
ftr-432	986	30	property	property	NOUN
ftr-432	986	31	rights	right	NOUN
ftr-432	986	32	and	and	CCONJ
ftr-432	986	33	(	(	PUNCT
ftr-432	986	34	2	2	NUM
ftr-432	986	35	)	)	PUNCT
ftr-432	986	36	under	under	ADP
ftr-432	986	37	dye	dye	NOUN
ftr-432	986	38	,	,	PUNCT
ftr-432	986	39	the	the	DET
ftr-432	986	40	stage	stage	NOUN
ftr-432	986	41	one	one	NUM
ftr-432	986	42	analysis	analysis	NOUN
ftr-432	986	43	looks	look	VERB
ftr-432	986	44	to	to	ADP
ftr-432	986	45	the	the	DET
ftr-432	986	46	powers	power	NOUN
ftr-432	986	47	created	create	VERB
ftr-432	986	48	by	by	ADP
ftr-432	986	49	state	state	NOUN
ftr-432	986	50	law	law	NOUN
ftr-432	986	51	,	,	PUNCT
ftr-432	986	52	not	not	PART
ftr-432	986	53	to	to	ADP
ftr-432	986	54	how	how	SCONJ
ftr-432	986	55	state	state	NOUN
ftr-432	986	56	law	law	NOUN
ftr-432	986	57	characterizes	characterize	VERB
ftr-432	986	58	those	those	DET
ftr-432	986	59	powers	power	NOUN
ftr-432	986	60	.	.	PUNCT
ftr-432	987	1	a.	a.	NOUN
ftr-432	987	2	embracing	embrace	VERB
ftr-432	987	3	nature	nature	NOUN
ftr-432	987	4	of	of	ADP
ftr-432	987	5	section	section	NOUN
ftr-432	987	6	6321.-this	6321.-this	PRON
ftr-432	987	7	point	point	NOUN
ftr-432	987	8	should	should	AUX
ftr-432	987	9	be	be	AUX
ftr-432	987	10	dear	dear	ADJ
ftr-432	987	11	to	to	ADP
ftr-432	987	12	the	the	DET
ftr-432	987	13	heart	heart	NOUN
ftr-432	987	14	of	of	ADP
ftr-432	987	15	a	a	DET
ftr-432	987	16	statutory	statutory	ADJ
ftr-432	987	17	literalist	literalist	NOUN
ftr-432	987	18	.	.	PUNCT
ftr-432	988	1	the	the	DET
ftr-432	988	2	language	language	NOUN
ftr-432	988	3	of	of	ADP
ftr-432	988	4	section	section	NOUN
ftr-432	988	5	6321	6321	NUM
ftr-432	988	6	is	be	AUX
ftr-432	988	7	that	that	SCONJ
ftr-432	988	8	the	the	DET
ftr-432	988	9	federal	federal	ADJ
ftr-432	988	10	tax	tax	NOUN
ftr-432	988	11	lien	lien	NOUN
ftr-432	988	12	attaches	attach	VERB
ftr-432	988	13	to	to	PART
ftr-432	988	14	"	"	PUNCT
ftr-432	988	15	all	all	PRON
ftr-432	988	16	"	"	PUNCT
ftr-432	988	17	the	the	DET
ftr-432	988	18	taxpayer	taxpayer	NOUN
ftr-432	988	19	's	's	PART
ftr-432	988	20	property	property	NOUN
ftr-432	988	21	and	and	CCONJ
ftr-432	988	22	property	property	NOUN
ftr-432	988	23	rights	right	NOUN
ftr-432	988	24	,	,	PUNCT
ftr-432	988	25	not	not	PART
ftr-432	988	26	that	that	SCONJ
ftr-432	988	27	it	it	PRON
ftr-432	988	28	attaches	attach	VERB
ftr-432	988	29	only	only	ADV
ftr-432	988	30	to	to	ADP
ftr-432	988	31	taxpayer	taxpayer	NOUN
ftr-432	988	32	's	's	PART
ftr-432	988	33	"	"	PUNCT
ftr-432	988	34	separate	separate	ADJ
ftr-432	988	35	"	"	PUNCT
ftr-432	988	36	property	property	NOUN
ftr-432	988	37	and	and	CCONJ
ftr-432	988	38	property	property	NOUN
ftr-432	988	39	rights	right	NOUN
ftr-432	988	40	.	.	PUNCT
ftr-432	989	1	the	the	DET
ftr-432	989	2	statutory	statutory	ADJ
ftr-432	989	3	language	language	NOUN
ftr-432	989	4	embraces	embrace	VERB
ftr-432	989	5	all	all	DET
ftr-432	989	6	undivided	undivided	ADJ
ftr-432	989	7	property	property	NOUN
ftr-432	989	8	rights	right	NOUN
ftr-432	989	9	as	as	ADV
ftr-432	989	10	surely	surely	ADV
ftr-432	989	11	as	as	SCONJ
ftr-432	989	12	it	it	PRON
ftr-432	989	13	does	do	AUX
ftr-432	989	14	all	all	PRON
ftr-432	989	15	separate	separate	VERB
ftr-432	989	16	property	property	NOUN
ftr-432	989	17	rights	right	NOUN
ftr-432	989	18	.	.	PUNCT
ftr-432	990	1	bare	bare	ADJ
ftr-432	990	2	legal	legal	ADJ
ftr-432	990	3	title	title	NOUN
ftr-432	990	4	is	be	AUX
ftr-432	990	5	excluded	exclude	VERB
ftr-432	990	6	from	from	ADP
ftr-432	990	7	section	section	NOUN
ftr-432	990	8	6321	6321	NUM
ftr-432	990	9	because	because	SCONJ
ftr-432	990	10	of	of	ADP
ftr-432	990	11	the	the	DET
ftr-432	990	12	fundamental	fundamental	ADJ
ftr-432	990	13	rule	rule	NOUN
ftr-432	990	14	that	that	SCONJ
ftr-432	990	15	federal	federal	ADJ
ftr-432	990	16	taxation	taxation	NOUN
ftr-432	990	17	turns	turn	VERB
ftr-432	990	18	on	on	ADP
ftr-432	990	19	substance	substance	NOUN
ftr-432	990	20	,	,	PUNCT
ftr-432	990	21	not	not	PART
ftr-432	990	22	form.211	form.211	NOUN
ftr-432	990	23	apart	apart	ADV
ftr-432	990	24	from	from	ADP
ftr-432	990	25	that	that	PRON
ftr-432	990	26	,	,	PUNCT
ftr-432	990	27	the	the	DET
ftr-432	990	28	statute	statute	NOUN
ftr-432	990	29	should	should	AUX
ftr-432	990	30	be	be	AUX
ftr-432	990	31	taken	take	VERB
ftr-432	990	32	at	at	ADP
ftr-432	990	33	its	its	PRON
ftr-432	990	34	face-"all	face-"all	PROPN
ftr-432	990	35	"	"	PUNCT
ftr-432	990	36	means	mean	VERB
ftr-432	990	37	"	"	PUNCT
ftr-432	990	38	all	all	PRON
ftr-432	990	39	.	.	PUNCT
ftr-432	990	40	'	'	PUNCT
ftr-432	991	1	212	212	NUM
ftr-432	991	2	reading	read	VERB
ftr-432	991	3	an	an	DET
ftr-432	991	4	exception	exception	NOUN
ftr-432	991	5	into	into	ADP
ftr-432	991	6	the	the	DET
ftr-432	991	7	statute	statute	NOUN
ftr-432	991	8	for	for	ADP
ftr-432	991	9	undivided	undivided	ADJ
ftr-432	991	10	property	property	NOUN
ftr-432	991	11	rights	right	NOUN
ftr-432	991	12	runs	run	VERB
ftr-432	991	13	contrary	contrary	ADV
ftr-432	991	14	to	to	ADP
ftr-432	991	15	drye	drye	PROPN
ftr-432	991	16	's	's	PART
ftr-432	991	17	reaffirmation	reaffirmation	NOUN
ftr-432	991	18	of	of	ADP
ftr-432	991	19	the	the	DET
ftr-432	991	20	expansive	expansive	ADJ
ftr-432	991	21	reach	reach	NOUN
ftr-432	991	22	of	of	ADP
ftr-432	991	23	section	section	NOUN
ftr-432	991	24	6321.213	6321.213	NUM
ftr-432	991	25	significantly	significantly	ADV
ftr-432	991	26	,	,	PUNCT
ftr-432	991	27	it	it	PRON
ftr-432	991	28	has	have	AUX
ftr-432	991	29	often	often	ADV
ftr-432	991	30	been	be	AUX
ftr-432	991	31	held	hold	VERB
ftr-432	991	32	that	that	SCONJ
ftr-432	991	33	the	the	DET
ftr-432	991	34	tax	tax	NOUN
ftr-432	991	35	lien	lien	NOUN
ftr-432	991	36	attaches	attach	VERB
ftr-432	991	37	to	to	ADP
ftr-432	991	38	undivided	undivided	ADJ
ftr-432	991	39	rights	right	NOUN
ftr-432	991	40	,	,	PUNCT
ftr-432	991	41	not	not	PART
ftr-432	991	42	just	just	ADV
ftr-432	991	43	to	to	PART
ftr-432	991	44	separate	separate	VERB
ftr-432	991	45	rights	right	NOUN
ftr-432	991	46	.	.	PUNCT
ftr-432	992	1	thus	thus	ADV
ftr-432	992	2	,	,	PUNCT
ftr-432	992	3	undivided	undivided	ADJ
ftr-432	992	4	homestead	homestead	NOUN
ftr-432	992	5	208	208	NUM
ftr-432	992	6	.	.	PUNCT
ftr-432	993	1	i	i	PRON
ftr-432	993	2	d.	d.	PROPN
ftr-432	993	3	at	at	ADP
ftr-432	993	4	376	376	NUM
ftr-432	993	5	.	.	PUNCT
ftr-432	994	1	209	209	NUM
ftr-432	994	2	.	.	PUNCT
ftr-432	995	1	i	i	PRON
ftr-432	995	2	d.	d.	PROPN
ftr-432	995	3	at	at	ADP
ftr-432	995	4	377	377	NUM
ftr-432	995	5	.	.	NUM
ftr-432	995	6	210	210	NUM
ftr-432	995	7	.	.	PUNCT
ftr-432	996	1	whether	whether	SCONJ
ftr-432	996	2	craft	craft	NOUN
ftr-432	996	3	ii	ii	PROPN
ftr-432	996	4	is	be	AUX
ftr-432	996	5	right	right	ADJ
ftr-432	996	6	as	as	ADP
ftr-432	996	7	to	to	ADP
ftr-432	996	8	law	law	NOUN
ftr-432	996	9	of	of	ADP
ftr-432	996	10	the	the	DET
ftr-432	996	11	case	case	NOUN
ftr-432	996	12	or	or	CCONJ
ftr-432	996	13	law	law	NOUN
ftr-432	996	14	of	of	ADP
ftr-432	996	15	the	the	DET
ftr-432	996	16	circuit	circuit	NOUN
ftr-432	996	17	is	be	AUX
ftr-432	996	18	a	a	DET
ftr-432	996	19	matter	matter	NOUN
ftr-432	996	20	beyondthe	beyondthe	DET
ftr-432	996	21	scope	scope	NOUN
ftr-432	996	22	ofthis	ofthi	VERB
ftr-432	996	23	article	article	NOUN
ftr-432	996	24	.	.	PUNCT
ftr-432	997	1	those	those	DET
ftr-432	997	2	matters	matter	NOUN
ftr-432	997	3	will	will	AUX
ftr-432	997	4	depend	depend	VERB
ftr-432	997	5	in	in	ADP
ftr-432	997	6	part	part	NOUN
ftr-432	997	7	on	on	ADP
ftr-432	997	8	one	one	NUM
ftr-432	997	9	's	's	PART
ftr-432	997	10	view	view	NOUN
ftr-432	997	11	offiietherdrye	offiietherdrye	NOUN
ftr-432	997	12	changed	change	VERB
ftr-432	997	13	the	the	DET
ftr-432	997	14	law	law	NOUN
ftr-432	997	15	or	or	CCONJ
ftr-432	997	16	merely	merely	ADV
ftr-432	997	17	clarified	clarify	VERB
ftr-432	997	18	the	the	DET
ftr-432	997	19	law	law	NOUN
ftr-432	997	20	.	.	PUNCT
ftr-432	998	1	see	see	VERB
ftr-432	998	2	supra	supra	PROPN
ftr-432	998	3	part	part	PROPN
ftr-432	998	4	i1	i1	PROPN
ftr-432	998	5	.	.	PUNCT
ftr-432	999	1	211	211	NUM
ftr-432	999	2	.	.	PUNCT
ftr-432	1000	1	see	see	VERB
ftr-432	1000	2	infra	infra	NOUN
ftr-432	1000	3	note	note	VERB
ftr-432	1000	4	264	264	NUM
ftr-432	1000	5	and	and	CCONJ
ftr-432	1000	6	accompanying	accompany	VERB
ftr-432	1000	7	text	text	NOUN
ftr-432	1000	8	.	.	PUNCT
ftr-432	1001	1	212	212	NUM
ftr-432	1001	2	.	.	PUNCT
ftr-432	1002	1	see	see	VERB
ftr-432	1002	2	,	,	PUNCT
ftr-432	1002	3	e.g.	e.g.	ADV
ftr-432	1002	4	,	,	PUNCT
ftr-432	1002	5	in	in	ADP
ftr-432	1002	6	re	re	NOUN
ftr-432	1002	7	voelker	voelker	NOUN
ftr-432	1002	8	,	,	PUNCT
ftr-432	1002	9	42	42	NUM
ftr-432	1002	10	f.3d	f.3d	NUM
ftr-432	1002	11	1050	1050	NUM
ftr-432	1002	12	,	,	PUNCT
ftr-432	1002	13	1051	1051	NUM
ftr-432	1002	14	(	(	PUNCT
ftr-432	1002	15	7th	7th	ADJ
ftr-432	1002	16	cir	cir	NOUN
ftr-432	1002	17	.	.	PROPN
ftr-432	1002	18	1994	1994	NUM
ftr-432	1002	19	)	)	PUNCT
ftr-432	1002	20	(	(	PUNCT
ftr-432	1002	21	"	"	PUNCT
ftr-432	1002	22	the	the	DET
ftr-432	1002	23	language	language	NOUN
ftr-432	1002	24	of	of	ADP
ftr-432	1002	25	[	[	X
ftr-432	1002	26	§	§	PROPN
ftr-432	1002	27	6321	6321	NUM
ftr-432	1002	28	]	]	PUNCT
ftr-432	1002	29	shows	show	VERB
ftr-432	1002	30	that	that	SCONJ
ftr-432	1002	31	the	the	DET
ftr-432	1002	32	federal	federal	ADJ
ftr-432	1002	33	tax	tax	NOUN
ftr-432	1002	34	lien	lien	NOUN
ftr-432	1002	35	attaches	attach	VERB
ftr-432	1002	36	to	to	ADP
ftr-432	1002	37	all	all	PRON
ftr-432	1002	38	of	of	ADP
ftr-432	1002	39	a	a	DET
ftr-432	1002	40	debtor	debtor	NOUN
ftr-432	1002	41	's	's	PART
ftr-432	1002	42	property	property	NOUN
ftr-432	1002	43	,	,	PUNCT
ftr-432	1002	44	without	without	ADP
ftr-432	1002	45	exception	exception	NOUN
ftr-432	1002	46	.	.	PUNCT
ftr-432	1002	47	"	"	PUNCT
ftr-432	1002	48	)	)	PUNCT
ftr-432	1002	49	.	.	PUNCT
ftr-432	1003	1	213	213	NUM
ftr-432	1003	2	.	.	PUNCT
ftr-432	1003	3	see	see	VERB
ftr-432	1003	4	528	528	NUM
ftr-432	1003	5	u.s	u.s	PROPN
ftr-432	1003	6	.	.	PROPN
ftr-432	1003	7	at	at	ADP
ftr-432	1003	8	56	56	NUM
ftr-432	1003	9	.	.	PUNCT
ftr-432	1004	1	in	in	ADP
ftr-432	1004	2	a	a	DET
ftr-432	1004	3	non	non	ADJ
ftr-432	1004	4	-	-	ADJ
ftr-432	1004	5	entireties	entirety	NOUN
ftr-432	1004	6	case	case	NOUN
ftr-432	1004	7	,	,	PUNCT
ftr-432	1004	8	a	a	DET
ftr-432	1004	9	michigan	michigan	PROPN
ftr-432	1004	10	district	district	PROPN
ftr-432	1004	11	court	court	NOUN
ftr-432	1004	12	noted	note	VERB
ftr-432	1004	13	this	this	DET
ftr-432	1004	14	aspect	aspect	NOUN
ftr-432	1004	15	ofdrye	ofdrye	NOUN
ftr-432	1004	16	,	,	PUNCT
ftr-432	1004	17	then	then	ADV
ftr-432	1004	18	added	add	VERB
ftr-432	1004	19	:	:	PUNCT
ftr-432	1004	20	"	"	PUNCT
ftr-432	1004	21	the	the	DET
ftr-432	1004	22	fact	fact	NOUN
ftr-432	1004	23	that	that	SCONJ
ftr-432	1004	24	a	a	DET
ftr-432	1004	25	taxpayer	taxpayer	NOUN
ftr-432	1004	26	's	's	PART
ftr-432	1004	27	right	right	NOUN
ftr-432	1004	28	to	to	ADP
ftr-432	1004	29	property	property	NOUN
ftr-432	1004	30	may	may	AUX
ftr-432	1004	31	be	be	AUX
ftr-432	1004	32	restricted	restrict	VERB
ftr-432	1004	33	will	will	AUX
ftr-432	1004	34	not	not	PART
ftr-432	1004	35	prevent	prevent	VERB
ftr-432	1004	36	attachment	attachment	NOUN
ftr-432	1004	37	of	of	ADP
ftr-432	1004	38	a	a	DET
ftr-432	1004	39	federal	federal	ADJ
ftr-432	1004	40	tax	tax	NOUN
ftr-432	1004	41	lien	lien	NOUN
ftr-432	1004	42	.	.	PUNCT
ftr-432	1005	1	a	a	DET
ftr-432	1005	2	tax	tax	NOUN
ftr-432	1005	3	lien	lien	NOUN
ftr-432	1005	4	can	can	AUX
ftr-432	1005	5	also	also	ADV
ftr-432	1005	6	attach	attach	VERB
ftr-432	1005	7	to	to	ADP
ftr-432	1005	8	future	future	ADJ
ftr-432	1005	9	and	and	CCONJ
ftr-432	1005	10	contingent	contingent	ADJ
ftr-432	1005	11	interests	interest	NOUN
ftr-432	1005	12	in	in	ADP
ftr-432	1005	13	property	property	NOUN
ftr-432	1005	14	....	....	PUNCT
ftr-432	1006	1	therefore	therefore	ADV
ftr-432	1006	2	,	,	PUNCT
ftr-432	1006	3	if	if	SCONJ
ftr-432	1006	4	the	the	DET
ftr-432	1006	5	taxpayer	taxpayer	NOUN
ftr-432	1006	6	has	have	VERB
ftr-432	1006	7	any	any	DET
ftr-432	1006	8	interest	interest	NOUN
ftr-432	1006	9	at	at	ADV
ftr-432	1006	10	all	all	ADV
ftr-432	1006	11	in	in	ADP
ftr-432	1006	12	the	the	DET
ftr-432	1006	13	property	property	NOUN
ftr-432	1006	14	,	,	PUNCT
ftr-432	1006	15	a	a	DET
ftr-432	1006	16	tax	tax	NOUN
ftr-432	1006	17	lien	lien	NOUN
ftr-432	1006	18	may	may	AUX
ftr-432	1006	19	attach	attach	VERB
ftr-432	1006	20	to	to	ADP
ftr-432	1006	21	that	that	DET
ftr-432	1006	22	interest	interest	NOUN
ftr-432	1006	23	.	.	PUNCT
ftr-432	1006	24	"	"	PUNCT
ftr-432	1007	1	fouts	fouts	PROPN
ftr-432	1007	2	v.	v.	PROPN
ftr-432	1007	3	united	united	PROPN
ftr-432	1007	4	states	states	PROPN
ftr-432	1007	5	,	,	PUNCT
ftr-432	1007	6	107	107	NUM
ftr-432	1007	7	f.	f.	PROPN
ftr-432	1007	8	supp	supp	PROPN
ftr-432	1007	9	.	.	PUNCT
ftr-432	1008	1	2d	2d	PROPN
ftr-432	1008	2	815	815	NUM
ftr-432	1008	3	,	,	PUNCT
ftr-432	1008	4	817	817	NUM
ftr-432	1008	5	(	(	PUNCT
ftr-432	1008	6	w.d	w.d	PROPN
ftr-432	1008	7	.	.	PROPN
ftr-432	1008	8	mich	mich	PROPN
ftr-432	1008	9	.	.	PROPN
ftr-432	1008	10	2000	2000	NUM
ftr-432	1008	11	)	)	PUNCT
ftr-432	1008	12	(	(	PUNCT
ftr-432	1008	13	emphasis	emphasis	NOUN
ftr-432	1008	14	added	add	VERB
ftr-432	1008	15	)	)	PUNCT
ftr-432	1008	16	.	.	PUNCT
ftr-432	1009	1	20021	20021	NUM
ftr-432	1009	2	interests	interest	NOUN
ftr-432	1009	3	,	,	PUNCT
ftr-432	1009	4	214	214	NUM
ftr-432	1009	5	community	community	NOUN
ftr-432	1009	6	property	property	NOUN
ftr-432	1009	7	interests	interest	NOUN
ftr-432	1009	8	,	,	PUNCT
ftr-432	1009	9	15	15	NUM
ftr-432	1009	10	and	and	CCONJ
ftr-432	1009	11	trust	trust	NOUN
ftr-432	1009	12	interests216	interests216	PROPN
ftr-432	1009	13	all	all	PRON
ftr-432	1009	14	have	have	AUX
ftr-432	1009	15	been	be	AUX
ftr-432	1009	16	held	hold	VERB
ftr-432	1009	17	amenable	amenable	ADJ
ftr-432	1009	18	to	to	ADP
ftr-432	1009	19	the	the	DET
ftr-432	1009	20	federal	federal	ADJ
ftr-432	1009	21	tax	tax	NOUN
ftr-432	1009	22	lien	lien	NOUN
ftr-432	1009	23	even	even	ADV
ftr-432	1009	24	when	when	SCONJ
ftr-432	1009	25	only	only	ADV
ftr-432	1009	26	one	one	NUM
ftr-432	1009	27	of	of	ADP
ftr-432	1009	28	the	the	DET
ftr-432	1009	29	interest	interest	NOUN
ftr-432	1009	30	holders	holder	NOUN
ftr-432	1009	31	owed	owe	VERB
ftr-432	1009	32	taxes	taxis	NOUN
ftr-432	1009	33	.	.	PUNCT
ftr-432	1010	1	we	we	PRON
ftr-432	1010	2	saw	see	VERB
ftr-432	1010	3	in	in	ADP
ftr-432	1010	4	the	the	DET
ftr-432	1010	5	various	various	ADJ
ftr-432	1010	6	craft	craft	NOUN
ftr-432	1010	7	opinions	opinion	NOUN
ftr-432	1010	8	disagreement	disagreement	VERB
ftr-432	1010	9	over	over	ADP
ftr-432	1010	10	whether	whether	SCONJ
ftr-432	1010	11	michigan	michigan	PROPN
ftr-432	1010	12	entireties	entirety	NOUN
ftr-432	1010	13	tenants	tenant	NOUN
ftr-432	1010	14	have	have	AUX
ftr-432	1010	15	only	only	ADV
ftr-432	1010	16	undivided	undivided	ADJ
ftr-432	1010	17	interests	interest	NOUN
ftr-432	1010	18	.	.	PUNCT
ftr-432	1011	1	but	but	CCONJ
ftr-432	1011	2	it	it	PRON
ftr-432	1011	3	does	do	AUX
ftr-432	1011	4	n't	not	PART
ftr-432	1011	5	matter	matter	VERB
ftr-432	1011	6	.	.	PUNCT
ftr-432	1012	1	even	even	ADV
ftr-432	1012	2	if	if	SCONJ
ftr-432	1012	3	the	the	DET
ftr-432	1012	4	craft	craft	NOUN
ftr-432	1012	5	ii	ii	PROPN
ftr-432	1012	6	majority	majority	NOUN
ftr-432	1012	7	was	be	AUX
ftr-432	1012	8	right	right	ADJ
ftr-432	1012	9	that	that	SCONJ
ftr-432	1012	10	such	such	ADJ
ftr-432	1012	11	tenants	tenant	NOUN
ftr-432	1012	12	have	have	VERB
ftr-432	1012	13	only	only	ADV
ftr-432	1012	14	undivided	undivided	ADJ
ftr-432	1012	15	interests	interest	NOUN
ftr-432	1012	16	,	,	PUNCT
ftr-432	1012	17	the	the	DET
ftr-432	1012	18	cases	case	NOUN
ftr-432	1012	19	underline	underline	VERB
ftr-432	1012	20	the	the	DET
ftr-432	1012	21	clear	clear	ADJ
ftr-432	1012	22	statutory	statutory	ADJ
ftr-432	1012	23	language	language	NOUN
ftr-432	1012	24	:	:	PUNCT
ftr-432	1012	25	section	section	NOUN
ftr-432	1012	26	6321	6321	NUM
ftr-432	1012	27	is	be	AUX
ftr-432	1012	28	not	not	PART
ftr-432	1012	29	confined	confine	VERB
ftr-432	1012	30	to	to	ADP
ftr-432	1012	31	only	only	ADV
ftr-432	1012	32	separate	separate	ADJ
ftr-432	1012	33	or	or	CCONJ
ftr-432	1012	34	individual	individual	ADJ
ftr-432	1012	35	property	property	NOUN
ftr-432	1012	36	rights	right	NOUN
ftr-432	1012	37	.	.	PUNCT
ftr-432	1013	1	it	it	PRON
ftr-432	1013	2	may	may	AUX
ftr-432	1013	3	be	be	AUX
ftr-432	1013	4	that	that	SCONJ
ftr-432	1013	5	the	the	DET
ftr-432	1013	6	sixth	sixth	ADJ
ftr-432	1013	7	circuit	circuit	NOUN
ftr-432	1013	8	's	's	PART
ftr-432	1013	9	focus	focus	NOUN
ftr-432	1013	10	on	on	ADP
ftr-432	1013	11	separate	separate	ADJ
ftr-432	1013	12	rights	right	NOUN
ftr-432	1013	13	related	relate	VERB
ftr-432	1013	14	to	to	ADP
ftr-432	1013	15	the	the	DET
ftr-432	1013	16	aspect	aspect	NOUN
ftr-432	1013	17	of	of	ADP
ftr-432	1013	18	transferability	transferability	NOUN
ftr-432	1013	19	,	,	PUNCT
ftr-432	1013	20	i.e.	i.e.	X
ftr-432	1013	21	,	,	PUNCT
ftr-432	1013	22	a	a	DET
ftr-432	1013	23	cotenant	cotenant	NOUN
ftr-432	1013	24	with	with	ADP
ftr-432	1013	25	only	only	ADV
ftr-432	1013	26	an	an	DET
ftr-432	1013	27	undivided	undivided	ADJ
ftr-432	1013	28	interest	interest	NOUN
ftr-432	1013	29	lacks	lack	VERB
ftr-432	1013	30	the	the	DET
ftr-432	1013	31	ability	ability	NOUN
ftr-432	1013	32	to	to	PART
ftr-432	1013	33	unilaterally	unilaterally	ADV
ftr-432	1013	34	convey	convey	VERB
ftr-432	1013	35	the	the	DET
ftr-432	1013	36	property	property	NOUN
ftr-432	1013	37	.	.	PUNCT
ftr-432	1014	1	transferability	transferability	NOUN
ftr-432	1014	2	is	be	AUX
ftr-432	1014	3	among	among	ADP
ftr-432	1014	4	factors	factor	NOUN
ftr-432	1014	5	identified	identify	VERB
ftr-432	1014	6	by	by	ADP
ftr-432	1014	7	drye	drye	PROPN
ftr-432	1014	8	as	as	ADP
ftr-432	1014	9	being	be	AUX
ftr-432	1014	10	relevant	relevant	ADJ
ftr-432	1014	11	to	to	ADP
ftr-432	1014	12	the	the	DET
ftr-432	1014	13	stage	stage	NOUN
ftr-432	1014	14	two	two	NUM
ftr-432	1014	15	classification	classification	NOUN
ftr-432	1014	16	.	.	PUNCT
ftr-432	1015	1	-17	-17	PUNCT
ftr-432	1015	2	however	however	ADV
ftr-432	1015	3	,	,	PUNCT
ftr-432	1015	4	entireties	entirety	NOUN
ftr-432	1015	5	interests	interest	NOUN
ftr-432	1015	6	are	be	AUX
ftr-432	1015	7	unilaterally	unilaterally	ADV
ftr-432	1015	8	transferable	transferable	ADJ
ftr-432	1015	9	,	,	PUNCT
ftr-432	1015	10	albeit	albeit	SCONJ
ftr-432	1015	11	to	to	ADP
ftr-432	1015	12	only	only	ADV
ftr-432	1015	13	one	one	NUM
ftr-432	1015	14	person	person	NOUN
ftr-432	1015	15	(	(	PUNCT
ftr-432	1015	16	by	by	ADP
ftr-432	1015	17	quitclaim	quitclaim	NOUN
ftr-432	1015	18	to	to	ADP
ftr-432	1015	19	the	the	DET
ftr-432	1015	20	other	other	ADJ
ftr-432	1015	21	spouse	spouse	NOUN
ftr-432	1015	22	)	)	PUNCT
ftr-432	1015	23	,	,	PUNCT
ftr-432	1015	24	and	and	CCONJ
ftr-432	1015	25	they	they	PRON
ftr-432	1015	26	are	be	AUX
ftr-432	1015	27	transferable	transferable	ADJ
ftr-432	1015	28	to	to	ADP
ftr-432	1015	29	anyone	anyone	PRON
ftr-432	1015	30	with	with	ADP
ftr-432	1015	31	the	the	DET
ftr-432	1015	32	consent	consent	NOUN
ftr-432	1015	33	of	of	ADP
ftr-432	1015	34	the	the	DET
ftr-432	1015	35	other	other	ADJ
ftr-432	1015	36	spouse	spouse	NOUN
ftr-432	1015	37	.	.	PUNCT
ftr-432	1016	1	more	more	ADV
ftr-432	1016	2	importantly	importantly	ADV
ftr-432	1016	3	,	,	PUNCT
ftr-432	1016	4	drye	drye	PROPN
ftr-432	1016	5	suggested	suggest	VERB
ftr-432	1016	6	that	that	SCONJ
ftr-432	1016	7	transferability	transferability	NOUN
ftr-432	1016	8	may	may	AUX
ftr-432	1016	9	not	not	PART
ftr-432	1016	10	be	be	AUX
ftr-432	1016	11	essential	essential	ADJ
ftr-432	1016	12	to	to	ADP
ftr-432	1016	13	"	"	PUNCT
ftr-432	1016	14	property	property	NOUN
ftr-432	1016	15	"	"	PUNCT
ftr-432	1016	16	status	status	NOUN
ftr-432	1016	17	under	under	ADP
ftr-432	1016	18	section	section	NOUN
ftr-432	1016	19	6321	6321	NUM
ftr-432	1016	20	.21	.21	NUM
ftr-432	1016	21	8	8	NUM
ftr-432	1016	22	this	this	DET
ftr-432	1016	23	suggestion	suggestion	NOUN
ftr-432	1016	24	is	be	AUX
ftr-432	1016	25	consistent	consistent	ADJ
ftr-432	1016	26	with	with	ADP
ftr-432	1016	27	prior	prior	ADJ
ftr-432	1016	28	case	case	NOUN
ftr-432	1016	29	law	law	NOUN
ftr-432	1016	30	,	,	PUNCT
ftr-432	1016	31	including	include	VERB
ftr-432	1016	32	that	that	PRON
ftr-432	1016	33	of	of	ADP
ftr-432	1016	34	the	the	DET
ftr-432	1016	35	sixth	sixth	ADJ
ftr-432	1016	36	circuit	circuit	NOUN
ftr-432	1016	37	itself	itself	PRON
ftr-432	1016	38	.	.	PUNCT
ftr-432	1017	1	for	for	ADP
ftr-432	1017	2	example	example	NOUN
ftr-432	1017	3	,	,	PUNCT
ftr-432	1017	4	in	in	ADP
ftr-432	1017	5	the	the	DET
ftr-432	1017	6	bank	bank	NOUN
ftr-432	1017	7	one	one	NUM
ftr-432	1017	8	case	case	NOUN
ftr-432	1017	9	219	219	NUM
ftr-432	1017	10	the	the	DET
ftr-432	1017	11	irs	irs	PROPN
ftr-432	1017	12	sought	seek	VERB
ftr-432	1017	13	to	to	PART
ftr-432	1017	14	attach	attach	VERB
ftr-432	1017	15	its	its	PRON
ftr-432	1017	16	lien	lien	NOUN
ftr-432	1017	17	to	to	ADP
ftr-432	1017	18	the	the	DET
ftr-432	1017	19	taxpayer	taxpayer	NOUN
ftr-432	1017	20	's	's	PART
ftr-432	1017	21	interest	interest	NOUN
ftr-432	1017	22	in	in	ADP
ftr-432	1017	23	a	a	DET
ftr-432	1017	24	spendthrift	spendthrift	ADJ
ftr-432	1017	25	trust	trust	NOUN
ftr-432	1017	26	.	.	PUNCT
ftr-432	1018	1	the	the	DET
ftr-432	1018	2	interest	interest	NOUN
ftr-432	1018	3	was	be	AUX
ftr-432	1018	4	neither	neither	CCONJ
ftr-432	1018	5	alienable	alienable	ADJ
ftr-432	1018	6	nor	nor	CCONJ
ftr-432	1018	7	encumberable	encumberable	ADJ
ftr-432	1018	8	under	under	ADP
ftr-432	1018	9	state	state	NOUN
ftr-432	1018	10	law	law	NOUN
ftr-432	1018	11	.	.	PUNCT
ftr-432	1019	1	indeed	indeed	ADV
ftr-432	1019	2	-	-	PUNCT
ftr-432	1019	3	in	in	ADP
ftr-432	1019	4	contrast	contrast	NOUN
ftr-432	1019	5	to	to	ADP
ftr-432	1019	6	michigan	michigan	PROPN
ftr-432	1019	7	law	law	NOUN
ftr-432	1019	8	which	which	PRON
ftr-432	1019	9	recognizes	recognize	VERB
ftr-432	1019	10	(	(	PUNCT
ftr-432	1019	11	at	at	ADP
ftr-432	1019	12	least	least	ADJ
ftr-432	1019	13	)	)	PUNCT
ftr-432	1019	14	an	an	DET
ftr-432	1019	15	undivided	undivided	ADJ
ftr-432	1019	16	interest	interest	NOUN
ftr-432	1019	17	in	in	ADP
ftr-432	1019	18	an	an	DET
ftr-432	1019	19	entireties	entirety	NOUN
ftr-432	1019	20	spouse	spouse	NOUN
ftr-432	1019	21	-	-	PUNCT
ftr-432	1019	22	state	state	NOUN
ftr-432	1019	23	law	law	NOUN
ftr-432	1019	24	in	in	ADP
ftr-432	1019	25	bank	bank	NOUN
ftr-432	1019	26	one	one	NUM
ftr-432	1019	27	declared	declare	VERB
ftr-432	1019	28	that	that	SCONJ
ftr-432	1019	29	a	a	DET
ftr-432	1019	30	spendthrift	spendthrift	ADJ
ftr-432	1019	31	trust	trust	NOUN
ftr-432	1019	32	beneficiary	beneficiary	NOUN
ftr-432	1019	33	"	"	PUNCT
ftr-432	1019	34	does	do	AUX
ftr-432	1019	35	not	not	PART
ftr-432	1019	36	have	have	VERB
ftr-432	1019	37	any	any	DET
ftr-432	1019	38	interest	interest	NOUN
ftr-432	1019	39	in	in	ADP
ftr-432	1019	40	the	the	DET
ftr-432	1019	41	trust	trust	NOUN
ftr-432	1019	42	.	.	PUNCT
ftr-432	1020	1	'	'	PUNCT
ftr-432	1020	2	22	22	NUM
ftr-432	1020	3	°	°	NOUN
ftr-432	1020	4	nonetheless	nonetheless	ADV
ftr-432	1020	5	,	,	PUNCT
ftr-432	1020	6	the	the	DET
ftr-432	1020	7	court	court	NOUN
ftr-432	1020	8	upheld	uphold	VERB
ftr-432	1020	9	the	the	DET
ftr-432	1020	10	attachment	attachment	NOUN
ftr-432	1020	11	of	of	ADP
ftr-432	1020	12	the	the	DET
ftr-432	1020	13	lien	lien	NOUN
ftr-432	1020	14	,	,	PUNCT
ftr-432	1020	15	declaring	declare	VERB
ftr-432	1020	16	:	:	PUNCT
ftr-432	1020	17	when	when	SCONJ
ftr-432	1020	18	congress	congress	PROPN
ftr-432	1020	19	says	say	VERB
ftr-432	1020	20	,	,	PUNCT
ftr-432	1020	21	as	as	SCONJ
ftr-432	1020	22	it	it	PRON
ftr-432	1020	23	has	have	AUX
ftr-432	1020	24	done	do	VERB
ftr-432	1020	25	in	in	ADP
ftr-432	1020	26	§	§	PROPN
ftr-432	1020	27	6321	6321	NUM
ftr-432	1020	28	,	,	PUNCT
ftr-432	1020	29	that	that	SCONJ
ftr-432	1020	30	an	an	DET
ftr-432	1020	31	unpaid	unpaid	ADJ
ftr-432	1020	32	tax	tax	NOUN
ftr-432	1020	33	"	"	PUNCT
ftr-432	1020	34	shall	shall	AUX
ftr-432	1020	35	"	"	PUNCT
ftr-432	1020	36	constitute	constitute	VERB
ftr-432	1020	37	a	a	DET
ftr-432	1020	38	lien	lien	NOUN
ftr-432	1020	39	upon	upon	SCONJ
ftr-432	1020	40	"	"	PUNCT
ftr-432	1020	41	all	all	PRON
ftr-432	1020	42	"	"	PUNCT
ftr-432	1020	43	of	of	ADP
ftr-432	1020	44	a	a	DET
ftr-432	1020	45	delinquent	delinquent	ADJ
ftr-432	1020	46	taxpayer	taxpayer	NOUN
ftr-432	1020	47	's	's	PART
ftr-432	1020	48	property	property	NOUN
ftr-432	1020	49	or	or	CCONJ
ftr-432	1020	50	rights	right	NOUN
ftr-432	1020	51	to	to	ADP
ftr-432	1020	52	property	property	NOUN
ftr-432	1020	53	,	,	PUNCT
ftr-432	1020	54	it	it	PRON
ftr-432	1020	55	follows	follow	VERB
ftr-432	1020	56	that	that	SCONJ
ftr-432	1020	57	the	the	DET
ftr-432	1020	58	tax	tax	NOUN
ftr-432	1020	59	is	be	AUX
ftr-432	1020	60	a	a	DET
ftr-432	1020	61	lien	lien	NOUN
ftr-432	1020	62	both	both	CCONJ
ftr-432	1020	63	on	on	ADP
ftr-432	1020	64	property	property	NOUN
ftr-432	1020	65	that	that	PRON
ftr-432	1020	66	is	be	AUX
ftr-432	1020	67	alienable	alienable	ADJ
ftr-432	1020	68	under	under	ADP
ftr-432	1020	69	state	state	NOUN
ftr-432	1020	70	law	law	NOUN
ftr-432	1020	71	and	and	CCONJ
ftr-432	1020	72	on	on	ADP
ftr-432	1020	73	property	property	NOUN
ftr-432	1020	74	that	that	PRON
ftr-432	1020	75	is	be	AUX
ftr-432	1020	76	not.21	not.21	ADJ
ftr-432	1020	77	214	214	NUM
ftr-432	1020	78	.	.	PUNCT
ftr-432	1021	1	e.g.	e.g.	ADV
ftr-432	1021	2	,	,	PUNCT
ftr-432	1021	3	united	united	PROPN
ftr-432	1021	4	states	states	PROPN
ftr-432	1021	5	v.	v.	PROPN
ftr-432	1021	6	rodgers	rodger	NOUN
ftr-432	1021	7	,	,	PUNCT
ftr-432	1021	8	461	461	NUM
ftr-432	1021	9	u.s	u.s	PROPN
ftr-432	1021	10	.	.	PROPN
ftr-432	1021	11	677	677	NUM
ftr-432	1021	12	,	,	PUNCT
ftr-432	1021	13	684	684	NUM
ftr-432	1021	14	-	-	SYM
ftr-432	1021	15	85	85	NUM
ftr-432	1021	16	(	(	PUNCT
ftr-432	1021	17	1983	1983	NUM
ftr-432	1021	18	)	)	PUNCT
ftr-432	1021	19	;	;	PUNCT
ftr-432	1021	20	broday	broday	PROPN
ftr-432	1021	21	v.	v.	PROPN
ftr-432	1021	22	united	united	PROPN
ftr-432	1021	23	states	states	PROPN
ftr-432	1021	24	,	,	PUNCT
ftr-432	1021	25	455	455	NUM
ftr-432	1021	26	f.2d	f.2d	NOUN
ftr-432	1021	27	1097	1097	NUM
ftr-432	1021	28	,	,	PUNCT
ftr-432	1021	29	1100	1100	NUM
ftr-432	1021	30	(	(	PUNCT
ftr-432	1021	31	5th	5th	ADJ
ftr-432	1021	32	cir	cir	NOUN
ftr-432	1021	33	.	.	PROPN
ftr-432	1021	34	1972	1972	NUM
ftr-432	1021	35	)	)	PUNCT
ftr-432	1021	36	.	.	PUNCT
ftr-432	1022	1	215	215	NUM
ftr-432	1022	2	.	.	X
ftr-432	1023	1	e.g.	e.g.	ADV
ftr-432	1023	2	,	,	PUNCT
ftr-432	1023	3	united	united	PROPN
ftr-432	1023	4	states	states	PROPN
ftr-432	1023	5	v.	v.	ADP
ftr-432	1023	6	overman	overman	PROPN
ftr-432	1023	7	,	,	PUNCT
ftr-432	1023	8	424	424	NUM
ftr-432	1023	9	f.2d	f.2d	NOUN
ftr-432	1023	10	1142	1142	NUM
ftr-432	1023	11	,	,	PUNCT
ftr-432	1023	12	1146	1146	NUM
ftr-432	1023	13	-	-	SYM
ftr-432	1023	14	47	47	NUM
ftr-432	1023	15	(	(	PUNCT
ftr-432	1023	16	9th	9th	ADJ
ftr-432	1023	17	cir	cir	NOUN
ftr-432	1023	18	.	.	PROPN
ftr-432	1023	19	1970	1970	NUM
ftr-432	1023	20	)	)	PUNCT
ftr-432	1023	21	.	.	PUNCT
ftr-432	1024	1	216	216	NUM
ftr-432	1024	2	.	.	X
ftr-432	1025	1	e.g.	e.g.	ADV
ftr-432	1025	2	,	,	PUNCT
ftr-432	1025	3	dallas	dallas	PROPN
ftr-432	1025	4	nat'l	nat'l	PROPN
ftr-432	1025	5	bank	bank	PROPN
ftr-432	1025	6	v.	v.	PROPN
ftr-432	1025	7	united	united	PROPN
ftr-432	1025	8	states	states	PROPN
ftr-432	1025	9	,	,	PUNCT
ftr-432	1025	10	167	167	NUM
ftr-432	1025	11	f.2d	f.2d	ADP
ftr-432	1025	12	468	468	NUM
ftr-432	1025	13	,	,	PUNCT
ftr-432	1025	14	469	469	NUM
ftr-432	1025	15	(	(	PUNCT
ftr-432	1025	16	5th	5th	ADJ
ftr-432	1025	17	cir	cir	NOUN
ftr-432	1025	18	.	.	PUNCT
ftr-432	1025	19	1948	1948	NUM
ftr-432	1025	20	)	)	PUNCT
ftr-432	1025	21	(	(	PUNCT
ftr-432	1025	22	holmes	holmes	PROPN
ftr-432	1025	23	,	,	PUNCT
ftr-432	1025	24	j.	j.	PROPN
ftr-432	1025	25	,	,	PUNCT
ftr-432	1025	26	specially	specially	ADV
ftr-432	1025	27	concurring	concur	VERB
ftr-432	1025	28	)	)	PUNCT
ftr-432	1025	29	.	.	PUNCT
ftr-432	1026	1	217	217	NUM
ftr-432	1026	2	.	.	PUNCT
ftr-432	1027	1	see	see	VERB
ftr-432	1027	2	528	528	NUM
ftr-432	1027	3	u.s	u.s	PROPN
ftr-432	1027	4	.	.	PROPN
ftr-432	1027	5	at	at	ADP
ftr-432	1027	6	56	56	NUM
ftr-432	1027	7	-	-	SYM
ftr-432	1027	8	60	60	NUM
ftr-432	1027	9	.	.	PUNCT
ftr-432	1027	10	218	218	NUM
ftr-432	1027	11	.	.	PUNCT
ftr-432	1028	1	i	i	PRON
ftr-432	1028	2	d.	d.	PROPN
ftr-432	1028	3	at	at	ADP
ftr-432	1028	4	60	60	NUM
ftr-432	1028	5	n.7	n.7	NOUN
ftr-432	1028	6	;	;	PUNCT
ftr-432	1028	7	cf	cf	X
ftr-432	1028	8	.	.	PUNCT
ftr-432	1028	9	robert	robert	PROPN
ftr-432	1028	10	b.	b.	PROPN
ftr-432	1028	11	chapman	chapman	PROPN
ftr-432	1028	12	,	,	PUNCT
ftr-432	1028	13	coverture	coverture	NOUN
ftr-432	1028	14	and	and	CCONJ
ftr-432	1028	15	cooperation	cooperation	NOUN
ftr-432	1028	16	;	;	PUNCT
ftr-432	1028	17	the	the	DET
ftr-432	1028	18	firm	firm	NOUN
ftr-432	1028	19	,	,	PUNCT
ftr-432	1028	20	the	the	DET
ftr-432	1028	21	market	market	NOUN
ftr-432	1028	22	,	,	PUNCT
ftr-432	1028	23	and	and	CCONJ
ftr-432	1028	24	the	the	DET
ftr-432	1028	25	substantive	substantive	ADJ
ftr-432	1028	26	consolidation	consolidation	NOUN
ftr-432	1028	27	of	of	ADP
ftr-432	1028	28	married	married	ADJ
ftr-432	1028	29	debtors	debtor	NOUN
ftr-432	1028	30	,	,	PUNCT
ftr-432	1028	31	17	17	NUM
ftr-432	1028	32	bankr	bankr	NOUN
ftr-432	1028	33	.	.	PUNCT
ftr-432	1029	1	dev	dev	PROPN
ftr-432	1029	2	.	.	PUNCT
ftr-432	1030	1	j.	j.	PROPN
ftr-432	1030	2	105	105	PROPN
ftr-432	1030	3	,	,	PUNCT
ftr-432	1030	4	127	127	NUM
ftr-432	1030	5	(	(	PUNCT
ftr-432	1030	6	2000	2000	NUM
ftr-432	1030	7	)	)	PUNCT
ftr-432	1030	8	(	(	PUNCT
ftr-432	1030	9	"	"	PUNCT
ftr-432	1030	10	rights	right	NOUN
ftr-432	1030	11	which	which	PRON
ftr-432	1030	12	are	be	AUX
ftr-432	1030	13	not	not	PART
ftr-432	1030	14	ordinarily	ordinarily	ADV
ftr-432	1030	15	exchanged	exchange	VERB
ftr-432	1030	16	or	or	CCONJ
ftr-432	1030	17	exchangeable	exchangeable	ADJ
ftr-432	1030	18	are	be	AUX
ftr-432	1030	19	included	include	VERB
ftr-432	1030	20	in	in	ADP
ftr-432	1030	21	the	the	DET
ftr-432	1030	22	[	[	X
ftr-432	1030	23	bankruptcyl	bankruptcyl	NOUN
ftr-432	1030	24	estate	estate	NOUN
ftr-432	1030	25	.	.	PUNCT
ftr-432	1031	1	"	"	PUNCT
ftr-432	1031	2	)	)	PUNCT
ftr-432	1031	3	.	.	PUNCT
ftr-432	1032	1	219	219	NUM
ftr-432	1032	2	.	.	PUNCT
ftr-432	1033	1	bank	bank	NOUN
ftr-432	1033	2	one	one	NUM
ftr-432	1033	3	ohio	ohio	PROPN
ftr-432	1033	4	trust	trust	PROPN
ftr-432	1033	5	co	co	PROPN
ftr-432	1033	6	,	,	PUNCT
ftr-432	1033	7	n.a	n.a	PROPN
ftr-432	1033	8	.	.	PROPN
ftr-432	1033	9	v.	v.	PROPN
ftr-432	1033	10	united	united	PROPN
ftr-432	1033	11	states	states	PROPN
ftr-432	1033	12	,	,	PUNCT
ftr-432	1033	13	80	80	NUM
ftr-432	1033	14	f.3d	f.3d	NUM
ftr-432	1033	15	173	173	NUM
ftr-432	1033	16	(	(	PUNCT
ftr-432	1033	17	6th	6th	ADJ
ftr-432	1033	18	cir	cir	NOUN
ftr-432	1033	19	.	.	PUNCT
ftr-432	1033	20	1996	1996	NUM
ftr-432	1033	21	)	)	PUNCT
ftr-432	1033	22	.	.	PUNCT
ftr-432	1034	1	220	220	NUM
ftr-432	1034	2	.	.	X
ftr-432	1034	3	domo	domo	PROPN
ftr-432	1034	4	v.	v.	ADP
ftr-432	1034	5	mccarthy	mccarthy	PROPN
ftr-432	1034	6	,	,	PUNCT
ftr-432	1034	7	612	612	NUM
ftr-432	1034	8	n.e.2d	n.e.2d	NOUN
ftr-432	1034	9	706	706	NUM
ftr-432	1034	10	,	,	PUNCT
ftr-432	1034	11	709	709	NUM
ftr-432	1034	12	(	(	PUNCT
ftr-432	1034	13	ohio	ohio	PROPN
ftr-432	1034	14	1993	1993	NUM
ftr-432	1034	15	)	)	PUNCT
ftr-432	1034	16	.	.	PUNCT
ftr-432	1035	1	221	221	NUM
ftr-432	1035	2	.	.	PUNCT
ftr-432	1036	1	bank	bank	NOUN
ftr-432	1036	2	one	one	NUM
ftr-432	1036	3	ohio	ohio	PROPN
ftr-432	1036	4	trust	trust	PROPN
ftr-432	1036	5	co.	co.	PROPN
ftr-432	1036	6	,	,	PUNCT
ftr-432	1036	7	80	80	NUM
ftr-432	1036	8	f.3d	f.3d	NUM
ftr-432	1036	9	at	at	ADP
ftr-432	1036	10	176	176	NUM
ftr-432	1036	11	.	.	PUNCT
ftr-432	1037	1	florida	florida	PROPN
ftr-432	1037	2	tax	tax	PROPN
ftr-432	1037	3	reviewv	reviewv	NOUN
ftr-432	1038	1	[	[	X
ftr-432	1038	2	vol	vol	NOUN
ftr-432	1038	3	5:6	5:6	NUM
ftr-432	1038	4	the	the	DET
ftr-432	1038	5	good	good	NOUN
ftr-432	1038	6	,	,	PUNCT
ftr-432	1038	7	the	the	DET
ftr-432	1038	8	bad	bad	ADJ
ftr-432	1038	9	,	,	PUNCT
ftr-432	1038	10	and	and	CCONJ
ftr-432	1038	11	the	the	DET
ftr-432	1038	12	ugly	ugly	PROPN
ftr-432	1038	13	b.	b.	PROPN
ftr-432	1038	14	irrelevance	irrelevance	NOUN
ftr-432	1038	15	of	of	ADP
ftr-432	1038	16	state	state	PROPN
ftr-432	1038	17	characterizations.-craft	characterizations.-craft	PROPN
ftr-432	1038	18	h1	h1	PROPN
ftr-432	1038	19	took	take	VERB
ftr-432	1038	20	reliance	reliance	NOUN
ftr-432	1038	21	on	on	ADP
ftr-432	1038	22	state	state	NOUN
ftr-432	1038	23	law	law	NOUN
ftr-432	1038	24	too	too	ADV
ftr-432	1038	25	far	far	ADV
ftr-432	1038	26	.	.	PUNCT
ftr-432	1039	1	under	under	ADP
ftr-432	1039	2	diye	diye	PROPN
ftr-432	1039	3	,	,	PUNCT
ftr-432	1039	4	state	state	NOUN
ftr-432	1039	5	law	law	NOUN
ftr-432	1039	6	is	be	AUX
ftr-432	1039	7	properly	properly	ADV
ftr-432	1039	8	used	use	VERB
ftr-432	1039	9	to	to	PART
ftr-432	1039	10	ascertain	ascertain	VERB
ftr-432	1039	11	what	what	PRON
ftr-432	1039	12	powers	power	NOUN
ftr-432	1039	13	or	or	CCONJ
ftr-432	1039	14	controls	control	VERB
ftr-432	1039	15	the	the	DET
ftr-432	1039	16	taxpayer	taxpayer	NOUN
ftr-432	1039	17	has	have	VERB
ftr-432	1039	18	as	as	ADP
ftr-432	1039	19	to	to	ADP
ftr-432	1039	20	the	the	DET
ftr-432	1039	21	underlying	underlying	ADJ
ftr-432	1039	22	property	property	NOUN
ftr-432	1039	23	.	.	PUNCT
ftr-432	1040	1	but	but	CCONJ
ftr-432	1040	2	it	it	PRON
ftr-432	1040	3	should	should	AUX
ftr-432	1040	4	not	not	PART
ftr-432	1040	5	also	also	ADV
ftr-432	1040	6	be	be	AUX
ftr-432	1040	7	used	use	VERB
ftr-432	1040	8	to	to	PART
ftr-432	1040	9	characterize	characterize	VERB
ftr-432	1040	10	the	the	DET
ftr-432	1040	11	interest	interest	NOUN
ftr-432	1040	12	.	.	PUNCT
ftr-432	1041	1	characterization	characterization	NOUN
ftr-432	1041	2	is	be	AUX
ftr-432	1041	3	a	a	DET
ftr-432	1041	4	matter	matter	NOUN
ftr-432	1041	5	for	for	ADP
ftr-432	1041	6	stage	stage	NOUN
ftr-432	1041	7	two	two	NUM
ftr-432	1041	8	,	,	PUNCT
ftr-432	1041	9	which	which	PRON
ftr-432	1041	10	is	be	AUX
ftr-432	1041	11	governed	govern	VERB
ftr-432	1041	12	exclusively	exclusively	ADV
ftr-432	1041	13	by	by	ADP
ftr-432	1041	14	federal	federal	ADJ
ftr-432	1041	15	law	law	NOUN
ftr-432	1041	16	.	.	PUNCT
ftr-432	1041	17	'	'	PUNCT
ftr-432	1042	1	in	in	ADP
ftr-432	1042	2	other	other	ADJ
ftr-432	1042	3	words	word	NOUN
ftr-432	1042	4	,	,	PUNCT
ftr-432	1042	5	craft	craft	NOUN
ftr-432	1042	6	11	11	NUM
ftr-432	1042	7	should	should	AUX
ftr-432	1042	8	not	not	PART
ftr-432	1042	9	have	have	AUX
ftr-432	1042	10	taken	take	VERB
ftr-432	1042	11	as	as	ADP
ftr-432	1042	12	determinative	determinative	ADJ
ftr-432	1042	13	michigan	michigan	NOUN
ftr-432	1042	14	's	's	PART
ftr-432	1042	15	characterization	characterization	NOUN
ftr-432	1042	16	of	of	ADP
ftr-432	1042	17	don	don	PROPN
ftr-432	1042	18	craft	craft	NOUN
ftr-432	1042	19	's	's	PART
ftr-432	1042	20	entireties	entirety	NOUN
ftr-432	1042	21	rights	right	NOUN
ftr-432	1042	22	as	as	ADV
ftr-432	1042	23	separate	separate	ADJ
ftr-432	1042	24	or	or	CCONJ
ftr-432	1042	25	not	not	PART
ftr-432	1042	26	.	.	PUNCT
ftr-432	1043	1	instead	instead	ADV
ftr-432	1043	2	,	,	PUNCT
ftr-432	1043	3	it	it	PRON
ftr-432	1043	4	should	should	AUX
ftr-432	1043	5	have	have	AUX
ftr-432	1043	6	focused	focus	VERB
ftr-432	1043	7	on	on	ADP
ftr-432	1043	8	what	what	PRON
ftr-432	1043	9	don	don	NOUN
ftr-432	1043	10	could	could	AUX
ftr-432	1043	11	have	have	AUX
ftr-432	1043	12	done	do	VERB
ftr-432	1043	13	with	with	ADP
ftr-432	1043	14	the	the	DET
ftr-432	1043	15	berwyck	berwyck	PROPN
ftr-432	1043	16	property	property	NOUN
ftr-432	1043	17	,	,	PUNCT
ftr-432	1043	18	and	and	CCONJ
ftr-432	1043	19	what	what	PRON
ftr-432	1043	20	he	he	PRON
ftr-432	1043	21	could	could	AUX
ftr-432	1043	22	have	have	AUX
ftr-432	1043	23	prevented	prevent	VERB
ftr-432	1043	24	others	other	NOUN
ftr-432	1043	25	from	from	ADP
ftr-432	1043	26	doing	do	VERB
ftr-432	1043	27	with	with	ADP
ftr-432	1043	28	it	it	PRON
ftr-432	1043	29	.	.	PUNCT
ftr-432	1044	1	judges	judge	NOUN
ftr-432	1044	2	ryan	ryan	PROPN
ftr-432	1044	3	and	and	CCONJ
ftr-432	1044	4	gilman	gilman	PROPN
ftr-432	1044	5	provided	provide	VERB
ftr-432	1044	6	this	this	DET
ftr-432	1044	7	focus	focus	NOUN
ftr-432	1044	8	in	in	ADP
ftr-432	1044	9	their	their	PRON
ftr-432	1044	10	concurrences.2	concurrences.2	NOUN
ftr-432	1044	11	'	'	PART
ftr-432	1044	12	first	first	ADJ
ftr-432	1044	13	,	,	PUNCT
ftr-432	1044	14	don	don	PROPN
ftr-432	1044	15	craft	craft	NOUN
ftr-432	1044	16	had	have	VERB
ftr-432	1044	17	the	the	DET
ftr-432	1044	18	right	right	NOUN
ftr-432	1044	19	to	to	PART
ftr-432	1044	20	enter	enter	VERB
ftr-432	1044	21	and	and	CCONJ
ftr-432	1044	22	enjoy	enjoy	VERB
ftr-432	1044	23	the	the	DET
ftr-432	1044	24	property	property	NOUN
ftr-432	1044	25	to	to	ADP
ftr-432	1044	26	the	the	DET
ftr-432	1044	27	exclusion	exclusion	NOUN
ftr-432	1044	28	of	of	ADP
ftr-432	1044	29	all	all	DET
ftr-432	1044	30	others	other	NOUN
ftr-432	1044	31	,	,	PUNCT
ftr-432	1044	32	except	except	SCONJ
ftr-432	1044	33	for	for	ADP
ftr-432	1044	34	sandra	sandra	PROPN
ftr-432	1044	35	craft	craft	PROPN
ftr-432	1044	36	....	....	PUNCT
ftr-432	1045	1	if	if	SCONJ
ftr-432	1045	2	the	the	DET
ftr-432	1045	3	crafts	craft	NOUN
ftr-432	1045	4	had	have	AUX
ftr-432	1045	5	decided	decide	VERB
ftr-432	1045	6	to	to	PART
ftr-432	1045	7	rent	rent	VERB
ftr-432	1045	8	or	or	CCONJ
ftr-432	1045	9	sell	sell	VERB
ftr-432	1045	10	the	the	DET
ftr-432	1045	11	property	property	NOUN
ftr-432	1045	12	,	,	PUNCT
ftr-432	1045	13	don	don	PROPN
ftr-432	1045	14	craft	craft	NOUN
ftr-432	1045	15	would	would	AUX
ftr-432	1045	16	have	have	AUX
ftr-432	1045	17	received	receive	VERB
ftr-432	1045	18	half	half	NOUN
ftr-432	1045	19	of	of	ADP
ftr-432	1045	20	the	the	DET
ftr-432	1045	21	proceeds	proceed	NOUN
ftr-432	1045	22	....	....	PUNCT
ftr-432	1046	1	he	he	PRON
ftr-432	1046	2	further	far	ADV
ftr-432	1046	3	possessed	possess	VERB
ftr-432	1046	4	a	a	DET
ftr-432	1046	5	contingent	contingent	ADJ
ftr-432	1046	6	future	future	ADJ
ftr-432	1046	7	interest	interest	NOUN
ftr-432	1046	8	,	,	PUNCT
ftr-432	1046	9	because	because	SCONJ
ftr-432	1046	10	he	he	PRON
ftr-432	1046	11	would	would	AUX
ftr-432	1046	12	have	have	AUX
ftr-432	1046	13	taken	take	VERB
ftr-432	1046	14	the	the	DET
ftr-432	1046	15	entire	entire	ADJ
ftr-432	1046	16	estate	estate	NOUN
ftr-432	1046	17	in	in	ADP
ftr-432	1046	18	fee	fee	NOUN
ftr-432	1046	19	simple	simple	NOUN
ftr-432	1046	20	if	if	SCONJ
ftr-432	1046	21	sandra	sandra	PROPN
ftr-432	1046	22	had	have	AUX
ftr-432	1046	23	predeceased	predecease	VERB
ftr-432	1046	24	him	he	PRON
ftr-432	1046	25	....	....	PUNCT
ftr-432	1047	1	finally	finally	ADV
ftr-432	1047	2	,	,	PUNCT
ftr-432	1047	3	if	if	SCONJ
ftr-432	1047	4	the	the	DET
ftr-432	1047	5	crafts	craft	NOUN
ftr-432	1047	6	had	have	AUX
ftr-432	1047	7	divorced	divorce	VERB
ftr-432	1047	8	,	,	PUNCT
ftr-432	1047	9	they	they	PRON
ftr-432	1047	10	would	would	AUX
ftr-432	1047	11	have	have	AUX
ftr-432	1047	12	become	become	VERB
ftr-432	1047	13	tenants	tenant	NOUN
ftr-432	1047	14	in	in	ADP
ftr-432	1047	15	common	common	ADJ
ftr-432	1047	16	,	,	PUNCT
ftr-432	1047	17	and	and	CCONJ
ftr-432	1047	18	don	don	PROPN
ftr-432	1047	19	craft	craft	NOUN
ftr-432	1047	20	would	would	AUX
ftr-432	1047	21	have	have	AUX
ftr-432	1047	22	had	have	VERB
ftr-432	1047	23	the	the	DET
ftr-432	1047	24	right	right	NOUN
ftr-432	1047	25	to	to	PART
ftr-432	1047	26	bring	bring	VERB
ftr-432	1047	27	an	an	DET
ftr-432	1047	28	action	action	NOUN
ftr-432	1047	29	for	for	ADP
ftr-432	1047	30	partition	partition	NOUN
ftr-432	1047	31	and	and	CCONJ
ftr-432	1047	32	sale	sale	NOUN
ftr-432	1047	33	.	.	PUNCT
ftr-432	1048	1	4	4	NUM
ftr-432	1048	2	those	those	DET
ftr-432	1048	3	powers	power	NOUN
ftr-432	1048	4	having	having	AUX
ftr-432	1048	5	been	be	AUX
ftr-432	1048	6	established	establish	VERB
ftr-432	1048	7	under	under	ADP
ftr-432	1048	8	state	state	NOUN
ftr-432	1048	9	law	law	NOUN
ftr-432	1048	10	under	under	ADP
ftr-432	1048	11	stage	stage	NOUN
ftr-432	1048	12	one	one	NUM
ftr-432	1048	13	of	of	ADP
ftr-432	1048	14	tax	tax	NOUN
ftr-432	1048	15	collection	collection	NOUN
ftr-432	1048	16	analysis	analysis	NOUN
ftr-432	1048	17	,	,	PUNCT
ftr-432	1048	18	the	the	DET
ftr-432	1048	19	matter	matter	NOUN
ftr-432	1048	20	moves	move	VERB
ftr-432	1048	21	to	to	PART
ftr-432	1048	22	stage	stage	VERB
ftr-432	1048	23	two	two	NUM
ftr-432	1048	24	to	to	PART
ftr-432	1048	25	ascertain	ascertain	VERB
ftr-432	1048	26	whether	whether	SCONJ
ftr-432	1048	27	the	the	DET
ftr-432	1048	28	powers	power	NOUN
ftr-432	1048	29	rise	rise	VERB
ftr-432	1048	30	to	to	ADP
ftr-432	1048	31	the	the	DET
ftr-432	1048	32	level	level	NOUN
ftr-432	1048	33	of	of	ADP
ftr-432	1048	34	property	property	NOUN
ftr-432	1048	35	rights	right	NOUN
ftr-432	1048	36	.	.	PUNCT
ftr-432	1049	1	the	the	DET
ftr-432	1049	2	case	case	NOUN
ftr-432	1049	3	is	be	AUX
ftr-432	1049	4	strong	strong	ADJ
ftr-432	1049	5	that	that	SCONJ
ftr-432	1049	6	they	they	PRON
ftr-432	1049	7	do	do	VERB
ftr-432	1049	8	.	.	PUNCT
ftr-432	1050	1	i	i	PRON
ftr-432	1050	2	will	will	AUX
ftr-432	1050	3	not	not	PART
ftr-432	1050	4	argue	argue	VERB
ftr-432	1050	5	the	the	DET
ftr-432	1050	6	matter	matter	NOUN
ftr-432	1050	7	at	at	ADP
ftr-432	1050	8	length	length	NOUN
ftr-432	1050	9	here	here	ADV
ftr-432	1050	10	,	,	PUNCT
ftr-432	1050	11	for	for	ADP
ftr-432	1050	12	four	four	NUM
ftr-432	1050	13	points	point	NOUN
ftr-432	1050	14	should	should	AUX
ftr-432	1050	15	suffice	suffice	VERB
ftr-432	1050	16	:	:	PUNCT
ftr-432	1050	17	(	(	PUNCT
ftr-432	1050	18	1	1	X
ftr-432	1050	19	)	)	PUNCT
ftr-432	1050	20	the	the	DET
ftr-432	1050	21	taxpayer	taxpayer	NOUN
ftr-432	1050	22	has	have	VERB
ftr-432	1050	23	an	an	DET
ftr-432	1050	24	absolute	absolute	ADJ
ftr-432	1050	25	right	right	NOUN
ftr-432	1050	26	to	to	PART
ftr-432	1050	27	occupy	occupy	VERB
ftr-432	1050	28	and	and	CCONJ
ftr-432	1050	29	use	use	VERB
ftr-432	1050	30	the	the	DET
ftr-432	1050	31	entireties	entirety	NOUN
ftr-432	1050	32	property	property	NOUN
ftr-432	1050	33	.	.	PUNCT
ftr-432	1051	1	not	not	PART
ftr-432	1051	2	even	even	ADV
ftr-432	1051	3	the	the	DET
ftr-432	1051	4	other	other	ADJ
ftr-432	1051	5	spouse	spouse	NOUN
ftr-432	1051	6	can	can	AUX
ftr-432	1051	7	oust	oust	VERB
ftr-432	1051	8	him	he	PRON
ftr-432	1051	9	from	from	ADP
ftr-432	1051	10	possession	possession	NOUN
ftr-432	1051	11	.	.	PUNCT
ftr-432	1052	1	the	the	DET
ftr-432	1052	2	supreme	supreme	PROPN
ftr-432	1052	3	court	court	PROPN
ftr-432	1052	4	stated	state	VERB
ftr-432	1052	5	in	in	ADP
ftr-432	1052	6	a	a	DET
ftr-432	1052	7	landmark	landmark	NOUN
ftr-432	1052	8	gift	gift	NOUN
ftr-432	1052	9	tax	tax	NOUN
ftr-432	1052	10	case	case	NOUN
ftr-432	1052	11	:	:	PUNCT
ftr-432	1052	12	"	"	PUNCT
ftr-432	1052	13	we	we	PRON
ftr-432	1052	14	have	have	VERB
ftr-432	1052	15	little	little	ADJ
ftr-432	1052	16	difficulty	difficulty	NOUN
ftr-432	1052	17	accepting	accept	VERB
ftr-432	1052	18	the	the	DET
ftr-432	1052	19	theory	theory	NOUN
ftr-432	1052	20	that	that	SCONJ
ftr-432	1052	21	the	the	DET
ftr-432	1052	22	use	use	NOUN
ftr-432	1052	23	of	of	ADP
ftr-432	1052	24	valuable	valuable	ADJ
ftr-432	1052	25	property	property	NOUN
ftr-432	1052	26	...	...	PUNCT
ftr-432	1052	27	is	be	AUX
ftr-432	1052	28	itself	itself	PRON
ftr-432	1052	29	a	a	DET
ftr-432	1052	30	legally	legally	ADV
ftr-432	1052	31	protectible	protectible	ADJ
ftr-432	1052	32	property	property	NOUN
ftr-432	1052	33	interest	interest	NOUN
ftr-432	1052	34	.	.	PUNCT
ftr-432	1052	35	"	"	PUNCT
ftr-432	1053	1	25	25	NUM
ftr-432	1053	2	(	(	PUNCT
ftr-432	1053	3	2	2	NUM
ftr-432	1053	4	)	)	PUNCT
ftr-432	1053	5	the	the	DET
ftr-432	1053	6	taxpayer	taxpayer	NOUN
ftr-432	1053	7	can	can	AUX
ftr-432	1053	8	exclude	exclude	VERB
ftr-432	1053	9	all	all	DET
ftr-432	1053	10	the	the	DET
ftr-432	1053	11	world	world	NOUN
ftr-432	1053	12	save	save	VERB
ftr-432	1053	13	one	one	NUM
ftr-432	1053	14	(	(	PUNCT
ftr-432	1053	15	her	her	PRON
ftr-432	1053	16	spouse	spouse	NOUN
ftr-432	1053	17	)	)	PUNCT
ftr-432	1053	18	from	from	ADP
ftr-432	1053	19	the	the	DET
ftr-432	1053	20	entireties	entirety	NOUN
ftr-432	1053	21	property	property	NOUN
ftr-432	1053	22	.	.	PUNCT
ftr-432	1054	1	this	this	DET
ftr-432	1054	2	power	power	NOUN
ftr-432	1054	3	to	to	PART
ftr-432	1054	4	exclude	exclude	VERB
ftr-432	1054	5	has	have	AUX
ftr-432	1054	6	been	be	AUX
ftr-432	1054	7	recognized	recognize	VERB
ftr-432	1054	8	as	as	ADP
ftr-432	1054	9	an	an	DET
ftr-432	1054	10	attribute	attribute	NOUN
ftr-432	1054	11	of	of	ADP
ftr-432	1054	12	property	property	NOUN
ftr-432	1054	13	by	by	ADP
ftr-432	1054	14	tax	tax	NOUN
ftr-432	1054	15	cases	case	NOUN
ftr-432	1054	16	.	.	PUNCT
ftr-432	1055	1	2	2	NUM
ftr-432	1055	2	6	6	NUM
ftr-432	1055	3	moreover	moreover	ADV
ftr-432	1055	4	,	,	PUNCT
ftr-432	1055	5	in	in	ADP
ftr-432	1055	6	a	a	DET
ftr-432	1055	7	major	major	ADJ
ftr-432	1055	8	case	case	NOUN
ftr-432	1055	9	(	(	PUNCT
ftr-432	1055	10	decided	decide	VERB
ftr-432	1055	11	the	the	DET
ftr-432	1055	12	222	222	NUM
ftr-432	1055	13	.	.	PUNCT
ftr-432	1056	1	judge	judge	PROPN
ftr-432	1056	2	gilman	gilman	PROPN
ftr-432	1056	3	's	's	PART
ftr-432	1056	4	concurrence	concurrence	NOUN
ftr-432	1056	5	captured	capture	VERB
ftr-432	1056	6	the	the	DET
ftr-432	1056	7	distinction	distinction	NOUN
ftr-432	1056	8	:	:	PUNCT
ftr-432	1056	9	"	"	PUNCT
ftr-432	1056	10	[	[	X
ftr-432	1056	11	t]he	t]he	ADV
ftr-432	1056	12	craft	craft	NOUN
ftr-432	1056	13	i	i	PRON
ftr-432	1056	14	majority	majority	NOUN
ftr-432	1056	15	committed	commit	VERB
ftr-432	1056	16	a	a	DET
ftr-432	1056	17	subtle	subtle	ADJ
ftr-432	1056	18	but	but	CCONJ
ftr-432	1056	19	critical	critical	ADJ
ftr-432	1056	20	error	error	NOUN
ftr-432	1056	21	in	in	ADP
ftr-432	1056	22	accepting	accept	VERB
ftr-432	1056	23	at	at	ADP
ftr-432	1056	24	face	face	NOUN
ftr-432	1056	25	value	value	NOUN
ftr-432	1056	26	michigan	michigan	PROPN
ftr-432	1056	27	's	's	PART
ftr-432	1056	28	description	description	NOUN
ftr-432	1056	29	of	of	ADP
ftr-432	1056	30	the	the	DET
ftr-432	1056	31	property	property	NOUN
ftr-432	1056	32	interests	interest	NOUN
ftr-432	1056	33	held	hold	VERB
ftr-432	1056	34	by	by	ADP
ftr-432	1056	35	a	a	DET
ftr-432	1056	36	tenant	tenant	NOUN
ftr-432	1056	37	by	by	ADP
ftr-432	1056	38	the	the	DET
ftr-432	1056	39	entirety	entirety	NOUN
ftr-432	1056	40	,	,	PUNCT
ftr-432	1056	41	rather	rather	ADV
ftr-432	1056	42	than	than	ADP
ftr-432	1056	43	looking	look	VERB
ftr-432	1056	44	past	past	ADP
ftr-432	1056	45	that	that	DET
ftr-432	1056	46	description	description	NOUN
ftr-432	1056	47	to	to	ADP
ftr-432	1056	48	the	the	DET
ftr-432	1056	49	actual	actual	ADJ
ftr-432	1056	50	substance	substance	NOUN
ftr-432	1056	51	of	of	ADP
ftr-432	1056	52	those	those	DET
ftr-432	1056	53	interests	interest	NOUN
ftr-432	1056	54	under	under	ADP
ftr-432	1056	55	michigan	michigan	PROPN
ftr-432	1056	56	law	law	NOUN
ftr-432	1056	57	.	.	PUNCT
ftr-432	1056	58	"	"	PUNCT
ftr-432	1057	1	233	233	NUM
ftr-432	1057	2	f.3	f.3	PROPN
ftr-432	1057	3	d	d	NOUN
ftr-432	1057	4	at	at	ADP
ftr-432	1057	5	377	377	NUM
ftr-432	1057	6	(	(	PUNCT
ftr-432	1057	7	emphases	emphasis	NOUN
ftr-432	1057	8	in	in	ADP
ftr-432	1057	9	original	original	ADJ
ftr-432	1057	10	)	)	PUNCT
ftr-432	1057	11	.	.	PUNCT
ftr-432	1058	1	223	223	NUM
ftr-432	1058	2	.	.	PUNCT
ftr-432	1059	1	in	in	ADP
ftr-432	1059	2	fact	fact	NOUN
ftr-432	1059	3	,	,	PUNCT
ftr-432	1059	4	their	their	PRON
ftr-432	1059	5	descriptions	description	NOUN
ftr-432	1059	6	of	of	ADP
ftr-432	1059	7	the	the	DET
ftr-432	1059	8	powers	power	NOUN
ftr-432	1059	9	of	of	ADP
ftr-432	1059	10	entireties	entirety	NOUN
ftr-432	1059	11	spouses	spouse	NOUN
ftr-432	1059	12	may	may	AUX
ftr-432	1059	13	be	be	AUX
ftr-432	1059	14	underinclusive	underinclusive	ADJ
ftr-432	1059	15	.	.	PUNCT
ftr-432	1060	1	see	see	VERB
ftr-432	1060	2	johnson	johnson	PROPN
ftr-432	1060	3	,	,	PUNCT
ftr-432	1060	4	supra	supra	PROPN
ftr-432	1060	5	note	note	NOUN
ftr-432	1060	6	166	166	NUM
ftr-432	1060	7	,	,	PUNCT
ftr-432	1060	8	at	at	ADP
ftr-432	1060	9	860	860	NUM
ftr-432	1060	10	-	-	SYM
ftr-432	1060	11	61	61	NUM
ftr-432	1060	12	,	,	PUNCT
ftr-432	1060	13	for	for	ADP
ftr-432	1060	14	enumeration	enumeration	NOUN
ftr-432	1060	15	of	of	ADP
ftr-432	1060	16	such	such	ADJ
ftr-432	1060	17	powers	power	NOUN
ftr-432	1060	18	.	.	PUNCT
ftr-432	1061	1	224	224	NUM
ftr-432	1061	2	.	.	PUNCT
ftr-432	1062	1	craft	craft	NOUN
ftr-432	1062	2	,	,	PUNCT
ftr-432	1062	3	233	233	NUM
ftr-432	1062	4	f.3dat377	f.3dat377	X
ftr-432	1062	5	(	(	PUNCT
ftr-432	1062	6	gilman	gilman	PROPN
ftr-432	1062	7	,	,	PUNCT
ftr-432	1062	8	j.	j.	PROPN
ftr-432	1062	9	,	,	PUNCT
ftr-432	1062	10	concurring	concurring	NOUN
ftr-432	1062	11	)	)	PUNCT
ftr-432	1062	12	;	;	PUNCT
ftr-432	1062	13	see	see	VERB
ftr-432	1062	14	also	also	ADV
ftr-432	1062	15	crafti	crafti	ADJ
ftr-432	1062	16	,	,	PUNCT
ftr-432	1062	17	140	140	NUM
ftr-432	1062	18	f.3dat	f.3dat	NOUN
ftr-432	1062	19	645	645	NUM
ftr-432	1062	20	(	(	PUNCT
ftr-432	1062	21	ryan	ryan	PROPN
ftr-432	1062	22	,	,	PUNCT
ftr-432	1062	23	j.	j.	PROPN
ftr-432	1062	24	,	,	PUNCT
ftr-432	1062	25	concurring	concur	VERB
ftr-432	1062	26	)	)	PUNCT
ftr-432	1062	27	.	.	PUNCT
ftr-432	1063	1	don	don	PROPN
ftr-432	1063	2	craft	craft	PROPN
ftr-432	1063	3	's	's	PART
ftr-432	1063	4	contingent	contingent	ADJ
ftr-432	1063	5	interest	interest	NOUN
ftr-432	1063	6	also	also	ADV
ftr-432	1063	7	might	might	AUX
ftr-432	1063	8	have	have	AUX
ftr-432	1063	9	been	be	AUX
ftr-432	1063	10	activated	activate	VERB
ftr-432	1063	11	had	have	VERB
ftr-432	1063	12	either	either	CCONJ
ftr-432	1063	13	he	he	PRON
ftr-432	1063	14	or	or	CCONJ
ftr-432	1063	15	sandra	sandra	PROPN
ftr-432	1063	16	filed	file	VERB
ftr-432	1063	17	a	a	DET
ftr-432	1063	18	bankruptcy	bankruptcy	NOUN
ftr-432	1063	19	petition	petition	NOUN
ftr-432	1063	20	.	.	PUNCT
ftr-432	1064	1	see	see	VERB
ftr-432	1064	2	supra	supra	PROPN
ftr-432	1064	3	text	text	NOUN
ftr-432	1064	4	accompanying	accompanying	ADJ
ftr-432	1064	5	notes	note	NOUN
ftr-432	1064	6	155	155	NUM
ftr-432	1064	7	-	-	SYM
ftr-432	1064	8	57	57	NUM
ftr-432	1064	9	.	.	PUNCT
ftr-432	1064	10	225	225	NUM
ftr-432	1064	11	.	.	PUNCT
ftr-432	1065	1	dickman	dickman	PROPN
ftr-432	1065	2	v.	v.	PROPN
ftr-432	1065	3	commissioner	commissioner	PROPN
ftr-432	1065	4	,	,	PUNCT
ftr-432	1065	5	465	465	NUM
ftr-432	1065	6	u.s	u.s	PROPN
ftr-432	1065	7	.	.	PROPN
ftr-432	1065	8	330	330	NUM
ftr-432	1065	9	,	,	PUNCT
ftr-432	1065	10	336	336	NUM
ftr-432	1065	11	(	(	PUNCT
ftr-432	1065	12	1984	1984	NUM
ftr-432	1065	13	)	)	PUNCT
ftr-432	1065	14	.	.	PUNCT
ftr-432	1066	1	226	226	NUM
ftr-432	1066	2	.	.	PUNCT
ftr-432	1067	1	e.g.	e.g.	ADV
ftr-432	1067	2	,	,	PUNCT
ftr-432	1067	3	kimura	kimura	NOUN
ftr-432	1067	4	v.	v.	ADP
ftr-432	1067	5	battley	battley	PROPN
ftr-432	1067	6	,	,	PUNCT
ftr-432	1067	7	969	969	NUM
ftr-432	1067	8	f.2d	f.2d	X
ftr-432	1067	9	806	806	NUM
ftr-432	1067	10	,	,	PUNCT
ftr-432	1067	11	810	810	NUM
ftr-432	1067	12	(	(	PUNCT
ftr-432	1067	13	9th	9th	ADJ
ftr-432	1067	14	cir	cir	NOUN
ftr-432	1067	15	.	.	PROPN
ftr-432	1067	16	1992	1992	NUM
ftr-432	1067	17	)	)	PUNCT
ftr-432	1067	18	.	.	PUNCT
ftr-432	1068	1	20021	20021	NUM
ftr-432	1068	2	same	same	ADJ
ftr-432	1068	3	year	year	NOUN
ftr-432	1068	4	as	as	ADP
ftr-432	1068	5	drye	drye	NOUN
ftr-432	1068	6	)	)	PUNCT
ftr-432	1068	7	defining	define	VERB
ftr-432	1068	8	property	property	NOUN
ftr-432	1068	9	for	for	ADP
ftr-432	1068	10	constitutional	constitutional	ADJ
ftr-432	1068	11	purposes	purpose	NOUN
ftr-432	1068	12	,	,	PUNCT
ftr-432	1068	13	the	the	DET
ftr-432	1068	14	supreme	supreme	PROPN
ftr-432	1068	15	court	court	PROPN
ftr-432	1068	16	stated	state	VERB
ftr-432	1068	17	that	that	SCONJ
ftr-432	1068	18	the	the	DET
ftr-432	1068	19	right	right	NOUN
ftr-432	1068	20	to	to	PART
ftr-432	1068	21	exclude	exclude	VERB
ftr-432	1068	22	others	other	NOUN
ftr-432	1068	23	is	be	AUX
ftr-432	1068	24	"	"	PUNCT
ftr-432	1068	25	one	one	NUM
ftr-432	1068	26	of	of	ADP
ftr-432	1068	27	the	the	DET
ftr-432	1068	28	most	most	ADV
ftr-432	1068	29	essential	essential	ADJ
ftr-432	1068	30	sticks	stick	NOUN
ftr-432	1068	31	in	in	ADP
ftr-432	1068	32	the	the	DET
ftr-432	1068	33	bundle	bundle	NOUN
ftr-432	1068	34	of	of	ADP
ftr-432	1068	35	rights	right	NOUN
ftr-432	1068	36	that	that	PRON
ftr-432	1068	37	are	be	AUX
ftr-432	1068	38	commonly	commonly	ADV
ftr-432	1068	39	characterized	characterize	VERB
ftr-432	1068	40	as	as	ADP
ftr-432	1068	41	property	property	NOUN
ftr-432	1068	42	.	.	PUNCT
ftr-432	1069	1	227	227	NUM
ftr-432	1069	2	(	(	PUNCT
ftr-432	1069	3	3	3	NUM
ftr-432	1069	4	)	)	PUNCT
ftr-432	1069	5	the	the	DET
ftr-432	1069	6	taxpayer	taxpayer	NOUN
ftr-432	1069	7	's	's	PART
ftr-432	1069	8	contingent	contingent	ADJ
ftr-432	1069	9	rights	right	NOUN
ftr-432	1069	10	-	-	PUNCT
ftr-432	1069	11	the	the	DET
ftr-432	1069	12	right	right	NOUN
ftr-432	1069	13	to	to	ADP
ftr-432	1069	14	all	all	DET
ftr-432	1069	15	the	the	DET
ftr-432	1069	16	property	property	NOUN
ftr-432	1069	17	should	should	AUX
ftr-432	1069	18	the	the	DET
ftr-432	1069	19	other	other	ADJ
ftr-432	1069	20	spouse	spouse	NOUN
ftr-432	1069	21	die	die	VERB
ftr-432	1069	22	first	first	ADV
ftr-432	1069	23	,	,	PUNCT
ftr-432	1069	24	the	the	DET
ftr-432	1069	25	right	right	NOUN
ftr-432	1069	26	to	to	ADP
ftr-432	1069	27	half	half	DET
ftr-432	1069	28	the	the	DET
ftr-432	1069	29	property	property	NOUN
ftr-432	1069	30	in	in	ADP
ftr-432	1069	31	the	the	DET
ftr-432	1069	32	event	event	NOUN
ftr-432	1069	33	of	of	ADP
ftr-432	1069	34	divorce	divorce	NOUN
ftr-432	1069	35	,	,	PUNCT
ftr-432	1069	36	and	and	CCONJ
ftr-432	1069	37	perhaps	perhaps	ADV
ftr-432	1069	38	the	the	DET
ftr-432	1069	39	right	right	NOUN
ftr-432	1069	40	to	to	PART
ftr-432	1069	41	half	half	DET
ftr-432	1069	42	the	the	DET
ftr-432	1069	43	property	property	NOUN
ftr-432	1069	44	in	in	ADP
ftr-432	1069	45	the	the	DET
ftr-432	1069	46	event	event	NOUN
ftr-432	1069	47	of	of	ADP
ftr-432	1069	48	bankruptcy	bankruptcy	NOUN
ftr-432	1069	49	-	-	PUNCT
ftr-432	1069	50	are	be	AUX
ftr-432	1069	51	substantial	substantial	ADJ
ftr-432	1069	52	.	.	PUNCT
ftr-432	1070	1	even	even	ADV
ftr-432	1070	2	craft	craft	NOUN
ftr-432	1070	3	i	i	PRON
ftr-432	1070	4	acknowledged	acknowledge	VERB
ftr-432	1070	5	that	that	SCONJ
ftr-432	1070	6	"	"	PUNCT
ftr-432	1070	7	a	a	DET
ftr-432	1070	8	federal	federal	ADJ
ftr-432	1070	9	tax	tax	NOUN
ftr-432	1070	10	lien	lien	NOUN
ftr-432	1070	11	can	can	AUX
ftr-432	1070	12	attach	attach	VERB
ftr-432	1070	13	to	to	ADP
ftr-432	1070	14	a	a	DET
ftr-432	1070	15	future	future	ADJ
ftr-432	1070	16	or	or	CCONJ
ftr-432	1070	17	contingent	contingent	ADJ
ftr-432	1070	18	interest	interest	NOUN
ftr-432	1070	19	in	in	ADP
ftr-432	1070	20	property.5228	property.5228	PROPN
ftr-432	1070	21	(	(	PUNCT
ftr-432	1070	22	4	4	NUM
ftr-432	1070	23	)	)	PUNCT
ftr-432	1070	24	at	at	ADP
ftr-432	1070	25	the	the	DET
ftr-432	1070	26	end	end	NOUN
ftr-432	1070	27	of	of	ADP
ftr-432	1070	28	the	the	DET
ftr-432	1070	29	day	day	NOUN
ftr-432	1070	30	,	,	PUNCT
ftr-432	1070	31	after	after	ADP
ftr-432	1070	32	drinking	drink	VERB
ftr-432	1070	33	the	the	DET
ftr-432	1070	34	brew	brew	NOUN
ftr-432	1070	35	of	of	ADP
ftr-432	1070	36	legal	legal	ADJ
ftr-432	1070	37	doctrine	doctrine	NOUN
ftr-432	1070	38	and	and	CCONJ
ftr-432	1070	39	legal	legal	ADJ
ftr-432	1070	40	fictions	fiction	NOUN
ftr-432	1070	41	,	,	PUNCT
ftr-432	1070	42	a	a	DET
ftr-432	1070	43	sobering	sobering	ADJ
ftr-432	1070	44	draught	draught	NOUN
ftr-432	1070	45	of	of	ADP
ftr-432	1070	46	common	common	ADJ
ftr-432	1070	47	sense	sense	NOUN
ftr-432	1070	48	and	and	CCONJ
ftr-432	1070	49	common	common	ADJ
ftr-432	1070	50	practice	practice	NOUN
ftr-432	1070	51	is	be	AUX
ftr-432	1070	52	perhaps	perhaps	ADV
ftr-432	1070	53	beneficial	beneficial	ADJ
ftr-432	1070	54	.	.	PUNCT
ftr-432	1071	1	what	what	PRON
ftr-432	1071	2	sort	sort	NOUN
ftr-432	1071	3	of	of	ADP
ftr-432	1071	4	reaction	reaction	NOUN
ftr-432	1071	5	would	would	AUX
ftr-432	1071	6	one	one	NUM
ftr-432	1071	7	get	get	VERB
ftr-432	1071	8	if	if	SCONJ
ftr-432	1071	9	he	he	PRON
ftr-432	1071	10	told	tell	VERB
ftr-432	1071	11	an	an	DET
ftr-432	1071	12	entireties	entirety	NOUN
ftr-432	1071	13	husband	husband	NOUN
ftr-432	1071	14	or	or	CCONJ
ftr-432	1071	15	wife	wife	NOUN
ftr-432	1071	16	,	,	PUNCT
ftr-432	1071	17	"	"	PUNCT
ftr-432	1071	18	you	you	PRON
ftr-432	1071	19	know	know	VERB
ftr-432	1071	20	,	,	PUNCT
ftr-432	1071	21	that	that	PRON
ftr-432	1071	22	's	be	AUX
ftr-432	1071	23	not	not	PART
ftr-432	1071	24	your	your	PRON
ftr-432	1071	25	house	house	NOUN
ftr-432	1071	26	(	(	PUNCT
ftr-432	1071	27	or	or	CCONJ
ftr-432	1071	28	car	car	NOUN
ftr-432	1071	29	or	or	CCONJ
ftr-432	1071	30	bank	bank	NOUN
ftr-432	1071	31	account	account	NOUN
ftr-432	1071	32	or	or	CCONJ
ftr-432	1071	33	stock	stock	NOUN
ftr-432	1071	34	or	or	CCONJ
ftr-432	1071	35	vacation	vacation	NOUN
ftr-432	1071	36	home	home	NOUN
ftr-432	1071	37	)	)	PUNCT
ftr-432	1071	38	,	,	PUNCT
ftr-432	1071	39	and	and	CCONJ
ftr-432	1071	40	it	it	PRON
ftr-432	1071	41	's	be	AUX
ftr-432	1071	42	not	not	PART
ftr-432	1071	43	your	your	PRON
ftr-432	1071	44	spouse	spouse	NOUN
ftr-432	1071	45	's	's	PART
ftr-432	1071	46	.	.	PUNCT
ftr-432	1072	1	neither	neither	PRON
ftr-432	1072	2	of	of	ADP
ftr-432	1072	3	you	you	PRON
ftr-432	1072	4	have	have	VERB
ftr-432	1072	5	any	any	DET
ftr-432	1072	6	ownership	ownership	NOUN
ftr-432	1072	7	interest	interest	NOUN
ftr-432	1072	8	in	in	ADP
ftr-432	1072	9	it	it	PRON
ftr-432	1072	10	.	.	PUNCT
ftr-432	1072	11	"	"	PUNCT
ftr-432	1073	1	one	one	NUM
ftr-432	1073	2	who	who	PRON
ftr-432	1073	3	said	say	VERB
ftr-432	1073	4	that	that	PRON
ftr-432	1073	5	would	would	AUX
ftr-432	1073	6	be	be	AUX
ftr-432	1073	7	viewed	view	VERB
ftr-432	1073	8	as	as	ADP
ftr-432	1073	9	unstable	unstable	ADJ
ftr-432	1073	10	or	or	CCONJ
ftr-432	1073	11	detached	detach	VERB
ftr-432	1073	12	from	from	ADP
ftr-432	1073	13	reality	reality	NOUN
ftr-432	1073	14	.	.	PUNCT
ftr-432	1074	1	people	people	NOUN
ftr-432	1074	2	think	think	VERB
ftr-432	1074	3	of	of	ADP
ftr-432	1074	4	entireties	entirety	NOUN
ftr-432	1074	5	property	property	NOUN
ftr-432	1074	6	as	as	ADP
ftr-432	1074	7	theirs	theirs	PROPN
ftr-432	1074	8	;	;	PUNCT
ftr-432	1074	9	they	they	PRON
ftr-432	1074	10	use	use	VERB
ftr-432	1074	11	it	it	PRON
ftr-432	1074	12	as	as	ADP
ftr-432	1074	13	such	such	ADJ
ftr-432	1074	14	;	;	PUNCT
ftr-432	1074	15	and	and	CCONJ
ftr-432	1074	16	they	they	PRON
ftr-432	1074	17	respond	respond	VERB
ftr-432	1074	18	with	with	ADP
ftr-432	1074	19	law	law	NOUN
ftr-432	1074	20	suits	suit	NOUN
ftr-432	1074	21	or	or	CCONJ
ftr-432	1074	22	worse	bad	ADJ
ftr-432	1074	23	if	if	SCONJ
ftr-432	1074	24	they	they	PRON
ftr-432	1074	25	think	think	VERB
ftr-432	1074	26	people	people	NOUN
ftr-432	1074	27	are	be	AUX
ftr-432	1074	28	trying	try	VERB
ftr-432	1074	29	to	to	PART
ftr-432	1074	30	deprive	deprive	VERB
ftr-432	1074	31	them	they	PRON
ftr-432	1074	32	of	of	ADP
ftr-432	1074	33	it.29	it.29	NOUN
ftr-432	1074	34	the	the	DET
ftr-432	1074	35	vision	vision	NOUN
ftr-432	1074	36	of	of	ADP
ftr-432	1074	37	tax	tax	NOUN
ftr-432	1074	38	lien	lien	NOUN
ftr-432	1074	39	law	law	NOUN
ftr-432	1074	40	put	put	VERB
ftr-432	1074	41	forth	forth	ADP
ftr-432	1074	42	in	in	ADP
ftr-432	1074	43	drye	drye	PROPN
ftr-432	1074	44	accords	accord	NOUN
ftr-432	1074	45	with	with	ADP
ftr-432	1074	46	practical	practical	ADJ
ftr-432	1074	47	reason	reason	NOUN
ftr-432	1074	48	.	.	PUNCT
ftr-432	1075	1	that	that	PRON
ftr-432	1075	2	put	put	VERB
ftr-432	1075	3	forth	forth	ADP
ftr-432	1075	4	in	in	ADP
ftr-432	1075	5	craft	craft	NOUN
ftr-432	1075	6	i	i	PRON
ftr-432	1075	7	does	do	VERB
ftr-432	1075	8	not	not	PART
ftr-432	1075	9	.	.	PUNCT
ftr-432	1076	1	vi	vi	X
ftr-432	1076	2	.	.	PUNCT
ftr-432	1077	1	the	the	DET
ftr-432	1077	2	ugly	ugly	ADJ
ftr-432	1077	3	cases	case	NOUN
ftr-432	1077	4	in	in	ADP
ftr-432	1077	5	this	this	DET
ftr-432	1077	6	class	class	NOUN
ftr-432	1077	7	are	be	AUX
ftr-432	1077	8	of	of	ADP
ftr-432	1077	9	two	two	NUM
ftr-432	1077	10	types	type	NOUN
ftr-432	1077	11	.	.	PUNCT
ftr-432	1078	1	first	first	ADV
ftr-432	1078	2	,	,	PUNCT
ftr-432	1078	3	some	some	DET
ftr-432	1078	4	decisions	decision	NOUN
ftr-432	1078	5	leave	leave	VERB
ftr-432	1078	6	the	the	DET
ftr-432	1078	7	reader	reader	NOUN
ftr-432	1078	8	with	with	ADP
ftr-432	1078	9	the	the	DET
ftr-432	1078	10	impression	impression	NOUN
ftr-432	1078	11	that	that	SCONJ
ftr-432	1078	12	the	the	DET
ftr-432	1078	13	court	court	NOUN
ftr-432	1078	14	may	may	AUX
ftr-432	1078	15	have	have	AUX
ftr-432	1078	16	understood	understand	VERB
ftr-432	1078	17	drye	drye	PROPN
ftr-432	1078	18	but	but	CCONJ
ftr-432	1078	19	was	be	AUX
ftr-432	1078	20	less	less	ADJ
ftr-432	1078	21	than	than	ADP
ftr-432	1078	22	desirably	desirably	ADV
ftr-432	1078	23	exacting	exact	VERB
ftr-432	1078	24	in	in	ADP
ftr-432	1078	25	the	the	DET
ftr-432	1078	26	terms	term	NOUN
ftr-432	1078	27	used	use	VERB
ftr-432	1078	28	to	to	PART
ftr-432	1078	29	describe	describe	VERB
ftr-432	1078	30	it	it	PRON
ftr-432	1078	31	.	.	PUNCT
ftr-432	1079	1	second	second	ADJ
ftr-432	1079	2	,	,	PUNCT
ftr-432	1079	3	more	more	ADV
ftr-432	1079	4	seriously	seriously	ADV
ftr-432	1079	5	,	,	PUNCT
ftr-432	1079	6	other	other	ADJ
ftr-432	1079	7	decisions	decision	NOUN
ftr-432	1079	8	,	,	PUNCT
ftr-432	1079	9	while	while	SCONJ
ftr-432	1079	10	they	they	PRON
ftr-432	1079	11	ultimately	ultimately	ADV
ftr-432	1079	12	hold	hold	VERB
ftr-432	1079	13	for	for	ADP
ftr-432	1079	14	the	the	DET
ftr-432	1079	15	right	right	ADJ
ftr-432	1079	16	party	party	NOUN
ftr-432	1079	17	(	(	PUNCT
ftr-432	1079	18	distinguishing	distinguish	VERB
ftr-432	1079	19	them	they	PRON
ftr-432	1079	20	from	from	ADP
ftr-432	1079	21	a	a	DET
ftr-432	1079	22	"	"	PUNCT
ftr-432	1079	23	bad	bad	ADJ
ftr-432	1079	24	"	"	PUNCT
ftr-432	1079	25	case	case	NOUN
ftr-432	1079	26	)	)	PUNCT
ftr-432	1079	27	,	,	PUNCT
ftr-432	1079	28	apply	apply	VERB
ftr-432	1079	29	the	the	DET
ftr-432	1079	30	wrong	wrong	ADJ
ftr-432	1079	31	analysis	analysis	NOUN
ftr-432	1079	32	,	,	PUNCT
ftr-432	1079	33	not	not	PART
ftr-432	1079	34	just	just	ADV
ftr-432	1079	35	the	the	DET
ftr-432	1079	36	wrong	wrong	ADJ
ftr-432	1079	37	words	word	NOUN
ftr-432	1079	38	,	,	PUNCT
ftr-432	1079	39	suggesting	suggest	VERB
ftr-432	1079	40	that	that	SCONJ
ftr-432	1079	41	the	the	DET
ftr-432	1079	42	meaning	meaning	NOUN
ftr-432	1079	43	of	of	ADP
ftr-432	1079	44	drye	drye	PROPN
ftr-432	1079	45	was	be	AUX
ftr-432	1079	46	not	not	PART
ftr-432	1079	47	understood	understand	VERB
ftr-432	1079	48	by	by	ADP
ftr-432	1079	49	the	the	DET
ftr-432	1079	50	court	court	NOUN
ftr-432	1079	51	authoring	author	VERB
ftr-432	1079	52	the	the	DET
ftr-432	1079	53	decision	decision	NOUN
ftr-432	1079	54	.	.	PUNCT
ftr-432	1080	1	a.	a.	NOUN
ftr-432	1080	2	verbally	verbally	ADV
ftr-432	1080	3	imprecise	imprecise	VERB
ftr-432	1080	4	cases	case	NOUN
ftr-432	1080	5	decisions	decision	NOUN
ftr-432	1080	6	of	of	ADP
ftr-432	1080	7	this	this	DET
ftr-432	1080	8	type	type	NOUN
ftr-432	1080	9	are	be	AUX
ftr-432	1080	10	less	less	ADV
ftr-432	1080	11	problematic	problematic	ADJ
ftr-432	1080	12	than	than	ADP
ftr-432	1080	13	those	those	PRON
ftr-432	1080	14	of	of	ADP
ftr-432	1080	15	the	the	DET
ftr-432	1080	16	second	second	ADJ
ftr-432	1080	17	type	type	NOUN
ftr-432	1080	18	,	,	PUNCT
ftr-432	1080	19	of	of	ADP
ftr-432	1080	20	course	course	NOUN
ftr-432	1080	21	.	.	PUNCT
ftr-432	1081	1	indeed	indeed	ADV
ftr-432	1081	2	,	,	PUNCT
ftr-432	1081	3	one	one	NOUN
ftr-432	1081	4	accustomed	accustomed	ADJ
ftr-432	1081	5	to	to	ADP
ftr-432	1081	6	the	the	DET
ftr-432	1081	7	pitfalls	pitfall	NOUN
ftr-432	1081	8	of	of	ADP
ftr-432	1081	9	written	write	VERB
ftr-432	1081	10	expression	expression	NOUN
ftr-432	1081	11	and	and	CCONJ
ftr-432	1081	12	sympathetic	sympathetic	ADJ
ftr-432	1081	13	to	to	ADP
ftr-432	1081	14	the	the	DET
ftr-432	1081	15	press	press	NOUN
ftr-432	1081	16	of	of	ADP
ftr-432	1081	17	business	business	NOUN
ftr-432	1081	18	under	under	ADP
ftr-432	1081	19	which	which	PRON
ftr-432	1081	20	our	our	PRON
ftr-432	1081	21	courts	court	NOUN
ftr-432	1081	22	labor	labor	NOUN
ftr-432	1081	23	is	be	AUX
ftr-432	1081	24	at	at	ADP
ftr-432	1081	25	first	first	ADJ
ftr-432	1081	26	inclinedto	inclinedto	ADJ
ftr-432	1081	27	let	let	VERB
ftr-432	1081	28	decisions	decision	NOUN
ftr-432	1081	29	of	of	ADP
ftr-432	1081	30	this	this	DET
ftr-432	1081	31	type	type	NOUN
ftr-432	1081	32	pass	pass	NOUN
ftr-432	1081	33	without	without	ADP
ftr-432	1081	34	critical	critical	ADJ
ftr-432	1081	35	remark	remark	NOUN
ftr-432	1081	36	.	.	PUNCT
ftr-432	1082	1	unfortunately	unfortunately	ADV
ftr-432	1082	2	,	,	PUNCT
ftr-432	1082	3	227	227	NUM
ftr-432	1082	4	.	.	PUNCT
ftr-432	1082	5	college	college	NOUN
ftr-432	1082	6	savings	savings	PROPN
ftr-432	1082	7	bank	bank	PROPN
ftr-432	1082	8	v.	v.	ADP
ftr-432	1082	9	florida	florida	PROPN
ftr-432	1082	10	prepaid	prepay	VERB
ftr-432	1082	11	postsecondary	postsecondary	ADJ
ftr-432	1082	12	educ	educ	NOUN
ftr-432	1082	13	.	.	PUNCT
ftr-432	1083	1	expense	expense	PROPN
ftr-432	1083	2	bd	bd	PROPN
ftr-432	1083	3	.	.	PROPN
ftr-432	1083	4	,	,	PUNCT
ftr-432	1083	5	527	527	NUM
ftr-432	1083	6	u.s	u.s	PROPN
ftr-432	1083	7	.	.	PROPN
ftr-432	1083	8	666	666	NUM
ftr-432	1083	9	,	,	PUNCT
ftr-432	1083	10	673	673	NUM
ftr-432	1083	11	(	(	PUNCT
ftr-432	1083	12	1999	1999	NUM
ftr-432	1083	13	)	)	PUNCT
ftr-432	1083	14	.	.	PUNCT
ftr-432	1084	1	thus	thus	ADV
ftr-432	1084	2	,	,	PUNCT
ftr-432	1084	3	a	a	DET
ftr-432	1084	4	leading	lead	VERB
ftr-432	1084	5	commentator	commentator	NOUN
ftr-432	1084	6	has	have	AUX
ftr-432	1084	7	said	say	VERB
ftr-432	1084	8	:	:	PUNCT
ftr-432	1084	9	"	"	PUNCT
ftr-432	1084	10	the	the	DET
ftr-432	1084	11	hallmark	hallmark	NOUN
ftr-432	1084	12	of	of	ADP
ftr-432	1084	13	a	a	DET
ftr-432	1084	14	protected	protect	VERB
ftr-432	1084	15	property	property	NOUN
ftr-432	1084	16	interest	interest	NOUN
ftr-432	1084	17	is	be	AUX
ftr-432	1084	18	the	the	DET
ftr-432	1084	19	right	right	NOUN
ftr-432	1084	20	to	to	PART
ftr-432	1084	21	exclude	exclude	VERB
ftr-432	1084	22	others	other	NOUN
ftr-432	1084	23	.	.	PUNCT
ftr-432	1084	24	"	"	PUNCT
ftr-432	1085	1	merrill	merrill	NOUN
ftr-432	1085	2	,	,	PUNCT
ftr-432	1085	3	supra	supra	PROPN
ftr-432	1085	4	note	note	PROPN
ftr-432	1085	5	45	45	NUM
ftr-432	1085	6	,	,	PUNCT
ftr-432	1085	7	at	at	ADP
ftr-432	1085	8	910	910	NUM
ftr-432	1085	9	.	.	PUNCT
ftr-432	1086	1	228	228	NUM
ftr-432	1086	2	.	.	PUNCT
ftr-432	1087	1	140	140	NUM
ftr-432	1087	2	f.3d	f.3d	NUM
ftr-432	1087	3	at	at	ADP
ftr-432	1087	4	644	644	NUM
ftr-432	1087	5	.	.	PUNCT
ftr-432	1088	1	229	229	NUM
ftr-432	1088	2	.	.	PUNCT
ftr-432	1089	1	see	see	VERB
ftr-432	1089	2	,	,	PUNCT
ftr-432	1089	3	e.g.	e.g.	ADV
ftr-432	1089	4	,	,	PUNCT
ftr-432	1089	5	myers	myers	PROPN
ftr-432	1089	6	v.	v.	PROPN
ftr-432	1089	7	united	united	PROPN
ftr-432	1089	8	states	states	PROPN
ftr-432	1089	9	,	,	PUNCT
ftr-432	1089	10	145	145	NUM
ftr-432	1089	11	f.3d	f.3d	NUM
ftr-432	1089	12	1332	1332	NUM
ftr-432	1089	13	(	(	PUNCT
ftr-432	1089	14	table	table	NOUN
ftr-432	1089	15	disposition	disposition	NOUN
ftr-432	1089	16	)	)	PUNCT
ftr-432	1089	17	,	,	PUNCT
ftr-432	1089	18	1998	1998	NUM
ftr-432	1089	19	wl	wl	NOUN
ftr-432	1089	20	246370	246370	NUM
ftr-432	1089	21	,	,	PUNCT
ftr-432	1089	22	at	at	ADP
ftr-432	1089	23	*	*	NUM
ftr-432	1089	24	4	4	NUM
ftr-432	1089	25	(	(	PUNCT
ftr-432	1089	26	6th	6th	ADJ
ftr-432	1089	27	cir	cir	NOUN
ftr-432	1089	28	.	.	PUNCT
ftr-432	1089	29	1998	1998	NUM
ftr-432	1089	30	)	)	PUNCT
ftr-432	1089	31	(	(	PUNCT
ftr-432	1089	32	non	non	ADJ
ftr-432	1089	33	-	-	ADJ
ftr-432	1089	34	tax	tax	ADJ
ftr-432	1089	35	case	case	NOUN
ftr-432	1089	36	in	in	ADP
ftr-432	1089	37	which	which	PRON
ftr-432	1089	38	aggrieved	aggrieve	VERB
ftr-432	1089	39	entireties	entirety	NOUN
ftr-432	1089	40	spouse	spouse	NOUN
ftr-432	1089	41	argues	argue	VERB
ftr-432	1089	42	that	that	SCONJ
ftr-432	1089	43	she	she	PRON
ftr-432	1089	44	has	have	VERB
ftr-432	1089	45	"	"	PUNCT
ftr-432	1089	46	significant	significant	ADJ
ftr-432	1089	47	property	property	NOUN
ftr-432	1089	48	rights	right	NOUN
ftr-432	1089	49	in	in	ADP
ftr-432	1089	50	the	the	DET
ftr-432	1089	51	residential	residential	ADJ
ftr-432	1089	52	estate	estate	NOUN
ftr-432	1089	53	,	,	PUNCT
ftr-432	1089	54	including	include	VERB
ftr-432	1089	55	her	her	PRON
ftr-432	1089	56	interest	interest	NOUN
ftr-432	1089	57	as	as	ADP
ftr-432	1089	58	a	a	DET
ftr-432	1089	59	tenant	tenant	NOUN
ftr-432	1089	60	by	by	ADP
ftr-432	1089	61	the	the	DET
ftr-432	1089	62	entirety	entirety	NOUN
ftr-432	1089	63	"	"	PUNCT
ftr-432	1089	64	)	)	PUNCT
ftr-432	1089	65	.	.	PUNCT
ftr-432	1090	1	florida	florida	PROPN
ftr-432	1090	2	tax	tax	PROPN
ftr-432	1090	3	review	review	PROPN
ftr-432	1090	4	,	,	PUNCT
ftr-432	1090	5	[	[	X
ftr-432	1090	6	vol	vol	NOUN
ftr-432	1090	7	5:6	5:6	NUM
ftr-432	1090	8	the	the	DET
ftr-432	1090	9	good	good	NOUN
ftr-432	1090	10	,	,	PUNCT
ftr-432	1090	11	the	the	DET
ftr-432	1090	12	bad	bad	ADJ
ftr-432	1090	13	,	,	PUNCT
ftr-432	1090	14	and	and	CCONJ
ftr-432	1090	15	the	the	DET
ftr-432	1090	16	ugly	ugly	ADJ
ftr-432	1090	17	that	that	DET
ftr-432	1090	18	indulgence	indulgence	NOUN
ftr-432	1090	19	would	would	AUX
ftr-432	1090	20	be	be	AUX
ftr-432	1090	21	misplaced	misplace	VERB
ftr-432	1090	22	.	.	PUNCT
ftr-432	1091	1	we	we	PRON
ftr-432	1091	2	have	have	AUX
ftr-432	1091	3	seen	see	VERB
ftr-432	1091	4	the	the	DET
ftr-432	1091	5	confusion	confusion	NOUN
ftr-432	1091	6	and	and	CCONJ
ftr-432	1091	7	error	error	NOUN
ftr-432	1091	8	created	create	VERB
ftr-432	1091	9	by	by	ADP
ftr-432	1091	10	loose	loose	ADJ
ftr-432	1091	11	language	language	NOUN
ftr-432	1091	12	in	in	ADP
ftr-432	1091	13	some	some	DET
ftr-432	1091	14	pre	pre	ADJ
ftr-432	1091	15	-	-	ADJ
ftr-432	1091	16	drye	drye	ADJ
ftr-432	1091	17	decisions	decision	NOUN
ftr-432	1091	18	.	.	PUNCT
ftr-432	1091	19	"	"	PUNCT
ftr-432	1092	1	today	today	NOUN
ftr-432	1092	2	's	's	PART
ftr-432	1092	3	verbal	verbal	ADJ
ftr-432	1092	4	lapse	lapse	NOUN
ftr-432	1092	5	can	can	AUX
ftr-432	1092	6	metastasize	metastasize	VERB
ftr-432	1092	7	into	into	ADP
ftr-432	1092	8	tomorrow	tomorrow	NOUN
ftr-432	1092	9	's	's	PART
ftr-432	1092	10	erroneous	erroneous	ADJ
ftr-432	1092	11	holding	holding	NOUN
ftr-432	1092	12	.	.	PUNCT
ftr-432	1093	1	for	for	ADP
ftr-432	1093	2	this	this	DET
ftr-432	1093	3	reason	reason	NOUN
ftr-432	1093	4	,	,	PUNCT
ftr-432	1093	5	turning	turn	VERB
ftr-432	1093	6	the	the	DET
ftr-432	1093	7	spotlight	spotlight	NOUN
ftr-432	1093	8	on	on	ADP
ftr-432	1093	9	unfortunate	unfortunate	ADJ
ftr-432	1093	10	formulations	formulation	NOUN
ftr-432	1093	11	in	in	ADP
ftr-432	1093	12	early	early	ADJ
ftr-432	1093	13	post	post	ADJ
ftr-432	1093	14	-	-	ADJ
ftr-432	1093	15	drye	drye	ADJ
ftr-432	1093	16	cases	case	NOUN
ftr-432	1093	17	is	be	AUX
ftr-432	1093	18	an	an	DET
ftr-432	1093	19	act	act	NOUN
ftr-432	1093	20	neither	neither	PRON
ftr-432	1093	21	of	of	ADP
ftr-432	1093	22	mean	mean	ADJ
ftr-432	1093	23	-	-	PUNCT
ftr-432	1093	24	spiritedness	spiritedness	NOUN
ftr-432	1093	25	nor	nor	CCONJ
ftr-432	1093	26	idle	idle	ADJ
ftr-432	1093	27	pedantry	pedantry	NOUN
ftr-432	1093	28	.	.	PUNCT
ftr-432	1094	1	as	as	ADP
ftr-432	1094	2	a	a	DET
ftr-432	1094	3	first	first	ADJ
ftr-432	1094	4	example	example	NOUN
ftr-432	1094	5	,	,	PUNCT
ftr-432	1094	6	consider	consider	VERB
ftr-432	1094	7	knight	knight	NOUN
ftr-432	1094	8	v.	v.	ADP
ftr-432	1094	9	commissioner	commissioner	NOUN
ftr-432	1094	10	,	,	PUNCT
ftr-432	1094	11	1	1	NUM
ftr-432	1094	12	an	an	DET
ftr-432	1094	13	en	en	X
ftr-432	1094	14	banc	banc	PROPN
ftr-432	1094	15	decision	decision	NOUN
ftr-432	1094	16	of	of	ADP
ftr-432	1094	17	the	the	DET
ftr-432	1094	18	tax	tax	NOUN
ftr-432	1094	19	court	court	NOUN
ftr-432	1094	20	.	.	PUNCT
ftr-432	1095	1	cases	case	NOUN
ftr-432	1095	2	in	in	ADP
ftr-432	1095	3	that	that	DET
ftr-432	1095	4	court	court	NOUN
ftr-432	1095	5	typically	typically	ADV
ftr-432	1095	6	involve	involve	VERB
ftr-432	1095	7	pre	pre	ADJ
ftr-432	1095	8	-	-	NOUN
ftr-432	1095	9	assessment	assessment	ADJ
ftr-432	1095	10	determination	determination	NOUN
ftr-432	1095	11	of	of	ADP
ftr-432	1095	12	correct	correct	ADJ
ftr-432	1095	13	liability	liability	NOUN
ftr-432	1095	14	,	,	PUNCT
ftr-432	1095	15	not	not	PART
ftr-432	1095	16	post	post	ADJ
ftr-432	1095	17	-	-	ADJ
ftr-432	1095	18	assessment	assessment	ADJ
ftr-432	1095	19	application	application	NOUN
ftr-432	1095	20	of	of	ADP
ftr-432	1095	21	the	the	DET
ftr-432	1095	22	federal	federal	ADJ
ftr-432	1095	23	tax	tax	NOUN
ftr-432	1095	24	lien,232	lien,232	ADP
ftr-432	1095	25	so	so	ADV
ftr-432	1095	26	drye	drye	NOUN
ftr-432	1095	27	-	-	PUNCT
ftr-432	1095	28	related	relate	VERB
ftr-432	1095	29	matters	matter	NOUN
ftr-432	1095	30	would	would	AUX
ftr-432	1095	31	be	be	AUX
ftr-432	1095	32	expected	expect	VERB
ftr-432	1095	33	to	to	PART
ftr-432	1095	34	arise	arise	VERB
ftr-432	1095	35	there	there	ADV
ftr-432	1095	36	only	only	ADV
ftr-432	1095	37	indirectly	indirectly	ADV
ftr-432	1095	38	.	.	PUNCT
ftr-432	1096	1	thus	thus	ADV
ftr-432	1096	2	it	it	PRON
ftr-432	1096	3	was	be	AUX
ftr-432	1096	4	in	in	ADP
ftr-432	1096	5	knight	knight	NOUN
ftr-432	1096	6	.	.	PUNCT
ftr-432	1097	1	knight	knight	PROPN
ftr-432	1097	2	was	be	AUX
ftr-432	1097	3	another	another	PRON
ftr-432	1097	4	of	of	ADP
ftr-432	1097	5	the	the	DET
ftr-432	1097	6	spate	spate	NOUN
ftr-432	1097	7	of	of	ADP
ftr-432	1097	8	cases	case	NOUN
ftr-432	1097	9	in	in	ADP
ftr-432	1097	10	which	which	PRON
ftr-432	1097	11	taxpayers	taxpayer	NOUN
ftr-432	1097	12	attempted	attempt	VERB
ftr-432	1097	13	to	to	PART
ftr-432	1097	14	minimize	minimize	VERB
ftr-432	1097	15	transfer	transfer	NOUN
ftr-432	1097	16	tax	tax	NOUN
ftr-432	1097	17	liability	liability	NOUN
ftr-432	1097	18	by	by	ADP
ftr-432	1097	19	creating	create	VERB
ftr-432	1097	20	family	family	NOUN
ftr-432	1097	21	trusts	trust	NOUN
ftr-432	1097	22	and	and	CCONJ
ftr-432	1097	23	limited	limited	ADJ
ftr-432	1097	24	partnerships	partnership	NOUN
ftr-432	1097	25	.	.	PUNCT
ftr-432	1098	1	among	among	ADP
ftr-432	1098	2	other	other	ADJ
ftr-432	1098	3	contentions	contention	NOUN
ftr-432	1098	4	,	,	PUNCT
ftr-432	1098	5	the	the	DET
ftr-432	1098	6	irs	irs	PROPN
ftr-432	1098	7	argued	argue	VERB
ftr-432	1098	8	that	that	SCONJ
ftr-432	1098	9	the	the	DET
ftr-432	1098	10	family	family	NOUN
ftr-432	1098	11	limited	limited	ADJ
ftr-432	1098	12	partnership	partnership	NOUN
ftr-432	1098	13	lacked	lack	VERB
ftr-432	1098	14	economic	economic	ADJ
ftr-432	1098	15	substance	substance	NOUN
ftr-432	1098	16	,	,	PUNCT
ftr-432	1098	17	so	so	ADV
ftr-432	1098	18	should	should	AUX
ftr-432	1098	19	be	be	AUX
ftr-432	1098	20	disregarded	disregard	VERB
ftr-432	1098	21	for	for	ADP
ftr-432	1098	22	gift	gift	NOUN
ftr-432	1098	23	tax	tax	NOUN
ftr-432	1098	24	purposes	purpose	NOUN
ftr-432	1098	25	.	.	PUNCT
ftr-432	1099	1	the	the	DET
ftr-432	1099	2	majority	majority	NOUN
ftr-432	1099	3	opinion	opinion	NOUN
ftr-432	1099	4	began	begin	VERB
ftr-432	1099	5	its	its	PRON
ftr-432	1099	6	analysis	analysis	NOUN
ftr-432	1099	7	of	of	ADP
ftr-432	1099	8	this	this	DET
ftr-432	1099	9	issue	issue	NOUN
ftr-432	1099	10	by	by	ADP
ftr-432	1099	11	stating	state	VERB
ftr-432	1099	12	:	:	PUNCT
ftr-432	1099	13	"	"	PUNCT
ftr-432	1099	14	state	state	NOUN
ftr-432	1099	15	law	law	NOUN
ftr-432	1099	16	determines	determine	VERB
ftr-432	1099	17	the	the	DET
ftr-432	1099	18	nature	nature	NOUN
ftr-432	1099	19	of	of	ADP
ftr-432	1099	20	property	property	NOUN
ftr-432	1099	21	rights	right	NOUN
ftr-432	1099	22	,	,	PUNCT
ftr-432	1099	23	and	and	CCONJ
ftr-432	1099	24	federal	federal	ADJ
ftr-432	1099	25	law	law	NOUN
ftr-432	1099	26	determines	determine	VERB
ftr-432	1099	27	the	the	DET
ftr-432	1099	28	appropriate	appropriate	ADJ
ftr-432	1099	29	tax	tax	NOUN
ftr-432	1099	30	treatment	treatment	NOUN
ftr-432	1099	31	of	of	ADP
ftr-432	1099	32	those	those	DET
ftr-432	1099	33	rights	right	NOUN
ftr-432	1099	34	.	.	PUNCT
ftr-432	1100	1	"	"	PUNCT
ftr-432	1100	2	'	'	PUNCT
ftr-432	1100	3	3	3	NUM
ftr-432	1100	4	the	the	DET
ftr-432	1100	5	majority	majority	NOUN
ftr-432	1100	6	cited	cite	VERB
ftr-432	1100	7	three	three	NUM
ftr-432	1100	8	pre	pre	ADJ
ftr-432	1100	9	-	-	ADJ
ftr-432	1100	10	drye	drye	ADJ
ftr-432	1100	11	cases	case	NOUN
ftr-432	1100	12	for	for	ADP
ftr-432	1100	13	this	this	DET
ftr-432	1100	14	proposition	proposition	NOUN
ftr-432	1100	15	:	:	PUNCT
ftr-432	1100	16	national	national	PROPN
ftr-432	1100	17	bank	bank	PROPN
ftr-432	1100	18	of	of	ADP
ftr-432	1100	19	commerce	commerce	PROPN
ftr-432	1100	20	,	,	PUNCT
ftr-432	1100	21	rodgers	rodger	NOUN
ftr-432	1100	22	,	,	PUNCT
ftr-432	1100	23	and	and	CCONJ
ftr-432	1100	24	aquilino.2	aquilino.2	DET
ftr-432	1100	25	34	34	NUM
ftr-432	1100	26	language	language	NOUN
ftr-432	1100	27	in	in	ADP
ftr-432	1100	28	support	support	NOUN
ftr-432	1100	29	of	of	ADP
ftr-432	1100	30	this	this	DET
ftr-432	1100	31	formulation	formulation	NOUN
ftr-432	1100	32	can	can	AUX
ftr-432	1100	33	be	be	AUX
ftr-432	1100	34	found	find	VERB
ftr-432	1100	35	in	in	ADP
ftr-432	1100	36	those	those	DET
ftr-432	1100	37	cases	case	NOUN
ftr-432	1100	38	,	,	PUNCT
ftr-432	1100	39	but	but	CCONJ
ftr-432	1100	40	the	the	DET
ftr-432	1100	41	formulation	formulation	NOUN
ftr-432	1100	42	remains	remain	VERB
ftr-432	1100	43	ambiguous	ambiguous	ADJ
ftr-432	1100	44	.	.	PUNCT
ftr-432	1101	1	readers	reader	NOUN
ftr-432	1101	2	of	of	ADP
ftr-432	1101	3	knight	knight	NOUN
ftr-432	1101	4	,	,	PUNCT
ftr-432	1101	5	including	include	VERB
ftr-432	1101	6	future	future	ADJ
ftr-432	1101	7	attorneys	attorney	NOUN
ftr-432	1101	8	and	and	CCONJ
ftr-432	1101	9	judges	judge	NOUN
ftr-432	1101	10	,	,	PUNCT
ftr-432	1101	11	might	might	AUX
ftr-432	1101	12	read	read	VERB
ftr-432	1101	13	"	"	PUNCT
ftr-432	1101	14	the	the	DET
ftr-432	1101	15	nature	nature	NOUN
ftr-432	1101	16	of	of	ADP
ftr-432	1101	17	property	property	NOUN
ftr-432	1101	18	rights	right	NOUN
ftr-432	1101	19	"	"	PUNCT
ftr-432	1101	20	to	to	PART
ftr-432	1101	21	include	include	VERB
ftr-432	1101	22	the	the	DET
ftr-432	1101	23	definitional	definitional	ADJ
ftr-432	1101	24	question	question	NOUN
ftr-432	1101	25	of	of	ADP
ftr-432	1101	26	whether	whether	SCONJ
ftr-432	1101	27	the	the	DET
ftr-432	1101	28	interest	interest	NOUN
ftr-432	1101	29	at	at	ADP
ftr-432	1101	30	issue	issue	NOUN
ftr-432	1101	31	rises	rise	VERB
ftr-432	1101	32	to	to	ADP
ftr-432	1101	33	the	the	DET
ftr-432	1101	34	level	level	NOUN
ftr-432	1101	35	of	of	ADP
ftr-432	1101	36	being	be	AUX
ftr-432	1101	37	property	property	NOUN
ftr-432	1101	38	or	or	CCONJ
ftr-432	1101	39	rights	right	NOUN
ftr-432	1101	40	to	to	ADP
ftr-432	1101	41	property	property	NOUN
ftr-432	1101	42	.	.	PUNCT
ftr-432	1102	1	they	they	PRON
ftr-432	1102	2	would	would	AUX
ftr-432	1102	3	then	then	ADV
ftr-432	1102	4	conclude	conclude	VERB
ftr-432	1102	5	-	-	PUNCT
ftr-432	1102	6	erroneouslyfrom	erroneouslyfrom	NOUN
ftr-432	1102	7	knight	knight	NOUN
ftr-432	1102	8	's	's	PART
ftr-432	1102	9	formulation	formulation	NOUN
ftr-432	1102	10	that	that	SCONJ
ftr-432	1102	11	state	state	NOUN
ftr-432	1102	12	law	law	NOUN
ftr-432	1102	13	controls	control	VERB
ftr-432	1102	14	the	the	DET
ftr-432	1102	15	definitional	definitional	ADJ
ftr-432	1102	16	question	question	NOUN
ftr-432	1102	17	.	.	PUNCT
ftr-432	1103	1	to	to	PART
ftr-432	1103	2	avert	avert	VERB
ftr-432	1103	3	such	such	ADJ
ftr-432	1103	4	possible	possible	ADJ
ftr-432	1103	5	misunderstanding	misunderstanding	NOUN
ftr-432	1103	6	,	,	PUNCT
ftr-432	1103	7	it	it	PRON
ftr-432	1103	8	would	would	AUX
ftr-432	1103	9	have	have	AUX
ftr-432	1103	10	been	be	AUX
ftr-432	1103	11	preferable	preferable	ADJ
ftr-432	1103	12	for	for	SCONJ
ftr-432	1103	13	the	the	DET
ftr-432	1103	14	knight	knight	NOUN
ftr-432	1103	15	majority	majority	NOUN
ftr-432	1103	16	to	to	PART
ftr-432	1103	17	have	have	AUX
ftr-432	1103	18	quoted	quote	VERB
ftr-432	1103	19	or	or	CCONJ
ftr-432	1103	20	paraphrased	paraphrase	VERB
ftr-432	1103	21	drye	drye	PROPN
ftr-432	1103	22	rather	rather	ADV
ftr-432	1103	23	than	than	ADP
ftr-432	1103	24	the	the	DET
ftr-432	1103	25	pre	pre	ADJ
ftr-432	1103	26	-	-	ADJ
ftr-432	1103	27	drye	drye	ADJ
ftr-432	1103	28	cases	case	NOUN
ftr-432	1103	29	.	.	PUNCT
ftr-432	1104	1	indeed	indeed	ADV
ftr-432	1104	2	,	,	PUNCT
ftr-432	1104	3	since	since	SCONJ
ftr-432	1104	4	drye	drye	PROPN
ftr-432	1104	5	is	be	AUX
ftr-432	1104	6	the	the	DET
ftr-432	1104	7	clearest	clear	ADJ
ftr-432	1104	8	and	and	CCONJ
ftr-432	1104	9	the	the	DET
ftr-432	1104	10	most	most	ADV
ftr-432	1104	11	recent	recent	ADJ
ftr-432	1104	12	controlling	controlling	NOUN
ftr-432	1104	13	case	case	NOUN
ftr-432	1104	14	,	,	PUNCT
ftr-432	1104	15	the	the	DET
ftr-432	1104	16	failure	failure	NOUN
ftr-432	1104	17	of	of	ADP
ftr-432	1104	18	the	the	DET
ftr-432	1104	19	knight	knight	NOUN
ftr-432	1104	20	majority	majority	NOUN
ftr-432	1104	21	to	to	PART
ftr-432	1104	22	even	even	ADV
ftr-432	1104	23	cite	cite	VERB
ftr-432	1104	24	it	it	PRON
ftr-432	1104	25	is	be	AUX
ftr-432	1104	26	striking	strike	VERB
ftr-432	1104	27	.	.	PUNCT
ftr-432	1105	1	also	also	ADV
ftr-432	1105	2	regrettable	regrettable	ADJ
ftr-432	1105	3	is	be	AUX
ftr-432	1105	4	judge	judge	NOUN
ftr-432	1105	5	foley	foley	PROPN
ftr-432	1105	6	's	's	PART
ftr-432	1105	7	concurring	concur	VERB
ftr-432	1105	8	opinion	opinion	NOUN
ftr-432	1105	9	in	in	ADP
ftr-432	1105	10	knight	knight	NOUN
ftr-432	1105	11	.	.	PUNCT
ftr-432	1106	1	he	he	PRON
ftr-432	1106	2	wrote	write	VERB
ftr-432	1106	3	:	:	PUNCT
ftr-432	1106	4	"	"	PUNCT
ftr-432	1106	5	a	a	DET
ftr-432	1106	6	fundamental	fundamental	ADJ
ftr-432	1106	7	premise	premise	NOUN
ftr-432	1106	8	of	of	ADP
ftr-432	1106	9	transfer	transfer	NOUN
ftr-432	1106	10	taxation	taxation	NOUN
ftr-432	1106	11	is	be	AUX
ftr-432	1106	12	that	that	PRON
ftr-432	1106	13	state	state	NOUN
ftr-432	1106	14	law	law	NOUN
ftr-432	1106	15	defines	define	NOUN
ftr-432	1106	16	and	and	CCONJ
ftr-432	1106	17	federal	federal	ADJ
ftr-432	1106	18	tax	tax	NOUN
ftr-432	1106	19	law	law	NOUN
ftr-432	1106	20	then	then	ADV
ftr-432	1106	21	determines	determine	VERB
ftr-432	1106	22	the	the	DET
ftr-432	1106	23	tax	tax	NOUN
ftr-432	1106	24	treatment	treatment	NOUN
ftr-432	1106	25	of	of	ADP
ftr-432	1106	26	property	property	NOUN
ftr-432	1106	27	rights	right	NOUN
ftr-432	1106	28	and	and	CCONJ
ftr-432	1106	29	interest	interest	NOUN
ftr-432	1106	30	.	.	PUNCT
ftr-432	1107	1	see	see	VERB
ftr-432	1107	2	drye	drye	PROPN
ftr-432	1107	3	v.	v.	PROPN
ftr-432	1107	4	united	united	PROPN
ftr-432	1107	5	states	states	PROPN
ftr-432	1107	6	,	,	PUNCT
ftr-432	1107	7	528	528	NUM
ftr-432	1107	8	u.s	u.s	PROPN
ftr-432	1107	9	.	.	PROPN
ftr-432	1107	10	49	49	NUM
ftr-432	1107	11	(	(	PUNCT
ftr-432	1107	12	1999	1999	NUM
ftr-432	1107	13	)	)	PUNCT
ftr-432	1107	14	;	;	PUNCT
ftr-432	1107	15	morgan	morgan	PROPN
ftr-432	1107	16	v.	v.	PROPN
ftr-432	1107	17	commissioner	commissioner	PROPN
ftr-432	1107	18	,	,	PUNCT
ftr-432	1107	19	309	309	NUM
ftr-432	1107	20	u.s	u.s	PROPN
ftr-432	1107	21	.	.	PROPN
ftr-432	1107	22	78	78	NUM
ftr-432	1107	23	(	(	PUNCT
ftr-432	1107	24	1940	1940	NUM
ftr-432	1107	25	)	)	PUNCT
ftr-432	1107	26	.	.	PUNCT
ftr-432	1108	1	"	"	PUNCT
ftr-432	1108	2	''	''	PUNCT
ftr-432	1108	3	5	5	NUM
ftr-432	1108	4	to	to	PART
ftr-432	1108	5	say	say	VERB
ftr-432	1108	6	that	that	SCONJ
ftr-432	1108	7	"	"	PUNCT
ftr-432	1108	8	state	state	NOUN
ftr-432	1108	9	law	law	NOUN
ftr-432	1108	10	defines	define	NOUN
ftr-432	1108	11	...	...	PUNCT
ftr-432	1109	1	230	230	NUM
ftr-432	1109	2	.	.	PUNCT
ftr-432	1109	3	see	see	VERB
ftr-432	1109	4	supra	supra	PROPN
ftr-432	1109	5	part	part	PROPN
ftr-432	1109	6	i.	i.	PROPN
ftr-432	1109	7	231	231	NUM
ftr-432	1109	8	.	.	PUNCT
ftr-432	1110	1	115	115	NUM
ftr-432	1110	2	t.c	t.c	PROPN
ftr-432	1110	3	.	.	PROPN
ftr-432	1110	4	506	506	NUM
ftr-432	1110	5	(	(	PUNCT
ftr-432	1110	6	2000	2000	NUM
ftr-432	1110	7	)	)	PUNCT
ftr-432	1110	8	.	.	PUNCT
ftr-432	1111	1	232	232	X
ftr-432	1111	2	.	.	PUNCT
ftr-432	1112	1	although	although	SCONJ
ftr-432	1112	2	its	its	PRON
ftr-432	1112	3	jurisdiction	jurisdiction	NOUN
ftr-432	1112	4	has	have	AUX
ftr-432	1112	5	grown	grow	VERB
ftr-432	1112	6	in	in	ADP
ftr-432	1112	7	recent	recent	ADJ
ftr-432	1112	8	decades	decade	NOUN
ftr-432	1112	9	,	,	PUNCT
ftr-432	1112	10	the	the	DET
ftr-432	1112	11	tax	tax	NOUN
ftr-432	1112	12	court	court	NOUN
ftr-432	1112	13	's	's	PART
ftr-432	1112	14	core	core	NOUN
ftr-432	1112	15	responsibility	responsibility	NOUN
ftr-432	1112	16	remains	remain	VERB
ftr-432	1112	17	deficiency	deficiency	NOUN
ftr-432	1112	18	actions	action	NOUN
ftr-432	1112	19	.	.	PUNCT
ftr-432	1113	1	see	see	VERB
ftr-432	1113	2	irc	irc	PROPN
ftr-432	1113	3	§	§	PROPN
ftr-432	1113	4	§	§	PROPN
ftr-432	1113	5	6213(a	6213(a	NOUN
ftr-432	1113	6	)	)	PUNCT
ftr-432	1113	7	,	,	PUNCT
ftr-432	1113	8	7442	7442	NUM
ftr-432	1113	9	.	.	PUNCT
ftr-432	1114	1	233	233	NUM
ftr-432	1114	2	.	.	X
ftr-432	1114	3	115	115	NUM
ftr-432	1114	4	t.c	t.c	PROPN
ftr-432	1114	5	.	.	PUNCT
ftr-432	1115	1	at	at	ADP
ftr-432	1115	2	513	513	NUM
ftr-432	1115	3	.	.	PUNCT
ftr-432	1115	4	234	234	NUM
ftr-432	1115	5	.	.	PUNCT
ftr-432	1116	1	i	i	PRON
ftr-432	1116	2	d.	d.	PROPN
ftr-432	1116	3	(	(	PUNCT
ftr-432	1116	4	citing	cite	VERB
ftr-432	1116	5	united	united	PROPN
ftr-432	1116	6	states	states	PROPN
ftr-432	1116	7	v.	v.	ADP
ftr-432	1116	8	national	national	PROPN
ftr-432	1116	9	bank	bank	PROPN
ftr-432	1116	10	of	of	ADP
ftr-432	1116	11	commerce	commerce	PROPN
ftr-432	1116	12	,	,	PUNCT
ftr-432	1116	13	472	472	NUM
ftr-432	1116	14	u.s	u.s	PROPN
ftr-432	1116	15	.	.	PROPN
ftr-432	1116	16	713	713	NUM
ftr-432	1116	17	,	,	PUNCT
ftr-432	1116	18	722	722	NUM
ftr-432	1116	19	(	(	PUNCT
ftr-432	1116	20	1985	1985	NUM
ftr-432	1116	21	)	)	PUNCT
ftr-432	1116	22	;	;	PUNCT
ftr-432	1116	23	united	united	PROPN
ftr-432	1116	24	states	states	PROPN
ftr-432	1116	25	v.	v.	PROPN
ftr-432	1116	26	rodgers	rodger	NOUN
ftr-432	1116	27	,	,	PUNCT
ftr-432	1116	28	461	461	NUM
ftr-432	1116	29	u.s	u.s	PROPN
ftr-432	1116	30	.	.	PROPN
ftr-432	1116	31	677,683	677,683	NUM
ftr-432	1116	32	(	(	PUNCT
ftr-432	1116	33	1983	1983	NUM
ftr-432	1116	34	)	)	PUNCT
ftr-432	1116	35	;	;	PUNCT
ftr-432	1116	36	aquilino	aquilino	PROPN
ftr-432	1116	37	v.	v.	ADP
ftr-432	1116	38	united	united	PROPN
ftr-432	1116	39	states	states	PROPN
ftr-432	1116	40	.	.	PUNCT
ftr-432	1117	1	363	363	NUM
ftr-432	1117	2	u.s	u.s	PROPN
ftr-432	1117	3	.	.	PROPN
ftr-432	1117	4	509	509	NUM
ftr-432	1117	5	,	,	PUNCT
ftr-432	1117	6	513	513	NUM
ftr-432	1117	7	(	(	PUNCT
ftr-432	1117	8	1960	1960	NUM
ftr-432	1117	9	)	)	PUNCT
ftr-432	1117	10	)	)	PUNCT
ftr-432	1117	11	.	.	PUNCT
ftr-432	1118	1	235	235	NUM
ftr-432	1118	2	.	.	NOUN
ftr-432	1118	3	115	115	NUM
ftr-432	1118	4	t.c	t.c	PROPN
ftr-432	1118	5	.	.	PUNCT
ftr-432	1119	1	at	at	ADP
ftr-432	1119	2	522	522	NUM
ftr-432	1119	3	(	(	PUNCT
ftr-432	1119	4	foley	foley	PROPN
ftr-432	1119	5	,	,	PUNCT
ftr-432	1119	6	j.	j.	PROPN
ftr-432	1119	7	,	,	PUNCT
ftr-432	1119	8	concurring	concur	VERB
ftr-432	1119	9	in	in	ADP
ftr-432	1119	10	result	result	NOUN
ftr-432	1119	11	,	,	PUNCT
ftr-432	1119	12	joined	join	VERB
ftr-432	1119	13	by	by	ADP
ftr-432	1119	14	wells	wells	PROPN
ftr-432	1119	15	,	,	PUNCT
ftr-432	1119	16	c.j	c.j	PROPN
ftr-432	1119	17	.	.	PROPN
ftr-432	1119	18	)	)	PUNCT
ftr-432	1119	19	.	.	PUNCT
ftr-432	1120	1	20021	20021	NUM
ftr-432	1120	2	florida	florida	PROPN
ftr-432	1120	3	tax	tax	NOUN
ftr-432	1120	4	review	review	NOUN
ftr-432	1120	5	property	property	NOUN
ftr-432	1120	6	rights	right	NOUN
ftr-432	1120	7	and	and	CCONJ
ftr-432	1120	8	interests	interest	NOUN
ftr-432	1120	9	"	"	PUNCT
ftr-432	1120	10	presents	present	VERB
ftr-432	1120	11	an	an	DET
ftr-432	1120	12	even	even	ADV
ftr-432	1120	13	greater	great	ADJ
ftr-432	1120	14	risk	risk	NOUN
ftr-432	1120	15	of	of	ADP
ftr-432	1120	16	misunderstanding	misunderstanding	NOUN
ftr-432	1120	17	than	than	SCONJ
ftr-432	1120	18	does	do	VERB
ftr-432	1120	19	the	the	DET
ftr-432	1120	20	majority	majority	NOUN
ftr-432	1120	21	's	's	PART
ftr-432	1120	22	formulation	formulation	NOUN
ftr-432	1120	23	.	.	PUNCT
ftr-432	1121	1	another	another	DET
ftr-432	1121	2	case	case	NOUN
ftr-432	1121	3	of	of	ADP
ftr-432	1121	4	this	this	DET
ftr-432	1121	5	type	type	NOUN
ftr-432	1121	6	is	be	AUX
ftr-432	1121	7	in	in	ADP
ftr-432	1121	8	re	re	NOUN
ftr-432	1121	9	strate.23	strate.23	PROPN
ftr-432	1121	10	6	6	NUM
ftr-432	1121	11	an	an	DET
ftr-432	1121	12	adversary	adversary	NOUN
ftr-432	1121	13	proceeding	proceeding	NOUN
ftr-432	1121	14	was	be	AUX
ftr-432	1121	15	brought	bring	VERB
ftr-432	1121	16	in	in	ADP
ftr-432	1121	17	a	a	DET
ftr-432	1121	18	bankruptcy	bankruptcy	NOUN
ftr-432	1121	19	case	case	NOUN
ftr-432	1121	20	for	for	ADP
ftr-432	1121	21	determination	determination	NOUN
ftr-432	1121	22	of	of	ADP
ftr-432	1121	23	the	the	DET
ftr-432	1121	24	rights	right	NOUN
ftr-432	1121	25	of	of	ADP
ftr-432	1121	26	various	various	ADJ
ftr-432	1121	27	parties	party	NOUN
ftr-432	1121	28	,	,	PUNCT
ftr-432	1121	29	including	include	VERB
ftr-432	1121	30	ray	ray	NOUN
ftr-432	1121	31	and	and	CCONJ
ftr-432	1121	32	april	april	PROPN
ftr-432	1121	33	wishman	wishman	NOUN
ftr-432	1121	34	,	,	PUNCT
ftr-432	1121	35	in	in	ADP
ftr-432	1121	36	a	a	DET
ftr-432	1121	37	forty	forty	NUM
ftr-432	1121	38	-	-	PUNCT
ftr-432	1121	39	acre	acre	NOUN
ftr-432	1121	40	tract	tract	NOUN
ftr-432	1121	41	of	of	ADP
ftr-432	1121	42	real	real	ADJ
ftr-432	1121	43	property	property	NOUN
ftr-432	1121	44	.	.	PUNCT
ftr-432	1122	1	the	the	DET
ftr-432	1122	2	irs	irs	PROPN
ftr-432	1122	3	claimed	claim	VERB
ftr-432	1122	4	an	an	DET
ftr-432	1122	5	interest	interest	NOUN
ftr-432	1122	6	,	,	PUNCT
ftr-432	1122	7	based	base	VERB
ftr-432	1122	8	on	on	ADP
ftr-432	1122	9	its	its	PRON
ftr-432	1122	10	tax	tax	NOUN
ftr-432	1122	11	liens	lien	NOUN
ftr-432	1122	12	against	against	ADP
ftr-432	1122	13	ray	ray	NOUN
ftr-432	1122	14	and	and	CCONJ
ftr-432	1122	15	april	april	PROPN
ftr-432	1122	16	.	.	PUNCT
ftr-432	1123	1	the	the	DET
ftr-432	1123	2	strate	strate	PROPN
ftr-432	1123	3	court	court	NOUN
ftr-432	1123	4	correctly	correctly	ADV
ftr-432	1123	5	observed	observe	VERB
ftr-432	1123	6	that	that	SCONJ
ftr-432	1123	7	the	the	DET
ftr-432	1123	8	lien	lien	NOUN
ftr-432	1123	9	attached	attach	VERB
ftr-432	1123	10	only	only	ADV
ftr-432	1123	11	to	to	PART
ftr-432	1123	12	ray	ray	VERB
ftr-432	1123	13	and	and	CCONJ
ftr-432	1123	14	april	april	PROPN
ftr-432	1123	15	's	's	PART
ftr-432	1123	16	property.237	property.237	NOUN
ftr-432	1123	17	it	it	PRON
ftr-432	1123	18	then	then	ADV
ftr-432	1123	19	quoted	quote	VERB
ftr-432	1123	20	as	as	ADP
ftr-432	1123	21	"	"	PUNCT
ftr-432	1123	22	instructive	instructive	ADJ
ftr-432	1123	23	"	"	PUNCT
ftr-432	1123	24	the	the	DET
ftr-432	1123	25	following	follow	VERB
ftr-432	1123	26	passage	passage	NOUN
ftr-432	1123	27	drawn	draw	VERB
ftr-432	1123	28	from	from	ADP
ftr-432	1123	29	a	a	DET
ftr-432	1123	30	1977	1977	NUM
ftr-432	1123	31	circuit	circuit	NOUN
ftr-432	1123	32	court	court	NOUN
ftr-432	1123	33	case	case	NOUN
ftr-432	1123	34	:	:	PUNCT
ftr-432	1123	35	"	"	PUNCT
ftr-432	1123	36	it	it	PRON
ftr-432	1123	37	is	be	AUX
ftr-432	1123	38	long	long	ADV
ftr-432	1123	39	-	-	PUNCT
ftr-432	1123	40	established	establish	VERB
ftr-432	1123	41	,	,	PUNCT
ftr-432	1123	42	and	and	CCONJ
ftr-432	1123	43	conceded	concede	VERB
ftr-432	1123	44	by	by	ADP
ftr-432	1123	45	both	both	DET
ftr-432	1123	46	parties	party	NOUN
ftr-432	1123	47	to	to	ADP
ftr-432	1123	48	this	this	DET
ftr-432	1123	49	case	case	NOUN
ftr-432	1123	50	,	,	PUNCT
ftr-432	1123	51	that	that	SCONJ
ftr-432	1123	52	in	in	ADP
ftr-432	1123	53	asserting	assert	VERB
ftr-432	1123	54	its	its	PRON
ftr-432	1123	55	federal	federal	ADJ
ftr-432	1123	56	tax	tax	NOUN
ftr-432	1123	57	lien	lien	NOUN
ftr-432	1123	58	,	,	PUNCT
ftr-432	1123	59	the	the	DET
ftr-432	1123	60	government	government	NOUN
ftr-432	1123	61	must	must	AUX
ftr-432	1123	62	look	look	VERB
ftr-432	1123	63	to	to	ADP
ftr-432	1123	64	state	state	NOUN
ftr-432	1123	65	law	law	NOUN
ftr-432	1123	66	for	for	ADP
ftr-432	1123	67	a	a	DET
ftr-432	1123	68	determination	determination	NOUN
ftr-432	1123	69	of	of	ADP
ftr-432	1123	70	what	what	PRON
ftr-432	1123	71	legal	legal	ADJ
ftr-432	1123	72	rights	right	NOUN
ftr-432	1123	73	and	and	CCONJ
ftr-432	1123	74	interests	interest	NOUN
ftr-432	1123	75	,	,	PUNCT
ftr-432	1123	76	if	if	SCONJ
ftr-432	1123	77	any	any	PRON
ftr-432	1123	78	,	,	PUNCT
ftr-432	1123	79	comprise	comprise	VERB
ftr-432	1123	80	'	'	PUNCT
ftr-432	1123	81	property	property	NOUN
ftr-432	1123	82	and	and	CCONJ
ftr-432	1123	83	rights	right	NOUN
ftr-432	1123	84	to	to	ADP
ftr-432	1123	85	property	property	NOUN
ftr-432	1123	86	'	'	PUNCT
ftr-432	1123	87	to	to	PART
ftr-432	1123	88	be	be	AUX
ftr-432	1123	89	attached	attach	VERB
ftr-432	1123	90	.	.	PUNCT
ftr-432	1124	1	,	,	PUNCT
ftr-432	1124	2	3	3	NUM
ftr-432	1124	3	the	the	DET
ftr-432	1124	4	magavern	magavern	ADJ
ftr-432	1124	5	court	court	PROPN
ftr-432	1124	6	's	's	PART
ftr-432	1124	7	conclusion	conclusion	NOUN
ftr-432	1124	8	was	be	AUX
ftr-432	1124	9	based	base	VERB
ftr-432	1124	10	principally	principally	ADV
ftr-432	1124	11	on	on	ADP
ftr-432	1124	12	the	the	DET
ftr-432	1124	13	supreme	supreme	PROPN
ftr-432	1124	14	court	court	PROPN
ftr-432	1124	15	's	's	PART
ftr-432	1124	16	aquilino	aquilino	NOUN
ftr-432	1124	17	decision	decision	NOUN
ftr-432	1124	18	,	,	PUNCT
ftr-432	1124	19	which	which	PRON
ftr-432	1124	20	was	be	AUX
ftr-432	1124	21	quoted	quote	VERB
ftr-432	1124	22	at	at	ADP
ftr-432	1124	23	length.239	length.239	NUM
ftr-432	1124	24	strate	strate	NOUN
ftr-432	1124	25	's	's	PART
ftr-432	1124	26	invocation	invocation	NOUN
ftr-432	1124	27	of	of	ADP
ftr-432	1124	28	the	the	DET
ftr-432	1124	29	1977	1977	NUM
ftr-432	1124	30	circuit	circuit	NOUN
ftr-432	1124	31	court	court	NOUN
ftr-432	1124	32	case	case	NOUN
ftr-432	1124	33	and	and	CCONJ
ftr-432	1124	34	,	,	PUNCT
ftr-432	1124	35	indirectly	indirectly	ADV
ftr-432	1124	36	,	,	PUNCT
ftr-432	1124	37	of	of	ADP
ftr-432	1124	38	the	the	DET
ftr-432	1124	39	1960	1960	NUM
ftr-432	1124	40	supreme	supreme	PROPN
ftr-432	1124	41	court	court	PROPN
ftr-432	1124	42	case	case	NOUN
ftr-432	1124	43	disserves	disserve	VERB
ftr-432	1124	44	clear	clear	ADJ
ftr-432	1124	45	understanding	understanding	NOUN
ftr-432	1124	46	of	of	ADP
ftr-432	1124	47	contemporary	contemporary	ADJ
ftr-432	1124	48	tax	tax	NOUN
ftr-432	1124	49	lien	lien	NOUN
ftr-432	1124	50	doctrine	doctrine	NOUN
ftr-432	1124	51	.	.	PUNCT
ftr-432	1125	1	whatever	whatever	PRON
ftr-432	1125	2	might	might	AUX
ftr-432	1125	3	have	have	AUX
ftr-432	1125	4	been	be	AUX
ftr-432	1125	5	thought	think	VERB
ftr-432	1125	6	"	"	PUNCT
ftr-432	1125	7	long	long	ADV
ftr-432	1125	8	-	-	PUNCT
ftr-432	1125	9	established	establish	VERB
ftr-432	1125	10	"	"	PUNCT
ftr-432	1125	11	and	and	CCONJ
ftr-432	1125	12	conceded	concede	VERB
ftr-432	1125	13	by	by	ADP
ftr-432	1125	14	the	the	DET
ftr-432	1125	15	parties	party	NOUN
ftr-432	1125	16	in	in	ADP
ftr-432	1125	17	1977,240	1977,240	NUM
ftr-432	1125	18	now	now	ADV
ftr-432	1125	19	after	after	ADP
ftr-432	1125	20	drye	drye	PROPN
ftr-432	1125	21	it	it	PRON
ftr-432	1125	22	is	be	AUX
ftr-432	1125	23	emphatically	emphatically	ADV
ftr-432	1125	24	not	not	PART
ftr-432	1125	25	the	the	DET
ftr-432	1125	26	case	case	NOUN
ftr-432	1125	27	that	that	SCONJ
ftr-432	1125	28	state	state	NOUN
ftr-432	1125	29	law	law	NOUN
ftr-432	1125	30	determines	determine	VERB
ftr-432	1125	31	"	"	PUNCT
ftr-432	1125	32	what	what	DET
ftr-432	1125	33	legal	legal	ADJ
ftr-432	1125	34	rights	right	NOUN
ftr-432	1125	35	and	and	CCONJ
ftr-432	1125	36	interests	interest	NOUN
ftr-432	1125	37	,	,	PUNCT
ftr-432	1125	38	if	if	SCONJ
ftr-432	1125	39	any	any	PRON
ftr-432	1125	40	,	,	PUNCT
ftr-432	1125	41	comprise	comprise	VERB
ftr-432	1125	42	'	'	PUNCT
ftr-432	1125	43	property	property	NOUN
ftr-432	1125	44	and	and	CCONJ
ftr-432	1125	45	rights	right	NOUN
ftr-432	1125	46	to	to	ADP
ftr-432	1125	47	property	property	NOUN
ftr-432	1125	48	'	'	PUNCT
ftr-432	1125	49	to	to	PART
ftr-432	1125	50	be	be	AUX
ftr-432	1125	51	attached	attach	VERB
ftr-432	1125	52	.	.	PUNCT
ftr-432	1125	53	"	"	PUNCT
ftr-432	1126	1	indeed	indeed	ADV
ftr-432	1126	2	,	,	PUNCT
ftr-432	1126	3	the	the	DET
ftr-432	1126	4	strate	strate	PROPN
ftr-432	1126	5	court	court	NOUN
ftr-432	1126	6	itself	itself	PRON
ftr-432	1126	7	knew	know	VERB
ftr-432	1126	8	that	that	PRON
ftr-432	1126	9	.	.	PUNCT
ftr-432	1127	1	it	it	PRON
ftr-432	1127	2	immediately	immediately	ADV
ftr-432	1127	3	followed	follow	VERB
ftr-432	1127	4	the	the	DET
ftr-432	1127	5	above	above	ADV
ftr-432	1127	6	by	by	ADP
ftr-432	1127	7	quoting	quote	VERB
ftr-432	1127	8	drye	drye	NOUN
ftr-432	1127	9	for	for	ADP
ftr-432	1127	10	the	the	DET
ftr-432	1127	11	proposition	proposition	NOUN
ftr-432	1127	12	that	that	SCONJ
ftr-432	1127	13	one	one	NUM
ftr-432	1127	14	looks	look	VERB
ftr-432	1127	15	to	to	ADP
ftr-432	1127	16	state	state	NOUN
ftr-432	1127	17	law	law	NOUN
ftr-432	1127	18	to	to	PART
ftr-432	1127	19	see	see	VERB
ftr-432	1127	20	"	"	PUNCT
ftr-432	1127	21	what	what	PRON
ftr-432	1127	22	rights	right	VERB
ftr-432	1127	23	the	the	DET
ftr-432	1127	24	taxpayer	taxpayer	NOUN
ftr-432	1127	25	has	have	VERB
ftr-432	1127	26	in	in	ADP
ftr-432	1127	27	the	the	DET
ftr-432	1127	28	property	property	NOUN
ftr-432	1127	29	the	the	DET
ftr-432	1127	30	government	government	NOUN
ftr-432	1127	31	seeks	seek	VERB
ftr-432	1127	32	to	to	PART
ftr-432	1127	33	reach	reach	VERB
ftr-432	1127	34	"	"	PUNCT
ftr-432	1127	35	but	but	CCONJ
ftr-432	1127	36	then	then	ADV
ftr-432	1127	37	"	"	PUNCT
ftr-432	1127	38	to	to	ADP
ftr-432	1127	39	federal	federal	ADJ
ftr-432	1127	40	law	law	NOUN
ftr-432	1127	41	to	to	PART
ftr-432	1127	42	determine	determine	VERB
ftr-432	1127	43	whether	whether	SCONJ
ftr-432	1127	44	the	the	DET
ftr-432	1127	45	taxpayer	taxpayer	NOUN
ftr-432	1127	46	's	's	PART
ftr-432	1127	47	state	state	NOUN
ftr-432	1127	48	-	-	PUNCT
ftr-432	1127	49	delineated	delineate	VERB
ftr-432	1127	50	rights	right	NOUN
ftr-432	1127	51	qualify	qualify	VERB
ftr-432	1127	52	as	as	ADP
ftr-432	1127	53	'	'	PUNCT
ftr-432	1127	54	property	property	NOUN
ftr-432	1127	55	'	'	PUNCT
ftr-432	1127	56	or	or	CCONJ
ftr-432	1127	57	'	'	PUNCT
ftr-432	1127	58	rights	right	NOUN
ftr-432	1127	59	to	to	ADP
ftr-432	1127	60	property	property	NOUN
ftr-432	1127	61	'	'	PUNCT
ftr-432	1127	62	within	within	ADP
ftr-432	1127	63	the	the	DET
ftr-432	1127	64	compass	compass	NOUN
ftr-432	1127	65	of	of	ADP
ftr-432	1127	66	the	the	DET
ftr-432	1127	67	federal	federal	ADJ
ftr-432	1127	68	tax	tax	NOUN
ftr-432	1127	69	lien	lien	NOUN
ftr-432	1127	70	legislation	legislation	NOUN
ftr-432	1127	71	.	.	PUNCT
ftr-432	1128	1	241	241	NUM
ftr-432	1129	1	it	it	PRON
ftr-432	1129	2	is	be	AUX
ftr-432	1129	3	extraordinary	extraordinary	ADJ
ftr-432	1129	4	that	that	SCONJ
ftr-432	1129	5	the	the	DET
ftr-432	1129	6	strate	strate	PROPN
ftr-432	1129	7	court	court	NOUN
ftr-432	1129	8	,	,	PUNCT
ftr-432	1129	9	knowing	know	VERB
ftr-432	1129	10	what	what	PRON
ftr-432	1129	11	the	the	DET
ftr-432	1129	12	supreme	supreme	PROPN
ftr-432	1129	13	court	court	PROPN
ftr-432	1129	14	held	hold	VERB
ftr-432	1129	15	in	in	ADP
ftr-432	1129	16	drye	drye	PROPN
ftr-432	1129	17	in	in	ADP
ftr-432	1129	18	1999	1999	NUM
ftr-432	1129	19	,	,	PUNCT
ftr-432	1129	20	should	should	AUX
ftr-432	1129	21	continue	continue	VERB
ftr-432	1129	22	to	to	PART
ftr-432	1129	23	quote	quote	VERB
ftr-432	1129	24	earlier	early	ADJ
ftr-432	1129	25	cases	case	NOUN
ftr-432	1129	26	inconsistent	inconsistent	ADJ
ftr-432	1129	27	with	with	ADP
ftr-432	1129	28	drye	drye	NOUN
ftr-432	1129	29	,	,	PUNCT
ftr-432	1129	30	or	or	CCONJ
ftr-432	1129	31	at	at	ADP
ftr-432	1129	32	least	least	ADJ
ftr-432	1129	33	so	so	ADV
ftr-432	1129	34	ambiguously	ambiguously	ADV
ftr-432	1129	35	or	or	CCONJ
ftr-432	1129	36	imprecisely	imprecisely	ADV
ftr-432	1129	37	phrased	phrase	VERB
ftr-432	1129	38	as	as	ADP
ftr-432	1129	39	to	to	PART
ftr-432	1129	40	suggest	suggest	VERB
ftr-432	1129	41	,	,	PUNCT
ftr-432	1129	42	contrary	contrary	ADJ
ftr-432	1129	43	for	for	ADP
ftr-432	1129	44	drye	drye	NOUN
ftr-432	1129	45	,	,	PUNCT
ftr-432	1129	46	that	that	SCONJ
ftr-432	1129	47	the	the	DET
ftr-432	1129	48	stage	stage	NOUN
ftr-432	1129	49	two	two	NUM
ftr-432	1129	50	inquiry	inquiry	NOUN
ftr-432	1129	51	is	be	AUX
ftr-432	1129	52	controlled	control	VERB
ftr-432	1129	53	by	by	ADP
ftr-432	1129	54	state	state	NOUN
ftr-432	1129	55	law	law	NOUN
ftr-432	1129	56	.	.	PUNCT
ftr-432	1130	1	what	what	PRON
ftr-432	1130	2	can	can	AUX
ftr-432	1130	3	explain	explain	VERB
ftr-432	1130	4	cases	case	NOUN
ftr-432	1130	5	like	like	ADP
ftr-432	1130	6	knight	knight	NOUN
ftr-432	1130	7	and	and	CCONJ
ftr-432	1130	8	strate	strate	VERB
ftr-432	1130	9	?	?	PUNCT
ftr-432	1131	1	more	more	ADJ
ftr-432	1131	2	than	than	SCONJ
ftr-432	1131	3	we	we	PRON
ftr-432	1131	4	like	like	VERB
ftr-432	1131	5	to	to	PART
ftr-432	1131	6	admit	admit	VERB
ftr-432	1131	7	,	,	PUNCT
ftr-432	1131	8	the	the	DET
ftr-432	1131	9	greater	great	ADJ
ftr-432	1131	10	things	thing	NOUN
ftr-432	1131	11	in	in	ADP
ftr-432	1131	12	life	life	NOUN
ftr-432	1131	13	often	often	ADV
ftr-432	1131	14	turn	turn	VERB
ftr-432	1131	15	on	on	ADP
ftr-432	1131	16	the	the	DET
ftr-432	1131	17	lesser	less	ADJ
ftr-432	1131	18	-	-	PUNCT
ftr-432	1131	19	habit	habit	NOUN
ftr-432	1131	20	,	,	PUNCT
ftr-432	1131	21	for	for	ADP
ftr-432	1131	22	example	example	NOUN
ftr-432	1131	23	-	-	PUNCT
ftr-432	1131	24	and	and	CCONJ
ftr-432	1131	25	i	i	PRON
ftr-432	1131	26	suspect	suspect	VERB
ftr-432	1131	27	that	that	DET
ftr-432	1131	28	habit	habit	NOUN
ftr-432	1131	29	looms	loom	VERB
ftr-432	1131	30	large	large	ADV
ftr-432	1131	31	here	here	ADV
ftr-432	1131	32	.	.	PUNCT
ftr-432	1132	1	attorneys	attorney	NOUN
ftr-432	1132	2	who	who	PRON
ftr-432	1132	3	handled	handle	VERB
ftr-432	1132	4	tax	tax	NOUN
ftr-432	1132	5	lien	lien	NOUN
ftr-432	1132	6	cases	case	NOUN
ftr-432	1132	7	in	in	ADP
ftr-432	1132	8	the	the	DET
ftr-432	1132	9	past	past	NOUN
ftr-432	1132	10	continue	continue	VERB
ftr-432	1132	11	to	to	PART
ftr-432	1132	12	cite	cite	VERB
ftr-432	1132	13	the	the	DET
ftr-432	1132	14	old	old	ADJ
ftr-432	1132	15	cases	case	NOUN
ftr-432	1132	16	.	.	PUNCT
ftr-432	1133	1	if	if	SCONJ
ftr-432	1133	2	they	they	PRON
ftr-432	1133	3	handled	handle	VERB
ftr-432	1133	4	many	many	ADJ
ftr-432	1133	5	of	of	ADP
ftr-432	1133	6	them	they	PRON
ftr-432	1133	7	,	,	PUNCT
ftr-432	1133	8	they	they	PRON
ftr-432	1133	9	may	may	AUX
ftr-432	1133	10	have	have	VERB
ftr-432	1133	11	boilerplate	boilerplate	ADJ
ftr-432	1133	12	citations	citation	NOUN
ftr-432	1133	13	to	to	ADP
ftr-432	1133	14	those	those	DET
ftr-432	1133	15	cases	case	NOUN
ftr-432	1133	16	in	in	ADP
ftr-432	1133	17	their	their	PRON
ftr-432	1133	18	word	word	NOUN
ftr-432	1133	19	processors	processor	NOUN
ftr-432	1133	20	;	;	PUNCT
ftr-432	1133	21	if	if	SCONJ
ftr-432	1133	22	they	they	PRON
ftr-432	1133	23	236	236	NUM
ftr-432	1133	24	.	.	PUNCT
ftr-432	1133	25	259	259	NUM
ftr-432	1133	26	b.r	b.r	PROPN
ftr-432	1133	27	.	.	PROPN
ftr-432	1133	28	711	711	NUM
ftr-432	1133	29	(	(	PUNCT
ftr-432	1133	30	bankr	bankr	VERB
ftr-432	1133	31	.	.	PUNCT
ftr-432	1134	1	d.	d.	PROPN
ftr-432	1134	2	mont	mont	PROPN
ftr-432	1134	3	.	.	PUNCT
ftr-432	1135	1	2001	2001	NUM
ftr-432	1135	2	)	)	PUNCT
ftr-432	1135	3	.	.	PUNCT
ftr-432	1136	1	237	237	NUM
ftr-432	1136	2	.	.	PUNCT
ftr-432	1137	1	i	i	PRON
ftr-432	1137	2	d.	d.	PROPN
ftr-432	1137	3	at	at	ADP
ftr-432	1137	4	720	720	NUM
ftr-432	1137	5	.	.	PUNCT
ftr-432	1138	1	238	238	NUM
ftr-432	1138	2	.	.	PUNCT
ftr-432	1139	1	i	i	PRON
ftr-432	1139	2	d.	d.	PROPN
ftr-432	1139	3	at	at	ADP
ftr-432	1139	4	720	720	NUM
ftr-432	1139	5	(	(	PUNCT
ftr-432	1139	6	quoting	quote	VERB
ftr-432	1139	7	magavern	magavern	PROPN
ftr-432	1139	8	v.	v.	PROPN
ftr-432	1139	9	united	united	PROPN
ftr-432	1139	10	states	states	PROPN
ftr-432	1139	11	,	,	PUNCT
ftr-432	1139	12	550	550	NUM
ftr-432	1139	13	f.2d	f.2d	NOUN
ftr-432	1139	14	797	797	NUM
ftr-432	1139	15	,	,	PUNCT
ftr-432	1139	16	800	800	NUM
ftr-432	1139	17	(	(	PUNCT
ftr-432	1139	18	2d	2d	NUM
ftr-432	1139	19	cir	cir	NOUN
ftr-432	1139	20	.	.	PUNCT
ftr-432	1139	21	1977	1977	NUM
ftr-432	1139	22	)	)	PUNCT
ftr-432	1139	23	,	,	PUNCT
ftr-432	1139	24	cert	cert	PROPN
ftr-432	1139	25	.	.	PUNCT
ftr-432	1140	1	denied	deny	VERB
ftr-432	1140	2	,	,	PUNCT
ftr-432	1140	3	434	434	NUM
ftr-432	1140	4	u.s	u.s	PROPN
ftr-432	1140	5	.	.	PROPN
ftr-432	1140	6	826	826	NUM
ftr-432	1140	7	(	(	PUNCT
ftr-432	1140	8	1977	1977	NUM
ftr-432	1140	9	)	)	PUNCT
ftr-432	1140	10	)	)	PUNCT
ftr-432	1140	11	.	.	PUNCT
ftr-432	1141	1	239	239	NUM
ftr-432	1141	2	.	.	X
ftr-432	1141	3	strate	strate	PROPN
ftr-432	1141	4	,	,	PUNCT
ftr-432	1141	5	259	259	NUM
ftr-432	1141	6	b.r	b.r	PROPN
ftr-432	1141	7	.	.	PROPN
ftr-432	1142	1	at	at	ADP
ftr-432	1142	2	720	720	NUM
ftr-432	1142	3	(	(	PUNCT
ftr-432	1142	4	quoting	quote	VERB
ftr-432	1142	5	magavern	magavern	NOUN
ftr-432	1142	6	,	,	PUNCT
ftr-432	1142	7	550	550	NUM
ftr-432	1142	8	f.2d	f.2d	NOUN
ftr-432	1142	9	at	at	ADP
ftr-432	1142	10	800	800	NUM
ftr-432	1142	11	,	,	PUNCT
ftr-432	1142	12	quoting	quote	VERB
ftr-432	1142	13	aquilino	aquilino	PROPN
ftr-432	1142	14	v.	v.	ADP
ftr-432	1142	15	united	united	PROPN
ftr-432	1142	16	states	states	PROPN
ftr-432	1142	17	,	,	PUNCT
ftr-432	1142	18	363	363	NUM
ftr-432	1142	19	u.s	u.s	PROPN
ftr-432	1142	20	.	.	PROPN
ftr-432	1142	21	509	509	NUM
ftr-432	1142	22	,	,	PUNCT
ftr-432	1142	23	512	512	NUM
ftr-432	1142	24	-	-	SYM
ftr-432	1142	25	13	13	NUM
ftr-432	1142	26	(	(	PUNCT
ftr-432	1142	27	1960	1960	NUM
ftr-432	1142	28	)	)	PUNCT
ftr-432	1142	29	)	)	PUNCT
ftr-432	1142	30	.	.	PUNCT
ftr-432	1143	1	240	240	NUM
ftr-432	1143	2	.	.	PUNCT
ftr-432	1144	1	i	i	PRON
ftr-432	1144	2	disagree	disagree	VERB
ftr-432	1144	3	that	that	SCONJ
ftr-432	1144	4	this	this	PRON
ftr-432	1144	5	was	be	AUX
ftr-432	1144	6	true	true	ADJ
ftr-432	1144	7	even	even	ADV
ftr-432	1144	8	in	in	ADP
ftr-432	1144	9	1977	1977	NUM
ftr-432	1144	10	.	.	PUNCT
ftr-432	1145	1	see	see	VERB
ftr-432	1145	2	supra	supra	PROPN
ftr-432	1145	3	part	part	PROPN
ftr-432	1145	4	mh	mh	PROPN
ftr-432	1145	5	.	.	PUNCT
ftr-432	1146	1	241	241	X
ftr-432	1146	2	.	.	PUNCT
ftr-432	1146	3	strate	strate	PROPN
ftr-432	1146	4	,	,	PUNCT
ftr-432	1146	5	259	259	NUM
ftr-432	1146	6	b.r	b.r	PROPN
ftr-432	1146	7	.	.	PROPN
ftr-432	1147	1	at	at	ADP
ftr-432	1147	2	721	721	NUM
ftr-432	1147	3	(	(	PUNCT
ftr-432	1147	4	quoting	quote	VERB
ftr-432	1147	5	drye	drye	PROPN
ftr-432	1147	6	,	,	PUNCT
ftr-432	1147	7	528	528	NUM
ftr-432	1147	8	u.s	u.s	PROPN
ftr-432	1147	9	.	.	PROPN
ftr-432	1147	10	at	at	ADP
ftr-432	1147	11	58	58	NUM
ftr-432	1147	12	)	)	PUNCT
ftr-432	1147	13	.	.	PUNCT
ftr-432	1148	1	[	[	X
ftr-432	1148	2	vol	vol	NOUN
ftr-432	1148	3	5:6	5:6	NUM
ftr-432	1148	4	the	the	DET
ftr-432	1148	5	good	good	NOUN
ftr-432	1148	6	,	,	PUNCT
ftr-432	1148	7	the	the	DET
ftr-432	1148	8	bad	bad	ADJ
ftr-432	1148	9	,	,	PUNCT
ftr-432	1148	10	and	and	CCONJ
ftr-432	1148	11	the	the	DET
ftr-432	1148	12	ugly	ugly	NOUN
ftr-432	1148	13	handled	handle	VERB
ftr-432	1148	14	only	only	ADV
ftr-432	1148	15	a	a	DET
ftr-432	1148	16	few	few	ADJ
ftr-432	1148	17	,	,	PUNCT
ftr-432	1148	18	at	at	ADP
ftr-432	1148	19	least	least	ADJ
ftr-432	1148	20	they	they	PRON
ftr-432	1148	21	likely	likely	ADV
ftr-432	1148	22	retain	retain	VERB
ftr-432	1148	23	file	file	NOUN
ftr-432	1148	24	copies	copy	NOUN
ftr-432	1148	25	of	of	ADP
ftr-432	1148	26	their	their	PRON
ftr-432	1148	27	old	old	ADJ
ftr-432	1148	28	briefs	brief	NOUN
ftr-432	1148	29	citing	cite	VERB
ftr-432	1148	30	the	the	DET
ftr-432	1148	31	old	old	ADJ
ftr-432	1148	32	cases	case	NOUN
ftr-432	1148	33	.	.	PUNCT
ftr-432	1149	1	as	as	ADP
ftr-432	1149	2	an	an	DET
ftr-432	1149	3	exercise	exercise	NOUN
ftr-432	1149	4	of	of	ADP
ftr-432	1149	5	habit	habit	NOUN
ftr-432	1149	6	or	or	CCONJ
ftr-432	1149	7	convenience	convenience	NOUN
ftr-432	1149	8	,	,	PUNCT
ftr-432	1149	9	the	the	DET
ftr-432	1149	10	attorney	attorney	NOUN
ftr-432	1149	11	continues	continue	VERB
ftr-432	1149	12	to	to	PART
ftr-432	1149	13	plug	plug	VERB
ftr-432	1149	14	that	that	DET
ftr-432	1149	15	old	old	ADJ
ftr-432	1149	16	material	material	NOUN
ftr-432	1149	17	into	into	ADP
ftr-432	1149	18	new	new	ADJ
ftr-432	1149	19	briefs	brief	NOUN
ftr-432	1149	20	,	,	PUNCT
ftr-432	1149	21	even	even	ADV
ftr-432	1149	22	after	after	ADP
ftr-432	1149	23	drye	drye	NOUN
ftr-432	1149	24	.	.	PUNCT
ftr-432	1150	1	judges	judge	NOUN
ftr-432	1150	2	and	and	CCONJ
ftr-432	1150	3	their	their	PRON
ftr-432	1150	4	clerks	clerk	NOUN
ftr-432	1150	5	similarly	similarly	ADV
ftr-432	1150	6	borrow	borrow	VERB
ftr-432	1150	7	from	from	ADP
ftr-432	1150	8	their	their	PRON
ftr-432	1150	9	word	word	NOUN
ftr-432	1150	10	processor	processor	NOUN
ftr-432	1150	11	boilerplate	boilerplate	NOUN
ftr-432	1150	12	or	or	CCONJ
ftr-432	1150	13	their	their	PRON
ftr-432	1150	14	previous	previous	ADJ
ftr-432	1150	15	opinions	opinion	NOUN
ftr-432	1150	16	,	,	PUNCT
ftr-432	1150	17	or	or	CCONJ
ftr-432	1150	18	borrow	borrow	VERB
ftr-432	1150	19	from	from	ADP
ftr-432	1150	20	the	the	DET
ftr-432	1150	21	parties	party	NOUN
ftr-432	1150	22	'	'	PART
ftr-432	1150	23	briefs	brief	NOUN
ftr-432	1150	24	in	in	ADP
ftr-432	1150	25	the	the	DET
ftr-432	1150	26	current	current	ADJ
ftr-432	1150	27	cases	case	NOUN
ftr-432	1150	28	,	,	PUNCT
ftr-432	1150	29	which	which	PRON
ftr-432	1150	30	themselves	themselves	PRON
ftr-432	1150	31	contain	contain	VERB
ftr-432	1150	32	the	the	DET
ftr-432	1150	33	old	old	ADJ
ftr-432	1150	34	citations	citation	NOUN
ftr-432	1150	35	.	.	PUNCT
ftr-432	1151	1	in	in	ADP
ftr-432	1151	2	short	short	ADJ
ftr-432	1151	3	,	,	PUNCT
ftr-432	1151	4	habit	habit	NOUN
ftr-432	1151	5	.	.	PUNCT
ftr-432	1152	1	once	once	ADV
ftr-432	1152	2	a	a	DET
ftr-432	1152	3	case	case	NOUN
ftr-432	1152	4	,	,	PUNCT
ftr-432	1152	5	especially	especially	ADV
ftr-432	1152	6	a	a	DET
ftr-432	1152	7	supreme	supreme	PROPN
ftr-432	1152	8	court	court	NOUN
ftr-432	1152	9	case	case	NOUN
ftr-432	1152	10	,	,	PUNCT
ftr-432	1152	11	is	be	AUX
ftr-432	1152	12	put	put	VERB
ftr-432	1152	13	into	into	ADP
ftr-432	1152	14	common	common	ADJ
ftr-432	1152	15	citational	citational	ADJ
ftr-432	1152	16	circulation	circulation	NOUN
ftr-432	1152	17	in	in	ADP
ftr-432	1152	18	briefs	brief	NOUN
ftr-432	1152	19	and	and	CCONJ
ftr-432	1152	20	opinions	opinion	NOUN
ftr-432	1152	21	,	,	PUNCT
ftr-432	1152	22	it	it	PRON
ftr-432	1152	23	often	often	ADV
ftr-432	1152	24	displays	display	VERB
ftr-432	1152	25	a	a	DET
ftr-432	1152	26	pertinacity	pertinacity	NOUN
ftr-432	1152	27	outliving	outlive	VERB
ftr-432	1152	28	its	its	PRON
ftr-432	1152	29	doctrinal	doctrinal	ADJ
ftr-432	1152	30	relevance	relevance	NOUN
ftr-432	1152	31	.	.	PUNCT
ftr-432	1153	1	so	so	ADV
ftr-432	1153	2	it	it	PRON
ftr-432	1153	3	likely	likely	ADV
ftr-432	1153	4	is	be	AUX
ftr-432	1153	5	with	with	ADP
ftr-432	1153	6	the	the	DET
ftr-432	1153	7	pre	pre	NOUN
ftr-432	1153	8	-	-	NOUN
ftr-432	1153	9	diye	diye	ADJ
ftr-432	1153	10	cases.242	cases.242	PROPN
ftr-432	1153	11	while	while	SCONJ
ftr-432	1153	12	one	one	PRON
ftr-432	1153	13	must	must	AUX
ftr-432	1153	14	concede	concede	VERB
ftr-432	1153	15	,	,	PUNCT
ftr-432	1153	16	as	as	ADP
ftr-432	1153	17	a	a	DET
ftr-432	1153	18	practical	practical	ADJ
ftr-432	1153	19	matter	matter	NOUN
ftr-432	1153	20	,	,	PUNCT
ftr-432	1153	21	the	the	DET
ftr-432	1153	22	power	power	NOUN
ftr-432	1153	23	of	of	ADP
ftr-432	1153	24	habit	habit	NOUN
ftr-432	1153	25	,	,	PUNCT
ftr-432	1153	26	lawyers	lawyer	NOUN
ftr-432	1153	27	and	and	CCONJ
ftr-432	1153	28	judges	judge	NOUN
ftr-432	1153	29	should	should	AUX
ftr-432	1153	30	escape	escape	VERB
ftr-432	1153	31	its	its	PRON
ftr-432	1153	32	tyranny	tyranny	NOUN
ftr-432	1153	33	.	.	PUNCT
ftr-432	1154	1	the	the	DET
ftr-432	1154	2	clarity	clarity	NOUN
ftr-432	1154	3	of	of	ADP
ftr-432	1154	4	the	the	DET
ftr-432	1154	5	law	law	NOUN
ftr-432	1154	6	would	would	AUX
ftr-432	1154	7	be	be	AUX
ftr-432	1154	8	well	well	ADV
ftr-432	1154	9	served	serve	VERB
ftr-432	1154	10	if	if	SCONJ
ftr-432	1154	11	bar	bar	NOUN
ftr-432	1154	12	and	and	CCONJ
ftr-432	1154	13	bench	bench	VERB
ftr-432	1154	14	in	in	ADP
ftr-432	1154	15	future	future	ADJ
ftr-432	1154	16	cases	case	NOUN
ftr-432	1154	17	,	,	PUNCT
ftr-432	1154	18	recognizing	recognize	VERB
ftr-432	1154	19	the	the	DET
ftr-432	1154	20	importance	importance	NOUN
ftr-432	1154	21	of	of	ADP
ftr-432	1154	22	drye	drye	NOUN
ftr-432	1154	23	,	,	PUNCT
ftr-432	1154	24	get	get	VERB
ftr-432	1154	25	into	into	ADP
ftr-432	1154	26	a	a	DET
ftr-432	1154	27	newhabit	newhabit	NOUN
ftr-432	1154	28	:	:	PUNCT
ftr-432	1154	29	citing	cite	VERB
ftr-432	1154	30	onlydrye	onlydrye	NOUN
ftr-432	1154	31	as	as	ADP
ftr-432	1154	32	to	to	ADP
ftr-432	1154	33	general	general	ADJ
ftr-432	1154	34	principles	principle	NOUN
ftr-432	1154	35	,	,	PUNCT
ftr-432	1154	36	eschewing	eschew	VERB
ftr-432	1154	37	citation	citation	NOUN
ftr-432	1154	38	of	of	ADP
ftr-432	1154	39	prior	prior	ADJ
ftr-432	1154	40	cases.24	cases.24	NOUN
ftr-432	1154	41	a	a	DET
ftr-432	1154	42	muddling	muddling	NOUN
ftr-432	1154	43	of	of	ADP
ftr-432	1154	44	a	a	DET
ftr-432	1154	45	different	different	ADJ
ftr-432	1154	46	sort	sort	NOUN
ftr-432	1154	47	occurred	occur	VERB
ftr-432	1154	48	in	in	ADP
ftr-432	1154	49	united	united	PROPN
ftr-432	1154	50	states	states	PROPN
ftr-432	1154	51	v.	v.	PROPN
ftr-432	1154	52	jepsen	jepsen	PROPN
ftr-432	1154	53	.	.	PUNCT
ftr-432	1155	1	jepsen	jepsen	PROPN
ftr-432	1155	2	has	have	AUX
ftr-432	1155	3	been	be	AUX
ftr-432	1155	4	a	a	DET
ftr-432	1155	5	saga	saga	NOUN
ftr-432	1155	6	,	,	PUNCT
ftr-432	1155	7	involving	involve	VERB
ftr-432	1155	8	(	(	PUNCT
ftr-432	1155	9	so	so	ADV
ftr-432	1155	10	far	far	ADV
ftr-432	1155	11	)	)	PUNCT
ftr-432	1155	12	four	four	NUM
ftr-432	1155	13	district	district	NOUN
ftr-432	1155	14	court	court	NOUN
ftr-432	1155	15	and	and	CCONJ
ftr-432	1155	16	one	one	NUM
ftr-432	1155	17	circuit	circuit	NOUN
ftr-432	1155	18	court	court	NOUN
ftr-432	1155	19	decisions	decision	NOUN
ftr-432	1155	20	.	.	PUNCT
ftr-432	1156	1	for	for	ADP
ftr-432	1156	2	our	our	PRON
ftr-432	1156	3	purposes	purpose	NOUN
ftr-432	1156	4	,	,	PUNCT
ftr-432	1156	5	three	three	NUM
ftr-432	1156	6	of	of	ADP
ftr-432	1156	7	the	the	DET
ftr-432	1156	8	five	five	NUM
ftr-432	1156	9	decisions	decision	NOUN
ftr-432	1156	10	are	be	AUX
ftr-432	1156	11	relevant	relevant	ADJ
ftr-432	1156	12	:	:	PUNCT
ftr-432	1156	13	the	the	DET
ftr-432	1156	14	district	district	NOUN
ftr-432	1156	15	court	court	NOUN
ftr-432	1156	16	's	's	PART
ftr-432	1156	17	may	may	PROPN
ftr-432	1156	18	2000	2000	NUM
ftr-432	1156	19	opinion	opinion	NOUN
ftr-432	1156	20	denying	deny	VERB
ftr-432	1156	21	motions	motion	NOUN
ftr-432	1156	22	for	for	ADP
ftr-432	1156	23	cross	cross	NOUN
ftr-432	1156	24	-	-	NOUN
ftr-432	1156	25	judgement,2	judgement,2	NOUN
ftr-432	1156	26	"	"	PUNCT
ftr-432	1156	27	the	the	DET
ftr-432	1156	28	district	district	NOUN
ftr-432	1156	29	court	court	NOUN
ftr-432	1156	30	's	's	PART
ftr-432	1156	31	june	june	PROPN
ftr-432	1156	32	2000	2000	NUM
ftr-432	1156	33	opinion	opinion	NOUN
ftr-432	1156	34	holding	hold	VERB
ftr-432	1156	35	for	for	SCONJ
ftr-432	1156	36	the	the	DET
ftr-432	1156	37	government	government	NOUN
ftr-432	1156	38	aftertrial,24	aftertrial,24	VERB
ftr-432	1156	39	and	and	CCONJ
ftr-432	1156	40	the	the	DET
ftr-432	1156	41	eighth	eighth	ADJ
ftr-432	1156	42	circuit	circuit	NOUN
ftr-432	1156	43	's	's	PART
ftr-432	1156	44	opinion	opinion	NOUN
ftr-432	1156	45	affirming	affirm	VERB
ftr-432	1156	46	that	that	SCONJ
ftr-432	1156	47	holding.246	holding.246	PROPN
ftr-432	1156	48	the	the	DET
ftr-432	1156	49	case	case	NOUN
ftr-432	1156	50	involved	involve	VERB
ftr-432	1156	51	the	the	DET
ftr-432	1156	52	following	follow	VERB
ftr-432	1156	53	facts	fact	NOUN
ftr-432	1156	54	.	.	PUNCT
ftr-432	1157	1	in	in	ADP
ftr-432	1157	2	1989	1989	NUM
ftr-432	1157	3	,	,	PUNCT
ftr-432	1157	4	the	the	DET
ftr-432	1157	5	taxpayer	taxpayer	NOUN
ftr-432	1157	6	(	(	PUNCT
ftr-432	1157	7	jack	jack	PROPN
ftr-432	1157	8	)	)	PUNCT
ftr-432	1157	9	executed	execute	VERB
ftr-432	1157	10	a	a	DET
ftr-432	1157	11	deed	deed	NOUN
ftr-432	1157	12	conveying	convey	VERB
ftr-432	1157	13	a	a	DET
ftr-432	1157	14	vacation	vacation	NOUN
ftr-432	1157	15	house	house	NOUN
ftr-432	1157	16	and	and	CCONJ
ftr-432	1157	17	two	two	NUM
ftr-432	1157	18	acres	acre	NOUN
ftr-432	1157	19	of	of	ADP
ftr-432	1157	20	land	land	NOUN
ftr-432	1157	21	to	to	ADP
ftr-432	1157	22	his	his	PRON
ftr-432	1157	23	two	two	NUM
ftr-432	1157	24	children	child	NOUN
ftr-432	1157	25	.	.	PUNCT
ftr-432	1158	1	in	in	ADP
ftr-432	1158	2	return	return	NOUN
ftr-432	1158	3	,	,	PUNCT
ftr-432	1158	4	the	the	DET
ftr-432	1158	5	children	child	NOUN
ftr-432	1158	6	executed	execute	VERB
ftr-432	1158	7	in	in	ADP
ftr-432	1158	8	jack	jack	PROPN
ftr-432	1158	9	's	's	PART
ftr-432	1158	10	favor	favor	NOUN
ftr-432	1158	11	a	a	DET
ftr-432	1158	12	promissory	promissory	ADJ
ftr-432	1158	13	note	note	NOUN
ftr-432	1158	14	for	for	ADP
ftr-432	1158	15	$	$	SYM
ftr-432	1158	16	95,000	95,000	NUM
ftr-432	1158	17	,	,	PUNCT
ftr-432	1158	18	payment	payment	NOUN
ftr-432	1158	19	of	of	ADP
ftr-432	1158	20	which	which	PRON
ftr-432	1158	21	was	be	AUX
ftr-432	1158	22	secured	secure	VERB
ftr-432	1158	23	by	by	ADP
ftr-432	1158	24	a	a	DET
ftr-432	1158	25	mortgage	mortgage	NOUN
ftr-432	1158	26	on	on	ADP
ftr-432	1158	27	the	the	DET
ftr-432	1158	28	property	property	NOUN
ftr-432	1158	29	.	.	PUNCT
ftr-432	1159	1	in	in	ADP
ftr-432	1159	2	1994	1994	NUM
ftr-432	1159	3	,	,	PUNCT
ftr-432	1159	4	the	the	DET
ftr-432	1159	5	irs	irs	PROPN
ftr-432	1159	6	made	make	VERB
ftr-432	1159	7	a	a	DET
ftr-432	1159	8	$	$	SYM
ftr-432	1159	9	214,000	214,000	NUM
ftr-432	1159	10	assessment	assessment	NOUN
ftr-432	1159	11	against	against	ADP
ftr-432	1159	12	jack	jack	PROPN
ftr-432	1159	13	,	,	PUNCT
ftr-432	1159	14	the	the	DET
ftr-432	1159	15	bulk	bulk	NOUN
ftr-432	1159	16	of	of	ADP
ftr-432	1159	17	which	which	PRON
ftr-432	1159	18	remained	remain	VERB
ftr-432	1159	19	unpaid	unpaid	ADJ
ftr-432	1159	20	.	.	PUNCT
ftr-432	1160	1	in	in	ADP
ftr-432	1160	2	1995	1995	NUM
ftr-432	1160	3	,	,	PUNCT
ftr-432	1160	4	jack	jack	PROPN
ftr-432	1160	5	executed	execute	VERB
ftr-432	1160	6	a	a	DET
ftr-432	1160	7	release	release	NOUN
ftr-432	1160	8	of	of	ADP
ftr-432	1160	9	the	the	DET
ftr-432	1160	10	mortgage	mortgage	NOUN
ftr-432	1160	11	.	.	PUNCT
ftr-432	1161	1	jack	jack	PROPN
ftr-432	1161	2	received	receive	VERB
ftr-432	1161	3	no	no	DET
ftr-432	1161	4	payments	payment	NOUN
ftr-432	1161	5	on	on	ADP
ftr-432	1161	6	the	the	DET
ftr-432	1161	7	note	note	NOUN
ftr-432	1161	8	from	from	ADP
ftr-432	1161	9	his	his	PRON
ftr-432	1161	10	children	child	NOUN
ftr-432	1161	11	and	and	CCONJ
ftr-432	1161	12	no	no	DET
ftr-432	1161	13	consideration	consideration	NOUN
ftr-432	1161	14	for	for	ADP
ftr-432	1161	15	the	the	DET
ftr-432	1161	16	242	242	NUM
ftr-432	1161	17	.	.	PUNCT
ftr-432	1162	1	for	for	ADP
ftr-432	1162	2	example	example	NOUN
ftr-432	1162	3	,	,	PUNCT
ftr-432	1162	4	i	i	PRON
ftr-432	1162	5	earlier	early	ADV
ftr-432	1162	6	criticized	criticize	VERB
ftr-432	1162	7	the	the	DET
ftr-432	1162	8	otherwise	otherwise	ADV
ftr-432	1162	9	good	good	ADJ
ftr-432	1162	10	jeffrey	jeffrey	PROPN
ftr-432	1162	11	decision	decision	NOUN
ftr-432	1162	12	for	for	ADP
ftr-432	1162	13	resurrectingaquilino	resurrectingaquilino	NOUN
ftr-432	1162	14	.	.	PUNCT
ftr-432	1163	1	see	see	VERB
ftr-432	1163	2	supra	supra	PROPN
ftr-432	1163	3	note	note	PROPN
ftr-432	1163	4	122	122	NUM
ftr-432	1163	5	.	.	PUNCT
ftr-432	1164	1	a	a	DET
ftr-432	1164	2	subsequent	subsequent	ADJ
ftr-432	1164	3	case	case	NOUN
ftr-432	1164	4	extended	extend	VERB
ftr-432	1164	5	the	the	DET
ftr-432	1164	6	error	error	NOUN
ftr-432	1164	7	by	by	ADP
ftr-432	1164	8	citing	cite	VERB
ftr-432	1164	9	jeffiey	jeffiey	NOUN
ftr-432	1164	10	citing	cite	VERB
ftr-432	1164	11	aquilino	aquilino	NOUN
ftr-432	1164	12	and	and	CCONJ
ftr-432	1164	13	also	also	ADV
ftr-432	1164	14	craft	craft	VERB
ftr-432	1164	15	citingaquilino	citingaquilino	NOUN
ftr-432	1164	16	and	and	CCONJ
ftr-432	1164	17	morgan	morgan	PROPN
ftr-432	1164	18	.	.	PROPN
ftr-432	1165	1	see	see	VERB
ftr-432	1165	2	in	in	ADP
ftr-432	1165	3	reready	reready	NOUN
ftr-432	1165	4	,	,	PUNCT
ftr-432	1165	5	2001	2001	NUM
ftr-432	1165	6	wl	wl	NOUN
ftr-432	1165	7	1191157	1191157	NUM
ftr-432	1165	8	,	,	PUNCT
ftr-432	1165	9	at	at	ADP
ftr-432	1165	10	*	*	NOUN
ftr-432	1165	11	4	4	NUM
ftr-432	1165	12	(	(	PUNCT
ftr-432	1165	13	m.d	m.d	PROPN
ftr-432	1165	14	.	.	PROPN
ftr-432	1165	15	fla	fla	PROPN
ftr-432	1165	16	.	.	PUNCT
ftr-432	1166	1	2001	2001	NUM
ftr-432	1166	2	)	)	PUNCT
ftr-432	1166	3	.	.	PUNCT
ftr-432	1167	1	243	243	NUM
ftr-432	1167	2	.	.	PUNCT
ftr-432	1168	1	in	in	ADP
ftr-432	1168	2	particular	particular	ADJ
ftr-432	1168	3	,	,	PUNCT
ftr-432	1168	4	one	one	PRON
ftr-432	1168	5	may	may	AUX
ftr-432	1168	6	hope	hope	VERB
ftr-432	1168	7	to	to	PART
ftr-432	1168	8	see	see	VERB
ftr-432	1168	9	far	far	ADV
ftr-432	1168	10	less	less	ADJ
ftr-432	1168	11	of	of	ADP
ftr-432	1168	12	aquilino	aquilino	NOUN
ftr-432	1168	13	,	,	PUNCT
ftr-432	1168	14	the	the	DET
ftr-432	1168	15	prior	prior	ADJ
ftr-432	1168	16	case	case	NOUN
ftr-432	1168	17	whose	whose	DET
ftr-432	1168	18	statement	statement	NOUN
ftr-432	1168	19	of	of	ADP
ftr-432	1168	20	general	general	ADJ
ftr-432	1168	21	tax	tax	NOUN
ftr-432	1168	22	lien	lien	NOUN
ftr-432	1168	23	principles	principle	NOUN
ftr-432	1168	24	contrasts	contrast	VERB
ftr-432	1168	25	most	most	ADV
ftr-432	1168	26	starkly	starkly	ADV
ftr-432	1168	27	with	with	ADP
ftr-432	1168	28	drye	drye	PROPN
ftr-432	1168	29	's	's	PART
ftr-432	1168	30	.	.	PUNCT
ftr-432	1169	1	the	the	DET
ftr-432	1169	2	suggestion	suggestion	NOUN
ftr-432	1169	3	that	that	SCONJ
ftr-432	1169	4	one	one	NUM
ftr-432	1169	5	"	"	PUNCT
ftr-432	1169	6	must	must	AUX
ftr-432	1169	7	look	look	VERB
ftr-432	1169	8	to	to	ADP
ftr-432	1169	9	state	state	NOUN
ftr-432	1169	10	law	law	NOUN
ftr-432	1169	11	"	"	PUNCT
ftr-432	1169	12	to	to	PART
ftr-432	1169	13	determine	determine	VERB
ftr-432	1169	14	"	"	PUNCT
ftr-432	1169	15	whether	whether	SCONJ
ftr-432	1169	16	and	and	CCONJ
ftr-432	1169	17	to	to	ADP
ftr-432	1169	18	what	what	DET
ftr-432	1169	19	extent	extent	NOUN
ftr-432	1169	20	the	the	DET
ftr-432	1169	21	taxpayerhad	taxpayerhad	ADJ
ftr-432	1169	22	'	'	PUNCT
ftr-432	1169	23	property	property	NOUN
ftr-432	1169	24	'	'	PUNCT
ftr-432	1169	25	or	or	CCONJ
ftr-432	1169	26	'	'	PUNCT
ftr-432	1169	27	rights	right	NOUN
ftr-432	1169	28	to	to	ADP
ftr-432	1169	29	property	property	NOUN
ftr-432	1169	30	'	'	PUNCT
ftr-432	1169	31	to	to	PART
ftr-432	1169	32	which	which	PRON
ftr-432	1169	33	the	the	DET
ftr-432	1169	34	tax	tax	NOUN
ftr-432	1169	35	lien	lien	NOUN
ftr-432	1169	36	could	could	AUX
ftr-432	1169	37	attach,"aquilino	attach,"aquilino	VERB
ftr-432	1169	38	,	,	PUNCT
ftr-432	1169	39	363	363	NUM
ftr-432	1169	40	u.s	u.s	PROPN
ftr-432	1169	41	.	.	PROPN
ftr-432	1169	42	at	at	ADP
ftr-432	1169	43	512	512	NUM
ftr-432	1169	44	-	-	SYM
ftr-432	1169	45	13	13	NUM
ftr-432	1169	46	,	,	PUNCT
ftr-432	1169	47	should	should	AUX
ftr-432	1169	48	be	be	AUX
ftr-432	1169	49	banished	banish	VERB
ftr-432	1169	50	from	from	ADP
ftr-432	1169	51	future	future	ADJ
ftr-432	1169	52	briefs	brief	NOUN
ftr-432	1169	53	and	and	CCONJ
ftr-432	1169	54	decisions	decision	NOUN
ftr-432	1169	55	.	.	PUNCT
ftr-432	1170	1	244	244	NUM
ftr-432	1170	2	.	.	PUNCT
ftr-432	1171	1	131	131	NUM
ftr-432	1171	2	f.	f.	PROPN
ftr-432	1171	3	supp	supp	PROPN
ftr-432	1171	4	.	.	PUNCT
ftr-432	1172	1	2d	2d	PROPN
ftr-432	1172	2	1076	1076	NUM
ftr-432	1172	3	(	(	PUNCT
ftr-432	1172	4	w.d	w.d	PROPN
ftr-432	1172	5	.	.	PROPN
ftr-432	1172	6	ark	ark	PROPN
ftr-432	1172	7	.	.	PROPN
ftr-432	1172	8	2000	2000	NUM
ftr-432	1172	9	)	)	PUNCT
ftr-432	1172	10	.	.	PUNCT
ftr-432	1173	1	245	245	NUM
ftr-432	1173	2	.	.	X
ftr-432	1173	3	105	105	NUM
ftr-432	1173	4	f.	f.	PROPN
ftr-432	1173	5	supp	supp	PROPN
ftr-432	1173	6	.	.	PUNCT
ftr-432	1174	1	2d	2d	PROPN
ftr-432	1174	2	1031	1031	NUM
ftr-432	1174	3	(	(	PUNCT
ftr-432	1174	4	w.d	w.d	PROPN
ftr-432	1174	5	.	.	PROPN
ftr-432	1174	6	ark	ark	PROPN
ftr-432	1174	7	.	.	PROPN
ftr-432	1174	8	2000	2000	NUM
ftr-432	1174	9	)	)	PUNCT
ftr-432	1174	10	.	.	PUNCT
ftr-432	1175	1	246.268	246.268	NUM
ftr-432	1175	2	f.3d	f.3d	NUM
ftr-432	1175	3	582	582	NUM
ftr-432	1175	4	(	(	PUNCT
ftr-432	1175	5	8th	8th	ADJ
ftr-432	1175	6	cir	cir	NOUN
ftr-432	1175	7	.	.	PUNCT
ftr-432	1175	8	2001	2001	NUM
ftr-432	1175	9	)	)	PUNCT
ftr-432	1175	10	.	.	PUNCT
ftr-432	1176	1	the	the	DET
ftr-432	1176	2	othertwo	othertwo	ADJ
ftr-432	1176	3	district	district	NOUN
ftr-432	1176	4	court	court	NOUN
ftr-432	1176	5	opinions	opinion	NOUN
ftr-432	1176	6	granted	grant	VERB
ftr-432	1176	7	partial	partial	ADJ
ftr-432	1176	8	summaryjudgement	summaryjudgement	NOUN
ftr-432	1176	9	to	to	ADP
ftr-432	1176	10	the	the	DET
ftr-432	1176	11	government	government	NOUN
ftr-432	1176	12	allowing	allow	VERB
ftr-432	1176	13	it	it	PRON
ftr-432	1176	14	to	to	PART
ftr-432	1176	15	reduce	reduce	VERB
ftr-432	1176	16	to	to	PART
ftr-432	1176	17	judgement	judgement	VERB
ftr-432	1176	18	its	its	PRON
ftr-432	1176	19	assessment	assessment	NOUN
ftr-432	1176	20	against	against	ADP
ftr-432	1176	21	the	the	DET
ftr-432	1176	22	taxpayer	taxpayer	NOUN
ftr-432	1176	23	,	,	PUNCT
ftr-432	1176	24	2000	2000	NUM
ftr-432	1176	25	wl	wl	NOUN
ftr-432	1176	26	637341	637341	NUM
ftr-432	1176	27	(	(	PUNCT
ftr-432	1176	28	w.d	w.d	PROPN
ftr-432	1176	29	.	.	PROPN
ftr-432	1176	30	ark	ark	PROPN
ftr-432	1176	31	.	.	PROPN
ftr-432	1176	32	2000	2000	NUM
ftr-432	1176	33	)	)	PUNCT
ftr-432	1176	34	,	,	PUNCT
ftr-432	1176	35	and	and	CCONJ
ftr-432	1176	36	denied	deny	VERB
ftr-432	1176	37	the	the	DET
ftr-432	1176	38	taxpayer	taxpayer	NOUN
ftr-432	1176	39	's	's	PART
ftr-432	1176	40	motion	motion	NOUN
ftr-432	1176	41	to	to	PART
ftr-432	1176	42	stay	stay	VERB
ftr-432	1176	43	the	the	DET
ftr-432	1176	44	irs	irs	PROPN
ftr-432	1176	45	's	's	PART
ftr-432	1176	46	sale	sale	NOUN
ftr-432	1176	47	of	of	ADP
ftr-432	1176	48	the	the	DET
ftr-432	1176	49	property	property	NOUN
ftr-432	1176	50	involved	involve	VERB
ftr-432	1176	51	,	,	PUNCT
ftr-432	1176	52	2000	2000	NUM
ftr-432	1176	53	wl	wl	SYM
ftr-432	1176	54	1367888	1367888	NUM
ftr-432	1176	55	(	(	PUNCT
ftr-432	1176	56	w.d	w.d	PROPN
ftr-432	1176	57	.	.	PROPN
ftr-432	1176	58	ark	ark	PROPN
ftr-432	1176	59	.	.	PROPN
ftr-432	1176	60	2000	2000	NUM
ftr-432	1176	61	)	)	PUNCT
ftr-432	1176	62	.	.	PUNCT
ftr-432	1177	1	20021	20021	NUM
ftr-432	1177	2	release	release	NOUN
ftr-432	1177	3	of	of	ADP
ftr-432	1177	4	the	the	DET
ftr-432	1177	5	mortgage	mortgage	NOUN
ftr-432	1177	6	.	.	PUNCT
ftr-432	1178	1	the	the	DET
ftr-432	1178	2	united	united	PROPN
ftr-432	1178	3	states	states	PROPN
ftr-432	1178	4	brought	bring	VERB
ftr-432	1178	5	suit	suit	NOUN
ftr-432	1178	6	seeking	seek	VERB
ftr-432	1178	7	to	to	PART
ftr-432	1178	8	reduce	reduce	VERB
ftr-432	1178	9	to	to	PART
ftr-432	1178	10	judgement	judgement	VERB
ftr-432	1178	11	its	its	PRON
ftr-432	1178	12	assessment	assessment	NOUN
ftr-432	1178	13	against	against	ADP
ftr-432	1178	14	jack	jack	PROPN
ftr-432	1178	15	,	,	PUNCT
ftr-432	1178	16	to	to	PART
ftr-432	1178	17	foreclose	foreclose	VERB
ftr-432	1178	18	on	on	ADP
ftr-432	1178	19	its	its	PRON
ftr-432	1178	20	tax	tax	NOUN
ftr-432	1178	21	lien	lien	NOUN
ftr-432	1178	22	against	against	ADP
ftr-432	1178	23	him	he	PRON
ftr-432	1178	24	,	,	PUNCT
ftr-432	1178	25	and	and	CCONJ
ftr-432	1178	26	to	to	PART
ftr-432	1178	27	set	set	VERB
ftr-432	1178	28	aside	aside	ADV
ftr-432	1178	29	as	as	ADP
ftr-432	1178	30	a	a	DET
ftr-432	1178	31	fraudulent	fraudulent	ADJ
ftr-432	1178	32	conveyance	conveyance	NOUN
ftr-432	1178	33	the	the	DET
ftr-432	1178	34	release	release	NOUN
ftr-432	1178	35	of	of	ADP
ftr-432	1178	36	the	the	DET
ftr-432	1178	37	mortgage	mortgage	NOUN
ftr-432	1178	38	.	.	PUNCT
ftr-432	1179	1	among	among	ADP
ftr-432	1179	2	the	the	DET
ftr-432	1179	3	many	many	ADJ
ftr-432	1179	4	issues	issue	NOUN
ftr-432	1179	5	in	in	ADP
ftr-432	1179	6	the	the	DET
ftr-432	1179	7	case	case	NOUN
ftr-432	1179	8	,	,	PUNCT
ftr-432	1179	9	two	two	NUM
ftr-432	1179	10	are	be	AUX
ftr-432	1179	11	relevant	relevant	ADJ
ftr-432	1179	12	here	here	ADV
ftr-432	1179	13	.	.	PUNCT
ftr-432	1180	1	one	one	NUM
ftr-432	1180	2	is	be	AUX
ftr-432	1180	3	a	a	DET
ftr-432	1180	4	stage	stage	NOUN
ftr-432	1180	5	two	two	NUM
ftr-432	1180	6	issue	issue	NOUN
ftr-432	1180	7	as	as	ADP
ftr-432	1180	8	to	to	ADP
ftr-432	1180	9	whether	whether	SCONJ
ftr-432	1180	10	the	the	DET
ftr-432	1180	11	interest	interest	NOUN
ftr-432	1180	12	jack	jack	PROPN
ftr-432	1180	13	possessed	possess	VERB
ftr-432	1180	14	was	be	AUX
ftr-432	1180	15	a	a	DET
ftr-432	1180	16	section	section	NOUN
ftr-432	1180	17	6321	6321	NUM
ftr-432	1180	18	property	property	NOUN
ftr-432	1180	19	right	right	NOUN
ftr-432	1180	20	.	.	PUNCT
ftr-432	1181	1	the	the	DET
ftr-432	1181	2	other	other	ADJ
ftr-432	1181	3	is	be	AUX
ftr-432	1181	4	a	a	DET
ftr-432	1181	5	stage	stage	NOUN
ftr-432	1181	6	three	three	NUM
ftr-432	1181	7	issue	issue	NOUN
ftr-432	1181	8	as	as	ADP
ftr-432	1181	9	to	to	ADP
ftr-432	1181	10	the	the	DET
ftr-432	1181	11	irs	irs	PROPN
ftr-432	1181	12	's	's	PART
ftr-432	1181	13	collection	collection	NOUN
ftr-432	1181	14	options	option	NOUN
ftr-432	1181	15	in	in	ADP
ftr-432	1181	16	light	light	NOUN
ftr-432	1181	17	of	of	ADP
ftr-432	1181	18	the	the	DET
ftr-432	1181	19	release	release	NOUN
ftr-432	1181	20	.	.	PUNCT
ftr-432	1182	1	the	the	DET
ftr-432	1182	2	courts	court	NOUN
ftr-432	1182	3	correctly	correctly	ADV
ftr-432	1182	4	resolved	resolve	VERB
ftr-432	1182	5	the	the	DET
ftr-432	1182	6	issues	issue	NOUN
ftr-432	1182	7	although	although	SCONJ
ftr-432	1182	8	the	the	DET
ftr-432	1182	9	district	district	NOUN
ftr-432	1182	10	court	court	NOUN
ftr-432	1182	11	muddled	muddle	VERB
ftr-432	1182	12	the	the	DET
ftr-432	1182	13	first	first	ADJ
ftr-432	1182	14	of	of	ADP
ftr-432	1182	15	them	they	PRON
ftr-432	1182	16	.	.	PUNCT
ftr-432	1183	1	1	1	X
ftr-432	1183	2	.	.	X
ftr-432	1183	3	stage	stage	NOUN
ftr-432	1183	4	two	two	NUM
ftr-432	1183	5	issue.-the	issue.-the	DET
ftr-432	1183	6	first	first	ADJ
ftr-432	1183	7	relevant	relevant	ADJ
ftr-432	1183	8	aspect	aspect	NOUN
ftr-432	1183	9	of	of	ADP
ftr-432	1183	10	jepsen	jepsen	PROPN
ftr-432	1183	11	was	be	AUX
ftr-432	1183	12	whether	whether	SCONJ
ftr-432	1183	13	jack	jack	PROPN
ftr-432	1183	14	's	's	PART
ftr-432	1183	15	right	right	NOUN
ftr-432	1183	16	to	to	PART
ftr-432	1183	17	sue	sue	VERB
ftr-432	1183	18	on	on	ADP
ftr-432	1183	19	the	the	DET
ftr-432	1183	20	note	note	NOUN
ftr-432	1183	21	constituted	constitute	VERB
ftr-432	1183	22	property	property	NOUN
ftr-432	1183	23	subject	subject	NOUN
ftr-432	1183	24	to	to	ADP
ftr-432	1183	25	the	the	DET
ftr-432	1183	26	lien	lien	NOUN
ftr-432	1183	27	.	.	PUNCT
ftr-432	1184	1	the	the	DET
ftr-432	1184	2	district	district	NOUN
ftr-432	1184	3	court	court	NOUN
ftr-432	1184	4	held	hold	VERB
ftr-432	1184	5	that	that	SCONJ
ftr-432	1184	6	it	it	PRON
ftr-432	1184	7	was.the	was.the	DET
ftr-432	1184	8	court	court	NOUN
ftr-432	1184	9	correctly	correctly	ADV
ftr-432	1184	10	described	describe	VERB
ftr-432	1184	11	drye	drye	PROPN
ftr-432	1184	12	'	'	PART
ftr-432	1184	13	s	s	PROPN
ftr-432	1184	14	teaching	teach	VERB
ftr-432	1184	15	that	that	SCONJ
ftr-432	1184	16	state	state	NOUN
ftr-432	1184	17	law	law	NOUN
ftr-432	1184	18	identifies	identify	VERB
ftr-432	1184	19	what	what	PRON
ftr-432	1184	20	powers	power	NOUN
ftr-432	1184	21	or	or	CCONJ
ftr-432	1184	22	interests	interest	NOUN
ftr-432	1184	23	the	the	DET
ftr-432	1184	24	taxpayer	taxpayer	NOUN
ftr-432	1184	25	has	have	VERB
ftr-432	1184	26	,	,	PUNCT
ftr-432	1184	27	but	but	CCONJ
ftr-432	1184	28	that	that	PRON
ftr-432	1184	29	federal	federal	ADJ
ftr-432	1184	30	law	law	NOUN
ftr-432	1184	31	determines	determine	VERB
ftr-432	1184	32	whether	whether	SCONJ
ftr-432	1184	33	those	those	DET
ftr-432	1184	34	powers	power	NOUN
ftr-432	1184	35	or	or	CCONJ
ftr-432	1184	36	interests	interest	NOUN
ftr-432	1184	37	constitute	constitute	VERB
ftr-432	1184	38	property	property	NOUN
ftr-432	1184	39	or	or	CCONJ
ftr-432	1184	40	property	property	NOUN
ftr-432	1184	41	rights	right	NOUN
ftr-432	1184	42	under	under	ADP
ftr-432	1184	43	section	section	NOUN
ftr-432	1184	44	6321.248	6321.248	NUM
ftr-432	1184	45	then	then	ADV
ftr-432	1184	46	,	,	PUNCT
ftr-432	1184	47	the	the	DET
ftr-432	1184	48	court	court	NOUN
ftr-432	1184	49	concluded	conclude	VERB
ftr-432	1184	50	that	that	SCONJ
ftr-432	1184	51	jack	jack	PROPN
ftr-432	1184	52	's	's	PART
ftr-432	1184	53	right	right	NOUN
ftr-432	1184	54	to	to	PART
ftr-432	1184	55	sue	sue	VERB
ftr-432	1184	56	on	on	ADP
ftr-432	1184	57	the	the	DET
ftr-432	1184	58	mortgage	mortgage	NOUN
ftr-432	1184	59	was	be	AUX
ftr-432	1184	60	a	a	DET
ftr-432	1184	61	section	section	NOUN
ftr-432	1184	62	6321	6321	NUM
ftr-432	1184	63	property	property	NOUN
ftr-432	1184	64	right	right	NOUN
ftr-432	1184	65	.	.	PUNCT
ftr-432	1185	1	why	why	SCONJ
ftr-432	1185	2	?	?	PUNCT
ftr-432	1186	1	first	first	ADV
ftr-432	1186	2	,	,	PUNCT
ftr-432	1186	3	citing	cite	VERB
ftr-432	1186	4	a	a	DET
ftr-432	1186	5	state	state	NOUN
ftr-432	1186	6	case	case	NOUN
ftr-432	1186	7	,	,	PUNCT
ftr-432	1186	8	the	the	DET
ftr-432	1186	9	court	court	NOUN
ftr-432	1186	10	found	find	VERB
ftr-432	1186	11	that	that	SCONJ
ftr-432	1186	12	"	"	PUNCT
ftr-432	1186	13	illinois	illinois	PROPN
ftr-432	1186	14	[	[	X
ftr-432	1186	15	the	the	DET
ftr-432	1186	16	state	state	NOUN
ftr-432	1186	17	of	of	ADP
ftr-432	1186	18	residence	residence	NOUN
ftr-432	1186	19	]	]	PUNCT
ftr-432	1186	20	attaches	attach	VERB
ftr-432	1186	21	property	property	NOUN
ftr-432	1186	22	rights	right	NOUN
ftr-432	1186	23	to	to	ADP
ftr-432	1186	24	choses	chose	NOUN
ftr-432	1186	25	in	in	ADP
ftr-432	1186	26	action	action	NOUN
ftr-432	1186	27	.	.	PUNCT
ftr-432	1187	1	"249	"249	PROPN
ftr-432	1187	2	second	second	ADV
ftr-432	1187	3	,	,	PUNCT
ftr-432	1187	4	quoting	quote	VERB
ftr-432	1187	5	one	one	NUM
ftr-432	1187	6	federal	federal	ADJ
ftr-432	1187	7	case	case	NOUN
ftr-432	1187	8	and	and	CCONJ
ftr-432	1187	9	citing	cite	VERB
ftr-432	1187	10	another	another	PRON
ftr-432	1187	11	,	,	PUNCT
ftr-432	1187	12	the	the	DET
ftr-432	1187	13	court	court	NOUN
ftr-432	1187	14	found	find	VERB
ftr-432	1187	15	that	that	SCONJ
ftr-432	1187	16	"	"	PUNCT
ftr-432	1187	17	[	[	X
ftr-432	1187	18	i]t	i]t	PROPN
ftr-432	1187	19	has	have	AUX
ftr-432	1187	20	been	be	AUX
ftr-432	1187	21	held	hold	VERB
ftr-432	1187	22	that	that	SCONJ
ftr-432	1187	23	so	so	ADV
ftr-432	1187	24	long	long	ADV
ftr-432	1187	25	as	as	SCONJ
ftr-432	1187	26	the	the	DET
ftr-432	1187	27	state	state	NOUN
ftr-432	1187	28	law	law	NOUN
ftr-432	1187	29	interest	interest	NOUN
ftr-432	1187	30	is	be	AUX
ftr-432	1187	31	an	an	DET
ftr-432	1187	32	economic	economic	ADJ
ftr-432	1187	33	asset	asset	NOUN
ftr-432	1187	34	in	in	ADP
ftr-432	1187	35	the	the	DET
ftr-432	1187	36	sense	sense	NOUN
ftr-432	1187	37	that	that	SCONJ
ftr-432	1187	38	it	it	PRON
ftr-432	1187	39	has	have	AUX
ftr-432	1187	40	pecuniary	pecuniary	ADJ
ftr-432	1187	41	worth	worth	NOUN
ftr-432	1187	42	and	and	CCONJ
ftr-432	1187	43	is	be	AUX
ftr-432	1187	44	transferrable	transferrable	ADJ
ftr-432	1187	45	,	,	PUNCT
ftr-432	1187	46	then	then	ADV
ftr-432	1187	47	it	it	PRON
ftr-432	1187	48	is	be	AUX
ftr-432	1187	49	subject	subject	ADJ
ftr-432	1187	50	to	to	ADP
ftr-432	1187	51	the	the	DET
ftr-432	1187	52	federal	federal	ADJ
ftr-432	1187	53	tax	tax	NOUN
ftr-432	1187	54	lien	lien	NOUN
ftr-432	1187	55	.	.	PUNCT
ftr-432	1188	1	'	'	PUNCT
ftr-432	1188	2	"	"	PUNCT
ftr-432	1188	3	250	250	NUM
ftr-432	1188	4	it	it	PRON
ftr-432	1188	5	was	be	AUX
ftr-432	1188	6	unnecessary	unnecessary	ADJ
ftr-432	1188	7	,	,	PUNCT
ftr-432	1188	8	indeed	indeed	ADV
ftr-432	1188	9	irrelevant	irrelevant	ADJ
ftr-432	1188	10	,	,	PUNCT
ftr-432	1188	11	for	for	SCONJ
ftr-432	1188	12	the	the	DET
ftr-432	1188	13	court	court	NOUN
ftr-432	1188	14	to	to	PART
ftr-432	1188	15	cite	cite	VERB
ftr-432	1188	16	the	the	DET
ftr-432	1188	17	state	state	NOUN
ftr-432	1188	18	case	case	NOUN
ftr-432	1188	19	or	or	CCONJ
ftr-432	1188	20	to	to	PART
ftr-432	1188	21	discuss	discuss	VERB
ftr-432	1188	22	the	the	DET
ftr-432	1188	23	property	property	NOUN
ftr-432	1188	24	or	or	CCONJ
ftr-432	1188	25	non	non	ADJ
ftr-432	1188	26	-	-	ADJ
ftr-432	1188	27	property	property	ADJ
ftr-432	1188	28	status	status	NOUN
ftr-432	1188	29	of	of	ADP
ftr-432	1188	30	choses	chose	NOUN
ftr-432	1188	31	in	in	ADP
ftr-432	1188	32	action	action	NOUN
ftr-432	1188	33	under	under	ADP
ftr-432	1188	34	state	state	NOUN
ftr-432	1188	35	law	law	NOUN
ftr-432	1188	36	.	.	PUNCT
ftr-432	1189	1	once	once	SCONJ
ftr-432	1189	2	state	state	NOUN
ftr-432	1189	3	law	law	NOUN
ftr-432	1189	4	established	establish	VERB
ftr-432	1189	5	that	that	SCONJ
ftr-432	1189	6	jack	jack	PROPN
ftr-432	1189	7	had	have	VERB
ftr-432	1189	8	a	a	DET
ftr-432	1189	9	chose	chose	NOUN
ftr-432	1189	10	in	in	ADP
ftr-432	1189	11	action	action	NOUN
ftr-432	1189	12	(	(	PUNCT
ftr-432	1189	13	stage	stage	NOUN
ftr-432	1189	14	one	one	NUM
ftr-432	1189	15	)	)	PUNCT
ftr-432	1189	16	,	,	PUNCT
ftr-432	1189	17	it	it	PRON
ftr-432	1189	18	then	then	ADV
ftr-432	1189	19	became	become	VERB
ftr-432	1189	20	a	a	DET
ftr-432	1189	21	matter	matter	NOUN
ftr-432	1189	22	exclusively	exclusively	ADV
ftr-432	1189	23	of	of	ADP
ftr-432	1189	24	federal	federal	ADJ
ftr-432	1189	25	law	law	NOUN
ftr-432	1189	26	whether	whether	SCONJ
ftr-432	1189	27	that	that	PRON
ftr-432	1189	28	chose	choose	VERB
ftr-432	1189	29	in	in	ADP
ftr-432	1189	30	action	action	NOUN
ftr-432	1189	31	constituted	constitute	VERB
ftr-432	1189	32	a	a	DET
ftr-432	1189	33	section	section	NOUN
ftr-432	1189	34	6321	6321	NUM
ftr-432	1189	35	property	property	NOUN
ftr-432	1189	36	right	right	NOUN
ftr-432	1189	37	(	(	PUNCT
ftr-432	1189	38	stage	stage	NOUN
ftr-432	1189	39	two	two	NUM
ftr-432	1189	40	)	)	PUNCT
ftr-432	1189	41	.	.	PUNCT
ftr-432	1190	1	the	the	DET
ftr-432	1190	2	status	status	NOUN
ftr-432	1190	3	of	of	ADP
ftr-432	1190	4	choses	chose	NOUN
ftr-432	1190	5	in	in	ADP
ftr-432	1190	6	action	action	NOUN
ftr-432	1190	7	as	as	ADP
ftr-432	1190	8	property	property	NOUN
ftr-432	1190	9	for	for	ADP
ftr-432	1190	10	illinois	illinois	PROPN
ftr-432	1190	11	purposes	purpose	NOUN
ftr-432	1190	12	would	would	AUX
ftr-432	1190	13	neither	neither	CCONJ
ftr-432	1190	14	add	add	VERB
ftr-432	1190	15	to	to	ADP
ftr-432	1190	16	,	,	PUNCT
ftr-432	1190	17	nor	nor	CCONJ
ftr-432	1190	18	detract	detract	VERB
ftr-432	1190	19	from	from	ADP
ftr-432	1190	20	,	,	PUNCT
ftr-432	1190	21	the	the	DET
ftr-432	1190	22	case	case	NOUN
ftr-432	1190	23	for	for	ADP
ftr-432	1190	24	their	their	PRON
ftr-432	1190	25	classification	classification	NOUN
ftr-432	1190	26	as	as	ADP
ftr-432	1190	27	section	section	NOUN
ftr-432	1190	28	6321	6321	NUM
ftr-432	1190	29	property	property	NOUN
ftr-432	1190	30	rights	right	NOUN
ftr-432	1190	31	.	.	PUNCT
ftr-432	1191	1	plainly	plainly	ADV
ftr-432	1191	2	,	,	PUNCT
ftr-432	1191	3	jepsen	jepsen	PROPN
ftr-432	1191	4	is	be	AUX
ftr-432	1191	5	explicable	explicable	ADJ
ftr-432	1191	6	by	by	ADP
ftr-432	1191	7	the	the	DET
ftr-432	1191	8	"	"	PUNCT
ftr-432	1191	9	make	make	VERB
ftr-432	1191	10	weight	weight	NOUN
ftr-432	1191	11	"	"	PUNCT
ftr-432	1191	12	instinct	instinct	NOUN
ftr-432	1191	13	,	,	PUNCT
ftr-432	1191	14	the	the	DET
ftr-432	1191	15	tendency	tendency	NOUN
ftr-432	1191	16	of	of	ADP
ftr-432	1191	17	judges	judge	NOUN
ftr-432	1191	18	(	(	PUNCT
ftr-432	1191	19	and	and	CCONJ
ftr-432	1191	20	,	,	PUNCT
ftr-432	1191	21	one	one	PRON
ftr-432	1191	22	must	must	AUX
ftr-432	1191	23	admit	admit	VERB
ftr-432	1191	24	,	,	PUNCT
ftr-432	1191	25	commentators	commentator	NOUN
ftr-432	1191	26	)	)	PUNCT
ftr-432	1191	27	to	to	PART
ftr-432	1191	28	"	"	PUNCT
ftr-432	1191	29	throw	throw	VERB
ftr-432	1191	30	in	in	ADP
ftr-432	1191	31	something	something	PRON
ftr-432	1191	32	more	more	ADJ
ftr-432	1191	33	"	"	PUNCT
ftr-432	1191	34	to	to	PART
ftr-432	1191	35	bolster	bolster	VERB
ftr-432	1191	36	a	a	DET
ftr-432	1191	37	conclusion	conclusion	NOUN
ftr-432	1191	38	already	already	ADV
ftr-432	1191	39	reached	reach	VERB
ftr-432	1191	40	on	on	ADP
ftr-432	1191	41	the	the	DET
ftr-432	1191	42	basis	basis	NOUN
ftr-432	1191	43	of	of	ADP
ftr-432	1191	44	,	,	PUNCT
ftr-432	1191	45	or	or	CCONJ
ftr-432	1191	46	solidly	solidly	ADV
ftr-432	1191	47	grounded	ground	VERB
ftr-432	1191	48	in	in	ADP
ftr-432	1191	49	,	,	PUNCT
ftr-432	1191	50	some	some	DET
ftr-432	1191	51	other	other	ADJ
ftr-432	1191	52	genuinely	genuinely	ADV
ftr-432	1191	53	dispositive	dispositive	ADJ
ftr-432	1191	54	factor	factor	NOUN
ftr-432	1191	55	.	.	PUNCT
ftr-432	1192	1	this	this	PRON
ftr-432	1192	2	is	be	AUX
ftr-432	1192	3	far	far	ADV
ftr-432	1192	4	from	from	ADP
ftr-432	1192	5	a	a	DET
ftr-432	1192	6	sin	sin	NOUN
ftr-432	1192	7	.	.	PUNCT
ftr-432	1193	1	still	still	ADV
ftr-432	1193	2	,	,	PUNCT
ftr-432	1193	3	the	the	DET
ftr-432	1193	4	invocation	invocation	NOUN
ftr-432	1193	5	of	of	ADP
ftr-432	1193	6	a	a	DET
ftr-432	1193	7	state	state	NOUN
ftr-432	1193	8	characterization	characterization	NOUN
ftr-432	1193	9	in	in	ADP
ftr-432	1193	10	jepsen	jepsen	PROPN
ftr-432	1193	11	might	might	AUX
ftr-432	1193	12	lead	lead	VERB
ftr-432	1193	13	an	an	DET
ftr-432	1193	14	uncareful	uncareful	ADJ
ftr-432	1193	15	reader	reader	NOUN
ftr-432	1193	16	to	to	PART
ftr-432	1193	17	think	think	VERB
ftr-432	1193	18	-	-	PUNCT
ftr-432	1193	19	contrary	contrary	ADJ
ftr-432	1193	20	to	to	ADP
ftr-432	1193	21	drye	drye	NOUN
ftr-432	1193	22	-	-	PUNCT
ftr-432	1193	23	that	that	DET
ftr-432	1193	24	state	state	NOUN
ftr-432	1193	25	law	law	NOUN
ftr-432	1193	26	is	be	AUX
ftr-432	1193	27	pertinent	pertinent	ADJ
ftr-432	1193	28	to	to	ADP
ftr-432	1193	29	the	the	DET
ftr-432	1193	30	stage	stage	NOUN
ftr-432	1193	31	two	two	NUM
ftr-432	1193	32	characterization	characterization	NOUN
ftr-432	1193	33	.	.	PUNCT
ftr-432	1194	1	247	247	NUM
ftr-432	1194	2	.	.	X
ftr-432	1195	1	131	131	NUM
ftr-432	1195	2	f.	f.	PROPN
ftr-432	1195	3	supp	supp	PROPN
ftr-432	1195	4	.	.	PUNCT
ftr-432	1196	1	2d	2d	PROPN
ftr-432	1196	2	1076	1076	NUM
ftr-432	1196	3	(	(	PUNCT
ftr-432	1196	4	w.d	w.d	PROPN
ftr-432	1196	5	.	.	PROPN
ftr-432	1196	6	ark	ark	PROPN
ftr-432	1196	7	.	.	PROPN
ftr-432	1196	8	2000	2000	NUM
ftr-432	1196	9	)	)	PUNCT
ftr-432	1196	10	.	.	PUNCT
ftr-432	1197	1	the	the	DET
ftr-432	1197	2	circuit	circuit	NOUN
ftr-432	1197	3	court	court	NOUN
ftr-432	1197	4	did	do	AUX
ftr-432	1197	5	not	not	PART
ftr-432	1197	6	discuss	discuss	VERB
ftr-432	1197	7	this	this	DET
ftr-432	1197	8	conclusion	conclusion	NOUN
ftr-432	1197	9	since	since	SCONJ
ftr-432	1197	10	,	,	PUNCT
ftr-432	1197	11	on	on	ADP
ftr-432	1197	12	appeal	appeal	NOUN
ftr-432	1197	13	,	,	PUNCT
ftr-432	1197	14	the	the	DET
ftr-432	1197	15	taxpayer	taxpayer	NOUN
ftr-432	1197	16	pursued	pursue	VERB
ftr-432	1197	17	other	other	ADJ
ftr-432	1197	18	arguments	argument	NOUN
ftr-432	1197	19	,	,	PUNCT
ftr-432	1197	20	not	not	PART
ftr-432	1197	21	challenging	challenge	VERB
ftr-432	1197	22	this	this	DET
ftr-432	1197	23	conclusion	conclusion	NOUN
ftr-432	1197	24	directly	directly	ADV
ftr-432	1197	25	.	.	PUNCT
ftr-432	1198	1	248	248	NUM
ftr-432	1198	2	.	.	PUNCT
ftr-432	1199	1	see	see	VERB
ftr-432	1199	2	i	i	PRON
ftr-432	1199	3	d.	d.	PROPN
ftr-432	1199	4	at	at	ADP
ftr-432	1199	5	1081	1081	NUM
ftr-432	1199	6	-	-	SYM
ftr-432	1199	7	82	82	NUM
ftr-432	1199	8	.	.	PUNCT
ftr-432	1200	1	the	the	DET
ftr-432	1200	2	circuit	circuit	NOUN
ftr-432	1200	3	court	court	NOUN
ftr-432	1200	4	also	also	ADV
ftr-432	1200	5	noted	note	VERB
ftr-432	1200	6	this	this	DET
ftr-432	1200	7	teaching	teaching	NOUN
ftr-432	1200	8	.	.	PUNCT
ftr-432	1201	1	see	see	VERB
ftr-432	1201	2	268	268	NUM
ftr-432	1201	3	f.3d	f.3d	NUM
ftr-432	1201	4	at	at	ADP
ftr-432	1201	5	585	585	NUM
ftr-432	1201	6	.	.	PUNCT
ftr-432	1202	1	249	249	NUM
ftr-432	1202	2	.	.	PUNCT
ftr-432	1203	1	i	i	PRON
ftr-432	1203	2	d.	d.	PROPN
ftr-432	1203	3	at	at	ADP
ftr-432	1203	4	1085	1085	NUM
ftr-432	1203	5	(	(	PUNCT
ftr-432	1203	6	citing	cite	VERB
ftr-432	1203	7	kaiser	kaiser	PROPN
ftr-432	1203	8	-	-	PUNCT
ftr-432	1203	9	ducett	ducett	PROPN
ftr-432	1203	10	corp	corp	PROPN
ftr-432	1203	11	.	.	PROPN
ftr-432	1204	1	v.	v.	ADP
ftr-432	1204	2	chicago	chicago	PROPN
ftr-432	1204	3	-	-	PUNCT
ftr-432	1204	4	joliet	joliet	PROPN
ftr-432	1204	5	livestock	livestock	NOUN
ftr-432	1204	6	mktg	mktg	PROPN
ftr-432	1204	7	.	.	PUNCT
ftr-432	1205	1	ctr	ctr	PROPN
ftr-432	1205	2	.	.	PROPN
ftr-432	1205	3	,	,	PUNCT
ftr-432	1205	4	inc	inc	PROPN
ftr-432	1205	5	.	.	PROPN
ftr-432	1205	6	,	,	PUNCT
ftr-432	1205	7	407	407	NUM
ftr-432	1205	8	n.e.2d	n.e.2d	NOUN
ftr-432	1205	9	1149	1149	NUM
ftr-432	1205	10	(	(	PUNCT
ftr-432	1205	11	1980	1980	NUM
ftr-432	1205	12	)	)	PUNCT
ftr-432	1205	13	)	)	PUNCT
ftr-432	1205	14	.	.	PUNCT
ftr-432	1206	1	250	250	NUM
ftr-432	1206	2	.	.	X
ftr-432	1207	1	131	131	NUM
ftr-432	1207	2	f.	f.	PROPN
ftr-432	1207	3	supp	supp	PROPN
ftr-432	1207	4	.	.	PUNCT
ftr-432	1208	1	2d	2d	PROPN
ftr-432	1208	2	at	at	ADP
ftr-432	1208	3	1085	1085	NUM
ftr-432	1208	4	(	(	PUNCT
ftr-432	1208	5	quoting	quote	VERB
ftr-432	1208	6	united	united	PROPN
ftr-432	1208	7	states	states	PROPN
ftr-432	1208	8	v.	v.	ADP
ftr-432	1208	9	stonehill	stonehill	PROPN
ftr-432	1208	10	,	,	PUNCT
ftr-432	1208	11	83	83	NUM
ftr-432	1208	12	f.3d	f.3d	NUM
ftr-432	1208	13	1156	1156	NUM
ftr-432	1208	14	,	,	PUNCT
ftr-432	1208	15	1159	1159	NUM
ftr-432	1208	16	(	(	PUNCT
ftr-432	1208	17	9th	9th	ADJ
ftr-432	1208	18	cir	cir	NOUN
ftr-432	1208	19	.	.	PUNCT
ftr-432	1208	20	1996	1996	NUM
ftr-432	1208	21	)	)	PUNCT
ftr-432	1208	22	,	,	PUNCT
ftr-432	1208	23	and	and	CCONJ
ftr-432	1208	24	citing	cite	VERB
ftr-432	1208	25	united	united	PROPN
ftr-432	1208	26	states	states	PROPN
ftr-432	1208	27	v.	v.	PROPN
ftr-432	1208	28	goldberg	goldberg	PROPN
ftr-432	1208	29	,	,	PUNCT
ftr-432	1208	30	362	362	NUM
ftr-432	1208	31	f.2d	f.2d	ADP
ftr-432	1208	32	575	575	NUM
ftr-432	1208	33	,	,	PUNCT
ftr-432	1208	34	577	577	NUM
ftr-432	1208	35	(	(	PUNCT
ftr-432	1208	36	3d	3d	NUM
ftr-432	1208	37	cir	cir	NOUN
ftr-432	1208	38	.	.	PROPN
ftr-432	1208	39	1966	1966	NUM
ftr-432	1208	40	)	)	PUNCT
ftr-432	1208	41	)	)	PUNCT
ftr-432	1208	42	.	.	PUNCT
ftr-432	1209	1	florida	florida	PROPN
ftr-432	1209	2	tax	tax	PROPN
ftr-432	1209	3	review	review	NOUN
ftr-432	1209	4	[	[	X
ftr-432	1209	5	vol	vol	NOUN
ftr-432	1209	6	5:6	5:6	NUM
ftr-432	1209	7	the	the	DET
ftr-432	1209	8	good	good	NOUN
ftr-432	1209	9	,	,	PUNCT
ftr-432	1209	10	the	the	DET
ftr-432	1209	11	bad	bad	ADJ
ftr-432	1209	12	,	,	PUNCT
ftr-432	1209	13	and	and	CCONJ
ftr-432	1209	14	the	the	DET
ftr-432	1209	15	ugly	ugly	ADJ
ftr-432	1209	16	2	2	NUM
ftr-432	1209	17	.	.	NOUN
ftr-432	1209	18	stage	stage	NOUN
ftr-432	1209	19	three	three	NUM
ftr-432	1209	20	issue.-the	issue.-the	DET
ftr-432	1209	21	district	district	NOUN
ftr-432	1209	22	court	court	NOUN
ftr-432	1209	23	found	find	VERB
ftr-432	1209	24	it	it	PRON
ftr-432	1209	25	unnecessary	unnecessary	ADJ
ftr-432	1209	26	to	to	PART
ftr-432	1209	27	determine	determine	VERB
ftr-432	1209	28	whether	whether	SCONJ
ftr-432	1209	29	the	the	DET
ftr-432	1209	30	release	release	NOUN
ftr-432	1209	31	was	be	AUX
ftr-432	1209	32	a	a	DET
ftr-432	1209	33	fraudulent	fraudulent	ADJ
ftr-432	1209	34	conveyance	conveyance	NOUN
ftr-432	1209	35	.	.	PUNCT
ftr-432	1210	1	it	it	PRON
ftr-432	1210	2	took	take	VERB
ftr-432	1210	3	this	this	DET
ftr-432	1210	4	view	view	NOUN
ftr-432	1210	5	because	because	SCONJ
ftr-432	1210	6	"	"	PUNCT
ftr-432	1210	7	once	once	ADV
ftr-432	1210	8	a	a	DET
ftr-432	1210	9	tax	tax	NOUN
ftr-432	1210	10	lien	lien	NOUN
ftr-432	1210	11	has	have	AUX
ftr-432	1210	12	attached	attach	VERB
ftr-432	1210	13	the	the	DET
ftr-432	1210	14	taxpayer	taxpayer	NOUN
ftr-432	1210	15	can	can	AUX
ftr-432	1210	16	not	not	PART
ftr-432	1210	17	avoid	avoid	VERB
ftr-432	1210	18	or	or	CCONJ
ftr-432	1210	19	defeat	defeat	VERB
ftr-432	1210	20	liability	liability	NOUN
ftr-432	1210	21	by	by	ADP
ftr-432	1210	22	disclaiming	disclaim	VERB
ftr-432	1210	23	or	or	CCONJ
ftr-432	1210	24	renouncing	renounce	VERB
ftr-432	1210	25	interest	interest	NOUN
ftr-432	1210	26	in	in	ADP
ftr-432	1210	27	the	the	DET
ftr-432	1210	28	property	property	NOUN
ftr-432	1210	29	or	or	CCONJ
ftr-432	1210	30	transferring	transferring	NOUN
ftr-432	1210	31	,	,	PUNCT
ftr-432	1210	32	conveying	convey	VERB
ftr-432	1210	33	,	,	PUNCT
ftr-432	1210	34	or	or	CCONJ
ftr-432	1210	35	releasing	release	VERB
ftr-432	1210	36	the	the	DET
ftr-432	1210	37	interest	interest	NOUN
ftr-432	1210	38	.	.	PUNCT
ftr-432	1210	39	"	"	PUNCT
ftr-432	1211	1	'	'	PUNCT
ftr-432	1211	2	51	51	NUM
ftr-432	1211	3	this	this	PRON
ftr-432	1211	4	is	be	AUX
ftr-432	1211	5	a	a	DET
ftr-432	1211	6	stage	stage	NOUN
ftr-432	1211	7	three	three	NUM
ftr-432	1211	8	issue	issue	NOUN
ftr-432	1211	9	:	:	PUNCT
ftr-432	1211	10	post	post	ADJ
ftr-432	1211	11	-	-	ADJ
ftr-432	1211	12	lien	lien	ADJ
ftr-432	1211	13	attachment	attachment	NOUN
ftr-432	1211	14	consequences	consequence	NOUN
ftr-432	1211	15	,	,	PUNCT
ftr-432	1211	16	including	include	VERB
ftr-432	1211	17	irs	irs	PROPN
ftr-432	1211	18	's	's	PART
ftr-432	1211	19	collection	collection	NOUN
ftr-432	1211	20	options	option	NOUN
ftr-432	1211	21	and	and	CCONJ
ftr-432	1211	22	taxpayer	taxpayer	NOUN
ftr-432	1211	23	defenses	defense	NOUN
ftr-432	1211	24	thereto	thereto	VERB
ftr-432	1211	25	.	.	PUNCT
ftr-432	1212	1	the	the	DET
ftr-432	1212	2	district	district	NOUN
ftr-432	1212	3	court	court	NOUN
ftr-432	1212	4	resolved	resolve	VERB
ftr-432	1212	5	it	it	PRON
ftr-432	1212	6	correctly	correctly	ADV
ftr-432	1212	7	,	,	PUNCT
ftr-432	1212	8	on	on	ADP
ftr-432	1212	9	the	the	DET
ftr-432	1212	10	basis	basis	NOUN
ftr-432	1212	11	of	of	ADP
ftr-432	1212	12	dryez52	dryez52	PROPN
ftr-432	1212	13	and	and	CCONJ
ftr-432	1212	14	other	other	ADJ
ftr-432	1212	15	cases.253	cases.253	NOUN
ftr-432	1212	16	on	on	ADP
ftr-432	1212	17	appeal	appeal	NOUN
ftr-432	1212	18	,	,	PUNCT
ftr-432	1212	19	jack	jack	PROPN
ftr-432	1212	20	tried	try	VERB
ftr-432	1212	21	to	to	PART
ftr-432	1212	22	reframe	reframe	VERB
ftr-432	1212	23	the	the	DET
ftr-432	1212	24	irs	irs	PROPN
ftr-432	1212	25	options	option	NOUN
ftr-432	1212	26	/	/	SYM
ftr-432	1212	27	taxpayer	taxpayer	NOUN
ftr-432	1212	28	defenses	defense	NOUN
ftr-432	1212	29	issue	issue	NOUN
ftr-432	1212	30	as	as	ADP
ftr-432	1212	31	a	a	DET
ftr-432	1212	32	matter	matter	NOUN
ftr-432	1212	33	of	of	ADP
ftr-432	1212	34	defining	define	VERB
ftr-432	1212	35	his	his	PRON
ftr-432	1212	36	property	property	NOUN
ftr-432	1212	37	interest	interest	NOUN
ftr-432	1212	38	.	.	PUNCT
ftr-432	1213	1	he	he	PRON
ftr-432	1213	2	argued	argue	VERB
ftr-432	1213	3	that	that	SCONJ
ftr-432	1213	4	,	,	PUNCT
ftr-432	1213	5	as	as	ADP
ftr-432	1213	6	a	a	DET
ftr-432	1213	7	result	result	NOUN
ftr-432	1213	8	of	of	ADP
ftr-432	1213	9	the	the	DET
ftr-432	1213	10	release	release	NOUN
ftr-432	1213	11	,	,	PUNCT
ftr-432	1213	12	the	the	DET
ftr-432	1213	13	only	only	ADJ
ftr-432	1213	14	right	right	NOUN
ftr-432	1213	15	the	the	DET
ftr-432	1213	16	irs	irs	PROPN
ftr-432	1213	17	acquired	acquire	VERB
ftr-432	1213	18	,	,	PUNCT
ftr-432	1213	19	stepping	step	VERB
ftr-432	1213	20	into	into	ADP
ftr-432	1213	21	his	his	PRON
ftr-432	1213	22	shoes	shoe	NOUN
ftr-432	1213	23	as	as	ADP
ftr-432	1213	24	the	the	DET
ftr-432	1213	25	tax	tax	NOUN
ftr-432	1213	26	debtor	debtor	NOUN
ftr-432	1213	27	,	,	PUNCT
ftr-432	1213	28	was	be	AUX
ftr-432	1213	29	a	a	DET
ftr-432	1213	30	right	right	NOUN
ftr-432	1213	31	to	to	PART
ftr-432	1213	32	reinstate	reinstate	VERB
ftr-432	1213	33	the	the	DET
ftr-432	1213	34	released	release	VERB
ftr-432	1213	35	mortgage	mortgage	NOUN
ftr-432	1213	36	.	.	PUNCT
ftr-432	1214	1	the	the	DET
ftr-432	1214	2	eighth	eighth	ADJ
ftr-432	1214	3	circuit	circuit	NOUN
ftr-432	1214	4	rejected	reject	VERB
ftr-432	1214	5	this	this	DET
ftr-432	1214	6	attempt	attempt	NOUN
ftr-432	1214	7	.	.	PUNCT
ftr-432	1215	1	it	it	PRON
ftr-432	1215	2	noted	note	VERB
ftr-432	1215	3	that	that	SCONJ
ftr-432	1215	4	"	"	PUNCT
ftr-432	1215	5	the	the	DET
ftr-432	1215	6	survival	survival	NOUN
ftr-432	1215	7	of	of	ADP
ftr-432	1215	8	a	a	DET
ftr-432	1215	9	federal	federal	ADJ
ftr-432	1215	10	tax	tax	NOUN
ftr-432	1215	11	lien	lien	NOUN
ftr-432	1215	12	is	be	AUX
ftr-432	1215	13	a	a	DET
ftr-432	1215	14	question	question	NOUN
ftr-432	1215	15	of	of	ADP
ftr-432	1215	16	federal	federal	ADJ
ftr-432	1215	17	law	law	NOUN
ftr-432	1216	1	[	[	X
ftr-432	1216	2	and	and	CCONJ
ftr-432	1216	3	it	it	PRON
ftr-432	1216	4	found	find	VERB
ftr-432	1216	5	]	]	PUNCT
ftr-432	1216	6	no	no	DET
ftr-432	1216	7	authority	authority	NOUN
ftr-432	1216	8	for	for	ADP
ftr-432	1216	9	the	the	DET
ftr-432	1216	10	proposition	proposition	NOUN
ftr-432	1216	11	that	that	SCONJ
ftr-432	1216	12	a	a	DET
ftr-432	1216	13	taxpayer	taxpayer	NOUN
ftr-432	1216	14	may	may	AUX
ftr-432	1216	15	defeat	defeat	VERB
ftr-432	1216	16	an	an	DET
ftr-432	1216	17	existing	exist	VERB
ftr-432	1216	18	[	[	X
ftr-432	1216	19	tax	tax	NOUN
ftr-432	1216	20	]	]	PUNCT
ftr-432	1216	21	lien	lien	NOUN
ftr-432	1216	22	by	by	ADP
ftr-432	1216	23	releasing	release	VERB
ftr-432	1216	24	a	a	DET
ftr-432	1216	25	mortgage	mortgage	NOUN
ftr-432	1216	26	.	.	PUNCT
ftr-432	1217	1	"2	"2	PROPN
ftr-432	1217	2	54	54	NUM
ftr-432	1217	3	indeed	indeed	ADV
ftr-432	1217	4	,	,	PUNCT
ftr-432	1217	5	it	it	PRON
ftr-432	1217	6	cited	cite	VERB
ftr-432	1217	7	its	its	PRON
ftr-432	1217	8	decision	decision	NOUN
ftr-432	1217	9	in	in	ADP
ftr-432	1217	10	dye	dye	NOUN
ftr-432	1217	11	for	for	ADP
ftr-432	1217	12	authority	authority	NOUN
ftr-432	1217	13	contrary	contrary	ADJ
ftr-432	1217	14	to	to	ADP
ftr-432	1217	15	jack	jack	PROPN
ftr-432	1217	16	's	's	PART
ftr-432	1217	17	proposition	proposition	NOUN
ftr-432	1217	18	.	.	PUNCT
ftr-432	1218	1	-55	-55	PROPN
ftr-432	1218	2	b.	b.	PROPN
ftr-432	1218	3	analytically	analytically	ADV
ftr-432	1218	4	wrong	wrong	ADJ
ftr-432	1218	5	cases	case	NOUN
ftr-432	1218	6	cases	case	NOUN
ftr-432	1218	7	examinedhere	examinedhere	ADV
ftr-432	1218	8	are	be	AUX
ftr-432	1218	9	distinct	distinct	ADJ
ftr-432	1218	10	from	from	ADP
ftr-432	1218	11	the	the	DET
ftr-432	1218	12	cases	case	NOUN
ftr-432	1218	13	discussed	discuss	VERB
ftr-432	1218	14	immediately	immediately	ADV
ftr-432	1218	15	above	above	ADV
ftr-432	1218	16	because	because	SCONJ
ftr-432	1218	17	they	they	PRON
ftr-432	1218	18	reflect	reflect	VERB
ftr-432	1218	19	actual	actual	ADJ
ftr-432	1218	20	misunderstanding	misunderstanding	NOUN
ftr-432	1218	21	of	of	ADP
ftr-432	1218	22	drye	drye	NOUN
ftr-432	1218	23	,	,	PUNCT
ftr-432	1218	24	not	not	PART
ftr-432	1218	25	merely	merely	ADV
ftr-432	1218	26	loose	loose	ADJ
ftr-432	1218	27	expression	expression	NOUN
ftr-432	1218	28	of	of	ADP
ftr-432	1218	29	an	an	DET
ftr-432	1218	30	accurate	accurate	ADJ
ftr-432	1218	31	understanding	understanding	NOUN
ftr-432	1218	32	.	.	PUNCT
ftr-432	1219	1	they	they	PRON
ftr-432	1219	2	also	also	ADV
ftr-432	1219	3	are	be	AUX
ftr-432	1219	4	distinct	distinct	ADJ
ftr-432	1219	5	from	from	ADP
ftr-432	1219	6	the	the	DET
ftr-432	1219	7	bad	bad	ADJ
ftr-432	1219	8	cases	case	NOUN
ftr-432	1219	9	examined	examine	VERB
ftr-432	1219	10	in	in	ADP
ftr-432	1219	11	part	part	NOUN
ftr-432	1219	12	v	v	ADP
ftr-432	1219	13	because	because	SCONJ
ftr-432	1219	14	,	,	PUNCT
ftr-432	1219	15	despite	despite	SCONJ
ftr-432	1219	16	their	their	PRON
ftr-432	1219	17	analytical	analytical	ADJ
ftr-432	1219	18	errors	error	NOUN
ftr-432	1219	19	,	,	PUNCT
ftr-432	1219	20	they	they	PRON
ftr-432	1219	21	held	hold	VERB
ftr-432	1219	22	for	for	ADP
ftr-432	1219	23	the	the	DET
ftr-432	1219	24	right	right	ADJ
ftr-432	1219	25	party	party	NOUN
ftr-432	1219	26	.	.	PUNCT
ftr-432	1220	1	we	we	PRON
ftr-432	1220	2	consider	consider	VERB
ftr-432	1220	3	two	two	NUM
ftr-432	1220	4	groups	group	NOUN
ftr-432	1220	5	of	of	ADP
ftr-432	1220	6	cases	case	NOUN
ftr-432	1220	7	,	,	PUNCT
ftr-432	1220	8	dealing	deal	VERB
ftr-432	1220	9	with	with	ADP
ftr-432	1220	10	land	land	NOUN
ftr-432	1220	11	sale	sale	NOUN
ftr-432	1220	12	contracts	contract	NOUN
ftr-432	1220	13	and	and	CCONJ
ftr-432	1220	14	nominee	nominee	NOUN
ftr-432	1220	15	liens	lien	NOUN
ftr-432	1220	16	.	.	PUNCT
ftr-432	1221	1	1	1	X
ftr-432	1221	2	.	.	X
ftr-432	1221	3	land	land	NOUN
ftr-432	1221	4	sale	sale	NOUN
ftr-432	1221	5	contracts.-two	contracts.-two	NOUN
ftr-432	1221	6	recent	recent	ADJ
ftr-432	1221	7	cases	case	NOUN
ftr-432	1221	8	-	-	PUNCT
ftr-432	1221	9	orme2	orme2	ADJ
ftr-432	1221	10	6	6	NUM
ftr-432	1221	11	and	and	CCONJ
ftr-432	1221	12	ready257	ready257	NOUN
ftr-432	1221	13	-	-	PUNCT
ftr-432	1221	14	involved	involve	VERB
ftr-432	1221	15	attachment	attachment	NOUN
ftr-432	1221	16	of	of	ADP
ftr-432	1221	17	the	the	DET
ftr-432	1221	18	federal	federal	ADJ
ftr-432	1221	19	tax	tax	NOUN
ftr-432	1221	20	lien	lien	NOUN
ftr-432	1221	21	to	to	ADP
ftr-432	1221	22	purchasers	purchaser	NOUN
ftr-432	1221	23	'	'	PART
ftr-432	1221	24	interests	interest	NOUN
ftr-432	1221	25	under	under	ADP
ftr-432	1221	26	land	land	NOUN
ftr-432	1221	27	sales	sale	NOUN
ftr-432	1221	28	contracts	contract	NOUN
ftr-432	1221	29	.	.	PUNCT
ftr-432	1222	1	the	the	DET
ftr-432	1222	2	contracts	contract	NOUN
ftr-432	1222	3	were	be	AUX
ftr-432	1222	4	governed	govern	VERB
ftr-432	1222	5	by	by	ADP
ftr-432	1222	6	montana	montana	PROPN
ftr-432	1222	7	and	and	CCONJ
ftr-432	1222	8	florida	florida	PROPN
ftr-432	1222	9	law	law	PROPN
ftr-432	1222	10	,	,	PUNCT
ftr-432	1222	11	respectively	respectively	ADV
ftr-432	1222	12	.	.	PUNCT
ftr-432	1223	1	in	in	ADP
ftr-432	1223	2	orme	orme	PROPN
ftr-432	1223	3	,	,	PUNCT
ftr-432	1223	4	the	the	DET
ftr-432	1223	5	ormes	orme	NOUN
ftr-432	1223	6	had	have	AUX
ftr-432	1223	7	transferred	transfer	VERB
ftr-432	1223	8	real	real	ADJ
ftr-432	1223	9	property	property	NOUN
ftr-432	1223	10	to	to	ADP
ftr-432	1223	11	the	the	DET
ftr-432	1223	12	burgesses	burgess	NOUN
ftr-432	1223	13	pursuant	pursuant	ADJ
ftr-432	1223	14	to	to	ADP
ftr-432	1223	15	a	a	DET
ftr-432	1223	16	land	land	NOUN
ftr-432	1223	17	sale	sale	NOUN
ftr-432	1223	18	contract	contract	NOUN
ftr-432	1223	19	.	.	PUNCT
ftr-432	1224	1	during	during	ADP
ftr-432	1224	2	the	the	DET
ftr-432	1224	3	term	term	NOUN
ftr-432	1224	4	of	of	ADP
ftr-432	1224	5	the	the	DET
ftr-432	1224	6	contact	contact	NOUN
ftr-432	1224	7	,	,	PUNCT
ftr-432	1224	8	the	the	DET
ftr-432	1224	9	irs	irs	PROPN
ftr-432	1224	10	made	make	VERB
ftr-432	1224	11	251	251	NUM
ftr-432	1224	12	.	.	PUNCT
ftr-432	1225	1	105	105	NUM
ftr-432	1225	2	f.	f.	PROPN
ftr-432	1225	3	supp	supp	PROPN
ftr-432	1225	4	.	.	PUNCT
ftr-432	1226	1	2d	2d	PROPN
ftr-432	1226	2	at	at	ADP
ftr-432	1226	3	1037	1037	NUM
ftr-432	1226	4	.	.	PUNCT
ftr-432	1227	1	252	252	NUM
ftr-432	1227	2	.	.	PUNCT
ftr-432	1227	3	drye	drye	PROPN
ftr-432	1227	4	was	be	AUX
ftr-432	1227	5	cited	cite	VERB
ftr-432	1227	6	for	for	ADP
ftr-432	1227	7	the	the	DET
ftr-432	1227	8	preopsition	preopsition	NOUN
ftr-432	1227	9	that	that	PRON
ftr-432	1227	10	the	the	DET
ftr-432	1227	11	"	"	PUNCT
ftr-432	1227	12	tax	tax	NOUN
ftr-432	1227	13	lien	lien	NOUN
ftr-432	1227	14	could	could	AUX
ftr-432	1227	15	not	not	PART
ftr-432	1227	16	be	be	AUX
ftr-432	1227	17	defeated	defeat	VERB
ftr-432	1227	18	by	by	ADP
ftr-432	1227	19	disclaiming	disclaim	VERB
ftr-432	1227	20	interest	interest	NOUN
ftr-432	1227	21	in	in	ADP
ftr-432	1227	22	an	an	DET
ftr-432	1227	23	estate	estate	NOUN
ftr-432	1227	24	.	.	PUNCT
ftr-432	1227	25	"	"	PUNCT
ftr-432	1228	1	i	i	PRON
ftr-432	1228	2	d.	d.	PROPN
ftr-432	1228	3	(	(	PUNCT
ftr-432	1228	4	citing	cite	VERB
ftr-432	1228	5	drye	drye	NOUN
ftr-432	1228	6	,	,	PUNCT
ftr-432	1228	7	120	120	NUM
ftr-432	1228	8	s.	s.	PROPN
ftr-432	1228	9	ct	ct	PROPN
ftr-432	1228	10	.	.	PUNCT
ftr-432	1229	1	at	at	ADP
ftr-432	1229	2	482	482	NUM
ftr-432	1229	3	-	-	SYM
ftr-432	1229	4	83	83	NUM
ftr-432	1229	5	)	)	PUNCT
ftr-432	1229	6	.	.	PUNCT
ftr-432	1230	1	253	253	NUM
ftr-432	1230	2	.	.	PUNCT
ftr-432	1231	1	see	see	AUX
ftr-432	1231	2	also	also	ADV
ftr-432	1231	3	united	united	PROPN
ftr-432	1231	4	states	states	PROPN
ftr-432	1231	5	v.	v.	ADP
ftr-432	1231	6	rodgers	rodger	NOUN
ftr-432	1231	7	,	,	PUNCT
ftr-432	1231	8	461	461	NUM
ftr-432	1231	9	u.s	u.s	PROPN
ftr-432	1231	10	.	.	PROPN
ftr-432	1231	11	677	677	NUM
ftr-432	1231	12	,	,	PUNCT
ftr-432	1231	13	691	691	NUM
ftr-432	1231	14	n.16	n.16	PROPN
ftr-432	1231	15	(	(	PUNCT
ftr-432	1231	16	1983	1983	NUM
ftr-432	1231	17	)	)	PUNCT
ftr-432	1231	18	;	;	PUNCT
ftr-432	1231	19	united	united	PROPN
ftr-432	1231	20	states	states	PROPN
ftr-432	1231	21	v.	v.	PROPN
ftr-432	1231	22	goldberg	goldberg	PROPN
ftr-432	1231	23	,	,	PUNCT
ftr-432	1231	24	362	362	NUM
ftr-432	1231	25	f.2d	f.2d	ADP
ftr-432	1231	26	575	575	NUM
ftr-432	1231	27	,	,	PUNCT
ftr-432	1231	28	577	577	NUM
ftr-432	1231	29	(	(	PUNCT
ftr-432	1231	30	3rd	3rd	ADJ
ftr-432	1231	31	cir	cir	NOUN
ftr-432	1231	32	.	.	PUNCT
ftr-432	1231	33	1966	1966	NUM
ftr-432	1231	34	)	)	PUNCT
ftr-432	1231	35	.	.	PUNCT
ftr-432	1232	1	254	254	NUM
ftr-432	1232	2	.	.	X
ftr-432	1233	1	268	268	NUM
ftr-432	1233	2	f.3d	f.3d	NUM
ftr-432	1233	3	at	at	ADP
ftr-432	1233	4	587	587	NUM
ftr-432	1233	5	.	.	PUNCT
ftr-432	1234	1	255	255	NUM
ftr-432	1234	2	.	.	PUNCT
ftr-432	1235	1	i	i	PRON
ftr-432	1235	2	d.	d.	PROPN
ftr-432	1235	3	(	(	PUNCT
ftr-432	1235	4	quotingdryefamily	quotingdryefamily	ADV
ftr-432	1235	5	1995	1995	NUM
ftr-432	1235	6	trustv	trustv	NOUN
ftr-432	1235	7	.	.	PUNCT
ftr-432	1236	1	united	united	PROPN
ftr-432	1236	2	states	states	PROPN
ftr-432	1236	3	,	,	PUNCT
ftr-432	1236	4	152	152	NUM
ftr-432	1236	5	f.3d	f.3d	NUM
ftr-432	1236	6	892,899	892,899	NUM
ftr-432	1236	7	(	(	PUNCT
ftr-432	1236	8	8th	8th	ADJ
ftr-432	1236	9	cir	cir	NOUN
ftr-432	1236	10	.	.	PUNCT
ftr-432	1236	11	1998	1998	NUM
ftr-432	1236	12	)	)	PUNCT
ftr-432	1236	13	(	(	PUNCT
ftr-432	1236	14	"	"	PUNCT
ftr-432	1236	15	congress	congress	PROPN
ftr-432	1236	16	did	do	AUX
ftr-432	1236	17	not	not	PART
ftr-432	1236	18	intend	intend	VERB
ftr-432	1236	19	that	that	SCONJ
ftr-432	1236	20	taxpayers	taxpayer	NOUN
ftr-432	1236	21	have	have	VERB
ftr-432	1236	22	the	the	DET
ftr-432	1236	23	prerogative	prerogative	NOUN
ftr-432	1236	24	to	to	PART
ftr-432	1236	25	relinquish	relinquish	VERB
ftr-432	1236	26	rights	right	NOUN
ftr-432	1236	27	in	in	ADP
ftr-432	1236	28	property	property	NOUN
ftr-432	1236	29	in	in	ADP
ftr-432	1236	30	favor	favor	NOUN
ftr-432	1236	31	of	of	ADP
ftr-432	1236	32	avoiding	avoid	VERB
ftr-432	1236	33	tax	tax	NOUN
ftr-432	1236	34	liability	liability	NOUN
ftr-432	1236	35	.	.	PUNCT
ftr-432	1237	1	"	"	PUNCT
ftr-432	1237	2	)	)	PUNCT
ftr-432	1237	3	,	,	PUNCT
ftr-432	1237	4	aff'd	aff'd	NOUN
ftr-432	1237	5	,	,	PUNCT
ftr-432	1237	6	528	528	NUM
ftr-432	1237	7	u.s	u.s	PROPN
ftr-432	1237	8	.	.	PROPN
ftr-432	1237	9	49	49	NUM
ftr-432	1237	10	(	(	PUNCT
ftr-432	1237	11	1999	1999	NUM
ftr-432	1237	12	)	)	PUNCT
ftr-432	1237	13	)	)	PUNCT
ftr-432	1237	14	.	.	PUNCT
ftr-432	1238	1	256	256	NUM
ftr-432	1238	2	.	.	PUNCT
ftr-432	1239	1	orme	orme	PROPN
ftr-432	1239	2	v.	v.	PROPN
ftr-432	1239	3	united	united	PROPN
ftr-432	1239	4	states	states	PROPN
ftr-432	1239	5	,	,	PUNCT
ftr-432	1239	6	2001	2001	NUM
ftr-432	1239	7	wl	wl	SYM
ftr-432	1239	8	1242297	1242297	NUM
ftr-432	1239	9	(	(	PUNCT
ftr-432	1239	10	9th	9th	ADJ
ftr-432	1239	11	cir	cir	NOUN
ftr-432	1239	12	.	.	PROPN
ftr-432	1239	13	,	,	PUNCT
ftr-432	1239	14	oct	oct	PROPN
ftr-432	1239	15	.	.	PROPN
ftr-432	1239	16	18	18	NUM
ftr-432	1239	17	,	,	PUNCT
ftr-432	1239	18	2001	2001	NUM
ftr-432	1239	19	)	)	PUNCT
ftr-432	1239	20	.	.	PUNCT
ftr-432	1240	1	257	257	X
ftr-432	1240	2	.	.	PUNCT
ftr-432	1241	1	in	in	ADP
ftr-432	1241	2	re	re	X
ftr-432	1241	3	ready	ready	ADJ
ftr-432	1241	4	,	,	PUNCT
ftr-432	1241	5	2001	2001	NUM
ftr-432	1241	6	wl	wl	NOUN
ftr-432	1241	7	1191157	1191157	NUM
ftr-432	1241	8	(	(	PUNCT
ftr-432	1241	9	m.d	m.d	PROPN
ftr-432	1241	10	.	.	PROPN
ftr-432	1241	11	fla	fla	PROPN
ftr-432	1241	12	.	.	PROPN
ftr-432	1241	13	,	,	PUNCT
ftr-432	1241	14	sept	sept	PROPN
ftr-432	1241	15	.	.	PROPN
ftr-432	1241	16	7	7	NUM
ftr-432	1241	17	,	,	PUNCT
ftr-432	1241	18	2001	2001	NUM
ftr-432	1241	19	)	)	PUNCT
ftr-432	1241	20	.	.	PUNCT
ftr-432	1242	1	2002	2002	NUM
ftr-432	1242	2	]	]	PUNCT
ftr-432	1242	3	an	an	DET
ftr-432	1242	4	assessment	assessment	NOUN
ftr-432	1242	5	and	and	CCONJ
ftr-432	1242	6	filed	file	VERB
ftr-432	1242	7	a	a	DET
ftr-432	1242	8	tax	tax	NOUN
ftr-432	1242	9	lien	lien	NOUN
ftr-432	1242	10	against	against	ADP
ftr-432	1242	11	the	the	DET
ftr-432	1242	12	burgesses	burgess	NOUN
ftr-432	1242	13	.	.	PUNCT
ftr-432	1243	1	thereafter	thereafter	ADV
ftr-432	1243	2	,	,	PUNCT
ftr-432	1243	3	the	the	DET
ftr-432	1243	4	burgesses	burgess	NOUN
ftr-432	1243	5	forfeited	forfeit	VERB
ftr-432	1243	6	the	the	DET
ftr-432	1243	7	contract	contract	NOUN
ftr-432	1243	8	and	and	CCONJ
ftr-432	1243	9	title	title	NOUN
ftr-432	1243	10	to	to	ADP
ftr-432	1243	11	the	the	DET
ftr-432	1243	12	property	property	NOUN
ftr-432	1243	13	returned	return	VERB
ftr-432	1243	14	to	to	ADP
ftr-432	1243	15	the	the	DET
ftr-432	1243	16	ormes	orme	NOUN
ftr-432	1243	17	.	.	PUNCT
ftr-432	1244	1	the	the	DET
ftr-432	1244	2	ormes	orme	NOUN
ftr-432	1244	3	then	then	ADV
ftr-432	1244	4	brought	bring	VERB
ftr-432	1244	5	suit	suit	NOUN
ftr-432	1244	6	to	to	ADP
ftr-432	1244	7	quiet	quiet	ADJ
ftr-432	1244	8	title	title	NOUN
ftr-432	1244	9	to	to	ADP
ftr-432	1244	10	the	the	DET
ftr-432	1244	11	property	property	NOUN
ftr-432	1244	12	.	.	PUNCT
ftr-432	1245	1	the	the	DET
ftr-432	1245	2	government	government	NOUN
ftr-432	1245	3	argued	argue	VERB
ftr-432	1245	4	that	that	SCONJ
ftr-432	1245	5	the	the	DET
ftr-432	1245	6	forfeiture	forfeiture	NOUN
ftr-432	1245	7	was	be	AUX
ftr-432	1245	8	a	a	DET
ftr-432	1245	9	nonjudicial	nonjudicial	ADJ
ftr-432	1245	10	sale	sale	NOUN
ftr-432	1245	11	of	of	ADP
ftr-432	1245	12	the	the	DET
ftr-432	1245	13	property58	property58	ADJ
ftr-432	1245	14	subject	subject	NOUN
ftr-432	1245	15	to	to	ADP
ftr-432	1245	16	a	a	DET
ftr-432	1245	17	notice	notice	NOUN
ftr-432	1245	18	requirement	requirement	NOUN
ftr-432	1245	19	and	and	CCONJ
ftr-432	1245	20	that	that	SCONJ
ftr-432	1245	21	,	,	PUNCT
ftr-432	1245	22	since	since	SCONJ
ftr-432	1245	23	notice	notice	NOUN
ftr-432	1245	24	had	have	AUX
ftr-432	1245	25	not	not	PART
ftr-432	1245	26	been	be	AUX
ftr-432	1245	27	given	give	VERB
ftr-432	1245	28	to	to	ADP
ftr-432	1245	29	the	the	DET
ftr-432	1245	30	irs	irs	PROPN
ftr-432	1245	31	,	,	PUNCT
ftr-432	1245	32	the	the	DET
ftr-432	1245	33	tax	tax	NOUN
ftr-432	1245	34	lien	lien	NOUN
ftr-432	1245	35	against	against	ADP
ftr-432	1245	36	the	the	DET
ftr-432	1245	37	burgesses	burgess	NOUN
ftr-432	1245	38	'	'	PART
ftr-432	1245	39	property	property	NOUN
ftr-432	1245	40	remained	remain	VERB
ftr-432	1245	41	on	on	ADP
ftr-432	1245	42	the	the	DET
ftr-432	1245	43	land	land	NOUN
ftr-432	1245	44	after	after	SCONJ
ftr-432	1245	45	it	it	PRON
ftr-432	1245	46	reverted	revert	VERB
ftr-432	1245	47	to	to	ADP
ftr-432	1245	48	the	the	DET
ftr-432	1245	49	ormes.259	ormes.259	NOUN
ftr-432	1245	50	reversing	reverse	VERB
ftr-432	1245	51	the	the	DET
ftr-432	1245	52	district	district	NOUN
ftr-432	1245	53	court	court	NOUN
ftr-432	1245	54	,	,	PUNCT
ftr-432	1245	55	the	the	DET
ftr-432	1245	56	ninth	ninth	ADJ
ftr-432	1245	57	circuit	circuit	NOUN
ftr-432	1245	58	agreed	agree	VERB
ftr-432	1245	59	with	with	ADP
ftr-432	1245	60	the	the	DET
ftr-432	1245	61	government	government	NOUN
ftr-432	1245	62	.	.	PUNCT
ftr-432	1246	1	in	in	ADP
ftr-432	1246	2	ready	ready	ADJ
ftr-432	1246	3	,	,	PUNCT
ftr-432	1246	4	the	the	DET
ftr-432	1246	5	readys	readys	NOUN
ftr-432	1246	6	owned	own	VERB
ftr-432	1246	7	a	a	DET
ftr-432	1246	8	home	home	NOUN
ftr-432	1246	9	on	on	ADP
ftr-432	1246	10	luce	luce	PROPN
ftr-432	1246	11	road	road	NOUN
ftr-432	1246	12	and	and	CCONJ
ftr-432	1246	13	the	the	DET
ftr-432	1246	14	livelys	livelys	NOUN
ftr-432	1246	15	owned	own	VERB
ftr-432	1246	16	a	a	DET
ftr-432	1246	17	home	home	NOUN
ftr-432	1246	18	on	on	ADP
ftr-432	1246	19	laurel	laurel	NOUN
ftr-432	1246	20	lane	lane	NOUN
ftr-432	1246	21	,	,	PUNCT
ftr-432	1246	22	both	both	PRON
ftr-432	1246	23	located	locate	VERB
ftr-432	1246	24	in	in	ADP
ftr-432	1246	25	lakeland	lakeland	PROPN
ftr-432	1246	26	,	,	PUNCT
ftr-432	1246	27	florida	florida	PROPN
ftr-432	1246	28	.	.	PUNCT
ftr-432	1247	1	in	in	ADP
ftr-432	1247	2	july	july	PROPN
ftr-432	1247	3	1984	1984	NUM
ftr-432	1247	4	,	,	PUNCT
ftr-432	1247	5	they	they	PRON
ftr-432	1247	6	entered	enter	VERB
ftr-432	1247	7	into	into	ADP
ftr-432	1247	8	an	an	DET
ftr-432	1247	9	agreement	agreement	NOUN
ftr-432	1247	10	to	to	PART
ftr-432	1247	11	execute	execute	VERB
ftr-432	1247	12	warranty	warranty	NOUN
ftr-432	1247	13	deeds	deed	NOUN
ftr-432	1247	14	,	,	PUNCT
ftr-432	1247	15	each	each	DET
ftr-432	1247	16	couple	couple	NOUN
ftr-432	1247	17	transferring	transfer	VERB
ftr-432	1247	18	their	their	PRON
ftr-432	1247	19	home	home	NOUN
ftr-432	1247	20	to	to	ADP
ftr-432	1247	21	the	the	DET
ftr-432	1247	22	other	other	ADJ
ftr-432	1247	23	couple	couple	NOUN
ftr-432	1247	24	.	.	PUNCT
ftr-432	1248	1	they	they	PRON
ftr-432	1248	2	agreed	agree	VERB
ftr-432	1248	3	that	that	SCONJ
ftr-432	1248	4	these	these	DET
ftr-432	1248	5	deeds	deed	NOUN
ftr-432	1248	6	would	would	AUX
ftr-432	1248	7	be	be	AUX
ftr-432	1248	8	held	hold	VERB
ftr-432	1248	9	in	in	ADP
ftr-432	1248	10	escrow	escrow	NOUN
ftr-432	1248	11	and	and	CCONJ
ftr-432	1248	12	not	not	PART
ftr-432	1248	13	be	be	AUX
ftr-432	1248	14	recorded	record	VERB
ftr-432	1248	15	until	until	SCONJ
ftr-432	1248	16	both	both	DET
ftr-432	1248	17	parties	party	NOUN
ftr-432	1248	18	qualified	qualified	ADJ
ftr-432	1248	19	to	to	PART
ftr-432	1248	20	assume	assume	VERB
ftr-432	1248	21	the	the	DET
ftr-432	1248	22	respective	respective	ADJ
ftr-432	1248	23	mortgages	mortgage	NOUN
ftr-432	1248	24	on	on	ADP
ftr-432	1248	25	the	the	DET
ftr-432	1248	26	properties	property	NOUN
ftr-432	1248	27	.	.	PUNCT
ftr-432	1249	1	the	the	DET
ftr-432	1249	2	warranty	warranty	NOUN
ftr-432	1249	3	deeds	deed	NOUN
ftr-432	1249	4	were	be	AUX
ftr-432	1249	5	executed	execute	VERB
ftr-432	1249	6	,	,	PUNCT
ftr-432	1249	7	and	and	CCONJ
ftr-432	1249	8	in	in	ADP
ftr-432	1249	9	august	august	PROPN
ftr-432	1249	10	,	,	PUNCT
ftr-432	1249	11	1984	1984	NUM
ftr-432	1249	12	,	,	PUNCT
ftr-432	1249	13	the	the	DET
ftr-432	1249	14	readys	readys	NOUN
ftr-432	1249	15	obtained	obtain	VERB
ftr-432	1249	16	possession	possession	NOUN
ftr-432	1249	17	of	of	ADP
ftr-432	1249	18	the	the	DET
ftr-432	1249	19	laurel	laurel	NOUN
ftr-432	1249	20	lane	lane	NOUN
ftr-432	1249	21	property	property	NOUN
ftr-432	1249	22	.	.	PUNCT
ftr-432	1250	1	they	they	PRON
ftr-432	1250	2	lived	live	VERB
ftr-432	1250	3	there	there	ADV
ftr-432	1250	4	for	for	ADP
ftr-432	1250	5	the	the	DET
ftr-432	1250	6	next	next	ADJ
ftr-432	1250	7	sixteen	sixteen	NUM
ftr-432	1250	8	years	year	NOUN
ftr-432	1250	9	as	as	ADP
ftr-432	1250	10	their	their	PRON
ftr-432	1250	11	home	home	NOUN
ftr-432	1250	12	.	.	PUNCT
ftr-432	1251	1	-60	-60	PUNCT
ftr-432	1252	1	they	they	PRON
ftr-432	1252	2	paid	pay	VERB
ftr-432	1252	3	the	the	DET
ftr-432	1252	4	mortgage	mortgage	NOUN
ftr-432	1252	5	payments	payment	NOUN
ftr-432	1252	6	,	,	PUNCT
ftr-432	1252	7	property	property	NOUN
ftr-432	1252	8	taxes	taxis	NOUN
ftr-432	1252	9	,	,	PUNCT
ftr-432	1252	10	and	and	CCONJ
ftr-432	1252	11	insurance	insurance	NOUN
ftr-432	1252	12	premiums	premium	NOUN
ftr-432	1252	13	on	on	ADP
ftr-432	1252	14	the	the	DET
ftr-432	1252	15	property	property	NOUN
ftr-432	1252	16	during	during	ADP
ftr-432	1252	17	that	that	DET
ftr-432	1252	18	time	time	NOUN
ftr-432	1252	19	,	,	PUNCT
ftr-432	1252	20	and	and	CCONJ
ftr-432	1252	21	they	they	PRON
ftr-432	1252	22	deducted	deduct	VERB
ftr-432	1252	23	the	the	DET
ftr-432	1252	24	mortgage	mortgage	NOUN
ftr-432	1252	25	interest	interest	NOUN
ftr-432	1252	26	payments	payment	NOUN
ftr-432	1252	27	on	on	ADP
ftr-432	1252	28	their	their	PRON
ftr-432	1252	29	tax	tax	NOUN
ftr-432	1252	30	returns	return	NOUN
ftr-432	1252	31	.	.	PUNCT
ftr-432	1253	1	in	in	ADP
ftr-432	1253	2	december	december	PROPN
ftr-432	1253	3	,	,	PUNCT
ftr-432	1253	4	1999	1999	NUM
ftr-432	1253	5	,	,	PUNCT
ftr-432	1253	6	the	the	DET
ftr-432	1253	7	livelys	livelys	NOUN
ftr-432	1253	8	signed	sign	VERB
ftr-432	1253	9	a	a	DET
ftr-432	1253	10	quitclaim	quitclaim	NOUN
ftr-432	1253	11	deed	deed	NOUN
ftr-432	1253	12	transferring	transfer	VERB
ftr-432	1253	13	the	the	DET
ftr-432	1253	14	laurel	laurel	NOUN
ftr-432	1253	15	lane	lane	NOUN
ftr-432	1253	16	property	property	NOUN
ftr-432	1253	17	to	to	ADP
ftr-432	1253	18	the	the	DET
ftr-432	1253	19	readys	readys	NOUN
ftr-432	1253	20	,	,	PUNCT
ftr-432	1253	21	and	and	CCONJ
ftr-432	1253	22	that	that	DET
ftr-432	1253	23	deed	deed	NOUN
ftr-432	1253	24	was	be	AUX
ftr-432	1253	25	recorded	record	VERB
ftr-432	1253	26	in	in	ADP
ftr-432	1253	27	march	march	PROPN
ftr-432	1253	28	,	,	PUNCT
ftr-432	1253	29	2000	2000	NUM
ftr-432	1253	30	.	.	PUNCT
ftr-432	1254	1	in	in	ADP
ftr-432	1254	2	1992	1992	NUM
ftr-432	1254	3	,	,	PUNCT
ftr-432	1254	4	the	the	DET
ftr-432	1254	5	irs	irs	PROPN
ftr-432	1254	6	made	make	VERB
ftr-432	1254	7	an	an	DET
ftr-432	1254	8	assessment	assessment	NOUN
ftr-432	1254	9	and	and	CCONJ
ftr-432	1254	10	filed	file	VERB
ftr-432	1254	11	a	a	DET
ftr-432	1254	12	notice	notice	NOUN
ftr-432	1254	13	of	of	ADP
ftr-432	1254	14	tax	tax	NOUN
ftr-432	1254	15	lien	lien	NOUN
ftr-432	1254	16	against	against	ADP
ftr-432	1254	17	the	the	DET
ftr-432	1254	18	readys	readys	NOUN
ftr-432	1254	19	with	with	ADP
ftr-432	1254	20	respect	respect	NOUN
ftr-432	1254	21	to	to	ADP
ftr-432	1254	22	the	the	DET
ftr-432	1254	23	1990	1990	NUM
ftr-432	1254	24	income	income	NOUN
ftr-432	1254	25	taxes	taxis	NOUN
ftr-432	1254	26	.	.	PUNCT
ftr-432	1255	1	in	in	ADP
ftr-432	1255	2	1995	1995	NUM
ftr-432	1255	3	,	,	PUNCT
ftr-432	1255	4	it	it	PRON
ftr-432	1255	5	made	make	VERB
ftr-432	1255	6	an	an	DET
ftr-432	1255	7	additional	additional	ADJ
ftr-432	1255	8	assessment	assessment	NOUN
ftr-432	1255	9	and	and	CCONJ
ftr-432	1255	10	filed	file	VERB
ftr-432	1255	11	a	a	DET
ftr-432	1255	12	notice	notice	NOUN
ftr-432	1255	13	of	of	ADP
ftr-432	1255	14	an	an	DET
ftr-432	1255	15	additional	additional	ADJ
ftr-432	1255	16	lien	lien	NOUN
ftr-432	1255	17	against	against	ADP
ftr-432	1255	18	the	the	DET
ftr-432	1255	19	readys	readys	NOUN
ftr-432	1255	20	with	with	ADP
ftr-432	1255	21	respect	respect	NOUN
ftr-432	1255	22	to	to	ADP
ftr-432	1255	23	1991	1991	NUM
ftr-432	1255	24	income	income	NOUN
ftr-432	1255	25	taxes	taxis	NOUN
ftr-432	1255	26	.	.	PUNCT
ftr-432	1256	1	in	in	ADP
ftr-432	1256	2	june	june	PROPN
ftr-432	1256	3	,	,	PUNCT
ftr-432	1256	4	1999	1999	NUM
ftr-432	1256	5	(	(	PUNCT
ftr-432	1256	6	that	that	ADV
ftr-432	1256	7	is	is	ADV
ftr-432	1256	8	,	,	PUNCT
ftr-432	1256	9	six	six	NUM
ftr-432	1256	10	months	month	NOUN
ftr-432	1256	11	before	before	SCONJ
ftr-432	1256	12	the	the	DET
ftr-432	1256	13	quitclaim	quitclaim	NOUN
ftr-432	1256	14	deed	deed	VERB
ftr-432	1256	15	conveying	convey	VERB
ftr-432	1256	16	the	the	DET
ftr-432	1256	17	laurel	laurel	NOUN
ftr-432	1256	18	lane	lane	NOUN
ftr-432	1256	19	property	property	NOUN
ftr-432	1256	20	to	to	ADP
ftr-432	1256	21	them	they	PRON
ftr-432	1256	22	)	)	PUNCT
ftr-432	1256	23	,	,	PUNCT
ftr-432	1256	24	the	the	DET
ftr-432	1256	25	readys	readys	NOUN
ftr-432	1256	26	filed	file	VERB
ftr-432	1256	27	a	a	DET
ftr-432	1256	28	chapter	chapter	NOUN
ftr-432	1256	29	7	7	NUM
ftr-432	1256	30	bankruptcy	bankruptcy	NOUN
ftr-432	1256	31	petition	petition	NOUN
ftr-432	1256	32	.	.	PUNCT
ftr-432	1257	1	they	they	PRON
ftr-432	1257	2	received	receive	VERB
ftr-432	1257	3	a	a	DET
ftr-432	1257	4	discharge	discharge	NOUN
ftr-432	1257	5	,	,	PUNCT
ftr-432	1257	6	including	include	VERB
ftr-432	1257	7	discharge	discharge	NOUN
ftr-432	1257	8	as	as	ADP
ftr-432	1257	9	to	to	ADP
ftr-432	1257	10	their	their	PRON
ftr-432	1257	11	1990	1990	NUM
ftr-432	1257	12	and	and	CCONJ
ftr-432	1257	13	1991	1991	NUM
ftr-432	1257	14	income	income	NOUN
ftr-432	1257	15	tax	tax	NOUN
ftr-432	1257	16	liabilities	liability	NOUN
ftr-432	1257	17	.	.	PUNCT
ftr-432	1258	1	however	however	ADV
ftr-432	1258	2	,	,	PUNCT
ftr-432	1258	3	the	the	DET
ftr-432	1258	4	bankruptcy	bankruptcy	NOUN
ftr-432	1258	5	court	court	NOUN
ftr-432	1258	6	's	's	PART
ftr-432	1258	7	finaljudgement	finaljudgement	NOUN
ftr-432	1258	8	provided	provide	VERB
ftr-432	1258	9	that	that	SCONJ
ftr-432	1258	10	any	any	PRON
ftr-432	1258	11	properly	properly	ADV
ftr-432	1258	12	filed	file	VERB
ftr-432	1258	13	tax	tax	NOUN
ftr-432	1258	14	liens	lien	NOUN
ftr-432	1258	15	"	"	PUNCT
ftr-432	1258	16	shall	shall	AUX
ftr-432	1258	17	remain	remain	VERB
ftr-432	1258	18	in	in	ADP
ftr-432	1258	19	full	full	ADJ
ftr-432	1258	20	force	force	NOUN
ftr-432	1258	21	and	and	CCONJ
ftr-432	1258	22	effect	effect	NOUN
ftr-432	1258	23	as	as	ADP
ftr-432	1258	24	to	to	ADP
ftr-432	1258	25	any	any	DET
ftr-432	1258	26	property	property	NOUN
ftr-432	1258	27	,	,	PUNCT
ftr-432	1258	28	and	and	CCONJ
ftr-432	1258	29	any	any	DET
ftr-432	1258	30	rights	right	NOUN
ftr-432	1258	31	to	to	ADP
ftr-432	1258	32	property	property	NOUN
ftr-432	1258	33	,	,	PUNCT
ftr-432	1258	34	belonging	belong	VERB
ftr-432	1258	35	to	to	ADP
ftr-432	1258	36	the	the	DET
ftr-432	1258	37	[	[	X
ftr-432	1258	38	readys	readys	NOUN
ftr-432	1258	39	]	]	PUNCT
ftr-432	1258	40	as	as	ADP
ftr-432	1258	41	of	of	ADP
ftr-432	1258	42	the	the	DET
ftr-432	1258	43	filing	filing	NOUN
ftr-432	1258	44	of	of	ADP
ftr-432	1258	45	[	[	X
ftr-432	1258	46	their	their	PRON
ftr-432	1258	47	]	]	PUNCT
ftr-432	1258	48	bankruptcy	bankruptcy	NOUN
ftr-432	1258	49	petition	petition	NOUN
ftr-432	1258	50	.	.	PUNCT
ftr-432	1259	1	"26	"26	X
ftr-432	1259	2	'	'	PUNCT
ftr-432	1259	3	after	after	ADP
ftr-432	1259	4	the	the	DET
ftr-432	1259	5	irs	irs	PROPN
ftr-432	1259	6	258	258	NUM
ftr-432	1259	7	.	.	PUNCT
ftr-432	1260	1	see	see	VERB
ftr-432	1260	2	irc	irc	PROPN
ftr-432	1260	3	§	§	PROPN
ftr-432	1260	4	7425(c)(4	7425(c)(4	PROPN
ftr-432	1260	5	)	)	PUNCT
ftr-432	1260	6	(	(	PUNCT
ftr-432	1260	7	"	"	PUNCT
ftr-432	1260	8	for	for	ADP
ftr-432	1260	9	purposes	purpose	NOUN
ftr-432	1260	10	of	of	ADP
ftr-432	1260	11	subsection	subsection	NOUN
ftr-432	1260	12	(	(	PUNCT
ftr-432	1260	13	b	b	NOUN
ftr-432	1260	14	)	)	PUNCT
ftr-432	1260	15	,	,	PUNCT
ftr-432	1260	16	a	a	DET
ftr-432	1260	17	sale	sale	NOUN
ftr-432	1260	18	of	of	ADP
ftr-432	1260	19	property	property	NOUN
ftr-432	1260	20	includes	include	VERB
ftr-432	1260	21	anyforfeiture	anyforfeiture	NOUN
ftr-432	1260	22	of	of	ADP
ftr-432	1260	23	a	a	DET
ftr-432	1260	24	land	land	NOUN
ftr-432	1260	25	sales	sale	NOUN
ftr-432	1260	26	contract	contract	NOUN
ftr-432	1260	27	.	.	PUNCT
ftr-432	1261	1	"	"	PUNCT
ftr-432	1261	2	)	)	PUNCT
ftr-432	1261	3	;	;	PUNCT
ftr-432	1261	4	h.r	h.r	PROPN
ftr-432	1261	5	.	.	PROPN
ftr-432	1261	6	conf	conf	PROPN
ftr-432	1261	7	.	.	PUNCT
ftr-432	1262	1	rep	rep	PROPN
ftr-432	1262	2	.	.	PROPN
ftr-432	1262	3	no	no	PROPN
ftr-432	1262	4	.	.	NOUN
ftr-432	1263	1	99	99	NUM
ftr-432	1263	2	-	-	SYM
ftr-432	1263	3	841	841	NUM
ftr-432	1263	4	,	,	PUNCT
ftr-432	1263	5	at	at	ADP
ftr-432	1263	6	11	11	NUM
ftr-432	1263	7	-	-	SYM
ftr-432	1263	8	818	818	NUM
ftr-432	1263	9	(	(	PUNCT
ftr-432	1263	10	1986	1986	NUM
ftr-432	1263	11	)	)	PUNCT
ftr-432	1263	12	,	,	PUNCT
ftr-432	1263	13	reprinted	reprint	VERB
ftr-432	1263	14	at	at	ADP
ftr-432	1263	15	1986	1986	NUM
ftr-432	1263	16	u.s	u.s	PROPN
ftr-432	1263	17	.	.	PROPN
ftr-432	1263	18	code	code	PROPN
ftr-432	1263	19	cong	cong	PROPN
ftr-432	1263	20	.	.	PUNCT
ftr-432	1264	1	&	&	CCONJ
ftr-432	1264	2	ad	ad	PROPN
ftr-432	1264	3	.	.	PUNCT
ftr-432	1265	1	news	news	PROPN
ftr-432	1265	2	4075	4075	NUM
ftr-432	1265	3	,	,	PUNCT
ftr-432	1265	4	4906	4906	NUM
ftr-432	1265	5	.	.	PUNCT
ftr-432	1266	1	259	259	NUM
ftr-432	1266	2	.	.	PUNCT
ftr-432	1267	1	under	under	ADP
ftr-432	1267	2	irc	irc	ADV
ftr-432	1267	3	§	§	PROPN
ftr-432	1267	4	7425(b	7425(b	NOUN
ftr-432	1267	5	)	)	PUNCT
ftr-432	1267	6	,	,	PUNCT
ftr-432	1267	7	a	a	DET
ftr-432	1267	8	nonjudicial	nonjudicial	ADJ
ftr-432	1267	9	sale	sale	NOUN
ftr-432	1267	10	of	of	ADP
ftr-432	1267	11	property	property	NOUN
ftr-432	1267	12	to	to	PART
ftr-432	1267	13	which	which	PRON
ftr-432	1267	14	the	the	DET
ftr-432	1267	15	federal	federal	ADJ
ftr-432	1267	16	tax	tax	NOUN
ftr-432	1267	17	lien	lien	NOUN
ftr-432	1267	18	attaches	attach	VERB
ftr-432	1267	19	is	be	AUX
ftr-432	1267	20	effected	effect	VERB
ftr-432	1267	21	"	"	PUNCT
ftr-432	1267	22	subject	subject	ADJ
ftr-432	1267	23	to	to	ADP
ftr-432	1267	24	and	and	CCONJ
ftr-432	1267	25	without	without	ADP
ftr-432	1267	26	disturbing	disturb	VERB
ftr-432	1267	27	"	"	PUNCT
ftr-432	1267	28	that	that	PRON
ftr-432	1267	29	lien	lien	VERB
ftr-432	1267	30	as	as	ADV
ftr-432	1267	31	long	long	ADV
ftr-432	1267	32	as	as	SCONJ
ftr-432	1267	33	notice	notice	NOUN
ftr-432	1267	34	of	of	ADP
ftr-432	1267	35	the	the	DET
ftr-432	1267	36	lien	lien	NOUN
ftr-432	1267	37	has	have	AUX
ftr-432	1267	38	been	be	AUX
ftr-432	1267	39	properly	properly	ADV
ftr-432	1267	40	filed	file	VERB
ftr-432	1267	41	and	and	CCONJ
ftr-432	1267	42	the	the	DET
ftr-432	1267	43	irs	irs	PROPN
ftr-432	1267	44	is	be	AUX
ftr-432	1267	45	not	not	PART
ftr-432	1267	46	given	give	VERB
ftr-432	1267	47	notice	notice	NOUN
ftr-432	1267	48	of	of	ADP
ftr-432	1267	49	the	the	DET
ftr-432	1267	50	sale	sale	NOUN
ftr-432	1267	51	in	in	ADP
ftr-432	1267	52	a	a	DET
ftr-432	1267	53	prescribed	prescribed	ADJ
ftr-432	1267	54	fashion	fashion	NOUN
ftr-432	1267	55	.	.	PUNCT
ftr-432	1268	1	both	both	DET
ftr-432	1268	2	conditions	condition	NOUN
ftr-432	1268	3	were	be	AUX
ftr-432	1268	4	present	present	ADJ
ftr-432	1268	5	in	in	ADP
ftr-432	1268	6	ornie	ornie	NOUN
ftr-432	1268	7	.	.	PUNCT
ftr-432	1269	1	260	260	NUM
ftr-432	1269	2	.	.	PUNCT
ftr-432	1270	1	the	the	DET
ftr-432	1270	2	readys	readys	NOUN
ftr-432	1270	3	never	never	ADV
ftr-432	1270	4	did	do	AUX
ftr-432	1270	5	qualify	qualify	VERB
ftr-432	1270	6	to	to	PART
ftr-432	1270	7	assume	assume	VERB
ftr-432	1270	8	the	the	DET
ftr-432	1270	9	mortgage	mortgage	NOUN
ftr-432	1270	10	,	,	PUNCT
ftr-432	1270	11	and	and	CCONJ
ftr-432	1270	12	the	the	DET
ftr-432	1270	13	warranty	warranty	NOUN
ftr-432	1270	14	deed	deed	NOUN
ftr-432	1270	15	in	in	ADP
ftr-432	1270	16	their	their	PRON
ftr-432	1270	17	favor	favor	NOUN
ftr-432	1270	18	was	be	AUX
ftr-432	1270	19	never	never	ADV
ftr-432	1270	20	recorded	record	VERB
ftr-432	1270	21	.	.	PUNCT
ftr-432	1271	1	2001	2001	NUM
ftr-432	1271	2	wl	wl	NOUN
ftr-432	1271	3	1191157	1191157	NUM
ftr-432	1271	4	,	,	PUNCT
ftr-432	1271	5	at	at	ADP
ftr-432	1271	6	*	*	PROPN
ftr-432	1271	7	2	2	NUM
ftr-432	1271	8	.	.	PUNCT
ftr-432	1272	1	however	however	ADV
ftr-432	1272	2	,	,	PUNCT
ftr-432	1272	3	the	the	DET
ftr-432	1272	4	livelys	livelys	NOUN
ftr-432	1272	5	allowed	allow	VERB
ftr-432	1272	6	the	the	DET
ftr-432	1272	7	readys	readys	NOUN
ftr-432	1272	8	to	to	PART
ftr-432	1272	9	make	make	VERB
ftr-432	1272	10	the	the	DET
ftr-432	1272	11	payments	payment	NOUN
ftr-432	1272	12	on	on	ADP
ftr-432	1272	13	the	the	DET
ftr-432	1272	14	mortgage	mortgage	NOUN
ftr-432	1272	15	.	.	PUNCT
ftr-432	1273	1	i	i	PRON
ftr-432	1273	2	d.	d.	PROPN
ftr-432	1273	3	at	at	ADP
ftr-432	1273	4	*	*	PROPN
ftr-432	1273	5	3	3	NUM
ftr-432	1273	6	.	.	NOUN
ftr-432	1273	7	261	261	NUM
ftr-432	1273	8	.	.	PUNCT
ftr-432	1274	1	i	i	PRON
ftr-432	1274	2	d.	d.	PROPN
ftr-432	1274	3	;	;	PUNCT
ftr-432	1274	4	see	see	VERB
ftr-432	1274	5	,	,	PUNCT
ftr-432	1274	6	e.g.	e.g.	ADV
ftr-432	1274	7	,	,	PUNCT
ftr-432	1274	8	dewsnup	dewsnup	PROPN
ftr-432	1274	9	v.	v.	PROPN
ftr-432	1274	10	timm	timm	PROPN
ftr-432	1274	11	,	,	PUNCT
ftr-432	1274	12	502	502	NUM
ftr-432	1274	13	u.s	u.s	PROPN
ftr-432	1274	14	.	.	PROPN
ftr-432	1274	15	410	410	NUM
ftr-432	1274	16	(	(	PUNCT
ftr-432	1274	17	1992	1992	NUM
ftr-432	1274	18	)	)	PUNCT
ftr-432	1274	19	(	(	PUNCT
ftr-432	1274	20	a	a	DET
ftr-432	1274	21	pre	pre	ADJ
ftr-432	1274	22	-	-	ADJ
ftr-432	1274	23	existing	existing	ADJ
ftr-432	1274	24	lien	lien	NOUN
ftr-432	1274	25	on	on	ADP
ftr-432	1274	26	property	property	NOUN
ftr-432	1274	27	remains	remain	VERB
ftr-432	1274	28	enforceable	enforceable	ADJ
ftr-432	1274	29	against	against	ADP
ftr-432	1274	30	that	that	DET
ftr-432	1274	31	property	property	NOUN
ftr-432	1274	32	even	even	ADV
ftr-432	1274	33	after	after	SCONJ
ftr-432	1274	34	the	the	DET
ftr-432	1274	35	personal	personal	ADJ
ftr-432	1274	36	liability	liability	NOUN
ftr-432	1274	37	of	of	ADP
ftr-432	1274	38	the	the	DET
ftr-432	1274	39	property	property	NOUN
ftr-432	1274	40	's	's	PART
ftr-432	1274	41	owner	owner	NOUN
ftr-432	1274	42	has	have	AUX
ftr-432	1274	43	been	be	AUX
ftr-432	1274	44	discharged	discharge	VERB
ftr-432	1274	45	in	in	ADP
ftr-432	1274	46	bankruptcy	bankruptcy	NOUN
ftr-432	1274	47	)	)	PUNCT
ftr-432	1274	48	.	.	PUNCT
ftr-432	1275	1	florida	florida	PROPN
ftr-432	1275	2	tax	tax	NOUN
ftr-432	1275	3	reviewv	reviewv	NOUN
ftr-432	1276	1	[	[	X
ftr-432	1276	2	vol	vol	NOUN
ftr-432	1276	3	5:6	5:6	NUM
ftr-432	1276	4	the	the	DET
ftr-432	1276	5	good	good	NOUN
ftr-432	1276	6	,	,	PUNCT
ftr-432	1276	7	the	the	DET
ftr-432	1276	8	bad	bad	ADJ
ftr-432	1276	9	,	,	PUNCT
ftr-432	1276	10	and	and	CCONJ
ftr-432	1276	11	the	the	DET
ftr-432	1276	12	ugly	ugly	ADJ
ftr-432	1276	13	refused	refuse	VERB
ftr-432	1276	14	to	to	PART
ftr-432	1276	15	release	release	VERB
ftr-432	1276	16	the	the	DET
ftr-432	1276	17	laurel	laurel	NOUN
ftr-432	1276	18	lane	lane	NOUN
ftr-432	1276	19	property	property	NOUN
ftr-432	1276	20	from	from	ADP
ftr-432	1276	21	its	its	PRON
ftr-432	1276	22	tax	tax	NOUN
ftr-432	1276	23	liens	lien	NOUN
ftr-432	1276	24	,	,	PUNCT
ftr-432	1276	25	the	the	DET
ftr-432	1276	26	readys	readys	NOUN
ftr-432	1276	27	asserted	assert	VERB
ftr-432	1276	28	that	that	SCONJ
ftr-432	1276	29	the	the	DET
ftr-432	1276	30	irs	irs	PROPN
ftr-432	1276	31	violated	violate	VERB
ftr-432	1276	32	the	the	DET
ftr-432	1276	33	final	final	ADJ
ftr-432	1276	34	bankruptcy	bankruptcy	NOUN
ftr-432	1276	35	judgement	judgement	NOUN
ftr-432	1276	36	.	.	PUNCT
ftr-432	1277	1	holding	hold	VERB
ftr-432	1277	2	that	that	SCONJ
ftr-432	1277	3	the	the	DET
ftr-432	1277	4	tax	tax	NOUN
ftr-432	1277	5	liens	lien	NOUN
ftr-432	1277	6	properly	properly	ADV
ftr-432	1277	7	attached	attach	VERB
ftr-432	1277	8	to	to	ADP
ftr-432	1277	9	the	the	DET
ftr-432	1277	10	laurel	laurel	NOUN
ftr-432	1277	11	lane	lane	PROPN
ftr-432	1277	12	property	property	NOUN
ftr-432	1277	13	,	,	PUNCT
ftr-432	1277	14	the	the	DET
ftr-432	1277	15	bankruptcy	bankruptcy	NOUN
ftr-432	1277	16	court	court	NOUN
ftr-432	1277	17	rejected	reject	VERB
ftr-432	1277	18	the	the	DET
ftr-432	1277	19	readys	readys	NOUN
ftr-432	1277	20	'	'	PUNCT
ftr-432	1277	21	assertion	assertion	NOUN
ftr-432	1277	22	.	.	PUNCT
ftr-432	1278	1	orme	orme	PROPN
ftr-432	1278	2	and	and	CCONJ
ftr-432	1278	3	ready	ready	ADJ
ftr-432	1278	4	turned	turn	VERB
ftr-432	1278	5	on	on	ADP
ftr-432	1278	6	a	a	DET
ftr-432	1278	7	common	common	ADJ
ftr-432	1278	8	question	question	NOUN
ftr-432	1278	9	of	of	ADP
ftr-432	1278	10	law	law	NOUN
ftr-432	1278	11	.	.	PUNCT
ftr-432	1279	1	neither	neither	CCONJ
ftr-432	1279	2	the	the	DET
ftr-432	1279	3	readys	readys	NOUN
ftr-432	1279	4	nor	nor	CCONJ
ftr-432	1279	5	the	the	DET
ftr-432	1279	6	burgesses	burgess	NOUN
ftr-432	1279	7	were	be	AUX
ftr-432	1279	8	the	the	DET
ftr-432	1279	9	legal	legal	ADJ
ftr-432	1279	10	owners	owner	NOUN
ftr-432	1279	11	of	of	ADP
ftr-432	1279	12	the	the	DET
ftr-432	1279	13	properties	property	NOUN
ftr-432	1279	14	at	at	ADP
ftr-432	1279	15	issue.262	issue.262	NOUN
ftr-432	1279	16	did	do	AUX
ftr-432	1279	17	they	they	PRON
ftr-432	1279	18	nonetheless	nonetheless	ADV
ftr-432	1279	19	possess	possess	VERB
ftr-432	1279	20	sufficient	sufficient	ADJ
ftr-432	1279	21	rights	right	NOUN
ftr-432	1279	22	to	to	ADP
ftr-432	1279	23	property	property	NOUN
ftr-432	1279	24	,	,	PUNCT
ftr-432	1279	25	as	as	SCONJ
ftr-432	1279	26	purchasers	purchaser	NOUN
ftr-432	1279	27	under	under	ADP
ftr-432	1279	28	their	their	PRON
ftr-432	1279	29	land	land	NOUN
ftr-432	1279	30	sale	sale	NOUN
ftr-432	1279	31	contracts	contract	NOUN
ftr-432	1279	32	,	,	PUNCT
ftr-432	1279	33	that	that	SCONJ
ftr-432	1279	34	the	the	DET
ftr-432	1279	35	section	section	NOUN
ftr-432	1279	36	6321	6321	NUM
ftr-432	1279	37	lien	lien	NOUN
ftr-432	1279	38	could	could	AUX
ftr-432	1279	39	attach	attach	VERB
ftr-432	1279	40	to	to	ADP
ftr-432	1279	41	their	their	PRON
ftr-432	1279	42	rights	right	NOUN
ftr-432	1279	43	?	?	PUNCT
ftr-432	1280	1	both	both	DET
ftr-432	1280	2	courts	court	NOUN
ftr-432	1280	3	said	say	VERB
ftr-432	1280	4	"	"	PUNCT
ftr-432	1280	5	yes	yes	INTJ
ftr-432	1280	6	"	"	PUNCT
ftr-432	1280	7	on	on	ADP
ftr-432	1280	8	similar	similar	ADJ
ftr-432	1280	9	,	,	PUNCT
ftr-432	1280	10	but	but	CCONJ
ftr-432	1280	11	flawed	flawed	ADJ
ftr-432	1280	12	,	,	PUNCT
ftr-432	1280	13	reasoning	reasoning	NOUN
ftr-432	1280	14	.	.	PUNCT
ftr-432	1281	1	both	both	DET
ftr-432	1281	2	courts	court	NOUN
ftr-432	1281	3	identified	identify	VERB
ftr-432	1281	4	drye	drye	PROPN
ftr-432	1281	5	as	as	ADP
ftr-432	1281	6	among	among	ADP
ftr-432	1281	7	the	the	DET
ftr-432	1281	8	controlling	controlling	NOUN
ftr-432	1281	9	cases,6	cases,6	NOUN
ftr-432	1281	10	'	'	PUNCT
ftr-432	1281	11	and	and	CCONJ
ftr-432	1281	12	the	the	DET
ftr-432	1281	13	ready	ready	ADJ
ftr-432	1281	14	court	court	NOUN
ftr-432	1281	15	noted	note	VERB
ftr-432	1281	16	the	the	DET
ftr-432	1281	17	broad	broad	ADJ
ftr-432	1281	18	reach	reach	NOUN
ftr-432	1281	19	of	of	ADP
ftr-432	1281	20	the	the	DET
ftr-432	1281	21	section	section	NOUN
ftr-432	1281	22	6321	6321	NUM
ftr-432	1281	23	lien	lien	PROPN
ftr-432	1281	24	under	under	ADP
ftr-432	1281	25	drye	drye	NOUN
ftr-432	1281	26	.	.	PUNCT
ftr-432	1282	1	64	64	NUM
ftr-432	1282	2	however	however	ADV
ftr-432	1282	3	,	,	PUNCT
ftr-432	1282	4	they	they	PRON
ftr-432	1282	5	both	both	PRON
ftr-432	1282	6	took	take	VERB
ftr-432	1282	7	state	state	NOUN
ftr-432	1282	8	law	law	NOUN
ftr-432	1282	9	further	far	ADV
ftr-432	1282	10	than	than	ADP
ftr-432	1282	11	drye	drye	PROPN
ftr-432	1282	12	permits	permit	NOUN
ftr-432	1282	13	.	.	PUNCT
ftr-432	1283	1	the	the	DET
ftr-432	1283	2	orme	orme	PROPN
ftr-432	1283	3	court	court	PROPN
ftr-432	1283	4	stated	state	VERB
ftr-432	1283	5	:	:	PUNCT
ftr-432	1283	6	"	"	PUNCT
ftr-432	1283	7	montana	montana	PROPN
ftr-432	1283	8	law	law	NOUN
ftr-432	1283	9	makes	make	VERB
ftr-432	1283	10	clear	clear	ADJ
ftr-432	1283	11	that	that	SCONJ
ftr-432	1283	12	the	the	DET
ftr-432	1283	13	purchaser	purchaser	NOUN
ftr-432	1283	14	under	under	ADP
ftr-432	1283	15	a	a	DET
ftr-432	1283	16	land	land	NOUN
ftr-432	1283	17	sales	sale	NOUN
ftr-432	1283	18	contract	contract	NOUN
ftr-432	1283	19	holds	hold	VERB
ftr-432	1283	20	an	an	DET
ftr-432	1283	21	equitable	equitable	ADJ
ftr-432	1283	22	interest	interest	NOUN
ftr-432	1283	23	in	in	ADP
ftr-432	1283	24	real	real	ADJ
ftr-432	1283	25	property	property	NOUN
ftr-432	1283	26	,	,	PUNCT
ftr-432	1283	27	although	although	SCONJ
ftr-432	1283	28	legal	legal	ADJ
ftr-432	1283	29	title	title	NOUN
ftr-432	1283	30	remains	remain	VERB
ftr-432	1283	31	in	in	ADP
ftr-432	1283	32	the	the	DET
ftr-432	1283	33	seller	seller	NOUN
ftr-432	1283	34	.	.	PUNCT
ftr-432	1284	1	"26	"26	PROPN
ftr-432	1284	2	similarly	similarly	ADV
ftr-432	1284	3	,	,	PUNCT
ftr-432	1284	4	the	the	DET
ftr-432	1284	5	ready	ready	ADJ
ftr-432	1284	6	court	court	NOUN
ftr-432	1284	7	found	find	VERB
ftr-432	1284	8	:	:	PUNCT
ftr-432	1284	9	"	"	PUNCT
ftr-432	1284	10	under	under	ADP
ftr-432	1284	11	florida	florida	PROPN
ftr-432	1284	12	law	law	NOUN
ftr-432	1284	13	,	,	PUNCT
ftr-432	1284	14	a	a	DET
ftr-432	1284	15	contract	contract	NOUN
ftr-432	1284	16	for	for	ADP
ftr-432	1284	17	the	the	DET
ftr-432	1284	18	purchase	purchase	NOUN
ftr-432	1284	19	and	and	CCONJ
ftr-432	1284	20	sale	sale	NOUN
ftr-432	1284	21	of	of	ADP
ftr-432	1284	22	real	real	ADJ
ftr-432	1284	23	property	property	NOUN
ftr-432	1284	24	creates	create	VERB
ftr-432	1284	25	an	an	DET
ftr-432	1284	26	equitable	equitable	ADJ
ftr-432	1284	27	interest	interest	NOUN
ftr-432	1284	28	in	in	ADP
ftr-432	1284	29	the	the	DET
ftr-432	1284	30	purchaser	purchaser	NOUN
ftr-432	1284	31	,	,	PUNCT
ftr-432	1284	32	and	and	CCONJ
ftr-432	1284	33	the	the	DET
ftr-432	1284	34	purchasers	purchaser	NOUN
ftr-432	1284	35	become	become	VERB
ftr-432	1284	36	the	the	DET
ftr-432	1284	37	beneficial	beneficial	ADJ
ftr-432	1284	38	owners	owner	NOUN
ftr-432	1284	39	of	of	ADP
ftr-432	1284	40	the	the	DET
ftr-432	1284	41	property	property	NOUN
ftr-432	1284	42	.	.	PUNCT
ftr-432	1285	1	"266	"266	PUNCT
ftr-432	1286	1	the	the	DET
ftr-432	1286	2	quoted	quote	VERB
ftr-432	1286	3	material	material	NOUN
ftr-432	1286	4	reveals	reveal	VERB
ftr-432	1286	5	the	the	DET
ftr-432	1286	6	error	error	NOUN
ftr-432	1286	7	.	.	PUNCT
ftr-432	1287	1	whether	whether	SCONJ
ftr-432	1287	2	something	something	PRON
ftr-432	1287	3	is	be	AUX
ftr-432	1287	4	or	or	CCONJ
ftr-432	1287	5	is	be	AUX
ftr-432	1287	6	not	not	PART
ftr-432	1287	7	an	an	DET
ftr-432	1287	8	"	"	PUNCT
ftr-432	1287	9	equitable	equitable	ADJ
ftr-432	1287	10	interest	interest	NOUN
ftr-432	1287	11	"	"	PUNCT
ftr-432	1287	12	is	be	AUX
ftr-432	1287	13	a	a	DET
ftr-432	1287	14	matter	matter	NOUN
ftr-432	1287	15	of	of	ADP
ftr-432	1287	16	characterization	characterization	NOUN
ftr-432	1287	17	,	,	PUNCT
ftr-432	1287	18	and	and	CCONJ
ftr-432	1287	19	both	both	DET
ftr-432	1287	20	courts	court	NOUN
ftr-432	1287	21	adverted	advert	VERB
ftr-432	1287	22	to	to	ADP
ftr-432	1287	23	state	state	NOUN
ftr-432	1287	24	law	law	NOUN
ftr-432	1287	25	to	to	PART
ftr-432	1287	26	make	make	VERB
ftr-432	1287	27	that	that	DET
ftr-432	1287	28	characterization	characterization	NOUN
ftr-432	1287	29	.	.	PUNCT
ftr-432	1288	1	that	that	PRON
ftr-432	1288	2	improperly	improperly	ADV
ftr-432	1288	3	conflates	conflate	VERB
ftr-432	1288	4	stages	stage	NOUN
ftr-432	1288	5	one	one	NUM
ftr-432	1288	6	and	and	CCONJ
ftr-432	1288	7	two	two	NUM
ftr-432	1288	8	of	of	ADP
ftr-432	1288	9	drye	drye	PROPN
ftr-432	1288	10	.	.	PUNCT
ftr-432	1289	1	state	state	NOUN
ftr-432	1289	2	law	law	NOUN
ftr-432	1289	3	should	should	AUX
ftr-432	1289	4	be	be	AUX
ftr-432	1289	5	used	use	VERB
ftr-432	1289	6	only	only	ADV
ftr-432	1289	7	to	to	PART
ftr-432	1289	8	identify	identify	VERB
ftr-432	1289	9	what	what	PRON
ftr-432	1289	10	powers	power	NOUN
ftr-432	1289	11	the	the	DET
ftr-432	1289	12	taxpayer	taxpayer	NOUN
ftr-432	1289	13	has	have	VERB
ftr-432	1289	14	as	as	ADP
ftr-432	1289	15	to	to	ADP
ftr-432	1289	16	the	the	DET
ftr-432	1289	17	property	property	NOUN
ftr-432	1289	18	.	.	PUNCT
ftr-432	1290	1	the	the	DET
ftr-432	1290	2	subsequent	subsequent	ADJ
ftr-432	1290	3	characterization	characterization	NOUN
ftr-432	1290	4	of	of	ADP
ftr-432	1290	5	those	those	DET
ftr-432	1290	6	powers	power	NOUN
ftr-432	1290	7	should	should	AUX
ftr-432	1290	8	be	be	AUX
ftr-432	1290	9	reserved	reserve	VERB
ftr-432	1290	10	for	for	ADP
ftr-432	1290	11	federal	federal	ADJ
ftr-432	1290	12	law	law	NOUN
ftr-432	1290	13	.	.	PUNCT
ftr-432	1291	1	the	the	DET
ftr-432	1291	2	slip	slip	NOUN
ftr-432	1291	3	here	here	ADV
ftr-432	1291	4	was	be	AUX
ftr-432	1291	5	one	one	NUM
ftr-432	1291	6	of	of	ADP
ftr-432	1291	7	analysis	analysis	NOUN
ftr-432	1291	8	,	,	PUNCT
ftr-432	1291	9	though	though	SCONJ
ftr-432	1291	10	not	not	PART
ftr-432	1291	11	of	of	ADP
ftr-432	1291	12	result	result	NOUN
ftr-432	1291	13	.	.	PUNCT
ftr-432	1292	1	the	the	DET
ftr-432	1292	2	same	same	ADJ
ftr-432	1292	3	result	result	NOUN
ftr-432	1292	4	,	,	PUNCT
ftr-432	1292	5	decision	decision	NOUN
ftr-432	1292	6	for	for	ADP
ftr-432	1292	7	the	the	DET
ftr-432	1292	8	government	government	NOUN
ftr-432	1292	9	,	,	PUNCT
ftr-432	1292	10	as	as	SCONJ
ftr-432	1292	11	was	be	AUX
ftr-432	1292	12	reached	reach	VERB
ftr-432	1292	13	by	by	ADP
ftr-432	1292	14	the	the	DET
ftr-432	1292	15	orme	orme	PROPN
ftr-432	1292	16	and	and	CCONJ
ftr-432	1292	17	ready	ready	ADJ
ftr-432	1292	18	courts	court	NOUN
ftr-432	1292	19	,	,	PUNCT
ftr-432	1292	20	also	also	ADV
ftr-432	1292	21	would	would	AUX
ftr-432	1292	22	be	be	AUX
ftr-432	1292	23	reached	reach	VERB
ftr-432	1292	24	on	on	ADP
ftr-432	1292	25	a	a	DET
ftr-432	1292	26	properly	properly	ADV
ftr-432	1292	27	reconstructed	reconstruct	VERB
ftr-432	1292	28	analysis	analysis	NOUN
ftr-432	1292	29	.	.	PUNCT
ftr-432	1293	1	applying	apply	VERB
ftr-432	1293	2	stage	stage	NOUN
ftr-432	1293	3	one	one	NUM
ftr-432	1293	4	of	of	ADP
ftr-432	1293	5	drye	drye	NOUN
ftr-432	1293	6	,	,	PUNCT
ftr-432	1293	7	the	the	DET
ftr-432	1293	8	courts	court	NOUN
ftr-432	1293	9	in	in	ADP
ftr-432	1293	10	those	those	DET
ftr-432	1293	11	cases	case	NOUN
ftr-432	1293	12	would	would	AUX
ftr-432	1293	13	have	have	AUX
ftr-432	1293	14	asked	ask	VERB
ftr-432	1293	15	what	what	PRON
ftr-432	1293	16	powers	power	NOUN
ftr-432	1293	17	or	or	CCONJ
ftr-432	1293	18	strings	string	NOUN
ftr-432	1293	19	montana	montana	PROPN
ftr-432	1293	20	or	or	CCONJ
ftr-432	1293	21	florida	florida	PROPN
ftr-432	1293	22	law	law	NOUN
ftr-432	1293	23	conferred	confer	VERB
ftr-432	1293	24	on	on	ADP
ftr-432	1293	25	purchasers	purchaser	NOUN
ftr-432	1293	26	under	under	ADP
ftr-432	1293	27	land	land	NOUN
ftr-432	1293	28	sales	sale	NOUN
ftr-432	1293	29	contracts	contract	NOUN
ftr-432	1293	30	.	.	PUNCT
ftr-432	1294	1	the	the	DET
ftr-432	1294	2	main	main	ADJ
ftr-432	1294	3	such	such	ADJ
ftr-432	1294	4	power	power	NOUN
ftr-432	1294	5	or	or	CCONJ
ftr-432	1294	6	string	string	NOUN
ftr-432	1294	7	is	be	AUX
ftr-432	1294	8	the	the	DET
ftr-432	1294	9	ability	ability	NOUN
ftr-432	1294	10	to	to	PART
ftr-432	1294	11	live	live	VERB
ftr-432	1294	12	on	on	ADP
ftr-432	1294	13	,	,	PUNCT
ftr-432	1294	14	occupy	occupy	VERB
ftr-432	1294	15	,	,	PUNCT
ftr-432	1294	16	or	or	CCONJ
ftr-432	1294	17	use	use	VERB
ftr-432	1294	18	the	the	DET
ftr-432	1294	19	properties	property	NOUN
ftr-432	1294	20	,	,	PUNCT
ftr-432	1294	21	as	as	SCONJ
ftr-432	1294	22	the	the	DET
ftr-432	1294	23	taxpayers	taxpayer	NOUN
ftr-432	1294	24	did	do	VERB
ftr-432	1294	25	in	in	ADP
ftr-432	1294	26	both	both	DET
ftr-432	1294	27	cases	case	NOUN
ftr-432	1294	28	.	.	PUNCT
ftr-432	1295	1	secondary	secondary	ADJ
ftr-432	1295	2	powers	power	NOUN
ftr-432	1295	3	exist	exist	VERB
ftr-432	1295	4	as	as	ADV
ftr-432	1295	5	well	well	ADV
ftr-432	1295	6	.	.	PUNCT
ftr-432	1296	1	as	as	SCONJ
ftr-432	1296	2	the	the	DET
ftr-432	1296	3	ready	ready	ADJ
ftr-432	1296	4	court	court	NOUN
ftr-432	1296	5	noted	note	VERB
ftr-432	1296	6	:	:	PUNCT
ftr-432	1296	7	"	"	PUNCT
ftr-432	1296	8	the	the	DET
ftr-432	1296	9	beneficial	beneficial	ADJ
ftr-432	1296	10	interest	interest	NOUN
ftr-432	1296	11	acquired	acquire	VERB
ftr-432	1296	12	by	by	ADP
ftr-432	1296	13	a	a	DET
ftr-432	1296	14	purchaser	purchaser	NOUN
ftr-432	1296	15	,	,	PUNCT
ftr-432	1296	16	for	for	ADP
ftr-432	1296	17	example	example	NOUN
ftr-432	1296	18	,	,	PUNCT
ftr-432	1296	19	would	would	AUX
ftr-432	1296	20	be	be	AUX
ftr-432	1296	21	subject	subject	ADJ
ftr-432	1296	22	to	to	ADP
ftr-432	1296	23	sale	sale	NOUN
ftr-432	1296	24	on	on	ADP
ftr-432	1296	25	execution	execution	NOUN
ftr-432	1296	26	,	,	PUNCT
ftr-432	1296	27	could	could	AUX
ftr-432	1296	28	be	be	AUX
ftr-432	1296	29	made	make	VERB
ftr-432	1296	30	the	the	DET
ftr-432	1296	31	subject	subject	NOUN
ftr-432	1296	32	of	of	ADP
ftr-432	1296	33	a	a	DET
ftr-432	1296	34	trust	trust	NOUN
ftr-432	1296	35	,	,	PUNCT
ftr-432	1296	36	would	would	AUX
ftr-432	1296	37	pass	pass	VERB
ftr-432	1296	38	to	to	ADP
ftr-432	1296	39	the	the	DET
ftr-432	1296	40	purchaser	purchaser	NOUN
ftr-432	1296	41	's	's	PART
ftr-432	1296	42	heirs	heir	NOUN
ftr-432	1296	43	upon	upon	SCONJ
ftr-432	1296	44	his	his	PRON
ftr-432	1296	45	death	death	NOUN
ftr-432	1296	46	,	,	PUNCT
ftr-432	1296	47	and	and	CCONJ
ftr-432	1296	48	would	would	AUX
ftr-432	1296	49	entitle	entitle	VERB
ftr-432	1296	50	the	the	DET
ftr-432	1296	51	purchaser	purchaser	NOUN
ftr-432	1296	52	to	to	PART
ftr-432	1296	53	recover	recover	VERB
ftr-432	1296	54	damages	damage	NOUN
ftr-432	1296	55	for	for	ADP
ftr-432	1296	56	any	any	DET
ftr-432	1296	57	trespass	trespass	NOUN
ftr-432	1296	58	to	to	ADP
ftr-432	1296	59	the	the	DET
ftr-432	1296	60	property	property	NOUN
ftr-432	1296	61	.	.	PUNCT
ftr-432	1296	62	"	"	PUNCT
ftr-432	1297	1	'	'	PUNCT
ftr-432	1297	2	267	267	NUM
ftr-432	1297	3	262	262	NUM
ftr-432	1297	4	.	.	PUNCT
ftr-432	1298	1	the	the	DET
ftr-432	1298	2	burgesses	burgess	NOUN
ftr-432	1298	3	never	never	ADV
ftr-432	1298	4	obtained	obtain	VERB
ftr-432	1298	5	record	record	NOUN
ftr-432	1298	6	ownership	ownership	NOUN
ftr-432	1298	7	.	.	PUNCT
ftr-432	1299	1	the	the	DET
ftr-432	1299	2	readys	readys	NOUN
ftr-432	1299	3	obtained	obtain	VERB
ftr-432	1299	4	record	record	NOUN
ftr-432	1299	5	ownership	ownership	NOUN
ftr-432	1299	6	six	six	NUM
ftr-432	1299	7	months	month	NOUN
ftr-432	1299	8	after	after	ADP
ftr-432	1299	9	the	the	DET
ftr-432	1299	10	relevant	relevant	ADJ
ftr-432	1299	11	,	,	PUNCT
ftr-432	1299	12	measuring	measure	VERB
ftr-432	1299	13	moment	moment	NOUN
ftr-432	1299	14	;	;	PUNCT
ftr-432	1299	15	the	the	DET
ftr-432	1299	16	june	june	PROPN
ftr-432	1299	17	,	,	PUNCT
ftr-432	1299	18	1999	1999	NUM
ftr-432	1299	19	,	,	PUNCT
ftr-432	1299	20	filing	filing	NOUN
ftr-432	1299	21	of	of	ADP
ftr-432	1299	22	their	their	PRON
ftr-432	1299	23	bankruptcy	bankruptcy	NOUN
ftr-432	1299	24	petition	petition	NOUN
ftr-432	1299	25	.	.	PUNCT
ftr-432	1300	1	see	see	VERB
ftr-432	1300	2	2001	2001	NUM
ftr-432	1300	3	wl	wl	NOUN
ftr-432	1300	4	1191157	1191157	NUM
ftr-432	1300	5	,	,	PUNCT
ftr-432	1300	6	at	at	ADP
ftr-432	1300	7	*	*	PROPN
ftr-432	1300	8	4	4	NUM
ftr-432	1300	9	.	.	ADP
ftr-432	1300	10	263	263	NUM
ftr-432	1300	11	.	.	PUNCT
ftr-432	1301	1	orme	orme	PROPN
ftr-432	1301	2	,	,	PUNCT
ftr-432	1301	3	2001	2001	NUM
ftr-432	1301	4	wl	wl	NOUN
ftr-432	1301	5	1242297	1242297	NUM
ftr-432	1301	6	,	,	PUNCT
ftr-432	1301	7	at	at	ADP
ftr-432	1301	8	*	*	PROPN
ftr-432	1301	9	2	2	NUM
ftr-432	1301	10	n.4	n.4	NOUN
ftr-432	1301	11	;	;	PUNCT
ftr-432	1301	12	ready	ready	ADJ
ftr-432	1301	13	,	,	PUNCT
ftr-432	1301	14	2001	2001	NUM
ftr-432	1301	15	xvl	xvl	NOUN
ftr-432	1301	16	1191157	1191157	NUM
ftr-432	1301	17	,	,	PUNCT
ftr-432	1301	18	at	at	ADP
ftr-432	1301	19	*	*	NUM
ftr-432	1301	20	4	4	NUM
ftr-432	1301	21	-	-	SYM
ftr-432	1301	22	5	5	NUM
ftr-432	1301	23	.	.	NOUN
ftr-432	1301	24	264	264	NUM
ftr-432	1301	25	.	.	PUNCT
ftr-432	1301	26	2001	2001	NUM
ftr-432	1301	27	wl	wl	NOUN
ftr-432	1301	28	1191157	1191157	NUM
ftr-432	1301	29	,	,	PUNCT
ftr-432	1301	30	at	at	ADP
ftr-432	1301	31	*	*	PROPN
ftr-432	1301	32	4	4	NUM
ftr-432	1301	33	.	.	X
ftr-432	1301	34	265	265	NUM
ftr-432	1301	35	.	.	PUNCT
ftr-432	1302	1	2001	2001	NUM
ftr-432	1302	2	wl	wl	NOUN
ftr-432	1302	3	1242297	1242297	NUM
ftr-432	1302	4	,	,	PUNCT
ftr-432	1302	5	at	at	ADP
ftr-432	1302	6	*	*	NOUN
ftr-432	1302	7	2	2	NUM
ftr-432	1302	8	n.4	n.4	NOUN
ftr-432	1302	9	(	(	PUNCT
ftr-432	1302	10	citing	cite	VERB
ftr-432	1302	11	a	a	DET
ftr-432	1302	12	montana	montana	PROPN
ftr-432	1302	13	case	case	NOUN
ftr-432	1302	14	)	)	PUNCT
ftr-432	1302	15	.	.	PUNCT
ftr-432	1303	1	266	266	NUM
ftr-432	1303	2	.	.	X
ftr-432	1303	3	2001	2001	NUM
ftr-432	1303	4	wl	wl	NOUN
ftr-432	1303	5	1191157	1191157	NUM
ftr-432	1303	6	,	,	PUNCT
ftr-432	1303	7	at	at	ADP
ftr-432	1303	8	*	*	NOUN
ftr-432	1303	9	5	5	NUM
ftr-432	1303	10	(	(	PUNCT
ftr-432	1303	11	citing	cite	VERB
ftr-432	1303	12	florida	florida	PROPN
ftr-432	1303	13	cases	case	NOUN
ftr-432	1303	14	)	)	PUNCT
ftr-432	1303	15	.	.	PUNCT
ftr-432	1304	1	267	267	X
ftr-432	1304	2	.	.	PUNCT
ftr-432	1305	1	i	i	PRON
ftr-432	1305	2	d.	d.	PROPN
ftr-432	1305	3	(	(	PUNCT
ftr-432	1305	4	citing	cite	VERB
ftr-432	1305	5	a	a	DET
ftr-432	1305	6	florida	florida	PROPN
ftr-432	1305	7	case	case	NOUN
ftr-432	1305	8	)	)	PUNCT
ftr-432	1305	9	.	.	PUNCT
ftr-432	1306	1	20021	20021	NUM
ftr-432	1306	2	florida	florida	PROPN
ftr-432	1306	3	tax	tax	NOUN
ftr-432	1306	4	review	review	NOUN
ftr-432	1306	5	there	there	PRON
ftr-432	1306	6	-	-	PUNCT
ftr-432	1306	7	at	at	ADP
ftr-432	1306	8	the	the	DET
ftr-432	1306	9	recitation	recitation	NOUN
ftr-432	1306	10	of	of	ADP
ftr-432	1306	11	powers	power	NOUN
ftr-432	1306	12	possessed	possess	VERB
ftr-432	1306	13	-	-	PUNCT
ftr-432	1306	14	is	be	AUX
ftr-432	1306	15	where	where	SCONJ
ftr-432	1306	16	recourse	recourse	NOUN
ftr-432	1306	17	to	to	ADP
ftr-432	1306	18	florida	florida	PROPN
ftr-432	1306	19	and	and	CCONJ
ftr-432	1306	20	montana	montana	PROPN
ftr-432	1306	21	law	law	NOUN
ftr-432	1306	22	should	should	AUX
ftr-432	1306	23	have	have	AUX
ftr-432	1306	24	ceased	cease	VERB
ftr-432	1306	25	,	,	PUNCT
ftr-432	1306	26	where	where	SCONJ
ftr-432	1306	27	stage	stage	NOUN
ftr-432	1306	28	one	one	NUM
ftr-432	1306	29	of	of	ADP
ftr-432	1306	30	drye	drye	PROPN
ftr-432	1306	31	ceased	cease	VERB
ftr-432	1306	32	.	.	PUNCT
ftr-432	1307	1	thereafter	thereafter	ADV
ftr-432	1307	2	,	,	PUNCT
ftr-432	1307	3	at	at	ADP
ftr-432	1307	4	stage	stage	NOUN
ftr-432	1307	5	two	two	NUM
ftr-432	1307	6	,	,	PUNCT
ftr-432	1307	7	it	it	PRON
ftr-432	1307	8	would	would	AUX
ftr-432	1307	9	be	be	AUX
ftr-432	1307	10	necessary	necessary	ADJ
ftr-432	1307	11	to	to	PART
ftr-432	1307	12	characterize	characterize	VERB
ftr-432	1307	13	those	those	DET
ftr-432	1307	14	powers	power	NOUN
ftr-432	1307	15	,	,	PUNCT
ftr-432	1307	16	to	to	PART
ftr-432	1307	17	declare	declare	VERB
ftr-432	1307	18	whether	whether	SCONJ
ftr-432	1307	19	those	those	DET
ftr-432	1307	20	powers	power	NOUN
ftr-432	1307	21	,	,	PUNCT
ftr-432	1307	22	taken	take	VERB
ftr-432	1307	23	together	together	ADV
ftr-432	1307	24	,	,	PUNCT
ftr-432	1307	25	rise	rise	VERB
ftr-432	1307	26	to	to	ADP
ftr-432	1307	27	the	the	DET
ftr-432	1307	28	level	level	NOUN
ftr-432	1307	29	of	of	ADP
ftr-432	1307	30	section	section	NOUN
ftr-432	1307	31	6321	6321	NUM
ftr-432	1307	32	property	property	NOUN
ftr-432	1307	33	rights	right	NOUN
ftr-432	1307	34	under	under	ADP
ftr-432	1307	35	federal	federal	ADJ
ftr-432	1307	36	,	,	PUNCT
ftr-432	1307	37	not	not	PART
ftr-432	1307	38	state	state	NOUN
ftr-432	1307	39	,	,	PUNCT
ftr-432	1307	40	law	law	NOUN
ftr-432	1307	41	.	.	PUNCT
ftr-432	1308	1	there	there	PRON
ftr-432	1308	2	is	be	VERB
ftr-432	1308	3	little	little	ADJ
ftr-432	1308	4	doubt	doubt	NOUN
ftr-432	1308	5	that	that	SCONJ
ftr-432	1308	6	they	they	PRON
ftr-432	1308	7	would	would	AUX
ftr-432	1308	8	under	under	ADP
ftr-432	1308	9	the	the	DET
ftr-432	1308	10	illustrative	illustrative	ADJ
ftr-432	1308	11	criteria	criterion	NOUN
ftr-432	1308	12	of	of	ADP
ftr-432	1308	13	property	property	NOUN
ftr-432	1308	14	rights	right	NOUN
ftr-432	1308	15	set	set	VERB
ftr-432	1308	16	out	out	ADP
ftr-432	1308	17	by	by	ADP
ftr-432	1308	18	drye.26	drye.26	PROPN
ftr-432	1308	19	8	8	NUM
ftr-432	1308	20	2	2	NUM
ftr-432	1308	21	.	.	PUNCT
ftr-432	1308	22	nominee	nominee	NOUN
ftr-432	1308	23	liens.-our	liens.-our	ADJ
ftr-432	1308	24	focus	focus	NOUN
ftr-432	1308	25	here	here	ADV
ftr-432	1308	26	is	be	AUX
ftr-432	1308	27	on	on	ADP
ftr-432	1308	28	a	a	DET
ftr-432	1308	29	2001	2001	NUM
ftr-432	1308	30	district	district	NOUN
ftr-432	1308	31	court	court	NOUN
ftr-432	1308	32	case	case	NOUN
ftr-432	1308	33	,	,	PUNCT
ftr-432	1308	34	nantucket	nantucket	PROPN
ftr-432	1308	35	village	village	PROPN
ftr-432	1308	36	development	development	PROPN
ftr-432	1308	37	co.	co.	PROPN
ftr-432	1308	38	v.	v.	ADP
ftr-432	1308	39	alex.269	alex.269	PROPN
ftr-432	1308	40	jordan	jordan	PROPN
ftr-432	1308	41	alex	alex	PROPN
ftr-432	1308	42	was	be	AUX
ftr-432	1308	43	a	a	DET
ftr-432	1308	44	shareholder	shareholder	NOUN
ftr-432	1308	45	,	,	PUNCT
ftr-432	1308	46	director	director	NOUN
ftr-432	1308	47	,	,	PUNCT
ftr-432	1308	48	and	and	CCONJ
ftr-432	1308	49	officer	officer	NOUN
ftr-432	1308	50	of	of	ADP
ftr-432	1308	51	five	five	NUM
ftr-432	1308	52	companies	company	NOUN
ftr-432	1308	53	,	,	PUNCT
ftr-432	1308	54	including	include	VERB
ftr-432	1308	55	car	car	NOUN
ftr-432	1308	56	lot	lot	NOUN
ftr-432	1308	57	,	,	PUNCT
ftr-432	1308	58	inc	inc	PROPN
ftr-432	1308	59	.	.	PROPN
ftr-432	1308	60	and	and	CCONJ
ftr-432	1308	61	nantucket	nantucket	PROPN
ftr-432	1308	62	village	village	NOUN
ftr-432	1308	63	development	development	NOUN
ftr-432	1308	64	company	company	NOUN
ftr-432	1308	65	.	.	PUNCT
ftr-432	1309	1	there	there	PRON
ftr-432	1309	2	were	be	VERB
ftr-432	1309	3	unpaid	unpaid	ADJ
ftr-432	1309	4	income	income	NOUN
ftr-432	1309	5	tax	tax	NOUN
ftr-432	1309	6	assessments	assessment	NOUN
ftr-432	1309	7	against	against	ADP
ftr-432	1309	8	car	car	NOUN
ftr-432	1309	9	lot	lot	NOUN
ftr-432	1309	10	exceeding	exceed	VERB
ftr-432	1309	11	$	$	SYM
ftr-432	1309	12	1,600,000	1,600,000	NUM
ftr-432	1309	13	and	and	CCONJ
ftr-432	1309	14	against	against	ADP
ftr-432	1309	15	jordan	jordan	PROPN
ftr-432	1309	16	exceeding	exceed	VERB
ftr-432	1309	17	$	$	SYM
ftr-432	1309	18	50,000	50,000	NUM
ftr-432	1309	19	.	.	PUNCT
ftr-432	1310	1	the	the	DET
ftr-432	1310	2	irs	irs	PROPN
ftr-432	1310	3	believed	believe	VERB
ftr-432	1310	4	that	that	SCONJ
ftr-432	1310	5	these	these	DET
ftr-432	1310	6	taxpayers	taxpayer	NOUN
ftr-432	1310	7	were	be	AUX
ftr-432	1310	8	using	use	VERB
ftr-432	1310	9	others	other	NOUN
ftr-432	1310	10	,	,	PUNCT
ftr-432	1310	11	both	both	PRON
ftr-432	1310	12	individuals	individual	NOUN
ftr-432	1310	13	and	and	CCONJ
ftr-432	1310	14	related	related	ADJ
ftr-432	1310	15	entities	entity	NOUN
ftr-432	1310	16	,	,	PUNCT
ftr-432	1310	17	to	to	PART
ftr-432	1310	18	hold	hold	VERB
ftr-432	1310	19	property	property	NOUN
ftr-432	1310	20	for	for	ADP
ftr-432	1310	21	them	they	PRON
ftr-432	1310	22	in	in	ADP
ftr-432	1310	23	order	order	NOUN
ftr-432	1310	24	to	to	PART
ftr-432	1310	25	defeat	defeat	VERB
ftr-432	1310	26	collection	collection	NOUN
ftr-432	1310	27	of	of	ADP
ftr-432	1310	28	the	the	DET
ftr-432	1310	29	assessments	assessment	NOUN
ftr-432	1310	30	.	.	PUNCT
ftr-432	1311	1	as	as	ADV
ftr-432	1311	2	particularly	particularly	ADV
ftr-432	1311	3	relevant	relevant	ADJ
ftr-432	1311	4	to	to	ADP
ftr-432	1311	5	this	this	DET
ftr-432	1311	6	case	case	NOUN
ftr-432	1311	7	,	,	PUNCT
ftr-432	1311	8	the	the	DET
ftr-432	1311	9	irs	irs	PROPN
ftr-432	1311	10	believed	believe	VERB
ftr-432	1311	11	that	that	SCONJ
ftr-432	1311	12	nantucket	nantucket	NOUN
ftr-432	1311	13	was	be	AUX
ftr-432	1311	14	holding	hold	VERB
ftr-432	1311	15	property	property	NOUN
ftr-432	1311	16	(	(	PUNCT
ftr-432	1311	17	the	the	DET
ftr-432	1311	18	summit	summit	NOUN
ftr-432	1311	19	property	property	NOUN
ftr-432	1311	20	)	)	PUNCT
ftr-432	1311	21	as	as	ADP
ftr-432	1311	22	a	a	DET
ftr-432	1311	23	nominee	nominee	NOUN
ftr-432	1311	24	of	of	ADP
ftr-432	1311	25	car	car	NOUN
ftr-432	1311	26	lot	lot	NOUN
ftr-432	1311	27	.	.	PUNCT
ftr-432	1312	1	the	the	DET
ftr-432	1312	2	irs	irs	PROPN
ftr-432	1312	3	filed	file	VERB
ftr-432	1312	4	a	a	DET
ftr-432	1312	5	nominee	nominee	NOUN
ftr-432	1312	6	lien	lien	NOUN
ftr-432	1312	7	against	against	ADP
ftr-432	1312	8	the	the	DET
ftr-432	1312	9	summit	summit	NOUN
ftr-432	1312	10	property	property	NOUN
ftr-432	1312	11	on	on	ADP
ftr-432	1312	12	this	this	DET
ftr-432	1312	13	basis.20	basis.20	PROPN
ftr-432	1312	14	nantucket	nantucket	PROPN
ftr-432	1312	15	brought	bring	VERB
ftr-432	1312	16	an	an	DET
ftr-432	1312	17	action	action	NOUN
ftr-432	1312	18	to	to	PART
ftr-432	1312	19	quiet	quiet	ADJ
ftr-432	1312	20	title	title	NOUN
ftr-432	1312	21	to	to	ADP
ftr-432	1312	22	the	the	DET
ftr-432	1312	23	summit	summit	NOUN
ftr-432	1312	24	property	property	NOUN
ftr-432	1312	25	.	.	PUNCT
ftr-432	1313	1	along	along	ADP
ftr-432	1313	2	with	with	ADP
ftr-432	1313	3	its	its	PRON
ftr-432	1313	4	answer	answer	NOUN
ftr-432	1313	5	,	,	PUNCT
ftr-432	1313	6	the	the	DET
ftr-432	1313	7	government	government	NOUN
ftr-432	1313	8	filed	file	VERB
ftr-432	1313	9	counterclaims	counterclaim	NOUN
ftr-432	1313	10	against	against	ADP
ftr-432	1313	11	nantucket	nantucket	NOUN
ftr-432	1313	12	and	and	CCONJ
ftr-432	1313	13	cross	cross	NOUN
ftr-432	1313	14	-	-	NOUN
ftr-432	1313	15	claims	claim	NOUN
ftr-432	1313	16	against	against	ADP
ftr-432	1313	17	other	other	ADJ
ftr-432	1313	18	defendants	defendant	NOUN
ftr-432	1313	19	,	,	PUNCT
ftr-432	1313	20	a	a	DET
ftr-432	1313	21	total	total	NOUN
ftr-432	1313	22	of	of	ADP
ftr-432	1313	23	eighteen	eighteen	NUM
ftr-432	1313	24	counts	count	NOUN
ftr-432	1313	25	.	.	PUNCT
ftr-432	1314	1	several	several	ADJ
ftr-432	1314	2	parties	party	NOUN
ftr-432	1314	3	moved	move	VERB
ftr-432	1314	4	for	for	ADP
ftr-432	1314	5	partial	partial	ADJ
ftr-432	1314	6	summary	summary	NOUN
ftr-432	1314	7	judgement	judgement	NOUN
ftr-432	1314	8	,	,	PUNCT
ftr-432	1314	9	asserting	assert	VERB
ftr-432	1314	10	that	that	SCONJ
ftr-432	1314	11	ohio	ohio	PROPN
ftr-432	1314	12	law	law	NOUN
ftr-432	1314	13	does	do	AUX
ftr-432	1314	14	not	not	PART
ftr-432	1314	15	recognize	recognize	VERB
ftr-432	1314	16	a	a	DET
ftr-432	1314	17	nominee	nominee	NOUN
ftr-432	1314	18	cause	cause	NOUN
ftr-432	1314	19	of	of	ADP
ftr-432	1314	20	action	action	NOUN
ftr-432	1314	21	.	.	PUNCT
ftr-432	1315	1	the	the	DET
ftr-432	1315	2	court	court	NOUN
ftr-432	1315	3	identified	identify	VERB
ftr-432	1315	4	the	the	DET
ftr-432	1315	5	primary	primary	ADJ
ftr-432	1315	6	issue	issue	NOUN
ftr-432	1315	7	as	as	ADP
ftr-432	1315	8	whether	whether	SCONJ
ftr-432	1315	9	car	car	NOUN
ftr-432	1315	10	lothad	lothad	VERB
ftr-432	1315	11	an	an	DET
ftr-432	1315	12	interest	interest	NOUN
ftr-432	1315	13	in	in	ADP
ftr-432	1315	14	the	the	DET
ftr-432	1315	15	summit	summit	NOUN
ftr-432	1315	16	property	property	NOUN
ftr-432	1315	17	"	"	PUNCT
ftr-432	1315	18	sufficient	sufficient	ADJ
ftr-432	1315	19	to	to	PART
ftr-432	1315	20	constitute	constitute	VERB
ftr-432	1315	21	property	property	NOUN
ftr-432	1315	22	or	or	CCONJ
ftr-432	1315	23	a	a	DET
ftr-432	1315	24	right	right	NOUN
ftr-432	1315	25	to	to	ADP
ftr-432	1315	26	property	property	NOUN
ftr-432	1315	27	.	.	PUNCT
ftr-432	1315	28	'	'	PUNCT
ftr-432	1316	1	'	'	PUNCT
ftr-432	1316	2	271	271	NUM
ftr-432	1316	3	analyzing	analyze	VERB
ftr-432	1316	4	the	the	DET
ftr-432	1316	5	matter	matter	NOUN
ftr-432	1316	6	,	,	PUNCT
ftr-432	1316	7	the	the	DET
ftr-432	1316	8	court	court	NOUN
ftr-432	1316	9	proceeded	proceed	VERB
ftr-432	1316	10	through	through	ADP
ftr-432	1316	11	the	the	DET
ftr-432	1316	12	following	follow	VERB
ftr-432	1316	13	steps	step	NOUN
ftr-432	1316	14	:	:	PUNCT
ftr-432	1316	15	(	(	PUNCT
ftr-432	1316	16	1	1	X
ftr-432	1316	17	)	)	PUNCT
ftr-432	1316	18	the	the	DET
ftr-432	1316	19	court	court	NOUN
ftr-432	1316	20	noted	note	VERB
ftr-432	1316	21	(	(	PUNCT
ftr-432	1316	22	correctly	correctly	ADV
ftr-432	1316	23	)	)	PUNCT
ftr-432	1316	24	that	that	SCONJ
ftr-432	1316	25	the	the	DET
ftr-432	1316	26	courts	court	NOUN
ftr-432	1316	27	"	"	PUNCT
ftr-432	1316	28	have	have	AUX
ftr-432	1316	29	interpreted	interpret	VERB
ftr-432	1316	30	the	the	DET
ftr-432	1316	31	statutory	statutory	ADJ
ftr-432	1316	32	language	language	NOUN
ftr-432	1316	33	of	of	ADP
ftr-432	1316	34	section	section	NOUN
ftr-432	1316	35	6321	6321	NUM
ftr-432	1316	36	broadly	broadly	ADV
ftr-432	1316	37	and	and	CCONJ
ftr-432	1316	38	held	hold	VERB
ftr-432	1316	39	that	that	SCONJ
ftr-432	1316	40	it	it	PRON
ftr-432	1316	41	reveals	reveal	VERB
ftr-432	1316	42	congress	congress	PROPN
ftr-432	1316	43	's	's	PART
ftr-432	1316	44	intent	intent	NOUN
ftr-432	1316	45	'	'	PUNCT
ftr-432	1316	46	to	to	PART
ftr-432	1316	47	reach	reach	VERB
ftr-432	1316	48	every	every	DET
ftr-432	1316	49	interest	interest	NOUN
ftr-432	1316	50	in	in	ADP
ftr-432	1316	51	property	property	NOUN
ftr-432	1316	52	that	that	PRON
ftr-432	1316	53	a	a	DET
ftr-432	1316	54	taxpayer	taxpayer	NOUN
ftr-432	1316	55	might	might	AUX
ftr-432	1316	56	have	have	VERB
ftr-432	1316	57	.	.	PUNCT
ftr-432	1316	58	'	'	PUNCT
ftr-432	1317	1	272	272	NUM
ftr-432	1317	2	(	(	PUNCT
ftr-432	1317	3	2	2	NUM
ftr-432	1317	4	)	)	PUNCT
ftr-432	1317	5	summarizing	summarize	VERB
ftr-432	1317	6	drye	drye	PROPN
ftr-432	1317	7	and	and	CCONJ
ftr-432	1317	8	other	other	ADJ
ftr-432	1317	9	cases	case	NOUN
ftr-432	1317	10	,	,	PUNCT
ftr-432	1317	11	the	the	DET
ftr-432	1317	12	court	court	NOUN
ftr-432	1317	13	defined	define	VERB
ftr-432	1317	14	stage	stage	NOUN
ftr-432	1317	15	one	one	NUM
ftr-432	1317	16	and	and	CCONJ
ftr-432	1317	17	stage	stage	VERB
ftr-432	1317	18	two	two	NUM
ftr-432	1317	19	of	of	ADP
ftr-432	1317	20	the	the	DET
ftr-432	1317	21	analysis	analysis	NOUN
ftr-432	1317	22	thusly	thusly	ADV
ftr-432	1317	23	:	:	PUNCT
ftr-432	1318	1	[	[	X
ftr-432	1318	2	t]his	t]his	ADP
ftr-432	1318	3	court	court	NOUN
ftr-432	1318	4	's	's	PART
ftr-432	1318	5	initial	initial	ADJ
ftr-432	1318	6	task	task	NOUN
ftr-432	1318	7	is	be	AUX
ftr-432	1318	8	to	to	PART
ftr-432	1318	9	understand	understand	VERB
ftr-432	1318	10	and	and	CCONJ
ftr-432	1318	11	define	define	VERB
ftr-432	1318	12	the	the	DET
ftr-432	1318	13	bundle	bundle	NOUN
ftr-432	1318	14	of	of	ADP
ftr-432	1318	15	rights	right	NOUN
ftr-432	1318	16	and	and	CCONJ
ftr-432	1318	17	privileges	privilege	NOUN
ftr-432	1318	18	that	that	PRON
ftr-432	1318	19	ohio	ohio	PROPN
ftr-432	1318	20	law	law	NOUN
ftr-432	1318	21	has	have	AUX
ftr-432	1318	22	created	create	VERB
ftr-432	1318	23	under	under	ADP
ftr-432	1318	24	268	268	NUM
ftr-432	1318	25	.	.	PUNCT
ftr-432	1319	1	see	see	VERB
ftr-432	1319	2	subpart	subpart	PROPN
ftr-432	1319	3	ii.b.2	ii.b.2	PROPN
ftr-432	1319	4	supra	supra	NOUN
ftr-432	1319	5	.	.	PUNCT
ftr-432	1320	1	pre	pre	ADJ
ftr-432	1320	2	-	-	ADJ
ftr-432	1320	3	drye	drye	ADJ
ftr-432	1320	4	case	case	NOUN
ftr-432	1320	5	law	law	NOUN
ftr-432	1320	6	also	also	ADV
ftr-432	1320	7	reached	reach	VERB
ftr-432	1320	8	the	the	DET
ftr-432	1320	9	conclusion	conclusion	NOUN
ftr-432	1320	10	that	that	SCONJ
ftr-432	1320	11	the	the	DET
ftr-432	1320	12	federal	federal	ADJ
ftr-432	1320	13	tax	tax	NOUN
ftr-432	1320	14	lien	lien	NOUN
ftr-432	1320	15	attaches	attach	VERB
ftr-432	1320	16	to	to	ADP
ftr-432	1320	17	interests	interest	NOUN
ftr-432	1320	18	acquired	acquire	VERB
ftr-432	1320	19	under	under	ADP
ftr-432	1320	20	purchase	purchase	NOUN
ftr-432	1320	21	contracts	contract	NOUN
ftr-432	1320	22	.	.	PUNCT
ftr-432	1321	1	e.g.	e.g.	ADV
ftr-432	1321	2	,	,	PUNCT
ftr-432	1321	3	united	united	PROPN
ftr-432	1321	4	states	states	PROPN
ftr-432	1321	5	v.	v.	ADP
ftr-432	1321	6	big	big	ADJ
ftr-432	1321	7	ialue	ialue	NOUN
ftr-432	1321	8	supermarkets	supermarket	NOUN
ftr-432	1321	9	,	,	PUNCT
ftr-432	1321	10	inc	inc	PROPN
ftr-432	1321	11	.	.	PROPN
ftr-432	1321	12	898	898	NUM
ftr-432	1321	13	f.2d	f.2d	ADP
ftr-432	1321	14	493	493	NUM
ftr-432	1321	15	(	(	PUNCT
ftr-432	1321	16	6th	6th	ADJ
ftr-432	1321	17	cir	cir	NOUN
ftr-432	1321	18	.	.	PUNCT
ftr-432	1321	19	1990	1990	NUM
ftr-432	1321	20	)	)	PUNCT
ftr-432	1321	21	;	;	PUNCT
ftr-432	1321	22	crough	crough	PROPN
ftr-432	1321	23	v.	v.	ADP
ftr-432	1321	24	scheets	scheet	NOUN
ftr-432	1321	25	,	,	PUNCT
ftr-432	1321	26	1994	1994	NUM
ftr-432	1321	27	wl	wl	SYM
ftr-432	1321	28	409628	409628	NUM
ftr-432	1321	29	,	,	PUNCT
ftr-432	1321	30	at	at	ADP
ftr-432	1321	31	*	*	NOUN
ftr-432	1321	32	2	2	NUM
ftr-432	1321	33	(	(	PUNCT
ftr-432	1321	34	d.	d.	PROPN
ftr-432	1321	35	kan	kan	PROPN
ftr-432	1321	36	.	.	PROPN
ftr-432	1321	37	1994	1994	NUM
ftr-432	1321	38	)	)	PUNCT
ftr-432	1321	39	;	;	PUNCT
ftr-432	1321	40	cardinal	cardinal	PROPN
ftr-432	1321	41	v.	v.	PROPN
ftr-432	1321	42	united	united	PROPN
ftr-432	1321	43	states	states	PROPN
ftr-432	1321	44	,	,	PUNCT
ftr-432	1321	45	817	817	NUM
ftr-432	1321	46	f.	f.	PROPN
ftr-432	1321	47	supp	supp	PROPN
ftr-432	1321	48	.	.	PUNCT
ftr-432	1322	1	647	647	NUM
ftr-432	1322	2	,	,	PUNCT
ftr-432	1322	3	652	652	NUM
ftr-432	1322	4	(	(	PUNCT
ftr-432	1322	5	e.d	e.d	PROPN
ftr-432	1322	6	.	.	PROPN
ftr-432	1322	7	mich	mich	PROPN
ftr-432	1322	8	.	.	PROPN
ftr-432	1322	9	1993	1993	NUM
ftr-432	1322	10	)	)	PUNCT
ftr-432	1322	11	.	.	PUNCT
ftr-432	1323	1	269	269	NUM
ftr-432	1323	2	.	.	X
ftr-432	1323	3	2001	2001	NUM
ftr-432	1323	4	-	-	SYM
ftr-432	1323	5	1	1	NUM
ftr-432	1323	6	u.s	u.s	PROPN
ftr-432	1323	7	.	.	PROPN
ftr-432	1323	8	tax	tax	PROPN
ftr-432	1323	9	cas	cas	PROPN
ftr-432	1323	10	.	.	PUNCT
ftr-432	1323	11	(	(	PUNCT
ftr-432	1323	12	cch	cch	PROPN
ftr-432	1323	13	)	)	PUNCT
ftr-432	1323	14	50,202	50,202	NUM
ftr-432	1323	15	,	,	PUNCT
ftr-432	1323	16	87	87	NUM
ftr-432	1323	17	a.f.t.r	a.f.t.r	PROPN
ftr-432	1323	18	2d	2d	PROPN
ftr-432	1323	19	(	(	PUNCT
ftr-432	1323	20	ria	ria	PROPN
ftr-432	1323	21	)	)	PUNCT
ftr-432	1323	22	743	743	NUM
ftr-432	1323	23	(	(	PUNCT
ftr-432	1323	24	n.d	n.d	PROPN
ftr-432	1323	25	.	.	PROPN
ftr-432	1323	26	ohio	ohio	PROPN
ftr-432	1323	27	2001	2001	NUM
ftr-432	1323	28	)	)	PUNCT
ftr-432	1323	29	.	.	PUNCT
ftr-432	1324	1	270	270	NUM
ftr-432	1324	2	.	.	X
ftr-432	1325	1	for	for	ADP
ftr-432	1325	2	description	description	NOUN
ftr-432	1325	3	of	of	ADP
ftr-432	1325	4	nominee	nominee	NOUN
ftr-432	1325	5	liens	lien	NOUN
ftr-432	1325	6	and	and	CCONJ
ftr-432	1325	7	related	relate	VERB
ftr-432	1325	8	collection	collection	NOUN
ftr-432	1325	9	devices	device	NOUN
ftr-432	1325	10	,	,	PUNCT
ftr-432	1325	11	see	see	VERB
ftr-432	1325	12	elliott	elliott	PROPN
ftr-432	1325	13	,	,	PUNCT
ftr-432	1325	14	supra	supra	PROPN
ftr-432	1325	15	note	note	PROPN
ftr-432	1325	16	166	166	NUM
ftr-432	1325	17	,	,	PUNCT
ftr-432	1325	18	9.10	9.10	NUM
ftr-432	1325	19	.	.	PUNCT
ftr-432	1326	1	271	271	NUM
ftr-432	1326	2	.	.	NUM
ftr-432	1326	3	2001	2001	NUM
ftr-432	1326	4	wl	wl	NOUN
ftr-432	1326	5	169316	169316	NUM
ftr-432	1326	6	at	at	ADP
ftr-432	1326	7	*	*	PROPN
ftr-432	1326	8	4	4	NUM
ftr-432	1326	9	.	.	X
ftr-432	1326	10	272.2001	272.2001	NUM
ftr-432	1326	11	wl	wl	NOUN
ftr-432	1326	12	169316	169316	NUM
ftr-432	1326	13	at	at	ADP
ftr-432	1326	14	*	*	NUM
ftr-432	1326	15	4	4	NUM
ftr-432	1326	16	(	(	PUNCT
ftr-432	1326	17	quotingunited	quotingunite	VERB
ftr-432	1326	18	statesv	statesv	ADV
ftr-432	1326	19	.	.	PUNCT
ftr-432	1327	1	nationalbank	nationalbank	PROPN
ftr-432	1327	2	ofcommerce	ofcommerce	NOUN
ftr-432	1327	3	,	,	PUNCT
ftr-432	1327	4	472	472	NUM
ftr-432	1327	5	u.s	u.s	PROPN
ftr-432	1327	6	.	.	PROPN
ftr-432	1327	7	713,720	713,720	NUM
ftr-432	1327	8	(	(	PUNCT
ftr-432	1327	9	1985	1985	NUM
ftr-432	1327	10	)	)	PUNCT
ftr-432	1327	11	)	)	PUNCT
ftr-432	1327	12	.	.	PUNCT
ftr-432	1328	1	[	[	X
ftr-432	1328	2	vol	vol	NOUN
ftr-432	1328	3	5:6	5:6	NUM
ftr-432	1328	4	the	the	DET
ftr-432	1328	5	good	good	NOUN
ftr-432	1328	6	,	,	PUNCT
ftr-432	1328	7	the	the	DET
ftr-432	1328	8	bad	bad	ADJ
ftr-432	1328	9	,	,	PUNCT
ftr-432	1328	10	and	and	CCONJ
ftr-432	1328	11	the	the	DET
ftr-432	1328	12	ugly	ugly	ADJ
ftr-432	1328	13	the	the	DET
ftr-432	1328	14	nominee	nominee	ADJ
ftr-432	1328	15	lien	lien	NOUN
ftr-432	1328	16	doctrine	doctrine	NOUN
ftr-432	1328	17	for	for	ADP
ftr-432	1328	18	the	the	DET
ftr-432	1328	19	"	"	PUNCT
ftr-432	1328	20	true	true	ADJ
ftr-432	1328	21	"	"	PUNCT
ftr-432	1328	22	owner	owner	NOUN
ftr-432	1328	23	of	of	ADP
ftr-432	1328	24	the	the	DET
ftr-432	1328	25	properties	property	NOUN
ftr-432	1328	26	allegedly	allegedly	ADV
ftr-432	1328	27	held	hold	VERB
ftr-432	1328	28	by	by	ADP
ftr-432	1328	29	the	the	DET
ftr-432	1328	30	nominees	nominee	NOUN
ftr-432	1328	31	....	....	PUNCT
ftr-432	1329	1	the	the	DET
ftr-432	1329	2	second	second	ADJ
ftr-432	1329	3	step	step	NOUN
ftr-432	1329	4	is	be	AUX
ftr-432	1329	5	to	to	PART
ftr-432	1329	6	determine	determine	VERB
ftr-432	1329	7	,	,	PUNCT
ftr-432	1329	8	as	as	ADP
ftr-432	1329	9	a	a	DET
ftr-432	1329	10	matter	matter	NOUN
ftr-432	1329	11	of	of	ADP
ftr-432	1329	12	federal	federal	ADJ
ftr-432	1329	13	law	law	NOUN
ftr-432	1329	14	,	,	PUNCT
ftr-432	1329	15	whether	whether	SCONJ
ftr-432	1329	16	the	the	DET
ftr-432	1329	17	interest	interest	NOUN
ftr-432	1329	18	created	create	VERB
ftr-432	1329	19	by	by	ADP
ftr-432	1329	20	ohio	ohio	PROPN
ftr-432	1329	21	law	law	NOUN
ftr-432	1329	22	is	be	AUX
ftr-432	1329	23	property	property	NOUN
ftr-432	1329	24	or	or	CCONJ
ftr-432	1329	25	a	a	DET
ftr-432	1329	26	right	right	NOUN
ftr-432	1329	27	to	to	ADP
ftr-432	1329	28	property	property	NOUN
ftr-432	1329	29	to	to	PART
ftr-432	1329	30	which	which	PRON
ftr-432	1329	31	the	the	DET
ftr-432	1329	32	federal	federal	ADJ
ftr-432	1329	33	income	income	NOUN
ftr-432	1329	34	tax	tax	NOUN
ftr-432	1329	35	liens	lien	NOUN
ftr-432	1329	36	can	can	AUX
ftr-432	1329	37	attach.273	attach.273	NOUN
ftr-432	1329	38	(	(	PUNCT
ftr-432	1329	39	3	3	X
ftr-432	1329	40	)	)	PUNCT
ftr-432	1329	41	the	the	DET
ftr-432	1329	42	court	court	NOUN
ftr-432	1329	43	found	find	VERB
ftr-432	1329	44	that	that	SCONJ
ftr-432	1329	45	"	"	PUNCT
ftr-432	1329	46	[	[	X
ftr-432	1329	47	tihere	tihere	PRON
ftr-432	1329	48	is	be	AUX
ftr-432	1329	49	a	a	DET
ftr-432	1329	50	split	split	NOUN
ftr-432	1329	51	among	among	ADP
ftr-432	1329	52	the	the	DET
ftr-432	1329	53	district	district	NOUN
ftr-432	1329	54	courts	court	NOUN
ftr-432	1329	55	of	of	ADP
ftr-432	1329	56	ohio	ohio	PROPN
ftr-432	1329	57	regarding	regard	VERB
ftr-432	1329	58	whether	whether	SCONJ
ftr-432	1329	59	ohio	ohio	PROPN
ftr-432	1329	60	law	law	NOUN
ftr-432	1329	61	recognizes	recognize	VERB
ftr-432	1329	62	the	the	DET
ftr-432	1329	63	nominee	nominee	ADJ
ftr-432	1329	64	doctrine	doctrine	NOUN
ftr-432	1329	65	.	.	PUNCT
ftr-432	1330	1	"'74	"'74	NOUN
ftr-432	1330	2	after	after	ADP
ftr-432	1330	3	several	several	ADJ
ftr-432	1330	4	pages	page	NOUN
ftr-432	1330	5	of	of	ADP
ftr-432	1330	6	dissection	dissection	NOUN
ftr-432	1330	7	of	of	ADP
ftr-432	1330	8	prior	prior	ADJ
ftr-432	1330	9	cases	case	NOUN
ftr-432	1330	10	,	,	PUNCT
ftr-432	1330	11	the	the	DET
ftr-432	1330	12	court	court	NOUN
ftr-432	1330	13	concluded	conclude	VERB
ftr-432	1330	14	that	that	SCONJ
ftr-432	1330	15	ohio	ohio	PROPN
ftr-432	1330	16	law	law	NOUN
ftr-432	1330	17	does	do	AUX
ftr-432	1330	18	not	not	PART
ftr-432	1330	19	recognize	recognize	VERB
ftr-432	1330	20	the	the	DET
ftr-432	1330	21	nominee	nominee	NOUN
ftr-432	1330	22	doctrine2	doctrine2	NOUN
ftr-432	1330	23	5	5	NUM
ftr-432	1331	1	but	but	CCONJ
ftr-432	1331	2	that	that	PRON
ftr-432	1331	3	ohio	ohio	PROPN
ftr-432	1331	4	does	do	AUX
ftr-432	1331	5	recognize	recognize	VERB
ftr-432	1331	6	the	the	DET
ftr-432	1331	7	alter	alter	NOUN
ftr-432	1331	8	ego	ego	ADJ
ftr-432	1331	9	doctrine	doctrine	NOUN
ftr-432	1331	10	under	under	ADP
ftr-432	1331	11	which	which	PRON
ftr-432	1331	12	"	"	PUNCT
ftr-432	1331	13	the	the	DET
ftr-432	1331	14	concept	concept	NOUN
ftr-432	1331	15	of	of	ADP
ftr-432	1331	16	equitable	equitable	ADJ
ftr-432	1331	17	ownership	ownership	NOUN
ftr-432	1331	18	is	be	AUX
ftr-432	1331	19	,	,	PUNCT
ftr-432	1331	20	essentially	essentially	ADV
ftr-432	1331	21	,	,	PUNCT
ftr-432	1331	22	a	a	DET
ftr-432	1331	23	recognition	recognition	NOUN
ftr-432	1331	24	of	of	ADP
ftr-432	1331	25	the	the	DET
ftr-432	1331	26	nominee	nominee	NOUN
ftr-432	1331	27	doctrine	doctrine	NOUN
ftr-432	1331	28	by	by	ADP
ftr-432	1331	29	another	another	DET
ftr-432	1331	30	name	name	NOUN
ftr-432	1331	31	.	.	PUNCT
ftr-432	1331	32	'	'	PUNCT
ftr-432	1332	1	276	276	NUM
ftr-432	1332	2	(	(	PUNCT
ftr-432	1332	3	4	4	NUM
ftr-432	1332	4	)	)	PUNCT
ftr-432	1332	5	the	the	DET
ftr-432	1332	6	court	court	NOUN
ftr-432	1332	7	found	find	VERB
ftr-432	1332	8	that	that	SCONJ
ftr-432	1332	9	the	the	DET
ftr-432	1332	10	government	government	NOUN
ftr-432	1332	11	's	's	PART
ftr-432	1332	12	counter	counter	NOUN
ftr-432	1332	13	and	and	CCONJ
ftr-432	1332	14	cross	cross	NOUN
ftr-432	1332	15	claims	claim	NOUN
ftr-432	1332	16	asserted	assert	VERB
ftr-432	1332	17	sufficient	sufficient	ADJ
ftr-432	1332	18	facts	fact	NOUN
ftr-432	1332	19	which	which	PRON
ftr-432	1332	20	,	,	PUNCT
ftr-432	1332	21	if	if	SCONJ
ftr-432	1332	22	proved	prove	VERB
ftr-432	1332	23	at	at	ADP
ftr-432	1332	24	trial	trial	NOUN
ftr-432	1332	25	,	,	PUNCT
ftr-432	1332	26	would	would	AUX
ftr-432	1332	27	establish	establish	VERB
ftr-432	1332	28	that	that	SCONJ
ftr-432	1332	29	jordan	jordan	PROPN
ftr-432	1332	30	alex	alex	PROPN
ftr-432	1332	31	and	and	CCONJ
ftr-432	1332	32	car	car	NOUN
ftr-432	1332	33	lot	lot	NOUN
ftr-432	1332	34	are	be	AUX
ftr-432	1332	35	alter	alter	NOUN
ftr-432	1332	36	egos	ego	NOUN
ftr-432	1332	37	of	of	ADP
ftr-432	1332	38	each	each	DET
ftr-432	1332	39	other	other	ADJ
ftr-432	1332	40	,	,	PUNCT
ftr-432	1332	41	and	and	CCONJ
ftr-432	1332	42	that	that	SCONJ
ftr-432	1332	43	the	the	DET
ftr-432	1332	44	related	related	ADJ
ftr-432	1332	45	individuals	individual	NOUN
ftr-432	1332	46	and	and	CCONJ
ftr-432	1332	47	entities	entity	NOUN
ftr-432	1332	48	had	have	AUX
ftr-432	1332	49	been	be	AUX
ftr-432	1332	50	used	use	VERB
ftr-432	1332	51	to	to	PART
ftr-432	1332	52	hold	hold	VERB
ftr-432	1332	53	property	property	NOUN
ftr-432	1332	54	of	of	ADP
ftr-432	1332	55	theirs	theirs	PRON
ftr-432	1332	56	,	,	PUNCT
ftr-432	1332	57	including	include	VERB
ftr-432	1332	58	that	that	DET
ftr-432	1332	59	nantucket	nantucket	NOUN
ftr-432	1332	60	held	hold	VERB
ftr-432	1332	61	the	the	DET
ftr-432	1332	62	summit	summit	NOUN
ftr-432	1332	63	property	property	NOUN
ftr-432	1332	64	for	for	ADP
ftr-432	1332	65	car	car	NOUN
ftr-432	1332	66	lot	lot	NOUN
ftr-432	1332	67	,	,	PUNCT
ftr-432	1332	68	and	and	CCONJ
ftr-432	1332	69	that	that	DET
ftr-432	1332	70	car	car	NOUN
ftr-432	1332	71	lot	lot	NOUN
ftr-432	1332	72	was	be	AUX
ftr-432	1332	73	the	the	DET
ftr-432	1332	74	equitable	equitable	ADJ
ftr-432	1332	75	owner	owner	NOUN
ftr-432	1332	76	of	of	ADP
ftr-432	1332	77	the	the	DET
ftr-432	1332	78	summit	summit	NOUN
ftr-432	1332	79	property.277	property.277	PROPN
ftr-432	1332	80	thus	thus	ADV
ftr-432	1332	81	,	,	PUNCT
ftr-432	1332	82	the	the	DET
ftr-432	1332	83	court	court	NOUN
ftr-432	1332	84	denied	deny	VERB
ftr-432	1332	85	the	the	DET
ftr-432	1332	86	motion	motion	NOUN
ftr-432	1332	87	for	for	ADP
ftr-432	1332	88	partial	partial	ADJ
ftr-432	1332	89	summary	summary	NOUN
ftr-432	1332	90	judgement	judgement	NOUN
ftr-432	1332	91	and	and	CCONJ
ftr-432	1332	92	allowed	allow	VERB
ftr-432	1332	93	the	the	DET
ftr-432	1332	94	government	government	NOUN
ftr-432	1332	95	to	to	PART
ftr-432	1332	96	proceed	proceed	VERB
ftr-432	1332	97	with	with	ADP
ftr-432	1332	98	its	its	PRON
ftr-432	1332	99	claims	claim	NOUN
ftr-432	1332	100	.	.	PUNCT
ftr-432	1333	1	the	the	DET
ftr-432	1333	2	court	court	NOUN
ftr-432	1333	3	reached	reach	VERB
ftr-432	1333	4	the	the	DET
ftr-432	1333	5	correct	correct	ADJ
ftr-432	1333	6	conclusion	conclusion	NOUN
ftr-432	1333	7	,	,	PUNCT
ftr-432	1333	8	but	but	CCONJ
ftr-432	1333	9	it	it	PRON
ftr-432	1333	10	misapplied	misapply	VERB
ftr-432	1333	11	drye	drye	PROPN
ftr-432	1333	12	.	.	PUNCT
ftr-432	1334	1	the	the	DET
ftr-432	1334	2	errors	error	NOUN
ftr-432	1334	3	in	in	ADP
ftr-432	1334	4	nantucket	nantucket	NOUN
ftr-432	1334	5	village	village	NOUN
ftr-432	1334	6	involved	involve	VERB
ftr-432	1334	7	all	all	DET
ftr-432	1334	8	three	three	NUM
ftr-432	1334	9	stages	stage	NOUN
ftr-432	1334	10	of	of	ADP
ftr-432	1334	11	the	the	DET
ftr-432	1334	12	three	three	NUM
ftr-432	1334	13	-	-	PUNCT
ftr-432	1334	14	stage	stage	NOUN
ftr-432	1334	15	analysis	analysis	NOUN
ftr-432	1334	16	governing	govern	VERB
ftr-432	1334	17	federal	federal	ADJ
ftr-432	1334	18	tax	tax	NOUN
ftr-432	1334	19	collection	collection	NOUN
ftr-432	1334	20	controversies	controversy	NOUN
ftr-432	1334	21	.	.	PUNCT
ftr-432	1335	1	a.	a.	NOUN
ftr-432	1335	2	error	error	NOUN
ftr-432	1335	3	as	as	ADP
ftr-432	1335	4	to	to	ADP
ftr-432	1335	5	stages	stage	NOUN
ftr-432	1335	6	one	one	NUM
ftr-432	1335	7	and	and	CCONJ
ftr-432	1335	8	three.-the	three.-the	DET
ftr-432	1335	9	first	first	ADJ
ftr-432	1335	10	and	and	CCONJ
ftr-432	1335	11	principal	principal	ADJ
ftr-432	1335	12	error	error	NOUN
ftr-432	1335	13	made	make	VERB
ftr-432	1335	14	by	by	ADP
ftr-432	1335	15	nantucket	nantucket	NOUN
ftr-432	1335	16	village	village	NOUN
ftr-432	1335	17	involves	involve	VERB
ftr-432	1335	18	the	the	DET
ftr-432	1335	19	court	court	NOUN
ftr-432	1335	20	's	's	PART
ftr-432	1335	21	conclusion	conclusion	NOUN
ftr-432	1335	22	that	that	SCONJ
ftr-432	1335	23	it	it	PRON
ftr-432	1335	24	was	be	AUX
ftr-432	1335	25	compelled	compel	VERB
ftr-432	1335	26	to	to	PART
ftr-432	1335	27	ascertain	ascertain	VERB
ftr-432	1335	28	"	"	PUNCT
ftr-432	1335	29	the	the	DET
ftr-432	1335	30	bundle	bundle	NOUN
ftr-432	1335	31	of	of	ADP
ftr-432	1335	32	rights	right	NOUN
ftr-432	1335	33	and	and	CCONJ
ftr-432	1335	34	privileges	privilege	NOUN
ftr-432	1335	35	that	that	PRON
ftr-432	1335	36	ohio	ohio	PROPN
ftr-432	1335	37	law	law	NOUN
ftr-432	1335	38	has	have	AUX
ftr-432	1335	39	created	create	VERB
ftr-432	1335	40	under	under	ADP
ftr-432	1335	41	the	the	DET
ftr-432	1335	42	nominee	nominee	ADJ
ftr-432	1335	43	doctrine	doctrine	NOUN
ftr-432	1335	44	for	for	ADP
ftr-432	1335	45	the	the	DET
ftr-432	1335	46	'	'	PUNCT
ftr-432	1335	47	true	true	ADJ
ftr-432	1335	48	'	'	PUNCT
ftr-432	1335	49	owner	owner	NOUN
ftr-432	1335	50	of	of	ADP
ftr-432	1335	51	the	the	DET
ftr-432	1335	52	properties	property	NOUN
ftr-432	1335	53	allegedly	allegedly	ADV
ftr-432	1335	54	held	hold	VERB
ftr-432	1335	55	by	by	ADP
ftr-432	1335	56	the	the	DET
ftr-432	1335	57	nominees	nominee	NOUN
ftr-432	1335	58	.	.	PUNCT
ftr-432	1336	1	"27	"27	AUX
ftr-432	1336	2	the	the	DET
ftr-432	1336	3	court	court	NOUN
ftr-432	1336	4	confused	confuse	VERB
ftr-432	1336	5	stages	stage	NOUN
ftr-432	1336	6	one	one	NUM
ftr-432	1336	7	and	and	CCONJ
ftr-432	1336	8	three	three	NUM
ftr-432	1336	9	of	of	ADP
ftr-432	1336	10	the	the	DET
ftr-432	1336	11	analysis	analysis	NOUN
ftr-432	1336	12	.	.	PUNCT
ftr-432	1337	1	the	the	DET
ftr-432	1337	2	nominee	nominee	NOUN
ftr-432	1337	3	lien	lien	NOUN
ftr-432	1337	4	doctrine	doctrine	NOUN
ftr-432	1337	5	is	be	AUX
ftr-432	1337	6	a	a	DET
ftr-432	1337	7	stage	stage	NOUN
ftr-432	1337	8	three	three	NUM
ftr-432	1337	9	collection	collection	NOUN
ftr-432	1337	10	option	option	NOUN
ftr-432	1337	11	or	or	CCONJ
ftr-432	1337	12	remedy	remedy	NOUN
ftr-432	1337	13	available	available	ADJ
ftr-432	1337	14	to	to	ADP
ftr-432	1337	15	the	the	DET
ftr-432	1337	16	irs.279	irs.279	NOUN
ftr-432	1337	17	thus	thus	ADV
ftr-432	1337	18	,	,	PUNCT
ftr-432	1337	19	it	it	PRON
ftr-432	1337	20	is	be	AUX
ftr-432	1337	21	a	a	DET
ftr-432	1337	22	function	function	NOUN
ftr-432	1337	23	of	of	ADP
ftr-432	1337	24	federal	federal	ADJ
ftr-432	1337	25	law	law	NOUN
ftr-432	1337	26	.	.	PUNCT
ftr-432	1338	1	273.2001	273.2001	NUM
ftr-432	1338	2	wl	wl	NOUN
ftr-432	1338	3	169316	169316	NUM
ftr-432	1338	4	at	at	ADP
ftr-432	1338	5	*	*	NUM
ftr-432	1338	6	5	5	NUM
ftr-432	1338	7	(	(	PUNCT
ftr-432	1338	8	omitting	omit	VERB
ftr-432	1338	9	internal	internal	ADJ
ftr-432	1338	10	citations	citation	NOUN
ftr-432	1338	11	)	)	PUNCT
ftr-432	1338	12	.	.	PUNCT
ftr-432	1339	1	274	274	NUM
ftr-432	1339	2	.	.	PUNCT
ftr-432	1340	1	i	i	PRON
ftr-432	1340	2	d.	d.	PROPN
ftr-432	1340	3	275	275	NUM
ftr-432	1340	4	.	.	PUNCT
ftr-432	1341	1	i	i	PRON
ftr-432	1341	2	d.	d.	VERB
ftr-432	1341	3	at	at	ADP
ftr-432	1341	4	*	*	PROPN
ftr-432	1341	5	7	7	NUM
ftr-432	1341	6	.	.	NOUN
ftr-432	1341	7	276	276	NUM
ftr-432	1341	8	.	.	PUNCT
ftr-432	1342	1	i	i	PRON
ftr-432	1342	2	d.	d.	PROPN
ftr-432	1342	3	at	at	ADP
ftr-432	1342	4	*	*	PROPN
ftr-432	1342	5	8	8	NUM
ftr-432	1342	6	;	;	PUNCT
ftr-432	1342	7	see	see	VERB
ftr-432	1342	8	also	also	ADV
ftr-432	1342	9	i	i	PROPN
ftr-432	1342	10	d.	d.	PROPN
ftr-432	1342	11	at	at	ADP
ftr-432	1342	12	*	*	NUM
ftr-432	1342	13	9	9	NUM
ftr-432	1342	14	(	(	PUNCT
ftr-432	1342	15	"	"	PUNCT
ftr-432	1342	16	[	[	X
ftr-432	1342	17	i]t	i]t	NOUN
ftr-432	1342	18	is	be	AUX
ftr-432	1342	19	clear	clear	ADJ
ftr-432	1342	20	that	that	SCONJ
ftr-432	1342	21	ohio	ohio	PROPN
ftr-432	1342	22	law	law	NOUN
ftr-432	1342	23	recognizes	recognize	VERB
ftr-432	1342	24	the	the	DET
ftr-432	1342	25	concept	concept	NOUN
ftr-432	1342	26	of	of	ADP
ftr-432	1342	27	equitable	equitable	ADJ
ftr-432	1342	28	ownership	ownership	NOUN
ftr-432	1342	29	,	,	PUNCT
ftr-432	1342	30	despite	despite	SCONJ
ftr-432	1342	31	the	the	DET
ftr-432	1342	32	fact	fact	NOUN
ftr-432	1342	33	that	that	SCONJ
ftr-432	1342	34	the	the	DET
ftr-432	1342	35	term	term	NOUN
ftr-432	1342	36	'	'	PUNCT
ftr-432	1342	37	nominee	nominee	NOUN
ftr-432	1342	38	doctrine	doctrine	NOUN
ftr-432	1342	39	'	'	PUNCT
ftr-432	1342	40	is	be	AUX
ftr-432	1342	41	not	not	PART
ftr-432	1342	42	used	use	VERB
ftr-432	1342	43	.	.	PUNCT
ftr-432	1343	1	"	"	PUNCT
ftr-432	1343	2	)	)	PUNCT
ftr-432	1343	3	.	.	PUNCT
ftr-432	1344	1	277	277	NUM
ftr-432	1344	2	.	.	PUNCT
ftr-432	1345	1	i	i	PRON
ftr-432	1345	2	d.	d.	VERB
ftr-432	1345	3	at	at	ADP
ftr-432	1345	4	*	*	NUM
ftr-432	1345	5	11	11	NUM
ftr-432	1345	6	-	-	SYM
ftr-432	1345	7	12	12	NUM
ftr-432	1345	8	.	.	PUNCT
ftr-432	1346	1	278	278	NUM
ftr-432	1346	2	.	.	PUNCT
ftr-432	1347	1	2001	2001	NUM
ftr-432	1347	2	wl	wl	NOUN
ftr-432	1347	3	169316	169316	NUM
ftr-432	1347	4	at	at	ADP
ftr-432	1347	5	*	*	NUM
ftr-432	1347	6	5	5	NUM
ftr-432	1347	7	(	(	PUNCT
ftr-432	1347	8	omitting	omit	VERB
ftr-432	1347	9	internal	internal	ADJ
ftr-432	1347	10	citations	citation	NOUN
ftr-432	1347	11	)	)	PUNCT
ftr-432	1347	12	.	.	PUNCT
ftr-432	1348	1	279	279	NUM
ftr-432	1348	2	.	.	PUNCT
ftr-432	1349	1	see	see	VERB
ftr-432	1349	2	stophel	stophel	PROPN
ftr-432	1350	1	v.	v.	PROPN
ftr-432	1350	2	united	united	PROPN
ftr-432	1350	3	states	states	PROPN
ftr-432	1350	4	,	,	PUNCT
ftr-432	1350	5	81	81	NUM
ftr-432	1350	6	-	-	SYM
ftr-432	1350	7	2	2	NUM
ftr-432	1350	8	u.s	u.s	PROPN
ftr-432	1350	9	.	.	PROPN
ftr-432	1350	10	tax	tax	PROPN
ftr-432	1350	11	cas	cas	PROPN
ftr-432	1350	12	.	.	PUNCT
ftr-432	1351	1	(	(	PUNCT
ftr-432	1351	2	cch	cch	PROPN
ftr-432	1351	3	)	)	PUNCT
ftr-432	1351	4	9,669	9,669	NUM
ftr-432	1351	5	,	,	PUNCT
ftr-432	1351	6	88,257	88,257	NUM
ftr-432	1351	7	(	(	PUNCT
ftr-432	1351	8	e.d	e.d	PROPN
ftr-432	1351	9	.	.	PROPN
ftr-432	1351	10	tenn	tenn	PROPN
ftr-432	1351	11	.	.	PROPN
ftr-432	1351	12	1981	1981	NUM
ftr-432	1351	13	)	)	PUNCT
ftr-432	1351	14	.	.	PUNCT
ftr-432	1352	1	the	the	DET
ftr-432	1352	2	tax	tax	NOUN
ftr-432	1352	3	lien	lien	NOUN
ftr-432	1352	4	alreadyhas	alreadyhas	AUX
ftr-432	1352	5	arisen	arise	VERB
ftr-432	1352	6	as	as	ADP
ftr-432	1352	7	to	to	ADP
ftr-432	1352	8	the	the	DET
ftr-432	1352	9	taxpayer	taxpayer	NOUN
ftr-432	1352	10	,	,	PUNCT
ftr-432	1352	11	and	and	CCONJ
ftr-432	1352	12	it	it	PRON
ftr-432	1352	13	already	already	ADV
ftr-432	1352	14	applies	apply	VERB
ftr-432	1352	15	to	to	ADP
ftr-432	1352	16	all	all	PRON
ftr-432	1352	17	of	of	ADP
ftr-432	1352	18	the	the	DET
ftr-432	1352	19	taxpayer	taxpayer	NOUN
ftr-432	1352	20	's	's	PART
ftr-432	1352	21	property	property	NOUN
ftr-432	1352	22	and	and	CCONJ
ftr-432	1352	23	property	property	NOUN
ftr-432	1352	24	rights	right	NOUN
ftr-432	1352	25	.	.	PUNCT
ftr-432	1353	1	the	the	DET
ftr-432	1353	2	nominee	nominee	NOUN
ftr-432	1353	3	lien	lien	NOUN
ftr-432	1353	4	and	and	CCONJ
ftr-432	1353	5	alter	alter	VERB
ftr-432	1353	6	ego	ego	ADJ
ftr-432	1353	7	lien	lien	NOUN
ftr-432	1353	8	techniques	technique	NOUN
ftr-432	1353	9	merely	merely	ADV
ftr-432	1353	10	counter	counter	VERB
ftr-432	1353	11	the	the	DET
ftr-432	1353	12	taxpayer	taxpayer	NOUN
ftr-432	1353	13	's	's	PART
ftr-432	1353	14	tactic	tactic	NOUN
ftr-432	1353	15	of	of	ADP
ftr-432	1353	16	lodging	lodge	VERB
ftr-432	1353	17	her	her	PRON
ftr-432	1353	18	property	property	NOUN
ftr-432	1353	19	in	in	ADP
ftr-432	1353	20	the	the	DET
ftr-432	1353	21	hands	hand	NOUN
ftr-432	1353	22	of	of	ADP
ftr-432	1353	23	others	other	NOUN
ftr-432	1353	24	,	,	PUNCT
ftr-432	1353	25	nominally	nominally	ADV
ftr-432	1353	26	different	different	ADJ
ftr-432	1353	27	from	from	ADP
ftr-432	1353	28	her	she	PRON
ftr-432	1353	29	,	,	PUNCT
ftr-432	1353	30	but	but	CCONJ
ftr-432	1353	31	related	relate	VERB
ftr-432	1353	32	to	to	ADP
ftr-432	1353	33	her	she	PRON
ftr-432	1353	34	or	or	CCONJ
ftr-432	1353	35	under	under	ADP
ftr-432	1353	36	her	her	PRON
ftr-432	1353	37	control	control	NOUN
ftr-432	1353	38	.	.	PUNCT
ftr-432	1354	1	in	in	ADP
ftr-432	1354	2	this	this	DET
ftr-432	1354	3	regard	regard	NOUN
ftr-432	1354	4	,	,	PUNCT
ftr-432	1354	5	these	these	DET
ftr-432	1354	6	techniques	technique	NOUN
ftr-432	1354	7	are	be	AUX
ftr-432	1354	8	similar	similar	ADJ
ftr-432	1354	9	to	to	ADP
ftr-432	1354	10	transferee	transferee	VERB
ftr-432	1354	11	liability	liability	NOUN
ftr-432	1354	12	assessments	assessment	NOUN
ftr-432	1354	13	under	under	ADP
ftr-432	1354	14	§	§	PROPN
ftr-432	1354	15	6901	6901	NUM
ftr-432	1354	16	and	and	CCONJ
ftr-432	1354	17	fraudulent	fraudulent	ADJ
ftr-432	1354	18	conveyance	conveyance	NOUN
ftr-432	1354	19	suits	suit	NOUN
ftr-432	1354	20	.	.	PUNCT
ftr-432	1355	1	200	200	NUM
ftr-432	1355	2	-	-	SYM
ftr-432	1355	3	71	71	NUM
ftr-432	1355	4	as	as	ADP
ftr-432	1355	5	the	the	DET
ftr-432	1355	6	nantucket	nantucket	PROPN
ftr-432	1355	7	village	village	NOUN
ftr-432	1355	8	court	court	NOUN
ftr-432	1355	9	recognized,28	recognized,28	NOUN
ftr-432	1355	10	°	°	ADP
ftr-432	1355	11	the	the	DET
ftr-432	1355	12	nominee	nominee	NOUN
ftr-432	1355	13	lien	lien	NOUN
ftr-432	1355	14	remedy	remedy	NOUN
ftr-432	1355	15	is	be	AUX
ftr-432	1355	16	amply	amply	ADV
ftr-432	1355	17	recognized	recognize	VERB
ftr-432	1355	18	under	under	ADP
ftr-432	1355	19	federal	federal	ADJ
ftr-432	1355	20	law	law	NOUN
ftr-432	1355	21	.	.	PUNCT
ftr-432	1356	1	"	"	PUNCT
ftr-432	1356	2	'	'	PUNCT
ftr-432	1356	3	application	application	NOUN
ftr-432	1356	4	of	of	ADP
ftr-432	1356	5	that	that	DET
ftr-432	1356	6	remedy	remedy	NOUN
ftr-432	1356	7	depends	depend	VERB
ftr-432	1356	8	upon	upon	SCONJ
ftr-432	1356	9	the	the	DET
ftr-432	1356	10	taxpayer	taxpayer	NOUN
ftr-432	1356	11	being	be	AUX
ftr-432	1356	12	the	the	DET
ftr-432	1356	13	true	true	ADJ
ftr-432	1356	14	or	or	CCONJ
ftr-432	1356	15	beneficial	beneficial	ADJ
ftr-432	1356	16	owner	owner	NOUN
ftr-432	1356	17	of	of	ADP
ftr-432	1356	18	the	the	DET
ftr-432	1356	19	property	property	NOUN
ftr-432	1356	20	which	which	PRON
ftr-432	1356	21	is	be	AUX
ftr-432	1356	22	held	hold	VERB
ftr-432	1356	23	by	by	ADP
ftr-432	1356	24	another	another	PRON
ftr-432	1356	25	.	.	PUNCT
ftr-432	1357	1	it	it	PRON
ftr-432	1357	2	had	have	AUX
ftr-432	1357	3	been	be	AUX
ftr-432	1357	4	well	well	ADV
ftr-432	1357	5	pled	plead	VERB
ftr-432	1357	6	,	,	PUNCT
ftr-432	1357	7	and	and	CCONJ
ftr-432	1357	8	was	be	AUX
ftr-432	1357	9	accepted	accept	VERB
ftr-432	1357	10	for	for	ADP
ftr-432	1357	11	summary	summary	NOUN
ftr-432	1357	12	judgement	judgement	NOUN
ftr-432	1357	13	purposes	purpose	NOUN
ftr-432	1357	14	,	,	PUNCT
ftr-432	1357	15	that	that	DET
ftr-432	1357	16	car	car	NOUN
ftr-432	1357	17	lot	lot	NOUN
ftr-432	1357	18	was	be	AUX
ftr-432	1357	19	the	the	DET
ftr-432	1357	20	true	true	ADJ
ftr-432	1357	21	or	or	CCONJ
ftr-432	1357	22	beneficial	beneficial	ADJ
ftr-432	1357	23	owner	owner	NOUN
ftr-432	1357	24	of	of	ADP
ftr-432	1357	25	the	the	DET
ftr-432	1357	26	summit	summit	NOUN
ftr-432	1357	27	property	property	NOUN
ftr-432	1357	28	.	.	PUNCT
ftr-432	1358	1	once	once	ADV
ftr-432	1358	2	that	that	PRON
ftr-432	1358	3	was	be	AUX
ftr-432	1358	4	established	establish	VERB
ftr-432	1358	5	or	or	CCONJ
ftr-432	1358	6	accepted	accept	VERB
ftr-432	1358	7	,	,	PUNCT
ftr-432	1358	8	stage	stage	NOUN
ftr-432	1358	9	one	one	NUM
ftr-432	1358	10	-	-	PUNCT
ftr-432	1358	11	and	and	CCONJ
ftr-432	1358	12	therefore	therefore	ADV
ftr-432	1358	13	recourse	recourse	VERB
ftr-432	1358	14	to	to	ADP
ftr-432	1358	15	state	state	NOUN
ftr-432	1358	16	law	law	NOUN
ftr-432	1358	17	-	-	PUNCT
ftr-432	1358	18	should	should	AUX
ftr-432	1358	19	have	have	AUX
ftr-432	1358	20	ended	end	VERB
ftr-432	1358	21	.	.	PUNCT
ftr-432	1359	1	it	it	PRON
ftr-432	1359	2	was	be	AUX
ftr-432	1359	3	wrong	wrong	ADJ
ftr-432	1359	4	to	to	PART
ftr-432	1359	5	go	go	VERB
ftr-432	1359	6	further	far	ADV
ftr-432	1359	7	and	and	CCONJ
ftr-432	1359	8	ask	ask	VERB
ftr-432	1359	9	what	what	PRON
ftr-432	1359	10	remedies	remedy	NOUN
ftr-432	1359	11	state	state	NOUN
ftr-432	1359	12	law	law	NOUN
ftr-432	1359	13	accorded	accord	VERB
ftr-432	1359	14	to	to	ADP
ftr-432	1359	15	the	the	DET
ftr-432	1359	16	true	true	ADJ
ftr-432	1359	17	or	or	CCONJ
ftr-432	1359	18	beneficial	beneficial	ADJ
ftr-432	1359	19	owner	owner	NOUN
ftr-432	1359	20	,	,	PUNCT
ftr-432	1359	21	or	or	CCONJ
ftr-432	1359	22	to	to	ADP
ftr-432	1359	23	creditors	creditor	NOUN
ftr-432	1359	24	of	of	ADP
ftr-432	1359	25	that	that	DET
ftr-432	1359	26	owner.2	owner.2	ADJ
ftr-432	1359	27	2	2	NUM
ftr-432	1359	28	remedies	remedy	NOUN
ftr-432	1359	29	is	be	AUX
ftr-432	1359	30	a	a	DET
ftr-432	1359	31	stage	stage	NOUN
ftr-432	1359	32	three	three	NUM
ftr-432	1359	33	matter	matter	NOUN
ftr-432	1359	34	controlled	control	VERB
ftr-432	1359	35	by	by	ADP
ftr-432	1359	36	federal	federal	ADJ
ftr-432	1359	37	law	law	NOUN
ftr-432	1359	38	,	,	PUNCT
ftr-432	1359	39	not	not	PART
ftr-432	1359	40	state	state	NOUN
ftr-432	1359	41	law.283	law.283	PROPN
ftr-432	1359	42	b.	b.	PROPN
ftr-432	1359	43	error	error	NOUN
ftr-432	1359	44	as	as	SCONJ
ftr-432	1359	45	to	to	PART
ftr-432	1359	46	stage	stage	VERB
ftr-432	1359	47	two.-the	two.-the	DET
ftr-432	1359	48	other	other	ADJ
ftr-432	1359	49	error	error	NOUN
ftr-432	1359	50	committed	commit	VERB
ftr-432	1359	51	by	by	ADP
ftr-432	1359	52	the	the	DET
ftr-432	1359	53	nantucket	nantucket	PROPN
ftr-432	1359	54	village	village	NOUN
ftr-432	1359	55	court	court	NOUN
ftr-432	1359	56	involved	involve	VERB
ftr-432	1359	57	stage	stage	NOUN
ftr-432	1359	58	two	two	NUM
ftr-432	1359	59	of	of	ADP
ftr-432	1359	60	contemporary	contemporary	ADJ
ftr-432	1359	61	tax	tax	NOUN
ftr-432	1359	62	collection	collection	NOUN
ftr-432	1359	63	analysis	analysis	NOUN
ftr-432	1359	64	.	.	PUNCT
ftr-432	1360	1	although	although	SCONJ
ftr-432	1360	2	not	not	PART
ftr-432	1360	3	central	central	ADJ
ftr-432	1360	4	to	to	ADP
ftr-432	1360	5	its	its	PRON
ftr-432	1360	6	analysis	analysis	NOUN
ftr-432	1360	7	,	,	PUNCT
ftr-432	1360	8	the	the	DET
ftr-432	1360	9	court	court	NOUN
ftr-432	1360	10	discussed	discuss	VERB
ftr-432	1360	11	what	what	PRON
ftr-432	1360	12	constitutes	constitute	VERB
ftr-432	1360	13	"	"	PUNCT
ftr-432	1360	14	property	property	NOUN
ftr-432	1360	15	"	"	PUNCT
ftr-432	1360	16	for	for	ADP
ftr-432	1360	17	section	section	NOUN
ftr-432	1360	18	6321	6321	NUM
ftr-432	1360	19	purposes	purpose	NOUN
ftr-432	1360	20	.	.	PUNCT
ftr-432	1361	1	in	in	ADP
ftr-432	1361	2	the	the	DET
ftr-432	1361	3	course	course	NOUN
ftr-432	1361	4	thereof	thereof	ADV
ftr-432	1361	5	,	,	PUNCT
ftr-432	1361	6	it	it	PRON
ftr-432	1361	7	cited	cite	VERB
ftr-432	1361	8	ahye	ahye	NOUN
ftr-432	1361	9	for	for	ADP
ftr-432	1361	10	the	the	DET
ftr-432	1361	11	following	follow	VERB
ftr-432	1361	12	proposition	proposition	NOUN
ftr-432	1361	13	:	:	PUNCT
ftr-432	1361	14	"	"	PUNCT
ftr-432	1361	15	in	in	ADP
ftr-432	1361	16	determining	determine	VERB
ftr-432	1361	17	whether	whether	SCONJ
ftr-432	1361	18	a	a	DET
ftr-432	1361	19	taxpayer	taxpayer	NOUN
ftr-432	1361	20	's	's	PART
ftr-432	1361	21	statelaw	statelaw	NOUN
ftr-432	1361	22	rights	right	NOUN
ftr-432	1361	23	constitute	constitute	VERB
ftr-432	1361	24	'	'	PUNCT
ftr-432	1361	25	property	property	NOUN
ftr-432	1361	26	'	'	PUNCT
ftr-432	1361	27	or	or	CCONJ
ftr-432	1361	28	the	the	DET
ftr-432	1361	29	'	'	PUNCT
ftr-432	1361	30	right	right	NOUN
ftr-432	1361	31	to	to	ADP
ftr-432	1361	32	property	property	NOUN
ftr-432	1361	33	,	,	PUNCT
ftr-432	1361	34	'	'	PUNCT
ftr-432	1361	35	the	the	DET
ftr-432	1361	36	important	important	ADJ
ftr-432	1361	37	consideration	consideration	NOUN
ftr-432	1361	38	is	be	AUX
ftr-432	1361	39	the	the	DET
ftr-432	1361	40	breadth	breadth	NOUN
ftr-432	1361	41	of	of	ADP
ftr-432	1361	42	control	control	NOUN
ftr-432	1361	43	the	the	DET
ftr-432	1361	44	taxpayer	taxpayer	NOUN
ftr-432	1361	45	can	can	AUX
ftr-432	1361	46	exercise	exercise	VERB
ftr-432	1361	47	over	over	ADP
ftr-432	1361	48	the	the	DET
ftr-432	1361	49	property	property	NOUN
ftr-432	1361	50	.	.	PUNCT
ftr-432	1361	51	'	'	PUNCT
ftr-432	1362	1	'	'	PUNCT
ftr-432	1362	2	2	2	NUM
ftr-432	1362	3	1	1	NUM
ftr-432	1362	4	some	some	DET
ftr-432	1362	5	commentators	commentator	NOUN
ftr-432	1362	6	also	also	ADV
ftr-432	1362	7	have	have	AUX
ftr-432	1362	8	read	read	VERB
ftr-432	1362	9	drye	drye	NOUN
ftr-432	1362	10	as	as	ADP
ftr-432	1362	11	making	make	VERB
ftr-432	1362	12	"	"	PUNCT
ftr-432	1362	13	control	control	VERB
ftr-432	1362	14	"	"	PUNCT
ftr-432	1362	15	the	the	DET
ftr-432	1362	16	key	key	ADJ
ftr-432	1362	17	factor	factor	NOUN
ftr-432	1362	18	in	in	ADP
ftr-432	1362	19	the	the	DET
ftr-432	1362	20	federal	federal	ADJ
ftr-432	1362	21	definition	definition	NOUN
ftr-432	1362	22	of	of	ADP
ftr-432	1362	23	property.8	property.8	PROPN
ftr-432	1362	24	5	5	NUM
ftr-432	1362	25	i	i	PRON
ftr-432	1362	26	believe	believe	VERB
ftr-432	1362	27	this	this	DET
ftr-432	1362	28	conclusion	conclusion	NOUN
ftr-432	1362	29	is	be	AUX
ftr-432	1362	30	incorrect	incorrect	ADJ
ftr-432	1362	31	.	.	PUNCT
ftr-432	1363	1	it	it	PRON
ftr-432	1363	2	wrongly	wrongly	ADV
ftr-432	1363	3	elevates	elevate	VERB
ftr-432	1363	4	the	the	DET
ftr-432	1363	5	particular	particular	ADJ
ftr-432	1363	6	to	to	ADP
ftr-432	1363	7	the	the	DET
ftr-432	1363	8	universal	universal	NOUN
ftr-432	1363	9	.	.	PUNCT
ftr-432	1364	1	control	control	PROPN
ftr-432	1364	2	was	be	AUX
ftr-432	1364	3	the	the	DET
ftr-432	1364	4	key	key	ADJ
ftr-432	1364	5	consideration	consideration	NOUN
ftr-432	1364	6	on	on	ADP
ftr-432	1364	7	the	the	DET
ftr-432	1364	8	facts	fact	NOUN
ftr-432	1364	9	at	at	ADP
ftr-432	1364	10	issue	issue	NOUN
ftr-432	1364	11	in	in	ADP
ftr-432	1364	12	drye	drye	PROPN
ftr-432	1364	13	,	,	PUNCT
ftr-432	1364	14	280	280	NUM
ftr-432	1364	15	.	.	PUNCT
ftr-432	1365	1	see	see	VERB
ftr-432	1365	2	2001	2001	NUM
ftr-432	1365	3	wl	wl	NOUN
ftr-432	1365	4	169316	169316	NUM
ftr-432	1365	5	at	at	ADP
ftr-432	1365	6	*	*	NUM
ftr-432	1365	7	7	7	NUM
ftr-432	1365	8	-	-	SYM
ftr-432	1365	9	8	8	NUM
ftr-432	1365	10	.	.	PUNCT
ftr-432	1365	11	281	281	NUM
ftr-432	1365	12	.	.	PUNCT
ftr-432	1366	1	see	see	VERB
ftr-432	1366	2	,	,	PUNCT
ftr-432	1366	3	e.g.	e.g.	ADV
ftr-432	1366	4	,	,	PUNCT
ftr-432	1366	5	united	united	PROPN
ftr-432	1366	6	states	states	PROPN
ftr-432	1366	7	v.	v.	ADP
ftr-432	1366	8	letscher	letscher	PROPN
ftr-432	1366	9	,	,	PUNCT
ftr-432	1366	10	83	83	NUM
ftr-432	1366	11	f.	f.	PROPN
ftr-432	1366	12	supp	supp	PROPN
ftr-432	1366	13	.	.	PUNCT
ftr-432	1367	1	2d367,375	2d367,375	PROPN
ftr-432	1367	2	(	(	PUNCT
ftr-432	1367	3	s.d.n.y	s.d.n.y	PROPN
ftr-432	1367	4	.	.	NOUN
ftr-432	1367	5	1999	1999	NUM
ftr-432	1367	6	)	)	PUNCT
ftr-432	1367	7	;	;	PUNCT
ftr-432	1367	8	hill	hill	PROPN
ftr-432	1367	9	v.	v.	PROPN
ftr-432	1367	10	united	united	PROPN
ftr-432	1367	11	states	states	PROPN
ftr-432	1367	12	,	,	PUNCT
ftr-432	1367	13	844	844	NUM
ftr-432	1367	14	f.	f.	PROPN
ftr-432	1367	15	supp	supp	PROPN
ftr-432	1367	16	.	.	PUNCT
ftr-432	1368	1	263	263	NUM
ftr-432	1368	2	,	,	PUNCT
ftr-432	1368	3	270	270	NUM
ftr-432	1368	4	(	(	PUNCT
ftr-432	1368	5	w.d.n.c	w.d.n.c	PROPN
ftr-432	1368	6	.	.	PROPN
ftr-432	1368	7	1993	1993	NUM
ftr-432	1368	8	)	)	PUNCT
ftr-432	1368	9	;	;	PUNCT
ftr-432	1368	10	stophel	stophel	PROPN
ftr-432	1368	11	v.	v.	PROPN
ftr-432	1368	12	united	united	PROPN
ftr-432	1368	13	states	states	PROPN
ftr-432	1368	14	,	,	PUNCT
ftr-432	1368	15	81	81	NUM
ftr-432	1368	16	-	-	SYM
ftr-432	1368	17	2	2	NUM
ftr-432	1368	18	u.s	u.s	PROPN
ftr-432	1368	19	.	.	PROPN
ftr-432	1368	20	tax	tax	PROPN
ftr-432	1368	21	cas	cas	PROPN
ftr-432	1368	22	.	.	PUNCT
ftr-432	1369	1	(	(	PUNCT
ftr-432	1369	2	cch	cch	PROPN
ftr-432	1369	3	)	)	PUNCT
ftr-432	1369	4	9,669,88,257	9,669,88,257	NOUN
ftr-432	1369	5	(	(	PUNCT
ftr-432	1369	6	e.d	e.d	PROPN
ftr-432	1369	7	.	.	PROPN
ftr-432	1369	8	tenn	tenn	PROPN
ftr-432	1369	9	.	.	PROPN
ftr-432	1369	10	1981	1981	NUM
ftr-432	1369	11	)	)	PUNCT
ftr-432	1370	1	;	;	PUNCT
ftr-432	1370	2	see	see	VERB
ftr-432	1370	3	also	also	ADV
ftr-432	1370	4	baldassari	baldassari	PROPN
ftr-432	1370	5	v.	v.	PROPN
ftr-432	1370	6	united	united	PROPN
ftr-432	1370	7	states	states	PROPN
ftr-432	1370	8	,	,	PUNCT
ftr-432	1370	9	144	144	NUM
ftr-432	1370	10	cal	cal	NOUN
ftr-432	1370	11	.	.	PUNCT
ftr-432	1371	1	rptr	rptr	PROPN
ftr-432	1371	2	.	.	PUNCT
ftr-432	1372	1	741,742	741,742	NUM
ftr-432	1372	2	-	-	SYM
ftr-432	1372	3	43	43	NUM
ftr-432	1372	4	(	(	PUNCT
ftr-432	1372	5	cal	cal	PROPN
ftr-432	1372	6	.	.	PUNCT
ftr-432	1373	1	ct	ct	PROPN
ftr-432	1373	2	.	.	PUNCT
ftr-432	1374	1	app	app	PROPN
ftr-432	1374	2	.	.	PROPN
ftr-432	1374	3	1978	1978	NUM
ftr-432	1374	4	)	)	PUNCT
ftr-432	1375	1	(	(	PUNCT
ftr-432	1375	2	state	state	NOUN
ftr-432	1375	3	case	case	NOUN
ftr-432	1375	4	finding	find	VERB
ftr-432	1375	5	that	that	SCONJ
ftr-432	1375	6	nominee	nominee	NOUN
ftr-432	1375	7	liens	lien	NOUN
ftr-432	1375	8	are	be	AUX
ftr-432	1375	9	well	well	ADV
ftr-432	1375	10	recognized	recognize	VERB
ftr-432	1375	11	under	under	ADP
ftr-432	1375	12	federal	federal	ADJ
ftr-432	1375	13	law	law	NOUN
ftr-432	1375	14	)	)	PUNCT
ftr-432	1375	15	.	.	PUNCT
ftr-432	1376	1	282	282	NUM
ftr-432	1376	2	.	.	PUNCT
ftr-432	1377	1	see	see	VERB
ftr-432	1377	2	,	,	PUNCT
ftr-432	1377	3	e.g.	e.g.	ADV
ftr-432	1377	4	,	,	PUNCT
ftr-432	1377	5	united	united	PROPN
ftr-432	1377	6	states	states	PROPN
ftr-432	1377	7	v.	v.	PROPN
ftr-432	1377	8	tempelman	tempelman	ADJ
ftr-432	1377	9	,	,	PUNCT
ftr-432	1377	10	111	111	NUM
ftr-432	1377	11	f.	f.	PROPN
ftr-432	1377	12	supp	supp	PROPN
ftr-432	1377	13	.	.	PUNCT
ftr-432	1378	1	2d	2d	PROPN
ftr-432	1378	2	85,93	85,93	NUM
ftr-432	1378	3	n.18	n.18	X
ftr-432	1378	4	(	(	PUNCT
ftr-432	1378	5	d.n.h	d.n.h	ADJ
ftr-432	1378	6	.	.	PROPN
ftr-432	1378	7	2000	2000	NUM
ftr-432	1378	8	)	)	PUNCT
ftr-432	1379	1	(	(	PUNCT
ftr-432	1379	2	since	since	SCONJ
ftr-432	1379	3	it	it	PRON
ftr-432	1379	4	was	be	AUX
ftr-432	1379	5	established	establish	VERB
ftr-432	1379	6	that	that	SCONJ
ftr-432	1379	7	the	the	DET
ftr-432	1379	8	taxpayers	taxpayer	NOUN
ftr-432	1379	9	were	be	AUX
ftr-432	1379	10	the	the	DET
ftr-432	1379	11	owners	owner	NOUN
ftr-432	1379	12	of	of	ADP
ftr-432	1379	13	the	the	DET
ftr-432	1379	14	property	property	NOUN
ftr-432	1379	15	at	at	ADP
ftr-432	1379	16	issue	issue	NOUN
ftr-432	1379	17	,	,	PUNCT
ftr-432	1379	18	the	the	DET
ftr-432	1379	19	court	court	NOUN
ftr-432	1379	20	"	"	PUNCT
ftr-432	1379	21	need	need	AUX
ftr-432	1379	22	not	not	PART
ftr-432	1379	23	engage	engage	VERB
ftr-432	1379	24	in	in	ADP
ftr-432	1379	25	a	a	DET
ftr-432	1379	26	state	state	NOUN
ftr-432	1379	27	law	law	NOUN
ftr-432	1379	28	analysis	analysis	NOUN
ftr-432	1379	29	of	of	ADP
ftr-432	1379	30	their	their	PRON
ftr-432	1379	31	rights	right	NOUN
ftr-432	1379	32	in	in	ADP
ftr-432	1379	33	the	the	DET
ftr-432	1379	34	property	property	NOUN
ftr-432	1379	35	"	"	PUNCT
ftr-432	1379	36	)	)	PUNCT
ftr-432	1379	37	.	.	PUNCT
ftr-432	1380	1	283	283	NUM
ftr-432	1380	2	.	.	PUNCT
ftr-432	1381	1	my	my	PRON
ftr-432	1381	2	criticism	criticism	NOUN
ftr-432	1381	3	here	here	ADV
ftr-432	1381	4	is	be	AUX
ftr-432	1381	5	not	not	PART
ftr-432	1381	6	just	just	ADV
ftr-432	1381	7	doctrinal	doctrinal	ADJ
ftr-432	1381	8	.	.	PUNCT
ftr-432	1382	1	in	in	ADP
ftr-432	1382	2	its	its	PRON
ftr-432	1382	3	microscopic	microscopic	ADJ
ftr-432	1382	4	dissection	dissection	NOUN
ftr-432	1382	5	of	of	ADP
ftr-432	1382	6	state	state	NOUN
ftr-432	1382	7	law	law	NOUN
ftr-432	1382	8	cases	case	NOUN
ftr-432	1382	9	as	as	ADP
ftr-432	1382	10	to	to	PART
ftr-432	1382	11	equitable	equitable	VERB
ftr-432	1382	12	ownership	ownership	NOUN
ftr-432	1382	13	,	,	PUNCT
ftr-432	1382	14	the	the	DET
ftr-432	1382	15	nantucket	nantucket	PROPN
ftr-432	1382	16	village	village	NOUN
ftr-432	1382	17	court	court	NOUN
ftr-432	1382	18	risked	risk	VERB
ftr-432	1382	19	forgetting	forget	VERB
ftr-432	1382	20	the	the	DET
ftr-432	1382	21	purpose	purpose	NOUN
ftr-432	1382	22	and	and	CCONJ
ftr-432	1382	23	flexibility	flexibility	NOUN
ftr-432	1382	24	that	that	PRON
ftr-432	1382	25	characterize	characterize	VERB
ftr-432	1382	26	equity	equity	NOUN
ftr-432	1382	27	.	.	PUNCT
ftr-432	1383	1	better	well	ADJ
ftr-432	1383	2	is	be	AUX
ftr-432	1383	3	the	the	DET
ftr-432	1383	4	awareness	awareness	NOUN
ftr-432	1383	5	that	that	PRON
ftr-432	1383	6	informed	inform	VERB
ftr-432	1383	7	a	a	DET
ftr-432	1383	8	circuit	circuit	NOUN
ftr-432	1383	9	court	court	NOUN
ftr-432	1383	10	nominee	nominee	NOUN
ftr-432	1383	11	lien	lien	PROPN
ftr-432	1383	12	opinion	opinion	NOUN
ftr-432	1383	13	:	:	PUNCT
ftr-432	1383	14	"	"	PUNCT
ftr-432	1383	15	we	we	PRON
ftr-432	1383	16	must	must	AUX
ftr-432	1383	17	avoid	avoid	VERB
ftr-432	1383	18	an	an	DET
ftr-432	1383	19	over	over	ADV
ftr-432	1383	20	-	-	PUNCT
ftr-432	1383	21	rigid	rigid	ADJ
ftr-432	1383	22	'	'	PUNCT
ftr-432	1383	23	preoccupation	preoccupation	NOUN
ftr-432	1383	24	with	with	ADP
ftr-432	1383	25	questions	question	NOUN
ftr-432	1383	26	of	of	ADP
ftr-432	1383	27	structure	structure	NOUN
ftr-432	1383	28	'	'	PUNCT
ftr-432	1383	29	...	...	PUNCT
ftr-432	1383	30	and	and	CCONJ
ftr-432	1383	31	'	'	PUNCT
ftr-432	1383	32	apply	apply	VERB
ftr-432	1383	33	the	the	DET
ftr-432	1383	34	preexisting	preexist	VERB
ftr-432	1383	35	and	and	CCONJ
ftr-432	1383	36	overarching	overarching	ADJ
ftr-432	1383	37	principle	principle	NOUN
ftr-432	1383	38	that	that	SCONJ
ftr-432	1383	39	liability	liability	NOUN
ftr-432	1383	40	is	be	AUX
ftr-432	1383	41	imposed	impose	VERB
ftr-432	1383	42	to	to	PART
ftr-432	1383	43	reach	reach	VERB
ftr-432	1383	44	an	an	DET
ftr-432	1383	45	equitable	equitable	ADJ
ftr-432	1383	46	result	result	NOUN
ftr-432	1383	47	.	.	PUNCT
ftr-432	1384	1	"	"	PUNCT
ftr-432	1384	2	'	'	PUNCT
ftr-432	1384	3	libutti	libutti	PROPN
ftr-432	1384	4	v.	v.	ADP
ftr-432	1384	5	united	united	PROPN
ftr-432	1384	6	states	states	PROPN
ftr-432	1384	7	,	,	PUNCT
ftr-432	1384	8	107	107	NUM
ftr-432	1384	9	f.3d	f.3d	NUM
ftr-432	1384	10	110	110	NUM
ftr-432	1384	11	,	,	PUNCT
ftr-432	1384	12	119	119	NUM
ftr-432	1384	13	(	(	PUNCT
ftr-432	1384	14	2d	2d	NUM
ftr-432	1384	15	cir	cir	NOUN
ftr-432	1384	16	.	.	PUNCT
ftr-432	1384	17	1997	1997	NUM
ftr-432	1384	18	)	)	PUNCT
ftr-432	1384	19	(	(	PUNCT
ftr-432	1384	20	quoting	quote	VERB
ftr-432	1384	21	william	william	PROPN
ftr-432	1384	22	wrigley	wrigley	PROPN
ftr-432	1384	23	jr	jr	PROPN
ftr-432	1384	24	.	.	PROPN
ftr-432	1384	25	co.	co.	PROPN
ftr-432	1385	1	v.	v.	ADP
ftr-432	1385	2	waters	water	NOUN
ftr-432	1385	3	,	,	PUNCT
ftr-432	1385	4	890	890	NUM
ftr-432	1385	5	f.2d	f.2d	ADP
ftr-432	1385	6	594,601	594,601	NUM
ftr-432	1385	7	(	(	PUNCT
ftr-432	1385	8	2d	2d	NUM
ftr-432	1385	9	cir	cir	NOUN
ftr-432	1385	10	.	.	PROPN
ftr-432	1385	11	1989	1989	NUM
ftr-432	1385	12	)	)	PUNCT
ftr-432	1385	13	and	and	CCONJ
ftr-432	1385	14	brunswick	brunswick	PROPN
ftr-432	1385	15	corp	corp	PROPN
ftr-432	1385	16	.	.	PROPN
ftr-432	1385	17	v.	v.	PROPN
ftr-432	1385	18	waxman	waxman	PROPN
ftr-432	1385	19	,	,	PUNCT
ftr-432	1385	20	599	599	NUM
ftr-432	1385	21	f.2d	f.2d	NUM
ftr-432	1385	22	34	34	NUM
ftr-432	1385	23	,	,	PUNCT
ftr-432	1385	24	36	36	NUM
ftr-432	1385	25	(	(	PUNCT
ftr-432	1385	26	2d	2d	NUM
ftr-432	1385	27	cir	cir	NOUN
ftr-432	1385	28	.	.	PUNCT
ftr-432	1385	29	1979	1979	NUM
ftr-432	1385	30	)	)	PUNCT
ftr-432	1385	31	)	)	PUNCT
ftr-432	1385	32	.	.	PUNCT
ftr-432	1386	1	284	284	NUM
ftr-432	1386	2	.	.	PUNCT
ftr-432	1386	3	see	see	VERB
ftr-432	1386	4	2001	2001	NUM
ftr-432	1386	5	wl	wl	NOUN
ftr-432	1386	6	169316	169316	NUM
ftr-432	1386	7	at	at	ADP
ftr-432	1386	8	*	*	NUM
ftr-432	1386	9	5	5	NUM
ftr-432	1386	10	.	.	SYM
ftr-432	1386	11	285	285	NUM
ftr-432	1386	12	.	.	PUNCT
ftr-432	1387	1	see	see	VERB
ftr-432	1387	2	,	,	PUNCT
ftr-432	1387	3	e.g.	e.g.	ADV
ftr-432	1387	4	,	,	PUNCT
ftr-432	1387	5	madden	madden	PROPN
ftr-432	1387	6	&	&	CCONJ
ftr-432	1387	7	hayes	hayes	PROPN
ftr-432	1387	8	,	,	PUNCT
ftr-432	1387	9	supra	supra	PROPN
ftr-432	1387	10	note	note	NOUN
ftr-432	1387	11	73	73	NUM
ftr-432	1387	12	,	,	PUNCT
ftr-432	1387	13	at	at	ADP
ftr-432	1387	14	170	170	NUM
ftr-432	1387	15	(	(	PUNCT
ftr-432	1387	16	"	"	PUNCT
ftr-432	1387	17	the	the	DET
ftr-432	1387	18	supreme	supreme	PROPN
ftr-432	1387	19	court	court	PROPN
ftr-432	1387	20	held	hold	VERB
ftr-432	1387	21	that	that	SCONJ
ftr-432	1387	22	in	in	ADP
ftr-432	1387	23	determining	determine	VERB
ftr-432	1387	24	whether	whether	SCONJ
ftr-432	1387	25	a	a	DET
ftr-432	1387	26	taxpayer	taxpayer	NOUN
ftr-432	1387	27	's	's	PART
ftr-432	1387	28	state	state	NOUN
ftr-432	1387	29	-	-	PUNCT
ftr-432	1387	30	law	law	NOUN
ftr-432	1387	31	rights	right	NOUN
ftr-432	1387	32	constitute	constitute	VERB
ftr-432	1387	33	'	'	PUNCT
ftr-432	1387	34	property	property	NOUN
ftr-432	1387	35	'	'	PUNCT
ftr-432	1387	36	or	or	CCONJ
ftr-432	1387	37	'	'	PUNCT
ftr-432	1387	38	rights	right	NOUN
ftr-432	1387	39	to	to	ADP
ftr-432	1387	40	property	property	NOUN
ftr-432	1387	41	,	,	PUNCT
ftr-432	1387	42	'	'	PUNCT
ftr-432	1387	43	the	the	DET
ftr-432	1387	44	important	important	ADJ
ftr-432	1387	45	consideration	consideration	NOUN
ftr-432	1387	46	is	be	AUX
ftr-432	1387	47	the	the	DET
ftr-432	1387	48	breadth	breadth	NOUN
ftr-432	1387	49	of	of	ADP
ftr-432	1387	50	control	control	NOUN
ftr-432	1387	51	the	the	DET
ftr-432	1387	52	taxpayer	taxpayer	NOUN
ftr-432	1387	53	could	could	AUX
ftr-432	1387	54	exercise	exercise	VERB
ftr-432	1387	55	over	over	ADP
ftr-432	1387	56	the	the	DET
ftr-432	1387	57	property	property	NOUN
ftr-432	1387	58	"	"	PUNCT
ftr-432	1387	59	)	)	PUNCT
ftr-432	1387	60	.	.	PUNCT
ftr-432	1388	1	florida	florida	PROPN
ftr-432	1388	2	tax	tax	PROPN
ftr-432	1388	3	review	review	NOUN
ftr-432	1389	1	[	[	X
ftr-432	1389	2	vol	vol	NOUN
ftr-432	1389	3	.	.	NOUN
ftr-432	1389	4	5:6	5:6	NUM
ftr-432	1389	5	the	the	DET
ftr-432	1389	6	good	good	NOUN
ftr-432	1389	7	,	,	PUNCT
ftr-432	1389	8	the	the	DET
ftr-432	1389	9	bad	bad	ADJ
ftr-432	1389	10	,	,	PUNCT
ftr-432	1389	11	and	and	CCONJ
ftr-432	1389	12	the	the	DET
ftr-432	1389	13	ugly	ugly	ADJ
ftr-432	1389	14	but	but	CCONJ
ftr-432	1389	15	that	that	PRON
ftr-432	1389	16	does	do	AUX
ftr-432	1389	17	not	not	PART
ftr-432	1389	18	mean	mean	VERB
ftr-432	1389	19	that	that	SCONJ
ftr-432	1389	20	it	it	PRON
ftr-432	1389	21	need	need	AUX
ftr-432	1389	22	always	always	ADV
ftr-432	1389	23	be	be	AUX
ftr-432	1389	24	.	.	PUNCT
ftr-432	1390	1	other	other	ADJ
ftr-432	1390	2	cases	case	NOUN
ftr-432	1390	3	with	with	ADP
ftr-432	1390	4	other	other	ADJ
ftr-432	1390	5	facts	fact	NOUN
ftr-432	1390	6	may	may	AUX
ftr-432	1390	7	well	well	ADV
ftr-432	1390	8	hinge	hinge	VERB
ftr-432	1390	9	on	on	ADP
ftr-432	1390	10	other	other	ADJ
ftr-432	1390	11	considerations.286	considerations.286	ADJ
ftr-432	1390	12	consider	consider	VERB
ftr-432	1390	13	some	some	DET
ftr-432	1390	14	examples	example	NOUN
ftr-432	1390	15	.	.	PUNCT
ftr-432	1391	1	it	it	PRON
ftr-432	1391	2	is	be	AUX
ftr-432	1391	3	fundamental	fundamental	ADJ
ftr-432	1391	4	that	that	SCONJ
ftr-432	1391	5	,	,	PUNCT
ftr-432	1391	6	in	in	ADP
ftr-432	1391	7	general	general	ADJ
ftr-432	1391	8	,	,	PUNCT
ftr-432	1391	9	substance	substance	NOUN
ftr-432	1391	10	controls	control	VERB
ftr-432	1391	11	over	over	ADP
ftr-432	1391	12	form	form	NOUN
ftr-432	1391	13	in	in	ADP
ftr-432	1391	14	federal	federal	ADJ
ftr-432	1391	15	taxation.287	taxation.287	NOUN
ftr-432	1391	16	reflecting	reflect	VERB
ftr-432	1391	17	this	this	PRON
ftr-432	1391	18	,	,	PUNCT
ftr-432	1391	19	it	it	PRON
ftr-432	1391	20	long	long	ADV
ftr-432	1391	21	has	have	AUX
ftr-432	1391	22	been	be	AUX
ftr-432	1391	23	held	hold	VERB
ftr-432	1391	24	that	that	SCONJ
ftr-432	1391	25	the	the	DET
ftr-432	1391	26	tax	tax	NOUN
ftr-432	1391	27	lien	lien	NOUN
ftr-432	1391	28	attaches	attach	VERB
ftr-432	1391	29	to	to	ADP
ftr-432	1391	30	beneficial	beneficial	ADJ
ftr-432	1391	31	interests	interest	NOUN
ftr-432	1391	32	in	in	ADP
ftr-432	1391	33	property	property	NOUN
ftr-432	1391	34	,	,	PUNCT
ftr-432	1391	35	not	not	PART
ftr-432	1391	36	mere	mere	ADJ
ftr-432	1391	37	legal	legal	ADJ
ftr-432	1391	38	title	title	NOUN
ftr-432	1391	39	to	to	ADP
ftr-432	1391	40	it.288	it.288	ADJ
ftr-432	1391	41	yet	yet	ADV
ftr-432	1391	42	,	,	PUNCT
ftr-432	1391	43	legal	legal	ADJ
ftr-432	1391	44	title	title	NOUN
ftr-432	1391	45	holders	holder	NOUN
ftr-432	1391	46	may	may	AUX
ftr-432	1391	47	exercise	exercise	VERB
ftr-432	1391	48	a	a	DET
ftr-432	1391	49	great	great	ADJ
ftr-432	1391	50	deal	deal	NOUN
ftr-432	1391	51	of	of	ADP
ftr-432	1391	52	control	control	NOUN
ftr-432	1391	53	over	over	ADP
ftr-432	1391	54	the	the	DET
ftr-432	1391	55	property	property	NOUN
ftr-432	1391	56	.	.	PUNCT
ftr-432	1392	1	for	for	ADP
ftr-432	1392	2	instance	instance	NOUN
ftr-432	1392	3	,	,	PUNCT
ftr-432	1392	4	depending	depend	VERB
ftr-432	1392	5	on	on	ADP
ftr-432	1392	6	the	the	DET
ftr-432	1392	7	terms	term	NOUN
ftr-432	1392	8	of	of	ADP
ftr-432	1392	9	a	a	DET
ftr-432	1392	10	trust	trust	NOUN
ftr-432	1392	11	,	,	PUNCT
ftr-432	1392	12	the	the	DET
ftr-432	1392	13	trustee	trustee	NOUN
ftr-432	1392	14	may	may	AUX
ftr-432	1392	15	have	have	VERB
ftr-432	1392	16	substantial	substantial	ADJ
ftr-432	1392	17	discretion	discretion	NOUN
ftr-432	1392	18	as	as	SCONJ
ftr-432	1392	19	to	to	ADP
ftr-432	1392	20	which	which	PRON
ftr-432	1392	21	of	of	ADP
ftr-432	1392	22	the	the	DET
ftr-432	1392	23	various	various	ADJ
ftr-432	1392	24	beneficiaries	beneficiary	NOUN
ftr-432	1392	25	will	will	AUX
ftr-432	1392	26	receive	receive	VERB
ftr-432	1392	27	distributions	distribution	NOUN
ftr-432	1392	28	of	of	ADP
ftr-432	1392	29	corpus	corpus	NOUN
ftr-432	1392	30	and/or	and/or	CCONJ
ftr-432	1392	31	income	income	NOUN
ftr-432	1392	32	,	,	PUNCT
ftr-432	1392	33	how	how	SCONJ
ftr-432	1392	34	much	much	ADJ
ftr-432	1392	35	those	those	DET
ftr-432	1392	36	distributions	distribution	NOUN
ftr-432	1392	37	will	will	AUX
ftr-432	1392	38	be	be	AUX
ftr-432	1392	39	,	,	PUNCT
ftr-432	1392	40	and	and	CCONJ
ftr-432	1392	41	(	(	PUNCT
ftr-432	1392	42	almost	almost	ADV
ftr-432	1392	43	as	as	ADV
ftr-432	1392	44	important	important	ADJ
ftr-432	1392	45	)	)	PUNCT
ftr-432	1392	46	when	when	SCONJ
ftr-432	1392	47	the	the	DET
ftr-432	1392	48	beneficiaries	beneficiary	NOUN
ftr-432	1392	49	will	will	AUX
ftr-432	1392	50	get	get	VERB
ftr-432	1392	51	those	those	DET
ftr-432	1392	52	amounts	amount	NOUN
ftr-432	1392	53	.	.	PUNCT
ftr-432	1393	1	similarly	similarly	ADV
ftr-432	1393	2	,	,	PUNCT
ftr-432	1393	3	depending	depend	VERB
ftr-432	1393	4	on	on	ADP
ftr-432	1393	5	the	the	DET
ftr-432	1393	6	terms	term	NOUN
ftr-432	1393	7	of	of	ADP
ftr-432	1393	8	the	the	DET
ftr-432	1393	9	power	power	NOUN
ftr-432	1393	10	,	,	PUNCT
ftr-432	1393	11	the	the	DET
ftr-432	1393	12	holder	holder	NOUN
ftr-432	1393	13	of	of	ADP
ftr-432	1393	14	a	a	DET
ftr-432	1393	15	special	special	ADJ
ftr-432	1393	16	power	power	NOUN
ftr-432	1393	17	of	of	ADP
ftr-432	1393	18	appointment	appointment	NOUN
ftr-432	1393	19	may	may	AUX
ftr-432	1393	20	have	have	VERB
ftr-432	1393	21	vast	vast	ADJ
ftr-432	1393	22	control	control	NOUN
ftr-432	1393	23	indeed	indeed	ADV
ftr-432	1393	24	:	:	PUNCT
ftr-432	1393	25	the	the	DET
ftr-432	1393	26	ability	ability	NOUN
ftr-432	1393	27	to	to	PART
ftr-432	1393	28	confer	confer	VERB
ftr-432	1393	29	the	the	DET
ftr-432	1393	30	underlying	underlie	VERB
ftr-432	1393	31	property	property	NOUN
ftr-432	1393	32	perhaps	perhaps	ADV
ftr-432	1393	33	on	on	ADP
ftr-432	1393	34	anyone	anyone	PRON
ftr-432	1393	35	in	in	ADP
ftr-432	1393	36	the	the	DET
ftr-432	1393	37	world	world	NOUN
ftr-432	1393	38	,	,	PUNCT
ftr-432	1393	39	except	except	SCONJ
ftr-432	1393	40	only	only	ADV
ftr-432	1393	41	herself	herself	PRON
ftr-432	1393	42	,	,	PUNCT
ftr-432	1393	43	her	her	PRON
ftr-432	1393	44	estate	estate	NOUN
ftr-432	1393	45	,	,	PUNCT
ftr-432	1393	46	her	her	PRON
ftr-432	1393	47	creditors	creditor	NOUN
ftr-432	1393	48	,	,	PUNCT
ftr-432	1393	49	and	and	CCONJ
ftr-432	1393	50	creditors	creditor	NOUN
ftr-432	1393	51	of	of	ADP
ftr-432	1393	52	her	her	PRON
ftr-432	1393	53	estate.289	estate.289	ADJ
ftr-432	1393	54	assume	assume	NOUN
ftr-432	1393	55	that	that	SCONJ
ftr-432	1393	56	the	the	DET
ftr-432	1393	57	trustee	trustee	NOUN
ftr-432	1393	58	or	or	CCONJ
ftr-432	1393	59	holder	holder	NOUN
ftr-432	1393	60	of	of	ADP
ftr-432	1393	61	the	the	DET
ftr-432	1393	62	appointment	appointment	NOUN
ftr-432	1393	63	power	power	NOUN
ftr-432	1393	64	in	in	ADP
ftr-432	1393	65	our	our	PRON
ftr-432	1393	66	examples	example	NOUN
ftr-432	1393	67	owe	owe	VERB
ftr-432	1393	68	federal	federal	ADJ
ftr-432	1393	69	taxes	taxis	NOUN
ftr-432	1393	70	.	.	PUNCT
ftr-432	1394	1	any	any	DET
ftr-432	1394	2	tax	tax	NOUN
ftr-432	1394	3	liens	lien	NOUN
ftr-432	1394	4	against	against	ADP
ftr-432	1394	5	them	they	PRON
ftr-432	1394	6	would	would	AUX
ftr-432	1394	7	not	not	PART
ftr-432	1394	8	,	,	PUNCT
ftr-432	1394	9	under	under	ADP
ftr-432	1394	10	current	current	ADJ
ftr-432	1394	11	law	law	NOUN
ftr-432	1394	12	,	,	PUNCT
ftr-432	1394	13	attach	attach	VERB
ftr-432	1394	14	to	to	ADP
ftr-432	1394	15	the	the	DET
ftr-432	1394	16	trust	trust	NOUN
ftr-432	1394	17	property	property	NOUN
ftr-432	1394	18	or	or	CCONJ
ftr-432	1394	19	the	the	DET
ftr-432	1394	20	property	property	NOUN
ftr-432	1394	21	subject	subject	NOUN
ftr-432	1394	22	to	to	ADP
ftr-432	1394	23	the	the	DET
ftr-432	1394	24	power	power	NOUN
ftr-432	1394	25	of	of	ADP
ftr-432	1394	26	appointment,29	appointment,29	NOUN
ftr-432	1394	27	'	'	PUNCT
ftr-432	1394	28	despite	despite	SCONJ
ftr-432	1394	29	the	the	DET
ftr-432	1394	30	very	very	ADV
ftr-432	1394	31	great	great	ADJ
ftr-432	1394	32	control	control	NOUN
ftr-432	1394	33	they	they	PRON
ftr-432	1394	34	exercise	exercise	VERB
ftr-432	1394	35	over	over	ADP
ftr-432	1394	36	the	the	DET
ftr-432	1394	37	property	property	NOUN
ftr-432	1394	38	.	.	PUNCT
ftr-432	1395	1	it	it	PRON
ftr-432	1395	2	is	be	AUX
ftr-432	1395	3	clear	clear	ADJ
ftr-432	1395	4	that	that	SCONJ
ftr-432	1395	5	the	the	DET
ftr-432	1395	6	drye	drye	PROPN
ftr-432	1395	7	court	court	NOUN
ftr-432	1395	8	did	do	AUX
ftr-432	1395	9	not	not	PART
ftr-432	1395	10	intend	intend	VERB
ftr-432	1395	11	to	to	PART
ftr-432	1395	12	change	change	VERB
ftr-432	1395	13	that	that	SCONJ
ftr-432	1395	14	outcome.2	outcome.2	PROPN
ftr-432	1395	15	1	1	NUM
ftr-432	1395	16	thus	thus	ADV
ftr-432	1395	17	,	,	PUNCT
ftr-432	1395	18	it	it	PRON
ftr-432	1395	19	is	be	AUX
ftr-432	1395	20	too	too	ADV
ftr-432	1395	21	broad	broad	ADJ
ftr-432	1395	22	to	to	PART
ftr-432	1395	23	say	say	VERB
ftr-432	1395	24	,	,	PUNCT
ftr-432	1395	25	as	as	SCONJ
ftr-432	1395	26	nantucket	nantucket	NOUN
ftr-432	1395	27	village	village	NOUN
ftr-432	1395	28	did	do	VERB
ftr-432	1395	29	and	and	CCONJ
ftr-432	1395	30	some	some	DET
ftr-432	1395	31	commentators	commentator	NOUN
ftr-432	1395	32	have	have	VERB
ftr-432	1395	33	,	,	PUNCT
ftr-432	1395	34	that	that	SCONJ
ftr-432	1395	35	drye	drye	PROPN
ftr-432	1395	36	made	make	VERB
ftr-432	1395	37	control	control	VERB
ftr-432	1395	38	the	the	DET
ftr-432	1395	39	critical	critical	ADJ
ftr-432	1395	40	criterion	criterion	NOUN
ftr-432	1395	41	at	at	ADP
ftr-432	1395	42	stage	stage	NOUN
ftr-432	1395	43	two	two	NUM
ftr-432	1395	44	of	of	ADP
ftr-432	1395	45	tax	tax	NOUN
ftr-432	1395	46	collection	collection	NOUN
ftr-432	1395	47	analysis.292	analysis.292	NUM
ftr-432	1395	48	286	286	NUM
ftr-432	1395	49	.	.	PUNCT
ftr-432	1396	1	see	see	VERB
ftr-432	1396	2	,	,	PUNCT
ftr-432	1396	3	e.g.	e.g.	ADV
ftr-432	1396	4	,	,	PUNCT
ftr-432	1396	5	united	united	PROPN
ftr-432	1396	6	states	states	PROPN
ftr-432	1396	7	v.	v.	ADP
ftr-432	1396	8	murray	murray	PROPN
ftr-432	1396	9	,	,	PUNCT
ftr-432	1396	10	217	217	NUM
ftr-432	1396	11	f.3d	f.3d	NUM
ftr-432	1396	12	59,63	59,63	NUM
ftr-432	1396	13	(	(	PUNCT
ftr-432	1396	14	1st	1st	ADJ
ftr-432	1396	15	cir	cir	NOUN
ftr-432	1396	16	.	.	PROPN
ftr-432	1396	17	2000	2000	NUM
ftr-432	1396	18	)	)	PUNCT
ftr-432	1397	1	(	(	PUNCT
ftr-432	1397	2	suggestingthat	suggestingthat	PRON
ftr-432	1397	3	control	control	NOUN
ftr-432	1397	4	and	and	CCONJ
ftr-432	1397	5	other	other	ADJ
ftr-432	1397	6	particular	particular	ADJ
ftr-432	1397	7	factors	factor	NOUN
ftr-432	1397	8	need	need	AUX
ftr-432	1397	9	not	not	PART
ftr-432	1397	10	be	be	AUX
ftr-432	1397	11	decisive	decisive	ADJ
ftr-432	1397	12	under	under	ADP
ftr-432	1397	13	drye	drye	PROPN
ftr-432	1397	14	but	but	CCONJ
ftr-432	1397	15	only	only	ADV
ftr-432	1397	16	be	be	AUX
ftr-432	1397	17	"	"	PUNCT
ftr-432	1397	18	among	among	ADP
ftr-432	1397	19	the	the	DET
ftr-432	1397	20	relevant	relevant	ADJ
ftr-432	1397	21	considerations	consideration	NOUN
ftr-432	1397	22	in	in	ADP
ftr-432	1397	23	a	a	DET
ftr-432	1397	24	highly	highly	ADV
ftr-432	1397	25	fact	fact	NOUN
ftr-432	1397	26	-	-	PUNCT
ftr-432	1397	27	specific	specific	ADJ
ftr-432	1397	28	inquiry	inquiry	NOUN
ftr-432	1397	29	"	"	PUNCT
ftr-432	1397	30	)	)	PUNCT
ftr-432	1397	31	.	.	PUNCT
ftr-432	1398	1	287	287	NUM
ftr-432	1398	2	.	.	PUNCT
ftr-432	1399	1	e.g.	e.g.	ADV
ftr-432	1399	2	,	,	PUNCT
ftr-432	1399	3	commissioner	commissioner	NOUN
ftr-432	1399	4	v.	v.	PROPN
ftr-432	1399	5	sunnen	sunnen	PROPN
ftr-432	1399	6	,	,	PUNCT
ftr-432	1399	7	333	333	NUM
ftr-432	1399	8	u.s	u.s	PROPN
ftr-432	1399	9	.	.	PROPN
ftr-432	1399	10	591	591	NUM
ftr-432	1399	11	,	,	PUNCT
ftr-432	1399	12	604	604	NUM
ftr-432	1399	13	-	-	SYM
ftr-432	1399	14	05	05	NUM
ftr-432	1399	15	(	(	PUNCT
ftr-432	1399	16	1948	1948	NUM
ftr-432	1399	17	)	)	PUNCT
ftr-432	1399	18	;	;	PUNCT
ftr-432	1399	19	gregory	gregory	PROPN
ftr-432	1399	20	v.	v.	ADP
ftr-432	1399	21	helvering	helvering	PROPN
ftr-432	1399	22	,	,	PUNCT
ftr-432	1399	23	293	293	NUM
ftr-432	1399	24	u.s	u.s	PROPN
ftr-432	1399	25	.	.	PROPN
ftr-432	1399	26	465	465	NUM
ftr-432	1399	27	,	,	PUNCT
ftr-432	1399	28	470	470	NUM
ftr-432	1399	29	(	(	PUNCT
ftr-432	1399	30	1935	1935	NUM
ftr-432	1399	31	)	)	PUNCT
ftr-432	1399	32	;	;	PUNCT
ftr-432	1399	33	corliss	corliss	PROPN
ftr-432	1399	34	v.	v.	ADP
ftr-432	1399	35	bowers	bower	NOUN
ftr-432	1399	36	,	,	PUNCT
ftr-432	1399	37	281	281	NUM
ftr-432	1399	38	u.s	u.s	PROPN
ftr-432	1399	39	.	.	PROPN
ftr-432	1399	40	376	376	NUM
ftr-432	1399	41	,	,	PUNCT
ftr-432	1399	42	378	378	NUM
ftr-432	1399	43	(	(	PUNCT
ftr-432	1399	44	1930	1930	NUM
ftr-432	1399	45	)	)	PUNCT
ftr-432	1399	46	;	;	PUNCT
ftr-432	1399	47	speca	speca	PROPN
ftr-432	1399	48	v.	v.	PROPN
ftr-432	1399	49	commissioner	commissioner	PROPN
ftr-432	1399	50	,	,	PUNCT
ftr-432	1399	51	630	630	NUM
ftr-432	1399	52	f.2d	f.2d	ADP
ftr-432	1399	53	554	554	NUM
ftr-432	1399	54	,	,	PUNCT
ftr-432	1399	55	557	557	NUM
ftr-432	1399	56	(	(	PUNCT
ftr-432	1399	57	7th	7th	ADJ
ftr-432	1399	58	cir	cir	NOUN
ftr-432	1399	59	.	.	PUNCT
ftr-432	1399	60	1980	1980	NUM
ftr-432	1399	61	)	)	PUNCT
ftr-432	1399	62	;	;	PUNCT
ftr-432	1399	63	kohn	kohn	PROPN
ftr-432	1399	64	v.	v.	PROPN
ftr-432	1399	65	commissioner	commissioner	PROPN
ftr-432	1399	66	,	,	PUNCT
ftr-432	1399	67	197	197	NUM
ftr-432	1399	68	f.2d	f.2d	NOUN
ftr-432	1399	69	.	.	PROPN
ftr-432	1399	70	480	480	NUM
ftr-432	1399	71	,	,	PUNCT
ftr-432	1399	72	482	482	NUM
ftr-432	1399	73	(	(	PUNCT
ftr-432	1399	74	2d	2d	NUM
ftr-432	1399	75	cir	cir	NOUN
ftr-432	1399	76	.	.	PROPN
ftr-432	1399	77	1952	1952	NUM
ftr-432	1399	78	)	)	PUNCT
ftr-432	1399	79	.	.	PUNCT
ftr-432	1400	1	288	288	NUM
ftr-432	1400	2	.	.	PUNCT
ftr-432	1401	1	see	see	VERB
ftr-432	1401	2	,	,	PUNCT
ftr-432	1401	3	e.g.	e.g.	ADV
ftr-432	1401	4	,	,	PUNCT
ftr-432	1401	5	aquilino	aquilino	PROPN
ftr-432	1401	6	v.	v.	ADP
ftr-432	1401	7	united	united	PROPN
ftr-432	1401	8	states	states	PROPN
ftr-432	1401	9	,	,	PUNCT
ftr-432	1401	10	363	363	NUM
ftr-432	1401	11	u.s	u.s	PROPN
ftr-432	1401	12	.	.	PROPN
ftr-432	1401	13	509	509	NUM
ftr-432	1401	14	,	,	PUNCT
ftr-432	1401	15	515	515	NUM
ftr-432	1401	16	-	-	SYM
ftr-432	1401	17	16	16	NUM
ftr-432	1401	18	(	(	PUNCT
ftr-432	1401	19	1960	1960	NUM
ftr-432	1401	20	)	)	PUNCT
ftr-432	1401	21	(	(	PUNCT
ftr-432	1401	22	remanding	remand	VERB
ftr-432	1401	23	for	for	ADP
ftr-432	1401	24	determination	determination	NOUN
ftr-432	1401	25	whether	whether	SCONJ
ftr-432	1401	26	the	the	DET
ftr-432	1401	27	taxpayer	taxpayer	NOUN
ftr-432	1401	28	had	have	VERB
ftr-432	1401	29	a	a	DET
ftr-432	1401	30	beneficial	beneficial	ADJ
ftr-432	1401	31	interest	interest	NOUN
ftr-432	1401	32	,	,	PUNCT
ftr-432	1401	33	as	as	SCONJ
ftr-432	1401	34	opposed	oppose	VERB
ftr-432	1401	35	to	to	PART
ftr-432	1401	36	bare	bare	ADJ
ftr-432	1401	37	legal	legal	ADJ
ftr-432	1401	38	title	title	NOUN
ftr-432	1401	39	,	,	PUNCT
ftr-432	1401	40	in	in	ADP
ftr-432	1401	41	the	the	DET
ftr-432	1401	42	property	property	NOUN
ftr-432	1401	43	at	at	ADP
ftr-432	1401	44	issue	issue	NOUN
ftr-432	1401	45	)	)	PUNCT
ftr-432	1401	46	;	;	PUNCT
ftr-432	1401	47	united	united	PROPN
ftr-432	1401	48	states	states	PROPN
ftr-432	1401	49	v.	v.	PROPN
ftr-432	1401	50	johnson	johnson	PROPN
ftr-432	1401	51	,	,	PUNCT
ftr-432	1401	52	200	200	NUM
ftr-432	1401	53	f.	f.	PROPN
ftr-432	1401	54	supp	supp	PROPN
ftr-432	1401	55	.	.	PUNCT
ftr-432	1402	1	589,592	589,592	NUM
ftr-432	1402	2	(	(	PUNCT
ftr-432	1402	3	d.	d.	PROPN
ftr-432	1402	4	ariz	ariz	PROPN
ftr-432	1402	5	.	.	PUNCT
ftr-432	1403	1	1961	1961	NUM
ftr-432	1403	2	)	)	PUNCT
ftr-432	1403	3	(	(	PUNCT
ftr-432	1403	4	taxpayerheld	taxpayerheld	VERB
ftr-432	1403	5	bare	bare	ADJ
ftr-432	1403	6	legal	legal	ADJ
ftr-432	1403	7	title	title	NOUN
ftr-432	1403	8	to	to	ADP
ftr-432	1403	9	property	property	NOUN
ftr-432	1403	10	as	as	ADP
ftr-432	1403	11	security	security	NOUN
ftr-432	1403	12	for	for	ADP
ftr-432	1403	13	repayment	repayment	NOUN
ftr-432	1403	14	of	of	ADP
ftr-432	1403	15	a	a	DET
ftr-432	1403	16	loan	loan	NOUN
ftr-432	1403	17	;	;	PUNCT
ftr-432	1403	18	held	hold	VERB
ftr-432	1403	19	:	:	PUNCT
ftr-432	1403	20	tax	tax	NOUN
ftr-432	1403	21	lien	lien	NOUN
ftr-432	1403	22	does	do	AUX
ftr-432	1403	23	not	not	PART
ftr-432	1403	24	attach	attach	VERB
ftr-432	1403	25	)	)	PUNCT
ftr-432	1403	26	.	.	PUNCT
ftr-432	1404	1	289	289	NUM
ftr-432	1404	2	.	.	PUNCT
ftr-432	1405	1	see	see	VERB
ftr-432	1405	2	irc	irc	PROPN
ftr-432	1405	3	§	§	PROPN
ftr-432	1405	4	§	§	PROPN
ftr-432	1405	5	2041(b)(1	2041(b)(1	NUM
ftr-432	1405	6	)	)	PUNCT
ftr-432	1405	7	&	&	CCONJ
ftr-432	1405	8	2514(c	2514(c	NOUN
ftr-432	1405	9	)	)	PUNCT
ftr-432	1405	10	(	(	PUNCT
ftr-432	1405	11	defining	define	VERB
ftr-432	1405	12	powers	power	NOUN
ftr-432	1405	13	of	of	ADP
ftr-432	1405	14	appointment	appointment	NOUN
ftr-432	1405	15	)	)	PUNCT
ftr-432	1405	16	.	.	PUNCT
ftr-432	1406	1	290	290	NUM
ftr-432	1406	2	.	.	PUNCT
ftr-432	1406	3	e.g.	e.g.	ADV
ftr-432	1406	4	,walwyn	,walwyn	PUNCT
ftr-432	1406	5	v.	v.	PROPN
ftr-432	1406	6	united	united	PROPN
ftr-432	1406	7	states	states	PROPN
ftr-432	1406	8	,	,	PUNCT
ftr-432	1406	9	51	51	NUM
ftr-432	1406	10	f.	f.	PROPN
ftr-432	1406	11	supp	supp	PROPN
ftr-432	1406	12	.	.	PUNCT
ftr-432	1407	1	2d	2d	NOUN
ftr-432	1407	2	320	320	NUM
ftr-432	1407	3	(	(	PUNCT
ftr-432	1407	4	e.d.n.y	e.d.n.y	PROPN
ftr-432	1407	5	.	.	NOUN
ftr-432	1407	6	1999	1999	NUM
ftr-432	1407	7	)	)	PUNCT
ftr-432	1407	8	(	(	PUNCT
ftr-432	1407	9	trust	trust	NOUN
ftr-432	1407	10	)	)	PUNCT
ftr-432	1407	11	;	;	PUNCT
ftr-432	1407	12	chamberlain	chamberlain	PROPN
ftr-432	1407	13	v.	v.	ADP
ftr-432	1407	14	conley	conley	PROPN
ftr-432	1407	15	,	,	PUNCT
ftr-432	1407	16	64	64	NUM
ftr-432	1407	17	-	-	SYM
ftr-432	1407	18	2	2	NUM
ftr-432	1407	19	u.s	u.s	PROPN
ftr-432	1407	20	.	.	PROPN
ftr-432	1407	21	tax	tax	PROPN
ftr-432	1407	22	cas	cas	PROPN
ftr-432	1407	23	.	.	PUNCT
ftr-432	1408	1	(	(	PUNCT
ftr-432	1408	2	ccii	ccii	PROPN
ftr-432	1408	3	)	)	PUNCT
ftr-432	1408	4	9663	9663	NUM
ftr-432	1408	5	(	(	PUNCT
ftr-432	1408	6	d.	d.	PROPN
ftr-432	1408	7	conn	conn	PROPN
ftr-432	1408	8	.	.	PROPN
ftr-432	1408	9	1964	1964	NUM
ftr-432	1408	10	)	)	PUNCT
ftr-432	1408	11	,	,	PUNCT
ftr-432	1408	12	14	14	NUM
ftr-432	1408	13	a.f.t.r	a.f.t.r	PROPN
ftr-432	1408	14	.	.	PUNCT
ftr-432	1409	1	2d	2d	PROPN
ftr-432	1409	2	(	(	PUNCT
ftr-432	1409	3	ria	ria	PROPN
ftr-432	1409	4	)	)	PUNCT
ftr-432	1409	5	5588	5588	NUM
ftr-432	1409	6	(	(	PUNCT
ftr-432	1409	7	trust	trust	NOUN
ftr-432	1409	8	)	)	PUNCT
ftr-432	1409	9	;	;	PUNCT
ftr-432	1410	1	cf	cf	X
ftr-432	1410	2	.	.	PUNCT
ftr-432	1410	3	11	11	NUM
ftr-432	1410	4	u.s.c	u.s.c	NOUN
ftr-432	1410	5	.	.	PUNCT
ftr-432	1411	1	§	§	PROPN
ftr-432	1411	2	541(b)(1	541(b)(1	NUM
ftr-432	1411	3	)	)	PUNCT
ftr-432	1411	4	(	(	PUNCT
ftr-432	1411	5	a	a	DET
ftr-432	1411	6	power	power	NOUN
ftr-432	1411	7	which	which	PRON
ftr-432	1411	8	the	the	DET
ftr-432	1411	9	debtor	debtor	NOUN
ftr-432	1411	10	can	can	AUX
ftr-432	1411	11	exercise	exercise	VERB
ftr-432	1411	12	only	only	ADV
ftr-432	1411	13	for	for	ADP
ftr-432	1411	14	the	the	DET
ftr-432	1411	15	benefit	benefit	NOUN
ftr-432	1411	16	of	of	ADP
ftr-432	1411	17	others	other	NOUN
ftr-432	1411	18	is	be	AUX
ftr-432	1411	19	not	not	PART
ftr-432	1411	20	included	include	VERB
ftr-432	1411	21	in	in	ADP
ftr-432	1411	22	the	the	DET
ftr-432	1411	23	property	property	NOUN
ftr-432	1411	24	of	of	ADP
ftr-432	1411	25	the	the	DET
ftr-432	1411	26	bankruptcy	bankruptcy	NOUN
ftr-432	1411	27	estate	estate	NOUN
ftr-432	1411	28	)	)	PUNCT
ftr-432	1411	29	.	.	PUNCT
ftr-432	1412	1	291	291	NUM
ftr-432	1412	2	.	.	PUNCT
ftr-432	1413	1	in	in	ADP
ftr-432	1413	2	its	its	PRON
ftr-432	1413	3	recounting	recount	VERB
ftr-432	1413	4	ofprior	ofprior	NOUN
ftr-432	1413	5	stage	stage	VERB
ftr-432	1413	6	two	two	NUM
ftr-432	1413	7	decisions	decision	NOUN
ftr-432	1413	8	,	,	PUNCT
ftr-432	1413	9	the	the	DET
ftr-432	1413	10	court	court	NOUN
ftr-432	1413	11	cited	cite	VERB
ftr-432	1413	12	with	with	ADP
ftr-432	1413	13	apparent	apparent	ADJ
ftr-432	1413	14	favor	favor	NOUN
ftr-432	1413	15	the	the	DET
ftr-432	1413	16	rule	rule	NOUN
ftr-432	1413	17	that	that	SCONJ
ftr-432	1413	18	a	a	DET
ftr-432	1413	19	beneficial	beneficial	ADJ
ftr-432	1413	20	interest	interest	NOUN
ftr-432	1413	21	,	,	PUNCT
ftr-432	1413	22	not	not	PART
ftr-432	1413	23	mere	mere	ADJ
ftr-432	1413	24	legal	legal	ADJ
ftr-432	1413	25	title	title	NOUN
ftr-432	1413	26	,	,	PUNCT
ftr-432	1413	27	is	be	AUX
ftr-432	1413	28	required	require	VERB
ftr-432	1413	29	for	for	ADP
ftr-432	1413	30	attachment	attachment	NOUN
ftr-432	1413	31	of	of	ADP
ftr-432	1413	32	the	the	DET
ftr-432	1413	33	tax	tax	NOUN
ftr-432	1413	34	lien	lien	NOUN
ftr-432	1413	35	.	.	PUNCT
ftr-432	1414	1	see	see	VERB
ftr-432	1414	2	528	528	NUM
ftr-432	1414	3	u.s	u.s	PROPN
ftr-432	1414	4	.	.	PROPN
ftr-432	1414	5	at	at	ADP
ftr-432	1414	6	59	59	NUM
ftr-432	1414	7	n.6	n.6	NOUN
ftr-432	1414	8	.	.	PUNCT
ftr-432	1415	1	292	292	NUM
ftr-432	1415	2	.	.	PUNCT
ftr-432	1416	1	what	what	PRON
ftr-432	1416	2	distinguished	distinguish	VERB
ftr-432	1416	3	the	the	DET
ftr-432	1416	4	disclaimer	disclaimer	ADJ
ftr-432	1416	5	situation	situation	NOUN
ftr-432	1416	6	in	in	ADP
ftr-432	1416	7	drye	drye	PROPN
ftr-432	1416	8	from	from	ADP
ftr-432	1416	9	the	the	DET
ftr-432	1416	10	bare	bare	ADJ
ftr-432	1416	11	legal	legal	ADJ
ftr-432	1416	12	title	title	NOUN
ftr-432	1416	13	situation	situation	NOUN
ftr-432	1416	14	is	be	AUX
ftr-432	1416	15	the	the	DET
ftr-432	1416	16	possibility	possibility	NOUN
ftr-432	1416	17	of	of	ADP
ftr-432	1416	18	personal	personal	ADJ
ftr-432	1416	19	benefit	benefit	NOUN
ftr-432	1416	20	.	.	PUNCT
ftr-432	1417	1	mr	mr	PROPN
ftr-432	1417	2	.	.	PROPN
ftr-432	1417	3	drye	drye	PROPN
ftr-432	1417	4	had	have	VERB
ftr-432	1417	5	control	control	NOUN
ftr-432	1417	6	over	over	ADP
ftr-432	1417	7	his	his	PRON
ftr-432	1417	8	mother	mother	NOUN
ftr-432	1417	9	's	's	PART
ftr-432	1417	10	estate	estate	NOUN
ftr-432	1417	11	and	and	CCONJ
ftr-432	1417	12	could	could	AUX
ftr-432	1417	13	personally	personally	ADV
ftr-432	1417	14	benefit	benefit	VERB
ftr-432	1417	15	from	from	ADP
ftr-432	1417	16	how	how	SCONJ
ftr-432	1417	17	he	he	PRON
ftr-432	1417	18	chose	choose	VERB
ftr-432	1417	19	to	to	PART
ftr-432	1417	20	exercise	exercise	VERB
ftr-432	1417	21	that	that	DET
ftr-432	1417	22	control	control	NOUN
ftr-432	1417	23	.	.	PUNCT
ftr-432	1418	1	the	the	DET
ftr-432	1418	2	trustee	trustee	NOUN
ftr-432	1418	3	and	and	CCONJ
ftr-432	1418	4	the	the	DET
ftr-432	1418	5	holder	holder	NOUN
ftr-432	1418	6	of	of	ADP
ftr-432	1418	7	the	the	DET
ftr-432	1418	8	special	special	ADJ
ftr-432	1418	9	power	power	NOUN
ftr-432	1418	10	of	of	ADP
ftr-432	1418	11	appointment	appointment	NOUN
ftr-432	1418	12	can	can	AUX
ftr-432	1418	13	not	not	PART
ftr-432	1418	14	benefit	benefit	VERB
ftr-432	1418	15	from	from	ADP
ftr-432	1418	16	how	how	SCONJ
ftr-432	1418	17	they	they	PRON
ftr-432	1418	18	exercise	exercise	VERB
ftr-432	1418	19	their	their	PRON
ftr-432	1418	20	control	control	NOUN
ftr-432	1418	21	;	;	PUNCT
ftr-432	1418	22	only	only	ADV
ftr-432	1418	23	others	other	NOUN
ftr-432	1418	24	can	can	AUX
ftr-432	1418	25	benefit	benefit	VERB
ftr-432	1418	26	.	.	PUNCT
ftr-432	1419	1	2oo02	2oo02	PRON
ftr-432	1419	2	]	]	X
ftr-432	1419	3	florida	florida	PROPN
ftr-432	1419	4	tax	tax	PROPN
ftr-432	1419	5	review	review	PROPN
ftr-432	1419	6	vii	vii	PROPN
ftr-432	1419	7	.	.	PROPN
ftr-432	1420	1	conclusion	conclusion	PROPN
ftr-432	1420	2	diye	diye	PROPN
ftr-432	1420	3	is	be	AUX
ftr-432	1420	4	a	a	DET
ftr-432	1420	5	landmark	landmark	NOUN
ftr-432	1420	6	case	case	NOUN
ftr-432	1420	7	in	in	ADP
ftr-432	1420	8	federal	federal	ADJ
ftr-432	1420	9	tax	tax	NOUN
ftr-432	1420	10	collection	collection	NOUN
ftr-432	1420	11	analysis	analysis	NOUN
ftr-432	1420	12	.	.	PUNCT
ftr-432	1421	1	it	it	PRON
ftr-432	1421	2	offers	offer	VERB
ftr-432	1421	3	the	the	DET
ftr-432	1421	4	opportunity	opportunity	NOUN
ftr-432	1421	5	to	to	PART
ftr-432	1421	6	undo	undo	VERB
ftr-432	1421	7	confusion	confusion	NOUN
ftr-432	1421	8	of	of	ADP
ftr-432	1421	9	generations	generation	NOUN
ftr-432	1421	10	-	-	PUNCT
ftr-432	1421	11	long	long	ADJ
ftr-432	1421	12	duration	duration	NOUN
ftr-432	1421	13	and	and	CCONJ
ftr-432	1421	14	provides	provide	VERB
ftr-432	1421	15	a	a	DET
ftr-432	1421	16	foundation	foundation	NOUN
ftr-432	1421	17	on	on	ADP
ftr-432	1421	18	which	which	PRON
ftr-432	1421	19	to	to	PART
ftr-432	1421	20	build	build	VERB
ftr-432	1421	21	future	future	ADJ
ftr-432	1421	22	doctrine	doctrine	NOUN
ftr-432	1421	23	.	.	PUNCT
ftr-432	1422	1	the	the	DET
ftr-432	1422	2	fulfillment	fulfillment	NOUN
ftr-432	1422	3	of	of	ADP
ftr-432	1422	4	this	this	DET
ftr-432	1422	5	promise	promise	NOUN
ftr-432	1422	6	depends	depend	VERB
ftr-432	1422	7	on	on	ADP
ftr-432	1422	8	keeping	keep	VERB
ftr-432	1422	9	drye	drye	PROPN
ftr-432	1422	10	's	's	PART
ftr-432	1422	11	teaching	teaching	NOUN
ftr-432	1422	12	in	in	ADP
ftr-432	1422	13	clear	clear	ADJ
ftr-432	1422	14	focus	focus	NOUN
ftr-432	1422	15	,	,	PUNCT
ftr-432	1422	16	unobstructed	unobstructe	VERB
ftr-432	1422	17	by	by	ADP
ftr-432	1422	18	the	the	DET
ftr-432	1422	19	discarded	discard	VERB
ftr-432	1422	20	undergrowth	undergrowth	NOUN
ftr-432	1422	21	of	of	ADP
ftr-432	1422	22	previous	previous	ADJ
ftr-432	1422	23	error	error	NOUN
ftr-432	1422	24	or	or	CCONJ
ftr-432	1422	25	imprecise	imprecise	ADJ
ftr-432	1422	26	statement	statement	NOUN
ftr-432	1422	27	.	.	PUNCT
ftr-432	1423	1	on	on	ADP
ftr-432	1423	2	balance	balance	NOUN
ftr-432	1423	3	,	,	PUNCT
ftr-432	1423	4	at	at	ADP
ftr-432	1423	5	this	this	DET
ftr-432	1423	6	early	early	ADJ
ftr-432	1423	7	time	time	NOUN
ftr-432	1423	8	in	in	ADP
ftr-432	1423	9	the	the	DET
ftr-432	1423	10	drye	drye	PROPN
ftr-432	1423	11	era	era	NOUN
ftr-432	1423	12	,	,	PUNCT
ftr-432	1423	13	one	one	PRON
ftr-432	1423	14	may	may	AUX
ftr-432	1423	15	feel	feel	VERB
ftr-432	1423	16	encouraged	encouraged	ADJ
ftr-432	1423	17	by	by	ADP
ftr-432	1423	18	the	the	DET
ftr-432	1423	19	treatment	treatment	NOUN
ftr-432	1423	20	of	of	ADP
ftr-432	1423	21	dye	dye	NOUN
ftr-432	1423	22	by	by	ADP
ftr-432	1423	23	the	the	DET
ftr-432	1423	24	lower	low	ADJ
ftr-432	1423	25	courts	court	NOUN
ftr-432	1423	26	.	.	PUNCT
ftr-432	1424	1	most	most	ADJ
ftr-432	1424	2	decisions	decision	NOUN
ftr-432	1424	3	reflect	reflect	VERB
ftr-432	1424	4	correct	correct	ADJ
ftr-432	1424	5	understanding	understanding	NOUN
ftr-432	1424	6	of	of	ADP
ftr-432	1424	7	diye	diye	PROPN
ftr-432	1424	8	and	and	CCONJ
ftr-432	1424	9	satisfactory	satisfactory	ADJ
ftr-432	1424	10	expression	expression	NOUN
ftr-432	1424	11	of	of	ADP
ftr-432	1424	12	that	that	DET
ftr-432	1424	13	understanding	understanding	NOUN
ftr-432	1424	14	.	.	PUNCT
ftr-432	1425	1	of	of	ADP
ftr-432	1425	2	the	the	DET
ftr-432	1425	3	cases	case	NOUN
ftr-432	1425	4	that	that	PRON
ftr-432	1425	5	are	be	AUX
ftr-432	1425	6	less	less	ADJ
ftr-432	1425	7	than	than	ADP
ftr-432	1425	8	fully	fully	ADV
ftr-432	1425	9	satisfying	satisfying	ADJ
ftr-432	1425	10	,	,	PUNCT
ftr-432	1425	11	more	more	ADV
ftr-432	1425	12	suggest	suggest	VERB
ftr-432	1425	13	a	a	DET
ftr-432	1425	14	want	want	NOUN
ftr-432	1425	15	of	of	ADP
ftr-432	1425	16	sufficient	sufficient	ADJ
ftr-432	1425	17	care	care	NOUN
ftr-432	1425	18	than	than	ADP
ftr-432	1425	19	actual	actual	ADJ
ftr-432	1425	20	error	error	NOUN
ftr-432	1425	21	.	.	PUNCT
ftr-432	1426	1	the	the	DET
ftr-432	1426	2	power	power	NOUN
ftr-432	1426	3	of	of	ADP
ftr-432	1426	4	history	history	NOUN
ftr-432	1426	5	and	and	CCONJ
ftr-432	1426	6	habit	habit	NOUN
ftr-432	1426	7	most	most	ADV
ftr-432	1426	8	plausibly	plausibly	ADV
ftr-432	1426	9	explains	explain	VERB
ftr-432	1426	10	both	both	CCONJ
ftr-432	1426	11	the	the	DET
ftr-432	1426	12	bad	bad	ADJ
ftr-432	1426	13	cases	case	NOUN
ftr-432	1426	14	and	and	CCONJ
ftr-432	1426	15	many	many	ADJ
ftr-432	1426	16	of	of	ADP
ftr-432	1426	17	the	the	DET
ftr-432	1426	18	ugly	ugly	ADJ
ftr-432	1426	19	ones	one	NOUN
ftr-432	1426	20	.	.	PUNCT
ftr-432	1427	1	the	the	DET
ftr-432	1427	2	antidote	antidote	NOUN
ftr-432	1427	3	is	be	AUX
ftr-432	1427	4	rigor	rigor	VERB
ftr-432	1427	5	:	:	PUNCT
ftr-432	1427	6	unstinting	unstinting	ADJ
ftr-432	1427	7	recollection	recollection	NOUN
ftr-432	1427	8	of	of	ADP
ftr-432	1427	9	what	what	PRON
ftr-432	1427	10	drye	drye	PROPN
ftr-432	1427	11	teaches	teach	VERB
ftr-432	1427	12	,	,	PUNCT
ftr-432	1427	13	and	and	CCONJ
ftr-432	1427	14	uncompromising	uncompromise	VERB
ftr-432	1427	15	excision	excision	NOUN
ftr-432	1427	16	of	of	ADP
ftr-432	1427	17	thinking	think	VERB
ftr-432	1427	18	incompatible	incompatible	ADJ
ftr-432	1427	19	with	with	ADP
ftr-432	1427	20	it	it	PRON
ftr-432	1427	21	.	.	PUNCT
ftr-432	1428	1	at	at	ADP
ftr-432	1428	2	this	this	DET
ftr-432	1428	3	point	point	NOUN
ftr-432	1428	4	in	in	ADP
ftr-432	1428	5	the	the	DET
ftr-432	1428	6	evolution	evolution	NOUN
ftr-432	1428	7	of	of	ADP
ftr-432	1428	8	tax	tax	NOUN
ftr-432	1428	9	lien	lien	NOUN
ftr-432	1428	10	law	law	NOUN
ftr-432	1428	11	,	,	PUNCT
ftr-432	1428	12	the	the	DET
ftr-432	1428	13	two	two	NUM
ftr-432	1428	14	most	most	ADV
ftr-432	1428	15	pressing	pressing	ADJ
ftr-432	1428	16	items	item	NOUN
ftr-432	1428	17	on	on	ADP
ftr-432	1428	18	the	the	DET
ftr-432	1428	19	agenda	agenda	NOUN
ftr-432	1428	20	are	be	AUX
ftr-432	1428	21	(	(	PUNCT
ftr-432	1428	22	1	1	X
ftr-432	1428	23	)	)	PUNCT
ftr-432	1428	24	establishing	establish	VERB
ftr-432	1428	25	that	that	DET
ftr-432	1428	26	stage	stage	NOUN
ftr-432	1428	27	one	one	NUM
ftr-432	1428	28	of	of	ADP
ftr-432	1428	29	the	the	DET
ftr-432	1428	30	analysis	analysis	NOUN
ftr-432	1428	31	involves	involve	VERB
ftr-432	1428	32	only	only	ADV
ftr-432	1428	33	what	what	PRON
ftr-432	1428	34	powers	power	NOUN
ftr-432	1428	35	state	state	NOUN
ftr-432	1428	36	law	law	NOUN
ftr-432	1428	37	creates	create	VERB
ftr-432	1428	38	,	,	PUNCT
ftr-432	1428	39	not	not	PART
ftr-432	1428	40	what	what	PRON
ftr-432	1428	41	characterizations	characterization	NOUN
ftr-432	1428	42	it	it	PRON
ftr-432	1428	43	attaches	attach	VERB
ftr-432	1428	44	to	to	ADP
ftr-432	1428	45	them	they	PRON
ftr-432	1428	46	-	-	PUNCT
ftr-432	1428	47	to	to	PART
ftr-432	1428	48	uproot	uproot	VERB
ftr-432	1428	49	the	the	DET
ftr-432	1428	50	error	error	NOUN
ftr-432	1428	51	of	of	ADP
ftr-432	1428	52	craft	craft	PROPN
ftr-432	1428	53	ii	ii	PROPN
ftr-432	1428	54	-	-	PUNCT
ftr-432	1428	55	and	and	CCONJ
ftr-432	1428	56	(	(	PUNCT
ftr-432	1428	57	2	2	X
ftr-432	1428	58	)	)	PUNCT
ftr-432	1428	59	clarifying	clarify	VERB
ftr-432	1428	60	that	that	SCONJ
ftr-432	1428	61	control	control	NOUN
ftr-432	1428	62	may	may	AUX
ftr-432	1428	63	be	be	AUX
ftr-432	1428	64	situationally	situationally	ADV
ftr-432	1428	65	important	important	ADJ
ftr-432	1428	66	,	,	PUNCT
ftr-432	1428	67	but	but	CCONJ
ftr-432	1428	68	it	it	PRON
ftr-432	1428	69	is	be	AUX
ftr-432	1428	70	not	not	PART
ftr-432	1428	71	universally	universally	ADV
ftr-432	1428	72	predominant	predominant	ADJ
ftr-432	1428	73	-	-	PUNCT
ftr-432	1428	74	to	to	PART
ftr-432	1428	75	move	move	VERB
ftr-432	1428	76	past	past	ADP
ftr-432	1428	77	an	an	DET
ftr-432	1428	78	imprecision	imprecision	NOUN
ftr-432	1428	79	of	of	ADP
ftr-432	1428	80	nantucket	nantucket	NOUN
ftr-432	1428	81	village	village	NOUN
ftr-432	1428	82	.	.	PUNCT
ftr-432	1429	1	[	[	X
ftr-432	1429	2	vol	vol	NOUN
ftr-432	1429	3	.	.	NOUN
ftr-432	1429	4	5:6	5:6	NUM