id	sid	tid	token	lemma	pos
ftr-440	1	1	florida	florida	PROPN
ftr-440	1	2	tax	tax	PROPN
ftr-440	1	3	review	review	NOUN
ftr-440	1	4	volume	volume	NOUN
ftr-440	1	5	4	4	NUM
ftr-440	1	6	1999	1999	NUM
ftr-440	1	7	number	number	NOUN
ftr-440	1	8	2	2	NUM
ftr-440	1	9	the	the	DET
ftr-440	1	10	constitutionality	constitutionality	NOUN
ftr-440	1	11	of	of	ADP
ftr-440	1	12	taxing	tax	VERB
ftr-440	1	13	compensatory	compensatory	ADJ
ftr-440	1	14	damages	damage	NOUN
ftr-440	1	15	for	for	ADP
ftr-440	1	16	mental	mental	ADJ
ftr-440	1	17	distress	distress	NOUN
ftr-440	1	18	when	when	SCONJ
ftr-440	1	19	there	there	PRON
ftr-440	1	20	was	be	VERB
ftr-440	1	21	no	no	DET
ftr-440	1	22	accompanying	accompanying	ADJ
ftr-440	1	23	physical	physical	ADJ
ftr-440	1	24	injury	injury	NOUN
ftr-440	1	25	douglas	douglas	PROPN
ftr-440	1	26	a.	a.	PROPN
ftr-440	1	27	kahn	kahn	PROPN
ftr-440	1	28	*	*	PUNCT
ftr-440	1	29	since	since	SCONJ
ftr-440	1	30	1919	1919	NUM
ftr-440	1	31	,	,	PUNCT
ftr-440	1	32	statutory	statutory	ADJ
ftr-440	1	33	tax	tax	NOUN
ftr-440	1	34	law	law	NOUN
ftr-440	1	35	has	have	AUX
ftr-440	1	36	excluded	exclude	VERB
ftr-440	1	37	from	from	ADP
ftr-440	1	38	gross	gross	ADJ
ftr-440	1	39	income	income	NOUN
ftr-440	1	40	compensatory	compensatory	NOUN
ftr-440	1	41	damages	damage	NOUN
ftr-440	1	42	received	receive	VERB
ftr-440	1	43	on	on	ADP
ftr-440	1	44	account	account	NOUN
ftr-440	1	45	of	of	ADP
ftr-440	1	46	a	a	DET
ftr-440	1	47	personal	personal	ADJ
ftr-440	1	48	injury	injury	NOUN
ftr-440	1	49	or	or	CCONJ
ftr-440	1	50	sickness	sickness	NOUN
ftr-440	1	51	.	.	PUNCT
ftr-440	1	52	'	'	PUNCT
ftr-440	2	1	the	the	DET
ftr-440	2	2	current	current	ADJ
ftr-440	2	3	version	version	NOUN
ftr-440	2	4	of	of	ADP
ftr-440	2	5	that	that	DET
ftr-440	2	6	exclusion	exclusion	NOUN
ftr-440	2	7	is	be	AUX
ftr-440	2	8	set	set	VERB
ftr-440	2	9	forth	forth	ADP
ftr-440	2	10	in	in	ADP
ftr-440	2	11	section	section	NOUN
ftr-440	2	12	104(a)(2	104(a)(2	NUM
ftr-440	2	13	)	)	PUNCT
ftr-440	2	14	of	of	ADP
ftr-440	2	15	the	the	DET
ftr-440	2	16	internal	internal	ADJ
ftr-440	2	17	revenue	revenue	NOUN
ftr-440	2	18	code	code	NOUN
ftr-440	2	19	of	of	ADP
ftr-440	2	20	1986.2	1986.2	NUM
ftr-440	2	21	the	the	DET
ftr-440	2	22	construction	construction	NOUN
ftr-440	2	23	of	of	ADP
ftr-440	2	24	that	that	DET
ftr-440	2	25	exclusion	exclusion	NOUN
ftr-440	2	26	,	,	PUNCT
ftr-440	2	27	both	both	CCONJ
ftr-440	2	28	by	by	ADP
ftr-440	2	29	the	the	DET
ftr-440	2	30	courts	court	NOUN
ftr-440	2	31	and	and	CCONJ
ftr-440	2	32	by	by	ADP
ftr-440	2	33	the	the	DET
ftr-440	2	34	commissioner	commissioner	NOUN
ftr-440	2	35	,	,	PUNCT
ftr-440	2	36	underwent	undergo	VERB
ftr-440	2	37	significant	significant	ADJ
ftr-440	2	38	alterations	alteration	NOUN
ftr-440	2	39	over	over	ADP
ftr-440	2	40	the	the	DET
ftr-440	2	41	80	80	NUM
ftr-440	2	42	-	-	PUNCT
ftr-440	2	43	year	year	NOUN
ftr-440	2	44	period	period	NOUN
ftr-440	2	45	that	that	PRON
ftr-440	2	46	the	the	DET
ftr-440	2	47	provision	provision	NOUN
ftr-440	2	48	has	have	AUX
ftr-440	2	49	existed	exist	VERB
ftr-440	2	50	.	.	PUNCT
ftr-440	3	1	the	the	DET
ftr-440	3	2	statute	statute	NOUN
ftr-440	3	3	itself	itself	PRON
ftr-440	3	4	was	be	AUX
ftr-440	3	5	amended	amend	VERB
ftr-440	3	6	several	several	ADJ
ftr-440	3	7	times	time	NOUN
ftr-440	3	8	,	,	PUNCT
ftr-440	3	9	most	most	ADV
ftr-440	3	10	recently	recently	ADV
ftr-440	3	11	in	in	ADP
ftr-440	3	12	1996	1996	NUM
ftr-440	3	13	.	.	PUNCT
ftr-440	4	1	it	it	PRON
ftr-440	4	2	is	be	AUX
ftr-440	4	3	the	the	DET
ftr-440	4	4	1996	1996	NUM
ftr-440	4	5	amendment	amendment	NOUN
ftr-440	4	6	*	*	PUNCT
ftr-440	4	7	paul	paul	PROPN
ftr-440	4	8	g.	g.	PROPN
ftr-440	4	9	kauper	kauper	PROPN
ftr-440	4	10	professor	professor	PROPN
ftr-440	4	11	of	of	ADP
ftr-440	4	12	law	law	NOUN
ftr-440	4	13	,	,	PUNCT
ftr-440	4	14	university	university	PROPN
ftr-440	4	15	of	of	ADP
ftr-440	4	16	michigan	michigan	PROPN
ftr-440	4	17	.	.	PUNCT
ftr-440	5	1	1	1	X
ftr-440	5	2	.	.	X
ftr-440	5	3	the	the	DET
ftr-440	5	4	first	first	ADJ
ftr-440	5	5	statutory	statutory	ADJ
ftr-440	5	6	provision	provision	NOUN
ftr-440	5	7	was	be	AUX
ftr-440	5	8	adopted	adopt	VERB
ftr-440	5	9	in	in	ADP
ftr-440	5	10	1919	1919	NUM
ftr-440	5	11	as	as	ADP
ftr-440	5	12	part	part	NOUN
ftr-440	5	13	of	of	ADP
ftr-440	5	14	the	the	DET
ftr-440	5	15	revenue	revenue	NOUN
ftr-440	5	16	act	act	NOUN
ftr-440	5	17	of	of	ADP
ftr-440	5	18	1918	1918	NUM
ftr-440	5	19	.	.	PUNCT
ftr-440	6	1	pub	pub	NOUN
ftr-440	6	2	.	.	PUNCT
ftr-440	7	1	l.	l.	PROPN
ftr-440	7	2	no	no	INTJ
ftr-440	7	3	.	.	PROPN
ftr-440	8	1	65	65	NUM
ftr-440	8	2	-	-	SYM
ftr-440	8	3	254	254	NUM
ftr-440	8	4	,	,	PUNCT
ftr-440	8	5	§	§	PROPN
ftr-440	8	6	213(b)(6	213(b)(6	NUM
ftr-440	8	7	)	)	PUNCT
ftr-440	8	8	,	,	PUNCT
ftr-440	8	9	40	40	NUM
ftr-440	8	10	stat	stat	NOUN
ftr-440	8	11	.	.	PUNCT
ftr-440	9	1	1057	1057	NUM
ftr-440	9	2	,	,	PUNCT
ftr-440	9	3	1066	1066	NUM
ftr-440	9	4	(	(	PUNCT
ftr-440	9	5	1919	1919	NUM
ftr-440	9	6	)	)	PUNCT
ftr-440	9	7	.	.	PUNCT
ftr-440	10	1	there	there	PRON
ftr-440	10	2	was	be	VERB
ftr-440	10	3	an	an	DET
ftr-440	10	4	issue	issue	NOUN
ftr-440	10	5	for	for	ADP
ftr-440	10	6	some	some	DET
ftr-440	10	7	years	year	NOUN
ftr-440	10	8	as	as	ADP
ftr-440	10	9	to	to	ADP
ftr-440	10	10	whether	whether	SCONJ
ftr-440	10	11	the	the	DET
ftr-440	10	12	exclusion	exclusion	NOUN
ftr-440	10	13	also	also	ADV
ftr-440	10	14	applied	apply	VERB
ftr-440	10	15	to	to	ADP
ftr-440	10	16	punitive	punitive	ADJ
ftr-440	10	17	damages	damage	NOUN
ftr-440	10	18	received	receive	VERB
ftr-440	10	19	in	in	ADP
ftr-440	10	20	connection	connection	NOUN
ftr-440	10	21	with	with	ADP
ftr-440	10	22	a	a	DET
ftr-440	10	23	personal	personal	ADJ
ftr-440	10	24	injury	injury	NOUN
ftr-440	10	25	.	.	PUNCT
ftr-440	11	1	that	that	DET
ftr-440	11	2	issue	issue	NOUN
ftr-440	11	3	was	be	AUX
ftr-440	11	4	laid	lay	VERB
ftr-440	11	5	to	to	PART
ftr-440	11	6	rest	rest	VERB
ftr-440	11	7	by	by	ADP
ftr-440	11	8	a	a	DET
ftr-440	11	9	1996	1996	NUM
ftr-440	11	10	statutory	statutory	ADJ
ftr-440	11	11	amendment	amendment	NOUN
ftr-440	11	12	so	so	SCONJ
ftr-440	11	13	that	that	SCONJ
ftr-440	11	14	irc	irc	ADV
ftr-440	11	15	§	§	PROPN
ftr-440	11	16	104(a)(2	104(a)(2	NUM
ftr-440	11	17	)	)	PUNCT
ftr-440	11	18	explicitly	explicitly	ADV
ftr-440	11	19	states	state	VERB
ftr-440	11	20	that	that	SCONJ
ftr-440	11	21	it	it	PRON
ftr-440	11	22	does	do	AUX
ftr-440	11	23	not	not	PART
ftr-440	11	24	apply	apply	VERB
ftr-440	11	25	to	to	ADP
ftr-440	11	26	punitive	punitive	ADJ
ftr-440	11	27	damages	damage	NOUN
ftr-440	11	28	(	(	PUNCT
ftr-440	11	29	with	with	ADP
ftr-440	11	30	one	one	NUM
ftr-440	11	31	minor	minor	ADJ
ftr-440	11	32	exception	exception	NOUN
ftr-440	11	33	for	for	ADP
ftr-440	11	34	certain	certain	ADJ
ftr-440	11	35	wrongful	wrongful	ADJ
ftr-440	11	36	death	death	NOUN
ftr-440	11	37	damages	damage	NOUN
ftr-440	11	38	)	)	PUNCT
ftr-440	11	39	.	.	PUNCT
ftr-440	12	1	see	see	VERB
ftr-440	12	2	irc	irc	PROPN
ftr-440	12	3	§	§	PROPN
ftr-440	12	4	104(c	104(c	PROPN
ftr-440	12	5	)	)	PUNCT
ftr-440	12	6	.	.	PUNCT
ftr-440	13	1	also	also	ADV
ftr-440	13	2	,	,	PUNCT
ftr-440	13	3	even	even	ADV
ftr-440	13	4	prior	prior	ADV
ftr-440	13	5	to	to	ADP
ftr-440	13	6	the	the	DET
ftr-440	13	7	amendment	amendment	NOUN
ftr-440	13	8	's	's	PART
ftr-440	13	9	taking	taking	NOUN
ftr-440	13	10	effect	effect	NOUN
ftr-440	13	11	,	,	PUNCT
ftr-440	13	12	the	the	DET
ftr-440	13	13	supreme	supreme	PROPN
ftr-440	13	14	court	court	PROPN
ftr-440	13	15	held	hold	VERB
ftr-440	13	16	that	that	SCONJ
ftr-440	13	17	the	the	DET
ftr-440	13	18	irc	irc	PROPN
ftr-440	13	19	§	§	PROPN
ftr-440	13	20	104(a)(2	104(a)(2	NUM
ftr-440	13	21	)	)	PUNCT
ftr-440	13	22	exclusion	exclusion	NOUN
ftr-440	13	23	does	do	AUX
ftr-440	13	24	not	not	PART
ftr-440	13	25	apply	apply	VERB
ftr-440	13	26	to	to	ADP
ftr-440	13	27	punitive	punitive	ADJ
ftr-440	13	28	damages	damage	NOUN
ftr-440	13	29	.	.	PUNCT
ftr-440	14	1	o'gilvie	o'gilvie	PROPN
ftr-440	14	2	v.	v.	ADP
ftr-440	14	3	united	united	PROPN
ftr-440	14	4	states	states	PROPN
ftr-440	14	5	,	,	PUNCT
ftr-440	14	6	519	519	NUM
ftr-440	14	7	u.s	u.s	PROPN
ftr-440	14	8	.	.	PROPN
ftr-440	14	9	79	79	NUM
ftr-440	14	10	(	(	PUNCT
ftr-440	14	11	1996	1996	NUM
ftr-440	14	12	)	)	PUNCT
ftr-440	14	13	.	.	PUNCT
ftr-440	15	1	2	2	X
ftr-440	15	2	.	.	X
ftr-440	15	3	the	the	DET
ftr-440	15	4	current	current	ADJ
ftr-440	15	5	reading	reading	NOUN
ftr-440	15	6	of	of	ADP
ftr-440	15	7	the	the	DET
ftr-440	15	8	relevant	relevant	ADJ
ftr-440	15	9	portions	portion	NOUN
ftr-440	15	10	of	of	ADP
ftr-440	15	11	irc	irc	PROPN
ftr-440	15	12	§	§	PROPN
ftr-440	15	13	104(a	104(a	PROPN
ftr-440	15	14	)	)	PUNCT
ftr-440	15	15	is	be	AUX
ftr-440	15	16	as	as	SCONJ
ftr-440	15	17	follows	follow	VERB
ftr-440	15	18	:	:	PUNCT
ftr-440	15	19	except	except	SCONJ
ftr-440	15	20	in	in	ADP
ftr-440	15	21	the	the	DET
ftr-440	15	22	case	case	NOUN
ftr-440	15	23	of	of	ADP
ftr-440	15	24	amounts	amount	NOUN
ftr-440	15	25	attributable	attributable	ADJ
ftr-440	15	26	to	to	ADP
ftr-440	15	27	(	(	PUNCT
ftr-440	15	28	and	and	CCONJ
ftr-440	15	29	not	not	PART
ftr-440	15	30	in	in	ADP
ftr-440	15	31	excess	excess	ADJ
ftr-440	15	32	of	of	ADP
ftr-440	15	33	)	)	PUNCT
ftr-440	15	34	deductions	deduction	NOUN
ftr-440	15	35	allowed	allow	VERB
ftr-440	15	36	under	under	ADP
ftr-440	15	37	section	section	NOUN
ftr-440	15	38	213	213	NUM
ftr-440	15	39	(	(	PUNCT
ftr-440	15	40	relating	relate	VERB
ftr-440	15	41	to	to	ADP
ftr-440	15	42	medical	medical	ADJ
ftr-440	15	43	,	,	PUNCT
ftr-440	15	44	etc	etc	X
ftr-440	15	45	.	.	X
ftr-440	15	46	,	,	PUNCT
ftr-440	15	47	expenses	expense	NOUN
ftr-440	15	48	)	)	PUNCT
ftr-440	15	49	for	for	ADP
ftr-440	15	50	any	any	DET
ftr-440	15	51	taxable	taxable	ADJ
ftr-440	15	52	prior	prior	ADJ
ftr-440	15	53	year	year	NOUN
ftr-440	15	54	,	,	PUNCT
ftr-440	15	55	gross	gross	ADJ
ftr-440	15	56	income	income	NOUN
ftr-440	15	57	does	do	AUX
ftr-440	15	58	not	not	PART
ftr-440	15	59	include(2	include(2	VERB
ftr-440	15	60	)	)	PUNCT
ftr-440	15	61	the	the	DET
ftr-440	15	62	amount	amount	NOUN
ftr-440	15	63	of	of	ADP
ftr-440	15	64	any	any	DET
ftr-440	15	65	damages	damage	NOUN
ftr-440	15	66	(	(	PUNCT
ftr-440	15	67	other	other	ADJ
ftr-440	15	68	than	than	ADP
ftr-440	15	69	punitive	punitive	ADJ
ftr-440	15	70	damages	damage	NOUN
ftr-440	15	71	)	)	PUNCT
ftr-440	15	72	received	receive	VERB
ftr-440	15	73	...	...	PUNCT
ftr-440	15	74	on	on	ADP
ftr-440	15	75	account	account	NOUN
ftr-440	15	76	of	of	ADP
ftr-440	15	77	personal	personal	ADJ
ftr-440	15	78	physical	physical	ADJ
ftr-440	15	79	injuries	injury	NOUN
ftr-440	15	80	or	or	CCONJ
ftr-440	15	81	physical	physical	ADJ
ftr-440	15	82	sickness	sickness	NOUN
ftr-440	15	83	;	;	PUNCT
ftr-440	15	84	...	...	PUNCT
ftr-440	16	1	(	(	PUNCT
ftr-440	16	2	f)or	f)or	ADJ
ftr-440	16	3	purposes	purpose	NOUN
ftr-440	16	4	of	of	ADP
ftr-440	16	5	paragraph	paragraph	NOUN
ftr-440	16	6	(	(	PUNCT
ftr-440	16	7	2	2	NUM
ftr-440	16	8	)	)	PUNCT
ftr-440	16	9	,	,	PUNCT
ftr-440	16	10	emotional	emotional	ADJ
ftr-440	16	11	distress	distress	NOUN
ftr-440	16	12	shall	shall	AUX
ftr-440	16	13	not	not	PART
ftr-440	16	14	be	be	AUX
ftr-440	16	15	treated	treat	VERB
ftr-440	16	16	as	as	ADP
ftr-440	16	17	a	a	DET
ftr-440	16	18	physical	physical	ADJ
ftr-440	16	19	injury	injury	NOUN
ftr-440	16	20	or	or	CCONJ
ftr-440	16	21	physical	physical	ADJ
ftr-440	16	22	sickness	sickness	NOUN
ftr-440	16	23	.	.	PUNCT
ftr-440	17	1	the	the	DET
ftr-440	17	2	preceding	precede	VERB
ftr-440	17	3	sentence	sentence	NOUN
ftr-440	17	4	shall	shall	AUX
ftr-440	17	5	not	not	PART
ftr-440	17	6	apply	apply	VERB
ftr-440	17	7	to	to	ADP
ftr-440	17	8	an	an	DET
ftr-440	17	9	amount	amount	NOUN
ftr-440	17	10	of	of	ADP
ftr-440	17	11	damages	damage	NOUN
ftr-440	17	12	not	not	PART
ftr-440	17	13	in	in	ADP
ftr-440	17	14	excess	excess	NOUN
ftr-440	17	15	of	of	ADP
ftr-440	17	16	the	the	DET
ftr-440	17	17	amount	amount	NOUN
ftr-440	17	18	paid	pay	VERB
ftr-440	17	19	for	for	ADP
ftr-440	17	20	medical	medical	ADJ
ftr-440	17	21	care	care	NOUN
ftr-440	17	22	...	...	PUNCT
ftr-440	17	23	attributable	attributable	ADJ
ftr-440	17	24	to	to	ADP
ftr-440	17	25	emotional	emotional	ADJ
ftr-440	17	26	distress	distress	NOUN
ftr-440	17	27	.	.	PUNCT
ftr-440	18	1	3	3	X
ftr-440	18	2	.	.	X
ftr-440	18	3	the	the	DET
ftr-440	18	4	history	history	NOUN
ftr-440	18	5	of	of	ADP
ftr-440	18	6	the	the	DET
ftr-440	18	7	various	various	ADJ
ftr-440	18	8	interpretations	interpretation	NOUN
ftr-440	18	9	of	of	ADP
ftr-440	18	10	that	that	DET
ftr-440	18	11	provision	provision	NOUN
ftr-440	18	12	are	be	AUX
ftr-440	18	13	set	set	VERB
ftr-440	18	14	forth	forth	ADV
ftr-440	18	15	in	in	ADP
ftr-440	18	16	douglas	douglas	PROPN
ftr-440	18	17	a.	a.	PROPN
ftr-440	18	18	kahn	kahn	PROPN
ftr-440	18	19	,	,	PUNCT
ftr-440	18	20	taxation	taxation	NOUN
ftr-440	18	21	of	of	ADP
ftr-440	18	22	damages	damage	NOUN
ftr-440	18	23	after	after	ADP
ftr-440	18	24	schleier	schleier	NOUN
ftr-440	18	25	-	-	PUNCT
ftr-440	18	26	where	where	SCONJ
ftr-440	18	27	are	be	AUX
ftr-440	18	28	we	we	PRON
ftr-440	18	29	and	and	CCONJ
ftr-440	18	30	where	where	SCONJ
ftr-440	18	31	do	do	AUX
ftr-440	18	32	we	we	PRON
ftr-440	18	33	go	go	VERB
ftr-440	18	34	from	from	ADP
ftr-440	18	35	here	here	ADV
ftr-440	18	36	?	?	PUNCT
ftr-440	18	37	,	,	PUNCT
ftr-440	18	38	15	15	NUM
ftr-440	18	39	quinnipiac	quinnipiac	PROPN
ftr-440	18	40	l.	l.	PROPN
ftr-440	18	41	rev	rev	PROPN
ftr-440	18	42	.	.	PROPN
ftr-440	18	43	305	305	NUM
ftr-440	18	44	-	-	SYM
ftr-440	18	45	09	09	NUM
ftr-440	18	46	(	(	PUNCT
ftr-440	18	47	1995	1995	NUM
ftr-440	18	48	)	)	PUNCT
ftr-440	18	49	;	;	PUNCT
ftr-440	18	50	and	and	CCONJ
ftr-440	18	51	douglas	douglas	PROPN
ftr-440	18	52	a.	a.	PROPN
ftr-440	18	53	kahn	kahn	PROPN
ftr-440	18	54	,	,	PUNCT
ftr-440	18	55	compensatory	compensatory	ADJ
ftr-440	18	56	and	and	CCONJ
ftr-440	18	57	punitive	punitive	ADJ
ftr-440	18	58	damages	damage	NOUN
ftr-440	18	59	for	for	ADP
ftr-440	18	60	a	a	DET
ftr-440	18	61	personal	personal	ADJ
ftr-440	18	62	injury	injury	NOUN
ftr-440	18	63	:	:	PUNCT
ftr-440	18	64	to	to	PART
ftr-440	18	65	tax	tax	VERB
ftr-440	18	66	or	or	CCONJ
ftr-440	18	67	not	not	PART
ftr-440	18	68	to	to	PART
ftr-440	18	69	tax	tax	VERB
ftr-440	18	70	?	?	PUNCT
ftr-440	18	71	,	,	PUNCT
ftr-440	18	72	2	2	NUM
ftr-440	18	73	fla	fla	NOUN
ftr-440	18	74	.	.	PUNCT
ftr-440	19	1	tax	tax	PROPN
ftr-440	19	2	rev	rev	PROPN
ftr-440	19	3	.	.	PROPN
ftr-440	19	4	327	327	NUM
ftr-440	19	5	,	,	PUNCT
ftr-440	19	6	330	330	NUM
ftr-440	19	7	-	-	SYM
ftr-440	19	8	39	39	NUM
ftr-440	19	9	(	(	PUNCT
ftr-440	19	10	1995	1995	NUM
ftr-440	19	11	)	)	PUNCT
ftr-440	19	12	.	.	PUNCT
ftr-440	20	1	4	4	X
ftr-440	20	2	.	.	X
ftr-440	20	3	section	section	NOUN
ftr-440	20	4	1605(b	1605(b	PROPN
ftr-440	20	5	)	)	PUNCT
ftr-440	20	6	of	of	ADP
ftr-440	20	7	the	the	DET
ftr-440	20	8	small	small	ADJ
ftr-440	20	9	business	business	NOUN
ftr-440	20	10	job	job	NOUN
ftr-440	20	11	protection	protection	NOUN
ftr-440	20	12	act	act	NOUN
ftr-440	20	13	of	of	ADP
ftr-440	20	14	1996	1996	NUM
ftr-440	20	15	,	,	PUNCT
ftr-440	20	16	pub	pub	NOUN
ftr-440	20	17	.	.	PUNCT
ftr-440	21	1	l.	l.	PROPN
ftr-440	21	2	no	no	INTJ
ftr-440	21	3	.	.	PROPN
ftr-440	22	1	104	104	NUM
ftr-440	22	2	-	-	SYM
ftr-440	22	3	188	188	NUM
ftr-440	22	4	,	,	PUNCT
ftr-440	22	5	§	§	PROPN
ftr-440	22	6	1605(b	1605(b	NOUN
ftr-440	22	7	)	)	PUNCT
ftr-440	22	8	(	(	PUNCT
ftr-440	22	9	1996	1996	NUM
ftr-440	22	10	)	)	PUNCT
ftr-440	22	11	.	.	PUNCT
ftr-440	23	1	the	the	DET
ftr-440	23	2	constitutionality	constitutionality	NOUN
ftr-440	23	3	of	of	ADP
ftr-440	23	4	taxing	tax	VERB
ftr-440	23	5	compensatory	compensatory	ADJ
ftr-440	23	6	damages	damage	NOUN
ftr-440	23	7	that	that	PRON
ftr-440	23	8	has	have	AUX
ftr-440	23	9	raised	raise	VERB
ftr-440	23	10	a	a	DET
ftr-440	23	11	constitutional	constitutional	ADJ
ftr-440	23	12	issue	issue	NOUN
ftr-440	23	13	concerning	concern	VERB
ftr-440	23	14	the	the	DET
ftr-440	23	15	validity	validity	NOUN
ftr-440	23	16	of	of	ADP
ftr-440	23	17	a	a	DET
ftr-440	23	18	portion	portion	NOUN
ftr-440	23	19	of	of	ADP
ftr-440	23	20	the	the	DET
ftr-440	23	21	statute.5	statute.5	NOUN
ftr-440	23	22	as	as	ADP
ftr-440	23	23	a	a	DET
ftr-440	23	24	consequence	consequence	NOUN
ftr-440	23	25	of	of	ADP
ftr-440	23	26	the	the	DET
ftr-440	23	27	1996	1996	NUM
ftr-440	23	28	amendment	amendment	NOUN
ftr-440	23	29	,	,	PUNCT
ftr-440	23	30	damages	damage	NOUN
ftr-440	23	31	received	receive	VERB
ftr-440	23	32	for	for	ADP
ftr-440	23	33	a	a	DET
ftr-440	23	34	personal	personal	ADJ
ftr-440	23	35	injury	injury	NOUN
ftr-440	23	36	will	will	AUX
ftr-440	23	37	not	not	PART
ftr-440	23	38	be	be	AUX
ftr-440	23	39	excluded	exclude	VERB
ftr-440	23	40	from	from	ADP
ftr-440	23	41	gross	gross	ADJ
ftr-440	23	42	income	income	NOUN
ftr-440	23	43	unless	unless	SCONJ
ftr-440	23	44	the	the	DET
ftr-440	23	45	victim	victim	NOUN
ftr-440	23	46	suffered	suffer	VERB
ftr-440	23	47	a	a	DET
ftr-440	23	48	physical	physical	ADJ
ftr-440	23	49	injury.6	injury.6	PROPN
ftr-440	23	50	for	for	ADP
ftr-440	23	51	this	this	DET
ftr-440	23	52	purpose	purpose	NOUN
ftr-440	23	53	,	,	PUNCT
ftr-440	23	54	the	the	DET
ftr-440	23	55	emotional	emotional	ADJ
ftr-440	23	56	distress	distress	NOUN
ftr-440	23	57	that	that	PRON
ftr-440	23	58	a	a	DET
ftr-440	23	59	victim	victim	NOUN
ftr-440	23	60	suffers	suffer	VERB
ftr-440	23	61	because	because	SCONJ
ftr-440	23	62	of	of	ADP
ftr-440	23	63	a	a	DET
ftr-440	23	64	tortious	tortious	ADJ
ftr-440	23	65	act	act	NOUN
ftr-440	23	66	does	do	AUX
ftr-440	23	67	not	not	PART
ftr-440	23	68	constitute	constitute	VERB
ftr-440	23	69	a	a	DET
ftr-440	23	70	physical	physical	ADJ
ftr-440	23	71	injury	injury	NOUN
ftr-440	23	72	.	.	PUNCT
ftr-440	23	73	"	"	PUNCT
ftr-440	24	1	the	the	DET
ftr-440	24	2	house	house	PROPN
ftr-440	24	3	report	report	NOUN
ftr-440	24	4	to	to	ADP
ftr-440	24	5	the	the	DET
ftr-440	24	6	1996	1996	NUM
ftr-440	24	7	amendment	amendment	NOUN
ftr-440	24	8	states	state	VERB
ftr-440	24	9	that	that	SCONJ
ftr-440	24	10	"	"	PUNCT
ftr-440	24	11	emotional	emotional	ADJ
ftr-440	24	12	distress	distress	NOUN
ftr-440	24	13	includes	include	VERB
ftr-440	24	14	physical	physical	ADJ
ftr-440	24	15	symptoms	symptom	NOUN
ftr-440	24	16	(	(	PUNCT
ftr-440	24	17	e.g.	e.g.	ADV
ftr-440	24	18	,	,	PUNCT
ftr-440	24	19	insomnia	insomnia	NOUN
ftr-440	24	20	,	,	PUNCT
ftr-440	24	21	headaches	headache	NOUN
ftr-440	24	22	,	,	PUNCT
ftr-440	24	23	stomach	stomach	NOUN
ftr-440	24	24	disorders	disorder	NOUN
ftr-440	24	25	)	)	PUNCT
ftr-440	24	26	which	which	PRON
ftr-440	24	27	may	may	AUX
ftr-440	24	28	result	result	VERB
ftr-440	24	29	from	from	ADP
ftr-440	24	30	such	such	ADJ
ftr-440	24	31	emotional	emotional	ADJ
ftr-440	24	32	distress	distress	NOUN
ftr-440	24	33	.	.	PUNCT
ftr-440	25	1	"	"	PUNCT
ftr-440	25	2	'	'	PUNCT
ftr-440	25	3	consequently	consequently	ADV
ftr-440	25	4	,	,	PUNCT
ftr-440	25	5	damages	damage	NOUN
ftr-440	25	6	received	receive	VERB
ftr-440	25	7	for	for	ADP
ftr-440	25	8	the	the	DET
ftr-440	25	9	emotional	emotional	ADJ
ftr-440	25	10	and	and	CCONJ
ftr-440	25	11	mental	mental	ADJ
ftr-440	25	12	distress	distress	NOUN
ftr-440	25	13	suffered	suffer	VERB
ftr-440	25	14	because	because	SCONJ
ftr-440	25	15	of	of	ADP
ftr-440	25	16	defamatory	defamatory	ADJ
ftr-440	25	17	statements	statement	NOUN
ftr-440	25	18	or	or	CCONJ
ftr-440	25	19	because	because	SCONJ
ftr-440	25	20	of	of	ADP
ftr-440	25	21	discriminatory	discriminatory	ADJ
ftr-440	25	22	acts	act	NOUN
ftr-440	25	23	are	be	AUX
ftr-440	25	24	excludible	excludible	ADJ
ftr-440	25	25	only	only	ADV
ftr-440	25	26	to	to	ADP
ftr-440	25	27	the	the	DET
ftr-440	25	28	extent	extent	NOUN
ftr-440	25	29	that	that	SCONJ
ftr-440	25	30	the	the	DET
ftr-440	25	31	victim	victim	NOUN
ftr-440	25	32	incurred	incur	VERB
ftr-440	25	33	medical	medical	ADJ
ftr-440	25	34	expenses	expense	NOUN
ftr-440	25	35	thereby	thereby	ADV
ftr-440	25	36	.	.	PUNCT
ftr-440	26	1	defamation	defamation	NOUN
ftr-440	26	2	and	and	CCONJ
ftr-440	26	3	discriminatory	discriminatory	ADJ
ftr-440	26	4	acts	act	NOUN
ftr-440	26	5	do	do	AUX
ftr-440	26	6	not	not	PART
ftr-440	26	7	cause	cause	VERB
ftr-440	26	8	physical	physical	ADJ
ftr-440	26	9	injuries	injury	NOUN
ftr-440	26	10	.	.	PUNCT
ftr-440	27	1	however	however	ADV
ftr-440	27	2	,	,	PUNCT
ftr-440	27	3	if	if	SCONJ
ftr-440	27	4	a	a	DET
ftr-440	27	5	victim	victim	NOUN
ftr-440	27	6	who	who	PRON
ftr-440	27	7	suffers	suffer	VERB
ftr-440	27	8	a	a	DET
ftr-440	27	9	physical	physical	ADJ
ftr-440	27	10	injury	injury	NOUN
ftr-440	27	11	from	from	ADP
ftr-440	27	12	a	a	DET
ftr-440	27	13	tortious	tortious	ADJ
ftr-440	27	14	act	act	NOUN
ftr-440	27	15	,	,	PUNCT
ftr-440	27	16	also	also	ADV
ftr-440	27	17	suffers	suffer	VERB
ftr-440	27	18	emotional	emotional	ADJ
ftr-440	27	19	distress	distress	NOUN
ftr-440	27	20	,	,	PUNCT
ftr-440	27	21	the	the	DET
ftr-440	27	22	house	house	PROPN
ftr-440	27	23	report	report	NOUN
ftr-440	27	24	to	to	ADP
ftr-440	27	25	the	the	DET
ftr-440	27	26	1996	1996	NUM
ftr-440	27	27	amendment	amendment	NOUN
ftr-440	27	28	states	state	NOUN
ftr-440	27	29	that	that	SCONJ
ftr-440	27	30	damages	damage	NOUN
ftr-440	27	31	received	receive	VERB
ftr-440	27	32	for	for	ADP
ftr-440	27	33	the	the	DET
ftr-440	27	34	emotional	emotional	ADJ
ftr-440	27	35	distress	distress	NOUN
ftr-440	27	36	will	will	AUX
ftr-440	27	37	be	be	AUX
ftr-440	27	38	excluded	exclude	VERB
ftr-440	27	39	from	from	ADP
ftr-440	27	40	gross	gross	ADJ
ftr-440	27	41	income	income	NOUN
ftr-440	27	42	by	by	ADP
ftr-440	27	43	section	section	NOUN
ftr-440	27	44	104(a)(2	104(a)(2	NUM
ftr-440	27	45	)	)	PUNCT
ftr-440	27	46	.	.	PUNCT
ftr-440	28	1	9	9	NUM
ftr-440	28	2	thus	thus	ADV
ftr-440	28	3	,	,	PUNCT
ftr-440	28	4	even	even	ADV
ftr-440	28	5	if	if	SCONJ
ftr-440	28	6	a	a	DET
ftr-440	28	7	victim	victim	NOUN
ftr-440	28	8	has	have	VERB
ftr-440	28	9	physical	physical	ADJ
ftr-440	28	10	repercussions	repercussion	NOUN
ftr-440	28	11	from	from	ADP
ftr-440	28	12	a	a	DET
ftr-440	28	13	tort	tort	NOUN
ftr-440	28	14	causing	cause	VERB
ftr-440	28	15	emotional	emotional	ADJ
ftr-440	28	16	distress	distress	NOUN
ftr-440	28	17	,	,	PUNCT
ftr-440	28	18	the	the	DET
ftr-440	28	19	damages	damage	NOUN
ftr-440	28	20	(	(	PUNCT
ftr-440	28	21	other	other	ADJ
ftr-440	28	22	than	than	ADP
ftr-440	28	23	an	an	DET
ftr-440	28	24	amount	amount	NOUN
ftr-440	28	25	equal	equal	ADJ
ftr-440	28	26	to	to	ADP
ftr-440	28	27	medical	medical	ADJ
ftr-440	28	28	expenses	expense	NOUN
ftr-440	28	29	)	)	PUNCT
ftr-440	28	30	are	be	AUX
ftr-440	28	31	not	not	PART
ftr-440	28	32	excluded	exclude	VERB
ftr-440	28	33	from	from	ADP
ftr-440	28	34	gross	gross	ADJ
ftr-440	28	35	income	income	NOUN
ftr-440	28	36	;	;	PUNCT
ftr-440	28	37	but	but	CCONJ
ftr-440	28	38	if	if	SCONJ
ftr-440	28	39	the	the	DET
ftr-440	28	40	victim	victim	NOUN
ftr-440	28	41	suffers	suffer	VERB
ftr-440	28	42	emotional	emotional	ADJ
ftr-440	28	43	distress	distress	NOUN
ftr-440	28	44	as	as	ADP
ftr-440	28	45	a	a	DET
ftr-440	28	46	consequence	consequence	NOUN
ftr-440	28	47	of	of	ADP
ftr-440	28	48	physical	physical	ADJ
ftr-440	28	49	injuries	injury	NOUN
ftr-440	28	50	received	receive	VERB
ftr-440	28	51	from	from	ADP
ftr-440	28	52	a	a	DET
ftr-440	28	53	tort	tort	NOUN
ftr-440	28	54	,	,	PUNCT
ftr-440	28	55	the	the	DET
ftr-440	28	56	damages	damage	NOUN
ftr-440	28	57	received	receive	VERB
ftr-440	28	58	for	for	ADP
ftr-440	28	59	the	the	DET
ftr-440	28	60	emotional	emotional	ADJ
ftr-440	28	61	distress	distress	NOUN
ftr-440	28	62	are	be	AUX
ftr-440	28	63	excludible	excludible	ADJ
ftr-440	28	64	.	.	PUNCT
ftr-440	29	1	the	the	DET
ftr-440	29	2	statutory	statutory	ADJ
ftr-440	29	3	distinction	distinction	NOUN
ftr-440	29	4	made	make	VERB
ftr-440	29	5	between	between	ADP
ftr-440	29	6	damages	damage	NOUN
ftr-440	29	7	received	receive	VERB
ftr-440	29	8	for	for	ADP
ftr-440	29	9	emotional	emotional	ADJ
ftr-440	29	10	distress	distress	NOUN
ftr-440	29	11	that	that	PRON
ftr-440	29	12	accompanies	accompany	VERB
ftr-440	29	13	a	a	DET
ftr-440	29	14	physical	physical	ADJ
ftr-440	29	15	injury	injury	NOUN
ftr-440	29	16	and	and	CCONJ
ftr-440	29	17	those	those	PRON
ftr-440	29	18	that	that	PRON
ftr-440	29	19	do	do	AUX
ftr-440	29	20	not	not	PART
ftr-440	29	21	has	have	AUX
ftr-440	29	22	raised	raise	VERB
ftr-440	29	23	a	a	DET
ftr-440	29	24	constitutional	constitutional	ADJ
ftr-440	29	25	issue	issue	NOUN
ftr-440	29	26	in	in	ADP
ftr-440	29	27	the	the	DET
ftr-440	29	28	minds	mind	NOUN
ftr-440	29	29	of	of	ADP
ftr-440	29	30	some	some	DET
ftr-440	29	31	commentators	commentator	NOUN
ftr-440	29	32	.	.	PUNCT
ftr-440	29	33	'	'	PUNCT
ftr-440	29	34	)	)	PUNCT
ftr-440	29	35	those	those	DET
ftr-440	29	36	persons	person	NOUN
ftr-440	29	37	who	who	PRON
ftr-440	29	38	question	question	VERB
ftr-440	29	39	the	the	DET
ftr-440	29	40	constitutionality	constitutionality	NOUN
ftr-440	29	41	of	of	ADP
ftr-440	29	42	section	section	NOUN
ftr-440	29	43	104(a)(2	104(a)(2	NUM
ftr-440	29	44	)	)	PUNCT
ftr-440	29	45	are	be	AUX
ftr-440	29	46	sometimes	sometimes	ADV
ftr-440	29	47	referred	refer	VERB
ftr-440	29	48	to	to	ADP
ftr-440	29	49	herein	herein	NOUN
ftr-440	29	50	as	as	ADP
ftr-440	29	51	"	"	PUNCT
ftr-440	29	52	the	the	DET
ftr-440	29	53	detractors	detractor	NOUN
ftr-440	29	54	.	.	PUNCT
ftr-440	29	55	"	"	PUNCT
ftr-440	30	1	the	the	DET
ftr-440	30	2	thesis	thesis	NOUN
ftr-440	30	3	of	of	ADP
ftr-440	30	4	this	this	DET
ftr-440	30	5	commentary	commentary	NOUN
ftr-440	30	6	is	be	AUX
ftr-440	30	7	that	that	SCONJ
ftr-440	30	8	,	,	PUNCT
ftr-440	30	9	contrary	contrary	ADV
ftr-440	30	10	to	to	ADP
ftr-440	30	11	the	the	DET
ftr-440	30	12	contention	contention	NOUN
ftr-440	30	13	of	of	ADP
ftr-440	30	14	the	the	DET
ftr-440	30	15	detractors	detractor	NOUN
ftr-440	30	16	,	,	PUNCT
ftr-440	30	17	the	the	DET
ftr-440	30	18	different	different	ADJ
ftr-440	30	19	treatment	treatment	NOUN
ftr-440	30	20	that	that	PRON
ftr-440	30	21	congress	congress	PROPN
ftr-440	30	22	ordered	order	VERB
ftr-440	30	23	in	in	ADP
ftr-440	30	24	section	section	NOUN
ftr-440	30	25	104(a)(2	104(a)(2	NUM
ftr-440	30	26	)	)	PUNCT
ftr-440	30	27	,	,	PUNCT
ftr-440	30	28	depending	depend	VERB
ftr-440	30	29	upon	upon	SCONJ
ftr-440	30	30	whether	whether	SCONJ
ftr-440	30	31	the	the	DET
ftr-440	30	32	tortious	tortious	ADJ
ftr-440	30	33	act	act	NOUN
ftr-440	30	34	caused	cause	VERB
ftr-440	30	35	a	a	DET
ftr-440	30	36	physical	physical	ADJ
ftr-440	30	37	injury	injury	NOUN
ftr-440	30	38	,	,	PUNCT
ftr-440	30	39	is	be	AUX
ftr-440	30	40	constitutional	constitutional	ADJ
ftr-440	30	41	and	and	CCONJ
ftr-440	30	42	valid	valid	ADJ
ftr-440	30	43	.	.	PUNCT
ftr-440	31	1	before	before	ADP
ftr-440	31	2	presenting	present	VERB
ftr-440	31	3	the	the	DET
ftr-440	31	4	author	author	NOUN
ftr-440	31	5	's	's	PART
ftr-440	31	6	reasons	reason	NOUN
ftr-440	31	7	,	,	PUNCT
ftr-440	31	8	it	it	PRON
ftr-440	31	9	is	be	AUX
ftr-440	31	10	useful	useful	ADJ
ftr-440	31	11	to	to	PART
ftr-440	31	12	describe	describe	VERB
ftr-440	31	13	the	the	DET
ftr-440	31	14	argument	argument	NOUN
ftr-440	31	15	for	for	ADP
ftr-440	31	16	the	the	DET
ftr-440	31	17	contrary	contrary	ADJ
ftr-440	31	18	view	view	NOUN
ftr-440	31	19	.	.	PUNCT
ftr-440	32	1	the	the	DET
ftr-440	32	2	rationale	rationale	NOUN
ftr-440	32	3	for	for	ADP
ftr-440	32	4	that	that	DET
ftr-440	32	5	view	view	NOUN
ftr-440	32	6	was	be	AUX
ftr-440	32	7	ably	ably	ADV
ftr-440	32	8	set	set	VERB
ftr-440	32	9	forth	forth	ADV
ftr-440	32	10	5	5	NUM
ftr-440	32	11	.	.	PUNCT
ftr-440	33	1	see	see	VERB
ftr-440	33	2	,	,	PUNCT
ftr-440	33	3	f.	f.	PROPN
ftr-440	33	4	patrick	patrick	PROPN
ftr-440	33	5	hubbard	hubbard	PROPN
ftr-440	33	6	,	,	PUNCT
ftr-440	33	7	making	make	VERB
ftr-440	33	8	people	people	NOUN
ftr-440	33	9	whole	whole	ADJ
ftr-440	33	10	again	again	ADV
ftr-440	33	11	:	:	PUNCT
ftr-440	33	12	the	the	DET
ftr-440	33	13	constitutionality	constitutionality	NOUN
ftr-440	33	14	of	of	ADP
ftr-440	33	15	taxing	tax	VERB
ftr-440	33	16	compensatory	compensatory	ADJ
ftr-440	33	17	tort	tort	NOUN
ftr-440	33	18	damages	damage	NOUN
ftr-440	33	19	for	for	ADP
ftr-440	33	20	mental	mental	ADJ
ftr-440	33	21	distress	distress	NOUN
ftr-440	33	22	,	,	PUNCT
ftr-440	33	23	49	49	NUM
ftr-440	33	24	fla	fla	NOUN
ftr-440	33	25	.	.	PUNCT
ftr-440	34	1	l.	l.	PROPN
ftr-440	34	2	rev	rev	PROPN
ftr-440	34	3	.	.	PROPN
ftr-440	35	1	725	725	NUM
ftr-440	35	2	(	(	PUNCT
ftr-440	35	3	1997	1997	NUM
ftr-440	35	4	)	)	PUNCT
ftr-440	35	5	.	.	PUNCT
ftr-440	36	1	6	6	X
ftr-440	36	2	.	.	X
ftr-440	36	3	irc	irc	PROPN
ftr-440	36	4	§	§	PROPN
ftr-440	36	5	104(a)(2	104(a)(2	NUM
ftr-440	36	6	)	)	PUNCT
ftr-440	36	7	.	.	PUNCT
ftr-440	37	1	7	7	X
ftr-440	37	2	.	.	X
ftr-440	37	3	irc	irc	PROPN
ftr-440	37	4	§	§	PROPN
ftr-440	37	5	104(a	104(a	PROPN
ftr-440	37	6	)	)	PUNCT
ftr-440	37	7	(	(	PUNCT
ftr-440	37	8	penultimate	penultimate	NOUN
ftr-440	37	9	sentence	sentence	NOUN
ftr-440	37	10	)	)	PUNCT
ftr-440	37	11	.	.	PUNCT
ftr-440	38	1	however	however	ADV
ftr-440	38	2	,	,	PUNCT
ftr-440	38	3	to	to	ADP
ftr-440	38	4	the	the	DET
ftr-440	38	5	extent	extent	NOUN
ftr-440	38	6	that	that	SCONJ
ftr-440	38	7	the	the	DET
ftr-440	38	8	victim	victim	NOUN
ftr-440	38	9	incurred	incur	VERB
ftr-440	38	10	medical	medical	ADJ
ftr-440	38	11	expenses	expense	NOUN
ftr-440	38	12	as	as	ADP
ftr-440	38	13	a	a	DET
ftr-440	38	14	consequence	consequence	NOUN
ftr-440	38	15	of	of	ADP
ftr-440	38	16	the	the	DET
ftr-440	38	17	emotional	emotional	ADJ
ftr-440	38	18	distress	distress	NOUN
ftr-440	38	19	,	,	PUNCT
ftr-440	38	20	the	the	DET
ftr-440	38	21	damages	damage	NOUN
ftr-440	38	22	received	receive	VERB
ftr-440	38	23	up	up	ADP
ftr-440	38	24	to	to	ADP
ftr-440	38	25	the	the	DET
ftr-440	38	26	amount	amount	NOUN
ftr-440	38	27	of	of	ADP
ftr-440	38	28	those	those	DET
ftr-440	38	29	medical	medical	ADJ
ftr-440	38	30	expenses	expense	NOUN
ftr-440	38	31	will	will	AUX
ftr-440	38	32	be	be	AUX
ftr-440	38	33	excluded	exclude	VERB
ftr-440	38	34	from	from	ADP
ftr-440	38	35	gross	gross	ADJ
ftr-440	38	36	income	income	NOUN
ftr-440	38	37	.	.	PUNCT
ftr-440	39	1	irc	irc	PROPN
ftr-440	39	2	§	§	PROPN
ftr-440	39	3	104(a	104(a	PROPN
ftr-440	39	4	)	)	PUNCT
ftr-440	39	5	(	(	PUNCT
ftr-440	39	6	last	last	ADJ
ftr-440	39	7	sentence	sentence	NOUN
ftr-440	39	8	)	)	PUNCT
ftr-440	39	9	.	.	PUNCT
ftr-440	40	1	8	8	X
ftr-440	40	2	.	.	PUNCT
ftr-440	40	3	h.	h.	PROPN
ftr-440	40	4	rep	rep	PROPN
ftr-440	40	5	.	.	PROPN
ftr-440	41	1	no	no	INTJ
ftr-440	41	2	.	.	NOUN
ftr-440	42	1	104	104	NUM
ftr-440	42	2	-	-	SYM
ftr-440	42	3	586	586	NUM
ftr-440	42	4	,	,	PUNCT
ftr-440	42	5	n.24	n.24	NOUN
ftr-440	42	6	at	at	ADP
ftr-440	42	7	144	144	NUM
ftr-440	42	8	(	(	PUNCT
ftr-440	42	9	1996	1996	NUM
ftr-440	42	10	)	)	PUNCT
ftr-440	42	11	.	.	PUNCT
ftr-440	43	1	9	9	X
ftr-440	43	2	.	.	X
ftr-440	44	1	i	i	PRON
ftr-440	44	2	d.	d.	PROPN
ftr-440	44	3	10	10	NUM
ftr-440	44	4	.	.	PUNCT
ftr-440	45	1	see	see	VERB
ftr-440	45	2	hubbard	hubbard	PROPN
ftr-440	45	3	,	,	PUNCT
ftr-440	45	4	supra	supra	PROPN
ftr-440	45	5	note	note	NOUN
ftr-440	45	6	5	5	NUM
ftr-440	45	7	.	.	SYM
ftr-440	45	8	1999	1999	NUM
ftr-440	45	9	]	]	PUNCT
ftr-440	46	1	florida	florida	PROPN
ftr-440	46	2	tax	tax	PROPN
ftr-440	46	3	review	review	NOUN
ftr-440	46	4	by	by	ADP
ftr-440	46	5	professor	professor	NOUN
ftr-440	46	6	hubbard	hubbard	PROPN
ftr-440	46	7	in	in	ADP
ftr-440	46	8	his	his	PRON
ftr-440	46	9	1997	1997	NUM
ftr-440	46	10	article	article	NOUN
ftr-440	46	11	on	on	ADP
ftr-440	46	12	this	this	DET
ftr-440	46	13	topic	topic	NOUN
ftr-440	46	14	,	,	PUNCT
ftr-440	46	15	'	'	PUNCT
ftr-440	46	16	and	and	CCONJ
ftr-440	46	17	the	the	DET
ftr-440	46	18	following	follow	VERB
ftr-440	46	19	exposition	exposition	NOUN
ftr-440	46	20	of	of	ADP
ftr-440	46	21	the	the	DET
ftr-440	46	22	arguments	argument	NOUN
ftr-440	46	23	for	for	ADP
ftr-440	46	24	unconstitutionality	unconstitutionality	NOUN
ftr-440	46	25	is	be	AUX
ftr-440	46	26	drawn	draw	VERB
ftr-440	46	27	from	from	ADP
ftr-440	46	28	that	that	DET
ftr-440	46	29	article	article	NOUN
ftr-440	46	30	.	.	PUNCT
ftr-440	47	1	two	two	NUM
ftr-440	47	2	of	of	ADP
ftr-440	47	3	the	the	DET
ftr-440	47	4	premises	premise	NOUN
ftr-440	47	5	on	on	ADP
ftr-440	47	6	which	which	PRON
ftr-440	47	7	the	the	DET
ftr-440	47	8	thesis	thesis	NOUN
ftr-440	47	9	that	that	SCONJ
ftr-440	47	10	the	the	DET
ftr-440	47	11	statute	statute	NOUN
ftr-440	47	12	is	be	AUX
ftr-440	47	13	unconstitutional	unconstitutional	ADJ
ftr-440	47	14	rests	rest	NOUN
ftr-440	47	15	are	be	AUX
ftr-440	47	16	very	very	ADV
ftr-440	47	17	questionable	questionable	ADJ
ftr-440	47	18	.	.	PUNCT
ftr-440	48	1	one	one	NUM
ftr-440	48	2	premise	premise	NOUN
ftr-440	48	3	is	be	AUX
ftr-440	48	4	that	that	SCONJ
ftr-440	48	5	congress	congress	PROPN
ftr-440	48	6	can	can	AUX
ftr-440	48	7	not	not	PART
ftr-440	48	8	tax	tax	VERB
ftr-440	48	9	as	as	ADP
ftr-440	48	10	income	income	NOUN
ftr-440	48	11	an	an	DET
ftr-440	48	12	item	item	NOUN
ftr-440	48	13	that	that	PRON
ftr-440	48	14	does	do	AUX
ftr-440	48	15	not	not	PART
ftr-440	48	16	fall	fall	VERB
ftr-440	48	17	within	within	ADP
ftr-440	48	18	the	the	DET
ftr-440	48	19	meaning	meaning	NOUN
ftr-440	48	20	of	of	ADP
ftr-440	48	21	"	"	PUNCT
ftr-440	48	22	income	income	NOUN
ftr-440	48	23	"	"	PUNCT
ftr-440	48	24	as	as	SCONJ
ftr-440	48	25	that	that	DET
ftr-440	48	26	term	term	NOUN
ftr-440	48	27	is	be	AUX
ftr-440	48	28	used	use	VERB
ftr-440	48	29	in	in	ADP
ftr-440	48	30	the	the	DET
ftr-440	48	31	sixteenth	sixteenth	ADJ
ftr-440	48	32	amendment	amendment	NOUN
ftr-440	48	33	.	.	PUNCT
ftr-440	49	1	support	support	NOUN
ftr-440	49	2	for	for	ADP
ftr-440	49	3	this	this	DET
ftr-440	49	4	premise	premise	NOUN
ftr-440	49	5	can	can	AUX
ftr-440	49	6	be	be	AUX
ftr-440	49	7	found	find	VERB
ftr-440	49	8	in	in	ADP
ftr-440	49	9	the	the	DET
ftr-440	49	10	supreme	supreme	PROPN
ftr-440	49	11	court	court	PROPN
ftr-440	49	12	's	's	PART
ftr-440	49	13	1920	1920	NUM
ftr-440	49	14	decision	decision	NOUN
ftr-440	49	15	of	of	ADP
ftr-440	49	16	eisner	eisner	NOUN
ftr-440	49	17	v.	v.	PROPN
ftr-440	49	18	macomber,2	macomber,2	PROPN
ftr-440	49	19	in	in	ADP
ftr-440	49	20	which	which	PRON
ftr-440	49	21	the	the	DET
ftr-440	49	22	court	court	NOUN
ftr-440	49	23	held	hold	VERB
ftr-440	49	24	that	that	SCONJ
ftr-440	49	25	a	a	DET
ftr-440	49	26	tax	tax	NOUN
ftr-440	49	27	on	on	ADP
ftr-440	49	28	a	a	DET
ftr-440	49	29	receipt	receipt	NOUN
ftr-440	49	30	that	that	PRON
ftr-440	49	31	is	be	AUX
ftr-440	49	32	not	not	PART
ftr-440	49	33	"	"	PUNCT
ftr-440	49	34	income	income	NOUN
ftr-440	49	35	"	"	PUNCT
ftr-440	49	36	within	within	ADP
ftr-440	49	37	the	the	DET
ftr-440	49	38	meaning	meaning	NOUN
ftr-440	49	39	of	of	ADP
ftr-440	49	40	the	the	DET
ftr-440	49	41	sixteenth	sixteenth	ADJ
ftr-440	49	42	amendment	amendment	NOUN
ftr-440	49	43	,	,	PUNCT
ftr-440	49	44	is	be	AUX
ftr-440	49	45	a	a	DET
ftr-440	49	46	tax	tax	NOUN
ftr-440	49	47	on	on	ADP
ftr-440	49	48	the	the	DET
ftr-440	49	49	taxpayer	taxpayer	NOUN
ftr-440	49	50	's	's	PART
ftr-440	49	51	capital	capital	NOUN
ftr-440	49	52	,	,	PUNCT
ftr-440	49	53	and	and	CCONJ
ftr-440	49	54	thus	thus	ADV
ftr-440	49	55	constitutes	constitute	VERB
ftr-440	49	56	a	a	DET
ftr-440	49	57	direct	direct	ADJ
ftr-440	49	58	tax	tax	NOUN
ftr-440	49	59	that	that	PRON
ftr-440	49	60	is	be	AUX
ftr-440	49	61	not	not	PART
ftr-440	49	62	apportioned	apportion	VERB
ftr-440	49	63	among	among	ADP
ftr-440	49	64	the	the	DET
ftr-440	49	65	states	state	NOUN
ftr-440	49	66	according	accord	VERB
ftr-440	49	67	to	to	ADP
ftr-440	49	68	population	population	NOUN
ftr-440	49	69	and	and	CCONJ
ftr-440	49	70	so	so	ADV
ftr-440	49	71	is	be	AUX
ftr-440	49	72	unconstitutional	unconstitutional	ADJ
ftr-440	49	73	as	as	ADP
ftr-440	49	74	violative	violative	ADJ
ftr-440	49	75	of	of	ADP
ftr-440	49	76	the	the	DET
ftr-440	49	77	requirement	requirement	NOUN
ftr-440	49	78	of	of	ADP
ftr-440	49	79	article	article	NOUN
ftr-440	49	80	i	i	NOUN
ftr-440	49	81	,	,	PUNCT
ftr-440	49	82	section	section	NOUN
ftr-440	49	83	9	9	NUM
ftr-440	49	84	,	,	PUNCT
ftr-440	49	85	clause	clause	NOUN
ftr-440	49	86	4	4	NUM
ftr-440	49	87	of	of	ADP
ftr-440	49	88	the	the	DET
ftr-440	49	89	constitution	constitution	NOUN
ftr-440	49	90	prohibiting	prohibit	VERB
ftr-440	49	91	congress	congress	PROPN
ftr-440	49	92	from	from	ADP
ftr-440	49	93	imposing	impose	VERB
ftr-440	49	94	a	a	DET
ftr-440	49	95	direct	direct	ADJ
ftr-440	49	96	tax	tax	NOUN
ftr-440	49	97	unless	unless	SCONJ
ftr-440	49	98	in	in	ADP
ftr-440	49	99	proportion	proportion	NOUN
ftr-440	49	100	to	to	ADP
ftr-440	49	101	the	the	DET
ftr-440	49	102	population	population	NOUN
ftr-440	49	103	of	of	ADP
ftr-440	49	104	the	the	DET
ftr-440	49	105	states	state	NOUN
ftr-440	49	106	.	.	PUNCT
ftr-440	50	1	3	3	NUM
ftr-440	50	2	the	the	DET
ftr-440	50	3	macomber	macomber	PROPN
ftr-440	50	4	decision	decision	NOUN
ftr-440	50	5	itself	itself	PRON
ftr-440	50	6	rests	rest	VERB
ftr-440	50	7	on	on	ADP
ftr-440	50	8	two	two	NUM
ftr-440	50	9	1895	1895	NUM
ftr-440	50	10	decisions	decision	NOUN
ftr-440	50	11	of	of	ADP
ftr-440	50	12	the	the	DET
ftr-440	50	13	supreme	supreme	PROPN
ftr-440	50	14	court	court	PROPN
ftr-440	50	15	in	in	ADP
ftr-440	50	16	pollock	pollock	NOUN
ftr-440	50	17	v.	v.	ADP
ftr-440	50	18	farmers	farmer	NOUN
ftr-440	50	19	'	'	PART
ftr-440	50	20	loan	loan	PROPN
ftr-440	50	21	&	&	CCONJ
ftr-440	50	22	trust	trust	PROPN
ftr-440	50	23	co.	co.	PROPN
ftr-440	50	24	,14	,14	PUNCT
ftr-440	50	25	holding	holding	NOUN
ftr-440	50	26	,	,	PUNCT
ftr-440	50	27	in	in	ADP
ftr-440	50	28	a	a	DET
ftr-440	50	29	pre	pre	ADJ
ftr-440	50	30	-	-	ADJ
ftr-440	50	31	sixteenth	sixteenth	ADJ
ftr-440	50	32	amendment	amendment	NOUN
ftr-440	50	33	case	case	NOUN
ftr-440	50	34	,	,	PUNCT
ftr-440	50	35	that	that	SCONJ
ftr-440	50	36	a	a	DET
ftr-440	50	37	direct	direct	ADJ
ftr-440	50	38	tax	tax	NOUN
ftr-440	50	39	on	on	ADP
ftr-440	50	40	property	property	NOUN
ftr-440	50	41	is	be	AUX
ftr-440	50	42	unconstitutional	unconstitutional	ADJ
ftr-440	50	43	.	.	PUNCT
ftr-440	51	1	macomber	macomber	PROPN
ftr-440	51	2	holds	hold	VERB
ftr-440	51	3	that	that	SCONJ
ftr-440	51	4	a	a	DET
ftr-440	51	5	tax	tax	NOUN
ftr-440	51	6	that	that	PRON
ftr-440	51	7	is	be	AUX
ftr-440	51	8	not	not	PART
ftr-440	51	9	authorized	authorize	VERB
ftr-440	51	10	by	by	ADP
ftr-440	51	11	the	the	DET
ftr-440	51	12	sixteenth	sixteenth	ADJ
ftr-440	51	13	amendment	amendment	NOUN
ftr-440	51	14	will	will	AUX
ftr-440	51	15	be	be	AUX
ftr-440	51	16	invalid	invalid	ADJ
ftr-440	51	17	if	if	SCONJ
ftr-440	51	18	it	it	PRON
ftr-440	51	19	constitutes	constitute	VERB
ftr-440	51	20	a	a	DET
ftr-440	51	21	direct	direct	ADJ
ftr-440	51	22	tax	tax	NOUN
ftr-440	51	23	.	.	PUNCT
ftr-440	51	24	'	'	PUNCT
ftr-440	52	1	5	5	NUM
ftr-440	52	2	another	another	DET
ftr-440	52	3	premise	premise	NOUN
ftr-440	52	4	of	of	ADP
ftr-440	52	5	the	the	DET
ftr-440	52	6	attack	attack	NOUN
ftr-440	52	7	on	on	ADP
ftr-440	52	8	the	the	DET
ftr-440	52	9	validity	validity	NOUN
ftr-440	52	10	of	of	ADP
ftr-440	52	11	section	section	NOUN
ftr-440	52	12	104(a)(2	104(a)(2	NUM
ftr-440	52	13	)	)	PUNCT
ftr-440	52	14	is	be	AUX
ftr-440	52	15	that	that	SCONJ
ftr-440	52	16	a	a	DET
ftr-440	52	17	receipt	receipt	NOUN
ftr-440	52	18	must	must	AUX
ftr-440	52	19	constitute	constitute	VERB
ftr-440	52	20	a	a	DET
ftr-440	52	21	"	"	PUNCT
ftr-440	52	22	gain	gain	NOUN
ftr-440	52	23	"	"	PUNCT
ftr-440	52	24	to	to	ADP
ftr-440	52	25	the	the	DET
ftr-440	52	26	taxpayer	taxpayer	NOUN
ftr-440	52	27	to	to	PART
ftr-440	52	28	qualify	qualify	VERB
ftr-440	52	29	as	as	ADP
ftr-440	52	30	income	income	NOUN
ftr-440	52	31	within	within	ADP
ftr-440	52	32	the	the	DET
ftr-440	52	33	meaning	meaning	NOUN
ftr-440	52	34	of	of	ADP
ftr-440	52	35	the	the	DET
ftr-440	52	36	sixteenth	sixteenth	ADJ
ftr-440	52	37	amendment	amendment	NOUN
ftr-440	52	38	.	.	PUNCT
ftr-440	53	1	this	this	DET
ftr-440	53	2	contention	contention	NOUN
ftr-440	53	3	also	also	ADV
ftr-440	53	4	rests	rest	VERB
ftr-440	53	5	on	on	ADP
ftr-440	53	6	the	the	DET
ftr-440	53	7	holding	holding	NOUN
ftr-440	53	8	of	of	ADP
ftr-440	53	9	the	the	DET
ftr-440	53	10	supreme	supreme	PROPN
ftr-440	53	11	court	court	PROPN
ftr-440	53	12	in	in	ADP
ftr-440	53	13	the	the	DET
ftr-440	53	14	macomber	macomber	PROPN
ftr-440	53	15	case	case	NOUN
ftr-440	53	16	.	.	PUNCT
ftr-440	54	1	from	from	ADP
ftr-440	54	2	those	those	DET
ftr-440	54	3	two	two	NUM
ftr-440	54	4	premises	premise	NOUN
ftr-440	54	5	,	,	PUNCT
ftr-440	54	6	the	the	DET
ftr-440	54	7	argument	argument	NOUN
ftr-440	54	8	is	be	AUX
ftr-440	54	9	made	make	VERB
ftr-440	54	10	that	that	SCONJ
ftr-440	54	11	compensatory	compensatory	ADJ
ftr-440	54	12	damages	damage	NOUN
ftr-440	54	13	for	for	ADP
ftr-440	54	14	emotional	emotional	ADJ
ftr-440	54	15	distress	distress	NOUN
ftr-440	54	16	do	do	AUX
ftr-440	54	17	not	not	PART
ftr-440	54	18	represent	represent	VERB
ftr-440	54	19	a	a	DET
ftr-440	54	20	gain	gain	NOUN
ftr-440	54	21	,	,	PUNCT
ftr-440	54	22	but	but	CCONJ
ftr-440	54	23	merely	merely	ADV
ftr-440	54	24	restore	restore	VERB
ftr-440	54	25	the	the	DET
ftr-440	54	26	injured	injured	ADJ
ftr-440	54	27	party	party	NOUN
ftr-440	54	28	to	to	ADP
ftr-440	54	29	some	some	DET
ftr-440	54	30	sort	sort	NOUN
ftr-440	54	31	of	of	ADP
ftr-440	54	32	equivalence	equivalence	NOUN
ftr-440	54	33	to	to	ADP
ftr-440	54	34	the	the	DET
ftr-440	54	35	condition	condition	NOUN
ftr-440	54	36	that	that	SCONJ
ftr-440	54	37	the	the	DET
ftr-440	54	38	party	party	NOUN
ftr-440	54	39	had	have	VERB
ftr-440	54	40	before	before	ADP
ftr-440	54	41	being	be	AUX
ftr-440	54	42	injured	injure	VERB
ftr-440	54	43	.	.	PUNCT
ftr-440	55	1	accordingly	accordingly	ADV
ftr-440	55	2	,	,	PUNCT
ftr-440	55	3	it	it	PRON
ftr-440	55	4	is	be	AUX
ftr-440	55	5	argued	argue	VERB
ftr-440	55	6	that	that	SCONJ
ftr-440	55	7	the	the	DET
ftr-440	55	8	tax	tax	NOUN
ftr-440	55	9	on	on	ADP
ftr-440	55	10	such	such	ADJ
ftr-440	55	11	damages	damage	NOUN
ftr-440	55	12	is	be	AUX
ftr-440	55	13	on	on	ADP
ftr-440	55	14	an	an	DET
ftr-440	55	15	item	item	NOUN
ftr-440	55	16	that	that	PRON
ftr-440	55	17	does	do	AUX
ftr-440	55	18	not	not	PART
ftr-440	55	19	constitute	constitute	VERB
ftr-440	55	20	income	income	NOUN
ftr-440	55	21	within	within	ADP
ftr-440	55	22	the	the	DET
ftr-440	55	23	scope	scope	NOUN
ftr-440	55	24	of	of	ADP
ftr-440	55	25	the	the	DET
ftr-440	55	26	sixteenth	sixteenth	ADJ
ftr-440	55	27	amendment	amendment	NOUN
ftr-440	55	28	;	;	PUNCT
ftr-440	55	29	and	and	CCONJ
ftr-440	55	30	so	so	ADV
ftr-440	55	31	the	the	DET
ftr-440	55	32	tax	tax	NOUN
ftr-440	55	33	is	be	AUX
ftr-440	55	34	unconstitutional	unconstitutional	ADJ
ftr-440	55	35	as	as	ADP
ftr-440	55	36	a	a	DET
ftr-440	55	37	direct	direct	ADJ
ftr-440	55	38	tax	tax	NOUN
ftr-440	55	39	not	not	PART
ftr-440	55	40	apportioned	apportion	VERB
ftr-440	55	41	among	among	ADP
ftr-440	55	42	the	the	DET
ftr-440	55	43	states	state	NOUN
ftr-440	55	44	by	by	ADP
ftr-440	55	45	population	population	NOUN
ftr-440	55	46	.	.	PUNCT
ftr-440	56	1	there	there	PRON
ftr-440	56	2	are	be	VERB
ftr-440	56	3	other	other	ADJ
ftr-440	56	4	issues	issue	NOUN
ftr-440	56	5	to	to	ADP
ftr-440	56	6	this	this	DET
ftr-440	56	7	topic	topic	NOUN
ftr-440	56	8	that	that	PRON
ftr-440	56	9	need	need	VERB
ftr-440	56	10	to	to	PART
ftr-440	56	11	be	be	AUX
ftr-440	56	12	addressed	address	VERB
ftr-440	56	13	,	,	PUNCT
ftr-440	56	14	but	but	CCONJ
ftr-440	56	15	the	the	DET
ftr-440	56	16	validity	validity	NOUN
ftr-440	56	17	of	of	ADP
ftr-440	56	18	the	the	DET
ftr-440	56	19	two	two	NUM
ftr-440	56	20	premises	premise	NOUN
ftr-440	56	21	described	describe	VERB
ftr-440	56	22	above	above	ADV
ftr-440	56	23	should	should	AUX
ftr-440	56	24	be	be	AUX
ftr-440	56	25	considered	consider	VERB
ftr-440	56	26	first	first	ADV
ftr-440	56	27	.	.	PUNCT
ftr-440	57	1	even	even	ADV
ftr-440	57	2	if	if	SCONJ
ftr-440	57	3	the	the	DET
ftr-440	57	4	sixteenth	sixteenth	ADJ
ftr-440	57	5	amendment	amendment	NOUN
ftr-440	57	6	had	have	AUX
ftr-440	57	7	not	not	PART
ftr-440	57	8	been	be	AUX
ftr-440	57	9	adopted	adopt	VERB
ftr-440	57	10	,	,	PUNCT
ftr-440	57	11	there	there	PRON
ftr-440	57	12	is	be	VERB
ftr-440	57	13	reason	reason	NOUN
ftr-440	57	14	to	to	PART
ftr-440	57	15	believe	believe	VERB
ftr-440	57	16	that	that	SCONJ
ftr-440	57	17	a	a	DET
ftr-440	57	18	contemporary	contemporary	ADJ
ftr-440	57	19	supreme	supreme	PROPN
ftr-440	57	20	court	court	PROPN
ftr-440	57	21	would	would	AUX
ftr-440	57	22	sustain	sustain	VERB
ftr-440	57	23	the	the	DET
ftr-440	57	24	validity	validity	NOUN
ftr-440	57	25	of	of	ADP
ftr-440	57	26	an	an	DET
ftr-440	57	27	income	income	NOUN
ftr-440	57	28	tax	tax	NOUN
ftr-440	57	29	.	.	PUNCT
ftr-440	58	1	by	by	ADP
ftr-440	58	2	the	the	DET
ftr-440	58	3	time	time	NOUN
ftr-440	58	4	that	that	PRON
ftr-440	58	5	the	the	DET
ftr-440	58	6	sixteenth	sixteenth	ADJ
ftr-440	58	7	amendment	amendment	NOUN
ftr-440	58	8	was	be	AUX
ftr-440	58	9	adopted	adopt	VERB
ftr-440	58	10	in	in	ADP
ftr-440	58	11	1913	1913	NUM
ftr-440	58	12	,	,	PUNCT
ftr-440	58	13	there	there	PRON
ftr-440	58	14	was	be	VERB
ftr-440	58	15	reason	reason	NOUN
ftr-440	58	16	to	to	PART
ftr-440	58	17	question	question	VERB
ftr-440	58	18	whether	whether	SCONJ
ftr-440	58	19	the	the	DET
ftr-440	58	20	5	5	NUM
ftr-440	58	21	-	-	SYM
ftr-440	58	22	4	4	NUM
ftr-440	58	23	divided	divide	VERB
ftr-440	58	24	opinion	opinion	NOUN
ftr-440	58	25	of	of	ADP
ftr-440	58	26	the	the	DET
ftr-440	58	27	second	second	ADJ
ftr-440	58	28	pollock	pollock	NOUN
ftr-440	58	29	decision	decision	NOUN
ftr-440	58	30	would	would	AUX
ftr-440	58	31	be	be	AUX
ftr-440	58	32	sustained	sustain	VERB
ftr-440	58	33	by	by	ADP
ftr-440	58	34	the	the	DET
ftr-440	58	35	then	then	ADV
ftr-440	58	36	current	current	ADJ
ftr-440	58	37	court	court	NOUN
ftr-440	58	38	.	.	PUNCT
ftr-440	59	1	for	for	ADP
ftr-440	59	2	example	example	NOUN
ftr-440	59	3	,	,	PUNCT
ftr-440	59	4	in	in	ADP
ftr-440	59	5	1909	1909	NUM
ftr-440	59	6	,	,	PUNCT
ftr-440	59	7	11	11	NUM
ftr-440	59	8	.	.	PUNCT
ftr-440	60	1	i	i	PRON
ftr-440	60	2	d.	d.	PROPN
ftr-440	60	3	12	12	NUM
ftr-440	60	4	.	.	PUNCT
ftr-440	61	1	252	252	NUM
ftr-440	61	2	u.s	u.s	PROPN
ftr-440	61	3	.	.	PROPN
ftr-440	61	4	189	189	NUM
ftr-440	61	5	(	(	PUNCT
ftr-440	61	6	1920	1920	NUM
ftr-440	61	7	)	)	PUNCT
ftr-440	61	8	.	.	PUNCT
ftr-440	62	1	13	13	NUM
ftr-440	62	2	.	.	PUNCT
ftr-440	63	1	i	i	PRON
ftr-440	63	2	d.	d.	PROPN
ftr-440	63	3	14	14	NUM
ftr-440	63	4	.	.	PUNCT
ftr-440	64	1	157	157	NUM
ftr-440	64	2	u.s	u.s	PROPN
ftr-440	64	3	.	.	PROPN
ftr-440	64	4	429	429	NUM
ftr-440	64	5	(	(	PUNCT
ftr-440	64	6	1895	1895	NUM
ftr-440	64	7	)	)	PUNCT
ftr-440	64	8	,	,	PUNCT
ftr-440	64	9	reh'g	reh'g	NOUN
ftr-440	64	10	granted	grant	VERB
ftr-440	64	11	,	,	PUNCT
ftr-440	64	12	158	158	NUM
ftr-440	64	13	u.s	u.s	PROPN
ftr-440	64	14	.	.	PROPN
ftr-440	64	15	601	601	NUM
ftr-440	64	16	(	(	PUNCT
ftr-440	64	17	1895	1895	NUM
ftr-440	64	18	)	)	PUNCT
ftr-440	64	19	.	.	PUNCT
ftr-440	65	1	15	15	NUM
ftr-440	65	2	.	.	PUNCT
ftr-440	65	3	eisner	eisner	PROPN
ftr-440	65	4	v.	v.	PROPN
ftr-440	65	5	macomber	macomber	PROPN
ftr-440	65	6	,	,	PUNCT
ftr-440	65	7	252	252	NUM
ftr-440	65	8	u.s	u.s	PROPN
ftr-440	65	9	.	.	PROPN
ftr-440	65	10	at	at	ADP
ftr-440	65	11	189	189	NUM
ftr-440	65	12	.	.	PUNCT
ftr-440	66	1	[	[	X
ftr-440	66	2	vol	vol	X
ftr-440	66	3	4:2	4:2	NUM
ftr-440	66	4	the	the	DET
ftr-440	66	5	constitutionality	constitutionality	NOUN
ftr-440	66	6	of	of	ADP
ftr-440	66	7	taxing	tax	VERB
ftr-440	66	8	compensatory	compensatory	ADJ
ftr-440	66	9	damages	damage	NOUN
ftr-440	66	10	congress	congress	PROPN
ftr-440	66	11	passed	pass	VERB
ftr-440	66	12	an	an	DET
ftr-440	66	13	income	income	NOUN
ftr-440	66	14	tax	tax	NOUN
ftr-440	66	15	on	on	ADP
ftr-440	66	16	corporate	corporate	ADJ
ftr-440	66	17	income	income	NOUN
ftr-440	66	18	.	.	PUNCT
ftr-440	67	1	'6	'6	VERB
ftr-440	67	2	in	in	ADP
ftr-440	67	3	a	a	DET
ftr-440	67	4	1911	1911	NUM
ftr-440	67	5	case	case	NOUN
ftr-440	67	6	,	,	PUNCT
ftr-440	67	7	which	which	PRON
ftr-440	67	8	predated	predate	VERB
ftr-440	67	9	the	the	DET
ftr-440	67	10	adoption	adoption	NOUN
ftr-440	67	11	of	of	ADP
ftr-440	67	12	the	the	DET
ftr-440	67	13	sixteenth	sixteenth	ADJ
ftr-440	67	14	amendment	amendment	NOUN
ftr-440	67	15	,	,	PUNCT
ftr-440	67	16	the	the	DET
ftr-440	67	17	tax	tax	NOUN
ftr-440	67	18	on	on	ADP
ftr-440	67	19	corporate	corporate	ADJ
ftr-440	67	20	income	income	NOUN
ftr-440	67	21	was	be	AUX
ftr-440	67	22	upheld	uphold	VERB
ftr-440	67	23	as	as	ADP
ftr-440	67	24	valid	valid	ADJ
ftr-440	67	25	by	by	ADP
ftr-440	67	26	the	the	DET
ftr-440	67	27	supreme	supreme	PROPN
ftr-440	67	28	court	court	PROPN
ftr-440	67	29	in	in	ADP
ftr-440	67	30	flint	flint	PROPN
ftr-440	67	31	v.	v.	ADP
ftr-440	67	32	stone	stone	PROPN
ftr-440	67	33	tracy	tracy	PROPN
ftr-440	67	34	co.	co.	PROPN
ftr-440	67	35	,17	,17	PUNCT
ftr-440	67	36	on	on	ADP
ftr-440	67	37	the	the	DET
ftr-440	67	38	ground	ground	NOUN
ftr-440	67	39	that	that	SCONJ
ftr-440	67	40	it	it	PRON
ftr-440	67	41	was	be	AUX
ftr-440	67	42	a	a	DET
ftr-440	67	43	tax	tax	NOUN
ftr-440	67	44	on	on	ADP
ftr-440	67	45	the	the	DET
ftr-440	67	46	privilege	privilege	NOUN
ftr-440	67	47	of	of	ADP
ftr-440	67	48	doing	do	VERB
ftr-440	67	49	business	business	NOUN
ftr-440	67	50	and	and	CCONJ
ftr-440	67	51	so	so	ADV
ftr-440	67	52	was	be	AUX
ftr-440	67	53	not	not	PART
ftr-440	67	54	a	a	DET
ftr-440	67	55	direct	direct	ADJ
ftr-440	67	56	tax	tax	NOUN
ftr-440	67	57	.	.	PUNCT
ftr-440	68	1	the	the	DET
ftr-440	68	2	deference	deference	NOUN
ftr-440	68	3	that	that	PRON
ftr-440	68	4	a	a	DET
ftr-440	68	5	contemporary	contemporary	ADJ
ftr-440	68	6	court	court	NOUN
ftr-440	68	7	would	would	AUX
ftr-440	68	8	give	give	VERB
ftr-440	68	9	to	to	ADP
ftr-440	68	10	the	the	DET
ftr-440	68	11	unapportioned	unapportione	VERB
ftr-440	68	12	direct	direct	ADJ
ftr-440	68	13	tax	tax	NOUN
ftr-440	68	14	issue	issue	NOUN
ftr-440	68	15	is	be	AUX
ftr-440	68	16	at	at	ADP
ftr-440	68	17	least	least	ADJ
ftr-440	68	18	subject	subject	ADJ
ftr-440	68	19	to	to	ADP
ftr-440	68	20	considerable	considerable	ADJ
ftr-440	68	21	doubt.18	doubt.18	PROPN
ftr-440	68	22	moreover	moreover	ADV
ftr-440	68	23	,	,	PUNCT
ftr-440	68	24	the	the	DET
ftr-440	68	25	contemporary	contemporary	ADJ
ftr-440	68	26	vitality	vitality	NOUN
ftr-440	68	27	of	of	ADP
ftr-440	68	28	the	the	DET
ftr-440	68	29	constitutional	constitutional	ADJ
ftr-440	68	30	holdings	holding	NOUN
ftr-440	68	31	of	of	ADP
ftr-440	68	32	the	the	DET
ftr-440	68	33	court	court	NOUN
ftr-440	68	34	in	in	ADP
ftr-440	68	35	macomber	macomber	PROPN
ftr-440	68	36	is	be	AUX
ftr-440	68	37	very	very	ADV
ftr-440	68	38	much	much	ADV
ftr-440	68	39	in	in	ADP
ftr-440	68	40	doubt	doubt	NOUN
ftr-440	68	41	.	.	PUNCT
ftr-440	69	1	macomber	macomber	PROPN
ftr-440	69	2	held	hold	VERB
ftr-440	69	3	that	that	SCONJ
ftr-440	69	4	a	a	DET
ftr-440	69	5	dividend	dividend	NOUN
ftr-440	69	6	of	of	ADP
ftr-440	69	7	a	a	DET
ftr-440	69	8	corporation	corporation	NOUN
ftr-440	69	9	's	's	PART
ftr-440	69	10	common	common	ADJ
ftr-440	69	11	stock	stock	NOUN
ftr-440	69	12	on	on	ADP
ftr-440	69	13	shares	share	NOUN
ftr-440	69	14	of	of	ADP
ftr-440	69	15	its	its	PRON
ftr-440	69	16	outstanding	outstanding	ADJ
ftr-440	69	17	common	common	ADJ
ftr-440	69	18	stock	stock	NOUN
ftr-440	69	19	was	be	AUX
ftr-440	69	20	not	not	PART
ftr-440	69	21	income	income	NOUN
ftr-440	69	22	within	within	ADP
ftr-440	69	23	the	the	DET
ftr-440	69	24	sixteenth	sixteenth	ADJ
ftr-440	69	25	amendment	amendment	NOUN
ftr-440	69	26	,	,	PUNCT
ftr-440	69	27	and	and	CCONJ
ftr-440	69	28	that	that	SCONJ
ftr-440	69	29	the	the	DET
ftr-440	69	30	statutory	statutory	ADJ
ftr-440	69	31	provision	provision	NOUN
ftr-440	69	32	taxing	tax	VERB
ftr-440	69	33	that	that	SCONJ
ftr-440	69	34	stock	stock	NOUN
ftr-440	69	35	dividend	dividend	NOUN
ftr-440	69	36	was	be	AUX
ftr-440	69	37	invalid	invalid	ADJ
ftr-440	69	38	as	as	ADP
ftr-440	69	39	unconstitutional	unconstitutional	ADJ
ftr-440	69	40	.	.	PUNCT
ftr-440	70	1	9	9	NUM
ftr-440	70	2	macomber	macomber	PROPN
ftr-440	70	3	stands	stand	VERB
ftr-440	70	4	for	for	ADP
ftr-440	70	5	the	the	DET
ftr-440	70	6	view	view	NOUN
ftr-440	70	7	that	that	SCONJ
ftr-440	70	8	realization	realization	NOUN
ftr-440	70	9	(	(	PUNCT
ftr-440	70	10	i.e.	i.e.	X
ftr-440	70	11	,	,	PUNCT
ftr-440	70	12	severance	severance	NOUN
ftr-440	70	13	of	of	ADP
ftr-440	70	14	income	income	NOUN
ftr-440	70	15	from	from	ADP
ftr-440	70	16	capital	capital	NOUN
ftr-440	70	17	)	)	PUNCT
ftr-440	70	18	is	be	AUX
ftr-440	70	19	a	a	DET
ftr-440	70	20	constitutional	constitutional	ADJ
ftr-440	70	21	requisite	requisite	NOUN
ftr-440	70	22	to	to	ADP
ftr-440	70	23	having	have	VERB
ftr-440	70	24	"	"	PUNCT
ftr-440	70	25	income	income	NOUN
ftr-440	70	26	"	"	PUNCT
ftr-440	70	27	for	for	ADP
ftr-440	70	28	purposes	purpose	NOUN
ftr-440	70	29	of	of	ADP
ftr-440	70	30	the	the	DET
ftr-440	70	31	sixteenth	sixteenth	ADJ
ftr-440	70	32	amendment	amendment	NOUN
ftr-440	70	33	.	.	PUNCT
ftr-440	71	1	while	while	SCONJ
ftr-440	71	2	,	,	PUNCT
ftr-440	71	3	as	as	ADP
ftr-440	71	4	a	a	DET
ftr-440	71	5	matter	matter	NOUN
ftr-440	71	6	of	of	ADP
ftr-440	71	7	congressional	congressional	ADJ
ftr-440	71	8	tax	tax	NOUN
ftr-440	71	9	policy	policy	NOUN
ftr-440	71	10	,	,	PUNCT
ftr-440	71	11	realization	realization	NOUN
ftr-440	71	12	is	be	AUX
ftr-440	71	13	generally	generally	ADV
ftr-440	71	14	required	require	VERB
ftr-440	71	15	as	as	ADP
ftr-440	71	16	a	a	DET
ftr-440	71	17	condition	condition	NOUN
ftr-440	71	18	to	to	ADP
ftr-440	71	19	imposing	impose	VERB
ftr-440	71	20	an	an	DET
ftr-440	71	21	income	income	NOUN
ftr-440	71	22	tax	tax	NOUN
ftr-440	71	23	,	,	PUNCT
ftr-440	71	24	that	that	DET
ftr-440	71	25	requirement	requirement	NOUN
ftr-440	71	26	is	be	AUX
ftr-440	71	27	not	not	PART
ftr-440	71	28	considered	consider	VERB
ftr-440	71	29	to	to	PART
ftr-440	71	30	be	be	AUX
ftr-440	71	31	constitutionally	constitutionally	ADV
ftr-440	71	32	mandated	mandate	VERB
ftr-440	71	33	.	.	PUNCT
ftr-440	72	1	to	to	ADP
ftr-440	72	2	the	the	DET
ftr-440	72	3	contrary	contrary	NOUN
ftr-440	72	4	,	,	PUNCT
ftr-440	72	5	in	in	ADP
ftr-440	72	6	certain	certain	ADJ
ftr-440	72	7	circumstances	circumstance	NOUN
ftr-440	72	8	,	,	PUNCT
ftr-440	72	9	the	the	DET
ftr-440	72	10	tax	tax	NOUN
ftr-440	72	11	law	law	NOUN
ftr-440	72	12	imposes	impose	VERB
ftr-440	72	13	a	a	DET
ftr-440	72	14	tax	tax	NOUN
ftr-440	72	15	on	on	ADP
ftr-440	72	16	income	income	NOUN
ftr-440	72	17	that	that	PRON
ftr-440	72	18	has	have	AUX
ftr-440	72	19	not	not	PART
ftr-440	72	20	been	be	AUX
ftr-440	72	21	"	"	PUNCT
ftr-440	72	22	severed	sever	VERB
ftr-440	72	23	"	"	PUNCT
ftr-440	72	24	from	from	ADP
ftr-440	72	25	capital	capital	NOUN
ftr-440	72	26	and	and	CCONJ
ftr-440	72	27	thus	thus	ADV
ftr-440	72	28	has	have	AUX
ftr-440	72	29	not	not	PART
ftr-440	72	30	been	be	AUX
ftr-440	72	31	"	"	PUNCT
ftr-440	72	32	realized	realize	VERB
ftr-440	72	33	"	"	PUNCT
ftr-440	72	34	as	as	SCONJ
ftr-440	72	35	that	that	DET
ftr-440	72	36	requirement	requirement	NOUN
ftr-440	72	37	was	be	AUX
ftr-440	72	38	viewed	view	VERB
ftr-440	72	39	by	by	ADP
ftr-440	72	40	the	the	DET
ftr-440	72	41	supreme	supreme	PROPN
ftr-440	72	42	court	court	PROPN
ftr-440	72	43	in	in	ADP
ftr-440	72	44	its	its	PRON
ftr-440	72	45	macomber	macomber	PROPN
ftr-440	72	46	decision	decision	NOUN
ftr-440	72	47	.	.	PUNCT
ftr-440	73	1	let	let	VERB
ftr-440	73	2	us	we	PRON
ftr-440	73	3	simply	simply	ADV
ftr-440	73	4	note	note	VERB
ftr-440	73	5	two	two	NUM
ftr-440	73	6	income	income	NOUN
ftr-440	73	7	tax	tax	NOUN
ftr-440	73	8	provisions	provision	NOUN
ftr-440	73	9	that	that	PRON
ftr-440	73	10	would	would	AUX
ftr-440	73	11	be	be	AUX
ftr-440	73	12	invalid	invalid	ADJ
ftr-440	73	13	if	if	SCONJ
ftr-440	73	14	the	the	DET
ftr-440	73	15	limitations	limitation	NOUN
ftr-440	73	16	adopted	adopt	VERB
ftr-440	73	17	in	in	ADP
ftr-440	73	18	macomber	macomber	PROPN
ftr-440	73	19	were	be	AUX
ftr-440	73	20	respected	respect	VERB
ftr-440	73	21	.	.	PUNCT
ftr-440	74	1	a	a	DET
ftr-440	74	2	united	united	PROPN
ftr-440	74	3	states	states	PROPN
ftr-440	74	4	shareholder	shareholder	NOUN
ftr-440	74	5	of	of	ADP
ftr-440	74	6	a	a	DET
ftr-440	74	7	"	"	PUNCT
ftr-440	74	8	controlled	control	VERB
ftr-440	74	9	foreign	foreign	ADJ
ftr-440	74	10	corporation	corporation	NOUN
ftr-440	74	11	"	"	PUNCT
ftr-440	74	12	must	must	AUX
ftr-440	74	13	include	include	VERB
ftr-440	74	14	in	in	ADP
ftr-440	74	15	income	income	NOUN
ftr-440	74	16	for	for	ADP
ftr-440	74	17	united	united	PROPN
ftr-440	74	18	states	states	PROPN
ftr-440	74	19	income	income	NOUN
ftr-440	74	20	tax	tax	NOUN
ftr-440	74	21	purposes	purpose	NOUN
ftr-440	74	22	his	his	PRON
ftr-440	74	23	pro	pro	ADJ
ftr-440	74	24	rata	rata	ADJ
ftr-440	74	25	share	share	NOUN
ftr-440	74	26	of	of	ADP
ftr-440	74	27	the	the	DET
ftr-440	74	28	so	so	ADV
ftr-440	74	29	-	-	PUNCT
ftr-440	74	30	called	call	VERB
ftr-440	74	31	subpart	subpart	NOUN
ftr-440	74	32	f	f	PROPN
ftr-440	74	33	income	income	NOUN
ftr-440	74	34	of	of	ADP
ftr-440	74	35	that	that	DET
ftr-440	74	36	corporation	corporation	NOUN
ftr-440	74	37	even	even	ADV
ftr-440	74	38	though	though	SCONJ
ftr-440	74	39	that	that	DET
ftr-440	74	40	income	income	NOUN
ftr-440	74	41	was	be	AUX
ftr-440	74	42	accumulated	accumulate	VERB
ftr-440	74	43	and	and	CCONJ
ftr-440	74	44	retained	retain	VERB
ftr-440	74	45	by	by	ADP
ftr-440	74	46	the	the	DET
ftr-440	74	47	corporation	corporation	NOUN
ftr-440	74	48	(	(	PUNCT
ftr-440	74	49	i.e.	i.e.	X
ftr-440	74	50	,	,	PUNCT
ftr-440	74	51	it	it	PRON
ftr-440	74	52	was	be	AUX
ftr-440	74	53	not	not	PART
ftr-440	74	54	realized	realize	VERB
ftr-440	74	55	by	by	ADP
ftr-440	74	56	the	the	DET
ftr-440	74	57	shareholder).2	shareholder).2	PROPN
ftr-440	74	58	'	'	PUNCT
ftr-440	74	59	similarly	similarly	ADV
ftr-440	74	60	,	,	PUNCT
ftr-440	74	61	a	a	DET
ftr-440	74	62	creditor	creditor	NOUN
ftr-440	74	63	must	must	AUX
ftr-440	74	64	include	include	VERB
ftr-440	74	65	as	as	ADP
ftr-440	74	66	interest	interest	NOUN
ftr-440	74	67	income	income	NOUN
ftr-440	74	68	a	a	DET
ftr-440	74	69	portion	portion	NOUN
ftr-440	74	70	of	of	ADP
ftr-440	74	71	the	the	DET
ftr-440	74	72	original	original	ADJ
ftr-440	74	73	issue	issue	NOUN
ftr-440	74	74	discount	discount	NOUN
ftr-440	74	75	of	of	ADP
ftr-440	74	76	a	a	DET
ftr-440	74	77	debt	debt	NOUN
ftr-440	74	78	instrument	instrument	NOUN
ftr-440	74	79	that	that	SCONJ
ftr-440	74	80	the	the	DET
ftr-440	74	81	creditor	creditor	NOUN
ftr-440	74	82	holds	hold	VERB
ftr-440	74	83	even	even	ADV
ftr-440	74	84	though	though	SCONJ
ftr-440	74	85	the	the	DET
ftr-440	74	86	creditor	creditor	NOUN
ftr-440	74	87	has	have	AUX
ftr-440	74	88	not	not	PART
ftr-440	74	89	received	receive	VERB
ftr-440	74	90	payment	payment	NOUN
ftr-440	74	91	of	of	ADP
ftr-440	74	92	that	that	DET
ftr-440	74	93	interest	interest	NOUN
ftr-440	74	94	.	.	PUNCT
ftr-440	74	95	'	'	PUNCT
ftr-440	75	1	these	these	PRON
ftr-440	75	2	,	,	PUNCT
ftr-440	75	3	and	and	CCONJ
ftr-440	75	4	other	other	ADJ
ftr-440	75	5	such	such	ADJ
ftr-440	75	6	provisions	provision	NOUN
ftr-440	75	7	,	,	PUNCT
ftr-440	75	8	have	have	AUX
ftr-440	75	9	not	not	PART
ftr-440	75	10	been	be	AUX
ftr-440	75	11	challenged	challenge	VERB
ftr-440	75	12	and	and	CCONJ
ftr-440	75	13	are	be	AUX
ftr-440	75	14	universally	universally	ADV
ftr-440	75	15	believed	believe	VERB
ftr-440	75	16	to	to	PART
ftr-440	75	17	be	be	AUX
ftr-440	75	18	valid	valid	ADJ
ftr-440	75	19	.	.	PUNCT
ftr-440	75	20	'	'	PUNCT
ftr-440	76	1	16	16	NUM
ftr-440	76	2	.	.	PUNCT
ftr-440	77	1	36	36	NUM
ftr-440	77	2	stat	stat	NOUN
ftr-440	77	3	.	.	PUNCT
ftr-440	78	1	11	11	NUM
ftr-440	78	2	,	,	PUNCT
ftr-440	78	3	112	112	NUM
ftr-440	78	4	-	-	SYM
ftr-440	78	5	17	17	NUM
ftr-440	78	6	(	(	PUNCT
ftr-440	78	7	1709	1709	NUM
ftr-440	78	8	)	)	PUNCT
ftr-440	78	9	.	.	PUNCT
ftr-440	79	1	the	the	DET
ftr-440	79	2	corporate	corporate	ADJ
ftr-440	79	3	tax	tax	NOUN
ftr-440	79	4	statute	statute	NOUN
ftr-440	79	5	was	be	AUX
ftr-440	79	6	adopted	adopt	VERB
ftr-440	79	7	as	as	ADP
ftr-440	79	8	§	§	PROPN
ftr-440	79	9	38	38	NUM
ftr-440	79	10	of	of	ADP
ftr-440	79	11	the	the	DET
ftr-440	79	12	payne	payne	PROPN
ftr-440	79	13	-	-	PUNCT
ftr-440	79	14	aldrich	aldrich	PROPN
ftr-440	79	15	tarrif	tarrif	NOUN
ftr-440	79	16	act	act	NOUN
ftr-440	79	17	of	of	ADP
ftr-440	79	18	august	august	PROPN
ftr-440	79	19	5	5	NUM
ftr-440	79	20	,	,	PUNCT
ftr-440	79	21	1909	1909	NUM
ftr-440	79	22	.	.	PUNCT
ftr-440	80	1	17	17	NUM
ftr-440	80	2	.	.	NOUN
ftr-440	80	3	220	220	NUM
ftr-440	80	4	u.s	u.s	PROPN
ftr-440	80	5	.	.	PROPN
ftr-440	80	6	107	107	NUM
ftr-440	80	7	(	(	PUNCT
ftr-440	80	8	1911	1911	NUM
ftr-440	80	9	)	)	PUNCT
ftr-440	80	10	.	.	PUNCT
ftr-440	81	1	18	18	NUM
ftr-440	81	2	.	.	PUNCT
ftr-440	82	1	see	see	VERB
ftr-440	82	2	calvin	calvin	PROPN
ftr-440	82	3	h.	h.	PROPN
ftr-440	82	4	johnson	johnson	PROPN
ftr-440	82	5	,	,	PUNCT
ftr-440	82	6	apportionment	apportionment	NOUN
ftr-440	82	7	of	of	ADP
ftr-440	82	8	direct	direct	ADJ
ftr-440	82	9	taxes	taxis	NOUN
ftr-440	82	10	:	:	PUNCT
ftr-440	82	11	the	the	DET
ftr-440	82	12	foul	foul	NOUN
ftr-440	82	13	-	-	PUNCT
ftr-440	82	14	up	up	NOUN
ftr-440	82	15	in	in	ADP
ftr-440	82	16	the	the	DET
ftr-440	82	17	core	core	NOUN
ftr-440	82	18	of	of	ADP
ftr-440	82	19	the	the	DET
ftr-440	82	20	constitution	constitution	NOUN
ftr-440	82	21	,	,	PUNCT
ftr-440	82	22	7	7	NUM
ftr-440	82	23	win	win	NOUN
ftr-440	82	24	.	.	PUNCT
ftr-440	83	1	&	&	CCONJ
ftr-440	83	2	mary	mary	PROPN
ftr-440	83	3	bill	bill	PROPN
ftr-440	83	4	of	of	ADP
ftr-440	83	5	rights	right	NOUN
ftr-440	83	6	jour	jour	X
ftr-440	83	7	.	.	PROPN
ftr-440	83	8	1	1	NUM
ftr-440	83	9	(	(	PUNCT
ftr-440	83	10	1998	1998	NUM
ftr-440	83	11	)	)	PUNCT
ftr-440	83	12	.	.	PUNCT
ftr-440	84	1	19	19	NUM
ftr-440	84	2	.	.	PUNCT
ftr-440	84	3	eisner	eisner	PROPN
ftr-440	84	4	v.	v.	PROPN
ftr-440	84	5	macomber	macomber	PROPN
ftr-440	84	6	,	,	PUNCT
ftr-440	84	7	252	252	NUM
ftr-440	84	8	u.s	u.s	PROPN
ftr-440	84	9	.	.	PROPN
ftr-440	84	10	at	at	ADP
ftr-440	84	11	189	189	NUM
ftr-440	84	12	.	.	NOUN
ftr-440	84	13	20	20	NUM
ftr-440	84	14	.	.	PUNCT
ftr-440	85	1	i	i	PRON
ftr-440	85	2	d.	d.	PROPN
ftr-440	85	3	21	21	NUM
ftr-440	85	4	.	.	PUNCT
ftr-440	85	5	irc	irc	PROPN
ftr-440	85	6	§	§	PROPN
ftr-440	85	7	951(a	951(a	PROPN
ftr-440	85	8	)	)	PUNCT
ftr-440	85	9	.	.	PUNCT
ftr-440	86	1	22	22	NUM
ftr-440	86	2	.	.	PUNCT
ftr-440	87	1	irc	irc	PROPN
ftr-440	87	2	§	§	PROPN
ftr-440	87	3	1272(a	1272(a	NUM
ftr-440	87	4	)	)	PUNCT
ftr-440	87	5	.	.	PUNCT
ftr-440	88	1	23	23	NUM
ftr-440	88	2	.	.	PUNCT
ftr-440	89	1	see	see	VERB
ftr-440	89	2	also	also	ADV
ftr-440	89	3	,	,	PUNCT
ftr-440	89	4	regs	reg	NOUN
ftr-440	89	5	.	.	PUNCT
ftr-440	90	1	§	§	PROPN
ftr-440	90	2	1.305	1.305	NUM
ftr-440	90	3	-	-	PUNCT
ftr-440	90	4	3(e	3(e	NUM
ftr-440	90	5	)	)	PUNCT
ftr-440	90	6	.	.	PUNCT
ftr-440	91	1	ex	ex	X
ftr-440	91	2	.	.	PROPN
ftr-440	91	3	7	7	NUM
ftr-440	91	4	for	for	ADP
ftr-440	91	5	an	an	DET
ftr-440	91	6	illustration	illustration	NOUN
ftr-440	91	7	of	of	ADP
ftr-440	91	8	the	the	DET
ftr-440	91	9	extent	extent	NOUN
ftr-440	91	10	to	to	PART
ftr-440	91	11	which	which	PRON
ftr-440	91	12	current	current	ADJ
ftr-440	91	13	tax	tax	NOUN
ftr-440	91	14	law	law	NOUN
ftr-440	91	15	contravenes	contravene	VERB
ftr-440	91	16	the	the	DET
ftr-440	91	17	macomber	macomber	PROPN
ftr-440	91	18	decision	decision	NOUN
ftr-440	91	19	.	.	PUNCT
ftr-440	92	1	19991	19991	NUM
ftr-440	92	2	florida	florida	PROPN
ftr-440	92	3	tax	tax	NOUN
ftr-440	92	4	review	review	NOUN
ftr-440	92	5	in	in	ADP
ftr-440	92	6	addition	addition	NOUN
ftr-440	92	7	to	to	ADP
ftr-440	92	8	the	the	DET
ftr-440	92	9	questions	question	NOUN
ftr-440	92	10	concerning	concern	VERB
ftr-440	92	11	the	the	DET
ftr-440	92	12	necessity	necessity	NOUN
ftr-440	92	13	of	of	ADP
ftr-440	92	14	realization	realization	NOUN
ftr-440	92	15	,	,	PUNCT
ftr-440	92	16	there	there	PRON
ftr-440	92	17	is	be	VERB
ftr-440	92	18	also	also	ADV
ftr-440	92	19	reason	reason	NOUN
ftr-440	92	20	to	to	PART
ftr-440	92	21	question	question	VERB
ftr-440	92	22	whether	whether	SCONJ
ftr-440	92	23	the	the	DET
ftr-440	92	24	view	view	NOUN
ftr-440	92	25	of	of	ADP
ftr-440	92	26	"	"	PUNCT
ftr-440	92	27	gain	gain	NOUN
ftr-440	92	28	"	"	PUNCT
ftr-440	92	29	adopted	adopt	VERB
ftr-440	92	30	in	in	ADP
ftr-440	92	31	macomber	macomber	PROPN
ftr-440	92	32	is	be	AUX
ftr-440	92	33	applicable	applicable	ADJ
ftr-440	92	34	today	today	NOUN
ftr-440	92	35	.	.	PUNCT
ftr-440	93	1	in	in	ADP
ftr-440	93	2	that	that	DET
ftr-440	93	3	case	case	NOUN
ftr-440	93	4	,	,	PUNCT
ftr-440	93	5	the	the	DET
ftr-440	93	6	supreme	supreme	PROPN
ftr-440	93	7	court	court	PROPN
ftr-440	93	8	defined	define	VERB
ftr-440	93	9	income	income	NOUN
ftr-440	93	10	as	as	ADP
ftr-440	93	11	"	"	PUNCT
ftr-440	93	12	the	the	DET
ftr-440	93	13	gain	gain	NOUN
ftr-440	93	14	derived	derive	VERB
ftr-440	93	15	from	from	ADP
ftr-440	93	16	capital	capital	NOUN
ftr-440	93	17	,	,	PUNCT
ftr-440	93	18	from	from	ADP
ftr-440	93	19	labor	labor	NOUN
ftr-440	93	20	,	,	PUNCT
ftr-440	93	21	or	or	CCONJ
ftr-440	93	22	from	from	ADP
ftr-440	93	23	both	both	PRON
ftr-440	93	24	combined	combine	VERB
ftr-440	93	25	.	.	PUNCT
ftr-440	94	1	"'24	"'24	NOUN
ftr-440	94	2	that	that	DET
ftr-440	94	3	definition	definition	NOUN
ftr-440	94	4	limited	limit	VERB
ftr-440	94	5	the	the	DET
ftr-440	94	6	application	application	NOUN
ftr-440	94	7	of	of	ADP
ftr-440	94	8	the	the	DET
ftr-440	94	9	income	income	NOUN
ftr-440	94	10	tax	tax	NOUN
ftr-440	94	11	in	in	ADP
ftr-440	94	12	certain	certain	ADJ
ftr-440	94	13	circumstances	circumstance	NOUN
ftr-440	94	14	where	where	SCONJ
ftr-440	94	15	it	it	PRON
ftr-440	94	16	appeared	appear	VERB
ftr-440	94	17	unwarranted	unwarranted	ADJ
ftr-440	94	18	to	to	PART
ftr-440	94	19	do	do	VERB
ftr-440	94	20	so	so	ADV
ftr-440	94	21	.	.	PUNCT
ftr-440	95	1	the	the	DET
ftr-440	95	2	definition	definition	NOUN
ftr-440	95	3	was	be	AUX
ftr-440	95	4	finally	finally	ADV
ftr-440	95	5	laid	lay	VERB
ftr-440	95	6	to	to	PART
ftr-440	95	7	rest	rest	VERB
ftr-440	95	8	by	by	ADP
ftr-440	95	9	the	the	DET
ftr-440	95	10	supreme	supreme	PROPN
ftr-440	95	11	court	court	PROPN
ftr-440	95	12	itself	itself	PRON
ftr-440	95	13	in	in	ADP
ftr-440	95	14	commissioner	commissioner	PROPN
ftr-440	95	15	v.	v.	PROPN
ftr-440	95	16	glenshaw	glenshaw	PROPN
ftr-440	95	17	glass	glass	PROPN
ftr-440	95	18	co.	co.	PROPN
ftr-440	95	19	,25	,25	PUNCT
ftr-440	95	20	in	in	ADP
ftr-440	95	21	which	which	PRON
ftr-440	95	22	the	the	DET
ftr-440	95	23	court	court	NOUN
ftr-440	95	24	stated	state	VERB
ftr-440	95	25	that	that	SCONJ
ftr-440	95	26	the	the	DET
ftr-440	95	27	"	"	PUNCT
ftr-440	95	28	definition	definition	NOUN
ftr-440	95	29	"	"	PUNCT
ftr-440	95	30	adopted	adopt	VERB
ftr-440	95	31	in	in	ADP
ftr-440	95	32	macomber	macomber	PROPN
ftr-440	95	33	"	"	PUNCT
ftr-440	95	34	was	be	AUX
ftr-440	95	35	not	not	PART
ftr-440	95	36	meant	mean	VERB
ftr-440	95	37	to	to	PART
ftr-440	95	38	provide	provide	VERB
ftr-440	95	39	a	a	DET
ftr-440	95	40	touchstone	touchstone	NOUN
ftr-440	95	41	to	to	ADP
ftr-440	95	42	all	all	DET
ftr-440	95	43	future	future	ADJ
ftr-440	95	44	gross	gross	ADJ
ftr-440	95	45	income	income	NOUN
ftr-440	95	46	questions	question	NOUN
ftr-440	95	47	.	.	PUNCT
ftr-440	96	1	"	"	PUNCT
ftr-440	96	2	'	'	PUNCT
ftr-440	96	3	moreover	moreover	ADV
ftr-440	96	4	,	,	PUNCT
ftr-440	96	5	the	the	DET
ftr-440	96	6	court	court	NOUN
ftr-440	96	7	's	's	PART
ftr-440	96	8	reference	reference	NOUN
ftr-440	96	9	to	to	PART
ftr-440	96	10	"	"	PUNCT
ftr-440	96	11	gain	gain	VERB
ftr-440	96	12	"	"	PUNCT
ftr-440	96	13	in	in	ADP
ftr-440	96	14	macomber	macomber	PROPN
ftr-440	96	15	had	have	VERB
ftr-440	96	16	less	less	ADJ
ftr-440	96	17	to	to	PART
ftr-440	96	18	do	do	VERB
ftr-440	96	19	with	with	ADP
ftr-440	96	20	gain	gain	NOUN
ftr-440	96	21	than	than	ADP
ftr-440	96	22	with	with	ADP
ftr-440	96	23	realization	realization	NOUN
ftr-440	96	24	.	.	PUNCT
ftr-440	97	1	the	the	DET
ftr-440	97	2	"	"	PUNCT
ftr-440	97	3	gain	gain	NOUN
ftr-440	97	4	"	"	PUNCT
ftr-440	97	5	that	that	SCONJ
ftr-440	97	6	the	the	DET
ftr-440	97	7	stock	stock	NOUN
ftr-440	97	8	dividend	dividend	NOUN
ftr-440	97	9	represented	represent	VERB
ftr-440	97	10	in	in	ADP
ftr-440	97	11	macomber	macomber	PROPN
ftr-440	97	12	was	be	AUX
ftr-440	97	13	the	the	DET
ftr-440	97	14	income	income	NOUN
ftr-440	97	15	earned	earn	VERB
ftr-440	97	16	by	by	ADP
ftr-440	97	17	the	the	DET
ftr-440	97	18	corporation	corporation	NOUN
ftr-440	97	19	.	.	PUNCT
ftr-440	98	1	contrary	contrary	ADJ
ftr-440	98	2	to	to	ADP
ftr-440	98	3	the	the	DET
ftr-440	98	4	court	court	NOUN
ftr-440	98	5	's	's	PART
ftr-440	98	6	view	view	NOUN
ftr-440	98	7	,	,	PUNCT
ftr-440	98	8	it	it	PRON
ftr-440	98	9	does	do	AUX
ftr-440	98	10	not	not	PART
ftr-440	98	11	matter	matter	VERB
ftr-440	98	12	whether	whether	SCONJ
ftr-440	98	13	the	the	DET
ftr-440	98	14	shareholder	shareholder	NOUN
ftr-440	98	15	owned	own	VERB
ftr-440	98	16	her	her	PRON
ftr-440	98	17	stock	stock	NOUN
ftr-440	98	18	at	at	ADP
ftr-440	98	19	the	the	DET
ftr-440	98	20	time	time	NOUN
ftr-440	98	21	that	that	PRON
ftr-440	98	22	the	the	DET
ftr-440	98	23	corporation	corporation	NOUN
ftr-440	98	24	earned	earn	VERB
ftr-440	98	25	that	that	DET
ftr-440	98	26	income	income	NOUN
ftr-440	98	27	.	.	PUNCT
ftr-440	99	1	if	if	SCONJ
ftr-440	99	2	that	that	PRON
ftr-440	99	3	were	be	AUX
ftr-440	99	4	true	true	ADJ
ftr-440	99	5	,	,	PUNCT
ftr-440	99	6	it	it	PRON
ftr-440	99	7	would	would	AUX
ftr-440	99	8	be	be	AUX
ftr-440	99	9	unconstitutional	unconstitutional	ADJ
ftr-440	99	10	to	to	PART
ftr-440	99	11	tax	tax	VERB
ftr-440	99	12	a	a	DET
ftr-440	99	13	shareholder	shareholder	NOUN
ftr-440	99	14	on	on	ADP
ftr-440	99	15	the	the	DET
ftr-440	99	16	receipt	receipt	NOUN
ftr-440	99	17	of	of	ADP
ftr-440	99	18	cash	cash	NOUN
ftr-440	99	19	dividends	dividend	NOUN
ftr-440	99	20	derived	derive	VERB
ftr-440	99	21	from	from	ADP
ftr-440	99	22	corporate	corporate	ADJ
ftr-440	99	23	earnings	earning	NOUN
ftr-440	99	24	obtained	obtain	VERB
ftr-440	99	25	before	before	SCONJ
ftr-440	99	26	the	the	DET
ftr-440	99	27	shareholder	shareholder	NOUN
ftr-440	99	28	acquired	acquire	VERB
ftr-440	99	29	his	his	PRON
ftr-440	99	30	stock	stock	NOUN
ftr-440	99	31	.	.	PUNCT
ftr-440	100	1	while	while	SCONJ
ftr-440	100	2	the	the	DET
ftr-440	100	3	two	two	NUM
ftr-440	100	4	premises	premise	NOUN
ftr-440	100	5	discussed	discuss	VERB
ftr-440	100	6	above	above	ADV
ftr-440	100	7	are	be	AUX
ftr-440	100	8	open	open	ADJ
ftr-440	100	9	to	to	ADP
ftr-440	100	10	serious	serious	ADJ
ftr-440	100	11	doubt	doubt	NOUN
ftr-440	100	12	,	,	PUNCT
ftr-440	100	13	they	they	PRON
ftr-440	100	14	do	do	AUX
ftr-440	100	15	not	not	PART
ftr-440	100	16	pose	pose	VERB
ftr-440	100	17	the	the	DET
ftr-440	100	18	most	most	ADV
ftr-440	100	19	interesting	interesting	ADJ
ftr-440	100	20	issues	issue	NOUN
ftr-440	100	21	concerning	concern	VERB
ftr-440	100	22	the	the	DET
ftr-440	100	23	validity	validity	NOUN
ftr-440	100	24	of	of	ADP
ftr-440	100	25	section	section	NOUN
ftr-440	100	26	104(a)(2	104(a)(2	NUM
ftr-440	100	27	)	)	PUNCT
ftr-440	100	28	.	.	PUNCT
ftr-440	101	1	in	in	ADP
ftr-440	101	2	the	the	DET
ftr-440	101	3	interest	interest	NOUN
ftr-440	101	4	of	of	ADP
ftr-440	101	5	discussing	discuss	VERB
ftr-440	101	6	those	those	DET
ftr-440	101	7	other	other	ADJ
ftr-440	101	8	issues	issue	NOUN
ftr-440	101	9	,	,	PUNCT
ftr-440	101	10	let	let	VERB
ftr-440	101	11	us	we	PRON
ftr-440	101	12	assume	assume	VERB
ftr-440	101	13	arguendo	arguendo	ADJ
ftr-440	101	14	that	that	SCONJ
ftr-440	101	15	the	the	DET
ftr-440	101	16	two	two	NUM
ftr-440	101	17	premises	premise	NOUN
ftr-440	101	18	mentioned	mention	VERB
ftr-440	101	19	above	above	ADV
ftr-440	101	20	are	be	AUX
ftr-440	101	21	valid	valid	ADJ
ftr-440	101	22	.	.	PUNCT
ftr-440	102	1	insofar	insofar	ADV
ftr-440	102	2	as	as	SCONJ
ftr-440	102	3	the	the	DET
ftr-440	102	4	realization	realization	NOUN
ftr-440	102	5	of	of	ADP
ftr-440	102	6	gain	gain	NOUN
ftr-440	102	7	is	be	AUX
ftr-440	102	8	concerned	concern	VERB
ftr-440	102	9	,	,	PUNCT
ftr-440	102	10	compensation	compensation	NOUN
ftr-440	102	11	received	receive	VERB
ftr-440	102	12	for	for	ADP
ftr-440	102	13	an	an	DET
ftr-440	102	14	involuntary	involuntary	ADJ
ftr-440	102	15	conversion	conversion	NOUN
ftr-440	102	16	of	of	ADP
ftr-440	102	17	property	property	NOUN
ftr-440	102	18	is	be	AUX
ftr-440	102	19	treated	treat	VERB
ftr-440	102	20	the	the	DET
ftr-440	102	21	same	same	ADJ
ftr-440	102	22	as	as	SCONJ
ftr-440	102	23	is	be	AUX
ftr-440	102	24	a	a	DET
ftr-440	102	25	voluntary	voluntary	ADJ
ftr-440	102	26	sale	sale	NOUN
ftr-440	102	27	of	of	ADP
ftr-440	102	28	the	the	DET
ftr-440	102	29	damaged	damage	VERB
ftr-440	102	30	property.27	property.27	NOUN
ftr-440	102	31	when	when	SCONJ
ftr-440	102	32	a	a	DET
ftr-440	102	33	taxpayer	taxpayer	NOUN
ftr-440	102	34	receives	receive	VERB
ftr-440	102	35	damages	damage	NOUN
ftr-440	102	36	for	for	ADP
ftr-440	102	37	an	an	DET
ftr-440	102	38	injury	injury	NOUN
ftr-440	102	39	to	to	ADP
ftr-440	102	40	taxpayer	taxpayer	NOUN
ftr-440	102	41	's	's	PART
ftr-440	102	42	property	property	NOUN
ftr-440	102	43	(	(	PUNCT
ftr-440	102	44	nonhuman	nonhuman	ADJ
ftr-440	102	45	capital	capital	NOUN
ftr-440	102	46	)	)	PUNCT
ftr-440	102	47	,	,	PUNCT
ftr-440	102	48	the	the	DET
ftr-440	102	49	amount	amount	NOUN
ftr-440	102	50	received	receive	VERB
ftr-440	102	51	that	that	PRON
ftr-440	102	52	replaces	replace	VERB
ftr-440	102	53	the	the	DET
ftr-440	102	54	capital	capital	NOUN
ftr-440	102	55	that	that	PRON
ftr-440	102	56	the	the	DET
ftr-440	102	57	taxpayer	taxpayer	NOUN
ftr-440	102	58	is	be	AUX
ftr-440	102	59	deemed	deem	VERB
ftr-440	102	60	to	to	PART
ftr-440	102	61	have	have	AUX
ftr-440	102	62	invested	invest	VERB
ftr-440	102	63	in	in	ADP
ftr-440	102	64	the	the	DET
ftr-440	102	65	property	property	NOUN
ftr-440	102	66	(	(	PUNCT
ftr-440	102	67	i.e.	i.e.	X
ftr-440	102	68	,	,	PUNCT
ftr-440	102	69	its	its	PRON
ftr-440	102	70	basis	basis	NOUN
ftr-440	102	71	)	)	PUNCT
ftr-440	102	72	is	be	AUX
ftr-440	102	73	merely	merely	ADV
ftr-440	102	74	a	a	DET
ftr-440	102	75	substitution	substitution	NOUN
ftr-440	102	76	for	for	ADP
ftr-440	102	77	the	the	DET
ftr-440	102	78	investment	investment	NOUN
ftr-440	102	79	that	that	PRON
ftr-440	102	80	the	the	DET
ftr-440	102	81	taxpayer	taxpayer	NOUN
ftr-440	102	82	lost	lose	VERB
ftr-440	102	83	because	because	SCONJ
ftr-440	102	84	of	of	ADP
ftr-440	102	85	the	the	DET
ftr-440	102	86	injury	injury	NOUN
ftr-440	102	87	,	,	PUNCT
ftr-440	102	88	and	and	CCONJ
ftr-440	102	89	so	so	ADV
ftr-440	102	90	is	be	AUX
ftr-440	102	91	not	not	PART
ftr-440	102	92	taxable	taxable	ADJ
ftr-440	102	93	.	.	PUNCT
ftr-440	103	1	if	if	SCONJ
ftr-440	103	2	the	the	DET
ftr-440	103	3	amount	amount	NOUN
ftr-440	103	4	received	receive	VERB
ftr-440	103	5	is	be	AUX
ftr-440	103	6	greater	great	ADJ
ftr-440	103	7	than	than	ADP
ftr-440	103	8	the	the	DET
ftr-440	103	9	amount	amount	NOUN
ftr-440	103	10	of	of	ADP
ftr-440	103	11	the	the	DET
ftr-440	103	12	taxpayer	taxpayer	NOUN
ftr-440	103	13	's	's	PART
ftr-440	103	14	investment	investment	NOUN
ftr-440	103	15	(	(	PUNCT
ftr-440	103	16	that	that	PRON
ftr-440	103	17	is	is	ADV
ftr-440	103	18	,	,	PUNCT
ftr-440	103	19	greater	great	ADJ
ftr-440	103	20	than	than	ADP
ftr-440	103	21	his	his	PRON
ftr-440	103	22	basis	basis	NOUN
ftr-440	103	23	)	)	PUNCT
ftr-440	103	24	,	,	PUNCT
ftr-440	103	25	the	the	DET
ftr-440	103	26	taxpayer	taxpayer	NOUN
ftr-440	103	27	will	will	AUX
ftr-440	103	28	realize	realize	VERB
ftr-440	103	29	income	income	NOUN
ftr-440	103	30	to	to	ADP
ftr-440	103	31	the	the	DET
ftr-440	103	32	extent	extent	NOUN
ftr-440	103	33	of	of	ADP
ftr-440	103	34	any	any	DET
ftr-440	103	35	such	such	ADJ
ftr-440	103	36	surplus	surplus	NOUN
ftr-440	103	37	.	.	PUNCT
ftr-440	103	38	'	'	PUNCT
ftr-440	104	1	whether	whether	SCONJ
ftr-440	104	2	that	that	DET
ftr-440	104	3	income	income	NOUN
ftr-440	104	4	will	will	AUX
ftr-440	104	5	be	be	AUX
ftr-440	104	6	taxed	tax	VERB
ftr-440	104	7	to	to	ADP
ftr-440	104	8	the	the	DET
ftr-440	104	9	taxpayer	taxpayer	NOUN
ftr-440	104	10	depends	depend	VERB
ftr-440	104	11	upon	upon	SCONJ
ftr-440	104	12	whether	whether	SCONJ
ftr-440	104	13	some	some	DET
ftr-440	104	14	nonrecognition	nonrecognition	NOUN
ftr-440	104	15	provision	provision	NOUN
ftr-440	104	16	,	,	PUNCT
ftr-440	104	17	such	such	ADJ
ftr-440	104	18	as	as	ADP
ftr-440	104	19	section	section	NOUN
ftr-440	104	20	1033	1033	NUM
ftr-440	104	21	,	,	PUNCT
ftr-440	104	22	prevents	prevent	VERB
ftr-440	104	23	it	it	PRON
ftr-440	104	24	.	.	PUNCT
ftr-440	105	1	nonrecognition	nonrecognition	NOUN
ftr-440	105	2	provisions	provision	NOUN
ftr-440	105	3	are	be	AUX
ftr-440	105	4	provided	provide	VERB
ftr-440	105	5	by	by	ADP
ftr-440	105	6	congress	congress	PROPN
ftr-440	105	7	when	when	SCONJ
ftr-440	105	8	congress	congress	PROPN
ftr-440	105	9	deems	deem	VERB
ftr-440	105	10	there	there	ADV
ftr-440	105	11	to	to	PART
ftr-440	105	12	be	be	AUX
ftr-440	105	13	good	good	ADJ
ftr-440	105	14	policy	policy	NOUN
ftr-440	105	15	reasons	reason	NOUN
ftr-440	105	16	for	for	ADP
ftr-440	105	17	not	not	PART
ftr-440	105	18	taking	take	VERB
ftr-440	105	19	realized	realize	VERB
ftr-440	105	20	income	income	NOUN
ftr-440	105	21	or	or	CCONJ
ftr-440	105	22	loss	loss	NOUN
ftr-440	105	23	into	into	ADP
ftr-440	105	24	account	account	NOUN
ftr-440	105	25	at	at	ADP
ftr-440	105	26	that	that	DET
ftr-440	105	27	point	point	NOUN
ftr-440	105	28	in	in	ADP
ftr-440	105	29	time	time	NOUN
ftr-440	105	30	-	-	PUNCT
ftr-440	105	31	i.e.	i.e.	X
ftr-440	105	32	,	,	PUNCT
ftr-440	105	33	they	they	PRON
ftr-440	105	34	are	be	AUX
ftr-440	105	35	deferral	deferral	ADJ
ftr-440	105	36	provisions	provision	NOUN
ftr-440	105	37	that	that	PRON
ftr-440	105	38	postpone	postpone	VERB
ftr-440	105	39	the	the	DET
ftr-440	105	40	tax	tax	NOUN
ftr-440	105	41	consequence	consequence	NOUN
ftr-440	105	42	of	of	ADP
ftr-440	105	43	a	a	DET
ftr-440	105	44	transaction	transaction	NOUN
ftr-440	105	45	to	to	ADP
ftr-440	105	46	a	a	DET
ftr-440	105	47	later	later	ADJ
ftr-440	105	48	date	date	NOUN
ftr-440	105	49	when	when	SCONJ
ftr-440	105	50	it	it	PRON
ftr-440	105	51	is	be	AUX
ftr-440	105	52	deemed	deem	VERB
ftr-440	105	53	more	more	ADJ
ftr-440	105	54	24	24	NUM
ftr-440	105	55	.	.	PUNCT
ftr-440	105	56	eisner	eisner	PROPN
ftr-440	105	57	v.	v.	PROPN
ftr-440	105	58	macomber	macomber	PROPN
ftr-440	105	59	,	,	PUNCT
ftr-440	106	1	252	252	NUM
ftr-440	106	2	u.s	u.s	PROPN
ftr-440	106	3	.	.	PROPN
ftr-440	106	4	at	at	ADP
ftr-440	106	5	207	207	NUM
ftr-440	106	6	(	(	PUNCT
ftr-440	106	7	citations	citation	NOUN
ftr-440	106	8	omitted	omit	VERB
ftr-440	106	9	)	)	PUNCT
ftr-440	106	10	.	.	PUNCT
ftr-440	107	1	25	25	NUM
ftr-440	107	2	.	.	X
ftr-440	108	1	348	348	NUM
ftr-440	108	2	u.s	u.s	PROPN
ftr-440	108	3	.	.	PROPN
ftr-440	108	4	426	426	NUM
ftr-440	108	5	(	(	PUNCT
ftr-440	108	6	1955	1955	NUM
ftr-440	108	7	)	)	PUNCT
ftr-440	108	8	.	.	PUNCT
ftr-440	109	1	26	26	NUM
ftr-440	109	2	.	.	PUNCT
ftr-440	110	1	i	i	PRON
ftr-440	110	2	d.	d.	PROPN
ftr-440	110	3	at431	at431	PROPN
ftr-440	110	4	.	.	PUNCT
ftr-440	111	1	27	27	NUM
ftr-440	111	2	.	.	PUNCT
ftr-440	112	1	see	see	VERB
ftr-440	112	2	,	,	PUNCT
ftr-440	112	3	e.g.	e.g.	ADV
ftr-440	112	4	,	,	PUNCT
ftr-440	112	5	raytheon	raytheon	PROPN
ftr-440	112	6	production	production	PROPN
ftr-440	112	7	corp	corp	PROPN
ftr-440	112	8	.	.	PROPN
ftr-440	113	1	v.	v.	PROPN
ftr-440	113	2	commissioner	commissioner	PROPN
ftr-440	113	3	,	,	PUNCT
ftr-440	113	4	144	144	NUM
ftr-440	113	5	f.2d	f.2d	PART
ftr-440	113	6	110	110	NUM
ftr-440	113	7	(	(	PUNCT
ftr-440	113	8	1st	1st	ADJ
ftr-440	113	9	cir	cir	NOUN
ftr-440	113	10	.	.	PUNCT
ftr-440	113	11	1944	1944	NUM
ftr-440	113	12	)	)	PUNCT
ftr-440	113	13	.	.	PUNCT
ftr-440	114	1	28	28	NUM
ftr-440	114	2	.	.	PUNCT
ftr-440	115	1	i	i	PRON
ftr-440	115	2	d.	d.	PROPN
ftr-440	116	1	[	[	X
ftr-440	116	2	vol	vol	NOUN
ftr-440	116	3	.	.	PUNCT
ftr-440	116	4	4:2	4:2	NUM
ftr-440	117	1	the	the	DET
ftr-440	117	2	constitutionality	constitutionality	NOUN
ftr-440	117	3	of	of	ADP
ftr-440	117	4	taxing	tax	VERB
ftr-440	117	5	compensatory	compensatory	ADJ
ftr-440	117	6	damnages	damnage	NOUN
ftr-440	117	7	appropriate	appropriate	ADJ
ftr-440	117	8	to	to	PART
ftr-440	117	9	take	take	VERB
ftr-440	117	10	it	it	PRON
ftr-440	117	11	into	into	ADP
ftr-440	117	12	account	account	NOUN
ftr-440	117	13	.	.	PUNCT
ftr-440	118	1	the	the	DET
ftr-440	118	2	relevant	relevant	ADJ
ftr-440	118	3	nonrecognition	nonrecognition	NOUN
ftr-440	118	4	provision	provision	NOUN
ftr-440	118	5	in	in	ADP
ftr-440	118	6	the	the	DET
ftr-440	118	7	instant	instant	ADJ
ftr-440	118	8	circumstance	circumstance	NOUN
ftr-440	118	9	is	be	AUX
ftr-440	118	10	section	section	NOUN
ftr-440	118	11	1033	1033	NUM
ftr-440	118	12	.	.	PUNCT
ftr-440	119	1	section	section	NOUN
ftr-440	119	2	1033	1033	NUM
ftr-440	119	3	provides	provide	VERB
ftr-440	119	4	nonrecognition	nonrecognition	NOUN
ftr-440	119	5	of	of	ADP
ftr-440	119	6	gain	gain	NOUN
ftr-440	119	7	from	from	ADP
ftr-440	119	8	an	an	DET
ftr-440	119	9	involuntary	involuntary	ADJ
ftr-440	119	10	conversion	conversion	NOUN
ftr-440	119	11	to	to	ADP
ftr-440	119	12	the	the	DET
ftr-440	119	13	extent	extent	NOUN
ftr-440	119	14	that	that	SCONJ
ftr-440	119	15	the	the	DET
ftr-440	119	16	taxpayer	taxpayer	NOUN
ftr-440	119	17	reinvests	reinvest	VERB
ftr-440	119	18	the	the	DET
ftr-440	119	19	proceeds	proceed	NOUN
ftr-440	119	20	of	of	ADP
ftr-440	119	21	that	that	DET
ftr-440	119	22	conversion	conversion	NOUN
ftr-440	119	23	into	into	ADP
ftr-440	119	24	property	property	NOUN
ftr-440	119	25	that	that	PRON
ftr-440	119	26	is	be	AUX
ftr-440	119	27	similar	similar	ADJ
ftr-440	119	28	or	or	CCONJ
ftr-440	119	29	related	relate	VERB
ftr-440	119	30	in	in	ADP
ftr-440	119	31	service	service	NOUN
ftr-440	119	32	or	or	CCONJ
ftr-440	119	33	use	use	NOUN
ftr-440	119	34	to	to	ADP
ftr-440	119	35	the	the	DET
ftr-440	119	36	damaged	damage	VERB
ftr-440	119	37	or	or	CCONJ
ftr-440	119	38	destroyed	destroy	VERB
ftr-440	119	39	property	property	NOUN
ftr-440	119	40	.	.	PUNCT
ftr-440	120	1	one	one	NUM
ftr-440	120	2	question	question	NOUN
ftr-440	120	3	is	be	AUX
ftr-440	120	4	whether	whether	SCONJ
ftr-440	120	5	the	the	DET
ftr-440	120	6	same	same	ADJ
ftr-440	120	7	realization	realization	NOUN
ftr-440	120	8	of	of	ADP
ftr-440	120	9	income	income	NOUN
ftr-440	120	10	treatment	treatment	NOUN
ftr-440	120	11	should	should	AUX
ftr-440	120	12	be	be	AUX
ftr-440	120	13	accorded	accord	VERB
ftr-440	120	14	to	to	ADP
ftr-440	120	15	compensation	compensation	NOUN
ftr-440	120	16	received	receive	VERB
ftr-440	120	17	for	for	ADP
ftr-440	120	18	an	an	DET
ftr-440	120	19	injury	injury	NOUN
ftr-440	120	20	to	to	ADP
ftr-440	120	21	human	human	ADJ
ftr-440	120	22	capital	capital	NOUN
ftr-440	120	23	.	.	PUNCT
ftr-440	121	1	since	since	SCONJ
ftr-440	121	2	an	an	DET
ftr-440	121	3	individual	individual	NOUN
ftr-440	121	4	has	have	VERB
ftr-440	121	5	no	no	DET
ftr-440	121	6	basis	basis	NOUN
ftr-440	121	7	in	in	ADP
ftr-440	121	8	his	his	PRON
ftr-440	121	9	personal	personal	ADJ
ftr-440	121	10	attributes	attribute	NOUN
ftr-440	121	11	(	(	PUNCT
ftr-440	121	12	such	such	ADJ
ftr-440	121	13	as	as	ADP
ftr-440	121	14	his	his	PRON
ftr-440	121	15	limbs	limb	NOUN
ftr-440	121	16	,	,	PUNCT
ftr-440	121	17	eyes	eye	NOUN
ftr-440	121	18	,	,	PUNCT
ftr-440	121	19	mental	mental	ADJ
ftr-440	121	20	well	well	ADV
ftr-440	121	21	-	-	PUNCT
ftr-440	121	22	being	being	NOUN
ftr-440	121	23	,	,	PUNCT
ftr-440	121	24	or	or	CCONJ
ftr-440	121	25	personal	personal	ADJ
ftr-440	121	26	reputation	reputation	NOUN
ftr-440	121	27	)	)	PUNCT
ftr-440	121	28	,	,	PUNCT
ftr-440	121	29	should	should	AUX
ftr-440	121	30	the	the	DET
ftr-440	121	31	compensation	compensation	NOUN
ftr-440	121	32	received	receive	VERB
ftr-440	121	33	for	for	ADP
ftr-440	121	34	damage	damage	NOUN
ftr-440	121	35	to	to	ADP
ftr-440	121	36	those	those	DET
ftr-440	121	37	personal	personal	ADJ
ftr-440	121	38	attributes	attribute	NOUN
ftr-440	121	39	be	be	AUX
ftr-440	121	40	treated	treat	VERB
ftr-440	121	41	as	as	ADP
ftr-440	121	42	gain	gain	NOUN
ftr-440	121	43	because	because	SCONJ
ftr-440	121	44	there	there	PRON
ftr-440	121	45	is	be	VERB
ftr-440	121	46	no	no	DET
ftr-440	121	47	basis	basis	NOUN
ftr-440	121	48	(	(	PUNCT
ftr-440	121	49	i.e.	i.e.	X
ftr-440	121	50	dollar	dollar	NOUN
ftr-440	121	51	investment	investment	NOUN
ftr-440	121	52	)	)	PUNCT
ftr-440	121	53	that	that	PRON
ftr-440	121	54	is	be	AUX
ftr-440	121	55	replaced	replace	VERB
ftr-440	121	56	by	by	ADP
ftr-440	121	57	them	they	PRON
ftr-440	121	58	?	?	PUNCT
ftr-440	122	1	those	those	PRON
ftr-440	122	2	who	who	PRON
ftr-440	122	3	question	question	VERB
ftr-440	122	4	the	the	DET
ftr-440	122	5	validity	validity	NOUN
ftr-440	122	6	of	of	ADP
ftr-440	122	7	the	the	DET
ftr-440	122	8	current	current	ADJ
ftr-440	122	9	version	version	NOUN
ftr-440	122	10	of	of	ADP
ftr-440	122	11	section	section	NOUN
ftr-440	122	12	104(a)(2	104(a)(2	NUM
ftr-440	122	13	)	)	PUNCT
ftr-440	122	14	maintain	maintain	VERB
ftr-440	122	15	that	that	SCONJ
ftr-440	122	16	basis	basis	NOUN
ftr-440	122	17	should	should	AUX
ftr-440	122	18	not	not	PART
ftr-440	122	19	be	be	AUX
ftr-440	122	20	the	the	DET
ftr-440	122	21	device	device	NOUN
ftr-440	122	22	for	for	ADP
ftr-440	122	23	measuring	measure	VERB
ftr-440	122	24	gain	gain	NOUN
ftr-440	122	25	when	when	SCONJ
ftr-440	122	26	the	the	DET
ftr-440	122	27	"	"	PUNCT
ftr-440	122	28	property	property	NOUN
ftr-440	122	29	"	"	PUNCT
ftr-440	122	30	damaged	damage	VERB
ftr-440	122	31	is	be	AUX
ftr-440	122	32	human	human	ADJ
ftr-440	122	33	capital	capital	NOUN
ftr-440	122	34	(	(	PUNCT
ftr-440	122	35	i.e.	i.e.	X
ftr-440	122	36	,	,	PUNCT
ftr-440	122	37	some	some	DET
ftr-440	122	38	personal	personal	ADJ
ftr-440	122	39	attribute	attribute	NOUN
ftr-440	122	40	of	of	ADP
ftr-440	122	41	a	a	DET
ftr-440	122	42	human	human	ADJ
ftr-440	122	43	being	being	NOUN
ftr-440	122	44	)	)	PUNCT
ftr-440	122	45	.	.	PUNCT
ftr-440	122	46	'	'	PUNCT
ftr-440	123	1	even	even	ADV
ftr-440	123	2	if	if	SCONJ
ftr-440	123	3	basis	basis	NOUN
ftr-440	123	4	is	be	AUX
ftr-440	123	5	an	an	DET
ftr-440	123	6	appropriate	appropriate	ADJ
ftr-440	123	7	standard	standard	NOUN
ftr-440	123	8	for	for	ADP
ftr-440	123	9	determining	determine	VERB
ftr-440	123	10	the	the	DET
ftr-440	123	11	taxation	taxation	NOUN
ftr-440	123	12	of	of	ADP
ftr-440	123	13	damages	damage	NOUN
ftr-440	123	14	for	for	ADP
ftr-440	123	15	certain	certain	ADJ
ftr-440	123	16	types	type	NOUN
ftr-440	123	17	of	of	ADP
ftr-440	123	18	human	human	ADJ
ftr-440	123	19	capital	capital	NOUN
ftr-440	123	20	,	,	PUNCT
ftr-440	123	21	those	those	PRON
ftr-440	123	22	who	who	PRON
ftr-440	123	23	question	question	VERB
ftr-440	123	24	the	the	DET
ftr-440	123	25	constitutionality	constitutionality	NOUN
ftr-440	123	26	of	of	ADP
ftr-440	123	27	the	the	DET
ftr-440	123	28	current	current	ADJ
ftr-440	123	29	provision	provision	NOUN
ftr-440	123	30	maintain	maintain	VERB
ftr-440	123	31	that	that	SCONJ
ftr-440	123	32	basis	basis	NOUN
ftr-440	123	33	has	have	VERB
ftr-440	123	34	no	no	DET
ftr-440	123	35	place	place	NOUN
ftr-440	123	36	in	in	ADP
ftr-440	123	37	measuring	measure	VERB
ftr-440	123	38	gain	gain	NOUN
ftr-440	123	39	when	when	SCONJ
ftr-440	123	40	the	the	DET
ftr-440	123	41	injury	injury	NOUN
ftr-440	123	42	is	be	AUX
ftr-440	123	43	to	to	ADP
ftr-440	123	44	a	a	DET
ftr-440	123	45	person	person	NOUN
ftr-440	123	46	's	's	PART
ftr-440	123	47	mental	mental	ADJ
ftr-440	123	48	and	and	CCONJ
ftr-440	123	49	emotional	emotional	ADJ
ftr-440	123	50	wellbeing.30	wellbeing.30	NOUN
ftr-440	123	51	they	they	PRON
ftr-440	123	52	maintain	maintain	VERB
ftr-440	123	53	that	that	SCONJ
ftr-440	123	54	an	an	DET
ftr-440	123	55	individual	individual	NOUN
ftr-440	123	56	's	's	PART
ftr-440	123	57	right	right	NOUN
ftr-440	123	58	to	to	ADP
ftr-440	123	59	the	the	DET
ftr-440	123	60	psychic	psychic	ADJ
ftr-440	123	61	security	security	NOUN
ftr-440	123	62	of	of	ADP
ftr-440	123	63	being	be	AUX
ftr-440	123	64	protected	protect	VERB
ftr-440	123	65	from	from	ADP
ftr-440	123	66	invasions	invasion	NOUN
ftr-440	123	67	of	of	ADP
ftr-440	123	68	his	his	PRON
ftr-440	123	69	mental	mental	ADJ
ftr-440	123	70	or	or	CCONJ
ftr-440	123	71	emotional	emotional	ADJ
ftr-440	123	72	well	well	ADV
ftr-440	123	73	-	-	PUNCT
ftr-440	123	74	being	being	NOUN
ftr-440	123	75	is	be	AUX
ftr-440	123	76	part	part	NOUN
ftr-440	123	77	of	of	ADP
ftr-440	123	78	that	that	DET
ftr-440	123	79	person	person	NOUN
ftr-440	123	80	's	's	PART
ftr-440	123	81	birthright	birthright	NOUN
ftr-440	123	82	,	,	PUNCT
ftr-440	123	83	part	part	NOUN
ftr-440	123	84	of	of	ADP
ftr-440	123	85	his	his	PRON
ftr-440	123	86	personhood	personhood	NOUN
ftr-440	123	87	,	,	PUNCT
ftr-440	123	88	and	and	CCONJ
ftr-440	123	89	is	be	AUX
ftr-440	123	90	not	not	PART
ftr-440	123	91	something	something	PRON
ftr-440	123	92	that	that	PRON
ftr-440	123	93	can	can	AUX
ftr-440	123	94	be	be	AUX
ftr-440	123	95	traded	trade	VERB
ftr-440	123	96	in	in	ADP
ftr-440	123	97	the	the	DET
ftr-440	123	98	market	market	NOUN
ftr-440	123	99	or	or	CCONJ
ftr-440	123	100	exploited	exploit	VERB
ftr-440	123	101	commercially	commercially	ADV
ftr-440	123	102	.	.	PUNCT
ftr-440	123	103	'	'	PUNCT
ftr-440	124	1	in	in	ADP
ftr-440	124	2	any	any	DET
ftr-440	124	3	event	event	NOUN
ftr-440	124	4	,	,	PUNCT
ftr-440	124	5	regardless	regardless	ADV
ftr-440	124	6	of	of	ADP
ftr-440	124	7	whether	whether	SCONJ
ftr-440	124	8	basis	basis	NOUN
ftr-440	124	9	is	be	AUX
ftr-440	124	10	an	an	DET
ftr-440	124	11	inappropriate	inappropriate	ADJ
ftr-440	124	12	standard	standard	NOUN
ftr-440	124	13	for	for	ADP
ftr-440	124	14	measuring	measure	VERB
ftr-440	124	15	gain	gain	NOUN
ftr-440	124	16	for	for	ADP
ftr-440	124	17	statutory	statutory	ADJ
ftr-440	124	18	construction	construction	NOUN
ftr-440	124	19	purposes	purpose	NOUN
ftr-440	124	20	,	,	PUNCT
ftr-440	124	21	it	it	PRON
ftr-440	124	22	is	be	AUX
ftr-440	124	23	contended	contend	VERB
ftr-440	124	24	that	that	SCONJ
ftr-440	124	25	it	it	PRON
ftr-440	124	26	is	be	AUX
ftr-440	124	27	constitutionality	constitutionality	NOUN
ftr-440	124	28	impermissible	impermissible	ADJ
ftr-440	124	29	to	to	PART
ftr-440	124	30	use	use	VERB
ftr-440	124	31	that	that	DET
ftr-440	124	32	standard	standard	NOUN
ftr-440	124	33	to	to	PART
ftr-440	124	34	determine	determine	VERB
ftr-440	124	35	whether	whether	SCONJ
ftr-440	124	36	there	there	PRON
ftr-440	124	37	is	be	VERB
ftr-440	124	38	income	income	NOUN
ftr-440	124	39	within	within	ADP
ftr-440	124	40	the	the	DET
ftr-440	124	41	meaning	meaning	NOUN
ftr-440	124	42	of	of	ADP
ftr-440	124	43	the	the	DET
ftr-440	124	44	sixteen	sixteen	PROPN
ftr-440	124	45	amendment	amendment	NOUN
ftr-440	124	46	.	.	PUNCT
ftr-440	125	1	the	the	DET
ftr-440	125	2	constitutional	constitutional	ADJ
ftr-440	125	3	attack	attack	NOUN
ftr-440	125	4	on	on	ADP
ftr-440	125	5	section	section	NOUN
ftr-440	125	6	104(a)(2	104(a)(2	NUM
ftr-440	125	7	)	)	PUNCT
ftr-440	125	8	proceeds	proceed	NOUN
ftr-440	125	9	along	along	ADP
ftr-440	125	10	these	these	DET
ftr-440	125	11	lines	line	NOUN
ftr-440	125	12	.	.	PUNCT
ftr-440	126	1	an	an	DET
ftr-440	126	2	individual	individual	NOUN
ftr-440	126	3	who	who	PRON
ftr-440	126	4	suffers	suffer	VERB
ftr-440	126	5	mental	mental	ADJ
ftr-440	126	6	distress	distress	NOUN
ftr-440	126	7	from	from	ADP
ftr-440	126	8	a	a	DET
ftr-440	126	9	wrongful	wrongful	ADJ
ftr-440	126	10	act	act	NOUN
ftr-440	126	11	that	that	PRON
ftr-440	126	12	also	also	ADV
ftr-440	126	13	caused	cause	VERB
ftr-440	126	14	a	a	DET
ftr-440	126	15	physical	physical	ADJ
ftr-440	126	16	injury	injury	NOUN
ftr-440	126	17	is	be	AUX
ftr-440	126	18	in	in	ADP
ftr-440	126	19	the	the	DET
ftr-440	126	20	same	same	ADJ
ftr-440	126	21	position	position	NOUN
ftr-440	126	22	regarding	regard	VERB
ftr-440	126	23	the	the	DET
ftr-440	126	24	invasion	invasion	NOUN
ftr-440	126	25	of	of	ADP
ftr-440	126	26	his	his	PRON
ftr-440	126	27	psychic	psychic	ADJ
ftr-440	126	28	and	and	CCONJ
ftr-440	126	29	mental	mental	ADJ
ftr-440	126	30	well	well	ADV
ftr-440	126	31	-	-	PUNCT
ftr-440	126	32	being	being	NOUN
ftr-440	126	33	as	as	SCONJ
ftr-440	126	34	is	be	AUX
ftr-440	126	35	an	an	DET
ftr-440	126	36	individual	individual	NOUN
ftr-440	126	37	who	who	PRON
ftr-440	126	38	suffers	suffer	VERB
ftr-440	126	39	mental	mental	ADJ
ftr-440	126	40	distress	distress	NOUN
ftr-440	126	41	from	from	ADP
ftr-440	126	42	a	a	DET
ftr-440	126	43	wrongful	wrongful	ADJ
ftr-440	126	44	act	act	NOUN
ftr-440	126	45	that	that	PRON
ftr-440	126	46	did	do	AUX
ftr-440	126	47	not	not	PART
ftr-440	126	48	also	also	ADV
ftr-440	126	49	cause	cause	VERB
ftr-440	126	50	a	a	DET
ftr-440	126	51	physical	physical	ADJ
ftr-440	126	52	injury	injury	NOUN
ftr-440	126	53	.	.	PUNCT
ftr-440	127	1	the	the	DET
ftr-440	127	2	taxation	taxation	NOUN
ftr-440	127	3	of	of	ADP
ftr-440	127	4	compensatory	compensatory	ADJ
ftr-440	127	5	payments	payment	NOUN
ftr-440	127	6	received	receive	VERB
ftr-440	127	7	by	by	ADP
ftr-440	127	8	the	the	DET
ftr-440	127	9	latter	latter	ADJ
ftr-440	127	10	is	be	AUX
ftr-440	127	11	therefore	therefore	ADV
ftr-440	127	12	unequal	unequal	ADJ
ftr-440	127	13	treatment	treatment	NOUN
ftr-440	127	14	to	to	ADP
ftr-440	127	15	the	the	DET
ftr-440	127	16	exclusion	exclusion	NOUN
ftr-440	127	17	of	of	ADP
ftr-440	127	18	compensatory	compensatory	ADJ
ftr-440	127	19	damages	damage	NOUN
ftr-440	127	20	received	receive	VERB
ftr-440	127	21	by	by	ADP
ftr-440	127	22	the	the	DET
ftr-440	127	23	former	former	NOUN
ftr-440	127	24	for	for	ADP
ftr-440	127	25	the	the	DET
ftr-440	127	26	very	very	ADV
ftr-440	127	27	same	same	ADJ
ftr-440	127	28	type	type	NOUN
ftr-440	127	29	of	of	ADP
ftr-440	127	30	injury	injury	NOUN
ftr-440	127	31	.	.	PUNCT
ftr-440	128	1	one	one	NUM
ftr-440	128	2	ground	ground	NOUN
ftr-440	128	3	for	for	ADP
ftr-440	128	4	objecting	object	VERB
ftr-440	128	5	to	to	ADP
ftr-440	128	6	that	that	DET
ftr-440	128	7	inequality	inequality	NOUN
ftr-440	128	8	of	of	ADP
ftr-440	128	9	treatment	treatment	NOUN
ftr-440	128	10	might	might	AUX
ftr-440	128	11	invoke	invoke	VERB
ftr-440	128	12	the	the	DET
ftr-440	128	13	equal	equal	ADJ
ftr-440	128	14	protection	protection	NOUN
ftr-440	128	15	clause	clause	NOUN
ftr-440	128	16	of	of	ADP
ftr-440	128	17	the	the	DET
ftr-440	128	18	constitution	constitution	NOUN
ftr-440	128	19	,	,	PUNCT
ftr-440	128	20	but	but	CCONJ
ftr-440	128	21	that	that	PRON
ftr-440	128	22	is	be	AUX
ftr-440	128	23	not	not	PART
ftr-440	128	24	a	a	DET
ftr-440	128	25	promising	promising	ADJ
ftr-440	128	26	contention	contention	NOUN
ftr-440	128	27	since	since	SCONJ
ftr-440	128	28	the	the	DET
ftr-440	128	29	courts	court	NOUN
ftr-440	128	30	have	have	AUX
ftr-440	128	31	generally	generally	ADV
ftr-440	128	32	refused	refuse	VERB
ftr-440	128	33	to	to	PART
ftr-440	128	34	apply	apply	VERB
ftr-440	128	35	equal	equal	ADJ
ftr-440	128	36	protection	protection	NOUN
ftr-440	128	37	to	to	PART
ftr-440	128	38	income	income	VERB
ftr-440	128	39	tax	tax	NOUN
ftr-440	128	40	provisions	provision	NOUN
ftr-440	128	41	unless	unless	SCONJ
ftr-440	128	42	there	there	PRON
ftr-440	128	43	was	be	VERB
ftr-440	128	44	29	29	NUM
ftr-440	128	45	.	.	PUNCT
ftr-440	129	1	see	see	VERB
ftr-440	129	2	hubbard	hubbard	PROPN
ftr-440	129	3	,	,	PUNCT
ftr-440	129	4	supra	supra	PROPN
ftr-440	129	5	note	note	PROPN
ftr-440	129	6	5	5	NUM
ftr-440	129	7	,	,	PUNCT
ftr-440	129	8	at	at	ADP
ftr-440	129	9	761	761	NUM
ftr-440	129	10	-	-	SYM
ftr-440	129	11	66	66	NUM
ftr-440	129	12	.	.	PUNCT
ftr-440	129	13	30	30	NUM
ftr-440	129	14	.	.	PUNCT
ftr-440	130	1	i	i	PRON
ftr-440	130	2	d.	d.	PROPN
ftr-440	130	3	31	31	NUM
ftr-440	130	4	.	.	PUNCT
ftr-440	131	1	i	i	PRON
ftr-440	131	2	d.	d.	PROPN
ftr-440	131	3	19991	19991	NUM
ftr-440	131	4	florida	florida	PROPN
ftr-440	131	5	tax	tax	NOUN
ftr-440	131	6	review	review	NOUN
ftr-440	131	7	discrimination	discrimination	NOUN
ftr-440	131	8	against	against	ADP
ftr-440	131	9	some	some	DET
ftr-440	131	10	protected	protect	VERB
ftr-440	131	11	group.32	group.32	PROPN
ftr-440	131	12	rather	rather	ADV
ftr-440	131	13	than	than	ADP
ftr-440	131	14	rely	rely	VERB
ftr-440	131	15	on	on	ADP
ftr-440	131	16	an	an	DET
ftr-440	131	17	the	the	DET
ftr-440	131	18	equal	equal	ADJ
ftr-440	131	19	protection	protection	NOUN
ftr-440	131	20	clause	clause	NOUN
ftr-440	131	21	,	,	PUNCT
ftr-440	131	22	the	the	DET
ftr-440	131	23	attack	attack	NOUN
ftr-440	131	24	on	on	ADP
ftr-440	131	25	the	the	DET
ftr-440	131	26	validity	validity	NOUN
ftr-440	131	27	of	of	ADP
ftr-440	131	28	the	the	DET
ftr-440	131	29	statute	statute	NOUN
ftr-440	131	30	focuses	focus	VERB
ftr-440	131	31	on	on	ADP
ftr-440	131	32	the	the	DET
ftr-440	131	33	interpretation	interpretation	NOUN
ftr-440	131	34	of	of	ADP
ftr-440	131	35	the	the	DET
ftr-440	131	36	word	word	NOUN
ftr-440	131	37	"	"	PUNCT
ftr-440	131	38	income	income	NOUN
ftr-440	131	39	"	"	PUNCT
ftr-440	131	40	in	in	ADP
ftr-440	131	41	the	the	DET
ftr-440	131	42	sixteenth	sixteenth	ADJ
ftr-440	131	43	amendment	amendment	NOUN
ftr-440	131	44	.	.	PUNCT
ftr-440	132	1	the	the	DET
ftr-440	132	2	contention	contention	NOUN
ftr-440	132	3	is	be	AUX
ftr-440	132	4	made	make	VERB
ftr-440	132	5	that	that	SCONJ
ftr-440	132	6	it	it	PRON
ftr-440	132	7	would	would	AUX
ftr-440	132	8	be	be	AUX
ftr-440	132	9	unjust	unjust	ADJ
ftr-440	132	10	to	to	PART
ftr-440	132	11	construe	construe	VERB
ftr-440	132	12	the	the	DET
ftr-440	132	13	word	word	NOUN
ftr-440	132	14	"	"	PUNCT
ftr-440	132	15	income	income	NOUN
ftr-440	132	16	"	"	PUNCT
ftr-440	132	17	in	in	ADP
ftr-440	132	18	that	that	DET
ftr-440	132	19	amendment	amendment	NOUN
ftr-440	132	20	in	in	ADP
ftr-440	132	21	such	such	ADJ
ftr-440	132	22	manner	manner	NOUN
ftr-440	132	23	that	that	SCONJ
ftr-440	132	24	it	it	PRON
ftr-440	132	25	would	would	AUX
ftr-440	132	26	permit	permit	VERB
ftr-440	132	27	the	the	DET
ftr-440	132	28	tax	tax	NOUN
ftr-440	132	29	law	law	NOUN
ftr-440	132	30	to	to	PART
ftr-440	132	31	provide	provide	VERB
ftr-440	132	32	disparate	disparate	ADJ
ftr-440	132	33	treatment	treatment	NOUN
ftr-440	132	34	to	to	ADP
ftr-440	132	35	persons	person	NOUN
ftr-440	132	36	receiving	receive	VERB
ftr-440	132	37	damages	damage	NOUN
ftr-440	132	38	for	for	ADP
ftr-440	132	39	injury	injury	NOUN
ftr-440	132	40	to	to	ADP
ftr-440	132	41	their	their	PRON
ftr-440	132	42	personhood	personhood	NOUN
ftr-440	132	43	.	.	PUNCT
ftr-440	133	1	3	3	NUM
ftr-440	133	2	in	in	ADP
ftr-440	133	3	both	both	DET
ftr-440	133	4	cases	case	NOUN
ftr-440	133	5	,	,	PUNCT
ftr-440	133	6	where	where	SCONJ
ftr-440	133	7	the	the	DET
ftr-440	133	8	victim	victim	NOUN
ftr-440	133	9	suffered	suffer	VERB
ftr-440	133	10	a	a	DET
ftr-440	133	11	physical	physical	ADJ
ftr-440	133	12	injury	injury	NOUN
ftr-440	133	13	and	and	CCONJ
ftr-440	133	14	where	where	SCONJ
ftr-440	133	15	he	he	PRON
ftr-440	133	16	did	do	VERB
ftr-440	133	17	not	not	PART
ftr-440	133	18	,	,	PUNCT
ftr-440	133	19	the	the	DET
ftr-440	133	20	money	money	NOUN
ftr-440	133	21	that	that	PRON
ftr-440	133	22	is	be	AUX
ftr-440	133	23	received	receive	VERB
ftr-440	133	24	by	by	ADP
ftr-440	133	25	a	a	DET
ftr-440	133	26	victim	victim	NOUN
ftr-440	133	27	is	be	AUX
ftr-440	133	28	merely	merely	ADV
ftr-440	133	29	an	an	DET
ftr-440	133	30	effort	effort	NOUN
ftr-440	133	31	to	to	PART
ftr-440	133	32	restore	restore	VERB
ftr-440	133	33	that	that	DET
ftr-440	133	34	person	person	NOUN
ftr-440	133	35	to	to	ADP
ftr-440	133	36	the	the	DET
ftr-440	133	37	status	status	NOUN
ftr-440	133	38	that	that	PRON
ftr-440	133	39	he	he	PRON
ftr-440	133	40	held	hold	VERB
ftr-440	133	41	before	before	SCONJ
ftr-440	133	42	the	the	DET
ftr-440	133	43	injury	injury	NOUN
ftr-440	133	44	took	take	VERB
ftr-440	133	45	place	place	NOUN
ftr-440	133	46	.	.	PUNCT
ftr-440	134	1	the	the	DET
ftr-440	134	2	gist	gist	NOUN
ftr-440	134	3	of	of	ADP
ftr-440	134	4	the	the	DET
ftr-440	134	5	opposition	opposition	NOUN
ftr-440	134	6	to	to	ADP
ftr-440	134	7	section	section	NOUN
ftr-440	134	8	104(a)(2	104(a)(2	NUM
ftr-440	134	9	)	)	PUNCT
ftr-440	134	10	's	's	PART
ftr-440	134	11	requirement	requirement	NOUN
ftr-440	134	12	of	of	ADP
ftr-440	134	13	a	a	DET
ftr-440	134	14	physical	physical	ADJ
ftr-440	134	15	injury	injury	NOUN
ftr-440	134	16	is	be	AUX
ftr-440	134	17	not	not	PART
ftr-440	134	18	merely	merely	ADV
ftr-440	134	19	that	that	DET
ftr-440	134	20	basis	basis	NOUN
ftr-440	134	21	has	have	VERB
ftr-440	134	22	no	no	DET
ftr-440	134	23	role	role	NOUN
ftr-440	134	24	in	in	ADP
ftr-440	134	25	measuring	measure	VERB
ftr-440	134	26	gain	gain	NOUN
ftr-440	134	27	when	when	SCONJ
ftr-440	134	28	money	money	NOUN
ftr-440	134	29	is	be	AUX
ftr-440	134	30	received	receive	VERB
ftr-440	134	31	for	for	ADP
ftr-440	134	32	an	an	DET
ftr-440	134	33	individual	individual	NOUN
ftr-440	134	34	's	's	PART
ftr-440	134	35	psychic	psychic	ADJ
ftr-440	134	36	security	security	NOUN
ftr-440	134	37	;	;	PUNCT
ftr-440	134	38	rather	rather	ADV
ftr-440	134	39	it	it	PRON
ftr-440	134	40	is	be	AUX
ftr-440	134	41	that	that	SCONJ
ftr-440	134	42	such	such	ADJ
ftr-440	134	43	receipts	receipt	NOUN
ftr-440	134	44	lie	lie	VERB
ftr-440	134	45	totally	totally	ADV
ftr-440	134	46	outside	outside	ADP
ftr-440	134	47	the	the	DET
ftr-440	134	48	tax	tax	NOUN
ftr-440	134	49	law	law	NOUN
ftr-440	134	50	because	because	SCONJ
ftr-440	134	51	of	of	ADP
ftr-440	134	52	their	their	PRON
ftr-440	134	53	noncommercial	noncommercial	ADJ
ftr-440	134	54	nature	nature	NOUN
ftr-440	134	55	.	.	PUNCT
ftr-440	135	1	the	the	DET
ftr-440	135	2	reason	reason	NOUN
ftr-440	135	3	for	for	ADP
ftr-440	135	4	concluding	conclude	VERB
ftr-440	135	5	that	that	DET
ftr-440	135	6	basis	basis	NOUN
ftr-440	135	7	has	have	AUX
ftr-440	135	8	no	no	DET
ftr-440	135	9	role	role	NOUN
ftr-440	135	10	is	be	AUX
ftr-440	135	11	that	that	SCONJ
ftr-440	135	12	the	the	DET
ftr-440	135	13	transaction	transaction	NOUN
ftr-440	135	14	is	be	AUX
ftr-440	135	15	not	not	PART
ftr-440	135	16	subject	subject	ADJ
ftr-440	135	17	to	to	ADP
ftr-440	135	18	taxation	taxation	NOUN
ftr-440	135	19	since	since	SCONJ
ftr-440	135	20	the	the	DET
ftr-440	135	21	receipt	receipt	NOUN
ftr-440	135	22	is	be	AUX
ftr-440	135	23	not	not	PART
ftr-440	135	24	within	within	ADP
ftr-440	135	25	the	the	DET
ftr-440	135	26	scope	scope	NOUN
ftr-440	135	27	of	of	ADP
ftr-440	135	28	the	the	DET
ftr-440	135	29	term	term	NOUN
ftr-440	135	30	"	"	PUNCT
ftr-440	135	31	income	income	NOUN
ftr-440	135	32	"	"	PUNCT
ftr-440	135	33	as	as	SCONJ
ftr-440	135	34	used	use	VERB
ftr-440	135	35	in	in	ADP
ftr-440	135	36	the	the	DET
ftr-440	135	37	sixteenth	sixteenth	ADJ
ftr-440	135	38	amendment	amendment	NOUN
ftr-440	135	39	.	.	PUNCT
ftr-440	136	1	while	while	SCONJ
ftr-440	136	2	the	the	DET
ftr-440	136	3	tax	tax	NOUN
ftr-440	136	4	law	law	NOUN
ftr-440	136	5	generally	generally	ADV
ftr-440	136	6	taxes	tax	VERB
ftr-440	136	7	money	money	NOUN
ftr-440	136	8	received	receive	VERB
ftr-440	136	9	for	for	ADP
ftr-440	136	10	anything	anything	PRON
ftr-440	136	11	in	in	ADP
ftr-440	136	12	which	which	PRON
ftr-440	136	13	the	the	DET
ftr-440	136	14	taxpayer	taxpayer	NOUN
ftr-440	136	15	has	have	VERB
ftr-440	136	16	no	no	DET
ftr-440	136	17	monetary	monetary	ADJ
ftr-440	136	18	investment	investment	NOUN
ftr-440	136	19	,	,	PUNCT
ftr-440	136	20	unless	unless	SCONJ
ftr-440	136	21	it	it	PRON
ftr-440	136	22	is	be	AUX
ftr-440	136	23	excluded	exclude	VERB
ftr-440	136	24	by	by	ADP
ftr-440	136	25	a	a	DET
ftr-440	136	26	congressional	congressional	ADJ
ftr-440	136	27	act	act	NOUN
ftr-440	136	28	,	,	PUNCT
ftr-440	136	29	the	the	DET
ftr-440	136	30	detractors	detractor	NOUN
ftr-440	136	31	of	of	ADP
ftr-440	136	32	section	section	NOUN
ftr-440	136	33	104(a)(2	104(a)(2	NUM
ftr-440	136	34	)	)	PUNCT
ftr-440	136	35	maintain	maintain	VERB
ftr-440	136	36	that	that	SCONJ
ftr-440	136	37	that	that	DET
ftr-440	136	38	principle	principle	NOUN
ftr-440	136	39	is	be	AUX
ftr-440	136	40	inapplicable	inapplicable	ADJ
ftr-440	136	41	to	to	PART
ftr-440	136	42	money	money	NOUN
ftr-440	136	43	received	receive	VERB
ftr-440	136	44	to	to	PART
ftr-440	136	45	compensate	compensate	VERB
ftr-440	136	46	for	for	ADP
ftr-440	136	47	a	a	DET
ftr-440	136	48	taxpayer	taxpayer	NOUN
ftr-440	136	49	's	's	PART
ftr-440	136	50	psychic	psychic	ADJ
ftr-440	136	51	security	security	NOUN
ftr-440	136	52	because	because	SCONJ
ftr-440	136	53	of	of	ADP
ftr-440	136	54	the	the	DET
ftr-440	136	55	noncommercial	noncommercial	ADJ
ftr-440	136	56	nature	nature	NOUN
ftr-440	136	57	of	of	ADP
ftr-440	136	58	human	human	ADJ
ftr-440	136	59	capital	capital	NOUN
ftr-440	136	60	.	.	PUNCT
ftr-440	137	1	the	the	DET
ftr-440	137	2	detractors	detractor	NOUN
ftr-440	137	3	make	make	VERB
ftr-440	137	4	a	a	DET
ftr-440	137	5	case	case	NOUN
ftr-440	137	6	for	for	ADP
ftr-440	137	7	not	not	PART
ftr-440	137	8	taxing	tax	VERB
ftr-440	137	9	compensation	compensation	NOUN
ftr-440	137	10	received	receive	VERB
ftr-440	137	11	for	for	ADP
ftr-440	137	12	damages	damage	NOUN
ftr-440	137	13	to	to	ADP
ftr-440	137	14	certain	certain	ADJ
ftr-440	137	15	types	type	NOUN
ftr-440	137	16	of	of	ADP
ftr-440	137	17	human	human	ADJ
ftr-440	137	18	capital	capital	NOUN
ftr-440	137	19	.	.	PUNCT
ftr-440	138	1	it	it	PRON
ftr-440	138	2	is	be	AUX
ftr-440	138	3	not	not	PART
ftr-440	138	4	a	a	DET
ftr-440	138	5	compelling	compelling	ADJ
ftr-440	138	6	case	case	NOUN
ftr-440	138	7	,	,	PUNCT
ftr-440	138	8	but	but	CCONJ
ftr-440	138	9	it	it	PRON
ftr-440	138	10	is	be	AUX
ftr-440	138	11	a	a	DET
ftr-440	138	12	respectable	respectable	ADJ
ftr-440	138	13	position	position	NOUN
ftr-440	138	14	.	.	PUNCT
ftr-440	139	1	however	however	ADV
ftr-440	139	2	,	,	PUNCT
ftr-440	139	3	the	the	DET
ftr-440	139	4	case	case	NOUN
ftr-440	139	5	made	make	VERB
ftr-440	139	6	is	be	AUX
ftr-440	139	7	primarily	primarily	ADV
ftr-440	139	8	one	one	NUM
ftr-440	139	9	of	of	ADP
ftr-440	139	10	values	value	NOUN
ftr-440	139	11	to	to	PART
ftr-440	139	12	be	be	AUX
ftr-440	139	13	considered	consider	VERB
ftr-440	139	14	in	in	ADP
ftr-440	139	15	adopting	adopt	VERB
ftr-440	139	16	legislation	legislation	NOUN
ftr-440	139	17	.	.	PUNCT
ftr-440	140	1	it	it	PRON
ftr-440	140	2	goes	go	VERB
ftr-440	140	3	to	to	ADP
ftr-440	140	4	tax	tax	NOUN
ftr-440	140	5	policy	policy	NOUN
ftr-440	140	6	issues	issue	NOUN
ftr-440	140	7	that	that	PRON
ftr-440	140	8	are	be	AUX
ftr-440	140	9	the	the	DET
ftr-440	140	10	subject	subject	NOUN
ftr-440	140	11	of	of	ADP
ftr-440	140	12	congressional	congressional	ADJ
ftr-440	140	13	legislation	legislation	NOUN
ftr-440	140	14	and	and	CCONJ
ftr-440	140	15	judicial	judicial	ADJ
ftr-440	140	16	interpretation	interpretation	NOUN
ftr-440	140	17	of	of	ADP
ftr-440	140	18	statutes	statute	NOUN
ftr-440	140	19	.	.	PUNCT
ftr-440	141	1	for	for	ADP
ftr-440	141	2	the	the	DET
ftr-440	141	3	moment	moment	NOUN
ftr-440	141	4	,	,	PUNCT
ftr-440	141	5	at	at	ADP
ftr-440	141	6	least	least	ADJ
ftr-440	141	7	,	,	PUNCT
ftr-440	141	8	congress	congress	PROPN
ftr-440	141	9	has	have	AUX
ftr-440	141	10	given	give	VERB
ftr-440	141	11	greater	great	ADJ
ftr-440	141	12	weight	weight	NOUN
ftr-440	141	13	to	to	ADP
ftr-440	141	14	other	other	ADJ
ftr-440	141	15	considerations	consideration	NOUN
ftr-440	141	16	that	that	PRON
ftr-440	141	17	led	lead	VERB
ftr-440	141	18	it	it	PRON
ftr-440	141	19	to	to	PART
ftr-440	141	20	tax	tax	VERB
ftr-440	141	21	such	such	ADJ
ftr-440	141	22	compensatory	compensatory	ADJ
ftr-440	141	23	payments	payment	NOUN
ftr-440	141	24	.	.	PUNCT
ftr-440	142	1	while	while	SCONJ
ftr-440	142	2	the	the	DET
ftr-440	142	3	author	author	NOUN
ftr-440	142	4	concurs	concur	VERB
ftr-440	142	5	with	with	ADP
ftr-440	142	6	the	the	DET
ftr-440	142	7	congressional	congressional	ADJ
ftr-440	142	8	decision	decision	NOUN
ftr-440	142	9	on	on	ADP
ftr-440	142	10	that	that	DET
ftr-440	142	11	issue	issue	NOUN
ftr-440	142	12	,	,	PUNCT
ftr-440	142	13	there	there	PRON
ftr-440	142	14	is	be	VERB
ftr-440	142	15	no	no	DET
ftr-440	142	16	need	need	NOUN
ftr-440	142	17	in	in	ADP
ftr-440	142	18	this	this	DET
ftr-440	142	19	piece	piece	NOUN
ftr-440	142	20	to	to	PART
ftr-440	142	21	go	go	VERB
ftr-440	142	22	into	into	ADP
ftr-440	142	23	the	the	DET
ftr-440	142	24	competing	compete	VERB
ftr-440	142	25	considerations	consideration	NOUN
ftr-440	142	26	.	.	PUNCT
ftr-440	143	1	one	one	NUM
ftr-440	143	2	difficulty	difficulty	NOUN
ftr-440	143	3	with	with	ADP
ftr-440	143	4	the	the	DET
ftr-440	143	5	detractors	detractor	NOUN
ftr-440	143	6	'	'	PART
ftr-440	143	7	thesis	thesis	NOUN
ftr-440	143	8	is	be	AUX
ftr-440	143	9	that	that	SCONJ
ftr-440	143	10	they	they	PRON
ftr-440	143	11	would	would	AUX
ftr-440	143	12	constitutionalize	constitutionalize	VERB
ftr-440	143	13	a	a	DET
ftr-440	143	14	value	value	NOUN
ftr-440	143	15	judgment	judgment	NOUN
ftr-440	143	16	that	that	PRON
ftr-440	143	17	would	would	AUX
ftr-440	143	18	better	well	ADV
ftr-440	143	19	be	be	AUX
ftr-440	143	20	left	leave	VERB
ftr-440	143	21	to	to	ADP
ftr-440	143	22	the	the	DET
ftr-440	143	23	more	more	ADV
ftr-440	143	24	flexible	flexible	ADJ
ftr-440	143	25	solutions	solution	NOUN
ftr-440	143	26	that	that	PRON
ftr-440	143	27	congress	congress	PROPN
ftr-440	143	28	and	and	CCONJ
ftr-440	143	29	the	the	DET
ftr-440	143	30	internal	internal	ADJ
ftr-440	143	31	revenue	revenue	NOUN
ftr-440	143	32	service	service	NOUN
ftr-440	143	33	can	can	AUX
ftr-440	143	34	provide	provide	VERB
ftr-440	143	35	.	.	PUNCT
ftr-440	144	1	for	for	ADP
ftr-440	144	2	many	many	ADJ
ftr-440	144	3	years	year	NOUN
ftr-440	144	4	,	,	PUNCT
ftr-440	144	5	the	the	DET
ftr-440	144	6	supreme	supreme	PROPN
ftr-440	144	7	court	court	PROPN
ftr-440	144	8	has	have	AUX
ftr-440	144	9	not	not	PART
ftr-440	144	10	sought	seek	VERB
ftr-440	144	11	to	to	PART
ftr-440	144	12	impose	impose	VERB
ftr-440	144	13	constitutional	constitutional	ADJ
ftr-440	144	14	constraints	constraint	NOUN
ftr-440	144	15	on	on	ADP
ftr-440	144	16	congress	congress	PROPN
ftr-440	144	17	's	's	PART
ftr-440	144	18	selection	selection	NOUN
ftr-440	144	19	among	among	ADP
ftr-440	144	20	various	various	ADJ
ftr-440	144	21	values	value	NOUN
ftr-440	144	22	.	.	PUNCT
ftr-440	145	1	the	the	DET
ftr-440	145	2	tax	tax	NOUN
ftr-440	145	3	laws	law	NOUN
ftr-440	145	4	do	do	AUX
ftr-440	145	5	not	not	PART
ftr-440	145	6	treat	treat	VERB
ftr-440	145	7	all	all	DET
ftr-440	145	8	people	people	NOUN
ftr-440	145	9	in	in	ADP
ftr-440	145	10	seemingly	seemingly	ADV
ftr-440	145	11	similar	similar	ADJ
ftr-440	145	12	circumstances	circumstance	NOUN
ftr-440	145	13	equally	equally	ADV
ftr-440	145	14	.	.	PUNCT
ftr-440	146	1	one	one	NUM
ftr-440	146	2	problem	problem	NOUN
ftr-440	146	3	with	with	ADP
ftr-440	146	4	demanding	demand	VERB
ftr-440	146	5	equal	equal	ADJ
ftr-440	146	6	treatment	treatment	NOUN
ftr-440	146	7	is	be	AUX
ftr-440	146	8	that	that	SCONJ
ftr-440	146	9	circumstances	circumstance	NOUN
ftr-440	146	10	are	be	AUX
ftr-440	146	11	not	not	PART
ftr-440	146	12	identical	identical	ADJ
ftr-440	146	13	.	.	PUNCT
ftr-440	147	1	the	the	DET
ftr-440	147	2	addition	addition	NOUN
ftr-440	147	3	or	or	CCONJ
ftr-440	147	4	deletion	deletion	NOUN
ftr-440	147	5	of	of	ADP
ftr-440	147	6	certain	certain	ADJ
ftr-440	147	7	factors	factor	NOUN
ftr-440	147	8	can	can	AUX
ftr-440	147	9	invoke	invoke	VERB
ftr-440	147	10	competing	compete	VERB
ftr-440	147	11	values	value	NOUN
ftr-440	147	12	or	or	CCONJ
ftr-440	147	13	can	can	AUX
ftr-440	147	14	32	32	NUM
ftr-440	147	15	.	.	PUNCT
ftr-440	148	1	the	the	DET
ftr-440	148	2	reasons	reason	NOUN
ftr-440	148	3	why	why	SCONJ
ftr-440	148	4	equal	equal	ADJ
ftr-440	148	5	protection	protection	NOUN
ftr-440	148	6	arguments	argument	NOUN
ftr-440	148	7	have	have	AUX
ftr-440	148	8	generally	generally	ADV
ftr-440	148	9	not	not	PART
ftr-440	148	10	fared	fare	VERB
ftr-440	148	11	well	well	ADV
ftr-440	148	12	in	in	ADP
ftr-440	148	13	the	the	DET
ftr-440	148	14	income	income	NOUN
ftr-440	148	15	tax	tax	NOUN
ftr-440	148	16	area	area	NOUN
ftr-440	148	17	is	be	AUX
ftr-440	148	18	discussed	discuss	VERB
ftr-440	148	19	later	later	ADV
ftr-440	148	20	in	in	ADP
ftr-440	148	21	the	the	DET
ftr-440	148	22	text	text	NOUN
ftr-440	148	23	.	.	PUNCT
ftr-440	149	1	33	33	NUM
ftr-440	149	2	.	.	PUNCT
ftr-440	150	1	see	see	VERB
ftr-440	150	2	hubbard	hubbard	PROPN
ftr-440	150	3	,	,	PUNCT
ftr-440	150	4	supra	supra	PROPN
ftr-440	150	5	note	note	NOUN
ftr-440	150	6	5	5	NUM
ftr-440	150	7	.	.	PUNCT
ftr-440	151	1	[	[	X
ftr-440	151	2	vol	vol	NOUN
ftr-440	151	3	.	.	PUNCT
ftr-440	151	4	4:2	4:2	NUM
ftr-440	152	1	the	the	DET
ftr-440	152	2	constitutionality	constitutionality	NOUN
ftr-440	152	3	of	of	ADP
ftr-440	152	4	taxing	tax	VERB
ftr-440	152	5	compensarory	compensarory	ADJ
ftr-440	152	6	damages	damage	NOUN
ftr-440	152	7	create	create	VERB
ftr-440	152	8	a	a	DET
ftr-440	152	9	more	more	ADV
ftr-440	152	10	compelling	compelling	ADJ
ftr-440	152	11	case	case	NOUN
ftr-440	152	12	for	for	ADP
ftr-440	152	13	raising	raise	VERB
ftr-440	152	14	one	one	NUM
ftr-440	152	15	set	set	NOUN
ftr-440	152	16	of	of	ADP
ftr-440	152	17	values	value	NOUN
ftr-440	152	18	over	over	ADP
ftr-440	152	19	the	the	DET
ftr-440	152	20	competing	compete	VERB
ftr-440	152	21	ones	one	NOUN
ftr-440	152	22	that	that	PRON
ftr-440	152	23	previously	previously	ADV
ftr-440	152	24	led	lead	VERB
ftr-440	152	25	to	to	ADP
ftr-440	152	26	a	a	DET
ftr-440	152	27	different	different	ADJ
ftr-440	152	28	treatment	treatment	NOUN
ftr-440	152	29	.	.	PUNCT
ftr-440	153	1	in	in	ADP
ftr-440	153	2	other	other	ADJ
ftr-440	153	3	words	word	NOUN
ftr-440	153	4	,	,	PUNCT
ftr-440	153	5	persons	person	NOUN
ftr-440	153	6	taxed	tax	VERB
ftr-440	153	7	differently	differently	ADV
ftr-440	153	8	may	may	AUX
ftr-440	153	9	have	have	VERB
ftr-440	153	10	dissimilarities	dissimilarity	NOUN
ftr-440	153	11	of	of	ADP
ftr-440	153	12	circumstance	circumstance	NOUN
ftr-440	153	13	as	as	ADV
ftr-440	153	14	well	well	ADV
ftr-440	153	15	as	as	ADP
ftr-440	153	16	similarity	similarity	NOUN
ftr-440	153	17	.	.	PUNCT
ftr-440	154	1	by	by	ADP
ftr-440	154	2	focusing	focus	VERB
ftr-440	154	3	on	on	ADP
ftr-440	154	4	the	the	DET
ftr-440	154	5	similarities	similarity	NOUN
ftr-440	154	6	to	to	ADP
ftr-440	154	7	the	the	DET
ftr-440	154	8	exclusion	exclusion	NOUN
ftr-440	154	9	of	of	ADP
ftr-440	154	10	the	the	DET
ftr-440	154	11	dissimilarities	dissimilarity	NOUN
ftr-440	154	12	,	,	PUNCT
ftr-440	154	13	there	there	PRON
ftr-440	154	14	can	can	AUX
ftr-440	154	15	appear	appear	VERB
ftr-440	154	16	to	to	PART
ftr-440	154	17	be	be	AUX
ftr-440	154	18	unequal	unequal	ADJ
ftr-440	154	19	tax	tax	NOUN
ftr-440	154	20	treatment	treatment	NOUN
ftr-440	154	21	.	.	PUNCT
ftr-440	155	1	the	the	DET
ftr-440	155	2	weighing	weighing	NOUN
ftr-440	155	3	of	of	ADP
ftr-440	155	4	those	those	DET
ftr-440	155	5	considerations	consideration	NOUN
ftr-440	155	6	is	be	AUX
ftr-440	155	7	best	well	ADV
ftr-440	155	8	left	leave	VERB
ftr-440	155	9	to	to	ADP
ftr-440	155	10	congress	congress	PROPN
ftr-440	155	11	where	where	SCONJ
ftr-440	155	12	changes	change	NOUN
ftr-440	155	13	can	can	AUX
ftr-440	155	14	be	be	AUX
ftr-440	155	15	made	make	VERB
ftr-440	155	16	when	when	SCONJ
ftr-440	155	17	it	it	PRON
ftr-440	155	18	is	be	AUX
ftr-440	155	19	deemed	deem	VERB
ftr-440	155	20	appropriate	appropriate	ADJ
ftr-440	155	21	.	.	PUNCT
ftr-440	156	1	for	for	ADP
ftr-440	156	2	example	example	NOUN
ftr-440	156	3	,	,	PUNCT
ftr-440	156	4	the	the	DET
ftr-440	156	5	inequality	inequality	NOUN
ftr-440	156	6	on	on	ADP
ftr-440	156	7	which	which	PRON
ftr-440	156	8	the	the	DET
ftr-440	156	9	detractors	detractor	NOUN
ftr-440	156	10	focus	focus	VERB
ftr-440	156	11	is	be	AUX
ftr-440	156	12	the	the	DET
ftr-440	156	13	disparity	disparity	NOUN
ftr-440	156	14	of	of	ADP
ftr-440	156	15	tax	tax	NOUN
ftr-440	156	16	treatment	treatment	NOUN
ftr-440	156	17	of	of	ADP
ftr-440	156	18	mental	mental	ADJ
ftr-440	156	19	stress	stress	NOUN
ftr-440	156	20	damages	damage	NOUN
ftr-440	156	21	when	when	SCONJ
ftr-440	156	22	the	the	DET
ftr-440	156	23	victim	victim	NOUN
ftr-440	156	24	suffered	suffer	VERB
ftr-440	156	25	a	a	DET
ftr-440	156	26	physical	physical	ADJ
ftr-440	156	27	injury	injury	NOUN
ftr-440	156	28	and	and	CCONJ
ftr-440	156	29	when	when	SCONJ
ftr-440	156	30	he	he	PRON
ftr-440	156	31	did	do	VERB
ftr-440	156	32	not	not	PART
ftr-440	156	33	.	.	PUNCT
ftr-440	157	1	but	but	CCONJ
ftr-440	157	2	there	there	PRON
ftr-440	157	3	are	be	VERB
ftr-440	157	4	competing	compete	VERB
ftr-440	157	5	values	value	NOUN
ftr-440	157	6	in	in	ADP
ftr-440	157	7	the	the	DET
ftr-440	157	8	physical	physical	ADJ
ftr-440	157	9	injury	injury	NOUN
ftr-440	157	10	case	case	NOUN
ftr-440	157	11	that	that	PRON
ftr-440	157	12	are	be	AUX
ftr-440	157	13	not	not	PART
ftr-440	157	14	present	present	ADJ
ftr-440	157	15	or	or	CCONJ
ftr-440	157	16	entitled	entitle	VERB
ftr-440	157	17	to	to	ADP
ftr-440	157	18	the	the	DET
ftr-440	157	19	same	same	ADJ
ftr-440	157	20	weight	weight	NOUN
ftr-440	157	21	when	when	SCONJ
ftr-440	157	22	no	no	DET
ftr-440	157	23	physical	physical	ADJ
ftr-440	157	24	injury	injury	NOUN
ftr-440	157	25	occurs	occur	VERB
ftr-440	157	26	.	.	PUNCT
ftr-440	158	1	the	the	DET
ftr-440	158	2	rationale	rationale	NOUN
ftr-440	158	3	for	for	ADP
ftr-440	158	4	excluding	exclude	VERB
ftr-440	158	5	any	any	DET
ftr-440	158	6	compensatory	compensatory	ADJ
ftr-440	158	7	damages	damage	NOUN
ftr-440	158	8	for	for	ADP
ftr-440	158	9	personal	personal	ADJ
ftr-440	158	10	injuries	injury	NOUN
ftr-440	158	11	has	have	AUX
ftr-440	158	12	been	be	AUX
ftr-440	158	13	discussed	discuss	VERB
ftr-440	158	14	in	in	ADP
ftr-440	158	15	many	many	ADJ
ftr-440	158	16	articles	article	NOUN
ftr-440	158	17	,	,	PUNCT
ftr-440	158	18	including	include	VERB
ftr-440	158	19	several	several	ADJ
ftr-440	158	20	written	write	VERB
ftr-440	158	21	by	by	ADP
ftr-440	158	22	the	the	DET
ftr-440	158	23	author.34	author.34	NOUN
ftr-440	158	24	without	without	ADP
ftr-440	158	25	recapitulating	recapitulate	VERB
ftr-440	158	26	all	all	PRON
ftr-440	158	27	that	that	PRON
ftr-440	158	28	has	have	AUX
ftr-440	158	29	been	be	AUX
ftr-440	158	30	said	say	VERB
ftr-440	158	31	on	on	ADP
ftr-440	158	32	that	that	DET
ftr-440	158	33	subject	subject	NOUN
ftr-440	158	34	,	,	PUNCT
ftr-440	158	35	consider	consider	VERB
ftr-440	158	36	the	the	DET
ftr-440	158	37	following	follow	VERB
ftr-440	158	38	three	three	NUM
ftr-440	158	39	items	item	NOUN
ftr-440	158	40	that	that	PRON
ftr-440	158	41	the	the	DET
ftr-440	158	42	author	author	NOUN
ftr-440	158	43	considers	consider	VERB
ftr-440	158	44	to	to	PART
ftr-440	158	45	be	be	AUX
ftr-440	158	46	the	the	DET
ftr-440	158	47	most	most	ADV
ftr-440	158	48	likely	likely	ADJ
ftr-440	158	49	reasons	reason	NOUN
ftr-440	158	50	for	for	ADP
ftr-440	158	51	that	that	DET
ftr-440	158	52	exclusion	exclusion	NOUN
ftr-440	158	53	.	.	PUNCT
ftr-440	159	1	two	two	NUM
ftr-440	159	2	of	of	ADP
ftr-440	159	3	the	the	DET
ftr-440	159	4	items	item	NOUN
ftr-440	159	5	are	be	AUX
ftr-440	159	6	applicable	applicable	ADJ
ftr-440	159	7	in	in	ADP
ftr-440	159	8	both	both	CCONJ
ftr-440	159	9	physical	physical	ADJ
ftr-440	159	10	and	and	CCONJ
ftr-440	159	11	nonphysical	nonphysical	ADJ
ftr-440	159	12	injury	injury	NOUN
ftr-440	159	13	cases	case	NOUN
ftr-440	159	14	.	.	PUNCT
ftr-440	160	1	those	those	PRON
ftr-440	160	2	are	be	AUX
ftr-440	160	3	:	:	PUNCT
ftr-440	160	4	(	(	PUNCT
ftr-440	160	5	1	1	X
ftr-440	160	6	)	)	PUNCT
ftr-440	160	7	that	that	SCONJ
ftr-440	160	8	the	the	DET
ftr-440	160	9	victim	victim	NOUN
ftr-440	160	10	's	's	PART
ftr-440	160	11	loss	loss	NOUN
ftr-440	160	12	is	be	AUX
ftr-440	160	13	of	of	ADP
ftr-440	160	14	a	a	DET
ftr-440	160	15	personal	personal	ADJ
ftr-440	160	16	attribute	attribute	NOUN
ftr-440	160	17	which	which	PRON
ftr-440	160	18	is	be	AUX
ftr-440	160	19	not	not	PART
ftr-440	160	20	customarily	customarily	ADV
ftr-440	160	21	bought	buy	VERB
ftr-440	160	22	and	and	CCONJ
ftr-440	160	23	sold	sell	VERB
ftr-440	160	24	commercially	commercially	ADV
ftr-440	160	25	,	,	PUNCT
ftr-440	160	26	and	and	CCONJ
ftr-440	160	27	(	(	PUNCT
ftr-440	160	28	2	2	X
ftr-440	160	29	)	)	PUNCT
ftr-440	160	30	that	that	SCONJ
ftr-440	160	31	the	the	DET
ftr-440	160	32	victim	victim	NOUN
ftr-440	160	33	's	's	PART
ftr-440	160	34	loss	loss	NOUN
ftr-440	160	35	has	have	AUX
ftr-440	160	36	forced	force	VERB
ftr-440	160	37	the	the	DET
ftr-440	160	38	victim	victim	NOUN
ftr-440	160	39	into	into	ADP
ftr-440	160	40	a	a	DET
ftr-440	160	41	monetary	monetary	ADJ
ftr-440	160	42	replacement	replacement	NOUN
ftr-440	160	43	of	of	ADP
ftr-440	160	44	the	the	DET
ftr-440	160	45	personal	personal	ADJ
ftr-440	160	46	attribute	attribute	NOUN
ftr-440	160	47	that	that	PRON
ftr-440	160	48	was	be	AUX
ftr-440	160	49	lost	lose	VERB
ftr-440	160	50	or	or	CCONJ
ftr-440	160	51	damaged	damage	VERB
ftr-440	160	52	,	,	PUNCT
ftr-440	160	53	and	and	CCONJ
ftr-440	160	54	that	that	SCONJ
ftr-440	160	55	there	there	PRON
ftr-440	160	56	is	be	VERB
ftr-440	160	57	no	no	DET
ftr-440	160	58	substitute	substitute	ADJ
ftr-440	160	59	property	property	NOUN
ftr-440	160	60	in	in	ADP
ftr-440	160	61	which	which	PRON
ftr-440	160	62	the	the	DET
ftr-440	160	63	damages	damage	NOUN
ftr-440	160	64	can	can	AUX
ftr-440	160	65	be	be	AUX
ftr-440	160	66	invested	invest	VERB
ftr-440	160	67	to	to	PART
ftr-440	160	68	prevent	prevent	VERB
ftr-440	160	69	recognition	recognition	NOUN
ftr-440	160	70	of	of	ADP
ftr-440	160	71	the	the	DET
ftr-440	160	72	victim	victim	NOUN
ftr-440	160	73	's	's	PART
ftr-440	160	74	taxable	taxable	ADJ
ftr-440	160	75	gain	gain	NOUN
ftr-440	160	76	.	.	PUNCT
ftr-440	161	1	for	for	ADP
ftr-440	161	2	many	many	ADJ
ftr-440	161	3	persons	person	NOUN
ftr-440	161	4	,	,	PUNCT
ftr-440	161	5	neither	neither	PRON
ftr-440	161	6	of	of	ADP
ftr-440	161	7	those	those	DET
ftr-440	161	8	considerations	consideration	NOUN
ftr-440	161	9	,	,	PUNCT
ftr-440	161	10	taken	take	VERB
ftr-440	161	11	alone	alone	ADV
ftr-440	161	12	,	,	PUNCT
ftr-440	161	13	would	would	AUX
ftr-440	161	14	be	be	AUX
ftr-440	161	15	sufficient	sufficient	ADJ
ftr-440	161	16	to	to	PART
ftr-440	161	17	provide	provide	VERB
ftr-440	161	18	a	a	DET
ftr-440	161	19	tax	tax	NOUN
ftr-440	161	20	exclusion	exclusion	NOUN
ftr-440	161	21	.	.	PUNCT
ftr-440	162	1	but	but	CCONJ
ftr-440	162	2	when	when	SCONJ
ftr-440	162	3	a	a	DET
ftr-440	162	4	third	third	ADJ
ftr-440	162	5	item	item	NOUN
ftr-440	162	6	is	be	AUX
ftr-440	162	7	added	add	VERB
ftr-440	162	8	,	,	PUNCT
ftr-440	162	9	the	the	DET
ftr-440	162	10	combination	combination	NOUN
ftr-440	162	11	of	of	ADP
ftr-440	162	12	all	all	DET
ftr-440	162	13	three	three	NUM
ftr-440	162	14	of	of	ADP
ftr-440	162	15	these	these	DET
ftr-440	162	16	items	item	NOUN
ftr-440	162	17	convinced	convince	VERB
ftr-440	162	18	congress	congress	PROPN
ftr-440	162	19	to	to	PART
ftr-440	162	20	provide	provide	VERB
ftr-440	162	21	an	an	DET
ftr-440	162	22	exclusion	exclusion	NOUN
ftr-440	162	23	.	.	PUNCT
ftr-440	163	1	the	the	DET
ftr-440	163	2	third	third	ADJ
ftr-440	163	3	item	item	NOUN
ftr-440	163	4	is	be	AUX
ftr-440	163	5	the	the	DET
ftr-440	163	6	distastefulness	distastefulness	NOUN
ftr-440	163	7	of	of	ADP
ftr-440	163	8	taxing	tax	VERB
ftr-440	163	9	someone	someone	PRON
ftr-440	163	10	on	on	ADP
ftr-440	163	11	compensation	compensation	NOUN
ftr-440	163	12	aimed	aim	VERB
ftr-440	163	13	at	at	ADP
ftr-440	163	14	making	make	VERB
ftr-440	163	15	him	he	PRON
ftr-440	163	16	whole	whole	ADJ
ftr-440	163	17	for	for	ADP
ftr-440	163	18	a	a	DET
ftr-440	163	19	physical	physical	ADJ
ftr-440	163	20	loss	loss	NOUN
ftr-440	163	21	of	of	ADP
ftr-440	163	22	a	a	DET
ftr-440	163	23	serious	serious	ADJ
ftr-440	163	24	nature	nature	NOUN
ftr-440	163	25	,	,	PUNCT
ftr-440	163	26	and	and	CCONJ
ftr-440	163	27	the	the	DET
ftr-440	163	28	resulting	result	VERB
ftr-440	163	29	lessening	lessening	NOUN
ftr-440	163	30	of	of	ADP
ftr-440	163	31	the	the	DET
ftr-440	163	32	extent	extent	NOUN
ftr-440	163	33	to	to	PART
ftr-440	163	34	which	which	PRON
ftr-440	163	35	a	a	DET
ftr-440	163	36	taxpayer	taxpayer	NOUN
ftr-440	163	37	is	be	AUX
ftr-440	163	38	returned	return	VERB
ftr-440	163	39	by	by	ADP
ftr-440	163	40	the	the	DET
ftr-440	163	41	damage	damage	NOUN
ftr-440	163	42	recovery	recovery	NOUN
ftr-440	163	43	to	to	ADP
ftr-440	163	44	the	the	DET
ftr-440	163	45	status	status	NOUN
ftr-440	163	46	held	hold	VERB
ftr-440	163	47	before	before	SCONJ
ftr-440	163	48	the	the	DET
ftr-440	163	49	injury	injury	NOUN
ftr-440	163	50	was	be	AUX
ftr-440	163	51	incurred	incur	VERB
ftr-440	163	52	.	.	PUNCT
ftr-440	164	1	the	the	DET
ftr-440	164	2	third	third	ADJ
ftr-440	164	3	item	item	NOUN
ftr-440	164	4	applies	apply	VERB
ftr-440	164	5	especially	especially	ADV
ftr-440	164	6	strongly	strongly	ADV
ftr-440	164	7	when	when	SCONJ
ftr-440	164	8	a	a	DET
ftr-440	164	9	victim	victim	NOUN
ftr-440	164	10	suffers	suffer	VERB
ftr-440	164	11	a	a	DET
ftr-440	164	12	serious	serious	ADJ
ftr-440	164	13	physical	physical	ADJ
ftr-440	164	14	injury	injury	NOUN
ftr-440	164	15	.	.	PUNCT
ftr-440	165	1	it	it	PRON
ftr-440	165	2	is	be	AUX
ftr-440	165	3	not	not	PART
ftr-440	165	4	that	that	SCONJ
ftr-440	165	5	there	there	PRON
ftr-440	165	6	is	be	VERB
ftr-440	165	7	a	a	DET
ftr-440	165	8	lack	lack	NOUN
ftr-440	165	9	of	of	ADP
ftr-440	165	10	sympathy	sympathy	NOUN
ftr-440	165	11	for	for	ADP
ftr-440	165	12	the	the	DET
ftr-440	165	13	plight	plight	NOUN
ftr-440	165	14	of	of	ADP
ftr-440	165	15	those	those	PRON
ftr-440	165	16	who	who	PRON
ftr-440	165	17	suffered	suffer	VERB
ftr-440	165	18	only	only	ADV
ftr-440	165	19	nonphysical	nonphysical	ADJ
ftr-440	165	20	injuries	injury	NOUN
ftr-440	165	21	,	,	PUNCT
ftr-440	165	22	but	but	CCONJ
ftr-440	165	23	typically	typically	ADV
ftr-440	165	24	they	they	PRON
ftr-440	165	25	will	will	AUX
ftr-440	165	26	not	not	PART
ftr-440	165	27	be	be	AUX
ftr-440	165	28	regarded	regard	VERB
ftr-440	165	29	with	with	ADP
ftr-440	165	30	the	the	DET
ftr-440	165	31	same	same	ADJ
ftr-440	165	32	degree	degree	NOUN
ftr-440	165	33	of	of	ADP
ftr-440	165	34	pity	pity	NOUN
ftr-440	165	35	as	as	SCONJ
ftr-440	165	36	will	will	AUX
ftr-440	165	37	the	the	DET
ftr-440	165	38	victim	victim	NOUN
ftr-440	165	39	who	who	PRON
ftr-440	165	40	lost	lose	VERB
ftr-440	165	41	a	a	DET
ftr-440	165	42	limb	limb	NOUN
ftr-440	165	43	or	or	CCONJ
ftr-440	165	44	was	be	AUX
ftr-440	165	45	paralyzed	paralyze	VERB
ftr-440	165	46	.	.	PUNCT
ftr-440	166	1	while	while	SCONJ
ftr-440	166	2	individuals	individual	NOUN
ftr-440	166	3	can	can	AUX
ftr-440	166	4	disagree	disagree	VERB
ftr-440	166	5	about	about	ADP
ftr-440	166	6	the	the	DET
ftr-440	166	7	sympathy	sympathy	NOUN
ftr-440	166	8	extended	extend	VERB
ftr-440	166	9	to	to	ADP
ftr-440	166	10	victims	victim	NOUN
ftr-440	166	11	of	of	ADP
ftr-440	166	12	nonphysical	nonphysical	ADJ
ftr-440	166	13	injuries	injury	NOUN
ftr-440	166	14	,	,	PUNCT
ftr-440	166	15	the	the	DET
ftr-440	166	16	determination	determination	NOUN
ftr-440	166	17	of	of	ADP
ftr-440	166	18	the	the	DET
ftr-440	166	19	amount	amount	NOUN
ftr-440	166	20	of	of	ADP
ftr-440	166	21	weight	weight	NOUN
ftr-440	166	22	to	to	PART
ftr-440	166	23	be	be	AUX
ftr-440	166	24	given	give	VERB
ftr-440	166	25	to	to	ADP
ftr-440	166	26	the	the	DET
ftr-440	166	27	third	third	ADJ
ftr-440	166	28	item	item	NOUN
ftr-440	166	29	in	in	ADP
ftr-440	166	30	those	those	DET
ftr-440	166	31	differing	differ	VERB
ftr-440	166	32	circumstances	circumstance	NOUN
ftr-440	166	33	is	be	AUX
ftr-440	166	34	the	the	DET
ftr-440	166	35	kind	kind	NOUN
ftr-440	166	36	of	of	ADP
ftr-440	166	37	policy	policy	NOUN
ftr-440	166	38	judgment	judgment	NOUN
ftr-440	166	39	that	that	SCONJ
ftr-440	166	40	congress	congress	PROPN
ftr-440	166	41	routinely	routinely	ADV
ftr-440	166	42	makes	make	VERB
ftr-440	166	43	and	and	CCONJ
ftr-440	166	44	that	that	SCONJ
ftr-440	166	45	congress	congress	PROPN
ftr-440	166	46	ought	ought	AUX
ftr-440	166	47	to	to	PART
ftr-440	166	48	make	make	VERB
ftr-440	166	49	.	.	PUNCT
ftr-440	167	1	why	why	SCONJ
ftr-440	167	2	then	then	ADV
ftr-440	167	3	did	do	AUX
ftr-440	167	4	congress	congress	PROPN
ftr-440	167	5	exclude	exclude	VERB
ftr-440	167	6	from	from	ADP
ftr-440	167	7	income	income	NOUN
ftr-440	167	8	damages	damage	NOUN
ftr-440	167	9	received	receive	VERB
ftr-440	167	10	for	for	ADP
ftr-440	167	11	nonphysical	nonphysical	ADJ
ftr-440	167	12	injuries	injury	NOUN
ftr-440	167	13	when	when	SCONJ
ftr-440	167	14	a	a	DET
ftr-440	167	15	physical	physical	ADJ
ftr-440	167	16	injury	injury	NOUN
ftr-440	167	17	is	be	AUX
ftr-440	167	18	also	also	ADV
ftr-440	167	19	present	present	ADJ
ftr-440	167	20	?	?	PUNCT
ftr-440	168	1	the	the	DET
ftr-440	168	2	author	author	NOUN
ftr-440	168	3	's	's	PART
ftr-440	168	4	34	34	NUM
ftr-440	168	5	.	.	PUNCT
ftr-440	169	1	see	see	VERB
ftr-440	169	2	,	,	PUNCT
ftr-440	169	3	e.g.	e.g.	ADV
ftr-440	169	4	,	,	PUNCT
ftr-440	169	5	kahn	kahn	PROPN
ftr-440	169	6	,	,	PUNCT
ftr-440	169	7	supra	supra	PROPN
ftr-440	169	8	note	note	AUX
ftr-440	169	9	3	3	NUM
ftr-440	169	10	.	.	NOUN
ftr-440	169	11	1999	1999	NUM
ftr-440	169	12	]	]	PUNCT
ftr-440	170	1	florida	florida	PROPN
ftr-440	170	2	tax	tax	NOUN
ftr-440	170	3	review	review	NOUN
ftr-440	170	4	reading	reading	NOUN
ftr-440	170	5	of	of	ADP
ftr-440	170	6	the	the	DET
ftr-440	170	7	statute	statute	NOUN
ftr-440	170	8	,	,	PUNCT
ftr-440	170	9	especially	especially	ADV
ftr-440	170	10	in	in	ADP
ftr-440	170	11	light	light	NOUN
ftr-440	170	12	of	of	ADP
ftr-440	170	13	the	the	DET
ftr-440	170	14	principle	principle	NOUN
ftr-440	170	15	established	establish	VERB
ftr-440	170	16	by	by	ADP
ftr-440	170	17	the	the	DET
ftr-440	170	18	supreme	supreme	PROPN
ftr-440	170	19	court	court	PROPN
ftr-440	170	20	in	in	ADP
ftr-440	170	21	commissioner	commissioner	PROPN
ftr-440	170	22	v.	v.	ADP
ftr-440	170	23	schleier,35	schleier,35	PROPN
ftr-440	170	24	is	be	AUX
ftr-440	170	25	that	that	SCONJ
ftr-440	170	26	only	only	ADV
ftr-440	170	27	those	those	DET
ftr-440	170	28	compensatory	compensatory	ADJ
ftr-440	170	29	damages	damage	NOUN
ftr-440	170	30	that	that	PRON
ftr-440	170	31	arise	arise	VERB
ftr-440	170	32	as	as	ADP
ftr-440	170	33	a	a	DET
ftr-440	170	34	consequence	consequence	NOUN
ftr-440	170	35	of	of	ADP
ftr-440	170	36	the	the	DET
ftr-440	170	37	physical	physical	ADJ
ftr-440	170	38	injury	injury	NOUN
ftr-440	170	39	(	(	PUNCT
ftr-440	170	40	as	as	SCONJ
ftr-440	170	41	contrasted	contrast	VERB
ftr-440	170	42	to	to	ADP
ftr-440	170	43	arising	arise	VERB
ftr-440	170	44	from	from	ADP
ftr-440	170	45	the	the	DET
ftr-440	170	46	act	act	NOUN
ftr-440	170	47	that	that	PRON
ftr-440	170	48	caused	cause	VERB
ftr-440	170	49	the	the	DET
ftr-440	170	50	physical	physical	ADJ
ftr-440	170	51	injury	injury	NOUN
ftr-440	170	52	)	)	PUNCT
ftr-440	170	53	are	be	AUX
ftr-440	170	54	excluded	exclude	VERB
ftr-440	170	55	.	.	PUNCT
ftr-440	171	1	all	all	DET
ftr-440	171	2	such	such	ADJ
ftr-440	171	3	damages	damage	NOUN
ftr-440	171	4	are	be	AUX
ftr-440	171	5	excluded	exclude	VERB
ftr-440	171	6	except	except	SCONJ
ftr-440	171	7	for	for	ADP
ftr-440	171	8	medical	medical	ADJ
ftr-440	171	9	expense	expense	NOUN
ftr-440	171	10	reimbursement	reimbursement	NOUN
ftr-440	171	11	where	where	SCONJ
ftr-440	171	12	the	the	DET
ftr-440	171	13	medical	medical	ADJ
ftr-440	171	14	expenses	expense	NOUN
ftr-440	171	15	had	have	AUX
ftr-440	171	16	previously	previously	ADV
ftr-440	171	17	been	be	AUX
ftr-440	171	18	deducted	deduct	VERB
ftr-440	171	19	by	by	ADP
ftr-440	171	20	the	the	DET
ftr-440	171	21	victim	victim	NOUN
ftr-440	171	22	.	.	PUNCT
ftr-440	172	1	the	the	DET
ftr-440	172	2	latter	latter	ADJ
ftr-440	172	3	exception	exception	NOUN
ftr-440	172	4	is	be	AUX
ftr-440	172	5	an	an	DET
ftr-440	172	6	example	example	NOUN
ftr-440	172	7	of	of	ADP
ftr-440	172	8	a	a	DET
ftr-440	172	9	competing	compete	VERB
ftr-440	172	10	value	value	NOUN
ftr-440	172	11	leading	lead	VERB
ftr-440	172	12	to	to	ADP
ftr-440	172	13	a	a	DET
ftr-440	172	14	different	different	ADJ
ftr-440	172	15	result	result	NOUN
ftr-440	172	16	.	.	PUNCT
ftr-440	173	1	the	the	DET
ftr-440	173	2	principle	principle	NOUN
ftr-440	173	3	that	that	SCONJ
ftr-440	173	4	a	a	DET
ftr-440	173	5	double	double	ADJ
ftr-440	173	6	allowance	allowance	NOUN
ftr-440	173	7	should	should	AUX
ftr-440	173	8	not	not	PART
ftr-440	173	9	be	be	AUX
ftr-440	173	10	given	give	VERB
ftr-440	173	11	for	for	ADP
ftr-440	173	12	the	the	DET
ftr-440	173	13	same	same	ADJ
ftr-440	173	14	item36	item36	NOUN
ftr-440	173	15	overrode	overrode	NOUN
ftr-440	173	16	the	the	DET
ftr-440	173	17	other	other	ADJ
ftr-440	173	18	considerations	consideration	NOUN
ftr-440	173	19	and	and	CCONJ
ftr-440	173	20	led	lead	VERB
ftr-440	173	21	congress	congress	PROPN
ftr-440	173	22	to	to	PART
ftr-440	173	23	tax	tax	VERB
ftr-440	173	24	such	such	ADJ
ftr-440	173	25	recoveries	recovery	NOUN
ftr-440	173	26	.	.	PUNCT
ftr-440	174	1	the	the	DET
ftr-440	174	2	decision	decision	NOUN
ftr-440	174	3	to	to	PART
ftr-440	174	4	exclude	exclude	VERB
ftr-440	174	5	all	all	DET
ftr-440	174	6	such	such	ADJ
ftr-440	174	7	compensatory	compensatory	ADJ
ftr-440	174	8	damages	damage	NOUN
ftr-440	174	9	for	for	ADP
ftr-440	174	10	a	a	DET
ftr-440	174	11	physical	physical	ADJ
ftr-440	174	12	injury	injury	NOUN
ftr-440	174	13	is	be	AUX
ftr-440	174	14	far	far	ADV
ftr-440	174	15	-	-	PUNCT
ftr-440	174	16	reaching	reach	VERB
ftr-440	174	17	.	.	PUNCT
ftr-440	175	1	for	for	ADP
ftr-440	175	2	example	example	NOUN
ftr-440	175	3	,	,	PUNCT
ftr-440	175	4	the	the	DET
ftr-440	175	5	portion	portion	NOUN
ftr-440	175	6	of	of	ADP
ftr-440	175	7	the	the	DET
ftr-440	175	8	compensatory	compensatory	ADJ
ftr-440	175	9	award	award	NOUN
ftr-440	175	10	that	that	PRON
ftr-440	175	11	represents	represents	AUX
ftr-440	175	12	lost	lose	VERB
ftr-440	175	13	wages	wage	NOUN
ftr-440	175	14	(	(	PUNCT
ftr-440	175	15	past	past	NOUN
ftr-440	175	16	and	and	CCONJ
ftr-440	175	17	potential	potential	ADJ
ftr-440	175	18	future	future	ADJ
ftr-440	175	19	wages	wage	NOUN
ftr-440	175	20	)	)	PUNCT
ftr-440	175	21	is	be	AUX
ftr-440	175	22	excluded	exclude	VERB
ftr-440	175	23	from	from	ADP
ftr-440	175	24	income	income	NOUN
ftr-440	175	25	even	even	ADV
ftr-440	175	26	though	though	SCONJ
ftr-440	175	27	the	the	DET
ftr-440	175	28	wages	wage	NOUN
ftr-440	175	29	would	would	AUX
ftr-440	175	30	have	have	AUX
ftr-440	175	31	been	be	AUX
ftr-440	175	32	taxed	tax	VERB
ftr-440	175	33	if	if	SCONJ
ftr-440	175	34	actually	actually	ADV
ftr-440	175	35	received	receive	VERB
ftr-440	175	36	.	.	PUNCT
ftr-440	176	1	thus	thus	ADV
ftr-440	176	2	,	,	PUNCT
ftr-440	176	3	the	the	DET
ftr-440	176	4	substitute	substitute	NOUN
ftr-440	176	5	for	for	ADP
ftr-440	176	6	a	a	DET
ftr-440	176	7	taxable	taxable	ADJ
ftr-440	176	8	item	item	NOUN
ftr-440	176	9	is	be	AUX
ftr-440	176	10	nevertheless	nevertheless	ADV
ftr-440	176	11	excluded	exclude	VERB
ftr-440	176	12	from	from	ADP
ftr-440	176	13	tax	tax	NOUN
ftr-440	176	14	.	.	PUNCT
ftr-440	177	1	why	why	SCONJ
ftr-440	177	2	is	be	AUX
ftr-440	177	3	that	that	PRON
ftr-440	177	4	so	so	ADV
ftr-440	177	5	?	?	PUNCT
ftr-440	178	1	two	two	NUM
ftr-440	178	2	reasons	reason	NOUN
ftr-440	178	3	seem	seem	VERB
ftr-440	178	4	the	the	DET
ftr-440	178	5	most	most	ADV
ftr-440	178	6	likely	likely	ADJ
ftr-440	178	7	candidates	candidate	NOUN
ftr-440	178	8	.	.	PUNCT
ftr-440	179	1	first	first	ADV
ftr-440	179	2	,	,	PUNCT
ftr-440	179	3	the	the	DET
ftr-440	179	4	award	award	NOUN
ftr-440	179	5	is	be	AUX
ftr-440	179	6	not	not	PART
ftr-440	179	7	actually	actually	ADV
ftr-440	179	8	a	a	DET
ftr-440	179	9	substitute	substitute	NOUN
ftr-440	179	10	for	for	ADP
ftr-440	179	11	the	the	DET
ftr-440	179	12	lost	lose	VERB
ftr-440	179	13	wages	wage	NOUN
ftr-440	179	14	.	.	PUNCT
ftr-440	180	1	there	there	PRON
ftr-440	180	2	is	be	VERB
ftr-440	180	3	great	great	ADJ
ftr-440	180	4	difficulty	difficulty	NOUN
ftr-440	180	5	at	at	ADP
ftr-440	180	6	arriving	arrive	VERB
ftr-440	180	7	at	at	ADP
ftr-440	180	8	the	the	DET
ftr-440	180	9	correct	correct	ADJ
ftr-440	180	10	amount	amount	NOUN
ftr-440	180	11	of	of	ADP
ftr-440	180	12	monetary	monetary	ADJ
ftr-440	180	13	award	award	NOUN
ftr-440	180	14	that	that	PRON
ftr-440	180	15	approximates	approximate	VERB
ftr-440	180	16	the	the	DET
ftr-440	180	17	personal	personal	ADJ
ftr-440	180	18	loss	loss	NOUN
ftr-440	180	19	that	that	PRON
ftr-440	180	20	a	a	DET
ftr-440	180	21	victim	victim	NOUN
ftr-440	180	22	has	have	AUX
ftr-440	180	23	suffered	suffer	VERB
ftr-440	180	24	.	.	PUNCT
ftr-440	181	1	understandably	understandably	ADV
ftr-440	181	2	,	,	PUNCT
ftr-440	181	3	triers	trier	NOUN
ftr-440	181	4	of	of	ADP
ftr-440	181	5	fact	fact	NOUN
ftr-440	181	6	latch	latch	VERB
ftr-440	181	7	on	on	ADP
ftr-440	181	8	to	to	ADP
ftr-440	181	9	any	any	DET
ftr-440	181	10	demonstrable	demonstrable	ADJ
ftr-440	181	11	monetary	monetary	ADJ
ftr-440	181	12	loss	loss	NOUN
ftr-440	181	13	as	as	ADP
ftr-440	181	14	clear	clear	ADJ
ftr-440	181	15	indicators	indicator	NOUN
ftr-440	181	16	of	of	ADP
ftr-440	181	17	part	part	NOUN
ftr-440	181	18	of	of	ADP
ftr-440	181	19	the	the	DET
ftr-440	181	20	victim	victim	NOUN
ftr-440	181	21	's	's	PART
ftr-440	181	22	personal	personal	ADJ
ftr-440	181	23	loss	loss	NOUN
ftr-440	181	24	,	,	PUNCT
ftr-440	181	25	since	since	SCONJ
ftr-440	181	26	dollar	dollar	NOUN
ftr-440	181	27	figures	figure	NOUN
ftr-440	181	28	are	be	AUX
ftr-440	181	29	readily	readily	ADV
ftr-440	181	30	available	available	ADJ
ftr-440	181	31	for	for	ADP
ftr-440	181	32	those	those	DET
ftr-440	181	33	items	item	NOUN
ftr-440	181	34	.	.	PUNCT
ftr-440	182	1	thus	thus	ADV
ftr-440	182	2	,	,	PUNCT
ftr-440	182	3	the	the	DET
ftr-440	182	4	breakdown	breakdown	NOUN
ftr-440	182	5	of	of	ADP
ftr-440	182	6	the	the	DET
ftr-440	182	7	award	award	NOUN
ftr-440	182	8	into	into	ADP
ftr-440	182	9	several	several	ADJ
ftr-440	182	10	items	item	NOUN
ftr-440	182	11	is	be	AUX
ftr-440	182	12	merely	merely	ADV
ftr-440	182	13	an	an	DET
ftr-440	182	14	indication	indication	NOUN
ftr-440	182	15	of	of	ADP
ftr-440	182	16	the	the	DET
ftr-440	182	17	items	item	NOUN
ftr-440	182	18	that	that	PRON
ftr-440	182	19	influenced	influence	VERB
ftr-440	182	20	the	the	DET
ftr-440	182	21	determination	determination	NOUN
ftr-440	182	22	of	of	ADP
ftr-440	182	23	the	the	DET
ftr-440	182	24	overall	overall	ADJ
ftr-440	182	25	monetary	monetary	ADJ
ftr-440	182	26	figure	figure	NOUN
ftr-440	182	27	awarded	award	VERB
ftr-440	182	28	to	to	ADP
ftr-440	182	29	the	the	DET
ftr-440	182	30	victim	victim	NOUN
ftr-440	182	31	.	.	PUNCT
ftr-440	183	1	the	the	DET
ftr-440	183	2	victim	victim	NOUN
ftr-440	183	3	receives	receive	VERB
ftr-440	183	4	an	an	DET
ftr-440	183	5	award	award	NOUN
ftr-440	183	6	for	for	ADP
ftr-440	183	7	a	a	DET
ftr-440	183	8	specified	specify	VERB
ftr-440	183	9	amount	amount	NOUN
ftr-440	183	10	to	to	PART
ftr-440	183	11	represent	represent	VERB
ftr-440	183	12	his	his	PRON
ftr-440	183	13	loss	loss	NOUN
ftr-440	183	14	of	of	ADP
ftr-440	183	15	a	a	DET
ftr-440	183	16	limb	limb	NOUN
ftr-440	183	17	etc	etc	X
ftr-440	183	18	.	.	X
ftr-440	183	19	,	,	PUNCT
ftr-440	183	20	and	and	CCONJ
ftr-440	183	21	lost	lose	VERB
ftr-440	183	22	wages	wage	NOUN
ftr-440	183	23	are	be	AUX
ftr-440	183	24	merely	merely	ADV
ftr-440	183	25	an	an	DET
ftr-440	183	26	identifiable	identifiable	ADJ
ftr-440	183	27	number	number	NOUN
ftr-440	183	28	that	that	PRON
ftr-440	183	29	can	can	AUX
ftr-440	183	30	be	be	AUX
ftr-440	183	31	used	use	VERB
ftr-440	183	32	in	in	ADP
ftr-440	183	33	placing	place	VERB
ftr-440	183	34	a	a	DET
ftr-440	183	35	dollar	dollar	NOUN
ftr-440	183	36	figure	figure	NOUN
ftr-440	183	37	on	on	ADP
ftr-440	183	38	the	the	DET
ftr-440	183	39	personal	personal	ADJ
ftr-440	183	40	loss	loss	NOUN
ftr-440	183	41	that	that	PRON
ftr-440	183	42	the	the	DET
ftr-440	183	43	victim	victim	NOUN
ftr-440	183	44	suffered	suffer	VERB
ftr-440	183	45	.	.	PUNCT
ftr-440	184	1	second	second	ADV
ftr-440	184	2	,	,	PUNCT
ftr-440	184	3	in	in	ADP
ftr-440	184	4	jury	jury	NOUN
ftr-440	184	5	cases	case	NOUN
ftr-440	184	6	,	,	PUNCT
ftr-440	184	7	the	the	DET
ftr-440	184	8	damage	damage	NOUN
ftr-440	184	9	awards	award	NOUN
ftr-440	184	10	are	be	AUX
ftr-440	184	11	typically	typically	ADV
ftr-440	184	12	given	give	VERB
ftr-440	184	13	as	as	ADP
ftr-440	184	14	a	a	DET
ftr-440	184	15	lump	lump	NOUN
ftr-440	184	16	sum	sum	NOUN
ftr-440	184	17	and	and	CCONJ
ftr-440	184	18	are	be	AUX
ftr-440	184	19	not	not	PART
ftr-440	184	20	subdivided	subdivide	VERB
ftr-440	184	21	into	into	ADP
ftr-440	184	22	separate	separate	ADJ
ftr-440	184	23	parts	part	NOUN
ftr-440	184	24	for	for	ADP
ftr-440	184	25	each	each	DET
ftr-440	184	26	element	element	NOUN
ftr-440	184	27	of	of	ADP
ftr-440	184	28	the	the	DET
ftr-440	184	29	award	award	NOUN
ftr-440	184	30	(	(	PUNCT
ftr-440	184	31	other	other	ADJ
ftr-440	184	32	than	than	ADP
ftr-440	184	33	the	the	DET
ftr-440	184	34	separation	separation	NOUN
ftr-440	184	35	of	of	ADP
ftr-440	184	36	items	item	NOUN
ftr-440	184	37	of	of	ADP
ftr-440	184	38	a	a	DET
ftr-440	184	39	noncompensatory	noncompensatory	ADJ
ftr-440	184	40	nature	nature	NOUN
ftr-440	184	41	,	,	PUNCT
ftr-440	184	42	such	such	ADJ
ftr-440	184	43	as	as	ADP
ftr-440	184	44	distinguishing	distinguish	VERB
ftr-440	184	45	punitive	punitive	ADJ
ftr-440	184	46	and	and	CCONJ
ftr-440	184	47	compensatory	compensatory	ADJ
ftr-440	184	48	damages	damage	NOUN
ftr-440	184	49	)	)	PUNCT
ftr-440	184	50	.	.	PUNCT
ftr-440	185	1	congress	congress	PROPN
ftr-440	185	2	may	may	AUX
ftr-440	185	3	have	have	AUX
ftr-440	185	4	wished	wish	VERB
ftr-440	185	5	to	to	PART
ftr-440	185	6	avoid	avoid	VERB
ftr-440	185	7	the	the	DET
ftr-440	185	8	administrative	administrative	ADJ
ftr-440	185	9	difficulty	difficulty	NOUN
ftr-440	185	10	of	of	ADP
ftr-440	185	11	having	have	VERB
ftr-440	185	12	to	to	PART
ftr-440	185	13	determine	determine	VERB
ftr-440	185	14	how	how	SCONJ
ftr-440	185	15	much	much	ADJ
ftr-440	185	16	of	of	ADP
ftr-440	185	17	each	each	DET
ftr-440	185	18	such	such	ADJ
ftr-440	185	19	awards	award	NOUN
ftr-440	185	20	was	be	AUX
ftr-440	185	21	attributable	attributable	ADJ
ftr-440	185	22	to	to	ADP
ftr-440	185	23	lost	lose	VERB
ftr-440	185	24	wages	wage	NOUN
ftr-440	185	25	.	.	PUNCT
ftr-440	186	1	reducing	reduce	VERB
ftr-440	186	2	the	the	DET
ftr-440	186	3	administrative	administrative	ADJ
ftr-440	186	4	difficulties	difficulty	NOUN
ftr-440	186	5	of	of	ADP
ftr-440	186	6	tax	tax	NOUN
ftr-440	186	7	determinations	determination	NOUN
ftr-440	186	8	is	be	AUX
ftr-440	186	9	a	a	DET
ftr-440	186	10	value	value	NOUN
ftr-440	186	11	of	of	ADP
ftr-440	186	12	importance	importance	NOUN
ftr-440	186	13	to	to	ADP
ftr-440	186	14	the	the	DET
ftr-440	186	15	tax	tax	NOUN
ftr-440	186	16	system	system	NOUN
ftr-440	186	17	.	.	PUNCT
ftr-440	187	1	considerations	consideration	NOUN
ftr-440	187	2	of	of	ADP
ftr-440	187	3	the	the	DET
ftr-440	187	4	two	two	NUM
ftr-440	187	5	types	type	NOUN
ftr-440	187	6	mentioned	mention	VERB
ftr-440	187	7	above	above	ADP
ftr-440	187	8	and	and	CCONJ
ftr-440	187	9	of	of	ADP
ftr-440	187	10	other	other	ADJ
ftr-440	187	11	factors	factor	NOUN
ftr-440	187	12	that	that	PRON
ftr-440	187	13	have	have	AUX
ftr-440	187	14	been	be	AUX
ftr-440	187	15	raised	raise	VERB
ftr-440	187	16	would	would	AUX
ftr-440	187	17	not	not	PART
ftr-440	187	18	necessarily	necessarily	ADV
ftr-440	187	19	convince	convince	VERB
ftr-440	187	20	everyone	everyone	PRON
ftr-440	187	21	that	that	SCONJ
ftr-440	187	22	damages	damage	VERB
ftr-440	187	23	traceable	traceable	ADJ
ftr-440	187	24	to	to	ADP
ftr-440	187	25	lost	lose	VERB
ftr-440	187	26	profits	profit	NOUN
ftr-440	187	27	should	should	AUX
ftr-440	187	28	be	be	AUX
ftr-440	187	29	excluded	exclude	VERB
ftr-440	187	30	from	from	ADP
ftr-440	187	31	income	income	NOUN
ftr-440	187	32	;	;	PUNCT
ftr-440	187	33	but	but	CCONJ
ftr-440	187	34	that	that	DET
ftr-440	187	35	decision	decision	NOUN
ftr-440	187	36	rests	rest	VERB
ftr-440	187	37	on	on	ADP
ftr-440	187	38	a	a	DET
ftr-440	187	39	weighing	weighing	NOUN
ftr-440	187	40	of	of	ADP
ftr-440	187	41	competing	compete	VERB
ftr-440	187	42	values	value	NOUN
ftr-440	187	43	,	,	PUNCT
ftr-440	187	44	which	which	PRON
ftr-440	187	45	also	also	ADV
ftr-440	187	46	requires	require	VERB
ftr-440	187	47	the	the	DET
ftr-440	187	48	decision	decision	NOUN
ftr-440	187	49	35	35	NUM
ftr-440	187	50	.	.	PUNCT
ftr-440	188	1	515	515	NUM
ftr-440	188	2	u.s	u.s	PROPN
ftr-440	188	3	.	.	PROPN
ftr-440	188	4	323	323	NUM
ftr-440	188	5	(	(	PUNCT
ftr-440	188	6	1995	1995	NUM
ftr-440	188	7	)	)	PUNCT
ftr-440	188	8	.	.	PUNCT
ftr-440	189	1	36	36	NUM
ftr-440	189	2	.	.	PUNCT
ftr-440	190	1	see	see	VERB
ftr-440	190	2	,	,	PUNCT
ftr-440	190	3	e.g.	e.g.	ADV
ftr-440	190	4	,	,	PUNCT
ftr-440	190	5	regs	reg	NOUN
ftr-440	190	6	.	.	PUNCT
ftr-440	191	1	§	§	PROPN
ftr-440	191	2	1.161	1.161	NUM
ftr-440	191	3	-	-	SYM
ftr-440	191	4	1	1	NUM
ftr-440	191	5	.	.	PUNCT
ftr-440	192	1	[	[	X
ftr-440	192	2	vol	vol	X
ftr-440	192	3	4:2	4:2	NUM
ftr-440	192	4	the	the	DET
ftr-440	192	5	constitutionality	constitutionality	NOUN
ftr-440	192	6	of	of	ADP
ftr-440	192	7	taxing	tax	VERB
ftr-440	192	8	compensatory	compensatory	ADJ
ftr-440	192	9	damages	damage	NOUN
ftr-440	192	10	maker	maker	NOUN
ftr-440	192	11	to	to	PART
ftr-440	192	12	decide	decide	VERB
ftr-440	192	13	the	the	DET
ftr-440	192	14	nature	nature	NOUN
ftr-440	192	15	of	of	ADP
ftr-440	192	16	the	the	DET
ftr-440	192	17	underlying	underlie	VERB
ftr-440	192	18	circumstances	circumstance	NOUN
ftr-440	192	19	;	;	PUNCT
ftr-440	192	20	and	and	CCONJ
ftr-440	192	21	the	the	DET
ftr-440	192	22	resolution	resolution	NOUN
ftr-440	192	23	of	of	ADP
ftr-440	192	24	those	those	DET
ftr-440	192	25	issues	issue	NOUN
ftr-440	192	26	is	be	AUX
ftr-440	192	27	properly	properly	ADV
ftr-440	192	28	left	leave	VERB
ftr-440	192	29	to	to	ADP
ftr-440	192	30	the	the	DET
ftr-440	192	31	political	political	ADJ
ftr-440	192	32	body	body	NOUN
ftr-440	192	33	.	.	PUNCT
ftr-440	193	1	note	note	VERB
ftr-440	193	2	that	that	SCONJ
ftr-440	193	3	none	none	NOUN
ftr-440	193	4	of	of	ADP
ftr-440	193	5	those	those	DET
ftr-440	193	6	considerations	consideration	NOUN
ftr-440	193	7	was	be	AUX
ftr-440	193	8	deemed	deem	VERB
ftr-440	193	9	strong	strong	ADJ
ftr-440	193	10	enough	enough	ADV
ftr-440	193	11	to	to	PART
ftr-440	193	12	prevent	prevent	VERB
ftr-440	193	13	congress	congress	PROPN
ftr-440	193	14	from	from	ADP
ftr-440	193	15	distinguishing	distinguish	VERB
ftr-440	193	16	that	that	DET
ftr-440	193	17	part	part	NOUN
ftr-440	193	18	of	of	ADP
ftr-440	193	19	an	an	DET
ftr-440	193	20	award	award	NOUN
ftr-440	193	21	that	that	PRON
ftr-440	193	22	provides	provide	VERB
ftr-440	193	23	reimbursement	reimbursement	NOUN
ftr-440	193	24	of	of	ADP
ftr-440	193	25	previously	previously	ADV
ftr-440	193	26	deducted	deduct	VERB
ftr-440	193	27	medical	medical	ADJ
ftr-440	193	28	expenses	expense	NOUN
ftr-440	193	29	and	and	CCONJ
ftr-440	193	30	subjecting	subject	VERB
ftr-440	193	31	that	that	DET
ftr-440	193	32	part	part	NOUN
ftr-440	193	33	of	of	ADP
ftr-440	193	34	the	the	DET
ftr-440	193	35	award	award	NOUN
ftr-440	193	36	to	to	ADP
ftr-440	193	37	taxation	taxation	NOUN
ftr-440	193	38	.	.	PUNCT
ftr-440	194	1	the	the	DET
ftr-440	194	2	apparent	apparent	ADJ
ftr-440	194	3	explanation	explanation	NOUN
ftr-440	194	4	is	be	AUX
ftr-440	194	5	that	that	SCONJ
ftr-440	194	6	the	the	DET
ftr-440	194	7	competing	compete	VERB
ftr-440	194	8	principle	principle	NOUN
ftr-440	194	9	of	of	ADP
ftr-440	194	10	not	not	PART
ftr-440	194	11	permitting	permit	VERB
ftr-440	194	12	double	double	ADJ
ftr-440	194	13	allowances	allowance	NOUN
ftr-440	194	14	overrode	overrode	NOUN
ftr-440	194	15	the	the	DET
ftr-440	194	16	other	other	ADJ
ftr-440	194	17	considerations	consideration	NOUN
ftr-440	194	18	.	.	PUNCT
ftr-440	195	1	the	the	DET
ftr-440	195	2	author	author	NOUN
ftr-440	195	3	would	would	AUX
ftr-440	195	4	not	not	PART
ftr-440	195	5	like	like	VERB
ftr-440	195	6	to	to	PART
ftr-440	195	7	defend	defend	VERB
ftr-440	195	8	the	the	DET
ftr-440	195	9	wisdom	wisdom	NOUN
ftr-440	195	10	of	of	ADP
ftr-440	195	11	that	that	DET
ftr-440	195	12	distinction	distinction	NOUN
ftr-440	195	13	,	,	PUNCT
ftr-440	195	14	which	which	PRON
ftr-440	195	15	in	in	ADP
ftr-440	195	16	part	part	NOUN
ftr-440	195	17	is	be	AUX
ftr-440	195	18	inconsistent	inconsistent	ADJ
ftr-440	195	19	with	with	ADP
ftr-440	195	20	one	one	NUM
ftr-440	195	21	of	of	ADP
ftr-440	195	22	the	the	DET
ftr-440	195	23	rationales	rationale	NOUN
ftr-440	195	24	suggested	suggest	VERB
ftr-440	195	25	for	for	ADP
ftr-440	195	26	the	the	DET
ftr-440	195	27	treatment	treatment	NOUN
ftr-440	195	28	of	of	ADP
ftr-440	195	29	compensation	compensation	NOUN
ftr-440	195	30	for	for	ADP
ftr-440	195	31	lost	lose	VERB
ftr-440	195	32	wages	wage	NOUN
ftr-440	195	33	-	-	PUNCT
ftr-440	195	34	namely	namely	ADV
ftr-440	195	35	,	,	PUNCT
ftr-440	195	36	that	that	SCONJ
ftr-440	195	37	the	the	DET
ftr-440	195	38	amount	amount	NOUN
ftr-440	195	39	of	of	ADP
ftr-440	195	40	lost	lost	ADJ
ftr-440	195	41	wages	wage	NOUN
ftr-440	195	42	is	be	AUX
ftr-440	195	43	merely	merely	ADV
ftr-440	195	44	an	an	DET
ftr-440	195	45	indicator	indicator	NOUN
ftr-440	195	46	of	of	ADP
ftr-440	195	47	the	the	DET
ftr-440	195	48	proper	proper	ADJ
ftr-440	195	49	monetary	monetary	ADJ
ftr-440	195	50	figure	figure	NOUN
ftr-440	195	51	to	to	PART
ftr-440	195	52	represent	represent	VERB
ftr-440	195	53	the	the	DET
ftr-440	195	54	taxpayer	taxpayer	NOUN
ftr-440	195	55	's	's	PART
ftr-440	195	56	personal	personal	ADJ
ftr-440	195	57	loss	loss	NOUN
ftr-440	195	58	.	.	PUNCT
ftr-440	196	1	but	but	CCONJ
ftr-440	196	2	congress	congress	PROPN
ftr-440	196	3	's	's	PART
ftr-440	196	4	judgments	judgment	NOUN
ftr-440	196	5	,	,	PUNCT
ftr-440	196	6	in	in	ADP
ftr-440	196	7	tax	tax	NOUN
ftr-440	196	8	as	as	ADV
ftr-440	196	9	well	well	ADV
ftr-440	196	10	as	as	ADP
ftr-440	196	11	in	in	ADP
ftr-440	196	12	many	many	ADJ
ftr-440	196	13	other	other	ADJ
ftr-440	196	14	matters	matter	NOUN
ftr-440	196	15	,	,	PUNCT
ftr-440	196	16	are	be	AUX
ftr-440	196	17	not	not	PART
ftr-440	196	18	always	always	ADV
ftr-440	196	19	wise	wise	ADJ
ftr-440	196	20	.	.	PUNCT
ftr-440	197	1	nonetheless	nonetheless	ADV
ftr-440	197	2	,	,	PUNCT
ftr-440	197	3	wisdom	wisdom	NOUN
ftr-440	197	4	lies	lie	VERB
ftr-440	197	5	in	in	ADP
ftr-440	197	6	leaving	leave	VERB
ftr-440	197	7	those	those	DET
ftr-440	197	8	judgments	judgment	NOUN
ftr-440	197	9	to	to	ADP
ftr-440	197	10	congress	congress	PROPN
ftr-440	197	11	where	where	SCONJ
ftr-440	197	12	there	there	PRON
ftr-440	197	13	is	be	VERB
ftr-440	197	14	flexibility	flexibility	NOUN
ftr-440	197	15	for	for	ADP
ftr-440	197	16	change	change	NOUN
ftr-440	197	17	.	.	PUNCT
ftr-440	198	1	the	the	DET
ftr-440	198	2	administrative	administrative	ADJ
ftr-440	198	3	complexity	complexity	NOUN
ftr-440	198	4	of	of	ADP
ftr-440	198	5	determining	determine	VERB
ftr-440	198	6	whether	whether	SCONJ
ftr-440	198	7	taxpayers	taxpayer	NOUN
ftr-440	198	8	who	who	PRON
ftr-440	198	9	are	be	AUX
ftr-440	198	10	taxed	tax	VERB
ftr-440	198	11	differently	differently	ADV
ftr-440	198	12	do	do	VERB
ftr-440	198	13	or	or	CCONJ
ftr-440	198	14	do	do	AUX
ftr-440	198	15	not	not	PART
ftr-440	198	16	occupy	occupy	VERB
ftr-440	198	17	the	the	DET
ftr-440	198	18	same	same	ADJ
ftr-440	198	19	status	status	NOUN
ftr-440	198	20	is	be	AUX
ftr-440	198	21	especially	especially	ADV
ftr-440	198	22	difficult	difficult	ADJ
ftr-440	198	23	in	in	ADP
ftr-440	198	24	the	the	DET
ftr-440	198	25	tax	tax	NOUN
ftr-440	198	26	area	area	NOUN
ftr-440	198	27	where	where	SCONJ
ftr-440	198	28	so	so	ADV
ftr-440	198	29	many	many	ADJ
ftr-440	198	30	differences	difference	NOUN
ftr-440	198	31	of	of	ADP
ftr-440	198	32	treatment	treatment	NOUN
ftr-440	198	33	exist	exist	VERB
ftr-440	198	34	.	.	PUNCT
ftr-440	199	1	the	the	DET
ftr-440	199	2	line	line	NOUN
ftr-440	199	3	that	that	PRON
ftr-440	199	4	congress	congress	PROPN
ftr-440	199	5	drew	draw	VERB
ftr-440	199	6	rests	rest	NOUN
ftr-440	199	7	on	on	ADP
ftr-440	199	8	the	the	DET
ftr-440	199	9	existence	existence	NOUN
ftr-440	199	10	of	of	ADP
ftr-440	199	11	a	a	DET
ftr-440	199	12	physical	physical	ADJ
ftr-440	199	13	injury	injury	NOUN
ftr-440	199	14	.	.	PUNCT
ftr-440	200	1	not	not	PART
ftr-440	200	2	all	all	DET
ftr-440	200	3	physical	physical	ADJ
ftr-440	200	4	injuries	injury	NOUN
ftr-440	200	5	arouse	arouse	VERB
ftr-440	200	6	a	a	DET
ftr-440	200	7	high	high	ADJ
ftr-440	200	8	level	level	NOUN
ftr-440	200	9	of	of	ADP
ftr-440	200	10	sympathy	sympathy	NOUN
ftr-440	200	11	.	.	PUNCT
ftr-440	201	1	the	the	DET
ftr-440	201	2	taxation	taxation	NOUN
ftr-440	201	3	of	of	ADP
ftr-440	201	4	an	an	DET
ftr-440	201	5	award	award	NOUN
ftr-440	201	6	to	to	ADP
ftr-440	201	7	a	a	DET
ftr-440	201	8	victim	victim	NOUN
ftr-440	201	9	of	of	ADP
ftr-440	201	10	a	a	DET
ftr-440	201	11	mildly	mildly	ADV
ftr-440	201	12	sprained	sprain	VERB
ftr-440	201	13	ankle	ankle	NOUN
ftr-440	201	14	or	or	CCONJ
ftr-440	201	15	a	a	DET
ftr-440	201	16	bruise	bruise	NOUN
ftr-440	201	17	would	would	AUX
ftr-440	201	18	not	not	PART
ftr-440	201	19	appear	appear	VERB
ftr-440	201	20	especially	especially	ADV
ftr-440	201	21	rapacious	rapacious	ADJ
ftr-440	201	22	.	.	PUNCT
ftr-440	202	1	on	on	ADP
ftr-440	202	2	the	the	DET
ftr-440	202	3	other	other	ADJ
ftr-440	202	4	hand	hand	NOUN
ftr-440	202	5	,	,	PUNCT
ftr-440	202	6	some	some	DET
ftr-440	202	7	nonphysical	nonphysical	ADJ
ftr-440	202	8	injuries	injury	NOUN
ftr-440	202	9	can	can	AUX
ftr-440	202	10	arouse	arouse	VERB
ftr-440	202	11	great	great	ADJ
ftr-440	202	12	sympathy	sympathy	NOUN
ftr-440	202	13	.	.	PUNCT
ftr-440	203	1	the	the	DET
ftr-440	203	2	line	line	NOUN
ftr-440	203	3	was	be	AUX
ftr-440	203	4	drawn	draw	VERB
ftr-440	203	5	at	at	ADP
ftr-440	203	6	physical	physical	ADJ
ftr-440	203	7	injuries	injury	NOUN
ftr-440	203	8	,	,	PUNCT
ftr-440	203	9	even	even	ADV
ftr-440	203	10	though	though	SCONJ
ftr-440	203	11	it	it	PRON
ftr-440	203	12	is	be	AUX
ftr-440	203	13	not	not	PART
ftr-440	203	14	a	a	DET
ftr-440	203	15	perfect	perfect	ADJ
ftr-440	203	16	indicator	indicator	NOUN
ftr-440	203	17	of	of	ADP
ftr-440	203	18	when	when	SCONJ
ftr-440	203	19	high	high	ADJ
ftr-440	203	20	levels	level	NOUN
ftr-440	203	21	of	of	ADP
ftr-440	203	22	sympathy	sympathy	NOUN
ftr-440	203	23	exist	exist	VERB
ftr-440	203	24	,	,	PUNCT
ftr-440	203	25	because	because	SCONJ
ftr-440	203	26	it	it	PRON
ftr-440	203	27	provides	provide	VERB
ftr-440	203	28	a	a	DET
ftr-440	203	29	bright	bright	ADJ
ftr-440	203	30	line	line	NOUN
ftr-440	203	31	test	test	NOUN
ftr-440	203	32	that	that	PRON
ftr-440	203	33	generally	generally	ADV
ftr-440	203	34	separates	separate	VERB
ftr-440	203	35	the	the	DET
ftr-440	203	36	two	two	NUM
ftr-440	203	37	groups	group	NOUN
ftr-440	203	38	accurately	accurately	ADV
ftr-440	203	39	.	.	PUNCT
ftr-440	204	1	it	it	PRON
ftr-440	204	2	is	be	AUX
ftr-440	204	3	not	not	PART
ftr-440	204	4	a	a	DET
ftr-440	204	5	perfect	perfect	ADJ
ftr-440	204	6	line	line	NOUN
ftr-440	204	7	,	,	PUNCT
ftr-440	204	8	but	but	CCONJ
ftr-440	204	9	administrative	administrative	ADJ
ftr-440	204	10	feasibility	feasibility	NOUN
ftr-440	204	11	is	be	AUX
ftr-440	204	12	an	an	DET
ftr-440	204	13	important	important	ADJ
ftr-440	204	14	value	value	NOUN
ftr-440	204	15	that	that	PRON
ftr-440	204	16	is	be	AUX
ftr-440	204	17	the	the	DET
ftr-440	204	18	source	source	NOUN
ftr-440	204	19	of	of	ADP
ftr-440	204	20	many	many	ADJ
ftr-440	204	21	such	such	ADJ
ftr-440	204	22	differences	difference	NOUN
ftr-440	204	23	of	of	ADP
ftr-440	204	24	treatment	treatment	NOUN
ftr-440	204	25	in	in	ADP
ftr-440	204	26	the	the	DET
ftr-440	204	27	tax	tax	NOUN
ftr-440	204	28	laws	law	NOUN
ftr-440	204	29	.	.	PUNCT
ftr-440	205	1	the	the	DET
ftr-440	205	2	proper	proper	ADJ
ftr-440	205	3	resort	resort	NOUN
ftr-440	205	4	to	to	ADP
ftr-440	205	5	bright	bright	ADJ
ftr-440	205	6	line	line	NOUN
ftr-440	205	7	distinctions	distinction	NOUN
ftr-440	205	8	is	be	AUX
ftr-440	205	9	another	another	DET
ftr-440	205	10	reason	reason	NOUN
ftr-440	205	11	that	that	SCONJ
ftr-440	205	12	the	the	DET
ftr-440	205	13	courts	court	NOUN
ftr-440	205	14	should	should	AUX
ftr-440	205	15	not	not	PART
ftr-440	205	16	seek	seek	VERB
ftr-440	205	17	to	to	PART
ftr-440	205	18	impose	impose	VERB
ftr-440	205	19	equality	equality	NOUN
ftr-440	205	20	of	of	ADP
ftr-440	205	21	treatment	treatment	NOUN
ftr-440	205	22	on	on	ADP
ftr-440	205	23	the	the	DET
ftr-440	205	24	tax	tax	NOUN
ftr-440	205	25	law	law	NOUN
ftr-440	205	26	.	.	PUNCT
ftr-440	206	1	if	if	SCONJ
ftr-440	206	2	the	the	DET
ftr-440	206	3	detractors	detractor	NOUN
ftr-440	206	4	'	'	PART
ftr-440	206	5	thesis	thesis	NOUN
ftr-440	206	6	were	be	AUX
ftr-440	206	7	adopted	adopt	VERB
ftr-440	206	8	by	by	ADP
ftr-440	206	9	the	the	DET
ftr-440	206	10	supreme	supreme	PROPN
ftr-440	206	11	court	court	PROPN
ftr-440	206	12	it	it	PRON
ftr-440	206	13	could	could	AUX
ftr-440	206	14	lead	lead	VERB
ftr-440	206	15	to	to	ADP
ftr-440	206	16	undesirable	undesirable	ADJ
ftr-440	206	17	tax	tax	NOUN
ftr-440	206	18	consequences	consequence	NOUN
ftr-440	206	19	in	in	ADP
ftr-440	206	20	a	a	DET
ftr-440	206	21	variety	variety	NOUN
ftr-440	206	22	of	of	ADP
ftr-440	206	23	other	other	ADJ
ftr-440	206	24	circumstances	circumstance	NOUN
ftr-440	206	25	.	.	PUNCT
ftr-440	207	1	the	the	DET
ftr-440	207	2	case	case	NOUN
ftr-440	207	3	for	for	ADP
ftr-440	207	4	unconstitutionality	unconstitutionality	NOUN
ftr-440	207	5	of	of	ADP
ftr-440	207	6	taxing	tax	VERB
ftr-440	207	7	compensatory	compensatory	ADJ
ftr-440	207	8	damages	damage	NOUN
ftr-440	207	9	for	for	ADP
ftr-440	207	10	nonphysical	nonphysical	ADJ
ftr-440	207	11	injuries	injury	NOUN
ftr-440	207	12	rests	rest	VERB
ftr-440	207	13	on	on	ADP
ftr-440	207	14	the	the	DET
ftr-440	207	15	proposition	proposition	NOUN
ftr-440	207	16	that	that	SCONJ
ftr-440	207	17	human	human	ADJ
ftr-440	207	18	capital	capital	NOUN
ftr-440	207	19	is	be	AUX
ftr-440	207	20	of	of	ADP
ftr-440	207	21	such	such	DET
ftr-440	207	22	a	a	DET
ftr-440	207	23	personal	personal	ADJ
ftr-440	207	24	,	,	PUNCT
ftr-440	207	25	noncommercial	noncommercial	ADJ
ftr-440	207	26	nature	nature	NOUN
ftr-440	207	27	that	that	PRON
ftr-440	207	28	a	a	DET
ftr-440	207	29	monetary	monetary	ADJ
ftr-440	207	30	substitution	substitution	NOUN
ftr-440	207	31	for	for	ADP
ftr-440	207	32	it	it	PRON
ftr-440	207	33	should	should	AUX
ftr-440	207	34	lie	lie	VERB
ftr-440	207	35	outside	outside	ADP
ftr-440	207	36	the	the	DET
ftr-440	207	37	scope	scope	NOUN
ftr-440	207	38	of	of	ADP
ftr-440	207	39	the	the	DET
ftr-440	207	40	income	income	NOUN
ftr-440	207	41	tax	tax	NOUN
ftr-440	207	42	law	law	NOUN
ftr-440	207	43	,	,	PUNCT
ftr-440	207	44	and	and	CCONJ
ftr-440	207	45	so	so	ADV
ftr-440	207	46	the	the	DET
ftr-440	207	47	absence	absence	NOUN
ftr-440	207	48	of	of	ADP
ftr-440	207	49	basis	basis	NOUN
ftr-440	207	50	is	be	AUX
ftr-440	207	51	not	not	PART
ftr-440	207	52	relevant	relevant	ADJ
ftr-440	207	53	to	to	ADP
ftr-440	207	54	the	the	DET
ftr-440	207	55	determination	determination	NOUN
ftr-440	207	56	of	of	ADP
ftr-440	207	57	whether	whether	SCONJ
ftr-440	207	58	it	it	PRON
ftr-440	207	59	is	be	AUX
ftr-440	207	60	income	income	NOUN
ftr-440	207	61	for	for	ADP
ftr-440	207	62	constitutional	constitutional	ADJ
ftr-440	207	63	purposes	purpose	NOUN
ftr-440	207	64	.	.	PUNCT
ftr-440	208	1	the	the	DET
ftr-440	208	2	case	case	NOUN
ftr-440	208	3	does	do	AUX
ftr-440	208	4	not	not	PART
ftr-440	208	5	rest	rest	VERB
ftr-440	208	6	on	on	ADP
ftr-440	208	7	considerations	consideration	NOUN
ftr-440	208	8	of	of	ADP
ftr-440	208	9	involuntariness	involuntariness	NOUN
ftr-440	208	10	of	of	ADP
ftr-440	208	11	conversion	conversion	NOUN
ftr-440	208	12	or	or	CCONJ
ftr-440	208	13	of	of	ADP
ftr-440	208	14	relative	relative	ADJ
ftr-440	208	15	degrees	degree	NOUN
ftr-440	208	16	of	of	ADP
ftr-440	208	17	sympathy	sympathy	NOUN
ftr-440	208	18	since	since	SCONJ
ftr-440	208	19	those	those	PRON
ftr-440	208	20	have	have	VERB
ftr-440	208	21	nothing	nothing	PRON
ftr-440	208	22	to	to	PART
ftr-440	208	23	do	do	VERB
ftr-440	208	24	with	with	ADP
ftr-440	208	25	the	the	DET
ftr-440	208	26	question	question	NOUN
ftr-440	208	27	of	of	ADP
ftr-440	208	28	whether	whether	SCONJ
ftr-440	208	29	the	the	DET
ftr-440	208	30	receipt	receipt	NOUN
ftr-440	208	31	of	of	ADP
ftr-440	208	32	such	such	ADJ
ftr-440	208	33	damages	damage	NOUN
ftr-440	208	34	is	be	AUX
ftr-440	208	35	not	not	PART
ftr-440	208	36	income	income	NOUN
ftr-440	208	37	under	under	ADP
ftr-440	208	38	the	the	DET
ftr-440	208	39	sixteenth	sixteenth	ADJ
ftr-440	208	40	amendment	amendment	NOUN
ftr-440	208	41	.	.	PUNCT
ftr-440	209	1	even	even	ADV
ftr-440	209	2	the	the	DET
ftr-440	209	3	issue	issue	NOUN
ftr-440	209	4	of	of	ADP
ftr-440	209	5	inequality	inequality	NOUN
ftr-440	209	6	of	of	ADP
ftr-440	209	7	treatment	treatment	NOUN
ftr-440	209	8	is	be	AUX
ftr-440	209	9	not	not	PART
ftr-440	209	10	the	the	DET
ftr-440	209	11	basis	basis	NOUN
ftr-440	209	12	of	of	ADP
ftr-440	209	13	the	the	DET
ftr-440	209	14	detractors	detractor	NOUN
ftr-440	209	15	'	'	PART
ftr-440	209	16	case	case	NOUN
ftr-440	209	17	since	since	SCONJ
ftr-440	209	18	its	its	PRON
ftr-440	209	19	assigned	assign	VERB
ftr-440	209	20	role	role	NOUN
ftr-440	209	21	is	be	AUX
ftr-440	209	22	to	to	PART
ftr-440	209	23	influence	influence	VERB
ftr-440	209	24	the	the	DET
ftr-440	209	25	court	court	NOUN
ftr-440	209	26	to	to	PART
ftr-440	209	27	make	make	VERB
ftr-440	209	28	a	a	DET
ftr-440	209	29	determination	determination	NOUN
ftr-440	209	30	that	that	PRON
ftr-440	209	31	money	money	NOUN
ftr-440	209	32	received	receive	VERB
ftr-440	209	33	for	for	ADP
ftr-440	209	34	a	a	DET
ftr-440	209	35	personal	personal	ADJ
ftr-440	209	36	attribute	attribute	NOUN
ftr-440	209	37	is	be	AUX
ftr-440	209	38	not	not	PART
ftr-440	209	39	subject	subject	ADJ
ftr-440	209	40	to	to	ADP
ftr-440	209	41	the	the	DET
ftr-440	209	42	tax	tax	NOUN
ftr-440	209	43	law	law	NOUN
ftr-440	209	44	.	.	PUNCT
ftr-440	210	1	consider	consider	VERB
ftr-440	210	2	some	some	PRON
ftr-440	210	3	of	of	ADP
ftr-440	210	4	the	the	DET
ftr-440	210	5	likely	likely	ADJ
ftr-440	210	6	consequences	consequence	NOUN
ftr-440	210	7	of	of	ADP
ftr-440	210	8	accepting	accept	VERB
ftr-440	210	9	that	that	DET
ftr-440	210	10	proposition	proposition	NOUN
ftr-440	210	11	.	.	PUNCT
ftr-440	211	1	19991	19991	NUM
ftr-440	211	2	florida	florida	PROPN
ftr-440	211	3	tax	tax	NOUN
ftr-440	211	4	review	review	NOUN
ftr-440	211	5	if	if	SCONJ
ftr-440	211	6	the	the	DET
ftr-440	211	7	tax	tax	NOUN
ftr-440	211	8	law	law	NOUN
ftr-440	211	9	does	do	AUX
ftr-440	211	10	not	not	PART
ftr-440	211	11	apply	apply	VERB
ftr-440	211	12	to	to	ADP
ftr-440	211	13	money	money	NOUN
ftr-440	211	14	received	receive	VERB
ftr-440	211	15	for	for	ADP
ftr-440	211	16	a	a	DET
ftr-440	211	17	victim	victim	NOUN
ftr-440	211	18	's	's	PART
ftr-440	211	19	personal	personal	ADJ
ftr-440	211	20	attributes	attribute	NOUN
ftr-440	211	21	because	because	SCONJ
ftr-440	211	22	of	of	ADP
ftr-440	211	23	the	the	DET
ftr-440	211	24	highly	highly	ADV
ftr-440	211	25	personal	personal	ADJ
ftr-440	211	26	and	and	CCONJ
ftr-440	211	27	noncommercial	noncommercial	ADJ
ftr-440	211	28	nature	nature	NOUN
ftr-440	211	29	of	of	ADP
ftr-440	211	30	those	those	DET
ftr-440	211	31	attributes	attribute	NOUN
ftr-440	211	32	,	,	PUNCT
ftr-440	211	33	it	it	PRON
ftr-440	211	34	would	would	AUX
ftr-440	211	35	seem	seem	VERB
ftr-440	211	36	to	to	PART
ftr-440	211	37	have	have	VERB
ftr-440	211	38	no	no	DET
ftr-440	211	39	application	application	NOUN
ftr-440	211	40	when	when	SCONJ
ftr-440	211	41	an	an	DET
ftr-440	211	42	individual	individual	NOUN
ftr-440	211	43	voluntarily	voluntarily	ADV
ftr-440	211	44	accepts	accept	VERB
ftr-440	211	45	payment	payment	NOUN
ftr-440	211	46	for	for	ADP
ftr-440	211	47	the	the	DET
ftr-440	211	48	future	future	ADJ
ftr-440	211	49	invasion	invasion	NOUN
ftr-440	211	50	of	of	ADP
ftr-440	211	51	those	those	DET
ftr-440	211	52	attributes	attribute	NOUN
ftr-440	211	53	.	.	PUNCT
ftr-440	212	1	consider	consider	VERB
ftr-440	212	2	the	the	DET
ftr-440	212	3	following	follow	VERB
ftr-440	212	4	hypothetical	hypothetical	ADJ
ftr-440	212	5	example	example	NOUN
ftr-440	212	6	.	.	PUNCT
ftr-440	213	1	an	an	DET
ftr-440	213	2	author	author	NOUN
ftr-440	213	3	and	and	CCONJ
ftr-440	213	4	publishing	publishing	NOUN
ftr-440	213	5	firm	firm	NOUN
ftr-440	213	6	inform	inform	VERB
ftr-440	213	7	a	a	PRON
ftr-440	213	8	that	that	SCONJ
ftr-440	213	9	the	the	DET
ftr-440	213	10	author	author	NOUN
ftr-440	213	11	has	have	AUX
ftr-440	213	12	written	write	VERB
ftr-440	213	13	a	a	DET
ftr-440	213	14	book	book	NOUN
ftr-440	213	15	in	in	ADP
ftr-440	213	16	which	which	PRON
ftr-440	213	17	an	an	DET
ftr-440	213	18	experience	experience	NOUN
ftr-440	213	19	of	of	ADP
ftr-440	213	20	a	a	PRON
ftr-440	213	21	's	's	PART
ftr-440	213	22	is	be	AUX
ftr-440	213	23	recounted	recount	VERB
ftr-440	213	24	that	that	PRON
ftr-440	213	25	will	will	AUX
ftr-440	213	26	humiliate	humiliate	VERB
ftr-440	213	27	a	a	PRON
ftr-440	213	28	and	and	CCONJ
ftr-440	213	29	subject	subject	VERB
ftr-440	213	30	him	he	PRON
ftr-440	213	31	to	to	PART
ftr-440	213	32	scorn	scorn	VERB
ftr-440	213	33	.	.	PUNCT
ftr-440	214	1	a	a	PRON
ftr-440	214	2	is	be	AUX
ftr-440	214	3	not	not	PART
ftr-440	214	4	a	a	DET
ftr-440	214	5	public	public	ADJ
ftr-440	214	6	figure	figure	NOUN
ftr-440	214	7	,	,	PUNCT
ftr-440	214	8	and	and	CCONJ
ftr-440	214	9	so	so	ADV
ftr-440	214	10	the	the	DET
ftr-440	214	11	publisher	publisher	NOUN
ftr-440	214	12	fears	fear	VERB
ftr-440	214	13	that	that	SCONJ
ftr-440	214	14	this	this	DET
ftr-440	214	15	work	work	NOUN
ftr-440	214	16	may	may	AUX
ftr-440	214	17	make	make	VERB
ftr-440	214	18	it	it	PRON
ftr-440	214	19	vulnerable	vulnerable	ADJ
ftr-440	214	20	to	to	ADP
ftr-440	214	21	an	an	DET
ftr-440	214	22	action	action	NOUN
ftr-440	214	23	for	for	ADP
ftr-440	214	24	invasion	invasion	NOUN
ftr-440	214	25	of	of	ADP
ftr-440	214	26	a	a	PRON
ftr-440	214	27	's	's	PART
ftr-440	214	28	privacy	privacy	NOUN
ftr-440	214	29	.	.	PUNCT
ftr-440	215	1	the	the	DET
ftr-440	215	2	publisher	publisher	NOUN
ftr-440	215	3	pays	pay	VERB
ftr-440	215	4	a	a	DET
ftr-440	215	5	$	$	SYM
ftr-440	215	6	100,000	100,000	NUM
ftr-440	215	7	for	for	ADP
ftr-440	215	8	a	a	DET
ftr-440	215	9	's	's	PART
ftr-440	215	10	release	release	NOUN
ftr-440	215	11	of	of	ADP
ftr-440	215	12	all	all	DET
ftr-440	215	13	claims	claim	NOUN
ftr-440	215	14	a	a	PRON
ftr-440	215	15	may	may	AUX
ftr-440	215	16	have	have	AUX
ftr-440	215	17	because	because	SCONJ
ftr-440	215	18	of	of	ADP
ftr-440	215	19	the	the	DET
ftr-440	215	20	publication	publication	NOUN
ftr-440	215	21	of	of	ADP
ftr-440	215	22	the	the	DET
ftr-440	215	23	book	book	NOUN
ftr-440	215	24	.	.	PUNCT
ftr-440	216	1	the	the	DET
ftr-440	216	2	detractors	detractor	NOUN
ftr-440	216	3	'	'	PART
ftr-440	216	4	proposed	propose	VERB
ftr-440	216	5	principle	principle	NOUN
ftr-440	216	6	would	would	AUX
ftr-440	216	7	seem	seem	VERB
ftr-440	216	8	to	to	PART
ftr-440	216	9	apply	apply	VERB
ftr-440	216	10	here	here	ADV
ftr-440	216	11	to	to	PART
ftr-440	216	12	prevent	prevent	VERB
ftr-440	216	13	taxation	taxation	NOUN
ftr-440	216	14	of	of	ADP
ftr-440	216	15	the	the	DET
ftr-440	216	16	$	$	SYM
ftr-440	216	17	100,000	100,000	NUM
ftr-440	216	18	,	,	PUNCT
ftr-440	216	19	since	since	SCONJ
ftr-440	216	20	a	a	PRON
ftr-440	216	21	has	have	AUX
ftr-440	216	22	effectively	effectively	ADV
ftr-440	216	23	sold	sell	VERB
ftr-440	216	24	part	part	NOUN
ftr-440	216	25	of	of	ADP
ftr-440	216	26	his	his	PRON
ftr-440	216	27	right	right	NOUN
ftr-440	216	28	to	to	PART
ftr-440	216	29	be	be	AUX
ftr-440	216	30	secure	secure	ADJ
ftr-440	216	31	in	in	ADP
ftr-440	216	32	his	his	PRON
ftr-440	216	33	privacy	privacy	NOUN
ftr-440	216	34	,	,	PUNCT
ftr-440	216	35	and	and	CCONJ
ftr-440	216	36	(	(	PUNCT
ftr-440	216	37	under	under	ADP
ftr-440	216	38	the	the	DET
ftr-440	216	39	detractors	detractor	NOUN
ftr-440	216	40	'	'	PART
ftr-440	216	41	view	view	NOUN
ftr-440	216	42	)	)	PUNCT
ftr-440	216	43	basis	basis	NOUN
ftr-440	216	44	plays	play	VERB
ftr-440	216	45	no	no	DET
ftr-440	216	46	role	role	NOUN
ftr-440	216	47	in	in	ADP
ftr-440	216	48	determining	determine	VERB
ftr-440	216	49	whether	whether	SCONJ
ftr-440	216	50	the	the	DET
ftr-440	216	51	receipt	receipt	NOUN
ftr-440	216	52	was	be	AUX
ftr-440	216	53	a	a	DET
ftr-440	216	54	gain	gain	NOUN
ftr-440	216	55	for	for	ADP
ftr-440	216	56	sixteenth	sixteenth	ADJ
ftr-440	216	57	amendment	amendment	NOUN
ftr-440	216	58	purposes	purpose	NOUN
ftr-440	216	59	.	.	PUNCT
ftr-440	217	1	for	for	ADP
ftr-440	217	2	statutory	statutory	ADJ
ftr-440	217	3	purposes	purpose	NOUN
ftr-440	217	4	,	,	PUNCT
ftr-440	217	5	the	the	DET
ftr-440	217	6	voluntary	voluntary	ADJ
ftr-440	217	7	commercialization	commercialization	NOUN
ftr-440	217	8	of	of	ADP
ftr-440	217	9	personal	personal	ADJ
ftr-440	217	10	attributes	attribute	NOUN
ftr-440	217	11	has	have	AUX
ftr-440	217	12	always	always	ADV
ftr-440	217	13	been	be	AUX
ftr-440	217	14	taxed	tax	VERB
ftr-440	217	15	even	even	ADV
ftr-440	217	16	though	though	SCONJ
ftr-440	217	17	compensation	compensation	NOUN
ftr-440	217	18	received	receive	VERB
ftr-440	217	19	for	for	ADP
ftr-440	217	20	damage	damage	NOUN
ftr-440	217	21	to	to	ADP
ftr-440	217	22	such	such	ADJ
ftr-440	217	23	attributes	attribute	NOUN
ftr-440	217	24	would	would	AUX
ftr-440	217	25	have	have	AUX
ftr-440	217	26	been	be	AUX
ftr-440	217	27	excluded,37	excluded,37	VERB
ftr-440	217	28	and	and	CCONJ
ftr-440	217	29	that	that	PRON
ftr-440	217	30	seems	seem	VERB
ftr-440	217	31	the	the	DET
ftr-440	217	32	proper	proper	ADJ
ftr-440	217	33	treatment	treatment	NOUN
ftr-440	217	34	.	.	PUNCT
ftr-440	218	1	the	the	DET
ftr-440	218	2	taxpayer	taxpayer	NOUN
ftr-440	218	3	has	have	AUX
ftr-440	218	4	chosen	choose	VERB
ftr-440	218	5	to	to	PART
ftr-440	218	6	place	place	VERB
ftr-440	218	7	part	part	NOUN
ftr-440	218	8	of	of	ADP
ftr-440	218	9	his	his	PRON
ftr-440	218	10	personhood	personhood	NOUN
ftr-440	218	11	in	in	ADP
ftr-440	218	12	the	the	DET
ftr-440	218	13	commercial	commercial	ADJ
ftr-440	218	14	market	market	NOUN
ftr-440	218	15	,	,	PUNCT
ftr-440	218	16	and	and	CCONJ
ftr-440	218	17	payments	payment	NOUN
ftr-440	218	18	received	receive	VERB
ftr-440	218	19	thereby	thereby	ADV
ftr-440	218	20	should	should	AUX
ftr-440	218	21	be	be	AUX
ftr-440	218	22	taxed	tax	VERB
ftr-440	218	23	.	.	PUNCT
ftr-440	219	1	it	it	PRON
ftr-440	219	2	is	be	AUX
ftr-440	219	3	possible	possible	ADJ
ftr-440	219	4	to	to	PART
ftr-440	219	5	distinguish	distinguish	VERB
ftr-440	219	6	a	a	PRON
ftr-440	219	7	's	's	PART
ftr-440	219	8	situation	situation	NOUN
ftr-440	219	9	from	from	ADP
ftr-440	219	10	that	that	PRON
ftr-440	219	11	of	of	ADP
ftr-440	219	12	the	the	DET
ftr-440	219	13	compensatory	compensatory	ADJ
ftr-440	219	14	damage	damage	NOUN
ftr-440	219	15	award	award	NOUN
ftr-440	219	16	,	,	PUNCT
ftr-440	219	17	but	but	CCONJ
ftr-440	219	18	that	that	PRON
ftr-440	219	19	distinction	distinction	NOUN
ftr-440	219	20	is	be	AUX
ftr-440	219	21	more	more	ADV
ftr-440	219	22	difficult	difficult	ADJ
ftr-440	219	23	to	to	PART
ftr-440	219	24	make	make	VERB
ftr-440	219	25	in	in	ADP
ftr-440	219	26	a	a	DET
ftr-440	219	27	constitutional	constitutional	ADJ
ftr-440	219	28	setting	setting	NOUN
ftr-440	219	29	than	than	ADP
ftr-440	219	30	in	in	ADP
ftr-440	219	31	a	a	DET
ftr-440	219	32	statutory	statutory	ADJ
ftr-440	219	33	one	one	NUM
ftr-440	219	34	.	.	PUNCT
ftr-440	220	1	the	the	DET
ftr-440	220	2	great	great	ADJ
ftr-440	220	3	difficulty	difficulty	NOUN
ftr-440	220	4	in	in	ADP
ftr-440	220	5	weighing	weigh	VERB
ftr-440	220	6	and	and	CCONJ
ftr-440	220	7	evaluating	evaluate	VERB
ftr-440	220	8	additional	additional	ADJ
ftr-440	220	9	factors	factor	NOUN
ftr-440	220	10	that	that	PRON
ftr-440	220	11	exist	exist	VERB
ftr-440	220	12	in	in	ADP
ftr-440	220	13	the	the	DET
ftr-440	220	14	huge	huge	ADJ
ftr-440	220	15	number	number	NOUN
ftr-440	220	16	of	of	ADP
ftr-440	220	17	circumstances	circumstance	NOUN
ftr-440	220	18	in	in	ADP
ftr-440	220	19	which	which	PRON
ftr-440	220	20	the	the	DET
ftr-440	220	21	tax	tax	NOUN
ftr-440	220	22	law	law	NOUN
ftr-440	220	23	provides	provide	VERB
ftr-440	220	24	differential	differential	ADJ
ftr-440	220	25	treatment	treatment	NOUN
ftr-440	220	26	may	may	AUX
ftr-440	220	27	be	be	AUX
ftr-440	220	28	one	one	NUM
ftr-440	220	29	of	of	ADP
ftr-440	220	30	the	the	DET
ftr-440	220	31	constraints	constraint	NOUN
ftr-440	220	32	on	on	ADP
ftr-440	220	33	subjecting	subject	VERB
ftr-440	220	34	differences	difference	NOUN
ftr-440	220	35	in	in	ADP
ftr-440	220	36	tax	tax	NOUN
ftr-440	220	37	law	law	NOUN
ftr-440	220	38	treatment	treatment	NOUN
ftr-440	220	39	to	to	PART
ftr-440	220	40	equal	equal	ADJ
ftr-440	220	41	protection	protection	NOUN
ftr-440	220	42	claims	claim	NOUN
ftr-440	220	43	.	.	PUNCT
ftr-440	221	1	the	the	DET
ftr-440	221	2	same	same	ADJ
ftr-440	221	3	considerations	consideration	NOUN
ftr-440	221	4	would	would	AUX
ftr-440	221	5	likely	likely	ADV
ftr-440	221	6	induce	induce	VERB
ftr-440	221	7	the	the	DET
ftr-440	221	8	courts	court	NOUN
ftr-440	221	9	to	to	PART
ftr-440	221	10	refrain	refrain	VERB
ftr-440	221	11	from	from	ADP
ftr-440	221	12	giving	give	VERB
ftr-440	221	13	great	great	ADJ
ftr-440	221	14	weight	weight	NOUN
ftr-440	221	15	to	to	ADP
ftr-440	221	16	the	the	DET
ftr-440	221	17	alleged	allege	VERB
ftr-440	221	18	inequality	inequality	NOUN
ftr-440	221	19	of	of	ADP
ftr-440	221	20	treatment	treatment	NOUN
ftr-440	221	21	in	in	ADP
ftr-440	221	22	determining	determine	VERB
ftr-440	221	23	whether	whether	SCONJ
ftr-440	221	24	the	the	DET
ftr-440	221	25	sixteenth	sixteenth	ADJ
ftr-440	221	26	amendment	amendment	NOUN
ftr-440	221	27	is	be	AUX
ftr-440	221	28	applicable	applicable	ADJ
ftr-440	221	29	.	.	PUNCT
ftr-440	222	1	in	in	ADP
ftr-440	222	2	short	short	ADJ
ftr-440	222	3	,	,	PUNCT
ftr-440	222	4	the	the	DET
ftr-440	222	5	court	court	NOUN
ftr-440	222	6	should	should	AUX
ftr-440	222	7	refrain	refrain	VERB
ftr-440	222	8	from	from	ADP
ftr-440	222	9	resorting	resort	VERB
ftr-440	222	10	to	to	ADP
ftr-440	222	11	equality	equality	NOUN
ftr-440	222	12	concepts	concept	NOUN
ftr-440	222	13	in	in	ADP
ftr-440	222	14	construing	construe	VERB
ftr-440	222	15	the	the	DET
ftr-440	222	16	word	word	NOUN
ftr-440	222	17	"	"	PUNCT
ftr-440	222	18	income	income	NOUN
ftr-440	222	19	"	"	PUNCT
ftr-440	222	20	in	in	ADP
ftr-440	222	21	the	the	DET
ftr-440	222	22	sixteenth	sixteenth	ADJ
ftr-440	222	23	amendment	amendment	NOUN
ftr-440	222	24	.	.	PUNCT
ftr-440	223	1	in	in	ADP
ftr-440	223	2	regard	regard	NOUN
ftr-440	223	3	to	to	ADP
ftr-440	223	4	the	the	DET
ftr-440	223	5	weight	weight	NOUN
ftr-440	223	6	to	to	PART
ftr-440	223	7	be	be	AUX
ftr-440	223	8	accorded	accord	VERB
ftr-440	223	9	inequality	inequality	NOUN
ftr-440	223	10	in	in	ADP
ftr-440	223	11	constitutional	constitutional	ADJ
ftr-440	223	12	interpretation	interpretation	NOUN
ftr-440	223	13	,	,	PUNCT
ftr-440	223	14	professor	professor	NOUN
ftr-440	223	15	hubbard	hubbard	PROPN
ftr-440	223	16	(	(	PUNCT
ftr-440	223	17	in	in	ADP
ftr-440	223	18	his	his	PRON
ftr-440	223	19	article	article	NOUN
ftr-440	223	20	on	on	ADP
ftr-440	223	21	this	this	DET
ftr-440	223	22	topic	topic	NOUN
ftr-440	223	23	)	)	PUNCT
ftr-440	223	24	relies	rely	VERB
ftr-440	223	25	heavily	heavily	ADV
ftr-440	223	26	on	on	ADP
ftr-440	223	27	the	the	DET
ftr-440	223	28	framework	framework	NOUN
ftr-440	223	29	for	for	ADP
ftr-440	223	30	constitutional	constitutional	ADJ
ftr-440	223	31	construction	construction	NOUN
ftr-440	223	32	that	that	PRON
ftr-440	223	33	he	he	PRON
ftr-440	223	34	attributes	attribute	VERB
ftr-440	223	35	to	to	ADP
ftr-440	223	36	ronald	ronald	PROPN
ftr-440	223	37	dworkin.38	dworkin.38	PROPN
ftr-440	223	38	while	while	SCONJ
ftr-440	223	39	the	the	DET
ftr-440	223	40	views	view	NOUN
ftr-440	223	41	of	of	ADP
ftr-440	223	42	dworkin	dworkin	PROPN
ftr-440	223	43	are	be	AUX
ftr-440	223	44	worthy	worthy	ADJ
ftr-440	223	45	of	of	ADP
ftr-440	223	46	respect	respect	NOUN
ftr-440	223	47	and	and	CCONJ
ftr-440	223	48	consideration	consideration	NOUN
ftr-440	223	49	,	,	PUNCT
ftr-440	223	50	they	they	PRON
ftr-440	223	51	are	be	AUX
ftr-440	223	52	not	not	PART
ftr-440	223	53	part	part	NOUN
ftr-440	223	54	of	of	ADP
ftr-440	223	55	the	the	DET
ftr-440	223	56	constitution	constitution	NOUN
ftr-440	223	57	.	.	PUNCT
ftr-440	224	1	reframing	reframe	VERB
ftr-440	224	2	a	a	DET
ftr-440	224	3	statement	statement	NOUN
ftr-440	224	4	of	of	ADP
ftr-440	224	5	justice	justice	NOUN
ftr-440	224	6	holmes	holmes	PROPN
ftr-440	224	7	in	in	ADP
ftr-440	224	8	his	his	PRON
ftr-440	224	9	dissent	dissent	NOUN
ftr-440	224	10	in	in	ADP
ftr-440	224	11	lochner	lochner	NOUN
ftr-440	224	12	v.	v.	ADP
ftr-440	224	13	new	new	PROPN
ftr-440	224	14	york	york	PROPN
ftr-440	224	15	,	,	PUNCT
ftr-440	224	16	the	the	DET
ftr-440	224	17	constitution	constitution	NOUN
ftr-440	224	18	does	do	AUX
ftr-440	224	19	not	not	PART
ftr-440	224	20	enact	enact	VERB
ftr-440	224	21	dworkin	dworkin	PROPN
ftr-440	224	22	's	's	PART
ftr-440	224	23	theory	theory	NOUN
ftr-440	224	24	of	of	ADP
ftr-440	224	25	construction	construction	NOUN
ftr-440	224	26	any	any	PRON
ftr-440	224	27	more	more	ADV
ftr-440	224	28	than	than	SCONJ
ftr-440	224	29	it	it	PRON
ftr-440	224	30	does	do	VERB
ftr-440	224	31	herbert	herbert	PROPN
ftr-440	224	32	spencer	spencer	PROPN
ftr-440	224	33	's	's	PART
ftr-440	224	34	social	social	ADJ
ftr-440	224	35	statics.39	statics.39	NOUN
ftr-440	224	36	in	in	ADP
ftr-440	224	37	any	any	DET
ftr-440	224	38	event	event	NOUN
ftr-440	224	39	,	,	PUNCT
ftr-440	224	40	whether	whether	SCONJ
ftr-440	224	41	or	or	CCONJ
ftr-440	224	42	not	not	PART
ftr-440	224	43	,	,	PUNCT
ftr-440	224	44	as	as	ADP
ftr-440	224	45	a	a	DET
ftr-440	224	46	general	general	ADJ
ftr-440	224	47	rule	rule	NOUN
ftr-440	224	48	of	of	ADP
ftr-440	224	49	37	37	NUM
ftr-440	224	50	.	.	PUNCT
ftr-440	225	1	see	see	VERB
ftr-440	225	2	,	,	PUNCT
ftr-440	225	3	e.g.	e.g.	ADV
ftr-440	225	4	,	,	PUNCT
ftr-440	225	5	green	green	PROPN
ftr-440	225	6	v.	v.	ADP
ftr-440	225	7	commissioner	commissioner	NOUN
ftr-440	225	8	,	,	PUNCT
ftr-440	225	9	74	74	NUM
ftr-440	225	10	t.c	t.c	PROPN
ftr-440	225	11	.	.	PROPN
ftr-440	225	12	1229	1229	NUM
ftr-440	225	13	,	,	PUNCT
ftr-440	225	14	1233	1233	NUM
ftr-440	225	15	(	(	PUNCT
ftr-440	225	16	1980	1980	NUM
ftr-440	225	17	)	)	PUNCT
ftr-440	225	18	.	.	PUNCT
ftr-440	226	1	38	38	NUM
ftr-440	226	2	.	.	PUNCT
ftr-440	227	1	see	see	VERB
ftr-440	227	2	hubbard	hubbard	PROPN
ftr-440	227	3	,	,	PUNCT
ftr-440	227	4	supra	supra	PROPN
ftr-440	227	5	note	note	NOUN
ftr-440	227	6	5	5	NUM
ftr-440	227	7	.	.	SYM
ftr-440	227	8	39	39	NUM
ftr-440	227	9	.	.	X
ftr-440	228	1	198	198	NUM
ftr-440	228	2	u.s	u.s	PROPN
ftr-440	228	3	.	.	PROPN
ftr-440	228	4	45	45	NUM
ftr-440	228	5	,	,	PUNCT
ftr-440	228	6	74	74	NUM
ftr-440	228	7	-	-	SYM
ftr-440	228	8	5	5	NUM
ftr-440	228	9	(	(	PUNCT
ftr-440	228	10	1905	1905	NUM
ftr-440	228	11	)	)	PUNCT
ftr-440	228	12	(	(	PUNCT
ftr-440	228	13	holmes	holmes	PROPN
ftr-440	228	14	j.	j.	PROPN
ftr-440	228	15	,	,	PUNCT
ftr-440	228	16	dissenting	dissent	VERB
ftr-440	228	17	)	)	PUNCT
ftr-440	228	18	.	.	PUNCT
ftr-440	229	1	[	[	X
ftr-440	229	2	vol	vol	NOUN
ftr-440	229	3	4:2	4:2	NUM
ftr-440	229	4	t9	t9	NOUN
ftr-440	229	5	]	]	PUNCT
ftr-440	229	6	constitutionalily	constitutionalily	NOUN
ftr-440	229	7	of	of	ADP
ftr-440	229	8	taring	tar	VERB
ftr-440	229	9	compensatory	compensatory	ADJ
ftr-440	229	10	damages	damage	NOUN
ftr-440	229	11	construction	construction	NOUN
ftr-440	229	12	,	,	PUNCT
ftr-440	229	13	the	the	DET
ftr-440	229	14	obtaining	obtaining	NOUN
ftr-440	229	15	of	of	ADP
ftr-440	229	16	equal	equal	ADJ
ftr-440	229	17	treatment	treatment	NOUN
ftr-440	229	18	should	should	AUX
ftr-440	229	19	be	be	AUX
ftr-440	229	20	taken	take	VERB
ftr-440	229	21	into	into	ADP
ftr-440	229	22	account	account	NOUN
ftr-440	229	23	as	as	ADP
ftr-440	229	24	a	a	DET
ftr-440	229	25	factor	factor	NOUN
ftr-440	229	26	influencing	influence	VERB
ftr-440	229	27	the	the	DET
ftr-440	229	28	construction	construction	NOUN
ftr-440	229	29	of	of	ADP
ftr-440	229	30	the	the	DET
ftr-440	229	31	constitution	constitution	NOUN
ftr-440	229	32	,	,	PUNCT
ftr-440	229	33	that	that	DET
ftr-440	229	34	approach	approach	NOUN
ftr-440	229	35	,	,	PUNCT
ftr-440	229	36	for	for	ADP
ftr-440	229	37	reasons	reason	NOUN
ftr-440	229	38	discussed	discuss	VERB
ftr-440	229	39	above	above	ADV
ftr-440	229	40	,	,	PUNCT
ftr-440	229	41	should	should	AUX
ftr-440	229	42	not	not	PART
ftr-440	229	43	apply	apply	VERB
ftr-440	229	44	to	to	ADP
ftr-440	229	45	a	a	DET
ftr-440	229	46	construction	construction	NOUN
ftr-440	229	47	of	of	ADP
ftr-440	229	48	the	the	DET
ftr-440	229	49	sixteenth	sixteenth	ADJ
ftr-440	229	50	amendment	amendment	NOUN
ftr-440	229	51	.	.	PUNCT
ftr-440	230	1	as	as	SCONJ
ftr-440	230	2	justice	justice	PROPN
ftr-440	230	3	holmes	holmes	PROPN
ftr-440	230	4	said	say	VERB
ftr-440	230	5	in	in	ADP
ftr-440	230	6	his	his	PRON
ftr-440	230	7	dissent	dissent	NOUN
ftr-440	230	8	in	in	ADP
ftr-440	230	9	the	the	DET
ftr-440	230	10	macomber	macomber	PROPN
ftr-440	230	11	"	"	PUNCT
ftr-440	230	12	case	case	NOUN
ftr-440	230	13	,	,	PUNCT
ftr-440	230	14	"	"	PUNCT
ftr-440	230	15	the	the	DET
ftr-440	230	16	known	known	ADJ
ftr-440	230	17	purpose	purpose	NOUN
ftr-440	230	18	of	of	ADP
ftr-440	230	19	this	this	DET
ftr-440	230	20	[	[	X
ftr-440	230	21	sixteenth	sixteenth	X
ftr-440	230	22	]	]	X
ftr-440	230	23	amendment	amendment	NOUN
ftr-440	230	24	was	be	AUX
ftr-440	230	25	to	to	PART
ftr-440	230	26	get	get	AUX
ftr-440	230	27	rid	rid	VERB
ftr-440	230	28	of	of	ADP
ftr-440	230	29	nice	nice	ADJ
ftr-440	230	30	questions	question	NOUN
ftr-440	230	31	as	as	ADP
ftr-440	230	32	to	to	ADP
ftr-440	230	33	what	what	PRON
ftr-440	230	34	might	might	AUX
ftr-440	230	35	be	be	AUX
ftr-440	230	36	direct	direct	ADJ
ftr-440	230	37	taxes	taxis	NOUN
ftr-440	230	38	.	.	PUNCT
ftr-440	231	1	"4	"4	ADJ
ftr-440	231	2	'	'	PUNCT
ftr-440	231	3	it	it	PRON
ftr-440	231	4	would	would	AUX
ftr-440	231	5	be	be	AUX
ftr-440	231	6	unwise	unwise	ADJ
ftr-440	231	7	to	to	PART
ftr-440	231	8	reverse	reverse	VERB
ftr-440	231	9	more	more	ADJ
ftr-440	231	10	than	than	ADP
ftr-440	231	11	70	70	NUM
ftr-440	231	12	years	year	NOUN
ftr-440	231	13	of	of	ADP
ftr-440	231	14	subsequent	subsequent	ADJ
ftr-440	231	15	judicial	judicial	ADJ
ftr-440	231	16	refrain	refrain	NOUN
ftr-440	231	17	from	from	ADP
ftr-440	231	18	applying	apply	VERB
ftr-440	231	19	the	the	DET
ftr-440	231	20	direct	direct	ADJ
ftr-440	231	21	tax	tax	NOUN
ftr-440	231	22	limitation	limitation	NOUN
ftr-440	231	23	issue	issue	NOUN
ftr-440	231	24	.	.	PUNCT
ftr-440	232	1	not	not	PART
ftr-440	232	2	all	all	PRON
ftr-440	232	3	of	of	ADP
ftr-440	232	4	the	the	DET
ftr-440	232	5	judgments	judgment	NOUN
ftr-440	232	6	that	that	PRON
ftr-440	232	7	congress	congress	PROPN
ftr-440	232	8	made	make	VERB
ftr-440	232	9	with	with	ADP
ftr-440	232	10	respect	respect	NOUN
ftr-440	232	11	to	to	ADP
ftr-440	232	12	compensatory	compensatory	ADJ
ftr-440	232	13	damages	damage	NOUN
ftr-440	232	14	for	for	ADP
ftr-440	232	15	physical	physical	ADJ
ftr-440	232	16	injuries	injury	NOUN
ftr-440	232	17	can	can	AUX
ftr-440	232	18	be	be	AUX
ftr-440	232	19	justified	justify	VERB
ftr-440	232	20	on	on	ADP
ftr-440	232	21	any	any	DET
ftr-440	232	22	sensible	sensible	ADJ
ftr-440	232	23	ground	ground	NOUN
ftr-440	232	24	.	.	PUNCT
ftr-440	233	1	it	it	PRON
ftr-440	233	2	its	its	PRON
ftr-440	233	3	difficult	difficult	ADJ
ftr-440	233	4	to	to	PART
ftr-440	233	5	fathom	fathom	VERB
ftr-440	233	6	what	what	DET
ftr-440	233	7	reason	reason	NOUN
ftr-440	233	8	might	might	AUX
ftr-440	233	9	exist	exist	VERB
ftr-440	233	10	for	for	ADP
ftr-440	233	11	the	the	DET
ftr-440	233	12	exclusion	exclusion	NOUN
ftr-440	233	13	of	of	ADP
ftr-440	233	14	the	the	DET
ftr-440	233	15	interest	interest	NOUN
ftr-440	233	16	element	element	NOUN
ftr-440	233	17	in	in	ADP
ftr-440	233	18	awards	award	NOUN
ftr-440	233	19	paid	pay	VERB
ftr-440	233	20	out	out	ADP
ftr-440	233	21	in	in	ADP
ftr-440	233	22	installments	installment	NOUN
ftr-440	233	23	over	over	ADP
ftr-440	233	24	a	a	DET
ftr-440	233	25	number	number	NOUN
ftr-440	233	26	of	of	ADP
ftr-440	233	27	years	year	NOUN
ftr-440	233	28	.	.	PUNCT
ftr-440	234	1	42	42	NUM
ftr-440	234	2	the	the	DET
ftr-440	234	3	tax	tax	NOUN
ftr-440	234	4	law	law	NOUN
ftr-440	234	5	has	have	VERB
ftr-440	234	6	many	many	ADJ
ftr-440	234	7	such	such	ADJ
ftr-440	234	8	distinctions	distinction	NOUN
ftr-440	234	9	.	.	PUNCT
ftr-440	235	1	some	some	PRON
ftr-440	235	2	may	may	AUX
ftr-440	235	3	be	be	AUX
ftr-440	235	4	the	the	DET
ftr-440	235	5	product	product	NOUN
ftr-440	235	6	of	of	ADP
ftr-440	235	7	political	political	ADJ
ftr-440	235	8	considerations	consideration	NOUN
ftr-440	235	9	or	or	CCONJ
ftr-440	235	10	of	of	ADP
ftr-440	235	11	compromises	compromise	NOUN
ftr-440	235	12	with	with	ADP
ftr-440	235	13	legislators	legislator	NOUN
ftr-440	235	14	who	who	PRON
ftr-440	235	15	are	be	AUX
ftr-440	235	16	seeking	seek	VERB
ftr-440	235	17	an	an	DET
ftr-440	235	18	even	even	ADV
ftr-440	235	19	more	more	ADV
ftr-440	235	20	undesirable	undesirable	ADJ
ftr-440	235	21	treatment	treatment	NOUN
ftr-440	235	22	.	.	PUNCT
ftr-440	236	1	those	those	DET
ftr-440	236	2	consequences	consequence	NOUN
ftr-440	236	3	should	should	AUX
ftr-440	236	4	be	be	AUX
ftr-440	236	5	acceptable	acceptable	ADJ
ftr-440	236	6	in	in	ADP
ftr-440	236	7	the	the	DET
ftr-440	236	8	tax	tax	NOUN
ftr-440	236	9	law	law	NOUN
ftr-440	236	10	,	,	PUNCT
ftr-440	236	11	at	at	ADP
ftr-440	236	12	least	least	ADJ
ftr-440	236	13	constitutionally	constitutionally	ADV
ftr-440	236	14	acceptable	acceptable	ADJ
ftr-440	236	15	,	,	PUNCT
ftr-440	236	16	as	as	ADP
ftr-440	236	17	part	part	NOUN
ftr-440	236	18	of	of	ADP
ftr-440	236	19	the	the	DET
ftr-440	236	20	price	price	NOUN
ftr-440	236	21	paid	pay	VERB
ftr-440	236	22	for	for	ADP
ftr-440	236	23	having	have	VERB
ftr-440	236	24	taxes	taxis	NOUN
ftr-440	236	25	determined	determine	VERB
ftr-440	236	26	by	by	ADP
ftr-440	236	27	the	the	DET
ftr-440	236	28	political	political	ADJ
ftr-440	236	29	process	process	NOUN
ftr-440	236	30	.	.	PUNCT
ftr-440	237	1	the	the	DET
ftr-440	237	2	same	same	ADJ
ftr-440	237	3	considerations	consideration	NOUN
ftr-440	237	4	that	that	PRON
ftr-440	237	5	led	lead	VERB
ftr-440	237	6	congress	congress	PROPN
ftr-440	237	7	to	to	PART
ftr-440	237	8	incorporate	incorporate	VERB
ftr-440	237	9	compensation	compensation	NOUN
ftr-440	237	10	for	for	ADP
ftr-440	237	11	lost	lose	VERB
ftr-440	237	12	wages	wage	NOUN
ftr-440	237	13	in	in	ADP
ftr-440	237	14	its	its	PRON
ftr-440	237	15	exclusion	exclusion	NOUN
ftr-440	237	16	of	of	ADP
ftr-440	237	17	all	all	DET
ftr-440	237	18	compensatory	compensatory	ADJ
ftr-440	237	19	damages	damage	NOUN
ftr-440	237	20	for	for	ADP
ftr-440	237	21	physical	physical	ADJ
ftr-440	237	22	injuries	injury	NOUN
ftr-440	237	23	applies	apply	VERB
ftr-440	237	24	equally	equally	ADV
ftr-440	237	25	to	to	ADP
ftr-440	237	26	its	its	PRON
ftr-440	237	27	decision	decision	NOUN
ftr-440	237	28	to	to	PART
ftr-440	237	29	exclude	exclude	VERB
ftr-440	237	30	the	the	DET
ftr-440	237	31	part	part	NOUN
ftr-440	237	32	of	of	ADP
ftr-440	237	33	the	the	DET
ftr-440	237	34	award	award	NOUN
ftr-440	237	35	that	that	PRON
ftr-440	237	36	is	be	AUX
ftr-440	237	37	attributable	attributable	ADJ
ftr-440	237	38	to	to	ADP
ftr-440	237	39	nonphysical	nonphysical	ADJ
ftr-440	237	40	injuries	injury	NOUN
ftr-440	237	41	that	that	PRON
ftr-440	237	42	arose	arise	VERB
ftr-440	237	43	from	from	ADP
ftr-440	237	44	a	a	DET
ftr-440	237	45	physical	physical	ADJ
ftr-440	237	46	injury	injury	NOUN
ftr-440	237	47	.	.	PUNCT
ftr-440	238	1	the	the	DET
ftr-440	238	2	victim	victim	NOUN
ftr-440	238	3	who	who	PRON
ftr-440	238	4	suffered	suffer	VERB
ftr-440	238	5	no	no	DET
ftr-440	238	6	physical	physical	ADJ
ftr-440	238	7	injury	injury	NOUN
ftr-440	238	8	is	be	AUX
ftr-440	238	9	denied	deny	VERB
ftr-440	238	10	an	an	DET
ftr-440	238	11	exclusion	exclusion	NOUN
ftr-440	238	12	because	because	SCONJ
ftr-440	238	13	his	his	PRON
ftr-440	238	14	plight	plight	NOUN
ftr-440	238	15	is	be	AUX
ftr-440	238	16	not	not	PART
ftr-440	238	17	deemed	deem	VERB
ftr-440	238	18	to	to	PART
ftr-440	238	19	be	be	AUX
ftr-440	238	20	as	as	ADV
ftr-440	238	21	sympathetic	sympathetic	ADJ
ftr-440	238	22	as	as	ADP
ftr-440	238	23	that	that	PRON
ftr-440	238	24	of	of	ADP
ftr-440	238	25	a	a	DET
ftr-440	238	26	physically	physically	ADV
ftr-440	238	27	injured	injure	VERB
ftr-440	238	28	victim	victim	NOUN
ftr-440	238	29	.	.	PUNCT
ftr-440	239	1	as	as	SCONJ
ftr-440	239	2	stated	state	VERB
ftr-440	239	3	above	above	ADV
ftr-440	239	4	,	,	PUNCT
ftr-440	239	5	the	the	DET
ftr-440	239	6	taxation	taxation	NOUN
ftr-440	239	7	of	of	ADP
ftr-440	239	8	damage	damage	NOUN
ftr-440	239	9	awards	award	NOUN
ftr-440	239	10	for	for	ADP
ftr-440	239	11	persons	person	NOUN
ftr-440	239	12	without	without	ADP
ftr-440	239	13	physical	physical	ADJ
ftr-440	239	14	injuries	injury	NOUN
ftr-440	239	15	does	do	AUX
ftr-440	239	16	not	not	PART
ftr-440	239	17	raise	raise	VERB
ftr-440	239	18	the	the	DET
ftr-440	239	19	same	same	ADJ
ftr-440	239	20	level	level	NOUN
ftr-440	239	21	of	of	ADP
ftr-440	239	22	sympathy	sympathy	NOUN
ftr-440	239	23	(	(	PUNCT
ftr-440	239	24	and	and	CCONJ
ftr-440	239	25	therefore	therefore	ADV
ftr-440	239	26	the	the	DET
ftr-440	239	27	taxation	taxation	NOUN
ftr-440	239	28	of	of	ADP
ftr-440	239	29	such	such	ADJ
ftr-440	239	30	victims	victim	NOUN
ftr-440	239	31	does	do	AUX
ftr-440	239	32	not	not	PART
ftr-440	239	33	raise	raise	VERB
ftr-440	239	34	the	the	DET
ftr-440	239	35	same	same	ADJ
ftr-440	239	36	level	level	NOUN
ftr-440	239	37	of	of	ADP
ftr-440	239	38	distaste	distaste	NOUN
ftr-440	239	39	)	)	PUNCT
ftr-440	239	40	as	as	ADP
ftr-440	239	41	applies	apply	VERB
ftr-440	239	42	to	to	ADP
ftr-440	239	43	victims	victim	NOUN
ftr-440	239	44	of	of	ADP
ftr-440	239	45	serious	serious	ADJ
ftr-440	239	46	physical	physical	ADJ
ftr-440	239	47	injuries	injury	NOUN
ftr-440	239	48	.	.	PUNCT
ftr-440	240	1	in	in	ADP
ftr-440	240	2	this	this	DET
ftr-440	240	3	respect	respect	NOUN
ftr-440	240	4	,	,	PUNCT
ftr-440	240	5	the	the	DET
ftr-440	240	6	status	status	NOUN
ftr-440	240	7	of	of	ADP
ftr-440	240	8	nonphysically	nonphysically	ADV
ftr-440	240	9	injured	injure	VERB
ftr-440	240	10	victims	victim	NOUN
ftr-440	240	11	is	be	AUX
ftr-440	240	12	not	not	PART
ftr-440	240	13	the	the	DET
ftr-440	240	14	same	same	ADJ
ftr-440	240	15	as	as	ADP
ftr-440	240	16	that	that	PRON
ftr-440	240	17	of	of	ADP
ftr-440	240	18	physically	physically	ADV
ftr-440	240	19	injured	injure	VERB
ftr-440	240	20	victims	victim	NOUN
ftr-440	240	21	.	.	PUNCT
ftr-440	241	1	so	so	ADV
ftr-440	241	2	the	the	DET
ftr-440	241	3	question	question	NOUN
ftr-440	241	4	of	of	ADP
ftr-440	241	5	the	the	DET
ftr-440	241	6	inequality	inequality	NOUN
ftr-440	241	7	of	of	ADP
ftr-440	241	8	differences	difference	NOUN
ftr-440	241	9	in	in	ADP
ftr-440	241	10	tax	tax	NOUN
ftr-440	241	11	treatment	treatment	NOUN
ftr-440	241	12	rests	rest	VERB
ftr-440	241	13	on	on	ADP
ftr-440	241	14	a	a	DET
ftr-440	241	15	rejection	rejection	NOUN
ftr-440	241	16	of	of	ADP
ftr-440	241	17	the	the	DET
ftr-440	241	18	congressional	congressional	ADJ
ftr-440	241	19	assumption	assumption	NOUN
ftr-440	241	20	of	of	ADP
ftr-440	241	21	differences	difference	NOUN
ftr-440	241	22	in	in	ADP
ftr-440	241	23	levels	level	NOUN
ftr-440	241	24	of	of	ADP
ftr-440	241	25	sympathy	sympathy	NOUN
ftr-440	241	26	and	and	CCONJ
ftr-440	241	27	on	on	ADP
ftr-440	241	28	a	a	DET
ftr-440	241	29	determination	determination	NOUN
ftr-440	241	30	that	that	SCONJ
ftr-440	241	31	such	such	ADJ
ftr-440	241	32	differences	difference	NOUN
ftr-440	241	33	do	do	AUX
ftr-440	241	34	not	not	PART
ftr-440	241	35	warrant	warrant	VERB
ftr-440	241	36	disparate	disparate	ADJ
ftr-440	241	37	tax	tax	NOUN
ftr-440	241	38	treatment	treatment	NOUN
ftr-440	241	39	.	.	PUNCT
ftr-440	242	1	these	these	PRON
ftr-440	242	2	are	be	AUX
ftr-440	242	3	the	the	DET
ftr-440	242	4	kinds	kind	NOUN
ftr-440	242	5	of	of	ADP
ftr-440	242	6	judgments	judgment	NOUN
ftr-440	242	7	that	that	PRON
ftr-440	242	8	congress	congress	PROPN
ftr-440	242	9	should	should	AUX
ftr-440	242	10	make	make	VERB
ftr-440	242	11	,	,	PUNCT
ftr-440	242	12	and	and	CCONJ
ftr-440	242	13	they	they	PRON
ftr-440	242	14	should	should	AUX
ftr-440	242	15	not	not	PART
ftr-440	242	16	be	be	AUX
ftr-440	242	17	made	make	VERB
ftr-440	242	18	permanent	permanent	ADJ
ftr-440	242	19	by	by	ADP
ftr-440	242	20	constitutionalizing	constitutionalize	VERB
ftr-440	242	21	them	they	PRON
ftr-440	242	22	.	.	PUNCT
ftr-440	243	1	40	40	NUM
ftr-440	243	2	.	.	PUNCT
ftr-440	244	1	see	see	VERB
ftr-440	244	2	eisner	eisner	PROPN
ftr-440	244	3	v.	v.	PROPN
ftr-440	244	4	macomber	macomber	PROPN
ftr-440	244	5	,	,	PUNCT
ftr-440	244	6	252	252	NUM
ftr-440	244	7	u.s	u.s	PROPN
ftr-440	244	8	.	.	PROPN
ftr-440	244	9	189	189	NUM
ftr-440	244	10	(	(	PUNCT
ftr-440	244	11	1920	1920	NUM
ftr-440	244	12	)	)	PUNCT
ftr-440	244	13	.	.	PUNCT
ftr-440	245	1	41	41	NUM
ftr-440	245	2	.	.	PUNCT
ftr-440	246	1	i	i	PRON
ftr-440	246	2	d.	d.	PROPN
ftr-440	246	3	at	at	ADP
ftr-440	246	4	220	220	NUM
ftr-440	246	5	.	.	PUNCT
ftr-440	247	1	42	42	NUM
ftr-440	247	2	.	.	PUNCT
ftr-440	248	1	irc	irc	PROPN
ftr-440	248	2	§	§	PROPN
ftr-440	248	3	104(a)(2	104(a)(2	NUM
ftr-440	248	4	)	)	PUNCT
ftr-440	248	5	.	.	PUNCT
ftr-440	249	1	1999	1999	NUM
ftr-440	249	2	]	]	PUNCT