id	sid	tid	token	lemma	pos
ftr-449	1	1	florida	florida	PROPN
ftr-449	1	2	tax	tax	PROPN
ftr-449	1	3	review	review	NOUN
ftr-449	1	4	volume	volume	NOUN
ftr-449	1	5	4	4	NUM
ftr-449	1	6	1999	1999	NUM
ftr-449	1	7	number	number	NOUN
ftr-449	1	8	s	s	PART
ftr-449	1	9	estate	estate	NOUN
ftr-449	1	10	and	and	CCONJ
ftr-449	1	11	gift	gift	NOUN
ftr-449	1	12	tax	tax	NOUN
ftr-449	1	13	effects	effect	NOUN
ftr-449	1	14	of	of	ADP
ftr-449	1	15	selling	sell	VERB
ftr-449	1	16	a	a	DET
ftr-449	1	17	remainder	remainder	NOUN
ftr-449	1	18	:	:	PUNCT
ftr-449	1	19	have	have	AUX
ftr-449	1	20	d'ambrosio	d'ambrosio	PROPN
ftr-449	1	21	,	,	PUNCT
ftr-449	1	22	wheeler	wheeler	NOUN
ftr-449	1	23	and	and	CCONJ
ftr-449	1	24	magnin	magnin	PROPN
ftr-449	1	25	changed	change	VERB
ftr-449	1	26	the	the	DET
ftr-449	1	27	rules	rule	NOUN
ftr-449	1	28	?	?	PUNCT
ftr-449	2	1	ronald	ronald	PROPN
ftr-449	2	2	h.	h.	PROPN
ftr-449	2	3	jensen	jensen	PROPN
ftr-449	2	4	'	'	PART
ftr-449	2	5	l.	l.	PROPN
ftr-449	2	6	introduction	introduction	NOUN
ftr-449	2	7	....................................	....................................	PUNCT
ftr-449	2	8	539	539	NUM
ftr-449	2	9	ii	ii	NOUN
ftr-449	2	10	.	.	PUNCT
ftr-449	3	1	judicial	judicial	ADJ
ftr-449	3	2	interpretation	interpretation	NOUN
ftr-449	3	3	of	of	ADP
ftr-449	3	4	"	"	PUNCT
ftr-449	3	5	adequate	adequate	ADJ
ftr-449	3	6	and	and	CCONJ
ftr-449	3	7	full	full	ADJ
ftr-449	3	8	consideration	consideration	NOUN
ftr-449	3	9	"	"	PUNCT
ftr-449	3	10	...............................	...............................	PUNCT
ftr-449	4	1	541	541	NUM
ftr-449	4	2	m.	m.	NOUN
ftr-449	4	3	what	what	PRON
ftr-449	4	4	is	be	AUX
ftr-449	4	5	"	"	PUNCT
ftr-449	4	6	adequate	adequate	ADJ
ftr-449	4	7	and	and	CCONJ
ftr-449	4	8	full	full	ADJ
ftr-449	4	9	consideration	consideration	NOUN
ftr-449	4	10	"	"	PUNCT
ftr-449	4	11	in	in	ADP
ftr-449	4	12	a	a	DET
ftr-449	4	13	simple	simple	ADJ
ftr-449	4	14	sale	sale	NOUN
ftr-449	4	15	of	of	ADP
ftr-449	4	16	a	a	DET
ftr-449	4	17	remainder	remainder	NOUN
ftr-449	4	18	9	9	NUM
ftr-449	4	19	.	.	PUNCT
ftr-449	4	20	.	.	PUNCT
ftr-449	4	21	.	.	PUNCT
ftr-449	4	22	.	.	PUNCT
ftr-449	4	23	.	.	PUNCT
ftr-449	4	24	.	.	PUNCT
ftr-449	4	25	.	.	PUNCT
ftr-449	4	26	.	.	PUNCT
ftr-449	4	27	.	.	PUNCT
ftr-449	4	28	.	.	PUNCT
ftr-449	4	29	.	.	PUNCT
ftr-449	4	30	.	.	PUNCT
ftr-449	4	31	.	.	PUNCT
ftr-449	4	32	.	.	PUNCT
ftr-449	4	33	.	.	PUNCT
ftr-449	4	34	.	.	PUNCT
ftr-449	4	35	.	.	PUNCT
ftr-449	4	36	.	.	PUNCT
ftr-449	4	37	.	.	PUNCT
ftr-449	4	38	.	.	PUNCT
ftr-449	5	1	549	549	NUM
ftr-449	5	2	a.	a.	NOUN
ftr-449	5	3	critique	critique	NOUN
ftr-449	5	4	of	of	ADP
ftr-449	5	5	the	the	DET
ftr-449	5	6	gradow	gradow	NOUN
ftr-449	5	7	and	and	CCONJ
ftr-449	5	8	the	the	DET
ftr-449	5	9	d'ambrosiowheeler	d'ambrosiowheeler	NOUN
ftr-449	5	10	views	view	NOUN
ftr-449	5	11	of	of	ADP
ftr-449	5	12	"	"	PUNCT
ftr-449	5	13	adequate	adequate	ADJ
ftr-449	5	14	and	and	CCONJ
ftr-449	5	15	full	full	ADJ
ftr-449	5	16	consideration	consideration	NOUN
ftr-449	5	17	"	"	PUNCT
ftr-449	5	18	.	.	PUNCT
ftr-449	6	1	............................	............................	PUNCT
ftr-449	7	1	549	549	NUM
ftr-449	7	2	b.	b.	NOUN
ftr-449	7	3	the	the	DET
ftr-449	7	4	irs	irs	PROPN
ftr-449	7	5	's	's	PART
ftr-449	7	6	"	"	PUNCT
ftr-449	7	7	legitimate	legitimate	ADJ
ftr-449	7	8	"	"	PUNCT
ftr-449	7	9	concern	concern	NOUN
ftr-449	7	10	:	:	PUNCT
ftr-449	7	11	value	value	NOUN
ftr-449	7	12	manipulation	manipulation	NOUN
ftr-449	7	13	-	-	PUNCT
ftr-449	7	14	and	and	CCONJ
ftr-449	7	15	congress	congress	PROPN
ftr-449	7	16	's	's	PART
ftr-449	7	17	response	response	NOUN
ftr-449	7	18	..........	..........	PUNCT
ftr-449	7	19	558	558	NUM
ftr-449	7	20	c.	c.	NOUN
ftr-449	7	21	tax	tax	NOUN
ftr-449	7	22	considerations	consideration	NOUN
ftr-449	7	23	in	in	ADP
ftr-449	7	24	selling	sell	VERB
ftr-449	7	25	a	a	DET
ftr-449	7	26	remainder	remainder	NOUN
ftr-449	7	27	today	today	NOUN
ftr-449	7	28	:	:	PUNCT
ftr-449	7	29	the	the	DET
ftr-449	7	30	effects	effect	NOUN
ftr-449	7	31	of	of	ADP
ftr-449	7	32	section	section	NOUN
ftr-449	7	33	2702	2702	NUM
ftr-449	7	34	and	and	CCONJ
ftr-449	7	35	the	the	DET
ftr-449	7	36	holdings	holding	NOUN
ftr-449	7	37	of	of	ADP
ftr-449	7	38	the	the	DET
ftr-449	7	39	d'ambrosio	d'ambrosio	PROPN
ftr-449	7	40	trilogy	trilogy	NOUN
ftr-449	7	41	...............	...............	PUNCT
ftr-449	7	42	562	562	NUM
ftr-449	7	43	1	1	NUM
ftr-449	7	44	.	.	PUNCT
ftr-449	8	1	sales	sale	NOUN
ftr-449	8	2	of	of	ADP
ftr-449	8	3	remainders	remainder	NOUN
ftr-449	8	4	in	in	ADP
ftr-449	8	5	high	high	ADJ
ftr-449	8	6	-	-	PUNCT
ftr-449	8	7	growth	growth	NOUN
ftr-449	8	8	properties	property	NOUN
ftr-449	8	9	to	to	ADP
ftr-449	8	10	family	family	NOUN
ftr-449	8	11	members	member	NOUN
ftr-449	8	12	.............	.............	PUNCT
ftr-449	8	13	565	565	NUM
ftr-449	8	14	2	2	NUM
ftr-449	8	15	.	.	PUNCT
ftr-449	9	1	sales	sale	NOUN
ftr-449	9	2	of	of	ADP
ftr-449	9	3	remainders	remainder	NOUN
ftr-449	9	4	to	to	PART
ftr-449	9	5	nonfamily	nonfamily	PROPN
ftr-449	9	6	m	m	PROPN
ftr-449	9	7	embers	ember	NOUN
ftr-449	9	8	.............................	.............................	PUNCT
ftr-449	10	1	566	566	NUM
ftr-449	10	2	3	3	NUM
ftr-449	10	3	.	.	PUNCT
ftr-449	11	1	sales	sale	NOUN
ftr-449	11	2	of	of	ADP
ftr-449	11	3	remainders	remainder	NOUN
ftr-449	11	4	by	by	ADP
ftr-449	11	5	persons	person	NOUN
ftr-449	11	6	who	who	PRON
ftr-449	11	7	are	be	AUX
ftr-449	11	8	ill	ill	ADJ
ftr-449	11	9	,	,	PUNCT
ftr-449	11	10	but	but	CCONJ
ftr-449	11	11	not	not	PART
ftr-449	11	12	too	too	ADV
ftr-449	11	13	ill	ill	ADJ
ftr-449	11	14	,	,	PUNCT
ftr-449	11	15	for	for	ADP
ftr-449	11	16	private	private	ADJ
ftr-449	11	17	annuities	annuity	NOUN
ftr-449	11	18	.....	.....	PUNCT
ftr-449	11	19	567	567	NUM
ftr-449	11	20	4	4	NUM
ftr-449	11	21	.	.	PUNCT
ftr-449	11	22	sale	sale	NOUN
ftr-449	11	23	of	of	ADP
ftr-449	11	24	a	a	DET
ftr-449	11	25	remainder	remainder	NOUN
ftr-449	11	26	in	in	ADP
ftr-449	11	27	a	a	DET
ftr-449	11	28	residence	residence	NOUN
ftr-449	11	29	to	to	ADP
ftr-449	11	30	a	a	DET
ftr-449	11	31	family	family	NOUN
ftr-449	11	32	member	member	NOUN
ftr-449	11	33	.......................	.......................	PUNCT
ftr-449	11	34	568	568	NUM
ftr-449	11	35	iv	iv	NOUN
ftr-449	11	36	.	.	PUNCT
ftr-449	12	1	the	the	DET
ftr-449	12	2	effect	effect	NOUN
ftr-449	12	3	of	of	ADP
ftr-449	12	4	the	the	DET
ftr-449	12	5	d'ambrosio	d'ambrosio	PROPN
ftr-449	12	6	trilogy	trilogy	NOUN
ftr-449	12	7	on	on	ADP
ftr-449	12	8	spousal	spousal	ADJ
ftr-449	12	9	elections	election	NOUN
ftr-449	12	10	.......................................	.......................................	PUNCT
ftr-449	13	1	569	569	NUM
ftr-449	13	2	a.	a.	NOUN
ftr-449	13	3	tales	tale	NOUN
ftr-449	13	4	of	of	ADP
ftr-449	13	5	tax	tax	NOUN
ftr-449	13	6	avoidance	avoidance	NOUN
ftr-449	13	7	........................	........................	PUNCT
ftr-449	14	1	569	569	NUM
ftr-449	14	2	1	1	NUM
ftr-449	14	3	.	.	PUNCT
ftr-449	15	1	the	the	DET
ftr-449	15	2	untutored	untutored	ADJ
ftr-449	15	3	estate	estate	NOUN
ftr-449	15	4	plan	plan	NOUN
ftr-449	15	5	................	................	PUNCT
ftr-449	16	1	569	569	NUM
ftr-449	16	2	2	2	NUM
ftr-449	16	3	.	.	PUNCT
ftr-449	17	1	the	the	DET
ftr-449	17	2	spousal	spousal	PROPN
ftr-449	17	3	election	election	NOUN
ftr-449	17	4	will	will	AUX
ftr-449	17	5	as	as	ADP
ftr-449	17	6	an	an	DET
ftr-449	17	7	estate	estate	NOUN
ftr-449	17	8	tax	tax	NOUN
ftr-449	17	9	saving	saving	NOUN
ftr-449	17	10	plan	plan	NOUN
ftr-449	17	11	........................	........................	PUNCT
ftr-449	18	1	570	570	NUM
ftr-449	18	2	*	*	PUNCT
ftr-449	18	3	professor	professor	NOUN
ftr-449	18	4	of	of	ADP
ftr-449	18	5	law	law	NOUN
ftr-449	18	6	,	,	PUNCT
ftr-449	18	7	pace	pace	NOUN
ftr-449	18	8	university	university	NOUN
ftr-449	18	9	school	school	NOUN
ftr-449	18	10	of	of	ADP
ftr-449	18	11	law	law	NOUN
ftr-449	18	12	.	.	PUNCT
ftr-449	19	1	a.b	a.b	PROPN
ftr-449	19	2	.	.	PROPN
ftr-449	19	3	yale	yale	PROPN
ftr-449	19	4	university	university	PROPN
ftr-449	19	5	(	(	PUNCT
ftr-449	19	6	1961	1961	NUM
ftr-449	19	7	):	):	PUNCT
ftr-449	19	8	ll.b	ll.b	ADJ
ftr-449	19	9	.	.	PUNCT
ftr-449	20	1	harvard	harvard	PROPN
ftr-449	20	2	law	law	PROPN
ftr-449	20	3	school	school	PROPN
ftr-449	20	4	(	(	PUNCT
ftr-449	20	5	1964	1964	NUM
ftr-449	20	6	)	)	PUNCT
ftr-449	20	7	.	.	PUNCT
ftr-449	21	1	i	i	PRON
ftr-449	21	2	would	would	AUX
ftr-449	21	3	like	like	VERB
ftr-449	21	4	to	to	PART
ftr-449	21	5	thank	thank	VERB
ftr-449	21	6	pace	pace	NOUN
ftr-449	21	7	law	law	NOUN
ftr-449	21	8	school	school	NOUN
ftr-449	21	9	for	for	ADP
ftr-449	21	10	the	the	DET
ftr-449	21	11	research	research	NOUN
ftr-449	21	12	grant	grant	NOUN
ftr-449	21	13	that	that	PRON
ftr-449	21	14	made	make	VERB
ftr-449	21	15	this	this	DET
ftr-449	21	16	article	article	NOUN
ftr-449	21	17	possible	possible	ADJ
ftr-449	21	18	and	and	CCONJ
ftr-449	21	19	david	david	PROPN
ftr-449	21	20	l	l	PROPN
ftr-449	21	21	gerstner	gerstner	PROPN
ftr-449	21	22	,	,	PUNCT
ftr-449	21	23	my	my	PRON
ftr-449	21	24	research	research	NOUN
ftr-449	21	25	assistant	assistant	NOUN
ftr-449	21	26	,	,	PUNCT
ftr-449	21	27	both	both	PRON
ftr-449	21	28	for	for	ADP
ftr-449	21	29	his	his	PRON
ftr-449	21	30	research	research	NOUN
ftr-449	21	31	assistance	assistance	NOUN
ftr-449	21	32	and	and	CCONJ
ftr-449	21	33	for	for	ADP
ftr-449	21	34	the	the	DET
ftr-449	21	35	fruitful	fruitful	ADJ
ftr-449	21	36	discussions	discussion	NOUN
ftr-449	21	37	we	we	PRON
ftr-449	21	38	had	have	VERB
ftr-449	21	39	about	about	ADP
ftr-449	21	40	the	the	DET
ftr-449	21	41	issues	issue	NOUN
ftr-449	21	42	in	in	ADP
ftr-449	21	43	this	this	DET
ftr-449	21	44	article	article	NOUN
ftr-449	21	45	.	.	PUNCT
ftr-449	22	1	florida	florida	PROPN
ftr-449	22	2	tax	tax	PROPN
ftr-449	22	3	review	review	NOUN
ftr-449	22	4	a.	a.	NOUN
ftr-449	22	5	where	where	SCONJ
ftr-449	22	6	w	w	NOUN
ftr-449	22	7	's	's	PART
ftr-449	22	8	life	life	NOUN
ftr-449	22	9	estate	estate	NOUN
ftr-449	22	10	in	in	ADP
ftr-449	22	11	h	h	PROPN
ftr-449	22	12	trust	trust	NOUN
ftr-449	22	13	is	be	AUX
ftr-449	22	14	worth	worth	ADJ
ftr-449	22	15	less	less	ADJ
ftr-449	22	16	than	than	ADP
ftr-449	22	17	c	c	NOUN
ftr-449	22	18	's	's	PART
ftr-449	22	19	remainder	remainder	NOUN
ftr-449	22	20	in	in	ADP
ftr-449	22	21	w	w	PROPN
ftr-449	22	22	trust	trust	NOUN
ftr-449	22	23	.............	.............	PUNCT
ftr-449	23	1	570	570	NUM
ftr-449	23	2	b.	b.	NOUN
ftr-449	23	3	where	where	SCONJ
ftr-449	23	4	w	w	PROPN
ftr-449	23	5	's	's	PART
ftr-449	23	6	life	life	NOUN
ftr-449	23	7	estate	estate	NOUN
ftr-449	23	8	in	in	ADP
ftr-449	23	9	h	h	PROPN
ftr-449	23	10	trust	trust	NOUN
ftr-449	23	11	is	be	AUX
ftr-449	23	12	worth	worth	ADJ
ftr-449	23	13	more	more	ADJ
ftr-449	23	14	than	than	ADP
ftr-449	23	15	c	c	NOUN
ftr-449	23	16	's	's	PART
ftr-449	23	17	remainder	remainder	NOUN
ftr-449	23	18	in	in	ADP
ftr-449	23	19	w	w	PROPN
ftr-449	23	20	trust	trust	NOUN
ftr-449	23	21	.............	.............	PUNCT
ftr-449	23	22	571	571	NUM
ftr-449	23	23	3	3	NUM
ftr-449	23	24	.	.	PUNCT
ftr-449	23	25	modifications	modification	NOUN
ftr-449	23	26	to	to	PART
ftr-449	23	27	avoid	avoid	VERB
ftr-449	23	28	section	section	NOUN
ftr-449	23	29	2702	2702	NUM
ftr-449	23	30	;	;	PUNCT
ftr-449	23	31	the	the	DET
ftr-449	23	32	marital	marital	ADJ
ftr-449	23	33	deduction	deduction	NOUN
ftr-449	23	34	;	;	PUNCT
ftr-449	23	35	and	and	CCONJ
ftr-449	23	36	emergency	emergency	NOUN
ftr-449	23	37	needs	need	NOUN
ftr-449	23	38	of	of	ADP
ftr-449	23	39	the	the	DET
ftr-449	23	40	surviving	surviving	NOUN
ftr-449	23	41	spouse	spouse	NOUN
ftr-449	23	42	..................	..................	PUNCT
ftr-449	23	43	574	574	NUM
ftr-449	23	44	a.	a.	NOUN
ftr-449	23	45	section	section	NOUN
ftr-449	23	46	2702	2702	NUM
ftr-449	23	47	....................	....................	PUNCT
ftr-449	23	48	574	574	NUM
ftr-449	23	49	b.	b.	X
ftr-449	23	50	the	the	DET
ftr-449	23	51	marital	marital	ADJ
ftr-449	23	52	deduction	deduction	NOUN
ftr-449	23	53	............	............	PUNCT
ftr-449	23	54	576	576	NUM
ftr-449	23	55	c.	c.	NOUN
ftr-449	23	56	emergency	emergency	NOUN
ftr-449	23	57	needs	need	NOUN
ftr-449	23	58	of	of	ADP
ftr-449	23	59	w	w	PROPN
ftr-449	23	60	............	............	PROPN
ftr-449	23	61	577	577	NUM
ftr-449	23	62	4	4	NUM
ftr-449	23	63	.	.	PUNCT
ftr-449	24	1	the	the	DET
ftr-449	24	2	"	"	PUNCT
ftr-449	24	3	fly	fly	NOUN
ftr-449	24	4	in	in	ADP
ftr-449	24	5	the	the	DET
ftr-449	24	6	ointment"-uncertain	ointment"-uncertain	PROPN
ftr-449	24	7	income	income	NOUN
ftr-449	24	8	tax	tax	NOUN
ftr-449	24	9	effects	effect	NOUN
ftr-449	24	10	......................	......................	PUNCT
ftr-449	25	1	581	581	NUM
ftr-449	25	2	a.	a.	NOUN
ftr-449	25	3	exchange	exchange	NOUN
ftr-449	25	4	made	make	VERB
ftr-449	25	5	by	by	ADP
ftr-449	25	6	h	h	NOUN
ftr-449	25	7	's	's	PART
ftr-449	25	8	estate	estate	NOUN
ftr-449	25	9	.......	.......	PUNCT
ftr-449	25	10	581	581	NUM
ftr-449	25	11	b.	b.	PROPN
ftr-449	25	12	exchange	exchange	NOUN
ftr-449	25	13	made	make	VERB
ftr-449	25	14	by	by	ADP
ftr-449	25	15	w	w	PROPN
ftr-449	25	16	..............	..............	PROPN
ftr-449	25	17	584	584	NUM
ftr-449	25	18	b.	b.	NOUN
ftr-449	25	19	searching	search	VERB
ftr-449	25	20	for	for	ADP
ftr-449	25	21	the	the	DET
ftr-449	25	22	true	true	ADJ
ftr-449	25	23	nature	nature	NOUN
ftr-449	25	24	of	of	ADP
ftr-449	25	25	a	a	DET
ftr-449	25	26	spousal	spousal	NOUN
ftr-449	25	27	election	election	NOUN
ftr-449	25	28	....................................	....................................	PUNCT
ftr-449	25	29	585	585	NUM
ftr-449	25	30	1	1	NUM
ftr-449	25	31	.	.	PUNCT
ftr-449	26	1	no	no	DET
ftr-449	26	2	"	"	PUNCT
ftr-449	26	3	bona	bona	ADJ
ftr-449	26	4	fide	fide	ADJ
ftr-449	26	5	sale	sale	NOUN
ftr-449	26	6	"	"	PUNCT
ftr-449	26	7	...................	...................	PUNCT
ftr-449	26	8	585	585	NUM
ftr-449	26	9	2	2	NUM
ftr-449	26	10	.	.	PUNCT
ftr-449	27	1	a	a	DET
ftr-449	27	2	spousal	spousal	ADJ
ftr-449	27	3	election	election	NOUN
ftr-449	27	4	as	as	ADP
ftr-449	27	5	mutual	mutual	ADJ
ftr-449	27	6	,	,	PUNCT
ftr-449	27	7	but	but	CCONJ
ftr-449	27	8	separate	separate	ADJ
ftr-449	27	9	,	,	PUNCT
ftr-449	27	10	gifts	gift	NOUN
ftr-449	27	11	by	by	ADP
ftr-449	27	12	h	h	NOUN
ftr-449	27	13	and	and	CCONJ
ftr-449	27	14	w	w	PROPN
ftr-449	27	15	...............	...............	PUNCT
ftr-449	27	16	589	589	NUM
ftr-449	27	17	3	3	NUM
ftr-449	27	18	.	.	PUNCT
ftr-449	28	1	a	a	DET
ftr-449	28	2	spousal	spousal	ADJ
ftr-449	28	3	election	election	NOUN
ftr-449	28	4	as	as	ADP
ftr-449	28	5	the	the	DET
ftr-449	28	6	creation	creation	NOUN
ftr-449	28	7	of	of	ADP
ftr-449	28	8	reciprocal	reciprocal	ADJ
ftr-449	28	9	trusts	trust	NOUN
ftr-449	28	10	.......................	.......................	PUNCT
ftr-449	28	11	591	591	NUM
ftr-449	28	12	a.	a.	NOUN
ftr-449	28	13	the	the	DET
ftr-449	28	14	rationale	rationale	NOUN
ftr-449	28	15	of	of	ADP
ftr-449	28	16	the	the	DET
ftr-449	28	17	reciprocal	reciprocal	ADJ
ftr-449	28	18	trust	trust	PROPN
ftr-449	28	19	doctrine	doctrine	NOUN
ftr-449	28	20	...................	...................	PUNCT
ftr-449	28	21	591	591	NUM
ftr-449	28	22	b.	b.	NOUN
ftr-449	28	23	the	the	DET
ftr-449	28	24	lehman	lehman	PROPN
ftr-449	28	25	rationale	rationale	NOUN
ftr-449	28	26	applied	apply	VERB
ftr-449	28	27	to	to	ADP
ftr-449	28	28	spousal	spousal	NOUN
ftr-449	28	29	elections	election	NOUN
ftr-449	28	30	..............	..............	PUNCT
ftr-449	28	31	595	595	NUM
ftr-449	28	32	c.	c.	NOUN
ftr-449	28	33	estate	estate	NOUN
ftr-449	28	34	of	of	ADP
ftr-449	28	35	magnin	magnin	PROPN
ftr-449	28	36	,	,	PUNCT
ftr-449	28	37	spousal	spousal	NOUN
ftr-449	28	38	elections	election	NOUN
ftr-449	28	39	and	and	CCONJ
ftr-449	28	40	the	the	DET
ftr-449	28	41	reciprocal	reciprocal	ADJ
ftr-449	28	42	trust	trust	PROPN
ftr-449	28	43	doctrine	doctrine	NOUN
ftr-449	28	44	.......................	.......................	PUNCT
ftr-449	28	45	601	601	NUM
ftr-449	28	46	v.	v.	ADP
ftr-449	28	47	conclusion	conclusion	NOUN
ftr-449	28	48	......................................	......................................	PUNCT
ftr-449	29	1	605	605	NUM
ftr-449	30	1	[	[	X
ftr-449	30	2	vol	vol	NOUN
ftr-449	30	3	4:8	4:8	NUM
ftr-449	30	4	estate	estate	NOUN
ftr-449	30	5	and	and	CCONJ
ftr-449	30	6	git	git	NOUN
ftr-449	30	7	tax	tax	NOUN
ftr-449	30	8	effects	effect	NOUN
ftr-449	30	9	of	of	ADP
ftr-449	30	10	selling	sell	VERB
ftr-449	30	11	a	a	DET
ftr-449	30	12	remainder	remainder	NOUN
ftr-449	30	13	i.	i.	NOUN
ftr-449	30	14	introduction	introduction	NOUN
ftr-449	30	15	for	for	ADP
ftr-449	30	16	over	over	ADP
ftr-449	30	17	two	two	NUM
ftr-449	30	18	-	-	PUNCT
ftr-449	30	19	thirds	third	NOUN
ftr-449	30	20	of	of	ADP
ftr-449	30	21	a	a	DET
ftr-449	30	22	century	century	NOUN
ftr-449	30	23	,	,	PUNCT
ftr-449	30	24	federal	federal	ADJ
ftr-449	30	25	estate	estate	NOUN
ftr-449	30	26	tax	tax	NOUN
ftr-449	30	27	law	law	NOUN
ftr-449	30	28	has	have	AUX
ftr-449	30	29	expressly	expressly	ADV
ftr-449	30	30	provided	provide	VERB
ftr-449	30	31	that	that	SCONJ
ftr-449	30	32	property	property	NOUN
ftr-449	30	33	transferred	transfer	VERB
ftr-449	30	34	by	by	ADP
ftr-449	30	35	a	a	DET
ftr-449	30	36	decedent	decedent	NOUN
ftr-449	30	37	during	during	ADP
ftr-449	30	38	his	his	PRON
ftr-449	30	39	lifetime	lifetime	NOUN
ftr-449	30	40	will	will	AUX
ftr-449	30	41	nonetheless	nonetheless	ADV
ftr-449	30	42	be	be	AUX
ftr-449	30	43	subject	subject	ADJ
ftr-449	30	44	to	to	ADP
ftr-449	30	45	estate	estate	NOUN
ftr-449	30	46	tax	tax	NOUN
ftr-449	30	47	if	if	SCONJ
ftr-449	30	48	he	he	PRON
ftr-449	30	49	retains	retain	VERB
ftr-449	30	50	the	the	DET
ftr-449	30	51	right	right	NOUN
ftr-449	30	52	to	to	ADP
ftr-449	30	53	the	the	DET
ftr-449	30	54	property	property	NOUN
ftr-449	30	55	's	's	PART
ftr-449	30	56	income	income	NOUN
ftr-449	30	57	for	for	ADP
ftr-449	30	58	the	the	DET
ftr-449	30	59	remainder	remainder	NOUN
ftr-449	30	60	of	of	ADP
ftr-449	30	61	his	his	PRON
ftr-449	30	62	life	life	NOUN
ftr-449	30	63	.	.	PUNCT
ftr-449	30	64	'	'	PUNCT
ftr-449	31	1	this	this	DET
ftr-449	31	2	rule	rule	NOUN
ftr-449	31	3	-	-	PUNCT
ftr-449	31	4	now	now	ADV
ftr-449	31	5	embodied	embody	VERB
ftr-449	31	6	in	in	ADP
ftr-449	31	7	section	section	NOUN
ftr-449	31	8	2036	2036	NUM
ftr-449	31	9	of	of	ADP
ftr-449	31	10	the	the	DET
ftr-449	31	11	internal	internal	ADJ
ftr-449	31	12	revenue	revenue	NOUN
ftr-449	31	13	code'-reflects	code'-reflect	VERB
ftr-449	31	14	congress	congress	PROPN
ftr-449	31	15	's	's	PART
ftr-449	31	16	belief	belief	NOUN
ftr-449	31	17	that	that	SCONJ
ftr-449	31	18	such	such	ADJ
ftr-449	31	19	transfers	transfer	NOUN
ftr-449	31	20	are	be	AUX
ftr-449	31	21	inherently	inherently	ADV
ftr-449	31	22	testamentary	testamentary	ADJ
ftr-449	31	23	:	:	PUNCT
ftr-449	31	24	the	the	DET
ftr-449	31	25	transferor	transferor	NOUN
ftr-449	31	26	continues	continue	VERB
ftr-449	31	27	to	to	PART
ftr-449	31	28	enjoy	enjoy	VERB
ftr-449	31	29	the	the	DET
ftr-449	31	30	"	"	PUNCT
ftr-449	31	31	transferred	transfer	VERB
ftr-449	31	32	"	"	PUNCT
ftr-449	31	33	property	property	NOUN
ftr-449	31	34	for	for	ADP
ftr-449	31	35	the	the	DET
ftr-449	31	36	rest	rest	NOUN
ftr-449	31	37	of	of	ADP
ftr-449	31	38	his	his	PRON
ftr-449	31	39	life	life	NOUN
ftr-449	31	40	,	,	PUNCT
ftr-449	31	41	while	while	SCONJ
ftr-449	31	42	his	his	PRON
ftr-449	31	43	beneficiary	beneficiary	NOUN
ftr-449	31	44	obtains	obtain	VERB
ftr-449	31	45	the	the	DET
ftr-449	31	46	property	property	NOUN
ftr-449	31	47	only	only	ADV
ftr-449	31	48	upon	upon	SCONJ
ftr-449	31	49	the	the	DET
ftr-449	31	50	transferor	transferor	NOUN
ftr-449	31	51	's	's	PART
ftr-449	31	52	death	death	NOUN
ftr-449	31	53	.	.	PUNCT
ftr-449	32	1	during	during	ADP
ftr-449	32	2	the	the	DET
ftr-449	32	3	same	same	ADJ
ftr-449	32	4	period	period	NOUN
ftr-449	32	5	,	,	PUNCT
ftr-449	32	6	"	"	PUNCT
ftr-449	32	7	bona	bona	X
ftr-449	32	8	fide	fide	X
ftr-449	32	9	sale[s	sale[s	PROPN
ftr-449	32	10	]	]	PUNCT
ftr-449	32	11	for	for	ADP
ftr-449	32	12	an	an	DET
ftr-449	32	13	adequate	adequate	ADJ
ftr-449	32	14	and	and	CCONJ
ftr-449	32	15	full	full	ADJ
ftr-449	32	16	consideration	consideration	NOUN
ftr-449	32	17	"	"	PUNCT
ftr-449	32	18	have	have	AUX
ftr-449	32	19	been	be	AUX
ftr-449	32	20	excluded	exclude	VERB
ftr-449	32	21	from	from	ADP
ftr-449	32	22	the	the	DET
ftr-449	32	23	operation	operation	NOUN
ftr-449	32	24	of	of	ADP
ftr-449	32	25	this	this	DET
ftr-449	32	26	provision.4	provision.4	NOUN
ftr-449	32	27	the	the	DET
ftr-449	32	28	rationale	rationale	NOUN
ftr-449	32	29	for	for	ADP
ftr-449	32	30	this	this	DET
ftr-449	32	31	exclusion	exclusion	NOUN
ftr-449	32	32	is	be	AUX
ftr-449	32	33	that	that	SCONJ
ftr-449	32	34	a	a	DET
ftr-449	32	35	transfer	transfer	NOUN
ftr-449	32	36	of	of	ADP
ftr-449	32	37	property	property	NOUN
ftr-449	32	38	for	for	ADP
ftr-449	32	39	which	which	PRON
ftr-449	32	40	the	the	DET
ftr-449	32	41	transferor	transferor	NOUN
ftr-449	32	42	1	1	NUM
ftr-449	32	43	.	.	PUNCT
ftr-449	33	1	the	the	DET
ftr-449	33	2	first	first	ADJ
ftr-449	33	3	statutory	statutory	ADJ
ftr-449	33	4	provision	provision	NOUN
ftr-449	33	5	expressly	expressly	ADV
ftr-449	33	6	mandating	mandate	VERB
ftr-449	33	7	this	this	DET
ftr-449	33	8	result	result	NOUN
ftr-449	33	9	was	be	AUX
ftr-449	33	10	§	§	PROPN
ftr-449	33	11	302(c	302(c	PROPN
ftr-449	33	12	)	)	PUNCT
ftr-449	33	13	of	of	ADP
ftr-449	33	14	the	the	DET
ftr-449	33	15	revenue	revenue	NOUN
ftr-449	33	16	act	act	NOUN
ftr-449	33	17	of	of	ADP
ftr-449	33	18	1926	1926	NUM
ftr-449	33	19	as	as	SCONJ
ftr-449	33	20	amended	amend	VERB
ftr-449	33	21	by	by	ADP
ftr-449	33	22	the	the	DET
ftr-449	33	23	joint	joint	ADJ
ftr-449	33	24	resolution	resolution	NOUN
ftr-449	33	25	of	of	ADP
ftr-449	33	26	march	march	PROPN
ftr-449	33	27	3	3	NUM
ftr-449	33	28	,	,	PUNCT
ftr-449	33	29	1931	1931	NUM
ftr-449	33	30	.	.	PUNCT
ftr-449	34	1	h.rj	h.rj	NOUN
ftr-449	34	2	.	.	PUNCT
ftr-449	35	1	res	re	NOUN
ftr-449	35	2	.	.	PUNCT
ftr-449	36	1	529	529	NUM
ftr-449	36	2	,	,	PUNCT
ftr-449	36	3	71st	71st	ADJ
ftr-449	36	4	cong	cong	NOUN
ftr-449	36	5	.	.	PUNCT
ftr-449	37	1	(	(	PUNCT
ftr-449	37	2	1931	1931	NUM
ftr-449	37	3	)	)	PUNCT
ftr-449	37	4	.	.	PUNCT
ftr-449	38	1	previously	previously	ADV
ftr-449	38	2	,	,	PUNCT
ftr-449	38	3	the	the	DET
ftr-449	38	4	government	government	NOUN
ftr-449	38	5	had	have	AUX
ftr-449	38	6	argued	argue	VERB
ftr-449	38	7	for	for	ADP
ftr-449	38	8	the	the	DET
ftr-449	38	9	same	same	ADJ
ftr-449	38	10	result	result	NOUN
ftr-449	38	11	under	under	ADP
ftr-449	38	12	the	the	DET
ftr-449	38	13	general	general	ADJ
ftr-449	38	14	provision	provision	NOUN
ftr-449	38	15	requiring	require	VERB
ftr-449	38	16	inclusion	inclusion	NOUN
ftr-449	38	17	in	in	ADP
ftr-449	38	18	the	the	DET
ftr-449	38	19	decedent	decedent	NOUN
ftr-449	38	20	's	's	PART
ftr-449	38	21	gross	gross	ADJ
ftr-449	38	22	estate	estate	NOUN
ftr-449	38	23	of	of	ADP
ftr-449	38	24	any	any	DET
ftr-449	38	25	property	property	NOUN
ftr-449	38	26	he	he	PRON
ftr-449	38	27	transferred	transfer	VERB
ftr-449	38	28	where	where	SCONJ
ftr-449	38	29	the	the	DET
ftr-449	38	30	transfer	transfer	NOUN
ftr-449	38	31	was	be	AUX
ftr-449	38	32	"	"	PUNCT
ftr-449	38	33	intended	intend	VERB
ftr-449	38	34	to	to	PART
ftr-449	38	35	take	take	VERB
ftr-449	38	36	effect	effect	NOUN
ftr-449	38	37	in	in	ADP
ftr-449	38	38	possession	possession	NOUN
ftr-449	38	39	or	or	CCONJ
ftr-449	38	40	enjoyment	enjoyment	NOUN
ftr-449	38	41	at	at	ADP
ftr-449	38	42	or	or	CCONJ
ftr-449	38	43	after	after	ADP
ftr-449	38	44	his	his	PRON
ftr-449	38	45	death	death	NOUN
ftr-449	38	46	.	.	PUNCT
ftr-449	38	47	"	"	PUNCT
ftr-449	39	1	this	this	DET
ftr-449	39	2	language	language	NOUN
ftr-449	39	3	was	be	AUX
ftr-449	39	4	contained	contain	VERB
ftr-449	39	5	in	in	ADP
ftr-449	39	6	§	§	PROPN
ftr-449	39	7	202(b	202(b	PROPN
ftr-449	39	8	)	)	PUNCT
ftr-449	39	9	of	of	ADP
ftr-449	39	10	the	the	DET
ftr-449	39	11	revenue	revenue	NOUN
ftr-449	39	12	act	act	NOUN
ftr-449	39	13	of	of	ADP
ftr-449	39	14	1916	1916	NUM
ftr-449	39	15	.	.	PUNCT
ftr-449	40	1	ch	ch	NOUN
ftr-449	40	2	.	.	PROPN
ftr-449	40	3	463	463	NUM
ftr-449	40	4	,	,	PUNCT
ftr-449	40	5	39	39	NUM
ftr-449	40	6	stat	stat	NOUN
ftr-449	40	7	.	.	PUNCT
ftr-449	41	1	756	756	NUM
ftr-449	41	2	,	,	PUNCT
ftr-449	41	3	777	777	NUM
ftr-449	41	4	-	-	SYM
ftr-449	41	5	78	78	NUM
ftr-449	41	6	(	(	PUNCT
ftr-449	41	7	1916	1916	NUM
ftr-449	41	8	)	)	PUNCT
ftr-449	41	9	,	,	PUNCT
ftr-449	41	10	and	and	CCONJ
ftr-449	41	11	was	be	AUX
ftr-449	41	12	carried	carry	VERB
ftr-449	41	13	over	over	ADP
ftr-449	41	14	in	in	ADP
ftr-449	41	15	subsequent	subsequent	ADJ
ftr-449	41	16	revenue	revenue	NOUN
ftr-449	41	17	acts	act	NOUN
ftr-449	41	18	.	.	PUNCT
ftr-449	42	1	see	see	VERB
ftr-449	42	2	,	,	PUNCT
ftr-449	42	3	e.g.	e.g.	ADV
ftr-449	42	4	,	,	PUNCT
ftr-449	42	5	revenue	revenue	NOUN
ftr-449	42	6	act	act	NOUN
ftr-449	42	7	of	of	ADP
ftr-449	42	8	1918	1918	NUM
ftr-449	42	9	,	,	PUNCT
ftr-449	42	10	ch	ch	NOUN
ftr-449	42	11	.	.	PROPN
ftr-449	42	12	18	18	NUM
ftr-449	42	13	,	,	PUNCT
ftr-449	42	14	§	§	PROPN
ftr-449	42	15	402(c	402(c	PROPN
ftr-449	42	16	)	)	PUNCT
ftr-449	42	17	,	,	PUNCT
ftr-449	42	18	40	40	NUM
ftr-449	42	19	stat	stat	NOUN
ftr-449	42	20	.	.	PUNCT
ftr-449	43	1	1057	1057	NUM
ftr-449	43	2	,	,	PUNCT
ftr-449	43	3	1097	1097	NUM
ftr-449	43	4	(	(	PUNCT
ftr-449	43	5	1919	1919	NUM
ftr-449	43	6	)	)	PUNCT
ftr-449	43	7	;	;	PUNCT
ftr-449	43	8	revenue	revenue	NOUN
ftr-449	43	9	act	act	NOUN
ftr-449	43	10	of	of	ADP
ftr-449	43	11	1921	1921	NUM
ftr-449	43	12	,	,	PUNCT
ftr-449	43	13	ch	ch	NOUN
ftr-449	43	14	.	.	PROPN
ftr-449	43	15	136	136	NUM
ftr-449	43	16	,	,	PUNCT
ftr-449	43	17	§	§	PROPN
ftr-449	43	18	402(c	402(c	PROPN
ftr-449	43	19	)	)	PUNCT
ftr-449	43	20	,	,	PUNCT
ftr-449	43	21	42	42	NUM
ftr-449	43	22	stat	stat	NOUN
ftr-449	43	23	.	.	PUNCT
ftr-449	44	1	227	227	NUM
ftr-449	44	2	.	.	NUM
ftr-449	44	3	278	278	NUM
ftr-449	44	4	(	(	PUNCT
ftr-449	44	5	1921	1921	NUM
ftr-449	44	6	)	)	PUNCT
ftr-449	44	7	;	;	PUNCT
ftr-449	45	1	revenue	revenue	NOUN
ftr-449	45	2	act	act	NOUN
ftr-449	45	3	of	of	ADP
ftr-449	45	4	1924	1924	NUM
ftr-449	45	5	,	,	PUNCT
ftr-449	45	6	ch	ch	NOUN
ftr-449	45	7	.	.	PROPN
ftr-449	45	8	234	234	NUM
ftr-449	45	9	,	,	PUNCT
ftr-449	45	10	§	§	PROPN
ftr-449	45	11	302	302	NUM
ftr-449	45	12	(	(	PUNCT
ftr-449	45	13	c	c	NOUN
ftr-449	45	14	)	)	PUNCT
ftr-449	45	15	,	,	PUNCT
ftr-449	45	16	43	43	NUM
ftr-449	45	17	stat	stat	NOUN
ftr-449	45	18	.	.	PUNCT
ftr-449	46	1	253	253	NUM
ftr-449	46	2	,	,	PUNCT
ftr-449	46	3	304	304	NUM
ftr-449	46	4	(	(	PUNCT
ftr-449	46	5	1924	1924	NUM
ftr-449	46	6	):	):	PUNCT
ftr-449	46	7	revenue	revenue	NOUN
ftr-449	46	8	act	act	NOUN
ftr-449	46	9	of	of	ADP
ftr-449	46	10	1926	1926	NUM
ftr-449	46	11	,	,	PUNCT
ftr-449	46	12	ch	ch	NOUN
ftr-449	46	13	.	.	PROPN
ftr-449	46	14	27	27	NUM
ftr-449	46	15	,	,	PUNCT
ftr-449	46	16	§	§	PROPN
ftr-449	46	17	302(c	302(c	PROPN
ftr-449	46	18	)	)	PUNCT
ftr-449	46	19	,	,	PUNCT
ftr-449	46	20	44	44	NUM
ftr-449	46	21	stat	stat	NOUN
ftr-449	46	22	.	.	PUNCT
ftr-449	47	1	9,70	9,70	X
ftr-449	48	1	(	(	PUNCT
ftr-449	48	2	1926	1926	NUM
ftr-449	48	3	)	)	PUNCT
ftr-449	48	4	.	.	PUNCT
ftr-449	49	1	however	however	ADV
ftr-449	49	2	,	,	PUNCT
ftr-449	49	3	the	the	DET
ftr-449	49	4	supreme	supreme	PROPN
ftr-449	49	5	court	court	PROPN
ftr-449	49	6	ruled	rule	VERB
ftr-449	49	7	this	this	DET
ftr-449	49	8	language	language	NOUN
ftr-449	49	9	did	do	AUX
ftr-449	49	10	not	not	PART
ftr-449	49	11	encompass	encompass	VERB
ftr-449	49	12	a	a	DET
ftr-449	49	13	lifetime	lifetime	NOUN
ftr-449	49	14	transfer	transfer	NOUN
ftr-449	49	15	of	of	ADP
ftr-449	49	16	property	property	NOUN
ftr-449	49	17	in	in	ADP
ftr-449	49	18	which	which	PRON
ftr-449	49	19	the	the	DET
ftr-449	49	20	decedent	decedent	NOUN
ftr-449	49	21	retained	retain	VERB
ftr-449	49	22	a	a	DET
ftr-449	49	23	life	life	NOUN
ftr-449	49	24	estate	estate	NOUN
ftr-449	49	25	in	in	ADP
ftr-449	49	26	may	may	PROPN
ftr-449	49	27	v.	v.	ADP
ftr-449	49	28	heiner	heiner	PROPN
ftr-449	49	29	,	,	PUNCT
ftr-449	49	30	281	281	NUM
ftr-449	49	31	u.s	u.s	PROPN
ftr-449	49	32	.	.	PROPN
ftr-449	49	33	238	238	NUM
ftr-449	49	34	(	(	PUNCT
ftr-449	49	35	1930	1930	NUM
ftr-449	49	36	)	)	PUNCT
ftr-449	49	37	,	,	PUNCT
ftr-449	49	38	overruled	overrule	VERB
ftr-449	49	39	in	in	ADP
ftr-449	49	40	part	part	NOUN
ftr-449	49	41	by	by	ADP
ftr-449	49	42	commissioner	commissioner	NOUN
ftr-449	49	43	v.	v.	ADP
ftr-449	49	44	estate	estate	NOUN
ftr-449	49	45	of	of	ADP
ftr-449	49	46	church	church	NOUN
ftr-449	49	47	.	.	PUNCT
ftr-449	50	1	335	335	NUM
ftr-449	51	1	u.s	u.s	PROPN
ftr-449	51	2	.	.	PROPN
ftr-449	51	3	639	639	NUM
ftr-449	51	4	(	(	PUNCT
ftr-449	51	5	1949	1949	NUM
ftr-449	51	6	)	)	PUNCT
ftr-449	51	7	,	,	PUNCT
ftr-449	51	8	and	and	CCONJ
ftr-449	51	9	in	in	ADP
ftr-449	51	10	three	three	NUM
ftr-449	51	11	decisions	decision	NOUN
ftr-449	51	12	decided	decide	VERB
ftr-449	51	13	on	on	ADP
ftr-449	51	14	the	the	DET
ftr-449	51	15	same	same	ADJ
ftr-449	51	16	day	day	NOUN
ftr-449	51	17	in	in	ADP
ftr-449	51	18	1931	1931	NUM
ftr-449	51	19	:	:	PUNCT
ftr-449	51	20	burnet	burnet	PROPN
ftr-449	51	21	v.	v.	PROPN
ftr-449	51	22	northern	northern	PROPN
ftr-449	51	23	trust	trust	PROPN
ftr-449	51	24	co.	co.	PROPN
ftr-449	51	25	,	,	PUNCT
ftr-449	51	26	283	283	NUM
ftr-449	51	27	u.s	u.s	PROPN
ftr-449	51	28	.	.	PROPN
ftr-449	51	29	782	782	NUM
ftr-449	51	30	(	(	PUNCT
ftr-449	51	31	1931	1931	NUM
ftr-449	51	32	)	)	PUNCT
ftr-449	51	33	;	;	PUNCT
ftr-449	51	34	mccormick	mccormick	PROPN
ftr-449	51	35	v.	v.	PROPN
ftr-449	51	36	burnet	burnet	PROPN
ftr-449	51	37	,	,	PUNCT
ftr-449	51	38	283	283	NUM
ftr-449	51	39	u.s	u.s	PROPN
ftr-449	51	40	.	.	PROPN
ftr-449	51	41	784	784	NUM
ftr-449	51	42	(	(	PUNCT
ftr-449	51	43	1931	1931	NUM
ftr-449	51	44	)	)	PUNCT
ftr-449	51	45	;	;	PUNCT
ftr-449	51	46	and	and	CCONJ
ftr-449	51	47	morsman	morsman	PROPN
ftr-449	51	48	v.	v.	PROPN
ftr-449	51	49	burnet	burnet	PROPN
ftr-449	51	50	,	,	PUNCT
ftr-449	51	51	283	283	NUM
ftr-449	51	52	u.s	u.s	PROPN
ftr-449	51	53	.	.	PROPN
ftr-449	51	54	783	783	NUM
ftr-449	51	55	-	-	SYM
ftr-449	51	56	84	84	NUM
ftr-449	51	57	(	(	PUNCT
ftr-449	51	58	1931	1931	NUM
ftr-449	51	59	)	)	PUNCT
ftr-449	51	60	.	.	PUNCT
ftr-449	52	1	one	one	NUM
ftr-449	52	2	day	day	NOUN
ftr-449	52	3	after	after	SCONJ
ftr-449	52	4	the	the	DET
ftr-449	52	5	1931	1931	NUM
ftr-449	52	6	decisions	decision	NOUN
ftr-449	52	7	were	be	AUX
ftr-449	52	8	handed	hand	VERB
ftr-449	52	9	down	down	ADP
ftr-449	52	10	,	,	PUNCT
ftr-449	52	11	congress	congress	PROPN
ftr-449	52	12	enacted	enact	VERB
ftr-449	52	13	the	the	DET
ftr-449	52	14	joint	joint	ADJ
ftr-449	52	15	resolution	resolution	NOUN
ftr-449	52	16	of	of	ADP
ftr-449	52	17	march	march	PROPN
ftr-449	52	18	3	3	NUM
ftr-449	52	19	,	,	PUNCT
ftr-449	52	20	1931	1931	NUM
ftr-449	52	21	,	,	PUNCT
ftr-449	52	22	legislatively	legislatively	ADV
ftr-449	52	23	overruling	overrule	VERB
ftr-449	52	24	them	they	PRON
ftr-449	52	25	and	and	CCONJ
ftr-449	52	26	may	may	AUX
ftr-449	52	27	v.	v.	PROPN
ftr-449	52	28	heiner	heiner	PROPN
ftr-449	52	29	.	.	PUNCT
ftr-449	53	1	for	for	ADP
ftr-449	53	2	the	the	DET
ftr-449	53	3	history	history	NOUN
ftr-449	53	4	of	of	ADP
ftr-449	53	5	congress	congress	PROPN
ftr-449	53	6	's	's	PART
ftr-449	53	7	response	response	NOUN
ftr-449	53	8	to	to	ADP
ftr-449	53	9	may	may	PROPN
ftr-449	53	10	v.	v.	CCONJ
ftr-449	53	11	heiner	heiner	PROPN
ftr-449	53	12	,	,	PUNCT
ftr-449	53	13	see	see	VERB
ftr-449	53	14	commissioner	commissioner	NOUN
ftr-449	53	15	v.	v.	ADP
ftr-449	53	16	estate	estate	NOUN
ftr-449	53	17	of	of	ADP
ftr-449	53	18	church	church	NOUN
ftr-449	53	19	,	,	PUNCT
ftr-449	53	20	335	335	NUM
ftr-449	54	1	u.s	u.s	PROPN
ftr-449	54	2	.	.	PROPN
ftr-449	55	1	at	at	ADP
ftr-449	55	2	639	639	NUM
ftr-449	55	3	-	-	SYM
ftr-449	55	4	40	40	NUM
ftr-449	55	5	.	.	PUNCT
ftr-449	55	6	2	2	NUM
ftr-449	55	7	.	.	X
ftr-449	55	8	unless	unless	SCONJ
ftr-449	55	9	otherwise	otherwise	ADV
ftr-449	55	10	stated	state	VERB
ftr-449	55	11	,	,	PUNCT
ftr-449	55	12	all	all	DET
ftr-449	55	13	section	section	NOUN
ftr-449	55	14	references	reference	NOUN
ftr-449	55	15	are	be	AUX
ftr-449	55	16	to	to	ADP
ftr-449	55	17	the	the	DET
ftr-449	55	18	internal	internal	ADJ
ftr-449	55	19	revenue	revenue	NOUN
ftr-449	55	20	code	code	NOUN
ftr-449	55	21	of	of	ADP
ftr-449	55	22	1986	1986	NUM
ftr-449	55	23	as	as	ADP
ftr-449	55	24	currently	currently	ADV
ftr-449	55	25	in	in	ADP
ftr-449	55	26	effect	effect	NOUN
ftr-449	55	27	.	.	PUNCT
ftr-449	56	1	section	section	NOUN
ftr-449	56	2	2036(a	2036(a	AUX
ftr-449	56	3	)	)	PUNCT
ftr-449	56	4	provides	provide	VERB
ftr-449	56	5	:	:	PUNCT
ftr-449	56	6	the	the	DET
ftr-449	56	7	value	value	NOUN
ftr-449	56	8	of	of	ADP
ftr-449	56	9	the	the	DET
ftr-449	56	10	gross	gross	ADJ
ftr-449	56	11	estate	estate	NOUN
ftr-449	56	12	shall	shall	AUX
ftr-449	56	13	include	include	VERB
ftr-449	56	14	the	the	DET
ftr-449	56	15	value	value	NOUN
ftr-449	56	16	of	of	ADP
ftr-449	56	17	all	all	DET
ftr-449	56	18	property	property	NOUN
ftr-449	56	19	to	to	ADP
ftr-449	56	20	the	the	DET
ftr-449	56	21	extent	extent	NOUN
ftr-449	56	22	of	of	ADP
ftr-449	56	23	any	any	DET
ftr-449	56	24	interest	interest	NOUN
ftr-449	56	25	therein	therein	ADV
ftr-449	56	26	of	of	ADP
ftr-449	56	27	which	which	PRON
ftr-449	56	28	the	the	DET
ftr-449	56	29	decedent	decedent	NOUN
ftr-449	56	30	has	have	AUX
ftr-449	56	31	at	at	ADP
ftr-449	56	32	any	any	DET
ftr-449	56	33	time	time	NOUN
ftr-449	56	34	made	make	VERB
ftr-449	56	35	a	a	DET
ftr-449	56	36	transfer	transfer	NOUN
ftr-449	56	37	(	(	PUNCT
ftr-449	56	38	except	except	SCONJ
ftr-449	56	39	in	in	ADP
ftr-449	56	40	case	case	NOUN
ftr-449	56	41	of	of	ADP
ftr-449	56	42	a	a	DET
ftr-449	56	43	bona	bona	ADJ
ftr-449	56	44	fide	fide	ADJ
ftr-449	56	45	sale	sale	NOUN
ftr-449	56	46	for	for	ADP
ftr-449	56	47	an	an	DET
ftr-449	56	48	adequate	adequate	ADJ
ftr-449	56	49	and	and	CCONJ
ftr-449	56	50	full	full	ADJ
ftr-449	56	51	consideration	consideration	NOUN
ftr-449	56	52	in	in	ADP
ftr-449	56	53	money	money	NOUN
ftr-449	56	54	or	or	CCONJ
ftr-449	56	55	money	money	NOUN
ftr-449	56	56	's	's	PART
ftr-449	56	57	worth	worth	NOUN
ftr-449	56	58	)	)	PUNCT
ftr-449	56	59	,	,	PUNCT
ftr-449	56	60	by	by	ADP
ftr-449	56	61	trust	trust	NOUN
ftr-449	56	62	or	or	CCONJ
ftr-449	56	63	otherwise	otherwise	ADV
ftr-449	56	64	,	,	PUNCT
ftr-449	56	65	under	under	ADP
ftr-449	56	66	which	which	PRON
ftr-449	56	67	he	he	PRON
ftr-449	56	68	has	have	AUX
ftr-449	56	69	retained	retain	VERB
ftr-449	56	70	for	for	ADP
ftr-449	56	71	his	his	PRON
ftr-449	56	72	life	life	NOUN
ftr-449	56	73	or	or	CCONJ
ftr-449	56	74	for	for	ADP
ftr-449	56	75	any	any	DET
ftr-449	56	76	period	period	NOUN
ftr-449	56	77	not	not	PART
ftr-449	56	78	ascertainable	ascertainable	ADJ
ftr-449	56	79	without	without	ADP
ftr-449	56	80	reference	reference	NOUN
ftr-449	56	81	to	to	ADP
ftr-449	56	82	his	his	PRON
ftr-449	56	83	death	death	NOUN
ftr-449	56	84	or	or	CCONJ
ftr-449	56	85	for	for	ADP
ftr-449	56	86	any	any	DET
ftr-449	56	87	period	period	NOUN
ftr-449	56	88	which	which	PRON
ftr-449	56	89	does	do	AUX
ftr-449	56	90	not	not	PART
ftr-449	56	91	in	in	ADP
ftr-449	56	92	fact	fact	NOUN
ftr-449	56	93	end	end	VERB
ftr-449	56	94	before	before	ADP
ftr-449	56	95	his	his	PRON
ftr-449	56	96	death(1	death(1	PROPN
ftr-449	56	97	)	)	PUNCT
ftr-449	56	98	the	the	DET
ftr-449	56	99	possession	possession	NOUN
ftr-449	56	100	or	or	CCONJ
ftr-449	56	101	enjoyment	enjoyment	NOUN
ftr-449	56	102	of	of	ADP
ftr-449	56	103	,	,	PUNCT
ftr-449	56	104	or	or	CCONJ
ftr-449	56	105	the	the	DET
ftr-449	56	106	right	right	NOUN
ftr-449	56	107	to	to	ADP
ftr-449	56	108	the	the	DET
ftr-449	56	109	income	income	NOUN
ftr-449	56	110	from	from	ADP
ftr-449	56	111	,	,	PUNCT
ftr-449	56	112	the	the	DET
ftr-449	56	113	property	property	NOUN
ftr-449	56	114	,	,	PUNCT
ftr-449	56	115	or	or	CCONJ
ftr-449	56	116	(	(	PUNCT
ftr-449	56	117	2	2	X
ftr-449	56	118	)	)	PUNCT
ftr-449	56	119	the	the	DET
ftr-449	56	120	right	right	NOUN
ftr-449	56	121	,	,	PUNCT
ftr-449	56	122	either	either	CCONJ
ftr-449	56	123	alone	alone	ADJ
ftr-449	56	124	or	or	CCONJ
ftr-449	56	125	in	in	ADP
ftr-449	56	126	conjunction	conjunction	NOUN
ftr-449	56	127	with	with	ADP
ftr-449	56	128	any	any	DET
ftr-449	56	129	person	person	NOUN
ftr-449	56	130	,	,	PUNCT
ftr-449	56	131	to	to	PART
ftr-449	56	132	designate	designate	VERB
ftr-449	56	133	the	the	DET
ftr-449	56	134	persons	person	NOUN
ftr-449	56	135	who	who	PRON
ftr-449	56	136	shall	shall	AUX
ftr-449	56	137	possess	possess	VERB
ftr-449	56	138	or	or	CCONJ
ftr-449	56	139	enjoy	enjoy	VERB
ftr-449	56	140	the	the	DET
ftr-449	56	141	property	property	NOUN
ftr-449	56	142	or	or	CCONJ
ftr-449	56	143	the	the	DET
ftr-449	56	144	income	income	NOUN
ftr-449	56	145	therefrom	therefrom	NOUN
ftr-449	56	146	.	.	PUNCT
ftr-449	57	1	3	3	X
ftr-449	57	2	.	.	X
ftr-449	57	3	see	see	VERB
ftr-449	57	4	estate	estate	NOUN
ftr-449	57	5	of	of	ADP
ftr-449	57	6	church	church	NOUN
ftr-449	57	7	v.	v.	ADP
ftr-449	57	8	commissioner	commissioner	PROPN
ftr-449	57	9	,	,	PUNCT
ftr-449	57	10	335	335	NUM
ftr-449	57	11	u.s	u.s	PROPN
ftr-449	57	12	.	.	PROPN
ftr-449	57	13	632	632	NUM
ftr-449	57	14	,	,	PUNCT
ftr-449	57	15	646	646	NUM
ftr-449	57	16	(	(	PUNCT
ftr-449	57	17	1949	1949	NUM
ftr-449	57	18	)	)	PUNCT
ftr-449	57	19	(	(	PUNCT
ftr-449	57	20	"	"	PUNCT
ftr-449	57	21	[	[	X
ftr-449	57	22	tlrusts	tlrust	NOUN
ftr-449	57	23	reserving	reserve	VERB
ftr-449	57	24	life	life	NOUN
ftr-449	57	25	estates	estate	NOUN
ftr-449	57	26	with	with	ADP
ftr-449	57	27	remainders	remainder	NOUN
ftr-449	57	28	over	over	ADP
ftr-449	57	29	at	at	ADP
ftr-449	57	30	grantors	grantor	NOUN
ftr-449	57	31	'	'	PART
ftr-449	57	32	deaths	death	NOUN
ftr-449	57	33	are	be	AUX
ftr-449	57	34	...	...	PUNCT
ftr-449	57	35	effective	effective	ADJ
ftr-449	57	36	substitutes	substitute	NOUN
ftr-449	57	37	for	for	ADP
ftr-449	57	38	wills	will	NOUN
ftr-449	57	39	.	.	PUNCT
ftr-449	57	40	"	"	PUNCT
ftr-449	57	41	)	)	PUNCT
ftr-449	57	42	.	.	PUNCT
ftr-449	58	1	4	4	X
ftr-449	58	2	.	.	X
ftr-449	58	3	irc	irc	PROPN
ftr-449	58	4	§	§	PROPN
ftr-449	58	5	2036(a	2036(a	NUM
ftr-449	58	6	)	)	PUNCT
ftr-449	58	7	(	(	PUNCT
ftr-449	58	8	parenthetical	parenthetical	ADJ
ftr-449	58	9	clause	clause	NOUN
ftr-449	58	10	)	)	PUNCT
ftr-449	58	11	.	.	PUNCT
ftr-449	59	1	19991	19991	NUM
ftr-449	59	2	florida	florida	PROPN
ftr-449	59	3	tax	tax	NOUN
ftr-449	59	4	review	review	NOUN
ftr-449	59	5	receives	receive	VERB
ftr-449	59	6	full	full	ADJ
ftr-449	59	7	value	value	NOUN
ftr-449	59	8	does	do	AUX
ftr-449	59	9	not	not	PART
ftr-449	59	10	diminish	diminish	VERB
ftr-449	59	11	the	the	DET
ftr-449	59	12	size	size	NOUN
ftr-449	59	13	of	of	ADP
ftr-449	59	14	his	his	PRON
ftr-449	59	15	estate	estate	NOUN
ftr-449	59	16	,	,	PUNCT
ftr-449	59	17	and	and	CCONJ
ftr-449	59	18	thus	thus	ADV
ftr-449	59	19	there	there	PRON
ftr-449	59	20	is	be	VERB
ftr-449	59	21	no	no	DET
ftr-449	59	22	need	need	NOUN
ftr-449	59	23	to	to	PART
ftr-449	59	24	subject	subject	VERB
ftr-449	59	25	the	the	DET
ftr-449	59	26	transferred	transfer	VERB
ftr-449	59	27	property	property	NOUN
ftr-449	59	28	to	to	PART
ftr-449	59	29	estate	estate	VERB
ftr-449	59	30	tax.5	tax.5	PRON
ftr-449	59	31	an	an	DET
ftr-449	59	32	issue	issue	NOUN
ftr-449	59	33	that	that	PRON
ftr-449	59	34	has	have	AUX
ftr-449	59	35	vexed	vex	VERB
ftr-449	59	36	courts	court	NOUN
ftr-449	59	37	,	,	PUNCT
ftr-449	59	38	estate	estate	NOUN
ftr-449	59	39	planners	planner	NOUN
ftr-449	59	40	,	,	PUNCT
ftr-449	59	41	and	and	CCONJ
ftr-449	59	42	commentators	commentator	NOUN
ftr-449	59	43	is	be	AUX
ftr-449	59	44	how	how	SCONJ
ftr-449	59	45	to	to	PART
ftr-449	59	46	ascertain	ascertain	VERB
ftr-449	59	47	the	the	DET
ftr-449	59	48	adequacy	adequacy	NOUN
ftr-449	59	49	of	of	ADP
ftr-449	59	50	consideration	consideration	NOUN
ftr-449	59	51	when	when	SCONJ
ftr-449	59	52	a	a	DET
ftr-449	59	53	property	property	NOUN
ftr-449	59	54	owner	owner	NOUN
ftr-449	59	55	sells	sell	VERB
ftr-449	59	56	a	a	DET
ftr-449	59	57	remainder	remainder	NOUN
ftr-449	59	58	interest	interest	NOUN
ftr-449	59	59	in	in	ADP
ftr-449	59	60	the	the	DET
ftr-449	59	61	property	property	NOUN
ftr-449	59	62	and	and	CCONJ
ftr-449	59	63	retains	retain	VERB
ftr-449	59	64	a	a	DET
ftr-449	59	65	life	life	NOUN
ftr-449	59	66	estate	estate	NOUN
ftr-449	59	67	.	.	PUNCT
ftr-449	60	1	for	for	ADP
ftr-449	60	2	the	the	DET
ftr-449	60	3	exclusion	exclusion	NOUN
ftr-449	60	4	to	to	PART
ftr-449	60	5	apply	apply	VERB
ftr-449	60	6	,	,	PUNCT
ftr-449	60	7	must	must	AUX
ftr-449	60	8	the	the	DET
ftr-449	60	9	consideration	consideration	NOUN
ftr-449	60	10	received	receive	VERB
ftr-449	60	11	for	for	ADP
ftr-449	60	12	the	the	DET
ftr-449	60	13	remainder	remainder	NOUN
ftr-449	60	14	simply	simply	ADV
ftr-449	60	15	equal	equal	VERB
ftr-449	60	16	the	the	DET
ftr-449	60	17	value	value	NOUN
ftr-449	60	18	of	of	ADP
ftr-449	60	19	the	the	DET
ftr-449	60	20	remainder	remainder	NOUN
ftr-449	60	21	or	or	CCONJ
ftr-449	60	22	must	must	AUX
ftr-449	60	23	it	it	PRON
ftr-449	60	24	equal	equal	VERB
ftr-449	60	25	the	the	DET
ftr-449	60	26	value	value	NOUN
ftr-449	60	27	of	of	ADP
ftr-449	60	28	the	the	DET
ftr-449	60	29	entire	entire	ADJ
ftr-449	60	30	property	property	NOUN
ftr-449	60	31	?	?	PUNCT
ftr-449	61	1	a	a	DET
ftr-449	61	2	substantial	substantial	ADJ
ftr-449	61	3	body	body	NOUN
ftr-449	61	4	of	of	ADP
ftr-449	61	5	case	case	NOUN
ftr-449	61	6	law	law	NOUN
ftr-449	61	7	--	--	PUNCT
ftr-449	61	8	developed	develop	VERB
ftr-449	61	9	largely	largely	ADV
ftr-449	61	10	in	in	ADP
ftr-449	61	11	the	the	DET
ftr-449	61	12	context	context	NOUN
ftr-449	61	13	of	of	ADP
ftr-449	61	14	the	the	DET
ftr-449	61	15	so	so	ADV
ftr-449	61	16	-	-	PUNCT
ftr-449	61	17	called	call	VERB
ftr-449	61	18	"	"	PUNCT
ftr-449	61	19	widow	widow	NOUN
ftr-449	61	20	's	's	PART
ftr-449	61	21	election"--holds	election"--hold	NOUN
ftr-449	61	22	the	the	DET
ftr-449	61	23	consideration	consideration	NOUN
ftr-449	61	24	must	must	AUX
ftr-449	61	25	equal	equal	VERB
ftr-449	61	26	the	the	DET
ftr-449	61	27	full	full	ADJ
ftr-449	61	28	value	value	NOUN
ftr-449	61	29	of	of	ADP
ftr-449	61	30	the	the	DET
ftr-449	61	31	property.6	property.6	PROPN
ftr-449	61	32	however	however	ADV
ftr-449	61	33	,	,	PUNCT
ftr-449	61	34	the	the	DET
ftr-449	61	35	third	third	ADJ
ftr-449	61	36	circuit	circuit	NOUN
ftr-449	61	37	in	in	ADP
ftr-449	61	38	d'ambrosio	d'ambrosio	PROPN
ftr-449	61	39	in	in	ADP
ftr-449	61	40	1996	1996	NUM
ftr-449	61	41	'	'	PUNCT
ftr-449	61	42	and	and	CCONJ
ftr-449	61	43	the	the	DET
ftr-449	61	44	fifth	fifth	ADJ
ftr-449	61	45	circuit	circuit	NOUN
ftr-449	61	46	in	in	ADP
ftr-449	61	47	wheeler	wheeler	NOUN
ftr-449	61	48	in	in	ADP
ftr-449	61	49	19978	19978	NUM
ftr-449	61	50	held	hold	VERB
ftr-449	61	51	that	that	SCONJ
ftr-449	61	52	consideration	consideration	NOUN
ftr-449	61	53	received	receive	VERB
ftr-449	61	54	in	in	ADP
ftr-449	61	55	a	a	DET
ftr-449	61	56	simple	simple	ADJ
ftr-449	61	57	sale	sale	NOUN
ftr-449	61	58	of	of	ADP
ftr-449	61	59	a	a	DET
ftr-449	61	60	remainder	remainder	NOUN
ftr-449	61	61	is	be	AUX
ftr-449	61	62	adequate	adequate	ADJ
ftr-449	61	63	-	-	PUNCT
ftr-449	61	64	and	and	CCONJ
ftr-449	61	65	hence	hence	ADV
ftr-449	61	66	the	the	DET
ftr-449	61	67	exclusion	exclusion	NOUN
ftr-449	61	68	applies	applie	NOUN
ftr-449	61	69	-	-	PUNCT
ftr-449	61	70	where	where	SCONJ
ftr-449	61	71	the	the	DET
ftr-449	61	72	consideration	consideration	NOUN
ftr-449	61	73	merely	merely	ADV
ftr-449	61	74	equals	equal	VERB
ftr-449	61	75	the	the	DET
ftr-449	61	76	actuarial	actuarial	ADJ
ftr-449	61	77	value	value	NOUN
ftr-449	61	78	of	of	ADP
ftr-449	61	79	the	the	DET
ftr-449	61	80	remainder	remainder	NOUN
ftr-449	61	81	on	on	ADP
ftr-449	61	82	the	the	DET
ftr-449	61	83	date	date	NOUN
ftr-449	61	84	of	of	ADP
ftr-449	61	85	sale	sale	NOUN
ftr-449	61	86	.	.	PUNCT
ftr-449	62	1	more	more	ADV
ftr-449	62	2	recently	recently	ADV
ftr-449	62	3	,	,	PUNCT
ftr-449	62	4	the	the	DET
ftr-449	62	5	ninth	ninth	ADJ
ftr-449	62	6	circuit	circuit	NOUN
ftr-449	62	7	in	in	ADP
ftr-449	62	8	magnin	magnin	PROPN
ftr-449	62	9	,	,	PUNCT
ftr-449	62	10	overruling	overrule	VERB
ftr-449	62	11	one	one	NUM
ftr-449	62	12	of	of	ADP
ftr-449	62	13	its	its	PRON
ftr-449	62	14	own	own	ADJ
ftr-449	62	15	decisions	decision	NOUN
ftr-449	62	16	,	,	PUNCT
ftr-449	62	17	adopted	adopt	VERB
ftr-449	62	18	the	the	DET
ftr-449	62	19	d'ambrosio	d'ambrosio	PROPN
ftr-449	62	20	-	-	PUNCT
ftr-449	62	21	wheeler	wheeler	NOUN
ftr-449	62	22	test	test	NOUN
ftr-449	62	23	for	for	ADP
ftr-449	62	24	"	"	PUNCT
ftr-449	62	25	full	full	ADJ
ftr-449	62	26	consideration	consideration	NOUN
ftr-449	62	27	.	.	PUNCT
ftr-449	63	1	"9	"9	PROPN
ftr-449	63	2	(	(	PUNCT
ftr-449	63	3	this	this	DET
ftr-449	63	4	article	article	NOUN
ftr-449	63	5	will	will	AUX
ftr-449	63	6	sometimes	sometimes	ADV
ftr-449	63	7	refer	refer	VERB
ftr-449	63	8	to	to	ADP
ftr-449	63	9	d'ambrosio	d'ambrosio	PROPN
ftr-449	63	10	,	,	PUNCT
ftr-449	63	11	wheeler	wheeler	NOUN
ftr-449	63	12	,	,	PUNCT
ftr-449	63	13	and	and	CCONJ
ftr-449	63	14	magnin	magnin	ADJ
ftr-449	63	15	collectively	collectively	ADV
ftr-449	63	16	as	as	ADP
ftr-449	63	17	the	the	DET
ftr-449	63	18	"	"	PUNCT
ftr-449	63	19	d'ambrosio	d'ambrosio	PROPN
ftr-449	63	20	trilogy	trilogy	NOUN
ftr-449	63	21	"	"	PUNCT
ftr-449	63	22	)	)	PUNCT
ftr-449	63	23	.	.	PUNCT
ftr-449	64	1	this	this	DET
ftr-449	64	2	issue	issue	NOUN
ftr-449	64	3	is	be	AUX
ftr-449	64	4	of	of	ADP
ftr-449	64	5	more	more	ADJ
ftr-449	64	6	than	than	ADP
ftr-449	64	7	academic	academic	ADJ
ftr-449	64	8	interest	interest	NOUN
ftr-449	64	9	.	.	PUNCT
ftr-449	65	1	if	if	SCONJ
ftr-449	65	2	the	the	DET
ftr-449	65	3	holdings	holding	NOUN
ftr-449	65	4	of	of	ADP
ftr-449	65	5	the	the	DET
ftr-449	65	6	d'ambrosio	d'ambrosio	PROPN
ftr-449	65	7	trilogy	trilogy	NOUN
ftr-449	65	8	are	be	AUX
ftr-449	65	9	correct	correct	ADJ
ftr-449	65	10	,	,	PUNCT
ftr-449	65	11	existing	exist	VERB
ftr-449	65	12	case	case	NOUN
ftr-449	65	13	law	law	NOUN
ftr-449	65	14	regarding	regard	VERB
ftr-449	65	15	the	the	DET
ftr-449	65	16	widow	widow	NOUN
ftr-449	65	17	's	's	PART
ftr-449	65	18	election	election	NOUN
ftr-449	65	19	(	(	PUNCT
ftr-449	65	20	hereinafter	hereinafter	NOUN
ftr-449	65	21	"	"	PUNCT
ftr-449	65	22	spousal	spousal	NOUN
ftr-449	65	23	election	election	NOUN
ftr-449	65	24	"	"	PUNCT
ftr-449	65	25	)	)	PUNCT
ftr-449	65	26	is	be	AUX
ftr-449	65	27	arguably	arguably	ADV
ftr-449	65	28	wrong	wrong	ADJ
ftr-449	65	29	.	.	PUNCT
ftr-449	66	1	if	if	SCONJ
ftr-449	66	2	so	so	ADV
ftr-449	66	3	,	,	PUNCT
ftr-449	66	4	estate	estate	NOUN
ftr-449	66	5	tax	tax	NOUN
ftr-449	66	6	planners	planner	NOUN
ftr-449	66	7	will	will	AUX
ftr-449	66	8	have	have	AUX
ftr-449	66	9	acquired	acquire	VERB
ftr-449	66	10	a	a	DET
ftr-449	66	11	valuable	valuable	ADJ
ftr-449	66	12	tool	tool	NOUN
ftr-449	66	13	,	,	PUNCT
ftr-449	66	14	albeit	albeit	SCONJ
ftr-449	66	15	one	one	NUM
ftr-449	66	16	subject	subject	NOUN
ftr-449	66	17	to	to	ADP
ftr-449	66	18	serious	serious	ADJ
ftr-449	66	19	income	income	NOUN
ftr-449	66	20	tax	tax	NOUN
ftr-449	66	21	risks	risk	NOUN
ftr-449	66	22	,	,	PUNCT
ftr-449	66	23	that	that	PRON
ftr-449	66	24	would	would	AUX
ftr-449	66	25	apparently	apparently	ADV
ftr-449	66	26	enable	enable	VERB
ftr-449	66	27	a	a	DET
ftr-449	66	28	couple	couple	NOUN
ftr-449	66	29	to	to	PART
ftr-449	66	30	pass	pass	VERB
ftr-449	66	31	one	one	NUM
ftr-449	66	32	-	-	PUNCT
ftr-449	66	33	half	half	NOUN
ftr-449	66	34	or	or	CCONJ
ftr-449	66	35	more	more	ADJ
ftr-449	66	36	of	of	ADP
ftr-449	66	37	their	their	PRON
ftr-449	66	38	combined	combine	VERB
ftr-449	66	39	property	property	NOUN
ftr-449	66	40	to	to	ADP
ftr-449	66	41	the	the	DET
ftr-449	66	42	next	next	ADJ
ftr-449	66	43	generation	generation	NOUN
ftr-449	66	44	free	free	ADJ
ftr-449	66	45	of	of	ADP
ftr-449	66	46	any	any	DET
ftr-449	66	47	gift	gift	NOUN
ftr-449	66	48	or	or	CCONJ
ftr-449	66	49	estate	estate	NOUN
ftr-449	66	50	tax	tax	NOUN
ftr-449	66	51	in	in	ADP
ftr-449	66	52	many	many	ADJ
ftr-449	66	53	cases	case	NOUN
ftr-449	66	54	and	and	CCONJ
ftr-449	66	55	to	to	PART
ftr-449	66	56	enjoy	enjoy	VERB
ftr-449	66	57	significant	significant	ADJ
ftr-449	66	58	transfer	transfer	NOUN
ftr-449	66	59	tax	tax	NOUN
ftr-449	66	60	savings	saving	NOUN
ftr-449	66	61	in	in	ADP
ftr-449	66	62	virtually	virtually	ADV
ftr-449	66	63	every	every	DET
ftr-449	66	64	case	case	NOUN
ftr-449	66	65	.	.	PUNCT
ftr-449	67	1	0	0	NUM
ftr-449	68	1	5	5	NUM
ftr-449	68	2	.	.	PUNCT
ftr-449	69	1	in	in	ADP
ftr-449	69	2	estate	estate	NOUN
ftr-449	69	3	of	of	ADP
ftr-449	69	4	frothingham	frothingham	PROPN
ftr-449	69	5	v.	v.	PROPN
ftr-449	69	6	commissioner	commissioner	PROPN
ftr-449	69	7	,	,	PUNCT
ftr-449	69	8	60	60	NUM
ftr-449	69	9	t.c	t.c	PROPN
ftr-449	69	10	.	.	PROPN
ftr-449	69	11	211	211	NUM
ftr-449	69	12	,	,	PUNCT
ftr-449	69	13	215	215	NUM
ftr-449	69	14	(	(	PUNCT
ftr-449	69	15	1973	1973	NUM
ftr-449	69	16	)	)	PUNCT
ftr-449	69	17	,	,	PUNCT
ftr-449	69	18	the	the	DET
ftr-449	69	19	court	court	NOUN
ftr-449	69	20	stated	state	VERB
ftr-449	69	21	:	:	PUNCT
ftr-449	69	22	thus	thus	ADV
ftr-449	69	23	,	,	PUNCT
ftr-449	69	24	where	where	SCONJ
ftr-449	69	25	the	the	DET
ftr-449	69	26	transferred	transfer	VERB
ftr-449	69	27	property	property	NOUN
ftr-449	69	28	is	be	AUX
ftr-449	69	29	replaced	replace	VERB
ftr-449	69	30	by	by	ADP
ftr-449	69	31	other	other	ADJ
ftr-449	69	32	property	property	NOUN
ftr-449	69	33	of	of	ADP
ftr-449	69	34	equal	equal	ADJ
ftr-449	69	35	value	value	NOUN
ftr-449	69	36	received	receive	VERB
ftr-449	69	37	in	in	ADP
ftr-449	69	38	exchange	exchange	NOUN
ftr-449	69	39	,	,	PUNCT
ftr-449	69	40	there	there	PRON
ftr-449	69	41	is	be	VERB
ftr-449	69	42	no	no	DET
ftr-449	69	43	reason	reason	NOUN
ftr-449	69	44	to	to	PART
ftr-449	69	45	impose	impose	VERB
ftr-449	69	46	an	an	DET
ftr-449	69	47	estate	estate	NOUN
ftr-449	69	48	tax	tax	NOUN
ftr-449	69	49	in	in	ADP
ftr-449	69	50	respect	respect	NOUN
ftr-449	69	51	of	of	ADP
ftr-449	69	52	the	the	DET
ftr-449	69	53	transferred	transfer	VERB
ftr-449	69	54	property	property	NOUN
ftr-449	69	55	,	,	PUNCT
ftr-449	69	56	for	for	SCONJ
ftr-449	69	57	it	it	PRON
ftr-449	69	58	is	be	AUX
ftr-449	69	59	reasonable	reasonable	ADJ
ftr-449	69	60	to	to	PART
ftr-449	69	61	assume	assume	VERB
ftr-449	69	62	that	that	SCONJ
ftr-449	69	63	the	the	DET
ftr-449	69	64	property	property	NOUN
ftr-449	69	65	acquired	acquire	VERB
ftr-449	69	66	in	in	ADP
ftr-449	69	67	exchange	exchange	NOUN
ftr-449	69	68	will	will	AUX
ftr-449	69	69	find	find	VERB
ftr-449	69	70	its	its	PRON
ftr-449	69	71	way	way	NOUN
ftr-449	69	72	into	into	ADP
ftr-449	69	73	the	the	DET
ftr-449	69	74	decedent	decedent	NOUN
ftr-449	69	75	's	's	PART
ftr-449	69	76	gross	gross	ADJ
ftr-449	69	77	estate	estate	NOUN
ftr-449	69	78	at	at	ADP
ftr-449	69	79	his	his	PRON
ftr-449	69	80	death	death	NOUN
ftr-449	69	81	unless	unless	SCONJ
ftr-449	69	82	consumed	consume	VERB
ftr-449	69	83	...	...	PUNCT
ftr-449	69	84	in	in	ADP
ftr-449	69	85	much	much	ADV
ftr-449	69	86	the	the	DET
ftr-449	69	87	same	same	ADJ
ftr-449	69	88	manner	manner	NOUN
ftr-449	69	89	as	as	SCONJ
ftr-449	69	90	would	would	AUX
ftr-449	69	91	the	the	DET
ftr-449	69	92	transferred	transfer	VERB
ftr-449	69	93	property	property	NOUN
ftr-449	69	94	itself	itself	PRON
ftr-449	69	95	had	have	VERB
ftr-449	69	96	the	the	DET
ftr-449	69	97	transfer	transfer	NOUN
ftr-449	69	98	not	not	PART
ftr-449	69	99	taken	take	VERB
ftr-449	69	100	place	place	NOUN
ftr-449	69	101	.	.	PUNCT
ftr-449	70	1	6	6	X
ftr-449	70	2	.	.	X
ftr-449	70	3	see	see	VERB
ftr-449	70	4	,	,	PUNCT
ftr-449	70	5	e.g.	e.g.	ADV
ftr-449	70	6	,	,	PUNCT
ftr-449	70	7	pittman	pittman	NOUN
ftr-449	70	8	v.	v.	PROPN
ftr-449	70	9	united	united	PROPN
ftr-449	70	10	states	states	PROPN
ftr-449	70	11	,	,	PUNCT
ftr-449	70	12	878	878	NUM
ftr-449	70	13	f.	f.	PROPN
ftr-449	70	14	supp	supp	PROPN
ftr-449	70	15	.	.	PUNCT
ftr-449	71	1	833	833	NUM
ftr-449	71	2	(	(	PUNCT
ftr-449	71	3	e.d.n.c	e.d.n.c	PROPN
ftr-449	71	4	.	.	NOUN
ftr-449	71	5	1994	1994	NUM
ftr-449	71	6	)	)	PUNCT
ftr-449	71	7	;	;	PUNCT
ftr-449	72	1	wheeler	wheeler	PROPN
ftr-449	72	2	v.	v.	PROPN
ftr-449	72	3	united	united	PROPN
ftr-449	72	4	states	states	PROPN
ftr-449	72	5	,	,	PUNCT
ftr-449	72	6	77	77	NUM
ftr-449	72	7	a.f.t.r	a.f.t.r	PROPN
ftr-449	72	8	.	.	PROPN
ftr-449	72	9	96	96	NUM
ftr-449	72	10	-	-	PUNCT
ftr-449	72	11	612	612	NUM
ftr-449	72	12	to	to	ADP
ftr-449	72	13	96	96	NUM
ftr-449	72	14	-	-	SYM
ftr-449	72	15	613	613	NUM
ftr-449	72	16	(	(	PUNCT
ftr-449	72	17	w.	w.	PROPN
ftr-449	72	18	d.	d.	PROPN
ftr-449	72	19	tex	tex	PROPN
ftr-449	72	20	.	.	PROPN
ftr-449	72	21	1996	1996	NUM
ftr-449	72	22	)	)	PUNCT
ftr-449	72	23	,	,	PUNCT
ftr-449	72	24	rev'd	rev'd	VERB
ftr-449	72	25	,	,	PUNCT
ftr-449	72	26	116	116	NUM
ftr-449	72	27	f.3d	f.3d	NUM
ftr-449	72	28	749	749	NUM
ftr-449	72	29	(	(	PUNCT
ftr-449	72	30	5th	5th	ADJ
ftr-449	72	31	cir	cir	NOUN
ftr-449	72	32	.	.	PUNCT
ftr-449	72	33	1997	1997	NUM
ftr-449	72	34	)	)	PUNCT
ftr-449	72	35	;	;	PUNCT
ftr-449	72	36	d'ambrosio	d'ambrosio	PROPN
ftr-449	72	37	v.	v.	PROPN
ftr-449	72	38	commissioner	commissioner	PROPN
ftr-449	72	39	,	,	PUNCT
ftr-449	72	40	105	105	NUM
ftr-449	72	41	t.c	t.c	PROPN
ftr-449	72	42	.	.	PROPN
ftr-449	72	43	252	252	NUM
ftr-449	72	44	(	(	PUNCT
ftr-449	72	45	1995	1995	NUM
ftr-449	72	46	)	)	PUNCT
ftr-449	72	47	,	,	PUNCT
ftr-449	72	48	rev'd	rev'd	VERB
ftr-449	72	49	,	,	PUNCT
ftr-449	72	50	101	101	NUM
ftr-449	72	51	f.3d	f.3d	NUM
ftr-449	72	52	309	309	NUM
ftr-449	72	53	(	(	PUNCT
ftr-449	72	54	3d	3d	PROPN
ftr-449	72	55	cir	cir	NOUN
ftr-449	72	56	.	.	PUNCT
ftr-449	72	57	1996	1996	NUM
ftr-449	72	58	)	)	PUNCT
ftr-449	72	59	,	,	PUNCT
ftr-449	72	60	cert	cert	PROPN
ftr-449	72	61	.	.	PUNCT
ftr-449	73	1	denied	deny	VERB
ftr-449	73	2	,	,	PUNCT
ftr-449	73	3	520	520	NUM
ftr-449	73	4	u.s	u.s	PROPN
ftr-449	73	5	.	.	PROPN
ftr-449	73	6	1230	1230	NUM
ftr-449	73	7	(	(	PUNCT
ftr-449	73	8	1997	1997	NUM
ftr-449	73	9	)	)	PUNCT
ftr-449	73	10	;	;	PUNCT
ftr-449	73	11	gradow	gradow	NOUN
ftr-449	73	12	v.	v.	PROPN
ftr-449	73	13	united	united	PROPN
ftr-449	73	14	states	states	PROPN
ftr-449	73	15	,	,	PUNCT
ftr-449	73	16	11	11	NUM
ftr-449	73	17	cl	cl	NOUN
ftr-449	73	18	.	.	PUNCT
ftr-449	74	1	ct	ct	PROPN
ftr-449	74	2	.	.	PROPN
ftr-449	74	3	808	808	NUM
ftr-449	74	4	(	(	PUNCT
ftr-449	74	5	1987	1987	NUM
ftr-449	74	6	)	)	PUNCT
ftr-449	74	7	,	,	PUNCT
ftr-449	74	8	aff'd	aff'd	NOUN
ftr-449	74	9	,	,	PUNCT
ftr-449	74	10	897	897	NUM
ftr-449	74	11	f.2d	f.2d	X
ftr-449	74	12	516	516	NUM
ftr-449	74	13	(	(	PUNCT
ftr-449	74	14	fed	fed	PROPN
ftr-449	74	15	.	.	PUNCT
ftr-449	74	16	cir	cir	PROPN
ftr-449	74	17	.	.	PROPN
ftr-449	74	18	1990	1990	NUM
ftr-449	74	19	)	)	PUNCT
ftr-449	74	20	;	;	PUNCT
ftr-449	75	1	united	united	PROPN
ftr-449	75	2	states	states	PROPN
ftr-449	75	3	v.	v.	ADP
ftr-449	75	4	past	past	NOUN
ftr-449	75	5	,	,	PUNCT
ftr-449	75	6	347	347	NUM
ftr-449	75	7	f.2d	f.2d	SYM
ftr-449	75	8	7	7	NUM
ftr-449	75	9	(	(	PUNCT
ftr-449	75	10	9th	9th	ADJ
ftr-449	75	11	cir	cir	NOUN
ftr-449	75	12	.	.	PUNCT
ftr-449	75	13	1965	1965	NUM
ftr-449	75	14	)	)	PUNCT
ftr-449	75	15	;	;	PUNCT
ftr-449	75	16	estate	estate	NOUN
ftr-449	75	17	of	of	ADP
ftr-449	75	18	gregory	gregory	PROPN
ftr-449	75	19	v.	v.	PROPN
ftr-449	75	20	commissioner	commissioner	PROPN
ftr-449	75	21	,	,	PUNCT
ftr-449	75	22	39	39	NUM
ftr-449	75	23	t.c	t.c	PROPN
ftr-449	75	24	.	.	PROPN
ftr-449	75	25	1012	1012	NUM
ftr-449	75	26	(	(	PUNCT
ftr-449	75	27	1963	1963	NUM
ftr-449	75	28	)	)	PUNCT
ftr-449	75	29	.	.	PUNCT
ftr-449	76	1	7	7	X
ftr-449	76	2	.	.	X
ftr-449	76	3	d'ambrosio	d'ambrosio	PROPN
ftr-449	76	4	v.	v.	PROPN
ftr-449	76	5	commissioner	commissioner	PROPN
ftr-449	76	6	,	,	PUNCT
ftr-449	76	7	101	101	NUM
ftr-449	76	8	f.3d	f.3d	NUM
ftr-449	76	9	309	309	NUM
ftr-449	76	10	(	(	PUNCT
ftr-449	76	11	3d	3d	PROPN
ftr-449	76	12	cir	cir	NOUN
ftr-449	76	13	.	.	PUNCT
ftr-449	76	14	1996	1996	NUM
ftr-449	76	15	)	)	PUNCT
ftr-449	76	16	,	,	PUNCT
ftr-449	76	17	cert	cert	PROPN
ftr-449	76	18	.	.	PUNCT
ftr-449	77	1	denied	deny	VERB
ftr-449	77	2	,	,	PUNCT
ftr-449	77	3	520	520	NUM
ftr-449	77	4	u.s	u.s	PROPN
ftr-449	77	5	.	.	PROPN
ftr-449	77	6	1230	1230	NUM
ftr-449	77	7	(	(	PUNCT
ftr-449	77	8	1997	1997	NUM
ftr-449	77	9	)	)	PUNCT
ftr-449	77	10	.	.	PUNCT
ftr-449	78	1	8	8	X
ftr-449	78	2	.	.	X
ftr-449	78	3	wheeler	wheeler	PROPN
ftr-449	78	4	v.	v.	PROPN
ftr-449	78	5	united	united	PROPN
ftr-449	78	6	states	states	PROPN
ftr-449	78	7	,	,	PUNCT
ftr-449	78	8	116	116	NUM
ftr-449	78	9	f.3d	f.3d	NUM
ftr-449	78	10	749	749	NUM
ftr-449	78	11	(	(	PUNCT
ftr-449	78	12	5th	5th	ADJ
ftr-449	78	13	cir	cir	NOUN
ftr-449	78	14	.	.	PUNCT
ftr-449	78	15	1997	1997	NUM
ftr-449	78	16	)	)	PUNCT
ftr-449	78	17	.	.	PUNCT
ftr-449	79	1	9	9	X
ftr-449	79	2	.	.	X
ftr-449	79	3	estate	estate	NOUN
ftr-449	79	4	of	of	ADP
ftr-449	79	5	magnin	magnin	PROPN
ftr-449	79	6	v.	v.	ADP
ftr-449	79	7	commissioner	commissioner	NOUN
ftr-449	79	8	,	,	PUNCT
ftr-449	79	9	184	184	NUM
ftr-449	79	10	f.3d	f.3d	NUM
ftr-449	79	11	1074	1074	NUM
ftr-449	79	12	(	(	PUNCT
ftr-449	79	13	9th	9th	ADJ
ftr-449	79	14	cir	cir	NOUN
ftr-449	79	15	.	.	PROPN
ftr-449	79	16	1999	1999	NUM
ftr-449	79	17	)	)	PUNCT
ftr-449	79	18	.	.	PUNCT
ftr-449	80	1	10	10	X
ftr-449	80	2	.	.	X
ftr-449	81	1	see	see	VERB
ftr-449	81	2	infra	infra	NOUN
ftr-449	81	3	part	part	NOUN
ftr-449	81	4	iv	iv	X
ftr-449	81	5	for	for	ADP
ftr-449	81	6	a	a	DET
ftr-449	81	7	discussion	discussion	NOUN
ftr-449	81	8	of	of	ADP
ftr-449	81	9	possible	possible	ADJ
ftr-449	81	10	tax	tax	NOUN
ftr-449	81	11	advantages	advantage	NOUN
ftr-449	81	12	of	of	ADP
ftr-449	81	13	spousal	spousal	ADJ
ftr-449	81	14	election	election	NOUN
ftr-449	81	15	wills	will	NOUN
ftr-449	81	16	.	.	PUNCT
ftr-449	82	1	[	[	X
ftr-449	82	2	vol	vol	NOUN
ftr-449	82	3	.	.	NOUN
ftr-449	82	4	4:8	4:8	NUM
ftr-449	82	5	estate	estate	NOUN
ftr-449	82	6	and	and	CCONJ
ftr-449	82	7	git	git	NOUN
ftr-449	82	8	tax	tax	NOUN
ftr-449	82	9	effects	effect	NOUN
ftr-449	82	10	of	of	ADP
ftr-449	82	11	selling	sell	VERB
ftr-449	82	12	a	a	DET
ftr-449	82	13	remainder	remainder	NOUN
ftr-449	82	14	part	part	NOUN
ftr-449	82	15	ii	ii	NOUN
ftr-449	82	16	of	of	ADP
ftr-449	82	17	this	this	DET
ftr-449	82	18	article	article	NOUN
ftr-449	82	19	traces	trace	VERB
ftr-449	82	20	the	the	DET
ftr-449	82	21	evolving	evolve	VERB
ftr-449	82	22	judicial	judicial	ADJ
ftr-449	82	23	interpretation	interpretation	NOUN
ftr-449	82	24	of	of	ADP
ftr-449	82	25	the	the	DET
ftr-449	82	26	"	"	PUNCT
ftr-449	82	27	adequate	adequate	ADJ
ftr-449	82	28	and	and	CCONJ
ftr-449	82	29	full	full	ADJ
ftr-449	82	30	consideration	consideration	NOUN
ftr-449	82	31	"	"	PUNCT
ftr-449	82	32	exclusion	exclusion	NOUN
ftr-449	82	33	found	find	VERB
ftr-449	82	34	in	in	ADP
ftr-449	82	35	section	section	NOUN
ftr-449	82	36	2036	2036	NUM
ftr-449	82	37	.	.	PUNCT
ftr-449	83	1	part	part	NOUN
ftr-449	83	2	i	i	PRON
ftr-449	83	3	examines	examine	VERB
ftr-449	83	4	the	the	DET
ftr-449	83	5	proper	proper	ADJ
ftr-449	83	6	application	application	NOUN
ftr-449	83	7	of	of	ADP
ftr-449	83	8	the	the	DET
ftr-449	83	9	"	"	PUNCT
ftr-449	83	10	adequate	adequate	ADJ
ftr-449	83	11	and	and	CCONJ
ftr-449	83	12	full	full	ADJ
ftr-449	83	13	consideration	consideration	NOUN
ftr-449	83	14	"	"	PUNCT
ftr-449	83	15	exclusion	exclusion	NOUN
ftr-449	83	16	to	to	ADP
ftr-449	83	17	simple	simple	ADJ
ftr-449	83	18	sales	sale	NOUN
ftr-449	83	19	of	of	ADP
ftr-449	83	20	remainders	remainder	NOUN
ftr-449	83	21	such	such	ADJ
ftr-449	83	22	as	as	ADP
ftr-449	83	23	those	those	PRON
ftr-449	83	24	involved	involve	VERB
ftr-449	83	25	in	in	ADP
ftr-449	83	26	d'ambrosio	d'ambrosio	PROPN
ftr-449	83	27	and	and	CCONJ
ftr-449	83	28	wheeler	wheeler	NOUN
ftr-449	83	29	and	and	CCONJ
ftr-449	83	30	concludes	conclude	VERB
ftr-449	83	31	that	that	SCONJ
ftr-449	83	32	the	the	DET
ftr-449	83	33	holdings	holding	NOUN
ftr-449	83	34	in	in	ADP
ftr-449	83	35	those	those	DET
ftr-449	83	36	cases	case	NOUN
ftr-449	83	37	are	be	AUX
ftr-449	83	38	indisputably	indisputably	ADV
ftr-449	83	39	correct	correct	ADJ
ftr-449	83	40	.	.	PUNCT
ftr-449	84	1	it	it	PRON
ftr-449	84	2	then	then	ADV
ftr-449	84	3	analyzes	analyze	VERB
ftr-449	84	4	the	the	DET
ftr-449	84	5	possible	possible	ADJ
ftr-449	84	6	planning	planning	NOUN
ftr-449	84	7	opportunities	opportunity	NOUN
ftr-449	84	8	these	these	DET
ftr-449	84	9	decisions	decision	NOUN
ftr-449	84	10	offer	offer	VERB
ftr-449	84	11	,	,	PUNCT
ftr-449	84	12	particularly	particularly	ADV
ftr-449	84	13	in	in	ADP
ftr-449	84	14	light	light	NOUN
ftr-449	84	15	of	of	ADP
ftr-449	84	16	section	section	NOUN
ftr-449	84	17	2702	2702	NUM
ftr-449	84	18	.	.	PUNCT
ftr-449	85	1	part	part	NOUN
ftr-449	85	2	iv	iv	NUM
ftr-449	85	3	examines	examine	VERB
ftr-449	85	4	the	the	DET
ftr-449	85	5	effect	effect	NOUN
ftr-449	85	6	of	of	ADP
ftr-449	85	7	the	the	DET
ftr-449	85	8	d'ambrosio	d'ambrosio	PROPN
ftr-449	85	9	trilogy	trilogy	NOUN
ftr-449	85	10	on	on	ADP
ftr-449	85	11	spousal	spousal	NOUN
ftr-449	85	12	elections	election	NOUN
ftr-449	85	13	.	.	PUNCT
ftr-449	86	1	this	this	DET
ftr-449	86	2	part	part	NOUN
ftr-449	86	3	outlines	outline	VERB
ftr-449	86	4	the	the	DET
ftr-449	86	5	potential	potential	ADJ
ftr-449	86	6	gift	gift	NOUN
ftr-449	86	7	and	and	CCONJ
ftr-449	86	8	estate	estate	NOUN
ftr-449	86	9	tax	tax	NOUN
ftr-449	86	10	savings	saving	NOUN
ftr-449	86	11	this	this	DET
ftr-449	86	12	device	device	NOUN
ftr-449	86	13	affords	afford	VERB
ftr-449	86	14	and	and	CCONJ
ftr-449	86	15	then	then	ADV
ftr-449	86	16	considers	consider	VERB
ftr-449	86	17	how	how	SCONJ
ftr-449	86	18	such	such	ADJ
ftr-449	86	19	elections	election	NOUN
ftr-449	86	20	should	should	AUX
ftr-449	86	21	be	be	AUX
ftr-449	86	22	analyzed	analyze	VERB
ftr-449	86	23	for	for	ADP
ftr-449	86	24	purposes	purpose	NOUN
ftr-449	86	25	of	of	ADP
ftr-449	86	26	the	the	DET
ftr-449	86	27	"	"	PUNCT
ftr-449	86	28	adequate	adequate	ADJ
ftr-449	86	29	and	and	CCONJ
ftr-449	86	30	full	full	ADJ
ftr-449	86	31	consideration	consideration	NOUN
ftr-449	86	32	"	"	PUNCT
ftr-449	86	33	exclusion	exclusion	NOUN
ftr-449	86	34	.	.	PUNCT
ftr-449	87	1	it	it	PRON
ftr-449	87	2	concludes	conclude	VERB
ftr-449	87	3	that	that	SCONJ
ftr-449	87	4	spousal	spousal	ADJ
ftr-449	87	5	elections	election	NOUN
ftr-449	87	6	in	in	ADP
ftr-449	87	7	virtually	virtually	ADV
ftr-449	87	8	every	every	DET
ftr-449	87	9	case	case	NOUN
ftr-449	87	10	should	should	AUX
ftr-449	87	11	be	be	AUX
ftr-449	87	12	governed	govern	VERB
ftr-449	87	13	by	by	ADP
ftr-449	87	14	the	the	DET
ftr-449	87	15	reciprocal	reciprocal	ADJ
ftr-449	87	16	trust	trust	NOUN
ftr-449	87	17	doctrine	doctrine	NOUN
ftr-449	87	18	.	.	PUNCT
ftr-449	88	1	under	under	ADP
ftr-449	88	2	this	this	DET
ftr-449	88	3	approach	approach	NOUN
ftr-449	88	4	,	,	PUNCT
ftr-449	88	5	spousal	spousal	NOUN
ftr-449	88	6	elections	election	NOUN
ftr-449	88	7	do	do	AUX
ftr-449	88	8	not	not	PART
ftr-449	88	9	constitute	constitute	VERB
ftr-449	88	10	sales	sale	NOUN
ftr-449	88	11	of	of	ADP
ftr-449	88	12	remainders	remainder	NOUN
ftr-449	88	13	,	,	PUNCT
ftr-449	88	14	and	and	CCONJ
ftr-449	88	15	hence	hence	ADV
ftr-449	88	16	the	the	DET
ftr-449	88	17	holdings	holding	NOUN
ftr-449	88	18	of	of	ADP
ftr-449	88	19	the	the	DET
ftr-449	88	20	d'ambrosio	d'ambrosio	PROPN
ftr-449	88	21	trilogy	trilogy	NOUN
ftr-449	88	22	should	should	AUX
ftr-449	88	23	not	not	PART
ftr-449	88	24	apply	apply	VERB
ftr-449	88	25	.	.	PUNCT
ftr-449	89	1	indeed	indeed	ADV
ftr-449	89	2	,	,	PUNCT
ftr-449	89	3	in	in	ADP
ftr-449	89	4	many	many	ADJ
ftr-449	89	5	cases	case	NOUN
ftr-449	89	6	,	,	PUNCT
ftr-449	89	7	the	the	DET
ftr-449	89	8	existing	exist	VERB
ftr-449	89	9	position	position	NOUN
ftr-449	89	10	of	of	ADP
ftr-449	89	11	the	the	DET
ftr-449	89	12	internal	internal	ADJ
ftr-449	89	13	revenue	revenue	NOUN
ftr-449	89	14	service	service	NOUN
ftr-449	89	15	and	and	CCONJ
ftr-449	89	16	the	the	DET
ftr-449	89	17	courts	court	NOUN
ftr-449	89	18	produces	produce	VERB
ftr-449	89	19	excessively	excessively	ADV
ftr-449	89	20	generous	generous	ADJ
ftr-449	89	21	results	result	NOUN
ftr-449	89	22	to	to	ADP
ftr-449	89	23	taxpayers	taxpayer	NOUN
ftr-449	89	24	.	.	PUNCT
ftr-449	90	1	however	however	ADV
ftr-449	90	2	,	,	PUNCT
ftr-449	90	3	in	in	ADP
ftr-449	90	4	the	the	DET
ftr-449	90	5	relatively	relatively	ADV
ftr-449	90	6	few	few	ADJ
ftr-449	90	7	cases	case	NOUN
ftr-449	90	8	where	where	SCONJ
ftr-449	90	9	the	the	DET
ftr-449	90	10	reciprocal	reciprocal	ADJ
ftr-449	90	11	trust	trust	NOUN
ftr-449	90	12	doctrine	doctrine	NOUN
ftr-449	90	13	should	should	AUX
ftr-449	90	14	not	not	PART
ftr-449	90	15	apply	apply	VERB
ftr-449	90	16	,	,	PUNCT
ftr-449	90	17	the	the	DET
ftr-449	90	18	current	current	ADJ
ftr-449	90	19	treatment	treatment	NOUN
ftr-449	90	20	of	of	ADP
ftr-449	90	21	spousal	spousal	NOUN
ftr-449	90	22	elections	election	NOUN
ftr-449	90	23	should	should	AUX
ftr-449	90	24	change	change	VERB
ftr-449	90	25	to	to	PART
ftr-449	90	26	conform	conform	VERB
ftr-449	90	27	to	to	ADP
ftr-449	90	28	the	the	DET
ftr-449	90	29	holdings	holding	NOUN
ftr-449	90	30	in	in	ADP
ftr-449	90	31	d'ambrosio	d'ambrosio	PROPN
ftr-449	90	32	,	,	PUNCT
ftr-449	90	33	wheeler	wheeler	NOUN
ftr-449	90	34	,	,	PUNCT
ftr-449	90	35	and	and	CCONJ
ftr-449	90	36	magnin	magnin	PROPN
ftr-449	90	37	.	.	PUNCT
ftr-449	91	1	ii	ii	PROPN
ftr-449	91	2	.	.	PUNCT
ftr-449	92	1	judicial	judicial	ADJ
ftr-449	92	2	interpretation	interpretation	NOUN
ftr-449	92	3	of	of	ADP
ftr-449	92	4	"	"	PUNCT
ftr-449	92	5	adequate	adequate	ADJ
ftr-449	92	6	and	and	CCONJ
ftr-449	92	7	full	full	ADJ
ftr-449	92	8	consideration	consideration	NOUN
ftr-449	92	9	"	"	PUNCT
ftr-449	92	10	spousal	spousal	NOUN
ftr-449	92	11	elections	election	NOUN
ftr-449	92	12	have	have	AUX
ftr-449	92	13	played	play	VERB
ftr-449	92	14	a	a	DET
ftr-449	92	15	central	central	ADJ
ftr-449	92	16	role	role	NOUN
ftr-449	92	17	in	in	ADP
ftr-449	92	18	molding	mold	VERB
ftr-449	92	19	judicial	judicial	ADJ
ftr-449	92	20	interpretation	interpretation	NOUN
ftr-449	92	21	of	of	ADP
ftr-449	92	22	the	the	DET
ftr-449	92	23	phrase	phrase	NOUN
ftr-449	92	24	"	"	PUNCT
ftr-449	92	25	adequate	adequate	ADJ
ftr-449	92	26	and	and	CCONJ
ftr-449	92	27	full	full	ADJ
ftr-449	92	28	consideration	consideration	NOUN
ftr-449	92	29	.	.	PUNCT
ftr-449	92	30	"	"	PUNCT
ftr-449	93	1	these	these	DET
ftr-449	93	2	elections	election	NOUN
ftr-449	93	3	originated	originate	VERB
ftr-449	93	4	in	in	ADP
ftr-449	93	5	community	community	NOUN
ftr-449	93	6	property	property	NOUN
ftr-449	93	7	states	state	NOUN
ftr-449	93	8	where	where	SCONJ
ftr-449	93	9	each	each	DET
ftr-449	93	10	spouse	spouse	NOUN
ftr-449	93	11	possesses	possess	VERB
ftr-449	93	12	a	a	DET
ftr-449	93	13	current	current	ADJ
ftr-449	93	14	,	,	PUNCT
ftr-449	93	15	vested	vested	ADJ
ftr-449	93	16	one	one	NUM
ftr-449	93	17	-	-	PUNCT
ftr-449	93	18	half	half	NOUN
ftr-449	93	19	interest	interest	NOUN
ftr-449	93	20	in	in	ADP
ftr-449	93	21	all	all	DET
ftr-449	93	22	property	property	NOUN
ftr-449	93	23	acquired	acquire	VERB
ftr-449	93	24	by	by	ADP
ftr-449	93	25	the	the	DET
ftr-449	93	26	couple	couple	NOUN
ftr-449	93	27	during	during	ADP
ftr-449	93	28	marriage	marriage	NOUN
ftr-449	93	29	.	.	PUNCT
ftr-449	93	30	"	"	PUNCT
ftr-449	94	1	in	in	ADP
ftr-449	94	2	a	a	DET
ftr-449	94	3	spousal	spousal	ADJ
ftr-449	94	4	election	election	NOUN
ftr-449	94	5	will	will	NOUN
ftr-449	94	6	,	,	PUNCT
ftr-449	94	7	the	the	DET
ftr-449	94	8	deceased	deceased	ADJ
ftr-449	94	9	spouse	spouse	NOUN
ftr-449	94	10	attempts	attempt	VERB
ftr-449	94	11	to	to	PART
ftr-449	94	12	dispose	dispose	VERB
ftr-449	94	13	of	of	ADP
ftr-449	94	14	both	both	PRON
ftr-449	94	15	his	his	PRON
ftr-449	94	16	share	share	NOUN
ftr-449	94	17	and	and	CCONJ
ftr-449	94	18	the	the	DET
ftr-449	94	19	surviving	surviving	NOUN
ftr-449	94	20	spouse	spouse	NOUN
ftr-449	94	21	's	's	PART
ftr-449	94	22	share	share	NOUN
ftr-449	94	23	of	of	ADP
ftr-449	94	24	the	the	DET
ftr-449	94	25	community	community	NOUN
ftr-449	94	26	property	property	NOUN
ftr-449	94	27	.	.	PUNCT
ftr-449	95	1	since	since	SCONJ
ftr-449	95	2	the	the	DET
ftr-449	95	3	deceased	deceased	ADJ
ftr-449	95	4	spouse	spouse	NOUN
ftr-449	95	5	can	can	AUX
ftr-449	95	6	only	only	ADV
ftr-449	95	7	dispose	dispose	VERB
ftr-449	95	8	of	of	ADP
ftr-449	95	9	his	his	PRON
ftr-449	95	10	share	share	NOUN
ftr-449	95	11	of	of	ADP
ftr-449	95	12	the	the	DET
ftr-449	95	13	community	community	NOUN
ftr-449	95	14	property	property	NOUN
ftr-449	95	15	,	,	PUNCT
ftr-449	95	16	state	state	NOUN
ftr-449	95	17	courts	court	NOUN
ftr-449	95	18	hold	hold	VERB
ftr-449	95	19	that	that	SCONJ
ftr-449	95	20	such	such	ADJ
ftr-449	95	21	wills	will	NOUN
ftr-449	95	22	impose	impose	VERB
ftr-449	95	23	an	an	DET
ftr-449	95	24	election	election	NOUN
ftr-449	95	25	on	on	ADP
ftr-449	95	26	the	the	DET
ftr-449	95	27	surviving	surviving	NOUN
ftr-449	95	28	spouse	spouse	NOUN
ftr-449	95	29	:	:	PUNCT
ftr-449	95	30	she	she	PRON
ftr-449	95	31	must	must	AUX
ftr-449	95	32	either	either	CCONJ
ftr-449	95	33	allow	allow	VERB
ftr-449	95	34	her	her	PRON
ftr-449	95	35	share	share	NOUN
ftr-449	95	36	of	of	ADP
ftr-449	95	37	the	the	DET
ftr-449	95	38	community	community	NOUN
ftr-449	95	39	property	property	NOUN
ftr-449	95	40	to	to	PART
ftr-449	95	41	pass	pass	VERB
ftr-449	95	42	under	under	ADP
ftr-449	95	43	the	the	DET
ftr-449	95	44	decedent	decedent	NOUN
ftr-449	95	45	's	's	PART
ftr-449	95	46	will	will	NOUN
ftr-449	95	47	,	,	PUNCT
ftr-449	95	48	in	in	ADP
ftr-449	95	49	which	which	DET
ftr-449	95	50	case	case	NOUN
ftr-449	95	51	she	she	PRON
ftr-449	95	52	receives	receive	VERB
ftr-449	95	53	the	the	DET
ftr-449	95	54	benefits	benefit	NOUN
ftr-449	95	55	provided	provide	VERB
ftr-449	95	56	for	for	ADP
ftr-449	95	57	her	she	PRON
ftr-449	95	58	in	in	ADP
ftr-449	95	59	the	the	DET
ftr-449	95	60	vill	vill	NOUN
ftr-449	95	61	,	,	PUNCT
ftr-449	95	62	or	or	CCONJ
ftr-449	95	63	else	else	ADV
ftr-449	95	64	retain	retain	VERB
ftr-449	95	65	her	her	PRON
ftr-449	95	66	share	share	NOUN
ftr-449	95	67	of	of	ADP
ftr-449	95	68	the	the	DET
ftr-449	95	69	community	community	NOUN
ftr-449	95	70	property	property	NOUN
ftr-449	95	71	,	,	PUNCT
ftr-449	95	72	in	in	ADP
ftr-449	95	73	which	which	DET
ftr-449	95	74	event	event	NOUN
ftr-449	95	75	she	she	PRON
ftr-449	95	76	forfeits	forfeit	VERB
ftr-449	95	77	all	all	DET
ftr-449	95	78	such	such	ADJ
ftr-449	95	79	benefits.2	benefits.2	PROPN
ftr-449	95	80	following	follow	VERB
ftr-449	95	81	convention	convention	NOUN
ftr-449	95	82	-	-	PUNCT
ftr-449	95	83	and	and	CCONJ
ftr-449	95	84	actuarial	actuarial	ADJ
ftr-449	95	85	experience	experience	NOUN
ftr-449	95	86	-	-	PUNCT
ftr-449	95	87	this	this	DET
ftr-449	95	88	article	article	NOUN
ftr-449	95	89	assumes	assume	VERB
ftr-449	95	90	that	that	SCONJ
ftr-449	95	91	husband	husband	PROPN
ftr-449	95	92	h	h	PROPN
ftr-449	95	93	dies	dies	AUX
ftr-449	95	94	first	first	ADV
ftr-449	95	95	survived	survive	VERB
ftr-449	95	96	by	by	ADP
ftr-449	95	97	his	his	PRON
ftr-449	95	98	wife	wife	NOUN
ftr-449	95	99	iv	iv	X
ftr-449	95	100	.	.	PUNCT
ftr-449	96	1	unless	unless	SCONJ
ftr-449	96	2	otherwise	otherwise	ADV
ftr-449	96	3	indicated	indicate	VERB
ftr-449	96	4	,	,	PUNCT
ftr-449	96	5	the	the	DET
ftr-449	96	6	following	follow	VERB
ftr-449	96	7	facts	fact	NOUN
ftr-449	96	8	apply	apply	VERB
ftr-449	96	9	:	:	PUNCT
ftr-449	96	10	h	h	X
ftr-449	96	11	's	's	PART
ftr-449	96	12	will	will	AUX
ftr-449	96	13	purports	purport	VERB
ftr-449	96	14	to	to	PART
ftr-449	96	15	leave	leave	VERB
ftr-449	96	16	all	all	DET
ftr-449	96	17	the	the	DET
ftr-449	96	18	community	community	NOUN
ftr-449	96	19	property	property	NOUN
ftr-449	96	20	in	in	ADP
ftr-449	96	21	trust	trust	NOUN
ftr-449	96	22	,	,	PUNCT
ftr-449	96	23	with	with	ADP
ftr-449	96	24	income	income	NOUN
ftr-449	96	25	payable	payable	ADJ
ftr-449	96	26	to	to	ADP
ftr-449	96	27	w	w	NOUN
ftr-449	96	28	for	for	ADP
ftr-449	96	29	her	her	PRON
ftr-449	96	30	life	life	NOUN
ftr-449	96	31	and	and	CCONJ
ftr-449	96	32	principal	principal	NOUN
ftr-449	96	33	payable	payable	ADJ
ftr-449	96	34	upon	upon	SCONJ
ftr-449	96	35	her	her	PRON
ftr-449	96	36	death	death	NOUN
ftr-449	96	37	11	11	NUM
ftr-449	96	38	.	.	PUNCT
ftr-449	97	1	see	see	VERB
ftr-449	97	2	generally	generally	ADV
ftr-449	97	3	roger	roger	PROPN
ftr-449	97	4	a.	a.	PROPN
ftr-449	97	5	cunningham	cunningham	PROPN
ftr-449	97	6	et	et	PROPN
ftr-449	97	7	al	al	PROPN
ftr-449	97	8	.	.	PROPN
ftr-449	97	9	,	,	PUNCT
ftr-449	97	10	the	the	DET
ftr-449	97	11	law	law	NOUN
ftr-449	97	12	of	of	ADP
ftr-449	97	13	property	property	NOUN
ftr-449	97	14	§	§	PROPN
ftr-449	97	15	§	§	PROPN
ftr-449	97	16	5.14	5.14	NUM
ftr-449	97	17	-	-	PUNCT
ftr-449	97	18	.	.	PUNCT
ftr-449	98	1	16	16	NUM
ftr-449	98	2	(	(	PUNCT
ftr-449	98	3	2d	2d	NUM
ftr-449	98	4	ed	ed	NOUN
ftr-449	98	5	.	.	PROPN
ftr-449	98	6	1993	1993	NUM
ftr-449	98	7	)	)	PUNCT
ftr-449	99	1	(	(	PUNCT
ftr-449	99	2	overview	overview	NOUN
ftr-449	99	3	of	of	ADP
ftr-449	99	4	state	state	NOUN
ftr-449	99	5	community	community	NOUN
ftr-449	99	6	property	property	NOUN
ftr-449	99	7	laws	law	NOUN
ftr-449	99	8	)	)	PUNCT
ftr-449	99	9	.	.	PUNCT
ftr-449	100	1	12	12	NUM
ftr-449	100	2	.	.	PUNCT
ftr-449	101	1	see	see	VERB
ftr-449	101	2	,	,	PUNCT
ftr-449	101	3	e.g.	e.g.	ADV
ftr-449	101	4	,	,	PUNCT
ftr-449	101	5	in	in	ADP
ftr-449	101	6	re	re	PROPN
ftr-449	101	7	smith	smith	PROPN
ftr-449	101	8	's	's	PART
ftr-449	101	9	estate	estate	NOUN
ftr-449	101	10	,	,	PUNCT
ftr-449	101	11	40	40	NUM
ftr-449	101	12	p.	p.	NOUN
ftr-449	101	13	1037	1037	NUM
ftr-449	101	14	(	(	PUNCT
ftr-449	101	15	cal.1895	cal.1895	NOUN
ftr-449	101	16	)	)	PUNCT
ftr-449	101	17	;	;	PUNCT
ftr-449	101	18	graser	graser	PROPN
ftr-449	101	19	v.	v.	PROPN
ftr-449	101	20	graser	graser	PROPN
ftr-449	101	21	,	,	PUNCT
ftr-449	101	22	215	215	NUM
ftr-449	101	23	s.w.2d	s.w.2d	NUM
ftr-449	101	24	867	867	NUM
ftr-449	101	25	(	(	PUNCT
ftr-449	101	26	tex	tex	PROPN
ftr-449	101	27	.	.	PROPN
ftr-449	101	28	1948	1948	NUM
ftr-449	101	29	)	)	PUNCT
ftr-449	101	30	;	;	PUNCT
ftr-449	101	31	dakan	dakan	PROPN
ftr-449	101	32	v.	v.	ADP
ftr-449	101	33	dakan	dakan	ADJ
ftr-449	101	34	,	,	PUNCT
ftr-449	101	35	83	83	NUM
ftr-449	101	36	s.w.2d	s.w.2d	NUM
ftr-449	101	37	620	620	NUM
ftr-449	101	38	(	(	PUNCT
ftr-449	101	39	tex	tex	PROPN
ftr-449	101	40	.	.	PROPN
ftr-449	101	41	1935	1935	NUM
ftr-449	101	42	)	)	PUNCT
ftr-449	101	43	.	.	PUNCT
ftr-449	102	1	19991	19991	NUM
ftr-449	102	2	florida	florida	PROPN
ftr-449	102	3	tax	tax	NOUN
ftr-449	102	4	review	review	NOUN
ftr-449	102	5	to	to	ADP
ftr-449	102	6	their	their	PRON
ftr-449	102	7	child	child	NOUN
ftr-449	102	8	c.	c.	PROPN
ftr-449	102	9	w	w	PROPN
ftr-449	102	10	chooses	choose	VERB
ftr-449	102	11	to	to	PART
ftr-449	102	12	let	let	VERB
ftr-449	102	13	her	her	PRON
ftr-449	102	14	share	share	NOUN
ftr-449	102	15	of	of	ADP
ftr-449	102	16	the	the	DET
ftr-449	102	17	community	community	NOUN
ftr-449	102	18	property	property	NOUN
ftr-449	102	19	pass	pass	NOUN
ftr-449	102	20	to	to	ADP
ftr-449	102	21	the	the	DET
ftr-449	102	22	trust	trust	NOUN
ftr-449	102	23	created	create	VERB
ftr-449	102	24	under	under	ADP
ftr-449	102	25	h	h	PROPN
ftr-449	102	26	's	's	PART
ftr-449	102	27	will	will	NOUN
ftr-449	102	28	.	.	PUNCT
ftr-449	103	1	for	for	ADP
ftr-449	103	2	purposes	purpose	NOUN
ftr-449	103	3	of	of	ADP
ftr-449	103	4	clarity	clarity	NOUN
ftr-449	103	5	,	,	PUNCT
ftr-449	103	6	the	the	DET
ftr-449	103	7	trust	trust	NOUN
ftr-449	103	8	that	that	SCONJ
ftr-449	103	9	ws	ws	PROPN
ftr-449	103	10	share	share	NOUN
ftr-449	103	11	of	of	ADP
ftr-449	103	12	the	the	DET
ftr-449	103	13	community	community	NOUN
ftr-449	103	14	property	property	NOUN
ftr-449	103	15	passes	pass	VERB
ftr-449	103	16	into	into	ADP
ftr-449	103	17	will	will	AUX
ftr-449	103	18	be	be	AUX
ftr-449	103	19	referred	refer	VERB
ftr-449	103	20	to	to	ADP
ftr-449	103	21	as	as	ADP
ftr-449	103	22	w	w	PROPN
ftr-449	103	23	trust	trust	NOUN
ftr-449	103	24	,	,	PUNCT
ftr-449	103	25	and	and	CCONJ
ftr-449	103	26	the	the	DET
ftr-449	103	27	trust	trust	NOUN
ftr-449	103	28	that	that	PRON
ftr-449	103	29	h	h	NOUN
ftr-449	103	30	's	's	PART
ftr-449	103	31	property	property	NOUN
ftr-449	103	32	passes	pass	NOUN
ftr-449	103	33	into	into	ADP
ftr-449	103	34	will	will	AUX
ftr-449	103	35	be	be	AUX
ftr-449	103	36	referred	refer	VERB
ftr-449	103	37	to	to	ADP
ftr-449	103	38	as	as	ADP
ftr-449	103	39	h	h	PROPN
ftr-449	103	40	trust	trust	PROPN
ftr-449	103	41	.	.	PUNCT
ftr-449	104	1	when	when	SCONJ
ftr-449	104	2	w	w	NOUN
ftr-449	104	3	elects	elect	NOUN
ftr-449	104	4	to	to	PART
ftr-449	104	5	allow	allow	VERB
ftr-449	104	6	her	her	PRON
ftr-449	104	7	share	share	NOUN
ftr-449	104	8	of	of	ADP
ftr-449	104	9	the	the	DET
ftr-449	104	10	community	community	NOUN
ftr-449	104	11	property	property	NOUN
ftr-449	104	12	to	to	PART
ftr-449	104	13	pass	pass	VERB
ftr-449	104	14	under	under	ADP
ftr-449	104	15	h	h	PROPN
ftr-449	104	16	's	's	PART
ftr-449	104	17	will	will	NOUN
ftr-449	104	18	,	,	PUNCT
ftr-449	104	19	she	she	PRON
ftr-449	104	20	in	in	ADP
ftr-449	104	21	effect	effect	NOUN
ftr-449	104	22	"	"	PUNCT
ftr-449	104	23	transfers	transfer	NOUN
ftr-449	104	24	"	"	PUNCT
ftr-449	104	25	her	her	PRON
ftr-449	104	26	property	property	NOUN
ftr-449	104	27	to	to	ADP
ftr-449	104	28	w	w	PROPN
ftr-449	104	29	trust	trust	PROPN
ftr-449	104	30	.	.	PUNCT
ftr-449	105	1	since	since	SCONJ
ftr-449	105	2	she	she	PRON
ftr-449	105	3	"	"	PUNCT
ftr-449	105	4	retains	retain	VERB
ftr-449	105	5	"	"	PUNCT
ftr-449	105	6	a	a	DET
ftr-449	105	7	life	life	NOUN
ftr-449	105	8	estate	estate	NOUN
ftr-449	105	9	in	in	ADP
ftr-449	105	10	that	that	DET
ftr-449	105	11	trust	trust	NOUN
ftr-449	105	12	,	,	PUNCT
ftr-449	105	13	the	the	DET
ftr-449	105	14	trust	trust	NOUN
ftr-449	105	15	will	will	AUX
ftr-449	105	16	be	be	AUX
ftr-449	105	17	included	include	VERB
ftr-449	105	18	in	in	ADP
ftr-449	105	19	her	her	PRON
ftr-449	105	20	gross	gross	ADJ
ftr-449	105	21	estate	estate	NOUN
ftr-449	105	22	pursuant	pursuant	ADJ
ftr-449	105	23	to	to	ADP
ftr-449	105	24	section	section	NOUN
ftr-449	105	25	2036	2036	NUM
ftr-449	105	26	,	,	PUNCT
ftr-449	105	27	unless	unless	SCONJ
ftr-449	105	28	w	w	PROPN
ftr-449	105	29	's	's	PART
ftr-449	105	30	election	election	NOUN
ftr-449	105	31	constitutes	constitute	VERB
ftr-449	105	32	"	"	PUNCT
ftr-449	105	33	a	a	DET
ftr-449	105	34	bona	bona	ADJ
ftr-449	105	35	fide	fide	ADJ
ftr-449	105	36	sale	sale	NOUN
ftr-449	105	37	for	for	ADP
ftr-449	105	38	an	an	DET
ftr-449	105	39	adequate	adequate	ADJ
ftr-449	105	40	and	and	CCONJ
ftr-449	105	41	full	full	ADJ
ftr-449	105	42	consideration	consideration	NOUN
ftr-449	105	43	.	.	PUNCT
ftr-449	106	1	"13	"13	PUNCT
ftr-449	106	2	the	the	DET
ftr-449	106	3	"	"	PUNCT
ftr-449	106	4	consideration	consideration	NOUN
ftr-449	106	5	"	"	PUNCT
ftr-449	106	6	w	w	NOUN
ftr-449	106	7	receives	receive	VERB
ftr-449	106	8	for	for	ADP
ftr-449	106	9	making	make	VERB
ftr-449	106	10	the	the	DET
ftr-449	106	11	election	election	NOUN
ftr-449	106	12	is	be	AUX
ftr-449	106	13	seemingly	seemingly	ADV
ftr-449	106	14	her	her	PRON
ftr-449	106	15	life	life	NOUN
ftr-449	106	16	estate	estate	NOUN
ftr-449	106	17	in	in	ADP
ftr-449	106	18	h	h	PROPN
ftr-449	106	19	trust	trust	PROPN
ftr-449	106	20	.	.	PUNCT
ftr-449	107	1	the	the	DET
ftr-449	107	2	question	question	NOUN
ftr-449	107	3	confronting	confront	VERB
ftr-449	107	4	the	the	DET
ftr-449	107	5	courts	court	NOUN
ftr-449	107	6	was	be	AUX
ftr-449	107	7	how	how	SCONJ
ftr-449	107	8	to	to	PART
ftr-449	107	9	determine	determine	VERB
ftr-449	107	10	whether	whether	SCONJ
ftr-449	107	11	this	this	DET
ftr-449	107	12	"	"	PUNCT
ftr-449	107	13	consideration	consideration	NOUN
ftr-449	107	14	"	"	PUNCT
ftr-449	107	15	was	be	AUX
ftr-449	107	16	"	"	PUNCT
ftr-449	107	17	adequate	adequate	ADJ
ftr-449	107	18	and	and	CCONJ
ftr-449	107	19	full	full	ADJ
ftr-449	107	20	.	.	PUNCT
ftr-449	107	21	"	"	PUNCT
ftr-449	108	1	should	should	AUX
ftr-449	108	2	this	this	DET
ftr-449	108	3	consideration	consideration	NOUN
ftr-449	108	4	(	(	PUNCT
ftr-449	108	5	i.e.	i.e.	X
ftr-449	108	6	,	,	PUNCT
ftr-449	108	7	w	w	PROPN
ftr-449	108	8	's	's	PART
ftr-449	108	9	life	life	NOUN
ftr-449	108	10	estate	estate	NOUN
ftr-449	108	11	in	in	ADP
ftr-449	108	12	h	h	PROPN
ftr-449	108	13	trust	trust	PROPN
ftr-449	108	14	)	)	PUNCT
ftr-449	108	15	be	be	AUX
ftr-449	108	16	measured	measure	VERB
ftr-449	108	17	against	against	ADP
ftr-449	108	18	the	the	DET
ftr-449	108	19	full	full	ADJ
ftr-449	108	20	value	value	NOUN
ftr-449	108	21	of	of	ADP
ftr-449	108	22	her	her	PRON
ftr-449	108	23	property	property	NOUN
ftr-449	108	24	that	that	PRON
ftr-449	108	25	passes	pass	VERB
ftr-449	108	26	into	into	ADP
ftr-449	108	27	w	w	PROPN
ftr-449	108	28	trust	trust	NOUN
ftr-449	108	29	or	or	CCONJ
ftr-449	108	30	merely	merely	ADV
ftr-449	108	31	the	the	DET
ftr-449	108	32	value	value	NOUN
ftr-449	108	33	of	of	ADP
ftr-449	108	34	the	the	DET
ftr-449	108	35	remainder	remainder	NOUN
ftr-449	108	36	that	that	SCONJ
ftr-449	108	37	w	w	NOUN
ftr-449	108	38	gives	give	VERB
ftr-449	108	39	c	c	PROPN
ftr-449	108	40	in	in	ADP
ftr-449	108	41	her	her	PRON
ftr-449	108	42	share	share	NOUN
ftr-449	108	43	of	of	ADP
ftr-449	108	44	the	the	DET
ftr-449	108	45	property	property	NOUN
ftr-449	108	46	?	?	PUNCT
ftr-449	109	1	in	in	ADP
ftr-449	109	2	the	the	DET
ftr-449	109	3	early	early	ADJ
ftr-449	109	4	cases	case	NOUN
ftr-449	109	5	,	,	PUNCT
ftr-449	109	6	the	the	DET
ftr-449	109	7	courts	court	NOUN
ftr-449	109	8	apparently	apparently	ADV
ftr-449	109	9	found	find	VERB
ftr-449	109	10	the	the	DET
ftr-449	109	11	answer	answer	NOUN
ftr-449	109	12	self	self	NOUN
ftr-449	109	13	-	-	PUNCT
ftr-449	109	14	evident	evident	ADJ
ftr-449	109	15	,	,	PUNCT
ftr-449	109	16	holding	hold	VERB
ftr-449	109	17	without	without	ADP
ftr-449	109	18	discussion	discussion	NOUN
ftr-449	109	19	that	that	SCONJ
ftr-449	109	20	the	the	DET
ftr-449	109	21	value	value	NOUN
ftr-449	109	22	of	of	ADP
ftr-449	109	23	w	w	PROPN
ftr-449	109	24	's	's	PART
ftr-449	109	25	life	life	NOUN
ftr-449	109	26	estate	estate	NOUN
ftr-449	109	27	is	be	AUX
ftr-449	109	28	"	"	PUNCT
ftr-449	109	29	adequate	adequate	ADJ
ftr-449	109	30	"	"	PUNCT
ftr-449	109	31	consideration	consideration	NOUN
ftr-449	109	32	only	only	ADV
ftr-449	109	33	if	if	SCONJ
ftr-449	109	34	it	it	PRON
ftr-449	109	35	equals	equal	VERB
ftr-449	109	36	the	the	DET
ftr-449	109	37	full	full	ADJ
ftr-449	109	38	value	value	NOUN
ftr-449	109	39	of	of	ADP
ftr-449	109	40	the	the	DET
ftr-449	109	41	property	property	NOUN
ftr-449	109	42	transferred	transfer	VERB
ftr-449	109	43	to	to	ADP
ftr-449	109	44	w	w	PROPN
ftr-449	109	45	trust.4	trust.4	PROPN
ftr-449	109	46	the	the	DET
ftr-449	109	47	courts	court	NOUN
ftr-449	109	48	seemed	seem	VERB
ftr-449	109	49	to	to	PART
ftr-449	109	50	have	have	AUX
ftr-449	109	51	thought	think	VERB
ftr-449	109	52	along	along	ADP
ftr-449	109	53	these	these	DET
ftr-449	109	54	lines	line	NOUN
ftr-449	109	55	:	:	PUNCT
ftr-449	109	56	w	w	NOUN
ftr-449	109	57	has	have	AUX
ftr-449	109	58	transferred	transfer	VERB
ftr-449	109	59	her	her	PRON
ftr-449	109	60	entire	entire	ADJ
ftr-449	109	61	share	share	NOUN
ftr-449	109	62	of	of	ADP
ftr-449	109	63	the	the	DET
ftr-449	109	64	community	community	NOUN
ftr-449	109	65	property	property	NOUN
ftr-449	109	66	to	to	ADP
ftr-449	109	67	the	the	DET
ftr-449	109	68	testamentary	testamentary	ADJ
ftr-449	109	69	trust	trust	NOUN
ftr-449	109	70	established	establish	VERB
ftr-449	109	71	under	under	ADP
ftr-449	109	72	h	h	PROPN
ftr-449	109	73	's	's	PART
ftr-449	109	74	will	will	NOUN
ftr-449	109	75	;	;	PUNCT
ftr-449	109	76	therefore	therefore	ADV
ftr-449	109	77	,	,	PUNCT
ftr-449	109	78	the	the	DET
ftr-449	109	79	consideration	consideration	NOUN
ftr-449	109	80	received	receive	VERB
ftr-449	109	81	for	for	ADP
ftr-449	109	82	this	this	DET
ftr-449	109	83	transfer	transfer	NOUN
ftr-449	109	84	is	be	AUX
ftr-449	109	85	adequate	adequate	ADJ
ftr-449	109	86	only	only	ADV
ftr-449	109	87	if	if	SCONJ
ftr-449	109	88	it	it	PRON
ftr-449	109	89	equals	equal	VERB
ftr-449	109	90	the	the	DET
ftr-449	109	91	value	value	NOUN
ftr-449	109	92	of	of	ADP
ftr-449	109	93	the	the	DET
ftr-449	109	94	property	property	NOUN
ftr-449	109	95	transferred	transfer	VERB
ftr-449	109	96	.	.	PUNCT
ftr-449	110	1	5	5	NUM
ftr-449	111	1	what	what	PRON
ftr-449	111	2	this	this	DET
ftr-449	111	3	approach	approach	NOUN
ftr-449	111	4	overlooks	overlook	VERB
ftr-449	111	5	is	be	AUX
ftr-449	111	6	that	that	SCONJ
ftr-449	111	7	while	while	SCONJ
ftr-449	111	8	w	w	PROPN
ftr-449	111	9	transferred	transfer	VERB
ftr-449	111	10	title	title	NOUN
ftr-449	111	11	to	to	ADP
ftr-449	111	12	her	her	PRON
ftr-449	111	13	entire	entire	ADJ
ftr-449	111	14	share	share	NOUN
ftr-449	111	15	of	of	ADP
ftr-449	111	16	the	the	DET
ftr-449	111	17	community	community	NOUN
ftr-449	111	18	property	property	NOUN
ftr-449	111	19	,	,	PUNCT
ftr-449	111	20	economically	economically	ADV
ftr-449	111	21	she	she	PRON
ftr-449	111	22	transferred	transfer	VERB
ftr-449	111	23	only	only	ADV
ftr-449	111	24	a	a	DET
ftr-449	111	25	remainder	remainder	NOUN
ftr-449	111	26	interest	interest	NOUN
ftr-449	111	27	since	since	SCONJ
ftr-449	111	28	she	she	PRON
ftr-449	111	29	continued	continue	VERB
ftr-449	111	30	to	to	PART
ftr-449	111	31	enjoy	enjoy	VERB
ftr-449	111	32	the	the	DET
ftr-449	111	33	economic	economic	ADJ
ftr-449	111	34	benefit	benefit	NOUN
ftr-449	111	35	of	of	ADP
ftr-449	111	36	her	her	PRON
ftr-449	111	37	retained	retain	VERB
ftr-449	111	38	life	life	NOUN
ftr-449	111	39	estate	estate	NOUN
ftr-449	111	40	.	.	PUNCT
ftr-449	111	41	'	'	PUNCT
ftr-449	112	1	6	6	NUM
ftr-449	112	2	13	13	NUM
ftr-449	112	3	.	.	PUNCT
ftr-449	113	1	irc	irc	PROPN
ftr-449	113	2	§	§	PROPN
ftr-449	113	3	2036(a)(1	2036(a)(1	NOUN
ftr-449	113	4	)	)	PUNCT
ftr-449	113	5	.	.	PUNCT
ftr-449	114	1	14	14	NUM
ftr-449	114	2	.	.	PUNCT
ftr-449	114	3	united	united	PROPN
ftr-449	114	4	states	states	PROPN
ftr-449	114	5	v.	v.	ADP
ftr-449	114	6	past	past	NOUN
ftr-449	114	7	,	,	PUNCT
ftr-449	114	8	347	347	NUM
ftr-449	114	9	f.2d	f.2d	SYM
ftr-449	114	10	7	7	NUM
ftr-449	114	11	(	(	PUNCT
ftr-449	114	12	9th	9th	ADJ
ftr-449	114	13	cir	cir	NOUN
ftr-449	114	14	.	.	PUNCT
ftr-449	114	15	1965	1965	NUM
ftr-449	114	16	)	)	PUNCT
ftr-449	114	17	(	(	PUNCT
ftr-449	114	18	divorce	divorce	NOUN
ftr-449	114	19	settlement	settlement	NOUN
ftr-449	114	20	)	)	PUNCT
ftr-449	114	21	;	;	PUNCT
ftr-449	114	22	estate	estate	NOUN
ftr-449	114	23	of	of	ADP
ftr-449	114	24	gregory	gregory	PROPN
ftr-449	114	25	v.	v.	PROPN
ftr-449	114	26	commissioner	commissioner	PROPN
ftr-449	114	27	,	,	PUNCT
ftr-449	114	28	39	39	NUM
ftr-449	114	29	t.c	t.c	PROPN
ftr-449	114	30	.	.	PROPN
ftr-449	114	31	1012	1012	NUM
ftr-449	114	32	(	(	PUNCT
ftr-449	114	33	1963	1963	NUM
ftr-449	114	34	)	)	PUNCT
ftr-449	114	35	.	.	PUNCT
ftr-449	115	1	some	some	DET
ftr-449	115	2	early	early	ADJ
ftr-449	115	3	cases	case	NOUN
ftr-449	115	4	found	find	VERB
ftr-449	115	5	the	the	DET
ftr-449	115	6	consideration	consideration	NOUN
ftr-449	115	7	inadequate	inadequate	ADJ
ftr-449	115	8	without	without	ADP
ftr-449	115	9	specifying	specify	VERB
ftr-449	115	10	the	the	DET
ftr-449	115	11	appropriate	appropriate	ADJ
ftr-449	115	12	measure	measure	NOUN
ftr-449	115	13	.	.	PUNCT
ftr-449	116	1	see	see	VERB
ftr-449	116	2	,	,	PUNCT
ftr-449	116	3	e.g.	e.g.	ADV
ftr-449	116	4	,	,	PUNCT
ftr-449	116	5	united	united	PROPN
ftr-449	116	6	states	states	PROPN
ftr-449	116	7	v.	v.	PROPN
ftr-449	116	8	gordon	gordon	PROPN
ftr-449	116	9	,	,	PUNCT
ftr-449	116	10	406	406	NUM
ftr-449	116	11	f.2d	f.2d	NOUN
ftr-449	116	12	332	332	NUM
ftr-449	116	13	(	(	PUNCT
ftr-449	116	14	5th	5th	ADJ
ftr-449	116	15	cir	cir	NOUN
ftr-449	116	16	.	.	PROPN
ftr-449	116	17	1969	1969	NUM
ftr-449	116	18	)	)	PUNCT
ftr-449	116	19	;	;	PUNCT
ftr-449	116	20	estate	estate	NOUN
ftr-449	116	21	of	of	ADP
ftr-449	116	22	vardell	vardell	PROPN
ftr-449	116	23	v.	v.	PRON
ftr-449	116	24	commissioner	commissioner	NOUN
ftr-449	116	25	,	,	PUNCT
ftr-449	116	26	307	307	NUM
ftr-449	116	27	f.2d	f.2d	ADP
ftr-449	116	28	688	688	NUM
ftr-449	116	29	(	(	PUNCT
ftr-449	116	30	5th	5th	ADJ
ftr-449	116	31	cir	cir	NOUN
ftr-449	116	32	.	.	PUNCT
ftr-449	116	33	1962	1962	NUM
ftr-449	116	34	)	)	PUNCT
ftr-449	116	35	.	.	PUNCT
ftr-449	117	1	in	in	ADP
ftr-449	117	2	these	these	DET
ftr-449	117	3	cases	case	NOUN
ftr-449	117	4	,	,	PUNCT
ftr-449	117	5	the	the	DET
ftr-449	117	6	value	value	NOUN
ftr-449	117	7	of	of	ADP
ftr-449	117	8	w	w	PROPN
ftr-449	117	9	's	's	PART
ftr-449	117	10	life	life	NOUN
ftr-449	117	11	estate	estate	NOUN
ftr-449	117	12	in	in	ADP
ftr-449	117	13	h	h	PROPN
ftr-449	117	14	trust	trust	NOUN
ftr-449	117	15	was	be	AUX
ftr-449	117	16	less	less	ADJ
ftr-449	117	17	than	than	ADP
ftr-449	117	18	either	either	CCONJ
ftr-449	117	19	the	the	DET
ftr-449	117	20	remainder	remainder	NOUN
ftr-449	117	21	in	in	ADP
ftr-449	117	22	wtrust	wtrust	NOUN
ftr-449	117	23	or	or	CCONJ
ftr-449	117	24	the	the	DET
ftr-449	117	25	total	total	ADJ
ftr-449	117	26	value	value	NOUN
ftr-449	117	27	of	of	ADP
ftr-449	117	28	w	w	PROPN
ftr-449	117	29	trust	trust	NOUN
ftr-449	117	30	;	;	PUNCT
ftr-449	117	31	hence	hence	ADV
ftr-449	117	32	,	,	PUNCT
ftr-449	117	33	there	there	PRON
ftr-449	117	34	was	be	VERB
ftr-449	117	35	no	no	DET
ftr-449	117	36	need	need	NOUN
ftr-449	117	37	to	to	PART
ftr-449	117	38	specify	specify	VERB
ftr-449	117	39	the	the	DET
ftr-449	117	40	appropriate	appropriate	ADJ
ftr-449	117	41	yardstick	yardstick	NOUN
ftr-449	117	42	in	in	ADP
ftr-449	117	43	determining	determine	VERB
ftr-449	117	44	the	the	DET
ftr-449	117	45	adequacy	adequacy	NOUN
ftr-449	117	46	of	of	ADP
ftr-449	117	47	consideration	consideration	NOUN
ftr-449	117	48	.	.	PUNCT
ftr-449	118	1	thus	thus	ADV
ftr-449	118	2	in	in	ADP
ftr-449	118	3	vardell	vardell	NOUN
ftr-449	118	4	,	,	PUNCT
ftr-449	118	5	the	the	DET
ftr-449	118	6	value	value	NOUN
ftr-449	118	7	of	of	ADP
ftr-449	118	8	w	w	PROPN
ftr-449	118	9	's	's	PART
ftr-449	118	10	legal	legal	ADJ
ftr-449	118	11	life	life	NOUN
ftr-449	118	12	estate	estate	NOUN
ftr-449	118	13	in	in	ADP
ftr-449	118	14	h	h	PROPN
ftr-449	118	15	's	's	PART
ftr-449	118	16	property	property	NOUN
ftr-449	118	17	was	be	AUX
ftr-449	118	18	approximately	approximately	ADV
ftr-449	118	19	$	$	SYM
ftr-449	118	20	454,000	454,000	NUM
ftr-449	118	21	,	,	PUNCT
ftr-449	118	22	less	less	ADJ
ftr-449	118	23	than	than	ADP
ftr-449	118	24	either	either	CCONJ
ftr-449	118	25	the	the	DET
ftr-449	118	26	value	value	NOUN
ftr-449	118	27	of	of	ADP
ftr-449	118	28	remainder	remainder	NOUN
ftr-449	118	29	in	in	ADP
ftr-449	118	30	iv	iv	NOUN
ftr-449	118	31	's	's	PART
ftr-449	118	32	property	property	NOUN
ftr-449	118	33	(	(	PUNCT
ftr-449	118	34	approximately	approximately	ADV
ftr-449	118	35	$	$	SYM
ftr-449	118	36	684,000	684,000	NUM
ftr-449	118	37	)	)	PUNCT
ftr-449	118	38	or	or	CCONJ
ftr-449	118	39	the	the	DET
ftr-449	118	40	total	total	ADJ
ftr-449	118	41	value	value	NOUN
ftr-449	118	42	of	of	ADP
ftr-449	118	43	such	such	ADJ
ftr-449	118	44	property	property	NOUN
ftr-449	118	45	(	(	PUNCT
ftr-449	118	46	approximately	approximately	ADV
ftr-449	118	47	$	$	SYM
ftr-449	118	48	1,241,000	1,241,000	NUM
ftr-449	118	49	)	)	PUNCT
ftr-449	118	50	.	.	PUNCT
ftr-449	119	1	estate	estate	NOUN
ftr-449	119	2	of	of	ADP
ftr-449	119	3	vardell	vardell	ADJ
ftr-449	119	4	,	,	PUNCT
ftr-449	119	5	35	35	NUM
ftr-449	119	6	.	.	PUNCT
ftr-449	120	1	t.c	t.c	PROPN
ftr-449	120	2	.	.	PROPN
ftr-449	120	3	50	50	NUM
ftr-449	120	4	,	,	PUNCT
ftr-449	120	5	53	53	NUM
ftr-449	120	6	(	(	PUNCT
ftr-449	120	7	1960	1960	NUM
ftr-449	120	8	)	)	PUNCT
ftr-449	120	9	,	,	PUNCT
ftr-449	120	10	rev'd	rev'd	VERB
ftr-449	120	11	on	on	ADP
ftr-449	120	12	other	other	ADJ
ftr-449	120	13	grounds	ground	NOUN
ftr-449	120	14	,	,	PUNCT
ftr-449	120	15	307	307	NUM
ftr-449	120	16	f.2d	f.2d	ADP
ftr-449	120	17	688	688	NUM
ftr-449	120	18	(	(	PUNCT
ftr-449	120	19	5th	5th	ADJ
ftr-449	120	20	cir	cir	NOUN
ftr-449	120	21	.	.	PUNCT
ftr-449	120	22	1965	1965	NUM
ftr-449	120	23	)	)	PUNCT
ftr-449	120	24	.	.	PUNCT
ftr-449	121	1	this	this	PRON
ftr-449	121	2	was	be	AUX
ftr-449	121	3	also	also	ADV
ftr-449	121	4	true	true	ADJ
ftr-449	121	5	in	in	ADP
ftr-449	121	6	gordon	gordon	PROPN
ftr-449	121	7	,	,	PUNCT
ftr-449	121	8	406	406	NUM
ftr-449	121	9	f.2d	f.2d	X
ftr-449	121	10	at	at	ADP
ftr-449	121	11	335	335	NUM
ftr-449	121	12	(	(	PUNCT
ftr-449	121	13	value	value	NOUN
ftr-449	121	14	of	of	ADP
ftr-449	121	15	w	w	PROPN
ftr-449	121	16	's	's	PART
ftr-449	121	17	life	life	NOUN
ftr-449	121	18	interest	interest	NOUN
ftr-449	121	19	in	in	ADP
ftr-449	121	20	h	h	PROPN
ftr-449	121	21	's	's	PART
ftr-449	121	22	share	share	NOUN
ftr-449	121	23	(	(	PUNCT
ftr-449	121	24	approximately	approximately	ADV
ftr-449	121	25	$	$	SYM
ftr-449	121	26	18,500	18,500	NUM
ftr-449	121	27	)	)	PUNCT
ftr-449	121	28	was	be	AUX
ftr-449	121	29	less	less	ADJ
ftr-449	121	30	than	than	ADP
ftr-449	121	31	the	the	DET
ftr-449	121	32	value	value	NOUN
ftr-449	121	33	of	of	ADP
ftr-449	121	34	the	the	DET
ftr-449	121	35	remainder	remainder	NOUN
ftr-449	121	36	in	in	ADP
ftr-449	121	37	her	her	PRON
ftr-449	121	38	share	share	NOUN
ftr-449	121	39	(	(	PUNCT
ftr-449	121	40	about	about	ADV
ftr-449	121	41	$	$	SYM
ftr-449	121	42	34,800	34,800	NUM
ftr-449	121	43	)	)	PUNCT
ftr-449	121	44	or	or	CCONJ
ftr-449	121	45	the	the	DET
ftr-449	121	46	total	total	ADJ
ftr-449	121	47	value	value	NOUN
ftr-449	121	48	of	of	ADP
ftr-449	121	49	her	her	PRON
ftr-449	121	50	share	share	NOUN
ftr-449	121	51	(	(	PUNCT
ftr-449	121	52	about	about	ADV
ftr-449	121	53	$	$	SYM
ftr-449	121	54	53,300	53,300	NUM
ftr-449	121	55	)	)	PUNCT
ftr-449	121	56	)	)	PUNCT
ftr-449	121	57	.	.	PUNCT
ftr-449	122	1	15	15	NUM
ftr-449	122	2	.	.	PUNCT
ftr-449	123	1	past	past	ADJ
ftr-449	123	2	,	,	PUNCT
ftr-449	123	3	347	347	NUM
ftr-449	123	4	f.2d	f.2d	X
ftr-449	123	5	at	at	ADP
ftr-449	123	6	13	13	NUM
ftr-449	123	7	-	-	SYM
ftr-449	123	8	14	14	NUM
ftr-449	123	9	(	(	PUNCT
ftr-449	123	10	wife	wife	NOUN
ftr-449	123	11	's	's	PART
ftr-449	123	12	life	life	NOUN
ftr-449	123	13	estate	estate	NOUN
ftr-449	123	14	worth	worth	ADJ
ftr-449	123	15	$	$	SYM
ftr-449	123	16	143,346	143,346	NUM
ftr-449	123	17	"	"	PUNCT
ftr-449	123	18	from	from	ADP
ftr-449	123	19	her	her	PRON
ftr-449	123	20	husband	husband	NOUN
ftr-449	123	21	's	's	PART
ftr-449	123	22	contribution	contribution	NOUN
ftr-449	123	23	"	"	PUNCT
ftr-449	123	24	was	be	AUX
ftr-449	123	25	less	less	ADJ
ftr-449	123	26	than	than	ADP
ftr-449	123	27	the	the	DET
ftr-449	123	28	$	$	SYM
ftr-449	123	29	243,989	243,989	NUM
ftr-449	123	30	"	"	PUNCT
ftr-449	123	31	decedent	decedent	NOUN
ftr-449	123	32	contributed	contribute	VERB
ftr-449	123	33	to	to	PART
ftr-449	123	34	trust	trust	VERB
ftr-449	123	35	"	"	PUNCT
ftr-449	123	36	)	)	PUNCT
ftr-449	123	37	;	;	PUNCT
ftr-449	123	38	estate	estate	NOUN
ftr-449	123	39	of	of	ADP
ftr-449	123	40	gregory	gregory	PROPN
ftr-449	123	41	,	,	PUNCT
ftr-449	123	42	39	39	NUM
ftr-449	123	43	t.c	t.c	PROPN
ftr-449	123	44	.	.	PUNCT
ftr-449	124	1	at	at	ADP
ftr-449	124	2	1017	1017	NUM
ftr-449	124	3	(	(	PUNCT
ftr-449	124	4	wife	wife	NOUN
ftr-449	124	5	's	's	PART
ftr-449	124	6	life	life	NOUN
ftr-449	124	7	estate	estate	NOUN
ftr-449	124	8	worth	worth	ADJ
ftr-449	124	9	$	$	SYM
ftr-449	124	10	60,635	60,635	NUM
ftr-449	124	11	in	in	ADP
ftr-449	124	12	portion	portion	NOUN
ftr-449	124	13	of	of	ADP
ftr-449	124	14	trust	trust	NOUN
ftr-449	124	15	contributed	contribute	VERB
ftr-449	124	16	by	by	ADP
ftr-449	124	17	husband	husband	NOUN
ftr-449	124	18	is	be	AUX
ftr-449	124	19	"	"	PUNCT
ftr-449	124	20	clearly	clearly	ADV
ftr-449	124	21	not	not	PART
ftr-449	124	22	adequate	adequate	ADJ
ftr-449	124	23	and	and	CCONJ
ftr-449	124	24	full	full	ADJ
ftr-449	124	25	consideration	consideration	NOUN
ftr-449	124	26	"	"	PUNCT
ftr-449	124	27	for	for	ADP
ftr-449	124	28	the	the	DET
ftr-449	124	29	$	$	SYM
ftr-449	124	30	65,925	65,925	NUM
ftr-449	124	31	contributed	contribute	VERB
ftr-449	124	32	by	by	ADP
ftr-449	124	33	wife	wife	NOUN
ftr-449	124	34	to	to	PART
ftr-449	124	35	trust	trust	VERB
ftr-449	124	36	)	)	PUNCT
ftr-449	124	37	.	.	PUNCT
ftr-449	125	1	16	16	NUM
ftr-449	125	2	.	.	PUNCT
ftr-449	126	1	cf	cf	NOUN
ftr-449	126	2	.	.	PUNCT
ftr-449	127	1	regs	regs	PROPN
ftr-449	127	2	.	.	PUNCT
ftr-449	128	1	§	§	PROPN
ftr-449	128	2	25.2512	25.2512	NUM
ftr-449	128	3	-	-	SYM
ftr-449	128	4	5(d)(2	5(d)(2	NUM
ftr-449	128	5	)	)	PUNCT
ftr-449	128	6	(	(	PUNCT
ftr-449	128	7	"	"	PUNCT
ftr-449	128	8	when	when	SCONJ
ftr-449	128	9	the	the	DET
ftr-449	128	10	donor	donor	NOUN
ftr-449	128	11	transfers	transfer	VERB
ftr-449	128	12	property	property	NOUN
ftr-449	128	13	in	in	ADP
ftr-449	128	14	trust	trust	NOUN
ftr-449	128	15	or	or	CCONJ
ftr-449	128	16	otherwise	otherwise	ADV
ftr-449	128	17	and	and	CCONJ
ftr-449	128	18	retains	retain	VERB
ftr-449	128	19	an	an	DET
ftr-449	128	20	interest	interest	NOUN
ftr-449	128	21	therein	therein	ADV
ftr-449	128	22	,	,	PUNCT
ftr-449	128	23	generally	generally	ADV
ftr-449	128	24	,	,	PUNCT
ftr-449	128	25	the	the	DET
ftr-449	128	26	value	value	NOUN
ftr-449	128	27	of	of	ADP
ftr-449	128	28	the	the	DET
ftr-449	128	29	gift	gift	NOUN
ftr-449	128	30	is	be	AUX
ftr-449	128	31	the	the	DET
ftr-449	128	32	value	value	NOUN
ftr-449	128	33	of	of	ADP
ftr-449	128	34	the	the	DET
ftr-449	128	35	[	[	X
ftr-449	128	36	vol	vol	NOUN
ftr-449	128	37	4:8	4:8	NUM
ftr-449	128	38	estate	estate	NOUN
ftr-449	128	39	and	and	CCONJ
ftr-449	128	40	git	git	NOUN
ftr-449	128	41	tax	tax	NOUN
ftr-449	128	42	effects	effect	NOUN
ftr-449	128	43	of	of	ADP
ftr-449	128	44	selling	sell	VERB
ftr-449	128	45	a	a	DET
ftr-449	128	46	remainder	remainder	NOUN
ftr-449	128	47	the	the	DET
ftr-449	128	48	courts	court	NOUN
ftr-449	128	49	in	in	ADP
ftr-449	128	50	these	these	DET
ftr-449	128	51	cases	case	NOUN
ftr-449	128	52	permitted	permit	VERB
ftr-449	128	53	w	w	PROPN
ftr-449	128	54	's	's	PART
ftr-449	128	55	estate	estate	NOUN
ftr-449	128	56	,	,	PUNCT
ftr-449	128	57	pursuant	pursuant	ADJ
ftr-449	128	58	to	to	ADP
ftr-449	128	59	section	section	NOUN
ftr-449	128	60	2043(a	2043(a	NUM
ftr-449	128	61	)	)	PUNCT
ftr-449	128	62	,	,	PUNCT
ftr-449	128	63	7	7	NUM
ftr-449	128	64	to	to	PART
ftr-449	128	65	offset	offset	VERB
ftr-449	128	66	w	w	PROPN
ftr-449	128	67	's	's	PART
ftr-449	128	68	gross	gross	ADJ
ftr-449	128	69	estate	estate	NOUN
ftr-449	128	70	by	by	ADP
ftr-449	128	71	the	the	DET
ftr-449	128	72	consideration	consideration	NOUN
ftr-449	128	73	she	she	PRON
ftr-449	128	74	received	receive	VERB
ftr-449	128	75	for	for	ADP
ftr-449	128	76	making	make	VERB
ftr-449	128	77	the	the	DET
ftr-449	128	78	election	election	NOUN
ftr-449	128	79	,	,	PUNCT
ftr-449	128	80	that	that	ADV
ftr-449	128	81	is	is	ADV
ftr-449	128	82	,	,	PUNCT
ftr-449	128	83	the	the	DET
ftr-449	128	84	value	value	NOUN
ftr-449	128	85	of	of	ADP
ftr-449	128	86	her	her	PRON
ftr-449	128	87	life	life	NOUN
ftr-449	128	88	estate	estate	NOUN
ftr-449	128	89	in	in	ADP
ftr-449	128	90	h	h	PROPN
ftr-449	128	91	trust	trust	PROPN
ftr-449	128	92	.	.	PUNCT
ftr-449	128	93	'8	'8	PROPN
ftr-449	129	1	the	the	DET
ftr-449	129	2	irs	irs	PROPN
ftr-449	129	3	as	as	ADV
ftr-449	129	4	well	well	ADV
ftr-449	129	5	as	as	ADP
ftr-449	129	6	the	the	DET
ftr-449	129	7	courts	court	NOUN
ftr-449	129	8	now	now	ADV
ftr-449	129	9	uniformly	uniformly	ADV
ftr-449	129	10	allow	allow	VERB
ftr-449	129	11	this	this	DET
ftr-449	129	12	offset	offset	NOUN
ftr-449	129	13	.	.	PUNCT
ftr-449	129	14	"	"	PUNCT
ftr-449	130	1	note	note	NOUN
ftr-449	130	2	,	,	PUNCT
ftr-449	130	3	however	however	ADV
ftr-449	130	4	,	,	PUNCT
ftr-449	130	5	that	that	SCONJ
ftr-449	130	6	this	this	DET
ftr-449	130	7	relief	relief	NOUN
ftr-449	130	8	is	be	AUX
ftr-449	130	9	severely	severely	ADV
ftr-449	130	10	limited	limited	ADJ
ftr-449	130	11	and	and	CCONJ
ftr-449	130	12	much	much	ADV
ftr-449	130	13	less	less	ADV
ftr-449	130	14	beneficial	beneficial	ADJ
ftr-449	130	15	than	than	ADP
ftr-449	130	16	the	the	DET
ftr-449	130	17	"	"	PUNCT
ftr-449	130	18	adequate	adequate	ADJ
ftr-449	130	19	and	and	CCONJ
ftr-449	130	20	full	full	ADJ
ftr-449	130	21	consideration	consideration	NOUN
ftr-449	130	22	"	"	PUNCT
ftr-449	130	23	exclusion	exclusion	NOUN
ftr-449	130	24	.	.	PUNCT
ftr-449	131	1	when	when	SCONJ
ftr-449	131	2	the	the	DET
ftr-449	131	3	exclusion	exclusion	NOUN
ftr-449	131	4	applies	apply	VERB
ftr-449	131	5	,	,	PUNCT
ftr-449	131	6	w	w	PROPN
ftr-449	131	7	trust	trust	NOUN
ftr-449	131	8	is	be	AUX
ftr-449	131	9	completely	completely	ADV
ftr-449	131	10	eliminated	eliminate	VERB
ftr-449	131	11	from	from	ADP
ftr-449	131	12	w	w	PROPN
ftr-449	131	13	's	's	PART
ftr-449	131	14	gross	gross	ADJ
ftr-449	131	15	estate	estate	NOUN
ftr-449	131	16	.	.	PUNCT
ftr-449	132	1	in	in	ADP
ftr-449	132	2	contrast	contrast	NOUN
ftr-449	132	3	,	,	PUNCT
ftr-449	132	4	the	the	DET
ftr-449	132	5	section	section	NOUN
ftr-449	132	6	2043(a	2043(a	NOUN
ftr-449	132	7	)	)	PUNCT
ftr-449	132	8	offset	offset	VERB
ftr-449	132	9	merely	merely	ADV
ftr-449	132	10	reduces	reduce	VERB
ftr-449	132	11	w	w	PROPN
ftr-449	132	12	's	's	PART
ftr-449	132	13	gross	gross	ADJ
ftr-449	132	14	estate	estate	NOUN
ftr-449	132	15	by	by	ADP
ftr-449	132	16	the	the	DET
ftr-449	132	17	value	value	NOUN
ftr-449	132	18	of	of	ADP
ftr-449	132	19	her	her	PRON
ftr-449	132	20	life	life	NOUN
ftr-449	132	21	estate	estate	NOUN
ftr-449	132	22	in	in	ADP
ftr-449	132	23	h	h	PROPN
ftr-449	132	24	trust	trust	NOUN
ftr-449	132	25	leaving	leave	VERB
ftr-449	132	26	the	the	DET
ftr-449	132	27	balance	balance	NOUN
ftr-449	132	28	of	of	ADP
ftr-449	132	29	w	w	PROPN
ftr-449	132	30	trust	trust	PROPN
ftr-449	132	31	taxable	taxable	ADJ
ftr-449	132	32	.	.	PUNCT
ftr-449	133	1	moreover	moreover	ADV
ftr-449	133	2	,	,	PUNCT
ftr-449	133	3	the	the	DET
ftr-449	133	4	courts	court	NOUN
ftr-449	133	5	have	have	AUX
ftr-449	133	6	limited	limit	VERB
ftr-449	133	7	the	the	DET
ftr-449	133	8	amount	amount	NOUN
ftr-449	133	9	of	of	ADP
ftr-449	133	10	the	the	DET
ftr-449	133	11	offset	offset	NOUN
ftr-449	133	12	to	to	ADP
ftr-449	133	13	the	the	DET
ftr-449	133	14	value	value	NOUN
ftr-449	133	15	of	of	ADP
ftr-449	133	16	w	w	PROPN
ftr-449	133	17	's	's	PART
ftr-449	133	18	life	life	NOUN
ftr-449	133	19	estate	estate	NOUN
ftr-449	133	20	as	as	ADP
ftr-449	133	21	of	of	ADP
ftr-449	133	22	the	the	DET
ftr-449	133	23	election	election	NOUN
ftr-449	133	24	date	date	NOUN
ftr-449	133	25	.	.	PUNCT
ftr-449	133	26	'	'	PUNCT
ftr-449	134	1	thus	thus	ADV
ftr-449	134	2	,	,	PUNCT
ftr-449	134	3	while	while	SCONJ
ftr-449	134	4	the	the	DET
ftr-449	134	5	amount	amount	NOUN
ftr-449	134	6	included	include	VERB
ftr-449	134	7	in	in	ADP
ftr-449	134	8	w	w	PROPN
ftr-449	134	9	's	's	PART
ftr-449	134	10	gross	gross	ADJ
ftr-449	134	11	estate	estate	NOUN
ftr-449	134	12	under	under	ADP
ftr-449	134	13	section	section	NOUN
ftr-449	134	14	2036(a	2036(a	NUM
ftr-449	134	15	)	)	PUNCT
ftr-449	134	16	will	will	AUX
ftr-449	134	17	increase	increase	VERB
ftr-449	134	18	to	to	PART
ftr-449	134	19	reflect	reflect	VERB
ftr-449	134	20	any	any	DET
ftr-449	134	21	appreciation	appreciation	NOUN
ftr-449	134	22	in	in	ADP
ftr-449	134	23	the	the	DET
ftr-449	134	24	value	value	NOUN
ftr-449	134	25	of	of	ADP
ftr-449	134	26	w	w	PROPN
ftr-449	134	27	trust	trust	NOUN
ftr-449	134	28	occurring	occur	VERB
ftr-449	134	29	between	between	ADP
ftr-449	134	30	ws	ws	NOUN
ftr-449	134	31	election	election	NOUN
ftr-449	134	32	and	and	CCONJ
ftr-449	134	33	her	her	PRON
ftr-449	134	34	death	death	NOUN
ftr-449	134	35	,	,	PUNCT
ftr-449	134	36	the	the	DET
ftr-449	134	37	offset	offset	NOUN
ftr-449	134	38	under	under	ADP
ftr-449	134	39	section	section	NOUN
ftr-449	134	40	2043(a	2043(a	NUM
ftr-449	134	41	)	)	PUNCT
ftr-449	134	42	remains	remain	VERB
ftr-449	134	43	fixed?2	fixed?2	PROPN
ftr-449	134	44	'	'	PART
ftr-449	134	45	property	property	NOUN
ftr-449	134	46	transferred	transfer	VERB
ftr-449	134	47	less	less	ADJ
ftr-449	134	48	the	the	DET
ftr-449	134	49	value	value	NOUN
ftr-449	134	50	of	of	ADP
ftr-449	134	51	the	the	DET
ftr-449	134	52	donor	donor	NOUN
ftr-449	134	53	's	's	PART
ftr-449	134	54	retained	retain	VERB
ftr-449	134	55	interest	interest	NOUN
ftr-449	134	56	.	.	PUNCT
ftr-449	135	1	"	"	PUNCT
ftr-449	135	2	):	):	PUNCT
ftr-449	135	3	regs	reg	NOUN
ftr-449	135	4	.	.	PUNCT
ftr-449	136	1	§	§	PROPN
ftr-449	136	2	25.2702	25.2702	NUM
ftr-449	136	3	-	-	SYM
ftr-449	136	4	1(b	1(b	NUM
ftr-449	136	5	)	)	PUNCT
ftr-449	136	6	(	(	PUNCT
ftr-449	136	7	"	"	PUNCT
ftr-449	136	8	the	the	DET
ftr-449	136	9	amount	amount	NOUN
ftr-449	136	10	of	of	ADP
ftr-449	136	11	the	the	DET
ftr-449	136	12	gift	gift	NOUN
ftr-449	136	13	,	,	PUNCT
ftr-449	136	14	if	if	SCONJ
ftr-449	136	15	any	any	PRON
ftr-449	136	16	,	,	PUNCT
ftr-449	136	17	is	be	AUX
ftr-449	136	18	then	then	ADV
ftr-449	136	19	determined	determine	VERB
ftr-449	136	20	by	by	ADP
ftr-449	136	21	subtracting	subtract	VERB
ftr-449	136	22	the	the	DET
ftr-449	136	23	value	value	NOUN
ftr-449	136	24	of	of	ADP
ftr-449	136	25	the	the	DET
ftr-449	136	26	interests	interest	NOUN
ftr-449	136	27	retained	retain	VERB
ftr-449	136	28	by	by	ADP
ftr-449	136	29	the	the	DET
ftr-449	136	30	transferor	transferor	NOUN
ftr-449	136	31	or	or	CCONJ
ftr-449	136	32	any	any	DET
ftr-449	136	33	applicable	applicable	ADJ
ftr-449	136	34	family	family	NOUN
ftr-449	136	35	member	member	NOUN
ftr-449	136	36	from	from	ADP
ftr-449	136	37	the	the	DET
ftr-449	136	38	value	value	NOUN
ftr-449	136	39	of	of	ADP
ftr-449	136	40	the	the	DET
ftr-449	136	41	transferred	transfer	VERB
ftr-449	136	42	property	property	NOUN
ftr-449	136	43	.	.	PUNCT
ftr-449	137	1	"	"	PUNCT
ftr-449	137	2	)	)	PUNCT
ftr-449	137	3	.	.	PUNCT
ftr-449	138	1	17	17	NUM
ftr-449	138	2	.	.	PUNCT
ftr-449	138	3	section	section	NOUN
ftr-449	138	4	2043(a	2043(a	NOUN
ftr-449	138	5	)	)	PUNCT
ftr-449	138	6	provides	provide	VERB
ftr-449	138	7	:	:	PUNCT
ftr-449	138	8	if	if	SCONJ
ftr-449	138	9	any	any	DET
ftr-449	138	10	one	one	NUM
ftr-449	138	11	of	of	ADP
ftr-449	138	12	the	the	DET
ftr-449	138	13	transfers	transfer	NOUN
ftr-449	138	14	,	,	PUNCT
ftr-449	138	15	trusts	trust	NOUN
ftr-449	138	16	,	,	PUNCT
ftr-449	138	17	interests	interest	NOUN
ftr-449	138	18	,	,	PUNCT
ftr-449	138	19	rights	right	NOUN
ftr-449	138	20	,	,	PUNCT
ftr-449	138	21	or	or	CCONJ
ftr-449	138	22	powers	power	NOUN
ftr-449	138	23	enumerated	enumerate	VERB
ftr-449	138	24	and	and	CCONJ
ftr-449	138	25	described	describe	VERB
ftr-449	138	26	in	in	ADP
ftr-449	138	27	sections	section	NOUN
ftr-449	138	28	2035	2035	NUM
ftr-449	138	29	to	to	ADP
ftr-449	138	30	2038	2038	NUM
ftr-449	138	31	,	,	PUNCT
ftr-449	138	32	inclusive	inclusive	NOUN
ftr-449	138	33	,	,	PUNCT
ftr-449	138	34	and	and	CCONJ
ftr-449	138	35	section	section	NOUN
ftr-449	138	36	2041	2041	NUM
ftr-449	138	37	is	be	AUX
ftr-449	138	38	made	make	VERB
ftr-449	138	39	,	,	PUNCT
ftr-449	138	40	created	create	VERB
ftr-449	138	41	,	,	PUNCT
ftr-449	138	42	exercised	exercise	VERB
ftr-449	138	43	,	,	PUNCT
ftr-449	138	44	or	or	CCONJ
ftr-449	138	45	relinquished	relinquish	VERB
ftr-449	138	46	for	for	ADP
ftr-449	138	47	a	a	DET
ftr-449	138	48	consideration	consideration	NOUN
ftr-449	138	49	in	in	ADP
ftr-449	138	50	money	money	NOUN
ftr-449	138	51	or	or	CCONJ
ftr-449	138	52	money	money	NOUN
ftr-449	138	53	's	's	PART
ftr-449	138	54	worth	worth	ADJ
ftr-449	138	55	,	,	PUNCT
ftr-449	138	56	but	but	CCONJ
ftr-449	138	57	is	be	AUX
ftr-449	138	58	not	not	PART
ftr-449	138	59	a	a	DET
ftr-449	138	60	bona	bona	ADJ
ftr-449	138	61	fide	fide	ADJ
ftr-449	138	62	sale	sale	NOUN
ftr-449	138	63	for	for	ADP
ftr-449	138	64	an	an	DET
ftr-449	138	65	adequate	adequate	ADJ
ftr-449	138	66	and	and	CCONJ
ftr-449	138	67	full	full	ADJ
ftr-449	138	68	consideration	consideration	NOUN
ftr-449	138	69	in	in	ADP
ftr-449	138	70	money	money	NOUN
ftr-449	138	71	or	or	CCONJ
ftr-449	138	72	money	money	NOUN
ftr-449	138	73	's	's	PART
ftr-449	138	74	worth	worth	ADJ
ftr-449	138	75	,	,	PUNCT
ftr-449	138	76	there	there	PRON
ftr-449	138	77	shall	shall	AUX
ftr-449	138	78	be	be	AUX
ftr-449	138	79	included	include	VERB
ftr-449	138	80	in	in	ADP
ftr-449	138	81	the	the	DET
ftr-449	138	82	gross	gross	ADJ
ftr-449	138	83	estate	estate	NOUN
ftr-449	138	84	only	only	ADV
ftr-449	138	85	the	the	DET
ftr-449	138	86	excess	excess	NOUN
ftr-449	138	87	of	of	ADP
ftr-449	138	88	the	the	DET
ftr-449	138	89	fair	fair	ADJ
ftr-449	138	90	market	market	NOUN
ftr-449	138	91	value	value	NOUN
ftr-449	138	92	at	at	ADP
ftr-449	138	93	the	the	DET
ftr-449	138	94	time	time	NOUN
ftr-449	138	95	of	of	ADP
ftr-449	138	96	death	death	NOUN
ftr-449	138	97	of	of	ADP
ftr-449	138	98	the	the	DET
ftr-449	138	99	property	property	NOUN
ftr-449	138	100	othervise	othervise	NOUN
ftr-449	138	101	to	to	PART
ftr-449	138	102	be	be	AUX
ftr-449	138	103	included	include	VERB
ftr-449	138	104	on	on	ADP
ftr-449	138	105	account	account	NOUN
ftr-449	138	106	of	of	ADP
ftr-449	138	107	such	such	ADJ
ftr-449	138	108	transaction	transaction	NOUN
ftr-449	138	109	,	,	PUNCT
ftr-449	138	110	over	over	ADP
ftr-449	138	111	the	the	DET
ftr-449	138	112	value	value	NOUN
ftr-449	138	113	of	of	ADP
ftr-449	138	114	the	the	DET
ftr-449	138	115	consideration	consideration	NOUN
ftr-449	138	116	received	receive	VERB
ftr-449	138	117	therefor	therefor	ADP
ftr-449	138	118	by	by	ADP
ftr-449	138	119	the	the	DET
ftr-449	138	120	decedent	decedent	NOUN
ftr-449	138	121	.	.	PUNCT
ftr-449	139	1	18	18	NUM
ftr-449	139	2	.	.	X
ftr-449	140	1	see	see	VERB
ftr-449	140	2	,	,	PUNCT
ftr-449	140	3	e.g.	e.g.	ADV
ftr-449	140	4	,	,	PUNCT
ftr-449	140	5	past	past	ADJ
ftr-449	140	6	,	,	PUNCT
ftr-449	140	7	347	347	NUM
ftr-449	140	8	f.2d	f.2d	NOUN
ftr-449	140	9	at	at	ADP
ftr-449	140	10	14	14	NUM
ftr-449	140	11	,	,	PUNCT
ftr-449	140	12	estate	estate	NOUN
ftr-449	140	13	of	of	ADP
ftr-449	140	14	vardell	vardell	NOUN
ftr-449	140	15	,	,	PUNCT
ftr-449	140	16	307	307	NUM
ftr-449	140	17	f.2d	f.2d	NOUN
ftr-449	140	18	at	at	ADP
ftr-449	140	19	693estate	693estate	PROPN
ftr-449	140	20	of	of	ADP
ftr-449	140	21	gregory	gregory	PROPN
ftr-449	140	22	,	,	PUNCT
ftr-449	140	23	39	39	NUM
ftr-449	140	24	t.c	t.c	PROPN
ftr-449	140	25	.	.	PUNCT
ftr-449	141	1	at	at	ADP
ftr-449	141	2	1019	1019	NUM
ftr-449	141	3	-	-	SYM
ftr-449	141	4	20	20	NUM
ftr-449	141	5	.	.	PUNCT
ftr-449	141	6	19	19	NUM
ftr-449	141	7	.	.	X
ftr-449	142	1	in	in	ADP
ftr-449	142	2	litigation	litigation	NOUN
ftr-449	142	3	involving	involve	VERB
ftr-449	142	4	spousal	spousal	NOUN
ftr-449	142	5	elections	election	NOUN
ftr-449	142	6	,	,	PUNCT
ftr-449	142	7	the	the	DET
ftr-449	142	8	irs	irs	PROPN
ftr-449	142	9	has	have	AUX
ftr-449	142	10	conceded	concede	VERB
ftr-449	142	11	that	that	SCONJ
ftr-449	142	12	the	the	DET
ftr-449	142	13	surviving	survive	VERB
ftr-449	142	14	spouse	spouse	NOUN
ftr-449	142	15	's	's	PART
ftr-449	142	16	estate	estate	NOUN
ftr-449	142	17	is	be	AUX
ftr-449	142	18	entitled	entitle	VERB
ftr-449	142	19	to	to	ADP
ftr-449	142	20	a	a	DET
ftr-449	142	21	§	§	PROPN
ftr-449	142	22	2043	2043	NUM
ftr-449	142	23	offset	offset	NOUN
ftr-449	142	24	equal	equal	ADJ
ftr-449	142	25	to	to	ADP
ftr-449	142	26	the	the	DET
ftr-449	142	27	value	value	NOUN
ftr-449	142	28	of	of	ADP
ftr-449	142	29	the	the	DET
ftr-449	142	30	life	life	NOUN
ftr-449	142	31	estate	estate	NOUN
ftr-449	142	32	she	she	PRON
ftr-449	142	33	received	receive	VERB
ftr-449	142	34	in	in	ADP
ftr-449	142	35	the	the	DET
ftr-449	142	36	deceased	deceased	ADJ
ftr-449	142	37	spouse	spouse	NOUN
ftr-449	142	38	's	's	PART
ftr-449	142	39	property	property	NOUN
ftr-449	142	40	valued	value	VERB
ftr-449	142	41	on	on	ADP
ftr-449	142	42	the	the	DET
ftr-449	142	43	date	date	NOUN
ftr-449	142	44	of	of	ADP
ftr-449	142	45	its	its	PRON
ftr-449	142	46	receipt	receipt	NOUN
ftr-449	142	47	.	.	PUNCT
ftr-449	143	1	see	see	VERB
ftr-449	143	2	,	,	PUNCT
ftr-449	143	3	e.g	e.g	PROPN
ftr-449	143	4	..	..	X
ftr-449	143	5	gradow	gradow	NOUN
ftr-449	143	6	v.	v.	ADP
ftr-449	143	7	united	united	PROPN
ftr-449	143	8	states	states	PROPN
ftr-449	143	9	,	,	PUNCT
ftr-449	143	10	11	11	NUM
ftr-449	143	11	cl	cl	NOUN
ftr-449	143	12	.	.	PUNCT
ftr-449	144	1	ct	ct	PROPN
ftr-449	144	2	.	.	PROPN
ftr-449	144	3	808	808	NUM
ftr-449	144	4	,	,	PUNCT
ftr-449	144	5	809	809	NUM
ftr-449	144	6	-	-	SYM
ftr-449	144	7	10	10	NUM
ftr-449	144	8	(	(	PUNCT
ftr-449	144	9	1987	1987	NUM
ftr-449	144	10	)	)	PUNCT
ftr-449	144	11	,	,	PUNCT
ftr-449	144	12	aff'd	aff'd	NOUN
ftr-449	144	13	,	,	PUNCT
ftr-449	144	14	897	897	NUM
ftr-449	144	15	f.2d	f.2d	X
ftr-449	144	16	516	516	NUM
ftr-449	144	17	(	(	PUNCT
ftr-449	144	18	fed	fed	PROPN
ftr-449	144	19	.	.	PUNCT
ftr-449	144	20	cir	cir	PROPN
ftr-449	144	21	.	.	PROPN
ftr-449	144	22	1990	1990	NUM
ftr-449	144	23	)	)	PUNCT
ftr-449	144	24	;	;	PUNCT
ftr-449	144	25	estate	estate	NOUN
ftr-449	144	26	of	of	ADP
ftr-449	144	27	gregory	gregory	PROPN
ftr-449	144	28	,	,	PUNCT
ftr-449	144	29	39	39	NUM
ftr-449	144	30	t.c	t.c	PROPN
ftr-449	144	31	.	.	PUNCT
ftr-449	145	1	at	at	ADP
ftr-449	145	2	1020	1020	NUM
ftr-449	145	3	(	(	PUNCT
ftr-449	145	4	irs	irs	PROPN
ftr-449	145	5	conceded	concede	VERB
ftr-449	145	6	issue	issue	NOUN
ftr-449	145	7	on	on	ADP
ftr-449	145	8	brief	brief	NOUN
ftr-449	145	9	)	)	PUNCT
ftr-449	145	10	.	.	PUNCT
ftr-449	146	1	the	the	DET
ftr-449	146	2	irs	irs	PROPN
ftr-449	146	3	also	also	ADV
ftr-449	146	4	allows	allow	VERB
ftr-449	146	5	a	a	DET
ftr-449	146	6	§	§	PROPN
ftr-449	146	7	2043	2043	NUM
ftr-449	146	8	offset	offset	NOUN
ftr-449	146	9	in	in	ADP
ftr-449	146	10	simple	simple	ADJ
ftr-449	146	11	sale	sale	NOUN
ftr-449	146	12	-	-	PUNCT
ftr-449	146	13	of	of	ADP
ftr-449	146	14	-	-	PUNCT
ftr-449	146	15	remainder	remainder	NOUN
ftr-449	146	16	cases	case	NOUN
ftr-449	146	17	equal	equal	ADJ
ftr-449	146	18	to	to	ADP
ftr-449	146	19	the	the	DET
ftr-449	146	20	amount	amount	NOUN
ftr-449	146	21	of	of	ADP
ftr-449	146	22	consideration	consideration	NOUN
ftr-449	146	23	the	the	DET
ftr-449	146	24	decedent	decedent	NOUN
ftr-449	146	25	received	receive	VERB
ftr-449	146	26	valued	value	VERB
ftr-449	146	27	on	on	ADP
ftr-449	146	28	the	the	DET
ftr-449	146	29	date	date	NOUN
ftr-449	146	30	of	of	ADP
ftr-449	146	31	the	the	DET
ftr-449	146	32	sale	sale	NOUN
ftr-449	146	33	.	.	PUNCT
ftr-449	147	1	see	see	VERB
ftr-449	147	2	,	,	PUNCT
ftr-449	147	3	e.g.	e.g.	ADV
ftr-449	147	4	,	,	PUNCT
ftr-449	147	5	wheeler	wheeler	PROPN
ftr-449	147	6	v.	v.	PROPN
ftr-449	147	7	united	united	PROPN
ftr-449	147	8	states	states	PROPN
ftr-449	147	9	,	,	PUNCT
ftr-449	147	10	116	116	NUM
ftr-449	147	11	f.3d	f.3d	NUM
ftr-449	147	12	749	749	NUM
ftr-449	147	13	,	,	PUNCT
ftr-449	147	14	753	753	NUM
ftr-449	147	15	(	(	PUNCT
ftr-449	147	16	5th	5th	ADJ
ftr-449	147	17	cir	cir	NOUN
ftr-449	147	18	.	.	PUNCT
ftr-449	147	19	1997	1997	NUM
ftr-449	147	20	)	)	PUNCT
ftr-449	147	21	;	;	PUNCT
ftr-449	147	22	d'ambrosio	d'ambrosio	PROPN
ftr-449	147	23	v.	v.	PROPN
ftr-449	147	24	commissioner	commissioner	PROPN
ftr-449	147	25	,	,	PUNCT
ftr-449	147	26	101	101	NUM
ftr-449	147	27	f.3d	f.3d	NUM
ftr-449	147	28	309	309	NUM
ftr-449	147	29	,	,	PUNCT
ftr-449	147	30	311	311	NUM
ftr-449	147	31	&	&	CCONJ
ftr-449	147	32	n.	n.	PROPN
ftr-449	147	33	1	1	NUM
ftr-449	147	34	(	(	PUNCT
ftr-449	147	35	3d	3d	PROPN
ftr-449	147	36	cir	cir	NOUN
ftr-449	147	37	.	.	PUNCT
ftr-449	147	38	1996	1996	NUM
ftr-449	147	39	)	)	PUNCT
ftr-449	147	40	.	.	PUNCT
ftr-449	148	1	cert	cert	PROPN
ftr-449	148	2	.	.	PUNCT
ftr-449	149	1	denied	deny	VERB
ftr-449	149	2	,	,	PUNCT
ftr-449	149	3	117	117	NUM
ftr-449	149	4	s.	s.	PROPN
ftr-449	149	5	ct	ct	PROPN
ftr-449	149	6	.	.	PROPN
ftr-449	149	7	1822	1822	NUM
ftr-449	149	8	(	(	PUNCT
ftr-449	149	9	1997	1997	NUM
ftr-449	149	10	)	)	PUNCT
ftr-449	149	11	.	.	PUNCT
ftr-449	150	1	20	20	NUM
ftr-449	150	2	.	.	X
ftr-449	151	1	see	see	VERB
ftr-449	151	2	,	,	PUNCT
ftr-449	151	3	e.g.	e.g.	ADV
ftr-449	151	4	,	,	PUNCT
ftr-449	151	5	estate	estate	NOUN
ftr-449	151	6	of	of	ADP
ftr-449	151	7	magnin	magnin	PROPN
ftr-449	151	8	v.	v.	ADP
ftr-449	151	9	commissioner	commissioner	NOUN
ftr-449	151	10	.	.	PUNCT
ftr-449	152	1	184	184	NUM
ftr-449	152	2	f.3d	f.3d	NUM
ftr-449	152	3	1074	1074	NUM
ftr-449	152	4	,	,	PUNCT
ftr-449	152	5	1082	1082	NUM
ftr-449	152	6	(	(	PUNCT
ftr-449	152	7	1999	1999	NUM
ftr-449	152	8	):	):	PUNCT
ftr-449	152	9	united	united	PROPN
ftr-449	152	10	states	states	PROPN
ftr-449	152	11	v.	v.	ADP
ftr-449	152	12	righter	righter	PROPN
ftr-449	152	13	,	,	PUNCT
ftr-449	152	14	400	400	NUM
ftr-449	152	15	f.2d	f.2d	ADP
ftr-449	152	16	344	344	NUM
ftr-449	152	17	(	(	PUNCT
ftr-449	152	18	8th	8th	ADJ
ftr-449	152	19	cir	cir	NOUN
ftr-449	152	20	.	.	PUNCT
ftr-449	152	21	1968	1968	NUM
ftr-449	152	22	)	)	PUNCT
ftr-449	152	23	;	;	PUNCT
ftr-449	152	24	estate	estate	NOUN
ftr-449	152	25	of	of	ADP
ftr-449	152	26	gregory	gregory	PROPN
ftr-449	152	27	,	,	PUNCT
ftr-449	152	28	39	39	NUM
ftr-449	152	29	t.c	t.c	PROPN
ftr-449	152	30	.	.	PUNCT
ftr-449	153	1	at	at	ADP
ftr-449	153	2	1021	1021	NUM
ftr-449	153	3	(	(	PUNCT
ftr-449	153	4	for	for	ADP
ftr-449	153	5	purposes	purpose	NOUN
ftr-449	153	6	of	of	ADP
ftr-449	153	7	§	§	PROPN
ftr-449	153	8	2043(a	2043(a	NUM
ftr-449	153	9	)	)	PUNCT
ftr-449	153	10	,	,	PUNCT
ftr-449	153	11	"	"	PUNCT
ftr-449	153	12	relevant	relevant	ADJ
ftr-449	153	13	value	value	NOUN
ftr-449	153	14	of	of	ADP
ftr-449	153	15	her	her	PRON
ftr-449	153	16	life	life	NOUN
ftr-449	153	17	estate	estate	NOUN
ftr-449	153	18	in	in	ADP
ftr-449	153	19	[	[	X
ftr-449	153	20	husband	husband	NOUN
ftr-449	153	21	's	's	PART
ftr-449	153	22	]	]	X
ftr-449	153	23	property	property	NOUN
ftr-449	153	24	was	be	AUX
ftr-449	153	25	the	the	DET
ftr-449	153	26	value	value	NOUN
ftr-449	153	27	at	at	ADP
ftr-449	153	28	the	the	DET
ftr-449	153	29	time	time	NOUN
ftr-449	153	30	of	of	ADP
ftr-449	153	31	transfer	transfer	NOUN
ftr-449	153	32	"	"	PUNCT
ftr-449	153	33	)	)	PUNCT
ftr-449	153	34	;	;	PUNCT
ftr-449	153	35	regs	reg	NOUN
ftr-449	153	36	.	.	PUNCT
ftr-449	154	1	§	§	PROPN
ftr-449	154	2	20.2043	20.2043	NUM
ftr-449	154	3	-	-	PUNCT
ftr-449	154	4	i.	i.	NOUN
ftr-449	154	5	21	21	NUM
ftr-449	154	6	.	.	PUNCT
ftr-449	155	1	conversely	conversely	ADV
ftr-449	155	2	,	,	PUNCT
ftr-449	155	3	the	the	DET
ftr-449	155	4	§	§	ADJ
ftr-449	155	5	2043(a	2043(a	NUM
ftr-449	155	6	)	)	PUNCT
ftr-449	155	7	offset	offset	NOUN
ftr-449	155	8	is	be	AUX
ftr-449	155	9	not	not	PART
ftr-449	155	10	reduced	reduce	VERB
ftr-449	155	11	when	when	SCONJ
ftr-449	155	12	the	the	DET
ftr-449	155	13	value	value	NOUN
ftr-449	155	14	of	of	ADP
ftr-449	155	15	the	the	DET
ftr-449	155	16	transferred	transfer	VERB
ftr-449	155	17	property	property	NOUN
ftr-449	155	18	decreases	decrease	NOUN
ftr-449	155	19	in	in	ADP
ftr-449	155	20	value	value	NOUN
ftr-449	155	21	between	between	ADP
ftr-449	155	22	the	the	DET
ftr-449	155	23	date	date	NOUN
ftr-449	155	24	of	of	ADP
ftr-449	155	25	transfer	transfer	NOUN
ftr-449	155	26	and	and	CCONJ
ftr-449	155	27	the	the	DET
ftr-449	155	28	transferor	transferor	NOUN
ftr-449	155	29	's	's	PART
ftr-449	155	30	death	death	NOUN
ftr-449	155	31	.	.	PUNCT
ftr-449	156	1	the	the	DET
ftr-449	156	2	propriety	propriety	NOUN
ftr-449	156	3	of	of	ADP
ftr-449	156	4	freezing	freeze	VERB
ftr-449	156	5	the	the	DET
ftr-449	156	6	§	§	ADJ
ftr-449	156	7	2043(a	2043(a	NUM
ftr-449	156	8	)	)	PUNCT
ftr-449	156	9	offset	offset	NOUN
ftr-449	156	10	at	at	ADP
ftr-449	156	11	the	the	DET
ftr-449	156	12	consideration	consideration	NOUN
ftr-449	156	13	's	's	PART
ftr-449	156	14	value	value	NOUN
ftr-449	156	15	on	on	ADP
ftr-449	156	16	the	the	DET
ftr-449	156	17	date	date	NOUN
ftr-449	156	18	of	of	ADP
ftr-449	156	19	its	its	PRON
ftr-449	156	20	receipt	receipt	NOUN
ftr-449	156	21	is	be	AUX
ftr-449	156	22	challenged	challenge	VERB
ftr-449	156	23	in	in	ADP
ftr-449	156	24	charles	charles	PROPN
ftr-449	156	25	l	l	PROPN
ftr-449	156	26	b.	b.	PROPN
ftr-449	156	27	lowndes	lowndes	PROPN
ftr-449	156	28	,	,	PUNCT
ftr-449	156	29	consideration	consideration	NOUN
ftr-449	156	30	and	and	CCONJ
ftr-449	156	31	the	the	DET
ftr-449	156	32	federal	federal	ADJ
ftr-449	156	33	estate	estate	NOUN
ftr-449	156	34	and	and	CCONJ
ftr-449	156	35	gift	gift	NOUN
ftr-449	156	36	taxes	taxis	NOUN
ftr-449	156	37	:	:	PUNCT
ftr-449	156	38	transfers	transfer	NOUN
ftr-449	156	39	for	for	ADP
ftr-449	156	40	partial	partial	ADJ
ftr-449	156	41	consideration	consideration	NOUN
ftr-449	156	42	,	,	PUNCT
ftr-449	156	43	relinquishment	relinquishment	NOUN
ftr-449	156	44	of	of	ADP
ftr-449	156	45	marital	marital	ADJ
ftr-449	156	46	rights	right	NOUN
ftr-449	156	47	,	,	PUNCT
ftr-449	156	48	family	family	NOUN
ftr-449	156	49	19991	19991	NUM
ftr-449	156	50	florida	florida	PROPN
ftr-449	156	51	tax	tax	NOUN
ftr-449	156	52	review	review	NOUN
ftr-449	156	53	the	the	DET
ftr-449	156	54	courts	court	NOUN
ftr-449	156	55	in	in	ADP
ftr-449	156	56	the	the	DET
ftr-449	156	57	early	early	ADJ
ftr-449	156	58	cases	case	NOUN
ftr-449	156	59	may	may	AUX
ftr-449	156	60	have	have	AUX
ftr-449	156	61	failed	fail	VERB
ftr-449	156	62	to	to	PART
ftr-449	156	63	thoroughly	thoroughly	ADV
ftr-449	156	64	analyze	analyze	VERB
ftr-449	156	65	whether	whether	SCONJ
ftr-449	156	66	the	the	DET
ftr-449	156	67	consideration	consideration	NOUN
ftr-449	156	68	received	receive	VERB
ftr-449	156	69	was	be	AUX
ftr-449	156	70	to	to	PART
ftr-449	156	71	be	be	AUX
ftr-449	156	72	measured	measure	VERB
ftr-449	156	73	against	against	ADP
ftr-449	156	74	the	the	DET
ftr-449	156	75	value	value	NOUN
ftr-449	156	76	of	of	ADP
ftr-449	156	77	the	the	DET
ftr-449	156	78	remainder	remainder	NOUN
ftr-449	156	79	interest	interest	NOUN
ftr-449	156	80	or	or	CCONJ
ftr-449	156	81	the	the	DET
ftr-449	156	82	value	value	NOUN
ftr-449	156	83	of	of	ADP
ftr-449	156	84	the	the	DET
ftr-449	156	85	fee	fee	NOUN
ftr-449	156	86	in	in	ADP
ftr-449	156	87	the	the	DET
ftr-449	156	88	transferred	transfer	VERB
ftr-449	156	89	property	property	NOUN
ftr-449	156	90	because	because	SCONJ
ftr-449	156	91	the	the	DET
ftr-449	156	92	facts	fact	NOUN
ftr-449	156	93	in	in	ADP
ftr-449	156	94	those	those	DET
ftr-449	156	95	cases	case	NOUN
ftr-449	156	96	showed	show	VERB
ftr-449	156	97	the	the	DET
ftr-449	156	98	consideration	consideration	NOUN
ftr-449	156	99	was	be	AUX
ftr-449	156	100	inadequate	inadequate	ADJ
ftr-449	156	101	regardless	regardless	ADV
ftr-449	156	102	of	of	ADP
ftr-449	156	103	which	which	DET
ftr-449	156	104	measure	measure	NOUN
ftr-449	156	105	was	be	AUX
ftr-449	156	106	used.22	used.22	NOUN
ftr-449	156	107	this	this	PRON
ftr-449	156	108	was	be	AUX
ftr-449	156	109	not	not	PART
ftr-449	156	110	true	true	ADJ
ftr-449	156	111	in	in	ADP
ftr-449	156	112	gradow2	gradow2	NOUN
ftr-449	156	113	where	where	SCONJ
ftr-449	156	114	the	the	DET
ftr-449	156	115	court	court	NOUN
ftr-449	156	116	of	of	ADP
ftr-449	156	117	claims	claim	NOUN
ftr-449	156	118	for	for	ADP
ftr-449	156	119	the	the	DET
ftr-449	156	120	purpose	purpose	NOUN
ftr-449	156	121	of	of	ADP
ftr-449	156	122	deciding	decide	VERB
ftr-449	156	123	a	a	DET
ftr-449	156	124	motion	motion	NOUN
ftr-449	156	125	for	for	ADP
ftr-449	156	126	summary	summary	NOUN
ftr-449	156	127	judgment	judgment	NOUN
ftr-449	156	128	assumed	assume	VERB
ftr-449	156	129	that	that	SCONJ
ftr-449	156	130	the	the	DET
ftr-449	156	131	value	value	NOUN
ftr-449	156	132	of	of	ADP
ftr-449	156	133	w	w	PROPN
ftr-449	156	134	's	's	PART
ftr-449	156	135	life	life	NOUN
ftr-449	156	136	estate	estate	NOUN
ftr-449	156	137	in	in	ADP
ftr-449	156	138	h	h	PROPN
ftr-449	156	139	trust	trust	NOUN
ftr-449	156	140	exceeded	exceed	VERB
ftr-449	156	141	the	the	DET
ftr-449	156	142	value	value	NOUN
ftr-449	156	143	of	of	ADP
ftr-449	156	144	the	the	DET
ftr-449	156	145	remainder	remainder	NOUN
ftr-449	156	146	interest	interest	NOUN
ftr-449	156	147	annuities	annuity	NOUN
ftr-449	156	148	,	,	PUNCT
ftr-449	156	149	the	the	DET
ftr-449	156	150	widow	widow	NOUN
ftr-449	156	151	's	's	PART
ftr-449	156	152	election	election	NOUN
ftr-449	156	153	,	,	PUNCT
ftr-449	156	154	and	and	CCONJ
ftr-449	156	155	reciprocal	reciprocal	ADJ
ftr-449	156	156	trusts	trust	NOUN
ftr-449	156	157	,	,	PUNCT
ftr-449	156	158	35	35	NUM
ftr-449	156	159	geo	geo	PROPN
ftr-449	156	160	.	.	PROPN
ftr-449	156	161	wash	wash	PROPN
ftr-449	156	162	.	.	PUNCT
ftr-449	157	1	l.	l.	PROPN
ftr-449	157	2	rev	rev	PROPN
ftr-449	157	3	.	.	PROPN
ftr-449	157	4	50	50	NUM
ftr-449	157	5	,	,	PUNCT
ftr-449	157	6	56	56	NUM
ftr-449	157	7	-	-	SYM
ftr-449	157	8	60	60	NUM
ftr-449	157	9	(	(	PUNCT
ftr-449	157	10	1966	1966	NUM
ftr-449	157	11	)	)	PUNCT
ftr-449	157	12	.	.	PUNCT
ftr-449	158	1	professor	professor	NOUN
ftr-449	158	2	lowndes	lownde	VERB
ftr-449	158	3	advocates	advocate	VERB
ftr-449	158	4	a	a	DET
ftr-449	158	5	"	"	PUNCT
ftr-449	158	6	proportional	proportional	ADJ
ftr-449	158	7	rule	rule	NOUN
ftr-449	158	8	"	"	PUNCT
ftr-449	158	9	under	under	ADP
ftr-449	158	10	which	which	PRON
ftr-449	158	11	the	the	DET
ftr-449	158	12	§	§	PROPN
ftr-449	158	13	2043(a	2043(a	NUM
ftr-449	158	14	)	)	PUNCT
ftr-449	158	15	offset	offset	NOUN
ftr-449	158	16	would	would	AUX
ftr-449	158	17	equal	equal	VERB
ftr-449	158	18	the	the	DET
ftr-449	158	19	transferred	transfer	VERB
ftr-449	158	20	property	property	NOUN
ftr-449	158	21	's	's	PART
ftr-449	158	22	date	date	NOUN
ftr-449	158	23	-	-	PUNCT
ftr-449	158	24	of	of	ADP
ftr-449	158	25	-	-	PUNCT
ftr-449	158	26	death	death	NOUN
ftr-449	158	27	value	value	NOUN
ftr-449	158	28	multiplied	multiply	VERB
ftr-449	158	29	by	by	ADP
ftr-449	158	30	a	a	DET
ftr-449	158	31	fraction	fraction	NOUN
ftr-449	158	32	,	,	PUNCT
ftr-449	158	33	the	the	DET
ftr-449	158	34	numerator	numerator	NOUN
ftr-449	158	35	of	of	ADP
ftr-449	158	36	which	which	PRON
ftr-449	158	37	is	be	AUX
ftr-449	158	38	the	the	DET
ftr-449	158	39	consideration	consideration	NOUN
ftr-449	158	40	received	receive	VERB
ftr-449	158	41	and	and	CCONJ
ftr-449	158	42	the	the	DET
ftr-449	158	43	denominator	denominator	NOUN
ftr-449	158	44	of	of	ADP
ftr-449	158	45	which	which	PRON
ftr-449	158	46	is	be	AUX
ftr-449	158	47	the	the	DET
ftr-449	158	48	value	value	NOUN
ftr-449	158	49	of	of	ADP
ftr-449	158	50	the	the	DET
ftr-449	158	51	property	property	NOUN
ftr-449	158	52	,	,	PUNCT
ftr-449	158	53	with	with	ADP
ftr-449	158	54	both	both	CCONJ
ftr-449	158	55	the	the	DET
ftr-449	158	56	consideration	consideration	NOUN
ftr-449	158	57	and	and	CCONJ
ftr-449	158	58	the	the	DET
ftr-449	158	59	property	property	NOUN
ftr-449	158	60	being	be	AUX
ftr-449	158	61	valued	value	VERB
ftr-449	158	62	on	on	ADP
ftr-449	158	63	the	the	DET
ftr-449	158	64	date	date	NOUN
ftr-449	158	65	of	of	ADP
ftr-449	158	66	transfer	transfer	NOUN
ftr-449	158	67	.	.	PUNCT
ftr-449	159	1	see	see	VERB
ftr-449	159	2	i	i	PRON
ftr-449	159	3	d.	d.	PROPN
ftr-449	159	4	;	;	PUNCT
ftr-449	159	5	see	see	AUX
ftr-449	159	6	also	also	ADV
ftr-449	159	7	dodge	dodge	VERB
ftr-449	159	8	et	et	PROPN
ftr-449	159	9	al	al	PROPN
ftr-449	159	10	.	.	PROPN
ftr-449	159	11	,	,	PUNCT
ftr-449	159	12	50	50	NUM
ftr-449	159	13	-	-	PUNCT
ftr-449	159	14	5th	5th	NOUN
ftr-449	159	15	t.m	t.m	PROPN
ftr-449	159	16	.	.	PROPN
ftr-449	159	17	,	,	PUNCT
ftr-449	159	18	transfers	transfer	NOUN
ftr-449	159	19	with	with	ADP
ftr-449	159	20	retained	retain	VERB
ftr-449	159	21	interests	interest	NOUN
ftr-449	159	22	and	and	CCONJ
ftr-449	159	23	powers	power	NOUN
ftr-449	159	24	,	,	PUNCT
ftr-449	159	25	at	at	ADP
ftr-449	159	26	a86	a86	PROPN
ftr-449	159	27	to	to	ADP
ftr-449	159	28	a-87	a-87	PROPN
ftr-449	159	29	(	(	PUNCT
ftr-449	159	30	1992	1992	NUM
ftr-449	159	31	)	)	PUNCT
ftr-449	159	32	(	(	PUNCT
ftr-449	160	1	each	each	DET
ftr-449	160	2	endorsing	endorse	VERB
ftr-449	160	3	proportional	proportional	ADJ
ftr-449	160	4	approach	approach	NOUN
ftr-449	160	5	)	)	PUNCT
ftr-449	160	6	and	and	CCONJ
ftr-449	160	7	keith	keith	PROPN
ftr-449	160	8	e.	e.	PROPN
ftr-449	160	9	morrison	morrison	PROPN
ftr-449	160	10	,	,	PUNCT
ftr-449	160	11	the	the	DET
ftr-449	160	12	widow	widow	NOUN
ftr-449	160	13	's	's	PART
ftr-449	160	14	election	election	NOUN
ftr-449	160	15	:	:	PUNCT
ftr-449	160	16	the	the	DET
ftr-449	160	17	issue	issue	NOUN
ftr-449	160	18	of	of	ADP
ftr-449	160	19	consideration	consideration	NOUN
ftr-449	160	20	,	,	PUNCT
ftr-449	160	21	44	44	NUM
ftr-449	160	22	tex	tex	PROPN
ftr-449	160	23	.	.	PROPN
ftr-449	160	24	l.	l.	PROPN
ftr-449	160	25	rev	rev	PROPN
ftr-449	160	26	.	.	PROPN
ftr-449	160	27	223	223	NUM
ftr-449	160	28	,	,	PUNCT
ftr-449	160	29	242	242	NUM
ftr-449	160	30	-	-	SYM
ftr-449	160	31	44	44	NUM
ftr-449	160	32	(	(	PUNCT
ftr-449	160	33	1965	1965	NUM
ftr-449	160	34	)	)	PUNCT
ftr-449	160	35	.	.	PUNCT
ftr-449	161	1	judge	judge	PROPN
ftr-449	161	2	learned	learn	VERB
ftr-449	161	3	hand	hand	NOUN
ftr-449	161	4	's	's	PART
ftr-449	161	5	decision	decision	NOUN
ftr-449	161	6	in	in	ADP
ftr-449	161	7	helvering	helvere	VERB
ftr-449	161	8	v.	v.	PROPN
ftr-449	161	9	united	united	PROPN
ftr-449	161	10	states	states	PROPN
ftr-449	161	11	trust	trust	PROPN
ftr-449	161	12	co.	co.	PROPN
ftr-449	161	13	,	,	PUNCT
ftr-449	161	14	111	111	NUM
ftr-449	161	15	f.2d	f.2d	SYM
ftr-449	161	16	576	576	NUM
ftr-449	161	17	(	(	PUNCT
ftr-449	161	18	2d	2d	NUM
ftr-449	161	19	cir	cir	NOUN
ftr-449	161	20	.	.	PUNCT
ftr-449	161	21	1940	1940	NUM
ftr-449	161	22	)	)	PUNCT
ftr-449	161	23	appears	appear	VERB
ftr-449	161	24	to	to	PART
ftr-449	161	25	be	be	AUX
ftr-449	161	26	the	the	DET
ftr-449	161	27	only	only	ADJ
ftr-449	161	28	judicial	judicial	ADJ
ftr-449	161	29	endorsement	endorsement	NOUN
ftr-449	161	30	of	of	ADP
ftr-449	161	31	this	this	DET
ftr-449	161	32	approach	approach	NOUN
ftr-449	161	33	.	.	PUNCT
ftr-449	162	1	the	the	DET
ftr-449	162	2	tax	tax	NOUN
ftr-449	162	3	court	court	NOUN
ftr-449	162	4	rebuffed	rebuff	VERB
ftr-449	162	5	the	the	DET
ftr-449	162	6	taxpayer	taxpayer	NOUN
ftr-449	162	7	's	's	PART
ftr-449	162	8	attempt	attempt	NOUN
ftr-449	162	9	to	to	PART
ftr-449	162	10	use	use	VERB
ftr-449	162	11	a	a	DET
ftr-449	162	12	proportional	proportional	ADJ
ftr-449	162	13	approach	approach	NOUN
ftr-449	162	14	in	in	ADP
ftr-449	162	15	estate	estate	NOUN
ftr-449	162	16	of	of	ADP
ftr-449	162	17	magnin	magnin	PROPN
ftr-449	162	18	v.	v.	ADP
ftr-449	162	19	commissioner	commissioner	NOUN
ftr-449	162	20	,	,	PUNCT
ftr-449	162	21	71	71	NUM
ftr-449	162	22	t.c	t.c	PROPN
ftr-449	162	23	.	.	PROPN
ftr-449	162	24	memo	memo	NOUN
ftr-449	162	25	(	(	PUNCT
ftr-449	162	26	cch	cch	PROPN
ftr-449	162	27	)	)	PUNCT
ftr-449	162	28	1856,69	1856,69	NUM
ftr-449	162	29	t.c	t.c	PROPN
ftr-449	162	30	.	.	PROPN
ftr-449	162	31	memo	memo	NOUN
ftr-449	162	32	(	(	PUNCT
ftr-449	162	33	ria	ria	PROPN
ftr-449	162	34	)	)	PUNCT
ftr-449	162	35	96,025	96,025	NUM
ftr-449	162	36	at	at	ADP
ftr-449	162	37	248	248	NUM
ftr-449	162	38	(	(	PUNCT
ftr-449	162	39	1996	1996	NUM
ftr-449	162	40	)	)	PUNCT
ftr-449	162	41	;	;	PUNCT
ftr-449	162	42	aff	aff	PROPN
ftr-449	162	43	d	d	PROPN
ftr-449	162	44	,	,	PUNCT
ftr-449	162	45	184	184	NUM
ftr-449	162	46	f.3d	f.3d	NUM
ftr-449	162	47	1074	1074	NUM
ftr-449	162	48	(	(	PUNCT
ftr-449	162	49	9th	9th	ADJ
ftr-449	162	50	cir	cir	NOUN
ftr-449	162	51	.	.	PROPN
ftr-449	162	52	1999	1999	NUM
ftr-449	162	53	)	)	PUNCT
ftr-449	162	54	,	,	PUNCT
ftr-449	162	55	stating	state	VERB
ftr-449	162	56	"	"	PUNCT
ftr-449	162	57	it	it	PRON
ftr-449	162	58	is	be	AUX
ftr-449	162	59	well	well	ADV
ftr-449	162	60	settled	settle	VERB
ftr-449	162	61	that	that	SCONJ
ftr-449	162	62	the	the	DET
ftr-449	162	63	consideration	consideration	NOUN
ftr-449	162	64	received	receive	VERB
ftr-449	162	65	is	be	AUX
ftr-449	162	66	to	to	PART
ftr-449	162	67	be	be	AUX
ftr-449	162	68	valued	value	VERB
ftr-449	162	69	at	at	ADP
ftr-449	162	70	the	the	DET
ftr-449	162	71	time	time	NOUN
ftr-449	162	72	of	of	ADP
ftr-449	162	73	the	the	DET
ftr-449	162	74	transfer	transfer	NOUN
ftr-449	162	75	.	.	PUNCT
ftr-449	162	76	"	"	PUNCT
ftr-449	163	1	22	22	NUM
ftr-449	163	2	.	.	PUNCT
ftr-449	164	1	in	in	ADP
ftr-449	164	2	estate	estate	NOUN
ftr-449	164	3	of	of	ADP
ftr-449	164	4	gregory	gregory	PROPN
ftr-449	164	5	v.	v.	PROPN
ftr-449	164	6	commissioner	commissioner	PROPN
ftr-449	164	7	,	,	PUNCT
ftr-449	164	8	39	39	NUM
ftr-449	164	9	t.c	t.c	PROPN
ftr-449	164	10	.	.	PROPN
ftr-449	164	11	1012	1012	NUM
ftr-449	164	12	(	(	PUNCT
ftr-449	164	13	1963	1963	NUM
ftr-449	164	14	)	)	PUNCT
ftr-449	164	15	,	,	PUNCT
ftr-449	164	16	w	w	PROPN
ftr-449	164	17	's	's	PART
ftr-449	164	18	life	life	NOUN
ftr-449	164	19	estate	estate	NOUN
ftr-449	164	20	in	in	ADP
ftr-449	164	21	h	h	PROPN
ftr-449	164	22	trust	trust	NOUN
ftr-449	164	23	was	be	AUX
ftr-449	164	24	worth	worth	ADJ
ftr-449	164	25	only	only	ADV
ftr-449	164	26	$	$	SYM
ftr-449	164	27	12,000	12,000	NUM
ftr-449	164	28	,	,	PUNCT
ftr-449	164	29	while	while	SCONJ
ftr-449	164	30	the	the	DET
ftr-449	164	31	total	total	ADJ
ftr-449	164	32	value	value	NOUN
ftr-449	164	33	of	of	ADP
ftr-449	164	34	the	the	DET
ftr-449	164	35	property	property	NOUN
ftr-449	164	36	wallowed	wallow	VERB
ftr-449	164	37	to	to	PART
ftr-449	164	38	pass	pass	VERB
ftr-449	164	39	into	into	ADP
ftr-449	164	40	w	w	PROPN
ftr-449	164	41	trust	trust	NOUN
ftr-449	164	42	was	be	AUX
ftr-449	164	43	$	$	SYM
ftr-449	164	44	66,000	66,000	NUM
ftr-449	164	45	,	,	PUNCT
ftr-449	164	46	and	and	CCONJ
ftr-449	164	47	the	the	DET
ftr-449	164	48	remainder	remainder	NOUN
ftr-449	164	49	interest	interest	NOUN
ftr-449	164	50	in	in	ADP
ftr-449	164	51	wtrust	wtrust	PROPN
ftr-449	164	52	was	be	AUX
ftr-449	164	53	$	$	SYM
ftr-449	164	54	53,000	53,000	NUM
ftr-449	164	55	.	.	PUNCT
ftr-449	165	1	see	see	VERB
ftr-449	165	2	i	i	PRON
ftr-449	165	3	d.	d.	PROPN
ftr-449	165	4	at	at	ADP
ftr-449	165	5	1017	1017	NUM
ftr-449	165	6	.	.	PUNCT
ftr-449	166	1	thus	thus	ADV
ftr-449	166	2	,	,	PUNCT
ftr-449	166	3	the	the	DET
ftr-449	166	4	consideration	consideration	NOUN
ftr-449	166	5	received	receive	VERB
ftr-449	166	6	(	(	PUNCT
ftr-449	166	7	i.e.	i.e.	X
ftr-449	166	8	,	,	PUNCT
ftr-449	166	9	w	w	PROPN
ftr-449	166	10	's	's	PART
ftr-449	166	11	life	life	NOUN
ftr-449	166	12	estate	estate	NOUN
ftr-449	166	13	in	in	ADP
ftr-449	166	14	h	h	PROPN
ftr-449	166	15	trust	trust	PROPN
ftr-449	166	16	)	)	PUNCT
ftr-449	166	17	was	be	AUX
ftr-449	166	18	inadequate	inadequate	ADJ
ftr-449	166	19	whether	whether	SCONJ
ftr-449	166	20	measured	measure	VERB
ftr-449	166	21	against	against	ADP
ftr-449	166	22	the	the	DET
ftr-449	166	23	full	full	ADJ
ftr-449	166	24	amount	amount	NOUN
ftr-449	166	25	of	of	ADP
ftr-449	166	26	property	property	NOUN
ftr-449	166	27	wallowed	wallow	VERB
ftr-449	166	28	to	to	PART
ftr-449	166	29	pass	pass	VERB
ftr-449	166	30	into	into	ADP
ftr-449	166	31	wtrust	wtrust	NOUN
ftr-449	166	32	or	or	CCONJ
ftr-449	166	33	the	the	DET
ftr-449	166	34	remainder	remainder	NOUN
ftr-449	166	35	interest	interest	NOUN
ftr-449	166	36	in	in	ADP
ftr-449	166	37	that	that	DET
ftr-449	166	38	trust	trust	NOUN
ftr-449	166	39	.	.	PUNCT
ftr-449	167	1	(	(	PUNCT
ftr-449	167	2	the	the	DET
ftr-449	167	3	value	value	NOUN
ftr-449	167	4	of	of	ADP
ftr-449	167	5	remainder	remainder	NOUN
ftr-449	167	6	was	be	AUX
ftr-449	167	7	determined	determine	VERB
ftr-449	167	8	by	by	ADP
ftr-449	167	9	taking	take	VERB
ftr-449	167	10	the	the	DET
ftr-449	167	11	factor	factor	NOUN
ftr-449	167	12	for	for	ADP
ftr-449	167	13	determining	determine	VERB
ftr-449	167	14	w	w	PROPN
ftr-449	167	15	's	's	PART
ftr-449	167	16	life	life	NOUN
ftr-449	167	17	estate	estate	NOUN
ftr-449	167	18	,	,	PUNCT
ftr-449	167	19	0.1967	0.1967	NUM
ftr-449	167	20	,	,	PUNCT
ftr-449	167	21	see	see	VERB
ftr-449	167	22	i	i	PRON
ftr-449	167	23	d.	d.	PROPN
ftr-449	167	24	at	at	ADP
ftr-449	167	25	1015	1015	NUM
ftr-449	167	26	,	,	PUNCT
ftr-449	167	27	determining	determine	VERB
ftr-449	167	28	its	its	PRON
ftr-449	167	29	reciprocal	reciprocal	ADJ
ftr-449	167	30	,	,	PUNCT
ftr-449	167	31	0.8033	0.8033	NUM
ftr-449	167	32	,	,	PUNCT
ftr-449	167	33	and	and	CCONJ
ftr-449	167	34	multiplying	multiply	VERB
ftr-449	167	35	the	the	DET
ftr-449	167	36	reciprocal	reciprocal	NOUN
ftr-449	167	37	by	by	ADP
ftr-449	167	38	the	the	DET
ftr-449	167	39	value	value	NOUN
ftr-449	167	40	of	of	ADP
ftr-449	167	41	the	the	DET
ftr-449	167	42	amount	amount	NOUN
ftr-449	167	43	wcontributed	wcontribute	VERB
ftr-449	167	44	to	to	PART
ftr-449	167	45	wtrust	wtrust	VERB
ftr-449	167	46	,	,	PUNCT
ftr-449	167	47	$	$	SYM
ftr-449	167	48	66,000	66,000	NUM
ftr-449	167	49	,	,	PUNCT
ftr-449	167	50	see	see	VERB
ftr-449	167	51	i	i	PRON
ftr-449	167	52	d.	d.	PROPN
ftr-449	167	53	at	at	ADP
ftr-449	167	54	1017	1017	NUM
ftr-449	167	55	.	.	PUNCT
ftr-449	168	1	all	all	DET
ftr-449	168	2	figures	figure	NOUN
ftr-449	168	3	in	in	ADP
ftr-449	168	4	this	this	DET
ftr-449	168	5	footnote	footnote	NOUN
ftr-449	168	6	are	be	AUX
ftr-449	168	7	rounded	rounded	ADJ
ftr-449	168	8	to	to	ADP
ftr-449	168	9	the	the	DET
ftr-449	168	10	nearest	near	ADJ
ftr-449	168	11	$	$	SYM
ftr-449	168	12	1,000	1,000	NUM
ftr-449	168	13	.	.	PUNCT
ftr-449	168	14	)	)	PUNCT
ftr-449	169	1	under	under	ADP
ftr-449	169	2	the	the	DET
ftr-449	169	3	figures	figure	NOUN
ftr-449	169	4	used	use	VERB
ftr-449	169	5	by	by	ADP
ftr-449	169	6	the	the	DET
ftr-449	169	7	majority	majority	NOUN
ftr-449	169	8	in	in	ADP
ftr-449	169	9	united	united	PROPN
ftr-449	169	10	states	states	PROPN
ftr-449	169	11	v.	v.	ADP
ftr-449	169	12	past	past	NOUN
ftr-449	169	13	,	,	PUNCT
ftr-449	169	14	347	347	NUM
ftr-449	169	15	f.2d	f.2d	SYM
ftr-449	169	16	7	7	NUM
ftr-449	169	17	(	(	PUNCT
ftr-449	169	18	9th	9th	ADJ
ftr-449	169	19	cir	cir	NOUN
ftr-449	169	20	.	.	PUNCT
ftr-449	169	21	1965	1965	NUM
ftr-449	169	22	)	)	PUNCT
ftr-449	169	23	,	,	PUNCT
ftr-449	169	24	the	the	DET
ftr-449	169	25	test	test	NOUN
ftr-449	169	26	employed	employ	VERB
ftr-449	169	27	to	to	PART
ftr-449	169	28	determine	determine	VERB
ftr-449	169	29	adequacy	adequacy	NOUN
ftr-449	169	30	of	of	ADP
ftr-449	169	31	consideration	consideration	NOUN
ftr-449	169	32	would	would	AUX
ftr-449	169	33	make	make	VERB
ftr-449	169	34	a	a	DET
ftr-449	169	35	difference	difference	NOUN
ftr-449	169	36	.	.	PUNCT
ftr-449	170	1	under	under	ADP
ftr-449	170	2	its	its	PRON
ftr-449	170	3	figures	figure	NOUN
ftr-449	170	4	,	,	PUNCT
ftr-449	170	5	w	w	PROPN
ftr-449	170	6	's	's	PART
ftr-449	170	7	life	life	NOUN
ftr-449	170	8	estate	estate	NOUN
ftr-449	170	9	in	in	ADP
ftr-449	170	10	h	h	PROPN
ftr-449	170	11	's	's	PART
ftr-449	170	12	contribution	contribution	NOUN
ftr-449	170	13	,	,	PUNCT
ftr-449	170	14	$	$	SYM
ftr-449	170	15	143,000	143,000	NUM
ftr-449	170	16	,	,	PUNCT
ftr-449	170	17	see	see	VERB
ftr-449	170	18	i	i	PRON
ftr-449	170	19	d.	d.	PROPN
ftr-449	170	20	at	at	ADP
ftr-449	170	21	14	14	NUM
ftr-449	170	22	n.7	n.7	NOUN
ftr-449	170	23	,	,	PUNCT
ftr-449	170	24	was	be	AUX
ftr-449	170	25	greater	great	ADJ
ftr-449	170	26	than	than	ADP
ftr-449	170	27	the	the	DET
ftr-449	170	28	value	value	NOUN
ftr-449	170	29	of	of	ADP
ftr-449	170	30	the	the	DET
ftr-449	170	31	remainder	remainder	NOUN
ftr-449	170	32	interest	interest	NOUN
ftr-449	170	33	in	in	ADP
ftr-449	170	34	the	the	DET
ftr-449	170	35	property	property	NOUN
ftr-449	170	36	she	she	PRON
ftr-449	170	37	contributed	contribute	VERB
ftr-449	170	38	,	,	PUNCT
ftr-449	170	39	$	$	SYM
ftr-449	170	40	101,000	101,000	NUM
ftr-449	170	41	(	(	PUNCT
ftr-449	170	42	i.e.	i.e.	X
ftr-449	170	43	,	,	PUNCT
ftr-449	170	44	contribution	contribution	NOUN
ftr-449	170	45	of	of	ADP
ftr-449	170	46	$	$	SYM
ftr-449	170	47	244,000	244,000	NUM
ftr-449	170	48	less	less	ADJ
ftr-449	170	49	her	her	PRON
ftr-449	170	50	life	life	NOUN
ftr-449	170	51	estate	estate	NOUN
ftr-449	170	52	therein	therein	ADV
ftr-449	170	53	,	,	PUNCT
ftr-449	170	54	$	$	SYM
ftr-449	170	55	143,000	143,000	NUM
ftr-449	170	56	)	)	PUNCT
ftr-449	170	57	,	,	PUNCT
ftr-449	170	58	but	but	CCONJ
ftr-449	170	59	less	less	ADJ
ftr-449	170	60	than	than	ADP
ftr-449	170	61	the	the	DET
ftr-449	170	62	full	full	ADJ
ftr-449	170	63	amount	amount	NOUN
ftr-449	170	64	of	of	ADP
ftr-449	170	65	her	her	PRON
ftr-449	170	66	property	property	NOUN
ftr-449	170	67	contribution	contribution	NOUN
ftr-449	170	68	,	,	PUNCT
ftr-449	170	69	$	$	SYM
ftr-449	170	70	244,000	244,000	NUM
ftr-449	170	71	,	,	PUNCT
ftr-449	170	72	see	see	VERB
ftr-449	170	73	i	i	PRON
ftr-449	170	74	d.	d.	PROPN
ftr-449	170	75	at	at	ADP
ftr-449	170	76	14	14	NUM
ftr-449	170	77	.	.	PUNCT
ftr-449	171	1	however	however	ADV
ftr-449	171	2	,	,	PUNCT
ftr-449	171	3	as	as	SCONJ
ftr-449	171	4	judge	judge	NOUN
ftr-449	171	5	ely	ely	ADV
ftr-449	171	6	pointed	point	VERB
ftr-449	171	7	out	out	ADP
ftr-449	171	8	in	in	ADP
ftr-449	171	9	dissent	dissent	NOUN
ftr-449	171	10	,	,	PUNCT
ftr-449	171	11	the	the	DET
ftr-449	171	12	majority	majority	NOUN
ftr-449	171	13	overvalued	overvalue	VERB
ftr-449	171	14	h	h	NOUN
ftr-449	171	15	's	's	PART
ftr-449	171	16	contribution	contribution	NOUN
ftr-449	171	17	to	to	ADP
ftr-449	171	18	the	the	DET
ftr-449	171	19	trust	trust	NOUN
ftr-449	171	20	.	.	PUNCT
ftr-449	172	1	since	since	SCONJ
ftr-449	172	2	h	h	PROPN
ftr-449	172	3	's	's	PART
ftr-449	172	4	total	total	ADJ
ftr-449	172	5	interest	interest	NOUN
ftr-449	172	6	in	in	ADP
ftr-449	172	7	the	the	DET
ftr-449	172	8	community	community	NOUN
ftr-449	172	9	was	be	AUX
ftr-449	172	10	worth	worth	ADJ
ftr-449	172	11	$	$	SYM
ftr-449	172	12	401,000	401,000	NUM
ftr-449	172	13	,	,	PUNCT
ftr-449	172	14	and	and	CCONJ
ftr-449	172	15	since	since	SCONJ
ftr-449	172	16	he	he	PRON
ftr-449	172	17	received	receive	VERB
ftr-449	172	18	$	$	SYM
ftr-449	172	19	294,000	294,000	NUM
ftr-449	172	20	outright	outright	ADV
ftr-449	172	21	in	in	ADP
ftr-449	172	22	the	the	DET
ftr-449	172	23	settlement	settlement	NOUN
ftr-449	172	24	,	,	PUNCT
ftr-449	172	25	his	his	PRON
ftr-449	172	26	maximum	maximum	ADJ
ftr-449	172	27	contribution	contribution	NOUN
ftr-449	172	28	to	to	ADP
ftr-449	172	29	the	the	DET
ftr-449	172	30	trust	trust	NOUN
ftr-449	172	31	was	be	AUX
ftr-449	172	32	$	$	SYM
ftr-449	172	33	107,000	107,000	NUM
ftr-449	172	34	(	(	PUNCT
ftr-449	172	35	$	$	SYM
ftr-449	172	36	401,000	401,000	NUM
ftr-449	172	37	$	$	SYM
ftr-449	172	38	294,000	294,000	NUM
ftr-449	172	39	)	)	PUNCT
ftr-449	172	40	,	,	PUNCT
ftr-449	172	41	making	make	VERB
ftr-449	172	42	iv	iv	PRON
ftr-449	172	43	's	's	PART
ftr-449	172	44	contribution	contribution	NOUN
ftr-449	172	45	$	$	SYM
ftr-449	172	46	380,000	380,000	NUM
ftr-449	172	47	.	.	PUNCT
ftr-449	173	1	see	see	VERB
ftr-449	173	2	i	i	PRON
ftr-449	173	3	d.	d.	PROPN
ftr-449	173	4	at	at	ADP
ftr-449	173	5	16	16	NUM
ftr-449	173	6	.	.	PUNCT
ftr-449	174	1	using	use	VERB
ftr-449	174	2	these	these	DET
ftr-449	174	3	figures	figure	NOUN
ftr-449	174	4	and	and	CCONJ
ftr-449	174	5	the	the	DET
ftr-449	174	6	government	government	NOUN
ftr-449	174	7	's	's	PART
ftr-449	174	8	actuarial	actuarial	ADJ
ftr-449	174	9	tables	table	NOUN
ftr-449	174	10	,	,	PUNCT
ftr-449	174	11	judge	judge	NOUN
ftr-449	174	12	ely	ely	ADV
ftr-449	174	13	computed	compute	VERB
ftr-449	174	14	the	the	DET
ftr-449	174	15	value	value	NOUN
ftr-449	174	16	of	of	ADP
ftr-449	174	17	w	w	PROPN
ftr-449	174	18	's	's	PART
ftr-449	174	19	life	life	NOUN
ftr-449	174	20	estate	estate	NOUN
ftr-449	174	21	in	in	ADP
ftr-449	174	22	h	h	NOUN
ftr-449	174	23	's	's	PART
ftr-449	174	24	contribution	contribution	NOUN
ftr-449	174	25	at	at	ADP
ftr-449	174	26	$	$	SYM
ftr-449	174	27	63,000	63,000	NUM
ftr-449	174	28	and	and	CCONJ
ftr-449	174	29	the	the	DET
ftr-449	174	30	remainder	remainder	NOUN
ftr-449	174	31	interest	interest	NOUN
ftr-449	174	32	in	in	ADP
ftr-449	174	33	w	w	PROPN
ftr-449	174	34	's	's	PART
ftr-449	174	35	contribution	contribution	NOUN
ftr-449	174	36	at	at	ADP
ftr-449	174	37	$	$	SYM
ftr-449	174	38	157,000	157,000	NUM
ftr-449	174	39	.	.	PUNCT
ftr-449	175	1	see	see	VERB
ftr-449	175	2	i	i	PRON
ftr-449	175	3	d.	d.	PROPN
ftr-449	175	4	at	at	ADP
ftr-449	175	5	17	17	NUM
ftr-449	175	6	n.2	n.2	NOUN
ftr-449	175	7	.	.	PUNCT
ftr-449	176	1	thus	thus	ADV
ftr-449	176	2	,	,	PUNCT
ftr-449	176	3	the	the	DET
ftr-449	176	4	consideration	consideration	NOUN
ftr-449	176	5	wreceived	wreceive	VERB
ftr-449	176	6	(	(	PUNCT
ftr-449	176	7	i.e.	i.e.	X
ftr-449	176	8	,	,	PUNCT
ftr-449	176	9	her	her	PRON
ftr-449	176	10	life	life	NOUN
ftr-449	176	11	estate	estate	NOUN
ftr-449	176	12	in	in	ADP
ftr-449	176	13	h	h	PROPN
ftr-449	176	14	's	's	PART
ftr-449	176	15	contribution	contribution	NOUN
ftr-449	176	16	,	,	PUNCT
ftr-449	176	17	having	have	VERB
ftr-449	176	18	a	a	DET
ftr-449	176	19	value	value	NOUN
ftr-449	176	20	of	of	ADP
ftr-449	176	21	$	$	SYM
ftr-449	176	22	63,000	63,000	NUM
ftr-449	176	23	)	)	PUNCT
ftr-449	176	24	was	be	AUX
ftr-449	176	25	inadequate	inadequate	ADJ
ftr-449	176	26	whether	whether	SCONJ
ftr-449	176	27	measured	measure	VERB
ftr-449	176	28	against	against	ADP
ftr-449	176	29	w	w	PROPN
ftr-449	176	30	's	's	PART
ftr-449	176	31	contribution	contribution	NOUN
ftr-449	176	32	to	to	ADP
ftr-449	176	33	the	the	DET
ftr-449	176	34	trust	trust	NOUN
ftr-449	176	35	(	(	PUNCT
ftr-449	176	36	$	$	SYM
ftr-449	176	37	380,000	380,000	NUM
ftr-449	176	38	)	)	PUNCT
ftr-449	176	39	or	or	CCONJ
ftr-449	176	40	the	the	DET
ftr-449	176	41	value	value	NOUN
ftr-449	176	42	of	of	ADP
ftr-449	176	43	the	the	DET
ftr-449	176	44	remainder	remainder	NOUN
ftr-449	176	45	in	in	ADP
ftr-449	176	46	her	her	PRON
ftr-449	176	47	contribution	contribution	NOUN
ftr-449	176	48	(	(	PUNCT
ftr-449	176	49	$	$	SYM
ftr-449	176	50	157,000	157,000	NUM
ftr-449	176	51	)	)	PUNCT
ftr-449	176	52	.	.	PUNCT
ftr-449	177	1	23	23	NUM
ftr-449	177	2	.	.	PUNCT
ftr-449	178	1	gradow	gradow	PROPN
ftr-449	178	2	v.	v.	PROPN
ftr-449	178	3	united	united	PROPN
ftr-449	178	4	states	states	PROPN
ftr-449	178	5	,	,	PUNCT
ftr-449	178	6	11	11	NUM
ftr-449	178	7	cl	cl	NOUN
ftr-449	178	8	.	.	PUNCT
ftr-449	179	1	ct	ct	PROPN
ftr-449	179	2	.	.	PROPN
ftr-449	179	3	808	808	NUM
ftr-449	179	4	(	(	PUNCT
ftr-449	179	5	1987	1987	NUM
ftr-449	179	6	)	)	PUNCT
ftr-449	179	7	,	,	PUNCT
ftr-449	179	8	aff'd	aff'd	NOUN
ftr-449	179	9	,	,	PUNCT
ftr-449	179	10	897	897	NUM
ftr-449	179	11	f.2d	f.2d	X
ftr-449	179	12	516	516	NUM
ftr-449	179	13	(	(	PUNCT
ftr-449	179	14	fed	fed	PROPN
ftr-449	179	15	cir	cir	NOUN
ftr-449	179	16	.	.	PUNCT
ftr-449	179	17	1990	1990	NUM
ftr-449	179	18	)	)	PUNCT
ftr-449	179	19	.	.	PUNCT
ftr-449	180	1	[	[	X
ftr-449	180	2	vol	vol	NOUN
ftr-449	180	3	4:8	4:8	NUM
ftr-449	180	4	estate	estate	NOUN
ftr-449	180	5	and	and	CCONJ
ftr-449	180	6	git	git	NOUN
ftr-449	180	7	tax	tax	NOUN
ftr-449	180	8	effects	effect	NOUN
ftr-449	180	9	of	of	ADP
ftr-449	180	10	selling	sell	VERB
ftr-449	180	11	a	a	DET
ftr-449	180	12	remainder	remainder	NOUN
ftr-449	180	13	in	in	ADP
ftr-449	180	14	w	w	PROPN
ftr-449	180	15	trust	trust	NOUN
ftr-449	180	16	but	but	CCONJ
ftr-449	180	17	was	be	AUX
ftr-449	180	18	less	less	ADJ
ftr-449	180	19	than	than	ADP
ftr-449	180	20	the	the	DET
ftr-449	180	21	value	value	NOUN
ftr-449	180	22	of	of	ADP
ftr-449	180	23	the	the	DET
ftr-449	180	24	fee	fee	NOUN
ftr-449	180	25	interest	interest	NOUN
ftr-449	180	26	in	in	ADP
ftr-449	180	27	that	that	DET
ftr-449	180	28	trust.24	trust.24	NOUN
ftr-449	180	29	despite	despite	SCONJ
ftr-449	180	30	this	this	DET
ftr-449	180	31	factual	factual	ADJ
ftr-449	180	32	difference	difference	NOUN
ftr-449	180	33	,	,	PUNCT
ftr-449	180	34	the	the	DET
ftr-449	180	35	court	court	NOUN
ftr-449	180	36	reiterated	reiterate	VERB
ftr-449	180	37	the	the	DET
ftr-449	180	38	holding	holding	NOUN
ftr-449	180	39	of	of	ADP
ftr-449	180	40	the	the	DET
ftr-449	180	41	prior	prior	ADJ
ftr-449	180	42	cases	case	NOUN
ftr-449	180	43	that	that	SCONJ
ftr-449	180	44	consideration	consideration	NOUN
ftr-449	180	45	in	in	ADP
ftr-449	180	46	a	a	DET
ftr-449	180	47	spousal	spousal	NOUN
ftr-449	180	48	election	election	NOUN
ftr-449	180	49	is	be	AUX
ftr-449	180	50	adequate	adequate	ADJ
ftr-449	180	51	only	only	ADV
ftr-449	180	52	if	if	SCONJ
ftr-449	180	53	the	the	DET
ftr-449	180	54	life	life	NOUN
ftr-449	180	55	estate	estate	NOUN
ftr-449	180	56	iv	iv	NUM
ftr-449	180	57	receives	receive	VERB
ftr-449	180	58	in	in	ADP
ftr-449	180	59	h	h	PROPN
ftr-449	180	60	trust	trust	NOUN
ftr-449	180	61	equals	equal	VERB
ftr-449	180	62	or	or	CCONJ
ftr-449	180	63	exceeds	exceed	VERB
ftr-449	180	64	the	the	DET
ftr-449	180	65	value	value	NOUN
ftr-449	180	66	of	of	ADP
ftr-449	180	67	the	the	DET
ftr-449	180	68	entire	entire	ADJ
ftr-449	180	69	property	property	NOUN
ftr-449	180	70	placed	place	VERB
ftr-449	180	71	in	in	ADP
ftr-449	180	72	w	w	PROPN
ftr-449	180	73	trust	trust	NOUN
ftr-449	180	74	.	.	PUNCT
ftr-449	181	1	s	s	AUX
ftr-449	181	2	the	the	DET
ftr-449	181	3	gradow	gradow	NOUN
ftr-449	181	4	court	court	NOUN
ftr-449	181	5	offered	offer	VERB
ftr-449	181	6	two	two	NUM
ftr-449	181	7	justifications	justification	NOUN
ftr-449	181	8	for	for	ADP
ftr-449	181	9	its	its	PRON
ftr-449	181	10	holding	holding	NOUN
ftr-449	181	11	,	,	PUNCT
ftr-449	181	12	one	one	NUM
ftr-449	181	13	based	base	VERB
ftr-449	181	14	on	on	ADP
ftr-449	181	15	the	the	DET
ftr-449	181	16	statute	statute	NOUN
ftr-449	181	17	's	's	PART
ftr-449	181	18	language	language	NOUN
ftr-449	181	19	and	and	CCONJ
ftr-449	181	20	the	the	DET
ftr-449	181	21	other	other	ADJ
ftr-449	181	22	on	on	ADP
ftr-449	181	23	its	its	PRON
ftr-449	181	24	policy	policy	NOUN
ftr-449	181	25	.	.	PUNCT
ftr-449	182	1	the	the	DET
ftr-449	182	2	court	court	NOUN
ftr-449	182	3	referred	refer	VERB
ftr-449	182	4	to	to	ADP
ftr-449	182	5	the	the	DET
ftr-449	182	6	introductory	introductory	ADJ
ftr-449	182	7	language	language	NOUN
ftr-449	182	8	of	of	ADP
ftr-449	182	9	section	section	NOUN
ftr-449	182	10	2036(a	2036(a	NUM
ftr-449	182	11	):	):	PUNCT
ftr-449	182	12	"	"	PUNCT
ftr-449	182	13	the	the	DET
ftr-449	182	14	gross	gross	ADJ
ftr-449	182	15	estate	estate	NOUN
ftr-449	182	16	shall	shall	AUX
ftr-449	182	17	include	include	VERB
ftr-449	182	18	...	...	PUNCT
ftr-449	182	19	all	all	DET
ftr-449	182	20	property	property	NOUN
ftr-449	182	21	...	...	PUNCT
ftr-449	182	22	of	of	ADP
ftr-449	182	23	which	which	DET
ftr-449	182	24	decedent	decedent	NOUN
ftr-449	182	25	has	have	AUX
ftr-449	182	26	at	at	ADP
ftr-449	182	27	any	any	DET
ftr-449	182	28	time	time	NOUN
ftr-449	182	29	made	make	VERB
ftr-449	182	30	a	a	DET
ftr-449	182	31	transfer	transfer	NOUN
ftr-449	182	32	.	.	PUNCT
ftr-449	182	33	"	"	PUNCT
ftr-449	183	1	it	it	PRON
ftr-449	183	2	then	then	ADV
ftr-449	183	3	asserted	assert	VERB
ftr-449	183	4	that	that	SCONJ
ftr-449	183	5	"	"	PUNCT
ftr-449	183	6	[	[	X
ftr-449	183	7	flundamental	flundamental	ADJ
ftr-449	183	8	principles	principle	NOUN
ftr-449	183	9	of	of	ADP
ftr-449	183	10	grammar	grammar	NOUN
ftr-449	183	11	dictate	dictate	VERB
ftr-449	183	12	that	that	SCONJ
ftr-449	183	13	the	the	DET
ftr-449	183	14	parenthetical	parenthetical	ADJ
ftr-449	183	15	expression	expression	NOUN
ftr-449	183	16	which	which	PRON
ftr-449	183	17	then	then	ADV
ftr-449	183	18	follows-'(except	follows-'(except	VERB
ftr-449	183	19	in	in	ADP
ftr-449	183	20	the	the	DET
ftr-449	183	21	case	case	NOUN
ftr-449	183	22	of	of	ADP
ftr-449	183	23	a	a	DET
ftr-449	183	24	bona	bona	ADJ
ftr-449	183	25	fide	fide	ADJ
ftr-449	183	26	sale	sale	NOUN
ftr-449	183	27	..	..	PUNCT
ftr-449	184	1	.)'-refers	.)'-refer	NOUN
ftr-449	184	2	to	to	ADP
ftr-449	184	3	a	a	DET
ftr-449	184	4	transfer	transfer	NOUN
ftr-449	184	5	of	of	ADP
ftr-449	184	6	the	the	DET
ftr-449	184	7	same	same	ADJ
ftr-449	184	8	property	property	NOUN
ftr-449	184	9	,	,	PUNCT
ftr-449	184	10	i.e.	i.e.	X
ftr-449	184	11	,	,	PUNCT
ftr-449	184	12	the	the	DET
ftr-449	184	13	one	one	NUM
ftr-449	184	14	-	-	PUNCT
ftr-449	184	15	half	half	NOUN
ftr-449	184	16	of	of	ADP
ftr-449	184	17	the	the	DET
ftr-449	184	18	community	community	NOUN
ftr-449	184	19	property	property	NOUN
ftr-449	184	20	she	she	PRON
ftr-449	184	21	placed	place	VERB
ftr-449	184	22	into	into	ADP
ftr-449	184	23	trust	trust	NOUN
ftr-449	184	24	.	.	PUNCT
ftr-449	185	1	"	"	PUNCT
ftr-449	185	2	'	'	PUNCT
ftr-449	185	3	in	in	ADP
ftr-449	185	4	other	other	ADJ
ftr-449	185	5	words	word	NOUN
ftr-449	185	6	,	,	PUNCT
ftr-449	185	7	the	the	DET
ftr-449	185	8	requirement	requirement	NOUN
ftr-449	185	9	of	of	ADP
ftr-449	185	10	"	"	PUNCT
ftr-449	185	11	'	'	PUNCT
ftr-449	185	12	adequate	adequate	ADJ
ftr-449	185	13	and	and	CCONJ
ftr-449	185	14	full	full	ADJ
ftr-449	185	15	consideration	consideration	NOUN
ftr-449	185	16	,	,	PUNCT
ftr-449	185	17	"	"	PUNCT
ftr-449	185	18	which	which	PRON
ftr-449	185	19	is	be	AUX
ftr-449	185	20	found	find	VERB
ftr-449	185	21	in	in	ADP
ftr-449	185	22	the	the	DET
ftr-449	185	23	parenthetical	parenthetical	ADJ
ftr-449	185	24	expression	expression	NOUN
ftr-449	185	25	,	,	PUNCT
ftr-449	185	26	refers	refer	VERB
ftr-449	185	27	back	back	ADV
ftr-449	185	28	to	to	ADP
ftr-449	185	29	"	"	PUNCT
ftr-449	185	30	all	all	DET
ftr-449	185	31	property	property	NOUN
ftr-449	185	32	"	"	PUNCT
ftr-449	185	33	transferred	transfer	VERB
ftr-449	185	34	by	by	ADP
ftr-449	185	35	the	the	DET
ftr-449	185	36	decedent	decedent	NOUN
ftr-449	185	37	.	.	PUNCT
ftr-449	186	1	hence	hence	ADV
ftr-449	186	2	,	,	PUNCT
ftr-449	186	3	adequacy	adequacy	NOUN
ftr-449	186	4	of	of	ADP
ftr-449	186	5	consideration	consideration	NOUN
ftr-449	186	6	must	must	AUX
ftr-449	186	7	be	be	AUX
ftr-449	186	8	measured	measure	VERB
ftr-449	186	9	by	by	ADP
ftr-449	186	10	the	the	DET
ftr-449	186	11	full	full	ADJ
ftr-449	186	12	value	value	NOUN
ftr-449	186	13	of	of	ADP
ftr-449	186	14	w	w	PROPN
ftr-449	186	15	's	's	PART
ftr-449	186	16	property	property	NOUN
ftr-449	186	17	that	that	PRON
ftr-449	186	18	she	she	PRON
ftr-449	186	19	allowed	allow	VERB
ftr-449	186	20	to	to	PART
ftr-449	186	21	pass	pass	VERB
ftr-449	186	22	under	under	ADP
ftr-449	186	23	h	h	PROPN
ftr-449	186	24	's	's	PART
ftr-449	186	25	will	will	NOUN
ftr-449	186	26	.	.	PUNCT
ftr-449	187	1	the	the	DET
ftr-449	187	2	court	court	NOUN
ftr-449	187	3	also	also	ADV
ftr-449	187	4	noted	note	VERB
ftr-449	187	5	that	that	SCONJ
ftr-449	187	6	the	the	DET
ftr-449	187	7	justification	justification	NOUN
ftr-449	187	8	for	for	ADP
ftr-449	187	9	the	the	DET
ftr-449	187	10	"	"	PUNCT
ftr-449	187	11	adequate	adequate	ADJ
ftr-449	187	12	and	and	CCONJ
ftr-449	187	13	full	full	ADJ
ftr-449	187	14	consideration	consideration	NOUN
ftr-449	187	15	"	"	PUNCT
ftr-449	187	16	exemption	exemption	NOUN
ftr-449	187	17	found	find	VERB
ftr-449	187	18	in	in	ADP
ftr-449	187	19	section	section	NOUN
ftr-449	187	20	2036	2036	NUM
ftr-449	187	21	(	(	PUNCT
ftr-449	187	22	and	and	CCONJ
ftr-449	187	23	the	the	DET
ftr-449	187	24	other	other	ADJ
ftr-449	187	25	retained	retain	VERB
ftr-449	187	26	interest	interest	NOUN
ftr-449	187	27	provisions	provision	NOUN
ftr-449	187	28	)	)	PUNCT
ftr-449	187	29	is	be	AUX
ftr-449	187	30	that	that	SCONJ
ftr-449	187	31	the	the	DET
ftr-449	187	32	amount	amount	NOUN
ftr-449	187	33	included	include	VERB
ftr-449	187	34	in	in	ADP
ftr-449	187	35	a	a	DET
ftr-449	187	36	transferor	transferor	NOUN
ftr-449	187	37	's	's	PART
ftr-449	187	38	gross	gross	ADJ
ftr-449	187	39	estate	estate	NOUN
ftr-449	187	40	is	be	AUX
ftr-449	187	41	not	not	PART
ftr-449	187	42	diminished	diminish	VERB
ftr-449	187	43	by	by	ADP
ftr-449	187	44	a	a	DET
ftr-449	187	45	transfer	transfer	NOUN
ftr-449	187	46	for	for	ADP
ftr-449	187	47	which	which	PRON
ftr-449	187	48	the	the	DET
ftr-449	187	49	transferor	transferor	NOUN
ftr-449	187	50	receives	receive	VERB
ftr-449	187	51	full	full	ADJ
ftr-449	187	52	compensation	compensation	NOUN
ftr-449	187	53	and	and	CCONJ
ftr-449	187	54	hence	hence	ADV
ftr-449	187	55	no	no	DET
ftr-449	187	56	need	need	NOUN
ftr-449	187	57	exists	exist	VERB
ftr-449	187	58	to	to	PART
ftr-449	187	59	add	add	VERB
ftr-449	187	60	the	the	DET
ftr-449	187	61	transferred	transfer	VERB
ftr-449	187	62	property	property	NOUN
ftr-449	187	63	back	back	ADV
ftr-449	187	64	into	into	ADP
ftr-449	187	65	his	his	PRON
ftr-449	187	66	gross	gross	ADJ
ftr-449	187	67	estate	estate	NOUN
ftr-449	187	68	.	.	PUNCT
ftr-449	187	69	'	'	PUNCT
ftr-449	188	1	in	in	ADP
ftr-449	188	2	light	light	NOUN
ftr-449	188	3	of	of	ADP
ftr-449	188	4	this	this	DET
ftr-449	188	5	rationale	rationale	NOUN
ftr-449	188	6	,	,	PUNCT
ftr-449	188	7	the	the	DET
ftr-449	188	8	court	court	NOUN
ftr-449	188	9	held	hold	VERB
ftr-449	188	10	that	that	SCONJ
ftr-449	188	11	the	the	DET
ftr-449	188	12	exception	exception	NOUN
ftr-449	188	13	requires	require	VERB
ftr-449	188	14	"	"	PUNCT
ftr-449	188	15	at	at	ADP
ftr-449	188	16	a	a	DET
ftr-449	188	17	minimum	minimum	NOUN
ftr-449	188	18	,	,	PUNCT
ftr-449	188	19	[	[	X
ftr-449	188	20	that	that	SCONJ
ftr-449	188	21	]	]	PUNCT
ftr-449	188	22	the	the	DET
ftr-449	188	23	sale	sale	NOUN
ftr-449	188	24	accomplish	accomplish	VERB
ftr-449	188	25	an	an	DET
ftr-449	188	26	equilibrium	equilibrium	NOUN
ftr-449	188	27	for	for	ADP
ftr-449	188	28	estate	estate	NOUN
ftr-449	188	29	tax	tax	NOUN
ftr-449	188	30	purposes	purpose	NOUN
ftr-449	188	31	,	,	PUNCT
ftr-449	188	32	"	"	PUNCT
ftr-449	188	33	'	'	PUNCT
ftr-449	188	34	that	that	PRON
ftr-449	188	35	is	be	AUX
ftr-449	188	36	,	,	PUNCT
ftr-449	188	37	that	that	SCONJ
ftr-449	188	38	the	the	DET
ftr-449	188	39	consideration	consideration	NOUN
ftr-449	188	40	received	receive	VERB
ftr-449	188	41	fully	fully	ADV
ftr-449	188	42	replenish	replenish	VERB
ftr-449	188	43	the	the	DET
ftr-449	188	44	amount	amount	NOUN
ftr-449	188	45	removed	remove	VERB
ftr-449	188	46	from	from	ADP
ftr-449	188	47	the	the	DET
ftr-449	188	48	estate	estate	NOUN
ftr-449	188	49	by	by	ADP
ftr-449	188	50	the	the	DET
ftr-449	188	51	transfer	transfer	NOUN
ftr-449	188	52	.	.	PUNCT
ftr-449	189	1	the	the	DET
ftr-449	189	2	court	court	NOUN
ftr-449	189	3	asserted	assert	VERB
ftr-449	189	4	this	this	DET
ftr-449	189	5	purpose	purpose	NOUN
ftr-449	189	6	would	would	AUX
ftr-449	189	7	be	be	AUX
ftr-449	189	8	frustrated	frustrate	VERB
ftr-449	189	9	if	if	SCONJ
ftr-449	189	10	the	the	DET
ftr-449	189	11	consideration	consideration	NOUN
ftr-449	189	12	received	receive	VERB
ftr-449	189	13	were	be	AUX
ftr-449	189	14	deemed	deem	VERB
ftr-449	189	15	adequate	adequate	ADJ
ftr-449	189	16	so	so	ADV
ftr-449	189	17	long	long	ADV
ftr-449	189	18	as	as	SCONJ
ftr-449	189	19	it	it	PRON
ftr-449	189	20	merely	merely	ADV
ftr-449	189	21	equaled	equal	VERB
ftr-449	189	22	the	the	DET
ftr-449	189	23	actuarial	actuarial	ADJ
ftr-449	189	24	value	value	NOUN
ftr-449	189	25	of	of	ADP
ftr-449	189	26	the	the	DET
ftr-449	189	27	remainder	remainder	NOUN
ftr-449	189	28	.	.	PUNCT
ftr-449	190	1	if	if	SCONJ
ftr-449	190	2	that	that	PRON
ftr-449	190	3	were	be	AUX
ftr-449	190	4	so	so	ADV
ftr-449	190	5	,	,	PUNCT
ftr-449	190	6	the	the	DET
ftr-449	190	7	court	court	NOUN
ftr-449	190	8	insisted	insist	VERB
ftr-449	190	9	,	,	PUNCT
ftr-449	190	10	"	"	PUNCT
ftr-449	190	11	the	the	DET
ftr-449	190	12	exception	exception	NOUN
ftr-449	190	13	[	[	X
ftr-449	190	14	for	for	ADP
ftr-449	190	15	a	a	DET
ftr-449	190	16	bona	bona	ADJ
ftr-449	190	17	fide	fide	ADJ
ftr-449	190	18	sale	sale	NOUN
ftr-449	190	19	]	]	PUNCT
ftr-449	190	20	would	would	AUX
ftr-449	190	21	swallow	swallow	VERB
ftr-449	190	22	the	the	DET
ftr-449	190	23	rule	rule	NOUN
ftr-449	190	24	.	.	PUNCT
ftr-449	191	1	a	a	DET
ftr-449	191	2	young	young	ADJ
ftr-449	191	3	person	person	NOUN
ftr-449	191	4	could	could	AUX
ftr-449	191	5	sell	sell	VERB
ftr-449	191	6	a	a	DET
ftr-449	191	7	24	24	NUM
ftr-449	191	8	.	.	PUNCT
ftr-449	192	1	i	i	PRON
ftr-449	192	2	d.	d.	PROPN
ftr-449	192	3	at	at	ADP
ftr-449	192	4	809	809	NUM
ftr-449	192	5	-	-	SYM
ftr-449	192	6	10	10	NUM
ftr-449	192	7	.	.	PUNCT
ftr-449	193	1	the	the	DET
ftr-449	193	2	court	court	NOUN
ftr-449	193	3	granted	grant	VERB
ftr-449	193	4	government	government	NOUN
ftr-449	193	5	's	's	PART
ftr-449	193	6	motion	motion	NOUN
ftr-449	193	7	for	for	ADP
ftr-449	193	8	partial	partial	ADJ
ftr-449	193	9	summary	summary	NOUN
ftr-449	193	10	judgment	judgment	NOUN
ftr-449	193	11	where	where	SCONJ
ftr-449	193	12	parties	party	NOUN
ftr-449	193	13	stipulated	stipulate	VERB
ftr-449	193	14	that	that	SCONJ
ftr-449	193	15	iv	iv	NOUN
ftr-449	193	16	's	's	PART
ftr-449	193	17	life	life	NOUN
ftr-449	193	18	estate	estate	NOUN
ftr-449	193	19	in	in	ADP
ftr-449	193	20	h	h	PROPN
ftr-449	193	21	's	's	PART
ftr-449	193	22	property	property	NOUN
ftr-449	193	23	was	be	AUX
ftr-449	193	24	worth	worth	ADJ
ftr-449	193	25	less	less	ADJ
ftr-449	193	26	than	than	ADP
ftr-449	193	27	her	her	PRON
ftr-449	193	28	share	share	NOUN
ftr-449	193	29	of	of	ADP
ftr-449	193	30	the	the	DET
ftr-449	193	31	community	community	NOUN
ftr-449	193	32	,	,	PUNCT
ftr-449	193	33	even	even	ADV
ftr-449	193	34	though	though	SCONJ
ftr-449	193	35	taxpayer	taxpayer	NOUN
ftr-449	193	36	asserted	assert	VERB
ftr-449	193	37	that	that	SCONJ
ftr-449	193	38	the	the	DET
ftr-449	193	39	value	value	NOUN
ftr-449	193	40	of	of	ADP
ftr-449	193	41	such	such	ADJ
ftr-449	193	42	life	life	NOUN
ftr-449	193	43	estate	estate	NOUN
ftr-449	193	44	exceeded	exceed	VERB
ftr-449	193	45	the	the	DET
ftr-449	193	46	value	value	NOUN
ftr-449	193	47	of	of	ADP
ftr-449	193	48	the	the	DET
ftr-449	193	49	remainder	remainder	NOUN
ftr-449	193	50	she	she	PRON
ftr-449	193	51	gave	give	VERB
ftr-449	193	52	up	up	ADP
ftr-449	193	53	in	in	ADP
ftr-449	193	54	her	her	PRON
ftr-449	193	55	share	share	NOUN
ftr-449	193	56	.	.	PUNCT
ftr-449	194	1	see	see	VERB
ftr-449	194	2	i	i	PRON
ftr-449	194	3	d.	d.	PROPN
ftr-449	194	4	25	25	NUM
ftr-449	194	5	.	.	PUNCT
ftr-449	195	1	the	the	DET
ftr-449	195	2	court	court	NOUN
ftr-449	195	3	first	first	ADV
ftr-449	195	4	found	find	VERB
ftr-449	195	5	that	that	SCONJ
ftr-449	195	6	the	the	DET
ftr-449	195	7	formula	formula	NOUN
ftr-449	195	8	stated	state	VERB
ftr-449	195	9	in	in	ADP
ftr-449	195	10	the	the	DET
ftr-449	195	11	prior	prior	ADJ
ftr-449	195	12	cases	case	NOUN
ftr-449	195	13	--	--	PUNCT
ftr-449	195	14	that	that	DET
ftr-449	195	15	adequacy	adequacy	NOUN
ftr-449	195	16	of	of	ADP
ftr-449	195	17	the	the	DET
ftr-449	195	18	consideration	consideration	NOUN
ftr-449	195	19	wreceived	wreceive	VERB
ftr-449	195	20	(	(	PUNCT
ftr-449	195	21	i.e.	i.e.	X
ftr-449	195	22	,	,	PUNCT
ftr-449	195	23	iv	iv	PROPN
ftr-449	195	24	's	's	PART
ftr-449	195	25	life	life	NOUN
ftr-449	195	26	estate	estate	NOUN
ftr-449	195	27	in	in	ADP
ftr-449	195	28	h	h	PROPN
ftr-449	195	29	trust	trust	PROPN
ftr-449	195	30	)	)	PUNCT
ftr-449	195	31	should	should	AUX
ftr-449	195	32	be	be	AUX
ftr-449	195	33	measured	measure	VERB
ftr-449	195	34	against	against	ADP
ftr-449	195	35	the	the	DET
ftr-449	195	36	total	total	ADJ
ftr-449	195	37	value	value	NOUN
ftr-449	195	38	of	of	ADP
ftr-449	195	39	the	the	DET
ftr-449	195	40	property	property	NOUN
ftr-449	195	41	she	she	PRON
ftr-449	195	42	allowed	allow	VERB
ftr-449	195	43	to	to	PART
ftr-449	195	44	pass	pass	VERB
ftr-449	195	45	into	into	ADP
ftr-449	195	46	iv	iv	NUM
ftr-449	195	47	trust	trust	NOUN
ftr-449	195	48	-	-	PUNCT
ftr-449	195	49	would	would	AUX
ftr-449	195	50	have	have	AUX
ftr-449	195	51	been	be	AUX
ftr-449	195	52	followed	follow	VERB
ftr-449	195	53	by	by	ADP
ftr-449	195	54	the	the	DET
ftr-449	195	55	courts	court	NOUN
ftr-449	195	56	in	in	ADP
ftr-449	195	57	those	those	DET
ftr-449	195	58	cases	case	NOUN
ftr-449	195	59	even	even	ADV
ftr-449	195	60	if	if	SCONJ
ftr-449	195	61	such	such	ADJ
ftr-449	195	62	consideration	consideration	NOUN
ftr-449	195	63	had	have	AUX
ftr-449	195	64	exceeded	exceed	VERB
ftr-449	195	65	the	the	DET
ftr-449	195	66	value	value	NOUN
ftr-449	195	67	of	of	ADP
ftr-449	195	68	the	the	DET
ftr-449	195	69	remainder	remainder	NOUN
ftr-449	195	70	wgave	wgave	NOUN
ftr-449	195	71	up	up	ADP
ftr-449	195	72	in	in	ADP
ftr-449	195	73	wtrust	wtrust	NOUN
ftr-449	195	74	.	.	PUNCT
ftr-449	196	1	see	see	VERB
ftr-449	196	2	i	i	PRON
ftr-449	196	3	d.	d.	PROPN
ftr-449	196	4	at	at	ADP
ftr-449	196	5	811	811	NUM
ftr-449	196	6	&	&	CCONJ
ftr-449	196	7	n.3	n.3	PROPN
ftr-449	196	8	.	.	PUNCT
ftr-449	197	1	it	it	PRON
ftr-449	197	2	then	then	ADV
ftr-449	197	3	concluded	conclude	VERB
ftr-449	197	4	that	that	SCONJ
ftr-449	197	5	this	this	DET
ftr-449	197	6	approach	approach	NOUN
ftr-449	197	7	was	be	AUX
ftr-449	197	8	correct	correct	ADJ
ftr-449	197	9	.	.	PUNCT
ftr-449	198	1	see	see	VERB
ftr-449	198	2	i	i	PRON
ftr-449	198	3	d.	d.	PROPN
ftr-449	198	4	at	at	ADP
ftr-449	198	5	813	813	NUM
ftr-449	198	6	.	.	PUNCT
ftr-449	199	1	26	26	NUM
ftr-449	199	2	.	.	PUNCT
ftr-449	200	1	i	i	PRON
ftr-449	200	2	d.	d.	PROPN
ftr-449	200	3	at	at	ADP
ftr-449	200	4	813	813	NUM
ftr-449	200	5	.	.	PUNCT
ftr-449	200	6	27	27	NUM
ftr-449	200	7	.	.	PUNCT
ftr-449	201	1	see	see	VERB
ftr-449	201	2	i	i	PRON
ftr-449	201	3	d.	d.	PROPN
ftr-449	201	4	at	at	ADP
ftr-449	201	5	813	813	NUM
ftr-449	201	6	-	-	SYM
ftr-449	201	7	14	14	NUM
ftr-449	201	8	.	.	PUNCT
ftr-449	202	1	28	28	NUM
ftr-449	202	2	.	.	PUNCT
ftr-449	203	1	i	i	PRON
ftr-449	203	2	d.	d.	PROPN
ftr-449	203	3	at	at	ADP
ftr-449	203	4	814	814	NUM
ftr-449	203	5	.	.	PUNCT
ftr-449	203	6	19991	19991	NUM
ftr-449	204	1	florida	florida	PROPN
ftr-449	204	2	tax	tax	NOUN
ftr-449	204	3	review	review	NOUN
ftr-449	204	4	remainder	remainder	NOUN
ftr-449	204	5	for	for	ADP
ftr-449	204	6	a	a	DET
ftr-449	204	7	fraction	fraction	NOUN
ftr-449	204	8	of	of	ADP
ftr-449	204	9	the	the	DET
ftr-449	204	10	property	property	NOUN
ftr-449	204	11	's	's	PART
ftr-449	204	12	worth	worth	NOUN
ftr-449	204	13	,	,	PUNCT
ftr-449	204	14	enjoy	enjoy	VERB
ftr-449	204	15	the	the	DET
ftr-449	204	16	property	property	NOUN
ftr-449	204	17	for	for	ADP
ftr-449	204	18	life	life	NOUN
ftr-449	204	19	,	,	PUNCT
ftr-449	204	20	and	and	CCONJ
ftr-449	204	21	then	then	ADV
ftr-449	204	22	pass	pass	VERB
ftr-449	204	23	it	it	PRON
ftr-449	204	24	along	along	ADP
ftr-449	204	25	without	without	ADP
ftr-449	204	26	estate	estate	NOUN
ftr-449	204	27	or	or	CCONJ
ftr-449	204	28	gift	gift	NOUN
ftr-449	204	29	tax	tax	NOUN
ftr-449	204	30	consequences	consequence	NOUN
ftr-449	204	31	.	.	PUNCT
ftr-449	204	32	"	"	PUNCT
ftr-449	205	1	9	9	NUM
ftr-449	205	2	the	the	DET
ftr-449	205	3	taxpayer	taxpayer	NOUN
ftr-449	205	4	countered	counter	VERB
ftr-449	205	5	that	that	SCONJ
ftr-449	205	6	where	where	SCONJ
ftr-449	205	7	a	a	DET
ftr-449	205	8	remainder	remainder	NOUN
ftr-449	205	9	is	be	AUX
ftr-449	205	10	sold	sell	VERB
ftr-449	205	11	for	for	ADP
ftr-449	205	12	its	its	PRON
ftr-449	205	13	current	current	ADJ
ftr-449	205	14	actuarial	actuarial	ADJ
ftr-449	205	15	value	value	NOUN
ftr-449	205	16	,	,	PUNCT
ftr-449	205	17	the	the	DET
ftr-449	205	18	amount	amount	NOUN
ftr-449	205	19	received	receive	VERB
ftr-449	205	20	,	,	PUNCT
ftr-449	205	21	when	when	SCONJ
ftr-449	205	22	invested	invest	VERB
ftr-449	205	23	and	and	CCONJ
ftr-449	205	24	compounded	compound	VERB
ftr-449	205	25	at	at	ADP
ftr-449	205	26	the	the	DET
ftr-449	205	27	rate	rate	NOUN
ftr-449	205	28	used	use	VERB
ftr-449	205	29	in	in	ADP
ftr-449	205	30	the	the	DET
ftr-449	205	31	government	government	NOUN
ftr-449	205	32	's	's	PART
ftr-449	205	33	tables	table	NOUN
ftr-449	205	34	in	in	ADP
ftr-449	205	35	valuing	value	VERB
ftr-449	205	36	that	that	DET
ftr-449	205	37	remainder	remainder	NOUN
ftr-449	205	38	,	,	PUNCT
ftr-449	205	39	would	would	AUX
ftr-449	205	40	grow	grow	VERB
ftr-449	205	41	over	over	ADP
ftr-449	205	42	the	the	DET
ftr-449	205	43	transferor	transferor	NOUN
ftr-449	205	44	's	's	PART
ftr-449	205	45	life	life	NOUN
ftr-449	205	46	expectancy	expectancy	NOUN
ftr-449	205	47	to	to	ADP
ftr-449	205	48	the	the	DET
ftr-449	205	49	property	property	NOUN
ftr-449	205	50	's	's	PART
ftr-449	205	51	value	value	NOUN
ftr-449	205	52	as	as	ADP
ftr-449	205	53	of	of	ADP
ftr-449	205	54	the	the	DET
ftr-449	205	55	date	date	NOUN
ftr-449	205	56	of	of	ADP
ftr-449	205	57	the	the	DET
ftr-449	205	58	transfer.3	transfer.3	PROPN
ftr-449	205	59	hence	hence	ADV
ftr-449	205	60	,	,	PUNCT
ftr-449	205	61	the	the	DET
ftr-449	205	62	transfer	transfer	NOUN
ftr-449	205	63	of	of	ADP
ftr-449	205	64	the	the	DET
ftr-449	205	65	remainder	remainder	NOUN
ftr-449	205	66	would	would	AUX
ftr-449	205	67	cause	cause	VERB
ftr-449	205	68	no	no	DET
ftr-449	205	69	reduction	reduction	NOUN
ftr-449	205	70	in	in	ADP
ftr-449	205	71	the	the	DET
ftr-449	205	72	transferor	transferor	NOUN
ftr-449	205	73	's	's	PART
ftr-449	205	74	gross	gross	ADJ
ftr-449	205	75	estate	estate	NOUN
ftr-449	205	76	,	,	PUNCT
ftr-449	205	77	and	and	CCONJ
ftr-449	205	78	the	the	DET
ftr-449	205	79	purpose	purpose	NOUN
ftr-449	205	80	of	of	ADP
ftr-449	205	81	the	the	DET
ftr-449	205	82	"	"	PUNCT
ftr-449	205	83	adequate	adequate	ADJ
ftr-449	205	84	and	and	CCONJ
ftr-449	205	85	full	full	ADJ
ftr-449	205	86	consideration	consideration	NOUN
ftr-449	205	87	"	"	PUNCT
ftr-449	205	88	exception	exception	NOUN
ftr-449	205	89	would	would	AUX
ftr-449	205	90	be	be	AUX
ftr-449	205	91	fully	fully	ADV
ftr-449	205	92	satisfied	satisfied	ADJ
ftr-449	205	93	.	.	PUNCT
ftr-449	206	1	but	but	CCONJ
ftr-449	206	2	the	the	DET
ftr-449	206	3	court	court	NOUN
ftr-449	206	4	rejected	reject	VERB
ftr-449	206	5	this	this	DET
ftr-449	206	6	contention	contention	NOUN
ftr-449	206	7	,	,	PUNCT
ftr-449	206	8	stating	state	VERB
ftr-449	206	9	that	that	SCONJ
ftr-449	206	10	:	:	PUNCT
ftr-449	206	11	the	the	DET
ftr-449	206	12	fond	fond	ADJ
ftr-449	206	13	hope	hope	NOUN
ftr-449	206	14	that	that	SCONJ
ftr-449	206	15	a	a	DET
ftr-449	206	16	surviving	surviving	NOUN
ftr-449	206	17	spouse	spouse	NOUN
ftr-449	206	18	would	would	AUX
ftr-449	206	19	take	take	VERB
ftr-449	206	20	pains	pain	NOUN
ftr-449	206	21	to	to	PART
ftr-449	206	22	invest	invest	VERB
ftr-449	206	23	,	,	PUNCT
ftr-449	206	24	compound	compound	NOUN
ftr-449	206	25	,	,	PUNCT
ftr-449	206	26	and	and	CCONJ
ftr-449	206	27	preserve	preserve	VERB
ftr-449	206	28	inviolate	inviolate	NOUN
ftr-449	206	29	all	all	DET
ftr-449	206	30	life	life	NOUN
ftr-449	206	31	income	income	NOUN
ftr-449	206	32	from	from	ADP
ftr-449	206	33	half	half	NOUN
ftr-449	206	34	of	of	ADP
ftr-449	206	35	a	a	DET
ftr-449	206	36	trust	trust	NOUN
ftr-449	206	37	,	,	PUNCT
ftr-449	206	38	knowing	know	VERB
ftr-449	206	39	that	that	SCONJ
ftr-449	206	40	it	it	PRON
ftr-449	206	41	would	would	AUX
ftr-449	206	42	thereupon	thereupon	ADV
ftr-449	206	43	be	be	AUX
ftr-449	206	44	taxed	tax	VERB
ftr-449	206	45	without	without	ADP
ftr-449	206	46	his	his	PRON
ftr-449	206	47	or	or	CCONJ
ftr-449	206	48	her	she	PRON
ftr-449	206	49	having	having	AUX
ftr-449	206	50	received	receive	VERB
ftr-449	206	51	any	any	DET
ftr-449	206	52	lifetime	lifetime	NOUN
ftr-449	206	53	benefit	benefit	NOUN
ftr-449	206	54	,	,	PUNCT
ftr-449	206	55	is	be	AUX
ftr-449	206	56	a	a	DET
ftr-449	206	57	slim	slim	ADJ
ftr-449	206	58	basis	basis	NOUN
ftr-449	206	59	for	for	ADP
ftr-449	206	60	putting	put	VERB
ftr-449	206	61	a	a	DET
ftr-449	206	62	different	different	ADJ
ftr-449	206	63	construction	construction	NOUN
ftr-449	206	64	on	on	ADP
ftr-449	206	65	§	§	PROPN
ftr-449	206	66	2036(a	2036(a	NUM
ftr-449	206	67	)	)	PUNCT
ftr-449	206	68	than	than	ADP
ftr-449	206	69	the	the	DET
ftr-449	206	70	one	one	NUM
ftr-449	206	71	heretofore	heretofore	ADV
ftr-449	206	72	consistently	consistently	ADV
ftr-449	206	73	adopted.31	adopted.31	NOUN
ftr-449	206	74	at	at	ADP
ftr-449	206	75	the	the	DET
ftr-449	206	76	same	same	ADJ
ftr-449	206	77	time	time	NOUN
ftr-449	206	78	the	the	DET
ftr-449	206	79	courts	court	NOUN
ftr-449	206	80	were	be	AUX
ftr-449	206	81	applying	apply	VERB
ftr-449	206	82	this	this	DET
ftr-449	206	83	rule	rule	NOUN
ftr-449	206	84	in	in	ADP
ftr-449	206	85	the	the	DET
ftr-449	206	86	estate	estate	NOUN
ftr-449	206	87	tax	tax	NOUN
ftr-449	206	88	context	context	NOUN
ftr-449	206	89	,	,	PUNCT
ftr-449	206	90	they	they	PRON
ftr-449	206	91	were	be	AUX
ftr-449	206	92	applying	apply	VERB
ftr-449	206	93	the	the	DET
ftr-449	206	94	opposite	opposite	ADJ
ftr-449	206	95	rule	rule	NOUN
ftr-449	206	96	in	in	ADP
ftr-449	206	97	gift	gift	NOUN
ftr-449	206	98	tax	tax	NOUN
ftr-449	206	99	cases	case	NOUN
ftr-449	206	100	.	.	PUNCT
ftr-449	207	1	section	section	NOUN
ftr-449	207	2	2512(b	2512(b	PUNCT
ftr-449	207	3	)	)	PUNCT
ftr-449	207	4	provides	provide	VERB
ftr-449	207	5	that	that	SCONJ
ftr-449	207	6	a	a	DET
ftr-449	207	7	taxable	taxable	ADJ
ftr-449	207	8	gift	gift	NOUN
ftr-449	207	9	occurs	occur	VERB
ftr-449	207	10	only	only	ADV
ftr-449	207	11	to	to	ADP
ftr-449	207	12	the	the	DET
ftr-449	207	13	extent	extent	NOUN
ftr-449	207	14	that	that	SCONJ
ftr-449	207	15	"	"	PUNCT
ftr-449	207	16	the	the	DET
ftr-449	207	17	value	value	NOUN
ftr-449	207	18	of	of	ADP
ftr-449	207	19	the	the	DET
ftr-449	207	20	property	property	NOUN
ftr-449	207	21	[	[	X
ftr-449	207	22	transferred	transfer	VERB
ftr-449	207	23	]	]	X
ftr-449	207	24	exceed[s	exceed[s	ADV
ftr-449	207	25	]	]	X
ftr-449	207	26	the	the	DET
ftr-449	207	27	value	value	NOUN
ftr-449	207	28	of	of	ADP
ftr-449	207	29	the	the	DET
ftr-449	207	30	consideration	consideration	NOUN
ftr-449	207	31	"	"	PUNCT
ftr-449	207	32	received	receive	VERB
ftr-449	207	33	.	.	PUNCT
ftr-449	208	1	32	32	NUM
ftr-449	209	1	thus	thus	ADV
ftr-449	209	2	no	no	DET
ftr-449	209	3	taxable	taxable	ADJ
ftr-449	209	4	gift	gift	NOUN
ftr-449	209	5	takes	take	VERB
ftr-449	209	6	place	place	NOUN
ftr-449	209	7	if	if	SCONJ
ftr-449	209	8	a	a	DET
ftr-449	209	9	transferor	transferor	NOUN
ftr-449	209	10	receives	receive	VERB
ftr-449	209	11	"	"	PUNCT
ftr-449	209	12	adequate	adequate	ADJ
ftr-449	209	13	and	and	CCONJ
ftr-449	209	14	full	full	ADJ
ftr-449	209	15	consideration	consideration	NOUN
ftr-449	209	16	.	.	PUNCT
ftr-449	209	17	"	"	PUNCT
ftr-449	210	1	in	in	ADP
ftr-449	210	2	contradistinction	contradistinction	NOUN
ftr-449	210	3	to	to	ADP
ftr-449	210	4	their	their	PRON
ftr-449	210	5	rulings	ruling	NOUN
ftr-449	210	6	in	in	ADP
ftr-449	210	7	estate	estate	NOUN
ftr-449	210	8	tax	tax	NOUN
ftr-449	210	9	cases	case	NOUN
ftr-449	210	10	,	,	PUNCT
ftr-449	210	11	the	the	DET
ftr-449	210	12	courts	court	NOUN
ftr-449	210	13	held	hold	VERB
ftr-449	210	14	that	that	DET
ftr-449	210	15	consideration	consideration	NOUN
ftr-449	210	16	in	in	ADP
ftr-449	210	17	a	a	DET
ftr-449	210	18	spousal	spousal	NOUN
ftr-449	210	19	election	election	NOUN
ftr-449	210	20	is	be	AUX
ftr-449	210	21	"	"	PUNCT
ftr-449	210	22	adequate	adequate	ADJ
ftr-449	210	23	and	and	CCONJ
ftr-449	210	24	full	full	ADJ
ftr-449	210	25	"	"	PUNCT
ftr-449	210	26	for	for	ADP
ftr-449	210	27	gift	gift	NOUN
ftr-449	210	28	tax	tax	NOUN
ftr-449	210	29	purposes	purpose	NOUN
ftr-449	210	30	if	if	SCONJ
ftr-449	210	31	the	the	DET
ftr-449	210	32	consideration	consideration	NOUN
ftr-449	210	33	merely	merely	ADV
ftr-449	210	34	equals	equal	VERB
ftr-449	210	35	the	the	DET
ftr-449	210	36	value	value	NOUN
ftr-449	210	37	of	of	ADP
ftr-449	210	38	the	the	DET
ftr-449	210	39	remainder.33	remainder.33	NOUN
ftr-449	210	40	thus	thus	ADV
ftr-449	210	41	,	,	PUNCT
ftr-449	210	42	w	w	NOUN
ftr-449	210	43	makes	make	VERB
ftr-449	210	44	no	no	DET
ftr-449	210	45	taxable	taxable	ADJ
ftr-449	210	46	gift	gift	NOUN
ftr-449	210	47	by	by	ADP
ftr-449	210	48	allowing	allow	VERB
ftr-449	210	49	her	her	PRON
ftr-449	210	50	property	property	NOUN
ftr-449	210	51	to	to	PART
ftr-449	210	52	pass	pass	VERB
ftr-449	210	53	under	under	ADP
ftr-449	210	54	h	h	PROPN
ftr-449	210	55	's	's	PART
ftr-449	210	56	will	will	NOUN
ftr-449	210	57	,	,	PUNCT
ftr-449	210	58	so	so	ADV
ftr-449	210	59	long	long	ADV
ftr-449	210	60	as	as	SCONJ
ftr-449	210	61	the	the	DET
ftr-449	210	62	value	value	NOUN
ftr-449	210	63	of	of	ADP
ftr-449	210	64	the	the	DET
ftr-449	210	65	life	life	NOUN
ftr-449	210	66	estate	estate	NOUN
ftr-449	210	67	she	she	PRON
ftr-449	210	68	receives	receive	VERB
ftr-449	210	69	in	in	ADP
ftr-449	210	70	h	h	PROPN
ftr-449	210	71	trust	trust	NOUN
ftr-449	210	72	equals	equal	VERB
ftr-449	210	73	or	or	CCONJ
ftr-449	210	74	exceeds	exceed	VERB
ftr-449	210	75	the	the	DET
ftr-449	210	76	value	value	NOUN
ftr-449	210	77	of	of	ADP
ftr-449	210	78	the	the	DET
ftr-449	210	79	remainder	remainder	NOUN
ftr-449	210	80	she	she	PRON
ftr-449	210	81	gives	give	VERB
ftr-449	210	82	to	to	ADP
ftr-449	210	83	c	c	NOUN
ftr-449	210	84	in	in	ADP
ftr-449	210	85	w	w	PROPN
ftr-449	210	86	trust.34	trust.34	NOUN
ftr-449	210	87	the	the	DET
ftr-449	210	88	irs	irs	PROPN
ftr-449	210	89	acquiesced	acquiesce	VERB
ftr-449	210	90	in	in	ADP
ftr-449	210	91	these	these	DET
ftr-449	210	92	holdings	holding	NOUN
ftr-449	210	93	in	in	ADP
ftr-449	210	94	1964.35	1964.35	NUM
ftr-449	210	95	when	when	SCONJ
ftr-449	210	96	confronted	confront	VERB
ftr-449	210	97	with	with	ADP
ftr-449	210	98	this	this	DET
ftr-449	210	99	discrepancy	discrepancy	NOUN
ftr-449	210	100	,	,	PUNCT
ftr-449	210	101	the	the	DET
ftr-449	210	102	courts	court	NOUN
ftr-449	210	103	could	could	AUX
ftr-449	210	104	do	do	VERB
ftr-449	210	105	29	29	NUM
ftr-449	210	106	.	.	PUNCT
ftr-449	211	1	i	i	PRON
ftr-449	211	2	d.	d.	PROPN
ftr-449	211	3	at	at	ADP
ftr-449	211	4	815	815	NUM
ftr-449	211	5	.	.	PUNCT
ftr-449	211	6	30	30	NUM
ftr-449	211	7	.	.	PUNCT
ftr-449	212	1	see	see	VERB
ftr-449	212	2	i	i	PRON
ftr-449	212	3	d.	d.	PROPN
ftr-449	212	4	31	31	NUM
ftr-449	212	5	.	.	PUNCT
ftr-449	213	1	i	i	PRON
ftr-449	213	2	d.	d.	PROPN
ftr-449	213	3	at	at	ADP
ftr-449	213	4	816	816	NUM
ftr-449	213	5	.	.	PUNCT
ftr-449	214	1	32	32	NUM
ftr-449	214	2	.	.	PUNCT
ftr-449	215	1	irc	irc	PROPN
ftr-449	215	2	§	§	PROPN
ftr-449	215	3	2512(b	2512(b	NUM
ftr-449	215	4	)	)	PUNCT
ftr-449	215	5	.	.	PUNCT
ftr-449	216	1	33	33	NUM
ftr-449	216	2	.	.	PUNCT
ftr-449	217	1	turman	turman	PROPN
ftr-449	217	2	v.	v.	PROPN
ftr-449	217	3	commissioner	commissioner	PROPN
ftr-449	217	4	,	,	PUNCT
ftr-449	217	5	35	35	NUM
ftr-449	217	6	t.c	t.c	PROPN
ftr-449	217	7	.	.	PROPN
ftr-449	217	8	1123	1123	NUM
ftr-449	217	9	(	(	PUNCT
ftr-449	217	10	1961	1961	NUM
ftr-449	217	11	)	)	PUNCT
ftr-449	217	12	,	,	PUNCT
ftr-449	217	13	acq	acq	PROPN
ftr-449	217	14	.	.	PROPN
ftr-449	217	15	,	,	PUNCT
ftr-449	217	16	1964	1964	NUM
ftr-449	217	17	-	-	SYM
ftr-449	217	18	2	2	NUM
ftr-449	217	19	c.b	c.b	PROPN
ftr-449	217	20	.	.	PROPN
ftr-449	217	21	7	7	NUM
ftr-449	217	22	.	.	X
ftr-449	217	23	see	see	VERB
ftr-449	217	24	also	also	ADV
ftr-449	217	25	siegel	siegel	PROPN
ftr-449	217	26	v.	v.	PROPN
ftr-449	217	27	commissioner	commissioner	PROPN
ftr-449	217	28	,	,	PUNCT
ftr-449	217	29	26	26	NUM
ftr-449	217	30	t.c	t.c	PROPN
ftr-449	217	31	.	.	PROPN
ftr-449	217	32	743	743	NUM
ftr-449	217	33	(	(	PUNCT
ftr-449	217	34	1956	1956	NUM
ftr-449	217	35	)	)	PUNCT
ftr-449	217	36	,	,	PUNCT
ftr-449	217	37	acq	acq	PROPN
ftr-449	217	38	.	.	PROPN
ftr-449	217	39	,	,	PUNCT
ftr-449	217	40	1964	1964	NUM
ftr-449	217	41	-	-	SYM
ftr-449	217	42	2	2	NUM
ftr-449	217	43	c.b	c.b	PROPN
ftr-449	217	44	.	.	PROPN
ftr-449	217	45	7	7	NUM
ftr-449	217	46	,	,	PUNCT
ftr-449	217	47	affd	affd	NOUN
ftr-449	217	48	,	,	PUNCT
ftr-449	217	49	250	250	NUM
ftr-449	217	50	f.2d	f.2d	SYM
ftr-449	217	51	339	339	NUM
ftr-449	217	52	(	(	PUNCT
ftr-449	217	53	9th	9th	ADJ
ftr-449	217	54	cir	cir	NOUN
ftr-449	217	55	.	.	PUNCT
ftr-449	217	56	1957	1957	NUM
ftr-449	217	57	)	)	PUNCT
ftr-449	217	58	.	.	PUNCT
ftr-449	218	1	34	34	NUM
ftr-449	218	2	.	.	PUNCT
ftr-449	219	1	even	even	ADV
ftr-449	219	2	where	where	SCONJ
ftr-449	219	3	there	there	PRON
ftr-449	219	4	is	be	VERB
ftr-449	219	5	a	a	DET
ftr-449	219	6	taxable	taxable	ADJ
ftr-449	219	7	gift	gift	NOUN
ftr-449	219	8	,	,	PUNCT
ftr-449	219	9	the	the	DET
ftr-449	219	10	amount	amount	NOUN
ftr-449	219	11	of	of	ADP
ftr-449	219	12	the	the	DET
ftr-449	219	13	gift	gift	NOUN
ftr-449	219	14	is	be	AUX
ftr-449	219	15	limited	limit	VERB
ftr-449	219	16	to	to	ADP
ftr-449	219	17	the	the	DET
ftr-449	219	18	amount	amount	NOUN
ftr-449	219	19	by	by	ADP
ftr-449	219	20	which	which	PRON
ftr-449	219	21	c	c	NOUN
ftr-449	219	22	's	's	PART
ftr-449	219	23	remainder	remainder	NOUN
ftr-449	219	24	in	in	ADP
ftr-449	219	25	wtrust	wtrust	NOUN
ftr-449	219	26	exceeds	exceed	VERB
ftr-449	219	27	w	w	PROPN
ftr-449	219	28	's	's	PART
ftr-449	219	29	life	life	NOUN
ftr-449	219	30	estate	estate	NOUN
ftr-449	219	31	in	in	ADP
ftr-449	219	32	h	h	PROPN
ftr-449	219	33	trust	trust	PROPN
ftr-449	219	34	.	.	PUNCT
ftr-449	220	1	put	put	VERB
ftr-449	220	2	differently	differently	ADV
ftr-449	220	3	,	,	PUNCT
ftr-449	220	4	w	w	PROPN
ftr-449	220	5	's	's	PART
ftr-449	220	6	gift	gift	NOUN
ftr-449	220	7	of	of	ADP
ftr-449	220	8	a	a	DET
ftr-449	220	9	remainder	remainder	NOUN
ftr-449	220	10	in	in	ADP
ftr-449	220	11	her	her	PRON
ftr-449	220	12	property	property	NOUN
ftr-449	220	13	to	to	ADP
ftr-449	220	14	c	c	PROPN
ftr-449	220	15	is	be	AUX
ftr-449	220	16	offset	offset	VERB
ftr-449	220	17	by	by	ADP
ftr-449	220	18	the	the	DET
ftr-449	220	19	value	value	NOUN
ftr-449	220	20	of	of	ADP
ftr-449	220	21	the	the	DET
ftr-449	220	22	life	life	NOUN
ftr-449	220	23	estate	estate	NOUN
ftr-449	220	24	she	she	PRON
ftr-449	220	25	receives	receive	VERB
ftr-449	220	26	in	in	ADP
ftr-449	220	27	h	h	PROPN
ftr-449	220	28	trust	trust	PROPN
ftr-449	220	29	.	.	PUNCT
ftr-449	221	1	siegel	siegel	PROPN
ftr-449	221	2	v.	v.	PROPN
ftr-449	221	3	commissioner	commissioner	PROPN
ftr-449	221	4	,	,	PUNCT
ftr-449	221	5	26	26	NUM
ftr-449	221	6	t.c	t.c	PROPN
ftr-449	221	7	.	.	PROPN
ftr-449	221	8	743	743	NUM
ftr-449	221	9	(	(	PUNCT
ftr-449	221	10	1956	1956	NUM
ftr-449	221	11	)	)	PUNCT
ftr-449	221	12	,	,	PUNCT
ftr-449	221	13	acq	acq	PROPN
ftr-449	221	14	.	.	PROPN
ftr-449	221	15	,	,	PUNCT
ftr-449	221	16	1964	1964	NUM
ftr-449	221	17	-	-	SYM
ftr-449	221	18	2	2	NUM
ftr-449	221	19	c.b	c.b	PROPN
ftr-449	221	20	.	.	PROPN
ftr-449	221	21	7	7	NUM
ftr-449	221	22	,	,	PUNCT
ftr-449	221	23	aft'd	aft'd	ADJ
ftr-449	221	24	,	,	PUNCT
ftr-449	221	25	250	250	NUM
ftr-449	221	26	f.2d	f.2d	SYM
ftr-449	221	27	339	339	NUM
ftr-449	221	28	(	(	PUNCT
ftr-449	221	29	9th	9th	ADJ
ftr-449	221	30	cir	cir	NOUN
ftr-449	221	31	.	.	PUNCT
ftr-449	221	32	1957	1957	NUM
ftr-449	221	33	)	)	PUNCT
ftr-449	221	34	.	.	PUNCT
ftr-449	222	1	35	35	NUM
ftr-449	222	2	.	.	PUNCT
ftr-449	223	1	see	see	VERB
ftr-449	223	2	1964	1964	NUM
ftr-449	223	3	-	-	SYM
ftr-449	223	4	2	2	NUM
ftr-449	223	5	c.b	c.b	PROPN
ftr-449	223	6	.	.	PROPN
ftr-449	223	7	7	7	NUM
ftr-449	223	8	(	(	PUNCT
ftr-449	223	9	acquiescing	acquiesce	VERB
ftr-449	223	10	to	to	ADP
ftr-449	223	11	the	the	DET
ftr-449	223	12	holdings	holding	NOUN
ftr-449	223	13	in	in	ADP
ftr-449	223	14	turman	turman	PROPN
ftr-449	223	15	v.	v.	PROPN
ftr-449	223	16	commissioner	commissioner	PROPN
ftr-449	223	17	,	,	PUNCT
ftr-449	223	18	35	35	NUM
ftr-449	223	19	t.c	t.c	PROPN
ftr-449	223	20	.	.	PROPN
ftr-449	223	21	1123	1123	NUM
ftr-449	223	22	(	(	PUNCT
ftr-449	223	23	1961	1961	NUM
ftr-449	223	24	)	)	PUNCT
ftr-449	223	25	and	and	CCONJ
ftr-449	223	26	siegel	siegel	PROPN
ftr-449	223	27	v.	v.	PROPN
ftr-449	223	28	commissioner	commissioner	PROPN
ftr-449	223	29	,	,	PUNCT
ftr-449	223	30	26	26	NUM
ftr-449	223	31	t.c	t.c	PROPN
ftr-449	223	32	.	.	PROPN
ftr-449	223	33	743	743	NUM
ftr-449	223	34	(	(	PUNCT
ftr-449	223	35	1956	1956	NUM
ftr-449	223	36	)	)	PUNCT
ftr-449	223	37	,	,	PUNCT
ftr-449	223	38	aff'd	aff'd	NOUN
ftr-449	223	39	,	,	PUNCT
ftr-449	223	40	250	250	NUM
ftr-449	223	41	f.2d	f.2d	SYM
ftr-449	223	42	339	339	NUM
ftr-449	223	43	(	(	PUNCT
ftr-449	223	44	9th	9th	ADJ
ftr-449	223	45	cir	cir	NOUN
ftr-449	223	46	.	.	PUNCT
ftr-449	223	47	1957	1957	NUM
ftr-449	223	48	)	)	PUNCT
ftr-449	223	49	)	)	PUNCT
ftr-449	223	50	.	.	PUNCT
ftr-449	224	1	[	[	X
ftr-449	224	2	vol	vol	NOUN
ftr-449	224	3	4:8	4:8	NUM
ftr-449	224	4	estate	estate	NOUN
ftr-449	224	5	and	and	CCONJ
ftr-449	224	6	git	git	NOUN
ftr-449	224	7	tax	tax	NOUN
ftr-449	224	8	effects	effect	NOUN
ftr-449	224	9	of	of	ADP
ftr-449	224	10	selling	sell	VERB
ftr-449	224	11	a	a	DET
ftr-449	224	12	remainder	remainder	NOUN
ftr-449	224	13	little	little	ADV
ftr-449	224	14	more	more	ADJ
ftr-449	224	15	than	than	SCONJ
ftr-449	224	16	respond	respond	VERB
ftr-449	224	17	that	that	SCONJ
ftr-449	224	18	one	one	NUM
ftr-449	224	19	case	case	NOUN
ftr-449	224	20	involved	involve	VERB
ftr-449	224	21	the	the	DET
ftr-449	224	22	gift	gift	NOUN
ftr-449	224	23	tax	tax	NOUN
ftr-449	224	24	while	while	SCONJ
ftr-449	224	25	the	the	DET
ftr-449	224	26	other	other	ADJ
ftr-449	224	27	involved	involve	VERB
ftr-449	224	28	the	the	DET
ftr-449	224	29	estate	estate	NOUN
ftr-449	224	30	tax.36	tax.36	NOUN
ftr-449	224	31	all	all	DET
ftr-449	224	32	the	the	DET
ftr-449	224	33	foregoing	forego	VERB
ftr-449	224	34	cases	case	NOUN
ftr-449	224	35	involved	involve	VERB
ftr-449	224	36	spousal	spousal	ADJ
ftr-449	224	37	elections	election	NOUN
ftr-449	224	38	.	.	PUNCT
ftr-449	225	1	prior	prior	ADV
ftr-449	225	2	to	to	ADP
ftr-449	225	3	gradow	gradow	NOUN
ftr-449	225	4	,	,	PUNCT
ftr-449	225	5	no	no	DET
ftr-449	225	6	court	court	NOUN
ftr-449	225	7	had	have	AUX
ftr-449	225	8	held	hold	VERB
ftr-449	225	9	that	that	SCONJ
ftr-449	225	10	the	the	DET
ftr-449	225	11	amount	amount	NOUN
ftr-449	225	12	received	receive	VERB
ftr-449	225	13	in	in	ADP
ftr-449	225	14	a	a	DET
ftr-449	225	15	simple	simple	ADJ
ftr-449	225	16	sale	sale	NOUN
ftr-449	225	17	of	of	ADP
ftr-449	225	18	a	a	DET
ftr-449	225	19	remainder	remainder	NOUN
ftr-449	225	20	-	-	PUNCT
ftr-449	225	21	as	as	ADV
ftr-449	225	22	contrasted	contrast	VERB
ftr-449	225	23	with	with	ADP
ftr-449	225	24	a	a	DET
ftr-449	225	25	spousal	spousal	NOUN
ftr-449	225	26	election	election	NOUN
ftr-449	225	27	-	-	PUNCT
ftr-449	225	28	must	must	AUX
ftr-449	225	29	equal	equal	VERB
ftr-449	225	30	the	the	DET
ftr-449	225	31	value	value	NOUN
ftr-449	225	32	of	of	ADP
ftr-449	225	33	the	the	DET
ftr-449	225	34	underlying	underlie	VERB
ftr-449	225	35	fee	fee	NOUN
ftr-449	225	36	to	to	PART
ftr-449	225	37	constitute	constitute	VERB
ftr-449	225	38	"	"	PUNCT
ftr-449	225	39	adequate	adequate	ADJ
ftr-449	225	40	and	and	CCONJ
ftr-449	225	41	full	full	ADJ
ftr-449	225	42	consideration	consideration	NOUN
ftr-449	225	43	.	.	PUNCT
ftr-449	225	44	"	"	PUNCT
ftr-449	226	1	indeed	indeed	ADV
ftr-449	226	2	,	,	PUNCT
ftr-449	226	3	the	the	DET
ftr-449	226	4	service	service	NOUN
ftr-449	226	5	had	have	AUX
ftr-449	226	6	ruled	rule	VERB
ftr-449	226	7	privately	privately	ADV
ftr-449	226	8	that	that	SCONJ
ftr-449	226	9	the	the	DET
ftr-449	226	10	consideration	consideration	NOUN
ftr-449	226	11	received	receive	VERB
ftr-449	226	12	by	by	ADP
ftr-449	226	13	a	a	DET
ftr-449	226	14	fee	fee	NOUN
ftr-449	226	15	owner	owner	NOUN
ftr-449	226	16	who	who	PRON
ftr-449	226	17	simply	simply	ADV
ftr-449	226	18	sells	sell	VERB
ftr-449	226	19	a	a	DET
ftr-449	226	20	remainder	remainder	NOUN
ftr-449	226	21	interest	interest	NOUN
ftr-449	226	22	in	in	ADP
ftr-449	226	23	his	his	PRON
ftr-449	226	24	property	property	NOUN
ftr-449	226	25	is	be	AUX
ftr-449	226	26	adequate	adequate	ADJ
ftr-449	226	27	if	if	SCONJ
ftr-449	226	28	it	it	PRON
ftr-449	226	29	merely	merely	ADV
ftr-449	226	30	equals	equal	VERB
ftr-449	226	31	the	the	DET
ftr-449	226	32	actuarial	actuarial	ADJ
ftr-449	226	33	value	value	NOUN
ftr-449	226	34	of	of	ADP
ftr-449	226	35	the	the	DET
ftr-449	226	36	remainder	remainder	NOUN
ftr-449	226	37	as	as	ADP
ftr-449	226	38	determined	determine	VERB
ftr-449	226	39	under	under	ADP
ftr-449	226	40	the	the	DET
ftr-449	226	41	government	government	NOUN
ftr-449	226	42	's	's	PART
ftr-449	226	43	tables.3	tables.3	NOUN
ftr-449	226	44	'	'	PUNCT
ftr-449	226	45	but	but	CCONJ
ftr-449	226	46	after	after	ADP
ftr-449	226	47	gradow	gradow	NOUN
ftr-449	226	48	,	,	PUNCT
ftr-449	226	49	the	the	DET
ftr-449	226	50	service	service	NOUN
ftr-449	226	51	started	start	VERB
ftr-449	226	52	issuing	issue	VERB
ftr-449	226	53	rulings	ruling	NOUN
ftr-449	226	54	holding	hold	VERB
ftr-449	226	55	that	that	DET
ftr-449	226	56	consideration	consideration	NOUN
ftr-449	226	57	in	in	ADP
ftr-449	226	58	a	a	DET
ftr-449	226	59	sale	sale	NOUN
ftr-449	226	60	of	of	ADP
ftr-449	226	61	a	a	DET
ftr-449	226	62	remainder	remainder	NOUN
ftr-449	226	63	is	be	AUX
ftr-449	226	64	inadequate	inadequate	ADJ
ftr-449	226	65	unless	unless	SCONJ
ftr-449	226	66	it	it	PRON
ftr-449	226	67	equals	equal	VERB
ftr-449	226	68	the	the	DET
ftr-449	226	69	full	full	ADJ
ftr-449	226	70	value	value	NOUN
ftr-449	226	71	of	of	ADP
ftr-449	226	72	the	the	DET
ftr-449	226	73	underlying	underlie	VERB
ftr-449	226	74	fee.3	fee.3	NOUN
ftr-449	226	75	the	the	DET
ftr-449	226	76	tax	tax	NOUN
ftr-449	226	77	court39	court39	NOUN
ftr-449	226	78	and	and	CCONJ
ftr-449	226	79	a	a	DET
ftr-449	226	80	number	number	NOUN
ftr-449	226	81	of	of	ADP
ftr-449	226	82	federal	federal	ADJ
ftr-449	226	83	district	district	NOUN
ftr-449	226	84	courtse	courtse	NOUN
ftr-449	226	85	followed	follow	VERB
ftr-449	226	86	suit	suit	NOUN
ftr-449	226	87	and	and	CCONJ
ftr-449	226	88	endorsed	endorse	VERB
ftr-449	226	89	the	the	DET
ftr-449	226	90	government	government	NOUN
ftr-449	226	91	's	's	PART
ftr-449	226	92	new	new	ADJ
ftr-449	226	93	position	position	NOUN
ftr-449	226	94	.	.	PUNCT
ftr-449	227	1	it	it	PRON
ftr-449	227	2	was	be	AUX
ftr-449	227	3	these	these	DET
ftr-449	227	4	rulings	ruling	NOUN
ftr-449	227	5	that	that	SCONJ
ftr-449	227	6	the	the	DET
ftr-449	227	7	courts	court	NOUN
ftr-449	227	8	of	of	ADP
ftr-449	227	9	appeal	appeal	NOUN
ftr-449	227	10	in	in	ADP
ftr-449	227	11	the	the	DET
ftr-449	227	12	third	third	ADJ
ftr-449	227	13	and	and	CCONJ
ftr-449	227	14	fifth	fifth	ADJ
ftr-449	227	15	circuits	circuit	NOUN
ftr-449	227	16	firmly	firmly	ADV
ftr-449	227	17	rejected	reject	VERB
ftr-449	227	18	in	in	ADP
ftr-449	227	19	d'ambrosio	d'ambrosio	PROPN
ftr-449	227	20	'	'	PART
ftr-449	227	21	and	and	CCONJ
ftr-449	227	22	wheeler	wheeler	NOUN
ftr-449	227	23	.	.	PUNCT
ftr-449	228	1	42	42	NUM
ftr-449	228	2	the	the	DET
ftr-449	228	3	court	court	NOUN
ftr-449	228	4	in	in	ADP
ftr-449	228	5	d'aybrosio	d'aybrosio	PROPN
ftr-449	228	6	disputed	dispute	VERB
ftr-449	228	7	the	the	DET
ftr-449	228	8	contention	contention	NOUN
ftr-449	228	9	of	of	ADP
ftr-449	228	10	the	the	DET
ftr-449	228	11	gradow	gradow	NOUN
ftr-449	228	12	court	court	NOUN
ftr-449	228	13	that	that	SCONJ
ftr-449	228	14	,	,	PUNCT
ftr-449	228	15	"	"	PUNCT
ftr-449	228	16	fundamental	fundamental	ADJ
ftr-449	228	17	principles	principle	NOUN
ftr-449	228	18	of	of	ADP
ftr-449	228	19	grammar	grammar	NOUN
ftr-449	228	20	dictate	dictate	VERB
ftr-449	228	21	"	"	PUNCT
ftr-449	228	22	that	that	SCONJ
ftr-449	228	23	the	the	DET
ftr-449	228	24	phrase	phrase	NOUN
ftr-449	228	25	"	"	PUNCT
ftr-449	228	26	adequate	adequate	ADJ
ftr-449	228	27	and	and	CCONJ
ftr-449	228	28	full	full	ADJ
ftr-449	228	29	consideration	consideration	NOUN
ftr-449	228	30	"	"	PUNCT
ftr-449	228	31	as	as	SCONJ
ftr-449	228	32	used	use	VERB
ftr-449	228	33	in	in	ADP
ftr-449	228	34	section	section	NOUN
ftr-449	228	35	2036	2036	NUM
ftr-449	228	36	must	must	AUX
ftr-449	228	37	be	be	AUX
ftr-449	228	38	read	read	VERB
ftr-449	228	39	as	as	ADP
ftr-449	228	40	applying	apply	VERB
ftr-449	228	41	to	to	ADP
ftr-449	228	42	the	the	DET
ftr-449	228	43	entire	entire	ADJ
ftr-449	228	44	"	"	PUNCT
ftr-449	228	45	'	'	PUNCT
ftr-449	228	46	property	property	NOUN
ftr-449	228	47	"	"	PUNCT
ftr-449	228	48	transferred	transfer	VERB
ftr-449	228	49	by	by	ADP
ftr-449	228	50	the	the	DET
ftr-449	228	51	decedent	decedent	NOUN
ftr-449	228	52	.	.	PUNCT
ftr-449	229	1	43	43	NUM
ftr-449	230	1	the	the	DET
ftr-449	230	2	d	d	X
ftr-449	230	3	'	'	PUNCT
ftr-449	230	4	ambrosio	ambrosio	NOUN
ftr-449	230	5	court	court	NOUN
ftr-449	230	6	asserted	assert	VERB
ftr-449	230	7	that	that	SCONJ
ftr-449	230	8	the	the	DET
ftr-449	230	9	gradow	gradow	NOUN
ftr-449	230	10	court	court	NOUN
ftr-449	230	11	had	have	AUX
ftr-449	230	12	ignored	ignore	VERB
ftr-449	230	13	the	the	DET
ftr-449	230	14	words	word	NOUN
ftr-449	230	15	following	follow	VERB
ftr-449	230	16	"	"	PUNCT
ftr-449	230	17	property	property	NOUN
ftr-449	230	18	"	"	PUNCT
ftr-449	230	19	in	in	ADP
ftr-449	230	20	section	section	NOUN
ftr-449	230	21	2036	2036	NUM
ftr-449	230	22	;	;	PUNCT
ftr-449	230	23	specifically	specifically	ADV
ftr-449	230	24	,	,	PUNCT
ftr-449	230	25	it	it	PRON
ftr-449	230	26	had	have	AUX
ftr-449	230	27	failed	fail	VERB
ftr-449	230	28	to	to	PART
ftr-449	230	29	note	note	VERB
ftr-449	230	30	that	that	SCONJ
ftr-449	230	31	the	the	DET
ftr-449	230	32	actual	actual	ADJ
ftr-449	230	33	language	language	NOUN
ftr-449	230	34	used	use	VERB
ftr-449	230	35	in	in	ADP
ftr-449	230	36	the	the	DET
ftr-449	230	37	statute	statute	NOUN
ftr-449	230	38	was	be	AUX
ftr-449	230	39	"	"	PUNCT
ftr-449	230	40	all	all	DET
ftr-449	230	41	property	property	NOUN
ftr-449	230	42	to	to	ADP
ftr-449	230	43	the	the	DET
ftr-449	230	44	extent	extent	NOUN
ftr-449	230	45	of	of	ADP
ftr-449	230	46	any	any	DET
ftr-449	230	47	interest	interest	NOUN
ftr-449	230	48	therein	therein	ADV
ftr-449	230	49	"	"	PUNCT
ftr-449	230	50	transferred	transfer	VERB
ftr-449	230	51	by	by	ADP
ftr-449	230	52	the	the	DET
ftr-449	230	53	decedent	decedent	NOUN
ftr-449	230	54	.	.	PUNCT
ftr-449	230	55	'	'	PUNCT
ftr-449	231	1	the	the	DET
ftr-449	231	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	231	3	court	court	NOUN
ftr-449	231	4	concluded	conclude	VERB
ftr-449	231	5	that	that	SCONJ
ftr-449	231	6	the	the	DET
ftr-449	231	7	phrase	phrase	NOUN
ftr-449	231	8	"	"	PUNCT
ftr-449	231	9	adequate	adequate	ADJ
ftr-449	231	10	and	and	CCONJ
ftr-449	231	11	full	full	ADJ
ftr-449	231	12	consideration	consideration	NOUN
ftr-449	231	13	"	"	PUNCT
ftr-449	231	14	refers	refer	VERB
ftr-449	231	15	back	back	ADV
ftr-449	231	16	to	to	ADP
ftr-449	231	17	the	the	DET
ftr-449	231	18	"	"	PUNCT
ftr-449	231	19	interest	interest	NOUN
ftr-449	231	20	"	"	PUNCT
ftr-449	231	21	the	the	DET
ftr-449	231	22	decedent	decedent	NOUN
ftr-449	231	23	transferred	transfer	VERB
ftr-449	231	24	,	,	PUNCT
ftr-449	231	25	not	not	PART
ftr-449	231	26	to	to	ADP
ftr-449	231	27	the	the	DET
ftr-449	231	28	36	36	NUM
ftr-449	231	29	.	.	PUNCT
ftr-449	232	1	see	see	VERB
ftr-449	232	2	gradow	gradow	NOUN
ftr-449	232	3	v.	v.	ADP
ftr-449	232	4	united	united	PROPN
ftr-449	232	5	states	states	PROPN
ftr-449	232	6	,	,	PUNCT
ftr-449	232	7	11	11	NUM
ftr-449	232	8	cl	cl	NOUN
ftr-449	232	9	.	.	PUNCT
ftr-449	233	1	ct	ct	PROPN
ftr-449	233	2	.	.	PROPN
ftr-449	233	3	808,816	808,816	NUM
ftr-449	233	4	n.	n.	NOUN
ftr-449	233	5	12(1987	12(1987	NUM
ftr-449	233	6	)	)	PUNCT
ftr-449	233	7	,	,	PUNCT
ftr-449	233	8	aff'd	aff'd	NOUN
ftr-449	233	9	,	,	PUNCT
ftr-449	233	10	897	897	NUM
ftr-449	233	11	f.2d	f.2d	X
ftr-449	233	12	516	516	NUM
ftr-449	234	1	(	(	PUNCT
ftr-449	234	2	fed	fed	PROPN
ftr-449	234	3	.	.	PUNCT
ftr-449	234	4	cir	cir	PROPN
ftr-449	234	5	.	.	PUNCT
ftr-449	235	1	1990)-an	1990)-an	NUM
ftr-449	235	2	estate	estate	NOUN
ftr-449	235	3	tax	tax	NOUN
ftr-449	235	4	case	case	NOUN
ftr-449	235	5	involving	involve	VERB
ftr-449	235	6	a	a	DET
ftr-449	235	7	spousal	spousal	NOUN
ftr-449	235	8	election	election	NOUN
ftr-449	235	9	-	-	PUNCT
ftr-449	235	10	where	where	SCONJ
ftr-449	235	11	the	the	DET
ftr-449	235	12	court	court	NOUN
ftr-449	235	13	stated	state	VERB
ftr-449	235	14	,	,	PUNCT
ftr-449	235	15	"	"	PUNCT
ftr-449	235	16	as	as	ADP
ftr-449	235	17	legal	legal	ADJ
ftr-449	235	18	support	support	NOUN
ftr-449	235	19	,	,	PUNCT
ftr-449	235	20	[	[	X
ftr-449	235	21	taxpayer	taxpayer	X
ftr-449	235	22	]	]	PUNCT
ftr-449	235	23	points	point	NOUN
ftr-449	235	24	to	to	ADP
ftr-449	235	25	commissioner	commissioner	PROPN
ftr-449	235	26	r.	r.	PROPN
ftr-449	235	27	siegel	siegel	PROPN
ftr-449	235	28	,	,	PUNCT
ftr-449	235	29	250	250	NUM
ftr-449	235	30	f.2d	f.2d	SYM
ftr-449	235	31	339	339	NUM
ftr-449	235	32	(	(	PUNCT
ftr-449	235	33	9th	9th	ADJ
ftr-449	235	34	cir	cir	NOUN
ftr-449	235	35	.	.	PUNCT
ftr-449	236	1	1957	1957	NUM
ftr-449	236	2	)	)	PUNCT
ftr-449	236	3	.	.	PUNCT
ftr-449	237	1	siegel	siegel	PROPN
ftr-449	237	2	was	be	AUX
ftr-449	237	3	a	a	DET
ftr-449	237	4	gift	gift	NOUN
ftr-449	237	5	tax	tax	NOUN
ftr-449	237	6	case	case	NOUN
ftr-449	237	7	,	,	PUNCT
ftr-449	237	8	however	however	ADV
ftr-449	237	9	,	,	PUNCT
ftr-449	237	10	and	and	CCONJ
ftr-449	237	11	was	be	AUX
ftr-449	237	12	distinguished	distinguish	VERB
ftr-449	237	13	later	later	ADV
ftr-449	237	14	on	on	ADP
ftr-449	237	15	that	that	DET
ftr-449	237	16	basis	basis	NOUN
ftr-449	237	17	by	by	ADP
ftr-449	237	18	the	the	DET
ftr-449	237	19	same	same	ADJ
ftr-449	237	20	court	court	NOUN
ftr-449	237	21	in	in	ADP
ftr-449	237	22	[	[	PUNCT
ftr-449	237	23	united	united	PROPN
ftr-449	237	24	states	states	PROPN
ftr-449	237	25	v.	v.	X
ftr-449	237	26	]	]	X
ftr-449	237	27	past	past	ADJ
ftr-449	237	28	,	,	PUNCT
ftr-449	237	29	347	347	NUM
ftr-449	237	30	f.2d	f.2d	NOUN
ftr-449	238	1	[	[	X
ftr-449	238	2	7	7	X
ftr-449	238	3	]	]	X
ftr-449	238	4	at	at	ADP
ftr-449	238	5	13	13	NUM
ftr-449	238	6	n.4	n.4	NOUN
ftr-449	239	1	[	[	X
ftr-449	239	2	9th	9th	ADJ
ftr-449	239	3	cir	cir	NOUN
ftr-449	239	4	.	.	PUNCT
ftr-449	240	1	1965	1965	NUM
ftr-449	240	2	]	]	PUNCT
ftr-449	240	3	.	.	PUNCT
ftr-449	240	4	"	"	PUNCT
ftr-449	241	1	37	37	NUM
ftr-449	241	2	.	.	PUNCT
ftr-449	242	1	see	see	VERB
ftr-449	242	2	tech	tech	NOUN
ftr-449	242	3	.	.	PUNCT
ftr-449	243	1	adv	adv	PROPN
ftr-449	243	2	.	.	PUNCT
ftr-449	243	3	mem	mem	PROPN
ftr-449	243	4	.	.	PUNCT
ftr-449	244	1	78	78	NUM
ftr-449	244	2	-	-	SYM
ftr-449	244	3	06	06	NUM
ftr-449	244	4	-	-	PUNCT
ftr-449	244	5	001	001	NUM
ftr-449	244	6	(	(	PUNCT
ftr-449	244	7	oct	oct	PROPN
ftr-449	244	8	.	.	PROPN
ftr-449	244	9	31	31	NUM
ftr-449	244	10	,	,	PUNCT
ftr-449	244	11	1977	1977	NUM
ftr-449	244	12	)	)	PUNCT
ftr-449	244	13	;	;	PUNCT
ftr-449	244	14	tech	tech	NOUN
ftr-449	244	15	.	.	PUNCT
ftr-449	245	1	adv	adv	PROPN
ftr-449	245	2	.	.	PUNCT
ftr-449	245	3	mem	mem	PROPN
ftr-449	245	4	.	.	PROPN
ftr-449	245	5	81	81	NUM
ftr-449	245	6	-	-	PUNCT
ftr-449	245	7	45	45	NUM
ftr-449	245	8	-	-	PUNCT
ftr-449	245	9	012	012	NUM
ftr-449	245	10	(	(	PUNCT
ftr-449	245	11	july	july	PROPN
ftr-449	245	12	20	20	NUM
ftr-449	245	13	,	,	PUNCT
ftr-449	245	14	1981	1981	NUM
ftr-449	245	15	)	)	PUNCT
ftr-449	245	16	.	.	PUNCT
ftr-449	246	1	38	38	NUM
ftr-449	246	2	.	.	PUNCT
ftr-449	247	1	see	see	VERB
ftr-449	247	2	tech	tech	NOUN
ftr-449	247	3	.	.	PUNCT
ftr-449	248	1	adv	adv	PROPN
ftr-449	248	2	.	.	PUNCT
ftr-449	248	3	mem	mem	PROPN
ftr-449	248	4	.	.	PROPN
ftr-449	248	5	91	91	NUM
ftr-449	248	6	-	-	PUNCT
ftr-449	248	7	33	33	NUM
ftr-449	248	8	-	-	PUNCT
ftr-449	248	9	001	001	NUM
ftr-449	248	10	(	(	PUNCT
ftr-449	248	11	jan	jan	PROPN
ftr-449	248	12	.	.	PROPN
ftr-449	248	13	31	31	NUM
ftr-449	248	14	,	,	PUNCT
ftr-449	248	15	1990	1990	NUM
ftr-449	248	16	)	)	PUNCT
ftr-449	248	17	.	.	PUNCT
ftr-449	249	1	39	39	NUM
ftr-449	249	2	.	.	PUNCT
ftr-449	250	1	see	see	VERB
ftr-449	250	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	250	3	v.	v.	PROPN
ftr-449	250	4	commissioner	commissioner	PROPN
ftr-449	250	5	,	,	PUNCT
ftr-449	250	6	105	105	NUM
ftr-449	250	7	t.c	t.c	PROPN
ftr-449	250	8	.	.	PROPN
ftr-449	250	9	252	252	NUM
ftr-449	250	10	(	(	PUNCT
ftr-449	250	11	1995	1995	NUM
ftr-449	250	12	)	)	PUNCT
ftr-449	250	13	,	,	PUNCT
ftr-449	250	14	rev'd	rev'd	VERB
ftr-449	250	15	,	,	PUNCT
ftr-449	250	16	101	101	NUM
ftr-449	250	17	f.3d	f.3d	NUM
ftr-449	250	18	309	309	NUM
ftr-449	250	19	(	(	PUNCT
ftr-449	250	20	3d	3d	PROPN
ftr-449	250	21	cir	cir	NOUN
ftr-449	250	22	.	.	PUNCT
ftr-449	250	23	1996	1996	NUM
ftr-449	250	24	)	)	PUNCT
ftr-449	250	25	,	,	PUNCT
ftr-449	250	26	cert	cert	PROPN
ftr-449	250	27	.	.	PUNCT
ftr-449	251	1	denied	deny	VERB
ftr-449	251	2	,	,	PUNCT
ftr-449	251	3	520	520	NUM
ftr-449	251	4	u.s	u.s	PROPN
ftr-449	251	5	.	.	PROPN
ftr-449	251	6	1230	1230	NUM
ftr-449	251	7	(	(	PUNCT
ftr-449	251	8	1997	1997	NUM
ftr-449	251	9	)	)	PUNCT
ftr-449	251	10	.	.	PUNCT
ftr-449	252	1	40	40	NUM
ftr-449	252	2	.	.	PUNCT
ftr-449	253	1	see	see	VERB
ftr-449	253	2	pittman	pittman	NOUN
ftr-449	253	3	v.	v.	PROPN
ftr-449	253	4	united	united	PROPN
ftr-449	253	5	states	states	PROPN
ftr-449	253	6	,	,	PUNCT
ftr-449	253	7	878	878	NUM
ftr-449	253	8	f.	f.	PROPN
ftr-449	253	9	supp	supp	PROPN
ftr-449	253	10	.	.	PUNCT
ftr-449	254	1	833	833	NUM
ftr-449	254	2	(	(	PUNCT
ftr-449	254	3	e.d.n.c	e.d.n.c	PROPN
ftr-449	254	4	.	.	NOUN
ftr-449	254	5	1994	1994	NUM
ftr-449	254	6	):	):	PUNCT
ftr-449	254	7	parker	parker	PROPN
ftr-449	254	8	v.	v.	PROPN
ftr-449	254	9	united	united	PROPN
ftr-449	254	10	states	states	PROPN
ftr-449	254	11	,	,	PUNCT
ftr-449	254	12	894	894	NUM
ftr-449	254	13	f.supp	f.supp	ADJ
ftr-449	254	14	.	.	PROPN
ftr-449	254	15	445	445	NUM
ftr-449	254	16	,	,	PUNCT
ftr-449	254	17	447	447	NUM
ftr-449	254	18	(	(	PUNCT
ftr-449	254	19	n.d	n.d	PROPN
ftr-449	254	20	.	.	PROPN
ftr-449	254	21	ga	ga	PROPN
ftr-449	254	22	.	.	PROPN
ftr-449	254	23	1995	1995	NUM
ftr-449	254	24	)	)	PUNCT
ftr-449	254	25	(	(	PUNCT
ftr-449	254	26	expressing	express	VERB
ftr-449	254	27	"	"	PUNCT
ftr-449	254	28	reservations	reservation	NOUN
ftr-449	254	29	about	about	ADP
ftr-449	254	30	correctness	correctness	NOUN
ftr-449	254	31	of	of	ADP
ftr-449	254	32	gradow	gradow	NOUN
ftr-449	254	33	"	"	PUNCT
ftr-449	254	34	)	)	PUNCT
ftr-449	254	35	;	;	PUNCT
ftr-449	255	1	wheeler	wheeler	PROPN
ftr-449	255	2	v.	v.	PROPN
ftr-449	255	3	united	united	PROPN
ftr-449	255	4	states	states	PROPN
ftr-449	255	5	,	,	PUNCT
ftr-449	255	6	77	77	NUM
ftr-449	255	7	a.f.t.r	a.f.t.r	PROPN
ftr-449	255	8	.	.	PUNCT
ftr-449	255	9	2d	2d	PROPN
ftr-449	255	10	(	(	PUNCT
ftr-449	255	11	ria	ria	PROPN
ftr-449	255	12	)	)	PUNCT
ftr-449	255	13	1045	1045	NUM
ftr-449	255	14	(	(	PUNCT
ftr-449	255	15	w.	w.	PROPN
ftr-449	255	16	d.	d.	PROPN
ftr-449	255	17	tex	tex	PROPN
ftr-449	255	18	.	.	PROPN
ftr-449	255	19	1995	1995	NUM
ftr-449	255	20	)	)	PUNCT
ftr-449	255	21	,	,	PUNCT
ftr-449	255	22	rev'd	rev'd	VERB
ftr-449	255	23	,	,	PUNCT
ftr-449	255	24	116	116	NUM
ftr-449	255	25	f.3d	f.3d	NUM
ftr-449	255	26	749	749	NUM
ftr-449	255	27	(	(	PUNCT
ftr-449	255	28	5th	5th	ADJ
ftr-449	255	29	cir	cir	NOUN
ftr-449	255	30	.	.	PUNCT
ftr-449	255	31	1997	1997	NUM
ftr-449	255	32	)	)	PUNCT
ftr-449	255	33	.	.	PUNCT
ftr-449	256	1	41	41	NUM
ftr-449	256	2	.	.	PUNCT
ftr-449	257	1	d'ambrosio	d'ambrosio	PROPN
ftr-449	257	2	v.	v.	PROPN
ftr-449	257	3	commissioner	commissioner	PROPN
ftr-449	257	4	,	,	PUNCT
ftr-449	257	5	101	101	NUM
ftr-449	257	6	f.3d	f.3d	NUM
ftr-449	257	7	309	309	NUM
ftr-449	257	8	(	(	PUNCT
ftr-449	257	9	3d	3d	PROPN
ftr-449	257	10	cir	cir	NOUN
ftr-449	257	11	.	.	PUNCT
ftr-449	257	12	1996	1996	NUM
ftr-449	257	13	)	)	PUNCT
ftr-449	257	14	.	.	PUNCT
ftr-449	258	1	cert	cert	PROPN
ftr-449	258	2	.	.	PUNCT
ftr-449	259	1	denied	deny	VERB
ftr-449	259	2	.	.	PUNCT
ftr-449	260	1	520	520	NUM
ftr-449	260	2	u.s	u.s	PROPN
ftr-449	260	3	.	.	PROPN
ftr-449	260	4	1230	1230	NUM
ftr-449	260	5	(	(	PUNCT
ftr-449	260	6	1997	1997	NUM
ftr-449	260	7	)	)	PUNCT
ftr-449	260	8	.	.	PUNCT
ftr-449	261	1	42	42	NUM
ftr-449	261	2	.	.	PUNCT
ftr-449	262	1	wheeler	wheeler	PROPN
ftr-449	262	2	v.	v.	PROPN
ftr-449	262	3	united	united	PROPN
ftr-449	262	4	states	states	PROPN
ftr-449	262	5	,	,	PUNCT
ftr-449	262	6	116	116	NUM
ftr-449	262	7	f.3d	f.3d	NUM
ftr-449	262	8	749	749	NUM
ftr-449	262	9	(	(	PUNCT
ftr-449	262	10	5th	5th	ADJ
ftr-449	262	11	cir	cir	NOUN
ftr-449	262	12	.	.	PUNCT
ftr-449	262	13	1997	1997	NUM
ftr-449	262	14	)	)	PUNCT
ftr-449	262	15	.	.	PUNCT
ftr-449	263	1	43	43	NUM
ftr-449	263	2	.	.	PUNCT
ftr-449	263	3	d'anbrosio	d'anbrosio	PROPN
ftr-449	263	4	,	,	PUNCT
ftr-449	263	5	101	101	NUM
ftr-449	263	6	f.3d	f.3d	NUM
ftr-449	263	7	at	at	ADP
ftr-449	263	8	314	314	NUM
ftr-449	263	9	-	-	SYM
ftr-449	263	10	15	15	NUM
ftr-449	263	11	.	.	PUNCT
ftr-449	263	12	44	44	NUM
ftr-449	263	13	.	.	PUNCT
ftr-449	264	1	i	i	PRON
ftr-449	264	2	d.	d.	PROPN
ftr-449	264	3	at	at	ADP
ftr-449	264	4	314	314	NUM
ftr-449	264	5	.	.	PUNCT
ftr-449	265	1	see	see	VERB
ftr-449	265	2	irc	irc	PROPN
ftr-449	265	3	§	§	PROPN
ftr-449	265	4	2036(a	2036(a	NUM
ftr-449	265	5	)	)	PUNCT
ftr-449	265	6	.	.	PUNCT
ftr-449	266	1	19991	19991	NUM
ftr-449	266	2	florida	florida	PROPN
ftr-449	266	3	tax	tax	PROPN
ftr-449	266	4	review	review	NOUN
ftr-449	266	5	"	"	PUNCT
ftr-449	266	6	property	property	NOUN
ftr-449	266	7	"	"	PUNCT
ftr-449	266	8	of	of	ADP
ftr-449	266	9	which	which	PRON
ftr-449	266	10	such	such	ADJ
ftr-449	266	11	"	"	PUNCT
ftr-449	266	12	interest	interest	NOUN
ftr-449	266	13	"	"	PUNCT
ftr-449	266	14	is	be	AUX
ftr-449	266	15	a	a	DET
ftr-449	266	16	part	part	NOUN
ftr-449	266	17	.	.	PUNCT
ftr-449	267	1	hence	hence	ADV
ftr-449	267	2	,	,	PUNCT
ftr-449	267	3	consideration	consideration	NOUN
ftr-449	267	4	is	be	AUX
ftr-449	267	5	adequate	adequate	ADJ
ftr-449	267	6	if	if	SCONJ
ftr-449	267	7	it	it	PRON
ftr-449	267	8	merely	merely	ADV
ftr-449	267	9	equals	equal	VERB
ftr-449	267	10	the	the	DET
ftr-449	267	11	value	value	NOUN
ftr-449	267	12	of	of	ADP
ftr-449	267	13	the	the	DET
ftr-449	267	14	"	"	PUNCT
ftr-449	267	15	interest	interest	NOUN
ftr-449	267	16	"	"	PUNCT
ftr-449	267	17	transferred	transfer	VERB
ftr-449	267	18	,	,	PUNCT
ftr-449	267	19	that	that	ADV
ftr-449	267	20	is	is	ADV
ftr-449	267	21	,	,	PUNCT
ftr-449	267	22	the	the	DET
ftr-449	267	23	remainder.45	remainder.45	NOUN
ftr-449	267	24	the	the	DET
ftr-449	267	25	opinions	opinion	NOUN
ftr-449	267	26	in	in	ADP
ftr-449	267	27	both	both	DET
ftr-449	267	28	d'ambrosio	d'ambrosio	PROPN
ftr-449	267	29	and	and	CCONJ
ftr-449	267	30	wheeler	wheeler	NOUN
ftr-449	267	31	agreed	agree	VERB
ftr-449	267	32	with	with	ADP
ftr-449	267	33	gradow	gradow	NOUN
ftr-449	267	34	that	that	SCONJ
ftr-449	267	35	the	the	DET
ftr-449	267	36	"	"	PUNCT
ftr-449	267	37	adequate	adequate	ADJ
ftr-449	267	38	and	and	CCONJ
ftr-449	267	39	full	full	ADJ
ftr-449	267	40	consideration	consideration	NOUN
ftr-449	267	41	"	"	PUNCT
ftr-449	267	42	exception	exception	NOUN
ftr-449	267	43	should	should	AUX
ftr-449	267	44	apply	apply	VERB
ftr-449	267	45	only	only	ADV
ftr-449	267	46	where	where	SCONJ
ftr-449	267	47	the	the	DET
ftr-449	267	48	consideration	consideration	NOUN
ftr-449	267	49	received	receive	VERB
ftr-449	267	50	was	be	AUX
ftr-449	267	51	sufficient	sufficient	ADJ
ftr-449	267	52	to	to	PART
ftr-449	267	53	fully	fully	ADV
ftr-449	267	54	replenish	replenish	VERB
ftr-449	267	55	the	the	DET
ftr-449	267	56	depletion	depletion	NOUN
ftr-449	267	57	in	in	ADP
ftr-449	267	58	the	the	DET
ftr-449	267	59	transferor	transferor	NOUN
ftr-449	267	60	's	's	PART
ftr-449	267	61	estate	estate	NOUN
ftr-449	267	62	caused	cause	VERB
ftr-449	267	63	by	by	ADP
ftr-449	267	64	the	the	DET
ftr-449	267	65	transfer.46	transfer.46	PROPN
ftr-449	267	66	however	however	ADV
ftr-449	267	67	,	,	PUNCT
ftr-449	267	68	they	they	PRON
ftr-449	267	69	rejected	reject	VERB
ftr-449	267	70	the	the	DET
ftr-449	267	71	gradow	gradow	NOUN
ftr-449	267	72	court	court	NOUN
ftr-449	267	73	's	's	PART
ftr-449	267	74	concern	concern	NOUN
ftr-449	267	75	that	that	SCONJ
ftr-449	267	76	a	a	DET
ftr-449	267	77	transferor	transferor	NOUN
ftr-449	267	78	's	's	PART
ftr-449	267	79	gross	gross	ADJ
ftr-449	267	80	estate	estate	NOUN
ftr-449	267	81	would	would	AUX
ftr-449	267	82	not	not	PART
ftr-449	267	83	be	be	AUX
ftr-449	267	84	fully	fully	ADV
ftr-449	267	85	replenished	replenish	VERB
ftr-449	267	86	where	where	SCONJ
ftr-449	267	87	the	the	DET
ftr-449	267	88	consideration	consideration	NOUN
ftr-449	267	89	was	be	AUX
ftr-449	267	90	limited	limit	VERB
ftr-449	267	91	to	to	ADP
ftr-449	267	92	the	the	DET
ftr-449	267	93	actuarial	actuarial	ADJ
ftr-449	267	94	value	value	NOUN
ftr-449	267	95	of	of	ADP
ftr-449	267	96	the	the	DET
ftr-449	267	97	remainder	remainder	NOUN
ftr-449	267	98	.	.	PUNCT
ftr-449	268	1	they	they	PRON
ftr-449	268	2	pointed	point	VERB
ftr-449	268	3	out	out	ADP
ftr-449	268	4	that	that	SCONJ
ftr-449	268	5	if	if	SCONJ
ftr-449	268	6	such	such	ADJ
ftr-449	268	7	consideration	consideration	NOUN
ftr-449	268	8	is	be	AUX
ftr-449	268	9	invested	invest	VERB
ftr-449	268	10	at	at	ADP
ftr-449	268	11	the	the	DET
ftr-449	268	12	yield	yield	NOUN
ftr-449	268	13	used	use	VERB
ftr-449	268	14	in	in	ADP
ftr-449	268	15	the	the	DET
ftr-449	268	16	government	government	NOUN
ftr-449	268	17	's	's	PART
ftr-449	268	18	tables	table	NOUN
ftr-449	268	19	to	to	PART
ftr-449	268	20	compute	compute	VERB
ftr-449	268	21	the	the	DET
ftr-449	268	22	present	present	ADJ
ftr-449	268	23	value	value	NOUN
ftr-449	268	24	of	of	ADP
ftr-449	268	25	the	the	DET
ftr-449	268	26	remainder	remainder	NOUN
ftr-449	268	27	,	,	PUNCT
ftr-449	268	28	it	it	PRON
ftr-449	268	29	will	will	AUX
ftr-449	268	30	grow	grow	VERB
ftr-449	268	31	over	over	ADP
ftr-449	268	32	the	the	DET
ftr-449	268	33	life	life	NOUN
ftr-449	268	34	of	of	ADP
ftr-449	268	35	the	the	DET
ftr-449	268	36	transferor	transferor	NOUN
ftr-449	268	37	(	(	PUNCT
ftr-449	268	38	if	if	SCONJ
ftr-449	268	39	he	he	PRON
ftr-449	268	40	lives	live	VERB
ftr-449	268	41	his	his	PRON
ftr-449	268	42	full	full	ADJ
ftr-449	268	43	life	life	NOUN
ftr-449	268	44	expectancy	expectancy	NOUN
ftr-449	268	45	)	)	PUNCT
ftr-449	268	46	to	to	ADP
ftr-449	268	47	the	the	DET
ftr-449	268	48	date	date	NOUN
ftr-449	268	49	-	-	PUNCT
ftr-449	268	50	oftransfer	oftransfer	NOUN
ftr-449	268	51	value	value	NOUN
ftr-449	268	52	of	of	ADP
ftr-449	268	53	the	the	DET
ftr-449	268	54	underlying	underlie	VERB
ftr-449	268	55	fee	fee	NOUN
ftr-449	268	56	.	.	PUNCT
ftr-449	269	1	hence	hence	ADV
ftr-449	269	2	there	there	PRON
ftr-449	269	3	will	will	AUX
ftr-449	269	4	be	be	AUX
ftr-449	269	5	no	no	DET
ftr-449	269	6	diminishment	diminishment	NOUN
ftr-449	269	7	in	in	ADP
ftr-449	269	8	the	the	DET
ftr-449	269	9	transferor	transferor	NOUN
ftr-449	269	10	's	's	PART
ftr-449	269	11	gross	gross	ADJ
ftr-449	269	12	estate.4	estate.4	PROPN
ftr-449	269	13	indeed	indeed	ADV
ftr-449	269	14	,	,	PUNCT
ftr-449	269	15	there	there	PRON
ftr-449	269	16	will	will	AUX
ftr-449	269	17	be	be	AUX
ftr-449	269	18	an	an	DET
ftr-449	269	19	excessive	excessive	ADJ
ftr-449	269	20	inclusion	inclusion	NOUN
ftr-449	269	21	of	of	ADP
ftr-449	269	22	value	value	NOUN
ftr-449	269	23	in	in	ADP
ftr-449	269	24	the	the	DET
ftr-449	269	25	transferor	transferor	NOUN
ftr-449	269	26	's	's	PART
ftr-449	269	27	gross	gross	ADJ
ftr-449	269	28	estate	estate	NOUN
ftr-449	269	29	under	under	ADP
ftr-449	269	30	the	the	DET
ftr-449	269	31	gradow	gradow	NOUN
ftr-449	269	32	approach	approach	NOUN
ftr-449	269	33	for	for	ADP
ftr-449	269	34	then	then	ADV
ftr-449	269	35	his	his	PRON
ftr-449	269	36	gross	gross	ADJ
ftr-449	269	37	estate	estate	NOUN
ftr-449	269	38	will	will	AUX
ftr-449	269	39	include	include	VERB
ftr-449	269	40	both	both	DET
ftr-449	269	41	the	the	DET
ftr-449	269	42	date	date	NOUN
ftr-449	269	43	-	-	PUNCT
ftr-449	269	44	of	of	ADP
ftr-449	269	45	-	-	PUNCT
ftr-449	269	46	death	death	NOUN
ftr-449	269	47	value	value	NOUN
ftr-449	269	48	of	of	ADP
ftr-449	269	49	the	the	DET
ftr-449	269	50	underlying	underlie	VERB
ftr-449	269	51	fee	fee	NOUN
ftr-449	269	52	and	and	CCONJ
ftr-449	269	53	the	the	DET
ftr-449	269	54	consideration	consideration	NOUN
ftr-449	269	55	received	receive	VERB
ftr-449	269	56	for	for	ADP
ftr-449	269	57	the	the	DET
ftr-449	269	58	transferred	transfer	VERB
ftr-449	269	59	remainder	remainder	NOUN
ftr-449	269	60	plus	plus	CCONJ
ftr-449	269	61	all	all	DET
ftr-449	269	62	the	the	DET
ftr-449	269	63	income	income	NOUN
ftr-449	269	64	that	that	PRON
ftr-449	269	65	accumulated	accumulate	VERB
ftr-449	269	66	on	on	ADP
ftr-449	269	67	such	such	ADJ
ftr-449	269	68	consideration.48	consideration.48	PROPN
ftr-449	269	69	moreover	moreover	ADV
ftr-449	269	70	,	,	PUNCT
ftr-449	269	71	the	the	DET
ftr-449	269	72	court	court	NOUN
ftr-449	269	73	in	in	ADP
ftr-449	269	74	d'ambrosio	d'ambrosio	PROPN
ftr-449	269	75	dismissed	dismiss	VERB
ftr-449	269	76	the	the	DET
ftr-449	269	77	concern	concern	NOUN
ftr-449	269	78	expressed	express	VERB
ftr-449	269	79	in	in	ADP
ftr-449	269	80	gradow	gradow	NOUN
ftr-449	269	81	that	that	SCONJ
ftr-449	269	82	the	the	DET
ftr-449	269	83	transferor	transferor	NOUN
ftr-449	269	84	might	might	AUX
ftr-449	269	85	consume	consume	VERB
ftr-449	269	86	all	all	PRON
ftr-449	269	87	or	or	CCONJ
ftr-449	269	88	part	part	NOUN
ftr-449	269	89	of	of	ADP
ftr-449	269	90	the	the	DET
ftr-449	269	91	consideration	consideration	NOUN
ftr-449	269	92	received	receive	VERB
ftr-449	269	93	,	,	PUNCT
ftr-449	269	94	or	or	CCONJ
ftr-449	269	95	the	the	DET
ftr-449	269	96	income	income	NOUN
ftr-449	269	97	earned	earn	VERB
ftr-449	269	98	thereon	thereon	NOUN
ftr-449	269	99	,	,	PUNCT
ftr-449	269	100	so	so	SCONJ
ftr-449	269	101	that	that	SCONJ
ftr-449	269	102	there	there	PRON
ftr-449	269	103	would	would	AUX
ftr-449	269	104	not	not	PART
ftr-449	269	105	be	be	AUX
ftr-449	269	106	a	a	DET
ftr-449	269	107	full	full	ADJ
ftr-449	269	108	restoration	restoration	NOUN
ftr-449	269	109	of	of	ADP
ftr-449	269	110	value	value	NOUN
ftr-449	269	111	in	in	ADP
ftr-449	269	112	the	the	DET
ftr-449	269	113	transferor	transferor	NOUN
ftr-449	269	114	's	's	PART
ftr-449	269	115	gross	gross	ADJ
ftr-449	269	116	estate	estate	NOUN
ftr-449	269	117	.	.	PUNCT
ftr-449	270	1	the	the	DET
ftr-449	270	2	court	court	NOUN
ftr-449	270	3	first	first	ADV
ftr-449	270	4	noted	note	VERB
ftr-449	270	5	that	that	SCONJ
ftr-449	270	6	the	the	DET
ftr-449	270	7	"	"	PUNCT
ftr-449	270	8	[	[	X
ftr-449	270	9	t]ax	t]ax	ADP
ftr-449	270	10	law	law	NOUN
ftr-449	270	11	...	...	PUNCT
ftr-449	270	12	imposes	impose	VERB
ftr-449	270	13	no	no	DET
ftr-449	270	14	burdens	burden	NOUN
ftr-449	270	15	on	on	ADP
ftr-449	270	16	how	how	SCONJ
ftr-449	270	17	a	a	DET
ftr-449	270	18	person	person	NOUN
ftr-449	270	19	spends	spend	VERB
ftr-449	270	20	her	her	PRON
ftr-449	270	21	money	money	NOUN
ftr-449	270	22	.	.	PUNCT
ftr-449	271	1	"49	"49	PROPN
ftr-449	271	2	it	it	PRON
ftr-449	271	3	acknowledged	acknowledge	VERB
ftr-449	271	4	that	that	SCONJ
ftr-449	271	5	if	if	SCONJ
ftr-449	271	6	the	the	DET
ftr-449	271	7	income	income	NOUN
ftr-449	271	8	from	from	ADP
ftr-449	271	9	w	w	PROPN
ftr-449	271	10	's	's	PART
ftr-449	271	11	retained	retain	VERB
ftr-449	271	12	life	life	NOUN
ftr-449	271	13	estate	estate	NOUN
ftr-449	271	14	were	be	AUX
ftr-449	271	15	inadequate	inadequate	ADJ
ftr-449	271	16	to	to	PART
ftr-449	271	17	support	support	VERB
ftr-449	271	18	her	she	PRON
ftr-449	271	19	,	,	PUNCT
ftr-449	271	20	she	she	PRON
ftr-449	271	21	would	would	AUX
ftr-449	271	22	have	have	VERB
ftr-449	271	23	to	to	PART
ftr-449	271	24	"	"	PUNCT
ftr-449	271	25	invade	invade	VERB
ftr-449	271	26	the	the	DET
ftr-449	271	27	consideration	consideration	NOUN
ftr-449	271	28	she	she	PRON
ftr-449	271	29	received	receive	VERB
ftr-449	271	30	in	in	ADP
ftr-449	271	31	exchange	exchange	NOUN
ftr-449	271	32	for	for	ADP
ftr-449	271	33	her	her	PRON
ftr-449	271	34	remainder	remainder	NOUN
ftr-449	271	35	.	.	PUNCT
ftr-449	272	1	"5	"5	NOUN
ftr-449	273	1	but	but	CCONJ
ftr-449	273	2	it	it	PRON
ftr-449	273	3	argued	argue	VERB
ftr-449	273	4	that	that	SCONJ
ftr-449	273	5	the	the	DET
ftr-449	273	6	amount	amount	NOUN
ftr-449	273	7	of	of	ADP
ftr-449	273	8	this	this	DET
ftr-449	273	9	invasion	invasion	NOUN
ftr-449	273	10	,	,	PUNCT
ftr-449	273	11	and	and	CCONJ
ftr-449	273	12	hence	hence	ADV
ftr-449	273	13	the	the	DET
ftr-449	273	14	depletion	depletion	NOUN
ftr-449	273	15	in	in	ADP
ftr-449	273	16	her	her	PRON
ftr-449	273	17	gross	gross	ADJ
ftr-449	273	18	estate	estate	NOUN
ftr-449	273	19	,	,	PUNCT
ftr-449	273	20	would	would	AUX
ftr-449	273	21	be	be	AUX
ftr-449	273	22	"	"	PUNCT
ftr-449	273	23	to	to	ADP
ftr-449	273	24	no	no	PRON
ftr-449	273	25	different	different	ADJ
ftr-449	273	26	an	an	DET
ftr-449	273	27	extent	extent	NOUN
ftr-449	273	28	than	than	ADP
ftr-449	273	29	[	[	X
ftr-449	273	30	if	if	SCONJ
ftr-449	273	31	]	]	X
ftr-449	273	32	...	...	PUNCT
ftr-449	274	1	she	she	PRON
ftr-449	274	2	retained	retain	VERB
ftr-449	274	3	the	the	DET
ftr-449	274	4	fee	fee	NOUN
ftr-449	274	5	simple	simple	ADJ
ftr-449	274	6	interest	interest	NOUN
ftr-449	274	7	.	.	PUNCT
ftr-449	274	8	'	'	PUNCT
ftr-449	275	1	the	the	DET
ftr-449	275	2	impact	impact	NOUN
ftr-449	275	3	of	of	ADP
ftr-449	275	4	d'ambrosio	d'ambrosio	PROPN
ftr-449	275	5	and	and	CCONJ
ftr-449	275	6	wheeler	wheeler	NOUN
ftr-449	275	7	on	on	ADP
ftr-449	275	8	spousal	spousal	NOUN
ftr-449	275	9	election	election	NOUN
ftr-449	275	10	cases	case	NOUN
ftr-449	275	11	is	be	AUX
ftr-449	275	12	unclear	unclear	ADJ
ftr-449	275	13	.	.	PUNCT
ftr-449	276	1	the	the	DET
ftr-449	276	2	court	court	NOUN
ftr-449	276	3	in	in	ADP
ftr-449	276	4	d'ambrosio	d'ambrosio	PROPN
ftr-449	276	5	made	make	VERB
ftr-449	276	6	no	no	DET
ftr-449	276	7	distinction	distinction	NOUN
ftr-449	276	8	between	between	ADP
ftr-449	276	9	a	a	DET
ftr-449	276	10	simple	simple	ADJ
ftr-449	276	11	sale	sale	NOUN
ftr-449	276	12	of	of	ADP
ftr-449	276	13	a	a	DET
ftr-449	276	14	remainder	remainder	NOUN
ftr-449	276	15	and	and	CCONJ
ftr-449	276	16	a	a	DET
ftr-449	276	17	spousal	spousal	NOUN
ftr-449	276	18	election	election	NOUN
ftr-449	276	19	,	,	PUNCT
ftr-449	276	20	and	and	CCONJ
ftr-449	276	21	appears	appear	VERB
ftr-449	276	22	to	to	PART
ftr-449	276	23	have	have	AUX
ftr-449	276	24	simply	simply	ADV
ftr-449	276	25	found	find	VERB
ftr-449	276	26	gradow	gradow	NOUN
ftr-449	276	27	-	-	PUNCT
ftr-449	276	28	a	a	DET
ftr-449	276	29	spousal	spousal	NOUN
ftr-449	276	30	election	election	NOUN
ftr-449	276	31	case	case	NOUN
ftr-449	276	32	-	-	PUNCT
ftr-449	276	33	wrongly	wrongly	ADV
ftr-449	276	34	decided	decide	VERB
ftr-449	276	35	.	.	PUNCT
ftr-449	277	1	2	2	NUM
ftr-449	277	2	the	the	DET
ftr-449	277	3	wheeler	wheeler	NOUN
ftr-449	277	4	opinion	opinion	NOUN
ftr-449	277	5	is	be	AUX
ftr-449	277	6	more	more	ADV
ftr-449	277	7	circumspect	circumspect	ADJ
ftr-449	277	8	,	,	PUNCT
ftr-449	277	9	stating	state	VERB
ftr-449	277	10	it	it	PRON
ftr-449	277	11	found	find	VERB
ftr-449	277	12	the	the	DET
ftr-449	277	13	third	third	ADJ
ftr-449	277	14	circuit	circuit	NOUN
ftr-449	277	15	's	's	PART
ftr-449	277	16	rejection	rejection	NOUN
ftr-449	277	17	of	of	ADP
ftr-449	277	18	gradow	gradow	NOUN
ftr-449	277	19	45	45	NUM
ftr-449	277	20	.	.	PUNCT
ftr-449	278	1	d'ambrosio	d'ambrosio	PROPN
ftr-449	278	2	,	,	PUNCT
ftr-449	278	3	101	101	NUM
ftr-449	278	4	f.3d	f.3d	NUM
ftr-449	278	5	at	at	ADP
ftr-449	278	6	315	315	NUM
ftr-449	278	7	.	.	PUNCT
ftr-449	279	1	46	46	NUM
ftr-449	279	2	.	.	PUNCT
ftr-449	280	1	i	i	PRON
ftr-449	280	2	d.	d.	PROPN
ftr-449	280	3	at	at	ADP
ftr-449	280	4	312	312	NUM
ftr-449	280	5	-	-	SYM
ftr-449	280	6	13	13	NUM
ftr-449	280	7	;	;	PUNCT
ftr-449	280	8	wheeler	wheeler	NOUN
ftr-449	280	9	v.	v.	PROPN
ftr-449	280	10	united	united	PROPN
ftr-449	280	11	states	states	PROPN
ftr-449	280	12	,	,	PUNCT
ftr-449	280	13	116	116	NUM
ftr-449	280	14	f.3d	f.3d	NUM
ftr-449	280	15	749	749	NUM
ftr-449	280	16	,	,	PUNCT
ftr-449	280	17	761	761	NUM
ftr-449	280	18	-	-	SYM
ftr-449	280	19	62	62	NUM
ftr-449	280	20	(	(	PUNCT
ftr-449	280	21	5th	5th	ADJ
ftr-449	280	22	cir	cir	NOUN
ftr-449	280	23	.	.	PUNCT
ftr-449	280	24	1997	1997	NUM
ftr-449	280	25	)	)	PUNCT
ftr-449	280	26	.	.	PUNCT
ftr-449	281	1	47	47	NUM
ftr-449	281	2	.	.	PUNCT
ftr-449	282	1	see	see	VERB
ftr-449	282	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	282	3	,	,	PUNCT
ftr-449	282	4	101	101	NUM
ftr-449	282	5	f.3d	f.3d	NUM
ftr-449	282	6	at	at	ADP
ftr-449	282	7	316	316	NUM
ftr-449	282	8	-	-	SYM
ftr-449	282	9	17	17	NUM
ftr-449	282	10	;	;	PUNCT
ftr-449	282	11	wheeler	wheeler	NOUN
ftr-449	282	12	,	,	PUNCT
ftr-449	282	13	116	116	NUM
ftr-449	282	14	f.3d	f.3d	NUM
ftr-449	282	15	at	at	ADP
ftr-449	282	16	762	762	NUM
ftr-449	282	17	.	.	PUNCT
ftr-449	283	1	48	48	NUM
ftr-449	283	2	.	.	PUNCT
ftr-449	284	1	see	see	VERB
ftr-449	284	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	284	3	,	,	PUNCT
ftr-449	284	4	101	101	NUM
ftr-449	284	5	f.3d	f.3d	NUM
ftr-449	284	6	at	at	ADP
ftr-449	284	7	316	316	NUM
ftr-449	284	8	.	.	NOUN
ftr-449	284	9	49	49	NUM
ftr-449	284	10	.	.	PUNCT
ftr-449	285	1	i	i	PRON
ftr-449	285	2	d.	d.	PROPN
ftr-449	285	3	50	50	NUM
ftr-449	285	4	.	.	PUNCT
ftr-449	286	1	i	i	PRON
ftr-449	286	2	d.	d.	PROPN
ftr-449	286	3	51	51	NUM
ftr-449	286	4	.	.	PUNCT
ftr-449	287	1	i	i	PRON
ftr-449	287	2	d.	d.	PROPN
ftr-449	287	3	52	52	NUM
ftr-449	287	4	.	.	PUNCT
ftr-449	288	1	see	see	VERB
ftr-449	288	2	i	i	PRON
ftr-449	288	3	d.	d.	PROPN
ftr-449	289	1	[	[	X
ftr-449	289	2	vol	vol	NOUN
ftr-449	289	3	.	.	NOUN
ftr-449	289	4	4:8	4:8	NUM
ftr-449	289	5	estate	estate	NOUN
ftr-449	289	6	and	and	CCONJ
ftr-449	289	7	git	git	NOUN
ftr-449	289	8	tax	tax	NOUN
ftr-449	289	9	effects	effect	NOUN
ftr-449	289	10	of	of	ADP
ftr-449	289	11	selling	sell	VERB
ftr-449	289	12	a	a	DET
ftr-449	289	13	remainder	remainder	NOUN
ftr-449	289	14	"	"	PUNCT
ftr-449	289	15	persuasive	persuasive	ADJ
ftr-449	289	16	'	'	PUNCT
ftr-449	289	17	but	but	CCONJ
ftr-449	289	18	adding	add	VERB
ftr-449	289	19	it	it	PRON
ftr-449	289	20	saw	see	VERB
ftr-449	289	21	"	"	PUNCT
ftr-449	289	22	little	little	ADJ
ftr-449	289	23	utility	utility	NOUN
ftr-449	289	24	in	in	ADP
ftr-449	289	25	revisiting	revisit	VERB
ftr-449	289	26	the	the	DET
ftr-449	289	27	federal	federal	ADJ
ftr-449	289	28	estate	estate	NOUN
ftr-449	289	29	tax	tax	NOUN
ftr-449	289	30	ramifications	ramification	NOUN
ftr-449	289	31	of	of	ADP
ftr-449	289	32	the	the	DET
ftr-449	289	33	widow	widow	NOUN
ftr-449	289	34	's	's	PART
ftr-449	289	35	election	election	NOUN
ftr-449	289	36	device	device	NOUN
ftr-449	289	37	....	....	PUNCT
ftr-449	290	1	the	the	DET
ftr-449	290	2	ninth	ninth	ADJ
ftr-449	290	3	circuit	circuit	NOUN
ftr-449	290	4	's	's	PART
ftr-449	290	5	recent	recent	ADJ
ftr-449	290	6	decision	decision	NOUN
ftr-449	290	7	in	in	ADP
ftr-449	290	8	magnin	magnin	PROPN
ftr-449	290	9	,	,	PUNCT
ftr-449	290	10	however	however	ADV
ftr-449	290	11	,	,	PUNCT
ftr-449	290	12	bears	bear	VERB
ftr-449	290	13	directly	directly	ADV
ftr-449	290	14	on	on	ADP
ftr-449	290	15	spousal	spousal	ADJ
ftr-449	290	16	elections	election	NOUN
ftr-449	290	17	,	,	PUNCT
ftr-449	290	18	since	since	SCONJ
ftr-449	290	19	the	the	DET
ftr-449	290	20	exchange	exchange	NOUN
ftr-449	290	21	in	in	ADP
ftr-449	290	22	that	that	DET
ftr-449	290	23	case	case	NOUN
ftr-449	290	24	is	be	AUX
ftr-449	290	25	analytically	analytically	ADV
ftr-449	290	26	indistinguishable	indistinguishable	ADJ
ftr-449	290	27	from	from	ADP
ftr-449	290	28	what	what	PRON
ftr-449	290	29	occurs	occur	VERB
ftr-449	290	30	in	in	ADP
ftr-449	290	31	a	a	DET
ftr-449	290	32	spousal	spousal	NOUN
ftr-449	290	33	election	election	NOUN
ftr-449	290	34	.	.	PUNCT
ftr-449	291	1	in	in	ADP
ftr-449	291	2	a	a	DET
ftr-449	291	3	spousal	spousal	NOUN
ftr-449	291	4	election	election	NOUN
ftr-449	291	5	,	,	PUNCT
ftr-449	291	6	w	w	NOUN
ftr-449	291	7	exchanges	exchange	NOUN
ftr-449	291	8	a	a	DET
ftr-449	291	9	remainder	remainder	NOUN
ftr-449	291	10	in	in	ADP
ftr-449	291	11	her	her	PRON
ftr-449	291	12	property	property	NOUN
ftr-449	291	13	for	for	ADP
ftr-449	291	14	a	a	DET
ftr-449	291	15	life	life	NOUN
ftr-449	291	16	estate	estate	NOUN
ftr-449	291	17	in	in	ADP
ftr-449	291	18	h	h	NOUN
ftr-449	291	19	's	's	PART
ftr-449	291	20	property	property	NOUN
ftr-449	291	21	.	.	PUNCT
ftr-449	292	1	in	in	ADP
ftr-449	292	2	magnin	magnin	PROPN
ftr-449	292	3	,	,	PUNCT
ftr-449	292	4	a	a	DET
ftr-449	292	5	son	son	NOUN
ftr-449	292	6	exchanged	exchange	VERB
ftr-449	292	7	a	a	DET
ftr-449	292	8	remainder	remainder	NOUN
ftr-449	292	9	in	in	ADP
ftr-449	292	10	his	his	PRON
ftr-449	292	11	property	property	NOUN
ftr-449	292	12	for	for	ADP
ftr-449	292	13	voting	voting	NOUN
ftr-449	292	14	control	control	NOUN
ftr-449	292	15	and	and	CCONJ
ftr-449	292	16	a	a	DET
ftr-449	292	17	life	life	NOUN
ftr-449	292	18	income	income	NOUN
ftr-449	292	19	interest	interest	NOUN
ftr-449	292	20	in	in	ADP
ftr-449	292	21	his	his	PRON
ftr-449	292	22	father	father	NOUN
ftr-449	292	23	's	's	PART
ftr-449	292	24	property	property	NOUN
ftr-449	292	25	.	.	PUNCT
ftr-449	292	26	'	'	PUNCT
ftr-449	293	1	the	the	DET
ftr-449	293	2	transaction	transaction	NOUN
ftr-449	293	3	inmagnin	inmagnin	INTJ
ftr-449	293	4	was	be	AUX
ftr-449	293	5	therefore	therefore	ADV
ftr-449	293	6	quite	quite	ADV
ftr-449	293	7	different	different	ADJ
ftr-449	293	8	from	from	ADP
ftr-449	293	9	the	the	DET
ftr-449	293	10	simple	simple	ADJ
ftr-449	293	11	sales	sale	NOUN
ftr-449	293	12	of	of	ADP
ftr-449	293	13	remainders	remainder	NOUN
ftr-449	293	14	in	in	ADP
ftr-449	293	15	d'anbrosio	d'anbrosio	PROPN
ftr-449	293	16	and	and	CCONJ
ftr-449	293	17	wheeler	wheeler	NOUN
ftr-449	293	18	.	.	PUNCT
ftr-449	294	1	unfortunately	unfortunately	ADV
ftr-449	294	2	,	,	PUNCT
ftr-449	294	3	the	the	DET
ftr-449	294	4	magnin	magnin	ADJ
ftr-449	294	5	court	court	NOUN
ftr-449	294	6	followed	follow	VERB
ftr-449	294	7	d'anbrosio	d'anbrosio	PROPN
ftr-449	294	8	and	and	CCONJ
ftr-449	294	9	wheeler	wheeler	NOUN
ftr-449	294	10	without	without	ADP
ftr-449	294	11	considering	consider	VERB
ftr-449	294	12	whether	whether	SCONJ
ftr-449	294	13	these	these	DET
ftr-449	294	14	differences	difference	NOUN
ftr-449	294	15	compelled	compel	VERB
ftr-449	294	16	a	a	DET
ftr-449	294	17	different	different	ADJ
ftr-449	294	18	analysis	analysis	NOUN
ftr-449	294	19	.	.	PUNCT
ftr-449	295	1	i	i	PRON
ftr-449	295	2	believe	believe	VERB
ftr-449	295	3	they	they	PRON
ftr-449	295	4	do	do	VERB
ftr-449	295	5	,	,	PUNCT
ftr-449	295	6	and	and	CCONJ
ftr-449	295	7	in	in	ADP
ftr-449	295	8	part	part	NOUN
ftr-449	295	9	iv	iv	NUM
ftr-449	295	10	,	,	PUNCT
ftr-449	295	11	i	i	PRON
ftr-449	295	12	develop	develop	VERB
ftr-449	295	13	that	that	DET
ftr-449	295	14	analysis	analysis	NOUN
ftr-449	295	15	and	and	CCONJ
ftr-449	295	16	apply	apply	VERB
ftr-449	295	17	it	it	PRON
ftr-449	295	18	to	to	ADP
ftr-449	295	19	the	the	DET
ftr-449	295	20	facts	fact	NOUN
ftr-449	295	21	of	of	ADP
ftr-449	295	22	magnin	magnin	PROPN
ftr-449	295	23	.	.	PUNCT
ftr-449	296	1	ill	ill	ADJ
ftr-449	296	2	.	.	PUNCT
ftr-449	297	1	what	what	PRON
ftr-449	297	2	is	be	AUX
ftr-449	297	3	"	"	PUNCT
ftr-449	297	4	adequate	adequate	ADJ
ftr-449	297	5	and	and	CCONJ
ftr-449	297	6	full	full	ADJ
ftr-449	297	7	consideration	consideration	NOUN
ftr-449	297	8	"	"	PUNCT
ftr-449	297	9	in	in	ADP
ftr-449	297	10	a	a	DET
ftr-449	297	11	simple	simple	ADJ
ftr-449	297	12	sale	sale	NOUN
ftr-449	297	13	of	of	ADP
ftr-449	297	14	a	a	DET
ftr-449	297	15	remainder	remainder	NOUN
ftr-449	297	16	?	?	PUNCT
ftr-449	298	1	a.	a.	NOUN
ftr-449	298	2	critique	critique	NOUN
ftr-449	298	3	of	of	ADP
ftr-449	298	4	the	the	DET
ftr-449	298	5	gradow	gradow	NOUN
ftr-449	298	6	and	and	CCONJ
ftr-449	298	7	the	the	DET
ftr-449	298	8	d'ambrosio	d'ambrosio	PROPN
ftr-449	298	9	-	-	PUNCT
ftr-449	298	10	wheeler	wheeler	NOUN
ftr-449	298	11	views	view	NOUN
ftr-449	298	12	of	of	ADP
ftr-449	298	13	"	"	PUNCT
ftr-449	298	14	adequate	adequate	ADJ
ftr-449	298	15	and	and	CCONJ
ftr-449	298	16	full	full	ADJ
ftr-449	298	17	consideration	consideration	NOUN
ftr-449	298	18	"	"	PUNCT
ftr-449	298	19	in	in	ADP
ftr-449	298	20	gradow	gradow	NOUN
ftr-449	298	21	,	,	PUNCT
ftr-449	298	22	the	the	DET
ftr-449	298	23	court	court	NOUN
ftr-449	298	24	found	find	VERB
ftr-449	298	25	the	the	DET
ftr-449	298	26	phrase	phrase	NOUN
ftr-449	298	27	"	"	PUNCT
ftr-449	298	28	adequate	adequate	ADJ
ftr-449	298	29	and	and	CCONJ
ftr-449	298	30	full	full	ADJ
ftr-449	298	31	consideration	consideration	NOUN
ftr-449	298	32	"	"	PUNCT
ftr-449	298	33	referred	refer	VERB
ftr-449	298	34	back	back	ADV
ftr-449	298	35	and	and	CCONJ
ftr-449	298	36	thus	thus	ADV
ftr-449	298	37	applied	apply	VERB
ftr-449	298	38	to	to	ADP
ftr-449	298	39	the	the	DET
ftr-449	298	40	"	"	PUNCT
ftr-449	298	41	property	property	NOUN
ftr-449	298	42	"	"	PUNCT
ftr-449	298	43	transferred	transfer	VERB
ftr-449	298	44	by	by	ADP
ftr-449	298	45	the	the	DET
ftr-449	298	46	decedent	decedent	NOUN
ftr-449	298	47	,	,	PUNCT
ftr-449	298	48	5	5	NUM
ftr-449	298	49	while	while	SCONJ
ftr-449	298	50	the	the	DET
ftr-449	298	51	court	court	NOUN
ftr-449	298	52	in	in	ADP
ftr-449	298	53	d'anbrosio	d'anbrosio	PROPN
ftr-449	298	54	found	find	VERB
ftr-449	298	55	the	the	DET
ftr-449	298	56	phrase	phrase	NOUN
ftr-449	298	57	referred	refer	VERB
ftr-449	298	58	back	back	ADV
ftr-449	298	59	and	and	CCONJ
ftr-449	298	60	applied	apply	VERB
ftr-449	298	61	to	to	ADP
ftr-449	298	62	the	the	DET
ftr-449	298	63	"	"	PUNCT
ftr-449	298	64	interest	interest	NOUN
ftr-449	298	65	therein	therein	ADV
ftr-449	298	66	"	"	PUNCT
ftr-449	298	67	(	(	PUNCT
ftr-449	298	68	i.e.	i.e.	X
ftr-449	298	69	,	,	PUNCT
ftr-449	298	70	the	the	DET
ftr-449	298	71	remainder	remainder	NOUN
ftr-449	298	72	)	)	PUNCT
ftr-449	298	73	transferred	transfer	VERB
ftr-449	298	74	by	by	ADP
ftr-449	298	75	the	the	DET
ftr-449	298	76	decedent	decedent	NOUN
ftr-449	298	77	.	.	PUNCT
ftr-449	298	78	"	"	PUNCT
ftr-449	299	1	in	in	ADP
ftr-449	299	2	fact	fact	NOUN
ftr-449	299	3	,	,	PUNCT
ftr-449	299	4	it	it	PRON
ftr-449	299	5	is	be	AUX
ftr-449	299	6	unlikely	unlikely	ADJ
ftr-449	299	7	that	that	SCONJ
ftr-449	299	8	the	the	DET
ftr-449	299	9	draftsperson	draftsperson	NOUN
ftr-449	299	10	intended	intend	VERB
ftr-449	299	11	"	"	PUNCT
ftr-449	299	12	adequate	adequate	ADJ
ftr-449	299	13	and	and	CCONJ
ftr-449	299	14	full	full	ADJ
ftr-449	299	15	consideration	consideration	NOUN
ftr-449	299	16	"	"	PUNCT
ftr-449	299	17	to	to	PART
ftr-449	299	18	modify	modify	VERB
ftr-449	299	19	either	either	CCONJ
ftr-449	299	20	the	the	DET
ftr-449	299	21	words	word	NOUN
ftr-449	299	22	"	"	PUNCT
ftr-449	299	23	property	property	NOUN
ftr-449	299	24	"	"	PUNCT
ftr-449	299	25	or	or	CCONJ
ftr-449	299	26	the	the	DET
ftr-449	299	27	"	"	PUNCT
ftr-449	299	28	interest	interest	NOUN
ftr-449	299	29	therein	therein	ADV
ftr-449	299	30	"	"	PUNCT
ftr-449	299	31	transferred	transfer	VERB
ftr-449	299	32	by	by	ADP
ftr-449	299	33	the	the	DET
ftr-449	299	34	decedent	decedent	NOUN
ftr-449	299	35	.	.	PUNCT
ftr-449	300	1	in	in	ADP
ftr-449	300	2	the	the	DET
ftr-449	300	3	original	original	ADJ
ftr-449	300	4	1931	1931	NUM
ftr-449	300	5	formulation	formulation	NOUN
ftr-449	300	6	of	of	ADP
ftr-449	300	7	section	section	NOUN
ftr-449	300	8	2036	2036	NUM
ftr-449	300	9	,	,	PUNCT
ftr-449	300	10	the	the	DET
ftr-449	300	11	draftsperson	draftsperson	NOUN
ftr-449	300	12	tagged	tag	VERB
ftr-449	300	13	the	the	DET
ftr-449	300	14	exception	exception	NOUN
ftr-449	300	15	for	for	ADP
ftr-449	300	16	"	"	PUNCT
ftr-449	300	17	a	a	DET
ftr-449	300	18	bona	bona	ADJ
ftr-449	300	19	fide	fide	ADJ
ftr-449	300	20	sale	sale	NOUN
ftr-449	300	21	for	for	ADP
ftr-449	300	22	an	an	DET
ftr-449	300	23	adequate	adequate	ADJ
ftr-449	300	24	and	and	CCONJ
ftr-449	300	25	full	full	ADJ
ftr-449	300	26	consideration	consideration	NOUN
ftr-449	300	27	"	"	PUNCT
ftr-449	300	28	on	on	ADP
ftr-449	300	29	at	at	ADP
ftr-449	300	30	the	the	DET
ftr-449	300	31	end	end	NOUN
ftr-449	300	32	of	of	ADP
ftr-449	300	33	a	a	DET
ftr-449	300	34	long	long	ADJ
ftr-449	300	35	subsection	subsection	NOUN
ftr-449	300	36	dealing	deal	VERB
ftr-449	300	37	with	with	ADP
ftr-449	300	38	both	both	DET
ftr-449	300	39	gifts	gift	NOUN
ftr-449	300	40	in	in	ADP
ftr-449	300	41	contemplation	contemplation	NOUN
ftr-449	300	42	of	of	ADP
ftr-449	300	43	death	death	NOUN
ftr-449	300	44	and	and	CCONJ
ftr-449	300	45	transfers	transfer	NOUN
ftr-449	300	46	with	with	ADP
ftr-449	300	47	retained	retain	VERB
ftr-449	300	48	life	life	NOUN
ftr-449	300	49	estates	estate	NOUN
ftr-449	300	50	.	.	PUNCT
ftr-449	300	51	"	"	PUNCT
ftr-449	301	1	the	the	DET
ftr-449	301	2	language	language	NOUN
ftr-449	301	3	regarding	regard	VERB
ftr-449	301	4	the	the	DET
ftr-449	301	5	53	53	NUM
ftr-449	301	6	.	.	PUNCT
ftr-449	302	1	wheeler	wheeler	PROPN
ftr-449	302	2	v.	v.	PROPN
ftr-449	302	3	united	united	PROPN
ftr-449	302	4	states	states	PROPN
ftr-449	302	5	,	,	PUNCT
ftr-449	302	6	116	116	NUM
ftr-449	302	7	f.3d	f.3d	NUM
ftr-449	302	8	749	749	NUM
ftr-449	302	9	,	,	PUNCT
ftr-449	302	10	757	757	NUM
ftr-449	302	11	n.7	n.7	SYM
ftr-449	302	12	(	(	PUNCT
ftr-449	302	13	5th	5th	ADJ
ftr-449	302	14	cir	cir	NOUN
ftr-449	302	15	.	.	PUNCT
ftr-449	302	16	1997	1997	NUM
ftr-449	302	17	)	)	PUNCT
ftr-449	302	18	.	.	PUNCT
ftr-449	303	1	the	the	DET
ftr-449	303	2	court	court	NOUN
ftr-449	303	3	also	also	ADV
ftr-449	303	4	noted	note	VERB
ftr-449	303	5	that	that	SCONJ
ftr-449	303	6	"	"	PUNCT
ftr-449	303	7	the	the	DET
ftr-449	303	8	widow	widow	NOUN
ftr-449	303	9	election	election	NOUN
ftr-449	303	10	cases	case	NOUN
ftr-449	303	11	present	present	VERB
ftr-449	303	12	factually	factually	ADV
ftr-449	303	13	distinct	distinct	ADJ
ftr-449	303	14	circumstances	circumstance	NOUN
ftr-449	303	15	that	that	PRON
ftr-449	303	16	preclude	preclude	VERB
ftr-449	303	17	the	the	DET
ftr-449	303	18	wholesale	wholesale	ADJ
ftr-449	303	19	importation	importation	NOUN
ftr-449	303	20	of	of	ADP
ftr-449	303	21	gradow	gradow	NOUN
ftr-449	303	22	's	's	PART
ftr-449	303	23	rationale	rationale	NOUN
ftr-449	303	24	into	into	ADP
ftr-449	303	25	the	the	DET
ftr-449	303	26	present	present	ADJ
ftr-449	303	27	case	case	NOUN
ftr-449	303	28	.	.	PUNCT
ftr-449	303	29	"	"	PUNCT
ftr-449	304	1	i	i	PRON
ftr-449	304	2	d.	d.	PROPN
ftr-449	304	3	at	at	ADP
ftr-449	304	4	756	756	NUM
ftr-449	304	5	.	.	PUNCT
ftr-449	305	1	54	54	NUM
ftr-449	305	2	.	.	PUNCT
ftr-449	305	3	see	see	VERB
ftr-449	305	4	estate	estate	NOUN
ftr-449	305	5	of	of	ADP
ftr-449	305	6	magnin	magnin	PROPN
ftr-449	306	1	v.	v.	ADP
ftr-449	306	2	commissioner	commissioner	NOUN
ftr-449	306	3	,	,	PUNCT
ftr-449	306	4	184	184	NUM
ftr-449	306	5	f.3d	f.3d	NUM
ftr-449	306	6	1074	1074	NUM
ftr-449	306	7	,	,	PUNCT
ftr-449	306	8	1075	1075	NUM
ftr-449	306	9	(	(	PUNCT
ftr-449	306	10	9th	9th	ADJ
ftr-449	306	11	cir	cir	NOUN
ftr-449	306	12	.	.	PROPN
ftr-449	306	13	1999	1999	NUM
ftr-449	306	14	)	)	PUNCT
ftr-449	306	15	.	.	PUNCT
ftr-449	307	1	55	55	NUM
ftr-449	307	2	.	.	PUNCT
ftr-449	308	1	gradow	gradow	PROPN
ftr-449	308	2	v.	v.	PROPN
ftr-449	308	3	united	united	PROPN
ftr-449	308	4	states	states	PROPN
ftr-449	308	5	,	,	PUNCT
ftr-449	308	6	11	11	NUM
ftr-449	308	7	cl	cl	NOUN
ftr-449	308	8	.	.	PUNCT
ftr-449	309	1	ct	ct	PROPN
ftr-449	309	2	.	.	NOUN
ftr-449	310	1	808	808	NUM
ftr-449	310	2	,	,	PUNCT
ftr-449	310	3	813	813	NUM
ftr-449	310	4	(	(	PUNCT
ftr-449	310	5	1987	1987	NUM
ftr-449	310	6	)	)	PUNCT
ftr-449	310	7	.	.	PUNCT
ftr-449	311	1	aff'd	aff'd	NOUN
ftr-449	311	2	,	,	PUNCT
ftr-449	311	3	897	897	NUM
ftr-449	311	4	f.2d	f.2d	X
ftr-449	311	5	516	516	NUM
ftr-449	311	6	(	(	PUNCT
ftr-449	311	7	fed	fed	PROPN
ftr-449	311	8	cir	cir	NOUN
ftr-449	311	9	.	.	PUNCT
ftr-449	311	10	1990	1990	NUM
ftr-449	311	11	)	)	PUNCT
ftr-449	311	12	.	.	PUNCT
ftr-449	312	1	56	56	NUM
ftr-449	312	2	.	.	PUNCT
ftr-449	312	3	d'anbrosio	d'anbrosio	PROPN
ftr-449	312	4	,	,	PUNCT
ftr-449	312	5	101	101	NUM
ftr-449	312	6	f.3d	f.3d	NUM
ftr-449	312	7	at	at	ADP
ftr-449	312	8	314	314	NUM
ftr-449	312	9	-	-	SYM
ftr-449	312	10	15	15	NUM
ftr-449	312	11	(	(	PUNCT
ftr-449	312	12	3d	3d	PROPN
ftr-449	312	13	cir	cir	NOUN
ftr-449	312	14	.	.	PUNCT
ftr-449	312	15	1996	1996	NUM
ftr-449	312	16	)	)	PUNCT
ftr-449	312	17	.	.	PUNCT
ftr-449	313	1	57	57	NUM
ftr-449	313	2	.	.	PUNCT
ftr-449	314	1	the	the	DET
ftr-449	314	2	1931	1931	NUM
ftr-449	314	3	predecessor	predecessor	NOUN
ftr-449	314	4	to	to	ADP
ftr-449	314	5	§	§	PROPN
ftr-449	314	6	2036(a	2036(a	NUM
ftr-449	314	7	)	)	PUNCT
ftr-449	314	8	read	read	NOUN
ftr-449	314	9	as	as	SCONJ
ftr-449	314	10	follows	follow	VERB
ftr-449	314	11	:	:	PUNCT
ftr-449	314	12	the	the	DET
ftr-449	314	13	value	value	NOUN
ftr-449	314	14	of	of	ADP
ftr-449	314	15	the	the	DET
ftr-449	314	16	gross	gross	ADJ
ftr-449	314	17	estate	estate	NOUN
ftr-449	314	18	of	of	ADP
ftr-449	314	19	the	the	DET
ftr-449	314	20	decedent	decedent	NOUN
ftr-449	314	21	shall	shall	AUX
ftr-449	314	22	be	be	AUX
ftr-449	314	23	determined	determine	VERB
ftr-449	314	24	by	by	ADP
ftr-449	314	25	including	include	VERB
ftr-449	314	26	the	the	DET
ftr-449	314	27	value	value	NOUN
ftr-449	314	28	at	at	ADP
ftr-449	314	29	the	the	DET
ftr-449	314	30	time	time	NOUN
ftr-449	314	31	of	of	ADP
ftr-449	314	32	his	his	PRON
ftr-449	314	33	death	death	NOUN
ftr-449	314	34	of	of	ADP
ftr-449	314	35	all	all	DET
ftr-449	314	36	property	property	NOUN
ftr-449	314	37	,	,	PUNCT
ftr-449	314	38	real	real	ADJ
ftr-449	314	39	or	or	CCONJ
ftr-449	314	40	personal	personal	ADJ
ftr-449	314	41	,	,	PUNCT
ftr-449	314	42	tangible	tangible	ADJ
ftr-449	314	43	or	or	CCONJ
ftr-449	314	44	intangible	intangible	ADJ
ftr-449	314	45	,	,	PUNCT
ftr-449	314	46	wherever	wherever	SCONJ
ftr-449	314	47	situated(c	situated(c	NOUN
ftr-449	314	48	)	)	PUNCT
ftr-449	314	49	to	to	ADP
ftr-449	314	50	the	the	DET
ftr-449	314	51	extent	extent	NOUN
ftr-449	314	52	of	of	ADP
ftr-449	314	53	any	any	DET
ftr-449	314	54	interest	interest	NOUN
ftr-449	314	55	therein	therein	ADV
ftr-449	314	56	of	of	ADP
ftr-449	314	57	which	which	PRON
ftr-449	314	58	the	the	DET
ftr-449	314	59	decedent	decedent	NOUN
ftr-449	314	60	has	have	AUX
ftr-449	314	61	at	at	ADP
ftr-449	314	62	any	any	DET
ftr-449	314	63	time	time	NOUN
ftr-449	314	64	made	make	VERB
ftr-449	314	65	a	a	DET
ftr-449	314	66	transfer	transfer	NOUN
ftr-449	314	67	,	,	PUNCT
ftr-449	314	68	by	by	ADP
ftr-449	314	69	trust	trust	NOUN
ftr-449	314	70	or	or	CCONJ
ftr-449	314	71	otherwise	otherwise	ADV
ftr-449	314	72	,	,	PUNCT
ftr-449	314	73	in	in	ADP
ftr-449	314	74	contemplation	contemplation	NOUN
ftr-449	314	75	of	of	ADP
ftr-449	314	76	or	or	CCONJ
ftr-449	314	77	intended	intend	VERB
ftr-449	314	78	to	to	PART
ftr-449	314	79	take	take	VERB
ftr-449	314	80	effect	effect	NOUN
ftr-449	314	81	in	in	ADP
ftr-449	314	82	possession	possession	NOUN
ftr-449	314	83	or	or	CCONJ
ftr-449	314	84	enjoyment	enjoyment	NOUN
ftr-449	314	85	at	at	ADP
ftr-449	314	86	or	or	CCONJ
ftr-449	314	87	after	after	ADP
ftr-449	314	88	his	his	PRON
ftr-449	314	89	death	death	NOUN
ftr-449	314	90	,	,	PUNCT
ftr-449	314	91	including	include	VERB
ftr-449	314	92	a	a	DET
ftr-449	314	93	transfer	transfer	NOUN
ftr-449	314	94	under	under	ADP
ftr-449	314	95	which	which	PRON
ftr-449	314	96	the	the	DET
ftr-449	314	97	transferor	transferor	NOUN
ftr-449	314	98	has	have	AUX
ftr-449	314	99	retained	retain	VERB
ftr-449	314	100	for	for	ADP
ftr-449	314	101	his	his	PRON
ftr-449	314	102	life	life	NOUN
ftr-449	314	103	or	or	CCONJ
ftr-449	314	104	any	any	DET
ftr-449	314	105	period	period	NOUN
ftr-449	314	106	not	not	PART
ftr-449	314	107	19991	19991	NUM
ftr-449	314	108	florida	florida	PROPN
ftr-449	314	109	tax	tax	PROPN
ftr-449	314	110	review	review	NOUN
ftr-449	314	111	"	"	PUNCT
ftr-449	314	112	adequate	adequate	ADJ
ftr-449	314	113	and	and	CCONJ
ftr-449	314	114	full	full	ADJ
ftr-449	314	115	consideration	consideration	NOUN
ftr-449	314	116	"	"	PUNCT
ftr-449	314	117	exception	exception	NOUN
ftr-449	314	118	was	be	AUX
ftr-449	314	119	placed	place	VERB
ftr-449	314	120	so	so	ADV
ftr-449	314	121	far	far	ADV
ftr-449	314	122	away	away	ADV
ftr-449	314	123	from	from	ADP
ftr-449	314	124	the	the	DET
ftr-449	314	125	terms	term	NOUN
ftr-449	314	126	"	"	PUNCT
ftr-449	314	127	property	property	NOUN
ftr-449	314	128	"	"	PUNCT
ftr-449	314	129	and	and	CCONJ
ftr-449	314	130	"	"	PUNCT
ftr-449	314	131	interest	interest	NOUN
ftr-449	314	132	therein	therein	ADV
ftr-449	314	133	"	"	PUNCT
ftr-449	314	134	that	that	SCONJ
ftr-449	314	135	it	it	PRON
ftr-449	314	136	is	be	AUX
ftr-449	314	137	highly	highly	ADV
ftr-449	314	138	unlikely	unlikely	ADJ
ftr-449	314	139	that	that	SCONJ
ftr-449	314	140	the	the	DET
ftr-449	314	141	drafter	drafter	NOUN
ftr-449	314	142	expected	expect	VERB
ftr-449	314	143	or	or	CCONJ
ftr-449	314	144	intended	intend	VERB
ftr-449	314	145	the	the	DET
ftr-449	314	146	reader	reader	NOUN
ftr-449	314	147	to	to	PART
ftr-449	314	148	read	read	VERB
ftr-449	314	149	the	the	DET
ftr-449	314	150	latter	latter	ADJ
ftr-449	314	151	phrase	phrase	NOUN
ftr-449	314	152	as	as	ADP
ftr-449	314	153	modifying	modify	VERB
ftr-449	314	154	the	the	DET
ftr-449	314	155	earlier	early	ADJ
ftr-449	314	156	ones	one	NOUN
ftr-449	314	157	.	.	PUNCT
ftr-449	315	1	indeed	indeed	ADV
ftr-449	315	2	,	,	PUNCT
ftr-449	315	3	the	the	DET
ftr-449	315	4	language	language	NOUN
ftr-449	315	5	relating	relate	VERB
ftr-449	315	6	to	to	ADP
ftr-449	315	7	"	"	PUNCT
ftr-449	315	8	adequate	adequate	ADJ
ftr-449	315	9	and	and	CCONJ
ftr-449	315	10	full	full	ADJ
ftr-449	315	11	consideration	consideration	NOUN
ftr-449	315	12	"	"	PUNCT
ftr-449	315	13	was	be	AUX
ftr-449	315	14	separated	separate	VERB
ftr-449	315	15	from	from	ADP
ftr-449	315	16	the	the	DET
ftr-449	315	17	rest	rest	NOUN
ftr-449	315	18	of	of	ADP
ftr-449	315	19	the	the	DET
ftr-449	315	20	subsection	subsection	NOUN
ftr-449	315	21	by	by	ADP
ftr-449	315	22	a	a	DET
ftr-449	315	23	semi	semi	ADJ
ftr-449	315	24	-	-	NOUN
ftr-449	315	25	colon	colon	NOUN
ftr-449	315	26	.	.	PUNCT
ftr-449	316	1	the	the	DET
ftr-449	316	2	meaning	meaning	NOUN
ftr-449	316	3	of	of	ADP
ftr-449	316	4	the	the	DET
ftr-449	316	5	exception	exception	NOUN
ftr-449	316	6	must	must	AUX
ftr-449	316	7	therefore	therefore	ADV
ftr-449	316	8	be	be	AUX
ftr-449	316	9	found	find	VERB
ftr-449	316	10	in	in	ADP
ftr-449	316	11	the	the	DET
ftr-449	316	12	words	word	NOUN
ftr-449	316	13	of	of	ADP
ftr-449	316	14	the	the	DET
ftr-449	316	15	exception	exception	NOUN
ftr-449	316	16	itself	itself	PRON
ftr-449	316	17	;	;	PUNCT
ftr-449	316	18	not	not	PART
ftr-449	316	19	by	by	ADP
ftr-449	316	20	tying	tie	VERB
ftr-449	316	21	the	the	DET
ftr-449	316	22	words	word	NOUN
ftr-449	316	23	of	of	ADP
ftr-449	316	24	the	the	DET
ftr-449	316	25	exception	exception	NOUN
ftr-449	316	26	to	to	ADP
ftr-449	316	27	words	word	NOUN
ftr-449	316	28	found	find	VERB
ftr-449	316	29	in	in	ADP
ftr-449	316	30	remote	remote	ADJ
ftr-449	316	31	portions	portion	NOUN
ftr-449	316	32	of	of	ADP
ftr-449	316	33	the	the	DET
ftr-449	316	34	section	section	NOUN
ftr-449	316	35	.	.	PUNCT
ftr-449	317	1	what	what	PRON
ftr-449	317	2	the	the	DET
ftr-449	317	3	language	language	NOUN
ftr-449	317	4	of	of	ADP
ftr-449	317	5	the	the	DET
ftr-449	317	6	exclusion	exclusion	NOUN
ftr-449	317	7	requires	require	VERB
ftr-449	317	8	is	be	AUX
ftr-449	317	9	that	that	SCONJ
ftr-449	317	10	there	there	PRON
ftr-449	317	11	be	be	AUX
ftr-449	317	12	a	a	DET
ftr-449	317	13	"	"	PUNCT
ftr-449	317	14	bona	bona	ADJ
ftr-449	317	15	sale	sale	NOUN
ftr-449	317	16	for	for	ADP
ftr-449	317	17	an	an	DET
ftr-449	317	18	adequate	adequate	ADJ
ftr-449	317	19	and	and	CCONJ
ftr-449	317	20	full	full	ADJ
ftr-449	317	21	consideration	consideration	NOUN
ftr-449	317	22	.	.	PUNCT
ftr-449	317	23	"	"	PUNCT
ftr-449	318	1	when	when	SCONJ
ftr-449	318	2	is	be	AUX
ftr-449	318	3	there	there	PRON
ftr-449	318	4	a	a	DET
ftr-449	318	5	"	"	PUNCT
ftr-449	318	6	bona	bona	ADJ
ftr-449	318	7	fide	fide	ADJ
ftr-449	318	8	sale	sale	NOUN
ftr-449	318	9	for	for	ADP
ftr-449	318	10	an	an	DET
ftr-449	318	11	adequate	adequate	ADJ
ftr-449	318	12	and	and	CCONJ
ftr-449	318	13	full	full	ADJ
ftr-449	318	14	consideration	consideration	NOUN
ftr-449	318	15	"	"	PUNCT
ftr-449	318	16	?	?	PUNCT
ftr-449	319	1	surely	surely	ADV
ftr-449	319	2	this	this	PRON
ftr-449	319	3	contemplates	contemplate	VERB
ftr-449	319	4	a	a	DET
ftr-449	319	5	transfer	transfer	NOUN
ftr-449	319	6	in	in	ADP
ftr-449	319	7	which	which	PRON
ftr-449	319	8	the	the	DET
ftr-449	319	9	buyer	buyer	NOUN
ftr-449	319	10	pays	pay	VERB
ftr-449	319	11	fair	fair	ADJ
ftr-449	319	12	value	value	NOUN
ftr-449	319	13	(	(	PUNCT
ftr-449	319	14	or	or	CCONJ
ftr-449	319	15	what	what	PRON
ftr-449	319	16	she	she	PRON
ftr-449	319	17	believes	believe	VERB
ftr-449	319	18	is	be	AUX
ftr-449	319	19	fair	fair	ADJ
ftr-449	319	20	value	value	NOUN
ftr-449	319	21	)	)	PUNCT
ftr-449	319	22	for	for	ADP
ftr-449	319	23	what	what	PRON
ftr-449	319	24	she	she	PRON
ftr-449	319	25	gets	get	VERB
ftr-449	319	26	,	,	PUNCT
ftr-449	319	27	and	and	CCONJ
ftr-449	319	28	the	the	DET
ftr-449	319	29	seller	seller	NOUN
ftr-449	319	30	receives	receive	VERB
ftr-449	319	31	fair	fair	ADJ
ftr-449	319	32	value	value	NOUN
ftr-449	319	33	(	(	PUNCT
ftr-449	319	34	or	or	CCONJ
ftr-449	319	35	what	what	PRON
ftr-449	319	36	she	she	PRON
ftr-449	319	37	believes	believe	VERB
ftr-449	319	38	is	be	AUX
ftr-449	319	39	fair	fair	ADJ
ftr-449	319	40	value	value	NOUN
ftr-449	319	41	)	)	PUNCT
ftr-449	319	42	for	for	ADP
ftr-449	319	43	what	what	PRON
ftr-449	319	44	she	she	PRON
ftr-449	319	45	gives	give	VERB
ftr-449	319	46	up	up	ADP
ftr-449	319	47	.	.	PUNCT
ftr-449	320	1	what	what	PRON
ftr-449	320	2	the	the	DET
ftr-449	320	3	buyer	buyer	NOUN
ftr-449	320	4	"	"	PUNCT
ftr-449	320	5	gets	get	VERB
ftr-449	320	6	"	"	PUNCT
ftr-449	320	7	and	and	CCONJ
ftr-449	320	8	the	the	DET
ftr-449	320	9	seller	seller	NOUN
ftr-449	320	10	"	"	PUNCT
ftr-449	320	11	gives	give	VERB
ftr-449	320	12	up	up	ADP
ftr-449	320	13	"	"	PUNCT
ftr-449	320	14	in	in	ADP
ftr-449	320	15	a	a	DET
ftr-449	320	16	sale	sale	NOUN
ftr-449	320	17	of	of	ADP
ftr-449	320	18	a	a	DET
ftr-449	320	19	remainder	remainder	NOUN
ftr-449	320	20	is	be	AUX
ftr-449	320	21	the	the	DET
ftr-449	320	22	remainder	remainder	NOUN
ftr-449	320	23	itself	itself	PRON
ftr-449	320	24	-	-	PUNCT
ftr-449	320	25	not	not	PART
ftr-449	320	26	the	the	DET
ftr-449	320	27	underlying	underlie	VERB
ftr-449	320	28	fee	fee	NOUN
ftr-449	320	29	-	-	PUNCT
ftr-449	320	30	and	and	CCONJ
ftr-449	320	31	thus	thus	ADV
ftr-449	320	32	adequacy	adequacy	NOUN
ftr-449	320	33	of	of	ADP
ftr-449	320	34	consideration	consideration	NOUN
ftr-449	320	35	should	should	AUX
ftr-449	320	36	be	be	AUX
ftr-449	320	37	determined	determine	VERB
ftr-449	320	38	solely	solely	ADV
ftr-449	320	39	with	with	ADP
ftr-449	320	40	reference	reference	NOUN
ftr-449	320	41	to	to	ADP
ftr-449	320	42	the	the	DET
ftr-449	320	43	remainder	remainder	NOUN
ftr-449	320	44	.	.	PUNCT
ftr-449	321	1	it	it	PRON
ftr-449	321	2	is	be	AUX
ftr-449	321	3	implausible	implausible	ADJ
ftr-449	321	4	that	that	SCONJ
ftr-449	321	5	congress	congress	PROPN
ftr-449	321	6	intended	intend	VERB
ftr-449	321	7	the	the	DET
ftr-449	321	8	words	word	NOUN
ftr-449	321	9	"	"	PUNCT
ftr-449	321	10	a	a	DET
ftr-449	321	11	bona	bona	ADJ
ftr-449	321	12	fide	fide	ADJ
ftr-449	321	13	sale	sale	NOUN
ftr-449	321	14	for	for	ADP
ftr-449	321	15	an	an	DET
ftr-449	321	16	adequate	adequate	ADJ
ftr-449	321	17	and	and	CCONJ
ftr-449	321	18	full	full	ADJ
ftr-449	321	19	consideration	consideration	NOUN
ftr-449	321	20	"	"	PUNCT
ftr-449	321	21	to	to	PART
ftr-449	321	22	impose	impose	VERB
ftr-449	321	23	a	a	DET
ftr-449	321	24	requirement	requirement	NOUN
ftr-449	321	25	that	that	SCONJ
ftr-449	321	26	the	the	DET
ftr-449	321	27	buyer	buyer	NOUN
ftr-449	321	28	pay	pay	VERB
ftr-449	321	29	substantially	substantially	ADV
ftr-449	321	30	in	in	ADP
ftr-449	321	31	excess	excess	NOUN
ftr-449	321	32	of	of	ADP
ftr-449	321	33	fair	fair	ADJ
ftr-449	321	34	value	value	NOUN
ftr-449	321	35	for	for	ADP
ftr-449	321	36	what	what	PRON
ftr-449	321	37	she	she	PRON
ftr-449	321	38	is	be	AUX
ftr-449	321	39	buying	buy	VERB
ftr-449	321	40	.	.	PUNCT
ftr-449	322	1	indeed	indeed	ADV
ftr-449	322	2	,	,	PUNCT
ftr-449	322	3	as	as	SCONJ
ftr-449	322	4	several	several	ADJ
ftr-449	322	5	commentators	commentator	NOUN
ftr-449	322	6	have	have	AUX
ftr-449	322	7	pointed	point	VERB
ftr-449	322	8	out	out	ADP
ftr-449	322	9	,	,	PUNCT
ftr-449	322	10	if	if	SCONJ
ftr-449	322	11	the	the	DET
ftr-449	322	12	buyer	buyer	NOUN
ftr-449	322	13	were	be	AUX
ftr-449	322	14	to	to	PART
ftr-449	322	15	pay	pay	VERB
ftr-449	322	16	the	the	DET
ftr-449	322	17	full	full	ADJ
ftr-449	322	18	value	value	NOUN
ftr-449	322	19	of	of	ADP
ftr-449	322	20	the	the	DET
ftr-449	322	21	underlying	underlie	VERB
ftr-449	322	22	property	property	NOUN
ftr-449	322	23	when	when	SCONJ
ftr-449	322	24	she	she	PRON
ftr-449	322	25	acquires	acquire	VERB
ftr-449	322	26	only	only	ADV
ftr-449	322	27	a	a	DET
ftr-449	322	28	remainder	remainder	NOUN
ftr-449	322	29	,	,	PUNCT
ftr-449	322	30	the	the	DET
ftr-449	322	31	buyer	buyer	NOUN
ftr-449	322	32	-	-	PUNCT
ftr-449	322	33	under	under	ADV
ftr-449	322	34	established	establish	VERB
ftr-449	322	35	gift	gift	NOUN
ftr-449	322	36	tax	tax	NOUN
ftr-449	322	37	principles	principle	NOUN
ftr-449	322	38	-	-	PUNCT
ftr-449	322	39	will	will	AUX
ftr-449	322	40	normally	normally	ADV
ftr-449	322	41	be	be	AUX
ftr-449	322	42	making	make	VERB
ftr-449	322	43	a	a	DET
ftr-449	322	44	gift	gift	NOUN
ftr-449	322	45	to	to	ADP
ftr-449	322	46	the	the	DET
ftr-449	322	47	seller	seller	NOUN
ftr-449	322	48	of	of	ADP
ftr-449	322	49	the	the	DET
ftr-449	322	50	amount	amount	NOUN
ftr-449	322	51	by	by	ADP
ftr-449	322	52	which	which	PRON
ftr-449	322	53	the	the	DET
ftr-449	322	54	value	value	NOUN
ftr-449	322	55	of	of	ADP
ftr-449	322	56	the	the	DET
ftr-449	322	57	fee	fee	NOUN
ftr-449	322	58	exceeds	exceed	VERB
ftr-449	322	59	the	the	DET
ftr-449	322	60	value	value	NOUN
ftr-449	322	61	of	of	ADP
ftr-449	322	62	the	the	DET
ftr-449	322	63	remainder.58	remainder.58	PROPN
ftr-449	322	64	the	the	DET
ftr-449	322	65	gradow	gradow	NOUN
ftr-449	322	66	construction	construction	NOUN
ftr-449	322	67	has	have	VERB
ftr-449	322	68	the	the	DET
ftr-449	322	69	strange	strange	ADJ
ftr-449	322	70	result	result	NOUN
ftr-449	322	71	of	of	ADP
ftr-449	322	72	almost	almost	ADV
ftr-449	322	73	always	always	ADV
ftr-449	322	74	limiting	limit	VERB
ftr-449	322	75	the	the	DET
ftr-449	322	76	"	"	PUNCT
ftr-449	322	77	bona	bona	ADJ
ftr-449	322	78	fide	fide	ADJ
ftr-449	322	79	sale	sale	NOUN
ftr-449	322	80	"	"	PUNCT
ftr-449	322	81	exception	exception	NOUN
ftr-449	322	82	to	to	ADP
ftr-449	322	83	cases	case	NOUN
ftr-449	322	84	of	of	ADP
ftr-449	322	85	gifts	gift	NOUN
ftr-449	322	86	.	.	PUNCT
ftr-449	322	87	"	"	PUNCT
ftr-449	323	1	ending	end	VERB
ftr-449	323	2	before	before	ADP
ftr-449	323	3	his	his	PRON
ftr-449	323	4	death	death	NOUN
ftr-449	323	5	(	(	PUNCT
ftr-449	323	6	1	1	X
ftr-449	323	7	)	)	PUNCT
ftr-449	323	8	the	the	DET
ftr-449	323	9	possession	possession	NOUN
ftr-449	323	10	or	or	CCONJ
ftr-449	323	11	enjoyment	enjoyment	NOUN
ftr-449	323	12	of	of	ADP
ftr-449	323	13	,	,	PUNCT
ftr-449	323	14	or	or	CCONJ
ftr-449	323	15	the	the	DET
ftr-449	323	16	income	income	NOUN
ftr-449	323	17	from	from	ADP
ftr-449	323	18	,	,	PUNCT
ftr-449	323	19	the	the	DET
ftr-449	323	20	property	property	NOUN
ftr-449	323	21	or	or	CCONJ
ftr-449	323	22	(	(	PUNCT
ftr-449	323	23	2	2	X
ftr-449	323	24	)	)	PUNCT
ftr-449	323	25	the	the	DET
ftr-449	323	26	right	right	NOUN
ftr-449	323	27	to	to	PART
ftr-449	323	28	designate	designate	VERB
ftr-449	323	29	the	the	DET
ftr-449	323	30	persons	person	NOUN
ftr-449	323	31	who	who	PRON
ftr-449	323	32	shall	shall	AUX
ftr-449	323	33	possess	possess	VERB
ftr-449	323	34	or	or	CCONJ
ftr-449	323	35	enjoy	enjoy	VERB
ftr-449	323	36	the	the	DET
ftr-449	323	37	property	property	NOUN
ftr-449	323	38	or	or	CCONJ
ftr-449	323	39	the	the	DET
ftr-449	323	40	income	income	NOUN
ftr-449	323	41	therefrom	therefrom	NOUN
ftr-449	323	42	;	;	PUNCT
ftr-449	323	43	except	except	SCONJ
ftr-449	323	44	in	in	ADP
ftr-449	323	45	the	the	DET
ftr-449	323	46	case	case	NOUN
ftr-449	323	47	of	of	ADP
ftr-449	323	48	a	a	DET
ftr-449	323	49	bona	bona	ADJ
ftr-449	323	50	fide	fide	ADJ
ftr-449	323	51	sale	sale	NOUN
ftr-449	323	52	for	for	ADP
ftr-449	323	53	an	an	DET
ftr-449	323	54	adequate	adequate	ADJ
ftr-449	323	55	and	and	CCONJ
ftr-449	323	56	full	full	ADJ
ftr-449	323	57	consideration	consideration	NOUN
ftr-449	323	58	in	in	ADP
ftr-449	323	59	money	money	NOUN
ftr-449	323	60	or	or	CCONJ
ftr-449	323	61	money	money	NOUN
ftr-449	323	62	's	's	PART
ftr-449	323	63	worth	worth	ADJ
ftr-449	323	64	.	.	PUNCT
ftr-449	324	1	revenue	revenue	NOUN
ftr-449	324	2	act	act	NOUN
ftr-449	324	3	of	of	ADP
ftr-449	324	4	1926	1926	NUM
ftr-449	324	5	,	,	PUNCT
ftr-449	324	6	§	§	PROPN
ftr-449	324	7	302(c	302(c	PROPN
ftr-449	324	8	)	)	PUNCT
ftr-449	324	9	,	,	PUNCT
ftr-449	324	10	ch	ch	NOUN
ftr-449	324	11	.	.	PROPN
ftr-449	324	12	27	27	NUM
ftr-449	324	13	,	,	PUNCT
ftr-449	324	14	44	44	NUM
ftr-449	324	15	stat	stat	NOUN
ftr-449	324	16	.	.	PUNCT
ftr-449	325	1	9	9	NUM
ftr-449	325	2	,	,	PUNCT
ftr-449	325	3	70	70	NUM
ftr-449	325	4	as	as	SCONJ
ftr-449	325	5	amended	amend	VERB
ftr-449	325	6	by	by	ADP
ftr-449	325	7	h.r.j	h.r.j	NOUN
ftr-449	325	8	.	.	PUNCT
ftr-449	326	1	res	re	NOUN
ftr-449	326	2	.	.	PROPN
ftr-449	326	3	,	,	PUNCT
ftr-449	326	4	71st	71st	ADJ
ftr-449	326	5	cong	cong	NOUN
ftr-449	326	6	.	.	PUNCT
ftr-449	326	7	,	,	PUNCT
ftr-449	326	8	3d	3d	NUM
ftr-449	326	9	sess	sess	NOUN
ftr-449	326	10	.	.	PUNCT
ftr-449	327	1	,	,	PUNCT
ftr-449	327	2	46	46	NUM
ftr-449	327	3	stat	stat	NOUN
ftr-449	327	4	.	.	PUNCT
ftr-449	328	1	1516	1516	NUM
ftr-449	328	2	(	(	PUNCT
ftr-449	328	3	1931	1931	NUM
ftr-449	328	4	)	)	PUNCT
ftr-449	328	5	(	(	PUNCT
ftr-449	328	6	emphases	emphasis	NOUN
ftr-449	328	7	added	add	VERB
ftr-449	328	8	)	)	PUNCT
ftr-449	328	9	.	.	PUNCT
ftr-449	329	1	58	58	NUM
ftr-449	329	2	.	.	PUNCT
ftr-449	329	3	see	see	VERB
ftr-449	329	4	martha	martha	PROPN
ftr-449	329	5	w.	w.	PROPN
ftr-449	329	6	jordan	jordan	PROPN
ftr-449	329	7	,	,	PUNCT
ftr-449	329	8	sales	sale	NOUN
ftr-449	329	9	of	of	ADP
ftr-449	329	10	remainder	remainder	NOUN
ftr-449	329	11	interests	interest	NOUN
ftr-449	329	12	:	:	PUNCT
ftr-449	329	13	reconciling	reconcile	VERB
ftr-449	329	14	gradow	gradow	NOUN
ftr-449	329	15	v.	v.	ADP
ftr-449	329	16	united	united	PROPN
ftr-449	329	17	states	states	PROPN
ftr-449	329	18	and	and	CCONJ
ftr-449	329	19	section	section	NOUN
ftr-449	329	20	2702	2702	NUM
ftr-449	329	21	,	,	PUNCT
ftr-449	329	22	14	14	NUM
ftr-449	329	23	va	va	NOUN
ftr-449	329	24	.	.	PUNCT
ftr-449	329	25	tax	tax	PROPN
ftr-449	329	26	rev	rev	PROPN
ftr-449	329	27	.	.	PROPN
ftr-449	329	28	671	671	NUM
ftr-449	329	29	,	,	PUNCT
ftr-449	329	30	682	682	NUM
ftr-449	329	31	-	-	SYM
ftr-449	329	32	83	83	NUM
ftr-449	329	33	(	(	PUNCT
ftr-449	329	34	1995	1995	NUM
ftr-449	329	35	)	)	PUNCT
ftr-449	329	36	;	;	PUNCT
ftr-449	330	1	steven	steven	PROPN
ftr-449	330	2	a.	a.	PROPN
ftr-449	330	3	horowitz	horowitz	PROPN
ftr-449	330	4	,	,	PUNCT
ftr-449	330	5	economic	economic	ADJ
ftr-449	330	6	reality	reality	NOUN
ftr-449	330	7	in	in	ADP
ftr-449	330	8	estate	estate	NOUN
ftr-449	330	9	planning	planning	NOUN
ftr-449	330	10	:	:	PUNCT
ftr-449	330	11	the	the	DET
ftr-449	330	12	case	case	NOUN
ftr-449	330	13	for	for	ADP
ftr-449	330	14	remainder	remainder	ADJ
ftr-449	330	15	interest	interest	NOUN
ftr-449	330	16	sales	sale	NOUN
ftr-449	330	17	,	,	PUNCT
ftr-449	330	18	73	73	NUM
ftr-449	330	19	taxes	taxis	NOUN
ftr-449	330	20	386,388	386,388	NUM
ftr-449	330	21	(	(	PUNCT
ftr-449	330	22	1995	1995	NUM
ftr-449	330	23	)	)	PUNCT
ftr-449	330	24	.	.	PUNCT
ftr-449	331	1	59	59	NUM
ftr-449	331	2	.	.	PUNCT
ftr-449	332	1	theoretically	theoretically	ADV
ftr-449	332	2	,	,	PUNCT
ftr-449	332	3	the	the	DET
ftr-449	332	4	buyer	buyer	NOUN
ftr-449	332	5	could	could	AUX
ftr-449	332	6	avoid	avoid	VERB
ftr-449	332	7	gift	gift	NOUN
ftr-449	332	8	tax	tax	NOUN
ftr-449	332	9	treatment	treatment	NOUN
ftr-449	332	10	if	if	SCONJ
ftr-449	332	11	he	he	PRON
ftr-449	332	12	could	could	AUX
ftr-449	332	13	show	show	VERB
ftr-449	332	14	that	that	SCONJ
ftr-449	332	15	his	his	PRON
ftr-449	332	16	purchase	purchase	NOUN
ftr-449	332	17	was	be	AUX
ftr-449	332	18	"	"	PUNCT
ftr-449	332	19	made	make	VERB
ftr-449	332	20	in	in	ADP
ftr-449	332	21	the	the	DET
ftr-449	332	22	ordinary	ordinary	ADJ
ftr-449	332	23	course	course	NOUN
ftr-449	332	24	of	of	ADP
ftr-449	332	25	business	business	NOUN
ftr-449	332	26	(	(	PUNCT
ftr-449	332	27	a	a	DET
ftr-449	332	28	transaction	transaction	NOUN
ftr-449	332	29	which	which	PRON
ftr-449	332	30	is	be	AUX
ftr-449	332	31	bona	bona	ADJ
ftr-449	332	32	fide	fide	ADJ
ftr-449	332	33	,	,	PUNCT
ftr-449	332	34	at	at	ADP
ftr-449	332	35	arm	arm	NOUN
ftr-449	332	36	's	's	PART
ftr-449	332	37	length	length	NOUN
ftr-449	332	38	,	,	PUNCT
ftr-449	332	39	and	and	CCONJ
ftr-449	332	40	free	free	ADJ
ftr-449	332	41	from	from	ADP
ftr-449	332	42	any	any	DET
ftr-449	332	43	donative	donative	ADJ
ftr-449	332	44	intent	intent	NOUN
ftr-449	332	45	)	)	PUNCT
ftr-449	332	46	"	"	PUNCT
ftr-449	332	47	since	since	SCONJ
ftr-449	332	48	the	the	DET
ftr-449	332	49	regulations	regulation	NOUN
ftr-449	332	50	deem	deem	VERB
ftr-449	332	51	such	such	ADJ
ftr-449	332	52	purchases	purchase	NOUN
ftr-449	332	53	to	to	PART
ftr-449	332	54	be	be	AUX
ftr-449	332	55	made	make	VERB
ftr-449	332	56	for	for	ADP
ftr-449	332	57	"	"	PUNCT
ftr-449	332	58	adequate	adequate	ADJ
ftr-449	332	59	and	and	CCONJ
ftr-449	332	60	full	full	ADJ
ftr-449	332	61	consideration	consideration	NOUN
ftr-449	332	62	.	.	PUNCT
ftr-449	332	63	"	"	PUNCT
ftr-449	332	64	regs	reg	NOUN
ftr-449	332	65	.	.	PUNCT
ftr-449	333	1	§	§	PROPN
ftr-449	333	2	25.2512	25.2512	NUM
ftr-449	333	3	-	-	SYM
ftr-449	333	4	8	8	NUM
ftr-449	333	5	(	(	PUNCT
ftr-449	333	6	as	as	SCONJ
ftr-449	333	7	amended	amend	VERB
ftr-449	333	8	in	in	ADP
ftr-449	333	9	1992	1992	NUM
ftr-449	333	10	)	)	PUNCT
ftr-449	333	11	.	.	PUNCT
ftr-449	334	1	however	however	ADV
ftr-449	334	2	,	,	PUNCT
ftr-449	334	3	since	since	SCONJ
ftr-449	334	4	the	the	DET
ftr-449	334	5	purchase	purchase	NOUN
ftr-449	334	6	price	price	NOUN
ftr-449	334	7	for	for	ADP
ftr-449	334	8	the	the	DET
ftr-449	334	9	remainder	remainder	NOUN
ftr-449	334	10	would	would	AUX
ftr-449	334	11	be	be	AUX
ftr-449	334	12	grossly	grossly	ADV
ftr-449	334	13	excessive	excessive	ADJ
ftr-449	334	14	and	and	CCONJ
ftr-449	334	15	since	since	SCONJ
ftr-449	334	16	such	such	ADJ
ftr-449	334	17	purchases	purchase	NOUN
ftr-449	334	18	are	be	AUX
ftr-449	334	19	almost	almost	ADV
ftr-449	334	20	always	always	ADV
ftr-449	334	21	between	between	ADP
ftr-449	334	22	family	family	NOUN
ftr-449	334	23	members	member	NOUN
ftr-449	334	24	,	,	PUNCT
ftr-449	334	25	a	a	DET
ftr-449	334	26	buyer	buyer	NOUN
ftr-449	334	27	in	in	ADP
ftr-449	334	28	this	this	DET
ftr-449	334	29	situation	situation	NOUN
ftr-449	334	30	would	would	AUX
ftr-449	334	31	find	find	VERB
ftr-449	334	32	it	it	PRON
ftr-449	334	33	difficult	difficult	ADJ
ftr-449	334	34	to	to	PART
ftr-449	334	35	establish	establish	VERB
ftr-449	334	36	that	that	SCONJ
ftr-449	334	37	his	his	PRON
ftr-449	334	38	purchase	purchase	NOUN
ftr-449	334	39	was	be	AUX
ftr-449	334	40	at	at	ADP
ftr-449	334	41	arm	arm	NOUN
ftr-449	334	42	's	's	PART
ftr-449	334	43	length	length	NOUN
ftr-449	334	44	and	and	CCONJ
ftr-449	334	45	free	free	ADJ
ftr-449	334	46	from	from	ADP
ftr-449	334	47	donative	donative	ADJ
ftr-449	334	48	intent	intent	NOUN
ftr-449	334	49	.	.	PUNCT
ftr-449	335	1	[	[	X
ftr-449	335	2	vol	vol	NOUN
ftr-449	335	3	4:8	4:8	NUM
ftr-449	335	4	estate	estate	NOUN
ftr-449	335	5	and	and	CCONJ
ftr-449	335	6	git	git	NOUN
ftr-449	335	7	tax	tax	NOUN
ftr-449	335	8	effects	effect	NOUN
ftr-449	335	9	of	of	ADP
ftr-449	335	10	selling	sell	VERB
ftr-449	335	11	a	a	DET
ftr-449	335	12	remainder	remainder	NOUN
ftr-449	335	13	moreover	moreover	ADV
ftr-449	335	14	,	,	PUNCT
ftr-449	335	15	congress	congress	PROPN
ftr-449	335	16	when	when	SCONJ
ftr-449	335	17	it	it	PRON
ftr-449	335	18	created	create	VERB
ftr-449	335	19	the	the	DET
ftr-449	335	20	exception	exception	NOUN
ftr-449	335	21	for	for	ADP
ftr-449	335	22	"	"	PUNCT
ftr-449	335	23	bona	bona	ADJ
ftr-449	335	24	fide	fide	X
ftr-449	335	25	sale[s	sale[s	PROPN
ftr-449	335	26	]	]	PUNCT
ftr-449	335	27	for	for	ADP
ftr-449	335	28	an	an	DET
ftr-449	335	29	adequate	adequate	ADJ
ftr-449	335	30	and	and	CCONJ
ftr-449	335	31	full	full	ADJ
ftr-449	335	32	consideration	consideration	NOUN
ftr-449	335	33	"	"	PUNCT
ftr-449	335	34	clearly	clearly	ADV
ftr-449	335	35	intended	intend	VERB
ftr-449	335	36	it	it	PRON
ftr-449	335	37	to	to	PART
ftr-449	335	38	apply	apply	VERB
ftr-449	335	39	to	to	ADP
ftr-449	335	40	at	at	ADP
ftr-449	335	41	least	least	ADJ
ftr-449	335	42	some	some	PRON
ftr-449	335	43	sales	sale	NOUN
ftr-449	335	44	where	where	SCONJ
ftr-449	335	45	the	the	DET
ftr-449	335	46	seller	seller	NOUN
ftr-449	335	47	retains	retain	VERB
ftr-449	335	48	a	a	DET
ftr-449	335	49	life	life	NOUN
ftr-449	335	50	interest	interest	NOUN
ftr-449	335	51	,	,	PUNCT
ftr-449	335	52	or	or	CCONJ
ftr-449	335	53	put	put	VERB
ftr-449	335	54	differently	differently	ADV
ftr-449	335	55	,	,	PUNCT
ftr-449	335	56	where	where	SCONJ
ftr-449	335	57	the	the	DET
ftr-449	335	58	seller	seller	NOUN
ftr-449	335	59	sells	sell	VERB
ftr-449	335	60	a	a	DET
ftr-449	335	61	remainder	remainder	NOUN
ftr-449	335	62	.	.	PUNCT
ftr-449	336	1	otherwise	otherwise	ADV
ftr-449	336	2	,	,	PUNCT
ftr-449	336	3	the	the	DET
ftr-449	336	4	exception	exception	NOUN
ftr-449	336	5	would	would	AUX
ftr-449	336	6	never	never	ADV
ftr-449	336	7	apply	apply	VERB
ftr-449	336	8	.	.	PUNCT
ftr-449	337	1	but	but	CCONJ
ftr-449	337	2	no	no	DET
ftr-449	337	3	rational	rational	ADJ
ftr-449	337	4	,	,	PUNCT
ftr-449	337	5	good	good	ADJ
ftr-449	337	6	faith	faith	NOUN
ftr-449	337	7	buyer	buyer	NOUN
ftr-449	337	8	ever	ever	ADV
ftr-449	337	9	buys	buy	VERB
ftr-449	337	10	a	a	DET
ftr-449	337	11	remainder	remainder	NOUN
ftr-449	337	12	for	for	ADP
ftr-449	337	13	the	the	DET
ftr-449	337	14	full	full	ADJ
ftr-449	337	15	value	value	NOUN
ftr-449	337	16	of	of	ADP
ftr-449	337	17	the	the	DET
ftr-449	337	18	underlying	underlie	VERB
ftr-449	337	19	fee	fee	NOUN
ftr-449	337	20	.	.	PUNCT
ftr-449	338	1	the	the	DET
ftr-449	338	2	gradow	gradow	NOUN
ftr-449	338	3	construction	construction	NOUN
ftr-449	338	4	of	of	ADP
ftr-449	338	5	the	the	DET
ftr-449	338	6	exception	exception	NOUN
ftr-449	338	7	renders	render	VERB
ftr-449	338	8	it	it	PRON
ftr-449	338	9	meaningless	meaningless	ADJ
ftr-449	338	10	surplusage	surplusage	NOUN
ftr-449	338	11	.	.	PUNCT
ftr-449	339	1	the	the	DET
ftr-449	339	2	approach	approach	NOUN
ftr-449	339	3	of	of	ADP
ftr-449	339	4	the	the	DET
ftr-449	339	5	d'anbrosio	d'anbrosio	PROPN
ftr-449	339	6	and	and	CCONJ
ftr-449	339	7	wheeler	wheeler	NOUN
ftr-449	339	8	courts	court	NOUN
ftr-449	339	9	also	also	ADV
ftr-449	339	10	better	well	ADV
ftr-449	339	11	carries	carry	VERB
ftr-449	339	12	out	out	ADP
ftr-449	339	13	the	the	DET
ftr-449	339	14	purpose	purpose	NOUN
ftr-449	339	15	of	of	ADP
ftr-449	339	16	the	the	DET
ftr-449	339	17	"	"	PUNCT
ftr-449	339	18	adequate	adequate	ADJ
ftr-449	339	19	and	and	CCONJ
ftr-449	339	20	full	full	ADJ
ftr-449	339	21	consideration	consideration	NOUN
ftr-449	339	22	"	"	PUNCT
ftr-449	339	23	exception	exception	NOUN
ftr-449	339	24	,	,	PUNCT
ftr-449	339	25	which	which	PRON
ftr-449	339	26	is	be	AUX
ftr-449	339	27	to	to	PART
ftr-449	339	28	exempt	exempt	VERB
ftr-449	339	29	from	from	ADP
ftr-449	339	30	transfer	transfer	NOUN
ftr-449	339	31	tax	tax	NOUN
ftr-449	339	32	those	those	DET
ftr-449	339	33	transfers	transfer	NOUN
ftr-449	339	34	which	which	PRON
ftr-449	339	35	do	do	AUX
ftr-449	339	36	not	not	PART
ftr-449	339	37	reduce	reduce	VERB
ftr-449	339	38	the	the	DET
ftr-449	339	39	transferor	transferor	NOUN
ftr-449	339	40	's	's	PART
ftr-449	339	41	gross	gross	ADJ
ftr-449	339	42	estate	estate	NOUN
ftr-449	339	43	.	.	PUNCT
ftr-449	340	1	when	when	SCONJ
ftr-449	340	2	the	the	DET
ftr-449	340	3	seller	seller	NOUN
ftr-449	340	4	of	of	ADP
ftr-449	340	5	a	a	DET
ftr-449	340	6	remainder	remainder	NOUN
ftr-449	340	7	receives	receive	VERB
ftr-449	340	8	consideration	consideration	NOUN
ftr-449	340	9	equal	equal	ADJ
ftr-449	340	10	to	to	ADP
ftr-449	340	11	the	the	DET
ftr-449	340	12	remainder	remainder	NOUN
ftr-449	340	13	's	's	PART
ftr-449	340	14	actuarial	actuarial	ADJ
ftr-449	340	15	value	value	NOUN
ftr-449	340	16	,	,	PUNCT
ftr-449	340	17	that	that	DET
ftr-449	340	18	amount	amount	NOUN
ftr-449	340	19	,	,	PUNCT
ftr-449	340	20	when	when	SCONJ
ftr-449	340	21	invested	invest	VERB
ftr-449	340	22	and	and	CCONJ
ftr-449	340	23	compounded	compound	VERB
ftr-449	340	24	at	at	ADP
ftr-449	340	25	the	the	DET
ftr-449	340	26	rate	rate	NOUN
ftr-449	340	27	of	of	ADP
ftr-449	340	28	return	return	NOUN
ftr-449	340	29	used	use	VERB
ftr-449	340	30	in	in	ADP
ftr-449	340	31	the	the	DET
ftr-449	340	32	government	government	NOUN
ftr-449	340	33	's	's	PART
ftr-449	340	34	actuarial	actuarial	ADJ
ftr-449	340	35	tables	table	NOUN
ftr-449	340	36	,	,	PUNCT
ftr-449	340	37	will	will	AUX
ftr-449	340	38	grow	grow	VERB
ftr-449	340	39	over	over	ADP
ftr-449	340	40	the	the	DET
ftr-449	340	41	transferor	transferor	NOUN
ftr-449	340	42	's	's	PART
ftr-449	340	43	life	life	NOUN
ftr-449	340	44	(	(	PUNCT
ftr-449	340	45	provided	provide	VERB
ftr-449	340	46	he	he	PRON
ftr-449	340	47	lives	live	VERB
ftr-449	340	48	his	his	PRON
ftr-449	340	49	life	life	NOUN
ftr-449	340	50	expectancy	expectancy	NOUN
ftr-449	340	51	)	)	PUNCT
ftr-449	340	52	to	to	ADP
ftr-449	340	53	an	an	DET
ftr-449	340	54	amount	amount	NOUN
ftr-449	340	55	equal	equal	ADJ
ftr-449	340	56	to	to	ADP
ftr-449	340	57	the	the	DET
ftr-449	340	58	value	value	NOUN
ftr-449	340	59	of	of	ADP
ftr-449	340	60	the	the	DET
ftr-449	340	61	underlying	underlie	VERB
ftr-449	340	62	fee	fee	NOUN
ftr-449	340	63	as	as	ADP
ftr-449	340	64	of	of	ADP
ftr-449	340	65	the	the	DET
ftr-449	340	66	date	date	NOUN
ftr-449	340	67	of	of	ADP
ftr-449	340	68	the	the	DET
ftr-449	340	69	transfer	transfer	NOUN
ftr-449	340	70	.	.	PUNCT
ftr-449	340	71	'	'	PUNCT
ftr-449	341	1	thus	thus	ADV
ftr-449	341	2	,	,	PUNCT
ftr-449	341	3	the	the	DET
ftr-449	341	4	transferor	transferor	NOUN
ftr-449	341	5	's	's	PART
ftr-449	341	6	gross	gross	ADJ
ftr-449	341	7	estate	estate	NOUN
ftr-449	341	8	will	will	AUX
ftr-449	341	9	be	be	AUX
ftr-449	341	10	no	no	ADV
ftr-449	341	11	less	less	ADJ
ftr-449	341	12	than	than	SCONJ
ftr-449	341	13	it	it	PRON
ftr-449	341	14	would	would	AUX
ftr-449	341	15	have	have	AUX
ftr-449	341	16	been	be	AUX
ftr-449	341	17	if	if	SCONJ
ftr-449	341	18	the	the	DET
ftr-449	341	19	remainder	remainder	NOUN
ftr-449	341	20	had	have	AUX
ftr-449	341	21	not	not	PART
ftr-449	341	22	been	be	AUX
ftr-449	341	23	sold	sell	VERB
ftr-449	341	24	(	(	PUNCT
ftr-449	341	25	assuming	assume	VERB
ftr-449	341	26	no	no	DET
ftr-449	341	27	change	change	NOUN
ftr-449	341	28	in	in	ADP
ftr-449	341	29	the	the	DET
ftr-449	341	30	underlying	underlying	ADJ
ftr-449	341	31	property	property	NOUN
ftr-449	341	32	's	's	PART
ftr-449	341	33	value	value	NOUN
ftr-449	341	34	)	)	PUNCT
ftr-449	341	35	.	.	PUNCT
ftr-449	341	36	"	"	PUNCT
ftr-449	342	1	t	t	PROPN
ftr-449	342	2	60	60	NUM
ftr-449	342	3	.	.	PUNCT
ftr-449	343	1	for	for	ADP
ftr-449	343	2	example	example	NOUN
ftr-449	343	3	,	,	PUNCT
ftr-449	343	4	assume	assume	VERB
ftr-449	343	5	that	that	SCONJ
ftr-449	343	6	a	a	PRON
ftr-449	343	7	who	who	PRON
ftr-449	343	8	has	have	VERB
ftr-449	343	9	a	a	DET
ftr-449	343	10	five	five	NUM
ftr-449	343	11	year	year	NOUN
ftr-449	343	12	life	life	NOUN
ftr-449	343	13	expectancy	expectancy	NOUN
ftr-449	343	14	sells	sell	VERB
ftr-449	343	15	a	a	DET
ftr-449	343	16	remainder	remainder	NOUN
ftr-449	343	17	in	in	ADP
ftr-449	343	18	her	her	PRON
ftr-449	343	19	property	property	NOUN
ftr-449	343	20	blackacre	blackacre	NOUN
ftr-449	343	21	(	(	PUNCT
ftr-449	343	22	fair	fair	ADJ
ftr-449	343	23	market	market	NOUN
ftr-449	343	24	value	value	NOUN
ftr-449	343	25	:	:	PUNCT
ftr-449	343	26	$	$	SYM
ftr-449	343	27	500,000	500,000	NUM
ftr-449	343	28	)	)	PUNCT
ftr-449	343	29	at	at	ADP
ftr-449	343	30	a	a	DET
ftr-449	343	31	time	time	NOUN
ftr-449	343	32	when	when	SCONJ
ftr-449	343	33	the	the	DET
ftr-449	343	34	interest	interest	NOUN
ftr-449	343	35	rate	rate	NOUN
ftr-449	343	36	used	use	VERB
ftr-449	343	37	for	for	ADP
ftr-449	343	38	valuing	value	VERB
ftr-449	343	39	remainders	remainder	NOUN
ftr-449	343	40	is	be	AUX
ftr-449	343	41	6	6	NUM
ftr-449	343	42	%	%	NOUN
ftr-449	343	43	.	.	PUNCT
ftr-449	344	1	the	the	DET
ftr-449	344	2	actuarial	actuarial	ADJ
ftr-449	344	3	value	value	NOUN
ftr-449	344	4	of	of	ADP
ftr-449	344	5	the	the	DET
ftr-449	344	6	remainder	remainder	NOUN
ftr-449	344	7	based	base	VERB
ftr-449	344	8	on	on	ADP
ftr-449	344	9	the	the	DET
ftr-449	344	10	government	government	NOUN
ftr-449	344	11	tables	table	NOUN
ftr-449	344	12	on	on	ADP
ftr-449	344	13	the	the	DET
ftr-449	344	14	date	date	NOUN
ftr-449	344	15	of	of	ADP
ftr-449	344	16	sale	sale	NOUN
ftr-449	344	17	is	be	AUX
ftr-449	344	18	$	$	SYM
ftr-449	344	19	373,629	373,629	NUM
ftr-449	344	20	.	.	PUNCT
ftr-449	345	1	see	see	VERB
ftr-449	345	2	internal	internal	ADJ
ftr-449	345	3	revenue	revenue	NOUN
ftr-449	345	4	service	service	NOUN
ftr-449	345	5	,	,	PUNCT
ftr-449	345	6	actuarial	actuarial	ADJ
ftr-449	345	7	values	value	NOUN
ftr-449	345	8	,	,	PUNCT
ftr-449	345	9	alpha	alpha	NOUN
ftr-449	345	10	volume	volume	NOUN
ftr-449	345	11	(	(	PUNCT
ftr-449	345	12	publication	publication	NOUN
ftr-449	345	13	1457	1457	NUM
ftr-449	345	14	)	)	PUNCT
ftr-449	345	15	3	3	NUM
ftr-449	345	16	-	-	SYM
ftr-449	345	17	10	10	NUM
ftr-449	345	18	(	(	PUNCT
ftr-449	345	19	1989	1989	NUM
ftr-449	345	20	)	)	PUNCT
ftr-449	346	1	[	[	X
ftr-449	346	2	hereinafter	hereinafter	NOUN
ftr-449	346	3	actuarial	actuarial	ADJ
ftr-449	346	4	values	value	NOUN
ftr-449	346	5	]	]	PUNCT
ftr-449	346	6	(	(	PUNCT
ftr-449	346	7	remainder	remainder	NOUN
ftr-449	346	8	factor	factor	NOUN
ftr-449	346	9	for	for	ADP
ftr-449	346	10	a	a	DET
ftr-449	346	11	5	5	NUM
ftr-449	346	12	year	year	NOUN
ftr-449	346	13	term	term	NOUN
ftr-449	346	14	at	at	ADP
ftr-449	346	15	6	6	NUM
ftr-449	346	16	%	%	NOUN
ftr-449	346	17	compounded	compound	VERB
ftr-449	346	18	annually	annually	ADV
ftr-449	346	19	is	be	AUX
ftr-449	346	20	0.747258	0.747258	NUM
ftr-449	346	21	;	;	PUNCT
ftr-449	346	22	0.747258	0.747258	NUM
ftr-449	346	23	x	x	SYM
ftr-449	346	24	s500.000	s500.000	PROPN
ftr-449	346	25	=	=	SYM
ftr-449	346	26	s373,629	s373,629	PROPN
ftr-449	346	27	)	)	PUNCT
ftr-449	346	28	.	.	PUNCT
ftr-449	347	1	if	if	SCONJ
ftr-449	347	2	a	a	PRON
ftr-449	347	3	sells	sell	VERB
ftr-449	347	4	the	the	DET
ftr-449	347	5	remainder	remainder	NOUN
ftr-449	347	6	for	for	ADP
ftr-449	347	7	this	this	DET
ftr-449	347	8	amount	amount	NOUN
ftr-449	347	9	,	,	PUNCT
ftr-449	347	10	reinvests	reinvest	VERB
ftr-449	347	11	the	the	DET
ftr-449	347	12	proceeds	proceed	NOUN
ftr-449	347	13	at	at	ADP
ftr-449	347	14	6	6	NUM
ftr-449	347	15	%	%	NOUN
ftr-449	347	16	interest	interest	NOUN
ftr-449	347	17	compounded	compound	VERB
ftr-449	347	18	annually	annually	ADV
ftr-449	347	19	and	and	CCONJ
ftr-449	347	20	lives	live	VERB
ftr-449	347	21	exactly	exactly	ADV
ftr-449	347	22	her	her	PRON
ftr-449	347	23	life	life	NOUN
ftr-449	347	24	expectancy	expectancy	NOUN
ftr-449	347	25	of	of	ADP
ftr-449	347	26	five	five	NUM
ftr-449	347	27	years	year	NOUN
ftr-449	347	28	,	,	PUNCT
ftr-449	347	29	the	the	DET
ftr-449	347	30	accumulated	accumulate	VERB
ftr-449	347	31	value	value	NOUN
ftr-449	347	32	of	of	ADP
ftr-449	347	33	the	the	DET
ftr-449	347	34	invested	invest	VERB
ftr-449	347	35	proceeds	proceed	NOUN
ftr-449	347	36	will	will	AUX
ftr-449	347	37	be	be	AUX
ftr-449	347	38	$	$	SYM
ftr-449	347	39	500,000	500,000	NUM
ftr-449	347	40	on	on	ADP
ftr-449	347	41	the	the	DET
ftr-449	347	42	date	date	NOUN
ftr-449	347	43	of	of	ADP
ftr-449	347	44	her	her	PRON
ftr-449	347	45	death	death	NOUN
ftr-449	347	46	.	.	PUNCT
ftr-449	348	1	thus	thus	ADV
ftr-449	348	2	,	,	PUNCT
ftr-449	348	3	there	there	PRON
ftr-449	348	4	will	will	AUX
ftr-449	348	5	be	be	AUX
ftr-449	348	6	no	no	DET
ftr-449	348	7	depletion	depletion	NOUN
ftr-449	348	8	in	in	ADP
ftr-449	348	9	her	her	PRON
ftr-449	348	10	estate	estate	NOUN
ftr-449	348	11	.	.	PUNCT
ftr-449	349	1	year	year	NOUN
ftr-449	349	2	amount	amount	NOUN
ftr-449	349	3	at	at	ADP
ftr-449	349	4	year	year	NOUN
ftr-449	349	5	-	-	PUNCT
ftr-449	349	6	beginning	begin	VERB
ftr-449	349	7	+	+	NUM
ftr-449	349	8	income	income	NOUN
ftr-449	349	9	during	during	ADP
ftr-449	349	10	year	year	NOUN
ftr-449	349	11	@	@	ADP
ftr-449	349	12	6	6	NUM
ftr-449	349	13	%	%	NOUN
ftr-449	349	14	=	=	NOUN
ftr-449	349	15	amount	amount	NOUN
ftr-449	349	16	at	at	ADP
ftr-449	349	17	year	year	NOUN
ftr-449	349	18	-	-	PUNCT
ftr-449	349	19	end	end	NOUN
ftr-449	349	20	1	1	NUM
ftr-449	349	21	$	$	SYM
ftr-449	349	22	373,629	373,629	NUM
ftr-449	349	23	$	$	SYM
ftr-449	349	24	22,418	22,418	NUM
ftr-449	349	25	s396,047	s396,047	ADJ
ftr-449	349	26	2	2	NUM
ftr-449	349	27	396,047	396,047	NUM
ftr-449	349	28	23,763	23,763	NUM
ftr-449	349	29	419,810	419,810	NUM
ftr-449	349	30	3	3	NUM
ftr-449	349	31	419,810	419,810	NUM
ftr-449	349	32	25,189	25,189	NUM
ftr-449	349	33	444.999	444.999	NUM
ftr-449	349	34	4	4	NUM
ftr-449	349	35	444,999	444,999	NUM
ftr-449	349	36	26,700	26,700	NUM
ftr-449	349	37	471,699	471,699	NUM
ftr-449	349	38	5	5	NUM
ftr-449	349	39	471,699	471,699	NUM
ftr-449	349	40	28,302	28,302	NUM
ftr-449	349	41	500,001	500,001	NUM
ftr-449	349	42	t	t	NOUN
ftr-449	349	43	note	note	NOUN
ftr-449	349	44	,	,	PUNCT
ftr-449	349	45	however	however	ADV
ftr-449	349	46	,	,	PUNCT
ftr-449	349	47	that	that	SCONJ
ftr-449	349	48	ifa	ifa	PROPN
ftr-449	349	49	uses	use	VERB
ftr-449	349	50	any	any	DET
ftr-449	349	51	part	part	NOUN
ftr-449	349	52	of	of	ADP
ftr-449	349	53	the	the	DET
ftr-449	349	54	sale	sale	NOUN
ftr-449	349	55	proceeds	proceed	NOUN
ftr-449	349	56	or	or	CCONJ
ftr-449	349	57	even	even	ADV
ftr-449	349	58	sonte	sonte	NOUN
ftr-449	349	59	of	of	ADP
ftr-449	349	60	the	the	DET
ftr-449	349	61	income	income	NOUN
ftr-449	349	62	therefrom	therefrom	NOUN
ftr-449	349	63	to	to	PART
ftr-449	349	64	finance	finance	VERB
ftr-449	349	65	consumption	consumption	NOUN
ftr-449	349	66	in	in	ADP
ftr-449	349	67	excess	excess	NOUN
ftr-449	349	68	of	of	ADP
ftr-449	349	69	what	what	PRON
ftr-449	349	70	she	she	PRON
ftr-449	349	71	was	be	AUX
ftr-449	349	72	previously	previously	ADV
ftr-449	349	73	consuming	consume	VERB
ftr-449	349	74	,	,	PUNCT
ftr-449	349	75	the	the	DET
ftr-449	349	76	size	size	NOUN
ftr-449	349	77	of	of	ADP
ftr-449	349	78	her	her	PRON
ftr-449	349	79	gross	gross	ADJ
ftr-449	349	80	estate	estate	NOUN
ftr-449	349	81	will	will	AUX
ftr-449	349	82	be	be	AUX
ftr-449	349	83	reduced	reduce	VERB
ftr-449	349	84	.	.	PUNCT
ftr-449	350	1	*	*	PUNCT
ftr-449	350	2	the	the	DET
ftr-449	350	3	one	one	NUM
ftr-449	350	4	dollar	dollar	NOUN
ftr-449	350	5	discrepancyis	discrepancyis	ADJ
ftr-449	350	6	due	due	ADP
ftr-449	350	7	to	to	ADP
ftr-449	350	8	rounding	round	VERB
ftr-449	350	9	;	;	PUNCT
ftr-449	350	10	all	all	DET
ftr-449	350	11	numbers	number	NOUN
ftr-449	350	12	are	be	AUX
ftr-449	350	13	rounded	rounded	ADJ
ftr-449	350	14	to	to	ADP
ftr-449	350	15	the	the	DET
ftr-449	350	16	nearest	near	ADJ
ftr-449	350	17	dollar	dollar	NOUN
ftr-449	350	18	.	.	PUNCT
ftr-449	351	1	all	all	DET
ftr-449	351	2	computations	computation	NOUN
ftr-449	351	3	in	in	ADP
ftr-449	351	4	this	this	DET
ftr-449	351	5	article	article	NOUN
ftr-449	351	6	were	be	AUX
ftr-449	351	7	made	make	VERB
ftr-449	351	8	on	on	ADP
ftr-449	351	9	a	a	DET
ftr-449	351	10	hewlett	hewlett	PROPN
ftr-449	351	11	-	-	PUNCT
ftr-449	351	12	packard	packard	PROPN
ftr-449	351	13	hp12c	hp12c	X
ftr-449	351	14	programmable	programmable	ADJ
ftr-449	351	15	financial	financial	ADJ
ftr-449	351	16	calculator	calculator	NOUN
ftr-449	351	17	.	.	PUNCT
ftr-449	352	1	61	61	NUM
ftr-449	352	2	.	.	PUNCT
ftr-449	353	1	the	the	DET
ftr-449	353	2	approach	approach	NOUN
ftr-449	353	3	advocated	advocate	VERB
ftr-449	353	4	in	in	ADP
ftr-449	353	5	the	the	DET
ftr-449	353	6	text	text	NOUN
ftr-449	353	7	is	be	AUX
ftr-449	353	8	fully	fully	ADV
ftr-449	353	9	consistent	consistent	ADJ
ftr-449	353	10	with	with	ADP
ftr-449	353	11	united	united	PROPN
ftr-449	353	12	states	states	PROPN
ftr-449	353	13	v.	v.	PROPN
ftr-449	353	14	allen	allen	PROPN
ftr-449	353	15	,	,	PUNCT
ftr-449	353	16	293	293	NUM
ftr-449	353	17	f.2d	f.2d	ADP
ftr-449	353	18	916	916	NUM
ftr-449	353	19	(	(	PUNCT
ftr-449	353	20	10th	10th	ADJ
ftr-449	353	21	cir	cir	NOUN
ftr-449	353	22	.	.	PROPN
ftr-449	353	23	1961	1961	NUM
ftr-449	353	24	)	)	PUNCT
ftr-449	353	25	,	,	PUNCT
ftr-449	353	26	cert	cert	PROPN
ftr-449	353	27	.	.	PUNCT
ftr-449	354	1	denied	deny	VERB
ftr-449	354	2	,	,	PUNCT
ftr-449	354	3	368	368	NUM
ftr-449	354	4	u.s	u.s	PROPN
ftr-449	354	5	.	.	PROPN
ftr-449	354	6	944	944	NUM
ftr-449	354	7	(	(	PUNCT
ftr-449	354	8	1961	1961	NUM
ftr-449	354	9	)	)	PUNCT
ftr-449	354	10	.	.	PUNCT
ftr-449	355	1	in	in	ADP
ftr-449	355	2	that	that	DET
ftr-449	355	3	case	case	NOUN
ftr-449	355	4	,	,	PUNCT
ftr-449	355	5	mrs	mrs	PROPN
ftr-449	355	6	.	.	PROPN
ftr-449	355	7	allen	allen	PROPN
ftr-449	355	8	sold	sell	VERB
ftr-449	355	9	her	she	PRON
ftr-449	355	10	retained	retain	VERB
ftr-449	355	11	life	life	NOUN
ftr-449	355	12	estate	estate	NOUN
ftr-449	355	13	in	in	ADP
ftr-449	355	14	a	a	DET
ftr-449	355	15	trust	trust	NOUN
ftr-449	355	16	she	she	PRON
ftr-449	355	17	had	have	AUX
ftr-449	355	18	created	create	VERB
ftr-449	355	19	to	to	ADP
ftr-449	355	20	her	her	PRON
ftr-449	355	21	son	son	NOUN
ftr-449	355	22	for	for	ADP
ftr-449	355	23	an	an	DET
ftr-449	355	24	amount	amount	NOUN
ftr-449	355	25	slightly	slightly	ADV
ftr-449	355	26	in	in	ADP
ftr-449	355	27	excess	excess	NOUN
ftr-449	355	28	of	of	ADP
ftr-449	355	29	its	its	PRON
ftr-449	355	30	actuarial	actuarial	ADJ
ftr-449	355	31	value	value	NOUN
ftr-449	355	32	.	.	PUNCT
ftr-449	356	1	the	the	DET
ftr-449	356	2	trial	trial	NOUN
ftr-449	356	3	court	court	NOUN
ftr-449	356	4	found	find	VERB
ftr-449	356	5	that	that	SCONJ
ftr-449	356	6	her	her	PRON
ftr-449	356	7	transfer	transfer	NOUN
ftr-449	356	8	of	of	ADP
ftr-449	356	9	her	her	PRON
ftr-449	356	10	life	life	NOUN
ftr-449	356	11	estate	estate	NOUN
ftr-449	356	12	was	be	AUX
ftr-449	356	13	made	make	VERB
ftr-449	356	14	in	in	ADP
ftr-449	356	15	1999	1999	NUM
ftr-449	356	16	]	]	PUNCT
ftr-449	356	17	florida	florida	PROPN
ftr-449	356	18	tax	tax	PROPN
ftr-449	356	19	review	review	NOUN
ftr-449	356	20	of	of	ADP
ftr-449	356	21	course	course	NOUN
ftr-449	356	22	,	,	PUNCT
ftr-449	356	23	in	in	ADP
ftr-449	356	24	some	some	DET
ftr-449	356	25	cases	case	NOUN
ftr-449	356	26	,	,	PUNCT
ftr-449	356	27	the	the	DET
ftr-449	356	28	transferor	transferor	NOUN
ftr-449	356	29	will	will	AUX
ftr-449	356	30	die	die	VERB
ftr-449	356	31	prematurely	prematurely	ADV
ftr-449	356	32	,	,	PUNCT
ftr-449	356	33	in	in	ADP
ftr-449	356	34	which	which	DET
ftr-449	356	35	case	case	NOUN
ftr-449	356	36	his	his	PRON
ftr-449	356	37	gross	gross	ADJ
ftr-449	356	38	estate	estate	NOUN
ftr-449	356	39	will	will	AUX
ftr-449	356	40	be	be	AUX
ftr-449	356	41	not	not	PART
ftr-449	356	42	be	be	AUX
ftr-449	356	43	fully	fully	ADV
ftr-449	356	44	replenished	replenish	VERB
ftr-449	356	45	by	by	ADP
ftr-449	356	46	reinvestment	reinvestment	NOUN
ftr-449	356	47	of	of	ADP
ftr-449	356	48	the	the	DET
ftr-449	356	49	sale	sale	NOUN
ftr-449	356	50	proceeds	proceed	NOUN
ftr-449	356	51	,	,	PUNCT
ftr-449	356	52	while	while	SCONJ
ftr-449	356	53	in	in	ADP
ftr-449	356	54	others	other	NOUN
ftr-449	356	55	the	the	DET
ftr-449	356	56	transferor	transferor	NOUN
ftr-449	356	57	will	will	AUX
ftr-449	356	58	outlive	outlive	VERB
ftr-449	356	59	his	his	PRON
ftr-449	356	60	life	life	NOUN
ftr-449	356	61	expectancy	expectancy	NOUN
ftr-449	356	62	,	,	PUNCT
ftr-449	356	63	in	in	ADP
ftr-449	356	64	which	which	DET
ftr-449	356	65	event	event	NOUN
ftr-449	356	66	the	the	DET
ftr-449	356	67	amount	amount	NOUN
ftr-449	356	68	of	of	ADP
ftr-449	356	69	the	the	DET
ftr-449	356	70	reinvested	reinveste	VERB
ftr-449	356	71	proceeds	proceed	NOUN
ftr-449	356	72	should	should	AUX
ftr-449	356	73	exceed	exceed	VERB
ftr-449	356	74	that	that	DET
ftr-449	356	75	value	value	NOUN
ftr-449	356	76	of	of	ADP
ftr-449	356	77	the	the	DET
ftr-449	356	78	underlying	underlie	VERB
ftr-449	356	79	fee	fee	NOUN
ftr-449	356	80	on	on	ADP
ftr-449	356	81	the	the	DET
ftr-449	356	82	date	date	NOUN
ftr-449	356	83	of	of	ADP
ftr-449	356	84	the	the	DET
ftr-449	356	85	sale	sale	NOUN
ftr-449	356	86	.	.	PUNCT
ftr-449	357	1	likewise	likewise	ADV
ftr-449	357	2	,	,	PUNCT
ftr-449	357	3	in	in	ADP
ftr-449	357	4	some	some	DET
ftr-449	357	5	cases	case	NOUN
ftr-449	357	6	,	,	PUNCT
ftr-449	357	7	the	the	DET
ftr-449	357	8	return	return	NOUN
ftr-449	357	9	realized	realize	VERB
ftr-449	357	10	by	by	ADP
ftr-449	357	11	the	the	DET
ftr-449	357	12	seller	seller	NOUN
ftr-449	357	13	of	of	ADP
ftr-449	357	14	the	the	DET
ftr-449	357	15	remainder	remainder	NOUN
ftr-449	357	16	will	will	AUX
ftr-449	357	17	be	be	AUX
ftr-449	357	18	greater	great	ADJ
ftr-449	357	19	than	than	ADP
ftr-449	357	20	that	that	PRON
ftr-449	357	21	assumed	assume	VERB
ftr-449	357	22	in	in	ADP
ftr-449	357	23	the	the	DET
ftr-449	357	24	government	government	NOUN
ftr-449	357	25	's	's	PART
ftr-449	357	26	tables	table	NOUN
ftr-449	357	27	while	while	SCONJ
ftr-449	357	28	in	in	ADP
ftr-449	357	29	other	other	ADJ
ftr-449	357	30	cases	case	NOUN
ftr-449	357	31	it	it	PRON
ftr-449	357	32	will	will	AUX
ftr-449	357	33	be	be	AUX
ftr-449	357	34	less	less	ADJ
ftr-449	357	35	.	.	PUNCT
ftr-449	358	1	but	but	CCONJ
ftr-449	358	2	as	as	SCONJ
ftr-449	358	3	the	the	DET
ftr-449	358	4	supreme	supreme	PROPN
ftr-449	358	5	court	court	PROPN
ftr-449	358	6	recognized	recognize	VERB
ftr-449	358	7	in	in	ADP
ftr-449	358	8	another	another	DET
ftr-449	358	9	context	context	NOUN
ftr-449	358	10	,	,	PUNCT
ftr-449	358	11	"	"	PUNCT
ftr-449	358	12	the	the	DET
ftr-449	358	13	united	united	PROPN
ftr-449	358	14	states	states	PROPN
ftr-449	358	15	is	be	AUX
ftr-449	358	16	in	in	ADP
ftr-449	358	17	business	business	NOUN
ftr-449	358	18	with	with	ADP
ftr-449	358	19	enough	enough	ADJ
ftr-449	358	20	different	different	ADJ
ftr-449	358	21	taxpayers	taxpayer	NOUN
ftr-449	358	22	so	so	SCONJ
ftr-449	358	23	that	that	SCONJ
ftr-449	358	24	the	the	DET
ftr-449	358	25	law	law	NOUN
ftr-449	358	26	of	of	ADP
ftr-449	358	27	averages	average	NOUN
ftr-449	358	28	has	have	VERB
ftr-449	358	29	ample	ample	ADJ
ftr-449	358	30	opportunity	opportunity	NOUN
ftr-449	358	31	to	to	PART
ftr-449	358	32	work	work	VERB
ftr-449	358	33	.	.	PUNCT
ftr-449	359	1	"'6	"'6	PUNCT
ftr-449	359	2	moreover	moreover	ADV
ftr-449	359	3	,	,	PUNCT
ftr-449	359	4	the	the	DET
ftr-449	359	5	gradow	gradow	NOUN
ftr-449	359	6	construction	construction	NOUN
ftr-449	359	7	of	of	ADP
ftr-449	359	8	"	"	PUNCT
ftr-449	359	9	adequate	adequate	ADJ
ftr-449	359	10	and	and	CCONJ
ftr-449	359	11	full	full	ADJ
ftr-449	359	12	consideration	consideration	NOUN
ftr-449	359	13	"	"	PUNCT
ftr-449	359	14	results	result	NOUN
ftr-449	359	15	in	in	ADP
ftr-449	359	16	an	an	DET
ftr-449	359	17	excessive	excessive	ADJ
ftr-449	359	18	inclusion	inclusion	NOUN
ftr-449	359	19	of	of	ADP
ftr-449	359	20	value	value	NOUN
ftr-449	359	21	when	when	SCONJ
ftr-449	359	22	a	a	DET
ftr-449	359	23	fee	fee	NOUN
ftr-449	359	24	owner	owner	NOUN
ftr-449	359	25	sells	sell	VERB
ftr-449	359	26	a	a	DET
ftr-449	359	27	remainder	remainder	NOUN
ftr-449	359	28	for	for	ADP
ftr-449	359	29	its	its	PRON
ftr-449	359	30	actuarial	actuarial	ADJ
ftr-449	359	31	value	value	NOUN
ftr-449	359	32	,	,	PUNCT
ftr-449	359	33	since	since	SCONJ
ftr-449	359	34	then	then	ADV
ftr-449	359	35	the	the	DET
ftr-449	359	36	seller	seller	NOUN
ftr-449	359	37	's	's	PART
ftr-449	359	38	gross	gross	ADJ
ftr-449	359	39	estate	estate	NOUN
ftr-449	359	40	will	will	AUX
ftr-449	359	41	include	include	VERB
ftr-449	359	42	not	not	PART
ftr-449	359	43	only	only	ADV
ftr-449	359	44	the	the	DET
ftr-449	359	45	underlying	underlie	VERB
ftr-449	359	46	fee	fee	NOUN
ftr-449	359	47	at	at	ADP
ftr-449	359	48	its	its	PRON
ftr-449	359	49	date	date	NOUN
ftr-449	359	50	-	-	PUNCT
ftr-449	359	51	of	of	ADP
ftr-449	359	52	-	-	PUNCT
ftr-449	359	53	death	death	NOUN
ftr-449	359	54	value	value	NOUN
ftr-449	359	55	,	,	PUNCT
ftr-449	359	56	but	but	CCONJ
ftr-449	359	57	also	also	ADV
ftr-449	359	58	the	the	DET
ftr-449	359	59	consideration	consideration	NOUN
ftr-449	359	60	received	receive	VERB
ftr-449	359	61	for	for	ADP
ftr-449	359	62	the	the	DET
ftr-449	359	63	sale	sale	NOUN
ftr-449	359	64	of	of	ADP
ftr-449	359	65	the	the	DET
ftr-449	359	66	remainder	remainder	NOUN
ftr-449	359	67	together	together	ADV
ftr-449	359	68	with	with	ADP
ftr-449	359	69	all	all	DET
ftr-449	359	70	income	income	NOUN
ftr-449	359	71	that	that	PRON
ftr-449	359	72	has	have	AUX
ftr-449	359	73	accumulated	accumulate	VERB
ftr-449	359	74	on	on	ADP
ftr-449	359	75	that	that	DET
ftr-449	359	76	consideration	consideration	NOUN
ftr-449	359	77	.	.	PUNCT
ftr-449	360	1	assume	assume	VERB
ftr-449	360	2	that	that	SCONJ
ftr-449	360	3	a	a	X
ftr-449	360	4	,	,	PUNCT
ftr-449	360	5	who	who	PRON
ftr-449	360	6	has	have	VERB
ftr-449	360	7	a	a	DET
ftr-449	360	8	five	five	NUM
ftr-449	360	9	-	-	PUNCT
ftr-449	360	10	year	year	NOUN
ftr-449	360	11	life	life	NOUN
ftr-449	360	12	expectancy	expectancy	NOUN
ftr-449	360	13	,	,	PUNCT
ftr-449	360	14	sells	sell	VERB
ftr-449	360	15	a	a	DET
ftr-449	360	16	remainder	remainder	NOUN
ftr-449	360	17	interest	interest	NOUN
ftr-449	360	18	in	in	ADP
ftr-449	360	19	blackacre	blackacre	PROPN
ftr-449	360	20	(	(	PUNCT
ftr-449	360	21	which	which	PRON
ftr-449	360	22	has	have	VERB
ftr-449	360	23	a	a	DET
ftr-449	360	24	current	current	ADJ
ftr-449	360	25	fee	fee	NOUN
ftr-449	360	26	value	value	NOUN
ftr-449	360	27	of	of	ADP
ftr-449	360	28	$	$	SYM
ftr-449	360	29	500,000	500,000	NUM
ftr-449	360	30	)	)	PUNCT
ftr-449	360	31	to	to	ADP
ftr-449	360	32	b	b	NOUN
ftr-449	360	33	at	at	ADP
ftr-449	360	34	a	a	DET
ftr-449	360	35	time	time	NOUN
ftr-449	360	36	when	when	SCONJ
ftr-449	360	37	the	the	DET
ftr-449	360	38	interest	interest	NOUN
ftr-449	360	39	rate	rate	NOUN
ftr-449	360	40	used	use	VERB
ftr-449	360	41	for	for	ADP
ftr-449	360	42	valuing	value	VERB
ftr-449	360	43	remainders	remainder	NOUN
ftr-449	360	44	is	be	AUX
ftr-449	360	45	6	6	NUM
ftr-449	360	46	%	%	NOUN
ftr-449	360	47	,	,	PUNCT
ftr-449	360	48	reserving	reserve	VERB
ftr-449	360	49	a	a	DET
ftr-449	360	50	life	life	NOUN
ftr-449	360	51	estate	estate	NOUN
ftr-449	360	52	to	to	ADP
ftr-449	360	53	herself	herself	PRON
ftr-449	360	54	.	.	PUNCT
ftr-449	361	1	if	if	SCONJ
ftr-449	361	2	a	a	PRON
ftr-449	361	3	sells	sell	VERB
ftr-449	361	4	the	the	DET
ftr-449	361	5	remainder	remainder	NOUN
ftr-449	361	6	for	for	ADP
ftr-449	361	7	its	its	PRON
ftr-449	361	8	actuarial	actuarial	ADJ
ftr-449	361	9	value	value	NOUN
ftr-449	361	10	of	of	ADP
ftr-449	361	11	$	$	SYM
ftr-449	361	12	373,62963	373,62963	NUM
ftr-449	361	13	rather	rather	ADV
ftr-449	361	14	than	than	ADP
ftr-449	361	15	its	its	PRON
ftr-449	361	16	fee	fee	NOUN
ftr-449	361	17	value	value	NOUN
ftr-449	361	18	of	of	ADP
ftr-449	361	19	$	$	SYM
ftr-449	361	20	500,000	500,000	NUM
ftr-449	361	21	,	,	PUNCT
ftr-449	361	22	blackacre	blackacre	ADJ
ftr-449	361	23	will	will	NOUN
ftr-449	361	24	,	,	PUNCT
ftr-449	361	25	according	accord	VERB
ftr-449	361	26	to	to	ADP
ftr-449	361	27	gradow	gradow	NOUN
ftr-449	361	28	,	,	PUNCT
ftr-449	361	29	be	be	AUX
ftr-449	361	30	included	include	VERB
ftr-449	361	31	ina	ina	PROPN
ftr-449	361	32	's	's	PART
ftr-449	361	33	gross	gross	ADJ
ftr-449	361	34	estate	estate	NOUN
ftr-449	361	35	at	at	ADP
ftr-449	361	36	its	its	PRON
ftr-449	361	37	date	date	NOUN
ftr-449	361	38	-	-	PUNCT
ftr-449	361	39	of	of	ADP
ftr-449	361	40	-	-	PUNCT
ftr-449	361	41	death	death	NOUN
ftr-449	361	42	value	value	NOUN
ftr-449	361	43	,	,	PUNCT
ftr-449	361	44	i.e.	i.e.	X
ftr-449	361	45	,	,	PUNCT
ftr-449	361	46	$	$	SYM
ftr-449	361	47	500,000	500,000	NUM
ftr-449	361	48	if	if	SCONJ
ftr-449	361	49	blackacre	blackacre	ADJ
ftr-449	361	50	does	do	AUX
ftr-449	361	51	not	not	PART
ftr-449	361	52	change	change	VERB
ftr-449	361	53	value	value	NOUN
ftr-449	361	54	.	.	PUNCT
ftr-449	362	1	however	however	ADV
ftr-449	362	2	,	,	PUNCT
ftr-449	362	3	a	a	DET
ftr-449	362	4	's	's	PART
ftr-449	362	5	gross	gross	ADJ
ftr-449	362	6	estate	estate	NOUN
ftr-449	362	7	will	will	AUX
ftr-449	362	8	also	also	ADV
ftr-449	362	9	include	include	VERB
ftr-449	362	10	the	the	DET
ftr-449	362	11	consideration	consideration	NOUN
ftr-449	362	12	a	a	DET
ftr-449	362	13	received	receive	VERB
ftr-449	362	14	for	for	ADP
ftr-449	362	15	the	the	DET
ftr-449	362	16	remainder	remainder	NOUN
ftr-449	362	17	and	and	CCONJ
ftr-449	362	18	the	the	DET
ftr-449	362	19	income	income	NOUN
ftr-449	362	20	that	that	PRON
ftr-449	362	21	accumulates	accumulate	VERB
ftr-449	362	22	on	on	ADP
ftr-449	362	23	it	it	PRON
ftr-449	362	24	.	.	PUNCT
ftr-449	363	1	if	if	SCONJ
ftr-449	363	2	a	a	DET
ftr-449	363	3	reinvests	reinvest	VERB
ftr-449	363	4	her	her	PRON
ftr-449	363	5	sale	sale	NOUN
ftr-449	363	6	proceeds	proceed	NOUN
ftr-449	363	7	of	of	ADP
ftr-449	363	8	$	$	SYM
ftr-449	363	9	373,629	373,629	NUM
ftr-449	363	10	at	at	ADP
ftr-449	363	11	6	6	NUM
ftr-449	363	12	%	%	NOUN
ftr-449	363	13	interest	interest	NOUN
ftr-449	363	14	compounded	compound	VERB
ftr-449	363	15	annually	annually	ADV
ftr-449	363	16	and	and	CCONJ
ftr-449	363	17	lives	live	VERB
ftr-449	363	18	exactly	exactly	ADV
ftr-449	363	19	her	her	PRON
ftr-449	363	20	life	life	NOUN
ftr-449	363	21	expectancy	expectancy	NOUN
ftr-449	363	22	of	of	ADP
ftr-449	363	23	five	five	NUM
ftr-449	363	24	years	year	NOUN
ftr-449	363	25	,	,	PUNCT
ftr-449	363	26	the	the	DET
ftr-449	363	27	proceeds	proceed	NOUN
ftr-449	363	28	will	will	AUX
ftr-449	363	29	grow	grow	VERB
ftr-449	363	30	to	to	ADP
ftr-449	363	31	$	$	SYM
ftr-449	363	32	500,000	500,000	NUM
ftr-449	363	33	by	by	ADP
ftr-449	363	34	"	"	PUNCT
ftr-449	363	35	contemplation	contemplation	NOUN
ftr-449	363	36	of	of	ADP
ftr-449	363	37	death	death	NOUN
ftr-449	363	38	.	.	PUNCT
ftr-449	363	39	"	"	PUNCT
ftr-449	364	1	consequently	consequently	ADV
ftr-449	364	2	,	,	PUNCT
ftr-449	364	3	the	the	DET
ftr-449	364	4	trust	trust	NOUN
ftr-449	364	5	principal	principal	NOUN
ftr-449	364	6	was	be	AUX
ftr-449	364	7	includible	includible	ADJ
ftr-449	364	8	in	in	ADP
ftr-449	364	9	her	her	PRON
ftr-449	364	10	gross	gross	ADJ
ftr-449	364	11	estate	estate	NOUN
ftr-449	364	12	under	under	ADP
ftr-449	364	13	§	§	PROPN
ftr-449	364	14	2035	2035	NUM
ftr-449	364	15	as	as	ADP
ftr-449	364	16	then	then	ADV
ftr-449	364	17	in	in	ADP
ftr-449	364	18	effect	effect	NOUN
ftr-449	364	19	unless	unless	SCONJ
ftr-449	364	20	the	the	DET
ftr-449	364	21	sale	sale	NOUN
ftr-449	364	22	was	be	AUX
ftr-449	364	23	for	for	ADP
ftr-449	364	24	an	an	DET
ftr-449	364	25	"	"	PUNCT
ftr-449	364	26	adequate	adequate	ADJ
ftr-449	364	27	and	and	CCONJ
ftr-449	364	28	full	full	ADJ
ftr-449	364	29	consideration	consideration	NOUN
ftr-449	364	30	.	.	PUNCT
ftr-449	364	31	"	"	PUNCT
ftr-449	365	1	i	i	PRON
ftr-449	365	2	d.	d.	PROPN
ftr-449	365	3	at	at	ADP
ftr-449	365	4	917	917	NUM
ftr-449	365	5	.	.	PUNCT
ftr-449	366	1	on	on	ADP
ftr-449	366	2	appeal	appeal	NOUN
ftr-449	366	3	,	,	PUNCT
ftr-449	366	4	the	the	DET
ftr-449	366	5	majority	majority	NOUN
ftr-449	366	6	opinion	opinion	NOUN
ftr-449	366	7	held	hold	VERB
ftr-449	366	8	that	that	SCONJ
ftr-449	366	9	the	the	DET
ftr-449	366	10	consideration	consideration	NOUN
ftr-449	366	11	was	be	AUX
ftr-449	366	12	inadequate	inadequate	ADJ
ftr-449	366	13	,	,	PUNCT
ftr-449	366	14	since	since	SCONJ
ftr-449	366	15	the	the	DET
ftr-449	366	16	purpose	purpose	NOUN
ftr-449	366	17	of	of	ADP
ftr-449	366	18	the	the	DET
ftr-449	366	19	statute	statute	NOUN
ftr-449	366	20	was	be	AUX
ftr-449	366	21	to	to	PART
ftr-449	366	22	include	include	VERB
ftr-449	366	23	in	in	ADP
ftr-449	366	24	the	the	DET
ftr-449	366	25	gross	gross	ADJ
ftr-449	366	26	estate	estate	NOUN
ftr-449	366	27	the	the	DET
ftr-449	366	28	same	same	ADJ
ftr-449	366	29	amount	amount	NOUN
ftr-449	366	30	that	that	PRON
ftr-449	366	31	would	would	AUX
ftr-449	366	32	have	have	AUX
ftr-449	366	33	been	be	AUX
ftr-449	366	34	if	if	SCONJ
ftr-449	366	35	no	no	DET
ftr-449	366	36	transfer	transfer	NOUN
ftr-449	366	37	had	have	AUX
ftr-449	366	38	occurred	occur	VERB
ftr-449	366	39	.	.	PUNCT
ftr-449	367	1	i	i	PRON
ftr-449	367	2	d.	d.	PROPN
ftr-449	367	3	at	at	ADP
ftr-449	367	4	917	917	NUM
ftr-449	367	5	-	-	SYM
ftr-449	367	6	18	18	NUM
ftr-449	367	7	.	.	PUNCT
ftr-449	368	1	if	if	SCONJ
ftr-449	368	2	mrs	mrs	PROPN
ftr-449	368	3	.	.	PROPN
ftr-449	368	4	allen	allen	PROPN
ftr-449	368	5	had	have	AUX
ftr-449	368	6	retained	retain	VERB
ftr-449	368	7	her	her	PRON
ftr-449	368	8	life	life	NOUN
ftr-449	368	9	estate	estate	NOUN
ftr-449	368	10	until	until	ADP
ftr-449	368	11	death	death	NOUN
ftr-449	368	12	,	,	PUNCT
ftr-449	368	13	the	the	DET
ftr-449	368	14	full	full	ADJ
ftr-449	368	15	date	date	NOUN
ftr-449	368	16	-	-	PUNCT
ftr-449	368	17	of	of	ADP
ftr-449	368	18	-	-	PUNCT
ftr-449	368	19	death	death	NOUN
ftr-449	368	20	value	value	NOUN
ftr-449	368	21	of	of	ADP
ftr-449	368	22	the	the	DET
ftr-449	368	23	trust	trust	NOUN
ftr-449	368	24	principal	principal	NOUN
ftr-449	368	25	would	would	AUX
ftr-449	368	26	have	have	AUX
ftr-449	368	27	been	be	AUX
ftr-449	368	28	included	include	VERB
ftr-449	368	29	in	in	ADP
ftr-449	368	30	her	her	PRON
ftr-449	368	31	gross	gross	ADJ
ftr-449	368	32	estate	estate	NOUN
ftr-449	368	33	pursuant	pursuant	ADJ
ftr-449	368	34	to	to	ADP
ftr-449	368	35	§	§	PROPN
ftr-449	368	36	2036	2036	NUM
ftr-449	368	37	.	.	PUNCT
ftr-449	369	1	obviously	obviously	ADV
ftr-449	369	2	,	,	PUNCT
ftr-449	369	3	the	the	DET
ftr-449	369	4	consideration	consideration	NOUN
ftr-449	369	5	mrs	mrs	PROPN
ftr-449	369	6	.	.	PROPN
ftr-449	369	7	allen	allen	PROPN
ftr-449	369	8	received	receive	VERB
ftr-449	369	9	for	for	ADP
ftr-449	369	10	her	her	PRON
ftr-449	369	11	life	life	NOUN
ftr-449	369	12	estate	estate	NOUN
ftr-449	369	13	did	do	AUX
ftr-449	369	14	not	not	PART
ftr-449	369	15	replenish	replenish	VERB
ftr-449	369	16	her	her	PRON
ftr-449	369	17	estate	estate	NOUN
ftr-449	369	18	for	for	ADP
ftr-449	369	19	the	the	DET
ftr-449	369	20	amount	amount	NOUN
ftr-449	369	21	that	that	PRON
ftr-449	369	22	had	have	AUX
ftr-449	369	23	been	be	AUX
ftr-449	369	24	removed	remove	VERB
ftr-449	369	25	from	from	ADP
ftr-449	369	26	it	it	PRON
ftr-449	369	27	(	(	PUNCT
ftr-449	369	28	i.e.	i.e.	X
ftr-449	369	29	,	,	PUNCT
ftr-449	369	30	the	the	DET
ftr-449	369	31	value	value	NOUN
ftr-449	369	32	of	of	ADP
ftr-449	369	33	the	the	DET
ftr-449	369	34	trust	trust	NOUN
ftr-449	369	35	principal	principal	NOUN
ftr-449	369	36	)	)	PUNCT
ftr-449	369	37	;	;	PUNCT
ftr-449	369	38	indeed	indeed	ADV
ftr-449	369	39	,	,	PUNCT
ftr-449	369	40	it	it	PRON
ftr-449	369	41	only	only	ADV
ftr-449	369	42	reimbursed	reimburse	VERB
ftr-449	369	43	her	she	PRON
ftr-449	369	44	for	for	ADP
ftr-449	369	45	the	the	DET
ftr-449	369	46	income	income	NOUN
ftr-449	369	47	she	she	PRON
ftr-449	369	48	otherwise	otherwise	ADV
ftr-449	369	49	would	would	AUX
ftr-449	369	50	have	have	AUX
ftr-449	369	51	received	receive	VERB
ftr-449	369	52	from	from	ADP
ftr-449	369	53	her	her	PRON
ftr-449	369	54	life	life	NOUN
ftr-449	369	55	estate	estate	NOUN
ftr-449	369	56	.	.	PUNCT
ftr-449	370	1	full	full	ADJ
ftr-449	370	2	replenishment	replenishment	NOUN
ftr-449	370	3	could	could	AUX
ftr-449	370	4	be	be	AUX
ftr-449	370	5	accomplished	accomplish	VERB
ftr-449	370	6	only	only	ADV
ftr-449	370	7	by	by	ADP
ftr-449	370	8	including	include	VERB
ftr-449	370	9	the	the	DET
ftr-449	370	10	trust	trust	NOUN
ftr-449	370	11	principal	principal	NOUN
ftr-449	370	12	at	at	ADP
ftr-449	370	13	its	its	PRON
ftr-449	370	14	date	date	NOUN
ftr-449	370	15	-	-	PUNCT
ftr-449	370	16	of	of	ADP
ftr-449	370	17	-	-	PUNCT
ftr-449	370	18	death	death	NOUN
ftr-449	370	19	value	value	NOUN
ftr-449	370	20	.	.	PUNCT
ftr-449	371	1	in	in	ADP
ftr-449	371	2	contrast	contrast	NOUN
ftr-449	371	3	,	,	PUNCT
ftr-449	371	4	where	where	SCONJ
ftr-449	371	5	a	a	DET
ftr-449	371	6	remainder	remainder	NOUN
ftr-449	371	7	is	be	AUX
ftr-449	371	8	sold	sell	VERB
ftr-449	371	9	for	for	ADP
ftr-449	371	10	its	its	PRON
ftr-449	371	11	actuarial	actuarial	ADJ
ftr-449	371	12	value	value	NOUN
ftr-449	371	13	,	,	PUNCT
ftr-449	371	14	the	the	DET
ftr-449	371	15	amount	amount	NOUN
ftr-449	371	16	included	include	VERB
ftr-449	371	17	in	in	ADP
ftr-449	371	18	the	the	DET
ftr-449	371	19	seller	seller	NOUN
ftr-449	371	20	's	's	PART
ftr-449	371	21	gross	gross	ADJ
ftr-449	371	22	estate	estate	NOUN
ftr-449	371	23	will	will	AUX
ftr-449	371	24	equal	equal	VERB
ftr-449	371	25	the	the	DET
ftr-449	371	26	value	value	NOUN
ftr-449	371	27	of	of	ADP
ftr-449	371	28	the	the	DET
ftr-449	371	29	entire	entire	ADJ
ftr-449	371	30	property	property	NOUN
ftr-449	371	31	at	at	ADP
ftr-449	371	32	the	the	DET
ftr-449	371	33	time	time	NOUN
ftr-449	371	34	of	of	ADP
ftr-449	371	35	transfer	transfer	NOUN
ftr-449	371	36	if	if	SCONJ
ftr-449	371	37	she	she	PRON
ftr-449	371	38	lives	live	VERB
ftr-449	371	39	her	her	PRON
ftr-449	371	40	full	full	ADJ
ftr-449	371	41	life	life	NOUN
ftr-449	371	42	expectancy	expectancy	NOUN
ftr-449	371	43	and	and	CCONJ
ftr-449	371	44	invests	invest	VERB
ftr-449	371	45	the	the	DET
ftr-449	371	46	sale	sale	NOUN
ftr-449	371	47	proceeds	proceed	NOUN
ftr-449	371	48	.	.	PUNCT
ftr-449	372	1	see	see	VERB
ftr-449	372	2	supra	supra	PROPN
ftr-449	372	3	note	note	PROPN
ftr-449	372	4	60	60	NUM
ftr-449	372	5	.	.	PUNCT
ftr-449	373	1	hence	hence	ADV
ftr-449	373	2	the	the	DET
ftr-449	373	3	equilibrium	equilibrium	NOUN
ftr-449	373	4	sought	seek	VERB
ftr-449	373	5	by	by	ADP
ftr-449	373	6	the	the	DET
ftr-449	373	7	court	court	NOUN
ftr-449	373	8	in	in	ADP
ftr-449	373	9	allen	allen	PROPN
ftr-449	373	10	will	will	AUX
ftr-449	373	11	be	be	AUX
ftr-449	373	12	achieved	achieve	VERB
ftr-449	373	13	.	.	PUNCT
ftr-449	374	1	paul	paul	PROPN
ftr-449	374	2	r.	r.	PROPN
ftr-449	374	3	mcdaniel	mcdaniel	PROPN
ftr-449	374	4	et	et	PROPN
ftr-449	374	5	al	al	PROPN
ftr-449	374	6	.	.	PROPN
ftr-449	374	7	,	,	PUNCT
ftr-449	374	8	federal	federal	ADJ
ftr-449	374	9	wealth	wealth	NOUN
ftr-449	374	10	transfer	transfer	NOUN
ftr-449	374	11	taxation	taxation	NOUN
ftr-449	374	12	304	304	NUM
ftr-449	374	13	(	(	PUNCT
ftr-449	374	14	4th	4th	ADJ
ftr-449	374	15	ed	ed	NOUN
ftr-449	374	16	.	.	PROPN
ftr-449	374	17	1999	1999	NUM
ftr-449	374	18	)	)	PUNCT
ftr-449	374	19	.	.	PUNCT
ftr-449	375	1	see	see	VERB
ftr-449	375	2	also	also	ADV
ftr-449	375	3	discussion	discussion	NOUN
ftr-449	375	4	of	of	ADP
ftr-449	375	5	this	this	DET
ftr-449	375	6	issue	issue	NOUN
ftr-449	375	7	in	in	ADP
ftr-449	375	8	wheeler	wheeler	PROPN
ftr-449	375	9	v.	v.	PROPN
ftr-449	375	10	united	united	PROPN
ftr-449	375	11	states	states	PROPN
ftr-449	375	12	,	,	PUNCT
ftr-449	375	13	116	116	NUM
ftr-449	375	14	f.3d	f.3d	NUM
ftr-449	375	15	749	749	NUM
ftr-449	375	16	,	,	PUNCT
ftr-449	375	17	759	759	NUM
ftr-449	375	18	-	-	SYM
ftr-449	375	19	61	61	NUM
ftr-449	375	20	(	(	PUNCT
ftr-449	375	21	5th	5th	ADJ
ftr-449	375	22	cir	cir	NOUN
ftr-449	375	23	.	.	PUNCT
ftr-449	375	24	1997	1997	NUM
ftr-449	375	25	)	)	PUNCT
ftr-449	375	26	.	.	PUNCT
ftr-449	376	1	62	62	NUM
ftr-449	376	2	.	.	PUNCT
ftr-449	376	3	northeastern	northeastern	PROPN
ftr-449	376	4	pa	pa	PROPN
ftr-449	376	5	.	.	PROPN
ftr-449	377	1	nat'l	nat'l	PROPN
ftr-449	377	2	bank	bank	PROPN
ftr-449	377	3	&	&	CCONJ
ftr-449	377	4	trust	trust	PROPN
ftr-449	377	5	co.	co.	PROPN
ftr-449	378	1	v.	v.	PROPN
ftr-449	378	2	united	united	PROPN
ftr-449	378	3	states	states	PROPN
ftr-449	378	4	,	,	PUNCT
ftr-449	378	5	387	387	NUM
ftr-449	378	6	u.s	u.s	PROPN
ftr-449	378	7	.	.	PROPN
ftr-449	378	8	213	213	NUM
ftr-449	378	9	,	,	PUNCT
ftr-449	378	10	224	224	NUM
ftr-449	378	11	(	(	PUNCT
ftr-449	378	12	1967	1967	NUM
ftr-449	378	13	)	)	PUNCT
ftr-449	378	14	(	(	PUNCT
ftr-449	378	15	quoting	quote	VERB
ftr-449	378	16	gelb	gelb	PROPN
ftr-449	378	17	v.	v.	ADP
ftr-449	378	18	commissioner	commissioner	PROPN
ftr-449	378	19	,	,	PUNCT
ftr-449	378	20	298	298	NUM
ftr-449	378	21	f.2d	f.2d	NOUN
ftr-449	378	22	544	544	NUM
ftr-449	378	23	,	,	PUNCT
ftr-449	378	24	551	551	NUM
ftr-449	378	25	-	-	SYM
ftr-449	378	26	52	52	NUM
ftr-449	378	27	(	(	PUNCT
ftr-449	378	28	2d	2d	NUM
ftr-449	378	29	cir	cir	NOUN
ftr-449	378	30	.	.	PUNCT
ftr-449	378	31	1962	1962	NUM
ftr-449	378	32	)	)	PUNCT
ftr-449	378	33	)	)	PUNCT
ftr-449	378	34	.	.	PUNCT
ftr-449	379	1	63	63	NUM
ftr-449	379	2	.	.	PUNCT
ftr-449	380	1	see	see	VERB
ftr-449	380	2	supra	supra	PROPN
ftr-449	380	3	note	note	NOUN
ftr-449	380	4	60	60	NUM
ftr-449	380	5	.	.	PUNCT
ftr-449	381	1	[	[	X
ftr-449	381	2	vol	vol	NOUN
ftr-449	381	3	4:8	4:8	NUM
ftr-449	381	4	estate	estate	NOUN
ftr-449	381	5	and	and	CCONJ
ftr-449	381	6	git	git	NOUN
ftr-449	381	7	tax	tax	NOUN
ftr-449	381	8	effects	effect	NOUN
ftr-449	381	9	of	of	ADP
ftr-449	381	10	selling	sell	VERB
ftr-449	381	11	a	a	DET
ftr-449	381	12	remainder	remainder	NOUN
ftr-449	381	13	the	the	DET
ftr-449	381	14	time	time	NOUN
ftr-449	381	15	of	of	ADP
ftr-449	381	16	her	her	PRON
ftr-449	381	17	death	death	NOUN
ftr-449	381	18	.	.	PUNCT
ftr-449	381	19	'	'	PUNCT
ftr-449	382	1	4	4	NUM
ftr-449	382	2	the	the	DET
ftr-449	382	3	estate	estate	NOUN
ftr-449	382	4	will	will	AUX
ftr-449	382	5	be	be	AUX
ftr-449	382	6	entitled	entitle	VERB
ftr-449	382	7	to	to	ADP
ftr-449	382	8	an	an	DET
ftr-449	382	9	offset	offset	NOUN
ftr-449	382	10	under	under	ADP
ftr-449	382	11	section	section	NOUN
ftr-449	382	12	2043(a	2043(a	NUM
ftr-449	382	13	)	)	PUNCT
ftr-449	382	14	for	for	ADP
ftr-449	382	15	the	the	DET
ftr-449	382	16	consideration	consideration	NOUN
ftr-449	382	17	a	a	DET
ftr-449	382	18	received	receive	VERB
ftr-449	382	19	for	for	ADP
ftr-449	382	20	the	the	DET
ftr-449	382	21	sale	sale	NOUN
ftr-449	382	22	of	of	ADP
ftr-449	382	23	the	the	DET
ftr-449	382	24	remainder	remainder	NOUN
ftr-449	382	25	,	,	PUNCT
ftr-449	382	26	that	that	ADV
ftr-449	382	27	is	is	ADV
ftr-449	382	28	,	,	PUNCT
ftr-449	382	29	$	$	SYM
ftr-449	382	30	373,629	373,629	NUM
ftr-449	382	31	.	.	PUNCT
ftr-449	382	32	'	'	PUNCT
ftr-449	383	1	thus	thus	ADV
ftr-449	383	2	,	,	PUNCT
ftr-449	383	3	the	the	DET
ftr-449	383	4	gradow	gradow	NOUN
ftr-449	383	5	approach	approach	NOUN
ftr-449	383	6	causes	cause	VERB
ftr-449	383	7	$	$	SYM
ftr-449	383	8	626,371	626,371	NUM
ftr-449	383	9	to	to	PART
ftr-449	383	10	be	be	AUX
ftr-449	383	11	included	include	VERB
ftr-449	383	12	in	in	ADP
ftr-449	383	13	a	a	DET
ftr-449	383	14	's	's	PART
ftr-449	383	15	gross	gross	ADJ
ftr-449	383	16	estate	estate	NOUN
ftr-449	383	17	when	when	SCONJ
ftr-449	383	18	a	a	PRON
ftr-449	383	19	sells	sell	VERB
ftr-449	383	20	the	the	DET
ftr-449	383	21	remainder	remainder	NOUN
ftr-449	383	22	[	[	X
ftr-449	383	23	$	$	SYM
ftr-449	383	24	500,000	500,000	NUM
ftr-449	383	25	+	+	CCONJ
ftr-449	383	26	$	$	SYM
ftr-449	383	27	500,000	500,000	NUM
ftr-449	383	28	$	$	SYM
ftr-449	383	29	373,629	373,629	NUM
ftr-449	383	30	]	]	PUNCT
ftr-449	383	31	,	,	PUNCT
ftr-449	383	32	as	as	SCONJ
ftr-449	383	33	contrasted	contrast	VERB
ftr-449	383	34	with	with	ADP
ftr-449	383	35	only	only	ADV
ftr-449	383	36	$	$	SYM
ftr-449	383	37	500,000	500,000	NUM
ftr-449	383	38	when	when	SCONJ
ftr-449	383	39	a	a	PRON
ftr-449	383	40	retains	retain	VERB
ftr-449	383	41	the	the	DET
ftr-449	383	42	fee.6	fee.6	NOUN
ftr-449	383	43	a	a	PRON
ftr-449	383	44	's	's	PART
ftr-449	383	45	gross	gross	ADJ
ftr-449	383	46	estate	estate	NOUN
ftr-449	383	47	has	have	AUX
ftr-449	383	48	been	be	AUX
ftr-449	383	49	substantially	substantially	ADV
ftr-449	383	50	increased	increase	VERB
ftr-449	383	51	-	-	PUNCT
ftr-449	383	52	not	not	PART
ftr-449	383	53	simply	simply	ADV
ftr-449	383	54	replenished	replenish	VERB
ftr-449	383	55	-	-	PUNCT
ftr-449	383	56	as	as	ADP
ftr-449	383	57	a	a	DET
ftr-449	383	58	result	result	NOUN
ftr-449	383	59	of	of	ADP
ftr-449	383	60	the	the	DET
ftr-449	383	61	sale	sale	NOUN
ftr-449	383	62	.	.	PUNCT
ftr-449	384	1	use	use	NOUN
ftr-449	384	2	of	of	ADP
ftr-449	384	3	the	the	DET
ftr-449	384	4	gradow	gradow	NOUN
ftr-449	384	5	approach	approach	NOUN
ftr-449	384	6	frustrates	frustrate	VERB
ftr-449	384	7	the	the	DET
ftr-449	384	8	very	very	ADV
ftr-449	384	9	"	"	PUNCT
ftr-449	384	10	equilibrium	equilibrium	NOUN
ftr-449	384	11	for	for	ADP
ftr-449	384	12	estate	estate	NOUN
ftr-449	384	13	tax	tax	NOUN
ftr-449	384	14	purposes	purpose	NOUN
ftr-449	384	15	"	"	PUNCT
ftr-449	384	16	which	which	PRON
ftr-449	384	17	that	that	DET
ftr-449	384	18	court	court	NOUN
ftr-449	384	19	sought	seek	VERB
ftr-449	384	20	to	to	PART
ftr-449	384	21	achieve.67	achieve.67	VERB
ftr-449	384	22	the	the	DET
ftr-449	384	23	gradow	gradow	NOUN
ftr-449	384	24	court	court	NOUN
ftr-449	384	25	rejected	reject	VERB
ftr-449	384	26	these	these	DET
ftr-449	384	27	arguments	argument	NOUN
ftr-449	384	28	because	because	SCONJ
ftr-449	384	29	of	of	ADP
ftr-449	384	30	its	its	PRON
ftr-449	384	31	skepticism	skepticism	NOUN
ftr-449	384	32	that	that	SCONJ
ftr-449	384	33	the	the	DET
ftr-449	384	34	seller	seller	NOUN
ftr-449	384	35	of	of	ADP
ftr-449	384	36	the	the	DET
ftr-449	384	37	remainder	remainder	NOUN
ftr-449	384	38	would	would	AUX
ftr-449	384	39	"	"	PUNCT
ftr-449	384	40	take	take	VERB
ftr-449	384	41	pains	pain	NOUN
ftr-449	384	42	to	to	PART
ftr-449	384	43	invest	invest	VERB
ftr-449	384	44	[	[	PUNCT
ftr-449	384	45	the	the	DET
ftr-449	384	46	sale	sale	NOUN
ftr-449	384	47	proceeds	proceed	VERB
ftr-449	384	48	]	]	PUNCT
ftr-449	384	49	,	,	PUNCT
ftr-449	384	50	compound	compound	VERB
ftr-449	385	1	[	[	X
ftr-449	385	2	them	they	PRON
ftr-449	385	3	]	]	PUNCT
ftr-449	385	4	,	,	PUNCT
ftr-449	385	5	and	and	CCONJ
ftr-449	385	6	preserve	preserve	VERB
ftr-449	385	7	inviolate	inviolate	NOUN
ftr-449	385	8	all	all	DET
ftr-449	385	9	life	life	NOUN
ftr-449	385	10	income	income	NOUN
ftr-449	385	11	"	"	PUNCT
ftr-449	385	12	from	from	ADP
ftr-449	385	13	the	the	DET
ftr-449	385	14	reinvested	reinvested	ADJ
ftr-449	385	15	proceeds	proceed	NOUN
ftr-449	385	16	.	.	PUNCT
ftr-449	385	17	'	'	PUNCT
ftr-449	386	1	if	if	SCONJ
ftr-449	386	2	,	,	PUNCT
ftr-449	386	3	as	as	SCONJ
ftr-449	386	4	the	the	DET
ftr-449	386	5	court	court	NOUN
ftr-449	386	6	feared	fear	VERB
ftr-449	386	7	,	,	PUNCT
ftr-449	386	8	the	the	DET
ftr-449	386	9	seller	seller	NOUN
ftr-449	386	10	consumes	consume	VERB
ftr-449	386	11	just	just	ADV
ftr-449	386	12	some	some	PRON
ftr-449	386	13	of	of	ADP
ftr-449	386	14	the	the	DET
ftr-449	386	15	income	income	NOUN
ftr-449	386	16	earned	earn	VERB
ftr-449	386	17	on	on	ADP
ftr-449	386	18	the	the	DET
ftr-449	386	19	sale	sale	NOUN
ftr-449	386	20	proceeds	proceed	NOUN
ftr-449	386	21	,	,	PUNCT
ftr-449	386	22	those	those	DET
ftr-449	386	23	proceeds	proceed	NOUN
ftr-449	386	24	will	will	AUX
ftr-449	386	25	not	not	PART
ftr-449	386	26	grow	grow	VERB
ftr-449	386	27	back	back	ADV
ftr-449	386	28	over	over	ADP
ftr-449	386	29	the	the	DET
ftr-449	386	30	seller	seller	NOUN
ftr-449	386	31	's	's	PART
ftr-449	386	32	life	life	NOUN
ftr-449	386	33	expectancy	expectancy	NOUN
ftr-449	386	34	to	to	ADP
ftr-449	386	35	the	the	DET
ftr-449	386	36	property	property	NOUN
ftr-449	386	37	's	's	PART
ftr-449	386	38	date	date	NOUN
ftr-449	386	39	-	-	PUNCT
ftr-449	386	40	of	of	ADP
ftr-449	386	41	-	-	PUNCT
ftr-449	386	42	sale	sale	NOUN
ftr-449	386	43	value.69	value.69	NOUN
ftr-449	386	44	a	a	DET
ftr-449	386	45	frequent	frequent	ADJ
ftr-449	386	46	response	response	NOUN
ftr-449	386	47	to	to	ADP
ftr-449	386	48	this	this	DET
ftr-449	386	49	argument	argument	NOUN
ftr-449	386	50	is	be	AUX
ftr-449	386	51	that	that	SCONJ
ftr-449	386	52	there	there	PRON
ftr-449	386	53	will	will	AUX
ftr-449	386	54	be	be	AUX
ftr-449	386	55	no	no	DET
ftr-449	386	56	reduction	reduction	NOUN
ftr-449	386	57	in	in	ADP
ftr-449	386	58	the	the	DET
ftr-449	386	59	seller	seller	NOUN
ftr-449	386	60	's	's	PART
ftr-449	386	61	gross	gross	ADJ
ftr-449	386	62	estate	estate	NOUN
ftr-449	386	63	even	even	ADV
ftr-449	386	64	if	if	SCONJ
ftr-449	386	65	he	he	PRON
ftr-449	386	66	consumes	consume	VERB
ftr-449	386	67	some	some	PRON
ftr-449	386	68	of	of	ADP
ftr-449	386	69	the	the	DET
ftr-449	386	70	proceeds	proceed	NOUN
ftr-449	386	71	(	(	PUNCT
ftr-449	386	72	or	or	CCONJ
ftr-449	386	73	the	the	DET
ftr-449	386	74	income	income	NOUN
ftr-449	386	75	thereon	thereon	NOUN
ftr-449	386	76	)	)	PUNCT
ftr-449	386	77	,	,	PUNCT
ftr-449	386	78	since	since	SCONJ
ftr-449	386	79	use	use	NOUN
ftr-449	386	80	of	of	ADP
ftr-449	386	81	the	the	DET
ftr-449	386	82	proceeds	proceed	NOUN
ftr-449	386	83	for	for	ADP
ftr-449	386	84	consumption	consumption	NOUN
ftr-449	386	85	"	"	PUNCT
ftr-449	386	86	frees	free	VERB
ftr-449	386	87	up	up	ADP
ftr-449	386	88	"	"	PUNCT
ftr-449	386	89	other	other	ADJ
ftr-449	386	90	property	property	NOUN
ftr-449	386	91	that	that	PRON
ftr-449	386	92	the	the	DET
ftr-449	386	93	seller	seller	NOUN
ftr-449	386	94	would	would	AUX
ftr-449	386	95	have	have	AUX
ftr-449	386	96	otherwise	otherwise	ADV
ftr-449	386	97	used	use	VERB
ftr-449	386	98	to	to	PART
ftr-449	386	99	pay	pay	VERB
ftr-449	386	100	for	for	ADP
ftr-449	386	101	his	his	PRON
ftr-449	386	102	consumption	consumption	NOUN
ftr-449	386	103	.	.	PUNCT
ftr-449	387	1	thus	thus	ADV
ftr-449	387	2	,	,	PUNCT
ftr-449	387	3	the	the	DET
ftr-449	387	4	sale	sale	NOUN
ftr-449	387	5	proceeds	proceed	NOUN
ftr-449	387	6	(	(	PUNCT
ftr-449	387	7	and	and	CCONJ
ftr-449	387	8	accumulations	accumulation	NOUN
ftr-449	387	9	thereon	thereon	NOUN
ftr-449	387	10	)	)	PUNCT
ftr-449	387	11	either	either	CCONJ
ftr-449	387	12	directly	directly	ADV
ftr-449	387	13	or	or	CCONJ
ftr-449	387	14	indirectly	indirectly	ADV
ftr-449	387	15	will	will	AUX
ftr-449	387	16	find	find	VERB
ftr-449	387	17	their	their	PRON
ftr-449	387	18	way	way	NOUN
ftr-449	387	19	into	into	ADP
ftr-449	387	20	the	the	DET
ftr-449	387	21	seller	seller	NOUN
ftr-449	387	22	's	's	PART
ftr-449	387	23	gross	gross	ADJ
ftr-449	387	24	estate.7	estate.7	NOUN
ftr-449	387	25	"	"	PUNCT
ftr-449	387	26	this	this	DET
ftr-449	387	27	argument	argument	NOUN
ftr-449	387	28	does	do	AUX
ftr-449	387	29	not	not	PART
ftr-449	387	30	give	give	VERB
ftr-449	387	31	the	the	DET
ftr-449	387	32	gradow	gradow	NOUN
ftr-449	387	33	court	court	NOUN
ftr-449	387	34	its	its	PRON
ftr-449	387	35	just	just	ADV
ftr-449	387	36	due	due	ADJ
ftr-449	387	37	,	,	PUNCT
ftr-449	387	38	since	since	SCONJ
ftr-449	387	39	it	it	PRON
ftr-449	387	40	"	"	PUNCT
ftr-449	387	41	fondly	fondly	ADV
ftr-449	387	42	"	"	PUNCT
ftr-449	387	43	assumes	assume	VERB
ftr-449	387	44	the	the	DET
ftr-449	387	45	seller	seller	NOUN
ftr-449	387	46	's	's	PART
ftr-449	387	47	level	level	NOUN
ftr-449	387	48	of	of	ADP
ftr-449	387	49	consumption	consumption	NOUN
ftr-449	387	50	is	be	AUX
ftr-449	387	51	unaffected	unaffected	ADJ
ftr-449	387	52	by	by	ADP
ftr-449	387	53	his	his	PRON
ftr-449	387	54	sale	sale	NOUN
ftr-449	387	55	of	of	ADP
ftr-449	387	56	the	the	DET
ftr-449	387	57	remainder.7	remainder.7	PROPN
ftr-449	387	58	this	this	PRON
ftr-449	387	59	is	be	AUX
ftr-449	387	60	by	by	ADP
ftr-449	387	61	no	no	DET
ftr-449	387	62	means	mean	NOUN
ftr-449	387	63	certain	certain	ADJ
ftr-449	387	64	.	.	PUNCT
ftr-449	388	1	a	a	DET
ftr-449	388	2	sale	sale	NOUN
ftr-449	388	3	of	of	ADP
ftr-449	388	4	a	a	DET
ftr-449	388	5	remainder	remainder	NOUN
ftr-449	388	6	increases	increase	VERB
ftr-449	388	7	the	the	DET
ftr-449	388	8	64	64	NUM
ftr-449	388	9	.	.	PUNCT
ftr-449	389	1	see	see	VERB
ftr-449	389	2	supra	supra	PROPN
ftr-449	389	3	note	note	PROPN
ftr-449	389	4	60	60	NUM
ftr-449	389	5	.	.	PUNCT
ftr-449	389	6	65	65	NUM
ftr-449	389	7	.	.	PUNCT
ftr-449	390	1	see	see	VERB
ftr-449	390	2	supra	supra	PROPN
ftr-449	390	3	notes	note	VERB
ftr-449	390	4	17	17	NUM
ftr-449	390	5	-	-	SYM
ftr-449	390	6	21	21	NUM
ftr-449	390	7	and	and	CCONJ
ftr-449	390	8	accompanying	accompany	VERB
ftr-449	390	9	text	text	NOUN
ftr-449	390	10	.	.	PUNCT
ftr-449	391	1	66	66	NUM
ftr-449	391	2	.	.	PUNCT
ftr-449	392	1	in	in	ADP
ftr-449	392	2	either	either	DET
ftr-449	392	3	case	case	NOUN
ftr-449	392	4	(	(	PUNCT
ftr-449	392	5	that	that	PRON
ftr-449	392	6	is	is	ADV
ftr-449	392	7	,	,	PUNCT
ftr-449	392	8	whether	whether	SCONJ
ftr-449	392	9	a	a	PRON
ftr-449	392	10	sells	sell	VERB
ftr-449	392	11	the	the	DET
ftr-449	392	12	remainder	remainder	NOUN
ftr-449	392	13	in	in	ADP
ftr-449	392	14	blackacre	blackacre	NOUN
ftr-449	392	15	or	or	CCONJ
ftr-449	392	16	not	not	PART
ftr-449	392	17	)	)	PUNCT
ftr-449	392	18	,	,	PUNCT
ftr-449	392	19	a	a	DET
ftr-449	392	20	's	's	PART
ftr-449	392	21	gross	gross	ADJ
ftr-449	392	22	estate	estate	NOUN
ftr-449	392	23	will	will	AUX
ftr-449	392	24	also	also	ADV
ftr-449	392	25	include	include	VERB
ftr-449	392	26	any	any	DET
ftr-449	392	27	income	income	NOUN
ftr-449	392	28	a	a	DET
ftr-449	392	29	receives	receive	NOUN
ftr-449	392	30	from	from	ADP
ftr-449	392	31	blackacre	blackacre	NOUN
ftr-449	392	32	that	that	PRON
ftr-449	392	33	remains	remain	VERB
ftr-449	392	34	unconsumed	unconsumed	ADJ
ftr-449	392	35	at	at	ADP
ftr-449	392	36	a	a	PRON
ftr-449	392	37	's	's	PART
ftr-449	392	38	death	death	NOUN
ftr-449	392	39	.	.	PUNCT
ftr-449	393	1	67	67	NUM
ftr-449	393	2	.	.	PUNCT
ftr-449	393	3	gradow	gradow	PROPN
ftr-449	393	4	v.	v.	ADP
ftr-449	393	5	commissioner	commissioner	NOUN
ftr-449	393	6	,	,	PUNCT
ftr-449	393	7	11	11	NUM
ftr-449	393	8	cl	cl	NOUN
ftr-449	393	9	.	.	PUNCT
ftr-449	394	1	ct	ct	PROPN
ftr-449	394	2	.	.	PROPN
ftr-449	394	3	808	808	NUM
ftr-449	394	4	,	,	PUNCT
ftr-449	394	5	813	813	NUM
ftr-449	394	6	-	-	SYM
ftr-449	394	7	14	14	NUM
ftr-449	394	8	,	,	PUNCT
ftr-449	394	9	aff	aff	PROPN
ftr-449	395	1	d	d	PROPN
ftr-449	395	2	,	,	PUNCT
ftr-449	395	3	897	897	NUM
ftr-449	395	4	f.2d	f.2d	X
ftr-449	395	5	516	516	NUM
ftr-449	395	6	(	(	PUNCT
ftr-449	395	7	fed	fed	PROPN
ftr-449	395	8	cir	cir	NOUN
ftr-449	395	9	.	.	PUNCT
ftr-449	395	10	1990	1990	NUM
ftr-449	395	11	)	)	PUNCT
ftr-449	395	12	.	.	PUNCT
ftr-449	396	1	68	68	NUM
ftr-449	396	2	.	.	PUNCT
ftr-449	397	1	i	i	PRON
ftr-449	397	2	d.	d.	PROPN
ftr-449	397	3	at	at	ADP
ftr-449	397	4	816	816	NUM
ftr-449	397	5	.	.	PUNCT
ftr-449	398	1	69	69	NUM
ftr-449	398	2	.	.	PUNCT
ftr-449	399	1	see	see	VERB
ftr-449	399	2	supra	supra	PROPN
ftr-449	399	3	note	note	PROPN
ftr-449	399	4	60	60	NUM
ftr-449	399	5	(	(	PUNCT
ftr-449	399	6	providing	provide	VERB
ftr-449	399	7	example	example	NOUN
ftr-449	399	8	)	)	PUNCT
ftr-449	399	9	.	.	PUNCT
ftr-449	400	1	a	a	DET
ftr-449	400	2	's	's	PART
ftr-449	400	3	estate	estate	NOUN
ftr-449	400	4	in	in	ADP
ftr-449	400	5	that	that	DET
ftr-449	400	6	example	example	NOUN
ftr-449	400	7	will	will	AUX
ftr-449	400	8	be	be	AUX
ftr-449	400	9	fully	fully	ADV
ftr-449	400	10	restored	restore	VERB
ftr-449	400	11	to	to	ADP
ftr-449	400	12	its	its	PRON
ftr-449	400	13	pre	pre	ADJ
ftr-449	400	14	-	-	ADJ
ftr-449	400	15	sale	sale	ADJ
ftr-449	400	16	size	size	NOUN
ftr-449	400	17	(	(	PUNCT
ftr-449	400	18	i.e.	i.e.	X
ftr-449	400	19	,	,	PUNCT
ftr-449	400	20	$	$	SYM
ftr-449	400	21	500,000	500,000	NUM
ftr-449	400	22	)	)	PUNCT
ftr-449	400	23	.	.	PUNCT
ftr-449	401	1	only	only	ADV
ftr-449	401	2	if	if	SCONJ
ftr-449	401	3	both	both	CCONJ
ftr-449	401	4	the	the	DET
ftr-449	401	5	proceeds	proceed	NOUN
ftr-449	401	6	from	from	ADP
ftr-449	401	7	the	the	DET
ftr-449	401	8	sale	sale	NOUN
ftr-449	401	9	of	of	ADP
ftr-449	401	10	the	the	DET
ftr-449	401	11	remainder	remainder	NOUN
ftr-449	401	12	,	,	PUNCT
ftr-449	401	13	$	$	SYM
ftr-449	401	14	373,629	373,629	NUM
ftr-449	401	15	,	,	PUNCT
ftr-449	401	16	and	and	CCONJ
ftr-449	401	17	the	the	DET
ftr-449	401	18	income	income	NOUN
ftr-449	401	19	thereon	thereon	NOUN
ftr-449	401	20	are	be	AUX
ftr-449	401	21	kept	keep	VERB
ftr-449	401	22	intact	intact	ADJ
ftr-449	401	23	and	and	CCONJ
ftr-449	401	24	reinvested	reinveste	VERB
ftr-449	401	25	at	at	ADP
ftr-449	401	26	6	6	NUM
ftr-449	401	27	%	%	NOUN
ftr-449	401	28	compounded	compound	VERB
ftr-449	401	29	annually	annually	ADV
ftr-449	401	30	.	.	PUNCT
ftr-449	402	1	70	70	X
ftr-449	402	2	.	.	X
ftr-449	403	1	see	see	VERB
ftr-449	403	2	,	,	PUNCT
ftr-449	403	3	e.g.	e.g.	ADV
ftr-449	403	4	,	,	PUNCT
ftr-449	403	5	jordan	jordan	PROPN
ftr-449	403	6	,	,	PUNCT
ftr-449	403	7	supra	supra	PROPN
ftr-449	403	8	note	note	AUX
ftr-449	403	9	58	58	NUM
ftr-449	403	10	,	,	PUNCT
ftr-449	403	11	at	at	ADP
ftr-449	403	12	695	695	NUM
ftr-449	403	13	-	-	SYM
ftr-449	403	14	96	96	NUM
ftr-449	403	15	.	.	PUNCT
ftr-449	404	1	71	71	NUM
ftr-449	404	2	.	.	PUNCT
ftr-449	405	1	the	the	DET
ftr-449	405	2	size	size	NOUN
ftr-449	405	3	of	of	ADP
ftr-449	405	4	the	the	DET
ftr-449	405	5	seller	seller	NOUN
ftr-449	405	6	's	's	PART
ftr-449	405	7	gross	gross	ADJ
ftr-449	405	8	estate	estate	NOUN
ftr-449	405	9	will	will	AUX
ftr-449	405	10	be	be	AUX
ftr-449	405	11	unaffected	unaffected	ADJ
ftr-449	405	12	where	where	SCONJ
ftr-449	405	13	he	he	PRON
ftr-449	405	14	maintains	maintain	VERB
ftr-449	405	15	his	his	PRON
ftr-449	405	16	presale	presale	ADJ
ftr-449	405	17	level	level	NOUN
ftr-449	405	18	of	of	ADP
ftr-449	405	19	consumption	consumption	NOUN
ftr-449	405	20	,	,	PUNCT
ftr-449	405	21	even	even	ADV
ftr-449	405	22	if	if	SCONJ
ftr-449	405	23	he	he	PRON
ftr-449	405	24	consumes	consume	VERB
ftr-449	405	25	part	part	NOUN
ftr-449	405	26	of	of	ADP
ftr-449	405	27	the	the	DET
ftr-449	405	28	sale	sale	NOUN
ftr-449	405	29	proceeds	proceed	NOUN
ftr-449	405	30	or	or	CCONJ
ftr-449	405	31	the	the	DET
ftr-449	405	32	income	income	NOUN
ftr-449	405	33	thereon	thereon	NOUN
ftr-449	405	34	.	.	PUNCT
ftr-449	406	1	consider	consider	VERB
ftr-449	406	2	the	the	DET
ftr-449	406	3	case	case	NOUN
ftr-449	406	4	of	of	ADP
ftr-449	406	5	c	c	PROPN
ftr-449	406	6	,	,	PUNCT
ftr-449	406	7	a	a	DET
ftr-449	406	8	person	person	NOUN
ftr-449	406	9	who	who	PRON
ftr-449	406	10	owns	own	VERB
ftr-449	406	11	a	a	DET
ftr-449	406	12	single	single	ADJ
ftr-449	406	13	asset	asset	NOUN
ftr-449	406	14	that	that	PRON
ftr-449	406	15	yields	yield	VERB
ftr-449	406	16	insufficient	insufficient	ADJ
ftr-449	406	17	income	income	NOUN
ftr-449	406	18	to	to	PART
ftr-449	406	19	pay	pay	VERB
ftr-449	406	20	for	for	ADP
ftr-449	406	21	his	his	PRON
ftr-449	406	22	current	current	ADJ
ftr-449	406	23	level	level	NOUN
ftr-449	406	24	of	of	ADP
ftr-449	406	25	consumption	consumption	NOUN
ftr-449	406	26	.	.	PUNCT
ftr-449	407	1	if	if	SCONJ
ftr-449	407	2	c	c	PROPN
ftr-449	407	3	sells	sell	VERB
ftr-449	407	4	a	a	DET
ftr-449	407	5	remainder	remainder	NOUN
ftr-449	407	6	interest	interest	NOUN
ftr-449	407	7	in	in	ADP
ftr-449	407	8	the	the	DET
ftr-449	407	9	property	property	NOUN
ftr-449	407	10	and	and	CCONJ
ftr-449	407	11	maintains	maintain	VERB
ftr-449	407	12	his	his	PRON
ftr-449	407	13	pre	pre	ADJ
ftr-449	407	14	-	-	ADJ
ftr-449	407	15	existing	existing	ADJ
ftr-449	407	16	level	level	NOUN
ftr-449	407	17	of	of	ADP
ftr-449	407	18	consumption	consumption	NOUN
ftr-449	407	19	,	,	PUNCT
ftr-449	407	20	he	he	PRON
ftr-449	407	21	will	will	AUX
ftr-449	407	22	no	no	ADV
ftr-449	407	23	doubt	doubt	ADV
ftr-449	407	24	consume	consume	VERB
ftr-449	407	25	part	part	NOUN
ftr-449	407	26	or	or	CCONJ
ftr-449	407	27	all	all	PRON
ftr-449	407	28	of	of	ADP
ftr-449	407	29	the	the	DET
ftr-449	407	30	sale	sale	NOUN
ftr-449	407	31	proceeds	proceed	NOUN
ftr-449	407	32	and/or	and/or	CCONJ
ftr-449	407	33	the	the	DET
ftr-449	407	34	income	income	NOUN
ftr-449	407	35	thereon	thereon	NOUN
ftr-449	407	36	.	.	PUNCT
ftr-449	408	1	this	this	PRON
ftr-449	408	2	will	will	AUX
ftr-449	408	3	reduce	reduce	VERB
ftr-449	408	4	the	the	DET
ftr-449	408	5	size	size	NOUN
ftr-449	408	6	of	of	ADP
ftr-449	408	7	his	his	PRON
ftr-449	408	8	gross	gross	ADJ
ftr-449	408	9	estate	estate	NOUN
ftr-449	408	10	,	,	PUNCT
ftr-449	408	11	but	but	CCONJ
ftr-449	408	12	the	the	DET
ftr-449	408	13	size	size	NOUN
ftr-449	408	14	of	of	ADP
ftr-449	408	15	the	the	DET
ftr-449	408	16	reduction	reduction	NOUN
ftr-449	408	17	will	will	AUX
ftr-449	408	18	be	be	AUX
ftr-449	408	19	no	no	ADV
ftr-449	408	20	greater	great	ADJ
ftr-449	408	21	than	than	SCONJ
ftr-449	408	22	if	if	SCONJ
ftr-449	408	23	he	he	PRON
ftr-449	408	24	had	have	AUX
ftr-449	408	25	retained	retain	VERB
ftr-449	408	26	the	the	DET
ftr-449	408	27	fee	fee	NOUN
ftr-449	408	28	interest	interest	NOUN
ftr-449	408	29	in	in	ADP
ftr-449	408	30	the	the	DET
ftr-449	408	31	property	property	NOUN
ftr-449	408	32	.	.	PUNCT
ftr-449	409	1	in	in	ADP
ftr-449	409	2	the	the	DET
ftr-449	409	3	latter	latter	ADJ
ftr-449	409	4	case	case	NOUN
ftr-449	409	5	,	,	PUNCT
ftr-449	409	6	c	c	PROPN
ftr-449	409	7	would	would	AUX
ftr-449	409	8	have	have	AUX
ftr-449	409	9	needed	need	VERB
ftr-449	409	10	to	to	PART
ftr-449	409	11	"	"	PUNCT
ftr-449	409	12	invade	invade	VERB
ftr-449	409	13	the	the	DET
ftr-449	409	14	principal	principal	NOUN
ftr-449	409	15	"	"	PUNCT
ftr-449	409	16	of	of	ADP
ftr-449	409	17	his	his	PRON
ftr-449	409	18	property	property	NOUN
ftr-449	409	19	(	(	PUNCT
ftr-449	409	20	for	for	ADP
ftr-449	409	21	example	example	NOUN
ftr-449	409	22	,	,	PUNCT
ftr-449	409	23	by	by	ADP
ftr-449	409	24	selling	sell	VERB
ftr-449	409	25	a	a	DET
ftr-449	409	26	19991	19991	NUM
ftr-449	409	27	florida	florida	PROPN
ftr-449	409	28	tax	tax	NOUN
ftr-449	409	29	review	review	NOUN
ftr-449	409	30	seller	seller	NOUN
ftr-449	409	31	's	's	PART
ftr-449	409	32	income	income	NOUN
ftr-449	409	33	,	,	PUNCT
ftr-449	409	34	and	and	CCONJ
ftr-449	409	35	people	people	NOUN
ftr-449	409	36	tend	tend	VERB
ftr-449	409	37	to	to	PART
ftr-449	409	38	increase	increase	VERB
ftr-449	409	39	their	their	PRON
ftr-449	409	40	consumption	consumption	NOUN
ftr-449	409	41	as	as	ADP
ftr-449	409	42	their	their	PRON
ftr-449	409	43	income	income	NOUN
ftr-449	409	44	increases.72	increases.72	NOUN
ftr-449	409	45	after	after	ADP
ftr-449	409	46	selling	sell	VERB
ftr-449	409	47	a	a	DET
ftr-449	409	48	remainder	remainder	NOUN
ftr-449	409	49	,	,	PUNCT
ftr-449	409	50	the	the	DET
ftr-449	409	51	seller	seller	NOUN
ftr-449	409	52	will	will	AUX
ftr-449	409	53	receive	receive	VERB
ftr-449	409	54	not	not	PART
ftr-449	409	55	only	only	ADJ
ftr-449	409	56	income	income	NOUN
ftr-449	409	57	from	from	ADP
ftr-449	409	58	the	the	DET
ftr-449	409	59	underlying	underlying	ADJ
ftr-449	409	60	property	property	NOUN
ftr-449	409	61	,	,	PUNCT
ftr-449	409	62	as	as	SCONJ
ftr-449	409	63	he	he	PRON
ftr-449	409	64	did	do	VERB
ftr-449	409	65	before	before	ADP
ftr-449	409	66	the	the	DET
ftr-449	409	67	sale	sale	NOUN
ftr-449	409	68	,	,	PUNCT
ftr-449	409	69	but	but	CCONJ
ftr-449	409	70	also	also	ADV
ftr-449	409	71	income	income	VERB
ftr-449	409	72	on	on	ADP
ftr-449	409	73	the	the	DET
ftr-449	409	74	reinvested	reinvested	ADJ
ftr-449	409	75	proceeds	proceed	NOUN
ftr-449	409	76	.	.	PUNCT
ftr-449	410	1	(	(	PUNCT
ftr-449	410	2	note	note	VERB
ftr-449	410	3	that	that	SCONJ
ftr-449	410	4	this	this	DET
ftr-449	410	5	increased	increase	VERB
ftr-449	410	6	income	income	NOUN
ftr-449	410	7	will	will	AUX
ftr-449	410	8	not	not	PART
ftr-449	410	9	increase	increase	VERB
ftr-449	410	10	the	the	DET
ftr-449	410	11	size	size	NOUN
ftr-449	410	12	of	of	ADP
ftr-449	410	13	the	the	DET
ftr-449	410	14	seller	seller	NOUN
ftr-449	410	15	's	's	PART
ftr-449	410	16	gross	gross	ADJ
ftr-449	410	17	estate	estate	NOUN
ftr-449	410	18	,	,	PUNCT
ftr-449	410	19	since	since	SCONJ
ftr-449	410	20	the	the	DET
ftr-449	410	21	increased	increase	VERB
ftr-449	410	22	income	income	NOUN
ftr-449	410	23	is	be	AUX
ftr-449	410	24	needed	need	VERB
ftr-449	410	25	just	just	ADV
ftr-449	410	26	to	to	PART
ftr-449	410	27	restore	restore	VERB
ftr-449	410	28	his	his	PRON
ftr-449	410	29	gross	gross	ADJ
ftr-449	410	30	estate	estate	NOUN
ftr-449	410	31	to	to	ADP
ftr-449	410	32	its	its	PRON
ftr-449	410	33	presale	presale	ADJ
ftr-449	410	34	size	size	NOUN
ftr-449	410	35	.	.	PUNCT
ftr-449	410	36	)	)	PUNCT
ftr-449	411	1	although	although	SCONJ
ftr-449	411	2	people	people	NOUN
ftr-449	411	3	may	may	AUX
ftr-449	411	4	be	be	AUX
ftr-449	411	5	inhibited	inhibit	VERB
ftr-449	411	6	from	from	ADP
ftr-449	411	7	"	"	PUNCT
ftr-449	411	8	dipping	dip	VERB
ftr-449	411	9	into	into	ADP
ftr-449	411	10	principal	principal	NOUN
ftr-449	411	11	,	,	PUNCT
ftr-449	411	12	"	"	PUNCT
ftr-449	411	13	this	this	DET
ftr-449	411	14	inhibition	inhibition	NOUN
ftr-449	411	15	probably	probably	ADV
ftr-449	411	16	does	do	AUX
ftr-449	411	17	not	not	PART
ftr-449	411	18	extend	extend	VERB
ftr-449	411	19	to	to	ADP
ftr-449	411	20	the	the	DET
ftr-449	411	21	income	income	NOUN
ftr-449	411	22	earned	earn	VERB
ftr-449	411	23	on	on	ADP
ftr-449	411	24	the	the	DET
ftr-449	411	25	proceeds	proceed	NOUN
ftr-449	411	26	from	from	ADP
ftr-449	411	27	a	a	DET
ftr-449	411	28	sale	sale	NOUN
ftr-449	411	29	of	of	ADP
ftr-449	411	30	principal	principal	NOUN
ftr-449	411	31	.	.	PUNCT
ftr-449	412	1	indeed	indeed	ADV
ftr-449	412	2	,	,	PUNCT
ftr-449	412	3	many	many	ADJ
ftr-449	412	4	people	people	NOUN
ftr-449	412	5	sell	sell	VERB
ftr-449	412	6	principal	principal	NOUN
ftr-449	412	7	,	,	PUNCT
ftr-449	412	8	like	like	ADP
ftr-449	412	9	nonincome	nonincome	NOUN
ftr-449	412	10	producing	produce	VERB
ftr-449	412	11	property	property	NOUN
ftr-449	412	12	,	,	PUNCT
ftr-449	412	13	just	just	ADV
ftr-449	412	14	so	so	SCONJ
ftr-449	412	15	they	they	PRON
ftr-449	412	16	can	can	AUX
ftr-449	412	17	consume	consume	VERB
ftr-449	412	18	the	the	DET
ftr-449	412	19	income	income	NOUN
ftr-449	412	20	that	that	PRON
ftr-449	412	21	the	the	DET
ftr-449	412	22	reinvested	reinvested	ADJ
ftr-449	412	23	proceeds	proceed	NOUN
ftr-449	412	24	produce	produce	VERB
ftr-449	412	25	.	.	PUNCT
ftr-449	413	1	if	if	SCONJ
ftr-449	413	2	the	the	DET
ftr-449	413	3	sale	sale	NOUN
ftr-449	413	4	of	of	ADP
ftr-449	413	5	a	a	DET
ftr-449	413	6	remainder	remainder	NOUN
ftr-449	413	7	causes	cause	VERB
ftr-449	413	8	the	the	DET
ftr-449	413	9	seller	seller	NOUN
ftr-449	413	10	to	to	PART
ftr-449	413	11	consume	consume	VERB
ftr-449	413	12	more	more	ADJ
ftr-449	413	13	,	,	PUNCT
ftr-449	413	14	his	his	PRON
ftr-449	413	15	gross	gross	ADJ
ftr-449	413	16	estate	estate	NOUN
ftr-449	413	17	will	will	AUX
ftr-449	413	18	be	be	AUX
ftr-449	413	19	reduced.73	reduced.73	NOUN
ftr-449	413	20	the	the	DET
ftr-449	413	21	correct	correct	ADJ
ftr-449	413	22	response	response	NOUN
ftr-449	413	23	to	to	ADP
ftr-449	413	24	this	this	DET
ftr-449	413	25	concern	concern	NOUN
ftr-449	413	26	is	be	AUX
ftr-449	413	27	that	that	SCONJ
ftr-449	413	28	it	it	PRON
ftr-449	413	29	is	be	AUX
ftr-449	413	30	irrelevant	irrelevant	ADJ
ftr-449	413	31	whether	whether	SCONJ
ftr-449	413	32	the	the	DET
ftr-449	413	33	seller	seller	NOUN
ftr-449	413	34	consumes	consume	VERB
ftr-449	413	35	part	part	NOUN
ftr-449	413	36	or	or	CCONJ
ftr-449	413	37	even	even	ADV
ftr-449	413	38	all	all	PRON
ftr-449	413	39	of	of	ADP
ftr-449	413	40	the	the	DET
ftr-449	413	41	consideration	consideration	NOUN
ftr-449	413	42	he	he	PRON
ftr-449	413	43	receives	receive	VERB
ftr-449	413	44	(	(	PUNCT
ftr-449	413	45	or	or	CCONJ
ftr-449	413	46	any	any	PRON
ftr-449	413	47	of	of	ADP
ftr-449	413	48	the	the	DET
ftr-449	413	49	income	income	NOUN
ftr-449	413	50	thereon	thereon	NOUN
ftr-449	413	51	)	)	PUNCT
ftr-449	413	52	.	.	PUNCT
ftr-449	414	1	no	no	DET
ftr-449	414	2	gift	gift	NOUN
ftr-449	414	3	occurs	occur	VERB
ftr-449	414	4	where	where	SCONJ
ftr-449	414	5	a	a	DET
ftr-449	414	6	person	person	NOUN
ftr-449	414	7	sells	sell	VERB
ftr-449	414	8	his	his	PRON
ftr-449	414	9	property	property	NOUN
ftr-449	414	10	for	for	ADP
ftr-449	414	11	"	"	PUNCT
ftr-449	414	12	adequate	adequate	ADJ
ftr-449	414	13	and	and	CCONJ
ftr-449	414	14	full	full	ADJ
ftr-449	414	15	consideration	consideration	NOUN
ftr-449	414	16	.	.	PUNCT
ftr-449	414	17	"	"	PUNCT
ftr-449	415	1	the	the	DET
ftr-449	415	2	theory	theory	NOUN
ftr-449	415	3	is	be	AUX
ftr-449	415	4	that	that	SCONJ
ftr-449	415	5	the	the	DET
ftr-449	415	6	sale	sale	NOUN
ftr-449	415	7	has	have	AUX
ftr-449	415	8	not	not	PART
ftr-449	415	9	diminished	diminish	VERB
ftr-449	415	10	the	the	DET
ftr-449	415	11	seller	seller	NOUN
ftr-449	415	12	's	's	PART
ftr-449	415	13	gross	gross	ADJ
ftr-449	415	14	estate	estate	NOUN
ftr-449	415	15	,	,	PUNCT
ftr-449	415	16	and	and	CCONJ
ftr-449	415	17	hence	hence	ADV
ftr-449	415	18	there	there	PRON
ftr-449	415	19	is	be	VERB
ftr-449	415	20	no	no	DET
ftr-449	415	21	need	need	NOUN
ftr-449	415	22	to	to	PART
ftr-449	415	23	impose	impose	VERB
ftr-449	415	24	a	a	DET
ftr-449	415	25	gift	gift	NOUN
ftr-449	415	26	tax	tax	NOUN
ftr-449	415	27	to	to	PART
ftr-449	415	28	protect	protect	VERB
ftr-449	415	29	the	the	DET
ftr-449	415	30	integrity	integrity	NOUN
ftr-449	415	31	of	of	ADP
ftr-449	415	32	the	the	DET
ftr-449	415	33	estate	estate	NOUN
ftr-449	415	34	tax	tax	NOUN
ftr-449	415	35	.	.	PUNCT
ftr-449	416	1	this	this	DET
ftr-449	416	2	result	result	NOUN
ftr-449	416	3	is	be	AUX
ftr-449	416	4	not	not	PART
ftr-449	416	5	changed	change	VERB
ftr-449	416	6	by	by	ADP
ftr-449	416	7	the	the	DET
ftr-449	416	8	possibility	possibility	NOUN
ftr-449	416	9	that	that	SCONJ
ftr-449	416	10	the	the	DET
ftr-449	416	11	partial	partial	ADJ
ftr-449	416	12	interest	interest	NOUN
ftr-449	416	13	in	in	ADP
ftr-449	416	14	it	it	PRON
ftr-449	416	15	or	or	CCONJ
ftr-449	416	16	by	by	ADP
ftr-449	416	17	mortgaging	mortgage	VERB
ftr-449	416	18	it	it	PRON
ftr-449	416	19	)	)	PUNCT
ftr-449	416	20	to	to	PART
ftr-449	416	21	maintain	maintain	VERB
ftr-449	416	22	his	his	PRON
ftr-449	416	23	existing	exist	VERB
ftr-449	416	24	level	level	NOUN
ftr-449	416	25	of	of	ADP
ftr-449	416	26	consumption	consumption	NOUN
ftr-449	416	27	,	,	PUNCT
ftr-449	416	28	and	and	CCONJ
ftr-449	416	29	this	this	PRON
ftr-449	416	30	would	would	AUX
ftr-449	416	31	have	have	AUX
ftr-449	416	32	reduced	reduce	VERB
ftr-449	416	33	his	his	PRON
ftr-449	416	34	gross	gross	ADJ
ftr-449	416	35	estate	estate	NOUN
ftr-449	416	36	by	by	ADP
ftr-449	416	37	the	the	DET
ftr-449	416	38	same	same	ADJ
ftr-449	416	39	amount	amount	NOUN
ftr-449	416	40	as	as	SCONJ
ftr-449	416	41	occurred	occur	VERB
ftr-449	416	42	when	when	SCONJ
ftr-449	416	43	he	he	PRON
ftr-449	416	44	sold	sell	VERB
ftr-449	416	45	the	the	DET
ftr-449	416	46	remainder	remainder	NOUN
ftr-449	416	47	interest	interest	NOUN
ftr-449	416	48	.	.	PUNCT
ftr-449	417	1	see	see	VERB
ftr-449	417	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	417	3	v.	v.	PROPN
ftr-449	417	4	commissioner	commissioner	PROPN
ftr-449	417	5	,	,	PUNCT
ftr-449	417	6	101	101	NUM
ftr-449	417	7	f.3d	f.3d	NUM
ftr-449	417	8	309	309	NUM
ftr-449	417	9	,	,	PUNCT
ftr-449	417	10	316	316	NUM
ftr-449	417	11	(	(	PUNCT
ftr-449	417	12	3d	3d	PROPN
ftr-449	417	13	cir	cir	NOUN
ftr-449	417	14	.	.	PUNCT
ftr-449	417	15	1996	1996	NUM
ftr-449	417	16	)	)	PUNCT
ftr-449	417	17	,	,	PUNCT
ftr-449	417	18	cert	cert	PROPN
ftr-449	417	19	.	.	PUNCT
ftr-449	418	1	denied	deny	VERB
ftr-449	418	2	,	,	PUNCT
ftr-449	418	3	520	520	NUM
ftr-449	418	4	u.s	u.s	PROPN
ftr-449	418	5	.	.	PROPN
ftr-449	418	6	1230	1230	NUM
ftr-449	418	7	(	(	PUNCT
ftr-449	418	8	1997	1997	NUM
ftr-449	418	9	)	)	PUNCT
ftr-449	418	10	.	.	PUNCT
ftr-449	419	1	the	the	DET
ftr-449	419	2	weakness	weakness	NOUN
ftr-449	419	3	in	in	ADP
ftr-449	419	4	this	this	DET
ftr-449	419	5	analysis	analysis	NOUN
ftr-449	419	6	is	be	AUX
ftr-449	419	7	the	the	DET
ftr-449	419	8	dubious	dubious	ADJ
ftr-449	419	9	assumption	assumption	NOUN
ftr-449	419	10	that	that	SCONJ
ftr-449	419	11	c	c	PROPN
ftr-449	419	12	's	's	PART
ftr-449	419	13	consumption	consumption	NOUN
ftr-449	419	14	would	would	AUX
ftr-449	419	15	remain	remain	VERB
ftr-449	419	16	the	the	DET
ftr-449	419	17	same	same	ADJ
ftr-449	419	18	regardless	regardless	ADV
ftr-449	419	19	of	of	ADP
ftr-449	419	20	whether	whether	SCONJ
ftr-449	419	21	he	he	PRON
ftr-449	419	22	sold	sell	VERB
ftr-449	419	23	the	the	DET
ftr-449	419	24	remainder	remainder	NOUN
ftr-449	419	25	.	.	PUNCT
ftr-449	420	1	if	if	SCONJ
ftr-449	420	2	he	he	PRON
ftr-449	420	3	did	do	AUX
ftr-449	420	4	not	not	PART
ftr-449	420	5	sell	sell	VERB
ftr-449	420	6	the	the	DET
ftr-449	420	7	remainder	remainder	NOUN
ftr-449	420	8	,	,	PUNCT
ftr-449	420	9	c	c	X
ftr-449	420	10	,	,	PUNCT
ftr-449	420	11	given	give	VERB
ftr-449	420	12	the	the	DET
ftr-449	420	13	"	"	PUNCT
ftr-449	420	14	traditional	traditional	ADJ
ftr-449	420	15	reluctance	reluctance	NOUN
ftr-449	420	16	to	to	AUX
ftr-449	420	17	'	'	PUNCT
ftr-449	420	18	dip	dip	NOUN
ftr-449	420	19	into	into	ADP
ftr-449	420	20	principal	principal	NOUN
ftr-449	420	21	,	,	PUNCT
ftr-449	420	22	"	"	PUNCT
ftr-449	420	23	'	'	PUNCT
ftr-449	420	24	would	would	AUX
ftr-449	420	25	probably	probably	ADV
ftr-449	420	26	at	at	ADP
ftr-449	420	27	some	some	DET
ftr-449	420	28	point	point	NOUN
ftr-449	420	29	have	have	AUX
ftr-449	420	30	curtailed	curtail	VERB
ftr-449	420	31	his	his	PRON
ftr-449	420	32	expenditures	expenditure	NOUN
ftr-449	420	33	to	to	PART
ftr-449	420	34	prevent	prevent	VERB
ftr-449	420	35	further	further	ADJ
ftr-449	420	36	erosion	erosion	NOUN
ftr-449	420	37	of	of	ADP
ftr-449	420	38	his	his	PRON
ftr-449	420	39	dwindling	dwindle	VERB
ftr-449	420	40	principal	principal	NOUN
ftr-449	420	41	.	.	PUNCT
ftr-449	421	1	see	see	VERB
ftr-449	421	2	stanley	stanley	PROPN
ftr-449	421	3	m.	m.	PROPN
ftr-449	421	4	johanson	johanson	PROPN
ftr-449	421	5	,	,	PUNCT
ftr-449	421	6	revocable	revocable	ADJ
ftr-449	421	7	trusts	trust	NOUN
ftr-449	421	8	,	,	PUNCT
ftr-449	421	9	widow	widow	NOUN
ftr-449	421	10	's	's	PART
ftr-449	421	11	election	election	NOUN
ftr-449	421	12	wills	will	NOUN
ftr-449	421	13	,	,	PUNCT
ftr-449	421	14	and	and	CCONJ
ftr-449	421	15	community	community	NOUN
ftr-449	421	16	property	property	NOUN
ftr-449	421	17	:	:	PUNCT
ftr-449	421	18	the	the	DET
ftr-449	421	19	tax	tax	NOUN
ftr-449	421	20	problems	problem	NOUN
ftr-449	421	21	,	,	PUNCT
ftr-449	421	22	47	47	NUM
ftr-449	421	23	tex	tex	PROPN
ftr-449	421	24	.	.	PROPN
ftr-449	421	25	l.	l.	PROPN
ftr-449	421	26	rev	rev	PROPN
ftr-449	421	27	.	.	PROPN
ftr-449	421	28	1247	1247	NUM
ftr-449	421	29	,	,	PUNCT
ftr-449	421	30	1287	1287	NUM
ftr-449	421	31	(	(	PUNCT
ftr-449	421	32	1969	1969	NUM
ftr-449	421	33	)	)	PUNCT
ftr-449	421	34	.	.	PUNCT
ftr-449	422	1	72	72	X
ftr-449	422	2	.	.	PUNCT
ftr-449	423	1	see	see	PROPN
ftr-449	423	2	johanson	johanson	PROPN
ftr-449	423	3	,	,	PUNCT
ftr-449	423	4	supra	supra	PROPN
ftr-449	423	5	note	note	NOUN
ftr-449	423	6	71	71	NUM
ftr-449	423	7	,	,	PUNCT
ftr-449	423	8	at	at	ADP
ftr-449	423	9	1287	1287	NUM
ftr-449	423	10	-	-	SYM
ftr-449	423	11	88	88	NUM
ftr-449	423	12	.	.	PUNCT
ftr-449	424	1	professor	professor	NOUN
ftr-449	424	2	johanson	johanson	PROPN
ftr-449	424	3	writes	write	VERB
ftr-449	424	4	that	that	SCONJ
ftr-449	424	5	where	where	SCONJ
ftr-449	424	6	there	there	PRON
ftr-449	424	7	is	be	VERB
ftr-449	424	8	an	an	DET
ftr-449	424	9	increase	increase	NOUN
ftr-449	424	10	in	in	ADP
ftr-449	424	11	overall	overall	ADJ
ftr-449	424	12	income	income	NOUN
ftr-449	424	13	,	,	PUNCT
ftr-449	424	14	"	"	PUNCT
ftr-449	424	15	it	it	PRON
ftr-449	424	16	is	be	AUX
ftr-449	424	17	likelythat	likelythat	NOUN
ftr-449	424	18	parkinson	parkinson	NOUN
ftr-449	424	19	's	's	PART
ftr-449	424	20	second	second	ADJ
ftr-449	424	21	law	law	NOUN
ftr-449	424	22	would	would	AUX
ftr-449	424	23	come	come	VERB
ftr-449	424	24	into	into	ADP
ftr-449	424	25	play	play	NOUN
ftr-449	424	26	:	:	PUNCT
ftr-449	424	27	'	'	PUNCT
ftr-449	424	28	expenditure	expenditure	NOUN
ftr-449	424	29	rises	rise	VERB
ftr-449	424	30	to	to	PART
ftr-449	424	31	meet	meet	VERB
ftr-449	424	32	income	income	NOUN
ftr-449	424	33	.	.	PUNCT
ftr-449	424	34	'	'	PUNCT
ftr-449	425	1	items	item	NOUN
ftr-449	425	2	that	that	PRON
ftr-449	425	3	might	might	AUX
ftr-449	425	4	have	have	AUX
ftr-449	425	5	been	be	AUX
ftr-449	425	6	regarded	regard	VERB
ftr-449	425	7	as	as	ADP
ftr-449	425	8	luxuries	luxury	NOUN
ftr-449	425	9	at	at	ADP
ftr-449	425	10	a	a	DET
ftr-449	425	11	lower	low	ADJ
ftr-449	425	12	income	income	NOUN
ftr-449	425	13	level	level	NOUN
ftr-449	425	14	would	would	AUX
ftr-449	425	15	now	now	ADV
ftr-449	425	16	become	become	VERB
ftr-449	425	17	'	'	PUNCT
ftr-449	425	18	necessities	necessity	NOUN
ftr-449	425	19	.	.	PUNCT
ftr-449	426	1	"	"	PUNCT
ftr-449	426	2	'	'	PUNCT
ftr-449	426	3	i	i	PRON
ftr-449	426	4	d.	d.	PROPN
ftr-449	426	5	at	at	ADP
ftr-449	426	6	1288	1288	NUM
ftr-449	426	7	(	(	PUNCT
ftr-449	426	8	footnote	footnote	NOUN
ftr-449	426	9	omitted	omit	VERB
ftr-449	426	10	)	)	PUNCT
ftr-449	426	11	.	.	PUNCT
ftr-449	427	1	73	73	NUM
ftr-449	427	2	.	.	PUNCT
ftr-449	428	1	note	note	VERB
ftr-449	428	2	that	that	SCONJ
ftr-449	428	3	a	a	DET
ftr-449	428	4	surviving	surviving	NOUN
ftr-449	428	5	spouse	spouse	NOUN
ftr-449	428	6	may	may	AUX
ftr-449	428	7	also	also	ADV
ftr-449	428	8	adjust	adjust	VERB
ftr-449	428	9	her	her	PRON
ftr-449	428	10	level	level	NOUN
ftr-449	428	11	of	of	ADP
ftr-449	428	12	consumption	consumption	NOUN
ftr-449	428	13	as	as	ADP
ftr-449	428	14	a	a	DET
ftr-449	428	15	result	result	NOUN
ftr-449	428	16	of	of	ADP
ftr-449	428	17	her	her	PRON
ftr-449	428	18	spousal	spousal	NOUN
ftr-449	428	19	election	election	NOUN
ftr-449	428	20	.	.	PUNCT
ftr-449	429	1	ifw	ifw	PROPN
ftr-449	429	2	retains	retain	VERB
ftr-449	429	3	her	her	PRON
ftr-449	429	4	share	share	NOUN
ftr-449	429	5	of	of	ADP
ftr-449	429	6	the	the	DET
ftr-449	429	7	community	community	NOUN
ftr-449	429	8	andforgoes	andforgoe	VERB
ftr-449	429	9	life	life	NOUN
ftr-449	429	10	income	income	NOUN
ftr-449	429	11	interest	interest	NOUN
ftr-449	429	12	in	in	ADP
ftr-449	429	13	h	h	PROPN
ftr-449	429	14	trust	trust	PROPN
ftr-449	429	15	:	:	PUNCT
ftr-449	429	16	marriage	marriage	NOUN
ftr-449	429	17	effects	effect	NOUN
ftr-449	429	18	savings	saving	NOUN
ftr-449	429	19	by	by	ADP
ftr-449	429	20	reducing	reduce	VERB
ftr-449	429	21	the	the	DET
ftr-449	429	22	duplication	duplication	NOUN
ftr-449	429	23	of	of	ADP
ftr-449	429	24	fixed	fix	VERB
ftr-449	429	25	expenses	expense	NOUN
ftr-449	429	26	that	that	SCONJ
ftr-449	429	27	two	two	NUM
ftr-449	429	28	people	people	NOUN
ftr-449	429	29	incur	incur	VERB
ftr-449	429	30	when	when	SCONJ
ftr-449	429	31	living	live	VERB
ftr-449	429	32	apart	apart	ADV
ftr-449	429	33	(	(	PUNCT
ftr-449	429	34	e.g.	e.g.	ADV
ftr-449	429	35	,	,	PUNCT
ftr-449	429	36	lodging	lodging	NOUN
ftr-449	429	37	and	and	CCONJ
ftr-449	429	38	utilities	utility	NOUN
ftr-449	429	39	)	)	PUNCT
ftr-449	429	40	,	,	PUNCT
ftr-449	429	41	but	but	CCONJ
ftr-449	429	42	these	these	DET
ftr-449	429	43	savings	saving	NOUN
ftr-449	429	44	disappear	disappear	VERB
ftr-449	429	45	when	when	SCONJ
ftr-449	429	46	the	the	DET
ftr-449	429	47	marriage	marriage	NOUN
ftr-449	429	48	ends	end	VERB
ftr-449	429	49	.	.	PUNCT
ftr-449	430	1	if	if	SCONJ
ftr-449	430	2	w	w	PROPN
ftr-449	430	3	continues	continue	VERB
ftr-449	430	4	to	to	PART
ftr-449	430	5	live	live	VERB
ftr-449	430	6	in	in	ADP
ftr-449	430	7	the	the	DET
ftr-449	430	8	same	same	ADJ
ftr-449	430	9	lodging	lodging	NOUN
ftr-449	430	10	as	as	SCONJ
ftr-449	430	11	she	she	PRON
ftr-449	430	12	did	do	VERB
ftr-449	430	13	before	before	ADP
ftr-449	430	14	h	h	PROPN
ftr-449	430	15	's	's	PART
ftr-449	430	16	death	death	NOUN
ftr-449	430	17	,	,	PUNCT
ftr-449	430	18	she	she	PRON
ftr-449	430	19	must	must	AUX
ftr-449	430	20	pay	pay	VERB
ftr-449	430	21	from	from	ADP
ftr-449	430	22	her	her	PRON
ftr-449	430	23	income	income	NOUN
ftr-449	430	24	alone	alone	ADV
ftr-449	430	25	the	the	DET
ftr-449	430	26	rent	rent	NOUN
ftr-449	430	27	,	,	PUNCT
ftr-449	430	28	mortgage	mortgage	NOUN
ftr-449	430	29	interest	interest	NOUN
ftr-449	430	30	expense	expense	NOUN
ftr-449	430	31	,	,	PUNCT
ftr-449	430	32	real	real	ADJ
ftr-449	430	33	estate	estate	NOUN
ftr-449	430	34	taxes	taxis	NOUN
ftr-449	430	35	,	,	PUNCT
ftr-449	430	36	etc	etc	X
ftr-449	430	37	.	.	X
ftr-449	430	38	,	,	PUNCT
ftr-449	430	39	that	that	PRON
ftr-449	430	40	were	be	AUX
ftr-449	430	41	paid	pay	VERB
ftr-449	430	42	from	from	ADP
ftr-449	430	43	w	w	PROPN
ftr-449	430	44	's	's	PART
ftr-449	430	45	and	and	CCONJ
ftr-449	430	46	h	h	NOUN
ftr-449	430	47	's	's	PART
ftr-449	430	48	joint	joint	ADJ
ftr-449	430	49	income	income	NOUN
ftr-449	430	50	when	when	SCONJ
ftr-449	430	51	h	h	NOUN
ftr-449	430	52	was	be	AUX
ftr-449	430	53	alive	alive	ADJ
ftr-449	430	54	.	.	PUNCT
ftr-449	431	1	theoretically	theoretically	ADV
ftr-449	431	2	,	,	PUNCT
ftr-449	431	3	wcould	wcould	AUX
ftr-449	431	4	make	make	VERB
ftr-449	431	5	up	up	ADP
ftr-449	431	6	for	for	ADP
ftr-449	431	7	this	this	DET
ftr-449	431	8	shortfall	shortfall	NOUN
ftr-449	431	9	by	by	ADP
ftr-449	431	10	invading	invade	VERB
ftr-449	431	11	her	her	PRON
ftr-449	431	12	principal	principal	NOUN
ftr-449	431	13	,	,	PUNCT
ftr-449	431	14	but	but	CCONJ
ftr-449	431	15	"	"	PUNCT
ftr-449	431	16	[	[	PUNCT
ftr-449	431	17	gliven	gliven	ADJ
ftr-449	431	18	widows	widow	NOUN
ftr-449	431	19	'	'	PART
ftr-449	431	20	traditional	traditional	ADJ
ftr-449	431	21	reluctance	reluctance	NOUN
ftr-449	431	22	to	to	PART
ftr-449	431	23	'	'	PUNCT
ftr-449	431	24	dip	dip	VERB
ftr-449	431	25	into	into	ADP
ftr-449	431	26	principal'-particularly	principal'-particularly	ADV
ftr-449	431	27	when	when	SCONJ
ftr-449	431	28	.	.	PUNCT
ftr-449	431	29	.	.	PUNCT
ftr-449	431	30	.	.	PUNCT
ftr-449	432	1	principal	principal	NOUN
ftr-449	432	2	would	would	AUX
ftr-449	432	3	be	be	AUX
ftr-449	432	4	consumed	consume	VERB
ftr-449	432	5	at	at	ADP
ftr-449	432	6	a	a	DET
ftr-449	432	7	fairly	fairly	ADV
ftr-449	432	8	rapid	rapid	ADJ
ftr-449	432	9	rate	rate	NOUN
ftr-449	432	10	,	,	PUNCT
ftr-449	432	11	...	...	PUNCT
ftr-449	433	1	she	she	PRON
ftr-449	433	2	would	would	AUX
ftr-449	433	3	likely	likely	ADV
ftr-449	433	4	adjust	adjust	VERB
ftr-449	433	5	her	her	PRON
ftr-449	433	6	living	living	NOUN
ftr-449	433	7	scale	scale	NOUN
ftr-449	433	8	accordingly	accordingly	ADV
ftr-449	433	9	.	.	PUNCT
ftr-449	433	10	"	"	PUNCT
ftr-449	434	1	johanson	johanson	PROPN
ftr-449	434	2	,	,	PUNCT
ftr-449	434	3	supra	supra	PROPN
ftr-449	434	4	note	note	NOUN
ftr-449	434	5	71	71	NUM
ftr-449	434	6	,	,	PUNCT
ftr-449	434	7	at	at	ADP
ftr-449	434	8	1287	1287	NUM
ftr-449	434	9	.	.	PUNCT
ftr-449	435	1	if	if	SCONJ
ftr-449	435	2	wallows	wallow	VERB
ftr-449	435	3	her	her	PRON
ftr-449	435	4	property	property	NOUN
ftr-449	435	5	to	to	PART
ftr-449	435	6	pass	pass	VERB
ftr-449	435	7	under	under	ADP
ftr-449	435	8	h	h	PROPN
ftr-449	435	9	's	's	PART
ftr-449	435	10	will	will	AUX
ftr-449	435	11	thereby	thereby	ADV
ftr-449	435	12	receiving	receive	VERB
ftr-449	435	13	a	a	DET
ftr-449	435	14	life	life	NOUN
ftr-449	435	15	income	income	NOUN
ftr-449	435	16	interest	interest	NOUN
ftr-449	435	17	in	in	ADP
ftr-449	435	18	both	both	DET
ftr-449	435	19	h	h	NOUN
ftr-449	435	20	trust	trust	NOUN
ftr-449	435	21	and	and	CCONJ
ftr-449	435	22	wtrust	wtrust	NOUN
ftr-449	435	23	:	:	PUNCT
ftr-449	435	24	the	the	DET
ftr-449	435	25	amount	amount	NOUN
ftr-449	435	26	of	of	ADP
ftr-449	435	27	income	income	NOUN
ftr-449	435	28	available	available	ADJ
ftr-449	435	29	for	for	ADP
ftr-449	435	30	w	w	PROPN
ftr-449	435	31	's	's	PART
ftr-449	435	32	consumption	consumption	NOUN
ftr-449	435	33	may	may	AUX
ftr-449	435	34	increase	increase	VERB
ftr-449	435	35	following	follow	VERB
ftr-449	435	36	h	h	PROPN
ftr-449	435	37	's	's	PART
ftr-449	435	38	death	death	NOUN
ftr-449	435	39	(	(	PUNCT
ftr-449	435	40	h	h	NOUN
ftr-449	435	41	's	's	PART
ftr-449	435	42	expenses	expense	NOUN
ftr-449	435	43	having	having	AUX
ftr-449	435	44	ceased	cease	VERB
ftr-449	435	45	)	)	PUNCT
ftr-449	435	46	,	,	PUNCT
ftr-449	435	47	and	and	CCONJ
ftr-449	435	48	in	in	ADP
ftr-449	435	49	this	this	DET
ftr-449	435	50	case	case	NOUN
ftr-449	435	51	"	"	PUNCT
ftr-449	435	52	it	it	PRON
ftr-449	435	53	is	be	AUX
ftr-449	435	54	likely	likely	ADJ
ftr-449	435	55	that	that	SCONJ
ftr-449	435	56	parkinson	parkinson	NOUN
ftr-449	435	57	's	's	PART
ftr-449	435	58	second	second	ADJ
ftr-449	435	59	law	law	NOUN
ftr-449	435	60	would	would	AUX
ftr-449	435	61	come	come	VERB
ftr-449	435	62	into	into	ADP
ftr-449	435	63	play	play	NOUN
ftr-449	435	64	:	:	PUNCT
ftr-449	435	65	'	'	PUNCT
ftr-449	435	66	expenditure	expenditure	NOUN
ftr-449	435	67	rises	rise	VERB
ftr-449	435	68	to	to	PART
ftr-449	435	69	meet	meet	VERB
ftr-449	435	70	income	income	NOUN
ftr-449	435	71	.	.	PUNCT
ftr-449	436	1	"	"	PUNCT
ftr-449	436	2	'	'	PUNCT
ftr-449	436	3	i	i	PRON
ftr-449	436	4	d.	d.	PROPN
ftr-449	436	5	at	at	ADP
ftr-449	436	6	1288	1288	NUM
ftr-449	436	7	.	.	PUNCT
ftr-449	437	1	[	[	X
ftr-449	437	2	vol	vol	NOUN
ftr-449	437	3	.	.	NOUN
ftr-449	437	4	4:8	4:8	NUM
ftr-449	437	5	estate	estate	NOUN
ftr-449	437	6	and	and	CCONJ
ftr-449	437	7	git	git	NOUN
ftr-449	437	8	tax	tax	NOUN
ftr-449	437	9	effects	effect	NOUN
ftr-449	437	10	of	of	ADP
ftr-449	437	11	selling	sell	VERB
ftr-449	437	12	a	a	DET
ftr-449	437	13	remainder	remainder	NOUN
ftr-449	437	14	seller	seller	NOUN
ftr-449	437	15	may	may	AUX
ftr-449	437	16	(	(	PUNCT
ftr-449	437	17	or	or	CCONJ
ftr-449	437	18	in	in	ADP
ftr-449	437	19	fact	fact	NOUN
ftr-449	437	20	does	do	AUX
ftr-449	437	21	)	)	PUNCT
ftr-449	437	22	consume	consume	VERB
ftr-449	437	23	the	the	DET
ftr-449	437	24	proceeds	proceed	NOUN
ftr-449	437	25	,	,	PUNCT
ftr-449	437	26	even	even	ADV
ftr-449	437	27	though	though	SCONJ
ftr-449	437	28	this	this	PRON
ftr-449	437	29	means	mean	VERB
ftr-449	437	30	that	that	SCONJ
ftr-449	437	31	his	his	PRON
ftr-449	437	32	gross	gross	ADJ
ftr-449	437	33	estate	estate	NOUN
ftr-449	437	34	will	will	AUX
ftr-449	437	35	be	be	AUX
ftr-449	437	36	less	less	ADJ
ftr-449	437	37	than	than	SCONJ
ftr-449	437	38	it	it	PRON
ftr-449	437	39	would	would	AUX
ftr-449	437	40	be	be	AUX
ftr-449	437	41	if	if	SCONJ
ftr-449	437	42	he	he	PRON
ftr-449	437	43	had	have	AUX
ftr-449	437	44	retained	retain	VERB
ftr-449	437	45	the	the	DET
ftr-449	437	46	property	property	NOUN
ftr-449	437	47	until	until	ADP
ftr-449	437	48	his	his	PRON
ftr-449	437	49	death	death	NOUN
ftr-449	437	50	.	.	PUNCT
ftr-449	438	1	a	a	DET
ftr-449	438	2	taxpayer	taxpayer	NOUN
ftr-449	438	3	is	be	AUX
ftr-449	438	4	always	always	ADV
ftr-449	438	5	free	free	ADJ
ftr-449	438	6	to	to	PART
ftr-449	438	7	"	"	PUNCT
ftr-449	438	8	beat	beat	VERB
ftr-449	438	9	"	"	PUNCT
ftr-449	438	10	the	the	DET
ftr-449	438	11	estate	estate	NOUN
ftr-449	438	12	tax	tax	NOUN
ftr-449	438	13	through	through	ADP
ftr-449	438	14	consumption	consumption	NOUN
ftr-449	438	15	or	or	CCONJ
ftr-449	438	16	dissipation	dissipation	NOUN
ftr-449	438	17	of	of	ADP
ftr-449	438	18	his	his	PRON
ftr-449	438	19	assets	asset	NOUN
ftr-449	438	20	.	.	PUNCT
ftr-449	439	1	likewise	likewise	ADV
ftr-449	439	2	,	,	PUNCT
ftr-449	439	3	the	the	DET
ftr-449	439	4	possibility	possibility	NOUN
ftr-449	439	5	that	that	SCONJ
ftr-449	439	6	the	the	DET
ftr-449	439	7	seller	seller	NOUN
ftr-449	439	8	of	of	ADP
ftr-449	439	9	a	a	DET
ftr-449	439	10	remainder	remainder	NOUN
ftr-449	439	11	may	may	AUX
ftr-449	439	12	consume	consume	VERB
ftr-449	439	13	the	the	DET
ftr-449	439	14	proceeds	proceed	NOUN
ftr-449	439	15	,	,	PUNCT
ftr-449	439	16	unproductively	unproductively	ADV
ftr-449	439	17	invest	invest	VERB
ftr-449	439	18	them	they	PRON
ftr-449	439	19	,	,	PUNCT
ftr-449	439	20	or	or	CCONJ
ftr-449	439	21	let	let	VERB
ftr-449	439	22	them	they	PRON
ftr-449	439	23	lie	lie	VERB
ftr-449	439	24	fallow	fallow	NOUN
ftr-449	439	25	should	should	AUX
ftr-449	439	26	not	not	PART
ftr-449	439	27	disqualify	disqualify	VERB
ftr-449	439	28	the	the	DET
ftr-449	439	29	proceeds	proceed	NOUN
ftr-449	439	30	as	as	ADP
ftr-449	439	31	"	"	PUNCT
ftr-449	439	32	full	full	ADJ
ftr-449	439	33	and	and	CCONJ
ftr-449	439	34	adequate	adequate	ADJ
ftr-449	439	35	consideration	consideration	NOUN
ftr-449	439	36	.	.	PUNCT
ftr-449	440	1	"'74	"'74	NOUN
ftr-449	440	2	some	some	PRON
ftr-449	440	3	might	might	AUX
ftr-449	440	4	argue	argue	VERB
ftr-449	440	5	that	that	SCONJ
ftr-449	440	6	section	section	NOUN
ftr-449	440	7	2036	2036	NUM
ftr-449	440	8	should	should	AUX
ftr-449	440	9	still	still	ADV
ftr-449	440	10	apply	apply	VERB
ftr-449	440	11	because	because	SCONJ
ftr-449	440	12	every	every	DET
ftr-449	440	13	transfer	transfer	NOUN
ftr-449	440	14	of	of	ADP
ftr-449	440	15	a	a	DET
ftr-449	440	16	remainder	remainder	NOUN
ftr-449	440	17	is	be	AUX
ftr-449	440	18	potentially	potentially	ADV
ftr-449	440	19	testamentary	testamentary	ADJ
ftr-449	440	20	,	,	PUNCT
ftr-449	440	21	even	even	ADV
ftr-449	440	22	when	when	SCONJ
ftr-449	440	23	effected	effect	VERB
ftr-449	440	24	by	by	ADP
ftr-449	440	25	a	a	DET
ftr-449	440	26	sale	sale	NOUN
ftr-449	440	27	.	.	PUNCT
ftr-449	441	1	section	section	NOUN
ftr-449	441	2	2036	2036	NUM
ftr-449	441	3	treats	treat	VERB
ftr-449	441	4	a	a	DET
ftr-449	441	5	gratuitous	gratuitous	ADJ
ftr-449	441	6	transfer	transfer	NOUN
ftr-449	441	7	of	of	ADP
ftr-449	441	8	a	a	DET
ftr-449	441	9	remainder	remainder	NOUN
ftr-449	441	10	,	,	PUNCT
ftr-449	441	11	coupled	couple	VERB
ftr-449	441	12	with	with	ADP
ftr-449	441	13	a	a	DET
ftr-449	441	14	retained	retain	VERB
ftr-449	441	15	life	life	NOUN
ftr-449	441	16	estate	estate	NOUN
ftr-449	441	17	,	,	PUNCT
ftr-449	441	18	as	as	ADP
ftr-449	441	19	a	a	DET
ftr-449	441	20	testamentary	testamentary	ADJ
ftr-449	441	21	substitute	substitute	NOUN
ftr-449	441	22	.	.	PUNCT
ftr-449	442	1	this	this	PRON
ftr-449	442	2	is	be	AUX
ftr-449	442	3	because	because	SCONJ
ftr-449	442	4	the	the	DET
ftr-449	442	5	decedent	decedent	NOUN
ftr-449	442	6	continues	continue	VERB
ftr-449	442	7	to	to	PART
ftr-449	442	8	enjoy	enjoy	VERB
ftr-449	442	9	the	the	DET
ftr-449	442	10	property	property	NOUN
ftr-449	442	11	throughout	throughout	ADP
ftr-449	442	12	his	his	PRON
ftr-449	442	13	life	life	NOUN
ftr-449	442	14	,	,	PUNCT
ftr-449	442	15	just	just	ADV
ftr-449	442	16	as	as	SCONJ
ftr-449	442	17	if	if	SCONJ
ftr-449	442	18	he	he	PRON
ftr-449	442	19	had	have	AUX
ftr-449	442	20	retained	retain	VERB
ftr-449	442	21	ownership	ownership	NOUN
ftr-449	442	22	of	of	ADP
ftr-449	442	23	the	the	DET
ftr-449	442	24	fee	fee	NOUN
ftr-449	442	25	,	,	PUNCT
ftr-449	442	26	and	and	CCONJ
ftr-449	442	27	the	the	DET
ftr-449	442	28	remainderman	remainderman	NOUN
ftr-449	442	29	comes	come	VERB
ftr-449	442	30	into	into	ADP
ftr-449	442	31	possession	possession	NOUN
ftr-449	442	32	of	of	ADP
ftr-449	442	33	the	the	DET
ftr-449	442	34	property	property	NOUN
ftr-449	442	35	only	only	ADV
ftr-449	442	36	upon	upon	SCONJ
ftr-449	442	37	the	the	DET
ftr-449	442	38	decedent	decedent	NOUN
ftr-449	442	39	's	's	PART
ftr-449	442	40	death	death	NOUN
ftr-449	442	41	,	,	PUNCT
ftr-449	442	42	just	just	ADV
ftr-449	442	43	as	as	SCONJ
ftr-449	442	44	if	if	SCONJ
ftr-449	442	45	the	the	DET
ftr-449	442	46	decedent	decedent	NOUN
ftr-449	442	47	had	have	AUX
ftr-449	442	48	kept	keep	VERB
ftr-449	442	49	the	the	DET
ftr-449	442	50	fee	fee	NOUN
ftr-449	442	51	and	and	CCONJ
ftr-449	442	52	devised	devise	VERB
ftr-449	442	53	it	it	PRON
ftr-449	442	54	to	to	ADP
ftr-449	442	55	him	he	PRON
ftr-449	442	56	at	at	ADP
ftr-449	442	57	death	death	NOUN
ftr-449	442	58	.	.	PUNCT
ftr-449	443	1	furthermore	furthermore	ADV
ftr-449	443	2	,	,	PUNCT
ftr-449	443	3	the	the	DET
ftr-449	443	4	remainderman	remainderman	NOUN
ftr-449	443	5	realizes	realize	VERB
ftr-449	443	6	a	a	DET
ftr-449	443	7	net	net	ADJ
ftr-449	443	8	economic	economic	ADJ
ftr-449	443	9	benefit	benefit	NOUN
ftr-449	443	10	upon	upon	SCONJ
ftr-449	443	11	the	the	DET
ftr-449	443	12	transferor	transferor	NOUN
ftr-449	443	13	's	's	PART
ftr-449	443	14	death	death	NOUN
ftr-449	443	15	,	,	PUNCT
ftr-449	443	16	just	just	ADV
ftr-449	443	17	as	as	SCONJ
ftr-449	443	18	if	if	SCONJ
ftr-449	443	19	the	the	DET
ftr-449	443	20	decedent	decedent	NOUN
ftr-449	443	21	had	have	AUX
ftr-449	443	22	left	leave	VERB
ftr-449	443	23	him	he	PRON
ftr-449	443	24	a	a	DET
ftr-449	443	25	bequest	bequest	NOUN
ftr-449	443	26	or	or	CCONJ
ftr-449	443	27	devise	devise	VERB
ftr-449	443	28	.	.	PUNCT
ftr-449	444	1	the	the	DET
ftr-449	444	2	first	first	ADJ
ftr-449	444	3	two	two	NUM
ftr-449	444	4	of	of	ADP
ftr-449	444	5	these	these	DET
ftr-449	444	6	factors	factor	NOUN
ftr-449	444	7	will	will	AUX
ftr-449	444	8	also	also	ADV
ftr-449	444	9	be	be	AUX
ftr-449	444	10	present	present	ADJ
ftr-449	444	11	where	where	SCONJ
ftr-449	444	12	the	the	DET
ftr-449	444	13	fee	fee	NOUN
ftr-449	444	14	owner	owner	NOUN
ftr-449	444	15	sells	sell	VERB
ftr-449	444	16	a	a	DET
ftr-449	444	17	remainder	remainder	NOUN
ftr-449	444	18	interest	interest	NOUN
ftr-449	444	19	for	for	ADP
ftr-449	444	20	its	its	PRON
ftr-449	444	21	actuarial	actuarial	ADJ
ftr-449	444	22	value	value	NOUN
ftr-449	444	23	.	.	PUNCT
ftr-449	445	1	unlike	unlike	ADP
ftr-449	445	2	the	the	DET
ftr-449	445	3	case	case	NOUN
ftr-449	445	4	of	of	ADP
ftr-449	445	5	a	a	DET
ftr-449	445	6	person	person	NOUN
ftr-449	445	7	who	who	PRON
ftr-449	445	8	sells	sell	VERB
ftr-449	445	9	his	his	PRON
ftr-449	445	10	property	property	NOUN
ftr-449	445	11	in	in	ADP
ftr-449	445	12	fee	fee	NOUN
ftr-449	445	13	simple	simple	ADJ
ftr-449	445	14	absolute	absolute	ADJ
ftr-449	445	15	and	and	CCONJ
ftr-449	445	16	thereby	thereby	ADV
ftr-449	445	17	terminates	terminate	VERB
ftr-449	445	18	his	his	PRON
ftr-449	445	19	interest	interest	NOUN
ftr-449	445	20	in	in	ADP
ftr-449	445	21	the	the	DET
ftr-449	445	22	property	property	NOUN
ftr-449	445	23	,	,	PUNCT
ftr-449	445	24	a	a	DET
ftr-449	445	25	fee	fee	NOUN
ftr-449	445	26	owner	owner	NOUN
ftr-449	445	27	who	who	PRON
ftr-449	445	28	sells	sell	VERB
ftr-449	445	29	a	a	DET
ftr-449	445	30	remainder	remainder	NOUN
ftr-449	445	31	continues	continue	VERB
ftr-449	445	32	to	to	PART
ftr-449	445	33	enjoy	enjoy	VERB
ftr-449	445	34	the	the	DET
ftr-449	445	35	underlying	underlie	VERB
ftr-449	445	36	property	property	NOUN
ftr-449	445	37	for	for	ADP
ftr-449	445	38	the	the	DET
ftr-449	445	39	rest	rest	NOUN
ftr-449	445	40	of	of	ADP
ftr-449	445	41	his	his	PRON
ftr-449	445	42	life	life	NOUN
ftr-449	445	43	,	,	PUNCT
ftr-449	445	44	while	while	SCONJ
ftr-449	445	45	the	the	DET
ftr-449	445	46	buyer	buyer	NOUN
ftr-449	445	47	takes	take	VERB
ftr-449	445	48	possession	possession	NOUN
ftr-449	445	49	of	of	ADP
ftr-449	445	50	the	the	DET
ftr-449	445	51	property	property	NOUN
ftr-449	445	52	only	only	ADV
ftr-449	445	53	upon	upon	SCONJ
ftr-449	445	54	the	the	DET
ftr-449	445	55	seller	seller	NOUN
ftr-449	445	56	's	's	PART
ftr-449	445	57	death	death	NOUN
ftr-449	445	58	.	.	PUNCT
ftr-449	446	1	if	if	SCONJ
ftr-449	446	2	,	,	PUNCT
ftr-449	446	3	in	in	ADP
ftr-449	446	4	addition	addition	NOUN
ftr-449	446	5	,	,	PUNCT
ftr-449	446	6	the	the	DET
ftr-449	446	7	buyer	buyer	NOUN
ftr-449	446	8	realizes	realize	VERB
ftr-449	446	9	a	a	DET
ftr-449	446	10	net	net	ADJ
ftr-449	446	11	economic	economic	ADJ
ftr-449	446	12	benefit	benefit	NOUN
ftr-449	446	13	from	from	ADP
ftr-449	446	14	his	his	PRON
ftr-449	446	15	receipt	receipt	NOUN
ftr-449	446	16	of	of	ADP
ftr-449	446	17	the	the	DET
ftr-449	446	18	property	property	NOUN
ftr-449	446	19	at	at	ADP
ftr-449	446	20	the	the	DET
ftr-449	446	21	seller	seller	NOUN
ftr-449	446	22	's	's	PART
ftr-449	446	23	death	death	NOUN
ftr-449	446	24	(	(	PUNCT
ftr-449	446	25	after	after	ADP
ftr-449	446	26	taking	take	VERB
ftr-449	446	27	into	into	ADP
ftr-449	446	28	account	account	NOUN
ftr-449	446	29	his	his	PRON
ftr-449	446	30	payment	payment	NOUN
ftr-449	446	31	of	of	ADP
ftr-449	446	32	consideration	consideration	NOUN
ftr-449	446	33	)	)	PUNCT
ftr-449	446	34	,	,	PUNCT
ftr-449	446	35	all	all	DET
ftr-449	446	36	the	the	DET
ftr-449	446	37	reasons	reason	NOUN
ftr-449	446	38	for	for	ADP
ftr-449	446	39	treating	treat	VERB
ftr-449	446	40	the	the	DET
ftr-449	446	41	transfer	transfer	NOUN
ftr-449	446	42	of	of	ADP
ftr-449	446	43	the	the	DET
ftr-449	446	44	remainder	remainder	NOUN
ftr-449	446	45	as	as	ADP
ftr-449	446	46	testamentary	testamentary	ADJ
ftr-449	446	47	may	may	AUX
ftr-449	446	48	arguably	arguably	ADV
ftr-449	446	49	be	be	AUX
ftr-449	446	50	said	say	VERB
ftr-449	446	51	to	to	PART
ftr-449	446	52	exist	exist	VERB
ftr-449	446	53	.	.	PUNCT
ftr-449	447	1	the	the	DET
ftr-449	447	2	case	case	NOUN
ftr-449	447	3	for	for	ADP
ftr-449	447	4	applying	apply	VERB
ftr-449	447	5	section	section	NOUN
ftr-449	447	6	2036	2036	NUM
ftr-449	447	7	would	would	AUX
ftr-449	447	8	be	be	AUX
ftr-449	447	9	particularly	particularly	ADV
ftr-449	447	10	strong	strong	ADJ
ftr-449	447	11	where	where	SCONJ
ftr-449	447	12	the	the	DET
ftr-449	447	13	seller	seller	NOUN
ftr-449	447	14	had	have	VERB
ftr-449	447	15	donative	donative	ADJ
ftr-449	447	16	feelings	feeling	NOUN
ftr-449	447	17	for	for	ADP
ftr-449	447	18	the	the	DET
ftr-449	447	19	buyer	buyer	NOUN
ftr-449	447	20	(	(	PUNCT
ftr-449	447	21	e.g.	e.g.	ADV
ftr-449	447	22	,	,	PUNCT
ftr-449	447	23	where	where	SCONJ
ftr-449	447	24	the	the	DET
ftr-449	447	25	buyer	buyer	NOUN
ftr-449	447	26	was	be	AUX
ftr-449	447	27	a	a	DET
ftr-449	447	28	natural	natural	ADJ
ftr-449	447	29	object	object	NOUN
ftr-449	447	30	of	of	ADP
ftr-449	447	31	his	his	PRON
ftr-449	447	32	bounty).75	bounty).75	ADJ
ftr-449	447	33	note	note	NOUN
ftr-449	447	34	,	,	PUNCT
ftr-449	447	35	however	however	ADV
ftr-449	447	36	,	,	PUNCT
ftr-449	447	37	that	that	SCONJ
ftr-449	447	38	where	where	SCONJ
ftr-449	447	39	the	the	DET
ftr-449	447	40	seller	seller	NOUN
ftr-449	447	41	lives	live	VERB
ftr-449	447	42	out	out	ADP
ftr-449	447	43	her	her	PRON
ftr-449	447	44	life	life	NOUN
ftr-449	447	45	expectancy	expectancy	NOUN
ftr-449	447	46	and	and	CCONJ
ftr-449	447	47	the	the	DET
ftr-449	447	48	remainderman	remainderman	NOUN
ftr-449	447	49	buys	buy	VERB
ftr-449	447	50	the	the	DET
ftr-449	447	51	remainder	remainder	NOUN
ftr-449	447	52	for	for	ADP
ftr-449	447	53	its	its	PRON
ftr-449	447	54	actuarial	actuarial	ADJ
ftr-449	447	55	value	value	NOUN
ftr-449	447	56	,	,	PUNCT
ftr-449	447	57	the	the	DET
ftr-449	447	58	remainderman	remainderman	NOUN
ftr-449	447	59	74	74	NUM
ftr-449	447	60	.	.	PUNCT
ftr-449	448	1	wheeler	wheeler	PROPN
ftr-449	448	2	v.	v.	PROPN
ftr-449	448	3	united	united	PROPN
ftr-449	448	4	states	states	PROPN
ftr-449	448	5	,	,	PUNCT
ftr-449	448	6	116	116	NUM
ftr-449	448	7	f.3d	f.3d	NUM
ftr-449	448	8	749,762	749,762	NUM
ftr-449	448	9	-	-	SYM
ftr-449	448	10	63	63	NUM
ftr-449	448	11	(	(	PUNCT
ftr-449	448	12	5th	5th	ADJ
ftr-449	448	13	cir	cir	NOUN
ftr-449	448	14	.	.	PUNCT
ftr-449	448	15	1997	1997	NUM
ftr-449	448	16	)	)	PUNCT
ftr-449	448	17	.	.	PUNCT
ftr-449	449	1	75	75	NUM
ftr-449	449	2	.	.	PUNCT
ftr-449	450	1	this	this	DET
ftr-449	450	2	analysis	analysis	NOUN
ftr-449	450	3	may	may	AUX
ftr-449	450	4	underlie	underlie	VERB
ftr-449	450	5	professor	professor	PROPN
ftr-449	450	6	jordan	jordan	PROPN
ftr-449	450	7	's	's	PART
ftr-449	450	8	assertion	assertion	NOUN
ftr-449	450	9	that	that	SCONJ
ftr-449	450	10	§	§	PROPN
ftr-449	450	11	2036	2036	NUM
ftr-449	450	12	should	should	AUX
ftr-449	450	13	apply	apply	VERB
ftr-449	450	14	in	in	ADP
ftr-449	450	15	a	a	DET
ftr-449	450	16	"	"	PUNCT
ftr-449	450	17	non	non	ADJ
ftr-449	450	18	-	-	ADJ
ftr-449	450	19	arm	arm	ADJ
ftr-449	450	20	's	's	PART
ftr-449	450	21	length	length	NOUN
ftr-449	450	22	"	"	PUNCT
ftr-449	450	23	sale	sale	NOUN
ftr-449	450	24	of	of	ADP
ftr-449	450	25	a	a	DET
ftr-449	450	26	remainder	remainder	NOUN
ftr-449	450	27	even	even	ADV
ftr-449	450	28	if	if	SCONJ
ftr-449	450	29	the	the	DET
ftr-449	450	30	seller	seller	NOUN
ftr-449	450	31	receives	receive	VERB
ftr-449	450	32	"	"	PUNCT
ftr-449	450	33	adequate	adequate	ADJ
ftr-449	450	34	and	and	CCONJ
ftr-449	450	35	full	full	ADJ
ftr-449	450	36	consideration	consideration	NOUN
ftr-449	450	37	"	"	PUNCT
ftr-449	450	38	:	:	PUNCT
ftr-449	450	39	while	while	SCONJ
ftr-449	450	40	it	it	PRON
ftr-449	450	41	may	may	AUX
ftr-449	450	42	be	be	AUX
ftr-449	450	43	the	the	DET
ftr-449	450	44	case	case	NOUN
ftr-449	450	45	that	that	SCONJ
ftr-449	450	46	the	the	DET
ftr-449	450	47	consideration	consideration	NOUN
ftr-449	450	48	received	receive	VERB
ftr-449	450	49	in	in	ADP
ftr-449	450	50	a	a	DET
ftr-449	450	51	non	non	ADJ
ftr-449	450	52	-	-	ADJ
ftr-449	450	53	arm	arm	ADJ
ftr-449	450	54	's	's	PART
ftr-449	450	55	length	length	NOUN
ftr-449	450	56	transfer	transfer	NOUN
ftr-449	450	57	is	be	AUX
ftr-449	450	58	sufficient	sufficient	ADJ
ftr-449	450	59	to	to	PART
ftr-449	450	60	prevent	prevent	VERB
ftr-449	450	61	depletion	depletion	NOUN
ftr-449	450	62	of	of	ADP
ftr-449	450	63	the	the	DET
ftr-449	450	64	taxpayer	taxpayer	NOUN
ftr-449	450	65	's	's	PART
ftr-449	450	66	gross	gross	ADJ
ftr-449	450	67	estate	estate	NOUN
ftr-449	450	68	,	,	PUNCT
ftr-449	450	69	the	the	DET
ftr-449	450	70	donative	donative	ADJ
ftr-449	450	71	character	character	NOUN
ftr-449	450	72	of	of	ADP
ftr-449	450	73	the	the	DET
ftr-449	450	74	transaction	transaction	NOUN
ftr-449	450	75	combined	combine	VERB
ftr-449	450	76	with	with	ADP
ftr-449	450	77	the	the	DET
ftr-449	450	78	taxpayer	taxpayer	NOUN
ftr-449	450	79	's	's	PART
ftr-449	450	80	retention	retention	NOUN
ftr-449	450	81	of	of	ADP
ftr-449	450	82	an	an	DET
ftr-449	450	83	interest	interest	NOUN
ftr-449	450	84	in	in	ADP
ftr-449	450	85	the	the	DET
ftr-449	450	86	property	property	NOUN
ftr-449	450	87	is	be	AUX
ftr-449	450	88	nevertheless	nevertheless	ADV
ftr-449	450	89	sufficient	sufficient	ADJ
ftr-449	450	90	to	to	PART
ftr-449	450	91	make	make	VERB
ftr-449	450	92	the	the	DET
ftr-449	450	93	transfer	transfer	NOUN
ftr-449	450	94	testamentary	testamentary	NOUN
ftr-449	450	95	in	in	ADP
ftr-449	450	96	nature	nature	NOUN
ftr-449	450	97	.	.	PUNCT
ftr-449	451	1	therefore	therefore	ADV
ftr-449	451	2	,	,	PUNCT
ftr-449	451	3	the	the	DET
ftr-449	451	4	most	most	ADV
ftr-449	451	5	appropriate	appropriate	ADJ
ftr-449	451	6	result	result	NOUN
ftr-449	451	7	is	be	AUX
ftr-449	451	8	to	to	PART
ftr-449	451	9	include	include	VERB
ftr-449	451	10	the	the	DET
ftr-449	451	11	property	property	NOUN
ftr-449	451	12	in	in	ADP
ftr-449	451	13	the	the	DET
ftr-449	451	14	taxpayer	taxpayer	NOUN
ftr-449	451	15	's	's	PART
ftr-449	451	16	gross	gross	ADJ
ftr-449	451	17	estate	estate	NOUN
ftr-449	451	18	.	.	PUNCT
ftr-449	452	1	jordan	jordan	PROPN
ftr-449	452	2	,	,	PUNCT
ftr-449	452	3	supra	supra	PROPN
ftr-449	452	4	note	note	PROPN
ftr-449	452	5	58	58	NUM
ftr-449	452	6	,	,	PUNCT
ftr-449	452	7	at	at	ADP
ftr-449	452	8	717	717	NUM
ftr-449	452	9	-	-	SYM
ftr-449	452	10	18	18	NUM
ftr-449	452	11	.	.	PUNCT
ftr-449	453	1	professor	professor	NOUN
ftr-449	453	2	jordan	jordan	PROPN
ftr-449	453	3	does	do	AUX
ftr-449	453	4	not	not	PART
ftr-449	453	5	explain	explain	VERB
ftr-449	453	6	how	how	SCONJ
ftr-449	453	7	she	she	PRON
ftr-449	453	8	would	would	AUX
ftr-449	453	9	resolve	resolve	VERB
ftr-449	453	10	in	in	ADP
ftr-449	453	11	the	the	DET
ftr-449	453	12	case	case	NOUN
ftr-449	453	13	of	of	ADP
ftr-449	453	14	a	a	DET
ftr-449	453	15	"	"	PUNCT
ftr-449	453	16	non	non	ADJ
ftr-449	453	17	-	-	ADJ
ftr-449	453	18	arm	arm	ADJ
ftr-449	453	19	's	's	PART
ftr-449	453	20	length	length	NOUN
ftr-449	453	21	transaction	transaction	NOUN
ftr-449	453	22	"	"	PUNCT
ftr-449	453	23	the	the	DET
ftr-449	453	24	problem	problem	NOUN
ftr-449	453	25	of	of	ADP
ftr-449	453	26	over	over	NOUN
ftr-449	453	27	-	-	PUNCT
ftr-449	453	28	inclusion	inclusion	NOUN
ftr-449	453	29	of	of	ADP
ftr-449	453	30	value	value	NOUN
ftr-449	453	31	that	that	PRON
ftr-449	453	32	results	result	VERB
ftr-449	453	33	when	when	SCONJ
ftr-449	453	34	the	the	DET
ftr-449	453	35	"	"	PUNCT
ftr-449	453	36	seller	seller	NOUN
ftr-449	453	37	's	's	PART
ftr-449	453	38	"	"	PUNCT
ftr-449	453	39	gross	gross	ADJ
ftr-449	453	40	estate	estate	NOUN
ftr-449	453	41	includes	include	VERB
ftr-449	453	42	both	both	CCONJ
ftr-449	453	43	the	the	DET
ftr-449	453	44	consideration	consideration	NOUN
ftr-449	453	45	received	receive	VERB
ftr-449	453	46	for	for	ADP
ftr-449	453	47	the	the	DET
ftr-449	453	48	remainder	remainder	NOUN
ftr-449	453	49	and	and	CCONJ
ftr-449	453	50	the	the	DET
ftr-449	453	51	underlying	underlie	VERB
ftr-449	453	52	property	property	NOUN
ftr-449	453	53	itself	itself	PRON
ftr-449	453	54	,	,	PUNCT
ftr-449	453	55	although	although	SCONJ
ftr-449	453	56	she	she	PRON
ftr-449	453	57	recognizes	recognize	VERB
ftr-449	453	58	the	the	DET
ftr-449	453	59	problem	problem	NOUN
ftr-449	453	60	where	where	SCONJ
ftr-449	453	61	the	the	DET
ftr-449	453	62	seller	seller	NOUN
ftr-449	453	63	and	and	CCONJ
ftr-449	453	64	the	the	DET
ftr-449	453	65	remainderman	remainderman	NOUN
ftr-449	453	66	are	be	AUX
ftr-449	453	67	unrelated	unrelated	ADJ
ftr-449	453	68	.	.	PUNCT
ftr-449	454	1	i	i	PRON
ftr-449	454	2	d.	d.	PROPN
ftr-449	454	3	at	at	ADP
ftr-449	454	4	689	689	NUM
ftr-449	454	5	-	-	SYM
ftr-449	454	6	92	92	NUM
ftr-449	454	7	.	.	PUNCT
ftr-449	454	8	1999	1999	NUM
ftr-449	454	9	]	]	PUNCT
ftr-449	454	10	florida	florida	PROPN
ftr-449	454	11	tax	tax	PROPN
ftr-449	454	12	review	review	NOUN
ftr-449	454	13	derives	derive	VERB
ftr-449	454	14	no	no	DET
ftr-449	454	15	economic	economic	ADJ
ftr-449	454	16	benefit	benefit	NOUN
ftr-449	454	17	upon	upon	SCONJ
ftr-449	454	18	the	the	DET
ftr-449	454	19	seller	seller	NOUN
ftr-449	454	20	's	's	PART
ftr-449	454	21	death	death	NOUN
ftr-449	454	22	unless	unless	SCONJ
ftr-449	454	23	the	the	DET
ftr-449	454	24	property	property	NOUN
ftr-449	454	25	has	have	AUX
ftr-449	454	26	appreciated	appreciate	VERB
ftr-449	454	27	.	.	PUNCT
ftr-449	455	1	the	the	DET
ftr-449	455	2	net	net	ADJ
ftr-449	455	3	economic	economic	ADJ
ftr-449	455	4	benefit	benefit	NOUN
ftr-449	455	5	a	a	DET
ftr-449	455	6	remainderman	remainderman	NOUN
ftr-449	455	7	realizes	realize	VERB
ftr-449	455	8	upon	upon	SCONJ
ftr-449	455	9	the	the	DET
ftr-449	455	10	seller	seller	NOUN
ftr-449	455	11	's	's	PART
ftr-449	455	12	death	death	NOUN
ftr-449	455	13	is	be	AUX
ftr-449	455	14	the	the	DET
ftr-449	455	15	date	date	NOUN
ftr-449	455	16	-	-	PUNCT
ftr-449	455	17	of	of	ADP
ftr-449	455	18	-	-	PUNCT
ftr-449	455	19	death	death	NOUN
ftr-449	455	20	value	value	NOUN
ftr-449	455	21	of	of	ADP
ftr-449	455	22	the	the	DET
ftr-449	455	23	property	property	NOUN
ftr-449	455	24	less	less	ADV
ftr-449	455	25	(	(	PUNCT
ftr-449	455	26	1	1	X
ftr-449	455	27	)	)	PUNCT
ftr-449	455	28	the	the	DET
ftr-449	455	29	consideration	consideration	NOUN
ftr-449	455	30	he	he	PRON
ftr-449	455	31	paid	pay	VERB
ftr-449	455	32	for	for	ADP
ftr-449	455	33	the	the	DET
ftr-449	455	34	remainder	remainder	NOUN
ftr-449	455	35	,	,	PUNCT
ftr-449	455	36	and	and	CCONJ
ftr-449	455	37	less	less	ADV
ftr-449	455	38	(	(	PUNCT
ftr-449	455	39	2	2	X
ftr-449	455	40	)	)	PUNCT
ftr-449	455	41	the	the	DET
ftr-449	455	42	income	income	NOUN
ftr-449	455	43	thereon	thereon	NOUN
ftr-449	455	44	which	which	PRON
ftr-449	455	45	he	he	PRON
ftr-449	455	46	has	have	AUX
ftr-449	455	47	forgone	forgo	VERB
ftr-449	455	48	by	by	ADP
ftr-449	455	49	paying	pay	VERB
ftr-449	455	50	that	that	DET
ftr-449	455	51	consideration	consideration	NOUN
ftr-449	455	52	to	to	ADP
ftr-449	455	53	the	the	DET
ftr-449	455	54	seller	seller	NOUN
ftr-449	455	55	.	.	PUNCT
ftr-449	456	1	under	under	ADP
ftr-449	456	2	the	the	DET
ftr-449	456	3	government	government	NOUN
ftr-449	456	4	's	's	PART
ftr-449	456	5	actuarial	actuarial	ADJ
ftr-449	456	6	tables	table	NOUN
ftr-449	456	7	,	,	PUNCT
ftr-449	456	8	the	the	DET
ftr-449	456	9	total	total	ADJ
ftr-449	456	10	amount	amount	NOUN
ftr-449	456	11	of	of	ADP
ftr-449	456	12	these	these	DET
ftr-449	456	13	subtractions	subtraction	NOUN
ftr-449	456	14	will	will	AUX
ftr-449	456	15	exactly	exactly	ADV
ftr-449	456	16	equal	equal	VERB
ftr-449	456	17	the	the	DET
ftr-449	456	18	fee	fee	NOUN
ftr-449	456	19	value	value	NOUN
ftr-449	456	20	of	of	ADP
ftr-449	456	21	the	the	DET
ftr-449	456	22	property	property	NOUN
ftr-449	456	23	where	where	SCONJ
ftr-449	456	24	the	the	DET
ftr-449	456	25	property	property	NOUN
ftr-449	456	26	does	do	AUX
ftr-449	456	27	not	not	PART
ftr-449	456	28	appreciate	appreciate	VERB
ftr-449	456	29	.	.	PUNCT
ftr-449	457	1	consider	consider	VERB
ftr-449	457	2	a	a	PRON
ftr-449	457	3	in	in	ADP
ftr-449	457	4	the	the	DET
ftr-449	457	5	above	above	ADJ
ftr-449	457	6	example	example	NOUN
ftr-449	457	7	who	who	PRON
ftr-449	457	8	sold	sell	VERB
ftr-449	457	9	a	a	DET
ftr-449	457	10	remainder	remainder	NOUN
ftr-449	457	11	in	in	ADP
ftr-449	457	12	blackacre	blackacre	NOUN
ftr-449	457	13	to	to	ADP
ftr-449	457	14	b	b	NOUN
ftr-449	457	15	for	for	ADP
ftr-449	457	16	its	its	PRON
ftr-449	457	17	actuarial	actuarial	ADJ
ftr-449	457	18	value	value	NOUN
ftr-449	457	19	of	of	ADP
ftr-449	457	20	$	$	SYM
ftr-449	457	21	373,629	373,629	NUM
ftr-449	457	22	while	while	SCONJ
ftr-449	457	23	she	she	PRON
ftr-449	457	24	retained	retain	VERB
ftr-449	457	25	a	a	DET
ftr-449	457	26	life	life	NOUN
ftr-449	457	27	estate	estate	NOUN
ftr-449	457	28	for	for	ADP
ftr-449	457	29	herself	herself	PRON
ftr-449	457	30	.	.	PUNCT
ftr-449	458	1	since	since	SCONJ
ftr-449	458	2	b	b	PROPN
ftr-449	458	3	has	have	AUX
ftr-449	458	4	foregone	forego	VERB
ftr-449	458	5	the	the	DET
ftr-449	458	6	additional	additional	ADJ
ftr-449	458	7	$	$	SYM
ftr-449	458	8	126,371	126,371	NUM
ftr-449	458	9	he	he	PRON
ftr-449	458	10	could	could	AUX
ftr-449	458	11	have	have	AUX
ftr-449	458	12	earned	earn	VERB
ftr-449	458	13	on	on	ADP
ftr-449	458	14	the	the	DET
ftr-449	458	15	$	$	SYM
ftr-449	458	16	373,629	373,629	NUM
ftr-449	458	17	he	he	PRON
ftr-449	458	18	paid	pay	VERB
ftr-449	458	19	a	a	PRON
ftr-449	458	20	during	during	ADP
ftr-449	458	21	the	the	DET
ftr-449	458	22	five	five	NUM
ftr-449	458	23	years	year	NOUN
ftr-449	458	24	that	that	SCONJ
ftr-449	458	25	she	she	PRON
ftr-449	458	26	survived,76	survived,76	VERB
ftr-449	458	27	the	the	DET
ftr-449	458	28	total	total	ADJ
ftr-449	458	29	economic	economic	ADJ
ftr-449	458	30	cost	cost	NOUN
ftr-449	458	31	to	to	ADP
ftr-449	458	32	b	b	NOUN
ftr-449	458	33	of	of	ADP
ftr-449	458	34	the	the	DET
ftr-449	458	35	purchase	purchase	NOUN
ftr-449	458	36	is	be	AUX
ftr-449	458	37	$	$	SYM
ftr-449	458	38	500,000	500,000	NUM
ftr-449	458	39	.	.	PUNCT
ftr-449	459	1	his	his	PRON
ftr-449	459	2	receipt	receipt	NOUN
ftr-449	459	3	of	of	ADP
ftr-449	459	4	blackacre	blackacre	NOUN
ftr-449	459	5	at	at	ADP
ftr-449	459	6	a	a	PRON
ftr-449	459	7	's	's	PART
ftr-449	459	8	death	death	NOUN
ftr-449	459	9	,	,	PUNCT
ftr-449	459	10	assuming	assume	VERB
ftr-449	459	11	it	it	PRON
ftr-449	459	12	is	be	AUX
ftr-449	459	13	still	still	ADV
ftr-449	459	14	worth	worth	ADJ
ftr-449	459	15	$	$	SYM
ftr-449	459	16	500,000	500,000	NUM
ftr-449	459	17	,	,	PUNCT
ftr-449	459	18	is	be	AUX
ftr-449	459	19	economically	economically	ADV
ftr-449	459	20	a	a	DET
ftr-449	459	21	"	"	PUNCT
ftr-449	459	22	wash	wash	NOUN
ftr-449	459	23	.	.	PUNCT
ftr-449	459	24	"	"	PUNCT
ftr-449	460	1	obviously	obviously	ADV
ftr-449	460	2	,	,	PUNCT
ftr-449	460	3	section	section	NOUN
ftr-449	460	4	2036	2036	NUM
ftr-449	460	5	should	should	AUX
ftr-449	460	6	not	not	PART
ftr-449	460	7	apply	apply	VERB
ftr-449	460	8	where	where	SCONJ
ftr-449	460	9	the	the	DET
ftr-449	460	10	decedent	decedent	ADJ
ftr-449	460	11	confers	confer	VERB
ftr-449	460	12	no	no	DET
ftr-449	460	13	benefit	benefit	NOUN
ftr-449	460	14	on	on	ADP
ftr-449	460	15	her	her	PRON
ftr-449	460	16	supposed	suppose	VERB
ftr-449	460	17	beneficiary	beneficiary	NOUN
ftr-449	460	18	.	.	PUNCT
ftr-449	461	1	on	on	ADP
ftr-449	461	2	the	the	DET
ftr-449	461	3	other	other	ADJ
ftr-449	461	4	hand	hand	NOUN
ftr-449	461	5	,	,	PUNCT
ftr-449	461	6	if	if	SCONJ
ftr-449	461	7	blackacre	blackacre	NOUN
ftr-449	461	8	appreciates	appreciate	VERB
ftr-449	461	9	,	,	PUNCT
ftr-449	461	10	b	b	PROPN
ftr-449	461	11	will	will	AUX
ftr-449	461	12	realize	realize	VERB
ftr-449	461	13	a	a	DET
ftr-449	461	14	net	net	ADJ
ftr-449	461	15	economic	economic	ADJ
ftr-449	461	16	gain	gain	NOUN
ftr-449	461	17	upon	upon	SCONJ
ftr-449	461	18	a	a	DET
ftr-449	461	19	's	's	PART
ftr-449	461	20	death.77	death.77	NOUN
ftr-449	461	21	here	here	ADV
ftr-449	461	22	a	a	PRON
ftr-449	461	23	's	's	PART
ftr-449	461	24	sale	sale	NOUN
ftr-449	461	25	of	of	ADP
ftr-449	461	26	the	the	DET
ftr-449	461	27	remainder	remainder	NOUN
ftr-449	461	28	to	to	ADP
ftr-449	461	29	b	b	NOUN
ftr-449	461	30	may	may	AUX
ftr-449	461	31	be	be	AUX
ftr-449	461	32	said	say	VERB
ftr-449	461	33	to	to	PART
ftr-449	461	34	be	be	AUX
ftr-449	461	35	functionally	functionally	ADV
ftr-449	461	36	indistinguishable	indistinguishable	ADJ
ftr-449	461	37	from	from	ADP
ftr-449	461	38	the	the	DET
ftr-449	461	39	normal	normal	ADJ
ftr-449	461	40	case	case	NOUN
ftr-449	461	41	covered	cover	VERB
ftr-449	461	42	by	by	ADP
ftr-449	461	43	section	section	NOUN
ftr-449	461	44	2036	2036	NUM
ftr-449	461	45	:	:	PUNCT
ftr-449	461	46	(	(	PUNCT
ftr-449	461	47	1	1	X
ftr-449	461	48	)	)	PUNCT
ftr-449	461	49	a	a	DET
ftr-449	461	50	continued	continue	VERB
ftr-449	461	51	to	to	PART
ftr-449	461	52	enjoy	enjoy	VERB
ftr-449	461	53	the	the	DET
ftr-449	461	54	property	property	NOUN
ftr-449	461	55	during	during	ADP
ftr-449	461	56	her	her	PRON
ftr-449	461	57	life	life	NOUN
ftr-449	461	58	;	;	PUNCT
ftr-449	461	59	(	(	PUNCT
ftr-449	461	60	2	2	X
ftr-449	461	61	)	)	PUNCT
ftr-449	461	62	possession	possession	NOUN
ftr-449	461	63	of	of	ADP
ftr-449	461	64	the	the	DET
ftr-449	461	65	property	property	NOUN
ftr-449	461	66	passed	pass	VERB
ftr-449	461	67	to	to	ADP
ftr-449	461	68	b	b	NOUN
ftr-449	461	69	only	only	ADV
ftr-449	461	70	at	at	ADP
ftr-449	461	71	a	a	PRON
ftr-449	461	72	's	's	PART
ftr-449	461	73	death	death	NOUN
ftr-449	461	74	;	;	PUNCT
ftr-449	461	75	and	and	CCONJ
ftr-449	461	76	(	(	PUNCT
ftr-449	461	77	3	3	X
ftr-449	461	78	)	)	PUNCT
ftr-449	461	79	at	at	ADP
ftr-449	461	80	her	her	PRON
ftr-449	461	81	death	death	NOUN
ftr-449	461	82	,	,	PUNCT
ftr-449	461	83	a	a	PRON
ftr-449	461	84	conferred	confer	VERB
ftr-449	461	85	a	a	DET
ftr-449	461	86	net	net	ADJ
ftr-449	461	87	economic	economic	ADJ
ftr-449	461	88	benefit	benefit	NOUN
ftr-449	461	89	on	on	ADP
ftr-449	461	90	b.	b.	PROPN
ftr-449	461	91	indeed	indeed	ADV
ftr-449	461	92	,	,	PUNCT
ftr-449	461	93	this	this	DET
ftr-449	461	94	transaction	transaction	NOUN
ftr-449	461	95	may	may	AUX
ftr-449	461	96	have	have	AUX
ftr-449	461	97	been	be	AUX
ftr-449	461	98	intentionally	intentionally	ADV
ftr-449	461	99	donative	donative	ADJ
ftr-449	461	100	.	.	PUNCT
ftr-449	462	1	a	a	PRON
ftr-449	462	2	may	may	AUX
ftr-449	462	3	have	have	AUX
ftr-449	462	4	expected	expect	VERB
ftr-449	462	5	the	the	DET
ftr-449	462	6	property	property	NOUN
ftr-449	462	7	to	to	PART
ftr-449	462	8	appreciate	appreciate	VERB
ftr-449	462	9	and	and	CCONJ
ftr-449	462	10	wanted	want	VERB
ftr-449	462	11	to	to	PART
ftr-449	462	12	pass	pass	VERB
ftr-449	462	13	this	this	DET
ftr-449	462	14	anticipated	anticipate	VERB
ftr-449	462	15	increment	increment	NOUN
ftr-449	462	16	on	on	ADP
ftr-449	462	17	to	to	ADP
ftr-449	462	18	b	b	NOUN
ftr-449	462	19	as	as	ADP
ftr-449	462	20	a	a	DET
ftr-449	462	21	gift	gift	NOUN
ftr-449	462	22	,	,	PUNCT
ftr-449	462	23	but	but	CCONJ
ftr-449	462	24	structured	structure	VERB
ftr-449	462	25	the	the	DET
ftr-449	462	26	transfer	transfer	NOUN
ftr-449	462	27	so	so	SCONJ
ftr-449	462	28	that	that	SCONJ
ftr-449	462	29	she	she	PRON
ftr-449	462	30	could	could	AUX
ftr-449	462	31	continue	continue	VERB
ftr-449	462	32	her	her	PRON
ftr-449	462	33	lifetime	lifetime	NOUN
ftr-449	462	34	enjoyment	enjoyment	NOUN
ftr-449	462	35	of	of	ADP
ftr-449	462	36	the	the	DET
ftr-449	462	37	property	property	NOUN
ftr-449	462	38	while	while	SCONJ
ftr-449	462	39	also	also	ADV
ftr-449	462	40	avoiding	avoid	VERB
ftr-449	462	41	any	any	DET
ftr-449	462	42	current	current	ADJ
ftr-449	462	43	economic	economic	ADJ
ftr-449	462	44	loss	loss	NOUN
ftr-449	462	45	.	.	PUNCT
ftr-449	463	1	78	78	NUM
ftr-449	463	2	76	76	NUM
ftr-449	463	3	.	.	PUNCT
ftr-449	464	1	see	see	VERB
ftr-449	464	2	supra	supra	PROPN
ftr-449	464	3	note	note	PROPN
ftr-449	464	4	60	60	NUM
ftr-449	464	5	,	,	PUNCT
ftr-449	464	6	where	where	SCONJ
ftr-449	464	7	it	it	PRON
ftr-449	464	8	is	be	AUX
ftr-449	464	9	shown	show	VERB
ftr-449	464	10	that	that	SCONJ
ftr-449	464	11	$	$	SYM
ftr-449	464	12	373,629	373,629	NUM
ftr-449	464	13	will	will	AUX
ftr-449	464	14	grow	grow	VERB
ftr-449	464	15	to	to	ADP
ftr-449	464	16	$	$	SYM
ftr-449	464	17	500,001	500,001	NUM
ftr-449	464	18	over	over	ADP
ftr-449	464	19	five	five	NUM
ftr-449	464	20	years	year	NOUN
ftr-449	464	21	(	(	PUNCT
ftr-449	464	22	the	the	DET
ftr-449	464	23	actuarially	actuarially	ADV
ftr-449	464	24	-	-	PUNCT
ftr-449	464	25	determined	determine	VERB
ftr-449	464	26	remainder	remainder	NOUN
ftr-449	464	27	of	of	ADP
ftr-449	464	28	a	a	PRON
ftr-449	464	29	's	's	PART
ftr-449	464	30	life	life	NOUN
ftr-449	464	31	)	)	PUNCT
ftr-449	464	32	when	when	SCONJ
ftr-449	464	33	it	it	PRON
ftr-449	464	34	is	be	AUX
ftr-449	464	35	invested	invest	VERB
ftr-449	464	36	at	at	ADP
ftr-449	464	37	6	6	NUM
ftr-449	464	38	%	%	NOUN
ftr-449	464	39	interest	interest	NOUN
ftr-449	464	40	compounded	compound	VERB
ftr-449	464	41	annually	annually	ADV
ftr-449	464	42	.	.	PUNCT
ftr-449	465	1	77	77	NUM
ftr-449	465	2	.	.	PUNCT
ftr-449	466	1	this	this	PRON
ftr-449	466	2	of	of	ADP
ftr-449	466	3	course	course	NOUN
ftr-449	466	4	assumes	assume	VERB
ftr-449	466	5	that	that	SCONJ
ftr-449	466	6	had	have	AUX
ftr-449	466	7	b	b	NOUN
ftr-449	466	8	retained	retain	VERB
ftr-449	466	9	the	the	DET
ftr-449	466	10	consideration	consideration	NOUN
ftr-449	466	11	he	he	PRON
ftr-449	466	12	paid	pay	VERB
ftr-449	466	13	a	a	PRON
ftr-449	466	14	for	for	ADP
ftr-449	466	15	the	the	DET
ftr-449	466	16	remainder	remainder	NOUN
ftr-449	466	17	,	,	PUNCT
ftr-449	466	18	it	it	PRON
ftr-449	466	19	would	would	AUX
ftr-449	466	20	have	have	AUX
ftr-449	466	21	grown	grow	VERB
ftr-449	466	22	in	in	ADP
ftr-449	466	23	his	his	PRON
ftr-449	466	24	hands	hand	NOUN
ftr-449	466	25	at	at	ADP
ftr-449	466	26	the	the	DET
ftr-449	466	27	same	same	ADJ
ftr-449	466	28	rate	rate	NOUN
ftr-449	466	29	as	as	ADP
ftr-449	466	30	that	that	PRON
ftr-449	466	31	used	use	VERB
ftr-449	466	32	in	in	ADP
ftr-449	466	33	determining	determine	VERB
ftr-449	466	34	the	the	DET
ftr-449	466	35	remainder	remainder	NOUN
ftr-449	466	36	's	's	PART
ftr-449	466	37	present	present	ADJ
ftr-449	466	38	value	value	NOUN
ftr-449	466	39	(	(	PUNCT
ftr-449	466	40	i.e.	i.e.	X
ftr-449	466	41	,	,	PUNCT
ftr-449	466	42	6	6	NUM
ftr-449	466	43	%	%	NOUN
ftr-449	466	44	compounded	compound	VERB
ftr-449	466	45	annually	annually	ADV
ftr-449	466	46	)	)	PUNCT
ftr-449	466	47	rather	rather	ADV
ftr-449	466	48	than	than	ADP
ftr-449	466	49	the	the	DET
ftr-449	466	50	greater	great	ADJ
ftr-449	466	51	growth	growth	NOUN
ftr-449	466	52	rate	rate	NOUN
ftr-449	466	53	realized	realize	VERB
ftr-449	466	54	on	on	ADP
ftr-449	466	55	blackacre	blackacre	NOUN
ftr-449	466	56	.	.	PUNCT
ftr-449	467	1	78	78	NUM
ftr-449	467	2	.	.	PUNCT
ftr-449	468	1	b	b	NOUN
ftr-449	468	2	could	could	AUX
ftr-449	468	3	also	also	ADV
ftr-449	468	4	realize	realize	VERB
ftr-449	468	5	an	an	DET
ftr-449	468	6	economic	economic	ADJ
ftr-449	468	7	gain	gain	NOUN
ftr-449	468	8	if	if	SCONJ
ftr-449	468	9	a	a	DET
ftr-449	468	10	fails	fail	VERB
ftr-449	468	11	to	to	PART
ftr-449	468	12	live	live	VERB
ftr-449	468	13	out	out	ADP
ftr-449	468	14	her	her	PRON
ftr-449	468	15	actuarially	actuarially	ADV
ftr-449	468	16	determined	determine	VERB
ftr-449	468	17	life	life	NOUN
ftr-449	468	18	expectancy	expectancy	NOUN
ftr-449	468	19	.	.	PUNCT
ftr-449	469	1	in	in	ADP
ftr-449	469	2	that	that	DET
ftr-449	469	3	case	case	NOUN
ftr-449	469	4	,	,	PUNCT
ftr-449	469	5	b	b	PROPN
ftr-449	469	6	will	will	AUX
ftr-449	469	7	forgo	forgo	VERB
ftr-449	469	8	a	a	DET
ftr-449	469	9	return	return	NOUN
ftr-449	469	10	on	on	ADP
ftr-449	469	11	the	the	DET
ftr-449	469	12	consideration	consideration	NOUN
ftr-449	469	13	he	he	PRON
ftr-449	469	14	paid	pay	VERB
ftr-449	469	15	a	a	PRON
ftr-449	469	16	for	for	ADP
ftr-449	469	17	a	a	DET
ftr-449	469	18	shorter	short	ADJ
ftr-449	469	19	period	period	NOUN
ftr-449	469	20	than	than	SCONJ
ftr-449	469	21	envisioned	envision	VERB
ftr-449	469	22	by	by	ADP
ftr-449	469	23	the	the	DET
ftr-449	469	24	actuarial	actuarial	ADJ
ftr-449	469	25	tables	table	NOUN
ftr-449	469	26	,	,	PUNCT
ftr-449	469	27	and	and	CCONJ
ftr-449	469	28	thus	thus	ADV
ftr-449	469	29	his	his	PRON
ftr-449	469	30	loss	loss	NOUN
ftr-449	469	31	of	of	ADP
ftr-449	469	32	return	return	NOUN
ftr-449	469	33	will	will	AUX
ftr-449	469	34	be	be	AUX
ftr-449	469	35	less	less	ADJ
ftr-449	469	36	than	than	ADP
ftr-449	469	37	the	the	DET
ftr-449	469	38	amount	amount	NOUN
ftr-449	469	39	by	by	ADP
ftr-449	469	40	which	which	PRON
ftr-449	469	41	blackacre	blackacre	NOUN
ftr-449	469	42	's	's	PART
ftr-449	469	43	value	value	NOUN
ftr-449	469	44	was	be	AUX
ftr-449	469	45	discounted	discount	VERB
ftr-449	469	46	in	in	ADP
ftr-449	469	47	determining	determine	VERB
ftr-449	469	48	the	the	DET
ftr-449	469	49	remainder	remainder	NOUN
ftr-449	469	50	's	's	PART
ftr-449	469	51	present	present	ADJ
ftr-449	469	52	value	value	NOUN
ftr-449	469	53	.	.	PUNCT
ftr-449	470	1	sellers	seller	NOUN
ftr-449	470	2	in	in	ADP
ftr-449	470	3	poor	poor	ADJ
ftr-449	470	4	health	health	NOUN
ftr-449	470	5	may	may	AUX
ftr-449	470	6	actually	actually	ADV
ftr-449	470	7	anticipate	anticipate	VERB
ftr-449	470	8	this	this	DET
ftr-449	470	9	type	type	NOUN
ftr-449	470	10	of	of	ADP
ftr-449	470	11	"	"	PUNCT
ftr-449	470	12	gain	gain	NOUN
ftr-449	470	13	"	"	PUNCT
ftr-449	470	14	and	and	CCONJ
ftr-449	470	15	intend	intend	VERB
ftr-449	470	16	it	it	PRON
ftr-449	470	17	as	as	ADP
ftr-449	470	18	a	a	DET
ftr-449	470	19	gift	gift	NOUN
ftr-449	470	20	when	when	SCONJ
ftr-449	470	21	they	they	PRON
ftr-449	470	22	sell	sell	VERB
ftr-449	470	23	a	a	DET
ftr-449	470	24	remainder	remainder	NOUN
ftr-449	470	25	interest	interest	NOUN
ftr-449	470	26	to	to	ADP
ftr-449	470	27	a	a	DET
ftr-449	470	28	close	close	ADJ
ftr-449	470	29	family	family	NOUN
ftr-449	470	30	member	member	NOUN
ftr-449	470	31	at	at	ADP
ftr-449	470	32	its	its	PRON
ftr-449	470	33	actuarially	actuarially	ADV
ftr-449	470	34	determined	determine	VERB
ftr-449	470	35	value	value	NOUN
ftr-449	470	36	.	.	PUNCT
ftr-449	471	1	arguably	arguably	ADV
ftr-449	471	2	such	such	ADJ
ftr-449	471	3	gain	gain	NOUN
ftr-449	471	4	should	should	AUX
ftr-449	471	5	be	be	AUX
ftr-449	471	6	taxed	tax	VERB
ftr-449	471	7	.	.	PUNCT
ftr-449	472	1	of	of	ADP
ftr-449	472	2	course	course	NOUN
ftr-449	472	3	,	,	PUNCT
ftr-449	472	4	a	a	DET
ftr-449	472	5	buyer	buyer	NOUN
ftr-449	472	6	of	of	ADP
ftr-449	472	7	a	a	DET
ftr-449	472	8	remainder	remainder	NOUN
ftr-449	472	9	will	will	AUX
ftr-449	472	10	incur	incur	VERB
ftr-449	472	11	an	an	DET
ftr-449	472	12	economic	economic	ADJ
ftr-449	472	13	loss	loss	NOUN
ftr-449	472	14	if	if	SCONJ
ftr-449	472	15	the	the	DET
ftr-449	472	16	seller	seller	NOUN
ftr-449	472	17	outlives	outlive	VERB
ftr-449	472	18	her	her	PRON
ftr-449	472	19	life	life	NOUN
ftr-449	472	20	expectancy	expectancy	NOUN
ftr-449	472	21	,	,	PUNCT
ftr-449	472	22	but	but	CCONJ
ftr-449	472	23	tax	tax	NOUN
ftr-449	472	24	planners	planner	NOUN
ftr-449	472	25	can	can	AUX
ftr-449	472	26	be	be	AUX
ftr-449	472	27	counted	count	VERB
ftr-449	472	28	on	on	ADP
ftr-449	472	29	to	to	PART
ftr-449	472	30	avoid	avoid	VERB
ftr-449	472	31	this	this	DET
ftr-449	472	32	technique	technique	NOUN
ftr-449	472	33	where	where	SCONJ
ftr-449	472	34	the	the	DET
ftr-449	472	35	seller	seller	NOUN
ftr-449	472	36	's	's	PART
ftr-449	472	37	health	health	NOUN
ftr-449	472	38	is	be	AUX
ftr-449	472	39	robust	robust	ADJ
ftr-449	472	40	.	.	PUNCT
ftr-449	473	1	see	see	VERB
ftr-449	473	2	infra	infra	NOUN
ftr-449	473	3	text	text	NOUN
ftr-449	473	4	accompanying	accompanying	ADJ
ftr-449	473	5	notes	note	NOUN
ftr-449	473	6	79	79	NUM
ftr-449	473	7	-	-	SYM
ftr-449	473	8	81	81	NUM
ftr-449	473	9	for	for	ADP
ftr-449	473	10	an	an	DET
ftr-449	473	11	alternative	alternative	ADJ
ftr-449	473	12	approach	approach	NOUN
ftr-449	473	13	that	that	PRON
ftr-449	473	14	could	could	AUX
ftr-449	473	15	be	be	AUX
ftr-449	473	16	used	use	VERB
ftr-449	473	17	to	to	PART
ftr-449	473	18	measure	measure	VERB
ftr-449	473	19	and	and	CCONJ
ftr-449	473	20	tax	tax	VERB
ftr-449	473	21	this	this	DET
ftr-449	473	22	type	type	NOUN
ftr-449	473	23	of	of	ADP
ftr-449	473	24	gain	gain	NOUN
ftr-449	473	25	or	or	CCONJ
ftr-449	473	26	loss	loss	NOUN
ftr-449	473	27	.	.	PUNCT
ftr-449	474	1	the	the	DET
ftr-449	474	2	current	current	ADJ
ftr-449	474	3	regulations	regulation	NOUN
ftr-449	474	4	attempt	attempt	VERB
ftr-449	474	5	to	to	PART
ftr-449	474	6	limit	limit	VERB
ftr-449	474	7	tax	tax	NOUN
ftr-449	474	8	avoidance	avoidance	NOUN
ftr-449	474	9	by	by	ADP
ftr-449	474	10	prohibiting	prohibit	VERB
ftr-449	474	11	the	the	DET
ftr-449	474	12	use	use	NOUN
ftr-449	474	13	of	of	ADP
ftr-449	474	14	the	the	DET
ftr-449	474	15	actuarial	actuarial	ADJ
ftr-449	474	16	tables	table	NOUN
ftr-449	474	17	to	to	PART
ftr-449	474	18	value	value	VERB
ftr-449	474	19	an	an	DET
ftr-449	474	20	individual	individual	NOUN
ftr-449	474	21	's	's	PART
ftr-449	474	22	interest	interest	NOUN
ftr-449	474	23	where	where	SCONJ
ftr-449	474	24	"	"	PUNCT
ftr-449	474	25	there	there	PRON
ftr-449	474	26	is	be	VERB
ftr-449	474	27	at	at	ADP
ftr-449	474	28	least	least	ADJ
ftr-449	474	29	a	a	DET
ftr-449	474	30	50	50	NUM
ftr-449	474	31	percent	percent	NOUN
ftr-449	474	32	probability	probability	NOUN
ftr-449	474	33	that	that	SCONJ
ftr-449	474	34	the	the	DET
ftr-449	474	35	individual	individual	NOUN
ftr-449	474	36	will	will	AUX
ftr-449	474	37	die	die	VERB
ftr-449	474	38	within	within	ADP
ftr-449	474	39	1	1	NUM
ftr-449	474	40	year	year	NOUN
ftr-449	474	41	.	.	PUNCT
ftr-449	474	42	"	"	PUNCT
ftr-449	474	43	regs	reg	NOUN
ftr-449	474	44	.	.	PUNCT
ftr-449	475	1	§	§	PROPN
ftr-449	475	2	20.7520	20.7520	NUM
ftr-449	475	3	-	-	SYM
ftr-449	475	4	3(b)(3	3(b)(3	NUM
ftr-449	475	5	)	)	PUNCT
ftr-449	475	6	.	.	PUNCT
ftr-449	476	1	however	however	ADV
ftr-449	476	2	,	,	PUNCT
ftr-449	476	3	taxpayers	taxpayer	NOUN
ftr-449	476	4	may	may	AUX
ftr-449	476	5	[	[	X
ftr-449	476	6	vol	vol	VERB
ftr-449	476	7	4:8	4:8	NUM
ftr-449	476	8	estate	estate	NOUN
ftr-449	476	9	and	and	CCONJ
ftr-449	476	10	git	git	NOUN
ftr-449	476	11	tax	tax	NOUN
ftr-449	476	12	effects	effect	NOUN
ftr-449	476	13	of	of	ADP
ftr-449	476	14	selling	sell	VERB
ftr-449	476	15	a	a	DET
ftr-449	476	16	remainder	remainder	NOUN
ftr-449	476	17	consequently	consequently	ADV
ftr-449	476	18	,	,	PUNCT
ftr-449	476	19	a	a	DET
ftr-449	476	20	plausible	plausible	ADJ
ftr-449	476	21	case	case	NOUN
ftr-449	476	22	exists	exist	VERB
ftr-449	476	23	for	for	ADP
ftr-449	476	24	applying	apply	VERB
ftr-449	476	25	section	section	NOUN
ftr-449	476	26	2036	2036	NUM
ftr-449	476	27	to	to	PART
ftr-449	476	28	tax	tax	VERB
ftr-449	476	29	any	any	DET
ftr-449	476	30	appreciation	appreciation	NOUN
ftr-449	476	31	that	that	PRON
ftr-449	476	32	occurs	occur	VERB
ftr-449	476	33	between	between	ADP
ftr-449	476	34	the	the	DET
ftr-449	476	35	time	time	NOUN
ftr-449	476	36	the	the	DET
ftr-449	476	37	remainder	remainder	NOUN
ftr-449	476	38	is	be	AUX
ftr-449	476	39	sold	sell	VERB
ftr-449	476	40	and	and	CCONJ
ftr-449	476	41	the	the	DET
ftr-449	476	42	seller	seller	NOUN
ftr-449	476	43	's	's	PART
ftr-449	476	44	death	death	NOUN
ftr-449	476	45	.	.	PUNCT
ftr-449	477	1	one	one	NUM
ftr-449	477	2	way	way	NOUN
ftr-449	477	3	of	of	ADP
ftr-449	477	4	accomplishing	accomplish	VERB
ftr-449	477	5	this	this	PRON
ftr-449	477	6	is	be	AUX
ftr-449	477	7	to	to	PART
ftr-449	477	8	include	include	VERB
ftr-449	477	9	the	the	DET
ftr-449	477	10	underlying	underlie	VERB
ftr-449	477	11	property	property	NOUN
ftr-449	477	12	in	in	ADP
ftr-449	477	13	the	the	DET
ftr-449	477	14	seller	seller	NOUN
ftr-449	477	15	's	's	PART
ftr-449	477	16	gross	gross	ADJ
ftr-449	477	17	estate	estate	NOUN
ftr-449	477	18	at	at	ADP
ftr-449	477	19	its	its	PRON
ftr-449	477	20	date	date	NOUN
ftr-449	477	21	-	-	PUNCT
ftr-449	477	22	of	of	ADP
ftr-449	477	23	-	-	PUNCT
ftr-449	477	24	death	death	NOUN
ftr-449	477	25	value	value	NOUN
ftr-449	477	26	but	but	CCONJ
ftr-449	477	27	then	then	ADV
ftr-449	477	28	allow	allow	VERB
ftr-449	477	29	the	the	DET
ftr-449	477	30	estate	estate	NOUN
ftr-449	477	31	an	an	DET
ftr-449	477	32	offset	offset	NOUN
ftr-449	477	33	for	for	ADP
ftr-449	477	34	the	the	DET
ftr-449	477	35	consideration	consideration	NOUN
ftr-449	477	36	paid	pay	VERB
ftr-449	477	37	and	and	CCONJ
ftr-449	477	38	the	the	DET
ftr-449	477	39	imputed	impute	VERB
ftr-449	477	40	income	income	NOUN
ftr-449	477	41	thereon	thereon	NOUN
ftr-449	477	42	from	from	ADP
ftr-449	477	43	the	the	DET
ftr-449	477	44	date	date	NOUN
ftr-449	477	45	of	of	ADP
ftr-449	477	46	sale	sale	NOUN
ftr-449	477	47	through	through	ADP
ftr-449	477	48	the	the	DET
ftr-449	477	49	date	date	NOUN
ftr-449	477	50	of	of	ADP
ftr-449	477	51	death.79	death.79	NOUN
ftr-449	477	52	if	if	SCONJ
ftr-449	477	53	the	the	DET
ftr-449	477	54	underlying	underlie	VERB
ftr-449	477	55	property	property	NOUN
ftr-449	477	56	does	do	AUX
ftr-449	477	57	not	not	PART
ftr-449	477	58	appreciate	appreciate	VERB
ftr-449	477	59	and	and	CCONJ
ftr-449	477	60	the	the	DET
ftr-449	477	61	seller	seller	NOUN
ftr-449	477	62	lives	live	VERB
ftr-449	477	63	out	out	ADP
ftr-449	477	64	her	her	PRON
ftr-449	477	65	life	life	NOUN
ftr-449	477	66	expectancy	expectancy	NOUN
ftr-449	477	67	,	,	PUNCT
ftr-449	477	68	this	this	DET
ftr-449	477	69	approach	approach	NOUN
ftr-449	477	70	will	will	AUX
ftr-449	477	71	produce	produce	VERB
ftr-449	477	72	the	the	DET
ftr-449	477	73	same	same	ADJ
ftr-449	477	74	result	result	NOUN
ftr-449	477	75	as	as	ADP
ftr-449	477	76	excluding	exclude	VERB
ftr-449	477	77	the	the	DET
ftr-449	477	78	property	property	NOUN
ftr-449	477	79	from	from	ADP
ftr-449	477	80	the	the	DET
ftr-449	477	81	seller	seller	NOUN
ftr-449	477	82	's	's	PART
ftr-449	477	83	gross	gross	ADJ
ftr-449	477	84	estate	estate	NOUN
ftr-449	477	85	,	,	PUNCT
ftr-449	477	86	since	since	SCONJ
ftr-449	477	87	the	the	DET
ftr-449	477	88	offset	offset	NOUN
ftr-449	477	89	will	will	AUX
ftr-449	477	90	exactly	exactly	ADV
ftr-449	477	91	equal	equal	VERB
ftr-449	477	92	the	the	DET
ftr-449	477	93	property	property	NOUN
ftr-449	477	94	's	's	PART
ftr-449	477	95	value	value	NOUN
ftr-449	477	96	.	.	PUNCT
ftr-449	478	1	this	this	PRON
ftr-449	478	2	is	be	AUX
ftr-449	478	3	because	because	SCONJ
ftr-449	478	4	offset	offset	NOUN
ftr-449	478	5	is	be	AUX
ftr-449	478	6	the	the	DET
ftr-449	478	7	amount	amount	NOUN
ftr-449	478	8	that	that	PRON
ftr-449	478	9	the	the	DET
ftr-449	478	10	consideration	consideration	NOUN
ftr-449	478	11	,	,	PUNCT
ftr-449	478	12	when	when	SCONJ
ftr-449	478	13	invested	invest	VERB
ftr-449	478	14	at	at	ADP
ftr-449	478	15	the	the	DET
ftr-449	478	16	imputed	impute	VERB
ftr-449	478	17	interest	interest	NOUN
ftr-449	478	18	rate	rate	NOUN
ftr-449	478	19	,	,	PUNCT
ftr-449	478	20	will	will	AUX
ftr-449	478	21	grow	grow	VERB
ftr-449	478	22	to	to	ADP
ftr-449	478	23	over	over	ADP
ftr-449	478	24	the	the	DET
ftr-449	478	25	seller	seller	NOUN
ftr-449	478	26	's	's	PART
ftr-449	478	27	life	life	NOUN
ftr-449	478	28	expectancy	expectancy	NOUN
ftr-449	478	29	.	.	PUNCT
ftr-449	479	1	this	this	DET
ftr-449	479	2	amount	amount	NOUN
ftr-449	479	3	will	will	AUX
ftr-449	479	4	equal	equal	VERB
ftr-449	479	5	the	the	DET
ftr-449	479	6	property	property	NOUN
ftr-449	479	7	's	's	PART
ftr-449	479	8	date	date	NOUN
ftr-449	479	9	-	-	PUNCT
ftr-449	479	10	of	of	ADP
ftr-449	479	11	-	-	PUNCT
ftr-449	479	12	death	death	NOUN
ftr-449	479	13	value	value	NOUN
ftr-449	479	14	when	when	SCONJ
ftr-449	479	15	there	there	PRON
ftr-449	479	16	is	be	VERB
ftr-449	479	17	no	no	DET
ftr-449	479	18	appreciation	appreciation	NOUN
ftr-449	479	19	.	.	PUNCT
ftr-449	480	1	0	0	PUNCT
ftr-449	481	1	on	on	ADP
ftr-449	481	2	the	the	DET
ftr-449	481	3	other	other	ADJ
ftr-449	481	4	hand	hand	NOUN
ftr-449	481	5	,	,	PUNCT
ftr-449	481	6	this	this	DET
ftr-449	481	7	way	way	NOUN
ftr-449	481	8	of	of	ADP
ftr-449	481	9	applying	apply	VERB
ftr-449	481	10	section	section	NOUN
ftr-449	481	11	2036	2036	NUM
ftr-449	481	12	will	will	AUX
ftr-449	481	13	capture	capture	VERB
ftr-449	481	14	any	any	DET
ftr-449	481	15	appreciation	appreciation	NOUN
ftr-449	481	16	that	that	PRON
ftr-449	481	17	occurs	occur	VERB
ftr-449	481	18	in	in	ADP
ftr-449	481	19	the	the	DET
ftr-449	481	20	underlying	underlie	VERB
ftr-449	481	21	property	property	NOUN
ftr-449	481	22	while	while	SCONJ
ftr-449	481	23	such	such	ADJ
ftr-449	481	24	appreciation	appreciation	NOUN
ftr-449	481	25	would	would	AUX
ftr-449	481	26	escape	escape	VERB
ftr-449	481	27	taxation	taxation	NOUN
ftr-449	481	28	if	if	SCONJ
ftr-449	481	29	section	section	NOUN
ftr-449	481	30	2036	2036	NUM
ftr-449	481	31	did	do	VERB
ftr-449	481	32	not	not	PART
ftr-449	481	33	apply.8	apply.8	PROPN
ftr-449	481	34	"	"	PUNCT
ftr-449	481	35	apparentlyuse	apparentlyuse	VERB
ftr-449	481	36	them	they	PRON
ftr-449	481	37	in	in	ADP
ftr-449	481	38	all	all	DET
ftr-449	481	39	other	other	ADJ
ftr-449	481	40	cases	case	NOUN
ftr-449	481	41	(	(	PUNCT
ftr-449	481	42	e.g.	e.g.	ADV
ftr-449	481	43	,	,	PUNCT
ftr-449	481	44	where	where	SCONJ
ftr-449	481	45	there	there	PRON
ftr-449	481	46	is	be	VERB
ftr-449	481	47	an	an	DET
ftr-449	481	48	80	80	NUM
ftr-449	481	49	%	%	NOUN
ftr-449	481	50	chance	chance	NOUN
ftr-449	481	51	that	that	SCONJ
ftr-449	481	52	an	an	DET
ftr-449	481	53	individual	individual	NOUN
ftr-449	481	54	will	will	AUX
ftr-449	481	55	fail	fail	VERB
ftr-449	481	56	to	to	PART
ftr-449	481	57	live	live	VERB
ftr-449	481	58	out	out	ADP
ftr-449	481	59	his	his	PRON
ftr-449	481	60	5	5	NUM
ftr-449	481	61	-	-	PUNCT
ftr-449	481	62	year	year	NOUN
ftr-449	481	63	life	life	NOUN
ftr-449	481	64	expectancy	expectancy	NOUN
ftr-449	481	65	but	but	CCONJ
ftr-449	481	66	only	only	ADV
ftr-449	481	67	a	a	DET
ftr-449	481	68	40	40	NUM
ftr-449	481	69	%	%	NOUN
ftr-449	481	70	chance	chance	NOUN
ftr-449	481	71	that	that	SCONJ
ftr-449	481	72	he	he	PRON
ftr-449	481	73	will	will	AUX
ftr-449	481	74	die	die	VERB
ftr-449	481	75	within	within	ADP
ftr-449	481	76	one	one	NUM
ftr-449	481	77	year	year	NOUN
ftr-449	481	78	)	)	PUNCT
ftr-449	481	79	.	.	PUNCT
ftr-449	482	1	see	see	VERB
ftr-449	482	2	regs	reg	NOUN
ftr-449	482	3	.	.	PUNCT
ftr-449	483	1	§	§	PROPN
ftr-449	483	2	20.7520	20.7520	NUM
ftr-449	483	3	-	-	SYM
ftr-449	483	4	1(a)(1	1(a)(1	NUM
ftr-449	483	5	)	)	PUNCT
ftr-449	483	6	and	and	CCONJ
ftr-449	483	7	infra	infra	NOUN
ftr-449	483	8	text	text	NOUN
ftr-449	483	9	accompanying	accompany	VERB
ftr-449	483	10	notes	note	NOUN
ftr-449	483	11	119	119	NUM
ftr-449	483	12	-	-	SYM
ftr-449	483	13	20	20	NUM
ftr-449	483	14	.	.	PUNCT
ftr-449	483	15	79	79	NUM
ftr-449	483	16	.	.	PUNCT
ftr-449	484	1	use	use	NOUN
ftr-449	484	2	of	of	ADP
ftr-449	484	3	the	the	DET
ftr-449	484	4	actual	actual	ADJ
ftr-449	484	5	growth	growth	NOUN
ftr-449	484	6	in	in	ADP
ftr-449	484	7	the	the	DET
ftr-449	484	8	consideration	consideration	NOUN
ftr-449	484	9	(	(	PUNCT
ftr-449	484	10	i.e.	i.e.	X
ftr-449	484	11	,	,	PUNCT
ftr-449	484	12	income	income	NOUN
ftr-449	484	13	plus	plus	CCONJ
ftr-449	484	14	appreciation	appreciation	NOUN
ftr-449	484	15	)	)	PUNCT
ftr-449	484	16	would	would	AUX
ftr-449	484	17	arguably	arguably	ADV
ftr-449	484	18	be	be	AUX
ftr-449	484	19	more	more	ADV
ftr-449	484	20	accurate	accurate	ADJ
ftr-449	484	21	but	but	CCONJ
ftr-449	484	22	presents	present	VERB
ftr-449	484	23	difficult	difficult	ADJ
ftr-449	484	24	tracing	tracing	NOUN
ftr-449	484	25	problems	problem	NOUN
ftr-449	484	26	.	.	PUNCT
ftr-449	485	1	imputed	impute	VERB
ftr-449	485	2	income	income	NOUN
ftr-449	485	3	,	,	PUNCT
ftr-449	485	4	based	base	VERB
ftr-449	485	5	on	on	ADP
ftr-449	485	6	the	the	DET
ftr-449	485	7	applicable	applicable	ADJ
ftr-449	485	8	federal	federal	ADJ
ftr-449	485	9	rates	rate	NOUN
ftr-449	485	10	,	,	PUNCT
ftr-449	485	11	is	be	AUX
ftr-449	485	12	more	more	ADV
ftr-449	485	13	practicable	practicable	ADJ
ftr-449	485	14	.	.	PUNCT
ftr-449	486	1	cf	cf	AUX
ftr-449	486	2	.	.	PUNCT
ftr-449	486	3	lowndes	lowndes	PROPN
ftr-449	486	4	,	,	PUNCT
ftr-449	486	5	supra	supra	PROPN
ftr-449	486	6	note	note	PROPN
ftr-449	486	7	21	21	NUM
ftr-449	486	8	,	,	PUNCT
ftr-449	486	9	at	at	ADP
ftr-449	486	10	56	56	NUM
ftr-449	486	11	-	-	SYM
ftr-449	486	12	60	60	NUM
ftr-449	486	13	(	(	PUNCT
ftr-449	486	14	discussing	discuss	VERB
ftr-449	486	15	tracing	trace	VERB
ftr-449	486	16	problems	problem	NOUN
ftr-449	486	17	in	in	ADP
ftr-449	486	18	an	an	DET
ftr-449	486	19	analogous	analogous	ADJ
ftr-449	486	20	case	case	NOUN
ftr-449	486	21	of	of	ADP
ftr-449	486	22	determining	determine	VERB
ftr-449	486	23	the	the	DET
ftr-449	486	24	§	§	PROPN
ftr-449	486	25	2043	2043	NUM
ftr-449	486	26	offset	offset	NOUN
ftr-449	486	27	)	)	PUNCT
ftr-449	486	28	.	.	PUNCT
ftr-449	487	1	professor	professor	PROPN
ftr-449	487	2	dodge	dodge	PROPN
ftr-449	487	3	argues	argue	VERB
ftr-449	487	4	that	that	SCONJ
ftr-449	487	5	use	use	NOUN
ftr-449	487	6	of	of	ADP
ftr-449	487	7	an	an	DET
ftr-449	487	8	"	"	PUNCT
ftr-449	487	9	actual	actual	ADJ
ftr-449	487	10	consideration	consideration	NOUN
ftr-449	487	11	"	"	PUNCT
ftr-449	487	12	approach	approach	NOUN
ftr-449	487	13	is	be	AUX
ftr-449	487	14	not	not	PART
ftr-449	487	15	conceptually	conceptually	ADV
ftr-449	487	16	mandated	mandate	VERB
ftr-449	487	17	in	in	ADP
ftr-449	487	18	that	that	DET
ftr-449	487	19	situation	situation	NOUN
ftr-449	487	20	.	.	PUNCT
ftr-449	488	1	dodge	dodge	PROPN
ftr-449	488	2	,	,	PUNCT
ftr-449	488	3	supra	supra	PROPN
ftr-449	488	4	note	note	NOUN
ftr-449	488	5	21	21	NUM
ftr-449	488	6	,	,	PUNCT
ftr-449	488	7	at	at	ADP
ftr-449	488	8	a-87	a-87	PROPN
ftr-449	488	9	.	.	PUNCT
ftr-449	489	1	80	80	NUM
ftr-449	489	2	.	.	PUNCT
ftr-449	490	1	consider	consider	VERB
ftr-449	490	2	again	again	ADV
ftr-449	490	3	the	the	DET
ftr-449	490	4	case	case	NOUN
ftr-449	490	5	presented	present	VERB
ftr-449	490	6	in	in	ADP
ftr-449	490	7	note	note	NOUN
ftr-449	490	8	60	60	NUM
ftr-449	490	9	where	where	SCONJ
ftr-449	490	10	a	a	X
ftr-449	490	11	,	,	PUNCT
ftr-449	490	12	having	have	VERB
ftr-449	490	13	a	a	DET
ftr-449	490	14	life	life	NOUN
ftr-449	490	15	expectancy	expectancy	NOUN
ftr-449	490	16	of	of	ADP
ftr-449	490	17	five	five	NUM
ftr-449	490	18	years	year	NOUN
ftr-449	490	19	,	,	PUNCT
ftr-449	490	20	sells	sell	VERB
ftr-449	490	21	a	a	DET
ftr-449	490	22	remainder	remainder	NOUN
ftr-449	490	23	in	in	ADP
ftr-449	490	24	blackacre	blackacre	PROPN
ftr-449	490	25	(	(	PUNCT
ftr-449	490	26	fair	fair	ADJ
ftr-449	490	27	market	market	NOUN
ftr-449	490	28	value	value	NOUN
ftr-449	490	29	:	:	PUNCT
ftr-449	490	30	$	$	SYM
ftr-449	490	31	500,000	500,000	NUM
ftr-449	490	32	)	)	PUNCT
ftr-449	490	33	for	for	ADP
ftr-449	490	34	its	its	PRON
ftr-449	490	35	actuarial	actuarial	ADJ
ftr-449	490	36	value	value	NOUN
ftr-449	490	37	of	of	ADP
ftr-449	490	38	$	$	SYM
ftr-449	490	39	376,629	376,629	NUM
ftr-449	490	40	.	.	PUNCT
ftr-449	491	1	assume	assume	VERB
ftr-449	491	2	also	also	ADV
ftr-449	491	3	thata	thata	VERB
ftr-449	491	4	lives	life	NOUN
ftr-449	491	5	exactly	exactly	ADV
ftr-449	491	6	her	her	PRON
ftr-449	491	7	actuarially	actuarially	ADV
ftr-449	491	8	-	-	PUNCT
ftr-449	491	9	determined	determine	VERB
ftr-449	491	10	life	life	NOUN
ftr-449	491	11	expectancy	expectancy	NOUN
ftr-449	491	12	of	of	ADP
ftr-449	491	13	five	five	NUM
ftr-449	491	14	years	year	NOUN
ftr-449	491	15	and	and	CCONJ
ftr-449	491	16	that	that	SCONJ
ftr-449	491	17	blackacre	blackacre	NOUN
ftr-449	491	18	does	do	AUX
ftr-449	491	19	not	not	PART
ftr-449	491	20	appreciate	appreciate	VERB
ftr-449	491	21	.	.	PUNCT
ftr-449	492	1	as	as	SCONJ
ftr-449	492	2	can	can	AUX
ftr-449	492	3	be	be	AUX
ftr-449	492	4	seen	see	VERB
ftr-449	492	5	below	below	ADV
ftr-449	492	6	,	,	PUNCT
ftr-449	492	7	the	the	DET
ftr-449	492	8	method	method	NOUN
ftr-449	492	9	suggested	suggest	VERB
ftr-449	492	10	in	in	ADP
ftr-449	492	11	the	the	DET
ftr-449	492	12	text	text	NOUN
ftr-449	492	13	for	for	ADP
ftr-449	492	14	applying	apply	VERB
ftr-449	492	15	§	§	PROPN
ftr-449	492	16	2036	2036	NUM
ftr-449	492	17	produces	produce	VERB
ftr-449	492	18	the	the	DET
ftr-449	492	19	same	same	ADJ
ftr-449	492	20	result	result	NOUN
ftr-449	492	21	as	as	SCONJ
ftr-449	492	22	if	if	SCONJ
ftr-449	492	23	§	§	PROPN
ftr-449	492	24	2036	2036	NUM
ftr-449	492	25	did	do	AUX
ftr-449	492	26	not	not	PART
ftr-449	492	27	apply	apply	VERB
ftr-449	492	28	.	.	PUNCT
ftr-449	493	1	where	where	SCONJ
ftr-449	493	2	blackacre	blackacre	NOUN
ftr-449	493	3	does	do	AUX
ftr-449	493	4	not	not	PART
ftr-449	493	5	appreciate	appreciate	VERB
ftr-449	493	6	§	§	PROPN
ftr-449	493	7	2036	2036	NUM
ftr-449	493	8	applies	apply	VERB
ftr-449	493	9	but	but	CCONJ
ftr-449	493	10	§	§	PROPN
ftr-449	493	11	2036	2036	NUM
ftr-449	493	12	offset	offset	VERB
ftr-449	493	13	for	for	ADP
ftr-449	493	14	consideration	consideration	NOUN
ftr-449	493	15	not	not	PART
ftr-449	493	16	applicable	applicable	ADJ
ftr-449	493	17	and	and	CCONJ
ftr-449	493	18	imputed	impute	VERB
ftr-449	493	19	income	income	NOUN
ftr-449	493	20	thereon	thereon	NOUN
ftr-449	493	21	consideration	consideration	NOUN
ftr-449	493	22	&	&	CCONJ
ftr-449	493	23	income	income	NOUN
ftr-449	493	24	thereon	thereon	NOUN
ftr-449	493	25	actually	actually	ADV
ftr-449	493	26	in	in	ADP
ftr-449	493	27	estate	estate	NOUN
ftr-449	493	28	(	(	PUNCT
ftr-449	493	29	based	base	VERB
ftr-449	493	30	on	on	ADP
ftr-449	493	31	an	an	DET
ftr-449	493	32	assumed	assume	VERB
ftr-449	493	33	yield	yield	NOUN
ftr-449	493	34	of	of	ADP
ftr-449	493	35	6	6	NUM
ftr-449	493	36	%	%	NOUN
ftr-449	493	37	per	per	ADP
ftr-449	493	38	annum	annum	NOUN
ftr-449	493	39	)	)	PUNCT
ftr-449	493	40	$	$	SYM
ftr-449	493	41	500,000	500,000	NUM
ftr-449	493	42	$	$	SYM
ftr-449	493	43	500,000	500,000	NUM
ftr-449	493	44	date	date	NOUN
ftr-449	493	45	-	-	PUNCT
ftr-449	493	46	of	of	ADP
ftr-449	493	47	-	-	PUNCT
ftr-449	493	48	death	death	NOUN
ftr-449	493	49	value	value	NOUN
ftr-449	493	50	of	of	ADP
ftr-449	493	51	blackacre	blackacre	NOUN
ftr-449	493	52	not	not	PART
ftr-449	493	53	included	include	VERB
ftr-449	493	54	5500,000	5500,000	NUM
ftr-449	493	55	offset	offset	NOUN
ftr-449	493	56	(	(	PUNCT
ftr-449	493	57	as	as	SCONJ
ftr-449	493	58	described	describe	VERB
ftr-449	493	59	in	in	ADP
ftr-449	493	60	text	text	NOUN
ftr-449	493	61	)	)	PUNCT
ftr-449	493	62	not	not	PART
ftr-449	493	63	applicable	applicable	ADJ
ftr-449	493	64	(	(	PUNCT
ftr-449	493	65	s500.000	s500.000	NOUN
ftr-449	493	66	)	)	PUNCT
ftr-449	493	67	net	net	ADJ
ftr-449	493	68	amount	amount	NOUN
ftr-449	493	69	included	include	VERB
ftr-449	493	70	in	in	ADP
ftr-449	493	71	gross	gross	ADJ
ftr-449	493	72	estate	estate	NOUN
ftr-449	493	73	$	$	SYM
ftr-449	493	74	500,000	500,000	NUM
ftr-449	493	75	5500,000	5500,000	NUM
ftr-449	493	76	81	81	NUM
ftr-449	493	77	.	.	PUNCT
ftr-449	494	1	assume	assume	VERB
ftr-449	494	2	the	the	DET
ftr-449	494	3	same	same	ADJ
ftr-449	494	4	facts	fact	NOUN
ftr-449	494	5	as	as	ADP
ftr-449	494	6	in	in	ADP
ftr-449	494	7	the	the	DET
ftr-449	494	8	example	example	NOUN
ftr-449	494	9	in	in	ADP
ftr-449	494	10	supra	supra	PROPN
ftr-449	494	11	note	note	PROPN
ftr-449	494	12	80	80	NUM
ftr-449	494	13	,	,	PUNCT
ftr-449	494	14	except	except	SCONJ
ftr-449	494	15	that	that	PRON
ftr-449	494	16	blackacre	blackacre	NOUN
ftr-449	494	17	appreciates	appreciate	VERB
ftr-449	494	18	to	to	ADP
ftr-449	494	19	$	$	SYM
ftr-449	494	20	700,000	700,000	NUM
ftr-449	494	21	.	.	PUNCT
ftr-449	495	1	as	as	SCONJ
ftr-449	495	2	can	can	AUX
ftr-449	495	3	be	be	AUX
ftr-449	495	4	seen	see	VERB
ftr-449	495	5	below	below	ADV
ftr-449	495	6	,	,	PUNCT
ftr-449	495	7	the	the	DET
ftr-449	495	8	method	method	NOUN
ftr-449	495	9	of	of	ADP
ftr-449	495	10	applying	apply	VERB
ftr-449	495	11	§	§	PROPN
ftr-449	495	12	2036	2036	NUM
ftr-449	495	13	described	describe	VERB
ftr-449	495	14	in	in	ADP
ftr-449	495	15	the	the	DET
ftr-449	495	16	text	text	NOUN
ftr-449	495	17	(	(	PUNCT
ftr-449	495	18	date	date	NOUN
ftr-449	495	19	of	of	ADP
ftr-449	495	20	-	-	PUNCT
ftr-449	495	21	death	death	NOUN
ftr-449	495	22	value	value	NOUN
ftr-449	495	23	of	of	ADP
ftr-449	495	24	property	property	NOUN
ftr-449	495	25	minus	minus	ADP
ftr-449	495	26	consideration	consideration	NOUN
ftr-449	495	27	minus	minus	ADP
ftr-449	495	28	imputed	impute	VERB
ftr-449	495	29	income	income	NOUN
ftr-449	495	30	on	on	ADP
ftr-449	495	31	consideration	consideration	NOUN
ftr-449	495	32	)	)	PUNCT
ftr-449	495	33	will	will	AUX
ftr-449	495	34	tax	tax	VERB
ftr-449	495	35	the	the	DET
ftr-449	495	36	appreciation	appreciation	NOUN
ftr-449	495	37	of	of	ADP
ftr-449	495	38	$	$	SYM
ftr-449	495	39	200,000	200,000	NUM
ftr-449	495	40	whereas	whereas	SCONJ
ftr-449	495	41	such	such	ADJ
ftr-449	495	42	appreciation	appreciation	NOUN
ftr-449	495	43	goes	go	VERB
ftr-449	495	44	untaxed	untaxed	ADJ
ftr-449	495	45	if	if	SCONJ
ftr-449	495	46	§	§	PROPN
ftr-449	495	47	2036	2036	NUM
ftr-449	495	48	does	do	AUX
ftr-449	495	49	not	not	PART
ftr-449	495	50	apply	apply	VERB
ftr-449	495	51	.	.	PUNCT
ftr-449	496	1	1999	1999	NUM
ftr-449	496	2	]	]	PUNCT
ftr-449	496	3	florida	florida	PROPN
ftr-449	496	4	tax	tax	PROPN
ftr-449	496	5	review	review	NOUN
ftr-449	496	6	the	the	DET
ftr-449	496	7	trouble	trouble	NOUN
ftr-449	496	8	is	be	AUX
ftr-449	496	9	that	that	SCONJ
ftr-449	496	10	no	no	ADV
ftr-449	496	11	matter	matter	ADV
ftr-449	496	12	how	how	SCONJ
ftr-449	496	13	appealing	appealing	ADJ
ftr-449	496	14	this	this	DET
ftr-449	496	15	approach	approach	NOUN
ftr-449	496	16	may	may	AUX
ftr-449	496	17	be	be	AUX
ftr-449	496	18	as	as	ADP
ftr-449	496	19	a	a	DET
ftr-449	496	20	matter	matter	NOUN
ftr-449	496	21	of	of	ADP
ftr-449	496	22	policy	policy	NOUN
ftr-449	496	23	,	,	PUNCT
ftr-449	496	24	it	it	PRON
ftr-449	496	25	is	be	AUX
ftr-449	496	26	incompatible	incompatible	ADJ
ftr-449	496	27	with	with	ADP
ftr-449	496	28	the	the	DET
ftr-449	496	29	current	current	ADJ
ftr-449	496	30	statutory	statutory	ADJ
ftr-449	496	31	framework	framework	NOUN
ftr-449	496	32	.	.	PUNCT
ftr-449	497	1	first	first	ADV
ftr-449	497	2	,	,	PUNCT
ftr-449	497	3	section	section	NOUN
ftr-449	497	4	2043(a	2043(a	NOUN
ftr-449	497	5	)	)	PUNCT
ftr-449	497	6	takes	take	VERB
ftr-449	497	7	no	no	DET
ftr-449	497	8	account	account	NOUN
ftr-449	497	9	of	of	ADP
ftr-449	497	10	the	the	DET
ftr-449	497	11	income	income	NOUN
ftr-449	497	12	or	or	CCONJ
ftr-449	497	13	other	other	ADJ
ftr-449	497	14	growth	growth	NOUN
ftr-449	497	15	realized	realize	VERB
ftr-449	497	16	on	on	ADP
ftr-449	497	17	the	the	DET
ftr-449	497	18	consideration	consideration	NOUN
ftr-449	497	19	following	follow	VERB
ftr-449	497	20	the	the	DET
ftr-449	497	21	date	date	NOUN
ftr-449	497	22	of	of	ADP
ftr-449	497	23	sale	sale	NOUN
ftr-449	497	24	,	,	PUNCT
ftr-449	497	25	but	but	CCONJ
ftr-449	497	26	fixes	fix	VERB
ftr-449	497	27	the	the	DET
ftr-449	497	28	offset	offset	NOUN
ftr-449	497	29	at	at	ADP
ftr-449	497	30	the	the	DET
ftr-449	497	31	consideration	consideration	NOUN
ftr-449	497	32	's	's	PART
ftr-449	497	33	value	value	NOUN
ftr-449	497	34	on	on	ADP
ftr-449	497	35	the	the	DET
ftr-449	497	36	date	date	NOUN
ftr-449	497	37	of	of	ADP
ftr-449	497	38	its	its	PRON
ftr-449	497	39	receipt.8	receipt.8	PROPN
ftr-449	497	40	2	2	NUM
ftr-449	497	41	secondly	secondly	ADV
ftr-449	497	42	,	,	PUNCT
ftr-449	497	43	this	this	DET
ftr-449	497	44	approach	approach	NOUN
ftr-449	497	45	employs	employ	VERB
ftr-449	497	46	hindsight	hindsight	ADJ
ftr-449	497	47	while	while	SCONJ
ftr-449	497	48	the	the	DET
ftr-449	497	49	present	present	ADJ
ftr-449	497	50	"	"	PUNCT
ftr-449	497	51	adequate	adequate	ADJ
ftr-449	497	52	and	and	CCONJ
ftr-449	497	53	full	full	ADJ
ftr-449	497	54	consideration	consideration	NOUN
ftr-449	497	55	"	"	PUNCT
ftr-449	497	56	exception	exception	NOUN
ftr-449	497	57	focuses	focus	VERB
ftr-449	497	58	on	on	ADP
ftr-449	497	59	the	the	DET
ftr-449	497	60	facts	fact	NOUN
ftr-449	497	61	existing	exist	VERB
ftr-449	497	62	on	on	ADP
ftr-449	497	63	the	the	DET
ftr-449	497	64	date	date	NOUN
ftr-449	497	65	of	of	ADP
ftr-449	497	66	sale	sale	NOUN
ftr-449	497	67	.	.	PUNCT
ftr-449	498	1	under	under	ADP
ftr-449	498	2	the	the	DET
ftr-449	498	3	suggested	suggest	VERB
ftr-449	498	4	approach	approach	NOUN
ftr-449	498	5	,	,	PUNCT
ftr-449	498	6	section	section	NOUN
ftr-449	498	7	2036	2036	NUM
ftr-449	498	8	would	would	AUX
ftr-449	498	9	have	have	VERB
ftr-449	498	10	operative	operative	ADJ
ftr-449	498	11	effect	effect	NOUN
ftr-449	498	12	only	only	ADV
ftr-449	498	13	if	if	SCONJ
ftr-449	498	14	underlying	underlying	ADJ
ftr-449	498	15	property	property	NOUN
ftr-449	498	16	had	have	AUX
ftr-449	498	17	appreciated	appreciate	VERB
ftr-449	498	18	by	by	ADP
ftr-449	498	19	the	the	DET
ftr-449	498	20	time	time	NOUN
ftr-449	498	21	of	of	ADP
ftr-449	498	22	the	the	DET
ftr-449	498	23	seller	seller	NOUN
ftr-449	498	24	's	's	PART
ftr-449	498	25	death	death	NOUN
ftr-449	498	26	,	,	PUNCT
ftr-449	498	27	a	a	DET
ftr-449	498	28	fact	fact	NOUN
ftr-449	498	29	that	that	PRON
ftr-449	498	30	is	be	AUX
ftr-449	498	31	unknown	unknown	ADJ
ftr-449	498	32	and	and	CCONJ
ftr-449	498	33	unknowable	unknowable	ADJ
ftr-449	498	34	at	at	ADP
ftr-449	498	35	the	the	DET
ftr-449	498	36	time	time	NOUN
ftr-449	498	37	of	of	ADP
ftr-449	498	38	the	the	DET
ftr-449	498	39	sale	sale	NOUN
ftr-449	498	40	.	.	PUNCT
ftr-449	499	1	in	in	ADP
ftr-449	499	2	contrast	contrast	NOUN
ftr-449	499	3	,	,	PUNCT
ftr-449	499	4	the	the	DET
ftr-449	499	5	current	current	ADJ
ftr-449	499	6	"	"	PUNCT
ftr-449	499	7	adequate	adequate	ADJ
ftr-449	499	8	and	and	CCONJ
ftr-449	499	9	full	full	ADJ
ftr-449	499	10	consideration	consideration	NOUN
ftr-449	499	11	"	"	PUNCT
ftr-449	499	12	exception	exception	NOUN
ftr-449	499	13	asks	ask	VERB
ftr-449	499	14	:	:	PUNCT
ftr-449	499	15	was	be	AUX
ftr-449	499	16	the	the	DET
ftr-449	499	17	sale	sale	NOUN
ftr-449	499	18	a	a	DET
ftr-449	499	19	"	"	PUNCT
ftr-449	499	20	bona	bona	ADJ
ftr-449	499	21	fide	fide	ADJ
ftr-449	499	22	sale	sale	NOUN
ftr-449	499	23	for	for	ADP
ftr-449	499	24	adequate	adequate	ADJ
ftr-449	499	25	and	and	CCONJ
ftr-449	499	26	full	full	ADJ
ftr-449	499	27	consideration	consideration	NOUN
ftr-449	499	28	"	"	PUNCT
ftr-449	499	29	?	?	PUNCT
ftr-449	500	1	this	this	DET
ftr-449	500	2	answer	answer	NOUN
ftr-449	500	3	depends	depend	VERB
ftr-449	500	4	on	on	ADP
ftr-449	500	5	the	the	DET
ftr-449	500	6	facts	fact	NOUN
ftr-449	500	7	existing	exist	VERB
ftr-449	500	8	and	and	CCONJ
ftr-449	500	9	known	know	VERB
ftr-449	500	10	on	on	ADP
ftr-449	500	11	the	the	DET
ftr-449	500	12	date	date	NOUN
ftr-449	500	13	of	of	ADP
ftr-449	500	14	sale	sale	NOUN
ftr-449	500	15	.	.	PUNCT
ftr-449	501	1	if	if	SCONJ
ftr-449	501	2	a	a	DET
ftr-449	501	3	person	person	NOUN
ftr-449	501	4	sells	sell	VERB
ftr-449	501	5	property	property	NOUN
ftr-449	501	6	in	in	ADP
ftr-449	501	7	an	an	DET
ftr-449	501	8	arm	arm	NOUN
ftr-449	501	9	's	's	PART
ftr-449	501	10	length	length	NOUN
ftr-449	501	11	transaction	transaction	NOUN
ftr-449	501	12	for	for	ADP
ftr-449	501	13	its	its	PRON
ftr-449	501	14	fair	fair	ADJ
ftr-449	501	15	market	market	NOUN
ftr-449	501	16	value	value	NOUN
ftr-449	501	17	on	on	ADP
ftr-449	501	18	the	the	DET
ftr-449	501	19	date	date	NOUN
ftr-449	501	20	of	of	ADP
ftr-449	501	21	sale	sale	NOUN
ftr-449	501	22	,	,	PUNCT
ftr-449	501	23	this	this	DET
ftr-449	501	24	condition	condition	NOUN
ftr-449	501	25	is	be	AUX
ftr-449	501	26	satisfied	satisfied	ADJ
ftr-449	501	27	.	.	PUNCT
ftr-449	502	1	the	the	DET
ftr-449	502	2	possibility	possibility	NOUN
ftr-449	502	3	that	that	SCONJ
ftr-449	502	4	the	the	DET
ftr-449	502	5	property	property	NOUN
ftr-449	502	6	may	may	AUX
ftr-449	502	7	(	(	PUNCT
ftr-449	502	8	or	or	CCONJ
ftr-449	502	9	in	in	ADP
ftr-449	502	10	fact	fact	NOUN
ftr-449	502	11	does	do	AUX
ftr-449	502	12	)	)	PUNCT
ftr-449	502	13	subsequently	subsequently	ADV
ftr-449	502	14	appreciate	appreciate	VERB
ftr-449	502	15	in	in	ADP
ftr-449	502	16	no	no	DET
ftr-449	502	17	way	way	NOUN
ftr-449	502	18	negates	negate	VERB
ftr-449	502	19	the	the	DET
ftr-449	502	20	existence	existence	NOUN
ftr-449	502	21	of	of	ADP
ftr-449	502	22	a	a	DET
ftr-449	502	23	"	"	PUNCT
ftr-449	502	24	bona	bona	ADJ
ftr-449	502	25	fide	fide	ADJ
ftr-449	502	26	sale	sale	NOUN
ftr-449	502	27	for	for	ADP
ftr-449	502	28	adequate	adequate	ADJ
ftr-449	502	29	and	and	CCONJ
ftr-449	502	30	full	full	ADJ
ftr-449	502	31	consideration	consideration	NOUN
ftr-449	502	32	.	.	PUNCT
ftr-449	503	1	"83	"83	PUNCT
ftr-449	504	1	the	the	DET
ftr-449	504	2	decisions	decision	NOUN
ftr-449	504	3	in	in	ADP
ftr-449	504	4	d'ambrosio	d'ambrosio	PROPN
ftr-449	504	5	and	and	CCONJ
ftr-449	504	6	wheeler	wheeler	NOUN
ftr-449	504	7	are	be	AUX
ftr-449	504	8	clearly	clearly	ADV
ftr-449	504	9	correct	correct	ADJ
ftr-449	504	10	under	under	ADP
ftr-449	504	11	the	the	DET
ftr-449	504	12	existing	exist	VERB
ftr-449	504	13	statutory	statutory	ADJ
ftr-449	504	14	framework	framework	NOUN
ftr-449	504	15	.	.	PUNCT
ftr-449	505	1	b.	b.	PROPN
ftr-449	506	1	the	the	DET
ftr-449	506	2	irs	irs	PROPN
ftr-449	506	3	's	's	PART
ftr-449	506	4	"	"	PUNCT
ftr-449	506	5	legitimate	legitimate	ADJ
ftr-449	506	6	"	"	PUNCT
ftr-449	506	7	concern	concern	NOUN
ftr-449	506	8	:	:	PUNCT
ftr-449	506	9	value	value	NOUN
ftr-449	506	10	manipulation	manipulation	NOUN
ftr-449	506	11	-	-	PUNCT
ftr-449	506	12	and	and	CCONJ
ftr-449	506	13	congress	congress	PROPN
ftr-449	506	14	's	's	PART
ftr-449	506	15	response	response	NOUN
ftr-449	506	16	was	be	AUX
ftr-449	506	17	the	the	DET
ftr-449	506	18	government	government	NOUN
ftr-449	506	19	's	's	PART
ftr-449	506	20	position	position	NOUN
ftr-449	506	21	in	in	ADP
ftr-449	506	22	d'ambrosio	d'ambrosio	PROPN
ftr-449	506	23	and	and	CCONJ
ftr-449	506	24	wheeler	wheeler	NOUN
ftr-449	506	25	simply	simply	ADV
ftr-449	506	26	a	a	DET
ftr-449	506	27	case	case	NOUN
ftr-449	506	28	of	of	ADP
ftr-449	506	29	perverse	perverse	ADJ
ftr-449	506	30	obduracy	obduracy	NOUN
ftr-449	506	31	?	?	PUNCT
ftr-449	507	1	i	i	PRON
ftr-449	507	2	do	do	AUX
ftr-449	507	3	not	not	PART
ftr-449	507	4	think	think	VERB
ftr-449	507	5	so	so	ADV
ftr-449	507	6	.	.	PUNCT
ftr-449	508	1	i	i	PRON
ftr-449	508	2	believe	believe	VERB
ftr-449	508	3	instead	instead	ADV
ftr-449	508	4	that	that	SCONJ
ftr-449	508	5	the	the	DET
ftr-449	508	6	where	where	SCONJ
ftr-449	508	7	blackacre	blackacre	NOUN
ftr-449	508	8	appreciates	appreciate	VERB
ftr-449	508	9	§	§	PROPN
ftr-449	508	10	2036	2036	NUM
ftr-449	508	11	applies	apply	VERB
ftr-449	508	12	but	but	CCONJ
ftr-449	508	13	§	§	PROPN
ftr-449	508	14	2036	2036	NUM
ftr-449	508	15	offset	offset	VERB
ftr-449	508	16	for	for	ADP
ftr-449	508	17	consideration	consideration	NOUN
ftr-449	508	18	not	not	PART
ftr-449	508	19	applicable	applicable	ADJ
ftr-449	508	20	and	and	CCONJ
ftr-449	508	21	imputed	impute	VERB
ftr-449	508	22	income	income	NOUN
ftr-449	508	23	thereon	thereon	NOUN
ftr-449	508	24	consideration	consideration	NOUN
ftr-449	508	25	&	&	CCONJ
ftr-449	508	26	income	income	NOUN
ftr-449	508	27	thereon	thereon	NOUN
ftr-449	508	28	actually	actually	ADV
ftr-449	508	29	in	in	ADP
ftr-449	508	30	estate	estate	NOUN
ftr-449	508	31	(	(	PUNCT
ftr-449	508	32	based	base	VERB
ftr-449	508	33	on	on	ADP
ftr-449	508	34	an	an	DET
ftr-449	508	35	assumed	assume	VERB
ftr-449	508	36	yield	yield	NOUN
ftr-449	508	37	of	of	ADP
ftr-449	508	38	6	6	NUM
ftr-449	508	39	%	%	NOUN
ftr-449	508	40	per	per	ADP
ftr-449	508	41	annum	annum	NOUN
ftr-449	508	42	)	)	PUNCT
ftr-449	508	43	$	$	SYM
ftr-449	508	44	500,000	500,000	NUM
ftr-449	508	45	$	$	SYM
ftr-449	508	46	500,000	500,000	NUM
ftr-449	508	47	date	date	NOUN
ftr-449	508	48	-	-	PUNCT
ftr-449	508	49	of	of	ADP
ftr-449	508	50	-	-	PUNCT
ftr-449	508	51	death	death	NOUN
ftr-449	508	52	value	value	NOUN
ftr-449	508	53	of	of	ADP
ftr-449	508	54	blackacre	blackacre	NOUN
ftr-449	508	55	not	not	PART
ftr-449	508	56	included	include	VERB
ftr-449	508	57	$	$	SYM
ftr-449	508	58	700,000	700,000	NUM
ftr-449	508	59	offset	offset	NOUN
ftr-449	508	60	(	(	PUNCT
ftr-449	508	61	as	as	SCONJ
ftr-449	508	62	described	describe	VERB
ftr-449	508	63	in	in	ADP
ftr-449	508	64	text	text	NOUN
ftr-449	508	65	)	)	PUNCT
ftr-449	508	66	not	not	PART
ftr-449	508	67	applicable	applicable	ADJ
ftr-449	508	68	(	(	PUNCT
ftr-449	508	69	$	$	SYM
ftr-449	508	70	500,000	500,000	NUM
ftr-449	508	71	)	)	PUNCT
ftr-449	508	72	net	net	ADJ
ftr-449	508	73	amount	amount	NOUN
ftr-449	508	74	included	include	VERB
ftr-449	508	75	in	in	ADP
ftr-449	508	76	gross	gross	ADJ
ftr-449	508	77	estate	estate	NOUN
ftr-449	508	78	$	$	SYM
ftr-449	508	79	500,000	500,000	NUM
ftr-449	508	80	$	$	SYM
ftr-449	508	81	700,000	700,000	NUM
ftr-449	508	82	82	82	NUM
ftr-449	508	83	.	.	PUNCT
ftr-449	509	1	see	see	VERB
ftr-449	509	2	supra	supra	PROPN
ftr-449	509	3	notes	note	VERB
ftr-449	509	4	20	20	NUM
ftr-449	509	5	-	-	SYM
ftr-449	509	6	21	21	NUM
ftr-449	509	7	and	and	CCONJ
ftr-449	509	8	accompanying	accompany	VERB
ftr-449	509	9	text	text	NOUN
ftr-449	509	10	.	.	PUNCT
ftr-449	510	1	83	83	NUM
ftr-449	510	2	.	.	PUNCT
ftr-449	511	1	see	see	VERB
ftr-449	511	2	united	united	PROPN
ftr-449	511	3	states	states	PROPN
ftr-449	511	4	v.	v.	ADP
ftr-449	511	5	righter	righter	PROPN
ftr-449	511	6	,	,	PUNCT
ftr-449	511	7	400	400	NUM
ftr-449	511	8	f.2d	f.2d	ADP
ftr-449	511	9	344	344	NUM
ftr-449	511	10	,	,	PUNCT
ftr-449	511	11	348	348	NUM
ftr-449	511	12	(	(	PUNCT
ftr-449	511	13	8th	8th	ADJ
ftr-449	511	14	cir	cir	NOUN
ftr-449	511	15	.	.	PUNCT
ftr-449	511	16	1968	1968	NUM
ftr-449	511	17	)	)	PUNCT
ftr-449	511	18	(	(	PUNCT
ftr-449	511	19	whether	whether	SCONJ
ftr-449	511	20	a	a	DET
ftr-449	511	21	transfer	transfer	NOUN
ftr-449	511	22	is	be	AUX
ftr-449	511	23	a	a	DET
ftr-449	511	24	"	"	PUNCT
ftr-449	511	25	bona	bona	ADJ
ftr-449	511	26	fide	fide	ADJ
ftr-449	511	27	sale	sale	NOUN
ftr-449	511	28	for	for	ADP
ftr-449	511	29	an	an	DET
ftr-449	511	30	adequate	adequate	ADJ
ftr-449	511	31	and	and	CCONJ
ftr-449	511	32	full	full	ADJ
ftr-449	511	33	consideration	consideration	NOUN
ftr-449	511	34	"	"	PUNCT
ftr-449	511	35	can	can	AUX
ftr-449	511	36	only	only	ADV
ftr-449	511	37	be	be	AUX
ftr-449	511	38	decided	decide	VERB
ftr-449	511	39	"	"	PUNCT
ftr-449	511	40	at	at	ADP
ftr-449	511	41	the	the	DET
ftr-449	511	42	time	time	NOUN
ftr-449	511	43	of	of	ADP
ftr-449	511	44	the	the	DET
ftr-449	511	45	transfer	transfer	NOUN
ftr-449	511	46	and	and	CCONJ
ftr-449	511	47	can	can	AUX
ftr-449	511	48	not	not	PART
ftr-449	511	49	be	be	AUX
ftr-449	511	50	deferred	defer	VERB
ftr-449	511	51	and	and	CCONJ
ftr-449	511	52	made	make	VERB
ftr-449	511	53	to	to	PART
ftr-449	511	54	hang	hang	VERB
ftr-449	511	55	on	on	ADP
ftr-449	511	56	future	future	ADJ
ftr-449	511	57	fortuitous	fortuitous	ADJ
ftr-449	511	58	circumstances	circumstance	NOUN
ftr-449	511	59	of	of	ADP
ftr-449	511	60	longevity	longevity	NOUN
ftr-449	511	61	and	and	CCONJ
ftr-449	511	62	of	of	ADP
ftr-449	511	63	income	income	NOUN
ftr-449	511	64	"	"	PUNCT
ftr-449	511	65	)	)	PUNCT
ftr-449	511	66	.	.	PUNCT
ftr-449	512	1	cf	cf	NOUN
ftr-449	512	2	.	.	PUNCT
ftr-449	513	1	joseph	joseph	PROPN
ftr-449	513	2	m.	m.	PROPN
ftr-449	513	3	dodge	dodge	PROPN
ftr-449	513	4	,	,	PUNCT
ftr-449	513	5	redoing	redo	VERB
ftr-449	513	6	the	the	DET
ftr-449	513	7	estate	estate	NOUN
ftr-449	513	8	and	and	CCONJ
ftr-449	513	9	gift	gift	NOUN
ftr-449	513	10	taxes	taxis	NOUN
ftr-449	513	11	along	along	ADP
ftr-449	513	12	easy	easy	ADJ
ftr-449	513	13	-	-	PUNCT
ftr-449	513	14	to	to	ADP
ftr-449	513	15	-	-	PUNCT
ftr-449	513	16	value	value	NOUN
ftr-449	513	17	lines	line	NOUN
ftr-449	513	18	,	,	PUNCT
ftr-449	513	19	43	43	NUM
ftr-449	513	20	tax	tax	NOUN
ftr-449	513	21	l.	l.	PROPN
ftr-449	513	22	rev	rev	PROPN
ftr-449	513	23	.	.	PROPN
ftr-449	513	24	241	241	NUM
ftr-449	513	25	,	,	PUNCT
ftr-449	513	26	244	244	NUM
ftr-449	513	27	(	(	PUNCT
ftr-449	513	28	1988	1988	NUM
ftr-449	513	29	)	)	PUNCT
ftr-449	513	30	(	(	PUNCT
ftr-449	513	31	transfer	transfer	NOUN
ftr-449	513	32	tax	tax	NOUN
ftr-449	513	33	system	system	NOUN
ftr-449	513	34	should	should	AUX
ftr-449	513	35	be	be	AUX
ftr-449	513	36	revised	revise	VERB
ftr-449	513	37	to	to	PART
ftr-449	513	38	avoid	avoid	VERB
ftr-449	513	39	"	"	PUNCT
ftr-449	513	40	reliance	reliance	NOUN
ftr-449	513	41	on	on	ADP
ftr-449	513	42	estimates	estimate	NOUN
ftr-449	513	43	of	of	ADP
ftr-449	513	44	,	,	PUNCT
ftr-449	513	45	or	or	CCONJ
ftr-449	513	46	speculation	speculation	NOUN
ftr-449	513	47	about	about	ADP
ftr-449	513	48	,	,	PUNCT
ftr-449	513	49	future	future	ADJ
ftr-449	513	50	events	event	NOUN
ftr-449	513	51	....	....	PUNCT
ftr-449	514	1	hndsight	hndsight	NOUN
ftr-449	514	2	...	...	PUNCT
ftr-449	514	3	should	should	AUX
ftr-449	514	4	be	be	AUX
ftr-449	514	5	used	use	VERB
ftr-449	514	6	whenever	whenever	SCONJ
ftr-449	514	7	possible	possible	ADJ
ftr-449	514	8	.	.	PUNCT
ftr-449	514	9	"	"	PUNCT
ftr-449	514	10	)	)	PUNCT
ftr-449	515	1	i	i	PRON
ftr-449	515	2	d.	d.	PROPN
ftr-449	516	1	[	[	X
ftr-449	516	2	vol	vol	NOUN
ftr-449	516	3	.	.	NOUN
ftr-449	516	4	4:8	4:8	NUM
ftr-449	516	5	estate	estate	NOUN
ftr-449	516	6	and	and	CCONJ
ftr-449	516	7	git	git	NOUN
ftr-449	516	8	tar	tar	NOUN
ftr-449	516	9	effects	effect	NOUN
ftr-449	516	10	of	of	ADP
ftr-449	516	11	selling	sell	VERB
ftr-449	516	12	a	a	DET
ftr-449	516	13	remainder	remainder	NOUN
ftr-449	516	14	government	government	NOUN
ftr-449	516	15	was	be	AUX
ftr-449	516	16	using	use	VERB
ftr-449	516	17	its	its	PRON
ftr-449	516	18	conceptually	conceptually	ADV
ftr-449	516	19	flawed	flawed	ADJ
ftr-449	516	20	position	position	NOUN
ftr-449	516	21	on	on	ADP
ftr-449	516	22	"	"	PUNCT
ftr-449	516	23	adequate	adequate	ADJ
ftr-449	516	24	and	and	CCONJ
ftr-449	516	25	full	full	ADJ
ftr-449	516	26	consideration	consideration	NOUN
ftr-449	516	27	"	"	PUNCT
ftr-449	516	28	to	to	PART
ftr-449	516	29	foreclose	foreclose	VERB
ftr-449	516	30	a	a	DET
ftr-449	516	31	tax	tax	NOUN
ftr-449	516	32	avoidance	avoidance	NOUN
ftr-449	516	33	opportunity	opportunity	NOUN
ftr-449	516	34	made	make	VERB
ftr-449	516	35	possible	possible	ADJ
ftr-449	516	36	by	by	ADP
ftr-449	516	37	the	the	DET
ftr-449	516	38	then	then	ADV
ftr-449	516	39	existing	exist	VERB
ftr-449	516	40	valuation	valuation	NOUN
ftr-449	516	41	rules	rule	NOUN
ftr-449	516	42	.	.	PUNCT
ftr-449	517	1	prior	prior	ADV
ftr-449	517	2	to	to	ADP
ftr-449	517	3	the	the	DET
ftr-449	517	4	enactment	enactment	NOUN
ftr-449	517	5	of	of	ADP
ftr-449	517	6	section	section	NOUN
ftr-449	517	7	2702	2702	NUM
ftr-449	517	8	,	,	PUNCT
ftr-449	517	9	taxpayers	taxpayer	NOUN
ftr-449	517	10	could	could	AUX
ftr-449	517	11	structure	structure	VERB
ftr-449	517	12	the	the	DET
ftr-449	517	13	transfer	transfer	NOUN
ftr-449	517	14	of	of	ADP
ftr-449	517	15	a	a	DET
ftr-449	517	16	remainder	remainder	NOUN
ftr-449	517	17	combined	combine	VERB
ftr-449	517	18	with	with	ADP
ftr-449	517	19	a	a	DET
ftr-449	517	20	retained	retain	VERB
ftr-449	517	21	income	income	NOUN
ftr-449	517	22	interest	interest	NOUN
ftr-449	517	23	so	so	SCONJ
ftr-449	517	24	that	that	SCONJ
ftr-449	517	25	government	government	NOUN
ftr-449	517	26	's	's	PART
ftr-449	517	27	actuarial	actuarial	ADJ
ftr-449	517	28	tables	table	NOUN
ftr-449	517	29	would	would	AUX
ftr-449	517	30	substantially	substantially	ADV
ftr-449	517	31	overvalue	overvalue	VERB
ftr-449	517	32	the	the	DET
ftr-449	517	33	retained	retain	VERB
ftr-449	517	34	income	income	NOUN
ftr-449	517	35	interest	interest	NOUN
ftr-449	517	36	and	and	CCONJ
ftr-449	517	37	correspondingly	correspondingly	ADV
ftr-449	517	38	undervalue	undervalue	VERB
ftr-449	517	39	the	the	DET
ftr-449	517	40	remainder	remainder	NOUN
ftr-449	517	41	.	.	PUNCT
ftr-449	518	1	for	for	ADP
ftr-449	518	2	example	example	NOUN
ftr-449	518	3	,	,	PUNCT
ftr-449	518	4	in	in	ADP
ftr-449	518	5	the	the	DET
ftr-449	518	6	case	case	NOUN
ftr-449	518	7	of	of	ADP
ftr-449	518	8	a	a	DET
ftr-449	518	9	person	person	NOUN
ftr-449	518	10	transferring	transfer	VERB
ftr-449	518	11	a	a	DET
ftr-449	518	12	remainder	remainder	NOUN
ftr-449	518	13	interest	interest	NOUN
ftr-449	518	14	in	in	ADP
ftr-449	518	15	trust	trust	NOUN
ftr-449	518	16	while	while	SCONJ
ftr-449	518	17	retaining	retain	VERB
ftr-449	518	18	a	a	DET
ftr-449	518	19	life	life	NOUN
ftr-449	518	20	income	income	NOUN
ftr-449	518	21	interest	interest	NOUN
ftr-449	518	22	,	,	PUNCT
ftr-449	518	23	the	the	DET
ftr-449	518	24	trustee	trustee	NOUN
ftr-449	518	25	could	could	AUX
ftr-449	518	26	invest	invest	VERB
ftr-449	518	27	the	the	DET
ftr-449	518	28	trust	trust	NOUN
ftr-449	518	29	funds	fund	NOUN
ftr-449	518	30	in	in	ADP
ftr-449	518	31	companies	company	NOUN
ftr-449	518	32	that	that	PRON
ftr-449	518	33	plow	plow	VERB
ftr-449	518	34	their	their	PRON
ftr-449	518	35	earnings	earning	NOUN
ftr-449	518	36	back	back	ADV
ftr-449	518	37	into	into	ADP
ftr-449	518	38	their	their	PRON
ftr-449	518	39	businesses	business	NOUN
ftr-449	518	40	rather	rather	ADV
ftr-449	518	41	than	than	ADP
ftr-449	518	42	paying	pay	VERB
ftr-449	518	43	them	they	PRON
ftr-449	518	44	out	out	ADP
ftr-449	518	45	as	as	ADP
ftr-449	518	46	dividends	dividend	NOUN
ftr-449	518	47	.	.	PUNCT
ftr-449	519	1	"	"	PUNCT
ftr-449	519	2	growth	growth	NOUN
ftr-449	519	3	stocks	stock	NOUN
ftr-449	519	4	"	"	PUNCT
ftr-449	519	5	in	in	ADP
ftr-449	519	6	publicly	publicly	ADV
ftr-449	519	7	held	hold	VERB
ftr-449	519	8	companies	company	NOUN
ftr-449	519	9	and	and	CCONJ
ftr-449	519	10	stock	stock	NOUN
ftr-449	519	11	in	in	ADP
ftr-449	519	12	almost	almost	ADV
ftr-449	519	13	all	all	PRON
ftr-449	519	14	closely	closely	ADV
ftr-449	519	15	held	hold	VERB
ftr-449	519	16	corporations	corporation	NOUN
ftr-449	519	17	fall	fall	VERB
ftr-449	519	18	in	in	ADP
ftr-449	519	19	this	this	DET
ftr-449	519	20	category	category	NOUN
ftr-449	519	21	.	.	PUNCT
ftr-449	520	1	retention	retention	NOUN
ftr-449	520	2	of	of	ADP
ftr-449	520	3	a	a	DET
ftr-449	520	4	corporation	corporation	NOUN
ftr-449	520	5	's	's	PART
ftr-449	520	6	earnings	earning	NOUN
ftr-449	520	7	,	,	PUNCT
ftr-449	520	8	of	of	ADP
ftr-449	520	9	course	course	NOUN
ftr-449	520	10	,	,	PUNCT
ftr-449	520	11	increases	increase	VERB
ftr-449	520	12	the	the	DET
ftr-449	520	13	value	value	NOUN
ftr-449	520	14	of	of	ADP
ftr-449	520	15	its	its	PRON
ftr-449	520	16	stock	stock	NOUN
ftr-449	520	17	thereby	thereby	ADV
ftr-449	520	18	ultimately	ultimately	ADV
ftr-449	520	19	benefiting	benefit	VERB
ftr-449	520	20	the	the	DET
ftr-449	520	21	trust	trust	NOUN
ftr-449	520	22	remaindermen	remainderman	NOUN
ftr-449	520	23	,	,	PUNCT
ftr-449	520	24	but	but	CCONJ
ftr-449	520	25	by	by	ADP
ftr-449	520	26	the	the	DET
ftr-449	520	27	same	same	ADJ
ftr-449	520	28	token	token	VERB
ftr-449	520	29	reduces	reduce	NOUN
ftr-449	520	30	and	and	CCONJ
ftr-449	520	31	possibly	possibly	ADV
ftr-449	520	32	eliminates	eliminate	VERB
ftr-449	520	33	altogether	altogether	ADV
ftr-449	520	34	the	the	DET
ftr-449	520	35	value	value	NOUN
ftr-449	520	36	of	of	ADP
ftr-449	520	37	a	a	DET
ftr-449	520	38	transferor	transferor	NOUN
ftr-449	520	39	's	's	PART
ftr-449	520	40	retained	retain	VERB
ftr-449	520	41	income	income	NOUN
ftr-449	520	42	interest	interest	NOUN
ftr-449	520	43	.	.	PUNCT
ftr-449	521	1	since	since	SCONJ
ftr-449	521	2	the	the	DET
ftr-449	521	3	government	government	NOUN
ftr-449	521	4	's	's	PART
ftr-449	521	5	tables	table	NOUN
ftr-449	521	6	assume	assume	VERB
ftr-449	521	7	that	that	SCONJ
ftr-449	521	8	all	all	DET
ftr-449	521	9	income	income	NOUN
ftr-449	521	10	is	be	AUX
ftr-449	521	11	being	be	AUX
ftr-449	521	12	paid	pay	VERB
ftr-449	521	13	to	to	ADP
ftr-449	521	14	the	the	DET
ftr-449	521	15	income	income	NOUN
ftr-449	521	16	beneficiary	beneficiary	NOUN
ftr-449	521	17	,	,	PUNCT
ftr-449	521	18	using	use	VERB
ftr-449	521	19	the	the	DET
ftr-449	521	20	tables	table	NOUN
ftr-449	521	21	in	in	ADP
ftr-449	521	22	this	this	DET
ftr-449	521	23	case	case	NOUN
ftr-449	521	24	will	will	AUX
ftr-449	521	25	overvalue	overvalue	VERB
ftr-449	521	26	the	the	DET
ftr-449	521	27	income	income	NOUN
ftr-449	521	28	interest	interest	NOUN
ftr-449	521	29	and	and	CCONJ
ftr-449	521	30	undervalue	undervalue	VERB
ftr-449	521	31	the	the	DET
ftr-449	521	32	remainder	remainder	NOUN
ftr-449	521	33	.	.	PUNCT
ftr-449	522	1	by	by	ADP
ftr-449	522	2	investing	invest	VERB
ftr-449	522	3	in	in	ADP
ftr-449	522	4	these	these	DET
ftr-449	522	5	types	type	NOUN
ftr-449	522	6	of	of	ADP
ftr-449	522	7	stocks	stock	NOUN
ftr-449	522	8	,	,	PUNCT
ftr-449	522	9	the	the	DET
ftr-449	522	10	income	income	NOUN
ftr-449	522	11	that	that	PRON
ftr-449	522	12	the	the	DET
ftr-449	522	13	tables	table	NOUN
ftr-449	522	14	assume	assume	VERB
ftr-449	522	15	is	be	AUX
ftr-449	522	16	being	be	AUX
ftr-449	522	17	paid	pay	VERB
ftr-449	522	18	to	to	ADP
ftr-449	522	19	the	the	DET
ftr-449	522	20	income	income	NOUN
ftr-449	522	21	beneficiary	beneficiary	NOUN
ftr-449	522	22	is	be	AUX
ftr-449	522	23	shifted	shift	VERB
ftr-449	522	24	to	to	ADP
ftr-449	522	25	the	the	DET
ftr-449	522	26	remainderman	remainderman	NOUN
ftr-449	522	27	in	in	ADP
ftr-449	522	28	the	the	DET
ftr-449	522	29	form	form	NOUN
ftr-449	522	30	of	of	ADP
ftr-449	522	31	stock	stock	NOUN
ftr-449	522	32	appreciation	appreciation	NOUN
ftr-449	522	33	.	.	PUNCT
ftr-449	523	1	this	this	DET
ftr-449	523	2	ability	ability	NOUN
ftr-449	523	3	to	to	PART
ftr-449	523	4	create	create	VERB
ftr-449	523	5	disparities	disparity	NOUN
ftr-449	523	6	between	between	ADP
ftr-449	523	7	economic	economic	ADJ
ftr-449	523	8	value	value	NOUN
ftr-449	523	9	and	and	CCONJ
ftr-449	523	10	table	table	NOUN
ftr-449	523	11	value	value	NOUN
ftr-449	523	12	offered	offer	VERB
ftr-449	523	13	an	an	DET
ftr-449	523	14	opportunity	opportunity	NOUN
ftr-449	523	15	for	for	ADP
ftr-449	523	16	tax	tax	NOUN
ftr-449	523	17	avoidance	avoidance	NOUN
ftr-449	523	18	.	.	PUNCT
ftr-449	524	1	the	the	DET
ftr-449	524	2	facts	fact	NOUN
ftr-449	524	3	of	of	ADP
ftr-449	524	4	d'ambrosio	d'ambrosio	PROPN
ftr-449	524	5	provide	provide	VERB
ftr-449	524	6	an	an	DET
ftr-449	524	7	excellent	excellent	ADJ
ftr-449	524	8	illustration	illustration	NOUN
ftr-449	524	9	.	.	PUNCT
ftr-449	524	10	'	'	PUNCT
ftr-449	525	1	the	the	DET
ftr-449	525	2	decedent	decedent	NOUN
ftr-449	525	3	and	and	CCONJ
ftr-449	525	4	her	her	PRON
ftr-449	525	5	son	son	NOUN
ftr-449	525	6	were	be	AUX
ftr-449	525	7	sole	sole	ADJ
ftr-449	525	8	shareholders	shareholder	NOUN
ftr-449	525	9	of	of	ADP
ftr-449	525	10	a	a	DET
ftr-449	525	11	corporation	corporation	NOUN
ftr-449	525	12	.	.	PUNCT
ftr-449	525	13	'	'	PUNCT
ftr-449	526	1	the	the	DET
ftr-449	526	2	decedent	decedent	NOUN
ftr-449	526	3	,	,	PUNCT
ftr-449	526	4	who	who	PRON
ftr-449	526	5	held	hold	VERB
ftr-449	526	6	noncumulative	noncumulative	ADJ
ftr-449	526	7	convertible	convertible	ADJ
ftr-449	526	8	preferred	preferred	ADJ
ftr-449	526	9	stock	stock	NOUN
ftr-449	526	10	worth	worth	ADJ
ftr-449	526	11	$	$	SYM
ftr-449	526	12	2,350,000	2,350,000	NUM
ftr-449	526	13	,	,	PUNCT
ftr-449	526	14	sold	sell	VERB
ftr-449	526	15	a	a	DET
ftr-449	526	16	remainder	remainder	NOUN
ftr-449	526	17	interest	interest	NOUN
ftr-449	526	18	in	in	ADP
ftr-449	526	19	her	her	PRON
ftr-449	526	20	stock	stock	NOUN
ftr-449	526	21	to	to	ADP
ftr-449	526	22	the	the	DET
ftr-449	526	23	corporation	corporation	NOUN
ftr-449	526	24	for	for	ADP
ftr-449	526	25	a	a	DET
ftr-449	526	26	private	private	ADJ
ftr-449	526	27	annuity	annuity	NOUN
ftr-449	526	28	valued	value	VERB
ftr-449	526	29	at	at	ADP
ftr-449	526	30	approximately	approximately	ADV
ftr-449	526	31	$	$	SYM
ftr-449	526	32	1,320,000	1,320,000	NUM
ftr-449	526	33	.	.	PUNCT
ftr-449	526	34	'	'	PUNCT
ftr-449	527	1	not	not	PART
ftr-449	527	2	a	a	DET
ftr-449	527	3	single	single	ADJ
ftr-449	527	4	penny	penny	NOUN
ftr-449	527	5	of	of	ADP
ftr-449	527	6	dividends	dividend	NOUN
ftr-449	527	7	was	be	AUX
ftr-449	527	8	paid	pay	VERB
ftr-449	527	9	on	on	ADP
ftr-449	527	10	this	this	DET
ftr-449	527	11	stock	stock	NOUN
ftr-449	527	12	during	during	ADP
ftr-449	527	13	the	the	DET
ftr-449	527	14	approximately	approximately	ADV
ftr-449	527	15	three	three	NUM
ftr-449	527	16	years	year	NOUN
ftr-449	527	17	decedent	decedent	NOUN
ftr-449	527	18	lived	live	VERB
ftr-449	527	19	following	follow	VERB
ftr-449	527	20	the	the	DET
ftr-449	527	21	sale.87	sale.87	PROPN
ftr-449	527	22	decedent	decedent	PROPN
ftr-449	527	23	's	's	PART
ftr-449	527	24	retained	retain	VERB
ftr-449	527	25	income	income	NOUN
ftr-449	527	26	interest	interest	NOUN
ftr-449	527	27	in	in	ADP
ftr-449	527	28	the	the	DET
ftr-449	527	29	stock	stock	NOUN
ftr-449	527	30	provided	provide	VERB
ftr-449	527	31	her	she	PRON
ftr-449	527	32	with	with	ADP
ftr-449	527	33	no	no	DET
ftr-449	527	34	economic	economic	ADJ
ftr-449	527	35	benefit	benefit	NOUN
ftr-449	527	36	.	.	PUNCT
ftr-449	528	1	nevertheless	nevertheless	ADV
ftr-449	528	2	,	,	PUNCT
ftr-449	528	3	the	the	DET
ftr-449	528	4	government	government	NOUN
ftr-449	528	5	surprisingly	surprisingly	ADV
ftr-449	528	6	-	-	PUNCT
ftr-449	528	7	maybe	maybe	ADV
ftr-449	528	8	shockingly	shockingly	ADV
ftr-449	528	9	-	-	PUNCT
ftr-449	528	10	conceded	concede	VERB
ftr-449	528	11	that	that	SCONJ
ftr-449	528	12	the	the	DET
ftr-449	528	13	value	value	NOUN
ftr-449	528	14	of	of	ADP
ftr-449	528	15	her	her	PRON
ftr-449	528	16	income	income	NOUN
ftr-449	528	17	interest	interest	NOUN
ftr-449	528	18	was	be	AUX
ftr-449	528	19	$	$	SYM
ftr-449	528	20	1,030,000.88	1,030,000.88	NUM
ftr-449	528	21	correspondingly	correspondingly	ADV
ftr-449	528	22	,	,	PUNCT
ftr-449	528	23	the	the	DET
ftr-449	528	24	remainder	remainder	NOUN
ftr-449	528	25	was	be	AUX
ftr-449	528	26	valued	value	VERB
ftr-449	528	27	at	at	ADP
ftr-449	528	28	only	only	ADV
ftr-449	528	29	84	84	NUM
ftr-449	528	30	.	.	PUNCT
ftr-449	529	1	the	the	DET
ftr-449	529	2	transaction	transaction	NOUN
ftr-449	529	3	in	in	ADP
ftr-449	529	4	d'anibrosio	d'anibrosio	NOUN
ftr-449	529	5	occurred	occur	VERB
ftr-449	529	6	before	before	ADP
ftr-449	529	7	the	the	DET
ftr-449	529	8	effective	effective	ADJ
ftr-449	529	9	date	date	NOUN
ftr-449	529	10	of	of	ADP
ftr-449	529	11	§	§	PROPN
ftr-449	529	12	2702	2702	NUM
ftr-449	529	13	.	.	PUNCT
ftr-449	530	1	decedent	decedent	PROPN
ftr-449	530	2	's	's	PART
ftr-449	530	3	sale	sale	NOUN
ftr-449	530	4	of	of	ADP
ftr-449	530	5	the	the	DET
ftr-449	530	6	remainder	remainder	NOUN
ftr-449	530	7	occurred	occur	VERB
ftr-449	530	8	in	in	ADP
ftr-449	530	9	1987	1987	NUM
ftr-449	530	10	.	.	PUNCT
ftr-449	531	1	see	see	VERB
ftr-449	531	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	531	3	v.	v.	PROPN
ftr-449	531	4	commissioner	commissioner	PROPN
ftr-449	531	5	,	,	PUNCT
ftr-449	531	6	105	105	NUM
ftr-449	531	7	t.c	t.c	PROPN
ftr-449	531	8	.	.	PROPN
ftr-449	531	9	252	252	NUM
ftr-449	531	10	,	,	PUNCT
ftr-449	531	11	253	253	NUM
ftr-449	531	12	,	,	PUNCT
ftr-449	531	13	rev'd	rev'd	VERB
ftr-449	531	14	,	,	PUNCT
ftr-449	531	15	101	101	NUM
ftr-449	531	16	f.3d	f.3d	NUM
ftr-449	531	17	309	309	NUM
ftr-449	531	18	(	(	PUNCT
ftr-449	531	19	3d	3d	PROPN
ftr-449	531	20	cir	cir	NOUN
ftr-449	531	21	.	.	PUNCT
ftr-449	531	22	1996	1996	NUM
ftr-449	531	23	)	)	PUNCT
ftr-449	531	24	,	,	PUNCT
ftr-449	531	25	cert	cert	PROPN
ftr-449	531	26	.	.	PUNCT
ftr-449	532	1	denied	deny	VERB
ftr-449	532	2	,	,	PUNCT
ftr-449	532	3	117	117	NUM
ftr-449	532	4	s.	s.	PROPN
ftr-449	532	5	ct	ct	PROPN
ftr-449	532	6	.	.	PROPN
ftr-449	532	7	1822	1822	NUM
ftr-449	532	8	(	(	PUNCT
ftr-449	532	9	1997	1997	NUM
ftr-449	532	10	)	)	PUNCT
ftr-449	532	11	.	.	PUNCT
ftr-449	533	1	section	section	NOUN
ftr-449	533	2	2702	2702	PROPN
ftr-449	533	3	applies	apply	VERB
ftr-449	533	4	to	to	ADP
ftr-449	533	5	transfers	transfer	NOUN
ftr-449	533	6	after	after	ADP
ftr-449	533	7	october	october	PROPN
ftr-449	533	8	8	8	NUM
ftr-449	533	9	,	,	PUNCT
ftr-449	533	10	1990	1990	NUM
ftr-449	533	11	.	.	PUNCT
ftr-449	534	1	omnibus	omnibus	NOUN
ftr-449	534	2	budget	budget	NOUN
ftr-449	534	3	reconciliation	reconciliation	NOUN
ftr-449	534	4	act	act	NOUN
ftr-449	534	5	of	of	ADP
ftr-449	534	6	1990	1990	NUM
ftr-449	534	7	,	,	PUNCT
ftr-449	534	8	pub	pub	NOUN
ftr-449	534	9	.	.	PUNCT
ftr-449	535	1	l.	l.	PROPN
ftr-449	535	2	no	no	INTJ
ftr-449	535	3	.	.	PROPN
ftr-449	536	1	101	101	NUM
ftr-449	536	2	-	-	SYM
ftr-449	536	3	508	508	NUM
ftr-449	536	4	,	,	PUNCT
ftr-449	536	5	§	§	PROPN
ftr-449	536	6	11602(e)(1)(a)(i	11602(e)(1)(a)(i	NUM
ftr-449	536	7	)	)	PUNCT
ftr-449	536	8	,	,	PUNCT
ftr-449	536	9	104	104	NUM
ftr-449	536	10	stat	stat	NOUN
ftr-449	536	11	.	.	PUNCT
ftr-449	537	1	1388	1388	NUM
ftr-449	537	2	-	-	SYM
ftr-449	537	3	1	1	NUM
ftr-449	537	4	(	(	PUNCT
ftr-449	537	5	1990	1990	NUM
ftr-449	537	6	)	)	PUNCT
ftr-449	537	7	.	.	PUNCT
ftr-449	538	1	85	85	NUM
ftr-449	538	2	.	.	PUNCT
ftr-449	539	1	see	see	VERB
ftr-449	539	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	539	3	,	,	PUNCT
ftr-449	539	4	105	105	NUM
ftr-449	539	5	t.c	t.c	PROPN
ftr-449	539	6	.	.	PUNCT
ftr-449	540	1	at	at	ADP
ftr-449	540	2	253	253	NUM
ftr-449	540	3	.	.	PUNCT
ftr-449	540	4	86	86	NUM
ftr-449	540	5	.	.	PUNCT
ftr-449	541	1	see	see	VERB
ftr-449	541	2	i	i	PRON
ftr-449	541	3	d.	d.	PROPN
ftr-449	541	4	at	at	ADP
ftr-449	541	5	253	253	NUM
ftr-449	541	6	-	-	SYM
ftr-449	541	7	54	54	NUM
ftr-449	541	8	.	.	PUNCT
ftr-449	542	1	the	the	DET
ftr-449	542	2	numbers	number	NOUN
ftr-449	542	3	in	in	ADP
ftr-449	542	4	the	the	DET
ftr-449	542	5	text	text	NOUN
ftr-449	542	6	have	have	AUX
ftr-449	542	7	been	be	AUX
ftr-449	542	8	rounded	round	VERB
ftr-449	542	9	to	to	ADP
ftr-449	542	10	the	the	DET
ftr-449	542	11	nearest	near	ADJ
ftr-449	542	12	$	$	SYM
ftr-449	542	13	10,000	10,000	NUM
ftr-449	542	14	.	.	PUNCT
ftr-449	543	1	87	87	NUM
ftr-449	543	2	.	.	PUNCT
ftr-449	544	1	see	see	VERB
ftr-449	544	2	i	i	PRON
ftr-449	544	3	d.	d.	PROPN
ftr-449	544	4	at	at	ADP
ftr-449	544	5	254	254	NUM
ftr-449	544	6	n.4	n.4	NOUN
ftr-449	544	7	.	.	PUNCT
ftr-449	545	1	88	88	NUM
ftr-449	545	2	.	.	PUNCT
ftr-449	546	1	since	since	SCONJ
ftr-449	546	2	the	the	DET
ftr-449	546	3	total	total	ADJ
ftr-449	546	4	value	value	NOUN
ftr-449	546	5	of	of	ADP
ftr-449	546	6	the	the	DET
ftr-449	546	7	stock	stock	NOUN
ftr-449	546	8	was	be	AUX
ftr-449	546	9	$	$	SYM
ftr-449	546	10	2,350,000	2,350,000	NUM
ftr-449	546	11	,	,	PUNCT
ftr-449	546	12	and	and	CCONJ
ftr-449	546	13	the	the	DET
ftr-449	546	14	stipulated	stipulate	VERB
ftr-449	546	15	value	value	NOUN
ftr-449	546	16	of	of	ADP
ftr-449	546	17	the	the	DET
ftr-449	546	18	remainder	remainder	NOUN
ftr-449	546	19	interest	interest	NOUN
ftr-449	546	20	was	be	AUX
ftr-449	546	21	$	$	SYM
ftr-449	546	22	1,320,000	1,320,000	NUM
ftr-449	546	23	,	,	PUNCT
ftr-449	546	24	the	the	DET
ftr-449	546	25	resulting	result	VERB
ftr-449	546	26	value	value	NOUN
ftr-449	546	27	of	of	ADP
ftr-449	546	28	the	the	DET
ftr-449	546	29	income	income	NOUN
ftr-449	546	30	interest	interest	NOUN
ftr-449	546	31	was	be	AUX
ftr-449	546	32	s1,030,000	s1,030,000	PROPN
ftr-449	546	33	.	.	PUNCT
ftr-449	547	1	19991	19991	NUM
ftr-449	547	2	florida	florida	PROPN
ftr-449	547	3	tax	tax	PROPN
ftr-449	547	4	review	review	NOUN
ftr-449	547	5	$	$	SYM
ftr-449	547	6	1,320,000	1,320,000	NUM
ftr-449	547	7	[	[	PUNCT
ftr-449	547	8	$	$	SYM
ftr-449	547	9	2,350,000	2,350,000	NUM
ftr-449	547	10	$	$	SYM
ftr-449	547	11	1,030,000	1,030,000	NUM
ftr-449	547	12	=	=	SYM
ftr-449	547	13	$	$	SYM
ftr-449	547	14	1,320,000	1,320,000	NUM
ftr-449	547	15	]	]	PUNCT
ftr-449	547	16	.	.	PUNCT
ftr-449	548	1	this	this	PRON
ftr-449	548	2	enabled	enable	VERB
ftr-449	548	3	the	the	DET
ftr-449	548	4	estate	estate	NOUN
ftr-449	548	5	to	to	PART
ftr-449	548	6	argue	argue	VERB
ftr-449	548	7	that	that	SCONJ
ftr-449	548	8	the	the	DET
ftr-449	548	9	decedent	decedent	NOUN
ftr-449	548	10	had	have	AUX
ftr-449	548	11	received	receive	VERB
ftr-449	548	12	"	"	PUNCT
ftr-449	548	13	adequate	adequate	ADJ
ftr-449	548	14	and	and	CCONJ
ftr-449	548	15	full	full	ADJ
ftr-449	548	16	consideration	consideration	NOUN
ftr-449	548	17	"	"	PUNCT
ftr-449	548	18	for	for	ADP
ftr-449	548	19	the	the	DET
ftr-449	548	20	remainder	remainder	NOUN
ftr-449	548	21	,	,	PUNCT
ftr-449	548	22	namely	namely	ADV
ftr-449	548	23	the	the	DET
ftr-449	548	24	$	$	SYM
ftr-449	548	25	1,320,000	1,320,000	NUM
ftr-449	548	26	annuity	annuity	NOUN
ftr-449	548	27	,	,	PUNCT
ftr-449	548	28	and	and	CCONJ
ftr-449	548	29	thus	thus	ADV
ftr-449	548	30	that	that	DET
ftr-449	548	31	section	section	NOUN
ftr-449	548	32	2036	2036	NUM
ftr-449	548	33	did	do	AUX
ftr-449	548	34	not	not	PART
ftr-449	548	35	apply	apply	VERB
ftr-449	548	36	.	.	PUNCT
ftr-449	549	1	adding	add	VERB
ftr-449	549	2	"	"	PUNCT
ftr-449	549	3	icing	ice	VERB
ftr-449	549	4	on	on	ADP
ftr-449	549	5	the	the	DET
ftr-449	549	6	cake	cake	NOUN
ftr-449	549	7	,	,	PUNCT
ftr-449	549	8	"	"	PUNCT
ftr-449	549	9	the	the	DET
ftr-449	549	10	decedent	decedent	NOUN
ftr-449	549	11	died	die	VERB
ftr-449	549	12	prematurely	prematurely	ADV
ftr-449	549	13	after	after	ADP
ftr-449	549	14	receiving	receive	VERB
ftr-449	549	15	only	only	ADV
ftr-449	549	16	$	$	SYM
ftr-449	549	17	590,000	590,000	NUM
ftr-449	549	18	of	of	ADP
ftr-449	549	19	annuity	annuity	NOUN
ftr-449	549	20	payments.8	payments.8	PROPN
ftr-449	549	21	9	9	NUM
ftr-449	549	22	as	as	ADP
ftr-449	549	23	a	a	DET
ftr-449	549	24	result	result	NOUN
ftr-449	549	25	of	of	ADP
ftr-449	549	26	the	the	DET
ftr-449	549	27	taxpayer	taxpayer	NOUN
ftr-449	549	28	's	's	PART
ftr-449	549	29	ultimate	ultimate	ADJ
ftr-449	549	30	victory	victory	NOUN
ftr-449	549	31	in	in	ADP
ftr-449	549	32	d'ambrosio	d'ambrosio	PROPN
ftr-449	549	33	,	,	PUNCT
ftr-449	549	34	the	the	DET
ftr-449	549	35	decedent	decedent	NOUN
ftr-449	549	36	succeeded	succeed	VERB
ftr-449	549	37	in	in	ADP
ftr-449	549	38	transferring	transfer	VERB
ftr-449	549	39	$	$	SYM
ftr-449	549	40	2,350,000	2,350,000	NUM
ftr-449	549	41	of	of	ADP
ftr-449	549	42	value	value	NOUN
ftr-449	549	43	(	(	PUNCT
ftr-449	549	44	the	the	DET
ftr-449	549	45	stock	stock	NOUN
ftr-449	549	46	's	's	PART
ftr-449	549	47	date	date	NOUN
ftr-449	549	48	-	-	PUNCT
ftr-449	549	49	of	of	ADP
ftr-449	549	50	-	-	PUNCT
ftr-449	549	51	death	death	NOUN
ftr-449	549	52	value)9	value)9	NOUN
ftr-449	549	53	"	"	PUNCT
ftr-449	549	54	via	via	ADP
ftr-449	549	55	the	the	DET
ftr-449	549	56	corporation	corporation	NOUN
ftr-449	549	57	to	to	ADP
ftr-449	549	58	her	her	PRON
ftr-449	549	59	son	son	NOUN
ftr-449	549	60	(	(	PUNCT
ftr-449	549	61	its	its	PRON
ftr-449	549	62	only	only	ADJ
ftr-449	549	63	other	other	ADJ
ftr-449	549	64	shareholder	shareholder	NOUN
ftr-449	549	65	)	)	PUNCT
ftr-449	549	66	,	,	PUNCT
ftr-449	549	67	while	while	SCONJ
ftr-449	549	68	her	her	PRON
ftr-449	549	69	estate	estate	NOUN
ftr-449	549	70	was	be	AUX
ftr-449	549	71	replenished	replenish	VERB
ftr-449	549	72	for	for	ADP
ftr-449	549	73	this	this	DET
ftr-449	549	74	transfer	transfer	NOUN
ftr-449	549	75	by	by	ADP
ftr-449	549	76	only	only	ADV
ftr-449	549	77	$	$	SYM
ftr-449	549	78	590,000	590,000	NUM
ftr-449	549	79	of	of	ADP
ftr-449	549	80	annuity	annuity	NOUN
ftr-449	549	81	payments	payment	NOUN
ftr-449	549	82	.	.	PUNCT
ftr-449	550	1	thus	thus	ADV
ftr-449	550	2	,	,	PUNCT
ftr-449	550	3	approximately	approximately	ADV
ftr-449	550	4	$	$	SYM
ftr-449	550	5	1,760,000	1,760,000	NUM
ftr-449	550	6	of	of	ADP
ftr-449	550	7	value	value	NOUN
ftr-449	550	8	was	be	AUX
ftr-449	550	9	passed	pass	VERB
ftr-449	550	10	to	to	ADP
ftr-449	550	11	her	her	PRON
ftr-449	550	12	son	son	NOUN
ftr-449	550	13	free	free	ADJ
ftr-449	550	14	of	of	ADP
ftr-449	550	15	all	all	DET
ftr-449	550	16	gift	gift	NOUN
ftr-449	550	17	and	and	CCONJ
ftr-449	550	18	estate	estate	NOUN
ftr-449	550	19	tax.9	tax.9	PROPN
ftr-449	550	20	this	this	DET
ftr-449	550	21	result	result	NOUN
ftr-449	550	22	was	be	AUX
ftr-449	550	23	the	the	DET
ftr-449	550	24	combined	combined	ADJ
ftr-449	550	25	effect	effect	NOUN
ftr-449	550	26	of	of	ADP
ftr-449	550	27	valuing	value	VERB
ftr-449	550	28	the	the	DET
ftr-449	550	29	decedent	decedent	NOUN
ftr-449	550	30	's	's	PART
ftr-449	550	31	income	income	NOUN
ftr-449	550	32	interest	interest	NOUN
ftr-449	550	33	at	at	ADP
ftr-449	550	34	$	$	SYM
ftr-449	550	35	1,030,000	1,030,000	NUM
ftr-449	550	36	,	,	PUNCT
ftr-449	550	37	when	when	SCONJ
ftr-449	550	38	its	its	PRON
ftr-449	550	39	economic	economic	ADJ
ftr-449	550	40	value	value	NOUN
ftr-449	550	41	to	to	ADP
ftr-449	550	42	her	she	PRON
ftr-449	550	43	was	be	AUX
ftr-449	550	44	effectively	effectively	ADV
ftr-449	550	45	zero	zero	NUM
ftr-449	550	46	,	,	PUNCT
ftr-449	550	47	and	and	CCONJ
ftr-449	550	48	her	her	PRON
ftr-449	550	49	premature	premature	ADJ
ftr-449	550	50	death	death	NOUN
ftr-449	550	51	which	which	PRON
ftr-449	550	52	caused	cause	VERB
ftr-449	550	53	her	she	PRON
ftr-449	550	54	to	to	PART
ftr-449	550	55	receive	receive	VERB
ftr-449	550	56	only	only	ADV
ftr-449	550	57	$	$	SYM
ftr-449	550	58	590,000	590,000	NUM
ftr-449	550	59	from	from	ADP
ftr-449	550	60	an	an	DET
ftr-449	550	61	annuity	annuity	NOUN
ftr-449	550	62	valued	value	VERB
ftr-449	550	63	at	at	ADP
ftr-449	550	64	$	$	SYM
ftr-449	550	65	1,320,000	1,320,000	NUM
ftr-449	550	66	.	.	PUNCT
ftr-449	551	1	congress	congress	PROPN
ftr-449	551	2	enacted	enact	VERB
ftr-449	551	3	section	section	NOUN
ftr-449	551	4	2702	2702	NUM
ftr-449	551	5	to	to	PART
ftr-449	551	6	prevent	prevent	VERB
ftr-449	551	7	results	result	NOUN
ftr-449	551	8	like	like	ADP
ftr-449	551	9	this	this	PRON
ftr-449	551	10	.	.	PUNCT
ftr-449	552	1	section	section	NOUN
ftr-449	552	2	2702	2702	NUM
ftr-449	552	3	provides	provide	VERB
ftr-449	552	4	that	that	SCONJ
ftr-449	552	5	where	where	SCONJ
ftr-449	552	6	a	a	DET
ftr-449	552	7	person	person	NOUN
ftr-449	552	8	transfers	transfer	VERB
ftr-449	552	9	property	property	NOUN
ftr-449	552	10	in	in	ADP
ftr-449	552	11	trust	trust	NOUN
ftr-449	552	12	to	to	ADP
ftr-449	552	13	or	or	CCONJ
ftr-449	552	14	for	for	ADP
ftr-449	552	15	the	the	DET
ftr-449	552	16	benefit	benefit	NOUN
ftr-449	552	17	of	of	ADP
ftr-449	552	18	a	a	DET
ftr-449	552	19	family	family	NOUN
ftr-449	552	20	member	member	NOUN
ftr-449	552	21	,	,	PUNCT
ftr-449	552	22	any	any	DET
ftr-449	552	23	interest	interest	NOUN
ftr-449	552	24	he	he	PRON
ftr-449	552	25	retains	retain	VERB
ftr-449	552	26	will	will	AUX
ftr-449	552	27	be	be	AUX
ftr-449	552	28	valued	value	VERB
ftr-449	552	29	at	at	ADP
ftr-449	552	30	zero	zero	NUM
ftr-449	552	31	for	for	ADP
ftr-449	552	32	gift	gift	NOUN
ftr-449	552	33	tax	tax	NOUN
ftr-449	552	34	purposes	purpose	NOUN
ftr-449	552	35	unless	unless	SCONJ
ftr-449	552	36	it	it	PRON
ftr-449	552	37	is	be	AUX
ftr-449	552	38	a	a	DET
ftr-449	552	39	"	"	PUNCT
ftr-449	552	40	qualified	qualified	ADJ
ftr-449	552	41	interest	interest	NOUN
ftr-449	552	42	.	.	PUNCT
ftr-449	553	1	"	"	PUNCT
ftr-449	553	2	'	'	PUNCT
ftr-449	553	3	when	when	SCONJ
ftr-449	553	4	a	a	DET
ftr-449	553	5	person	person	NOUN
ftr-449	553	6	gratuitously	gratuitously	ADV
ftr-449	553	7	transfers	transfer	VERB
ftr-449	553	8	property	property	NOUN
ftr-449	553	9	,	,	PUNCT
ftr-449	553	10	he	he	PRON
ftr-449	553	11	makes	make	VERB
ftr-449	553	12	a	a	DET
ftr-449	553	13	taxable	taxable	ADJ
ftr-449	553	14	gift	gift	NOUN
ftr-449	553	15	to	to	ADP
ftr-449	553	16	the	the	DET
ftr-449	553	17	extent	extent	NOUN
ftr-449	553	18	the	the	DET
ftr-449	553	19	property	property	NOUN
ftr-449	553	20	's	's	PART
ftr-449	553	21	fair	fair	ADJ
ftr-449	553	22	market	market	NOUN
ftr-449	553	23	value	value	NOUN
ftr-449	553	24	exceeds	exceed	VERB
ftr-449	553	25	the	the	DET
ftr-449	553	26	value	value	NOUN
ftr-449	553	27	of	of	ADP
ftr-449	553	28	any	any	DET
ftr-449	553	29	interest	interest	NOUN
ftr-449	553	30	he	he	PRON
ftr-449	553	31	retains.93	retains.93	VERB
ftr-449	553	32	consequently	consequently	ADV
ftr-449	553	33	,	,	PUNCT
ftr-449	553	34	if	if	SCONJ
ftr-449	553	35	he	he	PRON
ftr-449	553	36	transfers	transfer	VERB
ftr-449	553	37	a	a	DET
ftr-449	553	38	remainder	remainder	NOUN
ftr-449	553	39	to	to	ADP
ftr-449	553	40	a	a	DET
ftr-449	553	41	family	family	NOUN
ftr-449	553	42	member	member	NOUN
ftr-449	553	43	while	while	SCONJ
ftr-449	553	44	retaining	retain	VERB
ftr-449	553	45	a	a	DET
ftr-449	553	46	nonqualified	nonqualified	ADJ
ftr-449	553	47	interest	interest	NOUN
ftr-449	553	48	,	,	PUNCT
ftr-449	553	49	his	his	PRON
ftr-449	553	50	taxable	taxable	ADJ
ftr-449	553	51	gift	gift	NOUN
ftr-449	553	52	will	will	AUX
ftr-449	553	53	be	be	AUX
ftr-449	553	54	the	the	DET
ftr-449	553	55	full	full	ADJ
ftr-449	553	56	value	value	NOUN
ftr-449	553	57	of	of	ADP
ftr-449	553	58	the	the	DET
ftr-449	553	59	transferred	transfer	VERB
ftr-449	553	60	property	property	NOUN
ftr-449	553	61	since	since	SCONJ
ftr-449	553	62	his	his	PRON
ftr-449	553	63	retained	retain	VERB
ftr-449	553	64	interest	interest	NOUN
ftr-449	553	65	will	will	AUX
ftr-449	553	66	be	be	AUX
ftr-449	553	67	valued	value	VERB
ftr-449	553	68	at	at	ADP
ftr-449	553	69	zero	zero	NUM
ftr-449	553	70	.	.	PUNCT
ftr-449	554	1	on	on	ADP
ftr-449	554	2	the	the	DET
ftr-449	554	3	other	other	ADJ
ftr-449	554	4	hand	hand	NOUN
ftr-449	554	5	,	,	PUNCT
ftr-449	554	6	if	if	SCONJ
ftr-449	554	7	he	he	PRON
ftr-449	554	8	retains	retain	VERB
ftr-449	554	9	a	a	DET
ftr-449	554	10	qualified	qualified	ADJ
ftr-449	554	11	interest	interest	NOUN
ftr-449	554	12	,	,	PUNCT
ftr-449	554	13	his	his	PRON
ftr-449	554	14	see	see	VERB
ftr-449	554	15	i	i	PRON
ftr-449	554	16	d.	d.	PROPN
ftr-449	554	17	the	the	DET
ftr-449	554	18	tax	tax	NOUN
ftr-449	554	19	court	court	NOUN
ftr-449	554	20	noted	note	VERB
ftr-449	554	21	that	that	SCONJ
ftr-449	554	22	because	because	SCONJ
ftr-449	554	23	of	of	ADP
ftr-449	554	24	the	the	DET
ftr-449	554	25	stipulation	stipulation	NOUN
ftr-449	554	26	,	,	PUNCT
ftr-449	554	27	it	it	PRON
ftr-449	554	28	was	be	AUX
ftr-449	554	29	relieved	relieve	VERB
ftr-449	554	30	from	from	ADP
ftr-449	554	31	deciding	decide	VERB
ftr-449	554	32	"	"	PUNCT
ftr-449	554	33	whether	whether	SCONJ
ftr-449	554	34	decedent	decedent	NOUN
ftr-449	554	35	's	's	PART
ftr-449	554	36	reserved	reserve	VERB
ftr-449	554	37	life	life	NOUN
ftr-449	554	38	estate	estate	NOUN
ftr-449	554	39	in	in	ADP
ftr-449	554	40	a	a	DET
ftr-449	554	41	noncumulative	noncumulative	ADJ
ftr-449	554	42	preferred	preferred	ADJ
ftr-449	554	43	stock	stock	NOUN
ftr-449	554	44	from	from	ADP
ftr-449	554	45	which	which	PRON
ftr-449	554	46	she	she	PRON
ftr-449	554	47	received	receive	VERB
ftr-449	554	48	no	no	DET
ftr-449	554	49	dividends	dividend	NOUN
ftr-449	554	50	following	follow	VERB
ftr-449	554	51	the	the	DET
ftr-449	554	52	transaction	transaction	NOUN
ftr-449	554	53	at	at	ADP
ftr-449	554	54	issue	issue	NOUN
ftr-449	554	55	actually	actually	ADV
ftr-449	554	56	had	have	VERB
ftr-449	554	57	value	value	NOUN
ftr-449	554	58	.	.	PUNCT
ftr-449	554	59	"	"	PUNCT
ftr-449	555	1	i	i	PRON
ftr-449	555	2	d.	d.	PROPN
ftr-449	555	3	89	89	NUM
ftr-449	555	4	.	.	PUNCT
ftr-449	556	1	i	i	PRON
ftr-449	556	2	d.	d.	PROPN
ftr-449	556	3	at	at	ADP
ftr-449	556	4	254	254	NUM
ftr-449	556	5	.	.	PUNCT
ftr-449	557	1	90	90	NUM
ftr-449	557	2	.	.	PUNCT
ftr-449	558	1	see	see	VERB
ftr-449	558	2	i	i	PRON
ftr-449	558	3	d.	d.	PROPN
ftr-449	558	4	91	91	NUM
ftr-449	558	5	.	.	PUNCT
ftr-449	559	1	the	the	DET
ftr-449	559	2	approximate	approximate	ADJ
ftr-449	559	3	amount	amount	NOUN
ftr-449	559	4	listed	list	VERB
ftr-449	559	5	in	in	ADP
ftr-449	559	6	the	the	DET
ftr-449	559	7	text	text	NOUN
ftr-449	559	8	as	as	ADP
ftr-449	559	9	passing	pass	VERB
ftr-449	559	10	free	free	ADJ
ftr-449	559	11	of	of	ADP
ftr-449	559	12	estate	estate	NOUN
ftr-449	559	13	and	and	CCONJ
ftr-449	559	14	gift	gift	NOUN
ftr-449	559	15	taxes	taxis	NOUN
ftr-449	559	16	,	,	PUNCT
ftr-449	559	17	$	$	SYM
ftr-449	559	18	1,760,000	1,760,000	NUM
ftr-449	559	19	,	,	PUNCT
ftr-449	559	20	was	be	AUX
ftr-449	559	21	computed	compute	VERB
ftr-449	559	22	by	by	ADP
ftr-449	559	23	subtracting	subtract	VERB
ftr-449	559	24	the	the	DET
ftr-449	559	25	annuity	annuity	NOUN
ftr-449	559	26	payments	payment	NOUN
ftr-449	559	27	decedent	decedent	NOUN
ftr-449	559	28	received	receive	VERB
ftr-449	559	29	,	,	PUNCT
ftr-449	559	30	$	$	SYM
ftr-449	559	31	590,000	590,000	NUM
ftr-449	559	32	,	,	PUNCT
ftr-449	559	33	from	from	ADP
ftr-449	559	34	the	the	DET
ftr-449	559	35	value	value	NOUN
ftr-449	559	36	of	of	ADP
ftr-449	559	37	the	the	DET
ftr-449	559	38	stock	stock	NOUN
ftr-449	559	39	at	at	ADP
ftr-449	559	40	her	her	PRON
ftr-449	559	41	death	death	NOUN
ftr-449	559	42	,	,	PUNCT
ftr-449	559	43	$	$	SYM
ftr-449	559	44	2,350,000	2,350,000	NUM
ftr-449	559	45	.	.	PUNCT
ftr-449	560	1	this	this	DET
ftr-449	560	2	computation	computation	NOUN
ftr-449	560	3	assumes	assume	VERB
ftr-449	560	4	that	that	SCONJ
ftr-449	560	5	decedent	decedent	NOUN
ftr-449	560	6	did	do	AUX
ftr-449	560	7	not	not	PART
ftr-449	560	8	consume	consume	VERB
ftr-449	560	9	any	any	DET
ftr-449	560	10	portion	portion	NOUN
ftr-449	560	11	of	of	ADP
ftr-449	560	12	her	her	PRON
ftr-449	560	13	annuity	annuity	NOUN
ftr-449	560	14	payments	payment	NOUN
ftr-449	560	15	so	so	SCONJ
ftr-449	560	16	that	that	SCONJ
ftr-449	560	17	they	they	PRON
ftr-449	560	18	were	be	AUX
ftr-449	560	19	fully	fully	ADV
ftr-449	560	20	included	include	VERB
ftr-449	560	21	in	in	ADP
ftr-449	560	22	her	her	PRON
ftr-449	560	23	gross	gross	ADJ
ftr-449	560	24	estate	estate	NOUN
ftr-449	560	25	.	.	PUNCT
ftr-449	561	1	any	any	DET
ftr-449	561	2	portion	portion	NOUN
ftr-449	561	3	of	of	ADP
ftr-449	561	4	the	the	DET
ftr-449	561	5	payments	payment	NOUN
ftr-449	561	6	she	she	PRON
ftr-449	561	7	consumed	consume	VERB
ftr-449	561	8	would	would	AUX
ftr-449	561	9	of	of	ADP
ftr-449	561	10	course	course	NOUN
ftr-449	561	11	reduce	reduce	VERB
ftr-449	561	12	the	the	DET
ftr-449	561	13	amount	amount	NOUN
ftr-449	561	14	included	include	VERB
ftr-449	561	15	in	in	ADP
ftr-449	561	16	her	her	PRON
ftr-449	561	17	gross	gross	ADJ
ftr-449	561	18	estate	estate	NOUN
ftr-449	561	19	,	,	PUNCT
ftr-449	561	20	thereby	thereby	ADV
ftr-449	561	21	increasing	increase	VERB
ftr-449	561	22	the	the	DET
ftr-449	561	23	net	net	ADJ
ftr-449	561	24	tax	tax	NOUN
ftr-449	561	25	savings	saving	NOUN
ftr-449	561	26	.	.	PUNCT
ftr-449	562	1	conversely	conversely	ADV
ftr-449	562	2	,	,	PUNCT
ftr-449	562	3	the	the	DET
ftr-449	562	4	amount	amount	NOUN
ftr-449	562	5	passing	pass	VERB
ftr-449	562	6	tax	tax	NOUN
ftr-449	562	7	free	free	ADJ
ftr-449	562	8	would	would	AUX
ftr-449	562	9	be	be	AUX
ftr-449	562	10	reduced	reduce	VERB
ftr-449	562	11	to	to	ADP
ftr-449	562	12	the	the	DET
ftr-449	562	13	extent	extent	NOUN
ftr-449	562	14	she	she	PRON
ftr-449	562	15	earned	earn	VERB
ftr-449	562	16	income	income	NOUN
ftr-449	562	17	on	on	ADP
ftr-449	562	18	her	her	PRON
ftr-449	562	19	annuity	annuity	NOUN
ftr-449	562	20	payments	payment	NOUN
ftr-449	562	21	that	that	PRON
ftr-449	562	22	remained	remain	VERB
ftr-449	562	23	unconsumed	unconsumed	ADJ
ftr-449	562	24	at	at	ADP
ftr-449	562	25	the	the	DET
ftr-449	562	26	time	time	NOUN
ftr-449	562	27	of	of	ADP
ftr-449	562	28	her	her	PRON
ftr-449	562	29	death	death	NOUN
ftr-449	562	30	.	.	PUNCT
ftr-449	563	1	92	92	NUM
ftr-449	563	2	.	.	PUNCT
ftr-449	564	1	irc	irc	PROPN
ftr-449	564	2	§	§	PROPN
ftr-449	564	3	2702(a)(1	2702(a)(1	NUM
ftr-449	564	4	)	)	PUNCT
ftr-449	564	5	,	,	PUNCT
ftr-449	564	6	(	(	PUNCT
ftr-449	564	7	a)(2)(a	a)(2)(a	PROPN
ftr-449	564	8	)	)	PUNCT
ftr-449	564	9	.	.	PUNCT
ftr-449	565	1	93	93	NUM
ftr-449	565	2	.	.	PUNCT
ftr-449	566	1	see	see	VERB
ftr-449	566	2	regs	reg	NOUN
ftr-449	566	3	.	.	PUNCT
ftr-449	567	1	§	§	PROPN
ftr-449	567	2	25.2512	25.2512	NUM
ftr-449	567	3	-	-	SYM
ftr-449	567	4	5(d)(2	5(d)(2	NUM
ftr-449	567	5	)	)	PUNCT
ftr-449	567	6	(	(	PUNCT
ftr-449	567	7	"	"	PUNCT
ftr-449	567	8	when	when	SCONJ
ftr-449	567	9	the	the	DET
ftr-449	567	10	donor	donor	NOUN
ftr-449	567	11	transfers	transfer	VERB
ftr-449	567	12	property	property	NOUN
ftr-449	567	13	in	in	ADP
ftr-449	567	14	trust	trust	NOUN
ftr-449	567	15	or	or	CCONJ
ftr-449	567	16	otherwise	otherwise	ADV
ftr-449	567	17	and	and	CCONJ
ftr-449	567	18	retains	retain	VERB
ftr-449	567	19	an	an	DET
ftr-449	567	20	interest	interest	NOUN
ftr-449	567	21	therein	therein	ADV
ftr-449	567	22	,	,	PUNCT
ftr-449	567	23	generally	generally	ADV
ftr-449	567	24	,	,	PUNCT
ftr-449	567	25	the	the	DET
ftr-449	567	26	value	value	NOUN
ftr-449	567	27	of	of	ADP
ftr-449	567	28	the	the	DET
ftr-449	567	29	gift	gift	NOUN
ftr-449	567	30	is	be	AUX
ftr-449	567	31	the	the	DET
ftr-449	567	32	value	value	NOUN
ftr-449	567	33	of	of	ADP
ftr-449	567	34	the	the	DET
ftr-449	567	35	property	property	NOUN
ftr-449	567	36	transferred	transfer	VERB
ftr-449	567	37	less	less	ADJ
ftr-449	567	38	the	the	DET
ftr-449	567	39	value	value	NOUN
ftr-449	567	40	of	of	ADP
ftr-449	567	41	the	the	DET
ftr-449	567	42	donor	donor	NOUN
ftr-449	567	43	's	's	PART
ftr-449	567	44	retained	retain	VERB
ftr-449	567	45	interest	interest	NOUN
ftr-449	567	46	.	.	PUNCT
ftr-449	568	1	"	"	PUNCT
ftr-449	568	2	)	)	PUNCT
ftr-449	568	3	;	;	PUNCT
ftr-449	568	4	regs	reg	NOUN
ftr-449	568	5	.	.	PUNCT
ftr-449	569	1	§	§	PROPN
ftr-449	569	2	25.2702	25.2702	NUM
ftr-449	569	3	-	-	SYM
ftr-449	569	4	1(b	1(b	NUM
ftr-449	569	5	)	)	PUNCT
ftr-449	569	6	(	(	PUNCT
ftr-449	569	7	"	"	PUNCT
ftr-449	569	8	the	the	DET
ftr-449	569	9	amount	amount	NOUN
ftr-449	569	10	of	of	ADP
ftr-449	569	11	the	the	DET
ftr-449	569	12	gift	gift	NOUN
ftr-449	569	13	,	,	PUNCT
ftr-449	569	14	if	if	SCONJ
ftr-449	569	15	any	any	PRON
ftr-449	569	16	,	,	PUNCT
ftr-449	569	17	is	be	AUX
ftr-449	569	18	then	then	ADV
ftr-449	569	19	determined	determine	VERB
ftr-449	569	20	by	by	ADP
ftr-449	569	21	subtracting	subtract	VERB
ftr-449	569	22	the	the	DET
ftr-449	569	23	value	value	NOUN
ftr-449	569	24	of	of	ADP
ftr-449	569	25	the	the	DET
ftr-449	569	26	interests	interest	NOUN
ftr-449	569	27	retained	retain	VERB
ftr-449	569	28	by	by	ADP
ftr-449	569	29	the	the	DET
ftr-449	569	30	transferor	transferor	NOUN
ftr-449	569	31	or	or	CCONJ
ftr-449	569	32	any	any	DET
ftr-449	569	33	applicable	applicable	ADJ
ftr-449	569	34	family	family	NOUN
ftr-449	569	35	member	member	NOUN
ftr-449	569	36	from	from	ADP
ftr-449	569	37	the	the	DET
ftr-449	569	38	value	value	NOUN
ftr-449	569	39	of	of	ADP
ftr-449	569	40	the	the	DET
ftr-449	569	41	transferred	transfer	VERB
ftr-449	569	42	property	property	NOUN
ftr-449	569	43	.	.	PUNCT
ftr-449	569	44	"	"	PUNCT
ftr-449	569	45	)	)	PUNCT
ftr-449	569	46	.	.	PUNCT
ftr-449	570	1	[	[	X
ftr-449	570	2	vol	vol	NOUN
ftr-449	570	3	4:8	4:8	NUM
ftr-449	570	4	estate	estate	NOUN
ftr-449	570	5	and	and	CCONJ
ftr-449	570	6	git	git	NOUN
ftr-449	570	7	tax	tax	NOUN
ftr-449	570	8	effects	effect	NOUN
ftr-449	570	9	of	of	ADP
ftr-449	570	10	selling	sell	VERB
ftr-449	570	11	a	a	DET
ftr-449	570	12	remainder	remainder	NOUN
ftr-449	570	13	retained	retain	VERB
ftr-449	570	14	interest	interest	NOUN
ftr-449	570	15	will	will	AUX
ftr-449	570	16	be	be	AUX
ftr-449	570	17	valued	value	VERB
ftr-449	570	18	in	in	ADP
ftr-449	570	19	the	the	DET
ftr-449	570	20	normal	normal	ADJ
ftr-449	570	21	manner	manner	NOUN
ftr-449	570	22	under	under	ADP
ftr-449	570	23	the	the	DET
ftr-449	570	24	government	government	NOUN
ftr-449	570	25	's	's	PART
ftr-449	570	26	actuarial	actuarial	ADJ
ftr-449	570	27	table.94	table.94	NOUN
ftr-449	570	28	the	the	DET
ftr-449	570	29	two	two	NUM
ftr-449	570	30	principal	principal	ADJ
ftr-449	570	31	types	type	NOUN
ftr-449	570	32	of	of	ADP
ftr-449	570	33	qualified	qualified	ADJ
ftr-449	570	34	retained	retain	VERB
ftr-449	570	35	interests	interest	NOUN
ftr-449	570	36	are	be	AUX
ftr-449	570	37	a	a	DET
ftr-449	570	38	qualified	qualified	ADJ
ftr-449	570	39	annuity	annuity	NOUN
ftr-449	570	40	interest	interest	NOUN
ftr-449	570	41	(	(	PUNCT
ftr-449	570	42	a	a	DET
ftr-449	570	43	"	"	PUNCT
ftr-449	570	44	grat	grat	ADJ
ftr-449	570	45	interest	interest	NOUN
ftr-449	570	46	"	"	PUNCT
ftr-449	570	47	)	)	PUNCT
ftr-449	570	48	and	and	CCONJ
ftr-449	570	49	a	a	DET
ftr-449	570	50	qualified	qualified	ADJ
ftr-449	570	51	unitrust	unitrust	ADJ
ftr-449	570	52	interest	interest	NOUN
ftr-449	570	53	.	.	PUNCT
ftr-449	571	1	95	95	NUM
ftr-449	571	2	in	in	ADP
ftr-449	571	3	a	a	DET
ftr-449	571	4	grat	grat	NOUN
ftr-449	571	5	,	,	PUNCT
ftr-449	571	6	the	the	DET
ftr-449	571	7	holder	holder	NOUN
ftr-449	571	8	of	of	ADP
ftr-449	571	9	the	the	DET
ftr-449	571	10	retained	retain	VERB
ftr-449	571	11	interest	interest	NOUN
ftr-449	571	12	is	be	AUX
ftr-449	571	13	entitled	entitle	VERB
ftr-449	571	14	to	to	PART
ftr-449	571	15	receive	receive	VERB
ftr-449	571	16	annually	annually	ADV
ftr-449	571	17	a	a	DET
ftr-449	571	18	fixed	fix	VERB
ftr-449	571	19	dollar	dollar	NOUN
ftr-449	571	20	amount	amount	NOUN
ftr-449	571	21	regardless	regardless	ADV
ftr-449	571	22	of	of	ADP
ftr-449	571	23	the	the	DET
ftr-449	571	24	property	property	NOUN
ftr-449	571	25	's	's	PART
ftr-449	571	26	actual	actual	ADJ
ftr-449	571	27	income	income	NOUN
ftr-449	571	28	or	or	CCONJ
ftr-449	571	29	value,96	value,96	NOUN
ftr-449	571	30	while	while	SCONJ
ftr-449	571	31	in	in	ADP
ftr-449	571	32	a	a	DET
ftr-449	571	33	unitrust	unitrust	NOUN
ftr-449	571	34	he	he	PRON
ftr-449	571	35	is	be	AUX
ftr-449	571	36	entitled	entitle	VERB
ftr-449	571	37	to	to	PART
ftr-449	571	38	receive	receive	VERB
ftr-449	571	39	each	each	DET
ftr-449	571	40	year	year	NOUN
ftr-449	571	41	a	a	DET
ftr-449	571	42	fixed	fix	VERB
ftr-449	571	43	percentage	percentage	NOUN
ftr-449	571	44	of	of	ADP
ftr-449	571	45	the	the	DET
ftr-449	571	46	property	property	NOUN
ftr-449	571	47	's	's	PART
ftr-449	571	48	fair	fair	ADJ
ftr-449	571	49	market	market	NOUN
ftr-449	571	50	value	value	NOUN
ftr-449	571	51	(	(	PUNCT
ftr-449	571	52	including	include	VERB
ftr-449	571	53	any	any	DET
ftr-449	571	54	accumulated	accumulate	VERB
ftr-449	571	55	income	income	NOUN
ftr-449	571	56	)	)	PUNCT
ftr-449	571	57	determined	determine	VERB
ftr-449	571	58	annually	annually	ADV
ftr-449	571	59	.	.	PUNCT
ftr-449	572	1	97	97	NUM
ftr-449	572	2	in	in	ADP
ftr-449	572	3	a	a	DET
ftr-449	572	4	grat	grat	NOUN
ftr-449	572	5	,	,	PUNCT
ftr-449	572	6	the	the	DET
ftr-449	572	7	dollar	dollar	NOUN
ftr-449	572	8	amount	amount	NOUN
ftr-449	572	9	remains	remains	AUX
ftr-449	572	10	fixed	fix	VERB
ftr-449	572	11	while	while	SCONJ
ftr-449	572	12	in	in	ADP
ftr-449	572	13	a	a	DET
ftr-449	572	14	unitrust	unitrust	NOUN
ftr-449	572	15	the	the	DET
ftr-449	572	16	payout	payout	ADJ
ftr-449	572	17	percentage	percentage	NOUN
ftr-449	572	18	remains	remain	VERB
ftr-449	572	19	fixed	fix	VERB
ftr-449	572	20	.	.	PUNCT
ftr-449	573	1	qualified	qualified	ADJ
ftr-449	573	2	interests	interest	NOUN
ftr-449	573	3	are	be	AUX
ftr-449	573	4	designed	design	VERB
ftr-449	573	5	to	to	PART
ftr-449	573	6	frustrate	frustrate	VERB
ftr-449	573	7	any	any	DET
ftr-449	573	8	attempt	attempt	NOUN
ftr-449	573	9	to	to	PART
ftr-449	573	10	shift	shift	VERB
ftr-449	573	11	value	value	NOUN
ftr-449	573	12	from	from	ADP
ftr-449	573	13	the	the	DET
ftr-449	573	14	holder	holder	NOUN
ftr-449	573	15	of	of	ADP
ftr-449	573	16	the	the	DET
ftr-449	573	17	retained	retain	VERB
ftr-449	573	18	interest	interest	NOUN
ftr-449	573	19	to	to	ADP
ftr-449	573	20	the	the	DET
ftr-449	573	21	remainderman	remainderman	NOUN
ftr-449	573	22	.	.	PUNCT
ftr-449	574	1	this	this	PRON
ftr-449	574	2	is	be	AUX
ftr-449	574	3	achieved	achieve	VERB
ftr-449	574	4	by	by	ADP
ftr-449	574	5	requiring	require	VERB
ftr-449	574	6	the	the	DET
ftr-449	574	7	trust	trust	NOUN
ftr-449	574	8	to	to	PART
ftr-449	574	9	pay	pay	VERB
ftr-449	574	10	each	each	DET
ftr-449	574	11	year	year	NOUN
ftr-449	574	12	to	to	ADP
ftr-449	574	13	the	the	DET
ftr-449	574	14	holder	holder	NOUN
ftr-449	574	15	of	of	ADP
ftr-449	574	16	the	the	DET
ftr-449	574	17	qualified	qualified	ADJ
ftr-449	574	18	interest	interest	NOUN
ftr-449	574	19	either	either	CCONJ
ftr-449	574	20	a	a	DET
ftr-449	574	21	fixed	fix	VERB
ftr-449	574	22	dollar	dollar	NOUN
ftr-449	574	23	amount	amount	NOUN
ftr-449	574	24	(	(	PUNCT
ftr-449	574	25	the	the	DET
ftr-449	574	26	annuity	annuity	NOUN
ftr-449	574	27	amount	amount	NOUN
ftr-449	574	28	)	)	PUNCT
ftr-449	574	29	or	or	CCONJ
ftr-449	574	30	a	a	DET
ftr-449	574	31	fixed	fix	VERB
ftr-449	574	32	percentage	percentage	NOUN
ftr-449	574	33	of	of	ADP
ftr-449	574	34	the	the	DET
ftr-449	574	35	trust	trust	NOUN
ftr-449	574	36	's	's	PART
ftr-449	574	37	value	value	NOUN
ftr-449	574	38	(	(	PUNCT
ftr-449	574	39	the	the	DET
ftr-449	574	40	unitrust	unitrust	NOUN
ftr-449	574	41	amount	amount	NOUN
ftr-449	574	42	)	)	PUNCT
ftr-449	574	43	regardless	regardless	ADV
ftr-449	574	44	of	of	ADP
ftr-449	574	45	the	the	DET
ftr-449	574	46	trust	trust	NOUN
ftr-449	574	47	's	's	PART
ftr-449	574	48	actual	actual	ADJ
ftr-449	574	49	income	income	NOUN
ftr-449	574	50	.	.	PUNCT
ftr-449	575	1	thus	thus	ADV
ftr-449	575	2	,	,	PUNCT
ftr-449	575	3	even	even	ADV
ftr-449	575	4	if	if	SCONJ
ftr-449	575	5	a	a	DET
ftr-449	575	6	trustee	trustee	NOUN
ftr-449	575	7	invests	invest	VERB
ftr-449	575	8	exclusively	exclusively	ADV
ftr-449	575	9	in	in	ADP
ftr-449	575	10	nondividend	nondividend	NOUN
ftr-449	575	11	paying	pay	VERB
ftr-449	575	12	stocks	stock	NOUN
ftr-449	575	13	(	(	PUNCT
ftr-449	575	14	such	such	ADJ
ftr-449	575	15	as	as	ADP
ftr-449	575	16	the	the	DET
ftr-449	575	17	preferred	prefer	VERB
ftr-449	575	18	stockin	stockin	PROPN
ftr-449	575	19	d'ambrosio	d'ambrosio	PROPN
ftr-449	575	20	)	)	PUNCT
ftr-449	575	21	,	,	PUNCT
ftr-449	575	22	the	the	DET
ftr-449	575	23	trust	trust	NOUN
ftr-449	575	24	will	will	AUX
ftr-449	575	25	nonetheless	nonetheless	ADV
ftr-449	575	26	be	be	AUX
ftr-449	575	27	required	require	VERB
ftr-449	575	28	to	to	PART
ftr-449	575	29	pay	pay	VERB
ftr-449	575	30	each	each	DET
ftr-449	575	31	year	year	NOUN
ftr-449	575	32	either	either	CCONJ
ftr-449	575	33	the	the	DET
ftr-449	575	34	annuity	annuity	NOUN
ftr-449	575	35	amount	amount	NOUN
ftr-449	575	36	or	or	CCONJ
ftr-449	575	37	the	the	DET
ftr-449	575	38	unitrust	unitrust	ADJ
ftr-449	575	39	amount	amount	NOUN
ftr-449	575	40	to	to	ADP
ftr-449	575	41	the	the	DET
ftr-449	575	42	holder	holder	NOUN
ftr-449	575	43	of	of	ADP
ftr-449	575	44	the	the	DET
ftr-449	575	45	retained	retain	VERB
ftr-449	575	46	interest	interest	NOUN
ftr-449	575	47	.	.	PUNCT
ftr-449	576	1	this	this	PRON
ftr-449	576	2	permits	permit	VERB
ftr-449	576	3	more	more	ADV
ftr-449	576	4	accurate	accurate	ADJ
ftr-449	576	5	valuation	valuation	NOUN
ftr-449	576	6	of	of	ADP
ftr-449	576	7	the	the	DET
ftr-449	576	8	retained	retain	VERB
ftr-449	576	9	interest	interest	NOUN
ftr-449	576	10	and	and	CCONJ
ftr-449	576	11	precludes	preclude	VERB
ftr-449	576	12	the	the	DET
ftr-449	576	13	manipulative	manipulative	ADJ
ftr-449	576	14	shifts	shift	NOUN
ftr-449	576	15	of	of	ADP
ftr-449	576	16	value	value	NOUN
ftr-449	576	17	that	that	PRON
ftr-449	576	18	occurred	occur	VERB
ftr-449	576	19	in	in	ADP
ftr-449	576	20	d'ambrosio	d'ambrosio	PROPN
ftr-449	576	21	.	.	PUNCT
ftr-449	577	1	under	under	ADP
ftr-449	577	2	the	the	DET
ftr-449	577	3	regulations	regulation	NOUN
ftr-449	577	4	,	,	PUNCT
ftr-449	577	5	a	a	DET
ftr-449	577	6	person	person	NOUN
ftr-449	577	7	who	who	PRON
ftr-449	577	8	sells	sell	VERB
ftr-449	577	9	a	a	DET
ftr-449	577	10	remainder	remainder	NOUN
ftr-449	577	11	to	to	ADP
ftr-449	577	12	a	a	DET
ftr-449	577	13	family	family	NOUN
ftr-449	577	14	member	member	NOUN
ftr-449	577	15	and	and	CCONJ
ftr-449	577	16	retains	retain	VERB
ftr-449	577	17	a	a	DET
ftr-449	577	18	nonqualified	nonqualified	ADJ
ftr-449	577	19	interest	interest	NOUN
ftr-449	577	20	(	(	PUNCT
ftr-449	577	21	e.g.	e.g.	ADV
ftr-449	577	22	,	,	PUNCT
ftr-449	577	23	a	a	DET
ftr-449	577	24	common	common	ADJ
ftr-449	577	25	law	law	NOUN
ftr-449	577	26	life	life	NOUN
ftr-449	577	27	estate	estate	NOUN
ftr-449	577	28	)	)	PUNCT
ftr-449	577	29	is	be	AUX
ftr-449	577	30	treated	treat	VERB
ftr-449	577	31	as	as	ADP
ftr-449	577	32	making	make	VERB
ftr-449	577	33	a	a	DET
ftr-449	577	34	gift	gift	NOUN
ftr-449	577	35	to	to	ADP
ftr-449	577	36	the	the	DET
ftr-449	577	37	remainderman.98	remainderman.98	NOUN
ftr-449	577	38	the	the	DET
ftr-449	577	39	amount	amount	NOUN
ftr-449	577	40	of	of	ADP
ftr-449	577	41	the	the	DET
ftr-449	577	42	gift	gift	NOUN
ftr-449	577	43	is	be	AUX
ftr-449	577	44	the	the	DET
ftr-449	577	45	property	property	NOUN
ftr-449	577	46	's	's	PART
ftr-449	577	47	value	value	NOUN
ftr-449	577	48	less	less	ADV
ftr-449	577	49	the	the	DET
ftr-449	577	50	consideration	consideration	NOUN
ftr-449	577	51	received	receive	VERB
ftr-449	577	52	for	for	ADP
ftr-449	577	53	the	the	DET
ftr-449	577	54	renainder	renainder	NOUN
ftr-449	577	55	.	.	PUNCT
ftr-449	577	56	"	"	PUNCT
ftr-449	578	1	in	in	ADP
ftr-449	578	2	effect	effect	NOUN
ftr-449	578	3	,	,	PUNCT
ftr-449	578	4	the	the	DET
ftr-449	578	5	regulations	regulation	NOUN
ftr-449	578	6	treat	treat	VERB
ftr-449	578	7	the	the	DET
ftr-449	578	8	seller	seller	NOUN
ftr-449	578	9	as	as	ADP
ftr-449	578	10	transferring	transfer	VERB
ftr-449	578	11	the	the	DET
ftr-449	578	12	entire	entire	ADJ
ftr-449	578	13	property	property	NOUN
ftr-449	578	14	(	(	PUNCT
ftr-449	578	15	not	not	PART
ftr-449	578	16	just	just	ADV
ftr-449	578	17	the	the	DET
ftr-449	578	18	remainder	remainder	NOUN
ftr-449	578	19	)	)	PUNCT
ftr-449	578	20	in	in	ADP
ftr-449	578	21	exchange	exchange	NOUN
ftr-449	578	22	for	for	ADP
ftr-449	578	23	the	the	DET
ftr-449	578	24	consideration	consideration	NOUN
ftr-449	578	25	received	receive	VERB
ftr-449	578	26	.	.	PUNCT
ftr-449	579	1	if	if	SCONJ
ftr-449	579	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	579	3	occurred	occur	VERB
ftr-449	579	4	today	today	NOUN
ftr-449	579	5	(	(	PUNCT
ftr-449	579	6	and	and	CCONJ
ftr-449	579	7	the	the	DET
ftr-449	579	8	government	government	NOUN
ftr-449	579	9	again	again	ADV
ftr-449	579	10	accepted	accept	VERB
ftr-449	579	11	the	the	DET
ftr-449	579	12	table	table	NOUN
ftr-449	579	13	values	value	NOUN
ftr-449	579	14	as	as	ADP
ftr-449	579	15	the	the	DET
ftr-449	579	16	true	true	ADJ
ftr-449	579	17	values	value	NOUN
ftr-449	579	18	of	of	ADP
ftr-449	579	19	the	the	DET
ftr-449	579	20	various	various	ADJ
ftr-449	579	21	interests	interest	NOUN
ftr-449	579	22	)	)	PUNCT
ftr-449	579	23	,	,	PUNCT
ftr-449	579	24	the	the	DET
ftr-449	579	25	decedent	decedent	NOUN
ftr-449	579	26	,	,	PUNCT
ftr-449	579	27	who	who	PRON
ftr-449	579	28	had	have	AUX
ftr-449	579	29	retained	retain	VERB
ftr-449	579	30	a	a	DET
ftr-449	579	31	nonqualified	nonqualified	ADJ
ftr-449	579	32	common	common	ADJ
ftr-449	579	33	law	law	NOUN
ftr-449	579	34	94	94	NUM
ftr-449	579	35	.	.	PUNCT
ftr-449	580	1	see	see	VERB
ftr-449	580	2	irc	irc	PROPN
ftr-449	580	3	§	§	PROPN
ftr-449	580	4	2702(a)(2)(b	2702(a)(2)(b	NUM
ftr-449	580	5	)	)	PUNCT
ftr-449	580	6	.	.	PUNCT
ftr-449	581	1	95	95	NUM
ftr-449	581	2	.	.	PUNCT
ftr-449	582	1	see	see	VERB
ftr-449	582	2	irc	irc	PROPN
ftr-449	582	3	§	§	PROPN
ftr-449	582	4	2702(b)(1	2702(b)(1	NUM
ftr-449	582	5	)	)	PUNCT
ftr-449	582	6	,	,	PUNCT
ftr-449	582	7	(	(	PUNCT
ftr-449	582	8	2	2	NUM
ftr-449	582	9	)	)	PUNCT
ftr-449	582	10	.	.	PUNCT
ftr-449	583	1	a	a	DET
ftr-449	583	2	noncontingent	noncontingent	NOUN
ftr-449	583	3	remainder	remainder	NOUN
ftr-449	583	4	interest	interest	NOUN
ftr-449	583	5	is	be	AUX
ftr-449	583	6	also	also	ADV
ftr-449	583	7	a	a	DET
ftr-449	583	8	qualified	qualified	ADJ
ftr-449	583	9	interest	interest	NOUN
ftr-449	583	10	if	if	SCONJ
ftr-449	583	11	all	all	DET
ftr-449	583	12	the	the	DET
ftr-449	583	13	other	other	ADJ
ftr-449	583	14	interests	interest	NOUN
ftr-449	583	15	in	in	ADP
ftr-449	583	16	the	the	DET
ftr-449	583	17	trusts	trust	NOUN
ftr-449	583	18	are	be	AUX
ftr-449	583	19	either	either	CCONJ
ftr-449	583	20	qualified	qualified	ADJ
ftr-449	583	21	annuity	annuity	NOUN
ftr-449	583	22	or	or	CCONJ
ftr-449	583	23	unitrust	unitrust	NOUN
ftr-449	583	24	interests	interest	NOUN
ftr-449	583	25	.	.	PUNCT
ftr-449	584	1	see	see	VERB
ftr-449	584	2	irc	irc	PROPN
ftr-449	584	3	§	§	PROPN
ftr-449	584	4	2702(b)(3	2702(b)(3	NOUN
ftr-449	584	5	)	)	PUNCT
ftr-449	584	6	.	.	PUNCT
ftr-449	585	1	moreover	moreover	ADV
ftr-449	585	2	,	,	PUNCT
ftr-449	585	3	§	§	PROPN
ftr-449	585	4	2702	2702	NUM
ftr-449	585	5	does	do	AUX
ftr-449	585	6	not	not	PART
ftr-449	585	7	apply	apply	VERB
ftr-449	585	8	to	to	ADP
ftr-449	585	9	"	"	PUNCT
ftr-449	585	10	regular	regular	ADJ
ftr-449	585	11	"	"	PUNCT
ftr-449	585	12	personal	personal	ADJ
ftr-449	585	13	residence	residence	NOUN
ftr-449	585	14	trusts	trust	NOUN
ftr-449	585	15	and	and	CCONJ
ftr-449	585	16	qualified	qualified	ADJ
ftr-449	585	17	personal	personal	ADJ
ftr-449	585	18	residence	residence	NOUN
ftr-449	585	19	trusts	trust	NOUN
ftr-449	585	20	.	.	PUNCT
ftr-449	586	1	such	such	DET
ftr-449	586	2	a	a	DET
ftr-449	586	3	trust	trust	NOUN
ftr-449	586	4	consists	consist	VERB
ftr-449	586	5	of	of	ADP
ftr-449	586	6	the	the	DET
ftr-449	586	7	grantor	grantor	NOUN
ftr-449	586	8	's	's	PART
ftr-449	586	9	residence	residence	NOUN
ftr-449	586	10	in	in	ADP
ftr-449	586	11	which	which	PRON
ftr-449	586	12	he	he	PRON
ftr-449	586	13	retains	retain	VERB
ftr-449	586	14	either	either	CCONJ
ftr-449	586	15	a	a	DET
ftr-449	586	16	lifetime	lifetime	NOUN
ftr-449	586	17	or	or	CCONJ
ftr-449	586	18	term	term	NOUN
ftr-449	586	19	interest	interest	NOUN
ftr-449	586	20	.	.	PUNCT
ftr-449	587	1	see	see	VERB
ftr-449	587	2	irc	irc	ADV
ftr-449	587	3	§	§	NOUN
ftr-449	587	4	2702(a)(3)(a)(ii	2702(a)(3)(a)(ii	NUM
ftr-449	587	5	)	)	PUNCT
ftr-449	587	6	;	;	PUNCT
ftr-449	587	7	see	see	VERB
ftr-449	587	8	regs	reg	NOUN
ftr-449	587	9	.	.	PUNCT
ftr-449	588	1	§	§	PROPN
ftr-449	588	2	§	§	PROPN
ftr-449	588	3	25.27025(b	25.27025(b	NUM
ftr-449	588	4	)	)	PUNCT
ftr-449	588	5	,	,	PUNCT
ftr-449	588	6	25.2702	25.2702	NUM
ftr-449	588	7	-	-	SYM
ftr-449	588	8	5(c	5(c	NUM
ftr-449	588	9	)	)	PUNCT
ftr-449	588	10	.	.	PUNCT
ftr-449	589	1	96	96	X
ftr-449	589	2	.	.	PUNCT
ftr-449	589	3	see	see	VERB
ftr-449	589	4	irc	irc	PROPN
ftr-449	589	5	§	§	PROPN
ftr-449	589	6	2702(b)(1	2702(b)(1	NUM
ftr-449	589	7	)	)	PUNCT
ftr-449	589	8	.	.	PUNCT
ftr-449	590	1	however	however	ADV
ftr-449	590	2	,	,	PUNCT
ftr-449	590	3	the	the	DET
ftr-449	590	4	regulations	regulation	NOUN
ftr-449	590	5	permit	permit	VERB
ftr-449	590	6	the	the	DET
ftr-449	590	7	fixed	fix	VERB
ftr-449	590	8	dollar	dollar	NOUN
ftr-449	590	9	amount	amount	NOUN
ftr-449	590	10	of	of	ADP
ftr-449	590	11	the	the	DET
ftr-449	590	12	distribution	distribution	NOUN
ftr-449	590	13	to	to	PART
ftr-449	590	14	decrease	decrease	VERB
ftr-449	590	15	from	from	ADP
ftr-449	590	16	year	year	NOUN
ftr-449	590	17	to.year	to.year	NOUN
ftr-449	590	18	,	,	PUNCT
ftr-449	590	19	see	see	VERB
ftr-449	590	20	regs	reg	NOUN
ftr-449	590	21	.	.	PUNCT
ftr-449	591	1	§	§	PROPN
ftr-449	591	2	25.2702	25.2702	NUM
ftr-449	591	3	-	-	SYM
ftr-449	591	4	3(e	3(e	NUM
ftr-449	591	5	)	)	PUNCT
ftr-449	591	6	,	,	PUNCT
ftr-449	591	7	ex	ex	NOUN
ftr-449	591	8	.	.	NOUN
ftr-449	591	9	3	3	X
ftr-449	591	10	.	.	NUM
ftr-449	592	1	and	and	CCONJ
ftr-449	592	2	also	also	ADV
ftr-449	592	3	permit	permit	VERB
ftr-449	592	4	the	the	DET
ftr-449	592	5	amount	amount	NOUN
ftr-449	592	6	to	to	PART
ftr-449	592	7	increase	increase	VERB
ftr-449	592	8	but	but	CCONJ
ftr-449	592	9	by	by	ADP
ftr-449	592	10	no	no	DET
ftr-449	592	11	more	more	ADJ
ftr-449	592	12	than	than	ADP
ftr-449	592	13	120	120	NUM
ftr-449	592	14	%	%	NOUN
ftr-449	592	15	of	of	ADP
ftr-449	592	16	the	the	DET
ftr-449	592	17	annuity	annuity	NOUN
ftr-449	592	18	amount	amount	NOUN
ftr-449	592	19	paid	pay	VERB
ftr-449	592	20	during	during	ADP
ftr-449	592	21	the	the	DET
ftr-449	592	22	preceding	precede	VERB
ftr-449	592	23	year	year	NOUN
ftr-449	592	24	.	.	PUNCT
ftr-449	593	1	see	see	VERB
ftr-449	593	2	regs	reg	NOUN
ftr-449	593	3	.	.	PUNCT
ftr-449	594	1	§	§	PROPN
ftr-449	594	2	25.2702	25.2702	NUM
ftr-449	594	3	-	-	SYM
ftr-449	594	4	3(b)(1)(ii)(b	3(b)(1)(ii)(b	NUM
ftr-449	594	5	)	)	PUNCT
ftr-449	594	6	.	.	PUNCT
ftr-449	595	1	97	97	NUM
ftr-449	595	2	.	.	PUNCT
ftr-449	596	1	see	see	VERB
ftr-449	596	2	irc	irc	PROPN
ftr-449	596	3	§	§	PROPN
ftr-449	596	4	2702(b)(2	2702(b)(2	NOUN
ftr-449	596	5	)	)	PUNCT
ftr-449	596	6	.	.	PUNCT
ftr-449	597	1	the	the	DET
ftr-449	597	2	regulations	regulation	NOUN
ftr-449	597	3	permit	permit	VERB
ftr-449	597	4	the	the	DET
ftr-449	597	5	unitrust	unitrust	ADJ
ftr-449	597	6	amount	amount	NOUN
ftr-449	597	7	to	to	PART
ftr-449	597	8	be	be	AUX
ftr-449	597	9	increased	increase	VERB
ftr-449	597	10	up	up	ADP
ftr-449	597	11	to	to	ADP
ftr-449	597	12	120	120	NUM
ftr-449	597	13	%	%	NOUN
ftr-449	597	14	of	of	ADP
ftr-449	597	15	the	the	DET
ftr-449	597	16	unitrust	unitrust	ADJ
ftr-449	597	17	percentage	percentage	NOUN
ftr-449	597	18	paid	pay	VERB
ftr-449	597	19	for	for	ADP
ftr-449	597	20	the	the	DET
ftr-449	597	21	preceding	precede	VERB
ftr-449	597	22	year	year	NOUN
ftr-449	597	23	.	.	PUNCT
ftr-449	598	1	regs	regs	PROPN
ftr-449	598	2	.	.	PUNCT
ftr-449	599	1	§	§	PROPN
ftr-449	599	2	25.2702	25.2702	NUM
ftr-449	599	3	-	-	SYM
ftr-449	599	4	3(c	3(c	NUM
ftr-449	599	5	)	)	PUNCT
ftr-449	599	6	(	(	PUNCT
ftr-449	599	7	1	1	NUM
ftr-449	599	8	uii	uii	NUM
ftr-449	599	9	)	)	PUNCT
ftr-449	599	10	.	.	PUNCT
ftr-449	600	1	98	98	NUM
ftr-449	600	2	.	.	PUNCT
ftr-449	601	1	see	see	VERB
ftr-449	601	2	regs	reg	NOUN
ftr-449	601	3	.	.	PUNCT
ftr-449	602	1	§	§	PROPN
ftr-449	602	2	§	§	PROPN
ftr-449	602	3	25.2702	25.2702	NUM
ftr-449	602	4	-	-	SYM
ftr-449	602	5	4(a	4(a	NUM
ftr-449	602	6	)	)	PUNCT
ftr-449	602	7	.	.	PUNCT
ftr-449	603	1	25.2702	25.2702	NUM
ftr-449	603	2	-	-	SYM
ftr-449	603	3	4(d	4(d	NUM
ftr-449	603	4	)	)	PUNCT
ftr-449	603	5	,	,	PUNCT
ftr-449	603	6	ex	ex	NOUN
ftr-449	603	7	.	.	NOUN
ftr-449	603	8	2	2	NUM
ftr-449	603	9	.	.	NUM
ftr-449	603	10	99	99	NUM
ftr-449	603	11	.	.	PUNCT
ftr-449	604	1	see	see	VERB
ftr-449	604	2	regs	reg	NOUN
ftr-449	604	3	.	.	PUNCT
ftr-449	605	1	§	§	PROPN
ftr-449	605	2	25.2702	25.2702	NUM
ftr-449	605	3	-	-	SYM
ftr-449	605	4	4(d	4(d	NUM
ftr-449	605	5	)	)	PUNCT
ftr-449	605	6	,	,	PUNCT
ftr-449	605	7	ex	ex	NOUN
ftr-449	605	8	.	.	NOUN
ftr-449	605	9	2	2	NUM
ftr-449	605	10	.	.	NUM
ftr-449	605	11	19991	19991	NUM
ftr-449	605	12	florida	florida	PROPN
ftr-449	605	13	tax	tax	PROPN
ftr-449	605	14	review	review	NOUN
ftr-449	605	15	life	life	NOUN
ftr-449	605	16	estate	estate	NOUN
ftr-449	605	17	in	in	ADP
ftr-449	605	18	the	the	DET
ftr-449	605	19	preferred	preferred	ADJ
ftr-449	605	20	stock	stock	NOUN
ftr-449	605	21	,	,	PUNCT
ftr-449	605	22	would	would	AUX
ftr-449	605	23	be	be	AUX
ftr-449	605	24	deemed	deem	VERB
ftr-449	605	25	to	to	PART
ftr-449	605	26	have	have	AUX
ftr-449	605	27	made	make	VERB
ftr-449	605	28	a	a	DET
ftr-449	605	29	taxable	taxable	ADJ
ftr-449	605	30	gift	gift	NOUN
ftr-449	605	31	of	of	ADP
ftr-449	605	32	$	$	SYM
ftr-449	605	33	1,030,000	1,030,000	NUM
ftr-449	605	34	,	,	PUNCT
ftr-449	605	35	that	that	ADV
ftr-449	605	36	is	is	ADV
ftr-449	605	37	,	,	PUNCT
ftr-449	605	38	the	the	DET
ftr-449	605	39	value	value	NOUN
ftr-449	605	40	of	of	ADP
ftr-449	605	41	her	her	PRON
ftr-449	605	42	preferred	preferred	ADJ
ftr-449	605	43	stock	stock	NOUN
ftr-449	605	44	,	,	PUNCT
ftr-449	605	45	$	$	SYM
ftr-449	605	46	3,250,000	3,250,000	NUM
ftr-449	605	47	,	,	PUNCT
ftr-449	605	48	less	less	ADJ
ftr-449	605	49	the	the	DET
ftr-449	605	50	value	value	NOUN
ftr-449	605	51	of	of	ADP
ftr-449	605	52	her	her	PRON
ftr-449	605	53	annuity	annuity	NOUN
ftr-449	605	54	,	,	PUNCT
ftr-449	605	55	$	$	SYM
ftr-449	605	56	1,320,000	1,320,000	NUM
ftr-449	605	57	.	.	PUNCT
ftr-449	606	1	in	in	ADP
ftr-449	606	2	one	one	NUM
ftr-449	606	3	way	way	NOUN
ftr-449	606	4	,	,	PUNCT
ftr-449	606	5	this	this	DET
ftr-449	606	6	result	result	NOUN
ftr-449	606	7	is	be	AUX
ftr-449	606	8	harsher	harsh	ADJ
ftr-449	606	9	than	than	SCONJ
ftr-449	606	10	if	if	SCONJ
ftr-449	606	11	the	the	DET
ftr-449	606	12	decedent	decedent	NOUN
ftr-449	606	13	had	have	AUX
ftr-449	606	14	retained	retain	VERB
ftr-449	606	15	the	the	DET
ftr-449	606	16	stock	stock	NOUN
ftr-449	606	17	outright	outright	ADV
ftr-449	606	18	and	and	CCONJ
ftr-449	606	19	bequeathed	bequeath	VERB
ftr-449	606	20	it	it	PRON
ftr-449	606	21	to	to	ADP
ftr-449	606	22	her	her	PRON
ftr-449	606	23	son	son	NOUN
ftr-449	606	24	,	,	PUNCT
ftr-449	606	25	since	since	SCONJ
ftr-449	606	26	payment	payment	NOUN
ftr-449	606	27	of	of	ADP
ftr-449	606	28	the	the	DET
ftr-449	606	29	tax	tax	NOUN
ftr-449	606	30	is	be	AUX
ftr-449	606	31	accelerated	accelerate	VERB
ftr-449	606	32	from	from	ADP
ftr-449	606	33	the	the	DET
ftr-449	606	34	date	date	NOUN
ftr-449	606	35	of	of	ADP
ftr-449	606	36	death	death	NOUN
ftr-449	606	37	to	to	ADP
ftr-449	606	38	the	the	DET
ftr-449	606	39	date	date	NOUN
ftr-449	606	40	of	of	ADP
ftr-449	606	41	sale	sale	NOUN
ftr-449	606	42	.	.	PUNCT
ftr-449	607	1	enactment	enactment	NOUN
ftr-449	607	2	of	of	ADP
ftr-449	607	3	section	section	NOUN
ftr-449	607	4	2702	2702	NUM
ftr-449	607	5	should	should	AUX
ftr-449	607	6	eliminate	eliminate	VERB
ftr-449	607	7	most	most	ADJ
ftr-449	607	8	,	,	PUNCT
ftr-449	607	9	if	if	SCONJ
ftr-449	607	10	not	not	PART
ftr-449	607	11	all	all	PRON
ftr-449	607	12	,	,	PUNCT
ftr-449	607	13	of	of	ADP
ftr-449	607	14	the	the	DET
ftr-449	607	15	irs	irs	PROPN
ftr-449	607	16	's	's	PART
ftr-449	607	17	concerns	concern	NOUN
ftr-449	607	18	about	about	ADP
ftr-449	607	19	possible	possible	ADJ
ftr-449	607	20	tax	tax	NOUN
ftr-449	607	21	abuses	abuse	NOUN
ftr-449	607	22	arising	arise	VERB
ftr-449	607	23	under	under	ADP
ftr-449	607	24	the	the	DET
ftr-449	607	25	old	old	ADJ
ftr-449	607	26	valuation	valuation	NOUN
ftr-449	607	27	rules	rule	NOUN
ftr-449	607	28	.	.	PUNCT
ftr-449	608	1	whatever	whatever	DET
ftr-449	608	2	merit	merit	NOUN
ftr-449	608	3	the	the	DET
ftr-449	608	4	service	service	NOUN
ftr-449	608	5	's	's	PART
ftr-449	608	6	position	position	NOUN
ftr-449	608	7	on	on	ADP
ftr-449	608	8	adequacy	adequacy	NOUN
ftr-449	608	9	of	of	ADP
ftr-449	608	10	consideration	consideration	NOUN
ftr-449	608	11	may	may	AUX
ftr-449	608	12	once	once	ADV
ftr-449	608	13	have	have	AUX
ftr-449	608	14	possessed	possess	VERB
ftr-449	608	15	no	no	ADV
ftr-449	608	16	longer	long	ADV
ftr-449	608	17	exists	exist	VERB
ftr-449	608	18	.	.	PUNCT
ftr-449	609	1	the	the	DET
ftr-449	609	2	service	service	NOUN
ftr-449	609	3	should	should	AUX
ftr-449	609	4	now	now	ADV
ftr-449	609	5	hold	hold	VERB
ftr-449	609	6	that	that	SCONJ
ftr-449	609	7	in	in	ADP
ftr-449	609	8	a	a	DET
ftr-449	609	9	simple	simple	ADJ
ftr-449	609	10	sale	sale	NOUN
ftr-449	609	11	of	of	ADP
ftr-449	609	12	a	a	DET
ftr-449	609	13	remainder	remainder	NOUN
ftr-449	609	14	,	,	PUNCT
ftr-449	609	15	payment	payment	NOUN
ftr-449	609	16	of	of	ADP
ftr-449	609	17	the	the	DET
ftr-449	609	18	remainder	remainder	NOUN
ftr-449	609	19	's	's	PART
ftr-449	609	20	actuarial	actuarial	ADJ
ftr-449	609	21	value	value	NOUN
ftr-449	609	22	constitutes	constitute	VERB
ftr-449	609	23	"	"	PUNCT
ftr-449	609	24	adequate	adequate	ADJ
ftr-449	609	25	and	and	CCONJ
ftr-449	609	26	full	full	ADJ
ftr-449	609	27	consideration	consideration	NOUN
ftr-449	609	28	.	.	PUNCT
ftr-449	609	29	"	"	PUNCT
ftr-449	610	1	c.	c.	NOUN
ftr-449	610	2	tax	tax	NOUN
ftr-449	610	3	considerations	consideration	NOUN
ftr-449	610	4	in	in	ADP
ftr-449	610	5	selling	sell	VERB
ftr-449	610	6	a	a	DET
ftr-449	610	7	remainder	remainder	NOUN
ftr-449	610	8	today	today	NOUN
ftr-449	610	9	:	:	PUNCT
ftr-449	610	10	the	the	DET
ftr-449	610	11	effects	effect	NOUN
ftr-449	610	12	of	of	ADP
ftr-449	610	13	section	section	NOUN
ftr-449	610	14	2702	2702	NUM
ftr-449	610	15	and	and	CCONJ
ftr-449	610	16	the	the	DET
ftr-449	610	17	holdings	holding	NOUN
ftr-449	610	18	of	of	ADP
ftr-449	610	19	the	the	DET
ftr-449	610	20	d'ambrosio	d'ambrosio	PROPN
ftr-449	610	21	trilogy	trilogy	NOUN
ftr-449	610	22	because	because	SCONJ
ftr-449	610	23	of	of	ADP
ftr-449	610	24	section	section	NOUN
ftr-449	610	25	2702	2702	NUM
ftr-449	610	26	,	,	PUNCT
ftr-449	610	27	selling	sell	VERB
ftr-449	610	28	a	a	DET
ftr-449	610	29	remainder	remainder	NOUN
ftr-449	610	30	to	to	ADP
ftr-449	610	31	a	a	DET
ftr-449	610	32	family	family	NOUN
ftr-449	610	33	member	member	NOUN
ftr-449	610	34	will	will	AUX
ftr-449	610	35	be	be	AUX
ftr-449	610	36	less	less	ADJ
ftr-449	610	37	tax	tax	NOUN
ftr-449	610	38	efficient	efficient	ADJ
ftr-449	610	39	today	today	NOUN
ftr-449	610	40	even	even	ADV
ftr-449	610	41	if	if	SCONJ
ftr-449	610	42	the	the	DET
ftr-449	610	43	holdings	holding	NOUN
ftr-449	610	44	of	of	ADP
ftr-449	610	45	the	the	DET
ftr-449	610	46	d'ambrosio	d'ambrosio	PROPN
ftr-449	610	47	trilogy	trilogy	NOUN
ftr-449	610	48	are	be	AUX
ftr-449	610	49	followed	follow	VERB
ftr-449	610	50	.	.	PUNCT
ftr-449	611	1	section	section	NOUN
ftr-449	611	2	2702	2702	NUM
ftr-449	611	3	effectively	effectively	ADV
ftr-449	611	4	compels	compel	VERB
ftr-449	611	5	a	a	DET
ftr-449	611	6	grantor	grantor	NOUN
ftr-449	611	7	establishing	establish	VERB
ftr-449	611	8	a	a	DET
ftr-449	611	9	grat00	grat00	NOUN
ftr-449	611	10	to	to	PART
ftr-449	611	11	base	base	VERB
ftr-449	611	12	his	his	PRON
ftr-449	611	13	annual	annual	ADJ
ftr-449	611	14	annuity	annuity	NOUN
ftr-449	611	15	payment	payment	NOUN
ftr-449	611	16	on	on	ADP
ftr-449	611	17	an	an	DET
ftr-449	611	18	interest	interest	NOUN
ftr-449	611	19	rate	rate	NOUN
ftr-449	611	20	that	that	PRON
ftr-449	611	21	is	be	AUX
ftr-449	611	22	at	at	ADV
ftr-449	611	23	least	least	ADJ
ftr-449	611	24	as	as	ADV
ftr-449	611	25	high	high	ADJ
ftr-449	611	26	as	as	ADP
ftr-449	611	27	the	the	DET
ftr-449	611	28	rate	rate	NOUN
ftr-449	611	29	used	use	VERB
ftr-449	611	30	under	under	ADP
ftr-449	611	31	section	section	NOUN
ftr-449	611	32	7520	7520	NUM
ftr-449	611	33	in	in	ADP
ftr-449	611	34	valuing	value	VERB
ftr-449	611	35	term	term	NOUN
ftr-449	611	36	and	and	CCONJ
ftr-449	611	37	remainder	remainder	NOUN
ftr-449	611	38	interests	interest	NOUN
ftr-449	611	39	(	(	PUNCT
ftr-449	611	40	the	the	DET
ftr-449	611	41	"	"	PUNCT
ftr-449	611	42	section	section	NOUN
ftr-449	611	43	7520	7520	NUM
ftr-449	611	44	rate	rate	NOUN
ftr-449	611	45	"	"	PUNCT
ftr-449	611	46	)	)	PUNCT
ftr-449	611	47	.	.	PUNCT
ftr-449	612	1	otherwise	otherwise	ADV
ftr-449	612	2	the	the	DET
ftr-449	612	3	grantor	grantor	NOUN
ftr-449	612	4	will	will	AUX
ftr-449	612	5	be	be	AUX
ftr-449	612	6	deemed	deem	VERB
ftr-449	612	7	to	to	PART
ftr-449	612	8	be	be	AUX
ftr-449	612	9	making	make	VERB
ftr-449	612	10	a	a	DET
ftr-449	612	11	gift	gift	NOUN
ftr-449	612	12	for	for	ADP
ftr-449	612	13	tax	tax	NOUN
ftr-449	612	14	purposes	purpose	NOUN
ftr-449	612	15	.	.	PUNCT
ftr-449	613	1	however	however	ADV
ftr-449	613	2	,	,	PUNCT
ftr-449	613	3	the	the	DET
ftr-449	613	4	section	section	NOUN
ftr-449	613	5	7520	7520	NUM
ftr-449	613	6	rate	rate	NOUN
ftr-449	613	7	will	will	AUX
ftr-449	613	8	almost	almost	ADV
ftr-449	613	9	invariably	invariably	ADV
ftr-449	613	10	be	be	AUX
ftr-449	613	11	higher	high	ADJ
ftr-449	613	12	than	than	ADP
ftr-449	613	13	the	the	DET
ftr-449	613	14	actual	actual	ADJ
ftr-449	613	15	income	income	NOUN
ftr-449	613	16	yield	yield	NOUN
ftr-449	613	17	from	from	ADP
ftr-449	613	18	the	the	DET
ftr-449	613	19	trust	trust	NOUN
ftr-449	613	20	.	.	PUNCT
ftr-449	614	1	consequently	consequently	ADV
ftr-449	614	2	,	,	PUNCT
ftr-449	614	3	to	to	PART
ftr-449	614	4	avoid	avoid	VERB
ftr-449	614	5	a	a	DET
ftr-449	614	6	gift	gift	NOUN
ftr-449	614	7	tax	tax	NOUN
ftr-449	614	8	upon	upon	SCONJ
ftr-449	614	9	the	the	DET
ftr-449	614	10	establishment	establishment	NOUN
ftr-449	614	11	of	of	ADP
ftr-449	614	12	a	a	DET
ftr-449	614	13	grat	grat	NOUN
ftr-449	614	14	,	,	PUNCT
ftr-449	614	15	the	the	DET
ftr-449	614	16	annual	annual	ADJ
ftr-449	614	17	payment	payment	NOUN
ftr-449	614	18	to	to	ADP
ftr-449	614	19	the	the	DET
ftr-449	614	20	grantor	grantor	NOUN
ftr-449	614	21	must	must	AUX
ftr-449	614	22	be	be	AUX
ftr-449	614	23	set	set	VERB
ftr-449	614	24	at	at	ADP
ftr-449	614	25	an	an	DET
ftr-449	614	26	abnormally	abnormally	ADV
ftr-449	614	27	high	high	ADJ
ftr-449	614	28	amount	amount	NOUN
ftr-449	614	29	,	,	PUNCT
ftr-449	614	30	and	and	CCONJ
ftr-449	614	31	these	these	DET
ftr-449	614	32	enlarged	enlarge	VERB
ftr-449	614	33	payments	payment	NOUN
ftr-449	614	34	,	,	PUNCT
ftr-449	614	35	unless	unless	SCONJ
ftr-449	614	36	consumed	consume	VERB
ftr-449	614	37	by	by	ADP
ftr-449	614	38	the	the	DET
ftr-449	614	39	grantor	grantor	NOUN
ftr-449	614	40	,	,	PUNCT
ftr-449	614	41	will	will	AUX
ftr-449	614	42	inflate	inflate	VERB
ftr-449	614	43	his	his	PRON
ftr-449	614	44	gross	gross	ADJ
ftr-449	614	45	estate	estate	NOUN
ftr-449	614	46	.	.	PUNCT
ftr-449	615	1	this	this	DET
ftr-449	615	2	phenomenon	phenomenon	NOUN
ftr-449	615	3	is	be	AUX
ftr-449	615	4	best	well	ADV
ftr-449	615	5	illustrated	illustrate	VERB
ftr-449	615	6	by	by	ADP
ftr-449	615	7	a	a	DET
ftr-449	615	8	concrete	concrete	ADJ
ftr-449	615	9	example	example	NOUN
ftr-449	615	10	.	.	PUNCT
ftr-449	616	1	suppose	suppose	VERB
ftr-449	616	2	p	p	X
ftr-449	616	3	,	,	PUNCT
ftr-449	616	4	aged	aged	ADJ
ftr-449	616	5	55	55	NUM
ftr-449	616	6	,	,	PUNCT
ftr-449	616	7	establishes	establish	VERB
ftr-449	616	8	a	a	DET
ftr-449	616	9	trust	trust	NOUN
ftr-449	616	10	of	of	ADP
ftr-449	616	11	$	$	SYM
ftr-449	616	12	100,000	100,000	NUM
ftr-449	616	13	in	in	ADP
ftr-449	616	14	which	which	PRON
ftr-449	616	15	she	she	PRON
ftr-449	616	16	reserves	reserve	VERB
ftr-449	616	17	a	a	DET
ftr-449	616	18	life	life	NOUN
ftr-449	616	19	estate	estate	NOUN
ftr-449	616	20	,	,	PUNCT
ftr-449	616	21	and	and	CCONJ
ftr-449	616	22	sells	sell	VERB
ftr-449	616	23	the	the	DET
ftr-449	616	24	remainder	remainder	NOUN
ftr-449	616	25	interest	interest	NOUN
ftr-449	616	26	to	to	ADP
ftr-449	616	27	her	her	PRON
ftr-449	616	28	child	child	NOUN
ftr-449	616	29	c.	c.	NOUN
ftr-449	616	30	if	if	SCONJ
ftr-449	616	31	the	the	DET
ftr-449	616	32	section	section	NOUN
ftr-449	616	33	7520	7520	NUM
ftr-449	616	34	rate	rate	NOUN
ftr-449	616	35	at	at	ADP
ftr-449	616	36	the	the	DET
ftr-449	616	37	time	time	NOUN
ftr-449	616	38	is	be	AUX
ftr-449	616	39	6	6	NUM
ftr-449	616	40	%	%	NOUN
ftr-449	616	41	,	,	PUNCT
ftr-449	616	42	the	the	DET
ftr-449	616	43	present	present	ADJ
ftr-449	616	44	value	value	NOUN
ftr-449	616	45	of	of	ADP
ftr-449	616	46	the	the	DET
ftr-449	616	47	c	c	PROPN
ftr-449	616	48	's	's	PART
ftr-449	616	49	remainder	remainder	NOUN
ftr-449	616	50	will	will	AUX
ftr-449	616	51	be	be	AUX
ftr-449	616	52	$	$	SYM
ftr-449	616	53	30,473.10	30,473.10	NUM
ftr-449	616	54	'	'	PUNCT
ftr-449	616	55	for	for	SCONJ
ftr-449	616	56	p	p	NOUN
ftr-449	616	57	to	to	PART
ftr-449	616	58	avoid	avoid	VERB
ftr-449	616	59	gift	gift	NOUN
ftr-449	616	60	tax	tax	NOUN
ftr-449	616	61	liability	liability	NOUN
ftr-449	616	62	on	on	ADP
ftr-449	616	63	her	her	PRON
ftr-449	616	64	sale	sale	NOUN
ftr-449	616	65	of	of	ADP
ftr-449	616	66	the	the	DET
ftr-449	616	67	remainder	remainder	NOUN
ftr-449	616	68	,	,	PUNCT
ftr-449	616	69	the	the	DET
ftr-449	616	70	annual	annual	ADJ
ftr-449	616	71	annuity	annuity	NOUN
ftr-449	616	72	payment	payment	NOUN
ftr-449	616	73	she	she	PRON
ftr-449	616	74	receives	receive	VERB
ftr-449	616	75	from	from	ADP
ftr-449	616	76	the	the	DET
ftr-449	616	77	grat	grat	NOUN
ftr-449	616	78	must	must	AUX
ftr-449	616	79	be	be	AUX
ftr-449	616	80	fixed	fix	VERB
ftr-449	616	81	using	use	VERB
ftr-449	616	82	an	an	DET
ftr-449	616	83	interest	interest	NOUN
ftr-449	616	84	rate	rate	NOUN
ftr-449	616	85	at	at	ADV
ftr-449	616	86	least	least	ADJ
ftr-449	616	87	as	as	ADV
ftr-449	616	88	high	high	ADJ
ftr-449	616	89	as	as	ADP
ftr-449	616	90	the	the	DET
ftr-449	616	91	section	section	NOUN
ftr-449	616	92	7520	7520	NUM
ftr-449	616	93	rate	rate	NOUN
ftr-449	616	94	.	.	PUNCT
ftr-449	617	1	here	here	ADV
ftr-449	617	2	that	that	DET
ftr-449	617	3	rate	rate	NOUN
ftr-449	617	4	is	be	AUX
ftr-449	617	5	6	6	NUM
ftr-449	617	6	%	%	NOUN
ftr-449	617	7	so	so	SCONJ
ftr-449	617	8	the	the	DET
ftr-449	617	9	grat	grat	NOUN
ftr-449	617	10	must	must	AUX
ftr-449	617	11	pay	pay	VERB
ftr-449	617	12	p	p	PRON
ftr-449	617	13	$	$	SYM
ftr-449	617	14	6,000	6,000	NUM
ftr-449	617	15	annually	annually	ADV
ftr-449	617	16	[	[	X
ftr-449	617	17	6	6	NUM
ftr-449	617	18	%	%	NOUN
ftr-449	617	19	of	of	ADP
ftr-449	617	20	$	$	SYM
ftr-449	617	21	100,000	100,000	NUM
ftr-449	617	22	]	]	PUNCT
ftr-449	617	23	.	.	PUNCT
ftr-449	618	1	if	if	SCONJ
ftr-449	618	2	the	the	DET
ftr-449	618	3	payment	payment	NOUN
ftr-449	618	4	were	be	AUX
ftr-449	618	5	less	less	ADJ
ftr-449	618	6	,	,	PUNCT
ftr-449	618	7	only	only	ADV
ftr-449	618	8	a	a	DET
ftr-449	618	9	part	part	NOUN
ftr-449	618	10	of	of	ADP
ftr-449	618	11	the	the	DET
ftr-449	618	12	trust	trust	NOUN
ftr-449	618	13	's	's	PART
ftr-449	618	14	assumed	assume	VERB
ftr-449	618	15	income	income	NOUN
ftr-449	618	16	of	of	ADP
ftr-449	618	17	$	$	SYM
ftr-449	618	18	6,000	6,000	NUM
ftr-449	618	19	would	would	AUX
ftr-449	618	20	be	be	AUX
ftr-449	618	21	considered	consider	VERB
ftr-449	618	22	paid	pay	VERB
ftr-449	618	23	100	100	NUM
ftr-449	618	24	.	.	PUNCT
ftr-449	619	1	a	a	DET
ftr-449	619	2	taxpayer	taxpayer	NOUN
ftr-449	619	3	trying	try	VERB
ftr-449	619	4	to	to	PART
ftr-449	619	5	avoid	avoid	VERB
ftr-449	619	6	the	the	DET
ftr-449	619	7	draconian	draconian	ADJ
ftr-449	619	8	rule	rule	NOUN
ftr-449	619	9	of§	of§	ADP
ftr-449	619	10	2702(a)(2)(a	2702(a)(2)(a	NUM
ftr-449	619	11	)	)	PUNCT
ftr-449	619	12	valuing	value	VERB
ftr-449	619	13	retained	retain	VERB
ftr-449	619	14	interests	interest	NOUN
ftr-449	619	15	at	at	ADP
ftr-449	619	16	zero	zero	NUM
ftr-449	619	17	will	will	AUX
ftr-449	619	18	normally	normally	ADV
ftr-449	619	19	use	use	VERB
ftr-449	619	20	a	a	DET
ftr-449	619	21	grat	grat	NOUN
ftr-449	619	22	rather	rather	ADV
ftr-449	619	23	than	than	ADP
ftr-449	619	24	a	a	DET
ftr-449	619	25	unitrust	unitrust	NOUN
ftr-449	619	26	if	if	SCONJ
ftr-449	619	27	the	the	DET
ftr-449	619	28	trust	trust	NOUN
ftr-449	619	29	property	property	NOUN
ftr-449	619	30	is	be	AUX
ftr-449	619	31	expected	expect	VERB
ftr-449	619	32	to	to	PART
ftr-449	619	33	appreciate	appreciate	VERB
ftr-449	619	34	.	.	PUNCT
ftr-449	620	1	the	the	DET
ftr-449	620	2	annual	annual	ADJ
ftr-449	620	3	payments	payment	NOUN
ftr-449	620	4	in	in	ADP
ftr-449	620	5	a	a	DET
ftr-449	620	6	unitrust	unitrust	NOUN
ftr-449	620	7	will	will	AUX
ftr-449	620	8	increase	increase	VERB
ftr-449	620	9	as	as	SCONJ
ftr-449	620	10	the	the	DET
ftr-449	620	11	trust	trust	NOUN
ftr-449	620	12	property	property	NOUN
ftr-449	620	13	appreciates	appreciate	VERB
ftr-449	620	14	-	-	PUNCT
ftr-449	620	15	and	and	CCONJ
ftr-449	620	16	thus	thus	ADV
ftr-449	620	17	inflate	inflate	VERB
ftr-449	620	18	the	the	DET
ftr-449	620	19	transferor	transferor	NOUN
ftr-449	620	20	's	's	PART
ftr-449	620	21	gross	gross	ADJ
ftr-449	620	22	estate	estate	NOUN
ftr-449	620	23	-	-	PUNCT
ftr-449	620	24	while	while	SCONJ
ftr-449	620	25	such	such	ADJ
ftr-449	620	26	payments	payment	NOUN
ftr-449	620	27	will	will	AUX
ftr-449	620	28	remain	remain	VERB
ftr-449	620	29	constant	constant	ADJ
ftr-449	620	30	in	in	ADP
ftr-449	620	31	a	a	DET
ftr-449	620	32	grat	grat	NOUN
ftr-449	620	33	.	.	PROPN
ftr-449	621	1	101	101	NUM
ftr-449	621	2	.	.	PUNCT
ftr-449	622	1	see	see	VERB
ftr-449	622	2	actuarial	actuarial	ADJ
ftr-449	622	3	values	value	NOUN
ftr-449	622	4	,	,	PUNCT
ftr-449	622	5	supra	supra	ADJ
ftr-449	622	6	note	note	NOUN
ftr-449	622	7	60	60	NUM
ftr-449	622	8	,	,	PUNCT
ftr-449	622	9	table	table	NOUN
ftr-449	622	10	s	s	NOUN
ftr-449	622	11	(	(	PUNCT
ftr-449	622	12	6.0	6.0	NUM
ftr-449	622	13	)	)	PUNCT
ftr-449	622	14	at	at	ADP
ftr-449	622	15	1	1	NUM
ftr-449	622	16	-	-	SYM
ftr-449	622	17	20	20	NUM
ftr-449	622	18	.	.	PUNCT
ftr-449	623	1	[	[	X
ftr-449	623	2	vol	vol	NOUN
ftr-449	623	3	.	.	NOUN
ftr-449	623	4	4:8	4:8	NUM
ftr-449	623	5	estate	estate	NOUN
ftr-449	623	6	and	and	CCONJ
ftr-449	623	7	git	git	NOUN
ftr-449	623	8	tax	tax	NOUN
ftr-449	623	9	effects	effect	NOUN
ftr-449	623	10	of	of	ADP
ftr-449	623	11	selling	sell	VERB
ftr-449	623	12	a	a	DET
ftr-449	623	13	remainder	remainder	NOUN
ftr-449	623	14	out	out	ADP
ftr-449	623	15	,	,	PUNCT
ftr-449	623	16	and	and	CCONJ
ftr-449	623	17	the	the	DET
ftr-449	623	18	balance	balance	NOUN
ftr-449	623	19	would	would	AUX
ftr-449	623	20	be	be	AUX
ftr-449	623	21	viewed	view	VERB
ftr-449	623	22	as	as	ADP
ftr-449	623	23	retained	retain	VERB
ftr-449	623	24	for	for	ADP
ftr-449	623	25	future	future	ADJ
ftr-449	623	26	distribution	distribution	NOUN
ftr-449	623	27	to	to	ADP
ftr-449	623	28	the	the	DET
ftr-449	623	29	remainderman	remainderman	NOUN
ftr-449	623	30	c.	c.	PROPN
ftr-449	623	31	the	the	DET
ftr-449	623	32	present	present	ADJ
ftr-449	623	33	value	value	NOUN
ftr-449	623	34	of	of	ADP
ftr-449	623	35	these	these	DET
ftr-449	623	36	assumed	assume	VERB
ftr-449	623	37	income	income	NOUN
ftr-449	623	38	accumulations	accumulation	NOUN
ftr-449	623	39	over	over	ADP
ftr-449	623	40	p	p	X
ftr-449	623	41	's	's	PART
ftr-449	623	42	anticipated	anticipate	VERB
ftr-449	623	43	lifetime	lifetime	NOUN
ftr-449	623	44	would	would	AUX
ftr-449	623	45	constitute	constitute	VERB
ftr-449	623	46	a	a	DET
ftr-449	623	47	taxable	taxable	ADJ
ftr-449	623	48	gift	gift	NOUN
ftr-449	623	49	to	to	ADP
ftr-449	623	50	c.	c.	PROPN
ftr-449	623	51	section	section	PROPN
ftr-449	623	52	7520	7520	NUM
ftr-449	623	53	requires	require	VERB
ftr-449	623	54	that	that	SCONJ
ftr-449	623	55	life	life	NOUN
ftr-449	623	56	estates	estate	NOUN
ftr-449	623	57	,	,	PUNCT
ftr-449	623	58	remainders	remainder	NOUN
ftr-449	623	59	and	and	CCONJ
ftr-449	623	60	similar	similar	ADJ
ftr-449	623	61	interests	interest	NOUN
ftr-449	623	62	be	be	AUX
ftr-449	623	63	valued	value	VERB
ftr-449	623	64	by	by	ADP
ftr-449	623	65	assuming	assume	VERB
ftr-449	623	66	an	an	DET
ftr-449	623	67	income	income	NOUN
ftr-449	623	68	yield	yield	NOUN
ftr-449	623	69	of	of	ADP
ftr-449	623	70	120	120	NUM
ftr-449	623	71	%	%	NOUN
ftr-449	623	72	of	of	ADP
ftr-449	623	73	the	the	DET
ftr-449	623	74	federal	federal	ADJ
ftr-449	623	75	midterm	midterm	NOUN
ftr-449	623	76	rate	rate	NOUN
ftr-449	623	77	(	(	PUNCT
ftr-449	623	78	i.e.	i.e.	X
ftr-449	623	79	,	,	PUNCT
ftr-449	623	80	the	the	DET
ftr-449	623	81	average	average	ADJ
ftr-449	623	82	market	market	NOUN
ftr-449	623	83	yield	yield	NOUN
ftr-449	623	84	on	on	ADP
ftr-449	623	85	u.s	u.s	PROPN
ftr-449	623	86	.	.	PROPN
ftr-449	623	87	debt	debt	NOUN
ftr-449	623	88	obligations	obligation	NOUN
ftr-449	623	89	having	have	VERB
ftr-449	623	90	a	a	DET
ftr-449	623	91	remaining	remain	VERB
ftr-449	623	92	maturity	maturity	NOUN
ftr-449	623	93	of	of	ADP
ftr-449	623	94	more	more	ADJ
ftr-449	623	95	than	than	ADP
ftr-449	623	96	three	three	NUM
ftr-449	623	97	years	year	NOUN
ftr-449	623	98	but	but	CCONJ
ftr-449	623	99	no	no	DET
ftr-449	623	100	more	more	ADJ
ftr-449	623	101	than	than	ADP
ftr-449	623	102	nine	nine	NUM
ftr-449	623	103	years).0	years).0	PROPN
ftr-449	623	104	"	"	PUNCT
ftr-449	623	105	the	the	DET
ftr-449	623	106	rub	rub	NOUN
ftr-449	623	107	is	be	AUX
ftr-449	623	108	that	that	SCONJ
ftr-449	623	109	this	this	DET
ftr-449	623	110	rate	rate	NOUN
ftr-449	623	111	will	will	AUX
ftr-449	623	112	almost	almost	ADV
ftr-449	623	113	invariably	invariably	ADV
ftr-449	623	114	exceed	exceed	VERB
ftr-449	623	115	the	the	DET
ftr-449	623	116	actual	actual	ADJ
ftr-449	623	117	income	income	NOUN
ftr-449	623	118	yield	yield	NOUN
ftr-449	623	119	from	from	ADP
ftr-449	623	120	the	the	DET
ftr-449	623	121	trust	trust	NOUN
ftr-449	623	122	.	.	PUNCT
ftr-449	624	1	almost	almost	ADV
ftr-449	624	2	all	all	DET
ftr-449	624	3	trusts	trust	NOUN
ftr-449	624	4	invest	invest	VERB
ftr-449	624	5	a	a	DET
ftr-449	624	6	significant	significant	ADJ
ftr-449	624	7	portion	portion	NOUN
ftr-449	624	8	of	of	ADP
ftr-449	624	9	their	their	PRON
ftr-449	624	10	funds	fund	NOUN
ftr-449	624	11	in	in	ADP
ftr-449	624	12	stock	stock	NOUN
ftr-449	624	13	.	.	PUNCT
ftr-449	625	1	3	3	NUM
ftr-449	625	2	the	the	DET
ftr-449	625	3	section	section	NOUN
ftr-449	625	4	7520	7520	NUM
ftr-449	625	5	rate	rate	NOUN
ftr-449	625	6	however	however	ADV
ftr-449	625	7	is	be	AUX
ftr-449	625	8	based	base	VERB
ftr-449	625	9	on	on	ADP
ftr-449	625	10	the	the	DET
ftr-449	625	11	yields	yield	NOUN
ftr-449	625	12	on	on	ADP
ftr-449	625	13	government	government	NOUN
ftr-449	625	14	debt	debt	NOUN
ftr-449	625	15	securities	security	NOUN
ftr-449	625	16	(	(	PUNCT
ftr-449	625	17	augmented	augment	VERB
ftr-449	625	18	by	by	ADP
ftr-449	625	19	a	a	DET
ftr-449	625	20	20	20	NUM
ftr-449	625	21	%	%	NOUN
ftr-449	625	22	premium	premium	NOUN
ftr-449	625	23	)	)	PUNCT
ftr-449	625	24	.	.	PUNCT
ftr-449	626	1	since	since	SCONJ
ftr-449	626	2	the	the	DET
ftr-449	626	3	early	early	ADJ
ftr-449	626	4	1960s	1960	NOUN
ftr-449	626	5	,	,	PUNCT
ftr-449	626	6	these	these	DET
ftr-449	626	7	yields	yield	NOUN
ftr-449	626	8	have	have	AUX
ftr-449	626	9	consistently	consistently	ADV
ftr-449	626	10	exceeded	exceed	VERB
ftr-449	626	11	the	the	DET
ftr-449	626	12	dividend	dividend	NOUN
ftr-449	626	13	rates	rate	NOUN
ftr-449	626	14	on	on	ADP
ftr-449	626	15	equities	equity	NOUN
ftr-449	626	16	,	,	PUNCT
ftr-449	626	17	and	and	CCONJ
ftr-449	626	18	hence	hence	ADV
ftr-449	626	19	the	the	DET
ftr-449	626	20	section	section	NOUN
ftr-449	626	21	7520	7520	NUM
ftr-449	626	22	rate	rate	NOUN
ftr-449	626	23	,	,	PUNCT
ftr-449	626	24	being	be	AUX
ftr-449	626	25	keyed	key	VERB
ftr-449	626	26	to	to	ADP
ftr-449	626	27	yields	yield	NOUN
ftr-449	626	28	on	on	ADP
ftr-449	626	29	government	government	NOUN
ftr-449	626	30	securities	security	NOUN
ftr-449	626	31	,	,	PUNCT
ftr-449	626	32	will	will	AUX
ftr-449	626	33	almost	almost	ADV
ftr-449	626	34	invariably	invariably	ADV
ftr-449	626	35	exceed	exceed	VERB
ftr-449	626	36	the	the	DET
ftr-449	626	37	actual	actual	ADJ
ftr-449	626	38	income	income	NOUN
ftr-449	626	39	yields	yield	NOUN
ftr-449	626	40	of	of	ADP
ftr-449	626	41	a	a	DET
ftr-449	626	42	trust	trust	NOUN
ftr-449	626	43	that	that	PRON
ftr-449	626	44	has	have	VERB
ftr-449	626	45	a	a	DET
ftr-449	626	46	significant	significant	ADJ
ftr-449	626	47	investment	investment	NOUN
ftr-449	626	48	in	in	ADP
ftr-449	626	49	stocks	stock	NOUN
ftr-449	626	50	.	.	PUNCT
ftr-449	626	51	"	"	PUNCT
ftr-449	627	1	4	4	NUM
ftr-449	627	2	suppose	suppose	VERB
ftr-449	627	3	the	the	DET
ftr-449	627	4	actual	actual	ADJ
ftr-449	627	5	rate	rate	NOUN
ftr-449	627	6	of	of	ADP
ftr-449	627	7	income	income	NOUN
ftr-449	627	8	realized	realize	VERB
ftr-449	627	9	by	by	ADP
ftr-449	627	10	the	the	DET
ftr-449	627	11	trust	trust	NOUN
ftr-449	627	12	in	in	ADP
ftr-449	627	13	the	the	DET
ftr-449	627	14	above	above	ADJ
ftr-449	627	15	example	example	NOUN
ftr-449	627	16	is	be	AUX
ftr-449	627	17	4	4	NUM
ftr-449	627	18	%	%	NOUN
ftr-449	627	19	.	.	PUNCT
ftr-449	628	1	before	before	ADP
ftr-449	628	2	the	the	DET
ftr-449	628	3	enactment	enactment	NOUN
ftr-449	628	4	of	of	ADP
ftr-449	628	5	section	section	NOUN
ftr-449	628	6	2702	2702	NUM
ftr-449	628	7	,	,	PUNCT
ftr-449	628	8	there	there	PRON
ftr-449	628	9	would	would	AUX
ftr-449	628	10	almost	almost	ADV
ftr-449	628	11	certainly	certainly	ADV
ftr-449	628	12	be	be	AUX
ftr-449	628	13	no	no	DET
ftr-449	628	14	gift	gift	NOUN
ftr-449	628	15	tax	tax	NOUN
ftr-449	628	16	liability	liability	NOUN
ftr-449	628	17	if	if	SCONJ
ftr-449	628	18	c	c	PROPN
ftr-449	628	19	paid	pay	VERB
ftr-449	628	20	$	$	SYM
ftr-449	628	21	30,473	30,473	NUM
ftr-449	628	22	for	for	ADP
ftr-449	628	23	the	the	DET
ftr-449	628	24	remainder	remainder	NOUN
ftr-449	628	25	(	(	PUNCT
ftr-449	628	26	its	its	PRON
ftr-449	628	27	table	table	NOUN
ftr-449	628	28	value	value	NOUN
ftr-449	628	29	based	base	VERB
ftr-449	628	30	on	on	ADP
ftr-449	628	31	an	an	DET
ftr-449	628	32	assumed	assume	VERB
ftr-449	628	33	yield	yield	NOUN
ftr-449	628	34	of	of	ADP
ftr-449	628	35	6	6	NUM
ftr-449	628	36	%	%	NOUN
ftr-449	628	37	)	)	PUNCT
ftr-449	628	38	even	even	ADV
ftr-449	628	39	though	though	SCONJ
ftr-449	628	40	the	the	DET
ftr-449	628	41	actual	actual	ADJ
ftr-449	628	42	annual	annual	ADJ
ftr-449	628	43	income	income	NOUN
ftr-449	628	44	yield	yield	NOUN
ftr-449	628	45	was	be	AUX
ftr-449	628	46	only4	only4	NOUN
ftr-449	628	47	%	%	NOUN
ftr-449	628	48	,	,	PUNCT
ftr-449	628	49	i.e.	i.e.	X
ftr-449	628	50	,	,	PUNCT
ftr-449	628	51	$	$	SYM
ftr-449	628	52	4,000.05	4,000.05	NUM
ftr-449	628	53	under	under	ADP
ftr-449	628	54	current	current	ADJ
ftr-449	628	55	law	law	NOUN
ftr-449	628	56	,	,	PUNCT
ftr-449	628	57	the	the	DET
ftr-449	628	58	annual	annual	ADJ
ftr-449	628	59	grat	grat	ADJ
ftr-449	628	60	payment	payment	NOUN
ftr-449	628	61	102	102	NUM
ftr-449	628	62	.	.	PUNCT
ftr-449	629	1	see	see	VERB
ftr-449	629	2	irc	irc	PROPN
ftr-449	629	3	§	§	PROPN
ftr-449	629	4	§	§	PROPN
ftr-449	629	5	7520(a	7520(a	NUM
ftr-449	629	6	)	)	PUNCT
ftr-449	629	7	,	,	PUNCT
ftr-449	629	8	1274(d)(1	1274(d)(1	NOUN
ftr-449	629	9	)	)	PUNCT
ftr-449	629	10	.	.	PUNCT
ftr-449	630	1	103	103	NUM
ftr-449	630	2	.	.	PUNCT
ftr-449	631	1	see	see	VERB
ftr-449	631	2	robert	robert	PROPN
ftr-449	631	3	b.	b.	PROPN
ftr-449	631	4	wolf	wolf	PROPN
ftr-449	631	5	,	,	PUNCT
ftr-449	631	6	defeating	defeat	VERB
ftr-449	631	7	the	the	DET
ftr-449	631	8	duty	duty	NOUN
ftr-449	631	9	to	to	PART
ftr-449	631	10	disappoint	disappoint	VERB
ftr-449	631	11	equally	equally	ADV
ftr-449	631	12	-	-	PUNCT
ftr-449	631	13	the	the	DET
ftr-449	631	14	total	total	ADJ
ftr-449	631	15	return	return	NOUN
ftr-449	631	16	trust	trust	NOUN
ftr-449	631	17	,	,	PUNCT
ftr-449	631	18	32	32	NUM
ftr-449	631	19	real	real	ADJ
ftr-449	631	20	prop	prop	NOUN
ftr-449	631	21	.	.	PUNCT
ftr-449	631	22	,	,	PUNCT
ftr-449	631	23	prob	prob	PROPN
ftr-449	631	24	.	.	PROPN
ftr-449	631	25	&	&	CCONJ
ftr-449	631	26	tr	tr	PROPN
ftr-449	631	27	.	.	PROPN
ftr-449	631	28	j.	j.	PROPN
ftr-449	631	29	45	45	NUM
ftr-449	631	30	,	,	PUNCT
ftr-449	631	31	51	51	NUM
ftr-449	631	32	(	(	PUNCT
ftr-449	631	33	1997	1997	NUM
ftr-449	631	34	)	)	PUNCT
ftr-449	631	35	(	(	PUNCT
ftr-449	631	36	"	"	PUNCT
ftr-449	631	37	most	most	ADJ
ftr-449	631	38	corporate	corporate	ADJ
ftr-449	631	39	fiduciaries	fiduciary	NOUN
ftr-449	631	40	are	be	AUX
ftr-449	631	41	reluctant	reluctant	ADJ
ftr-449	631	42	to	to	PART
ftr-449	631	43	invest	invest	VERB
ftr-449	631	44	less	less	ADJ
ftr-449	631	45	than	than	ADP
ftr-449	631	46	one	one	NUM
ftr-449	631	47	-	-	PUNCT
ftr-449	631	48	half	half	NOUN
ftr-449	631	49	of	of	ADP
ftr-449	631	50	their	their	PRON
ftr-449	631	51	long	long	ADJ
ftr-449	631	52	-	-	PUNCT
ftr-449	631	53	term	term	NOUN
ftr-449	631	54	portfolios	portfolio	NOUN
ftr-449	631	55	in	in	ADP
ftr-449	631	56	equity	equity	NOUN
ftr-449	631	57	securities	security	NOUN
ftr-449	631	58	,	,	PUNCT
ftr-449	631	59	simply	simply	ADV
ftr-449	631	60	because	because	SCONJ
ftr-449	631	61	of	of	ADP
ftr-449	631	62	the	the	DET
ftr-449	631	63	duty	duty	NOUN
ftr-449	631	64	of	of	ADP
ftr-449	631	65	impartiality	impartiality	NOUN
ftr-449	631	66	[	[	PUNCT
ftr-449	631	67	as	as	ADP
ftr-449	631	68	between	between	ADP
ftr-449	631	69	the	the	DET
ftr-449	631	70	income	income	NOUN
ftr-449	631	71	beneficiary	beneficiary	NOUN
ftr-449	631	72	and	and	CCONJ
ftr-449	631	73	the	the	DET
ftr-449	631	74	remaindermanl	remaindermanl	NOUN
ftr-449	631	75	and	and	CCONJ
ftr-449	631	76	the	the	DET
ftr-449	631	77	historical	historical	ADJ
ftr-449	631	78	truth	truth	NOUN
ftr-449	631	79	that	that	PRON
ftr-449	631	80	fixed	fix	VERB
ftr-449	631	81	income	income	NOUN
ftr-449	631	82	investments	investment	NOUN
ftr-449	631	83	yield	yield	VERB
ftr-449	631	84	dramatically	dramatically	ADV
ftr-449	631	85	less	less	ADV
ftr-449	631	86	in	in	ADP
ftr-449	631	87	total	total	ADJ
ftr-449	631	88	return	return	NOUN
ftr-449	631	89	over	over	ADP
ftr-449	631	90	long	long	ADJ
ftr-449	631	91	periods	period	NOUN
ftr-449	631	92	of	of	ADP
ftr-449	631	93	time	time	NOUN
ftr-449	631	94	"	"	PUNCT
ftr-449	631	95	)	)	PUNCT
ftr-449	631	96	.	.	PUNCT
ftr-449	632	1	104	104	X
ftr-449	632	2	.	.	PUNCT
ftr-449	633	1	one	one	NUM
ftr-449	633	2	study	study	NOUN
ftr-449	633	3	found	find	VERB
ftr-449	633	4	that	that	SCONJ
ftr-449	633	5	income	income	NOUN
ftr-449	633	6	returns	return	NOUN
ftr-449	633	7	,	,	PUNCT
ftr-449	633	8	as	as	SCONJ
ftr-449	633	9	opposed	oppose	VERB
ftr-449	633	10	to	to	ADP
ftr-449	633	11	total	total	ADJ
ftr-449	633	12	returns	return	NOUN
ftr-449	633	13	,	,	PUNCT
ftr-449	633	14	on	on	ADP
ftr-449	633	15	long	long	ADJ
ftr-449	633	16	-	-	PUNCT
ftr-449	633	17	term	term	NOUN
ftr-449	633	18	government	government	NOUN
ftr-449	633	19	bonds	bond	NOUN
ftr-449	633	20	and	and	CCONJ
ftr-449	633	21	intermediate	intermediate	ADJ
ftr-449	633	22	-	-	PUNCT
ftr-449	633	23	term	term	NOUN
ftr-449	633	24	government	government	NOUN
ftr-449	633	25	bonds	bond	NOUN
ftr-449	633	26	exceeded	exceed	VERB
ftr-449	633	27	the	the	DET
ftr-449	633	28	income	income	NOUN
ftr-449	633	29	returns	return	NOUN
ftr-449	633	30	on	on	ADP
ftr-449	633	31	large	large	ADJ
ftr-449	633	32	company	company	NOUN
ftr-449	633	33	stocks	stock	NOUN
ftr-449	633	34	every	every	DET
ftr-449	633	35	year	year	NOUN
ftr-449	633	36	during	during	ADP
ftr-449	633	37	the	the	DET
ftr-449	633	38	period	period	NOUN
ftr-449	633	39	1959	1959	NUM
ftr-449	633	40	through	through	ADP
ftr-449	633	41	1995	1995	NUM
ftr-449	633	42	.	.	PUNCT
ftr-449	634	1	see	see	VERB
ftr-449	634	2	ibbotson	ibbotson	PROPN
ftr-449	634	3	associates	associates	PROPN
ftr-449	634	4	,	,	PUNCT
ftr-449	634	5	stocks	stock	NOUN
ftr-449	634	6	,	,	PUNCT
ftr-449	634	7	bonds	bond	NOUN
ftr-449	634	8	,	,	PUNCT
ftr-449	634	9	bills	bill	NOUN
ftr-449	634	10	,	,	PUNCT
ftr-449	634	11	and	and	CCONJ
ftr-449	634	12	inflation	inflation	NOUN
ftr-449	634	13	1996	1996	NUM
ftr-449	634	14	yearbook	yearbook	VERB
ftr-449	634	15	40	40	NUM
ftr-449	634	16	-	-	SYM
ftr-449	634	17	41	41	NUM
ftr-449	634	18	,	,	PUNCT
ftr-449	634	19	table	table	NOUN
ftr-449	634	20	2	2	NUM
ftr-449	634	21	-	-	SYM
ftr-449	634	22	6	6	NUM
ftr-449	634	23	.	.	PUNCT
ftr-449	635	1	moreover	moreover	ADV
ftr-449	635	2	,	,	PUNCT
ftr-449	635	3	the	the	DET
ftr-449	635	4	spread	spread	NOUN
ftr-449	635	5	has	have	AUX
ftr-449	635	6	been	be	AUX
ftr-449	635	7	increasing	increase	VERB
ftr-449	635	8	.	.	PUNCT
ftr-449	636	1	in	in	ADP
ftr-449	636	2	1959	1959	NUM
ftr-449	636	3	,	,	PUNCT
ftr-449	636	4	the	the	DET
ftr-449	636	5	spread	spread	NOUN
ftr-449	636	6	between	between	ADP
ftr-449	636	7	the	the	DET
ftr-449	636	8	income	income	NOUN
ftr-449	636	9	return	return	NOUN
ftr-449	636	10	on	on	ADP
ftr-449	636	11	long	long	ADJ
ftr-449	636	12	-	-	PUNCT
ftr-449	636	13	term	term	NOUN
ftr-449	636	14	government	government	NOUN
ftr-449	636	15	bonds	bond	NOUN
ftr-449	636	16	and	and	CCONJ
ftr-449	636	17	large	large	ADJ
ftr-449	636	18	company	company	NOUN
ftr-449	636	19	stock	stock	NOUN
ftr-449	636	20	was	be	AUX
ftr-449	636	21	only	only	ADV
ftr-449	636	22	0.70	0.70	NUM
ftr-449	636	23	percentage	percentage	NOUN
ftr-449	636	24	points	point	NOUN
ftr-449	636	25	(	(	PUNCT
ftr-449	636	26	4.01	4.01	NUM
ftr-449	636	27	%	%	NOUN
ftr-449	636	28	vs.	vs.	ADP
ftr-449	636	29	3.31	3.31	NUM
ftr-449	636	30	%	%	NOUN
ftr-449	636	31	)	)	PUNCT
ftr-449	636	32	but	but	CCONJ
ftr-449	636	33	by	by	ADP
ftr-449	636	34	1995	1995	NUM
ftr-449	636	35	the	the	DET
ftr-449	636	36	spread	spread	NOUN
ftr-449	636	37	had	have	AUX
ftr-449	636	38	increased	increase	VERB
ftr-449	636	39	to	to	ADP
ftr-449	636	40	4.69	4.69	NUM
ftr-449	636	41	percentage	percentage	NOUN
ftr-449	636	42	points	point	NOUN
ftr-449	636	43	(	(	PUNCT
ftr-449	636	44	7.60	7.60	NUM
ftr-449	636	45	%	%	NOUN
ftr-449	636	46	vs.	vs.	ADP
ftr-449	636	47	2.911	2.911	NUM
ftr-449	636	48	%	%	NOUN
ftr-449	636	49	)	)	PUNCT
ftr-449	636	50	.	.	PUNCT
ftr-449	637	1	i	i	PRON
ftr-449	637	2	d.	d.	PROPN
ftr-449	637	3	consequently	consequently	ADV
ftr-449	637	4	,	,	PUNCT
ftr-449	637	5	it	it	PRON
ftr-449	637	6	will	will	AUX
ftr-449	637	7	be	be	AUX
ftr-449	637	8	virtually	virtually	ADV
ftr-449	637	9	impossible	impossible	ADJ
ftr-449	637	10	for	for	ADP
ftr-449	637	11	a	a	DET
ftr-449	637	12	trust	trust	NOUN
ftr-449	637	13	which	which	PRON
ftr-449	637	14	has	have	VERB
ftr-449	637	15	a	a	DET
ftr-449	637	16	significant	significant	ADJ
ftr-449	637	17	stock	stock	NOUN
ftr-449	637	18	investment	investment	NOUN
ftr-449	637	19	to	to	PART
ftr-449	637	20	generate	generate	VERB
ftr-449	637	21	an	an	DET
ftr-449	637	22	income	income	NOUN
ftr-449	637	23	yield	yield	NOUN
ftr-449	637	24	equivalent	equivalent	ADJ
ftr-449	637	25	to	to	ADP
ftr-449	637	26	that	that	PRON
ftr-449	637	27	of	of	ADP
ftr-449	637	28	government	government	NOUN
ftr-449	637	29	bonds	bond	NOUN
ftr-449	637	30	.	.	PUNCT
ftr-449	638	1	as	as	ADP
ftr-449	638	2	of	of	ADP
ftr-449	638	3	january	january	PROPN
ftr-449	638	4	1	1	NUM
ftr-449	638	5	,	,	PUNCT
ftr-449	638	6	1997	1997	NUM
ftr-449	638	7	,	,	PUNCT
ftr-449	638	8	intermediate	intermediate	ADJ
ftr-449	638	9	government	government	NOUN
ftr-449	638	10	bonds	bond	NOUN
ftr-449	638	11	were	be	AUX
ftr-449	638	12	yielding	yield	VERB
ftr-449	638	13	about	about	ADP
ftr-449	638	14	6.5	6.5	NUM
ftr-449	638	15	%	%	NOUN
ftr-449	638	16	while	while	SCONJ
ftr-449	638	17	the	the	DET
ftr-449	638	18	standard	standard	PROPN
ftr-449	638	19	&	&	CCONJ
ftr-449	638	20	poor	poor	PROPN
ftr-449	638	21	's	's	PART
ftr-449	638	22	500	500	NUM
ftr-449	638	23	stock	stock	NOUN
ftr-449	638	24	index	index	NOUN
ftr-449	638	25	was	be	AUX
ftr-449	638	26	yielding	yield	VERB
ftr-449	638	27	about	about	ADP
ftr-449	638	28	2	2	NUM
ftr-449	638	29	%	%	NOUN
ftr-449	638	30	.	.	PUNCT
ftr-449	639	1	if	if	SCONJ
ftr-449	639	2	the	the	DET
ftr-449	639	3	portfolio	portfolio	NOUN
ftr-449	639	4	were	be	AUX
ftr-449	639	5	an	an	DET
ftr-449	639	6	even	even	ADJ
ftr-449	639	7	mix	mix	NOUN
ftr-449	639	8	of	of	ADP
ftr-449	639	9	stocks	stock	NOUN
ftr-449	639	10	and	and	CCONJ
ftr-449	639	11	bonds	bond	NOUN
ftr-449	639	12	,	,	PUNCT
ftr-449	639	13	the	the	DET
ftr-449	639	14	net	net	ADJ
ftr-449	639	15	yield	yield	NOUN
ftr-449	639	16	(	(	PUNCT
ftr-449	639	17	after	after	ADP
ftr-449	639	18	charging	charge	VERB
ftr-449	639	19	trustee	trustee	NOUN
ftr-449	639	20	's	's	PART
ftr-449	639	21	fees	fee	NOUN
ftr-449	639	22	of	of	ADP
ftr-449	639	23	0.35	0.35	NUM
ftr-449	639	24	%	%	NOUN
ftr-449	639	25	to	to	PART
ftr-449	639	26	income	income	NOUN
ftr-449	639	27	)	)	PUNCT
ftr-449	639	28	would	would	AUX
ftr-449	639	29	be	be	AUX
ftr-449	639	30	only	only	ADV
ftr-449	639	31	3.9	3.9	NUM
ftr-449	639	32	%	%	NOUN
ftr-449	639	33	,	,	PUNCT
ftr-449	639	34	substantially	substantially	ADV
ftr-449	639	35	less	less	ADJ
ftr-449	639	36	than	than	ADP
ftr-449	639	37	the	the	DET
ftr-449	639	38	6.5	6.5	NUM
ftr-449	639	39	%	%	NOUN
ftr-449	639	40	yield	yield	NOUN
ftr-449	639	41	on	on	ADP
ftr-449	639	42	intermediate	intermediate	ADJ
ftr-449	639	43	-	-	PUNCT
ftr-449	639	44	term	term	NOUN
ftr-449	639	45	government	government	NOUN
ftr-449	639	46	bonds	bond	NOUN
ftr-449	639	47	.	.	PUNCT
ftr-449	640	1	see	see	VERB
ftr-449	640	2	wolf	wolf	PROPN
ftr-449	640	3	,	,	PUNCT
ftr-449	640	4	supra	supra	PROPN
ftr-449	640	5	note	note	NOUN
ftr-449	640	6	103	103	NUM
ftr-449	640	7	,	,	PUNCT
ftr-449	640	8	at	at	ADP
ftr-449	640	9	50	50	NUM
ftr-449	640	10	-	-	SYM
ftr-449	640	11	51	51	NUM
ftr-449	640	12	.	.	PUNCT
ftr-449	640	13	105	105	NUM
ftr-449	640	14	.	.	PUNCT
ftr-449	641	1	the	the	DET
ftr-449	641	2	rule	rule	NOUN
ftr-449	641	3	applied	apply	VERB
ftr-449	641	4	by	by	ADP
ftr-449	641	5	the	the	DET
ftr-449	641	6	courts	court	NOUN
ftr-449	641	7	was	be	AUX
ftr-449	641	8	that	that	SCONJ
ftr-449	641	9	the	the	DET
ftr-449	641	10	actuarial	actuarial	ADJ
ftr-449	641	11	tables	table	NOUN
ftr-449	641	12	must	must	AUX
ftr-449	641	13	be	be	AUX
ftr-449	641	14	used	use	VERB
ftr-449	641	15	unless	unless	SCONJ
ftr-449	641	16	it	it	PRON
ftr-449	641	17	was	be	AUX
ftr-449	641	18	shown	show	VERB
ftr-449	641	19	that	that	SCONJ
ftr-449	641	20	their	their	PRON
ftr-449	641	21	use	use	NOUN
ftr-449	641	22	produces	produce	VERB
ftr-449	641	23	a	a	DET
ftr-449	641	24	"	"	PUNCT
ftr-449	641	25	substantially	substantially	ADV
ftr-449	641	26	unrealistic	unrealistic	ADJ
ftr-449	641	27	and	and	CCONJ
ftr-449	641	28	unreasonable	unreasonable	ADJ
ftr-449	641	29	result	result	NOUN
ftr-449	641	30	,	,	PUNCT
ftr-449	641	31	and	and	CCONJ
ftr-449	641	32	a	a	DET
ftr-449	641	33	more	more	ADV
ftr-449	641	34	reasonable	reasonable	ADJ
ftr-449	641	35	and	and	CCONJ
ftr-449	641	36	realistic	realistic	ADJ
ftr-449	641	37	means	mean	NOUN
ftr-449	641	38	of	of	ADP
ftr-449	641	39	determining	determine	VERB
ftr-449	641	40	value	value	NOUN
ftr-449	641	41	is	be	AUX
ftr-449	641	42	available	available	ADJ
ftr-449	641	43	.	.	PUNCT
ftr-449	641	44	"	"	PUNCT
ftr-449	642	1	o'reilly	o'reilly	PROPN
ftr-449	642	2	v.	v.	PRON
ftr-449	642	3	commissioner	commissioner	NOUN
ftr-449	642	4	,	,	PUNCT
ftr-449	642	5	973	973	NUM
ftr-449	642	6	f.2d	f.2d	NOUN
ftr-449	642	7	1403	1403	NUM
ftr-449	642	8	,	,	PUNCT
ftr-449	642	9	1408	1408	NUM
ftr-449	642	10	(	(	PUNCT
ftr-449	642	11	8th	8th	ADJ
ftr-449	642	12	cir	cir	NOUN
ftr-449	642	13	.	.	PROPN
ftr-449	642	14	1992	1992	NUM
ftr-449	642	15	)	)	PUNCT
ftr-449	642	16	.	.	PUNCT
ftr-449	643	1	in	in	ADP
ftr-449	643	2	rev	rev	PROPN
ftr-449	643	3	.	.	PROPN
ftr-449	643	4	rul	rul	PROPN
ftr-449	643	5	.	.	PUNCT
ftr-449	644	1	77	77	NUM
ftr-449	644	2	-	-	SYM
ftr-449	644	3	195	195	NUM
ftr-449	644	4	.	.	NOUN
ftr-449	644	5	1977	1977	NUM
ftr-449	644	6	-	-	SYM
ftr-449	644	7	1	1	NUM
ftr-449	644	8	c.b	c.b	PROPN
ftr-449	644	9	.	.	PROPN
ftr-449	644	10	295	295	NUM
ftr-449	644	11	,	,	PUNCT
ftr-449	644	12	the	the	DET
ftr-449	644	13	service	service	NOUN
ftr-449	644	14	held	hold	VERB
ftr-449	644	15	that	that	SCONJ
ftr-449	644	16	the	the	DET
ftr-449	644	17	6	6	NUM
ftr-449	644	18	%	%	NOUN
ftr-449	644	19	actuarial	actuarial	ADJ
ftr-449	644	20	tables	table	NOUN
ftr-449	644	21	then	then	ADV
ftr-449	644	22	in	in	ADP
ftr-449	644	23	effect	effect	NOUN
ftr-449	644	24	had	have	VERB
ftr-449	644	25	to	to	PART
ftr-449	644	26	be	be	AUX
ftr-449	644	27	used	use	VERB
ftr-449	644	28	in	in	ADP
ftr-449	644	29	valuing	value	VERB
ftr-449	644	30	a	a	DET
ftr-449	644	31	life	life	NOUN
ftr-449	644	32	estate	estate	NOUN
ftr-449	644	33	,	,	PUNCT
ftr-449	644	34	even	even	ADV
ftr-449	644	35	though	though	SCONJ
ftr-449	644	36	the	the	DET
ftr-449	644	37	trust	trust	NOUN
ftr-449	644	38	was	be	AUX
ftr-449	644	39	funded	fund	VERB
ftr-449	644	40	with	with	ADP
ftr-449	644	41	stock	stock	NOUN
ftr-449	644	42	of	of	ADP
ftr-449	644	43	a	a	DET
ftr-449	644	44	company	company	NOUN
ftr-449	644	45	that	that	PRON
ftr-449	644	46	had	have	AUX
ftr-449	644	47	paid	pay	VERB
ftr-449	644	48	an	an	DET
ftr-449	644	49	average	average	ADJ
ftr-449	644	50	dividend	dividend	NOUN
ftr-449	644	51	in	in	ADP
ftr-449	644	52	1999	1999	NUM
ftr-449	644	53	]	]	PUNCT
ftr-449	644	54	florida	florida	PROPN
ftr-449	644	55	tax	tax	NOUN
ftr-449	644	56	review	review	NOUN
ftr-449	644	57	would	would	AUX
ftr-449	644	58	have	have	VERB
ftr-449	644	59	to	to	PART
ftr-449	644	60	be	be	AUX
ftr-449	644	61	$	$	SYM
ftr-449	644	62	6,000	6,000	NUM
ftr-449	644	63	to	to	PART
ftr-449	644	64	avoid	avoid	VERB
ftr-449	644	65	gift	gift	NOUN
ftr-449	644	66	tax	tax	NOUN
ftr-449	644	67	liability	liability	NOUN
ftr-449	644	68	,	,	PUNCT
ftr-449	644	69	and	and	CCONJ
ftr-449	644	70	these	these	DET
ftr-449	644	71	enlarged	enlarge	VERB
ftr-449	644	72	payments	payment	NOUN
ftr-449	644	73	in	in	ADP
ftr-449	644	74	turn	turn	NOUN
ftr-449	644	75	will	will	AUX
ftr-449	644	76	augment	augment	VERB
ftr-449	644	77	p	p	PRON
ftr-449	644	78	's	's	PART
ftr-449	644	79	gross	gross	ADJ
ftr-449	644	80	estate	estate	NOUN
ftr-449	644	81	.	.	PUNCT
ftr-449	645	1	this	this	DET
ftr-449	645	2	enlargement	enlargement	NOUN
ftr-449	645	3	of	of	ADP
ftr-449	645	4	p	p	X
ftr-449	645	5	's	's	PART
ftr-449	645	6	gross	gross	ADJ
ftr-449	645	7	estate	estate	NOUN
ftr-449	645	8	can	can	AUX
ftr-449	645	9	be	be	AUX
ftr-449	645	10	avoided	avoid	VERB
ftr-449	645	11	by	by	ADP
ftr-449	645	12	fixing	fix	VERB
ftr-449	645	13	the	the	DET
ftr-449	645	14	annuity	annuity	NOUN
ftr-449	645	15	payment	payment	NOUN
ftr-449	645	16	below	below	ADP
ftr-449	645	17	the	the	DET
ftr-449	645	18	amount	amount	NOUN
ftr-449	645	19	determined	determine	VERB
ftr-449	645	20	under	under	ADP
ftr-449	645	21	the	the	DET
ftr-449	645	22	section	section	NOUN
ftr-449	645	23	7520	7520	NUM
ftr-449	645	24	rate	rate	NOUN
ftr-449	645	25	,	,	PUNCT
ftr-449	645	26	but	but	CCONJ
ftr-449	645	27	in	in	ADP
ftr-449	645	28	that	that	DET
ftr-449	645	29	case	case	NOUN
ftr-449	645	30	p	p	NOUN
ftr-449	645	31	will	will	AUX
ftr-449	645	32	be	be	AUX
ftr-449	645	33	deemed	deem	VERB
ftr-449	645	34	to	to	PART
ftr-449	645	35	make	make	VERB
ftr-449	645	36	a	a	DET
ftr-449	645	37	taxable	taxable	ADJ
ftr-449	645	38	gift	gift	NOUN
ftr-449	645	39	to	to	ADP
ftr-449	645	40	c.	c.	NOUN
ftr-449	645	41	if	if	SCONJ
ftr-449	645	42	the	the	DET
ftr-449	645	43	annual	annual	ADJ
ftr-449	645	44	annuity	annuity	NOUN
ftr-449	645	45	payment	payment	NOUN
ftr-449	645	46	to	to	ADP
ftr-449	645	47	p	p	NOUN
ftr-449	645	48	were	be	AUX
ftr-449	645	49	fixed	fix	VERB
ftr-449	645	50	at	at	ADP
ftr-449	645	51	$	$	SYM
ftr-449	645	52	4,000	4,000	NUM
ftr-449	645	53	to	to	PART
ftr-449	645	54	reflect	reflect	VERB
ftr-449	645	55	the	the	DET
ftr-449	645	56	trust	trust	NOUN
ftr-449	645	57	's	's	PART
ftr-449	645	58	actual	actual	ADJ
ftr-449	645	59	income	income	NOUN
ftr-449	645	60	,	,	PUNCT
ftr-449	645	61	p	p	PRON
ftr-449	645	62	would	would	AUX
ftr-449	645	63	be	be	AUX
ftr-449	645	64	deemed	deem	VERB
ftr-449	645	65	to	to	PART
ftr-449	645	66	make	make	VERB
ftr-449	645	67	a	a	DET
ftr-449	645	68	taxable	taxable	ADJ
ftr-449	645	69	gift	gift	NOUN
ftr-449	645	70	to	to	ADP
ftr-449	645	71	c	c	PROPN
ftr-449	645	72	of	of	ADP
ftr-449	645	73	$	$	SYM
ftr-449	645	74	23,176.116	23,176.116	NUM
ftr-449	645	75	to	to	PART
ftr-449	645	76	avoid	avoid	VERB
ftr-449	645	77	a	a	DET
ftr-449	645	78	taxable	taxable	ADJ
ftr-449	645	79	gift	gift	NOUN
ftr-449	645	80	,	,	PUNCT
ftr-449	645	81	p	p	PRON
ftr-449	645	82	would	would	AUX
ftr-449	645	83	have	have	VERB
ftr-449	645	84	to	to	PART
ftr-449	645	85	charge	charge	VERB
ftr-449	645	86	c	c	PROPN
ftr-449	645	87	an	an	DET
ftr-449	645	88	additional	additional	ADJ
ftr-449	645	89	$	$	SYM
ftr-449	645	90	23,176	23,176	NUM
ftr-449	645	91	for	for	ADP
ftr-449	645	92	the	the	DET
ftr-449	645	93	remainder	remainder	NOUN
ftr-449	645	94	,	,	PUNCT
ftr-449	645	95	and	and	CCONJ
ftr-449	645	96	this	this	DET
ftr-449	645	97	amount	amount	NOUN
ftr-449	645	98	(	(	PUNCT
ftr-449	645	99	and	and	CCONJ
ftr-449	645	100	earnings	earning	NOUN
ftr-449	645	101	thereon	thereon	NOUN
ftr-449	645	102	)	)	PUNCT
ftr-449	645	103	would	would	AUX
ftr-449	645	104	be	be	AUX
ftr-449	645	105	included	include	VERB
ftr-449	645	106	in	in	ADP
ftr-449	645	107	p	p	PROPN
ftr-449	645	108	's	's	PART
ftr-449	645	109	gross	gross	ADJ
ftr-449	645	110	estate	estate	NOUN
ftr-449	645	111	.	.	PUNCT
ftr-449	646	1	alternatively	alternatively	ADV
ftr-449	646	2	,	,	PUNCT
ftr-449	646	3	the	the	DET
ftr-449	646	4	trust	trust	NOUN
ftr-449	646	5	might	might	AUX
ftr-449	646	6	invest	invest	VERB
ftr-449	646	7	exclusively	exclusively	ADV
ftr-449	646	8	in	in	ADP
ftr-449	646	9	fixed	fix	VERB
ftr-449	646	10	income	income	NOUN
ftr-449	646	11	securities	security	NOUN
ftr-449	646	12	and	and	CCONJ
ftr-449	646	13	thereby	thereby	ADV
ftr-449	646	14	attempt	attempt	VERB
ftr-449	646	15	to	to	PART
ftr-449	646	16	match	match	VERB
ftr-449	646	17	its	its	PRON
ftr-449	646	18	actual	actual	ADJ
ftr-449	646	19	return	return	NOUN
ftr-449	646	20	with	with	ADP
ftr-449	646	21	the	the	DET
ftr-449	646	22	section	section	NOUN
ftr-449	646	23	7520	7520	NUM
ftr-449	646	24	rate	rate	NOUN
ftr-449	646	25	.	.	PUNCT
ftr-449	647	1	this	this	DET
ftr-449	647	2	approach	approach	NOUN
ftr-449	647	3	however	however	ADV
ftr-449	647	4	will	will	AUX
ftr-449	647	5	probably	probably	ADV
ftr-449	647	6	produce	produce	VERB
ftr-449	647	7	inferior	inferior	ADJ
ftr-449	647	8	investment	investment	NOUN
ftr-449	647	9	results	result	NOUN
ftr-449	647	10	,	,	PUNCT
ftr-449	647	11	since	since	SCONJ
ftr-449	647	12	the	the	DET
ftr-449	647	13	economic	economic	ADJ
ftr-449	647	14	return	return	NOUN
ftr-449	647	15	on	on	ADP
ftr-449	647	16	equity	equity	NOUN
ftr-449	647	17	investments	investment	NOUN
ftr-449	647	18	(	(	PUNCT
ftr-449	647	19	income	income	NOUN
ftr-449	647	20	plus	plus	CCONJ
ftr-449	647	21	appreciation	appreciation	NOUN
ftr-449	647	22	)	)	PUNCT
ftr-449	647	23	has	have	AUX
ftr-449	647	24	historically	historically	ADV
ftr-449	647	25	outperformed	outperform	VERB
ftr-449	647	26	the	the	DET
ftr-449	647	27	return	return	NOUN
ftr-449	647	28	on	on	ADP
ftr-449	647	29	debt	debt	NOUN
ftr-449	647	30	instruments	instrument	NOUN
ftr-449	647	31	.	.	PUNCT
ftr-449	648	1	7	7	NUM
ftr-449	648	2	in	in	ADP
ftr-449	648	3	short	short	ADJ
ftr-449	648	4	,	,	PUNCT
ftr-449	648	5	selling	sell	VERB
ftr-449	648	6	a	a	DET
ftr-449	648	7	remainder	remainder	NOUN
ftr-449	648	8	today	today	NOUN
ftr-449	648	9	to	to	ADP
ftr-449	648	10	a	a	DET
ftr-449	648	11	family	family	NOUN
ftr-449	648	12	member	member	NOUN
ftr-449	648	13	presents	present	VERB
ftr-449	648	14	a	a	DET
ftr-449	648	15	series	series	NOUN
ftr-449	648	16	of	of	ADP
ftr-449	648	17	unappealing	unappealing	ADJ
ftr-449	648	18	choices	choice	NOUN
ftr-449	648	19	.	.	PUNCT
ftr-449	649	1	nevertheless	nevertheless	ADV
ftr-449	649	2	,	,	PUNCT
ftr-449	649	3	selling	sell	VERB
ftr-449	649	4	a	a	DET
ftr-449	649	5	remainder	remainder	NOUN
ftr-449	649	6	can	can	AUX
ftr-449	649	7	still	still	ADV
ftr-449	649	8	,	,	PUNCT
ftr-449	649	9	in	in	ADP
ftr-449	649	10	certain	certain	ADJ
ftr-449	649	11	cases	case	NOUN
ftr-449	649	12	,	,	PUNCT
ftr-449	649	13	produce	produce	VERB
ftr-449	649	14	beneficial	beneficial	ADJ
ftr-449	649	15	tax	tax	NOUN
ftr-449	649	16	results	result	NOUN
ftr-449	649	17	if	if	SCONJ
ftr-449	649	18	the	the	DET
ftr-449	649	19	d'ambrosio	d'ambrosio	PROPN
ftr-449	649	20	trilogy	trilogy	NOUN
ftr-449	649	21	's	's	PART
ftr-449	649	22	view	view	NOUN
ftr-449	649	23	of	of	ADP
ftr-449	649	24	adequate	adequate	ADJ
ftr-449	649	25	consideration	consideration	NOUN
ftr-449	649	26	prevails	prevail	NOUN
ftr-449	649	27	.	.	PUNCT
ftr-449	650	1	each	each	PRON
ftr-449	650	2	of	of	ADP
ftr-449	650	3	the	the	DET
ftr-449	650	4	preceding	precede	VERB
ftr-449	650	5	10	10	NUM
ftr-449	650	6	years	year	NOUN
ftr-449	650	7	of	of	ADP
ftr-449	650	8	3	3	NUM
ftr-449	650	9	%	%	NOUN
ftr-449	650	10	and	and	CCONJ
ftr-449	650	11	the	the	DET
ftr-449	650	12	trustee	trustee	NOUN
ftr-449	650	13	was	be	AUX
ftr-449	650	14	forbidden	forbid	VERB
ftr-449	650	15	to	to	PART
ftr-449	650	16	dispose	dispose	VERB
ftr-449	650	17	of	of	ADP
ftr-449	650	18	the	the	DET
ftr-449	650	19	stock	stock	NOUN
ftr-449	650	20	.	.	PUNCT
ftr-449	651	1	see	see	VERB
ftr-449	651	2	also	also	ADV
ftr-449	651	3	vernon	vernon	PROPN
ftr-449	651	4	v.	v.	PROPN
ftr-449	651	5	commissioner	commissioner	PROPN
ftr-449	651	6	,	,	PUNCT
ftr-449	651	7	66	66	NUM
ftr-449	651	8	t.c	t.c	PROPN
ftr-449	651	9	.	.	PROPN
ftr-449	651	10	484	484	NUM
ftr-449	651	11	(	(	PUNCT
ftr-449	651	12	1976	1976	NUM
ftr-449	651	13	)	)	PUNCT
ftr-449	651	14	(	(	PUNCT
ftr-449	651	15	holding	hold	VERB
ftr-449	651	16	that	that	PRON
ftr-449	651	17	6	6	NUM
ftr-449	651	18	%	%	NOUN
ftr-449	651	19	actuarial	actuarial	ADJ
ftr-449	651	20	tables	table	NOUN
ftr-449	651	21	had	have	VERB
ftr-449	651	22	to	to	PART
ftr-449	651	23	be	be	AUX
ftr-449	651	24	used	use	VERB
ftr-449	651	25	in	in	ADP
ftr-449	651	26	valuing	value	VERB
ftr-449	651	27	life	life	NOUN
ftr-449	651	28	income	income	NOUN
ftr-449	651	29	interest	interest	NOUN
ftr-449	651	30	when	when	SCONJ
ftr-449	651	31	trust	trust	NOUN
ftr-449	651	32	funded	fund	VERB
ftr-449	651	33	with	with	ADP
ftr-449	651	34	stock	stock	NOUN
ftr-449	651	35	paying	pay	VERB
ftr-449	651	36	an	an	DET
ftr-449	651	37	average	average	ADJ
ftr-449	651	38	annual	annual	ADJ
ftr-449	651	39	yield	yield	NOUN
ftr-449	651	40	of	of	ADP
ftr-449	651	41	3.75	3.75	NUM
ftr-449	651	42	%	%	NOUN
ftr-449	651	43	over	over	ADP
ftr-449	651	44	preceding	precede	VERB
ftr-449	651	45	seven	seven	NUM
ftr-449	651	46	years	year	NOUN
ftr-449	651	47	despite	despite	SCONJ
ftr-449	651	48	settlor	settlor	NOUN
ftr-449	651	49	's	's	PART
ftr-449	651	50	nonbinding	nonbinding	NOUN
ftr-449	651	51	admonition	admonition	NOUN
ftr-449	651	52	to	to	PART
ftr-449	651	53	trustee	trustee	VERB
ftr-449	651	54	not	not	PART
ftr-449	651	55	to	to	PART
ftr-449	651	56	sell	sell	VERB
ftr-449	651	57	stock	stock	NOUN
ftr-449	651	58	)	)	PUNCT
ftr-449	651	59	.	.	PUNCT
ftr-449	652	1	a	a	DET
ftr-449	652	2	variation	variation	NOUN
ftr-449	652	3	of	of	ADP
ftr-449	652	4	two	two	NUM
ftr-449	652	5	percentage	percentage	NOUN
ftr-449	652	6	points	point	NOUN
ftr-449	652	7	(	(	PUNCT
ftr-449	652	8	4	4	NUM
ftr-449	652	9	%	%	NOUN
ftr-449	652	10	vs.	vs.	ADP
ftr-449	652	11	6	6	NUM
ftr-449	652	12	%	%	NOUN
ftr-449	652	13	)	)	PUNCT
ftr-449	652	14	when	when	SCONJ
ftr-449	652	15	the	the	DET
ftr-449	652	16	trustee	trustee	NOUN
ftr-449	652	17	's	's	PART
ftr-449	652	18	ability	ability	NOUN
ftr-449	652	19	to	to	PART
ftr-449	652	20	change	change	VERB
ftr-449	652	21	investments	investment	NOUN
ftr-449	652	22	is	be	AUX
ftr-449	652	23	unrestricted	unrestricted	ADJ
ftr-449	652	24	seems	seem	VERB
ftr-449	652	25	well	well	ADV
ftr-449	652	26	within	within	ADP
ftr-449	652	27	the	the	DET
ftr-449	652	28	variance	variance	NOUN
ftr-449	652	29	permitted	permit	VERB
ftr-449	652	30	by	by	ADP
ftr-449	652	31	these	these	DET
ftr-449	652	32	authorities	authority	NOUN
ftr-449	652	33	.	.	PUNCT
ftr-449	653	1	the	the	DET
ftr-449	653	2	courts	court	NOUN
ftr-449	653	3	have	have	AUX
ftr-449	653	4	occasionally	occasionally	ADV
ftr-449	653	5	rejected	reject	VERB
ftr-449	653	6	use	use	NOUN
ftr-449	653	7	of	of	ADP
ftr-449	653	8	the	the	DET
ftr-449	653	9	tables	table	NOUN
ftr-449	653	10	.	.	PUNCT
ftr-449	654	1	see	see	VERB
ftr-449	654	2	o'reilly	o'reilly	ADV
ftr-449	654	3	,	,	PUNCT
ftr-449	654	4	973	973	NUM
ftr-449	654	5	f.2d	f.2d	NOUN
ftr-449	654	6	1403	1403	NUM
ftr-449	654	7	(	(	PUNCT
ftr-449	654	8	rejecting	reject	VERB
ftr-449	654	9	use	use	NOUN
ftr-449	654	10	of	of	ADP
ftr-449	654	11	10	10	NUM
ftr-449	654	12	%	%	NOUN
ftr-449	654	13	tables	table	NOUN
ftr-449	654	14	in	in	ADP
ftr-449	654	15	valuing	value	VERB
ftr-449	654	16	remainder	remainder	NOUN
ftr-449	654	17	when	when	SCONJ
ftr-449	654	18	trust	trust	NOUN
ftr-449	654	19	funded	fund	VERB
ftr-449	654	20	with	with	ADP
ftr-449	654	21	stock	stock	NOUN
ftr-449	654	22	historically	historically	ADV
ftr-449	654	23	yielding	yield	VERB
ftr-449	654	24	about	about	ADP
ftr-449	654	25	0.2	0.2	NUM
ftr-449	654	26	%	%	NOUN
ftr-449	654	27	and	and	CCONJ
ftr-449	654	28	trustees	trustee	NOUN
ftr-449	654	29	relieved	relieve	VERB
ftr-449	654	30	of	of	ADP
ftr-449	654	31	duty	duty	NOUN
ftr-449	654	32	to	to	PART
ftr-449	654	33	diversify	diversify	VERB
ftr-449	654	34	or	or	CCONJ
ftr-449	654	35	increase	increase	VERB
ftr-449	654	36	income	income	NOUN
ftr-449	654	37	)	)	PUNCT
ftr-449	654	38	;	;	PUNCT
ftr-449	655	1	hanley	hanley	PROPN
ftr-449	655	2	v.	v.	PROPN
ftr-449	655	3	united	united	PROPN
ftr-449	655	4	states	states	PROPN
ftr-449	655	5	,	,	PUNCT
ftr-449	655	6	105	105	NUM
ftr-449	655	7	ct	ct	NOUN
ftr-449	655	8	.	.	PUNCT
ftr-449	655	9	cl	cl	NOUN
ftr-449	655	10	.	.	PUNCT
ftr-449	656	1	638	638	NUM
ftr-449	656	2	(	(	PUNCT
ftr-449	656	3	ct	ct	PROPN
ftr-449	656	4	.	.	PUNCT
ftr-449	656	5	cl	cl	NOUN
ftr-449	656	6	.	.	PUNCT
ftr-449	657	1	1945	1945	NUM
ftr-449	657	2	)	)	PUNCT
ftr-449	658	1	(	(	PUNCT
ftr-449	658	2	rejecting	reject	VERB
ftr-449	658	3	use	use	NOUN
ftr-449	658	4	of	of	ADP
ftr-449	658	5	4	4	NUM
ftr-449	658	6	%	%	NOUN
ftr-449	658	7	tables	table	NOUN
ftr-449	658	8	in	in	ADP
ftr-449	658	9	case	case	NOUN
ftr-449	658	10	of	of	ADP
ftr-449	658	11	portfolio	portfolio	NOUN
ftr-449	658	12	yielding	yield	VERB
ftr-449	658	13	3.09	3.09	NUM
ftr-449	658	14	%	%	NOUN
ftr-449	658	15	on	on	ADP
ftr-449	658	16	valuation	valuation	NOUN
ftr-449	658	17	date	date	NOUN
ftr-449	658	18	when	when	SCONJ
ftr-449	658	19	trustees	trustee	NOUN
ftr-449	658	20	'	'	PART
ftr-449	658	21	reinvestment	reinvestment	NOUN
ftr-449	658	22	of	of	ADP
ftr-449	658	23	funds	fund	NOUN
ftr-449	658	24	were	be	AUX
ftr-449	658	25	restricted	restrict	VERB
ftr-449	658	26	to	to	ADP
ftr-449	658	27	loweryielding	loweryielde	VERB
ftr-449	658	28	government	government	NOUN
ftr-449	658	29	and	and	CCONJ
ftr-449	658	30	municipal	municipal	ADJ
ftr-449	658	31	bonds	bond	NOUN
ftr-449	658	32	)	)	PUNCT
ftr-449	658	33	.	.	PUNCT
ftr-449	659	1	106	106	NUM
ftr-449	659	2	.	.	PUNCT
ftr-449	660	1	the	the	DET
ftr-449	660	2	value	value	NOUN
ftr-449	660	3	of	of	ADP
ftr-449	660	4	the	the	DET
ftr-449	660	5	remainder	remainder	NOUN
ftr-449	660	6	interest	interest	NOUN
ftr-449	660	7	in	in	ADP
ftr-449	660	8	a	a	DET
ftr-449	660	9	grat	grat	NOUN
ftr-449	660	10	is	be	AUX
ftr-449	660	11	determined	determine	VERB
ftr-449	660	12	by	by	ADP
ftr-449	660	13	subtracting	subtract	VERB
ftr-449	660	14	the	the	DET
ftr-449	660	15	value	value	NOUN
ftr-449	660	16	of	of	ADP
ftr-449	660	17	the	the	DET
ftr-449	660	18	annuity	annuity	NOUN
ftr-449	660	19	from	from	ADP
ftr-449	660	20	the	the	DET
ftr-449	660	21	principal	principal	NOUN
ftr-449	660	22	of	of	ADP
ftr-449	660	23	the	the	DET
ftr-449	660	24	trust	trust	NOUN
ftr-449	660	25	.	.	PUNCT
ftr-449	661	1	regs	regs	PROPN
ftr-449	661	2	.	.	PUNCT
ftr-449	662	1	§	§	PROPN
ftr-449	662	2	25.2702	25.2702	NUM
ftr-449	662	3	-	-	SYM
ftr-449	662	4	1(b	1(b	NUM
ftr-449	662	5	)	)	PUNCT
ftr-449	663	1	;	;	PUNCT
ftr-449	663	2	see	see	VERB
ftr-449	663	3	also	also	ADV
ftr-449	663	4	regs	reg	VERB
ftr-449	663	5	.	.	PUNCT
ftr-449	664	1	§	§	PROPN
ftr-449	664	2	1.664	1.664	NUM
ftr-449	664	3	-	-	SYM
ftr-449	664	4	2(c	2(c	NUM
ftr-449	664	5	)	)	PUNCT
ftr-449	664	6	(	(	PUNCT
ftr-449	664	7	valuation	valuation	NOUN
ftr-449	664	8	of	of	ADP
ftr-449	664	9	remainder	remainder	NOUN
ftr-449	664	10	in	in	ADP
ftr-449	664	11	a	a	DET
ftr-449	664	12	charitable	charitable	ADJ
ftr-449	664	13	remainder	remainder	NOUN
ftr-449	664	14	trust	trust	NOUN
ftr-449	664	15	)	)	PUNCT
ftr-449	664	16	.	.	PUNCT
ftr-449	665	1	thus	thus	ADV
ftr-449	665	2	:	:	PUNCT
ftr-449	665	3	value	value	NOUN
ftr-449	665	4	of	of	ADP
ftr-449	665	5	trust	trust	NOUN
ftr-449	665	6	principal	principal	NOUN
ftr-449	665	7	$	$	SYM
ftr-449	665	8	100,000	100,000	NUM
ftr-449	665	9	less	less	ADJ
ftr-449	665	10	value	value	NOUN
ftr-449	665	11	of	of	ADP
ftr-449	665	12	annuity	annuity	NOUN
ftr-449	665	13	46,351	46,351	NUM
ftr-449	665	14	value	value	NOUN
ftr-449	665	15	of	of	ADP
ftr-449	665	16	remainder	remainder	NOUN
ftr-449	665	17	53,649	53,649	NUM
ftr-449	665	18	less	less	ADJ
ftr-449	665	19	consideration	consideration	NOUN
ftr-449	665	20	received	receive	VERB
ftr-449	665	21	30473	30473	NUM
ftr-449	665	22	amount	amount	NOUN
ftr-449	665	23	of	of	ADP
ftr-449	665	24	gift	gift	NOUN
ftr-449	665	25	$	$	SYM
ftr-449	665	26	23,176	23,176	NUM
ftr-449	665	27	the	the	DET
ftr-449	665	28	value	value	NOUN
ftr-449	665	29	of	of	ADP
ftr-449	665	30	the	the	DET
ftr-449	665	31	annuity	annuity	NOUN
ftr-449	665	32	was	be	AUX
ftr-449	665	33	determined	determine	VERB
ftr-449	665	34	by	by	ADP
ftr-449	665	35	multiplying	multiply	VERB
ftr-449	665	36	the	the	DET
ftr-449	665	37	annual	annual	ADJ
ftr-449	665	38	annuity	annuity	NOUN
ftr-449	665	39	payment	payment	NOUN
ftr-449	665	40	,	,	PUNCT
ftr-449	665	41	$	$	SYM
ftr-449	665	42	4000	4000	NUM
ftr-449	665	43	,	,	PUNCT
ftr-449	665	44	by	by	ADP
ftr-449	665	45	the	the	DET
ftr-449	665	46	factor	factor	NOUN
ftr-449	665	47	for	for	ADP
ftr-449	665	48	a	a	DET
ftr-449	665	49	lifetime	lifetime	NOUN
ftr-449	665	50	annuity	annuity	NOUN
ftr-449	665	51	of	of	ADP
ftr-449	665	52	a	a	DET
ftr-449	665	53	person	person	NOUN
ftr-449	665	54	aged	age	VERB
ftr-449	665	55	55	55	NUM
ftr-449	665	56	when	when	SCONJ
ftr-449	665	57	the	the	DET
ftr-449	665	58	interest	interest	NOUN
ftr-449	665	59	rate	rate	NOUN
ftr-449	665	60	is	be	AUX
ftr-449	665	61	6	6	NUM
ftr-449	665	62	%	%	NOUN
ftr-449	665	63	,	,	PUNCT
ftr-449	665	64	11.5878	11.5878	NUM
ftr-449	665	65	.	.	PUNCT
ftr-449	666	1	see	see	VERB
ftr-449	666	2	actuarial	actuarial	ADJ
ftr-449	666	3	values	value	NOUN
ftr-449	666	4	,	,	PUNCT
ftr-449	666	5	supra	supra	ADJ
ftr-449	666	6	note	note	NOUN
ftr-449	666	7	60	60	NUM
ftr-449	666	8	,	,	PUNCT
ftr-449	666	9	table	table	NOUN
ftr-449	666	10	s	s	NOUN
ftr-449	666	11	(	(	PUNCT
ftr-449	666	12	6.0	6.0	NUM
ftr-449	666	13	)	)	PUNCT
ftr-449	666	14	at	at	ADP
ftr-449	666	15	1	1	NUM
ftr-449	666	16	-	-	SYM
ftr-449	666	17	20	20	NUM
ftr-449	666	18	.	.	PUNCT
ftr-449	667	1	all	all	DET
ftr-449	667	2	figures	figure	NOUN
ftr-449	667	3	rounded	round	VERB
ftr-449	667	4	to	to	ADP
ftr-449	667	5	the	the	DET
ftr-449	667	6	nearest	near	ADJ
ftr-449	667	7	dollar	dollar	NOUN
ftr-449	667	8	.	.	PUNCT
ftr-449	668	1	107	107	NUM
ftr-449	668	2	.	.	PUNCT
ftr-449	669	1	see	see	VERB
ftr-449	669	2	wolf	wolf	PROPN
ftr-449	669	3	,	,	PUNCT
ftr-449	669	4	supra	supra	PROPN
ftr-449	669	5	note	note	NOUN
ftr-449	669	6	103	103	NUM
ftr-449	669	7	,	,	PUNCT
ftr-449	669	8	at	at	ADP
ftr-449	669	9	57	57	NUM
ftr-449	669	10	-	-	SYM
ftr-449	669	11	60	60	NUM
ftr-449	669	12	.	.	PUNCT
ftr-449	670	1	[	[	X
ftr-449	670	2	vol	vol	NOUN
ftr-449	670	3	.	.	NOUN
ftr-449	670	4	4:8	4:8	NUM
ftr-449	670	5	estate	estate	NOUN
ftr-449	670	6	and	and	CCONJ
ftr-449	670	7	git	git	NOUN
ftr-449	670	8	tax	tax	NOUN
ftr-449	670	9	effects	effect	NOUN
ftr-449	670	10	of	of	ADP
ftr-449	670	11	selling	sell	VERB
ftr-449	670	12	a	a	DET
ftr-449	670	13	remainder	remainder	NOUN
ftr-449	670	14	1	1	NUM
ftr-449	670	15	.	.	PUNCT
ftr-449	671	1	sales	sale	NOUN
ftr-449	671	2	of	of	ADP
ftr-449	671	3	remainders	remainder	NOUN
ftr-449	671	4	in	in	ADP
ftr-449	671	5	high	high	ADJ
ftr-449	671	6	-	-	PUNCT
ftr-449	671	7	growth	growth	NOUN
ftr-449	671	8	properties	property	NOUN
ftr-449	671	9	to	to	PART
ftr-449	671	10	family	family	VERB
ftr-449	671	11	members.-if	members.-if	PRON
ftr-449	671	12	the	the	DET
ftr-449	671	13	holdings	holding	NOUN
ftr-449	671	14	of	of	ADP
ftr-449	671	15	the	the	DET
ftr-449	671	16	d'ambrosio	d'ambrosio	PROPN
ftr-449	671	17	trilogy	trilogy	NOUN
ftr-449	671	18	are	be	AUX
ftr-449	671	19	followed	follow	VERB
ftr-449	671	20	,	,	PUNCT
ftr-449	671	21	sales	sale	NOUN
ftr-449	671	22	of	of	ADP
ftr-449	671	23	a	a	DET
ftr-449	671	24	remainder	remainder	NOUN
ftr-449	671	25	in	in	ADP
ftr-449	671	26	a	a	DET
ftr-449	671	27	grat	grat	NOUN
ftr-449	671	28	to	to	ADP
ftr-449	671	29	a	a	DET
ftr-449	671	30	family	family	NOUN
ftr-449	671	31	member	member	NOUN
ftr-449	671	32	can	can	AUX
ftr-449	671	33	be	be	AUX
ftr-449	671	34	tax	tax	NOUN
ftr-449	671	35	advantageous	advantageous	ADJ
ftr-449	671	36	where	where	SCONJ
ftr-449	671	37	the	the	DET
ftr-449	671	38	economic	economic	ADJ
ftr-449	671	39	growth	growth	NOUN
ftr-449	671	40	in	in	ADP
ftr-449	671	41	the	the	DET
ftr-449	671	42	trust	trust	NOUN
ftr-449	671	43	property	property	NOUN
ftr-449	671	44	(	(	PUNCT
ftr-449	671	45	this	this	PRON
ftr-449	671	46	is	be	AUX
ftr-449	671	47	,	,	PUNCT
ftr-449	671	48	its	its	PRON
ftr-449	671	49	income	income	NOUN
ftr-449	671	50	plus	plus	CCONJ
ftr-449	671	51	appreciation	appreciation	NOUN
ftr-449	671	52	)	)	PUNCT
ftr-449	671	53	exceeds	exceed	VERB
ftr-449	671	54	the	the	DET
ftr-449	671	55	section	section	NOUN
ftr-449	671	56	7520	7520	NUM
ftr-449	671	57	rate.1as	rate.1as	NOUN
ftr-449	671	58	in	in	ADP
ftr-449	671	59	that	that	DET
ftr-449	671	60	case	case	NOUN
ftr-449	671	61	,	,	PUNCT
ftr-449	671	62	only	only	ADV
ftr-449	671	63	a	a	DET
ftr-449	671	64	portion	portion	NOUN
ftr-449	671	65	of	of	ADP
ftr-449	671	66	the	the	DET
ftr-449	671	67	grat	grat	NOUN
ftr-449	671	68	's	's	PART
ftr-449	671	69	growth	growth	NOUN
ftr-449	671	70	will	will	AUX
ftr-449	671	71	be	be	AUX
ftr-449	671	72	used	use	VERB
ftr-449	671	73	to	to	PART
ftr-449	671	74	fund	fund	VERB
ftr-449	671	75	the	the	DET
ftr-449	671	76	annual	annual	ADJ
ftr-449	671	77	annuity	annuity	NOUN
ftr-449	671	78	payments	payment	NOUN
ftr-449	671	79	to	to	ADP
ftr-449	671	80	the	the	DET
ftr-449	671	81	grantor	grantor	NOUN
ftr-449	671	82	.	.	PUNCT
ftr-449	672	1	the	the	DET
ftr-449	672	2	balance	balance	NOUN
ftr-449	672	3	will	will	AUX
ftr-449	672	4	be	be	AUX
ftr-449	672	5	kept	keep	VERB
ftr-449	672	6	in	in	ADP
ftr-449	672	7	the	the	DET
ftr-449	672	8	trust	trust	NOUN
ftr-449	672	9	and	and	CCONJ
ftr-449	672	10	will	will	AUX
ftr-449	672	11	pass	pass	VERB
ftr-449	672	12	to	to	ADP
ftr-449	672	13	the	the	DET
ftr-449	672	14	remainderman	remainderman	NOUN
ftr-449	672	15	upon	upon	SCONJ
ftr-449	672	16	the	the	DET
ftr-449	672	17	trust	trust	NOUN
ftr-449	672	18	's	's	PART
ftr-449	672	19	termination	termination	NOUN
ftr-449	672	20	.	.	PUNCT
ftr-449	673	1	if	if	SCONJ
ftr-449	673	2	the	the	DET
ftr-449	673	3	remainderman	remainderman	NOUN
ftr-449	673	4	paid	pay	VERB
ftr-449	673	5	full	full	ADJ
ftr-449	673	6	actuarial	actuarial	ADJ
ftr-449	673	7	value	value	NOUN
ftr-449	673	8	for	for	ADP
ftr-449	673	9	his	his	PRON
ftr-449	673	10	remainder	remainder	NOUN
ftr-449	673	11	interest	interest	NOUN
ftr-449	673	12	,	,	PUNCT
ftr-449	673	13	there	there	PRON
ftr-449	673	14	will	will	AUX
ftr-449	673	15	be	be	AUX
ftr-449	673	16	no	no	DET
ftr-449	673	17	gift	gift	NOUN
ftr-449	673	18	tax	tax	NOUN
ftr-449	673	19	on	on	ADP
ftr-449	673	20	the	the	DET
ftr-449	673	21	establishment	establishment	NOUN
ftr-449	673	22	of	of	ADP
ftr-449	673	23	the	the	DET
ftr-449	673	24	trust	trust	NOUN
ftr-449	673	25	,	,	PUNCT
ftr-449	673	26	and	and	CCONJ
ftr-449	673	27	under	under	ADP
ftr-449	673	28	the	the	DET
ftr-449	673	29	holdings	holding	NOUN
ftr-449	673	30	of	of	ADP
ftr-449	673	31	the	the	DET
ftr-449	673	32	d'ambrosio	d'ambrosio	PROPN
ftr-449	673	33	trilogy	trilogy	NOUN
ftr-449	673	34	,	,	PUNCT
ftr-449	673	35	no	no	DET
ftr-449	673	36	estate	estate	NOUN
ftr-449	673	37	tax	tax	NOUN
ftr-449	673	38	at	at	ADP
ftr-449	673	39	the	the	DET
ftr-449	673	40	grantor	grantor	NOUN
ftr-449	673	41	's	's	PART
ftr-449	673	42	death	death	NOUN
ftr-449	673	43	.	.	PUNCT
ftr-449	673	44	"	"	PUNCT
ftr-449	674	1	since	since	SCONJ
ftr-449	674	2	the	the	DET
ftr-449	674	3	grat	grat	NOUN
ftr-449	674	4	will	will	AUX
ftr-449	674	5	be	be	AUX
ftr-449	674	6	excluded	exclude	VERB
ftr-449	674	7	from	from	ADP
ftr-449	674	8	the	the	DET
ftr-449	674	9	grantor	grantor	NOUN
ftr-449	674	10	's	's	PART
ftr-449	674	11	gross	gross	ADJ
ftr-449	674	12	estate	estate	NOUN
ftr-449	674	13	,	,	PUNCT
ftr-449	674	14	the	the	DET
ftr-449	674	15	portion	portion	NOUN
ftr-449	674	16	of	of	ADP
ftr-449	674	17	the	the	DET
ftr-449	674	18	growth	growth	NOUN
ftr-449	674	19	not	not	PART
ftr-449	674	20	used	use	VERB
ftr-449	674	21	to	to	PART
ftr-449	674	22	fund	fund	VERB
ftr-449	674	23	the	the	DET
ftr-449	674	24	annual	annual	ADJ
ftr-449	674	25	annuity	annuity	NOUN
ftr-449	674	26	payments	payment	NOUN
ftr-449	674	27	passes	pass	VERB
ftr-449	674	28	to	to	ADP
ftr-449	674	29	the	the	DET
ftr-449	674	30	remainderman	remainderman	NOUN
ftr-449	674	31	free	free	ADJ
ftr-449	674	32	of	of	ADP
ftr-449	674	33	any	any	DET
ftr-449	674	34	transfer	transfer	NOUN
ftr-449	674	35	tax	tax	NOUN
ftr-449	674	36	.	.	PUNCT
ftr-449	675	1	"	"	PUNCT
ftr-449	675	2	'	'	PUNCT
ftr-449	675	3	the	the	DET
ftr-449	675	4	actual	actual	ADJ
ftr-449	675	5	reduction	reduction	NOUN
ftr-449	675	6	in	in	ADP
ftr-449	675	7	the	the	DET
ftr-449	675	8	grantor	grantor	NOUN
ftr-449	675	9	's	's	PART
ftr-449	675	10	gross	gross	ADJ
ftr-449	675	11	estate	estate	NOUN
ftr-449	675	12	-	-	PUNCT
ftr-449	675	13	and	and	CCONJ
ftr-449	675	14	thus	thus	ADV
ftr-449	675	15	the	the	DET
ftr-449	675	16	tax	tax	NOUN
ftr-449	675	17	benefit	benefit	NOUN
ftr-449	675	18	of	of	ADP
ftr-449	675	19	this	this	DET
ftr-449	675	20	strategy	strategy	NOUN
ftr-449	675	21	,	,	PUNCT
ftr-449	675	22	if	if	SCONJ
ftr-449	675	23	any	any	PRON
ftr-449	675	24	-	-	PUNCT
ftr-449	675	25	depends	depend	VERB
ftr-449	675	26	not	not	PART
ftr-449	675	27	only	only	ADV
ftr-449	675	28	on	on	ADP
ftr-449	675	29	the	the	DET
ftr-449	675	30	rate	rate	NOUN
ftr-449	675	31	of	of	ADP
ftr-449	675	32	growth	growth	NOUN
ftr-449	675	33	in	in	ADP
ftr-449	675	34	the	the	DET
ftr-449	675	35	grat	grat	NOUN
ftr-449	675	36	property	property	NOUN
ftr-449	675	37	,	,	PUNCT
ftr-449	675	38	but	but	CCONJ
ftr-449	675	39	also	also	ADV
ftr-449	675	40	on	on	ADP
ftr-449	675	41	the	the	DET
ftr-449	675	42	offsetting	offset	VERB
ftr-449	675	43	increases	increase	NOUN
ftr-449	675	44	in	in	ADP
ftr-449	675	45	the	the	DET
ftr-449	675	46	grantor	grantor	NOUN
ftr-449	675	47	's	's	PART
ftr-449	675	48	gross	gross	ADJ
ftr-449	675	49	estate	estate	NOUN
ftr-449	675	50	resulting	result	VERB
ftr-449	675	51	from	from	ADP
ftr-449	675	52	her	her	PRON
ftr-449	675	53	receipt	receipt	NOUN
ftr-449	675	54	of	of	ADP
ftr-449	675	55	consideration	consideration	NOUN
ftr-449	675	56	from	from	ADP
ftr-449	675	57	the	the	DET
ftr-449	675	58	sale	sale	NOUN
ftr-449	675	59	of	of	ADP
ftr-449	675	60	the	the	DET
ftr-449	675	61	remainder	remainder	NOUN
ftr-449	675	62	,	,	PUNCT
ftr-449	675	63	her	her	PRON
ftr-449	675	64	annuity	annuity	NOUN
ftr-449	675	65	payments	payment	NOUN
ftr-449	675	66	,	,	PUNCT
ftr-449	675	67	and	and	CCONJ
ftr-449	675	68	any	any	DET
ftr-449	675	69	growth	growth	NOUN
ftr-449	675	70	on	on	ADP
ftr-449	675	71	those	those	DET
ftr-449	675	72	amounts	amount	NOUN
ftr-449	675	73	.	.	PUNCT
ftr-449	675	74	"	"	PUNCT
ftr-449	675	75	'	'	PUNCT
ftr-449	675	76	108	108	NUM
ftr-449	675	77	.	.	PUNCT
ftr-449	676	1	see	see	VERB
ftr-449	676	2	lawrence	lawrence	PROPN
ftr-449	676	3	p.	p.	PROPN
ftr-449	676	4	katzenstein	katzenstein	PROPN
ftr-449	676	5	,	,	PUNCT
ftr-449	676	6	economic	economic	ADJ
ftr-449	676	7	and	and	CCONJ
ftr-449	676	8	valuation	valuation	NOUN
ftr-449	676	9	planning	planning	NOUN
ftr-449	676	10	opportunities	opportunity	NOUN
ftr-449	676	11	:	:	PUNCT
ftr-449	676	12	grits	grit	NOUN
ftr-449	676	13	,	,	PUNCT
ftr-449	676	14	grats	grat	NOUN
ftr-449	676	15	,	,	PUNCT
ftr-449	676	16	gruts	grut	NOUN
ftr-449	676	17	and	and	CCONJ
ftr-449	676	18	qprts	qprt	NOUN
ftr-449	676	19	,	,	PUNCT
ftr-449	676	20	sb90	sb90	PROPN
ftr-449	676	21	ali	ali	PROPN
ftr-449	676	22	-	-	PUNCT
ftr-449	676	23	aba	aba	PROPN
ftr-449	676	24	1221	1221	NUM
ftr-449	676	25	(	(	PUNCT
ftr-449	676	26	1997	1997	NUM
ftr-449	676	27	)	)	PUNCT
ftr-449	676	28	.	.	PUNCT
ftr-449	677	1	mr	mr	PROPN
ftr-449	677	2	.	.	PROPN
ftr-449	677	3	katzcnstcin	katzcnstcin	PROPN
ftr-449	677	4	points	point	VERB
ftr-449	677	5	out	out	ADP
ftr-449	677	6	that	that	SCONJ
ftr-449	677	7	if	if	SCONJ
ftr-449	677	8	the	the	DET
ftr-449	677	9	grat	grat	NOUN
ftr-449	677	10	's	's	PART
ftr-449	677	11	rate	rate	NOUN
ftr-449	677	12	of	of	ADP
ftr-449	677	13	economic	economic	ADJ
ftr-449	677	14	growth	growth	NOUN
ftr-449	677	15	exceeds	exceed	VERB
ftr-449	677	16	the	the	DET
ftr-449	677	17	§	§	PROPN
ftr-449	677	18	7520	7520	NUM
ftr-449	677	19	rate	rate	NOUN
ftr-449	677	20	,	,	PUNCT
ftr-449	677	21	the	the	DET
ftr-449	677	22	grantor	grantor	NOUN
ftr-449	677	23	will	will	AUX
ftr-449	677	24	be	be	AUX
ftr-449	677	25	able	able	ADJ
ftr-449	677	26	to	to	PART
ftr-449	677	27	transfer	transfer	VERB
ftr-449	677	28	the	the	DET
ftr-449	677	29	excess	excess	ADJ
ftr-449	677	30	amount	amount	NOUN
ftr-449	677	31	to	to	ADP
ftr-449	677	32	family	family	NOUN
ftr-449	677	33	members	member	NOUN
ftr-449	677	34	without	without	ADP
ftr-449	677	35	transfer	transfer	NOUN
ftr-449	677	36	tax	tax	NOUN
ftr-449	677	37	cost	cost	NOUN
ftr-449	677	38	.	.	PUNCT
ftr-449	678	1	see	see	VERB
ftr-449	678	2	i	i	PRON
ftr-449	678	3	d.	d.	PROPN
ftr-449	678	4	at	at	ADP
ftr-449	678	5	1223	1223	NUM
ftr-449	678	6	-	-	SYM
ftr-449	678	7	27	27	NUM
ftr-449	678	8	.	.	PUNCT
ftr-449	679	1	see	see	VERB
ftr-449	679	2	also	also	ADV
ftr-449	679	3	jonathan	jonathan	PROPN
ftr-449	679	4	g.	g.	PROPN
ftr-449	679	5	blattmachr	blattmachr	PROPN
ftr-449	679	6	&	&	CCONJ
ftr-449	679	7	georgiana	georgiana	PROPN
ftr-449	679	8	j.	j.	PROPN
ftr-449	679	9	slade	slade	PROPN
ftr-449	679	10	,	,	PUNCT
ftr-449	679	11	partial	partial	ADJ
ftr-449	679	12	interests	interest	NOUN
ftr-449	679	13	-	-	PUNCT
ftr-449	679	14	grats	grat	NOUN
ftr-449	679	15	.	.	PUNCT
ftr-449	680	1	gruts	grut	NOUN
ftr-449	680	2	,	,	PUNCT
ftr-449	680	3	qrpts	qrpt	NOUN
ftr-449	680	4	(	(	PUNCT
ftr-449	680	5	section	section	NOUN
ftr-449	680	6	2702	2702	NUM
ftr-449	680	7	)	)	PUNCT
ftr-449	680	8	,	,	PUNCT
ftr-449	680	9	836	836	NUM
ftr-449	680	10	tax	tax	NOUN
ftr-449	680	11	mgmt	mgmt	NOUN
ftr-449	680	12	.	.	PUNCT
ftr-449	681	1	(	(	PUNCT
ftr-449	681	2	bna	bna	PROPN
ftr-449	681	3	)	)	PUNCT
ftr-449	681	4	§	§	PROPN
ftr-449	681	5	iv.f.2	iv.f.2	PROPN
ftr-449	681	6	.	.	PUNCT
ftr-449	682	1	at	at	ADP
ftr-449	682	2	a-42	a-42	PROPN
ftr-449	682	3	(	(	PUNCT
ftr-449	682	4	1996	1996	NUM
ftr-449	682	5	)	)	PUNCT
ftr-449	682	6	(	(	PUNCT
ftr-449	682	7	noting	note	VERB
ftr-449	682	8	that	that	SCONJ
ftr-449	682	9	grat	grat	PROPN
ftr-449	682	10	is	be	AUX
ftr-449	682	11	effective	effective	ADJ
ftr-449	682	12	transfer	transfer	NOUN
ftr-449	682	13	tax	tax	NOUN
ftr-449	682	14	technique	technique	NOUN
ftr-449	682	15	only	only	ADV
ftr-449	682	16	where	where	SCONJ
ftr-449	682	17	grat	grat	NOUN
ftr-449	682	18	earns	earn	VERB
ftr-449	682	19	more	more	ADJ
ftr-449	682	20	than	than	ADP
ftr-449	682	21	the	the	DET
ftr-449	682	22	applicable	applicable	ADJ
ftr-449	682	23	§	§	PROPN
ftr-449	682	24	7520	7520	NUM
ftr-449	682	25	rate	rate	NOUN
ftr-449	682	26	)	)	PUNCT
ftr-449	682	27	.	.	PUNCT
ftr-449	683	1	109	109	NUM
ftr-449	683	2	.	.	PUNCT
ftr-449	684	1	see	see	VERB
ftr-449	684	2	supra	supra	PROPN
ftr-449	684	3	notes	note	VERB
ftr-449	684	4	33	33	NUM
ftr-449	684	5	-	-	SYM
ftr-449	684	6	35	35	NUM
ftr-449	684	7	(	(	PUNCT
ftr-449	684	8	gift	gift	NOUN
ftr-449	684	9	tax	tax	NOUN
ftr-449	684	10	)	)	PUNCT
ftr-449	684	11	,	,	PUNCT
ftr-449	684	12	and	and	CCONJ
ftr-449	684	13	7	7	NUM
ftr-449	684	14	-	-	SYM
ftr-449	684	15	9	9	NUM
ftr-449	684	16	(	(	PUNCT
ftr-449	684	17	estate	estate	NOUN
ftr-449	684	18	tax	tax	NOUN
ftr-449	684	19	)	)	PUNCT
ftr-449	684	20	.	.	PUNCT
ftr-449	685	1	110	110	NUM
ftr-449	685	2	.	.	X
ftr-449	686	1	assume	assume	VERB
ftr-449	686	2	m	m	PROPN
ftr-449	686	3	,	,	PUNCT
ftr-449	686	4	having	have	VERB
ftr-449	686	5	a	a	DET
ftr-449	686	6	life	life	NOUN
ftr-449	686	7	expectancy	expectancy	NOUN
ftr-449	686	8	of	of	ADP
ftr-449	686	9	five	five	NUM
ftr-449	686	10	years	year	NOUN
ftr-449	686	11	,	,	PUNCT
ftr-449	686	12	establishes	establish	VERB
ftr-449	686	13	a	a	DET
ftr-449	686	14	grat	grat	NOUN
ftr-449	686	15	with	with	ADP
ftr-449	686	16	property	property	NOUN
ftr-449	686	17	having	have	VERB
ftr-449	686	18	a	a	DET
ftr-449	686	19	value	value	NOUN
ftr-449	686	20	of	of	ADP
ftr-449	686	21	$	$	SYM
ftr-449	686	22	100,000	100,000	NUM
ftr-449	686	23	when	when	SCONJ
ftr-449	686	24	the	the	DET
ftr-449	686	25	§	§	PROPN
ftr-449	686	26	7520	7520	NUM
ftr-449	686	27	rate	rate	NOUN
ftr-449	686	28	is	be	AUX
ftr-449	686	29	6	6	NUM
ftr-449	686	30	%	%	NOUN
ftr-449	686	31	;	;	PUNCT
ftr-449	686	32	fixes	fix	VERB
ftr-449	686	33	the	the	DET
ftr-449	686	34	annual	annual	ADJ
ftr-449	686	35	annuity	annuity	NOUN
ftr-449	686	36	payment	payment	NOUN
ftr-449	686	37	at	at	ADP
ftr-449	686	38	$	$	SYM
ftr-449	686	39	6,000	6,000	NUM
ftr-449	686	40	(	(	PUNCT
ftr-449	686	41	based	base	VERB
ftr-449	686	42	on	on	ADP
ftr-449	686	43	the	the	DET
ftr-449	686	44	§	§	PROPN
ftr-449	686	45	7520	7520	NUM
ftr-449	686	46	rate	rate	NOUN
ftr-449	686	47	of	of	ADP
ftr-449	686	48	6	6	NUM
ftr-449	686	49	%	%	NOUN
ftr-449	686	50	)	)	PUNCT
ftr-449	686	51	;	;	PUNCT
ftr-449	686	52	and	and	CCONJ
ftr-449	686	53	sells	sell	VERB
ftr-449	686	54	the	the	DET
ftr-449	686	55	remainder	remainder	NOUN
ftr-449	686	56	interest	interest	NOUN
ftr-449	686	57	therein	therein	ADV
ftr-449	686	58	to	to	ADP
ftr-449	686	59	n	n	CCONJ
ftr-449	686	60	,	,	PUNCT
ftr-449	686	61	a	a	DET
ftr-449	686	62	family	family	NOUN
ftr-449	686	63	member	member	NOUN
ftr-449	686	64	,	,	PUNCT
ftr-449	686	65	for	for	ADP
ftr-449	686	66	its	its	PRON
ftr-449	686	67	actuarial	actuarial	ADJ
ftr-449	686	68	value	value	NOUN
ftr-449	686	69	of	of	ADP
ftr-449	686	70	$	$	SYM
ftr-449	686	71	74,726	74,726	NUM
ftr-449	686	72	.	.	PUNCT
ftr-449	687	1	actuarial	actuarial	ADJ
ftr-449	687	2	values	value	NOUN
ftr-449	687	3	,	,	PUNCT
ftr-449	687	4	supra	supra	PROPN
ftr-449	687	5	note	note	NOUN
ftr-449	687	6	60	60	NUM
ftr-449	687	7	,	,	PUNCT
ftr-449	687	8	table	table	NOUN
ftr-449	687	9	b	b	PROPN
ftr-449	687	10	(	(	PUNCT
ftr-449	687	11	6.0	6.0	NUM
ftr-449	687	12	)	)	PUNCT
ftr-449	687	13	at	at	ADP
ftr-449	687	14	3	3	NUM
ftr-449	687	15	-	-	SYM
ftr-449	687	16	10	10	NUM
ftr-449	687	17	.	.	PUNCT
ftr-449	687	18	assume	assume	VERB
ftr-449	687	19	that	that	SCONJ
ftr-449	687	20	m	m	VERB
ftr-449	687	21	exactly	exactly	ADV
ftr-449	687	22	lives	live	VERB
ftr-449	687	23	out	out	ADP
ftr-449	687	24	her	her	PRON
ftr-449	687	25	life	life	NOUN
ftr-449	687	26	expectancy	expectancy	NOUN
ftr-449	687	27	of	of	ADP
ftr-449	687	28	five	five	NUM
ftr-449	687	29	years	year	NOUN
ftr-449	687	30	and	and	CCONJ
ftr-449	687	31	that	that	SCONJ
ftr-449	687	32	the	the	DET
ftr-449	687	33	grat	grat	PROPN
ftr-449	687	34	property	property	NOUN
ftr-449	687	35	realizes	realize	VERB
ftr-449	687	36	economic	economic	ADJ
ftr-449	687	37	growth	growth	NOUN
ftr-449	687	38	of	of	ADP
ftr-449	687	39	15	15	NUM
ftr-449	687	40	%	%	NOUN
ftr-449	687	41	during	during	ADP
ftr-449	687	42	that	that	DET
ftr-449	687	43	period	period	NOUN
ftr-449	687	44	.	.	PUNCT
ftr-449	688	1	because	because	SCONJ
ftr-449	688	2	the	the	DET
ftr-449	688	3	annuity	annuity	NOUN
ftr-449	688	4	payments	payment	NOUN
ftr-449	688	5	remained	remained	AUX
ftr-449	688	6	fixed	fix	VERB
ftr-449	688	7	at	at	ADP
ftr-449	688	8	$	$	SYM
ftr-449	688	9	6,000	6,000	NUM
ftr-449	688	10	while	while	SCONJ
ftr-449	688	11	the	the	DET
ftr-449	688	12	actual	actual	ADJ
ftr-449	688	13	economic	economic	ADJ
ftr-449	688	14	growth	growth	NOUN
ftr-449	688	15	in	in	ADP
ftr-449	688	16	the	the	DET
ftr-449	688	17	grat	grat	NOUN
ftr-449	688	18	was	be	AUX
ftr-449	688	19	15	15	NUM
ftr-449	688	20	%	%	NOUN
ftr-449	688	21	,	,	PUNCT
ftr-449	688	22	the	the	DET
ftr-449	688	23	grat	grat	NOUN
ftr-449	688	24	will	will	AUX
ftr-449	688	25	have	have	AUX
ftr-449	688	26	grown	grow	VERB
ftr-449	688	27	from	from	ADP
ftr-449	688	28	$	$	SYM
ftr-449	688	29	100,000	100,000	NUM
ftr-449	688	30	when	when	SCONJ
ftr-449	688	31	m	m	VERB
ftr-449	688	32	created	create	VERB
ftr-449	688	33	it	it	PRON
ftr-449	688	34	,	,	PUNCT
ftr-449	688	35	to	to	ADP
ftr-449	688	36	s	s	PRON
ftr-449	688	37	160,682	160,682	NUM
ftr-449	688	38	when	when	SCONJ
ftr-449	688	39	she	she	PRON
ftr-449	688	40	died	die	VERB
ftr-449	688	41	-	-	PUNCT
ftr-449	688	42	an	an	DET
ftr-449	688	43	increase	increase	NOUN
ftr-449	688	44	in	in	ADP
ftr-449	688	45	value	value	NOUN
ftr-449	688	46	of	of	ADP
ftr-449	688	47	$	$	SYM
ftr-449	688	48	60,681	60,681	NUM
ftr-449	688	49	:	:	PUNCT
ftr-449	688	50	value	value	NOUN
ftr-449	688	51	of	of	ADP
ftr-449	688	52	grat	grat	ADJ
ftr-449	688	53	growth	growth	NOUN
ftr-449	688	54	in	in	ADP
ftr-449	688	55	value	value	NOUN
ftr-449	688	56	of	of	ADP
ftr-449	688	57	annuity	annuity	NOUN
ftr-449	688	58	payment	payment	NOUN
ftr-449	688	59	value	value	NOUN
ftr-449	688	60	of	of	ADP
ftr-449	688	61	grat	grat	ADJ
ftr-449	688	62	year	year	NOUN
ftr-449	688	63	at	at	ADP
ftr-449	688	64	year	year	NOUN
ftr-449	688	65	-	-	PUNCT
ftr-449	688	66	beginning	begin	VERB
ftr-449	688	67	grat	grat	NOUN
ftr-449	688	68	during	during	ADP
ftr-449	688	69	year	year	NOUN
ftr-449	688	70	during	during	ADP
ftr-449	688	71	year	year	NOUN
ftr-449	688	72	at	at	ADP
ftr-449	688	73	)	)	PUNCT
ftr-449	688	74	ear	ear	NOUN
ftr-449	688	75	-	-	PUNCT
ftr-449	688	76	end	end	NOUN
ftr-449	688	77	1	1	NUM
ftr-449	688	78	$	$	SYM
ftr-449	688	79	100,000	100,000	NUM
ftr-449	688	80	$	$	SYM
ftr-449	688	81	15,000	15,000	NUM
ftr-449	688	82	(	(	PUNCT
ftr-449	688	83	$	$	SYM
ftr-449	688	84	6,000	6,000	NUM
ftr-449	688	85	)	)	PUNCT
ftr-449	688	86	s109,000	s109,000	ADJ
ftr-449	688	87	2	2	NUM
ftr-449	688	88	109,000	109,000	NUM
ftr-449	688	89	16,350	16,350	NUM
ftr-449	688	90	(	(	PUNCT
ftr-449	688	91	6,000	6,000	NUM
ftr-449	688	92	)	)	PUNCT
ftr-449	688	93	119,350	119,350	NUM
ftr-449	688	94	3	3	NUM
ftr-449	688	95	119,350	119,350	NUM
ftr-449	688	96	17,903	17,903	NUM
ftr-449	688	97	(	(	PUNCT
ftr-449	688	98	6,000	6,000	NUM
ftr-449	688	99	)	)	PUNCT
ftr-449	688	100	131,253	131,253	NUM
ftr-449	688	101	4	4	NUM
ftr-449	688	102	131,253	131,253	NUM
ftr-449	688	103	19,688	19,688	NUM
ftr-449	688	104	(	(	PUNCT
ftr-449	688	105	6,000	6,000	NUM
ftr-449	688	106	)	)	PUNCT
ftr-449	688	107	144,940	144,940	NUM
ftr-449	688	108	5	5	NUM
ftr-449	688	109	144,941	144,941	NUM
ftr-449	688	110	21,741	21,741	NUM
ftr-449	688	111	(	(	PUNCT
ftr-449	688	112	6,000	6,000	NUM
ftr-449	688	113	)	)	PUNCT
ftr-449	688	114	160,681	160,681	NUM
ftr-449	688	115	111	111	NUM
ftr-449	688	116	.	.	PUNCT
ftr-449	689	1	for	for	ADP
ftr-449	689	2	example	example	NOUN
ftr-449	689	3	,	,	PUNCT
ftr-449	689	4	assume	assume	VERB
ftr-449	689	5	in	in	ADP
ftr-449	689	6	the	the	DET
ftr-449	689	7	case	case	NOUN
ftr-449	689	8	described	describe	VERB
ftr-449	689	9	in	in	ADP
ftr-449	689	10	the	the	DET
ftr-449	689	11	preceding	precede	VERB
ftr-449	689	12	footnote	footnote	NOUN
ftr-449	689	13	that	that	PRON
ftr-449	689	14	u	u	PRON
ftr-449	689	15	realized	realize	VERB
ftr-449	689	16	a	a	DET
ftr-449	689	17	10	10	NUM
ftr-449	689	18	%	%	NOUN
ftr-449	689	19	growth	growth	NOUN
ftr-449	689	20	rate	rate	NOUN
ftr-449	689	21	on	on	ADP
ftr-449	689	22	the	the	DET
ftr-449	689	23	consideration	consideration	NOUN
ftr-449	689	24	she	she	PRON
ftr-449	689	25	received	receive	VERB
ftr-449	689	26	for	for	ADP
ftr-449	689	27	the	the	DET
ftr-449	689	28	remainder	remainder	NOUN
ftr-449	689	29	(	(	PUNCT
ftr-449	689	30	i.e.	i.e.	X
ftr-449	689	31	,	,	PUNCT
ftr-449	689	32	s74,726	s74,726	NOUN
ftr-449	689	33	)	)	PUNCT
ftr-449	689	34	1999	1999	NUM
ftr-449	689	35	]	]	PUNCT
ftr-449	689	36	florida	florida	PROPN
ftr-449	689	37	tax	tax	PROPN
ftr-449	689	38	review	review	NOUN
ftr-449	689	39	an	an	DET
ftr-449	689	40	obvious	obvious	ADJ
ftr-449	689	41	risk	risk	NOUN
ftr-449	689	42	in	in	ADP
ftr-449	689	43	this	this	DET
ftr-449	689	44	strategy	strategy	NOUN
ftr-449	689	45	is	be	AUX
ftr-449	689	46	that	that	SCONJ
ftr-449	689	47	the	the	DET
ftr-449	689	48	economic	economic	ADJ
ftr-449	689	49	growth	growth	NOUN
ftr-449	689	50	in	in	ADP
ftr-449	689	51	the	the	DET
ftr-449	689	52	grat	grat	ADJ
ftr-449	689	53	property	property	NOUN
ftr-449	689	54	may	may	AUX
ftr-449	689	55	fail	fail	VERB
ftr-449	689	56	to	to	PART
ftr-449	689	57	exceed	exceed	VERB
ftr-449	689	58	the	the	DET
ftr-449	689	59	section	section	NOUN
ftr-449	689	60	7520	7520	NUM
ftr-449	689	61	rate	rate	NOUN
ftr-449	689	62	;	;	PUNCT
ftr-449	689	63	indeed	indeed	ADV
ftr-449	689	64	,	,	PUNCT
ftr-449	689	65	it	it	PRON
ftr-449	689	66	is	be	AUX
ftr-449	689	67	always	always	ADV
ftr-449	689	68	possible	possible	ADJ
ftr-449	689	69	that	that	SCONJ
ftr-449	689	70	the	the	DET
ftr-449	689	71	grat	grat	PROPN
ftr-449	689	72	property	property	NOUN
ftr-449	689	73	may	may	AUX
ftr-449	689	74	experience	experience	VERB
ftr-449	689	75	a	a	DET
ftr-449	689	76	loss	loss	NOUN
ftr-449	689	77	.	.	PUNCT
ftr-449	690	1	if	if	SCONJ
ftr-449	690	2	so	so	ADV
ftr-449	690	3	,	,	PUNCT
ftr-449	690	4	the	the	DET
ftr-449	690	5	strategy	strategy	NOUN
ftr-449	690	6	may	may	AUX
ftr-449	690	7	boomerang	boomerang	VERB
ftr-449	690	8	,	,	PUNCT
ftr-449	690	9	since	since	SCONJ
ftr-449	690	10	the	the	DET
ftr-449	690	11	amount	amount	NOUN
ftr-449	690	12	removed	remove	VERB
ftr-449	690	13	from	from	ADP
ftr-449	690	14	the	the	DET
ftr-449	690	15	grantor	grantor	NOUN
ftr-449	690	16	's	's	PART
ftr-449	690	17	gross	gross	ADJ
ftr-449	690	18	estate	estate	NOUN
ftr-449	690	19	(	(	PUNCT
ftr-449	690	20	i.e.	i.e.	X
ftr-449	690	21	,	,	PUNCT
ftr-449	690	22	the	the	DET
ftr-449	690	23	value	value	NOUN
ftr-449	690	24	of	of	ADP
ftr-449	690	25	the	the	DET
ftr-449	690	26	grat	grat	NOUN
ftr-449	690	27	upon	upon	SCONJ
ftr-449	690	28	the	the	DET
ftr-449	690	29	grantor	grantor	NOUN
ftr-449	690	30	's	's	PART
ftr-449	690	31	death	death	NOUN
ftr-449	690	32	)	)	PUNCT
ftr-449	690	33	is	be	AUX
ftr-449	690	34	likely	likely	ADJ
ftr-449	690	35	to	to	PART
ftr-449	690	36	be	be	AUX
ftr-449	690	37	less	less	ADJ
ftr-449	690	38	than	than	ADP
ftr-449	690	39	the	the	DET
ftr-449	690	40	amount	amount	NOUN
ftr-449	690	41	added	add	VERB
ftr-449	690	42	back	back	ADP
ftr-449	690	43	to	to	ADP
ftr-449	690	44	her	her	PRON
ftr-449	690	45	gross	gross	ADJ
ftr-449	690	46	estate	estate	NOUN
ftr-449	690	47	by	by	ADP
ftr-449	690	48	the	the	DET
ftr-449	690	49	consideration	consideration	NOUN
ftr-449	690	50	received	receive	VERB
ftr-449	690	51	for	for	ADP
ftr-449	690	52	the	the	DET
ftr-449	690	53	remainder	remainder	NOUN
ftr-449	690	54	,	,	PUNCT
ftr-449	690	55	the	the	DET
ftr-449	690	56	annuity	annuity	NOUN
ftr-449	690	57	payments	payment	NOUN
ftr-449	690	58	,	,	PUNCT
ftr-449	690	59	and	and	CCONJ
ftr-449	690	60	any	any	DET
ftr-449	690	61	growth	growth	NOUN
ftr-449	690	62	in	in	ADP
ftr-449	690	63	these	these	DET
ftr-449	690	64	amounts	amount	NOUN
ftr-449	690	65	.	.	PUNCT
ftr-449	691	1	nevertheless	nevertheless	ADV
ftr-449	691	2	,	,	PUNCT
ftr-449	691	3	taxpayers	taxpayer	NOUN
ftr-449	691	4	who	who	PRON
ftr-449	691	5	are	be	AUX
ftr-449	691	6	convinced	convinced	ADJ
ftr-449	691	7	that	that	SCONJ
ftr-449	691	8	the	the	DET
ftr-449	691	9	total	total	ADJ
ftr-449	691	10	economic	economic	ADJ
ftr-449	691	11	return	return	NOUN
ftr-449	691	12	on	on	ADP
ftr-449	691	13	the	the	DET
ftr-449	691	14	underlying	underlie	VERB
ftr-449	691	15	property	property	NOUN
ftr-449	691	16	will	will	AUX
ftr-449	691	17	significantly	significantly	ADV
ftr-449	691	18	outpace	outpace	VERB
ftr-449	691	19	the	the	DET
ftr-449	691	20	section	section	NOUN
ftr-449	691	21	7520	7520	NUM
ftr-449	691	22	rate	rate	NOUN
ftr-449	691	23	may	may	AUX
ftr-449	691	24	want	want	VERB
ftr-449	691	25	to	to	PART
ftr-449	691	26	consider	consider	VERB
ftr-449	691	27	selling	sell	VERB
ftr-449	691	28	a	a	DET
ftr-449	691	29	remainder	remainder	NOUN
ftr-449	691	30	to	to	ADP
ftr-449	691	31	a	a	DET
ftr-449	691	32	family	family	NOUN
ftr-449	691	33	member	member	NOUN
ftr-449	691	34	.	.	PUNCT
ftr-449	692	1	if	if	SCONJ
ftr-449	692	2	they	they	PRON
ftr-449	692	3	live	live	VERB
ftr-449	692	4	outside	outside	ADP
ftr-449	692	5	the	the	DET
ftr-449	692	6	third	third	ADJ
ftr-449	692	7	,	,	PUNCT
ftr-449	692	8	fifth	fifth	ADJ
ftr-449	692	9	or	or	CCONJ
ftr-449	692	10	ninth	ninth	ADJ
ftr-449	692	11	circuits	circuit	NOUN
ftr-449	692	12	,	,	PUNCT
ftr-449	692	13	they	they	PRON
ftr-449	692	14	must	must	AUX
ftr-449	692	15	also	also	ADV
ftr-449	692	16	assess	assess	VERB
ftr-449	692	17	the	the	DET
ftr-449	692	18	likelihood	likelihood	NOUN
ftr-449	692	19	of	of	ADP
ftr-449	692	20	their	their	PRON
ftr-449	692	21	circuit	circuit	NOUN
ftr-449	692	22	following	follow	VERB
ftr-449	692	23	the	the	DET
ftr-449	692	24	holdings	holding	NOUN
ftr-449	692	25	of	of	ADP
ftr-449	692	26	the	the	DET
ftr-449	692	27	d'ambrosio	d'ambrosio	PROPN
ftr-449	692	28	trilogy	trilogy	NOUN
ftr-449	692	29	.	.	PUNCT
ftr-449	693	1	moreover	moreover	ADV
ftr-449	693	2	,	,	PUNCT
ftr-449	693	3	their	their	PRON
ftr-449	693	4	planners	planner	NOUN
ftr-449	693	5	will	will	AUX
ftr-449	693	6	need	need	VERB
ftr-449	693	7	to	to	PART
ftr-449	693	8	determine	determine	VERB
ftr-449	693	9	how	how	SCONJ
ftr-449	693	10	to	to	PART
ftr-449	693	11	fund	fund	VERB
ftr-449	693	12	the	the	DET
ftr-449	693	13	annual	annual	ADJ
ftr-449	693	14	annuity	annuity	NOUN
ftr-449	693	15	payments	payment	NOUN
ftr-449	693	16	since	since	SCONJ
ftr-449	693	17	income	income	NOUN
ftr-449	693	18	alone	alone	ADV
ftr-449	693	19	will	will	AUX
ftr-449	693	20	probably	probably	ADV
ftr-449	693	21	be	be	AUX
ftr-449	693	22	insufficient	insufficient	ADJ
ftr-449	693	23	to	to	PART
ftr-449	693	24	cover	cover	VERB
ftr-449	693	25	them	they	PRON
ftr-449	693	26	.	.	PUNCT
ftr-449	694	1	2	2	X
ftr-449	694	2	.	.	X
ftr-449	694	3	sales	sale	NOUN
ftr-449	694	4	of	of	ADP
ftr-449	694	5	remainders	remainder	NOUN
ftr-449	694	6	to	to	PART
ftr-449	694	7	nonfamily	nonfamily	PROPN
ftr-449	694	8	members.-section	members.-section	PROPN
ftr-449	694	9	2702	2702	NUM
ftr-449	694	10	applies	apply	VERB
ftr-449	694	11	only	only	ADV
ftr-449	694	12	to	to	ADP
ftr-449	694	13	transfers	transfer	NOUN
ftr-449	694	14	made	make	VERB
ftr-449	694	15	to	to	ADP
ftr-449	694	16	or	or	CCONJ
ftr-449	694	17	on	on	ADP
ftr-449	694	18	behalf	behalf	NOUN
ftr-449	694	19	of	of	ADP
ftr-449	694	20	a	a	DET
ftr-449	694	21	member	member	NOUN
ftr-449	694	22	of	of	ADP
ftr-449	694	23	the	the	DET
ftr-449	694	24	transferor	transferor	NOUN
ftr-449	694	25	's	's	PART
ftr-449	694	26	family	family	NOUN
ftr-449	694	27	.	.	PUNCT
ftr-449	695	1	"	"	PUNCT
ftr-449	695	2	2	2	NUM
ftr-449	695	3	"	"	PUNCT
ftr-449	695	4	member	member	NOUN
ftr-449	695	5	of	of	ADP
ftr-449	695	6	the	the	DET
ftr-449	695	7	family	family	NOUN
ftr-449	695	8	"	"	PUNCT
ftr-449	695	9	is	be	AUX
ftr-449	695	10	broadly	broadly	ADV
ftr-449	695	11	defined	define	VERB
ftr-449	695	12	as	as	ADP
ftr-449	695	13	meaning	mean	VERB
ftr-449	695	14	the	the	DET
ftr-449	695	15	transferor	transferor	NOUN
ftr-449	695	16	's	's	PART
ftr-449	695	17	ancestors	ancestor	NOUN
ftr-449	695	18	and	and	CCONJ
ftr-449	695	19	lineal	lineal	ADJ
ftr-449	695	20	descendents	descendent	NOUN
ftr-449	695	21	and	and	CCONJ
ftr-449	695	22	those	those	PRON
ftr-449	695	23	of	of	ADP
ftr-449	695	24	his	his	PRON
ftr-449	695	25	spouse	spouse	NOUN
ftr-449	695	26	,	,	PUNCT
ftr-449	695	27	the	the	DET
ftr-449	695	28	transferor	transferor	NOUN
ftr-449	695	29	's	's	PART
ftr-449	695	30	siblings	sibling	NOUN
ftr-449	695	31	,	,	PUNCT
ftr-449	695	32	spouses	spouse	NOUN
ftr-449	695	33	of	of	ADP
ftr-449	695	34	the	the	DET
ftr-449	695	35	foregoing	forego	VERB
ftr-449	695	36	persons	person	NOUN
ftr-449	695	37	,	,	PUNCT
ftr-449	695	38	and	and	CCONJ
ftr-449	695	39	the	the	DET
ftr-449	695	40	transferor	transferor	NOUN
ftr-449	695	41	's	's	PART
ftr-449	695	42	own	own	ADJ
ftr-449	695	43	spouse	spouse	NOUN
ftr-449	695	44	.	.	PUNCT
ftr-449	696	1	"3	"3	NOUN
ftr-449	697	1	although	although	SCONJ
ftr-449	697	2	and	and	CCONJ
ftr-449	697	3	on	on	ADP
ftr-449	697	4	her	her	PRON
ftr-449	697	5	annual	annual	ADJ
ftr-449	697	6	$	$	SYM
ftr-449	697	7	6000	6000	NUM
ftr-449	697	8	payments	payment	NOUN
ftr-449	697	9	from	from	ADP
ftr-449	697	10	the	the	DET
ftr-449	697	11	grat	grat	NOUN
ftr-449	697	12	.	.	PUNCT
ftr-449	698	1	in	in	ADP
ftr-449	698	2	that	that	DET
ftr-449	698	3	case	case	NOUN
ftr-449	698	4	,	,	PUNCT
ftr-449	698	5	the	the	DET
ftr-449	698	6	reduction	reduction	NOUN
ftr-449	698	7	in	in	ADP
ftr-449	698	8	m	m	PROPN
ftr-449	698	9	's	's	PART
ftr-449	698	10	gross	gross	ADJ
ftr-449	698	11	estate	estate	NOUN
ftr-449	698	12	would	would	AUX
ftr-449	698	13	be	be	AUX
ftr-449	698	14	$	$	SYM
ftr-449	698	15	44,158	44,158	NUM
ftr-449	698	16	rather	rather	ADV
ftr-449	698	17	than	than	ADP
ftr-449	698	18	the	the	DET
ftr-449	698	19	$	$	SYM
ftr-449	698	20	60,681	60,681	NUM
ftr-449	698	21	appreciation	appreciation	NOUN
ftr-449	698	22	in	in	ADP
ftr-449	698	23	the	the	DET
ftr-449	698	24	value	value	NOUN
ftr-449	698	25	of	of	ADP
ftr-449	698	26	the	the	DET
ftr-449	698	27	grat	grat	ADJ
ftr-449	698	28	:	:	PUNCT
ftr-449	698	29	amount	amount	NOUN
ftr-449	698	30	in	in	ADP
ftr-449	698	31	m	m	PROPN
ftr-449	698	32	's	's	PART
ftr-449	698	33	gross	gross	ADJ
ftr-449	698	34	estate	estate	NOUN
ftr-449	698	35	if	if	SCONJ
ftr-449	698	36	she	she	PRON
ftr-449	698	37	retains	retain	VERB
ftr-449	698	38	property	property	NOUN
ftr-449	698	39	instead	instead	ADV
ftr-449	698	40	of	of	ADP
ftr-449	698	41	selling	sell	VERB
ftr-449	698	42	remainder	remainder	NOUN
ftr-449	698	43	:	:	PUNCT
ftr-449	698	44	value	value	NOUN
ftr-449	698	45	at	at	ADP
ftr-449	698	46	m	m	PROPN
ftr-449	698	47	's	's	PART
ftr-449	698	48	death	death	NOUN
ftr-449	698	49	of	of	ADP
ftr-449	698	50	property	property	NOUN
ftr-449	698	51	(	(	PUNCT
ftr-449	698	52	i.e.	i.e.	X
ftr-449	698	53	,	,	PUNCT
ftr-449	698	54	$	$	SYM
ftr-449	698	55	100,000	100,000	NUM
ftr-449	698	56	compounded	compound	VERB
ftr-449	698	57	annually	annually	ADV
ftr-449	698	58	at	at	ADP
ftr-449	698	59	15	15	NUM
ftr-449	698	60	%	%	NOUN
ftr-449	698	61	for	for	ADP
ftr-449	698	62	5	5	NUM
ftr-449	698	63	years	year	NOUN
ftr-449	698	64	)	)	PUNCT
ftr-449	698	65	$	$	SYM
ftr-449	698	66	201,136	201,136	NUM
ftr-449	698	67	amount	amount	NOUN
ftr-449	698	68	in	in	ADP
ftr-449	698	69	m	m	PROPN
ftr-449	698	70	's	's	PART
ftr-449	698	71	gross	gross	ADJ
ftr-449	698	72	estate	estate	NOUN
ftr-449	698	73	if	if	SCONJ
ftr-449	698	74	she	she	PRON
ftr-449	698	75	creates	create	VERB
ftr-449	698	76	grat	grat	NOUN
ftr-449	698	77	and	and	CCONJ
ftr-449	698	78	sells	sell	VERB
ftr-449	698	79	remainder	remainder	NOUN
ftr-449	698	80	therein	therein	ADV
ftr-449	698	81	:	:	PUNCT
ftr-449	698	82	value	value	NOUN
ftr-449	698	83	at	at	ADP
ftr-449	698	84	m	m	PROPN
ftr-449	698	85	's	's	PART
ftr-449	698	86	death	death	NOUN
ftr-449	698	87	of	of	ADP
ftr-449	698	88	consideration	consideration	NOUN
ftr-449	698	89	received	receive	VERB
ftr-449	698	90	for	for	ADP
ftr-449	698	91	remainder	remainder	NOUN
ftr-449	698	92	+	+	CCONJ
ftr-449	698	93	growth	growth	NOUN
ftr-449	698	94	thereon	thereon	NOUN
ftr-449	698	95	(	(	PUNCT
ftr-449	698	96	i.e.	i.e.	X
ftr-449	698	97	,	,	PUNCT
ftr-449	698	98	$	$	SYM
ftr-449	698	99	74,726	74,726	NUM
ftr-449	698	100	compounded	compound	VERB
ftr-449	698	101	annually	annually	ADV
ftr-449	698	102	at	at	ADP
ftr-449	698	103	10	10	NUM
ftr-449	698	104	%	%	NOUN
ftr-449	698	105	for	for	ADP
ftr-449	698	106	5	5	NUM
ftr-449	698	107	years	year	NOUN
ftr-449	698	108	)	)	PUNCT
ftr-449	698	109	$	$	SYM
ftr-449	698	110	120,347	120,347	NUM
ftr-449	698	111	plus	plus	CCONJ
ftr-449	698	112	value	value	NOUN
ftr-449	698	113	of	of	ADP
ftr-449	698	114	annuity	annuity	NOUN
ftr-449	698	115	payments	payment	NOUN
ftr-449	698	116	+	+	CCONJ
ftr-449	698	117	growth	growth	NOUN
ftr-449	698	118	thereon	thereon	NOUN
ftr-449	698	119	(	(	PUNCT
ftr-449	698	120	i.e.	i.e.	X
ftr-449	698	121	,	,	PUNCT
ftr-449	698	122	$	$	SYM
ftr-449	698	123	6,000	6,000	NUM
ftr-449	698	124	annual	annual	ADJ
ftr-449	698	125	payments	payment	NOUN
ftr-449	698	126	compounded	compound	VERB
ftr-449	698	127	annually	annually	ADV
ftr-449	698	128	at	at	ADP
ftr-449	698	129	10	10	NUM
ftr-449	698	130	%	%	NOUN
ftr-449	698	131	)	)	PUNCT
ftr-449	698	132	36,631	36,631	NUM
ftr-449	698	133	value	value	NOUN
ftr-449	698	134	at	at	ADP
ftr-449	698	135	m	m	PROPN
ftr-449	698	136	's	's	PART
ftr-449	698	137	death	death	NOUN
ftr-449	698	138	of	of	ADP
ftr-449	698	139	property	property	NOUN
ftr-449	698	140	replacing	replace	VERB
ftr-449	698	141	remainder	remainder	VERB
ftr-449	698	142	156,978	156,978	NUM
ftr-449	698	143	net	net	ADJ
ftr-449	698	144	reduction	reduction	NOUN
ftr-449	698	145	in	in	ADP
ftr-449	698	146	m	m	PROPN
ftr-449	698	147	's	's	PART
ftr-449	698	148	gross	gross	ADJ
ftr-449	698	149	estate	estate	NOUN
ftr-449	698	150	by	by	ADP
ftr-449	698	151	selling	sell	VERB
ftr-449	698	152	remainder	remainder	NOUN
ftr-449	698	153	44,158	44,158	NUM
ftr-449	698	154	note	note	NOUN
ftr-449	698	155	that	that	SCONJ
ftr-449	698	156	the	the	DET
ftr-449	698	157	actual	actual	ADJ
ftr-449	698	158	period	period	NOUN
ftr-449	698	159	that	that	PRON
ftr-449	698	160	the	the	DET
ftr-449	698	161	decedent	decedent	NOUN
ftr-449	698	162	lives	live	VERB
ftr-449	698	163	after	after	ADP
ftr-449	698	164	the	the	DET
ftr-449	698	165	sale	sale	NOUN
ftr-449	698	166	of	of	ADP
ftr-449	698	167	the	the	DET
ftr-449	698	168	remainder	remainder	NOUN
ftr-449	698	169	will	will	AUX
ftr-449	698	170	also	also	ADV
ftr-449	698	171	affect	affect	VERB
ftr-449	698	172	the	the	DET
ftr-449	698	173	amount	amount	NOUN
ftr-449	698	174	of	of	ADP
ftr-449	698	175	the	the	DET
ftr-449	698	176	reduction	reduction	NOUN
ftr-449	698	177	,	,	PUNCT
ftr-449	698	178	if	if	SCONJ
ftr-449	698	179	any	any	PRON
ftr-449	698	180	,	,	PUNCT
ftr-449	698	181	in	in	ADP
ftr-449	698	182	her	her	PRON
ftr-449	698	183	gross	gross	ADJ
ftr-449	698	184	estate	estate	NOUN
ftr-449	698	185	.	.	PUNCT
ftr-449	699	1	112	112	NUM
ftr-449	699	2	.	.	PUNCT
ftr-449	700	1	see	see	VERB
ftr-449	700	2	irc	irc	PROPN
ftr-449	700	3	§	§	PROPN
ftr-449	700	4	2702(a)(1	2702(a)(1	NUM
ftr-449	700	5	)	)	PUNCT
ftr-449	700	6	.	.	PUNCT
ftr-449	701	1	113	113	NUM
ftr-449	701	2	.	.	PUNCT
ftr-449	702	1	irc	irc	PROPN
ftr-449	702	2	§	§	PROPN
ftr-449	702	3	§	§	PROPN
ftr-449	702	4	2702(e	2702(e	NOUN
ftr-449	702	5	)	)	PUNCT
ftr-449	702	6	,	,	PUNCT
ftr-449	702	7	2704(c)(2	2704(c)(2	NUM
ftr-449	702	8	)	)	PUNCT
ftr-449	702	9	.	.	PUNCT
ftr-449	703	1	[	[	X
ftr-449	703	2	vol	vol	NOUN
ftr-449	703	3	.	.	NOUN
ftr-449	703	4	4:8	4:8	NUM
ftr-449	703	5	estate	estate	NOUN
ftr-449	703	6	and	and	CCONJ
ftr-449	703	7	git	git	NOUN
ftr-449	703	8	tax	tax	NOUN
ftr-449	703	9	effects	effect	NOUN
ftr-449	703	10	of	of	ADP
ftr-449	703	11	selling	sell	VERB
ftr-449	703	12	a	a	DET
ftr-449	703	13	remainder	remainder	NOUN
ftr-449	703	14	comprehensive	comprehensive	NOUN
ftr-449	703	15	,	,	PUNCT
ftr-449	703	16	this	this	DET
ftr-449	703	17	definition	definition	NOUN
ftr-449	703	18	omits	omit	VERB
ftr-449	703	19	the	the	DET
ftr-449	703	20	transferor	transferor	NOUN
ftr-449	703	21	's	's	PART
ftr-449	703	22	nephews	nephew	NOUN
ftr-449	703	23	,	,	PUNCT
ftr-449	703	24	nieces	niece	NOUN
ftr-449	703	25	,	,	PUNCT
ftr-449	703	26	cousins	cousin	NOUN
ftr-449	703	27	,	,	PUNCT
ftr-449	703	28	their	their	PRON
ftr-449	703	29	respective	respective	ADJ
ftr-449	703	30	descendants	descendant	NOUN
ftr-449	703	31	,	,	PUNCT
ftr-449	703	32	as	as	ADV
ftr-449	703	33	well	well	ADV
ftr-449	703	34	as	as	ADP
ftr-449	703	35	any	any	DET
ftr-449	703	36	unmarried	unmarried	ADJ
ftr-449	703	37	"	"	PUNCT
ftr-449	703	38	significant	significant	ADJ
ftr-449	703	39	other	other	ADJ
ftr-449	703	40	"	"	PUNCT
ftr-449	703	41	of	of	ADP
ftr-449	703	42	the	the	DET
ftr-449	703	43	transferor	transferor	NOUN
ftr-449	703	44	.	.	PUNCT
ftr-449	704	1	a	a	DET
ftr-449	704	2	taxpayer	taxpayer	NOUN
ftr-449	704	3	may	may	AUX
ftr-449	704	4	therefore	therefore	ADV
ftr-449	704	5	sell	sell	VERB
ftr-449	704	6	a	a	DET
ftr-449	704	7	remainder	remainder	NOUN
ftr-449	704	8	to	to	ADP
ftr-449	704	9	any	any	PRON
ftr-449	704	10	of	of	ADP
ftr-449	704	11	these	these	DET
ftr-449	704	12	persons	person	NOUN
ftr-449	704	13	(	(	PUNCT
ftr-449	704	14	or	or	CCONJ
ftr-449	704	15	any	any	DET
ftr-449	704	16	other	other	ADJ
ftr-449	704	17	non	non	ADJ
ftr-449	704	18	-	-	ADJ
ftr-449	704	19	family	family	ADJ
ftr-449	704	20	member	member	NOUN
ftr-449	704	21	)	)	PUNCT
ftr-449	704	22	and	and	CCONJ
ftr-449	704	23	retain	retain	VERB
ftr-449	704	24	a	a	DET
ftr-449	704	25	nonqualified	nonqualified	ADJ
ftr-449	704	26	interest	interest	NOUN
ftr-449	704	27	(	(	PUNCT
ftr-449	704	28	e.g.	e.g.	ADV
ftr-449	704	29	,	,	PUNCT
ftr-449	704	30	a	a	DET
ftr-449	704	31	common	common	ADJ
ftr-449	704	32	law	law	NOUN
ftr-449	704	33	life	life	NOUN
ftr-449	704	34	estate	estate	NOUN
ftr-449	704	35	)	)	PUNCT
ftr-449	704	36	in	in	ADP
ftr-449	704	37	the	the	DET
ftr-449	704	38	property	property	NOUN
ftr-449	704	39	without	without	ADP
ftr-449	704	40	triggering	trigger	VERB
ftr-449	704	41	section	section	NOUN
ftr-449	704	42	2702	2702	NUM
ftr-449	704	43	.	.	PUNCT
ftr-449	705	1	the	the	DET
ftr-449	705	2	great	great	ADJ
ftr-449	705	3	advantage	advantage	NOUN
ftr-449	705	4	of	of	ADP
ftr-449	705	5	avoiding	avoid	VERB
ftr-449	705	6	section	section	NOUN
ftr-449	705	7	2702	2702	NUM
ftr-449	705	8	is	be	AUX
ftr-449	705	9	that	that	SCONJ
ftr-449	705	10	both	both	CCONJ
ftr-449	705	11	the	the	DET
ftr-449	705	12	seller	seller	NOUN
ftr-449	705	13	's	's	PART
ftr-449	705	14	retained	retain	VERB
ftr-449	705	15	interest	interest	NOUN
ftr-449	705	16	and	and	CCONJ
ftr-449	705	17	the	the	DET
ftr-449	705	18	remainder	remainder	NOUN
ftr-449	705	19	will	will	AUX
ftr-449	705	20	be	be	AUX
ftr-449	705	21	valued	value	VERB
ftr-449	705	22	in	in	ADP
ftr-449	705	23	the	the	DET
ftr-449	705	24	normal	normal	ADJ
ftr-449	705	25	fashion	fashion	NOUN
ftr-449	705	26	using	use	VERB
ftr-449	705	27	the	the	DET
ftr-449	705	28	applicable	applicable	ADJ
ftr-449	705	29	section	section	NOUN
ftr-449	705	30	7520	7520	NUM
ftr-449	705	31	rate	rate	NOUN
ftr-449	705	32	.	.	PUNCT
ftr-449	706	1	indeed	indeed	ADV
ftr-449	706	2	,	,	PUNCT
ftr-449	706	3	according	accord	VERB
ftr-449	706	4	to	to	ADP
ftr-449	706	5	the	the	DET
ftr-449	706	6	regulations	regulation	NOUN
ftr-449	706	7	,	,	PUNCT
ftr-449	706	8	the	the	DET
ftr-449	706	9	section	section	NOUN
ftr-449	706	10	7520	7520	NUM
ftr-449	706	11	rate	rate	NOUN
ftr-449	706	12	is	be	AUX
ftr-449	706	13	to	to	PART
ftr-449	706	14	be	be	AUX
ftr-449	706	15	used	use	VERB
ftr-449	706	16	regardless	regardless	ADV
ftr-449	706	17	of	of	ADP
ftr-449	706	18	the	the	DET
ftr-449	706	19	trust	trust	NOUN
ftr-449	706	20	's	's	PART
ftr-449	706	21	actual	actual	ADJ
ftr-449	706	22	income	income	NOUN
ftr-449	706	23	yield	yield	NOUN
ftr-449	706	24	so	so	ADV
ftr-449	706	25	long	long	ADV
ftr-449	706	26	as	as	SCONJ
ftr-449	706	27	the	the	DET
ftr-449	706	28	income	income	NOUN
ftr-449	706	29	beneficiary	beneficiary	NOUN
ftr-449	706	30	may	may	AUX
ftr-449	706	31	compel	compel	VERB
ftr-449	706	32	the	the	DET
ftr-449	706	33	trustee	trustee	NOUN
ftr-449	706	34	to	to	PART
ftr-449	706	35	"	"	PUNCT
ftr-449	706	36	make	make	VERB
ftr-449	706	37	the	the	DET
ftr-449	706	38	trust	trust	NOUN
ftr-449	706	39	corpus	corpus	VERB
ftr-449	706	40	productive	productive	ADV
ftr-449	706	41	consistent	consistent	ADJ
ftr-449	706	42	with	with	ADP
ftr-449	706	43	income	income	NOUN
ftr-449	706	44	yield	yield	NOUN
ftr-449	706	45	standards	standard	NOUN
ftr-449	706	46	for	for	ADP
ftr-449	706	47	trusts	trust	NOUN
ftr-449	706	48	under	under	ADP
ftr-449	706	49	applicable	applicable	ADJ
ftr-449	706	50	state	state	NOUN
ftr-449	706	51	law	law	NOUN
ftr-449	706	52	.	.	PUNCT
ftr-449	707	1	"	"	PUNCT
ftr-449	707	2	"	"	PUNCT
ftr-449	707	3	'	'	PUNCT
ftr-449	707	4	4	4	NUM
ftr-449	707	5	this	this	PRON
ftr-449	707	6	is	be	AUX
ftr-449	707	7	so	so	ADV
ftr-449	707	8	even	even	ADV
ftr-449	707	9	if	if	SCONJ
ftr-449	707	10	the	the	DET
ftr-449	707	11	state	state	NOUN
ftr-449	707	12	-	-	PUNCT
ftr-449	707	13	mandated	mandate	VERB
ftr-449	707	14	minimum	minimum	NOUN
ftr-449	707	15	yield	yield	NOUN
ftr-449	707	16	is	be	AUX
ftr-449	707	17	"	"	PUNCT
ftr-449	707	18	substantially	substantially	ADV
ftr-449	707	19	below	below	ADP
ftr-449	707	20	the	the	DET
ftr-449	707	21	section	section	NOUN
ftr-449	707	22	7520	7520	NUM
ftr-449	707	23	interest	interest	NOUN
ftr-449	707	24	rate	rate	NOUN
ftr-449	707	25	"	"	PUNCT
ftr-449	707	26	on	on	ADP
ftr-449	707	27	the	the	DET
ftr-449	707	28	valuation	valuation	NOUN
ftr-449	707	29	date	date	NOUN
ftr-449	707	30	.	.	PUNCT
ftr-449	707	31	'	'	PUNCT
ftr-449	708	1	5	5	NUM
ftr-449	708	2	these	these	DET
ftr-449	708	3	rules	rule	NOUN
ftr-449	708	4	provide	provide	VERB
ftr-449	708	5	an	an	DET
ftr-449	708	6	opportunity	opportunity	NOUN
ftr-449	708	7	for	for	ADP
ftr-449	708	8	transferring	transfer	VERB
ftr-449	708	9	value	value	NOUN
ftr-449	708	10	to	to	PART
ftr-449	708	11	nonfamily	nonfamily	PROPN
ftr-449	708	12	members	member	NOUN
ftr-449	708	13	free	free	ADJ
ftr-449	708	14	of	of	ADP
ftr-449	708	15	transfer	transfer	NOUN
ftr-449	708	16	tax	tax	NOUN
ftr-449	708	17	.	.	PUNCT
ftr-449	709	1	if	if	SCONJ
ftr-449	709	2	the	the	DET
ftr-449	709	3	owner	owner	NOUN
ftr-449	709	4	of	of	ADP
ftr-449	709	5	a	a	DET
ftr-449	709	6	property	property	NOUN
ftr-449	709	7	sells	sell	VERB
ftr-449	709	8	a	a	DET
ftr-449	709	9	remainder	remainder	NOUN
ftr-449	709	10	interest	interest	NOUN
ftr-449	709	11	therein	therein	ADV
ftr-449	709	12	to	to	ADP
ftr-449	709	13	a	a	DET
ftr-449	709	14	nonfamily	nonfamily	NOUN
ftr-449	709	15	member	member	NOUN
ftr-449	709	16	for	for	ADP
ftr-449	709	17	the	the	DET
ftr-449	709	18	remainder	remainder	NOUN
ftr-449	709	19	's	's	PART
ftr-449	709	20	present	present	ADJ
ftr-449	709	21	value	value	NOUN
ftr-449	709	22	(	(	PUNCT
ftr-449	709	23	as	as	SCONJ
ftr-449	709	24	computed	compute	VERB
ftr-449	709	25	by	by	ADP
ftr-449	709	26	using	use	VERB
ftr-449	709	27	the	the	DET
ftr-449	709	28	section	section	NOUN
ftr-449	709	29	7520	7520	NUM
ftr-449	709	30	rate	rate	NOUN
ftr-449	709	31	)	)	PUNCT
ftr-449	709	32	,	,	PUNCT
ftr-449	709	33	there	there	PRON
ftr-449	709	34	will	will	AUX
ftr-449	709	35	be	be	AUX
ftr-449	709	36	no	no	DET
ftr-449	709	37	gift	gift	NOUN
ftr-449	709	38	tax	tax	NOUN
ftr-449	709	39	at	at	ADP
ftr-449	709	40	the	the	DET
ftr-449	709	41	time	time	NOUN
ftr-449	709	42	of	of	ADP
ftr-449	709	43	the	the	DET
ftr-449	709	44	sale	sale	NOUN
ftr-449	709	45	,	,	PUNCT
ftr-449	709	46	and	and	CCONJ
ftr-449	709	47	under	under	ADP
ftr-449	709	48	the	the	DET
ftr-449	709	49	d'ambrosio	d'ambrosio	PROPN
ftr-449	709	50	trilogy	trilogy	NOUN
ftr-449	709	51	holdings	holding	NOUN
ftr-449	709	52	,	,	PUNCT
ftr-449	709	53	no	no	DET
ftr-449	709	54	estate	estate	NOUN
ftr-449	709	55	tax	tax	NOUN
ftr-449	709	56	when	when	SCONJ
ftr-449	709	57	the	the	DET
ftr-449	709	58	owner	owner	NOUN
ftr-449	709	59	dies	die	VERB
ftr-449	709	60	.	.	PUNCT
ftr-449	709	61	'	'	PUNCT
ftr-449	710	1	6	6	NUM
ftr-449	710	2	however	however	ADV
ftr-449	710	3	,	,	PUNCT
ftr-449	710	4	if	if	SCONJ
ftr-449	710	5	-	-	PUNCT
ftr-449	710	6	as	as	ADV
ftr-449	710	7	is	be	AUX
ftr-449	710	8	usually	usually	ADV
ftr-449	710	9	the	the	DET
ftr-449	710	10	case	case	NOUN
ftr-449	710	11	-	-	PUNCT
ftr-449	710	12	the	the	DET
ftr-449	710	13	section	section	NOUN
ftr-449	710	14	7520	7520	NUM
ftr-449	710	15	rate	rate	NOUN
ftr-449	710	16	exceeds	exceed	VERB
ftr-449	710	17	the	the	DET
ftr-449	710	18	trust	trust	NOUN
ftr-449	710	19	's	's	PART
ftr-449	710	20	actual	actual	ADJ
ftr-449	710	21	income	income	NOUN
ftr-449	710	22	yield	yield	NOUN
ftr-449	710	23	,	,	PUNCT
ftr-449	710	24	"	"	PUNCT
ftr-449	710	25	7	7	NUM
ftr-449	710	26	the	the	DET
ftr-449	710	27	income	income	NOUN
ftr-449	710	28	interest	interest	NOUN
ftr-449	710	29	will	will	AUX
ftr-449	710	30	be	be	AUX
ftr-449	710	31	overvalued	overvalue	VERB
ftr-449	710	32	and	and	CCONJ
ftr-449	710	33	the	the	DET
ftr-449	710	34	remainder	remainder	NOUN
ftr-449	710	35	undervalued	undervalue	VERB
ftr-449	710	36	.	.	PUNCT
ftr-449	710	37	'	'	PUNCT
ftr-449	711	1	this	this	DET
ftr-449	711	2	"	"	PUNCT
ftr-449	711	3	bargain	bargain	NOUN
ftr-449	711	4	element	element	NOUN
ftr-449	711	5	"	"	PUNCT
ftr-449	711	6	in	in	ADP
ftr-449	711	7	the	the	DET
ftr-449	711	8	sale	sale	NOUN
ftr-449	711	9	of	of	ADP
ftr-449	711	10	the	the	DET
ftr-449	711	11	remainder	remainder	NOUN
ftr-449	711	12	passes	pass	NOUN
ftr-449	711	13	free	free	ADJ
ftr-449	711	14	of	of	ADP
ftr-449	711	15	all	all	DET
ftr-449	711	16	gift	gift	NOUN
ftr-449	711	17	and	and	CCONJ
ftr-449	711	18	estate	estate	NOUN
ftr-449	711	19	tax	tax	NOUN
ftr-449	711	20	to	to	ADP
ftr-449	711	21	the	the	DET
ftr-449	711	22	remainderman	remainderman	NOUN
ftr-449	711	23	.	.	PUNCT
ftr-449	712	1	3	3	X
ftr-449	712	2	.	.	X
ftr-449	712	3	sales	sale	NOUN
ftr-449	712	4	of	of	ADP
ftr-449	712	5	remainders	remainder	NOUN
ftr-449	712	6	by	by	ADP
ftr-449	712	7	persons	person	NOUN
ftr-449	712	8	who	who	PRON
ftr-449	712	9	are	be	AUX
ftr-449	712	10	ili	ili	PROPN
ftr-449	712	11	,	,	PUNCT
ftr-449	712	12	but	but	CCONJ
ftr-449	712	13	not	not	PART
ftr-449	712	14	too	too	ADV
ftr-449	712	15	ili	ili	PROPN
ftr-449	712	16	,	,	PUNCT
ftr-449	712	17	for	for	ADP
ftr-449	712	18	private	private	ADJ
ftr-449	712	19	annuities.-at	annuities.-at	DET
ftr-449	712	20	first	first	ADJ
ftr-449	712	21	glance	glance	NOUN
ftr-449	712	22	,	,	PUNCT
ftr-449	712	23	it	it	PRON
ftr-449	712	24	would	would	AUX
ftr-449	712	25	seem	seem	VERB
ftr-449	712	26	that	that	SCONJ
ftr-449	712	27	one	one	NUM
ftr-449	712	28	in	in	ADP
ftr-449	712	29	ertremis	ertremis	NOUN
ftr-449	712	30	could	could	AUX
ftr-449	712	31	114	114	NUM
ftr-449	712	32	.	.	PUNCT
ftr-449	713	1	regs	regs	PROPN
ftr-449	713	2	.	.	PUNCT
ftr-449	714	1	§	§	PROPN
ftr-449	714	2	20.7520	20.7520	NUM
ftr-449	714	3	-	-	SYM
ftr-449	714	4	3(b)(2)(v	3(b)(2)(v	NUM
ftr-449	714	5	)	)	PUNCT
ftr-449	714	6	,	,	PUNCT
ftr-449	714	7	ex	ex	NOUN
ftr-449	714	8	.	.	NOUN
ftr-449	714	9	2	2	NUM
ftr-449	714	10	.	.	X
ftr-449	715	1	the	the	DET
ftr-449	715	2	gift	gift	NOUN
ftr-449	715	3	tax	tax	NOUN
ftr-449	715	4	regulations	regulation	NOUN
ftr-449	715	5	contain	contain	VERB
ftr-449	715	6	a	a	DET
ftr-449	715	7	comparable	comparable	ADJ
ftr-449	715	8	provision	provision	NOUN
ftr-449	715	9	.	.	PUNCT
ftr-449	716	1	regs	reg	NOUN
ftr-449	716	2	.	.	PUNCT
ftr-449	717	1	§	§	PROPN
ftr-449	717	2	25.7520	25.7520	NUM
ftr-449	717	3	-	-	SYM
ftr-449	717	4	3(b)(2)(v	3(b)(2)(v	NUM
ftr-449	717	5	)	)	PUNCT
ftr-449	717	6	,	,	PUNCT
ftr-449	717	7	ex	ex	NOUN
ftr-449	717	8	.	.	NOUN
ftr-449	717	9	2	2	NUM
ftr-449	717	10	.	.	NUM
ftr-449	717	11	115	115	NUM
ftr-449	717	12	.	.	PUNCT
ftr-449	718	1	see	see	VERB
ftr-449	718	2	regs	reg	NOUN
ftr-449	718	3	.	.	PUNCT
ftr-449	719	1	§	§	PROPN
ftr-449	719	2	20.7520	20.7520	NUM
ftr-449	719	3	-	-	SYM
ftr-449	719	4	3(b)(2)(v	3(b)(2)(v	NUM
ftr-449	719	5	)	)	PUNCT
ftr-449	719	6	,	,	PUNCT
ftr-449	719	7	ex	ex	NOUN
ftr-449	719	8	.	.	NOUN
ftr-449	719	9	2	2	NUM
ftr-449	719	10	.	.	X
ftr-449	720	1	these	these	DET
ftr-449	720	2	regulations	regulation	NOUN
ftr-449	720	3	appear	appear	VERB
ftr-449	720	4	to	to	PART
ftr-449	720	5	assume	assume	VERB
ftr-449	720	6	a	a	DET
ftr-449	720	7	degree	degree	NOUN
ftr-449	720	8	of	of	ADP
ftr-449	720	9	specificity	specificity	NOUN
ftr-449	720	10	concerning	concern	VERB
ftr-449	720	11	"	"	PUNCT
ftr-449	720	12	income	income	NOUN
ftr-449	720	13	yield	yield	NOUN
ftr-449	720	14	standards	standard	NOUN
ftr-449	720	15	for	for	ADP
ftr-449	720	16	trusts	trust	NOUN
ftr-449	720	17	under	under	ADP
ftr-449	720	18	applicable	applicable	ADJ
ftr-449	720	19	state	state	NOUN
ftr-449	720	20	law	law	NOUN
ftr-449	720	21	,	,	PUNCT
ftr-449	720	22	"	"	PUNCT
ftr-449	720	23	i	i	PROPN
ftr-449	720	24	d.	d.	PROPN
ftr-449	720	25	,	,	PUNCT
ftr-449	720	26	which	which	PRON
ftr-449	720	27	does	do	AUX
ftr-449	720	28	not	not	PART
ftr-449	720	29	exist	exist	VERB
ftr-449	720	30	.	.	PUNCT
ftr-449	721	1	the	the	DET
ftr-449	721	2	restatement	restatement	NOUN
ftr-449	721	3	of	of	ADP
ftr-449	721	4	trusts	trust	NOUN
ftr-449	721	5	recognizes	recognize	VERB
ftr-449	721	6	a	a	DET
ftr-449	721	7	"	"	PUNCT
ftr-449	721	8	fiduciary	fiduciary	ADJ
ftr-449	721	9	duty	duty	NOUN
ftr-449	721	10	to	to	PART
ftr-449	721	11	make	make	VERB
ftr-449	721	12	the	the	DET
ftr-449	721	13	trust	trust	NOUN
ftr-449	721	14	estate	estate	NOUN
ftr-449	721	15	productive	productive	NOUN
ftr-449	721	16	of	of	ADP
ftr-449	721	17	trust	trust	NOUN
ftr-449	721	18	accounting	accounting	NOUN
ftr-449	721	19	income	income	NOUN
ftr-449	721	20	.	.	PUNCT
ftr-449	721	21	"	"	PUNCT
ftr-449	722	1	restatement	restatement	NOUN
ftr-449	722	2	(	(	PUNCT
ftr-449	722	3	third	third	ADJ
ftr-449	722	4	)	)	PUNCT
ftr-449	722	5	of	of	ADP
ftr-449	722	6	trusts	trust	NOUN
ftr-449	722	7	§	§	PROPN
ftr-449	722	8	227	227	NUM
ftr-449	722	9	cmt	cmt	PROPN
ftr-449	722	10	.	.	PUNCT
ftr-449	722	11	i.	i.	PROPN
ftr-449	722	12	(	(	PUNCT
ftr-449	722	13	1990	1990	NUM
ftr-449	722	14	)	)	PUNCT
ftr-449	722	15	.	.	PUNCT
ftr-449	723	1	however	however	ADV
ftr-449	723	2	,	,	PUNCT
ftr-449	723	3	the	the	DET
ftr-449	723	4	amount	amount	NOUN
ftr-449	723	5	of	of	ADP
ftr-449	723	6	income	income	NOUN
ftr-449	723	7	which	which	PRON
ftr-449	723	8	the	the	DET
ftr-449	723	9	trustee	trustee	NOUN
ftr-449	723	10	must	must	AUX
ftr-449	723	11	try	try	VERB
ftr-449	723	12	to	to	PART
ftr-449	723	13	generate	generate	VERB
ftr-449	723	14	is	be	AUX
ftr-449	723	15	dependent	dependent	ADJ
ftr-449	723	16	on	on	ADP
ftr-449	723	17	the	the	DET
ftr-449	723	18	"	"	PUNCT
ftr-449	723	19	trust	trust	NOUN
ftr-449	723	20	's	's	PART
ftr-449	723	21	circumstances	circumstance	NOUN
ftr-449	723	22	and	and	CCONJ
ftr-449	723	23	terms	term	NOUN
ftr-449	723	24	.	.	PUNCT
ftr-449	723	25	"	"	PUNCT
ftr-449	724	1	i	i	PRON
ftr-449	724	2	d.	d.	PROPN
ftr-449	724	3	to	to	PART
ftr-449	724	4	assure	assure	VERB
ftr-449	724	5	the	the	DET
ftr-449	724	6	applicability	applicability	NOUN
ftr-449	724	7	of	of	ADP
ftr-449	724	8	the	the	DET
ftr-449	724	9	actuarial	actuarial	ADJ
ftr-449	724	10	tables	table	NOUN
ftr-449	724	11	,	,	PUNCT
ftr-449	724	12	it	it	PRON
ftr-449	724	13	may	may	AUX
ftr-449	724	14	be	be	AUX
ftr-449	724	15	advisable	advisable	ADJ
ftr-449	724	16	to	to	PART
ftr-449	724	17	explicitly	explicitly	ADV
ftr-449	724	18	grant	grant	VERB
ftr-449	724	19	the	the	DET
ftr-449	724	20	income	income	NOUN
ftr-449	724	21	beneficiary	beneficiary	NOUN
ftr-449	724	22	the	the	DET
ftr-449	724	23	right	right	NOUN
ftr-449	724	24	to	to	PART
ftr-449	724	25	compel	compel	VERB
ftr-449	724	26	the	the	DET
ftr-449	724	27	trustee	trustee	NOUN
ftr-449	724	28	to	to	PART
ftr-449	724	29	make	make	VERB
ftr-449	724	30	the	the	DET
ftr-449	724	31	trust	trust	NOUN
ftr-449	724	32	corpus	corpus	NOUN
ftr-449	724	33	"	"	PUNCT
ftr-449	724	34	productive	productive	ADJ
ftr-449	724	35	consistent	consistent	ADJ
ftr-449	724	36	with	with	ADP
ftr-449	724	37	income	income	NOUN
ftr-449	724	38	standards	standard	NOUN
ftr-449	724	39	for	for	ADP
ftr-449	724	40	trusts	trust	NOUN
ftr-449	724	41	under	under	ADP
ftr-449	724	42	applicable	applicable	ADJ
ftr-449	724	43	state	state	NOUN
ftr-449	724	44	law	law	NOUN
ftr-449	724	45	.	.	PUNCT
ftr-449	724	46	"	"	PUNCT
ftr-449	725	1	however	however	ADV
ftr-449	725	2	,	,	PUNCT
ftr-449	725	3	to	to	ADP
ftr-449	725	4	the	the	DET
ftr-449	725	5	extent	extent	NOUN
ftr-449	725	6	the	the	DET
ftr-449	725	7	income	income	NOUN
ftr-449	725	8	beneficiary	beneficiary	NOUN
ftr-449	725	9	fails	fail	VERB
ftr-449	725	10	to	to	PART
ftr-449	725	11	exercise	exercise	VERB
ftr-449	725	12	this	this	DET
ftr-449	725	13	right	right	NOUN
ftr-449	725	14	,	,	PUNCT
ftr-449	725	15	he	he	PRON
ftr-449	725	16	may	may	AUX
ftr-449	725	17	be	be	AUX
ftr-449	725	18	deemed	deem	VERB
ftr-449	725	19	to	to	PART
ftr-449	725	20	have	have	AUX
ftr-449	725	21	made	make	VERB
ftr-449	725	22	a	a	DET
ftr-449	725	23	taxable	taxable	ADJ
ftr-449	725	24	transfer	transfer	NOUN
ftr-449	725	25	of	of	ADP
ftr-449	725	26	the	the	DET
ftr-449	725	27	amount	amount	NOUN
ftr-449	725	28	he	he	PRON
ftr-449	725	29	was	be	AUX
ftr-449	725	30	entitled	entitle	VERB
ftr-449	725	31	to	to	PART
ftr-449	725	32	,	,	PUNCT
ftr-449	725	33	thereby	thereby	ADV
ftr-449	725	34	possibly	possibly	ADV
ftr-449	725	35	triggering	trigger	VERB
ftr-449	725	36	gift	gift	NOUN
ftr-449	725	37	and	and	CCONJ
ftr-449	725	38	estate	estate	NOUN
ftr-449	725	39	tax	tax	NOUN
ftr-449	725	40	liability	liability	NOUN
ftr-449	725	41	.	.	PUNCT
ftr-449	726	1	cf	cf	NOUN
ftr-449	726	2	.	.	PUNCT
ftr-449	727	1	dickman	dickman	PROPN
ftr-449	727	2	v.	v.	PROPN
ftr-449	727	3	commissioner	commissioner	PROPN
ftr-449	727	4	,	,	PUNCT
ftr-449	727	5	465	465	NUM
ftr-449	727	6	u.s	u.s	PROPN
ftr-449	727	7	.	.	PROPN
ftr-449	727	8	330	330	NUM
ftr-449	727	9	(	(	PUNCT
ftr-449	727	10	1984	1984	NUM
ftr-449	727	11	)	)	PUNCT
ftr-449	727	12	.	.	PUNCT
ftr-449	728	1	given	give	VERB
ftr-449	728	2	the	the	DET
ftr-449	728	3	vague	vague	ADJ
ftr-449	728	4	nature	nature	NOUN
ftr-449	728	5	of	of	ADP
ftr-449	728	6	state	state	NOUN
ftr-449	728	7	law	law	NOUN
ftr-449	728	8	on	on	ADP
ftr-449	728	9	this	this	DET
ftr-449	728	10	subject	subject	NOUN
ftr-449	728	11	,	,	PUNCT
ftr-449	728	12	this	this	DET
ftr-449	728	13	possibility	possibility	NOUN
ftr-449	728	14	appears	appear	VERB
ftr-449	728	15	highly	highly	ADV
ftr-449	728	16	unlikely	unlikely	ADJ
ftr-449	728	17	except	except	SCONJ
ftr-449	728	18	in	in	ADP
ftr-449	728	19	the	the	DET
ftr-449	728	20	most	most	ADV
ftr-449	728	21	egregious	egregious	ADJ
ftr-449	728	22	cases	case	NOUN
ftr-449	728	23	.	.	PUNCT
ftr-449	729	1	116	116	X
ftr-449	729	2	.	.	PUNCT
ftr-449	730	1	see	see	VERB
ftr-449	730	2	supra	supra	PROPN
ftr-449	730	3	notes	note	VERB
ftr-449	730	4	33	33	NUM
ftr-449	730	5	-	-	SYM
ftr-449	730	6	35	35	NUM
ftr-449	730	7	(	(	PUNCT
ftr-449	730	8	gift	gift	NOUN
ftr-449	730	9	tax	tax	NOUN
ftr-449	730	10	)	)	PUNCT
ftr-449	730	11	,	,	PUNCT
ftr-449	730	12	and	and	CCONJ
ftr-449	730	13	7	7	NUM
ftr-449	730	14	-	-	SYM
ftr-449	730	15	9	9	NUM
ftr-449	730	16	(	(	PUNCT
ftr-449	730	17	estate	estate	NOUN
ftr-449	730	18	tax	tax	NOUN
ftr-449	730	19	)	)	PUNCT
ftr-449	730	20	.	.	PUNCT
ftr-449	731	1	117	117	NUM
ftr-449	731	2	.	.	PUNCT
ftr-449	732	1	see	see	VERB
ftr-449	732	2	supra	supra	PROPN
ftr-449	732	3	notes	note	VERB
ftr-449	732	4	103	103	NUM
ftr-449	732	5	-	-	SYM
ftr-449	732	6	04	04	NUM
ftr-449	732	7	and	and	CCONJ
ftr-449	732	8	accompanying	accompany	VERB
ftr-449	732	9	text	text	NOUN
ftr-449	732	10	.	.	PUNCT
ftr-449	733	1	118	118	NUM
ftr-449	733	2	.	.	PUNCT
ftr-449	734	1	see	see	VERB
ftr-449	734	2	discussion	discussion	NOUN
ftr-449	734	3	supra	supra	PROPN
ftr-449	734	4	part	part	PROPN
ftr-449	734	5	m	m	PROPN
ftr-449	734	6	b.	b.	PROPN
ftr-449	734	7	1999	1999	NUM
ftr-449	734	8	]	]	PUNCT
ftr-449	735	1	florida	florida	PROPN
ftr-449	735	2	tax	tax	PROPN
ftr-449	735	3	review	review	NOUN
ftr-449	735	4	dramatically	dramatically	ADV
ftr-449	735	5	reduce	reduce	VERB
ftr-449	735	6	his	his	PRON
ftr-449	735	7	gross	gross	ADJ
ftr-449	735	8	estate	estate	NOUN
ftr-449	735	9	by	by	ADP
ftr-449	735	10	selling	sell	VERB
ftr-449	735	11	a	a	DET
ftr-449	735	12	remainder	remainder	NOUN
ftr-449	735	13	in	in	ADP
ftr-449	735	14	his	his	PRON
ftr-449	735	15	property	property	NOUN
ftr-449	735	16	for	for	ADP
ftr-449	735	17	an	an	DET
ftr-449	735	18	annuity	annuity	NOUN
ftr-449	735	19	having	have	VERB
ftr-449	735	20	the	the	DET
ftr-449	735	21	same	same	ADJ
ftr-449	735	22	actuarial	actuarial	ADJ
ftr-449	735	23	value	value	NOUN
ftr-449	735	24	as	as	ADP
ftr-449	735	25	the	the	DET
ftr-449	735	26	remainder	remainder	NOUN
ftr-449	735	27	.	.	PUNCT
ftr-449	736	1	because	because	SCONJ
ftr-449	736	2	of	of	ADP
ftr-449	736	3	the	the	DET
ftr-449	736	4	seller	seller	NOUN
ftr-449	736	5	's	's	PART
ftr-449	736	6	foreshortened	foreshorten	VERB
ftr-449	736	7	life	life	NOUN
ftr-449	736	8	,	,	PUNCT
ftr-449	736	9	the	the	DET
ftr-449	736	10	actuarial	actuarial	ADJ
ftr-449	736	11	tables	table	NOUN
ftr-449	736	12	will	will	AUX
ftr-449	736	13	overvalue	overvalue	VERB
ftr-449	736	14	his	his	PRON
ftr-449	736	15	retained	retain	VERB
ftr-449	736	16	income	income	NOUN
ftr-449	736	17	interest	interest	NOUN
ftr-449	736	18	and	and	CCONJ
ftr-449	736	19	correspondingly	correspondingly	ADV
ftr-449	736	20	undervalue	undervalue	VERB
ftr-449	736	21	the	the	DET
ftr-449	736	22	remainder	remainder	NOUN
ftr-449	736	23	.	.	PUNCT
ftr-449	737	1	this	this	PRON
ftr-449	737	2	,	,	PUNCT
ftr-449	737	3	in	in	ADP
ftr-449	737	4	turn	turn	NOUN
ftr-449	737	5	,	,	PUNCT
ftr-449	737	6	will	will	AUX
ftr-449	737	7	permit	permit	VERB
ftr-449	737	8	the	the	DET
ftr-449	737	9	remainder	remainder	NOUN
ftr-449	737	10	to	to	PART
ftr-449	737	11	be	be	AUX
ftr-449	737	12	sold	sell	VERB
ftr-449	737	13	for	for	ADP
ftr-449	737	14	less	less	ADJ
ftr-449	737	15	than	than	ADP
ftr-449	737	16	its	its	PRON
ftr-449	737	17	true	true	ADJ
ftr-449	737	18	worth	worth	NOUN
ftr-449	737	19	and	and	CCONJ
ftr-449	737	20	yet	yet	ADV
ftr-449	737	21	be	be	AUX
ftr-449	737	22	considered	consider	VERB
ftr-449	737	23	sold	sell	VERB
ftr-449	737	24	for	for	ADP
ftr-449	737	25	"	"	PUNCT
ftr-449	737	26	adequate	adequate	ADJ
ftr-449	737	27	and	and	CCONJ
ftr-449	737	28	full	full	ADJ
ftr-449	737	29	consideration	consideration	NOUN
ftr-449	737	30	.	.	PUNCT
ftr-449	737	31	"	"	PUNCT
ftr-449	738	1	furthermore	furthermore	ADV
ftr-449	738	2	,	,	PUNCT
ftr-449	738	3	because	because	SCONJ
ftr-449	738	4	the	the	DET
ftr-449	738	5	seller	seller	NOUN
ftr-449	738	6	lives	live	VERB
ftr-449	738	7	for	for	ADP
ftr-449	738	8	a	a	DET
ftr-449	738	9	shorter	short	ADJ
ftr-449	738	10	period	period	NOUN
ftr-449	738	11	than	than	SCONJ
ftr-449	738	12	indicated	indicate	VERB
ftr-449	738	13	by	by	ADP
ftr-449	738	14	the	the	DET
ftr-449	738	15	actuarial	actuarial	ADJ
ftr-449	738	16	tables	table	NOUN
ftr-449	738	17	,	,	PUNCT
ftr-449	738	18	the	the	DET
ftr-449	738	19	amount	amount	NOUN
ftr-449	738	20	he	he	PRON
ftr-449	738	21	receives	receive	VERB
ftr-449	738	22	under	under	ADP
ftr-449	738	23	his	his	PRON
ftr-449	738	24	annuity	annuity	NOUN
ftr-449	738	25	(	(	PUNCT
ftr-449	738	26	and	and	CCONJ
ftr-449	738	27	thus	thus	ADV
ftr-449	738	28	the	the	DET
ftr-449	738	29	amount	amount	NOUN
ftr-449	738	30	included	include	VERB
ftr-449	738	31	in	in	ADP
ftr-449	738	32	his	his	PRON
ftr-449	738	33	gross	gross	ADJ
ftr-449	738	34	estate	estate	NOUN
ftr-449	738	35	)	)	PUNCT
ftr-449	738	36	will	will	AUX
ftr-449	738	37	be	be	AUX
ftr-449	738	38	less	less	ADJ
ftr-449	738	39	than	than	ADP
ftr-449	738	40	the	the	DET
ftr-449	738	41	annuity	annuity	NOUN
ftr-449	738	42	's	's	PART
ftr-449	738	43	actuarial	actuarial	ADJ
ftr-449	738	44	value	value	NOUN
ftr-449	738	45	.	.	PUNCT
ftr-449	739	1	to	to	PART
ftr-449	739	2	prevent	prevent	VERB
ftr-449	739	3	this	this	DET
ftr-449	739	4	windfall	windfall	NOUN
ftr-449	739	5	,	,	PUNCT
ftr-449	739	6	the	the	DET
ftr-449	739	7	regulations	regulation	NOUN
ftr-449	739	8	under	under	ADP
ftr-449	739	9	section	section	NOUN
ftr-449	739	10	7520	7520	NUM
ftr-449	739	11	proscribe	proscribe	NOUN
ftr-449	739	12	use	use	NOUN
ftr-449	739	13	of	of	ADP
ftr-449	739	14	the	the	DET
ftr-449	739	15	government	government	NOUN
ftr-449	739	16	's	's	PART
ftr-449	739	17	actuarial	actuarial	ADJ
ftr-449	739	18	tables	table	NOUN
ftr-449	739	19	where	where	SCONJ
ftr-449	739	20	the	the	DET
ftr-449	739	21	person	person	NOUN
ftr-449	739	22	whose	whose	DET
ftr-449	739	23	interest	interest	NOUN
ftr-449	739	24	is	be	AUX
ftr-449	739	25	being	be	AUX
ftr-449	739	26	valued	value	VERB
ftr-449	739	27	"	"	PUNCT
ftr-449	739	28	is	be	AUX
ftr-449	739	29	known	know	VERB
ftr-449	739	30	to	to	PART
ftr-449	739	31	have	have	VERB
ftr-449	739	32	an	an	DET
ftr-449	739	33	incurable	incurable	ADJ
ftr-449	739	34	illness	illness	NOUN
ftr-449	739	35	or	or	CCONJ
ftr-449	739	36	other	other	ADJ
ftr-449	739	37	deteriorating	deteriorate	VERB
ftr-449	739	38	physical	physical	ADJ
ftr-449	739	39	condition	condition	NOUN
ftr-449	739	40	"	"	PUNCT
ftr-449	739	41	on	on	ADP
ftr-449	739	42	the	the	DET
ftr-449	739	43	valuation	valuation	NOUN
ftr-449	739	44	date	date	NOUN
ftr-449	739	45	and	and	CCONJ
ftr-449	739	46	"	"	PUNCT
ftr-449	739	47	there	there	PRON
ftr-449	739	48	is	be	VERB
ftr-449	739	49	at	at	ADP
ftr-449	739	50	least	least	ADJ
ftr-449	739	51	a	a	DET
ftr-449	739	52	50	50	NUM
ftr-449	739	53	percent	percent	NOUN
ftr-449	739	54	probability	probability	NOUN
ftr-449	739	55	that	that	SCONJ
ftr-449	739	56	the	the	DET
ftr-449	739	57	individual	individual	NOUN
ftr-449	739	58	will	will	AUX
ftr-449	739	59	die	die	VERB
ftr-449	739	60	within	within	ADP
ftr-449	739	61	1	1	NUM
ftr-449	739	62	year	year	NOUN
ftr-449	739	63	.	.	PUNCT
ftr-449	740	1	"	"	PUNCT
ftr-449	740	2	'	'	PUNCT
ftr-449	740	3	9	9	NUM
ftr-449	740	4	the	the	DET
ftr-449	740	5	corollary	corollary	NOUN
ftr-449	740	6	is	be	AUX
ftr-449	740	7	that	that	SCONJ
ftr-449	740	8	the	the	DET
ftr-449	740	9	tables	table	NOUN
ftr-449	740	10	will	will	AUX
ftr-449	740	11	,	,	PUNCT
ftr-449	740	12	indeed	indeed	ADV
ftr-449	740	13	must	must	AUX
ftr-449	740	14	,	,	PUNCT
ftr-449	740	15	be	be	AUX
ftr-449	740	16	used	use	VERB
ftr-449	740	17	where	where	SCONJ
ftr-449	740	18	the	the	DET
ftr-449	740	19	individual	individual	NOUN
ftr-449	740	20	has	have	VERB
ftr-449	740	21	more	more	ADJ
ftr-449	740	22	than	than	ADP
ftr-449	740	23	a	a	DET
ftr-449	740	24	50	50	NUM
ftr-449	740	25	%	%	NOUN
ftr-449	740	26	chance	chance	NOUN
ftr-449	740	27	of	of	ADP
ftr-449	740	28	surviving	survive	VERB
ftr-449	740	29	a	a	DET
ftr-449	740	30	year.120	year.120	NOUN
ftr-449	740	31	apparently	apparently	ADV
ftr-449	740	32	this	this	PRON
ftr-449	740	33	is	be	AUX
ftr-449	740	34	so	so	ADV
ftr-449	740	35	even	even	ADV
ftr-449	740	36	if	if	SCONJ
ftr-449	740	37	his	his	PRON
ftr-449	740	38	poor	poor	ADJ
ftr-449	740	39	health	health	NOUN
ftr-449	740	40	makes	make	VERB
ftr-449	740	41	it	it	PRON
ftr-449	740	42	unlikely	unlikely	ADJ
ftr-449	740	43	that	that	SCONJ
ftr-449	740	44	he	he	PRON
ftr-449	740	45	will	will	AUX
ftr-449	740	46	live	live	VERB
ftr-449	740	47	out	out	ADP
ftr-449	740	48	his	his	PRON
ftr-449	740	49	full	full	ADJ
ftr-449	740	50	actuarial	actuarial	ADJ
ftr-449	740	51	life	life	NOUN
ftr-449	740	52	expectancy	expectancy	NOUN
ftr-449	740	53	.	.	PUNCT
ftr-449	741	1	a	a	DET
ftr-449	741	2	person	person	NOUN
ftr-449	741	3	in	in	ADP
ftr-449	741	4	this	this	DET
ftr-449	741	5	condition	condition	NOUN
ftr-449	741	6	(	(	PUNCT
ftr-449	741	7	i.e.	i.e.	X
ftr-449	741	8	,	,	PUNCT
ftr-449	741	9	in	in	ADP
ftr-449	741	10	poor	poor	ADJ
ftr-449	741	11	health	health	NOUN
ftr-449	741	12	but	but	CCONJ
ftr-449	741	13	having	have	VERB
ftr-449	741	14	a	a	DET
ftr-449	741	15	more	more	ADJ
ftr-449	741	16	than	than	ADP
ftr-449	741	17	a	a	DET
ftr-449	741	18	50	50	NUM
ftr-449	741	19	%	%	NOUN
ftr-449	741	20	chance	chance	NOUN
ftr-449	741	21	of	of	ADP
ftr-449	741	22	surviving	survive	VERB
ftr-449	741	23	one	one	NUM
ftr-449	741	24	year	year	NOUN
ftr-449	741	25	)	)	PUNCT
ftr-449	741	26	can	can	AUX
ftr-449	741	27	reduce	reduce	VERB
ftr-449	741	28	his	his	PRON
ftr-449	741	29	gross	gross	ADJ
ftr-449	741	30	estate	estate	NOUN
ftr-449	741	31	by	by	ADP
ftr-449	741	32	selling	sell	VERB
ftr-449	741	33	a	a	DET
ftr-449	741	34	remainder	remainder	NOUN
ftr-449	741	35	interest	interest	NOUN
ftr-449	741	36	in	in	ADP
ftr-449	741	37	his	his	PRON
ftr-449	741	38	property	property	NOUN
ftr-449	741	39	for	for	ADP
ftr-449	741	40	a	a	DET
ftr-449	741	41	private	private	ADJ
ftr-449	741	42	annuity	annuity	NOUN
ftr-449	741	43	having	have	VERB
ftr-449	741	44	the	the	DET
ftr-449	741	45	same	same	ADJ
ftr-449	741	46	actuarial	actuarial	ADJ
ftr-449	741	47	value	value	NOUN
ftr-449	741	48	as	as	ADP
ftr-449	741	49	that	that	PRON
ftr-449	741	50	of	of	ADP
ftr-449	741	51	the	the	DET
ftr-449	741	52	remainder	remainder	NOUN
ftr-449	741	53	,	,	PUNCT
ftr-449	741	54	provided	provide	VERB
ftr-449	741	55	he	he	PRON
ftr-449	741	56	fails	fail	VERB
ftr-449	741	57	to	to	PART
ftr-449	741	58	live	live	VERB
ftr-449	741	59	out	out	ADP
ftr-449	741	60	his	his	PRON
ftr-449	741	61	full	full	ADJ
ftr-449	741	62	life	life	NOUN
ftr-449	741	63	expectancy	expectancy	NOUN
ftr-449	741	64	.	.	PUNCT
ftr-449	742	1	since	since	SCONJ
ftr-449	742	2	the	the	DET
ftr-449	742	3	actuarial	actuarial	ADJ
ftr-449	742	4	values	value	NOUN
ftr-449	742	5	of	of	ADP
ftr-449	742	6	the	the	DET
ftr-449	742	7	annuity	annuity	NOUN
ftr-449	742	8	and	and	CCONJ
ftr-449	742	9	the	the	DET
ftr-449	742	10	remainder	remainder	NOUN
ftr-449	742	11	are	be	AUX
ftr-449	742	12	equal	equal	ADJ
ftr-449	742	13	,	,	PUNCT
ftr-449	742	14	the	the	DET
ftr-449	742	15	sale	sale	NOUN
ftr-449	742	16	will	will	AUX
ftr-449	742	17	be	be	AUX
ftr-449	742	18	for	for	ADP
ftr-449	742	19	"	"	PUNCT
ftr-449	742	20	adequate	adequate	ADJ
ftr-449	742	21	and	and	CCONJ
ftr-449	742	22	full	full	ADJ
ftr-449	742	23	consideration	consideration	NOUN
ftr-449	742	24	.	.	PUNCT
ftr-449	742	25	"	"	PUNCT
ftr-449	743	1	thus	thus	ADV
ftr-449	743	2	there	there	PRON
ftr-449	743	3	will	will	AUX
ftr-449	743	4	be	be	AUX
ftr-449	743	5	no	no	DET
ftr-449	743	6	gift	gift	NOUN
ftr-449	743	7	tax	tax	NOUN
ftr-449	743	8	liability	liability	NOUN
ftr-449	743	9	,	,	PUNCT
ftr-449	743	10	and	and	CCONJ
ftr-449	743	11	under	under	ADP
ftr-449	743	12	the	the	DET
ftr-449	743	13	d'ambrosio	d'ambrosio	PROPN
ftr-449	743	14	trilogy	trilogy	NOUN
ftr-449	743	15	holdings	holding	NOUN
ftr-449	743	16	,	,	PUNCT
ftr-449	743	17	no	no	DET
ftr-449	743	18	estate	estate	NOUN
ftr-449	743	19	tax	tax	NOUN
ftr-449	743	20	.	.	PUNCT
ftr-449	744	1	'2	'2	PROPN
ftr-449	744	2	'	'	PART
ftr-449	745	1	any	any	DET
ftr-449	745	2	amounts	amount	NOUN
ftr-449	745	3	the	the	DET
ftr-449	745	4	seller	seller	NOUN
ftr-449	745	5	receives	receive	VERB
ftr-449	745	6	under	under	ADP
ftr-449	745	7	the	the	DET
ftr-449	745	8	annuity	annuity	NOUN
ftr-449	745	9	(	(	PUNCT
ftr-449	745	10	and	and	CCONJ
ftr-449	745	11	any	any	DET
ftr-449	745	12	income	income	NOUN
ftr-449	745	13	thereon	thereon	NOUN
ftr-449	745	14	)	)	PUNCT
ftr-449	745	15	which	which	PRON
ftr-449	745	16	remain	remain	VERB
ftr-449	745	17	unconsumed	unconsumed	ADJ
ftr-449	745	18	at	at	ADP
ftr-449	745	19	death	death	NOUN
ftr-449	745	20	will	will	AUX
ftr-449	745	21	be	be	AUX
ftr-449	745	22	included	include	VERB
ftr-449	745	23	in	in	ADP
ftr-449	745	24	his	his	PRON
ftr-449	745	25	gross	gross	ADJ
ftr-449	745	26	estate	estate	NOUN
ftr-449	745	27	,	,	PUNCT
ftr-449	745	28	but	but	CCONJ
ftr-449	745	29	because	because	SCONJ
ftr-449	745	30	of	of	ADP
ftr-449	745	31	his	his	PRON
ftr-449	745	32	shortened	shorten	VERB
ftr-449	745	33	life	life	NOUN
ftr-449	745	34	,	,	PUNCT
ftr-449	745	35	these	these	DET
ftr-449	745	36	amounts	amount	NOUN
ftr-449	745	37	should	should	AUX
ftr-449	745	38	be	be	AUX
ftr-449	745	39	significantly	significantly	ADV
ftr-449	745	40	less	less	ADJ
ftr-449	745	41	than	than	ADP
ftr-449	745	42	the	the	DET
ftr-449	745	43	value	value	NOUN
ftr-449	745	44	eliminated	eliminate	VERB
ftr-449	745	45	from	from	ADP
ftr-449	745	46	his	his	PRON
ftr-449	745	47	estate	estate	NOUN
ftr-449	745	48	.	.	PUNCT
ftr-449	746	1	4	4	X
ftr-449	746	2	.	.	X
ftr-449	746	3	sale	sale	NOUN
ftr-449	746	4	of	of	ADP
ftr-449	746	5	a	a	DET
ftr-449	746	6	remainder	remainder	NOUN
ftr-449	746	7	in	in	ADP
ftr-449	746	8	a	a	DET
ftr-449	746	9	residence	residence	NOUN
ftr-449	746	10	to	to	ADP
ftr-449	746	11	a	a	DET
ftr-449	746	12	family	family	NOUN
ftr-449	746	13	member.-a	member.-a	NOUN
ftr-449	746	14	transfer	transfer	NOUN
ftr-449	746	15	of	of	ADP
ftr-449	746	16	a	a	DET
ftr-449	746	17	remainder	remainder	NOUN
ftr-449	746	18	interest	interest	NOUN
ftr-449	746	19	in	in	ADP
ftr-449	746	20	a	a	DET
ftr-449	746	21	trust	trust	NOUN
ftr-449	746	22	whose	whose	DET
ftr-449	746	23	sole	sole	ADJ
ftr-449	746	24	asset	asset	NOUN
ftr-449	746	25	consists	consist	VERB
ftr-449	746	26	of	of	ADP
ftr-449	746	27	the	the	DET
ftr-449	746	28	income	income	NOUN
ftr-449	746	29	beneficiary	beneficiary	NOUN
ftr-449	746	30	's	's	PART
ftr-449	746	31	residence	residence	NOUN
ftr-449	746	32	(	(	PUNCT
ftr-449	746	33	a	a	DET
ftr-449	746	34	"	"	PUNCT
ftr-449	746	35	personal	personal	ADJ
ftr-449	746	36	residence	residence	NOUN
ftr-449	746	37	trust	trust	NOUN
ftr-449	746	38	"	"	PUNCT
ftr-449	746	39	)	)	PUNCT
ftr-449	746	40	is	be	AUX
ftr-449	746	41	exempt	exempt	ADJ
ftr-449	746	42	from	from	ADP
ftr-449	746	43	the	the	DET
ftr-449	746	44	119	119	NUM
ftr-449	746	45	.	.	PUNCT
ftr-449	747	1	regs	regs	PROPN
ftr-449	747	2	.	.	PUNCT
ftr-449	748	1	§	§	PROPN
ftr-449	748	2	25.7520	25.7520	NUM
ftr-449	748	3	-	-	SYM
ftr-449	748	4	3(b)(3	3(b)(3	NUM
ftr-449	748	5	)	)	PUNCT
ftr-449	748	6	(	(	PUNCT
ftr-449	748	7	gift	gift	NOUN
ftr-449	748	8	tax	tax	NOUN
ftr-449	748	9	regulations	regulation	NOUN
ftr-449	748	10	)	)	PUNCT
ftr-449	748	11	.	.	PUNCT
ftr-449	749	1	if	if	SCONJ
ftr-449	749	2	the	the	DET
ftr-449	749	3	individual	individual	NOUN
ftr-449	749	4	survives	survive	VERB
ftr-449	749	5	by	by	ADP
ftr-449	749	6	18	18	NUM
ftr-449	749	7	months	month	NOUN
ftr-449	749	8	or	or	CCONJ
ftr-449	749	9	longer	long	ADV
ftr-449	749	10	after	after	SCONJ
ftr-449	749	11	the	the	DET
ftr-449	749	12	gift	gift	NOUN
ftr-449	749	13	is	be	AUX
ftr-449	749	14	completed	complete	VERB
ftr-449	749	15	,	,	PUNCT
ftr-449	749	16	he	he	PRON
ftr-449	749	17	is	be	AUX
ftr-449	749	18	presumed	presume	VERB
ftr-449	749	19	not	not	PART
ftr-449	749	20	to	to	PART
ftr-449	749	21	have	have	AUX
ftr-449	749	22	been	be	AUX
ftr-449	749	23	terminally	terminally	ADV
ftr-449	749	24	ill	ill	ADJ
ftr-449	749	25	on	on	ADP
ftr-449	749	26	that	that	DET
ftr-449	749	27	date	date	NOUN
ftr-449	749	28	"	"	PUNCT
ftr-449	749	29	unless	unless	SCONJ
ftr-449	749	30	the	the	DET
ftr-449	749	31	contrary	contrary	NOUN
ftr-449	749	32	is	be	AUX
ftr-449	749	33	established	establish	VERB
ftr-449	749	34	by	by	ADP
ftr-449	749	35	clear	clear	ADJ
ftr-449	749	36	and	and	CCONJ
ftr-449	749	37	convincing	convincing	ADJ
ftr-449	749	38	evidence	evidence	NOUN
ftr-449	749	39	.	.	PUNCT
ftr-449	749	40	"	"	PUNCT
ftr-449	750	1	i	i	PRON
ftr-449	750	2	d.	d.	VERB
ftr-449	750	3	the	the	DET
ftr-449	750	4	estate	estate	NOUN
ftr-449	750	5	tax	tax	NOUN
ftr-449	750	6	regulations	regulation	NOUN
ftr-449	750	7	have	have	VERB
ftr-449	750	8	a	a	DET
ftr-449	750	9	comparable	comparable	ADJ
ftr-449	750	10	provision	provision	NOUN
ftr-449	750	11	that	that	PRON
ftr-449	750	12	contains	contain	VERB
ftr-449	750	13	certain	certain	ADJ
ftr-449	750	14	exceptions	exception	NOUN
ftr-449	750	15	not	not	PART
ftr-449	750	16	found	find	VERB
ftr-449	750	17	in	in	ADP
ftr-449	750	18	the	the	DET
ftr-449	750	19	gift	gift	NOUN
ftr-449	750	20	tax	tax	NOUN
ftr-449	750	21	regulation	regulation	NOUN
ftr-449	750	22	.	.	PUNCT
ftr-449	751	1	see	see	VERB
ftr-449	751	2	regs	reg	NOUN
ftr-449	751	3	.	.	PUNCT
ftr-449	752	1	§	§	PROPN
ftr-449	752	2	20.7520	20.7520	NUM
ftr-449	752	3	-	-	SYM
ftr-449	752	4	3(b)(3	3(b)(3	NUM
ftr-449	752	5	)	)	PUNCT
ftr-449	752	6	(	(	PUNCT
ftr-449	752	7	estate	estate	NOUN
ftr-449	752	8	tax	tax	NOUN
ftr-449	752	9	regulations	regulation	NOUN
ftr-449	752	10	)	)	PUNCT
ftr-449	752	11	.	.	PUNCT
ftr-449	753	1	120	120	NUM
ftr-449	753	2	.	.	PUNCT
ftr-449	754	1	see	see	VERB
ftr-449	754	2	regs	reg	NOUN
ftr-449	754	3	.	.	PUNCT
ftr-449	755	1	§	§	PROPN
ftr-449	755	2	§	§	PROPN
ftr-449	755	3	20.7520	20.7520	NUM
ftr-449	755	4	-	-	SYM
ftr-449	755	5	1(a)(1	1(a)(1	NUM
ftr-449	755	6	)	)	PUNCT
ftr-449	755	7	,	,	PUNCT
ftr-449	755	8	25.7520	25.7520	NUM
ftr-449	755	9	-	-	SYM
ftr-449	755	10	1(a)(1	1(a)(1	NUM
ftr-449	755	11	)	)	PUNCT
ftr-449	755	12	.	.	PUNCT
ftr-449	756	1	121	121	NUM
ftr-449	756	2	.	.	PUNCT
ftr-449	757	1	see	see	VERB
ftr-449	757	2	supra	supra	PROPN
ftr-449	757	3	notes	note	VERB
ftr-449	757	4	33	33	NUM
ftr-449	757	5	-	-	SYM
ftr-449	757	6	35	35	NUM
ftr-449	757	7	(	(	PUNCT
ftr-449	757	8	gift	gift	NOUN
ftr-449	757	9	tax	tax	NOUN
ftr-449	757	10	)	)	PUNCT
ftr-449	757	11	,	,	PUNCT
ftr-449	757	12	and	and	CCONJ
ftr-449	757	13	7	7	NUM
ftr-449	757	14	-	-	SYM
ftr-449	757	15	9	9	NUM
ftr-449	757	16	(	(	PUNCT
ftr-449	757	17	estate	estate	NOUN
ftr-449	757	18	tax	tax	NOUN
ftr-449	757	19	)	)	PUNCT
ftr-449	757	20	.	.	PUNCT
ftr-449	758	1	if	if	SCONJ
ftr-449	758	2	the	the	DET
ftr-449	758	3	sale	sale	NOUN
ftr-449	758	4	is	be	AUX
ftr-449	758	5	to	to	ADP
ftr-449	758	6	a	a	DET
ftr-449	758	7	family	family	NOUN
ftr-449	758	8	member	member	NOUN
ftr-449	758	9	,	,	PUNCT
ftr-449	758	10	the	the	DET
ftr-449	758	11	seller	seller	NOUN
ftr-449	758	12	must	must	AUX
ftr-449	758	13	retain	retain	VERB
ftr-449	758	14	a	a	DET
ftr-449	758	15	qualified	qualified	ADJ
ftr-449	758	16	interest	interest	NOUN
ftr-449	758	17	to	to	PART
ftr-449	758	18	avoid	avoid	VERB
ftr-449	758	19	having	have	VERB
ftr-449	758	20	it	it	PRON
ftr-449	758	21	treated	treat	VERB
ftr-449	758	22	as	as	ADP
ftr-449	758	23	a	a	DET
ftr-449	758	24	gift	gift	NOUN
ftr-449	758	25	.	.	PUNCT
ftr-449	759	1	see	see	VERB
ftr-449	759	2	irc	irc	PROPN
ftr-449	759	3	§	§	PROPN
ftr-449	759	4	2702(a	2702(a	NOUN
ftr-449	759	5	)	)	PUNCT
ftr-449	759	6	.	.	PUNCT
ftr-449	760	1	[	[	X
ftr-449	760	2	vol	vol	NOUN
ftr-449	760	3	4:8	4:8	NUM
ftr-449	760	4	estate	estate	NOUN
ftr-449	760	5	and	and	CCONJ
ftr-449	760	6	git	git	NOUN
ftr-449	760	7	tax	tax	NOUN
ftr-449	760	8	effects	effect	NOUN
ftr-449	760	9	of	of	ADP
ftr-449	760	10	selling	sell	VERB
ftr-449	760	11	a	a	DET
ftr-449	760	12	remainder	remainder	NOUN
ftr-449	760	13	provisions	provision	NOUN
ftr-449	760	14	of	of	ADP
ftr-449	760	15	section	section	NOUN
ftr-449	760	16	2702."2	2702."2	NOUN
ftr-449	760	17	the	the	DET
ftr-449	760	18	regulations	regulation	NOUN
ftr-449	760	19	provide	provide	VERB
ftr-449	760	20	that	that	SCONJ
ftr-449	760	21	the	the	DET
ftr-449	760	22	transfer	transfer	NOUN
ftr-449	760	23	of	of	ADP
ftr-449	760	24	a	a	DET
ftr-449	760	25	remainder	remainder	NOUN
ftr-449	760	26	interest	interest	NOUN
ftr-449	760	27	in	in	ADP
ftr-449	760	28	a	a	DET
ftr-449	760	29	"	"	PUNCT
ftr-449	760	30	qualified	qualified	ADJ
ftr-449	760	31	personal	personal	ADJ
ftr-449	760	32	residence	residence	NOUN
ftr-449	760	33	trust	trust	PROPN
ftr-449	760	34	"	"	PUNCT
ftr-449	760	35	(	(	PUNCT
ftr-449	760	36	a	a	DET
ftr-449	760	37	"	"	PUNCT
ftr-449	760	38	qprt	qprt	NOUN
ftr-449	760	39	"	"	PUNCT
ftr-449	760	40	)	)	PUNCT
ftr-449	760	41	,	,	PUNCT
ftr-449	760	42	which	which	PRON
ftr-449	760	43	is	be	AUX
ftr-449	760	44	similar	similar	ADJ
ftr-449	760	45	to	to	ADP
ftr-449	760	46	a	a	DET
ftr-449	760	47	personal	personal	ADJ
ftr-449	760	48	residence	residence	NOUN
ftr-449	760	49	trust	trust	NOUN
ftr-449	760	50	but	but	CCONJ
ftr-449	760	51	more	more	ADV
ftr-449	760	52	flexible	flexible	ADJ
ftr-449	760	53	,	,	PUNCT
ftr-449	760	54	is	be	AUX
ftr-449	760	55	also	also	ADV
ftr-449	760	56	exempt	exempt	ADJ
ftr-449	760	57	.	.	PUNCT
ftr-449	760	58	'	'	PUNCT
ftr-449	760	59	"	"	PUNCT
ftr-449	760	60	therefore	therefore	ADV
ftr-449	760	61	,	,	PUNCT
ftr-449	760	62	the	the	DET
ftr-449	760	63	regular	regular	ADJ
ftr-449	760	64	valuation	valuation	NOUN
ftr-449	760	65	rules	rule	NOUN
ftr-449	760	66	will	will	AUX
ftr-449	760	67	prevail	prevail	VERB
ftr-449	760	68	,	,	PUNCT
ftr-449	760	69	and	and	CCONJ
ftr-449	760	70	if	if	SCONJ
ftr-449	760	71	the	the	DET
ftr-449	760	72	remainder	remainder	NOUN
ftr-449	760	73	is	be	AUX
ftr-449	760	74	sold	sell	VERB
ftr-449	760	75	for	for	ADP
ftr-449	760	76	its	its	PRON
ftr-449	760	77	actuarial	actuarial	ADJ
ftr-449	760	78	value	value	NOUN
ftr-449	760	79	,	,	PUNCT
ftr-449	760	80	there	there	PRON
ftr-449	760	81	will	will	AUX
ftr-449	760	82	be	be	AUX
ftr-449	760	83	no	no	DET
ftr-449	760	84	gift	gift	NOUN
ftr-449	760	85	tax	tax	NOUN
ftr-449	760	86	liability	liability	NOUN
ftr-449	760	87	,	,	PUNCT
ftr-449	760	88	and	and	CCONJ
ftr-449	760	89	under	under	ADP
ftr-449	760	90	the	the	DET
ftr-449	760	91	holdings	holding	NOUN
ftr-449	760	92	of	of	ADP
ftr-449	760	93	the	the	DET
ftr-449	760	94	d'ambrosio	d'ambrosio	PROPN
ftr-449	760	95	trilogy	trilogy	NOUN
ftr-449	760	96	,	,	PUNCT
ftr-449	760	97	no	no	DET
ftr-449	760	98	estate	estate	NOUN
ftr-449	760	99	tax	tax	NOUN
ftr-449	760	100	.	.	PUNCT
ftr-449	761	1	the	the	DET
ftr-449	761	2	sale	sale	NOUN
ftr-449	761	3	of	of	ADP
ftr-449	761	4	a	a	DET
ftr-449	761	5	remainder	remainder	NOUN
ftr-449	761	6	interest	interest	NOUN
ftr-449	761	7	in	in	ADP
ftr-449	761	8	a	a	DET
ftr-449	761	9	personal	personal	ADJ
ftr-449	761	10	residence	residence	NOUN
ftr-449	761	11	trust	trust	NOUN
ftr-449	761	12	or	or	CCONJ
ftr-449	761	13	a	a	DET
ftr-449	761	14	qprt	qprt	NOUN
ftr-449	761	15	will	will	AUX
ftr-449	761	16	be	be	AUX
ftr-449	761	17	an	an	DET
ftr-449	761	18	attractive	attractive	ADJ
ftr-449	761	19	option	option	NOUN
ftr-449	761	20	where	where	SCONJ
ftr-449	761	21	the	the	DET
ftr-449	761	22	value	value	NOUN
ftr-449	761	23	of	of	ADP
ftr-449	761	24	the	the	DET
ftr-449	761	25	residence	residence	NOUN
ftr-449	761	26	is	be	AUX
ftr-449	761	27	expected	expect	VERB
ftr-449	761	28	to	to	PART
ftr-449	761	29	appreciate	appreciate	VERB
ftr-449	761	30	at	at	ADP
ftr-449	761	31	a	a	DET
ftr-449	761	32	greater	great	ADJ
ftr-449	761	33	rate	rate	NOUN
ftr-449	761	34	than	than	ADP
ftr-449	761	35	the	the	DET
ftr-449	761	36	return	return	NOUN
ftr-449	761	37	on	on	ADP
ftr-449	761	38	the	the	DET
ftr-449	761	39	reinvested	reinveste	VERB
ftr-449	761	40	sales	sale	NOUN
ftr-449	761	41	proceeds	proceed	NOUN
ftr-449	761	42	.	.	PUNCT
ftr-449	762	1	iv	iv	X
ftr-449	762	2	.	.	PUNCT
ftr-449	763	1	the	the	DET
ftr-449	763	2	effect	effect	NOUN
ftr-449	763	3	of	of	ADP
ftr-449	763	4	the	the	DET
ftr-449	763	5	d'ambrosio	d'ambrosio	PROPN
ftr-449	763	6	trilogy	trilogy	NOUN
ftr-449	763	7	on	on	ADP
ftr-449	763	8	spousal	spousal	ADJ
ftr-449	763	9	elections	election	NOUN
ftr-449	763	10	a.	a.	NOUN
ftr-449	763	11	tales	tale	NOUN
ftr-449	763	12	of	of	ADP
ftr-449	763	13	tax	tax	NOUN
ftr-449	763	14	avoidance	avoidance	NOUN
ftr-449	763	15	the	the	DET
ftr-449	763	16	spousal	spousal	NOUN
ftr-449	763	17	election	election	NOUN
ftr-449	763	18	technique	technique	NOUN
ftr-449	763	19	offers	offer	VERB
ftr-449	763	20	opportunities	opportunity	NOUN
ftr-449	763	21	for	for	ADP
ftr-449	763	22	substantial	substantial	ADJ
ftr-449	763	23	transfer	transfer	NOUN
ftr-449	763	24	tax	tax	NOUN
ftr-449	763	25	savings	saving	NOUN
ftr-449	763	26	,	,	PUNCT
ftr-449	763	27	particularly	particularly	ADV
ftr-449	763	28	if	if	SCONJ
ftr-449	763	29	the	the	DET
ftr-449	763	30	holdings	holding	NOUN
ftr-449	763	31	of	of	ADP
ftr-449	763	32	thed'ambrosio	thed'ambrosio	PROPN
ftr-449	763	33	trilogy	trilogy	NOUN
ftr-449	763	34	extend	extend	VERB
ftr-449	763	35	to	to	ADP
ftr-449	763	36	this	this	DET
ftr-449	763	37	technique	technique	NOUN
ftr-449	763	38	.	.	PUNCT
ftr-449	764	1	consider	consider	VERB
ftr-449	764	2	the	the	DET
ftr-449	764	3	following	follow	VERB
ftr-449	764	4	cases	case	NOUN
ftr-449	764	5	.	.	PUNCT
ftr-449	765	1	1	1	X
ftr-449	765	2	.	.	X
ftr-449	765	3	the	the	DET
ftr-449	765	4	untutored	untutored	ADJ
ftr-449	765	5	estate	estate	NOUN
ftr-449	765	6	plan.-h	plan.-h	NOUN
ftr-449	765	7	and	and	CCONJ
ftr-449	765	8	w	w	NOUN
ftr-449	765	9	,	,	PUNCT
ftr-449	765	10	who	who	PRON
ftr-449	765	11	live	live	VERB
ftr-449	765	12	in	in	ADP
ftr-449	765	13	a	a	DET
ftr-449	765	14	community	community	NOUN
ftr-449	765	15	property	property	NOUN
ftr-449	765	16	state	state	NOUN
ftr-449	765	17	,	,	PUNCT
ftr-449	765	18	have	have	AUX
ftr-449	765	19	each	each	PRON
ftr-449	765	20	decided	decide	VERB
ftr-449	765	21	to	to	PART
ftr-449	765	22	leave	leave	VERB
ftr-449	765	23	their	their	PRON
ftr-449	765	24	respective	respective	ADJ
ftr-449	765	25	shares	share	NOUN
ftr-449	765	26	of	of	ADP
ftr-449	765	27	the	the	DET
ftr-449	765	28	community	community	NOUN
ftr-449	765	29	in	in	ADP
ftr-449	765	30	trust	trust	NOUN
ftr-449	765	31	,	,	PUNCT
ftr-449	765	32	with	with	ADP
ftr-449	765	33	income	income	NOUN
ftr-449	765	34	payable	payable	ADJ
ftr-449	765	35	to	to	ADP
ftr-449	765	36	the	the	DET
ftr-449	765	37	survivor	survivor	NOUN
ftr-449	765	38	for	for	ADP
ftr-449	765	39	life	life	NOUN
ftr-449	765	40	and	and	CCONJ
ftr-449	765	41	principal	principal	NOUN
ftr-449	765	42	passing	pass	VERB
ftr-449	765	43	to	to	ADP
ftr-449	765	44	their	their	PRON
ftr-449	765	45	child	child	NOUN
ftr-449	765	46	c	c	PROPN
ftr-449	765	47	upon	upon	SCONJ
ftr-449	765	48	the	the	DET
ftr-449	765	49	survivor	survivor	NOUN
ftr-449	765	50	's	's	PART
ftr-449	765	51	death	death	NOUN
ftr-449	765	52	.	.	PUNCT
ftr-449	766	1	a	a	DET
ftr-449	766	2	scrivener	scrivener	NOUN
ftr-449	766	3	,	,	PUNCT
ftr-449	766	4	lacking	lack	VERB
ftr-449	766	5	in	in	ADP
ftr-449	766	6	tax	tax	NOUN
ftr-449	766	7	sophistication	sophistication	NOUN
ftr-449	766	8	,	,	PUNCT
ftr-449	766	9	prepares	prepare	VERB
ftr-449	766	10	wills	will	NOUN
ftr-449	766	11	implementing	implement	VERB
ftr-449	766	12	this	this	DET
ftr-449	766	13	plan	plan	NOUN
ftr-449	766	14	.	.	PUNCT
ftr-449	767	1	h	h	PROPN
ftr-449	767	2	predeceases	predecease	VERB
ftr-449	767	3	w	w	PROPN
ftr-449	767	4	,	,	PUNCT
ftr-449	767	5	and	and	CCONJ
ftr-449	767	6	at	at	ADP
ftr-449	767	7	the	the	DET
ftr-449	767	8	time	time	NOUN
ftr-449	767	9	of	of	ADP
ftr-449	767	10	his	his	PRON
ftr-449	767	11	death	death	NOUN
ftr-449	767	12	,	,	PUNCT
ftr-449	767	13	each	each	DET
ftr-449	767	14	spouse	spouse	NOUN
ftr-449	767	15	's	's	PART
ftr-449	767	16	share	share	NOUN
ftr-449	767	17	of	of	ADP
ftr-449	767	18	the	the	DET
ftr-449	767	19	community	community	NOUN
ftr-449	767	20	is	be	AUX
ftr-449	767	21	worth	worth	ADJ
ftr-449	767	22	$	$	SYM
ftr-449	767	23	1,000,000	1,000,000	NUM
ftr-449	767	24	.	.	PUNCT
ftr-449	768	1	at	at	ADP
ftr-449	768	2	w	w	PROPN
ftr-449	768	3	's	's	PART
ftr-449	768	4	death	death	NOUN
ftr-449	768	5	,	,	PUNCT
ftr-449	768	6	the	the	DET
ftr-449	768	7	value	value	NOUN
ftr-449	768	8	of	of	ADP
ftr-449	768	9	her	her	PRON
ftr-449	768	10	property	property	NOUN
ftr-449	768	11	has	have	AUX
ftr-449	768	12	increased	increase	VERB
ftr-449	768	13	to	to	ADP
ftr-449	768	14	$	$	SYM
ftr-449	768	15	1,500,000	1,500,000	NUM
ftr-449	768	16	.	.	PUNCT
ftr-449	769	1	assuming	assume	VERB
ftr-449	769	2	that	that	SCONJ
ftr-449	769	3	h	h	PROPN
ftr-449	769	4	's	's	PART
ftr-449	769	5	executor	executor	NOUN
ftr-449	769	6	forgoes	forgo	VERB
ftr-449	769	7	a	a	DET
ftr-449	769	8	qtip	qtip	NOUN
ftr-449	769	9	election	election	NOUN
ftr-449	769	10	24	24	NUM
ftr-449	769	11	so	so	SCONJ
ftr-449	769	12	as	as	SCONJ
ftr-449	769	13	to	to	PART
ftr-449	769	14	equalize	equalize	VERB
ftr-449	769	15	the	the	DET
ftr-449	769	16	two	two	NUM
ftr-449	769	17	estates	estate	NOUN
ftr-449	769	18	,	,	PUNCT
ftr-449	769	19	the	the	DET
ftr-449	769	20	tax	tax	NOUN
ftr-449	769	21	consequences	consequence	NOUN
ftr-449	769	22	will	will	AUX
ftr-449	769	23	be	be	AUX
ftr-449	769	24	as	as	SCONJ
ftr-449	769	25	follows	follow	VERB
ftr-449	769	26	:	:	PUNCT
ftr-449	769	27	122	122	NUM
ftr-449	769	28	.	.	PUNCT
ftr-449	770	1	irc	irc	PROPN
ftr-449	770	2	§	§	PROPN
ftr-449	770	3	2702(a)(3)(a)(ii	2702(a)(3)(a)(ii	NUM
ftr-449	770	4	)	)	PUNCT
ftr-449	770	5	.	.	PUNCT
ftr-449	771	1	the	the	DET
ftr-449	771	2	specific	specific	ADJ
ftr-449	771	3	requirements	requirement	NOUN
ftr-449	771	4	for	for	ADP
ftr-449	771	5	qualifying	qualify	VERB
ftr-449	771	6	as	as	ADP
ftr-449	771	7	a	a	DET
ftr-449	771	8	"	"	PUNCT
ftr-449	771	9	personal	personal	ADJ
ftr-449	771	10	residence	residence	NOUN
ftr-449	771	11	trust	trust	NOUN
ftr-449	771	12	"	"	PUNCT
ftr-449	771	13	are	be	AUX
ftr-449	771	14	set	set	VERB
ftr-449	771	15	out	out	ADP
ftr-449	771	16	in	in	ADP
ftr-449	771	17	regs	reg	NOUN
ftr-449	771	18	.	.	PUNCT
ftr-449	772	1	§	§	PROPN
ftr-449	772	2	25.2702	25.2702	NUM
ftr-449	772	3	-	-	SYM
ftr-449	772	4	5(b	5(b	NUM
ftr-449	772	5	)	)	PUNCT
ftr-449	772	6	.	.	PUNCT
ftr-449	773	1	123	123	NUM
ftr-449	773	2	.	.	PUNCT
ftr-449	774	1	the	the	DET
ftr-449	774	2	requirements	requirement	NOUN
ftr-449	774	3	for	for	ADP
ftr-449	774	4	qualifying	qualify	VERB
ftr-449	774	5	as	as	SCONJ
ftr-449	774	6	a	a	DET
ftr-449	774	7	qprt	qprt	NOUN
ftr-449	774	8	are	be	AUX
ftr-449	774	9	set	set	VERB
ftr-449	774	10	out	out	ADP
ftr-449	774	11	in	in	ADP
ftr-449	774	12	regs	reg	NOUN
ftr-449	774	13	.	.	PUNCT
ftr-449	775	1	§	§	PROPN
ftr-449	775	2	25.2702	25.2702	NUM
ftr-449	775	3	-	-	SYM
ftr-449	775	4	5(c	5(c	NUM
ftr-449	775	5	)	)	PUNCT
ftr-449	775	6	.	.	PUNCT
ftr-449	776	1	a	a	DET
ftr-449	776	2	qprt	qprt	NOUN
ftr-449	776	3	has	have	AUX
ftr-449	776	4	been	be	AUX
ftr-449	776	5	summarized	summarize	VERB
ftr-449	776	6	as	as	SCONJ
ftr-449	776	7	follows	follow	VERB
ftr-449	776	8	:	:	PUNCT
ftr-449	776	9	a	a	DET
ftr-449	776	10	qualified	qualified	ADJ
ftr-449	776	11	personal	personal	ADJ
ftr-449	776	12	residence	residence	NOUN
ftr-449	776	13	trust	trust	NOUN
ftr-449	776	14	must	must	AUX
ftr-449	776	15	satisfy	satisfy	VERB
ftr-449	776	16	the	the	DET
ftr-449	776	17	general	general	ADJ
ftr-449	776	18	requirements	requirement	NOUN
ftr-449	776	19	applicable	applicable	ADJ
ftr-449	776	20	to	to	ADP
ftr-449	776	21	a	a	DET
ftr-449	776	22	regular	regular	ADJ
ftr-449	776	23	personal	personal	ADJ
ftr-449	776	24	residence	residence	NOUN
ftr-449	776	25	trust	trust	NOUN
ftr-449	776	26	,	,	PUNCT
ftr-449	776	27	but	but	CCONJ
ftr-449	776	28	is	be	AUX
ftr-449	776	29	permitted	permit	VERB
ftr-449	776	30	(	(	PUNCT
ftr-449	776	31	1	1	NUM
ftr-449	776	32	)	)	PUNCT
ftr-449	776	33	to	to	PART
ftr-449	776	34	hold	hold	VERB
ftr-449	776	35	cash	cash	NOUN
ftr-449	776	36	and	and	CCONJ
ftr-449	776	37	other	other	ADJ
ftr-449	776	38	assets	asset	NOUN
ftr-449	776	39	that	that	PRON
ftr-449	776	40	are	be	AUX
ftr-449	776	41	related	relate	VERB
ftr-449	776	42	to	to	ADP
ftr-449	776	43	the	the	DET
ftr-449	776	44	residence	residence	NOUN
ftr-449	776	45	;	;	PUNCT
ftr-449	776	46	(	(	PUNCT
ftr-449	776	47	2	2	X
ftr-449	776	48	)	)	PUNCT
ftr-449	776	49	to	to	PART
ftr-449	776	50	sell	sell	VERB
ftr-449	776	51	the	the	DET
ftr-449	776	52	residence	residence	NOUN
ftr-449	776	53	and	and	CCONJ
ftr-449	776	54	reinvest	reinvest	VERB
ftr-449	776	55	the	the	DET
ftr-449	776	56	proceeds	proceed	NOUN
ftr-449	776	57	in	in	ADP
ftr-449	776	58	another	another	DET
ftr-449	776	59	residence	residence	NOUN
ftr-449	776	60	;	;	PUNCT
ftr-449	776	61	(	(	PUNCT
ftr-449	776	62	3	3	X
ftr-449	776	63	)	)	PUNCT
ftr-449	776	64	to	to	PART
ftr-449	776	65	receive	receive	VERB
ftr-449	776	66	or	or	CCONJ
ftr-449	776	67	make	make	VERB
ftr-449	776	68	improvements	improvement	NOUN
ftr-449	776	69	to	to	ADP
ftr-449	776	70	the	the	DET
ftr-449	776	71	residence	residence	NOUN
ftr-449	776	72	;	;	PUNCT
ftr-449	776	73	and	and	CCONJ
ftr-449	776	74	(	(	PUNCT
ftr-449	776	75	4	4	X
ftr-449	776	76	)	)	PUNCT
ftr-449	776	77	to	to	PART
ftr-449	776	78	be	be	AUX
ftr-449	776	79	converted	convert	VERB
ftr-449	776	80	into	into	ADP
ftr-449	776	81	a	a	DET
ftr-449	776	82	qualified	qualified	ADJ
ftr-449	776	83	annuity	annuity	NOUN
ftr-449	776	84	trust	trust	NOUN
ftr-449	776	85	.	.	PUNCT
ftr-449	777	1	as	as	ADP
ftr-449	777	2	a	a	DET
ftr-449	777	3	result	result	NOUN
ftr-449	777	4	of	of	ADP
ftr-449	777	5	its	its	PRON
ftr-449	777	6	flexibility	flexibility	NOUN
ftr-449	777	7	,	,	PUNCT
ftr-449	777	8	a	a	DET
ftr-449	777	9	qualified	qualified	ADJ
ftr-449	777	10	personal	personal	ADJ
ftr-449	777	11	residence	residence	NOUN
ftr-449	777	12	trust	trust	NOUN
ftr-449	777	13	,	,	PUNCT
ftr-449	777	14	rather	rather	ADV
ftr-449	777	15	than	than	ADP
ftr-449	777	16	a	a	DET
ftr-449	777	17	regular	regular	ADJ
ftr-449	777	18	personal	personal	ADJ
ftr-449	777	19	residence	residence	NOUN
ftr-449	777	20	trust	trust	NOUN
ftr-449	777	21	,	,	PUNCT
ftr-449	777	22	generally	generally	ADV
ftr-449	777	23	will	will	AUX
ftr-449	777	24	be	be	AUX
ftr-449	777	25	used	use	VERB
ftr-449	777	26	by	by	ADP
ftr-449	777	27	taxpayers	taxpayer	NOUN
ftr-449	777	28	wishing	wish	VERB
ftr-449	777	29	to	to	PART
ftr-449	777	30	avoid	avoid	VERB
ftr-449	777	31	section	section	NOUN
ftr-449	777	32	2702	2702	NUM
ftr-449	777	33	.	.	PUNCT
ftr-449	778	1	richard	richard	PROPN
ftr-449	778	2	b.	b.	PROPN
ftr-449	778	3	stephens	stephens	PROPN
ftr-449	778	4	et	et	PROPN
ftr-449	778	5	al	al	PROPN
ftr-449	778	6	.	.	PROPN
ftr-449	778	7	,	,	PUNCT
ftr-449	778	8	federal	federal	ADJ
ftr-449	778	9	estate	estate	NOUN
ftr-449	778	10	and	and	CCONJ
ftr-449	778	11	gift	gift	NOUN
ftr-449	778	12	taxation	taxation	NOUN
ftr-449	779	1	i	i	PRON
ftr-449	779	2	19.03[3][d][iii	19.03[3][d][iii	VERB
ftr-449	779	3	]	]	X
ftr-449	779	4	(	(	PUNCT
ftr-449	779	5	7th	7th	ADJ
ftr-449	779	6	ed	ed	NOUN
ftr-449	779	7	.	.	PROPN
ftr-449	779	8	1996	1996	NUM
ftr-449	779	9	)	)	PUNCT
ftr-449	779	10	(	(	PUNCT
ftr-449	779	11	footnotes	footnote	NOUN
ftr-449	779	12	omitted	omit	VERB
ftr-449	779	13	)	)	PUNCT
ftr-449	779	14	.	.	PUNCT
ftr-449	780	1	124	124	NUM
ftr-449	780	2	.	.	PUNCT
ftr-449	781	1	h	h	PROPN
ftr-449	781	2	's	's	PART
ftr-449	781	3	executor	executor	NOUN
ftr-449	781	4	could	could	AUX
ftr-449	781	5	elect	elect	VERB
ftr-449	781	6	under	under	ADP
ftr-449	781	7	§	§	PROPN
ftr-449	781	8	2056(b)(7	2056(b)(7	NUM
ftr-449	781	9	)	)	PUNCT
ftr-449	781	10	to	to	PART
ftr-449	781	11	treat	treat	VERB
ftr-449	781	12	his	his	PRON
ftr-449	781	13	bequest	bequest	NOUN
ftr-449	781	14	as	as	ADP
ftr-449	781	15	"	"	PUNCT
ftr-449	781	16	qualified	qualified	ADJ
ftr-449	781	17	terminable	terminable	ADJ
ftr-449	781	18	interest	interest	NOUN
ftr-449	781	19	property	property	NOUN
ftr-449	781	20	"	"	PUNCT
ftr-449	781	21	(	(	PUNCT
ftr-449	781	22	i.e.	i.e.	X
ftr-449	781	23	,	,	PUNCT
ftr-449	781	24	"	"	PUNCT
ftr-449	781	25	qtip	qtip	NOUN
ftr-449	781	26	"	"	PUNCT
ftr-449	781	27	)	)	PUNCT
ftr-449	781	28	and	and	CCONJ
ftr-449	781	29	thus	thus	ADV
ftr-449	781	30	qualify	qualify	VERB
ftr-449	781	31	for	for	ADP
ftr-449	781	32	the	the	DET
ftr-449	781	33	marital	marital	ADJ
ftr-449	781	34	deduction	deduction	NOUN
ftr-449	781	35	,	,	PUNCT
ftr-449	781	36	since	since	SCONJ
ftr-449	781	37	w	w	NOUN
ftr-449	781	38	has	have	VERB
ftr-449	781	39	a	a	DET
ftr-449	781	40	"	"	PUNCT
ftr-449	781	41	qualifying	qualify	VERB
ftr-449	781	42	income	income	NOUN
ftr-449	781	43	interest	interest	NOUN
ftr-449	781	44	for	for	ADP
ftr-449	781	45	life	life	NOUN
ftr-449	781	46	.	.	PUNCT
ftr-449	781	47	"	"	PUNCT
ftr-449	782	1	19991	19991	NUM
ftr-449	782	2	florida	florida	PROPN
ftr-449	782	3	tax	tax	NOUN
ftr-449	782	4	review	review	NOUN
ftr-449	782	5	case	case	NOUN
ftr-449	782	6	1	1	NUM
ftr-449	782	7	h	h	NOUN
ftr-449	782	8	's	's	PART
ftr-449	782	9	estate	estate	NOUN
ftr-449	782	10	:	:	PUNCT
ftr-449	782	11	$	$	SYM
ftr-449	782	12	1,000,000	1,000,000	NUM
ftr-449	782	13	less	less	ADJ
ftr-449	782	14	the	the	DET
ftr-449	782	15	$	$	SYM
ftr-449	782	16	650,000	650,000	NUM
ftr-449	782	17	exclusion	exclusion	NOUN
ftr-449	782	18	amount	amount	NOUN
ftr-449	782	19	(	(	PUNCT
ftr-449	782	20	§	§	PROPN
ftr-449	782	21	2010	2010	NUM
ftr-449	782	22	)	)	PUNCT
ftr-449	782	23	'	'	PUNCT
ftr-449	782	24	"	"	PUNCT
ftr-449	782	25	$	$	SYM
ftr-449	782	26	350,000	350,000	NUM
ftr-449	782	27	w	w	PROPN
ftr-449	782	28	's	's	PART
ftr-449	782	29	estate	estate	NOUN
ftr-449	782	30	:	:	PUNCT
ftr-449	782	31	$	$	SYM
ftr-449	782	32	1,500,000	1,500,000	NUM
ftr-449	782	33	less	less	ADJ
ftr-449	782	34	the	the	DET
ftr-449	782	35	$	$	SYM
ftr-449	782	36	650,000	650,000	NUM
ftr-449	782	37	exclusion	exclusion	NOUN
ftr-449	782	38	amount	amount	NOUN
ftr-449	782	39	(	(	PUNCT
ftr-449	782	40	§	§	PROPN
ftr-449	782	41	2010	2010	NUM
ftr-449	782	42	)	)	PUNCT
ftr-449	782	43	850,000	850,000	NUM
ftr-449	782	44	total	total	ADJ
ftr-449	782	45	value	value	NOUN
ftr-449	782	46	of	of	ADP
ftr-449	782	47	property	property	NOUN
ftr-449	782	48	subject	subject	NOUN
ftr-449	782	49	to	to	PART
ftr-449	782	50	transfer	transfer	VERB
ftr-449	782	51	tax	tax	NOUN
ftr-449	782	52	$	$	SYM
ftr-449	782	53	1,200,000	1,200,000	NUM
ftr-449	782	54	2	2	NUM
ftr-449	782	55	.	.	PUNCT
ftr-449	783	1	the	the	DET
ftr-449	783	2	spousal	spousal	PROPN
ftr-449	783	3	election	election	NOUN
ftr-449	783	4	will	will	AUX
ftr-449	783	5	as	as	ADP
ftr-449	783	6	an	an	DET
ftr-449	783	7	estate	estate	NOUN
ftr-449	783	8	tax	tax	NOUN
ftr-449	783	9	saving	saving	NOUN
ftr-449	783	10	plan.-in	plan.-in	VERB
ftr-449	783	11	this	this	DET
ftr-449	783	12	scenario	scenario	NOUN
ftr-449	783	13	,	,	PUNCT
ftr-449	783	14	h	h	NOUN
ftr-449	783	15	and	and	CCONJ
ftr-449	783	16	w	w	PART
ftr-449	783	17	go	go	VERB
ftr-449	783	18	to	to	ADP
ftr-449	783	19	a	a	DET
ftr-449	783	20	sophisticated	sophisticated	ADJ
ftr-449	783	21	tax	tax	NOUN
ftr-449	783	22	planner	planner	NOUN
ftr-449	783	23	who	who	PRON
ftr-449	783	24	proposes	propose	VERB
ftr-449	783	25	a	a	DET
ftr-449	783	26	plan	plan	NOUN
ftr-449	783	27	having	have	VERB
ftr-449	783	28	the	the	DET
ftr-449	783	29	same	same	ADJ
ftr-449	783	30	testamentary	testamentary	ADJ
ftr-449	783	31	effect	effect	NOUN
ftr-449	783	32	as	as	ADP
ftr-449	783	33	the	the	DET
ftr-449	783	34	plan	plan	NOUN
ftr-449	783	35	in	in	ADP
ftr-449	783	36	case	case	NOUN
ftr-449	783	37	1	1	NUM
ftr-449	783	38	but	but	CCONJ
ftr-449	783	39	with	with	ADP
ftr-449	783	40	significant	significant	ADJ
ftr-449	783	41	transfer	transfer	NOUN
ftr-449	783	42	tax	tax	NOUN
ftr-449	783	43	savings	saving	NOUN
ftr-449	783	44	.	.	PUNCT
ftr-449	784	1	under	under	ADP
ftr-449	784	2	his	his	PRON
ftr-449	784	3	plan	plan	NOUN
ftr-449	784	4	,	,	PUNCT
ftr-449	784	5	each	each	DET
ftr-449	784	6	spouse	spouse	NOUN
ftr-449	784	7	leaves	leave	VERB
ftr-449	784	8	all	all	PRON
ftr-449	784	9	of	of	ADP
ftr-449	784	10	the	the	DET
ftr-449	784	11	community	community	NOUN
ftr-449	784	12	property	property	NOUN
ftr-449	784	13	(	(	PUNCT
ftr-449	784	14	including	include	VERB
ftr-449	784	15	the	the	DET
ftr-449	784	16	other	other	ADJ
ftr-449	784	17	spouse	spouse	NOUN
ftr-449	784	18	's	's	PART
ftr-449	784	19	share	share	NOUN
ftr-449	784	20	)	)	PUNCT
ftr-449	784	21	in	in	ADP
ftr-449	784	22	trust	trust	NOUN
ftr-449	784	23	with	with	ADP
ftr-449	784	24	income	income	NOUN
ftr-449	784	25	payable	payable	ADJ
ftr-449	784	26	to	to	ADP
ftr-449	784	27	the	the	DET
ftr-449	784	28	survivor	survivor	NOUN
ftr-449	784	29	for	for	ADP
ftr-449	784	30	life	life	NOUN
ftr-449	784	31	and	and	CCONJ
ftr-449	784	32	principal	principal	NOUN
ftr-449	784	33	payable	payable	ADJ
ftr-449	784	34	to	to	ADP
ftr-449	784	35	c	c	NOUN
ftr-449	784	36	on	on	ADP
ftr-449	784	37	the	the	DET
ftr-449	784	38	survivor	survivor	NOUN
ftr-449	784	39	's	's	PART
ftr-449	784	40	death	death	NOUN
ftr-449	784	41	.	.	PUNCT
ftr-449	785	1	this	this	PRON
ftr-449	785	2	,	,	PUNCT
ftr-449	785	3	of	of	ADP
ftr-449	785	4	course	course	NOUN
ftr-449	785	5	,	,	PUNCT
ftr-449	785	6	gives	give	VERB
ftr-449	785	7	the	the	DET
ftr-449	785	8	survivor	survivor	NOUN
ftr-449	785	9	a	a	DET
ftr-449	785	10	spousal	spousal	NOUN
ftr-449	785	11	election	election	NOUN
ftr-449	785	12	.	.	PUNCT
ftr-449	786	1	h	h	NOUN
ftr-449	786	2	and	and	CCONJ
ftr-449	786	3	w	w	PROPN
ftr-449	786	4	enthusiastically	enthusiastically	ADV
ftr-449	786	5	adopt	adopt	VERB
ftr-449	786	6	this	this	DET
ftr-449	786	7	plan	plan	NOUN
ftr-449	786	8	because	because	SCONJ
ftr-449	786	9	of	of	ADP
ftr-449	786	10	its	its	PRON
ftr-449	786	11	purported	purport	VERB
ftr-449	786	12	tax	tax	NOUN
ftr-449	786	13	benefits	benefit	NOUN
ftr-449	786	14	and	and	CCONJ
ftr-449	786	15	because	because	SCONJ
ftr-449	786	16	it	it	PRON
ftr-449	786	17	carries	carry	VERB
ftr-449	786	18	out	out	ADP
ftr-449	786	19	their	their	PRON
ftr-449	786	20	dispositive	dispositive	ADJ
ftr-449	786	21	wishes	wish	NOUN
ftr-449	786	22	.	.	PUNCT
ftr-449	787	1	h	h	PROPN
ftr-449	787	2	dies	die	VERB
ftr-449	787	3	first	first	ADV
ftr-449	787	4	,	,	PUNCT
ftr-449	787	5	and	and	CCONJ
ftr-449	787	6	w	w	NOUN
ftr-449	787	7	elects	elect	NOUN
ftr-449	787	8	to	to	PART
ftr-449	787	9	let	let	VERB
ftr-449	787	10	her	her	PRON
ftr-449	787	11	share	share	NOUN
ftr-449	787	12	of	of	ADP
ftr-449	787	13	the	the	DET
ftr-449	787	14	community	community	NOUN
ftr-449	787	15	pass	pass	VERB
ftr-449	787	16	under	under	ADP
ftr-449	787	17	h	h	PROPN
ftr-449	787	18	's	's	PART
ftr-449	787	19	will	will	NOUN
ftr-449	787	20	into	into	ADP
ftr-449	787	21	w	w	PROPN
ftr-449	787	22	trust	trust	PROPN
ftr-449	787	23	.	.	PUNCT
ftr-449	788	1	as	as	SCONJ
ftr-449	788	2	in	in	ADP
ftr-449	788	3	case	case	NOUN
ftr-449	788	4	1	1	NUM
ftr-449	788	5	,	,	PUNCT
ftr-449	788	6	each	each	DET
ftr-449	788	7	spouse	spouse	NOUN
ftr-449	788	8	's	's	PART
ftr-449	788	9	share	share	NOUN
ftr-449	788	10	of	of	ADP
ftr-449	788	11	the	the	DET
ftr-449	788	12	community	community	NOUN
ftr-449	788	13	at	at	ADP
ftr-449	788	14	the	the	DET
ftr-449	788	15	time	time	NOUN
ftr-449	788	16	of	of	ADP
ftr-449	788	17	h	h	NOUN
ftr-449	788	18	's	's	PART
ftr-449	788	19	death	death	NOUN
ftr-449	788	20	is	be	AUX
ftr-449	788	21	worth	worth	ADJ
ftr-449	788	22	$	$	SYM
ftr-449	788	23	1,000,000	1,000,000	NUM
ftr-449	788	24	,	,	PUNCT
ftr-449	788	25	and	and	CCONJ
ftr-449	788	26	w	w	PROPN
ftr-449	788	27	's	's	PART
ftr-449	788	28	share	share	NOUN
ftr-449	788	29	(	(	PUNCT
ftr-449	788	30	which	which	PRON
ftr-449	788	31	is	be	AUX
ftr-449	788	32	now	now	ADV
ftr-449	788	33	in	in	ADP
ftr-449	788	34	w	w	PROPN
ftr-449	788	35	trust	trust	NOUN
ftr-449	788	36	)	)	PUNCT
ftr-449	788	37	grows	grow	VERB
ftr-449	788	38	to	to	ADP
ftr-449	788	39	$	$	SYM
ftr-449	788	40	1,500,000	1,500,000	NUM
ftr-449	788	41	by	by	ADP
ftr-449	788	42	the	the	DET
ftr-449	788	43	time	time	NOUN
ftr-449	788	44	of	of	ADP
ftr-449	788	45	her	her	PRON
ftr-449	788	46	death	death	NOUN
ftr-449	788	47	.	.	PUNCT
ftr-449	789	1	the	the	DET
ftr-449	789	2	transfer	transfer	NOUN
ftr-449	789	3	tax	tax	NOUN
ftr-449	789	4	consequences	consequence	NOUN
ftr-449	789	5	will	will	AUX
ftr-449	789	6	depend	depend	VERB
ftr-449	789	7	on	on	ADP
ftr-449	789	8	the	the	DET
ftr-449	789	9	absolute	absolute	ADJ
ftr-449	789	10	and	and	CCONJ
ftr-449	789	11	relative	relative	ADJ
ftr-449	789	12	values	value	NOUN
ftr-449	789	13	of	of	ADP
ftr-449	789	14	w	w	PROPN
ftr-449	789	15	's	's	PART
ftr-449	789	16	life	life	NOUN
ftr-449	789	17	estate	estate	NOUN
ftr-449	789	18	in	in	ADP
ftr-449	789	19	h	h	PROPN
ftr-449	789	20	trust	trust	NOUN
ftr-449	789	21	and	and	CCONJ
ftr-449	789	22	c	c	NOUN
ftr-449	789	23	's	's	PART
ftr-449	789	24	remainder	remainder	NOUN
ftr-449	789	25	in	in	ADP
ftr-449	789	26	w	w	PROPN
ftr-449	789	27	trust	trust	PROPN
ftr-449	789	28	.	.	PUNCT
ftr-449	790	1	a.	a.	NOUN
ftr-449	790	2	where	where	SCONJ
ftr-449	790	3	w	w	NOUN
ftr-449	790	4	's	's	PART
ftr-449	790	5	life	life	NOUN
ftr-449	790	6	estate	estate	NOUN
ftr-449	790	7	in	in	ADP
ftr-449	790	8	h	h	PROPN
ftr-449	790	9	trust	trust	NOUN
ftr-449	790	10	is	be	AUX
ftr-449	790	11	worth	worth	ADJ
ftr-449	790	12	less	less	ADJ
ftr-449	790	13	than	than	ADP
ftr-449	790	14	c	c	NOUN
ftr-449	790	15	's	's	PART
ftr-449	790	16	remainder	remainder	NOUN
ftr-449	790	17	in	in	ADP
ftr-449	790	18	w	w	PROPN
ftr-449	790	19	trust.-assume	trust.-assume	PROPN
ftr-449	790	20	that	that	SCONJ
ftr-449	790	21	at	at	ADP
ftr-449	790	22	h	h	NOUN
ftr-449	790	23	's	's	PART
ftr-449	790	24	death	death	NOUN
ftr-449	790	25	the	the	DET
ftr-449	790	26	present	present	ADJ
ftr-449	790	27	value	value	NOUN
ftr-449	790	28	of	of	ADP
ftr-449	790	29	w	w	PROPN
ftr-449	790	30	's	's	PART
ftr-449	790	31	life	life	NOUN
ftr-449	790	32	estate	estate	NOUN
ftr-449	790	33	in	in	ADP
ftr-449	790	34	h	h	PROPN
ftr-449	790	35	trust	trust	NOUN
ftr-449	790	36	is	be	AUX
ftr-449	790	37	$	$	SYM
ftr-449	790	38	400,000	400,000	NUM
ftr-449	790	39	and	and	CCONJ
ftr-449	790	40	that	that	SCONJ
ftr-449	790	41	the	the	DET
ftr-449	790	42	present	present	ADJ
ftr-449	790	43	value	value	NOUN
ftr-449	790	44	of	of	ADP
ftr-449	790	45	c	c	PROPN
ftr-449	790	46	's	's	PART
ftr-449	790	47	remainder	remainder	NOUN
ftr-449	790	48	in	in	ADP
ftr-449	790	49	w	w	PROPN
ftr-449	790	50	trust	trust	NOUN
ftr-449	790	51	is	be	AUX
ftr-449	790	52	$	$	SYM
ftr-449	790	53	600,000	600,000	NUM
ftr-449	790	54	.	.	PUNCT
ftr-449	791	1	for	for	ADP
ftr-449	791	2	gift	gift	NOUN
ftr-449	791	3	tax	tax	NOUN
ftr-449	791	4	purposes	purpose	NOUN
ftr-449	791	5	,	,	PUNCT
ftr-449	791	6	w	w	NOUN
ftr-449	791	7	is	be	AUX
ftr-449	791	8	treated	treat	VERB
ftr-449	791	9	as	as	ADP
ftr-449	791	10	exchanging	exchange	VERB
ftr-449	791	11	the	the	DET
ftr-449	791	12	remainder	remainder	NOUN
ftr-449	791	13	interest	interest	NOUN
ftr-449	791	14	in	in	ADP
ftr-449	791	15	w	w	PROPN
ftr-449	791	16	trust	trust	NOUN
ftr-449	791	17	for	for	ADP
ftr-449	791	18	the	the	DET
ftr-449	791	19	income	income	NOUN
ftr-449	791	20	interest	interest	NOUN
ftr-449	791	21	in	in	ADP
ftr-449	791	22	h	h	PROPN
ftr-449	791	23	trust	trust	PROPN
ftr-449	791	24	.	.	PUNCT
ftr-449	792	1	26	26	NUM
ftr-449	792	2	consequently	consequently	ADV
ftr-449	792	3	,	,	PUNCT
ftr-449	792	4	she	she	PRON
ftr-449	792	5	will	will	AUX
ftr-449	792	6	be	be	AUX
ftr-449	792	7	deemed	deem	VERB
ftr-449	792	8	to	to	PART
ftr-449	792	9	make	make	VERB
ftr-449	792	10	a	a	DET
ftr-449	792	11	gift	gift	NOUN
ftr-449	792	12	of	of	ADP
ftr-449	792	13	$	$	SYM
ftr-449	792	14	200,000	200,000	NUM
ftr-449	792	15	,	,	PUNCT
ftr-449	792	16	that	that	ADV
ftr-449	792	17	is	is	ADV
ftr-449	792	18	,	,	PUNCT
ftr-449	792	19	the	the	DET
ftr-449	792	20	value	value	NOUN
ftr-449	792	21	of	of	ADP
ftr-449	792	22	the	the	DET
ftr-449	792	23	remainder	remainder	NOUN
ftr-449	792	24	she	she	PRON
ftr-449	792	25	gives	give	VERB
ftr-449	792	26	to	to	ADP
ftr-449	792	27	c	c	PROPN
ftr-449	792	28	in	in	ADP
ftr-449	792	29	w	w	PROPN
ftr-449	792	30	trust	trust	PROPN
ftr-449	792	31	,	,	PUNCT
ftr-449	792	32	$	$	SYM
ftr-449	792	33	600,000	600,000	NUM
ftr-449	792	34	,	,	PUNCT
ftr-449	792	35	less	less	ADJ
ftr-449	792	36	the	the	DET
ftr-449	792	37	income	income	NOUN
ftr-449	792	38	interest	interest	NOUN
ftr-449	792	39	she	she	PRON
ftr-449	792	40	receives	receive	VERB
ftr-449	792	41	in	in	ADP
ftr-449	792	42	h	h	PROPN
ftr-449	792	43	trust	trust	NOUN
ftr-449	792	44	,	,	PUNCT
ftr-449	792	45	$	$	SYM
ftr-449	792	46	400,000	400,000	NUM
ftr-449	792	47	.	.	PUNCT
ftr-449	793	1	the	the	DET
ftr-449	793	2	method	method	NOUN
ftr-449	793	3	for	for	ADP
ftr-449	793	4	determining	determine	VERB
ftr-449	793	5	the	the	DET
ftr-449	793	6	estate	estate	NOUN
ftr-449	793	7	tax	tax	NOUN
ftr-449	793	8	effect	effect	NOUN
ftr-449	793	9	of	of	ADP
ftr-449	793	10	the	the	DET
ftr-449	793	11	election	election	NOUN
ftr-449	793	12	is	be	AUX
ftr-449	793	13	less	less	ADV
ftr-449	793	14	certain	certain	ADJ
ftr-449	793	15	.	.	PUNCT
ftr-449	794	1	under	under	ADP
ftr-449	794	2	gradow	gradow	NOUN
ftr-449	794	3	,	,	PUNCT
ftr-449	794	4	w	w	PROPN
ftr-449	794	5	's	's	PART
ftr-449	794	6	transfer	transfer	NOUN
ftr-449	794	7	of	of	ADP
ftr-449	794	8	a	a	DET
ftr-449	794	9	remainder	remainder	NOUN
ftr-449	794	10	to	to	ADP
ftr-449	794	11	c	c	PROPN
ftr-449	794	12	in	in	ADP
ftr-449	794	13	w	w	PROPN
ftr-449	794	14	trust	trust	NOUN
ftr-449	794	15	would	would	AUX
ftr-449	794	16	not	not	PART
ftr-449	794	17	be	be	AUX
ftr-449	794	18	supported	support	VERB
ftr-449	794	19	by	by	ADP
ftr-449	794	20	adequate	adequate	ADJ
ftr-449	794	21	consideration	consideration	NOUN
ftr-449	794	22	,	,	PUNCT
ftr-449	794	23	since	since	SCONJ
ftr-449	794	24	the	the	DET
ftr-449	794	25	value	value	NOUN
ftr-449	794	26	of	of	ADP
ftr-449	794	27	her	her	PRON
ftr-449	794	28	life	life	NOUN
ftr-449	794	29	estate	estate	NOUN
ftr-449	794	30	in	in	ADP
ftr-449	794	31	h	h	PROPN
ftr-449	794	32	trust	trust	NOUN
ftr-449	794	33	(	(	PUNCT
ftr-449	794	34	i.e.	i.e.	X
ftr-449	794	35	,	,	PUNCT
ftr-449	794	36	the	the	DET
ftr-449	794	37	consideration	consideration	NOUN
ftr-449	794	38	she	she	PRON
ftr-449	794	39	received	receive	VERB
ftr-449	794	40	for	for	ADP
ftr-449	794	41	setting	set	VERB
ftr-449	794	42	up	up	ADP
ftr-449	794	43	w	w	PROPN
ftr-449	794	44	trust	trust	NOUN
ftr-449	794	45	)	)	PUNCT
ftr-449	794	46	is	be	AUX
ftr-449	794	47	less	less	ADJ
ftr-449	794	48	than	than	ADP
ftr-449	794	49	the	the	DET
ftr-449	794	50	value	value	NOUN
ftr-449	794	51	of	of	ADP
ftr-449	794	52	her	her	PRON
ftr-449	794	53	property	property	NOUN
ftr-449	794	54	she	she	PRON
ftr-449	794	55	allowed	allow	VERB
ftr-449	794	56	to	to	PART
ftr-449	794	57	pass	pass	VERB
ftr-449	794	58	into	into	ADP
ftr-449	794	59	w	w	PROPN
ftr-449	794	60	trust	trust	PROPN
ftr-449	794	61	.	.	PUNCT
ftr-449	795	1	'27	'27	NUM
ftr-449	796	1	the	the	DET
ftr-449	796	2	d'ambrosio	d'ambrosio	PROPN
ftr-449	796	3	125	125	NUM
ftr-449	796	4	.	.	PUNCT
ftr-449	797	1	the	the	DET
ftr-449	797	2	"	"	PUNCT
ftr-449	797	3	exclusion	exclusion	NOUN
ftr-449	797	4	amount	amount	NOUN
ftr-449	797	5	"	"	PUNCT
ftr-449	797	6	is	be	AUX
ftr-449	797	7	the	the	DET
ftr-449	797	8	amount	amount	NOUN
ftr-449	797	9	of	of	ADP
ftr-449	797	10	wealth	wealth	NOUN
ftr-449	797	11	that	that	PRON
ftr-449	797	12	may	may	AUX
ftr-449	797	13	be	be	AUX
ftr-449	797	14	transferred	transfer	VERB
ftr-449	797	15	without	without	ADP
ftr-449	797	16	transfer	transfer	NOUN
ftr-449	797	17	tax	tax	NOUN
ftr-449	797	18	by	by	ADP
ftr-449	797	19	reason	reason	NOUN
ftr-449	797	20	of	of	ADP
ftr-449	797	21	the	the	DET
ftr-449	797	22	unified	unified	ADJ
ftr-449	797	23	credit	credit	NOUN
ftr-449	797	24	.	.	PUNCT
ftr-449	798	1	see	see	VERB
ftr-449	798	2	irc	irc	PROPN
ftr-449	798	3	§	§	PROPN
ftr-449	798	4	§	§	PROPN
ftr-449	798	5	2010	2010	NUM
ftr-449	798	6	&	&	CCONJ
ftr-449	798	7	2505	2505	NUM
ftr-449	798	8	.	.	PUNCT
ftr-449	799	1	the	the	DET
ftr-449	799	2	exclusion	exclusion	NOUN
ftr-449	799	3	amount	amount	NOUN
ftr-449	799	4	for	for	ADP
ftr-449	799	5	1999	1999	NUM
ftr-449	799	6	,	,	PUNCT
ftr-449	799	7	$	$	SYM
ftr-449	799	8	650,000	650,000	NUM
ftr-449	799	9	,	,	PUNCT
ftr-449	799	10	is	be	AUX
ftr-449	799	11	used	use	VERB
ftr-449	799	12	in	in	ADP
ftr-449	799	13	the	the	DET
ftr-449	799	14	examples	example	NOUN
ftr-449	799	15	throughout	throughout	ADP
ftr-449	799	16	this	this	DET
ftr-449	799	17	article	article	NOUN
ftr-449	799	18	.	.	PUNCT
ftr-449	800	1	the	the	DET
ftr-449	800	2	exclusion	exclusion	NOUN
ftr-449	800	3	amount	amount	NOUN
ftr-449	800	4	is	be	AUX
ftr-449	800	5	scheduled	schedule	VERB
ftr-449	800	6	to	to	PART
ftr-449	800	7	increase	increase	VERB
ftr-449	800	8	over	over	ADP
ftr-449	800	9	a	a	DET
ftr-449	800	10	nine	nine	NUM
ftr-449	800	11	-	-	PUNCT
ftr-449	800	12	year	year	NOUN
ftr-449	800	13	period	period	NOUN
ftr-449	800	14	and	and	CCONJ
ftr-449	800	15	ultimately	ultimately	ADV
ftr-449	800	16	to	to	PART
ftr-449	800	17	reach	reach	VERB
ftr-449	800	18	$	$	SYM
ftr-449	800	19	1,000,000	1,000,000	NUM
ftr-449	800	20	in	in	ADP
ftr-449	800	21	the	the	DET
ftr-449	800	22	case	case	NOUN
ftr-449	800	23	of	of	ADP
ftr-449	800	24	estates	estate	NOUN
ftr-449	800	25	of	of	ADP
ftr-449	800	26	decedents	decedent	NOUN
ftr-449	800	27	dying	die	VERB
ftr-449	800	28	in	in	ADP
ftr-449	800	29	2006	2006	NUM
ftr-449	800	30	and	and	CCONJ
ftr-449	800	31	thereafter	thereafter	ADV
ftr-449	800	32	.	.	PUNCT
ftr-449	801	1	see	see	VERB
ftr-449	801	2	irc	irc	ADV
ftr-449	801	3	§	§	PROPN
ftr-449	801	4	2010(c	2010(c	NOUN
ftr-449	801	5	)	)	PUNCT
ftr-449	801	6	.	.	PUNCT
ftr-449	802	1	126	126	X
ftr-449	802	2	.	.	PUNCT
ftr-449	803	1	see	see	VERB
ftr-449	803	2	supra	supra	PROPN
ftr-449	803	3	notes	note	VERB
ftr-449	803	4	33	33	NUM
ftr-449	803	5	-	-	SYM
ftr-449	803	6	35	35	NUM
ftr-449	803	7	and	and	CCONJ
ftr-449	803	8	accompanying	accompany	VERB
ftr-449	803	9	text	text	NOUN
ftr-449	803	10	.	.	PUNCT
ftr-449	804	1	127	127	NUM
ftr-449	804	2	.	.	PUNCT
ftr-449	805	1	see	see	VERB
ftr-449	805	2	supra	supra	PROPN
ftr-449	805	3	notes	note	VERB
ftr-449	805	4	23	23	NUM
ftr-449	805	5	-	-	SYM
ftr-449	805	6	31	31	NUM
ftr-449	805	7	and	and	CCONJ
ftr-449	805	8	accompanying	accompany	VERB
ftr-449	805	9	text	text	NOUN
ftr-449	805	10	.	.	PUNCT
ftr-449	806	1	[	[	X
ftr-449	806	2	vol	vol	NOUN
ftr-449	806	3	4:8	4:8	NUM
ftr-449	806	4	estate	estate	NOUN
ftr-449	806	5	and	and	CCONJ
ftr-449	806	6	git	git	NOUN
ftr-449	806	7	tax	tax	NOUN
ftr-449	806	8	effects	effect	NOUN
ftr-449	806	9	of	of	ADP
ftr-449	806	10	selling	sell	VERB
ftr-449	806	11	a	a	DET
ftr-449	806	12	remainder	remainder	NOUN
ftr-449	806	13	trilogy	trilogy	NOUN
ftr-449	806	14	courts	court	NOUN
ftr-449	806	15	arguably	arguably	ADV
ftr-449	806	16	would	would	AUX
ftr-449	806	17	find	find	VERB
ftr-449	806	18	the	the	DET
ftr-449	806	19	consideration	consideration	NOUN
ftr-449	806	20	adequate	adequate	ADJ
ftr-449	806	21	so	so	ADV
ftr-449	806	22	long	long	ADV
ftr-449	806	23	as	as	SCONJ
ftr-449	806	24	w	w	PROPN
ftr-449	806	25	's	's	PART
ftr-449	806	26	life	life	NOUN
ftr-449	806	27	estate	estate	NOUN
ftr-449	806	28	in	in	ADP
ftr-449	806	29	h	h	PROPN
ftr-449	806	30	trust	trust	NOUN
ftr-449	806	31	equals	equal	VERB
ftr-449	806	32	or	or	CCONJ
ftr-449	806	33	exceeds	exceed	VERB
ftr-449	806	34	the	the	DET
ftr-449	806	35	value	value	NOUN
ftr-449	806	36	of	of	ADP
ftr-449	806	37	the	the	DET
ftr-449	806	38	remainder	remainder	NOUN
ftr-449	806	39	she	she	PRON
ftr-449	806	40	transferred	transfer	VERB
ftr-449	806	41	to	to	ADP
ftr-449	806	42	c	c	PROPN
ftr-449	806	43	in	in	ADP
ftr-449	806	44	w	w	PROPN
ftr-449	806	45	trust.128	trust.128	NOUN
ftr-449	806	46	however	however	ADV
ftr-449	806	47	,	,	PUNCT
ftr-449	806	48	the	the	DET
ftr-449	806	49	result	result	NOUN
ftr-449	806	50	here	here	ADV
ftr-449	806	51	is	be	AUX
ftr-449	806	52	the	the	DET
ftr-449	806	53	same	same	ADJ
ftr-449	806	54	regardless	regardless	ADV
ftr-449	806	55	of	of	ADP
ftr-449	806	56	which	which	DET
ftr-449	806	57	test	test	NOUN
ftr-449	806	58	is	be	AUX
ftr-449	806	59	used	use	VERB
ftr-449	806	60	.	.	PUNCT
ftr-449	807	1	the	the	DET
ftr-449	807	2	consideration	consideration	NOUN
ftr-449	807	3	received	receive	VERB
ftr-449	807	4	,	,	PUNCT
ftr-449	807	5	w	w	PROPN
ftr-449	807	6	's	's	PART
ftr-449	807	7	$	$	SYM
ftr-449	807	8	400,000	400,000	NUM
ftr-449	807	9	life	life	NOUN
ftr-449	807	10	estate	estate	NOUN
ftr-449	807	11	in	in	ADP
ftr-449	807	12	h	h	PROPN
ftr-449	807	13	trust	trust	PROPN
ftr-449	807	14	,	,	PUNCT
ftr-449	807	15	is	be	AUX
ftr-449	807	16	inadequate	inadequate	ADJ
ftr-449	807	17	whether	whether	SCONJ
ftr-449	807	18	measured	measure	VERB
ftr-449	807	19	against	against	ADP
ftr-449	807	20	the	the	DET
ftr-449	807	21	value	value	NOUN
ftr-449	807	22	of	of	ADP
ftr-449	807	23	the	the	DET
ftr-449	807	24	remainder	remainder	NOUN
ftr-449	807	25	w	w	PROPN
ftr-449	807	26	surrendered	surrender	VERB
ftr-449	807	27	,	,	PUNCT
ftr-449	807	28	$	$	SYM
ftr-449	807	29	600,000	600,000	NUM
ftr-449	807	30	,	,	PUNCT
ftr-449	807	31	or	or	CCONJ
ftr-449	807	32	the	the	DET
ftr-449	807	33	full	full	ADJ
ftr-449	807	34	value	value	NOUN
ftr-449	807	35	of	of	ADP
ftr-449	807	36	the	the	DET
ftr-449	807	37	property	property	NOUN
ftr-449	807	38	she	she	PRON
ftr-449	807	39	let	let	AUX
ftr-449	807	40	pass	pass	VERB
ftr-449	807	41	into	into	ADP
ftr-449	807	42	iv	iv	NUM
ftr-449	807	43	trust	trust	NOUN
ftr-449	807	44	,	,	PUNCT
ftr-449	807	45	$	$	SYM
ftr-449	807	46	1,000,000	1,000,000	NUM
ftr-449	807	47	.	.	PUNCT
ftr-449	808	1	however	however	ADV
ftr-449	808	2	,	,	PUNCT
ftr-449	808	3	w	w	PROPN
ftr-449	808	4	's	's	PART
ftr-449	808	5	estate	estate	NOUN
ftr-449	808	6	is	be	AUX
ftr-449	808	7	entitled	entitle	VERB
ftr-449	808	8	to	to	PART
ftr-449	808	9	reduce	reduce	VERB
ftr-449	808	10	w	w	PROPN
ftr-449	808	11	's	's	PART
ftr-449	808	12	gross	gross	ADJ
ftr-449	808	13	estate	estate	NOUN
ftr-449	808	14	by	by	ADP
ftr-449	808	15	the	the	DET
ftr-449	808	16	value	value	NOUN
ftr-449	808	17	of	of	ADP
ftr-449	808	18	her	her	PRON
ftr-449	808	19	life	life	NOUN
ftr-449	808	20	estate	estate	NOUN
ftr-449	808	21	in	in	ADP
ftr-449	808	22	h	h	PROPN
ftr-449	808	23	trust	trust	NOUN
ftr-449	808	24	(	(	PUNCT
ftr-449	808	25	i.e.	i.e.	X
ftr-449	808	26	,	,	PUNCT
ftr-449	808	27	the	the	DET
ftr-449	808	28	$	$	SYM
ftr-449	808	29	400,000	400,000	NUM
ftr-449	808	30	consideration	consideration	NOUN
ftr-449	808	31	w	w	NOUN
ftr-449	808	32	received	receive	VERB
ftr-449	808	33	)	)	PUNCT
ftr-449	808	34	,	,	PUNCT
ftr-449	808	35	pursuant	pursuant	ADJ
ftr-449	808	36	to	to	ADP
ftr-449	808	37	section	section	NOUN
ftr-449	808	38	2043	2043	NUM
ftr-449	808	39	.	.	PUNCT
ftr-449	809	1	ignoring	ignore	VERB
ftr-449	809	2	for	for	ADP
ftr-449	809	3	the	the	DET
ftr-449	809	4	time	time	NOUN
ftr-449	809	5	being	be	AUX
ftr-449	809	6	the	the	DET
ftr-449	809	7	effect	effect	NOUN
ftr-449	809	8	of	of	ADP
ftr-449	809	9	section	section	NOUN
ftr-449	809	10	2702	2702	NUM
ftr-449	809	11	,	,	PUNCT
ftr-449	809	12	and	and	CCONJ
ftr-449	809	13	assuming	assume	VERB
ftr-449	809	14	again	again	ADV
ftr-449	809	15	that	that	SCONJ
ftr-449	809	16	h	h	PROPN
ftr-449	809	17	's	's	PART
ftr-449	809	18	executor	executor	NOUN
ftr-449	809	19	forgoes	forgo	VERB
ftr-449	809	20	a	a	DET
ftr-449	809	21	qtjp	qtjp	NOUN
ftr-449	809	22	election	election	NOUN
ftr-449	809	23	,	,	PUNCT
ftr-449	809	24	the	the	DET
ftr-449	809	25	transfer	transfer	NOUN
ftr-449	809	26	tax	tax	NOUN
ftr-449	809	27	results	result	NOUN
ftr-449	809	28	will	will	AUX
ftr-449	809	29	be	be	AUX
ftr-449	809	30	as	as	SCONJ
ftr-449	809	31	follows	follow	VERB
ftr-449	809	32	:	:	PUNCT
ftr-449	809	33	case	case	NOUN
ftr-449	809	34	2	2	NUM
ftr-449	809	35	h	h	NOUN
ftr-449	809	36	's	's	PART
ftr-449	809	37	estate	estate	NOUN
ftr-449	809	38	:	:	PUNCT
ftr-449	809	39	$	$	SYM
ftr-449	809	40	1,000,000	1,000,000	NUM
ftr-449	809	41	less	less	ADJ
ftr-449	809	42	the	the	DET
ftr-449	809	43	$	$	SYM
ftr-449	809	44	650,000	650,000	NUM
ftr-449	809	45	exclusion	exclusion	NOUN
ftr-449	809	46	amount	amount	NOUN
ftr-449	809	47	(	(	PUNCT
ftr-449	809	48	§	§	PROPN
ftr-449	809	49	2010	2010	NUM
ftr-449	809	50	)	)	PUNCT
ftr-449	809	51	$	$	SYM
ftr-449	809	52	350,000	350,000	NUM
ftr-449	809	53	w	w	NOUN
ftr-449	809	54	's	's	PART
ftr-449	809	55	gift	gift	NOUN
ftr-449	809	56	$	$	SYM
ftr-449	809	57	600,000	600,000	NUM
ftr-449	809	58	(	(	PUNCT
ftr-449	809	59	c	c	NOUN
ftr-449	809	60	's	's	PART
ftr-449	809	61	remainder	remainder	NOUN
ftr-449	809	62	in	in	ADP
ftr-449	809	63	w	w	PROPN
ftr-449	809	64	trust	trust	PROPN
ftr-449	809	65	)	)	PUNCT
ftr-449	809	66	less	less	ADJ
ftr-449	809	67	$	$	SYM
ftr-449	809	68	400,000	400,000	NUM
ftr-449	809	69	(	(	PUNCT
ftr-449	809	70	w	w	PROPN
ftr-449	809	71	's	's	PART
ftr-449	809	72	life	life	NOUN
ftr-449	809	73	estate	estate	NOUN
ftr-449	809	74	in	in	ADP
ftr-449	809	75	h	h	PROPN
ftr-449	809	76	trust	trust	PROPN
ftr-449	809	77	)	)	PUNCT
ftr-449	809	78	and	and	CCONJ
ftr-449	809	79	less	less	ADJ
ftr-449	809	80	$	$	SYM
ftr-449	809	81	200,000	200,000	NUM
ftr-449	809	82	of	of	ADP
ftr-449	809	83	the	the	DET
ftr-449	809	84	exclusion	exclusion	NOUN
ftr-449	809	85	amount	amount	NOUN
ftr-449	809	86	(	(	PUNCT
ftr-449	809	87	§	§	PROPN
ftr-449	809	88	2505	2505	NUM
ftr-449	809	89	)	)	PUNCT
ftr-449	809	90	-0w	-0w	PROPN
ftr-449	809	91	's	's	PART
ftr-449	809	92	estate	estate	NOUN
ftr-449	809	93	:	:	PUNCT
ftr-449	809	94	$	$	SYM
ftr-449	809	95	1,500,000	1,500,000	NUM
ftr-449	809	96	less	less	ADJ
ftr-449	809	97	$	$	SYM
ftr-449	809	98	400,000	400,000	NUM
ftr-449	809	99	consideration	consideration	NOUN
ftr-449	809	100	(	(	PUNCT
ftr-449	809	101	§	§	PROPN
ftr-449	809	102	2043	2043	NUM
ftr-449	809	103	)	)	PUNCT
ftr-449	809	104	and	and	CCONJ
ftr-449	809	105	less	less	ADJ
ftr-449	809	106	the	the	DET
ftr-449	809	107	$	$	SYM
ftr-449	809	108	650,000	650,000	NUM
ftr-449	809	109	exclusion	exclusion	NOUN
ftr-449	809	110	amount	amount	NOUN
ftr-449	809	111	(	(	PUNCT
ftr-449	809	112	§	§	PROPN
ftr-449	809	113	2010)1"9	2010)1"9	NUM
ftr-449	809	114	450.000	450.000	NUM
ftr-449	809	115	total	total	NOUN
ftr-449	809	116	value	value	NOUN
ftr-449	809	117	of	of	ADP
ftr-449	809	118	property	property	NOUN
ftr-449	809	119	subject	subject	NOUN
ftr-449	809	120	to	to	AUX
ftr-449	809	121	transfer	transfer	VERB
ftr-449	809	122	tax	tax	NOUN
ftr-449	809	123	:	:	PUNCT
ftr-449	809	124	$	$	SYM
ftr-449	809	125	800,000	800,000	NUM
ftr-449	809	126	behold	behold	ADJ
ftr-449	809	127	the	the	DET
ftr-449	809	128	magic	magic	NOUN
ftr-449	809	129	wrought	work	VERB
ftr-449	809	130	by	by	ADP
ftr-449	809	131	the	the	DET
ftr-449	809	132	tax	tax	NOUN
ftr-449	809	133	planner	planner	NOUN
ftr-449	809	134	!	!	PUNCT
ftr-449	810	1	by	by	ADP
ftr-449	810	2	using	use	VERB
ftr-449	810	3	a	a	DET
ftr-449	810	4	spousal	spousal	NOUN
ftr-449	810	5	election	election	NOUN
ftr-449	810	6	,	,	PUNCT
ftr-449	810	7	the	the	DET
ftr-449	810	8	planner	planner	NOUN
ftr-449	810	9	has	have	AUX
ftr-449	810	10	reduced	reduce	VERB
ftr-449	810	11	the	the	DET
ftr-449	810	12	total	total	ADJ
ftr-449	810	13	amount	amount	NOUN
ftr-449	810	14	subject	subject	ADJ
ftr-449	810	15	to	to	AUX
ftr-449	810	16	transfer	transfer	VERB
ftr-449	810	17	tax	tax	NOUN
ftr-449	810	18	by	by	ADP
ftr-449	810	19	$	$	SYM
ftr-449	810	20	400,000	400,000	NUM
ftr-449	810	21	while	while	SCONJ
ftr-449	810	22	producing	produce	VERB
ftr-449	810	23	nearly	nearly	ADV
ftr-449	810	24	the	the	DET
ftr-449	810	25	same	same	ADJ
ftr-449	810	26	testamentary	testamentary	ADJ
ftr-449	810	27	result	result	NOUN
ftr-449	810	28	as	as	ADP
ftr-449	810	29	in	in	ADP
ftr-449	810	30	case	case	NOUN
ftr-449	810	31	1	1	NUM
ftr-449	810	32	.	.	PUNCT
ftr-449	810	33	b.	b.	PROPN
ftr-449	810	34	where	where	SCONJ
ftr-449	810	35	w	w	PROPN
ftr-449	810	36	's	's	PART
ftr-449	810	37	life	life	NOUN
ftr-449	810	38	estate	estate	NOUN
ftr-449	810	39	in	in	ADP
ftr-449	810	40	h	h	PROPN
ftr-449	810	41	trust	trust	NOUN
ftr-449	810	42	is	be	AUX
ftr-449	810	43	worth	worth	ADJ
ftr-449	810	44	more	more	ADJ
ftr-449	810	45	than	than	ADP
ftr-449	810	46	c	c	NOUN
ftr-449	810	47	's	's	PART
ftr-449	810	48	remainder	remainder	NOUN
ftr-449	810	49	in	in	ADP
ftr-449	810	50	w	w	PROPN
ftr-449	810	51	trust.-assume	trust.-assume	PROPN
ftr-449	810	52	that	that	SCONJ
ftr-449	810	53	the	the	DET
ftr-449	810	54	value	value	NOUN
ftr-449	810	55	of	of	ADP
ftr-449	810	56	c	c	PROPN
ftr-449	810	57	's	's	PART
ftr-449	810	58	remainder	remainder	NOUN
ftr-449	810	59	in	in	ADP
ftr-449	810	60	iv	iv	NUM
ftr-449	810	61	trust	trust	NOUN
ftr-449	810	62	is	be	AUX
ftr-449	810	63	$	$	SYM
ftr-449	810	64	400,000	400,000	NUM
ftr-449	810	65	and	and	CCONJ
ftr-449	810	66	w	w	NOUN
ftr-449	810	67	's	's	PART
ftr-449	810	68	income	income	NOUN
ftr-449	810	69	interest	interest	NOUN
ftr-449	810	70	in	in	ADP
ftr-449	810	71	h	h	PROPN
ftr-449	810	72	's	's	PART
ftr-449	810	73	estate	estate	NOUN
ftr-449	810	74	is	be	AUX
ftr-449	810	75	$	$	SYM
ftr-449	810	76	600,000	600,000	NUM
ftr-449	810	77	.	.	PUNCT
ftr-449	811	1	even	even	ADV
ftr-449	811	2	if	if	SCONJ
ftr-449	811	3	gradow	gradow	NOUN
ftr-449	811	4	is	be	AUX
ftr-449	811	5	still	still	ADV
ftr-449	811	6	good	good	ADJ
ftr-449	811	7	law	law	NOUN
ftr-449	811	8	,	,	PUNCT
ftr-449	811	9	the	the	DET
ftr-449	811	10	result	result	NOUN
ftr-449	811	11	will	will	AUX
ftr-449	811	12	probably	probably	ADV
ftr-449	811	13	be	be	AUX
ftr-449	811	14	better	well	ADJ
ftr-449	811	15	than	than	ADP
ftr-449	811	16	in	in	ADP
ftr-449	811	17	case	case	NOUN
ftr-449	811	18	2	2	NUM
ftr-449	811	19	,	,	PUNCT
ftr-449	811	20	simply	simply	ADV
ftr-449	811	21	because	because	SCONJ
ftr-449	811	22	the	the	DET
ftr-449	811	23	increased	increase	VERB
ftr-449	811	24	value	value	NOUN
ftr-449	811	25	of	of	ADP
ftr-449	811	26	w	w	PROPN
ftr-449	811	27	's	's	PART
ftr-449	811	28	life	life	NOUN
ftr-449	811	29	estate	estate	NOUN
ftr-449	811	30	(	(	PUNCT
ftr-449	811	31	$	$	SYM
ftr-449	811	32	600,000	600,000	NUM
ftr-449	811	33	vs.	vs.	ADP
ftr-449	811	34	$	$	SYM
ftr-449	811	35	400,000	400,000	NUM
ftr-449	811	36	)	)	PUNCT
ftr-449	811	37	should	should	AUX
ftr-449	811	38	produce	produce	VERB
ftr-449	811	39	128	128	NUM
ftr-449	811	40	.	.	PUNCT
ftr-449	812	1	see	see	VERB
ftr-449	812	2	supra	supra	PROPN
ftr-449	812	3	notes	note	VERB
ftr-449	812	4	41	41	NUM
ftr-449	812	5	-	-	SYM
ftr-449	812	6	54	54	NUM
ftr-449	812	7	and	and	CCONJ
ftr-449	812	8	accompanying	accompany	VERB
ftr-449	812	9	text	text	NOUN
ftr-449	812	10	.	.	PUNCT
ftr-449	813	1	129	129	NUM
ftr-449	813	2	.	.	PUNCT
ftr-449	814	1	w	w	PROPN
ftr-449	814	2	's	's	PART
ftr-449	814	3	estate	estate	NOUN
ftr-449	814	4	is	be	AUX
ftr-449	814	5	entitled	entitle	VERB
ftr-449	814	6	to	to	ADP
ftr-449	814	7	the	the	DET
ftr-449	814	8	full	full	ADJ
ftr-449	814	9	benefit	benefit	NOUN
ftr-449	814	10	of	of	ADP
ftr-449	814	11	the	the	DET
ftr-449	814	12	"	"	PUNCT
ftr-449	814	13	estate	estate	NOUN
ftr-449	814	14	tax	tax	NOUN
ftr-449	814	15	"	"	PUNCT
ftr-449	814	16	exclusion	exclusion	NOUN
ftr-449	814	17	amount	amount	NOUN
ftr-449	814	18	even	even	ADV
ftr-449	814	19	though	though	SCONJ
ftr-449	814	20	a	a	DET
ftr-449	814	21	part	part	NOUN
ftr-449	814	22	of	of	ADP
ftr-449	814	23	the	the	DET
ftr-449	814	24	"	"	PUNCT
ftr-449	814	25	gift	gift	NOUN
ftr-449	814	26	tax	tax	NOUN
ftr-449	814	27	"	"	PUNCT
ftr-449	814	28	exclusion	exclusion	NOUN
ftr-449	814	29	amount	amount	NOUN
ftr-449	814	30	was	be	AUX
ftr-449	814	31	used	use	VERB
ftr-449	814	32	to	to	PART
ftr-449	814	33	determine	determine	VERB
ftr-449	814	34	the	the	DET
ftr-449	814	35	portion	portion	NOUN
ftr-449	814	36	of	of	ADP
ftr-449	814	37	w	w	PROPN
ftr-449	814	38	's	's	PART
ftr-449	814	39	gift	gift	NOUN
ftr-449	814	40	(	(	PUNCT
ftr-449	814	41	i.e.	i.e.	X
ftr-449	814	42	,	,	PUNCT
ftr-449	814	43	c	c	PROPN
ftr-449	814	44	's	's	PART
ftr-449	814	45	remainder	remainder	NOUN
ftr-449	814	46	in	in	ADP
ftr-449	814	47	wtrust	wtrust	NOUN
ftr-449	814	48	)	)	PUNCT
ftr-449	814	49	that	that	PRON
ftr-449	814	50	was	be	AUX
ftr-449	814	51	subject	subject	ADJ
ftr-449	814	52	to	to	ADP
ftr-449	814	53	gift	gift	NOUN
ftr-449	814	54	tax	tax	NOUN
ftr-449	814	55	.	.	PUNCT
ftr-449	815	1	that	that	DET
ftr-449	815	2	gift	gift	NOUN
ftr-449	815	3	is	be	AUX
ftr-449	815	4	not	not	PART
ftr-449	815	5	an	an	DET
ftr-449	815	6	"	"	PUNCT
ftr-449	815	7	adjusted	adjusted	ADJ
ftr-449	815	8	taxable	taxable	ADJ
ftr-449	815	9	gift	gift	NOUN
ftr-449	815	10	"	"	PUNCT
ftr-449	815	11	within	within	ADP
ftr-449	815	12	the	the	DET
ftr-449	815	13	meaning	meaning	NOUN
ftr-449	815	14	of	of	ADP
ftr-449	815	15	§	§	PROPN
ftr-449	815	16	2001(b	2001(b	NUM
ftr-449	815	17	)	)	PUNCT
ftr-449	815	18	,	,	PUNCT
ftr-449	815	19	since	since	SCONJ
ftr-449	815	20	the	the	DET
ftr-449	815	21	full	full	ADJ
ftr-449	815	22	value	value	NOUN
ftr-449	815	23	of	of	ADP
ftr-449	815	24	the	the	DET
ftr-449	815	25	underlying	underlie	VERB
ftr-449	815	26	property	property	NOUN
ftr-449	815	27	will	will	AUX
ftr-449	815	28	be	be	AUX
ftr-449	815	29	included	include	VERB
ftr-449	815	30	in	in	ADP
ftr-449	815	31	w	w	PROPN
ftr-449	815	32	's	's	PART
ftr-449	815	33	gross	gross	ADJ
ftr-449	815	34	estate	estate	NOUN
ftr-449	815	35	pursuant	pursuant	ADJ
ftr-449	815	36	to	to	ADP
ftr-449	815	37	§	§	PROPN
ftr-449	815	38	2036	2036	NUM
ftr-449	815	39	.	.	PUNCT
ftr-449	816	1	see	see	VERB
ftr-449	816	2	irc	irc	PROPN
ftr-449	816	3	§	§	PROPN
ftr-449	816	4	2001	2001	NUM
ftr-449	816	5	(	(	PUNCT
ftr-449	816	6	b	b	NOUN
ftr-449	816	7	)	)	PUNCT
ftr-449	816	8	(	(	PUNCT
ftr-449	816	9	last	last	ADJ
ftr-449	816	10	sentence	sentence	NOUN
ftr-449	816	11	)	)	PUNCT
ftr-449	816	12	.	.	PUNCT
ftr-449	817	1	accordingly	accordingly	ADV
ftr-449	817	2	,	,	PUNCT
ftr-449	817	3	the	the	DET
ftr-449	817	4	gift	gift	NOUN
ftr-449	817	5	is	be	AUX
ftr-449	817	6	not	not	PART
ftr-449	817	7	included	include	VERB
ftr-449	817	8	under	under	ADP
ftr-449	817	9	§	§	PROPN
ftr-449	817	10	2001(b)(1)(b	2001(b)(1)(b	NUM
ftr-449	817	11	)	)	PUNCT
ftr-449	817	12	in	in	ADP
ftr-449	817	13	the	the	DET
ftr-449	817	14	computation	computation	NOUN
ftr-449	817	15	of	of	ADP
ftr-449	817	16	w	w	PROPN
ftr-449	817	17	's	's	PART
ftr-449	817	18	estate	estate	NOUN
ftr-449	817	19	tax	tax	NOUN
ftr-449	817	20	and	and	CCONJ
ftr-449	817	21	therefore	therefore	ADV
ftr-449	817	22	does	do	AUX
ftr-449	817	23	not	not	PART
ftr-449	817	24	"	"	PUNCT
ftr-449	817	25	absorb	absorb	VERB
ftr-449	817	26	"	"	PUNCT
ftr-449	817	27	any	any	DET
ftr-449	817	28	part	part	NOUN
ftr-449	817	29	of	of	ADP
ftr-449	817	30	the	the	DET
ftr-449	817	31	$	$	SYM
ftr-449	817	32	650,000	650,000	NUM
ftr-449	817	33	"	"	PUNCT
ftr-449	817	34	estate	estate	NOUN
ftr-449	817	35	tax	tax	NOUN
ftr-449	817	36	"	"	PUNCT
ftr-449	817	37	exclusion	exclusion	NOUN
ftr-449	817	38	amount	amount	NOUN
ftr-449	817	39	.	.	PUNCT
ftr-449	818	1	19991	19991	NUM
ftr-449	818	2	florida	florida	PROPN
ftr-449	818	3	tax	tax	PROPN
ftr-449	818	4	review	review	NOUN
ftr-449	818	5	a	a	DET
ftr-449	818	6	corresponding	correspond	VERB
ftr-449	818	7	larger	large	ADJ
ftr-449	818	8	offset	offset	NOUN
ftr-449	818	9	under	under	ADP
ftr-449	818	10	section	section	NOUN
ftr-449	818	11	2043	2043	NUM
ftr-449	818	12	.	.	PUNCT
ftr-449	819	1	if	if	SCONJ
ftr-449	819	2	so	so	ADV
ftr-449	819	3	,	,	PUNCT
ftr-449	819	4	the	the	DET
ftr-449	819	5	tax	tax	NOUN
ftr-449	819	6	results	result	NOUN
ftr-449	819	7	,	,	PUNCT
ftr-449	819	8	again	again	ADV
ftr-449	819	9	assuming	assume	VERB
ftr-449	819	10	h	h	NOUN
ftr-449	819	11	's	's	PART
ftr-449	819	12	executor	executor	NOUN
ftr-449	819	13	does	do	AUX
ftr-449	819	14	not	not	PART
ftr-449	819	15	make	make	VERB
ftr-449	819	16	a	a	DET
ftr-449	819	17	qtip	qtip	NOUN
ftr-449	819	18	election	election	NOUN
ftr-449	819	19	and	and	CCONJ
ftr-449	819	20	again	again	ADV
ftr-449	819	21	ignoring	ignore	VERB
ftr-449	819	22	the	the	DET
ftr-449	819	23	effect	effect	NOUN
ftr-449	819	24	of	of	ADP
ftr-449	819	25	section	section	NOUN
ftr-449	819	26	2702	2702	NUM
ftr-449	819	27	,	,	PUNCT
ftr-449	819	28	will	will	AUX
ftr-449	819	29	be	be	AUX
ftr-449	819	30	as	as	SCONJ
ftr-449	819	31	follows	follow	VERB
ftr-449	819	32	:	:	PUNCT
ftr-449	819	33	case	case	NOUN
ftr-449	819	34	3	3	NUM
ftr-449	819	35	h	h	NOUN
ftr-449	819	36	's	's	PART
ftr-449	819	37	estate	estate	NOUN
ftr-449	819	38	:	:	PUNCT
ftr-449	819	39	$	$	SYM
ftr-449	819	40	1,000,000	1,000,000	NUM
ftr-449	819	41	less	less	ADJ
ftr-449	819	42	the	the	DET
ftr-449	819	43	$	$	SYM
ftr-449	819	44	650,000	650,000	NUM
ftr-449	819	45	exclusion	exclusion	NOUN
ftr-449	819	46	amount	amount	NOUN
ftr-449	819	47	(	(	PUNCT
ftr-449	819	48	§	§	PROPN
ftr-449	819	49	2010	2010	NUM
ftr-449	819	50	)	)	PUNCT
ftr-449	819	51	$	$	SYM
ftr-449	819	52	350,000	350,000	NUM
ftr-449	819	53	w	w	NOUN
ftr-449	819	54	's	's	PART
ftr-449	819	55	gift	gift	NOUN
ftr-449	819	56	$	$	SYM
ftr-449	819	57	400,000	400,000	NUM
ftr-449	819	58	(	(	PUNCT
ftr-449	819	59	c	c	NOUN
ftr-449	819	60	's	's	PART
ftr-449	819	61	remainder	remainder	NOUN
ftr-449	819	62	in	in	ADP
ftr-449	819	63	w	w	PROPN
ftr-449	819	64	trust	trust	PROPN
ftr-449	819	65	)	)	PUNCT
ftr-449	819	66	less	less	ADJ
ftr-449	819	67	$	$	SYM
ftr-449	819	68	600,000	600,000	NUM
ftr-449	819	69	(	(	PUNCT
ftr-449	819	70	w	w	PROPN
ftr-449	819	71	's	's	PART
ftr-449	819	72	life	life	NOUN
ftr-449	819	73	estate	estate	NOUN
ftr-449	819	74	in	in	ADP
ftr-449	819	75	h	h	PROPN
ftr-449	819	76	trust	trust	NOUN
ftr-449	819	77	)	)	PUNCT
ftr-449	819	78	-0w	-0w	PROPN
ftr-449	819	79	's	's	PART
ftr-449	819	80	estate	estate	NOUN
ftr-449	819	81	:	:	PUNCT
ftr-449	819	82	$	$	SYM
ftr-449	819	83	1,500,000	1,500,000	NUM
ftr-449	819	84	less	less	ADJ
ftr-449	819	85	$	$	SYM
ftr-449	819	86	600,000	600,000	NUM
ftr-449	819	87	consideration	consideration	NOUN
ftr-449	819	88	(	(	PUNCT
ftr-449	819	89	§	§	PROPN
ftr-449	819	90	2043	2043	NUM
ftr-449	819	91	)	)	PUNCT
ftr-449	819	92	and	and	CCONJ
ftr-449	819	93	less	less	ADJ
ftr-449	819	94	the	the	DET
ftr-449	819	95	$	$	SYM
ftr-449	819	96	650,000	650,000	NUM
ftr-449	819	97	exclusion	exclusion	NOUN
ftr-449	819	98	amount	amount	NOUN
ftr-449	819	99	(	(	PUNCT
ftr-449	819	100	§	§	PROPN
ftr-449	819	101	2010	2010	NUM
ftr-449	819	102	)	)	PUNCT
ftr-449	819	103	250,000	250,000	NUM
ftr-449	819	104	total	total	ADJ
ftr-449	819	105	value	value	NOUN
ftr-449	819	106	of	of	ADP
ftr-449	819	107	property	property	NOUN
ftr-449	819	108	subject	subject	NOUN
ftr-449	819	109	to	to	AUX
ftr-449	819	110	transfer	transfer	VERB
ftr-449	819	111	tax	tax	NOUN
ftr-449	819	112	:	:	PUNCT
ftr-449	819	113	$	$	SYM
ftr-449	819	114	600,000	600,000	NUM
ftr-449	819	115	the	the	DET
ftr-449	819	116	above	above	ADJ
ftr-449	819	117	computation	computation	NOUN
ftr-449	819	118	assumes	assume	VERB
ftr-449	819	119	that	that	SCONJ
ftr-449	819	120	the	the	DET
ftr-449	819	121	$	$	SYM
ftr-449	819	122	200,000	200,000	NUM
ftr-449	819	123	increase	increase	NOUN
ftr-449	819	124	in	in	ADP
ftr-449	819	125	the	the	DET
ftr-449	819	126	value	value	NOUN
ftr-449	819	127	of	of	ADP
ftr-449	819	128	w	w	PROPN
ftr-449	819	129	's	's	PART
ftr-449	819	130	life	life	NOUN
ftr-449	819	131	estate	estate	NOUN
ftr-449	819	132	(	(	PUNCT
ftr-449	819	133	from	from	ADP
ftr-449	819	134	$	$	SYM
ftr-449	819	135	400,000	400,000	NUM
ftr-449	819	136	to	to	PART
ftr-449	819	137	$	$	SYM
ftr-449	819	138	600,000	600,000	NUM
ftr-449	819	139	)	)	PUNCT
ftr-449	819	140	results	result	NOUN
ftr-449	819	141	in	in	ADP
ftr-449	819	142	a	a	DET
ftr-449	819	143	corresponding	corresponding	ADJ
ftr-449	819	144	increase	increase	NOUN
ftr-449	819	145	in	in	ADP
ftr-449	819	146	the	the	DET
ftr-449	819	147	section	section	NOUN
ftr-449	819	148	2043	2043	NUM
ftr-449	819	149	offset	offset	NOUN
ftr-449	819	150	.	.	PUNCT
ftr-449	820	1	this	this	PRON
ftr-449	820	2	can	can	AUX
ftr-449	820	3	be	be	AUX
ftr-449	820	4	disputed	dispute	VERB
ftr-449	820	5	.	.	PUNCT
ftr-449	821	1	if	if	SCONJ
ftr-449	821	2	one	one	NUM
ftr-449	821	3	views	view	VERB
ftr-449	821	4	h	h	NOUN
ftr-449	821	5	's	's	PART
ftr-449	821	6	estate	estate	NOUN
ftr-449	821	7	as	as	ADP
ftr-449	821	8	having	having	AUX
ftr-449	821	9	"	"	PUNCT
ftr-449	821	10	sold	sell	VERB
ftr-449	821	11	"	"	PUNCT
ftr-449	821	12	w	w	ADP
ftr-449	821	13	a	a	DET
ftr-449	821	14	life	life	NOUN
ftr-449	821	15	estate	estate	NOUN
ftr-449	821	16	in	in	ADP
ftr-449	821	17	h	h	PROPN
ftr-449	821	18	trust	trust	NOUN
ftr-449	821	19	in	in	ADP
ftr-449	821	20	exchange	exchange	NOUN
ftr-449	821	21	for	for	ADP
ftr-449	821	22	her	her	PRON
ftr-449	821	23	gift	gift	NOUN
ftr-449	821	24	of	of	ADP
ftr-449	821	25	a	a	DET
ftr-449	821	26	remainder	remainder	NOUN
ftr-449	821	27	to	to	ADP
ftr-449	821	28	c	c	NOUN
ftr-449	821	29	in	in	ADP
ftr-449	821	30	her	her	PRON
ftr-449	821	31	property	property	NOUN
ftr-449	821	32	,	,	PUNCT
ftr-449	821	33	h	h	PROPN
ftr-449	821	34	's	's	PART
ftr-449	821	35	estate	estate	NOUN
ftr-449	821	36	has	have	AUX
ftr-449	821	37	transferred	transfer	VERB
ftr-449	821	38	something	something	PRON
ftr-449	821	39	worth	worth	ADJ
ftr-449	821	40	$	$	SYM
ftr-449	821	41	600,000	600,000	NUM
ftr-449	821	42	(	(	PUNCT
ftr-449	821	43	i.e.	i.e.	X
ftr-449	821	44	,	,	PUNCT
ftr-449	821	45	w	w	PROPN
ftr-449	821	46	's	's	PART
ftr-449	821	47	life	life	NOUN
ftr-449	821	48	estate	estate	NOUN
ftr-449	821	49	in	in	ADP
ftr-449	821	50	h	h	PROPN
ftr-449	821	51	trust	trust	PROPN
ftr-449	821	52	)	)	PUNCT
ftr-449	821	53	but	but	CCONJ
ftr-449	821	54	received	receive	VERB
ftr-449	821	55	something	something	PRON
ftr-449	821	56	worth	worth	ADJ
ftr-449	821	57	only	only	ADV
ftr-449	821	58	$	$	SYM
ftr-449	821	59	400,000	400,000	NUM
ftr-449	821	60	(	(	PUNCT
ftr-449	821	61	i.e.	i.e.	X
ftr-449	821	62	,	,	PUNCT
ftr-449	821	63	c	c	PROPN
ftr-449	821	64	's	's	PART
ftr-449	821	65	remainder	remainder	NOUN
ftr-449	821	66	in	in	ADP
ftr-449	821	67	w	w	PROPN
ftr-449	821	68	trust	trust	PROPN
ftr-449	821	69	)	)	PUNCT
ftr-449	821	70	.	.	PUNCT
ftr-449	822	1	one	one	PRON
ftr-449	822	2	may	may	AUX
ftr-449	822	3	argue	argue	VERB
ftr-449	822	4	that	that	SCONJ
ftr-449	822	5	only	only	ADV
ftr-449	822	6	$	$	SYM
ftr-449	822	7	400,000	400,000	NUM
ftr-449	822	8	of	of	ADP
ftr-449	822	9	the	the	DET
ftr-449	822	10	$	$	SYM
ftr-449	822	11	600,000	600,000	NUM
ftr-449	822	12	value	value	NOUN
ftr-449	822	13	of	of	ADP
ftr-449	822	14	w	w	PROPN
ftr-449	822	15	's	's	PART
ftr-449	822	16	life	life	NOUN
ftr-449	822	17	estate	estate	NOUN
ftr-449	822	18	should	should	AUX
ftr-449	822	19	be	be	AUX
ftr-449	822	20	viewed	view	VERB
ftr-449	822	21	as	as	ADP
ftr-449	822	22	"	"	PUNCT
ftr-449	822	23	consideration	consideration	NOUN
ftr-449	822	24	"	"	PUNCT
ftr-449	822	25	paid	pay	VERB
ftr-449	822	26	by	by	ADP
ftr-449	822	27	h	h	PROPN
ftr-449	822	28	's	's	PART
ftr-449	822	29	estate	estate	NOUN
ftr-449	822	30	,	,	PUNCT
ftr-449	822	31	since	since	SCONJ
ftr-449	822	32	that	that	PRON
ftr-449	822	33	is	be	AUX
ftr-449	822	34	the	the	DET
ftr-449	822	35	only	only	ADJ
ftr-449	822	36	value	value	NOUN
ftr-449	822	37	h	h	NOUN
ftr-449	822	38	's	's	PART
ftr-449	822	39	estate	estate	NOUN
ftr-449	822	40	received	receive	VERB
ftr-449	822	41	for	for	ADP
ftr-449	822	42	its	its	PRON
ftr-449	822	43	money.130	money.130	NOUN
ftr-449	822	44	under	under	ADP
ftr-449	822	45	this	this	DET
ftr-449	822	46	view	view	NOUN
ftr-449	822	47	,	,	PUNCT
ftr-449	822	48	the	the	DET
ftr-449	822	49	remaining	remain	VERB
ftr-449	822	50	$	$	SYM
ftr-449	822	51	200,000	200,000	NUM
ftr-449	822	52	would	would	AUX
ftr-449	822	53	be	be	AUX
ftr-449	822	54	treated	treat	VERB
ftr-449	822	55	as	as	ADP
ftr-449	822	56	a	a	DET
ftr-449	822	57	bequest	bequest	NOUN
ftr-449	822	58	from	from	ADP
ftr-449	822	59	h	h	NOUN
ftr-449	822	60	to	to	ADP
ftr-449	822	61	w.	w.	PROPN
ftr-449	822	62	"3	"3	PROPN
ftr-449	822	63	if	if	SCONJ
ftr-449	822	64	this	this	DET
ftr-449	822	65	analysis	analysis	NOUN
ftr-449	822	66	is	be	AUX
ftr-449	822	67	adopted	adopt	VERB
ftr-449	822	68	,	,	PUNCT
ftr-449	822	69	the	the	DET
ftr-449	822	70	total	total	ADJ
ftr-449	822	71	amount	amount	NOUN
ftr-449	822	72	subject	subject	ADJ
ftr-449	822	73	to	to	ADP
ftr-449	822	74	transfer	transfer	NOUN
ftr-449	822	75	tax	tax	NOUN
ftr-449	822	76	will	will	AUX
ftr-449	822	77	be	be	AUX
ftr-449	822	78	$	$	SYM
ftr-449	822	79	400,000	400,000	NUM
ftr-449	822	80	-	-	PUNCT
ftr-449	822	81	the	the	DET
ftr-449	822	82	same	same	ADJ
ftr-449	822	83	as	as	ADP
ftr-449	822	84	when	when	SCONJ
ftr-449	822	85	w	w	PROPN
ftr-449	822	86	's	's	PART
ftr-449	822	87	life	life	NOUN
ftr-449	822	88	estate	estate	NOUN
ftr-449	822	89	in	in	ADP
ftr-449	822	90	h	h	PROPN
ftr-449	822	91	trust	trust	NOUN
ftr-449	822	92	was	be	AUX
ftr-449	822	93	worth	worth	ADJ
ftr-449	822	94	only	only	ADV
ftr-449	822	95	$	$	SYM
ftr-449	822	96	400,000	400,000	NUM
ftr-449	822	97	(	(	PUNCT
ftr-449	822	98	case	case	NOUN
ftr-449	822	99	2)-since	2)-since	NUM
ftr-449	822	100	the	the	DET
ftr-449	822	101	section	section	NOUN
ftr-449	822	102	2043	2043	NUM
ftr-449	822	103	offset	offset	NOUN
ftr-449	822	104	is	be	AUX
ftr-449	822	105	limited	limit	VERB
ftr-449	822	106	to	to	ADP
ftr-449	822	107	the	the	DET
ftr-449	822	108	actual	actual	ADJ
ftr-449	822	109	consideration	consideration	NOUN
ftr-449	822	110	paid	pay	VERB
ftr-449	822	111	.	.	PUNCT
ftr-449	823	1	however	however	ADV
ftr-449	823	2	,	,	PUNCT
ftr-449	823	3	the	the	DET
ftr-449	823	4	underlying	underlying	ADJ
ftr-449	823	5	rationale	rationale	NOUN
ftr-449	823	6	of	of	ADP
ftr-449	823	7	the	the	DET
ftr-449	823	8	gradow	gradow	NOUN
ftr-449	823	9	line	line	NOUN
ftr-449	823	10	of	of	ADP
ftr-449	823	11	cases	case	NOUN
ftr-449	823	12	strongly	strongly	ADV
ftr-449	823	13	supports	support	VERB
ftr-449	823	14	the	the	DET
ftr-449	823	15	contrary	contrary	ADJ
ftr-449	823	16	result	result	NOUN
ftr-449	823	17	.	.	PUNCT
ftr-449	824	1	those	those	DET
ftr-449	824	2	cases	case	NOUN
ftr-449	824	3	measure	measure	VERB
ftr-449	824	4	the	the	DET
ftr-449	824	5	adequacy	adequacy	NOUN
ftr-449	824	6	of	of	ADP
ftr-449	824	7	the	the	DET
ftr-449	824	8	consideration	consideration	NOUN
ftr-449	824	9	w	w	NOUN
ftr-449	824	10	receives	receive	VERB
ftr-449	824	11	(	(	PUNCT
ftr-449	824	12	i.e.	i.e.	X
ftr-449	824	13	,	,	PUNCT
ftr-449	824	14	her	her	PRON
ftr-449	824	15	life	life	NOUN
ftr-449	824	16	estate	estate	NOUN
ftr-449	824	17	in	in	ADP
ftr-449	824	18	h	h	PROPN
ftr-449	824	19	trust	trust	PROPN
ftr-449	824	20	)	)	PUNCT
ftr-449	824	21	by	by	ADP
ftr-449	824	22	comparing	compare	VERB
ftr-449	824	23	it	it	PRON
ftr-449	824	24	to	to	ADP
ftr-449	824	25	the	the	DET
ftr-449	824	26	value	value	NOUN
ftr-449	824	27	of	of	ADP
ftr-449	824	28	the	the	DET
ftr-449	824	29	property	property	NOUN
ftr-449	824	30	she	she	PRON
ftr-449	824	31	transfers	transfer	VERB
ftr-449	824	32	into	into	ADP
ftr-449	824	33	w	w	ADP
ftr-449	824	34	trust.132	trust.132	NOUN
ftr-449	824	35	this	this	PRON
ftr-449	824	36	implicitly	implicitly	ADV
ftr-449	824	37	views	view	VERB
ftr-449	824	38	w	w	PROPN
ftr-449	824	39	's	's	PART
ftr-449	824	40	life	life	NOUN
ftr-449	824	41	estate	estate	NOUN
ftr-449	824	42	in	in	ADP
ftr-449	824	43	h	h	PROPN
ftr-449	824	44	trust	trust	NOUN
ftr-449	824	45	as	as	ADP
ftr-449	824	46	"	"	PUNCT
ftr-449	824	47	consideration	consideration	NOUN
ftr-449	824	48	,	,	PUNCT
ftr-449	824	49	"	"	PUNCT
ftr-449	824	50	not	not	PART
ftr-449	824	51	only	only	ADV
ftr-449	824	52	for	for	SCONJ
ftr-449	824	53	the	the	DET
ftr-449	824	54	remainder	remainder	NOUN
ftr-449	824	55	w	w	NOUN
ftr-449	824	56	gives	give	VERB
ftr-449	824	57	to	to	ADP
ftr-449	824	58	c	c	NOUN
ftr-449	824	59	,	,	PUNCT
ftr-449	824	60	but	but	CCONJ
ftr-449	824	61	also	also	ADV
ftr-449	824	62	for	for	ADP
ftr-449	824	63	all	all	PRON
ftr-449	824	64	of	of	ADP
ftr-449	824	65	the	the	DET
ftr-449	824	66	property	property	NOUN
ftr-449	824	67	she	she	PRON
ftr-449	824	68	transfers	transfer	VERB
ftr-449	824	69	into	into	ADP
ftr-449	824	70	w	w	PROPN
ftr-449	824	71	trust	trust	NOUN
ftr-449	824	72	.	.	PUNCT
ftr-449	825	1	if	if	SCONJ
ftr-449	825	2	so	so	ADV
ftr-449	825	3	,	,	PUNCT
ftr-449	825	4	the	the	DET
ftr-449	825	5	entire	entire	ADJ
ftr-449	825	6	value	value	NOUN
ftr-449	825	7	of	of	ADP
ftr-449	825	8	130	130	NUM
ftr-449	825	9	.	.	PUNCT
ftr-449	826	1	see	see	VERB
ftr-449	826	2	johanson	johanson	PROPN
ftr-449	826	3	,	,	PUNCT
ftr-449	826	4	supra	supra	PROPN
ftr-449	826	5	note	note	NOUN
ftr-449	826	6	71	71	NUM
ftr-449	826	7	,	,	PUNCT
ftr-449	826	8	at	at	ADP
ftr-449	826	9	1307	1307	NUM
ftr-449	826	10	-	-	SYM
ftr-449	826	11	09	09	NUM
ftr-449	826	12	.	.	PUNCT
ftr-449	827	1	131	131	NUM
ftr-449	827	2	.	.	PUNCT
ftr-449	828	1	see	see	VERB
ftr-449	828	2	herbert	herbert	PROPN
ftr-449	828	3	e.	e.	PROPN
ftr-449	828	4	schwartz	schwartz	PROPN
ftr-449	828	5	&	&	CCONJ
ftr-449	828	6	alan	alan	PROPN
ftr-449	828	7	d.	d.	PROPN
ftr-449	828	8	liker	liker	PROPN
ftr-449	828	9	,	,	PUNCT
ftr-449	828	10	the	the	DET
ftr-449	828	11	widow	widow	NOUN
ftr-449	828	12	's	's	PART
ftr-449	828	13	election	election	NOUN
ftr-449	828	14	,	,	PUNCT
ftr-449	828	15	1	1	NUM
ftr-449	828	16	univ	univ	PROPN
ftr-449	828	17	.	.	PUNCT
ftr-449	829	1	miami	miami	PROPN
ftr-449	829	2	inst	inst	PROPN
ftr-449	829	3	.	.	PUNCT
ftr-449	829	4	est	est	PROPN
ftr-449	829	5	.	.	PUNCT
ftr-449	830	1	plan	plan	PROPN
ftr-449	830	2	.	.	PUNCT
ftr-449	830	3	,	,	PUNCT
ftr-449	830	4	ch	ch	PROPN
ftr-449	830	5	.	.	PROPN
ftr-449	830	6	67	67	NUM
ftr-449	830	7	-	-	SYM
ftr-449	830	8	10	10	NUM
ftr-449	830	9	,	,	PUNCT
ftr-449	830	10	67.1032	67.1032	NUM
ftr-449	830	11	(	(	PUNCT
ftr-449	830	12	1967	1967	NUM
ftr-449	830	13	)	)	PUNCT
ftr-449	830	14	(	(	PUNCT
ftr-449	830	15	"	"	PUNCT
ftr-449	830	16	the	the	DET
ftr-449	830	17	typical	typical	ADJ
ftr-449	830	18	approach	approach	NOUN
ftr-449	830	19	to	to	ADP
ftr-449	830	20	an	an	DET
ftr-449	830	21	exchange	exchange	NOUN
ftr-449	830	22	by	by	ADP
ftr-449	830	23	related	related	ADJ
ftr-449	830	24	parties	party	NOUN
ftr-449	830	25	of	of	ADP
ftr-449	830	26	property	property	NOUN
ftr-449	830	27	of	of	ADP
ftr-449	830	28	unequal	unequal	ADJ
ftr-449	830	29	values	value	NOUN
ftr-449	830	30	...	...	PUNCT
ftr-449	830	31	is	be	AUX
ftr-449	830	32	to	to	PART
ftr-449	830	33	presume	presume	VERB
ftr-449	830	34	-	-	PUNCT
ftr-449	830	35	for	for	ADP
ftr-449	830	36	income	income	NOUN
ftr-449	830	37	as	as	ADP
ftr-449	830	38	for	for	ADP
ftr-449	830	39	gift	gift	NOUN
ftr-449	830	40	tax	tax	NOUN
ftr-449	830	41	purposes	purpose	NOUN
ftr-449	830	42	-	-	PUNCT
ftr-449	830	43	that	that	SCONJ
ftr-449	830	44	the	the	DET
ftr-449	830	45	party	party	NOUN
ftr-449	830	46	receiving	receive	VERB
ftr-449	830	47	the	the	DET
ftr-449	830	48	smaller	small	ADJ
ftr-449	830	49	consideration	consideration	NOUN
ftr-449	830	50	has	have	AUX
ftr-449	830	51	made	make	VERB
ftr-449	830	52	a	a	DET
ftr-449	830	53	gratuitous	gratuitous	ADJ
ftr-449	830	54	transfer	transfer	NOUN
ftr-449	830	55	.	.	PUNCT
ftr-449	830	56	"	"	PUNCT
ftr-449	830	57	)	)	PUNCT
ftr-449	830	58	.	.	PUNCT
ftr-449	831	1	132	132	NUM
ftr-449	831	2	.	.	PUNCT
ftr-449	832	1	see	see	VERB
ftr-449	832	2	sources	source	NOUN
ftr-449	832	3	cited	cite	VERB
ftr-449	832	4	supra	supra	PROPN
ftr-449	832	5	note	note	NOUN
ftr-449	832	6	6	6	NUM
ftr-449	832	7	.	.	PUNCT
ftr-449	833	1	[	[	X
ftr-449	833	2	vol	vol	NOUN
ftr-449	833	3	.	.	NOUN
ftr-449	833	4	4:8	4:8	NUM
ftr-449	833	5	estate	estate	NOUN
ftr-449	833	6	and	and	CCONJ
ftr-449	833	7	git	git	NOUN
ftr-449	833	8	tax	tax	NOUN
ftr-449	833	9	effects	effect	NOUN
ftr-449	833	10	of	of	ADP
ftr-449	833	11	selling	sell	VERB
ftr-449	833	12	a	a	DET
ftr-449	833	13	remainder	remainder	NOUN
ftr-449	833	14	w	w	PROPN
ftr-449	833	15	's	's	PART
ftr-449	833	16	life	life	NOUN
ftr-449	833	17	estate	estate	NOUN
ftr-449	833	18	will	will	AUX
ftr-449	833	19	count	count	VERB
ftr-449	833	20	as	as	ADP
ftr-449	833	21	"	"	PUNCT
ftr-449	833	22	consideration	consideration	NOUN
ftr-449	833	23	'	'	PUNCT
ftr-449	833	24	for	for	ADP
ftr-449	833	25	purposes	purpose	NOUN
ftr-449	833	26	of	of	ADP
ftr-449	833	27	the	the	DET
ftr-449	833	28	section	section	NOUN
ftr-449	833	29	2043	2043	NUM
ftr-449	833	30	offset	offset	NOUN
ftr-449	833	31	,	,	PUNCT
ftr-449	833	32	since	since	SCONJ
ftr-449	833	33	h	h	PROPN
ftr-449	833	34	's	's	PART
ftr-449	833	35	estate	estate	NOUN
ftr-449	833	36	has	have	AUX
ftr-449	833	37	received	receive	VERB
ftr-449	833	38	something	something	PRON
ftr-449	833	39	(	(	PUNCT
ftr-449	833	40	i.e.	i.e.	X
ftr-449	833	41	,	,	PUNCT
ftr-449	833	42	the	the	DET
ftr-449	833	43	entire	entire	ADJ
ftr-449	833	44	amount	amount	NOUN
ftr-449	833	45	w	w	ADP
ftr-449	833	46	permitted	permit	VERB
ftr-449	833	47	to	to	PART
ftr-449	833	48	pass	pass	VERB
ftr-449	833	49	into	into	ADP
ftr-449	833	50	w	w	PROPN
ftr-449	833	51	trust	trust	PROPN
ftr-449	833	52	)	)	PUNCT
ftr-449	833	53	having	have	VERB
ftr-449	833	54	more	more	ADJ
ftr-449	833	55	value	value	NOUN
ftr-449	833	56	than	than	ADP
ftr-449	833	57	what	what	PRON
ftr-449	833	58	it	it	PRON
ftr-449	833	59	gave	give	VERB
ftr-449	833	60	up	up	ADP
ftr-449	833	61	(	(	PUNCT
ftr-449	833	62	i.e.	i.e.	X
ftr-449	833	63	,	,	PUNCT
ftr-449	833	64	w	w	PROPN
ftr-449	833	65	's	's	PART
ftr-449	833	66	life	life	NOUN
ftr-449	833	67	estate	estate	NOUN
ftr-449	833	68	in	in	ADP
ftr-449	833	69	h	h	PROPN
ftr-449	833	70	trust	trust	PROPN
ftr-449	833	71	)	)	PUNCT
ftr-449	833	72	.	.	PUNCT
ftr-449	834	1	there	there	PRON
ftr-449	834	2	are	be	VERB
ftr-449	834	3	some	some	DET
ftr-449	834	4	suggestions	suggestion	NOUN
ftr-449	834	5	in	in	ADP
ftr-449	834	6	the	the	DET
ftr-449	834	7	case	case	NOUN
ftr-449	834	8	law	law	NOUN
ftr-449	834	9	supporting	support	VERB
ftr-449	834	10	this	this	DET
ftr-449	834	11	result	result	NOUN
ftr-449	834	12	.	.	PUNCT
ftr-449	835	1	133	133	NUM
ftr-449	835	2	consequently	consequently	ADV
ftr-449	835	3	,	,	PUNCT
ftr-449	835	4	if	if	SCONJ
ftr-449	835	5	gradow	gradow	NOUN
ftr-449	835	6	is	be	AUX
ftr-449	835	7	still	still	ADV
ftr-449	835	8	good	good	ADJ
ftr-449	835	9	law	law	NOUN
ftr-449	835	10	,	,	PUNCT
ftr-449	835	11	the	the	DET
ftr-449	835	12	result	result	NOUN
ftr-449	835	13	where	where	SCONJ
ftr-449	835	14	w	w	NOUN
ftr-449	835	15	's	's	PART
ftr-449	835	16	life	life	NOUN
ftr-449	835	17	estate	estate	NOUN
ftr-449	835	18	in	in	ADP
ftr-449	835	19	h	h	PROPN
ftr-449	835	20	trust	trust	NOUN
ftr-449	835	21	is	be	AUX
ftr-449	835	22	worth	worth	ADJ
ftr-449	835	23	more	more	ADJ
ftr-449	835	24	than	than	ADP
ftr-449	835	25	c	c	NOUN
ftr-449	835	26	's	's	PART
ftr-449	835	27	remainder	remainder	NOUN
ftr-449	835	28	in	in	ADP
ftr-449	835	29	w	w	PROPN
ftr-449	835	30	trust	trust	PROPN
ftr-449	835	31	,	,	PUNCT
ftr-449	835	32	will	will	AUX
ftr-449	835	33	be	be	AUX
ftr-449	835	34	at	at	ADV
ftr-449	835	35	least	least	ADJ
ftr-449	835	36	as	as	ADP
ftr-449	835	37	good	good	ADJ
ftr-449	835	38	-	-	PUNCT
ftr-449	835	39	and	and	CCONJ
ftr-449	835	40	likely	likely	ADV
ftr-449	835	41	better	well	ADJ
ftr-449	835	42	-	-	PUNCT
ftr-449	835	43	than	than	ADP
ftr-449	835	44	where	where	SCONJ
ftr-449	835	45	the	the	DET
ftr-449	835	46	values	value	NOUN
ftr-449	835	47	of	of	ADP
ftr-449	835	48	the	the	DET
ftr-449	835	49	life	life	NOUN
ftr-449	835	50	estates	estate	NOUN
ftr-449	835	51	and	and	CCONJ
ftr-449	835	52	remainders	remainder	NOUN
ftr-449	835	53	are	be	AUX
ftr-449	835	54	reversed	reverse	VERB
ftr-449	835	55	.	.	PUNCT
ftr-449	836	1	but	but	CCONJ
ftr-449	836	2	if	if	SCONJ
ftr-449	836	3	thed'anbrosio	thed'anbrosio	ADJ
ftr-449	836	4	trilogy	trilogy	NOUN
ftr-449	836	5	has	have	AUX
ftr-449	836	6	effectively	effectively	ADV
ftr-449	836	7	overruled	overrule	VERB
ftr-449	836	8	gradow	gradow	NOUN
ftr-449	836	9	,	,	PUNCT
ftr-449	836	10	the	the	DET
ftr-449	836	11	tax	tax	NOUN
ftr-449	836	12	saving	saving	NOUN
ftr-449	836	13	becomes	become	VERB
ftr-449	836	14	astounding	astounding	ADJ
ftr-449	836	15	.	.	PUNCT
ftr-449	837	1	in	in	ADP
ftr-449	837	2	that	that	DET
ftr-449	837	3	case	case	NOUN
ftr-449	837	4	,	,	PUNCT
ftr-449	837	5	section	section	NOUN
ftr-449	837	6	2036	2036	NUM
ftr-449	837	7	will	will	AUX
ftr-449	837	8	no	no	ADV
ftr-449	837	9	longer	long	ADV
ftr-449	837	10	apply	apply	VERB
ftr-449	837	11	and	and	CCONJ
ftr-449	837	12	hence	hence	ADV
ftr-449	837	13	no	no	DET
ftr-449	837	14	part	part	NOUN
ftr-449	837	15	of	of	ADP
ftr-449	837	16	w	w	PROPN
ftr-449	837	17	trust	trust	NOUN
ftr-449	837	18	will	will	AUX
ftr-449	837	19	be	be	AUX
ftr-449	837	20	included	include	VERB
ftr-449	837	21	in	in	ADP
ftr-449	837	22	her	her	PRON
ftr-449	837	23	gross	gross	ADJ
ftr-449	837	24	estate	estate	NOUN
ftr-449	837	25	,	,	PUNCT
ftr-449	837	26	since	since	SCONJ
ftr-449	837	27	w	w	PROPN
ftr-449	837	28	's	's	PART
ftr-449	837	29	transfer	transfer	NOUN
ftr-449	837	30	of	of	ADP
ftr-449	837	31	the	the	DET
ftr-449	837	32	remainder	remainder	NOUN
ftr-449	837	33	in	in	ADP
ftr-449	837	34	w	w	PROPN
ftr-449	837	35	trust	trust	NOUN
ftr-449	837	36	(	(	PUNCT
ftr-449	837	37	value	value	NOUN
ftr-449	837	38	:	:	PUNCT
ftr-449	837	39	$	$	SYM
ftr-449	837	40	400,000	400,000	NUM
ftr-449	837	41	)	)	PUNCT
ftr-449	837	42	to	to	ADP
ftr-449	837	43	c	c	NOUN
ftr-449	837	44	in	in	ADP
ftr-449	837	45	return	return	NOUN
ftr-449	837	46	for	for	ADP
ftr-449	837	47	her	her	PRON
ftr-449	837	48	life	life	NOUN
ftr-449	837	49	estate	estate	NOUN
ftr-449	837	50	in	in	ADP
ftr-449	837	51	h	h	PROPN
ftr-449	837	52	trust	trust	NOUN
ftr-449	837	53	(	(	PUNCT
ftr-449	837	54	value	value	NOUN
ftr-449	837	55	:	:	PUNCT
ftr-449	837	56	$	$	SYM
ftr-449	837	57	600,000	600,000	NUM
ftr-449	837	58	)	)	PUNCT
ftr-449	837	59	will	will	AUX
ftr-449	837	60	be	be	AUX
ftr-449	837	61	for	for	ADP
ftr-449	837	62	"	"	PUNCT
ftr-449	837	63	adequate	adequate	ADJ
ftr-449	837	64	and	and	CCONJ
ftr-449	837	65	full	full	ADJ
ftr-449	837	66	consideration	consideration	NOUN
ftr-449	837	67	:	:	PUNCT
ftr-449	837	68	"	"	PUNCT
ftr-449	837	69	case	case	NOUN
ftr-449	837	70	4	4	NUM
ftr-449	837	71	h	h	NOUN
ftr-449	837	72	's	's	PART
ftr-449	837	73	estate	estate	NOUN
ftr-449	837	74	:	:	PUNCT
ftr-449	837	75	$	$	SYM
ftr-449	837	76	1,000,000	1,000,000	NUM
ftr-449	837	77	less	less	ADJ
ftr-449	837	78	the	the	DET
ftr-449	837	79	$	$	SYM
ftr-449	837	80	650,000	650,000	NUM
ftr-449	837	81	exclusion	exclusion	NOUN
ftr-449	837	82	amount	amount	NOUN
ftr-449	837	83	(	(	PUNCT
ftr-449	837	84	§	§	PROPN
ftr-449	837	85	2010	2010	NUM
ftr-449	837	86	)	)	PUNCT
ftr-449	837	87	$	$	SYM
ftr-449	837	88	350,000	350,000	NUM
ftr-449	837	89	w	w	NOUN
ftr-449	837	90	's	's	PART
ftr-449	837	91	gift	gift	NOUN
ftr-449	837	92	$	$	SYM
ftr-449	837	93	400,000	400,000	NUM
ftr-449	837	94	(	(	PUNCT
ftr-449	837	95	c	c	NOUN
ftr-449	837	96	's	's	PART
ftr-449	837	97	remainder	remainder	NOUN
ftr-449	837	98	in	in	ADP
ftr-449	837	99	iv	iv	NUM
ftr-449	837	100	trust	trust	NOUN
ftr-449	837	101	)	)	PUNCT
ftr-449	837	102	less	less	ADJ
ftr-449	837	103	$	$	SYM
ftr-449	837	104	600,000	600,000	NUM
ftr-449	837	105	(	(	PUNCT
ftr-449	837	106	w	w	PROPN
ftr-449	837	107	's	's	PART
ftr-449	837	108	life	life	NOUN
ftr-449	837	109	estate	estate	NOUN
ftr-449	837	110	in	in	ADP
ftr-449	837	111	h	h	PROPN
ftr-449	837	112	trust	trust	NOUN
ftr-449	837	113	)	)	PUNCT
ftr-449	837	114	-0w	-0w	PROPN
ftr-449	837	115	's	's	PART
ftr-449	837	116	estate	estate	NOUN
ftr-449	837	117	:	:	PUNCT
ftr-449	837	118	nothing	nothing	PRON
ftr-449	837	119	included	include	VERB
ftr-449	837	120	under	under	ADP
ftr-449	837	121	§	§	PROPN
ftr-449	837	122	2036	2036	NUM
ftr-449	837	123	-0total	-0total	ADJ
ftr-449	837	124	value	value	NOUN
ftr-449	837	125	of	of	ADP
ftr-449	837	126	property	property	NOUN
ftr-449	837	127	subject	subject	NOUN
ftr-449	837	128	to	to	AUX
ftr-449	837	129	transfer	transfer	VERB
ftr-449	837	130	tax	tax	NOUN
ftr-449	837	131	:	:	PUNCT
ftr-449	837	132	$	$	SYM
ftr-449	837	133	350,000	350,000	NUM
ftr-449	837	134	note	note	VERB
ftr-449	837	135	that	that	SCONJ
ftr-449	837	136	without	without	ADP
ftr-449	837	137	significantly	significantly	ADV
ftr-449	837	138	changing	change	VERB
ftr-449	837	139	the	the	DET
ftr-449	837	140	final	final	ADJ
ftr-449	837	141	dispositive	dispositive	NOUN
ftr-449	837	142	result	result	NOUN
ftr-449	837	143	,	,	PUNCT
ftr-449	837	144	use	use	NOUN
ftr-449	837	145	of	of	ADP
ftr-449	837	146	a	a	DET
ftr-449	837	147	spousal	spousal	NOUN
ftr-449	837	148	election	election	NOUN
ftr-449	837	149	has	have	AUX
ftr-449	837	150	reduced	reduce	VERB
ftr-449	837	151	the	the	DET
ftr-449	837	152	amount	amount	NOUN
ftr-449	837	153	subject	subject	ADJ
ftr-449	837	154	to	to	AUX
ftr-449	837	155	transfer	transfer	VERB
ftr-449	837	156	tax	tax	NOUN
ftr-449	837	157	by	by	ADP
ftr-449	837	158	$	$	SYM
ftr-449	837	159	850,000	850,000	NUM
ftr-449	837	160	from	from	ADP
ftr-449	837	161	what	what	PRON
ftr-449	837	162	it	it	PRON
ftr-449	837	163	would	would	AUX
ftr-449	837	164	have	have	AUX
ftr-449	837	165	been	be	AUX
ftr-449	837	166	under	under	ADP
ftr-449	837	167	the	the	DET
ftr-449	837	168	untutored	untutored	ADJ
ftr-449	837	169	plan	plan	NOUN
ftr-449	837	170	.	.	PUNCT
ftr-449	838	1	the	the	DET
ftr-449	838	2	results	result	NOUN
ftr-449	838	3	of	of	ADP
ftr-449	838	4	cases	case	NOUN
ftr-449	838	5	1	1	NUM
ftr-449	838	6	-	-	SYM
ftr-449	838	7	4	4	NUM
ftr-449	838	8	,	,	PUNCT
ftr-449	838	9	based	base	VERB
ftr-449	838	10	on	on	ADP
ftr-449	838	11	existing	exist	VERB
ftr-449	838	12	law	law	NOUN
ftr-449	838	13	,	,	PUNCT
ftr-449	838	14	are	be	AUX
ftr-449	838	15	summarized	summarize	VERB
ftr-449	838	16	below	below	ADP
ftr-449	838	17	:	:	PUNCT
ftr-449	838	18	133	133	NUM
ftr-449	838	19	.	.	PUNCT
ftr-449	839	1	see	see	VERB
ftr-449	839	2	united	united	PROPN
ftr-449	839	3	states	states	PROPN
ftr-449	839	4	v.	v.	ADP
ftr-449	839	5	past	past	NOUN
ftr-449	839	6	,	,	PUNCT
ftr-449	839	7	347	347	NUM
ftr-449	839	8	f.2d	f.2d	NOUN
ftr-449	839	9	7	7	NUM
ftr-449	839	10	,	,	PUNCT
ftr-449	839	11	13	13	NUM
ftr-449	839	12	-	-	SYM
ftr-449	839	13	16	16	NUM
ftr-449	839	14	(	(	PUNCT
ftr-449	839	15	9th	9th	ADJ
ftr-449	839	16	cir	cir	NOUN
ftr-449	839	17	.	.	PUNCT
ftr-449	839	18	1965	1965	NUM
ftr-449	839	19	)	)	PUNCT
ftr-449	839	20	(	(	PUNCT
ftr-449	839	21	allowing	allow	VERB
ftr-449	839	22	a	a	DET
ftr-449	839	23	§	§	PROPN
ftr-449	839	24	2043	2043	NUM
ftr-449	839	25	offset	offset	NOUN
ftr-449	839	26	for	for	ADP
ftr-449	839	27	the	the	DET
ftr-449	839	28	full	full	ADJ
ftr-449	839	29	value	value	NOUN
ftr-449	839	30	of	of	ADP
ftr-449	839	31	w	w	PROPN
ftr-449	839	32	's	's	PART
ftr-449	839	33	life	life	NOUN
ftr-449	839	34	estate	estate	NOUN
ftr-449	839	35	in	in	ADP
ftr-449	839	36	h	h	NOUN
ftr-449	839	37	tnst	tnst	NOUN
ftr-449	839	38	,	,	PUNCT
ftr-449	839	39	even	even	ADV
ftr-449	839	40	though	though	SCONJ
ftr-449	839	41	under	under	ADP
ftr-449	839	42	its	its	PRON
ftr-449	839	43	figures	figure	NOUN
ftr-449	839	44	the	the	DET
ftr-449	839	45	life	life	NOUN
ftr-449	839	46	estate	estate	NOUN
ftr-449	839	47	's	's	PART
ftr-449	839	48	$	$	SYM
ftr-449	839	49	143,000	143,000	NUM
ftr-449	839	50	value	value	NOUN
ftr-449	839	51	exceeded	exceed	VERB
ftr-449	839	52	the	the	DET
ftr-449	839	53	$	$	SYM
ftr-449	839	54	101,000	101,000	NUM
ftr-449	839	55	value	value	NOUN
ftr-449	839	56	of	of	ADP
ftr-449	839	57	c	c	PROPN
ftr-449	839	58	's	's	PART
ftr-449	839	59	remainder	remainder	NOUN
ftr-449	839	60	in	in	ADP
ftr-449	839	61	iv	iv	NUM
ftr-449	839	62	trust	trust	NOUN
ftr-449	839	63	)	)	PUNCT
ftr-449	839	64	;	;	PUNCT
ftr-449	839	65	see	see	VERB
ftr-449	839	66	also	also	ADV
ftr-449	839	67	supra	supra	PROPN
ftr-449	839	68	note	note	NOUN
ftr-449	839	69	22	22	NUM
ftr-449	839	70	for	for	ADP
ftr-449	839	71	a	a	DET
ftr-449	839	72	further	further	ADJ
ftr-449	839	73	discussion	discussion	NOUN
ftr-449	839	74	of	of	ADP
ftr-449	839	75	past	past	NOUN
ftr-449	839	76	,	,	PUNCT
ftr-449	839	77	cf	cf	NOUN
ftr-449	839	78	.	.	PUNCT
ftr-449	840	1	gradow	gradow	PROPN
ftr-449	840	2	v.	v.	PROPN
ftr-449	840	3	united	united	PROPN
ftr-449	840	4	states	states	PROPN
ftr-449	840	5	,	,	PUNCT
ftr-449	840	6	11	11	NUM
ftr-449	840	7	cl	cl	NOUN
ftr-449	840	8	.	.	PUNCT
ftr-449	841	1	ct	ct	PROPN
ftr-449	841	2	.	.	PROPN
ftr-449	841	3	808	808	NUM
ftr-449	841	4	,	,	PUNCT
ftr-449	841	5	810	810	NUM
ftr-449	841	6	(	(	PUNCT
ftr-449	841	7	1987	1987	NUM
ftr-449	841	8	)	)	PUNCT
ftr-449	841	9	,	,	PUNCT
ftr-449	841	10	aff'd	aff'd	NOUN
ftr-449	841	11	,	,	PUNCT
ftr-449	841	12	897	897	NUM
ftr-449	841	13	f.2d	f.2d	X
ftr-449	841	14	516	516	NUM
ftr-449	841	15	(	(	PUNCT
ftr-449	841	16	fed	fed	PROPN
ftr-449	841	17	.	.	PUNCT
ftr-449	841	18	cir	cir	PROPN
ftr-449	841	19	.	.	PROPN
ftr-449	841	20	1990	1990	NUM
ftr-449	841	21	)	)	PUNCT
ftr-449	841	22	(	(	PUNCT
ftr-449	841	23	"	"	PUNCT
ftr-449	841	24	case	case	NOUN
ftr-449	841	25	law	law	NOUN
ftr-449	841	26	generally	generally	ADV
ftr-449	841	27	supports	support	VERB
ftr-449	841	28	the	the	DET
ftr-449	841	29	conclusion	conclusion	NOUN
ftr-449	841	30	that	that	SCONJ
ftr-449	841	31	...	...	PUNCT
ftr-449	842	1	[	[	X
ftr-449	842	2	the	the	DET
ftr-449	842	3	§	§	PROPN
ftr-449	842	4	2043	2043	NUM
ftr-449	842	5	]	]	PUNCT
ftr-449	842	6	offset	offset	NOUN
ftr-449	842	7	includes	include	VERB
ftr-449	842	8	the	the	DET
ftr-449	842	9	actuarial	actuarial	ADJ
ftr-449	842	10	value	value	NOUN
ftr-449	842	11	...	...	PUNCT
ftr-449	842	12	of	of	ADP
ftr-449	842	13	a	a	DET
ftr-449	842	14	life	life	NOUN
ftr-449	842	15	estate	estate	NOUN
ftr-449	842	16	in	in	ADP
ftr-449	842	17	[	[	NOUN
ftr-449	842	18	h	h	NOUN
ftr-449	842	19	's	's	PART
ftr-449	842	20	]	]	X
ftr-449	842	21	share	share	NOUN
ftr-449	842	22	.	.	PUNCT
ftr-449	842	23	"	"	PUNCT
ftr-449	842	24	)	)	PUNCT
ftr-449	842	25	.	.	PUNCT
ftr-449	843	1	19991	19991	NUM
ftr-449	843	2	florida	florida	PROPN
ftr-449	843	3	tax	tax	PROPN
ftr-449	843	4	review	review	NOUN
ftr-449	843	5	total	total	NOUN
ftr-449	843	6	amount	amount	NOUN
ftr-449	843	7	subject	subject	ADJ
ftr-449	843	8	to	to	AUX
ftr-449	843	9	transfer	transfer	VERB
ftr-449	843	10	tax	tax	NOUN
ftr-449	843	11	the	the	DET
ftr-449	843	12	untutored	untutored	ADJ
ftr-449	843	13	plan	plan	NOUN
ftr-449	843	14	(	(	PUNCT
ftr-449	843	15	case	case	NOUN
ftr-449	843	16	1	1	NUM
ftr-449	843	17	)	)	PUNCT
ftr-449	843	18	$	$	SYM
ftr-449	843	19	1,200,000	1,200,000	NUM
ftr-449	843	20	the	the	DET
ftr-449	843	21	spousal	spousal	NOUN
ftr-449	843	22	election	election	NOUN
ftr-449	843	23	:	:	PUNCT
ftr-449	843	24	w	w	PROPN
ftr-449	843	25	's	's	PART
ftr-449	843	26	life	life	NOUN
ftr-449	843	27	estate	estate	NOUN
ftr-449	843	28	in	in	ADP
ftr-449	843	29	h	h	PROPN
ftr-449	843	30	trust	trust	NOUN
ftr-449	844	1	[	[	X
ftr-449	844	2	$	$	SYM
ftr-449	844	3	400,000	400,000	NUM
ftr-449	844	4	]	]	PUNCT
ftr-449	844	5	<	<	X
ftr-449	844	6	c	c	X
ftr-449	844	7	's	's	PART
ftr-449	844	8	remainder	remainder	NOUN
ftr-449	844	9	in	in	ADP
ftr-449	844	10	w	w	PROPN
ftr-449	844	11	trust	trust	NOUN
ftr-449	844	12	[	[	X
ftr-449	844	13	$	$	SYM
ftr-449	844	14	600,000	600,000	NUM
ftr-449	844	15	]	]	PUNCT
ftr-449	844	16	(	(	PUNCT
ftr-449	844	17	case	case	NOUN
ftr-449	844	18	2	2	NUM
ftr-449	844	19	)	)	PUNCT
ftr-449	844	20	$	$	SYM
ftr-449	844	21	800,000	800,000	NUM
ftr-449	844	22	w	w	PROPN
ftr-449	844	23	's	's	PART
ftr-449	844	24	life	life	NOUN
ftr-449	844	25	estate	estate	NOUN
ftr-449	844	26	in	in	ADP
ftr-449	844	27	h	h	PROPN
ftr-449	844	28	trust	trust	NOUN
ftr-449	845	1	[	[	X
ftr-449	845	2	$	$	SYM
ftr-449	845	3	600,000	600,000	NUM
ftr-449	845	4	]	]	PUNCT
ftr-449	845	5	>	>	PUNCT
ftr-449	845	6	c	c	PROPN
ftr-449	845	7	's	's	PART
ftr-449	845	8	remainder	remainder	NOUN
ftr-449	845	9	in	in	ADP
ftr-449	845	10	w	w	PROPN
ftr-449	845	11	trust	trust	NOUN
ftr-449	845	12	[	[	X
ftr-449	845	13	$	$	SYM
ftr-449	845	14	400,000	400,000	NUM
ftr-449	845	15	]	]	PUNCT
ftr-449	845	16	;	;	PUNCT
ftr-449	845	17	gradow	gradow	VERB
ftr-449	845	18	still	still	ADV
ftr-449	845	19	good	good	ADJ
ftr-449	845	20	law	law	NOUN
ftr-449	845	21	(	(	PUNCT
ftr-449	845	22	case	case	NOUN
ftr-449	845	23	3	3	NUM
ftr-449	845	24	)	)	PUNCT
ftr-449	845	25	probably	probably	ADV
ftr-449	845	26	$	$	SYM
ftr-449	845	27	600,000	600,000	NUM
ftr-449	845	28	(	(	PUNCT
ftr-449	845	29	but	but	CCONJ
ftr-449	845	30	no	no	DET
ftr-449	845	31	more	more	ADJ
ftr-449	845	32	than	than	ADP
ftr-449	845	33	$	$	SYM
ftr-449	845	34	800,000	800,000	NUM
ftr-449	845	35	)	)	PUNCT
ftr-449	845	36	w	w	PROPN
ftr-449	845	37	's	's	PART
ftr-449	845	38	life	life	NOUN
ftr-449	845	39	estate	estate	NOUN
ftr-449	845	40	in	in	ADP
ftr-449	845	41	h	h	PROPN
ftr-449	845	42	trust	trust	NOUN
ftr-449	846	1	[	[	X
ftr-449	846	2	$	$	SYM
ftr-449	846	3	600,000	600,000	NUM
ftr-449	846	4	]	]	PUNCT
ftr-449	846	5	>	>	PUNCT
ftr-449	846	6	c	c	PROPN
ftr-449	846	7	's	's	PART
ftr-449	846	8	remainder	remainder	NOUN
ftr-449	846	9	in	in	ADP
ftr-449	846	10	w	w	PROPN
ftr-449	846	11	trust	trust	NOUN
ftr-449	846	12	[	[	X
ftr-449	846	13	$	$	SYM
ftr-449	846	14	400,000	400,000	NUM
ftr-449	846	15	]	]	PUNCT
ftr-449	846	16	;	;	PUNCT
ftr-449	846	17	d'ambrosio	d'ambrosio	PROPN
ftr-449	846	18	trilogy	trilogy	NOUN
ftr-449	846	19	overrules	overrule	VERB
ftr-449	846	20	gradow	gradow	NOUN
ftr-449	846	21	(	(	PUNCT
ftr-449	846	22	case	case	NOUN
ftr-449	846	23	4	4	NUM
ftr-449	846	24	)	)	PUNCT
ftr-449	846	25	$	$	SYM
ftr-449	846	26	350,000	350,000	NUM
ftr-449	846	27	3	3	NUM
ftr-449	846	28	.	.	PUNCT
ftr-449	846	29	modifications	modification	NOUN
ftr-449	846	30	to	to	PART
ftr-449	846	31	avoid	avoid	VERB
ftr-449	846	32	section	section	NOUN
ftr-449	846	33	2702	2702	NUM
ftr-449	846	34	;	;	PUNCT
ftr-449	846	35	the	the	DET
ftr-449	846	36	marital	marital	ADJ
ftr-449	846	37	deduction	deduction	NOUN
ftr-449	846	38	;	;	PUNCT
ftr-449	846	39	and	and	CCONJ
ftr-449	846	40	emergency	emergency	NOUN
ftr-449	846	41	needs	need	NOUN
ftr-449	846	42	of	of	ADP
ftr-449	846	43	the	the	DET
ftr-449	846	44	surviving	surviving	NOUN
ftr-449	846	45	spouse	spouse	NOUN
ftr-449	846	46	a.	a.	NOUN
ftr-449	846	47	section	section	PROPN
ftr-449	846	48	2702.-section	2702.-section	PROPN
ftr-449	846	49	2702	2702	NUM
ftr-449	846	50	applies	apply	VERB
ftr-449	846	51	to	to	ADP
ftr-449	846	52	the	the	DET
ftr-449	846	53	typical	typical	ADJ
ftr-449	846	54	spousal	spousal	NOUN
ftr-449	846	55	election	election	NOUN
ftr-449	846	56	,	,	PUNCT
ftr-449	846	57	because	because	SCONJ
ftr-449	846	58	w	w	PROPN
ftr-449	846	59	,	,	PUNCT
ftr-449	846	60	by	by	ADP
ftr-449	846	61	allowing	allow	VERB
ftr-449	846	62	her	her	PRON
ftr-449	846	63	share	share	NOUN
ftr-449	846	64	of	of	ADP
ftr-449	846	65	the	the	DET
ftr-449	846	66	community	community	NOUN
ftr-449	846	67	to	to	PART
ftr-449	846	68	pass	pass	VERB
ftr-449	846	69	to	to	ADP
ftr-449	846	70	w	w	PROPN
ftr-449	846	71	trust	trust	PROPN
ftr-449	846	72	,	,	PUNCT
ftr-449	846	73	is	be	AUX
ftr-449	846	74	transferring	transfer	VERB
ftr-449	846	75	property	property	NOUN
ftr-449	846	76	in	in	ADP
ftr-449	846	77	trust	trust	NOUN
ftr-449	846	78	for	for	ADP
ftr-449	846	79	the	the	DET
ftr-449	846	80	benefit	benefit	NOUN
ftr-449	846	81	of	of	ADP
ftr-449	846	82	a	a	DET
ftr-449	846	83	family	family	NOUN
ftr-449	846	84	member	member	NOUN
ftr-449	846	85	,	,	PUNCT
ftr-449	846	86	c	c	AUX
ftr-449	846	87	,	,	PUNCT
ftr-449	846	88	while	while	SCONJ
ftr-449	846	89	retaining	retain	VERB
ftr-449	846	90	an	an	DET
ftr-449	846	91	interest	interest	NOUN
ftr-449	846	92	for	for	ADP
ftr-449	846	93	herself	herself	PRON
ftr-449	846	94	.	.	PUNCT
ftr-449	847	1	if	if	SCONJ
ftr-449	847	2	the	the	DET
ftr-449	847	3	draconian	draconian	ADJ
ftr-449	847	4	valuation	valuation	NOUN
ftr-449	847	5	rule	rule	NOUN
ftr-449	847	6	of	of	ADP
ftr-449	847	7	section	section	NOUN
ftr-449	847	8	2702(a)(2)(a	2702(a)(2)(a	NUM
ftr-449	847	9	)	)	PUNCT
ftr-449	847	10	applies	apply	VERB
ftr-449	847	11	,	,	PUNCT
ftr-449	847	12	w	w	PROPN
ftr-449	847	13	will	will	AUX
ftr-449	847	14	be	be	AUX
ftr-449	847	15	deemed	deem	VERB
ftr-449	847	16	to	to	PART
ftr-449	847	17	have	have	AUX
ftr-449	847	18	made	make	VERB
ftr-449	847	19	a	a	DET
ftr-449	847	20	gift	gift	NOUN
ftr-449	847	21	of	of	ADP
ftr-449	847	22	the	the	DET
ftr-449	847	23	entire	entire	ADJ
ftr-449	847	24	value	value	NOUN
ftr-449	847	25	of	of	ADP
ftr-449	847	26	w	w	PROPN
ftr-449	847	27	trust	trust	NOUN
ftr-449	847	28	-	-	PUNCT
ftr-449	847	29	not	not	PART
ftr-449	847	30	just	just	ADV
ftr-449	847	31	the	the	DET
ftr-449	847	32	remainder	remainder	NOUN
ftr-449	847	33	-	-	PUNCT
ftr-449	847	34	to	to	ADP
ftr-449	847	35	the	the	DET
ftr-449	847	36	extent	extent	NOUN
ftr-449	847	37	it	it	PRON
ftr-449	847	38	exceeds	exceed	VERB
ftr-449	847	39	the	the	DET
ftr-449	847	40	value	value	NOUN
ftr-449	847	41	of	of	ADP
ftr-449	847	42	her	her	PRON
ftr-449	847	43	life	life	NOUN
ftr-449	847	44	estate	estate	NOUN
ftr-449	847	45	in	in	ADP
ftr-449	847	46	h	h	PROPN
ftr-449	847	47	trust	trust	PROPN
ftr-449	847	48	.	.	PUNCT
ftr-449	848	1	hence	hence	ADV
ftr-449	848	2	the	the	DET
ftr-449	848	3	estate	estate	NOUN
ftr-449	848	4	tax	tax	NOUN
ftr-449	848	5	savings	saving	NOUN
ftr-449	848	6	resulting	result	VERB
ftr-449	848	7	from	from	ADP
ftr-449	848	8	the	the	DET
ftr-449	848	9	spousal	spousal	NOUN
ftr-449	848	10	election	election	NOUN
ftr-449	848	11	will	will	AUX
ftr-449	848	12	be	be	AUX
ftr-449	848	13	eroded	erode	VERB
ftr-449	848	14	by	by	ADP
ftr-449	848	15	w	w	PROPN
ftr-449	848	16	's	's	PART
ftr-449	848	17	increased	increase	VERB
ftr-449	848	18	gift	gift	NOUN
ftr-449	848	19	tax	tax	NOUN
ftr-449	848	20	liability	liability	NOUN
ftr-449	848	21	.	.	PUNCT
ftr-449	849	1	h	h	PROPN
ftr-449	849	2	can	can	AUX
ftr-449	849	3	avoid	avoid	VERB
ftr-449	849	4	this	this	DET
ftr-449	849	5	result	result	NOUN
ftr-449	849	6	by	by	ADP
ftr-449	849	7	giving	give	VERB
ftr-449	849	8	w	w	ADP
ftr-449	849	9	a	a	DET
ftr-449	849	10	qualified	qualified	ADJ
ftr-449	849	11	annuity	annuity	NOUN
ftr-449	849	12	interest	interest	NOUN
ftr-449	849	13	in	in	ADP
ftr-449	849	14	w	w	PROPN
ftr-449	849	15	trust	trust	NOUN
ftr-449	849	16	,	,	PUNCT
ftr-449	849	17	thereby	thereby	ADV
ftr-449	849	18	making	make	VERB
ftr-449	849	19	it	it	PRON
ftr-449	849	20	a	a	DET
ftr-449	849	21	grat	grat	NOUN
ftr-449	849	22	.	.	PUNCT
ftr-449	849	23	'	'	PUNCT
ftr-449	850	1	m	m	VERB
ftr-449	850	2	w	w	PROPN
ftr-449	850	3	's	's	PART
ftr-449	850	4	interest	interest	NOUN
ftr-449	850	5	will	will	AUX
ftr-449	850	6	then	then	ADV
ftr-449	850	7	be	be	AUX
ftr-449	850	8	valued	value	VERB
ftr-449	850	9	in	in	ADP
ftr-449	850	10	accordance	accordance	NOUN
ftr-449	850	11	with	with	ADP
ftr-449	850	12	the	the	DET
ftr-449	850	13	normal	normal	ADJ
ftr-449	850	14	actuarial	actuarial	ADJ
ftr-449	850	15	tables	table	NOUN
ftr-449	850	16	(	(	PUNCT
ftr-449	850	17	rather	rather	ADV
ftr-449	850	18	than	than	ADP
ftr-449	850	19	arbitrarily	arbitrarily	ADV
ftr-449	850	20	at	at	ADP
ftr-449	850	21	zero	zero	NUM
ftr-449	850	22	)	)	PUNCT
ftr-449	850	23	,	,	PUNCT
ftr-449	850	24	and	and	CCONJ
ftr-449	850	25	the	the	DET
ftr-449	850	26	value	value	NOUN
ftr-449	850	27	of	of	ADP
ftr-449	850	28	c	c	PROPN
ftr-449	850	29	's	's	PART
ftr-449	850	30	remainder	remainder	NOUN
ftr-449	850	31	will	will	AUX
ftr-449	850	32	be	be	AUX
ftr-449	850	33	limited	limit	VERB
ftr-449	850	34	to	to	ADP
ftr-449	850	35	the	the	DET
ftr-449	850	36	remaining	remain	VERB
ftr-449	850	37	value	value	NOUN
ftr-449	850	38	of	of	ADP
ftr-449	850	39	the	the	DET
ftr-449	850	40	property	property	NOUN
ftr-449	850	41	w	w	NOUN
ftr-449	850	42	transfers	transfer	NOUN
ftr-449	850	43	into	into	ADP
ftr-449	850	44	w	w	PROPN
ftr-449	850	45	trust	trust	NOUN
ftr-449	850	46	.	.	PUNCT
ftr-449	851	1	"5	"5	PUNCT
ftr-449	852	1	the	the	DET
ftr-449	852	2	downside	downside	NOUN
ftr-449	852	3	is	be	AUX
ftr-449	852	4	that	that	SCONJ
ftr-449	852	5	a	a	DET
ftr-449	852	6	grat	grat	NOUN
ftr-449	852	7	invariably	invariably	ADV
ftr-449	852	8	results	result	VERB
ftr-449	852	9	in	in	ADP
ftr-449	852	10	larger	large	ADJ
ftr-449	852	11	annual	annual	ADJ
ftr-449	852	12	payments	payment	NOUN
ftr-449	852	13	to	to	ADP
ftr-449	852	14	w	w	PROPN
ftr-449	852	15	than	than	ADP
ftr-449	852	16	a	a	DET
ftr-449	852	17	common	common	ADJ
ftr-449	852	18	law	law	NOUN
ftr-449	852	19	life	life	NOUN
ftr-449	852	20	estate	estate	NOUN
ftr-449	852	21	,	,	PUNCT
ftr-449	852	22	and	and	CCONJ
ftr-449	852	23	these	these	DET
ftr-449	852	24	increased	increase	VERB
ftr-449	852	25	payments	payment	NOUN
ftr-449	852	26	,	,	PUNCT
ftr-449	852	27	if	if	SCONJ
ftr-449	852	28	not	not	PART
ftr-449	852	29	consumed	consume	VERB
ftr-449	852	30	,	,	PUNCT
ftr-449	852	31	will	will	AUX
ftr-449	852	32	increase	increase	VERB
ftr-449	852	33	the	the	DET
ftr-449	852	34	size	size	NOUN
ftr-449	852	35	of	of	ADP
ftr-449	852	36	w	w	PROPN
ftr-449	852	37	's	's	PART
ftr-449	852	38	gross	gross	ADJ
ftr-449	852	39	estate.13	estate.13	PROPN
ftr-449	852	40	6	6	NUM
ftr-449	852	41	134	134	NUM
ftr-449	852	42	.	.	PUNCT
ftr-449	853	1	although	although	SCONJ
ftr-449	853	2	§	§	PROPN
ftr-449	853	3	2702(a)(2)(a	2702(a)(2)(a	NUM
ftr-449	853	4	)	)	PUNCT
ftr-449	853	5	can	can	AUX
ftr-449	853	6	be	be	AUX
ftr-449	853	7	avoided	avoid	VERB
ftr-449	853	8	if	if	SCONJ
ftr-449	853	9	w	w	PROPN
ftr-449	853	10	trust	trust	NOUN
ftr-449	853	11	is	be	AUX
ftr-449	853	12	structured	structure	VERB
ftr-449	853	13	either	either	CCONJ
ftr-449	853	14	as	as	ADP
ftr-449	853	15	a	a	DET
ftr-449	853	16	unitrust	unitrust	NOUN
ftr-449	853	17	or	or	CCONJ
ftr-449	853	18	a	a	DET
ftr-449	853	19	grat	grat	NOUN
ftr-449	853	20	,	,	PUNCT
ftr-449	853	21	w	w	PROPN
ftr-449	853	22	should	should	AUX
ftr-449	853	23	normally	normally	ADV
ftr-449	853	24	retain	retain	VERB
ftr-449	853	25	a	a	DET
ftr-449	853	26	qualified	qualified	ADJ
ftr-449	853	27	annuity	annuity	NOUN
ftr-449	853	28	interest	interest	NOUN
ftr-449	853	29	where	where	SCONJ
ftr-449	853	30	the	the	DET
ftr-449	853	31	trust	trust	NOUN
ftr-449	853	32	property	property	NOUN
ftr-449	853	33	is	be	AUX
ftr-449	853	34	expected	expect	VERB
ftr-449	853	35	to	to	PART
ftr-449	853	36	appreciate	appreciate	VERB
ftr-449	853	37	in	in	ADP
ftr-449	853	38	value	value	NOUN
ftr-449	853	39	.	.	PUNCT
ftr-449	854	1	this	this	PRON
ftr-449	854	2	is	be	AUX
ftr-449	854	3	because	because	SCONJ
ftr-449	854	4	w	w	PROPN
ftr-449	854	5	's	's	PART
ftr-449	854	6	annual	annual	ADJ
ftr-449	854	7	payments	payment	NOUN
ftr-449	854	8	in	in	ADP
ftr-449	854	9	a	a	DET
ftr-449	854	10	unitrust	unitrust	NOUN
ftr-449	854	11	will	will	AUX
ftr-449	854	12	increase	increase	VERB
ftr-449	854	13	as	as	SCONJ
ftr-449	854	14	the	the	DET
ftr-449	854	15	value	value	NOUN
ftr-449	854	16	of	of	ADP
ftr-449	854	17	the	the	DET
ftr-449	854	18	trust	trust	NOUN
ftr-449	854	19	property	property	NOUN
ftr-449	854	20	appreciates	appreciate	NOUN
ftr-449	854	21	-	-	PUNCT
ftr-449	854	22	and	and	CCONJ
ftr-449	854	23	thus	thus	ADV
ftr-449	854	24	inflate	inflate	VERB
ftr-449	854	25	her	her	PRON
ftr-449	854	26	gross	gross	ADJ
ftr-449	854	27	estate	estate	NOUN
ftr-449	854	28	-	-	PUNCT
ftr-449	854	29	while	while	SCONJ
ftr-449	854	30	such	such	ADJ
ftr-449	854	31	payments	payment	NOUN
ftr-449	854	32	will	will	AUX
ftr-449	854	33	remain	remain	VERB
ftr-449	854	34	constant	constant	ADJ
ftr-449	854	35	in	in	ADP
ftr-449	854	36	a	a	DET
ftr-449	854	37	grat	grat	NOUN
ftr-449	854	38	despite	despite	SCONJ
ftr-449	854	39	any	any	DET
ftr-449	854	40	appreciation	appreciation	NOUN
ftr-449	854	41	.	.	PUNCT
ftr-449	855	1	135	135	NUM
ftr-449	855	2	.	.	PUNCT
ftr-449	855	3	see	see	VERB
ftr-449	855	4	irc	irc	PROPN
ftr-449	855	5	§	§	PROPN
ftr-449	855	6	2702(a)(2)(b	2702(a)(2)(b	NUM
ftr-449	855	7	)	)	PUNCT
ftr-449	855	8	,	,	PUNCT
ftr-449	855	9	(	(	PUNCT
ftr-449	855	10	b)(1	b)(1	NOUN
ftr-449	855	11	)	)	PUNCT
ftr-449	855	12	.	.	PUNCT
ftr-449	856	1	136	136	NUM
ftr-449	856	2	.	.	PUNCT
ftr-449	857	1	see	see	VERB
ftr-449	857	2	supra	supra	PROPN
ftr-449	857	3	notes	note	VERB
ftr-449	857	4	102	102	NUM
ftr-449	857	5	-	-	SYM
ftr-449	857	6	07	07	NUM
ftr-449	857	7	and	and	CCONJ
ftr-449	857	8	accompanying	accompany	VERB
ftr-449	857	9	text	text	NOUN
ftr-449	857	10	.	.	PUNCT
ftr-449	858	1	[	[	X
ftr-449	858	2	vol	vol	NOUN
ftr-449	858	3	4:8	4:8	NUM
ftr-449	858	4	estate	estate	NOUN
ftr-449	858	5	and	and	CCONJ
ftr-449	858	6	git	git	NOUN
ftr-449	858	7	tax	tax	NOUN
ftr-449	858	8	effects	effect	NOUN
ftr-449	858	9	of	of	ADP
ftr-449	858	10	selling	sell	VERB
ftr-449	858	11	a	a	DET
ftr-449	858	12	remainder	remainder	NOUN
ftr-449	858	13	however	however	ADV
ftr-449	858	14	,	,	PUNCT
ftr-449	858	15	this	this	DET
ftr-449	858	16	effect	effect	NOUN
ftr-449	858	17	can	can	AUX
ftr-449	858	18	be	be	AUX
ftr-449	858	19	limited	limit	VERB
ftr-449	858	20	to	to	ADP
ftr-449	858	21	w	w	PROPN
ftr-449	858	22	trust	trust	PROPN
ftr-449	858	23	,	,	PUNCT
ftr-449	858	24	since	since	SCONJ
ftr-449	858	25	there	there	PRON
ftr-449	858	26	is	be	VERB
ftr-449	858	27	no	no	DET
ftr-449	858	28	need	need	NOUN
ftr-449	858	29	to	to	PART
ftr-449	858	30	make	make	VERB
ftr-449	858	31	h	h	NOUN
ftr-449	858	32	trust	trust	VERB
ftr-449	858	33	a	a	DET
ftr-449	858	34	grat	grat	NOUN
ftr-449	858	35	.	.	PROPN
ftr-449	858	36	137	137	NUM
ftr-449	858	37	if	if	SCONJ
ftr-449	858	38	the	the	DET
ftr-449	858	39	value	value	NOUN
ftr-449	858	40	of	of	ADP
ftr-449	858	41	w	w	PROPN
ftr-449	858	42	's	's	PART
ftr-449	858	43	life	life	NOUN
ftr-449	858	44	estate	estate	NOUN
ftr-449	858	45	in	in	ADP
ftr-449	858	46	h	h	PROPN
ftr-449	858	47	trust	trust	NOUN
ftr-449	858	48	exceeds	exceed	VERB
ftr-449	858	49	the	the	DET
ftr-449	858	50	value	value	NOUN
ftr-449	858	51	of	of	ADP
ftr-449	858	52	the	the	DET
ftr-449	858	53	remainder	remainder	NOUN
ftr-449	858	54	she	she	PRON
ftr-449	858	55	gives	give	VERB
ftr-449	858	56	to	to	ADP
ftr-449	858	57	c	c	NOUN
ftr-449	858	58	,	,	PUNCT
ftr-449	858	59	the	the	DET
ftr-449	858	60	resulting	result	VERB
ftr-449	858	61	tax	tax	NOUN
ftr-449	858	62	savings	saving	NOUN
ftr-449	858	63	will	will	AUX
ftr-449	858	64	almost	almost	ADV
ftr-449	858	65	always	always	ADV
ftr-449	858	66	exceed	exceed	VERB
ftr-449	858	67	the	the	DET
ftr-449	858	68	disadvantage	disadvantage	NOUN
ftr-449	858	69	caused	cause	VERB
ftr-449	858	70	by	by	ADP
ftr-449	858	71	the	the	DET
ftr-449	858	72	increased	increase	VERB
ftr-449	858	73	payments	payment	NOUN
ftr-449	858	74	to	to	ADP
ftr-449	858	75	w	w	PROPN
ftr-449	858	76	(	(	PUNCT
ftr-449	858	77	assuming	assume	VERB
ftr-449	858	78	that	that	SCONJ
ftr-449	858	79	the	the	DET
ftr-449	858	80	d'ambrosio	d'ambrosio	PROPN
ftr-449	858	81	trilogy	trilogy	NOUN
ftr-449	858	82	holdings	holding	NOUN
ftr-449	858	83	govern	govern	VERB
ftr-449	858	84	spousal	spousal	ADJ
ftr-449	858	85	elections	election	NOUN
ftr-449	858	86	)	)	PUNCT
ftr-449	858	87	.	.	PUNCT
ftr-449	859	1	in	in	ADP
ftr-449	859	2	that	that	DET
ftr-449	859	3	case	case	NOUN
ftr-449	859	4	,	,	PUNCT
ftr-449	859	5	section	section	NOUN
ftr-449	859	6	2036	2036	NUM
ftr-449	859	7	will	will	AUX
ftr-449	859	8	not	not	PART
ftr-449	859	9	apply	apply	VERB
ftr-449	859	10	since	since	SCONJ
ftr-449	859	11	w	w	PROPN
ftr-449	859	12	will	will	AUX
ftr-449	859	13	have	have	AUX
ftr-449	859	14	received	receive	VERB
ftr-449	859	15	"	"	PUNCT
ftr-449	859	16	adequate	adequate	ADJ
ftr-449	859	17	and	and	CCONJ
ftr-449	859	18	full	full	ADJ
ftr-449	859	19	consideration	consideration	NOUN
ftr-449	859	20	"	"	PUNCT
ftr-449	859	21	for	for	ADP
ftr-449	859	22	her	her	PRON
ftr-449	859	23	transfer	transfer	NOUN
ftr-449	859	24	.	.	PUNCT
ftr-449	860	1	this	this	PRON
ftr-449	860	2	not	not	PART
ftr-449	860	3	only	only	ADV
ftr-449	860	4	reduces	reduce	VERB
ftr-449	860	5	the	the	DET
ftr-449	860	6	total	total	ADJ
ftr-449	860	7	amount	amount	NOUN
ftr-449	860	8	subject	subject	ADJ
ftr-449	860	9	to	to	ADP
ftr-449	860	10	transfer	transfer	NOUN
ftr-449	860	11	tax	tax	NOUN
ftr-449	860	12	,	,	PUNCT
ftr-449	860	13	but	but	CCONJ
ftr-449	860	14	in	in	ADP
ftr-449	860	15	many	many	ADJ
ftr-449	860	16	cases	case	NOUN
ftr-449	860	17	"	"	PUNCT
ftr-449	860	18	frees	free	VERB
ftr-449	860	19	up	up	ADP
ftr-449	860	20	"	"	PUNCT
ftr-449	860	21	w	w	PROPN
ftr-449	860	22	's	's	PART
ftr-449	860	23	unified	unified	ADJ
ftr-449	860	24	credit	credit	NOUN
ftr-449	860	25	.	.	PUNCT
ftr-449	861	1	this	this	PRON
ftr-449	861	2	was	be	AUX
ftr-449	861	3	the	the	DET
ftr-449	861	4	situation	situation	NOUN
ftr-449	861	5	in	in	ADP
ftr-449	861	6	case	case	NOUN
ftr-449	861	7	4	4	NUM
ftr-449	861	8	above	above	ADV
ftr-449	861	9	,	,	PUNCT
ftr-449	861	10	where	where	SCONJ
ftr-449	861	11	use	use	NOUN
ftr-449	861	12	of	of	ADP
ftr-449	861	13	the	the	DET
ftr-449	861	14	spousal	spousal	PROPN
ftr-449	861	15	election	election	NOUN
ftr-449	861	16	reduced	reduce	VERB
ftr-449	861	17	the	the	DET
ftr-449	861	18	amount	amount	NOUN
ftr-449	861	19	subject	subject	ADJ
ftr-449	861	20	to	to	AUX
ftr-449	861	21	transfer	transfer	VERB
ftr-449	861	22	tax	tax	NOUN
ftr-449	861	23	by	by	ADP
ftr-449	861	24	$	$	SYM
ftr-449	861	25	850,000	850,000	NUM
ftr-449	861	26	,	,	PUNCT
ftr-449	861	27	but	but	CCONJ
ftr-449	861	28	also	also	ADV
ftr-449	861	29	freed	free	VERB
ftr-449	861	30	up	up	ADP
ftr-449	861	31	w	w	PROPN
ftr-449	861	32	's	's	PART
ftr-449	861	33	entire	entire	ADJ
ftr-449	861	34	unified	unified	ADJ
ftr-449	861	35	credit	credit	NOUN
ftr-449	861	36	.	.	PUNCT
ftr-449	862	1	w	w	NOUN
ftr-449	862	2	can	can	AUX
ftr-449	862	3	use	use	VERB
ftr-449	862	4	this	this	DET
ftr-449	862	5	"	"	PUNCT
ftr-449	862	6	newly	newly	ADV
ftr-449	862	7	-	-	PUNCT
ftr-449	862	8	liberated	liberate	VERB
ftr-449	862	9	"	"	PUNCT
ftr-449	862	10	unified	unified	ADJ
ftr-449	862	11	credit	credit	NOUN
ftr-449	862	12	to	to	PART
ftr-449	862	13	shelter	shelter	VERB
ftr-449	862	14	gifts	gift	NOUN
ftr-449	862	15	or	or	CCONJ
ftr-449	862	16	testamentary	testamentary	ADJ
ftr-449	862	17	dispositions	disposition	NOUN
ftr-449	862	18	of	of	ADP
ftr-449	862	19	the	the	DET
ftr-449	862	20	increased	increase	VERB
ftr-449	862	21	distributions	distribution	NOUN
ftr-449	862	22	she	she	PRON
ftr-449	862	23	receives	receive	VERB
ftr-449	862	24	from	from	ADP
ftr-449	862	25	w	w	PROPN
ftr-449	862	26	trust	trust	NOUN
ftr-449	862	27	and	and	CCONJ
ftr-449	862	28	any	any	DET
ftr-449	862	29	noncommunity	noncommunity	NOUN
ftr-449	862	30	property	property	NOUN
ftr-449	862	31	she	she	PRON
ftr-449	862	32	possesses	possess	VERB
ftr-449	862	33	.	.	PUNCT
ftr-449	863	1	even	even	ADV
ftr-449	863	2	if	if	SCONJ
ftr-449	863	3	the	the	DET
ftr-449	863	4	value	value	NOUN
ftr-449	863	5	of	of	ADP
ftr-449	863	6	w	w	PROPN
ftr-449	863	7	's	's	PART
ftr-449	863	8	separate	separate	ADJ
ftr-449	863	9	(	(	PUNCT
ftr-449	863	10	i.e.	i.e.	X
ftr-449	863	11	,	,	PUNCT
ftr-449	863	12	noncommunity	noncommunity	NOUN
ftr-449	863	13	)	)	PUNCT
ftr-449	863	14	property	property	NOUN
ftr-449	863	15	exceeds	exceed	VERB
ftr-449	863	16	the	the	DET
ftr-449	863	17	exclusion	exclusion	NOUN
ftr-449	863	18	amount	amount	NOUN
ftr-449	863	19	,	,	PUNCT
ftr-449	863	20	so	so	SCONJ
ftr-449	863	21	that	that	SCONJ
ftr-449	863	22	her	her	PRON
ftr-449	863	23	unified	unified	ADJ
ftr-449	863	24	credit	credit	NOUN
ftr-449	863	25	is	be	AUX
ftr-449	863	26	not	not	PART
ftr-449	863	27	"	"	PUNCT
ftr-449	863	28	freed	free	VERB
ftr-449	863	29	up	up	ADP
ftr-449	863	30	,	,	PUNCT
ftr-449	863	31	"	"	PUNCT
ftr-449	863	32	the	the	DET
ftr-449	863	33	estate	estate	NOUN
ftr-449	863	34	tax	tax	NOUN
ftr-449	863	35	savings	saving	NOUN
ftr-449	863	36	of	of	ADP
ftr-449	863	37	excluding	exclude	VERB
ftr-449	863	38	w	w	PROPN
ftr-449	863	39	trust	trust	NOUN
ftr-449	863	40	from	from	ADP
ftr-449	863	41	w	w	PROPN
ftr-449	863	42	's	's	PART
ftr-449	863	43	gross	gross	ADJ
ftr-449	863	44	estate	estate	NOUN
ftr-449	863	45	will	will	AUX
ftr-449	863	46	be	be	AUX
ftr-449	863	47	substantial	substantial	ADJ
ftr-449	863	48	.	.	PUNCT
ftr-449	864	1	moreover	moreover	ADV
ftr-449	864	2	,	,	PUNCT
ftr-449	864	3	w	w	PROPN
ftr-449	864	4	can	can	AUX
ftr-449	864	5	always	always	ADV
ftr-449	864	6	use	use	VERB
ftr-449	864	7	her	her	PRON
ftr-449	864	8	annual	annual	ADJ
ftr-449	864	9	exclusion	exclusion	NOUN
ftr-449	864	10	(	(	PUNCT
ftr-449	864	11	if	if	SCONJ
ftr-449	864	12	she	she	PRON
ftr-449	864	13	is	be	AUX
ftr-449	864	14	not	not	PART
ftr-449	864	15	otherwise	otherwise	ADV
ftr-449	864	16	doing	do	VERB
ftr-449	864	17	so	so	ADV
ftr-449	864	18	)	)	PUNCT
ftr-449	864	19	to	to	PART
ftr-449	864	20	rid	rid	VERB
ftr-449	864	21	her	her	PRON
ftr-449	864	22	estate	estate	NOUN
ftr-449	864	23	of	of	ADP
ftr-449	864	24	any	any	DET
ftr-449	864	25	unconsumed	unconsumed	ADJ
ftr-449	864	26	distributions	distribution	NOUN
ftr-449	864	27	from	from	ADP
ftr-449	864	28	the	the	DET
ftr-449	864	29	grat	grat	NOUN
ftr-449	864	30	.	.	PUNCT
ftr-449	865	1	the	the	DET
ftr-449	865	2	benefits	benefit	NOUN
ftr-449	865	3	of	of	ADP
ftr-449	865	4	this	this	DET
ftr-449	865	5	approach	approach	NOUN
ftr-449	865	6	will	will	AUX
ftr-449	865	7	not	not	PART
ftr-449	865	8	be	be	AUX
ftr-449	865	9	as	as	ADV
ftr-449	865	10	great	great	ADJ
ftr-449	865	11	if	if	SCONJ
ftr-449	865	12	w	w	PROPN
ftr-449	865	13	's	's	PART
ftr-449	865	14	life	life	NOUN
ftr-449	865	15	estate	estate	NOUN
ftr-449	865	16	in	in	ADP
ftr-449	865	17	h	h	PROPN
ftr-449	865	18	trust	trust	NOUN
ftr-449	865	19	is	be	AUX
ftr-449	865	20	worth	worth	ADJ
ftr-449	865	21	less	less	ADJ
ftr-449	865	22	than	than	ADP
ftr-449	865	23	the	the	DET
ftr-449	865	24	remainder	remainder	NOUN
ftr-449	865	25	she	she	PRON
ftr-449	865	26	gives	give	VERB
ftr-449	865	27	to	to	ADP
ftr-449	865	28	c.	c.	PROPN
ftr-449	865	29	then	then	ADV
ftr-449	865	30	section	section	NOUN
ftr-449	865	31	2036	2036	NUM
ftr-449	865	32	will	will	AUX
ftr-449	865	33	apply	apply	VERB
ftr-449	865	34	,	,	PUNCT
ftr-449	865	35	and	and	CCONJ
ftr-449	865	36	w	w	PROPN
ftr-449	865	37	's	's	PART
ftr-449	865	38	estate	estate	NOUN
ftr-449	865	39	's	's	PART
ftr-449	865	40	only	only	ADJ
ftr-449	865	41	consolation	consolation	NOUN
ftr-449	865	42	will	will	AUX
ftr-449	865	43	be	be	AUX
ftr-449	865	44	a	a	DET
ftr-449	865	45	section	section	NOUN
ftr-449	865	46	2043	2043	NUM
ftr-449	865	47	offset	offset	NOUN
ftr-449	865	48	equal	equal	ADJ
ftr-449	865	49	to	to	ADP
ftr-449	865	50	the	the	DET
ftr-449	865	51	value	value	NOUN
ftr-449	865	52	of	of	ADP
ftr-449	865	53	w	w	PROPN
ftr-449	865	54	's	's	PART
ftr-449	865	55	life	life	NOUN
ftr-449	865	56	estate	estate	NOUN
ftr-449	865	57	in	in	ADP
ftr-449	865	58	h	h	PROPN
ftr-449	865	59	trust	trust	NOUN
ftr-449	865	60	computed	compute	VERB
ftr-449	865	61	as	as	ADP
ftr-449	865	62	of	of	ADP
ftr-449	865	63	h	h	NOUN
ftr-449	865	64	's	's	PART
ftr-449	865	65	death	death	NOUN
ftr-449	865	66	.	.	PUNCT
ftr-449	866	1	this	this	DET
ftr-449	866	2	approach	approach	NOUN
ftr-449	866	3	will	will	AUX
ftr-449	866	4	nevertheless	nevertheless	ADV
ftr-449	866	5	be	be	AUX
ftr-449	866	6	attractive	attractive	ADJ
ftr-449	866	7	if	if	SCONJ
ftr-449	866	8	h	h	NOUN
ftr-449	866	9	intends	intend	VERB
ftr-449	866	10	to	to	PART
ftr-449	866	11	give	give	VERB
ftr-449	866	12	w	w	ADP
ftr-449	866	13	all	all	PRON
ftr-449	866	14	of	of	ADP
ftr-449	866	15	his	his	PRON
ftr-449	866	16	income	income	NOUN
ftr-449	866	17	from	from	ADP
ftr-449	866	18	his	his	PRON
ftr-449	866	19	estate	estate	NOUN
ftr-449	866	20	in	in	ADP
ftr-449	866	21	any	any	DET
ftr-449	866	22	event	event	NOUN
ftr-449	866	23	.	.	PUNCT
ftr-449	867	1	then	then	ADV
ftr-449	867	2	the	the	DET
ftr-449	867	3	allowance	allowance	NOUN
ftr-449	867	4	of	of	ADP
ftr-449	867	5	the	the	DET
ftr-449	867	6	section	section	NOUN
ftr-449	867	7	2043	2043	NUM
ftr-449	867	8	offset	offset	NOUN
ftr-449	867	9	is	be	AUX
ftr-449	867	10	a	a	DET
ftr-449	867	11	pure	pure	ADJ
ftr-449	867	12	"	"	PUNCT
ftr-449	867	13	freebie	freebie	NOUN
ftr-449	867	14	.	.	PUNCT
ftr-449	868	1	""t3	""t3	PUNCT
ftr-449	869	1	this	this	PRON
ftr-449	869	2	was	be	AUX
ftr-449	869	3	the	the	DET
ftr-449	869	4	situation	situation	NOUN
ftr-449	869	5	in	in	ADP
ftr-449	869	6	case	case	NOUN
ftr-449	869	7	2	2	NUM
ftr-449	869	8	above	above	ADP
ftr-449	869	9	where	where	SCONJ
ftr-449	869	10	adoption	adoption	NOUN
ftr-449	869	11	of	of	ADP
ftr-449	869	12	the	the	DET
ftr-449	869	13	spousal	spousal	PROPN
ftr-449	869	14	election	election	NOUN
ftr-449	869	15	approach	approach	NOUN
ftr-449	869	16	reduced	reduce	VERB
ftr-449	869	17	the	the	DET
ftr-449	869	18	total	total	ADJ
ftr-449	869	19	amount	amount	NOUN
ftr-449	869	20	subject	subject	ADJ
ftr-449	869	21	to	to	AUX
ftr-449	869	22	transfer	transfer	VERB
ftr-449	869	23	tax	tax	NOUN
ftr-449	869	24	by	by	ADP
ftr-449	869	25	$	$	SYM
ftr-449	869	26	400,000	400,000	NUM
ftr-449	869	27	.	.	PUNCT
ftr-449	870	1	this	this	DET
ftr-449	870	2	saving	saving	NOUN
ftr-449	870	3	will	will	AUX
ftr-449	870	4	help	help	VERB
ftr-449	870	5	offset	offset	VERB
ftr-449	870	6	any	any	DET
ftr-449	870	7	enlargement	enlargement	NOUN
ftr-449	870	8	of	of	ADP
ftr-449	870	9	w	w	PROPN
ftr-449	870	10	's	's	PART
ftr-449	870	11	estate	estate	NOUN
ftr-449	870	12	caused	cause	VERB
ftr-449	870	13	by	by	ADP
ftr-449	870	14	the	the	DET
ftr-449	870	15	increased	increase	VERB
ftr-449	870	16	annual	annual	ADJ
ftr-449	870	17	payments	payment	NOUN
ftr-449	870	18	from	from	ADP
ftr-449	870	19	the	the	DET
ftr-449	870	20	grat	grat	X
ftr-449	870	21	(	(	PUNCT
ftr-449	870	22	i.e.	i.e.	X
ftr-449	870	23	,	,	PUNCT
ftr-449	870	24	w	w	PROPN
ftr-449	870	25	trust	trust	PROPN
ftr-449	870	26	)	)	PUNCT
ftr-449	870	27	.	.	PUNCT
ftr-449	871	1	137	137	NUM
ftr-449	871	2	.	.	PUNCT
ftr-449	872	1	ironically	ironically	ADV
ftr-449	872	2	,	,	PUNCT
ftr-449	872	3	§	§	PROPN
ftr-449	872	4	2702	2702	NUM
ftr-449	872	5	is	be	AUX
ftr-449	872	6	not	not	PART
ftr-449	872	7	used	use	VERB
ftr-449	872	8	to	to	PART
ftr-449	872	9	value	value	VERB
ftr-449	872	10	the	the	DET
ftr-449	872	11	consideration	consideration	NOUN
ftr-449	872	12	ivreceives	ivreceive	NOUN
ftr-449	872	13	in	in	ADP
ftr-449	872	14	a	a	DET
ftr-449	872	15	spousal	spousal	NOUN
ftr-449	872	16	election	election	NOUN
ftr-449	872	17	(	(	PUNCT
ftr-449	872	18	i.e.	i.e.	X
ftr-449	872	19	,	,	PUNCT
ftr-449	872	20	her	her	PRON
ftr-449	872	21	interest	interest	NOUN
ftr-449	872	22	in	in	ADP
ftr-449	872	23	h	h	PROPN
ftr-449	872	24	trust	trust	PROPN
ftr-449	872	25	)	)	PUNCT
ftr-449	872	26	but	but	CCONJ
ftr-449	872	27	is	be	AUX
ftr-449	872	28	used	use	VERB
ftr-449	872	29	to	to	PART
ftr-449	872	30	value	value	VERB
ftr-449	872	31	the	the	DET
ftr-449	872	32	property	property	NOUN
ftr-449	872	33	she	she	PRON
ftr-449	872	34	transfers	transfer	VERB
ftr-449	872	35	in	in	ADP
ftr-449	872	36	the	the	DET
ftr-449	872	37	same	same	ADJ
ftr-449	872	38	transaction	transaction	NOUN
ftr-449	872	39	(	(	PUNCT
ftr-449	872	40	i.e.	i.e.	X
ftr-449	872	41	,	,	PUNCT
ftr-449	872	42	the	the	DET
ftr-449	872	43	remainder	remainder	NOUN
ftr-449	872	44	in	in	ADP
ftr-449	872	45	w	w	PROPN
ftr-449	872	46	trust	trust	NOUN
ftr-449	872	47	)	)	PUNCT
ftr-449	872	48	.	.	PUNCT
ftr-449	873	1	this	this	DET
ftr-449	873	2	result	result	NOUN
ftr-449	873	3	seems	seem	VERB
ftr-449	873	4	compelled	compel	VERB
ftr-449	873	5	by	by	ADP
ftr-449	873	6	the	the	DET
ftr-449	873	7	statute	statute	NOUN
ftr-449	873	8	's	's	PART
ftr-449	873	9	language	language	NOUN
ftr-449	873	10	.	.	PUNCT
ftr-449	874	1	section	section	NOUN
ftr-449	874	2	2702	2702	PROPN
ftr-449	874	3	applies	apply	VERB
ftr-449	874	4	to	to	ADP
ftr-449	874	5	"	"	PUNCT
ftr-449	874	6	any	any	DET
ftr-449	874	7	interest	interest	NOUN
ftr-449	874	8	in	in	ADP
ftr-449	874	9	...	...	PUNCT
ftr-449	875	1	trust	trust	NOUN
ftr-449	875	2	retained	retain	VERB
ftr-449	875	3	by	by	ADP
ftr-449	875	4	the	the	DET
ftr-449	875	5	transferor	transferor	NOUN
ftr-449	875	6	or	or	CCONJ
ftr-449	875	7	any	any	DET
ftr-449	875	8	applicable	applicable	ADJ
ftr-449	875	9	family	family	NOUN
ftr-449	875	10	member	member	NOUN
ftr-449	875	11	.	.	PUNCT
ftr-449	875	12	"	"	PUNCT
ftr-449	876	1	irc	irc	PROPN
ftr-449	876	2	§	§	PROPN
ftr-449	876	3	2702(a)(1	2702(a)(1	NUM
ftr-449	876	4	)	)	PUNCT
ftr-449	876	5	(	(	PUNCT
ftr-449	876	6	emphasis	emphasis	NOUN
ftr-449	876	7	added	add	VERB
ftr-449	876	8	)	)	PUNCT
ftr-449	876	9	.	.	PUNCT
ftr-449	877	1	neither	neither	CCONJ
ftr-449	877	2	the	the	DET
ftr-449	877	3	decedent	decedent	ADJ
ftr-449	877	4	h	h	NOUN
ftr-449	877	5	nor	nor	CCONJ
ftr-449	877	6	his	his	PRON
ftr-449	877	7	estate	estate	NOUN
ftr-449	877	8	is	be	AUX
ftr-449	877	9	retaining	retain	VERB
ftr-449	877	10	any	any	DET
ftr-449	877	11	interest	interest	NOUN
ftr-449	877	12	in	in	ADP
ftr-449	877	13	the	the	DET
ftr-449	877	14	property	property	NOUN
ftr-449	877	15	transferred	transfer	VERB
ftr-449	877	16	to	to	ADP
ftr-449	877	17	h	h	PROPN
ftr-449	877	18	trust	trust	PROPN
ftr-449	877	19	.	.	PUNCT
ftr-449	878	1	likewise	likewise	ADV
ftr-449	878	2	,	,	PUNCT
ftr-449	878	3	iv	iv	X
ftr-449	878	4	,	,	PUNCT
ftr-449	878	5	an	an	DET
ftr-449	878	6	"	"	PUNCT
ftr-449	878	7	applicable	applicable	ADJ
ftr-449	878	8	family	family	NOUN
ftr-449	878	9	member	member	NOUN
ftr-449	878	10	"	"	PUNCT
ftr-449	878	11	of	of	ADP
ftr-449	878	12	h	h	NOUN
ftr-449	878	13	while	while	SCONJ
ftr-449	878	14	he	he	PRON
ftr-449	878	15	was	be	AUX
ftr-449	878	16	alive	alive	ADJ
ftr-449	878	17	,	,	PUNCT
ftr-449	878	18	is	be	AUX
ftr-449	878	19	not	not	PART
ftr-449	878	20	"	"	PUNCT
ftr-449	878	21	retaining	retain	VERB
ftr-449	878	22	"	"	PUNCT
ftr-449	878	23	any	any	DET
ftr-449	878	24	interest	interest	NOUN
ftr-449	878	25	in	in	ADP
ftr-449	878	26	the	the	DET
ftr-449	878	27	property	property	NOUN
ftr-449	878	28	transferred	transfer	VERB
ftr-449	878	29	to	to	ADP
ftr-449	878	30	h	h	PROPN
ftr-449	878	31	trust	trust	PROPN
ftr-449	878	32	,	,	PUNCT
ftr-449	878	33	since	since	SCONJ
ftr-449	878	34	she	she	PRON
ftr-449	878	35	had	have	VERB
ftr-449	878	36	no	no	DET
ftr-449	878	37	interest	interest	NOUN
ftr-449	878	38	in	in	ADP
ftr-449	878	39	that	that	DET
ftr-449	878	40	property	property	NOUN
ftr-449	878	41	prior	prior	ADV
ftr-449	878	42	to	to	ADP
ftr-449	878	43	the	the	DET
ftr-449	878	44	transfer	transfer	NOUN
ftr-449	878	45	.	.	PUNCT
ftr-449	879	1	see	see	VERB
ftr-449	879	2	regs	reg	NOUN
ftr-449	879	3	.	.	PUNCT
ftr-449	880	1	§	§	PROPN
ftr-449	880	2	25.2702	25.2702	NUM
ftr-449	880	3	-	-	SYM
ftr-449	880	4	2(d	2(d	NUM
ftr-449	880	5	)	)	PUNCT
ftr-449	880	6	,	,	PUNCT
ftr-449	880	7	ex	ex	NOUN
ftr-449	880	8	.	.	NOUN
ftr-449	880	9	3	3	NUM
ftr-449	880	10	.	.	NUM
ftr-449	880	11	138	138	NUM
ftr-449	880	12	.	.	PUNCT
ftr-449	881	1	it	it	PRON
ftr-449	881	2	will	will	AUX
ftr-449	881	3	not	not	PART
ftr-449	881	4	be	be	AUX
ftr-449	881	5	a	a	DET
ftr-449	881	6	"	"	PUNCT
ftr-449	881	7	freebie	freebie	NOUN
ftr-449	881	8	"	"	PUNCT
ftr-449	881	9	if	if	SCONJ
ftr-449	881	10	h	h	PRON
ftr-449	881	11	would	would	AUX
ftr-449	881	12	otherwise	otherwise	ADV
ftr-449	881	13	have	have	AUX
ftr-449	881	14	directed	direct	VERB
ftr-449	881	15	that	that	SCONJ
ftr-449	881	16	some	some	PRON
ftr-449	881	17	or	or	CCONJ
ftr-449	881	18	all	all	PRON
ftr-449	881	19	of	of	ADP
ftr-449	881	20	the	the	DET
ftr-449	881	21	income	income	NOUN
ftr-449	881	22	from	from	ADP
ftr-449	881	23	his	his	PRON
ftr-449	881	24	property	property	NOUN
ftr-449	881	25	be	be	AUX
ftr-449	881	26	paid	pay	VERB
ftr-449	881	27	to	to	ADP
ftr-449	881	28	another	another	DET
ftr-449	881	29	beneficiary	beneficiary	NOUN
ftr-449	881	30	during	during	ADP
ftr-449	881	31	w	w	PROPN
ftr-449	881	32	's	's	PART
ftr-449	881	33	life	life	NOUN
ftr-449	881	34	.	.	PUNCT
ftr-449	882	1	for	for	ADP
ftr-449	882	2	example	example	NOUN
ftr-449	882	3	,	,	PUNCT
ftr-449	882	4	h	h	NOUN
ftr-449	882	5	may	may	AUX
ftr-449	882	6	feel	feel	VERB
ftr-449	882	7	that	that	SCONJ
ftr-449	882	8	whas	whas	PRON
ftr-449	882	9	sufficient	sufficient	ADJ
ftr-449	882	10	income	income	NOUN
ftr-449	882	11	from	from	ADP
ftr-449	882	12	her	her	PRON
ftr-449	882	13	own	own	ADJ
ftr-449	882	14	property	property	NOUN
ftr-449	882	15	and	and	CCONJ
ftr-449	882	16	that	that	SCONJ
ftr-449	882	17	any	any	DET
ftr-449	882	18	additional	additional	ADJ
ftr-449	882	19	income	income	NOUN
ftr-449	882	20	will	will	AUX
ftr-449	882	21	only	only	ADV
ftr-449	882	22	inflate	inflate	VERB
ftr-449	882	23	her	her	PRON
ftr-449	882	24	taxable	taxable	ADJ
ftr-449	882	25	estate	estate	NOUN
ftr-449	882	26	.	.	PUNCT
ftr-449	883	1	he	he	PRON
ftr-449	883	2	may	may	AUX
ftr-449	883	3	also	also	ADV
ftr-449	883	4	wish	wish	VERB
ftr-449	883	5	to	to	PART
ftr-449	883	6	minimize	minimize	VERB
ftr-449	883	7	the	the	DET
ftr-449	883	8	overall	overall	ADJ
ftr-449	883	9	income	income	NOUN
ftr-449	883	10	tax	tax	NOUN
ftr-449	883	11	burden	burden	NOUN
ftr-449	883	12	by	by	ADP
ftr-449	883	13	having	have	VERB
ftr-449	883	14	income	income	NOUN
ftr-449	883	15	from	from	ADP
ftr-449	883	16	his	his	PRON
ftr-449	883	17	property	property	NOUN
ftr-449	883	18	spread	spread	NOUN
ftr-449	883	19	among	among	ADP
ftr-449	883	20	multiple	multiple	ADJ
ftr-449	883	21	beneficiaries	beneficiary	NOUN
ftr-449	883	22	who	who	PRON
ftr-449	883	23	may	may	AUX
ftr-449	883	24	be	be	AUX
ftr-449	883	25	in	in	ADP
ftr-449	883	26	a	a	DET
ftr-449	883	27	lower	low	ADJ
ftr-449	883	28	tax	tax	NOUN
ftr-449	883	29	bracket	bracket	NOUN
ftr-449	883	30	than	than	ADP
ftr-449	883	31	w.	w.	PROPN
ftr-449	883	32	h	h	PROPN
ftr-449	883	33	's	's	PART
ftr-449	883	34	use	use	NOUN
ftr-449	883	35	of	of	ADP
ftr-449	883	36	the	the	DET
ftr-449	883	37	spousal	spousal	NOUN
ftr-449	883	38	election	election	NOUN
ftr-449	883	39	technique	technique	NOUN
ftr-449	883	40	precludes	preclude	VERB
ftr-449	883	41	these	these	DET
ftr-449	883	42	tax	tax	NOUN
ftr-449	883	43	savings	saving	NOUN
ftr-449	883	44	.	.	PUNCT
ftr-449	884	1	19991	19991	NUM
ftr-449	884	2	florida	florida	PROPN
ftr-449	884	3	tax	tax	PROPN
ftr-449	884	4	review	review	NOUN
ftr-449	884	5	moreover	moreover	ADV
ftr-449	884	6	,	,	PUNCT
ftr-449	884	7	the	the	DET
ftr-449	884	8	trustee	trustee	NOUN
ftr-449	884	9	of	of	ADP
ftr-449	884	10	h	h	PROPN
ftr-449	884	11	trust	trust	PROPN
ftr-449	884	12	can	can	AUX
ftr-449	884	13	,	,	PUNCT
ftr-449	884	14	within	within	ADP
ftr-449	884	15	reason	reason	NOUN
ftr-449	884	16	,	,	PUNCT
ftr-449	884	17	offset	offset	VERB
ftr-449	884	18	the	the	DET
ftr-449	884	19	effect	effect	NOUN
ftr-449	884	20	of	of	ADP
ftr-449	884	21	excessively	excessively	ADV
ftr-449	884	22	high	high	ADJ
ftr-449	884	23	distributions	distribution	NOUN
ftr-449	884	24	from	from	ADP
ftr-449	884	25	w	w	PROPN
ftr-449	884	26	trust	trust	NOUN
ftr-449	884	27	by	by	ADP
ftr-449	884	28	adopting	adopt	VERB
ftr-449	884	29	a	a	DET
ftr-449	884	30	"	"	PUNCT
ftr-449	884	31	high	high	ADJ
ftr-449	884	32	growth	growth	NOUN
ftr-449	884	33	-	-	PUNCT
ftr-449	884	34	low	low	ADJ
ftr-449	884	35	income	income	NOUN
ftr-449	884	36	"	"	PUNCT
ftr-449	884	37	investment	investment	NOUN
ftr-449	884	38	strategy	strategy	NOUN
ftr-449	884	39	for	for	ADP
ftr-449	884	40	h	h	PROPN
ftr-449	884	41	trust	trust	PROPN
ftr-449	884	42	.	.	PUNCT
ftr-449	885	1	this	this	PRON
ftr-449	885	2	is	be	AUX
ftr-449	885	3	possible	possible	ADJ
ftr-449	885	4	because	because	SCONJ
ftr-449	885	5	h	h	PROPN
ftr-449	885	6	trust	trust	NOUN
ftr-449	885	7	need	need	AUX
ftr-449	885	8	not	not	PART
ftr-449	885	9	be	be	AUX
ftr-449	885	10	a	a	DET
ftr-449	885	11	grat	grat	NOUN
ftr-449	885	12	or	or	CCONJ
ftr-449	885	13	a	a	DET
ftr-449	885	14	unitrust	unitrust	NOUN
ftr-449	885	15	and	and	CCONJ
ftr-449	885	16	therefore	therefore	ADV
ftr-449	885	17	is	be	AUX
ftr-449	885	18	not	not	PART
ftr-449	885	19	subject	subject	ADJ
ftr-449	885	20	to	to	ADP
ftr-449	885	21	the	the	DET
ftr-449	885	22	payout	payout	ADJ
ftr-449	885	23	requirements	requirement	NOUN
ftr-449	885	24	of	of	ADP
ftr-449	885	25	those	those	DET
ftr-449	885	26	interests	interest	NOUN
ftr-449	885	27	.	.	PUNCT
ftr-449	886	1	if	if	SCONJ
ftr-449	886	2	,	,	PUNCT
ftr-449	886	3	for	for	ADP
ftr-449	886	4	example	example	NOUN
ftr-449	886	5	,	,	PUNCT
ftr-449	886	6	the	the	DET
ftr-449	886	7	section	section	NOUN
ftr-449	886	8	7520	7520	NUM
ftr-449	886	9	rate	rate	NOUN
ftr-449	886	10	(	(	PUNCT
ftr-449	886	11	and	and	CCONJ
ftr-449	886	12	hence	hence	ADV
ftr-449	886	13	the	the	DET
ftr-449	886	14	rate	rate	NOUN
ftr-449	886	15	for	for	ADP
ftr-449	886	16	computing	compute	VERB
ftr-449	886	17	the	the	DET
ftr-449	886	18	fixed	fix	VERB
ftr-449	886	19	annuity	annuity	NOUN
ftr-449	886	20	amount	amount	NOUN
ftr-449	886	21	payable	payable	ADJ
ftr-449	886	22	from	from	ADP
ftr-449	886	23	w	w	PROPN
ftr-449	886	24	trust	trust	PROPN
ftr-449	886	25	)	)	PUNCT
ftr-449	886	26	is	be	AUX
ftr-449	886	27	6	6	NUM
ftr-449	886	28	%	%	NOUN
ftr-449	886	29	at	at	ADP
ftr-449	886	30	the	the	DET
ftr-449	886	31	time	time	NOUN
ftr-449	886	32	of	of	ADP
ftr-449	886	33	w	w	PROPN
ftr-449	886	34	's	's	PART
ftr-449	886	35	election	election	NOUN
ftr-449	886	36	and	and	CCONJ
ftr-449	886	37	the	the	DET
ftr-449	886	38	prevailing	prevail	VERB
ftr-449	886	39	income	income	NOUN
ftr-449	886	40	yield	yield	NOUN
ftr-449	886	41	in	in	ADP
ftr-449	886	42	trusts	trust	NOUN
ftr-449	886	43	is	be	AUX
ftr-449	886	44	then	then	ADV
ftr-449	886	45	4	4	NUM
ftr-449	886	46	%	%	NOUN
ftr-449	886	47	,	,	PUNCT
ftr-449	886	48	the	the	DET
ftr-449	886	49	trustee	trustee	NOUN
ftr-449	886	50	may	may	AUX
ftr-449	886	51	be	be	AUX
ftr-449	886	52	able	able	ADJ
ftr-449	886	53	to	to	PART
ftr-449	886	54	reduce	reduce	VERB
ftr-449	886	55	(	(	PUNCT
ftr-449	886	56	and	and	CCONJ
ftr-449	886	57	even	even	ADV
ftr-449	886	58	eliminate	eliminate	VERB
ftr-449	886	59	)	)	PUNCT
ftr-449	886	60	the	the	DET
ftr-449	886	61	effect	effect	NOUN
ftr-449	886	62	of	of	ADP
ftr-449	886	63	the	the	DET
ftr-449	886	64	high	high	ADJ
ftr-449	886	65	payouts	payout	NOUN
ftr-449	886	66	from	from	ADP
ftr-449	886	67	w	w	PROPN
ftr-449	886	68	trust	trust	NOUN
ftr-449	886	69	by	by	ADP
ftr-449	886	70	investing	invest	VERB
ftr-449	886	71	the	the	DET
ftr-449	886	72	funds	fund	NOUN
ftr-449	886	73	of	of	ADP
ftr-449	886	74	h	h	PROPN
ftr-449	886	75	trust	trust	NOUN
ftr-449	886	76	in	in	ADP
ftr-449	886	77	growth	growth	NOUN
ftr-449	886	78	stocks	stock	NOUN
ftr-449	886	79	yielding	yield	VERB
ftr-449	886	80	2	2	NUM
ftr-449	886	81	-	-	SYM
ftr-449	886	82	3	3	NUM
ftr-449	886	83	%	%	NOUN
ftr-449	886	84	.	.	PUNCT
ftr-449	887	1	this	this	DET
ftr-449	887	2	strategy	strategy	NOUN
ftr-449	887	3	would	would	AUX
ftr-449	887	4	be	be	AUX
ftr-449	887	5	particularly	particularly	ADV
ftr-449	887	6	attractive	attractive	ADJ
ftr-449	887	7	if	if	SCONJ
ftr-449	887	8	h	h	PROPN
ftr-449	887	9	's	's	PART
ftr-449	887	10	executor	executor	NOUN
ftr-449	887	11	did	do	AUX
ftr-449	887	12	not	not	PART
ftr-449	887	13	make	make	VERB
ftr-449	887	14	a	a	DET
ftr-449	887	15	qtip	qtip	NOUN
ftr-449	887	16	election	election	NOUN
ftr-449	887	17	for	for	ADP
ftr-449	887	18	h	h	PROPN
ftr-449	887	19	trust	trust	PROPN
ftr-449	887	20	.	.	PUNCT
ftr-449	888	1	then	then	ADV
ftr-449	888	2	any	any	DET
ftr-449	888	3	increase	increase	NOUN
ftr-449	888	4	in	in	ADP
ftr-449	888	5	the	the	DET
ftr-449	888	6	value	value	NOUN
ftr-449	888	7	of	of	ADP
ftr-449	888	8	the	the	DET
ftr-449	888	9	principal	principal	NOUN
ftr-449	888	10	of	of	ADP
ftr-449	888	11	h	h	PROPN
ftr-449	888	12	trust	trust	NOUN
ftr-449	888	13	resulting	result	VERB
ftr-449	888	14	from	from	ADP
ftr-449	888	15	the	the	DET
ftr-449	888	16	"	"	PUNCT
ftr-449	888	17	high	high	ADJ
ftr-449	888	18	growth	growth	NOUN
ftr-449	888	19	-	-	PUNCT
ftr-449	888	20	low	low	ADJ
ftr-449	888	21	income	income	NOUN
ftr-449	888	22	"	"	PUNCT
ftr-449	888	23	investment	investment	NOUN
ftr-449	888	24	strategy	strategy	NOUN
ftr-449	888	25	will	will	AUX
ftr-449	888	26	pass	pass	VERB
ftr-449	888	27	tax	tax	NOUN
ftr-449	888	28	free	free	ADJ
ftr-449	888	29	at	at	ADP
ftr-449	888	30	w	w	PROPN
ftr-449	888	31	's	's	PART
ftr-449	888	32	death	death	NOUN
ftr-449	888	33	.	.	PUNCT
ftr-449	889	1	conversely	conversely	ADV
ftr-449	889	2	,	,	PUNCT
ftr-449	889	3	any	any	DET
ftr-449	889	4	invasion	invasion	NOUN
ftr-449	889	5	of	of	ADP
ftr-449	889	6	principal	principal	NOUN
ftr-449	889	7	in	in	ADP
ftr-449	889	8	w	w	PROPN
ftr-449	889	9	trust	trust	NOUN
ftr-449	889	10	occasioned	occasion	VERB
ftr-449	889	11	by	by	ADP
ftr-449	889	12	the	the	DET
ftr-449	889	13	need	need	NOUN
ftr-449	889	14	to	to	PART
ftr-449	889	15	fund	fund	VERB
ftr-449	889	16	's	's	PART
ftr-449	889	17	w	w	PROPN
ftr-449	889	18	's	's	PART
ftr-449	889	19	high	high	ADJ
ftr-449	889	20	fixed	fix	VERB
ftr-449	889	21	payments	payment	NOUN
ftr-449	889	22	from	from	ADP
ftr-449	889	23	that	that	DET
ftr-449	889	24	trust	trust	NOUN
ftr-449	889	25	will	will	AUX
ftr-449	889	26	reduce	reduce	VERB
ftr-449	889	27	any	any	DET
ftr-449	889	28	amount	amount	NOUN
ftr-449	889	29	taxable	taxable	ADJ
ftr-449	889	30	at	at	ADP
ftr-449	889	31	her	her	PRON
ftr-449	889	32	death	death	NOUN
ftr-449	889	33	.	.	PUNCT
ftr-449	890	1	this	this	DET
ftr-449	890	2	strategy	strategy	NOUN
ftr-449	890	3	will	will	AUX
ftr-449	890	4	not	not	PART
ftr-449	890	5	reduce	reduce	VERB
ftr-449	890	6	the	the	DET
ftr-449	890	7	value	value	NOUN
ftr-449	890	8	of	of	ADP
ftr-449	890	9	w	w	PROPN
ftr-449	890	10	's	's	PART
ftr-449	890	11	interest	interest	NOUN
ftr-449	890	12	in	in	ADP
ftr-449	890	13	h	h	PROPN
ftr-449	890	14	trust	trust	NOUN
ftr-449	890	15	(	(	PUNCT
ftr-449	890	16	and	and	CCONJ
ftr-449	890	17	thus	thus	ADV
ftr-449	890	18	the	the	DET
ftr-449	890	19	section	section	NOUN
ftr-449	890	20	2043(a	2043(a	NOUN
ftr-449	890	21	)	)	PUNCT
ftr-449	890	22	offset	offset	NOUN
ftr-449	890	23	)	)	PUNCT
ftr-449	890	24	,	,	PUNCT
ftr-449	890	25	provided	provide	VERB
ftr-449	890	26	the	the	DET
ftr-449	890	27	beneficiary	beneficiary	NOUN
ftr-449	890	28	can	can	AUX
ftr-449	890	29	compel	compel	VERB
ftr-449	890	30	the	the	DET
ftr-449	890	31	trustee	trustee	NOUN
ftr-449	890	32	"	"	PUNCT
ftr-449	890	33	to	to	PART
ftr-449	890	34	make	make	VERB
ftr-449	890	35	the	the	DET
ftr-449	890	36	trust	trust	NOUN
ftr-449	890	37	corpus	corpus	VERB
ftr-449	890	38	productive	productive	ADV
ftr-449	890	39	consistent	consistent	ADJ
ftr-449	890	40	with	with	ADP
ftr-449	890	41	income	income	NOUN
ftr-449	890	42	yield	yield	NOUN
ftr-449	890	43	standards	standard	NOUN
ftr-449	890	44	for	for	ADP
ftr-449	890	45	trusts	trust	NOUN
ftr-449	890	46	under	under	ADP
ftr-449	890	47	applicable	applicable	ADJ
ftr-449	890	48	state	state	NOUN
ftr-449	890	49	law	law	NOUN
ftr-449	890	50	.	.	PUNCT
ftr-449	891	1	"	"	PUNCT
ftr-449	891	2	'	'	PUNCT
ftr-449	891	3	39	39	NUM
ftr-449	891	4	this	this	PRON
ftr-449	891	5	is	be	AUX
ftr-449	891	6	so	so	ADV
ftr-449	891	7	even	even	ADV
ftr-449	891	8	if	if	SCONJ
ftr-449	891	9	the	the	DET
ftr-449	891	10	state	state	NOUN
ftr-449	891	11	minimum	minimum	NOUN
ftr-449	891	12	yield	yield	NOUN
ftr-449	891	13	is	be	AUX
ftr-449	891	14	"	"	PUNCT
ftr-449	891	15	substantially	substantially	ADV
ftr-449	891	16	below	below	ADP
ftr-449	891	17	the	the	DET
ftr-449	891	18	section	section	NOUN
ftr-449	891	19	7520	7520	NUM
ftr-449	891	20	interest	interest	NOUN
ftr-449	891	21	rate	rate	NOUN
ftr-449	891	22	on	on	ADP
ftr-449	891	23	the	the	DET
ftr-449	891	24	valuation	valuation	NOUN
ftr-449	891	25	date	date	NOUN
ftr-449	891	26	.	.	PUNCT
ftr-449	892	1	"	"	PUNCT
ftr-449	892	2	'	'	PUNCT
ftr-449	892	3	40	40	NUM
ftr-449	892	4	b.	b.	NOUN
ftr-449	892	5	the	the	DET
ftr-449	892	6	marital	marital	PROPN
ftr-449	892	7	deduction.-in	deduction.-in	VERB
ftr-449	892	8	the	the	DET
ftr-449	892	9	above	above	ADJ
ftr-449	892	10	cases	case	NOUN
ftr-449	892	11	,	,	PUNCT
ftr-449	892	12	we	we	PRON
ftr-449	892	13	assumed	assume	VERB
ftr-449	892	14	that	that	SCONJ
ftr-449	892	15	h	h	PROPN
ftr-449	892	16	's	's	PART
ftr-449	892	17	executor	executor	NOUN
ftr-449	892	18	did	do	AUX
ftr-449	892	19	not	not	PART
ftr-449	892	20	make	make	VERB
ftr-449	892	21	a	a	DET
ftr-449	892	22	qtip	qtip	NOUN
ftr-449	892	23	election	election	NOUN
ftr-449	892	24	.	.	PUNCT
ftr-449	893	1	that	that	PRON
ftr-449	893	2	is	be	AUX
ftr-449	893	3	often	often	ADV
ftr-449	893	4	advisable	advisable	ADJ
ftr-449	893	5	where	where	SCONJ
ftr-449	893	6	w	w	NOUN
ftr-449	893	7	's	's	PART
ftr-449	893	8	life	life	NOUN
ftr-449	893	9	estate	estate	NOUN
ftr-449	893	10	in	in	ADP
ftr-449	893	11	h	h	PROPN
ftr-449	893	12	trust	trust	NOUN
ftr-449	893	13	is	be	AUX
ftr-449	893	14	worth	worth	ADJ
ftr-449	893	15	less	less	ADJ
ftr-449	893	16	value	value	NOUN
ftr-449	893	17	than	than	ADP
ftr-449	893	18	the	the	DET
ftr-449	893	19	remainder	remainder	NOUN
ftr-449	893	20	she	she	PRON
ftr-449	893	21	gave	give	VERB
ftr-449	893	22	c	c	PROPN
ftr-449	893	23	in	in	ADP
ftr-449	893	24	her	her	PRON
ftr-449	893	25	property	property	NOUN
ftr-449	893	26	.	.	PUNCT
ftr-449	894	1	in	in	ADP
ftr-449	894	2	that	that	DET
ftr-449	894	3	case	case	NOUN
ftr-449	894	4	,	,	PUNCT
ftr-449	894	5	w	w	NOUN
ftr-449	894	6	has	have	AUX
ftr-449	894	7	not	not	PART
ftr-449	894	8	received	receive	VERB
ftr-449	894	9	full	full	ADJ
ftr-449	894	10	consideration	consideration	NOUN
ftr-449	894	11	for	for	ADP
ftr-449	894	12	her	her	PRON
ftr-449	894	13	transfer	transfer	NOUN
ftr-449	894	14	,	,	PUNCT
ftr-449	894	15	section	section	NOUN
ftr-449	894	16	2036	2036	NUM
ftr-449	894	17	will	will	AUX
ftr-449	894	18	apply	apply	VERB
ftr-449	894	19	,	,	PUNCT
ftr-449	894	20	and	and	CCONJ
ftr-449	894	21	w	w	PROPN
ftr-449	894	22	trust	trust	NOUN
ftr-449	894	23	(	(	PUNCT
ftr-449	894	24	less	less	ADJ
ftr-449	894	25	the	the	DET
ftr-449	894	26	section	section	NOUN
ftr-449	894	27	2043	2043	NUM
ftr-449	894	28	offset	offset	NOUN
ftr-449	894	29	)	)	PUNCT
ftr-449	894	30	will	will	AUX
ftr-449	894	31	be	be	AUX
ftr-449	894	32	included	include	VERB
ftr-449	894	33	in	in	ADP
ftr-449	894	34	w	w	PROPN
ftr-449	894	35	's	's	PART
ftr-449	894	36	gross	gross	ADJ
ftr-449	894	37	estate	estate	NOUN
ftr-449	894	38	.	.	PUNCT
ftr-449	895	1	if	if	SCONJ
ftr-449	895	2	h	h	PROPN
ftr-449	895	3	's	's	PART
ftr-449	895	4	executor	executor	NOUN
ftr-449	895	5	makes	make	VERB
ftr-449	895	6	a	a	DET
ftr-449	895	7	qtip	qtip	NOUN
ftr-449	895	8	election	election	NOUN
ftr-449	895	9	,	,	PUNCT
ftr-449	895	10	both	both	CCONJ
ftr-449	895	11	the	the	DET
ftr-449	895	12	portion	portion	NOUN
ftr-449	895	13	of	of	ADP
ftr-449	895	14	h	h	NOUN
ftr-449	895	15	trust	trust	NOUN
ftr-449	895	16	for	for	ADP
ftr-449	895	17	which	which	PRON
ftr-449	895	18	the	the	DET
ftr-449	895	19	election	election	NOUN
ftr-449	895	20	was	be	AUX
ftr-449	895	21	made	make	VERB
ftr-449	895	22	and	and	CCONJ
ftr-449	895	23	w	w	ADP
ftr-449	895	24	trust	trust	NOUN
ftr-449	895	25	(	(	PUNCT
ftr-449	895	26	less	less	ADV
ftr-449	895	27	the	the	DET
ftr-449	895	28	offset	offset	NOUN
ftr-449	895	29	)	)	PUNCT
ftr-449	895	30	will	will	AUX
ftr-449	895	31	be	be	AUX
ftr-449	895	32	included	include	VERB
ftr-449	895	33	in	in	ADP
ftr-449	895	34	w	w	PROPN
ftr-449	895	35	's	's	PART
ftr-449	895	36	gross	gross	ADJ
ftr-449	895	37	estate	estate	NOUN
ftr-449	895	38	,	,	PUNCT
ftr-449	895	39	141	141	NUM
ftr-449	895	40	and	and	CCONJ
ftr-449	895	41	the	the	DET
ftr-449	895	42	resultant	resultant	NOUN
ftr-449	895	43	"	"	PUNCT
ftr-449	895	44	bunching	bunching	NOUN
ftr-449	895	45	"	"	PUNCT
ftr-449	895	46	will	will	AUX
ftr-449	895	47	push	push	VERB
ftr-449	895	48	up	up	ADP
ftr-449	895	49	the	the	DET
ftr-449	895	50	effective	effective	ADJ
ftr-449	895	51	estate	estate	NOUN
ftr-449	895	52	tax	tax	NOUN
ftr-449	895	53	rate	rate	NOUN
ftr-449	895	54	under	under	ADP
ftr-449	895	55	the	the	DET
ftr-449	895	56	progressive	progressive	ADJ
ftr-449	895	57	rate	rate	NOUN
ftr-449	895	58	schedule	schedule	NOUN
ftr-449	895	59	.	.	PUNCT
ftr-449	896	1	on	on	ADP
ftr-449	896	2	the	the	DET
ftr-449	896	3	other	other	ADJ
ftr-449	896	4	hand	hand	NOUN
ftr-449	896	5	,	,	PUNCT
ftr-449	896	6	if	if	SCONJ
ftr-449	896	7	h	h	PROPN
ftr-449	896	8	's	's	PART
ftr-449	896	9	executor	executor	NOUN
ftr-449	896	10	does	do	AUX
ftr-449	896	11	not	not	PART
ftr-449	896	12	make	make	VERB
ftr-449	896	13	a	a	DET
ftr-449	896	14	qtlp	qtlp	NOUN
ftr-449	896	15	election	election	NOUN
ftr-449	896	16	,	,	PUNCT
ftr-449	896	17	these	these	DET
ftr-449	896	18	amounts	amount	NOUN
ftr-449	896	19	will	will	AUX
ftr-449	896	20	be	be	AUX
ftr-449	896	21	split	split	VERB
ftr-449	896	22	between	between	ADP
ftr-449	896	23	the	the	DET
ftr-449	896	24	two	two	NUM
ftr-449	896	25	estates	estate	NOUN
ftr-449	896	26	and	and	CCONJ
ftr-449	896	27	may	may	AUX
ftr-449	896	28	result	result	VERB
ftr-449	896	29	in	in	ADP
ftr-449	896	30	a	a	DET
ftr-449	896	31	lower	low	ADJ
ftr-449	896	32	aggregate	aggregate	ADJ
ftr-449	896	33	tax	tax	NOUN
ftr-449	896	34	.	.	PUNCT
ftr-449	897	1	42	42	NUM
ftr-449	897	2	a	a	DET
ftr-449	897	3	frequent	frequent	ADJ
ftr-449	897	4	139	139	NUM
ftr-449	897	5	.	.	PUNCT
ftr-449	897	6	regs	reg	NOUN
ftr-449	897	7	.	.	PUNCT
ftr-449	898	1	§	§	PROPN
ftr-449	898	2	25.7520	25.7520	NUM
ftr-449	898	3	-	-	SYM
ftr-449	898	4	3(b)(2)(v	3(b)(2)(v	NUM
ftr-449	898	5	)	)	PUNCT
ftr-449	898	6	,	,	PUNCT
ftr-449	898	7	ex	ex	NOUN
ftr-449	898	8	.	.	NOUN
ftr-449	898	9	2	2	X
ftr-449	898	10	.	.	X
ftr-449	898	11	see	see	VERB
ftr-449	898	12	also	also	ADV
ftr-449	898	13	supra	supra	PROPN
ftr-449	898	14	notes	note	VERB
ftr-449	898	15	114	114	NUM
ftr-449	898	16	-	-	SYM
ftr-449	898	17	15	15	NUM
ftr-449	898	18	and	and	CCONJ
ftr-449	898	19	accompanying	accompany	VERB
ftr-449	898	20	text	text	NOUN
ftr-449	898	21	.	.	PUNCT
ftr-449	899	1	140	140	NUM
ftr-449	899	2	.	.	PUNCT
ftr-449	899	3	regs	regs	PROPN
ftr-449	899	4	.	.	PUNCT
ftr-449	900	1	§	§	PROPN
ftr-449	900	2	25.7520	25.7520	NUM
ftr-449	900	3	-	-	SYM
ftr-449	900	4	3(b)(2)(v	3(b)(2)(v	NUM
ftr-449	900	5	)	)	PUNCT
ftr-449	900	6	,	,	PUNCT
ftr-449	900	7	ex	ex	NOUN
ftr-449	900	8	.	.	NOUN
ftr-449	900	9	2	2	NUM
ftr-449	900	10	.	.	NUM
ftr-449	900	11	141	141	NUM
ftr-449	900	12	.	.	PUNCT
ftr-449	901	1	see	see	VERB
ftr-449	901	2	irc	irc	PROPN
ftr-449	901	3	§	§	PROPN
ftr-449	901	4	2044(a	2044(a	NUM
ftr-449	901	5	)	)	PUNCT
ftr-449	901	6	,	,	PUNCT
ftr-449	901	7	(	(	PUNCT
ftr-449	901	8	b)(1)(a	b)(1)(a	NOUN
ftr-449	901	9	)	)	PUNCT
ftr-449	901	10	(	(	PUNCT
ftr-449	901	11	property	property	NOUN
ftr-449	901	12	for	for	ADP
ftr-449	901	13	which	which	PRON
ftr-449	901	14	qtip	qtip	NOUN
ftr-449	901	15	election	election	NOUN
ftr-449	901	16	was	be	AUX
ftr-449	901	17	made	make	VERB
ftr-449	901	18	is	be	AUX
ftr-449	901	19	included	include	VERB
ftr-449	901	20	in	in	ADP
ftr-449	901	21	surviving	survive	VERB
ftr-449	901	22	spouse	spouse	NOUN
ftr-449	901	23	's	's	PART
ftr-449	901	24	gross	gross	ADJ
ftr-449	901	25	estate	estate	NOUN
ftr-449	901	26	)	)	PUNCT
ftr-449	901	27	.	.	PUNCT
ftr-449	902	1	142	142	NUM
ftr-449	902	2	.	.	PUNCT
ftr-449	903	1	on	on	ADP
ftr-449	903	2	the	the	DET
ftr-449	903	3	facts	fact	NOUN
ftr-449	903	4	of	of	ADP
ftr-449	903	5	case	case	NOUN
ftr-449	903	6	2	2	NUM
ftr-449	903	7	,	,	PUNCT
ftr-449	903	8	see	see	VERB
ftr-449	903	9	supra	supra	ADJ
ftr-449	903	10	pages	page	NOUN
ftr-449	903	11	571	571	NUM
ftr-449	903	12	-	-	SYM
ftr-449	903	13	72	72	NUM
ftr-449	903	14	,	,	PUNCT
ftr-449	903	15	the	the	DET
ftr-449	903	16	decision	decision	NOUN
ftr-449	903	17	of	of	ADP
ftr-449	903	18	h	h	NOUN
ftr-449	903	19	's	's	PART
ftr-449	903	20	executor	executor	NOUN
ftr-449	903	21	not	not	PART
ftr-449	903	22	to	to	PART
ftr-449	903	23	make	make	VERB
ftr-449	903	24	a	a	DET
ftr-449	903	25	qtip	qtip	NOUN
ftr-449	903	26	election	election	NOUN
ftr-449	903	27	reduced	reduce	VERB
ftr-449	903	28	the	the	DET
ftr-449	903	29	aggregate	aggregate	ADJ
ftr-449	903	30	amount	amount	NOUN
ftr-449	903	31	of	of	ADP
ftr-449	903	32	taxes	taxis	NOUN
ftr-449	903	33	paid	pay	VERB
ftr-449	903	34	by	by	ADP
ftr-449	903	35	the	the	DET
ftr-449	903	36	two	two	NUM
ftr-449	903	37	estates	estate	NOUN
ftr-449	903	38	.	.	PUNCT
ftr-449	904	1	the	the	DET
ftr-449	904	2	marginal	marginal	ADJ
ftr-449	904	3	tax	tax	NOUN
ftr-449	904	4	rates	rate	NOUN
ftr-449	904	5	for	for	ADP
ftr-449	904	6	h	h	NOUN
ftr-449	904	7	's	's	PART
ftr-449	904	8	taxable	taxable	ADJ
ftr-449	904	9	estate	estate	NOUN
ftr-449	904	10	(	(	PUNCT
ftr-449	904	11	$	$	SYM
ftr-449	904	12	1,000,000	1,000,000	NUM
ftr-449	904	13	)	)	PUNCT
ftr-449	904	14	and	and	CCONJ
ftr-449	904	15	w	w	PROPN
ftr-449	904	16	's	's	PART
ftr-449	904	17	taxable	taxable	ADJ
ftr-449	904	18	estate	estate	NOUN
ftr-449	904	19	(	(	PUNCT
ftr-449	904	20	$	$	SYM
ftr-449	904	21	1,100,000	1,100,000	NUM
ftr-449	904	22	)	)	PUNCT
ftr-449	904	23	were	be	AUX
ftr-449	904	24	39	39	NUM
ftr-449	904	25	%	%	NOUN
ftr-449	904	26	and	and	CCONJ
ftr-449	904	27	41	41	NUM
ftr-449	904	28	%	%	NOUN
ftr-449	904	29	respectively	respectively	ADV
ftr-449	904	30	.	.	PUNCT
ftr-449	905	1	had	have	VERB
ftr-449	905	2	h	h	PROPN
ftr-449	905	3	's	's	PART
ftr-449	905	4	executor	executor	NOUN
ftr-449	905	5	made	make	VERB
ftr-449	905	6	a	a	DET
ftr-449	905	7	qtip	qtip	NOUN
ftr-449	905	8	election	election	NOUN
ftr-449	905	9	,	,	PUNCT
ftr-449	905	10	no	no	DET
ftr-449	905	11	tax	tax	NOUN
ftr-449	905	12	would	would	AUX
ftr-449	905	13	be	be	AUX
ftr-449	905	14	due	due	ADJ
ftr-449	905	15	at	at	ADP
ftr-449	905	16	h	h	NOUN
ftr-449	905	17	's	's	PART
ftr-449	905	18	death	death	NOUN
ftr-449	905	19	,	,	PUNCT
ftr-449	905	20	but	but	CCONJ
ftr-449	905	21	the	the	DET
ftr-449	905	22	marginal	marginal	ADJ
ftr-449	905	23	tax	tax	NOUN
ftr-449	905	24	rate	rate	NOUN
ftr-449	905	25	on	on	ADP
ftr-449	905	26	w	w	PROPN
ftr-449	905	27	's	's	PART
ftr-449	905	28	taxable	taxable	ADJ
ftr-449	905	29	estate	estate	NOUN
ftr-449	905	30	(	(	PUNCT
ftr-449	905	31	now	now	ADV
ftr-449	905	32	increased	increase	VERB
ftr-449	905	33	to	to	ADP
ftr-449	905	34	$	$	SYM
ftr-449	905	35	1,450,000	1,450,000	NUM
ftr-449	905	36	)	)	PUNCT
ftr-449	905	37	would	would	AUX
ftr-449	905	38	have	have	AUX
ftr-449	905	39	been	be	AUX
ftr-449	905	40	43	43	NUM
ftr-449	905	41	%	%	NOUN
ftr-449	905	42	.	.	PUNCT
ftr-449	906	1	these	these	DET
ftr-449	906	2	figures	figure	NOUN
ftr-449	906	3	assume	assume	VERB
ftr-449	906	4	that	that	SCONJ
ftr-449	906	5	h	h	PROPN
ftr-449	906	6	's	's	PART
ftr-449	906	7	executor	executor	NOUN
ftr-449	906	8	made	make	VERB
ftr-449	906	9	the	the	DET
ftr-449	906	10	qtip	qtip	NOUN
ftr-449	906	11	election	election	NOUN
ftr-449	906	12	for	for	ADP
ftr-449	906	13	only	only	ADV
ftr-449	906	14	the	the	DET
ftr-449	906	15	portion	portion	NOUN
ftr-449	906	16	[	[	X
ftr-449	906	17	vol	vol	NOUN
ftr-449	906	18	4:8	4:8	NUM
ftr-449	906	19	estate	estate	NOUN
ftr-449	906	20	and	and	CCONJ
ftr-449	906	21	git	git	NOUN
ftr-449	906	22	tax	tax	NOUN
ftr-449	906	23	effects	effect	NOUN
ftr-449	906	24	of	of	ADP
ftr-449	906	25	selling	sell	VERB
ftr-449	906	26	a	a	DET
ftr-449	906	27	remainder	remainder	NOUN
ftr-449	906	28	reason	reason	NOUN
ftr-449	906	29	for	for	ADP
ftr-449	906	30	avoiding	avoid	VERB
ftr-449	906	31	estate	estate	NOUN
ftr-449	906	32	equalization	equalization	NOUN
ftr-449	906	33	is	be	AUX
ftr-449	906	34	h	h	NOUN
ftr-449	906	35	's	's	PART
ftr-449	906	36	desire	desire	NOUN
ftr-449	906	37	to	to	PART
ftr-449	906	38	maximize	maximize	VERB
ftr-449	906	39	w	w	PROPN
ftr-449	906	40	's	's	PART
ftr-449	906	41	income.143	income.143	NOUN
ftr-449	906	42	where	where	SCONJ
ftr-449	906	43	no	no	DET
ftr-449	906	44	qtip	qtip	NOUN
ftr-449	906	45	election	election	NOUN
ftr-449	906	46	is	be	AUX
ftr-449	906	47	made	make	VERB
ftr-449	906	48	,	,	PUNCT
ftr-449	906	49	estate	estate	NOUN
ftr-449	906	50	tax	tax	NOUN
ftr-449	906	51	will	will	AUX
ftr-449	906	52	be	be	AUX
ftr-449	906	53	due	due	ADJ
ftr-449	906	54	at	at	ADP
ftr-449	906	55	h	h	NOUN
ftr-449	906	56	's	's	PART
ftr-449	906	57	death	death	NOUN
ftr-449	906	58	,	,	PUNCT
ftr-449	906	59	thereby	thereby	ADV
ftr-449	906	60	diminishing	diminish	VERB
ftr-449	906	61	the	the	DET
ftr-449	906	62	amount	amount	NOUN
ftr-449	906	63	of	of	ADP
ftr-449	906	64	principal	principal	NOUN
ftr-449	906	65	available	available	ADJ
ftr-449	906	66	for	for	ADP
ftr-449	906	67	generating	generate	VERB
ftr-449	906	68	income	income	NOUN
ftr-449	906	69	for	for	ADP
ftr-449	906	70	tv	tv	NOUN
ftr-449	906	71	.	.	PUNCT
ftr-449	907	1	however	however	ADV
ftr-449	907	2	,	,	PUNCT
ftr-449	907	3	this	this	PRON
ftr-449	907	4	should	should	AUX
ftr-449	907	5	be	be	AUX
ftr-449	907	6	less	less	ADJ
ftr-449	907	7	of	of	ADP
ftr-449	907	8	a	a	DET
ftr-449	907	9	concern	concern	NOUN
ftr-449	907	10	if	if	SCONJ
ftr-449	907	11	w	w	PROPN
ftr-449	907	12	trust	trust	NOUN
ftr-449	907	13	is	be	AUX
ftr-449	907	14	in	in	ADP
ftr-449	907	15	the	the	DET
ftr-449	907	16	form	form	NOUN
ftr-449	907	17	of	of	ADP
ftr-449	907	18	a	a	DET
ftr-449	907	19	grat	grat	NOUN
ftr-449	907	20	and	and	CCONJ
ftr-449	907	21	w	w	PROPN
ftr-449	907	22	is	be	AUX
ftr-449	907	23	therefore	therefore	ADV
ftr-449	907	24	receiving	receive	VERB
ftr-449	907	25	an	an	DET
ftr-449	907	26	extraordinarily	extraordinarily	ADV
ftr-449	907	27	high	high	ADJ
ftr-449	907	28	return	return	NOUN
ftr-449	907	29	from	from	ADP
ftr-449	907	30	that	that	DET
ftr-449	907	31	trust	trust	NOUN
ftr-449	907	32	.	.	PUNCT
ftr-449	908	1	moreover	moreover	ADV
ftr-449	908	2	,	,	PUNCT
ftr-449	908	3	equalizing	equalize	VERB
ftr-449	908	4	the	the	DET
ftr-449	908	5	estates	estate	NOUN
ftr-449	908	6	will	will	AUX
ftr-449	908	7	often	often	ADV
ftr-449	908	8	result	result	VERB
ftr-449	908	9	in	in	ADP
ftr-449	908	10	more	more	ADJ
ftr-449	908	11	wealth	wealth	NOUN
ftr-449	908	12	passing	pass	VERB
ftr-449	908	13	to	to	ADP
ftr-449	908	14	the	the	DET
ftr-449	908	15	next	next	ADJ
ftr-449	908	16	generation	generation	NOUN
ftr-449	908	17	.	.	PUNCT
ftr-449	908	18	'	'	PUNCT
ftr-449	908	19	"	"	PUNCT
ftr-449	908	20	on	on	ADP
ftr-449	908	21	the	the	DET
ftr-449	908	22	other	other	ADJ
ftr-449	908	23	hand	hand	NOUN
ftr-449	908	24	,	,	PUNCT
ftr-449	908	25	h	h	PROPN
ftr-449	908	26	's	's	PART
ftr-449	908	27	executor	executor	NOUN
ftr-449	908	28	should	should	AUX
ftr-449	908	29	make	make	VERB
ftr-449	908	30	a	a	DET
ftr-449	908	31	qtip	qtip	NOUN
ftr-449	908	32	election	election	NOUN
ftr-449	908	33	where	where	SCONJ
ftr-449	908	34	w	w	NOUN
ftr-449	908	35	's	's	PART
ftr-449	908	36	life	life	NOUN
ftr-449	908	37	estate	estate	NOUN
ftr-449	908	38	is	be	AUX
ftr-449	908	39	worth	worth	ADJ
ftr-449	908	40	more	more	ADV
ftr-449	908	41	the	the	DET
ftr-449	908	42	remainder	remainder	NOUN
ftr-449	908	43	she	she	PRON
ftr-449	908	44	gives	give	VERB
ftr-449	908	45	to	to	ADP
ftr-449	908	46	c	c	NOUN
ftr-449	908	47	,	,	PUNCT
ftr-449	908	48	assuming	assume	VERB
ftr-449	908	49	the	the	DET
ftr-449	908	50	d'ambrosio	d'ambrosio	PROPN
ftr-449	908	51	trilogy	trilogy	NOUN
ftr-449	908	52	holdings	holding	NOUN
ftr-449	908	53	apply	apply	VERB
ftr-449	908	54	to	to	ADP
ftr-449	908	55	spousal	spousal	NOUN
ftr-449	908	56	elections	election	NOUN
ftr-449	908	57	.	.	PUNCT
ftr-449	909	1	then	then	ADV
ftr-449	909	2	section	section	NOUN
ftr-449	909	3	2036	2036	NUM
ftr-449	909	4	will	will	AUX
ftr-449	909	5	not	not	PART
ftr-449	909	6	apply	apply	VERB
ftr-449	909	7	and	and	CCONJ
ftr-449	909	8	w	w	PROPN
ftr-449	909	9	trust	trust	NOUN
ftr-449	909	10	will	will	AUX
ftr-449	909	11	not	not	PART
ftr-449	909	12	be	be	AUX
ftr-449	909	13	included	include	VERB
ftr-449	909	14	in	in	ADP
ftr-449	909	15	w	w	PROPN
ftr-449	909	16	's	's	PART
ftr-449	909	17	gross	gross	ADJ
ftr-449	909	18	estate	estate	NOUN
ftr-449	909	19	.	.	PUNCT
ftr-449	910	1	in	in	ADP
ftr-449	910	2	this	this	DET
ftr-449	910	3	situation	situation	NOUN
ftr-449	910	4	,	,	PUNCT
ftr-449	910	5	a	a	DET
ftr-449	910	6	qtip	qtip	NOUN
ftr-449	910	7	election	election	NOUN
ftr-449	910	8	provides	provide	VERB
ftr-449	910	9	the	the	DET
ftr-449	910	10	benefits	benefit	NOUN
ftr-449	910	11	of	of	ADP
ftr-449	910	12	tax	tax	NOUN
ftr-449	910	13	deferral	deferral	NOUN
ftr-449	910	14	without	without	ADP
ftr-449	910	15	any	any	DET
ftr-449	910	16	offsetting	offset	VERB
ftr-449	910	17	disadvantages	disadvantage	NOUN
ftr-449	910	18	.	.	PUNCT
ftr-449	911	1	h	h	NOUN
ftr-449	911	2	's	's	PART
ftr-449	911	3	executor	executor	NOUN
ftr-449	911	4	will	will	AUX
ftr-449	911	5	be	be	AUX
ftr-449	911	6	able	able	ADJ
ftr-449	911	7	to	to	PART
ftr-449	911	8	make	make	VERB
ftr-449	911	9	a	a	DET
ftr-449	911	10	qtip	qtip	NOUN
ftr-449	911	11	election	election	NOUN
ftr-449	911	12	so	so	ADV
ftr-449	911	13	long	long	ADV
ftr-449	911	14	as	as	SCONJ
ftr-449	911	15	iv	iv	NUM
ftr-449	911	16	is	be	AUX
ftr-449	911	17	entitled	entitle	VERB
ftr-449	911	18	to	to	ADP
ftr-449	911	19	all	all	PRON
ftr-449	911	20	of	of	ADP
ftr-449	911	21	the	the	DET
ftr-449	911	22	income	income	NOUN
ftr-449	911	23	from	from	ADP
ftr-449	911	24	h	h	PROPN
ftr-449	911	25	trust	trust	PROPN
ftr-449	911	26	.	.	PUNCT
ftr-449	912	1	45	45	NUM
ftr-449	912	2	this	this	PRON
ftr-449	912	3	can	can	AUX
ftr-449	912	4	be	be	AUX
ftr-449	912	5	accomplished	accomplish	VERB
ftr-449	912	6	by	by	ADP
ftr-449	912	7	structuring	structure	VERB
ftr-449	912	8	h	h	PROPN
ftr-449	912	9	trust	trust	NOUN
ftr-449	912	10	either	either	CCONJ
ftr-449	912	11	as	as	ADP
ftr-449	912	12	a	a	DET
ftr-449	912	13	common	common	ADJ
ftr-449	912	14	law	law	NOUN
ftr-449	912	15	life	life	NOUN
ftr-449	912	16	estate	estate	NOUN
ftr-449	912	17	or	or	CCONJ
ftr-449	912	18	even	even	ADV
ftr-449	912	19	as	as	ADP
ftr-449	912	20	a	a	DET
ftr-449	912	21	grat	grat	NOUN
ftr-449	912	22	,	,	PUNCT
ftr-449	912	23	provided	provide	VERB
ftr-449	912	24	in	in	ADP
ftr-449	912	25	the	the	DET
ftr-449	912	26	latter	latter	ADJ
ftr-449	912	27	case	case	NOUN
ftr-449	912	28	that	that	SCONJ
ftr-449	912	29	w	w	NOUN
ftr-449	912	30	is	be	AUX
ftr-449	912	31	assured	assure	VERB
ftr-449	912	32	of	of	ADP
ftr-449	912	33	the	the	DET
ftr-449	912	34	greater	great	ADJ
ftr-449	912	35	of	of	ADP
ftr-449	912	36	the	the	DET
ftr-449	912	37	fixed	fix	VERB
ftr-449	912	38	annual	annual	ADJ
ftr-449	912	39	payout	payout	NOUN
ftr-449	912	40	amount	amount	NOUN
ftr-449	912	41	or	or	CCONJ
ftr-449	912	42	the	the	DET
ftr-449	912	43	trust	trust	NOUN
ftr-449	912	44	's	's	PART
ftr-449	912	45	income	income	NOUN
ftr-449	912	46	.	.	PUNCT
ftr-449	912	47	'	'	PUNCT
ftr-449	913	1	"	"	PUNCT
ftr-449	913	2	the	the	DET
ftr-449	913	3	size	size	NOUN
ftr-449	913	4	of	of	ADP
ftr-449	913	5	the	the	DET
ftr-449	913	6	marital	marital	ADJ
ftr-449	913	7	deduction	deduction	NOUN
ftr-449	913	8	,	,	PUNCT
ftr-449	913	9	however	however	ADV
ftr-449	913	10	,	,	PUNCT
ftr-449	913	11	will	will	AUX
ftr-449	913	12	be	be	AUX
ftr-449	913	13	reduced	reduce	VERB
ftr-449	913	14	by	by	ADP
ftr-449	913	15	the	the	DET
ftr-449	913	16	value	value	NOUN
ftr-449	913	17	of	of	ADP
ftr-449	913	18	the	the	DET
ftr-449	913	19	remainder	remainder	NOUN
ftr-449	913	20	iv	iv	NUM
ftr-449	913	21	is	be	AUX
ftr-449	913	22	required	require	VERB
ftr-449	913	23	to	to	PART
ftr-449	913	24	give	give	VERB
ftr-449	913	25	c	c	NOUN
ftr-449	913	26	to	to	PART
ftr-449	913	27	obtain	obtain	VERB
ftr-449	913	28	her	her	PRON
ftr-449	913	29	life	life	NOUN
ftr-449	913	30	income	income	NOUN
ftr-449	913	31	interest	interest	NOUN
ftr-449	913	32	in	in	ADP
ftr-449	913	33	h	h	PROPN
ftr-449	913	34	trust	trust	PROPN
ftr-449	913	35	.	.	PUNCT
ftr-449	914	1	47	47	NUM
ftr-449	914	2	c.	c.	PROPN
ftr-449	914	3	emergency	emergency	NOUN
ftr-449	914	4	needs	need	NOUN
ftr-449	914	5	of	of	ADP
ftr-449	914	6	w.-h	w.-h	NOUN
ftr-449	914	7	may	may	AUX
ftr-449	914	8	wish	wish	VERB
ftr-449	914	9	to	to	PART
ftr-449	914	10	guard	guard	VERB
ftr-449	914	11	against	against	ADP
ftr-449	914	12	the	the	DET
ftr-449	914	13	possibility	possibility	NOUN
ftr-449	914	14	of	of	ADP
ftr-449	914	15	w	w	PROPN
ftr-449	914	16	's	's	AUX
ftr-449	914	17	receiving	receive	VERB
ftr-449	914	18	too	too	ADV
ftr-449	914	19	little	little	ADJ
ftr-449	914	20	,	,	PUNCT
ftr-449	914	21	for	for	ADP
ftr-449	914	22	example	example	NOUN
ftr-449	914	23	,	,	PUNCT
ftr-449	914	24	where	where	SCONJ
ftr-449	914	25	an	an	DET
ftr-449	914	26	unexpected	unexpected	ADJ
ftr-449	914	27	emergency	emergency	NOUN
ftr-449	914	28	occurs	occur	VERB
ftr-449	914	29	.	.	PUNCT
ftr-449	915	1	h	h	PROPN
ftr-449	915	2	can	can	AUX
ftr-449	915	3	achieve	achieve	VERB
ftr-449	915	4	this	this	DET
ftr-449	915	5	objective	objective	NOUN
ftr-449	915	6	without	without	ADP
ftr-449	915	7	tax	tax	NOUN
ftr-449	915	8	detriment	detriment	NOUN
ftr-449	915	9	by	by	ADP
ftr-449	915	10	giving	give	VERB
ftr-449	915	11	of	of	ADP
ftr-449	915	12	the	the	DET
ftr-449	915	13	h	h	PROPN
ftr-449	915	14	trust	trust	NOUN
ftr-449	915	15	not	not	PART
ftr-449	915	16	sheltered	shelter	VERB
ftr-449	915	17	by	by	ADP
ftr-449	915	18	the	the	DET
ftr-449	915	19	unified	unified	ADJ
ftr-449	915	20	credit	credit	NOUN
ftr-449	915	21	,	,	PUNCT
ftr-449	915	22	and	and	CCONJ
ftr-449	915	23	that	that	SCONJ
ftr-449	915	24	h	h	PROPN
ftr-449	915	25	trust	trust	PROPN
ftr-449	915	26	,	,	PUNCT
ftr-449	915	27	unlike	unlike	ADP
ftr-449	915	28	iv	iv	NUM
ftr-449	915	29	trust	trust	NOUN
ftr-449	915	30	,	,	PUNCT
ftr-449	915	31	did	do	AUX
ftr-449	915	32	not	not	PART
ftr-449	915	33	appreciate	appreciate	VERB
ftr-449	915	34	in	in	ADP
ftr-449	915	35	value	value	NOUN
ftr-449	915	36	.	.	PUNCT
ftr-449	916	1	if	if	SCONJ
ftr-449	916	2	h	h	PROPN
ftr-449	916	3	trust	trust	PROPN
ftr-449	916	4	appreciates	appreciate	VERB
ftr-449	916	5	,	,	PUNCT
ftr-449	916	6	the	the	DET
ftr-449	916	7	case	case	NOUN
ftr-449	916	8	for	for	ADP
ftr-449	916	9	estate	estate	NOUN
ftr-449	916	10	equalization	equalization	NOUN
ftr-449	916	11	is	be	AUX
ftr-449	916	12	strengthened	strengthen	VERB
ftr-449	916	13	.	.	PUNCT
ftr-449	917	1	the	the	DET
ftr-449	917	2	effect	effect	NOUN
ftr-449	917	3	of	of	ADP
ftr-449	917	4	the	the	DET
ftr-449	917	5	credit	credit	NOUN
ftr-449	917	6	for	for	ADP
ftr-449	917	7	state	state	NOUN
ftr-449	917	8	death	death	NOUN
ftr-449	917	9	taxes	taxis	NOUN
ftr-449	917	10	was	be	AUX
ftr-449	917	11	disregarded	disregard	VERB
ftr-449	917	12	.	.	PUNCT
ftr-449	918	1	to	to	PART
ftr-449	918	2	achieve	achieve	VERB
ftr-449	918	3	equalization	equalization	NOUN
ftr-449	918	4	of	of	ADP
ftr-449	918	5	the	the	DET
ftr-449	918	6	estates	estate	NOUN
ftr-449	918	7	,	,	PUNCT
ftr-449	918	8	one	one	PRON
ftr-449	918	9	must	must	AUX
ftr-449	918	10	take	take	VERB
ftr-449	918	11	into	into	ADP
ftr-449	918	12	account	account	NOUN
ftr-449	918	13	various	various	ADJ
ftr-449	918	14	other	other	ADJ
ftr-449	918	15	factors	factor	NOUN
ftr-449	918	16	including	include	VERB
ftr-449	918	17	the	the	DET
ftr-449	918	18	amount	amount	NOUN
ftr-449	918	19	of	of	ADP
ftr-449	918	20	noncommunity	noncommunity	NOUN
ftr-449	918	21	property	property	NOUN
ftr-449	918	22	owned	own	VERB
ftr-449	918	23	by	by	ADP
ftr-449	918	24	the	the	DET
ftr-449	918	25	respective	respective	ADJ
ftr-449	918	26	spouses	spouse	NOUN
ftr-449	918	27	,	,	PUNCT
ftr-449	918	28	the	the	DET
ftr-449	918	29	rate	rate	NOUN
ftr-449	918	30	of	of	ADP
ftr-449	918	31	growth	growth	NOUN
ftr-449	918	32	in	in	ADP
ftr-449	918	33	the	the	DET
ftr-449	918	34	value	value	NOUN
ftr-449	918	35	of	of	ADP
ftr-449	918	36	w	w	PROPN
ftr-449	918	37	's	's	PART
ftr-449	918	38	property	property	NOUN
ftr-449	918	39	,	,	PUNCT
ftr-449	918	40	and	and	CCONJ
ftr-449	918	41	the	the	DET
ftr-449	918	42	maximum	maximum	ADJ
ftr-449	918	43	marital	marital	ADJ
ftr-449	918	44	deduction	deduction	NOUN
ftr-449	918	45	that	that	SCONJ
ftr-449	918	46	h	h	NOUN
ftr-449	918	47	's	's	PART
ftr-449	918	48	estate	estate	NOUN
ftr-449	918	49	can	can	AUX
ftr-449	918	50	take	take	VERB
ftr-449	918	51	under	under	ADP
ftr-449	918	52	united	united	PROPN
ftr-449	918	53	states	states	PROPN
ftr-449	918	54	v.	v.	PROPN
ftr-449	918	55	stapf	stapf	PROPN
ftr-449	918	56	,	,	PUNCT
ftr-449	918	57	375	375	NUM
ftr-449	918	58	u.s	u.s	PROPN
ftr-449	918	59	.	.	PROPN
ftr-449	918	60	118	118	NUM
ftr-449	918	61	(	(	PUNCT
ftr-449	918	62	1963	1963	NUM
ftr-449	918	63	)	)	PUNCT
ftr-449	918	64	.	.	PUNCT
ftr-449	919	1	143	143	X
ftr-449	919	2	.	.	PUNCT
ftr-449	920	1	see	see	VERB
ftr-449	920	2	,	,	PUNCT
ftr-449	920	3	e.g.	e.g.	ADV
ftr-449	920	4	,	,	PUNCT
ftr-449	920	5	mcdaniel	mcdaniel	PROPN
ftr-449	920	6	et	et	PROPN
ftr-449	920	7	al	al	PROPN
ftr-449	920	8	.	.	PROPN
ftr-449	920	9	,	,	PUNCT
ftr-449	920	10	supra	supra	PROPN
ftr-449	920	11	note	note	PROPN
ftr-449	920	12	61	61	NUM
ftr-449	920	13	,	,	PUNCT
ftr-449	920	14	at	at	ADP
ftr-449	920	15	689	689	NUM
ftr-449	920	16	(	(	PUNCT
ftr-449	920	17	listing	list	VERB
ftr-449	920	18	as	as	ADP
ftr-449	920	19	an	an	DET
ftr-449	920	20	advantage	advantage	NOUN
ftr-449	920	21	of	of	ADP
ftr-449	920	22	maximum	maximum	ADJ
ftr-449	920	23	tax	tax	NOUN
ftr-449	920	24	deferral	deferral	ADJ
ftr-449	920	25	"	"	PUNCT
ftr-449	920	26	provision	provision	NOUN
ftr-449	920	27	of	of	ADP
ftr-449	920	28	a	a	DET
ftr-449	920	29	larger	large	ADJ
ftr-449	920	30	pool	pool	NOUN
ftr-449	920	31	of	of	ADP
ftr-449	920	32	assets	asset	NOUN
ftr-449	920	33	specifically	specifically	ADV
ftr-449	920	34	dedicated	dedicate	VERB
ftr-449	920	35	to	to	ADP
ftr-449	920	36	the	the	DET
ftr-449	920	37	support	support	NOUN
ftr-449	920	38	of	of	ADP
ftr-449	920	39	the	the	DET
ftr-449	920	40	surviving	surviving	NOUN
ftr-449	920	41	spouse	spouse	NOUN
ftr-449	920	42	"	"	PUNCT
ftr-449	920	43	)	)	PUNCT
ftr-449	920	44	.	.	PUNCT
ftr-449	921	1	144	144	NUM
ftr-449	921	2	.	.	PUNCT
ftr-449	921	3	see	see	VERB
ftr-449	921	4	i	i	PRON
ftr-449	921	5	d.	d.	PROPN
ftr-449	921	6	at	at	ADP
ftr-449	921	7	688	688	NUM
ftr-449	921	8	-	-	SYM
ftr-449	921	9	89	89	NUM
ftr-449	921	10	(	(	PUNCT
ftr-449	921	11	"	"	PUNCT
ftr-449	921	12	[	[	X
ftr-449	921	13	i1f	i1f	NOUN
ftr-449	921	14	the	the	DET
ftr-449	921	15	aim	aim	NOUN
ftr-449	921	16	is	be	AUX
ftr-449	921	17	to	to	PART
ftr-449	921	18	maximize	maximize	VERB
ftr-449	921	19	the	the	DET
ftr-449	921	20	amount	amount	NOUN
ftr-449	921	21	passing	pass	VERB
ftr-449	921	22	to	to	ADP
ftr-449	921	23	the	the	DET
ftr-449	921	24	next	next	ADJ
ftr-449	921	25	generation	generation	NOUN
ftr-449	921	26	and	and	CCONJ
ftr-449	921	27	a	a	DET
ftr-449	921	28	constant	constant	ADJ
ftr-449	921	29	rate	rate	NOUN
ftr-449	921	30	of	of	ADP
ftr-449	921	31	growth	growth	NOUN
ftr-449	921	32	is	be	AUX
ftr-449	921	33	projected	project	VERB
ftr-449	921	34	,	,	PUNCT
ftr-449	921	35	equalization	equalization	NOUN
ftr-449	921	36	as	as	ADP
ftr-449	921	37	a	a	DET
ftr-449	921	38	strategy	strategy	NOUN
ftr-449	921	39	may	may	AUX
ftr-449	921	40	be	be	AUX
ftr-449	921	41	the	the	DET
ftr-449	921	42	better	well	ADJ
ftr-449	921	43	choice	choice	NOUN
ftr-449	921	44	.	.	PUNCT
ftr-449	921	45	"	"	PUNCT
ftr-449	921	46	)	)	PUNCT
ftr-449	921	47	.	.	PUNCT
ftr-449	922	1	145	145	NUM
ftr-449	922	2	.	.	PUNCT
ftr-449	923	1	irc	irc	AUX
ftr-449	923	2	§	§	PROPN
ftr-449	923	3	2056(b)(7	2056(b)(7	NUM
ftr-449	923	4	)	)	PUNCT
ftr-449	923	5	permits	permit	VERB
ftr-449	923	6	qtip	qtip	NOUN
ftr-449	923	7	elections	election	NOUN
ftr-449	923	8	for	for	ADP
ftr-449	923	9	property	property	NOUN
ftr-449	923	10	in	in	ADP
ftr-449	923	11	which	which	PRON
ftr-449	923	12	the	the	DET
ftr-449	923	13	surviving	surviving	NOUN
ftr-449	923	14	spouse	spouse	NOUN
ftr-449	923	15	possesses	possess	VERB
ftr-449	923	16	a	a	DET
ftr-449	923	17	"	"	PUNCT
ftr-449	923	18	qualifying	qualify	VERB
ftr-449	923	19	income	income	NOUN
ftr-449	923	20	interest	interest	NOUN
ftr-449	923	21	for	for	ADP
ftr-449	923	22	life	life	NOUN
ftr-449	923	23	,	,	PUNCT
ftr-449	923	24	"	"	PUNCT
ftr-449	923	25	which	which	PRON
ftr-449	923	26	requires	require	VERB
ftr-449	923	27	among	among	ADP
ftr-449	923	28	other	other	ADJ
ftr-449	923	29	things	thing	NOUN
ftr-449	923	30	that	that	PRON
ftr-449	923	31	the	the	DET
ftr-449	923	32	surviving	surviving	NOUN
ftr-449	923	33	spouse	spouse	NOUN
ftr-449	923	34	be	be	AUX
ftr-449	923	35	"	"	PUNCT
ftr-449	923	36	entitled	entitle	VERB
ftr-449	923	37	to	to	ADP
ftr-449	923	38	all	all	DET
ftr-449	923	39	the	the	DET
ftr-449	923	40	income	income	NOUN
ftr-449	923	41	from	from	ADP
ftr-449	923	42	the	the	DET
ftr-449	923	43	property	property	NOUN
ftr-449	923	44	,	,	PUNCT
ftr-449	923	45	"	"	PUNCT
ftr-449	923	46	payable	payable	ADJ
ftr-449	923	47	at	at	ADP
ftr-449	923	48	least	least	ADJ
ftr-449	923	49	annually	annually	ADV
ftr-449	923	50	for	for	ADP
ftr-449	923	51	life	life	NOUN
ftr-449	923	52	.	.	PUNCT
ftr-449	924	1	irc	irc	PROPN
ftr-449	924	2	§	§	PROPN
ftr-449	924	3	2056(b)(7)(b)(i	2056(b)(7)(b)(i	PROPN
ftr-449	924	4	)	)	PUNCT
ftr-449	924	5	,	,	PUNCT
ftr-449	924	6	(	(	PUNCT
ftr-449	924	7	ii	ii	NOUN
ftr-449	924	8	)	)	PUNCT
ftr-449	924	9	.	.	PUNCT
ftr-449	925	1	146	146	NUM
ftr-449	925	2	.	.	PUNCT
ftr-449	926	1	see	see	VERB
ftr-449	926	2	regs	reg	NOUN
ftr-449	926	3	.	.	PUNCT
ftr-449	927	1	§	§	PROPN
ftr-449	927	2	25.2702	25.2702	NUM
ftr-449	927	3	-	-	SYM
ftr-449	927	4	3(b)(1)(iii	3(b)(1)(iii	NUM
ftr-449	927	5	)	)	PUNCT
ftr-449	927	6	(	(	PUNCT
ftr-449	927	7	paying	pay	VERB
ftr-449	927	8	the	the	DET
ftr-449	927	9	annuitant	annuitant	ADJ
ftr-449	927	10	income	income	NOUN
ftr-449	927	11	in	in	ADP
ftr-449	927	12	excess	excess	NOUN
ftr-449	927	13	of	of	ADP
ftr-449	927	14	the	the	DET
ftr-449	927	15	fixed	fix	VERB
ftr-449	927	16	annuity	annuity	NOUN
ftr-449	927	17	payment	payment	NOUN
ftr-449	927	18	does	do	AUX
ftr-449	927	19	not	not	PART
ftr-449	927	20	disqualify	disqualify	VERB
ftr-449	927	21	the	the	DET
ftr-449	927	22	retained	retain	VERB
ftr-449	927	23	interest	interest	NOUN
ftr-449	927	24	as	as	ADP
ftr-449	927	25	a	a	DET
ftr-449	927	26	"	"	PUNCT
ftr-449	927	27	qualified	qualified	ADJ
ftr-449	927	28	annuity	annuity	NOUN
ftr-449	927	29	interest	interest	NOUN
ftr-449	927	30	,	,	PUNCT
ftr-449	927	31	"	"	PUNCT
ftr-449	927	32	but	but	CCONJ
ftr-449	927	33	the	the	DET
ftr-449	927	34	right	right	NOUN
ftr-449	927	35	to	to	PART
ftr-449	927	36	receive	receive	VERB
ftr-449	927	37	such	such	ADJ
ftr-449	927	38	excess	excess	NOUN
ftr-449	927	39	is	be	AUX
ftr-449	927	40	not	not	PART
ftr-449	927	41	considered	consider	VERB
ftr-449	927	42	in	in	ADP
ftr-449	927	43	valuing	value	VERB
ftr-449	927	44	such	such	ADJ
ftr-449	927	45	interest	interest	NOUN
ftr-449	927	46	)	)	PUNCT
ftr-449	927	47	.	.	PUNCT
ftr-449	928	1	147	147	NUM
ftr-449	928	2	.	.	PUNCT
ftr-449	929	1	see	see	VERB
ftr-449	929	2	united	united	PROPN
ftr-449	929	3	states	states	PROPN
ftr-449	929	4	v.	v.	PROPN
ftr-449	929	5	stapf	stapf	PROPN
ftr-449	929	6	,	,	PUNCT
ftr-449	929	7	375	375	NUM
ftr-449	929	8	u.s	u.s	PROPN
ftr-449	929	9	.	.	PROPN
ftr-449	929	10	118	118	NUM
ftr-449	929	11	,	,	PUNCT
ftr-449	929	12	127	127	NUM
ftr-449	929	13	(	(	PUNCT
ftr-449	929	14	1963	1963	NUM
ftr-449	929	15	)	)	PUNCT
ftr-449	929	16	.	.	PUNCT
ftr-449	930	1	1999	1999	NUM
ftr-449	930	2	]	]	PUNCT
ftr-449	930	3	florida	florida	PROPN
ftr-449	930	4	tax	tax	PROPN
ftr-449	930	5	review	review	NOUN
ftr-449	930	6	the	the	DET
ftr-449	930	7	trustee	trustee	NOUN
ftr-449	930	8	a	a	DET
ftr-449	930	9	discretionary	discretionary	ADJ
ftr-449	930	10	power	power	NOUN
ftr-449	930	11	to	to	PART
ftr-449	930	12	invade	invade	VERB
ftr-449	930	13	the	the	DET
ftr-449	930	14	principal	principal	NOUN
ftr-449	930	15	of	of	ADP
ftr-449	930	16	h	h	PROPN
ftr-449	930	17	trust	trust	NOUN
ftr-449	930	18	on	on	ADP
ftr-449	930	19	w	w	PROPN
ftr-449	930	20	's	's	PART
ftr-449	930	21	behalf.148	behalf.148	NOUN
ftr-449	930	22	he	he	PRON
ftr-449	930	23	can	can	AUX
ftr-449	930	24	also	also	ADV
ftr-449	930	25	give	give	VERB
ftr-449	930	26	w	w	ADP
ftr-449	930	27	a	a	DET
ftr-449	930	28	power	power	NOUN
ftr-449	930	29	to	to	PART
ftr-449	930	30	invade	invade	VERB
ftr-449	930	31	the	the	DET
ftr-449	930	32	principal	principal	NOUN
ftr-449	930	33	of	of	ADP
ftr-449	930	34	h	h	PROPN
ftr-449	930	35	trust	trust	PROPN
ftr-449	930	36	limited	limit	VERB
ftr-449	930	37	to	to	ADP
ftr-449	930	38	an	an	DET
ftr-449	930	39	ascertainable	ascertainable	ADJ
ftr-449	930	40	standard	standard	NOUN
ftr-449	930	41	relating	relate	VERB
ftr-449	930	42	to	to	ADP
ftr-449	930	43	her	her	PRON
ftr-449	930	44	health	health	NOUN
ftr-449	930	45	,	,	PUNCT
ftr-449	930	46	education	education	NOUN
ftr-449	930	47	,	,	PUNCT
ftr-449	930	48	support	support	NOUN
ftr-449	930	49	or	or	CCONJ
ftr-449	930	50	maintenance	maintenance	NOUN
ftr-449	930	51	.	.	PUNCT
ftr-449	931	1	although	although	SCONJ
ftr-449	931	2	this	this	PRON
ftr-449	931	3	is	be	AUX
ftr-449	931	4	a	a	DET
ftr-449	931	5	"	"	PUNCT
ftr-449	931	6	power	power	NOUN
ftr-449	931	7	of	of	ADP
ftr-449	931	8	appointment	appointment	NOUN
ftr-449	931	9	,	,	PUNCT
ftr-449	931	10	"	"	PUNCT
ftr-449	931	11	it	it	PRON
ftr-449	931	12	is	be	AUX
ftr-449	931	13	not	not	PART
ftr-449	931	14	a	a	DET
ftr-449	931	15	general	general	ADJ
ftr-449	931	16	power	power	NOUN
ftr-449	931	17	of	of	ADP
ftr-449	931	18	appointment	appointment	NOUN
ftr-449	931	19	.	.	PUNCT
ftr-449	932	1	49	49	NUM
ftr-449	932	2	hence	hence	ADV
ftr-449	932	3	,	,	PUNCT
ftr-449	932	4	w	w	PROPN
ftr-449	932	5	's	's	PART
ftr-449	932	6	release	release	NOUN
ftr-449	932	7	of	of	ADP
ftr-449	932	8	the	the	DET
ftr-449	932	9	power	power	NOUN
ftr-449	932	10	will	will	AUX
ftr-449	932	11	not	not	PART
ftr-449	932	12	be	be	AUX
ftr-449	932	13	a	a	DET
ftr-449	932	14	taxable	taxable	ADJ
ftr-449	932	15	gift	gift	NOUN
ftr-449	932	16	nor	nor	CCONJ
ftr-449	932	17	will	will	AUX
ftr-449	932	18	her	her	PRON
ftr-449	932	19	retention	retention	NOUN
ftr-449	932	20	of	of	ADP
ftr-449	932	21	it	it	PRON
ftr-449	932	22	until	until	SCONJ
ftr-449	932	23	death	death	NOUN
ftr-449	932	24	cause	cause	VERB
ftr-449	932	25	h	h	NOUN
ftr-449	932	26	trust	trust	NOUN
ftr-449	932	27	to	to	PART
ftr-449	932	28	be	be	AUX
ftr-449	932	29	included	include	VERB
ftr-449	932	30	in	in	ADP
ftr-449	932	31	w	w	PROPN
ftr-449	932	32	's	's	PART
ftr-449	932	33	gross	gross	ADJ
ftr-449	932	34	estate	estate	NOUN
ftr-449	932	35	.	.	PUNCT
ftr-449	933	1	50	50	NUM
ftr-449	933	2	although	although	SCONJ
ftr-449	933	3	this	this	DET
ftr-449	933	4	type	type	NOUN
ftr-449	933	5	of	of	ADP
ftr-449	933	6	power	power	NOUN
ftr-449	933	7	undoubtedly	undoubtedly	ADV
ftr-449	933	8	enhances	enhance	VERB
ftr-449	933	9	the	the	DET
ftr-449	933	10	value	value	NOUN
ftr-449	933	11	of	of	ADP
ftr-449	933	12	w	w	PROPN
ftr-449	933	13	's	's	PART
ftr-449	933	14	interest	interest	NOUN
ftr-449	933	15	in	in	ADP
ftr-449	933	16	h	h	PROPN
ftr-449	933	17	trust	trust	PROPN
ftr-449	933	18	,	,	PUNCT
ftr-449	933	19	it	it	PRON
ftr-449	933	20	would	would	AUX
ftr-449	933	21	normally	normally	ADV
ftr-449	933	22	not	not	PART
ftr-449	933	23	count	count	VERB
ftr-449	933	24	in	in	ADP
ftr-449	933	25	determining	determine	VERB
ftr-449	933	26	the	the	DET
ftr-449	933	27	value	value	NOUN
ftr-449	933	28	of	of	ADP
ftr-449	933	29	the	the	DET
ftr-449	933	30	consideration	consideration	NOUN
ftr-449	933	31	w	w	NOUN
ftr-449	933	32	received	receive	VERB
ftr-449	933	33	for	for	ADP
ftr-449	933	34	purposes	purpose	NOUN
ftr-449	933	35	of	of	ADP
ftr-449	933	36	the	the	DET
ftr-449	933	37	section	section	NOUN
ftr-449	933	38	2043	2043	NUM
ftr-449	933	39	offset	offset	NOUN
ftr-449	933	40	or	or	CCONJ
ftr-449	933	41	the	the	DET
ftr-449	933	42	section	section	NOUN
ftr-449	933	43	2036	2036	NUM
ftr-449	933	44	exclusion	exclusion	NOUN
ftr-449	933	45	,	,	PUNCT
ftr-449	933	46	since	since	SCONJ
ftr-449	933	47	a	a	DET
ftr-449	933	48	power	power	NOUN
ftr-449	933	49	that	that	PRON
ftr-449	933	50	is	be	AUX
ftr-449	933	51	contingent	contingent	ADJ
ftr-449	933	52	upon	upon	SCONJ
ftr-449	933	53	this	this	DET
ftr-449	933	54	type	type	NOUN
ftr-449	933	55	of	of	ADP
ftr-449	933	56	future	future	ADJ
ftr-449	933	57	unknown	unknown	ADJ
ftr-449	933	58	event	event	NOUN
ftr-449	933	59	(	(	PUNCT
ftr-449	933	60	e.g.	e.g.	ADV
ftr-449	933	61	,	,	PUNCT
ftr-449	933	62	sickness	sickness	NOUN
ftr-449	933	63	)	)	PUNCT
ftr-449	933	64	can	can	AUX
ftr-449	933	65	not	not	PART
ftr-449	933	66	be	be	AUX
ftr-449	933	67	actuarially	actuarially	ADV
ftr-449	933	68	valued	value	VERB
ftr-449	933	69	.	.	PUNCT
ftr-449	934	1	5	5	NUM
ftr-449	934	2	'	'	PART
ftr-449	934	3	h	h	NOUN
ftr-449	934	4	can	can	AUX
ftr-449	934	5	also	also	ADV
ftr-449	934	6	give	give	VERB
ftr-449	934	7	w	w	ADP
ftr-449	934	8	a	a	DET
ftr-449	934	9	noncumulative	noncumulative	ADJ
ftr-449	934	10	power	power	NOUN
ftr-449	934	11	to	to	PART
ftr-449	934	12	withdraw	withdraw	VERB
ftr-449	934	13	each	each	DET
ftr-449	934	14	year	year	NOUN
ftr-449	934	15	from	from	ADP
ftr-449	934	16	h	h	PROPN
ftr-449	934	17	trust	trust	NOUN
ftr-449	934	18	the	the	DET
ftr-449	934	19	greater	great	ADJ
ftr-449	934	20	of	of	ADP
ftr-449	934	21	$	$	SYM
ftr-449	934	22	5,000	5,000	NUM
ftr-449	934	23	or	or	CCONJ
ftr-449	934	24	5	5	NUM
ftr-449	934	25	%	%	NOUN
ftr-449	934	26	of	of	ADP
ftr-449	934	27	its	its	PRON
ftr-449	934	28	principal	principal	NOUN
ftr-449	934	29	(	(	PUNCT
ftr-449	934	30	a	a	DET
ftr-449	934	31	"	"	PUNCT
ftr-449	934	32	5	5	NUM
ftr-449	934	33	and	and	CCONJ
ftr-449	934	34	5	5	NUM
ftr-449	934	35	power	power	NOUN
ftr-449	934	36	"	"	PUNCT
ftr-449	934	37	)	)	PUNCT
ftr-449	934	38	.	.	PUNCT
ftr-449	935	1	w	w	NOUN
ftr-449	935	2	will	will	AUX
ftr-449	935	3	not	not	PART
ftr-449	935	4	be	be	AUX
ftr-449	935	5	treated	treat	VERB
ftr-449	935	6	as	as	ADP
ftr-449	935	7	making	make	VERB
ftr-449	935	8	a	a	DET
ftr-449	935	9	taxable	taxable	ADJ
ftr-449	935	10	gift	gift	NOUN
ftr-449	935	11	if	if	SCONJ
ftr-449	935	12	she	she	PRON
ftr-449	935	13	allows	allow	VERB
ftr-449	935	14	it	it	PRON
ftr-449	935	15	to	to	PART
ftr-449	935	16	lapse	lapse	VERB
ftr-449	935	17	.	.	PUNCT
ftr-449	936	1	'5	'5	PROPN
ftr-449	937	1	2	2	NUM
ftr-449	937	2	however	however	ADV
ftr-449	937	3	,	,	PUNCT
ftr-449	937	4	any	any	DET
ftr-449	937	5	amount	amount	NOUN
ftr-449	937	6	w	w	NOUN
ftr-449	937	7	could	could	AUX
ftr-449	937	8	have	have	AUX
ftr-449	937	9	withdrawn	withdraw	VERB
ftr-449	937	10	at	at	ADP
ftr-449	937	11	her	her	PRON
ftr-449	937	12	death	death	NOUN
ftr-449	937	13	under	under	ADP
ftr-449	937	14	an	an	DET
ftr-449	937	15	unlapsed	unlapsed	ADJ
ftr-449	937	16	power	power	NOUN
ftr-449	937	17	will	will	AUX
ftr-449	937	18	be	be	AUX
ftr-449	937	19	included	include	VERB
ftr-449	937	20	in	in	ADP
ftr-449	937	21	her	her	PRON
ftr-449	937	22	gross	gross	ADJ
ftr-449	937	23	estate	estate	NOUN
ftr-449	937	24	.	.	PUNCT
ftr-449	938	1	53	53	NUM
ftr-449	938	2	a	a	DET
ftr-449	938	3	5	5	NUM
ftr-449	938	4	and	and	CCONJ
ftr-449	938	5	5	5	NUM
ftr-449	938	6	power	power	NOUN
ftr-449	938	7	can	can	AUX
ftr-449	938	8	be	be	AUX
ftr-449	938	9	actuarially	actuarially	ADV
ftr-449	938	10	valued	value	VERB
ftr-449	938	11	.	.	PUNCT
ftr-449	939	1	5	5	NUM
ftr-449	939	2	4	4	NUM
ftr-449	939	3	consequently	consequently	ADV
ftr-449	939	4	,	,	PUNCT
ftr-449	939	5	giving	give	VERB
ftr-449	939	6	w	w	ADP
ftr-449	939	7	this	this	DET
ftr-449	939	8	power	power	NOUN
ftr-449	939	9	in	in	ADP
ftr-449	939	10	h	h	PROPN
ftr-449	939	11	trust	trust	NOUN
ftr-449	939	12	should	should	AUX
ftr-449	939	13	increase	increase	VERB
ftr-449	939	14	the	the	DET
ftr-449	939	15	value	value	NOUN
ftr-449	939	16	of	of	ADP
ftr-449	939	17	her	her	PRON
ftr-449	939	18	life	life	NOUN
ftr-449	939	19	estate	estate	NOUN
ftr-449	939	20	,	,	PUNCT
ftr-449	939	21	and	and	CCONJ
ftr-449	939	22	hence	hence	ADV
ftr-449	939	23	the	the	DET
ftr-449	939	24	section	section	NOUN
ftr-449	939	25	2043	2043	NUM
ftr-449	939	26	(	(	PUNCT
ftr-449	939	27	a	a	PRON
ftr-449	939	28	)	)	PUNCT
ftr-449	939	29	offset	offset	NOUN
ftr-449	939	30	,	,	PUNCT
ftr-449	939	31	and	and	CCONJ
ftr-449	939	32	also	also	ADV
ftr-449	939	33	make	make	VERB
ftr-449	939	34	it	it	PRON
ftr-449	939	35	more	more	ADV
ftr-449	939	36	likely	likely	ADJ
ftr-449	939	37	that	that	SCONJ
ftr-449	939	38	w	w	PROPN
ftr-449	939	39	's	's	PART
ftr-449	939	40	estate	estate	NOUN
ftr-449	939	41	will	will	AUX
ftr-449	939	42	satisfy	satisfy	VERB
ftr-449	939	43	the	the	DET
ftr-449	939	44	"	"	PUNCT
ftr-449	939	45	adequate	adequate	ADJ
ftr-449	939	46	and	and	CCONJ
ftr-449	939	47	full	full	ADJ
ftr-449	939	48	consideration	consideration	NOUN
ftr-449	939	49	"	"	PUNCT
ftr-449	939	50	exception	exception	NOUN
ftr-449	939	51	to	to	PART
ftr-449	939	52	section	section	VERB
ftr-449	939	53	2036."5	2036."5	PRON
ftr-449	939	54	on	on	ADP
ftr-449	939	55	the	the	DET
ftr-449	939	56	other	other	ADJ
ftr-449	939	57	hand	hand	NOUN
ftr-449	939	58	,	,	PUNCT
ftr-449	939	59	h	h	NOUN
ftr-449	939	60	should	should	AUX
ftr-449	939	61	not	not	PART
ftr-449	939	62	give	give	VERB
ftr-449	939	63	w	w	ADP
ftr-449	939	64	or	or	CCONJ
ftr-449	939	65	the	the	DET
ftr-449	939	66	trustee	trustee	NOUN
ftr-449	939	67	any	any	DET
ftr-449	939	68	power	power	NOUN
ftr-449	939	69	over	over	ADP
ftr-449	939	70	the	the	DET
ftr-449	939	71	principal	principal	NOUN
ftr-449	939	72	of	of	ADP
ftr-449	939	73	h	h	PROPN
ftr-449	939	74	trust	trust	PROPN
ftr-449	939	75	.	.	PUNCT
ftr-449	940	1	h	h	PROPN
ftr-449	940	2	should	should	AUX
ftr-449	940	3	be	be	AUX
ftr-449	940	4	particularly	particularly	ADV
ftr-449	940	5	wary	wary	ADJ
ftr-449	940	6	of	of	ADP
ftr-449	940	7	giving	give	VERB
ftr-449	940	8	w	w	ADP
ftr-449	940	9	a	a	DET
ftr-449	940	10	power	power	NOUN
ftr-449	940	11	to	to	ADP
ftr-449	940	12	148	148	NUM
ftr-449	940	13	.	.	PUNCT
ftr-449	941	1	sections	section	NOUN
ftr-449	941	2	2036	2036	NUM
ftr-449	941	3	through	through	ADP
ftr-449	941	4	2038	2038	NUM
ftr-449	941	5	will	will	AUX
ftr-449	941	6	not	not	PART
ftr-449	941	7	apply	apply	VERB
ftr-449	941	8	because	because	SCONJ
ftr-449	941	9	wis	wis	PROPN
ftr-449	941	10	not	not	PART
ftr-449	941	11	the	the	DET
ftr-449	941	12	"	"	PUNCT
ftr-449	941	13	transferor	transferor	NOUN
ftr-449	941	14	"	"	PUNCT
ftr-449	941	15	of	of	ADP
ftr-449	941	16	h	h	PROPN
ftr-449	941	17	trust	trust	NOUN
ftr-449	941	18	;	;	PUNCT
ftr-449	941	19	section	section	NOUN
ftr-449	941	20	2041	2041	NUM
ftr-449	941	21	will	will	AUX
ftr-449	941	22	not	not	PART
ftr-449	941	23	apply	apply	VERB
ftr-449	941	24	because	because	SCONJ
ftr-449	941	25	whad	whad	VERB
ftr-449	941	26	no	no	DET
ftr-449	941	27	power	power	NOUN
ftr-449	941	28	over	over	ADP
ftr-449	941	29	h	h	PROPN
ftr-449	941	30	trust	trust	NOUN
ftr-449	941	31	at	at	ADP
ftr-449	941	32	her	her	PRON
ftr-449	941	33	death	death	NOUN
ftr-449	941	34	.	.	PUNCT
ftr-449	942	1	149	149	NUM
ftr-449	942	2	.	.	PUNCT
ftr-449	943	1	see	see	VERB
ftr-449	943	2	irc	irc	PROPN
ftr-449	943	3	§	§	PROPN
ftr-449	943	4	§	§	PROPN
ftr-449	943	5	2041(b)(1)(a	2041(b)(1)(a	NUM
ftr-449	943	6	)	)	PUNCT
ftr-449	943	7	,	,	PUNCT
ftr-449	943	8	2514(c)(1	2514(c)(1	NUM
ftr-449	943	9	)	)	PUNCT
ftr-449	943	10	.	.	PUNCT
ftr-449	944	1	150	150	NUM
ftr-449	944	2	.	.	PUNCT
ftr-449	944	3	section	section	NOUN
ftr-449	944	4	2514(b	2514(b	NOUN
ftr-449	944	5	)	)	PUNCT
ftr-449	944	6	treats	treat	VERB
ftr-449	944	7	only	only	ADV
ftr-449	944	8	the	the	DET
ftr-449	944	9	exercise	exercise	NOUN
ftr-449	944	10	or	or	CCONJ
ftr-449	944	11	release	release	NOUN
ftr-449	944	12	of	of	ADP
ftr-449	944	13	a	a	DET
ftr-449	944	14	general	general	ADJ
ftr-449	944	15	power	power	NOUN
ftr-449	944	16	as	as	ADP
ftr-449	944	17	a	a	DET
ftr-449	944	18	"	"	PUNCT
ftr-449	944	19	transfer	transfer	NOUN
ftr-449	944	20	"	"	PUNCT
ftr-449	944	21	of	of	ADP
ftr-449	944	22	property	property	NOUN
ftr-449	944	23	by	by	ADP
ftr-449	944	24	the	the	DET
ftr-449	944	25	power	power	NOUN
ftr-449	944	26	holder	holder	NOUN
ftr-449	944	27	,	,	PUNCT
ftr-449	944	28	and	and	CCONJ
ftr-449	944	29	§	§	PROPN
ftr-449	944	30	2041(a)(2	2041(a)(2	NOUN
ftr-449	944	31	)	)	PUNCT
ftr-449	944	32	only	only	ADV
ftr-449	944	33	includes	include	VERB
ftr-449	944	34	in	in	ADP
ftr-449	944	35	the	the	DET
ftr-449	944	36	gross	gross	ADJ
ftr-449	944	37	estate	estate	NOUN
ftr-449	944	38	property	property	NOUN
ftr-449	944	39	over	over	ADP
ftr-449	944	40	which	which	PRON
ftr-449	944	41	the	the	DET
ftr-449	944	42	power	power	NOUN
ftr-449	944	43	holder	holder	NOUN
ftr-449	944	44	held	hold	VERB
ftr-449	944	45	a	a	DET
ftr-449	944	46	general	general	ADJ
ftr-449	944	47	power	power	NOUN
ftr-449	944	48	at	at	ADP
ftr-449	944	49	the	the	DET
ftr-449	944	50	time	time	NOUN
ftr-449	944	51	of	of	ADP
ftr-449	944	52	his	his	PRON
ftr-449	944	53	death	death	NOUN
ftr-449	944	54	.	.	PUNCT
ftr-449	945	1	151	151	NUM
ftr-449	945	2	.	.	PUNCT
ftr-449	946	1	cf	cf	NOUN
ftr-449	946	2	.	.	PUNCT
ftr-449	947	1	robinette	robinette	PROPN
ftr-449	947	2	v.	v.	ADP
ftr-449	947	3	helvering	helvering	PROPN
ftr-449	947	4	,	,	PUNCT
ftr-449	947	5	318	318	NUM
ftr-449	947	6	u.s	u.s	PROPN
ftr-449	947	7	.	.	PROPN
ftr-449	947	8	184	184	NUM
ftr-449	947	9	(	(	PUNCT
ftr-449	947	10	1943	1943	NUM
ftr-449	947	11	)	)	PUNCT
ftr-449	947	12	.	.	PUNCT
ftr-449	948	1	in	in	ADP
ftr-449	948	2	estate	estate	NOUN
ftr-449	948	3	of	of	ADP
ftr-449	948	4	pardee	pardee	PROPN
ftr-449	948	5	v.	v.	PROPN
ftr-449	948	6	commissioner	commissioner	PROPN
ftr-449	948	7	,	,	PUNCT
ftr-449	948	8	49	49	NUM
ftr-449	948	9	t.c	t.c	PROPN
ftr-449	948	10	.	.	PROPN
ftr-449	948	11	140	140	NUM
ftr-449	948	12	(	(	PUNCT
ftr-449	948	13	1967	1967	NUM
ftr-449	948	14	)	)	PUNCT
ftr-449	948	15	,	,	PUNCT
ftr-449	948	16	the	the	DET
ftr-449	948	17	court	court	NOUN
ftr-449	948	18	refused	refuse	VERB
ftr-449	948	19	to	to	PART
ftr-449	948	20	value	value	VERB
ftr-449	948	21	the	the	DET
ftr-449	948	22	effect	effect	NOUN
ftr-449	948	23	of	of	ADP
ftr-449	948	24	a	a	DET
ftr-449	948	25	divorce	divorce	NOUN
ftr-449	948	26	court	court	NOUN
ftr-449	948	27	's	's	PART
ftr-449	948	28	continuing	continue	VERB
ftr-449	948	29	power	power	NOUN
ftr-449	948	30	to	to	PART
ftr-449	948	31	increase	increase	VERB
ftr-449	948	32	decedent	decedent	NOUN
ftr-449	948	33	's	's	PART
ftr-449	948	34	support	support	NOUN
ftr-449	948	35	obligation	obligation	NOUN
ftr-449	948	36	if	if	SCONJ
ftr-449	948	37	the	the	DET
ftr-449	948	38	need	need	NOUN
ftr-449	948	39	arose	arise	VERB
ftr-449	948	40	,	,	PUNCT
ftr-449	948	41	because	because	SCONJ
ftr-449	948	42	any	any	DET
ftr-449	948	43	such	such	ADJ
ftr-449	948	44	increase	increase	NOUN
ftr-449	948	45	was	be	AUX
ftr-449	948	46	"	"	PUNCT
ftr-449	948	47	dependent	dependent	ADJ
ftr-449	948	48	upon	upon	SCONJ
ftr-449	948	49	a	a	DET
ftr-449	948	50	contingency	contingency	NOUN
ftr-449	948	51	beyond	beyond	ADP
ftr-449	948	52	decedent	decedent	NOUN
ftr-449	948	53	's	's	PART
ftr-449	948	54	control	control	NOUN
ftr-449	948	55	.	.	PUNCT
ftr-449	948	56	"	"	PUNCT
ftr-449	949	1	i	i	PRON
ftr-449	949	2	d.	d.	PROPN
ftr-449	949	3	at	at	ADP
ftr-449	949	4	149	149	NUM
ftr-449	949	5	.	.	PUNCT
ftr-449	950	1	152	152	NUM
ftr-449	950	2	.	.	PUNCT
ftr-449	951	1	see	see	VERB
ftr-449	951	2	irc	irc	PROPN
ftr-449	951	3	§	§	PROPN
ftr-449	951	4	2514(e	2514(e	NUM
ftr-449	951	5	)	)	PUNCT
ftr-449	951	6	.	.	PUNCT
ftr-449	952	1	153	153	NUM
ftr-449	952	2	.	.	PUNCT
ftr-449	953	1	see	see	VERB
ftr-449	953	2	irc	irc	PROPN
ftr-449	953	3	§	§	PROPN
ftr-449	953	4	2041(a)(2	2041(a)(2	NOUN
ftr-449	953	5	)	)	PUNCT
ftr-449	953	6	.	.	PUNCT
ftr-449	954	1	154	154	NUM
ftr-449	954	2	.	.	PUNCT
ftr-449	955	1	see	see	VERB
ftr-449	955	2	,	,	PUNCT
ftr-449	955	3	e.g.	e.g.	ADV
ftr-449	955	4	,	,	PUNCT
ftr-449	955	5	rev	rev	PROPN
ftr-449	955	6	.	.	PROPN
ftr-449	956	1	rul	rul	PROPN
ftr-449	956	2	.	.	PUNCT
ftr-449	957	1	79	79	NUM
ftr-449	957	2	-	-	SYM
ftr-449	957	3	211	211	NUM
ftr-449	957	4	,	,	PUNCT
ftr-449	957	5	1979	1979	NUM
ftr-449	957	6	-	-	SYM
ftr-449	957	7	2	2	NUM
ftr-449	957	8	c.b	c.b	PROPN
ftr-449	957	9	.	.	PROPN
ftr-449	957	10	319	319	NUM
ftr-449	957	11	(	(	PUNCT
ftr-449	957	12	value	value	NOUN
ftr-449	957	13	of	of	ADP
ftr-449	957	14	decedent	decedent	NOUN
ftr-449	957	15	's	's	PART
ftr-449	957	16	5	5	NUM
ftr-449	957	17	and	and	CCONJ
ftr-449	957	18	5	5	NUM
ftr-449	957	19	power	power	NOUN
ftr-449	957	20	,	,	PUNCT
ftr-449	957	21	as	as	SCONJ
ftr-449	957	22	determined	determine	VERB
ftr-449	957	23	"	"	PUNCT
ftr-449	957	24	[	[	X
ftr-449	957	25	o]n	o]n	X
ftr-449	957	26	the	the	DET
ftr-449	957	27	basis	basis	NOUN
ftr-449	957	28	of	of	ADP
ftr-449	957	29	recognized	recognize	VERB
ftr-449	957	30	actuarial	actuarial	ADJ
ftr-449	957	31	principles	principle	NOUN
ftr-449	957	32	,	,	PUNCT
ftr-449	957	33	"	"	PUNCT
ftr-449	957	34	qualified	qualified	ADJ
ftr-449	957	35	for	for	ADP
ftr-449	957	36	credit	credit	NOUN
ftr-449	957	37	for	for	ADP
ftr-449	957	38	tax	tax	NOUN
ftr-449	957	39	on	on	ADP
ftr-449	957	40	prior	prior	ADJ
ftr-449	957	41	transfers	transfer	NOUN
ftr-449	957	42	under	under	ADP
ftr-449	957	43	§	§	PROPN
ftr-449	957	44	2013(a	2013(a	NUM
ftr-449	957	45	)	)	PUNCT
ftr-449	957	46	)	)	PUNCT
ftr-449	957	47	.	.	PUNCT
ftr-449	958	1	155	155	NUM
ftr-449	958	2	.	.	PUNCT
ftr-449	959	1	professor	professor	PROPN
ftr-449	959	2	johanson	johanson	PROPN
ftr-449	959	3	asserts	assert	VERB
ftr-449	959	4	that	that	SCONJ
ftr-449	959	5	a	a	DET
ftr-449	959	6	5	5	NUM
ftr-449	959	7	and	and	CCONJ
ftr-449	959	8	5	5	NUM
ftr-449	959	9	power	power	NOUN
ftr-449	959	10	should	should	AUX
ftr-449	959	11	not	not	PART
ftr-449	959	12	be	be	AUX
ftr-449	959	13	counted	count	VERB
ftr-449	959	14	in	in	ADP
ftr-449	959	15	computing	compute	VERB
ftr-449	959	16	the	the	DET
ftr-449	959	17	value	value	NOUN
ftr-449	959	18	of	of	ADP
ftr-449	959	19	wtrust	wtrust	NOUN
ftr-449	959	20	since	since	SCONJ
ftr-449	959	21	there	there	PRON
ftr-449	959	22	is	be	VERB
ftr-449	959	23	no	no	DET
ftr-449	959	24	certainty	certainty	NOUN
ftr-449	959	25	that	that	PRON
ftr-449	959	26	wwill	wwill	AUX
ftr-449	959	27	exercise	exercise	VERB
ftr-449	959	28	it	it	PRON
ftr-449	959	29	.	.	PUNCT
ftr-449	960	1	see	see	VERB
ftr-449	960	2	johanson	johanson	PROPN
ftr-449	960	3	,	,	PUNCT
ftr-449	960	4	supra	supra	PROPN
ftr-449	960	5	note	note	NOUN
ftr-449	960	6	71	71	NUM
ftr-449	960	7	,	,	PUNCT
ftr-449	960	8	at	at	ADP
ftr-449	960	9	1301	1301	NUM
ftr-449	960	10	.	.	PUNCT
ftr-449	961	1	this	this	PRON
ftr-449	961	2	seems	seem	VERB
ftr-449	961	3	almost	almost	ADV
ftr-449	961	4	certainly	certainly	ADV
ftr-449	961	5	wrong	wrong	ADJ
ftr-449	961	6	since	since	SCONJ
ftr-449	961	7	the	the	DET
ftr-449	961	8	value	value	NOUN
ftr-449	961	9	of	of	ADP
ftr-449	961	10	an	an	DET
ftr-449	961	11	interest	interest	NOUN
ftr-449	961	12	is	be	AUX
ftr-449	961	13	measured	measure	VERB
ftr-449	961	14	by	by	ADP
ftr-449	961	15	the	the	DET
ftr-449	961	16	powers	power	NOUN
ftr-449	961	17	it	it	PRON
ftr-449	961	18	confers	confer	VERB
ftr-449	961	19	rather	rather	ADV
ftr-449	961	20	than	than	ADP
ftr-449	961	21	the	the	DET
ftr-449	961	22	donee	donee	NOUN
ftr-449	961	23	's	's	PART
ftr-449	961	24	subsequent	subsequent	ADJ
ftr-449	961	25	decision	decision	NOUN
ftr-449	961	26	whether	whether	SCONJ
ftr-449	961	27	to	to	PART
ftr-449	961	28	exercise	exercise	VERB
ftr-449	961	29	such	such	ADJ
ftr-449	961	30	powers	power	NOUN
ftr-449	961	31	.	.	PUNCT
ftr-449	962	1	thus	thus	ADV
ftr-449	962	2	,	,	PUNCT
ftr-449	962	3	the	the	DET
ftr-449	962	4	holder	holder	NOUN
ftr-449	962	5	of	of	ADP
ftr-449	962	6	a	a	DET
ftr-449	962	7	"	"	PUNCT
ftr-449	962	8	crummey	crummey	NOUN
ftr-449	962	9	"	"	PUNCT
ftr-449	962	10	power	power	NOUN
ftr-449	962	11	is	be	AUX
ftr-449	962	12	treated	treat	VERB
ftr-449	962	13	as	as	ADP
ftr-449	962	14	receiving	receive	VERB
ftr-449	962	15	a	a	DET
ftr-449	962	16	present	present	ADJ
ftr-449	962	17	interest	interest	NOUN
ftr-449	962	18	gift	gift	NOUN
ftr-449	962	19	equal	equal	ADJ
ftr-449	962	20	to	to	ADP
ftr-449	962	21	the	the	DET
ftr-449	962	22	value	value	NOUN
ftr-449	962	23	of	of	ADP
ftr-449	962	24	the	the	DET
ftr-449	962	25	property	property	NOUN
ftr-449	962	26	he	he	PRON
ftr-449	962	27	could	could	AUX
ftr-449	962	28	withdraw	withdraw	VERB
ftr-449	962	29	,	,	PUNCT
ftr-449	962	30	even	even	ADV
ftr-449	962	31	if	if	SCONJ
ftr-449	962	32	he	he	PRON
ftr-449	962	33	fails	fail	VERB
ftr-449	962	34	to	to	PART
ftr-449	962	35	exercise	exercise	VERB
ftr-449	962	36	it	it	PRON
ftr-449	962	37	.	.	PUNCT
ftr-449	963	1	see	see	VERB
ftr-449	963	2	crummey	crummey	PROPN
ftr-449	963	3	v.	v.	PROPN
ftr-449	963	4	commissioner	commissioner	NOUN
ftr-449	963	5	,	,	PUNCT
ftr-449	963	6	397	397	NUM
ftr-449	963	7	f.2d	f.2d	SYM
ftr-449	963	8	82	82	NUM
ftr-449	963	9	(	(	PUNCT
ftr-449	963	10	9th	9th	ADJ
ftr-449	963	11	cir	cir	NOUN
ftr-449	963	12	.	.	PUNCT
ftr-449	963	13	1968	1968	NUM
ftr-449	963	14	)	)	PUNCT
ftr-449	963	15	.	.	PUNCT
ftr-449	964	1	[	[	X
ftr-449	964	2	vol	vol	NOUN
ftr-449	964	3	4:8	4:8	NUM
ftr-449	964	4	estate	estate	NOUN
ftr-449	964	5	and	and	CCONJ
ftr-449	964	6	git	git	NOUN
ftr-449	964	7	tax	tax	NOUN
ftr-449	964	8	effects	effect	NOUN
ftr-449	964	9	of	of	ADP
ftr-449	964	10	selling	sell	VERB
ftr-449	964	11	a	a	DET
ftr-449	964	12	remainder	remainder	NOUN
ftr-449	964	13	invade	invade	VERB
ftr-449	964	14	the	the	DET
ftr-449	964	15	principal	principal	NOUN
ftr-449	964	16	of	of	ADP
ftr-449	964	17	w	w	PROPN
ftr-449	964	18	trust	trust	NOUN
ftr-449	964	19	which	which	PRON
ftr-449	964	20	can	can	AUX
ftr-449	964	21	not	not	PART
ftr-449	964	22	be	be	AUX
ftr-449	964	23	quantified	quantify	VERB
ftr-449	964	24	(	(	PUNCT
ftr-449	964	25	e.g.	e.g.	ADV
ftr-449	964	26	,	,	PUNCT
ftr-449	964	27	a	a	DET
ftr-449	964	28	power	power	NOUN
ftr-449	964	29	to	to	PART
ftr-449	964	30	invade	invade	VERB
ftr-449	964	31	for	for	ADP
ftr-449	964	32	w	w	PROPN
ftr-449	964	33	's	's	PART
ftr-449	964	34	happiness	happiness	NOUN
ftr-449	964	35	)	)	PUNCT
ftr-449	964	36	.	.	PUNCT
ftr-449	965	1	where	where	SCONJ
ftr-449	965	2	such	such	ADJ
ftr-449	965	3	open	open	ADJ
ftr-449	965	4	-	-	PUNCT
ftr-449	965	5	ended	end	VERB
ftr-449	965	6	powers	power	NOUN
ftr-449	965	7	exist	exist	VERB
ftr-449	965	8	,	,	PUNCT
ftr-449	965	9	iv	iv	PRON
ftr-449	965	10	may	may	AUX
ftr-449	965	11	be	be	AUX
ftr-449	965	12	unable	unable	ADJ
ftr-449	965	13	to	to	PART
ftr-449	965	14	establish	establish	VERB
ftr-449	965	15	that	that	SCONJ
ftr-449	965	16	she	she	PRON
ftr-449	965	17	has	have	AUX
ftr-449	965	18	"	"	PUNCT
ftr-449	965	19	transferred	transfer	VERB
ftr-449	965	20	"	"	PUNCT
ftr-449	965	21	anything	anything	PRON
ftr-449	965	22	to	to	PART
ftr-449	965	23	anybod	anybod	VERB
ftr-449	965	24	.	.	PUNCT
ftr-449	966	1	56	56	NUM
ftr-449	966	2	if	if	SCONJ
ftr-449	966	3	there	there	PRON
ftr-449	966	4	is	be	VERB
ftr-449	966	5	no	no	DET
ftr-449	966	6	transfer	transfer	NOUN
ftr-449	966	7	,	,	PUNCT
ftr-449	966	8	then	then	ADV
ftr-449	966	9	there	there	PRON
ftr-449	966	10	is	be	VERB
ftr-449	966	11	no	no	DET
ftr-449	966	12	"	"	PUNCT
ftr-449	966	13	consideration	consideration	NOUN
ftr-449	966	14	,	,	PUNCT
ftr-449	966	15	"	"	PUNCT
ftr-449	966	16	since	since	SCONJ
ftr-449	966	17	there	there	PRON
ftr-449	966	18	can	can	AUX
ftr-449	966	19	be	be	AUX
ftr-449	966	20	no	no	DET
ftr-449	966	21	consideration	consideration	NOUN
ftr-449	966	22	for	for	ADP
ftr-449	966	23	a	a	DET
ftr-449	966	24	transfer	transfer	NOUN
ftr-449	966	25	that	that	PRON
ftr-449	966	26	never	never	ADV
ftr-449	966	27	occurred	occur	VERB
ftr-449	966	28	.	.	PUNCT
ftr-449	966	29	'	'	PUNCT
ftr-449	967	1	57	57	NUM
ftr-449	967	2	w	w	PROPN
ftr-449	967	3	's	's	PART
ftr-449	967	4	estate	estate	NOUN
ftr-449	967	5	would	would	AUX
ftr-449	967	6	not	not	PART
ftr-449	967	7	qualify	qualify	VERB
ftr-449	967	8	for	for	ADP
ftr-449	967	9	either	either	CCONJ
ftr-449	967	10	the	the	DET
ftr-449	967	11	section	section	NOUN
ftr-449	967	12	2043	2043	NUM
ftr-449	967	13	offset	offset	NOUN
ftr-449	967	14	or	or	CCONJ
ftr-449	967	15	the	the	DET
ftr-449	967	16	"	"	PUNCT
ftr-449	967	17	bona	bona	ADJ
ftr-449	967	18	fide	fide	ADJ
ftr-449	967	19	sale	sale	NOUN
ftr-449	967	20	"	"	PUNCT
ftr-449	967	21	exclusion	exclusion	NOUN
ftr-449	967	22	under	under	ADP
ftr-449	967	23	section	section	NOUN
ftr-449	967	24	2036	2036	NUM
ftr-449	967	25	,	,	PUNCT
ftr-449	967	26	since	since	SCONJ
ftr-449	967	27	both	both	PRON
ftr-449	967	28	these	these	DET
ftr-449	967	29	benefits	benefit	NOUN
ftr-449	967	30	depend	depend	VERB
ftr-449	967	31	upon	upon	SCONJ
ftr-449	967	32	there	there	PRON
ftr-449	967	33	being	be	AUX
ftr-449	967	34	a	a	DET
ftr-449	967	35	transfer	transfer	NOUN
ftr-449	967	36	for	for	ADP
ftr-449	967	37	"	"	PUNCT
ftr-449	967	38	consideration	consideration	NOUN
ftr-449	967	39	.	.	PUNCT
ftr-449	968	1	"'8	"'8	PROPN
ftr-449	968	2	h	h	PROPN
ftr-449	968	3	should	should	AUX
ftr-449	968	4	also	also	ADV
ftr-449	968	5	avoid	avoid	VERB
ftr-449	968	6	giving	give	VERB
ftr-449	968	7	w	w	ADP
ftr-449	968	8	even	even	ADV
ftr-449	968	9	a	a	DET
ftr-449	968	10	quantifiable	quantifiable	ADJ
ftr-449	968	11	power	power	NOUN
ftr-449	968	12	to	to	PART
ftr-449	968	13	invade	invade	VERB
ftr-449	968	14	the	the	DET
ftr-449	968	15	principal	principal	NOUN
ftr-449	968	16	of	of	ADP
ftr-449	968	17	w	w	PROPN
ftr-449	968	18	trust	trust	NOUN
ftr-449	968	19	for	for	ADP
ftr-449	968	20	herself	herself	PRON
ftr-449	968	21	,	,	PUNCT
ftr-449	968	22	such	such	ADJ
ftr-449	968	23	as	as	ADP
ftr-449	968	24	a	a	DET
ftr-449	968	25	5	5	NUM
ftr-449	968	26	and	and	CCONJ
ftr-449	968	27	5	5	NUM
ftr-449	968	28	power	power	NOUN
ftr-449	968	29	.	.	PUNCT
ftr-449	969	1	such	such	DET
ftr-449	969	2	a	a	DET
ftr-449	969	3	power	power	NOUN
ftr-449	969	4	will	will	AUX
ftr-449	969	5	reduce	reduce	VERB
ftr-449	969	6	the	the	DET
ftr-449	969	7	value	value	NOUN
ftr-449	969	8	of	of	ADP
ftr-449	969	9	w	w	PROPN
ftr-449	969	10	's	's	PART
ftr-449	969	11	transfer	transfer	NOUN
ftr-449	969	12	to	to	ADP
ftr-449	969	13	c	c	NOUN
ftr-449	969	14	and	and	CCONJ
ftr-449	969	15	therefore	therefore	ADV
ftr-449	969	16	increase	increase	VERB
ftr-449	969	17	the	the	DET
ftr-449	969	18	likelihood	likelihood	NOUN
ftr-449	969	19	that	that	SCONJ
ftr-449	969	20	w	w	NOUN
ftr-449	969	21	received	receive	VERB
ftr-449	969	22	full	full	ADJ
ftr-449	969	23	consideration	consideration	NOUN
ftr-449	969	24	for	for	ADP
ftr-449	969	25	that	that	DET
ftr-449	969	26	transfer	transfer	NOUN
ftr-449	969	27	.	.	PUNCT
ftr-449	970	1	on	on	ADP
ftr-449	970	2	the	the	DET
ftr-449	970	3	other	other	ADJ
ftr-449	970	4	hand	hand	NOUN
ftr-449	970	5	,	,	PUNCT
ftr-449	970	6	release	release	NOUN
ftr-449	970	7	or	or	CCONJ
ftr-449	970	8	even	even	ADV
ftr-449	970	9	a	a	DET
ftr-449	970	10	lapse	lapse	NOUN
ftr-449	970	11	of	of	ADP
ftr-449	970	12	such	such	DET
ftr-449	970	13	a	a	DET
ftr-449	970	14	power	power	NOUN
ftr-449	970	15	will	will	AUX
ftr-449	970	16	be	be	AUX
ftr-449	970	17	a	a	DET
ftr-449	970	18	taxable	taxable	ADJ
ftr-449	970	19	gift	gift	NOUN
ftr-449	970	20	to	to	ADP
ftr-449	970	21	the	the	DET
ftr-449	970	22	extent	extent	NOUN
ftr-449	970	23	of	of	ADP
ftr-449	970	24	the	the	DET
ftr-449	970	25	amount	amount	NOUN
ftr-449	970	26	released	release	VERB
ftr-449	970	27	(	(	PUNCT
ftr-449	970	28	less	less	ADV
ftr-449	970	29	any	any	DET
ftr-449	970	30	applicable	applicable	ADJ
ftr-449	970	31	annual	annual	ADJ
ftr-449	970	32	exclusion).'5	exclusion).'5	NOUN
ftr-449	970	33	9	9	NUM
ftr-449	970	34	w	w	PROPN
ftr-449	970	35	's	's	PART
ftr-449	970	36	power	power	NOUN
ftr-449	970	37	is	be	AUX
ftr-449	970	38	not	not	PART
ftr-449	970	39	a	a	DET
ftr-449	970	40	"	"	PUNCT
ftr-449	970	41	power	power	NOUN
ftr-449	970	42	of	of	ADP
ftr-449	970	43	appointment	appointment	NOUN
ftr-449	970	44	"	"	PUNCT
ftr-449	970	45	within	within	ADP
ftr-449	970	46	the	the	DET
ftr-449	970	47	meaning	meaning	NOUN
ftr-449	970	48	of	of	ADP
ftr-449	970	49	the	the	DET
ftr-449	970	50	gift	gift	NOUN
ftr-449	970	51	and	and	CCONJ
ftr-449	970	52	estate	estate	NOUN
ftr-449	970	53	tax	tax	NOUN
ftr-449	970	54	law	law	NOUN
ftr-449	970	55	,	,	PUNCT
ftr-449	970	56	since	since	SCONJ
ftr-449	970	57	iv	iv	NOUN
ftr-449	970	58	,	,	PUNCT
ftr-449	970	59	rather	rather	ADV
ftr-449	970	60	than	than	ADP
ftr-449	970	61	a	a	DET
ftr-449	970	62	third	third	ADJ
ftr-449	970	63	party	party	NOUN
ftr-449	970	64	,	,	PUNCT
ftr-449	970	65	created	create	VERB
ftr-449	970	66	the	the	DET
ftr-449	970	67	power	power	NOUN
ftr-449	970	68	.	.	PUNCT
ftr-449	971	1	"6	"6	NOUN
ftr-449	971	2	consequently	consequently	ADV
ftr-449	971	3	,	,	PUNCT
ftr-449	971	4	the	the	DET
ftr-449	971	5	exemption	exemption	NOUN
ftr-449	971	6	from	from	ADP
ftr-449	971	7	gift	gift	NOUN
ftr-449	971	8	tax	tax	NOUN
ftr-449	971	9	accorded	accord	VERB
ftr-449	971	10	by	by	ADP
ftr-449	971	11	section	section	NOUN
ftr-449	971	12	2514(e	2514(e	NUM
ftr-449	971	13	)	)	PUNCT
ftr-449	971	14	to	to	ADP
ftr-449	971	15	lapses	lapse	NOUN
ftr-449	971	16	of	of	ADP
ftr-449	971	17	5	5	NUM
ftr-449	971	18	and	and	CCONJ
ftr-449	971	19	5	5	NUM
ftr-449	971	20	powers	power	NOUN
ftr-449	971	21	created	create	VERB
ftr-449	971	22	by	by	ADP
ftr-449	971	23	others	other	NOUN
ftr-449	971	24	does	do	AUX
ftr-449	971	25	not	not	PART
ftr-449	971	26	apply	apply	VERB
ftr-449	971	27	.	.	PUNCT
ftr-449	972	1	'1	'1	PROPN
ftr-449	972	2	6	6	NUM
ftr-449	972	3	156	156	NUM
ftr-449	972	4	.	.	PUNCT
ftr-449	973	1	see	see	VERB
ftr-449	973	2	johanson	johanson	PROPN
ftr-449	973	3	,	,	PUNCT
ftr-449	973	4	supra	supra	PROPN
ftr-449	973	5	note	note	NOUN
ftr-449	973	6	71	71	NUM
ftr-449	973	7	,	,	PUNCT
ftr-449	973	8	at	at	ADP
ftr-449	973	9	1302	1302	NUM
ftr-449	973	10	-	-	SYM
ftr-449	973	11	11	11	NUM
ftr-449	973	12	.	.	PUNCT
ftr-449	974	1	157	157	NUM
ftr-449	974	2	.	.	PUNCT
ftr-449	975	1	see	see	VERB
ftr-449	975	2	johanson	johanson	PROPN
ftr-449	975	3	,	,	PUNCT
ftr-449	975	4	supra	supra	PROPN
ftr-449	975	5	note	note	VERB
ftr-449	975	6	7	7	NUM
ftr-449	975	7	1	1	NUM
ftr-449	975	8	,	,	PUNCT
ftr-449	975	9	at	at	ADP
ftr-449	975	10	1302	1302	NUM
ftr-449	975	11	(	(	PUNCT
ftr-449	975	12	"	"	PUNCT
ftr-449	975	13	in	in	ADP
ftr-449	975	14	order	order	NOUN
ftr-449	975	15	to	to	PART
ftr-449	975	16	qualify	qualify	VERB
ftr-449	975	17	for	for	ADP
ftr-449	975	18	a	a	DET
ftr-449	975	19	section	section	NOUN
ftr-449	975	20	2043(a	2043(a	NUM
ftr-449	975	21	)	)	PUNCT
ftr-449	975	22	consideration	consideration	NOUN
ftr-449	975	23	offset	offset	NOUN
ftr-449	975	24	,	,	PUNCT
ftr-449	975	25	the	the	DET
ftr-449	975	26	wife	wife	NOUN
ftr-449	975	27	must	must	AUX
ftr-449	975	28	give	give	VERB
ftr-449	975	29	something	something	PRON
ftr-449	975	30	up	up	ADP
ftr-449	975	31	in	in	ADP
ftr-449	975	32	exchange	exchange	NOUN
ftr-449	975	33	for	for	ADP
ftr-449	975	34	the	the	DET
ftr-449	975	35	interest	interest	NOUN
ftr-449	975	36	she	she	PRON
ftr-449	975	37	receives	receive	VERB
ftr-449	975	38	from	from	ADP
ftr-449	975	39	her	her	PRON
ftr-449	975	40	husband	husband	NOUN
ftr-449	975	41	"	"	PUNCT
ftr-449	975	42	)	)	PUNCT
ftr-449	976	1	;	;	PUNCT
ftr-449	976	2	see	see	VERB
ftr-449	976	3	also	also	ADV
ftr-449	976	4	stephens	stephen	VERB
ftr-449	976	5	et	et	PROPN
ftr-449	976	6	al	al	PROPN
ftr-449	976	7	.	.	PROPN
ftr-449	976	8	,	,	PUNCT
ftr-449	976	9	supra	supra	PROPN
ftr-449	976	10	note	note	NOUN
ftr-449	976	11	123	123	NUM
ftr-449	976	12	,	,	PUNCT
ftr-449	976	13	at	at	ADP
ftr-449	976	14	i	i	PRON
ftr-449	976	15	4.08[7[d	4.08[7[d	NOUN
ftr-449	976	16	]	]	X
ftr-449	976	17	n.	n.	NOUN
ftr-449	976	18	129	129	NUM
ftr-449	976	19	(	(	PUNCT
ftr-449	976	20	if	if	SCONJ
ftr-449	976	21	whas	whas	NOUN
ftr-449	976	22	not	not	PART
ftr-449	976	23	made	make	VERB
ftr-449	976	24	a	a	DET
ftr-449	976	25	completed	complete	VERB
ftr-449	976	26	gift	gift	NOUN
ftr-449	976	27	,	,	PUNCT
ftr-449	976	28	"	"	PUNCT
ftr-449	976	29	the	the	DET
ftr-449	976	30	bargain	bargain	NOUN
ftr-449	976	31	or	or	CCONJ
ftr-449	976	32	exchange	exchange	NOUN
ftr-449	976	33	aspect	aspect	NOUN
ftr-449	976	34	of	of	ADP
ftr-449	976	35	the	the	DET
ftr-449	976	36	widow	widow	NOUN
ftr-449	976	37	's	's	PART
ftr-449	976	38	election	election	NOUN
ftr-449	976	39	seems	seem	VERB
ftr-449	976	40	to	to	PART
ftr-449	976	41	disappear	disappear	VERB
ftr-449	976	42	.	.	PUNCT
ftr-449	976	43	"	"	PUNCT
ftr-449	976	44	)	)	PUNCT
ftr-449	976	45	.	.	PUNCT
ftr-449	977	1	158	158	X
ftr-449	977	2	.	.	PUNCT
ftr-449	978	1	if	if	SCONJ
ftr-449	978	2	something	something	PRON
ftr-449	978	3	in	in	ADP
ftr-449	978	4	fact	fact	NOUN
ftr-449	978	5	passes	pass	VERB
ftr-449	978	6	to	to	ADP
ftr-449	978	7	the	the	DET
ftr-449	978	8	remainderman	remainderman	NOUN
ftr-449	978	9	at	at	ADP
ftr-449	978	10	iv	iv	NOUN
ftr-449	978	11	's	's	PART
ftr-449	978	12	death	death	NOUN
ftr-449	978	13	,	,	PUNCT
ftr-449	978	14	it	it	PRON
ftr-449	978	15	will	will	AUX
ftr-449	978	16	be	be	AUX
ftr-449	978	17	because	because	SCONJ
ftr-449	978	18	of	of	ADP
ftr-449	978	19	w	w	PROPN
ftr-449	978	20	's	's	PART
ftr-449	978	21	post	post	ADJ
ftr-449	978	22	-	-	ADJ
ftr-449	978	23	election	election	ADJ
ftr-449	978	24	decision	decision	NOUN
ftr-449	978	25	not	not	PART
ftr-449	978	26	to	to	PART
ftr-449	978	27	exercise	exercise	VERB
ftr-449	978	28	her	her	PRON
ftr-449	978	29	power	power	NOUN
ftr-449	978	30	of	of	ADP
ftr-449	978	31	invasion	invasion	NOUN
ftr-449	978	32	.	.	PUNCT
ftr-449	979	1	iv	iv	PRON
ftr-449	979	2	's	's	PART
ftr-449	979	3	receipt	receipt	NOUN
ftr-449	979	4	of	of	ADP
ftr-449	979	5	a	a	DET
ftr-449	979	6	life	life	NOUN
ftr-449	979	7	estate	estate	NOUN
ftr-449	979	8	at	at	ADP
ftr-449	979	9	the	the	DET
ftr-449	979	10	time	time	NOUN
ftr-449	979	11	ofher	ofher	NOUN
ftr-449	979	12	election	election	NOUN
ftr-449	979	13	therefore	therefore	ADV
ftr-449	979	14	can	can	AUX
ftr-449	979	15	not	not	PART
ftr-449	979	16	have	have	AUX
ftr-449	979	17	been	be	AUX
ftr-449	979	18	the	the	DET
ftr-449	979	19	"	"	PUNCT
ftr-449	979	20	consideration	consideration	NOUN
ftr-449	979	21	"	"	PUNCT
ftr-449	979	22	or	or	CCONJ
ftr-449	979	23	inducement	inducement	NOUN
ftr-449	979	24	for	for	ADP
ftr-449	979	25	w	w	PROPN
ftr-449	979	26	's	's	PART
ftr-449	979	27	subsequent	subsequent	ADJ
ftr-449	979	28	decision	decision	NOUN
ftr-449	979	29	not	not	PART
ftr-449	979	30	to	to	PART
ftr-449	979	31	invade	invade	VERB
ftr-449	979	32	.	.	PUNCT
ftr-449	980	1	see	see	VERB
ftr-449	980	2	johanson	johanson	PROPN
ftr-449	980	3	,	,	PUNCT
ftr-449	980	4	supra	supra	PROPN
ftr-449	980	5	note	note	NOUN
ftr-449	980	6	71	71	NUM
ftr-449	980	7	,	,	PUNCT
ftr-449	980	8	at	at	ADP
ftr-449	980	9	1303	1303	NUM
ftr-449	980	10	;	;	PUNCT
ftr-449	980	11	cf	cf	X
ftr-449	980	12	.	.	PUNCT
ftr-449	981	1	robinson	robinson	PROPN
ftr-449	981	2	v.	v.	PROPN
ftr-449	981	3	commissioner	commissioner	PROPN
ftr-449	981	4	,	,	PUNCT
ftr-449	981	5	675	675	NUM
ftr-449	981	6	f.2d	f.2d	ADP
ftr-449	981	7	774	774	NUM
ftr-449	981	8	(	(	PUNCT
ftr-449	981	9	5th	5th	ADJ
ftr-449	981	10	cir	cir	NOUN
ftr-449	981	11	.	.	PUNCT
ftr-449	981	12	)	)	PUNCT
ftr-449	981	13	,	,	PUNCT
ftr-449	981	14	cert	cert	PROPN
ftr-449	981	15	.	.	PUNCT
ftr-449	981	16	denied	deny	VERB
ftr-449	981	17	459	459	NUM
ftr-449	981	18	u.s	u.s	PROPN
ftr-449	981	19	.	.	PROPN
ftr-449	981	20	970	970	NUM
ftr-449	981	21	(	(	PUNCT
ftr-449	981	22	1982	1982	NUM
ftr-449	981	23	)	)	PUNCT
ftr-449	981	24	(	(	PUNCT
ftr-449	981	25	holding	hold	VERB
ftr-449	981	26	for	for	ADP
ftr-449	981	27	gift	gift	NOUN
ftr-449	981	28	tax	tax	NOUN
ftr-449	981	29	purposes	purpose	NOUN
ftr-449	981	30	that	that	PRON
ftr-449	981	31	i	i	PRON
ftr-449	981	32	's	be	AUX
ftr-449	981	33	receipt	receipt	NOUN
ftr-449	981	34	of	of	ADP
ftr-449	981	35	a	a	DET
ftr-449	981	36	life	life	NOUN
ftr-449	981	37	estate	estate	NOUN
ftr-449	981	38	in	in	ADP
ftr-449	981	39	h	h	PROPN
ftr-449	981	40	trust	trust	NOUN
ftr-449	981	41	at	at	ADP
ftr-449	981	42	the	the	DET
ftr-449	981	43	time	time	NOUN
ftr-449	981	44	of	of	ADP
ftr-449	981	45	her	her	PRON
ftr-449	981	46	election	election	NOUN
ftr-449	981	47	was	be	AUX
ftr-449	981	48	not	not	PART
ftr-449	981	49	"	"	PUNCT
ftr-449	981	50	consideration	consideration	NOUN
ftr-449	981	51	"	"	PUNCT
ftr-449	981	52	for	for	ADP
ftr-449	981	53	her	her	PRON
ftr-449	981	54	subsequent	subsequent	ADJ
ftr-449	981	55	release	release	NOUN
ftr-449	981	56	of	of	ADP
ftr-449	981	57	a	a	DET
ftr-449	981	58	special	special	ADJ
ftr-449	981	59	power	power	NOUN
ftr-449	981	60	of	of	ADP
ftr-449	981	61	appointment	appointment	NOUN
ftr-449	981	62	over	over	ADP
ftr-449	981	63	w	w	PROPN
ftr-449	981	64	trust	trust	PROPN
ftr-449	981	65	)	)	PUNCT
ftr-449	981	66	.	.	PUNCT
ftr-449	982	1	159	159	NUM
ftr-449	982	2	.	.	PUNCT
ftr-449	983	1	w	w	NOUN
ftr-449	983	2	's	's	PART
ftr-449	983	3	retention	retention	NOUN
ftr-449	983	4	ofa	ofa	PROPN
ftr-449	983	5	5	5	NUM
ftr-449	983	6	and	and	CCONJ
ftr-449	983	7	5	5	NUM
ftr-449	983	8	power	power	NOUN
ftr-449	983	9	over	over	ADP
ftr-449	983	10	her	her	PRON
ftr-449	983	11	property	property	NOUN
ftr-449	983	12	which	which	PRON
ftr-449	983	13	passed	pass	VERB
ftr-449	983	14	into	into	ADP
ftr-449	983	15	iv	iv	NUM
ftr-449	983	16	trust	trust	NOUN
ftr-449	983	17	makes	make	VERB
ftr-449	983	18	her	her	PRON
ftr-449	983	19	transfer	transfer	NOUN
ftr-449	983	20	incomplete	incomplete	ADV
ftr-449	983	21	to	to	ADP
ftr-449	983	22	the	the	DET
ftr-449	983	23	extent	extent	NOUN
ftr-449	983	24	she	she	PRON
ftr-449	983	25	can	can	AUX
ftr-449	983	26	revest	revest	VERB
ftr-449	983	27	the	the	DET
ftr-449	983	28	property	property	NOUN
ftr-449	983	29	in	in	ADP
ftr-449	983	30	herself	herself	PRON
ftr-449	983	31	.	.	PUNCT
ftr-449	984	1	regs	regs	PROPN
ftr-449	984	2	.	.	PUNCT
ftr-449	985	1	§	§	PROPN
ftr-449	985	2	25.2511	25.2511	NUM
ftr-449	985	3	-	-	SYM
ftr-449	985	4	2(c	2(c	NUM
ftr-449	985	5	)	)	PUNCT
ftr-449	985	6	;	;	PUNCT
ftr-449	985	7	her	her	PRON
ftr-449	985	8	relinquishment	relinquishment	NOUN
ftr-449	985	9	of	of	ADP
ftr-449	985	10	that	that	DET
ftr-449	985	11	power	power	NOUN
ftr-449	985	12	"	"	PUNCT
ftr-449	985	13	completes	complete	VERB
ftr-449	985	14	"	"	PUNCT
ftr-449	985	15	the	the	DET
ftr-449	985	16	transfer	transfer	NOUN
ftr-449	985	17	making	make	VERB
ftr-449	985	18	it	it	PRON
ftr-449	985	19	subject	subject	ADJ
ftr-449	985	20	to	to	ADP
ftr-449	985	21	the	the	DET
ftr-449	985	22	gift	gift	NOUN
ftr-449	985	23	tax	tax	NOUN
ftr-449	985	24	.	.	PUNCT
ftr-449	986	1	regs	regs	PROPN
ftr-449	986	2	.	.	PUNCT
ftr-449	987	1	§	§	PROPN
ftr-449	987	2	25.2511	25.2511	NUM
ftr-449	987	3	-	-	PUNCT
ftr-449	987	4	2(0	2(0	NUM
ftr-449	987	5	;	;	PUNCT
ftr-449	987	6	cef	cef	PROPN
ftr-449	987	7	.	.	PROPN
ftr-449	987	8	robinson	robinson	PROPN
ftr-449	987	9	,	,	PUNCT
ftr-449	987	10	675	675	NUM
ftr-449	987	11	f.2d	f.2d	NOUN
ftr-449	987	12	at	at	ADP
ftr-449	987	13	777	777	NUM
ftr-449	987	14	-	-	SYM
ftr-449	987	15	78	78	NUM
ftr-449	987	16	(	(	PUNCT
ftr-449	987	17	holding	hold	VERB
ftr-449	987	18	iv	iv	PART
ftr-449	987	19	's	's	PART
ftr-449	987	20	release	release	NOUN
ftr-449	987	21	of	of	ADP
ftr-449	987	22	a	a	DET
ftr-449	987	23	"	"	PUNCT
ftr-449	987	24	special	special	ADJ
ftr-449	987	25	power	power	NOUN
ftr-449	987	26	of	of	ADP
ftr-449	987	27	appointment	appointment	NOUN
ftr-449	987	28	"	"	PUNCT
ftr-449	987	29	she	she	PRON
ftr-449	987	30	had	have	AUX
ftr-449	987	31	reserved	reserve	VERB
ftr-449	987	32	over	over	ADP
ftr-449	987	33	wtrust	wtrust	NOUN
ftr-449	987	34	was	be	AUX
ftr-449	987	35	a	a	DET
ftr-449	987	36	taxable	taxable	ADJ
ftr-449	987	37	gift	gift	NOUN
ftr-449	987	38	)	)	PUNCT
ftr-449	987	39	.	.	PUNCT
ftr-449	988	1	160	160	NUM
ftr-449	988	2	.	.	PUNCT
ftr-449	988	3	regs	regs	PROPN
ftr-449	988	4	.	.	PUNCT
ftr-449	989	1	§	§	PROPN
ftr-449	989	2	25.2514	25.2514	NUM
ftr-449	989	3	-	-	SYM
ftr-449	989	4	1(b)(2	1(b)(2	NUM
ftr-449	989	5	)	)	PUNCT
ftr-449	989	6	(	(	PUNCT
ftr-449	989	7	for	for	ADP
ftr-449	989	8	gift	gift	NOUN
ftr-449	989	9	tax	tax	NOUN
ftr-449	989	10	purposes	purpose	NOUN
ftr-449	989	11	,	,	PUNCT
ftr-449	989	12	"	"	PUNCT
ftr-449	989	13	the	the	DET
ftr-449	989	14	term	term	NOUN
ftr-449	989	15	'	'	PUNCT
ftr-449	989	16	power	power	NOUN
ftr-449	989	17	of	of	ADP
ftr-449	989	18	appointment	appointment	NOUN
ftr-449	989	19	'	'	PUNCT
ftr-449	989	20	does	do	AUX
ftr-449	989	21	not	not	PART
ftr-449	989	22	include	include	VERB
ftr-449	989	23	powers	power	NOUN
ftr-449	989	24	reserved	reserve	VERB
ftr-449	989	25	by	by	ADP
ftr-449	989	26	a	a	DET
ftr-449	989	27	donor	donor	NOUN
ftr-449	989	28	to	to	ADP
ftr-449	989	29	himself	himself	PRON
ftr-449	989	30	.	.	PUNCT
ftr-449	990	1	"	"	PUNCT
ftr-449	990	2	)	)	PUNCT
ftr-449	990	3	;	;	PUNCT
ftr-449	990	4	regs	reg	NOUN
ftr-449	990	5	.	.	PUNCT
ftr-449	991	1	§	§	PROPN
ftr-449	991	2	20.2041	20.2041	NUM
ftr-449	991	3	-	-	SYM
ftr-449	991	4	1(b	1(b	NUM
ftr-449	991	5	)	)	PUNCT
ftr-449	991	6	(	(	PUNCT
ftr-449	991	7	2	2	NUM
ftr-449	991	8	)	)	PUNCT
ftr-449	991	9	(	(	PUNCT
ftr-449	991	10	same	same	ADJ
ftr-449	991	11	for	for	ADP
ftr-449	991	12	estate	estate	NOUN
ftr-449	991	13	tax	tax	NOUN
ftr-449	991	14	)	)	PUNCT
ftr-449	991	15	;	;	PUNCT
ftr-449	991	16	robinson	robinson	PROPN
ftr-449	991	17	,	,	PUNCT
ftr-449	991	18	675	675	NUM
ftr-449	991	19	f.2d	f.2d	NOUN
ftr-449	991	20	at	at	ADP
ftr-449	991	21	778	778	NUM
ftr-449	991	22	.	.	PUNCT
ftr-449	991	23	161	161	NUM
ftr-449	991	24	.	.	PUNCT
ftr-449	992	1	cf	cf	NOUN
ftr-449	992	2	.	.	PUNCT
ftr-449	993	1	robinson	robinson	PROPN
ftr-449	993	2	,	,	PUNCT
ftr-449	993	3	675	675	NUM
ftr-449	993	4	f.2d	f.2d	NOUN
ftr-449	993	5	at	at	ADP
ftr-449	993	6	778	778	NUM
ftr-449	993	7	-	-	SYM
ftr-449	993	8	79	79	NUM
ftr-449	993	9	,	,	PUNCT
ftr-449	993	10	where	where	SCONJ
ftr-449	993	11	the	the	DET
ftr-449	993	12	court	court	NOUN
ftr-449	993	13	observed	observe	VERB
ftr-449	993	14	that	that	SCONJ
ftr-449	993	15	if	if	SCONJ
ftr-449	993	16	iv	iv	NOUN
ftr-449	993	17	's	's	PART
ftr-449	993	18	power	power	NOUN
ftr-449	993	19	to	to	PART
ftr-449	993	20	appoint	appoint	VERB
ftr-449	993	21	trust	trust	NOUN
ftr-449	993	22	principal	principal	NOUN
ftr-449	993	23	among	among	ADP
ftr-449	993	24	h	h	PROPN
ftr-449	993	25	's	's	PART
ftr-449	993	26	and	and	CCONJ
ftr-449	993	27	her	her	PRON
ftr-449	993	28	children	child	NOUN
ftr-449	993	29	had	have	AUX
ftr-449	993	30	not	not	PART
ftr-449	993	31	been	be	AUX
ftr-449	993	32	created	create	VERB
ftr-449	993	33	by	by	ADP
ftr-449	993	34	iv(for	iv(for	ADP
ftr-449	993	35	example	example	NOUN
ftr-449	993	36	,	,	PUNCT
ftr-449	993	37	if	if	SCONJ
ftr-449	993	38	it	it	PRON
ftr-449	993	39	had	have	AUX
ftr-449	993	40	been	be	AUX
ftr-449	993	41	granted	grant	VERB
ftr-449	993	42	by	by	ADP
ftr-449	993	43	h	h	NOUN
ftr-449	993	44	to	to	PART
ftr-449	993	45	w	w	VERB
ftr-449	993	46	over	over	ADP
ftr-449	993	47	h	h	PROPN
ftr-449	993	48	trust	trust	PROPN
ftr-449	993	49	)	)	PUNCT
ftr-449	993	50	,	,	PUNCT
ftr-449	993	51	it	it	PRON
ftr-449	993	52	would	would	AUX
ftr-449	993	53	have	have	AUX
ftr-449	993	54	been	be	AUX
ftr-449	993	55	a	a	DET
ftr-449	993	56	special	special	ADJ
ftr-449	993	57	power	power	NOUN
ftr-449	993	58	of	of	ADP
ftr-449	993	59	appointment	appointment	NOUN
ftr-449	993	60	and	and	CCONJ
ftr-449	993	61	its	its	PRON
ftr-449	993	62	release	release	NOUN
ftr-449	993	63	would	would	AUX
ftr-449	993	64	not	not	PART
ftr-449	993	65	be	be	AUX
ftr-449	993	66	a	a	DET
ftr-449	993	67	taxable	taxable	ADJ
ftr-449	993	68	gift	gift	NOUN
ftr-449	993	69	.	.	PUNCT
ftr-449	993	70	)	)	PUNCT
ftr-449	993	71	.	.	PUNCT
ftr-449	994	1	however	however	ADV
ftr-449	994	2	,	,	PUNCT
ftr-449	994	3	since	since	SCONJ
ftr-449	994	4	it	it	PRON
ftr-449	994	5	was	be	AUX
ftr-449	994	6	a	a	DET
ftr-449	994	7	power	power	NOUN
ftr-449	994	8	iv	iv	NUM
ftr-449	994	9	created	create	VERB
ftr-449	994	10	over	over	ADP
ftr-449	994	11	property	property	NOUN
ftr-449	994	12	she	she	PRON
ftr-449	994	13	transferred	transfer	VERB
ftr-449	994	14	to	to	ADP
ftr-449	994	15	iv	iv	NUM
ftr-449	994	16	trust	trust	NOUN
ftr-449	994	17	,	,	PUNCT
ftr-449	994	18	its	its	PRON
ftr-449	994	19	release	release	NOUN
ftr-449	994	20	constituted	constitute	VERB
ftr-449	994	21	her	her	PRON
ftr-449	994	22	completion	completion	NOUN
ftr-449	994	23	of	of	ADP
ftr-449	994	24	a	a	DET
ftr-449	994	25	taxable	taxable	ADJ
ftr-449	994	26	gift	gift	NOUN
ftr-449	994	27	.	.	PUNCT
ftr-449	995	1	i	i	PRON
ftr-449	995	2	d.	d.	PROPN
ftr-449	995	3	19991	19991	NUM
ftr-449	995	4	florida	florida	PROPN
ftr-449	995	5	tax	tax	PROPN
ftr-449	995	6	review	review	NOUN
ftr-449	995	7	moreover	moreover	ADV
ftr-449	995	8	,	,	PUNCT
ftr-449	995	9	any	any	DET
ftr-449	995	10	property	property	NOUN
ftr-449	995	11	subject	subject	NOUN
ftr-449	995	12	to	to	ADP
ftr-449	995	13	a	a	DET
ftr-449	995	14	power	power	NOUN
ftr-449	995	15	of	of	ADP
ftr-449	995	16	withdrawal	withdrawal	NOUN
ftr-449	995	17	over	over	ADP
ftr-449	995	18	w	w	PROPN
ftr-449	995	19	trust	trust	NOUN
ftr-449	995	20	that	that	SCONJ
ftr-449	995	21	w	w	NOUN
ftr-449	995	22	has	have	AUX
ftr-449	995	23	not	not	PART
ftr-449	995	24	exercised	exercise	VERB
ftr-449	995	25	or	or	CCONJ
ftr-449	995	26	released	release	VERB
ftr-449	995	27	by	by	ADP
ftr-449	995	28	the	the	DET
ftr-449	995	29	time	time	NOUN
ftr-449	995	30	of	of	ADP
ftr-449	995	31	her	her	PRON
ftr-449	995	32	death	death	NOUN
ftr-449	995	33	will	will	AUX
ftr-449	995	34	be	be	AUX
ftr-449	995	35	included	include	VERB
ftr-449	995	36	in	in	ADP
ftr-449	995	37	her	her	PRON
ftr-449	995	38	estate	estate	NOUN
ftr-449	995	39	under	under	ADP
ftr-449	995	40	section	section	NOUN
ftr-449	995	41	2038	2038	NUM
ftr-449	995	42	as	as	ADP
ftr-449	995	43	a	a	DET
ftr-449	995	44	power	power	NOUN
ftr-449	995	45	to	to	PART
ftr-449	995	46	"	"	PUNCT
ftr-449	995	47	alter	alter	VERB
ftr-449	995	48	,	,	PUNCT
ftr-449	995	49	amend	amend	VERB
ftr-449	995	50	,	,	PUNCT
ftr-449	995	51	revoke	revoke	VERB
ftr-449	995	52	or	or	CCONJ
ftr-449	995	53	terminate	terminate	VERB
ftr-449	995	54	"	"	PUNCT
ftr-449	995	55	exercisable	exercisable	ADJ
ftr-449	995	56	at	at	ADP
ftr-449	995	57	w	w	PROPN
ftr-449	995	58	's	's	PART
ftr-449	995	59	death	death	NOUN
ftr-449	995	60	.	.	PUNCT
ftr-449	996	1	62	62	NUM
ftr-449	996	2	neither	neither	CCONJ
ftr-449	996	3	the	the	DET
ftr-449	996	4	section	section	NOUN
ftr-449	996	5	2043(a	2043(a	NOUN
ftr-449	996	6	)	)	PUNCT
ftr-449	996	7	offset	offset	NOUN
ftr-449	996	8	nor	nor	CCONJ
ftr-449	996	9	the	the	DET
ftr-449	996	10	section	section	NOUN
ftr-449	996	11	2036	2036	NUM
ftr-449	996	12	exclusion	exclusion	NOUN
ftr-449	996	13	for	for	ADP
ftr-449	996	14	"	"	PUNCT
ftr-449	996	15	adequate	adequate	ADJ
ftr-449	996	16	and	and	CCONJ
ftr-449	996	17	full	full	ADJ
ftr-449	996	18	consideration	consideration	NOUN
ftr-449	996	19	"	"	PUNCT
ftr-449	996	20	will	will	AUX
ftr-449	996	21	apply	apply	VERB
ftr-449	996	22	since	since	SCONJ
ftr-449	996	23	w	w	PROPN
ftr-449	996	24	's	's	PART
ftr-449	996	25	receipt	receipt	NOUN
ftr-449	996	26	of	of	ADP
ftr-449	996	27	a	a	DET
ftr-449	996	28	life	life	NOUN
ftr-449	996	29	estate	estate	NOUN
ftr-449	996	30	in	in	ADP
ftr-449	996	31	h	h	PROPN
ftr-449	996	32	trust	trust	NOUN
ftr-449	996	33	at	at	ADP
ftr-449	996	34	the	the	DET
ftr-449	996	35	time	time	NOUN
ftr-449	996	36	of	of	ADP
ftr-449	996	37	her	her	PRON
ftr-449	996	38	election	election	NOUN
ftr-449	996	39	can	can	AUX
ftr-449	996	40	not	not	PART
ftr-449	996	41	have	have	AUX
ftr-449	996	42	been	be	AUX
ftr-449	996	43	the	the	DET
ftr-449	996	44	"	"	PUNCT
ftr-449	996	45	consideration	consideration	NOUN
ftr-449	996	46	"	"	PUNCT
ftr-449	996	47	or	or	CCONJ
ftr-449	996	48	inducement	inducement	NOUN
ftr-449	996	49	for	for	ADP
ftr-449	996	50	her	her	PRON
ftr-449	996	51	subsequently	subsequently	ADV
ftr-449	996	52	-	-	PUNCT
ftr-449	996	53	made	make	VERB
ftr-449	996	54	decision	decision	NOUN
ftr-449	996	55	not	not	PART
ftr-449	996	56	to	to	PART
ftr-449	996	57	exercise	exercise	VERB
ftr-449	996	58	the	the	DET
ftr-449	996	59	power	power	NOUN
ftr-449	996	60	.	.	PUNCT
ftr-449	997	1	63	63	NUM
ftr-449	997	2	giving	give	VERB
ftr-449	997	3	the	the	DET
ftr-449	997	4	trustee	trustee	NOUN
ftr-449	997	5	of	of	ADP
ftr-449	997	6	w	w	PROPN
ftr-449	997	7	trust	trust	PROPN
ftr-449	997	8	a	a	DET
ftr-449	997	9	power	power	NOUN
ftr-449	997	10	to	to	PART
ftr-449	997	11	make	make	VERB
ftr-449	997	12	discretionary	discretionary	ADJ
ftr-449	997	13	payments	payment	NOUN
ftr-449	997	14	to	to	ADP
ftr-449	997	15	w	w	NOUN
ftr-449	997	16	is	be	AUX
ftr-449	997	17	also	also	ADV
ftr-449	997	18	problematic	problematic	ADJ
ftr-449	997	19	.	.	PUNCT
ftr-449	998	1	in	in	ADP
ftr-449	998	2	many	many	ADJ
ftr-449	998	3	states	state	NOUN
ftr-449	998	4	,	,	PUNCT
ftr-449	998	5	the	the	DET
ftr-449	998	6	settlor	settlor	NOUN
ftr-449	998	7	's	's	PART
ftr-449	998	8	creditors	creditor	NOUN
ftr-449	998	9	can	can	AUX
ftr-449	998	10	satisfy	satisfy	VERB
ftr-449	998	11	their	their	PRON
ftr-449	998	12	claims	claim	NOUN
ftr-449	998	13	out	out	ADP
ftr-449	998	14	of	of	ADP
ftr-449	998	15	trust	trust	NOUN
ftr-449	998	16	property	property	NOUN
ftr-449	998	17	where	where	SCONJ
ftr-449	998	18	the	the	DET
ftr-449	998	19	trustee	trustee	NOUN
ftr-449	998	20	can	can	AUX
ftr-449	998	21	make	make	VERB
ftr-449	998	22	discretionary	discretionary	ADJ
ftr-449	998	23	payments	payment	NOUN
ftr-449	998	24	to	to	ADP
ftr-449	998	25	the	the	DET
ftr-449	998	26	settlor	settlor	NOUN
ftr-449	998	27	'	'	PART
ftr-449	998	28	6	6	NUM
ftr-449	998	29	since	since	SCONJ
ftr-449	998	30	this	this	PRON
ftr-449	998	31	effectively	effectively	ADV
ftr-449	998	32	enables	enable	VERB
ftr-449	998	33	the	the	DET
ftr-449	998	34	settlor	settlor	NOUN
ftr-449	998	35	to	to	PART
ftr-449	998	36	enjoy	enjoy	VERB
ftr-449	998	37	the	the	DET
ftr-449	998	38	trust	trust	NOUN
ftr-449	998	39	corpus	corpus	NOUN
ftr-449	998	40	by	by	ADP
ftr-449	998	41	incurring	incur	VERB
ftr-449	998	42	debts	debt	NOUN
ftr-449	998	43	and	and	CCONJ
ftr-449	998	44	then	then	ADV
ftr-449	998	45	relegating	relegate	VERB
ftr-449	998	46	her	her	PRON
ftr-449	998	47	creditors	creditor	NOUN
ftr-449	998	48	to	to	ADP
ftr-449	998	49	the	the	DET
ftr-449	998	50	trust	trust	NOUN
ftr-449	998	51	,	,	PUNCT
ftr-449	998	52	she	she	PRON
ftr-449	998	53	is	be	AUX
ftr-449	998	54	treated	treat	VERB
ftr-449	998	55	for	for	ADP
ftr-449	998	56	tax	tax	NOUN
ftr-449	998	57	purposes	purpose	NOUN
ftr-449	998	58	as	as	ADP
ftr-449	998	59	possessing	possess	VERB
ftr-449	998	60	a	a	DET
ftr-449	998	61	power	power	NOUN
ftr-449	998	62	to	to	PART
ftr-449	998	63	revest	revest	VERB
ftr-449	998	64	the	the	DET
ftr-449	998	65	trust	trust	NOUN
ftr-449	998	66	property	property	NOUN
ftr-449	998	67	in	in	ADP
ftr-449	998	68	herself	herself	PRON
ftr-449	998	69	.	.	PUNCT
ftr-449	999	1	65	65	NUM
ftr-449	999	2	where	where	SCONJ
ftr-449	999	3	this	this	PRON
ftr-449	999	4	is	be	AUX
ftr-449	999	5	the	the	DET
ftr-449	999	6	law	law	NOUN
ftr-449	999	7	,	,	PUNCT
ftr-449	999	8	giving	give	VERB
ftr-449	999	9	the	the	DET
ftr-449	999	10	trustee	trustee	NOUN
ftr-449	999	11	of	of	ADP
ftr-449	999	12	w	w	PROPN
ftr-449	999	13	trust	trust	PROPN
ftr-449	999	14	a	a	DET
ftr-449	999	15	power	power	NOUN
ftr-449	999	16	to	to	PART
ftr-449	999	17	make	make	VERB
ftr-449	999	18	discretionary	discretionary	ADJ
ftr-449	999	19	payments	payment	NOUN
ftr-449	999	20	to	to	ADP
ftr-449	999	21	w	w	PROPN
ftr-449	999	22	is	be	AUX
ftr-449	999	23	the	the	DET
ftr-449	999	24	same	same	ADJ
ftr-449	999	25	as	as	ADP
ftr-449	999	26	giving	give	VERB
ftr-449	999	27	the	the	DET
ftr-449	999	28	power	power	NOUN
ftr-449	999	29	to	to	PART
ftr-449	999	30	w	w	VERB
ftr-449	999	31	and	and	CCONJ
ftr-449	999	32	presents	present	VERB
ftr-449	999	33	the	the	DET
ftr-449	999	34	same	same	ADJ
ftr-449	999	35	problems	problem	NOUN
ftr-449	999	36	as	as	ADP
ftr-449	999	37	those	those	PRON
ftr-449	999	38	discussed	discuss	VERB
ftr-449	999	39	above	above	ADV
ftr-449	999	40	.	.	PUNCT
ftr-449	1000	1	even	even	ADV
ftr-449	1000	2	where	where	SCONJ
ftr-449	1000	3	this	this	PRON
ftr-449	1000	4	is	be	AUX
ftr-449	1000	5	not	not	PART
ftr-449	1000	6	the	the	DET
ftr-449	1000	7	law	law	NOUN
ftr-449	1000	8	,	,	PUNCT
ftr-449	1000	9	giving	give	VERB
ftr-449	1000	10	a	a	DET
ftr-449	1000	11	discretionary	discretionary	ADJ
ftr-449	1000	12	power	power	NOUN
ftr-449	1000	13	of	of	ADP
ftr-449	1000	14	invasion	invasion	NOUN
ftr-449	1000	15	to	to	ADP
ftr-449	1000	16	the	the	DET
ftr-449	1000	17	trustee	trustee	NOUN
ftr-449	1000	18	of	of	ADP
ftr-449	1000	19	w	w	PROPN
ftr-449	1000	20	trust	trust	PROPN
ftr-449	1000	21	may	may	AUX
ftr-449	1000	22	entail	entail	VERB
ftr-449	1000	23	risks	risk	NOUN
ftr-449	1000	24	.	.	PUNCT
ftr-449	1001	1	one	one	NUM
ftr-449	1001	2	commentator	commentator	NOUN
ftr-449	1001	3	has	have	AUX
ftr-449	1001	4	argued	argue	VERB
ftr-449	1001	5	that	that	SCONJ
ftr-449	1001	6	no	no	DET
ftr-449	1001	7	section	section	NOUN
ftr-449	1001	8	2043	2043	NUM
ftr-449	1001	9	offset	offset	NOUN
ftr-449	1001	10	should	should	AUX
ftr-449	1001	11	be	be	AUX
ftr-449	1001	12	permitted	permit	VERB
ftr-449	1001	13	,	,	PUNCT
ftr-449	1001	14	since	since	SCONJ
ftr-449	1001	15	there	there	PRON
ftr-449	1001	16	is	be	VERB
ftr-449	1001	17	no	no	DET
ftr-449	1001	18	guarantee	guarantee	NOUN
ftr-449	1001	19	that	that	SCONJ
ftr-449	1001	20	the	the	DET
ftr-449	1001	21	remainderman	remainderman	NOUN
ftr-449	1001	22	will	will	AUX
ftr-449	1001	23	receive	receive	VERB
ftr-449	1001	24	anything	anything	PRON
ftr-449	1001	25	.	.	PUNCT
ftr-449	1002	1	1661	1661	NUM
ftr-449	1002	2	disagree	disagree	VERB
ftr-449	1002	3	with	with	ADP
ftr-449	1002	4	this	this	DET
ftr-449	1002	5	position	position	NOUN
ftr-449	1002	6	,	,	PUNCT
ftr-449	1002	7	since	since	SCONJ
ftr-449	1002	8	w	w	PROPN
ftr-449	1002	9	has	have	AUX
ftr-449	1002	10	surrendered	surrender	VERB
ftr-449	1002	11	all	all	DET
ftr-449	1002	12	power	power	NOUN
ftr-449	1002	13	to	to	PART
ftr-449	1002	14	deprive	deprive	VERB
ftr-449	1002	15	the	the	DET
ftr-449	1002	16	remainderman	remainderman	NOUN
ftr-449	1002	17	of	of	ADP
ftr-449	1002	18	his	his	PRON
ftr-449	1002	19	interest	interest	NOUN
ftr-449	1002	20	and	and	CCONJ
ftr-449	1002	21	indeed	indeed	ADV
ftr-449	1002	22	has	have	AUX
ftr-449	1002	23	made	make	VERB
ftr-449	1002	24	a	a	DET
ftr-449	1002	25	completed	complete	VERB
ftr-449	1002	26	gift	gift	NOUN
ftr-449	1002	27	for	for	ADP
ftr-449	1002	28	gift	gift	NOUN
ftr-449	1002	29	tax	tax	NOUN
ftr-449	1002	30	purposes	purpose	NOUN
ftr-449	1002	31	.	.	PUNCT
ftr-449	1003	1	67	67	NUM
ftr-449	1003	2	nevertheless	nevertheless	ADV
ftr-449	1003	3	,	,	PUNCT
ftr-449	1003	4	caution	caution	NOUN
ftr-449	1003	5	may	may	AUX
ftr-449	1003	6	advise	advise	VERB
ftr-449	1003	7	against	against	ADP
ftr-449	1003	8	giving	give	VERB
ftr-449	1003	9	the	the	DET
ftr-449	1003	10	trustee	trustee	NOUN
ftr-449	1003	11	discretionary	discretionary	ADJ
ftr-449	1003	12	power	power	NOUN
ftr-449	1003	13	over	over	ADP
ftr-449	1003	14	the	the	DET
ftr-449	1003	15	principal	principal	NOUN
ftr-449	1003	16	of	of	ADP
ftr-449	1003	17	w	w	PROPN
ftr-449	1003	18	trust	trust	NOUN
ftr-449	1003	19	even	even	ADV
ftr-449	1003	20	here	here	ADV
ftr-449	1003	21	.	.	PUNCT
ftr-449	1004	1	162	162	NUM
ftr-449	1004	2	.	.	PUNCT
ftr-449	1004	3	section	section	NOUN
ftr-449	1004	4	2038(a)(1	2038(a)(1	NUM
ftr-449	1004	5	)	)	PUNCT
ftr-449	1004	6	provides	provide	VERB
ftr-449	1004	7	that	that	DET
ftr-449	1004	8	property	property	NOUN
ftr-449	1004	9	which	which	PRON
ftr-449	1004	10	the	the	DET
ftr-449	1004	11	decedent	decedent	NOUN
ftr-449	1004	12	transferred	transfer	VERB
ftr-449	1004	13	after	after	ADP
ftr-449	1004	14	june	june	PROPN
ftr-449	1004	15	22	22	NUM
ftr-449	1004	16	,	,	PUNCT
ftr-449	1004	17	1936	1936	NUM
ftr-449	1004	18	,	,	PUNCT
ftr-449	1004	19	will	will	AUX
ftr-449	1004	20	be	be	AUX
ftr-449	1004	21	included	include	VERB
ftr-449	1004	22	in	in	ADP
ftr-449	1004	23	his	his	PRON
ftr-449	1004	24	gross	gross	ADJ
ftr-449	1004	25	estate	estate	NOUN
ftr-449	1004	26	"	"	PUNCT
ftr-449	1004	27	where	where	SCONJ
ftr-449	1004	28	the	the	DET
ftr-449	1004	29	enjoyment	enjoyment	NOUN
ftr-449	1004	30	thereof	thereof	ADV
ftr-449	1004	31	was	be	AUX
ftr-449	1004	32	subject	subject	ADJ
ftr-449	1004	33	at	at	ADP
ftr-449	1004	34	the	the	DET
ftr-449	1004	35	date	date	NOUN
ftr-449	1004	36	of	of	ADP
ftr-449	1004	37	his	his	PRON
ftr-449	1004	38	death	death	NOUN
ftr-449	1004	39	to	to	ADP
ftr-449	1004	40	any	any	DET
ftr-449	1004	41	change	change	NOUN
ftr-449	1004	42	through	through	ADP
ftr-449	1004	43	the	the	DET
ftr-449	1004	44	exercise	exercise	NOUN
ftr-449	1004	45	of	of	ADP
ftr-449	1004	46	a	a	DET
ftr-449	1004	47	power	power	NOUN
ftr-449	1004	48	..	..	PUNCT
ftr-449	1004	49	,	,	PUNCT
ftr-449	1004	50	to	to	PART
ftr-449	1004	51	alter	alter	VERB
ftr-449	1004	52	,	,	PUNCT
ftr-449	1004	53	amend	amend	VERB
ftr-449	1004	54	,	,	PUNCT
ftr-449	1004	55	revoke	revoke	VERB
ftr-449	1004	56	,	,	PUNCT
ftr-449	1004	57	or	or	CCONJ
ftr-449	1004	58	terminate	terminate	NOUN
ftr-449	1004	59	.	.	PUNCT
ftr-449	1004	60	"	"	PUNCT
ftr-449	1005	1	see	see	VERB
ftr-449	1005	2	robinson	robinson	PROPN
ftr-449	1005	3	,	,	PUNCT
ftr-449	1005	4	675	675	NUM
ftr-449	1005	5	f.2d	f.2d	NOUN
ftr-449	1005	6	at	at	ADP
ftr-449	1005	7	779	779	NUM
ftr-449	1005	8	(	(	PUNCT
ftr-449	1005	9	dictum	dictum	NOUN
ftr-449	1005	10	)	)	PUNCT
ftr-449	1005	11	.	.	PUNCT
ftr-449	1006	1	163	163	NUM
ftr-449	1006	2	.	.	PUNCT
ftr-449	1007	1	see	see	VERB
ftr-449	1007	2	authorities	authority	NOUN
ftr-449	1007	3	cited	cite	VERB
ftr-449	1007	4	supra	supra	PROPN
ftr-449	1007	5	note	note	VERB
ftr-449	1007	6	158	158	NUM
ftr-449	1007	7	.	.	NOUN
ftr-449	1007	8	164	164	NUM
ftr-449	1007	9	.	.	PUNCT
ftr-449	1008	1	see	see	VERB
ftr-449	1008	2	ware	ware	NOUN
ftr-449	1008	3	v.	v.	ADP
ftr-449	1008	4	gulda	gulda	NOUN
ftr-449	1008	5	,	,	PUNCT
ftr-449	1008	6	117	117	NUM
ftr-449	1008	7	n.e.2d	n.e.2d	NOUN
ftr-449	1008	8	137	137	NUM
ftr-449	1008	9	(	(	PUNCT
ftr-449	1008	10	mass	mass	PROPN
ftr-449	1008	11	.	.	PROPN
ftr-449	1008	12	1954	1954	NUM
ftr-449	1008	13	)	)	PUNCT
ftr-449	1008	14	(	(	PUNCT
ftr-449	1008	15	massachusetts	massachusetts	PROPN
ftr-449	1008	16	law	law	PROPN
ftr-449	1008	17	)	)	PUNCT
ftr-449	1008	18	.	.	PUNCT
ftr-449	1009	1	165	165	NUM
ftr-449	1009	2	.	.	PUNCT
ftr-449	1010	1	see	see	VERB
ftr-449	1010	2	outwin	outwin	PROPN
ftr-449	1010	3	v.	v.	ADP
ftr-449	1010	4	commissioner	commissioner	NOUN
ftr-449	1010	5	,	,	PUNCT
ftr-449	1010	6	76	76	NUM
ftr-449	1010	7	t.c	t.c	PROPN
ftr-449	1010	8	.	.	PROPN
ftr-449	1010	9	153	153	NUM
ftr-449	1010	10	(	(	PUNCT
ftr-449	1010	11	1981	1981	NUM
ftr-449	1010	12	)	)	PUNCT
ftr-449	1010	13	.	.	PUNCT
ftr-449	1011	1	166	166	NUM
ftr-449	1011	2	.	.	X
ftr-449	1012	1	johanson	johanson	PROPN
ftr-449	1012	2	,	,	PUNCT
ftr-449	1012	3	supra	supra	PROPN
ftr-449	1012	4	note	note	NOUN
ftr-449	1012	5	71	71	NUM
ftr-449	1012	6	,	,	PUNCT
ftr-449	1012	7	at	at	ADP
ftr-449	1012	8	1309	1309	NUM
ftr-449	1012	9	(	(	PUNCT
ftr-449	1012	10	"	"	PUNCT
ftr-449	1012	11	if	if	SCONJ
ftr-449	1012	12	the	the	DET
ftr-449	1012	13	trustee	trustee	NOUN
ftr-449	1012	14	's	's	PART
ftr-449	1012	15	discretionary	discretionary	ADJ
ftr-449	1012	16	power	power	NOUN
ftr-449	1012	17	is	be	AUX
ftr-449	1012	18	so	so	ADV
ftr-449	1012	19	broad	broad	ADJ
ftr-449	1012	20	that	that	SCONJ
ftr-449	1012	21	there	there	PRON
ftr-449	1012	22	is	be	VERB
ftr-449	1012	23	no	no	DET
ftr-449	1012	24	assurance	assurance	NOUN
ftr-449	1012	25	that	that	SCONJ
ftr-449	1012	26	anything	anything	PRON
ftr-449	1012	27	of	of	ADP
ftr-449	1012	28	value	value	NOUN
ftr-449	1012	29	will	will	AUX
ftr-449	1012	30	ever	ever	ADV
ftr-449	1012	31	be	be	AUX
ftr-449	1012	32	received	receive	VERB
ftr-449	1012	33	by	by	ADP
ftr-449	1012	34	the	the	DET
ftr-449	1012	35	remainderman	remainderman	NOUN
ftr-449	1012	36	,	,	PUNCT
ftr-449	1012	37	the	the	DET
ftr-449	1012	38	wife	wife	NOUN
ftr-449	1012	39	has	have	AUX
ftr-449	1012	40	not	not	PART
ftr-449	1012	41	made	make	VERB
ftr-449	1012	42	a	a	DET
ftr-449	1012	43	transfer	transfer	NOUN
ftr-449	1012	44	to	to	ADP
ftr-449	1012	45	which	which	DET
ftr-449	1012	46	section	section	NOUN
ftr-449	1012	47	2043(a	2043(a	NOUN
ftr-449	1012	48	)	)	PUNCT
ftr-449	1012	49	should	should	AUX
ftr-449	1012	50	apply	apply	VERB
ftr-449	1012	51	.	.	PUNCT
ftr-449	1013	1	"	"	PUNCT
ftr-449	1013	2	)	)	PUNCT
ftr-449	1013	3	.	.	PUNCT
ftr-449	1014	1	167	167	NUM
ftr-449	1014	2	.	.	PUNCT
ftr-449	1015	1	see	see	VERB
ftr-449	1015	2	rev	rev	PROPN
ftr-449	1015	3	.	.	PROPN
ftr-449	1015	4	rul	rul	PROPN
ftr-449	1015	5	.	.	PUNCT
ftr-449	1016	1	77	77	NUM
ftr-449	1016	2	-	-	SYM
ftr-449	1016	3	378	378	NUM
ftr-449	1016	4	,	,	PUNCT
ftr-449	1016	5	1977	1977	NUM
ftr-449	1016	6	-	-	SYM
ftr-449	1016	7	2	2	NUM
ftr-449	1016	8	c.b	c.b	PROPN
ftr-449	1016	9	.	.	PROPN
ftr-449	1016	10	347	347	NUM
ftr-449	1016	11	.	.	PUNCT
ftr-449	1017	1	when	when	SCONJ
ftr-449	1017	2	professor	professor	NOUN
ftr-449	1017	3	's	's	PART
ftr-449	1017	4	johanson	johanson	PROPN
ftr-449	1017	5	's	's	PART
ftr-449	1017	6	article	article	NOUN
ftr-449	1017	7	,	,	PUNCT
ftr-449	1017	8	supra	supra	PROPN
ftr-449	1017	9	note	note	PROPN
ftr-449	1017	10	71	71	NUM
ftr-449	1017	11	,	,	PUNCT
ftr-449	1017	12	was	be	AUX
ftr-449	1017	13	published	publish	VERB
ftr-449	1017	14	,	,	PUNCT
ftr-449	1017	15	the	the	DET
ftr-449	1017	16	service	service	NOUN
ftr-449	1017	17	had	have	AUX
ftr-449	1017	18	intimated	intimate	VERB
ftr-449	1017	19	in	in	ADP
ftr-449	1017	20	rev	rev	PROPN
ftr-449	1017	21	.	.	PROPN
ftr-449	1018	1	rul	rul	PROPN
ftr-449	1018	2	.	.	PUNCT
ftr-449	1019	1	62	62	NUM
ftr-449	1019	2	-	-	SYM
ftr-449	1019	3	13	13	NUM
ftr-449	1019	4	,	,	PUNCT
ftr-449	1019	5	1962	1962	NUM
ftr-449	1019	6	-	-	SYM
ftr-449	1019	7	1	1	NUM
ftr-449	1019	8	c.b	c.b	PROPN
ftr-449	1019	9	.	.	PROPN
ftr-449	1019	10	181	181	NUM
ftr-449	1019	11	,	,	PUNCT
ftr-449	1019	12	that	that	SCONJ
ftr-449	1019	13	a	a	DET
ftr-449	1019	14	trustee	trustee	NOUN
ftr-449	1019	15	's	's	PART
ftr-449	1019	16	broad	broad	ADJ
ftr-449	1019	17	discretionary	discretionary	ADJ
ftr-449	1019	18	power	power	NOUN
ftr-449	1019	19	to	to	PART
ftr-449	1019	20	invade	invade	VERB
ftr-449	1019	21	trust	trust	NOUN
ftr-449	1019	22	property	property	NOUN
ftr-449	1019	23	for	for	ADP
ftr-449	1019	24	the	the	DET
ftr-449	1019	25	settlor	settlor	NOUN
ftr-449	1019	26	's	's	PART
ftr-449	1019	27	benefit	benefit	NOUN
ftr-449	1019	28	,	,	PUNCT
ftr-449	1019	29	in	in	ADP
ftr-449	1019	30	and	and	CCONJ
ftr-449	1019	31	of	of	ADP
ftr-449	1019	32	itself	itself	PRON
ftr-449	1019	33	,	,	PUNCT
ftr-449	1019	34	rendered	render	VERB
ftr-449	1019	35	the	the	DET
ftr-449	1019	36	settlor	settlor	NOUN
ftr-449	1019	37	's	's	PART
ftr-449	1019	38	transfer	transfer	NOUN
ftr-449	1019	39	incomplete	incomplete	ADJ
ftr-449	1019	40	for	for	ADP
ftr-449	1019	41	gift	gift	NOUN
ftr-449	1019	42	tax	tax	NOUN
ftr-449	1019	43	purposes	purpose	NOUN
ftr-449	1019	44	.	.	PUNCT
ftr-449	1020	1	in	in	ADP
ftr-449	1020	2	rev	rev	PROPN
ftr-449	1020	3	.	.	PROPN
ftr-449	1020	4	rul	rul	PROPN
ftr-449	1020	5	.	.	PUNCT
ftr-449	1021	1	77	77	NUM
ftr-449	1021	2	-	-	SYM
ftr-449	1021	3	378	378	NUM
ftr-449	1021	4	,	,	PUNCT
ftr-449	1021	5	issued	issue	VERB
ftr-449	1021	6	after	after	ADP
ftr-449	1021	7	professor	professor	PROPN
ftr-449	1021	8	johanson	johanson	PROPN
ftr-449	1021	9	's	's	PART
ftr-449	1021	10	article	article	NOUN
ftr-449	1021	11	,	,	PUNCT
ftr-449	1021	12	the	the	DET
ftr-449	1021	13	irs	irs	PROPN
ftr-449	1021	14	clarified	clarify	VERB
ftr-449	1021	15	rev	rev	PROPN
ftr-449	1021	16	.	.	PUNCT
ftr-449	1022	1	rul	rul	NOUN
ftr-449	1022	2	.	.	PUNCT
ftr-449	1023	1	62	62	NUM
ftr-449	1023	2	-	-	SYM
ftr-449	1023	3	13	13	NUM
ftr-449	1023	4	by	by	ADP
ftr-449	1023	5	specifically	specifically	ADV
ftr-449	1023	6	stating	state	VERB
ftr-449	1023	7	that	that	SCONJ
ftr-449	1023	8	a	a	DET
ftr-449	1023	9	trustee	trustee	NOUN
ftr-449	1023	10	's	's	PART
ftr-449	1023	11	wholly	wholly	ADV
ftr-449	1023	12	discretionary	discretionary	ADJ
ftr-449	1023	13	power	power	NOUN
ftr-449	1023	14	to	to	PART
ftr-449	1023	15	benefit	benefit	VERB
ftr-449	1023	16	the	the	DET
ftr-449	1023	17	settlor	settlor	NOUN
ftr-449	1023	18	does	do	AUX
ftr-449	1023	19	not	not	PART
ftr-449	1023	20	render	render	VERB
ftr-449	1023	21	the	the	DET
ftr-449	1023	22	settlor	settlor	NOUN
ftr-449	1023	23	's	's	PART
ftr-449	1023	24	transfer	transfer	NOUN
ftr-449	1023	25	incomplete	incomplete	ADJ
ftr-449	1023	26	.	.	PUNCT
ftr-449	1024	1	[	[	X
ftr-449	1024	2	vol	vol	NOUN
ftr-449	1024	3	4:8	4:8	NUM
ftr-449	1024	4	estate	estate	NOUN
ftr-449	1024	5	and	and	CCONJ
ftr-449	1024	6	git	git	NOUN
ftr-449	1024	7	tax	tax	NOUN
ftr-449	1024	8	effects	effect	NOUN
ftr-449	1024	9	of	of	ADP
ftr-449	1024	10	selling	sell	VERB
ftr-449	1024	11	a	a	DET
ftr-449	1024	12	remainder	remainder	NOUN
ftr-449	1024	13	4	4	NUM
ftr-449	1024	14	.	.	PUNCT
ftr-449	1025	1	the	the	DET
ftr-449	1025	2	"	"	PUNCT
ftr-449	1025	3	fly	fly	NOUN
ftr-449	1025	4	in	in	ADP
ftr-449	1025	5	the	the	DET
ftr-449	1025	6	ointment"-uncertain	ointment"-uncertain	PROPN
ftr-449	1025	7	income	income	NOUN
ftr-449	1025	8	tax	tax	NOUN
ftr-449	1025	9	effects.-the	effects.-the	DET
ftr-449	1025	10	present	present	ADJ
ftr-449	1025	11	estate	estate	NOUN
ftr-449	1025	12	and	and	CCONJ
ftr-449	1025	13	gift	gift	NOUN
ftr-449	1025	14	tax	tax	NOUN
ftr-449	1025	15	treatment	treatment	NOUN
ftr-449	1025	16	of	of	ADP
ftr-449	1025	17	a	a	DET
ftr-449	1025	18	spousal	spousal	ADJ
ftr-449	1025	19	election	election	NOUN
ftr-449	1025	20	presupposes	presuppose	VERB
ftr-449	1025	21	that	that	SCONJ
ftr-449	1025	22	wand	wand	NOUN
ftr-449	1025	23	h	h	PROPN
ftr-449	1025	24	's	's	PART
ftr-449	1025	25	estate	estate	NOUN
ftr-449	1025	26	are	be	AUX
ftr-449	1025	27	"	"	PUNCT
ftr-449	1025	28	exchanging	exchange	VERB
ftr-449	1025	29	"	"	PUNCT
ftr-449	1025	30	a	a	DET
ftr-449	1025	31	remainder	remainder	NOUN
ftr-449	1025	32	for	for	ADP
ftr-449	1025	33	a	a	DET
ftr-449	1025	34	life	life	NOUN
ftr-449	1025	35	estate	estate	NOUN
ftr-449	1025	36	(	(	PUNCT
ftr-449	1025	37	and	and	CCONJ
ftr-449	1025	38	vice	vice	ADV
ftr-449	1025	39	versa	versa	ADV
ftr-449	1025	40	)	)	PUNCT
ftr-449	1025	41	and	and	CCONJ
ftr-449	1025	42	therefore	therefore	ADV
ftr-449	1025	43	raises	raise	VERB
ftr-449	1025	44	the	the	DET
ftr-449	1025	45	specter	specter	NOUN
ftr-449	1025	46	of	of	ADP
ftr-449	1025	47	there	there	PRON
ftr-449	1025	48	being	be	AUX
ftr-449	1025	49	a	a	DET
ftr-449	1025	50	taxable	taxable	ADJ
ftr-449	1025	51	"	"	PUNCT
ftr-449	1025	52	exchange	exchange	NOUN
ftr-449	1025	53	"	"	PUNCT
ftr-449	1025	54	for	for	ADP
ftr-449	1025	55	income	income	NOUN
ftr-449	1025	56	tax	tax	NOUN
ftr-449	1025	57	purposes	purpose	NOUN
ftr-449	1025	58	.	.	PUNCT
ftr-449	1026	1	apparently	apparently	ADV
ftr-449	1026	2	,	,	PUNCT
ftr-449	1026	3	the	the	DET
ftr-449	1026	4	government	government	NOUN
ftr-449	1026	5	has	have	AUX
ftr-449	1026	6	never	never	ADV
ftr-449	1026	7	asserted	assert	VERB
ftr-449	1026	8	this	this	DET
ftr-449	1026	9	position	position	NOUN
ftr-449	1026	10	in	in	ADP
ftr-449	1026	11	a	a	DET
ftr-449	1026	12	litigated	litigate	VERB
ftr-449	1026	13	case	case	NOUN
ftr-449	1026	14	,	,	PUNCT
ftr-449	1026	15	and	and	CCONJ
ftr-449	1026	16	no	no	DET
ftr-449	1026	17	court	court	NOUN
ftr-449	1026	18	has	have	AUX
ftr-449	1026	19	directly	directly	ADV
ftr-449	1026	20	ruled	rule	VERB
ftr-449	1026	21	on	on	ADP
ftr-449	1026	22	it	it	PRON
ftr-449	1026	23	.	.	PUNCT
ftr-449	1026	24	'6	'6	VERB
ftr-449	1027	1	nevertheless	nevertheless	ADV
ftr-449	1027	2	,	,	PUNCT
ftr-449	1027	3	the	the	DET
ftr-449	1027	4	arguments	argument	NOUN
ftr-449	1027	5	for	for	ADP
ftr-449	1027	6	finding	find	VERB
ftr-449	1027	7	a	a	DET
ftr-449	1027	8	taxable	taxable	ADJ
ftr-449	1027	9	exchange	exchange	NOUN
ftr-449	1027	10	are	be	AUX
ftr-449	1027	11	strong	strong	ADJ
ftr-449	1027	12	,	,	PUNCT
ftr-449	1027	13	and	and	CCONJ
ftr-449	1027	14	if	if	SCONJ
ftr-449	1027	15	successful	successful	ADJ
ftr-449	1027	16	,	,	PUNCT
ftr-449	1027	17	the	the	DET
ftr-449	1027	18	consequences	consequence	NOUN
ftr-449	1027	19	would	would	AUX
ftr-449	1027	20	be	be	AUX
ftr-449	1027	21	severe	severe	ADJ
ftr-449	1027	22	.	.	PUNCT
ftr-449	1028	1	a.	a.	NOUN
ftr-449	1028	2	exchange	exchange	NOUN
ftr-449	1028	3	made	make	VERB
ftr-449	1028	4	by	by	ADP
ftr-449	1028	5	h	h	NOUN
ftr-449	1028	6	's	's	PART
ftr-449	1028	7	estate.-one	estate.-one	NOUN
ftr-449	1028	8	may	may	AUX
ftr-449	1028	9	question	question	VERB
ftr-449	1028	10	whether	whether	SCONJ
ftr-449	1028	11	h	h	NOUN
ftr-449	1028	12	's	's	PART
ftr-449	1028	13	estate	estate	NOUN
ftr-449	1028	14	has	have	AUX
ftr-449	1028	15	engaged	engage	VERB
ftr-449	1028	16	in	in	ADP
ftr-449	1028	17	an	an	DET
ftr-449	1028	18	exchange	exchange	NOUN
ftr-449	1028	19	at	at	ADV
ftr-449	1028	20	all	all	ADV
ftr-449	1028	21	.	.	PUNCT
ftr-449	1029	1	although	although	SCONJ
ftr-449	1029	2	h	h	PROPN
ftr-449	1029	3	's	's	PART
ftr-449	1029	4	estate	estate	NOUN
ftr-449	1029	5	has	have	AUX
ftr-449	1029	6	indubitably	indubitably	ADV
ftr-449	1029	7	transferred	transfer	VERB
ftr-449	1029	8	a	a	DET
ftr-449	1029	9	life	life	NOUN
ftr-449	1029	10	estate	estate	NOUN
ftr-449	1029	11	in	in	ADP
ftr-449	1029	12	h	h	PROPN
ftr-449	1029	13	trust	trust	NOUN
ftr-449	1029	14	to	to	ADP
ftr-449	1029	15	w	w	PROPN
ftr-449	1029	16	,	,	PUNCT
ftr-449	1029	17	it	it	PRON
ftr-449	1029	18	has	have	AUX
ftr-449	1029	19	not	not	PART
ftr-449	1029	20	received	receive	VERB
ftr-449	1029	21	any	any	DET
ftr-449	1029	22	property	property	NOUN
ftr-449	1029	23	or	or	CCONJ
ftr-449	1029	24	goods	good	NOUN
ftr-449	1029	25	in	in	ADP
ftr-449	1029	26	return	return	NOUN
ftr-449	1029	27	.	.	PUNCT
ftr-449	1030	1	69	69	NUM
ftr-449	1031	1	moreover	moreover	ADV
ftr-449	1031	2	,	,	PUNCT
ftr-449	1031	3	h	h	NOUN
ftr-449	1031	4	's	's	PART
ftr-449	1031	5	offer	offer	NOUN
ftr-449	1031	6	of	of	ADP
ftr-449	1031	7	a	a	DET
ftr-449	1031	8	life	life	NOUN
ftr-449	1031	9	estate	estate	NOUN
ftr-449	1031	10	to	to	ADP
ftr-449	1031	11	w	w	PROPN
ftr-449	1031	12	is	be	AUX
ftr-449	1031	13	almost	almost	ADV
ftr-449	1031	14	always	always	ADV
ftr-449	1031	15	motivated	motivate	VERB
ftr-449	1031	16	,	,	PUNCT
ftr-449	1031	17	at	at	ADP
ftr-449	1031	18	least	least	ADJ
ftr-449	1031	19	in	in	ADP
ftr-449	1031	20	part	part	NOUN
ftr-449	1031	21	,	,	PUNCT
ftr-449	1031	22	by	by	ADP
ftr-449	1031	23	a	a	DET
ftr-449	1031	24	desire	desire	NOUN
ftr-449	1031	25	to	to	PART
ftr-449	1031	26	benefit	benefit	VERB
ftr-449	1031	27	w	w	ADP
ftr-449	1031	28	as	as	ADV
ftr-449	1031	29	well	well	ADV
ftr-449	1031	30	as	as	ADP
ftr-449	1031	31	the	the	DET
ftr-449	1031	32	remainderman	remainderman	NOUN
ftr-449	1031	33	c.	c.	PROPN
ftr-449	1031	34	arguably	arguably	ADV
ftr-449	1031	35	,	,	PUNCT
ftr-449	1031	36	therefore	therefore	ADV
ftr-449	1031	37	,	,	PUNCT
ftr-449	1031	38	the	the	DET
ftr-449	1031	39	benefits	benefit	NOUN
ftr-449	1031	40	conferred	confer	VERB
ftr-449	1031	41	on	on	ADP
ftr-449	1031	42	w	w	PROPN
ftr-449	1031	43	and	and	CCONJ
ftr-449	1031	44	on	on	ADP
ftr-449	1031	45	c	c	PROPN
ftr-449	1031	46	should	should	AUX
ftr-449	1031	47	both	both	PRON
ftr-449	1031	48	be	be	AUX
ftr-449	1031	49	viewed	view	VERB
ftr-449	1031	50	as	as	ADP
ftr-449	1031	51	bequests	bequest	NOUN
ftr-449	1031	52	.	.	PUNCT
ftr-449	1032	1	170	170	NUM
ftr-449	1032	2	indeed	indeed	ADV
ftr-449	1032	3	,	,	PUNCT
ftr-449	1032	4	the	the	DET
ftr-449	1032	5	internal	internal	ADJ
ftr-449	1032	6	revenue	revenue	NOUN
ftr-449	1032	7	service	service	NOUN
ftr-449	1032	8	itself	itself	PRON
ftr-449	1032	9	at	at	ADP
ftr-449	1032	10	one	one	NUM
ftr-449	1032	11	time	time	NOUN
ftr-449	1032	12	viewed	view	VERB
ftr-449	1032	13	w	w	ADP
ftr-449	1032	14	as	as	ADP
ftr-449	1032	15	receiving	receive	VERB
ftr-449	1032	16	her	her	PRON
ftr-449	1032	17	interest	interest	NOUN
ftr-449	1032	18	in	in	ADP
ftr-449	1032	19	h	h	PROPN
ftr-449	1032	20	trust	trust	NOUN
ftr-449	1032	21	as	as	ADP
ftr-449	1032	22	a	a	DET
ftr-449	1032	23	beneficiary	beneficiary	NOUN
ftr-449	1032	24	under	under	ADP
ftr-449	1032	25	h	h	PROPN
ftr-449	1032	26	's	's	PART
ftr-449	1032	27	will	will	AUX
ftr-449	1032	28	rather	rather	ADV
ftr-449	1032	29	than	than	ADP
ftr-449	1032	30	as	as	ADP
ftr-449	1032	31	a	a	DET
ftr-449	1032	32	purchaser	purchaser	NOUN
ftr-449	1032	33	.	.	PUNCT
ftr-449	1033	1	171	171	NUM
ftr-449	1033	2	it	it	PRON
ftr-449	1033	3	even	even	ADV
ftr-449	1033	4	rejected	reject	VERB
ftr-449	1033	5	a	a	DET
ftr-449	1033	6	request	request	NOUN
ftr-449	1033	7	that	that	SCONJ
ftr-449	1033	8	the	the	DET
ftr-449	1033	9	regulations	regulation	NOUN
ftr-449	1033	10	be	be	AUX
ftr-449	1033	11	amended	amend	VERB
ftr-449	1033	12	to	to	ADP
ftr-449	1033	13	168	168	NUM
ftr-449	1033	14	.	.	PUNCT
ftr-449	1034	1	prior	prior	ADV
ftr-449	1034	2	to	to	ADP
ftr-449	1034	3	the	the	DET
ftr-449	1034	4	enactment	enactment	NOUN
ftr-449	1034	5	of	of	ADP
ftr-449	1034	6	§	§	PROPN
ftr-449	1034	7	167(e	167(e	PROPN
ftr-449	1034	8	)	)	PUNCT
ftr-449	1034	9	,	,	PUNCT
ftr-449	1034	10	the	the	DET
ftr-449	1034	11	courts	court	NOUN
ftr-449	1034	12	held	hold	VERB
ftr-449	1034	13	that	that	PRON
ftr-449	1034	14	wobtained	wobtaine	VERB
ftr-449	1034	15	an	an	DET
ftr-449	1034	16	amortizable	amortizable	ADJ
ftr-449	1034	17	"	"	PUNCT
ftr-449	1034	18	cost	cost	NOUN
ftr-449	1034	19	basis	basis	NOUN
ftr-449	1034	20	"	"	PUNCT
ftr-449	1034	21	in	in	ADP
ftr-449	1034	22	her	her	PRON
ftr-449	1034	23	life	life	NOUN
ftr-449	1034	24	estate	estate	NOUN
ftr-449	1034	25	in	in	ADP
ftr-449	1034	26	h	h	PROPN
ftr-449	1034	27	trust	trust	NOUN
ftr-449	1034	28	equal	equal	ADJ
ftr-449	1034	29	to	to	ADP
ftr-449	1034	30	value	value	NOUN
ftr-449	1034	31	of	of	ADP
ftr-449	1034	32	the	the	DET
ftr-449	1034	33	remainder	remainder	NOUN
ftr-449	1034	34	she	she	PRON
ftr-449	1034	35	surrendered	surrender	VERB
ftr-449	1034	36	in	in	ADP
ftr-449	1034	37	her	her	PRON
ftr-449	1034	38	share	share	NOUN
ftr-449	1034	39	of	of	ADP
ftr-449	1034	40	the	the	DET
ftr-449	1034	41	community	community	NOUN
ftr-449	1034	42	(	(	PUNCT
ftr-449	1034	43	or	or	CCONJ
ftr-449	1034	44	the	the	DET
ftr-449	1034	45	value	value	NOUN
ftr-449	1034	46	of	of	ADP
ftr-449	1034	47	the	the	DET
ftr-449	1034	48	life	life	NOUN
ftr-449	1034	49	estate	estate	NOUN
ftr-449	1034	50	she	she	PRON
ftr-449	1034	51	received	receive	VERB
ftr-449	1034	52	,	,	PUNCT
ftr-449	1034	53	if	if	SCONJ
ftr-449	1034	54	less	less	ADJ
ftr-449	1034	55	)	)	PUNCT
ftr-449	1034	56	.	.	PUNCT
ftr-449	1035	1	see	see	VERB
ftr-449	1035	2	gist	gist	NOUN
ftr-449	1035	3	v.	v.	ADP
ftr-449	1035	4	united	united	PROPN
ftr-449	1035	5	states	states	PROPN
ftr-449	1035	6	,	,	PUNCT
ftr-449	1035	7	296	296	NUM
ftr-449	1035	8	f.	f.	NOUN
ftr-449	1035	9	supp	supp	PROPN
ftr-449	1035	10	.	.	PUNCT
ftr-449	1036	1	526	526	NUM
ftr-449	1036	2	(	(	PUNCT
ftr-449	1036	3	s.d	s.d	PROPN
ftr-449	1036	4	.	.	PROPN
ftr-449	1036	5	cal	cal	PROPN
ftr-449	1036	6	.	.	PROPN
ftr-449	1036	7	1969	1969	NUM
ftr-449	1036	8	)	)	PUNCT
ftr-449	1036	9	,	,	PUNCT
ftr-449	1036	10	aft'd	aft'd	PROPN
ftr-449	1036	11	,	,	PUNCT
ftr-449	1036	12	423	423	NUM
ftr-449	1036	13	f.	f.	PROPN
ftr-449	1036	14	2d	2d	PROPN
ftr-449	1036	15	1118	1118	NUM
ftr-449	1036	16	(	(	PUNCT
ftr-449	1036	17	9th	9th	ADJ
ftr-449	1036	18	cir	cir	NOUN
ftr-449	1036	19	.	.	PROPN
ftr-449	1036	20	1970	1970	NUM
ftr-449	1036	21	)	)	PUNCT
ftr-449	1036	22	;	;	PUNCT
ftr-449	1036	23	see	see	VERB
ftr-449	1036	24	estate	estate	NOUN
ftr-449	1036	25	of	of	ADP
ftr-449	1036	26	christ	christ	PROPN
ftr-449	1036	27	v.	v.	PROPN
ftr-449	1036	28	commissioner	commissioner	PROPN
ftr-449	1036	29	,	,	PUNCT
ftr-449	1036	30	54	54	NUM
ftr-449	1036	31	t.c	t.c	PROPN
ftr-449	1036	32	.	.	PROPN
ftr-449	1036	33	493	493	NUM
ftr-449	1036	34	(	(	PUNCT
ftr-449	1036	35	1970	1970	NUM
ftr-449	1036	36	)	)	PUNCT
ftr-449	1036	37	,	,	PUNCT
ftr-449	1036	38	aftd	aftd	PROPN
ftr-449	1036	39	,	,	PUNCT
ftr-449	1036	40	480	480	NUM
ftr-449	1036	41	f.2d	f.2d	NUM
ftr-449	1036	42	171	171	NUM
ftr-449	1036	43	(	(	PUNCT
ftr-449	1036	44	9th	9th	ADJ
ftr-449	1036	45	cir	cir	NOUN
ftr-449	1036	46	.	.	PROPN
ftr-449	1036	47	1973	1973	NUM
ftr-449	1036	48	)	)	PUNCT
ftr-449	1036	49	;	;	PUNCT
ftr-449	1036	50	see	see	VERB
ftr-449	1036	51	kuhn	kuhn	PROPN
ftr-449	1036	52	v.	v.	PROPN
ftr-449	1036	53	united	united	PROPN
ftr-449	1036	54	states	states	PROPN
ftr-449	1036	55	,	,	PUNCT
ftr-449	1036	56	392	392	NUM
ftr-449	1036	57	f.	f.	PROPN
ftr-449	1036	58	supp	supp	PROPN
ftr-449	1036	59	.	.	PUNCT
ftr-449	1037	1	1229	1229	NUM
ftr-449	1037	2	(	(	PUNCT
ftr-449	1037	3	s.d	s.d	PROPN
ftr-449	1037	4	.	.	PUNCT
ftr-449	1038	1	tex	tex	PROPN
ftr-449	1038	2	.	.	PROPN
ftr-449	1038	3	1975	1975	NUM
ftr-449	1038	4	)	)	PUNCT
ftr-449	1038	5	.	.	PUNCT
ftr-449	1039	1	this	this	DET
ftr-449	1039	2	conclusion	conclusion	NOUN
ftr-449	1039	3	was	be	AUX
ftr-449	1039	4	based	base	VERB
ftr-449	1039	5	on	on	ADP
ftr-449	1039	6	the	the	DET
ftr-449	1039	7	premise	premise	NOUN
ftr-449	1039	8	that	that	SCONJ
ftr-449	1039	9	w"bought	w"bought	VERB
ftr-449	1039	10	"	"	PUNCT
ftr-449	1039	11	her	her	PRON
ftr-449	1039	12	life	life	NOUN
ftr-449	1039	13	estate	estate	NOUN
ftr-449	1039	14	by	by	ADP
ftr-449	1039	15	transferring	transfer	VERB
ftr-449	1039	16	a	a	DET
ftr-449	1039	17	remainder	remainder	NOUN
ftr-449	1039	18	in	in	ADP
ftr-449	1039	19	her	her	PRON
ftr-449	1039	20	share	share	NOUN
ftr-449	1039	21	of	of	ADP
ftr-449	1039	22	the	the	DET
ftr-449	1039	23	property	property	NOUN
ftr-449	1039	24	to	to	ADP
ftr-449	1039	25	c	c	NOUN
ftr-449	1039	26	,	,	PUNCT
ftr-449	1039	27	see	see	VERB
ftr-449	1039	28	kuhn	kuhn	PROPN
ftr-449	1039	29	at	at	ADP
ftr-449	1039	30	1235	1235	NUM
ftr-449	1039	31	-	-	SYM
ftr-449	1039	32	40	40	NUM
ftr-449	1039	33	-	-	PUNCT
ftr-449	1039	34	a	a	DET
ftr-449	1039	35	premise	premise	NOUN
ftr-449	1039	36	that	that	SCONJ
ftr-449	1039	37	necessarily	necessarily	ADV
ftr-449	1039	38	implies	imply	VERB
ftr-449	1039	39	that	that	SCONJ
ftr-449	1039	40	the	the	DET
ftr-449	1039	41	estate	estate	NOUN
ftr-449	1039	42	had	have	AUX
ftr-449	1039	43	"	"	PUNCT
ftr-449	1039	44	sold	sell	VERB
ftr-449	1039	45	"	"	PUNCT
ftr-449	1039	46	wher	wher	ADJ
ftr-449	1039	47	life	life	NOUN
ftr-449	1039	48	estate	estate	NOUN
ftr-449	1039	49	in	in	ADP
ftr-449	1039	50	h	h	PROPN
ftr-449	1039	51	trust	trust	NOUN
ftr-449	1039	52	in	in	ADP
ftr-449	1039	53	a	a	DET
ftr-449	1039	54	taxable	taxable	ADJ
ftr-449	1039	55	transaction	transaction	NOUN
ftr-449	1039	56	.	.	PUNCT
ftr-449	1040	1	see	see	VERB
ftr-449	1040	2	joseph	joseph	PROPN
ftr-449	1040	3	m	m	PROPN
ftr-449	1040	4	dodge	dodge	PROPN
ftr-449	1040	5	,	,	PUNCT
ftr-449	1040	6	retentions	retention	NOUN
ftr-449	1040	7	,	,	PUNCT
ftr-449	1040	8	receipts	receipt	NOUN
ftr-449	1040	9	,	,	PUNCT
ftr-449	1040	10	transfers	transfer	NOUN
ftr-449	1040	11	,	,	PUNCT
ftr-449	1040	12	and	and	CCONJ
ftr-449	1040	13	accumulations	accumulation	NOUN
ftr-449	1040	14	of	of	ADP
ftr-449	1040	15	income	income	NOUN
ftr-449	1040	16	and	and	CCONJ
ftr-449	1040	17	income	income	NOUN
ftr-449	1040	18	rights	right	NOUN
ftr-449	1040	19	:	:	PUNCT
ftr-449	1040	20	ruminations	rumination	NOUN
ftr-449	1040	21	on	on	ADP
ftr-449	1040	22	the	the	DET
ftr-449	1040	23	post	post	ADJ
ftr-449	1040	24	-	-	ADJ
ftr-449	1040	25	byrum	byrum	ADJ
ftr-449	1040	26	role	role	NOUN
ftr-449	1040	27	of	of	ADP
ftr-449	1040	28	estate	estate	NOUN
ftr-449	1040	29	tax	tax	NOUN
ftr-449	1040	30	sections	section	NOUN
ftr-449	1040	31	2036	2036	NUM
ftr-449	1040	32	,	,	PUNCT
ftr-449	1040	33	2037	2037	NUM
ftr-449	1040	34	,	,	PUNCT
ftr-449	1040	35	2039	2039	NUM
ftr-449	1040	36	and	and	CCONJ
ftr-449	1040	37	2043(a	2043(a	NUM
ftr-449	1040	38	)	)	PUNCT
ftr-449	1040	39	,	,	PUNCT
ftr-449	1040	40	58	58	NUM
ftr-449	1040	41	tex	tex	PROPN
ftr-449	1040	42	.	.	PUNCT
ftr-449	1040	43	l	l	PROPN
ftr-449	1040	44	rev	rev	PROPN
ftr-449	1040	45	.	.	PUNCT
ftr-449	1041	1	1,72	1,72	NUM
ftr-449	1041	2	n.342	n.342	NOUN
ftr-449	1041	3	(	(	PUNCT
ftr-449	1041	4	1979	1979	NUM
ftr-449	1041	5	)	)	PUNCT
ftr-449	1041	6	(	(	PUNCT
ftr-449	1041	7	"	"	PUNCT
ftr-449	1041	8	if	if	SCONJ
ftr-449	1041	9	there	there	PRON
ftr-449	1041	10	is	be	VERB
ftr-449	1041	11	a	a	DET
ftr-449	1041	12	purchase	purchase	NOUN
ftr-449	1041	13	....	....	PUNCT
ftr-449	1042	1	there	there	PRON
ftr-449	1042	2	must	must	AUX
ftr-449	1042	3	be	be	AUX
ftr-449	1042	4	a	a	DET
ftr-449	1042	5	sale	sale	NOUN
ftr-449	1042	6	.	.	PUNCT
ftr-449	1042	7	"	"	PUNCT
ftr-449	1042	8	)	)	PUNCT
ftr-449	1042	9	the	the	DET
ftr-449	1042	10	irs	irs	PROPN
ftr-449	1042	11	has	have	AUX
ftr-449	1042	12	never	never	ADV
ftr-449	1042	13	asserted	assert	VERB
ftr-449	1042	14	this	this	DET
ftr-449	1042	15	position	position	NOUN
ftr-449	1042	16	and	and	CCONJ
ftr-449	1042	17	no	no	DET
ftr-449	1042	18	court	court	NOUN
ftr-449	1042	19	has	have	AUX
ftr-449	1042	20	ever	ever	ADV
ftr-449	1042	21	so	so	ADV
ftr-449	1042	22	held	hold	VERB
ftr-449	1042	23	.	.	PUNCT
ftr-449	1043	1	under	under	ADP
ftr-449	1043	2	current	current	ADJ
ftr-449	1043	3	law	law	NOUN
ftr-449	1043	4	,	,	PUNCT
ftr-449	1043	5	iv	iv	NUM
ftr-449	1043	6	is	be	AUX
ftr-449	1043	7	prohibited	prohibit	VERB
ftr-449	1043	8	from	from	ADP
ftr-449	1043	9	amortizing	amortize	VERB
ftr-449	1043	10	her	her	PRON
ftr-449	1043	11	basis	basis	NOUN
ftr-449	1043	12	in	in	ADP
ftr-449	1043	13	her	her	PRON
ftr-449	1043	14	life	life	NOUN
ftr-449	1043	15	estate	estate	NOUN
ftr-449	1043	16	,	,	PUNCT
ftr-449	1043	17	if	if	SCONJ
ftr-449	1043	18	,	,	PUNCT
ftr-449	1043	19	as	as	SCONJ
ftr-449	1043	20	almost	almost	ADV
ftr-449	1043	21	always	always	ADV
ftr-449	1043	22	is	be	AUX
ftr-449	1043	23	the	the	DET
ftr-449	1043	24	case	case	NOUN
ftr-449	1043	25	,	,	PUNCT
ftr-449	1043	26	the	the	DET
ftr-449	1043	27	remainderman	remainderman	NOUN
ftr-449	1043	28	is	be	AUX
ftr-449	1043	29	a	a	DET
ftr-449	1043	30	related	related	ADJ
ftr-449	1043	31	party	party	NOUN
ftr-449	1043	32	.	.	PUNCT
ftr-449	1044	1	see	see	VERB
ftr-449	1044	2	irc	irc	PROPN
ftr-449	1044	3	§	§	PROPN
ftr-449	1044	4	167(e	167(e	PROPN
ftr-449	1044	5	)	)	PUNCT
ftr-449	1044	6	.	.	PUNCT
ftr-449	1045	1	169	169	NUM
ftr-449	1045	2	.	.	PUNCT
ftr-449	1046	1	see	see	VERB
ftr-449	1046	2	dodge	dodge	PROPN
ftr-449	1046	3	,	,	PUNCT
ftr-449	1046	4	supra	supra	PROPN
ftr-449	1046	5	note	note	NOUN
ftr-449	1046	6	83	83	NUM
ftr-449	1046	7	,	,	PUNCT
ftr-449	1046	8	at	at	ADP
ftr-449	1046	9	293	293	NUM
ftr-449	1046	10	n.220	n.220	NOUN
ftr-449	1046	11	(	(	PUNCT
ftr-449	1046	12	"	"	PUNCT
ftr-449	1046	13	but	but	CCONJ
ftr-449	1046	14	here	here	ADV
ftr-449	1046	15	,	,	PUNCT
ftr-449	1046	16	neither	neither	CCONJ
ftr-449	1046	17	the	the	DET
ftr-449	1046	18	decedent	decedent	NOUN
ftr-449	1046	19	nor	nor	CCONJ
ftr-449	1046	20	his	his	PRON
ftr-449	1046	21	estate	estate	NOUN
ftr-449	1046	22	receives	receive	VERB
ftr-449	1046	23	property	property	NOUN
ftr-449	1046	24	or	or	CCONJ
ftr-449	1046	25	services	service	NOUN
ftr-449	1046	26	.	.	PUNCT
ftr-449	1046	27	"	"	PUNCT
ftr-449	1046	28	)	)	PUNCT
ftr-449	1046	29	.	.	PUNCT
ftr-449	1047	1	170	170	NUM
ftr-449	1047	2	.	.	PUNCT
ftr-449	1047	3	see	see	VERB
ftr-449	1047	4	i	i	PRON
ftr-449	1047	5	d.	d.	PROPN
ftr-449	1047	6	171	171	NUM
ftr-449	1047	7	.	.	PUNCT
ftr-449	1048	1	the	the	DET
ftr-449	1048	2	irs	irs	PROPN
ftr-449	1048	3	argued	argue	VERB
ftr-449	1048	4	in	in	ADP
ftr-449	1048	5	gist	gist	NOUN
ftr-449	1048	6	,	,	PUNCT
ftr-449	1048	7	423	423	NUM
ftr-449	1048	8	f.2d	f.2d	X
ftr-449	1048	9	at	at	ADP
ftr-449	1048	10	1120	1120	NUM
ftr-449	1048	11	,	,	PUNCT
ftr-449	1048	12	and	and	CCONJ
ftr-449	1048	13	kuhn	kuhn	PROPN
ftr-449	1048	14	,	,	PUNCT
ftr-449	1048	15	392	392	NUM
ftr-449	1048	16	f.	f.	PROPN
ftr-449	1048	17	supp	supp	PROPN
ftr-449	1048	18	.	.	PUNCT
ftr-449	1049	1	at	at	ADP
ftr-449	1049	2	1235	1235	NUM
ftr-449	1049	3	-	-	SYM
ftr-449	1049	4	36	36	NUM
ftr-449	1049	5	.	.	PUNCT
ftr-449	1050	1	that	that	SCONJ
ftr-449	1050	2	in	in	ADP
ftr-449	1050	3	a	a	DET
ftr-449	1050	4	spousal	spousal	NOUN
ftr-449	1050	5	election	election	NOUN
ftr-449	1050	6	wacquires	wacquire	VERB
ftr-449	1050	7	her	her	PRON
ftr-449	1050	8	life	life	NOUN
ftr-449	1050	9	estate	estate	NOUN
ftr-449	1050	10	in	in	ADP
ftr-449	1050	11	h	h	PROPN
ftr-449	1050	12	trust	trust	NOUN
ftr-449	1050	13	as	as	ADP
ftr-449	1050	14	"	"	PUNCT
ftr-449	1050	15	beneficiary	beneficiary	NOUN
ftr-449	1050	16	"	"	PUNCT
ftr-449	1050	17	of	of	ADP
ftr-449	1050	18	h	h	NOUN
ftr-449	1050	19	's	's	PART
ftr-449	1050	20	will	will	AUX
ftr-449	1050	21	rather	rather	ADV
ftr-449	1050	22	than	than	ADP
ftr-449	1050	23	as	as	ADP
ftr-449	1050	24	a	a	DET
ftr-449	1050	25	"	"	PUNCT
ftr-449	1050	26	purchaser	purchaser	NOUN
ftr-449	1050	27	"	"	PUNCT
ftr-449	1050	28	(	(	PUNCT
ftr-449	1050	29	citing	cite	VERB
ftr-449	1050	30	helvering	helvere	VERB
ftr-449	1050	31	v.	v.	ADP
ftr-449	1050	32	butterworth	butterworth	PROPN
ftr-449	1050	33	,	,	PUNCT
ftr-449	1050	34	290	290	NUM
ftr-449	1050	35	u.s	u.s	PROPN
ftr-449	1050	36	.	.	PROPN
ftr-449	1050	37	365	365	NUM
ftr-449	1050	38	(	(	PUNCT
ftr-449	1050	39	1933	1933	NUM
ftr-449	1050	40	)	)	PUNCT
ftr-449	1050	41	)	)	PUNCT
ftr-449	1050	42	,	,	PUNCT
ftr-449	1050	43	and	and	CCONJ
ftr-449	1050	44	thus	thus	ADV
ftr-449	1050	45	has	have	VERB
ftr-449	1050	46	no	no	DET
ftr-449	1050	47	"	"	PUNCT
ftr-449	1050	48	cost	cost	NOUN
ftr-449	1050	49	basis	basis	NOUN
ftr-449	1050	50	"	"	PUNCT
ftr-449	1050	51	to	to	PART
ftr-449	1050	52	amortize	amortize	VERB
ftr-449	1050	53	.	.	PUNCT
ftr-449	1051	1	professor	professor	PROPN
ftr-449	1051	2	morrison	morrison	PROPN
ftr-449	1051	3	supports	support	VERB
ftr-449	1051	4	this	this	DET
ftr-449	1051	5	view	view	NOUN
ftr-449	1051	6	arguing	argue	VERB
ftr-449	1051	7	that	that	SCONJ
ftr-449	1051	8	treating	treat	VERB
ftr-449	1051	9	iv	iv	PRON
ftr-449	1051	10	as	as	ADP
ftr-449	1051	11	a	a	DET
ftr-449	1051	12	"	"	PUNCT
ftr-449	1051	13	beneficiary	beneficiary	NOUN
ftr-449	1051	14	"	"	PUNCT
ftr-449	1051	15	achieves	achieve	VERB
ftr-449	1051	16	the	the	DET
ftr-449	1051	17	objectives	objective	NOUN
ftr-449	1051	18	of	of	ADP
ftr-449	1051	19	the	the	DET
ftr-449	1051	20	income	income	NOUN
ftr-449	1051	21	tax	tax	NOUN
ftr-449	1051	22	law	law	NOUN
ftr-449	1051	23	(	(	PUNCT
ftr-449	1051	24	i.e.	i.e.	X
ftr-449	1051	25	,	,	PUNCT
ftr-449	1051	26	"	"	PUNCT
ftr-449	1051	27	assurance	assurance	NOUN
ftr-449	1051	28	that	that	PRON
ftr-449	1051	29	all	all	DET
ftr-449	1051	30	income	income	NOUN
ftr-449	1051	31	from	from	ADP
ftr-449	1051	32	estates	estate	NOUN
ftr-449	1051	33	and	and	CCONJ
ftr-449	1051	34	trusts	trust	NOUN
ftr-449	1051	35	is	be	AUX
ftr-449	1051	36	taxed	tax	VERB
ftr-449	1051	37	once	once	ADV
ftr-449	1051	38	,	,	PUNCT
ftr-449	1051	39	and	and	CCONJ
ftr-449	1051	40	only	only	ADV
ftr-449	1051	41	once	once	ADV
ftr-449	1051	42	;	;	PUNCT
ftr-449	1051	43	that	that	SCONJ
ftr-449	1051	44	the	the	DET
ftr-449	1051	45	income	income	NOUN
ftr-449	1051	46	is	be	AUX
ftr-449	1051	47	attributed	attribute	VERB
ftr-449	1051	48	to	to	ADP
ftr-449	1051	49	the	the	DET
ftr-449	1051	50	proper	proper	ADJ
ftr-449	1051	51	taxpayer	taxpayer	NOUN
ftr-449	1051	52	and	and	CCONJ
ftr-449	1051	53	that	that	SCONJ
ftr-449	1051	54	ordinary	ordinary	ADJ
ftr-449	1051	55	income	income	NOUN
ftr-449	1051	56	is	be	AUX
ftr-449	1051	57	not	not	PART
ftr-449	1051	58	converted	convert	VERB
ftr-449	1051	59	into	into	ADP
ftr-449	1051	60	capital	capital	NOUN
ftr-449	1051	61	gains	gain	NOUN
ftr-449	1051	62	"	"	PUNCT
ftr-449	1051	63	)	)	PUNCT
ftr-449	1051	64	while	while	SCONJ
ftr-449	1051	65	avoiding	avoid	VERB
ftr-449	1051	66	the	the	DET
ftr-449	1051	67	complications	complication	NOUN
ftr-449	1051	68	which	which	DET
ftr-449	1051	69	1999	1999	NUM
ftr-449	1051	70	]	]	PUNCT
ftr-449	1051	71	florida	florida	PROPN
ftr-449	1051	72	tax	tax	NOUN
ftr-449	1051	73	review	review	NOUN
ftr-449	1051	74	include	include	VERB
ftr-449	1051	75	a	a	DET
ftr-449	1051	76	statement	statement	NOUN
ftr-449	1051	77	to	to	ADP
ftr-449	1051	78	this	this	DET
ftr-449	1051	79	effect	effect	NOUN
ftr-449	1051	80	on	on	ADP
ftr-449	1051	81	the	the	DET
ftr-449	1051	82	ground	ground	NOUN
ftr-449	1051	83	the	the	DET
ftr-449	1051	84	result	result	NOUN
ftr-449	1051	85	was	be	AUX
ftr-449	1051	86	"	"	PUNCT
ftr-449	1051	87	too	too	ADV
ftr-449	1051	88	obvious	obvious	ADJ
ftr-449	1051	89	..	..	PUNCT
ftr-449	1051	90	,	,	PUNCT
ftr-449	1051	91	to	to	PART
ftr-449	1051	92	warrant	warrant	VERB
ftr-449	1051	93	a	a	DET
ftr-449	1051	94	specific	specific	ADJ
ftr-449	1051	95	statement	statement	NOUN
ftr-449	1051	96	.	.	PUNCT
ftr-449	1052	1	"	"	PUNCT
ftr-449	1052	2	'	'	PUNCT
ftr-449	1052	3	72	72	NUM
ftr-449	1052	4	nevertheless	nevertheless	ADV
ftr-449	1052	5	,	,	PUNCT
ftr-449	1052	6	the	the	DET
ftr-449	1052	7	failure	failure	NOUN
ftr-449	1052	8	of	of	ADP
ftr-449	1052	9	the	the	DET
ftr-449	1052	10	service	service	NOUN
ftr-449	1052	11	to	to	PART
ftr-449	1052	12	explicitly	explicitly	ADV
ftr-449	1052	13	rule	rule	VERB
ftr-449	1052	14	on	on	ADP
ftr-449	1052	15	this	this	DET
ftr-449	1052	16	issue	issue	NOUN
ftr-449	1052	17	and	and	CCONJ
ftr-449	1052	18	the	the	DET
ftr-449	1052	19	case	case	NOUN
ftr-449	1052	20	law	law	NOUN
ftr-449	1052	21	on	on	ADP
ftr-449	1052	22	related	related	ADJ
ftr-449	1052	23	issues	issue	NOUN
ftr-449	1052	24	have	have	AUX
ftr-449	1052	25	led	lead	VERB
ftr-449	1052	26	to	to	ADP
ftr-449	1052	27	a	a	DET
ftr-449	1052	28	continuing	continue	VERB
ftr-449	1052	29	concern	concern	NOUN
ftr-449	1052	30	that	that	SCONJ
ftr-449	1052	31	a	a	DET
ftr-449	1052	32	spousal	spousal	NOUN
ftr-449	1052	33	election	election	NOUN
ftr-449	1052	34	is	be	AUX
ftr-449	1052	35	a	a	DET
ftr-449	1052	36	taxable	taxable	ADJ
ftr-449	1052	37	event	event	NOUN
ftr-449	1052	38	.	.	PUNCT
ftr-449	1052	39	'	'	PUNCT
ftr-449	1053	1	if	if	SCONJ
ftr-449	1053	2	it	it	PRON
ftr-449	1053	3	is	be	AUX
ftr-449	1053	4	,	,	PUNCT
ftr-449	1053	5	the	the	DET
ftr-449	1053	6	election	election	NOUN
ftr-449	1053	7	can	can	AUX
ftr-449	1053	8	probably	probably	ADV
ftr-449	1053	9	best	well	ADV
ftr-449	1053	10	be	be	AUX
ftr-449	1053	11	understood	understand	VERB
ftr-449	1053	12	by	by	ADP
ftr-449	1053	13	viewing	view	VERB
ftr-449	1053	14	h	h	NOUN
ftr-449	1053	15	's	's	PART
ftr-449	1053	16	estate	estate	NOUN
ftr-449	1053	17	as	as	ADP
ftr-449	1053	18	"	"	PUNCT
ftr-449	1053	19	selling	sell	VERB
ftr-449	1053	20	"	"	PUNCT
ftr-449	1053	21	a	a	DET
ftr-449	1053	22	life	life	NOUN
ftr-449	1053	23	estate	estate	NOUN
ftr-449	1053	24	in	in	ADP
ftr-449	1053	25	h	h	PROPN
ftr-449	1053	26	trust	trust	NOUN
ftr-449	1053	27	to	to	ADP
ftr-449	1053	28	w	w	PROPN
ftr-449	1053	29	for	for	ADP
ftr-449	1053	30	a	a	DET
ftr-449	1053	31	remainder	remainder	NOUN
ftr-449	1053	32	interest	interest	NOUN
ftr-449	1053	33	in	in	ADP
ftr-449	1053	34	w	w	PROPN
ftr-449	1053	35	trust	trust	NOUN
ftr-449	1053	36	,	,	PUNCT
ftr-449	1053	37	and	and	CCONJ
ftr-449	1053	38	then	then	ADV
ftr-449	1053	39	transferring	transfer	VERB
ftr-449	1053	40	the	the	DET
ftr-449	1053	41	remainder	remainder	NOUN
ftr-449	1053	42	to	to	ADP
ftr-449	1053	43	c	c	PROPN
ftr-449	1053	44	as	as	ADP
ftr-449	1053	45	a	a	DET
ftr-449	1053	46	bequest	bequest	NOUN
ftr-449	1053	47	from	from	ADP
ftr-449	1053	48	h.	h.	PROPN
ftr-449	1053	49	if	if	SCONJ
ftr-449	1053	50	h	h	NOUN
ftr-449	1053	51	had	have	AUX
ftr-449	1053	52	directed	direct	VERB
ftr-449	1053	53	his	his	PRON
ftr-449	1053	54	executors	executor	NOUN
ftr-449	1053	55	to	to	PART
ftr-449	1053	56	sell	sell	VERB
ftr-449	1053	57	blackacre	blackacre	NOUN
ftr-449	1053	58	and	and	CCONJ
ftr-449	1053	59	give	give	VERB
ftr-449	1053	60	the	the	DET
ftr-449	1053	61	proceeds	proceed	NOUN
ftr-449	1053	62	to	to	ADP
ftr-449	1053	63	c	c	PROPN
ftr-449	1053	64	,	,	PUNCT
ftr-449	1053	65	h	h	PROPN
ftr-449	1053	66	's	's	PART
ftr-449	1053	67	estate	estate	NOUN
ftr-449	1053	68	would	would	AUX
ftr-449	1053	69	be	be	AUX
ftr-449	1053	70	taxed	tax	VERB
ftr-449	1053	71	on	on	ADP
ftr-449	1053	72	any	any	DET
ftr-449	1053	73	gain	gain	NOUN
ftr-449	1053	74	(	(	PUNCT
ftr-449	1053	75	at	at	ADP
ftr-449	1053	76	least	least	ADJ
ftr-449	1053	77	if	if	SCONJ
ftr-449	1053	78	blackacre	blackacre	ADJ
ftr-449	1053	79	were	be	AUX
ftr-449	1053	80	subject	subject	ADJ
ftr-449	1053	81	to	to	ADP
ftr-449	1053	82	estate	estate	NOUN
ftr-449	1053	83	administration),1	administration),1	PROPN
ftr-449	1053	84	74	74	NUM
ftr-449	1053	85	while	while	SCONJ
ftr-449	1053	86	the	the	DET
ftr-449	1053	87	payment	payment	NOUN
ftr-449	1053	88	of	of	ADP
ftr-449	1053	89	the	the	DET
ftr-449	1053	90	proceeds	proceed	NOUN
ftr-449	1053	91	to	to	ADP
ftr-449	1053	92	c	c	PROPN
ftr-449	1053	93	would	would	AUX
ftr-449	1053	94	be	be	AUX
ftr-449	1053	95	treated	treat	VERB
ftr-449	1053	96	as	as	ADP
ftr-449	1053	97	a	a	DET
ftr-449	1053	98	bequest	bequest	NOUN
ftr-449	1053	99	.	.	PUNCT
ftr-449	1054	1	similarly	similarly	ADV
ftr-449	1054	2	in	in	ADP
ftr-449	1054	3	this	this	DET
ftr-449	1054	4	case	case	NOUN
ftr-449	1054	5	,	,	PUNCT
ftr-449	1054	6	h	h	PROPN
ftr-449	1054	7	's	's	PART
ftr-449	1054	8	estate	estate	NOUN
ftr-449	1054	9	may	may	AUX
ftr-449	1054	10	be	be	AUX
ftr-449	1054	11	viewed	view	VERB
ftr-449	1054	12	as	as	ADP
ftr-449	1054	13	"	"	PUNCT
ftr-449	1054	14	selling	sell	VERB
ftr-449	1054	15	"	"	PUNCT
ftr-449	1054	16	a	a	DET
ftr-449	1054	17	life	life	NOUN
ftr-449	1054	18	estate	estate	NOUN
ftr-449	1054	19	in	in	ADP
ftr-449	1054	20	h	h	PROPN
ftr-449	1054	21	trust	trust	NOUN
ftr-449	1054	22	for	for	ADP
ftr-449	1054	23	the	the	DET
ftr-449	1054	24	remainder	remainder	NOUN
ftr-449	1054	25	in	in	ADP
ftr-449	1054	26	w	w	PROPN
ftr-449	1054	27	trust	trust	NOUN
ftr-449	1054	28	,	,	PUNCT
ftr-449	1054	29	and	and	CCONJ
ftr-449	1054	30	then	then	ADV
ftr-449	1054	31	transferring	transfer	VERB
ftr-449	1054	32	the	the	DET
ftr-449	1054	33	"	"	PUNCT
ftr-449	1054	34	sale	sale	NOUN
ftr-449	1054	35	proceeds	proceed	NOUN
ftr-449	1054	36	"	"	PUNCT
ftr-449	1054	37	(	(	PUNCT
ftr-449	1054	38	i.e.	i.e.	X
ftr-449	1054	39	,	,	PUNCT
ftr-449	1054	40	the	the	DET
ftr-449	1054	41	remainder	remainder	NOUN
ftr-449	1054	42	)	)	PUNCT
ftr-449	1054	43	to	to	ADP
ftr-449	1054	44	c	c	PROPN
ftr-449	1054	45	as	as	ADP
ftr-449	1054	46	h	h	NOUN
ftr-449	1054	47	's	's	PART
ftr-449	1054	48	agent	agent	NOUN
ftr-449	1054	49	in	in	ADP
ftr-449	1054	50	carrying	carry	VERB
ftr-449	1054	51	out	out	ADP
ftr-449	1054	52	his	his	PRON
ftr-449	1054	53	bequest	bequest	NOUN
ftr-449	1054	54	.	.	PUNCT
ftr-449	1054	55	'	'	PUNCT
ftr-449	1055	1	the	the	DET
ftr-449	1055	2	weakness	weakness	NOUN
ftr-449	1055	3	in	in	ADP
ftr-449	1055	4	this	this	DET
ftr-449	1055	5	analysis	analysis	NOUN
ftr-449	1055	6	is	be	AUX
ftr-449	1055	7	its	its	PRON
ftr-449	1055	8	failure	failure	NOUN
ftr-449	1055	9	to	to	PART
ftr-449	1055	10	recognize	recognize	VERB
ftr-449	1055	11	the	the	DET
ftr-449	1055	12	donative	donative	ADJ
ftr-449	1055	13	elements	element	NOUN
ftr-449	1055	14	involved	involve	VERB
ftr-449	1055	15	in	in	ADP
ftr-449	1055	16	a	a	DET
ftr-449	1055	17	spousal	spousal	NOUN
ftr-449	1055	18	election	election	NOUN
ftr-449	1055	19	.	.	PUNCT
ftr-449	1056	1	ultimately	ultimately	ADV
ftr-449	1056	2	,	,	PUNCT
ftr-449	1056	3	proper	proper	ADJ
ftr-449	1056	4	income	income	NOUN
ftr-449	1056	5	tax	tax	NOUN
ftr-449	1056	6	treatment	treatment	NOUN
ftr-449	1056	7	of	of	ADP
ftr-449	1056	8	a	a	DET
ftr-449	1056	9	spousal	spousal	NOUN
ftr-449	1056	10	election	election	NOUN
ftr-449	1056	11	depends	depend	VERB
ftr-449	1056	12	on	on	ADP
ftr-449	1056	13	its	its	PRON
ftr-449	1056	14	true	true	ADJ
ftr-449	1056	15	nature	nature	NOUN
ftr-449	1056	16	-	-	PUNCT
ftr-449	1056	17	an	an	DET
ftr-449	1056	18	issue	issue	NOUN
ftr-449	1056	19	discussed	discuss	VERB
ftr-449	1056	20	later	later	ADV
ftr-449	1056	21	in	in	ADP
ftr-449	1056	22	this	this	DET
ftr-449	1056	23	article	article	NOUN
ftr-449	1056	24	.	.	PUNCT
ftr-449	1057	1	if	if	SCONJ
ftr-449	1057	2	h	h	PROPN
ftr-449	1057	3	's	's	PART
ftr-449	1057	4	estate	estate	NOUN
ftr-449	1057	5	is	be	AUX
ftr-449	1057	6	regarded	regard	VERB
ftr-449	1057	7	as	as	ADP
ftr-449	1057	8	making	make	VERB
ftr-449	1057	9	a	a	DET
ftr-449	1057	10	taxable	taxable	ADJ
ftr-449	1057	11	exchange	exchange	NOUN
ftr-449	1057	12	,	,	PUNCT
ftr-449	1057	13	the	the	DET
ftr-449	1057	14	consequences	consequence	NOUN
ftr-449	1057	15	will	will	AUX
ftr-449	1057	16	be	be	AUX
ftr-449	1057	17	severe	severe	ADJ
ftr-449	1057	18	.	.	PUNCT
ftr-449	1058	1	the	the	DET
ftr-449	1058	2	"	"	PUNCT
ftr-449	1058	3	amount	amount	NOUN
ftr-449	1058	4	realized	realize	VERB
ftr-449	1058	5	"	"	PUNCT
ftr-449	1058	6	will	will	AUX
ftr-449	1058	7	be	be	AUX
ftr-449	1058	8	the	the	DET
ftr-449	1058	9	value	value	NOUN
ftr-449	1058	10	of	of	ADP
ftr-449	1058	11	c	c	PROPN
ftr-449	1058	12	's	's	PART
ftr-449	1058	13	remainder	remainder	NOUN
ftr-449	1058	14	in	in	ADP
ftr-449	1058	15	w	w	PROPN
ftr-449	1058	16	trust	trust	NOUN
ftr-449	1058	17	(	(	PUNCT
ftr-449	1058	18	or	or	CCONJ
ftr-449	1058	19	w	w	PROPN
ftr-449	1058	20	's	's	PART
ftr-449	1058	21	life	life	NOUN
ftr-449	1058	22	estate	estate	NOUN
ftr-449	1058	23	in	in	ADP
ftr-449	1058	24	h	h	PROPN
ftr-449	1058	25	trust	trust	NOUN
ftr-449	1058	26	if	if	SCONJ
ftr-449	1058	27	less	less	ADJ
ftr-449	1058	28	)	)	PUNCT
ftr-449	1058	29	.	.	PUNCT
ftr-449	1059	1	176	176	NUM
ftr-449	1059	2	since	since	SCONJ
ftr-449	1059	3	the	the	DET
ftr-449	1059	4	life	life	NOUN
ftr-449	1059	5	estate	estate	NOUN
ftr-449	1059	6	that	that	SCONJ
ftr-449	1059	7	h	h	NOUN
ftr-449	1059	8	's	's	PART
ftr-449	1059	9	estate	estate	NOUN
ftr-449	1059	10	ensue	ensue	NOUN
ftr-449	1059	11	when	when	SCONJ
ftr-449	1059	12	w	w	NOUN
ftr-449	1059	13	is	be	AUX
ftr-449	1059	14	treated	treat	VERB
ftr-449	1059	15	as	as	ADP
ftr-449	1059	16	a	a	DET
ftr-449	1059	17	"	"	PUNCT
ftr-449	1059	18	purchaser	purchaser	NOUN
ftr-449	1059	19	.	.	PUNCT
ftr-449	1059	20	"	"	PUNCT
ftr-449	1060	1	keith	keith	PROPN
ftr-449	1060	2	e.	e.	PROPN
ftr-449	1060	3	morrison	morrison	PROPN
ftr-449	1060	4	,	,	PUNCT
ftr-449	1060	5	the	the	DET
ftr-449	1060	6	widow	widow	NOUN
ftr-449	1060	7	's	's	PART
ftr-449	1060	8	election	election	NOUN
ftr-449	1060	9	and	and	CCONJ
ftr-449	1060	10	its	its	PRON
ftr-449	1060	11	alternatives	alternative	NOUN
ftr-449	1060	12	,	,	PUNCT
ftr-449	1060	13	1971	1971	NUM
ftr-449	1060	14	tex	tex	PROPN
ftr-449	1060	15	.	.	PROPN
ftr-449	1060	16	tech	tech	PROPN
ftr-449	1060	17	.	.	PUNCT
ftr-449	1061	1	tax	tax	NOUN
ftr-449	1061	2	inst	inst	PROPN
ftr-449	1061	3	.	.	PROPN
ftr-449	1062	1	141	141	NUM
ftr-449	1062	2	,	,	PUNCT
ftr-449	1062	3	150	150	NUM
ftr-449	1062	4	(	(	PUNCT
ftr-449	1062	5	1971	1971	NUM
ftr-449	1062	6	)	)	PUNCT
ftr-449	1062	7	.	.	PUNCT
ftr-449	1063	1	172	172	X
ftr-449	1063	2	.	.	X
ftr-449	1063	3	tech	tech	NOUN
ftr-449	1063	4	.	.	PUNCT
ftr-449	1064	1	mem	mem	PROPN
ftr-449	1064	2	.	.	PUNCT
ftr-449	1064	3	1971	1971	NUM
ftr-449	1064	4	-	-	SYM
ftr-449	1064	5	7142	7142	NUM
ftr-449	1064	6	(	(	PUNCT
ftr-449	1064	7	july	july	PROPN
ftr-449	1064	8	30	30	NUM
ftr-449	1064	9	,	,	PUNCT
ftr-449	1064	10	1971	1971	NUM
ftr-449	1064	11	)	)	PUNCT
ftr-449	1064	12	.	.	PUNCT
ftr-449	1065	1	the	the	DET
ftr-449	1065	2	irs	irs	PROPN
ftr-449	1065	3	rejected	reject	VERB
ftr-449	1065	4	a	a	DET
ftr-449	1065	5	request	request	NOUN
ftr-449	1065	6	by	by	ADP
ftr-449	1065	7	a	a	DET
ftr-449	1065	8	practitioner	practitioner	NOUN
ftr-449	1065	9	that	that	SCONJ
ftr-449	1065	10	the	the	DET
ftr-449	1065	11	regulations	regulation	NOUN
ftr-449	1065	12	be	be	AUX
ftr-449	1065	13	amended	amend	VERB
ftr-449	1065	14	to	to	PART
ftr-449	1065	15	specifically	specifically	ADV
ftr-449	1065	16	provide	provide	VERB
ftr-449	1065	17	that	that	SCONJ
ftr-449	1065	18	h	h	NOUN
ftr-449	1065	19	's	's	PART
ftr-449	1065	20	estate	estate	NOUN
ftr-449	1065	21	does	do	AUX
ftr-449	1065	22	not	not	PART
ftr-449	1065	23	make	make	VERB
ftr-449	1065	24	a	a	DET
ftr-449	1065	25	"	"	PUNCT
ftr-449	1065	26	sale	sale	NOUN
ftr-449	1065	27	"	"	PUNCT
ftr-449	1065	28	of	of	ADP
ftr-449	1065	29	the	the	DET
ftr-449	1065	30	life	life	NOUN
ftr-449	1065	31	estate	estate	NOUN
ftr-449	1065	32	in	in	ADP
ftr-449	1065	33	h	h	PROPN
ftr-449	1065	34	trust	trust	NOUN
ftr-449	1065	35	for	for	ADP
ftr-449	1065	36	purposes	purpose	NOUN
ftr-449	1065	37	of	of	ADP
ftr-449	1065	38	§	§	PROPN
ftr-449	1065	39	1001	1001	NUM
ftr-449	1065	40	(	(	PUNCT
ftr-449	1065	41	e	e	NOUN
ftr-449	1065	42	)	)	PUNCT
ftr-449	1065	43	in	in	ADP
ftr-449	1065	44	a	a	DET
ftr-449	1065	45	spousal	spousal	ADJ
ftr-449	1065	46	election	election	NOUN
ftr-449	1065	47	on	on	ADP
ftr-449	1065	48	the	the	DET
ftr-449	1065	49	ground	ground	NOUN
ftr-449	1065	50	that	that	SCONJ
ftr-449	1065	51	the	the	DET
ftr-449	1065	52	rule	rule	NOUN
ftr-449	1065	53	sought	seek	VERB
ftr-449	1065	54	"	"	PUNCT
ftr-449	1065	55	was	be	AUX
ftr-449	1065	56	too	too	ADV
ftr-449	1065	57	obvious	obvious	ADJ
ftr-449	1065	58	,	,	PUNCT
ftr-449	1065	59	particularly	particularly	ADV
ftr-449	1065	60	in	in	ADP
ftr-449	1065	61	view	view	NOUN
ftr-449	1065	62	of	of	ADP
ftr-449	1065	63	§	§	PROPN
ftr-449	1065	64	1.661(a)-2(f)(1	1.661(a)-2(f)(1	NUM
ftr-449	1065	65	)	)	PUNCT
ftr-449	1065	66	,	,	PUNCT
ftr-449	1065	67	to	to	PART
ftr-449	1065	68	warrant	warrant	VERB
ftr-449	1065	69	a	a	DET
ftr-449	1065	70	specific	specific	ADJ
ftr-449	1065	71	statement	statement	NOUN
ftr-449	1065	72	.	.	PUNCT
ftr-449	1065	73	"	"	PUNCT
ftr-449	1066	1	i	i	PRON
ftr-449	1066	2	d.	d.	PROPN
ftr-449	1066	3	the	the	DET
ftr-449	1066	4	service	service	NOUN
ftr-449	1066	5	's	's	PART
ftr-449	1066	6	citation	citation	NOUN
ftr-449	1066	7	of	of	ADP
ftr-449	1066	8	this	this	DET
ftr-449	1066	9	regulation	regulation	NOUN
ftr-449	1066	10	,	,	PUNCT
ftr-449	1066	11	which	which	PRON
ftr-449	1066	12	deals	deal	VERB
ftr-449	1066	13	with	with	ADP
ftr-449	1066	14	the	the	DET
ftr-449	1066	15	income	income	NOUN
ftr-449	1066	16	tax	tax	NOUN
ftr-449	1066	17	treatment	treatment	NOUN
ftr-449	1066	18	of	of	ADP
ftr-449	1066	19	estate	estate	NOUN
ftr-449	1066	20	and	and	CCONJ
ftr-449	1066	21	trust	trust	NOUN
ftr-449	1066	22	distributions	distribution	NOUN
ftr-449	1066	23	to	to	ADP
ftr-449	1066	24	beneficiaries	beneficiary	NOUN
ftr-449	1066	25	,	,	PUNCT
ftr-449	1066	26	was	be	AUX
ftr-449	1066	27	consistent	consistent	ADJ
ftr-449	1066	28	with	with	ADP
ftr-449	1066	29	its	its	PRON
ftr-449	1066	30	then	then	ADV
ftr-449	1066	31	position	position	NOUN
ftr-449	1066	32	that	that	SCONJ
ftr-449	1066	33	wtakes	wtake	NOUN
ftr-449	1066	34	as	as	ADP
ftr-449	1066	35	a	a	DET
ftr-449	1066	36	beneficiary	beneficiary	NOUN
ftr-449	1066	37	and	and	CCONJ
ftr-449	1066	38	not	not	PART
ftr-449	1066	39	a	a	DET
ftr-449	1066	40	purchaser	purchaser	NOUN
ftr-449	1066	41	in	in	ADP
ftr-449	1066	42	a	a	DET
ftr-449	1066	43	spousal	spousal	NOUN
ftr-449	1066	44	election	election	NOUN
ftr-449	1066	45	.	.	PUNCT
ftr-449	1067	1	the	the	DET
ftr-449	1067	2	service	service	NOUN
ftr-449	1067	3	may	may	AUX
ftr-449	1067	4	not	not	PART
ftr-449	1067	5	be	be	AUX
ftr-449	1067	6	as	as	ADV
ftr-449	1067	7	firm	firm	ADJ
ftr-449	1067	8	in	in	ADP
ftr-449	1067	9	that	that	DET
ftr-449	1067	10	view	view	NOUN
ftr-449	1067	11	today	today	NOUN
ftr-449	1067	12	.	.	PUNCT
ftr-449	1068	1	in	in	ADP
ftr-449	1068	2	the	the	DET
ftr-449	1068	3	action	action	NOUN
ftr-449	1068	4	-	-	PUNCT
ftr-449	1068	5	on	on	ADP
ftr-449	1068	6	-	-	PUNCT
ftr-449	1068	7	decision	decision	NOUN
ftr-449	1068	8	on	on	ADP
ftr-449	1068	9	kuhn	kuhn	PROPN
ftr-449	1068	10	-	-	PUNCT
ftr-449	1068	11	which	which	PRON
ftr-449	1068	12	was	be	AUX
ftr-449	1068	13	decided	decide	VERB
ftr-449	1068	14	after	after	ADP
ftr-449	1068	15	gist	gist	NOUN
ftr-449	1068	16	and	and	CCONJ
ftr-449	1068	17	christ	christ	PROPN
ftr-449	1068	18	-	-	PUNCT
ftr-449	1068	19	the	the	DET
ftr-449	1068	20	service	service	NOUN
ftr-449	1068	21	stated	state	VERB
ftr-449	1068	22	it	it	PRON
ftr-449	1068	23	was	be	AUX
ftr-449	1068	24	reexamining	reexamine	VERB
ftr-449	1068	25	the	the	DET
ftr-449	1068	26	position	position	NOUN
ftr-449	1068	27	it	it	PRON
ftr-449	1068	28	had	have	AUX
ftr-449	1068	29	"	"	PUNCT
ftr-449	1068	30	taken	take	VERB
ftr-449	1068	31	in	in	ADP
ftr-449	1068	32	widow	widow	NOUN
ftr-449	1068	33	's	's	PART
ftr-449	1068	34	election	election	NOUN
ftr-449	1068	35	cases	case	NOUN
ftr-449	1068	36	"	"	PUNCT
ftr-449	1068	37	and	and	CCONJ
ftr-449	1068	38	was	be	AUX
ftr-449	1068	39	considering	consider	VERB
ftr-449	1068	40	publication	publication	NOUN
ftr-449	1068	41	of	of	ADP
ftr-449	1068	42	a	a	DET
ftr-449	1068	43	revenue	revenue	NOUN
ftr-449	1068	44	ruling	ruling	NOUN
ftr-449	1068	45	on	on	ADP
ftr-449	1068	46	the	the	DET
ftr-449	1068	47	subject	subject	NOUN
ftr-449	1068	48	.	.	PUNCT
ftr-449	1069	1	see	see	VERB
ftr-449	1069	2	action	action	NOUN
ftr-449	1069	3	on	on	ADP
ftr-449	1069	4	decision	decision	NOUN
ftr-449	1069	5	1976	1976	NUM
ftr-449	1069	6	-	-	SYM
ftr-449	1069	7	54	54	NUM
ftr-449	1069	8	(	(	PUNCT
ftr-449	1069	9	jan	jan	PROPN
ftr-449	1069	10	.	.	PROPN
ftr-449	1069	11	16	16	NUM
ftr-449	1069	12	,	,	PUNCT
ftr-449	1069	13	1976	1976	NUM
ftr-449	1069	14	)	)	PUNCT
ftr-449	1069	15	.	.	PUNCT
ftr-449	1070	1	however	however	ADV
ftr-449	1070	2	,	,	PUNCT
ftr-449	1070	3	no	no	DET
ftr-449	1070	4	ruling	ruling	NOUN
ftr-449	1070	5	was	be	AUX
ftr-449	1070	6	ever	ever	ADV
ftr-449	1070	7	issued	issue	VERB
ftr-449	1070	8	.	.	PUNCT
ftr-449	1071	1	173	173	X
ftr-449	1071	2	.	.	PUNCT
ftr-449	1072	1	see	see	VERB
ftr-449	1072	2	gary	gary	PROPN
ftr-449	1072	3	c.	c.	PROPN
ftr-449	1072	4	randall	randall	PROPN
ftr-449	1072	5	,	,	PUNCT
ftr-449	1072	6	estate	estate	NOUN
ftr-449	1072	7	planning	planning	NOUN
ftr-449	1072	8	and	and	CCONJ
ftr-449	1072	9	community	community	NOUN
ftr-449	1072	10	property	property	NOUN
ftr-449	1072	11	,	,	PUNCT
ftr-449	1072	12	28	28	NUM
ftr-449	1072	13	idaho	idaho	PROPN
ftr-449	1072	14	l.	l.	PROPN
ftr-449	1072	15	rev	rev	PROPN
ftr-449	1072	16	.	.	PROPN
ftr-449	1072	17	807	807	NUM
ftr-449	1072	18	,	,	PUNCT
ftr-449	1072	19	831	831	NUM
ftr-449	1072	20	(	(	PUNCT
ftr-449	1072	21	1992	1992	NUM
ftr-449	1072	22	)	)	PUNCT
ftr-449	1072	23	.	.	PUNCT
ftr-449	1073	1	174	174	NUM
ftr-449	1073	2	.	.	PUNCT
ftr-449	1074	1	see	see	VERB
ftr-449	1074	2	irc	irc	PROPN
ftr-449	1074	3	§	§	PROPN
ftr-449	1074	4	641(a)(3	641(a)(3	NOUN
ftr-449	1074	5	)	)	PUNCT
ftr-449	1074	6	(	(	PUNCT
ftr-449	1074	7	income	income	NOUN
ftr-449	1074	8	received	receive	VERB
ftr-449	1074	9	by	by	ADP
ftr-449	1074	10	estate	estate	NOUN
ftr-449	1074	11	during	during	ADP
ftr-449	1074	12	period	period	NOUN
ftr-449	1074	13	of	of	ADP
ftr-449	1074	14	administration	administration	NOUN
ftr-449	1074	15	taxable	taxable	ADJ
ftr-449	1074	16	to	to	ADP
ftr-449	1074	17	estate	estate	NOUN
ftr-449	1074	18	)	)	PUNCT
ftr-449	1074	19	.	.	PUNCT
ftr-449	1075	1	see	see	VERB
ftr-449	1075	2	rev	rev	PROPN
ftr-449	1075	3	.	.	PROPN
ftr-449	1075	4	rul	rul	PROPN
ftr-449	1075	5	.	.	PUNCT
ftr-449	1076	1	57	57	NUM
ftr-449	1076	2	-	-	SYM
ftr-449	1076	3	133	133	NUM
ftr-449	1076	4	,	,	PUNCT
ftr-449	1076	5	1957	1957	NUM
ftr-449	1076	6	-	-	SYM
ftr-449	1076	7	1	1	NUM
ftr-449	1076	8	c.b	c.b	PROPN
ftr-449	1076	9	.	.	PROPN
ftr-449	1076	10	200	200	NUM
ftr-449	1076	11	(	(	PUNCT
ftr-449	1076	12	income	income	NOUN
ftr-449	1076	13	from	from	ADP
ftr-449	1076	14	real	real	ADJ
ftr-449	1076	15	property	property	NOUN
ftr-449	1076	16	subject	subject	NOUN
ftr-449	1076	17	to	to	ADP
ftr-449	1076	18	estate	estate	NOUN
ftr-449	1076	19	administration	administration	NOUN
ftr-449	1076	20	includible	includible	NOUN
ftr-449	1076	21	in	in	ADP
ftr-449	1076	22	estate	estate	NOUN
ftr-449	1076	23	's	's	PART
ftr-449	1076	24	taxable	taxable	ADJ
ftr-449	1076	25	income	income	NOUN
ftr-449	1076	26	even	even	ADV
ftr-449	1076	27	though	though	SCONJ
ftr-449	1076	28	title	title	NOUN
ftr-449	1076	29	vests	vest	NOUN
ftr-449	1076	30	immediately	immediately	ADV
ftr-449	1076	31	in	in	ADP
ftr-449	1076	32	devisee	devisee	NOUN
ftr-449	1076	33	)	)	PUNCT
ftr-449	1076	34	.	.	PUNCT
ftr-449	1077	1	175	175	NUM
ftr-449	1077	2	.	.	PUNCT
ftr-449	1078	1	cf	cf	X
ftr-449	1078	2	.	.	PUNCT
ftr-449	1079	1	dodge	dodge	PROPN
ftr-449	1079	2	,	,	PUNCT
ftr-449	1079	3	supra	supra	PROPN
ftr-449	1079	4	note	note	NOUN
ftr-449	1079	5	168	168	NUM
ftr-449	1079	6	,	,	PUNCT
ftr-449	1079	7	at	at	ADP
ftr-449	1079	8	72	72	NUM
ftr-449	1079	9	n.342	n.342	NOUN
ftr-449	1079	10	(	(	PUNCT
ftr-449	1079	11	h	h	NOUN
ftr-449	1079	12	's	's	PART
ftr-449	1079	13	estate	estate	NOUN
ftr-449	1079	14	,	,	PUNCT
ftr-449	1079	15	in	in	ADP
ftr-449	1079	16	making	make	VERB
ftr-449	1079	17	the	the	DET
ftr-449	1079	18	exchange	exchange	NOUN
ftr-449	1079	19	,	,	PUNCT
ftr-449	1079	20	is	be	AUX
ftr-449	1079	21	acting	act	VERB
ftr-449	1079	22	as	as	ADP
ftr-449	1079	23	"	"	PUNCT
ftr-449	1079	24	an	an	DET
ftr-449	1079	25	'	'	PUNCT
ftr-449	1079	26	agent	agent	NOUN
ftr-449	1079	27	'	'	PUNCT
ftr-449	1079	28	executing	execute	VERB
ftr-449	1079	29	the	the	DET
ftr-449	1079	30	wishes	wish	NOUN
ftr-449	1079	31	of	of	ADP
ftr-449	1079	32	the	the	DET
ftr-449	1079	33	decedent	decedent	NOUN
ftr-449	1079	34	in	in	ADP
ftr-449	1079	35	carrying	carry	VERB
ftr-449	1079	36	out	out	ADP
ftr-449	1079	37	a	a	DET
ftr-449	1079	38	'	'	PUNCT
ftr-449	1079	39	bequest	bequest	NOUN
ftr-449	1079	40	"	"	PUNCT
ftr-449	1079	41	'	'	PUNCT
ftr-449	1079	42	)	)	PUNCT
ftr-449	1079	43	.	.	PUNCT
ftr-449	1080	1	176	176	NUM
ftr-449	1080	2	.	.	PUNCT
ftr-449	1081	1	the	the	DET
ftr-449	1081	2	amount	amount	NOUN
ftr-449	1081	3	h	h	NOUN
ftr-449	1081	4	's	's	PART
ftr-449	1081	5	estate	estate	NOUN
ftr-449	1081	6	realizes	realize	VERB
ftr-449	1081	7	is	be	AUX
ftr-449	1081	8	limited	limit	VERB
ftr-449	1081	9	to	to	ADP
ftr-449	1081	10	the	the	DET
ftr-449	1081	11	lesser	less	ADJ
ftr-449	1081	12	of	of	ADP
ftr-449	1081	13	c	c	PROPN
ftr-449	1081	14	's	's	PART
ftr-449	1081	15	remainder	remainder	NOUN
ftr-449	1081	16	in	in	ADP
ftr-449	1081	17	w	w	PROPN
ftr-449	1081	18	trust	trust	PROPN
ftr-449	1081	19	or	or	CCONJ
ftr-449	1081	20	w	w	PROPN
ftr-449	1081	21	's	's	PART
ftr-449	1081	22	life	life	NOUN
ftr-449	1081	23	estate	estate	NOUN
ftr-449	1081	24	in	in	ADP
ftr-449	1081	25	h	h	PROPN
ftr-449	1081	26	trust	trust	PROPN
ftr-449	1081	27	.	.	PUNCT
ftr-449	1082	1	if	if	SCONJ
ftr-449	1082	2	the	the	DET
ftr-449	1082	3	value	value	NOUN
ftr-449	1082	4	of	of	ADP
ftr-449	1082	5	the	the	DET
ftr-449	1082	6	remainder	remainder	NOUN
ftr-449	1082	7	w	w	NOUN
ftr-449	1082	8	transfers	transfer	NOUN
ftr-449	1082	9	in	in	ADP
ftr-449	1082	10	her	her	PRON
ftr-449	1082	11	property	property	NOUN
ftr-449	1082	12	exceeds	exceed	VERB
ftr-449	1082	13	the	the	DET
ftr-449	1082	14	value	value	NOUN
ftr-449	1082	15	of	of	ADP
ftr-449	1082	16	the	the	DET
ftr-449	1082	17	life	life	NOUN
ftr-449	1082	18	estate	estate	NOUN
ftr-449	1082	19	she	she	PRON
ftr-449	1082	20	receives	receive	VERB
ftr-449	1082	21	,	,	PUNCT
ftr-449	1082	22	the	the	DET
ftr-449	1082	23	excess	excess	NOUN
ftr-449	1082	24	is	be	AUX
ftr-449	1082	25	viewed	view	VERB
ftr-449	1082	26	as	as	ADP
ftr-449	1082	27	a	a	DET
ftr-449	1082	28	"	"	PUNCT
ftr-449	1082	29	gift	gift	NOUN
ftr-449	1082	30	"	"	PUNCT
ftr-449	1082	31	from	from	ADP
ftr-449	1082	32	w	w	PROPN
ftr-449	1082	33	to	to	ADP
ftr-449	1082	34	c	c	NOUN
ftr-449	1082	35	rather	rather	ADV
ftr-449	1082	36	than	than	ADP
ftr-449	1082	37	additional	additional	ADJ
ftr-449	1082	38	consideration	consideration	NOUN
ftr-449	1082	39	to	to	ADP
ftr-449	1082	40	h	h	NOUN
ftr-449	1082	41	's	's	PART
ftr-449	1082	42	estate	estate	NOUN
ftr-449	1082	43	.	.	PUNCT
ftr-449	1083	1	conversely	conversely	ADV
ftr-449	1083	2	,	,	PUNCT
ftr-449	1083	3	if	if	SCONJ
ftr-449	1083	4	the	the	DET
ftr-449	1083	5	value	value	NOUN
ftr-449	1083	6	of	of	ADP
ftr-449	1083	7	w	w	PROPN
ftr-449	1083	8	's	's	PART
ftr-449	1083	9	life	life	NOUN
ftr-449	1083	10	estate	estate	NOUN
ftr-449	1083	11	[	[	X
ftr-449	1083	12	vol	vol	NOUN
ftr-449	1083	13	4:8	4:8	NUM
ftr-449	1083	14	estate	estate	NOUN
ftr-449	1083	15	and	and	CCONJ
ftr-449	1083	16	git	git	NOUN
ftr-449	1083	17	tax	tax	NOUN
ftr-449	1083	18	effects	effect	NOUN
ftr-449	1083	19	of	of	ADP
ftr-449	1083	20	selling	sell	VERB
ftr-449	1083	21	a	a	DET
ftr-449	1083	22	remainder	remainder	NOUN
ftr-449	1083	23	is	be	AUX
ftr-449	1083	24	"	"	PUNCT
ftr-449	1083	25	selling	sell	VERB
ftr-449	1083	26	"	"	PUNCT
ftr-449	1083	27	is	be	AUX
ftr-449	1083	28	a	a	DET
ftr-449	1083	29	term	term	NOUN
ftr-449	1083	30	interest	interest	NOUN
ftr-449	1083	31	,	,	PUNCT
ftr-449	1083	32	the	the	DET
ftr-449	1083	33	estate	estate	NOUN
ftr-449	1083	34	's	's	PART
ftr-449	1083	35	basis	basis	NOUN
ftr-449	1083	36	in	in	ADP
ftr-449	1083	37	it	it	PRON
ftr-449	1083	38	will	will	AUX
ftr-449	1083	39	be	be	AUX
ftr-449	1083	40	zero	zero	NUM
ftr-449	1083	41	by	by	ADP
ftr-449	1083	42	reason	reason	NOUN
ftr-449	1083	43	of	of	ADP
ftr-449	1083	44	section	section	NOUN
ftr-449	1083	45	1001(e).17	1001(e).17	PROPN
ftr-449	1084	1	thus	thus	ADV
ftr-449	1084	2	,	,	PUNCT
ftr-449	1084	3	the	the	DET
ftr-449	1084	4	estate	estate	NOUN
ftr-449	1084	5	will	will	AUX
ftr-449	1084	6	recognize	recognize	VERB
ftr-449	1084	7	gain	gain	NOUN
ftr-449	1084	8	on	on	ADP
ftr-449	1084	9	the	the	DET
ftr-449	1084	10	"	"	PUNCT
ftr-449	1084	11	sale	sale	NOUN
ftr-449	1084	12	"	"	PUNCT
ftr-449	1084	13	equal	equal	ADJ
ftr-449	1084	14	to	to	ADP
ftr-449	1084	15	the	the	DET
ftr-449	1084	16	remainder	remainder	NOUN
ftr-449	1084	17	's	's	PART
ftr-449	1084	18	full	full	ADJ
ftr-449	1084	19	value	value	NOUN
ftr-449	1084	20	on	on	ADP
ftr-449	1084	21	the	the	DET
ftr-449	1084	22	date	date	NOUN
ftr-449	1084	23	of	of	ADP
ftr-449	1084	24	the	the	DET
ftr-449	1084	25	"	"	PUNCT
ftr-449	1084	26	sale	sale	NOUN
ftr-449	1084	27	,	,	PUNCT
ftr-449	1084	28	"	"	PUNCT
ftr-449	1084	29	i.e.	i.e.	X
ftr-449	1084	30	,	,	PUNCT
ftr-449	1084	31	the	the	DET
ftr-449	1084	32	day	day	NOUN
ftr-449	1084	33	of	of	ADP
ftr-449	1084	34	the	the	DET
ftr-449	1084	35	election,""5	election,""5	PROPN
ftr-449	1084	36	(	(	PUNCT
ftr-449	1084	37	or	or	CCONJ
ftr-449	1084	38	the	the	DET
ftr-449	1084	39	value	value	NOUN
ftr-449	1084	40	of	of	ADP
ftr-449	1084	41	w	w	PROPN
ftr-449	1084	42	's	's	PART
ftr-449	1084	43	life	life	NOUN
ftr-449	1084	44	estate	estate	NOUN
ftr-449	1084	45	on	on	ADP
ftr-449	1084	46	such	such	ADJ
ftr-449	1084	47	day	day	NOUN
ftr-449	1084	48	if	if	SCONJ
ftr-449	1084	49	less).'79	less).'79	NOUN
ftr-449	1084	50	if	if	SCONJ
ftr-449	1084	51	h	h	PROPN
ftr-449	1084	52	's	's	PART
ftr-449	1084	53	estate	estate	NOUN
ftr-449	1084	54	is	be	AUX
ftr-449	1084	55	treated	treat	VERB
ftr-449	1084	56	as	as	ADP
ftr-449	1084	57	selling	sell	VERB
ftr-449	1084	58	a	a	DET
ftr-449	1084	59	property	property	NOUN
ftr-449	1084	60	interest	interest	NOUN
ftr-449	1084	61	,	,	PUNCT
ftr-449	1084	62	the	the	DET
ftr-449	1084	63	gain	gain	NOUN
ftr-449	1084	64	will	will	AUX
ftr-449	1084	65	qualify	qualify	VERB
ftr-449	1084	66	for	for	ADP
ftr-449	1084	67	capital	capital	NOUN
ftr-449	1084	68	gain	gain	NOUN
ftr-449	1084	69	treatment	treatment	NOUN
ftr-449	1084	70	.	.	PUNCT
ftr-449	1085	1	"ts	"ts	X
ftr-449	1085	2	more	more	ADV
ftr-449	1085	3	likely	likely	ADJ
ftr-449	1085	4	the	the	DET
ftr-449	1085	5	estate	estate	NOUN
ftr-449	1085	6	will	will	AUX
ftr-449	1085	7	be	be	AUX
ftr-449	1085	8	treated	treat	VERB
ftr-449	1085	9	as	as	ADP
ftr-449	1085	10	making	make	VERB
ftr-449	1085	11	an	an	DET
ftr-449	1085	12	anticipatory	anticipatory	ADJ
ftr-449	1085	13	sale	sale	NOUN
ftr-449	1085	14	of	of	ADP
ftr-449	1085	15	income	income	NOUN
ftr-449	1085	16	and	and	CCONJ
ftr-449	1085	17	will	will	AUX
ftr-449	1085	18	therefore	therefore	ADV
ftr-449	1085	19	recognize	recognize	VERB
ftr-449	1085	20	ordinary	ordinary	ADJ
ftr-449	1085	21	income	income	NOUN
ftr-449	1085	22	under	under	ADP
ftr-449	1085	23	the	the	DET
ftr-449	1085	24	teaching	teaching	NOUN
ftr-449	1085	25	of	of	ADP
ftr-449	1085	26	cormnissioner	cormnissioner	PROPN
ftr-449	1085	27	v.	v.	ADP
ftr-449	1085	28	p.	p.	PROPN
ftr-449	1085	29	g.	g.	PROPN
ftr-449	1085	30	lake	lake	PROPN
ftr-449	1085	31	,	,	PUNCT
ftr-449	1085	32	inc	inc	PROPN
ftr-449	1085	33	.	.	PROPN
ftr-449	1085	34	1	1	NUM
ftr-449	1085	35	t	t	NOUN
ftr-449	1085	36	rubbing	rub	VERB
ftr-449	1085	37	salt	salt	NOUN
ftr-449	1085	38	into	into	ADP
ftr-449	1085	39	the	the	DET
ftr-449	1085	40	wound	wound	NOUN
ftr-449	1085	41	,	,	PUNCT
ftr-449	1085	42	section	section	NOUN
ftr-449	1085	43	167(e	167(e	PROPN
ftr-449	1085	44	)	)	PUNCT
ftr-449	1085	45	exceeds	exceed	VERB
ftr-449	1085	46	the	the	DET
ftr-449	1085	47	value	value	NOUN
ftr-449	1085	48	of	of	ADP
ftr-449	1085	49	c	c	PROPN
ftr-449	1085	50	's	's	PART
ftr-449	1085	51	remainder	remainder	NOUN
ftr-449	1085	52	in	in	ADP
ftr-449	1085	53	w	w	PROPN
ftr-449	1085	54	trust	trust	PROPN
ftr-449	1085	55	,	,	PUNCT
ftr-449	1085	56	the	the	DET
ftr-449	1085	57	excess	excess	NOUN
ftr-449	1085	58	is	be	AUX
ftr-449	1085	59	treated	treat	VERB
ftr-449	1085	60	as	as	ADP
ftr-449	1085	61	a	a	DET
ftr-449	1085	62	bequest	bequest	NOUN
ftr-449	1085	63	from	from	ADP
ftr-449	1085	64	h	h	NOUN
ftr-449	1085	65	to	to	ADP
ftr-449	1085	66	iv	iv	NUM
ftr-449	1085	67	.	.	PUNCT
ftr-449	1086	1	see	see	VERB
ftr-449	1086	2	schwartz	schwartz	PROPN
ftr-449	1086	3	&	&	CCONJ
ftr-449	1086	4	liker	liker	PROPN
ftr-449	1086	5	,	,	PUNCT
ftr-449	1086	6	supra	supra	PROPN
ftr-449	1086	7	note	note	NOUN
ftr-449	1086	8	131	131	NUM
ftr-449	1086	9	,	,	PUNCT
ftr-449	1086	10	at	at	ADP
ftr-449	1086	11	10	10	NUM
ftr-449	1086	12	-	-	SYM
ftr-449	1086	13	22	22	NUM
ftr-449	1086	14	,	,	PUNCT
ftr-449	1086	15	10	10	NUM
ftr-449	1086	16	-	-	SYM
ftr-449	1086	17	23	23	NUM
ftr-449	1086	18	;	;	PUNCT
ftr-449	1086	19	see	see	VERB
ftr-449	1086	20	norman	norman	PROPN
ftr-449	1086	21	h.	h.	PROPN
ftr-449	1086	22	lane	lane	PROPN
ftr-449	1086	23	,	,	PUNCT
ftr-449	1086	24	the	the	DET
ftr-449	1086	25	widow	widow	NOUN
ftr-449	1086	26	's	's	PART
ftr-449	1086	27	election	election	NOUN
ftr-449	1086	28	as	as	ADP
ftr-449	1086	29	a	a	DET
ftr-449	1086	30	private	private	ADJ
ftr-449	1086	31	annuity	annuity	NOUN
ftr-449	1086	32	:	:	PUNCT
ftr-449	1086	33	boon	boon	NOUN
ftr-449	1086	34	or	or	CCONJ
ftr-449	1086	35	bane	bane	NOUN
ftr-449	1086	36	for	for	ADP
ftr-449	1086	37	estate	estate	NOUN
ftr-449	1086	38	planners	planner	NOUN
ftr-449	1086	39	,	,	PUNCT
ftr-449	1086	40	44	44	NUM
ftr-449	1086	41	s.	s.	PROPN
ftr-449	1086	42	cal	cal	PROPN
ftr-449	1086	43	.	.	PUNCT
ftr-449	1087	1	l	l	PROPN
ftr-449	1087	2	rev	rev	PROPN
ftr-449	1087	3	.	.	PROPN
ftr-449	1087	4	74	74	NUM
ftr-449	1087	5	,	,	PUNCT
ftr-449	1087	6	93	93	NUM
ftr-449	1087	7	(	(	PUNCT
ftr-449	1087	8	1971	1971	NUM
ftr-449	1087	9	)	)	PUNCT
ftr-449	1087	10	.	.	PUNCT
ftr-449	1088	1	the	the	DET
ftr-449	1088	2	courts	court	NOUN
ftr-449	1088	3	in	in	ADP
ftr-449	1088	4	estate	estate	NOUN
ftr-449	1088	5	of	of	ADP
ftr-449	1088	6	christ	christ	PROPN
ftr-449	1088	7	and	and	CCONJ
ftr-449	1088	8	kuhn	kuhn	PROPN
ftr-449	1088	9	adopted	adopt	VERB
ftr-449	1088	10	this	this	DET
ftr-449	1088	11	approach	approach	NOUN
ftr-449	1088	12	:	:	PUNCT
ftr-449	1088	13	they	they	PRON
ftr-449	1088	14	limited	limit	VERB
ftr-449	1088	15	the	the	DET
ftr-449	1088	16	amount	amount	NOUN
ftr-449	1088	17	of	of	ADP
ftr-449	1088	18	t	t	PROPN
ftr-449	1088	19	's	's	PART
ftr-449	1088	20	amortizable	amortizable	ADJ
ftr-449	1088	21	cost	cost	NOUN
ftr-449	1088	22	basis	basis	NOUN
ftr-449	1088	23	to	to	ADP
ftr-449	1088	24	the	the	DET
ftr-449	1088	25	value	value	NOUN
ftr-449	1088	26	of	of	ADP
ftr-449	1088	27	the	the	DET
ftr-449	1088	28	life	life	NOUN
ftr-449	1088	29	estate	estate	NOUN
ftr-449	1088	30	she	she	PRON
ftr-449	1088	31	received	receive	VERB
ftr-449	1088	32	in	in	ADP
ftr-449	1088	33	h	h	PROPN
ftr-449	1088	34	trust	trust	NOUN
ftr-449	1088	35	and	and	CCONJ
ftr-449	1088	36	treated	treat	VERB
ftr-449	1088	37	the	the	DET
ftr-449	1088	38	excess	excess	ADJ
ftr-449	1088	39	value	value	NOUN
ftr-449	1088	40	of	of	ADP
ftr-449	1088	41	the	the	DET
ftr-449	1088	42	remainder	remainder	NOUN
ftr-449	1088	43	as	as	ADP
ftr-449	1088	44	a	a	DET
ftr-449	1088	45	gift	gift	NOUN
ftr-449	1088	46	from	from	ADP
ftr-449	1088	47	iv	iv	NUM
ftr-449	1088	48	to	to	ADP
ftr-449	1088	49	c.	c.	NOUN
ftr-449	1088	50	estate	estate	NOUN
ftr-449	1088	51	of	of	ADP
ftr-449	1088	52	christ	christ	PROPN
ftr-449	1088	53	v.	v.	PROPN
ftr-449	1088	54	commissioner	commissioner	PROPN
ftr-449	1088	55	,	,	PUNCT
ftr-449	1088	56	54t.c	54t.c	NUM
ftr-449	1088	57	.	.	PUNCT
ftr-449	1089	1	493,530	493,530	NUM
ftr-449	1089	2	(	(	PUNCT
ftr-449	1089	3	1970	1970	NUM
ftr-449	1089	4	)	)	PUNCT
ftr-449	1089	5	,	,	PUNCT
ftr-449	1089	6	aff'd	aff'd	NOUN
ftr-449	1089	7	,	,	PUNCT
ftr-449	1089	8	480	480	NUM
ftr-449	1089	9	f.2d	f.2d	NUM
ftr-449	1089	10	171	171	NUM
ftr-449	1089	11	(	(	PUNCT
ftr-449	1089	12	9th	9th	ADJ
ftr-449	1089	13	cir	cir	NOUN
ftr-449	1089	14	.	.	PROPN
ftr-449	1089	15	1973	1973	NUM
ftr-449	1089	16	)	)	PUNCT
ftr-449	1089	17	;	;	PUNCT
ftr-449	1089	18	kuhn	kuhn	PROPN
ftr-449	1089	19	v.	v.	PROPN
ftr-449	1089	20	united	united	PROPN
ftr-449	1089	21	states	states	PROPN
ftr-449	1089	22	,	,	PUNCT
ftr-449	1089	23	392	392	NUM
ftr-449	1089	24	f.	f.	PROPN
ftr-449	1089	25	supp	supp	PROPN
ftr-449	1089	26	.	.	PUNCT
ftr-449	1089	27	1229	1229	NUM
ftr-449	1089	28	,	,	PUNCT
ftr-449	1089	29	1239	1239	NUM
ftr-449	1089	30	-	-	SYM
ftr-449	1089	31	40	40	NUM
ftr-449	1089	32	(	(	PUNCT
ftr-449	1089	33	s.d	s.d	PROPN
ftr-449	1089	34	.	.	PUNCT
ftr-449	1090	1	tex	tex	PROPN
ftr-449	1090	2	.	.	PROPN
ftr-449	1090	3	1975	1975	NUM
ftr-449	1090	4	)	)	PUNCT
ftr-449	1090	5	.	.	PUNCT
ftr-449	1091	1	see	see	AUX
ftr-449	1091	2	also	also	ADV
ftr-449	1091	3	dodge	dodge	VERB
ftr-449	1091	4	,	,	PUNCT
ftr-449	1091	5	supra	supra	PROPN
ftr-449	1091	6	note	note	NOUN
ftr-449	1091	7	168	168	NUM
ftr-449	1091	8	,	,	PUNCT
ftr-449	1091	9	at	at	ADP
ftr-449	1091	10	72	72	NUM
ftr-449	1091	11	n.342	n.342	NOUN
ftr-449	1091	12	.	.	PUNCT
ftr-449	1092	1	177	177	NUM
ftr-449	1092	2	.	.	PUNCT
ftr-449	1092	3	section	section	NOUN
ftr-449	1092	4	1001(e	1001(e	NUM
ftr-449	1092	5	)	)	PUNCT
ftr-449	1092	6	states	state	VERB
ftr-449	1092	7	that	that	SCONJ
ftr-449	1092	8	in	in	ADP
ftr-449	1092	9	determining	determine	VERB
ftr-449	1092	10	gain	gain	NOUN
ftr-449	1092	11	or	or	CCONJ
ftr-449	1092	12	loss	loss	NOUN
ftr-449	1092	13	from	from	ADP
ftr-449	1092	14	the	the	DET
ftr-449	1092	15	disposition	disposition	NOUN
ftr-449	1092	16	of	of	ADP
ftr-449	1092	17	a	a	DET
ftr-449	1092	18	"	"	PUNCT
ftr-449	1092	19	term	term	NOUN
ftr-449	1092	20	interest	interest	NOUN
ftr-449	1092	21	in	in	ADP
ftr-449	1092	22	property"--defined	property"--define	VERB
ftr-449	1092	23	as	as	ADP
ftr-449	1092	24	either	either	CCONJ
ftr-449	1092	25	a	a	DET
ftr-449	1092	26	term	term	NOUN
ftr-449	1092	27	of	of	ADP
ftr-449	1092	28	years	year	NOUN
ftr-449	1092	29	or	or	CCONJ
ftr-449	1092	30	a	a	DET
ftr-449	1092	31	life	life	NOUN
ftr-449	1092	32	estate	estate	NOUN
ftr-449	1092	33	in	in	ADP
ftr-449	1092	34	property	property	NOUN
ftr-449	1092	35	or	or	CCONJ
ftr-449	1092	36	an	an	DET
ftr-449	1092	37	income	income	NOUN
ftr-449	1092	38	interest	interest	NOUN
ftr-449	1092	39	in	in	ADP
ftr-449	1092	40	a	a	DET
ftr-449	1092	41	trust	trust	NOUN
ftr-449	1092	42	--	--	PUNCT
ftr-449	1092	43	the	the	DET
ftr-449	1092	44	portion	portion	NOUN
ftr-449	1092	45	of	of	ADP
ftr-449	1092	46	the	the	DET
ftr-449	1092	47	adjusted	adjusted	ADJ
ftr-449	1092	48	basis	basis	NOUN
ftr-449	1092	49	of	of	ADP
ftr-449	1092	50	such	such	ADJ
ftr-449	1092	51	interest	interest	NOUN
ftr-449	1092	52	determined	determine	VERB
ftr-449	1092	53	pursuant	pursuant	ADV
ftr-449	1092	54	to	to	ADP
ftr-449	1092	55	§	§	PROPN
ftr-449	1092	56	1014	1014	NUM
ftr-449	1092	57	shall	shall	AUX
ftr-449	1092	58	be	be	AUX
ftr-449	1092	59	"	"	PUNCT
ftr-449	1092	60	disregarded	disregarded	ADJ
ftr-449	1092	61	,	,	PUNCT
ftr-449	1092	62	"	"	PUNCT
ftr-449	1092	63	i.e.	i.e.	X
ftr-449	1092	64	,	,	PUNCT
ftr-449	1092	65	treated	treat	VERB
ftr-449	1092	66	as	as	ADP
ftr-449	1092	67	zero	zero	NUM
ftr-449	1092	68	.	.	PUNCT
ftr-449	1093	1	irc	irc	PROPN
ftr-449	1093	2	§	§	PROPN
ftr-449	1093	3	1001(e)(l	1001(e)(l	NUM
ftr-449	1093	4	)	)	PUNCT
ftr-449	1093	5	,	,	PUNCT
ftr-449	1093	6	(	(	PUNCT
ftr-449	1093	7	e)(2	e)(2	NOUN
ftr-449	1093	8	)	)	PUNCT
ftr-449	1093	9	.	.	PUNCT
ftr-449	1094	1	thus	thus	ADV
ftr-449	1094	2	,	,	PUNCT
ftr-449	1094	3	if	if	SCONJ
ftr-449	1094	4	a	a	DET
ftr-449	1094	5	spousal	spousal	NOUN
ftr-449	1094	6	election	election	NOUN
ftr-449	1094	7	is	be	AUX
ftr-449	1094	8	viewed	view	VERB
ftr-449	1094	9	as	as	ADP
ftr-449	1094	10	a	a	DET
ftr-449	1094	11	taxable	taxable	ADJ
ftr-449	1094	12	"	"	PUNCT
ftr-449	1094	13	sale	sale	NOUN
ftr-449	1094	14	,	,	PUNCT
ftr-449	1094	15	"	"	PUNCT
ftr-449	1094	16	the	the	DET
ftr-449	1094	17	estate	estate	NOUN
ftr-449	1094	18	's	's	PART
ftr-449	1094	19	adjusted	adjusted	ADJ
ftr-449	1094	20	basis	basis	NOUN
ftr-449	1094	21	in	in	ADP
ftr-449	1094	22	the	the	DET
ftr-449	1094	23	life	life	NOUN
ftr-449	1094	24	estate	estate	NOUN
ftr-449	1094	25	it	it	PRON
ftr-449	1094	26	conveys	convey	VERB
ftr-449	1094	27	to	to	ADP
ftr-449	1094	28	w	w	PROPN
ftr-449	1094	29	will	will	AUX
ftr-449	1094	30	be	be	AUX
ftr-449	1094	31	zero	zero	NUM
ftr-449	1094	32	since	since	SCONJ
ftr-449	1094	33	the	the	DET
ftr-449	1094	34	basis	basis	NOUN
ftr-449	1094	35	of	of	ADP
ftr-449	1094	36	the	the	DET
ftr-449	1094	37	property	property	NOUN
ftr-449	1094	38	the	the	DET
ftr-449	1094	39	estate	estate	NOUN
ftr-449	1094	40	received	receive	VERB
ftr-449	1094	41	from	from	ADP
ftr-449	1094	42	h	h	NOUN
ftr-449	1094	43	is	be	AUX
ftr-449	1094	44	determined	determine	VERB
ftr-449	1094	45	pursuant	pursuant	ADJ
ftr-449	1094	46	to	to	ADP
ftr-449	1094	47	§	§	PROPN
ftr-449	1094	48	1014	1014	NUM
ftr-449	1094	49	.	.	PUNCT
ftr-449	1095	1	see	see	VERB
ftr-449	1095	2	irc	irc	PROPN
ftr-449	1095	3	§	§	PROPN
ftr-449	1095	4	1014(a	1014(a	NUM
ftr-449	1095	5	)	)	PUNCT
ftr-449	1095	6	,	,	PUNCT
ftr-449	1095	7	(	(	PUNCT
ftr-449	1095	8	b)(1	b)(1	NOUN
ftr-449	1095	9	)	)	PUNCT
ftr-449	1095	10	.	.	PUNCT
ftr-449	1096	1	178	178	NUM
ftr-449	1096	2	.	.	PUNCT
ftr-449	1097	1	in	in	ADP
ftr-449	1097	2	estate	estate	NOUN
ftr-449	1097	3	of	of	ADP
ftr-449	1097	4	christ	christ	PROPN
ftr-449	1097	5	v.	v.	PROPN
ftr-449	1097	6	commissioner	commissioner	PROPN
ftr-449	1097	7	,	,	PUNCT
ftr-449	1097	8	480	480	NUM
ftr-449	1097	9	f.2d	f.2d	SYM
ftr-449	1097	10	171	171	NUM
ftr-449	1097	11	,	,	PUNCT
ftr-449	1097	12	173	173	NUM
ftr-449	1097	13	(	(	PUNCT
ftr-449	1097	14	9th	9th	ADJ
ftr-449	1097	15	cir	cir	NOUN
ftr-449	1097	16	.	.	PROPN
ftr-449	1097	17	1973	1973	NUM
ftr-449	1097	18	)	)	PUNCT
ftr-449	1097	19	.	.	PUNCT
ftr-449	1098	1	the	the	DET
ftr-449	1098	2	court	court	NOUN
ftr-449	1098	3	held	hold	VERB
ftr-449	1098	4	that	that	SCONJ
ftr-449	1098	5	the	the	DET
ftr-449	1098	6	proper	proper	ADJ
ftr-449	1098	7	date	date	NOUN
ftr-449	1098	8	for	for	ADP
ftr-449	1098	9	valuing	value	VERB
ftr-449	1098	10	1ws	1ws	ADJ
ftr-449	1098	11	life	life	NOUN
ftr-449	1098	12	estate	estate	NOUN
ftr-449	1098	13	in	in	ADP
ftr-449	1098	14	h	h	PROPN
ftr-449	1098	15	trust	trust	NOUN
ftr-449	1098	16	was	be	AUX
ftr-449	1098	17	"	"	PUNCT
ftr-449	1098	18	the	the	DET
ftr-449	1098	19	date	date	NOUN
ftr-449	1098	20	of	of	ADP
ftr-449	1098	21	the	the	DET
ftr-449	1098	22	distribution	distribution	NOUN
ftr-449	1098	23	to	to	ADP
ftr-449	1098	24	the	the	DET
ftr-449	1098	25	trust	trust	NOUN
ftr-449	1098	26	and	and	CCONJ
ftr-449	1098	27	the	the	DET
ftr-449	1098	28	date	date	NOUN
ftr-449	1098	29	...	...	PUNCT
ftr-449	1099	1	[	[	X
ftr-449	1099	2	iv	iv	NOUN
ftr-449	1099	3	's	's	PART
ftr-449	1099	4	]	]	X
ftr-449	1099	5	election	election	NOUN
ftr-449	1099	6	became	become	VERB
ftr-449	1099	7	irrevocable	irrevocable	ADJ
ftr-449	1099	8	"	"	PUNCT
ftr-449	1099	9	rather	rather	ADV
ftr-449	1099	10	than	than	ADP
ftr-449	1099	11	the	the	DET
ftr-449	1099	12	date	date	NOUN
ftr-449	1099	13	of	of	ADP
ftr-449	1099	14	h	h	NOUN
ftr-449	1099	15	's	's	PART
ftr-449	1099	16	death	death	NOUN
ftr-449	1099	17	.	.	PUNCT
ftr-449	1100	1	179	179	NUM
ftr-449	1100	2	.	.	PUNCT
ftr-449	1101	1	see	see	VERB
ftr-449	1101	2	lane	lane	NOUN
ftr-449	1101	3	,	,	PUNCT
ftr-449	1101	4	supra	supra	PROPN
ftr-449	1101	5	note	note	PROPN
ftr-449	1101	6	176	176	NUM
ftr-449	1101	7	,	,	PUNCT
ftr-449	1101	8	at	at	ADP
ftr-449	1101	9	93	93	NUM
ftr-449	1101	10	.	.	PUNCT
ftr-449	1102	1	180	180	NUM
ftr-449	1102	2	.	.	PUNCT
ftr-449	1102	3	see	see	VERB
ftr-449	1102	4	mcallister	mcallister	PROPN
ftr-449	1102	5	v.	v.	PROPN
ftr-449	1102	6	commissioner	commissioner	PROPN
ftr-449	1102	7	,	,	PUNCT
ftr-449	1102	8	157	157	NUM
ftr-449	1102	9	f.2d	f.2d	SYM
ftr-449	1102	10	235	235	NUM
ftr-449	1102	11	(	(	PUNCT
ftr-449	1102	12	2d	2d	NUM
ftr-449	1102	13	cir	cir	NOUN
ftr-449	1102	14	.	.	PUNCT
ftr-449	1102	15	1946	1946	NUM
ftr-449	1102	16	)	)	PUNCT
ftr-449	1102	17	,	,	PUNCT
ftr-449	1102	18	cert	cert	PROPN
ftr-449	1102	19	.	.	PUNCT
ftr-449	1103	1	denied	deny	VERB
ftr-449	1103	2	,	,	PUNCT
ftr-449	1103	3	330	330	NUM
ftr-449	1103	4	u.s	u.s	PROPN
ftr-449	1103	5	.	.	PROPN
ftr-449	1103	6	826	826	NUM
ftr-449	1103	7	(	(	PUNCT
ftr-449	1103	8	1947	1947	NUM
ftr-449	1103	9	)	)	PUNCT
ftr-449	1103	10	;	;	PUNCT
ftr-449	1103	11	see	see	VERB
ftr-449	1103	12	allen	allen	PROPN
ftr-449	1103	13	v.	v.	ADP
ftr-449	1103	14	first	first	PROPN
ftr-449	1103	15	nat	nat	PROPN
ftr-449	1103	16	.	.	PUNCT
ftr-449	1103	17	'l	'l	PART
ftr-449	1103	18	bank	bank	PROPN
ftr-449	1103	19	,	,	PUNCT
ftr-449	1103	20	157	157	NUM
ftr-449	1103	21	f.2d	f.2d	SYM
ftr-449	1103	22	592	592	NUM
ftr-449	1103	23	(	(	PUNCT
ftr-449	1103	24	5th	5th	ADJ
ftr-449	1103	25	cir	cir	NOUN
ftr-449	1103	26	.	.	PUNCT
ftr-449	1104	1	1946	1946	NUM
ftr-449	1104	2	)	)	PUNCT
ftr-449	1104	3	cert	cert	NOUN
ftr-449	1104	4	.	.	PUNCT
ftr-449	1105	1	denied	deny	VERB
ftr-449	1105	2	,	,	PUNCT
ftr-449	1105	3	330	330	NUM
ftr-449	1105	4	u.s	u.s	PROPN
ftr-449	1105	5	.	.	PROPN
ftr-449	1105	6	828	828	NUM
ftr-449	1105	7	(	(	PUNCT
ftr-449	1105	8	1947	1947	NUM
ftr-449	1105	9	)	)	PUNCT
ftr-449	1105	10	;	;	PUNCT
ftr-449	1105	11	see	see	VERB
ftr-449	1105	12	bell	bell	PROPN
ftr-449	1105	13	's	's	PART
ftr-449	1105	14	estate	estate	NOUN
ftr-449	1105	15	v.	v.	PROPN
ftr-449	1105	16	commissioner	commissioner	NOUN
ftr-449	1105	17	,	,	PUNCT
ftr-449	1105	18	137	137	NUM
ftr-449	1105	19	f.2d	f.2d	SYM
ftr-449	1105	20	454	454	NUM
ftr-449	1105	21	(	(	PUNCT
ftr-449	1105	22	8th	8th	ADJ
ftr-449	1105	23	cir	cir	NOUN
ftr-449	1105	24	.	.	PUNCT
ftr-449	1105	25	1943	1943	NUM
ftr-449	1105	26	)	)	PUNCT
ftr-449	1106	1	;	;	PUNCT
ftr-449	1106	2	see	see	VERB
ftr-449	1106	3	rev	rev	PROPN
ftr-449	1106	4	.	.	PUNCT
ftr-449	1106	5	rul	rul	PROPN
ftr-449	1106	6	.	.	PUNCT
ftr-449	1107	1	72	72	NUM
ftr-449	1107	2	-	-	SYM
ftr-449	1107	3	243	243	NUM
ftr-449	1107	4	,	,	PUNCT
ftr-449	1107	5	1972	1972	NUM
ftr-449	1107	6	-	-	SYM
ftr-449	1107	7	1	1	NUM
ftr-449	1107	8	c.b	c.b	PROPN
ftr-449	1107	9	.	.	PROPN
ftr-449	1107	10	233	233	NUM
ftr-449	1107	11	(	(	PUNCT
ftr-449	1107	12	irs	irs	PROPN
ftr-449	1107	13	will	will	AUX
ftr-449	1107	14	follow	follow	VERB
ftr-449	1107	15	mcallister	mcallister	NOUN
ftr-449	1107	16	)	)	PUNCT
ftr-449	1107	17	.	.	PUNCT
ftr-449	1108	1	181	181	NUM
ftr-449	1108	2	.	.	X
ftr-449	1109	1	356	356	NUM
ftr-449	1110	1	u.s	u.s	PROPN
ftr-449	1110	2	.	.	PROPN
ftr-449	1110	3	260	260	NUM
ftr-449	1110	4	(	(	PUNCT
ftr-449	1110	5	1958	1958	NUM
ftr-449	1110	6	)	)	PUNCT
ftr-449	1110	7	.	.	PUNCT
ftr-449	1111	1	most	most	ADJ
ftr-449	1111	2	commentators	commentator	NOUN
ftr-449	1111	3	have	have	AUX
ftr-449	1111	4	concluded	conclude	VERB
ftr-449	1111	5	that	that	SCONJ
ftr-449	1111	6	if	if	SCONJ
ftr-449	1111	7	a	a	DET
ftr-449	1111	8	spousal	spousal	NOUN
ftr-449	1111	9	election	election	NOUN
ftr-449	1111	10	is	be	AUX
ftr-449	1111	11	a	a	DET
ftr-449	1111	12	taxable	taxable	ADJ
ftr-449	1111	13	"	"	PUNCT
ftr-449	1111	14	exchange	exchange	NOUN
ftr-449	1111	15	,	,	PUNCT
ftr-449	1111	16	"	"	PUNCT
ftr-449	1111	17	p.g	p.g	PROPN
ftr-449	1111	18	.	.	PROPN
ftr-449	1111	19	lake	lake	PROPN
ftr-449	1111	20	probably	probably	ADV
ftr-449	1111	21	requires	require	VERB
ftr-449	1111	22	any	any	DET
ftr-449	1111	23	resulting	result	VERB
ftr-449	1111	24	gain	gain	NOUN
ftr-449	1111	25	to	to	PART
ftr-449	1111	26	be	be	AUX
ftr-449	1111	27	taxed	tax	VERB
ftr-449	1111	28	as	as	ADP
ftr-449	1111	29	ordinaryincome	ordinaryincome	ADV
ftr-449	1111	30	.	.	PUNCT
ftr-449	1112	1	seejames	seejame	NOUN
ftr-449	1112	2	j.	j.	PROPN
ftr-449	1112	3	freeland	freeland	PROPN
ftr-449	1112	4	et	et	PROPN
ftr-449	1112	5	al	al	PROPN
ftr-449	1112	6	.	.	PROPN
ftr-449	1112	7	,	,	PUNCT
ftr-449	1112	8	what	what	PRON
ftr-449	1112	9	are	be	AUX
ftr-449	1112	10	the	the	DET
ftr-449	1112	11	income	income	NOUN
ftr-449	1112	12	tax	tax	NOUN
ftr-449	1112	13	effects	effect	NOUN
ftr-449	1112	14	of	of	ADP
ftr-449	1112	15	an	an	DET
ftr-449	1112	16	estate	estate	NOUN
ftr-449	1112	17	's	's	PART
ftr-449	1112	18	sale	sale	NOUN
ftr-449	1112	19	of	of	ADP
ftr-449	1112	20	a	a	DET
ftr-449	1112	21	life	life	NOUN
ftr-449	1112	22	interest	interest	NOUN
ftr-449	1112	23	?	?	PUNCT
ftr-449	1112	24	,	,	PUNCT
ftr-449	1112	25	34	34	NUM
ftr-449	1112	26	j.	j.	PROPN
ftr-449	1112	27	tax'n	tax'n	PROPN
ftr-449	1112	28	376	376	NUM
ftr-449	1112	29	,	,	PUNCT
ftr-449	1112	30	377	377	NUM
ftr-449	1112	31	(	(	PUNCT
ftr-449	1112	32	1971	1971	NUM
ftr-449	1112	33	)	)	PUNCT
ftr-449	1112	34	;	;	PUNCT
ftr-449	1112	35	schwartz	schwartz	PROPN
ftr-449	1112	36	&	&	CCONJ
ftr-449	1112	37	liker	liker	PROPN
ftr-449	1112	38	,	,	PUNCT
ftr-449	1112	39	supra	supra	PROPN
ftr-449	1112	40	note	note	NOUN
ftr-449	1112	41	131	131	NUM
ftr-449	1112	42	.	.	PUNCT
ftr-449	1113	1	at	at	ADP
ftr-449	1113	2	10	10	NUM
ftr-449	1113	3	-	-	SYM
ftr-449	1113	4	22	22	NUM
ftr-449	1113	5	(	(	PUNCT
ftr-449	1113	6	"	"	PUNCT
ftr-449	1113	7	it	it	PRON
ftr-449	1113	8	appears	appear	VERB
ftr-449	1113	9	likely	likely	ADJ
ftr-449	1113	10	that	that	PRON
ftr-449	1113	11	..	..	PUNCT
ftr-449	1113	12	,	,	PUNCT
ftr-449	1113	13	the	the	DET
ftr-449	1113	14	estate	estate	NOUN
ftr-449	1113	15	will	will	AUX
ftr-449	1113	16	be	be	AUX
ftr-449	1113	17	deemed	deem	VERB
ftr-449	1113	18	to	to	PART
ftr-449	1113	19	have	have	AUX
ftr-449	1113	20	realized	realize	VERB
ftr-449	1113	21	ordinary	ordinary	ADJ
ftr-449	1113	22	income	income	NOUN
ftr-449	1113	23	"	"	PUNCT
ftr-449	1113	24	)	)	PUNCT
ftr-449	1113	25	;	;	PUNCT
ftr-449	1113	26	dodge	dodge	VERB
ftr-449	1113	27	,	,	PUNCT
ftr-449	1113	28	supra	supra	PROPN
ftr-449	1113	29	note	note	NOUN
ftr-449	1113	30	21	21	NUM
ftr-449	1113	31	,	,	PUNCT
ftr-449	1113	32	at	at	ADP
ftr-449	1113	33	a-91	a-91	NOUN
ftr-449	1113	34	(	(	PUNCT
ftr-449	1113	35	ordinary	ordinary	ADJ
ftr-449	1113	36	income	income	NOUN
ftr-449	1113	37	treatment	treatment	NOUN
ftr-449	1113	38	is	be	AUX
ftr-449	1113	39	the	the	DET
ftr-449	1113	40	"	"	PUNCT
ftr-449	1113	41	more	more	ADV
ftr-449	1113	42	likely	likely	ADJ
ftr-449	1113	43	result	result	NOUN
ftr-449	1113	44	"	"	PUNCT
ftr-449	1113	45	)	)	PUNCT
ftr-449	1113	46	.	.	PUNCT
ftr-449	1114	1	others	other	NOUN
ftr-449	1114	2	are	be	AUX
ftr-449	1114	3	less	less	ADV
ftr-449	1114	4	certain	certain	ADJ
ftr-449	1114	5	:	:	PUNCT
ftr-449	1114	6	see	see	VERB
ftr-449	1114	7	,	,	PUNCT
ftr-449	1114	8	e.g.	e.g.	ADV
ftr-449	1114	9	,	,	PUNCT
ftr-449	1114	10	carol	carol	PROPN
ftr-449	1114	11	l	l	PROPN
ftr-449	1114	12	wilson	wilson	PROPN
ftr-449	1114	13	,	,	PUNCT
ftr-449	1114	14	the	the	DET
ftr-449	1114	15	widow	widow	NOUN
ftr-449	1114	16	's	's	PART
ftr-449	1114	17	election	election	NOUN
ftr-449	1114	18	viewed	view	VERB
ftr-449	1114	19	in	in	ADP
ftr-449	1114	20	the	the	DET
ftr-449	1114	21	light	light	NOUN
ftr-449	1114	22	of	of	ADP
ftr-449	1114	23	the	the	DET
ftr-449	1114	24	1976	1976	NUM
ftr-449	1114	25	tax	tax	NOUN
ftr-449	1114	26	reform	reform	NOUN
ftr-449	1114	27	act	act	NOUN
ftr-449	1114	28	and	and	CCONJ
ftr-449	1114	29	the	the	DET
ftr-449	1114	30	1975	1975	NUM
ftr-449	1114	31	california	california	PROPN
ftr-449	1114	32	probate	probate	NOUN
ftr-449	1114	33	code	code	NOUN
ftr-449	1114	34	revision	revision	NOUN
ftr-449	1114	35	,	,	PUNCT
ftr-449	1114	36	28	28	NUM
ftr-449	1114	37	hastings	hastings	PROPN
ftr-449	1114	38	li	li	PROPN
ftr-449	1114	39	.	.	PROPN
ftr-449	1114	40	1435	1435	NUM
ftr-449	1114	41	,	,	PUNCT
ftr-449	1114	42	1445	1445	NUM
ftr-449	1114	43	(	(	PUNCT
ftr-449	1114	44	1977	1977	NUM
ftr-449	1114	45	)	)	PUNCT
ftr-449	1114	46	(	(	PUNCT
ftr-449	1114	47	"	"	PUNCT
ftr-449	1114	48	[	[	X
ftr-449	1114	49	n]o	n]o	NOUN
ftr-449	1114	50	one	one	NOUN
ftr-449	1114	51	is	be	AUX
ftr-449	1114	52	certain	certain	ADJ
ftr-449	1114	53	how	how	SCONJ
ftr-449	1114	54	the	the	DET
ftr-449	1114	55	gain	gain	NOUN
ftr-449	1114	56	will	will	AUX
ftr-449	1114	57	be	be	AUX
ftr-449	1114	58	characterized	characterize	VERB
ftr-449	1114	59	"	"	PUNCT
ftr-449	1114	60	)	)	PUNCT
ftr-449	1114	61	;	;	PUNCT
ftr-449	1114	62	ralph	ralph	PROPN
ftr-449	1114	63	gano	gano	PROPN
ftr-449	1114	64	miller	miller	PROPN
ftr-449	1114	65	jr	jr	PROPN
ftr-449	1114	66	.	.	PROPN
ftr-449	1115	1	and	and	CCONJ
ftr-449	1116	1	philip	philip	PROPN
ftr-449	1116	2	p.	p.	PROPN
ftr-449	1116	3	martin	martin	PROPN
ftr-449	1117	1	jr	jr	PROPN
ftr-449	1117	2	.	.	PROPN
ftr-449	1117	3	,	,	PUNCT
ftr-449	1117	4	voluntary	voluntary	ADJ
ftr-449	1117	5	widow	widow	NOUN
ftr-449	1117	6	's	's	PART
ftr-449	1117	7	election	election	NOUN
ftr-449	1117	8	:	:	PUNCT
ftr-449	1117	9	nation	nation	NOUN
ftr-449	1117	10	-	-	PUNCT
ftr-449	1117	11	wide	wide	ADJ
ftr-449	1117	12	planning	planning	NOUN
ftr-449	1117	13	for	for	ADP
ftr-449	1117	14	the	the	DET
ftr-449	1117	15	million	million	NUM
ftr-449	1117	16	dollar	dollar	NOUN
ftr-449	1117	17	estate	estate	NOUN
ftr-449	1117	18	,	,	PUNCT
ftr-449	1117	19	1	1	NUM
ftr-449	1117	20	calif	calif	PROPN
ftr-449	1117	21	.	.	PUNCT
ftr-449	1118	1	west	west	PROPN
ftr-449	1118	2	.	.	PUNCT
ftr-449	1119	1	l.	l.	PROPN
ftr-449	1119	2	rev	rev	PROPN
ftr-449	1119	3	.	.	PROPN
ftr-449	1119	4	63	63	NUM
ftr-449	1119	5	,	,	PUNCT
ftr-449	1119	6	78	78	NUM
ftr-449	1119	7	(	(	PUNCT
ftr-449	1119	8	1965	1965	NUM
ftr-449	1119	9	)	)	PUNCT
ftr-449	1119	10	(	(	PUNCT
ftr-449	1119	11	ordinary	ordinary	ADJ
ftr-449	1119	12	income	income	NOUN
ftr-449	1119	13	treatment	treatment	NOUN
ftr-449	1119	14	"	"	PUNCT
ftr-449	1119	15	possible	possible	ADJ
ftr-449	1119	16	,	,	PUNCT
ftr-449	1119	17	but	but	CCONJ
ftr-449	1119	18	not	not	PART
ftr-449	1119	19	probable	probable	ADJ
ftr-449	1119	20	"	"	PUNCT
ftr-449	1119	21	)	)	PUNCT
ftr-449	1119	22	.	.	PUNCT
ftr-449	1120	1	those	those	PRON
ftr-449	1120	2	arguing	argue	VERB
ftr-449	1120	3	for	for	ADP
ftr-449	1120	4	ordinary	ordinary	ADJ
ftr-449	1120	5	income	income	NOUN
ftr-449	1120	6	treatment	treatment	NOUN
ftr-449	1120	7	note	note	NOUN
ftr-449	1120	8	that	that	SCONJ
ftr-449	1120	9	where	where	SCONJ
ftr-449	1120	10	the	the	DET
ftr-449	1120	11	courts	court	NOUN
ftr-449	1120	12	allowed	allow	VERB
ftr-449	1120	13	capital	capital	NOUN
ftr-449	1120	14	gain	gain	NOUN
ftr-449	1120	15	treatment	treatment	NOUN
ftr-449	1120	16	(	(	PUNCT
ftr-449	1120	17	see	see	VERB
ftr-449	1120	18	mcallister	mcallister	PROPN
ftr-449	1120	19	,	,	PUNCT
ftr-449	1120	20	first	first	ADJ
ftr-449	1120	21	nat	nat	PROPN
ftr-449	1120	22	'	'	PUNCT
ftr-449	1120	23	!	!	PUNCT
ftr-449	1121	1	bank	bank	NOUN
ftr-449	1121	2	and	and	CCONJ
ftr-449	1121	3	bell	bell	PROPN
ftr-449	1121	4	's	's	PART
ftr-449	1121	5	estate	estate	NOUN
ftr-449	1121	6	,	,	PUNCT
ftr-449	1121	7	supra	supra	PROPN
ftr-449	1121	8	note	note	PROPN
ftr-449	1121	9	180	180	NUM
ftr-449	1121	10	)	)	PUNCT
ftr-449	1121	11	,	,	PUNCT
ftr-449	1121	12	the	the	DET
ftr-449	1121	13	transferor	transferor	NOUN
ftr-449	1121	14	had	have	AUX
ftr-449	1121	15	transferred	transfer	VERB
ftr-449	1121	16	all	all	DET
ftr-449	1121	17	the	the	DET
ftr-449	1121	18	interest	interest	NOUN
ftr-449	1121	19	he	he	PRON
ftr-449	1121	20	had	have	VERB
ftr-449	1121	21	.	.	PUNCT
ftr-449	1122	1	in	in	ADP
ftr-449	1122	2	contrast	contrast	NOUN
ftr-449	1122	3	,	,	PUNCT
ftr-449	1122	4	in	in	ADP
ftr-449	1122	5	a	a	DET
ftr-449	1122	6	spousal	spousal	NOUN
ftr-449	1122	7	election	election	NOUN
ftr-449	1122	8	,	,	PUNCT
ftr-449	1122	9	h	h	NOUN
ftr-449	1122	10	's	's	PART
ftr-449	1122	11	estate	estate	NOUN
ftr-449	1122	12	,	,	PUNCT
ftr-449	1122	13	19991	19991	NUM
ftr-449	1122	14	florida	florida	PROPN
ftr-449	1122	15	tax	tax	NOUN
ftr-449	1122	16	review	review	NOUN
ftr-449	1122	17	will	will	AUX
ftr-449	1122	18	prevent	prevent	VERB
ftr-449	1122	19	w	w	NOUN
ftr-449	1122	20	from	from	ADP
ftr-449	1122	21	amortizing	amortize	VERB
ftr-449	1122	22	her	her	PRON
ftr-449	1122	23	"	"	PUNCT
ftr-449	1122	24	cost	cost	NOUN
ftr-449	1122	25	basis	basis	NOUN
ftr-449	1122	26	"	"	PUNCT
ftr-449	1122	27	in	in	ADP
ftr-449	1122	28	her	her	PRON
ftr-449	1122	29	life	life	NOUN
ftr-449	1122	30	estate	estate	NOUN
ftr-449	1122	31	in	in	ADP
ftr-449	1122	32	h	h	PROPN
ftr-449	1122	33	trust	trust	PROPN
ftr-449	1122	34	,	,	PUNCT
ftr-449	1122	35	if	if	SCONJ
ftr-449	1122	36	w	w	PROPN
ftr-449	1122	37	,	,	PUNCT
ftr-449	1122	38	as	as	SCONJ
ftr-449	1122	39	is	be	AUX
ftr-449	1122	40	almost	almost	ADV
ftr-449	1122	41	always	always	ADV
ftr-449	1122	42	the	the	DET
ftr-449	1122	43	case	case	NOUN
ftr-449	1122	44	,	,	PUNCT
ftr-449	1122	45	is	be	AUX
ftr-449	1122	46	related	relate	VERB
ftr-449	1122	47	to	to	ADP
ftr-449	1122	48	the	the	DET
ftr-449	1122	49	remainderman	remainderman	NOUN
ftr-449	1122	50	.	.	PUNCT
ftr-449	1123	1	18	18	NUM
ftr-449	1123	2	2	2	NUM
ftr-449	1123	3	b.	b.	NOUN
ftr-449	1123	4	exchange	exchange	NOUN
ftr-449	1123	5	made	make	VERB
ftr-449	1123	6	by	by	ADP
ftr-449	1123	7	w.-if	w.-if	NOUN
ftr-449	1123	8	there	there	PRON
ftr-449	1123	9	is	be	VERB
ftr-449	1123	10	a	a	DET
ftr-449	1123	11	taxable	taxable	ADJ
ftr-449	1123	12	exchange	exchange	NOUN
ftr-449	1123	13	,	,	PUNCT
ftr-449	1123	14	the	the	DET
ftr-449	1123	15	results	result	NOUN
ftr-449	1123	16	should	should	AUX
ftr-449	1123	17	be	be	AUX
ftr-449	1123	18	nowhere	nowhere	ADV
ftr-449	1123	19	near	near	ADV
ftr-449	1123	20	as	as	ADV
ftr-449	1123	21	calamitous	calamitous	ADJ
ftr-449	1123	22	to	to	ADP
ftr-449	1123	23	w	w	VERB
ftr-449	1123	24	as	as	ADP
ftr-449	1123	25	to	to	ADP
ftr-449	1123	26	h	h	NOUN
ftr-449	1123	27	's	's	PART
ftr-449	1123	28	estate	estate	NOUN
ftr-449	1123	29	.	.	PUNCT
ftr-449	1124	1	w	w	PROPN
ftr-449	1124	2	should	should	AUX
ftr-449	1124	3	realize	realize	VERB
ftr-449	1124	4	little	little	ADJ
ftr-449	1124	5	or	or	CCONJ
ftr-449	1124	6	no	no	PRON
ftr-449	1124	7	taxable	taxable	ADJ
ftr-449	1124	8	gain	gain	NOUN
ftr-449	1124	9	,	,	PUNCT
ftr-449	1124	10	since	since	SCONJ
ftr-449	1124	11	her	her	PRON
ftr-449	1124	12	basis	basis	NOUN
ftr-449	1124	13	in	in	ADP
ftr-449	1124	14	her	her	PRON
ftr-449	1124	15	share	share	NOUN
ftr-449	1124	16	of	of	ADP
ftr-449	1124	17	the	the	DET
ftr-449	1124	18	community	community	NOUN
ftr-449	1124	19	will	will	AUX
ftr-449	1124	20	be	be	AUX
ftr-449	1124	21	"	"	PUNCT
ftr-449	1124	22	stepped	step	VERB
ftr-449	1124	23	-	-	PUNCT
ftr-449	1124	24	up	up	NOUN
ftr-449	1124	25	"	"	PUNCT
ftr-449	1124	26	(	(	PUNCT
ftr-449	1124	27	or	or	CCONJ
ftr-449	1124	28	"	"	PUNCT
ftr-449	1124	29	stepped	step	VERB
ftr-449	1124	30	-	-	PUNCT
ftr-449	1124	31	down	down	NOUN
ftr-449	1124	32	"	"	PUNCT
ftr-449	1124	33	)	)	PUNCT
ftr-449	1124	34	to	to	ADP
ftr-449	1124	35	its	its	PRON
ftr-449	1124	36	fair	fair	ADJ
ftr-449	1124	37	market	market	NOUN
ftr-449	1124	38	value	value	NOUN
ftr-449	1124	39	on	on	ADP
ftr-449	1124	40	the	the	DET
ftr-449	1124	41	date	date	NOUN
ftr-449	1124	42	of	of	ADP
ftr-449	1124	43	h	h	NOUN
ftr-449	1124	44	's	's	PART
ftr-449	1124	45	death	death	NOUN
ftr-449	1124	46	(	(	PUNCT
ftr-449	1124	47	or	or	CCONJ
ftr-449	1124	48	alternate	alternate	ADJ
ftr-449	1124	49	valuation	valuation	NOUN
ftr-449	1124	50	date	date	NOUN
ftr-449	1124	51	if	if	SCONJ
ftr-449	1124	52	applicable	applicable	ADJ
ftr-449	1124	53	)	)	PUNCT
ftr-449	1124	54	.	.	PUNCT
ftr-449	1125	1	183	183	NUM
ftr-449	1125	2	in	in	ADP
ftr-449	1125	3	determining	determine	VERB
ftr-449	1125	4	w	w	PROPN
ftr-449	1125	5	's	's	PART
ftr-449	1125	6	gain	gain	NOUN
ftr-449	1125	7	or	or	CCONJ
ftr-449	1125	8	loss	loss	NOUN
ftr-449	1125	9	on	on	ADP
ftr-449	1125	10	the	the	DET
ftr-449	1125	11	exchange	exchange	NOUN
ftr-449	1125	12	,	,	PUNCT
ftr-449	1125	13	this	this	DET
ftr-449	1125	14	basis	basis	NOUN
ftr-449	1125	15	will	will	AUX
ftr-449	1125	16	be	be	AUX
ftr-449	1125	17	allocated	allocate	VERB
ftr-449	1125	18	between	between	ADP
ftr-449	1125	19	the	the	DET
ftr-449	1125	20	remainder	remainder	NOUN
ftr-449	1125	21	and	and	CCONJ
ftr-449	1125	22	w	w	PROPN
ftr-449	1125	23	's	's	PART
ftr-449	1125	24	retained	retain	VERB
ftr-449	1125	25	life	life	NOUN
ftr-449	1125	26	estate	estate	NOUN
ftr-449	1125	27	in	in	ADP
ftr-449	1125	28	w	w	PROPN
ftr-449	1125	29	trust	trust	NOUN
ftr-449	1125	30	based	base	VERB
ftr-449	1125	31	on	on	ADP
ftr-449	1125	32	their	their	PRON
ftr-449	1125	33	respective	respective	ADJ
ftr-449	1125	34	actuarial	actuarial	ADJ
ftr-449	1125	35	values	value	NOUN
ftr-449	1125	36	on	on	ADP
ftr-449	1125	37	the	the	DET
ftr-449	1125	38	day	day	NOUN
ftr-449	1125	39	of	of	ADP
ftr-449	1125	40	the	the	DET
ftr-449	1125	41	exchange"s	exchange"s	ADV
ftr-449	1125	42	the	the	DET
ftr-449	1125	43	"	"	PUNCT
ftr-449	1125	44	amount	amount	NOUN
ftr-449	1125	45	realized	realize	VERB
ftr-449	1125	46	"	"	PUNCT
ftr-449	1125	47	will	will	AUX
ftr-449	1125	48	be	be	AUX
ftr-449	1125	49	the	the	DET
ftr-449	1125	50	value	value	NOUN
ftr-449	1125	51	of	of	ADP
ftr-449	1125	52	the	the	DET
ftr-449	1125	53	life	life	NOUN
ftr-449	1125	54	estate	estate	NOUN
ftr-449	1125	55	w	w	NOUN
ftr-449	1125	56	receives	receive	VERB
ftr-449	1125	57	in	in	ADP
ftr-449	1125	58	h	h	PROPN
ftr-449	1125	59	trust	trust	NOUN
ftr-449	1125	60	(	(	PUNCT
ftr-449	1125	61	or	or	CCONJ
ftr-449	1125	62	the	the	DET
ftr-449	1125	63	value	value	NOUN
ftr-449	1125	64	of	of	ADP
ftr-449	1125	65	c	c	PROPN
ftr-449	1125	66	's	's	PART
ftr-449	1125	67	remainder	remainder	NOUN
ftr-449	1125	68	in	in	ADP
ftr-449	1125	69	w	w	PROPN
ftr-449	1125	70	trust	trust	NOUN
ftr-449	1125	71	if	if	SCONJ
ftr-449	1125	72	less).8	less).8	VERB
ftr-449	1125	73	5	5	NUM
ftr-449	1125	74	w	w	NOUN
ftr-449	1125	75	's	's	PART
ftr-449	1125	76	gain	gain	NOUN
ftr-449	1125	77	,	,	PUNCT
ftr-449	1125	78	if	if	SCONJ
ftr-449	1125	79	any	any	PRON
ftr-449	1125	80	,	,	PUNCT
ftr-449	1125	81	will	will	AUX
ftr-449	1125	82	therefore	therefore	ADV
ftr-449	1125	83	be	be	AUX
ftr-449	1125	84	the	the	DET
ftr-449	1125	85	excess	excess	NOUN
ftr-449	1125	86	of	of	ADP
ftr-449	1125	87	the	the	DET
ftr-449	1125	88	amount	amount	NOUN
ftr-449	1125	89	so	so	ADV
ftr-449	1125	90	realized	realize	VERB
ftr-449	1125	91	over	over	ADP
ftr-449	1125	92	her	her	PRON
ftr-449	1125	93	adjusted	adjusted	ADJ
ftr-449	1125	94	basis	basis	NOUN
ftr-449	1125	95	in	in	ADP
ftr-449	1125	96	the	the	DET
ftr-449	1125	97	carved	carve	VERB
ftr-449	1125	98	-	-	PUNCT
ftr-449	1125	99	out	out	ADP
ftr-449	1125	100	remainder	remainder	NOUN
ftr-449	1125	101	and	and	CCONJ
ftr-449	1125	102	will	will	AUX
ftr-449	1125	103	be	be	AUX
ftr-449	1125	104	taxed	tax	VERB
ftr-449	1125	105	as	as	ADP
ftr-449	1125	106	capital	capital	NOUN
ftr-449	1125	107	gain8	gain8	PROPN
ftr-449	1125	108	6	6	NUM
ftr-449	1125	109	neither	neither	CCONJ
ftr-449	1125	110	w	w	NOUN
ftr-449	1125	111	nor	nor	CCONJ
ftr-449	1125	112	h	h	NOUN
ftr-449	1125	113	's	's	PART
ftr-449	1125	114	estate	estate	NOUN
ftr-449	1125	115	nor	nor	CCONJ
ftr-449	1125	116	h	h	NOUN
ftr-449	1125	117	trust	trust	NOUN
ftr-449	1125	118	will	will	AUX
ftr-449	1125	119	be	be	AUX
ftr-449	1125	120	able	able	ADJ
ftr-449	1125	121	to	to	PART
ftr-449	1125	122	recognize	recognize	VERB
ftr-449	1125	123	any	any	DET
ftr-449	1125	124	loss	loss	NOUN
ftr-449	1125	125	realized	realize	VERB
ftr-449	1125	126	on	on	ADP
ftr-449	1125	127	the	the	DET
ftr-449	1125	128	exchange	exchange	NOUN
ftr-449	1125	129	since	since	SCONJ
ftr-449	1125	130	they	they	PRON
ftr-449	1125	131	are	be	AUX
ftr-449	1125	132	"	"	PUNCT
ftr-449	1125	133	related	related	ADJ
ftr-449	1125	134	parties	party	NOUN
ftr-449	1125	135	.	.	PUNCT
ftr-449	1126	1	"'8	"'8	PROPN
ftr-449	1126	2	7	7	NUM
ftr-449	1126	3	the	the	DET
ftr-449	1126	4	uncertain	uncertain	ADJ
ftr-449	1126	5	income	income	NOUN
ftr-449	1126	6	tax	tax	NOUN
ftr-449	1126	7	consequences	consequence	NOUN
ftr-449	1126	8	make	make	VERB
ftr-449	1126	9	a	a	DET
ftr-449	1126	10	spousal	spousal	ADJ
ftr-449	1126	11	election	election	NOUN
ftr-449	1126	12	a	a	DET
ftr-449	1126	13	risky	risky	ADJ
ftr-449	1126	14	proposition	proposition	NOUN
ftr-449	1126	15	.	.	PUNCT
ftr-449	1127	1	tax	tax	NOUN
ftr-449	1127	2	planners	planner	NOUN
ftr-449	1127	3	may	may	AUX
ftr-449	1127	4	nonetheless	nonetheless	ADV
ftr-449	1127	5	wish	wish	VERB
ftr-449	1127	6	to	to	PART
ftr-449	1127	7	consider	consider	VERB
ftr-449	1127	8	using	use	VERB
ftr-449	1127	9	it	it	PRON
ftr-449	1127	10	given	give	VERB
ftr-449	1127	11	the	the	DET
ftr-449	1127	12	lack	lack	NOUN
ftr-449	1127	13	of	of	ADP
ftr-449	1127	14	any	any	DET
ftr-449	1127	15	direct	direct	ADJ
ftr-449	1127	16	authority	authority	NOUN
ftr-449	1127	17	holding	hold	VERB
ftr-449	1127	18	that	that	SCONJ
ftr-449	1127	19	a	a	DET
ftr-449	1127	20	taxable	taxable	ADJ
ftr-449	1127	21	"	"	PUNCT
ftr-449	1127	22	exchange	exchange	NOUN
ftr-449	1127	23	"	"	PUNCT
ftr-449	1127	24	has	have	AUX
ftr-449	1127	25	occurred	occur	VERB
ftr-449	1127	26	and	and	CCONJ
ftr-449	1127	27	in	in	ADP
ftr-449	1127	28	light	light	NOUN
ftr-449	1127	29	of	of	ADP
ftr-449	1127	30	the	the	DET
ftr-449	1127	31	technique	technique	NOUN
ftr-449	1127	32	's	's	PART
ftr-449	1127	33	significant	significant	ADJ
ftr-449	1127	34	transfer	transfer	NOUN
ftr-449	1127	35	tax	tax	NOUN
ftr-449	1127	36	advantages	advantage	NOUN
ftr-449	1127	37	-	-	PUNCT
ftr-449	1127	38	particularly	particularly	ADV
ftr-449	1127	39	if	if	SCONJ
ftr-449	1127	40	the	the	DET
ftr-449	1127	41	d'ambrosio	d'ambrosio	PROPN
ftr-449	1127	42	trilogy	trilogy	NOUN
ftr-449	1127	43	has	have	AUX
ftr-449	1127	44	effectively	effectively	ADV
ftr-449	1127	45	overruled	overrule	VERB
ftr-449	1127	46	gradow	gradow	NOUN
ftr-449	1127	47	.	.	PUNCT
ftr-449	1128	1	which	which	PRON
ftr-449	1128	2	starts	start	VERB
ftr-449	1128	3	out	out	ADP
ftr-449	1128	4	holding	hold	VERB
ftr-449	1128	5	the	the	DET
ftr-449	1128	6	entire	entire	ADJ
ftr-449	1128	7	fee	fee	NOUN
ftr-449	1128	8	interest	interest	NOUN
ftr-449	1128	9	,	,	PUNCT
ftr-449	1128	10	"	"	PUNCT
ftr-449	1128	11	carves	carve	VERB
ftr-449	1128	12	out	out	ADP
ftr-449	1128	13	"	"	PUNCT
ftr-449	1128	14	and	and	CCONJ
ftr-449	1128	15	transfers	transfer	VERB
ftr-449	1128	16	only	only	ADV
ftr-449	1128	17	a	a	DET
ftr-449	1128	18	part	part	NOUN
ftr-449	1128	19	of	of	ADP
ftr-449	1128	20	its	its	PRON
ftr-449	1128	21	interest	interest	NOUN
ftr-449	1128	22	to	to	ADP
ftr-449	1128	23	w	w	VERB
ftr-449	1128	24	,	,	PUNCT
ftr-449	1128	25	arguably	arguably	ADV
ftr-449	1128	26	making	make	VERB
ftr-449	1128	27	the	the	DET
ftr-449	1128	28	situation	situation	NOUN
ftr-449	1128	29	more	more	ADV
ftr-449	1128	30	analogous	analogous	ADJ
ftr-449	1128	31	to	to	ADP
ftr-449	1128	32	that	that	PRON
ftr-449	1128	33	found	find	VERB
ftr-449	1128	34	in	in	ADP
ftr-449	1128	35	p.	p.	PROPN
ftr-449	1128	36	g.	g.	PROPN
ftr-449	1128	37	lake	lake	PROPN
ftr-449	1128	38	.	.	PUNCT
ftr-449	1129	1	an	an	DET
ftr-449	1129	2	old	old	ADJ
ftr-449	1129	3	case	case	NOUN
ftr-449	1129	4	allowed	allow	VERB
ftr-449	1129	5	capital	capital	NOUN
ftr-449	1129	6	gain	gain	VERB
ftr-449	1129	7	treatment	treatment	NOUN
ftr-449	1129	8	where	where	SCONJ
ftr-449	1129	9	the	the	DET
ftr-449	1129	10	owner	owner	NOUN
ftr-449	1129	11	of	of	ADP
ftr-449	1129	12	a	a	DET
ftr-449	1129	13	fee	fee	NOUN
ftr-449	1129	14	interest	interest	NOUN
ftr-449	1129	15	carved	carve	VERB
ftr-449	1129	16	out	out	ADP
ftr-449	1129	17	a	a	DET
ftr-449	1129	18	legal	legal	ADJ
ftr-449	1129	19	life	life	NOUN
ftr-449	1129	20	estate	estate	NOUN
ftr-449	1129	21	,	,	PUNCT
ftr-449	1129	22	sold	sell	VERB
ftr-449	1129	23	it	it	PRON
ftr-449	1129	24	to	to	ADP
ftr-449	1129	25	her	her	PRON
ftr-449	1129	26	husband	husband	NOUN
ftr-449	1129	27	and	and	CCONJ
ftr-449	1129	28	retained	retain	VERB
ftr-449	1129	29	the	the	DET
ftr-449	1129	30	remainder	remainder	NOUN
ftr-449	1129	31	for	for	ADP
ftr-449	1129	32	herself	herself	PRON
ftr-449	1129	33	.	.	PUNCT
ftr-449	1130	1	see	see	VERB
ftr-449	1130	2	estate	estate	NOUN
ftr-449	1130	3	of	of	ADP
ftr-449	1130	4	camden	camden	PROPN
ftr-449	1130	5	,	,	PUNCT
ftr-449	1130	6	47	47	NUM
ftr-449	1130	7	b.t	b.t	PROPN
ftr-449	1130	8	.	.	PUNCT
ftr-449	1130	9	a.	a.	NOUN
ftr-449	1130	10	926	926	NUM
ftr-449	1130	11	(	(	PUNCT
ftr-449	1130	12	1942	1942	NUM
ftr-449	1130	13	)	)	PUNCT
ftr-449	1130	14	,	,	PUNCT
ftr-449	1130	15	nonacq	nonacq	PROPN
ftr-449	1130	16	.	.	PROPN
ftr-449	1130	17	,	,	PUNCT
ftr-449	1130	18	1943	1943	NUM
ftr-449	1130	19	c.b	c.b	PROPN
ftr-449	1130	20	.	.	PROPN
ftr-449	1130	21	28	28	NUM
ftr-449	1130	22	,	,	PUNCT
ftr-449	1130	23	aff'd	aff'd	NOUN
ftr-449	1130	24	,	,	PUNCT
ftr-449	1130	25	139	139	NUM
ftr-449	1130	26	f.2d	f.2d	ADP
ftr-449	1130	27	697	697	NUM
ftr-449	1130	28	(	(	PUNCT
ftr-449	1130	29	6th	6th	ADJ
ftr-449	1130	30	cir	cir	NOUN
ftr-449	1130	31	.	.	PUNCT
ftr-449	1130	32	1943	1943	NUM
ftr-449	1130	33	)	)	PUNCT
ftr-449	1130	34	.	.	PUNCT
ftr-449	1131	1	its	its	PRON
ftr-449	1131	2	viability	viability	NOUN
ftr-449	1131	3	is	be	AUX
ftr-449	1131	4	questionable	questionable	ADJ
ftr-449	1131	5	in	in	ADP
ftr-449	1131	6	light	light	NOUN
ftr-449	1131	7	of	of	ADP
ftr-449	1131	8	the	the	DET
ftr-449	1131	9	supreme	supreme	PROPN
ftr-449	1131	10	court	court	PROPN
ftr-449	1131	11	's	's	PART
ftr-449	1131	12	later	later	ADJ
ftr-449	1131	13	decision	decision	NOUN
ftr-449	1131	14	in	in	ADP
ftr-449	1131	15	p.	p.	PROPN
ftr-449	1131	16	g.	g.	PROPN
ftr-449	1131	17	lake	lake	PROPN
ftr-449	1131	18	.	.	PUNCT
ftr-449	1132	1	see	see	VERB
ftr-449	1132	2	charles	charles	PROPN
ftr-449	1132	3	s.	s.	PROPN
ftr-449	1132	4	lyon	lyon	PROPN
ftr-449	1132	5	&	&	CCONJ
ftr-449	1132	6	james	james	PROPN
ftr-449	1132	7	s.	s.	PROPN
ftr-449	1132	8	eustice	eustice	PROPN
ftr-449	1132	9	,	,	PUNCT
ftr-449	1132	10	assignment	assignment	NOUN
ftr-449	1132	11	of	of	ADP
ftr-449	1132	12	income	income	NOUN
ftr-449	1132	13	:	:	PUNCT
ftr-449	1132	14	fruit	fruit	NOUN
ftr-449	1132	15	and	and	CCONJ
ftr-449	1132	16	trees	tree	NOUN
ftr-449	1132	17	as	as	SCONJ
ftr-449	1132	18	irrigated	irrigate	VERB
ftr-449	1132	19	by	by	ADP
ftr-449	1132	20	the	the	DET
ftr-449	1132	21	p.g	p.g	PROPN
ftr-449	1132	22	.	.	PROPN
ftr-449	1132	23	lake	lake	PROPN
ftr-449	1132	24	case	case	NOUN
ftr-449	1132	25	,	,	PUNCT
ftr-449	1132	26	17	17	NUM
ftr-449	1132	27	tax	tax	NOUN
ftr-449	1132	28	l.	l.	PROPN
ftr-449	1132	29	rev	rev	PROPN
ftr-449	1132	30	.	.	PROPN
ftr-449	1132	31	295	295	NUM
ftr-449	1132	32	,	,	PUNCT
ftr-449	1132	33	326	326	NUM
ftr-449	1132	34	(	(	PUNCT
ftr-449	1132	35	1962	1962	NUM
ftr-449	1132	36	)	)	PUNCT
ftr-449	1132	37	.	.	PUNCT
ftr-449	1133	1	182	182	NUM
ftr-449	1133	2	.	.	PUNCT
ftr-449	1134	1	a	a	DET
ftr-449	1134	2	"	"	PUNCT
ftr-449	1134	3	related	related	ADJ
ftr-449	1134	4	person	person	NOUN
ftr-449	1134	5	"	"	PUNCT
ftr-449	1134	6	is	be	AUX
ftr-449	1134	7	any	any	DET
ftr-449	1134	8	person	person	NOUN
ftr-449	1134	9	who	who	PRON
ftr-449	1134	10	bears	bear	VERB
ftr-449	1134	11	the	the	DET
ftr-449	1134	12	same	same	ADJ
ftr-449	1134	13	relationship	relationship	NOUN
ftr-449	1134	14	to	to	ADP
ftr-449	1134	15	the	the	DET
ftr-449	1134	16	taxpayer	taxpayer	NOUN
ftr-449	1134	17	as	as	SCONJ
ftr-449	1134	18	that	that	PRON
ftr-449	1134	19	described	describe	VERB
ftr-449	1134	20	in	in	ADP
ftr-449	1134	21	§	§	PROPN
ftr-449	1134	22	267(b	267(b	PROPN
ftr-449	1134	23	)	)	PUNCT
ftr-449	1134	24	or	or	CCONJ
ftr-449	1134	25	(	(	PUNCT
ftr-449	1134	26	e	e	NOUN
ftr-449	1134	27	)	)	PUNCT
ftr-449	1134	28	.	.	PUNCT
ftr-449	1135	1	irc	irc	PROPN
ftr-449	1135	2	§	§	PROPN
ftr-449	1135	3	167(e)(5)(b	167(e)(5)(b	PROPN
ftr-449	1135	4	)	)	PUNCT
ftr-449	1135	5	.	.	PUNCT
ftr-449	1136	1	the	the	DET
ftr-449	1136	2	disallowed	disallow	VERB
ftr-449	1136	3	amortization	amortization	NOUN
ftr-449	1136	4	deductions	deduction	NOUN
ftr-449	1136	5	are	be	AUX
ftr-449	1136	6	added	add	VERB
ftr-449	1136	7	to	to	ADP
ftr-449	1136	8	the	the	DET
ftr-449	1136	9	basis	basis	NOUN
ftr-449	1136	10	of	of	ADP
ftr-449	1136	11	the	the	DET
ftr-449	1136	12	remainder	remainder	NOUN
ftr-449	1136	13	interest	interest	NOUN
ftr-449	1136	14	.	.	PUNCT
ftr-449	1137	1	see	see	VERB
ftr-449	1137	2	irc	irc	PROPN
ftr-449	1137	3	§	§	PROPN
ftr-449	1137	4	167(e)(3)(b	167(e)(3)(b	PROPN
ftr-449	1137	5	)	)	PUNCT
ftr-449	1137	6	.	.	PUNCT
ftr-449	1138	1	183	183	NUM
ftr-449	1138	2	.	.	PUNCT
ftr-449	1138	3	section	section	NOUN
ftr-449	1138	4	1014	1014	NUM
ftr-449	1138	5	provides	provide	VERB
ftr-449	1138	6	that	that	SCONJ
ftr-449	1138	7	a	a	DET
ftr-449	1138	8	surviving	surviving	NOUN
ftr-449	1138	9	spouse	spouse	NOUN
ftr-449	1138	10	's	's	PART
ftr-449	1138	11	share	share	NOUN
ftr-449	1138	12	of	of	ADP
ftr-449	1138	13	the	the	DET
ftr-449	1138	14	communityproperty	communityproperty	NOUN
ftr-449	1138	15	shall	shall	AUX
ftr-449	1138	16	receive	receive	VERB
ftr-449	1138	17	a	a	DET
ftr-449	1138	18	new	new	ADJ
ftr-449	1138	19	basis	basis	NOUN
ftr-449	1138	20	equal	equal	ADJ
ftr-449	1138	21	to	to	ADP
ftr-449	1138	22	property	property	NOUN
ftr-449	1138	23	's	's	PART
ftr-449	1138	24	fair	fair	ADJ
ftr-449	1138	25	market	market	NOUN
ftr-449	1138	26	value	value	NOUN
ftr-449	1138	27	as	as	ADP
ftr-449	1138	28	of	of	ADP
ftr-449	1138	29	the	the	DET
ftr-449	1138	30	decedent	decedent	NOUN
ftr-449	1138	31	's	's	PART
ftr-449	1138	32	death	death	NOUN
ftr-449	1138	33	(	(	PUNCT
ftr-449	1138	34	or	or	CCONJ
ftr-449	1138	35	the	the	DET
ftr-449	1138	36	alternate	alternate	ADJ
ftr-449	1138	37	valuation	valuation	NOUN
ftr-449	1138	38	date	date	NOUN
ftr-449	1138	39	if	if	SCONJ
ftr-449	1138	40	applicable	applicable	ADJ
ftr-449	1138	41	)	)	PUNCT
ftr-449	1138	42	if	if	SCONJ
ftr-449	1138	43	at	at	ADV
ftr-449	1138	44	least	least	ADV
ftr-449	1138	45	one	one	NUM
ftr-449	1138	46	-	-	PUNCT
ftr-449	1138	47	half	half	NOUN
ftr-449	1138	48	of	of	ADP
ftr-449	1138	49	the	the	DET
ftr-449	1138	50	whole	whole	NOUN
ftr-449	1138	51	of	of	ADP
ftr-449	1138	52	the	the	DET
ftr-449	1138	53	community	community	NOUN
ftr-449	1138	54	interest	interest	NOUN
ftr-449	1138	55	in	in	ADP
ftr-449	1138	56	such	such	ADJ
ftr-449	1138	57	property	property	NOUN
ftr-449	1138	58	is	be	AUX
ftr-449	1138	59	included	include	VERB
ftr-449	1138	60	in	in	ADP
ftr-449	1138	61	the	the	DET
ftr-449	1138	62	decedent	decedent	NOUN
ftr-449	1138	63	's	's	PART
ftr-449	1138	64	gross	gross	ADJ
ftr-449	1138	65	estate	estate	NOUN
ftr-449	1138	66	.	.	PUNCT
ftr-449	1139	1	see	see	VERB
ftr-449	1139	2	irc	irc	PROPN
ftr-449	1139	3	§	§	PROPN
ftr-449	1139	4	1014(a)(l)-(2	1014(a)(l)-(2	NUM
ftr-449	1139	5	)	)	PUNCT
ftr-449	1139	6	,	,	PUNCT
ftr-449	1139	7	(	(	PUNCT
ftr-449	1139	8	b)(6	b)(6	NUM
ftr-449	1139	9	)	)	PUNCT
ftr-449	1139	10	.	.	PUNCT
ftr-449	1140	1	184	184	X
ftr-449	1140	2	.	.	X
ftr-449	1141	1	see	see	AUX
ftr-449	1141	2	rev	rev	PROPN
ftr-449	1141	3	.	.	PROPN
ftr-449	1141	4	rul	rul	PROPN
ftr-449	1141	5	.	.	PUNCT
ftr-449	1142	1	77	77	NUM
ftr-449	1142	2	-	-	SYM
ftr-449	1142	3	413	413	NUM
ftr-449	1142	4	,	,	PUNCT
ftr-449	1142	5	1977	1977	NUM
ftr-449	1142	6	-	-	SYM
ftr-449	1142	7	2	2	NUM
ftr-449	1142	8	c.b	c.b	PROPN
ftr-449	1142	9	.	.	PROPN
ftr-449	1142	10	298	298	NUM
ftr-449	1142	11	.	.	PUNCT
ftr-449	1142	12	section	section	NOUN
ftr-449	1142	13	1001(e	1001(e	NUM
ftr-449	1142	14	)	)	PUNCT
ftr-449	1142	15	will	will	AUX
ftr-449	1142	16	not	not	PART
ftr-449	1142	17	apply	apply	VERB
ftr-449	1142	18	because	because	SCONJ
ftr-449	1142	19	w	w	NOUN
ftr-449	1142	20	is	be	AUX
ftr-449	1142	21	not	not	PART
ftr-449	1142	22	selling	sell	VERB
ftr-449	1142	23	a	a	DET
ftr-449	1142	24	"	"	PUNCT
ftr-449	1142	25	term	term	NOUN
ftr-449	1142	26	interest	interest	NOUN
ftr-449	1142	27	.	.	PUNCT
ftr-449	1142	28	"	"	PUNCT
ftr-449	1143	1	irc	irc	PROPN
ftr-449	1143	2	§	§	PROPN
ftr-449	1143	3	1001(e)(1	1001(e)(1	NUM
ftr-449	1143	4	)	)	PUNCT
ftr-449	1143	5	,	,	PUNCT
ftr-449	1143	6	(	(	PUNCT
ftr-449	1143	7	2	2	NUM
ftr-449	1143	8	)	)	PUNCT
ftr-449	1143	9	.	.	PUNCT
ftr-449	1144	1	185	185	NUM
ftr-449	1144	2	.	.	PUNCT
ftr-449	1145	1	see	see	VERB
ftr-449	1145	2	supra	supra	PROPN
ftr-449	1145	3	note	note	PROPN
ftr-449	1145	4	176	176	NUM
ftr-449	1145	5	for	for	ADP
ftr-449	1145	6	reason	reason	NOUN
ftr-449	1145	7	the	the	DET
ftr-449	1145	8	amount	amount	NOUN
ftr-449	1145	9	realized	realize	VERB
ftr-449	1145	10	is	be	AUX
ftr-449	1145	11	limited	limit	VERB
ftr-449	1145	12	to	to	ADP
ftr-449	1145	13	the	the	DET
ftr-449	1145	14	lesser	less	ADJ
ftr-449	1145	15	of	of	ADP
ftr-449	1145	16	the	the	DET
ftr-449	1145	17	value	value	NOUN
ftr-449	1145	18	of	of	ADP
ftr-449	1145	19	w	w	PROPN
ftr-449	1145	20	's	's	PART
ftr-449	1145	21	life	life	NOUN
ftr-449	1145	22	estate	estate	NOUN
ftr-449	1145	23	in	in	ADP
ftr-449	1145	24	h	h	PROPN
ftr-449	1145	25	trust	trust	NOUN
ftr-449	1145	26	or	or	CCONJ
ftr-449	1145	27	c	c	NOUN
ftr-449	1145	28	's	's	PART
ftr-449	1145	29	remainder	remainder	NOUN
ftr-449	1145	30	in	in	ADP
ftr-449	1145	31	w	w	PROPN
ftr-449	1145	32	trust	trust	NOUN
ftr-449	1145	33	and	and	CCONJ
ftr-449	1145	34	authorities	authority	NOUN
ftr-449	1145	35	so	so	ADV
ftr-449	1145	36	holding	hold	VERB
ftr-449	1145	37	.	.	PUNCT
ftr-449	1146	1	186	186	NUM
ftr-449	1146	2	.	.	PUNCT
ftr-449	1147	1	the	the	DET
ftr-449	1147	2	service	service	NOUN
ftr-449	1147	3	recognizes	recognize	VERB
ftr-449	1147	4	that	that	PRON
ftr-449	1147	5	gain	gain	NOUN
ftr-449	1147	6	realized	realize	VERB
ftr-449	1147	7	on	on	ADP
ftr-449	1147	8	the	the	DET
ftr-449	1147	9	sale	sale	NOUN
ftr-449	1147	10	of	of	ADP
ftr-449	1147	11	a	a	DET
ftr-449	1147	12	"	"	PUNCT
ftr-449	1147	13	carved	carve	VERB
ftr-449	1147	14	-	-	PUNCT
ftr-449	1147	15	out	out	ADP
ftr-449	1147	16	"	"	PUNCT
ftr-449	1147	17	remainder	remainder	NOUN
ftr-449	1147	18	interest	interest	NOUN
ftr-449	1147	19	qualifies	qualify	VERB
ftr-449	1147	20	for	for	ADP
ftr-449	1147	21	capital	capital	NOUN
ftr-449	1147	22	gain	gain	NOUN
ftr-449	1147	23	treatment	treatment	NOUN
ftr-449	1147	24	.	.	PUNCT
ftr-449	1148	1	see	see	VERB
ftr-449	1148	2	hunter	hunter	NOUN
ftr-449	1148	3	v.	v.	PROPN
ftr-449	1148	4	commissioner	commissioner	PROPN
ftr-449	1148	5	,	,	PUNCT
ftr-449	1148	6	44	44	NUM
ftr-449	1148	7	t.c	t.c	PROPN
ftr-449	1148	8	.	.	PROPN
ftr-449	1148	9	109	109	NUM
ftr-449	1148	10	(	(	PUNCT
ftr-449	1148	11	1965	1965	NUM
ftr-449	1148	12	)	)	PUNCT
ftr-449	1148	13	.	.	PUNCT
ftr-449	1149	1	187	187	NUM
ftr-449	1149	2	.	.	PUNCT
ftr-449	1150	1	irc	irc	PROPN
ftr-449	1150	2	§	§	PROPN
ftr-449	1150	3	267(a)(1	267(a)(1	NUM
ftr-449	1150	4	)	)	PUNCT
ftr-449	1150	5	,	,	PUNCT
ftr-449	1150	6	(	(	PUNCT
ftr-449	1150	7	b)(1	b)(1	NOUN
ftr-449	1150	8	)	)	PUNCT
ftr-449	1150	9	,	,	PUNCT
ftr-449	1150	10	(	(	PUNCT
ftr-449	1150	11	b)(6	b)(6	NUM
ftr-449	1150	12	)	)	PUNCT
ftr-449	1150	13	,	,	PUNCT
ftr-449	1150	14	(	(	PUNCT
ftr-449	1150	15	b)(13	b)(13	NOUN
ftr-449	1150	16	)	)	PUNCT
ftr-449	1150	17	.	.	PUNCT
ftr-449	1151	1	[	[	X
ftr-449	1151	2	vol	vol	NOUN
ftr-449	1151	3	4:8	4:8	NUM
ftr-449	1151	4	estate	estate	NOUN
ftr-449	1151	5	and	and	CCONJ
ftr-449	1151	6	git	git	NOUN
ftr-449	1151	7	tax	tax	NOUN
ftr-449	1151	8	effects	effect	NOUN
ftr-449	1151	9	of	of	ADP
ftr-449	1151	10	selling	sell	VERB
ftr-449	1151	11	a	a	DET
ftr-449	1151	12	remainder	remainder	NOUN
ftr-449	1151	13	b.	b.	NOUN
ftr-449	1151	14	searching	search	VERB
ftr-449	1151	15	for	for	ADP
ftr-449	1151	16	the	the	DET
ftr-449	1151	17	true	true	ADJ
ftr-449	1151	18	nature	nature	NOUN
ftr-449	1151	19	of	of	ADP
ftr-449	1151	20	a	a	DET
ftr-449	1151	21	spousal	spousal	ADJ
ftr-449	1151	22	election	election	NOUN
ftr-449	1151	23	the	the	DET
ftr-449	1151	24	estate	estate	NOUN
ftr-449	1151	25	and	and	CCONJ
ftr-449	1151	26	gift	gift	NOUN
ftr-449	1151	27	tax	tax	NOUN
ftr-449	1151	28	consequences	consequence	NOUN
ftr-449	1151	29	of	of	ADP
ftr-449	1151	30	a	a	DET
ftr-449	1151	31	spousal	spousal	NOUN
ftr-449	1151	32	election	election	NOUN
ftr-449	1151	33	set	set	VERB
ftr-449	1151	34	out	out	ADP
ftr-449	1151	35	above	above	ADV
ftr-449	1151	36	are	be	AUX
ftr-449	1151	37	disquieting	disquiet	VERB
ftr-449	1151	38	.	.	PUNCT
ftr-449	1152	1	by	by	ADP
ftr-449	1152	2	using	use	VERB
ftr-449	1152	3	this	this	DET
ftr-449	1152	4	technique	technique	NOUN
ftr-449	1152	5	,	,	PUNCT
ftr-449	1152	6	the	the	DET
ftr-449	1152	7	surviving	surviving	NOUN
ftr-449	1152	8	spouse	spouse	NOUN
ftr-449	1152	9	may	may	AUX
ftr-449	1152	10	be	be	AUX
ftr-449	1152	11	able	able	ADJ
ftr-449	1152	12	to	to	PART
ftr-449	1152	13	transfer	transfer	VERB
ftr-449	1152	14	her	her	PRON
ftr-449	1152	15	entire	entire	ADJ
ftr-449	1152	16	property	property	NOUN
ftr-449	1152	17	(	(	PUNCT
ftr-449	1152	18	or	or	CCONJ
ftr-449	1152	19	a	a	DET
ftr-449	1152	20	significant	significant	ADJ
ftr-449	1152	21	portion	portion	NOUN
ftr-449	1152	22	of	of	ADP
ftr-449	1152	23	it	it	PRON
ftr-449	1152	24	)	)	PUNCT
ftr-449	1152	25	to	to	PART
ftr-449	1152	26	lower	low	ADJ
ftr-449	1152	27	generation	generation	NOUN
ftr-449	1152	28	beneficiaries	beneficiary	NOUN
ftr-449	1152	29	without	without	ADP
ftr-449	1152	30	payment	payment	NOUN
ftr-449	1152	31	of	of	ADP
ftr-449	1152	32	any	any	DET
ftr-449	1152	33	estate	estate	NOUN
ftr-449	1152	34	or	or	CCONJ
ftr-449	1152	35	gift	gift	NOUN
ftr-449	1152	36	taxes	taxis	NOUN
ftr-449	1152	37	.	.	PUNCT
ftr-449	1153	1	this	this	PRON
ftr-449	1153	2	defeats	defeat	VERB
ftr-449	1153	3	congress	congress	PROPN
ftr-449	1153	4	's	's	PART
ftr-449	1153	5	intent	intent	NOUN
ftr-449	1153	6	that	that	SCONJ
ftr-449	1153	7	a	a	DET
ftr-449	1153	8	married	married	ADJ
ftr-449	1153	9	couple	couple	NOUN
ftr-449	1153	10	's	's	PART
ftr-449	1153	11	property	property	NOUN
ftr-449	1153	12	should	should	AUX
ftr-449	1153	13	be	be	AUX
ftr-449	1153	14	subject	subject	ADJ
ftr-449	1153	15	to	to	AUX
ftr-449	1153	16	transfer	transfer	VERB
ftr-449	1153	17	tax	tax	NOUN
ftr-449	1153	18	when	when	SCONJ
ftr-449	1153	19	it	it	PRON
ftr-449	1153	20	passes	pass	VERB
ftr-449	1153	21	to	to	ADP
ftr-449	1153	22	the	the	DET
ftr-449	1153	23	next	next	ADJ
ftr-449	1153	24	generation	generation	NOUN
ftr-449	1153	25	.	.	PUNCT
ftr-449	1154	1	'88	'88	NUM
ftr-449	1154	2	presently	presently	ADV
ftr-449	1154	3	the	the	DET
ftr-449	1154	4	only	only	ADJ
ftr-449	1154	5	judicially	judicially	ADV
ftr-449	1154	6	recognized	recognize	VERB
ftr-449	1154	7	barrier	barrier	NOUN
ftr-449	1154	8	to	to	ADP
ftr-449	1154	9	this	this	DET
ftr-449	1154	10	result	result	NOUN
ftr-449	1154	11	is	be	AUX
ftr-449	1154	12	the	the	DET
ftr-449	1154	13	conceptually	conceptually	ADV
ftr-449	1154	14	flawed	flawed	ADJ
ftr-449	1154	15	position	position	NOUN
ftr-449	1154	16	that	that	SCONJ
ftr-449	1154	17	only	only	ADV
ftr-449	1154	18	the	the	DET
ftr-449	1154	19	full	full	ADJ
ftr-449	1154	20	fee	fee	NOUN
ftr-449	1154	21	value	value	NOUN
ftr-449	1154	22	of	of	ADP
ftr-449	1154	23	the	the	DET
ftr-449	1154	24	underlying	underlie	VERB
ftr-449	1154	25	property	property	NOUN
ftr-449	1154	26	constitutes	constitute	VERB
ftr-449	1154	27	"	"	PUNCT
ftr-449	1154	28	adequate	adequate	ADJ
ftr-449	1154	29	and	and	CCONJ
ftr-449	1154	30	full	full	ADJ
ftr-449	1154	31	consideration	consideration	NOUN
ftr-449	1154	32	"	"	PUNCT
ftr-449	1154	33	for	for	ADP
ftr-449	1154	34	the	the	DET
ftr-449	1154	35	transfer	transfer	NOUN
ftr-449	1154	36	of	of	ADP
ftr-449	1154	37	a	a	DET
ftr-449	1154	38	remainder	remainder	NOUN
ftr-449	1154	39	interest	interest	NOUN
ftr-449	1154	40	.	.	PUNCT
ftr-449	1155	1	is	be	AUX
ftr-449	1155	2	there	there	PRON
ftr-449	1155	3	any	any	DET
ftr-449	1155	4	theory	theory	NOUN
ftr-449	1155	5	,	,	PUNCT
ftr-449	1155	6	consistent	consistent	ADJ
ftr-449	1155	7	with	with	ADP
ftr-449	1155	8	transfer	transfer	NOUN
ftr-449	1155	9	tax	tax	NOUN
ftr-449	1155	10	doctrine	doctrine	NOUN
ftr-449	1155	11	and	and	CCONJ
ftr-449	1155	12	proper	proper	ADJ
ftr-449	1155	13	valuation	valuation	NOUN
ftr-449	1155	14	that	that	PRON
ftr-449	1155	15	can	can	AUX
ftr-449	1155	16	avoid	avoid	VERB
ftr-449	1155	17	this	this	DET
ftr-449	1155	18	apparently	apparently	ADV
ftr-449	1155	19	unjustified	unjustified	ADJ
ftr-449	1155	20	tax	tax	NOUN
ftr-449	1155	21	benefit	benefit	NOUN
ftr-449	1155	22	?	?	PUNCT
ftr-449	1156	1	the	the	DET
ftr-449	1156	2	balance	balance	NOUN
ftr-449	1156	3	of	of	ADP
ftr-449	1156	4	this	this	DET
ftr-449	1156	5	article	article	NOUN
ftr-449	1156	6	will	will	AUX
ftr-449	1156	7	consider	consider	VERB
ftr-449	1156	8	three	three	NUM
ftr-449	1156	9	theories	theory	NOUN
ftr-449	1156	10	proposed	propose	VERB
ftr-449	1156	11	by	by	ADP
ftr-449	1156	12	the	the	DET
ftr-449	1156	13	commentators	commentator	NOUN
ftr-449	1156	14	:	:	PUNCT
ftr-449	1156	15	no	no	DET
ftr-449	1156	16	bona	bona	ADJ
ftr-449	1156	17	fide	fide	X
ftr-449	1156	18	sale.-a	sale.-a	PROPN
ftr-449	1156	19	spousal	spousal	PROPN
ftr-449	1156	20	election	election	NOUN
ftr-449	1156	21	is	be	AUX
ftr-449	1156	22	not	not	PART
ftr-449	1156	23	a	a	DET
ftr-449	1156	24	"	"	PUNCT
ftr-449	1156	25	bona	bona	ADJ
ftr-449	1156	26	fide	fide	ADJ
ftr-449	1156	27	sale	sale	NOUN
ftr-449	1156	28	,	,	PUNCT
ftr-449	1156	29	"	"	PUNCT
ftr-449	1156	30	and	and	CCONJ
ftr-449	1156	31	thus	thus	ADV
ftr-449	1156	32	the	the	DET
ftr-449	1156	33	exception	exception	NOUN
ftr-449	1156	34	to	to	PART
ftr-449	1156	35	section	section	NOUN
ftr-449	1156	36	2036	2036	NUM
ftr-449	1156	37	does	do	AUX
ftr-449	1156	38	not	not	PART
ftr-449	1156	39	apply	apply	VERB
ftr-449	1156	40	.	.	PUNCT
ftr-449	1157	1	"s	"s	NOUN
ftr-449	1157	2	mutual	mutual	ADJ
ftr-449	1157	3	gifs.-w	gifs.-w	NOUN
ftr-449	1157	4	's	's	PART
ftr-449	1157	5	transfer	transfer	NOUN
ftr-449	1157	6	of	of	ADP
ftr-449	1157	7	a	a	DET
ftr-449	1157	8	remainder	remainder	NOUN
ftr-449	1157	9	in	in	ADP
ftr-449	1157	10	her	her	PRON
ftr-449	1157	11	property	property	NOUN
ftr-449	1157	12	to	to	ADP
ftr-449	1157	13	c	c	NOUN
ftr-449	1157	14	,	,	PUNCT
ftr-449	1157	15	a	a	DET
ftr-449	1157	16	natural	natural	ADJ
ftr-449	1157	17	object	object	NOUN
ftr-449	1157	18	of	of	ADP
ftr-449	1157	19	her	her	PRON
ftr-449	1157	20	bounty	bounty	NOUN
ftr-449	1157	21	,	,	PUNCT
ftr-449	1157	22	is	be	AUX
ftr-449	1157	23	motivated	motivate	VERB
ftr-449	1157	24	by	by	ADP
ftr-449	1157	25	her	her	PRON
ftr-449	1157	26	love	love	NOUN
ftr-449	1157	27	for	for	ADP
ftr-449	1157	28	c	c	PROPN
ftr-449	1157	29	rather	rather	ADV
ftr-449	1157	30	than	than	ADP
ftr-449	1157	31	in	in	ADP
ftr-449	1157	32	"	"	PUNCT
ftr-449	1157	33	consideration	consideration	NOUN
ftr-449	1157	34	"	"	PUNCT
ftr-449	1157	35	of	of	ADP
ftr-449	1157	36	a	a	DET
ftr-449	1157	37	life	life	NOUN
ftr-449	1157	38	estate	estate	NOUN
ftr-449	1157	39	in	in	ADP
ftr-449	1157	40	h	h	PROPN
ftr-449	1157	41	trust	trust	PROPN
ftr-449	1157	42	.	.	PUNCT
ftr-449	1158	1	likewise	likewise	ADV
ftr-449	1158	2	,	,	PUNCT
ftr-449	1158	3	h	h	NOUN
ftr-449	1158	4	's	's	PART
ftr-449	1158	5	transfer	transfer	NOUN
ftr-449	1158	6	of	of	ADP
ftr-449	1158	7	a	a	DET
ftr-449	1158	8	life	life	NOUN
ftr-449	1158	9	estate	estate	NOUN
ftr-449	1158	10	in	in	ADP
ftr-449	1158	11	h	h	PROPN
ftr-449	1158	12	trust	trust	NOUN
ftr-449	1158	13	to	to	ADP
ftr-449	1158	14	w	w	PROPN
ftr-449	1158	15	is	be	AUX
ftr-449	1158	16	induced	induce	VERB
ftr-449	1158	17	by	by	ADP
ftr-449	1158	18	his	his	PRON
ftr-449	1158	19	love	love	NOUN
ftr-449	1158	20	for	for	ADP
ftr-449	1158	21	w	w	NOUN
ftr-449	1158	22	-	-	PUNCT
ftr-449	1158	23	not	not	PART
ftr-449	1158	24	in	in	ADP
ftr-449	1158	25	"	"	PUNCT
ftr-449	1158	26	consideration	consideration	NOUN
ftr-449	1158	27	"	"	PUNCT
ftr-449	1158	28	of	of	ADP
ftr-449	1158	29	iv	iv	NOUN
ftr-449	1158	30	's	's	PART
ftr-449	1158	31	transfer	transfer	NOUN
ftr-449	1158	32	of	of	ADP
ftr-449	1158	33	a	a	DET
ftr-449	1158	34	remainder	remainder	NOUN
ftr-449	1158	35	to	to	ADP
ftr-449	1158	36	c.	c.	NOUN
ftr-449	1158	37	since	since	SCONJ
ftr-449	1158	38	this	this	DET
ftr-449	1158	39	theory	theory	NOUN
ftr-449	1158	40	views	view	VERB
ftr-449	1158	41	h	h	NOUN
ftr-449	1158	42	and	and	CCONJ
ftr-449	1158	43	w	w	NOUN
ftr-449	1158	44	as	as	ADP
ftr-449	1158	45	each	each	PRON
ftr-449	1158	46	making	make	VERB
ftr-449	1158	47	gifts	gift	NOUN
ftr-449	1158	48	of	of	ADP
ftr-449	1158	49	their	their	PRON
ftr-449	1158	50	own	own	ADJ
ftr-449	1158	51	property	property	NOUN
ftr-449	1158	52	in	in	ADP
ftr-449	1158	53	concert	concert	NOUN
ftr-449	1158	54	,	,	PUNCT
ftr-449	1158	55	it	it	PRON
ftr-449	1158	56	is	be	AUX
ftr-449	1158	57	sometimes	sometimes	ADV
ftr-449	1158	58	called	call	VERB
ftr-449	1158	59	the	the	DET
ftr-449	1158	60	"	"	PUNCT
ftr-449	1158	61	mutual	mutual	ADJ
ftr-449	1158	62	gifts	gift	NOUN
ftr-449	1158	63	"	"	PUNCT
ftr-449	1158	64	theory	theory	NOUN
ftr-449	1158	65	.	.	PUNCT
ftr-449	1159	1	190	190	NUM
ftr-449	1159	2	reciprocal	reciprocal	ADJ
ftr-449	1159	3	trusts.-a	trusts.-a	PROPN
ftr-449	1159	4	spousal	spousal	NOUN
ftr-449	1159	5	election	election	NOUN
ftr-449	1159	6	creates	create	VERB
ftr-449	1159	7	reciprocal	reciprocal	ADJ
ftr-449	1159	8	trusts	trust	NOUN
ftr-449	1159	9	and	and	CCONJ
ftr-449	1159	10	is	be	AUX
ftr-449	1159	11	governed	govern	VERB
ftr-449	1159	12	by	by	ADP
ftr-449	1159	13	the	the	DET
ftr-449	1159	14	doctrine	doctrine	NOUN
ftr-449	1159	15	of	of	ADP
ftr-449	1159	16	the	the	DET
ftr-449	1159	17	same	same	ADJ
ftr-449	1159	18	name	name	NOUN
ftr-449	1159	19	.	.	PUNCT
ftr-449	1159	20	'	'	PUNCT
ftr-449	1160	1	9	9	NUM
ftr-449	1160	2	'	'	NUM
ftr-449	1160	3	1	1	NUM
ftr-449	1160	4	.	.	PUNCT
ftr-449	1160	5	no	no	DET
ftr-449	1160	6	"	"	PUNCT
ftr-449	1160	7	bona	bona	ADJ
ftr-449	1160	8	fide	fide	ADJ
ftr-449	1160	9	sale	sale	NOUN
ftr-449	1160	10	.	.	PUNCT
ftr-449	1161	1	"	"	PUNCT
ftr-449	1161	2	-as	-as	CCONJ
ftr-449	1161	3	noted	note	VERB
ftr-449	1161	4	above	above	ADV
ftr-449	1161	5	,	,	PUNCT
ftr-449	1161	6	current	current	ADJ
ftr-449	1161	7	case	case	NOUN
ftr-449	1161	8	law	law	NOUN
ftr-449	1161	9	interprets	interpret	VERB
ftr-449	1161	10	the	the	DET
ftr-449	1161	11	phrase	phrase	NOUN
ftr-449	1161	12	"	"	PUNCT
ftr-449	1161	13	adequate	adequate	ADJ
ftr-449	1161	14	and	and	CCONJ
ftr-449	1161	15	full	full	ADJ
ftr-449	1161	16	consideration	consideration	NOUN
ftr-449	1161	17	"	"	PUNCT
ftr-449	1161	18	differently	differently	ADV
ftr-449	1161	19	for	for	ADP
ftr-449	1161	20	the	the	DET
ftr-449	1161	21	gift	gift	NOUN
ftr-449	1161	22	tax	tax	NOUN
ftr-449	1161	23	than	than	SCONJ
ftr-449	1161	24	it	it	PRON
ftr-449	1161	25	does	do	AUX
ftr-449	1161	26	for	for	ADP
ftr-449	1161	27	the	the	DET
ftr-449	1161	28	estate	estate	NOUN
ftr-449	1161	29	tax	tax	NOUN
ftr-449	1161	30	.	.	PUNCT
ftr-449	1162	1	in	in	ADP
ftr-449	1162	2	the	the	DET
ftr-449	1162	3	case	case	NOUN
ftr-449	1162	4	of	of	ADP
ftr-449	1162	5	the	the	DET
ftr-449	1162	6	gift	gift	NOUN
ftr-449	1162	7	tax	tax	NOUN
ftr-449	1162	8	,	,	PUNCT
ftr-449	1162	9	w	w	NOUN
ftr-449	1162	10	's	's	PART
ftr-449	1162	11	transfer	transfer	NOUN
ftr-449	1162	12	of	of	ADP
ftr-449	1162	13	a	a	DET
ftr-449	1162	14	remainder	remainder	NOUN
ftr-449	1162	15	to	to	ADP
ftr-449	1162	16	c	c	NOUN
ftr-449	1162	17	in	in	ADP
ftr-449	1162	18	her	her	PRON
ftr-449	1162	19	property	property	NOUN
ftr-449	1162	20	is	be	AUX
ftr-449	1162	21	considered	consider	VERB
ftr-449	1162	22	supported	support	VERB
ftr-449	1162	23	by	by	ADP
ftr-449	1162	24	full	full	ADJ
ftr-449	1162	25	consideration	consideration	NOUN
ftr-449	1162	26	if	if	SCONJ
ftr-449	1162	27	w	w	PROPN
ftr-449	1162	28	's	's	PART
ftr-449	1162	29	life	life	NOUN
ftr-449	1162	30	estate	estate	NOUN
ftr-449	1162	31	in	in	ADP
ftr-449	1162	32	h	h	PROPN
ftr-449	1162	33	trust	trust	NOUN
ftr-449	1162	34	merely	merely	ADV
ftr-449	1162	35	equals	equal	VERB
ftr-449	1162	36	the	the	DET
ftr-449	1162	37	actuarial	actuarial	ADJ
ftr-449	1162	38	value	value	NOUN
ftr-449	1162	39	of	of	ADP
ftr-449	1162	40	that	that	DET
ftr-449	1162	41	remainder	remainder	NOUN
ftr-449	1162	42	.	.	PUNCT
ftr-449	1162	43	"	"	PUNCT
ftr-449	1163	1	in	in	ADP
ftr-449	1163	2	contrast	contrast	NOUN
ftr-449	1163	3	,	,	PUNCT
ftr-449	1163	4	the	the	DET
ftr-449	1163	5	gradow	gradow	NOUN
ftr-449	1163	6	line	line	NOUN
ftr-449	1163	7	of	of	ADP
ftr-449	1163	8	cases	case	NOUN
ftr-449	1163	9	holds	hold	VERB
ftr-449	1163	10	that	that	SCONJ
ftr-449	1163	11	,	,	PUNCT
ftr-449	1163	12	for	for	ADP
ftr-449	1163	13	estate	estate	NOUN
ftr-449	1163	14	tax	tax	NOUN
ftr-449	1163	15	purposes	purpose	NOUN
ftr-449	1163	16	,	,	PUNCT
ftr-449	1163	17	w	w	NOUN
ftr-449	1163	18	's	's	PART
ftr-449	1163	19	transfer	transfer	NOUN
ftr-449	1163	20	of	of	ADP
ftr-449	1163	21	the	the	DET
ftr-449	1163	22	remainder	remainder	NOUN
ftr-449	1163	23	to	to	ADP
ftr-449	1163	24	c	c	PROPN
ftr-449	1163	25	is	be	AUX
ftr-449	1163	26	supported	support	VERB
ftr-449	1163	27	by	by	ADP
ftr-449	1163	28	full	full	ADJ
ftr-449	1163	29	consideration	consideration	NOUN
ftr-449	1163	30	only	only	ADV
ftr-449	1163	31	where	where	SCONJ
ftr-449	1163	32	w	w	NOUN
ftr-449	1163	33	's	's	PART
ftr-449	1163	34	life	life	NOUN
ftr-449	1163	35	estate	estate	NOUN
ftr-449	1163	36	in	in	ADP
ftr-449	1163	37	h	h	PROPN
ftr-449	1163	38	trust	trust	NOUN
ftr-449	1163	39	equals	equal	VERB
ftr-449	1163	40	or	or	CCONJ
ftr-449	1163	41	exceeds	exceed	VERB
ftr-449	1163	42	the	the	DET
ftr-449	1163	43	full	full	ADJ
ftr-449	1163	44	value	value	NOUN
ftr-449	1163	45	of	of	ADP
ftr-449	1163	46	the	the	DET
ftr-449	1163	47	property	property	NOUN
ftr-449	1163	48	passing	pass	VERB
ftr-449	1163	49	into	into	ADP
ftr-449	1163	50	iv	iv	NUM
ftr-449	1163	51	trust	trust	NOUN
ftr-449	1163	52	.	.	PUNCT
ftr-449	1164	1	'93	'93	NUM
ftr-449	1164	2	188	188	NUM
ftr-449	1164	3	.	.	PUNCT
ftr-449	1165	1	see	see	VERB
ftr-449	1165	2	united	united	PROPN
ftr-449	1165	3	states	states	PROPN
ftr-449	1165	4	v.	v.	PROPN
ftr-449	1165	5	stapf	stapf	PROPN
ftr-449	1165	6	,	,	PUNCT
ftr-449	1165	7	375	375	NUM
ftr-449	1165	8	u.s	u.s	PROPN
ftr-449	1165	9	.	.	PROPN
ftr-449	1165	10	118	118	NUM
ftr-449	1165	11	,	,	PUNCT
ftr-449	1165	12	128	128	NUM
ftr-449	1165	13	(	(	PUNCT
ftr-449	1165	14	1963	1963	NUM
ftr-449	1165	15	)	)	PUNCT
ftr-449	1165	16	(	(	PUNCT
ftr-449	1165	17	congress	congress	PROPN
ftr-449	1165	18	's	's	PART
ftr-449	1165	19	purpose	purpose	NOUN
ftr-449	1165	20	in	in	ADP
ftr-449	1165	21	enacting	enact	VERB
ftr-449	1165	22	the	the	DET
ftr-449	1165	23	marital	marital	ADJ
ftr-449	1165	24	deduction	deduction	NOUN
ftr-449	1165	25	was	be	AUX
ftr-449	1165	26	"	"	PUNCT
ftr-449	1165	27	to	to	PART
ftr-449	1165	28	permit	permit	VERB
ftr-449	1165	29	a	a	DET
ftr-449	1165	30	married	married	ADJ
ftr-449	1165	31	couple	couple	NOUN
ftr-449	1165	32	's	's	PART
ftr-449	1165	33	property	property	NOUN
ftr-449	1165	34	to	to	PART
ftr-449	1165	35	be	be	AUX
ftr-449	1165	36	taxed	tax	VERB
ftr-449	1165	37	in	in	ADP
ftr-449	1165	38	two	two	NUM
ftr-449	1165	39	stages	stage	NOUN
ftr-449	1165	40	and	and	CCONJ
ftr-449	1165	41	not	not	PART
ftr-449	1165	42	to	to	PART
ftr-449	1165	43	allow	allow	VERB
ftr-449	1165	44	a	a	DET
ftr-449	1165	45	tax	tax	NOUN
ftr-449	1165	46	-	-	PUNCT
ftr-449	1165	47	exempt	exempt	ADJ
ftr-449	1165	48	transfer	transfer	NOUN
ftr-449	1165	49	of	of	ADP
ftr-449	1165	50	wealth	wealth	NOUN
ftr-449	1165	51	into	into	ADP
ftr-449	1165	52	succeeding	succeed	VERB
ftr-449	1165	53	generations	generation	NOUN
ftr-449	1165	54	.	.	PUNCT
ftr-449	1166	1	"	"	PUNCT
ftr-449	1166	2	)	)	PUNCT
ftr-449	1166	3	.	.	PUNCT
ftr-449	1167	1	189	189	NUM
ftr-449	1167	2	.	.	PUNCT
ftr-449	1168	1	jordan	jordan	PROPN
ftr-449	1168	2	,	,	PUNCT
ftr-449	1168	3	supra	supra	PROPN
ftr-449	1168	4	note	note	PROPN
ftr-449	1168	5	58	58	NUM
ftr-449	1168	6	,	,	PUNCT
ftr-449	1168	7	at	at	ADP
ftr-449	1168	8	716	716	NUM
ftr-449	1168	9	-	-	SYM
ftr-449	1168	10	23	23	NUM
ftr-449	1168	11	.	.	PUNCT
ftr-449	1169	1	190	190	NUM
ftr-449	1169	2	.	.	PUNCT
ftr-449	1170	1	see	see	PROPN
ftr-449	1170	2	lowndes	lownde	NOUN
ftr-449	1170	3	,	,	PUNCT
ftr-449	1170	4	supra	supra	PROPN
ftr-449	1170	5	note	note	PROPN
ftr-449	1170	6	21	21	NUM
ftr-449	1170	7	,	,	PUNCT
ftr-449	1170	8	at	at	ADP
ftr-449	1170	9	69	69	NUM
ftr-449	1170	10	-	-	SYM
ftr-449	1170	11	71	71	NUM
ftr-449	1170	12	;	;	PUNCT
ftr-449	1170	13	johanson	johanson	PROPN
ftr-449	1170	14	,	,	PUNCT
ftr-449	1170	15	supra	supra	PROPN
ftr-449	1170	16	note	note	NOUN
ftr-449	1170	17	71	71	NUM
ftr-449	1170	18	,	,	PUNCT
ftr-449	1170	19	at	at	ADP
ftr-449	1170	20	1288	1288	NUM
ftr-449	1170	21	-	-	SYM
ftr-449	1170	22	95	95	NUM
ftr-449	1170	23	.	.	PUNCT
ftr-449	1171	1	191	191	NUM
ftr-449	1171	2	.	.	X
ftr-449	1171	3	lowndes	lowndes	PROPN
ftr-449	1171	4	,	,	PUNCT
ftr-449	1171	5	supra	supra	PROPN
ftr-449	1171	6	note	note	PROPN
ftr-449	1171	7	21	21	NUM
ftr-449	1171	8	,	,	PUNCT
ftr-449	1171	9	at	at	ADP
ftr-449	1171	10	76	76	NUM
ftr-449	1171	11	-	-	SYM
ftr-449	1171	12	8	8	NUM
ftr-449	1171	13	1	1	NUM
ftr-449	1171	14	;	;	PUNCT
ftr-449	1171	15	johanson	johanson	PROPN
ftr-449	1171	16	,	,	PUNCT
ftr-449	1171	17	supra	supra	PROPN
ftr-449	1171	18	note	note	NOUN
ftr-449	1171	19	71	71	NUM
ftr-449	1171	20	,	,	PUNCT
ftr-449	1171	21	at	at	ADP
ftr-449	1171	22	1288	1288	NUM
ftr-449	1171	23	-	-	SYM
ftr-449	1171	24	95	95	NUM
ftr-449	1171	25	.	.	PUNCT
ftr-449	1172	1	192	192	NUM
ftr-449	1172	2	.	.	PUNCT
ftr-449	1173	1	see	see	VERB
ftr-449	1173	2	supra	supra	PROPN
ftr-449	1173	3	notes	note	VERB
ftr-449	1173	4	33	33	NUM
ftr-449	1173	5	-	-	SYM
ftr-449	1173	6	36	36	NUM
ftr-449	1173	7	and	and	CCONJ
ftr-449	1173	8	accompanying	accompany	VERB
ftr-449	1173	9	text	text	NOUN
ftr-449	1173	10	.	.	PUNCT
ftr-449	1174	1	193	193	NUM
ftr-449	1174	2	.	.	PUNCT
ftr-449	1175	1	see	see	VERB
ftr-449	1175	2	supra	supra	PROPN
ftr-449	1175	3	notes	note	VERB
ftr-449	1175	4	14	14	NUM
ftr-449	1175	5	-	-	SYM
ftr-449	1175	6	16	16	NUM
ftr-449	1175	7	,	,	PUNCT
ftr-449	1175	8	22	22	NUM
ftr-449	1175	9	-	-	SYM
ftr-449	1175	10	25	25	NUM
ftr-449	1175	11	and	and	CCONJ
ftr-449	1175	12	accompanying	accompany	VERB
ftr-449	1175	13	text	text	NOUN
ftr-449	1175	14	.	.	PUNCT
ftr-449	1176	1	19991	19991	NUM
ftr-449	1176	2	florida	florida	PROPN
ftr-449	1176	3	tax	tax	PROPN
ftr-449	1176	4	review	review	PROPN
ftr-449	1176	5	professor	professor	NOUN
ftr-449	1176	6	jordan	jordan	PROPN
ftr-449	1176	7	has	have	AUX
ftr-449	1176	8	proposed	propose	VERB
ftr-449	1176	9	an	an	DET
ftr-449	1176	10	ingenious	ingenious	ADJ
ftr-449	1176	11	solution	solution	NOUN
ftr-449	1176	12	that	that	PRON
ftr-449	1176	13	reconciles	reconcile	VERB
ftr-449	1176	14	the	the	DET
ftr-449	1176	15	results	result	NOUN
ftr-449	1176	16	in	in	ADP
ftr-449	1176	17	these	these	DET
ftr-449	1176	18	cases	case	NOUN
ftr-449	1176	19	and	and	CCONJ
ftr-449	1176	20	at	at	ADP
ftr-449	1176	21	the	the	DET
ftr-449	1176	22	same	same	ADJ
ftr-449	1176	23	time	time	NOUN
ftr-449	1176	24	prevents	prevent	VERB
ftr-449	1176	25	w	w	PROPN
ftr-449	1176	26	's	's	PART
ftr-449	1176	27	estate	estate	NOUN
ftr-449	1176	28	from	from	ADP
ftr-449	1176	29	escaping	escape	VERB
ftr-449	1176	30	tax	tax	NOUN
ftr-449	1176	31	on	on	ADP
ftr-449	1176	32	the	the	DET
ftr-449	1176	33	disposition	disposition	NOUN
ftr-449	1176	34	of	of	ADP
ftr-449	1176	35	her	her	PRON
ftr-449	1176	36	property	property	NOUN
ftr-449	1176	37	.	.	PUNCT
ftr-449	1177	1	professor	professor	NOUN
ftr-449	1177	2	jordan	jordan	PROPN
ftr-449	1177	3	notes	note	VERB
ftr-449	1177	4	that	that	SCONJ
ftr-449	1177	5	under	under	ADP
ftr-449	1177	6	section	section	NOUN
ftr-449	1177	7	2512(b	2512(b	NUM
ftr-449	1177	8	)	)	PUNCT
ftr-449	1177	9	,	,	PUNCT
ftr-449	1177	10	w	w	PROPN
ftr-449	1177	11	can	can	AUX
ftr-449	1177	12	avoid	avoid	VERB
ftr-449	1177	13	gift	gift	NOUN
ftr-449	1177	14	tax	tax	NOUN
ftr-449	1177	15	if	if	SCONJ
ftr-449	1177	16	she	she	PRON
ftr-449	1177	17	merely	merely	ADV
ftr-449	1177	18	receives	receive	VERB
ftr-449	1177	19	"	"	PUNCT
ftr-449	1177	20	full	full	ADJ
ftr-449	1177	21	consideration	consideration	NOUN
ftr-449	1177	22	"	"	PUNCT
ftr-449	1177	23	on	on	ADP
ftr-449	1177	24	her	her	PRON
ftr-449	1177	25	transfer	transfer	NOUN
ftr-449	1177	26	of	of	ADP
ftr-449	1177	27	the	the	DET
ftr-449	1177	28	remainder	remainder	NOUN
ftr-449	1177	29	in	in	ADP
ftr-449	1177	30	w	w	PROPN
ftr-449	1177	31	trust	trust	PROPN
ftr-449	1177	32	.	.	PUNCT
ftr-449	1178	1	however	however	ADV
ftr-449	1178	2	,	,	PUNCT
ftr-449	1178	3	to	to	PART
ftr-449	1178	4	avoid	avoid	VERB
ftr-449	1178	5	inclusion	inclusion	NOUN
ftr-449	1178	6	of	of	ADP
ftr-449	1178	7	w	w	PROPN
ftr-449	1178	8	trust	trust	NOUN
ftr-449	1178	9	in	in	ADP
ftr-449	1178	10	w	w	PROPN
ftr-449	1178	11	's	's	PART
ftr-449	1178	12	gross	gross	ADJ
ftr-449	1178	13	estate	estate	NOUN
ftr-449	1178	14	,	,	PUNCT
ftr-449	1178	15	section	section	NOUN
ftr-449	1178	16	2036	2036	NUM
ftr-449	1178	17	requires	require	VERB
ftr-449	1178	18	not	not	PART
ftr-449	1178	19	only	only	ADV
ftr-449	1178	20	that	that	SCONJ
ftr-449	1178	21	w	w	NOUN
ftr-449	1178	22	receive	receive	VERB
ftr-449	1178	23	"	"	PUNCT
ftr-449	1178	24	full	full	ADJ
ftr-449	1178	25	consideration	consideration	NOUN
ftr-449	1178	26	,	,	PUNCT
ftr-449	1178	27	"	"	PUNCT
ftr-449	1178	28	but	but	CCONJ
ftr-449	1178	29	also	also	ADV
ftr-449	1178	30	that	that	SCONJ
ftr-449	1178	31	she	she	PRON
ftr-449	1178	32	receive	receive	VERB
ftr-449	1178	33	it	it	PRON
ftr-449	1178	34	in	in	ADP
ftr-449	1178	35	a	a	DET
ftr-449	1178	36	"	"	PUNCT
ftr-449	1178	37	bona	bona	ADJ
ftr-449	1178	38	fide	fide	ADJ
ftr-449	1178	39	sale	sale	NOUN
ftr-449	1178	40	.	.	PUNCT
ftr-449	1178	41	"	"	PUNCT
ftr-449	1179	1	this	this	DET
ftr-449	1179	2	"	"	PUNCT
ftr-449	1179	3	additional	additional	ADJ
ftr-449	1179	4	requirement	requirement	NOUN
ftr-449	1179	5	"	"	PUNCT
ftr-449	1179	6	of	of	ADP
ftr-449	1179	7	a	a	DET
ftr-449	1179	8	"	"	PUNCT
ftr-449	1179	9	bona	bona	ADJ
ftr-449	1179	10	fide	fide	ADJ
ftr-449	1179	11	sale	sale	NOUN
ftr-449	1179	12	"	"	PUNCT
ftr-449	1179	13	explains	explain	VERB
ftr-449	1179	14	,	,	PUNCT
ftr-449	1179	15	according	accord	VERB
ftr-449	1179	16	to	to	ADP
ftr-449	1179	17	professor	professor	PROPN
ftr-449	1179	18	jordan	jordan	PROPN
ftr-449	1179	19	,	,	PUNCT
ftr-449	1179	20	why	why	SCONJ
ftr-449	1179	21	,	,	PUNCT
ftr-449	1179	22	in	in	ADP
ftr-449	1179	23	the	the	DET
ftr-449	1179	24	case	case	NOUN
ftr-449	1179	25	of	of	ADP
ftr-449	1179	26	a	a	DET
ftr-449	1179	27	spousal	spousal	NOUN
ftr-449	1179	28	election	election	NOUN
ftr-449	1179	29	,	,	PUNCT
ftr-449	1179	30	there	there	PRON
ftr-449	1179	31	can	can	AUX
ftr-449	1179	32	be	be	AUX
ftr-449	1179	33	estate	estate	NOUN
ftr-449	1179	34	tax	tax	NOUN
ftr-449	1179	35	liability	liability	NOUN
ftr-449	1179	36	(	(	PUNCT
ftr-449	1179	37	which	which	PRON
ftr-449	1179	38	requires	require	VERB
ftr-449	1179	39	a	a	DET
ftr-449	1179	40	"	"	PUNCT
ftr-449	1179	41	bona	bona	ADJ
ftr-449	1179	42	fide	fide	ADJ
ftr-449	1179	43	sale	sale	NOUN
ftr-449	1179	44	"	"	PUNCT
ftr-449	1179	45	)	)	PUNCT
ftr-449	1179	46	,	,	PUNCT
ftr-449	1179	47	and	and	CCONJ
ftr-449	1179	48	at	at	ADP
ftr-449	1179	49	the	the	DET
ftr-449	1179	50	same	same	ADJ
ftr-449	1179	51	time	time	NOUN
ftr-449	1179	52	,	,	PUNCT
ftr-449	1179	53	no	no	DET
ftr-449	1179	54	gift	gift	NOUN
ftr-449	1179	55	tax	tax	NOUN
ftr-449	1179	56	liability	liability	NOUN
ftr-449	1179	57	(	(	PUNCT
ftr-449	1179	58	which	which	PRON
ftr-449	1179	59	does	do	VERB
ftr-449	1179	60	not	not	PART
ftr-449	1179	61	)	)	PUNCT
ftr-449	1179	62	.	.	PUNCT
ftr-449	1180	1	194	194	NUM
ftr-449	1180	2	professor	professor	NOUN
ftr-449	1180	3	jordan	jordan	PROPN
ftr-449	1180	4	believes	believe	VERB
ftr-449	1180	5	that	that	SCONJ
ftr-449	1180	6	a	a	DET
ftr-449	1180	7	spousal	spousal	NOUN
ftr-449	1180	8	election	election	NOUN
ftr-449	1180	9	invariably	invariably	ADV
ftr-449	1180	10	produces	produce	VERB
ftr-449	1180	11	a	a	DET
ftr-449	1180	12	result	result	NOUN
ftr-449	1180	13	that	that	PRON
ftr-449	1180	14	is	be	AUX
ftr-449	1180	15	testamentary	testamentary	ADJ
ftr-449	1180	16	in	in	ADP
ftr-449	1180	17	nature	nature	NOUN
ftr-449	1180	18	.	.	PUNCT
ftr-449	1181	1	as	as	ADP
ftr-449	1181	2	a	a	DET
ftr-449	1181	3	result	result	NOUN
ftr-449	1181	4	of	of	ADP
ftr-449	1181	5	w	w	PROPN
ftr-449	1181	6	's	's	PART
ftr-449	1181	7	election	election	NOUN
ftr-449	1181	8	,	,	PUNCT
ftr-449	1181	9	she	she	PRON
ftr-449	1181	10	retains	retain	VERB
ftr-449	1181	11	enjoyment	enjoyment	NOUN
ftr-449	1181	12	of	of	ADP
ftr-449	1181	13	her	her	PRON
ftr-449	1181	14	property	property	NOUN
ftr-449	1181	15	until	until	ADP
ftr-449	1181	16	death	death	NOUN
ftr-449	1181	17	,	,	PUNCT
ftr-449	1181	18	while	while	SCONJ
ftr-449	1181	19	the	the	DET
ftr-449	1181	20	transfer	transfer	NOUN
ftr-449	1181	21	of	of	ADP
ftr-449	1181	22	her	her	PRON
ftr-449	1181	23	property	property	NOUN
ftr-449	1181	24	upon	upon	SCONJ
ftr-449	1181	25	her	her	PRON
ftr-449	1181	26	death	death	NOUN
ftr-449	1181	27	to	to	ADP
ftr-449	1181	28	the	the	DET
ftr-449	1181	29	remaindermen	remainderman	NOUN
ftr-449	1181	30	-	-	PUNCT
ftr-449	1181	31	who	who	PRON
ftr-449	1181	32	almost	almost	ADV
ftr-449	1181	33	always	always	ADV
ftr-449	1181	34	are	be	AUX
ftr-449	1181	35	her	her	PRON
ftr-449	1181	36	own	own	ADJ
ftr-449	1181	37	issue	issue	NOUN
ftr-449	1181	38	-	-	PUNCT
ftr-449	1181	39	is	be	AUX
ftr-449	1181	40	"	"	PUNCT
ftr-449	1181	41	donative	donative	ADJ
ftr-449	1181	42	in	in	ADP
ftr-449	1181	43	character	character	NOUN
ftr-449	1181	44	.	.	PUNCT
ftr-449	1181	45	"	"	PUNCT
ftr-449	1182	1	'	'	PUNCT
ftr-449	1182	2	95	95	NUM
ftr-449	1182	3	in	in	ADP
ftr-449	1182	4	contrast	contrast	NOUN
ftr-449	1182	5	,	,	PUNCT
ftr-449	1182	6	a	a	DET
ftr-449	1182	7	"	"	PUNCT
ftr-449	1182	8	bona	bona	ADJ
ftr-449	1182	9	fide	fide	ADJ
ftr-449	1182	10	sale	sale	NOUN
ftr-449	1182	11	"	"	PUNCT
ftr-449	1182	12	involves	involve	VERB
ftr-449	1182	13	"	"	PUNCT
ftr-449	1182	14	an	an	DET
ftr-449	1182	15	arm	arm	NOUN
ftr-449	1182	16	's	's	PART
ftr-449	1182	17	length	length	NOUN
ftr-449	1182	18	exchange	exchange	NOUN
ftr-449	1182	19	"	"	PUNCT
ftr-449	1182	20	where	where	SCONJ
ftr-449	1182	21	"	"	PUNCT
ftr-449	1182	22	both	both	DET
ftr-449	1182	23	parties	party	NOUN
ftr-449	1182	24	seek	seek	VERB
ftr-449	1182	25	to	to	PART
ftr-449	1182	26	receive	receive	VERB
ftr-449	1182	27	value	value	NOUN
ftr-449	1182	28	equal	equal	ADJ
ftr-449	1182	29	to	to	ADP
ftr-449	1182	30	that	that	PRON
ftr-449	1182	31	which	which	PRON
ftr-449	1182	32	they	they	PRON
ftr-449	1182	33	surrender	surrender	VERB
ftr-449	1182	34	.	.	PUNCT
ftr-449	1183	1	"'1	"'1	PUNCT
ftr-449	1183	2	96	96	NUM
ftr-449	1183	3	professor	professor	NOUN
ftr-449	1183	4	jordan	jordan	PROPN
ftr-449	1183	5	summarizes	summarize	VERB
ftr-449	1183	6	her	her	PRON
ftr-449	1183	7	position	position	NOUN
ftr-449	1183	8	as	as	SCONJ
ftr-449	1183	9	follows	follow	VERB
ftr-449	1183	10	:	:	PUNCT
ftr-449	1183	11	"	"	PUNCT
ftr-449	1183	12	if	if	SCONJ
ftr-449	1183	13	property	property	NOUN
ftr-449	1183	14	is	be	AUX
ftr-449	1183	15	transferred	transfer	VERB
ftr-449	1183	16	in	in	ADP
ftr-449	1183	17	a	a	DET
ftr-449	1183	18	transaction	transaction	NOUN
ftr-449	1183	19	that	that	PRON
ftr-449	1183	20	is	be	AUX
ftr-449	1183	21	donative	donative	ADJ
ftr-449	1183	22	in	in	ADP
ftr-449	1183	23	character	character	NOUN
ftr-449	1183	24	and	and	CCONJ
ftr-449	1183	25	the	the	DET
ftr-449	1183	26	taxpayer	taxpayer	NOUN
ftr-449	1183	27	retains	retain	VERB
ftr-449	1183	28	the	the	DET
ftr-449	1183	29	benefits	benefit	NOUN
ftr-449	1183	30	of	of	ADP
ftr-449	1183	31	the	the	DET
ftr-449	1183	32	property	property	NOUN
ftr-449	1183	33	until	until	ADP
ftr-449	1183	34	death	death	NOUN
ftr-449	1183	35	,	,	PUNCT
ftr-449	1183	36	the	the	DET
ftr-449	1183	37	property	property	NOUN
ftr-449	1183	38	is	be	AUX
ftr-449	1183	39	included	include	VERB
ftr-449	1183	40	in	in	ADP
ftr-449	1183	41	the	the	DET
ftr-449	1183	42	taxpayer	taxpayer	NOUN
ftr-449	1183	43	's	's	PART
ftr-449	1183	44	gross	gross	ADJ
ftr-449	1183	45	estate	estate	NOUN
ftr-449	1183	46	even	even	ADV
ftr-449	1183	47	though	though	SCONJ
ftr-449	1183	48	adequate	adequate	ADJ
ftr-449	1183	49	consideration	consideration	NOUN
ftr-449	1183	50	was	be	AUX
ftr-449	1183	51	receivedfor	receivedfor	ADP
ftr-449	1183	52	the	the	DET
ftr-449	1183	53	remainder	remainder	NOUN
ftr-449	1183	54	interest	interest	NOUN
ftr-449	1183	55	.	.	PUNCT
ftr-449	1183	56	'	'	PUNCT
ftr-449	1184	1	9	9	NUM
ftr-449	1184	2	7	7	NUM
ftr-449	1184	3	it	it	PRON
ftr-449	1184	4	is	be	AUX
ftr-449	1184	5	difficult	difficult	ADJ
ftr-449	1184	6	to	to	PART
ftr-449	1184	7	envision	envision	VERB
ftr-449	1184	8	an	an	DET
ftr-449	1184	9	exchange	exchange	NOUN
ftr-449	1184	10	being	be	AUX
ftr-449	1184	11	"	"	PUNCT
ftr-449	1184	12	donative	donative	ADJ
ftr-449	1184	13	in	in	ADP
ftr-449	1184	14	character	character	NOUN
ftr-449	1184	15	"	"	PUNCT
ftr-449	1184	16	where	where	SCONJ
ftr-449	1184	17	the	the	DET
ftr-449	1184	18	transferor	transferor	NOUN
ftr-449	1184	19	obtains	obtain	VERB
ftr-449	1184	20	full	full	ADJ
ftr-449	1184	21	value	value	NOUN
ftr-449	1184	22	for	for	ADP
ftr-449	1184	23	her	her	PRON
ftr-449	1184	24	transfer	transfer	NOUN
ftr-449	1184	25	.	.	PUNCT
ftr-449	1185	1	98	98	NUM
ftr-449	1185	2	even	even	ADV
ftr-449	1185	3	were	be	AUX
ftr-449	1185	4	that	that	ADV
ftr-449	1185	5	possible	possible	ADJ
ftr-449	1185	6	,	,	PUNCT
ftr-449	1185	7	it	it	PRON
ftr-449	1185	8	would	would	AUX
ftr-449	1185	9	not	not	PART
ftr-449	1185	10	justify	justify	VERB
ftr-449	1185	11	including	include	VERB
ftr-449	1185	12	the	the	DET
ftr-449	1185	13	transferor	transferor	NOUN
ftr-449	1185	14	's	's	PART
ftr-449	1185	15	property	property	NOUN
ftr-449	1185	16	in	in	ADP
ftr-449	1185	17	her	her	PRON
ftr-449	1185	18	gross	gross	ADJ
ftr-449	1185	19	estate	estate	NOUN
ftr-449	1185	20	.	.	PUNCT
ftr-449	1186	1	the	the	DET
ftr-449	1186	2	universally	universally	ADV
ftr-449	1186	3	recognized	recognize	VERB
ftr-449	1186	4	purpose	purpose	NOUN
ftr-449	1186	5	of	of	ADP
ftr-449	1186	6	the	the	DET
ftr-449	1186	7	"	"	PUNCT
ftr-449	1186	8	adequate	adequate	ADJ
ftr-449	1186	9	and	and	CCONJ
ftr-449	1186	10	full	full	ADJ
ftr-449	1186	11	consideration	consideration	NOUN
ftr-449	1186	12	"	"	PUNCT
ftr-449	1186	13	exception	exception	NOUN
ftr-449	1186	14	to	to	ADP
ftr-449	1186	15	sections	section	NOUN
ftr-449	1186	16	2036	2036	NUM
ftr-449	1186	17	through	through	ADP
ftr-449	1186	18	2038	2038	NUM
ftr-449	1186	19	is	be	AUX
ftr-449	1186	20	to	to	PART
ftr-449	1186	21	exclude	exclude	VERB
ftr-449	1186	22	transfers	transfer	NOUN
ftr-449	1186	23	that	that	PRON
ftr-449	1186	24	do	do	AUX
ftr-449	1186	25	not	not	PART
ftr-449	1186	26	deplete	deplete	VERB
ftr-449	1186	27	the	the	DET
ftr-449	1186	28	transferor	transferor	NOUN
ftr-449	1186	29	's	's	PART
ftr-449	1186	30	estate	estate	NOUN
ftr-449	1186	31	.	.	PUNCT
ftr-449	1186	32	'	'	PUNCT
ftr-449	1187	1	99	99	NUM
ftr-449	1187	2	as	as	SCONJ
ftr-449	1187	3	professor	professor	PROPN
ftr-449	1187	4	jordan	jordan	PROPN
ftr-449	1187	5	recognizes	recognize	VERB
ftr-449	1187	6	,	,	PUNCT
ftr-449	1187	7	if	if	SCONJ
ftr-449	1187	8	the	the	DET
ftr-449	1187	9	transferor	transferor	NOUN
ftr-449	1187	10	receives	receive	VERB
ftr-449	1187	11	"	"	PUNCT
ftr-449	1187	12	full	full	ADJ
ftr-449	1187	13	consideration	consideration	NOUN
ftr-449	1187	14	"	"	PUNCT
ftr-449	1187	15	for	for	ADP
ftr-449	1187	16	the	the	DET
ftr-449	1187	17	transferred	transfer	VERB
ftr-449	1187	18	property	property	NOUN
ftr-449	1187	19	,	,	PUNCT
ftr-449	1187	20	no	no	DET
ftr-449	1187	21	depletion	depletion	NOUN
ftr-449	1187	22	occurs	occur	VERB
ftr-449	1187	23	in	in	ADP
ftr-449	1187	24	the	the	DET
ftr-449	1187	25	transferor	transferor	NOUN
ftr-449	1187	26	's	's	PART
ftr-449	1187	27	estate.2	estate.2	PROPN
ftr-449	1187	28	"	"	PUNCT
ftr-449	1187	29	'	'	PUNCT
ftr-449	1187	30	this	this	PRON
ftr-449	1187	31	is	be	AUX
ftr-449	1187	32	equally	equally	ADV
ftr-449	1187	33	true	true	ADJ
ftr-449	1187	34	whether	whether	SCONJ
ftr-449	1187	35	the	the	DET
ftr-449	1187	36	transfer	transfer	NOUN
ftr-449	1187	37	be	be	AUX
ftr-449	1187	38	deemed	deem	VERB
ftr-449	1187	39	"	"	PUNCT
ftr-449	1187	40	donative	donative	ADJ
ftr-449	1187	41	in	in	ADP
ftr-449	1187	42	character	character	NOUN
ftr-449	1187	43	"	"	PUNCT
ftr-449	1187	44	or	or	CCONJ
ftr-449	1187	45	not	not	PART
ftr-449	1187	46	.	.	PUNCT
ftr-449	1188	1	professor	professor	NOUN
ftr-449	1188	2	jordan	jordan	PROPN
ftr-449	1188	3	also	also	PROPN
ftr-449	1188	4	194	194	NUM
ftr-449	1188	5	.	.	PUNCT
ftr-449	1189	1	jordan	jordan	PROPN
ftr-449	1189	2	,	,	PUNCT
ftr-449	1189	3	supra	supra	PROPN
ftr-449	1189	4	note	note	PROPN
ftr-449	1189	5	58	58	NUM
ftr-449	1189	6	,	,	PUNCT
ftr-449	1189	7	at	at	ADP
ftr-449	1189	8	716	716	NUM
ftr-449	1189	9	-	-	SYM
ftr-449	1189	10	18	18	NUM
ftr-449	1189	11	.	.	NOUN
ftr-449	1189	12	195	195	NUM
ftr-449	1189	13	.	.	PUNCT
ftr-449	1190	1	i	i	PRON
ftr-449	1190	2	d.	d.	PROPN
ftr-449	1190	3	at717	at717	PROPN
ftr-449	1190	4	.	.	PUNCT
ftr-449	1191	1	196	196	NUM
ftr-449	1191	2	.	.	PUNCT
ftr-449	1192	1	i	i	PRON
ftr-449	1192	2	d.	d.	PROPN
ftr-449	1192	3	at	at	ADP
ftr-449	1192	4	718	718	NUM
ftr-449	1192	5	.	.	PUNCT
ftr-449	1193	1	197	197	NUM
ftr-449	1193	2	.	.	PUNCT
ftr-449	1194	1	i	i	PRON
ftr-449	1194	2	d.	d.	PROPN
ftr-449	1194	3	at	at	ADP
ftr-449	1194	4	717	717	NUM
ftr-449	1194	5	(	(	PUNCT
ftr-449	1194	6	emphasis	emphasis	NOUN
ftr-449	1194	7	added	add	VERB
ftr-449	1194	8	)	)	PUNCT
ftr-449	1194	9	.	.	PUNCT
ftr-449	1195	1	198	198	NUM
ftr-449	1195	2	.	.	PUNCT
ftr-449	1196	1	professor	professor	NOUN
ftr-449	1196	2	jordan	jordan	PROPN
ftr-449	1196	3	may	may	AUX
ftr-449	1196	4	envision	envision	VERB
ftr-449	1196	5	a	a	DET
ftr-449	1196	6	case	case	NOUN
ftr-449	1196	7	where	where	SCONJ
ftr-449	1196	8	the	the	DET
ftr-449	1196	9	transferor	transferor	NOUN
ftr-449	1196	10	did	do	AUX
ftr-449	1196	11	not	not	PART
ftr-449	1196	12	consciously	consciously	ADV
ftr-449	1196	13	seek	seek	VERB
ftr-449	1196	14	to	to	PART
ftr-449	1196	15	realize	realize	VERB
ftr-449	1196	16	full	full	ADJ
ftr-449	1196	17	value	value	NOUN
ftr-449	1196	18	for	for	ADP
ftr-449	1196	19	her	her	PRON
ftr-449	1196	20	property	property	NOUN
ftr-449	1196	21	but	but	CCONJ
ftr-449	1196	22	in	in	ADP
ftr-449	1196	23	fact	fact	NOUN
ftr-449	1196	24	received	receive	VERB
ftr-449	1196	25	an	an	DET
ftr-449	1196	26	objectively	objectively	ADV
ftr-449	1196	27	fair	fair	ADJ
ftr-449	1196	28	value	value	NOUN
ftr-449	1196	29	.	.	PUNCT
ftr-449	1197	1	this	this	PRON
ftr-449	1197	2	is	be	AUX
ftr-449	1197	3	interpretation	interpretation	NOUN
ftr-449	1197	4	consistent	consistent	ADJ
ftr-449	1197	5	with	with	ADP
ftr-449	1197	6	her	her	PRON
ftr-449	1197	7	definition	definition	NOUN
ftr-449	1197	8	of	of	ADP
ftr-449	1197	9	an	an	DET
ftr-449	1197	10	"	"	PUNCT
ftr-449	1197	11	arm	arm	NOUN
ftr-449	1197	12	's	's	PART
ftr-449	1197	13	length	length	NOUN
ftr-449	1197	14	exchange	exchange	NOUN
ftr-449	1197	15	"	"	PUNCT
ftr-449	1197	16	as	as	ADP
ftr-449	1197	17	one	one	NUM
ftr-449	1197	18	in	in	ADP
ftr-449	1197	19	which	which	PRON
ftr-449	1197	20	"	"	PUNCT
ftr-449	1197	21	both	both	DET
ftr-449	1197	22	parties	party	NOUN
ftr-449	1197	23	seek	seek	VERB
ftr-449	1197	24	to	to	PART
ftr-449	1197	25	receive	receive	VERB
ftr-449	1197	26	value	value	NOUN
ftr-449	1197	27	equal	equal	ADJ
ftr-449	1197	28	to	to	ADP
ftr-449	1197	29	that	that	PRON
ftr-449	1197	30	which	which	PRON
ftr-449	1197	31	they	they	PRON
ftr-449	1197	32	surrender	surrender	VERB
ftr-449	1197	33	.	.	PUNCT
ftr-449	1197	34	"	"	PUNCT
ftr-449	1198	1	i	i	PRON
ftr-449	1198	2	d.	d.	PROPN
ftr-449	1198	3	at	at	ADP
ftr-449	1198	4	718	718	NUM
ftr-449	1198	5	(	(	PUNCT
ftr-449	1198	6	emphasis	emphasis	NOUN
ftr-449	1198	7	added	add	VERB
ftr-449	1198	8	)	)	PUNCT
ftr-449	1198	9	.	.	PUNCT
ftr-449	1199	1	199	199	NUM
ftr-449	1199	2	.	.	PUNCT
ftr-449	1200	1	see	see	VERB
ftr-449	1200	2	supra	supra	PROPN
ftr-449	1200	3	note	note	PROPN
ftr-449	1200	4	5	5	NUM
ftr-449	1200	5	and	and	CCONJ
ftr-449	1200	6	accompanying	accompany	VERB
ftr-449	1200	7	text	text	NOUN
ftr-449	1200	8	.	.	PUNCT
ftr-449	1201	1	200	200	NUM
ftr-449	1201	2	.	.	PUNCT
ftr-449	1202	1	see	see	VERB
ftr-449	1202	2	jordan	jordan	PROPN
ftr-449	1202	3	,	,	PUNCT
ftr-449	1202	4	supra	supra	PROPN
ftr-449	1202	5	note	note	PROPN
ftr-449	1202	6	58	58	NUM
ftr-449	1202	7	,	,	PUNCT
ftr-449	1202	8	at	at	ADP
ftr-449	1202	9	692	692	NUM
ftr-449	1202	10	-	-	SYM
ftr-449	1202	11	96	96	NUM
ftr-449	1202	12	.	.	PUNCT
ftr-449	1203	1	[	[	X
ftr-449	1203	2	vol	vol	NOUN
ftr-449	1203	3	4:8	4:8	NUM
ftr-449	1203	4	estate	estate	NOUN
ftr-449	1203	5	and	and	CCONJ
ftr-449	1203	6	git	git	NOUN
ftr-449	1203	7	tax	tax	NOUN
ftr-449	1203	8	effects	effect	NOUN
ftr-449	1203	9	of	of	ADP
ftr-449	1203	10	selling	sell	VERB
ftr-449	1203	11	a	a	DET
ftr-449	1203	12	remainder	remainder	NOUN
ftr-449	1203	13	recognizes	recognize	VERB
ftr-449	1203	14	that	that	SCONJ
ftr-449	1203	15	requiring	require	VERB
ftr-449	1203	16	inclusion	inclusion	NOUN
ftr-449	1203	17	of	of	ADP
ftr-449	1203	18	the	the	DET
ftr-449	1203	19	transferor	transferor	NOUN
ftr-449	1203	20	's	's	PART
ftr-449	1203	21	property	property	NOUN
ftr-449	1203	22	in	in	ADP
ftr-449	1203	23	her	her	PRON
ftr-449	1203	24	gross	gross	ADJ
ftr-449	1203	25	estate	estate	NOUN
ftr-449	1203	26	where	where	SCONJ
ftr-449	1203	27	she	she	PRON
ftr-449	1203	28	obtains	obtain	VERB
ftr-449	1203	29	"	"	PUNCT
ftr-449	1203	30	full	full	ADJ
ftr-449	1203	31	consideration	consideration	NOUN
ftr-449	1203	32	"	"	PUNCT
ftr-449	1203	33	in	in	ADP
ftr-449	1203	34	the	the	DET
ftr-449	1203	35	exchange	exchange	NOUN
ftr-449	1203	36	"	"	PUNCT
ftr-449	1203	37	creates	create	VERB
ftr-449	1203	38	double	double	ADJ
ftr-449	1203	39	taxation	taxation	NOUN
ftr-449	1203	40	"	"	PUNCT
ftr-449	1203	41	(	(	PUNCT
ftr-449	1203	42	i.e.	i.e.	X
ftr-449	1203	43	,	,	PUNCT
ftr-449	1203	44	taxation	taxation	NOUN
ftr-449	1203	45	of	of	ADP
ftr-449	1203	46	both	both	DET
ftr-449	1203	47	the	the	DET
ftr-449	1203	48	transferred	transfer	VERB
ftr-449	1203	49	remainder	remainder	NOUN
ftr-449	1203	50	and	and	CCONJ
ftr-449	1203	51	the	the	DET
ftr-449	1203	52	consideration	consideration	NOUN
ftr-449	1203	53	received	receive	VERB
ftr-449	1203	54	therefor	therefor	ADP
ftr-449	1203	55	)	)	PUNCT
ftr-449	1203	56	,	,	PUNCT
ftr-449	1203	57	.	.	PUNCT
ftr-449	1203	58	"	"	PUNCT
ftr-449	1204	1	again	again	ADV
ftr-449	1204	2	this	this	PRON
ftr-449	1204	3	is	be	AUX
ftr-449	1204	4	equally	equally	ADV
ftr-449	1204	5	true	true	ADJ
ftr-449	1204	6	and	and	CCONJ
ftr-449	1204	7	equally	equally	ADV
ftr-449	1204	8	unjust	unjust	ADJ
ftr-449	1204	9	whether	whether	SCONJ
ftr-449	1204	10	the	the	DET
ftr-449	1204	11	transfer	transfer	NOUN
ftr-449	1204	12	be	be	AUX
ftr-449	1204	13	deemed	deem	VERB
ftr-449	1204	14	"	"	PUNCT
ftr-449	1204	15	donative	donative	ADJ
ftr-449	1204	16	"	"	PUNCT
ftr-449	1204	17	or	or	CCONJ
ftr-449	1204	18	otherwise	otherwise	ADV
ftr-449	1204	19	.	.	PUNCT
ftr-449	1205	1	in	in	ADP
ftr-449	1205	2	short	short	ADJ
ftr-449	1205	3	,	,	PUNCT
ftr-449	1205	4	the	the	DET
ftr-449	1205	5	policy	policy	NOUN
ftr-449	1205	6	reasons	reason	NOUN
ftr-449	1205	7	for	for	ADP
ftr-449	1205	8	excluding	exclude	VERB
ftr-449	1205	9	transferred	transfer	VERB
ftr-449	1205	10	property	property	NOUN
ftr-449	1205	11	where	where	SCONJ
ftr-449	1205	12	the	the	DET
ftr-449	1205	13	transferor	transferor	NOUN
ftr-449	1205	14	has	have	AUX
ftr-449	1205	15	received	receive	VERB
ftr-449	1205	16	full	full	ADJ
ftr-449	1205	17	value	value	NOUN
ftr-449	1205	18	are	be	AUX
ftr-449	1205	19	equally	equally	ADV
ftr-449	1205	20	valid	valid	ADJ
ftr-449	1205	21	whether	whether	SCONJ
ftr-449	1205	22	the	the	DET
ftr-449	1205	23	transfer	transfer	NOUN
ftr-449	1205	24	is	be	AUX
ftr-449	1205	25	"	"	PUNCT
ftr-449	1205	26	donative	donative	ADJ
ftr-449	1205	27	"	"	PUNCT
ftr-449	1205	28	or	or	CCONJ
ftr-449	1205	29	not	not	PART
ftr-449	1205	30	,	,	PUNCT
ftr-449	1205	31	and	and	CCONJ
ftr-449	1205	32	both	both	DET
ftr-449	1205	33	cases	case	NOUN
ftr-449	1205	34	should	should	AUX
ftr-449	1205	35	be	be	AUX
ftr-449	1205	36	treated	treat	VERB
ftr-449	1205	37	alike	alike	ADV
ftr-449	1205	38	.	.	PUNCT
ftr-449	1206	1	professor	professor	PROPN
ftr-449	1206	2	jordan	jordan	PROPN
ftr-449	1206	3	apparently	apparently	ADV
ftr-449	1206	4	finds	find	VERB
ftr-449	1206	5	support	support	NOUN
ftr-449	1206	6	for	for	ADP
ftr-449	1206	7	her	her	PRON
ftr-449	1206	8	position	position	NOUN
ftr-449	1206	9	in	in	ADP
ftr-449	1206	10	a	a	DET
ftr-449	1206	11	gift	gift	NOUN
ftr-449	1206	12	tax	tax	NOUN
ftr-449	1206	13	regulation	regulation	NOUN
ftr-449	1206	14	2	2	NUM
ftr-449	1206	15	and	and	CCONJ
ftr-449	1206	16	estate	estate	NOUN
ftr-449	1206	17	of	of	ADP
ftr-449	1206	18	friedman	friedman	PROPN
ftr-449	1207	1	v.	v.	PROPN
ftr-449	1207	2	commissioner.230	commissioner.230	PROPN
ftr-449	1208	1	but	but	CCONJ
ftr-449	1208	2	these	these	DET
ftr-449	1208	3	authorities	authority	NOUN
ftr-449	1208	4	merely	merely	ADV
ftr-449	1208	5	hold	hold	VERB
ftr-449	1208	6	that	that	SCONJ
ftr-449	1208	7	a	a	DET
ftr-449	1208	8	transfer	transfer	NOUN
ftr-449	1208	9	,	,	PUNCT
ftr-449	1208	10	which	which	PRON
ftr-449	1208	11	is	be	AUX
ftr-449	1208	12	bona	bona	ADJ
ftr-449	1208	13	fide	fide	ADJ
ftr-449	1208	14	,	,	PUNCT
ftr-449	1208	15	at	at	ADP
ftr-449	1208	16	arm	arm	NOUN
ftr-449	1208	17	's	's	PART
ftr-449	1208	18	length	length	NOUN
ftr-449	1208	19	and	and	CCONJ
ftr-449	1208	20	free	free	ADJ
ftr-449	1208	21	from	from	ADP
ftr-449	1208	22	donative	donative	ADJ
ftr-449	1208	23	intent	intent	NOUN
ftr-449	1208	24	,	,	PUNCT
ftr-449	1208	25	will	will	AUX
ftr-449	1208	26	be	be	AUX
ftr-449	1208	27	considered	consider	VERB
ftr-449	1208	28	as	as	SCONJ
ftr-449	1208	29	made	make	VERB
ftr-449	1208	30	for	for	ADP
ftr-449	1208	31	"	"	PUNCT
ftr-449	1208	32	adequate	adequate	ADJ
ftr-449	1208	33	and	and	CCONJ
ftr-449	1208	34	full	full	ADJ
ftr-449	1208	35	consideration	consideration	NOUN
ftr-449	1208	36	,	,	PUNCT
ftr-449	1208	37	"	"	PUNCT
ftr-449	1208	38	even	even	ADV
ftr-449	1208	39	should	should	AUX
ftr-449	1208	40	the	the	DET
ftr-449	1208	41	irs	irs	PROPN
ftr-449	1208	42	or	or	CCONJ
ftr-449	1208	43	a	a	DET
ftr-449	1208	44	court	court	NOUN
ftr-449	1208	45	later	later	ADV
ftr-449	1208	46	find	find	VERB
ftr-449	1208	47	the	the	DET
ftr-449	1208	48	consideration	consideration	NOUN
ftr-449	1208	49	inadequate	inadequate	ADJ
ftr-449	1208	50	.	.	PUNCT
ftr-449	1209	1	they	they	PRON
ftr-449	1209	2	provide	provide	VERB
ftr-449	1209	3	no	no	DET
ftr-449	1209	4	support	support	NOUN
ftr-449	1209	5	for	for	ADP
ftr-449	1209	6	the	the	DET
ftr-449	1209	7	converse	converse	NOUN
ftr-449	1209	8	proposition	proposition	NOUN
ftr-449	1209	9	that	that	SCONJ
ftr-449	1209	10	a	a	DET
ftr-449	1209	11	"	"	PUNCT
ftr-449	1209	12	donative	donative	ADJ
ftr-449	1209	13	"	"	PUNCT
ftr-449	1209	14	transfer	transfer	NOUN
ftr-449	1209	15	is	be	AUX
ftr-449	1209	16	taxable	taxable	ADJ
ftr-449	1209	17	even	even	ADV
ftr-449	1209	18	though	though	ADV
ftr-449	1209	19	made	make	VERB
ftr-449	1209	20	for	for	ADP
ftr-449	1209	21	"	"	PUNCT
ftr-449	1209	22	full	full	ADJ
ftr-449	1209	23	and	and	CCONJ
ftr-449	1209	24	adequate	adequate	ADJ
ftr-449	1209	25	consideration	consideration	NOUN
ftr-449	1209	26	.	.	PUNCT
ftr-449	1209	27	"	"	PUNCT
ftr-449	1210	1	the	the	DET
ftr-449	1210	2	rule	rule	NOUN
ftr-449	1210	3	in	in	ADP
ftr-449	1210	4	the	the	DET
ftr-449	1210	5	gift	gift	NOUN
ftr-449	1210	6	tax	tax	NOUN
ftr-449	1210	7	regulations	regulation	NOUN
ftr-449	1210	8	is	be	AUX
ftr-449	1210	9	designed	design	VERB
ftr-449	1210	10	to	to	PART
ftr-449	1210	11	prevent	prevent	VERB
ftr-449	1210	12	bad	bad	ADJ
ftr-449	1210	13	business	business	NOUN
ftr-449	1210	14	bargains	bargain	NOUN
ftr-449	1210	15	from	from	ADP
ftr-449	1210	16	being	be	AUX
ftr-449	1210	17	converted	convert	VERB
ftr-449	1210	18	into	into	ADP
ftr-449	1210	19	taxable	taxable	ADJ
ftr-449	1210	20	gifts.2	gifts.2	NOUN
ftr-449	1210	21	this	this	DET
ftr-449	1210	22	policy	policy	NOUN
ftr-449	1210	23	is	be	AUX
ftr-449	1210	24	simply	simply	ADV
ftr-449	1210	25	irrelevant	irrelevant	ADJ
ftr-449	1210	26	where	where	SCONJ
ftr-449	1210	27	adequate	adequate	ADJ
ftr-449	1210	28	consideration	consideration	NOUN
ftr-449	1210	29	is	be	AUX
ftr-449	1210	30	received	receive	VERB
ftr-449	1210	31	.	.	PUNCT
ftr-449	1211	1	the	the	DET
ftr-449	1211	2	most	most	ADV
ftr-449	1211	3	likely	likely	ADJ
ftr-449	1211	4	purpose	purpose	NOUN
ftr-449	1211	5	of	of	ADP
ftr-449	1211	6	the	the	DET
ftr-449	1211	7	"	"	PUNCT
ftr-449	1211	8	bona	bona	ADJ
ftr-449	1211	9	fide	fide	ADJ
ftr-449	1211	10	sale	sale	NOUN
ftr-449	1211	11	"	"	PUNCT
ftr-449	1211	12	language	language	NOUN
ftr-449	1211	13	in	in	ADP
ftr-449	1211	14	the	the	DET
ftr-449	1211	15	exception	exception	NOUN
ftr-449	1211	16	to	to	ADP
ftr-449	1211	17	section	section	NOUN
ftr-449	1211	18	2036	2036	NUM
ftr-449	1211	19	is	be	AUX
ftr-449	1211	20	exclude	exclude	NOUN
ftr-449	1211	21	"	"	PUNCT
ftr-449	1211	22	sham	sham	ADJ
ftr-449	1211	23	"	"	PUNCT
ftr-449	1211	24	sales	sale	NOUN
ftr-449	1211	25	from	from	ADP
ftr-449	1211	26	its	its	PRON
ftr-449	1211	27	scope	scope	NOUN
ftr-449	1211	28	.	.	PUNCT
ftr-449	1212	1	05	05	NUM
ftr-449	1213	1	for	for	ADP
ftr-449	1213	2	example	example	NOUN
ftr-449	1213	3	,	,	PUNCT
ftr-449	1213	4	a	a	DET
ftr-449	1213	5	transaction	transaction	NOUN
ftr-449	1213	6	where	where	SCONJ
ftr-449	1213	7	the	the	DET
ftr-449	1213	8	purported	purport	VERB
ftr-449	1213	9	seller	seller	NOUN
ftr-449	1213	10	retains	retain	VERB
ftr-449	1213	11	the	the	DET
ftr-449	1213	12	benefits	benefit	NOUN
ftr-449	1213	13	and	and	CCONJ
ftr-449	1213	14	burdens	burden	NOUN
ftr-449	1213	15	of	of	ADP
ftr-449	1213	16	ownership	ownership	NOUN
ftr-449	1213	17	of	of	ADP
ftr-449	1213	18	the	the	DET
ftr-449	1213	19	property	property	NOUN
ftr-449	1213	20	he	he	PRON
ftr-449	1213	21	purportedly	purportedly	ADV
ftr-449	1213	22	sells	sell	VERB
ftr-449	1213	23	will	will	AUX
ftr-449	1213	24	not	not	PART
ftr-449	1213	25	qualify	qualify	VERB
ftr-449	1213	26	as	as	ADP
ftr-449	1213	27	a	a	DET
ftr-449	1213	28	"	"	PUNCT
ftr-449	1213	29	bona	bona	ADJ
ftr-449	1213	30	fide	fide	ADJ
ftr-449	1213	31	sale	sale	NOUN
ftr-449	1213	32	.	.	PUNCT
ftr-449	1213	33	"	"	PUNCT
ftr-449	1214	1	the	the	DET
ftr-449	1214	2	exchange	exchange	NOUN
ftr-449	1214	3	occurring	occur	VERB
ftr-449	1214	4	in	in	ADP
ftr-449	1214	5	a	a	DET
ftr-449	1214	6	spousal	spousal	NOUN
ftr-449	1214	7	election	election	NOUN
ftr-449	1214	8	,	,	PUNCT
ftr-449	1214	9	however	however	ADV
ftr-449	1214	10	,	,	PUNCT
ftr-449	1214	11	is	be	AUX
ftr-449	1214	12	not	not	PART
ftr-449	1214	13	a	a	DET
ftr-449	1214	14	"	"	PUNCT
ftr-449	1214	15	sham	sham	NOUN
ftr-449	1214	16	,	,	PUNCT
ftr-449	1214	17	"	"	PUNCT
ftr-449	1214	18	since	since	SCONJ
ftr-449	1214	19	it	it	PRON
ftr-449	1214	20	effects	effect	VERB
ftr-449	1214	21	a	a	DET
ftr-449	1214	22	real	real	ADJ
ftr-449	1214	23	change	change	NOUN
ftr-449	1214	24	in	in	ADP
ftr-449	1214	25	the	the	DET
ftr-449	1214	26	rights	right	NOUN
ftr-449	1214	27	of	of	ADP
ftr-449	1214	28	the	the	DET
ftr-449	1214	29	parties	party	NOUN
ftr-449	1214	30	(	(	PUNCT
ftr-449	1214	31	e.g.	e.g.	ADV
ftr-449	1214	32	,	,	PUNCT
ftr-449	1214	33	iv	iv	PRON
ftr-449	1214	34	surrenders	surrender	VERB
ftr-449	1214	35	all	all	DET
ftr-449	1214	36	interest	interest	NOUN
ftr-449	1214	37	in	in	ADP
ftr-449	1214	38	and	and	CCONJ
ftr-449	1214	39	power	power	NOUN
ftr-449	1214	40	over	over	ADP
ftr-449	1214	41	the	the	DET
ftr-449	1214	42	remainder	remainder	NOUN
ftr-449	1214	43	in	in	ADP
ftr-449	1214	44	her	her	PRON
ftr-449	1214	45	property	property	NOUN
ftr-449	1214	46	;	;	PUNCT
ftr-449	1214	47	the	the	DET
ftr-449	1214	48	life	life	NOUN
ftr-449	1214	49	estate	estate	NOUN
ftr-449	1214	50	in	in	ADP
ftr-449	1214	51	h	h	PROPN
ftr-449	1214	52	trust	trust	NOUN
ftr-449	1214	53	passes	pass	VERB
ftr-449	1214	54	to	to	ADP
ftr-449	1214	55	w	w	PROPN
ftr-449	1214	56	instead	instead	ADV
ftr-449	1214	57	of	of	ADP
ftr-449	1214	58	another	another	DET
ftr-449	1214	59	beneficiary	beneficiary	NOUN
ftr-449	1214	60	)	)	PUNCT
ftr-449	1214	61	.	.	PUNCT
ftr-449	1215	1	the	the	DET
ftr-449	1215	2	cases	case	NOUN
ftr-449	1215	3	hold	hold	VERB
ftr-449	1215	4	that	that	SCONJ
ftr-449	1215	5	a	a	DET
ftr-449	1215	6	transfer	transfer	NOUN
ftr-449	1215	7	not	not	PART
ftr-449	1215	8	induced	induce	VERB
ftr-449	1215	9	or	or	CCONJ
ftr-449	1215	10	motivated	motivate	VERB
ftr-449	1215	11	by	by	ADP
ftr-449	1215	12	the	the	DET
ftr-449	1215	13	transferee	transferee	NOUN
ftr-449	1215	14	's	's	PART
ftr-449	1215	15	reciprocal	reciprocal	ADJ
ftr-449	1215	16	transfer	transfer	NOUN
ftr-449	1215	17	but	but	CCONJ
ftr-449	1215	18	instead	instead	ADV
ftr-449	1215	19	by	by	ADP
ftr-449	1215	20	a	a	DET
ftr-449	1215	21	donative	donative	ADJ
ftr-449	1215	22	impulse	impulse	NOUN
ftr-449	1215	23	does	do	AUX
ftr-449	1215	24	not	not	PART
ftr-449	1215	25	qualify	qualify	VERB
ftr-449	1215	26	for	for	ADP
ftr-449	1215	27	the	the	DET
ftr-449	1215	28	exclusion	exclusion	NOUN
ftr-449	1215	29	in	in	ADP
ftr-449	1215	30	section	section	NOUN
ftr-449	1215	31	2036.206	2036.206	PROPN
ftr-449	1215	32	but	but	CCONJ
ftr-449	1215	33	this	this	PRON
ftr-449	1215	34	does	do	AUX
ftr-449	1215	35	not	not	PART
ftr-449	1215	36	explain	explain	VERB
ftr-449	1215	37	the	the	DET
ftr-449	1215	38	purpose	purpose	NOUN
ftr-449	1215	39	of	of	ADP
ftr-449	1215	40	the	the	DET
ftr-449	1215	41	words	word	NOUN
ftr-449	1215	42	"	"	PUNCT
ftr-449	1215	43	bona	bona	ADJ
ftr-449	1215	44	fide	fide	ADJ
ftr-449	1215	45	sale	sale	NOUN
ftr-449	1215	46	"	"	PUNCT
ftr-449	1215	47	since	since	SCONJ
ftr-449	1215	48	those	those	DET
ftr-449	1215	49	words	word	NOUN
ftr-449	1215	50	are	be	AUX
ftr-449	1215	51	not	not	PART
ftr-449	1215	52	needed	need	VERB
ftr-449	1215	53	to	to	PART
ftr-449	1215	54	reach	reach	VERB
ftr-449	1215	55	this	this	DET
ftr-449	1215	56	result	result	NOUN
ftr-449	1215	57	.	.	PUNCT
ftr-449	1216	1	the	the	DET
ftr-449	1216	2	requirement	requirement	NOUN
ftr-449	1216	3	that	that	SCONJ
ftr-449	1216	4	there	there	PRON
ftr-449	1216	5	be	be	VERB
ftr-449	1216	6	"	"	PUNCT
ftr-449	1216	7	consideration	consideration	NOUN
ftr-449	1216	8	"	"	PUNCT
ftr-449	1216	9	is	be	AUX
ftr-449	1216	10	sufficient	sufficient	ADJ
ftr-449	1216	11	.	.	PUNCT
ftr-449	1217	1	a	a	DET
ftr-449	1217	2	transfer	transfer	NOUN
ftr-449	1217	3	not	not	PART
ftr-449	1217	4	induced	induce	VERB
ftr-449	1217	5	by	by	ADP
ftr-449	1217	6	the	the	DET
ftr-449	1217	7	transferee	transferee	NOUN
ftr-449	1217	8	's	's	PART
ftr-449	1217	9	reciprocal	reciprocal	ADJ
ftr-449	1217	10	action	action	NOUN
ftr-449	1217	11	is	be	AUX
ftr-449	1217	12	not	not	PART
ftr-449	1217	13	made	make	VERB
ftr-449	1217	14	for	for	ADP
ftr-449	1217	15	"	"	PUNCT
ftr-449	1217	16	consideration	consideration	NOUN
ftr-449	1217	17	.	.	PUNCT
ftr-449	1217	18	"	"	PUNCT
ftr-449	1218	1	when	when	SCONJ
ftr-449	1218	2	used	use	VERB
ftr-449	1218	3	in	in	ADP
ftr-449	1218	4	the	the	DET
ftr-449	1218	5	law	law	NOUN
ftr-449	1218	6	,	,	PUNCT
ftr-449	1218	7	the	the	DET
ftr-449	1218	8	word	word	NOUN
ftr-449	1218	9	"	"	PUNCT
ftr-449	1218	10	consideration	consideration	NOUN
ftr-449	1218	11	"	"	PUNCT
ftr-449	1218	12	means	mean	VERB
ftr-449	1218	13	that	that	SCONJ
ftr-449	1218	14	which	which	PRON
ftr-449	1218	15	induces	induce	VERB
ftr-449	1218	16	or	or	CCONJ
ftr-449	1218	17	motivates	motivate	VERB
ftr-449	1218	18	the	the	DET
ftr-449	1218	19	201	201	NUM
ftr-449	1218	20	.	.	PUNCT
ftr-449	1219	1	i	i	PRON
ftr-449	1219	2	d.	d.	PROPN
ftr-449	1219	3	at	at	ADP
ftr-449	1219	4	689	689	NUM
ftr-449	1219	5	-	-	SYM
ftr-449	1219	6	92	92	NUM
ftr-449	1219	7	.	.	PUNCT
ftr-449	1220	1	202	202	NUM
ftr-449	1220	2	.	.	PUNCT
ftr-449	1220	3	regs	regs	PROPN
ftr-449	1220	4	.	.	PUNCT
ftr-449	1221	1	§	§	PROPN
ftr-449	1221	2	25.2512	25.2512	NUM
ftr-449	1221	3	-	-	SYM
ftr-449	1221	4	8	8	NUM
ftr-449	1221	5	.	.	NOUN
ftr-449	1221	6	203	203	NUM
ftr-449	1221	7	.	.	X
ftr-449	1221	8	40	40	NUM
ftr-449	1221	9	t.c	t.c	PROPN
ftr-449	1221	10	.	.	PROPN
ftr-449	1221	11	714	714	NUM
ftr-449	1221	12	(	(	PUNCT
ftr-449	1221	13	1963	1963	NUM
ftr-449	1221	14	)	)	PUNCT
ftr-449	1221	15	.	.	PUNCT
ftr-449	1222	1	204	204	NUM
ftr-449	1222	2	.	.	PUNCT
ftr-449	1222	3	see	see	VERB
ftr-449	1222	4	5	5	NUM
ftr-449	1222	5	boris	boris	PROPN
ftr-449	1222	6	l	l	PROPN
ftr-449	1222	7	bittker	bittker	PROPN
ftr-449	1222	8	&	&	CCONJ
ftr-449	1222	9	lawrence	lawrence	PROPN
ftr-449	1222	10	lokken	lokken	PROPN
ftr-449	1222	11	,	,	PUNCT
ftr-449	1222	12	federal	federal	ADJ
ftr-449	1222	13	taxation	taxation	NOUN
ftr-449	1222	14	of	of	ADP
ftr-449	1222	15	income	income	NOUN
ftr-449	1222	16	,	,	PUNCT
ftr-449	1222	17	estates	estate	NOUN
ftr-449	1222	18	and	and	CCONJ
ftr-449	1222	19	gifts	gift	NOUN
ftr-449	1222	20	121.4.5	121.4.5	NUM
ftr-449	1222	21	(	(	PUNCT
ftr-449	1222	22	2d	2d	NUM
ftr-449	1222	23	ed	ed	NOUN
ftr-449	1222	24	.	.	PROPN
ftr-449	1222	25	1993	1993	NUM
ftr-449	1222	26	)	)	PUNCT
ftr-449	1222	27	.	.	PUNCT
ftr-449	1223	1	205	205	NUM
ftr-449	1223	2	.	.	PUNCT
ftr-449	1224	1	see	see	VERB
ftr-449	1224	2	charles	charles	PROPN
ftr-449	1224	3	b.	b.	PROPN
ftr-449	1224	4	lowndes	lowndes	PROPN
ftr-449	1224	5	et	et	PROPN
ftr-449	1224	6	al	al	PROPN
ftr-449	1224	7	.	.	PROPN
ftr-449	1224	8	,	,	PUNCT
ftr-449	1224	9	federal	federal	ADJ
ftr-449	1224	10	estate	estate	NOUN
ftr-449	1224	11	and	and	CCONJ
ftr-449	1224	12	gift	gift	NOUN
ftr-449	1224	13	taxes	taxis	NOUN
ftr-449	1224	14	'	'	NUM
ftr-449	1224	15	114.8	114.8	NUM
ftr-449	1224	16	(	(	PUNCT
ftr-449	1224	17	3d	3d	NUM
ftr-449	1224	18	.	.	PUNCT
ftr-449	1225	1	ed	ed	NOUN
ftr-449	1225	2	.	.	PROPN
ftr-449	1225	3	1974	1974	NUM
ftr-449	1225	4	)	)	PUNCT
ftr-449	1225	5	.	.	PUNCT
ftr-449	1226	1	206	206	NUM
ftr-449	1226	2	.	.	PUNCT
ftr-449	1227	1	see	see	VERB
ftr-449	1227	2	mollenberg	mollenberg	PROPN
ftr-449	1227	3	's	's	PART
ftr-449	1227	4	estate	estate	PROPN
ftr-449	1227	5	v.	v.	PROPN
ftr-449	1227	6	commissioner	commissioner	NOUN
ftr-449	1227	7	,	,	PUNCT
ftr-449	1227	8	173	173	NUM
ftr-449	1227	9	f.2d	f.2d	NOUN
ftr-449	1227	10	698	698	NUM
ftr-449	1227	11	(	(	PUNCT
ftr-449	1227	12	2d	2d	NUM
ftr-449	1227	13	cir	cir	NOUN
ftr-449	1227	14	.	.	PUNCT
ftr-449	1227	15	1949	1949	NUM
ftr-449	1227	16	)	)	PUNCT
ftr-449	1227	17	;	;	PUNCT
ftr-449	1227	18	see	see	VERB
ftr-449	1227	19	giannini	giannini	PROPN
ftr-449	1227	20	v.	v.	PROPN
ftr-449	1227	21	commissioner	commissioner	PROPN
ftr-449	1227	22	,	,	PUNCT
ftr-449	1227	23	148	148	NUM
ftr-449	1227	24	f.2d	f.2d	NOUN
ftr-449	1227	25	285	285	NUM
ftr-449	1227	26	(	(	PUNCT
ftr-449	1227	27	9th	9th	ADJ
ftr-449	1227	28	cir	cir	NOUN
ftr-449	1227	29	.	.	PROPN
ftr-449	1227	30	1945	1945	NUM
ftr-449	1227	31	)	)	PUNCT
ftr-449	1227	32	,	,	PUNCT
ftr-449	1227	33	cert	cert	PROPN
ftr-449	1227	34	.	.	PUNCT
ftr-449	1228	1	denied	deny	VERB
ftr-449	1228	2	,	,	PUNCT
ftr-449	1228	3	326	326	NUM
ftr-449	1228	4	u.s	u.s	PROPN
ftr-449	1228	5	.	.	PROPN
ftr-449	1228	6	730	730	NUM
ftr-449	1228	7	(	(	PUNCT
ftr-449	1228	8	1945	1945	NUM
ftr-449	1228	9	)	)	PUNCT
ftr-449	1228	10	;	;	PUNCT
ftr-449	1228	11	see	see	VERB
ftr-449	1228	12	safe	safe	ADJ
ftr-449	1228	13	deposit	deposit	NOUN
ftr-449	1228	14	&	&	CCONJ
ftr-449	1228	15	trust	trust	PROPN
ftr-449	1228	16	co.	co.	PROPN
ftr-449	1229	1	v.	v.	PROPN
ftr-449	1229	2	tait	tait	PROPN
ftr-449	1229	3	,	,	PUNCT
ftr-449	1229	4	295	295	NUM
ftr-449	1229	5	f.	f.	NOUN
ftr-449	1229	6	429	429	NUM
ftr-449	1229	7	(	(	PUNCT
ftr-449	1229	8	d.c	d.c	PROPN
ftr-449	1229	9	.	.	PROPN
ftr-449	1229	10	md	md	PROPN
ftr-449	1229	11	.	.	PROPN
ftr-449	1229	12	1923	1923	NUM
ftr-449	1229	13	)	)	PUNCT
ftr-449	1229	14	.	.	PUNCT
ftr-449	1230	1	19991	19991	NUM
ftr-449	1230	2	florida	florida	PROPN
ftr-449	1230	3	tax	tax	PROPN
ftr-449	1230	4	review	review	PROPN
ftr-449	1230	5	other	other	ADJ
ftr-449	1230	6	party	party	NOUN
ftr-449	1230	7	's	's	PART
ftr-449	1230	8	performance	performance	NOUN
ftr-449	1230	9	.	.	PUNCT
ftr-449	1231	1	217	217	NUM
ftr-449	1232	1	if	if	SCONJ
ftr-449	1232	2	the	the	DET
ftr-449	1232	3	"	"	PUNCT
ftr-449	1232	4	bona	bona	ADJ
ftr-449	1232	5	fide	fide	ADJ
ftr-449	1232	6	sale	sale	NOUN
ftr-449	1232	7	"	"	PUNCT
ftr-449	1232	8	language	language	NOUN
ftr-449	1232	9	were	be	AUX
ftr-449	1232	10	needed	need	VERB
ftr-449	1232	11	to	to	PART
ftr-449	1232	12	impose	impose	VERB
ftr-449	1232	13	this	this	DET
ftr-449	1232	14	requirement	requirement	NOUN
ftr-449	1232	15	,	,	PUNCT
ftr-449	1232	16	persons	person	NOUN
ftr-449	1232	17	making	make	VERB
ftr-449	1232	18	simultaneous	simultaneous	ADJ
ftr-449	1232	19	transfers	transfer	NOUN
ftr-449	1232	20	of	of	ADP
ftr-449	1232	21	equal	equal	ADJ
ftr-449	1232	22	value	value	NOUN
ftr-449	1232	23	to	to	ADP
ftr-449	1232	24	each	each	DET
ftr-449	1232	25	other	other	ADJ
ftr-449	1232	26	would	would	AUX
ftr-449	1232	27	never	never	ADV
ftr-449	1232	28	owe	owe	VERB
ftr-449	1232	29	a	a	DET
ftr-449	1232	30	gift	gift	NOUN
ftr-449	1232	31	tax	tax	NOUN
ftr-449	1232	32	,	,	PUNCT
ftr-449	1232	33	even	even	ADV
ftr-449	1232	34	if	if	SCONJ
ftr-449	1232	35	such	such	ADJ
ftr-449	1232	36	transfers	transfer	NOUN
ftr-449	1232	37	were	be	AUX
ftr-449	1232	38	motivated	motivate	VERB
ftr-449	1232	39	solely	solely	ADV
ftr-449	1232	40	by	by	ADP
ftr-449	1232	41	donative	donative	ADJ
ftr-449	1232	42	impulses	impulse	NOUN
ftr-449	1232	43	and	and	CCONJ
ftr-449	1232	44	without	without	ADP
ftr-449	1232	45	regard	regard	NOUN
ftr-449	1232	46	to	to	ADP
ftr-449	1232	47	the	the	DET
ftr-449	1232	48	other	other	ADJ
ftr-449	1232	49	's	's	PART
ftr-449	1232	50	transfer	transfer	NOUN
ftr-449	1232	51	,	,	PUNCT
ftr-449	1232	52	since	since	SCONJ
ftr-449	1232	53	section	section	NOUN
ftr-449	1232	54	2512(b	2512(b	NUM
ftr-449	1232	55	)	)	PUNCT
ftr-449	1232	56	contains	contain	VERB
ftr-449	1232	57	no	no	DET
ftr-449	1232	58	"	"	PUNCT
ftr-449	1232	59	bona	bona	ADJ
ftr-449	1232	60	fide	fide	ADJ
ftr-449	1232	61	sale	sale	NOUN
ftr-449	1232	62	"	"	PUNCT
ftr-449	1232	63	requirement	requirement	NOUN
ftr-449	1232	64	.	.	PUNCT
ftr-449	1233	1	the	the	DET
ftr-449	1233	2	value	value	NOUN
ftr-449	1233	3	of	of	ADP
ftr-449	1233	4	one	one	NUM
ftr-449	1233	5	transfer	transfer	NOUN
ftr-449	1233	6	would	would	AUX
ftr-449	1233	7	always	always	ADV
ftr-449	1233	8	offset	offset	VERB
ftr-449	1233	9	the	the	DET
ftr-449	1233	10	value	value	NOUN
ftr-449	1233	11	of	of	ADP
ftr-449	1233	12	the	the	DET
ftr-449	1233	13	other	other	ADJ
ftr-449	1233	14	.	.	PUNCT
ftr-449	1234	1	but	but	CCONJ
ftr-449	1234	2	this	this	PRON
ftr-449	1234	3	is	be	AUX
ftr-449	1234	4	not	not	PART
ftr-449	1234	5	the	the	DET
ftr-449	1234	6	law	law	NOUN
ftr-449	1234	7	;	;	PUNCT
ftr-449	1234	8	there	there	PRON
ftr-449	1234	9	is	be	VERB
ftr-449	1234	10	no	no	DET
ftr-449	1234	11	offset	offset	NOUN
ftr-449	1234	12	unless	unless	SCONJ
ftr-449	1234	13	one	one	NUM
ftr-449	1234	14	transfer	transfer	NOUN
ftr-449	1234	15	is	be	AUX
ftr-449	1234	16	the	the	DET
ftr-449	1234	17	"	"	PUNCT
ftr-449	1234	18	inducement	inducement	NOUN
ftr-449	1234	19	"	"	PUNCT
ftr-449	1234	20	for	for	ADP
ftr-449	1234	21	the	the	DET
ftr-449	1234	22	other	other	ADJ
ftr-449	1234	23	.	.	PUNCT
ftr-449	1235	1	the	the	DET
ftr-449	1235	2	word	word	NOUN
ftr-449	1235	3	"	"	PUNCT
ftr-449	1235	4	consideration	consideration	NOUN
ftr-449	1235	5	"	"	PUNCT
ftr-449	1235	6	standing	stand	VERB
ftr-449	1235	7	by	by	ADP
ftr-449	1235	8	itself	itself	PRON
ftr-449	1235	9	achieves	achieve	VERB
ftr-449	1235	10	this	this	DET
ftr-449	1235	11	result	result	NOUN
ftr-449	1235	12	.	.	PUNCT
ftr-449	1236	1	judicial	judicial	ADJ
ftr-449	1236	2	construction	construction	NOUN
ftr-449	1236	3	of	of	ADP
ftr-449	1236	4	the	the	DET
ftr-449	1236	5	phrase	phrase	NOUN
ftr-449	1236	6	"	"	PUNCT
ftr-449	1236	7	bona	bona	ADJ
ftr-449	1236	8	fide	fide	ADJ
ftr-449	1236	9	sale	sale	NOUN
ftr-449	1236	10	"	"	PUNCT
ftr-449	1236	11	and	and	CCONJ
ftr-449	1236	12	congressional	congressional	ADJ
ftr-449	1236	13	action	action	NOUN
ftr-449	1236	14	support	support	VERB
ftr-449	1236	15	neither	neither	CCONJ
ftr-449	1236	16	the	the	DET
ftr-449	1236	17	meaning	meaning	NOUN
ftr-449	1236	18	nor	nor	CCONJ
ftr-449	1236	19	the	the	DET
ftr-449	1236	20	significance	significance	NOUN
ftr-449	1236	21	professor	professor	PROPN
ftr-449	1236	22	jordan	jordan	PROPN
ftr-449	1236	23	would	would	AUX
ftr-449	1236	24	attribute	attribute	VERB
ftr-449	1236	25	to	to	ADP
ftr-449	1236	26	it	it	PRON
ftr-449	1236	27	.	.	PUNCT
ftr-449	1237	1	courts	court	NOUN
ftr-449	1237	2	have	have	AUX
ftr-449	1237	3	found	find	VERB
ftr-449	1237	4	transfers	transfer	NOUN
ftr-449	1237	5	to	to	PART
ftr-449	1237	6	be	be	AUX
ftr-449	1237	7	"	"	PUNCT
ftr-449	1237	8	bona	bona	ADJ
ftr-449	1237	9	fide	fide	ADJ
ftr-449	1237	10	sale[s	sale[s	PROPN
ftr-449	1237	11	]	]	PUNCT
ftr-449	1237	12	"	"	PUNCT
ftr-449	1237	13	even	even	ADV
ftr-449	1237	14	where	where	SCONJ
ftr-449	1237	15	the	the	DET
ftr-449	1237	16	transferor	transferor	NOUN
ftr-449	1237	17	appeared	appear	VERB
ftr-449	1237	18	motivated	motivated	ADJ
ftr-449	1237	19	,	,	PUNCT
ftr-449	1237	20	at	at	ADP
ftr-449	1237	21	least	least	ADJ
ftr-449	1237	22	in	in	ADP
ftr-449	1237	23	part	part	NOUN
ftr-449	1237	24	,	,	PUNCT
ftr-449	1237	25	by	by	ADP
ftr-449	1237	26	donative	donative	ADJ
ftr-449	1237	27	impulses	impulse	NOUN
ftr-449	1237	28	.	.	PUNCT
ftr-449	1238	1	0	0	NUM
ftr-449	1238	2	8	8	NUM
ftr-449	1238	3	in	in	ADP
ftr-449	1238	4	one	one	NUM
ftr-449	1238	5	case	case	NOUN
ftr-449	1238	6	,	,	PUNCT
ftr-449	1238	7	the	the	DET
ftr-449	1238	8	decedent	decedent	NOUN
ftr-449	1238	9	in	in	ADP
ftr-449	1238	10	"	"	PUNCT
ftr-449	1238	11	consideration	consideration	NOUN
ftr-449	1238	12	"	"	PUNCT
ftr-449	1238	13	of	of	ADP
ftr-449	1238	14	his	his	PRON
ftr-449	1238	15	intended	intended	ADJ
ftr-449	1238	16	wife	wife	NOUN
ftr-449	1238	17	's	's	PART
ftr-449	1238	18	release	release	NOUN
ftr-449	1238	19	of	of	ADP
ftr-449	1238	20	her	her	PRON
ftr-449	1238	21	dower	dower	NOUN
ftr-449	1238	22	rights	right	NOUN
ftr-449	1238	23	established	establish	VERB
ftr-449	1238	24	a	a	DET
ftr-449	1238	25	trust	trust	NOUN
ftr-449	1238	26	providing	provide	VERB
ftr-449	1238	27	income	income	NOUN
ftr-449	1238	28	to	to	ADP
ftr-449	1238	29	the	the	DET
ftr-449	1238	30	decedent	decedent	NOUN
ftr-449	1238	31	for	for	ADP
ftr-449	1238	32	his	his	PRON
ftr-449	1238	33	life	life	NOUN
ftr-449	1238	34	,	,	PUNCT
ftr-449	1238	35	then	then	ADV
ftr-449	1238	36	income	income	VERB
ftr-449	1238	37	to	to	ADP
ftr-449	1238	38	his	his	PRON
ftr-449	1238	39	wife	wife	NOUN
ftr-449	1238	40	for	for	ADP
ftr-449	1238	41	her	her	PRON
ftr-449	1238	42	life	life	NOUN
ftr-449	1238	43	,	,	PUNCT
ftr-449	1238	44	and	and	CCONJ
ftr-449	1238	45	then	then	ADV
ftr-449	1238	46	principal	principal	ADJ
ftr-449	1238	47	to	to	ADP
ftr-449	1238	48	certain	certain	ADJ
ftr-449	1238	49	beneficiaries	beneficiary	NOUN
ftr-449	1238	50	.	.	PUNCT
ftr-449	1239	1	9	9	NUM
ftr-449	1239	2	this	this	DET
ftr-449	1239	3	transfer	transfer	NOUN
ftr-449	1239	4	was	be	AUX
ftr-449	1239	5	donative	donative	ADJ
ftr-449	1239	6	in	in	ADP
ftr-449	1239	7	part	part	NOUN
ftr-449	1239	8	,	,	PUNCT
ftr-449	1239	9	since	since	SCONJ
ftr-449	1239	10	one	one	NUM
ftr-449	1239	11	of	of	ADP
ftr-449	1239	12	the	the	DET
ftr-449	1239	13	decedent	decedent	NOUN
ftr-449	1239	14	's	's	PART
ftr-449	1239	15	objectives	objective	NOUN
ftr-449	1239	16	was	be	AUX
ftr-449	1239	17	to	to	PART
ftr-449	1239	18	benefit	benefit	VERB
ftr-449	1239	19	his	his	PRON
ftr-449	1239	20	wife	wife	NOUN
ftr-449	1239	21	.	.	PUNCT
ftr-449	1240	1	as	as	SCONJ
ftr-449	1240	2	the	the	DET
ftr-449	1240	3	court	court	NOUN
ftr-449	1240	4	stated	state	VERB
ftr-449	1240	5	,	,	PUNCT
ftr-449	1240	6	the	the	DET
ftr-449	1240	7	"	"	PUNCT
ftr-449	1240	8	evident	evident	ADJ
ftr-449	1240	9	intent	intent	NOUN
ftr-449	1240	10	of	of	ADP
ftr-449	1240	11	[	[	PUNCT
ftr-449	1240	12	the	the	DET
ftr-449	1240	13	decedent	decedent	NOUN
ftr-449	1240	14	]	]	PUNCT
ftr-449	1240	15	was	be	AUX
ftr-449	1240	16	to	to	PART
ftr-449	1240	17	make	make	VERB
ftr-449	1240	18	provision	provision	NOUN
ftr-449	1240	19	for	for	ADP
ftr-449	1240	20	[	[	PUNCT
ftr-449	1240	21	his	his	PRON
ftr-449	1240	22	intended	intended	ADJ
ftr-449	1240	23	wife	wife	NOUN
ftr-449	1240	24	]	]	PUNCT
ftr-449	1240	25	,	,	PUNCT
ftr-449	1240	26	for	for	ADP
ftr-449	1240	27	his	his	PRON
ftr-449	1240	28	four	four	NUM
ftr-449	1240	29	children	child	NOUN
ftr-449	1240	30	,	,	PUNCT
ftr-449	1240	31	and	and	CCONJ
ftr-449	1240	32	for	for	SCONJ
ftr-449	1240	33	the	the	DET
ftr-449	1240	34	management	management	NOUN
ftr-449	1240	35	and	and	CCONJ
ftr-449	1240	36	disposition	disposition	NOUN
ftr-449	1240	37	of	of	ADP
ftr-449	1240	38	his	his	PRON
ftr-449	1240	39	property	property	NOUN
ftr-449	1240	40	free	free	ADJ
ftr-449	1240	41	from	from	ADP
ftr-449	1240	42	the	the	DET
ftr-449	1240	43	restraint	restraint	NOUN
ftr-449	1240	44	of	of	ADP
ftr-449	1240	45	dower	dower	NOUN
ftr-449	1240	46	rights	right	NOUN
ftr-449	1240	47	.	.	PUNCT
ftr-449	1241	1	,	,	PUNCT
ftr-449	1241	2	210	210	NUM
ftr-449	1241	3	despite	despite	SCONJ
ftr-449	1241	4	the	the	DET
ftr-449	1241	5	presence	presence	NOUN
ftr-449	1241	6	of	of	ADP
ftr-449	1241	7	a	a	DET
ftr-449	1241	8	donative	donative	ADJ
ftr-449	1241	9	intent	intent	NOUN
ftr-449	1241	10	,	,	PUNCT
ftr-449	1241	11	the	the	DET
ftr-449	1241	12	court	court	NOUN
ftr-449	1241	13	found	find	VERB
ftr-449	1241	14	the	the	DET
ftr-449	1241	15	transfer	transfer	NOUN
ftr-449	1241	16	to	to	PART
ftr-449	1241	17	be	be	AUX
ftr-449	1241	18	a	a	DET
ftr-449	1241	19	"	"	PUNCT
ftr-449	1241	20	bona	bona	ADJ
ftr-449	1241	21	fide	fide	ADJ
ftr-449	1241	22	sale	sale	NOUN
ftr-449	1241	23	.	.	PUNCT
ftr-449	1242	1	",211	",211	NOUN
ftr-449	1242	2	207	207	NUM
ftr-449	1242	3	.	.	PUNCT
ftr-449	1243	1	the	the	DET
ftr-449	1243	2	second	second	ADJ
ftr-449	1243	3	restatement	restatement	NOUN
ftr-449	1243	4	of	of	ADP
ftr-449	1243	5	contracts	contract	NOUN
ftr-449	1243	6	states	state	VERB
ftr-449	1243	7	that	that	SCONJ
ftr-449	1243	8	something	something	PRON
ftr-449	1243	9	constitutes	constitute	VERB
ftr-449	1243	10	"	"	PUNCT
ftr-449	1243	11	consideration	consideration	NOUN
ftr-449	1243	12	"	"	PUNCT
ftr-449	1243	13	only	only	ADV
ftr-449	1243	14	if	if	SCONJ
ftr-449	1243	15	it	it	PRON
ftr-449	1243	16	is	be	AUX
ftr-449	1243	17	"	"	PUNCT
ftr-449	1243	18	bargained	bargain	VERB
ftr-449	1243	19	for	for	ADP
ftr-449	1243	20	,	,	PUNCT
ftr-449	1243	21	"	"	PUNCT
ftr-449	1243	22	that	that	PRON
ftr-449	1243	23	is	be	AUX
ftr-449	1243	24	,	,	PUNCT
ftr-449	1243	25	that	that	SCONJ
ftr-449	1243	26	"	"	PUNCT
ftr-449	1243	27	it	it	PRON
ftr-449	1243	28	is	be	AUX
ftr-449	1243	29	sought	seek	VERB
ftr-449	1243	30	by	by	ADP
ftr-449	1243	31	the	the	DET
ftr-449	1243	32	promisor	promisor	NOUN
ftr-449	1243	33	in	in	ADP
ftr-449	1243	34	exchange	exchange	NOUN
ftr-449	1243	35	for	for	ADP
ftr-449	1243	36	his	his	PRON
ftr-449	1243	37	promise	promise	NOUN
ftr-449	1243	38	and	and	CCONJ
ftr-449	1243	39	is	be	AUX
ftr-449	1243	40	given	give	VERB
ftr-449	1243	41	by	by	ADP
ftr-449	1243	42	the	the	DET
ftr-449	1243	43	promisee	promisee	NOUN
ftr-449	1243	44	in	in	ADP
ftr-449	1243	45	exchange	exchange	NOUN
ftr-449	1243	46	for	for	ADP
ftr-449	1243	47	that	that	DET
ftr-449	1243	48	promise	promise	NOUN
ftr-449	1243	49	.	.	PUNCT
ftr-449	1243	50	"	"	PUNCT
ftr-449	1244	1	restatement	restatement	NOUN
ftr-449	1244	2	(	(	PUNCT
ftr-449	1244	3	second	second	ADJ
ftr-449	1244	4	)	)	PUNCT
ftr-449	1244	5	of	of	ADP
ftr-449	1244	6	contracts	contract	NOUN
ftr-449	1244	7	§	§	PROPN
ftr-449	1244	8	71	71	NUM
ftr-449	1244	9	(	(	PUNCT
ftr-449	1244	10	1979	1979	NUM
ftr-449	1244	11	)	)	PUNCT
ftr-449	1244	12	.	.	PUNCT
ftr-449	1245	1	the	the	DET
ftr-449	1245	2	comments	comment	NOUN
ftr-449	1245	3	add	add	VERB
ftr-449	1245	4	that	that	SCONJ
ftr-449	1245	5	"	"	PUNCT
ftr-449	1245	6	in	in	ADP
ftr-449	1245	7	the	the	DET
ftr-449	1245	8	typical	typical	ADJ
ftr-449	1245	9	bargain	bargain	NOUN
ftr-449	1245	10	,	,	PUNCT
ftr-449	1245	11	the	the	DET
ftr-449	1245	12	consideration	consideration	NOUN
ftr-449	1245	13	and	and	CCONJ
ftr-449	1245	14	the	the	DET
ftr-449	1245	15	promise	promise	NOUN
ftr-449	1245	16	bear	bear	VERB
ftr-449	1245	17	a	a	DET
ftr-449	1245	18	reciprocal	reciprocal	ADJ
ftr-449	1245	19	relation	relation	NOUN
ftr-449	1245	20	of	of	ADP
ftr-449	1245	21	motive	motive	NOUN
ftr-449	1245	22	or	or	CCONJ
ftr-449	1245	23	inducement	inducement	NOUN
ftr-449	1245	24	:	:	PUNCT
ftr-449	1245	25	the	the	DET
ftr-449	1245	26	consideration	consideration	NOUN
ftr-449	1245	27	induces	induce	VERB
ftr-449	1245	28	the	the	DET
ftr-449	1245	29	making	making	NOUN
ftr-449	1245	30	of	of	ADP
ftr-449	1245	31	the	the	DET
ftr-449	1245	32	promise	promise	NOUN
ftr-449	1245	33	and	and	CCONJ
ftr-449	1245	34	the	the	DET
ftr-449	1245	35	promise	promise	NOUN
ftr-449	1245	36	induces	induce	VERB
ftr-449	1245	37	the	the	DET
ftr-449	1245	38	furnishing	furnishing	NOUN
ftr-449	1245	39	of	of	ADP
ftr-449	1245	40	the	the	DET
ftr-449	1245	41	consideration	consideration	NOUN
ftr-449	1245	42	.	.	PUNCT
ftr-449	1245	43	"	"	PUNCT
ftr-449	1246	1	i	i	PRON
ftr-449	1246	2	d.	d.	PROPN
ftr-449	1246	3	,	,	PUNCT
ftr-449	1246	4	cmt	cmt	PROPN
ftr-449	1246	5	.	.	PUNCT
ftr-449	1247	1	b.	b.	PROPN
ftr-449	1247	2	see	see	PROPN
ftr-449	1247	3	also	also	ADV
ftr-449	1247	4	oliver	oliver	PROPN
ftr-449	1247	5	wendell	wendell	PROPN
ftr-449	1247	6	holmes	holmes	PROPN
ftr-449	1247	7	,	,	PUNCT
ftr-449	1247	8	the	the	DET
ftr-449	1247	9	common	common	ADJ
ftr-449	1247	10	law	law	NOUN
ftr-449	1247	11	230	230	NUM
ftr-449	1247	12	(	(	PUNCT
ftr-449	1247	13	mark	mark	PROPN
ftr-449	1247	14	dewolfe	dewolfe	PROPN
ftr-449	1247	15	howe	howe	PROPN
ftr-449	1247	16	ed	ed	PROPN
ftr-449	1247	17	.	.	PROPN
ftr-449	1247	18	,	,	PUNCT
ftr-449	1247	19	1963	1963	NUM
ftr-449	1247	20	)	)	PUNCT
ftr-449	1247	21	(	(	PUNCT
ftr-449	1247	22	"	"	PUNCT
ftr-449	1247	23	[	[	X
ftr-449	1247	24	i]t	i]t	X
ftr-449	1247	25	is	be	AUX
ftr-449	1247	26	the	the	DET
ftr-449	1247	27	essence	essence	NOUN
ftr-449	1247	28	of	of	ADP
ftr-449	1247	29	a	a	DET
ftr-449	1247	30	consideration	consideration	NOUN
ftr-449	1247	31	,	,	PUNCT
ftr-449	1247	32	that	that	PRON
ftr-449	1247	33	...	...	PUNCT
ftr-449	1248	1	it	it	PRON
ftr-449	1248	2	is	be	AUX
ftr-449	1248	3	given	give	VERB
ftr-449	1248	4	and	and	CCONJ
ftr-449	1248	5	accepted	accept	VERB
ftr-449	1248	6	as	as	ADP
ftr-449	1248	7	the	the	DET
ftr-449	1248	8	motive	motive	NOUN
ftr-449	1248	9	or	or	CCONJ
ftr-449	1248	10	inducement	inducement	NOUN
ftr-449	1248	11	of	of	ADP
ftr-449	1248	12	the	the	DET
ftr-449	1248	13	promise	promise	NOUN
ftr-449	1248	14	"	"	PUNCT
ftr-449	1248	15	)	)	PUNCT
ftr-449	1248	16	.	.	PUNCT
ftr-449	1249	1	for	for	ADP
ftr-449	1249	2	this	this	DET
ftr-449	1249	3	reason	reason	NOUN
ftr-449	1249	4	,	,	PUNCT
ftr-449	1249	5	a	a	DET
ftr-449	1249	6	promise	promise	NOUN
ftr-449	1249	7	made	make	VERB
ftr-449	1249	8	after	after	SCONJ
ftr-449	1249	9	an	an	DET
ftr-449	1249	10	action	action	NOUN
ftr-449	1249	11	has	have	AUX
ftr-449	1249	12	already	already	ADV
ftr-449	1249	13	been	be	AUX
ftr-449	1249	14	performed	perform	VERB
ftr-449	1249	15	is	be	AUX
ftr-449	1249	16	not	not	PART
ftr-449	1249	17	consideration	consideration	NOUN
ftr-449	1249	18	for	for	ADP
ftr-449	1249	19	that	that	DET
ftr-449	1249	20	action	action	NOUN
ftr-449	1249	21	,	,	PUNCT
ftr-449	1249	22	since	since	SCONJ
ftr-449	1249	23	the	the	DET
ftr-449	1249	24	action	action	NOUN
ftr-449	1249	25	was	be	AUX
ftr-449	1249	26	not	not	PART
ftr-449	1249	27	induced	induce	VERB
ftr-449	1249	28	by	by	ADP
ftr-449	1249	29	the	the	DET
ftr-449	1249	30	subsequently	subsequently	ADV
ftr-449	1249	31	-	-	PUNCT
ftr-449	1249	32	made	make	VERB
ftr-449	1249	33	promise	promise	NOUN
ftr-449	1249	34	.	.	PUNCT
ftr-449	1250	1	see	see	VERB
ftr-449	1250	2	e.	e.	PROPN
ftr-449	1250	3	allan	allan	PROPN
ftr-449	1250	4	farnsworth	farnsworth	PROPN
ftr-449	1250	5	,	,	PUNCT
ftr-449	1250	6	contracts	contract	NOUN
ftr-449	1250	7	§	§	PROPN
ftr-449	1250	8	2.7	2.7	NUM
ftr-449	1250	9	(	(	PUNCT
ftr-449	1250	10	3d	3d	NUM
ftr-449	1250	11	ed	ed	NOUN
ftr-449	1250	12	.	.	PROPN
ftr-449	1250	13	1999	1999	NUM
ftr-449	1250	14	)	)	PUNCT
ftr-449	1250	15	.	.	PUNCT
ftr-449	1251	1	in	in	ADP
ftr-449	1251	2	giannini	giannini	PROPN
ftr-449	1251	3	v.	v.	ADP
ftr-449	1251	4	commissioner	commissioner	PROPN
ftr-449	1251	5	,	,	PUNCT
ftr-449	1251	6	148	148	NUM
ftr-449	1251	7	f.2d	f.2d	NOUN
ftr-449	1251	8	285	285	NUM
ftr-449	1251	9	(	(	PUNCT
ftr-449	1251	10	9th	9th	ADJ
ftr-449	1251	11	cir	cir	NOUN
ftr-449	1251	12	.	.	PROPN
ftr-449	1251	13	1945	1945	NUM
ftr-449	1251	14	)	)	PUNCT
ftr-449	1251	15	,	,	PUNCT
ftr-449	1251	16	cert	cert	PROPN
ftr-449	1251	17	.	.	PUNCT
ftr-449	1251	18	denied	deny	VERB
ftr-449	1251	19	,	,	PUNCT
ftr-449	1251	20	326	326	NUM
ftr-449	1251	21	u.s	u.s	PROPN
ftr-449	1251	22	.	.	PROPN
ftr-449	1251	23	730	730	NUM
ftr-449	1251	24	(	(	PUNCT
ftr-449	1251	25	1945	1945	NUM
ftr-449	1251	26	)	)	PUNCT
ftr-449	1251	27	,	,	PUNCT
ftr-449	1251	28	the	the	DET
ftr-449	1251	29	court	court	NOUN
ftr-449	1251	30	adopted	adopt	VERB
ftr-449	1251	31	this	this	DET
ftr-449	1251	32	concept	concept	NOUN
ftr-449	1251	33	of	of	ADP
ftr-449	1251	34	"	"	PUNCT
ftr-449	1251	35	consideration	consideration	NOUN
ftr-449	1251	36	"	"	PUNCT
ftr-449	1251	37	as	as	ADP
ftr-449	1251	38	something	something	PRON
ftr-449	1251	39	"	"	PUNCT
ftr-449	1251	40	bargained	bargain	VERB
ftr-449	1251	41	for	for	ADP
ftr-449	1251	42	"	"	PUNCT
ftr-449	1251	43	in	in	ADP
ftr-449	1251	44	holding	hold	VERB
ftr-449	1251	45	that	that	SCONJ
ftr-449	1251	46	the	the	DET
ftr-449	1251	47	"	"	PUNCT
ftr-449	1251	48	adequate	adequate	ADJ
ftr-449	1251	49	and	and	CCONJ
ftr-449	1251	50	full	full	ADJ
ftr-449	1251	51	consideration	consideration	NOUN
ftr-449	1251	52	"	"	PUNCT
ftr-449	1251	53	exception	exception	NOUN
ftr-449	1251	54	did	do	AUX
ftr-449	1251	55	not	not	PART
ftr-449	1251	56	apply	apply	VERB
ftr-449	1251	57	.	.	PUNCT
ftr-449	1252	1	the	the	DET
ftr-449	1252	2	court	court	NOUN
ftr-449	1252	3	held	hold	VERB
ftr-449	1252	4	that	that	SCONJ
ftr-449	1252	5	decedent	decedent	NOUN
ftr-449	1252	6	's	's	PART
ftr-449	1252	7	transfer	transfer	NOUN
ftr-449	1252	8	to	to	ADP
ftr-449	1252	9	a	a	DET
ftr-449	1252	10	trust	trust	NOUN
ftr-449	1252	11	in	in	ADP
ftr-449	1252	12	which	which	PRON
ftr-449	1252	13	the	the	DET
ftr-449	1252	14	decedent	decedent	NOUN
ftr-449	1252	15	was	be	AUX
ftr-449	1252	16	an	an	DET
ftr-449	1252	17	income	income	NOUN
ftr-449	1252	18	beneficiary	beneficiary	NOUN
ftr-449	1252	19	was	be	AUX
ftr-449	1252	20	not	not	PART
ftr-449	1252	21	in	in	ADP
ftr-449	1252	22	"	"	PUNCT
ftr-449	1252	23	consideration	consideration	NOUN
ftr-449	1252	24	"	"	PUNCT
ftr-449	1252	25	of	of	ADP
ftr-449	1252	26	his	his	PRON
ftr-449	1252	27	parents	parent	NOUN
ftr-449	1252	28	'	'	PART
ftr-449	1252	29	simultaneous	simultaneous	ADJ
ftr-449	1252	30	transfer	transfer	NOUN
ftr-449	1252	31	to	to	ADP
ftr-449	1252	32	the	the	DET
ftr-449	1252	33	trust	trust	NOUN
ftr-449	1252	34	,	,	PUNCT
ftr-449	1252	35	since	since	SCONJ
ftr-449	1252	36	the	the	DET
ftr-449	1252	37	parents	parent	NOUN
ftr-449	1252	38	'	'	PART
ftr-449	1252	39	transfer	transfer	NOUN
ftr-449	1252	40	"	"	PUNCT
ftr-449	1252	41	resulted	result	VERB
ftr-449	1252	42	...	...	PUNCT
ftr-449	1252	43	not	not	PART
ftr-449	1252	44	from	from	ADP
ftr-449	1252	45	bargaining	bargaining	NOUN
ftr-449	1252	46	,	,	PUNCT
ftr-449	1252	47	but	but	CCONJ
ftr-449	1252	48	from	from	ADP
ftr-449	1252	49	...	...	PUNCT
ftr-449	1253	1	[	[	X
ftr-449	1253	2	their	their	PRON
ftr-449	1253	3	]	]	X
ftr-449	1253	4	largess	largess	NOUN
ftr-449	1253	5	.	.	PUNCT
ftr-449	1253	6	"	"	PUNCT
ftr-449	1254	1	i	i	PRON
ftr-449	1254	2	d.	d.	PROPN
ftr-449	1254	3	at	at	ADP
ftr-449	1254	4	287	287	NUM
ftr-449	1254	5	.	.	PUNCT
ftr-449	1255	1	208	208	NUM
ftr-449	1255	2	.	.	PUNCT
ftr-449	1256	1	see	see	VERB
ftr-449	1256	2	ferguson	ferguson	PROPN
ftr-449	1256	3	v.	v.	ADP
ftr-449	1256	4	dickson	dickson	PROPN
ftr-449	1256	5	,	,	PUNCT
ftr-449	1256	6	300	300	NUM
ftr-449	1256	7	f.	f.	NOUN
ftr-449	1256	8	961	961	NUM
ftr-449	1256	9	,	,	PUNCT
ftr-449	1256	10	962	962	NUM
ftr-449	1256	11	(	(	PUNCT
ftr-449	1256	12	3d	3d	PROPN
ftr-449	1256	13	cir	cir	NOUN
ftr-449	1256	14	.	.	PUNCT
ftr-449	1256	15	1924	1924	NUM
ftr-449	1256	16	)	)	PUNCT
ftr-449	1257	1	;	;	PUNCT
ftr-449	1257	2	see	see	VERB
ftr-449	1257	3	mccaughn	mccaughn	PROPN
ftr-449	1257	4	v.	v.	ADP
ftr-449	1257	5	carver	carver	PROPN
ftr-449	1257	6	,	,	PUNCT
ftr-449	1257	7	19	19	NUM
ftr-449	1257	8	f.2d	f.2d	NOUN
ftr-449	1257	9	126	126	NUM
ftr-449	1257	10	(	(	PUNCT
ftr-449	1257	11	3d	3d	PROPN
ftr-449	1257	12	cir	cir	NOUN
ftr-449	1257	13	.	.	PUNCT
ftr-449	1257	14	1927	1927	NUM
ftr-449	1257	15	)	)	PUNCT
ftr-449	1257	16	.	.	PUNCT
ftr-449	1258	1	209	209	NUM
ftr-449	1258	2	.	.	PUNCT
ftr-449	1259	1	see	see	VERB
ftr-449	1259	2	ferguson	ferguson	PROPN
ftr-449	1259	3	,	,	PUNCT
ftr-449	1259	4	300	300	NUM
ftr-449	1259	5	f.	f.	NOUN
ftr-449	1259	6	at	at	ADP
ftr-449	1259	7	962	962	NUM
ftr-449	1259	8	.	.	PUNCT
ftr-449	1260	1	210	210	NUM
ftr-449	1260	2	.	.	PUNCT
ftr-449	1261	1	see	see	VERB
ftr-449	1261	2	i	i	PRON
ftr-449	1261	3	d.	d.	PROPN
ftr-449	1261	4	at	at	ADP
ftr-449	1261	5	962	962	NUM
ftr-449	1261	6	.	.	PUNCT
ftr-449	1262	1	211	211	NUM
ftr-449	1262	2	.	.	PUNCT
ftr-449	1263	1	see	see	VERB
ftr-449	1263	2	i	i	PRON
ftr-449	1263	3	d.	d.	PROPN
ftr-449	1263	4	at	at	ADP
ftr-449	1263	5	963	963	NUM
ftr-449	1263	6	.	.	PUNCT
ftr-449	1264	1	[	[	X
ftr-449	1264	2	vol	vol	NOUN
ftr-449	1264	3	4:8	4:8	NUM
ftr-449	1264	4	estate	estate	NOUN
ftr-449	1264	5	and	and	CCONJ
ftr-449	1264	6	git	git	NOUN
ftr-449	1264	7	tax	tax	NOUN
ftr-449	1264	8	effects	effect	NOUN
ftr-449	1264	9	of	of	ADP
ftr-449	1264	10	selling	sell	VERB
ftr-449	1264	11	a	a	DET
ftr-449	1264	12	remainder	remainder	NOUN
ftr-449	1264	13	congress	congress	NOUN
ftr-449	1264	14	has	have	AUX
ftr-449	1264	15	legislatively	legislatively	ADV
ftr-449	1264	16	overruled	overrule	VERB
ftr-449	1264	17	these	these	DET
ftr-449	1264	18	"	"	PUNCT
ftr-449	1264	19	dower	dower	NOUN
ftr-449	1264	20	"	"	PUNCT
ftr-449	1264	21	cases	case	NOUN
ftr-449	1264	22	.	.	PUNCT
ftr-449	1265	1	what	what	PRON
ftr-449	1265	2	is	be	AUX
ftr-449	1265	3	significant	significant	ADJ
ftr-449	1265	4	is	be	AUX
ftr-449	1265	5	the	the	DET
ftr-449	1265	6	way	way	NOUN
ftr-449	1265	7	it	it	PRON
ftr-449	1265	8	did	do	VERB
ftr-449	1265	9	so	so	ADV
ftr-449	1265	10	.	.	PUNCT
ftr-449	1266	1	congress	congress	PROPN
ftr-449	1266	2	accomplished	accomplish	VERB
ftr-449	1266	3	its	its	PRON
ftr-449	1266	4	objective	objective	NOUN
ftr-449	1266	5	-	-	PUNCT
ftr-449	1266	6	not	not	PART
ftr-449	1266	7	by	by	ADP
ftr-449	1266	8	changing	change	VERB
ftr-449	1266	9	the	the	DET
ftr-449	1266	10	"	"	PUNCT
ftr-449	1266	11	bona	bona	ADJ
ftr-449	1266	12	fide	fide	ADJ
ftr-449	1266	13	sale	sale	NOUN
ftr-449	1266	14	"	"	PUNCT
ftr-449	1266	15	requirement	requirement	NOUN
ftr-449	1266	16	-	-	PUNCT
ftr-449	1266	17	but	but	CCONJ
ftr-449	1266	18	by	by	ADP
ftr-449	1266	19	modifying	modify	VERB
ftr-449	1266	20	the	the	DET
ftr-449	1266	21	"	"	PUNCT
ftr-449	1266	22	consideration	consideration	NOUN
ftr-449	1266	23	"	"	PUNCT
ftr-449	1266	24	requirement	requirement	NOUN
ftr-449	1266	25	:	:	PUNCT
ftr-449	1266	26	first	first	ADV
ftr-449	1266	27	by	by	ADP
ftr-449	1266	28	substituting	substitute	VERB
ftr-449	1266	29	the	the	DET
ftr-449	1266	30	phrase	phrase	NOUN
ftr-449	1266	31	"	"	PUNCT
ftr-449	1266	32	adequate	adequate	ADJ
ftr-449	1266	33	and	and	CCONJ
ftr-449	1266	34	full	full	ADJ
ftr-449	1266	35	consideration	consideration	NOUN
ftr-449	1266	36	"	"	PUNCT
ftr-449	1266	37	for	for	ADP
ftr-449	1266	38	the	the	DET
ftr-449	1266	39	phrase	phrase	NOUN
ftr-449	1266	40	"	"	PUNCT
ftr-449	1266	41	fair	fair	ADJ
ftr-449	1266	42	consideration	consideration	NOUN
ftr-449	1266	43	'	'	PUNCT
ftr-449	1266	44	12	12	NUM
ftr-449	1266	45	and	and	CCONJ
ftr-449	1266	46	then	then	ADV
ftr-449	1266	47	by	by	ADP
ftr-449	1266	48	expressly	expressly	ADV
ftr-449	1266	49	providing	provide	VERB
ftr-449	1266	50	that	that	SCONJ
ftr-449	1266	51	a	a	DET
ftr-449	1266	52	release	release	NOUN
ftr-449	1266	53	of	of	ADP
ftr-449	1266	54	dower	dower	NOUN
ftr-449	1266	55	or	or	CCONJ
ftr-449	1266	56	curtesy	curtesy	ADJ
ftr-449	1266	57	rights	right	NOUN
ftr-449	1266	58	did	do	AUX
ftr-449	1266	59	not	not	PART
ftr-449	1266	60	constitute	constitute	VERB
ftr-449	1266	61	"	"	PUNCT
ftr-449	1266	62	a	a	DET
ftr-449	1266	63	consideration	consideration	NOUN
ftr-449	1266	64	in	in	ADP
ftr-449	1266	65	'	'	PUNCT
ftr-449	1266	66	money	money	NOUN
ftr-449	1266	67	or	or	CCONJ
ftr-449	1266	68	money	money	NOUN
ftr-449	1266	69	's	's	PART
ftr-449	1266	70	worth	worth	NOUN
ftr-449	1266	71	.	.	PUNCT
ftr-449	1267	1	""'2	""'2	PUNCT
ftr-449	1267	2	3	3	NUM
ftr-449	1267	3	in	in	ADP
ftr-449	1267	4	short	short	ADJ
ftr-449	1267	5	,	,	PUNCT
ftr-449	1267	6	congress	congress	PROPN
ftr-449	1267	7	was	be	AUX
ftr-449	1267	8	not	not	PART
ftr-449	1267	9	concerned	concerned	ADJ
ftr-449	1267	10	that	that	SCONJ
ftr-449	1267	11	donative	donative	ADJ
ftr-449	1267	12	-	-	PUNCT
ftr-449	1267	13	tinged	tinge	VERB
ftr-449	1267	14	transactions	transaction	NOUN
ftr-449	1267	15	were	be	AUX
ftr-449	1267	16	considered	consider	VERB
ftr-449	1267	17	"	"	PUNCT
ftr-449	1267	18	bona	bona	ADJ
ftr-449	1267	19	fide	fide	ADJ
ftr-449	1267	20	sale[s	sale[s	PROPN
ftr-449	1267	21	]	]	PUNCT
ftr-449	1267	22	"	"	PUNCT
ftr-449	1267	23	but	but	CCONJ
ftr-449	1267	24	rather	rather	ADV
ftr-449	1267	25	that	that	SCONJ
ftr-449	1267	26	they	they	PRON
ftr-449	1267	27	were	be	AUX
ftr-449	1267	28	found	find	VERB
ftr-449	1267	29	to	to	PART
ftr-449	1267	30	be	be	AUX
ftr-449	1267	31	supported	support	VERB
ftr-449	1267	32	by	by	ADP
ftr-449	1267	33	sufficient	sufficient	ADJ
ftr-449	1267	34	"	"	PUNCT
ftr-449	1267	35	consideration	consideration	NOUN
ftr-449	1267	36	.	.	PUNCT
ftr-449	1267	37	"	"	PUNCT
ftr-449	1268	1	professor	professor	PROPN
ftr-449	1268	2	jordan	jordan	PROPN
ftr-449	1268	3	makes	make	VERB
ftr-449	1268	4	many	many	ADJ
ftr-449	1268	5	telling	tell	VERB
ftr-449	1268	6	points	point	NOUN
ftr-449	1268	7	when	when	SCONJ
ftr-449	1268	8	she	she	PRON
ftr-449	1268	9	argues	argue	VERB
ftr-449	1268	10	as	as	ADP
ftr-449	1268	11	a	a	DET
ftr-449	1268	12	matter	matter	NOUN
ftr-449	1268	13	of	of	ADP
ftr-449	1268	14	policy	policy	NOUN
ftr-449	1268	15	that	that	PRON
ftr-449	1268	16	the	the	DET
ftr-449	1268	17	surviving	surviving	NOUN
ftr-449	1268	18	spouse	spouse	NOUN
ftr-449	1268	19	's	's	PART
ftr-449	1268	20	property	property	NOUN
ftr-449	1268	21	in	in	ADP
ftr-449	1268	22	a	a	DET
ftr-449	1268	23	spousal	spousal	NOUN
ftr-449	1268	24	will	will	AUX
ftr-449	1268	25	election	election	NOUN
ftr-449	1268	26	should	should	AUX
ftr-449	1268	27	be	be	AUX
ftr-449	1268	28	included	include	VERB
ftr-449	1268	29	in	in	ADP
ftr-449	1268	30	her	her	PRON
ftr-449	1268	31	gross	gross	ADJ
ftr-449	1268	32	estate.-'4	estate.-'4	NOUN
ftr-449	1268	33	however	however	ADV
ftr-449	1268	34	,	,	PUNCT
ftr-449	1268	35	this	this	DET
ftr-449	1268	36	result	result	NOUN
ftr-449	1268	37	can	can	AUX
ftr-449	1268	38	not	not	PART
ftr-449	1268	39	be	be	AUX
ftr-449	1268	40	achieved	achieve	VERB
ftr-449	1268	41	by	by	ADP
ftr-449	1268	42	relying	rely	VERB
ftr-449	1268	43	on	on	ADP
ftr-449	1268	44	the	the	DET
ftr-449	1268	45	requirement	requirement	NOUN
ftr-449	1268	46	of	of	ADP
ftr-449	1268	47	a	a	DET
ftr-449	1268	48	"	"	PUNCT
ftr-449	1268	49	bona	bona	ADJ
ftr-449	1268	50	fide	fide	ADJ
ftr-449	1268	51	sale	sale	NOUN
ftr-449	1268	52	.	.	PUNCT
ftr-449	1268	53	"	"	PUNCT
ftr-449	1269	1	2	2	NUM
ftr-449	1269	2	.	.	X
ftr-449	1269	3	a	a	DET
ftr-449	1269	4	spousal	spousal	ADJ
ftr-449	1269	5	election	election	NOUN
ftr-449	1269	6	as	as	ADP
ftr-449	1269	7	mutual	mutual	ADJ
ftr-449	1269	8	,	,	PUNCT
ftr-449	1269	9	but	but	CCONJ
ftr-449	1269	10	separate	separate	ADJ
ftr-449	1269	11	,	,	PUNCT
ftr-449	1269	12	gifts	gift	NOUN
ftr-449	1269	13	by	by	ADP
ftr-449	1269	14	h	h	NOUN
ftr-449	1269	15	and	and	CCONJ
ftr-449	1269	16	w.-in	w.-in	PROPN
ftr-449	1269	17	some	some	DET
ftr-449	1269	18	cases	case	NOUN
ftr-449	1269	19	,	,	PUNCT
ftr-449	1269	20	a	a	DET
ftr-449	1269	21	spousal	spousal	NOUN
ftr-449	1269	22	election	election	NOUN
ftr-449	1269	23	may	may	AUX
ftr-449	1269	24	simply	simply	ADV
ftr-449	1269	25	carry	carry	VERB
ftr-449	1269	26	out	out	ADP
ftr-449	1269	27	the	the	DET
ftr-449	1269	28	dispositive	dispositive	ADJ
ftr-449	1269	29	plans	plan	NOUN
ftr-449	1269	30	that	that	PRON
ftr-449	1269	31	each	each	DET
ftr-449	1269	32	spousehad	spousehad	VERB
ftr-449	1269	33	already	already	ADV
ftr-449	1269	34	individually	individually	ADV
ftr-449	1269	35	decided	decide	VERB
ftr-449	1269	36	upon	upon	SCONJ
ftr-449	1269	37	.	.	PUNCT
ftr-449	1270	1	where	where	SCONJ
ftr-449	1270	2	this	this	PRON
ftr-449	1270	3	is	be	AUX
ftr-449	1270	4	true	true	ADJ
ftr-449	1270	5	,	,	PUNCT
ftr-449	1270	6	it	it	PRON
ftr-449	1270	7	is	be	AUX
ftr-449	1270	8	wrong	wrong	ADJ
ftr-449	1270	9	to	to	PART
ftr-449	1270	10	say	say	VERB
ftr-449	1270	11	that	that	SCONJ
ftr-449	1270	12	h	h	PROPN
ftr-449	1270	13	and	and	CCONJ
ftr-449	1270	14	w	w	PROPN
ftr-449	1270	15	are	be	AUX
ftr-449	1270	16	exchanging	exchange	VERB
ftr-449	1270	17	property	property	NOUN
ftr-449	1270	18	in	in	ADP
ftr-449	1270	19	"	"	PUNCT
ftr-449	1270	20	consideration	consideration	NOUN
ftr-449	1270	21	"	"	PUNCT
ftr-449	1270	22	of	of	ADP
ftr-449	1270	23	each	each	DET
ftr-449	1270	24	other	other	ADJ
ftr-449	1270	25	's	's	PART
ftr-449	1270	26	transfer	transfer	NOUN
ftr-449	1270	27	,	,	PUNCT
ftr-449	1270	28	since	since	SCONJ
ftr-449	1270	29	their	their	PRON
ftr-449	1270	30	respective	respective	ADJ
ftr-449	1270	31	transfers	transfer	NOUN
ftr-449	1270	32	are	be	AUX
ftr-449	1270	33	not	not	PART
ftr-449	1270	34	induced	induce	VERB
ftr-449	1270	35	by	by	ADP
ftr-449	1270	36	the	the	DET
ftr-449	1270	37	reciprocal	reciprocal	ADJ
ftr-449	1270	38	transfer	transfer	NOUN
ftr-449	1270	39	of	of	ADP
ftr-449	1270	40	the	the	DET
ftr-449	1270	41	other	other	ADJ
ftr-449	1270	42	.	.	PUNCT
ftr-449	1271	1	they	they	PRON
ftr-449	1271	2	are	be	AUX
ftr-449	1271	3	merely	merely	ADV
ftr-449	1271	4	doing	do	VERB
ftr-449	1271	5	what	what	PRON
ftr-449	1271	6	they	they	PRON
ftr-449	1271	7	would	would	AUX
ftr-449	1271	8	have	have	AUX
ftr-449	1271	9	done	do	VERB
ftr-449	1271	10	in	in	ADP
ftr-449	1271	11	any	any	DET
ftr-449	1271	12	event	event	NOUN
ftr-449	1271	13	.	.	PUNCT
ftr-449	1272	1	where	where	SCONJ
ftr-449	1272	2	this	this	PRON
ftr-449	1272	3	is	be	AUX
ftr-449	1272	4	the	the	DET
ftr-449	1272	5	case	case	NOUN
ftr-449	1272	6	,	,	PUNCT
ftr-449	1272	7	neither	neither	CCONJ
ftr-449	1272	8	w	w	NOUN
ftr-449	1272	9	nor	nor	CCONJ
ftr-449	1272	10	her	her	PRON
ftr-449	1272	11	estate	estate	NOUN
ftr-449	1272	12	should	should	AUX
ftr-449	1272	13	be	be	AUX
ftr-449	1272	14	allowed	allow	VERB
ftr-449	1272	15	any	any	PRON
ftr-449	1272	16	of	of	ADP
ftr-449	1272	17	the	the	DET
ftr-449	1272	18	offsets	offset	NOUN
ftr-449	1272	19	or	or	CCONJ
ftr-449	1272	20	exclusions	exclusion	NOUN
ftr-449	1272	21	provided	provide	VERB
ftr-449	1272	22	for	for	ADP
ftr-449	1272	23	under	under	ADP
ftr-449	1272	24	sections	section	NOUN
ftr-449	1272	25	2512(b	2512(b	NUM
ftr-449	1272	26	)	)	PUNCT
ftr-449	1272	27	,	,	PUNCT
ftr-449	1272	28	2043	2043	NUM
ftr-449	1272	29	,	,	PUNCT
ftr-449	1272	30	and	and	CCONJ
ftr-449	1272	31	2036	2036	NUM
ftr-449	1272	32	.	.	PUNCT
ftr-449	1273	1	these	these	DET
ftr-449	1273	2	provisions	provision	NOUN
ftr-449	1273	3	apply	apply	VERB
ftr-449	1273	4	when	when	SCONJ
ftr-449	1273	5	a	a	DET
ftr-449	1273	6	transferor	transferor	NOUN
ftr-449	1273	7	receives	receive	VERB
ftr-449	1273	8	"	"	PUNCT
ftr-449	1273	9	consideration	consideration	NOUN
ftr-449	1273	10	"	"	PUNCT
ftr-449	1273	11	for	for	ADP
ftr-449	1273	12	his	his	PRON
ftr-449	1273	13	transfer	transfer	NOUN
ftr-449	1273	14	.	.	PUNCT
ftr-449	1274	1	in	in	ADP
ftr-449	1274	2	tax	tax	NOUN
ftr-449	1274	3	law	law	NOUN
ftr-449	1274	4	,	,	PUNCT
ftr-449	1274	5	substance	substance	NOUN
ftr-449	1274	6	prevails	prevail	VERB
ftr-449	1274	7	over	over	ADP
ftr-449	1274	8	form	form	NOUN
ftr-449	1274	9	and	and	CCONJ
ftr-449	1274	10	the	the	DET
ftr-449	1274	11	amounts	amount	NOUN
ftr-449	1274	12	the	the	DET
ftr-449	1274	13	transferor	transferor	NOUN
ftr-449	1274	14	receives	receive	VERB
ftr-449	1274	15	must	must	AUX
ftr-449	1274	16	be	be	AUX
ftr-449	1274	17	real	real	ADJ
ftr-449	1274	18	"	"	PUNCT
ftr-449	1274	19	consideration	consideration	NOUN
ftr-449	1274	20	,	,	PUNCT
ftr-449	1274	21	"	"	PUNCT
ftr-449	1274	22	that	that	PRON
ftr-449	1274	23	is	be	AUX
ftr-449	1274	24	,	,	PUNCT
ftr-449	1274	25	they	they	PRON
ftr-449	1274	26	must	must	AUX
ftr-449	1274	27	be	be	AUX
ftr-449	1274	28	the	the	DET
ftr-449	1274	29	actual	actual	ADJ
ftr-449	1274	30	"	"	PUNCT
ftr-449	1274	31	inducement	inducement	NOUN
ftr-449	1274	32	"	"	PUNCT
ftr-449	1274	33	or	or	CCONJ
ftr-449	1274	34	"	"	PUNCT
ftr-449	1274	35	motivation	motivation	NOUN
ftr-449	1274	36	"	"	PUNCT
ftr-449	1274	37	for	for	ADP
ftr-449	1274	38	her	her	PRON
ftr-449	1274	39	transfer.15	transfer.15	NOUN
ftr-449	1274	40	if	if	SCONJ
ftr-449	1274	41	her	her	PRON
ftr-449	1274	42	transfers	transfer	NOUN
ftr-449	1274	43	are	be	AUX
ftr-449	1274	44	in	in	ADP
ftr-449	1274	45	fact	fact	NOUN
ftr-449	1274	46	"	"	PUNCT
ftr-449	1274	47	gifts	gift	NOUN
ftr-449	1274	48	"	"	PUNCT
ftr-449	1274	49	she	she	PRON
ftr-449	1274	50	would	would	AUX
ftr-449	1274	51	have	have	VERB
ftr-449	1274	52	212	212	NUM
ftr-449	1274	53	.	.	PUNCT
ftr-449	1275	1	merrill	merrill	PROPN
ftr-449	1275	2	v.	v.	PROPN
ftr-449	1275	3	fahs	fah	NOUN
ftr-449	1275	4	,	,	PUNCT
ftr-449	1275	5	324	324	NUM
ftr-449	1275	6	u.s	u.s	PROPN
ftr-449	1275	7	.	.	PROPN
ftr-449	1275	8	308	308	NUM
ftr-449	1275	9	,	,	PUNCT
ftr-449	1275	10	312	312	NUM
ftr-449	1275	11	(	(	PUNCT
ftr-449	1275	12	1945	1945	NUM
ftr-449	1275	13	)	)	PUNCT
ftr-449	1275	14	.	.	PUNCT
ftr-449	1276	1	since	since	SCONJ
ftr-449	1276	2	courts	court	NOUN
ftr-449	1276	3	had	have	AUX
ftr-449	1276	4	held	hold	VERB
ftr-449	1276	5	that	that	SCONJ
ftr-449	1276	6	"	"	PUNCT
ftr-449	1276	7	'	'	PUNCT
ftr-449	1276	8	fair	fair	ADJ
ftr-449	1276	9	consideration	consideration	NOUN
ftr-449	1276	10	'	'	PUNCT
ftr-449	1276	11	included	include	VERB
ftr-449	1276	12	the	the	DET
ftr-449	1276	13	relinquishment	relinquishment	NOUN
ftr-449	1276	14	of	of	ADP
ftr-449	1276	15	dower	dower	NOUN
ftr-449	1276	16	rights	right	NOUN
ftr-449	1276	17	,	,	PUNCT
ftr-449	1276	18	"	"	PUNCT
ftr-449	1276	19	congress	congress	PROPN
ftr-449	1276	20	was	be	AUX
ftr-449	1276	21	"	"	PUNCT
ftr-449	1276	22	led	lead	VERB
ftr-449	1276	23	...	...	PUNCT
ftr-449	1276	24	to	to	PART
ftr-449	1276	25	substitute	substitute	VERB
ftr-449	1276	26	in	in	ADP
ftr-449	1276	27	the	the	DET
ftr-449	1276	28	1926	1926	NUM
ftr-449	1276	29	revenue	revenue	NOUN
ftr-449	1276	30	act	act	PROPN
ftr-449	1276	31	,	,	PUNCT
ftr-449	1276	32	the	the	DET
ftr-449	1276	33	words	word	NOUN
ftr-449	1276	34	'	'	PUNCT
ftr-449	1276	35	adequate	adequate	ADJ
ftr-449	1276	36	and	and	CCONJ
ftr-449	1276	37	full	full	ADJ
ftr-449	1276	38	consideration	consideration	NOUN
ftr-449	1276	39	.	.	PUNCT
ftr-449	1276	40	'	'	PUNCT
ftr-449	1276	41	.	.	PUNCT
ftr-449	1276	42	.	.	PUNCT
ftr-449	1276	43	.	.	PUNCT
ftr-449	1277	1	congress	congress	PROPN
ftr-449	1277	2	undoubtedly	undoubtedly	ADV
ftr-449	1277	3	intended	intend	VERB
ftr-449	1277	4	the	the	DET
ftr-449	1277	5	requirement	requirement	NOUN
ftr-449	1277	6	of	of	ADP
ftr-449	1277	7	'	'	PUNCT
ftr-449	1277	8	adequate	adequate	ADJ
ftr-449	1277	9	and	and	CCONJ
ftr-449	1277	10	full	full	ADJ
ftr-449	1277	11	consideration	consideration	NOUN
ftr-449	1277	12	'	'	PUNCT
ftr-449	1277	13	to	to	PART
ftr-449	1277	14	exclude	exclude	VERB
ftr-449	1277	15	relinquishment	relinquishment	NOUN
ftr-449	1277	16	of	of	ADP
ftr-449	1277	17	dower	dower	NOUN
ftr-449	1277	18	and	and	CCONJ
ftr-449	1277	19	other	other	ADJ
ftr-449	1277	20	marital	marital	ADJ
ftr-449	1277	21	rights	right	NOUN
ftr-449	1277	22	.	.	PUNCT
ftr-449	1277	23	"	"	PUNCT
ftr-449	1278	1	i	i	PRON
ftr-449	1278	2	d.	d.	PROPN
ftr-449	1278	3	at	at	ADP
ftr-449	1278	4	312	312	NUM
ftr-449	1278	5	.	.	PUNCT
ftr-449	1278	6	see	see	VERB
ftr-449	1278	7	also	also	ADV
ftr-449	1278	8	commissioner	commissioner	PROPN
ftr-449	1278	9	v.	v.	ADP
ftr-449	1278	10	bristol	bristol	PROPN
ftr-449	1278	11	,	,	PUNCT
ftr-449	1278	12	121	121	NUM
ftr-449	1278	13	f.2d	f.2d	SYM
ftr-449	1278	14	129	129	NUM
ftr-449	1278	15	(	(	PUNCT
ftr-449	1278	16	1st	1st	ADJ
ftr-449	1278	17	cir	cir	NOUN
ftr-449	1278	18	.	.	PROPN
ftr-449	1278	19	1941	1941	NUM
ftr-449	1278	20	)	)	PUNCT
ftr-449	1278	21	and	and	CCONJ
ftr-449	1278	22	empire	empire	PROPN
ftr-449	1278	23	trust	trust	PROPN
ftr-449	1278	24	co.	co.	PROPN
ftr-449	1279	1	v.	v.	PROPN
ftr-449	1279	2	commissioner	commissioner	PROPN
ftr-449	1279	3	.	.	PUNCT
ftr-449	1280	1	94	94	NUM
ftr-449	1280	2	f.2d	f.2d	PUNCT
ftr-449	1280	3	307	307	NUM
ftr-449	1280	4	(	(	PUNCT
ftr-449	1280	5	4th	4th	ADJ
ftr-449	1280	6	cir	cir	NOUN
ftr-449	1280	7	.	.	PROPN
ftr-449	1280	8	1938	1938	NUM
ftr-449	1280	9	)	)	PUNCT
ftr-449	1281	1	(	(	PUNCT
ftr-449	1281	2	holding	hold	VERB
ftr-449	1281	3	that	that	SCONJ
ftr-449	1281	4	the	the	DET
ftr-449	1281	5	"	"	PUNCT
ftr-449	1281	6	adequate	adequate	ADJ
ftr-449	1281	7	and	and	CCONJ
ftr-449	1281	8	full	full	ADJ
ftr-449	1281	9	consideration	consideration	NOUN
ftr-449	1281	10	"	"	PUNCT
ftr-449	1281	11	language	language	NOUN
ftr-449	1281	12	required	require	VERB
ftr-449	1281	13	that	that	SCONJ
ftr-449	1281	14	property	property	NOUN
ftr-449	1281	15	the	the	DET
ftr-449	1281	16	decedent	decedent	NOUN
ftr-449	1281	17	had	have	AUX
ftr-449	1281	18	transferred	transfer	VERB
ftr-449	1281	19	in	in	ADP
ftr-449	1281	20	exchange	exchange	NOUN
ftr-449	1281	21	for	for	ADP
ftr-449	1281	22	release	release	NOUN
ftr-449	1281	23	of	of	ADP
ftr-449	1281	24	his	his	PRON
ftr-449	1281	25	spouse	spouse	NOUN
ftr-449	1281	26	's	's	PART
ftr-449	1281	27	marital	marital	ADJ
ftr-449	1281	28	rights	right	NOUN
ftr-449	1281	29	be	be	AUX
ftr-449	1281	30	included	include	VERB
ftr-449	1281	31	in	in	ADP
ftr-449	1281	32	his	his	PRON
ftr-449	1281	33	gross	gross	ADJ
ftr-449	1281	34	estate	estate	NOUN
ftr-449	1281	35	)	)	PUNCT
ftr-449	1281	36	.	.	PUNCT
ftr-449	1282	1	213	213	NUM
ftr-449	1282	2	.	.	PUNCT
ftr-449	1283	1	revenue	revenue	NOUN
ftr-449	1283	2	act	act	NOUN
ftr-449	1283	3	of	of	ADP
ftr-449	1283	4	1932	1932	NUM
ftr-449	1283	5	,	,	PUNCT
ftr-449	1283	6	pub	pub	NOUN
ftr-449	1283	7	.	.	PUNCT
ftr-449	1284	1	l.	l.	PROPN
ftr-449	1284	2	no	no	INTJ
ftr-449	1284	3	.	.	PROPN
ftr-449	1285	1	72	72	NUM
ftr-449	1285	2	-	-	SYM
ftr-449	1285	3	54	54	NUM
ftr-449	1285	4	,	,	PUNCT
ftr-449	1285	5	ch	ch	NOUN
ftr-449	1285	6	.	.	PROPN
ftr-449	1285	7	209	209	NUM
ftr-449	1285	8	,	,	PUNCT
ftr-449	1285	9	§	§	PROPN
ftr-449	1285	10	804	804	NUM
ftr-449	1285	11	,	,	PUNCT
ftr-449	1285	12	47	47	NUM
ftr-449	1285	13	stat	stat	NOUN
ftr-449	1285	14	.	.	PUNCT
ftr-449	1286	1	169	169	NUM
ftr-449	1286	2	,	,	PUNCT
ftr-449	1286	3	280	280	NUM
ftr-449	1286	4	(	(	PUNCT
ftr-449	1286	5	1932	1932	NUM
ftr-449	1286	6	)	)	PUNCT
ftr-449	1286	7	(	(	PUNCT
ftr-449	1286	8	amending	amend	VERB
ftr-449	1286	9	the	the	DET
ftr-449	1286	10	revenue	revenue	NOUN
ftr-449	1286	11	act	act	NOUN
ftr-449	1286	12	of	of	ADP
ftr-449	1286	13	1926	1926	NUM
ftr-449	1286	14	,	,	PUNCT
ftr-449	1286	15	ch	ch	NOUN
ftr-449	1286	16	.	.	PROPN
ftr-449	1286	17	27	27	NUM
ftr-449	1286	18	,	,	PUNCT
ftr-449	1286	19	§	§	PROPN
ftr-449	1286	20	303(d	303(d	PROPN
ftr-449	1286	21	)	)	PUNCT
ftr-449	1286	22	,	,	PUNCT
ftr-449	1286	23	44	44	NUM
ftr-449	1286	24	stat	stat	NOUN
ftr-449	1286	25	.	.	PUNCT
ftr-449	1287	1	9,73	9,73	NOUN
ftr-449	1287	2	(	(	PUNCT
ftr-449	1287	3	1926	1926	NUM
ftr-449	1287	4	)	)	PUNCT
ftr-449	1287	5	)	)	PUNCT
ftr-449	1287	6	.	.	PUNCT
ftr-449	1288	1	however	however	ADV
ftr-449	1288	2	.	.	PUNCT
ftr-449	1289	1	the	the	DET
ftr-449	1289	2	courts	court	NOUN
ftr-449	1289	3	held	hold	VERB
ftr-449	1289	4	that	that	SCONJ
ftr-449	1289	5	this	this	DET
ftr-449	1289	6	change	change	NOUN
ftr-449	1289	7	was	be	AUX
ftr-449	1289	8	merely	merely	ADV
ftr-449	1289	9	declaratory	declaratory	ADJ
ftr-449	1289	10	of	of	ADP
ftr-449	1289	11	what	what	PRON
ftr-449	1289	12	the	the	DET
ftr-449	1289	13	law	law	NOUN
ftr-449	1289	14	had	have	AUX
ftr-449	1289	15	been	be	AUX
ftr-449	1289	16	under	under	ADP
ftr-449	1289	17	the	the	DET
ftr-449	1289	18	"	"	PUNCT
ftr-449	1289	19	adequate	adequate	ADJ
ftr-449	1289	20	and	and	CCONJ
ftr-449	1289	21	full	full	ADJ
ftr-449	1289	22	consideration	consideration	NOUN
ftr-449	1289	23	"	"	PUNCT
ftr-449	1289	24	language	language	NOUN
ftr-449	1289	25	and	and	CCONJ
ftr-449	1289	26	that	that	SCONJ
ftr-449	1289	27	congress	congress	PROPN
ftr-449	1289	28	had	have	AUX
ftr-449	1289	29	acted	act	VERB
ftr-449	1289	30	out	out	ADP
ftr-449	1289	31	of	of	ADP
ftr-449	1289	32	an	an	DET
ftr-449	1289	33	excess	excess	NOUN
ftr-449	1289	34	of	of	ADP
ftr-449	1289	35	caution	caution	NOUN
ftr-449	1289	36	.	.	PUNCT
ftr-449	1290	1	see	see	VERB
ftr-449	1290	2	commissioner	commissioner	NOUN
ftr-449	1290	3	v.	v.	ADP
ftr-449	1290	4	bristol	bristol	PROPN
ftr-449	1290	5	,	,	PUNCT
ftr-449	1290	6	121	121	NUM
ftr-449	1290	7	f.2d	f.2d	X
ftr-449	1290	8	at	at	ADP
ftr-449	1290	9	135	135	NUM
ftr-449	1290	10	;	;	PUNCT
ftr-449	1290	11	see	see	VERB
ftr-449	1290	12	empire	empire	PROPN
ftr-449	1290	13	trust	trust	PROPN
ftr-449	1290	14	co.	co.	PROPN
ftr-449	1291	1	v.	v.	PROPN
ftr-449	1291	2	commissioner	commissioner	PROPN
ftr-449	1291	3	,	,	PUNCT
ftr-449	1291	4	94	94	NUM
ftr-449	1291	5	f.2d	f.2d	X
ftr-449	1291	6	at	at	ADP
ftr-449	1291	7	309	309	NUM
ftr-449	1291	8	-	-	SYM
ftr-449	1291	9	10	10	NUM
ftr-449	1291	10	.	.	PUNCT
ftr-449	1292	1	214	214	NUM
ftr-449	1292	2	.	.	PUNCT
ftr-449	1293	1	see	see	VERB
ftr-449	1293	2	jordan	jordan	PROPN
ftr-449	1293	3	,	,	PUNCT
ftr-449	1293	4	supra	supra	PROPN
ftr-449	1293	5	note	note	PROPN
ftr-449	1293	6	58	58	NUM
ftr-449	1293	7	,	,	PUNCT
ftr-449	1293	8	at	at	ADP
ftr-449	1293	9	720	720	NUM
ftr-449	1293	10	-	-	SYM
ftr-449	1293	11	23	23	NUM
ftr-449	1293	12	.	.	PUNCT
ftr-449	1294	1	215	215	NUM
ftr-449	1294	2	.	.	PUNCT
ftr-449	1295	1	see	see	VERB
ftr-449	1295	2	supra	supra	PROPN
ftr-449	1295	3	notes	note	VERB
ftr-449	1295	4	206	206	NUM
ftr-449	1295	5	-	-	SYM
ftr-449	1295	6	07	07	NUM
ftr-449	1295	7	and	and	CCONJ
ftr-449	1295	8	accompanying	accompany	VERB
ftr-449	1295	9	text	text	NOUN
ftr-449	1295	10	.	.	PUNCT
ftr-449	1296	1	19991	19991	NUM
ftr-449	1296	2	florida	florida	PROPN
ftr-449	1296	3	tax	tax	NOUN
ftr-449	1296	4	review	review	NOUN
ftr-449	1296	5	made	make	VERB
ftr-449	1296	6	in	in	ADP
ftr-449	1296	7	any	any	DET
ftr-449	1296	8	event	event	NOUN
ftr-449	1296	9	,	,	PUNCT
ftr-449	1296	10	then	then	ADV
ftr-449	1296	11	she	she	PRON
ftr-449	1296	12	did	do	AUX
ftr-449	1296	13	not	not	PART
ftr-449	1296	14	make	make	VERB
ftr-449	1296	15	the	the	DET
ftr-449	1296	16	transfers	transfer	NOUN
ftr-449	1296	17	in	in	ADP
ftr-449	1296	18	"	"	PUNCT
ftr-449	1296	19	consideration	consideration	NOUN
ftr-449	1296	20	"	"	PUNCT
ftr-449	1296	21	of	of	ADP
ftr-449	1296	22	the	the	DET
ftr-449	1296	23	other	other	ADJ
ftr-449	1296	24	party	party	NOUN
ftr-449	1296	25	's	's	PART
ftr-449	1296	26	transfer	transfer	NOUN
ftr-449	1296	27	,	,	PUNCT
ftr-449	1296	28	and	and	CCONJ
ftr-449	1296	29	no	no	DET
ftr-449	1296	30	offset	offset	NOUN
ftr-449	1296	31	or	or	CCONJ
ftr-449	1296	32	exclusion	exclusion	NOUN
ftr-449	1296	33	is	be	AUX
ftr-449	1296	34	allowed	allow	VERB
ftr-449	1296	35	.	.	PUNCT
ftr-449	1297	1	where	where	SCONJ
ftr-449	1297	2	this	this	DET
ftr-449	1297	3	analysis	analysis	NOUN
ftr-449	1297	4	applies	apply	VERB
ftr-449	1297	5	,	,	PUNCT
ftr-449	1297	6	the	the	DET
ftr-449	1297	7	tax	tax	NOUN
ftr-449	1297	8	consequences	consequence	NOUN
ftr-449	1297	9	of	of	ADP
ftr-449	1297	10	a	a	DET
ftr-449	1297	11	spousal	spousal	NOUN
ftr-449	1297	12	election	election	NOUN
ftr-449	1297	13	are	be	AUX
ftr-449	1297	14	as	as	SCONJ
ftr-449	1297	15	follows	follow	VERB
ftr-449	1297	16	:	:	PUNCT
ftr-449	1297	17	w	w	PROPN
ftr-449	1297	18	's	's	PART
ftr-449	1297	19	establishment	establishment	NOUN
ftr-449	1297	20	of	of	ADP
ftr-449	1297	21	w	w	PROPN
ftr-449	1297	22	trust	trust	PROPN
ftr-449	1297	23	constitutes	constitute	VERB
ftr-449	1297	24	a	a	DET
ftr-449	1297	25	completed	complete	VERB
ftr-449	1297	26	gift	gift	NOUN
ftr-449	1297	27	of	of	ADP
ftr-449	1297	28	a	a	DET
ftr-449	1297	29	remainder	remainder	NOUN
ftr-449	1297	30	to	to	ADP
ftr-449	1297	31	c.	c.	NOUN
ftr-449	1297	32	since	since	SCONJ
ftr-449	1297	33	c	c	PROPN
ftr-449	1297	34	is	be	AUX
ftr-449	1297	35	w	w	PROPN
ftr-449	1297	36	's	's	PART
ftr-449	1297	37	child	child	NOUN
ftr-449	1297	38	,	,	PUNCT
ftr-449	1297	39	section	section	NOUN
ftr-449	1297	40	2702	2702	NUM
ftr-449	1297	41	will	will	AUX
ftr-449	1297	42	apply	apply	VERB
ftr-449	1297	43	and	and	CCONJ
ftr-449	1297	44	w	w	NOUN
ftr-449	1297	45	will	will	AUX
ftr-449	1297	46	be	be	AUX
ftr-449	1297	47	taxed	tax	VERB
ftr-449	1297	48	on	on	ADP
ftr-449	1297	49	the	the	DET
ftr-449	1297	50	entire	entire	ADJ
ftr-449	1297	51	value	value	NOUN
ftr-449	1297	52	of	of	ADP
ftr-449	1297	53	the	the	DET
ftr-449	1297	54	property	property	NOUN
ftr-449	1297	55	placed	place	VERB
ftr-449	1297	56	in	in	ADP
ftr-449	1297	57	w	w	PROPN
ftr-449	1297	58	trust	trust	NOUN
ftr-449	1297	59	unless	unless	SCONJ
ftr-449	1297	60	her	her	PRON
ftr-449	1297	61	interest	interest	NOUN
ftr-449	1297	62	is	be	AUX
ftr-449	1297	63	a	a	DET
ftr-449	1297	64	qualified	qualified	ADJ
ftr-449	1297	65	interest	interest	NOUN
ftr-449	1297	66	.	.	PUNCT
ftr-449	1298	1	since	since	SCONJ
ftr-449	1298	2	w	w	PROPN
ftr-449	1298	3	's	's	PART
ftr-449	1298	4	transfer	transfer	NOUN
ftr-449	1298	5	of	of	ADP
ftr-449	1298	6	the	the	DET
ftr-449	1298	7	remainder	remainder	NOUN
ftr-449	1298	8	to	to	ADP
ftr-449	1298	9	c	c	PROPN
ftr-449	1298	10	was	be	AUX
ftr-449	1298	11	not	not	PART
ftr-449	1298	12	induced	induce	VERB
ftr-449	1298	13	by	by	ADP
ftr-449	1298	14	,	,	PUNCT
ftr-449	1298	15	or	or	CCONJ
ftr-449	1298	16	put	put	VERB
ftr-449	1298	17	differently	differently	ADV
ftr-449	1298	18	,	,	PUNCT
ftr-449	1298	19	was	be	AUX
ftr-449	1298	20	not	not	PART
ftr-449	1298	21	made	make	VERB
ftr-449	1298	22	in	in	ADP
ftr-449	1298	23	"	"	PUNCT
ftr-449	1298	24	consideration	consideration	NOUN
ftr-449	1298	25	"	"	PUNCT
ftr-449	1298	26	of	of	ADP
ftr-449	1298	27	her	she	PRON
ftr-449	1298	28	receiving	receive	VERB
ftr-449	1298	29	a	a	DET
ftr-449	1298	30	life	life	NOUN
ftr-449	1298	31	estate	estate	NOUN
ftr-449	1298	32	,	,	PUNCT
ftr-449	1298	33	neither	neither	CCONJ
ftr-449	1298	34	the	the	DET
ftr-449	1298	35	exception	exception	NOUN
ftr-449	1298	36	under	under	ADP
ftr-449	1298	37	section	section	NOUN
ftr-449	1298	38	2036	2036	NUM
ftr-449	1298	39	nor	nor	CCONJ
ftr-449	1298	40	the	the	DET
ftr-449	1298	41	offset	offset	NOUN
ftr-449	1298	42	under	under	ADP
ftr-449	1298	43	section	section	NOUN
ftr-449	1298	44	2043	2043	NUM
ftr-449	1298	45	will	will	AUX
ftr-449	1298	46	apply	apply	VERB
ftr-449	1298	47	.	.	PUNCT
ftr-449	1299	1	this	this	DET
ftr-449	1299	2	analysis	analysis	NOUN
ftr-449	1299	3	may	may	AUX
ftr-449	1299	4	also	also	ADV
ftr-449	1299	5	solve	solve	VERB
ftr-449	1299	6	the	the	DET
ftr-449	1299	7	income	income	NOUN
ftr-449	1299	8	tax	tax	NOUN
ftr-449	1299	9	problem	problem	NOUN
ftr-449	1299	10	:	:	PUNCT
ftr-449	1299	11	since	since	SCONJ
ftr-449	1299	12	w	w	PROPN
ftr-449	1299	13	's	's	PART
ftr-449	1299	14	transfer	transfer	NOUN
ftr-449	1299	15	of	of	ADP
ftr-449	1299	16	a	a	DET
ftr-449	1299	17	remainder	remainder	NOUN
ftr-449	1299	18	to	to	ADP
ftr-449	1299	19	c	c	PROPN
ftr-449	1299	20	was	be	AUX
ftr-449	1299	21	not	not	PART
ftr-449	1299	22	made	make	VERB
ftr-449	1299	23	in	in	ADP
ftr-449	1299	24	an	an	DET
ftr-449	1299	25	"	"	PUNCT
ftr-449	1299	26	exchange	exchange	NOUN
ftr-449	1299	27	"	"	PUNCT
ftr-449	1299	28	but	but	CCONJ
ftr-449	1299	29	rather	rather	ADV
ftr-449	1299	30	as	as	ADP
ftr-449	1299	31	a	a	DET
ftr-449	1299	32	"	"	PUNCT
ftr-449	1299	33	gift	gift	NOUN
ftr-449	1299	34	,	,	PUNCT
ftr-449	1299	35	"	"	PUNCT
ftr-449	1299	36	there	there	PRON
ftr-449	1299	37	is	be	VERB
ftr-449	1299	38	no	no	DET
ftr-449	1299	39	taxable	taxable	ADJ
ftr-449	1299	40	event	event	NOUN
ftr-449	1299	41	.	.	PUNCT
ftr-449	1300	1	16	16	NUM
ftr-449	1301	1	the	the	DET
ftr-449	1301	2	weakness	weakness	NOUN
ftr-449	1301	3	of	of	ADP
ftr-449	1301	4	the	the	DET
ftr-449	1301	5	foregoing	forego	VERB
ftr-449	1301	6	analysis	analysis	NOUN
ftr-449	1301	7	is	be	AUX
ftr-449	1301	8	its	its	PRON
ftr-449	1301	9	failure	failure	NOUN
ftr-449	1301	10	to	to	PART
ftr-449	1301	11	recognize	recognize	VERB
ftr-449	1301	12	the	the	DET
ftr-449	1301	13	amount	amount	NOUN
ftr-449	1301	14	of	of	ADP
ftr-449	1301	15	real	real	ADJ
ftr-449	1301	16	bargaining	bargaining	NOUN
ftr-449	1301	17	and	and	CCONJ
ftr-449	1301	18	even	even	ADV
ftr-449	1301	19	coercion	coercion	NOUN
ftr-449	1301	20	often	often	ADV
ftr-449	1301	21	involved	involve	VERB
ftr-449	1301	22	in	in	ADP
ftr-449	1301	23	spousal	spousal	NOUN
ftr-449	1301	24	elections	election	NOUN
ftr-449	1301	25	.	.	PUNCT
ftr-449	1302	1	the	the	DET
ftr-449	1302	2	above	above	ADJ
ftr-449	1302	3	analysis	analysis	NOUN
ftr-449	1302	4	implicitly	implicitly	ADV
ftr-449	1302	5	assumes	assume	VERB
ftr-449	1302	6	that	that	SCONJ
ftr-449	1302	7	each	each	DET
ftr-449	1302	8	party	party	NOUN
ftr-449	1302	9	would	would	AUX
ftr-449	1302	10	have	have	AUX
ftr-449	1302	11	made	make	VERB
ftr-449	1302	12	their	their	PRON
ftr-449	1302	13	transfers	transfer	NOUN
ftr-449	1302	14	irrespective	irrespective	ADV
ftr-449	1302	15	of	of	ADP
ftr-449	1302	16	what	what	PRON
ftr-449	1302	17	the	the	DET
ftr-449	1302	18	other	other	ADJ
ftr-449	1302	19	did	do	AUX
ftr-449	1302	20	.	.	PUNCT
ftr-449	1303	1	in	in	ADP
ftr-449	1303	2	fact	fact	NOUN
ftr-449	1303	3	,	,	PUNCT
ftr-449	1303	4	the	the	DET
ftr-449	1303	5	election	election	NOUN
ftr-449	1303	6	posed	pose	VERB
ftr-449	1303	7	to	to	PART
ftr-449	1303	8	w	w	PROPN
ftr-449	1303	9	exerts	exert	VERB
ftr-449	1303	10	real	real	ADJ
ftr-449	1303	11	pressure	pressure	NOUN
ftr-449	1303	12	on	on	ADP
ftr-449	1303	13	w	w	NOUN
ftr-449	1303	14	-	-	PUNCT
ftr-449	1303	15	amounting	amounting	NOUN
ftr-449	1303	16	in	in	ADP
ftr-449	1303	17	some	some	DET
ftr-449	1303	18	cases	case	NOUN
ftr-449	1303	19	to	to	ADP
ftr-449	1303	20	coercion	coercion	NOUN
ftr-449	1303	21	-	-	PUNCT
ftr-449	1303	22	to	to	PART
ftr-449	1303	23	allow	allow	VERB
ftr-449	1303	24	her	her	PRON
ftr-449	1303	25	property	property	NOUN
ftr-449	1303	26	to	to	PART
ftr-449	1303	27	pass	pass	VERB
ftr-449	1303	28	in	in	ADP
ftr-449	1303	29	a	a	DET
ftr-449	1303	30	manner	manner	NOUN
ftr-449	1303	31	different	different	ADJ
ftr-449	1303	32	from	from	ADP
ftr-449	1303	33	what	what	PRON
ftr-449	1303	34	she	she	PRON
ftr-449	1303	35	would	would	AUX
ftr-449	1303	36	normally	normally	ADV
ftr-449	1303	37	prefer	prefer	VERB
ftr-449	1303	38	.	.	PUNCT
ftr-449	1304	1	left	leave	VERB
ftr-449	1304	2	to	to	ADP
ftr-449	1304	3	her	her	PRON
ftr-449	1304	4	own	own	ADJ
ftr-449	1304	5	druthers	druther	NOUN
ftr-449	1304	6	,	,	PUNCT
ftr-449	1304	7	w	w	PROPN
ftr-449	1304	8	would	would	AUX
ftr-449	1304	9	usually	usually	ADV
ftr-449	1304	10	prefer	prefer	VERB
ftr-449	1304	11	to	to	PART
ftr-449	1304	12	retain	retain	VERB
ftr-449	1304	13	ownership	ownership	NOUN
ftr-449	1304	14	of	of	ADP
ftr-449	1304	15	her	her	PRON
ftr-449	1304	16	property	property	NOUN
ftr-449	1304	17	outright	outright	ADV
ftr-449	1304	18	rather	rather	ADV
ftr-449	1304	19	than	than	ADP
ftr-449	1304	20	place	place	VERB
ftr-449	1304	21	it	it	PRON
ftr-449	1304	22	in	in	ADP
ftr-449	1304	23	w	w	PROPN
ftr-449	1304	24	trust	trust	NOUN
ftr-449	1304	25	.	.	PUNCT
ftr-449	1305	1	there	there	PRON
ftr-449	1305	2	are	be	VERB
ftr-449	1305	3	two	two	NUM
ftr-449	1305	4	reasons	reason	NOUN
ftr-449	1305	5	for	for	ADP
ftr-449	1305	6	this	this	PRON
ftr-449	1305	7	:	:	PUNCT
ftr-449	1305	8	w	w	NOUN
ftr-449	1305	9	would	would	AUX
ftr-449	1305	10	want	want	VERB
ftr-449	1305	11	to	to	PART
ftr-449	1305	12	maintain	maintain	VERB
ftr-449	1305	13	her	her	PRON
ftr-449	1305	14	ability	ability	NOUN
ftr-449	1305	15	to	to	PART
ftr-449	1305	16	invade	invade	VERB
ftr-449	1305	17	the	the	DET
ftr-449	1305	18	principal	principal	NOUN
ftr-449	1305	19	of	of	ADP
ftr-449	1305	20	her	her	PRON
ftr-449	1305	21	property	property	NOUN
ftr-449	1305	22	at	at	ADP
ftr-449	1305	23	will	will	AUX
ftr-449	1305	24	should	should	AUX
ftr-449	1305	25	the	the	DET
ftr-449	1305	26	need	need	VERB
ftr-449	1305	27	or	or	CCONJ
ftr-449	1305	28	desire	desire	VERB
ftr-449	1305	29	arise	arise	VERB
ftr-449	1305	30	,	,	PUNCT
ftr-449	1305	31	and	and	CCONJ
ftr-449	1305	32	secondly	secondly	ADV
ftr-449	1305	33	,	,	PUNCT
ftr-449	1305	34	w	w	PROPN
ftr-449	1305	35	would	would	AUX
ftr-449	1305	36	like	like	VERB
ftr-449	1305	37	to	to	PART
ftr-449	1305	38	retain	retain	VERB
ftr-449	1305	39	until	until	ADP
ftr-449	1305	40	death	death	NOUN
ftr-449	1305	41	her	her	PRON
ftr-449	1305	42	ability	ability	NOUN
ftr-449	1305	43	to	to	PART
ftr-449	1305	44	determine	determine	VERB
ftr-449	1305	45	how	how	SCONJ
ftr-449	1305	46	her	her	PRON
ftr-449	1305	47	property	property	NOUN
ftr-449	1305	48	will	will	AUX
ftr-449	1305	49	pass.217	pass.217	VERB
ftr-449	1305	50	the	the	DET
ftr-449	1305	51	hard	hard	ADJ
ftr-449	1305	52	fact	fact	NOUN
ftr-449	1305	53	is	be	AUX
ftr-449	1305	54	that	that	SCONJ
ftr-449	1305	55	the	the	DET
ftr-449	1305	56	choice	choice	NOUN
ftr-449	1305	57	given	give	VERB
ftr-449	1305	58	to	to	PART
ftr-449	1305	59	win	win	VERB
ftr-449	1305	60	h	h	PROPN
ftr-449	1305	61	's	's	PART
ftr-449	1305	62	will	will	AUX
ftr-449	1305	63	-	-	PUNCT
ftr-449	1305	64	either	either	CCONJ
ftr-449	1305	65	let	let	VERB
ftr-449	1305	66	her	her	PRON
ftr-449	1305	67	property	property	NOUN
ftr-449	1305	68	pass	pass	VERB
ftr-449	1305	69	under	under	ADP
ftr-449	1305	70	h	h	PROPN
ftr-449	1305	71	's	's	PART
ftr-449	1305	72	will	will	NOUN
ftr-449	1305	73	or	or	CCONJ
ftr-449	1305	74	else	else	ADV
ftr-449	1305	75	forgo	forgo	VERB
ftr-449	1305	76	all	all	DET
ftr-449	1305	77	benefits	benefit	NOUN
ftr-449	1305	78	in	in	ADP
ftr-449	1305	79	his	his	PRON
ftr-449	1305	80	estate	estate	NOUN
ftr-449	1305	81	-	-	PUNCT
ftr-449	1305	82	frequently	frequently	ADV
ftr-449	1305	83	"	"	PUNCT
ftr-449	1305	84	coerces	coerce	NOUN
ftr-449	1305	85	"	"	PUNCT
ftr-449	1305	86	or	or	CCONJ
ftr-449	1305	87	"	"	PUNCT
ftr-449	1305	88	locks	lock	NOUN
ftr-449	1305	89	in	in	ADP
ftr-449	1305	90	"	"	PUNCT
ftr-449	1305	91	w	w	NOUN
ftr-449	1305	92	to	to	ADP
ftr-449	1305	93	a	a	DET
ftr-449	1305	94	disposition	disposition	NOUN
ftr-449	1305	95	she	she	PRON
ftr-449	1305	96	would	would	AUX
ftr-449	1305	97	prefer	prefer	VERB
ftr-449	1305	98	to	to	PART
ftr-449	1305	99	defer	defer	VERB
ftr-449	1305	100	and	and	CCONJ
ftr-449	1305	101	one	one	NUM
ftr-449	1305	102	that	that	PRON
ftr-449	1305	103	she	she	PRON
ftr-449	1305	104	might	might	AUX
ftr-449	1305	105	ultimately	ultimately	ADV
ftr-449	1305	106	decide	decide	VERB
ftr-449	1305	107	not	not	PART
ftr-449	1305	108	to	to	PART
ftr-449	1305	109	make	make	VERB
ftr-449	1305	110	.	.	PUNCT
ftr-449	1306	1	indeed	indeed	ADV
ftr-449	1306	2	,	,	PUNCT
ftr-449	1306	3	h	h	NOUN
ftr-449	1306	4	may	may	AUX
ftr-449	1306	5	have	have	AUX
ftr-449	1306	6	used	use	VERB
ftr-449	1306	7	the	the	DET
ftr-449	1306	8	election	election	NOUN
ftr-449	1306	9	will	will	AUX
ftr-449	1306	10	format	format	VERB
ftr-449	1306	11	precisely	precisely	ADV
ftr-449	1306	12	because	because	SCONJ
ftr-449	1306	13	of	of	ADP
ftr-449	1306	14	its	its	PRON
ftr-449	1306	15	coercive	coercive	ADJ
ftr-449	1306	16	effect	effect	NOUN
ftr-449	1306	17	.	.	PUNCT
ftr-449	1307	1	for	for	ADP
ftr-449	1307	2	example	example	NOUN
ftr-449	1307	3	,	,	PUNCT
ftr-449	1307	4	h	h	NOUN
ftr-449	1307	5	might	might	AUX
ftr-449	1307	6	use	use	VERB
ftr-449	1307	7	the	the	DET
ftr-449	1307	8	device	device	NOUN
ftr-449	1307	9	to	to	PART
ftr-449	1307	10	assure	assure	VERB
ftr-449	1307	11	himself	himself	PRON
ftr-449	1307	12	that	that	SCONJ
ftr-449	1307	13	w	w	NOUN
ftr-449	1307	14	leaves	leave	VERB
ftr-449	1307	15	her	her	PRON
ftr-449	1307	16	property	property	NOUN
ftr-449	1307	17	to	to	ADP
ftr-449	1307	18	his	his	PRON
ftr-449	1307	19	child	child	NOUN
ftr-449	1307	20	c.	c.	NOUN
ftr-449	1307	21	"	"	PUNCT
ftr-449	1307	22	8	8	NUM
ftr-449	1307	23	this	this	PRON
ftr-449	1307	24	would	would	AUX
ftr-449	1307	25	be	be	AUX
ftr-449	1307	26	especially	especially	ADV
ftr-449	1307	27	true	true	ADJ
ftr-449	1307	28	if	if	SCONJ
ftr-449	1307	29	w	w	PROPN
ftr-449	1307	30	and	and	CCONJ
ftr-449	1307	31	c	c	PROPN
ftr-449	1307	32	are	be	AUX
ftr-449	1307	33	estranged	estrange	VERB
ftr-449	1307	34	,	,	PUNCT
ftr-449	1307	35	or	or	CCONJ
ftr-449	1307	36	if	if	SCONJ
ftr-449	1307	37	c	c	NOUN
ftr-449	1307	38	is	be	AUX
ftr-449	1307	39	h	h	NOUN
ftr-449	1307	40	's	's	PART
ftr-449	1307	41	child	child	NOUN
ftr-449	1307	42	by	by	ADP
ftr-449	1307	43	a	a	DET
ftr-449	1307	44	prior	prior	ADJ
ftr-449	1307	45	marriage	marriage	NOUN
ftr-449	1307	46	.	.	PUNCT
ftr-449	1308	1	h	h	NOUN
ftr-449	1308	2	may	may	AUX
ftr-449	1308	3	also	also	ADV
ftr-449	1308	4	be	be	AUX
ftr-449	1308	5	concerned	concern	VERB
ftr-449	1308	6	that	that	SCONJ
ftr-449	1308	7	w	w	PROPN
ftr-449	1308	8	will	will	AUX
ftr-449	1308	9	remarry	remarry	VERB
ftr-449	1308	10	and	and	CCONJ
ftr-449	1308	11	make	make	VERB
ftr-449	1308	12	provision	provision	NOUN
ftr-449	1308	13	for	for	ADP
ftr-449	1308	14	her	her	PRON
ftr-449	1308	15	new	new	ADJ
ftr-449	1308	16	spouse	spouse	NOUN
ftr-449	1308	17	to	to	ADP
ftr-449	1308	18	the	the	DET
ftr-449	1308	19	prejudice	prejudice	NOUN
ftr-449	1308	20	of	of	ADP
ftr-449	1308	21	their	their	PRON
ftr-449	1308	22	children	child	NOUN
ftr-449	1308	23	's	's	PART
ftr-449	1308	24	interest	interest	NOUN
ftr-449	1308	25	.	.	PUNCT
ftr-449	1309	1	h	h	NOUN
ftr-449	1309	2	might	might	AUX
ftr-449	1309	3	employ	employ	VERB
ftr-449	1309	4	the	the	DET
ftr-449	1309	5	spousal	spousal	NOUN
ftr-449	1309	6	election	election	NOUN
ftr-449	1309	7	will	will	AUX
ftr-449	1309	8	model	model	VERB
ftr-449	1309	9	because	because	SCONJ
ftr-449	1309	10	he	he	PRON
ftr-449	1309	11	216	216	NUM
ftr-449	1309	12	.	.	PUNCT
ftr-449	1310	1	see	see	VERB
ftr-449	1310	2	irc	irc	PROPN
ftr-449	1310	3	§	§	PROPN
ftr-449	1310	4	§	§	PROPN
ftr-449	1310	5	102	102	NUM
ftr-449	1310	6	(	(	PUNCT
ftr-449	1310	7	a	a	NOUN
ftr-449	1310	8	)	)	PUNCT
ftr-449	1310	9	,	,	PUNCT
ftr-449	1310	10	1001(a	1001(a	NUM
ftr-449	1310	11	)	)	PUNCT
ftr-449	1310	12	;	;	PUNCT
ftr-449	1310	13	see	see	VERB
ftr-449	1310	14	boris	boris	PROPN
ftr-449	1310	15	i.	i.	PROPN
ftr-449	1310	16	bittker	bittker	PROPN
ftr-449	1310	17	&	&	CCONJ
ftr-449	1310	18	martin	martin	PROPN
ftr-449	1310	19	j.	j.	PROPN
ftr-449	1310	20	mcmahon	mcmahon	PROPN
ftr-449	1310	21	,	,	PUNCT
ftr-449	1310	22	jr	jr	PROPN
ftr-449	1310	23	.	.	PROPN
ftr-449	1310	24	,	,	PUNCT
ftr-449	1310	25	federal	federal	ADJ
ftr-449	1310	26	income	income	NOUN
ftr-449	1310	27	taxation	taxation	NOUN
ftr-449	1310	28	of	of	ADP
ftr-449	1310	29	individuals	individual	NOUN
ftr-449	1310	30	28.3	28.3	NUM
ftr-449	1310	31	(	(	PUNCT
ftr-449	1310	32	2d	2d	NUM
ftr-449	1310	33	ed	ed	NOUN
ftr-449	1310	34	.	.	PROPN
ftr-449	1310	35	1995	1995	NUM
ftr-449	1310	36	)	)	PUNCT
ftr-449	1310	37	(	(	PUNCT
ftr-449	1310	38	gift	gift	NOUN
ftr-449	1310	39	of	of	ADP
ftr-449	1310	40	appreciated	appreciated	ADJ
ftr-449	1310	41	property	property	NOUN
ftr-449	1310	42	is	be	AUX
ftr-449	1310	43	nontaxable	nontaxable	ADJ
ftr-449	1310	44	event	event	NOUN
ftr-449	1310	45	)	)	PUNCT
ftr-449	1310	46	.	.	PUNCT
ftr-449	1311	1	217	217	NUM
ftr-449	1311	2	.	.	PUNCT
ftr-449	1312	1	see	see	VERB
ftr-449	1312	2	dodge	dodge	PROPN
ftr-449	1312	3	,	,	PUNCT
ftr-449	1312	4	supra	supra	PROPN
ftr-449	1312	5	note	note	NOUN
ftr-449	1312	6	168	168	NUM
ftr-449	1312	7	,	,	PUNCT
ftr-449	1312	8	at	at	ADP
ftr-449	1312	9	66	66	NUM
ftr-449	1312	10	-	-	SYM
ftr-449	1312	11	68	68	NUM
ftr-449	1312	12	;	;	PUNCT
ftr-449	1312	13	see	see	VERB
ftr-449	1312	14	also	also	ADV
ftr-449	1312	15	morrison	morrison	PROPN
ftr-449	1312	16	,	,	PUNCT
ftr-449	1312	17	supra	supra	PROPN
ftr-449	1312	18	note	note	PROPN
ftr-449	1312	19	21	21	NUM
ftr-449	1312	20	,	,	PUNCT
ftr-449	1312	21	at	at	ADP
ftr-449	1312	22	226	226	NUM
ftr-449	1312	23	n.21	n.21	PROPN
ftr-449	1312	24	(	(	PUNCT
ftr-449	1312	25	describing	describe	VERB
ftr-449	1312	26	as	as	ADP
ftr-449	1312	27	"	"	PUNCT
ftr-449	1312	28	untenable	untenable	ADJ
ftr-449	1312	29	"	"	PUNCT
ftr-449	1312	30	the	the	DET
ftr-449	1312	31	argument	argument	NOUN
ftr-449	1312	32	that	that	PRON
ftr-449	1312	33	wwould	wwould	AUX
ftr-449	1312	34	have	have	AUX
ftr-449	1312	35	made	make	VERB
ftr-449	1312	36	the	the	DET
ftr-449	1312	37	same	same	ADJ
ftr-449	1312	38	transfer	transfer	NOUN
ftr-449	1312	39	even	even	ADV
ftr-449	1312	40	if	if	SCONJ
ftr-449	1312	41	no	no	DET
ftr-449	1312	42	spousal	spousal	NOUN
ftr-449	1312	43	election	election	NOUN
ftr-449	1312	44	since	since	SCONJ
ftr-449	1312	45	w	w	PROPN
ftr-449	1312	46	,	,	PUNCT
ftr-449	1312	47	by	by	ADP
ftr-449	1312	48	making	make	VERB
ftr-449	1312	49	the	the	DET
ftr-449	1312	50	election	election	NOUN
ftr-449	1312	51	,	,	PUNCT
ftr-449	1312	52	"	"	PUNCT
ftr-449	1312	53	makes	make	VERB
ftr-449	1312	54	a	a	DET
ftr-449	1312	55	definite	definite	ADJ
ftr-449	1312	56	decision	decision	NOUN
ftr-449	1312	57	which	which	PRON
ftr-449	1312	58	she	she	PRON
ftr-449	1312	59	might	might	AUX
ftr-449	1312	60	otherwise	otherwise	ADV
ftr-449	1312	61	postpone	postpone	VERB
ftr-449	1312	62	until	until	ADP
ftr-449	1312	63	her	her	PRON
ftr-449	1312	64	death	death	NOUN
ftr-449	1312	65	with	with	ADP
ftr-449	1312	66	all	all	DET
ftr-449	1312	67	the	the	DET
ftr-449	1312	68	intervening	intervene	VERB
ftr-449	1312	69	uncertainties	uncertainty	NOUN
ftr-449	1312	70	.	.	PUNCT
ftr-449	1313	1	"	"	PUNCT
ftr-449	1313	2	)	)	PUNCT
ftr-449	1313	3	.	.	PUNCT
ftr-449	1314	1	218	218	NUM
ftr-449	1314	2	.	.	PUNCT
ftr-449	1315	1	see	see	VERB
ftr-449	1315	2	johanson	johanson	PROPN
ftr-449	1315	3	,	,	PUNCT
ftr-449	1315	4	supra	supra	PROPN
ftr-449	1315	5	note	note	NOUN
ftr-449	1315	6	71	71	NUM
ftr-449	1315	7	,	,	PUNCT
ftr-449	1315	8	at	at	ADP
ftr-449	1315	9	1264	1264	NUM
ftr-449	1315	10	.	.	PUNCT
ftr-449	1316	1	by	by	ADP
ftr-449	1316	2	restricting	restrict	VERB
ftr-449	1316	3	w	w	PROPN
ftr-449	1316	4	's	's	PART
ftr-449	1316	5	interest	interest	NOUN
ftr-449	1316	6	to	to	ADP
ftr-449	1316	7	an	an	DET
ftr-449	1316	8	income	income	NOUN
ftr-449	1316	9	interest	interest	NOUN
ftr-449	1316	10	in	in	ADP
ftr-449	1316	11	the	the	DET
ftr-449	1316	12	entire	entire	ADJ
ftr-449	1316	13	community	community	NOUN
ftr-449	1316	14	estate	estate	NOUN
ftr-449	1316	15	,	,	PUNCT
ftr-449	1316	16	h	h	NOUN
ftr-449	1316	17	can	can	AUX
ftr-449	1316	18	assure	assure	VERB
ftr-449	1316	19	that	that	SCONJ
ftr-449	1316	20	it	it	PRON
ftr-449	1316	21	will	will	AUX
ftr-449	1316	22	pass	pass	VERB
ftr-449	1316	23	to	to	ADP
ftr-449	1316	24	couple	couple	NOUN
ftr-449	1316	25	's	's	PART
ftr-449	1316	26	children	child	NOUN
ftr-449	1316	27	"	"	PUNCT
ftr-449	1316	28	without	without	ADP
ftr-449	1316	29	undue	undue	ADJ
ftr-449	1316	30	dissipation	dissipation	NOUN
ftr-449	1316	31	.	.	PUNCT
ftr-449	1316	32	"	"	PUNCT
ftr-449	1317	1	[	[	X
ftr-449	1317	2	vol	vol	NOUN
ftr-449	1317	3	.	.	NOUN
ftr-449	1317	4	4:8	4:8	NUM
ftr-449	1317	5	estate	estate	NOUN
ftr-449	1317	6	and	and	CCONJ
ftr-449	1317	7	git	git	NOUN
ftr-449	1317	8	tax	tax	NOUN
ftr-449	1317	9	effects	effect	NOUN
ftr-449	1317	10	of	of	ADP
ftr-449	1317	11	selling	sell	VERB
ftr-449	1317	12	a	a	DET
ftr-449	1317	13	remainder	remainder	NOUN
ftr-449	1317	14	is	be	AUX
ftr-449	1317	15	concerned	concerned	ADJ
ftr-449	1317	16	about	about	ADP
ftr-449	1317	17	w	w	PROPN
ftr-449	1317	18	's	's	PART
ftr-449	1317	19	spendthrift	spendthrift	ADJ
ftr-449	1317	20	proclivities	proclivity	NOUN
ftr-449	1317	21	and	and	CCONJ
ftr-449	1317	22	therefore	therefore	ADV
ftr-449	1317	23	wants	want	VERB
ftr-449	1317	24	to	to	PART
ftr-449	1317	25	limit	limit	VERB
ftr-449	1317	26	her	her	PRON
ftr-449	1317	27	ability	ability	NOUN
ftr-449	1317	28	to	to	PART
ftr-449	1317	29	spend	spend	VERB
ftr-449	1317	30	principal	principal	NOUN
ftr-449	1317	31	.	.	PUNCT
ftr-449	1317	32	"	"	PUNCT
ftr-449	1318	1	9	9	NUM
ftr-449	1318	2	or	or	CCONJ
ftr-449	1318	3	h	h	NOUN
ftr-449	1318	4	might	might	AUX
ftr-449	1318	5	be	be	AUX
ftr-449	1318	6	concerned	concern	VERB
ftr-449	1318	7	about	about	ADP
ftr-449	1318	8	w	w	PROPN
ftr-449	1318	9	's	's	PART
ftr-449	1318	10	lack	lack	NOUN
ftr-449	1318	11	of	of	ADP
ftr-449	1318	12	business	business	NOUN
ftr-449	1318	13	and	and	CCONJ
ftr-449	1318	14	financial	financial	ADJ
ftr-449	1318	15	experience	experience	NOUN
ftr-449	1318	16	and	and	CCONJ
ftr-449	1318	17	therefore	therefore	ADV
ftr-449	1318	18	want	want	VERB
ftr-449	1318	19	her	her	PRON
ftr-449	1318	20	property	property	NOUN
ftr-449	1318	21	to	to	PART
ftr-449	1318	22	be	be	AUX
ftr-449	1318	23	held	hold	VERB
ftr-449	1318	24	in	in	ADP
ftr-449	1318	25	a	a	DET
ftr-449	1318	26	trust	trust	NOUN
ftr-449	1318	27	where	where	SCONJ
ftr-449	1318	28	a	a	DET
ftr-449	1318	29	professional	professional	ADJ
ftr-449	1318	30	trustee	trustee	NOUN
ftr-449	1318	31	will	will	AUX
ftr-449	1318	32	manage	manage	VERB
ftr-449	1318	33	it.3	it.3	PROPN
ftr-449	1318	34	'	'	PUNCT
ftr-449	1318	35	likewise	likewise	ADV
ftr-449	1318	36	,	,	PUNCT
ftr-449	1318	37	h	h	NOUN
ftr-449	1318	38	may	may	AUX
ftr-449	1318	39	believe	believe	VERB
ftr-449	1318	40	that	that	SCONJ
ftr-449	1318	41	the	the	DET
ftr-449	1318	42	nature	nature	NOUN
ftr-449	1318	43	of	of	ADP
ftr-449	1318	44	the	the	DET
ftr-449	1318	45	community	community	NOUN
ftr-449	1318	46	property	property	NOUN
ftr-449	1318	47	(	(	PUNCT
ftr-449	1318	48	e.g.	e.g.	ADV
ftr-449	1318	49	,	,	PUNCT
ftr-449	1318	50	a	a	DET
ftr-449	1318	51	closely	closely	ADV
ftr-449	1318	52	held	hold	VERB
ftr-449	1318	53	business	business	NOUN
ftr-449	1318	54	)	)	PUNCT
ftr-449	1318	55	requires	require	VERB
ftr-449	1318	56	unified	unified	ADJ
ftr-449	1318	57	management	management	NOUN
ftr-449	1318	58	.	.	PUNCT
ftr-449	1318	59	'	'	PUNCT
ftr-449	1319	1	l	l	NOUN
ftr-449	1319	2	given	give	VERB
ftr-449	1319	3	the	the	DET
ftr-449	1319	4	strong	strong	ADJ
ftr-449	1319	5	desire	desire	NOUN
ftr-449	1319	6	of	of	ADP
ftr-449	1319	7	most	most	ADJ
ftr-449	1319	8	surviving	survive	VERB
ftr-449	1319	9	spouses	spouse	NOUN
ftr-449	1319	10	to	to	PART
ftr-449	1319	11	retain	retain	VERB
ftr-449	1319	12	the	the	DET
ftr-449	1319	13	control	control	NOUN
ftr-449	1319	14	over	over	ADP
ftr-449	1319	15	both	both	CCONJ
ftr-449	1319	16	the	the	DET
ftr-449	1319	17	use	use	NOUN
ftr-449	1319	18	and	and	CCONJ
ftr-449	1319	19	disposition	disposition	NOUN
ftr-449	1319	20	of	of	ADP
ftr-449	1319	21	their	their	PRON
ftr-449	1319	22	principal	principal	NOUN
ftr-449	1319	23	until	until	ADP
ftr-449	1319	24	death	death	NOUN
ftr-449	1319	25	,	,	PUNCT
ftr-449	1319	26	the	the	DET
ftr-449	1319	27	"	"	PUNCT
ftr-449	1319	28	mutual	mutual	ADJ
ftr-449	1319	29	gift	gift	NOUN
ftr-449	1319	30	"	"	PUNCT
ftr-449	1319	31	approach	approach	NOUN
ftr-449	1319	32	should	should	AUX
ftr-449	1319	33	be	be	AUX
ftr-449	1319	34	used	use	VERB
ftr-449	1319	35	in	in	ADP
ftr-449	1319	36	only	only	ADJ
ftr-449	1319	37	extreme	extreme	ADJ
ftr-449	1319	38	cases	case	NOUN
ftr-449	1319	39	.	.	PUNCT
ftr-449	1320	1	before	before	ADP
ftr-449	1320	2	invoking	invoke	VERB
ftr-449	1320	3	this	this	DET
ftr-449	1320	4	approach	approach	NOUN
ftr-449	1320	5	,	,	PUNCT
ftr-449	1320	6	the	the	DET
ftr-449	1320	7	irs	irs	PROPN
ftr-449	1320	8	should	should	AUX
ftr-449	1320	9	be	be	AUX
ftr-449	1320	10	required	require	VERB
ftr-449	1320	11	to	to	PART
ftr-449	1320	12	show	show	VERB
ftr-449	1320	13	by	by	ADP
ftr-449	1320	14	a	a	DET
ftr-449	1320	15	preponderance	preponderance	NOUN
ftr-449	1320	16	of	of	ADP
ftr-449	1320	17	the	the	DET
ftr-449	1320	18	evidence	evidence	NOUN
ftr-449	1320	19	that	that	SCONJ
ftr-449	1320	20	iv	iv	PRON
ftr-449	1320	21	would	would	AUX
ftr-449	1320	22	have	have	AUX
ftr-449	1320	23	set	set	VERB
ftr-449	1320	24	up	up	ADP
ftr-449	1320	25	a	a	DET
ftr-449	1320	26	trust	trust	NOUN
ftr-449	1320	27	having	have	VERB
ftr-449	1320	28	the	the	DET
ftr-449	1320	29	same	same	ADJ
ftr-449	1320	30	dispositive	dispositive	ADJ
ftr-449	1320	31	provisions	provision	NOUN
ftr-449	1320	32	as	as	ADP
ftr-449	1320	33	w	w	PROPN
ftr-449	1320	34	trust	trust	NOUN
ftr-449	1320	35	even	even	ADV
ftr-449	1320	36	if	if	SCONJ
ftr-449	1320	37	there	there	PRON
ftr-449	1320	38	had	have	AUX
ftr-449	1320	39	been	be	AUX
ftr-449	1320	40	no	no	DET
ftr-449	1320	41	spousal	spousal	NOUN
ftr-449	1320	42	election	election	NOUN
ftr-449	1320	43	,	,	PUNCT
ftr-449	1320	44	andfiirther	andfiirther	NOUN
ftr-449	1320	45	that	that	SCONJ
ftr-449	1320	46	she	she	PRON
ftr-449	1320	47	would	would	AUX
ftr-449	1320	48	done	do	VERB
ftr-449	1320	49	so	so	ADV
ftr-449	1320	50	shortly	shortly	ADV
ftr-449	1320	51	after	after	ADP
ftr-449	1320	52	h	h	NOUN
ftr-449	1320	53	's	's	PART
ftr-449	1320	54	death	death	NOUN
ftr-449	1320	55	.	.	PUNCT
ftr-449	1321	1	professor	professor	NOUN
ftr-449	1321	2	dodge	dodge	PROPN
ftr-449	1321	3	has	have	AUX
ftr-449	1321	4	suggested	suggest	VERB
ftr-449	1321	5	that	that	SCONJ
ftr-449	1321	6	this	this	DET
ftr-449	1321	7	showing	showing	NOUN
ftr-449	1321	8	is	be	AUX
ftr-449	1321	9	likely	likely	ADJ
ftr-449	1321	10	only	only	ADV
ftr-449	1321	11	where	where	SCONJ
ftr-449	1321	12	w	w	NOUN
ftr-449	1321	13	was	be	AUX
ftr-449	1321	14	infirm	infirm	ADJ
ftr-449	1321	15	,	,	PUNCT
ftr-449	1321	16	bordering	border	VERB
ftr-449	1321	17	on	on	ADP
ftr-449	1321	18	incompetency	incompetency	NOUN
ftr-449	1321	19	,	,	PUNCT
ftr-449	1321	20	or	or	CCONJ
ftr-449	1321	21	quite	quite	ADV
ftr-449	1321	22	wealthy	wealthy	ADJ
ftr-449	1321	23	at	at	ADP
ftr-449	1321	24	the	the	DET
ftr-449	1321	25	time	time	NOUN
ftr-449	1321	26	of	of	ADP
ftr-449	1321	27	h	h	NOUN
ftr-449	1321	28	's	's	PART
ftr-449	1321	29	death	death	NOUN
ftr-449	1321	30	.	.	PUNCT
ftr-449	1321	31	'	'	PUNCT
ftr-449	1322	1	otherwise	otherwise	ADV
ftr-449	1322	2	,	,	PUNCT
ftr-449	1322	3	it	it	PRON
ftr-449	1322	4	is	be	AUX
ftr-449	1322	5	quite	quite	ADV
ftr-449	1322	6	likely	likely	ADJ
ftr-449	1322	7	that	that	SCONJ
ftr-449	1322	8	the	the	DET
ftr-449	1322	9	offer	offer	NOUN
ftr-449	1322	10	of	of	ADP
ftr-449	1322	11	a	a	DET
ftr-449	1322	12	life	life	NOUN
ftr-449	1322	13	estate	estate	NOUN
ftr-449	1322	14	in	in	ADP
ftr-449	1322	15	h	h	PROPN
ftr-449	1322	16	trust	trust	NOUN
ftr-449	1322	17	did	do	AUX
ftr-449	1322	18	in	in	ADP
ftr-449	1322	19	fact	fact	NOUN
ftr-449	1322	20	induce	induce	VERB
ftr-449	1322	21	w	w	NOUN
ftr-449	1322	22	to	to	PART
ftr-449	1322	23	let	let	VERB
ftr-449	1322	24	her	her	PRON
ftr-449	1322	25	property	property	NOUN
ftr-449	1322	26	pass	pass	VERB
ftr-449	1322	27	under	under	ADP
ftr-449	1322	28	h	h	PROPN
ftr-449	1322	29	's	's	PART
ftr-449	1322	30	will	will	NOUN
ftr-449	1322	31	.	.	PUNCT
ftr-449	1323	1	3	3	NUM
ftr-449	1323	2	3	3	NUM
ftr-449	1323	3	.	.	PUNCT
ftr-449	1324	1	a	a	DET
ftr-449	1324	2	spousal	spousal	ADJ
ftr-449	1324	3	election	election	NOUN
ftr-449	1324	4	as	as	ADP
ftr-449	1324	5	the	the	DET
ftr-449	1324	6	creation	creation	NOUN
ftr-449	1324	7	of	of	ADP
ftr-449	1324	8	reciprocal	reciprocal	ADJ
ftr-449	1324	9	trusts	trust	NOUN
ftr-449	1324	10	a.	a.	NOUN
ftr-449	1324	11	the	the	DET
ftr-449	1324	12	rationale	rationale	NOUN
ftr-449	1324	13	of	of	ADP
ftr-449	1324	14	the	the	DET
ftr-449	1324	15	reciprocal	reciprocal	ADJ
ftr-449	1324	16	trust	trust	NOUN
ftr-449	1324	17	doctrine.-several	doctrine.-several	PROPN
ftr-449	1324	18	commentators	commentator	NOUN
ftr-449	1324	19	have	have	AUX
ftr-449	1324	20	argued	argue	VERB
ftr-449	1324	21	that	that	SCONJ
ftr-449	1324	22	spousal	spousal	NOUN
ftr-449	1324	23	will	will	AUX
ftr-449	1324	24	elections	election	NOUN
ftr-449	1324	25	come	come	VERB
ftr-449	1324	26	within	within	ADP
ftr-449	1324	27	the	the	DET
ftr-449	1324	28	purview	purview	NOUN
ftr-449	1324	29	of	of	ADP
ftr-449	1324	30	the	the	DET
ftr-449	1324	31	reciprocal	reciprocal	ADJ
ftr-449	1324	32	trust	trust	NOUN
ftr-449	1324	33	doctrine	doctrine	NOUN
ftr-449	1324	34	.	.	PUNCT
ftr-449	1325	1	4	4	NUM
ftr-449	1325	2	in	in	ADP
ftr-449	1325	3	my	my	PRON
ftr-449	1325	4	opinion	opinion	NOUN
ftr-449	1325	5	,	,	PUNCT
ftr-449	1325	6	these	these	DET
ftr-449	1325	7	commentators	commentator	NOUN
ftr-449	1325	8	have	have	AUX
ftr-449	1325	9	failed	fail	VERB
ftr-449	1325	10	to	to	PART
ftr-449	1325	11	convincingly	convincingly	ADV
ftr-449	1325	12	explain	explain	VERB
ftr-449	1325	13	why	why	SCONJ
ftr-449	1325	14	the	the	DET
ftr-449	1325	15	doctrine	doctrine	NOUN
ftr-449	1325	16	should	should	AUX
ftr-449	1325	17	apply	apply	VERB
ftr-449	1325	18	.	.	PUNCT
ftr-449	1326	1	their	their	PRON
ftr-449	1326	2	use	use	NOUN
ftr-449	1326	3	of	of	ADP
ftr-449	1326	4	the	the	DET
ftr-449	1326	5	doctrine	doctrine	NOUN
ftr-449	1326	6	seems	seem	VERB
ftr-449	1326	7	little	little	ADJ
ftr-449	1326	8	more	more	ADJ
ftr-449	1326	9	than	than	ADP
ftr-449	1326	10	invoking	invoke	VERB
ftr-449	1326	11	a	a	DET
ftr-449	1326	12	doctrine	doctrine	NOUN
ftr-449	1326	13	to	to	PART
ftr-449	1326	14	reach	reach	VERB
ftr-449	1326	15	a	a	DET
ftr-449	1326	16	desired	desire	VERB
ftr-449	1326	17	result	result	NOUN
ftr-449	1326	18	.	.	PUNCT
ftr-449	1327	1	to	to	PART
ftr-449	1327	2	determine	determine	VERB
ftr-449	1327	3	the	the	DET
ftr-449	1327	4	propriety	propriety	NOUN
ftr-449	1327	5	of	of	ADP
ftr-449	1327	6	applying	apply	VERB
ftr-449	1327	7	the	the	DET
ftr-449	1327	8	doctrine	doctrine	NOUN
ftr-449	1327	9	,	,	PUNCT
ftr-449	1327	10	we	we	PRON
ftr-449	1327	11	must	must	AUX
ftr-449	1327	12	first	first	ADV
ftr-449	1327	13	understand	understand	VERB
ftr-449	1327	14	its	its	PRON
ftr-449	1327	15	rationale	rationale	NOUN
ftr-449	1327	16	.	.	PUNCT
ftr-449	1328	1	219	219	NUM
ftr-449	1328	2	.	.	PUNCT
ftr-449	1329	1	see	see	VERB
ftr-449	1329	2	johanson	johanson	PROPN
ftr-449	1329	3	,	,	PUNCT
ftr-449	1330	1	supra	supra	PROPN
ftr-449	1330	2	note	note	NOUN
ftr-449	1330	3	71	71	NUM
ftr-449	1330	4	.	.	PUNCT
ftr-449	1331	1	at	at	ADP
ftr-449	1331	2	1264	1264	NUM
ftr-449	1331	3	.	.	PUNCT
ftr-449	1332	1	220	220	NUM
ftr-449	1332	2	.	.	PUNCT
ftr-449	1332	3	see	see	VERB
ftr-449	1332	4	i	i	PRON
ftr-449	1332	5	d.	d.	PROPN
ftr-449	1332	6	(	(	PUNCT
ftr-449	1332	7	stating	state	VERB
ftr-449	1332	8	that	that	SCONJ
ftr-449	1332	9	h	h	NOUN
ftr-449	1332	10	may	may	AUX
ftr-449	1332	11	want	want	VERB
ftr-449	1332	12	to	to	PART
ftr-449	1332	13	"	"	PUNCT
ftr-449	1332	14	'	'	PUNCT
ftr-449	1332	15	protect	protect	VERB
ftr-449	1332	16	his	his	PRON
ftr-449	1332	17	wife	wife	NOUN
ftr-449	1332	18	...	...	PUNCT
ftr-449	1332	19	against	against	ADP
ftr-449	1332	20	improvident	improvident	ADJ
ftr-449	1332	21	investments	investment	NOUN
ftr-449	1332	22	or	or	CCONJ
ftr-449	1332	23	bad	bad	ADJ
ftr-449	1332	24	advice	advice	NOUN
ftr-449	1332	25	from	from	ADP
ftr-449	1332	26	relatives	relative	NOUN
ftr-449	1332	27	"	"	PUNCT
ftr-449	1332	28	)	)	PUNCT
ftr-449	1332	29	.	.	PUNCT
ftr-449	1333	1	see	see	VERB
ftr-449	1333	2	also	also	ADV
ftr-449	1333	3	wilson	wilson	PROPN
ftr-449	1333	4	,	,	PUNCT
ftr-449	1333	5	supra	supra	PROPN
ftr-449	1333	6	note	note	NOUN
ftr-449	1333	7	181	181	NUM
ftr-449	1333	8	,	,	PUNCT
ftr-449	1333	9	at	at	ADP
ftr-449	1333	10	1436	1436	NUM
ftr-449	1333	11	(	(	PUNCT
ftr-449	1333	12	providing	provide	VERB
ftr-449	1333	13	a	a	DET
ftr-449	1333	14	comprehensive	comprehensive	ADJ
ftr-449	1333	15	list	list	NOUN
ftr-449	1333	16	of	of	ADP
ftr-449	1333	17	nontax	nontax	ADJ
ftr-449	1333	18	reasons	reason	NOUN
ftr-449	1333	19	for	for	ADP
ftr-449	1333	20	using	use	VERB
ftr-449	1333	21	the	the	DET
ftr-449	1333	22	spousal	spousal	NOUN
ftr-449	1333	23	election	election	NOUN
ftr-449	1333	24	will	will	AUX
ftr-449	1333	25	format	format	VERB
ftr-449	1333	26	)	)	PUNCT
ftr-449	1333	27	.	.	PUNCT
ftr-449	1334	1	221	221	NUM
ftr-449	1334	2	.	.	PUNCT
ftr-449	1335	1	see	see	VERB
ftr-449	1335	2	johanson	johanson	PROPN
ftr-449	1335	3	,	,	PUNCT
ftr-449	1335	4	supra	supra	PROPN
ftr-449	1335	5	note	note	VERB
ftr-449	1335	6	7	7	NUM
ftr-449	1335	7	1	1	NUM
ftr-449	1335	8	,	,	PUNCT
ftr-449	1335	9	at	at	ADP
ftr-449	1335	10	1264	1264	NUM
ftr-449	1335	11	;	;	PUNCT
ftr-449	1335	12	wilson	wilson	PROPN
ftr-449	1335	13	,	,	PUNCT
ftr-449	1335	14	supra	supra	PROPN
ftr-449	1335	15	note	note	NOUN
ftr-449	1335	16	181	181	NUM
ftr-449	1335	17	.	.	PUNCT
ftr-449	1336	1	at	at	ADP
ftr-449	1336	2	1436	1436	NUM
ftr-449	1336	3	.	.	PUNCT
ftr-449	1337	1	222	222	NUM
ftr-449	1337	2	.	.	PUNCT
ftr-449	1338	1	see	see	VERB
ftr-449	1338	2	dodge	dodge	PROPN
ftr-449	1338	3	,	,	PUNCT
ftr-449	1338	4	supra	supra	PROPN
ftr-449	1338	5	note	note	NOUN
ftr-449	1338	6	168	168	NUM
ftr-449	1338	7	,	,	PUNCT
ftr-449	1338	8	at	at	ADP
ftr-449	1338	9	69	69	NUM
ftr-449	1338	10	.	.	PUNCT
ftr-449	1338	11	223	223	NUM
ftr-449	1338	12	.	.	PUNCT
ftr-449	1339	1	professor	professor	NOUN
ftr-449	1339	2	dodge	dodge	PROPN
ftr-449	1339	3	suggests	suggest	VERB
ftr-449	1339	4	this	this	DET
ftr-449	1339	5	approach	approach	NOUN
ftr-449	1339	6	may	may	AUX
ftr-449	1339	7	be	be	AUX
ftr-449	1339	8	used	use	VERB
ftr-449	1339	9	where	where	SCONJ
ftr-449	1339	10	h	h	NOUN
ftr-449	1339	11	and	and	CCONJ
ftr-449	1339	12	w	w	PROPN
ftr-449	1339	13	join	join	NOUN
ftr-449	1339	14	in	in	ADP
ftr-449	1339	15	setting	set	VERB
ftr-449	1339	16	up	up	ADP
ftr-449	1339	17	an	an	DET
ftr-449	1339	18	inter	inter	ADJ
ftr-449	1339	19	vivos	vivos	PROPN
ftr-449	1339	20	trust	trust	NOUN
ftr-449	1339	21	which	which	PRON
ftr-449	1339	22	provides	provide	VERB
ftr-449	1339	23	that	that	SCONJ
ftr-449	1339	24	one	one	NUM
ftr-449	1339	25	-	-	PUNCT
ftr-449	1339	26	half	half	NOUN
ftr-449	1339	27	of	of	ADP
ftr-449	1339	28	the	the	DET
ftr-449	1339	29	income	income	NOUN
ftr-449	1339	30	be	be	AUX
ftr-449	1339	31	paid	pay	VERB
ftr-449	1339	32	to	to	ADP
ftr-449	1339	33	each	each	PRON
ftr-449	1339	34	during	during	ADP
ftr-449	1339	35	their	their	PRON
ftr-449	1339	36	joint	joint	ADJ
ftr-449	1339	37	lives	life	NOUN
ftr-449	1339	38	,	,	PUNCT
ftr-449	1339	39	then	then	ADV
ftr-449	1339	40	income	income	VERB
ftr-449	1339	41	to	to	ADP
ftr-449	1339	42	the	the	DET
ftr-449	1339	43	survivor	survivor	NOUN
ftr-449	1339	44	,	,	PUNCT
ftr-449	1339	45	then	then	ADV
ftr-449	1339	46	remainder	remainder	VERB
ftr-449	1339	47	to	to	ADP
ftr-449	1339	48	c.	c.	NOUN
ftr-449	1339	49	since	since	SCONJ
ftr-449	1339	50	whas	whas	ADP
ftr-449	1339	51	no	no	DET
ftr-449	1339	52	assurance	assurance	NOUN
ftr-449	1339	53	of	of	ADP
ftr-449	1339	54	receiving	receive	VERB
ftr-449	1339	55	any	any	DET
ftr-449	1339	56	additional	additional	ADJ
ftr-449	1339	57	benefits	benefit	NOUN
ftr-449	1339	58	under	under	ADP
ftr-449	1339	59	this	this	DET
ftr-449	1339	60	arrangement	arrangement	NOUN
ftr-449	1339	61	(	(	PUNCT
ftr-449	1339	62	because	because	SCONJ
ftr-449	1339	63	she	she	PRON
ftr-449	1339	64	may	may	AUX
ftr-449	1339	65	predecease	predecease	VERB
ftr-449	1339	66	h	h	PROPN
ftr-449	1339	67	,	,	PUNCT
ftr-449	1339	68	her	her	PRON
ftr-449	1339	69	inter	inter	ADJ
ftr-449	1339	70	vivos	vivos	ADJ
ftr-449	1339	71	commitment	commitment	NOUN
ftr-449	1339	72	to	to	ADP
ftr-449	1339	73	"	"	PUNCT
ftr-449	1339	74	an	an	DET
ftr-449	1339	75	arrangement	arrangement	NOUN
ftr-449	1339	76	that	that	PRON
ftr-449	1339	77	provides	provide	VERB
ftr-449	1339	78	her	she	PRON
ftr-449	1339	79	no	no	DET
ftr-449	1339	80	certain	certain	ADJ
ftr-449	1339	81	benefits	benefit	NOUN
ftr-449	1339	82	,	,	PUNCT
ftr-449	1339	83	current	current	ADJ
ftr-449	1339	84	or	or	CCONJ
ftr-449	1339	85	future	future	NOUN
ftr-449	1339	86	,	,	PUNCT
ftr-449	1339	87	smacks	smack	NOUN
ftr-449	1339	88	of	of	ADP
ftr-449	1339	89	a	a	DET
ftr-449	1339	90	simple	simple	ADJ
ftr-449	1339	91	gratuitous	gratuitous	ADJ
ftr-449	1339	92	transfer	transfer	NOUN
ftr-449	1339	93	by	by	ADP
ftr-449	1339	94	"	"	PUNCT
ftr-449	1339	95	iv	iv	NOUN
ftr-449	1339	96	,	,	PUNCT
ftr-449	1339	97	effective	effective	ADJ
ftr-449	1339	98	upon	upon	SCONJ
ftr-449	1339	99	h	h	NOUN
ftr-449	1339	100	's	's	PART
ftr-449	1339	101	death	death	NOUN
ftr-449	1339	102	,	,	PUNCT
ftr-449	1339	103	of	of	ADP
ftr-449	1339	104	a	a	DET
ftr-449	1339	105	remainder	remainder	NOUN
ftr-449	1339	106	to	to	ADP
ftr-449	1339	107	c.	c.	PROPN
ftr-449	1339	108	see	see	PROPN
ftr-449	1339	109	dodge	dodge	PROPN
ftr-449	1339	110	,	,	PUNCT
ftr-449	1339	111	supra	supra	PROPN
ftr-449	1339	112	note	note	NOUN
ftr-449	1339	113	168	168	NUM
ftr-449	1339	114	,	,	PUNCT
ftr-449	1339	115	at	at	ADP
ftr-449	1339	116	69	69	NUM
ftr-449	1339	117	-	-	SYM
ftr-449	1339	118	70	70	NUM
ftr-449	1339	119	.	.	PUNCT
ftr-449	1340	1	however	however	ADV
ftr-449	1340	2	,	,	PUNCT
ftr-449	1340	3	even	even	ADV
ftr-449	1340	4	here	here	ADV
ftr-449	1340	5	,	,	PUNCT
ftr-449	1340	6	iv	iv	X
ftr-449	1340	7	may	may	AUX
ftr-449	1340	8	simply	simply	ADV
ftr-449	1340	9	be	be	AUX
ftr-449	1340	10	responding	respond	VERB
ftr-449	1340	11	to	to	ADP
ftr-449	1340	12	the	the	DET
ftr-449	1340	13	coercion	coercion	NOUN
ftr-449	1340	14	by	by	ADP
ftr-449	1340	15	h	h	NOUN
ftr-449	1340	16	:	:	PUNCT
ftr-449	1340	17	h	h	NOUN
ftr-449	1340	18	may	may	AUX
ftr-449	1340	19	have	have	AUX
ftr-449	1340	20	told	tell	VERB
ftr-449	1340	21	wthat	wthat	PRON
ftr-449	1340	22	unless	unless	SCONJ
ftr-449	1340	23	she	she	PRON
ftr-449	1340	24	joined	join	VERB
ftr-449	1340	25	in	in	ADP
ftr-449	1340	26	the	the	DET
ftr-449	1340	27	setting	setting	NOUN
ftr-449	1340	28	up	up	ADP
ftr-449	1340	29	of	of	ADP
ftr-449	1340	30	the	the	DET
ftr-449	1340	31	trust	trust	NOUN
ftr-449	1340	32	,	,	PUNCT
ftr-449	1340	33	he	he	PRON
ftr-449	1340	34	would	would	AUX
ftr-449	1340	35	exclude	exclude	VERB
ftr-449	1340	36	her	she	PRON
ftr-449	1340	37	from	from	ADP
ftr-449	1340	38	his	his	PRON
ftr-449	1340	39	will	will	NOUN
ftr-449	1340	40	.	.	PUNCT
ftr-449	1341	1	in	in	ADP
ftr-449	1341	2	at	at	ADV
ftr-449	1341	3	least	least	ADJ
ftr-449	1341	4	some	some	PRON
ftr-449	1341	5	marriages	marriage	NOUN
ftr-449	1341	6	,	,	PUNCT
ftr-449	1341	7	husbands	husband	NOUN
ftr-449	1341	8	can	can	AUX
ftr-449	1341	9	exert	exert	VERB
ftr-449	1341	10	more	more	ADJ
ftr-449	1341	11	coercion	coercion	NOUN
ftr-449	1341	12	over	over	ADP
ftr-449	1341	13	their	their	PRON
ftr-449	1341	14	wives	wife	NOUN
ftr-449	1341	15	while	while	SCONJ
ftr-449	1341	16	alive	alive	ADJ
ftr-449	1341	17	than	than	ADP
ftr-449	1341	18	dead	dead	ADJ
ftr-449	1341	19	.	.	PUNCT
ftr-449	1342	1	224	224	NUM
ftr-449	1342	2	.	.	PUNCT
ftr-449	1343	1	see	see	PROPN
ftr-449	1343	2	lowndes	lownde	NOUN
ftr-449	1343	3	,	,	PUNCT
ftr-449	1343	4	supra	supra	PROPN
ftr-449	1343	5	note	note	PROPN
ftr-449	1343	6	21	21	NUM
ftr-449	1343	7	,	,	PUNCT
ftr-449	1343	8	at	at	ADP
ftr-449	1343	9	76	76	NUM
ftr-449	1343	10	-	-	SYM
ftr-449	1343	11	77	77	NUM
ftr-449	1343	12	;	;	PUNCT
ftr-449	1343	13	lowndes	lownde	VERB
ftr-449	1343	14	et	et	PROPN
ftr-449	1343	15	al	al	PROPN
ftr-449	1343	16	.	.	PROPN
ftr-449	1343	17	,	,	PUNCT
ftr-449	1343	18	supra	supra	PROPN
ftr-449	1343	19	note	note	PROPN
ftr-449	1343	20	205	205	NUM
ftr-449	1343	21	,	,	PUNCT
ftr-449	1343	22	§	§	PROPN
ftr-449	1343	23	9.8	9.8	NUM
ftr-449	1343	24	,	,	PUNCT
ftr-449	1343	25	at	at	ADP
ftr-449	1343	26	195	195	NUM
ftr-449	1343	27	-	-	SYM
ftr-449	1343	28	96	96	NUM
ftr-449	1343	29	;	;	PUNCT
ftr-449	1343	30	johanson	johanson	PROPN
ftr-449	1343	31	,	,	PUNCT
ftr-449	1343	32	supra	supra	PROPN
ftr-449	1343	33	note	note	NOUN
ftr-449	1343	34	71	71	NUM
ftr-449	1343	35	,	,	PUNCT
ftr-449	1343	36	at	at	ADP
ftr-449	1343	37	1288	1288	NUM
ftr-449	1343	38	-	-	SYM
ftr-449	1343	39	95	95	NUM
ftr-449	1343	40	.	.	PUNCT
ftr-449	1344	1	19991	19991	NUM
ftr-449	1344	2	florida	florida	PROPN
ftr-449	1344	3	tax	tax	PROPN
ftr-449	1344	4	review	review	NOUN
ftr-449	1344	5	the	the	DET
ftr-449	1344	6	doctrine	doctrine	NOUN
ftr-449	1344	7	is	be	AUX
ftr-449	1344	8	generally	generally	ADV
ftr-449	1344	9	recognized	recognize	VERB
ftr-449	1344	10	as	as	ADP
ftr-449	1344	11	having	having	AUX
ftr-449	1344	12	originated	originate	VERB
ftr-449	1344	13	in	in	ADP
ftr-449	1344	14	lehman	lehman	PROPN
ftr-449	1344	15	v.	v.	ADP
ftr-449	1344	16	commissioner.22	commissioner.22	PROPN
ftr-449	1344	17	5	5	NUM
ftr-449	1344	18	the	the	DET
ftr-449	1344	19	decedent	decedent	NOUN
ftr-449	1344	20	and	and	CCONJ
ftr-449	1344	21	his	his	PRON
ftr-449	1344	22	brother	brother	NOUN
ftr-449	1344	23	set	set	VERB
ftr-449	1344	24	up	up	ADP
ftr-449	1344	25	trusts	trust	NOUN
ftr-449	1344	26	.	.	PUNCT
ftr-449	1345	1	226	226	NUM
ftr-449	1345	2	the	the	DET
ftr-449	1345	3	trusts	trust	NOUN
ftr-449	1345	4	established	establish	VERB
ftr-449	1345	5	by	by	ADP
ftr-449	1345	6	decedent	decedent	NOUN
ftr-449	1345	7	provided	provide	VERB
ftr-449	1345	8	that	that	DET
ftr-449	1345	9	income	income	NOUN
ftr-449	1345	10	was	be	AUX
ftr-449	1345	11	to	to	PART
ftr-449	1345	12	be	be	AUX
ftr-449	1345	13	paid	pay	VERB
ftr-449	1345	14	to	to	ADP
ftr-449	1345	15	his	his	PRON
ftr-449	1345	16	brother	brother	NOUN
ftr-449	1345	17	for	for	ADP
ftr-449	1345	18	life	life	NOUN
ftr-449	1345	19	,	,	PUNCT
ftr-449	1345	20	authorized	authorize	VERB
ftr-449	1345	21	his	his	PRON
ftr-449	1345	22	brother	brother	NOUN
ftr-449	1345	23	to	to	PART
ftr-449	1345	24	withdraw	withdraw	VERB
ftr-449	1345	25	$	$	SYM
ftr-449	1345	26	150,000	150,000	NUM
ftr-449	1345	27	from	from	ADP
ftr-449	1345	28	the	the	DET
ftr-449	1345	29	trusts	trust	NOUN
ftr-449	1345	30	,	,	PUNCT
ftr-449	1345	31	and	and	CCONJ
ftr-449	1345	32	directed	direct	VERB
ftr-449	1345	33	that	that	SCONJ
ftr-449	1345	34	principal	principal	NOUN
ftr-449	1345	35	be	be	AUX
ftr-449	1345	36	paid	pay	VERB
ftr-449	1345	37	to	to	ADP
ftr-449	1345	38	his	his	PRON
ftr-449	1345	39	brother	brother	NOUN
ftr-449	1345	40	's	's	PART
ftr-449	1345	41	issue	issue	NOUN
ftr-449	1345	42	upon	upon	SCONJ
ftr-449	1345	43	his	his	PRON
ftr-449	1345	44	brother	brother	NOUN
ftr-449	1345	45	's	's	PART
ftr-449	1345	46	death.227	death.227	PROPN
ftr-449	1345	47	his	his	PRON
ftr-449	1345	48	brother	brother	NOUN
ftr-449	1345	49	's	's	PART
ftr-449	1345	50	trusts	trust	NOUN
ftr-449	1345	51	contained	contain	VERB
ftr-449	1345	52	reciprocally	reciprocally	ADV
ftr-449	1345	53	identical	identical	ADJ
ftr-449	1345	54	provisions	provision	NOUN
ftr-449	1345	55	,	,	PUNCT
ftr-449	1345	56	that	that	ADV
ftr-449	1345	57	is	is	ADV
ftr-449	1345	58	,	,	PUNCT
ftr-449	1345	59	they	they	PRON
ftr-449	1345	60	provided	provide	VERB
ftr-449	1345	61	that	that	DET
ftr-449	1345	62	income	income	NOUN
ftr-449	1345	63	be	be	AUX
ftr-449	1345	64	paid	pay	VERB
ftr-449	1345	65	to	to	PART
ftr-449	1345	66	decedent	decedent	VERB
ftr-449	1345	67	for	for	ADP
ftr-449	1345	68	life	life	NOUN
ftr-449	1345	69	,	,	PUNCT
ftr-449	1345	70	authorized	authorize	VERB
ftr-449	1345	71	decedent	decedent	NOUN
ftr-449	1345	72	to	to	PART
ftr-449	1345	73	withdraw	withdraw	VERB
ftr-449	1345	74	$	$	SYM
ftr-449	1345	75	150,000	150,000	NUM
ftr-449	1345	76	from	from	ADP
ftr-449	1345	77	the	the	DET
ftr-449	1345	78	trusts	trust	NOUN
ftr-449	1345	79	,	,	PUNCT
ftr-449	1345	80	and	and	CCONJ
ftr-449	1345	81	directed	direct	VERB
ftr-449	1345	82	that	that	SCONJ
ftr-449	1345	83	principal	principal	NOUN
ftr-449	1345	84	be	be	AUX
ftr-449	1345	85	paid	pay	VERB
ftr-449	1345	86	to	to	ADP
ftr-449	1345	87	decedent	decedent	PROPN
ftr-449	1345	88	's	's	PART
ftr-449	1345	89	issue	issue	NOUN
ftr-449	1345	90	upon	upon	SCONJ
ftr-449	1345	91	the	the	DET
ftr-449	1345	92	decedent	decedent	NOUN
ftr-449	1345	93	's	's	PART
ftr-449	1345	94	death.22	death.22	PROPN
ftr-449	1345	95	'	'	PUNCT
ftr-449	1345	96	ruling	ruling	NOUN
ftr-449	1345	97	in	in	ADP
ftr-449	1345	98	favor	favor	NOUN
ftr-449	1345	99	of	of	ADP
ftr-449	1345	100	the	the	DET
ftr-449	1345	101	commissioner	commissioner	NOUN
ftr-449	1345	102	,	,	PUNCT
ftr-449	1345	103	the	the	DET
ftr-449	1345	104	court	court	NOUN
ftr-449	1345	105	held	hold	VERB
ftr-449	1345	106	the	the	DET
ftr-449	1345	107	trusts	trust	NOUN
ftr-449	1345	108	purportedly	purportedly	ADV
ftr-449	1345	109	created	create	VERB
ftr-449	1345	110	by	by	ADP
ftr-449	1345	111	decedent	decedent	PROPN
ftr-449	1345	112	's	's	PART
ftr-449	1345	113	brother	brother	NOUN
ftr-449	1345	114	were	be	AUX
ftr-449	1345	115	in	in	ADP
ftr-449	1345	116	substance	substance	NOUN
ftr-449	1345	117	created	create	VERB
ftr-449	1345	118	by	by	ADP
ftr-449	1345	119	decedent	decedent	NOUN
ftr-449	1345	120	.	.	PUNCT
ftr-449	1346	1	229	229	NUM
ftr-449	1347	1	the	the	DET
ftr-449	1347	2	court	court	NOUN
ftr-449	1347	3	cited	cite	VERB
ftr-449	1347	4	scott	scott	PROPN
ftr-449	1347	5	on	on	ADP
ftr-449	1347	6	trusts	trust	NOUN
ftr-449	1347	7	that	that	SCONJ
ftr-449	1347	8	"	"	PUNCT
ftr-449	1347	9	[	[	X
ftr-449	1347	10	a	a	X
ftr-449	1347	11	]	]	X
ftr-449	1347	12	person	person	NOUN
ftr-449	1347	13	who	who	PRON
ftr-449	1347	14	furnishes	furnish	VERB
ftr-449	1347	15	the	the	DET
ftr-449	1347	16	consideration	consideration	NOUN
ftr-449	1347	17	for	for	ADP
ftr-449	1347	18	the	the	DET
ftr-449	1347	19	creation	creation	NOUN
ftr-449	1347	20	of	of	ADP
ftr-449	1347	21	the	the	DET
ftr-449	1347	22	trust	trust	NOUN
ftr-449	1347	23	is	be	AUX
ftr-449	1347	24	the	the	DET
ftr-449	1347	25	settlor	settlor	NOUN
ftr-449	1347	26	,	,	PUNCT
ftr-449	1347	27	even	even	ADV
ftr-449	1347	28	though	though	SCONJ
ftr-449	1347	29	in	in	ADP
ftr-449	1347	30	form	form	NOUN
ftr-449	1347	31	the	the	DET
ftr-449	1347	32	trust	trust	NOUN
ftr-449	1347	33	is	be	AUX
ftr-449	1347	34	created	create	VERB
ftr-449	1347	35	by	by	ADP
ftr-449	1347	36	another	another	PRON
ftr-449	1347	37	.	.	PUNCT
ftr-449	1348	1	"23	"23	PROPN
ftr-449	1348	2	°	°	PROPN
ftr-449	1349	1	it	it	PRON
ftr-449	1349	2	ruled	rule	VERB
ftr-449	1349	3	that	that	SCONJ
ftr-449	1349	4	"	"	PUNCT
ftr-449	1349	5	the	the	DET
ftr-449	1349	6	transfer	transfer	NOUN
ftr-449	1349	7	by	by	ADP
ftr-449	1349	8	decedent	decedent	NOUN
ftr-449	1349	9	's	's	PART
ftr-449	1349	10	brother	brother	NOUN
ftr-449	1349	11	,	,	PUNCT
ftr-449	1349	12	having	having	AUX
ftr-449	1349	13	been	be	AUX
ftr-449	1349	14	paid	pay	VERB
ftr-449	1349	15	and	and	CCONJ
ftr-449	1349	16	bought	buy	VERB
ftr-449	1349	17	for	for	ADP
ftr-449	1349	18	by	by	ADP
ftr-449	1349	19	the	the	DET
ftr-449	1349	20	decedent	decedent	NOUN
ftr-449	1349	21	,	,	PUNCT
ftr-449	1349	22	was	be	AUX
ftr-449	1349	23	in	in	ADP
ftr-449	1349	24	substance	substance	NOUN
ftr-449	1349	25	a	a	DET
ftr-449	1349	26	'	'	PUNCT
ftr-449	1349	27	transfer	transfer	NOUN
ftr-449	1349	28	'	'	PUNCT
ftr-449	1349	29	by	by	ADP
ftr-449	1349	30	the	the	DET
ftr-449	1349	31	decedent	decedent	NOUN
ftr-449	1349	32	.	.	PUNCT
ftr-449	1349	33	"	"	PUNCT
ftr-449	1350	1	231	231	NUM
ftr-449	1350	2	consequently	consequently	ADV
ftr-449	1350	3	,	,	PUNCT
ftr-449	1350	4	the	the	DET
ftr-449	1350	5	$	$	SYM
ftr-449	1350	6	150,000	150,000	NUM
ftr-449	1350	7	that	that	PRON
ftr-449	1350	8	the	the	DET
ftr-449	1350	9	decedent	decedent	NOUN
ftr-449	1350	10	could	could	AUX
ftr-449	1350	11	withdraw	withdraw	VERB
ftr-449	1350	12	from	from	ADP
ftr-449	1350	13	the	the	DET
ftr-449	1350	14	trust	trust	NOUN
ftr-449	1350	15	nominally	nominally	ADV
ftr-449	1350	16	created	create	VERB
ftr-449	1350	17	by	by	ADP
ftr-449	1350	18	his	his	PRON
ftr-449	1350	19	brother	brother	NOUN
ftr-449	1350	20	was	be	AUX
ftr-449	1350	21	included	include	VERB
ftr-449	1350	22	in	in	ADP
ftr-449	1350	23	his	his	PRON
ftr-449	1350	24	gross	gross	ADJ
ftr-449	1350	25	estate	estate	NOUN
ftr-449	1350	26	as	as	ADP
ftr-449	1350	27	that	that	DET
ftr-449	1350	28	part	part	NOUN
ftr-449	1350	29	of	of	ADP
ftr-449	1350	30	decedent	decedent	NOUN
ftr-449	1350	31	's	's	PART
ftr-449	1350	32	"	"	PUNCT
ftr-449	1350	33	transfer	transfer	NOUN
ftr-449	1350	34	"	"	PUNCT
ftr-449	1350	35	over	over	ADP
ftr-449	1350	36	which	which	PRON
ftr-449	1350	37	he	he	PRON
ftr-449	1350	38	retained	retain	VERB
ftr-449	1350	39	a	a	DET
ftr-449	1350	40	power	power	NOUN
ftr-449	1350	41	"	"	PUNCT
ftr-449	1350	42	to	to	PART
ftr-449	1350	43	alter	alter	VERB
ftr-449	1350	44	,	,	PUNCT
ftr-449	1350	45	amend	amend	VERB
ftr-449	1350	46	,	,	PUNCT
ftr-449	1350	47	or	or	CCONJ
ftr-449	1350	48	revoke	revoke	VERB
ftr-449	1350	49	.	.	PUNCT
ftr-449	1351	1	,	,	PUNCT
ftr-449	1351	2	232	232	NUM
ftr-449	1351	3	the	the	DET
ftr-449	1351	4	effect	effect	NOUN
ftr-449	1351	5	of	of	ADP
ftr-449	1351	6	the	the	DET
ftr-449	1351	7	doctrine	doctrine	NOUN
ftr-449	1351	8	,	,	PUNCT
ftr-449	1351	9	when	when	SCONJ
ftr-449	1351	10	it	it	PRON
ftr-449	1351	11	applies	apply	VERB
ftr-449	1351	12	,	,	PUNCT
ftr-449	1351	13	is	be	AUX
ftr-449	1351	14	to	to	AUX
ftr-449	1351	15	"	"	PUNCT
ftr-449	1351	16	uncross	uncross	ADJ
ftr-449	1351	17	"	"	PUNCT
ftr-449	1351	18	or	or	CCONJ
ftr-449	1351	19	"	"	PUNCT
ftr-449	1351	20	switch	switch	VERB
ftr-449	1351	21	"	"	PUNCT
ftr-449	1351	22	grantors	grantor	NOUN
ftr-449	1351	23	.	.	PUNCT
ftr-449	1352	1	233	233	NUM
ftr-449	1352	2	thus	thus	ADV
ftr-449	1352	3	,	,	PUNCT
ftr-449	1352	4	in	in	ADP
ftr-449	1352	5	lehman	lehman	PROPN
ftr-449	1352	6	the	the	DET
ftr-449	1352	7	decedent	decedent	NOUN
ftr-449	1352	8	was	be	AUX
ftr-449	1352	9	treated	treat	VERB
ftr-449	1352	10	as	as	ADP
ftr-449	1352	11	creating	create	VERB
ftr-449	1352	12	the	the	DET
ftr-449	1352	13	trust	trust	NOUN
ftr-449	1352	14	nominally	nominally	ADV
ftr-449	1352	15	created	create	VERB
ftr-449	1352	16	by	by	ADP
ftr-449	1352	17	his	his	PRON
ftr-449	1352	18	brother	brother	NOUN
ftr-449	1352	19	,	,	PUNCT
ftr-449	1352	20	and	and	CCONJ
ftr-449	1352	21	his	his	PRON
ftr-449	1352	22	brother	brother	NOUN
ftr-449	1352	23	was	be	AUX
ftr-449	1352	24	treated	treat	VERB
ftr-449	1352	25	as	as	ADP
ftr-449	1352	26	creating	create	VERB
ftr-449	1352	27	the	the	DET
ftr-449	1352	28	trust	trust	NOUN
ftr-449	1352	29	nominally	nominally	ADV
ftr-449	1352	30	created	create	VERB
ftr-449	1352	31	by	by	ADP
ftr-449	1352	32	the	the	DET
ftr-449	1352	33	decedent	decedent	NOUN
ftr-449	1352	34	.	.	PUNCT
ftr-449	1353	1	the	the	DET
ftr-449	1353	2	underlying	underlie	VERB
ftr-449	1353	3	rationale	rationale	NOUN
ftr-449	1353	4	of	of	ADP
ftr-449	1353	5	the	the	DET
ftr-449	1353	6	theory	theory	NOUN
ftr-449	1353	7	is	be	AUX
ftr-449	1353	8	that	that	SCONJ
ftr-449	1353	9	the	the	DET
ftr-449	1353	10	decedent	decedent	NOUN
ftr-449	1353	11	has	have	AUX
ftr-449	1353	12	created	create	VERB
ftr-449	1353	13	a	a	DET
ftr-449	1353	14	trust	trust	NOUN
ftr-449	1353	15	nominally	nominally	ADV
ftr-449	1353	16	created	create	VERB
ftr-449	1353	17	by	by	ADP
ftr-449	1353	18	another	another	PRON
ftr-449	1353	19	,	,	PUNCT
ftr-449	1353	20	since	since	SCONJ
ftr-449	1353	21	he	he	PRON
ftr-449	1353	22	"	"	PUNCT
ftr-449	1353	23	paid	pay	VERB
ftr-449	1353	24	and	and	CCONJ
ftr-449	1353	25	bought	buy	VERB
ftr-449	1353	26	for	for	ADP
ftr-449	1353	27	"	"	PUNCT
ftr-449	1353	28	it	it	PRON
ftr-449	1353	29	by	by	ADP
ftr-449	1353	30	setting	set	VERB
ftr-449	1353	31	up	up	ADP
ftr-449	1353	32	a	a	DET
ftr-449	1353	33	reciprocal	reciprocal	ADJ
ftr-449	1353	34	trust	trust	NOUN
ftr-449	1353	35	for	for	ADP
ftr-449	1353	36	that	that	DET
ftr-449	1353	37	other	other	ADJ
ftr-449	1353	38	person	person	NOUN
ftr-449	1353	39	's	's	PART
ftr-449	1353	40	benefit	benefit	NOUN
ftr-449	1353	41	.	.	PUNCT
ftr-449	1354	1	225	225	NUM
ftr-449	1354	2	.	.	X
ftr-449	1354	3	109	109	NUM
ftr-449	1354	4	f.2d	f.2d	SYM
ftr-449	1354	5	99	99	NUM
ftr-449	1354	6	(	(	PUNCT
ftr-449	1354	7	2d	2d	NUM
ftr-449	1354	8	cir	cir	NOUN
ftr-449	1354	9	.	.	PUNCT
ftr-449	1354	10	1940	1940	NUM
ftr-449	1354	11	)	)	PUNCT
ftr-449	1354	12	,	,	PUNCT
ftr-449	1354	13	cert	cert	PROPN
ftr-449	1354	14	.	.	PUNCT
ftr-449	1355	1	denied	deny	VERB
ftr-449	1355	2	,	,	PUNCT
ftr-449	1355	3	310	310	NUM
ftr-449	1355	4	u.s	u.s	PROPN
ftr-449	1355	5	.	.	PROPN
ftr-449	1355	6	637	637	NUM
ftr-449	1355	7	(	(	PUNCT
ftr-449	1355	8	1940	1940	NUM
ftr-449	1355	9	)	)	PUNCT
ftr-449	1355	10	.	.	PUNCT
ftr-449	1356	1	226	226	NUM
ftr-449	1356	2	.	.	PUNCT
ftr-449	1356	3	see	see	VERB
ftr-449	1356	4	i	i	PRON
ftr-449	1356	5	d.	d.	PROPN
ftr-449	1356	6	at	at	ADP
ftr-449	1356	7	100	100	NUM
ftr-449	1356	8	.	.	PUNCT
ftr-449	1357	1	227	227	NUM
ftr-449	1357	2	.	.	PUNCT
ftr-449	1357	3	see	see	VERB
ftr-449	1357	4	i	i	PRON
ftr-449	1357	5	d.	d.	PROPN
ftr-449	1357	6	228	228	NUM
ftr-449	1357	7	.	.	PUNCT
ftr-449	1358	1	see	see	VERB
ftr-449	1358	2	i	i	PRON
ftr-449	1358	3	d.	d.	PROPN
ftr-449	1358	4	229	229	NUM
ftr-449	1358	5	.	.	PUNCT
ftr-449	1359	1	see	see	VERB
ftr-449	1359	2	i	i	PRON
ftr-449	1359	3	d.	d.	PROPN
ftr-449	1359	4	230	230	NUM
ftr-449	1359	5	.	.	PUNCT
ftr-449	1360	1	see	see	VERB
ftr-449	1360	2	i	i	PRON
ftr-449	1360	3	d.	d.	PROPN
ftr-449	1360	4	231	231	NUM
ftr-449	1360	5	.	.	PUNCT
ftr-449	1361	1	lehman	lehman	PROPN
ftr-449	1361	2	v.	v.	PROPN
ftr-449	1361	3	commissioner	commissioner	PROPN
ftr-449	1361	4	,	,	PUNCT
ftr-449	1361	5	109	109	NUM
ftr-449	1361	6	f.2d	f.2d	NUM
ftr-449	1361	7	99	99	NUM
ftr-449	1361	8	,	,	PUNCT
ftr-449	1361	9	100	100	NUM
ftr-449	1361	10	-	-	SYM
ftr-449	1361	11	01	01	NUM
ftr-449	1361	12	(	(	PUNCT
ftr-449	1361	13	2d	2d	NUM
ftr-449	1361	14	cir	cir	NOUN
ftr-449	1361	15	.	.	PUNCT
ftr-449	1361	16	1940	1940	NUM
ftr-449	1361	17	)	)	PUNCT
ftr-449	1361	18	,	,	PUNCT
ftr-449	1361	19	cert	cert	PROPN
ftr-449	1361	20	.	.	PUNCT
ftr-449	1361	21	denied	deny	VERB
ftr-449	1361	22	,	,	PUNCT
ftr-449	1361	23	310	310	NUM
ftr-449	1361	24	u.s	u.s	PROPN
ftr-449	1361	25	.	.	PROPN
ftr-449	1361	26	637	637	NUM
ftr-449	1361	27	(	(	PUNCT
ftr-449	1361	28	1940	1940	NUM
ftr-449	1361	29	)	)	PUNCT
ftr-449	1361	30	.	.	PUNCT
ftr-449	1362	1	232	232	X
ftr-449	1362	2	.	.	PUNCT
ftr-449	1363	1	i	i	PRON
ftr-449	1363	2	d.	d.	PROPN
ftr-449	1363	3	at	at	ADP
ftr-449	1363	4	101	101	NUM
ftr-449	1363	5	.	.	PUNCT
ftr-449	1364	1	although	although	SCONJ
ftr-449	1364	2	the	the	DET
ftr-449	1364	3	decedent	decedent	NOUN
ftr-449	1364	4	retained	retain	VERB
ftr-449	1364	5	a	a	DET
ftr-449	1364	6	life	life	NOUN
ftr-449	1364	7	income	income	NOUN
ftr-449	1364	8	interest	interest	NOUN
ftr-449	1364	9	in	in	ADP
ftr-449	1364	10	the	the	DET
ftr-449	1364	11	trusts	trust	NOUN
ftr-449	1364	12	he	he	PRON
ftr-449	1364	13	was	be	AUX
ftr-449	1364	14	deemed	deem	VERB
ftr-449	1364	15	to	to	PART
ftr-449	1364	16	have	have	AUX
ftr-449	1364	17	created	create	VERB
ftr-449	1364	18	,	,	PUNCT
ftr-449	1364	19	the	the	DET
ftr-449	1364	20	full	full	ADJ
ftr-449	1364	21	principal	principal	NOUN
ftr-449	1364	22	of	of	ADP
ftr-449	1364	23	the	the	DET
ftr-449	1364	24	trusts	trust	NOUN
ftr-449	1364	25	was	be	AUX
ftr-449	1364	26	not	not	PART
ftr-449	1364	27	included	include	VERB
ftr-449	1364	28	in	in	ADP
ftr-449	1364	29	his	his	PRON
ftr-449	1364	30	gross	gross	ADJ
ftr-449	1364	31	estate	estate	NOUN
ftr-449	1364	32	as	as	ADP
ftr-449	1364	33	transfers	transfer	NOUN
ftr-449	1364	34	"	"	PUNCT
ftr-449	1364	35	intended	intend	VERB
ftr-449	1364	36	to	to	PART
ftr-449	1364	37	take	take	VERB
ftr-449	1364	38	effect	effect	NOUN
ftr-449	1364	39	in	in	ADP
ftr-449	1364	40	possession	possession	NOUN
ftr-449	1364	41	or	or	CCONJ
ftr-449	1364	42	enjoyment	enjoyment	NOUN
ftr-449	1364	43	at	at	ADP
ftr-449	1364	44	or	or	CCONJ
ftr-449	1364	45	after	after	ADP
ftr-449	1364	46	[	[	X
ftr-449	1364	47	decedent	decedent	NOUN
ftr-449	1364	48	's	's	PART
ftr-449	1364	49	]	]	X
ftr-449	1364	50	death	death	NOUN
ftr-449	1364	51	,	,	PUNCT
ftr-449	1364	52	"	"	PUNCT
ftr-449	1364	53	i	i	PROPN
ftr-449	1364	54	d.	d.	PROPN
ftr-449	1364	55	,	,	PUNCT
ftr-449	1364	56	since	since	SCONJ
ftr-449	1364	57	those	those	DET
ftr-449	1364	58	trusts	trust	NOUN
ftr-449	1364	59	were	be	AUX
ftr-449	1364	60	created	create	VERB
ftr-449	1364	61	before	before	ADP
ftr-449	1364	62	the	the	DET
ftr-449	1364	63	enactment	enactment	NOUN
ftr-449	1364	64	of	of	ADP
ftr-449	1364	65	the	the	DET
ftr-449	1364	66	joint	joint	ADJ
ftr-449	1364	67	resolution	resolution	NOUN
ftr-449	1364	68	of	of	ADP
ftr-449	1364	69	march	march	PROPN
ftr-449	1364	70	3	3	NUM
ftr-449	1364	71	,	,	PUNCT
ftr-449	1364	72	193	193	NUM
ftr-449	1364	73	1	1	NUM
ftr-449	1364	74	,	,	PUNCT
ftr-449	1364	75	h.r.j	h.r.j	NOUN
ftr-449	1364	76	.	.	PUNCT
ftr-449	1365	1	res	re	NOUN
ftr-449	1365	2	.	.	PUNCT
ftr-449	1366	1	529	529	NUM
ftr-449	1366	2	,	,	PUNCT
ftr-449	1366	3	71	71	NUM
ftr-449	1366	4	st	st	PROPN
ftr-449	1366	5	cong	cong	PROPN
ftr-449	1366	6	.	.	PROPN
ftr-449	1366	7	,	,	PUNCT
ftr-449	1366	8	3d	3d	NUM
ftr-449	1366	9	sess	sess	NOUN
ftr-449	1366	10	.	.	PUNCT
ftr-449	1366	11	,	,	PUNCT
ftr-449	1366	12	46	46	NUM
ftr-449	1366	13	stat	stat	NOUN
ftr-449	1366	14	.	.	PUNCT
ftr-449	1367	1	1516	1516	NUM
ftr-449	1367	2	(	(	PUNCT
ftr-449	1367	3	1931	1931	NUM
ftr-449	1367	4	)	)	PUNCT
ftr-449	1367	5	,	,	PUNCT
ftr-449	1367	6	which	which	PRON
ftr-449	1367	7	amended	amend	VERB
ftr-449	1367	8	§	§	PROPN
ftr-449	1367	9	302(c	302(c	PROPN
ftr-449	1367	10	)	)	PUNCT
ftr-449	1367	11	of	of	ADP
ftr-449	1367	12	the	the	DET
ftr-449	1367	13	revenue	revenue	NOUN
ftr-449	1367	14	act	act	NOUN
ftr-449	1367	15	of	of	ADP
ftr-449	1367	16	1926	1926	NUM
ftr-449	1367	17	,	,	PUNCT
ftr-449	1367	18	44	44	NUM
ftr-449	1367	19	stat	stat	NOUN
ftr-449	1367	20	.	.	PUNCT
ftr-449	1368	1	9	9	NUM
ftr-449	1368	2	,	,	PUNCT
ftr-449	1368	3	70	70	NUM
ftr-449	1368	4	(	(	PUNCT
ftr-449	1368	5	1926	1926	NUM
ftr-449	1368	6	)	)	PUNCT
ftr-449	1368	7	,	,	PUNCT
ftr-449	1368	8	and	and	CCONJ
ftr-449	1368	9	overruled	overrule	VERB
ftr-449	1368	10	may	may	AUX
ftr-449	1368	11	v.	v.	ADP
ftr-449	1368	12	heiner	heiner	PROPN
ftr-449	1368	13	,	,	PUNCT
ftr-449	1368	14	281	281	NUM
ftr-449	1368	15	u.s	u.s	PROPN
ftr-449	1368	16	.	.	PROPN
ftr-449	1368	17	238	238	NUM
ftr-449	1368	18	(	(	PUNCT
ftr-449	1368	19	1930	1930	NUM
ftr-449	1368	20	)	)	PUNCT
ftr-449	1368	21	.	.	PUNCT
ftr-449	1369	1	see	see	VERB
ftr-449	1369	2	i	i	PRON
ftr-449	1369	3	d.	d.	PROPN
ftr-449	1369	4	and	and	CCONJ
ftr-449	1369	5	supra	supra	PROPN
ftr-449	1369	6	note	note	NOUN
ftr-449	1369	7	1	1	NUM
ftr-449	1369	8	.	.	SYM
ftr-449	1369	9	233	233	NUM
ftr-449	1369	10	.	.	PUNCT
ftr-449	1370	1	see	see	VERB
ftr-449	1370	2	,	,	PUNCT
ftr-449	1370	3	e.g.	e.g.	ADV
ftr-449	1370	4	,	,	PUNCT
ftr-449	1370	5	rev	rev	PROPN
ftr-449	1370	6	.	.	PROPN
ftr-449	1371	1	rul	rul	NOUN
ftr-449	1371	2	.	.	PUNCT
ftr-449	1372	1	74	74	NUM
ftr-449	1372	2	-	-	SYM
ftr-449	1372	3	533	533	NUM
ftr-449	1372	4	,	,	PUNCT
ftr-449	1372	5	1974	1974	NUM
ftr-449	1372	6	-	-	SYM
ftr-449	1372	7	2	2	NUM
ftr-449	1372	8	c.b	c.b	PROPN
ftr-449	1372	9	.	.	PROPN
ftr-449	1372	10	293	293	NUM
ftr-449	1372	11	;	;	PUNCT
ftr-449	1372	12	bischoff	bischoff	PROPN
ftr-449	1372	13	's	's	PART
ftr-449	1372	14	estate	estate	PROPN
ftr-449	1372	15	v.	v.	PROPN
ftr-449	1372	16	commissioner	commissioner	NOUN
ftr-449	1372	17	,	,	PUNCT
ftr-449	1372	18	69	69	NUM
ftr-449	1372	19	t.c	t.c	PROPN
ftr-449	1372	20	.	.	PROPN
ftr-449	1372	21	32	32	NUM
ftr-449	1372	22	(	(	PUNCT
ftr-449	1372	23	1977	1977	NUM
ftr-449	1372	24	)	)	PUNCT
ftr-449	1372	25	;	;	PUNCT
ftr-449	1372	26	exchange	exchange	PROPN
ftr-449	1372	27	bank	bank	PROPN
ftr-449	1372	28	&	&	CCONJ
ftr-449	1372	29	trust	trust	PROPN
ftr-449	1372	30	co.	co.	PROPN
ftr-449	1372	31	v.	v.	PROPN
ftr-449	1372	32	united	united	PROPN
ftr-449	1372	33	states	states	PROPN
ftr-449	1372	34	,	,	PUNCT
ftr-449	1372	35	694	694	NUM
ftr-449	1372	36	f.2d	f.2d	NOUN
ftr-449	1372	37	1261	1261	NUM
ftr-449	1372	38	(	(	PUNCT
ftr-449	1372	39	fed	fed	PROPN
ftr-449	1372	40	cir	cir	PROPN
ftr-449	1372	41	.	.	PROPN
ftr-449	1372	42	1982	1982	NUM
ftr-449	1372	43	)	)	PUNCT
ftr-449	1372	44	.	.	PUNCT
ftr-449	1373	1	but	but	CCONJ
ftr-449	1373	2	see	see	VERB
ftr-449	1373	3	estate	estate	NOUN
ftr-449	1373	4	of	of	ADP
ftr-449	1373	5	green	green	PROPN
ftr-449	1373	6	v.	v.	PROPN
ftr-449	1373	7	united	united	PROPN
ftr-449	1373	8	states	states	PROPN
ftr-449	1373	9	,	,	PUNCT
ftr-449	1373	10	68	68	NUM
ftr-449	1373	11	f.3d	f.3d	NUM
ftr-449	1373	12	151	151	NUM
ftr-449	1373	13	,	,	PUNCT
ftr-449	1373	14	153	153	NUM
ftr-449	1373	15	(	(	PUNCT
ftr-449	1373	16	6th	6th	ADJ
ftr-449	1373	17	cir	cir	NOUN
ftr-449	1373	18	.	.	PROPN
ftr-449	1373	19	1995	1995	NUM
ftr-449	1373	20	)	)	PUNCT
ftr-449	1373	21	(	(	PUNCT
ftr-449	1373	22	court	court	NOUN
ftr-449	1373	23	,	,	PUNCT
ftr-449	1373	24	assuming	assume	VERB
ftr-449	1373	25	arguendo	arguendo	ADJ
ftr-449	1373	26	that	that	SCONJ
ftr-449	1373	27	trusts	trust	NOUN
ftr-449	1373	28	were	be	AUX
ftr-449	1373	29	"	"	PUNCT
ftr-449	1373	30	interrelated	interrelated	ADJ
ftr-449	1373	31	,	,	PUNCT
ftr-449	1373	32	"	"	PUNCT
ftr-449	1373	33	refused	refuse	VERB
ftr-449	1373	34	to	to	PART
ftr-449	1373	35	"	"	PUNCT
ftr-449	1373	36	uncross	uncross	ADJ
ftr-449	1373	37	"	"	PUNCT
ftr-449	1373	38	grantors	grantor	NOUN
ftr-449	1373	39	because	because	SCONJ
ftr-449	1373	40	grantors	grantor	NOUN
ftr-449	1373	41	did	do	AUX
ftr-449	1373	42	not	not	PART
ftr-449	1373	43	retain	retain	VERB
ftr-449	1373	44	an	an	DET
ftr-449	1373	45	economic	economic	ADJ
ftr-449	1373	46	benefit	benefit	NOUN
ftr-449	1373	47	in	in	ADP
ftr-449	1373	48	the	the	DET
ftr-449	1373	49	transferred	transfer	VERB
ftr-449	1373	50	property	property	NOUN
ftr-449	1373	51	)	)	PUNCT
ftr-449	1373	52	.	.	PUNCT
ftr-449	1374	1	[	[	X
ftr-449	1374	2	vol	vol	NOUN
ftr-449	1374	3	4:8	4:8	NUM
ftr-449	1374	4	estate	estate	NOUN
ftr-449	1374	5	and	and	CCONJ
ftr-449	1374	6	gil	gil	PROPN
ftr-449	1374	7	tax	tax	NOUN
ftr-449	1374	8	effects	effect	NOUN
ftr-449	1374	9	of	of	ADP
ftr-449	1374	10	selling	sell	VERB
ftr-449	1374	11	a	a	DET
ftr-449	1374	12	remainder	remainder	NOUN
ftr-449	1374	13	in	in	ADP
ftr-449	1374	14	united	united	PROPN
ftr-449	1374	15	states	states	PROPN
ftr-449	1374	16	v.	v.	ADP
ftr-449	1374	17	estate	estate	NOUN
ftr-449	1374	18	of	of	ADP
ftr-449	1374	19	grace	grace	NOUN
ftr-449	1374	20	,	,	PUNCT
ftr-449	1374	21	the	the	DET
ftr-449	1374	22	supreme	supreme	PROPN
ftr-449	1374	23	court	court	PROPN
ftr-449	1374	24	rejected	reject	VERB
ftr-449	1374	25	the	the	DET
ftr-449	1374	26	contention	contention	NOUN
ftr-449	1374	27	that	that	SCONJ
ftr-449	1374	28	the	the	DET
ftr-449	1374	29	government	government	NOUN
ftr-449	1374	30	needed	need	VERB
ftr-449	1374	31	to	to	PART
ftr-449	1374	32	show	show	VERB
ftr-449	1374	33	,	,	PUNCT
ftr-449	1374	34	before	before	ADP
ftr-449	1374	35	invoking	invoke	VERB
ftr-449	1374	36	the	the	DET
ftr-449	1374	37	doctrine	doctrine	NOUN
ftr-449	1374	38	,	,	PUNCT
ftr-449	1374	39	that	that	SCONJ
ftr-449	1374	40	each	each	DET
ftr-449	1374	41	trust	trust	NOUN
ftr-449	1374	42	was	be	AUX
ftr-449	1374	43	the	the	DET
ftr-449	1374	44	"	"	PUNCT
ftr-449	1374	45	bargained	bargain	VERB
ftr-449	1374	46	-	-	PUNCT
ftr-449	1374	47	for	for	ADP
ftr-449	1374	48	quid	quid	ADJ
ftr-449	1374	49	pro	pro	X
ftr-449	1374	50	quo	quo	NOUN
ftr-449	1374	51	"	"	PUNCT
ftr-449	1374	52	for	for	ADP
ftr-449	1374	53	the	the	DET
ftr-449	1374	54	other	other	ADJ
ftr-449	1374	55	.	.	PUNCT
ftr-449	1374	56	'	'	PUNCT
ftr-449	1375	1	the	the	DET
ftr-449	1375	2	government	government	NOUN
ftr-449	1375	3	merely	merely	ADV
ftr-449	1375	4	had	have	VERB
ftr-449	1375	5	to	to	PART
ftr-449	1375	6	show	show	VERB
ftr-449	1375	7	that	that	SCONJ
ftr-449	1375	8	the	the	DET
ftr-449	1375	9	trusts	trust	NOUN
ftr-449	1375	10	were	be	AUX
ftr-449	1375	11	"	"	PUNCT
ftr-449	1375	12	interrelated	interrelated	ADJ
ftr-449	1375	13	"	"	PUNCT
ftr-449	1375	14	(	(	PUNCT
ftr-449	1375	15	for	for	ADP
ftr-449	1375	16	example	example	NOUN
ftr-449	1375	17	,	,	PUNCT
ftr-449	1375	18	that	that	SCONJ
ftr-449	1375	19	they	they	PRON
ftr-449	1375	20	were	be	AUX
ftr-449	1375	21	created	create	VERB
ftr-449	1375	22	at	at	ADP
ftr-449	1375	23	about	about	ADV
ftr-449	1375	24	the	the	DET
ftr-449	1375	25	same	same	ADJ
ftr-449	1375	26	time	time	NOUN
ftr-449	1375	27	,	,	PUNCT
ftr-449	1375	28	were	be	AUX
ftr-449	1375	29	set	set	VERB
ftr-449	1375	30	up	up	ADP
ftr-449	1375	31	pursuant	pursuant	ADV
ftr-449	1375	32	to	to	ADP
ftr-449	1375	33	a	a	DET
ftr-449	1375	34	common	common	ADJ
ftr-449	1375	35	plan	plan	NOUN
ftr-449	1375	36	,	,	PUNCT
ftr-449	1375	37	and	and	CCONJ
ftr-449	1375	38	had	have	VERB
ftr-449	1375	39	similar	similar	ADJ
ftr-449	1375	40	terms	term	NOUN
ftr-449	1375	41	)	)	PUNCT
ftr-449	1375	42	,	,	PUNCT
ftr-449	1375	43	and	and	CCONJ
ftr-449	1375	44	that	that	SCONJ
ftr-449	1375	45	their	their	PRON
ftr-449	1375	46	creation	creation	NOUN
ftr-449	1375	47	"	"	PUNCT
ftr-449	1375	48	to	to	ADP
ftr-449	1375	49	the	the	DET
ftr-449	1375	50	extent	extent	NOUN
ftr-449	1375	51	of	of	ADP
ftr-449	1375	52	mutual	mutual	ADJ
ftr-449	1375	53	value	value	NOUN
ftr-449	1375	54	,	,	PUNCT
ftr-449	1375	55	leaves	leave	VERB
ftr-449	1375	56	the	the	DET
ftr-449	1375	57	settlors	settlor	NOUN
ftr-449	1375	58	in	in	ADP
ftr-449	1375	59	approximately	approximately	ADV
ftr-449	1375	60	the	the	DET
ftr-449	1375	61	same	same	ADJ
ftr-449	1375	62	objective	objective	ADJ
ftr-449	1375	63	economic	economic	ADJ
ftr-449	1375	64	position	position	NOUN
ftr-449	1375	65	as	as	SCONJ
ftr-449	1375	66	they	they	PRON
ftr-449	1375	67	would	would	AUX
ftr-449	1375	68	have	have	AUX
ftr-449	1375	69	been	be	AUX
ftr-449	1375	70	in	in	ADP
ftr-449	1375	71	if	if	SCONJ
ftr-449	1375	72	each	each	PRON
ftr-449	1375	73	had	have	AUX
ftr-449	1375	74	created	create	VERB
ftr-449	1375	75	his	his	PRON
ftr-449	1375	76	own	own	ADJ
ftr-449	1375	77	trust	trust	NOUN
ftr-449	1375	78	with	with	ADP
ftr-449	1375	79	himself	himself	PRON
ftr-449	1375	80	,	,	PUNCT
ftr-449	1375	81	rather	rather	ADV
ftr-449	1375	82	than	than	ADP
ftr-449	1375	83	the	the	DET
ftr-449	1375	84	other	other	ADJ
ftr-449	1375	85	,	,	PUNCT
ftr-449	1375	86	as	as	ADP
ftr-449	1375	87	life	life	NOUN
ftr-449	1375	88	beneficiary	beneficiary	NOUN
ftr-449	1375	89	.	.	PUNCT
ftr-449	1375	90	"	"	PUNCT
ftr-449	1376	1	5	5	NUM
ftr-449	1376	2	the	the	DET
ftr-449	1376	3	grace	grace	NOUN
ftr-449	1376	4	decision	decision	NOUN
ftr-449	1376	5	leaves	leave	VERB
ftr-449	1376	6	the	the	DET
ftr-449	1376	7	underlying	underlie	VERB
ftr-449	1376	8	rationale	rationale	NOUN
ftr-449	1376	9	orjustification	orjustification	NOUN
ftr-449	1376	10	for	for	ADP
ftr-449	1376	11	the	the	DET
ftr-449	1376	12	reciprocal	reciprocal	ADJ
ftr-449	1376	13	trust	trust	PROPN
ftr-449	1376	14	doctrine	doctrine	NOUN
ftr-449	1376	15	in	in	ADP
ftr-449	1376	16	doubt	doubt	NOUN
ftr-449	1376	17	.	.	PUNCT
ftr-449	1377	1	6	6	NUM
ftr-449	1377	2	arguably	arguably	ADV
ftr-449	1377	3	,	,	PUNCT
ftr-449	1377	4	grace	grace	NOUN
ftr-449	1377	5	rejected	reject	VERB
ftr-449	1377	6	the	the	DET
ftr-449	1377	7	lehman	lehman	PROPN
ftr-449	1377	8	rationale	rationale	NOUN
ftr-449	1377	9	and	and	CCONJ
ftr-449	1377	10	replaced	replace	VERB
ftr-449	1377	11	it	it	PRON
ftr-449	1377	12	with	with	ADP
ftr-449	1377	13	a	a	DET
ftr-449	1377	14	"	"	PUNCT
ftr-449	1377	15	net	net	ADJ
ftr-449	1377	16	effect	effect	NOUN
ftr-449	1377	17	"	"	PUNCT
ftr-449	1377	18	rationale	rationale	NOUN
ftr-449	1377	19	.	.	PUNCT
ftr-449	1378	1	under	under	ADP
ftr-449	1378	2	this	this	DET
ftr-449	1378	3	interpretation	interpretation	NOUN
ftr-449	1378	4	,	,	PUNCT
ftr-449	1378	5	each	each	DET
ftr-449	1378	6	party	party	NOUN
ftr-449	1378	7	is	be	AUX
ftr-449	1378	8	treated	treat	VERB
ftr-449	1378	9	as	as	ADP
ftr-449	1378	10	the	the	DET
ftr-449	1378	11	creator	creator	NOUN
ftr-449	1378	12	of	of	ADP
ftr-449	1378	13	the	the	DET
ftr-449	1378	14	trust	trust	NOUN
ftr-449	1378	15	nominally	nominally	ADV
ftr-449	1378	16	established	establish	VERB
ftr-449	1378	17	by	by	ADP
ftr-449	1378	18	the	the	DET
ftr-449	1378	19	other	other	ADJ
ftr-449	1378	20	,	,	PUNCT
ftr-449	1378	21	simply	simply	ADV
ftr-449	1378	22	because	because	SCONJ
ftr-449	1378	23	each	each	DET
ftr-449	1378	24	party	party	NOUN
ftr-449	1378	25	is	be	AUX
ftr-449	1378	26	in	in	ADP
ftr-449	1378	27	the	the	DET
ftr-449	1378	28	same	same	ADJ
ftr-449	1378	29	position	position	NOUN
ftr-449	1378	30	he	he	PRON
ftr-449	1378	31	would	would	AUX
ftr-449	1378	32	have	have	AUX
ftr-449	1378	33	been	be	AUX
ftr-449	1378	34	had	have	VERB
ftr-449	1378	35	he	he	PRON
ftr-449	1378	36	in	in	ADP
ftr-449	1378	37	fact	fact	NOUN
ftr-449	1378	38	setup	setup	VERB
ftr-449	1378	39	the	the	DET
ftr-449	1378	40	other	other	ADJ
ftr-449	1378	41	trust	trust	NOUN
ftr-449	1378	42	.	.	PUNCT
ftr-449	1379	1	in	in	ADP
ftr-449	1379	2	other	other	ADJ
ftr-449	1379	3	words	word	NOUN
ftr-449	1379	4	,	,	PUNCT
ftr-449	1379	5	since	since	SCONJ
ftr-449	1379	6	the	the	DET
ftr-449	1379	7	transaction	transaction	NOUN
ftr-449	1379	8	had	have	VERB
ftr-449	1379	9	the	the	DET
ftr-449	1379	10	same	same	ADJ
ftr-449	1379	11	"	"	PUNCT
ftr-449	1379	12	net	net	ADJ
ftr-449	1379	13	effect	effect	NOUN
ftr-449	1379	14	"	"	PUNCT
ftr-449	1379	15	as	as	ADP
ftr-449	1379	16	one	one	NUM
ftr-449	1379	17	covered	cover	VERB
ftr-449	1379	18	by	by	ADP
ftr-449	1379	19	section	section	NOUN
ftr-449	1379	20	2036	2036	NUM
ftr-449	1379	21	,	,	PUNCT
ftr-449	1379	22	it	it	PRON
ftr-449	1379	23	should	should	AUX
ftr-449	1379	24	be	be	AUX
ftr-449	1379	25	treated	treat	VERB
ftr-449	1379	26	in	in	ADP
ftr-449	1379	27	that	that	DET
ftr-449	1379	28	manner	manner	NOUN
ftr-449	1379	29	.	.	PUNCT
ftr-449	1380	1	a	a	DET
ftr-449	1380	2	less	less	ADV
ftr-449	1380	3	sweeping	sweeping	ADJ
ftr-449	1380	4	interpretation	interpretation	NOUN
ftr-449	1380	5	of	of	ADP
ftr-449	1380	6	grace	grace	NOUN
ftr-449	1380	7	is	be	AUX
ftr-449	1380	8	that	that	SCONJ
ftr-449	1380	9	it	it	PRON
ftr-449	1380	10	relaxes	relax	VERB
ftr-449	1380	11	or	or	CCONJ
ftr-449	1380	12	eases	ease	VERB
ftr-449	1380	13	the	the	DET
ftr-449	1380	14	evidentiary	evidentiary	ADJ
ftr-449	1380	15	burden	burden	NOUN
ftr-449	1380	16	needed	need	VERB
ftr-449	1380	17	to	to	PART
ftr-449	1380	18	invoke	invoke	VERB
ftr-449	1380	19	the	the	DET
ftr-449	1380	20	doctrine	doctrine	NOUN
ftr-449	1380	21	for	for	ADP
ftr-449	1380	22	practical	practical	ADJ
ftr-449	1380	23	and	and	CCONJ
ftr-449	1380	24	administrative	administrative	ADJ
ftr-449	1380	25	reasons	reason	NOUN
ftr-449	1380	26	but	but	CCONJ
ftr-449	1380	27	leaves	leave	NOUN
ftr-449	1380	28	unaltered	unaltere	VERB
ftr-449	1380	29	the	the	DET
ftr-449	1380	30	underlying	underlying	ADJ
ftr-449	1380	31	justification	justification	NOUN
ftr-449	1380	32	for	for	ADP
ftr-449	1380	33	the	the	DET
ftr-449	1380	34	doctrine	doctrine	NOUN
ftr-449	1380	35	.	.	PUNCT
ftr-449	1381	1	the	the	DET
ftr-449	1381	2	court	court	NOUN
ftr-449	1381	3	noted	note	VERB
ftr-449	1381	4	that	that	SCONJ
ftr-449	1381	5	requiring	require	VERB
ftr-449	1381	6	a	a	DET
ftr-449	1381	7	finding	finding	NOUN
ftr-449	1381	8	that	that	SCONJ
ftr-449	1381	9	each	each	DET
ftr-449	1381	10	trust	trust	NOUN
ftr-449	1381	11	was	be	AUX
ftr-449	1381	12	created	create	VERB
ftr-449	1381	13	as	as	ADP
ftr-449	1381	14	the	the	DET
ftr-449	1381	15	quid	quid	ADJ
ftr-449	1381	16	pro	pro	X
ftr-449	1381	17	quo	quo	NOUN
ftr-449	1381	18	for	for	ADP
ftr-449	1381	19	the	the	DET
ftr-449	1381	20	other	other	ADJ
ftr-449	1381	21	would	would	AUX
ftr-449	1381	22	necessitate	necessitate	ADJ
ftr-449	1381	23	"	"	PUNCT
ftr-449	1381	24	perilous	perilous	ADJ
ftr-449	1381	25	"	"	PUNCT
ftr-449	1381	26	inquiries	inquiry	NOUN
ftr-449	1381	27	into	into	ADP
ftr-449	1381	28	the	the	DET
ftr-449	1381	29	subjective	subjective	ADJ
ftr-449	1381	30	intent	intent	NOUN
ftr-449	1381	31	of	of	ADP
ftr-449	1381	32	the	the	DET
ftr-449	1381	33	parties	party	NOUN
ftr-449	1381	34	where	where	SCONJ
ftr-449	1381	35	at	at	ADV
ftr-449	1381	36	least	least	ADV
ftr-449	1381	37	one	one	NUM
ftr-449	1381	38	of	of	ADP
ftr-449	1381	39	them	they	PRON
ftr-449	1381	40	,	,	PUNCT
ftr-449	1381	41	and	and	CCONJ
ftr-449	1381	42	possibly	possibly	ADV
ftr-449	1381	43	both	both	PRON
ftr-449	1381	44	,	,	PUNCT
ftr-449	1381	45	are	be	AUX
ftr-449	1381	46	deceased	deceased	ADJ
ftr-449	1381	47	,	,	PUNCT
ftr-449	1381	48	and	and	CCONJ
ftr-449	1381	49	where	where	SCONJ
ftr-449	1381	50	the	the	DET
ftr-449	1381	51	transaction	transaction	NOUN
ftr-449	1381	52	may	may	AUX
ftr-449	1381	53	have	have	AUX
ftr-449	1381	54	occurred	occur	VERB
ftr-449	1381	55	many	many	ADJ
ftr-449	1381	56	years	year	NOUN
ftr-449	1381	57	before	before	ADV
ftr-449	1381	58	.	.	PUNCT
ftr-449	1382	1	7	7	NUM
ftr-449	1383	1	the	the	DET
ftr-449	1383	2	court	court	NOUN
ftr-449	1383	3	noted	note	VERB
ftr-449	1383	4	the	the	DET
ftr-449	1383	5	difficulty	difficulty	NOUN
ftr-449	1383	6	of	of	ADP
ftr-449	1383	7	showing	show	VERB
ftr-449	1383	8	subjective	subjective	ADJ
ftr-449	1383	9	intent	intent	NOUN
ftr-449	1383	10	in	in	ADP
ftr-449	1383	11	intrafamily	intrafamily	ADV
ftr-449	1383	12	transactions	transaction	NOUN
ftr-449	1383	13	where	where	SCONJ
ftr-449	1383	14	the	the	DET
ftr-449	1383	15	parties	party	NOUN
ftr-449	1383	16	rarely	rarely	ADV
ftr-449	1383	17	bargain	bargain	VERB
ftr-449	1383	18	in	in	ADP
ftr-449	1383	19	the	the	DET
ftr-449	1383	20	same	same	ADJ
ftr-449	1383	21	conscious	conscious	ADJ
ftr-449	1383	22	,	,	PUNCT
ftr-449	1383	23	explicit	explicit	ADJ
ftr-449	1383	24	manner	manner	NOUN
ftr-449	1383	25	that	that	PRON
ftr-449	1383	26	business	business	NOUN
ftr-449	1383	27	people	people	NOUN
ftr-449	1383	28	do	do	VERB
ftr-449	1383	29	.	.	PUNCT
ftr-449	1384	1	8	8	NUM
ftr-449	1385	1	the	the	DET
ftr-449	1385	2	court	court	NOUN
ftr-449	1385	3	also	also	ADV
ftr-449	1385	4	observed	observe	VERB
ftr-449	1385	5	the	the	DET
ftr-449	1385	6	high	high	ADJ
ftr-449	1385	7	probability	probability	NOUN
ftr-449	1385	8	that	that	SCONJ
ftr-449	1385	9	such	such	ADJ
ftr-449	1385	10	transactions	transaction	NOUN
ftr-449	1385	11	were	be	AUX
ftr-449	1385	12	tax	tax	NOUN
ftr-449	1385	13	-	-	PUNCT
ftr-449	1385	14	motivated	motivated	ADJ
ftr-449	1385	15	.	.	PUNCT
ftr-449	1386	1	9	9	NUM
ftr-449	1386	2	i	i	PRON
ftr-449	1386	3	prefer	prefer	VERB
ftr-449	1386	4	this	this	DET
ftr-449	1386	5	view	view	NOUN
ftr-449	1386	6	of	of	ADP
ftr-449	1386	7	grace	grace	NOUN
ftr-449	1386	8	,	,	PUNCT
ftr-449	1386	9	but	but	CCONJ
ftr-449	1386	10	some	some	PRON
ftr-449	1386	11	of	of	ADP
ftr-449	1386	12	the	the	DET
ftr-449	1386	13	language	language	NOUN
ftr-449	1386	14	in	in	ADP
ftr-449	1386	15	the	the	DET
ftr-449	1386	16	decision	decision	NOUN
ftr-449	1386	17	points	point	NOUN
ftr-449	1386	18	in	in	ADP
ftr-449	1386	19	the	the	DET
ftr-449	1386	20	other	other	ADJ
ftr-449	1386	21	direction	direction	NOUN
ftr-449	1386	22	.	.	PUNCT
ftr-449	1387	1	grace	grace	NOUN
ftr-449	1387	2	did	do	AUX
ftr-449	1387	3	not	not	PART
ftr-449	1387	4	adopt	adopt	VERB
ftr-449	1387	5	a	a	DET
ftr-449	1387	6	"	"	PUNCT
ftr-449	1387	7	pure	pure	ADJ
ftr-449	1387	8	"	"	PUNCT
ftr-449	1387	9	net	net	ADJ
ftr-449	1387	10	effect	effect	NOUN
ftr-449	1387	11	rationale	rationale	NOUN
ftr-449	1387	12	,	,	PUNCT
ftr-449	1387	13	since	since	SCONJ
ftr-449	1387	14	the	the	DET
ftr-449	1387	15	court	court	NOUN
ftr-449	1387	16	also	also	ADV
ftr-449	1387	17	required	require	VERB
ftr-449	1387	18	that	that	SCONJ
ftr-449	1387	19	the	the	DET
ftr-449	1387	20	two	two	NUM
ftr-449	1387	21	trusts	trust	NOUN
ftr-449	1387	22	be	be	AUX
ftr-449	1387	23	"	"	PUNCT
ftr-449	1387	24	interrelated	interrelated	ADJ
ftr-449	1387	25	.	.	PUNCT
ftr-449	1387	26	'	'	PUNCT
ftr-449	1388	1	24	24	NUM
ftr-449	1388	2	0	0	NUM
ftr-449	1388	3	apparently	apparently	ADV
ftr-449	1388	4	,	,	PUNCT
ftr-449	1388	5	the	the	DET
ftr-449	1388	6	doctrine	doctrine	NOUN
ftr-449	1388	7	does	do	AUX
ftr-449	1388	8	not	not	PART
ftr-449	1388	9	apply	apply	VERB
ftr-449	1388	10	if	if	SCONJ
ftr-449	1388	11	two	two	NUM
ftr-449	1388	12	people	people	NOUN
ftr-449	1388	13	-	-	PUNCT
ftr-449	1388	14	without	without	ADP
ftr-449	1388	15	knowledge	knowledge	NOUN
ftr-449	1388	16	of	of	ADP
ftr-449	1388	17	the	the	DET
ftr-449	1388	18	other	other	ADJ
ftr-449	1388	19	's	's	PART
ftr-449	1388	20	intent	intent	NOUN
ftr-449	1388	21	or	or	CCONJ
ftr-449	1388	22	actions	action	NOUN
ftr-449	1388	23	-	-	PUNCT
ftr-449	1388	24	separately	separately	ADV
ftr-449	1388	25	create	create	NOUN
ftr-449	1388	26	trusts	trust	NOUN
ftr-449	1388	27	naming	name	VERB
ftr-449	1388	28	the	the	DET
ftr-449	1388	29	other	other	ADJ
ftr-449	1388	30	as	as	ADP
ftr-449	1388	31	income	income	NOUN
ftr-449	1388	32	beneficiary	beneficiary	NOUN
ftr-449	1388	33	,	,	PUNCT
ftr-449	1388	34	since	since	SCONJ
ftr-449	1388	35	such	such	ADJ
ftr-449	1388	36	trusts	trust	NOUN
ftr-449	1388	37	would	would	AUX
ftr-449	1388	38	not	not	PART
ftr-449	1388	39	be	be	AUX
ftr-449	1388	40	viewed	view	VERB
ftr-449	1388	41	as	as	ADP
ftr-449	1388	42	"	"	PUNCT
ftr-449	1388	43	interrelated	interrelated	ADJ
ftr-449	1388	44	.	.	PUNCT
ftr-449	1389	1	,	,	PUNCT
ftr-449	1389	2	2	2	NUM
ftr-449	1389	3	4	4	NUM
ftr-449	1389	4	'	'	PUNCT
ftr-449	1389	5	it	it	PRON
ftr-449	1389	6	is	be	AUX
ftr-449	1389	7	difficult	difficult	ADJ
ftr-449	1389	8	to	to	PART
ftr-449	1389	9	justify	justify	VERB
ftr-449	1389	10	this	this	DET
ftr-449	1389	11	234	234	NUM
ftr-449	1389	12	.	.	PUNCT
ftr-449	1390	1	395	395	NUM
ftr-449	1390	2	u.s	u.s	PROPN
ftr-449	1390	3	.	.	PROPN
ftr-449	1390	4	316	316	NUM
ftr-449	1390	5	,	,	PUNCT
ftr-449	1390	6	324	324	NUM
ftr-449	1390	7	n.9	n.9	SYM
ftr-449	1390	8	(	(	PUNCT
ftr-449	1390	9	1969	1969	NUM
ftr-449	1390	10	)	)	PUNCT
ftr-449	1390	11	.	.	PUNCT
ftr-449	1391	1	235	235	NUM
ftr-449	1391	2	.	.	PUNCT
ftr-449	1391	3	see	see	VERB
ftr-449	1391	4	i	i	PRON
ftr-449	1391	5	d.	d.	PROPN
ftr-449	1391	6	236	236	NUM
ftr-449	1391	7	.	.	PUNCT
ftr-449	1392	1	see	see	VERB
ftr-449	1392	2	discussion	discussion	NOUN
ftr-449	1392	3	of	of	ADP
ftr-449	1392	4	this	this	DET
ftr-449	1392	5	issue	issue	NOUN
ftr-449	1392	6	in	in	ADP
ftr-449	1392	7	lowndes	lowndes	PROPN
ftr-449	1392	8	et	et	PROPN
ftr-449	1392	9	al	al	PROPN
ftr-449	1392	10	.	.	PROPN
ftr-449	1392	11	,	,	PUNCT
ftr-449	1392	12	supra	supra	PROPN
ftr-449	1392	13	note	note	PROPN
ftr-449	1392	14	205	205	NUM
ftr-449	1392	15	,	,	PUNCT
ftr-449	1392	16	at	at	ADP
ftr-449	1392	17	§	§	PROPN
ftr-449	1392	18	9.8	9.8	NUM
ftr-449	1392	19	.	.	NOUN
ftr-449	1392	20	237	237	NUM
ftr-449	1392	21	.	.	PUNCT
ftr-449	1393	1	estate	estate	NOUN
ftr-449	1393	2	of	of	ADP
ftr-449	1393	3	grace	grace	NOUN
ftr-449	1393	4	,	,	PUNCT
ftr-449	1393	5	395	395	NUM
ftr-449	1393	6	u.s	u.s	PROPN
ftr-449	1393	7	.	.	PROPN
ftr-449	1393	8	at	at	ADP
ftr-449	1393	9	323	323	NUM
ftr-449	1393	10	.	.	PUNCT
ftr-449	1394	1	238	238	NUM
ftr-449	1394	2	.	.	PUNCT
ftr-449	1395	1	see	see	VERB
ftr-449	1395	2	i	i	PRON
ftr-449	1395	3	d.	d.	PROPN
ftr-449	1395	4	at	at	ADP
ftr-449	1395	5	324	324	NUM
ftr-449	1395	6	.	.	PUNCT
ftr-449	1396	1	239	239	NUM
ftr-449	1396	2	.	.	PUNCT
ftr-449	1396	3	see	see	VERB
ftr-449	1396	4	i	i	PRON
ftr-449	1396	5	d.	d.	PROPN
ftr-449	1396	6	at	at	ADP
ftr-449	1396	7	323	323	NUM
ftr-449	1396	8	.	.	PUNCT
ftr-449	1397	1	240	240	NUM
ftr-449	1397	2	.	.	PUNCT
ftr-449	1398	1	i	i	PRON
ftr-449	1398	2	d.	d.	PROPN
ftr-449	1398	3	at	at	ADP
ftr-449	1398	4	324	324	NUM
ftr-449	1398	5	.	.	PUNCT
ftr-449	1399	1	241	241	X
ftr-449	1399	2	.	.	PUNCT
ftr-449	1400	1	the	the	DET
ftr-449	1400	2	dissenting	dissent	VERB
ftr-449	1400	3	opinion	opinion	NOUN
ftr-449	1400	4	in	in	ADP
ftr-449	1400	5	the	the	DET
ftr-449	1400	6	court	court	NOUN
ftr-449	1400	7	of	of	ADP
ftr-449	1400	8	claims	claim	NOUN
ftr-449	1400	9	in	in	ADP
ftr-449	1400	10	grace	grace	NOUN
ftr-449	1400	11	,	,	PUNCT
ftr-449	1400	12	alluding	allude	VERB
ftr-449	1400	13	to	to	ADP
ftr-449	1400	14	o.	o.	PROPN
ftr-449	1400	15	henry	henry	PROPN
ftr-449	1400	16	's	's	PART
ftr-449	1400	17	"	"	PUNCT
ftr-449	1400	18	gift	gift	NOUN
ftr-449	1400	19	of	of	ADP
ftr-449	1400	20	the	the	DET
ftr-449	1400	21	magi	magi	NOUN
ftr-449	1400	22	,	,	PUNCT
ftr-449	1400	23	"	"	PUNCT
ftr-449	1400	24	stated	state	VERB
ftr-449	1400	25	that	that	SCONJ
ftr-449	1400	26	the	the	DET
ftr-449	1400	27	reciprocal	reciprocal	ADJ
ftr-449	1400	28	trust	trust	NOUN
ftr-449	1400	29	doctrine	doctrine	NOUN
ftr-449	1400	30	would	would	AUX
ftr-449	1400	31	not	not	PART
ftr-449	1400	32	apply	apply	VERB
ftr-449	1400	33	"	"	PUNCT
ftr-449	1400	34	even	even	ADV
ftr-449	1400	35	if	if	SCONJ
ftr-449	1400	36	the	the	DET
ftr-449	1400	37	chance	chance	NOUN
ftr-449	1400	38	19991	19991	NUM
ftr-449	1400	39	florida	florida	PROPN
ftr-449	1400	40	tax	tax	NOUN
ftr-449	1400	41	review	review	NOUN
ftr-449	1400	42	result	result	VERB
ftr-449	1400	43	under	under	ADP
ftr-449	1400	44	the	the	DET
ftr-449	1400	45	net	net	ADJ
ftr-449	1400	46	effect	effect	NOUN
ftr-449	1400	47	rationale	rationale	NOUN
ftr-449	1400	48	,	,	PUNCT
ftr-449	1400	49	since	since	SCONJ
ftr-449	1400	50	the	the	DET
ftr-449	1400	51	settlors	settlor	NOUN
ftr-449	1400	52	are	be	AUX
ftr-449	1400	53	just	just	ADV
ftr-449	1400	54	as	as	ADV
ftr-449	1400	55	much	much	ADJ
ftr-449	1400	56	in	in	ADP
ftr-449	1400	57	the	the	DET
ftr-449	1400	58	same	same	ADJ
ftr-449	1400	59	economic	economic	ADJ
ftr-449	1400	60	position	position	NOUN
ftr-449	1400	61	as	as	SCONJ
ftr-449	1400	62	if	if	SCONJ
ftr-449	1400	63	each	each	PRON
ftr-449	1400	64	had	have	AUX
ftr-449	1400	65	created	create	VERB
ftr-449	1400	66	a	a	DET
ftr-449	1400	67	trust	trust	NOUN
ftr-449	1400	68	naming	name	VERB
ftr-449	1400	69	himself	himself	PRON
ftr-449	1400	70	as	as	ADP
ftr-449	1400	71	income	income	NOUN
ftr-449	1400	72	beneficiary	beneficiary	NOUN
ftr-449	1400	73	.	.	PUNCT
ftr-449	1401	1	moreover	moreover	ADV
ftr-449	1401	2	,	,	PUNCT
ftr-449	1401	3	the	the	DET
ftr-449	1401	4	"	"	PUNCT
ftr-449	1401	5	net	net	ADJ
ftr-449	1401	6	effect	effect	NOUN
ftr-449	1401	7	"	"	PUNCT
ftr-449	1401	8	rationale	rationale	NOUN
ftr-449	1401	9	seems	seem	VERB
ftr-449	1401	10	to	to	PART
ftr-449	1401	11	conflict	conflict	VERB
ftr-449	1401	12	with	with	ADP
ftr-449	1401	13	case	case	NOUN
ftr-449	1401	14	law	law	NOUN
ftr-449	1401	15	holding	hold	VERB
ftr-449	1401	16	that	that	SCONJ
ftr-449	1401	17	taxpayers	taxpayer	NOUN
ftr-449	1401	18	are	be	AUX
ftr-449	1401	19	not	not	PART
ftr-449	1401	20	required	require	VERB
ftr-449	1401	21	to	to	PART
ftr-449	1401	22	structure	structure	NOUN
ftr-449	1401	23	transactions	transaction	NOUN
ftr-449	1401	24	in	in	ADP
ftr-449	1401	25	a	a	DET
ftr-449	1401	26	manner	manner	NOUN
ftr-449	1401	27	producing	produce	VERB
ftr-449	1401	28	the	the	DET
ftr-449	1401	29	highest	high	ADJ
ftr-449	1401	30	possible	possible	ADJ
ftr-449	1401	31	tax.242	tax.242	NOUN
ftr-449	1401	32	the	the	DET
ftr-449	1401	33	fashion	fashion	NOUN
ftr-449	1401	34	in	in	ADP
ftr-449	1401	35	which	which	PRON
ftr-449	1401	36	taxpayers	taxpayer	NOUN
ftr-449	1401	37	structure	structure	VERB
ftr-449	1401	38	their	their	PRON
ftr-449	1401	39	transactions	transaction	NOUN
ftr-449	1401	40	is	be	AUX
ftr-449	1401	41	normally	normally	ADV
ftr-449	1401	42	respected	respect	VERB
ftr-449	1401	43	for	for	ADP
ftr-449	1401	44	tax	tax	NOUN
ftr-449	1401	45	purposes	purpose	NOUN
ftr-449	1401	46	so	so	ADV
ftr-449	1401	47	long	long	ADV
ftr-449	1401	48	as	as	SCONJ
ftr-449	1401	49	it	it	PRON
ftr-449	1401	50	has	have	VERB
ftr-449	1401	51	substantive	substantive	ADJ
ftr-449	1401	52	economic	economic	ADJ
ftr-449	1401	53	effect	effect	NOUN
ftr-449	1401	54	.	.	PUNCT
ftr-449	1402	1	43	43	NUM
ftr-449	1402	2	the	the	DET
ftr-449	1402	3	creation	creation	NOUN
ftr-449	1402	4	of	of	ADP
ftr-449	1402	5	reciprocal	reciprocal	ADJ
ftr-449	1402	6	trusts	trust	NOUN
ftr-449	1402	7	would	would	AUX
ftr-449	1402	8	certainly	certainly	ADV
ftr-449	1402	9	have	have	VERB
ftr-449	1402	10	economic	economic	ADJ
ftr-449	1402	11	substance	substance	NOUN
ftr-449	1402	12	in	in	ADP
ftr-449	1402	13	some	some	DET
ftr-449	1402	14	cases	case	NOUN
ftr-449	1402	15	.	.	PUNCT
ftr-449	1403	1	for	for	ADP
ftr-449	1403	2	example	example	NOUN
ftr-449	1403	3	,	,	PUNCT
ftr-449	1403	4	the	the	DET
ftr-449	1403	5	establishment	establishment	NOUN
ftr-449	1403	6	of	of	ADP
ftr-449	1403	7	reciprocal	reciprocal	ADJ
ftr-449	1403	8	trusts	trust	NOUN
ftr-449	1403	9	with	with	ADP
ftr-449	1403	10	significantly	significantly	ADV
ftr-449	1403	11	different	different	ADJ
ftr-449	1403	12	investments	investment	NOUN
ftr-449	1403	13	would	would	AUX
ftr-449	1403	14	appear	appear	VERB
ftr-449	1403	15	to	to	PART
ftr-449	1403	16	have	have	VERB
ftr-449	1403	17	economic	economic	ADJ
ftr-449	1403	18	substance	substance	NOUN
ftr-449	1403	19	since	since	SCONJ
ftr-449	1403	20	it	it	PRON
ftr-449	1403	21	markedly	markedly	ADV
ftr-449	1403	22	changes	change	VERB
ftr-449	1403	23	the	the	DET
ftr-449	1403	24	nature	nature	NOUN
ftr-449	1403	25	of	of	ADP
ftr-449	1403	26	the	the	DET
ftr-449	1403	27	investments	investment	NOUN
ftr-449	1403	28	from	from	ADP
ftr-449	1403	29	which	which	PRON
ftr-449	1403	30	each	each	DET
ftr-449	1403	31	grantor	grantor	NOUN
ftr-449	1403	32	derives	derive	VERB
ftr-449	1403	33	his	his	PRON
ftr-449	1403	34	income.2	income.2	PROPN
ftr-449	1403	35	'	'	PUNCT
ftr-449	1403	36	still	still	ADV
ftr-449	1403	37	the	the	DET
ftr-449	1403	38	supreme	supreme	PROPN
ftr-449	1403	39	court	court	PROPN
ftr-449	1403	40	's	's	PART
ftr-449	1403	41	rationale	rationale	NOUN
ftr-449	1403	42	in	in	ADP
ftr-449	1403	43	grace	grace	NOUN
ftr-449	1403	44	remains	remain	VERB
ftr-449	1403	45	unclear	unclear	ADJ
ftr-449	1403	46	.	.	PUNCT
ftr-449	1404	1	i	i	PRON
ftr-449	1404	2	contend	contend	VERB
ftr-449	1404	3	,	,	PUNCT
ftr-449	1404	4	however	however	ADV
ftr-449	1404	5	,	,	PUNCT
ftr-449	1404	6	that	that	SCONJ
ftr-449	1404	7	regardless	regardless	ADV
ftr-449	1404	8	of	of	ADP
ftr-449	1404	9	how	how	SCONJ
ftr-449	1404	10	one	one	PRON
ftr-449	1404	11	interprets	interpret	VERB
ftr-449	1404	12	grace	grace	NOUN
ftr-449	1404	13	,	,	PUNCT
ftr-449	1404	14	the	the	DET
ftr-449	1404	15	lehman	lehman	PROPN
ftr-449	1404	16	rationale	rationale	NOUN
ftr-449	1404	17	provides	provide	VERB
ftr-449	1404	18	the	the	DET
ftr-449	1404	19	only	only	ADJ
ftr-449	1404	20	proper	proper	ADJ
ftr-449	1404	21	basis	basis	NOUN
ftr-449	1404	22	for	for	ADP
ftr-449	1404	23	applying	apply	VERB
ftr-449	1404	24	the	the	DET
ftr-449	1404	25	reciprocal	reciprocal	ADJ
ftr-449	1404	26	trust	trust	NOUN
ftr-449	1404	27	doctrine	doctrine	NOUN
ftr-449	1404	28	in	in	ADP
ftr-449	1404	29	the	the	DET
ftr-449	1404	30	context	context	NOUN
ftr-449	1404	31	of	of	ADP
ftr-449	1404	32	spousal	spousal	NOUN
ftr-449	1404	33	elections	election	NOUN
ftr-449	1404	34	.	.	PUNCT
ftr-449	1405	1	while	while	SCONJ
ftr-449	1405	2	grace	grace	NOUN
ftr-449	1405	3	may	may	AUX
ftr-449	1405	4	have	have	AUX
ftr-449	1405	5	broadened	broaden	VERB
ftr-449	1405	6	the	the	DET
ftr-449	1405	7	rationale	rationale	NOUN
ftr-449	1405	8	for	for	ADP
ftr-449	1405	9	applying	apply	VERB
ftr-449	1405	10	the	the	DET
ftr-449	1405	11	reciprocal	reciprocal	ADJ
ftr-449	1405	12	trust	trust	NOUN
ftr-449	1405	13	doctrine	doctrine	NOUN
ftr-449	1405	14	,	,	PUNCT
ftr-449	1405	15	the	the	DET
ftr-449	1405	16	court	court	NOUN
ftr-449	1405	17	recognized	recognize	VERB
ftr-449	1405	18	that	that	SCONJ
ftr-449	1405	19	the	the	DET
ftr-449	1405	20	lehman	lehman	PROPN
ftr-449	1405	21	rationale	rationale	NOUN
ftr-449	1405	22	of	of	ADP
ftr-449	1405	23	bargained	bargain	VERB
ftr-449	1405	24	-	-	PUNCT
ftr-449	1405	25	for	for	ADP
ftr-449	1405	26	consideration	consideration	NOUN
ftr-449	1405	27	is	be	AUX
ftr-449	1405	28	still	still	ADV
ftr-449	1405	29	a	a	DET
ftr-449	1405	30	valid	valid	ADJ
ftr-449	1405	31	justification	justification	NOUN
ftr-449	1405	32	for	for	ADP
ftr-449	1405	33	applying	apply	VERB
ftr-449	1405	34	effect	effect	NOUN
ftr-449	1405	35	of	of	ADP
ftr-449	1405	36	...	...	PUNCT
ftr-449	1405	37	independent	independent	ADJ
ftr-449	1405	38	transfers	transfer	NOUN
ftr-449	1405	39	is	be	AUX
ftr-449	1405	40	to	to	PART
ftr-449	1405	41	leave	leave	VERB
ftr-449	1405	42	[	[	X
ftr-449	1405	43	the	the	DET
ftr-449	1405	44	transferor	transferor	NOUN
ftr-449	1405	45	]	]	PUNCT
ftr-449	1405	46	in	in	ADP
ftr-449	1405	47	the	the	DET
ftr-449	1405	48	exact	exact	ADJ
ftr-449	1405	49	situation	situation	NOUN
ftr-449	1405	50	he	he	PRON
ftr-449	1405	51	would	would	AUX
ftr-449	1405	52	have	have	AUX
ftr-449	1405	53	been	be	AUX
ftr-449	1405	54	in	in	ADP
ftr-449	1405	55	had	have	AUX
ftr-449	1405	56	he	he	PRON
ftr-449	1405	57	transferred	transfer	VERB
ftr-449	1405	58	his	his	PRON
ftr-449	1405	59	property	property	NOUN
ftr-449	1405	60	retaining	retain	VERB
ftr-449	1405	61	an	an	DET
ftr-449	1405	62	interest	interest	NOUN
ftr-449	1405	63	or	or	CCONJ
ftr-449	1405	64	power	power	NOUN
ftr-449	1405	65	similar	similar	ADJ
ftr-449	1405	66	to	to	ADP
ftr-449	1405	67	that	that	PRON
ftr-449	1405	68	granted	grant	VERB
ftr-449	1405	69	by	by	ADP
ftr-449	1405	70	his	his	PRON
ftr-449	1405	71	benefactor	benefactor	NOUN
ftr-449	1405	72	.	.	PUNCT
ftr-449	1405	73	"	"	PUNCT
ftr-449	1406	1	393	393	NUM
ftr-449	1406	2	f.2d	f.2d	NOUN
ftr-449	1406	3	939	939	NUM
ftr-449	1406	4	,	,	PUNCT
ftr-449	1406	5	952	952	NUM
ftr-449	1406	6	(	(	PUNCT
ftr-449	1406	7	ct	ct	PROPN
ftr-449	1406	8	.	.	PUNCT
ftr-449	1406	9	cl	cl	NOUN
ftr-449	1406	10	.	.	PUNCT
ftr-449	1406	11	1968	1968	NUM
ftr-449	1406	12	)	)	PUNCT
ftr-449	1406	13	(	(	PUNCT
ftr-449	1406	14	judges	judge	NOUN
ftr-449	1406	15	davis	davis	PROPN
ftr-449	1406	16	and	and	CCONJ
ftr-449	1406	17	nichols	nichols	PROPN
ftr-449	1406	18	dissenting	dissent	VERB
ftr-449	1406	19	)	)	PUNCT
ftr-449	1406	20	,	,	PUNCT
ftr-449	1406	21	rev'd	rev'd	VERB
ftr-449	1406	22	,	,	PUNCT
ftr-449	1406	23	395	395	NUM
ftr-449	1406	24	u.s	u.s	PROPN
ftr-449	1406	25	.	.	PROPN
ftr-449	1406	26	316	316	NUM
ftr-449	1406	27	(	(	PUNCT
ftr-449	1406	28	1969	1969	NUM
ftr-449	1406	29	)	)	PUNCT
ftr-449	1406	30	.	.	PUNCT
ftr-449	1407	1	the	the	DET
ftr-449	1407	2	supreme	supreme	PROPN
ftr-449	1407	3	court	court	PROPN
ftr-449	1407	4	cited	cite	VERB
ftr-449	1407	5	this	this	DET
ftr-449	1407	6	dissenting	dissent	VERB
ftr-449	1407	7	opinion	opinion	NOUN
ftr-449	1407	8	with	with	ADP
ftr-449	1407	9	approval	approval	NOUN
ftr-449	1407	10	but	but	CCONJ
ftr-449	1407	11	not	not	PART
ftr-449	1407	12	specifically	specifically	ADV
ftr-449	1407	13	on	on	ADP
ftr-449	1407	14	this	this	DET
ftr-449	1407	15	point	point	NOUN
ftr-449	1407	16	.	.	PUNCT
ftr-449	1408	1	see	see	VERB
ftr-449	1408	2	lehman	lehman	PROPN
ftr-449	1408	3	,	,	PUNCT
ftr-449	1408	4	395	395	NUM
ftr-449	1408	5	u.s	u.s	PROPN
ftr-449	1408	6	.	.	PROPN
ftr-449	1408	7	at	at	ADP
ftr-449	1408	8	322	322	NUM
ftr-449	1408	9	.	.	PUNCT
ftr-449	1409	1	it	it	PRON
ftr-449	1409	2	has	have	AUX
ftr-449	1409	3	been	be	AUX
ftr-449	1409	4	stated	state	VERB
ftr-449	1409	5	that	that	SCONJ
ftr-449	1409	6	"	"	PUNCT
ftr-449	1409	7	[	[	X
ftr-449	1409	8	p]resumably	p]resumably	ADV
ftr-449	1409	9	,	,	PUNCT
ftr-449	1409	10	the	the	DET
ftr-449	1409	11	requirement	requirement	NOUN
ftr-449	1409	12	that	that	SCONJ
ftr-449	1409	13	the	the	DET
ftr-449	1409	14	trusts	trust	NOUN
ftr-449	1409	15	be	be	VERB
ftr-449	1409	16	'	'	PUNCT
ftr-449	1409	17	interrelated	interrelated	ADJ
ftr-449	1409	18	'	'	PUNCT
ftr-449	1409	19	would	would	AUX
ftr-449	1409	20	preclude	preclude	VERB
ftr-449	1409	21	,	,	PUNCT
ftr-449	1409	22	as	as	SCONJ
ftr-449	1409	23	it	it	PRON
ftr-449	1409	24	should	should	AUX
ftr-449	1409	25	,	,	PUNCT
ftr-449	1409	26	an	an	DET
ftr-449	1409	27	application	application	NOUN
ftr-449	1409	28	of	of	ADP
ftr-449	1409	29	the	the	DET
ftr-449	1409	30	doctrine	doctrine	NOUN
ftr-449	1409	31	where	where	SCONJ
ftr-449	1409	32	two	two	NUM
ftr-449	1409	33	settlors	settlor	NOUN
ftr-449	1409	34	quite	quite	ADV
ftr-449	1409	35	unknowingly	unknowingly	ADV
ftr-449	1409	36	and	and	CCONJ
ftr-449	1409	37	coincidentally	coincidentally	ADV
ftr-449	1409	38	happened	happen	VERB
ftr-449	1409	39	to	to	PART
ftr-449	1409	40	create	create	VERB
ftr-449	1409	41	similar	similar	ADJ
ftr-449	1409	42	trusts	trust	NOUN
ftr-449	1409	43	for	for	ADP
ftr-449	1409	44	each	each	DET
ftr-449	1409	45	other	other	ADJ
ftr-449	1409	46	.	.	PUNCT
ftr-449	1409	47	"	"	PUNCT
ftr-449	1410	1	stephens	stephens	PROPN
ftr-449	1410	2	et	et	PROPN
ftr-449	1410	3	al	al	PROPN
ftr-449	1410	4	.	.	PROPN
ftr-449	1410	5	,	,	PUNCT
ftr-449	1410	6	supra	supra	PROPN
ftr-449	1410	7	note	note	NOUN
ftr-449	1410	8	123	123	NUM
ftr-449	1410	9	,	,	PUNCT
ftr-449	1410	10	at	at	ADP
ftr-449	1410	11	4.08[7][d	4.08[7][d	PROPN
ftr-449	1410	12	]	]	PUNCT
ftr-449	1410	13	n.	n.	NOUN
ftr-449	1410	14	137	137	NUM
ftr-449	1410	15	.	.	PUNCT
ftr-449	1411	1	242	242	NUM
ftr-449	1411	2	.	.	PUNCT
ftr-449	1412	1	see	see	VERB
ftr-449	1412	2	gregory	gregory	PROPN
ftr-449	1412	3	v.	v.	ADP
ftr-449	1412	4	helvering	helvering	PROPN
ftr-449	1412	5	,	,	PUNCT
ftr-449	1412	6	69	69	NUM
ftr-449	1412	7	f.2d	f.2d	NOUN
ftr-449	1412	8	809	809	NUM
ftr-449	1412	9	,	,	PUNCT
ftr-449	1412	10	810	810	NUM
ftr-449	1412	11	(	(	PUNCT
ftr-449	1412	12	2d	2d	NUM
ftr-449	1412	13	cir	cir	NOUN
ftr-449	1412	14	.	.	PUNCT
ftr-449	1412	15	1934	1934	NUM
ftr-449	1412	16	)	)	PUNCT
ftr-449	1412	17	,	,	PUNCT
ftr-449	1412	18	aff'd	aff'd	NOUN
ftr-449	1412	19	,	,	PUNCT
ftr-449	1412	20	293	293	NUM
ftr-449	1412	21	u.s	u.s	PROPN
ftr-449	1412	22	.	.	PROPN
ftr-449	1412	23	465	465	NUM
ftr-449	1412	24	(	(	PUNCT
ftr-449	1412	25	1935	1935	NUM
ftr-449	1412	26	)	)	PUNCT
ftr-449	1412	27	.	.	PUNCT
ftr-449	1413	1	it	it	PRON
ftr-449	1413	2	was	be	AUX
ftr-449	1413	3	stated	state	VERB
ftr-449	1413	4	by	by	ADP
ftr-449	1413	5	judge	judge	NOUN
ftr-449	1413	6	learned	learn	VERB
ftr-449	1413	7	hand	hand	NOUN
ftr-449	1413	8	that	that	SCONJ
ftr-449	1413	9	"	"	PUNCT
ftr-449	1413	10	anyone	anyone	PRON
ftr-449	1413	11	may	may	AUX
ftr-449	1413	12	so	so	ADV
ftr-449	1413	13	arrange	arrange	VERB
ftr-449	1413	14	his	his	PRON
ftr-449	1413	15	affairs	affair	NOUN
ftr-449	1413	16	that	that	SCONJ
ftr-449	1413	17	his	his	PRON
ftr-449	1413	18	taxes	taxis	NOUN
ftr-449	1413	19	shall	shall	AUX
ftr-449	1413	20	be	be	AUX
ftr-449	1413	21	as	as	ADV
ftr-449	1413	22	low	low	ADJ
ftr-449	1413	23	as	as	ADP
ftr-449	1413	24	possible	possible	ADJ
ftr-449	1413	25	;	;	PUNCT
ftr-449	1413	26	he	he	PRON
ftr-449	1413	27	is	be	AUX
ftr-449	1413	28	not	not	PART
ftr-449	1413	29	bound	bind	VERB
ftr-449	1413	30	to	to	PART
ftr-449	1413	31	choose	choose	VERB
ftr-449	1413	32	the	the	DET
ftr-449	1413	33	pattern	pattern	NOUN
ftr-449	1413	34	which	which	PRON
ftr-449	1413	35	will	will	AUX
ftr-449	1413	36	best	well	ADV
ftr-449	1413	37	pay	pay	VERB
ftr-449	1413	38	the	the	DET
ftr-449	1413	39	treasury	treasury	NOUN
ftr-449	1413	40	....	....	PUNCT
ftr-449	1414	1	i	i	PRON
ftr-449	1414	2	d.	d.	PROPN
ftr-449	1414	3	at	at	ADP
ftr-449	1414	4	810	810	NUM
ftr-449	1414	5	.	.	PUNCT
ftr-449	1415	1	243	243	NUM
ftr-449	1415	2	.	.	PUNCT
ftr-449	1416	1	see	see	VERB
ftr-449	1416	2	david	david	PROPN
ftr-449	1416	3	p.	p.	PROPN
ftr-449	1416	4	hariton	hariton	PROPN
ftr-449	1416	5	,	,	PUNCT
ftr-449	1416	6	sorting	sort	VERB
ftr-449	1416	7	out	out	ADP
ftr-449	1416	8	the	the	DET
ftr-449	1416	9	tangle	tangle	NOUN
ftr-449	1416	10	of	of	ADP
ftr-449	1416	11	economic	economic	ADJ
ftr-449	1416	12	substance	substance	NOUN
ftr-449	1416	13	,	,	PUNCT
ftr-449	1416	14	52	52	NUM
ftr-449	1416	15	tax	tax	NOUN
ftr-449	1416	16	law	law	NOUN
ftr-449	1416	17	.	.	PUNCT
ftr-449	1417	1	235	235	NUM
ftr-449	1417	2	(	(	PUNCT
ftr-449	1417	3	1999	1999	NUM
ftr-449	1417	4	)	)	PUNCT
ftr-449	1417	5	.	.	PUNCT
ftr-449	1418	1	the	the	DET
ftr-449	1418	2	author	author	NOUN
ftr-449	1418	3	states	state	VERB
ftr-449	1418	4	that	that	SCONJ
ftr-449	1418	5	tax	tax	NOUN
ftr-449	1418	6	-	-	PUNCT
ftr-449	1418	7	motivated	motivate	VERB
ftr-449	1418	8	transactions	transaction	NOUN
ftr-449	1418	9	will	will	AUX
ftr-449	1418	10	be	be	AUX
ftr-449	1418	11	respected	respect	VERB
ftr-449	1418	12	under	under	ADP
ftr-449	1418	13	this	this	DET
ftr-449	1418	14	principle	principle	NOUN
ftr-449	1418	15	so	so	ADV
ftr-449	1418	16	long	long	ADV
ftr-449	1418	17	as	as	SCONJ
ftr-449	1418	18	they	they	PRON
ftr-449	1418	19	"	"	PUNCT
ftr-449	1418	20	meaningfully	meaningfully	ADV
ftr-449	1418	21	alter	alter	VERB
ftr-449	1418	22	the	the	DET
ftr-449	1418	23	taxpayer	taxpayer	NOUN
ftr-449	1418	24	's	's	PART
ftr-449	1418	25	economic	economic	ADJ
ftr-449	1418	26	position	position	NOUN
ftr-449	1418	27	(	(	PUNCT
ftr-449	1418	28	apart	apart	ADV
ftr-449	1418	29	from	from	ADP
ftr-449	1418	30	their	their	PRON
ftr-449	1418	31	tax	tax	NOUN
ftr-449	1418	32	consequences	consequence	NOUN
ftr-449	1418	33	)	)	PUNCT
ftr-449	1418	34	as	as	SCONJ
ftr-449	1418	35	compared	compare	VERB
ftr-449	1418	36	to	to	ADP
ftr-449	1418	37	not	not	PART
ftr-449	1418	38	undertaking	undertake	VERB
ftr-449	1418	39	them	they	PRON
ftr-449	1418	40	.	.	PUNCT
ftr-449	1418	41	"	"	PUNCT
ftr-449	1419	1	i	i	PRON
ftr-449	1419	2	d.	d.	PROPN
ftr-449	1419	3	at	at	ADP
ftr-449	1419	4	241	241	NUM
ftr-449	1419	5	.	.	PUNCT
ftr-449	1420	1	even	even	ADV
ftr-449	1420	2	where	where	SCONJ
ftr-449	1420	3	they	they	PRON
ftr-449	1420	4	lack	lack	VERB
ftr-449	1420	5	economic	economic	ADJ
ftr-449	1420	6	substance	substance	NOUN
ftr-449	1420	7	,	,	PUNCT
ftr-449	1420	8	they	they	PRON
ftr-449	1420	9	will	will	AUX
ftr-449	1420	10	respected	respect	VERB
ftr-449	1420	11	unless	unless	SCONJ
ftr-449	1420	12	the	the	DET
ftr-449	1420	13	"	"	PUNCT
ftr-449	1420	14	tax	tax	NOUN
ftr-449	1420	15	benefits	benefit	NOUN
ftr-449	1420	16	themselves	themselves	PRON
ftr-449	1420	17	are	be	AUX
ftr-449	1420	18	unreasonable	unreasonable	ADJ
ftr-449	1420	19	and	and	CCONJ
ftr-449	1420	20	unwarranted	unwarranted	ADJ
ftr-449	1420	21	in	in	ADP
ftr-449	1420	22	light	light	NOUN
ftr-449	1420	23	of	of	ADP
ftr-449	1420	24	the	the	DET
ftr-449	1420	25	objective	objective	ADJ
ftr-449	1420	26	rules	rule	NOUN
ftr-449	1420	27	which	which	PRON
ftr-449	1420	28	give	give	VERB
ftr-449	1420	29	rise	rise	NOUN
ftr-449	1420	30	to	to	ADP
ftr-449	1420	31	them	they	PRON
ftr-449	1420	32	.	.	PUNCT
ftr-449	1420	33	"	"	PUNCT
ftr-449	1421	1	i	i	PRON
ftr-449	1421	2	d.	d.	PROPN
ftr-449	1421	3	in	in	ADP
ftr-449	1421	4	fidelity	fidelity	PROPN
ftr-449	1421	5	-	-	PUNCT
ftr-449	1421	6	philadelphia	philadelphia	PROPN
ftr-449	1421	7	trust	trust	PROPN
ftr-449	1421	8	co.	co.	PROPN
ftr-449	1421	9	v.	v.	CCONJ
ftr-449	1421	10	smith	smith	PROPN
ftr-449	1421	11	,	,	PUNCT
ftr-449	1421	12	356	356	NUM
ftr-449	1421	13	u.s	u.s	PROPN
ftr-449	1421	14	.	.	PROPN
ftr-449	1421	15	274	274	NUM
ftr-449	1421	16	(	(	PUNCT
ftr-449	1421	17	1958	1958	NUM
ftr-449	1421	18	)	)	PUNCT
ftr-449	1421	19	,	,	PUNCT
ftr-449	1421	20	the	the	DET
ftr-449	1421	21	supreme	supreme	PROPN
ftr-449	1421	22	court	court	PROPN
ftr-449	1421	23	respected	respect	VERB
ftr-449	1421	24	the	the	DET
ftr-449	1421	25	form	form	NOUN
ftr-449	1421	26	of	of	ADP
ftr-449	1421	27	a	a	DET
ftr-449	1421	28	transaction	transaction	NOUN
ftr-449	1421	29	for	for	ADP
ftr-449	1421	30	estate	estate	NOUN
ftr-449	1421	31	tax	tax	NOUN
ftr-449	1421	32	purposes	purpose	NOUN
ftr-449	1421	33	which	which	PRON
ftr-449	1421	34	had	have	VERB
ftr-449	1421	35	minimal	minimal	ADJ
ftr-449	1421	36	,	,	PUNCT
ftr-449	1421	37	if	if	SCONJ
ftr-449	1421	38	any	any	PRON
ftr-449	1421	39	,	,	PUNCT
ftr-449	1421	40	economic	economic	ADJ
ftr-449	1421	41	substance	substance	NOUN
ftr-449	1421	42	apart	apart	ADV
ftr-449	1421	43	from	from	ADP
ftr-449	1421	44	reducing	reduce	VERB
ftr-449	1421	45	estate	estate	NOUN
ftr-449	1421	46	tax	tax	NOUN
ftr-449	1421	47	.	.	PUNCT
ftr-449	1422	1	the	the	DET
ftr-449	1422	2	decedent	decedent	NOUN
ftr-449	1422	3	purchased	purchase	VERB
ftr-449	1422	4	combined	combine	VERB
ftr-449	1422	5	life	life	NOUN
ftr-449	1422	6	insuranceannuity	insuranceannuity	NOUN
ftr-449	1422	7	contracts	contract	NOUN
ftr-449	1422	8	where	where	SCONJ
ftr-449	1422	9	any	any	DET
ftr-449	1422	10	loss	loss	NOUN
ftr-449	1422	11	of	of	ADP
ftr-449	1422	12	the	the	DET
ftr-449	1422	13	issuer	issuer	NOUN
ftr-449	1422	14	on	on	ADP
ftr-449	1422	15	the	the	DET
ftr-449	1422	16	life	life	NOUN
ftr-449	1422	17	insurance	insurance	NOUN
ftr-449	1422	18	contracts	contract	NOUN
ftr-449	1422	19	would	would	AUX
ftr-449	1422	20	be	be	AUX
ftr-449	1422	21	counterbalanced	counterbalance	VERB
ftr-449	1422	22	by	by	ADP
ftr-449	1422	23	its	its	PRON
ftr-449	1422	24	gain	gain	NOUN
ftr-449	1422	25	on	on	ADP
ftr-449	1422	26	the	the	DET
ftr-449	1422	27	annuity	annuity	NOUN
ftr-449	1422	28	contracts	contract	NOUN
ftr-449	1422	29	.	.	PUNCT
ftr-449	1423	1	the	the	DET
ftr-449	1423	2	decedent	decedent	NOUN
ftr-449	1423	3	irrevocably	irrevocably	ADV
ftr-449	1423	4	assigned	assign	VERB
ftr-449	1423	5	the	the	DET
ftr-449	1423	6	insurance	insurance	NOUN
ftr-449	1423	7	policies	policy	NOUN
ftr-449	1423	8	.	.	PUNCT
ftr-449	1424	1	although	although	SCONJ
ftr-449	1424	2	the	the	DET
ftr-449	1424	3	net	net	ADJ
ftr-449	1424	4	effect	effect	NOUN
ftr-449	1424	5	of	of	ADP
ftr-449	1424	6	the	the	DET
ftr-449	1424	7	transaction	transaction	NOUN
ftr-449	1424	8	was	be	AUX
ftr-449	1424	9	the	the	DET
ftr-449	1424	10	same	same	ADJ
ftr-449	1424	11	as	as	SCONJ
ftr-449	1424	12	if	if	SCONJ
ftr-449	1424	13	decedent	decedent	NOUN
ftr-449	1424	14	had	have	AUX
ftr-449	1424	15	retained	retain	VERB
ftr-449	1424	16	a	a	DET
ftr-449	1424	17	life	life	NOUN
ftr-449	1424	18	income	income	NOUN
ftr-449	1424	19	interest	interest	NOUN
ftr-449	1424	20	in	in	ADP
ftr-449	1424	21	the	the	DET
ftr-449	1424	22	total	total	ADJ
ftr-449	1424	23	amount	amount	NOUN
ftr-449	1424	24	paid	pay	VERB
ftr-449	1424	25	for	for	ADP
ftr-449	1424	26	the	the	DET
ftr-449	1424	27	combined	combine	VERB
ftr-449	1424	28	contracts	contract	NOUN
ftr-449	1424	29	,	,	PUNCT
ftr-449	1424	30	the	the	DET
ftr-449	1424	31	court	court	NOUN
ftr-449	1424	32	refused	refuse	VERB
ftr-449	1424	33	to	to	PART
ftr-449	1424	34	apply	apply	VERB
ftr-449	1424	35	the	the	DET
ftr-449	1424	36	predecessor	predecessor	NOUN
ftr-449	1424	37	of	of	ADP
ftr-449	1424	38	§	§	PROPN
ftr-449	1424	39	2036	2036	NUM
ftr-449	1424	40	,	,	PUNCT
ftr-449	1424	41	since	since	SCONJ
ftr-449	1424	42	the	the	DET
ftr-449	1424	43	policies	policy	NOUN
ftr-449	1424	44	and	and	CCONJ
ftr-449	1424	45	the	the	DET
ftr-449	1424	46	annuities	annuity	NOUN
ftr-449	1424	47	were	be	AUX
ftr-449	1424	48	separate	separate	ADJ
ftr-449	1424	49	items	item	NOUN
ftr-449	1424	50	of	of	ADP
ftr-449	1424	51	property	property	NOUN
ftr-449	1424	52	.	.	PUNCT
ftr-449	1425	1	fidelity	fidelity	PROPN
ftr-449	1425	2	-	-	PUNCT
ftr-449	1425	3	philadelphia	philadelphia	PROPN
ftr-449	1425	4	trust	trust	PROPN
ftr-449	1425	5	co.	co.	PROPN
ftr-449	1425	6	,	,	PUNCT
ftr-449	1425	7	356	356	NUM
ftr-449	1425	8	u.s	u.s	PROPN
ftr-449	1425	9	.	.	PROPN
ftr-449	1425	10	at	at	ADP
ftr-449	1425	11	280	280	NUM
ftr-449	1425	12	.	.	PUNCT
ftr-449	1426	1	244	244	NUM
ftr-449	1426	2	.	.	PUNCT
ftr-449	1427	1	cf	cf	NOUN
ftr-449	1427	2	.	.	PUNCT
ftr-449	1428	1	cottage	cottage	NOUN
ftr-449	1428	2	savings	saving	NOUN
ftr-449	1428	3	ass'n	ass'n	PROPN
ftr-449	1428	4	.	.	PUNCT
ftr-449	1429	1	v.	v.	ADP
ftr-449	1429	2	commissioner	commissioner	NOUN
ftr-449	1429	3	,	,	PUNCT
ftr-449	1429	4	499	499	NUM
ftr-449	1429	5	u.s	u.s	PROPN
ftr-449	1429	6	.	.	PROPN
ftr-449	1429	7	554	554	NUM
ftr-449	1429	8	(	(	PUNCT
ftr-449	1429	9	1991	1991	NUM
ftr-449	1429	10	)	)	PUNCT
ftr-449	1429	11	.	.	PUNCT
ftr-449	1430	1	[	[	X
ftr-449	1430	2	vol	vol	NOUN
ftr-449	1430	3	4:8	4:8	NUM
ftr-449	1430	4	estate	estate	NOUN
ftr-449	1430	5	anti	anti	PROPN
ftr-449	1430	6	git	git	NOUN
ftr-449	1430	7	tax	tax	NOUN
ftr-449	1430	8	effects	effect	NOUN
ftr-449	1430	9	of	of	ADP
ftr-449	1430	10	selling	sell	VERB
ftr-449	1430	11	a	a	DET
ftr-449	1430	12	remainder	remainder	NOUN
ftr-449	1430	13	the	the	DET
ftr-449	1430	14	doctrine	doctrine	NOUN
ftr-449	1430	15	in	in	ADP
ftr-449	1430	16	cases	case	NOUN
ftr-449	1430	17	having	have	VERB
ftr-449	1430	18	theappropriate	theappropriate	NOUN
ftr-449	1430	19	facts.2	facts.2	NOUN
ftr-449	1430	20	5	5	NUM
ftr-449	1430	21	more	more	ADV
ftr-449	1430	22	importantly	importantly	ADV
ftr-449	1430	23	,	,	PUNCT
ftr-449	1430	24	unlike	unlike	ADP
ftr-449	1430	25	the	the	DET
ftr-449	1430	26	facts	fact	NOUN
ftr-449	1430	27	in	in	ADP
ftr-449	1430	28	grace	grace	NOUN
ftr-449	1430	29	,	,	PUNCT
ftr-449	1430	30	a	a	DET
ftr-449	1430	31	court	court	NOUN
ftr-449	1430	32	in	in	ADP
ftr-449	1430	33	a	a	DET
ftr-449	1430	34	spousal	spousal	NOUN
ftr-449	1430	35	election	election	NOUN
ftr-449	1430	36	case	case	NOUN
ftr-449	1430	37	can	can	AUX
ftr-449	1430	38	not	not	PART
ftr-449	1430	39	ignore	ignore	VERB
ftr-449	1430	40	w	w	PROPN
ftr-449	1430	41	's	's	PART
ftr-449	1430	42	subjective	subjective	ADJ
ftr-449	1430	43	intent	intent	NOUN
ftr-449	1430	44	and	and	CCONJ
ftr-449	1430	45	decide	decide	VERB
ftr-449	1430	46	the	the	DET
ftr-449	1430	47	case	case	NOUN
ftr-449	1430	48	solely	solely	ADV
ftr-449	1430	49	on	on	ADP
ftr-449	1430	50	the	the	DET
ftr-449	1430	51	basis	basis	NOUN
ftr-449	1430	52	of	of	ADP
ftr-449	1430	53	the	the	DET
ftr-449	1430	54	transaction	transaction	NOUN
ftr-449	1430	55	's	's	PART
ftr-449	1430	56	net	net	ADJ
ftr-449	1430	57	effect	effect	NOUN
ftr-449	1430	58	.	.	PUNCT
ftr-449	1431	1	in	in	ADP
ftr-449	1431	2	such	such	ADJ
ftr-449	1431	3	cases	case	NOUN
ftr-449	1431	4	,	,	PUNCT
ftr-449	1431	5	w	w	PROPN
ftr-449	1431	6	's	's	PART
ftr-449	1431	7	estate	estate	NOUN
ftr-449	1431	8	is	be	AUX
ftr-449	1431	9	claiming	claim	VERB
ftr-449	1431	10	either	either	CCONJ
ftr-449	1431	11	an	an	DET
ftr-449	1431	12	offset	offset	NOUN
ftr-449	1431	13	or	or	CCONJ
ftr-449	1431	14	an	an	DET
ftr-449	1431	15	exclusion	exclusion	NOUN
ftr-449	1431	16	on	on	ADP
ftr-449	1431	17	the	the	DET
ftr-449	1431	18	ground	ground	NOUN
ftr-449	1431	19	that	that	PRON
ftr-449	1431	20	wreceived	wreceive	VERB
ftr-449	1431	21	"	"	PUNCT
ftr-449	1431	22	consideration	consideration	NOUN
ftr-449	1431	23	"	"	PUNCT
ftr-449	1431	24	for	for	ADP
ftr-449	1431	25	her	her	PRON
ftr-449	1431	26	transfer	transfer	NOUN
ftr-449	1431	27	of	of	ADP
ftr-449	1431	28	the	the	DET
ftr-449	1431	29	remainder	remainder	NOUN
ftr-449	1431	30	in	in	ADP
ftr-449	1431	31	her	her	PRON
ftr-449	1431	32	property	property	NOUN
ftr-449	1431	33	to	to	ADP
ftr-449	1431	34	c.246	c.246	NUM
ftr-449	1431	35	the	the	DET
ftr-449	1431	36	courts	court	NOUN
ftr-449	1431	37	have	have	AUX
ftr-449	1431	38	properly	properly	ADV
ftr-449	1431	39	held	hold	VERB
ftr-449	1431	40	that	that	SCONJ
ftr-449	1431	41	for	for	SCONJ
ftr-449	1431	42	the	the	DET
ftr-449	1431	43	taxpayer	taxpayer	NOUN
ftr-449	1431	44	to	to	PART
ftr-449	1431	45	prevail	prevail	VERB
ftr-449	1431	46	the	the	DET
ftr-449	1431	47	purported	purport	VERB
ftr-449	1431	48	consideration	consideration	NOUN
ftr-449	1431	49	must	must	AUX
ftr-449	1431	50	be	be	AUX
ftr-449	1431	51	the	the	DET
ftr-449	1431	52	actual	actual	ADJ
ftr-449	1431	53	"	"	PUNCT
ftr-449	1431	54	inducement	inducement	NOUN
ftr-449	1431	55	"	"	PUNCT
ftr-449	1431	56	or	or	CCONJ
ftr-449	1431	57	"	"	PUNCT
ftr-449	1431	58	motivation	motivation	NOUN
ftr-449	1431	59	"	"	PUNCT
ftr-449	1431	60	for	for	ADP
ftr-449	1431	61	iv	iv	NOUN
ftr-449	1431	62	's	's	PART
ftr-449	1431	63	transfer.247	transfer.247	NOUN
ftr-449	1431	64	consequently	consequently	ADV
ftr-449	1431	65	,	,	PUNCT
ftr-449	1431	66	the	the	DET
ftr-449	1431	67	court	court	NOUN
ftr-449	1431	68	must	must	AUX
ftr-449	1431	69	necessarily	necessarily	ADV
ftr-449	1431	70	pass	pass	VERB
ftr-449	1431	71	upon	upon	SCONJ
ftr-449	1431	72	w	w	PROPN
ftr-449	1431	73	's	's	PART
ftr-449	1431	74	intent	intent	NOUN
ftr-449	1431	75	in	in	ADP
ftr-449	1431	76	establishing	establish	VERB
ftr-449	1431	77	w	w	PROPN
ftr-449	1431	78	trust	trust	NOUN
ftr-449	1431	79	.	.	PUNCT
ftr-449	1432	1	if	if	SCONJ
ftr-449	1432	2	w	w	PROPN
ftr-449	1432	3	's	's	PART
ftr-449	1432	4	estate	estate	NOUN
ftr-449	1432	5	establishes	establish	VERB
ftr-449	1432	6	that	that	SCONJ
ftr-449	1432	7	w	w	NOUN
ftr-449	1432	8	transferred	transfer	VERB
ftr-449	1432	9	a	a	DET
ftr-449	1432	10	remainder	remainder	NOUN
ftr-449	1432	11	in	in	ADP
ftr-449	1432	12	her	her	PRON
ftr-449	1432	13	property	property	NOUN
ftr-449	1432	14	to	to	ADP
ftr-449	1432	15	c	c	NOUN
ftr-449	1432	16	solely	solely	ADV
ftr-449	1432	17	to	to	PART
ftr-449	1432	18	obtain	obtain	VERB
ftr-449	1432	19	a	a	DET
ftr-449	1432	20	life	life	NOUN
ftr-449	1432	21	estate	estate	NOUN
ftr-449	1432	22	in	in	ADP
ftr-449	1432	23	h	h	PROPN
ftr-449	1432	24	trust	trust	PROPN
ftr-449	1432	25	,	,	PUNCT
ftr-449	1432	26	the	the	DET
ftr-449	1432	27	court	court	NOUN
ftr-449	1432	28	must	must	AUX
ftr-449	1432	29	allow	allow	VERB
ftr-449	1432	30	the	the	DET
ftr-449	1432	31	offset	offset	NOUN
ftr-449	1432	32	or	or	CCONJ
ftr-449	1432	33	the	the	DET
ftr-449	1432	34	exemption	exemption	NOUN
ftr-449	1432	35	,	,	PUNCT
ftr-449	1432	36	since	since	SCONJ
ftr-449	1432	37	this	this	DET
ftr-449	1432	38	result	result	NOUN
ftr-449	1432	39	is	be	AUX
ftr-449	1432	40	statutorily	statutorily	ADV
ftr-449	1432	41	mandated	mandate	VERB
ftr-449	1432	42	.	.	PUNCT
ftr-449	1433	1	this	this	PRON
ftr-449	1433	2	is	be	AUX
ftr-449	1433	3	so	so	ADV
ftr-449	1433	4	even	even	ADV
ftr-449	1433	5	if	if	SCONJ
ftr-449	1433	6	the	the	DET
ftr-449	1433	7	transfers	transfer	NOUN
ftr-449	1433	8	are	be	AUX
ftr-449	1433	9	interrelated	interrelated	ADJ
ftr-449	1433	10	;	;	PUNCT
ftr-449	1433	11	indeed	indeed	ADV
ftr-449	1433	12	,	,	PUNCT
ftr-449	1433	13	it	it	PRON
ftr-449	1433	14	is	be	AUX
ftr-449	1433	15	so	so	SCONJ
ftr-449	1433	16	because	because	SCONJ
ftr-449	1433	17	they	they	PRON
ftr-449	1433	18	are	be	AUX
ftr-449	1433	19	interrelated	interrelated	ADJ
ftr-449	1433	20	,	,	PUNCT
ftr-449	1433	21	that	that	ADV
ftr-449	1433	22	is	is	ADV
ftr-449	1433	23	,	,	PUNCT
ftr-449	1433	24	because	because	SCONJ
ftr-449	1433	25	w	w	PROPN
ftr-449	1433	26	's	's	PART
ftr-449	1433	27	transfer	transfer	NOUN
ftr-449	1433	28	was	be	AUX
ftr-449	1433	29	induced	induce	VERB
ftr-449	1433	30	by	by	ADP
ftr-449	1433	31	her	her	PRON
ftr-449	1433	32	receipt	receipt	NOUN
ftr-449	1433	33	of	of	ADP
ftr-449	1433	34	a	a	DET
ftr-449	1433	35	life	life	NOUN
ftr-449	1433	36	estate	estate	NOUN
ftr-449	1433	37	in	in	ADP
ftr-449	1433	38	h	h	PROPN
ftr-449	1433	39	trust	trust	PROPN
ftr-449	1433	40	.	.	PUNCT
ftr-449	1434	1	if	if	SCONJ
ftr-449	1434	2	the	the	DET
ftr-449	1434	3	court	court	NOUN
ftr-449	1434	4	finds	find	VERB
ftr-449	1434	5	that	that	SCONJ
ftr-449	1434	6	w	w	PROPN
ftr-449	1434	7	's	's	PART
ftr-449	1434	8	establishment	establishment	NOUN
ftr-449	1434	9	of	of	ADP
ftr-449	1434	10	w	w	PROPN
ftr-449	1434	11	trust	trust	NOUN
ftr-449	1434	12	was	be	AUX
ftr-449	1434	13	unaffected	unaffected	ADJ
ftr-449	1434	14	by	by	ADP
ftr-449	1434	15	the	the	DET
ftr-449	1434	16	election	election	NOUN
ftr-449	1434	17	,	,	PUNCT
ftr-449	1434	18	that	that	ADV
ftr-449	1434	19	is	is	ADV
ftr-449	1434	20	,	,	PUNCT
ftr-449	1434	21	that	that	SCONJ
ftr-449	1434	22	she	she	PRON
ftr-449	1434	23	would	would	AUX
ftr-449	1434	24	have	have	AUX
ftr-449	1434	25	established	establish	VERB
ftr-449	1434	26	a	a	DET
ftr-449	1434	27	trust	trust	NOUN
ftr-449	1434	28	similar	similar	ADJ
ftr-449	1434	29	to	to	ADP
ftr-449	1434	30	iv	iv	NUM
ftr-449	1434	31	trust	trust	NOUN
ftr-449	1434	32	at	at	ADP
ftr-449	1434	33	or	or	CCONJ
ftr-449	1434	34	about	about	ADP
ftr-449	1434	35	the	the	DET
ftr-449	1434	36	time	time	NOUN
ftr-449	1434	37	of	of	ADP
ftr-449	1434	38	the	the	DET
ftr-449	1434	39	election	election	NOUN
ftr-449	1434	40	in	in	ADP
ftr-449	1434	41	any	any	DET
ftr-449	1434	42	event	event	NOUN
ftr-449	1434	43	,	,	PUNCT
ftr-449	1434	44	the	the	DET
ftr-449	1434	45	court	court	NOUN
ftr-449	1434	46	will	will	AUX
ftr-449	1434	47	deny	deny	VERB
ftr-449	1434	48	the	the	DET
ftr-449	1434	49	offset	offset	NOUN
ftr-449	1434	50	and	and	CCONJ
ftr-449	1434	51	the	the	DET
ftr-449	1434	52	exclusion.2	exclusion.2	NOUN
ftr-449	1434	53	'	'	PUNCT
ftr-449	1434	54	however	however	ADV
ftr-449	1434	55	,	,	PUNCT
ftr-449	1434	56	as	as	SCONJ
ftr-449	1434	57	we	we	PRON
ftr-449	1434	58	have	have	AUX
ftr-449	1434	59	seen	see	VERB
ftr-449	1434	60	,	,	PUNCT
ftr-449	1434	61	this	this	PRON
ftr-449	1434	62	will	will	AUX
ftr-449	1434	63	rarely	rarely	ADV
ftr-449	1434	64	be	be	AUX
ftr-449	1434	65	the	the	DET
ftr-449	1434	66	case.249	case.249	NOUN
ftr-449	1434	67	if	if	SCONJ
ftr-449	1434	68	-	-	PUNCT
ftr-449	1434	69	as	as	ADV
ftr-449	1434	70	is	be	AUX
ftr-449	1434	71	more	more	ADV
ftr-449	1434	72	likely	likely	ADJ
ftr-449	1434	73	to	to	PART
ftr-449	1434	74	be	be	AUX
ftr-449	1434	75	the	the	DET
ftr-449	1434	76	case	case	NOUN
ftr-449	1434	77	-	-	PUNCT
ftr-449	1434	78	the	the	DET
ftr-449	1434	79	court	court	NOUN
ftr-449	1434	80	finds	find	VERB
ftr-449	1434	81	that	that	SCONJ
ftr-449	1434	82	iv	iv	PRON
ftr-449	1434	83	would	would	AUX
ftr-449	1434	84	not	not	PART
ftr-449	1434	85	have	have	AUX
ftr-449	1434	86	established	establish	VERB
ftr-449	1434	87	w	w	PROPN
ftr-449	1434	88	trust	trust	NOUN
ftr-449	1434	89	at	at	ADP
ftr-449	1434	90	that	that	DET
ftr-449	1434	91	time	time	NOUN
ftr-449	1434	92	but	but	CCONJ
ftr-449	1434	93	for	for	ADP
ftr-449	1434	94	the	the	DET
ftr-449	1434	95	election	election	NOUN
ftr-449	1434	96	,	,	PUNCT
ftr-449	1434	97	must	must	AUX
ftr-449	1434	98	it	it	PRON
ftr-449	1434	99	then	then	ADV
ftr-449	1434	100	allow	allow	VERB
ftr-449	1434	101	the	the	DET
ftr-449	1434	102	offset	offset	NOUN
ftr-449	1434	103	or	or	CCONJ
ftr-449	1434	104	exclusion	exclusion	NOUN
ftr-449	1434	105	?	?	PUNCT
ftr-449	1435	1	in	in	ADP
ftr-449	1435	2	this	this	DET
ftr-449	1435	3	situation	situation	NOUN
ftr-449	1435	4	,	,	PUNCT
ftr-449	1435	5	the	the	DET
ftr-449	1435	6	lehnan	lehnan	NOUN
ftr-449	1435	7	rationale	rationale	NOUN
ftr-449	1435	8	provides	provide	VERB
ftr-449	1435	9	the	the	DET
ftr-449	1435	10	proper	proper	ADJ
ftr-449	1435	11	conceptual	conceptual	ADJ
ftr-449	1435	12	tool	tool	NOUN
ftr-449	1435	13	for	for	ADP
ftr-449	1435	14	analysis	analysis	NOUN
ftr-449	1435	15	.	.	PUNCT
ftr-449	1436	1	application	application	NOUN
ftr-449	1436	2	of	of	ADP
ftr-449	1436	3	this	this	DET
ftr-449	1436	4	approach	approach	NOUN
ftr-449	1436	5	will	will	AUX
ftr-449	1436	6	usually	usually	ADV
ftr-449	1436	7	,	,	PUNCT
ftr-449	1436	8	though	though	SCONJ
ftr-449	1436	9	not	not	PART
ftr-449	1436	10	always	always	ADV
ftr-449	1436	11	,	,	PUNCT
ftr-449	1436	12	result	result	VERB
ftr-449	1436	13	in	in	ADP
ftr-449	1436	14	disallowance	disallowance	NOUN
ftr-449	1436	15	of	of	ADP
ftr-449	1436	16	both	both	CCONJ
ftr-449	1436	17	the	the	DET
ftr-449	1436	18	offset	offset	NOUN
ftr-449	1436	19	and	and	CCONJ
ftr-449	1436	20	the	the	DET
ftr-449	1436	21	exclusion	exclusion	NOUN
ftr-449	1436	22	.	.	PUNCT
ftr-449	1437	1	b.	b.	PROPN
ftr-449	1438	1	the	the	DET
ftr-449	1438	2	lehman	lehman	PROPN
ftr-449	1438	3	rationale	rationale	NOUN
ftr-449	1438	4	applied	apply	VERB
ftr-449	1438	5	to	to	ADP
ftr-449	1438	6	spousal	spousal	PROPN
ftr-449	1438	7	elections.-lehnan	elections.-lehnan	PROPN
ftr-449	1438	8	applies	apply	VERB
ftr-449	1438	9	a	a	DET
ftr-449	1438	10	"	"	PUNCT
ftr-449	1438	11	unitary	unitary	ADJ
ftr-449	1438	12	"	"	PUNCT
ftr-449	1438	13	approach	approach	NOUN
ftr-449	1438	14	to	to	ADP
ftr-449	1438	15	the	the	DET
ftr-449	1438	16	creation	creation	NOUN
ftr-449	1438	17	of	of	ADP
ftr-449	1438	18	reciprocal	reciprocal	ADJ
ftr-449	1438	19	trusts	trust	NOUN
ftr-449	1438	20	,	,	PUNCT
ftr-449	1438	21	that	that	ADV
ftr-449	1438	22	is	is	ADV
ftr-449	1438	23	,	,	PUNCT
ftr-449	1438	24	it	it	PRON
ftr-449	1438	25	views	view	VERB
ftr-449	1438	26	each	each	DET
ftr-449	1438	27	party	party	NOUN
ftr-449	1438	28	as	as	ADP
ftr-449	1438	29	creating	create	VERB
ftr-449	1438	30	the	the	DET
ftr-449	1438	31	entirety	entirety	NOUN
ftr-449	1438	32	of	of	ADP
ftr-449	1438	33	the	the	DET
ftr-449	1438	34	other	other	ADJ
ftr-449	1438	35	party	party	NOUN
ftr-449	1438	36	's	's	PART
ftr-449	1438	37	trust	trust	NOUN
ftr-449	1438	38	and	and	CCONJ
ftr-449	1438	39	not	not	PART
ftr-449	1438	40	just	just	ADV
ftr-449	1438	41	the	the	DET
ftr-449	1438	42	portion	portion	NOUN
ftr-449	1438	43	that	that	PRON
ftr-449	1438	44	personally	personally	ADV
ftr-449	1438	45	benefits	benefit	VERB
ftr-449	1438	46	him.-t	him.-t	NOUN
ftr-449	1438	47	'	'	NUM
ftr-449	1438	48	245	245	NUM
ftr-449	1438	49	.	.	PUNCT
ftr-449	1439	1	united	united	PROPN
ftr-449	1439	2	states	states	PROPN
ftr-449	1439	3	v.	v.	ADP
ftr-449	1439	4	estate	estate	NOUN
ftr-449	1439	5	of	of	ADP
ftr-449	1439	6	grace	grace	NOUN
ftr-449	1439	7	,	,	PUNCT
ftr-449	1439	8	395	395	NUM
ftr-449	1439	9	u.s	u.s	PROPN
ftr-449	1439	10	.	.	PROPN
ftr-449	1439	11	316	316	NUM
ftr-449	1439	12	.	.	NOUN
ftr-449	1439	13	324	324	NUM
ftr-449	1439	14	n.10	n.10	ADP
ftr-449	1439	15	(	(	PUNCT
ftr-449	1439	16	1969	1969	NUM
ftr-449	1439	17	)	)	PUNCT
ftr-449	1439	18	(	(	PUNCT
ftr-449	1439	19	"	"	PUNCT
ftr-449	1439	20	we	we	PRON
ftr-449	1439	21	do	do	AUX
ftr-449	1439	22	not	not	PART
ftr-449	1439	23	mean	mean	VERB
ftr-449	1439	24	to	to	PART
ftr-449	1439	25	say	say	VERB
ftr-449	1439	26	that	that	SCONJ
ftr-449	1439	27	the	the	DET
ftr-449	1439	28	existence	existence	NOUN
ftr-449	1439	29	of	of	ADP
ftr-449	1439	30	"	"	PUNCT
ftr-449	1439	31	consideration	consideration	NOUN
ftr-449	1439	32	"	"	PUNCT
ftr-449	1439	33	...	...	PUNCT
ftr-449	1439	34	can	can	AUX
ftr-449	1439	35	never	never	ADV
ftr-449	1439	36	be	be	AUX
ftr-449	1439	37	relevant	relevant	ADJ
ftr-449	1439	38	,	,	PUNCT
ftr-449	1439	39	in	in	ADP
ftr-449	1439	40	certain	certain	ADJ
ftr-449	1439	41	cases	case	NOUN
ftr-449	1439	42	,	,	PUNCT
ftr-449	1439	43	inquiries	inquiry	NOUN
ftr-449	1439	44	into	into	ADP
ftr-449	1439	45	the	the	DET
ftr-449	1439	46	settlor	settlor	NOUN
ftr-449	1439	47	's	's	PART
ftr-449	1439	48	reasons	reason	NOUN
ftr-449	1439	49	for	for	ADP
ftr-449	1439	50	creating	create	VERB
ftr-449	1439	51	the	the	DET
ftr-449	1439	52	trusts	trust	NOUN
ftr-449	1439	53	may	may	AUX
ftr-449	1439	54	be	be	AUX
ftr-449	1439	55	helpful	helpful	ADJ
ftr-449	1439	56	in	in	ADP
ftr-449	1439	57	establishing	establish	VERB
ftr-449	1439	58	the	the	DET
ftr-449	1439	59	requisite	requisite	ADJ
ftr-449	1439	60	link	link	NOUN
ftr-449	1439	61	between	between	ADP
ftr-449	1439	62	the	the	DET
ftr-449	1439	63	two	two	NUM
ftr-449	1439	64	trusts	trust	NOUN
ftr-449	1439	65	.	.	PUNCT
ftr-449	1439	66	"	"	PUNCT
ftr-449	1439	67	)	)	PUNCT
ftr-449	1439	68	.	.	PUNCT
ftr-449	1440	1	246	246	NUM
ftr-449	1440	2	.	.	PUNCT
ftr-449	1441	1	see	see	VERB
ftr-449	1441	2	irc	irc	PROPN
ftr-449	1441	3	§	§	PROPN
ftr-449	1441	4	§	§	PROPN
ftr-449	1441	5	2512(b	2512(b	NUM
ftr-449	1441	6	)	)	PUNCT
ftr-449	1441	7	,	,	PUNCT
ftr-449	1441	8	2036(a	2036(a	NUM
ftr-449	1441	9	)	)	PUNCT
ftr-449	1441	10	(	(	PUNCT
ftr-449	1441	11	parenthetical	parenthetical	ADJ
ftr-449	1441	12	expression	expression	NOUN
ftr-449	1441	13	)	)	PUNCT
ftr-449	1441	14	,	,	PUNCT
ftr-449	1441	15	and	and	CCONJ
ftr-449	1441	16	2043(a	2043(a	NUM
ftr-449	1441	17	)	)	PUNCT
ftr-449	1441	18	.	.	PUNCT
ftr-449	1442	1	247	247	NUM
ftr-449	1442	2	.	.	PUNCT
ftr-449	1443	1	see	see	VERB
ftr-449	1443	2	supra	supra	PROPN
ftr-449	1443	3	notes	note	VERB
ftr-449	1443	4	206	206	NUM
ftr-449	1443	5	-	-	SYM
ftr-449	1443	6	07	07	NUM
ftr-449	1443	7	and	and	CCONJ
ftr-449	1443	8	accompanying	accompany	VERB
ftr-449	1443	9	text	text	NOUN
ftr-449	1443	10	.	.	PUNCT
ftr-449	1444	1	248	248	NUM
ftr-449	1444	2	.	.	PUNCT
ftr-449	1445	1	see	see	VERB
ftr-449	1445	2	supra	supra	PROPN
ftr-449	1445	3	part	part	PROPN
ftr-449	1445	4	iv.b.2	iv.b.2	PROPN
ftr-449	1445	5	.	.	PUNCT
ftr-449	1446	1	249	249	NUM
ftr-449	1446	2	.	.	PUNCT
ftr-449	1447	1	see	see	VERB
ftr-449	1447	2	i	i	PRON
ftr-449	1447	3	d.	d.	PROPN
ftr-449	1447	4	250	250	NUM
ftr-449	1447	5	.	.	PUNCT
ftr-449	1448	1	one	one	NUM
ftr-449	1448	2	consequence	consequence	NOUN
ftr-449	1448	3	of	of	ADP
ftr-449	1448	4	the	the	DET
ftr-449	1448	5	unitary	unitary	ADJ
ftr-449	1448	6	approach	approach	NOUN
ftr-449	1448	7	is	be	AUX
ftr-449	1448	8	that	that	SCONJ
ftr-449	1448	9	where	where	SCONJ
ftr-449	1448	10	the	the	DET
ftr-449	1448	11	reciprocal	reciprocal	ADJ
ftr-449	1448	12	trust	trust	PROPN
ftr-449	1448	13	doctrine	doctrine	NOUN
ftr-449	1448	14	applies	apply	VERB
ftr-449	1448	15	,	,	PUNCT
ftr-449	1448	16	the	the	DET
ftr-449	1448	17	amount	amount	NOUN
ftr-449	1448	18	included	include	VERB
ftr-449	1448	19	in	in	ADP
ftr-449	1448	20	the	the	DET
ftr-449	1448	21	decedent	decedent	NOUN
ftr-449	1448	22	's	's	PART
ftr-449	1448	23	gross	gross	ADJ
ftr-449	1448	24	estate	estate	NOUN
ftr-449	1448	25	is	be	AUX
ftr-449	1448	26	determined	determine	VERB
ftr-449	1448	27	by	by	ADP
ftr-449	1448	28	reference	reference	NOUN
ftr-449	1448	29	to	to	ADP
ftr-449	1448	30	the	the	DET
ftr-449	1448	31	value	value	NOUN
ftr-449	1448	32	of	of	ADP
ftr-449	1448	33	the	the	DET
ftr-449	1448	34	property	property	NOUN
ftr-449	1448	35	in	in	ADP
ftr-449	1448	36	the	the	DET
ftr-449	1448	37	trust	trust	NOUN
ftr-449	1448	38	nominally	nominally	ADV
ftr-449	1448	39	created	create	VERB
ftr-449	1448	40	by	by	ADP
ftr-449	1448	41	the	the	DET
ftr-449	1448	42	other	other	ADJ
ftr-449	1448	43	transferor	transferor	NOUN
ftr-449	1448	44	.	.	PUNCT
ftr-449	1449	1	see	see	VERB
ftr-449	1449	2	rev	rev	PROPN
ftr-449	1449	3	.	.	PROPN
ftr-449	1449	4	rul	rul	NOUN
ftr-449	1449	5	.	.	PUNCT
ftr-449	1450	1	74	74	NUM
ftr-449	1450	2	-	-	SYM
ftr-449	1450	3	533	533	NUM
ftr-449	1450	4	,	,	PUNCT
ftr-449	1450	5	1974	1974	NUM
ftr-449	1450	6	-	-	SYM
ftr-449	1450	7	2	2	NUM
ftr-449	1450	8	c.b	c.b	PROPN
ftr-449	1450	9	.	.	PROPN
ftr-449	1450	10	293	293	NUM
ftr-449	1450	11	.	.	PUNCT
ftr-449	1451	1	professor	professor	NOUN
ftr-449	1451	2	dodge	dodge	PROPN
ftr-449	1451	3	argues	argue	VERB
ftr-449	1451	4	that	that	SCONJ
ftr-449	1451	5	one	one	PRON
ftr-449	1451	6	might	might	AUX
ftr-449	1451	7	logically	logically	ADV
ftr-449	1451	8	apply	apply	VERB
ftr-449	1451	9	the	the	DET
ftr-449	1451	10	doctrine	doctrine	NOUN
ftr-449	1451	11	by	by	ADP
ftr-449	1451	12	treating	treat	VERB
ftr-449	1451	13	the	the	DET
ftr-449	1451	14	decedent	decedent	NOUN
ftr-449	1451	15	as	as	ADP
ftr-449	1451	16	transferring	transfer	VERB
ftr-449	1451	17	his	his	PRON
ftr-449	1451	18	own	own	ADJ
ftr-449	1451	19	trust	trust	NOUN
ftr-449	1451	20	but	but	CCONJ
ftr-449	1451	21	"	"	PUNCT
ftr-449	1451	22	retaining	retain	VERB
ftr-449	1451	23	"	"	PUNCT
ftr-449	1451	24	his	his	PRON
ftr-449	1451	25	interest	interest	NOUN
ftr-449	1451	26	or	or	CCONJ
ftr-449	1451	27	power	power	NOUN
ftr-449	1451	28	in	in	ADP
ftr-449	1451	29	the	the	DET
ftr-449	1451	30	other	other	ADJ
ftr-449	1451	31	trust	trust	NOUN
ftr-449	1451	32	.	.	PUNCT
ftr-449	1452	1	under	under	ADP
ftr-449	1452	2	such	such	DET
ftr-449	1452	3	an	an	DET
ftr-449	1452	4	approach	approach	NOUN
ftr-449	1452	5	,	,	PUNCT
ftr-449	1452	6	the	the	DET
ftr-449	1452	7	amount	amount	NOUN
ftr-449	1452	8	includible	includible	ADJ
ftr-449	1452	9	in	in	ADP
ftr-449	1452	10	decedent	decedent	PROPN
ftr-449	1452	11	's	's	PART
ftr-449	1452	12	gross	gross	ADJ
ftr-449	1452	13	estate	estate	NOUN
ftr-449	1452	14	would	would	AUX
ftr-449	1452	15	be	be	AUX
ftr-449	1452	16	determined	determine	VERB
ftr-449	1452	17	by	by	ADP
ftr-449	1452	18	reference	reference	NOUN
ftr-449	1452	19	to	to	ADP
ftr-449	1452	20	the	the	DET
ftr-449	1452	21	date	date	NOUN
ftr-449	1452	22	-	-	PUNCT
ftr-449	1452	23	of	of	ADP
ftr-449	1452	24	-	-	PUNCT
ftr-449	1452	25	death	death	NOUN
ftr-449	1452	26	value	value	NOUN
ftr-449	1452	27	of	of	ADP
ftr-449	1452	28	the	the	DET
ftr-449	1452	29	trust	trust	NOUN
ftr-449	1452	30	he	he	PRON
ftr-449	1452	31	purported	purport	VERB
ftr-449	1452	32	to	to	PART
ftr-449	1452	33	create	create	VERB
ftr-449	1452	34	.	.	PUNCT
ftr-449	1453	1	see	see	VERB
ftr-449	1453	2	dodge	dodge	PROPN
ftr-449	1453	3	,	,	PUNCT
ftr-449	1453	4	supra	supra	PROPN
ftr-449	1453	5	note	note	NOUN
ftr-449	1453	6	21	21	NUM
ftr-449	1453	7	,	,	PUNCT
ftr-449	1453	8	at	at	ADP
ftr-449	1453	9	a-60	a-60	X
ftr-449	1453	10	to	to	ADP
ftr-449	1453	11	a-61	a-61	NOUN
ftr-449	1453	12	.	.	PUNCT
ftr-449	1454	1	he	he	PRON
ftr-449	1454	2	concludes	conclude	VERB
ftr-449	1454	3	,	,	PUNCT
ftr-449	1454	4	however	however	ADV
ftr-449	1454	5	,	,	PUNCT
ftr-449	1454	6	that	that	SCONJ
ftr-449	1454	7	the	the	DET
ftr-449	1454	8	approach	approach	NOUN
ftr-449	1454	9	used	use	VERB
ftr-449	1454	10	(	(	PUNCT
ftr-449	1454	11	i.e.	i.e.	X
ftr-449	1454	12	,	,	PUNCT
ftr-449	1454	13	the	the	DET
ftr-449	1454	14	19991	19991	NUM
ftr-449	1454	15	florida	florida	PROPN
ftr-449	1454	16	tax	tax	NOUN
ftr-449	1454	17	review	review	NOUN
ftr-449	1454	18	in	in	ADP
ftr-449	1454	19	lehman	lehman	PROPN
ftr-449	1454	20	itself	itself	PRON
ftr-449	1454	21	,	,	PUNCT
ftr-449	1454	22	for	for	ADP
ftr-449	1454	23	example	example	NOUN
ftr-449	1454	24	,	,	PUNCT
ftr-449	1454	25	the	the	DET
ftr-449	1454	26	court	court	NOUN
ftr-449	1454	27	viewed	view	VERB
ftr-449	1454	28	the	the	DET
ftr-449	1454	29	decedent	decedent	NOUN
ftr-449	1454	30	as	as	ADP
ftr-449	1454	31	creating	create	VERB
ftr-449	1454	32	not	not	PART
ftr-449	1454	33	only	only	ADV
ftr-449	1454	34	those	those	DET
ftr-449	1454	35	portions	portion	NOUN
ftr-449	1454	36	of	of	ADP
ftr-449	1454	37	his	his	PRON
ftr-449	1454	38	brother	brother	NOUN
ftr-449	1454	39	's	's	PART
ftr-449	1454	40	trust	trust	NOUN
ftr-449	1454	41	that	that	PRON
ftr-449	1454	42	personally	personally	ADV
ftr-449	1454	43	benefited	benefit	VERB
ftr-449	1454	44	him	he	PRON
ftr-449	1454	45	(	(	PUNCT
ftr-449	1454	46	i.e.	i.e.	X
ftr-449	1454	47	,	,	PUNCT
ftr-449	1454	48	his	his	PRON
ftr-449	1454	49	life	life	NOUN
ftr-449	1454	50	estate	estate	NOUN
ftr-449	1454	51	and	and	CCONJ
ftr-449	1454	52	his	his	PRON
ftr-449	1454	53	power	power	NOUN
ftr-449	1454	54	to	to	PART
ftr-449	1454	55	withdraw	withdraw	VERB
ftr-449	1454	56	$	$	SYM
ftr-449	1454	57	150,000	150,000	NUM
ftr-449	1454	58	)	)	PUNCT
ftr-449	1454	59	but	but	CCONJ
ftr-449	1454	60	also	also	ADV
ftr-449	1454	61	the	the	DET
ftr-449	1454	62	portion	portion	NOUN
ftr-449	1454	63	of	of	ADP
ftr-449	1454	64	his	his	PRON
ftr-449	1454	65	brother	brother	NOUN
ftr-449	1454	66	's	's	PART
ftr-449	1454	67	trust	trust	NOUN
ftr-449	1454	68	that	that	PRON
ftr-449	1454	69	benefited	benefit	VERB
ftr-449	1454	70	decedent	decedent	NOUN
ftr-449	1454	71	's	's	PART
ftr-449	1454	72	issue	issue	NOUN
ftr-449	1454	73	(	(	PUNCT
ftr-449	1454	74	i.e.	i.e.	X
ftr-449	1454	75	,	,	PUNCT
ftr-449	1454	76	the	the	DET
ftr-449	1454	77	remainder	remainder	NOUN
ftr-449	1454	78	)	)	PUNCT
ftr-449	1454	79	.	.	PUNCT
ftr-449	1455	1	assuredly	assuredly	ADV
ftr-449	1455	2	this	this	PRON
ftr-449	1455	3	is	be	AUX
ftr-449	1455	4	correct	correct	ADJ
ftr-449	1455	5	.	.	PUNCT
ftr-449	1456	1	the	the	DET
ftr-449	1456	2	brother	brother	NOUN
ftr-449	1456	3	did	do	AUX
ftr-449	1456	4	not	not	PART
ftr-449	1456	5	give	give	VERB
ftr-449	1456	6	the	the	DET
ftr-449	1456	7	remainder	remainder	NOUN
ftr-449	1456	8	in	in	ADP
ftr-449	1456	9	his	his	PRON
ftr-449	1456	10	property	property	NOUN
ftr-449	1456	11	to	to	ADP
ftr-449	1456	12	decedent	decedent	NOUN
ftr-449	1456	13	's	's	PART
ftr-449	1456	14	issue	issue	NOUN
ftr-449	1456	15	because	because	SCONJ
ftr-449	1456	16	of	of	ADP
ftr-449	1456	17	his	his	PRON
ftr-449	1456	18	love	love	NOUN
ftr-449	1456	19	for	for	ADP
ftr-449	1456	20	them	they	PRON
ftr-449	1456	21	;	;	PUNCT
ftr-449	1456	22	he	he	PRON
ftr-449	1456	23	gave	give	VERB
ftr-449	1456	24	it	it	PRON
ftr-449	1456	25	because	because	SCONJ
ftr-449	1456	26	the	the	DET
ftr-449	1456	27	decedent	decedent	NOUN
ftr-449	1456	28	had	have	AUX
ftr-449	1456	29	reciprocally	reciprocally	ADV
ftr-449	1456	30	given	give	VERB
ftr-449	1456	31	a	a	DET
ftr-449	1456	32	remainder	remainder	NOUN
ftr-449	1456	33	in	in	ADP
ftr-449	1456	34	his	his	PRON
ftr-449	1456	35	property	property	NOUN
ftr-449	1456	36	to	to	ADP
ftr-449	1456	37	the	the	DET
ftr-449	1456	38	brother	brother	NOUN
ftr-449	1456	39	's	's	PART
ftr-449	1456	40	issue	issue	NOUN
ftr-449	1456	41	.	.	PUNCT
ftr-449	1456	42	"	"	PUNCT
ftr-449	1457	1	in	in	ADP
ftr-449	1457	2	contrast	contrast	NOUN
ftr-449	1457	3	to	to	ADP
ftr-449	1457	4	the	the	DET
ftr-449	1457	5	reciprocal	reciprocal	ADJ
ftr-449	1457	6	trust	trust	NOUN
ftr-449	1457	7	doctrine	doctrine	NOUN
ftr-449	1457	8	,	,	PUNCT
ftr-449	1457	9	the	the	DET
ftr-449	1457	10	courts	court	NOUN
ftr-449	1457	11	in	in	ADP
ftr-449	1457	12	analyzing	analyze	VERB
ftr-449	1457	13	spousal	spousal	NOUN
ftr-449	1457	14	elections	election	NOUN
ftr-449	1457	15	apply	apply	VERB
ftr-449	1457	16	a	a	DET
ftr-449	1457	17	"	"	PUNCT
ftr-449	1457	18	fragmented	fragmented	ADJ
ftr-449	1457	19	"	"	PUNCT
ftr-449	1457	20	approach	approach	NOUN
ftr-449	1457	21	.	.	PUNCT
ftr-449	1458	1	h	h	NOUN
ftr-449	1458	2	is	be	AUX
ftr-449	1458	3	not	not	PART
ftr-449	1458	4	viewed	view	VERB
ftr-449	1458	5	as	as	ADP
ftr-449	1458	6	causing	cause	VERB
ftr-449	1458	7	w	w	NOUN
ftr-449	1458	8	to	to	PART
ftr-449	1458	9	create	create	VERB
ftr-449	1458	10	the	the	DET
ftr-449	1458	11	entirety	entirety	NOUN
ftr-449	1458	12	of	of	ADP
ftr-449	1458	13	w	w	PROPN
ftr-449	1458	14	trust	trust	PROPN
ftr-449	1458	15	but	but	CCONJ
ftr-449	1458	16	rather	rather	ADV
ftr-449	1458	17	as	as	ADP
ftr-449	1458	18	inducing	induce	VERB
ftr-449	1458	19	her	she	PRON
ftr-449	1458	20	to	to	PART
ftr-449	1458	21	relinquish	relinquish	VERB
ftr-449	1458	22	only	only	ADV
ftr-449	1458	23	the	the	DET
ftr-449	1458	24	remainder	remainder	NOUN
ftr-449	1458	25	.	.	PUNCT
ftr-449	1458	26	"	"	PUNCT
ftr-449	1459	1	2	2	NUM
ftr-449	1459	2	i	i	PRON
ftr-449	1459	3	contend	contend	VERB
ftr-449	1459	4	that	that	SCONJ
ftr-449	1459	5	the	the	DET
ftr-449	1459	6	"	"	PUNCT
ftr-449	1459	7	unitary	unitary	ADJ
ftr-449	1459	8	"	"	PUNCT
ftr-449	1459	9	approach	approach	NOUN
ftr-449	1459	10	of	of	ADP
ftr-449	1459	11	the	the	DET
ftr-449	1459	12	reciprocal	reciprocal	ADJ
ftr-449	1459	13	trust	trust	PROPN
ftr-449	1459	14	doctrine	doctrine	VERB
ftr-449	1459	15	better	well	ADJ
ftr-449	1459	16	captures	capture	VERB
ftr-449	1459	17	reality	reality	NOUN
ftr-449	1459	18	in	in	ADP
ftr-449	1459	19	most	most	ADJ
ftr-449	1459	20	spousal	spousal	ADJ
ftr-449	1459	21	elections	election	NOUN
ftr-449	1459	22	than	than	ADP
ftr-449	1459	23	the	the	DET
ftr-449	1459	24	"	"	PUNCT
ftr-449	1459	25	fragmented	fragmented	ADJ
ftr-449	1459	26	"	"	PUNCT
ftr-449	1459	27	approach	approach	NOUN
ftr-449	1459	28	currently	currently	ADV
ftr-449	1459	29	used	use	VERB
ftr-449	1459	30	.	.	PUNCT
ftr-449	1460	1	what	what	PRON
ftr-449	1460	2	h	h	NOUN
ftr-449	1460	3	is	be	AUX
ftr-449	1460	4	attempting	attempt	VERB
ftr-449	1460	5	to	to	PART
ftr-449	1460	6	do	do	VERB
ftr-449	1460	7	by	by	ADP
ftr-449	1460	8	giving	give	VERB
ftr-449	1460	9	w	w	ADP
ftr-449	1460	10	an	an	DET
ftr-449	1460	11	election	election	NOUN
ftr-449	1460	12	is	be	AUX
ftr-449	1460	13	to	to	PART
ftr-449	1460	14	induce	induce	VERB
ftr-449	1460	15	w	w	NOUN
ftr-449	1460	16	to	to	PART
ftr-449	1460	17	dispose	dispose	VERB
ftr-449	1460	18	of	of	ADP
ftr-449	1460	19	her	her	PRON
ftr-449	1460	20	property	property	NOUN
ftr-449	1460	21	in	in	ADP
ftr-449	1460	22	a	a	DET
ftr-449	1460	23	comprehensive	comprehensive	ADJ
ftr-449	1460	24	manner	manner	NOUN
ftr-449	1460	25	that	that	PRON
ftr-449	1460	26	will	will	AUX
ftr-449	1460	27	benefit	benefit	VERB
ftr-449	1460	28	not	not	PART
ftr-449	1460	29	only	only	ADV
ftr-449	1460	30	c	c	NOUN
ftr-449	1460	31	but	but	CCONJ
ftr-449	1460	32	also	also	ADV
ftr-449	1460	33	w	w	ADP
ftr-449	1460	34	herself	herself	PRON
ftr-449	1460	35	.	.	PUNCT
ftr-449	1461	1	after	after	ADV
ftr-449	1461	2	all	all	ADV
ftr-449	1461	3	,	,	PUNCT
ftr-449	1461	4	h	h	PROPN
ftr-449	1461	5	's	's	PART
ftr-449	1461	6	donative	donative	ADJ
ftr-449	1461	7	feelings	feeling	NOUN
ftr-449	1461	8	run	run	VERB
ftr-449	1461	9	to	to	ADP
ftr-449	1461	10	w	w	PROPN
ftr-449	1461	11	as	as	ADV
ftr-449	1461	12	well	well	ADV
ftr-449	1461	13	as	as	ADP
ftr-449	1461	14	to	to	ADP
ftr-449	1461	15	c.	c.	PROPN
ftr-449	1461	16	it	it	PRON
ftr-449	1461	17	is	be	AUX
ftr-449	1461	18	contrary	contrary	ADJ
ftr-449	1461	19	to	to	ADP
ftr-449	1461	20	our	our	PRON
ftr-449	1461	21	knowledge	knowledge	NOUN
ftr-449	1461	22	of	of	ADP
ftr-449	1461	23	human	human	ADJ
ftr-449	1461	24	relationships	relationship	NOUN
ftr-449	1461	25	to	to	PART
ftr-449	1461	26	assume	assume	VERB
ftr-449	1461	27	,	,	PUNCT
ftr-449	1461	28	as	as	SCONJ
ftr-449	1461	29	the	the	DET
ftr-449	1461	30	current	current	ADJ
ftr-449	1461	31	approach	approach	NOUN
ftr-449	1461	32	does	do	VERB
ftr-449	1461	33	,	,	PUNCT
ftr-449	1461	34	that	that	PRON
ftr-449	1461	35	h	h	NOUN
ftr-449	1461	36	is	be	AUX
ftr-449	1461	37	offering	offer	VERB
ftr-449	1461	38	the	the	DET
ftr-449	1461	39	election	election	NOUN
ftr-449	1461	40	solely	solely	ADV
ftr-449	1461	41	to	to	PART
ftr-449	1461	42	benefit	benefit	VERB
ftr-449	1461	43	c.	c.	PROPN
ftr-449	1461	44	indeed	indeed	ADV
ftr-449	1461	45	,	,	PUNCT
ftr-449	1461	46	h	h	PROPN
ftr-449	1461	47	may	may	AUX
ftr-449	1461	48	desire	desire	VERB
ftr-449	1461	49	w	w	ADP
ftr-449	1461	50	to	to	PART
ftr-449	1461	51	place	place	VERB
ftr-449	1461	52	her	her	PRON
ftr-449	1461	53	property	property	NOUN
ftr-449	1461	54	in	in	ADP
ftr-449	1461	55	trust	trust	NOUN
ftr-449	1461	56	and	and	CCONJ
ftr-449	1461	57	to	to	PART
ftr-449	1461	58	limit	limit	VERB
ftr-449	1461	59	her	her	PRON
ftr-449	1461	60	interest	interest	NOUN
ftr-449	1461	61	to	to	ADP
ftr-449	1461	62	that	that	PRON
ftr-449	1461	63	of	of	ADP
ftr-449	1461	64	an	an	DET
ftr-449	1461	65	income	income	NOUN
ftr-449	1461	66	beneficiary	beneficiary	NOUN
ftr-449	1461	67	out	out	ADP
ftr-449	1461	68	of	of	ADP
ftr-449	1461	69	genuine	genuine	ADJ
ftr-449	1461	70	concern	concern	NOUN
ftr-449	1461	71	for	for	ADP
ftr-449	1461	72	w.	w.	NOUN
ftr-449	1461	73	although	although	SCONJ
ftr-449	1461	74	most	most	ADJ
ftr-449	1461	75	people	people	NOUN
ftr-449	1461	76	today	today	NOUN
ftr-449	1461	77	may	may	AUX
ftr-449	1461	78	regard	regard	VERB
ftr-449	1461	79	such	such	ADJ
ftr-449	1461	80	concerns	concern	NOUN
ftr-449	1461	81	as	as	ADP
ftr-449	1461	82	paternalistic	paternalistic	ADJ
ftr-449	1461	83	,	,	PUNCT
ftr-449	1461	84	if	if	SCONJ
ftr-449	1461	85	not	not	PART
ftr-449	1461	86	sexist	sexist	ADJ
ftr-449	1461	87	,	,	PUNCT
ftr-449	1461	88	they	they	PRON
ftr-449	1461	89	may	may	AUX
ftr-449	1461	90	nevertheless	nevertheless	ADV
ftr-449	1461	91	represent	represent	VERB
ftr-449	1461	92	h	h	PROPN
ftr-449	1461	93	's	's	PART
ftr-449	1461	94	honest	honest	ADJ
ftr-449	1461	95	feelings	feeling	NOUN
ftr-449	1461	96	of	of	ADP
ftr-449	1461	97	concern	concern	NOUN
ftr-449	1461	98	and	and	CCONJ
ftr-449	1461	99	affection	affection	NOUN
ftr-449	1461	100	for	for	ADP
ftr-449	1461	101	w.	w.	PROPN
ftr-449	1461	102	h	h	PROPN
ftr-449	1461	103	may	may	AUX
ftr-449	1461	104	be	be	AUX
ftr-449	1461	105	concerned	concern	VERB
ftr-449	1461	106	about	about	ADP
ftr-449	1461	107	w	w	PROPN
ftr-449	1461	108	's	's	PART
ftr-449	1461	109	lack	lack	NOUN
ftr-449	1461	110	of	of	ADP
ftr-449	1461	111	business	business	NOUN
ftr-449	1461	112	and	and	CCONJ
ftr-449	1461	113	financial	financial	ADJ
ftr-449	1461	114	experience	experience	NOUN
ftr-449	1461	115	,	,	PUNCT
ftr-449	1461	116	and	and	CCONJ
ftr-449	1461	117	may	may	AUX
ftr-449	1461	118	therefore	therefore	ADV
ftr-449	1461	119	want	want	VERB
ftr-449	1461	120	to	to	PART
ftr-449	1461	121	induce	induce	VERB
ftr-449	1461	122	her	she	PRON
ftr-449	1461	123	to	to	PART
ftr-449	1461	124	place	place	VERB
ftr-449	1461	125	her	her	PRON
ftr-449	1461	126	property	property	NOUN
ftr-449	1461	127	in	in	ADP
ftr-449	1461	128	trust	trust	NOUN
ftr-449	1461	129	where	where	SCONJ
ftr-449	1461	130	an	an	DET
ftr-449	1461	131	experienced	experienced	ADJ
ftr-449	1461	132	,	,	PUNCT
ftr-449	1461	133	professional	professional	ADJ
ftr-449	1461	134	trustee	trustee	NOUN
ftr-449	1461	135	will	will	AUX
ftr-449	1461	136	manage	manage	VERB
ftr-449	1461	137	it	it	PRON
ftr-449	1461	138	.	.	PUNCT
ftr-449	1461	139	"	"	PUNCT
ftr-449	1462	1	h	h	NOUN
ftr-449	1462	2	may	may	AUX
ftr-449	1462	3	be	be	AUX
ftr-449	1462	4	concerned	concern	VERB
ftr-449	1462	5	that	that	SCONJ
ftr-449	1462	6	given	give	VERB
ftr-449	1462	7	w	w	PROPN
ftr-449	1462	8	's	's	PART
ftr-449	1462	9	lack	lack	NOUN
ftr-449	1462	10	of	of	ADP
ftr-449	1462	11	experience	experience	NOUN
ftr-449	1462	12	in	in	ADP
ftr-449	1462	13	managing	manage	VERB
ftr-449	1462	14	property	property	NOUN
ftr-449	1462	15	,	,	PUNCT
ftr-449	1462	16	she	she	PRON
ftr-449	1462	17	might	might	AUX
ftr-449	1462	18	imprudently	imprudently	ADV
ftr-449	1462	19	consume	consume	VERB
ftr-449	1462	20	principal	principal	NOUN
ftr-449	1462	21	to	to	ADP
ftr-449	1462	22	her	her	PRON
ftr-449	1462	23	own	own	ADJ
ftr-449	1462	24	disadvantage	disadvantage	NOUN
ftr-449	1462	25	,	,	PUNCT
ftr-449	1462	26	and	and	CCONJ
ftr-449	1462	27	therefore	therefore	ADV
ftr-449	1462	28	limit	limit	VERB
ftr-449	1462	29	her	her	PRON
ftr-449	1462	30	interest	interest	NOUN
ftr-449	1462	31	to	to	ADP
ftr-449	1462	32	that	that	PRON
ftr-449	1462	33	of	of	ADP
ftr-449	1462	34	an	an	DET
ftr-449	1462	35	income	income	NOUN
ftr-449	1462	36	beneficiary	beneficiary	NOUN
ftr-449	1462	37	.	.	PUNCT
ftr-449	1462	38	'	'	PUNCT
ftr-449	1463	1	in	in	ADP
ftr-449	1463	2	any	any	DET
ftr-449	1463	3	event	event	NOUN
ftr-449	1463	4	,	,	PUNCT
ftr-449	1463	5	h	h	PROPN
ftr-449	1463	6	is	be	AUX
ftr-449	1463	7	seeking	seek	VERB
ftr-449	1463	8	to	to	PART
ftr-449	1463	9	have	have	VERB
ftr-449	1463	10	w	w	PART
ftr-449	1463	11	commit	commit	VERB
ftr-449	1463	12	herself	herself	PRON
ftr-449	1463	13	to	to	ADP
ftr-449	1463	14	dispose	dispose	VERB
ftr-449	1463	15	of	of	ADP
ftr-449	1463	16	her	her	PRON
ftr-449	1463	17	property	property	NOUN
ftr-449	1463	18	in	in	ADP
ftr-449	1463	19	a	a	DET
ftr-449	1463	20	manner	manner	NOUN
ftr-449	1463	21	benefiting	benefit	VERB
ftr-449	1463	22	herself	herself	PRON
ftr-449	1463	23	as	as	ADV
ftr-449	1463	24	well	well	ADV
ftr-449	1463	25	as	as	ADP
ftr-449	1463	26	c.	c.	NOUN
ftr-449	1463	27	if	if	SCONJ
ftr-449	1463	28	h	h	NOUN
ftr-449	1463	29	were	be	AUX
ftr-449	1463	30	solely	solely	ADV
ftr-449	1463	31	"	"	PUNCT
ftr-449	1463	32	unitary	unitary	ADJ
ftr-449	1463	33	"	"	PUNCT
ftr-449	1463	34	approach	approach	NOUN
ftr-449	1463	35	)	)	PUNCT
ftr-449	1463	36	"	"	PUNCT
ftr-449	1463	37	derives	derive	VERB
ftr-449	1463	38	from	from	ADP
ftr-449	1463	39	the	the	DET
ftr-449	1463	40	broader	broad	ADJ
ftr-449	1463	41	indirect	indirect	ADJ
ftr-449	1463	42	-	-	PUNCT
ftr-449	1463	43	transfer	transfer	NOUN
ftr-449	1463	44	principle	principle	NOUN
ftr-449	1463	45	that	that	PRON
ftr-449	1463	46	causes	cause	VERB
ftr-449	1463	47	the	the	DET
ftr-449	1463	48	trust	trust	NOUN
ftr-449	1463	49	to	to	PART
ftr-449	1463	50	be	be	AUX
ftr-449	1463	51	includible	includible	ADJ
ftr-449	1463	52	in	in	ADP
ftr-449	1463	53	the	the	DET
ftr-449	1463	54	first	first	ADJ
ftr-449	1463	55	place	place	NOUN
ftr-449	1463	56	,	,	PUNCT
ftr-449	1463	57	"	"	PUNCT
ftr-449	1463	58	i.e.	i.e.	X
ftr-449	1463	59	,	,	PUNCT
ftr-449	1463	60	the	the	DET
ftr-449	1463	61	principle	principle	NOUN
ftr-449	1463	62	that	that	SCONJ
ftr-449	1463	63	the	the	DET
ftr-449	1463	64	decedent	decedent	NOUN
ftr-449	1463	65	has	have	AUX
ftr-449	1463	66	indirectly	indirectly	ADV
ftr-449	1463	67	funded	fund	VERB
ftr-449	1463	68	the	the	DET
ftr-449	1463	69	other	other	ADJ
ftr-449	1463	70	trust	trust	NOUN
ftr-449	1463	71	.	.	PUNCT
ftr-449	1464	1	i	i	PRON
ftr-449	1464	2	d.	d.	PROPN
ftr-449	1464	3	at	at	ADP
ftr-449	1464	4	a-61	a-61	NOUN
ftr-449	1464	5	.	.	PUNCT
ftr-449	1465	1	251	251	NUM
ftr-449	1465	2	.	.	PUNCT
ftr-449	1466	1	similarly	similarly	ADV
ftr-449	1466	2	,	,	PUNCT
ftr-449	1466	3	the	the	DET
ftr-449	1466	4	court	court	NOUN
ftr-449	1466	5	in	in	ADP
ftr-449	1466	6	commissioner	commissioner	PROPN
ftr-449	1466	7	v.	v.	PROPN
ftr-449	1466	8	warner	warner	PROPN
ftr-449	1466	9	,	,	PUNCT
ftr-449	1466	10	127	127	NUM
ftr-449	1466	11	f.2d	f.2d	NOUN
ftr-449	1466	12	913	913	NUM
ftr-449	1466	13	(	(	PUNCT
ftr-449	1466	14	9th	9th	ADJ
ftr-449	1466	15	cir	cir	NOUN
ftr-449	1466	16	.	.	PROPN
ftr-449	1466	17	1942	1942	NUM
ftr-449	1466	18	)	)	PUNCT
ftr-449	1466	19	,	,	PUNCT
ftr-449	1466	20	applied	apply	VERB
ftr-449	1466	21	the	the	DET
ftr-449	1466	22	reciprocal	reciprocal	ADJ
ftr-449	1466	23	trust	trust	NOUN
ftr-449	1466	24	doctrine	doctrine	NOUN
ftr-449	1466	25	where	where	SCONJ
ftr-449	1466	26	each	each	PRON
ftr-449	1466	27	of	of	ADP
ftr-449	1466	28	three	three	NUM
ftr-449	1466	29	brothers	brother	NOUN
ftr-449	1466	30	purported	purport	VERB
ftr-449	1466	31	to	to	PART
ftr-449	1466	32	create	create	VERB
ftr-449	1466	33	a	a	DET
ftr-449	1466	34	trust	trust	NOUN
ftr-449	1466	35	for	for	ADP
ftr-449	1466	36	family	family	NOUN
ftr-449	1466	37	members	member	NOUN
ftr-449	1466	38	of	of	ADP
ftr-449	1466	39	a	a	DET
ftr-449	1466	40	different	different	ADJ
ftr-449	1466	41	brother	brother	NOUN
ftr-449	1466	42	.	.	PUNCT
ftr-449	1467	1	thus	thus	ADV
ftr-449	1467	2	,	,	PUNCT
ftr-449	1467	3	jack	jack	PROPN
ftr-449	1467	4	warner	warner	PROPN
ftr-449	1467	5	was	be	AUX
ftr-449	1467	6	treated	treat	VERB
ftr-449	1467	7	as	as	ADP
ftr-449	1467	8	the	the	DET
ftr-449	1467	9	grantor	grantor	NOUN
ftr-449	1467	10	of	of	ADP
ftr-449	1467	11	a	a	DET
ftr-449	1467	12	trust	trust	NOUN
ftr-449	1467	13	nominally	nominally	ADV
ftr-449	1467	14	created	create	VERB
ftr-449	1467	15	by	by	ADP
ftr-449	1467	16	his	his	PRON
ftr-449	1467	17	brother	brother	NOUN
ftr-449	1467	18	albert	albert	PROPN
ftr-449	1467	19	for	for	ADP
ftr-449	1467	20	the	the	DET
ftr-449	1467	21	benefit	benefit	NOUN
ftr-449	1467	22	of	of	ADP
ftr-449	1467	23	jack	jack	PROPN
ftr-449	1467	24	's	's	PART
ftr-449	1467	25	family	family	NOUN
ftr-449	1467	26	,	,	PUNCT
ftr-449	1467	27	since	since	SCONJ
ftr-449	1467	28	simultaneously	simultaneously	ADV
ftr-449	1467	29	jack	jack	PROPN
ftr-449	1467	30	had	have	AUX
ftr-449	1467	31	created	create	VERB
ftr-449	1467	32	a	a	DET
ftr-449	1467	33	trust	trust	NOUN
ftr-449	1467	34	for	for	ADP
ftr-449	1467	35	the	the	DET
ftr-449	1467	36	benefit	benefit	NOUN
ftr-449	1467	37	of	of	ADP
ftr-449	1467	38	his	his	PRON
ftr-449	1467	39	brother	brother	NOUN
ftr-449	1467	40	harry	harry	PROPN
ftr-449	1467	41	's	's	PART
ftr-449	1467	42	family	family	NOUN
ftr-449	1467	43	and	and	CCONJ
ftr-449	1467	44	harry	harry	PROPN
ftr-449	1467	45	had	have	AUX
ftr-449	1467	46	created	create	VERB
ftr-449	1467	47	a	a	DET
ftr-449	1467	48	trust	trust	NOUN
ftr-449	1467	49	for	for	ADP
ftr-449	1467	50	the	the	DET
ftr-449	1467	51	benefit	benefit	NOUN
ftr-449	1467	52	of	of	ADP
ftr-449	1467	53	albert	albert	PROPN
ftr-449	1467	54	's	's	PART
ftr-449	1467	55	family	family	NOUN
ftr-449	1467	56	.	.	PUNCT
ftr-449	1468	1	see	see	VERB
ftr-449	1468	2	i	i	PRON
ftr-449	1468	3	d.	d.	PROPN
ftr-449	1468	4	at	at	ADP
ftr-449	1468	5	915	915	NUM
ftr-449	1468	6	.	.	PUNCT
ftr-449	1469	1	252	252	NUM
ftr-449	1469	2	.	.	PUNCT
ftr-449	1470	1	see	see	VERB
ftr-449	1470	2	supra	supra	PROPN
ftr-449	1470	3	notes	note	VERB
ftr-449	1470	4	33	33	NUM
ftr-449	1470	5	-	-	SYM
ftr-449	1470	6	36	36	NUM
ftr-449	1470	7	and	and	CCONJ
ftr-449	1470	8	accompanying	accompany	VERB
ftr-449	1470	9	text	text	NOUN
ftr-449	1470	10	.	.	PUNCT
ftr-449	1471	1	253	253	NUM
ftr-449	1471	2	.	.	PUNCT
ftr-449	1472	1	see	see	VERB
ftr-449	1472	2	supra	supra	PROPN
ftr-449	1472	3	note	note	PROPN
ftr-449	1472	4	220	220	NUM
ftr-449	1472	5	and	and	CCONJ
ftr-449	1472	6	accompanying	accompany	VERB
ftr-449	1472	7	text	text	NOUN
ftr-449	1472	8	.	.	PUNCT
ftr-449	1473	1	254	254	NUM
ftr-449	1473	2	.	.	PUNCT
ftr-449	1474	1	see	see	VERB
ftr-449	1474	2	supra	supra	PROPN
ftr-449	1474	3	note	note	PROPN
ftr-449	1474	4	219	219	NUM
ftr-449	1474	5	and	and	CCONJ
ftr-449	1474	6	accompanying	accompany	VERB
ftr-449	1474	7	text	text	NOUN
ftr-449	1474	8	.	.	PUNCT
ftr-449	1475	1	[	[	X
ftr-449	1475	2	vol	vol	NOUN
ftr-449	1475	3	4:8	4:8	NUM
ftr-449	1475	4	estate	estate	NOUN
ftr-449	1475	5	and	and	CCONJ
ftr-449	1475	6	git	git	NOUN
ftr-449	1475	7	tax	tax	NOUN
ftr-449	1475	8	effects	effect	NOUN
ftr-449	1475	9	of	of	ADP
ftr-449	1475	10	selling	sell	VERB
ftr-449	1475	11	a	a	DET
ftr-449	1475	12	remainder	remainder	NOUN
ftr-449	1475	13	concerned	concern	VERB
ftr-449	1475	14	with	with	ADP
ftr-449	1475	15	c	c	PROPN
ftr-449	1475	16	,	,	PUNCT
ftr-449	1475	17	he	he	PRON
ftr-449	1475	18	could	could	AUX
ftr-449	1475	19	have	have	AUX
ftr-449	1475	20	accomplished	accomplish	VERB
ftr-449	1475	21	his	his	PRON
ftr-449	1475	22	objective	objective	NOUN
ftr-449	1475	23	more	more	ADV
ftr-449	1475	24	effectively	effectively	ADV
ftr-449	1475	25	simply	simply	ADV
ftr-449	1475	26	by	by	ADP
ftr-449	1475	27	leaving	leave	VERB
ftr-449	1475	28	his	his	PRON
ftr-449	1475	29	property	property	NOUN
ftr-449	1475	30	outright	outright	ADV
ftr-449	1475	31	to	to	ADP
ftr-449	1475	32	c.	c.	PROPN
ftr-449	1475	33	h	h	PROPN
ftr-449	1475	34	is	be	AUX
ftr-449	1475	35	seeking	seek	VERB
ftr-449	1475	36	a	a	DET
ftr-449	1475	37	"	"	PUNCT
ftr-449	1475	38	package	package	NOUN
ftr-449	1475	39	deal	deal	NOUN
ftr-449	1475	40	"	"	PUNCT
ftr-449	1475	41	from	from	ADP
ftr-449	1475	42	w.	w.	PROPN
ftr-449	1475	43	h	h	PROPN
ftr-449	1475	44	is	be	AUX
ftr-449	1475	45	attempting	attempt	VERB
ftr-449	1475	46	to	to	PART
ftr-449	1475	47	secure	secure	VERB
ftr-449	1475	48	this	this	DET
ftr-449	1475	49	package	package	NOUN
ftr-449	1475	50	from	from	ADP
ftr-449	1475	51	wby	wby	PROPN
ftr-449	1475	52	offering	offer	VERB
ftr-449	1475	53	her	she	PRON
ftr-449	1475	54	in	in	ADP
ftr-449	1475	55	turn	turn	NOUN
ftr-449	1475	56	a	a	DET
ftr-449	1475	57	package	package	NOUN
ftr-449	1475	58	she	she	PRON
ftr-449	1475	59	finds	find	VERB
ftr-449	1475	60	attractive	attractive	ADJ
ftr-449	1475	61	.	.	PUNCT
ftr-449	1476	1	in	in	ADP
ftr-449	1476	2	making	make	VERB
ftr-449	1476	3	her	her	PRON
ftr-449	1476	4	decision	decision	NOUN
ftr-449	1476	5	,	,	PUNCT
ftr-449	1476	6	w	w	PROPN
ftr-449	1476	7	will	will	AUX
ftr-449	1476	8	be	be	AUX
ftr-449	1476	9	influenced	influence	VERB
ftr-449	1476	10	not	not	PART
ftr-449	1476	11	only	only	ADV
ftr-449	1476	12	by	by	ADP
ftr-449	1476	13	the	the	DET
ftr-449	1476	14	enticement	enticement	NOUN
ftr-449	1476	15	of	of	ADP
ftr-449	1476	16	a	a	DET
ftr-449	1476	17	life	life	NOUN
ftr-449	1476	18	estate	estate	NOUN
ftr-449	1476	19	in	in	ADP
ftr-449	1476	20	h	h	PROPN
ftr-449	1476	21	trust	trust	NOUN
ftr-449	1476	22	,	,	PUNCT
ftr-449	1476	23	but	but	CCONJ
ftr-449	1476	24	also	also	ADV
ftr-449	1476	25	by	by	ADP
ftr-449	1476	26	the	the	DET
ftr-449	1476	27	way	way	NOUN
ftr-449	1476	28	h	h	NOUN
ftr-449	1476	29	ultimately	ultimately	ADV
ftr-449	1476	30	disposes	dispose	VERB
ftr-449	1476	31	of	of	ADP
ftr-449	1476	32	his	his	PRON
ftr-449	1476	33	property	property	NOUN
ftr-449	1476	34	.	.	PUNCT
ftr-449	1477	1	certainly	certainly	ADV
ftr-449	1477	2	this	this	PRON
ftr-449	1477	3	is	be	AUX
ftr-449	1477	4	the	the	DET
ftr-449	1477	5	case	case	NOUN
ftr-449	1477	6	where	where	SCONJ
ftr-449	1477	7	the	the	DET
ftr-449	1477	8	life	life	NOUN
ftr-449	1477	9	estate	estate	NOUN
ftr-449	1477	10	w	w	NOUN
ftr-449	1477	11	receives	receive	VERB
ftr-449	1477	12	is	be	AUX
ftr-449	1477	13	worth	worth	ADJ
ftr-449	1477	14	less	less	ADJ
ftr-449	1477	15	than	than	ADP
ftr-449	1477	16	the	the	DET
ftr-449	1477	17	remainder	remainder	NOUN
ftr-449	1477	18	she	she	PRON
ftr-449	1477	19	surrenders	surrender	VERB
ftr-449	1477	20	.	.	PUNCT
ftr-449	1478	1	then	then	ADV
ftr-449	1478	2	wwill	wwill	AUX
ftr-449	1478	3	be	be	AUX
ftr-449	1478	4	sustaining	sustain	VERB
ftr-449	1478	5	an	an	DET
ftr-449	1478	6	economic	economic	ADJ
ftr-449	1478	7	loss	loss	NOUN
ftr-449	1478	8	by	by	ADP
ftr-449	1478	9	allowing	allow	VERB
ftr-449	1478	10	her	her	PRON
ftr-449	1478	11	property	property	NOUN
ftr-449	1478	12	to	to	PART
ftr-449	1478	13	pass	pass	VERB
ftr-449	1478	14	under	under	ADP
ftr-449	1478	15	h	h	PROPN
ftr-449	1478	16	's	's	PART
ftr-449	1478	17	will	will	NOUN
ftr-449	1478	18	and	and	CCONJ
ftr-449	1478	19	will	will	AUX
ftr-449	1478	20	not	not	PART
ftr-449	1478	21	rationally	rationally	ADV
ftr-449	1478	22	do	do	VERB
ftr-449	1478	23	so	so	ADV
ftr-449	1478	24	unless	unless	SCONJ
ftr-449	1478	25	she	she	PRON
ftr-449	1478	26	derives	derive	VERB
ftr-449	1478	27	a	a	DET
ftr-449	1478	28	psychic	psychic	ADJ
ftr-449	1478	29	benefit	benefit	NOUN
ftr-449	1478	30	from	from	ADP
ftr-449	1478	31	h	h	NOUN
ftr-449	1478	32	's	's	PART
ftr-449	1478	33	leaving	leave	VERB
ftr-449	1478	34	a	a	DET
ftr-449	1478	35	remainder	remainder	NOUN
ftr-449	1478	36	interest	interest	NOUN
ftr-449	1478	37	to	to	ADP
ftr-449	1478	38	c.	c.	NOUN
ftr-449	1478	39	even	even	ADV
ftr-449	1478	40	where	where	SCONJ
ftr-449	1478	41	the	the	DET
ftr-449	1478	42	life	life	NOUN
ftr-449	1478	43	estate	estate	NOUN
ftr-449	1478	44	offered	offer	VERB
ftr-449	1478	45	w	w	NOUN
ftr-449	1478	46	is	be	AUX
ftr-449	1478	47	worth	worth	ADJ
ftr-449	1478	48	more	more	ADJ
ftr-449	1478	49	than	than	ADP
ftr-449	1478	50	the	the	DET
ftr-449	1478	51	remainder	remainder	NOUN
ftr-449	1478	52	she	she	PRON
ftr-449	1478	53	must	must	AUX
ftr-449	1478	54	surrender	surrender	VERB
ftr-449	1478	55	,	,	PUNCT
ftr-449	1478	56	w	w	PROPN
ftr-449	1478	57	will	will	AUX
ftr-449	1478	58	rarely	rarely	ADV
ftr-449	1478	59	be	be	AUX
ftr-449	1478	60	indifferent	indifferent	ADJ
ftr-449	1478	61	to	to	ADP
ftr-449	1478	62	how	how	SCONJ
ftr-449	1478	63	the	the	DET
ftr-449	1478	64	property	property	NOUN
ftr-449	1478	65	in	in	ADP
ftr-449	1478	66	h	h	PROPN
ftr-449	1478	67	trust	trust	NOUN
ftr-449	1478	68	ultimately	ultimately	ADV
ftr-449	1478	69	passes	pass	VERB
ftr-449	1478	70	.	.	PUNCT
ftr-449	1479	1	iv	iv	PRON
ftr-449	1479	2	may	may	AUX
ftr-449	1479	3	very	very	ADV
ftr-449	1479	4	well	well	ADV
ftr-449	1479	5	be	be	AUX
ftr-449	1479	6	unwilling	unwilling	ADJ
ftr-449	1479	7	to	to	PART
ftr-449	1479	8	give	give	VERB
ftr-449	1479	9	up	up	ADP
ftr-449	1479	10	access	access	NOUN
ftr-449	1479	11	to	to	ADP
ftr-449	1479	12	her	her	PRON
ftr-449	1479	13	principal	principal	NOUN
ftr-449	1479	14	and	and	CCONJ
ftr-449	1479	15	her	her	PRON
ftr-449	1479	16	ability	ability	NOUN
ftr-449	1479	17	to	to	PART
ftr-449	1479	18	determine	determine	VERB
ftr-449	1479	19	how	how	SCONJ
ftr-449	1479	20	her	her	PRON
ftr-449	1479	21	property	property	NOUN
ftr-449	1479	22	will	will	AUX
ftr-449	1479	23	pass	pass	VERB
ftr-449	1479	24	at	at	ADP
ftr-449	1479	25	death	death	NOUN
ftr-449	1479	26	,	,	PUNCT
ftr-449	1479	27	unless	unless	SCONJ
ftr-449	1479	28	she	she	PRON
ftr-449	1479	29	is	be	AUX
ftr-449	1479	30	happy	happy	ADJ
ftr-449	1479	31	with	with	ADP
ftr-449	1479	32	h	h	PROPN
ftr-449	1479	33	's	's	PART
ftr-449	1479	34	designation	designation	NOUN
ftr-449	1479	35	of	of	ADP
ftr-449	1479	36	the	the	DET
ftr-449	1479	37	remainderman	remainderman	NOUN
ftr-449	1479	38	.	.	PUNCT
ftr-449	1479	39	"	"	PUNCT
ftr-449	1480	1	5	5	NUM
ftr-449	1480	2	if	if	SCONJ
ftr-449	1480	3	h	h	NOUN
ftr-449	1480	4	left	leave	VERB
ftr-449	1480	5	the	the	DET
ftr-449	1480	6	remainder	remainder	NOUN
ftr-449	1480	7	in	in	ADP
ftr-449	1480	8	his	his	PRON
ftr-449	1480	9	property	property	NOUN
ftr-449	1480	10	to	to	ADP
ftr-449	1480	11	his	his	PRON
ftr-449	1480	12	mistress	mistress	NOUN
ftr-449	1480	13	who	who	PRON
ftr-449	1480	14	was	be	AUX
ftr-449	1480	15	25	25	NUM
ftr-449	1480	16	years	year	NOUN
ftr-449	1480	17	younger	young	ADJ
ftr-449	1480	18	than	than	ADP
ftr-449	1480	19	w	w	PROPN
ftr-449	1480	20	,	,	PUNCT
ftr-449	1480	21	w	w	PROPN
ftr-449	1480	22	will	will	AUX
ftr-449	1480	23	be	be	AUX
ftr-449	1480	24	loathe	loathe	ADJ
ftr-449	1480	25	to	to	PART
ftr-449	1480	26	allow	allow	VERB
ftr-449	1480	27	her	her	PRON
ftr-449	1480	28	property	property	NOUN
ftr-449	1480	29	to	to	PART
ftr-449	1480	30	pass	pass	VERB
ftr-449	1480	31	under	under	ADP
ftr-449	1480	32	h	h	PROPN
ftr-449	1480	33	's	's	PART
ftr-449	1480	34	will	will	AUX
ftr-449	1480	35	no	no	ADV
ftr-449	1480	36	matter	matter	VERB
ftr-449	1480	37	what	what	PRON
ftr-449	1480	38	the	the	DET
ftr-449	1480	39	value	value	NOUN
ftr-449	1480	40	of	of	ADP
ftr-449	1480	41	her	her	PRON
ftr-449	1480	42	income	income	NOUN
ftr-449	1480	43	interest	interest	NOUN
ftr-449	1480	44	in	in	ADP
ftr-449	1480	45	h	h	PROPN
ftr-449	1480	46	trust	trust	PROPN
ftr-449	1480	47	.	.	PUNCT
ftr-449	1481	1	the	the	DET
ftr-449	1481	2	"	"	PUNCT
ftr-449	1481	3	unitary	unitary	ADJ
ftr-449	1481	4	"	"	PUNCT
ftr-449	1481	5	approach	approach	NOUN
ftr-449	1481	6	-	-	PUNCT
ftr-449	1481	7	which	which	PRON
ftr-449	1481	8	recognizes	recognize	VERB
ftr-449	1481	9	that	that	SCONJ
ftr-449	1481	10	h	h	NOUN
ftr-449	1481	11	is	be	AUX
ftr-449	1481	12	offering	offer	VERB
ftr-449	1481	13	iv	iv	NUM
ftr-449	1481	14	a	a	DET
ftr-449	1481	15	"	"	PUNCT
ftr-449	1481	16	package	package	NOUN
ftr-449	1481	17	deal	deal	NOUN
ftr-449	1481	18	"	"	PUNCT
ftr-449	1481	19	in	in	ADP
ftr-449	1481	20	h	h	PROPN
ftr-449	1481	21	trust	trust	NOUN
ftr-449	1481	22	in	in	ADP
ftr-449	1481	23	return	return	NOUN
ftr-449	1481	24	for	for	ADP
ftr-449	1481	25	a	a	DET
ftr-449	1481	26	"	"	PUNCT
ftr-449	1481	27	package	package	NOUN
ftr-449	1481	28	deal	deal	NOUN
ftr-449	1481	29	"	"	PUNCT
ftr-449	1481	30	in	in	ADP
ftr-449	1481	31	w	w	PROPN
ftr-449	1481	32	trust	trust	NOUN
ftr-449	1481	33	-	-	PUNCT
ftr-449	1481	34	better	well	ADJ
ftr-449	1481	35	reflects	reflect	VERB
ftr-449	1481	36	reality	reality	NOUN
ftr-449	1481	37	than	than	ADP
ftr-449	1481	38	the	the	DET
ftr-449	1481	39	"	"	PUNCT
ftr-449	1481	40	fragmented	fragmented	ADJ
ftr-449	1481	41	"	"	PUNCT
ftr-449	1481	42	approach	approach	NOUN
ftr-449	1481	43	-	-	PUNCT
ftr-449	1481	44	which	which	PRON
ftr-449	1481	45	views	view	VERB
ftr-449	1481	46	h	h	NOUN
ftr-449	1481	47	and	and	CCONJ
ftr-449	1481	48	w	w	NOUN
ftr-449	1481	49	as	as	ADP
ftr-449	1481	50	just	just	ADV
ftr-449	1481	51	undertaking	undertake	VERB
ftr-449	1481	52	an	an	DET
ftr-449	1481	53	exchange	exchange	NOUN
ftr-449	1481	54	of	of	ADP
ftr-449	1481	55	a	a	DET
ftr-449	1481	56	life	life	NOUN
ftr-449	1481	57	estate	estate	NOUN
ftr-449	1481	58	for	for	ADP
ftr-449	1481	59	a	a	DET
ftr-449	1481	60	remainder	remainder	NOUN
ftr-449	1481	61	.	.	PUNCT
ftr-449	1482	1	the	the	DET
ftr-449	1482	2	reciprocal	reciprocal	ADJ
ftr-449	1482	3	trust	trust	PROPN
ftr-449	1482	4	doctrine	doctrine	NOUN
ftr-449	1482	5	therefore	therefore	ADV
ftr-449	1482	6	properly	properly	ADV
ftr-449	1482	7	applies	apply	VERB
ftr-449	1482	8	to	to	ADP
ftr-449	1482	9	most	most	ADJ
ftr-449	1482	10	spousal	spousal	ADJ
ftr-449	1482	11	elections	election	NOUN
ftr-449	1482	12	.	.	PUNCT
ftr-449	1483	1	h	h	PROPN
ftr-449	1483	2	is	be	AUX
ftr-449	1483	3	inducing	induce	VERB
ftr-449	1483	4	w	w	NOUN
ftr-449	1483	5	to	to	PART
ftr-449	1483	6	dispose	dispose	VERB
ftr-449	1483	7	of	of	ADP
ftr-449	1483	8	her	her	PRON
ftr-449	1483	9	property	property	NOUN
ftr-449	1483	10	in	in	ADP
ftr-449	1483	11	a	a	DET
ftr-449	1483	12	certain	certain	ADJ
ftr-449	1483	13	way	way	NOUN
ftr-449	1483	14	(	(	PUNCT
ftr-449	1483	15	i.e.	i.e.	X
ftr-449	1483	16	,	,	PUNCT
ftr-449	1483	17	creating	create	VERB
ftr-449	1483	18	w	w	PROPN
ftr-449	1483	19	trust	trust	NOUN
ftr-449	1483	20	)	)	PUNCT
ftr-449	1483	21	by	by	ADP
ftr-449	1483	22	disposing	dispose	VERB
ftr-449	1483	23	of	of	ADP
ftr-449	1483	24	his	his	PRON
ftr-449	1483	25	property	property	NOUN
ftr-449	1483	26	in	in	ADP
ftr-449	1483	27	a	a	DET
ftr-449	1483	28	certain	certain	ADJ
ftr-449	1483	29	way	way	NOUN
ftr-449	1483	30	(	(	PUNCT
ftr-449	1483	31	i.e.	i.e.	X
ftr-449	1483	32	,	,	PUNCT
ftr-449	1483	33	creating	create	VERB
ftr-449	1483	34	h	h	NOUN
ftr-449	1483	35	trust	trust	NOUN
ftr-449	1483	36	)	)	PUNCT
ftr-449	1483	37	.	.	PUNCT
ftr-449	1484	1	put	put	VERB
ftr-449	1484	2	more	more	ADV
ftr-449	1484	3	crudely	crudely	ADV
ftr-449	1484	4	,	,	PUNCT
ftr-449	1484	5	h	h	NOUN
ftr-449	1484	6	is	be	AUX
ftr-449	1484	7	"	"	PUNCT
ftr-449	1484	8	buying	buy	VERB
ftr-449	1484	9	and	and	CCONJ
ftr-449	1484	10	paying	pay	VERB
ftr-449	1484	11	for	for	ADP
ftr-449	1484	12	"	"	PUNCT
ftr-449	1484	13	w	w	NOUN
ftr-449	1484	14	trust	trust	NOUN
ftr-449	1484	15	by	by	ADP
ftr-449	1484	16	his	his	PRON
ftr-449	1484	17	establishment	establishment	NOUN
ftr-449	1484	18	of	of	ADP
ftr-449	1484	19	h	h	PROPN
ftr-449	1484	20	trust	trust	NOUN
ftr-449	1484	21	,	,	PUNCT
ftr-449	1484	22	and	and	CCONJ
ftr-449	1484	23	conversely	conversely	ADV
ftr-449	1484	24	,	,	PUNCT
ftr-449	1484	25	w	w	NOUN
ftr-449	1484	26	is	be	AUX
ftr-449	1484	27	"	"	PUNCT
ftr-449	1484	28	buying	buy	VERB
ftr-449	1484	29	and	and	CCONJ
ftr-449	1484	30	paying	pay	VERB
ftr-449	1484	31	for	for	ADP
ftr-449	1484	32	"	"	PUNCT
ftr-449	1484	33	h	h	NOUN
ftr-449	1484	34	trust	trust	NOUN
ftr-449	1484	35	by	by	ADP
ftr-449	1484	36	alloving	allove	VERB
ftr-449	1484	37	her	her	PRON
ftr-449	1484	38	property	property	NOUN
ftr-449	1484	39	to	to	PART
ftr-449	1484	40	pass	pass	VERB
ftr-449	1484	41	under	under	ADP
ftr-449	1484	42	h	h	PROPN
ftr-449	1484	43	's	's	PART
ftr-449	1484	44	will	will	NOUN
ftr-449	1484	45	.	.	PUNCT
ftr-449	1485	1	h	h	NOUN
ftr-449	1485	2	should	should	AUX
ftr-449	1485	3	therefore	therefore	ADV
ftr-449	1485	4	be	be	AUX
ftr-449	1485	5	treated	treat	VERB
ftr-449	1485	6	as	as	ADP
ftr-449	1485	7	the	the	DET
ftr-449	1485	8	grantor	grantor	NOUN
ftr-449	1485	9	of	of	ADP
ftr-449	1485	10	iv	iv	NUM
ftr-449	1485	11	trust	trust	NOUN
ftr-449	1485	12	and	and	CCONJ
ftr-449	1485	13	w	w	NOUN
ftr-449	1485	14	as	as	ADP
ftr-449	1485	15	the	the	DET
ftr-449	1485	16	grantor	grantor	NOUN
ftr-449	1485	17	of	of	ADP
ftr-449	1485	18	h	h	PROPN
ftr-449	1485	19	trust	trust	PROPN
ftr-449	1485	20	.	.	PUNCT
ftr-449	1486	1	unlike	unlike	ADP
ftr-449	1486	2	the	the	DET
ftr-449	1486	3	"	"	PUNCT
ftr-449	1486	4	mutual	mutual	ADJ
ftr-449	1486	5	gift	gift	NOUN
ftr-449	1486	6	"	"	PUNCT
ftr-449	1486	7	theory	theory	NOUN
ftr-449	1486	8	,	,	PUNCT
ftr-449	1486	9	this	this	DET
ftr-449	1486	10	approach	approach	NOUN
ftr-449	1486	11	recognizes	recognize	VERB
ftr-449	1486	12	both	both	CCONJ
ftr-449	1486	13	the	the	DET
ftr-449	1486	14	bargaining	bargaining	NOUN
ftr-449	1486	15	and	and	CCONJ
ftr-449	1486	16	donative	donative	ADJ
ftr-449	1486	17	aspects	aspect	NOUN
ftr-449	1486	18	that	that	PRON
ftr-449	1486	19	usually	usually	ADV
ftr-449	1486	20	co	co	VERB
ftr-449	1486	21	-	-	VERB
ftr-449	1486	22	exist	exist	VERB
ftr-449	1486	23	in	in	ADP
ftr-449	1486	24	an	an	DET
ftr-449	1486	25	election	election	NOUN
ftr-449	1486	26	:	:	PUNCT
ftr-449	1486	27	it	it	PRON
ftr-449	1486	28	recognizes	recognize	VERB
ftr-449	1486	29	that	that	SCONJ
ftr-449	1486	30	w	w	PROPN
ftr-449	1486	31	's	's	PART
ftr-449	1486	32	decision	decision	NOUN
ftr-449	1486	33	to	to	PART
ftr-449	1486	34	allow	allow	VERB
ftr-449	1486	35	her	her	PRON
ftr-449	1486	36	property	property	NOUN
ftr-449	1486	37	to	to	PART
ftr-449	1486	38	pass	pass	VERB
ftr-449	1486	39	under	under	ADP
ftr-449	1486	40	h	h	PROPN
ftr-449	1486	41	's	's	PART
ftr-449	1486	42	will	will	AUX
ftr-449	1486	43	was	be	AUX
ftr-449	1486	44	partially	partially	ADV
ftr-449	1486	45	induced	induce	VERB
ftr-449	1486	46	by	by	ADP
ftr-449	1486	47	the	the	DET
ftr-449	1486	48	prospect	prospect	NOUN
ftr-449	1486	49	of	of	ADP
ftr-449	1486	50	receiving	receive	VERB
ftr-449	1486	51	a	a	DET
ftr-449	1486	52	life	life	NOUN
ftr-449	1486	53	estate	estate	NOUN
ftr-449	1486	54	in	in	ADP
ftr-449	1486	55	h	h	NOUN
ftr-449	1486	56	's	's	PART
ftr-449	1486	57	property	property	NOUN
ftr-449	1486	58	(	(	PUNCT
ftr-449	1486	59	the	the	DET
ftr-449	1486	60	bargaining	bargaining	NOUN
ftr-449	1486	61	aspect	aspect	NOUN
ftr-449	1486	62	)	)	PUNCT
ftr-449	1486	63	,	,	PUNCT
ftr-449	1486	64	but	but	CCONJ
ftr-449	1486	65	it	it	PRON
ftr-449	1486	66	also	also	ADV
ftr-449	1486	67	recognizes	recognize	VERB
ftr-449	1486	68	that	that	SCONJ
ftr-449	1486	69	w	w	PROPN
ftr-449	1486	70	's	's	PART
ftr-449	1486	71	decision	decision	NOUN
ftr-449	1486	72	was	be	AUX
ftr-449	1486	73	partially	partially	ADV
ftr-449	1486	74	induced	induce	VERB
ftr-449	1486	75	by	by	ADP
ftr-449	1486	76	h	h	NOUN
ftr-449	1486	77	's	's	PART
ftr-449	1486	78	designation	designation	NOUN
ftr-449	1486	79	of	of	ADP
ftr-449	1486	80	c	c	NOUN
ftr-449	1486	81	-	-	PUNCT
ftr-449	1486	82	her	her	PRON
ftr-449	1486	83	child	child	NOUN
ftr-449	1486	84	-	-	PUNCT
ftr-449	1486	85	as	as	ADP
ftr-449	1486	86	remainderman	remainderman	NOUN
ftr-449	1486	87	(	(	PUNCT
ftr-449	1486	88	the	the	DET
ftr-449	1486	89	donative	donative	ADJ
ftr-449	1486	90	aspect	aspect	NOUN
ftr-449	1486	91	)	)	PUNCT
ftr-449	1486	92	.	.	PUNCT
ftr-449	1487	1	this	this	DET
ftr-449	1487	2	approach	approach	NOUN
ftr-449	1487	3	resolves	resolve	VERB
ftr-449	1487	4	the	the	DET
ftr-449	1487	5	appropriate	appropriate	ADJ
ftr-449	1487	6	gift	gift	NOUN
ftr-449	1487	7	tax	tax	NOUN
ftr-449	1487	8	treatment	treatment	NOUN
ftr-449	1487	9	of	of	ADP
ftr-449	1487	10	the	the	DET
ftr-449	1487	11	transaction	transaction	NOUN
ftr-449	1487	12	.	.	PUNCT
ftr-449	1488	1	since	since	SCONJ
ftr-449	1488	2	w	w	PROPN
ftr-449	1488	3	is	be	AUX
ftr-449	1488	4	viewed	view	VERB
ftr-449	1488	5	as	as	ADP
ftr-449	1488	6	the	the	DET
ftr-449	1488	7	grantor	grantor	NOUN
ftr-449	1488	8	of	of	ADP
ftr-449	1488	9	h	h	PROPN
ftr-449	1488	10	trust	trust	PROPN
ftr-449	1488	11	,	,	PUNCT
ftr-449	1488	12	she	she	PRON
ftr-449	1488	13	should	should	AUX
ftr-449	1488	14	be	be	AUX
ftr-449	1488	15	treated	treat	VERB
ftr-449	1488	16	as	as	ADP
ftr-449	1488	17	making	make	VERB
ftr-449	1488	18	a	a	DET
ftr-449	1488	19	gift	gift	NOUN
ftr-449	1488	20	of	of	ADP
ftr-449	1488	21	the	the	DET
ftr-449	1488	22	remainder	remainder	NOUN
ftr-449	1488	23	in	in	ADP
ftr-449	1488	24	that	that	DET
ftr-449	1488	25	trust	trust	NOUN
ftr-449	1488	26	to	to	ADP
ftr-449	1488	27	c.26	c.26	PRON
ftr-449	1488	28	since	since	SCONJ
ftr-449	1488	29	the	the	DET
ftr-449	1488	30	remainderman	remainderman	NOUN
ftr-449	1488	31	,	,	PUNCT
ftr-449	1488	32	c	c	NOUN
ftr-449	1488	33	,	,	PUNCT
ftr-449	1488	34	255	255	NUM
ftr-449	1488	35	.	.	PUNCT
ftr-449	1489	1	see	see	VERB
ftr-449	1489	2	supra	supra	PROPN
ftr-449	1489	3	note	note	PROPN
ftr-449	1489	4	217	217	NUM
ftr-449	1489	5	and	and	CCONJ
ftr-449	1489	6	accompanying	accompany	VERB
ftr-449	1489	7	text	text	NOUN
ftr-449	1489	8	.	.	PUNCT
ftr-449	1490	1	256	256	NUM
ftr-449	1490	2	.	.	PUNCT
ftr-449	1491	1	the	the	DET
ftr-449	1491	2	irs	irs	PROPN
ftr-449	1491	3	uses	use	VERB
ftr-449	1491	4	the	the	DET
ftr-449	1491	5	"	"	PUNCT
ftr-449	1491	6	fragmented	fragmented	ADJ
ftr-449	1491	7	"	"	PUNCT
ftr-449	1491	8	rather	rather	ADV
ftr-449	1491	9	than	than	ADP
ftr-449	1491	10	the	the	DET
ftr-449	1491	11	"	"	PUNCT
ftr-449	1491	12	unitary	unitary	ADJ
ftr-449	1491	13	"	"	PUNCT
ftr-449	1491	14	approach	approach	NOUN
ftr-449	1491	15	in	in	ADP
ftr-449	1491	16	determining	determine	VERB
ftr-449	1491	17	gift	gift	NOUN
ftr-449	1491	18	tax	tax	NOUN
ftr-449	1491	19	liability	liability	NOUN
ftr-449	1491	20	.	.	PUNCT
ftr-449	1492	1	see	see	VERB
ftr-449	1492	2	rev	rev	PROPN
ftr-449	1492	3	.	.	PROPN
ftr-449	1492	4	rul	rul	PROPN
ftr-449	1492	5	.	.	PUNCT
ftr-449	1493	1	69	69	NUM
ftr-449	1493	2	-	-	SYM
ftr-449	1493	3	505	505	NUM
ftr-449	1493	4	,	,	PUNCT
ftr-449	1493	5	1969	1969	NUM
ftr-449	1493	6	-	-	SYM
ftr-449	1493	7	2	2	NUM
ftr-449	1493	8	c.b	c.b	PROPN
ftr-449	1493	9	.	.	PROPN
ftr-449	1493	10	179	179	NUM
ftr-449	1493	11	.	.	PUNCT
ftr-449	1494	1	assume	assume	VERB
ftr-449	1494	2	a	a	DET
ftr-449	1494	3	creates	create	VERB
ftr-449	1494	4	a	a	DET
ftr-449	1494	5	trust	trust	NOUN
ftr-449	1494	6	,	,	PUNCT
ftr-449	1494	7	with	with	ADP
ftr-449	1494	8	income	income	NOUN
ftr-449	1494	9	payable	payable	ADJ
ftr-449	1494	10	to	to	ADP
ftr-449	1494	11	b	b	NOUN
ftr-449	1494	12	for	for	ADP
ftr-449	1494	13	life	life	NOUN
ftr-449	1494	14	,	,	PUNCT
ftr-449	1494	15	remainder	remainder	VERB
ftr-449	1494	16	to	to	ADP
ftr-449	1494	17	c	c	NOUN
ftr-449	1494	18	,	,	PUNCT
ftr-449	1494	19	and	and	CCONJ
ftr-449	1494	20	b	b	X
ftr-449	1494	21	,	,	PUNCT
ftr-449	1494	22	in	in	ADP
ftr-449	1494	23	an	an	DET
ftr-449	1494	24	interrelated	interrelated	ADJ
ftr-449	1494	25	transaction	transaction	NOUN
ftr-449	1494	26	,	,	PUNCT
ftr-449	1494	27	creates	create	VERB
ftr-449	1494	28	b	b	NOUN
ftr-449	1494	29	1999	1999	NUM
ftr-449	1494	30	]	]	PUNCT
ftr-449	1494	31	florida	florida	PROPN
ftr-449	1494	32	tax	tax	PROPN
ftr-449	1494	33	review	review	NOUN
ftr-449	1494	34	is	be	AUX
ftr-449	1494	35	her	her	PRON
ftr-449	1494	36	child	child	NOUN
ftr-449	1494	37	,	,	PUNCT
ftr-449	1494	38	section	section	NOUN
ftr-449	1494	39	2702	2702	NUM
ftr-449	1494	40	will	will	AUX
ftr-449	1494	41	apply	apply	VERB
ftr-449	1494	42	,	,	PUNCT
ftr-449	1494	43	and	and	CCONJ
ftr-449	1494	44	unless	unless	SCONJ
ftr-449	1494	45	w	w	NOUN
ftr-449	1494	46	retains	retain	VERB
ftr-449	1494	47	a	a	DET
ftr-449	1494	48	"	"	PUNCT
ftr-449	1494	49	qualified	qualified	ADJ
ftr-449	1494	50	interest	interest	NOUN
ftr-449	1494	51	"	"	PUNCT
ftr-449	1494	52	in	in	ADP
ftr-449	1494	53	h	h	PROPN
ftr-449	1494	54	trust	trust	PROPN
ftr-449	1494	55	,	,	PUNCT
ftr-449	1494	56	she	she	PRON
ftr-449	1494	57	should	should	AUX
ftr-449	1494	58	be	be	AUX
ftr-449	1494	59	treated	treat	VERB
ftr-449	1494	60	as	as	ADP
ftr-449	1494	61	making	make	VERB
ftr-449	1494	62	a	a	DET
ftr-449	1494	63	gift	gift	NOUN
ftr-449	1494	64	of	of	ADP
ftr-449	1494	65	the	the	DET
ftr-449	1494	66	entire	entire	ADJ
ftr-449	1494	67	value	value	NOUN
ftr-449	1494	68	of	of	ADP
ftr-449	1494	69	that	that	DET
ftr-449	1494	70	trust	trust	NOUN
ftr-449	1494	71	.	.	PUNCT
ftr-449	1495	1	this	this	DET
ftr-449	1495	2	approach	approach	NOUN
ftr-449	1495	3	differs	differ	VERB
ftr-449	1495	4	fundamentally	fundamentally	ADV
ftr-449	1495	5	from	from	ADP
ftr-449	1495	6	existing	exist	VERB
ftr-449	1495	7	law	law	NOUN
ftr-449	1495	8	,	,	PUNCT
ftr-449	1495	9	where	where	SCONJ
ftr-449	1495	10	both	both	CCONJ
ftr-449	1495	11	the	the	DET
ftr-449	1495	12	courts	court	NOUN
ftr-449	1495	13	and	and	CCONJ
ftr-449	1495	14	the	the	DET
ftr-449	1495	15	irs	irs	PROPN
ftr-449	1495	16	permit	permit	VERB
ftr-449	1495	17	w	w	NOUN
ftr-449	1495	18	to	to	PART
ftr-449	1495	19	offset	offset	VERB
ftr-449	1495	20	her	her	PRON
ftr-449	1495	21	gift	gift	NOUN
ftr-449	1495	22	of	of	ADP
ftr-449	1495	23	a	a	DET
ftr-449	1495	24	remainder	remainder	NOUN
ftr-449	1495	25	in	in	ADP
ftr-449	1495	26	w	w	PROPN
ftr-449	1495	27	trust	trust	NOUN
ftr-449	1495	28	by	by	ADP
ftr-449	1495	29	the	the	DET
ftr-449	1495	30	value	value	NOUN
ftr-449	1495	31	of	of	ADP
ftr-449	1495	32	the	the	DET
ftr-449	1495	33	life	life	NOUN
ftr-449	1495	34	estate	estate	NOUN
ftr-449	1495	35	she	she	PRON
ftr-449	1495	36	receives	receive	VERB
ftr-449	1495	37	in	in	ADP
ftr-449	1495	38	h	h	NOUN
ftr-449	1495	39	trust.7	trust.7	NOUN
ftr-449	1495	40	there	there	PRON
ftr-449	1495	41	is	be	VERB
ftr-449	1495	42	a	a	DET
ftr-449	1495	43	section	section	NOUN
ftr-449	1495	44	2512(b	2512(b	NUM
ftr-449	1495	45	)	)	PUNCT
ftr-449	1495	46	consideration	consideration	NOUN
ftr-449	1495	47	offset	offset	NOUN
ftr-449	1495	48	in	in	ADP
ftr-449	1495	49	the	the	DET
ftr-449	1495	50	transaction	transaction	NOUN
ftr-449	1495	51	,	,	PUNCT
ftr-449	1495	52	but	but	CCONJ
ftr-449	1495	53	it	it	PRON
ftr-449	1495	54	is	be	AUX
ftr-449	1495	55	different	different	ADJ
ftr-449	1495	56	from	from	ADP
ftr-449	1495	57	the	the	DET
ftr-449	1495	58	one	one	NOUN
ftr-449	1495	59	recognized	recognize	VERB
ftr-449	1495	60	by	by	ADP
ftr-449	1495	61	the	the	DET
ftr-449	1495	62	courts	court	NOUN
ftr-449	1495	63	and	and	CCONJ
ftr-449	1495	64	the	the	DET
ftr-449	1495	65	irs	irs	PROPN
ftr-449	1495	66	.	.	PUNCT
ftr-449	1496	1	to	to	PART
ftr-449	1496	2	understand	understand	VERB
ftr-449	1496	3	this	this	PRON
ftr-449	1496	4	,	,	PUNCT
ftr-449	1496	5	we	we	PRON
ftr-449	1496	6	must	must	AUX
ftr-449	1496	7	once	once	ADV
ftr-449	1496	8	again	again	ADV
ftr-449	1496	9	delve	delve	VERB
ftr-449	1496	10	into	into	ADP
ftr-449	1496	11	the	the	DET
ftr-449	1496	12	conceptual	conceptual	ADJ
ftr-449	1496	13	foundations	foundation	NOUN
ftr-449	1496	14	of	of	ADP
ftr-449	1496	15	the	the	DET
ftr-449	1496	16	reciprocal	reciprocal	ADJ
ftr-449	1496	17	trust	trust	NOUN
ftr-449	1496	18	doctrine	doctrine	NOUN
ftr-449	1496	19	.	.	PUNCT
ftr-449	1497	1	consider	consider	VERB
ftr-449	1497	2	this	this	DET
ftr-449	1497	3	case	case	NOUN
ftr-449	1497	4	:	:	PUNCT
ftr-449	1497	5	a	a	DET
ftr-449	1497	6	transfers	transfer	NOUN
ftr-449	1497	7	blackacre	blackacre	VERB
ftr-449	1497	8	in	in	ADP
ftr-449	1497	9	trust	trust	NOUN
ftr-449	1497	10	with	with	ADP
ftr-449	1497	11	income	income	NOUN
ftr-449	1497	12	payable	payable	ADJ
ftr-449	1497	13	to	to	ADP
ftr-449	1497	14	b	b	NOUN
ftr-449	1497	15	for	for	ADP
ftr-449	1497	16	life	life	NOUN
ftr-449	1497	17	,	,	PUNCT
ftr-449	1497	18	remainder	remainder	VERB
ftr-449	1497	19	to	to	ADP
ftr-449	1497	20	b	b	NOUN
ftr-449	1497	21	's	's	PART
ftr-449	1497	22	issue	issue	NOUN
ftr-449	1497	23	,	,	PUNCT
ftr-449	1497	24	and	and	CCONJ
ftr-449	1497	25	b	b	X
ftr-449	1497	26	,	,	PUNCT
ftr-449	1497	27	in	in	ADP
ftr-449	1497	28	an	an	DET
ftr-449	1497	29	"	"	PUNCT
ftr-449	1497	30	interrelated	interrelated	ADJ
ftr-449	1497	31	"	"	PUNCT
ftr-449	1497	32	transaction	transaction	NOUN
ftr-449	1497	33	,	,	PUNCT
ftr-449	1497	34	transfers	transfer	NOUN
ftr-449	1497	35	whiteacre	whiteacre	ADJ
ftr-449	1497	36	in	in	ADP
ftr-449	1497	37	trust	trust	NOUN
ftr-449	1497	38	with	with	ADP
ftr-449	1497	39	income	income	NOUN
ftr-449	1497	40	payable	payable	ADJ
ftr-449	1497	41	to	to	ADP
ftr-449	1497	42	a	a	PRON
ftr-449	1497	43	for	for	ADP
ftr-449	1497	44	life	life	NOUN
ftr-449	1497	45	,	,	PUNCT
ftr-449	1497	46	remainder	remainder	VERB
ftr-449	1497	47	to	to	ADP
ftr-449	1497	48	a	a	PRON
ftr-449	1497	49	's	's	PART
ftr-449	1497	50	issue	issue	NOUN
ftr-449	1497	51	.	.	PUNCT
ftr-449	1498	1	under	under	ADP
ftr-449	1498	2	the	the	DET
ftr-449	1498	3	reciprocal	reciprocal	ADJ
ftr-449	1498	4	trust	trust	NOUN
ftr-449	1498	5	doctrine	doctrine	NOUN
ftr-449	1498	6	,	,	PUNCT
ftr-449	1498	7	b	b	PROPN
ftr-449	1498	8	is	be	AUX
ftr-449	1498	9	treated	treat	VERB
ftr-449	1498	10	as	as	ADP
ftr-449	1498	11	the	the	DET
ftr-449	1498	12	real	real	ADJ
ftr-449	1498	13	grantor	grantor	NOUN
ftr-449	1498	14	of	of	ADP
ftr-449	1498	15	a	a	PRON
ftr-449	1498	16	's	's	PART
ftr-449	1498	17	trust	trust	NOUN
ftr-449	1498	18	;	;	PUNCT
ftr-449	1498	19	b	b	X
ftr-449	1498	20	is	be	AUX
ftr-449	1498	21	therefore	therefore	ADV
ftr-449	1498	22	viewed	view	VERB
ftr-449	1498	23	as	as	ADP
ftr-449	1498	24	transferring	transfer	VERB
ftr-449	1498	25	blackacre	blackacre	NOUN
ftr-449	1498	26	.	.	PUNCT
ftr-449	1499	1	how	how	SCONJ
ftr-449	1499	2	can	can	AUX
ftr-449	1499	3	this	this	PRON
ftr-449	1499	4	be	be	AUX
ftr-449	1499	5	when	when	SCONJ
ftr-449	1499	6	blackacre	blackacre	PROPN
ftr-449	1499	7	belonged	belong	VERB
ftr-449	1499	8	to	to	ADP
ftr-449	1499	9	a	a	PRON
ftr-449	1499	10	?	?	PUNCT
ftr-449	1500	1	the	the	DET
ftr-449	1500	2	answer	answer	NOUN
ftr-449	1500	3	is	be	AUX
ftr-449	1500	4	that	that	SCONJ
ftr-449	1500	5	the	the	DET
ftr-449	1500	6	reciprocal	reciprocal	ADJ
ftr-449	1500	7	trust	trust	PROPN
ftr-449	1500	8	doctrine	doctrine	NOUN
ftr-449	1500	9	necessarily	necessarily	ADV
ftr-449	1500	10	requires	require	VERB
ftr-449	1500	11	that	that	SCONJ
ftr-449	1500	12	a	a	PRON
ftr-449	1500	13	and	and	CCONJ
ftr-449	1500	14	b	b	NOUN
ftr-449	1500	15	be	be	AUX
ftr-449	1500	16	viewed	view	VERB
ftr-449	1500	17	as	as	ADP
ftr-449	1500	18	first	first	ADV
ftr-449	1500	19	exchanging	exchange	VERB
ftr-449	1500	20	beneficial	beneficial	ADJ
ftr-449	1500	21	interests	interest	NOUN
ftr-449	1500	22	in	in	ADP
ftr-449	1500	23	blackacre	blackacre	NOUN
ftr-449	1500	24	and	and	CCONJ
ftr-449	1500	25	whiteacre	whiteacre	ADJ
ftr-449	1500	26	.	.	PUNCT
ftr-449	1501	1	the	the	DET
ftr-449	1501	2	reciprocal	reciprocal	ADJ
ftr-449	1501	3	trust	trust	PROPN
ftr-449	1501	4	doctrine	doctrine	NOUN
ftr-449	1501	5	,	,	PUNCT
ftr-449	1501	6	properly	properly	ADV
ftr-449	1501	7	analyzed	analyze	VERB
ftr-449	1501	8	,	,	PUNCT
ftr-449	1501	9	involves	involve	VERB
ftr-449	1501	10	two	two	NUM
ftr-449	1501	11	constructive	constructive	ADJ
ftr-449	1501	12	steps	step	NOUN
ftr-449	1501	13	:	:	PUNCT
ftr-449	1501	14	the	the	DET
ftr-449	1501	15	two	two	NUM
ftr-449	1501	16	parties	party	NOUN
ftr-449	1501	17	first	first	ADV
ftr-449	1501	18	exchange	exchange	VERB
ftr-449	1501	19	beneficial	beneficial	ADJ
ftr-449	1501	20	interests	interest	NOUN
ftr-449	1501	21	in	in	ADP
ftr-449	1501	22	their	their	PRON
ftr-449	1501	23	respective	respective	ADJ
ftr-449	1501	24	properties	property	NOUN
ftr-449	1501	25	,	,	PUNCT
ftr-449	1501	26	and	and	CCONJ
ftr-449	1501	27	each	each	DET
ftr-449	1501	28	party	party	NOUN
ftr-449	1501	29	subsequently	subsequently	ADV
ftr-449	1501	30	transfers	transfer	VERB
ftr-449	1501	31	the	the	DET
ftr-449	1501	32	property	property	NOUN
ftr-449	1501	33	he	he	PRON
ftr-449	1501	34	physically	physically	ADV
ftr-449	1501	35	holds	hold	VERB
ftr-449	1501	36	(	(	PUNCT
ftr-449	1501	37	but	but	CCONJ
ftr-449	1501	38	which	which	PRON
ftr-449	1501	39	now	now	ADV
ftr-449	1501	40	beneficially	beneficially	ADV
ftr-449	1501	41	belongs	belong	VERB
ftr-449	1501	42	to	to	ADP
ftr-449	1501	43	the	the	DET
ftr-449	1501	44	other	other	ADJ
ftr-449	1501	45	)	)	PUNCT
ftr-449	1501	46	as	as	ADP
ftr-449	1501	47	the	the	DET
ftr-449	1501	48	other	other	ADJ
ftr-449	1501	49	party	party	NOUN
ftr-449	1501	50	's	's	PART
ftr-449	1501	51	agent	agent	NOUN
ftr-449	1501	52	.	.	PUNCT
ftr-449	1502	1	in	in	ADP
ftr-449	1502	2	terms	term	NOUN
ftr-449	1502	3	of	of	ADP
ftr-449	1502	4	the	the	DET
ftr-449	1502	5	above	above	ADJ
ftr-449	1502	6	example	example	NOUN
ftr-449	1502	7	,	,	PUNCT
ftr-449	1502	8	a	a	PRON
ftr-449	1502	9	and	and	CCONJ
ftr-449	1502	10	b	b	NOUN
ftr-449	1502	11	first	first	ADJ
ftr-449	1502	12	exchange	exchange	VERB
ftr-449	1502	13	their	their	PRON
ftr-449	1502	14	beneficial	beneficial	ADJ
ftr-449	1502	15	interests	interest	NOUN
ftr-449	1502	16	in	in	ADP
ftr-449	1502	17	blackacre	blackacre	NOUN
ftr-449	1502	18	and	and	CCONJ
ftr-449	1502	19	whiteacre	whiteacre	ADJ
ftr-449	1502	20	.	.	PUNCT
ftr-449	1503	1	a	a	DET
ftr-449	1503	2	then	then	ADV
ftr-449	1503	3	transfers	transfer	NOUN
ftr-449	1503	4	blackacre	blackacre	NOUN
ftr-449	1503	5	(	(	PUNCT
ftr-449	1503	6	which	which	PRON
ftr-449	1503	7	he	he	PRON
ftr-449	1503	8	now	now	ADV
ftr-449	1503	9	holds	hold	VERB
ftr-449	1503	10	on	on	ADP
ftr-449	1503	11	b	b	PROPN
ftr-449	1503	12	's	's	PART
ftr-449	1503	13	behalf	behalf	NOUN
ftr-449	1503	14	)	)	PUNCT
ftr-449	1503	15	as	as	ADP
ftr-449	1503	16	b	b	NOUN
ftr-449	1503	17	's	's	PART
ftr-449	1503	18	agent	agent	NOUN
ftr-449	1503	19	;	;	PUNCT
ftr-449	1503	20	and	and	CCONJ
ftr-449	1503	21	b	b	X
ftr-449	1503	22	transfers	transfer	NOUN
ftr-449	1503	23	whiteacre	whiteacre	ADJ
ftr-449	1503	24	(	(	PUNCT
ftr-449	1503	25	which	which	PRON
ftr-449	1503	26	he	he	PRON
ftr-449	1503	27	now	now	ADV
ftr-449	1503	28	holds	hold	VERB
ftr-449	1503	29	on	on	ADP
ftr-449	1503	30	a	a	PRON
ftr-449	1503	31	's	's	PART
ftr-449	1503	32	behalf	behalf	NOUN
ftr-449	1503	33	)	)	PUNCT
ftr-449	1503	34	as	as	ADP
ftr-449	1503	35	a	a	PRON
ftr-449	1503	36	's	's	PART
ftr-449	1503	37	agent	agent	NOUN
ftr-449	1503	38	.	.	PUNCT
ftr-449	1504	1	the	the	DET
ftr-449	1504	2	following	following	ADJ
ftr-449	1504	3	example	example	NOUN
ftr-449	1504	4	may	may	AUX
ftr-449	1504	5	clarify	clarify	VERB
ftr-449	1504	6	this	this	DET
ftr-449	1504	7	point	point	NOUN
ftr-449	1504	8	.	.	PUNCT
ftr-449	1505	1	assume	assume	VERB
ftr-449	1505	2	d	d	X
ftr-449	1505	3	owns	own	VERB
ftr-449	1505	4	greenacre	greenacre	NOUN
ftr-449	1505	5	having	have	VERB
ftr-449	1505	6	a	a	DET
ftr-449	1505	7	fair	fair	ADJ
ftr-449	1505	8	market	market	NOUN
ftr-449	1505	9	value	value	NOUN
ftr-449	1505	10	of	of	ADP
ftr-449	1505	11	$	$	SYM
ftr-449	1505	12	500,000	500,000	NUM
ftr-449	1505	13	.	.	PUNCT
ftr-449	1506	1	if	if	SCONJ
ftr-449	1506	2	d	d	PROPN
ftr-449	1506	3	accepts	accept	VERB
ftr-449	1506	4	$	$	SYM
ftr-449	1506	5	500,000	500,000	NUM
ftr-449	1506	6	from	from	ADP
ftr-449	1506	7	e	e	NOUN
ftr-449	1506	8	in	in	ADP
ftr-449	1506	9	consideration	consideration	NOUN
ftr-449	1506	10	for	for	ADP
ftr-449	1506	11	transferring	transfer	VERB
ftr-449	1506	12	greenacre	greenacre	NOUN
ftr-449	1506	13	,	,	PUNCT
ftr-449	1506	14	at	at	ADP
ftr-449	1506	15	e	e	NOUN
ftr-449	1506	16	's	's	PART
ftr-449	1506	17	behest	behest	NOUN
ftr-449	1506	18	,	,	PUNCT
ftr-449	1506	19	to	to	ADP
ftr-449	1506	20	a	a	DET
ftr-449	1506	21	trust	trust	NOUN
ftr-449	1506	22	for	for	ADP
ftr-449	1506	23	the	the	DET
ftr-449	1506	24	benefit	benefit	NOUN
ftr-449	1506	25	of	of	ADP
ftr-449	1506	26	e	e	NOUN
ftr-449	1506	27	and	and	CCONJ
ftr-449	1506	28	e	e	NOUN
ftr-449	1506	29	's	's	PART
ftr-449	1506	30	issue	issue	NOUN
ftr-449	1506	31	,	,	PUNCT
ftr-449	1506	32	d	d	NOUN
ftr-449	1506	33	in	in	ADP
ftr-449	1506	34	effect	effect	NOUN
ftr-449	1506	35	has	have	AUX
ftr-449	1506	36	sold	sell	VERB
ftr-449	1506	37	greenacre	greenacre	NOUN
ftr-449	1506	38	to	to	ADP
ftr-449	1506	39	e	e	VERB
ftr-449	1506	40	for	for	ADP
ftr-449	1506	41	$	$	SYM
ftr-449	1506	42	500,000	500,000	NUM
ftr-449	1506	43	,	,	PUNCT
ftr-449	1506	44	and	and	CCONJ
ftr-449	1506	45	trust	trust	NOUN
ftr-449	1506	46	,	,	PUNCT
ftr-449	1506	47	with	with	ADP
ftr-449	1506	48	income	income	NOUN
ftr-449	1506	49	payable	payable	ADJ
ftr-449	1506	50	to	to	ADP
ftr-449	1506	51	a	a	PRON
ftr-449	1506	52	for	for	ADP
ftr-449	1506	53	life	life	NOUN
ftr-449	1506	54	,	,	PUNCT
ftr-449	1506	55	remainder	remainder	NOUN
ftr-449	1506	56	to	to	ADP
ftr-449	1506	57	c.	c.	PROPN
ftr-449	1506	58	rather	rather	ADV
ftr-449	1506	59	than	than	ADP
ftr-449	1506	60	treating	treat	VERB
ftr-449	1506	61	a	a	PRON
ftr-449	1506	62	as	as	ADP
ftr-449	1506	63	the	the	DET
ftr-449	1506	64	grantor	grantor	NOUN
ftr-449	1506	65	of	of	ADP
ftr-449	1506	66	b	b	PROPN
ftr-449	1506	67	trust	trust	NOUN
ftr-449	1506	68	and	and	CCONJ
ftr-449	1506	69	b	b	NOUN
ftr-449	1506	70	as	as	ADP
ftr-449	1506	71	the	the	DET
ftr-449	1506	72	grantor	grantor	NOUN
ftr-449	1506	73	of	of	ADP
ftr-449	1506	74	a	a	DET
ftr-449	1506	75	trust	trust	NOUN
ftr-449	1506	76	for	for	ADP
ftr-449	1506	77	gift	gift	NOUN
ftr-449	1506	78	tax	tax	NOUN
ftr-449	1506	79	purposes	purpose	NOUN
ftr-449	1506	80	,	,	PUNCT
ftr-449	1506	81	the	the	DET
ftr-449	1506	82	service	service	NOUN
ftr-449	1506	83	bifurcates	bifurcate	VERB
ftr-449	1506	84	the	the	DET
ftr-449	1506	85	transaction	transaction	NOUN
ftr-449	1506	86	.	.	PUNCT
ftr-449	1507	1	first	first	ADV
ftr-449	1507	2	,	,	PUNCT
ftr-449	1507	3	a	a	PRON
ftr-449	1507	4	and	and	CCONJ
ftr-449	1507	5	b	b	NOUN
ftr-449	1507	6	are	be	AUX
ftr-449	1507	7	treated	treat	VERB
ftr-449	1507	8	as	as	ADP
ftr-449	1507	9	exchanging	exchange	VERB
ftr-449	1507	10	their	their	PRON
ftr-449	1507	11	respective	respective	ADJ
ftr-449	1507	12	life	life	NOUN
ftr-449	1507	13	estates	estate	NOUN
ftr-449	1507	14	in	in	ADP
ftr-449	1507	15	the	the	DET
ftr-449	1507	16	two	two	NUM
ftr-449	1507	17	trusts	trust	NOUN
ftr-449	1507	18	.	.	PUNCT
ftr-449	1508	1	thus	thus	ADV
ftr-449	1508	2	a	a	DET
ftr-449	1508	3	makes	make	VERB
ftr-449	1508	4	a	a	DET
ftr-449	1508	5	taxable	taxable	ADJ
ftr-449	1508	6	gift	gift	NOUN
ftr-449	1508	7	to	to	ADP
ftr-449	1508	8	b	b	NOUN
ftr-449	1508	9	to	to	ADP
ftr-449	1508	10	the	the	DET
ftr-449	1508	11	extent	extent	NOUN
ftr-449	1508	12	,	,	PUNCT
ftr-449	1508	13	if	if	SCONJ
ftr-449	1508	14	any	any	PRON
ftr-449	1508	15	,	,	PUNCT
ftr-449	1508	16	that	that	SCONJ
ftr-449	1508	17	the	the	DET
ftr-449	1508	18	value	value	NOUN
ftr-449	1508	19	of	of	ADP
ftr-449	1508	20	b	b	PROPN
ftr-449	1508	21	's	's	PART
ftr-449	1508	22	life	life	NOUN
ftr-449	1508	23	estate	estate	NOUN
ftr-449	1508	24	in	in	ADP
ftr-449	1508	25	a	a	DET
ftr-449	1508	26	trust	trust	NOUN
ftr-449	1508	27	exceeds	exceed	VERB
ftr-449	1508	28	the	the	DET
ftr-449	1508	29	value	value	NOUN
ftr-449	1508	30	ofa	ofa	PROPN
ftr-449	1508	31	's	's	PART
ftr-449	1508	32	life	life	NOUN
ftr-449	1508	33	estate	estate	NOUN
ftr-449	1508	34	in	in	ADP
ftr-449	1508	35	b	b	PROPN
ftr-449	1508	36	trust	trust	NOUN
ftr-449	1508	37	;	;	PUNCT
ftr-449	1508	38	b	b	X
ftr-449	1508	39	's	's	PART
ftr-449	1508	40	gift	gift	NOUN
ftr-449	1508	41	,	,	PUNCT
ftr-449	1508	42	if	if	SCONJ
ftr-449	1508	43	any	any	PRON
ftr-449	1508	44	,	,	PUNCT
ftr-449	1508	45	is	be	AUX
ftr-449	1508	46	determined	determine	VERB
ftr-449	1508	47	in	in	ADP
ftr-449	1508	48	the	the	DET
ftr-449	1508	49	same	same	ADJ
ftr-449	1508	50	manner	manner	NOUN
ftr-449	1508	51	.	.	PUNCT
ftr-449	1509	1	then	then	ADV
ftr-449	1509	2	each	each	DET
ftr-449	1509	3	party	party	NOUN
ftr-449	1509	4	is	be	AUX
ftr-449	1509	5	treated	treat	VERB
ftr-449	1509	6	as	as	ADP
ftr-449	1509	7	making	make	VERB
ftr-449	1509	8	a	a	DET
ftr-449	1509	9	gift	gift	NOUN
ftr-449	1509	10	of	of	ADP
ftr-449	1509	11	the	the	DET
ftr-449	1509	12	remainder	remainder	NOUN
ftr-449	1509	13	in	in	ADP
ftr-449	1509	14	the	the	DET
ftr-449	1509	15	trust	trust	NOUN
ftr-449	1509	16	he	he	PRON
ftr-449	1509	17	or	or	CCONJ
ftr-449	1509	18	she	she	PRON
ftr-449	1509	19	purportedly	purportedly	ADV
ftr-449	1509	20	created	create	VERB
ftr-449	1509	21	(	(	PUNCT
ftr-449	1509	22	i.e.	i.e.	X
ftr-449	1509	23	,	,	PUNCT
ftr-449	1509	24	a	a	PRON
ftr-449	1509	25	is	be	AUX
ftr-449	1509	26	treated	treat	VERB
ftr-449	1509	27	as	as	ADP
ftr-449	1509	28	making	make	VERB
ftr-449	1509	29	a	a	DET
ftr-449	1509	30	gift	gift	NOUN
ftr-449	1509	31	of	of	ADP
ftr-449	1509	32	the	the	DET
ftr-449	1509	33	remainder	remainder	NOUN
ftr-449	1509	34	in	in	ADP
ftr-449	1509	35	a	a	DET
ftr-449	1509	36	trust	trust	NOUN
ftr-449	1509	37	)	)	PUNCT
ftr-449	1509	38	.	.	PUNCT
ftr-449	1510	1	see	see	VERB
ftr-449	1510	2	i	i	PRON
ftr-449	1510	3	d.	d.	PROPN
ftr-449	1510	4	this	this	DET
ftr-449	1510	5	approach	approach	NOUN
ftr-449	1510	6	is	be	AUX
ftr-449	1510	7	inconsistent	inconsistent	ADJ
ftr-449	1510	8	with	with	ADP
ftr-449	1510	9	the	the	DET
ftr-449	1510	10	approach	approach	NOUN
ftr-449	1510	11	the	the	DET
ftr-449	1510	12	irs	irs	PROPN
ftr-449	1510	13	uses	use	VERB
ftr-449	1510	14	for	for	ADP
ftr-449	1510	15	estate	estate	NOUN
ftr-449	1510	16	tax	tax	NOUN
ftr-449	1510	17	purposes	purpose	NOUN
ftr-449	1510	18	.	.	PUNCT
ftr-449	1511	1	see	see	VERB
ftr-449	1511	2	rev	rev	PROPN
ftr-449	1511	3	.	.	PROPN
ftr-449	1511	4	rul	rul	NOUN
ftr-449	1511	5	.	.	PUNCT
ftr-449	1512	1	74	74	NUM
ftr-449	1512	2	-	-	SYM
ftr-449	1512	3	533	533	NUM
ftr-449	1512	4	,	,	PUNCT
ftr-449	1512	5	1974	1974	NUM
ftr-449	1512	6	-	-	SYM
ftr-449	1512	7	2	2	NUM
ftr-449	1512	8	c.b	c.b	PROPN
ftr-449	1512	9	.	.	PROPN
ftr-449	1512	10	293	293	NUM
ftr-449	1512	11	.	.	PUNCT
ftr-449	1513	1	if	if	SCONJ
ftr-449	1513	2	the	the	DET
ftr-449	1513	3	gift	gift	NOUN
ftr-449	1513	4	tax	tax	NOUN
ftr-449	1513	5	approach	approach	NOUN
ftr-449	1513	6	were	be	AUX
ftr-449	1513	7	followed	follow	VERB
ftr-449	1513	8	,	,	PUNCT
ftr-449	1513	9	the	the	DET
ftr-449	1513	10	irs	irs	PROPN
ftr-449	1513	11	would	would	AUX
ftr-449	1513	12	include	include	VERB
ftr-449	1513	13	the	the	DET
ftr-449	1513	14	value	value	NOUN
ftr-449	1513	15	of	of	ADP
ftr-449	1513	16	a	a	DET
ftr-449	1513	17	trust	trust	NOUN
ftr-449	1513	18	ina	ina	PROPN
ftr-449	1513	19	's	's	PART
ftr-449	1513	20	gross	gross	ADJ
ftr-449	1513	21	estate	estate	NOUN
ftr-449	1513	22	under	under	ADP
ftr-449	1513	23	§	§	PROPN
ftr-449	1513	24	2036	2036	NUM
ftr-449	1513	25	,	,	PUNCT
ftr-449	1513	26	since	since	SCONJ
ftr-449	1513	27	the	the	DET
ftr-449	1513	28	gift	gift	NOUN
ftr-449	1513	29	tax	tax	NOUN
ftr-449	1513	30	approach	approach	NOUN
ftr-449	1513	31	viewed	view	VERB
ftr-449	1513	32	a	a	PRON
ftr-449	1513	33	as	as	ADP
ftr-449	1513	34	having	having	AUX
ftr-449	1513	35	transferred	transfer	VERB
ftr-449	1513	36	the	the	DET
ftr-449	1513	37	remainder	remainder	NOUN
ftr-449	1513	38	in	in	ADP
ftr-449	1513	39	a	a	DET
ftr-449	1513	40	trust	trust	NOUN
ftr-449	1513	41	.	.	PUNCT
ftr-449	1514	1	however	however	ADV
ftr-449	1514	2	,	,	PUNCT
ftr-449	1514	3	the	the	DET
ftr-449	1514	4	service	service	NOUN
ftr-449	1514	5	bases	base	VERB
ftr-449	1514	6	the	the	DET
ftr-449	1514	7	amount	amount	NOUN
ftr-449	1514	8	included	include	VERB
ftr-449	1514	9	in	in	ADP
ftr-449	1514	10	a	a	DET
ftr-449	1514	11	's	's	PART
ftr-449	1514	12	gross	gross	ADJ
ftr-449	1514	13	estate	estate	NOUN
ftr-449	1514	14	solely	solely	ADV
ftr-449	1514	15	on	on	ADP
ftr-449	1514	16	the	the	DET
ftr-449	1514	17	value	value	NOUN
ftr-449	1514	18	of	of	ADP
ftr-449	1514	19	b	b	PROPN
ftr-449	1514	20	trust	trust	NOUN
ftr-449	1514	21	.	.	PUNCT
ftr-449	1515	1	see	see	VERB
ftr-449	1515	2	i	i	PRON
ftr-449	1515	3	d.	d.	PROPN
ftr-449	1515	4	the	the	DET
ftr-449	1515	5	service	service	NOUN
ftr-449	1515	6	's	's	PART
ftr-449	1515	7	gift	gift	NOUN
ftr-449	1515	8	tax	tax	NOUN
ftr-449	1515	9	approach	approach	NOUN
ftr-449	1515	10	is	be	AUX
ftr-449	1515	11	also	also	ADV
ftr-449	1515	12	inconsistent	inconsistent	ADJ
ftr-449	1515	13	with	with	ADP
ftr-449	1515	14	the	the	DET
ftr-449	1515	15	underlying	underlie	VERB
ftr-449	1515	16	rationale	rationale	NOUN
ftr-449	1515	17	for	for	ADP
ftr-449	1515	18	applying	apply	VERB
ftr-449	1515	19	the	the	DET
ftr-449	1515	20	reciprocal	reciprocal	ADJ
ftr-449	1515	21	trust	trust	NOUN
ftr-449	1515	22	doctrine	doctrine	NOUN
ftr-449	1515	23	,	,	PUNCT
ftr-449	1515	24	that	that	ADV
ftr-449	1515	25	is	is	ADV
ftr-449	1515	26	,	,	PUNCT
ftr-449	1515	27	that	that	SCONJ
ftr-449	1515	28	each	each	DET
ftr-449	1515	29	transferor	transferor	NOUN
ftr-449	1515	30	is	be	AUX
ftr-449	1515	31	the	the	DET
ftr-449	1515	32	grantor	grantor	NOUN
ftr-449	1515	33	of	of	ADP
ftr-449	1515	34	the	the	DET
ftr-449	1515	35	other	other	ADJ
ftr-449	1515	36	party	party	NOUN
ftr-449	1515	37	's	's	PART
ftr-449	1515	38	trust	trust	NOUN
ftr-449	1515	39	.	.	PUNCT
ftr-449	1516	1	see	see	VERB
ftr-449	1516	2	supra	supra	PROPN
ftr-449	1516	3	note	note	PROPN
ftr-449	1516	4	250	250	NUM
ftr-449	1516	5	and	and	CCONJ
ftr-449	1516	6	accompanying	accompany	VERB
ftr-449	1516	7	discussion	discussion	NOUN
ftr-449	1516	8	.	.	PUNCT
ftr-449	1517	1	257	257	X
ftr-449	1517	2	.	.	PUNCT
ftr-449	1518	1	see	see	VERB
ftr-449	1518	2	supra	supra	PROPN
ftr-449	1518	3	notes	note	VERB
ftr-449	1518	4	33	33	NUM
ftr-449	1518	5	-	-	SYM
ftr-449	1518	6	35	35	NUM
ftr-449	1518	7	and	and	CCONJ
ftr-449	1518	8	accompanying	accompany	VERB
ftr-449	1518	9	text	text	NOUN
ftr-449	1518	10	.	.	PUNCT
ftr-449	1519	1	[	[	X
ftr-449	1519	2	vol	vol	NOUN
ftr-449	1519	3	4:8	4:8	NUM
ftr-449	1519	4	estate	estate	NOUN
ftr-449	1519	5	and	and	CCONJ
ftr-449	1519	6	git	git	NOUN
ftr-449	1519	7	tax	tax	NOUN
ftr-449	1519	8	effects	effect	NOUN
ftr-449	1519	9	of	of	ADP
ftr-449	1519	10	selling	sell	VERB
ftr-449	1519	11	a	a	DET
ftr-449	1519	12	remainder	remainder	NOUN
ftr-449	1519	13	then	then	ADV
ftr-449	1519	14	,	,	PUNCT
ftr-449	1519	15	acting	act	VERB
ftr-449	1519	16	as	as	ADP
ftr-449	1519	17	e	e	NOUN
ftr-449	1519	18	's	's	PART
ftr-449	1519	19	agent	agent	NOUN
ftr-449	1519	20	,	,	PUNCT
ftr-449	1519	21	transferred	transfer	VERB
ftr-449	1519	22	greenacre	greenacre	NOUN
ftr-449	1519	23	to	to	ADP
ftr-449	1519	24	the	the	DET
ftr-449	1519	25	trust	trust	NOUN
ftr-449	1519	26	.	.	PUNCT
ftr-449	1520	1	this	this	PRON
ftr-449	1520	2	is	be	AUX
ftr-449	1520	3	what	what	PRON
ftr-449	1520	4	happens	happen	VERB
ftr-449	1520	5	when	when	SCONJ
ftr-449	1520	6	the	the	DET
ftr-449	1520	7	reciprocal	reciprocal	ADJ
ftr-449	1520	8	trust	trust	PROPN
ftr-449	1520	9	doctrine	doctrine	NOUN
ftr-449	1520	10	applies	apply	VERB
ftr-449	1520	11	.	.	PUNCT
ftr-449	1521	1	in	in	ADP
ftr-449	1521	2	the	the	DET
ftr-449	1521	3	context	context	NOUN
ftr-449	1521	4	of	of	ADP
ftr-449	1521	5	a	a	DET
ftr-449	1521	6	spousal	spousal	NOUN
ftr-449	1521	7	election	election	NOUN
ftr-449	1521	8	,	,	PUNCT
ftr-449	1521	9	w	w	PROPN
ftr-449	1521	10	should	should	AUX
ftr-449	1521	11	thus	thus	ADV
ftr-449	1521	12	be	be	AUX
ftr-449	1521	13	viewed	view	VERB
ftr-449	1521	14	as	as	ADP
ftr-449	1521	15	first	first	ADV
ftr-449	1521	16	exchanging	exchange	VERB
ftr-449	1521	17	ownership	ownership	NOUN
ftr-449	1521	18	of	of	ADP
ftr-449	1521	19	her	her	PRON
ftr-449	1521	20	share	share	NOUN
ftr-449	1521	21	of	of	ADP
ftr-449	1521	22	the	the	DET
ftr-449	1521	23	community	community	NOUN
ftr-449	1521	24	for	for	ADP
ftr-449	1521	25	ownership	ownership	NOUN
ftr-449	1521	26	of	of	ADP
ftr-449	1521	27	h	h	NOUN
ftr-449	1521	28	's	's	PART
ftr-449	1521	29	share	share	NOUN
ftr-449	1521	30	of	of	ADP
ftr-449	1521	31	the	the	DET
ftr-449	1521	32	community	community	NOUN
ftr-449	1521	33	58	58	NUM
ftr-449	1521	34	w	w	NOUN
ftr-449	1521	35	should	should	AUX
ftr-449	1521	36	then	then	ADV
ftr-449	1521	37	be	be	AUX
ftr-449	1521	38	viewed	view	VERB
ftr-449	1521	39	as	as	ADP
ftr-449	1521	40	transferring	transfer	VERB
ftr-449	1521	41	her	her	PRON
ftr-449	1521	42	share	share	NOUN
ftr-449	1521	43	of	of	ADP
ftr-449	1521	44	the	the	DET
ftr-449	1521	45	community	community	NOUN
ftr-449	1521	46	,	,	PUNCT
ftr-449	1521	47	which	which	PRON
ftr-449	1521	48	she	she	PRON
ftr-449	1521	49	now	now	ADV
ftr-449	1521	50	holds	hold	VERB
ftr-449	1521	51	on	on	ADP
ftr-449	1521	52	behalf	behalf	NOUN
ftr-449	1521	53	of	of	ADP
ftr-449	1521	54	h	h	PROPN
ftr-449	1521	55	's	's	PART
ftr-449	1521	56	estate	estate	NOUN
ftr-449	1521	57	,	,	PUNCT
ftr-449	1521	58	to	to	PART
ftr-449	1521	59	iv	iv	NUM
ftr-449	1521	60	trust	trust	NOUN
ftr-449	1521	61	as	as	ADP
ftr-449	1521	62	the	the	DET
ftr-449	1521	63	agent	agent	NOUN
ftr-449	1521	64	for	for	ADP
ftr-449	1521	65	h	h	NOUN
ftr-449	1521	66	's	's	PART
ftr-449	1521	67	estate	estate	NOUN
ftr-449	1521	68	.	.	PUNCT
ftr-449	1522	1	likewise	likewise	ADV
ftr-449	1522	2	,	,	PUNCT
ftr-449	1522	3	h	h	PROPN
ftr-449	1522	4	's	's	PART
ftr-449	1522	5	estate	estate	NOUN
ftr-449	1522	6	should	should	AUX
ftr-449	1522	7	be	be	AUX
ftr-449	1522	8	viewed	view	VERB
ftr-449	1522	9	as	as	ADP
ftr-449	1522	10	transferring	transfer	VERB
ftr-449	1522	11	h	h	NOUN
ftr-449	1522	12	's	's	PART
ftr-449	1522	13	share	share	NOUN
ftr-449	1522	14	of	of	ADP
ftr-449	1522	15	the	the	DET
ftr-449	1522	16	community	community	NOUN
ftr-449	1522	17	to	to	PART
ftr-449	1522	18	h	h	PROPN
ftr-449	1522	19	trust	trust	PROPN
ftr-449	1522	20	as	as	ADP
ftr-449	1522	21	w	w	PROPN
ftr-449	1522	22	's	's	PART
ftr-449	1522	23	agent	agent	NOUN
ftr-449	1522	24	,	,	PUNCT
ftr-449	1522	25	thereby	thereby	ADV
ftr-449	1522	26	making	make	VERB
ftr-449	1522	27	iv	iv	PRON
ftr-449	1522	28	the	the	DET
ftr-449	1522	29	grantor	grantor	NOUN
ftr-449	1522	30	of	of	ADP
ftr-449	1522	31	that	that	DET
ftr-449	1522	32	trust	trust	NOUN
ftr-449	1522	33	.	.	PUNCT
ftr-449	1523	1	the	the	DET
ftr-449	1523	2	section	section	NOUN
ftr-449	1523	3	2512(b	2512(b	NOUN
ftr-449	1523	4	)	)	PUNCT
ftr-449	1523	5	gift	gift	NOUN
ftr-449	1523	6	tax	tax	NOUN
ftr-449	1523	7	consideration	consideration	NOUN
ftr-449	1523	8	offset	offset	NOUN
ftr-449	1523	9	applies	apply	VERB
ftr-449	1523	10	to	to	ADP
ftr-449	1523	11	the	the	DET
ftr-449	1523	12	first	first	ADJ
ftr-449	1523	13	constructive	constructive	ADJ
ftr-449	1523	14	step	step	NOUN
ftr-449	1523	15	-	-	PUNCT
ftr-449	1523	16	w	w	NOUN
ftr-449	1523	17	's	's	PART
ftr-449	1523	18	exchange	exchange	NOUN
ftr-449	1523	19	of	of	ADP
ftr-449	1523	20	her	her	PRON
ftr-449	1523	21	beneficial	beneficial	ADJ
ftr-449	1523	22	interest	interest	NOUN
ftr-449	1523	23	in	in	ADP
ftr-449	1523	24	her	her	PRON
ftr-449	1523	25	share	share	NOUN
ftr-449	1523	26	of	of	ADP
ftr-449	1523	27	the	the	DET
ftr-449	1523	28	community	community	NOUN
ftr-449	1523	29	for	for	ADP
ftr-449	1523	30	h	h	PROPN
ftr-449	1523	31	's	's	PART
ftr-449	1523	32	share	share	NOUN
ftr-449	1523	33	of	of	ADP
ftr-449	1523	34	the	the	DET
ftr-449	1523	35	community	community	NOUN
ftr-449	1523	36	.	.	PUNCT
ftr-449	1524	1	w	w	NOUN
ftr-449	1524	2	realizes	realize	VERB
ftr-449	1524	3	no	no	DET
ftr-449	1524	4	gift	gift	NOUN
ftr-449	1524	5	tax	tax	NOUN
ftr-449	1524	6	liability	liability	NOUN
ftr-449	1524	7	on	on	ADP
ftr-449	1524	8	this	this	DET
ftr-449	1524	9	constructive	constructive	ADJ
ftr-449	1524	10	"	"	PUNCT
ftr-449	1524	11	exchange	exchange	NOUN
ftr-449	1524	12	"	"	PUNCT
ftr-449	1524	13	because	because	SCONJ
ftr-449	1524	14	the	the	DET
ftr-449	1524	15	values	value	NOUN
ftr-449	1524	16	of	of	ADP
ftr-449	1524	17	the	the	DET
ftr-449	1524	18	properties	property	NOUN
ftr-449	1524	19	being	be	AUX
ftr-449	1524	20	exchanged	exchange	VERB
ftr-449	1524	21	are	be	AUX
ftr-449	1524	22	equal	equal	ADJ
ftr-449	1524	23	.	.	PUNCT
ftr-449	1525	1	9	9	NUM
ftr-449	1525	2	since	since	SCONJ
ftr-449	1525	3	w	w	PROPN
ftr-449	1525	4	fully	fully	ADV
ftr-449	1525	5	utilizes	utilize	VERB
ftr-449	1525	6	the	the	DET
ftr-449	1525	7	consideration	consideration	NOUN
ftr-449	1525	8	she	she	PRON
ftr-449	1525	9	receives	receive	VERB
ftr-449	1525	10	as	as	ADP
ftr-449	1525	11	an	an	DET
ftr-449	1525	12	offset	offset	NOUN
ftr-449	1525	13	in	in	ADP
ftr-449	1525	14	the	the	DET
ftr-449	1525	15	first	first	ADJ
ftr-449	1525	16	constructive	constructive	ADJ
ftr-449	1525	17	step	step	NOUN
ftr-449	1525	18	,	,	PUNCT
ftr-449	1525	19	she	she	PRON
ftr-449	1525	20	may	may	AUX
ftr-449	1525	21	not	not	PART
ftr-449	1525	22	use	use	VERB
ftr-449	1525	23	it	it	PRON
ftr-449	1525	24	again	again	ADV
ftr-449	1525	25	in	in	ADP
ftr-449	1525	26	the	the	DET
ftr-449	1525	27	second	second	ADJ
ftr-449	1525	28	constructive	constructive	ADJ
ftr-449	1525	29	step	step	NOUN
ftr-449	1525	30	.	.	PUNCT
ftr-449	1526	1	thus	thus	ADV
ftr-449	1526	2	,	,	PUNCT
ftr-449	1526	3	w	w	NOUN
ftr-449	1526	4	is	be	AUX
ftr-449	1526	5	not	not	PART
ftr-449	1526	6	entitled	entitle	VERB
ftr-449	1526	7	to	to	ADP
ftr-449	1526	8	any	any	DET
ftr-449	1526	9	offset	offset	NOUN
ftr-449	1526	10	in	in	ADP
ftr-449	1526	11	her	her	PRON
ftr-449	1526	12	deemed	deem	VERB
ftr-449	1526	13	creation	creation	NOUN
ftr-449	1526	14	of	of	ADP
ftr-449	1526	15	h	h	PROPN
ftr-449	1526	16	trust	trust	PROPN
ftr-449	1526	17	.	.	PUNCT
ftr-449	1527	1	since	since	SCONJ
ftr-449	1527	2	w	w	PROPN
ftr-449	1527	3	is	be	AUX
ftr-449	1527	4	viewed	view	VERB
ftr-449	1527	5	as	as	ADP
ftr-449	1527	6	the	the	DET
ftr-449	1527	7	grantor	grantor	NOUN
ftr-449	1527	8	of	of	ADP
ftr-449	1527	9	h	h	PROPN
ftr-449	1527	10	trust	trust	PROPN
ftr-449	1527	11	in	in	ADP
ftr-449	1527	12	which	which	PRON
ftr-449	1527	13	she	she	PRON
ftr-449	1527	14	has	have	AUX
ftr-449	1527	15	retained	retain	VERB
ftr-449	1527	16	a	a	DET
ftr-449	1527	17	life	life	NOUN
ftr-449	1527	18	estate	estate	NOUN
ftr-449	1527	19	,	,	PUNCT
ftr-449	1527	20	the	the	DET
ftr-449	1527	21	entire	entire	ADJ
ftr-449	1527	22	value	value	NOUN
ftr-449	1527	23	of	of	ADP
ftr-449	1527	24	h	h	NOUN
ftr-449	1527	25	trust	trust	NOUN
ftr-449	1527	26	will	will	AUX
ftr-449	1527	27	be	be	AUX
ftr-449	1527	28	included	include	VERB
ftr-449	1527	29	in	in	ADP
ftr-449	1527	30	her	her	PRON
ftr-449	1527	31	gross	gross	ADJ
ftr-449	1527	32	estate	estate	NOUN
ftr-449	1527	33	under	under	ADP
ftr-449	1527	34	section	section	NOUN
ftr-449	1527	35	2036	2036	NUM
ftr-449	1527	36	.	.	PUNCT
ftr-449	1528	1	the	the	DET
ftr-449	1528	2	consideration	consideration	NOUN
ftr-449	1528	3	w	w	NOUN
ftr-449	1528	4	received	receive	VERB
ftr-449	1528	5	in	in	ADP
ftr-449	1528	6	the	the	DET
ftr-449	1528	7	election	election	NOUN
ftr-449	1528	8	was	be	AUX
ftr-449	1528	9	not	not	PART
ftr-449	1528	10	for	for	ADP
ftr-449	1528	11	her	her	PRON
ftr-449	1528	12	deemed	deem	VERB
ftr-449	1528	13	creation	creation	NOUN
ftr-449	1528	14	of	of	ADP
ftr-449	1528	15	h	h	PROPN
ftr-449	1528	16	trust	trust	NOUN
ftr-449	1528	17	but	but	CCONJ
ftr-449	1528	18	rather	rather	ADV
ftr-449	1528	19	in	in	ADP
ftr-449	1528	20	the	the	DET
ftr-449	1528	21	constructive	constructive	ADJ
ftr-449	1528	22	exchange	exchange	NOUN
ftr-449	1528	23	of	of	ADP
ftr-449	1528	24	her	her	PRON
ftr-449	1528	25	share	share	NOUN
ftr-449	1528	26	of	of	ADP
ftr-449	1528	27	the	the	DET
ftr-449	1528	28	community	community	NOUN
ftr-449	1528	29	for	for	ADP
ftr-449	1528	30	h	h	PROPN
ftr-449	1528	31	's	's	PART
ftr-449	1528	32	share	share	NOUN
ftr-449	1528	33	of	of	ADP
ftr-449	1528	34	the	the	DET
ftr-449	1528	35	community	community	NOUN
ftr-449	1528	36	.	.	PUNCT
ftr-449	1529	1	consequently	consequently	ADV
ftr-449	1529	2	,	,	PUNCT
ftr-449	1529	3	neither	neither	CCONJ
ftr-449	1529	4	the	the	DET
ftr-449	1529	5	section	section	NOUN
ftr-449	1529	6	2036	2036	NUM
ftr-449	1529	7	exclusion	exclusion	NOUN
ftr-449	1529	8	nor	nor	CCONJ
ftr-449	1529	9	the	the	DET
ftr-449	1529	10	section	section	NOUN
ftr-449	1529	11	2043	2043	NUM
ftr-449	1529	12	offset	offset	NOUN
ftr-449	1529	13	will	will	AUX
ftr-449	1529	14	apply.2	apply.2	VERB
ftr-449	1529	15	°	°	ADP
ftr-449	1529	16	258	258	NUM
ftr-449	1529	17	.	.	PUNCT
ftr-449	1530	1	some	some	PRON
ftr-449	1530	2	have	have	AUX
ftr-449	1530	3	asserted	assert	VERB
ftr-449	1530	4	that	that	SCONJ
ftr-449	1530	5	the	the	DET
ftr-449	1530	6	supreme	supreme	PROPN
ftr-449	1530	7	court	court	PROPN
ftr-449	1530	8	's	's	PART
ftr-449	1530	9	decision	decision	NOUN
ftr-449	1530	10	in	in	ADP
ftr-449	1530	11	united	united	PROPN
ftr-449	1530	12	states	states	PROPN
ftr-449	1530	13	v.	v.	PROPN
ftr-449	1530	14	stapf	stapf	PROPN
ftr-449	1530	15	,	,	PUNCT
ftr-449	1530	16	375	375	NUM
ftr-449	1530	17	u.s	u.s	PROPN
ftr-449	1530	18	.	.	PROPN
ftr-449	1530	19	118	118	NUM
ftr-449	1530	20	(	(	PUNCT
ftr-449	1530	21	1963	1963	NUM
ftr-449	1530	22	)	)	PUNCT
ftr-449	1530	23	,	,	PUNCT
ftr-449	1530	24	validates	validate	VERB
ftr-449	1530	25	current	current	ADJ
ftr-449	1530	26	law	law	NOUN
ftr-449	1530	27	,	,	PUNCT
ftr-449	1530	28	which	which	PRON
ftr-449	1530	29	views	view	VERB
ftr-449	1530	30	a	a	DET
ftr-449	1530	31	spousal	spousal	ADJ
ftr-449	1530	32	election	election	NOUN
ftr-449	1530	33	as	as	ADP
ftr-449	1530	34	an	an	DET
ftr-449	1530	35	"	"	PUNCT
ftr-449	1530	36	exchange	exchange	NOUN
ftr-449	1530	37	"	"	PUNCT
ftr-449	1530	38	by	by	ADP
ftr-449	1530	39	wof	wof	X
ftr-449	1530	40	a	a	DET
ftr-449	1530	41	remainder	remainder	NOUN
ftr-449	1530	42	in	in	ADP
ftr-449	1530	43	her	her	PRON
ftr-449	1530	44	property	property	NOUN
ftr-449	1530	45	for	for	ADP
ftr-449	1530	46	a	a	DET
ftr-449	1530	47	life	life	NOUN
ftr-449	1530	48	estate	estate	NOUN
ftr-449	1530	49	in	in	ADP
ftr-449	1530	50	h	h	NOUN
ftr-449	1530	51	's	's	PART
ftr-449	1530	52	property	property	NOUN
ftr-449	1530	53	.	.	PUNCT
ftr-449	1531	1	see	see	VERB
ftr-449	1531	2	morrison	morrison	PROPN
ftr-449	1531	3	.	.	PUNCT
ftr-449	1532	1	supra	supra	PROPN
ftr-449	1532	2	note	note	PROPN
ftr-449	1532	3	21	21	NUM
ftr-449	1532	4	,	,	PUNCT
ftr-449	1532	5	at	at	ADP
ftr-449	1532	6	226	226	NUM
ftr-449	1532	7	-	-	SYM
ftr-449	1532	8	27	27	NUM
ftr-449	1532	9	.	.	PUNCT
ftr-449	1533	1	indeed	indeed	ADV
ftr-449	1533	2	,	,	PUNCT
ftr-449	1533	3	the	the	DET
ftr-449	1533	4	decision	decision	NOUN
ftr-449	1533	5	seems	seem	VERB
ftr-449	1533	6	to	to	PART
ftr-449	1533	7	implicitly	implicitly	ADV
ftr-449	1533	8	assume	assume	VERB
ftr-449	1533	9	that	that	SCONJ
ftr-449	1533	10	a	a	DET
ftr-449	1533	11	spousal	spousal	NOUN
ftr-449	1533	12	election	election	NOUN
ftr-449	1533	13	involves	involve	VERB
ftr-449	1533	14	an	an	DET
ftr-449	1533	15	"	"	PUNCT
ftr-449	1533	16	exchange	exchange	NOUN
ftr-449	1533	17	"	"	PUNCT
ftr-449	1533	18	between	between	ADP
ftr-449	1533	19	wand	wand	NOUN
ftr-449	1533	20	h	h	NOUN
ftr-449	1533	21	's	's	PART
ftr-449	1533	22	estate	estate	NOUN
ftr-449	1533	23	.	.	PUNCT
ftr-449	1534	1	see	see	PROPN
ftr-449	1534	2	lowndes	lownde	NOUN
ftr-449	1534	3	,	,	PUNCT
ftr-449	1534	4	supra	supra	PROPN
ftr-449	1534	5	note	note	PROPN
ftr-449	1534	6	21	21	NUM
ftr-449	1534	7	,	,	PUNCT
ftr-449	1534	8	at	at	ADP
ftr-449	1534	9	73	73	NUM
ftr-449	1534	10	-	-	SYM
ftr-449	1534	11	74	74	NUM
ftr-449	1534	12	(	(	PUNCT
ftr-449	1534	13	the	the	DET
ftr-449	1534	14	court	court	NOUN
ftr-449	1534	15	of	of	ADP
ftr-449	1534	16	appeals	appeal	NOUN
ftr-449	1534	17	"	"	PUNCT
ftr-449	1534	18	apparently	apparently	ADV
ftr-449	1534	19	considered	consider	VERB
ftr-449	1534	20	the	the	DET
ftr-449	1534	21	widow	widow	NOUN
ftr-449	1534	22	's	's	PART
ftr-449	1534	23	election	election	NOUN
ftr-449	1534	24	a	a	DET
ftr-449	1534	25	transfer	transfer	NOUN
ftr-449	1534	26	for	for	ADP
ftr-449	1534	27	consideration	consideration	NOUN
ftr-449	1534	28	"	"	PUNCT
ftr-449	1534	29	and	and	CCONJ
ftr-449	1534	30	the	the	DET
ftr-449	1534	31	supreme	supreme	PROPN
ftr-449	1534	32	court	court	PROPN
ftr-449	1534	33	"	"	PUNCT
ftr-449	1534	34	without	without	ADP
ftr-449	1534	35	close	close	ADJ
ftr-449	1534	36	analysis	analysis	NOUN
ftr-449	1534	37	of	of	ADP
ftr-449	1534	38	the	the	DET
ftr-449	1534	39	issue	issue	NOUN
ftr-449	1534	40	,	,	PUNCT
ftr-449	1534	41	seems	seem	VERB
ftr-449	1534	42	to	to	PART
ftr-449	1534	43	have	have	AUX
ftr-449	1534	44	made	make	VERB
ftr-449	1534	45	the	the	DET
ftr-449	1534	46	same	same	ADJ
ftr-449	1534	47	assumption	assumption	NOUN
ftr-449	1534	48	"	"	PUNCT
ftr-449	1534	49	)	)	PUNCT
ftr-449	1534	50	;	;	PUNCT
ftr-449	1534	51	morrison	morrison	PROPN
ftr-449	1534	52	,	,	PUNCT
ftr-449	1534	53	supra	supra	PROPN
ftr-449	1534	54	note	note	PROPN
ftr-449	1534	55	21	21	NUM
ftr-449	1534	56	,	,	PUNCT
ftr-449	1534	57	at	at	ADP
ftr-449	1534	58	226	226	NUM
ftr-449	1534	59	(	(	PUNCT
ftr-449	1534	60	stapf	stapf	NOUN
ftr-449	1534	61	recognized	recognize	VERB
ftr-449	1534	62	the	the	DET
ftr-449	1534	63	"	"	PUNCT
ftr-449	1534	64	validity	validity	NOUN
ftr-449	1534	65	of	of	ADP
ftr-449	1534	66	intraspousal	intraspousal	ADJ
ftr-449	1534	67	transfers	transfer	NOUN
ftr-449	1534	68	and	and	CCONJ
ftr-449	1534	69	exchanges	exchange	NOUN
ftr-449	1534	70	.	.	PUNCT
ftr-449	1534	71	"	"	PUNCT
ftr-449	1534	72	)	)	PUNCT
ftr-449	1534	73	.	.	PUNCT
ftr-449	1535	1	but	but	CCONJ
ftr-449	1535	2	the	the	DET
ftr-449	1535	3	existence	existence	NOUN
ftr-449	1535	4	of	of	ADP
ftr-449	1535	5	an	an	DET
ftr-449	1535	6	"	"	PUNCT
ftr-449	1535	7	exchange	exchange	NOUN
ftr-449	1535	8	"	"	PUNCT
ftr-449	1535	9	is	be	AUX
ftr-449	1535	10	fully	fully	ADV
ftr-449	1535	11	consistent	consistent	ADJ
ftr-449	1535	12	with	with	ADP
ftr-449	1535	13	the	the	DET
ftr-449	1535	14	reciprocal	reciprocal	ADJ
ftr-449	1535	15	trust	trust	NOUN
ftr-449	1535	16	doctrine	doctrine	NOUN
ftr-449	1535	17	,	,	PUNCT
ftr-449	1535	18	since	since	SCONJ
ftr-449	1535	19	the	the	DET
ftr-449	1535	20	doctrine	doctrine	NOUN
ftr-449	1535	21	likewise	likewise	ADV
ftr-449	1535	22	assumes	assume	VERB
ftr-449	1535	23	an	an	DET
ftr-449	1535	24	"	"	PUNCT
ftr-449	1535	25	exchange	exchange	NOUN
ftr-449	1535	26	,	,	PUNCT
ftr-449	1535	27	"	"	PUNCT
ftr-449	1535	28	namely	namely	ADV
ftr-449	1535	29	,	,	PUNCT
ftr-449	1535	30	an	an	DET
ftr-449	1535	31	exchange	exchange	NOUN
ftr-449	1535	32	of	of	ADP
ftr-449	1535	33	w	w	PROPN
ftr-449	1535	34	's	's	PART
ftr-449	1535	35	share	share	NOUN
ftr-449	1535	36	of	of	ADP
ftr-449	1535	37	the	the	DET
ftr-449	1535	38	community	community	NOUN
ftr-449	1535	39	for	for	ADP
ftr-449	1535	40	h	h	PROPN
ftr-449	1535	41	's	's	PART
ftr-449	1535	42	share	share	NOUN
ftr-449	1535	43	of	of	ADP
ftr-449	1535	44	the	the	DET
ftr-449	1535	45	community	community	NOUN
ftr-449	1535	46	(	(	PUNCT
ftr-449	1535	47	i.e.	i.e.	X
ftr-449	1535	48	,	,	PUNCT
ftr-449	1535	49	the	the	DET
ftr-449	1535	50	first	first	ADJ
ftr-449	1535	51	constructive	constructive	ADJ
ftr-449	1535	52	step	step	NOUN
ftr-449	1535	53	)	)	PUNCT
ftr-449	1535	54	.	.	PUNCT
ftr-449	1536	1	259	259	X
ftr-449	1536	2	.	.	PUNCT
ftr-449	1537	1	in	in	ADP
ftr-449	1537	2	many	many	ADJ
ftr-449	1537	3	cases	case	NOUN
ftr-449	1537	4	,	,	PUNCT
ftr-449	1537	5	w	w	PROPN
ftr-449	1537	6	's	's	PART
ftr-449	1537	7	share	share	NOUN
ftr-449	1537	8	of	of	ADP
ftr-449	1537	9	the	the	DET
ftr-449	1537	10	community	community	NOUN
ftr-449	1537	11	will	will	AUX
ftr-449	1537	12	be	be	AUX
ftr-449	1537	13	larger	large	ADJ
ftr-449	1537	14	than	than	ADP
ftr-449	1537	15	h	h	NOUN
ftr-449	1537	16	's	's	PART
ftr-449	1537	17	share	share	NOUN
ftr-449	1537	18	,	,	PUNCT
ftr-449	1537	19	since	since	SCONJ
ftr-449	1537	20	death	death	NOUN
ftr-449	1537	21	taxes	taxis	NOUN
ftr-449	1537	22	and	and	CCONJ
ftr-449	1537	23	administration	administration	NOUN
ftr-449	1537	24	expenses	expense	NOUN
ftr-449	1537	25	will	will	AUX
ftr-449	1537	26	have	have	AUX
ftr-449	1537	27	depleted	deplete	VERB
ftr-449	1537	28	his	his	PRON
ftr-449	1537	29	share	share	NOUN
ftr-449	1537	30	.	.	PUNCT
ftr-449	1538	1	in	in	ADP
ftr-449	1538	2	that	that	DET
ftr-449	1538	3	case	case	NOUN
ftr-449	1538	4	,	,	PUNCT
ftr-449	1538	5	the	the	DET
ftr-449	1538	6	amount	amount	NOUN
ftr-449	1538	7	of	of	ADP
ftr-449	1538	8	w	w	PROPN
ftr-449	1538	9	's	's	PART
ftr-449	1538	10	property	property	NOUN
ftr-449	1538	11	that	that	PRON
ftr-449	1538	12	she	she	PRON
ftr-449	1538	13	is	be	AUX
ftr-449	1538	14	treated	treat	VERB
ftr-449	1538	15	as	as	ADP
ftr-449	1538	16	exchanging	exchange	VERB
ftr-449	1538	17	for	for	ADP
ftr-449	1538	18	the	the	DET
ftr-449	1538	19	creation	creation	NOUN
ftr-449	1538	20	of	of	ADP
ftr-449	1538	21	h	h	PROPN
ftr-449	1538	22	trust	trust	PROPN
ftr-449	1538	23	is	be	AUX
ftr-449	1538	24	limited	limit	VERB
ftr-449	1538	25	to	to	ADP
ftr-449	1538	26	the	the	DET
ftr-449	1538	27	value	value	NOUN
ftr-449	1538	28	of	of	ADP
ftr-449	1538	29	h	h	PROPN
ftr-449	1538	30	trust	trust	NOUN
ftr-449	1538	31	,	,	PUNCT
ftr-449	1538	32	and	and	CCONJ
ftr-449	1538	33	the	the	DET
ftr-449	1538	34	excess	excess	ADJ
ftr-449	1538	35	amount	amount	NOUN
ftr-449	1538	36	in	in	ADP
ftr-449	1538	37	wtrust	wtrust	NOUN
ftr-449	1538	38	will	will	AUX
ftr-449	1538	39	be	be	AUX
ftr-449	1538	40	treated	treat	VERB
ftr-449	1538	41	as	as	ADP
ftr-449	1538	42	a	a	DET
ftr-449	1538	43	transfer	transfer	NOUN
ftr-449	1538	44	by	by	ADP
ftr-449	1538	45	wresulting	wresulte	VERB
ftr-449	1538	46	in	in	ADP
ftr-449	1538	47	a	a	DET
ftr-449	1538	48	gift	gift	NOUN
ftr-449	1538	49	.	.	PUNCT
ftr-449	1539	1	grace	grace	NOUN
ftr-449	1539	2	limits	limit	VERB
ftr-449	1539	3	application	application	NOUN
ftr-449	1539	4	of	of	ADP
ftr-449	1539	5	the	the	DET
ftr-449	1539	6	reciprocal	reciprocal	ADJ
ftr-449	1539	7	trust	trust	NOUN
ftr-449	1539	8	doctrine	doctrine	NOUN
ftr-449	1539	9	to	to	ADP
ftr-449	1539	10	the	the	DET
ftr-449	1539	11	"	"	PUNCT
ftr-449	1539	12	extent	extent	NOUN
ftr-449	1539	13	of	of	ADP
ftr-449	1539	14	mutual	mutual	ADJ
ftr-449	1539	15	value	value	NOUN
ftr-449	1539	16	"	"	PUNCT
ftr-449	1539	17	transferred	transfer	VERB
ftr-449	1539	18	by	by	ADP
ftr-449	1539	19	the	the	DET
ftr-449	1539	20	parties	party	NOUN
ftr-449	1539	21	,	,	PUNCT
ftr-449	1539	22	i.e.	i.e.	X
ftr-449	1539	23	,	,	PUNCT
ftr-449	1539	24	the	the	DET
ftr-449	1539	25	smaller	small	ADJ
ftr-449	1539	26	amount	amount	NOUN
ftr-449	1539	27	.	.	PUNCT
ftr-449	1540	1	united	united	PROPN
ftr-449	1540	2	states	states	PROPN
ftr-449	1540	3	v.	v.	ADP
ftr-449	1540	4	estate	estate	NOUN
ftr-449	1540	5	of	of	ADP
ftr-449	1540	6	grace	grace	NOUN
ftr-449	1540	7	,	,	PUNCT
ftr-449	1540	8	395	395	NUM
ftr-449	1540	9	u.s	u.s	PROPN
ftr-449	1540	10	.	.	PROPN
ftr-449	1540	11	316	316	NUM
ftr-449	1540	12	,	,	PUNCT
ftr-449	1540	13	324	324	NUM
ftr-449	1540	14	(	(	PUNCT
ftr-449	1540	15	1969	1969	NUM
ftr-449	1540	16	)	)	PUNCT
ftr-449	1540	17	.	.	PUNCT
ftr-449	1541	1	see	see	VERB
ftr-449	1541	2	also	also	ADV
ftr-449	1541	3	supra	supra	PROPN
ftr-449	1541	4	note	note	PROPN
ftr-449	1541	5	176	176	NUM
ftr-449	1541	6	.	.	PUNCT
ftr-449	1541	7	260	260	NUM
ftr-449	1541	8	.	.	PUNCT
ftr-449	1542	1	although	although	SCONJ
ftr-449	1542	2	a	a	DET
ftr-449	1542	3	definitive	definitive	ADJ
ftr-449	1542	4	answer	answer	NOUN
ftr-449	1542	5	of	of	ADP
ftr-449	1542	6	this	this	DET
ftr-449	1542	7	question	question	NOUN
ftr-449	1542	8	is	be	AUX
ftr-449	1542	9	beyond	beyond	ADP
ftr-449	1542	10	the	the	DET
ftr-449	1542	11	scope	scope	NOUN
ftr-449	1542	12	of	of	ADP
ftr-449	1542	13	this	this	DET
ftr-449	1542	14	article	article	NOUN
ftr-449	1542	15	,	,	PUNCT
ftr-449	1542	16	use	use	NOUN
ftr-449	1542	17	of	of	ADP
ftr-449	1542	18	the	the	DET
ftr-449	1542	19	reciprocal	reciprocal	ADJ
ftr-449	1542	20	trust	trust	NOUN
ftr-449	1542	21	doctrine	doctrine	NOUN
ftr-449	1542	22	may	may	AUX
ftr-449	1542	23	also	also	ADV
ftr-449	1542	24	resolve	resolve	VERB
ftr-449	1542	25	the	the	DET
ftr-449	1542	26	income	income	NOUN
ftr-449	1542	27	tax	tax	NOUN
ftr-449	1542	28	treatment	treatment	NOUN
ftr-449	1542	29	of	of	ADP
ftr-449	1542	30	a	a	DET
ftr-449	1542	31	spousal	spousal	NOUN
ftr-449	1542	32	will	will	AUX
ftr-449	1542	33	election	election	VERB
ftr-449	1542	34	.	.	PUNCT
ftr-449	1543	1	since	since	SCONJ
ftr-449	1543	2	the	the	DET
ftr-449	1543	3	values	value	NOUN
ftr-449	1543	4	of	of	ADP
ftr-449	1543	5	w	w	PROPN
ftr-449	1543	6	's	's	PART
ftr-449	1543	7	share	share	NOUN
ftr-449	1543	8	and	and	CCONJ
ftr-449	1543	9	h	h	NOUN
ftr-449	1543	10	's	's	PART
ftr-449	1543	11	share	share	NOUN
ftr-449	1543	12	that	that	PRON
ftr-449	1543	13	are	be	AUX
ftr-449	1543	14	exchanged	exchange	VERB
ftr-449	1543	15	for	for	ADP
ftr-449	1543	16	each	each	DET
ftr-449	1543	17	other	other	ADJ
ftr-449	1543	18	are	be	AUX
ftr-449	1543	19	equal	equal	ADJ
ftr-449	1543	20	,	,	PUNCT
ftr-449	1543	21	and	and	CCONJ
ftr-449	1543	22	since	since	SCONJ
ftr-449	1543	23	each	each	PRON
ftr-449	1543	24	of	of	ADP
ftr-449	1543	25	these	these	DET
ftr-449	1543	26	shares	share	NOUN
ftr-449	1543	27	acquires	acquire	VERB
ftr-449	1543	28	the	the	DET
ftr-449	1543	29	same	same	ADJ
ftr-449	1543	30	basis	basis	NOUN
ftr-449	1543	31	,	,	PUNCT
ftr-449	1543	32	that	that	ADV
ftr-449	1543	33	is	is	ADV
ftr-449	1543	34	,	,	PUNCT
ftr-449	1543	35	their	their	PRON
ftr-449	1543	36	values	value	NOUN
ftr-449	1543	37	on	on	ADP
ftr-449	1543	38	the	the	DET
ftr-449	1543	39	day	day	NOUN
ftr-449	1543	40	of	of	ADP
ftr-449	1543	41	19991	19991	NUM
ftr-449	1543	42	florida	florida	PROPN
ftr-449	1543	43	tax	tax	PROPN
ftr-449	1543	44	review	review	NOUN
ftr-449	1543	45	however	however	ADV
ftr-449	1543	46	,	,	PUNCT
ftr-449	1543	47	there	there	PRON
ftr-449	1543	48	will	will	AUX
ftr-449	1543	49	be	be	AUX
ftr-449	1543	50	cases	case	NOUN
ftr-449	1543	51	where	where	SCONJ
ftr-449	1543	52	the	the	DET
ftr-449	1543	53	"	"	PUNCT
ftr-449	1543	54	fragmented	fragmented	ADJ
ftr-449	1543	55	"	"	PUNCT
ftr-449	1543	56	approach	approach	NOUN
ftr-449	1543	57	of	of	ADP
ftr-449	1543	58	the	the	DET
ftr-449	1543	59	current	current	ADJ
ftr-449	1543	60	law	law	NOUN
ftr-449	1543	61	better	well	ADV
ftr-449	1543	62	fits	fit	VERB
ftr-449	1543	63	the	the	DET
ftr-449	1543	64	facts	fact	NOUN
ftr-449	1543	65	of	of	ADP
ftr-449	1543	66	a	a	DET
ftr-449	1543	67	spousal	spousal	NOUN
ftr-449	1543	68	will	will	AUX
ftr-449	1543	69	election	election	VERB
ftr-449	1543	70	than	than	ADP
ftr-449	1543	71	the	the	DET
ftr-449	1543	72	"	"	PUNCT
ftr-449	1543	73	unitary	unitary	ADJ
ftr-449	1543	74	"	"	PUNCT
ftr-449	1543	75	approach	approach	NOUN
ftr-449	1543	76	of	of	ADP
ftr-449	1543	77	the	the	DET
ftr-449	1543	78	reciprocal	reciprocal	ADJ
ftr-449	1543	79	trust	trust	NOUN
ftr-449	1543	80	doctrine	doctrine	NOUN
ftr-449	1543	81	.	.	PUNCT
ftr-449	1544	1	consider	consider	VERB
ftr-449	1544	2	the	the	DET
ftr-449	1544	3	case	case	NOUN
ftr-449	1544	4	where	where	SCONJ
ftr-449	1544	5	w	w	NOUN
ftr-449	1544	6	is	be	AUX
ftr-449	1544	7	indifferent	indifferent	ADJ
ftr-449	1544	8	,	,	PUNCT
ftr-449	1544	9	or	or	CCONJ
ftr-449	1544	10	even	even	ADV
ftr-449	1544	11	antagonistic	antagonistic	ADJ
ftr-449	1544	12	,	,	PUNCT
ftr-449	1544	13	toward	toward	ADP
ftr-449	1544	14	c	c	X
ftr-449	1544	15	,	,	PUNCT
ftr-449	1544	16	h	h	PROPN
ftr-449	1544	17	's	's	PART
ftr-449	1544	18	child	child	NOUN
ftr-449	1544	19	by	by	ADP
ftr-449	1544	20	a	a	DET
ftr-449	1544	21	prior	prior	ADJ
ftr-449	1544	22	marriage	marriage	NOUN
ftr-449	1544	23	,	,	PUNCT
ftr-449	1544	24	but	but	CCONJ
ftr-449	1544	25	allows	allow	VERB
ftr-449	1544	26	her	her	PRON
ftr-449	1544	27	property	property	NOUN
ftr-449	1544	28	to	to	PART
ftr-449	1544	29	pass	pass	VERB
ftr-449	1544	30	under	under	ADP
ftr-449	1544	31	h	h	PROPN
ftr-449	1544	32	's	's	PART
ftr-449	1544	33	will	will	NOUN
ftr-449	1544	34	because	because	SCONJ
ftr-449	1544	35	the	the	DET
ftr-449	1544	36	life	life	NOUN
ftr-449	1544	37	estate	estate	NOUN
ftr-449	1544	38	she	she	PRON
ftr-449	1544	39	receives	receive	VERB
ftr-449	1544	40	in	in	ADP
ftr-449	1544	41	h	h	PROPN
ftr-449	1544	42	trust	trust	NOUN
ftr-449	1544	43	is	be	AUX
ftr-449	1544	44	worth	worth	ADJ
ftr-449	1544	45	substantially	substantially	ADV
ftr-449	1544	46	more	more	ADJ
ftr-449	1544	47	than	than	ADP
ftr-449	1544	48	the	the	DET
ftr-449	1544	49	remainder	remainder	NOUN
ftr-449	1544	50	she	she	PRON
ftr-449	1544	51	gives	give	VERB
ftr-449	1544	52	to	to	ADP
ftr-449	1544	53	c	c	NOUN
ftr-449	1544	54	in	in	ADP
ftr-449	1544	55	her	her	PRON
ftr-449	1544	56	trust	trust	NOUN
ftr-449	1544	57	.	.	PUNCT
ftr-449	1545	1	clearly	clearly	ADV
ftr-449	1545	2	,	,	PUNCT
ftr-449	1545	3	the	the	DET
ftr-449	1545	4	fragmented	fragmented	ADJ
ftr-449	1545	5	approach	approach	NOUN
ftr-449	1545	6	better	well	ADV
ftr-449	1545	7	explains	explain	VERB
ftr-449	1545	8	what	what	PRON
ftr-449	1545	9	is	be	AUX
ftr-449	1545	10	happening	happen	VERB
ftr-449	1545	11	here	here	ADV
ftr-449	1545	12	than	than	ADP
ftr-449	1545	13	the	the	DET
ftr-449	1545	14	unitary	unitary	ADJ
ftr-449	1545	15	approach	approach	NOUN
ftr-449	1545	16	.	.	PUNCT
ftr-449	1546	1	in	in	ADP
ftr-449	1546	2	this	this	DET
ftr-449	1546	3	case	case	NOUN
ftr-449	1546	4	,	,	PUNCT
ftr-449	1546	5	w	w	PROPN
ftr-449	1546	6	should	should	AUX
ftr-449	1546	7	be	be	AUX
ftr-449	1546	8	allowed	allow	VERB
ftr-449	1546	9	,	,	PUNCT
ftr-449	1546	10	as	as	ADP
ftr-449	1546	11	under	under	ADP
ftr-449	1546	12	current	current	ADJ
ftr-449	1546	13	law	law	NOUN
ftr-449	1546	14	,	,	PUNCT
ftr-449	1546	15	to	to	PART
ftr-449	1546	16	offset	offset	VERB
ftr-449	1546	17	the	the	DET
ftr-449	1546	18	amount	amount	NOUN
ftr-449	1546	19	of	of	ADP
ftr-449	1546	20	her	her	PRON
ftr-449	1546	21	"	"	PUNCT
ftr-449	1546	22	gift	gift	NOUN
ftr-449	1546	23	"	"	PUNCT
ftr-449	1546	24	to	to	ADP
ftr-449	1546	25	c	c	NOUN
ftr-449	1546	26	by	by	ADP
ftr-449	1546	27	the	the	DET
ftr-449	1546	28	value	value	NOUN
ftr-449	1546	29	of	of	ADP
ftr-449	1546	30	the	the	DET
ftr-449	1546	31	life	life	NOUN
ftr-449	1546	32	estate	estate	NOUN
ftr-449	1546	33	she	she	PRON
ftr-449	1546	34	receives	receive	VERB
ftr-449	1546	35	in	in	ADP
ftr-449	1546	36	h	h	NOUN
ftr-449	1546	37	's	's	PART
ftr-449	1546	38	property	property	NOUN
ftr-449	1546	39	.	.	PUNCT
ftr-449	1547	1	here	here	ADV
ftr-449	1547	2	,	,	PUNCT
ftr-449	1547	3	w	w	PROPN
ftr-449	1547	4	's	's	PART
ftr-449	1547	5	receipt	receipt	NOUN
ftr-449	1547	6	of	of	ADP
ftr-449	1547	7	that	that	DET
ftr-449	1547	8	life	life	NOUN
ftr-449	1547	9	estate	estate	NOUN
ftr-449	1547	10	constitutes	constitute	VERB
ftr-449	1547	11	the	the	DET
ftr-449	1547	12	real	real	ADJ
ftr-449	1547	13	"	"	PUNCT
ftr-449	1547	14	consideration	consideration	NOUN
ftr-449	1547	15	"	"	PUNCT
ftr-449	1547	16	for	for	ADP
ftr-449	1547	17	her	her	PRON
ftr-449	1547	18	relinquishment	relinquishment	NOUN
ftr-449	1547	19	of	of	ADP
ftr-449	1547	20	the	the	DET
ftr-449	1547	21	remainder	remainder	NOUN
ftr-449	1547	22	to	to	ADP
ftr-449	1547	23	c.	c.	PROPN
ftr-449	1547	24	likewise	likewise	ADV
ftr-449	1547	25	,	,	PUNCT
ftr-449	1547	26	the	the	DET
ftr-449	1547	27	value	value	NOUN
ftr-449	1547	28	of	of	ADP
ftr-449	1547	29	w	w	PROPN
ftr-449	1547	30	's	's	PART
ftr-449	1547	31	life	life	NOUN
ftr-449	1547	32	estate	estate	NOUN
ftr-449	1547	33	in	in	ADP
ftr-449	1547	34	h	h	PROPN
ftr-449	1547	35	trust	trust	NOUN
ftr-449	1547	36	constitutes	constitute	VERB
ftr-449	1547	37	"	"	PUNCT
ftr-449	1547	38	consideration	consideration	NOUN
ftr-449	1547	39	"	"	PUNCT
ftr-449	1547	40	for	for	ADP
ftr-449	1547	41	purposes	purpose	NOUN
ftr-449	1547	42	of	of	ADP
ftr-449	1547	43	the	the	DET
ftr-449	1547	44	section	section	NOUN
ftr-449	1547	45	2043	2043	NUM
ftr-449	1547	46	offset	offset	NOUN
ftr-449	1547	47	.	.	PUNCT
ftr-449	1548	1	again	again	ADV
ftr-449	1548	2	this	this	DET
ftr-449	1548	3	result	result	NOUN
ftr-449	1548	4	conforms	conform	VERB
ftr-449	1548	5	to	to	ADP
ftr-449	1548	6	the	the	DET
ftr-449	1548	7	existing	exist	VERB
ftr-449	1548	8	law	law	NOUN
ftr-449	1548	9	.	.	PUNCT
ftr-449	1549	1	however	however	ADV
ftr-449	1549	2	,	,	PUNCT
ftr-449	1549	3	the	the	DET
ftr-449	1549	4	adequacy	adequacy	NOUN
ftr-449	1549	5	of	of	ADP
ftr-449	1549	6	the	the	DET
ftr-449	1549	7	consideration	consideration	NOUN
ftr-449	1549	8	w	w	NOUN
ftr-449	1549	9	received	receive	VERB
ftr-449	1549	10	(	(	PUNCT
ftr-449	1549	11	i.e.	i.e.	X
ftr-449	1549	12	,	,	PUNCT
ftr-449	1549	13	her	her	PRON
ftr-449	1549	14	life	life	NOUN
ftr-449	1549	15	estate	estate	NOUN
ftr-449	1549	16	in	in	ADP
ftr-449	1549	17	h	h	PROPN
ftr-449	1549	18	trust	trust	PROPN
ftr-449	1549	19	)	)	PUNCT
ftr-449	1549	20	should	should	AUX
ftr-449	1549	21	be	be	AUX
ftr-449	1549	22	measured	measure	VERB
ftr-449	1549	23	against	against	ADP
ftr-449	1549	24	the	the	DET
ftr-449	1549	25	value	value	NOUN
ftr-449	1549	26	of	of	ADP
ftr-449	1549	27	the	the	DET
ftr-449	1549	28	remainder	remainder	NOUN
ftr-449	1549	29	she	she	PRON
ftr-449	1549	30	gives	give	VERB
ftr-449	1549	31	to	to	ADP
ftr-449	1549	32	c	c	PROPN
ftr-449	1549	33	and	and	CCONJ
ftr-449	1549	34	not	not	PART
ftr-449	1549	35	the	the	DET
ftr-449	1549	36	value	value	NOUN
ftr-449	1549	37	of	of	ADP
ftr-449	1549	38	the	the	DET
ftr-449	1549	39	property	property	NOUN
ftr-449	1549	40	w	w	NOUN
ftr-449	1549	41	places	place	NOUN
ftr-449	1549	42	in	in	ADP
ftr-449	1549	43	w	w	PROPN
ftr-449	1549	44	trust	trust	NOUN
ftr-449	1549	45	in	in	ADP
ftr-449	1549	46	determining	determine	VERB
ftr-449	1549	47	whether	whether	SCONJ
ftr-449	1549	48	the	the	DET
ftr-449	1549	49	exclusion	exclusion	NOUN
ftr-449	1549	50	from	from	ADP
ftr-449	1549	51	section	section	NOUN
ftr-449	1549	52	2036	2036	NUM
ftr-449	1549	53	applies	apply	VERB
ftr-449	1549	54	.	.	PUNCT
ftr-449	1550	1	to	to	ADP
ftr-449	1550	2	this	this	DET
ftr-449	1550	3	limited	limited	ADJ
ftr-449	1550	4	extent	extent	NOUN
ftr-449	1550	5	,	,	PUNCT
ftr-449	1550	6	the	the	DET
ftr-449	1550	7	holdings	holding	NOUN
ftr-449	1550	8	of	of	ADP
ftr-449	1550	9	the	the	DET
ftr-449	1550	10	d'ambrosio	d'ambrosio	PROPN
ftr-449	1550	11	trilogy	trilogy	NOUN
ftr-449	1550	12	should	should	AUX
ftr-449	1550	13	change	change	VERB
ftr-449	1550	14	the	the	DET
ftr-449	1550	15	existing	exist	VERB
ftr-449	1550	16	law	law	NOUN
ftr-449	1550	17	in	in	ADP
ftr-449	1550	18	spousal	spousal	NOUN
ftr-449	1550	19	elections	election	NOUN
ftr-449	1550	20	.	.	PUNCT
ftr-449	1551	1	the	the	DET
ftr-449	1551	2	cases	case	NOUN
ftr-449	1551	3	where	where	SCONJ
ftr-449	1551	4	the	the	DET
ftr-449	1551	5	fragmented	fragmented	ADJ
ftr-449	1551	6	approach	approach	NOUN
ftr-449	1551	7	applies	apply	VERB
ftr-449	1551	8	should	should	AUX
ftr-449	1551	9	be	be	AUX
ftr-449	1551	10	few	few	ADJ
ftr-449	1551	11	in	in	ADP
ftr-449	1551	12	number	number	NOUN
ftr-449	1551	13	.	.	PUNCT
ftr-449	1552	1	since	since	SCONJ
ftr-449	1552	2	the	the	DET
ftr-449	1552	3	normal	normal	ADJ
ftr-449	1552	4	desire	desire	NOUN
ftr-449	1552	5	of	of	ADP
ftr-449	1552	6	every	every	DET
ftr-449	1552	7	parent	parent	NOUN
ftr-449	1552	8	is	be	AUX
ftr-449	1552	9	to	to	PART
ftr-449	1552	10	benefit	benefit	VERB
ftr-449	1552	11	her	her	PRON
ftr-449	1552	12	children	child	NOUN
ftr-449	1552	13	,	,	PUNCT
ftr-449	1552	14	there	there	PRON
ftr-449	1552	15	should	should	AUX
ftr-449	1552	16	be	be	AUX
ftr-449	1552	17	a	a	DET
ftr-449	1552	18	strong	strong	ADJ
ftr-449	1552	19	presumption	presumption	NOUN
ftr-449	1552	20	that	that	SCONJ
ftr-449	1552	21	the	the	DET
ftr-449	1552	22	parent	parent	NOUN
ftr-449	1552	23	's	's	PART
ftr-449	1552	24	decision	decision	NOUN
ftr-449	1552	25	to	to	PART
ftr-449	1552	26	accede	accede	VERB
ftr-449	1552	27	to	to	ADP
ftr-449	1552	28	the	the	DET
ftr-449	1552	29	election	election	NOUN
ftr-449	1552	30	was	be	AUX
ftr-449	1552	31	partially	partially	ADV
ftr-449	1552	32	motivated	motivate	VERB
ftr-449	1552	33	by	by	ADP
ftr-449	1552	34	the	the	DET
ftr-449	1552	35	benefits	benefit	NOUN
ftr-449	1552	36	it	it	PRON
ftr-449	1552	37	conferred	confer	VERB
ftr-449	1552	38	on	on	ADP
ftr-449	1552	39	her	her	PRON
ftr-449	1552	40	children	child	NOUN
ftr-449	1552	41	.	.	PUNCT
ftr-449	1553	1	other	other	ADJ
ftr-449	1553	2	reasons	reason	NOUN
ftr-449	1553	3	for	for	ADP
ftr-449	1553	4	a	a	DET
ftr-449	1553	5	strong	strong	ADJ
ftr-449	1553	6	presumption	presumption	NOUN
ftr-449	1553	7	in	in	ADP
ftr-449	1553	8	favor	favor	NOUN
ftr-449	1553	9	of	of	ADP
ftr-449	1553	10	the	the	DET
ftr-449	1553	11	unitary	unitary	ADJ
ftr-449	1553	12	approach	approach	NOUN
ftr-449	1553	13	are	be	AUX
ftr-449	1553	14	the	the	DET
ftr-449	1553	15	high	high	ADJ
ftr-449	1553	16	likelihood	likelihood	NOUN
ftr-449	1553	17	that	that	SCONJ
ftr-449	1553	18	the	the	DET
ftr-449	1553	19	spousal	spousal	NOUN
ftr-449	1553	20	election	election	NOUN
ftr-449	1553	21	device	device	NOUN
ftr-449	1553	22	will	will	AUX
ftr-449	1553	23	be	be	AUX
ftr-449	1553	24	used	use	VERB
ftr-449	1553	25	for	for	ADP
ftr-449	1553	26	tax	tax	NOUN
ftr-449	1553	27	avoidance	avoidance	NOUN
ftr-449	1553	28	;	;	PUNCT
ftr-449	1553	29	the	the	DET
ftr-449	1553	30	difficulty	difficulty	NOUN
ftr-449	1553	31	of	of	ADP
ftr-449	1553	32	determining	determine	VERB
ftr-449	1553	33	the	the	DET
ftr-449	1553	34	intent	intent	NOUN
ftr-449	1553	35	of	of	ADP
ftr-449	1553	36	deceased	deceased	ADJ
ftr-449	1553	37	persons	person	NOUN
ftr-449	1553	38	to	to	ADP
ftr-449	1553	39	transactions	transaction	NOUN
ftr-449	1553	40	that	that	PRON
ftr-449	1553	41	may	may	AUX
ftr-449	1553	42	have	have	AUX
ftr-449	1553	43	occurred	occur	VERB
ftr-449	1553	44	many	many	ADJ
ftr-449	1553	45	years	year	NOUN
ftr-449	1553	46	before	before	ADV
ftr-449	1553	47	;	;	PUNCT
ftr-449	1553	48	and	and	CCONJ
ftr-449	1553	49	the	the	DET
ftr-449	1553	50	fact	fact	NOUN
ftr-449	1553	51	that	that	SCONJ
ftr-449	1553	52	parties	party	NOUN
ftr-449	1553	53	in	in	ADP
ftr-449	1553	54	an	an	DET
ftr-449	1553	55	intrafamily	intrafamily	ADJ
ftr-449	1553	56	transactions	transaction	NOUN
ftr-449	1553	57	rarely	rarely	ADV
ftr-449	1553	58	deal	deal	VERB
ftr-449	1553	59	with	with	ADP
ftr-449	1553	60	each	each	DET
ftr-449	1553	61	other	other	ADJ
ftr-449	1553	62	on	on	ADP
ftr-449	1553	63	a	a	DET
ftr-449	1553	64	conscious	conscious	ADJ
ftr-449	1553	65	arm	arm	NOUN
ftr-449	1553	66	's	's	PART
ftr-449	1553	67	length	length	NOUN
ftr-449	1553	68	basis	basis	NOUN
ftr-449	1553	69	.	.	PUNCT
ftr-449	1554	1	the	the	DET
ftr-449	1554	2	same	same	ADJ
ftr-449	1554	3	factors	factor	NOUN
ftr-449	1554	4	that	that	PRON
ftr-449	1554	5	led	lead	VERB
ftr-449	1554	6	the	the	DET
ftr-449	1554	7	supreme	supreme	PROPN
ftr-449	1554	8	court	court	PROPN
ftr-449	1554	9	to	to	PART
ftr-449	1554	10	relieve	relieve	VERB
ftr-449	1554	11	the	the	DET
ftr-449	1554	12	government	government	NOUN
ftr-449	1554	13	of	of	ADP
ftr-449	1554	14	the	the	DET
ftr-449	1554	15	need	need	NOUN
ftr-449	1554	16	to	to	PART
ftr-449	1554	17	prove	prove	VERB
ftr-449	1554	18	a	a	DET
ftr-449	1554	19	bargained	bargain	VERB
ftr-449	1554	20	-	-	PUNCT
ftr-449	1554	21	for	for	ADP
ftr-449	1554	22	,	,	PUNCT
ftr-449	1554	23	quid	quid	ADJ
ftr-449	1554	24	pro	pro	X
ftr-449	1554	25	quo	quo	NOUN
ftr-449	1554	26	consideration	consideration	NOUN
ftr-449	1554	27	before	before	ADP
ftr-449	1554	28	invoking	invoke	VERB
ftr-449	1554	29	the	the	DET
ftr-449	1554	30	reciprocal	reciprocal	ADJ
ftr-449	1554	31	trust	trust	NOUN
ftr-449	1554	32	doctrine	doctrine	NOUN
ftr-449	1554	33	support	support	VERB
ftr-449	1554	34	a	a	DET
ftr-449	1554	35	strong	strong	ADJ
ftr-449	1554	36	presumption	presumption	NOUN
ftr-449	1554	37	here.26	here.26	NOUN
ftr-449	1554	38	'	'	PUNCT
ftr-449	1554	39	to	to	PART
ftr-449	1554	40	invoke	invoke	VERB
ftr-449	1554	41	the	the	DET
ftr-449	1554	42	fragmented	fragmented	ADJ
ftr-449	1554	43	approach	approach	NOUN
ftr-449	1554	44	,	,	PUNCT
ftr-449	1554	45	w	w	PROPN
ftr-449	1554	46	's	's	PART
ftr-449	1554	47	estate	estate	NOUN
ftr-449	1554	48	should	should	AUX
ftr-449	1554	49	be	be	AUX
ftr-449	1554	50	required	require	VERB
ftr-449	1554	51	to	to	PART
ftr-449	1554	52	show	show	VERB
ftr-449	1554	53	by	by	ADP
ftr-449	1554	54	clear	clear	ADJ
ftr-449	1554	55	and	and	CCONJ
ftr-449	1554	56	convincing	convincing	ADJ
ftr-449	1554	57	evidence	evidence	NOUN
ftr-449	1554	58	that	that	SCONJ
ftr-449	1554	59	w	w	PROPN
ftr-449	1554	60	's	's	PART
ftr-449	1554	61	decision	decision	NOUN
ftr-449	1554	62	to	to	PART
ftr-449	1554	63	allow	allow	VERB
ftr-449	1554	64	her	her	PRON
ftr-449	1554	65	property	property	NOUN
ftr-449	1554	66	to	to	PART
ftr-449	1554	67	pass	pass	VERB
ftr-449	1554	68	under	under	ADP
ftr-449	1554	69	h	h	PROPN
ftr-449	1554	70	's	's	PART
ftr-449	1554	71	will	will	AUX
ftr-449	1554	72	was	be	AUX
ftr-449	1554	73	not	not	PART
ftr-449	1554	74	influenced	influence	VERB
ftr-449	1554	75	by	by	ADP
ftr-449	1554	76	h	h	NOUN
ftr-449	1554	77	's	's	PART
ftr-449	1554	78	designation	designation	NOUN
ftr-449	1554	79	of	of	ADP
ftr-449	1554	80	c	c	PROPN
ftr-449	1554	81	as	as	ADP
ftr-449	1554	82	the	the	DET
ftr-449	1554	83	remainderman.262	remainderman.262	NOUN
ftr-449	1554	84	whenever	whenever	SCONJ
ftr-449	1554	85	courts	court	NOUN
ftr-449	1554	86	are	be	AUX
ftr-449	1554	87	called	call	VERB
ftr-449	1554	88	on	on	ADP
ftr-449	1554	89	to	to	PART
ftr-449	1554	90	determine	determine	VERB
ftr-449	1554	91	subjective	subjective	ADJ
ftr-449	1554	92	intent	intent	NOUN
ftr-449	1554	93	,	,	PUNCT
ftr-449	1554	94	h	h	NOUN
ftr-449	1554	95	's	's	PART
ftr-449	1554	96	death	death	NOUN
ftr-449	1554	97	(	(	PUNCT
ftr-449	1554	98	or	or	CCONJ
ftr-449	1554	99	the	the	DET
ftr-449	1554	100	alternate	alternate	ADJ
ftr-449	1554	101	valuation	valuation	NOUN
ftr-449	1554	102	date	date	NOUN
ftr-449	1554	103	)	)	PUNCT
ftr-449	1554	104	,	,	PUNCT
ftr-449	1554	105	see	see	VERB
ftr-449	1554	106	irc	irc	PROPN
ftr-449	1554	107	§	§	PROPN
ftr-449	1554	108	1014(b)(6	1014(b)(6	NUM
ftr-449	1554	109	)	)	PUNCT
ftr-449	1554	110	,	,	PUNCT
ftr-449	1554	111	the	the	DET
ftr-449	1554	112	deemed	deem	VERB
ftr-449	1554	113	exchange	exchange	NOUN
ftr-449	1554	114	of	of	ADP
ftr-449	1554	115	the	the	DET
ftr-449	1554	116	two	two	NUM
ftr-449	1554	117	shares	share	NOUN
ftr-449	1554	118	should	should	AUX
ftr-449	1554	119	not	not	PART
ftr-449	1554	120	produce	produce	VERB
ftr-449	1554	121	any	any	DET
ftr-449	1554	122	significant	significant	ADJ
ftr-449	1554	123	amount	amount	NOUN
ftr-449	1554	124	of	of	ADP
ftr-449	1554	125	taxable	taxable	ADJ
ftr-449	1554	126	gain	gain	NOUN
ftr-449	1554	127	.	.	PUNCT
ftr-449	1555	1	261	261	X
ftr-449	1555	2	.	.	PUNCT
ftr-449	1555	3	see	see	VERB
ftr-449	1555	4	supra	supra	PROPN
ftr-449	1555	5	text	text	NOUN
ftr-449	1555	6	accompanying	accompany	VERB
ftr-449	1555	7	notes	note	NOUN
ftr-449	1555	8	237	237	NUM
ftr-449	1555	9	-	-	SYM
ftr-449	1555	10	39	39	NUM
ftr-449	1555	11	.	.	PUNCT
ftr-449	1556	1	262	262	NUM
ftr-449	1556	2	.	.	PUNCT
ftr-449	1557	1	the	the	DET
ftr-449	1557	2	suggested	suggest	VERB
ftr-449	1557	3	presumption	presumption	NOUN
ftr-449	1557	4	is	be	AUX
ftr-449	1557	5	analogous	analogous	ADJ
ftr-449	1557	6	to	to	ADP
ftr-449	1557	7	the	the	DET
ftr-449	1557	8	rule	rule	NOUN
ftr-449	1557	9	applicable	applicable	ADJ
ftr-449	1557	10	to	to	ADP
ftr-449	1557	11	divorce	divorce	NOUN
ftr-449	1557	12	settlements	settlement	NOUN
ftr-449	1557	13	that	that	PRON
ftr-449	1557	14	provide	provide	VERB
ftr-449	1557	15	benefits	benefit	NOUN
ftr-449	1557	16	to	to	ADP
ftr-449	1557	17	the	the	DET
ftr-449	1557	18	payor	payor	NOUN
ftr-449	1557	19	's	's	PART
ftr-449	1557	20	adult	adult	NOUN
ftr-449	1557	21	children	child	NOUN
ftr-449	1557	22	.	.	PUNCT
ftr-449	1558	1	the	the	DET
ftr-449	1558	2	irs	irs	PROPN
ftr-449	1558	3	and	and	CCONJ
ftr-449	1558	4	the	the	DET
ftr-449	1558	5	courts	court	NOUN
ftr-449	1558	6	treat	treat	VERB
ftr-449	1558	7	such	such	ADJ
ftr-449	1558	8	benefits	benefit	NOUN
ftr-449	1558	9	as	as	ADP
ftr-449	1558	10	gifts	gift	NOUN
ftr-449	1558	11	by	by	ADP
ftr-449	1558	12	the	the	DET
ftr-449	1558	13	payor	payor	NOUN
ftr-449	1558	14	spouse	spouse	NOUN
ftr-449	1558	15	,	,	PUNCT
ftr-449	1558	16	unless	unless	SCONJ
ftr-449	1558	17	he	he	PRON
ftr-449	1558	18	can	can	AUX
ftr-449	1558	19	prove	prove	VERB
ftr-449	1558	20	otherwise	otherwise	ADV
ftr-449	1558	21	.	.	PUNCT
ftr-449	1559	1	see	see	VERB
ftr-449	1559	2	spruance	spruance	NOUN
ftr-449	1559	3	v.	v.	PROPN
ftr-449	1559	4	commissioner	commissioner	NOUN
ftr-449	1559	5	,	,	PUNCT
ftr-449	1559	6	60	60	NUM
ftr-449	1559	7	t.c	t.c	PROPN
ftr-449	1559	8	.	.	PROPN
ftr-449	1559	9	141	141	NUM
ftr-449	1559	10	(	(	PUNCT
ftr-449	1559	11	1973	1973	NUM
ftr-449	1559	12	)	)	PUNCT
ftr-449	1559	13	;	;	PUNCT
ftr-449	1559	14	rev	rev	PROPN
ftr-449	1559	15	.	.	PROPN
ftr-449	1560	1	rul	rul	PROPN
ftr-449	1560	2	.	.	PUNCT
ftr-449	1561	1	77	77	NUM
ftr-449	1561	2	-	-	SYM
ftr-449	1561	3	314	314	NUM
ftr-449	1561	4	,	,	PUNCT
ftr-449	1561	5	1977	1977	NUM
ftr-449	1561	6	-	-	SYM
ftr-449	1561	7	2	2	NUM
ftr-449	1561	8	c.b	c.b	PROPN
ftr-449	1561	9	.	.	PROPN
ftr-449	1561	10	349	349	NUM
ftr-449	1561	11	.	.	PUNCT
ftr-449	1562	1	[	[	X
ftr-449	1562	2	vol	vol	NOUN
ftr-449	1562	3	.	.	NOUN
ftr-449	1562	4	4:8	4:8	NUM
ftr-449	1562	5	estate	estate	NOUN
ftr-449	1562	6	and	and	CCONJ
ftr-449	1562	7	git	git	NOUN
ftr-449	1562	8	tax	tax	NOUN
ftr-449	1562	9	effects	effect	NOUN
ftr-449	1562	10	of	of	ADP
ftr-449	1562	11	selling	sell	VERB
ftr-449	1562	12	a	a	DET
ftr-449	1562	13	remainder	remainder	NOUN
ftr-449	1562	14	they	they	PRON
ftr-449	1562	15	necessarily	necessarily	ADV
ftr-449	1562	16	place	place	VERB
ftr-449	1562	17	great	great	ADJ
ftr-449	1562	18	weight	weight	NOUN
ftr-449	1562	19	on	on	ADP
ftr-449	1562	20	objective	objective	ADJ
ftr-449	1562	21	factors	factor	NOUN
ftr-449	1562	22	in	in	ADP
ftr-449	1562	23	judging	judge	VERB
ftr-449	1562	24	the	the	DET
ftr-449	1562	25	genuineness	genuineness	NOUN
ftr-449	1562	26	of	of	ADP
ftr-449	1562	27	the	the	DET
ftr-449	1562	28	party	party	NOUN
ftr-449	1562	29	's	's	PART
ftr-449	1562	30	alleged	allege	VERB
ftr-449	1562	31	intent	intent	NOUN
ftr-449	1562	32	.	.	PUNCT
ftr-449	1563	1	3	3	NUM
ftr-449	1563	2	here	here	ADV
ftr-449	1563	3	,	,	PUNCT
ftr-449	1563	4	two	two	NUM
ftr-449	1563	5	objective	objective	ADJ
ftr-449	1563	6	showings	showing	NOUN
ftr-449	1563	7	should	should	AUX
ftr-449	1563	8	normally	normally	ADV
ftr-449	1563	9	be	be	AUX
ftr-449	1563	10	required	require	VERB
ftr-449	1563	11	.	.	PUNCT
ftr-449	1564	1	first	first	ADV
ftr-449	1564	2	,	,	PUNCT
ftr-449	1564	3	w	w	PROPN
ftr-449	1564	4	's	's	PART
ftr-449	1564	5	estate	estate	NOUN
ftr-449	1564	6	should	should	AUX
ftr-449	1564	7	be	be	AUX
ftr-449	1564	8	required	require	VERB
ftr-449	1564	9	to	to	PART
ftr-449	1564	10	show	show	VERB
ftr-449	1564	11	that	that	SCONJ
ftr-449	1564	12	iv	iv	NUM
ftr-449	1564	13	was	be	AUX
ftr-449	1564	14	antagonistic	antagonistic	ADJ
ftr-449	1564	15	,	,	PUNCT
ftr-449	1564	16	or	or	CCONJ
ftr-449	1564	17	at	at	ADP
ftr-449	1564	18	least	least	ADJ
ftr-449	1564	19	indifferent	indifferent	ADJ
ftr-449	1564	20	,	,	PUNCT
ftr-449	1564	21	to	to	ADP
ftr-449	1564	22	the	the	DET
ftr-449	1564	23	remaindermen	remainderman	NOUN
ftr-449	1564	24	designated	designate	VERB
ftr-449	1564	25	in	in	ADP
ftr-449	1564	26	h	h	PROPN
ftr-449	1564	27	's	's	PART
ftr-449	1564	28	will	will	NOUN
ftr-449	1564	29	.	.	PUNCT
ftr-449	1565	1	this	this	PRON
ftr-449	1565	2	might	might	AUX
ftr-449	1565	3	be	be	AUX
ftr-449	1565	4	true	true	ADJ
ftr-449	1565	5	,	,	PUNCT
ftr-449	1565	6	for	for	ADP
ftr-449	1565	7	example	example	NOUN
ftr-449	1565	8	,	,	PUNCT
ftr-449	1565	9	where	where	SCONJ
ftr-449	1565	10	the	the	DET
ftr-449	1565	11	remaindermen	remainderman	NOUN
ftr-449	1565	12	were	be	AUX
ftr-449	1565	13	h	h	NOUN
ftr-449	1565	14	's	's	PART
ftr-449	1565	15	children	child	NOUN
ftr-449	1565	16	by	by	ADP
ftr-449	1565	17	a	a	DET
ftr-449	1565	18	prior	prior	ADJ
ftr-449	1565	19	marriage	marriage	NOUN
ftr-449	1565	20	.	.	PUNCT
ftr-449	1566	1	secondly	secondly	ADV
ftr-449	1566	2	,	,	PUNCT
ftr-449	1566	3	w	w	PROPN
ftr-449	1566	4	's	's	PART
ftr-449	1566	5	estate	estate	NOUN
ftr-449	1566	6	should	should	AUX
ftr-449	1566	7	be	be	AUX
ftr-449	1566	8	required	require	VERB
ftr-449	1566	9	to	to	PART
ftr-449	1566	10	show	show	VERB
ftr-449	1566	11	that	that	SCONJ
ftr-449	1566	12	iv	iv	NUM
ftr-449	1566	13	possessed	possess	VERB
ftr-449	1566	14	a	a	DET
ftr-449	1566	15	reasonable	reasonable	ADJ
ftr-449	1566	16	basis	basis	NOUN
ftr-449	1566	17	for	for	ADP
ftr-449	1566	18	believing	believe	VERB
ftr-449	1566	19	that	that	SCONJ
ftr-449	1566	20	her	her	PRON
ftr-449	1566	21	economic	economic	ADJ
ftr-449	1566	22	position	position	NOUN
ftr-449	1566	23	would	would	AUX
ftr-449	1566	24	be	be	AUX
ftr-449	1566	25	improved	improve	VERB
ftr-449	1566	26	by	by	ADP
ftr-449	1566	27	allowing	allow	VERB
ftr-449	1566	28	her	her	PRON
ftr-449	1566	29	property	property	NOUN
ftr-449	1566	30	to	to	PART
ftr-449	1566	31	pass	pass	VERB
ftr-449	1566	32	under	under	ADP
ftr-449	1566	33	h	h	PROPN
ftr-449	1566	34	's	's	PART
ftr-449	1566	35	will	will	NOUN
ftr-449	1566	36	.	.	PUNCT
ftr-449	1567	1	this	this	DET
ftr-449	1567	2	showing	showing	NOUN
ftr-449	1567	3	could	could	AUX
ftr-449	1567	4	be	be	AUX
ftr-449	1567	5	established	establish	VERB
ftr-449	1567	6	by	by	ADP
ftr-449	1567	7	use	use	NOUN
ftr-449	1567	8	of	of	ADP
ftr-449	1567	9	the	the	DET
ftr-449	1567	10	government	government	NOUN
ftr-449	1567	11	actuarial	actuarial	ADJ
ftr-449	1567	12	tables	table	NOUN
ftr-449	1567	13	or	or	CCONJ
ftr-449	1567	14	other	other	ADJ
ftr-449	1567	15	convincing	convincing	ADJ
ftr-449	1567	16	valuation	valuation	NOUN
ftr-449	1567	17	techniques	technique	NOUN
ftr-449	1567	18	.	.	PUNCT
ftr-449	1568	1	an	an	DET
ftr-449	1568	2	absolute	absolute	ADJ
ftr-449	1568	3	rule	rule	NOUN
ftr-449	1568	4	eliminating	eliminate	VERB
ftr-449	1568	5	the	the	DET
ftr-449	1568	6	need	need	NOUN
ftr-449	1568	7	to	to	PART
ftr-449	1568	8	determine	determine	VERB
ftr-449	1568	9	subjective	subjective	ADJ
ftr-449	1568	10	intent	intent	NOUN
ftr-449	1568	11	can	can	AUX
ftr-449	1568	12	not	not	PART
ftr-449	1568	13	be	be	AUX
ftr-449	1568	14	applied	apply	VERB
ftr-449	1568	15	in	in	ADP
ftr-449	1568	16	spousal	spousal	NOUN
ftr-449	1568	17	elections	election	NOUN
ftr-449	1568	18	.	.	PUNCT
ftr-449	1569	1	unlike	unlike	ADP
ftr-449	1569	2	the	the	DET
ftr-449	1569	3	situation	situation	NOUN
ftr-449	1569	4	in	in	ADP
ftr-449	1569	5	grace	grace	NOUN
ftr-449	1569	6	,	,	PUNCT
ftr-449	1569	7	w	w	PROPN
ftr-449	1569	8	's	's	PART
ftr-449	1569	9	estate	estate	NOUN
ftr-449	1569	10	is	be	AUX
ftr-449	1569	11	statutorily	statutorily	ADV
ftr-449	1569	12	entitled	entitle	VERB
ftr-449	1569	13	to	to	ADP
ftr-449	1569	14	an	an	DET
ftr-449	1569	15	estate	estate	NOUN
ftr-449	1569	16	tax	tax	NOUN
ftr-449	1569	17	offset	offset	NOUN
ftr-449	1569	18	or	or	CCONJ
ftr-449	1569	19	exclusion	exclusion	NOUN
ftr-449	1569	20	if	if	SCONJ
ftr-449	1569	21	it	it	PRON
ftr-449	1569	22	shows	show	VERB
ftr-449	1569	23	that	that	SCONJ
ftr-449	1569	24	w	w	PROPN
ftr-449	1569	25	's	's	PART
ftr-449	1569	26	receipt	receipt	NOUN
ftr-449	1569	27	of	of	ADP
ftr-449	1569	28	a	a	DET
ftr-449	1569	29	life	life	NOUN
ftr-449	1569	30	estate	estate	NOUN
ftr-449	1569	31	was	be	AUX
ftr-449	1569	32	the	the	DET
ftr-449	1569	33	inducement	inducement	NOUN
ftr-449	1569	34	for	for	ADP
ftr-449	1569	35	the	the	DET
ftr-449	1569	36	relinquishment	relinquishment	NOUN
ftr-449	1569	37	of	of	ADP
ftr-449	1569	38	the	the	DET
ftr-449	1569	39	remainder	remainder	NOUN
ftr-449	1569	40	in	in	ADP
ftr-449	1569	41	her	her	PRON
ftr-449	1569	42	property	property	NOUN
ftr-449	1569	43	.	.	PUNCT
ftr-449	1570	1	however	however	ADV
ftr-449	1570	2	,	,	PUNCT
ftr-449	1570	3	the	the	DET
ftr-449	1570	4	above	above	ADJ
ftr-449	1570	5	requirements	requirement	NOUN
ftr-449	1570	6	should	should	AUX
ftr-449	1570	7	make	make	VERB
ftr-449	1570	8	use	use	NOUN
ftr-449	1570	9	of	of	ADP
ftr-449	1570	10	this	this	DET
ftr-449	1570	11	approach	approach	NOUN
ftr-449	1570	12	administratively	administratively	ADV
ftr-449	1570	13	feasible	feasible	ADJ
ftr-449	1570	14	as	as	ADV
ftr-449	1570	15	well	well	ADV
ftr-449	1570	16	as	as	ADP
ftr-449	1570	17	satisfying	satisfy	VERB
ftr-449	1570	18	the	the	DET
ftr-449	1570	19	requirements	requirement	NOUN
ftr-449	1570	20	of	of	ADP
ftr-449	1570	21	the	the	DET
ftr-449	1570	22	law	law	NOUN
ftr-449	1570	23	.	.	PUNCT
ftr-449	1571	1	c.	c.	NOUN
ftr-449	1571	2	estate	estate	NOUN
ftr-449	1571	3	of	of	ADP
ftr-449	1571	4	magnin	magnin	PROPN
ftr-449	1571	5	,	,	PUNCT
ftr-449	1571	6	spousal	spousal	NOUN
ftr-449	1571	7	elections	election	NOUN
ftr-449	1571	8	and	and	CCONJ
ftr-449	1571	9	the	the	DET
ftr-449	1571	10	reciprocal	reciprocal	ADJ
ftr-449	1571	11	trust	trust	PROPN
ftr-449	1571	12	doctrine.-although	doctrine.-although	PROPN
ftr-449	1571	13	magniz264	magniz264	PROPN
ftr-449	1571	14	is	be	AUX
ftr-449	1571	15	not	not	PART
ftr-449	1571	16	technically	technically	ADV
ftr-449	1571	17	a	a	DET
ftr-449	1571	18	spousal	spousal	ADJ
ftr-449	1571	19	election	election	NOUN
ftr-449	1571	20	case	case	NOUN
ftr-449	1571	21	,	,	PUNCT
ftr-449	1571	22	analytically	analytically	ADV
ftr-449	1571	23	it	it	PRON
ftr-449	1571	24	involved	involve	VERB
ftr-449	1571	25	the	the	DET
ftr-449	1571	26	same	same	ADJ
ftr-449	1571	27	type	type	NOUN
ftr-449	1571	28	of	of	ADP
ftr-449	1571	29	exchange	exchange	NOUN
ftr-449	1571	30	.	.	PUNCT
ftr-449	1572	1	only	only	ADV
ftr-449	1572	2	the	the	DET
ftr-449	1572	3	identity	identity	NOUN
ftr-449	1572	4	of	of	ADP
ftr-449	1572	5	the	the	DET
ftr-449	1572	6	parties	party	NOUN
ftr-449	1572	7	differed	differ	VERB
ftr-449	1572	8	:	:	PUNCT
ftr-449	1572	9	the	the	DET
ftr-449	1572	10	exchange	exchange	NOUN
ftr-449	1572	11	occurred	occur	VERB
ftr-449	1572	12	between	between	ADP
ftr-449	1572	13	father	father	NOUN
ftr-449	1572	14	and	and	CCONJ
ftr-449	1572	15	son	son	NOUN
ftr-449	1572	16	rather	rather	ADV
ftr-449	1572	17	than	than	ADP
ftr-449	1572	18	husband	husband	NOUN
ftr-449	1572	19	and	and	CCONJ
ftr-449	1572	20	wife	wife	NOUN
ftr-449	1572	21	.	.	PUNCT
ftr-449	1573	1	consequently	consequently	ADV
ftr-449	1573	2	,	,	PUNCT
ftr-449	1573	3	the	the	DET
ftr-449	1573	4	ninth	ninth	PROPN
ftr-449	1573	5	's	's	PART
ftr-449	1573	6	circuit	circuit	NOUN
ftr-449	1573	7	's	's	PART
ftr-449	1573	8	decision	decision	NOUN
ftr-449	1573	9	to	to	PART
ftr-449	1573	10	apply	apply	VERB
ftr-449	1573	11	the	the	DET
ftr-449	1573	12	d'ambrosiowheeler	d'ambrosiowheeler	NOUN
ftr-449	1573	13	test	test	NOUN
ftr-449	1573	14	for	for	ADP
ftr-449	1573	15	"	"	PUNCT
ftr-449	1573	16	full	full	ADJ
ftr-449	1573	17	consideration	consideration	NOUN
ftr-449	1573	18	"	"	PUNCT
ftr-449	1573	19	to	to	ADP
ftr-449	1573	20	magnin	magnin	PROPN
ftr-449	1573	21	is	be	AUX
ftr-449	1573	22	strong	strong	ADJ
ftr-449	1573	23	precedent	precedent	NOUN
ftr-449	1573	24	for	for	ADP
ftr-449	1573	25	extending	extend	VERB
ftr-449	1573	26	this	this	DET
ftr-449	1573	27	test	test	NOUN
ftr-449	1573	28	to	to	ADP
ftr-449	1573	29	spousal	spousal	NOUN
ftr-449	1573	30	elections	election	NOUN
ftr-449	1573	31	,	,	PUNCT
ftr-449	1573	32	and	and	CCONJ
ftr-449	1573	33	as	as	ADP
ftr-449	1573	34	such	such	ADJ
ftr-449	1573	35	,	,	PUNCT
ftr-449	1573	36	the	the	DET
ftr-449	1573	37	case	case	NOUN
ftr-449	1573	38	deserves	deserve	VERB
ftr-449	1573	39	close	close	ADJ
ftr-449	1573	40	scrutiny	scrutiny	NOUN
ftr-449	1573	41	.	.	PUNCT
ftr-449	1574	1	in	in	ADP
ftr-449	1574	2	magnin	magnin	PROPN
ftr-449	1574	3	,	,	PUNCT
ftr-449	1574	4	the	the	DET
ftr-449	1574	5	combined	combine	VERB
ftr-449	1574	6	stock	stock	NOUN
ftr-449	1574	7	holdings	holding	NOUN
ftr-449	1574	8	of	of	ADP
ftr-449	1574	9	decedent	decedent	NOUN
ftr-449	1574	10	and	and	CCONJ
ftr-449	1574	11	his	his	PRON
ftr-449	1574	12	father	father	NOUN
ftr-449	1574	13	constituted	constitute	VERB
ftr-449	1574	14	voting	voting	NOUN
ftr-449	1574	15	control	control	NOUN
ftr-449	1574	16	of	of	ADP
ftr-449	1574	17	a	a	DET
ftr-449	1574	18	company	company	NOUN
ftr-449	1574	19	operating	operate	VERB
ftr-449	1574	20	women	woman	NOUN
ftr-449	1574	21	's	's	PART
ftr-449	1574	22	clothing	clothing	NOUN
ftr-449	1574	23	stores	store	NOUN
ftr-449	1574	24	.	.	PUNCT
ftr-449	1575	1	s	s	AUX
ftr-449	1575	2	the	the	DET
ftr-449	1575	3	father	father	NOUN
ftr-449	1575	4	desired	desire	VERB
ftr-449	1575	5	control	control	NOUN
ftr-449	1575	6	of	of	ADP
ftr-449	1575	7	the	the	DET
ftr-449	1575	8	business	business	NOUN
ftr-449	1575	9	to	to	PART
ftr-449	1575	10	remain	remain	VERB
ftr-449	1575	11	"	"	PUNCT
ftr-449	1575	12	in	in	ADP
ftr-449	1575	13	the	the	DET
ftr-449	1575	14	family	family	NOUN
ftr-449	1575	15	"	"	PUNCT
ftr-449	1575	16	and	and	CCONJ
ftr-449	1575	17	consequently	consequently	ADV
ftr-449	1575	18	did	do	AUX
ftr-449	1575	19	not	not	PART
ftr-449	1575	20	want	want	VERB
ftr-449	1575	21	his	his	PRON
ftr-449	1575	22	son	son	NOUN
ftr-449	1575	23	to	to	PART
ftr-449	1575	24	leave	leave	VERB
ftr-449	1575	25	his	his	PRON
ftr-449	1575	26	stock	stock	NOUN
ftr-449	1575	27	to	to	ADP
ftr-449	1575	28	any	any	PRON
ftr-449	1575	29	of	of	ADP
ftr-449	1575	30	the	the	DET
ftr-449	1575	31	women	woman	NOUN
ftr-449	1575	32	he	he	PRON
ftr-449	1575	33	had	have	VERB
ftr-449	1575	34	it	it	PRON
ftr-449	1575	35	is	be	AUX
ftr-449	1575	36	unclear	unclear	ADJ
ftr-449	1575	37	whether	whether	SCONJ
ftr-449	1575	38	the	the	DET
ftr-449	1575	39	suggested	suggest	VERB
ftr-449	1575	40	presumption	presumption	NOUN
ftr-449	1575	41	can	can	AUX
ftr-449	1575	42	be	be	AUX
ftr-449	1575	43	judicially	judicially	ADV
ftr-449	1575	44	developed	develop	VERB
ftr-449	1575	45	or	or	CCONJ
ftr-449	1575	46	would	would	AUX
ftr-449	1575	47	require	require	VERB
ftr-449	1575	48	legislative	legislative	ADJ
ftr-449	1575	49	approval	approval	NOUN
ftr-449	1575	50	.	.	PUNCT
ftr-449	1576	1	section	section	NOUN
ftr-449	1576	2	7491	7491	NUM
ftr-449	1576	3	provides	provide	VERB
ftr-449	1576	4	generally	generally	ADV
ftr-449	1576	5	that	that	SCONJ
ftr-449	1576	6	in	in	ADP
ftr-449	1576	7	any	any	DET
ftr-449	1576	8	income	income	NOUN
ftr-449	1576	9	,	,	PUNCT
ftr-449	1576	10	estate	estate	NOUN
ftr-449	1576	11	,	,	PUNCT
ftr-449	1576	12	or	or	CCONJ
ftr-449	1576	13	gift	gift	NOUN
ftr-449	1576	14	tax	tax	NOUN
ftr-449	1576	15	controversy	controversy	NOUN
ftr-449	1576	16	,	,	PUNCT
ftr-449	1576	17	the	the	DET
ftr-449	1576	18	commissioner	commissioner	NOUN
ftr-449	1576	19	has	have	VERB
ftr-449	1576	20	the	the	DET
ftr-449	1576	21	burden	burden	NOUN
ftr-449	1576	22	of	of	ADP
ftr-449	1576	23	proof	proof	NOUN
ftr-449	1576	24	with	with	ADP
ftr-449	1576	25	respect	respect	NOUN
ftr-449	1576	26	to	to	ADP
ftr-449	1576	27	any	any	DET
ftr-449	1576	28	factual	factual	ADJ
ftr-449	1576	29	issue	issue	NOUN
ftr-449	1576	30	on	on	ADP
ftr-449	1576	31	which	which	PRON
ftr-449	1576	32	the	the	DET
ftr-449	1576	33	taxpayer	taxpayer	NOUN
ftr-449	1576	34	has	have	AUX
ftr-449	1576	35	introduced	introduce	VERB
ftr-449	1576	36	credible	credible	ADJ
ftr-449	1576	37	evidence	evidence	NOUN
ftr-449	1576	38	.	.	PUNCT
ftr-449	1577	1	the	the	DET
ftr-449	1577	2	senate	senate	PROPN
ftr-449	1577	3	finance	finance	PROPN
ftr-449	1577	4	committee	committee	PROPN
ftr-449	1577	5	report	report	NOUN
ftr-449	1577	6	.	.	PUNCT
ftr-449	1578	1	in	in	ADP
ftr-449	1578	2	explaining	explain	VERB
ftr-449	1578	3	this	this	DET
ftr-449	1578	4	provision	provision	NOUN
ftr-449	1578	5	,	,	PUNCT
ftr-449	1578	6	speaks	speak	VERB
ftr-449	1578	7	of	of	ADP
ftr-449	1578	8	the	the	DET
ftr-449	1578	9	prior	prior	ADJ
ftr-449	1578	10	"	"	PUNCT
ftr-449	1578	11	general	general	ADJ
ftr-449	1578	12	rule	rule	NOUN
ftr-449	1578	13	of	of	ADP
ftr-449	1578	14	presumptive	presumptive	ADJ
ftr-449	1578	15	correctness	correctness	NOUN
ftr-449	1578	16	of	of	ADP
ftr-449	1578	17	the	the	DET
ftr-449	1578	18	commissioner	commissioner	NOUN
ftr-449	1578	19	's	's	PART
ftr-449	1578	20	determination	determination	NOUN
ftr-449	1578	21	.	.	PUNCT
ftr-449	1578	22	"	"	PUNCT
ftr-449	1579	1	s.	s.	PROPN
ftr-449	1579	2	rep	rep	PROPN
ftr-449	1579	3	.	.	PROPN
ftr-449	1580	1	no	no	DET
ftr-449	1580	2	174	174	NUM
ftr-449	1580	3	,	,	PUNCT
ftr-449	1580	4	105th	105th	ADJ
ftr-449	1580	5	cong	cong	NOUN
ftr-449	1580	6	.	.	PROPN
ftr-449	1580	7	,	,	PUNCT
ftr-449	1580	8	2d	2d	PROPN
ftr-449	1580	9	sess	sess	NOUN
ftr-449	1580	10	.	.	PUNCT
ftr-449	1581	1	43	43	NUM
ftr-449	1581	2	(	(	PUNCT
ftr-449	1581	3	1998	1998	NUM
ftr-449	1581	4	)	)	PUNCT
ftr-449	1581	5	.	.	PUNCT
ftr-449	1582	1	arguably	arguably	ADV
ftr-449	1582	2	,	,	PUNCT
ftr-449	1582	3	§	§	PROPN
ftr-449	1582	4	7491	7491	NUM
ftr-449	1582	5	applies	apply	VERB
ftr-449	1582	6	only	only	ADV
ftr-449	1582	7	to	to	ADP
ftr-449	1582	8	this	this	DET
ftr-449	1582	9	general	general	ADJ
ftr-449	1582	10	presumption	presumption	NOUN
ftr-449	1582	11	,	,	PUNCT
ftr-449	1582	12	and	and	CCONJ
ftr-449	1582	13	not	not	PART
ftr-449	1582	14	to	to	PART
ftr-449	1582	15	judicially	judicially	ADV
ftr-449	1582	16	created	create	VERB
ftr-449	1582	17	presumptions	presumption	NOUN
ftr-449	1582	18	limited	limit	VERB
ftr-449	1582	19	to	to	ADP
ftr-449	1582	20	special	special	ADJ
ftr-449	1582	21	situations	situation	NOUN
ftr-449	1582	22	;	;	PUNCT
ftr-449	1582	23	however	however	ADV
ftr-449	1582	24	,	,	PUNCT
ftr-449	1582	25	the	the	DET
ftr-449	1582	26	statute	statute	NOUN
ftr-449	1582	27	's	's	PART
ftr-449	1582	28	language	language	NOUN
ftr-449	1582	29	does	do	AUX
ftr-449	1582	30	contain	contain	VERB
ftr-449	1582	31	such	such	DET
ftr-449	1582	32	a	a	DET
ftr-449	1582	33	limitation	limitation	NOUN
ftr-449	1582	34	.	.	PUNCT
ftr-449	1583	1	263	263	NUM
ftr-449	1583	2	.	.	PUNCT
ftr-449	1584	1	for	for	ADP
ftr-449	1584	2	example	example	NOUN
ftr-449	1584	3	,	,	PUNCT
ftr-449	1584	4	under	under	ADP
ftr-449	1584	5	§	§	PROPN
ftr-449	1584	6	183	183	NUM
ftr-449	1584	7	a	a	DET
ftr-449	1584	8	taxpayer	taxpayer	NOUN
ftr-449	1584	9	is	be	AUX
ftr-449	1584	10	entitled	entitle	VERB
ftr-449	1584	11	to	to	PART
ftr-449	1584	12	deduct	deduct	VERB
ftr-449	1584	13	his	his	PRON
ftr-449	1584	14	ordinary	ordinary	ADJ
ftr-449	1584	15	and	and	CCONJ
ftr-449	1584	16	necessary	necessary	ADJ
ftr-449	1584	17	expenses	expense	NOUN
ftr-449	1584	18	if	if	SCONJ
ftr-449	1584	19	he	he	PRON
ftr-449	1584	20	engages	engage	VERB
ftr-449	1584	21	in	in	ADP
ftr-449	1584	22	an	an	DET
ftr-449	1584	23	activity	activity	NOUN
ftr-449	1584	24	with	with	ADP
ftr-449	1584	25	the	the	DET
ftr-449	1584	26	intent	intent	NOUN
ftr-449	1584	27	of	of	ADP
ftr-449	1584	28	making	make	VERB
ftr-449	1584	29	a	a	DET
ftr-449	1584	30	profit	profit	NOUN
ftr-449	1584	31	,	,	PUNCT
ftr-449	1584	32	even	even	ADV
ftr-449	1584	33	if	if	SCONJ
ftr-449	1584	34	his	his	PRON
ftr-449	1584	35	expectation	expectation	NOUN
ftr-449	1584	36	of	of	ADP
ftr-449	1584	37	a	a	DET
ftr-449	1584	38	profit	profit	NOUN
ftr-449	1584	39	is	be	AUX
ftr-449	1584	40	unreasonable	unreasonable	ADJ
ftr-449	1584	41	.	.	PUNCT
ftr-449	1585	1	however	however	ADV
ftr-449	1585	2	,	,	PUNCT
ftr-449	1585	3	the	the	DET
ftr-449	1585	4	taxpayer	taxpayer	NOUN
ftr-449	1585	5	's	's	PART
ftr-449	1585	6	intent	intent	NOUN
ftr-449	1585	7	is	be	AUX
ftr-449	1585	8	determined	determine	VERB
ftr-449	1585	9	by	by	ADP
ftr-449	1585	10	reference	reference	NOUN
ftr-449	1585	11	to	to	ADP
ftr-449	1585	12	objective	objective	ADJ
ftr-449	1585	13	standards	standard	NOUN
ftr-449	1585	14	.	.	PUNCT
ftr-449	1586	1	see	see	VERB
ftr-449	1586	2	regs	reg	NOUN
ftr-449	1586	3	.	.	PUNCT
ftr-449	1587	1	§	§	PROPN
ftr-449	1587	2	1	1	NUM
ftr-449	1587	3	.	.	NOUN
ftr-449	1587	4	183	183	NUM
ftr-449	1587	5	-	-	SYM
ftr-449	1587	6	2(a	2(a	NUM
ftr-449	1587	7	)	)	PUNCT
ftr-449	1587	8	.	.	PUNCT
ftr-449	1588	1	264	264	X
ftr-449	1588	2	.	.	PUNCT
ftr-449	1588	3	estate	estate	NOUN
ftr-449	1588	4	of	of	ADP
ftr-449	1588	5	magnin	magnin	PROPN
ftr-449	1588	6	v.	v.	ADP
ftr-449	1588	7	commissioner	commissioner	NOUN
ftr-449	1588	8	,	,	PUNCT
ftr-449	1588	9	184	184	NUM
ftr-449	1588	10	f.3d	f.3d	NUM
ftr-449	1588	11	1074	1074	NUM
ftr-449	1588	12	(	(	PUNCT
ftr-449	1588	13	9th	9th	ADJ
ftr-449	1588	14	cir	cir	NOUN
ftr-449	1588	15	.	.	PROPN
ftr-449	1588	16	1999	1999	NUM
ftr-449	1588	17	)	)	PUNCT
ftr-449	1588	18	.	.	PUNCT
ftr-449	1589	1	265	265	NUM
ftr-449	1589	2	.	.	PUNCT
ftr-449	1589	3	estate	estate	NOUN
ftr-449	1589	4	of	of	ADP
ftr-449	1589	5	magnin	magnin	PROPN
ftr-449	1589	6	v.	v.	ADP
ftr-449	1589	7	commissioner	commissioner	NOUN
ftr-449	1589	8	,	,	PUNCT
ftr-449	1589	9	71	71	NUM
ftr-449	1589	10	t.c	t.c	PROPN
ftr-449	1589	11	memo	memo	NOUN
ftr-449	1589	12	(	(	PUNCT
ftr-449	1589	13	cch	cch	NOUN
ftr-449	1589	14	)	)	PUNCT
ftr-449	1589	15	1856	1856	NUM
ftr-449	1589	16	,	,	PUNCT
ftr-449	1589	17	1858	1858	NUM
ftr-449	1589	18	,	,	PUNCT
ftr-449	1589	19	t.c	t.c	PROPN
ftr-449	1589	20	.	.	PROPN
ftr-449	1589	21	memo	memo	NOUN
ftr-449	1589	22	(	(	PUNCT
ftr-449	1589	23	ria	ria	PROPN
ftr-449	1589	24	)	)	PUNCT
ftr-449	1589	25	196,025	196,025	NUM
ftr-449	1589	26	,	,	PUNCT
ftr-449	1589	27	at	at	ADP
ftr-449	1589	28	239	239	NUM
ftr-449	1589	29	,	,	PUNCT
ftr-449	1589	30	241	241	NUM
ftr-449	1589	31	(	(	PUNCT
ftr-449	1589	32	1996	1996	NUM
ftr-449	1589	33	)	)	PUNCT
ftr-449	1589	34	.	.	PUNCT
ftr-449	1590	1	19991	19991	NUM
ftr-449	1590	2	florida	florida	PROPN
ftr-449	1590	3	tax	tax	NOUN
ftr-449	1590	4	review	review	NOUN
ftr-449	1590	5	started	start	VERB
ftr-449	1590	6	dating	date	VERB
ftr-449	1590	7	following	follow	VERB
ftr-449	1590	8	his	his	PRON
ftr-449	1590	9	wife	wife	NOUN
ftr-449	1590	10	's	's	PART
ftr-449	1590	11	death.2	death.2	PROPN
ftr-449	1590	12	"	"	PUNCT
ftr-449	1590	13	the	the	DET
ftr-449	1590	14	decedent	decedent	NOUN
ftr-449	1590	15	,	,	PUNCT
ftr-449	1590	16	on	on	ADP
ftr-449	1590	17	the	the	DET
ftr-449	1590	18	other	other	ADJ
ftr-449	1590	19	hand	hand	NOUN
ftr-449	1590	20	,	,	PUNCT
ftr-449	1590	21	was	be	AUX
ftr-449	1590	22	concerned	concern	VERB
ftr-449	1590	23	he	he	PRON
ftr-449	1590	24	might	might	AUX
ftr-449	1590	25	lose	lose	VERB
ftr-449	1590	26	control	control	NOUN
ftr-449	1590	27	of	of	ADP
ftr-449	1590	28	the	the	DET
ftr-449	1590	29	company	company	NOUN
ftr-449	1590	30	following	follow	VERB
ftr-449	1590	31	his	his	PRON
ftr-449	1590	32	father	father	NOUN
ftr-449	1590	33	's	's	PART
ftr-449	1590	34	death	death	NOUN
ftr-449	1590	35	,	,	PUNCT
ftr-449	1590	36	which	which	PRON
ftr-449	1590	37	he	he	PRON
ftr-449	1590	38	valued	value	VERB
ftr-449	1590	39	for	for	ADP
ftr-449	1590	40	social	social	ADJ
ftr-449	1590	41	,	,	PUNCT
ftr-449	1590	42	political	political	ADJ
ftr-449	1590	43	and	and	CCONJ
ftr-449	1590	44	business	business	NOUN
ftr-449	1590	45	reasons.267	reasons.267	PROPN
ftr-449	1590	46	to	to	PART
ftr-449	1590	47	accommodate	accommodate	VERB
ftr-449	1590	48	these	these	DET
ftr-449	1590	49	objectives	objective	NOUN
ftr-449	1590	50	,	,	PUNCT
ftr-449	1590	51	decedent	decedent	NOUN
ftr-449	1590	52	and	and	CCONJ
ftr-449	1590	53	his	his	PRON
ftr-449	1590	54	father	father	NOUN
ftr-449	1590	55	entered	enter	VERB
ftr-449	1590	56	the	the	DET
ftr-449	1590	57	following	follow	VERB
ftr-449	1590	58	agreement	agreement	NOUN
ftr-449	1590	59	.	.	PUNCT
ftr-449	1591	1	the	the	DET
ftr-449	1591	2	father	father	NOUN
ftr-449	1591	3	agreed	agree	VERB
ftr-449	1591	4	to	to	PART
ftr-449	1591	5	leave	leave	VERB
ftr-449	1591	6	his	his	PRON
ftr-449	1591	7	stock	stock	NOUN
ftr-449	1591	8	in	in	ADP
ftr-449	1591	9	four	four	NUM
ftr-449	1591	10	trusts	trust	NOUN
ftr-449	1591	11	,	,	PUNCT
ftr-449	1591	12	one	one	NUM
ftr-449	1591	13	for	for	ADP
ftr-449	1591	14	the	the	DET
ftr-449	1591	15	benefit	benefit	NOUN
ftr-449	1591	16	of	of	ADP
ftr-449	1591	17	decedent	decedent	NOUN
ftr-449	1591	18	and	and	CCONJ
ftr-449	1591	19	one	one	NUM
ftr-449	1591	20	for	for	ADP
ftr-449	1591	21	each	each	PRON
ftr-449	1591	22	of	of	ADP
ftr-449	1591	23	the	the	DET
ftr-449	1591	24	decedent	decedent	NOUN
ftr-449	1591	25	's	's	PART
ftr-449	1591	26	three	three	NUM
ftr-449	1591	27	children.268	children.268	NOUN
ftr-449	1591	28	onehalf	onehalf	NOUN
ftr-449	1591	29	of	of	ADP
ftr-449	1591	30	the	the	DET
ftr-449	1591	31	father	father	NOUN
ftr-449	1591	32	's	's	PART
ftr-449	1591	33	stock	stock	NOUN
ftr-449	1591	34	was	be	AUX
ftr-449	1591	35	to	to	PART
ftr-449	1591	36	go	go	VERB
ftr-449	1591	37	to	to	ADP
ftr-449	1591	38	the	the	DET
ftr-449	1591	39	decedent	decedent	NOUN
ftr-449	1591	40	's	's	PART
ftr-449	1591	41	trust	trust	NOUN
ftr-449	1591	42	in	in	ADP
ftr-449	1591	43	which	which	PRON
ftr-449	1591	44	the	the	DET
ftr-449	1591	45	decedent	decedent	NOUN
ftr-449	1591	46	was	be	AUX
ftr-449	1591	47	to	to	PART
ftr-449	1591	48	have	have	VERB
ftr-449	1591	49	a	a	DET
ftr-449	1591	50	life	life	NOUN
ftr-449	1591	51	income	income	NOUN
ftr-449	1591	52	interest	interest	NOUN
ftr-449	1591	53	.	.	PUNCT
ftr-449	1592	1	269	269	NUM
ftr-449	1593	1	the	the	DET
ftr-449	1593	2	father	father	NOUN
ftr-449	1593	3	designated	designate	VERB
ftr-449	1593	4	decedent	decedent	NOUN
ftr-449	1593	5	as	as	ADP
ftr-449	1593	6	the	the	DET
ftr-449	1593	7	sole	sole	ADJ
ftr-449	1593	8	trustee	trustee	NOUN
ftr-449	1593	9	of	of	ADP
ftr-449	1593	10	all	all	DET
ftr-449	1593	11	four	four	NUM
ftr-449	1593	12	trusts	trust	NOUN
ftr-449	1593	13	with	with	ADP
ftr-449	1593	14	sole	sole	ADJ
ftr-449	1593	15	power	power	NOUN
ftr-449	1593	16	to	to	PART
ftr-449	1593	17	vote	vote	VERB
ftr-449	1593	18	the	the	DET
ftr-449	1593	19	stock	stock	NOUN
ftr-449	1593	20	thereby	thereby	ADV
ftr-449	1593	21	assuring	assure	VERB
ftr-449	1593	22	the	the	DET
ftr-449	1593	23	son	son	NOUN
ftr-449	1593	24	of	of	ADP
ftr-449	1593	25	continued	continue	VERB
ftr-449	1593	26	control	control	NOUN
ftr-449	1593	27	of	of	ADP
ftr-449	1593	28	the	the	DET
ftr-449	1593	29	company.27	company.27	NOUN
ftr-449	1593	30	in	in	ADP
ftr-449	1593	31	return	return	NOUN
ftr-449	1593	32	,	,	PUNCT
ftr-449	1593	33	the	the	DET
ftr-449	1593	34	son	son	NOUN
ftr-449	1593	35	agreed	agree	VERB
ftr-449	1593	36	to	to	PART
ftr-449	1593	37	leave	leave	VERB
ftr-449	1593	38	all	all	DET
ftr-449	1593	39	his	his	PRON
ftr-449	1593	40	stock	stock	NOUN
ftr-449	1593	41	in	in	ADP
ftr-449	1593	42	the	the	DET
ftr-449	1593	43	company	company	NOUN
ftr-449	1593	44	to	to	ADP
ftr-449	1593	45	his	his	PRON
ftr-449	1593	46	children	child	NOUN
ftr-449	1593	47	upon	upon	SCONJ
ftr-449	1593	48	his	his	PRON
ftr-449	1593	49	death.27	death.27	PROPN
ftr-449	1593	50	'	'	PART
ftr-449	1593	51	the	the	DET
ftr-449	1593	52	decedent	decedent	NOUN
ftr-449	1593	53	was	be	AUX
ftr-449	1593	54	enjoined	enjoin	VERB
ftr-449	1593	55	from	from	ADP
ftr-449	1593	56	transferring	transfer	VERB
ftr-449	1593	57	or	or	CCONJ
ftr-449	1593	58	encumbering	encumber	VERB
ftr-449	1593	59	his	his	PRON
ftr-449	1593	60	shares	share	NOUN
ftr-449	1593	61	but	but	CCONJ
ftr-449	1593	62	was	be	AUX
ftr-449	1593	63	permitted	permit	VERB
ftr-449	1593	64	to	to	PART
ftr-449	1593	65	give	give	VERB
ftr-449	1593	66	them	they	PRON
ftr-449	1593	67	to	to	ADP
ftr-449	1593	68	his	his	PRON
ftr-449	1593	69	children.272	children.272	ADJ
ftr-449	1593	70	decedent	decedent	NOUN
ftr-449	1593	71	agreed	agree	VERB
ftr-449	1593	72	that	that	SCONJ
ftr-449	1593	73	if	if	SCONJ
ftr-449	1593	74	the	the	DET
ftr-449	1593	75	company	company	NOUN
ftr-449	1593	76	was	be	AUX
ftr-449	1593	77	dissolved	dissolve	VERB
ftr-449	1593	78	,	,	PUNCT
ftr-449	1593	79	or	or	CCONJ
ftr-449	1593	80	all	all	DET
ftr-449	1593	81	its	its	PRON
ftr-449	1593	82	stock	stock	NOUN
ftr-449	1593	83	acquired	acquire	VERB
ftr-449	1593	84	,	,	PUNCT
ftr-449	1593	85	he	he	PRON
ftr-449	1593	86	would	would	AUX
ftr-449	1593	87	place	place	VERB
ftr-449	1593	88	the	the	DET
ftr-449	1593	89	proceeds	proceed	NOUN
ftr-449	1593	90	in	in	ADP
ftr-449	1593	91	a	a	DET
ftr-449	1593	92	trust	trust	NOUN
ftr-449	1593	93	in	in	ADP
ftr-449	1593	94	which	which	PRON
ftr-449	1593	95	he	he	PRON
ftr-449	1593	96	would	would	AUX
ftr-449	1593	97	enjoy	enjoy	VERB
ftr-449	1593	98	a	a	DET
ftr-449	1593	99	life	life	NOUN
ftr-449	1593	100	income	income	NOUN
ftr-449	1593	101	interest	interest	NOUN
ftr-449	1593	102	with	with	ADP
ftr-449	1593	103	the	the	DET
ftr-449	1593	104	remainder	remainder	NOUN
ftr-449	1593	105	passing	passing	NOUN
ftr-449	1593	106	to	to	ADP
ftr-449	1593	107	his	his	PRON
ftr-449	1593	108	children	child	NOUN
ftr-449	1593	109	at	at	ADP
ftr-449	1593	110	death	death	NOUN
ftr-449	1593	111	.	.	PUNCT
ftr-449	1594	1	273	273	NUM
ftr-449	1594	2	following	follow	VERB
ftr-449	1594	3	his	his	PRON
ftr-449	1594	4	father	father	NOUN
ftr-449	1594	5	's	's	PART
ftr-449	1594	6	death	death	NOUN
ftr-449	1594	7	all	all	DET
ftr-449	1594	8	the	the	DET
ftr-449	1594	9	company	company	NOUN
ftr-449	1594	10	's	's	PART
ftr-449	1594	11	stock	stock	NOUN
ftr-449	1594	12	was	be	AUX
ftr-449	1594	13	bought	buy	VERB
ftr-449	1594	14	by	by	ADP
ftr-449	1594	15	an	an	DET
ftr-449	1594	16	outside	outside	ADJ
ftr-449	1594	17	corporation	corporation	NOUN
ftr-449	1594	18	,	,	PUNCT
ftr-449	1594	19	and	and	CCONJ
ftr-449	1594	20	decedent	decedent	ADJ
ftr-449	1594	21	,	,	PUNCT
ftr-449	1594	22	in	in	ADP
ftr-449	1594	23	accordance	accordance	NOUN
ftr-449	1594	24	with	with	ADP
ftr-449	1594	25	the	the	DET
ftr-449	1594	26	agreement	agreement	NOUN
ftr-449	1594	27	,	,	PUNCT
ftr-449	1594	28	placed	place	VERB
ftr-449	1594	29	the	the	DET
ftr-449	1594	30	proceeds	proceed	NOUN
ftr-449	1594	31	from	from	ADP
ftr-449	1594	32	the	the	DET
ftr-449	1594	33	sale	sale	NOUN
ftr-449	1594	34	of	of	ADP
ftr-449	1594	35	his	his	PRON
ftr-449	1594	36	stock	stock	NOUN
ftr-449	1594	37	in	in	ADP
ftr-449	1594	38	a	a	DET
ftr-449	1594	39	trust	trust	NOUN
ftr-449	1594	40	having	have	VERB
ftr-449	1594	41	the	the	DET
ftr-449	1594	42	terms	term	NOUN
ftr-449	1594	43	described	describe	VERB
ftr-449	1594	44	above.274	above.274	NOUN
ftr-449	1594	45	when	when	SCONJ
ftr-449	1594	46	the	the	DET
ftr-449	1594	47	decedent	decedent	NOUN
ftr-449	1594	48	died	die	VERB
ftr-449	1594	49	,	,	PUNCT
ftr-449	1594	50	the	the	DET
ftr-449	1594	51	irs	irs	PROPN
ftr-449	1594	52	asserted	assert	VERB
ftr-449	1594	53	that	that	SCONJ
ftr-449	1594	54	this	this	DET
ftr-449	1594	55	trust	trust	NOUN
ftr-449	1594	56	was	be	AUX
ftr-449	1594	57	includible	includible	ADJ
ftr-449	1594	58	in	in	ADP
ftr-449	1594	59	his	his	PRON
ftr-449	1594	60	gross	gross	ADJ
ftr-449	1594	61	estate	estate	NOUN
ftr-449	1594	62	under	under	ADP
ftr-449	1594	63	section	section	NOUN
ftr-449	1594	64	2036	2036	NUM
ftr-449	1594	65	since	since	SCONJ
ftr-449	1594	66	he	he	PRON
ftr-449	1594	67	had	have	AUX
ftr-449	1594	68	retained	retain	VERB
ftr-449	1594	69	a	a	DET
ftr-449	1594	70	life	life	NOUN
ftr-449	1594	71	estate	estate	NOUN
ftr-449	1594	72	in	in	ADP
ftr-449	1594	73	it.275	it.275	PROPN
ftr-449	1594	74	the	the	DET
ftr-449	1594	75	estate	estate	NOUN
ftr-449	1594	76	countered	counter	VERB
ftr-449	1594	77	that	that	SCONJ
ftr-449	1594	78	the	the	DET
ftr-449	1594	79	decedent	decedent	NOUN
ftr-449	1594	80	had	have	AUX
ftr-449	1594	81	received	receive	VERB
ftr-449	1594	82	full	full	ADJ
ftr-449	1594	83	consideration	consideration	NOUN
ftr-449	1594	84	for	for	ADP
ftr-449	1594	85	his	his	PRON
ftr-449	1594	86	transfer	transfer	NOUN
ftr-449	1594	87	of	of	ADP
ftr-449	1594	88	the	the	DET
ftr-449	1594	89	remainder	remainder	NOUN
ftr-449	1594	90	interest	interest	NOUN
ftr-449	1594	91	to	to	ADP
ftr-449	1594	92	his	his	PRON
ftr-449	1594	93	children	child	NOUN
ftr-449	1594	94	,	,	PUNCT
ftr-449	1594	95	namely	namely	ADV
ftr-449	1594	96	,	,	PUNCT
ftr-449	1594	97	voting	voting	NOUN
ftr-449	1594	98	control	control	NOUN
ftr-449	1594	99	and	and	CCONJ
ftr-449	1594	100	a	a	DET
ftr-449	1594	101	one	one	NUM
ftr-449	1594	102	-	-	PUNCT
ftr-449	1594	103	half	half	NOUN
ftr-449	1594	104	life	life	NOUN
ftr-449	1594	105	income	income	NOUN
ftr-449	1594	106	interest	interest	NOUN
ftr-449	1594	107	in	in	ADP
ftr-449	1594	108	his	his	PRON
ftr-449	1594	109	father	father	NOUN
ftr-449	1594	110	's	's	PART
ftr-449	1594	111	stock.276	stock.276	PROPN
ftr-449	1594	112	the	the	DET
ftr-449	1594	113	court	court	NOUN
ftr-449	1594	114	found	find	VERB
ftr-449	1594	115	there	there	PRON
ftr-449	1594	116	was	be	VERB
ftr-449	1594	117	"	"	PUNCT
ftr-449	1594	118	some	some	PRON
ftr-449	1594	119	"	"	PUNCT
ftr-449	1594	120	'	'	PUNCT
ftr-449	1594	121	or	or	CCONJ
ftr-449	1594	122	"	"	PUNCT
ftr-449	1594	123	an	an	DET
ftr-449	1594	124	element	element	NOUN
ftr-449	1594	125	"	"	PUNCT
ftr-449	1594	126	of	of	ADP
ftr-449	1594	127	bargained	bargain	VERB
ftr-449	1594	128	-	-	PUNCT
ftr-449	1594	129	for	for	ADP
ftr-449	1594	130	consideration	consideration	NOUN
ftr-449	1594	131	in	in	ADP
ftr-449	1594	132	the	the	DET
ftr-449	1594	133	transaction,27	transaction,27	NOUN
ftr-449	1594	134	but	but	CCONJ
ftr-449	1594	135	,	,	PUNCT
ftr-449	1594	136	following	follow	VERB
ftr-449	1594	137	gradow	gradow	NOUN
ftr-449	1594	138	,	,	PUNCT
ftr-449	1594	139	found	find	VERB
ftr-449	1594	140	the	the	DET
ftr-449	1594	141	consideration	consideration	NOUN
ftr-449	1594	142	decedent	decedent	NOUN
ftr-449	1594	143	received	receive	VERB
ftr-449	1594	144	inadequate	inadequate	ADJ
ftr-449	1594	145	since	since	SCONJ
ftr-449	1594	146	it	it	PRON
ftr-449	1594	147	did	do	AUX
ftr-449	1594	148	not	not	PART
ftr-449	1594	149	equal	equal	VERB
ftr-449	1594	150	the	the	DET
ftr-449	1594	151	full	full	ADJ
ftr-449	1594	152	value	value	NOUN
ftr-449	1594	153	of	of	ADP
ftr-449	1594	154	his	his	PRON
ftr-449	1594	155	stock	stock	NOUN
ftr-449	1594	156	he	he	PRON
ftr-449	1594	157	agreed	agree	VERB
ftr-449	1594	158	to	to	PART
ftr-449	1594	159	transfer	transfer	VERB
ftr-449	1594	160	to	to	ADP
ftr-449	1594	161	his	his	PRON
ftr-449	1594	162	children.278	children.278	NOUN
ftr-449	1594	163	on	on	ADP
ftr-449	1594	164	appeal	appeal	NOUN
ftr-449	1594	165	,	,	PUNCT
ftr-449	1594	166	the	the	DET
ftr-449	1594	167	ninth	ninth	ADJ
ftr-449	1594	168	circuit	circuit	NOUN
ftr-449	1594	169	266	266	NUM
ftr-449	1594	170	.	.	PUNCT
ftr-449	1595	1	see	see	VERB
ftr-449	1595	2	i	i	PRON
ftr-449	1595	3	d.	d.	PROPN
ftr-449	1595	4	267	267	NUM
ftr-449	1595	5	.	.	PUNCT
ftr-449	1596	1	see	see	VERB
ftr-449	1596	2	i	i	PRON
ftr-449	1596	3	d.	d.	PROPN
ftr-449	1596	4	268	268	NUM
ftr-449	1596	5	.	.	PUNCT
ftr-449	1597	1	see	see	VERB
ftr-449	1597	2	magnin	magnin	ADJ
ftr-449	1597	3	,	,	PUNCT
ftr-449	1597	4	71	71	NUM
ftr-449	1597	5	t.c	t.c	PROPN
ftr-449	1597	6	.	.	PROPN
ftr-449	1597	7	memo	memo	NOUN
ftr-449	1597	8	(	(	PUNCT
ftr-449	1597	9	cch	cch	NOUN
ftr-449	1597	10	)	)	PUNCT
ftr-449	1597	11	at	at	ADP
ftr-449	1597	12	1859	1859	NUM
ftr-449	1597	13	,	,	PUNCT
ftr-449	1597	14	t.c	t.c	PROPN
ftr-449	1597	15	.	.	PROPN
ftr-449	1597	16	memo	memo	NOUN
ftr-449	1597	17	(	(	PUNCT
ftr-449	1597	18	ria	ria	PROPN
ftr-449	1597	19	)	)	PUNCT
ftr-449	1597	20	at	at	ADP
ftr-449	1597	21	241	241	NUM
ftr-449	1597	22	-	-	SYM
ftr-449	1597	23	42	42	NUM
ftr-449	1597	24	.	.	PUNCT
ftr-449	1598	1	the	the	DET
ftr-449	1598	2	father	father	PROPN
ftr-449	1598	3	also	also	ADV
ftr-449	1598	4	agreed	agree	VERB
ftr-449	1598	5	to	to	PART
ftr-449	1598	6	leave	leave	VERB
ftr-449	1598	7	to	to	ADP
ftr-449	1598	8	these	these	DET
ftr-449	1598	9	trusts	trust	NOUN
ftr-449	1598	10	shares	share	NOUN
ftr-449	1598	11	he	he	PRON
ftr-449	1598	12	owned	own	VERB
ftr-449	1598	13	in	in	ADP
ftr-449	1598	14	a	a	DET
ftr-449	1598	15	separate	separate	ADJ
ftr-449	1598	16	corporation	corporation	NOUN
ftr-449	1598	17	that	that	PRON
ftr-449	1598	18	operated	operate	VERB
ftr-449	1598	19	a	a	DET
ftr-449	1598	20	women	woman	NOUN
ftr-449	1598	21	's	's	PART
ftr-449	1598	22	clothing	clothing	NOUN
ftr-449	1598	23	store	store	NOUN
ftr-449	1598	24	in	in	ADP
ftr-449	1598	25	reno	reno	PROPN
ftr-449	1598	26	,	,	PUNCT
ftr-449	1598	27	nevada	nevada	PROPN
ftr-449	1598	28	.	.	PUNCT
ftr-449	1599	1	see	see	VERB
ftr-449	1599	2	i	i	PROPN
ftr-449	1599	3	d.	d.	PROPN
ftr-449	1599	4	269	269	NUM
ftr-449	1599	5	.	.	PUNCT
ftr-449	1600	1	see	see	VERB
ftr-449	1600	2	magnin	magnin	PROPN
ftr-449	1600	3	,	,	PUNCT
ftr-449	1600	4	71	71	NUM
ftr-449	1600	5	t.c	t.c	PROPN
ftr-449	1600	6	.	.	PROPN
ftr-449	1600	7	memo	memo	NOUN
ftr-449	1600	8	(	(	PUNCT
ftr-449	1600	9	cch	cch	NOUN
ftr-449	1600	10	)	)	PUNCT
ftr-449	1600	11	at	at	ADP
ftr-449	1600	12	1858	1858	NUM
ftr-449	1600	13	-	-	SYM
ftr-449	1600	14	59	59	NUM
ftr-449	1600	15	,	,	PUNCT
ftr-449	1600	16	t.c	t.c	PROPN
ftr-449	1600	17	.	.	PROPN
ftr-449	1600	18	memo	memo	NOUN
ftr-449	1600	19	(	(	PUNCT
ftr-449	1600	20	ria	ria	PROPN
ftr-449	1600	21	)	)	PUNCT
ftr-449	1600	22	at	at	ADP
ftr-449	1600	23	243	243	NUM
ftr-449	1600	24	(	(	PUNCT
ftr-449	1600	25	describing	describe	VERB
ftr-449	1600	26	provisions	provision	NOUN
ftr-449	1600	27	of	of	ADP
ftr-449	1600	28	decedent	decedent	NOUN
ftr-449	1600	29	's	's	PART
ftr-449	1600	30	trust	trust	NOUN
ftr-449	1600	31	)	)	PUNCT
ftr-449	1600	32	.	.	PUNCT
ftr-449	1601	1	270	270	NUM
ftr-449	1601	2	.	.	PUNCT
ftr-449	1602	1	see	see	VERB
ftr-449	1602	2	magnin	magnin	ADJ
ftr-449	1602	3	,	,	PUNCT
ftr-449	1602	4	71	71	NUM
ftr-449	1602	5	t.c	t.c	PROPN
ftr-449	1602	6	.	.	PROPN
ftr-449	1602	7	memo	memo	NOUN
ftr-449	1602	8	(	(	PUNCT
ftr-449	1602	9	cch	cch	NOUN
ftr-449	1602	10	)	)	PUNCT
ftr-449	1602	11	at	at	ADP
ftr-449	1602	12	1858	1858	NUM
ftr-449	1602	13	-	-	SYM
ftr-449	1602	14	59	59	NUM
ftr-449	1602	15	,	,	PUNCT
ftr-449	1602	16	t.c	t.c	PROPN
ftr-449	1602	17	.	.	PROPN
ftr-449	1602	18	memo	memo	NOUN
ftr-449	1602	19	(	(	PUNCT
ftr-449	1602	20	ria	ria	PROPN
ftr-449	1602	21	)	)	PUNCT
ftr-449	1602	22	at	at	ADP
ftr-449	1602	23	241	241	NUM
ftr-449	1602	24	-	-	SYM
ftr-449	1602	25	42	42	NUM
ftr-449	1602	26	.	.	PUNCT
ftr-449	1603	1	271	271	NUM
ftr-449	1603	2	.	.	PUNCT
ftr-449	1603	3	see	see	VERB
ftr-449	1603	4	i	i	PRON
ftr-449	1603	5	d.	d.	PROPN
ftr-449	1603	6	272	272	NUM
ftr-449	1603	7	.	.	PUNCT
ftr-449	1604	1	see	see	VERB
ftr-449	1604	2	i	i	PRON
ftr-449	1604	3	d.	d.	PROPN
ftr-449	1604	4	273	273	NUM
ftr-449	1604	5	.	.	PUNCT
ftr-449	1605	1	see	see	VERB
ftr-449	1605	2	magnin	magnin	ADJ
ftr-449	1605	3	,	,	PUNCT
ftr-449	1605	4	71	71	NUM
ftr-449	1605	5	t.c	t.c	PROPN
ftr-449	1605	6	.	.	PROPN
ftr-449	1605	7	memo	memo	NOUN
ftr-449	1605	8	(	(	PUNCT
ftr-449	1605	9	cch	cch	NOUN
ftr-449	1605	10	)	)	PUNCT
ftr-449	1605	11	at	at	ADP
ftr-449	1605	12	1859	1859	NUM
ftr-449	1605	13	,	,	PUNCT
ftr-449	1605	14	t.c	t.c	PROPN
ftr-449	1605	15	.	.	PROPN
ftr-449	1605	16	memo	memo	NOUN
ftr-449	1605	17	(	(	PUNCT
ftr-449	1605	18	ria	ria	PROPN
ftr-449	1605	19	)	)	PUNCT
ftr-449	1605	20	at	at	ADP
ftr-449	1605	21	243	243	NUM
ftr-449	1605	22	.	.	NOUN
ftr-449	1605	23	274	274	NUM
ftr-449	1605	24	.	.	PUNCT
ftr-449	1606	1	see	see	VERB
ftr-449	1606	2	i	i	PRON
ftr-449	1606	3	d.	d.	PROPN
ftr-449	1606	4	275	275	NUM
ftr-449	1606	5	.	.	PUNCT
ftr-449	1607	1	see	see	VERB
ftr-449	1607	2	magnin	magnin	ADJ
ftr-449	1607	3	,	,	PUNCT
ftr-449	1607	4	71	71	NUM
ftr-449	1607	5	t.c	t.c	PROPN
ftr-449	1607	6	.	.	PROPN
ftr-449	1607	7	memo	memo	NOUN
ftr-449	1607	8	(	(	PUNCT
ftr-449	1607	9	cch	cch	NOUN
ftr-449	1607	10	)	)	PUNCT
ftr-449	1607	11	at	at	ADP
ftr-449	1607	12	1861	1861	NUM
ftr-449	1607	13	,	,	PUNCT
ftr-449	1607	14	t.c	t.c	PROPN
ftr-449	1607	15	.	.	PROPN
ftr-449	1607	16	memo	memo	NOUN
ftr-449	1607	17	(	(	PUNCT
ftr-449	1607	18	ria	ria	PROPN
ftr-449	1607	19	)	)	PUNCT
ftr-449	1607	20	at	at	ADP
ftr-449	1607	21	244	244	NUM
ftr-449	1607	22	-	-	SYM
ftr-449	1607	23	45	45	NUM
ftr-449	1607	24	.	.	NOUN
ftr-449	1607	25	276	276	NUM
ftr-449	1607	26	.	.	PUNCT
ftr-449	1608	1	see	see	VERB
ftr-449	1608	2	magnin	magnin	ADJ
ftr-449	1608	3	,	,	PUNCT
ftr-449	1608	4	71	71	NUM
ftr-449	1608	5	t.c	t.c	PROPN
ftr-449	1608	6	.	.	PROPN
ftr-449	1608	7	memo	memo	NOUN
ftr-449	1608	8	(	(	PUNCT
ftr-449	1608	9	cch	cch	NOUN
ftr-449	1608	10	)	)	PUNCT
ftr-449	1608	11	at	at	ADP
ftr-449	1608	12	1861	1861	NUM
ftr-449	1608	13	,	,	PUNCT
ftr-449	1608	14	t.c	t.c	PROPN
ftr-449	1608	15	.	.	PROPN
ftr-449	1608	16	memo	memo	NOUN
ftr-449	1608	17	(	(	PUNCT
ftr-449	1608	18	ria	ria	PROPN
ftr-449	1608	19	)	)	PUNCT
ftr-449	1608	20	at	at	ADP
ftr-449	1608	21	245	245	NUM
ftr-449	1608	22	.	.	PUNCT
ftr-449	1609	1	277	277	NUM
ftr-449	1609	2	.	.	PUNCT
ftr-449	1610	1	magnin	magnin	ADJ
ftr-449	1610	2	.	.	PUNCT
ftr-449	1611	1	71	71	NUM
ftr-449	1611	2	t.c	t.c	PROPN
ftr-449	1611	3	.	.	PROPN
ftr-449	1611	4	memo	memo	NOUN
ftr-449	1611	5	(	(	PUNCT
ftr-449	1611	6	cch	cch	NOUN
ftr-449	1611	7	)	)	PUNCT
ftr-449	1611	8	at	at	ADP
ftr-449	1611	9	1862	1862	NUM
ftr-449	1611	10	,	,	PUNCT
ftr-449	1611	11	t.c	t.c	PROPN
ftr-449	1611	12	.	.	PROPN
ftr-449	1611	13	memo	memo	NOUN
ftr-449	1611	14	(	(	PUNCT
ftr-449	1611	15	ria	ria	PROPN
ftr-449	1611	16	)	)	PUNCT
ftr-449	1611	17	at	at	ADP
ftr-449	1611	18	246	246	NUM
ftr-449	1611	19	.	.	PUNCT
ftr-449	1611	20	278	278	NUM
ftr-449	1611	21	.	.	PUNCT
ftr-449	1612	1	see	see	VERB
ftr-449	1612	2	magnin	magnin	ADJ
ftr-449	1612	3	,	,	PUNCT
ftr-449	1612	4	71	71	NUM
ftr-449	1612	5	t.c	t.c	PROPN
ftr-449	1612	6	.	.	PROPN
ftr-449	1612	7	memo	memo	NOUN
ftr-449	1612	8	(	(	PUNCT
ftr-449	1612	9	cch	cch	NOUN
ftr-449	1612	10	)	)	PUNCT
ftr-449	1612	11	at	at	ADP
ftr-449	1612	12	1863	1863	NUM
ftr-449	1612	13	,	,	PUNCT
ftr-449	1612	14	t.c	t.c	PROPN
ftr-449	1612	15	.	.	PROPN
ftr-449	1612	16	memo	memo	NOUN
ftr-449	1612	17	(	(	PUNCT
ftr-449	1612	18	ria	ria	PROPN
ftr-449	1612	19	)	)	PUNCT
ftr-449	1612	20	at	at	ADP
ftr-449	1612	21	247	247	NUM
ftr-449	1612	22	.	.	PUNCT
ftr-449	1613	1	[	[	X
ftr-449	1613	2	vol	vol	NOUN
ftr-449	1613	3	4:8	4:8	NUM
ftr-449	1613	4	estate	estate	NOUN
ftr-449	1613	5	and	and	CCONJ
ftr-449	1613	6	gir	gir	VERB
ftr-449	1613	7	tax	tax	NOUN
ftr-449	1613	8	effects	effect	NOUN
ftr-449	1613	9	of	of	ADP
ftr-449	1613	10	selling	sell	VERB
ftr-449	1613	11	a	a	DET
ftr-449	1613	12	remainder	remainder	NOUN
ftr-449	1613	13	reversed	reverse	VERB
ftr-449	1613	14	and	and	CCONJ
ftr-449	1613	15	remanded	remand	VERB
ftr-449	1613	16	,	,	PUNCT
ftr-449	1613	17	holding	hold	VERB
ftr-449	1613	18	per	per	ADP
ftr-449	1613	19	d'anbrosio	d'anbrosio	NOUN
ftr-449	1613	20	and	and	CCONJ
ftr-449	1613	21	wheeler	wheeler	NOUN
ftr-449	1613	22	that	that	PRON
ftr-449	1613	23	the	the	DET
ftr-449	1613	24	"	"	PUNCT
ftr-449	1613	25	full	full	ADJ
ftr-449	1613	26	consideration	consideration	NOUN
ftr-449	1613	27	"	"	PUNCT
ftr-449	1613	28	requirement	requirement	NOUN
ftr-449	1613	29	would	would	AUX
ftr-449	1613	30	be	be	AUX
ftr-449	1613	31	met	meet	VERB
ftr-449	1613	32	if	if	SCONJ
ftr-449	1613	33	the	the	DET
ftr-449	1613	34	estate	estate	NOUN
ftr-449	1613	35	could	could	AUX
ftr-449	1613	36	establish	establish	VERB
ftr-449	1613	37	that	that	SCONJ
ftr-449	1613	38	the	the	DET
ftr-449	1613	39	consideration	consideration	NOUN
ftr-449	1613	40	received	receive	VERB
ftr-449	1613	41	(	(	PUNCT
ftr-449	1613	42	i.e.	i.e.	X
ftr-449	1613	43	,	,	PUNCT
ftr-449	1613	44	the	the	DET
ftr-449	1613	45	one	one	NUM
ftr-449	1613	46	-	-	PUNCT
ftr-449	1613	47	half	half	NOUN
ftr-449	1613	48	life	life	NOUN
ftr-449	1613	49	income	income	NOUN
ftr-449	1613	50	interest	interest	NOUN
ftr-449	1613	51	and	and	CCONJ
ftr-449	1613	52	voting	voting	NOUN
ftr-449	1613	53	control	control	NOUN
ftr-449	1613	54	in	in	ADP
ftr-449	1613	55	his	his	PRON
ftr-449	1613	56	father	father	NOUN
ftr-449	1613	57	's	's	PART
ftr-449	1613	58	stock	stock	NOUN
ftr-449	1613	59	)	)	PUNCT
ftr-449	1613	60	equaled	equal	VERB
ftr-449	1613	61	or	or	CCONJ
ftr-449	1613	62	exceeded	exceed	VERB
ftr-449	1613	63	the	the	DET
ftr-449	1613	64	present	present	ADJ
ftr-449	1613	65	value	value	NOUN
ftr-449	1613	66	of	of	ADP
ftr-449	1613	67	the	the	DET
ftr-449	1613	68	remainder	remainder	NOUN
ftr-449	1613	69	interest	interest	NOUN
ftr-449	1613	70	decedent	decedent	NOUN
ftr-449	1613	71	agreed	agree	VERB
ftr-449	1613	72	to	to	PART
ftr-449	1613	73	transfer	transfer	VERB
ftr-449	1613	74	to	to	ADP
ftr-449	1613	75	his	his	PRON
ftr-449	1613	76	children.279	children.279	NOUN
ftr-449	1613	77	note	note	VERB
ftr-449	1613	78	that	that	SCONJ
ftr-449	1613	79	if	if	SCONJ
ftr-449	1613	80	the	the	DET
ftr-449	1613	81	estate	estate	NOUN
ftr-449	1613	82	makes	make	VERB
ftr-449	1613	83	this	this	DET
ftr-449	1613	84	showing	showing	NOUN
ftr-449	1613	85	,	,	PUNCT
ftr-449	1613	86	decedent	decedent	NOUN
ftr-449	1613	87	and	and	CCONJ
ftr-449	1613	88	his	his	PRON
ftr-449	1613	89	estate	estate	NOUN
ftr-449	1613	90	will	will	AUX
ftr-449	1613	91	escape	escape	VERB
ftr-449	1613	92	all	all	DET
ftr-449	1613	93	transfer	transfer	NOUN
ftr-449	1613	94	tax	tax	NOUN
ftr-449	1613	95	on	on	ADP
ftr-449	1613	96	decedent	decedent	NOUN
ftr-449	1613	97	's	's	PART
ftr-449	1613	98	transfers	transfer	NOUN
ftr-449	1613	99	to	to	ADP
ftr-449	1613	100	his	his	PRON
ftr-449	1613	101	children	child	NOUN
ftr-449	1613	102	.	.	PUNCT
ftr-449	1614	1	both	both	CCONJ
ftr-449	1614	2	the	the	DET
ftr-449	1614	3	tax	tax	NOUN
ftr-449	1614	4	court	court	NOUN
ftr-449	1614	5	and	and	CCONJ
ftr-449	1614	6	the	the	DET
ftr-449	1614	7	circuit	circuit	NOUN
ftr-449	1614	8	court	court	NOUN
ftr-449	1614	9	applied	apply	VERB
ftr-449	1614	10	a	a	DET
ftr-449	1614	11	"	"	PUNCT
ftr-449	1614	12	fragmented	fragmented	ADJ
ftr-449	1614	13	"	"	PUNCT
ftr-449	1614	14	approach	approach	NOUN
ftr-449	1614	15	to	to	ADP
ftr-449	1614	16	the	the	DET
ftr-449	1614	17	case	case	NOUN
ftr-449	1614	18	.	.	PUNCT
ftr-449	1615	1	unfortunately	unfortunately	ADV
ftr-449	1615	2	,	,	PUNCT
ftr-449	1615	3	neither	neither	DET
ftr-449	1615	4	court	court	NOUN
ftr-449	1615	5	considered	consider	VERB
ftr-449	1615	6	possible	possible	ADJ
ftr-449	1615	7	application	application	NOUN
ftr-449	1615	8	of	of	ADP
ftr-449	1615	9	thelehman	thelehman	NOUN
ftr-449	1615	10	"	"	PUNCT
ftr-449	1615	11	unitary	unitary	ADJ
ftr-449	1615	12	"	"	PUNCT
ftr-449	1615	13	approach	approach	NOUN
ftr-449	1615	14	.	.	PUNCT
ftr-449	1616	1	the	the	DET
ftr-449	1616	2	fragmented	fragmented	ADJ
ftr-449	1616	3	approach	approach	NOUN
ftr-449	1616	4	views	view	VERB
ftr-449	1616	5	a	a	DET
ftr-449	1616	6	transaction	transaction	NOUN
ftr-449	1616	7	like	like	ADP
ftr-449	1616	8	this	this	PRON
ftr-449	1616	9	exclusively	exclusively	ADV
ftr-449	1616	10	in	in	ADP
ftr-449	1616	11	terms	term	NOUN
ftr-449	1616	12	of	of	ADP
ftr-449	1616	13	an	an	DET
ftr-449	1616	14	exchange	exchange	NOUN
ftr-449	1616	15	of	of	ADP
ftr-449	1616	16	a	a	DET
ftr-449	1616	17	remainder	remainder	NOUN
ftr-449	1616	18	interest	interest	NOUN
ftr-449	1616	19	in	in	ADP
ftr-449	1616	20	one	one	NUM
ftr-449	1616	21	party	party	NOUN
ftr-449	1616	22	's	's	PART
ftr-449	1616	23	property	property	NOUN
ftr-449	1616	24	in	in	ADP
ftr-449	1616	25	return	return	NOUN
ftr-449	1616	26	for	for	ADP
ftr-449	1616	27	a	a	DET
ftr-449	1616	28	life	life	NOUN
ftr-449	1616	29	interest	interest	NOUN
ftr-449	1616	30	in	in	ADP
ftr-449	1616	31	the	the	DET
ftr-449	1616	32	other	other	ADJ
ftr-449	1616	33	party	party	NOUN
ftr-449	1616	34	's	's	PART
ftr-449	1616	35	property	property	NOUN
ftr-449	1616	36	.	.	PUNCT
ftr-449	1617	1	each	each	DET
ftr-449	1617	2	party	party	NOUN
ftr-449	1617	3	is	be	AUX
ftr-449	1617	4	viewed	view	VERB
ftr-449	1617	5	as	as	ADP
ftr-449	1617	6	indifferent	indifferent	ADJ
ftr-449	1617	7	to	to	ADP
ftr-449	1617	8	,	,	PUNCT
ftr-449	1617	9	and	and	CCONJ
ftr-449	1617	10	unaffected	unaffected	ADJ
ftr-449	1617	11	by	by	ADP
ftr-449	1617	12	,	,	PUNCT
ftr-449	1617	13	whatever	whatever	DET
ftr-449	1617	14	other	other	ADJ
ftr-449	1617	15	disposition	disposition	NOUN
ftr-449	1617	16	the	the	DET
ftr-449	1617	17	other	other	ADJ
ftr-449	1617	18	party	party	NOUN
ftr-449	1617	19	makes	make	VERB
ftr-449	1617	20	of	of	ADP
ftr-449	1617	21	his	his	PRON
ftr-449	1617	22	property	property	NOUN
ftr-449	1617	23	;	;	PUNCT
ftr-449	1617	24	thus	thus	ADV
ftr-449	1617	25	the	the	DET
ftr-449	1617	26	balance	balance	NOUN
ftr-449	1617	27	of	of	ADP
ftr-449	1617	28	his	his	PRON
ftr-449	1617	29	disposition	disposition	NOUN
ftr-449	1617	30	is	be	AUX
ftr-449	1617	31	viewed	view	VERB
ftr-449	1617	32	as	as	ADP
ftr-449	1617	33	irrelevant	irrelevant	ADJ
ftr-449	1617	34	in	in	ADP
ftr-449	1617	35	determining	determine	VERB
ftr-449	1617	36	the	the	DET
ftr-449	1617	37	tax	tax	NOUN
ftr-449	1617	38	effects	effect	NOUN
ftr-449	1617	39	of	of	ADP
ftr-449	1617	40	the	the	DET
ftr-449	1617	41	transaction	transaction	NOUN
ftr-449	1617	42	.	.	PUNCT
ftr-449	1618	1	this	this	DET
ftr-449	1618	2	assumption	assumption	NOUN
ftr-449	1618	3	of	of	ADP
ftr-449	1618	4	indifference	indifference	NOUN
ftr-449	1618	5	is	be	AUX
ftr-449	1618	6	rarely	rarely	ADV
ftr-449	1618	7	true	true	ADJ
ftr-449	1618	8	in	in	ADP
ftr-449	1618	9	a	a	DET
ftr-449	1618	10	spousal	spousal	NOUN
ftr-449	1618	11	election	election	NOUN
ftr-449	1618	12	,	,	PUNCT
ftr-449	1618	13	and	and	CCONJ
ftr-449	1618	14	does	do	AUX
ftr-449	1618	15	not	not	PART
ftr-449	1618	16	appear	appear	VERB
ftr-449	1618	17	to	to	PART
ftr-449	1618	18	have	have	AUX
ftr-449	1618	19	been	be	AUX
ftr-449	1618	20	the	the	DET
ftr-449	1618	21	case	case	NOUN
ftr-449	1618	22	in	in	ADP
ftr-449	1618	23	magnin	magnin	PROPN
ftr-449	1618	24	.	.	PUNCT
ftr-449	1619	1	consider	consider	VERB
ftr-449	1619	2	father	father	PROPN
ftr-449	1619	3	's	's	PART
ftr-449	1619	4	situation	situation	NOUN
ftr-449	1619	5	.	.	PUNCT
ftr-449	1620	1	was	be	AUX
ftr-449	1620	2	his	his	PRON
ftr-449	1620	3	sole	sole	ADJ
ftr-449	1620	4	interest	interest	NOUN
ftr-449	1620	5	in	in	ADP
ftr-449	1620	6	the	the	DET
ftr-449	1620	7	transaction	transaction	NOUN
ftr-449	1620	8	to	to	PART
ftr-449	1620	9	protect	protect	VERB
ftr-449	1620	10	his	his	PRON
ftr-449	1620	11	grandchildren	grandchild	NOUN
ftr-449	1620	12	?	?	PUNCT
ftr-449	1621	1	was	be	AUX
ftr-449	1621	2	he	he	PRON
ftr-449	1621	3	indifferent	indifferent	ADJ
ftr-449	1621	4	,	,	PUNCT
ftr-449	1621	5	or	or	CCONJ
ftr-449	1621	6	even	even	ADV
ftr-449	1621	7	antagonistic	antagonistic	ADJ
ftr-449	1621	8	,	,	PUNCT
ftr-449	1621	9	to	to	ADP
ftr-449	1621	10	his	his	PRON
ftr-449	1621	11	son	son	NOUN
ftr-449	1621	12	's	's	PART
ftr-449	1621	13	continuing	continue	VERB
ftr-449	1621	14	control	control	NOUN
ftr-449	1621	15	of	of	ADP
ftr-449	1621	16	the	the	DET
ftr-449	1621	17	business	business	NOUN
ftr-449	1621	18	?	?	PUNCT
ftr-449	1622	1	the	the	DET
ftr-449	1622	2	facts	fact	NOUN
ftr-449	1622	3	tell	tell	VERB
ftr-449	1622	4	a	a	DET
ftr-449	1622	5	different	different	ADJ
ftr-449	1622	6	story	story	NOUN
ftr-449	1622	7	.	.	PUNCT
ftr-449	1623	1	even	even	ADV
ftr-449	1623	2	before	before	ADP
ftr-449	1623	3	their	their	PRON
ftr-449	1623	4	agreement	agreement	NOUN
ftr-449	1623	5	,	,	PUNCT
ftr-449	1623	6	the	the	DET
ftr-449	1623	7	father	father	NOUN
ftr-449	1623	8	had	have	AUX
ftr-449	1623	9	provided	provide	VERB
ftr-449	1623	10	in	in	ADP
ftr-449	1623	11	his	his	PRON
ftr-449	1623	12	will	will	NOUN
ftr-449	1623	13	for	for	SCONJ
ftr-449	1623	14	his	his	PRON
ftr-449	1623	15	stock	stock	NOUN
ftr-449	1623	16	to	to	PART
ftr-449	1623	17	pass	pass	VERB
ftr-449	1623	18	in	in	ADP
ftr-449	1623	19	trust	trust	NOUN
ftr-449	1623	20	for	for	ADP
ftr-449	1623	21	the	the	DET
ftr-449	1623	22	benefit	benefit	NOUN
ftr-449	1623	23	of	of	ADP
ftr-449	1623	24	his	his	PRON
ftr-449	1623	25	son	son	NOUN
ftr-449	1623	26	and	and	CCONJ
ftr-449	1623	27	his	his	PRON
ftr-449	1623	28	son	son	NOUN
ftr-449	1623	29	's	's	PART
ftr-449	1623	30	children	child	NOUN
ftr-449	1623	31	;	;	PUNCT
ftr-449	1623	32	his	his	PRON
ftr-449	1623	33	son	son	NOUN
ftr-449	1623	34	was	be	AUX
ftr-449	1623	35	also	also	ADV
ftr-449	1623	36	to	to	PART
ftr-449	1623	37	serve	serve	VERB
ftr-449	1623	38	as	as	ADP
ftr-449	1623	39	sole	sole	ADJ
ftr-449	1623	40	trustee	trustee	NOUN
ftr-449	1623	41	thereby	thereby	ADV
ftr-449	1623	42	assuring	assure	VERB
ftr-449	1623	43	him	he	PRON
ftr-449	1623	44	of	of	ADP
ftr-449	1623	45	continuing	continue	VERB
ftr-449	1623	46	control	control	NOUN
ftr-449	1623	47	of	of	ADP
ftr-449	1623	48	the	the	DET
ftr-449	1623	49	business	business	NOUN
ftr-449	1623	50	.	.	PUNCT
ftr-449	1623	51	'	'	PUNCT
ftr-449	1624	1	the	the	DET
ftr-449	1624	2	agreement	agreement	NOUN
ftr-449	1624	3	merely	merely	ADV
ftr-449	1624	4	precluded	preclude	VERB
ftr-449	1624	5	him	he	PRON
ftr-449	1624	6	from	from	ADP
ftr-449	1624	7	revoking	revoke	VERB
ftr-449	1624	8	this	this	DET
ftr-449	1624	9	provision	provision	NOUN
ftr-449	1624	10	;	;	PUNCT
ftr-449	1624	11	in	in	ADP
ftr-449	1624	12	other	other	ADJ
ftr-449	1624	13	words	word	NOUN
ftr-449	1624	14	,	,	PUNCT
ftr-449	1624	15	it	it	PRON
ftr-449	1624	16	continued	continue	VERB
ftr-449	1624	17	the	the	DET
ftr-449	1624	18	status	status	NOUN
ftr-449	1624	19	quo.2	quo.2	PROPN
ftr-449	1624	20	1	1	NUM
ftr-449	1624	21	was	be	AUX
ftr-449	1624	22	he	he	PRON
ftr-449	1624	23	opposed	opposed	ADJ
ftr-449	1624	24	to	to	ADP
ftr-449	1624	25	having	have	VERB
ftr-449	1624	26	his	his	PRON
ftr-449	1624	27	son	son	NOUN
ftr-449	1624	28	operate	operate	VERB
ftr-449	1624	29	the	the	DET
ftr-449	1624	30	business	business	NOUN
ftr-449	1624	31	?	?	PUNCT
ftr-449	1625	1	although	although	SCONJ
ftr-449	1625	2	the	the	DET
ftr-449	1625	3	father	father	NOUN
ftr-449	1625	4	and	and	CCONJ
ftr-449	1625	5	son	son	NOUN
ftr-449	1625	6	had	have	VERB
ftr-449	1625	7	different	different	ADJ
ftr-449	1625	8	ideas	idea	NOUN
ftr-449	1625	9	as	as	ADP
ftr-449	1625	10	to	to	ADP
ftr-449	1625	11	how	how	SCONJ
ftr-449	1625	12	the	the	DET
ftr-449	1625	13	business	business	NOUN
ftr-449	1625	14	should	should	AUX
ftr-449	1625	15	be	be	AUX
ftr-449	1625	16	operated	operate	VERB
ftr-449	1625	17	,	,	PUNCT
ftr-449	1625	18	the	the	DET
ftr-449	1625	19	father	father	NOUN
ftr-449	1625	20	had	have	AUX
ftr-449	1625	21	turned	turn	VERB
ftr-449	1625	22	operating	operate	VERB
ftr-449	1625	23	control	control	NOUN
ftr-449	1625	24	over	over	ADP
ftr-449	1625	25	to	to	ADP
ftr-449	1625	26	his	his	PRON
ftr-449	1625	27	son	son	NOUN
ftr-449	1625	28	almost	almost	ADV
ftr-449	1625	29	15	15	NUM
ftr-449	1625	30	years	year	NOUN
ftr-449	1625	31	before	before	SCONJ
ftr-449	1625	32	their	their	PRON
ftr-449	1625	33	agreement.2it	agreement.2it	NOUN
ftr-449	1625	34	thus	thus	ADV
ftr-449	1625	35	appears	appear	VERB
ftr-449	1625	36	likely	likely	ADJ
ftr-449	1625	37	that	that	SCONJ
ftr-449	1625	38	the	the	DET
ftr-449	1625	39	father	father	NOUN
ftr-449	1625	40	-	-	PUNCT
ftr-449	1625	41	from	from	ADP
ftr-449	1625	42	love	love	NOUN
ftr-449	1625	43	,	,	PUNCT
ftr-449	1625	44	a	a	DET
ftr-449	1625	45	sense	sense	NOUN
ftr-449	1625	46	of	of	ADP
ftr-449	1625	47	paternal	paternal	ADJ
ftr-449	1625	48	obligation	obligation	NOUN
ftr-449	1625	49	,	,	PUNCT
ftr-449	1625	50	or	or	CCONJ
ftr-449	1625	51	both	both	PRON
ftr-449	1625	52	-	-	PUNCT
ftr-449	1625	53	wanted	want	VERB
ftr-449	1625	54	his	his	PRON
ftr-449	1625	55	son	son	NOUN
ftr-449	1625	56	to	to	PART
ftr-449	1625	57	retain	retain	VERB
ftr-449	1625	58	control	control	NOUN
ftr-449	1625	59	of	of	ADP
ftr-449	1625	60	the	the	DET
ftr-449	1625	61	business	business	NOUN
ftr-449	1625	62	provided	provide	VERB
ftr-449	1625	63	the	the	DET
ftr-449	1625	64	rights	right	NOUN
ftr-449	1625	65	of	of	ADP
ftr-449	1625	66	his	his	PRON
ftr-449	1625	67	grandchildren	grandchild	NOUN
ftr-449	1625	68	were	be	AUX
ftr-449	1625	69	protected	protect	VERB
ftr-449	1625	70	.	.	PUNCT
ftr-449	1626	1	indeed	indeed	ADV
ftr-449	1626	2	,	,	PUNCT
ftr-449	1626	3	if	if	SCONJ
ftr-449	1626	4	he	he	PRON
ftr-449	1626	5	opposed	oppose	VERB
ftr-449	1626	6	his	his	PRON
ftr-449	1626	7	son	son	NOUN
ftr-449	1626	8	's	's	PART
ftr-449	1626	9	continued	continue	VERB
ftr-449	1626	10	control	control	NOUN
ftr-449	1626	11	of	of	ADP
ftr-449	1626	12	the	the	DET
ftr-449	1626	13	business	business	NOUN
ftr-449	1626	14	and	and	CCONJ
ftr-449	1626	15	was	be	AUX
ftr-449	1626	16	solely	solely	ADV
ftr-449	1626	17	motivated	motivated	ADJ
ftr-449	1626	18	by	by	ADP
ftr-449	1626	19	his	his	PRON
ftr-449	1626	20	grandchildren	grandchild	NOUN
ftr-449	1626	21	's	's	PART
ftr-449	1626	22	welfare	welfare	NOUN
ftr-449	1626	23	,	,	PUNCT
ftr-449	1626	24	he	he	PRON
ftr-449	1626	25	might	might	AUX
ftr-449	1626	26	better	well	ADV
ftr-449	1626	27	have	have	AUX
ftr-449	1626	28	achieved	achieve	VERB
ftr-449	1626	29	these	these	DET
ftr-449	1626	30	objectives	objective	NOUN
ftr-449	1626	31	by	by	ADP
ftr-449	1626	32	leaving	leave	VERB
ftr-449	1626	33	his	his	PRON
ftr-449	1626	34	shares	share	NOUN
ftr-449	1626	35	outright	outright	ADV
ftr-449	1626	36	to	to	ADP
ftr-449	1626	37	his	his	PRON
ftr-449	1626	38	grandchildren	grandchild	NOUN
ftr-449	1626	39	.	.	PUNCT
ftr-449	1627	1	279	279	NUM
ftr-449	1627	2	.	.	PUNCT
ftr-449	1627	3	estate	estate	NOUN
ftr-449	1627	4	of	of	ADP
ftr-449	1627	5	magnin	magnin	PROPN
ftr-449	1627	6	v.	v.	ADP
ftr-449	1627	7	commissioner	commissioner	NOUN
ftr-449	1627	8	,	,	PUNCT
ftr-449	1627	9	184	184	NUM
ftr-449	1627	10	f.3d	f.3d	NUM
ftr-449	1627	11	1074	1074	NUM
ftr-449	1627	12	(	(	PUNCT
ftr-449	1627	13	9th	9th	ADJ
ftr-449	1627	14	cir	cir	NOUN
ftr-449	1627	15	.	.	PROPN
ftr-449	1627	16	1999	1999	NUM
ftr-449	1627	17	)	)	PUNCT
ftr-449	1627	18	.	.	PUNCT
ftr-449	1628	1	280	280	NUM
ftr-449	1628	2	.	.	PUNCT
ftr-449	1628	3	see	see	VERB
ftr-449	1628	4	magnin	magnin	ADJ
ftr-449	1628	5	,	,	PUNCT
ftr-449	1628	6	71	71	NUM
ftr-449	1628	7	t.c	t.c	PROPN
ftr-449	1628	8	.	.	PROPN
ftr-449	1628	9	memo	memo	NOUN
ftr-449	1628	10	(	(	PUNCT
ftr-449	1628	11	cch	cch	NOUN
ftr-449	1628	12	)	)	PUNCT
ftr-449	1628	13	at	at	ADP
ftr-449	1628	14	1859	1859	NUM
ftr-449	1628	15	,	,	PUNCT
ftr-449	1628	16	t.c	t.c	PROPN
ftr-449	1628	17	.	.	PROPN
ftr-449	1628	18	memo	memo	NOUN
ftr-449	1628	19	(	(	PUNCT
ftr-449	1628	20	ria	ria	PROPN
ftr-449	1628	21	)	)	PUNCT
ftr-449	1628	22	at	at	ADP
ftr-449	1628	23	242	242	NUM
ftr-449	1628	24	.	.	PUNCT
ftr-449	1629	1	281	281	NUM
ftr-449	1629	2	.	.	PUNCT
ftr-449	1630	1	see	see	VERB
ftr-449	1630	2	i	i	PRON
ftr-449	1630	3	d.	d.	PROPN
ftr-449	1630	4	282	282	NUM
ftr-449	1630	5	.	.	PUNCT
ftr-449	1631	1	see	see	VERB
ftr-449	1631	2	magnin	magnin	ADJ
ftr-449	1631	3	,	,	PUNCT
ftr-449	1631	4	71	71	NUM
ftr-449	1631	5	t.c	t.c	PROPN
ftr-449	1631	6	.	.	PROPN
ftr-449	1631	7	memo	memo	NOUN
ftr-449	1631	8	(	(	PUNCT
ftr-449	1631	9	cch	cch	NOUN
ftr-449	1631	10	)	)	PUNCT
ftr-449	1631	11	at	at	ADP
ftr-449	1631	12	1857	1857	NUM
ftr-449	1631	13	,	,	PUNCT
ftr-449	1631	14	t.c	t.c	PROPN
ftr-449	1631	15	.	.	PROPN
ftr-449	1631	16	memo	memo	NOUN
ftr-449	1631	17	(	(	PUNCT
ftr-449	1631	18	ria	ria	PROPN
ftr-449	1631	19	)	)	PUNCT
ftr-449	1631	20	at	at	ADP
ftr-449	1631	21	240	240	NUM
ftr-449	1631	22	.	.	PUNCT
ftr-449	1632	1	the	the	DET
ftr-449	1632	2	father	father	NOUN
ftr-449	1632	3	turned	turn	VERB
ftr-449	1632	4	operation	operation	NOUN
ftr-449	1632	5	of	of	ADP
ftr-449	1632	6	the	the	DET
ftr-449	1632	7	business	business	NOUN
ftr-449	1632	8	over	over	ADP
ftr-449	1632	9	to	to	ADP
ftr-449	1632	10	his	his	PRON
ftr-449	1632	11	son	son	NOUN
ftr-449	1632	12	in	in	ADP
ftr-449	1632	13	1937	1937	NUM
ftr-449	1632	14	;	;	PUNCT
ftr-449	1632	15	the	the	DET
ftr-449	1632	16	agreement	agreement	NOUN
ftr-449	1632	17	was	be	AUX
ftr-449	1632	18	made	make	VERB
ftr-449	1632	19	in	in	ADP
ftr-449	1632	20	1951	1951	NUM
ftr-449	1632	21	.	.	PUNCT
ftr-449	1633	1	see	see	VERB
ftr-449	1633	2	i	i	PRON
ftr-449	1633	3	d.	d.	PROPN
ftr-449	1633	4	after	after	ADP
ftr-449	1633	5	1937	1937	NUM
ftr-449	1633	6	,	,	PUNCT
ftr-449	1633	7	the	the	DET
ftr-449	1633	8	father	father	NOUN
ftr-449	1633	9	concentrated	concentrate	VERB
ftr-449	1633	10	his	his	PRON
ftr-449	1633	11	efforts	effort	NOUN
ftr-449	1633	12	on	on	ADP
ftr-449	1633	13	a	a	DET
ftr-449	1633	14	successful	successful	ADJ
ftr-449	1633	15	factoring	factoring	NOUN
ftr-449	1633	16	business	business	NOUN
ftr-449	1633	17	he	he	PRON
ftr-449	1633	18	had	have	AUX
ftr-449	1633	19	started	start	VERB
ftr-449	1633	20	.	.	PUNCT
ftr-449	1634	1	see	see	VERB
ftr-449	1634	2	i	i	PRON
ftr-449	1634	3	d.	d.	PROPN
ftr-449	1634	4	19991	19991	NUM
ftr-449	1634	5	florida	florida	PROPN
ftr-449	1634	6	tax	tax	PROPN
ftr-449	1634	7	review	review	NOUN
ftr-449	1634	8	was	be	AUX
ftr-449	1634	9	the	the	DET
ftr-449	1634	10	son	son	NOUN
ftr-449	1634	11	's	's	PART
ftr-449	1634	12	sole	sole	ADJ
ftr-449	1634	13	interest	interest	NOUN
ftr-449	1634	14	in	in	ADP
ftr-449	1634	15	the	the	DET
ftr-449	1634	16	transaction	transaction	NOUN
ftr-449	1634	17	to	to	PART
ftr-449	1634	18	obtain	obtain	VERB
ftr-449	1634	19	voting	voting	NOUN
ftr-449	1634	20	control	control	NOUN
ftr-449	1634	21	of	of	ADP
ftr-449	1634	22	his	his	PRON
ftr-449	1634	23	father	father	NOUN
ftr-449	1634	24	's	's	PART
ftr-449	1634	25	shares	share	NOUN
ftr-449	1634	26	?	?	PUNCT
ftr-449	1635	1	was	be	AUX
ftr-449	1635	2	he	he	PRON
ftr-449	1635	3	indifferent	indifferent	ADJ
ftr-449	1635	4	,	,	PUNCT
ftr-449	1635	5	or	or	CCONJ
ftr-449	1635	6	even	even	ADV
ftr-449	1635	7	antagonistic	antagonistic	ADJ
ftr-449	1635	8	,	,	PUNCT
ftr-449	1635	9	to	to	ADP
ftr-449	1635	10	his	his	PRON
ftr-449	1635	11	children	child	NOUN
ftr-449	1635	12	receiving	receive	VERB
ftr-449	1635	13	his	his	PRON
ftr-449	1635	14	father	father	NOUN
ftr-449	1635	15	's	's	PART
ftr-449	1635	16	shares	share	NOUN
ftr-449	1635	17	upon	upon	SCONJ
ftr-449	1635	18	his	his	PRON
ftr-449	1635	19	death	death	NOUN
ftr-449	1635	20	?	?	PUNCT
ftr-449	1636	1	there	there	PRON
ftr-449	1636	2	was	be	VERB
ftr-449	1636	3	no	no	DET
ftr-449	1636	4	evidence	evidence	NOUN
ftr-449	1636	5	of	of	ADP
ftr-449	1636	6	this	this	PRON
ftr-449	1636	7	.	.	PUNCT
ftr-449	1637	1	although	although	SCONJ
ftr-449	1637	2	the	the	DET
ftr-449	1637	3	court	court	NOUN
ftr-449	1637	4	made	make	VERB
ftr-449	1637	5	no	no	DET
ftr-449	1637	6	finding	finding	NOUN
ftr-449	1637	7	to	to	ADP
ftr-449	1637	8	this	this	DET
ftr-449	1637	9	effect	effect	NOUN
ftr-449	1637	10	,	,	PUNCT
ftr-449	1637	11	one	one	PRON
ftr-449	1637	12	might	might	AUX
ftr-449	1637	13	surmise	surmise	VERB
ftr-449	1637	14	some	some	DET
ftr-449	1637	15	tension	tension	NOUN
ftr-449	1637	16	existed	exist	VERB
ftr-449	1637	17	between	between	ADP
ftr-449	1637	18	the	the	DET
ftr-449	1637	19	decedent	decedent	NOUN
ftr-449	1637	20	and	and	CCONJ
ftr-449	1637	21	his	his	PRON
ftr-449	1637	22	children	child	NOUN
ftr-449	1637	23	since	since	SCONJ
ftr-449	1637	24	they	they	PRON
ftr-449	1637	25	disliked	dislike	VERB
ftr-449	1637	26	his	his	PRON
ftr-449	1637	27	second	second	ADJ
ftr-449	1637	28	wife.283	wife.283	NOUN
ftr-449	1637	29	but	but	CCONJ
ftr-449	1637	30	there	there	PRON
ftr-449	1637	31	is	be	VERB
ftr-449	1637	32	nothing	nothing	PRON
ftr-449	1637	33	to	to	PART
ftr-449	1637	34	suggest	suggest	VERB
ftr-449	1637	35	that	that	SCONJ
ftr-449	1637	36	the	the	DET
ftr-449	1637	37	son	son	NOUN
ftr-449	1637	38	disliked	dislike	VERB
ftr-449	1637	39	his	his	PRON
ftr-449	1637	40	children	child	NOUN
ftr-449	1637	41	,	,	PUNCT
ftr-449	1637	42	or	or	CCONJ
ftr-449	1637	43	objected	object	VERB
ftr-449	1637	44	to	to	ADP
ftr-449	1637	45	their	their	PRON
ftr-449	1637	46	receiving	receive	VERB
ftr-449	1637	47	his	his	PRON
ftr-449	1637	48	father	father	NOUN
ftr-449	1637	49	's	's	PART
ftr-449	1637	50	shares	share	NOUN
ftr-449	1637	51	after	after	ADP
ftr-449	1637	52	the	the	DET
ftr-449	1637	53	son	son	NOUN
ftr-449	1637	54	's	's	PART
ftr-449	1637	55	death.28	death.28	NOUN
ftr-449	1637	56	"	"	PUNCT
ftr-449	1637	57	on	on	ADP
ftr-449	1637	58	the	the	DET
ftr-449	1637	59	contrary	contrary	NOUN
ftr-449	1637	60	,	,	PUNCT
ftr-449	1637	61	his	his	PRON
ftr-449	1637	62	children	child	NOUN
ftr-449	1637	63	had	have	AUX
ftr-449	1637	64	worked	work	VERB
ftr-449	1637	65	with	with	ADP
ftr-449	1637	66	him	he	PRON
ftr-449	1637	67	in	in	ADP
ftr-449	1637	68	the	the	DET
ftr-449	1637	69	business	business	NOUN
ftr-449	1637	70	from	from	ADP
ftr-449	1637	71	early	early	ADV
ftr-449	1637	72	in	in	ADP
ftr-449	1637	73	their	their	PRON
ftr-449	1637	74	lives	life	NOUN
ftr-449	1637	75	and	and	CCONJ
ftr-449	1637	76	apparently	apparently	ADV
ftr-449	1637	77	continued	continue	VERB
ftr-449	1637	78	to	to	PART
ftr-449	1637	79	work	work	VERB
ftr-449	1637	80	with	with	ADP
ftr-449	1637	81	him	he	PRON
ftr-449	1637	82	in	in	ADP
ftr-449	1637	83	the	the	DET
ftr-449	1637	84	business	business	NOUN
ftr-449	1637	85	during	during	ADP
ftr-449	1637	86	the	the	DET
ftr-449	1637	87	rest	rest	NOUN
ftr-449	1637	88	of	of	ADP
ftr-449	1637	89	decedent	decedent	PROPN
ftr-449	1637	90	's	's	PART
ftr-449	1637	91	life.2	life.2	PROPN
ftr-449	1637	92	"	"	PUNCT
ftr-449	1637	93	5	5	NUM
ftr-449	1637	94	decedent	decedent	NOUN
ftr-449	1637	95	appointed	appoint	VERB
ftr-449	1637	96	his	his	PRON
ftr-449	1637	97	oldest	old	ADJ
ftr-449	1637	98	son	son	NOUN
ftr-449	1637	99	executor	executor	NOUN
ftr-449	1637	100	of	of	ADP
ftr-449	1637	101	his	his	PRON
ftr-449	1637	102	estate	estate	NOUN
ftr-449	1637	103	,	,	PUNCT
ftr-449	1637	104	suggesting	suggest	VERB
ftr-449	1637	105	a	a	DET
ftr-449	1637	106	relationship	relationship	NOUN
ftr-449	1637	107	of	of	ADP
ftr-449	1637	108	trust	trust	NOUN
ftr-449	1637	109	and	and	CCONJ
ftr-449	1637	110	love.286	love.286	ADJ
ftr-449	1637	111	most	most	ADV
ftr-449	1637	112	likely	likely	ADV
ftr-449	1637	113	,	,	PUNCT
ftr-449	1637	114	the	the	DET
ftr-449	1637	115	decedent	decedent	NOUN
ftr-449	1637	116	was	be	AUX
ftr-449	1637	117	attracted	attract	VERB
ftr-449	1637	118	to	to	ADP
ftr-449	1637	119	a	a	DET
ftr-449	1637	120	solution	solution	NOUN
ftr-449	1637	121	where	where	SCONJ
ftr-449	1637	122	his	his	PRON
ftr-449	1637	123	father	father	NOUN
ftr-449	1637	124	's	's	PART
ftr-449	1637	125	shares	share	NOUN
ftr-449	1637	126	would	would	AUX
ftr-449	1637	127	"	"	PUNCT
ftr-449	1637	128	remain	remain	VERB
ftr-449	1637	129	in	in	ADP
ftr-449	1637	130	the	the	DET
ftr-449	1637	131	family	family	NOUN
ftr-449	1637	132	"	"	PUNCT
ftr-449	1637	133	and	and	CCONJ
ftr-449	1637	134	ultimately	ultimately	ADV
ftr-449	1637	135	pass	pass	VERB
ftr-449	1637	136	to	to	ADP
ftr-449	1637	137	his	his	PRON
ftr-449	1637	138	children	child	NOUN
ftr-449	1637	139	.	.	PUNCT
ftr-449	1638	1	indeed	indeed	ADV
ftr-449	1638	2	,	,	PUNCT
ftr-449	1638	3	his	his	PRON
ftr-449	1638	4	agreement	agreement	NOUN
ftr-449	1638	5	with	with	ADP
ftr-449	1638	6	his	his	PRON
ftr-449	1638	7	father	father	NOUN
ftr-449	1638	8	benefited	benefit	VERB
ftr-449	1638	9	his	his	PRON
ftr-449	1638	10	children	child	NOUN
ftr-449	1638	11	by	by	ADP
ftr-449	1638	12	obligating	obligate	VERB
ftr-449	1638	13	his	his	PRON
ftr-449	1638	14	father	father	NOUN
ftr-449	1638	15	to	to	PART
ftr-449	1638	16	leave	leave	VERB
ftr-449	1638	17	one	one	NUM
ftr-449	1638	18	-	-	PUNCT
ftr-449	1638	19	half	half	NOUN
ftr-449	1638	20	of	of	ADP
ftr-449	1638	21	his	his	PRON
ftr-449	1638	22	shares	share	NOUN
ftr-449	1638	23	in	in	ADP
ftr-449	1638	24	trusts	trust	NOUN
ftr-449	1638	25	for	for	ADP
ftr-449	1638	26	their	their	PRON
ftr-449	1638	27	benefit	benefit	NOUN
ftr-449	1638	28	.	.	PUNCT
ftr-449	1639	1	these	these	DET
ftr-449	1639	2	facts	fact	NOUN
ftr-449	1639	3	suggest	suggest	VERB
ftr-449	1639	4	the	the	DET
ftr-449	1639	5	presence	presence	NOUN
ftr-449	1639	6	of	of	ADP
ftr-449	1639	7	both	both	CCONJ
ftr-449	1639	8	donative	donative	ADJ
ftr-449	1639	9	and	and	CCONJ
ftr-449	1639	10	bargaining	bargaining	NOUN
ftr-449	1639	11	elements	element	NOUN
ftr-449	1639	12	in	in	ADP
ftr-449	1639	13	the	the	DET
ftr-449	1639	14	transaction	transaction	NOUN
ftr-449	1639	15	.	.	PUNCT
ftr-449	1640	1	the	the	DET
ftr-449	1640	2	tax	tax	NOUN
ftr-449	1640	3	court	court	NOUN
ftr-449	1640	4	seems	seem	VERB
ftr-449	1640	5	to	to	PART
ftr-449	1640	6	have	have	AUX
ftr-449	1640	7	recognized	recognize	VERB
ftr-449	1640	8	this	this	PRON
ftr-449	1640	9	when	when	SCONJ
ftr-449	1640	10	it	it	PRON
ftr-449	1640	11	found	find	VERB
ftr-449	1640	12	the	the	DET
ftr-449	1640	13	transaction	transaction	NOUN
ftr-449	1640	14	involved	involve	VERB
ftr-449	1640	15	merely	merely	ADV
ftr-449	1640	16	"	"	PUNCT
ftr-449	1640	17	some	some	PRON
ftr-449	1640	18	"	"	PUNCT
ftr-449	1640	19	bargained	bargain	VERB
ftr-449	1640	20	-	-	PUNCT
ftr-449	1640	21	for	for	ADP
ftr-449	1640	22	consideration	consideration	NOUN
ftr-449	1640	23	,	,	PUNCT
ftr-449	1640	24	or	or	CCONJ
ftr-449	1640	25	as	as	SCONJ
ftr-449	1640	26	it	it	PRON
ftr-449	1640	27	expressed	express	VERB
ftr-449	1640	28	the	the	DET
ftr-449	1640	29	thought	thought	NOUN
ftr-449	1640	30	elsewhere	elsewhere	ADV
ftr-449	1640	31	,	,	PUNCT
ftr-449	1640	32	"	"	PUNCT
ftr-449	1640	33	an	an	DET
ftr-449	1640	34	element	element	NOUN
ftr-449	1640	35	of	of	ADP
ftr-449	1640	36	'	'	PUNCT
ftr-449	1640	37	bargained	bargain	VERB
ftr-449	1640	38	-	-	PUNCT
ftr-449	1640	39	for	for	ADP
ftr-449	1640	40	consideration.287	consideration.287	NOUN
ftr-449	1640	41	since	since	SCONJ
ftr-449	1640	42	donative	donative	ADJ
ftr-449	1640	43	impulses	impulse	NOUN
ftr-449	1640	44	were	be	AUX
ftr-449	1640	45	almost	almost	ADV
ftr-449	1640	46	certainly	certainly	ADV
ftr-449	1640	47	present	present	ADJ
ftr-449	1640	48	,	,	PUNCT
ftr-449	1640	49	the	the	DET
ftr-449	1640	50	lehman	lehman	ADJ
ftr-449	1640	51	"	"	PUNCT
ftr-449	1640	52	unitary	unitary	ADJ
ftr-449	1640	53	"	"	PUNCT
ftr-449	1640	54	approach	approach	NOUN
ftr-449	1640	55	provides	provide	VERB
ftr-449	1640	56	a	a	DET
ftr-449	1640	57	better	well	ADJ
ftr-449	1640	58	way	way	NOUN
ftr-449	1640	59	of	of	ADP
ftr-449	1640	60	characterizing	characterize	VERB
ftr-449	1640	61	the	the	DET
ftr-449	1640	62	transaction	transaction	NOUN
ftr-449	1640	63	.	.	PUNCT
ftr-449	1641	1	father	father	NOUN
ftr-449	1641	2	and	and	CCONJ
ftr-449	1641	3	son	son	NOUN
ftr-449	1641	4	were	be	AUX
ftr-449	1641	5	bargaining	bargain	VERB
ftr-449	1641	6	.	.	PUNCT
ftr-449	1642	1	the	the	DET
ftr-449	1642	2	father	father	PROPN
ftr-449	1642	3	wanted	want	VERB
ftr-449	1642	4	a	a	DET
ftr-449	1642	5	solution	solution	NOUN
ftr-449	1642	6	that	that	PRON
ftr-449	1642	7	would	would	AUX
ftr-449	1642	8	allow	allow	VERB
ftr-449	1642	9	his	his	PRON
ftr-449	1642	10	son	son	NOUN
ftr-449	1642	11	to	to	PART
ftr-449	1642	12	continue	continue	VERB
ftr-449	1642	13	running	run	VERB
ftr-449	1642	14	the	the	DET
ftr-449	1642	15	business	business	NOUN
ftr-449	1642	16	but	but	CCONJ
ftr-449	1642	17	at	at	ADP
ftr-449	1642	18	the	the	DET
ftr-449	1642	19	same	same	ADJ
ftr-449	1642	20	time	time	NOUN
ftr-449	1642	21	would	would	AUX
ftr-449	1642	22	protect	protect	VERB
ftr-449	1642	23	his	his	PRON
ftr-449	1642	24	grandchildren	grandchild	NOUN
ftr-449	1642	25	.	.	PUNCT
ftr-449	1643	1	the	the	DET
ftr-449	1643	2	son	son	NOUN
ftr-449	1643	3	wanted	want	VERB
ftr-449	1643	4	to	to	PART
ftr-449	1643	5	assure	assure	VERB
ftr-449	1643	6	his	his	PRON
ftr-449	1643	7	continued	continue	VERB
ftr-449	1643	8	control	control	NOUN
ftr-449	1643	9	of	of	ADP
ftr-449	1643	10	the	the	DET
ftr-449	1643	11	business	business	NOUN
ftr-449	1643	12	but	but	CCONJ
ftr-449	1643	13	probably	probably	ADV
ftr-449	1643	14	also	also	ADV
ftr-449	1643	15	wanted	want	VERB
ftr-449	1643	16	his	his	PRON
ftr-449	1643	17	children	child	NOUN
ftr-449	1643	18	to	to	PART
ftr-449	1643	19	have	have	VERB
ftr-449	1643	20	an	an	DET
ftr-449	1643	21	interest	interest	NOUN
ftr-449	1643	22	in	in	ADP
ftr-449	1643	23	the	the	DET
ftr-449	1643	24	business	business	NOUN
ftr-449	1643	25	following	follow	VERB
ftr-449	1643	26	his	his	PRON
ftr-449	1643	27	death	death	NOUN
ftr-449	1643	28	.	.	PUNCT
ftr-449	1644	1	the	the	DET
ftr-449	1644	2	father	father	PROPN
ftr-449	1644	3	proposed	propose	VERB
ftr-449	1644	4	a	a	DET
ftr-449	1644	5	package	package	NOUN
ftr-449	1644	6	deal	deal	NOUN
ftr-449	1644	7	:	:	PUNCT
ftr-449	1644	8	"	"	PUNCT
ftr-449	1644	9	i	i	PRON
ftr-449	1644	10	will	will	AUX
ftr-449	1644	11	leave	leave	VERB
ftr-449	1644	12	my	my	PRON
ftr-449	1644	13	shares	share	NOUN
ftr-449	1644	14	so	so	SCONJ
ftr-449	1644	15	that	that	SCONJ
ftr-449	1644	16	you	you	PRON
ftr-449	1644	17	can	can	AUX
ftr-449	1644	18	vote	vote	VERB
ftr-449	1644	19	them	they	PRON
ftr-449	1644	20	during	during	ADP
ftr-449	1644	21	your	your	PRON
ftr-449	1644	22	lifetime	lifetime	NOUN
ftr-449	1644	23	and	and	CCONJ
ftr-449	1644	24	so	so	ADV
ftr-449	1644	25	they	they	PRON
ftr-449	1644	26	will	will	AUX
ftr-449	1644	27	pass	pass	VERB
ftr-449	1644	28	to	to	ADP
ftr-449	1644	29	your	your	PRON
ftr-449	1644	30	children	child	NOUN
ftr-449	1644	31	upon	upon	SCONJ
ftr-449	1644	32	your	your	PRON
ftr-449	1644	33	death	death	NOUN
ftr-449	1644	34	.	.	PUNCT
ftr-449	1645	1	in	in	ADP
ftr-449	1645	2	return	return	NOUN
ftr-449	1645	3	,	,	PUNCT
ftr-449	1645	4	you	you	PRON
ftr-449	1645	5	will	will	AUX
ftr-449	1645	6	continue	continue	VERB
ftr-449	1645	7	to	to	PART
ftr-449	1645	8	own	own	VERB
ftr-449	1645	9	your	your	PRON
ftr-449	1645	10	shares	share	NOUN
ftr-449	1645	11	subject	subject	ADJ
ftr-449	1645	12	283	283	NUM
ftr-449	1645	13	.	.	PUNCT
ftr-449	1646	1	see	see	VERB
ftr-449	1646	2	magnin	magnin	ADJ
ftr-449	1646	3	,	,	PUNCT
ftr-449	1646	4	71	71	NUM
ftr-449	1646	5	t.c	t.c	PROPN
ftr-449	1646	6	.	.	PROPN
ftr-449	1646	7	memo	memo	NOUN
ftr-449	1646	8	(	(	PUNCT
ftr-449	1646	9	cch	cch	NOUN
ftr-449	1646	10	)	)	PUNCT
ftr-449	1646	11	at	at	ADP
ftr-449	1646	12	1858	1858	NUM
ftr-449	1646	13	,	,	PUNCT
ftr-449	1646	14	t.c	t.c	PROPN
ftr-449	1646	15	.	.	PROPN
ftr-449	1646	16	memo	memo	NOUN
ftr-449	1646	17	(	(	PUNCT
ftr-449	1646	18	ria	ria	PROPN
ftr-449	1646	19	)	)	PUNCT
ftr-449	1646	20	at	at	ADP
ftr-449	1646	21	240	240	NUM
ftr-449	1646	22	.	.	PUNCT
ftr-449	1647	1	the	the	DET
ftr-449	1647	2	father	father	PROPN
ftr-449	1647	3	also	also	ADV
ftr-449	1647	4	disliked	dislike	VERB
ftr-449	1647	5	decedent	decedent	PROPN
ftr-449	1647	6	's	's	PART
ftr-449	1647	7	second	second	ADJ
ftr-449	1647	8	wife	wife	NOUN
ftr-449	1647	9	.	.	PUNCT
ftr-449	1648	1	see	see	VERB
ftr-449	1648	2	i	i	PRON
ftr-449	1648	3	d.	d.	PROPN
ftr-449	1648	4	284	284	NUM
ftr-449	1648	5	.	.	PUNCT
ftr-449	1649	1	the	the	DET
ftr-449	1649	2	decedent	decedent	NOUN
ftr-449	1649	3	may	may	AUX
ftr-449	1649	4	have	have	AUX
ftr-449	1649	5	preferred	prefer	VERB
ftr-449	1649	6	to	to	PART
ftr-449	1649	7	leave	leave	VERB
ftr-449	1649	8	some	some	PRON
ftr-449	1649	9	or	or	CCONJ
ftr-449	1649	10	all	all	PRON
ftr-449	1649	11	of	of	ADP
ftr-449	1649	12	his	his	PRON
ftr-449	1649	13	own	own	ADJ
ftr-449	1649	14	shares	share	NOUN
ftr-449	1649	15	to	to	ADP
ftr-449	1649	16	his	his	PRON
ftr-449	1649	17	second	second	ADJ
ftr-449	1649	18	wife	wife	NOUN
ftr-449	1649	19	,	,	PUNCT
ftr-449	1649	20	at	at	ADP
ftr-449	1649	21	least	least	ADJ
ftr-449	1649	22	for	for	ADP
ftr-449	1649	23	the	the	DET
ftr-449	1649	24	period	period	NOUN
ftr-449	1649	25	she	she	PRON
ftr-449	1649	26	survived	survive	VERB
ftr-449	1649	27	him	he	PRON
ftr-449	1649	28	.	.	PUNCT
ftr-449	1650	1	as	as	ADV
ftr-449	1650	2	far	far	ADV
ftr-449	1650	3	as	as	SCONJ
ftr-449	1650	4	the	the	DET
ftr-449	1650	5	opinion	opinion	NOUN
ftr-449	1650	6	reveals	reveal	VERB
ftr-449	1650	7	,	,	PUNCT
ftr-449	1650	8	no	no	DET
ftr-449	1650	9	evidence	evidence	NOUN
ftr-449	1650	10	was	be	AUX
ftr-449	1650	11	presented	present	VERB
ftr-449	1650	12	on	on	ADP
ftr-449	1650	13	how	how	SCONJ
ftr-449	1650	14	he	he	PRON
ftr-449	1650	15	wanted	want	VERB
ftr-449	1650	16	to	to	PART
ftr-449	1650	17	leave	leave	VERB
ftr-449	1650	18	his	his	PRON
ftr-449	1650	19	own	own	ADJ
ftr-449	1650	20	shares	share	NOUN
ftr-449	1650	21	.	.	PUNCT
ftr-449	1651	1	however	however	ADV
ftr-449	1651	2	,	,	PUNCT
ftr-449	1651	3	there	there	PRON
ftr-449	1651	4	is	be	VERB
ftr-449	1651	5	no	no	DET
ftr-449	1651	6	reason	reason	NOUN
ftr-449	1651	7	to	to	PART
ftr-449	1651	8	suppose	suppose	VERB
ftr-449	1651	9	he	he	PRON
ftr-449	1651	10	was	be	AUX
ftr-449	1651	11	unhappy	unhappy	ADJ
ftr-449	1651	12	about	about	ADP
ftr-449	1651	13	his	his	PRON
ftr-449	1651	14	father	father	NOUN
ftr-449	1651	15	's	's	PART
ftr-449	1651	16	shares	share	NOUN
ftr-449	1651	17	passing	pass	VERB
ftr-449	1651	18	to	to	ADP
ftr-449	1651	19	his	his	PRON
ftr-449	1651	20	children	child	NOUN
ftr-449	1651	21	after	after	ADP
ftr-449	1651	22	his	his	PRON
ftr-449	1651	23	(	(	PUNCT
ftr-449	1651	24	i.e.	i.e.	X
ftr-449	1651	25	,	,	PUNCT
ftr-449	1651	26	the	the	DET
ftr-449	1651	27	son	son	NOUN
ftr-449	1651	28	's	's	PART
ftr-449	1651	29	)	)	PUNCT
ftr-449	1651	30	death	death	NOUN
ftr-449	1651	31	.	.	PUNCT
ftr-449	1652	1	indeed	indeed	ADV
ftr-449	1652	2	,	,	PUNCT
ftr-449	1652	3	as	as	SCONJ
ftr-449	1652	4	the	the	DET
ftr-449	1652	5	text	text	NOUN
ftr-449	1652	6	develops	develop	VERB
ftr-449	1652	7	,	,	PUNCT
ftr-449	1652	8	the	the	DET
ftr-449	1652	9	circumstances	circumstance	NOUN
ftr-449	1652	10	suggest	suggest	VERB
ftr-449	1652	11	he	he	PRON
ftr-449	1652	12	would	would	AUX
ftr-449	1652	13	have	have	AUX
ftr-449	1652	14	wanted	want	VERB
ftr-449	1652	15	his	his	PRON
ftr-449	1652	16	children	child	NOUN
ftr-449	1652	17	to	to	PART
ftr-449	1652	18	have	have	VERB
ftr-449	1652	19	an	an	DET
ftr-449	1652	20	interest	interest	NOUN
ftr-449	1652	21	in	in	ADP
ftr-449	1652	22	the	the	DET
ftr-449	1652	23	business	business	NOUN
ftr-449	1652	24	following	follow	VERB
ftr-449	1652	25	his	his	PRON
ftr-449	1652	26	death	death	NOUN
ftr-449	1652	27	.	.	PUNCT
ftr-449	1653	1	285	285	NUM
ftr-449	1653	2	.	.	PUNCT
ftr-449	1654	1	see	see	VERB
ftr-449	1654	2	magnin	magnin	ADJ
ftr-449	1654	3	,	,	PUNCT
ftr-449	1654	4	71	71	NUM
ftr-449	1654	5	t.c	t.c	PROPN
ftr-449	1654	6	.	.	PROPN
ftr-449	1654	7	memo	memo	NOUN
ftr-449	1654	8	(	(	PUNCT
ftr-449	1654	9	cch	cch	NOUN
ftr-449	1654	10	)	)	PUNCT
ftr-449	1654	11	at	at	ADP
ftr-449	1654	12	1858	1858	NUM
ftr-449	1654	13	,	,	PUNCT
ftr-449	1654	14	t.c	t.c	PROPN
ftr-449	1654	15	.	.	PROPN
ftr-449	1654	16	memo	memo	NOUN
ftr-449	1654	17	(	(	PUNCT
ftr-449	1654	18	ria	ria	PROPN
ftr-449	1654	19	)	)	PUNCT
ftr-449	1654	20	at	at	ADP
ftr-449	1654	21	240	240	NUM
ftr-449	1654	22	.	.	PUNCT
ftr-449	1655	1	the	the	DET
ftr-449	1655	2	opinion	opinion	NOUN
ftr-449	1655	3	states	state	VERB
ftr-449	1655	4	that	that	SCONJ
ftr-449	1655	5	his	his	PRON
ftr-449	1655	6	children	child	NOUN
ftr-449	1655	7	continued	continue	VERB
ftr-449	1655	8	working	work	VERB
ftr-449	1655	9	in	in	ADP
ftr-449	1655	10	the	the	DET
ftr-449	1655	11	business	business	NOUN
ftr-449	1655	12	during	during	ADP
ftr-449	1655	13	their	their	PRON
ftr-449	1655	14	adulthood	adulthood	NOUN
ftr-449	1655	15	,	,	PUNCT
ftr-449	1655	16	except	except	SCONJ
ftr-449	1655	17	that	that	SCONJ
ftr-449	1655	18	his	his	PRON
ftr-449	1655	19	daughter	daughter	NOUN
ftr-449	1655	20	reduced	reduce	VERB
ftr-449	1655	21	her	her	PRON
ftr-449	1655	22	day	day	NOUN
ftr-449	1655	23	-	-	PUNCT
ftr-449	1655	24	to	to	ADP
ftr-449	1655	25	-	-	PUNCT
ftr-449	1655	26	day	day	NOUN
ftr-449	1655	27	activities	activity	NOUN
ftr-449	1655	28	following	follow	VERB
ftr-449	1655	29	her	her	PRON
ftr-449	1655	30	marriage	marriage	NOUN
ftr-449	1655	31	.	.	PUNCT
ftr-449	1656	1	her	her	PRON
ftr-449	1656	2	husband	husband	NOUN
ftr-449	1656	3	entered	enter	VERB
ftr-449	1656	4	the	the	DET
ftr-449	1656	5	business	business	NOUN
ftr-449	1656	6	and	and	CCONJ
ftr-449	1656	7	was	be	AUX
ftr-449	1656	8	ultimately	ultimately	ADV
ftr-449	1656	9	placed	place	VERB
ftr-449	1656	10	in	in	ADP
ftr-449	1656	11	charge	charge	NOUN
ftr-449	1656	12	of	of	ADP
ftr-449	1656	13	store	store	NOUN
ftr-449	1656	14	operations	operation	NOUN
ftr-449	1656	15	.	.	PUNCT
ftr-449	1657	1	see	see	VERB
ftr-449	1657	2	i	i	PRON
ftr-449	1657	3	d.	d.	PROPN
ftr-449	1657	4	286	286	NUM
ftr-449	1657	5	.	.	PUNCT
ftr-449	1658	1	see	see	VERB
ftr-449	1658	2	magnin	magnin	ADJ
ftr-449	1658	3	,	,	PUNCT
ftr-449	1658	4	71	71	NUM
ftr-449	1658	5	t.c	t.c	PROPN
ftr-449	1658	6	.	.	PROPN
ftr-449	1658	7	memo	memo	NOUN
ftr-449	1658	8	(	(	PUNCT
ftr-449	1658	9	cch	cch	NOUN
ftr-449	1658	10	)	)	PUNCT
ftr-449	1658	11	at	at	ADP
ftr-449	1658	12	1856	1856	NUM
ftr-449	1658	13	,	,	PUNCT
ftr-449	1658	14	t.c	t.c	PROPN
ftr-449	1658	15	.	.	PROPN
ftr-449	1658	16	memo	memo	NOUN
ftr-449	1658	17	(	(	PUNCT
ftr-449	1658	18	ria	ria	PROPN
ftr-449	1658	19	)	)	PUNCT
ftr-449	1658	20	at	at	ADP
ftr-449	1658	21	239	239	NUM
ftr-449	1658	22	.	.	PUNCT
ftr-449	1658	23	287	287	NUM
ftr-449	1658	24	.	.	PUNCT
ftr-449	1659	1	magnin	magnin	ADJ
ftr-449	1659	2	,	,	PUNCT
ftr-449	1659	3	71	71	NUM
ftr-449	1659	4	t.c	t.c	PROPN
ftr-449	1659	5	.	.	PROPN
ftr-449	1659	6	memo	memo	NOUN
ftr-449	1659	7	(	(	PUNCT
ftr-449	1659	8	cch	cch	NOUN
ftr-449	1659	9	)	)	PUNCT
ftr-449	1659	10	at	at	ADP
ftr-449	1659	11	1862	1862	NUM
ftr-449	1659	12	,	,	PUNCT
ftr-449	1659	13	t.c	t.c	PROPN
ftr-449	1659	14	.	.	PROPN
ftr-449	1659	15	memo	memo	NOUN
ftr-449	1659	16	(	(	PUNCT
ftr-449	1659	17	ria	ria	PROPN
ftr-449	1659	18	)	)	PUNCT
ftr-449	1659	19	at	at	ADP
ftr-449	1659	20	246	246	NUM
ftr-449	1659	21	.	.	PUNCT
ftr-449	1660	1	[	[	X
ftr-449	1660	2	vol	vol	NOUN
ftr-449	1660	3	.	.	NOUN
ftr-449	1660	4	4:8	4:8	NUM
ftr-449	1660	5	estate	estate	NOUN
ftr-449	1660	6	and	and	CCONJ
ftr-449	1660	7	git	git	NOUN
ftr-449	1660	8	tax	tax	NOUN
ftr-449	1660	9	effects	effect	NOUN
ftr-449	1660	10	of	of	ADP
ftr-449	1660	11	selling	sell	VERB
ftr-449	1660	12	a	a	DET
ftr-449	1660	13	remainder	remainder	NOUN
ftr-449	1660	14	to	to	ADP
ftr-449	1660	15	some	some	DET
ftr-449	1660	16	restrictions	restriction	NOUN
ftr-449	1660	17	on	on	ADP
ftr-449	1660	18	their	their	PRON
ftr-449	1660	19	transfer	transfer	NOUN
ftr-449	1660	20	but	but	CCONJ
ftr-449	1660	21	will	will	AUX
ftr-449	1660	22	leave	leave	VERB
ftr-449	1660	23	them	they	PRON
ftr-449	1660	24	to	to	ADP
ftr-449	1660	25	your	your	PRON
ftr-449	1660	26	children	child	NOUN
ftr-449	1660	27	on	on	ADP
ftr-449	1660	28	your	your	PRON
ftr-449	1660	29	death	death	NOUN
ftr-449	1660	30	.	.	PUNCT
ftr-449	1660	31	"	"	PUNCT
ftr-449	1661	1	each	each	DET
ftr-449	1661	2	party	party	NOUN
ftr-449	1661	3	's	's	PART
ftr-449	1661	4	package	package	NOUN
ftr-449	1661	5	was	be	AUX
ftr-449	1661	6	designed	design	VERB
ftr-449	1661	7	to	to	PART
ftr-449	1661	8	appeal	appeal	VERB
ftr-449	1661	9	to	to	ADP
ftr-449	1661	10	the	the	DET
ftr-449	1661	11	other	other	ADJ
ftr-449	1661	12	and	and	CCONJ
ftr-449	1661	13	induce	induce	VERB
ftr-449	1661	14	his	his	PRON
ftr-449	1661	15	acceptance	acceptance	NOUN
ftr-449	1661	16	.	.	PUNCT
ftr-449	1662	1	consequently	consequently	ADV
ftr-449	1662	2	,	,	PUNCT
ftr-449	1662	3	the	the	DET
ftr-449	1662	4	father	father	NOUN
ftr-449	1662	5	"	"	PUNCT
ftr-449	1662	6	bought	buy	VERB
ftr-449	1662	7	and	and	CCONJ
ftr-449	1662	8	paid	pay	VERB
ftr-449	1662	9	for	for	ADP
ftr-449	1662	10	"	"	PUNCT
ftr-449	1662	11	the	the	DET
ftr-449	1662	12	son	son	NOUN
ftr-449	1662	13	's	's	PART
ftr-449	1662	14	disposition	disposition	NOUN
ftr-449	1662	15	of	of	ADP
ftr-449	1662	16	his	his	PRON
ftr-449	1662	17	shares	share	NOUN
ftr-449	1662	18	and	and	CCONJ
ftr-449	1662	19	the	the	DET
ftr-449	1662	20	son	son	NOUN
ftr-449	1662	21	"	"	PUNCT
ftr-449	1662	22	bought	buy	VERB
ftr-449	1662	23	and	and	CCONJ
ftr-449	1662	24	paid	pay	VERB
ftr-449	1662	25	for	for	ADP
ftr-449	1662	26	"	"	PUNCT
ftr-449	1662	27	the	the	DET
ftr-449	1662	28	father	father	NOUN
ftr-449	1662	29	's	's	PART
ftr-449	1662	30	disposition	disposition	NOUN
ftr-449	1662	31	of	of	ADP
ftr-449	1662	32	his	his	PRON
ftr-449	1662	33	shares	share	NOUN
ftr-449	1662	34	.	.	PUNCT
ftr-449	1663	1	the	the	DET
ftr-449	1663	2	decedent	decedent	NOUN
ftr-449	1663	3	should	should	AUX
ftr-449	1663	4	therefore	therefore	ADV
ftr-449	1663	5	have	have	AUX
ftr-449	1663	6	been	be	AUX
ftr-449	1663	7	treated	treat	VERB
ftr-449	1663	8	as	as	ADP
ftr-449	1663	9	the	the	DET
ftr-449	1663	10	transferor	transferor	NOUN
ftr-449	1663	11	of	of	ADP
ftr-449	1663	12	his	his	PRON
ftr-449	1663	13	father	father	NOUN
ftr-449	1663	14	's	's	PART
ftr-449	1663	15	shares	share	NOUN
ftr-449	1663	16	,	,	PUNCT
ftr-449	1663	17	and	and	CCONJ
ftr-449	1663	18	to	to	ADP
ftr-449	1663	19	the	the	DET
ftr-449	1663	20	extent	extent	NOUN
ftr-449	1663	21	his	his	PRON
ftr-449	1663	22	father	father	NOUN
ftr-449	1663	23	's	's	PART
ftr-449	1663	24	disposition	disposition	NOUN
ftr-449	1663	25	gave	give	VERB
ftr-449	1663	26	him	he	PRON
ftr-449	1663	27	a	a	DET
ftr-449	1663	28	life	life	NOUN
ftr-449	1663	29	income	income	NOUN
ftr-449	1663	30	interest	interest	NOUN
ftr-449	1663	31	,	,	PUNCT
ftr-449	1663	32	it	it	PRON
ftr-449	1663	33	should	should	AUX
ftr-449	1663	34	have	have	AUX
ftr-449	1663	35	been	be	AUX
ftr-449	1663	36	included	include	VERB
ftr-449	1663	37	in	in	ADP
ftr-449	1663	38	his	his	PRON
ftr-449	1663	39	gross	gross	ADJ
ftr-449	1663	40	estate	estate	NOUN
ftr-449	1663	41	pursuant	pursuant	ADJ
ftr-449	1663	42	to	to	ADP
ftr-449	1663	43	section	section	NOUN
ftr-449	1663	44	2036.288	2036.288	NUM
ftr-449	1663	45	since	since	SCONJ
ftr-449	1663	46	the	the	DET
ftr-449	1663	47	normal	normal	ADJ
ftr-449	1663	48	desire	desire	NOUN
ftr-449	1663	49	of	of	ADP
ftr-449	1663	50	every	every	DET
ftr-449	1663	51	parent	parent	NOUN
ftr-449	1663	52	is	be	AUX
ftr-449	1663	53	to	to	PART
ftr-449	1663	54	benefit	benefit	VERB
ftr-449	1663	55	his	his	PRON
ftr-449	1663	56	children	child	NOUN
ftr-449	1663	57	,	,	PUNCT
ftr-449	1663	58	there	there	PRON
ftr-449	1663	59	should	should	AUX
ftr-449	1663	60	be	be	AUX
ftr-449	1663	61	a	a	DET
ftr-449	1663	62	strong	strong	ADJ
ftr-449	1663	63	presumption	presumption	NOUN
ftr-449	1663	64	in	in	ADP
ftr-449	1663	65	these	these	DET
ftr-449	1663	66	cases	case	NOUN
ftr-449	1663	67	that	that	SCONJ
ftr-449	1663	68	the	the	DET
ftr-449	1663	69	parent	parent	NOUN
ftr-449	1663	70	's	's	PART
ftr-449	1663	71	decision	decision	NOUN
ftr-449	1663	72	to	to	PART
ftr-449	1663	73	enter	enter	VERB
ftr-449	1663	74	the	the	DET
ftr-449	1663	75	agreement	agreement	NOUN
ftr-449	1663	76	was	be	AUX
ftr-449	1663	77	motivated	motivate	VERB
ftr-449	1663	78	,	,	PUNCT
ftr-449	1663	79	in	in	ADP
ftr-449	1663	80	part	part	NOUN
ftr-449	1663	81	,	,	PUNCT
ftr-449	1663	82	by	by	ADP
ftr-449	1663	83	the	the	DET
ftr-449	1663	84	benefits	benefit	NOUN
ftr-449	1663	85	it	it	PRON
ftr-449	1663	86	conferred	confer	VERB
ftr-449	1663	87	on	on	ADP
ftr-449	1663	88	his	his	PRON
ftr-449	1663	89	offspring	offspring	NOUN
ftr-449	1663	90	.	.	PUNCT
ftr-449	1664	1	otherwise	otherwise	ADV
ftr-449	1664	2	,	,	PUNCT
ftr-449	1664	3	the	the	DET
ftr-449	1664	4	danger	danger	NOUN
ftr-449	1664	5	that	that	SCONJ
ftr-449	1664	6	such	such	ADJ
ftr-449	1664	7	agreements	agreement	NOUN
ftr-449	1664	8	will	will	AUX
ftr-449	1664	9	be	be	AUX
ftr-449	1664	10	used	use	VERB
ftr-449	1664	11	as	as	ADP
ftr-449	1664	12	cover	cover	NOUN
ftr-449	1664	13	for	for	ADP
ftr-449	1664	14	making	make	VERB
ftr-449	1664	15	a	a	DET
ftr-449	1664	16	tax	tax	NOUN
ftr-449	1664	17	-	-	PUNCT
ftr-449	1664	18	free	free	ADJ
ftr-449	1664	19	,	,	PUNCT
ftr-449	1664	20	donative	donative	ADJ
ftr-449	1664	21	transfer	transfer	NOUN
ftr-449	1664	22	to	to	ADP
ftr-449	1664	23	one	one	NOUN
ftr-449	1664	24	's	's	PART
ftr-449	1664	25	children	child	NOUN
ftr-449	1664	26	is	be	AUX
ftr-449	1664	27	too	too	ADV
ftr-449	1664	28	great	great	ADJ
ftr-449	1664	29	.	.	PUNCT
ftr-449	1665	1	in	in	ADP
ftr-449	1665	2	magnin	magnin	PROPN
ftr-449	1665	3	,	,	PUNCT
ftr-449	1665	4	the	the	DET
ftr-449	1665	5	estate	estate	NOUN
ftr-449	1665	6	fell	fall	VERB
ftr-449	1665	7	far	far	ADV
ftr-449	1665	8	short	short	ADV
ftr-449	1665	9	of	of	ADP
ftr-449	1665	10	overcoming	overcome	VERB
ftr-449	1665	11	this	this	DET
ftr-449	1665	12	presumption	presumption	NOUN
ftr-449	1665	13	.	.	PUNCT
ftr-449	1666	1	v.	v.	ADP
ftr-449	1666	2	conclusion	conclusion	NOUN
ftr-449	1666	3	in	in	ADP
ftr-449	1666	4	a	a	DET
ftr-449	1666	5	simple	simple	ADJ
ftr-449	1666	6	sale	sale	NOUN
ftr-449	1666	7	of	of	ADP
ftr-449	1666	8	a	a	DET
ftr-449	1666	9	remainder	remainder	NOUN
ftr-449	1666	10	,	,	PUNCT
ftr-449	1666	11	the	the	DET
ftr-449	1666	12	actuarial	actuarial	ADJ
ftr-449	1666	13	value	value	NOUN
ftr-449	1666	14	of	of	ADP
ftr-449	1666	15	such	such	ADJ
ftr-449	1666	16	remainder	remainder	NOUN
ftr-449	1666	17	should	should	AUX
ftr-449	1666	18	be	be	AUX
ftr-449	1666	19	treated	treat	VERB
ftr-449	1666	20	as	as	ADP
ftr-449	1666	21	"	"	PUNCT
ftr-449	1666	22	consideration	consideration	NOUN
ftr-449	1666	23	"	"	PUNCT
ftr-449	1666	24	for	for	ADP
ftr-449	1666	25	gift	gift	NOUN
ftr-449	1666	26	and	and	CCONJ
ftr-449	1666	27	estate	estate	NOUN
ftr-449	1666	28	tax	tax	NOUN
ftr-449	1666	29	purposes	purpose	NOUN
ftr-449	1666	30	.	.	PUNCT
ftr-449	1667	1	the	the	DET
ftr-449	1667	2	contrary	contrary	ADJ
ftr-449	1667	3	position	position	NOUN
ftr-449	1667	4	of	of	ADP
ftr-449	1667	5	the	the	DET
ftr-449	1667	6	irs	irs	PROPN
ftr-449	1667	7	and	and	CCONJ
ftr-449	1667	8	some	some	DET
ftr-449	1667	9	courts	court	NOUN
ftr-449	1667	10	is	be	AUX
ftr-449	1667	11	erroneous	erroneous	ADJ
ftr-449	1667	12	and	and	CCONJ
ftr-449	1667	13	should	should	AUX
ftr-449	1667	14	be	be	AUX
ftr-449	1667	15	abandoned	abandon	VERB
ftr-449	1667	16	.	.	PUNCT
ftr-449	1668	1	perhaps	perhaps	ADV
ftr-449	1668	2	,	,	PUNCT
ftr-449	1668	3	this	this	DET
ftr-449	1668	4	erroneous	erroneous	ADJ
ftr-449	1668	5	view	view	NOUN
ftr-449	1668	6	was	be	AUX
ftr-449	1668	7	borne	bear	VERB
ftr-449	1668	8	out	out	ADP
ftr-449	1668	9	of	of	ADP
ftr-449	1668	10	concern	concern	NOUN
ftr-449	1668	11	that	that	SCONJ
ftr-449	1668	12	taxpayers	taxpayer	NOUN
ftr-449	1668	13	could	could	AUX
ftr-449	1668	14	manipulate	manipulate	VERB
ftr-449	1668	15	a	a	DET
ftr-449	1668	16	transfer	transfer	NOUN
ftr-449	1668	17	so	so	SCONJ
ftr-449	1668	18	that	that	SCONJ
ftr-449	1668	19	the	the	DET
ftr-449	1668	20	actuarial	actuarial	ADJ
ftr-449	1668	21	value	value	NOUN
ftr-449	1668	22	of	of	ADP
ftr-449	1668	23	a	a	DET
ftr-449	1668	24	remainder	remainder	NOUN
ftr-449	1668	25	would	would	AUX
ftr-449	1668	26	understate	understate	VERB
ftr-449	1668	27	its	its	PRON
ftr-449	1668	28	true	true	ADJ
ftr-449	1668	29	economic	economic	ADJ
ftr-449	1668	30	worth	worth	NOUN
ftr-449	1668	31	.	.	PUNCT
ftr-449	1669	1	if	if	SCONJ
ftr-449	1669	2	so	so	ADV
ftr-449	1669	3	,	,	PUNCT
ftr-449	1669	4	the	the	DET
ftr-449	1669	5	enactment	enactment	NOUN
ftr-449	1669	6	of	of	ADP
ftr-449	1669	7	section	section	NOUN
ftr-449	1669	8	2702	2702	NUM
ftr-449	1669	9	removes	remove	VERB
ftr-449	1669	10	any	any	DET
ftr-449	1669	11	possible	possible	ADJ
ftr-449	1669	12	justification	justification	NOUN
ftr-449	1669	13	for	for	ADP
ftr-449	1669	14	continued	continued	ADJ
ftr-449	1669	15	adherence	adherence	NOUN
ftr-449	1669	16	to	to	ADP
ftr-449	1669	17	that	that	DET
ftr-449	1669	18	position	position	NOUN
ftr-449	1669	19	.	.	PUNCT
ftr-449	1670	1	a	a	DET
ftr-449	1670	2	spousal	spousal	ADJ
ftr-449	1670	3	election	election	NOUN
ftr-449	1670	4	should	should	AUX
ftr-449	1670	5	normally	normally	ADV
ftr-449	1670	6	be	be	AUX
ftr-449	1670	7	analyzed	analyze	VERB
ftr-449	1670	8	under	under	ADP
ftr-449	1670	9	the	the	DET
ftr-449	1670	10	"	"	PUNCT
ftr-449	1670	11	unitary	unitary	ADJ
ftr-449	1670	12	approach	approach	NOUN
ftr-449	1670	13	"	"	PUNCT
ftr-449	1670	14	of	of	ADP
ftr-449	1670	15	lehman	lehman	PROPN
ftr-449	1670	16	.	.	PUNCT
ftr-449	1671	1	under	under	ADP
ftr-449	1671	2	this	this	DET
ftr-449	1671	3	approach	approach	NOUN
ftr-449	1671	4	,	,	PUNCT
ftr-449	1671	5	h	h	NOUN
ftr-449	1671	6	will	will	AUX
ftr-449	1671	7	be	be	AUX
ftr-449	1671	8	treated	treat	VERB
ftr-449	1671	9	as	as	ADP
ftr-449	1671	10	establishing	establish	VERB
ftr-449	1671	11	iv	iv	NUM
ftr-449	1671	12	trust	trust	NOUN
ftr-449	1671	13	and	and	CCONJ
ftr-449	1671	14	w	w	NOUN
ftr-449	1671	15	as	as	ADP
ftr-449	1671	16	creating	create	VERB
ftr-449	1671	17	h	h	NOUN
ftr-449	1671	18	trust	trust	NOUN
ftr-449	1671	19	.	.	PUNCT
ftr-449	1672	1	consequently	consequently	ADV
ftr-449	1672	2	,	,	PUNCT
ftr-449	1672	3	iv	iv	X
ftr-449	1672	4	will	will	AUX
ftr-449	1672	5	subject	subject	VERB
ftr-449	1672	6	to	to	ADP
ftr-449	1672	7	a	a	DET
ftr-449	1672	8	gift	gift	NOUN
ftr-449	1672	9	tax	tax	NOUN
ftr-449	1672	10	on	on	ADP
ftr-449	1672	11	the	the	DET
ftr-449	1672	12	full	full	ADJ
ftr-449	1672	13	value	value	NOUN
ftr-449	1672	14	of	of	ADP
ftr-449	1672	15	the	the	DET
ftr-449	1672	16	remainder	remainder	NOUN
ftr-449	1672	17	passing	passing	NOUN
ftr-449	1672	18	in	in	ADP
ftr-449	1672	19	h	h	PROPN
ftr-449	1672	20	trust	trust	NOUN
ftr-449	1672	21	to	to	ADP
ftr-449	1672	22	c	c	PROPN
ftr-449	1672	23	and	and	CCONJ
ftr-449	1672	24	,	,	PUNCT
ftr-449	1672	25	unless	unless	SCONJ
ftr-449	1672	26	iv	iv	NOUN
ftr-449	1672	27	's	's	PART
ftr-449	1672	28	retained	retain	VERB
ftr-449	1672	29	interest	interest	NOUN
ftr-449	1672	30	is	be	AUX
ftr-449	1672	31	a	a	DET
ftr-449	1672	32	"	"	PUNCT
ftr-449	1672	33	qualified	qualified	ADJ
ftr-449	1672	34	interest	interest	NOUN
ftr-449	1672	35	,	,	PUNCT
ftr-449	1672	36	"	"	PUNCT
ftr-449	1672	37	on	on	ADP
ftr-449	1672	38	the	the	DET
ftr-449	1672	39	full	full	ADJ
ftr-449	1672	40	value	value	NOUN
ftr-449	1672	41	of	of	ADP
ftr-449	1672	42	the	the	DET
ftr-449	1672	43	property	property	NOUN
ftr-449	1672	44	passing	pass	VERB
ftr-449	1672	45	to	to	ADP
ftr-449	1672	46	that	that	DET
ftr-449	1672	47	trust	trust	NOUN
ftr-449	1672	48	.	.	PUNCT
ftr-449	1673	1	since	since	SCONJ
ftr-449	1673	2	this	this	DET
ftr-449	1673	3	approach	approach	NOUN
ftr-449	1673	4	views	view	VERB
ftr-449	1673	5	w	w	ADP
ftr-449	1673	6	as	as	ADP
ftr-449	1673	7	"	"	PUNCT
ftr-449	1673	8	retaining	retain	VERB
ftr-449	1673	9	"	"	PUNCT
ftr-449	1673	10	a	a	DET
ftr-449	1673	11	life	life	NOUN
ftr-449	1673	12	estate	estate	NOUN
ftr-449	1673	13	in	in	ADP
ftr-449	1673	14	h	h	PROPN
ftr-449	1673	15	trust	trust	PROPN
ftr-449	1673	16	,	,	PUNCT
ftr-449	1673	17	the	the	DET
ftr-449	1673	18	full	full	ADJ
ftr-449	1673	19	value	value	NOUN
ftr-449	1673	20	of	of	ADP
ftr-449	1673	21	that	that	DET
ftr-449	1673	22	trust	trust	NOUN
ftr-449	1673	23	will	will	AUX
ftr-449	1673	24	be	be	AUX
ftr-449	1673	25	included	include	VERB
ftr-449	1673	26	in	in	ADP
ftr-449	1673	27	her	her	PRON
ftr-449	1673	28	gross	gross	ADJ
ftr-449	1673	29	estate	estate	NOUN
ftr-449	1673	30	pursuant	pursuant	ADJ
ftr-449	1673	31	to	to	ADP
ftr-449	1673	32	section	section	NOUN
ftr-449	1673	33	2036	2036	NUM
ftr-449	1673	34	.	.	PUNCT
ftr-449	1674	1	under	under	ADP
ftr-449	1674	2	this	this	DET
ftr-449	1674	3	approach	approach	NOUN
ftr-449	1674	4	,	,	PUNCT
ftr-449	1674	5	neither	neither	CCONJ
ftr-449	1674	6	w	w	PROPN
ftr-449	1674	7	nor	nor	CCONJ
ftr-449	1674	8	her	her	PRON
ftr-449	1674	9	estate	estate	NOUN
ftr-449	1674	10	will	will	AUX
ftr-449	1674	11	qualify	qualify	VERB
ftr-449	1674	12	for	for	ADP
ftr-449	1674	13	a	a	DET
ftr-449	1674	14	section	section	NOUN
ftr-449	1674	15	2512(b	2512(b	NUM
ftr-449	1674	16	)	)	PUNCT
ftr-449	1674	17	gift	gift	NOUN
ftr-449	1674	18	tax	tax	NOUN
ftr-449	1674	19	offset	offset	NOUN
ftr-449	1674	20	or	or	CCONJ
ftr-449	1674	21	a	a	DET
ftr-449	1674	22	section	section	NOUN
ftr-449	1674	23	2043	2043	NUM
ftr-449	1674	24	estate	estate	NOUN
ftr-449	1674	25	tax	tax	NOUN
ftr-449	1674	26	offset	offset	NOUN
ftr-449	1674	27	.	.	PUNCT
ftr-449	1675	1	288	288	NUM
ftr-449	1675	2	.	.	PUNCT
ftr-449	1676	1	since	since	SCONJ
ftr-449	1676	2	his	his	PRON
ftr-449	1676	3	father	father	NOUN
ftr-449	1676	4	's	's	PART
ftr-449	1676	5	disposition	disposition	NOUN
ftr-449	1676	6	,	,	PUNCT
ftr-449	1676	7	which	which	PRON
ftr-449	1676	8	the	the	DET
ftr-449	1676	9	lehman	lehman	PROPN
ftr-449	1676	10	analysis	analysis	NOUN
ftr-449	1676	11	treats	treat	NOUN
ftr-449	1676	12	as	as	ADP
ftr-449	1676	13	having	having	AUX
ftr-449	1676	14	been	be	AUX
ftr-449	1676	15	made	make	VERB
ftr-449	1676	16	by	by	ADP
ftr-449	1676	17	the	the	DET
ftr-449	1676	18	decedent	decedent	NOUN
ftr-449	1676	19	,	,	PUNCT
ftr-449	1676	20	gave	give	VERB
ftr-449	1676	21	the	the	DET
ftr-449	1676	22	decedent	decedent	NOUN
ftr-449	1676	23	a	a	DET
ftr-449	1676	24	life	life	NOUN
ftr-449	1676	25	estate	estate	NOUN
ftr-449	1676	26	in	in	ADP
ftr-449	1676	27	only	only	ADV
ftr-449	1676	28	one	one	NUM
ftr-449	1676	29	-	-	PUNCT
ftr-449	1676	30	half	half	NOUN
ftr-449	1676	31	of	of	ADP
ftr-449	1676	32	his	his	PRON
ftr-449	1676	33	father	father	NOUN
ftr-449	1676	34	's	's	PART
ftr-449	1676	35	shares	share	NOUN
ftr-449	1676	36	,	,	PUNCT
ftr-449	1676	37	only	only	ADV
ftr-449	1676	38	that	that	DET
ftr-449	1676	39	portion	portion	NOUN
ftr-449	1676	40	would	would	AUX
ftr-449	1676	41	be	be	AUX
ftr-449	1676	42	included	include	VERB
ftr-449	1676	43	in	in	ADP
ftr-449	1676	44	decedent	decedent	NOUN
ftr-449	1676	45	's	's	PART
ftr-449	1676	46	gross	gross	ADJ
ftr-449	1676	47	estate	estate	NOUN
ftr-449	1676	48	.	.	PUNCT
ftr-449	1677	1	his	his	PRON
ftr-449	1677	2	father	father	NOUN
ftr-449	1677	3	's	's	PART
ftr-449	1677	4	disposition	disposition	NOUN
ftr-449	1677	5	gave	give	VERB
ftr-449	1677	6	the	the	DET
ftr-449	1677	7	decedent	decedent	ADJ
ftr-449	1677	8	voting	voting	NOUN
ftr-449	1677	9	control	control	NOUN
ftr-449	1677	10	of	of	ADP
ftr-449	1677	11	all	all	DET
ftr-449	1677	12	his	his	PRON
ftr-449	1677	13	shares	share	NOUN
ftr-449	1677	14	,	,	PUNCT
ftr-449	1677	15	but	but	CCONJ
ftr-449	1677	16	§	§	PROPN
ftr-449	1677	17	2036(b)-which	2036(b)-which	NUM
ftr-449	1677	18	treats	treat	VERB
ftr-449	1677	19	a	a	DET
ftr-449	1677	20	retention	retention	NOUN
ftr-449	1677	21	of	of	ADP
ftr-449	1677	22	voting	vote	VERB
ftr-449	1677	23	power	power	NOUN
ftr-449	1677	24	in	in	ADP
ftr-449	1677	25	a	a	DET
ftr-449	1677	26	controlled	control	VERB
ftr-449	1677	27	corporation	corporation	NOUN
ftr-449	1677	28	as	as	ADP
ftr-449	1677	29	a	a	DET
ftr-449	1677	30	retention	retention	NOUN
ftr-449	1677	31	of	of	ADP
ftr-449	1677	32	beneficial	beneficial	ADJ
ftr-449	1677	33	enjoyment	enjoyment	NOUN
ftr-449	1677	34	-	-	PUNCT
ftr-449	1677	35	would	would	AUX
ftr-449	1677	36	not	not	PART
ftr-449	1677	37	apply	apply	VERB
ftr-449	1677	38	because	because	SCONJ
ftr-449	1677	39	father	father	NOUN
ftr-449	1677	40	's	's	PART
ftr-449	1677	41	transfer	transfer	NOUN
ftr-449	1677	42	occurred	occur	VERB
ftr-449	1677	43	prior	prior	ADV
ftr-449	1677	44	to	to	ADP
ftr-449	1677	45	june	june	PROPN
ftr-449	1677	46	22	22	NUM
ftr-449	1677	47	,	,	PUNCT
ftr-449	1677	48	1976	1976	NUM
ftr-449	1677	49	.	.	PUNCT
ftr-449	1678	1	see	see	VERB
ftr-449	1678	2	revenue	revenue	NOUN
ftr-449	1678	3	act	act	NOUN
ftr-449	1678	4	of	of	ADP
ftr-449	1678	5	1978	1978	NUM
ftr-449	1678	6	,	,	PUNCT
ftr-449	1678	7	pub	pub	NOUN
ftr-449	1678	8	.	.	PUNCT
ftr-449	1679	1	l	l	NOUN
ftr-449	1680	1	no	no	INTJ
ftr-449	1680	2	.	.	NOUN
ftr-449	1681	1	95	95	NUM
ftr-449	1681	2	-	-	SYM
ftr-449	1681	3	600	600	NUM
ftr-449	1681	4	,	,	PUNCT
ftr-449	1681	5	§	§	PROPN
ftr-449	1681	6	702(i)(3	702(i)(3	NUM
ftr-449	1681	7	)	)	PUNCT
ftr-449	1681	8	,	,	PUNCT
ftr-449	1681	9	92	92	NUM
ftr-449	1681	10	stat	stat	NOUN
ftr-449	1681	11	.	.	PUNCT
ftr-449	1682	1	2763	2763	NUM
ftr-449	1682	2	,	,	PUNCT
ftr-449	1682	3	2931	2931	NUM
ftr-449	1682	4	(	(	PUNCT
ftr-449	1682	5	1978	1978	NUM
ftr-449	1682	6	)	)	PUNCT
ftr-449	1682	7	.	.	PUNCT
ftr-449	1683	1	the	the	DET
ftr-449	1683	2	agreement	agreement	NOUN
ftr-449	1683	3	was	be	AUX
ftr-449	1683	4	made	make	VERB
ftr-449	1683	5	in	in	ADP
ftr-449	1683	6	1951	1951	NUM
ftr-449	1683	7	and	and	CCONJ
ftr-449	1683	8	the	the	DET
ftr-449	1683	9	father	father	NOUN
ftr-449	1683	10	died	die	VERB
ftr-449	1683	11	in	in	ADP
ftr-449	1683	12	1953	1953	NUM
ftr-449	1683	13	.	.	PUNCT
ftr-449	1684	1	see	see	VERB
ftr-449	1684	2	magnin	magnin	ADJ
ftr-449	1684	3	,	,	PUNCT
ftr-449	1684	4	71	71	NUM
ftr-449	1684	5	t.c	t.c	PROPN
ftr-449	1684	6	.	.	PROPN
ftr-449	1684	7	memo	memo	NOUN
ftr-449	1684	8	(	(	PUNCT
ftr-449	1684	9	cch	cch	NOUN
ftr-449	1684	10	)	)	PUNCT
ftr-449	1684	11	at	at	ADP
ftr-449	1684	12	1858	1858	NUM
ftr-449	1684	13	-	-	SYM
ftr-449	1684	14	59	59	NUM
ftr-449	1684	15	,	,	PUNCT
ftr-449	1684	16	t.c	t.c	PROPN
ftr-449	1684	17	.	.	PROPN
ftr-449	1684	18	memo	memo	NOUN
ftr-449	1684	19	(	(	PUNCT
ftr-449	1684	20	ria	ria	PROPN
ftr-449	1684	21	)	)	PUNCT
ftr-449	1684	22	at	at	ADP
ftr-449	1684	23	24119991	24119991	NUM
ftr-449	1684	24	606	606	NUM
ftr-449	1684	25	florida	florida	PROPN
ftr-449	1684	26	tax	tax	NOUN
ftr-449	1684	27	review	review	NOUN
ftr-449	1685	1	[	[	X
ftr-449	1685	2	vol	vol	NOUN
ftr-449	1685	3	.	.	PUNCT
ftr-449	1685	4	4:8	4:8	NUM
ftr-449	1685	5	however	however	ADV
ftr-449	1685	6	,	,	PUNCT
ftr-449	1685	7	the	the	DET
ftr-449	1685	8	fragmented	fragmented	ADJ
ftr-449	1685	9	approach	approach	NOUN
ftr-449	1685	10	of	of	ADP
ftr-449	1685	11	current	current	ADJ
ftr-449	1685	12	law	law	NOUN
ftr-449	1685	13	should	should	AUX
ftr-449	1685	14	apply	apply	VERB
ftr-449	1685	15	if	if	SCONJ
ftr-449	1685	16	w	w	NOUN
ftr-449	1685	17	and	and	CCONJ
ftr-449	1685	18	her	her	PRON
ftr-449	1685	19	estate	estate	NOUN
ftr-449	1685	20	establish	establish	VERB
ftr-449	1685	21	by	by	ADP
ftr-449	1685	22	clear	clear	ADJ
ftr-449	1685	23	and	and	CCONJ
ftr-449	1685	24	convincing	convincing	ADJ
ftr-449	1685	25	evidence	evidence	NOUN
ftr-449	1685	26	that	that	SCONJ
ftr-449	1685	27	w	w	PROPN
ftr-449	1685	28	's	's	PART
ftr-449	1685	29	decision	decision	NOUN
ftr-449	1685	30	to	to	PART
ftr-449	1685	31	allow	allow	VERB
ftr-449	1685	32	her	her	PRON
ftr-449	1685	33	property	property	NOUN
ftr-449	1685	34	to	to	PART
ftr-449	1685	35	pass	pass	VERB
ftr-449	1685	36	under	under	ADP
ftr-449	1685	37	h	h	PROPN
ftr-449	1685	38	's	's	PART
ftr-449	1685	39	will	will	AUX
ftr-449	1685	40	was	be	AUX
ftr-449	1685	41	uninfluenced	uninfluence	VERB
ftr-449	1685	42	by	by	ADP
ftr-449	1685	43	h	h	NOUN
ftr-449	1685	44	's	's	PART
ftr-449	1685	45	designation	designation	NOUN
ftr-449	1685	46	of	of	ADP
ftr-449	1685	47	c	c	PROPN
ftr-449	1685	48	as	as	ADP
ftr-449	1685	49	remainderman	remainderman	NOUN
ftr-449	1685	50	.	.	PUNCT
ftr-449	1686	1	where	where	SCONJ
ftr-449	1686	2	this	this	DET
ftr-449	1686	3	showing	showing	NOUN
ftr-449	1686	4	is	be	AUX
ftr-449	1686	5	made	make	VERB
ftr-449	1686	6	,	,	PUNCT
ftr-449	1686	7	w	w	PROPN
ftr-449	1686	8	will	will	AUX
ftr-449	1686	9	be	be	AUX
ftr-449	1686	10	liable	liable	ADJ
ftr-449	1686	11	for	for	ADP
ftr-449	1686	12	a	a	DET
ftr-449	1686	13	gift	gift	NOUN
ftr-449	1686	14	tax	tax	NOUN
ftr-449	1686	15	only	only	ADV
ftr-449	1686	16	on	on	ADP
ftr-449	1686	17	the	the	DET
ftr-449	1686	18	amount	amount	NOUN
ftr-449	1686	19	,	,	PUNCT
ftr-449	1686	20	if	if	SCONJ
ftr-449	1686	21	any	any	PRON
ftr-449	1686	22	,	,	PUNCT
ftr-449	1686	23	by	by	ADP
ftr-449	1686	24	which	which	PRON
ftr-449	1686	25	the	the	DET
ftr-449	1686	26	value	value	NOUN
ftr-449	1686	27	of	of	ADP
ftr-449	1686	28	the	the	DET
ftr-449	1686	29	remainder	remainder	NOUN
ftr-449	1686	30	she	she	PRON
ftr-449	1686	31	surrenders	surrender	VERB
ftr-449	1686	32	exceeds	exceed	VERB
ftr-449	1686	33	the	the	DET
ftr-449	1686	34	actuarial	actuarial	ADJ
ftr-449	1686	35	value	value	NOUN
ftr-449	1686	36	of	of	ADP
ftr-449	1686	37	the	the	DET
ftr-449	1686	38	life	life	NOUN
ftr-449	1686	39	estate	estate	NOUN
ftr-449	1686	40	she	she	PRON
ftr-449	1686	41	receives	receive	VERB
ftr-449	1686	42	in	in	ADP
ftr-449	1686	43	h	h	PROPN
ftr-449	1686	44	trust	trust	NOUN
ftr-449	1686	45	.	.	PUNCT
ftr-449	1687	1	w	w	PROPN
ftr-449	1687	2	trust	trust	NOUN
ftr-449	1687	3	should	should	AUX
ftr-449	1687	4	be	be	AUX
ftr-449	1687	5	included	include	VERB
ftr-449	1687	6	in	in	ADP
ftr-449	1687	7	w	w	PROPN
ftr-449	1687	8	's	's	PART
ftr-449	1687	9	gross	gross	ADJ
ftr-449	1687	10	estate	estate	NOUN
ftr-449	1687	11	under	under	ADP
ftr-449	1687	12	section	section	NOUN
ftr-449	1687	13	2036	2036	NUM
ftr-449	1687	14	only	only	ADV
ftr-449	1687	15	if	if	SCONJ
ftr-449	1687	16	her	her	PRON
ftr-449	1687	17	life	life	NOUN
ftr-449	1687	18	estate	estate	NOUN
ftr-449	1687	19	in	in	ADP
ftr-449	1687	20	h	h	PROPN
ftr-449	1687	21	trust	trust	NOUN
ftr-449	1687	22	is	be	AUX
ftr-449	1687	23	worth	worth	ADJ
ftr-449	1687	24	less	less	ADJ
ftr-449	1687	25	than	than	ADP
ftr-449	1687	26	the	the	DET
ftr-449	1687	27	remainder	remainder	NOUN
ftr-449	1687	28	in	in	ADP
ftr-449	1687	29	w	w	PROPN
ftr-449	1687	30	trust	trust	NOUN
ftr-449	1687	31	on	on	ADP
ftr-449	1687	32	the	the	DET
ftr-449	1687	33	date	date	NOUN
ftr-449	1687	34	of	of	ADP
ftr-449	1687	35	the	the	DET
ftr-449	1687	36	election	election	NOUN
ftr-449	1687	37	,	,	PUNCT
ftr-449	1687	38	and	and	CCONJ
ftr-449	1687	39	even	even	ADV
ftr-449	1687	40	then	then	ADV
ftr-449	1687	41	,	,	PUNCT
ftr-449	1687	42	w	w	PROPN
ftr-449	1687	43	's	's	PART
ftr-449	1687	44	estate	estate	NOUN
ftr-449	1687	45	should	should	AUX
ftr-449	1687	46	be	be	AUX
ftr-449	1687	47	permitted	permit	VERB
ftr-449	1687	48	to	to	PART
ftr-449	1687	49	reduce	reduce	VERB
ftr-449	1687	50	w	w	PROPN
ftr-449	1687	51	's	's	PART
ftr-449	1687	52	gross	gross	ADJ
ftr-449	1687	53	estate	estate	NOUN
ftr-449	1687	54	by	by	ADP
ftr-449	1687	55	the	the	DET
ftr-449	1687	56	value	value	NOUN
ftr-449	1687	57	of	of	ADP
ftr-449	1687	58	the	the	DET
ftr-449	1687	59	life	life	NOUN
ftr-449	1687	60	estate	estate	NOUN
ftr-449	1687	61	on	on	ADP
ftr-449	1687	62	the	the	DET
ftr-449	1687	63	day	day	NOUN
ftr-449	1687	64	of	of	ADP
ftr-449	1687	65	election	election	NOUN
ftr-449	1687	66	.	.	PUNCT