id	sid	tid	token	lemma	pos
ftr-459	1	1	florida	florida	PROPN
ftr-459	1	2	tax	tax	PROPN
ftr-459	1	3	review	review	NOUN
ftr-459	1	4	volume	volume	NOUN
ftr-459	1	5	3	3	NUM
ftr-459	1	6	1996	1996	NUM
ftr-459	1	7	number	number	NOUN
ftr-459	1	8	2	2	NUM
ftr-459	1	9	muffled	muffled	ADJ
ftr-459	1	10	chevron	chevron	NOUN
ftr-459	1	11	:	:	PUNCT
ftr-459	1	12	judicial	judicial	ADJ
ftr-459	1	13	review	review	NOUN
ftr-459	1	14	of	of	ADP
ftr-459	1	15	tax	tax	NOUN
ftr-459	1	16	regulations	regulation	NOUN
ftr-459	1	17	ellen	ellen	PROPN
ftr-459	1	18	p.	p.	PROPN
ftr-459	1	19	aprill	aprill	PROPN
ftr-459	1	20	"	"	PUNCT
ftr-459	1	21	i.	i.	NOUN
ftr-459	1	22	introduction	introduction	NOUN
ftr-459	1	23	.................................	.................................	PUNCT
ftr-459	2	1	52	52	NUM
ftr-459	2	2	11	11	NUM
ftr-459	2	3	.	.	PUNCT
ftr-459	2	4	framework	framework	NOUN
ftr-459	2	5	for	for	ADP
ftr-459	2	6	analysis	analysis	NOUN
ftr-459	2	7	.........................	.........................	PUNCT
ftr-459	2	8	55	55	NUM
ftr-459	2	9	a.	a.	NOUN
ftr-459	2	10	interpretive	interpretive	ADJ
ftr-459	2	11	and	and	CCONJ
ftr-459	2	12	legislative	legislative	ADJ
ftr-459	2	13	regulations	regulation	NOUN
ftr-459	2	14	...........	...........	PUNCT
ftr-459	2	15	55	55	NUM
ftr-459	2	16	b.	b.	NOUN
ftr-459	2	17	pre	pre	ADJ
ftr-459	2	18	-	-	ADJ
ftr-459	2	19	chevron	chevron	ADJ
ftr-459	2	20	doctrines	doctrine	NOUN
ftr-459	2	21	of	of	ADP
ftr-459	2	22	judicial	judicial	ADJ
ftr-459	2	23	deference	deference	NOUN
ftr-459	2	24	.......	.......	PUNCT
ftr-459	2	25	57	57	NUM
ftr-459	2	26	c.	c.	NOUN
ftr-459	2	27	options	option	NOUN
ftr-459	2	28	for	for	ADP
ftr-459	2	29	judicial	judicial	ADJ
ftr-459	2	30	review	review	NOUN
ftr-459	2	31	........	........	PUNCT
ftr-459	3	1	m.	m.	NOUN
ftr-459	3	2	the	the	DET
ftr-459	3	3	chevron	chevron	PROPN
ftr-459	3	4	doctrine	doctrine	NOUN
ftr-459	3	5	..............	..............	PUNCT
ftr-459	4	1	a.	a.	NOUN
ftr-459	4	2	development	development	NOUN
ftr-459	4	3	of	of	ADP
ftr-459	4	4	the	the	DET
ftr-459	4	5	doctrine	doctrine	NOUN
ftr-459	4	6	.......	.......	PUNCT
ftr-459	5	1	b.	b.	PROPN
ftr-459	5	2	tax	tax	PROPN
ftr-459	5	3	court	court	NOUN
ftr-459	5	4	's	's	PART
ftr-459	5	5	introduction	introduction	NOUN
ftr-459	5	6	to	to	ADP
ftr-459	5	7	chevron	chevron	PROPN
ftr-459	5	8	..	..	PUNCT
ftr-459	6	1	c.	c.	PROPN
ftr-459	6	2	range	range	NOUN
ftr-459	6	3	of	of	ADP
ftr-459	6	4	possible	possible	ADJ
ftr-459	6	5	responses	response	NOUN
ftr-459	6	6	.......	.......	PUNCT
ftr-459	6	7	d.	d.	PROPN
ftr-459	6	8	impact	impact	NOUN
ftr-459	6	9	of	of	ADP
ftr-459	6	10	chevron	chevron	PROPN
ftr-459	6	11	...............	...............	PUNCT
ftr-459	6	12	iv	iv	X
ftr-459	6	13	.	.	PUNCT
ftr-459	6	14	implications	implication	NOUN
ftr-459	6	15	for	for	ADP
ftr-459	6	16	interpretation	interpretation	NOUN
ftr-459	6	17	......	......	PUNCT
ftr-459	7	1	a.	a.	NOUN
ftr-459	7	2	the	the	DET
ftr-459	7	3	role	role	NOUN
ftr-459	7	4	of	of	ADP
ftr-459	7	5	legislative	legislative	ADJ
ftr-459	7	6	histor	histor	PROPN
ftr-459	7	7	......	......	PUNCT
ftr-459	8	1	b.	b.	PROPN
ftr-459	8	2	burden	burden	NOUN
ftr-459	8	3	on	on	ADP
ftr-459	8	4	judicial	judicial	ADJ
ftr-459	8	5	resources	resource	NOUN
ftr-459	8	6	.......	.......	PUNCT
ftr-459	9	1	v.	v.	ADP
ftr-459	9	2	conclusion	conclusion	NOUN
ftr-459	9	3	........................	........................	PUNCT
ftr-459	10	1	..........	..........	PUNCT
ftr-459	11	1	61	61	NUM
ftr-459	11	2	62	62	NUM
ftr-459	11	3	62	62	NUM
ftr-459	11	4	67	67	NUM
ftr-459	11	5	73	73	NUM
ftr-459	11	6	75	75	NUM
ftr-459	11	7	81	81	NUM
ftr-459	11	8	81	81	NUM
ftr-459	11	9	87	87	NUM
ftr-459	11	10	*	*	PUNCT
ftr-459	11	11	professor	professor	NOUN
ftr-459	11	12	of	of	ADP
ftr-459	11	13	law	law	NOUN
ftr-459	11	14	,	,	PUNCT
ftr-459	11	15	loyola	loyola	PROPN
ftr-459	11	16	law	law	NOUN
ftr-459	11	17	school	school	NOUN
ftr-459	11	18	.	.	PUNCT
ftr-459	12	1	the	the	DET
ftr-459	12	2	author	author	NOUN
ftr-459	12	3	served	serve	VERB
ftr-459	12	4	from	from	ADP
ftr-459	12	5	1987	1987	NUM
ftr-459	12	6	-	-	SYM
ftr-459	12	7	89	89	NUM
ftr-459	12	8	in	in	ADP
ftr-459	12	9	the	the	DET
ftr-459	12	10	office	office	NOUN
ftr-459	12	11	of	of	ADP
ftr-459	12	12	tax	tax	NOUN
ftr-459	12	13	legislative	legislative	ADJ
ftr-459	12	14	counsel	counsel	NOUN
ftr-459	12	15	in	in	ADP
ftr-459	12	16	the	the	DET
ftr-459	12	17	department	department	NOUN
ftr-459	12	18	of	of	ADP
ftr-459	12	19	the	the	DET
ftr-459	12	20	treasury	treasury	NOUN
ftr-459	12	21	,	,	PUNCT
ftr-459	12	22	from	from	ADP
ftr-459	12	23	1981	1981	NUM
ftr-459	12	24	-	-	SYM
ftr-459	12	25	82	82	NUM
ftr-459	12	26	as	as	ADP
ftr-459	12	27	a	a	DET
ftr-459	12	28	clerk	clerk	NOUN
ftr-459	12	29	for	for	ADP
ftr-459	12	30	the	the	DET
ftr-459	12	31	hon	hon	PROPN
ftr-459	12	32	.	.	PUNCT
ftr-459	13	1	byron	byron	PROPN
ftr-459	13	2	r.	r.	PROPN
ftr-459	13	3	white	white	PROPN
ftr-459	13	4	,	,	PUNCT
ftr-459	13	5	associate	associate	ADJ
ftr-459	13	6	justice	justice	NOUN
ftr-459	13	7	,	,	PUNCT
ftr-459	13	8	united	united	PROPN
ftr-459	13	9	states	states	PROPN
ftr-459	13	10	supreme	supreme	PROPN
ftr-459	13	11	court	court	PROPN
ftr-459	13	12	.	.	PUNCT
ftr-459	14	1	and	and	CCONJ
ftr-459	14	2	from	from	ADP
ftr-459	14	3	198081	198081	NUM
ftr-459	14	4	as	as	ADP
ftr-459	14	5	a	a	DET
ftr-459	14	6	clerk	clerk	NOUN
ftr-459	14	7	to	to	ADP
ftr-459	14	8	the	the	DET
ftr-459	14	9	hon	hon	PROPN
ftr-459	14	10	.	.	PUNCT
ftr-459	15	1	john	john	PROPN
ftr-459	15	2	d.	d.	PROPN
ftr-459	15	3	butzner	butzner	PROPN
ftr-459	15	4	,	,	PUNCT
ftr-459	15	5	united	united	PROPN
ftr-459	15	6	states	states	PROPN
ftr-459	15	7	court	court	PROPN
ftr-459	15	8	of	of	ADP
ftr-459	15	9	appeals	appeal	NOUN
ftr-459	15	10	for	for	ADP
ftr-459	15	11	the	the	DET
ftr-459	15	12	fourth	fourth	ADJ
ftr-459	15	13	circuit	circuit	NOUN
ftr-459	15	14	.	.	PUNCT
ftr-459	16	1	the	the	DET
ftr-459	16	2	author	author	NOUN
ftr-459	16	3	thanks	thanks	PROPN
ftr-459	16	4	mike	mike	PROPN
ftr-459	16	5	asimow	asimow	PROPN
ftr-459	16	6	,	,	PUNCT
ftr-459	16	7	katie	katie	PROPN
ftr-459	16	8	pratt	pratt	PROPN
ftr-459	16	9	,	,	PUNCT
ftr-459	16	10	reed	reed	NOUN
ftr-459	16	11	shuldiner	shuldiner	PROPN
ftr-459	16	12	,	,	PUNCT
ftr-459	16	13	and	and	CCONJ
ftr-459	16	14	the	the	DET
ftr-459	16	15	southern	southern	PROPN
ftr-459	16	16	california	california	PROPN
ftr-459	16	17	tax	tax	NOUN
ftr-459	16	18	policy	policy	NOUN
ftr-459	16	19	discussion	discussion	NOUN
ftr-459	16	20	group	group	NOUN
ftr-459	16	21	for	for	ADP
ftr-459	16	22	comments	comment	NOUN
ftr-459	16	23	on	on	ADP
ftr-459	16	24	earlier	early	ADJ
ftr-459	16	25	versions	version	NOUN
ftr-459	16	26	of	of	ADP
ftr-459	16	27	this	this	DET
ftr-459	16	28	paper	paper	NOUN
ftr-459	16	29	.	.	PUNCT
ftr-459	17	1	robert	robert	PROPN
ftr-459	17	2	oliver	oliver	PROPN
ftr-459	17	3	and	and	CCONJ
ftr-459	17	4	susie	susie	PROPN
ftr-459	17	5	emerson	emerson	PROPN
ftr-459	17	6	provided	provide	VERB
ftr-459	17	7	valuable	valuable	ADJ
ftr-459	17	8	research	research	NOUN
ftr-459	17	9	assistance	assistance	NOUN
ftr-459	17	10	.	.	PUNCT
ftr-459	18	1	florida	florida	PROPN
ftr-459	18	2	tax	tax	PROPN
ftr-459	18	3	review	review	PROPN
ftr-459	18	4	i.	i.	NOUN
ftr-459	18	5	introduction	introduction	NOUN
ftr-459	18	6	taxpayers	taxpayer	NOUN
ftr-459	18	7	and	and	CCONJ
ftr-459	18	8	their	their	PRON
ftr-459	18	9	lawyers	lawyer	NOUN
ftr-459	18	10	frequently	frequently	ADV
ftr-459	18	11	express	express	VERB
ftr-459	18	12	displeasure	displeasure	NOUN
ftr-459	18	13	with	with	ADP
ftr-459	18	14	tax	tax	NOUN
ftr-459	18	15	regulations	regulation	NOUN
ftr-459	18	16	.	.	PUNCT
ftr-459	19	1	some	some	PRON
ftr-459	19	2	go	go	VERB
ftr-459	19	3	further	far	ADV
ftr-459	19	4	and	and	CCONJ
ftr-459	19	5	litigate	litigate	VERB
ftr-459	19	6	the	the	DET
ftr-459	19	7	regulations	regulation	NOUN
ftr-459	19	8	'	'	PART
ftr-459	19	9	validity	validity	NOUN
ftr-459	19	10	.	.	PUNCT
ftr-459	20	1	the	the	DET
ftr-459	20	2	result	result	NOUN
ftr-459	20	3	of	of	ADP
ftr-459	20	4	such	such	ADJ
ftr-459	20	5	challenges	challenge	NOUN
ftr-459	20	6	often	often	ADV
ftr-459	20	7	depends	depend	VERB
ftr-459	20	8	on	on	ADP
ftr-459	20	9	the	the	DET
ftr-459	20	10	degree	degree	NOUN
ftr-459	20	11	of	of	ADP
ftr-459	20	12	deference	deference	NOUN
ftr-459	20	13	that	that	SCONJ
ftr-459	20	14	reviewing	review	VERB
ftr-459	20	15	courts	court	NOUN
ftr-459	20	16	give	give	VERB
ftr-459	20	17	to	to	ADP
ftr-459	20	18	the	the	DET
ftr-459	20	19	regulations	regulation	NOUN
ftr-459	20	20	.	.	PUNCT
ftr-459	21	1	the	the	DET
ftr-459	21	2	degree	degree	NOUN
ftr-459	21	3	of	of	ADP
ftr-459	21	4	judicial	judicial	ADJ
ftr-459	21	5	deference	deference	NOUN
ftr-459	21	6	to	to	ADP
ftr-459	21	7	administrative	administrative	ADJ
ftr-459	21	8	decision	decision	NOUN
ftr-459	21	9	-	-	PUNCT
ftr-459	21	10	making	making	NOUN
ftr-459	21	11	in	in	ADP
ftr-459	21	12	turn	turn	NOUN
ftr-459	21	13	raises	raise	VERB
ftr-459	21	14	questions	question	NOUN
ftr-459	21	15	about	about	ADP
ftr-459	21	16	the	the	DET
ftr-459	21	17	division	division	NOUN
ftr-459	21	18	of	of	ADP
ftr-459	21	19	labor	labor	NOUN
ftr-459	21	20	between	between	ADP
ftr-459	21	21	courts	court	NOUN
ftr-459	21	22	and	and	CCONJ
ftr-459	21	23	agencies	agency	NOUN
ftr-459	21	24	.	.	PUNCT
ftr-459	22	1	it	it	PRON
ftr-459	22	2	"	"	PUNCT
ftr-459	22	3	implicates	implicate	VERB
ftr-459	22	4	constitutional	constitutional	ADJ
ftr-459	22	5	concerns	concern	NOUN
ftr-459	22	6	about	about	ADP
ftr-459	22	7	the	the	DET
ftr-459	22	8	role	role	NOUN
ftr-459	22	9	of	of	ADP
ftr-459	22	10	the	the	DET
ftr-459	22	11	courts	court	NOUN
ftr-459	22	12	in	in	ADP
ftr-459	22	13	a	a	DET
ftr-459	22	14	government	government	NOUN
ftr-459	22	15	of	of	ADP
ftr-459	22	16	separated	separate	VERB
ftr-459	22	17	powers	power	NOUN
ftr-459	22	18	,	,	PUNCT
ftr-459	22	19	"	"	PUNCT
ftr-459	22	20	perhaps	perhaps	ADV
ftr-459	22	21	most	most	ADV
ftr-459	22	22	importantly	importantly	ADV
ftr-459	22	23	,	,	PUNCT
ftr-459	22	24	about	about	ADP
ftr-459	22	25	the	the	DET
ftr-459	22	26	ability	ability	NOUN
ftr-459	22	27	of	of	ADP
ftr-459	22	28	courts	court	NOUN
ftr-459	22	29	to	to	PART
ftr-459	22	30	serve	serve	VERB
ftr-459	22	31	"	"	PUNCT
ftr-459	22	32	as	as	ADP
ftr-459	22	33	a	a	DET
ftr-459	22	34	balance	balance	NOUN
ftr-459	22	35	for	for	ADP
ftr-459	22	36	the	the	DET
ftr-459	22	37	peoples	people	NOUN
ftr-459	22	38	'	'	PART
ftr-459	22	39	protection	protection	NOUN
ftr-459	22	40	against	against	ADP
ftr-459	22	41	abuse	abuse	NOUN
ftr-459	22	42	of	of	ADP
ftr-459	22	43	power	power	NOUN
ftr-459	22	44	by	by	ADP
ftr-459	22	45	other	other	ADJ
ftr-459	22	46	branches	branch	NOUN
ftr-459	22	47	of	of	ADP
ftr-459	22	48	government	government	NOUN
ftr-459	22	49	.	.	PUNCT
ftr-459	23	1	"	"	PUNCT
ftr-459	23	2	'	'	PUNCT
ftr-459	23	3	in	in	ADP
ftr-459	23	4	recent	recent	ADJ
ftr-459	23	5	years	year	NOUN
ftr-459	23	6	,	,	PUNCT
ftr-459	23	7	courts	court	NOUN
ftr-459	23	8	facing	face	VERB
ftr-459	23	9	questions	question	NOUN
ftr-459	23	10	of	of	ADP
ftr-459	23	11	judicial	judicial	ADJ
ftr-459	23	12	deference	deference	NOUN
ftr-459	23	13	to	to	ADP
ftr-459	23	14	agency	agency	NOUN
ftr-459	23	15	decisions	decision	NOUN
ftr-459	23	16	have	have	AUX
ftr-459	23	17	had	have	VERB
ftr-459	23	18	to	to	PART
ftr-459	23	19	struggle	struggle	VERB
ftr-459	23	20	with	with	ADP
ftr-459	23	21	chevron	chevron	PROPN
ftr-459	23	22	u.s.a	u.s.a	PROPN
ftr-459	23	23	.	.	PROPN
ftr-459	23	24	,	,	PUNCT
ftr-459	23	25	inc	inc	PROPN
ftr-459	23	26	.	.	PROPN
ftr-459	24	1	v.	v.	ADP
ftr-459	24	2	national	national	ADJ
ftr-459	24	3	resources	resource	NOUN
ftr-459	24	4	defense	defense	PROPN
ftr-459	24	5	council,2	council,2	NOUN
ftr-459	24	6	a	a	DET
ftr-459	24	7	1984	1984	NUM
ftr-459	24	8	supreme	supreme	PROPN
ftr-459	24	9	court	court	PROPN
ftr-459	24	10	decision	decision	NOUN
ftr-459	24	11	that	that	PRON
ftr-459	24	12	has	have	AUX
ftr-459	24	13	been	be	AUX
ftr-459	24	14	described	describe	VERB
ftr-459	24	15	as	as	ADP
ftr-459	24	16	creating	create	VERB
ftr-459	24	17	a	a	DET
ftr-459	24	18	"	"	PUNCT
ftr-459	24	19	revolution	revolution	NOUN
ftr-459	24	20	in	in	ADP
ftr-459	24	21	administrative	administrative	ADJ
ftr-459	24	22	law	law	NOUN
ftr-459	24	23	"	"	PUNCT
ftr-459	24	24	by	by	ADP
ftr-459	24	25	giving	give	VERB
ftr-459	24	26	controlling	control	VERB
ftr-459	24	27	effect	effect	NOUN
ftr-459	24	28	to	to	ADP
ftr-459	24	29	administrative	administrative	ADJ
ftr-459	24	30	decisions.3	decisions.3	PROPN
ftr-459	24	31	this	this	DET
ftr-459	24	32	article	article	NOUN
ftr-459	24	33	examines	examine	VERB
ftr-459	24	34	the	the	DET
ftr-459	24	35	extent	extent	NOUN
ftr-459	24	36	to	to	PART
ftr-459	24	37	which	which	PRON
ftr-459	24	38	chevron	chevron	NOUN
ftr-459	24	39	has	have	AUX
ftr-459	24	40	influenced	influence	VERB
ftr-459	24	41	judicial	judicial	ADJ
ftr-459	24	42	review	review	NOUN
ftr-459	24	43	of	of	ADP
ftr-459	24	44	tax	tax	NOUN
ftr-459	24	45	regulations.4	regulations.4	NOUN
ftr-459	24	46	it	it	PRON
ftr-459	24	47	concludes	conclude	VERB
ftr-459	24	48	that	that	SCONJ
ftr-459	24	49	,	,	PUNCT
ftr-459	24	50	if	if	SCONJ
ftr-459	24	51	chevron	chevron	NOUN
ftr-459	24	52	has	have	AUX
ftr-459	24	53	had	have	VERB
ftr-459	24	54	any	any	DET
ftr-459	24	55	effect	effect	NOUN
ftr-459	24	56	in	in	ADP
ftr-459	24	57	this	this	DET
ftr-459	24	58	context	context	NOUN
ftr-459	24	59	,	,	PUNCT
ftr-459	24	60	it	it	PRON
ftr-459	24	61	may	may	AUX
ftr-459	24	62	have	have	AUX
ftr-459	24	63	been	be	AUX
ftr-459	24	64	to	to	PART
ftr-459	24	65	decrease	decrease	VERB
ftr-459	24	66	marginally	marginally	ADV
ftr-459	24	67	,	,	PUNCT
ftr-459	24	68	rather	rather	ADV
ftr-459	24	69	than	than	ADP
ftr-459	24	70	increase	increase	VERB
ftr-459	24	71	,	,	PUNCT
ftr-459	24	72	deference	deference	NOUN
ftr-459	24	73	to	to	ADP
ftr-459	24	74	treasury	treasury	NOUN
ftr-459	24	75	regulations	regulation	NOUN
ftr-459	24	76	.	.	PUNCT
ftr-459	25	1	the	the	DET
ftr-459	25	2	article	article	NOUN
ftr-459	25	3	also	also	ADV
ftr-459	25	4	argues	argue	VERB
ftr-459	25	5	that	that	SCONJ
ftr-459	25	6	judicial	judicial	ADJ
ftr-459	25	7	review	review	NOUN
ftr-459	25	8	of	of	ADP
ftr-459	25	9	tax	tax	NOUN
ftr-459	25	10	regulations	regulation	NOUN
ftr-459	25	11	provides	provide	VERB
ftr-459	25	12	a	a	DET
ftr-459	25	13	model	model	NOUN
ftr-459	25	14	for	for	ADP
ftr-459	25	15	a	a	DET
ftr-459	25	16	revised	revise	VERB
ftr-459	25	17	chevron	chevron	NOUN
ftr-459	25	18	.	.	PUNCT
ftr-459	26	1	1	1	X
ftr-459	26	2	.	.	X
ftr-459	26	3	alfred	alfred	PROPN
ftr-459	26	4	c.	c.	PROPN
ftr-459	26	5	aman	aman	PROPN
ftr-459	26	6	,	,	PUNCT
ftr-459	26	7	jr	jr	PROPN
ftr-459	26	8	.	.	PROPN
ftr-459	26	9	&	&	CCONJ
ftr-459	26	10	william	william	PROPN
ftr-459	26	11	t.	t.	PROPN
ftr-459	26	12	mayton	mayton	PROPN
ftr-459	26	13	,	,	PUNCT
ftr-459	26	14	administrative	administrative	ADJ
ftr-459	26	15	law	law	NOUN
ftr-459	26	16	341	341	NUM
ftr-459	26	17	(	(	PUNCT
ftr-459	26	18	1993	1993	NUM
ftr-459	26	19	)	)	PUNCT
ftr-459	26	20	,	,	PUNCT
ftr-459	26	21	in	in	ADP
ftr-459	26	22	part	part	NOUN
ftr-459	26	23	quoting	quote	VERB
ftr-459	26	24	united	united	ADJ
ftr-459	26	25	public	public	ADJ
ftr-459	26	26	workers	worker	NOUN
ftr-459	26	27	v.	v.	ADP
ftr-459	26	28	mitchell	mitchell	PROPN
ftr-459	26	29	,	,	PUNCT
ftr-459	26	30	330	330	NUM
ftr-459	26	31	u.s	u.s	PROPN
ftr-459	26	32	.	.	PROPN
ftr-459	26	33	75	75	NUM
ftr-459	26	34	,	,	PUNCT
ftr-459	26	35	564	564	NUM
ftr-459	26	36	-	-	SYM
ftr-459	26	37	65	65	NUM
ftr-459	26	38	(	(	PUNCT
ftr-459	26	39	1947	1947	NUM
ftr-459	26	40	)	)	PUNCT
ftr-459	26	41	.	.	PUNCT
ftr-459	27	1	2	2	X
ftr-459	27	2	.	.	NUM
ftr-459	27	3	467	467	NUM
ftr-459	27	4	u.s	u.s	PROPN
ftr-459	27	5	.	.	PROPN
ftr-459	27	6	837	837	NUM
ftr-459	27	7	(	(	PUNCT
ftr-459	27	8	1984	1984	NUM
ftr-459	27	9	)	)	PUNCT
ftr-459	27	10	.	.	PUNCT
ftr-459	28	1	3	3	X
ftr-459	28	2	.	.	X
ftr-459	28	3	kenneth	kenneth	PROPN
ftr-459	28	4	w.	w.	PROPN
ftr-459	28	5	starr	starr	PROPN
ftr-459	28	6	,	,	PUNCT
ftr-459	28	7	judicial	judicial	ADJ
ftr-459	28	8	review	review	NOUN
ftr-459	28	9	in	in	ADP
ftr-459	28	10	the	the	DET
ftr-459	28	11	post	post	ADJ
ftr-459	28	12	-	-	ADJ
ftr-459	28	13	chevron	chevron	ADJ
ftr-459	28	14	era	era	NOUN
ftr-459	28	15	,	,	PUNCT
ftr-459	28	16	3	3	NUM
ftr-459	28	17	yale	yale	PROPN
ftr-459	28	18	j.	j.	PROPN
ftr-459	28	19	on	on	ADP
ftr-459	28	20	reg	reg	PROPN
ftr-459	28	21	.	.	PROPN
ftr-459	29	1	283	283	NUM
ftr-459	29	2	,	,	PUNCT
ftr-459	29	3	307	307	NUM
ftr-459	29	4	(	(	PUNCT
ftr-459	29	5	1986	1986	NUM
ftr-459	29	6	)	)	PUNCT
ftr-459	29	7	.	.	PUNCT
ftr-459	30	1	thousands	thousand	NOUN
ftr-459	30	2	of	of	ADP
ftr-459	30	3	cases	case	NOUN
ftr-459	30	4	have	have	AUX
ftr-459	30	5	cited	cite	VERB
ftr-459	30	6	chevron	chevron	NOUN
ftr-459	30	7	.	.	PUNCT
ftr-459	31	1	see	see	VERB
ftr-459	31	2	paul	paul	PROPN
ftr-459	31	3	l.	l.	PROPN
ftr-459	31	4	caron	caron	PROPN
ftr-459	31	5	,	,	PUNCT
ftr-459	31	6	tax	tax	NOUN
ftr-459	31	7	myopia	myopia	NOUN
ftr-459	31	8	,	,	PUNCT
ftr-459	31	9	or	or	CCONJ
ftr-459	31	10	mamas	mama	NOUN
ftr-459	31	11	do	do	AUX
ftr-459	31	12	n't	not	PART
ftr-459	31	13	let	let	VERB
ftr-459	31	14	your	your	PRON
ftr-459	31	15	babies	baby	NOUN
ftr-459	31	16	grow	grow	VERB
ftr-459	31	17	up	up	ADP
ftr-459	31	18	to	to	PART
ftr-459	31	19	be	be	AUX
ftr-459	31	20	tax	tax	NOUN
ftr-459	31	21	lawyers	lawyer	NOUN
ftr-459	31	22	,	,	PUNCT
ftr-459	31	23	13	13	NUM
ftr-459	31	24	va	va	NOUN
ftr-459	31	25	.	.	PUNCT
ftr-459	32	1	tax	tax	PROPN
ftr-459	32	2	rev	rev	PROPN
ftr-459	32	3	.	.	PROPN
ftr-459	32	4	517	517	NUM
ftr-459	32	5	,	,	PUNCT
ftr-459	32	6	556	556	NUM
ftr-459	32	7	(	(	PUNCT
ftr-459	32	8	1994	1994	NUM
ftr-459	32	9	)	)	PUNCT
ftr-459	33	1	(	(	PUNCT
ftr-459	33	2	locating	locate	VERB
ftr-459	33	3	over	over	ADP
ftr-459	33	4	2,100	2,100	NUM
ftr-459	33	5	case	case	NOUN
ftr-459	33	6	citations	citation	NOUN
ftr-459	33	7	to	to	ADP
ftr-459	33	8	chevron	chevron	VERB
ftr-459	33	9	as	as	ADP
ftr-459	33	10	of	of	ADP
ftr-459	33	11	june	june	PROPN
ftr-459	33	12	29	29	NUM
ftr-459	33	13	,	,	PUNCT
ftr-459	33	14	1993	1993	NUM
ftr-459	33	15	)	)	PUNCT
ftr-459	33	16	.	.	PUNCT
ftr-459	34	1	i	i	PRON
ftr-459	34	2	found	find	VERB
ftr-459	34	3	over	over	ADP
ftr-459	34	4	3,400	3,400	NUM
ftr-459	34	5	case	case	NOUN
ftr-459	34	6	citations	citation	NOUN
ftr-459	34	7	as	as	ADP
ftr-459	34	8	of	of	ADP
ftr-459	34	9	april	april	PROPN
ftr-459	34	10	14	14	NUM
ftr-459	34	11	,	,	PUNCT
ftr-459	34	12	1996	1996	NUM
ftr-459	34	13	.	.	PUNCT
ftr-459	35	1	this	this	DET
ftr-459	35	2	article	article	NOUN
ftr-459	35	3	explores	explore	VERB
ftr-459	35	4	in	in	ADP
ftr-459	35	5	further	further	ADJ
ftr-459	35	6	detail	detail	NOUN
ftr-459	35	7	the	the	DET
ftr-459	35	8	intersection	intersection	NOUN
ftr-459	35	9	of	of	ADP
ftr-459	35	10	many	many	ADJ
ftr-459	35	11	of	of	ADP
ftr-459	35	12	the	the	DET
ftr-459	35	13	issues	issue	NOUN
ftr-459	35	14	raised	raise	VERB
ftr-459	35	15	by	by	ADP
ftr-459	35	16	prof	prof	PROPN
ftr-459	35	17	.	.	PUNCT
ftr-459	36	1	caron	caron	PROPN
ftr-459	36	2	,	,	PUNCT
ftr-459	36	3	including	include	VERB
ftr-459	36	4	the	the	DET
ftr-459	36	5	impact	impact	NOUN
ftr-459	36	6	of	of	ADP
ftr-459	36	7	chevron	chevron	NOUN
ftr-459	36	8	,	,	PUNCT
ftr-459	36	9	the	the	DET
ftr-459	36	10	use	use	NOUN
ftr-459	36	11	of	of	ADP
ftr-459	36	12	legislative	legislative	ADJ
ftr-459	36	13	history	history	NOUN
ftr-459	36	14	,	,	PUNCT
ftr-459	36	15	and	and	CCONJ
ftr-459	36	16	the	the	DET
ftr-459	36	17	choice	choice	NOUN
ftr-459	36	18	of	of	ADP
ftr-459	36	19	forum	forum	NOUN
ftr-459	36	20	.	.	PUNCT
ftr-459	37	1	4	4	X
ftr-459	37	2	.	.	X
ftr-459	37	3	this	this	DET
ftr-459	37	4	study	study	NOUN
ftr-459	37	5	resembles	resemble	VERB
ftr-459	37	6	in	in	ADP
ftr-459	37	7	methodology	methodology	NOUN
ftr-459	37	8	several	several	ADJ
ftr-459	37	9	articles	article	NOUN
ftr-459	37	10	that	that	PRON
ftr-459	37	11	have	have	AUX
ftr-459	37	12	examined	examine	VERB
ftr-459	37	13	the	the	DET
ftr-459	37	14	supreme	supreme	PROPN
ftr-459	37	15	court	court	PROPN
ftr-459	37	16	's	's	PART
ftr-459	37	17	deference	deference	NOUN
ftr-459	37	18	to	to	ADP
ftr-459	37	19	administrative	administrative	ADJ
ftr-459	37	20	agencies	agency	NOUN
ftr-459	37	21	.	.	PUNCT
ftr-459	38	1	see	see	VERB
ftr-459	38	2	thomas	thomas	PROPN
ftr-459	38	3	w.	w.	PROPN
ftr-459	38	4	merrill	merrill	PROPN
ftr-459	38	5	,	,	PUNCT
ftr-459	38	6	judicial	judicial	ADJ
ftr-459	38	7	deference	deference	NOUN
ftr-459	38	8	to	to	ADP
ftr-459	38	9	executive	executive	ADJ
ftr-459	38	10	precedent	precedent	NOUN
ftr-459	38	11	,	,	PUNCT
ftr-459	38	12	101	101	NUM
ftr-459	38	13	yale	yale	PROPN
ftr-459	38	14	l.j	l.j	PROPN
ftr-459	38	15	.	.	PROPN
ftr-459	38	16	969	969	NUM
ftr-459	38	17	(	(	PUNCT
ftr-459	38	18	1992	1992	NUM
ftr-459	38	19	)	)	PUNCT
ftr-459	39	1	[	[	X
ftr-459	39	2	hereinafter	hereinafter	NOUN
ftr-459	39	3	merrill	merrill	NOUN
ftr-459	39	4	,	,	PUNCT
ftr-459	39	5	judicial	judicial	ADJ
ftr-459	39	6	deference	deference	NOUN
ftr-459	39	7	]	]	PUNCT
ftr-459	39	8	;	;	PUNCT
ftr-459	39	9	thomas	thomas	PROPN
ftr-459	39	10	w.	w.	PROPN
ftr-459	39	11	merrill	merrill	PROPN
ftr-459	39	12	,	,	PUNCT
ftr-459	39	13	textualism	textualism	NOUN
ftr-459	39	14	and	and	CCONJ
ftr-459	39	15	the	the	DET
ftr-459	39	16	future	future	NOUN
ftr-459	39	17	of	of	ADP
ftr-459	39	18	the	the	DET
ftr-459	39	19	chevron	chevron	NOUN
ftr-459	39	20	doctrine	doctrine	NOUN
ftr-459	39	21	,	,	PUNCT
ftr-459	39	22	72	72	NUM
ftr-459	39	23	wash	wash	NOUN
ftr-459	39	24	.	.	PUNCT
ftr-459	39	25	u.	u.	PROPN
ftr-459	39	26	l.q	l.q	PROPN
ftr-459	39	27	.	.	PROPN
ftr-459	39	28	351	351	NUM
ftr-459	39	29	(	(	PUNCT
ftr-459	39	30	1994	1994	NUM
ftr-459	39	31	)	)	PUNCT
ftr-459	40	1	[	[	X
ftr-459	40	2	hereinafter	hereinafter	NOUN
ftr-459	40	3	merrill	merrill	NOUN
ftr-459	40	4	,	,	PUNCT
ftr-459	40	5	textualism	textualism	NOUN
ftr-459	40	6	]	]	PUNCT
ftr-459	40	7	;	;	PUNCT
ftr-459	40	8	patricia	patricia	PROPN
ftr-459	40	9	m.	m.	PROPN
ftr-459	40	10	wald	wald	PROPN
ftr-459	40	11	,	,	PUNCT
ftr-459	40	12	the	the	DET
ftr-459	40	13	sizzling	sizzling	ADJ
ftr-459	40	14	sleeper	sleeper	NOUN
ftr-459	40	15	:	:	PUNCT
ftr-459	40	16	the	the	DET
ftr-459	40	17	use	use	NOUN
ftr-459	40	18	of	of	ADP
ftr-459	40	19	legislative	legislative	ADJ
ftr-459	40	20	history	history	NOUN
ftr-459	40	21	in	in	ADP
ftr-459	40	22	construing	construe	VERB
ftr-459	40	23	statutes	statute	NOUN
ftr-459	40	24	in	in	ADP
ftr-459	40	25	the	the	DET
ftr-459	40	26	1988	1988	NUM
ftr-459	40	27	-	-	SYM
ftr-459	40	28	89	89	NUM
ftr-459	40	29	term	term	NOUN
ftr-459	40	30	of	of	ADP
ftr-459	40	31	the	the	DET
ftr-459	40	32	united	united	PROPN
ftr-459	40	33	states	states	PROPN
ftr-459	40	34	,	,	PUNCT
ftr-459	40	35	39	39	NUM
ftr-459	40	36	am	am	NOUN
ftr-459	40	37	.	.	PUNCT
ftr-459	41	1	u.	u.	PROPN
ftr-459	41	2	l.	l.	PROPN
ftr-459	41	3	rev	rev	PROPN
ftr-459	41	4	.	.	PROPN
ftr-459	41	5	227	227	NUM
ftr-459	41	6	(	(	PUNCT
ftr-459	41	7	1990	1990	NUM
ftr-459	41	8	)	)	PUNCT
ftr-459	41	9	.	.	PUNCT
ftr-459	42	1	although	although	SCONJ
ftr-459	42	2	this	this	DET
ftr-459	42	3	study	study	NOUN
ftr-459	42	4	examines	examine	VERB
ftr-459	42	5	decisions	decision	NOUN
ftr-459	42	6	of	of	ADP
ftr-459	42	7	several	several	ADJ
ftr-459	42	8	courts	court	NOUN
ftr-459	42	9	,	,	PUNCT
ftr-459	42	10	it	it	PRON
ftr-459	42	11	is	be	AUX
ftr-459	42	12	limited	limit	VERB
ftr-459	42	13	to	to	ADP
ftr-459	42	14	tax	tax	NOUN
ftr-459	42	15	and	and	CCONJ
ftr-459	42	16	regulations	regulation	NOUN
ftr-459	42	17	and	and	CCONJ
ftr-459	42	18	thus	thus	ADV
ftr-459	42	19	is	be	AUX
ftr-459	42	20	far	far	ADV
ftr-459	42	21	narrower	narrow	ADJ
ftr-459	42	22	than	than	ADP
ftr-459	42	23	the	the	DET
ftr-459	42	24	empirical	empirical	ADJ
ftr-459	42	25	study	study	NOUN
ftr-459	42	26	of	of	ADP
ftr-459	42	27	courts	court	NOUN
ftr-459	42	28	of	of	ADP
ftr-459	42	29	appeals	appeal	NOUN
ftr-459	42	30	decisions	decision	NOUN
ftr-459	42	31	undertaken	undertake	VERB
ftr-459	42	32	by	by	ADP
ftr-459	42	33	professors	professor	NOUN
ftr-459	42	34	schuck	schuck	X
ftr-459	42	35	and	and	CCONJ
ftr-459	42	36	elliott	elliott	PROPN
ftr-459	42	37	.	.	PROPN
ftr-459	43	1	see	see	VERB
ftr-459	43	2	peter	peter	PROPN
ftr-459	43	3	h.	h.	PROPN
ftr-459	43	4	schuck	schuck	PROPN
ftr-459	43	5	&	&	CCONJ
ftr-459	43	6	donald	donald	PROPN
ftr-459	43	7	e.	e.	PROPN
ftr-459	43	8	elliott	elliott	PROPN
ftr-459	43	9	,	,	PUNCT
ftr-459	43	10	to	to	ADP
ftr-459	43	11	the	the	DET
ftr-459	43	12	chevron	chevron	PROPN
ftr-459	43	13	station	station	NOUN
ftr-459	43	14	:	:	PUNCT
ftr-459	43	15	an	an	DET
ftr-459	43	16	empirical	empirical	ADJ
ftr-459	43	17	study	study	NOUN
ftr-459	43	18	of	of	ADP
ftr-459	43	19	federal	federal	ADJ
ftr-459	43	20	administrative	administrative	ADJ
ftr-459	43	21	law	law	NOUN
ftr-459	43	22	,	,	PUNCT
ftr-459	43	23	1990	1990	NUM
ftr-459	43	24	duke	duke	PROPN
ftr-459	43	25	l.j	l.j	PROPN
ftr-459	43	26	.	.	PROPN
ftr-459	43	27	984	984	NUM
ftr-459	43	28	(	(	PUNCT
ftr-459	43	29	1990	1990	NUM
ftr-459	43	30	)	)	PUNCT
ftr-459	43	31	.	.	PUNCT
ftr-459	44	1	professors	professor	NOUN
ftr-459	44	2	schuck	schuck	PROPN
ftr-459	44	3	and	and	CCONJ
ftr-459	44	4	elliott	elliott	PROPN
ftr-459	44	5	,	,	PUNCT
ftr-459	44	6	however	however	ADV
ftr-459	44	7	,	,	PUNCT
ftr-459	44	8	excluded	exclude	VERB
ftr-459	44	9	from	from	ADP
ftr-459	44	10	their	their	PRON
ftr-459	44	11	study	study	NOUN
ftr-459	44	12	any	any	DET
ftr-459	44	13	cases	case	NOUN
ftr-459	44	14	that	that	PRON
ftr-459	44	15	had	have	AUX
ftr-459	44	16	come	come	VERB
ftr-459	44	17	"	"	PUNCT
ftr-459	44	18	through	through	ADP
ftr-459	44	19	specialized	specialized	ADJ
ftr-459	44	20	tribunals	tribunal	NOUN
ftr-459	44	21	such	such	ADJ
ftr-459	44	22	as	as	ADP
ftr-459	44	23	the	the	DET
ftr-459	44	24	u.s	u.s	PROPN
ftr-459	44	25	.	.	PROPN
ftr-459	44	26	tax	tax	NOUN
ftr-459	44	27	court	court	NOUN
ftr-459	44	28	.	.	PUNCT
ftr-459	44	29	"	"	PUNCT
ftr-459	45	1	i	i	PRON
ftr-459	45	2	d.	d.	PROPN
ftr-459	45	3	at	at	ADP
ftr-459	45	4	990	990	NUM
ftr-459	45	5	n.	n.	NOUN
ftr-459	45	6	15	15	NUM
ftr-459	45	7	.	.	PUNCT
ftr-459	46	1	see	see	VERB
ftr-459	46	2	also	also	ADV
ftr-459	46	3	linda	linda	PROPN
ftr-459	46	4	r.	r.	PROPN
ftr-459	46	5	cohen	cohen	PROPN
ftr-459	46	6	&	&	CCONJ
ftr-459	46	7	matthew	matthew	PROPN
ftr-459	46	8	l.	l.	PROPN
ftr-459	46	9	spitzer	spitzer	PROPN
ftr-459	46	10	,	,	PUNCT
ftr-459	46	11	solving	solve	VERB
ftr-459	46	12	the	the	DET
ftr-459	46	13	chevron	chevron	NOUN
ftr-459	46	14	puzzle	puzzle	NOUN
ftr-459	46	15	,	,	PUNCT
ftr-459	46	16	57	57	NUM
ftr-459	46	17	law	law	NOUN
ftr-459	46	18	&	&	CCONJ
ftr-459	46	19	contemp	contemp	NOUN
ftr-459	46	20	.	.	PUNCT
ftr-459	47	1	probs	prob	NOUN
ftr-459	47	2	.	.	PUNCT
ftr-459	48	1	65	65	NUM
ftr-459	48	2	(	(	PUNCT
ftr-459	48	3	1994	1994	NUM
ftr-459	48	4	)	)	PUNCT
ftr-459	48	5	.	.	PUNCT
ftr-459	49	1	[	[	X
ftr-459	49	2	vol	vol	NOUN
ftr-459	49	3	3:2	3:2	NUM
ftr-459	49	4	muffled	muffled	ADJ
ftr-459	49	5	chevron	chevron	NOUN
ftr-459	49	6	:	:	PUNCT
ftr-459	49	7	judicial	judicial	ADJ
ftr-459	49	8	review	review	NOUN
ftr-459	49	9	of	of	ADP
ftr-459	49	10	tax	tax	NOUN
ftr-459	49	11	regulations	regulation	NOUN
ftr-459	49	12	in	in	ADP
ftr-459	49	13	some	some	DET
ftr-459	49	14	ways	way	NOUN
ftr-459	49	15	,	,	PUNCT
ftr-459	49	16	tax	tax	NOUN
ftr-459	49	17	regulations	regulation	NOUN
ftr-459	49	18	are	be	AUX
ftr-459	49	19	unusual	unusual	ADJ
ftr-459	49	20	.	.	PUNCT
ftr-459	50	1	the	the	DET
ftr-459	50	2	regulations	regulation	NOUN
ftr-459	50	3	interpret	interpret	VERB
ftr-459	50	4	a	a	DET
ftr-459	50	5	particularly	particularly	ADV
ftr-459	50	6	complex	complex	ADJ
ftr-459	50	7	,	,	PUNCT
ftr-459	50	8	interrelated	interrelated	ADJ
ftr-459	50	9	statutory	statutory	ADJ
ftr-459	50	10	scheme	scheme	NOUN
ftr-459	50	11	,	,	PUNCT
ftr-459	50	12	which	which	PRON
ftr-459	50	13	congress	congress	PROPN
ftr-459	50	14	frequently	frequently	ADV
ftr-459	50	15	revisits	revisit	VERB
ftr-459	50	16	and	and	CCONJ
ftr-459	50	17	amends	amend	NOUN
ftr-459	50	18	.	.	PUNCT
ftr-459	51	1	5	5	NUM
ftr-459	51	2	voluminous	voluminous	ADJ
ftr-459	51	3	legislative	legislative	ADJ
ftr-459	51	4	history	history	NOUN
ftr-459	51	5	accompanies	accompany	VERB
ftr-459	51	6	most	most	ADJ
ftr-459	51	7	tax	tax	NOUN
ftr-459	51	8	legislation.6	legislation.6	VERB
ftr-459	51	9	the	the	DET
ftr-459	51	10	treasury	treasury	NOUN
ftr-459	51	11	and	and	CCONJ
ftr-459	51	12	irs	irs	PROPN
ftr-459	51	13	take	take	VERB
ftr-459	51	14	the	the	DET
ftr-459	51	15	position	position	NOUN
ftr-459	51	16	that	that	PRON
ftr-459	51	17	almost	almost	ADV
ftr-459	51	18	all	all	DET
ftr-459	51	19	tax	tax	NOUN
ftr-459	51	20	regulations	regulation	NOUN
ftr-459	51	21	are	be	AUX
ftr-459	51	22	interpretive	interpretive	ADJ
ftr-459	51	23	,	,	PUNCT
ftr-459	51	24	not	not	PART
ftr-459	51	25	legislative,7	legislative,7	ADJ
ftr-459	51	26	but	but	CCONJ
ftr-459	51	27	in	in	ADP
ftr-459	51	28	promulgating	promulgate	VERB
ftr-459	51	29	these	these	DET
ftr-459	51	30	regulations	regulation	NOUN
ftr-459	51	31	,	,	PUNCT
ftr-459	51	32	they	they	PRON
ftr-459	51	33	routinely	routinely	ADV
ftr-459	51	34	follow	follow	VERB
ftr-459	51	35	the	the	DET
ftr-459	51	36	notice	notice	NOUN
ftr-459	51	37	and	and	CCONJ
ftr-459	51	38	comment	comment	NOUN
ftr-459	51	39	procedures	procedure	NOUN
ftr-459	51	40	that	that	PRON
ftr-459	51	41	the	the	DET
ftr-459	51	42	administrative	administrative	ADJ
ftr-459	51	43	procedure	procedure	NOUN
ftr-459	51	44	act	act	NOUN
ftr-459	51	45	requires	require	VERB
ftr-459	51	46	only	only	ADV
ftr-459	51	47	for	for	ADP
ftr-459	51	48	legislative	legislative	ADJ
ftr-459	51	49	regulations.8	regulations.8	PROPN
ftr-459	51	50	the	the	DET
ftr-459	51	51	tax	tax	NOUN
ftr-459	51	52	court	court	NOUN
ftr-459	51	53	,	,	PUNCT
ftr-459	51	54	which	which	PRON
ftr-459	51	55	is	be	AUX
ftr-459	51	56	a	a	DET
ftr-459	51	57	specialized	specialized	ADJ
ftr-459	51	58	,	,	PUNCT
ftr-459	51	59	article	article	NOUN
ftr-459	51	60	i	i	PROPN
ftr-459	51	61	court	court	NOUN
ftr-459	51	62	,	,	PUNCT
ftr-459	51	63	hears	hear	VERB
ftr-459	51	64	most	most	ADJ
ftr-459	51	65	challenges	challenge	NOUN
ftr-459	51	66	to	to	ADP
ftr-459	51	67	the	the	DET
ftr-459	51	68	regulations	regulation	NOUN
ftr-459	51	69	.	.	PUNCT
ftr-459	52	1	9	9	NUM
ftr-459	52	2	despite	despite	SCONJ
ftr-459	52	3	these	these	DET
ftr-459	52	4	atypical	atypical	ADJ
ftr-459	52	5	features	feature	NOUN
ftr-459	52	6	,	,	PUNCT
ftr-459	52	7	tax	tax	NOUN
ftr-459	52	8	regulations	regulation	NOUN
ftr-459	52	9	represent	represent	VERB
ftr-459	52	10	a	a	DET
ftr-459	52	11	useful	useful	ADJ
ftr-459	52	12	arena	arena	NOUN
ftr-459	52	13	for	for	ADP
ftr-459	52	14	examining	examine	VERB
ftr-459	52	15	the	the	DET
ftr-459	52	16	effects	effect	NOUN
ftr-459	52	17	of	of	ADP
ftr-459	52	18	chevron	chevron	NOUN
ftr-459	52	19	on	on	ADP
ftr-459	52	20	the	the	DET
ftr-459	52	21	approaches	approach	NOUN
ftr-459	52	22	of	of	ADP
ftr-459	52	23	various	various	ADJ
ftr-459	52	24	federal	federal	ADJ
ftr-459	52	25	courts	court	NOUN
ftr-459	52	26	to	to	ADP
ftr-459	52	27	agency	agency	NOUN
ftr-459	52	28	interpretation	interpretation	NOUN
ftr-459	52	29	.	.	PUNCT
ftr-459	53	1	tax	tax	NOUN
ftr-459	53	2	regulations	regulation	NOUN
ftr-459	53	3	are	be	AUX
ftr-459	53	4	frequently	frequently	ADV
ftr-459	53	5	challenged	challenge	VERB
ftr-459	53	6	,	,	PUNCT
ftr-459	53	7	but	but	CCONJ
ftr-459	53	8	the	the	DET
ftr-459	53	9	number	number	NOUN
ftr-459	53	10	of	of	ADP
ftr-459	53	11	cases	case	NOUN
ftr-459	53	12	is	be	AUX
ftr-459	53	13	not	not	PART
ftr-459	53	14	so	so	ADV
ftr-459	53	15	large	large	ADJ
ftr-459	53	16	as	as	SCONJ
ftr-459	53	17	to	to	PART
ftr-459	53	18	prevent	prevent	VERB
ftr-459	53	19	consideration	consideration	NOUN
ftr-459	53	20	of	of	ADP
ftr-459	53	21	all	all	PRON
ftr-459	53	22	of	of	ADP
ftr-459	53	23	them	they	PRON
ftr-459	53	24	.	.	PUNCT
ftr-459	53	25	'	'	PUNCT
ftr-459	54	1	the	the	DET
ftr-459	54	2	treasury	treasury	PROPN
ftr-459	54	3	and	and	CCONJ
ftr-459	54	4	irs	irs	PROPN
ftr-459	54	5	take	take	VERB
ftr-459	54	6	action	action	NOUN
ftr-459	54	7	in	in	ADP
ftr-459	54	8	many	many	ADJ
ftr-459	54	9	ways	way	NOUN
ftr-459	54	10	other	other	ADJ
ftr-459	54	11	than	than	ADP
ftr-459	54	12	promulgating	promulgate	VERB
ftr-459	54	13	regulations	regulation	NOUN
ftr-459	54	14	,	,	PUNCT
ftr-459	54	15	and	and	CCONJ
ftr-459	54	16	questions	question	NOUN
ftr-459	54	17	of	of	ADP
ftr-459	54	18	chevron	chevron	ADJ
ftr-459	54	19	deference	deference	NOUN
ftr-459	54	20	thus	thus	ADV
ftr-459	54	21	arise	arise	VERB
ftr-459	54	22	in	in	ADP
ftr-459	54	23	areas	area	NOUN
ftr-459	54	24	other	other	ADJ
ftr-459	54	25	than	than	ADP
ftr-459	54	26	regulations	regulation	NOUN
ftr-459	54	27	.	.	PUNCT
ftr-459	54	28	"	"	PUNCT
ftr-459	55	1	as	as	SCONJ
ftr-459	55	2	the	the	DET
ftr-459	55	3	most	most	ADV
ftr-459	55	4	carefully	carefully	ADV
ftr-459	55	5	considered	consider	VERB
ftr-459	55	6	and	and	CCONJ
ftr-459	55	7	reviewed	review	VERB
ftr-459	55	8	of	of	ADP
ftr-459	55	9	actions	action	NOUN
ftr-459	55	10	within	within	ADP
ftr-459	55	11	the	the	DET
ftr-459	55	12	treasury	treasury	NOUN
ftr-459	55	13	and	and	CCONJ
ftr-459	55	14	irs	irs	PROPN
ftr-459	55	15	,	,	PUNCT
ftr-459	55	16	'	'	PUNCT
ftr-459	55	17	2	2	NUM
ftr-459	55	18	regulations	regulation	NOUN
ftr-459	55	19	present	present	VERB
ftr-459	55	20	the	the	DET
ftr-459	55	21	strongest	strong	ADJ
ftr-459	55	22	case	case	NOUN
ftr-459	55	23	for	for	ADP
ftr-459	55	24	deference	deference	NOUN
ftr-459	55	25	.	.	PUNCT
ftr-459	56	1	furthermore	furthermore	ADV
ftr-459	56	2	,	,	PUNCT
ftr-459	56	3	tax	tax	NOUN
ftr-459	56	4	regulations	regulation	NOUN
ftr-459	56	5	pertain	pertain	VERB
ftr-459	56	6	to	to	ADP
ftr-459	56	7	questions	question	NOUN
ftr-459	56	8	of	of	ADP
ftr-459	56	9	law	law	NOUN
ftr-459	56	10	,	,	PUNCT
ftr-459	56	11	where	where	SCONJ
ftr-459	56	12	courts	court	NOUN
ftr-459	56	13	have	have	VERB
ftr-459	56	14	particular	particular	ADJ
ftr-459	56	15	expertise	expertise	NOUN
ftr-459	56	16	,	,	PUNCT
ftr-459	56	17	but	but	CCONJ
ftr-459	56	18	involve	involve	VERB
ftr-459	56	19	a	a	DET
ftr-459	56	20	technical	technical	ADJ
ftr-459	56	21	area	area	NOUN
ftr-459	56	22	,	,	PUNCT
ftr-459	56	23	where	where	SCONJ
ftr-459	56	24	deference	deference	NOUN
ftr-459	56	25	to	to	ADP
ftr-459	56	26	the	the	DET
ftr-459	56	27	administrator	administrator	NOUN
ftr-459	56	28	has	have	AUX
ftr-459	56	29	long	long	ADV
ftr-459	56	30	been	be	AUX
ftr-459	56	31	counseled	counsel	VERB
ftr-459	56	32	.	.	PUNCT
ftr-459	56	33	"	"	PUNCT
ftr-459	57	1	they	they	PRON
ftr-459	57	2	thus	thus	ADV
ftr-459	57	3	5	5	X
ftr-459	57	4	.	.	X
ftr-459	58	1	see	see	VERB
ftr-459	58	2	c.	c.	PROPN
ftr-459	58	3	eugene	eugene	PROPN
ftr-459	58	4	steuerle	steuerle	PROPN
ftr-459	58	5	,	,	PUNCT
ftr-459	58	6	the	the	DET
ftr-459	58	7	tax	tax	NOUN
ftr-459	58	8	decade	decade	NOUN
ftr-459	58	9	:	:	PUNCT
ftr-459	58	10	how	how	SCONJ
ftr-459	58	11	taxes	taxis	NOUN
ftr-459	58	12	came	come	VERB
ftr-459	58	13	to	to	PART
ftr-459	58	14	dominate	dominate	VERB
ftr-459	58	15	the	the	DET
ftr-459	58	16	public	public	ADJ
ftr-459	58	17	agenda	agenda	NOUN
ftr-459	58	18	(	(	PUNCT
ftr-459	58	19	1992	1992	NUM
ftr-459	58	20	)	)	PUNCT
ftr-459	58	21	;	;	PUNCT
ftr-459	58	22	richard	richard	PROPN
ftr-459	58	23	l.	l.	PROPN
ftr-459	58	24	doemberg	doemberg	PROPN
ftr-459	58	25	&	&	CCONJ
ftr-459	58	26	fred	fred	PROPN
ftr-459	58	27	s.	s.	PROPN
ftr-459	58	28	mcchesney	mcchesney	PROPN
ftr-459	58	29	.	.	PUNCT
ftr-459	59	1	on	on	ADP
ftr-459	59	2	the	the	DET
ftr-459	59	3	accelerating	accelerate	VERB
ftr-459	59	4	rate	rate	NOUN
ftr-459	59	5	and	and	CCONJ
ftr-459	59	6	decreasing	decrease	VERB
ftr-459	59	7	durability	durability	NOUN
ftr-459	59	8	of	of	ADP
ftr-459	59	9	tax	tax	NOUN
ftr-459	59	10	reform	reform	NOUN
ftr-459	59	11	,	,	PUNCT
ftr-459	59	12	71	71	NUM
ftr-459	59	13	minn	minn	NOUN
ftr-459	59	14	.	.	PUNCT
ftr-459	60	1	l.	l.	PROPN
ftr-459	60	2	rev	rev	PROPN
ftr-459	60	3	.	.	PROPN
ftr-459	61	1	913	913	NUM
ftr-459	61	2	(	(	PUNCT
ftr-459	61	3	1987	1987	NUM
ftr-459	61	4	)	)	PUNCT
ftr-459	61	5	.	.	PUNCT
ftr-459	62	1	6	6	X
ftr-459	62	2	.	.	X
ftr-459	62	3	see	see	VERB
ftr-459	62	4	bradford	bradford	PROPN
ftr-459	62	5	l.	l.	PROPN
ftr-459	62	6	ferguson	ferguson	PROPN
ftr-459	62	7	et	et	PROPN
ftr-459	62	8	al	al	PROPN
ftr-459	62	9	.	.	PROPN
ftr-459	62	10	,	,	PUNCT
ftr-459	62	11	reexamining	reexamine	VERB
ftr-459	62	12	the	the	DET
ftr-459	62	13	nature	nature	NOUN
ftr-459	62	14	and	and	CCONJ
ftr-459	62	15	role	role	NOUN
ftr-459	62	16	of	of	ADP
ftr-459	62	17	tax	tax	NOUN
ftr-459	62	18	legislative	legislative	ADJ
ftr-459	62	19	history	history	NOUN
ftr-459	62	20	in	in	ADP
ftr-459	62	21	light	light	NOUN
ftr-459	62	22	of	of	ADP
ftr-459	62	23	the	the	DET
ftr-459	62	24	changing	change	VERB
ftr-459	62	25	realities	reality	NOUN
ftr-459	62	26	of	of	ADP
ftr-459	62	27	the	the	DET
ftr-459	62	28	process	process	NOUN
ftr-459	62	29	,	,	PUNCT
ftr-459	62	30	67	67	NUM
ftr-459	62	31	taxes	taxis	NOUN
ftr-459	62	32	804	804	NUM
ftr-459	62	33	(	(	PUNCT
ftr-459	62	34	1989	1989	NUM
ftr-459	62	35	)	)	PUNCT
ftr-459	62	36	;	;	PUNCT
ftr-459	62	37	michael	michael	PROPN
ftr-459	62	38	livingston	livingston	PROPN
ftr-459	62	39	,	,	PUNCT
ftr-459	62	40	congress	congress	PROPN
ftr-459	62	41	,	,	PUNCT
ftr-459	62	42	the	the	DET
ftr-459	62	43	courts	court	NOUN
ftr-459	62	44	,	,	PUNCT
ftr-459	62	45	and	and	CCONJ
ftr-459	62	46	the	the	DET
ftr-459	62	47	code	code	NOUN
ftr-459	62	48	:	:	PUNCT
ftr-459	62	49	legislative	legislative	ADJ
ftr-459	62	50	history	history	NOUN
ftr-459	62	51	and	and	CCONJ
ftr-459	62	52	the	the	DET
ftr-459	62	53	interpretation	interpretation	NOUN
ftr-459	62	54	of	of	ADP
ftr-459	62	55	tax	tax	NOUN
ftr-459	62	56	statutes	statute	NOUN
ftr-459	62	57	,	,	PUNCT
ftr-459	62	58	69	69	NUM
ftr-459	62	59	tex	tex	PROPN
ftr-459	62	60	.	.	PROPN
ftr-459	62	61	l.	l.	PROPN
ftr-459	62	62	rev	rev	PROPN
ftr-459	62	63	.	.	PROPN
ftr-459	62	64	819	819	NUM
ftr-459	62	65	(	(	PUNCT
ftr-459	62	66	1991	1991	NUM
ftr-459	62	67	)	)	PUNCT
ftr-459	62	68	.	.	PUNCT
ftr-459	63	1	7	7	X
ftr-459	63	2	.	.	X
ftr-459	63	3	see	see	VERB
ftr-459	63	4	infra	infra	NOUN
ftr-459	63	5	note	note	VERB
ftr-459	63	6	29	29	NUM
ftr-459	63	7	and	and	CCONJ
ftr-459	63	8	accompanying	accompany	VERB
ftr-459	63	9	text	text	NOUN
ftr-459	63	10	.	.	PUNCT
ftr-459	64	1	8	8	X
ftr-459	64	2	.	.	X
ftr-459	65	1	see	see	VERB
ftr-459	65	2	infra	infra	NOUN
ftr-459	65	3	note	note	VERB
ftr-459	65	4	30	30	NUM
ftr-459	65	5	and	and	CCONJ
ftr-459	65	6	accompanying	accompany	VERB
ftr-459	65	7	text	text	NOUN
ftr-459	65	8	.	.	PUNCT
ftr-459	66	1	9	9	X
ftr-459	66	2	.	.	X
ftr-459	66	3	see	see	VERB
ftr-459	66	4	infra	infra	NOUN
ftr-459	66	5	part	part	NOUN
ftr-459	66	6	ii.c	ii.c	VERB
ftr-459	66	7	.	.	PUNCT
ftr-459	67	1	10	10	NUM
ftr-459	67	2	.	.	PUNCT
ftr-459	68	1	this	this	DET
ftr-459	68	2	study	study	NOUN
ftr-459	68	3	involved	involve	VERB
ftr-459	68	4	approximately	approximately	ADV
ftr-459	68	5	400	400	NUM
ftr-459	68	6	cases	case	NOUN
ftr-459	68	7	.	.	PUNCT
ftr-459	69	1	11	11	NUM
ftr-459	69	2	.	.	X
ftr-459	70	1	see	see	VERB
ftr-459	70	2	john	john	PROPN
ftr-459	70	3	coverdale	coverdale	PROPN
ftr-459	70	4	,	,	PUNCT
ftr-459	70	5	one	one	NUM
ftr-459	70	6	size	size	NOUN
ftr-459	70	7	does	do	AUX
ftr-459	70	8	not	not	PART
ftr-459	70	9	fit	fit	VERB
ftr-459	70	10	all	all	PRON
ftr-459	70	11	:	:	PUNCT
ftr-459	70	12	court	court	NOUN
ftr-459	70	13	review	review	NOUN
ftr-459	70	14	of	of	ADP
ftr-459	70	15	treasury	treasury	PROPN
ftr-459	70	16	regulations	regulation	NOUN
ftr-459	70	17	and	and	CCONJ
ftr-459	70	18	revenue	revenue	NOUN
ftr-459	70	19	rulings	ruling	NOUN
ftr-459	70	20	in	in	ADP
ftr-459	70	21	the	the	DET
ftr-459	70	22	chevron	chevron	PROPN
ftr-459	70	23	era	era	NOUN
ftr-459	70	24	,	,	PUNCT
ftr-459	70	25	64	64	NUM
ftr-459	70	26	geo	geo	PROPN
ftr-459	70	27	.	.	PROPN
ftr-459	70	28	wash	wash	PROPN
ftr-459	70	29	.	.	PUNCT
ftr-459	71	1	l	l	PROPN
ftr-459	71	2	rev	rev	PROPN
ftr-459	71	3	.	.	PUNCT
ftr-459	72	1	(	(	PUNCT
ftr-459	72	2	1996	1996	NUM
ftr-459	72	3	)	)	PUNCT
ftr-459	73	1	;	;	PUNCT
ftr-459	73	2	linda	linda	PROPN
ftr-459	73	3	galler	galler	PROPN
ftr-459	73	4	,	,	PUNCT
ftr-459	73	5	emerging	emerge	VERB
ftr-459	73	6	standards	standard	NOUN
ftr-459	73	7	for	for	ADP
ftr-459	73	8	judicial	judicial	ADJ
ftr-459	73	9	review	review	NOUN
ftr-459	73	10	of	of	ADP
ftr-459	73	11	irs	irs	PROPN
ftr-459	73	12	revenue	revenue	NOUN
ftr-459	73	13	rulings	ruling	NOUN
ftr-459	73	14	,	,	PUNCT
ftr-459	73	15	72	72	NUM
ftr-459	73	16	b.u	b.u	NOUN
ftr-459	73	17	.	.	PUNCT
ftr-459	74	1	l	l	PROPN
ftr-459	74	2	rev	rev	PROPN
ftr-459	74	3	.	.	PROPN
ftr-459	74	4	841	841	NUM
ftr-459	74	5	(	(	PUNCT
ftr-459	74	6	1992	1992	NUM
ftr-459	74	7	)	)	PUNCT
ftr-459	75	1	[	[	X
ftr-459	75	2	hereinafter	hereinafter	NOUN
ftr-459	75	3	galler	galler	NOUN
ftr-459	75	4	,	,	PUNCT
ftr-459	75	5	emerging	emerge	VERB
ftr-459	75	6	standards	standard	NOUN
ftr-459	75	7	]	]	PUNCT
ftr-459	75	8	;	;	PUNCT
ftr-459	75	9	linda	linda	PROPN
ftr-459	75	10	galler	galler	PROPN
ftr-459	75	11	,	,	PUNCT
ftr-459	75	12	judicial	judicial	ADJ
ftr-459	75	13	deference	deference	NOUN
ftr-459	75	14	to	to	ADP
ftr-459	75	15	revenue	revenue	NOUN
ftr-459	75	16	rulings	ruling	NOUN
ftr-459	75	17	:	:	PUNCT
ftr-459	75	18	reconciling	reconcile	VERB
ftr-459	75	19	divergent	divergent	ADJ
ftr-459	75	20	standards	standard	NOUN
ftr-459	75	21	,	,	PUNCT
ftr-459	75	22	56	56	NUM
ftr-459	75	23	ohio	ohio	PROPN
ftr-459	75	24	st	st	PROPN
ftr-459	75	25	.	.	PROPN
ftr-459	75	26	lj	lj	PROPN
ftr-459	75	27	.	.	PROPN
ftr-459	75	28	1037	1037	NUM
ftr-459	75	29	(	(	PUNCT
ftr-459	75	30	1995	1995	NUM
ftr-459	75	31	)	)	PUNCT
ftr-459	76	1	[	[	X
ftr-459	76	2	hereinafter	hereinafter	NOUN
ftr-459	76	3	galler	galler	NOUN
ftr-459	76	4	,	,	PUNCT
ftr-459	76	5	judicial	judicial	ADJ
ftr-459	76	6	deference	deference	NOUN
ftr-459	76	7	]	]	PUNCT
ftr-459	76	8	.	.	PUNCT
ftr-459	77	1	12	12	NUM
ftr-459	77	2	.	.	PUNCT
ftr-459	78	1	see	see	VERB
ftr-459	78	2	michael	michael	PROPN
ftr-459	78	3	i.	i.	PROPN
ftr-459	78	4	saltzman	saltzman	PROPN
ftr-459	78	5	,	,	PUNCT
ftr-459	78	6	irs	irs	PROPN
ftr-459	78	7	practice	practice	NOUN
ftr-459	78	8	and	and	CCONJ
ftr-459	78	9	procedure	procedure	NOUN
ftr-459	78	10	1	1	NUM
ftr-459	78	11	3.02	3.02	NUM
ftr-459	78	12	(	(	PUNCT
ftr-459	78	13	2d	2d	NUM
ftr-459	78	14	ed	ed	NOUN
ftr-459	78	15	.	.	PROPN
ftr-459	78	16	1991	1991	NUM
ftr-459	78	17	&	&	CCONJ
ftr-459	78	18	supp	supp	PROPN
ftr-459	78	19	.	.	PUNCT
ftr-459	79	1	1993	1993	NUM
ftr-459	79	2	)	)	PUNCT
ftr-459	80	1	;	;	PUNCT
ftr-459	80	2	mitchell	mitchell	PROPN
ftr-459	80	3	rogovin	rogovin	PROPN
ftr-459	80	4	,	,	PUNCT
ftr-459	80	5	the	the	DET
ftr-459	80	6	four	four	NUM
ftr-459	80	7	r	r	NOUN
ftr-459	80	8	's	's	PART
ftr-459	80	9	:	:	PUNCT
ftr-459	80	10	regulations	regulation	NOUN
ftr-459	80	11	.	.	PUNCT
ftr-459	81	1	rulings	ruling	NOUN
ftr-459	81	2	.	.	PUNCT
ftr-459	82	1	reliance	reliance	NOUN
ftr-459	82	2	and	and	CCONJ
ftr-459	82	3	retroactivity	retroactivity	NOUN
ftr-459	82	4	,	,	PUNCT
ftr-459	82	5	43	43	NUM
ftr-459	82	6	taxes	taxis	NOUN
ftr-459	82	7	756	756	NUM
ftr-459	82	8	(	(	PUNCT
ftr-459	82	9	1965	1965	NUM
ftr-459	82	10	)	)	PUNCT
ftr-459	82	11	;	;	PUNCT
ftr-459	82	12	paul	paul	PROPN
ftr-459	82	13	f.	f.	PROPN
ftr-459	82	14	schmid	schmid	PROPN
ftr-459	82	15	,	,	PUNCT
ftr-459	82	16	the	the	DET
ftr-459	82	17	tax	tax	NOUN
ftr-459	82	18	regulations	regulation	NOUN
ftr-459	82	19	making	make	VERB
ftr-459	82	20	process	process	NOUN
ftr-459	82	21	-	-	PUNCT
ftr-459	82	22	then	then	ADV
ftr-459	82	23	and	and	CCONJ
ftr-459	82	24	now	now	ADV
ftr-459	82	25	,	,	PUNCT
ftr-459	82	26	24	24	NUM
ftr-459	82	27	tax	tax	NOUN
ftr-459	82	28	law	law	NOUN
ftr-459	82	29	.	.	PUNCT
ftr-459	83	1	541	541	NUM
ftr-459	83	2	(	(	PUNCT
ftr-459	83	3	1971	1971	NUM
ftr-459	83	4	)	)	PUNCT
ftr-459	83	5	.	.	PUNCT
ftr-459	84	1	moreover	moreover	ADV
ftr-459	84	2	,	,	PUNCT
ftr-459	84	3	the	the	DET
ftr-459	84	4	tax	tax	NOUN
ftr-459	84	5	court	court	NOUN
ftr-459	84	6	,	,	PUNCT
ftr-459	84	7	which	which	PRON
ftr-459	84	8	hears	hear	VERB
ftr-459	84	9	the	the	DET
ftr-459	84	10	vast	vast	ADJ
ftr-459	84	11	majority	majority	NOUN
ftr-459	84	12	of	of	ADP
ftr-459	84	13	tax	tax	NOUN
ftr-459	84	14	cases	case	NOUN
ftr-459	84	15	,	,	PUNCT
ftr-459	84	16	has	have	AUX
ftr-459	84	17	relied	rely	VERB
ftr-459	84	18	on	on	ADP
ftr-459	84	19	chevron	chevron	NOUN
ftr-459	84	20	only	only	ADV
ftr-459	84	21	in	in	ADP
ftr-459	84	22	the	the	DET
ftr-459	84	23	context	context	NOUN
ftr-459	84	24	of	of	ADP
ftr-459	84	25	regulations	regulation	NOUN
ftr-459	84	26	.	.	PUNCT
ftr-459	85	1	see	see	VERB
ftr-459	85	2	infra	infra	NOUN
ftr-459	85	3	part	part	NOUN
ftr-459	85	4	i1.d	i1.d	PRON
ftr-459	85	5	.	.	PUNCT
ftr-459	86	1	13	13	NUM
ftr-459	86	2	.	.	X
ftr-459	87	1	see	see	VERB
ftr-459	87	2	,	,	PUNCT
ftr-459	87	3	e.g.	e.g.	ADV
ftr-459	87	4	,	,	PUNCT
ftr-459	87	5	dobson	dobson	PROPN
ftr-459	87	6	v.	v.	PROPN
ftr-459	87	7	commissioner	commissioner	PROPN
ftr-459	87	8	,	,	PUNCT
ftr-459	87	9	320	320	NUM
ftr-459	87	10	u.s	u.s	PROPN
ftr-459	87	11	.	.	PROPN
ftr-459	87	12	489	489	NUM
ftr-459	87	13	(	(	PUNCT
ftr-459	87	14	1943	1943	NUM
ftr-459	87	15	)	)	PUNCT
ftr-459	87	16	.	.	PUNCT
ftr-459	88	1	the	the	DET
ftr-459	88	2	tax	tax	NOUN
ftr-459	88	3	law	law	NOUN
ftr-459	88	4	is	be	AUX
ftr-459	88	5	complicated	complicate	VERB
ftr-459	88	6	,	,	PUNCT
ftr-459	88	7	but	but	CCONJ
ftr-459	88	8	so	so	ADV
ftr-459	88	9	are	be	AUX
ftr-459	88	10	many	many	ADJ
ftr-459	88	11	other	other	ADJ
ftr-459	88	12	areas	area	NOUN
ftr-459	88	13	.	.	PUNCT
ftr-459	89	1	chevron	chevron	PROPN
ftr-459	89	2	itself	itself	PRON
ftr-459	89	3	arose	arise	VERB
ftr-459	89	4	in	in	ADP
ftr-459	89	5	such	such	DET
ftr-459	89	6	an	an	DET
ftr-459	89	7	area	area	NOUN
ftr-459	89	8	,	,	PUNCT
ftr-459	89	9	environmental	environmental	ADJ
ftr-459	89	10	law	law	NOUN
ftr-459	89	11	.	.	PUNCT
ftr-459	90	1	in	in	ADP
ftr-459	90	2	many	many	ADJ
ftr-459	90	3	important	important	ADJ
ftr-459	90	4	ways	way	NOUN
ftr-459	90	5	,	,	PUNCT
ftr-459	90	6	tax	tax	NOUN
ftr-459	90	7	is	be	AUX
ftr-459	90	8	like	like	SCONJ
ftr-459	90	9	other	other	ADJ
ftr-459	90	10	areas	area	NOUN
ftr-459	90	11	of	of	ADP
ftr-459	90	12	law	law	NOUN
ftr-459	90	13	interpreted	interpret	VERB
ftr-459	90	14	and	and	CCONJ
ftr-459	90	15	administered	administer	VERB
ftr-459	90	16	by	by	ADP
ftr-459	90	17	19961	19961	NUM
ftr-459	90	18	florida	florida	PROPN
ftr-459	90	19	tax	tax	NOUN
ftr-459	90	20	review	review	NOUN
ftr-459	90	21	pose	pose	VERB
ftr-459	90	22	neatly	neatly	ADV
ftr-459	90	23	conflicting	conflicting	ADJ
ftr-459	90	24	concerns	concern	NOUN
ftr-459	90	25	raised	raise	VERB
ftr-459	90	26	by	by	ADP
ftr-459	90	27	chevron	chevron	NOUN
ftr-459	90	28	.	.	PUNCT
ftr-459	91	1	in	in	ADP
ftr-459	91	2	particular	particular	ADJ
ftr-459	91	3	,	,	PUNCT
ftr-459	91	4	decisions	decision	NOUN
ftr-459	91	5	regarding	regard	VERB
ftr-459	91	6	tax	tax	NOUN
ftr-459	91	7	regulations	regulation	NOUN
ftr-459	91	8	test	test	VERB
ftr-459	91	9	the	the	DET
ftr-459	91	10	persuasiveness	persuasiveness	NOUN
ftr-459	91	11	of	of	ADP
ftr-459	91	12	justice	justice	PROPN
ftr-459	91	13	scalia	scalia	PROPN
ftr-459	91	14	's	's	PART
ftr-459	91	15	jurisprudence	jurisprudence	NOUN
ftr-459	91	16	of	of	ADP
ftr-459	91	17	interpretation	interpretation	NOUN
ftr-459	91	18	.	.	PUNCT
ftr-459	92	1	at	at	ADP
ftr-459	92	2	the	the	DET
ftr-459	92	3	same	same	ADJ
ftr-459	92	4	time	time	NOUN
ftr-459	92	5	that	that	PRON
ftr-459	92	6	justice	justice	NOUN
ftr-459	92	7	scalia	scalia	PROPN
ftr-459	92	8	positions	position	VERB
ftr-459	92	9	himself	himself	PRON
ftr-459	92	10	as	as	ADP
ftr-459	92	11	a	a	DET
ftr-459	92	12	key	key	ADJ
ftr-459	92	13	proponent	proponent	NOUN
ftr-459	92	14	of	of	ADP
ftr-459	92	15	chevron	chevron	NOUN
ftr-459	92	16	,	,	PUNCT
ftr-459	92	17	he	he	PRON
ftr-459	92	18	has	have	AUX
ftr-459	92	19	reinterpreted	reinterpret	VERB
ftr-459	92	20	chevron	chevron	NOUN
ftr-459	92	21	to	to	PART
ftr-459	92	22	argue	argue	VERB
ftr-459	92	23	that	that	SCONJ
ftr-459	92	24	the	the	DET
ftr-459	92	25	text	text	NOUN
ftr-459	92	26	of	of	ADP
ftr-459	92	27	the	the	DET
ftr-459	92	28	statute	statute	NOUN
ftr-459	92	29	frequently	frequently	ADV
ftr-459	92	30	provides	provide	VERB
ftr-459	92	31	the	the	DET
ftr-459	92	32	interpretive	interpretive	ADJ
ftr-459	92	33	answer	answer	NOUN
ftr-459	92	34	and	and	CCONJ
ftr-459	92	35	that	that	DET
ftr-459	92	36	examination	examination	NOUN
ftr-459	92	37	of	of	ADP
ftr-459	92	38	legislative	legislative	ADJ
ftr-459	92	39	history	history	NOUN
ftr-459	92	40	should	should	AUX
ftr-459	92	41	cease	cease	VERB
ftr-459	92	42	.	.	PUNCT
ftr-459	93	1	in	in	ADP
ftr-459	93	2	taxation	taxation	NOUN
ftr-459	93	3	,	,	PUNCT
ftr-459	93	4	as	as	ADP
ftr-459	93	5	in	in	ADP
ftr-459	93	6	other	other	ADJ
ftr-459	93	7	areas	area	NOUN
ftr-459	93	8	of	of	ADP
ftr-459	93	9	the	the	DET
ftr-459	93	10	law	law	NOUN
ftr-459	93	11	,	,	PUNCT
ftr-459	93	12	justice	justice	PROPN
ftr-459	93	13	scalia	scalia	PROPN
ftr-459	93	14	's	's	PART
ftr-459	93	15	views	view	NOUN
ftr-459	93	16	have	have	AUX
ftr-459	93	17	had	have	VERB
ftr-459	93	18	influence	influence	NOUN
ftr-459	93	19	.	.	PUNCT
ftr-459	94	1	many	many	ADJ
ftr-459	94	2	tax	tax	NOUN
ftr-459	94	3	opinions	opinion	NOUN
ftr-459	94	4	,	,	PUNCT
ftr-459	94	5	especially	especially	ADV
ftr-459	94	6	recent	recent	ADJ
ftr-459	94	7	ones	one	NOUN
ftr-459	94	8	,	,	PUNCT
ftr-459	94	9	interpret	interpret	VERB
ftr-459	94	10	the	the	DET
ftr-459	94	11	language	language	NOUN
ftr-459	94	12	of	of	ADP
ftr-459	94	13	the	the	DET
ftr-459	94	14	code	code	NOUN
ftr-459	94	15	without	without	ADP
ftr-459	94	16	consideration	consideration	NOUN
ftr-459	94	17	of	of	ADP
ftr-459	94	18	legislative	legislative	ADJ
ftr-459	94	19	history	history	NOUN
ftr-459	94	20	.	.	PUNCT
ftr-459	95	1	at	at	ADP
ftr-459	95	2	the	the	DET
ftr-459	95	3	same	same	ADJ
ftr-459	95	4	time	time	NOUN
ftr-459	95	5	,	,	PUNCT
ftr-459	95	6	although	although	SCONJ
ftr-459	95	7	courts	court	NOUN
ftr-459	95	8	reviewing	review	VERB
ftr-459	95	9	tax	tax	NOUN
ftr-459	95	10	regulations	regulation	NOUN
ftr-459	95	11	generally	generally	ADV
ftr-459	95	12	consider	consider	VERB
ftr-459	95	13	the	the	DET
ftr-459	95	14	statutory	statutory	ADJ
ftr-459	95	15	text	text	NOUN
ftr-459	95	16	as	as	ADP
ftr-459	95	17	the	the	DET
ftr-459	95	18	first	first	ADJ
ftr-459	95	19	step	step	NOUN
ftr-459	95	20	of	of	ADP
ftr-459	95	21	analysis	analysis	NOUN
ftr-459	95	22	,	,	PUNCT
ftr-459	95	23	they	they	PRON
ftr-459	95	24	do	do	AUX
ftr-459	95	25	not	not	PART
ftr-459	95	26	usually	usually	ADV
ftr-459	95	27	find	find	VERB
ftr-459	95	28	the	the	DET
ftr-459	95	29	interpretive	interpretive	ADJ
ftr-459	95	30	answer	answer	NOUN
ftr-459	95	31	to	to	PART
ftr-459	95	32	be	be	AUX
ftr-459	95	33	obvious	obvious	ADJ
ftr-459	95	34	from	from	ADP
ftr-459	95	35	the	the	DET
ftr-459	95	36	language	language	NOUN
ftr-459	95	37	of	of	ADP
ftr-459	95	38	the	the	DET
ftr-459	95	39	statute	statute	NOUN
ftr-459	95	40	.	.	PUNCT
ftr-459	96	1	as	as	ADP
ftr-459	96	2	the	the	DET
ftr-459	96	3	second	second	ADJ
ftr-459	96	4	step	step	NOUN
ftr-459	96	5	in	in	ADP
ftr-459	96	6	analysis	analysis	NOUN
ftr-459	96	7	,	,	PUNCT
ftr-459	96	8	these	these	DET
ftr-459	96	9	courts	court	NOUN
ftr-459	96	10	undertake	undertake	VERB
ftr-459	96	11	a	a	DET
ftr-459	96	12	thorough	thorough	ADJ
ftr-459	96	13	and	and	CCONJ
ftr-459	96	14	detailed	detailed	ADJ
ftr-459	96	15	examination	examination	NOUN
ftr-459	96	16	of	of	ADP
ftr-459	96	17	legislative	legislative	ADJ
ftr-459	96	18	history	history	NOUN
ftr-459	96	19	.	.	PUNCT
ftr-459	97	1	the	the	DET
ftr-459	97	2	more	more	ADV
ftr-459	97	3	specialized	specialized	ADJ
ftr-459	97	4	the	the	DET
ftr-459	97	5	court	court	NOUN
ftr-459	97	6	,	,	PUNCT
ftr-459	97	7	the	the	DET
ftr-459	97	8	more	more	ADV
ftr-459	97	9	detailed	detailed	ADJ
ftr-459	97	10	and	and	CCONJ
ftr-459	97	11	lengthy	lengthy	ADJ
ftr-459	97	12	is	be	AUX
ftr-459	97	13	the	the	DET
ftr-459	97	14	examination	examination	NOUN
ftr-459	97	15	.	.	PUNCT
ftr-459	98	1	thus	thus	ADV
ftr-459	98	2	,	,	PUNCT
ftr-459	98	3	this	this	DET
ftr-459	98	4	review	review	NOUN
ftr-459	98	5	of	of	ADP
ftr-459	98	6	tax	tax	NOUN
ftr-459	98	7	regulations	regulation	NOUN
ftr-459	98	8	also	also	ADV
ftr-459	98	9	offers	offer	VERB
ftr-459	98	10	a	a	DET
ftr-459	98	11	useful	useful	ADJ
ftr-459	98	12	gloss	gloss	NOUN
ftr-459	98	13	on	on	ADP
ftr-459	98	14	theories	theory	NOUN
ftr-459	98	15	that	that	SCONJ
ftr-459	98	16	both	both	DET
ftr-459	98	17	chevron	chevron	NOUN
ftr-459	98	18	deference	deference	NOUN
ftr-459	98	19	and	and	CCONJ
ftr-459	98	20	resort	resort	VERB
ftr-459	98	21	to	to	ADP
ftr-459	98	22	plain	plain	ADJ
ftr-459	98	23	meaning	mean	VERB
ftr-459	98	24	labor	labor	NOUN
ftr-459	98	25	-	-	PUNCT
ftr-459	98	26	saving	save	VERB
ftr-459	98	27	devices	device	NOUN
ftr-459	98	28	for	for	ADP
ftr-459	98	29	generalist	generalist	ADJ
ftr-459	98	30	courts	court	NOUN
ftr-459	98	31	.	.	PUNCT
ftr-459	99	1	'4	'4	PUNCT
ftr-459	100	1	this	this	DET
ftr-459	100	2	article	article	NOUN
ftr-459	100	3	examines	examine	VERB
ftr-459	100	4	trial	trial	NOUN
ftr-459	100	5	court	court	NOUN
ftr-459	100	6	and	and	CCONJ
ftr-459	100	7	appellate	appellate	ADJ
ftr-459	100	8	decisions	decision	NOUN
ftr-459	100	9	since	since	SCONJ
ftr-459	100	10	1984	1984	NUM
ftr-459	100	11	that	that	PRON
ftr-459	100	12	have	have	AUX
ftr-459	100	13	upheld	uphold	VERB
ftr-459	100	14	or	or	CCONJ
ftr-459	100	15	struck	strike	VERB
ftr-459	100	16	down	down	ADP
ftr-459	100	17	tax	tax	NOUN
ftr-459	100	18	regulations	regulation	NOUN
ftr-459	100	19	.	.	PUNCT
ftr-459	101	1	although	although	SCONJ
ftr-459	101	2	all	all	DET
ftr-459	101	3	the	the	DET
ftr-459	101	4	cases	case	NOUN
ftr-459	101	5	are	be	AUX
ftr-459	101	6	post	post	ADJ
ftr-459	101	7	-	-	ADJ
ftr-459	101	8	chevron	chevron	ADJ
ftr-459	101	9	,	,	PUNCT
ftr-459	101	10	chevron	chevron	NOUN
ftr-459	101	11	has	have	AUX
ftr-459	101	12	been	be	AUX
ftr-459	101	13	cited	cite	VERB
ftr-459	101	14	in	in	ADP
ftr-459	101	15	tax	tax	NOUN
ftr-459	101	16	cases	case	NOUN
ftr-459	101	17	only	only	ADV
ftr-459	101	18	since	since	SCONJ
ftr-459	101	19	19895	19895	NUM
ftr-459	101	20	and	and	CCONJ
ftr-459	101	21	by	by	ADP
ftr-459	101	22	the	the	DET
ftr-459	101	23	tax	tax	NOUN
ftr-459	101	24	court	court	NOUN
ftr-459	101	25	only	only	ADV
ftr-459	101	26	since	since	SCONJ
ftr-459	101	27	1992.16	1992.16	NUM
ftr-459	101	28	this	this	DET
ftr-459	101	29	period	period	NOUN
ftr-459	101	30	thus	thus	ADV
ftr-459	101	31	offers	offer	VERB
ftr-459	101	32	both	both	DET
ftr-459	101	33	preand	preand	NOUN
ftr-459	101	34	postchevron	postchevron	NOUN
ftr-459	101	35	approaches	approach	NOUN
ftr-459	101	36	to	to	ADP
ftr-459	101	37	testing	test	VERB
ftr-459	101	38	the	the	DET
ftr-459	101	39	validity	validity	NOUN
ftr-459	101	40	of	of	ADP
ftr-459	101	41	regulatory	regulatory	ADJ
ftr-459	101	42	action	action	NOUN
ftr-459	101	43	.	.	PUNCT
ftr-459	102	1	what	what	PRON
ftr-459	102	2	emerges	emerge	VERB
ftr-459	102	3	from	from	ADP
ftr-459	102	4	this	this	DET
ftr-459	102	5	study	study	NOUN
ftr-459	102	6	of	of	ADP
ftr-459	102	7	challenges	challenge	NOUN
ftr-459	102	8	to	to	ADP
ftr-459	102	9	tax	tax	NOUN
ftr-459	102	10	regulations	regulation	NOUN
ftr-459	102	11	is	be	AUX
ftr-459	102	12	that	that	SCONJ
ftr-459	102	13	in	in	ADP
ftr-459	102	14	the	the	DET
ftr-459	102	15	area	area	NOUN
ftr-459	102	16	of	of	ADP
ftr-459	102	17	taxation	taxation	NOUN
ftr-459	102	18	,	,	PUNCT
ftr-459	102	19	agencies	agency	NOUN
ftr-459	102	20	.	.	PUNCT
ftr-459	103	1	consider	consider	VERB
ftr-459	103	2	,	,	PUNCT
ftr-459	103	3	for	for	ADP
ftr-459	103	4	example	example	NOUN
ftr-459	103	5	,	,	PUNCT
ftr-459	103	6	how	how	SCONJ
ftr-459	103	7	well	well	ADV
ftr-459	103	8	professor	professor	NOUN
ftr-459	103	9	pierce	pierce	PROPN
ftr-459	103	10	's	's	PART
ftr-459	103	11	generic	generic	ADJ
ftr-459	103	12	description	description	NOUN
ftr-459	103	13	of	of	ADP
ftr-459	103	14	agencyadministered	agencyadministere	VERB
ftr-459	103	15	statutes	statute	NOUN
ftr-459	103	16	applies	apply	VERB
ftr-459	103	17	to	to	ADP
ftr-459	103	18	tax	tax	NOUN
ftr-459	103	19	:	:	PUNCT
ftr-459	103	20	a	a	DET
ftr-459	103	21	typical	typical	ADJ
ftr-459	103	22	agency	agency	NOUN
ftr-459	103	23	-	-	PUNCT
ftr-459	103	24	administered	administer	VERB
ftr-459	103	25	statute	statute	NOUN
ftr-459	103	26	consists	consist	VERB
ftr-459	103	27	of	of	ADP
ftr-459	103	28	over	over	ADP
ftr-459	103	29	one	one	NUM
ftr-459	103	30	hundred	hundred	NUM
ftr-459	103	31	pages	page	NOUN
ftr-459	103	32	of	of	ADP
ftr-459	103	33	text	text	NOUN
ftr-459	103	34	,	,	PUNCT
ftr-459	103	35	and	and	CCONJ
ftr-459	103	36	many	many	ADJ
ftr-459	103	37	extend	extend	VERB
ftr-459	103	38	for	for	ADP
ftr-459	103	39	several	several	ADJ
ftr-459	103	40	hundred	hundred	NUM
ftr-459	103	41	pages	page	NOUN
ftr-459	103	42	.	.	PUNCT
ftr-459	104	1	all	all	DET
ftr-459	104	2	such	such	ADJ
ftr-459	104	3	statutes	statute	NOUN
ftr-459	104	4	are	be	AUX
ftr-459	104	5	plagued	plague	VERB
ftr-459	104	6	with	with	ADP
ftr-459	104	7	ambiguities	ambiguity	NOUN
ftr-459	104	8	,	,	PUNCT
ftr-459	104	9	omission	omission	NOUN
ftr-459	104	10	,	,	PUNCT
ftr-459	104	11	and	and	CCONJ
ftr-459	104	12	internal	internal	ADJ
ftr-459	104	13	inconsistencies	inconsistency	NOUN
ftr-459	104	14	.	.	PUNCT
ftr-459	105	1	an	an	DET
ftr-459	105	2	agency	agency	NOUN
ftr-459	105	3	's	's	PART
ftr-459	105	4	primary	primary	ADJ
ftr-459	105	5	task	task	NOUN
ftr-459	105	6	is	be	AUX
ftr-459	105	7	to	to	PART
ftr-459	105	8	construct	construct	VERB
ftr-459	105	9	a	a	DET
ftr-459	105	10	workable	workable	ADJ
ftr-459	105	11	national	national	ADJ
ftr-459	105	12	...	...	PUNCT
ftr-459	105	13	program	program	NOUN
ftr-459	105	14	that	that	PRON
ftr-459	105	15	is	be	AUX
ftr-459	105	16	consistent	consistent	ADJ
ftr-459	105	17	with	with	ADP
ftr-459	105	18	the	the	DET
ftr-459	105	19	statute	statute	NOUN
ftr-459	105	20	that	that	PRON
ftr-459	105	21	authorizes	authorize	VERB
ftr-459	105	22	its	its	PRON
ftr-459	105	23	creation	creation	NOUN
ftr-459	105	24	.	.	PUNCT
ftr-459	106	1	many	many	ADJ
ftr-459	106	2	of	of	ADP
ftr-459	106	3	the	the	DET
ftr-459	106	4	hundreds	hundred	NOUN
ftr-459	106	5	of	of	ADP
ftr-459	106	6	provisions	provision	NOUN
ftr-459	106	7	in	in	ADP
ftr-459	106	8	an	an	DET
ftr-459	106	9	agency	agency	NOUN
ftr-459	106	10	-	-	PUNCT
ftr-459	106	11	administered	administer	VERB
ftr-459	106	12	statute	statute	NOUN
ftr-459	106	13	,	,	PUNCT
ftr-459	106	14	including	include	VERB
ftr-459	106	15	almost	almost	ADV
ftr-459	106	16	all	all	PRON
ftr-459	106	17	of	of	ADP
ftr-459	106	18	the	the	DET
ftr-459	106	19	provisions	provision	NOUN
ftr-459	106	20	that	that	PRON
ftr-459	106	21	are	be	AUX
ftr-459	106	22	the	the	DET
ftr-459	106	23	subject	subject	NOUN
ftr-459	106	24	of	of	ADP
ftr-459	106	25	litigation	litigation	NOUN
ftr-459	106	26	,	,	PUNCT
ftr-459	106	27	relate	relate	VERB
ftr-459	106	28	to	to	ADP
ftr-459	106	29	other	other	ADJ
ftr-459	106	30	provisions	provision	NOUN
ftr-459	106	31	in	in	ADP
ftr-459	106	32	complicated	complicated	ADJ
ftr-459	106	33	ways	way	NOUN
ftr-459	106	34	.	.	PUNCT
ftr-459	107	1	richard	richard	PROPN
ftr-459	107	2	j.	j.	PROPN
ftr-459	107	3	pierce	pierce	PROPN
ftr-459	107	4	,	,	PUNCT
ftr-459	107	5	jr	jr	PROPN
ftr-459	107	6	.	.	PROPN
ftr-459	107	7	,	,	PUNCT
ftr-459	107	8	the	the	DET
ftr-459	107	9	supreme	supreme	PROPN
ftr-459	107	10	court	court	PROPN
ftr-459	107	11	's	's	PART
ftr-459	107	12	new	new	ADJ
ftr-459	107	13	hypertextualism	hypertextualism	NOUN
ftr-459	107	14	:	:	PUNCT
ftr-459	107	15	an	an	DET
ftr-459	107	16	invitation	invitation	NOUN
ftr-459	107	17	to	to	PART
ftr-459	107	18	cacophony	cacophony	VERB
ftr-459	107	19	and	and	CCONJ
ftr-459	107	20	incoherence	incoherence	NOUN
ftr-459	107	21	in	in	ADP
ftr-459	107	22	the	the	DET
ftr-459	107	23	administrative	administrative	ADJ
ftr-459	107	24	state	state	NOUN
ftr-459	107	25	,	,	PUNCT
ftr-459	107	26	95	95	NUM
ftr-459	107	27	colum	colum	NOUN
ftr-459	107	28	.	.	PUNCT
ftr-459	108	1	l.	l.	PROPN
ftr-459	108	2	rev	rev	PROPN
ftr-459	108	3	.	.	PROPN
ftr-459	109	1	749	749	NUM
ftr-459	109	2	,	,	PUNCT
ftr-459	109	3	764	764	NUM
ftr-459	109	4	(	(	PUNCT
ftr-459	109	5	1995	1995	NUM
ftr-459	109	6	)	)	PUNCT
ftr-459	109	7	.	.	PUNCT
ftr-459	110	1	see	see	VERB
ftr-459	110	2	caron	caron	PROPN
ftr-459	110	3	,	,	PUNCT
ftr-459	110	4	supra	supra	PROPN
ftr-459	110	5	note	note	NOUN
ftr-459	110	6	3	3	NUM
ftr-459	110	7	,	,	PUNCT
ftr-459	110	8	at	at	ADP
ftr-459	110	9	531	531	NUM
ftr-459	110	10	(	(	PUNCT
ftr-459	110	11	"	"	PUNCT
ftr-459	110	12	isolation	isolation	NOUN
ftr-459	110	13	of	of	ADP
ftr-459	110	14	tax	tax	NOUN
ftr-459	110	15	lawyers	lawyer	NOUN
ftr-459	110	16	from	from	ADP
ftr-459	110	17	their	their	PRON
ftr-459	110	18	nontax	nontax	NOUN
ftr-459	110	19	counterparts	counterpart	NOUN
ftr-459	110	20	has	have	AUX
ftr-459	110	21	fed	feed	VERB
ftr-459	110	22	the	the	DET
ftr-459	110	23	...	...	PUNCT
ftr-459	110	24	myth	myth	NOUN
ftr-459	110	25	that	that	SCONJ
ftr-459	110	26	tax	tax	NOUN
ftr-459	110	27	law	law	NOUN
ftr-459	110	28	is	be	AUX
ftr-459	110	29	fundamentally	fundamentally	ADV
ftr-459	110	30	different	different	ADJ
ftr-459	110	31	from	from	ADP
ftr-459	110	32	other	other	ADJ
ftr-459	110	33	areas	area	NOUN
ftr-459	110	34	of	of	ADP
ftr-459	110	35	law	law	NOUN
ftr-459	110	36	"	"	PUNCT
ftr-459	110	37	)	)	PUNCT
ftr-459	110	38	.	.	PUNCT
ftr-459	111	1	of	of	ADP
ftr-459	111	2	course	course	NOUN
ftr-459	111	3	,	,	PUNCT
ftr-459	111	4	there	there	PRON
ftr-459	111	5	are	be	VERB
ftr-459	111	6	differences	difference	NOUN
ftr-459	111	7	as	as	ADV
ftr-459	111	8	well	well	ADV
ftr-459	111	9	.	.	PUNCT
ftr-459	112	1	other	other	ADJ
ftr-459	112	2	programs	program	NOUN
ftr-459	112	3	seek	seek	VERB
ftr-459	112	4	directly	directly	ADV
ftr-459	112	5	to	to	PART
ftr-459	112	6	regulate	regulate	VERB
ftr-459	112	7	or	or	CCONJ
ftr-459	112	8	grant	grant	VERB
ftr-459	112	9	benefits	benefit	NOUN
ftr-459	112	10	.	.	PUNCT
ftr-459	113	1	tax	tax	NOUN
ftr-459	113	2	law	law	NOUN
ftr-459	113	3	seeks	seek	VERB
ftr-459	113	4	to	to	PART
ftr-459	113	5	raise	raise	VERB
ftr-459	113	6	revenue	revenue	NOUN
ftr-459	113	7	;	;	PUNCT
ftr-459	113	8	it	it	PRON
ftr-459	113	9	regulates	regulate	VERB
ftr-459	113	10	only	only	ADV
ftr-459	113	11	indirectly	indirectly	ADV
ftr-459	113	12	by	by	ADP
ftr-459	113	13	imposing	impose	VERB
ftr-459	113	14	taxes	taxis	NOUN
ftr-459	113	15	with	with	ADP
ftr-459	113	16	disparate	disparate	ADJ
ftr-459	113	17	impacts	impact	NOUN
ftr-459	113	18	and	and	CCONJ
ftr-459	113	19	grants	grant	NOUN
ftr-459	113	20	benefits	benefit	NOUN
ftr-459	113	21	indirectly	indirectly	ADV
ftr-459	113	22	by	by	ADP
ftr-459	113	23	offering	offer	VERB
ftr-459	113	24	tax	tax	NOUN
ftr-459	113	25	preferences	preference	NOUN
ftr-459	113	26	.	.	PUNCT
ftr-459	114	1	14	14	NUM
ftr-459	114	2	.	.	PUNCT
ftr-459	115	1	see	see	VERB
ftr-459	115	2	infra	infra	NOUN
ftr-459	115	3	part	part	NOUN
ftr-459	115	4	iv	iv	NOUN
ftr-459	115	5	.	.	PROPN
ftr-459	115	6	15	15	NUM
ftr-459	115	7	.	.	PUNCT
ftr-459	116	1	see	see	VERB
ftr-459	116	2	american	american	PROPN
ftr-459	116	3	medical	medical	PROPN
ftr-459	116	4	ass'n	ass'n	PROPN
ftr-459	116	5	v.	v.	PROPN
ftr-459	116	6	united	united	PROPN
ftr-459	116	7	states	states	PROPN
ftr-459	116	8	,	,	PUNCT
ftr-459	116	9	887	887	NUM
ftr-459	116	10	f.2d	f.2d	SYM
ftr-459	116	11	760	760	NUM
ftr-459	116	12	,	,	PUNCT
ftr-459	116	13	770	770	NUM
ftr-459	116	14	(	(	PUNCT
ftr-459	116	15	7th	7th	ADJ
ftr-459	116	16	cir	cir	NOUN
ftr-459	116	17	.	.	PROPN
ftr-459	116	18	1989	1989	NUM
ftr-459	116	19	)	)	PUNCT
ftr-459	116	20	;	;	PUNCT
ftr-459	116	21	knapp	knapp	PROPN
ftr-459	116	22	v.	v.	PROPN
ftr-459	116	23	commissioner	commissioner	PROPN
ftr-459	116	24	,	,	PUNCT
ftr-459	116	25	867	867	NUM
ftr-459	116	26	f.2d	f.2d	SYM
ftr-459	116	27	749	749	NUM
ftr-459	116	28	,	,	PUNCT
ftr-459	116	29	752	752	NUM
ftr-459	116	30	(	(	PUNCT
ftr-459	116	31	2d	2d	NUM
ftr-459	116	32	cir	cir	NOUN
ftr-459	116	33	.	.	PROPN
ftr-459	116	34	1989	1989	NUM
ftr-459	116	35	)	)	PUNCT
ftr-459	116	36	.	.	PUNCT
ftr-459	117	1	16	16	NUM
ftr-459	117	2	.	.	PUNCT
ftr-459	118	1	georgia	georgia	PROPN
ftr-459	118	2	fed	fed	PROPN
ftr-459	118	3	.	.	PUNCT
ftr-459	119	1	bank	bank	PROPN
ftr-459	119	2	v.	v.	PROPN
ftr-459	119	3	commissioner	commissioner	PROPN
ftr-459	119	4	,	,	PUNCT
ftr-459	119	5	98	98	NUM
ftr-459	119	6	t.c	t.c	PROPN
ftr-459	119	7	.	.	PROPN
ftr-459	119	8	105	105	NUM
ftr-459	119	9	,	,	PUNCT
ftr-459	119	10	107	107	NUM
ftr-459	119	11	-	-	SYM
ftr-459	119	12	10	10	NUM
ftr-459	119	13	(	(	PUNCT
ftr-459	119	14	1992	1992	NUM
ftr-459	119	15	)	)	PUNCT
ftr-459	119	16	.	.	PUNCT
ftr-459	120	1	[	[	X
ftr-459	120	2	vol	vol	NOUN
ftr-459	120	3	3:2	3:2	NUM
ftr-459	120	4	muffled	muffled	ADJ
ftr-459	120	5	chevron	chevron	NOUN
ftr-459	120	6	:	:	PUNCT
ftr-459	120	7	judicial	judicial	ADJ
ftr-459	120	8	review	review	NOUN
ftr-459	120	9	of	of	ADP
ftr-459	120	10	tax	tax	NOUN
ftr-459	120	11	regulations	regulation	NOUN
ftr-459	120	12	as	as	ADP
ftr-459	120	13	in	in	ADP
ftr-459	120	14	other	other	ADJ
ftr-459	120	15	areas	area	NOUN
ftr-459	120	16	of	of	ADP
ftr-459	120	17	the	the	DET
ftr-459	120	18	law	law	NOUN
ftr-459	120	19	,	,	PUNCT
ftr-459	120	20	chevron	chevron	PROPN
ftr-459	120	21	has	have	AUX
ftr-459	120	22	not	not	PART
ftr-459	120	23	worked	work	VERB
ftr-459	120	24	the	the	DET
ftr-459	120	25	revolution	revolution	NOUN
ftr-459	120	26	in	in	ADP
ftr-459	120	27	the	the	DET
ftr-459	120	28	balance	balance	NOUN
ftr-459	120	29	of	of	ADP
ftr-459	120	30	powers	power	NOUN
ftr-459	120	31	between	between	ADP
ftr-459	120	32	agencies	agency	NOUN
ftr-459	120	33	and	and	CCONJ
ftr-459	120	34	the	the	DET
ftr-459	120	35	courts	court	NOUN
ftr-459	120	36	that	that	PRON
ftr-459	120	37	some	some	DET
ftr-459	120	38	commentators	commentator	NOUN
ftr-459	120	39	feared	fear	VERB
ftr-459	120	40	.	.	PUNCT
ftr-459	121	1	it	it	PRON
ftr-459	121	2	has	have	AUX
ftr-459	121	3	not	not	PART
ftr-459	121	4	displaced	displace	VERB
ftr-459	121	5	judges	judge	NOUN
ftr-459	121	6	from	from	ADP
ftr-459	121	7	a	a	DET
ftr-459	121	8	key	key	ADJ
ftr-459	121	9	role	role	NOUN
ftr-459	121	10	in	in	ADP
ftr-459	121	11	the	the	DET
ftr-459	121	12	review	review	NOUN
ftr-459	121	13	of	of	ADP
ftr-459	121	14	agency	agency	NOUN
ftr-459	121	15	regulations	regulation	NOUN
ftr-459	121	16	.	.	PUNCT
ftr-459	122	1	7	7	NUM
ftr-459	122	2	instead	instead	ADV
ftr-459	122	3	,	,	PUNCT
ftr-459	122	4	as	as	ADP
ftr-459	122	5	in	in	ADP
ftr-459	122	6	other	other	ADJ
ftr-459	122	7	areas	area	NOUN
ftr-459	122	8	of	of	ADP
ftr-459	122	9	the	the	DET
ftr-459	122	10	law	law	NOUN
ftr-459	122	11	,	,	PUNCT
ftr-459	122	12	chevron	chevron	PROPN
ftr-459	122	13	may	may	AUX
ftr-459	122	14	have	have	AUX
ftr-459	122	15	decreased	decrease	VERB
ftr-459	122	16	deference	deference	NOUN
ftr-459	122	17	to	to	ADP
ftr-459	122	18	administrative	administrative	ADJ
ftr-459	122	19	action	action	NOUN
ftr-459	122	20	by	by	ADP
ftr-459	122	21	encouraging	encourage	VERB
ftr-459	122	22	courts	court	NOUN
ftr-459	122	23	themselves	themselves	PRON
ftr-459	122	24	to	to	PART
ftr-459	122	25	decree	decree	VERB
ftr-459	122	26	the	the	DET
ftr-459	122	27	meaning	meaning	NOUN
ftr-459	122	28	of	of	ADP
ftr-459	122	29	a	a	DET
ftr-459	122	30	statute	statute	NOUN
ftr-459	122	31	.	.	PUNCT
ftr-459	123	1	decisions	decision	NOUN
ftr-459	123	2	reviewing	review	VERB
ftr-459	123	3	tax	tax	NOUN
ftr-459	123	4	regulations	regulation	NOUN
ftr-459	123	5	,	,	PUNCT
ftr-459	123	6	however	however	ADV
ftr-459	123	7	,	,	PUNCT
ftr-459	123	8	offer	offer	VERB
ftr-459	123	9	a	a	DET
ftr-459	123	10	significant	significant	ADJ
ftr-459	123	11	and	and	CCONJ
ftr-459	123	12	promising	promising	ADJ
ftr-459	123	13	variation	variation	NOUN
ftr-459	123	14	on	on	ADP
ftr-459	123	15	current	current	ADJ
ftr-459	123	16	chevron	chevron	NOUN
ftr-459	123	17	doctrine	doctrine	NOUN
ftr-459	123	18	.	.	PUNCT
ftr-459	124	1	these	these	DET
ftr-459	124	2	decisions	decision	NOUN
ftr-459	124	3	examine	examine	VERB
ftr-459	124	4	legislative	legislative	ADJ
ftr-459	124	5	history	history	NOUN
ftr-459	124	6	not	not	PART
ftr-459	124	7	to	to	PART
ftr-459	124	8	divine	divine	VERB
ftr-459	124	9	congressional	congressional	ADJ
ftr-459	124	10	intent	intent	NOUN
ftr-459	124	11	,	,	PUNCT
ftr-459	124	12	but	but	CCONJ
ftr-459	124	13	to	to	PART
ftr-459	124	14	gauge	gauge	VERB
ftr-459	124	15	the	the	DET
ftr-459	124	16	reasonableness	reasonableness	NOUN
ftr-459	124	17	of	of	ADP
ftr-459	124	18	administrative	administrative	ADJ
ftr-459	124	19	interpretation	interpretation	NOUN
ftr-459	124	20	.	.	PUNCT
ftr-459	125	1	this	this	DET
ftr-459	125	2	approach	approach	NOUN
ftr-459	125	3	accommodates	accommodate	VERB
ftr-459	125	4	a	a	DET
ftr-459	125	5	variety	variety	NOUN
ftr-459	125	6	of	of	ADP
ftr-459	125	7	concerns	concern	NOUN
ftr-459	125	8	and	and	CCONJ
ftr-459	125	9	each	each	PRON
ftr-459	125	10	of	of	ADP
ftr-459	125	11	the	the	DET
ftr-459	125	12	branches	branch	NOUN
ftr-459	125	13	of	of	ADP
ftr-459	125	14	government	government	NOUN
ftr-459	125	15	:	:	PUNCT
ftr-459	125	16	it	it	PRON
ftr-459	125	17	respects	respect	VERB
ftr-459	125	18	the	the	DET
ftr-459	125	19	significance	significance	NOUN
ftr-459	125	20	of	of	ADP
ftr-459	125	21	the	the	DET
ftr-459	125	22	text	text	NOUN
ftr-459	125	23	enacted	enact	VERB
ftr-459	125	24	by	by	ADP
ftr-459	125	25	congress	congress	PROPN
ftr-459	125	26	,	,	PUNCT
ftr-459	125	27	the	the	DET
ftr-459	125	28	position	position	NOUN
ftr-459	125	29	of	of	ADP
ftr-459	125	30	the	the	DET
ftr-459	125	31	executive	executive	ADJ
ftr-459	125	32	branch	branch	NOUN
ftr-459	125	33	as	as	SCONJ
ftr-459	125	34	represented	represent	VERB
ftr-459	125	35	by	by	ADP
ftr-459	125	36	the	the	DET
ftr-459	125	37	agency	agency	NOUN
ftr-459	125	38	,	,	PUNCT
ftr-459	125	39	and	and	CCONJ
ftr-459	125	40	the	the	DET
ftr-459	125	41	importance	importance	NOUN
ftr-459	125	42	of	of	ADP
ftr-459	125	43	judicial	judicial	ADJ
ftr-459	125	44	review	review	NOUN
ftr-459	125	45	to	to	PART
ftr-459	125	46	protect	protect	VERB
ftr-459	125	47	against	against	ADP
ftr-459	125	48	abuses	abuse	NOUN
ftr-459	125	49	of	of	ADP
ftr-459	125	50	power	power	NOUN
ftr-459	125	51	.	.	PUNCT
ftr-459	126	1	that	that	PRON
ftr-459	126	2	is	is	ADV
ftr-459	126	3	,	,	PUNCT
ftr-459	126	4	the	the	DET
ftr-459	126	5	approach	approach	NOUN
ftr-459	126	6	in	in	ADP
ftr-459	126	7	tax	tax	NOUN
ftr-459	126	8	cases	case	NOUN
ftr-459	126	9	offers	offer	VERB
ftr-459	126	10	an	an	DET
ftr-459	126	11	alternative	alternative	ADJ
ftr-459	126	12	model	model	NOUN
ftr-459	126	13	for	for	ADP
ftr-459	126	14	judicial	judicial	ADJ
ftr-459	126	15	review	review	NOUN
ftr-459	126	16	of	of	ADP
ftr-459	126	17	agency	agency	NOUN
ftr-459	126	18	interpretations	interpretation	NOUN
ftr-459	126	19	,	,	PUNCT
ftr-459	126	20	one	one	NUM
ftr-459	126	21	that	that	PRON
ftr-459	126	22	helps	help	VERB
ftr-459	126	23	courts	court	NOUN
ftr-459	126	24	to	to	PART
ftr-459	126	25	preserve	preserve	VERB
ftr-459	126	26	a	a	DET
ftr-459	126	27	role	role	NOUN
ftr-459	126	28	for	for	ADP
ftr-459	126	29	legislative	legislative	ADJ
ftr-459	126	30	history	history	NOUN
ftr-459	126	31	and	and	CCONJ
ftr-459	126	32	resist	resist	VERB
ftr-459	126	33	the	the	DET
ftr-459	126	34	siren	siren	ADJ
ftr-459	126	35	call	call	NOUN
ftr-459	126	36	of	of	ADP
ftr-459	126	37	resort	resort	NOUN
ftr-459	126	38	to	to	ADP
ftr-459	126	39	plain	plain	ADJ
ftr-459	126	40	meaning	meaning	NOUN
ftr-459	126	41	.	.	PUNCT
ftr-459	127	1	part	part	NOUN
ftr-459	127	2	11	11	NUM
ftr-459	127	3	describes	describe	VERB
ftr-459	127	4	the	the	DET
ftr-459	127	5	distinction	distinction	NOUN
ftr-459	127	6	between	between	ADP
ftr-459	127	7	legislative	legislative	ADJ
ftr-459	127	8	and	and	CCONJ
ftr-459	127	9	interpretive	interpretive	ADJ
ftr-459	127	10	regulations	regulation	NOUN
ftr-459	127	11	,	,	PUNCT
ftr-459	127	12	doctrines	doctrine	NOUN
ftr-459	127	13	of	of	ADP
ftr-459	127	14	judicial	judicial	ADJ
ftr-459	127	15	deference	deference	NOUN
ftr-459	127	16	,	,	PUNCT
ftr-459	127	17	and	and	CCONJ
ftr-459	127	18	the	the	DET
ftr-459	127	19	various	various	ADJ
ftr-459	127	20	courts	court	NOUN
ftr-459	127	21	that	that	PRON
ftr-459	127	22	hear	hear	VERB
ftr-459	127	23	tax	tax	NOUN
ftr-459	127	24	challenges	challenge	NOUN
ftr-459	127	25	.	.	PUNCT
ftr-459	128	1	part	part	NOUN
ftr-459	128	2	i	i	PRON
ftr-459	128	3	sketches	sketch	VERB
ftr-459	128	4	the	the	DET
ftr-459	128	5	development	development	NOUN
ftr-459	128	6	of	of	ADP
ftr-459	128	7	the	the	DET
ftr-459	128	8	chevron	chevron	NOUN
ftr-459	128	9	doctrine	doctrine	NOUN
ftr-459	128	10	in	in	ADP
ftr-459	128	11	tax	tax	NOUN
ftr-459	128	12	cases	case	NOUN
ftr-459	128	13	and	and	CCONJ
ftr-459	128	14	how	how	SCONJ
ftr-459	128	15	it	it	PRON
ftr-459	128	16	has	have	AUX
ftr-459	128	17	influenced	influence	VERB
ftr-459	128	18	the	the	DET
ftr-459	128	19	traditional	traditional	ADJ
ftr-459	128	20	tests	test	NOUN
ftr-459	128	21	for	for	ADP
ftr-459	128	22	the	the	DET
ftr-459	128	23	validity	validity	NOUN
ftr-459	128	24	of	of	ADP
ftr-459	128	25	tax	tax	NOUN
ftr-459	128	26	regulations	regulation	NOUN
ftr-459	128	27	.	.	PUNCT
ftr-459	129	1	part	part	NOUN
ftr-459	129	2	iv	iv	NUM
ftr-459	129	3	compares	compare	VERB
ftr-459	129	4	plain	plain	ADJ
ftr-459	129	5	meaning	meaning	NOUN
ftr-459	129	6	and	and	CCONJ
ftr-459	129	7	the	the	DET
ftr-459	129	8	use	use	NOUN
ftr-459	129	9	of	of	ADP
ftr-459	129	10	legislative	legislative	ADJ
ftr-459	129	11	history	history	NOUN
ftr-459	129	12	as	as	ADP
ftr-459	129	13	tools	tool	NOUN
ftr-459	129	14	of	of	ADP
ftr-459	129	15	statutory	statutory	ADJ
ftr-459	129	16	construction	construction	NOUN
ftr-459	129	17	.	.	PUNCT
ftr-459	130	1	this	this	DET
ftr-459	130	2	study	study	NOUN
ftr-459	130	3	concludes	conclude	VERB
ftr-459	130	4	by	by	ADP
ftr-459	130	5	urging	urge	VERB
ftr-459	130	6	courts	court	NOUN
ftr-459	130	7	reviewing	review	VERB
ftr-459	130	8	regulations	regulation	NOUN
ftr-459	130	9	,	,	PUNCT
ftr-459	130	10	in	in	ADP
ftr-459	130	11	both	both	PRON
ftr-459	130	12	tax	tax	NOUN
ftr-459	130	13	and	and	CCONJ
ftr-459	130	14	nontax	nontax	NOUN
ftr-459	130	15	cases	case	NOUN
ftr-459	130	16	,	,	PUNCT
ftr-459	130	17	to	to	PART
ftr-459	130	18	adopt	adopt	VERB
ftr-459	130	19	a	a	DET
ftr-459	130	20	muffled	muffled	ADJ
ftr-459	130	21	chevron	chevron	NOUN
ftr-459	130	22	doctrine	doctrine	NOUN
ftr-459	130	23	that	that	PRON
ftr-459	130	24	begins	begin	VERB
ftr-459	130	25	but	but	CCONJ
ftr-459	130	26	does	do	AUX
ftr-459	130	27	not	not	PART
ftr-459	130	28	end	end	VERB
ftr-459	130	29	with	with	ADP
ftr-459	130	30	consideration	consideration	NOUN
ftr-459	130	31	of	of	ADP
ftr-459	130	32	plain	plain	ADJ
ftr-459	130	33	meaning	meaning	NOUN
ftr-459	130	34	.	.	PUNCT
ftr-459	131	1	h1	h1	PROPN
ftr-459	131	2	.	.	PUNCT
ftr-459	131	3	framework	framework	NOUN
ftr-459	131	4	for	for	ADP
ftr-459	131	5	analysis	analysis	NOUN
ftr-459	131	6	a.	a.	NOUN
ftr-459	131	7	interpretive	interpretive	ADJ
ftr-459	131	8	and	and	CCONJ
ftr-459	131	9	legislative	legislative	ADJ
ftr-459	131	10	regulations	regulation	NOUN
ftr-459	131	11	administrative	administrative	ADJ
ftr-459	131	12	law	law	NOUN
ftr-459	131	13	distinguishes	distinguish	VERB
ftr-459	131	14	between	between	ADP
ftr-459	131	15	legislative	legislative	ADJ
ftr-459	131	16	and	and	CCONJ
ftr-459	131	17	interpretive	interpretive	ADJ
ftr-459	131	18	rules	rule	NOUN
ftr-459	131	19	.	.	PUNCT
ftr-459	131	20	'	'	PUNCT
ftr-459	132	1	in	in	ADP
ftr-459	132	2	general	general	ADJ
ftr-459	132	3	,	,	PUNCT
ftr-459	132	4	a	a	DET
ftr-459	132	5	legislative	legislative	ADJ
ftr-459	132	6	rule	rule	NOUN
ftr-459	132	7	has	have	VERB
ftr-459	132	8	the	the	DET
ftr-459	132	9	legal	legal	ADJ
ftr-459	132	10	effect	effect	NOUN
ftr-459	132	11	of	of	ADP
ftr-459	132	12	a	a	DET
ftr-459	132	13	statute	statute	NOUN
ftr-459	132	14	.	.	PUNCT
ftr-459	133	1	it	it	PRON
ftr-459	133	2	binds	bind	VERB
ftr-459	133	3	the	the	DET
ftr-459	133	4	agency	agency	NOUN
ftr-459	133	5	promulgating	promulgate	VERB
ftr-459	133	6	it	it	PRON
ftr-459	133	7	,	,	PUNCT
ftr-459	133	8	the	the	DET
ftr-459	133	9	courts	court	NOUN
ftr-459	133	10	,	,	PUNCT
ftr-459	133	11	and	and	CCONJ
ftr-459	133	12	private	private	ADJ
ftr-459	133	13	parties	party	NOUN
ftr-459	133	14	.	.	PUNCT
ftr-459	134	1	"	"	PUNCT
ftr-459	134	2	it	it	PRON
ftr-459	134	3	creates	create	VERB
ftr-459	134	4	legally	legally	ADV
ftr-459	134	5	17	17	NUM
ftr-459	134	6	.	.	PUNCT
ftr-459	135	1	see	see	VERB
ftr-459	135	2	merrill	merrill	NOUN
ftr-459	135	3	,	,	PUNCT
ftr-459	135	4	judicial	judicial	ADJ
ftr-459	135	5	deference	deference	NOUN
ftr-459	135	6	,	,	PUNCT
ftr-459	135	7	supra	supra	PROPN
ftr-459	135	8	note	note	PROPN
ftr-459	135	9	4	4	NUM
ftr-459	135	10	;	;	PUNCT
ftr-459	135	11	merrill	merrill	NOUN
ftr-459	135	12	.	.	PROPN
ftr-459	135	13	textualism	textualism	PROPN
ftr-459	135	14	.	.	PUNCT
ftr-459	136	1	supra	supra	PROPN
ftr-459	136	2	note	note	PROPN
ftr-459	136	3	4	4	NUM
ftr-459	136	4	.	.	NOUN
ftr-459	136	5	18	18	NUM
ftr-459	136	6	.	.	PUNCT
ftr-459	137	1	for	for	ADP
ftr-459	137	2	purposes	purpose	NOUN
ftr-459	137	3	of	of	ADP
ftr-459	137	4	this	this	DET
ftr-459	137	5	article	article	NOUN
ftr-459	137	6	,	,	PUNCT
ftr-459	137	7	the	the	DET
ftr-459	137	8	terms	term	NOUN
ftr-459	137	9	"	"	PUNCT
ftr-459	137	10	rule	rule	NOUN
ftr-459	137	11	"	"	PUNCT
ftr-459	137	12	and	and	CCONJ
ftr-459	137	13	"	"	PUNCT
ftr-459	137	14	regulation	regulation	NOUN
ftr-459	137	15	"	"	PUNCT
ftr-459	137	16	are	be	AUX
ftr-459	137	17	synonymous	synonymous	ADJ
ftr-459	137	18	.	.	PUNCT
ftr-459	138	1	in	in	ADP
ftr-459	138	2	other	other	ADJ
ftr-459	138	3	contexts	contexts	NOUN
ftr-459	138	4	,	,	PUNCT
ftr-459	138	5	interpretive	interpretive	ADJ
ftr-459	138	6	rules	rule	NOUN
ftr-459	138	7	need	need	AUX
ftr-459	138	8	not	not	PART
ftr-459	138	9	be	be	AUX
ftr-459	138	10	regulations	regulation	NOUN
ftr-459	138	11	.	.	PUNCT
ftr-459	139	1	see	see	VERB
ftr-459	139	2	robert	robert	PROPN
ftr-459	139	3	a.	a.	PROPN
ftr-459	139	4	anthony	anthony	PROPN
ftr-459	139	5	,	,	PUNCT
ftr-459	139	6	interpretive	interpretive	ADJ
ftr-459	139	7	rules	rule	NOUN
ftr-459	139	8	,	,	PUNCT
ftr-459	139	9	policy	policy	NOUN
ftr-459	139	10	statements	statement	NOUN
ftr-459	139	11	,	,	PUNCT
ftr-459	139	12	guidances	guidance	NOUN
ftr-459	139	13	,	,	PUNCT
ftr-459	139	14	manuals	manual	NOUN
ftr-459	139	15	,	,	PUNCT
ftr-459	139	16	and	and	CCONJ
ftr-459	139	17	the	the	DET
ftr-459	139	18	like	like	ADJ
ftr-459	139	19	-	-	PUNCT
ftr-459	139	20	should	should	AUX
ftr-459	139	21	federal	federal	ADJ
ftr-459	139	22	agencies	agency	NOUN
ftr-459	139	23	use	use	VERB
ftr-459	139	24	them	they	PRON
ftr-459	139	25	to	to	PART
ftr-459	139	26	bind	bind	VERB
ftr-459	139	27	the	the	DET
ftr-459	139	28	public	public	NOUN
ftr-459	139	29	?	?	PUNCT
ftr-459	140	1	41	41	NUM
ftr-459	140	2	duke	duke	PROPN
ftr-459	140	3	l.j	l.j	PROPN
ftr-459	140	4	.	.	PROPN
ftr-459	140	5	1311	1311	NUM
ftr-459	140	6	(	(	PUNCT
ftr-459	140	7	1992	1992	NUM
ftr-459	140	8	)	)	PUNCT
ftr-459	140	9	;	;	PUNCT
ftr-459	140	10	galler	galler	NOUN
ftr-459	140	11	,	,	PUNCT
ftr-459	140	12	emerging	emerge	VERB
ftr-459	140	13	standards	standard	NOUN
ftr-459	140	14	,	,	PUNCT
ftr-459	140	15	supra	supra	PROPN
ftr-459	140	16	note	note	PROPN
ftr-459	140	17	11	11	NUM
ftr-459	140	18	;	;	PUNCT
ftr-459	140	19	galler	galler	ADJ
ftr-459	140	20	,	,	PUNCT
ftr-459	140	21	judicial	judicial	ADJ
ftr-459	140	22	deference	deference	NOUN
ftr-459	140	23	,	,	PUNCT
ftr-459	140	24	supra	supra	PROPN
ftr-459	140	25	note	note	PROPN
ftr-459	140	26	11	11	NUM
ftr-459	140	27	,	,	PUNCT
ftr-459	140	28	kevin	kevin	PROPN
ftr-459	140	29	w.	w.	PROPN
ftr-459	140	30	saunders	saunders	PROPN
ftr-459	140	31	,	,	PUNCT
ftr-459	140	32	interpretative	interpretative	ADJ
ftr-459	140	33	rules	rule	NOUN
ftr-459	140	34	with	with	ADP
ftr-459	140	35	legislative	legislative	ADJ
ftr-459	140	36	effect	effect	NOUN
ftr-459	140	37	:	:	PUNCT
ftr-459	140	38	an	an	DET
ftr-459	140	39	analysis	analysis	NOUN
ftr-459	140	40	and	and	CCONJ
ftr-459	140	41	a	a	DET
ftr-459	140	42	proposal	proposal	NOUN
ftr-459	140	43	for	for	ADP
ftr-459	140	44	public	public	ADJ
ftr-459	140	45	participation	participation	NOUN
ftr-459	140	46	.	.	PUNCT
ftr-459	141	1	1986	1986	NUM
ftr-459	141	2	duke	duke	PROPN
ftr-459	141	3	l.j	l.j	PROPN
ftr-459	141	4	.	.	PROPN
ftr-459	141	5	346	346	NUM
ftr-459	141	6	.	.	X
ftr-459	142	1	19961	19961	NUM
ftr-459	142	2	florida	florida	PROPN
ftr-459	142	3	tax	tax	NOUN
ftr-459	142	4	review	review	NOUN
ftr-459	142	5	enforceable	enforceable	ADJ
ftr-459	142	6	duties	duty	NOUN
ftr-459	142	7	that	that	PRON
ftr-459	142	8	did	do	AUX
ftr-459	142	9	not	not	PART
ftr-459	142	10	exist	exist	VERB
ftr-459	142	11	before	before	SCONJ
ftr-459	142	12	the	the	DET
ftr-459	142	13	rule	rule	NOUN
ftr-459	142	14	was	be	AUX
ftr-459	142	15	promulgated	promulgate	VERB
ftr-459	142	16	.	.	PUNCT
ftr-459	143	1	"	"	PUNCT
ftr-459	143	2	'	'	PUNCT
ftr-459	143	3	9	9	NUM
ftr-459	143	4	thus	thus	ADV
ftr-459	143	5	,	,	PUNCT
ftr-459	143	6	asking	ask	VERB
ftr-459	143	7	whether	whether	SCONJ
ftr-459	143	8	a	a	DET
ftr-459	143	9	regulation	regulation	NOUN
ftr-459	143	10	creates	create	VERB
ftr-459	143	11	new	new	ADJ
ftr-459	143	12	law	law	NOUN
ftr-459	143	13	or	or	CCONJ
ftr-459	143	14	has	have	VERB
ftr-459	143	15	a	a	DET
ftr-459	143	16	self	self	NOUN
ftr-459	143	17	-	-	PUNCT
ftr-459	143	18	executing	execute	VERB
ftr-459	143	19	legal	legal	ADJ
ftr-459	143	20	effect	effect	NOUN
ftr-459	143	21	is	be	AUX
ftr-459	143	22	one	one	NUM
ftr-459	143	23	way	way	NOUN
ftr-459	143	24	of	of	ADP
ftr-459	143	25	determining	determine	VERB
ftr-459	143	26	whether	whether	SCONJ
ftr-459	143	27	a	a	DET
ftr-459	143	28	rule	rule	NOUN
ftr-459	143	29	is	be	AUX
ftr-459	143	30	legislative	legislative	ADJ
ftr-459	143	31	.	.	PUNCT
ftr-459	144	1	2	2	NUM
ftr-459	144	2	'	'	NUM
ftr-459	144	3	a	a	DET
ftr-459	144	4	legislative	legislative	ADJ
ftr-459	144	5	rule	rule	NOUN
ftr-459	144	6	,	,	PUNCT
ftr-459	144	7	however	however	ADV
ftr-459	144	8	,	,	PUNCT
ftr-459	144	9	is	be	AUX
ftr-459	144	10	valid	valid	ADJ
ftr-459	144	11	as	as	ADP
ftr-459	144	12	such	such	ADJ
ftr-459	144	13	only	only	ADV
ftr-459	144	14	if	if	SCONJ
ftr-459	144	15	the	the	DET
ftr-459	144	16	agency	agency	NOUN
ftr-459	144	17	adopting	adopt	VERB
ftr-459	144	18	it	it	PRON
ftr-459	144	19	not	not	PART
ftr-459	144	20	only	only	ADV
ftr-459	144	21	has	have	VERB
ftr-459	144	22	congressional	congressional	ADJ
ftr-459	144	23	authority	authority	NOUN
ftr-459	144	24	to	to	PART
ftr-459	144	25	do	do	AUX
ftr-459	144	26	so	so	ADV
ftr-459	144	27	,	,	PUNCT
ftr-459	144	28	but	but	CCONJ
ftr-459	144	29	also	also	ADV
ftr-459	144	30	follows	follow	VERB
ftr-459	144	31	the	the	DET
ftr-459	144	32	notice	notice	NOUN
ftr-459	144	33	and	and	CCONJ
ftr-459	144	34	comment	comment	NOUN
ftr-459	144	35	procedures	procedure	NOUN
ftr-459	144	36	required	require	VERB
ftr-459	144	37	by	by	ADP
ftr-459	144	38	the	the	DET
ftr-459	144	39	administrative	administrative	ADJ
ftr-459	144	40	procedure	procedure	NOUN
ftr-459	144	41	act	act	NOUN
ftr-459	144	42	in	in	ADP
ftr-459	144	43	adopting	adopt	VERB
ftr-459	144	44	the	the	DET
ftr-459	144	45	regulation.2	regulation.2	NOUN
ftr-459	144	46	'	'	PART
ftr-459	144	47	interpretive	interpretive	ADJ
ftr-459	144	48	rules	rule	NOUN
ftr-459	144	49	,	,	PUNCT
ftr-459	144	50	in	in	ADP
ftr-459	144	51	contrast	contrast	NOUN
ftr-459	144	52	,	,	PUNCT
ftr-459	144	53	do	do	AUX
ftr-459	144	54	not	not	PART
ftr-459	144	55	as	as	ADP
ftr-459	144	56	a	a	DET
ftr-459	144	57	legal	legal	ADJ
ftr-459	144	58	matter	matter	NOUN
ftr-459	144	59	bind	bind	VERB
ftr-459	144	60	private	private	ADJ
ftr-459	144	61	parties	party	NOUN
ftr-459	144	62	or	or	CCONJ
ftr-459	144	63	reviewing	review	VERB
ftr-459	144	64	courts.22	courts.22	NOUN
ftr-459	144	65	they	they	PRON
ftr-459	144	66	do	do	AUX
ftr-459	144	67	not	not	PART
ftr-459	144	68	create	create	VERB
ftr-459	144	69	new	new	ADJ
ftr-459	144	70	duties	duty	NOUN
ftr-459	144	71	,	,	PUNCT
ftr-459	144	72	but	but	CCONJ
ftr-459	144	73	clarify	clarify	VERB
ftr-459	144	74	existing	exist	VERB
ftr-459	144	75	ones	one	NOUN
ftr-459	144	76	,	,	PUNCT
ftr-459	144	77	and	and	CCONJ
ftr-459	144	78	can	can	AUX
ftr-459	144	79	be	be	AUX
ftr-459	144	80	promulgated	promulgate	VERB
ftr-459	144	81	without	without	ADP
ftr-459	144	82	following	follow	VERB
ftr-459	144	83	the	the	DET
ftr-459	144	84	notice	notice	NOUN
ftr-459	144	85	and	and	CCONJ
ftr-459	144	86	comment	comment	NOUN
ftr-459	144	87	rulemaking	rulemake	VERB
ftr-459	144	88	procedures.23	procedures.23	PROPN
ftr-459	144	89	however	however	ADV
ftr-459	144	90	well	well	ADV
ftr-459	144	91	or	or	CCONJ
ftr-459	144	92	badly	badly	ADV
ftr-459	144	93	the	the	DET
ftr-459	144	94	"	"	PUNCT
ftr-459	144	95	legal	legal	ADJ
ftr-459	144	96	effect	effect	NOUN
ftr-459	144	97	"	"	PUNCT
ftr-459	144	98	standard	standard	NOUN
ftr-459	144	99	may	may	AUX
ftr-459	144	100	work	work	VERB
ftr-459	144	101	in	in	ADP
ftr-459	144	102	other	other	ADJ
ftr-459	144	103	areas	area	NOUN
ftr-459	144	104	of	of	ADP
ftr-459	144	105	law	law	NOUN
ftr-459	144	106	to	to	PART
ftr-459	144	107	distinguish	distinguish	VERB
ftr-459	144	108	legislative	legislative	ADJ
ftr-459	144	109	from	from	ADP
ftr-459	144	110	interpretive	interpretive	ADJ
ftr-459	144	111	regulations	regulation	NOUN
ftr-459	144	112	,	,	PUNCT
ftr-459	144	113	24	24	NUM
ftr-459	144	114	tax	tax	NOUN
ftr-459	144	115	decisions	decision	NOUN
ftr-459	144	116	have	have	AUX
ftr-459	144	117	not	not	PART
ftr-459	144	118	adopted	adopt	VERB
ftr-459	144	119	it	it	PRON
ftr-459	144	120	.	.	PUNCT
ftr-459	144	121	'	'	PUNCT
ftr-459	145	1	instead	instead	ADV
ftr-459	145	2	,	,	PUNCT
ftr-459	145	3	in	in	ADP
ftr-459	145	4	tax	tax	NOUN
ftr-459	145	5	cases	case	NOUN
ftr-459	145	6	,	,	PUNCT
ftr-459	145	7	the	the	DET
ftr-459	145	8	courts	court	NOUN
ftr-459	145	9	have	have	AUX
ftr-459	145	10	distinguished	distinguish	VERB
ftr-459	145	11	between	between	ADP
ftr-459	145	12	legislative	legislative	ADJ
ftr-459	145	13	and	and	CCONJ
ftr-459	145	14	interpretive	interpretive	ADJ
ftr-459	145	15	regulations	regulation	NOUN
ftr-459	145	16	according	accord	VERB
ftr-459	145	17	to	to	ADP
ftr-459	145	18	the	the	DET
ftr-459	145	19	source	source	NOUN
ftr-459	145	20	of	of	ADP
ftr-459	145	21	authority	authority	NOUN
ftr-459	145	22	for	for	ADP
ftr-459	145	23	promulgating	promulgate	VERB
ftr-459	145	24	the	the	DET
ftr-459	145	25	regulation	regulation	NOUN
ftr-459	145	26	.	.	PUNCT
ftr-459	146	1	26	26	NUM
ftr-459	146	2	regulations	regulation	NOUN
ftr-459	146	3	promulgated	promulgate	VERB
ftr-459	146	4	under	under	ADP
ftr-459	146	5	the	the	DET
ftr-459	146	6	general	general	ADJ
ftr-459	146	7	authority	authority	NOUN
ftr-459	146	8	of	of	ADP
ftr-459	146	9	section	section	NOUN
ftr-459	146	10	7805(a	7805(a	NUM
ftr-459	146	11	)	)	PUNCT
ftr-459	146	12	are	be	AUX
ftr-459	146	13	considered	consider	VERB
ftr-459	146	14	interpretive,27	interpretive,27	NOUN
ftr-459	146	15	and	and	CCONJ
ftr-459	146	16	regulations	regulation	NOUN
ftr-459	146	17	promulgated	promulgate	VERB
ftr-459	146	18	pursuant	pursuant	ADJ
ftr-459	146	19	to	to	ADP
ftr-459	146	20	a	a	DET
ftr-459	146	21	grant	grant	NOUN
ftr-459	146	22	of	of	ADP
ftr-459	146	23	authority	authority	NOUN
ftr-459	146	24	under	under	ADP
ftr-459	146	25	a	a	DET
ftr-459	146	26	19	19	NUM
ftr-459	146	27	.	.	PUNCT
ftr-459	147	1	richard	richard	PROPN
ftr-459	147	2	j.	j.	PROPN
ftr-459	147	3	pierce	pierce	PROPN
ftr-459	147	4	,	,	PUNCT
ftr-459	147	5	jr	jr	PROPN
ftr-459	147	6	.	.	PROPN
ftr-459	147	7	et	et	PROPN
ftr-459	147	8	al	al	PROPN
ftr-459	147	9	.	.	PROPN
ftr-459	147	10	,	,	PUNCT
ftr-459	147	11	administrative	administrative	ADJ
ftr-459	147	12	law	law	NOUN
ftr-459	147	13	and	and	CCONJ
ftr-459	147	14	process	process	VERB
ftr-459	147	15	284	284	NUM
ftr-459	147	16	-	-	SYM
ftr-459	147	17	85	85	NUM
ftr-459	147	18	(	(	PUNCT
ftr-459	147	19	2d	2d	NUM
ftr-459	147	20	ed	ed	NOUN
ftr-459	147	21	.	.	PROPN
ftr-459	147	22	1992	1992	NUM
ftr-459	147	23	)	)	PUNCT
ftr-459	147	24	.	.	PUNCT
ftr-459	148	1	see	see	VERB
ftr-459	148	2	also	also	ADV
ftr-459	148	3	saunders	saunder	NOUN
ftr-459	148	4	,	,	PUNCT
ftr-459	148	5	supra	supra	PROPN
ftr-459	148	6	note	note	PROPN
ftr-459	148	7	18	18	NUM
ftr-459	148	8	.	.	NOUN
ftr-459	148	9	20	20	NUM
ftr-459	148	10	.	.	PUNCT
ftr-459	149	1	see	see	VERB
ftr-459	149	2	michael	michael	PROPN
ftr-459	149	3	asimow	asimow	PROPN
ftr-459	149	4	,	,	PUNCT
ftr-459	149	5	public	public	ADJ
ftr-459	149	6	participation	participation	NOUN
ftr-459	149	7	in	in	ADP
ftr-459	149	8	the	the	DET
ftr-459	149	9	adoption	adoption	NOUN
ftr-459	149	10	of	of	ADP
ftr-459	149	11	temporary	temporary	ADJ
ftr-459	149	12	tax	tax	NOUN
ftr-459	149	13	regulations	regulation	NOUN
ftr-459	149	14	,	,	PUNCT
ftr-459	149	15	44	44	NUM
ftr-459	149	16	tax	tax	NOUN
ftr-459	149	17	law	law	NOUN
ftr-459	149	18	.	.	PUNCT
ftr-459	150	1	343	343	NUM
ftr-459	150	2	,	,	PUNCT
ftr-459	150	3	353	353	NUM
ftr-459	150	4	-	-	SYM
ftr-459	150	5	54	54	NUM
ftr-459	150	6	(	(	PUNCT
ftr-459	150	7	1991	1991	NUM
ftr-459	150	8	)	)	PUNCT
ftr-459	151	1	[	[	X
ftr-459	151	2	hereinafter	hereinafter	NOUN
ftr-459	151	3	asimow	asimow	NOUN
ftr-459	151	4	,	,	PUNCT
ftr-459	151	5	public	public	ADJ
ftr-459	151	6	participation	participation	NOUN
ftr-459	151	7	]	]	PUNCT
ftr-459	151	8	.	.	PUNCT
ftr-459	152	1	determination	determination	NOUN
ftr-459	152	2	of	of	ADP
ftr-459	152	3	whether	whether	SCONJ
ftr-459	152	4	regulations	regulation	NOUN
ftr-459	152	5	are	be	AUX
ftr-459	152	6	interpretive	interpretive	ADJ
ftr-459	152	7	or	or	CCONJ
ftr-459	152	8	legislative	legislative	ADJ
ftr-459	152	9	has	have	AUX
ftr-459	152	10	been	be	AUX
ftr-459	152	11	one	one	NUM
ftr-459	152	12	of	of	ADP
ftr-459	152	13	the	the	DET
ftr-459	152	14	most	most	ADV
ftr-459	152	15	frequently	frequently	ADV
ftr-459	152	16	litigated	litigate	VERB
ftr-459	152	17	administrative	administrative	ADJ
ftr-459	152	18	law	law	NOUN
ftr-459	152	19	issues	issue	NOUN
ftr-459	152	20	of	of	ADP
ftr-459	152	21	the	the	DET
ftr-459	152	22	last	last	ADJ
ftr-459	152	23	two	two	NUM
ftr-459	152	24	decades	decade	NOUN
ftr-459	152	25	.	.	PUNCT
ftr-459	153	1	i	i	PRON
ftr-459	153	2	d.	d.	PROPN
ftr-459	153	3	see	see	VERB
ftr-459	153	4	also	also	ADV
ftr-459	153	5	anthony	anthony	PROPN
ftr-459	153	6	,	,	PUNCT
ftr-459	153	7	supra	supra	PROPN
ftr-459	153	8	note	note	PROPN
ftr-459	153	9	18	18	NUM
ftr-459	153	10	;	;	PUNCT
ftr-459	153	11	michael	michael	PROPN
ftr-459	153	12	asimow	asimow	PROPN
ftr-459	153	13	,	,	PUNCT
ftr-459	153	14	nonlegislative	nonlegislative	ADJ
ftr-459	153	15	rulemaking	rulemaking	NOUN
ftr-459	153	16	and	and	CCONJ
ftr-459	153	17	regulatory	regulatory	ADJ
ftr-459	153	18	reform	reform	NOUN
ftr-459	153	19	,	,	PUNCT
ftr-459	153	20	1985	1985	NUM
ftr-459	153	21	duke	duke	PROPN
ftr-459	153	22	l.j	l.j	PROPN
ftr-459	153	23	.	.	PROPN
ftr-459	153	24	381	381	NUM
ftr-459	154	1	[	[	X
ftr-459	154	2	hereinafter	hereinafter	NOUN
ftr-459	154	3	asimow	asimow	NOUN
ftr-459	154	4	,	,	PUNCT
ftr-459	154	5	regulatory	regulatory	ADJ
ftr-459	154	6	reform	reform	NOUN
ftr-459	154	7	]	]	X
ftr-459	154	8	;	;	PUNCT
ftr-459	154	9	michael	michael	PROPN
ftr-459	154	10	asimow	asimow	PROPN
ftr-459	154	11	,	,	PUNCT
ftr-459	154	12	public	public	ADJ
ftr-459	154	13	participation	participation	NOUN
ftr-459	154	14	in	in	ADP
ftr-459	154	15	the	the	DET
ftr-459	154	16	adoption	adoption	NOUN
ftr-459	154	17	of	of	ADP
ftr-459	154	18	interpretive	interpretive	ADJ
ftr-459	154	19	rules	rule	NOUN
ftr-459	154	20	and	and	CCONJ
ftr-459	154	21	policy	policy	NOUN
ftr-459	154	22	statements	statement	NOUN
ftr-459	154	23	,	,	PUNCT
ftr-459	154	24	75	75	NUM
ftr-459	154	25	mich	mich	X
ftr-459	154	26	.	.	PUNCT
ftr-459	154	27	l.	l.	PROPN
ftr-459	154	28	rev	rev	PROPN
ftr-459	154	29	.	.	PROPN
ftr-459	155	1	520	520	NUM
ftr-459	155	2	(	(	PUNCT
ftr-459	155	3	1977	1977	NUM
ftr-459	155	4	)	)	PUNCT
ftr-459	156	1	[	[	X
ftr-459	156	2	hereinafter	hereinafter	NOUN
ftr-459	156	3	asimow	asimow	NOUN
ftr-459	156	4	,	,	PUNCT
ftr-459	156	5	interpretive	interpretive	ADJ
ftr-459	156	6	rules	rule	NOUN
ftr-459	156	7	]	]	PUNCT
ftr-459	156	8	;	;	PUNCT
ftr-459	156	9	charles	charles	PROPN
ftr-459	156	10	h.	h.	PROPN
ftr-459	156	11	koch	koch	PROPN
ftr-459	156	12	,	,	PUNCT
ftr-459	156	13	jr	jr	PROPN
ftr-459	156	14	.	.	PROPN
ftr-459	156	15	,	,	PUNCT
ftr-459	156	16	public	public	ADJ
ftr-459	156	17	procedures	procedure	NOUN
ftr-459	156	18	for	for	ADP
ftr-459	156	19	the	the	DET
ftr-459	156	20	promulgation	promulgation	NOUN
ftr-459	156	21	of	of	ADP
ftr-459	156	22	interpretive	interpretive	ADJ
ftr-459	156	23	rules	rule	NOUN
ftr-459	156	24	and	and	CCONJ
ftr-459	156	25	general	general	ADJ
ftr-459	156	26	statements	statement	NOUN
ftr-459	156	27	of	of	ADP
ftr-459	156	28	policy	policy	NOUN
ftr-459	156	29	,	,	PUNCT
ftr-459	156	30	64	64	NUM
ftr-459	156	31	geo	geo	PROPN
ftr-459	156	32	.	.	PUNCT
ftr-459	156	33	l.j	l.j	PROPN
ftr-459	156	34	.	.	PROPN
ftr-459	156	35	1047	1047	NUM
ftr-459	156	36	(	(	PUNCT
ftr-459	156	37	1976	1976	NUM
ftr-459	156	38	)	)	PUNCT
ftr-459	156	39	;	;	PUNCT
ftr-459	156	40	saunders	saunder	NOUN
ftr-459	156	41	,	,	PUNCT
ftr-459	156	42	supra	supra	PROPN
ftr-459	156	43	note	note	PROPN
ftr-459	156	44	18	18	NUM
ftr-459	156	45	.	.	NOUN
ftr-459	156	46	21	21	NUM
ftr-459	156	47	.	.	NOUN
ftr-459	156	48	5	5	NUM
ftr-459	156	49	u.s.c	u.s.c	ADJ
ftr-459	156	50	.	.	PUNCT
ftr-459	157	1	§	§	PROPN
ftr-459	157	2	553(b	553(b	PROPN
ftr-459	157	3	)	)	PUNCT
ftr-459	157	4	(	(	PUNCT
ftr-459	157	5	1994	1994	NUM
ftr-459	157	6	)	)	PUNCT
ftr-459	157	7	;	;	PUNCT
ftr-459	157	8	robert	robert	PROPN
ftr-459	157	9	a.	a.	PROPN
ftr-459	157	10	anthony	anthony	PROPN
ftr-459	157	11	,	,	PUNCT
ftr-459	157	12	"	"	PUNCT
ftr-459	157	13	interpretive	interpretive	ADJ
ftr-459	157	14	"	"	PUNCT
ftr-459	157	15	rules	rule	NOUN
ftr-459	157	16	,	,	PUNCT
ftr-459	157	17	"	"	PUNCT
ftr-459	157	18	legislative	legislative	ADJ
ftr-459	157	19	"	"	PUNCT
ftr-459	157	20	rules	rule	NOUN
ftr-459	157	21	and	and	CCONJ
ftr-459	157	22	"	"	PUNCT
ftr-459	157	23	spurious	spurious	ADJ
ftr-459	157	24	"	"	PUNCT
ftr-459	157	25	rules	rule	NOUN
ftr-459	157	26	:	:	PUNCT
ftr-459	157	27	lifting	lift	VERB
ftr-459	157	28	the	the	DET
ftr-459	157	29	smog	smog	NOUN
ftr-459	157	30	,	,	PUNCT
ftr-459	157	31	8	8	NUM
ftr-459	157	32	admin	admin	NOUN
ftr-459	157	33	.	.	PUNCT
ftr-459	158	1	l.j	l.j	NOUN
ftr-459	158	2	.	.	PROPN
ftr-459	158	3	1	1	NUM
ftr-459	158	4	,	,	PUNCT
ftr-459	158	5	2	2	NUM
ftr-459	158	6	&	&	CCONJ
ftr-459	158	7	n.5	n.5	PROPN
ftr-459	158	8	(	(	PUNCT
ftr-459	158	9	1994	1994	NUM
ftr-459	158	10	)	)	PUNCT
ftr-459	158	11	;	;	PUNCT
ftr-459	159	1	saunders	saunder	NOUN
ftr-459	159	2	,	,	PUNCT
ftr-459	159	3	supra	supra	PROPN
ftr-459	159	4	note	note	PROPN
ftr-459	159	5	18	18	NUM
ftr-459	159	6	,	,	PUNCT
ftr-459	159	7	at	at	ADP
ftr-459	159	8	346	346	NUM
ftr-459	159	9	-	-	SYM
ftr-459	159	10	47	47	NUM
ftr-459	159	11	.	.	PUNCT
ftr-459	160	1	22	22	NUM
ftr-459	160	2	.	.	PUNCT
ftr-459	161	1	interpretive	interpretive	ADJ
ftr-459	161	2	rules	rule	NOUN
ftr-459	161	3	often	often	ADV
ftr-459	161	4	bind	bind	VERB
ftr-459	161	5	parties	party	NOUN
ftr-459	161	6	as	as	ADP
ftr-459	161	7	a	a	DET
ftr-459	161	8	practical	practical	ADJ
ftr-459	161	9	matter	matter	NOUN
ftr-459	161	10	.	.	PUNCT
ftr-459	162	1	see	see	VERB
ftr-459	162	2	anthony	anthony	PROPN
ftr-459	162	3	,	,	PUNCT
ftr-459	162	4	supra	supra	PROPN
ftr-459	162	5	note	note	PROPN
ftr-459	162	6	18	18	NUM
ftr-459	162	7	;	;	PUNCT
ftr-459	162	8	anthony	anthony	PROPN
ftr-459	162	9	,	,	PUNCT
ftr-459	162	10	supra	supra	PROPN
ftr-459	162	11	note	note	PROPN
ftr-459	162	12	21	21	NUM
ftr-459	162	13	;	;	PUNCT
ftr-459	162	14	saunders	saunder	NOUN
ftr-459	162	15	,	,	PUNCT
ftr-459	162	16	supra	supra	PROPN
ftr-459	162	17	note	note	PROPN
ftr-459	162	18	18	18	NUM
ftr-459	162	19	.	.	NOUN
ftr-459	162	20	23	23	NUM
ftr-459	162	21	.	.	PUNCT
ftr-459	163	1	see	see	VERB
ftr-459	163	2	asimow	asimow	NOUN
ftr-459	163	3	,	,	PUNCT
ftr-459	163	4	public	public	ADJ
ftr-459	163	5	participation	participation	NOUN
ftr-459	163	6	,	,	PUNCT
ftr-459	163	7	supra	supra	PROPN
ftr-459	163	8	note	note	NOUN
ftr-459	163	9	20	20	NUM
ftr-459	163	10	,	,	PUNCT
ftr-459	163	11	at	at	ADP
ftr-459	163	12	344	344	NUM
ftr-459	163	13	&	&	CCONJ
ftr-459	163	14	n.8	n.8	PROPN
ftr-459	163	15	.	.	PUNCT
ftr-459	164	1	see	see	VERB
ftr-459	164	2	also	also	ADV
ftr-459	164	3	anthony	anthony	PROPN
ftr-459	164	4	,	,	PUNCT
ftr-459	164	5	supra	supra	PROPN
ftr-459	164	6	note	note	PROPN
ftr-459	164	7	21	21	NUM
ftr-459	164	8	,	,	PUNCT
ftr-459	164	9	at	at	ADP
ftr-459	164	10	1	1	NUM
ftr-459	164	11	-	-	SYM
ftr-459	164	12	2	2	NUM
ftr-459	164	13	&	&	CCONJ
ftr-459	164	14	nn.2	nn.2	PROPN
ftr-459	164	15	-	-	PUNCT
ftr-459	164	16	3	3	NUM
ftr-459	164	17	;	;	PUNCT
ftr-459	164	18	asimow	asimow	NOUN
ftr-459	164	19	,	,	PUNCT
ftr-459	164	20	regulatory	regulatory	ADJ
ftr-459	164	21	reform	reform	NOUN
ftr-459	164	22	,	,	PUNCT
ftr-459	164	23	supra	supra	PROPN
ftr-459	164	24	note	note	NOUN
ftr-459	164	25	20	20	NUM
ftr-459	164	26	,	,	PUNCT
ftr-459	164	27	at	at	ADP
ftr-459	164	28	381	381	NUM
ftr-459	164	29	&	&	CCONJ
ftr-459	164	30	n.5	n.5	PROPN
ftr-459	164	31	;	;	PUNCT
ftr-459	164	32	saunders	saunder	NOUN
ftr-459	164	33	,	,	PUNCT
ftr-459	164	34	supra	supra	PROPN
ftr-459	164	35	note	note	PROPN
ftr-459	164	36	18	18	NUM
ftr-459	164	37	,	,	PUNCT
ftr-459	164	38	at	at	ADP
ftr-459	164	39	346	346	NUM
ftr-459	164	40	&	&	CCONJ
ftr-459	164	41	n.5	n.5	SYM
ftr-459	164	42	.	.	PROPN
ftr-459	164	43	24	24	NUM
ftr-459	164	44	.	.	PUNCT
ftr-459	165	1	see	see	VERB
ftr-459	165	2	asimow	asimow	NOUN
ftr-459	165	3	,	,	PUNCT
ftr-459	165	4	public	public	ADJ
ftr-459	165	5	participation	participation	NOUN
ftr-459	165	6	,	,	PUNCT
ftr-459	165	7	supra	supra	PROPN
ftr-459	165	8	note	note	NOUN
ftr-459	165	9	20	20	NUM
ftr-459	165	10	,	,	PUNCT
ftr-459	165	11	at	at	ADP
ftr-459	165	12	355	355	NUM
ftr-459	165	13	n.61	n.61	NOUN
ftr-459	165	14	;	;	PUNCT
ftr-459	165	15	asimow	asimow	NOUN
ftr-459	165	16	,	,	PUNCT
ftr-459	165	17	regulatory	regulatory	ADJ
ftr-459	165	18	reform	reform	NOUN
ftr-459	165	19	,	,	PUNCT
ftr-459	165	20	supra	supra	PROPN
ftr-459	165	21	note	note	NOUN
ftr-459	165	22	20	20	NUM
ftr-459	165	23	,	,	PUNCT
ftr-459	165	24	at	at	ADP
ftr-459	165	25	394	394	NUM
ftr-459	165	26	.	.	PUNCT
ftr-459	165	27	25	25	NUM
ftr-459	165	28	.	.	PUNCT
ftr-459	166	1	see	see	VERB
ftr-459	166	2	united	united	PROPN
ftr-459	166	3	states	states	PROPN
ftr-459	166	4	v.	v.	ADP
ftr-459	166	5	vogel	vogel	PROPN
ftr-459	166	6	fertilizer	fertilizer	PROPN
ftr-459	166	7	co.	co.	PROPN
ftr-459	166	8	,	,	PUNCT
ftr-459	166	9	455	455	NUM
ftr-459	166	10	u.s	u.s	PROPN
ftr-459	166	11	.	.	PROPN
ftr-459	166	12	16	16	NUM
ftr-459	166	13	(	(	PUNCT
ftr-459	166	14	1982	1982	NUM
ftr-459	166	15	)	)	PUNCT
ftr-459	166	16	;	;	PUNCT
ftr-459	166	17	rowan	rowan	PROPN
ftr-459	166	18	cos	cos	PROPN
ftr-459	166	19	.	.	PROPN
ftr-459	166	20	v.	v.	PROPN
ftr-459	166	21	united	united	PROPN
ftr-459	166	22	states	states	PROPN
ftr-459	166	23	,	,	PUNCT
ftr-459	166	24	452	452	NUM
ftr-459	166	25	u.s	u.s	PROPN
ftr-459	166	26	.	.	PROPN
ftr-459	166	27	247	247	NUM
ftr-459	166	28	(	(	PUNCT
ftr-459	166	29	1981	1981	NUM
ftr-459	166	30	)	)	PUNCT
ftr-459	166	31	.	.	PUNCT
ftr-459	167	1	26	26	NUM
ftr-459	167	2	.	.	X
ftr-459	168	1	see	see	VERB
ftr-459	168	2	asimow	asimow	NOUN
ftr-459	168	3	,	,	PUNCT
ftr-459	168	4	public	public	ADJ
ftr-459	168	5	participation	participation	NOUN
ftr-459	168	6	,	,	PUNCT
ftr-459	168	7	supra	supra	PROPN
ftr-459	168	8	note	note	NOUN
ftr-459	168	9	20	20	NUM
ftr-459	168	10	,	,	PUNCT
ftr-459	168	11	at	at	ADP
ftr-459	168	12	358	358	NUM
ftr-459	168	13	(	(	PUNCT
ftr-459	168	14	calling	call	VERB
ftr-459	168	15	this	this	DET
ftr-459	168	16	distinction	distinction	NOUN
ftr-459	168	17	a	a	DET
ftr-459	168	18	concept	concept	NOUN
ftr-459	168	19	"	"	PUNCT
ftr-459	168	20	now	now	ADV
ftr-459	168	21	generally	generally	ADV
ftr-459	168	22	discarded	discard	VERB
ftr-459	168	23	in	in	ADP
ftr-459	168	24	administrative	administrative	ADJ
ftr-459	168	25	law	law	NOUN
ftr-459	168	26	"	"	PUNCT
ftr-459	168	27	)	)	PUNCT
ftr-459	168	28	.	.	PUNCT
ftr-459	169	1	27	27	NUM
ftr-459	169	2	.	.	PUNCT
ftr-459	169	3	section	section	NOUN
ftr-459	169	4	7805(a	7805(a	NOUN
ftr-459	169	5	)	)	PUNCT
ftr-459	169	6	authorizes	authorize	VERB
ftr-459	169	7	"	"	PUNCT
ftr-459	169	8	the	the	DET
ftr-459	169	9	secretary	secretary	NOUN
ftr-459	169	10	[	[	X
ftr-459	169	11	to	to	PART
ftr-459	169	12	]	]	PUNCT
ftr-459	169	13	prescribe	prescribe	VERB
ftr-459	169	14	all	all	DET
ftr-459	169	15	needful	needful	ADJ
ftr-459	169	16	rules	rule	NOUN
ftr-459	169	17	and	and	CCONJ
ftr-459	169	18	regulations	regulation	NOUN
ftr-459	169	19	for	for	ADP
ftr-459	169	20	the	the	DET
ftr-459	169	21	enforcement	enforcement	NOUN
ftr-459	169	22	of	of	ADP
ftr-459	169	23	this	this	DET
ftr-459	169	24	title	title	NOUN
ftr-459	169	25	.	.	PUNCT
ftr-459	169	26	"	"	PUNCT
ftr-459	170	1	some	some	DET
ftr-459	170	2	cases	case	NOUN
ftr-459	170	3	have	have	AUX
ftr-459	170	4	suggested	suggest	VERB
ftr-459	170	5	that	that	SCONJ
ftr-459	170	6	regulations	regulation	NOUN
ftr-459	170	7	[	[	X
ftr-459	170	8	vol	vol	X
ftr-459	170	9	3:2	3:2	NUM
ftr-459	170	10	muffled	muffled	ADJ
ftr-459	170	11	chevron	chevron	NOUN
ftr-459	170	12	:	:	PUNCT
ftr-459	170	13	judicial	judicial	ADJ
ftr-459	170	14	review	review	NOUN
ftr-459	170	15	of	of	ADP
ftr-459	170	16	tar	tar	NOUN
ftr-459	170	17	regulations	regulation	NOUN
ftr-459	170	18	particular	particular	ADJ
ftr-459	170	19	code	code	NOUN
ftr-459	170	20	section	section	NOUN
ftr-459	170	21	are	be	AUX
ftr-459	170	22	considered	consider	VERB
ftr-459	170	23	legislative.2	legislative.2	SCONJ
ftr-459	170	24	the	the	DET
ftr-459	170	25	irs	irs	PROPN
ftr-459	170	26	takes	take	VERB
ftr-459	170	27	the	the	DET
ftr-459	170	28	position	position	NOUN
ftr-459	170	29	that	that	SCONJ
ftr-459	170	30	tax	tax	NOUN
ftr-459	170	31	regulations	regulation	NOUN
ftr-459	170	32	are	be	AUX
ftr-459	170	33	almost	almost	ADV
ftr-459	170	34	always	always	ADV
ftr-459	170	35	interpretive	interpretive	ADJ
ftr-459	170	36	and	and	CCONJ
ftr-459	170	37	only	only	ADV
ftr-459	170	38	rarely	rarely	ADV
ftr-459	170	39	legislative.29	legislative.29	NOUN
ftr-459	170	40	at	at	ADP
ftr-459	170	41	the	the	DET
ftr-459	170	42	same	same	ADJ
ftr-459	170	43	time	time	NOUN
ftr-459	170	44	that	that	PRON
ftr-459	170	45	it	it	PRON
ftr-459	170	46	asserts	assert	VERB
ftr-459	170	47	its	its	PRON
ftr-459	170	48	regulations	regulation	NOUN
ftr-459	170	49	are	be	AUX
ftr-459	170	50	interpretive	interpretive	ADJ
ftr-459	170	51	,	,	PUNCT
ftr-459	170	52	however	however	ADV
ftr-459	170	53	,	,	PUNCT
ftr-459	170	54	the	the	DET
ftr-459	170	55	irs	irs	PROPN
ftr-459	170	56	generally	generally	ADV
ftr-459	170	57	follows	follow	VERB
ftr-459	170	58	the	the	DET
ftr-459	170	59	kind	kind	NOUN
ftr-459	170	60	of	of	ADP
ftr-459	170	61	procedures	procedure	NOUN
ftr-459	170	62	that	that	PRON
ftr-459	170	63	the	the	DET
ftr-459	170	64	administrative	administrative	ADJ
ftr-459	170	65	procedure	procedure	NOUN
ftr-459	170	66	act	act	NOUN
ftr-459	170	67	requires	require	VERB
ftr-459	170	68	only	only	ADV
ftr-459	170	69	for	for	ADP
ftr-459	170	70	legislative	legislative	ADJ
ftr-459	170	71	regulations	regulation	NOUN
ftr-459	170	72	:	:	PUNCT
ftr-459	170	73	notice	notice	NOUN
ftr-459	170	74	to	to	ADP
ftr-459	170	75	taxpayers	taxpayer	NOUN
ftr-459	170	76	and	and	CCONJ
ftr-459	170	77	the	the	DET
ftr-459	170	78	opportunity	opportunity	NOUN
ftr-459	170	79	to	to	PART
ftr-459	170	80	comment	comment	VERB
ftr-459	170	81	.	.	PUNCT
ftr-459	170	82	'	'	PUNCT
ftr-459	171	1	in	in	ADP
ftr-459	171	2	this	this	DET
ftr-459	171	3	regard	regard	NOUN
ftr-459	171	4	,	,	PUNCT
ftr-459	171	5	tax	tax	NOUN
ftr-459	171	6	regulations	regulation	NOUN
ftr-459	171	7	are	be	AUX
ftr-459	171	8	unusual	unusual	ADJ
ftr-459	171	9	;	;	PUNCT
ftr-459	171	10	the	the	DET
ftr-459	171	11	administrative	administrative	ADJ
ftr-459	171	12	agency	agency	NOUN
ftr-459	171	13	does	do	AUX
ftr-459	171	14	not	not	PART
ftr-459	171	15	claim	claim	VERB
ftr-459	171	16	for	for	ADP
ftr-459	171	17	them	they	PRON
ftr-459	171	18	the	the	DET
ftr-459	171	19	legal	legal	ADJ
ftr-459	171	20	effect	effect	NOUN
ftr-459	171	21	of	of	ADP
ftr-459	171	22	legislative	legislative	ADJ
ftr-459	171	23	regulations	regulation	NOUN
ftr-459	171	24	,	,	PUNCT
ftr-459	171	25	but	but	CCONJ
ftr-459	171	26	it	it	PRON
ftr-459	171	27	follows	follow	VERB
ftr-459	171	28	the	the	DET
ftr-459	171	29	procedures	procedure	NOUN
ftr-459	171	30	required	require	VERB
ftr-459	171	31	for	for	ADP
ftr-459	171	32	legislative	legislative	ADJ
ftr-459	171	33	regulations	regulation	NOUN
ftr-459	171	34	.	.	PUNCT
ftr-459	172	1	b.	b.	PROPN
ftr-459	173	1	pre	pre	ADJ
ftr-459	173	2	-	-	ADJ
ftr-459	173	3	chevron	chevron	ADJ
ftr-459	173	4	doctrines	doctrine	NOUN
ftr-459	173	5	of	of	ADP
ftr-459	173	6	judicial	judicial	ADJ
ftr-459	173	7	deference	deference	NOUN
ftr-459	173	8	traditionally	traditionally	ADV
ftr-459	173	9	,	,	PUNCT
ftr-459	173	10	courts	court	NOUN
ftr-459	173	11	gave	give	VERB
ftr-459	173	12	greater	great	ADJ
ftr-459	173	13	deference	deference	NOUN
ftr-459	173	14	to	to	ADP
ftr-459	173	15	administrative	administrative	ADJ
ftr-459	173	16	agencies	agency	NOUN
ftr-459	173	17	construing	construe	VERB
ftr-459	173	18	statutes	statute	NOUN
ftr-459	173	19	through	through	ADP
ftr-459	173	20	legislative	legislative	ADJ
ftr-459	173	21	rules	rule	NOUN
ftr-459	173	22	than	than	ADP
ftr-459	173	23	through	through	ADP
ftr-459	173	24	interpretive	interpretive	ADJ
ftr-459	173	25	rules	rule	NOUN
ftr-459	173	26	.	.	PUNCT
ftr-459	174	1	under	under	ADP
ftr-459	174	2	the	the	DET
ftr-459	174	3	strong	strong	ADJ
ftr-459	174	4	deference	deference	NOUN
ftr-459	174	5	due	due	ADJ
ftr-459	174	6	legislative	legislative	ADJ
ftr-459	174	7	regulations	regulation	NOUN
ftr-459	174	8	,	,	PUNCT
ftr-459	174	9	"	"	PUNCT
ftr-459	174	10	courts	court	NOUN
ftr-459	174	11	tended	tend	VERB
ftr-459	174	12	to	to	PART
ftr-459	174	13	uphold	uphold	VERB
ftr-459	174	14	legislative	legislative	ADJ
ftr-459	174	15	rules	rule	NOUN
ftr-459	174	16	unless	unless	SCONJ
ftr-459	174	17	they	they	PRON
ftr-459	174	18	were	be	AUX
ftr-459	174	19	"	"	PUNCT
ftr-459	174	20	arbitrary	arbitrary	ADJ
ftr-459	174	21	,	,	PUNCT
ftr-459	174	22	capricious	capricious	ADJ
ftr-459	174	23	,	,	PUNCT
ftr-459	174	24	or	or	CCONJ
ftr-459	174	25	manifestly	manifestly	ADV
ftr-459	174	26	contrary	contrary	ADJ
ftr-459	174	27	to	to	ADP
ftr-459	174	28	the	the	DET
ftr-459	174	29	statute	statute	NOUN
ftr-459	174	30	.	.	PUNCT
ftr-459	175	1	'	'	PUNCT
ftr-459	175	2	32	32	NUM
ftr-459	175	3	in	in	ADP
ftr-459	175	4	contrast	contrast	NOUN
ftr-459	176	1	,	,	PUNCT
ftr-459	176	2	judicial	judicial	ADJ
ftr-459	176	3	review	review	NOUN
ftr-459	176	4	of	of	ADP
ftr-459	176	5	interpretive	interpretive	ADJ
ftr-459	176	6	rules	rule	NOUN
ftr-459	176	7	tended	tend	VERB
ftr-459	176	8	to	to	PART
ftr-459	176	9	exhibit	exhibit	VERB
ftr-459	176	10	a	a	DET
ftr-459	176	11	weak	weak	ADJ
ftr-459	176	12	deference	deference	NOUN
ftr-459	176	13	;	;	PUNCT
ftr-459	176	14	courts	court	NOUN
ftr-459	176	15	explained	explain	VERB
ftr-459	176	16	that	that	SCONJ
ftr-459	176	17	they	they	PRON
ftr-459	176	18	were	be	AUX
ftr-459	176	19	free	free	ADJ
ftr-459	176	20	,	,	PUNCT
ftr-459	176	21	if	if	SCONJ
ftr-459	176	22	they	they	PRON
ftr-459	176	23	wished	wish	VERB
ftr-459	176	24	,	,	PUNCT
ftr-459	176	25	to	to	PART
ftr-459	176	26	substitute	substitute	VERB
ftr-459	176	27	their	their	PRON
ftr-459	176	28	own	own	ADJ
ftr-459	176	29	judgment	judgment	NOUN
ftr-459	176	30	regarding	regard	VERB
ftr-459	176	31	legal	legal	ADJ
ftr-459	176	32	issues	issue	NOUN
ftr-459	176	33	raised	raise	VERB
ftr-459	176	34	by	by	ADP
ftr-459	176	35	interpretive	interpretive	ADJ
ftr-459	176	36	rules.33	rules.33	NOUN
ftr-459	176	37	adopted	adopt	VERB
ftr-459	176	38	pursuant	pursuant	ADV
ftr-459	176	39	to	to	ADP
ftr-459	176	40	general	general	ADJ
ftr-459	176	41	regulatory	regulatory	ADJ
ftr-459	176	42	authority	authority	NOUN
ftr-459	176	43	are	be	AUX
ftr-459	176	44	not	not	PART
ftr-459	176	45	different	different	ADJ
ftr-459	176	46	from	from	ADP
ftr-459	176	47	those	those	DET
ftr-459	176	48	adopted	adopt	VERB
ftr-459	176	49	pursuant	pursuant	ADV
ftr-459	176	50	to	to	ADP
ftr-459	176	51	specific	specific	ADJ
ftr-459	176	52	authority	authority	NOUN
ftr-459	176	53	.	.	PUNCT
ftr-459	177	1	see	see	VERB
ftr-459	177	2	fcc	fcc	PROPN
ftr-459	177	3	v.	v.	PROPN
ftr-459	177	4	wncn	wncn	PROPN
ftr-459	177	5	listeners	listeners	PROPN
ftr-459	177	6	guild	guild	NOUN
ftr-459	177	7	.	.	PUNCT
ftr-459	178	1	450	450	NUM
ftr-459	178	2	u.s	u.s	PROPN
ftr-459	178	3	.	.	PROPN
ftr-459	178	4	582	582	NUM
ftr-459	178	5	.	.	X
ftr-459	178	6	594	594	NUM
ftr-459	178	7	(	(	PUNCT
ftr-459	178	8	1981	1981	NUM
ftr-459	178	9	)	)	PUNCT
ftr-459	178	10	.	.	PUNCT
ftr-459	179	1	under	under	ADP
ftr-459	179	2	this	this	DET
ftr-459	179	3	approach	approach	NOUN
ftr-459	179	4	,	,	PUNCT
ftr-459	179	5	regulations	regulation	NOUN
ftr-459	179	6	adopted	adopt	VERB
ftr-459	179	7	pursuant	pursuant	ADV
ftr-459	179	8	to	to	ADP
ftr-459	179	9	§	§	PROPN
ftr-459	179	10	7805(a	7805(a	NUM
ftr-459	179	11	)	)	PUNCT
ftr-459	179	12	are	be	AUX
ftr-459	179	13	legislative	legislative	ADJ
ftr-459	179	14	.	.	PUNCT
ftr-459	180	1	see	see	VERB
ftr-459	180	2	asimow	asimow	NOUN
ftr-459	180	3	,	,	PUNCT
ftr-459	180	4	public	public	ADJ
ftr-459	180	5	participation	participation	NOUN
ftr-459	180	6	,	,	PUNCT
ftr-459	180	7	supra	supra	PROPN
ftr-459	180	8	note	note	NOUN
ftr-459	180	9	20	20	NUM
ftr-459	180	10	,	,	PUNCT
ftr-459	180	11	at	at	ADP
ftr-459	180	12	354	354	NUM
ftr-459	180	13	&	&	CCONJ
ftr-459	180	14	n.56	n.56	PROPN
ftr-459	180	15	.	.	PUNCT
ftr-459	181	1	the	the	DET
ftr-459	181	2	irs	irs	PROPN
ftr-459	181	3	,	,	PUNCT
ftr-459	181	4	however	however	ADV
ftr-459	181	5	,	,	PUNCT
ftr-459	181	6	does	do	AUX
ftr-459	181	7	not	not	PART
ftr-459	181	8	take	take	VERB
ftr-459	181	9	this	this	DET
ftr-459	181	10	position	position	NOUN
ftr-459	181	11	.	.	PUNCT
ftr-459	182	1	28	28	NUM
ftr-459	182	2	.	.	X
ftr-459	183	1	for	for	ADP
ftr-459	183	2	example	example	NOUN
ftr-459	183	3	,	,	PUNCT
ftr-459	183	4	§	§	PROPN
ftr-459	183	5	469(1	469(1	NUM
ftr-459	183	6	)	)	PUNCT
ftr-459	183	7	specifies	specifie	NOUN
ftr-459	183	8	that	that	PRON
ftr-459	183	9	the	the	DET
ftr-459	183	10	secretary	secretary	NOUN
ftr-459	183	11	"	"	PUNCT
ftr-459	183	12	shall	shall	AUX
ftr-459	183	13	prescribe	prescribe	VERB
ftr-459	183	14	such	such	ADJ
ftr-459	183	15	regulations	regulation	NOUN
ftr-459	183	16	as	as	SCONJ
ftr-459	183	17	may	may	AUX
ftr-459	183	18	be	be	AUX
ftr-459	183	19	necessary	necessary	ADJ
ftr-459	183	20	or	or	CCONJ
ftr-459	183	21	appropriate	appropriate	ADJ
ftr-459	183	22	to	to	PART
ftr-459	183	23	carry	carry	VERB
ftr-459	183	24	out	out	ADP
ftr-459	183	25	provisions	provision	NOUN
ftr-459	183	26	of	of	ADP
ftr-459	183	27	this	this	DET
ftr-459	183	28	section	section	NOUN
ftr-459	183	29	.	.	PUNCT
ftr-459	183	30	"	"	PUNCT
ftr-459	184	1	see	see	VERB
ftr-459	184	2	also	also	ADV
ftr-459	184	3	irc	irc	ADP
ftr-459	184	4	§	§	PROPN
ftr-459	184	5	§	§	PROPN
ftr-459	184	6	337(d	337(d	PROPN
ftr-459	184	7	)	)	PUNCT
ftr-459	184	8	,	,	PUNCT
ftr-459	184	9	1504(a)(5	1504(a)(5	NUM
ftr-459	184	10	)	)	PUNCT
ftr-459	184	11	.	.	PUNCT
ftr-459	185	1	29	29	NUM
ftr-459	185	2	.	.	PUNCT
ftr-459	185	3	see	see	VERB
ftr-459	185	4	internal	internal	ADJ
ftr-459	185	5	revenue	revenue	NOUN
ftr-459	185	6	manual	manual	NOUN
ftr-459	185	7	§	§	PROPN
ftr-459	185	8	§	§	PROPN
ftr-459	185	9	211.212,531.1	211.212,531.1	NUM
ftr-459	185	10	;	;	PUNCT
ftr-459	185	11	asimow	asimow	NOUN
ftr-459	185	12	,	,	PUNCT
ftr-459	185	13	public	public	ADJ
ftr-459	185	14	participation	participation	NOUN
ftr-459	185	15	.	.	PUNCT
ftr-459	186	1	supra	supra	PROPN
ftr-459	186	2	note	note	PROPN
ftr-459	186	3	20	20	NUM
ftr-459	186	4	,	,	PUNCT
ftr-459	186	5	at	at	ADP
ftr-459	186	6	356	356	NUM
ftr-459	186	7	;	;	PUNCT
ftr-459	186	8	asimow	asimow	NOUN
ftr-459	186	9	,	,	PUNCT
ftr-459	186	10	regulatory	regulatory	ADJ
ftr-459	186	11	reform	reform	NOUN
ftr-459	186	12	,	,	PUNCT
ftr-459	186	13	supra	supra	PROPN
ftr-459	186	14	note	note	NOUN
ftr-459	186	15	20	20	NUM
ftr-459	186	16	.	.	PUNCT
ftr-459	187	1	at	at	ADP
ftr-459	187	2	390	390	NUM
ftr-459	187	3	.	.	PUNCT
ftr-459	188	1	some	some	DET
ftr-459	188	2	notices	notice	NOUN
ftr-459	188	3	of	of	ADP
ftr-459	188	4	proposed	propose	VERB
ftr-459	188	5	rulemaking	rulemaking	NOUN
ftr-459	188	6	cite	cite	VERB
ftr-459	188	7	both	both	PRON
ftr-459	188	8	§	§	PROPN
ftr-459	188	9	7805(a	7805(a	NOUN
ftr-459	188	10	)	)	PUNCT
ftr-459	188	11	and	and	CCONJ
ftr-459	188	12	a	a	DET
ftr-459	188	13	specific	specific	ADJ
ftr-459	188	14	grant	grant	NOUN
ftr-459	188	15	of	of	ADP
ftr-459	188	16	authority	authority	NOUN
ftr-459	188	17	.	.	PUNCT
ftr-459	189	1	30	30	NUM
ftr-459	189	2	.	.	PUNCT
ftr-459	190	1	see	see	VERB
ftr-459	190	2	5	5	NUM
ftr-459	190	3	u.s.c	u.s.c	ADJ
ftr-459	190	4	.	.	PUNCT
ftr-459	191	1	§	§	PROPN
ftr-459	191	2	553(b	553(b	PROPN
ftr-459	191	3	)	)	PUNCT
ftr-459	191	4	(	(	PUNCT
ftr-459	191	5	1994	1994	NUM
ftr-459	191	6	)	)	PUNCT
ftr-459	191	7	(	(	PUNCT
ftr-459	191	8	administrative	administrative	ADJ
ftr-459	191	9	procedure	procedure	NOUN
ftr-459	191	10	act	act	NOUN
ftr-459	191	11	)	)	PUNCT
ftr-459	191	12	;	;	PUNCT
ftr-459	191	13	regs	reg	NOUN
ftr-459	191	14	.	.	PUNCT
ftr-459	192	1	§	§	PROPN
ftr-459	192	2	601.601	601.601	NUM
ftr-459	192	3	.	.	PUNCT
ftr-459	193	1	31	31	NUM
ftr-459	193	2	.	.	PUNCT
ftr-459	194	1	i	i	PRON
ftr-459	194	2	borrow	borrow	VERB
ftr-459	194	3	the	the	DET
ftr-459	194	4	terms	term	NOUN
ftr-459	194	5	"	"	PUNCT
ftr-459	194	6	strong	strong	ADJ
ftr-459	194	7	deference	deference	NOUN
ftr-459	194	8	"	"	PUNCT
ftr-459	194	9	and	and	CCONJ
ftr-459	194	10	"	"	PUNCT
ftr-459	194	11	weak	weak	ADJ
ftr-459	194	12	deference	deference	NOUN
ftr-459	194	13	"	"	PUNCT
ftr-459	194	14	from	from	ADP
ftr-459	194	15	michael	michael	PROPN
ftr-459	194	16	asimow	asimow	PROPN
ftr-459	194	17	,	,	PUNCT
ftr-459	194	18	the	the	DET
ftr-459	194	19	scope	scope	NOUN
ftr-459	194	20	of	of	ADP
ftr-459	194	21	judicial	judicial	ADJ
ftr-459	194	22	review	review	NOUN
ftr-459	194	23	of	of	ADP
ftr-459	194	24	decision	decision	NOUN
ftr-459	194	25	of	of	ADP
ftr-459	194	26	california	california	PROPN
ftr-459	194	27	administrative	administrative	PROPN
ftr-459	194	28	agencies	agency	NOUN
ftr-459	194	29	,	,	PUNCT
ftr-459	194	30	42	42	NUM
ftr-459	194	31	ucla	ucla	PROPN
ftr-459	194	32	l.	l.	PROPN
ftr-459	194	33	rev	rev	PROPN
ftr-459	194	34	.	.	PROPN
ftr-459	194	35	1157	1157	NUM
ftr-459	194	36	,	,	PUNCT
ftr-459	194	37	1194	1194	NUM
ftr-459	194	38	(	(	PUNCT
ftr-459	194	39	1995	1995	NUM
ftr-459	194	40	)	)	PUNCT
ftr-459	194	41	.	.	PUNCT
ftr-459	195	1	32	32	NUM
ftr-459	195	2	.	.	X
ftr-459	195	3	1	1	NUM
ftr-459	195	4	kenneth	kenneth	PROPN
ftr-459	195	5	c.	c.	PROPN
ftr-459	195	6	davis	davis	PROPN
ftr-459	195	7	&	&	CCONJ
ftr-459	195	8	richard	richard	PROPN
ftr-459	195	9	j.	j.	PROPN
ftr-459	195	10	pierce	pierce	PROPN
ftr-459	195	11	,	,	PUNCT
ftr-459	195	12	jr	jr	PROPN
ftr-459	195	13	.	.	PROPN
ftr-459	195	14	,	,	PUNCT
ftr-459	195	15	administrative	administrative	ADJ
ftr-459	195	16	law	law	NOUN
ftr-459	195	17	treatise	treatise	NOUN
ftr-459	195	18	§	§	PROPN
ftr-459	195	19	3.2	3.2	NUM
ftr-459	195	20	,	,	PUNCT
ftr-459	195	21	at	at	ADP
ftr-459	195	22	111	111	NUM
ftr-459	195	23	(	(	PUNCT
ftr-459	195	24	3d	3d	NUM
ftr-459	195	25	ed	ed	NOUN
ftr-459	195	26	.	.	PROPN
ftr-459	195	27	1994	1994	NUM
ftr-459	195	28	)	)	PUNCT
ftr-459	195	29	;	;	PUNCT
ftr-459	195	30	see	see	VERB
ftr-459	195	31	batterton	batterton	PROPN
ftr-459	195	32	v.	v.	PROPN
ftr-459	195	33	francis	francis	PROPN
ftr-459	195	34	,	,	PUNCT
ftr-459	195	35	432	432	NUM
ftr-459	195	36	u.s	u.s	PROPN
ftr-459	195	37	.	.	PROPN
ftr-459	195	38	416	416	NUM
ftr-459	195	39	(	(	PUNCT
ftr-459	195	40	1977	1977	NUM
ftr-459	195	41	):	):	PUNCT
ftr-459	195	42	kevin	kevin	PROPN
ftr-459	195	43	w.	w.	PROPN
ftr-459	195	44	saunders	saunders	PROPN
ftr-459	195	45	.	.	PUNCT
ftr-459	196	1	agency	agency	NOUN
ftr-459	196	2	interpretations	interpretation	NOUN
ftr-459	196	3	and	and	CCONJ
ftr-459	196	4	judicial	judicial	ADJ
ftr-459	196	5	review	review	NOUN
ftr-459	196	6	:	:	PUNCT
ftr-459	196	7	a	a	DET
ftr-459	196	8	search	search	NOUN
ftr-459	196	9	for	for	ADP
ftr-459	196	10	limitations	limitation	NOUN
ftr-459	196	11	on	on	ADP
ftr-459	196	12	the	the	DET
ftr-459	196	13	controlling	control	VERB
ftr-459	196	14	effect	effect	NOUN
ftr-459	196	15	given	give	VERB
ftr-459	196	16	agency	agency	NOUN
ftr-459	196	17	statutory	statutory	ADJ
ftr-459	196	18	constructions	construction	NOUN
ftr-459	196	19	,	,	PUNCT
ftr-459	196	20	30	30	NUM
ftr-459	196	21	ariz	ariz	NOUN
ftr-459	196	22	.	.	PUNCT
ftr-459	197	1	l.	l.	PROPN
ftr-459	197	2	rev	rev	PROPN
ftr-459	197	3	.	.	PROPN
ftr-459	197	4	769	769	NUM
ftr-459	197	5	,	,	PUNCT
ftr-459	197	6	770	770	NUM
ftr-459	197	7	(	(	PUNCT
ftr-459	197	8	1988	1988	NUM
ftr-459	197	9	)	)	PUNCT
ftr-459	197	10	(	(	PUNCT
ftr-459	197	11	citing	cite	VERB
ftr-459	197	12	5	5	NUM
ftr-459	197	13	u.s.c	u.s.c	ADJ
ftr-459	197	14	.	.	PUNCT
ftr-459	198	1	§	§	PROPN
ftr-459	198	2	706(2)(1982	706(2)(1982	PROPN
ftr-459	198	3	)	)	PUNCT
ftr-459	198	4	)	)	PUNCT
ftr-459	198	5	.	.	PUNCT
ftr-459	199	1	strong	strong	ADJ
ftr-459	199	2	deference	deference	NOUN
ftr-459	199	3	to	to	ADP
ftr-459	199	4	administrative	administrative	ADJ
ftr-459	199	5	agencies	agency	NOUN
ftr-459	199	6	is	be	AUX
ftr-459	199	7	generally	generally	ADV
ftr-459	199	8	known	know	VERB
ftr-459	199	9	as	as	ADP
ftr-459	199	10	hearst	hearst	ADJ
ftr-459	199	11	review	review	NOUN
ftr-459	199	12	,	,	PUNCT
ftr-459	199	13	after	after	ADP
ftr-459	199	14	nlrb	nlrb	ADV
ftr-459	199	15	v.	v.	ADP
ftr-459	199	16	hearst	hearst	PROPN
ftr-459	199	17	publications	publication	NOUN
ftr-459	199	18	,	,	PUNCT
ftr-459	199	19	inc	inc	PROPN
ftr-459	199	20	.	.	PROPN
ftr-459	199	21	,	,	PUNCT
ftr-459	199	22	322	322	NUM
ftr-459	199	23	u.s	u.s	PROPN
ftr-459	199	24	.	.	PROPN
ftr-459	199	25	111	111	NUM
ftr-459	199	26	(	(	PUNCT
ftr-459	199	27	1944	1944	NUM
ftr-459	199	28	)	)	PUNCT
ftr-459	199	29	.	.	PUNCT
ftr-459	200	1	see	see	VERB
ftr-459	200	2	pierce	pierce	PROPN
ftr-459	200	3	,	,	PUNCT
ftr-459	200	4	et	et	PROPN
ftr-459	200	5	al	al	PROPN
ftr-459	200	6	.	.	PROPN
ftr-459	200	7	,	,	PUNCT
ftr-459	200	8	supra	supra	PROPN
ftr-459	200	9	note	note	PROPN
ftr-459	200	10	19	19	NUM
ftr-459	200	11	,	,	PUNCT
ftr-459	200	12	at	at	ADP
ftr-459	200	13	348	348	NUM
ftr-459	200	14	-	-	SYM
ftr-459	200	15	49	49	NUM
ftr-459	200	16	(	(	PUNCT
ftr-459	200	17	explaining	explain	VERB
ftr-459	200	18	hearst	hearst	ADJ
ftr-459	200	19	review	review	NOUN
ftr-459	200	20	)	)	PUNCT
ftr-459	200	21	.	.	PUNCT
ftr-459	201	1	33	33	NUM
ftr-459	201	2	.	.	PUNCT
ftr-459	202	1	weak	weak	ADJ
ftr-459	202	2	deference	deference	NOUN
ftr-459	202	3	is	be	AUX
ftr-459	202	4	sometimes	sometimes	ADV
ftr-459	202	5	referred	refer	VERB
ftr-459	202	6	to	to	ADP
ftr-459	202	7	as	as	ADP
ftr-459	202	8	packard	packard	ADJ
ftr-459	202	9	deference	deference	NOUN
ftr-459	202	10	,	,	PUNCT
ftr-459	202	11	after	after	ADP
ftr-459	202	12	packard	packard	PROPN
ftr-459	202	13	motor	motor	PROPN
ftr-459	202	14	car	car	PROPN
ftr-459	202	15	co.	co.	PROPN
ftr-459	202	16	v.	v.	CCONJ
ftr-459	202	17	nlrb	nlrb	ADV
ftr-459	202	18	,	,	PUNCT
ftr-459	203	1	330	330	NUM
ftr-459	203	2	u.s	u.s	PROPN
ftr-459	203	3	.	.	PROPN
ftr-459	203	4	485	485	NUM
ftr-459	203	5	(	(	PUNCT
ftr-459	203	6	1947	1947	NUM
ftr-459	203	7	)	)	PUNCT
ftr-459	203	8	,	,	PUNCT
ftr-459	203	9	or	or	CCONJ
ftr-459	203	10	skidmore	skidmore	NOUN
ftr-459	203	11	deference	deference	NOUN
ftr-459	203	12	,	,	PUNCT
ftr-459	203	13	after	after	ADP
ftr-459	203	14	skidmore	skidmore	PROPN
ftr-459	203	15	v.	v.	PROPN
ftr-459	203	16	swift	swift	PROPN
ftr-459	203	17	&	&	CCONJ
ftr-459	203	18	co.	co.	PROPN
ftr-459	203	19	,	,	PUNCT
ftr-459	203	20	323	323	NUM
ftr-459	203	21	u.s	u.s	PROPN
ftr-459	203	22	.	.	PROPN
ftr-459	203	23	134	134	NUM
ftr-459	203	24	(	(	PUNCT
ftr-459	203	25	1944	1944	NUM
ftr-459	203	26	)	)	PUNCT
ftr-459	203	27	.	.	PUNCT
ftr-459	204	1	in	in	ADP
ftr-459	204	2	skidmore	skidmore	PROPN
ftr-459	204	3	,	,	PUNCT
ftr-459	204	4	the	the	DET
ftr-459	204	5	supreme	supreme	PROPN
ftr-459	204	6	court	court	PROPN
ftr-459	204	7	wrote	write	VERB
ftr-459	204	8	that	that	SCONJ
ftr-459	204	9	interpretive	interpretive	ADJ
ftr-459	204	10	rules	rule	NOUN
ftr-459	204	11	,	,	PUNCT
ftr-459	204	12	"	"	PUNCT
ftr-459	204	13	while	while	SCONJ
ftr-459	204	14	not	not	PART
ftr-459	204	15	controlling	control	VERB
ftr-459	204	16	upon	upon	SCONJ
ftr-459	204	17	the	the	DET
ftr-459	204	18	courts	court	NOUN
ftr-459	204	19	by	by	ADP
ftr-459	204	20	reason	reason	NOUN
ftr-459	204	21	of	of	ADP
ftr-459	204	22	their	their	PRON
ftr-459	204	23	authority	authority	NOUN
ftr-459	204	24	.	.	PUNCT
ftr-459	205	1	do	do	AUX
ftr-459	205	2	constitute	constitute	VERB
ftr-459	205	3	a	a	DET
ftr-459	205	4	body	body	NOUN
ftr-459	205	5	of	of	ADP
ftr-459	205	6	19961	19961	NUM
ftr-459	205	7	florida	florida	PROPN
ftr-459	205	8	tax	tax	NOUN
ftr-459	205	9	review	review	NOUN
ftr-459	205	10	in	in	ADP
ftr-459	205	11	practice	practice	NOUN
ftr-459	205	12	,	,	PUNCT
ftr-459	205	13	however	however	ADV
ftr-459	205	14	,	,	PUNCT
ftr-459	205	15	"	"	PUNCT
ftr-459	205	16	[	[	X
ftr-459	205	17	t]he	t]he	ADJ
ftr-459	205	18	approach	approach	NOUN
ftr-459	205	19	was	be	AUX
ftr-459	205	20	instead	instead	ADV
ftr-459	205	21	pragmatic	pragmatic	ADJ
ftr-459	205	22	and	and	CCONJ
ftr-459	205	23	contextual	contextual	ADJ
ftr-459	205	24	,	,	PUNCT
ftr-459	205	25	"	"	PUNCT
ftr-459	205	26	and	and	CCONJ
ftr-459	205	27	"	"	PUNCT
ftr-459	205	28	deference	deference	NOUN
ftr-459	205	29	could	could	AUX
ftr-459	205	30	range	range	VERB
ftr-459	205	31	over	over	ADP
ftr-459	205	32	a	a	DET
ftr-459	205	33	spectrum	spectrum	NOUN
ftr-459	205	34	from	from	ADP
ftr-459	205	35	'	'	PUNCT
ftr-459	205	36	great	great	ADJ
ftr-459	205	37	'	'	PUNCT
ftr-459	205	38	to	to	ADP
ftr-459	205	39	'	'	PUNCT
ftr-459	205	40	some	some	PRON
ftr-459	205	41	'	'	PUNCT
ftr-459	205	42	to	to	ADP
ftr-459	205	43	'	'	PUNCT
ftr-459	205	44	little	little	ADJ
ftr-459	205	45	.	.	PUNCT
ftr-459	205	46	'	'	PUNCT
ftr-459	206	1	"	"	PUNCT
ftr-459	206	2	"	"	PUNCT
ftr-459	206	3	in	in	ADP
ftr-459	206	4	determining	determine	VERB
ftr-459	206	5	the	the	DET
ftr-459	206	6	degree	degree	NOUN
ftr-459	206	7	of	of	ADP
ftr-459	206	8	deference	deference	NOUN
ftr-459	206	9	to	to	PART
ftr-459	206	10	give	give	VERB
ftr-459	206	11	to	to	ADP
ftr-459	206	12	an	an	DET
ftr-459	206	13	administrative	administrative	ADJ
ftr-459	206	14	position	position	NOUN
ftr-459	206	15	,	,	PUNCT
ftr-459	206	16	courts	court	NOUN
ftr-459	206	17	relied	rely	VERB
ftr-459	206	18	on	on	ADP
ftr-459	206	19	a	a	DET
ftr-459	206	20	variety	variety	NOUN
ftr-459	206	21	of	of	ADP
ftr-459	206	22	factors	factor	NOUN
ftr-459	206	23	,	,	PUNCT
ftr-459	206	24	including	include	VERB
ftr-459	206	25	the	the	DET
ftr-459	206	26	language	language	NOUN
ftr-459	206	27	of	of	ADP
ftr-459	206	28	the	the	DET
ftr-459	206	29	statute	statute	NOUN
ftr-459	206	30	,	,	PUNCT
ftr-459	206	31	the	the	DET
ftr-459	206	32	legislative	legislative	ADJ
ftr-459	206	33	history	history	NOUN
ftr-459	206	34	,	,	PUNCT
ftr-459	206	35	whether	whether	SCONJ
ftr-459	206	36	the	the	DET
ftr-459	206	37	interpretation	interpretation	NOUN
ftr-459	206	38	was	be	AUX
ftr-459	206	39	adopted	adopt	VERB
ftr-459	206	40	contemporaneously	contemporaneously	ADV
ftr-459	206	41	with	with	ADP
ftr-459	206	42	the	the	DET
ftr-459	206	43	statute	statute	NOUN
ftr-459	206	44	,	,	PUNCT
ftr-459	206	45	how	how	SCONJ
ftr-459	206	46	consistently	consistently	ADV
ftr-459	206	47	the	the	DET
ftr-459	206	48	agency	agency	NOUN
ftr-459	206	49	maintained	maintain	VERB
ftr-459	206	50	the	the	DET
ftr-459	206	51	position	position	NOUN
ftr-459	206	52	,	,	PUNCT
ftr-459	206	53	how	how	SCONJ
ftr-459	206	54	carefully	carefully	ADV
ftr-459	206	55	agency	agency	NOUN
ftr-459	206	56	policymakers	policymaker	NOUN
ftr-459	206	57	had	have	AUX
ftr-459	206	58	considered	consider	VERB
ftr-459	206	59	the	the	DET
ftr-459	206	60	interpretation	interpretation	NOUN
ftr-459	206	61	,	,	PUNCT
ftr-459	206	62	the	the	DET
ftr-459	206	63	extent	extent	NOUN
ftr-459	206	64	to	to	PART
ftr-459	206	65	which	which	PRON
ftr-459	206	66	congress	congress	PROPN
ftr-459	206	67	delegated	delegate	VERB
ftr-459	206	68	authority	authority	NOUN
ftr-459	206	69	to	to	ADP
ftr-459	206	70	the	the	DET
ftr-459	206	71	agency	agency	NOUN
ftr-459	206	72	,	,	PUNCT
ftr-459	206	73	and	and	CCONJ
ftr-459	206	74	the	the	DET
ftr-459	206	75	need	need	NOUN
ftr-459	206	76	for	for	ADP
ftr-459	206	77	expertise	expertise	NOUN
ftr-459	206	78	in	in	ADP
ftr-459	206	79	writing	write	VERB
ftr-459	206	80	the	the	DET
ftr-459	206	81	rule	rule	NOUN
ftr-459	206	82	.	.	PUNCT
ftr-459	207	1	5	5	NUM
ftr-459	207	2	nonetheless	nonetheless	ADV
ftr-459	207	3	,	,	PUNCT
ftr-459	207	4	"	"	PUNCT
ftr-459	207	5	[	[	X
ftr-459	207	6	tihe	tihe	ADJ
ftr-459	207	7	default	default	NOUN
ftr-459	207	8	rule	rule	NOUN
ftr-459	207	9	was	be	AUX
ftr-459	207	10	one	one	NUM
ftr-459	207	11	of	of	ADP
ftr-459	207	12	independent	independent	ADJ
ftr-459	207	13	judicial	judicial	ADJ
ftr-459	207	14	judgment	judgment	NOUN
ftr-459	207	15	.	.	PUNCT
ftr-459	208	1	deference	deference	NOUN
ftr-459	208	2	to	to	ADP
ftr-459	208	3	the	the	DET
ftr-459	208	4	agency	agency	NOUN
ftr-459	208	5	interpretation	interpretation	NOUN
ftr-459	208	6	was	be	AUX
ftr-459	208	7	appropriate	appropriate	ADJ
ftr-459	208	8	only	only	ADV
ftr-459	208	9	if	if	SCONJ
ftr-459	208	10	a	a	DET
ftr-459	208	11	court	court	NOUN
ftr-459	208	12	could	could	AUX
ftr-459	208	13	identify	identify	VERB
ftr-459	208	14	some	some	DET
ftr-459	208	15	factor	factor	NOUN
ftr-459	208	16	or	or	CCONJ
ftr-459	208	17	factors	factor	NOUN
ftr-459	208	18	that	that	PRON
ftr-459	208	19	would	would	AUX
ftr-459	208	20	supply	supply	VERB
ftr-459	208	21	an	an	DET
ftr-459	208	22	affirmative	affirmative	ADJ
ftr-459	208	23	justification	justification	NOUN
ftr-459	208	24	for	for	ADP
ftr-459	208	25	giving	give	VERB
ftr-459	208	26	special	special	ADJ
ftr-459	208	27	weight	weight	NOUN
ftr-459	208	28	to	to	ADP
ftr-459	208	29	the	the	DET
ftr-459	208	30	agency	agency	NOUN
ftr-459	208	31	views	view	NOUN
ftr-459	208	32	.	.	PUNCT
ftr-459	209	1	36	36	NUM
ftr-459	209	2	two	two	NUM
ftr-459	209	3	factors	factor	NOUN
ftr-459	209	4	argued	argue	VERB
ftr-459	209	5	for	for	ADP
ftr-459	209	6	courts	court	NOUN
ftr-459	209	7	giving	give	VERB
ftr-459	209	8	special	special	ADJ
ftr-459	209	9	weight	weight	NOUN
ftr-459	209	10	to	to	ADP
ftr-459	209	11	interpretive	interpretive	ADJ
ftr-459	209	12	tax	tax	NOUN
ftr-459	209	13	regulations	regulation	NOUN
ftr-459	209	14	:	:	PUNCT
ftr-459	209	15	the	the	DET
ftr-459	209	16	expertise	expertise	NOUN
ftr-459	209	17	needed	need	VERB
ftr-459	209	18	to	to	PART
ftr-459	209	19	understand	understand	VERB
ftr-459	209	20	the	the	DET
ftr-459	209	21	complexity	complexity	NOUN
ftr-459	209	22	of	of	ADP
ftr-459	209	23	the	the	DET
ftr-459	209	24	tax	tax	NOUN
ftr-459	209	25	code	code	NOUN
ftr-459	209	26	and	and	CCONJ
ftr-459	209	27	the	the	DET
ftr-459	209	28	authority	authority	NOUN
ftr-459	209	29	given	give	VERB
ftr-459	209	30	the	the	DET
ftr-459	209	31	treasury	treasury	NOUN
ftr-459	209	32	under	under	ADP
ftr-459	209	33	section	section	NOUN
ftr-459	209	34	7805(a	7805(a	NOUN
ftr-459	209	35	)	)	PUNCT
ftr-459	209	36	to	to	PART
ftr-459	209	37	prescribe	prescribe	VERB
ftr-459	209	38	all	all	DET
ftr-459	209	39	needful	needful	ADJ
ftr-459	209	40	rules	rule	NOUN
ftr-459	209	41	.	.	PUNCT
ftr-459	210	1	thus	thus	ADV
ftr-459	210	2	,	,	PUNCT
ftr-459	210	3	it	it	PRON
ftr-459	210	4	has	have	AUX
ftr-459	210	5	long	long	ADV
ftr-459	210	6	been	be	AUX
ftr-459	210	7	the	the	DET
ftr-459	210	8	rule	rule	NOUN
ftr-459	210	9	that	that	SCONJ
ftr-459	210	10	interpretive	interpretive	ADJ
ftr-459	210	11	tax	tax	NOUN
ftr-459	210	12	regulations	regulation	NOUN
ftr-459	210	13	are	be	AUX
ftr-459	210	14	to	to	PART
ftr-459	210	15	be	be	AUX
ftr-459	210	16	upheld	uphold	VERB
ftr-459	210	17	if	if	SCONJ
ftr-459	210	18	they	they	PRON
ftr-459	210	19	are	be	AUX
ftr-459	210	20	reasonable.37	reasonable.37	VERB
ftr-459	210	21	in	in	ADP
ftr-459	210	22	national	national	ADJ
ftr-459	210	23	muffler	muffler	NOUN
ftr-459	210	24	dealers	dealer	NOUN
ftr-459	210	25	ass'n	ass'n	PROPN
ftr-459	210	26	v.	v.	CCONJ
ftr-459	210	27	united	united	PROPN
ftr-459	210	28	states,38	states,38	PROPN
ftr-459	210	29	the	the	DET
ftr-459	210	30	supreme	supreme	PROPN
ftr-459	210	31	court	court	PROPN
ftr-459	210	32	explained	explain	VERB
ftr-459	210	33	that	that	SCONJ
ftr-459	210	34	the	the	DET
ftr-459	210	35	court	court	NOUN
ftr-459	210	36	would	would	AUX
ftr-459	210	37	uphold	uphold	VERB
ftr-459	210	38	an	an	DET
ftr-459	210	39	interpretive	interpretive	ADJ
ftr-459	210	40	tax	tax	NOUN
ftr-459	210	41	regulation	regulation	NOUN
ftr-459	210	42	so	so	ADV
ftr-459	210	43	long	long	ADV
ftr-459	210	44	as	as	SCONJ
ftr-459	210	45	it	it	PRON
ftr-459	210	46	implemented	implement	VERB
ftr-459	210	47	the	the	DET
ftr-459	210	48	congressional	congressional	ADJ
ftr-459	210	49	mandate	mandate	NOUN
ftr-459	210	50	in	in	ADP
ftr-459	210	51	some	some	DET
ftr-459	210	52	reasonable	reasonable	ADJ
ftr-459	210	53	manner	manner	NOUN
ftr-459	210	54	.	.	PUNCT
ftr-459	211	1	to	to	PART
ftr-459	211	2	determine	determine	VERB
ftr-459	211	3	reasonableness	reasonableness	NOUN
ftr-459	211	4	,	,	PUNCT
ftr-459	211	5	the	the	DET
ftr-459	211	6	opinion	opinion	NOUN
ftr-459	211	7	continues	continue	VERB
ftr-459	211	8	,	,	PUNCT
ftr-459	211	9	a	a	DET
ftr-459	211	10	court	court	NOUN
ftr-459	211	11	should	should	AUX
ftr-459	211	12	"	"	PUNCT
ftr-459	211	13	see	see	VERB
ftr-459	211	14	whether	whether	SCONJ
ftr-459	211	15	the	the	DET
ftr-459	211	16	regulation	regulation	NOUN
ftr-459	211	17	harmonizes	harmonize	VERB
ftr-459	211	18	with	with	ADP
ftr-459	211	19	the	the	DET
ftr-459	211	20	plain	plain	ADJ
ftr-459	211	21	language	language	NOUN
ftr-459	211	22	of	of	ADP
ftr-459	211	23	the	the	DET
ftr-459	211	24	statute	statute	NOUN
ftr-459	211	25	,	,	PUNCT
ftr-459	211	26	its	its	PRON
ftr-459	211	27	origins	origin	NOUN
ftr-459	211	28	,	,	PUNCT
ftr-459	211	29	and	and	CCONJ
ftr-459	211	30	its	its	PRON
ftr-459	211	31	purpose	purpose	NOUN
ftr-459	211	32	.	.	PUNCT
ftr-459	212	1	"39	"39	PUNCT
ftr-459	213	1	the	the	DET
ftr-459	213	2	opinion	opinion	NOUN
ftr-459	213	3	lists	list	VERB
ftr-459	213	4	many	many	ADJ
ftr-459	213	5	of	of	ADP
ftr-459	213	6	the	the	DET
ftr-459	213	7	standard	standard	ADJ
ftr-459	213	8	factors	factor	NOUN
ftr-459	213	9	as	as	ADP
ftr-459	213	10	relevant	relevant	ADJ
ftr-459	213	11	considerations	consideration	NOUN
ftr-459	213	12	,	,	PUNCT
ftr-459	213	13	including	include	VERB
ftr-459	213	14	"	"	PUNCT
ftr-459	213	15	the	the	DET
ftr-459	213	16	length	length	NOUN
ftr-459	213	17	of	of	ADP
ftr-459	213	18	time	time	NOUN
ftr-459	213	19	the	the	DET
ftr-459	213	20	regulation	regulation	NOUN
ftr-459	213	21	has	have	AUX
ftr-459	213	22	been	be	AUX
ftr-459	213	23	in	in	ADP
ftr-459	213	24	effect	effect	NOUN
ftr-459	213	25	,	,	PUNCT
ftr-459	213	26	the	the	DET
ftr-459	213	27	reliance	reliance	NOUN
ftr-459	213	28	placed	place	VERB
ftr-459	213	29	on	on	ADP
ftr-459	213	30	it	it	PRON
ftr-459	213	31	,	,	PUNCT
ftr-459	213	32	the	the	DET
ftr-459	213	33	consistency	consistency	NOUN
ftr-459	213	34	of	of	ADP
ftr-459	213	35	the	the	DET
ftr-459	213	36	commissioner	commissioner	NOUN
ftr-459	213	37	's	's	PART
ftr-459	213	38	interpretation	interpretation	NOUN
ftr-459	213	39	,	,	PUNCT
ftr-459	213	40	and	and	CCONJ
ftr-459	213	41	the	the	DET
ftr-459	213	42	experience	experience	NOUN
ftr-459	213	43	and	and	CCONJ
ftr-459	213	44	informed	inform	VERB
ftr-459	213	45	judgment	judgment	NOUN
ftr-459	213	46	.	.	PUNCT
ftr-459	213	47	"	"	PUNCT
ftr-459	214	1	i	i	PRON
ftr-459	214	2	d.	d.	PROPN
ftr-459	214	3	at	at	ADP
ftr-459	214	4	140	140	NUM
ftr-459	214	5	.	.	PUNCT
ftr-459	215	1	see	see	VERB
ftr-459	215	2	saunders	saunder	NOUN
ftr-459	215	3	,	,	PUNCT
ftr-459	215	4	supra	supra	PROPN
ftr-459	215	5	note	note	NOUN
ftr-459	215	6	32	32	NUM
ftr-459	215	7	,	,	PUNCT
ftr-459	215	8	at	at	ADP
ftr-459	215	9	770	770	NUM
ftr-459	215	10	,	,	PUNCT
ftr-459	215	11	771	771	NUM
ftr-459	215	12	&	&	CCONJ
ftr-459	215	13	n.14	n.14	PROPN
ftr-459	215	14	.	.	PROPN
ftr-459	216	1	the	the	DET
ftr-459	216	2	different	different	ADJ
ftr-459	216	3	degrees	degree	NOUN
ftr-459	216	4	of	of	ADP
ftr-459	216	5	deference	deference	NOUN
ftr-459	216	6	turn	turn	NOUN
ftr-459	216	7	in	in	ADP
ftr-459	216	8	part	part	NOUN
ftr-459	216	9	on	on	ADP
ftr-459	216	10	the	the	DET
ftr-459	216	11	assumption	assumption	NOUN
ftr-459	216	12	that	that	SCONJ
ftr-459	216	13	for	for	ADP
ftr-459	216	14	interpretive	interpretive	ADJ
ftr-459	216	15	rules	rule	NOUN
ftr-459	216	16	,	,	PUNCT
ftr-459	216	17	careful	careful	ADJ
ftr-459	216	18	judicial	judicial	ADJ
ftr-459	216	19	review	review	NOUN
ftr-459	216	20	substitutes	substitute	NOUN
ftr-459	216	21	for	for	ADP
ftr-459	216	22	public	public	ADJ
ftr-459	216	23	comment	comment	NOUN
ftr-459	216	24	.	.	PUNCT
ftr-459	217	1	see	see	VERB
ftr-459	217	2	galler	galler	NOUN
ftr-459	217	3	,	,	PUNCT
ftr-459	217	4	emerging	emerge	VERB
ftr-459	217	5	standards	standard	NOUN
ftr-459	217	6	,	,	PUNCT
ftr-459	217	7	supra	supra	PROPN
ftr-459	217	8	note	note	PROPN
ftr-459	217	9	11	11	NUM
ftr-459	217	10	,	,	PUNCT
ftr-459	217	11	at	at	ADP
ftr-459	217	12	863	863	NUM
ftr-459	217	13	&	&	CCONJ
ftr-459	217	14	n.123	n.123	NOUN
ftr-459	217	15	,	,	PUNCT
ftr-459	217	16	864	864	NUM
ftr-459	217	17	.	.	PUNCT
ftr-459	218	1	34	34	NUM
ftr-459	218	2	.	.	PUNCT
ftr-459	219	1	merrill	merrill	NOUN
ftr-459	219	2	,	,	PUNCT
ftr-459	219	3	judicial	judicial	ADJ
ftr-459	219	4	deference	deference	NOUN
ftr-459	219	5	,	,	PUNCT
ftr-459	219	6	supra	supra	PROPN
ftr-459	219	7	note	note	NOUN
ftr-459	219	8	4	4	NUM
ftr-459	219	9	,	,	PUNCT
ftr-459	219	10	at	at	ADP
ftr-459	219	11	972	972	NUM
ftr-459	219	12	.	.	PUNCT
ftr-459	220	1	see	see	VERB
ftr-459	220	2	coverdall	coverdall	PROPN
ftr-459	220	3	,	,	PUNCT
ftr-459	220	4	supra	supra	PROPN
ftr-459	220	5	note	note	PROPN
ftr-459	220	6	11	11	NUM
ftr-459	220	7	.	.	PUNCT
ftr-459	220	8	35	35	NUM
ftr-459	220	9	.	.	PUNCT
ftr-459	221	1	for	for	ADP
ftr-459	221	2	further	further	ADJ
ftr-459	221	3	discussion	discussion	NOUN
ftr-459	221	4	of	of	ADP
ftr-459	221	5	the	the	DET
ftr-459	221	6	multiple	multiple	ADJ
ftr-459	221	7	factors	factor	NOUN
ftr-459	221	8	,	,	PUNCT
ftr-459	221	9	see	see	VERB
ftr-459	221	10	colin	colin	PROPN
ftr-459	221	11	s.	s.	PROPN
ftr-459	221	12	diver	diver	PROPN
ftr-459	221	13	,	,	PUNCT
ftr-459	221	14	statutory	statutory	ADJ
ftr-459	221	15	interpretation	interpretation	NOUN
ftr-459	221	16	in	in	ADP
ftr-459	221	17	the	the	DET
ftr-459	221	18	administrative	administrative	ADJ
ftr-459	221	19	state	state	NOUN
ftr-459	221	20	,	,	PUNCT
ftr-459	221	21	133	133	NUM
ftr-459	221	22	u.	u.	PROPN
ftr-459	221	23	pa	pa	PROPN
ftr-459	221	24	.	.	PUNCT
ftr-459	221	25	l.	l.	PROPN
ftr-459	221	26	rev	rev	PROPN
ftr-459	221	27	.	.	PROPN
ftr-459	221	28	549	549	NUM
ftr-459	221	29	,	,	PUNCT
ftr-459	221	30	562	562	NUM
ftr-459	221	31	&	&	CCONJ
ftr-459	221	32	n.95	n.95	X
ftr-459	221	33	(	(	PUNCT
ftr-459	221	34	1985	1985	NUM
ftr-459	221	35	)	)	PUNCT
ftr-459	221	36	;	;	PUNCT
ftr-459	221	37	merrill	merrill	NOUN
ftr-459	221	38	,	,	PUNCT
ftr-459	221	39	judicial	judicial	ADJ
ftr-459	221	40	deference	deference	NOUN
ftr-459	221	41	,	,	PUNCT
ftr-459	221	42	supra	supra	PROPN
ftr-459	221	43	note	note	NOUN
ftr-459	221	44	4	4	NUM
ftr-459	221	45	,	,	PUNCT
ftr-459	221	46	at	at	ADP
ftr-459	221	47	972	972	NUM
ftr-459	221	48	-	-	SYM
ftr-459	221	49	75	75	NUM
ftr-459	221	50	;	;	PUNCT
ftr-459	221	51	david	david	PROPN
ftr-459	221	52	r.	r.	PROPN
ftr-459	221	53	woodward	woodward	PROPN
ftr-459	221	54	&	&	CCONJ
ftr-459	221	55	ronald	ronald	PROPN
ftr-459	221	56	m.	m.	PROPN
ftr-459	221	57	levin	levin	PROPN
ftr-459	221	58	,	,	PUNCT
ftr-459	221	59	in	in	ADP
ftr-459	221	60	defense	defense	NOUN
ftr-459	221	61	of	of	ADP
ftr-459	221	62	deference	deference	NOUN
ftr-459	221	63	:	:	PUNCT
ftr-459	221	64	judicial	judicial	ADJ
ftr-459	221	65	review	review	NOUN
ftr-459	221	66	of	of	ADP
ftr-459	221	67	agency	agency	NOUN
ftr-459	221	68	action	action	NOUN
ftr-459	221	69	,	,	PUNCT
ftr-459	221	70	31	31	NUM
ftr-459	221	71	admin	admin	NOUN
ftr-459	221	72	.	.	PUNCT
ftr-459	222	1	l.	l.	PROPN
ftr-459	222	2	rev	rev	PROPN
ftr-459	222	3	.	.	PROPN
ftr-459	222	4	329	329	NUM
ftr-459	222	5	,	,	PUNCT
ftr-459	222	6	332	332	NUM
ftr-459	222	7	-	-	SYM
ftr-459	222	8	41	41	NUM
ftr-459	222	9	(	(	PUNCT
ftr-459	222	10	1979	1979	NUM
ftr-459	222	11	)	)	PUNCT
ftr-459	222	12	.	.	PUNCT
ftr-459	223	1	36	36	NUM
ftr-459	223	2	.	.	X
ftr-459	224	1	merrill	merrill	NOUN
ftr-459	224	2	,	,	PUNCT
ftr-459	224	3	judicial	judicial	ADJ
ftr-459	224	4	deference	deference	NOUN
ftr-459	224	5	,	,	PUNCT
ftr-459	224	6	supra	supra	PROPN
ftr-459	224	7	note	note	NOUN
ftr-459	224	8	4	4	NUM
ftr-459	224	9	,	,	PUNCT
ftr-459	224	10	at	at	ADP
ftr-459	224	11	972	972	NUM
ftr-459	224	12	.	.	PUNCT
ftr-459	225	1	37	37	NUM
ftr-459	225	2	.	.	PUNCT
ftr-459	226	1	the	the	DET
ftr-459	226	2	supreme	supreme	PROPN
ftr-459	226	3	court	court	PROPN
ftr-459	226	4	stated	state	VERB
ftr-459	226	5	recently	recently	ADV
ftr-459	226	6	:	:	PUNCT
ftr-459	226	7	"	"	PUNCT
ftr-459	226	8	because	because	SCONJ
ftr-459	226	9	congress	congress	PROPN
ftr-459	226	10	has	have	AUX
ftr-459	226	11	delegated	delegate	VERB
ftr-459	226	12	to	to	ADP
ftr-459	226	13	the	the	DET
ftr-459	226	14	commissioner	commissioner	NOUN
ftr-459	226	15	the	the	DET
ftr-459	226	16	power	power	NOUN
ftr-459	226	17	to	to	PART
ftr-459	226	18	promulgate	promulgate	VERB
ftr-459	226	19	'	'	PUNCT
ftr-459	226	20	all	all	DET
ftr-459	226	21	needful	needful	ADJ
ftr-459	226	22	rules	rule	NOUN
ftr-459	226	23	and	and	CCONJ
ftr-459	226	24	regulations	regulation	NOUN
ftr-459	226	25	for	for	ADP
ftr-459	226	26	the	the	DET
ftr-459	226	27	enforcement	enforcement	NOUN
ftr-459	227	1	[	[	X
ftr-459	227	2	of	of	ADP
ftr-459	227	3	the	the	DET
ftr-459	227	4	internal	internal	ADJ
ftr-459	227	5	revenue	revenue	NOUN
ftr-459	227	6	code	code	PROPN
ftr-459	227	7	]	]	PUNCT
ftr-459	227	8	,	,	PUNCT
ftr-459	227	9	26	26	NUM
ftr-459	227	10	u.s.c	u.s.c	ADJ
ftr-459	227	11	.	.	PUNCT
ftr-459	228	1	§	§	PROPN
ftr-459	228	2	7805(a	7805(a	NUM
ftr-459	228	3	)	)	PUNCT
ftr-459	228	4	,	,	PUNCT
ftr-459	228	5	'	'	PUNCT
ftr-459	228	6	we	we	PRON
ftr-459	228	7	must	must	AUX
ftr-459	228	8	defer	defer	VERB
ftr-459	228	9	to	to	ADP
ftr-459	228	10	his	his	PRON
ftr-459	228	11	regulatory	regulatory	ADJ
ftr-459	228	12	interpretations	interpretation	NOUN
ftr-459	228	13	of	of	ADP
ftr-459	228	14	the	the	DET
ftr-459	228	15	code	code	NOUN
ftr-459	228	16	so	so	ADV
ftr-459	228	17	long	long	ADV
ftr-459	228	18	as	as	SCONJ
ftr-459	228	19	they	they	PRON
ftr-459	228	20	are	be	AUX
ftr-459	228	21	reasonable	reasonable	ADJ
ftr-459	228	22	.	.	PUNCT
ftr-459	228	23	"	"	PUNCT
ftr-459	229	1	cottage	cottage	NOUN
ftr-459	229	2	say	say	VERB
ftr-459	229	3	.	.	PUNCT
ftr-459	230	1	ass'n	ass'n	PROPN
ftr-459	230	2	v.	v.	PROPN
ftr-459	230	3	commissioner	commissioner	NOUN
ftr-459	230	4	,	,	PUNCT
ftr-459	230	5	499	499	NUM
ftr-459	230	6	u.s	u.s	PROPN
ftr-459	230	7	.	.	PROPN
ftr-459	230	8	554	554	NUM
ftr-459	230	9	,	,	PUNCT
ftr-459	230	10	560	560	NUM
ftr-459	230	11	-	-	SYM
ftr-459	230	12	61	61	NUM
ftr-459	230	13	(	(	PUNCT
ftr-459	230	14	1991	1991	NUM
ftr-459	230	15	)	)	PUNCT
ftr-459	230	16	(	(	PUNCT
ftr-459	230	17	citation	citation	NOUN
ftr-459	230	18	omitted	omit	VERB
ftr-459	230	19	)	)	PUNCT
ftr-459	230	20	.	.	PUNCT
ftr-459	231	1	the	the	DET
ftr-459	231	2	issue	issue	NOUN
ftr-459	231	3	in	in	ADP
ftr-459	231	4	cottage	cottage	NOUN
ftr-459	231	5	savings	saving	NOUN
ftr-459	231	6	involved	involve	VERB
ftr-459	231	7	the	the	DET
ftr-459	231	8	application	application	NOUN
ftr-459	231	9	of	of	ADP
ftr-459	231	10	a	a	DET
ftr-459	231	11	regulation	regulation	NOUN
ftr-459	231	12	,	,	PUNCT
ftr-459	231	13	not	not	PART
ftr-459	231	14	a	a	DET
ftr-459	231	15	challenge	challenge	NOUN
ftr-459	231	16	to	to	ADP
ftr-459	231	17	its	its	PRON
ftr-459	231	18	validity	validity	NOUN
ftr-459	231	19	.	.	PUNCT
ftr-459	232	1	38	38	NUM
ftr-459	232	2	.	.	X
ftr-459	232	3	440	440	NUM
ftr-459	233	1	u.s	u.s	PROPN
ftr-459	233	2	.	.	PROPN
ftr-459	233	3	472	472	NUM
ftr-459	233	4	(	(	PUNCT
ftr-459	233	5	1979	1979	NUM
ftr-459	233	6	)	)	PUNCT
ftr-459	233	7	.	.	PUNCT
ftr-459	234	1	39	39	NUM
ftr-459	234	2	.	.	PUNCT
ftr-459	235	1	i	i	PRON
ftr-459	235	2	d.	d.	PROPN
ftr-459	235	3	at	at	ADP
ftr-459	235	4	477	477	NUM
ftr-459	235	5	.	.	PUNCT
ftr-459	236	1	[	[	X
ftr-459	236	2	vol	vol	NOUN
ftr-459	236	3	3:2	3:2	NUM
ftr-459	236	4	muffled	muffled	ADJ
ftr-459	236	5	chevron	chevron	NOUN
ftr-459	236	6	:	:	PUNCT
ftr-459	236	7	judicial	judicial	ADJ
ftr-459	236	8	review	review	NOUN
ftr-459	236	9	of	of	ADP
ftr-459	236	10	tar	tar	NOUN
ftr-459	236	11	regulations	regulation	NOUN
ftr-459	236	12	degree	degree	NOUN
ftr-459	236	13	of	of	ADP
ftr-459	236	14	scrutiny	scrutiny	NOUN
ftr-459	236	15	congress	congress	PROPN
ftr-459	236	16	had	have	AUX
ftr-459	236	17	devoted	devote	VERB
ftr-459	236	18	to	to	ADP
ftr-459	236	19	the	the	DET
ftr-459	236	20	regulation	regulation	NOUN
ftr-459	236	21	during	during	ADP
ftr-459	236	22	subsequent	subsequent	ADJ
ftr-459	236	23	re	re	NOUN
ftr-459	236	24	-	-	NOUN
ftr-459	236	25	enactments	enactment	NOUN
ftr-459	236	26	of	of	ADP
ftr-459	236	27	the	the	DET
ftr-459	236	28	statute	statute	NOUN
ftr-459	236	29	.	.	PUNCT
ftr-459	236	30	"	"	PUNCT
ftr-459	236	31	'	'	PUNCT
ftr-459	236	32	in	in	ADP
ftr-459	236	33	national	national	ADJ
ftr-459	236	34	muffler	muffler	NOUN
ftr-459	236	35	,	,	PUNCT
ftr-459	236	36	the	the	DET
ftr-459	236	37	supreme	supreme	PROPN
ftr-459	236	38	court	court	PROPN
ftr-459	236	39	,	,	PUNCT
ftr-459	236	40	in	in	ADP
ftr-459	236	41	upholding	uphold	VERB
ftr-459	236	42	a	a	DET
ftr-459	236	43	regulation	regulation	NOUN
ftr-459	236	44	that	that	PRON
ftr-459	236	45	defined	define	VERB
ftr-459	236	46	a	a	DET
ftr-459	236	47	business	business	NOUN
ftr-459	236	48	league	league	NOUN
ftr-459	236	49	eligible	eligible	ADJ
ftr-459	236	50	for	for	ADP
ftr-459	236	51	exemption	exemption	NOUN
ftr-459	236	52	under	under	ADP
ftr-459	236	53	section	section	NOUN
ftr-459	236	54	501(c)(6	501(c)(6	NUM
ftr-459	236	55	)	)	PUNCT
ftr-459	236	56	,	,	PUNCT
ftr-459	236	57	looked	look	VERB
ftr-459	236	58	principally	principally	ADV
ftr-459	236	59	to	to	ADP
ftr-459	236	60	the	the	DET
ftr-459	236	61	history	history	NOUN
ftr-459	236	62	of	of	ADP
ftr-459	236	63	the	the	DET
ftr-459	236	64	applicable	applicable	ADJ
ftr-459	236	65	statute	statute	NOUN
ftr-459	236	66	and	and	CCONJ
ftr-459	236	67	the	the	DET
ftr-459	236	68	regulation	regulation	NOUN
ftr-459	236	69	at	at	ADP
ftr-459	236	70	issue	issue	NOUN
ftr-459	236	71	.	.	PUNCT
ftr-459	237	1	it	it	PRON
ftr-459	237	2	concluded	conclude	VERB
ftr-459	237	3	:	:	PUNCT
ftr-459	237	4	"	"	PUNCT
ftr-459	237	5	in	in	ADP
ftr-459	237	6	short	short	ADJ
ftr-459	237	7	,	,	PUNCT
ftr-459	237	8	while	while	SCONJ
ftr-459	237	9	the	the	DET
ftr-459	237	10	commissioner	commissioner	NOUN
ftr-459	237	11	's	's	PART
ftr-459	237	12	reading	reading	NOUN
ftr-459	237	13	of	of	ADP
ftr-459	237	14	section	section	NOUN
ftr-459	237	15	501(c)(6	501(c)(6	NUM
ftr-459	237	16	)	)	PUNCT
ftr-459	237	17	perhaps	perhaps	ADV
ftr-459	237	18	is	be	AUX
ftr-459	237	19	not	not	PART
ftr-459	237	20	the	the	DET
ftr-459	237	21	only	only	ADJ
ftr-459	237	22	possible	possible	ADJ
ftr-459	237	23	one	one	NUM
ftr-459	237	24	,	,	PUNCT
ftr-459	237	25	it	it	PRON
ftr-459	237	26	does	do	AUX
ftr-459	237	27	bear	bear	VERB
ftr-459	237	28	a	a	DET
ftr-459	237	29	fair	fair	ADJ
ftr-459	237	30	relationship	relationship	NOUN
ftr-459	237	31	to	to	ADP
ftr-459	237	32	the	the	DET
ftr-459	237	33	language	language	NOUN
ftr-459	237	34	of	of	ADP
ftr-459	237	35	the	the	DET
ftr-459	237	36	statute	statute	NOUN
ftr-459	237	37	,	,	PUNCT
ftr-459	237	38	it	it	PRON
ftr-459	237	39	reflects	reflect	VERB
ftr-459	237	40	the	the	DET
ftr-459	237	41	views	view	NOUN
ftr-459	237	42	of	of	ADP
ftr-459	237	43	those	those	PRON
ftr-459	237	44	who	who	PRON
ftr-459	237	45	sought	seek	VERB
ftr-459	237	46	its	its	PRON
ftr-459	237	47	enactment	enactment	NOUN
ftr-459	237	48	,	,	PUNCT
ftr-459	237	49	and	and	CCONJ
ftr-459	237	50	it	it	PRON
ftr-459	237	51	matches	match	VERB
ftr-459	237	52	the	the	DET
ftr-459	237	53	purpose	purpose	NOUN
ftr-459	237	54	they	they	PRON
ftr-459	237	55	articulated	articulate	VERB
ftr-459	237	56	....	....	PUNCT
ftr-459	238	1	the	the	DET
ftr-459	238	2	commissioner	commissioner	NOUN
ftr-459	238	3	's	's	PART
ftr-459	238	4	view	view	NOUN
ftr-459	238	5	therefore	therefore	ADV
ftr-459	238	6	merits	merit	VERB
ftr-459	238	7	serious	serious	ADJ
ftr-459	238	8	deference	deference	NOUN
ftr-459	238	9	.	.	PUNCT
ftr-459	238	10	'	'	PUNCT
ftr-459	239	1	thus	thus	ADV
ftr-459	239	2	,	,	PUNCT
ftr-459	239	3	in	in	ADP
ftr-459	239	4	tax	tax	NOUN
ftr-459	239	5	,	,	PUNCT
ftr-459	239	6	deference	deference	NOUN
ftr-459	239	7	to	to	ADP
ftr-459	239	8	the	the	DET
ftr-459	239	9	administrative	administrative	ADJ
ftr-459	239	10	agency	agency	NOUN
ftr-459	239	11	rather	rather	ADV
ftr-459	239	12	than	than	ADP
ftr-459	239	13	independent	independent	ADJ
ftr-459	239	14	judicial	judicial	ADJ
ftr-459	239	15	judgment	judgment	NOUN
ftr-459	239	16	has	have	AUX
ftr-459	239	17	been	be	AUX
ftr-459	239	18	the	the	DET
ftr-459	239	19	default	default	NOUN
ftr-459	239	20	rule	rule	NOUN
ftr-459	239	21	.	.	PUNCT
ftr-459	240	1	when	when	SCONJ
ftr-459	240	2	reviewing	review	VERB
ftr-459	240	3	an	an	DET
ftr-459	240	4	interpretive	interpretive	ADJ
ftr-459	240	5	tax	tax	NOUN
ftr-459	240	6	regulation	regulation	NOUN
ftr-459	240	7	,	,	PUNCT
ftr-459	240	8	national	national	ADJ
ftr-459	240	9	muffler	muffler	NOUN
ftr-459	240	10	instructed	instruct	VERB
ftr-459	240	11	,	,	PUNCT
ftr-459	240	12	courts	court	NOUN
ftr-459	240	13	should	should	AUX
ftr-459	240	14	consider	consider	VERB
ftr-459	240	15	the	the	DET
ftr-459	240	16	standard	standard	ADJ
ftr-459	240	17	factors	factor	NOUN
ftr-459	240	18	,	,	PUNCT
ftr-459	240	19	but	but	CCONJ
ftr-459	240	20	should	should	AUX
ftr-459	240	21	not	not	PART
ftr-459	240	22	undertake	undertake	VERB
ftr-459	240	23	such	such	ADJ
ftr-459	240	24	consideration	consideration	NOUN
ftr-459	240	25	in	in	ADP
ftr-459	240	26	order	order	NOUN
ftr-459	240	27	to	to	PART
ftr-459	240	28	justify	justify	VERB
ftr-459	240	29	deference	deference	NOUN
ftr-459	240	30	.	.	PUNCT
ftr-459	241	1	instead	instead	ADV
ftr-459	241	2	,	,	PUNCT
ftr-459	241	3	courts	court	NOUN
ftr-459	241	4	were	be	AUX
ftr-459	241	5	to	to	PART
ftr-459	241	6	presume	presume	VERB
ftr-459	241	7	deference	deference	NOUN
ftr-459	241	8	and	and	CCONJ
ftr-459	241	9	test	test	VERB
ftr-459	241	10	the	the	DET
ftr-459	241	11	presumption	presumption	NOUN
ftr-459	241	12	by	by	ADP
ftr-459	241	13	examining	examine	VERB
ftr-459	241	14	at	at	ADP
ftr-459	241	15	least	least	ADJ
ftr-459	241	16	some	some	PRON
ftr-459	241	17	of	of	ADP
ftr-459	241	18	the	the	DET
ftr-459	241	19	standard	standard	ADJ
ftr-459	241	20	factors	factor	NOUN
ftr-459	241	21	.	.	PUNCT
ftr-459	242	1	nonetheless	nonetheless	ADV
ftr-459	242	2	,	,	PUNCT
ftr-459	242	3	while	while	SCONJ
ftr-459	242	4	interpretive	interpretive	ADJ
ftr-459	242	5	tax	tax	NOUN
ftr-459	242	6	regulations	regulation	NOUN
ftr-459	242	7	have	have	AUX
ftr-459	242	8	received	receive	VERB
ftr-459	242	9	more	more	ADJ
ftr-459	242	10	deference	deference	NOUN
ftr-459	242	11	than	than	ADP
ftr-459	242	12	other	other	ADJ
ftr-459	242	13	interpretive	interpretive	ADJ
ftr-459	242	14	rules	rule	NOUN
ftr-459	242	15	,	,	PUNCT
ftr-459	242	16	courts	court	NOUN
ftr-459	242	17	have	have	AUX
ftr-459	242	18	continued	continue	VERB
ftr-459	242	19	to	to	PART
ftr-459	242	20	give	give	VERB
ftr-459	242	21	legislative	legislative	ADJ
ftr-459	242	22	tax	tax	NOUN
ftr-459	242	23	regulations	regulation	NOUN
ftr-459	242	24	more	more	ADJ
ftr-459	242	25	deference	deference	NOUN
ftr-459	242	26	than	than	ADP
ftr-459	242	27	interpretive	interpretive	ADJ
ftr-459	242	28	ones	one	NOUN
ftr-459	242	29	.	.	PUNCT
ftr-459	243	1	2	2	NUM
ftr-459	243	2	as	as	SCONJ
ftr-459	243	3	the	the	DET
ftr-459	243	4	supreme	supreme	PROPN
ftr-459	243	5	court	court	PROPN
ftr-459	243	6	wrote	write	VERB
ftr-459	243	7	in	in	ADP
ftr-459	243	8	roivwan	roivwan	PROPN
ftr-459	243	9	cos	cos	PROPN
ftr-459	243	10	.	.	PROPN
ftr-459	243	11	i.	i.	PROPN
ftr-459	243	12	united	united	PROPN
ftr-459	243	13	states	states	PROPN
ftr-459	243	14	of	of	ADP
ftr-459	243	15	an	an	DET
ftr-459	243	16	interpretive	interpretive	ADJ
ftr-459	243	17	regulation	regulation	NOUN
ftr-459	243	18	promulgated	promulgate	VERB
ftr-459	243	19	under	under	ADP
ftr-459	243	20	the	the	DET
ftr-459	243	21	general	general	ADJ
ftr-459	243	22	authority	authority	NOUN
ftr-459	243	23	of	of	ADP
ftr-459	243	24	section	section	NOUN
ftr-459	243	25	7805(a	7805(a	NUM
ftr-459	243	26	)	)	PUNCT
ftr-459	243	27	,	,	PUNCT
ftr-459	243	28	"	"	PUNCT
ftr-459	243	29	[	[	X
ftr-459	243	30	blecause	blecause	NOUN
ftr-459	243	31	we	we	PRON
ftr-459	243	32	...	...	PUNCT
ftr-459	243	33	can	can	AUX
ftr-459	243	34	measure	measure	VERB
ftr-459	243	35	the	the	DET
ftr-459	243	36	commissioner	commissioner	NOUN
ftr-459	243	37	's	's	PART
ftr-459	243	38	interpretation	interpretation	NOUN
ftr-459	243	39	against	against	ADP
ftr-459	243	40	a	a	DET
ftr-459	243	41	specific	specific	ADJ
ftr-459	243	42	provision	provision	NOUN
ftr-459	243	43	in	in	ADP
ftr-459	243	44	the	the	DET
ftr-459	243	45	code	code	NOUN
ftr-459	243	46	,	,	PUNCT
ftr-459	243	47	we	we	PRON
ftr-459	243	48	owe	owe	VERB
ftr-459	243	49	the	the	DET
ftr-459	243	50	interpretation	interpretation	NOUN
ftr-459	243	51	less	less	ADJ
ftr-459	243	52	deference	deference	NOUN
ftr-459	243	53	than	than	ADP
ftr-459	243	54	a	a	DET
ftr-459	243	55	regulation	regulation	NOUN
ftr-459	243	56	issued	issue	VERB
ftr-459	243	57	under	under	ADP
ftr-459	243	58	a	a	DET
ftr-459	243	59	specific	specific	ADJ
ftr-459	243	60	grant	grant	NOUN
ftr-459	243	61	of	of	ADP
ftr-459	243	62	authority	authority	NOUN
ftr-459	243	63	to	to	PART
ftr-459	243	64	define	define	VERB
ftr-459	243	65	a	a	DET
ftr-459	243	66	statutory	statutory	ADJ
ftr-459	243	67	term	term	NOUN
ftr-459	243	68	or	or	CCONJ
ftr-459	243	69	prescribe	prescribe	VERB
ftr-459	243	70	a	a	DET
ftr-459	243	71	method	method	NOUN
ftr-459	243	72	of	of	ADP
ftr-459	243	73	executing	execute	VERB
ftr-459	243	74	a	a	DET
ftr-459	243	75	statutory	statutory	ADJ
ftr-459	243	76	provision	provision	NOUN
ftr-459	243	77	.	.	PUNCT
ftr-459	243	78	'	'	PUNCT
ftr-459	244	1	'	'	PUNCT
ftr-459	244	2	3	3	NUM
ftr-459	244	3	that	that	PRON
ftr-459	244	4	is	be	AUX
ftr-459	244	5	,	,	PUNCT
ftr-459	245	1	legislative	legislative	ADJ
ftr-459	245	2	tax	tax	NOUN
ftr-459	245	3	regulations	regulation	NOUN
ftr-459	245	4	,	,	PUNCT
ftr-459	245	5	like	like	ADP
ftr-459	245	6	other	other	ADJ
ftr-459	245	7	legislative	legislative	ADJ
ftr-459	245	8	regulations	regulation	NOUN
ftr-459	245	9	,	,	PUNCT
ftr-459	245	10	were	be	AUX
ftr-459	245	11	to	to	PART
ftr-459	245	12	be	be	AUX
ftr-459	245	13	given	give	VERB
ftr-459	245	14	strong	strong	ADJ
ftr-459	245	15	deference	deference	NOUN
ftr-459	245	16	as	as	ADP
ftr-459	245	17	compared	compare	VERB
ftr-459	245	18	to	to	ADP
ftr-459	245	19	the	the	DET
ftr-459	245	20	serious	serious	ADJ
ftr-459	245	21	deference	deference	NOUN
ftr-459	245	22	given	give	VERB
ftr-459	245	23	to	to	ADP
ftr-459	245	24	interpretive	interpretive	ADJ
ftr-459	245	25	tax	tax	NOUN
ftr-459	245	26	regulations	regulation	NOUN
ftr-459	245	27	.	.	PUNCT
ftr-459	246	1	table	table	NOUN
ftr-459	246	2	i	i	PRON
ftr-459	246	3	varieties	variety	NOUN
ftr-459	246	4	of	of	ADP
ftr-459	246	5	judicial	judicial	ADJ
ftr-459	246	6	deference	deference	NOUN
ftr-459	246	7	to	to	ADP
ftr-459	246	8	administrative	administrative	ADJ
ftr-459	246	9	interpretation	interpretation	NOUN
ftr-459	246	10	weak	weak	ADJ
ftr-459	246	11	serious	serious	ADJ
ftr-459	246	12	strong	strong	ADJ
ftr-459	246	13	deference	deference	NOUN
ftr-459	246	14	deference	deference	NOUN
ftr-459	246	15	deference	deference	NOUN
ftr-459	246	16	interpretative	interpretative	ADJ
ftr-459	246	17	regulations	regulation	NOUN
ftr-459	246	18	other	other	ADJ
ftr-459	246	19	than	than	ADP
ftr-459	246	20	tax	tax	NOUN
ftr-459	246	21	interpretative	interpretative	ADJ
ftr-459	246	22	tax	tax	NOUN
ftr-459	246	23	regulations	regulation	NOUN
ftr-459	246	24	legislative	legislative	ADJ
ftr-459	246	25	regulations	regulation	NOUN
ftr-459	246	26	(	(	PUNCT
ftr-459	246	27	tax	tax	NOUN
ftr-459	246	28	and	and	CCONJ
ftr-459	246	29	non	non	ADJ
ftr-459	246	30	-	-	NOUN
ftr-459	246	31	tax	tax	ADJ
ftr-459	246	32	)	)	PUNCT
ftr-459	246	33	40	40	NUM
ftr-459	246	34	.	.	PUNCT
ftr-459	247	1	i	i	PRON
ftr-459	247	2	d.	d.	PROPN
ftr-459	247	3	41	41	NUM
ftr-459	247	4	.	.	PUNCT
ftr-459	248	1	i	i	PRON
ftr-459	248	2	d.	d.	PROPN
ftr-459	248	3	at	at	ADP
ftr-459	248	4	484	484	NUM
ftr-459	248	5	.	.	PUNCT
ftr-459	249	1	42	42	NUM
ftr-459	249	2	.	.	PUNCT
ftr-459	250	1	see	see	VERB
ftr-459	250	2	asimow	asimow	NOUN
ftr-459	250	3	,	,	PUNCT
ftr-459	250	4	public	public	ADJ
ftr-459	250	5	participation	participation	NOUN
ftr-459	250	6	,	,	PUNCT
ftr-459	250	7	supra	supra	PROPN
ftr-459	250	8	note	note	NOUN
ftr-459	250	9	20	20	NUM
ftr-459	250	10	.	.	PUNCT
ftr-459	251	1	at	at	ADP
ftr-459	251	2	357	357	NUM
ftr-459	251	3	.	.	PUNCT
ftr-459	251	4	43	43	NUM
ftr-459	251	5	.	.	PUNCT
ftr-459	252	1	452	452	NUM
ftr-459	252	2	u.s	u.s	PROPN
ftr-459	252	3	.	.	PROPN
ftr-459	252	4	247	247	NUM
ftr-459	252	5	,	,	PUNCT
ftr-459	252	6	253	253	NUM
ftr-459	252	7	(	(	PUNCT
ftr-459	252	8	1981	1981	NUM
ftr-459	252	9	)	)	PUNCT
ftr-459	252	10	.	.	PUNCT
ftr-459	253	1	19961	19961	NUM
ftr-459	253	2	florida	florida	PROPN
ftr-459	253	3	tax	tax	NOUN
ftr-459	253	4	review	review	NOUN
ftr-459	253	5	the	the	DET
ftr-459	253	6	difference	difference	NOUN
ftr-459	253	7	between	between	ADP
ftr-459	253	8	the	the	DET
ftr-459	253	9	strong	strong	ADJ
ftr-459	253	10	deference	deference	NOUN
ftr-459	253	11	due	due	ADJ
ftr-459	253	12	legislative	legislative	ADJ
ftr-459	253	13	tax	tax	NOUN
ftr-459	253	14	regulations	regulation	NOUN
ftr-459	253	15	and	and	CCONJ
ftr-459	253	16	the	the	DET
ftr-459	253	17	serious	serious	ADJ
ftr-459	253	18	deference	deference	NOUN
ftr-459	253	19	owed	owe	VERB
ftr-459	253	20	to	to	ADP
ftr-459	253	21	interpretive	interpretive	ADJ
ftr-459	253	22	tax	tax	NOUN
ftr-459	253	23	regulations	regulation	NOUN
ftr-459	253	24	is	be	AUX
ftr-459	253	25	small	small	ADJ
ftr-459	253	26	;	;	PUNCT
ftr-459	253	27	"	"	PUNCT
ftr-459	253	28	the	the	DET
ftr-459	253	29	distinction	distinction	NOUN
ftr-459	253	30	between	between	ADP
ftr-459	253	31	legislative	legislative	ADJ
ftr-459	253	32	and	and	CCONJ
ftr-459	253	33	interpretative	interpretative	ADJ
ftr-459	253	34	regulations	regulation	NOUN
ftr-459	253	35	is	be	AUX
ftr-459	253	36	often	often	ADV
ftr-459	253	37	blurred	blur	VERB
ftr-459	253	38	in	in	ADP
ftr-459	253	39	practice	practice	NOUN
ftr-459	253	40	,	,	PUNCT
ftr-459	253	41	and	and	CCONJ
ftr-459	253	42	the	the	DET
ftr-459	253	43	supposedly	supposedly	ADV
ftr-459	253	44	diverse	diverse	ADJ
ftr-459	253	45	standards	standard	NOUN
ftr-459	253	46	of	of	ADP
ftr-459	253	47	judicial	judicial	ADJ
ftr-459	253	48	review	review	NOUN
ftr-459	253	49	tend	tend	VERB
ftr-459	253	50	to	to	PART
ftr-459	253	51	converge	converge	VERB
ftr-459	253	52	and	and	CCONJ
ftr-459	253	53	even	even	ADV
ftr-459	253	54	to	to	PART
ftr-459	253	55	coalesce	coalesce	VERB
ftr-459	253	56	.	.	PUNCT
ftr-459	254	1	"	"	PUNCT
ftr-459	254	2	'	'	PUNCT
ftr-459	254	3	accordingly	accordingly	ADV
ftr-459	254	4	,	,	PUNCT
ftr-459	254	5	both	both	DET
ftr-459	254	6	cases	case	NOUN
ftr-459	254	7	involving	involve	VERB
ftr-459	254	8	legislative	legislative	ADJ
ftr-459	254	9	regulations	regulation	NOUN
ftr-459	254	10	and	and	CCONJ
ftr-459	254	11	those	those	PRON
ftr-459	254	12	considering	consider	VERB
ftr-459	254	13	interpretive	interpretive	ADJ
ftr-459	254	14	regulations	regulation	NOUN
ftr-459	254	15	cite	cite	VERB
ftr-459	254	16	national	national	PROPN
ftr-459	254	17	muffler.45	muffler.45	PROPN
ftr-459	254	18	like	like	ADP
ftr-459	254	19	any	any	DET
ftr-459	254	20	multiple	multiple	ADJ
ftr-459	254	21	factor	factor	NOUN
ftr-459	254	22	test	test	NOUN
ftr-459	254	23	,	,	PUNCT
ftr-459	254	24	the	the	DET
ftr-459	254	25	national	national	ADJ
ftr-459	254	26	muffler	muffler	NOUN
ftr-459	254	27	standard	standard	NOUN
ftr-459	254	28	is	be	AUX
ftr-459	254	29	malleable	malleable	ADJ
ftr-459	254	30	,	,	PUNCT
ftr-459	254	31	and	and	CCONJ
ftr-459	254	32	the	the	DET
ftr-459	254	33	results	result	NOUN
ftr-459	254	34	of	of	ADP
ftr-459	254	35	its	its	PRON
ftr-459	254	36	application	application	NOUN
ftr-459	254	37	are	be	AUX
ftr-459	254	38	uncertain.46	uncertain.46	NOUN
ftr-459	254	39	some	some	DET
ftr-459	254	40	cases	case	NOUN
ftr-459	254	41	conclude	conclude	VERB
ftr-459	254	42	that	that	DET
ftr-459	254	43	inconsistency	inconsistency	NOUN
ftr-459	254	44	with	with	ADP
ftr-459	254	45	any	any	DET
ftr-459	254	46	one	one	NUM
ftr-459	254	47	of	of	ADP
ftr-459	254	48	its	its	PRON
ftr-459	254	49	three	three	NUM
ftr-459	254	50	factors	factor	NOUN
ftr-459	254	51	merits	merit	VERB
ftr-459	254	52	invalidation	invalidation	NOUN
ftr-459	254	53	of	of	ADP
ftr-459	254	54	the	the	DET
ftr-459	254	55	regulation	regulation	NOUN
ftr-459	254	56	;	;	PUNCT
ftr-459	254	57	others	other	NOUN
ftr-459	254	58	find	find	VERB
ftr-459	254	59	consistency	consistency	NOUN
ftr-459	254	60	with	with	ADP
ftr-459	254	61	any	any	DET
ftr-459	254	62	one	one	NUM
ftr-459	254	63	sufficient	sufficient	ADJ
ftr-459	254	64	grounds	ground	NOUN
ftr-459	254	65	to	to	PART
ftr-459	254	66	uphold	uphold	VERB
ftr-459	254	67	the	the	DET
ftr-459	254	68	validation	validation	NOUN
ftr-459	254	69	.	.	PUNCT
ftr-459	255	1	yet	yet	CCONJ
ftr-459	255	2	other	other	ADJ
ftr-459	255	3	cases	case	NOUN
ftr-459	255	4	weigh	weigh	VERB
ftr-459	255	5	and	and	CCONJ
ftr-459	255	6	balance	balance	VERB
ftr-459	255	7	the	the	DET
ftr-459	255	8	various	various	ADJ
ftr-459	255	9	factors	factor	NOUN
ftr-459	255	10	.	.	PUNCT
ftr-459	256	1	sometimes	sometimes	ADV
ftr-459	256	2	deference	deference	NOUN
ftr-459	256	3	figures	figure	NOUN
ftr-459	256	4	prominently	prominently	ADV
ftr-459	256	5	,	,	PUNCT
ftr-459	256	6	sometimes	sometimes	ADV
ftr-459	256	7	hardly	hardly	ADV
ftr-459	256	8	at	at	ADV
ftr-459	256	9	all	all	ADV
ftr-459	256	10	.	.	PUNCT
ftr-459	257	1	the	the	DET
ftr-459	257	2	opinions	opinion	NOUN
ftr-459	257	3	of	of	ADP
ftr-459	257	4	the	the	DET
ftr-459	257	5	trial	trial	NOUN
ftr-459	257	6	and	and	CCONJ
ftr-459	257	7	appellate	appellate	ADJ
ftr-459	257	8	courts	court	NOUN
ftr-459	257	9	in	in	ADP
ftr-459	257	10	one	one	NUM
ftr-459	257	11	recent	recent	ADJ
ftr-459	257	12	case	case	NOUN
ftr-459	257	13	expose	expose	VERB
ftr-459	257	14	the	the	DET
ftr-459	257	15	flexibility	flexibility	NOUN
ftr-459	257	16	and	and	CCONJ
ftr-459	257	17	uncertainty	uncertainty	NOUN
ftr-459	257	18	of	of	ADP
ftr-459	257	19	the	the	DET
ftr-459	257	20	national	national	ADJ
ftr-459	257	21	muffler	muffler	NOUN
ftr-459	257	22	test	test	NOUN
ftr-459	257	23	.	.	PUNCT
ftr-459	258	1	in	in	ADP
ftr-459	258	2	nalle	nalle	PROPN
ftr-459	258	3	v.	v.	ADP
ftr-459	258	4	commissioner,47	commissioner,47	PROPN
ftr-459	258	5	taxpayers	taxpayer	NOUN
ftr-459	258	6	challenged	challenge	VERB
ftr-459	258	7	a	a	DET
ftr-459	258	8	regulation	regulation	NOUN
ftr-459	258	9	that	that	PRON
ftr-459	258	10	denied	deny	VERB
ftr-459	258	11	rehabilitation	rehabilitation	NOUN
ftr-459	258	12	tax	tax	NOUN
ftr-459	258	13	credits	credit	NOUN
ftr-459	258	14	to	to	ADP
ftr-459	258	15	buildings	building	NOUN
ftr-459	258	16	that	that	PRON
ftr-459	258	17	had	have	AUX
ftr-459	258	18	been	be	AUX
ftr-459	258	19	relocated	relocate	VERB
ftr-459	258	20	.	.	PUNCT
ftr-459	259	1	both	both	CCONJ
ftr-459	259	2	the	the	DET
ftr-459	259	3	tax	tax	NOUN
ftr-459	259	4	court	court	NOUN
ftr-459	259	5	and	and	CCONJ
ftr-459	259	6	the	the	DET
ftr-459	259	7	court	court	NOUN
ftr-459	259	8	of	of	ADP
ftr-459	259	9	appeals	appeal	NOUN
ftr-459	259	10	for	for	ADP
ftr-459	259	11	the	the	DET
ftr-459	259	12	fifth	fifth	ADJ
ftr-459	259	13	circuit	circuit	NOUN
ftr-459	259	14	invoked	invoke	VERB
ftr-459	259	15	national	national	ADJ
ftr-459	259	16	muffler.8	muffler.8	NOUN
ftr-459	259	17	based	base	VERB
ftr-459	259	18	on	on	ADP
ftr-459	259	19	the	the	DET
ftr-459	259	20	legislative	legislative	ADJ
ftr-459	259	21	history	history	NOUN
ftr-459	259	22	of	of	ADP
ftr-459	259	23	the	the	DET
ftr-459	259	24	statute	statute	NOUN
ftr-459	259	25	,	,	PUNCT
ftr-459	259	26	the	the	DET
ftr-459	259	27	tax	tax	NOUN
ftr-459	259	28	court	court	NOUN
ftr-459	259	29	"	"	PUNCT
ftr-459	259	30	conclude[d	conclude[d	PROPN
ftr-459	259	31	]	]	PUNCT
ftr-459	259	32	that	that	SCONJ
ftr-459	259	33	the	the	DET
ftr-459	259	34	regulation	regulation	NOUN
ftr-459	259	35	harmonizes	harmonize	VERB
ftr-459	259	36	with	with	ADP
ftr-459	259	37	congressional	congressional	ADJ
ftr-459	259	38	intent	intent	NOUN
ftr-459	259	39	"	"	PUNCT
ftr-459	259	40	because	because	SCONJ
ftr-459	259	41	"	"	PUNCT
ftr-459	259	42	[	[	X
ftr-459	259	43	f]rom	f]rom	ADP
ftr-459	259	44	its	its	PRON
ftr-459	259	45	inception	inception	NOUN
ftr-459	259	46	,	,	PUNCT
ftr-459	259	47	the	the	DET
ftr-459	259	48	tax	tax	NOUN
ftr-459	259	49	credit	credit	NOUN
ftr-459	259	50	for	for	ADP
ftr-459	259	51	rehabilitation	rehabilitation	NOUN
ftr-459	259	52	expenditures	expenditure	NOUN
ftr-459	259	53	was	be	AUX
ftr-459	259	54	intended	intend	VERB
ftr-459	259	55	to	to	PART
ftr-459	259	56	provide	provide	VERB
ftr-459	259	57	an	an	DET
ftr-459	259	58	economic	economic	ADJ
ftr-459	259	59	stimulus	stimulus	NOUN
ftr-459	259	60	for	for	ADP
ftr-459	259	61	those	those	DET
ftr-459	259	62	areas	area	NOUN
ftr-459	259	63	susceptible	susceptible	ADJ
ftr-459	259	64	to	to	ADP
ftr-459	259	65	economic	economic	ADJ
ftr-459	259	66	decline	decline	NOUN
ftr-459	259	67	and	and	CCONJ
ftr-459	259	68	abandonment	abandonment	NOUN
ftr-459	259	69	.	.	PUNCT
ftr-459	260	1	'	'	NUM
ftr-459	260	2	49	49	NUM
ftr-459	260	3	the	the	DET
ftr-459	260	4	fifth	fifth	ADJ
ftr-459	260	5	circuit	circuit	NOUN
ftr-459	260	6	rejected	reject	VERB
ftr-459	260	7	the	the	DET
ftr-459	260	8	tax	tax	NOUN
ftr-459	260	9	court	court	NOUN
ftr-459	260	10	's	's	PART
ftr-459	260	11	reliance	reliance	NOUN
ftr-459	260	12	on	on	ADP
ftr-459	260	13	what	what	PRON
ftr-459	260	14	it	it	PRON
ftr-459	260	15	called	call	VERB
ftr-459	260	16	"	"	PUNCT
ftr-459	260	17	selected	select	VERB
ftr-459	260	18	passages	passage	NOUN
ftr-459	260	19	from	from	ADP
ftr-459	260	20	the	the	DET
ftr-459	260	21	credit	credit	NOUN
ftr-459	260	22	's	's	PART
ftr-459	260	23	legislative	legislative	ADJ
ftr-459	260	24	history"5	history"5	PROPN
ftr-459	260	25	and	and	CCONJ
ftr-459	260	26	invalidated	invalidate	VERB
ftr-459	260	27	the	the	DET
ftr-459	260	28	regulation	regulation	NOUN
ftr-459	260	29	on	on	ADP
ftr-459	260	30	the	the	DET
ftr-459	260	31	basis	basis	NOUN
ftr-459	260	32	of	of	ADP
ftr-459	260	33	what	what	PRON
ftr-459	260	34	it	it	PRON
ftr-459	260	35	saw	see	VERB
ftr-459	260	36	as	as	ADP
ftr-459	260	37	the	the	DET
ftr-459	260	38	plain	plain	ADJ
ftr-459	260	39	meaning	meaning	NOUN
ftr-459	260	40	of	of	ADP
ftr-459	260	41	an	an	DET
ftr-459	260	42	unambiguous	unambiguous	ADJ
ftr-459	260	43	statute	statute	NOUN
ftr-459	260	44	in	in	ADP
ftr-459	260	45	which	which	PRON
ftr-459	260	46	"	"	PUNCT
ftr-459	260	47	congress	congress	PROPN
ftr-459	260	48	crafted	craft	VERB
ftr-459	260	49	a	a	DET
ftr-459	260	50	detailed	detailed	ADJ
ftr-459	260	51	and	and	CCONJ
ftr-459	260	52	reasonably	reasonably	ADV
ftr-459	260	53	precise	precise	ADJ
ftr-459	260	54	means	mean	NOUN
ftr-459	260	55	for	for	ADP
ftr-459	260	56	determining	determine	VERB
ftr-459	260	57	eligibility	eligibility	NOUN
ftr-459	260	58	for	for	ADP
ftr-459	260	59	the	the	DET
ftr-459	260	60	tax	tax	NOUN
ftr-459	260	61	credit	credit	NOUN
ftr-459	260	62	.	.	PUNCT
ftr-459	261	1	"	"	PUNCT
ftr-459	261	2	'	'	PUNCT
ftr-459	261	3	"	"	PUNCT
ftr-459	261	4	44	44	NUM
ftr-459	261	5	.	.	SYM
ftr-459	261	6	4	4	NUM
ftr-459	261	7	boris	boris	PROPN
ftr-459	261	8	i.	i.	PROPN
ftr-459	261	9	bittker	bittker	PROPN
ftr-459	261	10	&	&	CCONJ
ftr-459	261	11	lawrence	lawrence	PROPN
ftr-459	261	12	lokken	lokken	PROPN
ftr-459	261	13	,	,	PUNCT
ftr-459	261	14	federal	federal	ADJ
ftr-459	261	15	taxation	taxation	NOUN
ftr-459	261	16	of	of	ADP
ftr-459	261	17	income	income	NOUN
ftr-459	261	18	,	,	PUNCT
ftr-459	261	19	estates	estate	NOUN
ftr-459	261	20	and	and	CCONJ
ftr-459	261	21	gifts	gift	NOUN
ftr-459	261	22	110.4.2	110.4.2	NUM
ftr-459	261	23	,	,	PUNCT
ftr-459	261	24	at	at	ADP
ftr-459	261	25	110	110	NUM
ftr-459	261	26	-	-	SYM
ftr-459	261	27	38	38	NUM
ftr-459	261	28	(	(	PUNCT
ftr-459	261	29	2d	2d	NUM
ftr-459	261	30	ed	ed	NOUN
ftr-459	261	31	.	.	PROPN
ftr-459	261	32	1992	1992	NUM
ftr-459	261	33	)	)	PUNCT
ftr-459	261	34	(	(	PUNCT
ftr-459	261	35	footnotes	footnote	NOUN
ftr-459	261	36	omitted	omit	VERB
ftr-459	261	37	)	)	PUNCT
ftr-459	261	38	.	.	PUNCT
ftr-459	262	1	45	45	NUM
ftr-459	262	2	.	.	X
ftr-459	263	1	see	see	VERB
ftr-459	263	2	,	,	PUNCT
ftr-459	263	3	e.g.	e.g.	ADV
ftr-459	263	4	,	,	PUNCT
ftr-459	263	5	griffin	griffin	PROPN
ftr-459	263	6	indus	indus	PROPN
ftr-459	263	7	.	.	PROPN
ftr-459	263	8	,	,	PUNCT
ftr-459	263	9	inc	inc	PROPN
ftr-459	263	10	.	.	PROPN
ftr-459	263	11	v.	v.	PROPN
ftr-459	263	12	united	united	PROPN
ftr-459	263	13	states	states	PROPN
ftr-459	263	14	,	,	PUNCT
ftr-459	263	15	27	27	NUM
ftr-459	263	16	fed	feed	VERB
ftr-459	263	17	.	.	PUNCT
ftr-459	264	1	cl	cl	NOUN
ftr-459	264	2	.	.	PROPN
ftr-459	265	1	183	183	NUM
ftr-459	265	2	,	,	PUNCT
ftr-459	265	3	196	196	NUM
ftr-459	265	4	(	(	PUNCT
ftr-459	265	5	cl	cl	NOUN
ftr-459	265	6	.	.	PUNCT
ftr-459	266	1	ct	ct	PROPN
ftr-459	266	2	.	.	NOUN
ftr-459	266	3	1992	1992	NUM
ftr-459	266	4	)	)	PUNCT
ftr-459	266	5	,	,	PUNCT
ftr-459	266	6	aff'd	aff'd	NOUN
ftr-459	266	7	,	,	PUNCT
ftr-459	266	8	ii	ii	PROPN
ftr-459	266	9	f.3d	f.3d	NUM
ftr-459	266	10	1072	1072	NUM
ftr-459	267	1	(	(	PUNCT
ftr-459	267	2	fed	fed	PROPN
ftr-459	267	3	.	.	PUNCT
ftr-459	267	4	cir	cir	PROPN
ftr-459	267	5	.	.	PROPN
ftr-459	267	6	1993	1993	NUM
ftr-459	267	7	)	)	PUNCT
ftr-459	267	8	;	;	PUNCT
ftr-459	267	9	pepcol	pepcol	PROPN
ftr-459	267	10	mfg	mfg	PROPN
ftr-459	267	11	.	.	PUNCT
ftr-459	267	12	co.	co.	PROPN
ftr-459	268	1	v.	v.	PROPN
ftr-459	268	2	commissioner	commissioner	PROPN
ftr-459	268	3	,	,	PUNCT
ftr-459	268	4	13	13	NUM
ftr-459	268	5	f.2d	f.2d	NOUN
ftr-459	268	6	355	355	NUM
ftr-459	268	7	,	,	PUNCT
ftr-459	268	8	357	357	NUM
ftr-459	268	9	(	(	PUNCT
ftr-459	268	10	10th	10th	ADJ
ftr-459	268	11	cir	cir	NOUN
ftr-459	268	12	.	.	PROPN
ftr-459	268	13	1993	1993	NUM
ftr-459	268	14	)	)	PUNCT
ftr-459	268	15	,	,	PUNCT
ftr-459	268	16	amended	amend	VERB
ftr-459	268	17	,	,	PUNCT
ftr-459	268	18	28	28	NUM
ftr-459	268	19	f.3d	f.3d	NUM
ftr-459	268	20	1013	1013	NUM
ftr-459	268	21	(	(	PUNCT
ftr-459	268	22	10th	10th	ADJ
ftr-459	268	23	cir	cir	NOUN
ftr-459	268	24	.	.	PROPN
ftr-459	268	25	1994	1994	NUM
ftr-459	268	26	)	)	PUNCT
ftr-459	268	27	.	.	PUNCT
ftr-459	269	1	46	46	NUM
ftr-459	269	2	.	.	PUNCT
ftr-459	270	1	see	see	VERB
ftr-459	270	2	generally	generally	ADV
ftr-459	270	3	sidney	sidney	PROPN
ftr-459	270	4	a.	a.	PROPN
ftr-459	270	5	shapiro	shapiro	PROPN
ftr-459	270	6	&	&	CCONJ
ftr-459	270	7	richard	richard	PROPN
ftr-459	270	8	e.	e.	PROPN
ftr-459	270	9	levy	levy	PROPN
ftr-459	270	10	,	,	PUNCT
ftr-459	270	11	judicial	judicial	ADJ
ftr-459	270	12	incentives	incentive	NOUN
ftr-459	270	13	and	and	CCONJ
ftr-459	270	14	indeterminacy	indeterminacy	NOUN
ftr-459	270	15	in	in	ADP
ftr-459	270	16	substantive	substantive	ADJ
ftr-459	270	17	review	review	NOUN
ftr-459	270	18	of	of	ADP
ftr-459	270	19	administrative	administrative	ADJ
ftr-459	270	20	decisions	decision	NOUN
ftr-459	270	21	,	,	PUNCT
ftr-459	270	22	44	44	NUM
ftr-459	270	23	duke	duke	PROPN
ftr-459	270	24	l.j	l.j	PROPN
ftr-459	270	25	.	.	PROPN
ftr-459	270	26	1051	1051	NUM
ftr-459	270	27	(	(	PUNCT
ftr-459	270	28	1995	1995	NUM
ftr-459	270	29	)	)	PUNCT
ftr-459	270	30	(	(	PUNCT
ftr-459	270	31	describing	describe	VERB
ftr-459	270	32	the	the	DET
ftr-459	270	33	post	post	ADJ
ftr-459	270	34	-	-	ADJ
ftr-459	270	35	chevron	chevron	ADJ
ftr-459	270	36	confusion	confusion	NOUN
ftr-459	270	37	among	among	ADP
ftr-459	270	38	courts	court	NOUN
ftr-459	270	39	regarding	regard	VERB
ftr-459	270	40	judicial	judicial	ADJ
ftr-459	270	41	review	review	NOUN
ftr-459	270	42	of	of	ADP
ftr-459	270	43	administrative	administrative	ADJ
ftr-459	270	44	decisions	decision	NOUN
ftr-459	270	45	)	)	PUNCT
ftr-459	270	46	.	.	PUNCT
ftr-459	271	1	47	47	NUM
ftr-459	271	2	.	.	X
ftr-459	272	1	99	99	NUM
ftr-459	272	2	t.c	t.c	PROPN
ftr-459	272	3	.	.	PROPN
ftr-459	272	4	187	187	NUM
ftr-459	272	5	(	(	PUNCT
ftr-459	272	6	1992	1992	NUM
ftr-459	272	7	)	)	PUNCT
ftr-459	272	8	,	,	PUNCT
ftr-459	272	9	rev'd	rev'd	VERB
ftr-459	272	10	,	,	PUNCT
ftr-459	272	11	997	997	NUM
ftr-459	272	12	f.2d	f.2d	NOUN
ftr-459	272	13	1134	1134	NUM
ftr-459	272	14	(	(	PUNCT
ftr-459	272	15	5th	5th	ADJ
ftr-459	272	16	cir	cir	NOUN
ftr-459	272	17	.	.	PUNCT
ftr-459	272	18	1993	1993	NUM
ftr-459	272	19	)	)	PUNCT
ftr-459	272	20	,	,	PUNCT
ftr-459	272	21	aff'd	aff'd	NOUN
ftr-459	272	22	,	,	PUNCT
ftr-459	272	23	55	55	NUM
ftr-459	272	24	f.3d	f.3d	NUM
ftr-459	272	25	189	189	NUM
ftr-459	272	26	(	(	PUNCT
ftr-459	272	27	5th	5th	ADJ
ftr-459	272	28	cir	cir	NOUN
ftr-459	272	29	.	.	PROPN
ftr-459	272	30	1995	1995	NUM
ftr-459	272	31	)	)	PUNCT
ftr-459	272	32	.	.	PUNCT
ftr-459	273	1	48	48	NUM
ftr-459	273	2	.	.	PUNCT
ftr-459	274	1	see	see	VERB
ftr-459	274	2	nalle	nalle	PROPN
ftr-459	274	3	,	,	PUNCT
ftr-459	274	4	99	99	NUM
ftr-459	274	5	t.c	t.c	PROPN
ftr-459	274	6	.	.	PUNCT
ftr-459	275	1	at	at	ADP
ftr-459	275	2	191	191	NUM
ftr-459	275	3	;	;	PUNCT
ftr-459	275	4	nalle	nalle	PROPN
ftr-459	275	5	,	,	PUNCT
ftr-459	275	6	997	997	NUM
ftr-459	275	7	f.2d	f.2d	X
ftr-459	275	8	at	at	ADP
ftr-459	275	9	1136	1136	NUM
ftr-459	275	10	.	.	PUNCT
ftr-459	276	1	49	49	NUM
ftr-459	276	2	.	.	PUNCT
ftr-459	277	1	99	99	NUM
ftr-459	277	2	t.c	t.c	PROPN
ftr-459	277	3	.	.	PUNCT
ftr-459	278	1	at	at	ADP
ftr-459	278	2	195	195	NUM
ftr-459	278	3	.	.	NOUN
ftr-459	278	4	50	50	NUM
ftr-459	278	5	.	.	NUM
ftr-459	278	6	997	997	NUM
ftr-459	278	7	f.2d	f.2d	X
ftr-459	278	8	at	at	ADP
ftr-459	278	9	1137	1137	NUM
ftr-459	278	10	.	.	PUNCT
ftr-459	279	1	51	51	NUM
ftr-459	279	2	.	.	PUNCT
ftr-459	280	1	i	i	PRON
ftr-459	280	2	d.	d.	PROPN
ftr-459	280	3	at	at	ADP
ftr-459	280	4	1138	1138	NUM
ftr-459	280	5	.	.	PUNCT
ftr-459	281	1	[	[	X
ftr-459	281	2	val	val	X
ftr-459	281	3	.	.	PUNCT
ftr-459	281	4	3:2	3:2	NUM
ftr-459	281	5	muffled	muffled	ADJ
ftr-459	281	6	chevron	chevron	NOUN
ftr-459	281	7	:	:	PUNCT
ftr-459	281	8	judicial	judicial	ADJ
ftr-459	281	9	review	review	NOUN
ftr-459	281	10	of	of	ADP
ftr-459	281	11	tar	tar	NOUN
ftr-459	281	12	regulations	regulation	NOUN
ftr-459	281	13	in	in	ADP
ftr-459	281	14	sum	sum	NOUN
ftr-459	281	15	,	,	PUNCT
ftr-459	281	16	despite	despite	SCONJ
ftr-459	281	17	the	the	DET
ftr-459	281	18	serious	serious	ADJ
ftr-459	281	19	deference	deference	NOUN
ftr-459	281	20	afforded	afford	VERB
ftr-459	281	21	interpretive	interpretive	ADJ
ftr-459	281	22	tax	tax	NOUN
ftr-459	281	23	regulations	regulation	NOUN
ftr-459	281	24	under	under	ADP
ftr-459	281	25	national	national	ADJ
ftr-459	281	26	muffler	muffler	NOUN
ftr-459	281	27	,	,	PUNCT
ftr-459	281	28	the	the	DET
ftr-459	281	29	various	various	ADJ
ftr-459	281	30	factors	factor	NOUN
ftr-459	281	31	used	use	VERB
ftr-459	281	32	to	to	PART
ftr-459	281	33	test	test	VERB
ftr-459	281	34	that	that	DET
ftr-459	281	35	deference	deference	NOUN
ftr-459	281	36	permit	permit	NOUN
ftr-459	281	37	courts	court	NOUN
ftr-459	281	38	considerable	considerable	ADJ
ftr-459	281	39	leeway	leeway	NOUN
ftr-459	281	40	.	.	PUNCT
ftr-459	282	1	in	in	ADP
ftr-459	282	2	addition	addition	NOUN
ftr-459	282	3	,	,	PUNCT
ftr-459	282	4	the	the	DET
ftr-459	282	5	three	three	NUM
ftr-459	282	6	different	different	ADJ
ftr-459	282	7	forums	forum	NOUN
ftr-459	282	8	available	available	ADJ
ftr-459	282	9	to	to	ADP
ftr-459	282	10	a	a	DET
ftr-459	282	11	taxpayer	taxpayer	NOUN
ftr-459	282	12	seeking	seek	VERB
ftr-459	282	13	judicial	judicial	ADJ
ftr-459	282	14	review	review	NOUN
ftr-459	282	15	complicate	complicate	NOUN
ftr-459	282	16	application	application	NOUN
ftr-459	282	17	of	of	ADP
ftr-459	282	18	the	the	DET
ftr-459	282	19	standards	standard	NOUN
ftr-459	282	20	for	for	ADP
ftr-459	282	21	judicial	judicial	ADJ
ftr-459	282	22	review	review	NOUN
ftr-459	282	23	.	.	PUNCT
ftr-459	283	1	c.	c.	NOUN
ftr-459	283	2	options	option	NOUN
ftr-459	283	3	for	for	ADP
ftr-459	283	4	judicial	judicial	ADJ
ftr-459	283	5	review	review	NOUN
ftr-459	283	6	a	a	DET
ftr-459	283	7	taxpayer	taxpayer	NOUN
ftr-459	283	8	denying	deny	VERB
ftr-459	283	9	the	the	DET
ftr-459	283	10	validity	validity	NOUN
ftr-459	283	11	of	of	ADP
ftr-459	283	12	a	a	DET
ftr-459	283	13	regulation	regulation	NOUN
ftr-459	283	14	may	may	AUX
ftr-459	283	15	bring	bring	VERB
ftr-459	283	16	suit	suit	NOUN
ftr-459	283	17	in	in	ADP
ftr-459	283	18	any	any	PRON
ftr-459	283	19	of	of	ADP
ftr-459	283	20	three	three	NUM
ftr-459	283	21	courts	court	NOUN
ftr-459	283	22	:	:	PUNCT
ftr-459	283	23	the	the	DET
ftr-459	283	24	tax	tax	NOUN
ftr-459	283	25	court	court	NOUN
ftr-459	283	26	,	,	PUNCT
ftr-459	283	27	a	a	DET
ftr-459	283	28	federal	federal	ADJ
ftr-459	283	29	district	district	NOUN
ftr-459	283	30	court	court	NOUN
ftr-459	283	31	,	,	PUNCT
ftr-459	283	32	or	or	CCONJ
ftr-459	283	33	the	the	DET
ftr-459	283	34	united	united	PROPN
ftr-459	283	35	states	states	PROPN
ftr-459	283	36	court	court	PROPN
ftr-459	283	37	of	of	ADP
ftr-459	283	38	federal	federal	ADJ
ftr-459	283	39	claims	claim	NOUN
ftr-459	283	40	.	.	PUNCT
ftr-459	284	1	2	2	NUM
ftr-459	284	2	only	only	ADJ
ftr-459	284	3	suit	suit	NOUN
ftr-459	284	4	in	in	ADP
ftr-459	284	5	the	the	DET
ftr-459	284	6	tax	tax	NOUN
ftr-459	284	7	court	court	NOUN
ftr-459	284	8	permits	permit	VERB
ftr-459	284	9	the	the	DET
ftr-459	284	10	taxpayer	taxpayer	NOUN
ftr-459	284	11	to	to	PART
ftr-459	284	12	litigate	litigate	VERB
ftr-459	284	13	without	without	ADP
ftr-459	284	14	first	first	ADV
ftr-459	284	15	paying	pay	VERB
ftr-459	284	16	the	the	DET
ftr-459	284	17	tax	tax	NOUN
ftr-459	284	18	.	.	PUNCT
ftr-459	284	19	"	"	PUNCT
ftr-459	285	1	primarily	primarily	ADV
ftr-459	285	2	for	for	ADP
ftr-459	285	3	this	this	DET
ftr-459	285	4	reason	reason	NOUN
ftr-459	285	5	,	,	PUNCT
ftr-459	285	6	95	95	NUM
ftr-459	285	7	%	%	NOUN
ftr-459	285	8	of	of	ADP
ftr-459	285	9	all	all	DET
ftr-459	285	10	substantive	substantive	ADJ
ftr-459	285	11	tax	tax	NOUN
ftr-459	285	12	cases	case	NOUN
ftr-459	285	13	begin	begin	VERB
ftr-459	285	14	in	in	ADP
ftr-459	285	15	the	the	DET
ftr-459	285	16	tax	tax	NOUN
ftr-459	285	17	court	court	NOUN
ftr-459	285	18	.	.	PUNCT
ftr-459	285	19	'	'	PUNCT
ftr-459	286	1	the	the	DET
ftr-459	286	2	tax	tax	NOUN
ftr-459	286	3	court	court	NOUN
ftr-459	286	4	is	be	AUX
ftr-459	286	5	a	a	DET
ftr-459	286	6	national	national	ADJ
ftr-459	286	7	article	article	NOUN
ftr-459	286	8	i	i	PROPN
ftr-459	286	9	court	court	NOUN
ftr-459	286	10	;	;	PUNCT
ftr-459	286	11	it	it	PRON
ftr-459	286	12	has	have	VERB
ftr-459	286	13	its	its	PRON
ftr-459	286	14	headquarters	headquarters	NOUN
ftr-459	286	15	in	in	ADP
ftr-459	286	16	washington	washington	PROPN
ftr-459	286	17	,	,	PUNCT
ftr-459	286	18	dc	dc	PROPN
ftr-459	286	19	,	,	PUNCT
ftr-459	286	20	but	but	CCONJ
ftr-459	286	21	its	its	PRON
ftr-459	286	22	19	19	NUM
ftr-459	286	23	judges	judge	NOUN
ftr-459	286	24	travel	travel	VERB
ftr-459	286	25	throughout	throughout	ADP
ftr-459	286	26	the	the	DET
ftr-459	286	27	country	country	NOUN
ftr-459	286	28	to	to	PART
ftr-459	286	29	hear	hear	VERB
ftr-459	286	30	cases	case	NOUN
ftr-459	286	31	.	.	PUNCT
ftr-459	286	32	"	"	PUNCT
ftr-459	287	1	the	the	DET
ftr-459	287	2	tax	tax	NOUN
ftr-459	287	3	court	court	NOUN
ftr-459	287	4	judges	judge	NOUN
ftr-459	287	5	,	,	PUNCT
ftr-459	287	6	who	who	PRON
ftr-459	287	7	are	be	AUX
ftr-459	287	8	appointed	appoint	VERB
ftr-459	287	9	to	to	ADP
ftr-459	287	10	15	15	NUM
ftr-459	287	11	-	-	PUNCT
ftr-459	287	12	year	year	NOUN
ftr-459	287	13	terms	term	NOUN
ftr-459	287	14	,	,	PUNCT
ftr-459	287	15	6	6	NUM
ftr-459	287	16	have	have	VERB
ftr-459	287	17	tax	tax	NOUN
ftr-459	287	18	backgrounds	background	NOUN
ftr-459	287	19	and	and	CCONJ
ftr-459	287	20	try	try	VERB
ftr-459	287	21	only	only	ADV
ftr-459	287	22	tax	tax	NOUN
ftr-459	287	23	cases.57	cases.57	INTJ
ftr-459	287	24	the	the	DET
ftr-459	287	25	chief	chief	ADJ
ftr-459	287	26	judge	judge	NOUN
ftr-459	287	27	reviews	review	VERB
ftr-459	287	28	all	all	DET
ftr-459	287	29	cases	case	NOUN
ftr-459	287	30	and	and	CCONJ
ftr-459	287	31	selects	select	VERB
ftr-459	287	32	certain	certain	ADJ
ftr-459	287	33	cases	case	NOUN
ftr-459	287	34	for	for	ADP
ftr-459	287	35	review	review	NOUN
ftr-459	287	36	by	by	ADP
ftr-459	287	37	the	the	DET
ftr-459	287	38	full	full	ADJ
ftr-459	287	39	court	court	NOUN
ftr-459	287	40	,	,	PUNCT
ftr-459	287	41	including	include	VERB
ftr-459	287	42	any	any	DET
ftr-459	287	43	case	case	NOUN
ftr-459	287	44	in	in	ADP
ftr-459	287	45	which	which	PRON
ftr-459	287	46	an	an	DET
ftr-459	287	47	opinion	opinion	NOUN
ftr-459	287	48	proposes	propose	VERB
ftr-459	287	49	to	to	PART
ftr-459	287	50	invalidate	invalidate	VERB
ftr-459	287	51	a	a	DET
ftr-459	287	52	regulation	regulation	NOUN
ftr-459	287	53	.	.	PUNCT
ftr-459	288	1	8	8	NUM
ftr-459	288	2	a	a	DET
ftr-459	288	3	taxpayer	taxpayer	NOUN
ftr-459	288	4	also	also	ADV
ftr-459	288	5	has	have	VERB
ftr-459	288	6	the	the	DET
ftr-459	288	7	option	option	NOUN
ftr-459	288	8	of	of	ADP
ftr-459	288	9	paying	pay	VERB
ftr-459	288	10	the	the	DET
ftr-459	288	11	tax	tax	NOUN
ftr-459	288	12	and	and	CCONJ
ftr-459	288	13	suing	sue	VERB
ftr-459	288	14	for	for	ADP
ftr-459	288	15	a	a	DET
ftr-459	288	16	refund	refund	NOUN
ftr-459	288	17	in	in	ADP
ftr-459	288	18	the	the	DET
ftr-459	288	19	federal	federal	ADJ
ftr-459	288	20	district	district	NOUN
ftr-459	288	21	court	court	NOUN
ftr-459	288	22	where	where	SCONJ
ftr-459	288	23	the	the	DET
ftr-459	288	24	taxpayer	taxpayer	NOUN
ftr-459	288	25	resides	reside	VERB
ftr-459	288	26	or	or	CCONJ
ftr-459	288	27	in	in	ADP
ftr-459	288	28	the	the	DET
ftr-459	288	29	united	united	PROPN
ftr-459	288	30	states	states	PROPN
ftr-459	288	31	court	court	PROPN
ftr-459	288	32	of	of	ADP
ftr-459	288	33	federal	federal	ADJ
ftr-459	288	34	claims	claim	NOUN
ftr-459	288	35	.	.	PUNCT
ftr-459	289	1	9	9	NUM
ftr-459	289	2	the	the	DET
ftr-459	289	3	court	court	NOUN
ftr-459	289	4	of	of	ADP
ftr-459	289	5	federal	federal	ADJ
ftr-459	289	6	claims	claim	NOUN
ftr-459	289	7	was	be	AUX
ftr-459	289	8	created	create	VERB
ftr-459	289	9	as	as	ADP
ftr-459	289	10	the	the	DET
ftr-459	289	11	claims	claim	NOUN
ftr-459	289	12	court	court	NOUN
ftr-459	289	13	by	by	ADP
ftr-459	289	14	the	the	DET
ftr-459	289	15	federal	federal	ADJ
ftr-459	289	16	courts	court	NOUN
ftr-459	289	17	improvement	improvement	PROPN
ftr-459	289	18	act	act	NOUN
ftr-459	289	19	of	of	ADP
ftr-459	289	20	1982	1982	NUM
ftr-459	289	21	as	as	ADP
ftr-459	289	22	a	a	DET
ftr-459	289	23	successor	successor	NOUN
ftr-459	289	24	to	to	ADP
ftr-459	289	25	the	the	DET
ftr-459	289	26	court	court	NOUN
ftr-459	289	27	of	of	ADP
ftr-459	289	28	claims	claim	NOUN
ftr-459	289	29	and	and	CCONJ
ftr-459	289	30	became	become	VERB
ftr-459	289	31	the	the	DET
ftr-459	289	32	court	court	NOUN
ftr-459	289	33	of	of	ADP
ftr-459	289	34	federal	federal	ADJ
ftr-459	289	35	claims	claim	NOUN
ftr-459	289	36	in	in	ADP
ftr-459	289	37	1992	1992	NUM
ftr-459	289	38	.	.	PUNCT
ftr-459	289	39	'	'	PUNCT
ftr-459	290	1	a	a	DET
ftr-459	290	2	national	national	ADJ
ftr-459	290	3	article	article	NOUN
ftr-459	290	4	i	i	PROPN
ftr-459	290	5	court	court	NOUN
ftr-459	290	6	,	,	PUNCT
ftr-459	290	7	it	it	PRON
ftr-459	290	8	hears	hear	VERB
ftr-459	290	9	claims	claim	NOUN
ftr-459	290	10	against	against	ADP
ftr-459	290	11	the	the	DET
ftr-459	290	12	government	government	NOUN
ftr-459	290	13	,	,	PUNCT
ftr-459	290	14	and	and	CCONJ
ftr-459	290	15	tax	tax	NOUN
ftr-459	290	16	comprises	comprise	VERB
ftr-459	290	17	approximately	approximately	ADV
ftr-459	290	18	one	one	NUM
ftr-459	290	19	-	-	PUNCT
ftr-459	290	20	third	third	NOUN
ftr-459	290	21	of	of	ADP
ftr-459	290	22	its	its	PRON
ftr-459	290	23	work.6	work.6	NOUN
ftr-459	290	24	'	'	PART
ftr-459	290	25	district	district	NOUN
ftr-459	290	26	court	court	NOUN
ftr-459	290	27	judges	judge	NOUN
ftr-459	290	28	are	be	AUX
ftr-459	290	29	article	article	NOUN
ftr-459	290	30	i	i	PRON
ftr-459	290	31	judges	judge	VERB
ftr-459	290	32	,	,	PUNCT
ftr-459	290	33	and	and	CCONJ
ftr-459	290	34	very	very	ADV
ftr-459	290	35	few	few	ADJ
ftr-459	290	36	of	of	ADP
ftr-459	290	37	them	they	PRON
ftr-459	290	38	are	be	AUX
ftr-459	290	39	tax	tax	NOUN
ftr-459	290	40	experts	expert	NOUN
ftr-459	290	41	.	.	PUNCT
ftr-459	290	42	'	'	PUNCT
ftr-459	291	1	only	only	ADV
ftr-459	291	2	a	a	DET
ftr-459	291	3	small	small	ADJ
ftr-459	291	4	percentage	percentage	NOUN
ftr-459	291	5	of	of	ADP
ftr-459	291	6	the	the	DET
ftr-459	291	7	docket	docket	NOUN
ftr-459	291	8	of	of	ADP
ftr-459	291	9	federal	federal	ADJ
ftr-459	291	10	district	district	NOUN
ftr-459	291	11	courts	court	NOUN
ftr-459	291	12	consists	consist	VERB
ftr-459	291	13	of	of	ADP
ftr-459	291	14	tax	tax	NOUN
ftr-459	291	15	cases	case	NOUN
ftr-459	291	16	.	.	PUNCT
ftr-459	292	1	52	52	NUM
ftr-459	292	2	.	.	PUNCT
ftr-459	293	1	see	see	VERB
ftr-459	293	2	irc	irc	PROPN
ftr-459	293	3	§	§	PROPN
ftr-459	293	4	6213	6213	NUM
ftr-459	293	5	;	;	PUNCT
ftr-459	293	6	28	28	NUM
ftr-459	293	7	u.s.c	u.s.c	ADJ
ftr-459	293	8	.	.	PUNCT
ftr-459	294	1	§	§	PROPN
ftr-459	294	2	1346	1346	NUM
ftr-459	294	3	(	(	PUNCT
ftr-459	294	4	1988	1988	NUM
ftr-459	294	5	)	)	PUNCT
ftr-459	294	6	.	.	PUNCT
ftr-459	295	1	53	53	NUM
ftr-459	295	2	.	.	PUNCT
ftr-459	295	3	see	see	VERB
ftr-459	295	4	irc	irc	PROPN
ftr-459	295	5	§	§	PROPN
ftr-459	295	6	6213	6213	NUM
ftr-459	295	7	.	.	PUNCT
ftr-459	296	1	54	54	NUM
ftr-459	296	2	.	.	PUNCT
ftr-459	296	3	tax	tax	NOUN
ftr-459	296	4	section	section	NOUN
ftr-459	296	5	,	,	PUNCT
ftr-459	296	6	executive	executive	ADJ
ftr-459	296	7	comm	comm	NOUN
ftr-459	296	8	.	.	PUNCT
ftr-459	297	1	of	of	ADP
ftr-459	297	2	new	new	PROPN
ftr-459	297	3	york	york	PROPN
ftr-459	297	4	state	state	PROPN
ftr-459	297	5	bar	bar	PROPN
ftr-459	297	6	ass'n	ass'n	NOUN
ftr-459	297	7	,	,	PUNCT
ftr-459	297	8	response	response	NOUN
ftr-459	297	9	to	to	ADP
ftr-459	297	10	proposals	proposal	NOUN
ftr-459	297	11	for	for	ADP
ftr-459	297	12	a	a	DET
ftr-459	297	13	national	national	ADJ
ftr-459	297	14	tax	tax	NOUN
ftr-459	297	15	court	court	NOUN
ftr-459	297	16	of	of	ADP
ftr-459	297	17	appeals	appeal	NOUN
ftr-459	297	18	,	,	PUNCT
ftr-459	297	19	46	46	NUM
ftr-459	297	20	tax	tax	NOUN
ftr-459	297	21	notes	note	NOUN
ftr-459	297	22	819	819	NUM
ftr-459	297	23	,	,	PUNCT
ftr-459	297	24	821	821	NUM
ftr-459	297	25	(	(	PUNCT
ftr-459	297	26	feb	feb	X
ftr-459	297	27	.	.	PROPN
ftr-459	297	28	12	12	NUM
ftr-459	297	29	.	.	PUNCT
ftr-459	297	30	1990	1990	NUM
ftr-459	297	31	)	)	PUNCT
ftr-459	297	32	.	.	PUNCT
ftr-459	298	1	55	55	NUM
ftr-459	298	2	.	.	PUNCT
ftr-459	298	3	see	see	VERB
ftr-459	298	4	irc	irc	PROPN
ftr-459	298	5	§	§	PROPN
ftr-459	298	6	§	§	PROPN
ftr-459	298	7	7441	7441	NUM
ftr-459	298	8	,	,	PUNCT
ftr-459	298	9	7443	7443	NUM
ftr-459	298	10	,	,	PUNCT
ftr-459	298	11	7445	7445	NUM
ftr-459	298	12	-	-	SYM
ftr-459	298	13	7446	7446	NUM
ftr-459	298	14	;	;	PUNCT
ftr-459	298	15	see	see	VERB
ftr-459	298	16	also	also	ADV
ftr-459	298	17	bittker	bittker	VERB
ftr-459	298	18	&	&	CCONJ
ftr-459	298	19	lokken	lokken	PROPN
ftr-459	298	20	,	,	PUNCT
ftr-459	298	21	supra	supra	PROPN
ftr-459	298	22	note	note	NOUN
ftr-459	298	23	44	44	NUM
ftr-459	298	24	.	.	PUNCT
ftr-459	299	1	§	§	PROPN
ftr-459	299	2	115.21	115.21	NUM
ftr-459	299	3	,	,	PUNCT
ftr-459	299	4	at	at	ADP
ftr-459	299	5	115	115	NUM
ftr-459	299	6	-	-	SYM
ftr-459	299	7	19	19	NUM
ftr-459	299	8	.	.	NOUN
ftr-459	299	9	56	56	NUM
ftr-459	299	10	.	.	PUNCT
ftr-459	300	1	irc	irc	PROPN
ftr-459	300	2	§	§	PROPN
ftr-459	300	3	7443(e	7443(e	PROPN
ftr-459	300	4	)	)	PUNCT
ftr-459	300	5	.	.	PUNCT
ftr-459	301	1	57	57	NUM
ftr-459	301	2	.	.	PUNCT
ftr-459	301	3	tax	tax	NOUN
ftr-459	301	4	section	section	NOUN
ftr-459	301	5	,	,	PUNCT
ftr-459	301	6	executive	executive	ADJ
ftr-459	301	7	comm	comm	NOUN
ftr-459	301	8	.	.	PUNCT
ftr-459	302	1	of	of	ADP
ftr-459	302	2	new	new	PROPN
ftr-459	302	3	york	york	PROPN
ftr-459	302	4	state	state	PROPN
ftr-459	302	5	bar	bar	PROPN
ftr-459	302	6	ass'n	ass'n	PROPN
ftr-459	302	7	,	,	PUNCT
ftr-459	302	8	supra	supra	ADJ
ftr-459	302	9	note	note	NOUN
ftr-459	302	10	54	54	NUM
ftr-459	302	11	,	,	PUNCT
ftr-459	302	12	at	at	ADP
ftr-459	302	13	821	821	NUM
ftr-459	302	14	.	.	PUNCT
ftr-459	303	1	some	some	PRON
ftr-459	303	2	have	have	VERB
ftr-459	303	3	government	government	NOUN
ftr-459	303	4	background	background	NOUN
ftr-459	303	5	,	,	PUNCT
ftr-459	303	6	others	other	NOUN
ftr-459	303	7	come	come	VERB
ftr-459	303	8	from	from	ADP
ftr-459	303	9	private	private	ADJ
ftr-459	303	10	practice	practice	NOUN
ftr-459	303	11	.	.	PUNCT
ftr-459	304	1	58	58	X
ftr-459	304	2	.	.	PUNCT
ftr-459	305	1	see	see	VERB
ftr-459	305	2	lee	lee	PROPN
ftr-459	305	3	a.	a.	PROPN
ftr-459	305	4	sheppard	sheppard	PROPN
ftr-459	305	5	,	,	PUNCT
ftr-459	305	6	should	should	AUX
ftr-459	305	7	there	there	PRON
ftr-459	305	8	be	be	AUX
ftr-459	305	9	a	a	DET
ftr-459	305	10	national	national	ADJ
ftr-459	305	11	court	court	NOUN
ftr-459	305	12	of	of	ADP
ftr-459	305	13	tax	tax	NOUN
ftr-459	305	14	appeals	appeal	NOUN
ftr-459	305	15	?	?	PUNCT
ftr-459	306	1	46	46	NUM
ftr-459	306	2	tax	tax	NOUN
ftr-459	306	3	notes	note	NOUN
ftr-459	306	4	762	762	NUM
ftr-459	306	5	,	,	PUNCT
ftr-459	306	6	763	763	NUM
ftr-459	306	7	(	(	PUNCT
ftr-459	306	8	feb	feb	PROPN
ftr-459	306	9	.	.	PROPN
ftr-459	306	10	12	12	NUM
ftr-459	306	11	,	,	PUNCT
ftr-459	306	12	1990	1990	NUM
ftr-459	306	13	)	)	PUNCT
ftr-459	306	14	.	.	PUNCT
ftr-459	307	1	59	59	NUM
ftr-459	307	2	.	.	PUNCT
ftr-459	307	3	see	see	VERB
ftr-459	307	4	irc	irc	PROPN
ftr-459	307	5	§	§	PROPN
ftr-459	307	6	7422	7422	NUM
ftr-459	307	7	;	;	PUNCT
ftr-459	307	8	28	28	NUM
ftr-459	307	9	u.s.c	u.s.c	NOUN
ftr-459	307	10	.	.	PUNCT
ftr-459	308	1	§	§	PROPN
ftr-459	308	2	§	§	PROPN
ftr-459	308	3	1346(a)(1	1346(a)(1	NUM
ftr-459	308	4	)	)	PUNCT
ftr-459	308	5	.	.	PUNCT
ftr-459	309	1	1402(a)(1	1402(a)(1	NUM
ftr-459	309	2	)	)	PUNCT
ftr-459	309	3	(	(	PUNCT
ftr-459	309	4	1988	1988	NUM
ftr-459	309	5	)	)	PUNCT
ftr-459	309	6	.	.	PUNCT
ftr-459	310	1	60	60	NUM
ftr-459	310	2	.	.	PUNCT
ftr-459	311	1	pub	pub	NOUN
ftr-459	311	2	.	.	PUNCT
ftr-459	312	1	l.	l.	PROPN
ftr-459	312	2	no	no	INTJ
ftr-459	312	3	.	.	PROPN
ftr-459	313	1	102	102	NUM
ftr-459	313	2	-	-	SYM
ftr-459	313	3	572	572	NUM
ftr-459	313	4	,	,	PUNCT
ftr-459	313	5	§	§	PROPN
ftr-459	313	6	902	902	NUM
ftr-459	313	7	,	,	PUNCT
ftr-459	313	8	106	106	NUM
ftr-459	313	9	stat	stat	NOUN
ftr-459	313	10	.	.	PUNCT
ftr-459	314	1	4516	4516	NUM
ftr-459	314	2	.	.	PUNCT
ftr-459	315	1	see	see	VERB
ftr-459	315	2	james	james	PROPN
ftr-459	315	3	w.	w.	PROPN
ftr-459	315	4	moore	moore	PROPN
ftr-459	315	5	.	.	PUNCT
ftr-459	316	1	judicial	judicial	PROPN
ftr-459	316	2	code	code	PROPN
ftr-459	316	3	,	,	PUNCT
ftr-459	316	4	moore	moore	PROPN
ftr-459	316	5	's	's	PART
ftr-459	316	6	federal	federal	ADJ
ftr-459	316	7	practice	practice	NOUN
ftr-459	316	8	7	7	NUM
ftr-459	316	9	-	-	SYM
ftr-459	316	10	1	1	NUM
ftr-459	316	11	,	,	PUNCT
ftr-459	316	12	7	7	NUM
ftr-459	316	13	-	-	SYM
ftr-459	316	14	2	2	NUM
ftr-459	316	15	(	(	PUNCT
ftr-459	316	16	1995	1995	NUM
ftr-459	316	17	)	)	PUNCT
ftr-459	316	18	.	.	PUNCT
ftr-459	317	1	61	61	NUM
ftr-459	317	2	.	.	X
ftr-459	318	1	sheppard	sheppard	NOUN
ftr-459	318	2	,	,	PUNCT
ftr-459	318	3	supra	supra	PROPN
ftr-459	318	4	note	note	NOUN
ftr-459	318	5	58	58	NUM
ftr-459	318	6	,	,	PUNCT
ftr-459	318	7	at	at	ADP
ftr-459	318	8	764	764	NUM
ftr-459	318	9	.	.	PUNCT
ftr-459	319	1	62	62	NUM
ftr-459	319	2	.	.	PUNCT
ftr-459	320	1	william	william	PROPN
ftr-459	320	2	a.	a.	PROPN
ftr-459	320	3	klein	klein	PROPN
ftr-459	320	4	&	&	CCONJ
ftr-459	320	5	joseph	joseph	PROPN
ftr-459	320	6	bankman	bankman	PROPN
ftr-459	320	7	,	,	PUNCT
ftr-459	320	8	federal	federal	ADJ
ftr-459	320	9	income	income	NOUN
ftr-459	320	10	taxation	taxation	NOUN
ftr-459	320	11	47	47	NUM
ftr-459	320	12	10th	10th	ADJ
ftr-459	320	13	ed	ed	NOUN
ftr-459	320	14	.	.	PROPN
ftr-459	320	15	1995	1995	NUM
ftr-459	320	16	)	)	PUNCT
ftr-459	320	17	.	.	PUNCT
ftr-459	321	1	1996	1996	NUM
ftr-459	321	2	]	]	PUNCT
ftr-459	321	3	florida	florida	PROPN
ftr-459	321	4	tax	tax	PROPN
ftr-459	321	5	review	review	NOUN
ftr-459	321	6	despite	despite	SCONJ
ftr-459	321	7	the	the	DET
ftr-459	321	8	presence	presence	NOUN
ftr-459	321	9	of	of	ADP
ftr-459	321	10	two	two	NUM
ftr-459	321	11	national	national	ADJ
ftr-459	321	12	trial	trial	NOUN
ftr-459	321	13	courts	court	NOUN
ftr-459	321	14	,	,	PUNCT
ftr-459	321	15	conflicts	conflict	NOUN
ftr-459	321	16	in	in	ADP
ftr-459	321	17	the	the	DET
ftr-459	321	18	circuits	circuit	NOUN
ftr-459	321	19	do	do	AUX
ftr-459	321	20	arise	arise	VERB
ftr-459	321	21	in	in	ADP
ftr-459	321	22	tax	tax	NOUN
ftr-459	321	23	cases	case	NOUN
ftr-459	321	24	.	.	PUNCT
ftr-459	322	1	decisions	decision	NOUN
ftr-459	322	2	of	of	ADP
ftr-459	322	3	the	the	DET
ftr-459	322	4	united	united	PROPN
ftr-459	322	5	states	states	PROPN
ftr-459	322	6	court	court	PROPN
ftr-459	322	7	of	of	ADP
ftr-459	322	8	federal	federal	ADJ
ftr-459	322	9	claims	claim	NOUN
ftr-459	322	10	are	be	AUX
ftr-459	322	11	reviewable	reviewable	ADJ
ftr-459	322	12	by	by	ADP
ftr-459	322	13	the	the	DET
ftr-459	322	14	court	court	NOUN
ftr-459	322	15	of	of	ADP
ftr-459	322	16	appeals	appeal	NOUN
ftr-459	322	17	for	for	ADP
ftr-459	322	18	the	the	DET
ftr-459	322	19	federal	federal	ADJ
ftr-459	322	20	circuit,63	circuit,63	NOUN
ftr-459	322	21	which	which	PRON
ftr-459	322	22	hears	hear	VERB
ftr-459	322	23	cases	case	NOUN
ftr-459	322	24	involving	involve	VERB
ftr-459	322	25	claims	claim	NOUN
ftr-459	322	26	against	against	ADP
ftr-459	322	27	the	the	DET
ftr-459	322	28	government	government	NOUN
ftr-459	322	29	,	,	PUNCT
ftr-459	322	30	including	include	VERB
ftr-459	322	31	but	but	CCONJ
ftr-459	322	32	not	not	PART
ftr-459	322	33	limited	limit	VERB
ftr-459	322	34	to	to	ADP
ftr-459	322	35	taxes	taxis	NOUN
ftr-459	322	36	,	,	PUNCT
ftr-459	322	37	as	as	ADV
ftr-459	322	38	well	well	ADV
ftr-459	322	39	as	as	ADP
ftr-459	322	40	customs	custom	NOUN
ftr-459	322	41	and	and	CCONJ
ftr-459	322	42	patent	patent	NOUN
ftr-459	322	43	cases.64	cases.64	NOUN
ftr-459	322	44	decisions	decision	NOUN
ftr-459	322	45	of	of	ADP
ftr-459	322	46	both	both	CCONJ
ftr-459	322	47	the	the	DET
ftr-459	322	48	tax	tax	NOUN
ftr-459	322	49	court	court	NOUN
ftr-459	322	50	and	and	CCONJ
ftr-459	322	51	the	the	DET
ftr-459	322	52	district	district	NOUN
ftr-459	322	53	courts	court	NOUN
ftr-459	322	54	are	be	AUX
ftr-459	322	55	reviewable	reviewable	ADJ
ftr-459	322	56	by	by	ADP
ftr-459	322	57	the	the	DET
ftr-459	322	58	federal	federal	ADJ
ftr-459	322	59	court	court	PROPN
ftr-459	322	60	of	of	ADP
ftr-459	322	61	appeals	appeal	NOUN
ftr-459	322	62	in	in	ADP
ftr-459	322	63	the	the	DET
ftr-459	322	64	circuit	circuit	NOUN
ftr-459	322	65	where	where	SCONJ
ftr-459	322	66	the	the	DET
ftr-459	322	67	taxpayer	taxpayer	NOUN
ftr-459	322	68	resides.65	resides.65	NOUN
ftr-459	322	69	courts	court	NOUN
ftr-459	322	70	of	of	ADP
ftr-459	322	71	appeals	appeal	NOUN
ftr-459	322	72	do	do	AUX
ftr-459	322	73	not	not	PART
ftr-459	322	74	defer	defer	VERB
ftr-459	322	75	to	to	ADP
ftr-459	322	76	the	the	DET
ftr-459	322	77	legal	legal	ADJ
ftr-459	322	78	conclusions	conclusion	NOUN
ftr-459	322	79	of	of	ADP
ftr-459	322	80	the	the	DET
ftr-459	322	81	tax	tax	NOUN
ftr-459	322	82	court	court	NOUN
ftr-459	322	83	,	,	PUNCT
ftr-459	322	84	whose	whose	DET
ftr-459	322	85	decisions	decision	NOUN
ftr-459	322	86	are	be	AUX
ftr-459	322	87	reviewable	reviewable	ADJ
ftr-459	322	88	by	by	ADP
ftr-459	322	89	a	a	DET
ftr-459	322	90	court	court	NOUN
ftr-459	322	91	of	of	ADP
ftr-459	322	92	appeals	appeal	NOUN
ftr-459	322	93	in	in	ADP
ftr-459	322	94	the	the	DET
ftr-459	322	95	same	same	ADJ
ftr-459	322	96	manner	manner	NOUN
ftr-459	322	97	and	and	CCONJ
ftr-459	322	98	to	to	ADP
ftr-459	322	99	the	the	DET
ftr-459	322	100	same	same	ADJ
ftr-459	322	101	extent	extent	NOUN
ftr-459	322	102	as	as	SCONJ
ftr-459	322	103	decisions	decision	NOUN
ftr-459	322	104	of	of	ADP
ftr-459	322	105	the	the	DET
ftr-459	322	106	federal	federal	ADJ
ftr-459	322	107	district	district	NOUN
ftr-459	322	108	courts	court	NOUN
ftr-459	322	109	in	in	ADP
ftr-459	322	110	civil	civil	ADJ
ftr-459	322	111	actions	action	NOUN
ftr-459	322	112	tried	try	VERB
ftr-459	322	113	without	without	ADP
ftr-459	322	114	a	a	DET
ftr-459	322	115	jury	jury	NOUN
ftr-459	322	116	.	.	PUNCT
ftr-459	323	1	'm	be	AUX
ftr-459	323	2	since	since	SCONJ
ftr-459	323	3	1970	1970	NUM
ftr-459	323	4	,	,	PUNCT
ftr-459	323	5	the	the	DET
ftr-459	323	6	tax	tax	NOUN
ftr-459	323	7	court	court	NOUN
ftr-459	323	8	has	have	VERB
ftr-459	323	9	"	"	PUNCT
ftr-459	323	10	follow[ed	follow[ed	PROPN
ftr-459	323	11	]	]	X
ftr-459	323	12	a	a	DET
ftr-459	323	13	court	court	NOUN
ftr-459	323	14	of	of	ADP
ftr-459	323	15	appeals	appeal	NOUN
ftr-459	323	16	decision	decision	NOUN
ftr-459	323	17	which	which	PRON
ftr-459	323	18	is	be	AUX
ftr-459	323	19	squarely	squarely	ADV
ftr-459	323	20	in	in	ADP
ftr-459	323	21	point	point	NOUN
ftr-459	323	22	where	where	SCONJ
ftr-459	323	23	appeal	appeal	NOUN
ftr-459	323	24	...	...	PUNCT
ftr-459	323	25	lies	lie	VERB
ftr-459	323	26	to	to	ADP
ftr-459	323	27	that	that	DET
ftr-459	323	28	court	court	NOUN
ftr-459	323	29	of	of	ADP
ftr-459	323	30	appeals	appeal	NOUN
ftr-459	323	31	and	and	CCONJ
ftr-459	323	32	to	to	ADP
ftr-459	323	33	that	that	DET
ftr-459	323	34	court	court	NOUN
ftr-459	323	35	alone	alone	ADV
ftr-459	323	36	.	.	PUNCT
ftr-459	324	1	67	67	NUM
ftr-459	324	2	under	under	ADP
ftr-459	324	3	this	this	DET
ftr-459	324	4	rule	rule	NOUN
ftr-459	324	5	,	,	PUNCT
ftr-459	324	6	the	the	DET
ftr-459	324	7	tax	tax	NOUN
ftr-459	324	8	court	court	NOUN
ftr-459	324	9	sometimes	sometimes	ADV
ftr-459	324	10	issues	issue	VERB
ftr-459	324	11	inconsistent	inconsistent	ADJ
ftr-459	324	12	decisions	decision	NOUN
ftr-459	324	13	.	.	PUNCT
ftr-459	325	1	thus	thus	ADV
ftr-459	325	2	,	,	PUNCT
ftr-459	325	3	at	at	ADP
ftr-459	325	4	the	the	DET
ftr-459	325	5	trial	trial	NOUN
ftr-459	325	6	court	court	NOUN
ftr-459	325	7	level	level	NOUN
ftr-459	325	8	,	,	PUNCT
ftr-459	325	9	taxpayers	taxpayer	NOUN
ftr-459	325	10	have	have	VERB
ftr-459	325	11	the	the	DET
ftr-459	325	12	choice	choice	NOUN
ftr-459	325	13	of	of	ADP
ftr-459	325	14	a	a	DET
ftr-459	325	15	specialized	specialized	ADJ
ftr-459	325	16	article	article	NOUN
ftr-459	325	17	i	i	PROPN
ftr-459	325	18	court	court	PROPN
ftr-459	325	19	,	,	PUNCT
ftr-459	325	20	a	a	DET
ftr-459	325	21	semi	semi	ADJ
ftr-459	325	22	-	-	ADJ
ftr-459	325	23	specialized	specialized	ADJ
ftr-459	325	24	article	article	NOUN
ftr-459	325	25	i	i	PROPN
ftr-459	325	26	court	court	NOUN
ftr-459	325	27	,	,	PUNCT
ftr-459	325	28	or	or	CCONJ
ftr-459	325	29	a	a	DET
ftr-459	325	30	generalist	generalist	ADJ
ftr-459	325	31	article	article	NOUN
ftr-459	325	32	iii	iii	NUM
ftr-459	325	33	court	court	NOUN
ftr-459	325	34	.	.	PUNCT
ftr-459	326	1	most	most	ADJ
ftr-459	326	2	tax	tax	NOUN
ftr-459	326	3	cases	case	NOUN
ftr-459	326	4	go	go	VERB
ftr-459	326	5	to	to	ADP
ftr-459	326	6	the	the	DET
ftr-459	326	7	specialized	specialized	ADJ
ftr-459	326	8	court	court	NOUN
ftr-459	326	9	,	,	PUNCT
ftr-459	326	10	which	which	PRON
ftr-459	326	11	has	have	VERB
ftr-459	326	12	a	a	DET
ftr-459	326	13	specialized	specialized	ADJ
ftr-459	326	14	bar	bar	NOUN
ftr-459	326	15	and	and	CCONJ
ftr-459	326	16	its	its	PRON
ftr-459	326	17	own	own	ADJ
ftr-459	326	18	procedures	procedure	NOUN
ftr-459	326	19	.	.	PUNCT
ftr-459	327	1	that	that	PRON
ftr-459	327	2	is	be	AUX
ftr-459	327	3	,	,	PUNCT
ftr-459	327	4	at	at	ADP
ftr-459	327	5	the	the	DET
ftr-459	327	6	trial	trial	NOUN
ftr-459	327	7	level	level	NOUN
ftr-459	327	8	,	,	PUNCT
ftr-459	327	9	most	most	ADJ
ftr-459	327	10	tax	tax	NOUN
ftr-459	327	11	cases	case	NOUN
ftr-459	327	12	are	be	AUX
ftr-459	327	13	argued	argue	VERB
ftr-459	327	14	and	and	CCONJ
ftr-459	327	15	decided	decide	VERB
ftr-459	327	16	by	by	ADP
ftr-459	327	17	specialists	specialist	NOUN
ftr-459	327	18	in	in	ADP
ftr-459	327	19	the	the	DET
ftr-459	327	20	field	field	NOUN
ftr-459	327	21	.	.	PUNCT
ftr-459	328	1	while	while	SCONJ
ftr-459	328	2	these	these	DET
ftr-459	328	3	specialists	specialist	NOUN
ftr-459	328	4	have	have	VERB
ftr-459	328	5	expertise	expertise	NOUN
ftr-459	328	6	in	in	ADP
ftr-459	328	7	the	the	DET
ftr-459	328	8	tax	tax	NOUN
ftr-459	328	9	law	law	NOUN
ftr-459	328	10	,	,	PUNCT
ftr-459	328	11	they	they	PRON
ftr-459	328	12	may	may	AUX
ftr-459	328	13	not	not	PART
ftr-459	328	14	be	be	AUX
ftr-459	328	15	aware	aware	ADJ
ftr-459	328	16	of	of	ADP
ftr-459	328	17	developments	development	NOUN
ftr-459	328	18	in	in	ADP
ftr-459	328	19	administrative	administrative	ADJ
ftr-459	328	20	law	law	NOUN
ftr-459	328	21	generally	generally	ADV
ftr-459	328	22	.	.	PUNCT
ftr-459	329	1	all	all	DET
ftr-459	329	2	appeals	appeal	NOUN
ftr-459	329	3	of	of	ADP
ftr-459	329	4	tax	tax	NOUN
ftr-459	329	5	decisions	decision	NOUN
ftr-459	329	6	go	go	VERB
ftr-459	329	7	to	to	ADP
ftr-459	329	8	an	an	DET
ftr-459	329	9	article	article	NOUN
ftr-459	329	10	iii	iii	NUM
ftr-459	329	11	court	court	NOUN
ftr-459	329	12	,	,	PUNCT
ftr-459	329	13	although	although	SCONJ
ftr-459	329	14	one	one	NUM
ftr-459	329	15	of	of	ADP
ftr-459	329	16	those	those	DET
ftr-459	329	17	appellate	appellate	ADJ
ftr-459	329	18	courts	court	NOUN
ftr-459	329	19	,	,	PUNCT
ftr-459	329	20	the	the	DET
ftr-459	329	21	court	court	NOUN
ftr-459	329	22	of	of	ADP
ftr-459	329	23	appeals	appeal	NOUN
ftr-459	329	24	for	for	ADP
ftr-459	329	25	the	the	DET
ftr-459	329	26	federal	federal	ADJ
ftr-459	329	27	circuit	circuit	NOUN
ftr-459	329	28	,	,	PUNCT
ftr-459	329	29	has	have	VERB
ftr-459	329	30	a	a	DET
ftr-459	329	31	somewhat	somewhat	ADV
ftr-459	329	32	specialized	specialized	ADJ
ftr-459	329	33	jurisdiction	jurisdiction	NOUN
ftr-459	329	34	.	.	PUNCT
ftr-459	330	1	i.	i.	PROPN
ftr-459	330	2	the	the	DET
ftr-459	330	3	chevron	chevron	PROPN
ftr-459	330	4	doctrine	doctrine	PROPN
ftr-459	330	5	a.	a.	NOUN
ftr-459	330	6	development	development	NOUN
ftr-459	330	7	of	of	ADP
ftr-459	330	8	the	the	DET
ftr-459	330	9	doctrine	doctrine	NOUN
ftr-459	330	10	whatever	whatever	PRON
ftr-459	330	11	the	the	DET
ftr-459	330	12	judicial	judicial	ADJ
ftr-459	330	13	forum	forum	PROPN
ftr-459	330	14	,	,	PUNCT
ftr-459	330	15	tax	tax	NOUN
ftr-459	330	16	cases	case	NOUN
ftr-459	330	17	,	,	PUNCT
ftr-459	330	18	like	like	ADP
ftr-459	330	19	other	other	ADJ
ftr-459	330	20	cases	case	NOUN
ftr-459	330	21	reviewing	review	VERB
ftr-459	330	22	administrative	administrative	ADJ
ftr-459	330	23	agencies	agency	NOUN
ftr-459	330	24	,	,	PUNCT
ftr-459	330	25	have	have	AUX
ftr-459	330	26	distinguished	distinguish	VERB
ftr-459	330	27	between	between	ADP
ftr-459	330	28	interpretive	interpretive	ADJ
ftr-459	330	29	and	and	CCONJ
ftr-459	330	30	legisla63	legisla63	NOUN
ftr-459	330	31	.	.	PUNCT
ftr-459	331	1	"	"	PUNCT
ftr-459	331	2	a	a	DET
ftr-459	331	3	favorable	favorable	ADJ
ftr-459	331	4	precedent	precedent	NOUN
ftr-459	331	5	in	in	ADP
ftr-459	331	6	the	the	DET
ftr-459	331	7	federal	federal	ADJ
ftr-459	331	8	circuit	circuit	NOUN
ftr-459	331	9	enables	enable	VERB
ftr-459	331	10	all	all	DET
ftr-459	331	11	subsequent	subsequent	ADJ
ftr-459	331	12	taxpayers	taxpayer	NOUN
ftr-459	331	13	,	,	PUNCT
ftr-459	331	14	by	by	ADP
ftr-459	331	15	routing	route	VERB
ftr-459	331	16	their	their	PRON
ftr-459	331	17	cases	case	NOUN
ftr-459	331	18	to	to	ADP
ftr-459	331	19	the	the	DET
ftr-459	331	20	claims	claim	NOUN
ftr-459	331	21	court	court	NOUN
ftr-459	331	22	,	,	PUNCT
ftr-459	331	23	to	to	PART
ftr-459	331	24	prevent	prevent	VERB
ftr-459	331	25	a	a	DET
ftr-459	331	26	conflict	conflict	NOUN
ftr-459	331	27	among	among	ADP
ftr-459	331	28	the	the	DET
ftr-459	331	29	circuits	circuit	NOUN
ftr-459	331	30	.	.	PUNCT
ftr-459	331	31	"	"	PUNCT
ftr-459	331	32	bittker	bittker	PROPN
ftr-459	331	33	&	&	CCONJ
ftr-459	331	34	lokken	lokken	PROPN
ftr-459	331	35	,	,	PUNCT
ftr-459	331	36	supra	supra	PROPN
ftr-459	331	37	note	note	PROPN
ftr-459	331	38	44	44	NUM
ftr-459	331	39	,	,	PUNCT
ftr-459	331	40	115.7	115.7	NUM
ftr-459	331	41	,	,	PUNCT
ftr-459	331	42	at	at	ADP
ftr-459	331	43	115	115	NUM
ftr-459	331	44	-	-	SYM
ftr-459	331	45	60	60	NUM
ftr-459	331	46	.	.	PUNCT
ftr-459	331	47	64	64	NUM
ftr-459	331	48	.	.	PUNCT
ftr-459	332	1	see	see	VERB
ftr-459	332	2	28	28	NUM
ftr-459	332	3	u.s.c	u.s.c	ADJ
ftr-459	332	4	.	.	PUNCT
ftr-459	333	1	§	§	PROPN
ftr-459	333	2	1295	1295	NUM
ftr-459	333	3	(	(	PUNCT
ftr-459	333	4	1988	1988	NUM
ftr-459	333	5	&	&	CCONJ
ftr-459	333	6	supp	supp	PROPN
ftr-459	333	7	.	.	PUNCT
ftr-459	333	8	1994	1994	NUM
ftr-459	333	9	)	)	PUNCT
ftr-459	333	10	.	.	PUNCT
ftr-459	334	1	some	some	PRON
ftr-459	334	2	of	of	ADP
ftr-459	334	3	the	the	DET
ftr-459	334	4	judges	judge	NOUN
ftr-459	334	5	on	on	ADP
ftr-459	334	6	the	the	DET
ftr-459	334	7	federal	federal	ADJ
ftr-459	334	8	circuit	circuit	NOUN
ftr-459	334	9	have	have	VERB
ftr-459	334	10	tax	tax	NOUN
ftr-459	334	11	backgrounds	background	NOUN
ftr-459	334	12	.	.	PUNCT
ftr-459	335	1	tax	tax	NOUN
ftr-459	335	2	section	section	NOUN
ftr-459	335	3	,	,	PUNCT
ftr-459	335	4	executive	executive	ADJ
ftr-459	335	5	comm	comm	NOUN
ftr-459	335	6	.	.	PUNCT
ftr-459	336	1	of	of	ADP
ftr-459	336	2	new	new	PROPN
ftr-459	336	3	york	york	PROPN
ftr-459	336	4	state	state	PROPN
ftr-459	336	5	bar	bar	PROPN
ftr-459	336	6	ass'n	ass'n	PROPN
ftr-459	336	7	,	,	PUNCT
ftr-459	336	8	supra	supra	ADJ
ftr-459	336	9	note	note	NOUN
ftr-459	336	10	54	54	NUM
ftr-459	336	11	,	,	PUNCT
ftr-459	336	12	at	at	ADP
ftr-459	336	13	827	827	NUM
ftr-459	336	14	.	.	PUNCT
ftr-459	336	15	65	65	NUM
ftr-459	336	16	.	.	PUNCT
ftr-459	337	1	irc	irc	PROPN
ftr-459	337	2	§	§	PROPN
ftr-459	337	3	7482(b	7482(b	PROPN
ftr-459	337	4	)	)	PUNCT
ftr-459	337	5	.	.	PUNCT
ftr-459	338	1	66	66	NUM
ftr-459	338	2	.	.	PUNCT
ftr-459	339	1	irc	irc	PROPN
ftr-459	339	2	§	§	PROPN
ftr-459	339	3	7482(a)(1	7482(a)(1	NOUN
ftr-459	339	4	)	)	PUNCT
ftr-459	339	5	.	.	PUNCT
ftr-459	340	1	67	67	NUM
ftr-459	340	2	.	.	PUNCT
ftr-459	341	1	golsen	golsen	PROPN
ftr-459	341	2	v.	v.	PROPN
ftr-459	341	3	commissioner	commissioner	PROPN
ftr-459	341	4	,	,	PUNCT
ftr-459	341	5	54	54	NUM
ftr-459	341	6	t.c	t.c	PROPN
ftr-459	341	7	.	.	PROPN
ftr-459	341	8	742	742	NUM
ftr-459	341	9	,	,	PUNCT
ftr-459	341	10	757	757	NUM
ftr-459	341	11	(	(	PUNCT
ftr-459	341	12	1970	1970	NUM
ftr-459	341	13	)	)	PUNCT
ftr-459	341	14	,	,	PUNCT
ftr-459	341	15	aff'd	aff'd	NOUN
ftr-459	341	16	,	,	PUNCT
ftr-459	341	17	445	445	NUM
ftr-459	341	18	f.2d	f.2d	NOUN
ftr-459	341	19	985	985	NUM
ftr-459	341	20	(	(	PUNCT
ftr-459	341	21	10th	10th	ADJ
ftr-459	341	22	cir	cir	NOUN
ftr-459	341	23	.	.	PROPN
ftr-459	341	24	1971	1971	NUM
ftr-459	341	25	)	)	PUNCT
ftr-459	341	26	,	,	PUNCT
ftr-459	341	27	cert	cert	PROPN
ftr-459	341	28	.	.	PUNCT
ftr-459	342	1	denied	deny	VERB
ftr-459	342	2	,	,	PUNCT
ftr-459	342	3	404	404	NUM
ftr-459	342	4	u.s	u.s	PROPN
ftr-459	342	5	.	.	PROPN
ftr-459	342	6	940	940	NUM
ftr-459	342	7	(	(	PUNCT
ftr-459	342	8	1971	1971	NUM
ftr-459	342	9	)	)	PUNCT
ftr-459	342	10	.	.	PUNCT
ftr-459	343	1	the	the	DET
ftr-459	343	2	tax	tax	NOUN
ftr-459	343	3	court	court	NOUN
ftr-459	343	4	does	do	AUX
ftr-459	343	5	not	not	PART
ftr-459	343	6	follow	follow	VERB
ftr-459	343	7	the	the	DET
ftr-459	343	8	golsen	golsen	ADJ
ftr-459	343	9	rule	rule	NOUN
ftr-459	343	10	if	if	SCONJ
ftr-459	343	11	it	it	PRON
ftr-459	343	12	believes	believe	VERB
ftr-459	343	13	the	the	DET
ftr-459	343	14	appellate	appellate	ADJ
ftr-459	343	15	decision	decision	NOUN
ftr-459	343	16	has	have	AUX
ftr-459	343	17	been	be	AUX
ftr-459	343	18	outmoded	outmode	VERB
ftr-459	343	19	by	by	ADP
ftr-459	343	20	intervening	intervene	VERB
ftr-459	343	21	judicial	judicial	ADJ
ftr-459	343	22	development	development	NOUN
ftr-459	343	23	or	or	CCONJ
ftr-459	343	24	is	be	AUX
ftr-459	343	25	not	not	PART
ftr-459	343	26	squarely	squarely	ADV
ftr-459	343	27	in	in	ADP
ftr-459	343	28	point	point	NOUN
ftr-459	343	29	.	.	PUNCT
ftr-459	344	1	see	see	VERB
ftr-459	344	2	delta	delta	PROPN
ftr-459	344	3	metalforming	metalforming	PROPN
ftr-459	344	4	co.	co.	PROPN
ftr-459	345	1	v.	v.	PROPN
ftr-459	345	2	commissioner	commissioner	PROPN
ftr-459	345	3	,	,	PUNCT
ftr-459	345	4	37	37	NUM
ftr-459	345	5	t.c	t.c	PROPN
ftr-459	345	6	.	.	PROPN
ftr-459	345	7	memo	memo	NOUN
ftr-459	345	8	(	(	PUNCT
ftr-459	345	9	cch	cch	NOUN
ftr-459	345	10	)	)	PUNCT
ftr-459	345	11	1485	1485	NUM
ftr-459	345	12	,	,	PUNCT
ftr-459	345	13	1488	1488	NUM
ftr-459	345	14	-	-	SYM
ftr-459	345	15	89	89	NUM
ftr-459	345	16	,	,	PUNCT
ftr-459	345	17	t.c	t.c	PROPN
ftr-459	345	18	.	.	PROPN
ftr-459	345	19	memo	memo	NOUN
ftr-459	345	20	(	(	PUNCT
ftr-459	345	21	p	p	NOUN
ftr-459	345	22	-	-	PUNCT
ftr-459	345	23	h	h	NOUN
ftr-459	345	24	)	)	PUNCT
ftr-459	345	25	j	j	NOUN
ftr-459	345	26	78,354	78,354	NUM
ftr-459	345	27	(	(	PUNCT
ftr-459	345	28	1978	1978	NUM
ftr-459	345	29	)	)	PUNCT
ftr-459	345	30	,	,	PUNCT
ftr-459	345	31	aff'd	aff'd	NOUN
ftr-459	345	32	,	,	PUNCT
ftr-459	345	33	632	632	NUM
ftr-459	345	34	f.2d	f.2d	NOUN
ftr-459	345	35	442	442	NUM
ftr-459	345	36	(	(	PUNCT
ftr-459	345	37	5th	5th	ADJ
ftr-459	345	38	cir	cir	NOUN
ftr-459	345	39	.	.	PUNCT
ftr-459	345	40	1980	1980	NUM
ftr-459	345	41	)	)	PUNCT
ftr-459	345	42	,	,	PUNCT
ftr-459	345	43	cert	cert	PROPN
ftr-459	345	44	.	.	PUNCT
ftr-459	346	1	denied	deny	VERB
ftr-459	346	2	,	,	PUNCT
ftr-459	346	3	455	455	NUM
ftr-459	346	4	u.s	u.s	PROPN
ftr-459	346	5	.	.	PROPN
ftr-459	346	6	906	906	NUM
ftr-459	346	7	(	(	PUNCT
ftr-459	346	8	1982	1982	NUM
ftr-459	346	9	)	)	PUNCT
ftr-459	346	10	;	;	PUNCT
ftr-459	346	11	kent	kent	PROPN
ftr-459	346	12	v.	v.	PROPN
ftr-459	346	13	commissioner	commissioner	PROPN
ftr-459	346	14	,	,	PUNCT
ftr-459	346	15	61	61	NUM
ftr-459	346	16	t.c	t.c	PROPN
ftr-459	346	17	.	.	PROPN
ftr-459	346	18	133	133	NUM
ftr-459	346	19	(	(	PUNCT
ftr-459	346	20	1973	1973	NUM
ftr-459	346	21	)	)	PUNCT
ftr-459	346	22	.	.	PUNCT
ftr-459	347	1	[	[	X
ftr-459	347	2	'	'	PUNCT
ftr-459	347	3	vol	vol	NOUN
ftr-459	347	4	.	.	PUNCT
ftr-459	347	5	3:2	3:2	NUM
ftr-459	347	6	muffled	muffled	ADJ
ftr-459	347	7	chevron	chevron	NOUN
ftr-459	347	8	:	:	PUNCT
ftr-459	347	9	judicial	judicial	ADJ
ftr-459	347	10	review	review	NOUN
ftr-459	347	11	of	of	ADP
ftr-459	347	12	tar	tar	NOUN
ftr-459	347	13	regulations	regulation	NOUN
ftr-459	347	14	tive	tive	PROPN
ftr-459	347	15	regulations	regulation	NOUN
ftr-459	347	16	and	and	CCONJ
ftr-459	347	17	afforded	afford	VERB
ftr-459	347	18	less	less	ADJ
ftr-459	347	19	deference	deference	NOUN
ftr-459	347	20	to	to	ADP
ftr-459	347	21	the	the	DET
ftr-459	347	22	former	former	NOUN
ftr-459	347	23	.	.	PUNCT
ftr-459	348	1	some	some	DET
ftr-459	348	2	commentators	commentator	NOUN
ftr-459	348	3	on	on	ADP
ftr-459	348	4	chevron	chevron	NOUN
ftr-459	348	5	,	,	PUNCT
ftr-459	348	6	however	however	ADV
ftr-459	348	7	,	,	PUNCT
ftr-459	348	8	have	have	AUX
ftr-459	348	9	read	read	VERB
ftr-459	348	10	that	that	DET
ftr-459	348	11	case	case	NOUN
ftr-459	348	12	as	as	ADP
ftr-459	348	13	eviscerating	eviscerate	VERB
ftr-459	348	14	this	this	DET
ftr-459	348	15	traditional	traditional	ADJ
ftr-459	348	16	distinction	distinction	NOUN
ftr-459	348	17	and	and	CCONJ
ftr-459	348	18	substituting	substitute	VERB
ftr-459	348	19	for	for	ADP
ftr-459	348	20	it	it	PRON
ftr-459	348	21	a	a	DET
ftr-459	348	22	distinction	distinction	NOUN
ftr-459	348	23	between	between	ADP
ftr-459	348	24	clear	clear	ADJ
ftr-459	348	25	and	and	CCONJ
ftr-459	348	26	ambiguous	ambiguous	ADJ
ftr-459	348	27	statutes	statute	NOUN
ftr-459	348	28	.	.	PUNCT
ftr-459	349	1	the	the	DET
ftr-459	349	2	court	court	NOUN
ftr-459	349	3	in	in	ADP
ftr-459	349	4	chevron	chevron	PROPN
ftr-459	349	5	upheld	uphold	VERB
ftr-459	349	6	a	a	DET
ftr-459	349	7	legislative	legislative	ADJ
ftr-459	349	8	regulation	regulation	NOUN
ftr-459	349	9	of	of	ADP
ftr-459	349	10	the	the	DET
ftr-459	349	11	environmental	environmental	PROPN
ftr-459	349	12	protection	protection	PROPN
ftr-459	349	13	agency	agency	PROPN
ftr-459	349	14	that	that	PRON
ftr-459	349	15	permitted	permit	VERB
ftr-459	349	16	a	a	DET
ftr-459	349	17	plant	plant	NOUN
ftr-459	349	18	-	-	PUNCT
ftr-459	349	19	wide	wide	ADJ
ftr-459	349	20	definition	definition	NOUN
ftr-459	349	21	for	for	ADP
ftr-459	349	22	stationary	stationary	ADJ
ftr-459	349	23	sources	source	NOUN
ftr-459	349	24	of	of	ADP
ftr-459	349	25	air	air	NOUN
ftr-459	349	26	pollution	pollution	NOUN
ftr-459	349	27	,	,	PUNCT
ftr-459	349	28	even	even	ADV
ftr-459	349	29	though	though	SCONJ
ftr-459	349	30	this	this	DET
ftr-459	349	31	definition	definition	NOUN
ftr-459	349	32	changed	change	VERB
ftr-459	349	33	the	the	DET
ftr-459	349	34	policy	policy	NOUN
ftr-459	349	35	of	of	ADP
ftr-459	349	36	the	the	DET
ftr-459	349	37	previous	previous	ADJ
ftr-459	349	38	administration	administration	NOUN
ftr-459	349	39	and	and	CCONJ
ftr-459	349	40	made	make	VERB
ftr-459	349	41	it	it	PRON
ftr-459	349	42	far	far	ADV
ftr-459	349	43	easier	easy	ADJ
ftr-459	349	44	to	to	PART
ftr-459	349	45	satisfy	satisfy	VERB
ftr-459	349	46	environmental	environmental	ADJ
ftr-459	349	47	standards	standard	NOUN
ftr-459	349	48	.	.	PUNCT
ftr-459	350	1	6s	6s	NOUN
ftr-459	350	2	the	the	DET
ftr-459	350	3	court	court	NOUN
ftr-459	350	4	observed	observe	VERB
ftr-459	350	5	:	:	PUNCT
ftr-459	350	6	first	first	ADV
ftr-459	350	7	,	,	PUNCT
ftr-459	350	8	always	always	ADV
ftr-459	350	9	,	,	PUNCT
ftr-459	350	10	is	be	AUX
ftr-459	350	11	the	the	DET
ftr-459	350	12	question	question	NOUN
ftr-459	350	13	whether	whether	SCONJ
ftr-459	350	14	congress	congress	PROPN
ftr-459	350	15	has	have	AUX
ftr-459	350	16	directly	directly	ADV
ftr-459	350	17	spoken	speak	VERB
ftr-459	350	18	to	to	ADP
ftr-459	350	19	the	the	DET
ftr-459	350	20	precise	precise	ADJ
ftr-459	350	21	question	question	NOUN
ftr-459	350	22	at	at	ADP
ftr-459	350	23	issue	issue	NOUN
ftr-459	350	24	.	.	PUNCT
ftr-459	351	1	if	if	SCONJ
ftr-459	351	2	the	the	DET
ftr-459	351	3	intent	intent	NOUN
ftr-459	351	4	of	of	ADP
ftr-459	351	5	congress	congress	PROPN
ftr-459	351	6	is	be	AUX
ftr-459	351	7	clear	clear	ADJ
ftr-459	351	8	,	,	PUNCT
ftr-459	351	9	that	that	PRON
ftr-459	351	10	is	be	AUX
ftr-459	351	11	the	the	DET
ftr-459	351	12	end	end	NOUN
ftr-459	351	13	of	of	ADP
ftr-459	351	14	the	the	DET
ftr-459	351	15	matter	matter	NOUN
ftr-459	351	16	;	;	PUNCT
ftr-459	351	17	for	for	ADP
ftr-459	351	18	the	the	DET
ftr-459	351	19	court	court	NOUN
ftr-459	351	20	,	,	PUNCT
ftr-459	351	21	as	as	ADV
ftr-459	351	22	well	well	ADV
ftr-459	351	23	as	as	ADP
ftr-459	351	24	the	the	DET
ftr-459	351	25	agency	agency	NOUN
ftr-459	351	26	,	,	PUNCT
ftr-459	351	27	must	must	AUX
ftr-459	351	28	give	give	VERB
ftr-459	351	29	effect	effect	NOUN
ftr-459	351	30	to	to	ADP
ftr-459	351	31	the	the	DET
ftr-459	351	32	unambiguously	unambiguously	ADV
ftr-459	351	33	expressed	express	VERB
ftr-459	351	34	intent	intent	NOUN
ftr-459	351	35	of	of	ADP
ftr-459	351	36	congress	congress	PROPN
ftr-459	351	37	.	.	PUNCT
ftr-459	352	1	if	if	SCONJ
ftr-459	352	2	,	,	PUNCT
ftr-459	352	3	however	however	ADV
ftr-459	352	4	,	,	PUNCT
ftr-459	352	5	the	the	DET
ftr-459	352	6	court	court	NOUN
ftr-459	352	7	determines	determine	VERB
ftr-459	352	8	congress	congress	PROPN
ftr-459	352	9	has	have	AUX
ftr-459	352	10	not	not	PART
ftr-459	352	11	directly	directly	ADV
ftr-459	352	12	addressed	address	VERB
ftr-459	352	13	the	the	DET
ftr-459	352	14	precise	precise	ADJ
ftr-459	352	15	question	question	NOUN
ftr-459	352	16	at	at	ADP
ftr-459	352	17	issue	issue	NOUN
ftr-459	352	18	,	,	PUNCT
ftr-459	352	19	the	the	DET
ftr-459	352	20	court	court	NOUN
ftr-459	352	21	does	do	AUX
ftr-459	352	22	not	not	PART
ftr-459	352	23	simply	simply	ADV
ftr-459	352	24	impose	impose	VERB
ftr-459	352	25	its	its	PRON
ftr-459	352	26	own	own	ADJ
ftr-459	352	27	construction	construction	NOUN
ftr-459	352	28	on	on	ADP
ftr-459	352	29	the	the	DET
ftr-459	352	30	statute	statute	NOUN
ftr-459	352	31	,	,	PUNCT
ftr-459	352	32	as	as	SCONJ
ftr-459	352	33	would	would	AUX
ftr-459	352	34	be	be	AUX
ftr-459	352	35	necessary	necessary	ADJ
ftr-459	352	36	in	in	ADP
ftr-459	352	37	the	the	DET
ftr-459	352	38	absence	absence	NOUN
ftr-459	352	39	of	of	ADP
ftr-459	352	40	an	an	DET
ftr-459	352	41	administrative	administrative	ADJ
ftr-459	352	42	interpretation	interpretation	NOUN
ftr-459	352	43	.	.	PUNCT
ftr-459	353	1	rather	rather	ADV
ftr-459	353	2	if	if	SCONJ
ftr-459	353	3	the	the	DET
ftr-459	353	4	statute	statute	NOUN
ftr-459	353	5	is	be	AUX
ftr-459	353	6	silent	silent	ADJ
ftr-459	353	7	or	or	CCONJ
ftr-459	353	8	ambiguous	ambiguous	ADJ
ftr-459	353	9	with	with	ADP
ftr-459	353	10	respect	respect	NOUN
ftr-459	353	11	to	to	ADP
ftr-459	353	12	the	the	DET
ftr-459	353	13	specific	specific	ADJ
ftr-459	353	14	issue	issue	NOUN
ftr-459	353	15	,	,	PUNCT
ftr-459	353	16	the	the	DET
ftr-459	353	17	question	question	NOUN
ftr-459	353	18	for	for	ADP
ftr-459	353	19	the	the	DET
ftr-459	353	20	court	court	NOUN
ftr-459	353	21	is	be	AUX
ftr-459	353	22	whether	whether	SCONJ
ftr-459	353	23	the	the	DET
ftr-459	353	24	agency	agency	NOUN
ftr-459	353	25	's	's	PART
ftr-459	353	26	answer	answer	NOUN
ftr-459	353	27	is	be	AUX
ftr-459	353	28	based	base	VERB
ftr-459	353	29	on	on	ADP
ftr-459	353	30	a	a	DET
ftr-459	353	31	permissible	permissible	ADJ
ftr-459	353	32	construction	construction	NOUN
ftr-459	353	33	of	of	ADP
ftr-459	353	34	the	the	DET
ftr-459	353	35	statute	statute	NOUN
ftr-459	353	36	....	....	PUNCT
ftr-459	354	1	sometimes	sometimes	ADV
ftr-459	354	2	the	the	DET
ftr-459	354	3	legislative	legislative	ADJ
ftr-459	354	4	delegation	delegation	NOUN
ftr-459	354	5	[	[	X
ftr-459	354	6	to	to	PART
ftr-459	354	7	interpret	interpret	VERB
ftr-459	354	8	the	the	DET
ftr-459	354	9	statute	statute	NOUN
ftr-459	354	10	]	]	X
ftr-459	354	11	...	...	PUNCT
ftr-459	354	12	is	be	AUX
ftr-459	354	13	implicit	implicit	ADJ
ftr-459	354	14	rather	rather	ADV
ftr-459	354	15	than	than	ADP
ftr-459	354	16	explicit	explicit	ADJ
ftr-459	354	17	.	.	PUNCT
ftr-459	355	1	in	in	ADP
ftr-459	355	2	such	such	DET
ftr-459	355	3	a	a	DET
ftr-459	355	4	case	case	NOUN
ftr-459	355	5	,	,	PUNCT
ftr-459	355	6	a	a	DET
ftr-459	355	7	court	court	NOUN
ftr-459	355	8	may	may	AUX
ftr-459	355	9	not	not	PART
ftr-459	355	10	substitute	substitute	VERB
ftr-459	355	11	its	its	PRON
ftr-459	355	12	own	own	ADJ
ftr-459	355	13	construction	construction	NOUN
ftr-459	355	14	of	of	ADP
ftr-459	355	15	a	a	DET
ftr-459	355	16	statutory	statutory	ADJ
ftr-459	355	17	provision	provision	NOUN
ftr-459	355	18	for	for	ADP
ftr-459	355	19	a	a	DET
ftr-459	355	20	reasonable	reasonable	ADJ
ftr-459	355	21	interpretation	interpretation	NOUN
ftr-459	355	22	made	make	VERB
ftr-459	355	23	by	by	ADP
ftr-459	355	24	the	the	DET
ftr-459	355	25	administrator	administrator	NOUN
ftr-459	355	26	of	of	ADP
ftr-459	355	27	an	an	DET
ftr-459	355	28	agency	agency	NOUN
ftr-459	355	29	.	.	PUNCT
ftr-459	355	30	'	'	PUNCT
ftr-459	356	1	according	accord	VERB
ftr-459	356	2	to	to	ADP
ftr-459	356	3	the	the	DET
ftr-459	356	4	chevron	chevron	PROPN
ftr-459	356	5	opinion	opinion	NOUN
ftr-459	356	6	,	,	PUNCT
ftr-459	356	7	a	a	DET
ftr-459	356	8	court	court	NOUN
ftr-459	356	9	should	should	AUX
ftr-459	356	10	use	use	VERB
ftr-459	356	11	"	"	PUNCT
ftr-459	356	12	traditional	traditional	ADJ
ftr-459	356	13	tools	tool	NOUN
ftr-459	356	14	of	of	ADP
ftr-459	356	15	statutory	statutory	ADJ
ftr-459	356	16	construction	construction	NOUN
ftr-459	356	17	,	,	PUNCT
ftr-459	356	18	"	"	PUNCT
ftr-459	356	19	particularly	particularly	ADV
ftr-459	356	20	legislative	legislative	ADJ
ftr-459	356	21	history	history	NOUN
ftr-459	356	22	,	,	PUNCT
ftr-459	356	23	to	to	PART
ftr-459	356	24	determine	determine	VERB
ftr-459	356	25	68	68	NUM
ftr-459	356	26	.	.	PUNCT
ftr-459	357	1	as	as	ADP
ftr-459	357	2	pierce	pierce	PROPN
ftr-459	357	3	et	et	PROPN
ftr-459	357	4	al	al	PROPN
ftr-459	357	5	.	.	PROPN
ftr-459	357	6	,	,	PUNCT
ftr-459	357	7	supra	supra	PROPN
ftr-459	357	8	note	note	PROPN
ftr-459	357	9	19	19	NUM
ftr-459	357	10	,	,	PUNCT
ftr-459	357	11	at	at	ADP
ftr-459	357	12	350	350	NUM
ftr-459	357	13	.	.	PUNCT
ftr-459	358	1	explain	explain	VERB
ftr-459	358	2	:	:	PUNCT
ftr-459	358	3	the	the	DET
ftr-459	358	4	environmental	environmental	PROPN
ftr-459	358	5	protection	protection	PROPN
ftr-459	358	6	agency	agency	PROPN
ftr-459	358	7	(	(	PUNCT
ftr-459	358	8	epa	epa	PROPN
ftr-459	358	9	)	)	PUNCT
ftr-459	358	10	originally	originally	ADV
ftr-459	358	11	interpreted	interpret	VERB
ftr-459	358	12	,	,	PUNCT
ftr-459	358	13	source	source	NOUN
ftr-459	358	14	'	'	PUNCT
ftr-459	358	15	in	in	ADP
ftr-459	358	16	a	a	DET
ftr-459	358	17	way	way	NOUN
ftr-459	358	18	that	that	PRON
ftr-459	358	19	subjected	subject	VERB
ftr-459	358	20	any	any	DET
ftr-459	358	21	significant	significant	ADJ
ftr-459	358	22	addition	addition	NOUN
ftr-459	358	23	or	or	CCONJ
ftr-459	358	24	modification	modification	NOUN
ftr-459	358	25	of	of	ADP
ftr-459	358	26	a	a	DET
ftr-459	358	27	plant	plant	NOUN
ftr-459	358	28	,	,	PUNCT
ftr-459	358	29	such	such	ADJ
ftr-459	358	30	as	as	ADP
ftr-459	358	31	addition	addition	NOUN
ftr-459	358	32	of	of	ADP
ftr-459	358	33	a	a	DET
ftr-459	358	34	boiler	boiler	NOUN
ftr-459	358	35	,	,	PUNCT
ftr-459	358	36	the	the	DET
ftr-459	358	37	new	new	ADJ
ftr-459	358	38	source	source	NOUN
ftr-459	358	39	review	review	NOUN
ftr-459	358	40	process	process	NOUN
ftr-459	358	41	,	,	PUNCT
ftr-459	358	42	as	as	ADV
ftr-459	358	43	long	long	ADV
ftr-459	358	44	as	as	ADP
ftr-459	358	45	the	the	DET
ftr-459	358	46	addition	addition	NOUN
ftr-459	358	47	or	or	CCONJ
ftr-459	358	48	modification	modification	NOUN
ftr-459	358	49	produced	produce	VERB
ftr-459	358	50	emissions	emission	NOUN
ftr-459	358	51	of	of	ADP
ftr-459	358	52	pollutants	pollutant	NOUN
ftr-459	358	53	above	above	ADP
ftr-459	358	54	a	a	DET
ftr-459	358	55	relatively	relatively	ADV
ftr-459	358	56	low	low	ADJ
ftr-459	358	57	threshold	threshold	NOUN
ftr-459	358	58	.	.	PUNCT
ftr-459	359	1	in	in	ADP
ftr-459	359	2	1981	1981	NUM
ftr-459	359	3	,	,	PUNCT
ftr-459	359	4	epa	epa	PROPN
ftr-459	359	5	changed	change	VERB
ftr-459	359	6	its	its	PRON
ftr-459	359	7	interpretation	interpretation	NOUN
ftr-459	359	8	of	of	ADP
ftr-459	359	9	'	'	PUNCT
ftr-459	359	10	source	source	NOUN
ftr-459	359	11	'	'	PUNCT
ftr-459	359	12	to	to	PART
ftr-459	359	13	refer	refer	VERB
ftr-459	359	14	to	to	ADP
ftr-459	359	15	an	an	DET
ftr-459	359	16	entire	entire	ADJ
ftr-459	359	17	plant	plant	NOUN
ftr-459	359	18	.	.	PUNCT
ftr-459	360	1	under	under	ADP
ftr-459	360	2	this	this	DET
ftr-459	360	3	much	much	ADV
ftr-459	360	4	broader	broad	ADJ
ftr-459	360	5	definition	definition	NOUN
ftr-459	360	6	.	.	PUNCT
ftr-459	361	1	a	a	DET
ftr-459	361	2	company	company	NOUN
ftr-459	361	3	was	be	AUX
ftr-459	361	4	required	require	VERB
ftr-459	361	5	to	to	PART
ftr-459	361	6	go	go	VERB
ftr-459	361	7	through	through	ADP
ftr-459	361	8	the	the	DET
ftr-459	361	9	new	new	ADJ
ftr-459	361	10	source	source	NOUN
ftr-459	361	11	review	review	NOUN
ftr-459	361	12	process	process	NOUN
ftr-459	361	13	only	only	ADV
ftr-459	361	14	if	if	SCONJ
ftr-459	361	15	the	the	DET
ftr-459	361	16	net	net	ADJ
ftr-459	361	17	effect	effect	NOUN
ftr-459	361	18	of	of	ADP
ftr-459	361	19	all	all	DET
ftr-459	361	20	additions	addition	NOUN
ftr-459	361	21	or	or	CCONJ
ftr-459	361	22	changes	change	NOUN
ftr-459	361	23	proposed	propose	VERB
ftr-459	361	24	at	at	ADP
ftr-459	361	25	a	a	DET
ftr-459	361	26	plant	plant	NOUN
ftr-459	361	27	would	would	AUX
ftr-459	361	28	be	be	AUX
ftr-459	361	29	an	an	DET
ftr-459	361	30	increase	increase	NOUN
ftr-459	361	31	in	in	ADP
ftr-459	361	32	emissions	emission	NOUN
ftr-459	361	33	above	above	ADP
ftr-459	361	34	the	the	DET
ftr-459	361	35	specified	specify	VERB
ftr-459	361	36	threshold	threshold	NOUN
ftr-459	361	37	.	.	PUNCT
ftr-459	362	1	69	69	NUM
ftr-459	362	2	.	.	PUNCT
ftr-459	363	1	chevron	chevron	PROPN
ftr-459	363	2	u.s.a	u.s.a	PROPN
ftr-459	363	3	.	.	PROPN
ftr-459	363	4	,	,	PUNCT
ftr-459	363	5	inc	inc	PROPN
ftr-459	363	6	.	.	PROPN
ftr-459	363	7	v.	v.	ADP
ftr-459	363	8	natural	natural	ADJ
ftr-459	363	9	resources	resource	NOUN
ftr-459	363	10	defense	defense	PROPN
ftr-459	363	11	council	council	PROPN
ftr-459	363	12	,	,	PUNCT
ftr-459	363	13	467	467	NUM
ftr-459	363	14	u.s	u.s	PROPN
ftr-459	363	15	.	.	PROPN
ftr-459	363	16	837	837	NUM
ftr-459	363	17	.	.	PUNCT
ftr-459	364	1	84244	84244	NUM
ftr-459	364	2	(	(	PUNCT
ftr-459	364	3	1984	1984	NUM
ftr-459	364	4	)	)	PUNCT
ftr-459	365	1	(	(	PUNCT
ftr-459	365	2	footnotes	footnote	NOUN
ftr-459	365	3	omitted	omit	VERB
ftr-459	365	4	)	)	PUNCT
ftr-459	365	5	.	.	PUNCT
ftr-459	366	1	19961	19961	NUM
ftr-459	366	2	florida	florida	PROPN
ftr-459	366	3	tax	tax	NOUN
ftr-459	366	4	review	review	NOUN
ftr-459	366	5	congressional	congressional	ADJ
ftr-459	366	6	intent	intent	NOUN
ftr-459	366	7	at	at	ADP
ftr-459	366	8	step	step	NOUN
ftr-459	366	9	one7	one7	PROPN
ftr-459	366	10	"	"	PUNCT
ftr-459	366	11	and	and	CCONJ
ftr-459	366	12	defer	defer	VERB
ftr-459	366	13	to	to	ADP
ftr-459	366	14	an	an	DET
ftr-459	366	15	interpretation	interpretation	NOUN
ftr-459	366	16	of	of	ADP
ftr-459	366	17	the	the	DET
ftr-459	366	18	agency	agency	NOUN
ftr-459	366	19	defended	defend	VERB
ftr-459	366	20	on	on	ADP
ftr-459	366	21	any	any	DET
ftr-459	366	22	basis	basis	NOUN
ftr-459	366	23	at	at	ADP
ftr-459	366	24	step	step	NOUN
ftr-459	366	25	two	two	NUM
ftr-459	366	26	.	.	PUNCT
ftr-459	367	1	according	accord	VERB
ftr-459	367	2	to	to	ADP
ftr-459	367	3	one	one	NUM
ftr-459	367	4	commentator	commentator	NOUN
ftr-459	367	5	,	,	PUNCT
ftr-459	367	6	chevron	chevron	PROPN
ftr-459	367	7	made	make	VERB
ftr-459	367	8	"	"	PUNCT
ftr-459	367	9	deference	deference	VERB
ftr-459	367	10	an	an	DET
ftr-459	367	11	all	all	ADV
ftr-459	367	12	-	-	PUNCT
ftr-459	367	13	or	or	CCONJ
ftr-459	367	14	-	-	PUNCT
ftr-459	367	15	nothing	nothing	PRON
ftr-459	367	16	matter	matter	NOUN
ftr-459	367	17	"	"	PUNCT
ftr-459	367	18	by	by	ADP
ftr-459	367	19	transforming	transform	VERB
ftr-459	367	20	"	"	PUNCT
ftr-459	367	21	a	a	DET
ftr-459	367	22	regime	regime	NOUN
ftr-459	367	23	that	that	PRON
ftr-459	367	24	allowed	allow	VERB
ftr-459	367	25	courts	court	NOUN
ftr-459	367	26	to	to	PART
ftr-459	367	27	give	give	VERB
ftr-459	367	28	agencies	agency	NOUN
ftr-459	367	29	deference	deference	NOUN
ftr-459	367	30	along	along	ADP
ftr-459	367	31	a	a	DET
ftr-459	367	32	sliding	slide	VERB
ftr-459	367	33	scale	scale	NOUN
ftr-459	367	34	into	into	ADP
ftr-459	367	35	a	a	DET
ftr-459	367	36	regime	regime	NOUN
ftr-459	367	37	with	with	ADP
ftr-459	367	38	an	an	DET
ftr-459	367	39	on	on	ADP
ftr-459	367	40	/	/	SYM
ftr-459	367	41	off	off	ADP
ftr-459	367	42	switch	switch	NOUN
ftr-459	367	43	.	.	PUNCT
ftr-459	368	1	"	"	PUNCT
ftr-459	368	2	'	'	PUNCT
ftr-459	368	3	"	"	PUNCT
ftr-459	368	4	chevron	chevron	PROPN
ftr-459	368	5	released	release	VERB
ftr-459	368	6	a	a	DET
ftr-459	368	7	storm	storm	NOUN
ftr-459	368	8	of	of	ADP
ftr-459	368	9	comment	comment	NOUN
ftr-459	368	10	,	,	PUNCT
ftr-459	368	11	most	most	ADJ
ftr-459	368	12	of	of	ADP
ftr-459	368	13	it	it	PRON
ftr-459	368	14	critical	critical	ADJ
ftr-459	368	15	.	.	PUNCT
ftr-459	369	1	critics	critic	NOUN
ftr-459	369	2	believed	believe	VERB
ftr-459	369	3	that	that	SCONJ
ftr-459	369	4	a	a	DET
ftr-459	369	5	strong	strong	ADJ
ftr-459	369	6	reading	reading	NOUN
ftr-459	369	7	of	of	ADP
ftr-459	369	8	chevron	chevron	NOUN
ftr-459	369	9	would	would	AUX
ftr-459	369	10	eliminate	eliminate	VERB
ftr-459	369	11	the	the	DET
ftr-459	369	12	category	category	NOUN
ftr-459	369	13	of	of	ADP
ftr-459	369	14	interpretive	interpretive	ADJ
ftr-459	369	15	regulations	regulation	NOUN
ftr-459	369	16	,	,	PUNCT
ftr-459	369	17	the	the	DET
ftr-459	369	18	category	category	NOUN
ftr-459	369	19	in	in	ADP
ftr-459	369	20	which	which	PRON
ftr-459	369	21	courts	court	NOUN
ftr-459	369	22	had	have	AUX
ftr-459	369	23	traditionally	traditionally	ADV
ftr-459	369	24	had	have	VERB
ftr-459	369	25	greater	great	ADJ
ftr-459	369	26	freedom	freedom	NOUN
ftr-459	369	27	to	to	PART
ftr-459	369	28	substitute	substitute	VERB
ftr-459	369	29	their	their	PRON
ftr-459	369	30	judgment	judgment	NOUN
ftr-459	369	31	for	for	ADP
ftr-459	369	32	that	that	PRON
ftr-459	369	33	of	of	ADP
ftr-459	369	34	the	the	DET
ftr-459	369	35	administrative	administrative	ADJ
ftr-459	369	36	agency.72	agency.72	NOUN
ftr-459	369	37	they	they	PRON
ftr-459	369	38	insisted	insist	VERB
ftr-459	369	39	that	that	SCONJ
ftr-459	369	40	"	"	PUNCT
ftr-459	369	41	the	the	DET
ftr-459	369	42	decision	decision	NOUN
ftr-459	369	43	would	would	AUX
ftr-459	369	44	make	make	VERB
ftr-459	369	45	administrative	administrative	ADJ
ftr-459	369	46	actors	actor	NOUN
ftr-459	369	47	the	the	DET
ftr-459	369	48	primary	primary	ADJ
ftr-459	369	49	interpreters	interpreter	NOUN
ftr-459	369	50	of	of	ADP
ftr-459	369	51	federal	federal	ADJ
ftr-459	369	52	statutes	statute	NOUN
ftr-459	369	53	and	and	CCONJ
ftr-459	369	54	relegate	relegate	VERB
ftr-459	369	55	courts	court	NOUN
ftr-459	369	56	to	to	ADP
ftr-459	369	57	the	the	DET
ftr-459	369	58	largely	largely	ADV
ftr-459	369	59	inert	inert	ADJ
ftr-459	369	60	role	role	NOUN
ftr-459	369	61	of	of	ADP
ftr-459	369	62	enforcing	enforce	VERB
ftr-459	369	63	unambiguous	unambiguous	ADJ
ftr-459	369	64	statutory	statutory	ADJ
ftr-459	369	65	terms	term	NOUN
ftr-459	369	66	.	.	PUNCT
ftr-459	370	1	73	73	NUM
ftr-459	370	2	commentators	commentator	NOUN
ftr-459	370	3	feared	fear	VERB
ftr-459	370	4	that	that	SCONJ
ftr-459	370	5	chevron	chevron	NOUN
ftr-459	370	6	required	require	VERB
ftr-459	370	7	courts	court	NOUN
ftr-459	370	8	to	to	PART
ftr-459	370	9	give	give	VERB
ftr-459	370	10	at	at	ADP
ftr-459	370	11	least	least	ADJ
ftr-459	370	12	strong	strong	ADJ
ftr-459	370	13	deference	deference	NOUN
ftr-459	370	14	,	,	PUNCT
ftr-459	370	15	if	if	SCONJ
ftr-459	370	16	not	not	PART
ftr-459	370	17	controlling	control	VERB
ftr-459	370	18	weight	weight	NOUN
ftr-459	370	19	,	,	PUNCT
ftr-459	370	20	to	to	ADP
ftr-459	370	21	all	all	DET
ftr-459	370	22	administrative	administrative	ADJ
ftr-459	370	23	interpretations	interpretation	NOUN
ftr-459	370	24	.	.	PUNCT
ftr-459	371	1	critics	critic	NOUN
ftr-459	371	2	expressed	express	VERB
ftr-459	371	3	particular	particular	ADJ
ftr-459	371	4	concern	concern	NOUN
ftr-459	371	5	that	that	SCONJ
ftr-459	371	6	chevron	chevron	NOUN
ftr-459	371	7	substantially	substantially	ADV
ftr-459	371	8	eroded	erode	VERB
ftr-459	371	9	judicial	judicial	ADJ
ftr-459	371	10	authority	authority	NOUN
ftr-459	371	11	to	to	PART
ftr-459	371	12	overturn	overturn	VERB
ftr-459	371	13	agency	agency	NOUN
ftr-459	371	14	decisions	decision	NOUN
ftr-459	371	15	by	by	ADP
ftr-459	371	16	requiring	require	VERB
ftr-459	371	17	deference	deference	NOUN
ftr-459	371	18	to	to	ADP
ftr-459	371	19	administrative	administrative	ADJ
ftr-459	371	20	decisions	decision	NOUN
ftr-459	371	21	when	when	SCONJ
ftr-459	371	22	the	the	DET
ftr-459	371	23	delegation	delegation	NOUN
ftr-459	371	24	is	be	AUX
ftr-459	371	25	implicit	implicit	ADJ
ftr-459	371	26	or	or	CCONJ
ftr-459	371	27	the	the	DET
ftr-459	371	28	statute	statute	NOUN
ftr-459	371	29	silent.74	silent.74	PROPN
ftr-459	371	30	chevron	chevron	PROPN
ftr-459	371	31	,	,	PUNCT
ftr-459	371	32	commentators	commentator	NOUN
ftr-459	371	33	believed	believe	VERB
ftr-459	371	34	,	,	PUNCT
ftr-459	371	35	undermined	undermine	VERB
ftr-459	371	36	the	the	DET
ftr-459	371	37	administrative	administrative	ADJ
ftr-459	371	38	procedure	procedure	NOUN
ftr-459	371	39	act	act	NOUN
ftr-459	371	40	,	,	PUNCT
ftr-459	371	41	which	which	PRON
ftr-459	371	42	requires	require	VERB
ftr-459	371	43	that	that	SCONJ
ftr-459	371	44	courts	court	NOUN
ftr-459	371	45	"	"	PUNCT
ftr-459	371	46	decide	decide	VERB
ftr-459	371	47	all	all	DET
ftr-459	371	48	relevant	relevant	ADJ
ftr-459	371	49	questions	question	NOUN
ftr-459	371	50	of	of	ADP
ftr-459	371	51	law	law	NOUN
ftr-459	371	52	,	,	PUNCT
ftr-459	371	53	interpret	interpret	VERB
ftr-459	371	54	constitutional	constitutional	ADJ
ftr-459	371	55	and	and	CCONJ
ftr-459	371	56	statutory	statutory	ADJ
ftr-459	371	57	provisions	provision	NOUN
ftr-459	371	58	,	,	PUNCT
ftr-459	371	59	and	and	CCONJ
ftr-459	371	60	determine	determine	VERB
ftr-459	371	61	the	the	DET
ftr-459	371	62	meaning	meaning	NOUN
ftr-459	371	63	or	or	CCONJ
ftr-459	371	64	applicability	applicability	NOUN
ftr-459	371	65	of	of	ADP
ftr-459	371	66	the	the	DET
ftr-459	371	67	terms	term	NOUN
ftr-459	371	68	of	of	ADP
ftr-459	371	69	an	an	DET
ftr-459	371	70	agency	agency	NOUN
ftr-459	371	71	action	action	NOUN
ftr-459	371	72	.	.	PUNCT
ftr-459	372	1	early	early	ADJ
ftr-459	372	2	commentators	commentator	NOUN
ftr-459	372	3	assumed	assume	VERB
ftr-459	372	4	that	that	SCONJ
ftr-459	372	5	for	for	ADP
ftr-459	372	6	most	most	ADJ
ftr-459	372	7	administrative	administrative	ADJ
ftr-459	372	8	rulings	ruling	NOUN
ftr-459	372	9	,	,	PUNCT
ftr-459	372	10	congressional	congressional	ADJ
ftr-459	372	11	intent	intent	NOUN
ftr-459	372	12	was	be	AUX
ftr-459	372	13	ambiguous	ambiguous	ADJ
ftr-459	372	14	and	and	CCONJ
ftr-459	372	15	thus	thus	ADV
ftr-459	372	16	courts	court	NOUN
ftr-459	372	17	would	would	AUX
ftr-459	372	18	display	display	VERB
ftr-459	372	19	increased	increase	VERB
ftr-459	372	20	deference	deference	NOUN
ftr-459	372	21	to	to	ADP
ftr-459	372	22	administrative	administrative	ADJ
ftr-459	372	23	agencies.76	agencies.76	PROPN
ftr-459	372	24	justice	justice	PROPN
ftr-459	372	25	scalia	scalia	PROPN
ftr-459	372	26	,	,	PUNCT
ftr-459	372	27	however	however	ADV
ftr-459	372	28	,	,	PUNCT
ftr-459	372	29	has	have	AUX
ftr-459	372	30	both	both	PRON
ftr-459	372	31	embraced	embrace	VERB
ftr-459	372	32	chevron	chevron	NOUN
ftr-459	372	33	and	and	CCONJ
ftr-459	372	34	reshaped	reshaped	VERB
ftr-459	372	35	its	its	PRON
ftr-459	372	36	distinctions	distinction	NOUN
ftr-459	372	37	to	to	PART
ftr-459	372	38	comport	comport	VERB
ftr-459	372	39	with	with	ADP
ftr-459	372	40	his	his	PRON
ftr-459	372	41	textualist	textualist	ADJ
ftr-459	372	42	theory	theory	NOUN
ftr-459	372	43	of	of	ADP
ftr-459	372	44	interpretation.77	interpretation.77	ADV
ftr-459	372	45	he	he	PRON
ftr-459	372	46	has	have	AUX
ftr-459	372	47	explained	explain	VERB
ftr-459	372	48	:	:	PUNCT
ftr-459	373	1	70	70	NUM
ftr-459	373	2	.	.	X
ftr-459	373	3	467	467	NUM
ftr-459	373	4	u.s	u.s	PROPN
ftr-459	373	5	.	.	PROPN
ftr-459	373	6	at	at	ADP
ftr-459	373	7	843	843	NUM
ftr-459	373	8	n.9	n.9	NOUN
ftr-459	373	9	.	.	PUNCT
ftr-459	374	1	71	71	NUM
ftr-459	374	2	.	.	X
ftr-459	375	1	merrill	merrill	NOUN
ftr-459	375	2	,	,	PUNCT
ftr-459	375	3	judicial	judicial	ADJ
ftr-459	375	4	deference	deference	NOUN
ftr-459	375	5	,	,	PUNCT
ftr-459	375	6	supra	supra	PROPN
ftr-459	375	7	note	note	NOUN
ftr-459	375	8	4	4	NUM
ftr-459	375	9	,	,	PUNCT
ftr-459	375	10	at	at	ADP
ftr-459	375	11	977	977	NUM
ftr-459	375	12	.	.	PUNCT
ftr-459	375	13	72	72	NUM
ftr-459	375	14	.	.	PUNCT
ftr-459	376	1	some	some	DET
ftr-459	376	2	nontax	nontax	NOUN
ftr-459	376	3	cases	case	NOUN
ftr-459	376	4	have	have	AUX
ftr-459	376	5	applied	apply	VERB
ftr-459	376	6	chevron	chevron	NOUN
ftr-459	376	7	in	in	ADP
ftr-459	376	8	the	the	DET
ftr-459	376	9	context	context	NOUN
ftr-459	376	10	of	of	ADP
ftr-459	376	11	interpretive	interpretive	ADJ
ftr-459	376	12	rulings	ruling	NOUN
ftr-459	376	13	.	.	PUNCT
ftr-459	377	1	see	see	VERB
ftr-459	377	2	asimow	asimow	NOUN
ftr-459	377	3	,	,	PUNCT
ftr-459	377	4	public	public	ADJ
ftr-459	377	5	participation	participation	NOUN
ftr-459	377	6	,	,	PUNCT
ftr-459	377	7	supra	supra	PROPN
ftr-459	377	8	note	note	NOUN
ftr-459	377	9	20	20	NUM
ftr-459	377	10	,	,	PUNCT
ftr-459	377	11	at	at	ADP
ftr-459	377	12	352	352	NUM
ftr-459	377	13	n.46	n.46	NOUN
ftr-459	377	14	.	.	PROPN
ftr-459	377	15	see	see	VERB
ftr-459	377	16	notes	note	NOUN
ftr-459	377	17	139	139	NUM
ftr-459	377	18	-	-	SYM
ftr-459	377	19	176	176	NUM
ftr-459	377	20	infra	infra	NOUN
ftr-459	377	21	and	and	CCONJ
ftr-459	377	22	accompanying	accompany	VERB
ftr-459	377	23	text	text	NOUN
ftr-459	377	24	for	for	ADP
ftr-459	377	25	discussion	discussion	NOUN
ftr-459	377	26	of	of	ADP
ftr-459	377	27	chevron	chevron	NOUN
ftr-459	377	28	and	and	CCONJ
ftr-459	377	29	interpretive	interpretive	ADJ
ftr-459	377	30	tax	tax	NOUN
ftr-459	377	31	regulations	regulation	NOUN
ftr-459	377	32	.	.	PUNCT
ftr-459	378	1	73	73	NUM
ftr-459	378	2	.	.	PUNCT
ftr-459	379	1	merrill	merrill	NOUN
ftr-459	379	2	,	,	PUNCT
ftr-459	379	3	judicial	judicial	ADJ
ftr-459	379	4	deference	deference	NOUN
ftr-459	379	5	,	,	PUNCT
ftr-459	379	6	supra	supra	PROPN
ftr-459	379	7	note	note	NOUN
ftr-459	379	8	4	4	NUM
ftr-459	379	9	,	,	PUNCT
ftr-459	379	10	at	at	ADP
ftr-459	379	11	969	969	NUM
ftr-459	379	12	-	-	SYM
ftr-459	379	13	70	70	NUM
ftr-459	379	14	.	.	PUNCT
ftr-459	380	1	see	see	VERB
ftr-459	380	2	cass	cass	PROPN
ftr-459	380	3	sunstein	sunstein	PROPN
ftr-459	380	4	,	,	PUNCT
ftr-459	380	5	law	law	NOUN
ftr-459	380	6	and	and	CCONJ
ftr-459	380	7	administration	administration	NOUN
ftr-459	380	8	after	after	ADP
ftr-459	380	9	chevron	chevron	NOUN
ftr-459	380	10	,	,	PUNCT
ftr-459	380	11	90	90	NUM
ftr-459	380	12	colum	colum	NOUN
ftr-459	380	13	.	.	PUNCT
ftr-459	381	1	l.	l.	PROPN
ftr-459	381	2	rev	rev	PROPN
ftr-459	381	3	.	.	PROPN
ftr-459	381	4	2071	2071	NUM
ftr-459	381	5	,	,	PUNCT
ftr-459	381	6	2075	2075	NUM
ftr-459	381	7	&	&	CCONJ
ftr-459	381	8	n.26	n.26	PROPN
ftr-459	381	9	(	(	PUNCT
ftr-459	381	10	1990	1990	NUM
ftr-459	381	11	)	)	PUNCT
ftr-459	381	12	(	(	PUNCT
ftr-459	381	13	"	"	PUNCT
ftr-459	381	14	chevron	chevron	NOUN
ftr-459	381	15	has	have	AUX
ftr-459	381	16	altered	alter	VERB
ftr-459	381	17	the	the	DET
ftr-459	381	18	distribution	distribution	NOUN
ftr-459	381	19	of	of	ADP
ftr-459	381	20	national	national	ADJ
ftr-459	381	21	powers	power	NOUN
ftr-459	381	22	among	among	ADP
ftr-459	381	23	courts	court	NOUN
ftr-459	381	24	,	,	PUNCT
ftr-459	381	25	congress	congress	PROPN
ftr-459	381	26	,	,	PUNCT
ftr-459	381	27	and	and	CCONJ
ftr-459	381	28	administrative	administrative	ADJ
ftr-459	381	29	agencies	agency	NOUN
ftr-459	381	30	"	"	PUNCT
ftr-459	381	31	)	)	PUNCT
ftr-459	381	32	.	.	PUNCT
ftr-459	382	1	74	74	NUM
ftr-459	382	2	.	.	PUNCT
ftr-459	383	1	saunders	saunder	NOUN
ftr-459	383	2	,	,	PUNCT
ftr-459	383	3	supra	supra	PROPN
ftr-459	383	4	note	note	NOUN
ftr-459	383	5	32	32	NUM
ftr-459	383	6	,	,	PUNCT
ftr-459	383	7	at	at	ADP
ftr-459	383	8	775	775	NUM
ftr-459	383	9	-	-	SYM
ftr-459	383	10	78	78	NUM
ftr-459	383	11	.	.	PUNCT
ftr-459	384	1	75	75	NUM
ftr-459	384	2	.	.	PUNCT
ftr-459	385	1	i	i	PRON
ftr-459	385	2	d.	d.	PROPN
ftr-459	385	3	at	at	ADP
ftr-459	385	4	783	783	NUM
ftr-459	385	5	(	(	PUNCT
ftr-459	385	6	quoting	quote	VERB
ftr-459	385	7	5	5	NUM
ftr-459	385	8	u.s.c	u.s.c	ADJ
ftr-459	385	9	.	.	PUNCT
ftr-459	386	1	§	§	PROPN
ftr-459	386	2	706	706	NUM
ftr-459	386	3	)	)	PUNCT
ftr-459	386	4	.	.	PUNCT
ftr-459	387	1	76	76	NUM
ftr-459	387	2	.	.	PUNCT
ftr-459	388	1	see	see	VERB
ftr-459	388	2	merrill	merrill	NOUN
ftr-459	388	3	,	,	PUNCT
ftr-459	388	4	textualism	textualism	NOUN
ftr-459	388	5	,	,	PUNCT
ftr-459	388	6	supra	supra	NOUN
ftr-459	388	7	note	note	NOUN
ftr-459	388	8	4	4	NUM
ftr-459	388	9	,	,	PUNCT
ftr-459	388	10	at	at	ADP
ftr-459	388	11	360	360	NUM
ftr-459	388	12	.	.	PUNCT
ftr-459	389	1	77	77	NUM
ftr-459	389	2	.	.	PUNCT
ftr-459	390	1	see	see	VERB
ftr-459	390	2	william	william	PROPN
ftr-459	390	3	n.	n.	PROPN
ftr-459	390	4	eskridge	eskridge	PROPN
ftr-459	390	5	,	,	PUNCT
ftr-459	390	6	jr	jr	PROPN
ftr-459	390	7	.	.	PROPN
ftr-459	390	8	,	,	PUNCT
ftr-459	390	9	the	the	DET
ftr-459	390	10	new	new	ADJ
ftr-459	390	11	textualism	textualism	NOUN
ftr-459	390	12	,	,	PUNCT
ftr-459	390	13	37	37	NUM
ftr-459	390	14	ucla	ucla	PROPN
ftr-459	390	15	l.	l.	PROPN
ftr-459	390	16	rev	rev	PROPN
ftr-459	390	17	.	.	PROPN
ftr-459	391	1	621	621	NUM
ftr-459	391	2	(	(	PUNCT
ftr-459	391	3	1990	1990	NUM
ftr-459	391	4	)	)	PUNCT
ftr-459	391	5	;	;	PUNCT
ftr-459	392	1	michael	michael	PROPN
ftr-459	392	2	herz	herz	PROPN
ftr-459	392	3	,	,	PUNCT
ftr-459	392	4	textualism	textualism	NOUN
ftr-459	392	5	and	and	CCONJ
ftr-459	392	6	taboo	taboo	NOUN
ftr-459	392	7	:	:	PUNCT
ftr-459	392	8	interpretation	interpretation	NOUN
ftr-459	392	9	and	and	CCONJ
ftr-459	392	10	deference	deference	NOUN
ftr-459	392	11	for	for	ADP
ftr-459	392	12	justice	justice	PROPN
ftr-459	392	13	scalia	scalia	PROPN
ftr-459	392	14	,	,	PUNCT
ftr-459	392	15	12	12	NUM
ftr-459	392	16	cardozo	cardozo	PROPN
ftr-459	392	17	l.	l.	PROPN
ftr-459	392	18	rev	rev	PROPN
ftr-459	392	19	.	.	PROPN
ftr-459	392	20	1663	1663	NUM
ftr-459	392	21	(	(	PUNCT
ftr-459	392	22	1991	1991	NUM
ftr-459	392	23	)	)	PUNCT
ftr-459	392	24	;	;	PUNCT
ftr-459	392	25	pierce	pierce	PROPN
ftr-459	392	26	,	,	PUNCT
ftr-459	392	27	supra	supra	PROPN
ftr-459	392	28	note	note	PROPN
ftr-459	392	29	13	13	NUM
ftr-459	392	30	;	;	PUNCT
ftr-459	392	31	william	william	PROPN
ftr-459	392	32	d.	d.	PROPN
ftr-459	392	33	popkin	popkin	PROPN
ftr-459	392	34	,	,	PUNCT
ftr-459	392	35	an	an	DET
ftr-459	392	36	"	"	PUNCT
ftr-459	392	37	internal	internal	ADJ
ftr-459	392	38	"	"	PUNCT
ftr-459	392	39	critique	critique	NOUN
ftr-459	392	40	of	of	ADP
ftr-459	392	41	justice	justice	PROPN
ftr-459	392	42	scalia	scalia	PROPN
ftr-459	392	43	's	's	PART
ftr-459	392	44	theory	theory	NOUN
ftr-459	392	45	of	of	ADP
ftr-459	392	46	statutory	statutory	ADJ
ftr-459	392	47	interpretation	interpretation	NOUN
ftr-459	392	48	,	,	PUNCT
ftr-459	392	49	76	76	NUM
ftr-459	392	50	minn	minn	NOUN
ftr-459	392	51	.	.	PUNCT
ftr-459	393	1	l.	l.	PROPN
ftr-459	393	2	rev	rev	PROPN
ftr-459	393	3	.	.	PROPN
ftr-459	393	4	1133	1133	NUM
ftr-459	393	5	(	(	PUNCT
ftr-459	393	6	1992	1992	NUM
ftr-459	393	7	)	)	PUNCT
ftr-459	393	8	;	;	PUNCT
ftr-459	393	9	nicholas	nicholas	PROPN
ftr-459	393	10	s.	s.	PROPN
ftr-459	393	11	zeppos	zeppos	PROPN
ftr-459	393	12	,	,	PUNCT
ftr-459	393	13	justice	justice	PROPN
ftr-459	393	14	scalia	scalia	PROPN
ftr-459	393	15	's	's	PART
ftr-459	393	16	textualism	textualism	NOUN
ftr-459	393	17	:	:	PUNCT
ftr-459	393	18	the	the	DET
ftr-459	393	19	"	"	PUNCT
ftr-459	393	20	new	new	ADJ
ftr-459	393	21	"	"	PUNCT
ftr-459	393	22	new	new	ADJ
ftr-459	393	23	legal	legal	ADJ
ftr-459	393	24	process	process	NOUN
ftr-459	393	25	,	,	PUNCT
ftr-459	393	26	12	12	NUM
ftr-459	393	27	cardozo	cardozo	PROPN
ftr-459	393	28	l.	l.	PROPN
ftr-459	393	29	rev	rev	PROPN
ftr-459	393	30	.	.	PROPN
ftr-459	394	1	1597	1597	NUM
ftr-459	394	2	(	(	PUNCT
ftr-459	394	3	1991	1991	NUM
ftr-459	394	4	)	)	PUNCT
ftr-459	394	5	.	.	PUNCT
ftr-459	395	1	[	[	X
ftr-459	395	2	vol	vol	NOUN
ftr-459	395	3	3:2	3:2	NUM
ftr-459	395	4	muffled	muffled	ADJ
ftr-459	395	5	chevron	chevron	NOUN
ftr-459	395	6	:	:	PUNCT
ftr-459	395	7	judicial	judicial	ADJ
ftr-459	395	8	review	review	NOUN
ftr-459	395	9	of	of	ADP
ftr-459	395	10	tar	tar	NOUN
ftr-459	395	11	regulations	regulation	NOUN
ftr-459	395	12	in	in	ADP
ftr-459	395	13	my	my	PRON
ftr-459	395	14	experience	experience	NOUN
ftr-459	395	15	,	,	PUNCT
ftr-459	395	16	there	there	PRON
ftr-459	395	17	is	be	VERB
ftr-459	395	18	a	a	DET
ftr-459	395	19	fairly	fairly	ADV
ftr-459	395	20	close	close	ADJ
ftr-459	395	21	correlation	correlation	NOUN
ftr-459	395	22	between	between	ADP
ftr-459	395	23	the	the	DET
ftr-459	395	24	degree	degree	NOUN
ftr-459	395	25	to	to	PART
ftr-459	395	26	which	which	PRON
ftr-459	395	27	a	a	DET
ftr-459	395	28	person	person	NOUN
ftr-459	395	29	is	be	AUX
ftr-459	395	30	(	(	PUNCT
ftr-459	395	31	for	for	ADP
ftr-459	395	32	want	want	NOUN
ftr-459	395	33	of	of	ADP
ftr-459	395	34	a	a	DET
ftr-459	395	35	better	well	ADJ
ftr-459	395	36	word	word	NOUN
ftr-459	395	37	)	)	PUNCT
ftr-459	395	38	a	a	DET
ftr-459	395	39	"	"	PUNCT
ftr-459	395	40	strict	strict	ADJ
ftr-459	395	41	constructionist	constructionist	NOUN
ftr-459	395	42	"	"	PUNCT
ftr-459	395	43	of	of	ADP
ftr-459	395	44	statutes	statute	NOUN
ftr-459	395	45	,	,	PUNCT
ftr-459	395	46	and	and	CCONJ
ftr-459	395	47	the	the	DET
ftr-459	395	48	degree	degree	NOUN
ftr-459	395	49	to	to	PART
ftr-459	395	50	which	which	PRON
ftr-459	395	51	that	that	DET
ftr-459	395	52	person	person	NOUN
ftr-459	395	53	favors	favor	VERB
ftr-459	395	54	chevron	chevron	NOUN
ftr-459	395	55	and	and	CCONJ
ftr-459	395	56	is	be	AUX
ftr-459	395	57	willing	willing	ADJ
ftr-459	395	58	to	to	PART
ftr-459	395	59	give	give	VERB
ftr-459	395	60	it	it	PRON
ftr-459	395	61	broad	broad	ADJ
ftr-459	395	62	scope	scope	NOUN
ftr-459	395	63	.	.	PUNCT
ftr-459	396	1	the	the	DET
ftr-459	396	2	reason	reason	NOUN
ftr-459	396	3	is	be	AUX
ftr-459	396	4	obvious	obvious	ADJ
ftr-459	396	5	.	.	PUNCT
ftr-459	397	1	one	one	NUM
ftr-459	397	2	who	who	PRON
ftr-459	397	3	finds	find	VERB
ftr-459	397	4	more	more	ADV
ftr-459	397	5	often	often	ADV
ftr-459	397	6	(	(	PUNCT
ftr-459	397	7	as	as	SCONJ
ftr-459	397	8	i	i	PRON
ftr-459	397	9	do	do	VERB
ftr-459	397	10	)	)	PUNCT
ftr-459	397	11	that	that	SCONJ
ftr-459	397	12	the	the	DET
ftr-459	397	13	meaning	meaning	NOUN
ftr-459	397	14	of	of	ADP
ftr-459	397	15	a	a	DET
ftr-459	397	16	statute	statute	NOUN
ftr-459	397	17	is	be	AUX
ftr-459	397	18	apparent	apparent	ADJ
ftr-459	397	19	from	from	ADP
ftr-459	397	20	its	its	PRON
ftr-459	397	21	text	text	NOUN
ftr-459	397	22	and	and	CCONJ
ftr-459	397	23	from	from	ADP
ftr-459	397	24	its	its	PRON
ftr-459	397	25	relationship	relationship	NOUN
ftr-459	397	26	with	with	ADP
ftr-459	397	27	other	other	ADJ
ftr-459	397	28	laws	law	NOUN
ftr-459	397	29	,	,	PUNCT
ftr-459	397	30	thereby	thereby	ADV
ftr-459	397	31	finds	find	VERB
ftr-459	397	32	less	less	ADV
ftr-459	397	33	often	often	ADV
ftr-459	397	34	that	that	SCONJ
ftr-459	397	35	the	the	DET
ftr-459	397	36	triggering	trigger	VERB
ftr-459	397	37	requirement	requirement	NOUN
ftr-459	397	38	for	for	ADP
ftr-459	397	39	chevron	chevron	PROPN
ftr-459	397	40	deference	deference	NOUN
ftr-459	397	41	exists.78	exists.78	PROPN
ftr-459	397	42	justice	justice	PROPN
ftr-459	397	43	scalia	scalia	PROPN
ftr-459	397	44	's	's	PART
ftr-459	397	45	attitude	attitude	NOUN
ftr-459	397	46	toward	toward	ADP
ftr-459	397	47	chevron	chevron	NOUN
ftr-459	397	48	reflects	reflect	VERB
ftr-459	397	49	his	his	PRON
ftr-459	397	50	hostility	hostility	NOUN
ftr-459	397	51	to	to	ADP
ftr-459	397	52	the	the	DET
ftr-459	397	53	use	use	NOUN
ftr-459	397	54	of	of	ADP
ftr-459	397	55	legislative	legislative	ADJ
ftr-459	397	56	history	history	NOUN
ftr-459	397	57	as	as	ADP
ftr-459	397	58	a	a	DET
ftr-459	397	59	tool	tool	NOUN
ftr-459	397	60	of	of	ADP
ftr-459	397	61	statutory	statutory	ADJ
ftr-459	397	62	construction	construction	NOUN
ftr-459	397	63	.	.	PUNCT
ftr-459	398	1	he	he	PRON
ftr-459	398	2	has	have	AUX
ftr-459	398	3	attacked	attack	VERB
ftr-459	398	4	legislative	legislative	ADJ
ftr-459	398	5	history	history	NOUN
ftr-459	398	6	on	on	ADP
ftr-459	398	7	a	a	DET
ftr-459	398	8	variety	variety	NOUN
ftr-459	398	9	of	of	ADP
ftr-459	398	10	grounds	ground	NOUN
ftr-459	398	11	.	.	PUNCT
ftr-459	399	1	the	the	DET
ftr-459	399	2	members	member	NOUN
ftr-459	399	3	of	of	ADP
ftr-459	399	4	congress	congress	PROPN
ftr-459	399	5	,	,	PUNCT
ftr-459	399	6	he	he	PRON
ftr-459	399	7	has	have	AUX
ftr-459	399	8	explained	explain	VERB
ftr-459	399	9	,	,	PUNCT
ftr-459	399	10	can	can	AUX
ftr-459	399	11	not	not	PART
ftr-459	399	12	have	have	VERB
ftr-459	399	13	a	a	DET
ftr-459	399	14	single	single	ADJ
ftr-459	399	15	will	will	NOUN
ftr-459	399	16	or	or	CCONJ
ftr-459	399	17	intent	intent	VERB
ftr-459	399	18	.	.	PUNCT
ftr-459	400	1	9	9	NUM
ftr-459	400	2	in	in	ADP
ftr-459	400	3	his	his	PRON
ftr-459	400	4	view	view	NOUN
ftr-459	400	5	,	,	PUNCT
ftr-459	400	6	legislative	legislative	ADJ
ftr-459	400	7	history	history	NOUN
ftr-459	400	8	is	be	AUX
ftr-459	400	9	not	not	PART
ftr-459	400	10	law	law	NOUN
ftr-459	400	11	because	because	SCONJ
ftr-459	400	12	it	it	PRON
ftr-459	400	13	is	be	AUX
ftr-459	400	14	not	not	PART
ftr-459	400	15	subject	subject	ADJ
ftr-459	400	16	to	to	ADP
ftr-459	400	17	the	the	DET
ftr-459	400	18	article	article	NOUN
ftr-459	400	19	1	1	NUM
ftr-459	400	20	requirements	requirement	NOUN
ftr-459	400	21	of	of	ADP
ftr-459	400	22	bicameralism	bicameralism	NOUN
ftr-459	400	23	and	and	CCONJ
ftr-459	400	24	presentment	presentment	NOUN
ftr-459	400	25	.	.	PUNCT
ftr-459	401	1	"0	"0	VERB
ftr-459	401	2	he	he	PRON
ftr-459	401	3	asserts	assert	VERB
ftr-459	401	4	that	that	SCONJ
ftr-459	401	5	legislative	legislative	ADJ
ftr-459	401	6	history	history	NOUN
ftr-459	401	7	is	be	AUX
ftr-459	401	8	not	not	PART
ftr-459	401	9	read	read	VERB
ftr-459	401	10	by	by	ADP
ftr-459	401	11	members	member	NOUN
ftr-459	401	12	of	of	ADP
ftr-459	401	13	congress	congress	PROPN
ftr-459	401	14	and	and	CCONJ
ftr-459	401	15	is	be	AUX
ftr-459	401	16	often	often	ADV
ftr-459	401	17	written	write	VERB
ftr-459	401	18	by	by	ADP
ftr-459	401	19	staffers	staffer	NOUN
ftr-459	401	20	under	under	ADP
ftr-459	401	21	the	the	DET
ftr-459	401	22	influence	influence	NOUN
ftr-459	401	23	of	of	ADP
ftr-459	401	24	lobbyists.8	lobbyists.8	PROPN
ftr-459	401	25	1	1	NUM
ftr-459	401	26	to	to	ADP
ftr-459	401	27	him	he	PRON
ftr-459	401	28	,	,	PUNCT
ftr-459	401	29	legislative	legislative	ADJ
ftr-459	401	30	history	history	NOUN
ftr-459	401	31	represents	represent	VERB
ftr-459	401	32	"	"	PUNCT
ftr-459	401	33	legislators	legislator	NOUN
ftr-459	401	34	at	at	ADP
ftr-459	401	35	their	their	PRON
ftr-459	401	36	worst	worst	ADV
ftr-459	401	37	-	-	PUNCT
ftr-459	401	38	promoting	promote	VERB
ftr-459	401	39	private	private	ADJ
ftr-459	401	40	interest	interest	NOUN
ftr-459	401	41	deals	deal	NOUN
ftr-459	401	42	,	,	PUNCT
ftr-459	401	43	strategically	strategically	ADV
ftr-459	401	44	posturing	posture	VERB
ftr-459	401	45	to	to	PART
ftr-459	401	46	mislead	mislead	VERB
ftr-459	401	47	judges	judge	NOUN
ftr-459	401	48	,	,	PUNCT
ftr-459	401	49	or	or	CCONJ
ftr-459	401	50	abdicating	abdicate	VERB
ftr-459	401	51	all	all	DET
ftr-459	401	52	responsibility	responsibility	NOUN
ftr-459	401	53	to	to	ADP
ftr-459	401	54	their	their	PRON
ftr-459	401	55	unelected	unelected	ADJ
ftr-459	401	56	staffs	staff	NOUN
ftr-459	401	57	.	.	PUNCT
ftr-459	401	58	"	"	PUNCT
ftr-459	401	59	'	'	PUNCT
ftr-459	401	60	for	for	ADP
ftr-459	401	61	all	all	DET
ftr-459	401	62	these	these	DET
ftr-459	401	63	reasons	reason	NOUN
ftr-459	401	64	,	,	PUNCT
ftr-459	401	65	he	he	PRON
ftr-459	401	66	advocates	advocate	VERB
ftr-459	401	67	strict	strict	ADJ
ftr-459	401	68	construction	construction	NOUN
ftr-459	401	69	of	of	ADP
ftr-459	401	70	statutes	statute	NOUN
ftr-459	401	71	based	base	VERB
ftr-459	401	72	on	on	ADP
ftr-459	401	73	the	the	DET
ftr-459	401	74	language	language	NOUN
ftr-459	401	75	of	of	ADP
ftr-459	401	76	the	the	DET
ftr-459	401	77	text	text	NOUN
ftr-459	401	78	.	.	PUNCT
ftr-459	402	1	as	as	SCONJ
ftr-459	402	2	professor	professor	NOUN
ftr-459	402	3	merrill	merrill	NOUN
ftr-459	402	4	has	have	AUX
ftr-459	402	5	recently	recently	ADV
ftr-459	402	6	demonstrated	demonstrate	VERB
ftr-459	402	7	,	,	PUNCT
ftr-459	402	8	the	the	DET
ftr-459	402	9	textualist	textualist	PROPN
ftr-459	402	10	revolution	revolution	NOUN
ftr-459	402	11	led	lead	VERB
ftr-459	402	12	by	by	ADP
ftr-459	402	13	justice	justice	PROPN
ftr-459	402	14	scalia	scalia	PROPN
ftr-459	402	15	has	have	AUX
ftr-459	402	16	produced	produce	VERB
ftr-459	402	17	a	a	DET
ftr-459	402	18	change	change	NOUN
ftr-459	402	19	in	in	ADP
ftr-459	402	20	the	the	DET
ftr-459	402	21	court	court	NOUN
ftr-459	402	22	's	's	PART
ftr-459	402	23	78	78	NUM
ftr-459	402	24	.	.	PUNCT
ftr-459	403	1	hon	hon	PROPN
ftr-459	403	2	.	.	PUNCT
ftr-459	404	1	antonin	antonin	PROPN
ftr-459	404	2	scalia	scalia	PROPN
ftr-459	404	3	,	,	PUNCT
ftr-459	404	4	judicial	judicial	ADJ
ftr-459	404	5	deference	deference	NOUN
ftr-459	404	6	to	to	ADP
ftr-459	404	7	administrative	administrative	ADJ
ftr-459	404	8	interpretations	interpretation	NOUN
ftr-459	404	9	of	of	ADP
ftr-459	404	10	law	law	NOUN
ftr-459	404	11	,	,	PUNCT
ftr-459	404	12	1989	1989	NUM
ftr-459	404	13	duke	duke	PROPN
ftr-459	404	14	lj	lj	PROPN
ftr-459	404	15	.	.	PROPN
ftr-459	404	16	511	511	NUM
ftr-459	404	17	,	,	PUNCT
ftr-459	404	18	521	521	NUM
ftr-459	404	19	.	.	PUNCT
ftr-459	405	1	scalia	scalia	PROPN
ftr-459	405	2	continues	continue	VERB
ftr-459	405	3	:	:	PUNCT
ftr-459	405	4	it	it	PRON
ftr-459	405	5	is	be	AUX
ftr-459	405	6	thus	thus	ADV
ftr-459	405	7	relatively	relatively	ADV
ftr-459	405	8	rare	rare	ADJ
ftr-459	405	9	that	that	SCONJ
ftr-459	405	10	chevron	chevron	NOUN
ftr-459	405	11	will	will	AUX
ftr-459	405	12	require	require	VERB
ftr-459	405	13	me	i	PRON
ftr-459	405	14	to	to	PART
ftr-459	405	15	accept	accept	VERB
ftr-459	405	16	an	an	DET
ftr-459	405	17	interpretation	interpretation	NOUN
ftr-459	405	18	which	which	PRON
ftr-459	405	19	,	,	PUNCT
ftr-459	405	20	though	though	SCONJ
ftr-459	405	21	reasonable	reasonable	ADJ
ftr-459	405	22	,	,	PUNCT
ftr-459	405	23	i	i	PRON
ftr-459	405	24	would	would	AUX
ftr-459	405	25	not	not	PART
ftr-459	405	26	personally	personally	ADV
ftr-459	405	27	adopt	adopt	VERB
ftr-459	405	28	.	.	PUNCT
ftr-459	406	1	contrariwise	contrariwise	ADV
ftr-459	406	2	,	,	PUNCT
ftr-459	406	3	one	one	NUM
ftr-459	406	4	who	who	PRON
ftr-459	406	5	abhors	abhor	VERB
ftr-459	406	6	a	a	DET
ftr-459	406	7	"	"	PUNCT
ftr-459	406	8	plain	plain	ADJ
ftr-459	406	9	meaning	meaning	NOUN
ftr-459	406	10	"	"	PUNCT
ftr-459	406	11	rule	rule	NOUN
ftr-459	406	12	,	,	PUNCT
ftr-459	406	13	and	and	CCONJ
ftr-459	406	14	is	be	AUX
ftr-459	406	15	willing	willing	ADJ
ftr-459	406	16	to	to	PART
ftr-459	406	17	permit	permit	VERB
ftr-459	406	18	the	the	DET
ftr-459	406	19	apparent	apparent	ADJ
ftr-459	406	20	meaning	meaning	NOUN
ftr-459	406	21	of	of	SCONJ
ftr-459	406	22	a	a	DET
ftr-459	406	23	statute	statute	NOUN
ftr-459	406	24	to	to	PART
ftr-459	406	25	be	be	AUX
ftr-459	406	26	impeached	impeach	VERB
ftr-459	406	27	by	by	ADP
ftr-459	406	28	the	the	DET
ftr-459	406	29	legislative	legislative	ADJ
ftr-459	406	30	history	history	NOUN
ftr-459	406	31	,	,	PUNCT
ftr-459	406	32	will	will	AUX
ftr-459	406	33	more	more	ADV
ftr-459	406	34	frequently	frequently	ADV
ftr-459	406	35	find	find	VERB
ftr-459	406	36	agency	agency	NOUN
ftr-459	406	37	-	-	PUNCT
ftr-459	406	38	liberating	liberate	VERB
ftr-459	406	39	ambiguity	ambiguity	NOUN
ftr-459	406	40	,	,	PUNCT
ftr-459	406	41	and	and	CCONJ
ftr-459	406	42	will	will	AUX
ftr-459	406	43	discern	discern	VERB
ftr-459	406	44	a	a	DET
ftr-459	406	45	much	much	ADV
ftr-459	406	46	broader	broad	ADJ
ftr-459	406	47	range	range	NOUN
ftr-459	406	48	of	of	ADP
ftr-459	406	49	"	"	PUNCT
ftr-459	406	50	reasonable	reasonable	ADJ
ftr-459	406	51	"	"	PUNCT
ftr-459	406	52	interpretation	interpretation	NOUN
ftr-459	406	53	that	that	SCONJ
ftr-459	406	54	the	the	DET
ftr-459	406	55	agency	agency	NOUN
ftr-459	406	56	may	may	AUX
ftr-459	406	57	adopt	adopt	VERB
ftr-459	406	58	and	and	CCONJ
ftr-459	406	59	to	to	PART
ftr-459	406	60	which	which	PRON
ftr-459	406	61	the	the	DET
ftr-459	406	62	courts	court	NOUN
ftr-459	406	63	must	must	AUX
ftr-459	406	64	pay	pay	VERB
ftr-459	406	65	deference	deference	NOUN
ftr-459	406	66	.	.	PUNCT
ftr-459	407	1	the	the	DET
ftr-459	407	2	frequency	frequency	NOUN
ftr-459	407	3	with	with	ADP
ftr-459	407	4	which	which	DET
ftr-459	407	5	chevron	chevron	NOUN
ftr-459	407	6	will	will	AUX
ftr-459	407	7	require	require	VERB
ftr-459	407	8	that	that	DET
ftr-459	407	9	judge	judge	NOUN
ftr-459	407	10	to	to	PART
ftr-459	407	11	accept	accept	VERB
ftr-459	407	12	an	an	DET
ftr-459	407	13	interpretation	interpretation	NOUN
ftr-459	407	14	he	he	PRON
ftr-459	407	15	thinks	think	VERB
ftr-459	407	16	wrong	wrong	ADJ
ftr-459	407	17	is	be	AUX
ftr-459	407	18	infinitely	infinitely	ADV
ftr-459	407	19	greater	great	ADJ
ftr-459	407	20	.	.	PUNCT
ftr-459	408	1	i	i	PRON
ftr-459	408	2	d.	d.	PROPN
ftr-459	408	3	79	79	NUM
ftr-459	408	4	.	.	PUNCT
ftr-459	408	5	see	see	VERB
ftr-459	408	6	hirschey	hirschey	PROPN
ftr-459	409	1	v.	v.	CCONJ
ftr-459	409	2	ferc	ferc	PROPN
ftr-459	409	3	,	,	PUNCT
ftr-459	409	4	777	777	NUM
ftr-459	409	5	f.2d	f.2d	ADP
ftr-459	409	6	1.7	1.7	NUM
ftr-459	409	7	-	-	SYM
ftr-459	409	8	8	8	NUM
ftr-459	409	9	(	(	PUNCT
ftr-459	409	10	d.c	d.c	PROPN
ftr-459	409	11	.	.	PROPN
ftr-459	409	12	cir	cir	PROPN
ftr-459	409	13	.	.	PROPN
ftr-459	409	14	1985	1985	NUM
ftr-459	409	15	)	)	PUNCT
ftr-459	409	16	(	(	PUNCT
ftr-459	409	17	scalia	scalia	PROPN
ftr-459	409	18	,	,	PUNCT
ftr-459	409	19	j.	j.	PROPN
ftr-459	409	20	,	,	PUNCT
ftr-459	409	21	concurring	concur	VERB
ftr-459	409	22	)	)	PUNCT
ftr-459	409	23	.	.	PUNCT
ftr-459	410	1	80	80	NUM
ftr-459	410	2	.	.	PUNCT
ftr-459	411	1	see	see	VERB
ftr-459	411	2	wisconsin	wisconsin	PROPN
ftr-459	411	3	pub	pub	PROPN
ftr-459	411	4	.	.	PUNCT
ftr-459	412	1	intervener	intervener	PROPN
ftr-459	412	2	v.	v.	ADP
ftr-459	412	3	mortier	mortier	PROPN
ftr-459	412	4	,	,	PUNCT
ftr-459	412	5	501	501	NUM
ftr-459	412	6	u.s	u.s	PROPN
ftr-459	412	7	.	.	PROPN
ftr-459	412	8	597	597	NUM
ftr-459	412	9	,	,	PUNCT
ftr-459	412	10	615	615	NUM
ftr-459	412	11	(	(	PUNCT
ftr-459	412	12	199	199	NUM
ftr-459	412	13	1	1	NUM
ftr-459	412	14	)	)	PUNCT
ftr-459	412	15	(	(	PUNCT
ftr-459	412	16	scalia	scalia	PROPN
ftr-459	412	17	,	,	PUNCT
ftr-459	412	18	j.	j.	PROPN
ftr-459	412	19	,	,	PUNCT
ftr-459	412	20	concurring	concur	VERB
ftr-459	412	21	in	in	ADP
ftr-459	412	22	the	the	DET
ftr-459	412	23	judgment	judgment	NOUN
ftr-459	412	24	)	)	PUNCT
ftr-459	412	25	;	;	PUNCT
ftr-459	412	26	chisom	chisom	NOUN
ftr-459	412	27	v.	v.	CCONJ
ftr-459	412	28	roemer	roemer	PROPN
ftr-459	412	29	,	,	PUNCT
ftr-459	412	30	501	501	NUM
ftr-459	412	31	u.s	u.s	PROPN
ftr-459	412	32	.	.	PROPN
ftr-459	412	33	380	380	NUM
ftr-459	412	34	,	,	PUNCT
ftr-459	412	35	405	405	NUM
ftr-459	412	36	(	(	PUNCT
ftr-459	412	37	1991	1991	NUM
ftr-459	412	38	)	)	PUNCT
ftr-459	412	39	(	(	PUNCT
ftr-459	412	40	scalia	scalia	PROPN
ftr-459	412	41	,	,	PUNCT
ftr-459	412	42	j.	j.	PROPN
ftr-459	412	43	,	,	PUNCT
ftr-459	412	44	dissenting	dissent	VERB
ftr-459	412	45	)	)	PUNCT
ftr-459	412	46	;	;	PUNCT
ftr-459	412	47	pennsylvania	pennsylvania	PROPN
ftr-459	412	48	v.	v.	PROPN
ftr-459	412	49	union	union	PROPN
ftr-459	412	50	gas	gas	PROPN
ftr-459	412	51	co.	co.	PROPN
ftr-459	412	52	,	,	PUNCT
ftr-459	412	53	491	491	NUM
ftr-459	412	54	u.s	u.s	PROPN
ftr-459	412	55	.	.	PROPN
ftr-459	412	56	1	1	NUM
ftr-459	412	57	.	.	SYM
ftr-459	412	58	30	30	NUM
ftr-459	412	59	(	(	PUNCT
ftr-459	412	60	1989	1989	NUM
ftr-459	412	61	)	)	PUNCT
ftr-459	412	62	(	(	PUNCT
ftr-459	412	63	scalia	scalia	PROPN
ftr-459	412	64	,	,	PUNCT
ftr-459	412	65	.	.	PUNCT
ftr-459	413	1	concurring	concur	VERB
ftr-459	413	2	in	in	ADP
ftr-459	413	3	part	part	NOUN
ftr-459	413	4	and	and	CCONJ
ftr-459	413	5	dissenting	dissent	VERB
ftr-459	413	6	in	in	ADP
ftr-459	413	7	part	part	NOUN
ftr-459	413	8	)	)	PUNCT
ftr-459	413	9	.	.	PUNCT
ftr-459	414	1	81	81	NUM
ftr-459	414	2	.	.	PUNCT
ftr-459	415	1	see	see	VERB
ftr-459	415	2	blanchard	blanchard	PROPN
ftr-459	415	3	v.	v.	ADP
ftr-459	415	4	bergeron	bergeron	PROPN
ftr-459	415	5	,	,	PUNCT
ftr-459	415	6	489	489	NUM
ftr-459	415	7	u.s	u.s	PROPN
ftr-459	415	8	.	.	PROPN
ftr-459	415	9	87	87	NUM
ftr-459	415	10	,	,	PUNCT
ftr-459	415	11	98	98	NUM
ftr-459	415	12	-	-	SYM
ftr-459	415	13	99	99	NUM
ftr-459	415	14	(	(	PUNCT
ftr-459	415	15	1989	1989	NUM
ftr-459	415	16	)	)	PUNCT
ftr-459	415	17	(	(	PUNCT
ftr-459	415	18	scalia	scalia	PROPN
ftr-459	415	19	,	,	PUNCT
ftr-459	415	20	j.	j.	PROPN
ftr-459	415	21	,	,	PUNCT
ftr-459	415	22	concurring	concur	VERB
ftr-459	415	23	in	in	ADP
ftr-459	415	24	part	part	NOUN
ftr-459	415	25	and	and	CCONJ
ftr-459	415	26	concurring	concur	VERB
ftr-459	415	27	in	in	ADP
ftr-459	415	28	judgment	judgment	NOUN
ftr-459	415	29	)	)	PUNCT
ftr-459	415	30	.	.	PUNCT
ftr-459	416	1	82	82	NUM
ftr-459	416	2	.	.	PUNCT
ftr-459	417	1	daniel	daniel	PROPN
ftr-459	417	2	a.	a.	PROPN
ftr-459	417	3	farber	farber	PROPN
ftr-459	417	4	&	&	CCONJ
ftr-459	417	5	philip	philip	PROPN
ftr-459	417	6	p.	p.	PROPN
ftr-459	417	7	frickey	frickey	PROPN
ftr-459	417	8	,	,	PUNCT
ftr-459	417	9	legislative	legislative	ADJ
ftr-459	417	10	intent	intent	NOUN
ftr-459	417	11	and	and	CCONJ
ftr-459	417	12	public	public	ADJ
ftr-459	417	13	choice	choice	NOUN
ftr-459	417	14	,	,	PUNCT
ftr-459	417	15	74	74	NUM
ftr-459	417	16	va	va	NOUN
ftr-459	417	17	.	.	PUNCT
ftr-459	418	1	l.	l.	PROPN
ftr-459	418	2	rev	rev	PROPN
ftr-459	418	3	.	.	PROPN
ftr-459	418	4	423	423	NUM
ftr-459	418	5	,	,	PUNCT
ftr-459	418	6	437	437	NUM
ftr-459	418	7	-	-	SYM
ftr-459	418	8	38	38	NUM
ftr-459	418	9	(	(	PUNCT
ftr-459	418	10	1988	1988	NUM
ftr-459	418	11	)	)	PUNCT
ftr-459	418	12	.	.	PUNCT
ftr-459	419	1	19961	19961	NUM
ftr-459	419	2	florida	florida	PROPN
ftr-459	419	3	tax	tax	NOUN
ftr-459	419	4	review	review	NOUN
ftr-459	419	5	formulation	formulation	NOUN
ftr-459	419	6	of	of	ADP
ftr-459	419	7	the	the	DET
ftr-459	419	8	chevron	chevron	NOUN
ftr-459	419	9	doctrine.83	doctrine.83	VERB
ftr-459	419	10	in	in	ADP
ftr-459	419	11	a	a	DET
ftr-459	419	12	recent	recent	ADJ
ftr-459	419	13	opinion	opinion	NOUN
ftr-459	419	14	for	for	ADP
ftr-459	419	15	the	the	DET
ftr-459	419	16	court	court	NOUN
ftr-459	419	17	,	,	PUNCT
ftr-459	419	18	justice	justice	PROPN
ftr-459	419	19	kennedy	kennedy	PROPN
ftr-459	419	20	wrote	write	VERB
ftr-459	419	21	:	:	PUNCT
ftr-459	419	22	if	if	SCONJ
ftr-459	419	23	the	the	DET
ftr-459	419	24	agency	agency	NOUN
ftr-459	419	25	interpretation	interpretation	NOUN
ftr-459	419	26	is	be	AUX
ftr-459	419	27	not	not	PART
ftr-459	419	28	in	in	ADP
ftr-459	419	29	conflict	conflict	NOUN
ftr-459	419	30	with	with	ADP
ftr-459	419	31	the	the	DET
ftr-459	419	32	plain	plain	ADJ
ftr-459	419	33	language	language	NOUN
ftr-459	419	34	of	of	ADP
ftr-459	419	35	the	the	DET
ftr-459	419	36	statute	statute	NOUN
ftr-459	419	37	,	,	PUNCT
ftr-459	419	38	deference	deference	NOUN
ftr-459	419	39	is	be	AUX
ftr-459	419	40	due	due	ADJ
ftr-459	419	41	.	.	PUNCT
ftr-459	420	1	in	in	ADP
ftr-459	420	2	ascertaining	ascertain	VERB
ftr-459	420	3	whether	whether	SCONJ
ftr-459	420	4	the	the	DET
ftr-459	420	5	agency	agency	NOUN
ftr-459	420	6	's	's	PART
ftr-459	420	7	interpretation	interpretation	NOUN
ftr-459	420	8	is	be	AUX
ftr-459	420	9	a	a	DET
ftr-459	420	10	permissible	permissible	ADJ
ftr-459	420	11	construction	construction	NOUN
ftr-459	420	12	of	of	ADP
ftr-459	420	13	the	the	DET
ftr-459	420	14	language	language	NOUN
ftr-459	420	15	,	,	PUNCT
ftr-459	420	16	a	a	DET
ftr-459	420	17	court	court	NOUN
ftr-459	420	18	must	must	AUX
ftr-459	420	19	look	look	VERB
ftr-459	420	20	to	to	ADP
ftr-459	420	21	the	the	DET
ftr-459	420	22	structure	structure	NOUN
ftr-459	420	23	and	and	CCONJ
ftr-459	420	24	language	language	NOUN
ftr-459	420	25	of	of	ADP
ftr-459	420	26	the	the	DET
ftr-459	420	27	statute	statute	NOUN
ftr-459	420	28	as	as	ADP
ftr-459	420	29	a	a	DET
ftr-459	420	30	whole	whole	NOUN
ftr-459	420	31	.	.	PUNCT
ftr-459	421	1	if	if	SCONJ
ftr-459	421	2	the	the	DET
ftr-459	421	3	text	text	NOUN
ftr-459	421	4	is	be	AUX
ftr-459	421	5	ambiguous	ambiguous	ADJ
ftr-459	421	6	and	and	CCONJ
ftr-459	421	7	so	so	ADV
ftr-459	421	8	open	open	ADJ
ftr-459	421	9	to	to	ADP
ftr-459	421	10	interpretation	interpretation	NOUN
ftr-459	421	11	in	in	ADP
ftr-459	421	12	some	some	DET
ftr-459	421	13	respects	respect	NOUN
ftr-459	421	14	,	,	PUNCT
ftr-459	421	15	a	a	DET
ftr-459	421	16	degree	degree	NOUN
ftr-459	421	17	of	of	ADP
ftr-459	421	18	deference	deference	NOUN
ftr-459	421	19	is	be	AUX
ftr-459	421	20	granted	grant	VERB
ftr-459	421	21	to	to	ADP
ftr-459	421	22	the	the	DET
ftr-459	421	23	agency	agency	NOUN
ftr-459	421	24	,	,	PUNCT
ftr-459	421	25	though	though	SCONJ
ftr-459	421	26	a	a	DET
ftr-459	421	27	reviewing	reviewing	NOUN
ftr-459	421	28	court	court	NOUN
ftr-459	421	29	need	need	AUX
ftr-459	421	30	not	not	PART
ftr-459	421	31	accept	accept	VERB
ftr-459	421	32	an	an	DET
ftr-459	421	33	interpretation	interpretation	NOUN
ftr-459	421	34	which	which	PRON
ftr-459	421	35	is	be	AUX
ftr-459	421	36	unreasonable.84	unreasonable.84	PROPN
ftr-459	421	37	under	under	ADP
ftr-459	421	38	this	this	DET
ftr-459	421	39	reformulation	reformulation	NOUN
ftr-459	421	40	,	,	PUNCT
ftr-459	421	41	step	step	VERB
ftr-459	421	42	one	one	NUM
ftr-459	421	43	no	no	ADV
ftr-459	421	44	longer	long	ADV
ftr-459	421	45	obligates	obligate	VERB
ftr-459	421	46	the	the	DET
ftr-459	421	47	court	court	NOUN
ftr-459	421	48	to	to	PART
ftr-459	421	49	discern	discern	VERB
ftr-459	421	50	legislative	legislative	ADJ
ftr-459	421	51	intent	intent	NOUN
ftr-459	421	52	through	through	ADP
ftr-459	421	53	the	the	DET
ftr-459	421	54	traditional	traditional	ADJ
ftr-459	421	55	tools	tool	NOUN
ftr-459	421	56	of	of	ADP
ftr-459	421	57	statutory	statutory	ADJ
ftr-459	421	58	construction	construction	NOUN
ftr-459	421	59	.	.	PUNCT
ftr-459	422	1	the	the	DET
ftr-459	422	2	first	first	ADJ
ftr-459	422	3	step	step	NOUN
ftr-459	422	4	looks	look	VERB
ftr-459	422	5	only	only	ADV
ftr-459	422	6	to	to	ADP
ftr-459	422	7	the	the	DET
ftr-459	422	8	statutory	statutory	ADJ
ftr-459	422	9	text	text	NOUN
ftr-459	422	10	.	.	PUNCT
ftr-459	423	1	neither	neither	CCONJ
ftr-459	423	2	do	do	VERB
ftr-459	423	3	the	the	DET
ftr-459	423	4	traditional	traditional	ADJ
ftr-459	423	5	tools	tool	NOUN
ftr-459	423	6	,	,	PUNCT
ftr-459	423	7	such	such	ADJ
ftr-459	423	8	as	as	ADP
ftr-459	423	9	legislative	legislative	ADJ
ftr-459	423	10	history	history	NOUN
ftr-459	423	11	,	,	PUNCT
ftr-459	423	12	have	have	VERB
ftr-459	423	13	any	any	DET
ftr-459	423	14	place	place	NOUN
ftr-459	423	15	in	in	ADP
ftr-459	423	16	step	step	NOUN
ftr-459	423	17	two	two	NUM
ftr-459	423	18	.	.	PUNCT
ftr-459	424	1	in	in	ADP
ftr-459	424	2	step	step	NOUN
ftr-459	424	3	two	two	NUM
ftr-459	424	4	,	,	PUNCT
ftr-459	424	5	under	under	ADP
ftr-459	424	6	both	both	CCONJ
ftr-459	424	7	the	the	DET
ftr-459	424	8	original	original	ADJ
ftr-459	424	9	and	and	CCONJ
ftr-459	424	10	this	this	DET
ftr-459	424	11	reformulated	reformulate	VERB
ftr-459	424	12	chevron	chevron	NOUN
ftr-459	424	13	doctrine	doctrine	NOUN
ftr-459	424	14	,	,	PUNCT
ftr-459	424	15	the	the	DET
ftr-459	424	16	agency	agency	NOUN
ftr-459	424	17	is	be	AUX
ftr-459	424	18	free	free	ADJ
ftr-459	424	19	to	to	PART
ftr-459	424	20	adopt	adopt	VERB
ftr-459	424	21	any	any	DET
ftr-459	424	22	reasonable	reasonable	ADJ
ftr-459	424	23	interpretation	interpretation	NOUN
ftr-459	424	24	and	and	CCONJ
ftr-459	424	25	to	to	PART
ftr-459	424	26	defend	defend	VERB
ftr-459	424	27	the	the	DET
ftr-459	424	28	interpretation	interpretation	NOUN
ftr-459	424	29	on	on	ADP
ftr-459	424	30	any	any	DET
ftr-459	424	31	basis	basis	NOUN
ftr-459	424	32	,	,	PUNCT
ftr-459	424	33	including	include	VERB
ftr-459	424	34	bases	basis	NOUN
ftr-459	424	35	asserted	assert	VERB
ftr-459	424	36	only	only	ADV
ftr-459	424	37	in	in	ADP
ftr-459	424	38	the	the	DET
ftr-459	424	39	course	course	NOUN
ftr-459	424	40	of	of	ADP
ftr-459	424	41	litigation	litigation	NOUN
ftr-459	424	42	or	or	CCONJ
ftr-459	424	43	bases	basis	NOUN
ftr-459	424	44	unrelated	unrelated	ADJ
ftr-459	424	45	to	to	ADP
ftr-459	424	46	legislative	legislative	ADJ
ftr-459	424	47	history	history	NOUN
ftr-459	424	48	.	.	PUNCT
ftr-459	425	1	professor	professor	NOUN
ftr-459	425	2	merrill	merrill	NOUN
ftr-459	425	3	concludes	conclude	VERB
ftr-459	425	4	that	that	SCONJ
ftr-459	425	5	chevron	chevron	NOUN
ftr-459	425	6	is	be	AUX
ftr-459	425	7	languishing	languish	VERB
ftr-459	425	8	;	;	PUNCT
ftr-459	425	9	the	the	DET
ftr-459	425	10	supreme	supreme	PROPN
ftr-459	425	11	court	court	PROPN
ftr-459	425	12	often	often	ADV
ftr-459	425	13	ignores	ignore	VERB
ftr-459	425	14	it.85	it.85	NOUN
ftr-459	425	15	in	in	ADP
ftr-459	425	16	contrast	contrast	NOUN
ftr-459	425	17	,	,	PUNCT
ftr-459	425	18	textualism	textualism	NOUN
ftr-459	425	19	flourishes	flourish	NOUN
ftr-459	425	20	.	.	PUNCT
ftr-459	426	1	in	in	ADP
ftr-459	426	2	the	the	DET
ftr-459	426	3	1992	1992	NUM
ftr-459	426	4	term	term	NOUN
ftr-459	426	5	,	,	PUNCT
ftr-459	426	6	for	for	ADP
ftr-459	426	7	example	example	NOUN
ftr-459	426	8	,	,	PUNCT
ftr-459	426	9	over	over	ADP
ftr-459	426	10	40	40	NUM
ftr-459	426	11	decisions	decision	NOUN
ftr-459	426	12	construing	construe	VERB
ftr-459	426	13	statutes	statute	NOUN
ftr-459	426	14	contain	contain	VERB
ftr-459	426	15	no	no	DET
ftr-459	426	16	reference	reference	NOUN
ftr-459	426	17	to	to	ADP
ftr-459	426	18	legislative	legislative	ADJ
ftr-459	426	19	history.86	history.86	NOUN
ftr-459	426	20	merrill	merrill	NOUN
ftr-459	426	21	sees	see	VERB
ftr-459	426	22	an	an	DET
ftr-459	426	23	inverse	inverse	NOUN
ftr-459	426	24	relationship	relationship	NOUN
ftr-459	426	25	between	between	ADP
ftr-459	426	26	textualism	textualism	NOUN
ftr-459	426	27	and	and	CCONJ
ftr-459	426	28	use	use	NOUN
ftr-459	426	29	of	of	ADP
ftr-459	426	30	the	the	DET
ftr-459	426	31	chevron	chevron	NOUN
ftr-459	426	32	doctrine	doctrine	NOUN
ftr-459	426	33	and	and	CCONJ
ftr-459	426	34	observes	observe	VERB
ftr-459	426	35	that	that	SCONJ
ftr-459	426	36	"	"	PUNCT
ftr-459	426	37	the	the	DET
ftr-459	426	38	textualist	textualist	NOUN
ftr-459	426	39	interpreter	interpreter	NOUN
ftr-459	426	40	does	do	AUX
ftr-459	426	41	not	not	PART
ftr-459	426	42	find	find	VERB
ftr-459	426	43	the	the	DET
ftr-459	426	44	meaning	meaning	NOUN
ftr-459	426	45	of	of	ADP
ftr-459	426	46	the	the	DET
ftr-459	426	47	statute	statute	NOUN
ftr-459	426	48	so	so	ADV
ftr-459	426	49	much	much	ADV
ftr-459	426	50	as	as	SCONJ
ftr-459	426	51	construct	construct	VERB
ftr-459	426	52	the	the	DET
ftr-459	426	53	meaning	meaning	NOUN
ftr-459	426	54	.	.	PUNCT
ftr-459	427	1	such	such	DET
ftr-459	427	2	a	a	DET
ftr-459	427	3	person	person	NOUN
ftr-459	427	4	will	will	AUX
ftr-459	427	5	very	very	ADV
ftr-459	427	6	likely	likely	ADV
ftr-459	427	7	experience	experience	VERB
ftr-459	427	8	some	some	DET
ftr-459	427	9	difficulty	difficulty	NOUN
ftr-459	427	10	in	in	ADP
ftr-459	427	11	deferring	defer	VERB
ftr-459	427	12	to	to	ADP
ftr-459	427	13	the	the	DET
ftr-459	427	14	meaning	meaning	NOUN
ftr-459	427	15	that	that	SCONJ
ftr-459	427	16	other	other	ADJ
ftr-459	427	17	institutions	institution	NOUN
ftr-459	427	18	have	have	AUX
ftr-459	427	19	developed	develop	VERB
ftr-459	427	20	.	.	PUNCT
ftr-459	428	1	"87	"87	INTJ
ftr-459	429	1	that	that	PRON
ftr-459	429	2	is	be	AUX
ftr-459	429	3	,	,	PUNCT
ftr-459	429	4	under	under	ADP
ftr-459	429	5	the	the	DET
ftr-459	429	6	reformulated	reformulate	VERB
ftr-459	429	7	chevron	chevron	NOUN
ftr-459	429	8	doctrine	doctrine	NOUN
ftr-459	429	9	,	,	PUNCT
ftr-459	429	10	courts	court	NOUN
ftr-459	429	11	presume	presume	VERB
ftr-459	429	12	a	a	DET
ftr-459	429	13	meaning	meaning	NOUN
ftr-459	429	14	plain	plain	ADJ
ftr-459	429	15	to	to	ADP
ftr-459	429	16	the	the	DET
ftr-459	429	17	judge	judge	NOUN
ftr-459	429	18	writing	write	VERB
ftr-459	429	19	the	the	DET
ftr-459	429	20	opinion	opinion	NOUN
ftr-459	429	21	.	.	PUNCT
ftr-459	430	1	the	the	DET
ftr-459	430	2	reading	reading	NOUN
ftr-459	430	3	of	of	ADP
ftr-459	430	4	chevron	chevron	NOUN
ftr-459	430	5	as	as	ADP
ftr-459	430	6	a	a	DET
ftr-459	430	7	textualist	textualist	ADJ
ftr-459	430	8	manifesto	manifesto	NOUN
ftr-459	430	9	can	can	AUX
ftr-459	430	10	be	be	AUX
ftr-459	430	11	seen	see	VERB
ftr-459	430	12	in	in	ADP
ftr-459	430	13	some	some	DET
ftr-459	430	14	recent	recent	ADJ
ftr-459	430	15	cases	case	NOUN
ftr-459	430	16	involving	involve	VERB
ftr-459	430	17	tax	tax	NOUN
ftr-459	430	18	regulations	regulation	NOUN
ftr-459	430	19	.	.	PUNCT
ftr-459	431	1	however	however	ADV
ftr-459	431	2	,	,	PUNCT
ftr-459	431	3	as	as	SCONJ
ftr-459	431	4	discussed	discuss	VERB
ftr-459	431	5	in	in	ADP
ftr-459	431	6	more	more	ADJ
ftr-459	431	7	detail	detail	NOUN
ftr-459	431	8	below	below	ADV
ftr-459	431	9	,	,	PUNCT
ftr-459	431	10	while	while	SCONJ
ftr-459	431	11	most	most	ADJ
ftr-459	431	12	tax	tax	NOUN
ftr-459	431	13	cases	case	NOUN
ftr-459	431	14	reviewing	review	VERB
ftr-459	431	15	regulations	regulation	NOUN
ftr-459	431	16	discuss	discuss	VERB
ftr-459	431	17	the	the	DET
ftr-459	431	18	statute	statute	NOUN
ftr-459	431	19	's	's	PART
ftr-459	431	20	plain	plain	ADJ
ftr-459	431	21	meaning	meaning	NOUN
ftr-459	431	22	,	,	PUNCT
ftr-459	431	23	the	the	DET
ftr-459	431	24	analysis	analysis	NOUN
ftr-459	431	25	seldom	seldom	ADV
ftr-459	431	26	ends	end	VERB
ftr-459	431	27	at	at	ADP
ftr-459	431	28	that	that	DET
ftr-459	431	29	point	point	NOUN
ftr-459	431	30	.	.	PUNCT
ftr-459	432	1	tax	tax	NOUN
ftr-459	432	2	court	court	NOUN
ftr-459	432	3	opinions	opinion	NOUN
ftr-459	432	4	do	do	VERB
ftr-459	432	5	not	not	PART
ftr-459	432	6	83	83	NUM
ftr-459	432	7	.	.	PUNCT
ftr-459	433	1	see	see	VERB
ftr-459	433	2	merrill	merrill	NOUN
ftr-459	433	3	,	,	PUNCT
ftr-459	433	4	textualism	textualism	NOUN
ftr-459	433	5	,	,	PUNCT
ftr-459	433	6	supra	supra	ADJ
ftr-459	433	7	note	note	NOUN
ftr-459	433	8	4	4	NUM
ftr-459	433	9	.	.	NOUN
ftr-459	433	10	84	84	NUM
ftr-459	433	11	.	.	PUNCT
ftr-459	434	1	national	national	PROPN
ftr-459	434	2	r.r	r.r	PROPN
ftr-459	434	3	.	.	PROPN
ftr-459	434	4	passenger	passenger	PROPN
ftr-459	434	5	corp	corp	PROPN
ftr-459	434	6	.	.	PROPN
ftr-459	434	7	v.	v.	PROPN
ftr-459	434	8	boston	boston	PROPN
ftr-459	434	9	&	&	CCONJ
ftr-459	434	10	maine	maine	PROPN
ftr-459	434	11	corp	corp	PROPN
ftr-459	434	12	.	.	PROPN
ftr-459	434	13	,	,	PUNCT
ftr-459	434	14	503	503	NUM
ftr-459	434	15	u.s	u.s	PROPN
ftr-459	434	16	.	.	PROPN
ftr-459	434	17	407	407	NUM
ftr-459	434	18	,	,	PUNCT
ftr-459	434	19	417	417	NUM
ftr-459	434	20	-	-	SYM
ftr-459	434	21	18	18	NUM
ftr-459	434	22	(	(	PUNCT
ftr-459	434	23	1992	1992	NUM
ftr-459	434	24	)	)	PUNCT
ftr-459	434	25	(	(	PUNCT
ftr-459	434	26	citations	citation	NOUN
ftr-459	434	27	omitted	omit	VERB
ftr-459	434	28	)	)	PUNCT
ftr-459	434	29	.	.	PUNCT
ftr-459	435	1	85	85	NUM
ftr-459	435	2	.	.	PUNCT
ftr-459	436	1	he	he	PRON
ftr-459	436	2	notes	note	VERB
ftr-459	436	3	that	that	SCONJ
ftr-459	436	4	chevron	chevron	NOUN
ftr-459	436	5	,	,	PUNCT
ftr-459	436	6	whether	whether	SCONJ
ftr-459	436	7	or	or	CCONJ
ftr-459	436	8	not	not	PART
ftr-459	436	9	it	it	PRON
ftr-459	436	10	is	be	AUX
ftr-459	436	11	cited	cite	VERB
ftr-459	436	12	,	,	PUNCT
ftr-459	436	13	has	have	AUX
ftr-459	436	14	not	not	PART
ftr-459	436	15	made	make	VERB
ftr-459	436	16	a	a	DET
ftr-459	436	17	dramatic	dramatic	ADJ
ftr-459	436	18	difference	difference	NOUN
ftr-459	436	19	in	in	ADP
ftr-459	436	20	the	the	DET
ftr-459	436	21	frequency	frequency	NOUN
ftr-459	436	22	with	with	ADP
ftr-459	436	23	which	which	PRON
ftr-459	436	24	the	the	DET
ftr-459	436	25	supreme	supreme	PROPN
ftr-459	436	26	court	court	PROPN
ftr-459	436	27	has	have	AUX
ftr-459	436	28	deferred	defer	VERB
ftr-459	436	29	to	to	ADP
ftr-459	436	30	agency	agency	NOUN
ftr-459	436	31	interpretations	interpretation	NOUN
ftr-459	436	32	of	of	ADP
ftr-459	436	33	statutes	statute	NOUN
ftr-459	436	34	.	.	PUNCT
ftr-459	437	1	merrill	merrill	NOUN
ftr-459	437	2	,	,	PUNCT
ftr-459	437	3	textualism	textualism	NOUN
ftr-459	437	4	,	,	PUNCT
ftr-459	437	5	supra	supra	NOUN
ftr-459	437	6	note	note	NOUN
ftr-459	437	7	4	4	NUM
ftr-459	437	8	,	,	PUNCT
ftr-459	437	9	at	at	ADP
ftr-459	437	10	359	359	NUM
ftr-459	437	11	.	.	PUNCT
ftr-459	437	12	86	86	NUM
ftr-459	437	13	.	.	PUNCT
ftr-459	438	1	i	i	PRON
ftr-459	438	2	d.	d.	PROPN
ftr-459	438	3	at	at	ADP
ftr-459	438	4	356	356	NUM
ftr-459	438	5	.	.	PUNCT
ftr-459	439	1	87	87	NUM
ftr-459	439	2	.	.	PUNCT
ftr-459	440	1	i	i	PRON
ftr-459	440	2	d.	d.	PROPN
ftr-459	440	3	at	at	ADP
ftr-459	440	4	372	372	NUM
ftr-459	440	5	(	(	PUNCT
ftr-459	440	6	emphasis	emphasis	NOUN
ftr-459	440	7	added	add	VERB
ftr-459	440	8	)	)	PUNCT
ftr-459	440	9	.	.	PUNCT
ftr-459	441	1	[	[	X
ftr-459	441	2	vol	vol	NOUN
ftr-459	441	3	3:2	3:2	NUM
ftr-459	441	4	muffled	muffled	ADJ
ftr-459	441	5	chevron	chevron	NOUN
ftr-459	441	6	:	:	PUNCT
ftr-459	441	7	judicial	judicial	ADJ
ftr-459	441	8	review	review	NOUN
ftr-459	441	9	of	of	ADP
ftr-459	441	10	tar	tar	NOUN
ftr-459	441	11	regulations	regulation	NOUN
ftr-459	441	12	presume	presume	VERB
ftr-459	441	13	that	that	SCONJ
ftr-459	441	14	meaning	meaning	NOUN
ftr-459	441	15	is	be	AUX
ftr-459	441	16	plain	plain	ADJ
ftr-459	441	17	.	.	PUNCT
ftr-459	442	1	in	in	ADP
ftr-459	442	2	the	the	DET
ftr-459	442	3	second	second	ADJ
ftr-459	442	4	step	step	NOUN
ftr-459	442	5	of	of	ADP
ftr-459	442	6	analysis	analysis	NOUN
ftr-459	442	7	,	,	PUNCT
ftr-459	442	8	tax	tax	NOUN
ftr-459	442	9	cases	case	NOUN
ftr-459	442	10	continue	continue	VERB
ftr-459	442	11	to	to	PART
ftr-459	442	12	rely	rely	VERB
ftr-459	442	13	on	on	ADP
ftr-459	442	14	legislative	legislative	ADJ
ftr-459	442	15	history	history	NOUN
ftr-459	442	16	.	.	PUNCT
ftr-459	443	1	that	that	PRON
ftr-459	443	2	is	be	AUX
ftr-459	443	3	,	,	PUNCT
ftr-459	443	4	unlike	unlike	ADP
ftr-459	443	5	either	either	CCONJ
ftr-459	443	6	the	the	DET
ftr-459	443	7	traditional	traditional	ADJ
ftr-459	443	8	or	or	CCONJ
ftr-459	443	9	reformulated	reformulate	VERB
ftr-459	443	10	chevron	chevron	NOUN
ftr-459	443	11	doctrine	doctrine	NOUN
ftr-459	443	12	,	,	PUNCT
ftr-459	443	13	tax	tax	NOUN
ftr-459	443	14	cases	case	NOUN
ftr-459	443	15	use	use	VERB
ftr-459	443	16	legislative	legislative	ADJ
ftr-459	443	17	history	history	NOUN
ftr-459	443	18	not	not	PART
ftr-459	443	19	at	at	ADP
ftr-459	443	20	the	the	DET
ftr-459	443	21	first	first	ADJ
ftr-459	443	22	step	step	NOUN
ftr-459	443	23	to	to	PART
ftr-459	443	24	determine	determine	VERB
ftr-459	443	25	legislative	legislative	ADJ
ftr-459	443	26	intent	intent	NOUN
ftr-459	443	27	,	,	PUNCT
ftr-459	443	28	but	but	CCONJ
ftr-459	443	29	at	at	ADP
ftr-459	443	30	the	the	DET
ftr-459	443	31	second	second	ADJ
ftr-459	443	32	step	step	NOUN
ftr-459	443	33	of	of	ADP
ftr-459	443	34	analysis	analysis	NOUN
ftr-459	443	35	,	,	PUNCT
ftr-459	443	36	to	to	PART
ftr-459	443	37	judge	judge	VERB
ftr-459	443	38	whether	whether	SCONJ
ftr-459	443	39	the	the	DET
ftr-459	443	40	administrative	administrative	ADJ
ftr-459	443	41	position	position	NOUN
ftr-459	443	42	is	be	AUX
ftr-459	443	43	reasonable	reasonable	ADJ
ftr-459	443	44	.	.	PUNCT
ftr-459	444	1	tax	tax	NOUN
ftr-459	444	2	cases	case	NOUN
ftr-459	444	3	have	have	AUX
ftr-459	444	4	continued	continue	VERB
ftr-459	444	5	to	to	PART
ftr-459	444	6	reflect	reflect	VERB
ftr-459	444	7	the	the	DET
ftr-459	444	8	standard	standard	NOUN
ftr-459	444	9	of	of	ADP
ftr-459	444	10	serious	serious	ADJ
ftr-459	444	11	deference	deference	NOUN
ftr-459	444	12	as	as	SCONJ
ftr-459	444	13	expounded	expound	VERB
ftr-459	444	14	in	in	ADP
ftr-459	444	15	national	national	ADJ
ftr-459	444	16	muffler	muffler	NOUN
ftr-459	444	17	.	.	PUNCT
ftr-459	445	1	they	they	PRON
ftr-459	445	2	treat	treat	VERB
ftr-459	445	3	reasonableness	reasonableness	NOUN
ftr-459	445	4	of	of	ADP
ftr-459	445	5	agency	agency	NOUN
ftr-459	445	6	action	action	NOUN
ftr-459	445	7	as	as	ADP
ftr-459	445	8	a	a	DET
ftr-459	445	9	likely	likely	ADJ
ftr-459	445	10	but	but	CCONJ
ftr-459	445	11	not	not	PART
ftr-459	445	12	foregone	foregone	NOUN
ftr-459	445	13	conclusion	conclusion	NOUN
ftr-459	445	14	.	.	PUNCT
ftr-459	446	1	b.	b.	PROPN
ftr-459	446	2	tax	tax	PROPN
ftr-459	446	3	court	court	NOUN
ftr-459	446	4	's	's	PART
ftr-459	446	5	itroduction	itroduction	NOUN
ftr-459	446	6	to	to	ADP
ftr-459	446	7	chevron	chevron	NOUN
ftr-459	446	8	although	although	SCONJ
ftr-459	446	9	chevron	chevron	NOUN
ftr-459	446	10	is	be	AUX
ftr-459	446	11	cited	cite	VERB
ftr-459	446	12	in	in	ADP
ftr-459	446	13	two	two	NUM
ftr-459	446	14	1989	1989	NUM
ftr-459	446	15	courts	court	NOUN
ftr-459	446	16	of	of	ADP
ftr-459	446	17	appeals	appeal	NOUN
ftr-459	446	18	decisions	decision	NOUN
ftr-459	446	19	reviewing	review	VERB
ftr-459	446	20	tax	tax	NOUN
ftr-459	446	21	regulations,88	regulations,88	NOUN
ftr-459	446	22	it	it	PRON
ftr-459	446	23	is	be	AUX
ftr-459	446	24	first	first	ADV
ftr-459	446	25	cited	cite	VERB
ftr-459	446	26	by	by	ADP
ftr-459	446	27	the	the	DET
ftr-459	446	28	tax	tax	NOUN
ftr-459	446	29	court	court	NOUN
ftr-459	446	30	in	in	ADP
ftr-459	446	31	1992	1992	NUM
ftr-459	446	32	in	in	ADP
ftr-459	446	33	one	one	NUM
ftr-459	446	34	of	of	ADP
ftr-459	446	35	a	a	DET
ftr-459	446	36	series	series	NOUN
ftr-459	446	37	of	of	ADP
ftr-459	446	38	cases	case	NOUN
ftr-459	446	39	involving	involve	VERB
ftr-459	446	40	deductions	deduction	NOUN
ftr-459	446	41	for	for	ADP
ftr-459	446	42	loan	loan	NOUN
ftr-459	446	43	loss	loss	NOUN
ftr-459	446	44	reserves	reserve	NOUN
ftr-459	446	45	by	by	ADP
ftr-459	446	46	mutual	mutual	ADJ
ftr-459	446	47	financial	financial	ADJ
ftr-459	446	48	institutions	institution	NOUN
ftr-459	446	49	,	,	PUNCT
ftr-459	446	50	such	such	ADJ
ftr-459	446	51	as	as	ADP
ftr-459	446	52	savings	saving	NOUN
ftr-459	446	53	banks	bank	NOUN
ftr-459	446	54	and	and	CCONJ
ftr-459	446	55	savings	saving	NOUN
ftr-459	446	56	and	and	CCONJ
ftr-459	446	57	loan	loan	NOUN
ftr-459	446	58	institutions.89	institutions.89	NOUN
ftr-459	446	59	these	these	DET
ftr-459	446	60	opinions	opinion	NOUN
ftr-459	446	61	,	,	PUNCT
ftr-459	446	62	written	write	VERB
ftr-459	446	63	by	by	ADP
ftr-459	446	64	the	the	DET
ftr-459	446	65	tax	tax	NOUN
ftr-459	446	66	court	court	NOUN
ftr-459	446	67	and	and	CCONJ
ftr-459	446	68	three	three	NUM
ftr-459	446	69	circuit	circuit	NOUN
ftr-459	446	70	courts	court	NOUN
ftr-459	446	71	,	,	PUNCT
ftr-459	446	72	all	all	PRON
ftr-459	446	73	turn	turn	VERB
ftr-459	446	74	on	on	ADP
ftr-459	446	75	the	the	DET
ftr-459	446	76	degree	degree	NOUN
ftr-459	446	77	of	of	ADP
ftr-459	446	78	deference	deference	NOUN
ftr-459	446	79	owed	owe	VERB
ftr-459	446	80	to	to	ADP
ftr-459	446	81	an	an	DET
ftr-459	446	82	interpretive	interpretive	ADJ
ftr-459	446	83	regulation	regulation	NOUN
ftr-459	446	84	.	.	PUNCT
ftr-459	447	1	section	section	PROPN
ftr-459	447	2	593(b	593(b	PROPN
ftr-459	447	3	)	)	PUNCT
ftr-459	447	4	permits	permit	VERB
ftr-459	447	5	mutual	mutual	ADJ
ftr-459	447	6	financial	financial	ADJ
ftr-459	447	7	institutions	institution	NOUN
ftr-459	447	8	to	to	PART
ftr-459	447	9	take	take	VERB
ftr-459	447	10	deductions	deduction	NOUN
ftr-459	447	11	for	for	ADP
ftr-459	447	12	additions	addition	NOUN
ftr-459	447	13	to	to	PART
ftr-459	447	14	loss	loss	NOUN
ftr-459	447	15	reserves	reserve	NOUN
ftr-459	447	16	calculated	calculate	VERB
ftr-459	447	17	as	as	ADP
ftr-459	447	18	a	a	DET
ftr-459	447	19	specified	specified	ADJ
ftr-459	447	20	percentage	percentage	NOUN
ftr-459	447	21	of	of	ADP
ftr-459	447	22	taxable	taxable	ADJ
ftr-459	447	23	income.90	income.90	NOUN
ftr-459	447	24	in	in	ADP
ftr-459	447	25	addition	addition	NOUN
ftr-459	447	26	,	,	PUNCT
ftr-459	447	27	like	like	ADP
ftr-459	447	28	other	other	ADJ
ftr-459	447	29	businesses	business	NOUN
ftr-459	447	30	,	,	PUNCT
ftr-459	447	31	a	a	DET
ftr-459	447	32	mutual	mutual	ADJ
ftr-459	447	33	financial	financial	ADJ
ftr-459	447	34	institution	institution	NOUN
ftr-459	447	35	that	that	PRON
ftr-459	447	36	suffers	suffer	VERB
ftr-459	447	37	a	a	DET
ftr-459	447	38	net	net	ADJ
ftr-459	447	39	operating	operating	NOUN
ftr-459	447	40	loss	loss	NOUN
ftr-459	447	41	in	in	ADP
ftr-459	447	42	a	a	DET
ftr-459	447	43	particular	particular	ADJ
ftr-459	447	44	year	year	NOUN
ftr-459	447	45	can	can	AUX
ftr-459	447	46	carry	carry	VERB
ftr-459	447	47	back	back	ADP
ftr-459	447	48	the	the	DET
ftr-459	447	49	loss	loss	NOUN
ftr-459	447	50	(	(	PUNCT
ftr-459	447	51	nol	nol	NOUN
ftr-459	447	52	carryback	carryback	NOUN
ftr-459	447	53	)	)	PUNCT
ftr-459	447	54	to	to	PART
ftr-459	447	55	reduce	reduce	VERB
ftr-459	447	56	income	income	NOUN
ftr-459	447	57	in	in	ADP
ftr-459	447	58	prior	prior	ADJ
ftr-459	447	59	years	year	NOUN
ftr-459	447	60	,	,	PUNCT
ftr-459	447	61	subject	subject	ADJ
ftr-459	447	62	to	to	ADP
ftr-459	447	63	certain	certain	ADJ
ftr-459	447	64	limits.9	limits.9	NOUN
ftr-459	447	65	'	'	PUNCT
ftr-459	447	66	the	the	DET
ftr-459	447	67	issue	issue	NOUN
ftr-459	447	68	in	in	ADP
ftr-459	447	69	these	these	DET
ftr-459	447	70	cases	case	NOUN
ftr-459	447	71	was	be	AUX
ftr-459	447	72	the	the	DET
ftr-459	447	73	validity	validity	NOUN
ftr-459	447	74	of	of	ADP
ftr-459	447	75	regulations	regulation	NOUN
ftr-459	447	76	section	section	NOUN
ftr-459	447	77	1.5936a(b)(5	1.5936a(b)(5	NUM
ftr-459	447	78	)	)	PUNCT
ftr-459	447	79	,	,	PUNCT
ftr-459	447	80	an	an	DET
ftr-459	447	81	interpretive	interpretive	ADJ
ftr-459	447	82	regulation	regulation	NOUN
ftr-459	447	83	requiring	require	VERB
ftr-459	447	84	taxable	taxable	ADJ
ftr-459	447	85	income	income	NOUN
ftr-459	447	86	for	for	ADP
ftr-459	447	87	purposes	purpose	NOUN
ftr-459	447	88	of	of	ADP
ftr-459	447	89	section	section	NOUN
ftr-459	447	90	593	593	NUM
ftr-459	447	91	to	to	PART
ftr-459	447	92	be	be	AUX
ftr-459	447	93	reduced	reduce	VERB
ftr-459	447	94	by	by	ADP
ftr-459	447	95	any	any	DET
ftr-459	447	96	nol	nol	NOUN
ftr-459	447	97	carrybacks	carryback	NOUN
ftr-459	447	98	before	before	ADP
ftr-459	447	99	calculation	calculation	NOUN
ftr-459	447	100	of	of	ADP
ftr-459	447	101	the	the	DET
ftr-459	447	102	addition	addition	NOUN
ftr-459	447	103	to	to	ADP
ftr-459	447	104	bad	bad	ADJ
ftr-459	447	105	debt	debt	NOUN
ftr-459	447	106	reserves	reserve	NOUN
ftr-459	447	107	.	.	PUNCT
ftr-459	448	1	thus	thus	ADV
ftr-459	448	2	,	,	PUNCT
ftr-459	448	3	under	under	ADP
ftr-459	448	4	the	the	DET
ftr-459	448	5	regulation	regulation	NOUN
ftr-459	448	6	,	,	PUNCT
ftr-459	448	7	use	use	NOUN
ftr-459	448	8	of	of	ADP
ftr-459	448	9	a	a	DET
ftr-459	448	10	nol	nol	NOUN
ftr-459	448	11	carryback	carryback	NOUN
ftr-459	448	12	requires	require	VERB
ftr-459	448	13	recalculation	recalculation	NOUN
ftr-459	448	14	and	and	CCONJ
ftr-459	448	15	reduction	reduction	NOUN
ftr-459	448	16	of	of	ADP
ftr-459	448	17	the	the	DET
ftr-459	448	18	loan	loan	NOUN
ftr-459	448	19	loss	loss	NOUN
ftr-459	448	20	reserve	reserve	NOUN
ftr-459	448	21	,	,	PUNCT
ftr-459	448	22	88	88	NUM
ftr-459	448	23	.	.	PUNCT
ftr-459	449	1	see	see	VERB
ftr-459	449	2	cases	case	NOUN
ftr-459	449	3	cited	cite	VERB
ftr-459	449	4	supra	supra	PROPN
ftr-459	449	5	note	note	PROPN
ftr-459	449	6	15	15	NUM
ftr-459	449	7	.	.	NOUN
ftr-459	449	8	89	89	NUM
ftr-459	449	9	.	.	PUNCT
ftr-459	450	1	as	as	SCONJ
ftr-459	450	2	professor	professor	NOUN
ftr-459	450	3	merrill	merrill	NOUN
ftr-459	450	4	wrote	write	VERB
ftr-459	450	5	in	in	ADP
ftr-459	450	6	his	his	PRON
ftr-459	450	7	first	first	ADJ
ftr-459	450	8	study	study	NOUN
ftr-459	450	9	of	of	ADP
ftr-459	450	10	the	the	DET
ftr-459	450	11	supreme	supreme	PROPN
ftr-459	450	12	court	court	PROPN
ftr-459	450	13	's	's	PART
ftr-459	450	14	use	use	NOUN
ftr-459	450	15	of	of	ADP
ftr-459	450	16	chevron	chevron	NOUN
ftr-459	450	17	:	:	PUNCT
ftr-459	451	1	[	[	X
ftr-459	451	2	a]dministrative	a]dministrative	ADP
ftr-459	451	3	lawyers	lawyer	NOUN
ftr-459	451	4	in	in	ADP
ftr-459	451	5	specialized	specialized	ADJ
ftr-459	451	6	areas	area	NOUN
ftr-459	451	7	like	like	ADP
ftr-459	451	8	tax	tax	NOUN
ftr-459	451	9	and	and	CCONJ
ftr-459	451	10	labor	labor	NOUN
ftr-459	451	11	law	law	NOUN
ftr-459	451	12	were	be	AUX
ftr-459	451	13	late	late	ADJ
ftr-459	451	14	in	in	ADP
ftr-459	451	15	coming	come	VERB
ftr-459	451	16	to	to	ADP
ftr-459	451	17	an	an	DET
ftr-459	451	18	awareness	awareness	NOUN
ftr-459	451	19	of	of	ADP
ftr-459	451	20	chevron	chevron	NOUN
ftr-459	451	21	....	....	PUNCT
ftr-459	452	1	[	[	X
ftr-459	452	2	elven	elven	VERB
ftr-459	452	3	in	in	ADP
ftr-459	452	4	years	year	NOUN
ftr-459	452	5	when	when	SCONJ
ftr-459	452	6	chevron	chevron	NOUN
ftr-459	452	7	is	be	AUX
ftr-459	452	8	applied	apply	VERB
ftr-459	452	9	with	with	ADP
ftr-459	452	10	some	some	DET
ftr-459	452	11	frequency	frequency	NOUN
ftr-459	452	12	,	,	PUNCT
ftr-459	452	13	it	it	PRON
ftr-459	452	14	tends	tend	VERB
ftr-459	452	15	to	to	PART
ftr-459	452	16	be	be	AUX
ftr-459	452	17	invoked	invoke	VERB
ftr-459	452	18	less	less	ADV
ftr-459	452	19	often	often	ADV
ftr-459	452	20	in	in	ADP
ftr-459	452	21	areas	area	NOUN
ftr-459	452	22	where	where	SCONJ
ftr-459	452	23	there	there	PRON
ftr-459	452	24	is	be	VERB
ftr-459	452	25	a	a	DET
ftr-459	452	26	particularly	particularly	ADV
ftr-459	452	27	rich	rich	ADJ
ftr-459	452	28	tradition	tradition	NOUN
ftr-459	452	29	of	of	ADP
ftr-459	452	30	pre	pre	ADJ
ftr-459	452	31	-	-	ADJ
ftr-459	452	32	chevron	chevron	ADJ
ftr-459	452	33	precedent	precedent	NOUN
ftr-459	452	34	on	on	ADP
ftr-459	452	35	deference	deference	NOUN
ftr-459	452	36	.	.	PUNCT
ftr-459	453	1	for	for	ADP
ftr-459	453	2	example	example	NOUN
ftr-459	453	3	,	,	PUNCT
ftr-459	453	4	in	in	ADP
ftr-459	453	5	title	title	NOUN
ftr-459	453	6	vii	vii	PROPN
ftr-459	453	7	,	,	PUNCT
ftr-459	453	8	labor	labor	NOUN
ftr-459	453	9	,	,	PUNCT
ftr-459	453	10	tax	tax	NOUN
ftr-459	453	11	,	,	PUNCT
ftr-459	453	12	social	social	ADJ
ftr-459	453	13	security	security	NOUN
ftr-459	453	14	.	.	PUNCT
ftr-459	454	1	and	and	CCONJ
ftr-459	454	2	environmental	environmental	ADJ
ftr-459	454	3	cases	case	NOUN
ftr-459	454	4	,	,	PUNCT
ftr-459	454	5	the	the	DET
ftr-459	454	6	court	court	NOUN
ftr-459	454	7	(	(	PUNCT
ftr-459	454	8	no	no	ADV
ftr-459	454	9	doubt	doubt	ADV
ftr-459	454	10	guided	guide	VERB
ftr-459	454	11	to	to	ADP
ftr-459	454	12	a	a	DET
ftr-459	454	13	degree	degree	NOUN
ftr-459	454	14	by	by	ADP
ftr-459	454	15	the	the	DET
ftr-459	454	16	submissions	submission	NOUN
ftr-459	454	17	of	of	ADP
ftr-459	454	18	the	the	DET
ftr-459	454	19	parties	party	NOUN
ftr-459	454	20	)	)	PUNCT
ftr-459	454	21	still	still	ADV
ftr-459	454	22	tends	tend	VERB
ftr-459	454	23	to	to	PART
ftr-459	454	24	frame	frame	VERB
ftr-459	454	25	the	the	DET
ftr-459	454	26	deference	deference	NOUN
ftr-459	454	27	standard	standard	NOUN
ftr-459	454	28	in	in	ADP
ftr-459	454	29	the	the	DET
ftr-459	454	30	terms	term	NOUN
ftr-459	454	31	expressed	express	VERB
ftr-459	454	32	in	in	ADP
ftr-459	454	33	earlier	early	ADJ
ftr-459	454	34	decisions	decision	NOUN
ftr-459	454	35	specific	specific	ADJ
ftr-459	454	36	to	to	ADP
ftr-459	454	37	these	these	DET
ftr-459	454	38	areas	area	NOUN
ftr-459	454	39	,	,	PUNCT
ftr-459	454	40	rather	rather	ADV
ftr-459	454	41	than	than	ADP
ftr-459	454	42	in	in	ADP
ftr-459	454	43	terms	term	NOUN
ftr-459	454	44	of	of	ADP
ftr-459	454	45	chevron	chevron	NOUN
ftr-459	454	46	.	.	PUNCT
ftr-459	455	1	merrill	merrill	NOUN
ftr-459	455	2	,	,	PUNCT
ftr-459	455	3	judicial	judicial	ADJ
ftr-459	455	4	deference	deference	NOUN
ftr-459	455	5	,	,	PUNCT
ftr-459	455	6	supra	supra	PROPN
ftr-459	455	7	note	note	NOUN
ftr-459	455	8	4	4	NUM
ftr-459	455	9	,	,	PUNCT
ftr-459	455	10	at	at	ADP
ftr-459	455	11	983	983	NUM
ftr-459	455	12	&	&	CCONJ
ftr-459	455	13	n.56	n.56	PROPN
ftr-459	455	14	.	.	PUNCT
ftr-459	456	1	he	he	PRON
ftr-459	456	2	lists	list	VERB
ftr-459	456	3	cottage	cottage	NOUN
ftr-459	456	4	savings	saving	NOUN
ftr-459	456	5	as	as	ADP
ftr-459	456	6	one	one	NUM
ftr-459	456	7	of	of	ADP
ftr-459	456	8	those	those	DET
ftr-459	456	9	cases	case	NOUN
ftr-459	456	10	.	.	PUNCT
ftr-459	457	1	90	90	NUM
ftr-459	457	2	.	.	PUNCT
ftr-459	457	3	irc	irc	PROPN
ftr-459	457	4	§	§	PROPN
ftr-459	457	5	593(b)(2)(a	593(b)(2)(a	PROPN
ftr-459	457	6	)	)	PUNCT
ftr-459	457	7	.	.	PUNCT
ftr-459	458	1	91	91	NUM
ftr-459	458	2	.	.	PUNCT
ftr-459	459	1	irc	irc	PROPN
ftr-459	459	2	§	§	PROPN
ftr-459	459	3	172	172	NUM
ftr-459	459	4	.	.	PUNCT
ftr-459	459	5	19961	19961	NUM
ftr-459	459	6	florida	florida	PROPN
ftr-459	459	7	tax	tax	NOUN
ftr-459	459	8	review	review	NOUN
ftr-459	459	9	although	although	SCONJ
ftr-459	459	10	earlier	early	ADJ
ftr-459	459	11	versions	version	NOUN
ftr-459	459	12	of	of	ADP
ftr-459	459	13	the	the	DET
ftr-459	459	14	regulation	regulation	NOUN
ftr-459	459	15	specified	specify	VERB
ftr-459	459	16	that	that	SCONJ
ftr-459	459	17	loan	loan	NOUN
ftr-459	459	18	loss	loss	NOUN
ftr-459	459	19	reserves	reserve	NOUN
ftr-459	459	20	were	be	AUX
ftr-459	459	21	to	to	PART
ftr-459	459	22	be	be	AUX
ftr-459	459	23	calculated	calculate	VERB
ftr-459	459	24	without	without	ADP
ftr-459	459	25	regard	regard	NOUN
ftr-459	459	26	to	to	ADP
ftr-459	459	27	net	net	ADJ
ftr-459	459	28	operating	operating	NOUN
ftr-459	459	29	losses.92	losses.92	PROPN
ftr-459	459	30	the	the	DET
ftr-459	459	31	change	change	NOUN
ftr-459	459	32	in	in	ADP
ftr-459	459	33	the	the	DET
ftr-459	459	34	regulation	regulation	NOUN
ftr-459	459	35	followed	follow	VERB
ftr-459	459	36	a	a	DET
ftr-459	459	37	statutory	statutory	ADJ
ftr-459	459	38	amendment	amendment	NOUN
ftr-459	459	39	.	.	PUNCT
ftr-459	460	1	the	the	DET
ftr-459	460	2	tax	tax	NOUN
ftr-459	460	3	reform	reform	PROPN
ftr-459	460	4	act	act	NOUN
ftr-459	460	5	of	of	ADP
ftr-459	460	6	1969	1969	NUM
ftr-459	460	7	amended	amend	VERB
ftr-459	460	8	section	section	NOUN
ftr-459	460	9	593	593	NUM
ftr-459	460	10	to	to	PART
ftr-459	460	11	reduce	reduce	VERB
ftr-459	460	12	the	the	DET
ftr-459	460	13	percentage	percentage	NOUN
ftr-459	460	14	of	of	ADP
ftr-459	460	15	income	income	NOUN
ftr-459	460	16	permitted	permit	VERB
ftr-459	460	17	for	for	ADP
ftr-459	460	18	bad	bad	ADJ
ftr-459	460	19	debt	debt	NOUN
ftr-459	460	20	deductions.93	deductions.93	NOUN
ftr-459	460	21	in	in	ADP
ftr-459	460	22	1970	1970	NUM
ftr-459	460	23	,	,	PUNCT
ftr-459	460	24	shortly	shortly	ADV
ftr-459	460	25	after	after	ADP
ftr-459	460	26	this	this	DET
ftr-459	460	27	amendment	amendment	NOUN
ftr-459	460	28	,	,	PUNCT
ftr-459	460	29	the	the	DET
ftr-459	460	30	treasury	treasury	NOUN
ftr-459	460	31	proposed	propose	VERB
ftr-459	460	32	a	a	DET
ftr-459	460	33	regulation	regulation	NOUN
ftr-459	460	34	to	to	PART
ftr-459	460	35	require	require	VERB
ftr-459	460	36	that	that	SCONJ
ftr-459	460	37	loan	loan	NOUN
ftr-459	460	38	loss	loss	NOUN
ftr-459	460	39	reserves	reserve	NOUN
ftr-459	460	40	be	be	AUX
ftr-459	460	41	calculated	calculate	VERB
ftr-459	460	42	after	after	ADP
ftr-459	460	43	application	application	NOUN
ftr-459	460	44	of	of	ADP
ftr-459	460	45	net	net	ADJ
ftr-459	460	46	operating	operating	NOUN
ftr-459	460	47	losses.94	losses.94	NOUN
ftr-459	460	48	the	the	DET
ftr-459	460	49	regulation	regulation	NOUN
ftr-459	460	50	was	be	AUX
ftr-459	460	51	not	not	PART
ftr-459	460	52	adopted	adopt	VERB
ftr-459	460	53	until	until	SCONJ
ftr-459	460	54	1978.95	1978.95	NUM
ftr-459	460	55	mutual	mutual	ADJ
ftr-459	460	56	financial	financial	ADJ
ftr-459	460	57	institutions	institution	NOUN
ftr-459	460	58	in	in	ADP
ftr-459	460	59	several	several	ADJ
ftr-459	460	60	circuits	circuit	NOUN
ftr-459	460	61	challenged	challenge	VERB
ftr-459	460	62	the	the	DET
ftr-459	460	63	validity	validity	NOUN
ftr-459	460	64	of	of	ADP
ftr-459	460	65	the	the	DET
ftr-459	460	66	regulation	regulation	NOUN
ftr-459	460	67	after	after	SCONJ
ftr-459	460	68	deficiencies	deficiency	NOUN
ftr-459	460	69	were	be	AUX
ftr-459	460	70	assessed	assess	VERB
ftr-459	460	71	against	against	ADP
ftr-459	460	72	them	they	PRON
ftr-459	460	73	.	.	PUNCT
ftr-459	461	1	the	the	DET
ftr-459	461	2	tax	tax	NOUN
ftr-459	461	3	court	court	NOUN
ftr-459	461	4	first	first	ADV
ftr-459	461	5	considered	consider	VERB
ftr-459	461	6	the	the	DET
ftr-459	461	7	validity	validity	NOUN
ftr-459	461	8	of	of	ADP
ftr-459	461	9	the	the	DET
ftr-459	461	10	revised	revise	VERB
ftr-459	461	11	regulation	regulation	NOUN
ftr-459	461	12	in	in	ADP
ftr-459	461	13	a	a	DET
ftr-459	461	14	lengthy	lengthy	ADJ
ftr-459	461	15	13	13	NUM
ftr-459	461	16	-	-	SYM
ftr-459	461	17	5	5	NUM
ftr-459	461	18	reviewed	review	VERB
ftr-459	461	19	opinion	opinion	NOUN
ftr-459	461	20	,	,	PUNCT
ftr-459	461	21	pacific	pacific	PROPN
ftr-459	461	22	first	first	PROPN
ftr-459	461	23	federal	federal	PROPN
ftr-459	461	24	savings	saving	NOUN
ftr-459	461	25	bank	bank	PROPN
ftr-459	461	26	v.	v.	ADP
ftr-459	461	27	commissioner.96	commissioner.96	PROPN
ftr-459	461	28	the	the	DET
ftr-459	461	29	majority	majority	NOUN
ftr-459	461	30	invalidated	invalidate	VERB
ftr-459	461	31	the	the	DET
ftr-459	461	32	regulation	regulation	NOUN
ftr-459	461	33	,	,	PUNCT
ftr-459	461	34	using	use	VERB
ftr-459	461	35	the	the	DET
ftr-459	461	36	national	national	ADJ
ftr-459	461	37	muffler	muffler	NOUN
ftr-459	461	38	test	test	NOUN
ftr-459	461	39	of	of	ADP
ftr-459	461	40	harmony	harmony	NOUN
ftr-459	461	41	with	with	ADP
ftr-459	461	42	plain	plain	ADJ
ftr-459	461	43	language	language	NOUN
ftr-459	461	44	,	,	PUNCT
ftr-459	461	45	origin	origin	NOUN
ftr-459	461	46	,	,	PUNCT
ftr-459	461	47	and	and	CCONJ
ftr-459	461	48	purpose.9	purpose.9	NOUN
ftr-459	461	49	7	7	NUM
ftr-459	461	50	the	the	DET
ftr-459	461	51	opinion	opinion	NOUN
ftr-459	461	52	,	,	PUNCT
ftr-459	461	53	however	however	ADV
ftr-459	461	54	,	,	PUNCT
ftr-459	461	55	divided	divide	VERB
ftr-459	461	56	this	this	DET
ftr-459	461	57	test	test	NOUN
ftr-459	461	58	into	into	ADP
ftr-459	461	59	two	two	NUM
ftr-459	461	60	parts	part	NOUN
ftr-459	461	61	rather	rather	ADV
ftr-459	461	62	than	than	ADP
ftr-459	461	63	discussing	discuss	VERB
ftr-459	461	64	each	each	PRON
ftr-459	461	65	of	of	ADP
ftr-459	461	66	the	the	DET
ftr-459	461	67	three	three	NUM
ftr-459	461	68	parts	part	NOUN
ftr-459	461	69	separately	separately	ADV
ftr-459	461	70	.	.	PUNCT
ftr-459	462	1	it	it	PRON
ftr-459	462	2	first	first	ADV
ftr-459	462	3	examined	examine	VERB
ftr-459	462	4	briefly	briefly	ADV
ftr-459	462	5	the	the	DET
ftr-459	462	6	plain	plain	ADJ
ftr-459	462	7	language	language	NOUN
ftr-459	462	8	of	of	ADP
ftr-459	462	9	the	the	DET
ftr-459	462	10	statute	statute	NOUN
ftr-459	462	11	.	.	PUNCT
ftr-459	463	1	the	the	DET
ftr-459	463	2	tax	tax	NOUN
ftr-459	463	3	court	court	NOUN
ftr-459	463	4	rejected	reject	VERB
ftr-459	463	5	the	the	DET
ftr-459	463	6	commissioner	commissioner	NOUN
ftr-459	463	7	's	's	PART
ftr-459	463	8	argument	argument	NOUN
ftr-459	463	9	that	that	SCONJ
ftr-459	463	10	the	the	DET
ftr-459	463	11	statute	statute	NOUN
ftr-459	463	12	was	be	AUX
ftr-459	463	13	unambiguous,98	unambiguous,98	ADJ
ftr-459	463	14	but	but	CCONJ
ftr-459	463	15	it	it	PRON
ftr-459	463	16	also	also	ADV
ftr-459	463	17	denied	deny	VERB
ftr-459	463	18	that	that	SCONJ
ftr-459	463	19	its	its	PRON
ftr-459	463	20	inquiry	inquiry	NOUN
ftr-459	463	21	was	be	AUX
ftr-459	463	22	limited	limit	VERB
ftr-459	463	23	to	to	ADP
ftr-459	463	24	the	the	DET
ftr-459	463	25	statutory	statutory	ADJ
ftr-459	463	26	language	language	NOUN
ftr-459	463	27	.	.	PUNCT
ftr-459	464	1	it	it	PRON
ftr-459	464	2	saw	see	VERB
ftr-459	464	3	its	its	PRON
ftr-459	464	4	task	task	NOUN
ftr-459	464	5	as	as	ADP
ftr-459	464	6	determining	determine	VERB
ftr-459	464	7	the	the	DET
ftr-459	464	8	"	"	PUNCT
ftr-459	464	9	will	will	NOUN
ftr-459	464	10	of	of	ADP
ftr-459	464	11	congress	congress	PROPN
ftr-459	464	12	,	,	PUNCT
ftr-459	464	13	rather	rather	ADV
ftr-459	464	14	than	than	ADP
ftr-459	464	15	limiting	limit	VERB
ftr-459	464	16	the	the	DET
ftr-459	464	17	inquiry	inquiry	NOUN
ftr-459	464	18	to	to	ADP
ftr-459	464	19	the	the	DET
ftr-459	464	20	statutory	statutory	ADJ
ftr-459	464	21	language	language	NOUN
ftr-459	464	22	.	.	PUNCT
ftr-459	464	23	"	"	PUNCT
ftr-459	465	1	99	99	NUM
ftr-459	465	2	then	then	ADV
ftr-459	465	3	,	,	PUNCT
ftr-459	465	4	in	in	ADP
ftr-459	465	5	a	a	DET
ftr-459	465	6	section	section	NOUN
ftr-459	465	7	of	of	ADP
ftr-459	465	8	the	the	DET
ftr-459	465	9	opinion	opinion	NOUN
ftr-459	465	10	entitled	entitle	VERB
ftr-459	465	11	"	"	PUNCT
ftr-459	465	12	origin	origin	NOUN
ftr-459	465	13	and	and	CCONJ
ftr-459	465	14	purpose	purpose	NOUN
ftr-459	465	15	of	of	ADP
ftr-459	465	16	the	the	DET
ftr-459	465	17	statute	statute	NOUN
ftr-459	465	18	,	,	PUNCT
ftr-459	465	19	"	"	PUNCT
ftr-459	465	20	the	the	DET
ftr-459	465	21	majority	majority	NOUN
ftr-459	465	22	undertook	undertake	VERB
ftr-459	465	23	a	a	DET
ftr-459	465	24	detailed	detailed	ADJ
ftr-459	465	25	,	,	PUNCT
ftr-459	465	26	chronological	chronological	ADJ
ftr-459	465	27	examination	examination	NOUN
ftr-459	465	28	of	of	ADP
ftr-459	465	29	the	the	DET
ftr-459	465	30	legislative	legislative	ADJ
ftr-459	465	31	histories	history	NOUN
ftr-459	465	32	relating	relate	VERB
ftr-459	465	33	to	to	ADP
ftr-459	465	34	statutes	statute	NOUN
ftr-459	465	35	governing	govern	VERB
ftr-459	465	36	such	such	ADJ
ftr-459	465	37	financial	financial	ADJ
ftr-459	465	38	institutions	institution	NOUN
ftr-459	465	39	.	.	PUNCT
ftr-459	466	1	it	it	PRON
ftr-459	466	2	quoted	quote	VERB
ftr-459	466	3	at	at	ADP
ftr-459	466	4	length	length	NOUN
ftr-459	466	5	from	from	ADP
ftr-459	466	6	the	the	DET
ftr-459	466	7	1951	1951	NUM
ftr-459	466	8	senate	senate	PROPN
ftr-459	466	9	report	report	NOUN
ftr-459	466	10	,	,	PUNCT
ftr-459	466	11	the	the	DET
ftr-459	466	12	1962	1962	NUM
ftr-459	466	13	house	house	NOUN
ftr-459	466	14	report	report	NOUN
ftr-459	466	15	,	,	PUNCT
ftr-459	466	16	the	the	DET
ftr-459	466	17	1969	1969	NUM
ftr-459	466	18	house	house	NOUN
ftr-459	466	19	report	report	NOUN
ftr-459	466	20	,	,	PUNCT
ftr-459	466	21	and	and	CCONJ
ftr-459	466	22	the	the	DET
ftr-459	466	23	1969	1969	NUM
ftr-459	466	24	senate	senate	PROPN
ftr-459	466	25	report	report	NOUN
ftr-459	466	26	.	.	PUNCT
ftr-459	467	1	the	the	DET
ftr-459	467	2	majority	majority	NOUN
ftr-459	467	3	opinion	opinion	NOUN
ftr-459	467	4	saw	see	VERB
ftr-459	467	5	the	the	DET
ftr-459	467	6	legislative	legislative	ADJ
ftr-459	467	7	changes	change	NOUN
ftr-459	467	8	as	as	ADP
ftr-459	467	9	reflecting	reflect	VERB
ftr-459	467	10	a	a	DET
ftr-459	467	11	desire	desire	NOUN
ftr-459	467	12	to	to	PART
ftr-459	467	13	"	"	PUNCT
ftr-459	467	14	ensure	ensure	VERB
ftr-459	467	15	that	that	SCONJ
ftr-459	467	16	mutual	mutual	ADJ
ftr-459	467	17	institutions	institution	NOUN
ftr-459	467	18	pay	pay	VERB
ftr-459	467	19	taxes	taxis	NOUN
ftr-459	467	20	,	,	PUNCT
ftr-459	467	21	"	"	PUNCT
ftr-459	467	22	counterbalanced	counterbalance	VERB
ftr-459	467	23	by	by	ADP
ftr-459	467	24	a	a	DET
ftr-459	467	25	goal	goal	NOUN
ftr-459	467	26	of	of	ADP
ftr-459	467	27	encouraging	encourage	VERB
ftr-459	467	28	them	they	PRON
ftr-459	467	29	to	to	PART
ftr-459	467	30	maintain	maintain	VERB
ftr-459	467	31	92	92	NUM
ftr-459	467	32	.	.	PUNCT
ftr-459	467	33	regs	reg	NOUN
ftr-459	467	34	.	.	PUNCT
ftr-459	468	1	§	§	PROPN
ftr-459	468	2	1.593	1.593	NUM
ftr-459	468	3	-	-	SYM
ftr-459	468	4	6(b)(2)(iv	6(b)(2)(iv	NUM
ftr-459	468	5	)	)	PUNCT
ftr-459	468	6	(	(	PUNCT
ftr-459	468	7	1965	1965	NUM
ftr-459	468	8	)	)	PUNCT
ftr-459	468	9	;	;	PUNCT
ftr-459	468	10	see	see	VERB
ftr-459	468	11	rev	rev	PROPN
ftr-459	468	12	.	.	PUNCT
ftr-459	468	13	rul	rul	NOUN
ftr-459	468	14	.	.	PUNCT
ftr-459	469	1	58	58	NUM
ftr-459	469	2	-	-	SYM
ftr-459	469	3	10	10	NUM
ftr-459	469	4	,	,	PUNCT
ftr-459	469	5	1958	1958	NUM
ftr-459	469	6	-	-	SYM
ftr-459	469	7	1	1	NUM
ftr-459	469	8	c.b	c.b	PROPN
ftr-459	469	9	.	.	PROPN
ftr-459	469	10	246	246	NUM
ftr-459	469	11	.	.	PUNCT
ftr-459	470	1	93	93	NUM
ftr-459	470	2	.	.	PUNCT
ftr-459	471	1	the	the	DET
ftr-459	471	2	allowable	allowable	ADJ
ftr-459	471	3	deduction	deduction	NOUN
ftr-459	471	4	was	be	AUX
ftr-459	471	5	reduced	reduce	VERB
ftr-459	471	6	from	from	ADP
ftr-459	471	7	60	60	NUM
ftr-459	471	8	%	%	NOUN
ftr-459	471	9	to	to	PART
ftr-459	471	10	40	40	NUM
ftr-459	471	11	%	%	NOUN
ftr-459	471	12	over	over	ADP
ftr-459	471	13	a	a	DET
ftr-459	471	14	ten	ten	NUM
ftr-459	471	15	-	-	PUNCT
ftr-459	471	16	year	year	NOUN
ftr-459	471	17	period	period	NOUN
ftr-459	471	18	.	.	PUNCT
ftr-459	472	1	tax	tax	NOUN
ftr-459	472	2	reform	reform	PROPN
ftr-459	472	3	act	act	NOUN
ftr-459	472	4	of	of	ADP
ftr-459	472	5	1969	1969	NUM
ftr-459	472	6	,	,	PUNCT
ftr-459	472	7	pub	pub	NOUN
ftr-459	472	8	.	.	PUNCT
ftr-459	473	1	l.	l.	PROPN
ftr-459	473	2	no	no	INTJ
ftr-459	473	3	.	.	PROPN
ftr-459	474	1	91	91	NUM
ftr-459	474	2	-	-	SYM
ftr-459	474	3	172	172	NUM
ftr-459	474	4	,	,	PUNCT
ftr-459	474	5	§	§	PROPN
ftr-459	474	6	§	§	PROPN
ftr-459	474	7	431(b	431(b	PROPN
ftr-459	474	8	)	)	PUNCT
ftr-459	474	9	,	,	PUNCT
ftr-459	474	10	432(a	432(a	PROPN
ftr-459	474	11	)	)	PUNCT
ftr-459	474	12	,	,	PUNCT
ftr-459	474	13	83	83	NUM
ftr-459	474	14	stat	stat	NOUN
ftr-459	474	15	.	.	PUNCT
ftr-459	475	1	488	488	NUM
ftr-459	475	2	,	,	PUNCT
ftr-459	475	3	619	619	NUM
ftr-459	475	4	-	-	SYM
ftr-459	475	5	20	20	NUM
ftr-459	475	6	.	.	PUNCT
ftr-459	476	1	the	the	DET
ftr-459	476	2	1969	1969	NUM
ftr-459	476	3	act	act	NOUN
ftr-459	476	4	also	also	ADV
ftr-459	476	5	made	make	VERB
ftr-459	476	6	other	other	ADJ
ftr-459	476	7	modifications	modification	NOUN
ftr-459	476	8	to	to	ADP
ftr-459	476	9	the	the	DET
ftr-459	476	10	method	method	NOUN
ftr-459	476	11	of	of	ADP
ftr-459	476	12	calculating	calculate	VERB
ftr-459	476	13	income	income	NOUN
ftr-459	476	14	for	for	ADP
ftr-459	476	15	purposes	purpose	NOUN
ftr-459	476	16	of	of	ADP
ftr-459	476	17	section	section	NOUN
ftr-459	476	18	593	593	NUM
ftr-459	476	19	and	and	CCONJ
ftr-459	476	20	extended	extend	VERB
ftr-459	476	21	the	the	DET
ftr-459	476	22	nol	nol	NOUN
ftr-459	476	23	carryback	carryback	NOUN
ftr-459	476	24	period	period	NOUN
ftr-459	476	25	from	from	ADP
ftr-459	476	26	3	3	NUM
ftr-459	476	27	to	to	PART
ftr-459	476	28	10	10	NUM
ftr-459	476	29	years	year	NOUN
ftr-459	476	30	for	for	ADP
ftr-459	476	31	mutual	mutual	ADJ
ftr-459	476	32	institutions	institution	NOUN
ftr-459	476	33	and	and	CCONJ
ftr-459	476	34	commercial	commercial	ADJ
ftr-459	476	35	banks	bank	NOUN
ftr-459	476	36	.	.	PUNCT
ftr-459	477	1	94	94	NUM
ftr-459	477	2	.	.	X
ftr-459	478	1	36	36	NUM
ftr-459	478	2	fed	feed	VERB
ftr-459	478	3	.	.	PUNCT
ftr-459	479	1	reg	reg	PROPN
ftr-459	479	2	.	.	PUNCT
ftr-459	479	3	15050	15050	NUM
ftr-459	479	4	(	(	PUNCT
ftr-459	479	5	1971	1971	NUM
ftr-459	479	6	)	)	PUNCT
ftr-459	479	7	.	.	PUNCT
ftr-459	480	1	95	95	NUM
ftr-459	480	2	.	.	PUNCT
ftr-459	481	1	t.d	t.d	X
ftr-459	481	2	.	.	PROPN
ftr-459	481	3	7549	7549	NUM
ftr-459	481	4	,	,	PUNCT
ftr-459	481	5	1978	1978	NUM
ftr-459	481	6	-	-	SYM
ftr-459	481	7	1	1	NUM
ftr-459	481	8	c.b	c.b	PROPN
ftr-459	481	9	.	.	PROPN
ftr-459	481	10	185	185	NUM
ftr-459	481	11	,	,	PUNCT
ftr-459	481	12	amended	amend	VERB
ftr-459	481	13	as	as	ADP
ftr-459	481	14	to	to	ADP
ftr-459	481	15	effective	effective	ADJ
ftr-459	481	16	date	date	NOUN
ftr-459	481	17	by	by	ADP
ftr-459	481	18	t.d	t.d	PROPN
ftr-459	481	19	.	.	PROPN
ftr-459	481	20	7626	7626	NUM
ftr-459	481	21	,	,	PUNCT
ftr-459	481	22	1979	1979	NUM
ftr-459	481	23	-	-	SYM
ftr-459	481	24	2	2	NUM
ftr-459	481	25	c.b	c.b	PROPN
ftr-459	481	26	.	.	PROPN
ftr-459	481	27	239	239	NUM
ftr-459	481	28	.	.	PUNCT
ftr-459	482	1	96	96	NUM
ftr-459	482	2	.	.	X
ftr-459	483	1	94	94	NUM
ftr-459	484	1	t.c	t.c	PROPN
ftr-459	484	2	.	.	PROPN
ftr-459	485	1	101	101	NUM
ftr-459	485	2	(	(	PUNCT
ftr-459	485	3	1990	1990	NUM
ftr-459	485	4	)	)	PUNCT
ftr-459	485	5	,	,	PUNCT
ftr-459	485	6	rev'd	rev'd	VERB
ftr-459	485	7	,	,	PUNCT
ftr-459	485	8	961	961	NUM
ftr-459	485	9	f.2d	f.2d	SYM
ftr-459	485	10	800	800	NUM
ftr-459	485	11	(	(	PUNCT
ftr-459	485	12	9th	9th	ADJ
ftr-459	485	13	cir	cir	NOUN
ftr-459	485	14	.	.	PUNCT
ftr-459	485	15	)	)	PUNCT
ftr-459	485	16	,	,	PUNCT
ftr-459	485	17	cert	cert	PROPN
ftr-459	485	18	.	.	PUNCT
ftr-459	486	1	denied	deny	VERB
ftr-459	486	2	,	,	PUNCT
ftr-459	486	3	506	506	NUM
ftr-459	486	4	u.s	u.s	PROPN
ftr-459	486	5	.	.	PROPN
ftr-459	486	6	873	873	NUM
ftr-459	486	7	(	(	PUNCT
ftr-459	486	8	1992	1992	NUM
ftr-459	486	9	)	)	PUNCT
ftr-459	486	10	.	.	PUNCT
ftr-459	487	1	97	97	NUM
ftr-459	487	2	.	.	PUNCT
ftr-459	487	3	pacific	pacific	PROPN
ftr-459	487	4	first	first	PROPN
ftr-459	487	5	fed	fed	PROPN
ftr-459	487	6	.	.	PROPN
ftr-459	487	7	,	,	PUNCT
ftr-459	488	1	94	94	NUM
ftr-459	488	2	t.c	t.c	PROPN
ftr-459	488	3	.	.	PUNCT
ftr-459	489	1	at	at	ADP
ftr-459	489	2	106	106	NUM
ftr-459	489	3	-	-	SYM
ftr-459	489	4	07	07	NUM
ftr-459	489	5	.	.	PUNCT
ftr-459	489	6	98	98	NUM
ftr-459	489	7	.	.	PUNCT
ftr-459	489	8	arguing	argue	VERB
ftr-459	489	9	for	for	ADP
ftr-459	489	10	plain	plain	ADJ
ftr-459	489	11	meaning	meaning	NOUN
ftr-459	489	12	,	,	PUNCT
ftr-459	489	13	the	the	DET
ftr-459	489	14	commissioner	commissioner	NOUN
ftr-459	489	15	relied	rely	VERB
ftr-459	489	16	on	on	ADP
ftr-459	489	17	the	the	DET
ftr-459	489	18	language	language	NOUN
ftr-459	489	19	of	of	ADP
ftr-459	489	20	§	§	PROPN
ftr-459	489	21	593(b)(2)(a	593(b)(2)(a	PROPN
ftr-459	489	22	)	)	PUNCT
ftr-459	489	23	limiting	limit	VERB
ftr-459	489	24	the	the	DET
ftr-459	489	25	deduction	deduction	NOUN
ftr-459	489	26	for	for	ADP
ftr-459	489	27	additions	addition	NOUN
ftr-459	489	28	to	to	ADP
ftr-459	489	29	bad	bad	ADJ
ftr-459	489	30	debt	debt	NOUN
ftr-459	489	31	reserve	reserve	NOUN
ftr-459	489	32	to	to	ADP
ftr-459	489	33	a	a	DET
ftr-459	489	34	percentage	percentage	NOUN
ftr-459	489	35	of	of	ADP
ftr-459	489	36	taxable	taxable	ADJ
ftr-459	489	37	income	income	NOUN
ftr-459	489	38	and	and	CCONJ
ftr-459	489	39	on	on	ADP
ftr-459	489	40	the	the	DET
ftr-459	489	41	definition	definition	NOUN
ftr-459	489	42	of	of	ADP
ftr-459	489	43	taxable	taxable	ADJ
ftr-459	489	44	income	income	NOUN
ftr-459	489	45	in	in	ADP
ftr-459	489	46	§	§	PROPN
ftr-459	489	47	63	63	NUM
ftr-459	489	48	as	as	ADP
ftr-459	489	49	gross	gross	ADJ
ftr-459	489	50	income	income	NOUN
ftr-459	489	51	less	less	ADJ
ftr-459	489	52	deductions	deduction	NOUN
ftr-459	489	53	,	,	PUNCT
ftr-459	489	54	including	include	VERB
ftr-459	489	55	the	the	DET
ftr-459	489	56	nol	nol	NOUN
ftr-459	489	57	deduction	deduction	NOUN
ftr-459	489	58	.	.	PUNCT
ftr-459	490	1	i	i	PRON
ftr-459	490	2	d.	d.	PROPN
ftr-459	490	3	at	at	ADP
ftr-459	490	4	107	107	NUM
ftr-459	490	5	-	-	SYM
ftr-459	490	6	08	08	NUM
ftr-459	490	7	.	.	PUNCT
ftr-459	491	1	99	99	NUM
ftr-459	491	2	.	.	PUNCT
ftr-459	492	1	i	i	PRON
ftr-459	492	2	d.	d.	PROPN
ftr-459	492	3	at	at	ADP
ftr-459	492	4	108	108	NUM
ftr-459	492	5	(	(	PUNCT
ftr-459	492	6	citing	cite	VERB
ftr-459	492	7	united	united	PROPN
ftr-459	492	8	states	states	PROPN
ftr-459	492	9	v.	v.	ADP
ftr-459	492	10	vogel	vogel	PROPN
ftr-459	492	11	fertilizer	fertilizer	PROPN
ftr-459	492	12	co.	co.	PROPN
ftr-459	492	13	,	,	PUNCT
ftr-459	492	14	455	455	NUM
ftr-459	492	15	u.s	u.s	PROPN
ftr-459	492	16	.	.	PROPN
ftr-459	492	17	16	16	NUM
ftr-459	492	18	,	,	PUNCT
ftr-459	492	19	26	26	NUM
ftr-459	492	20	(	(	PUNCT
ftr-459	492	21	1982	1982	NUM
ftr-459	492	22	)	)	PUNCT
ftr-459	492	23	)	)	PUNCT
ftr-459	492	24	.	.	PUNCT
ftr-459	493	1	i[vol	i[vol	NOUN
ftr-459	493	2	3:2	3:2	NUM
ftr-459	493	3	muffled	muffled	ADJ
ftr-459	493	4	chevron	chevron	NOUN
ftr-459	493	5	:	:	PUNCT
ftr-459	493	6	judicial	judicial	ADJ
ftr-459	493	7	review	review	NOUN
ftr-459	493	8	of	of	ADP
ftr-459	493	9	tar	tar	NOUN
ftr-459	493	10	regulations	regulation	NOUN
ftr-459	493	11	adequate	adequate	ADJ
ftr-459	493	12	reserves	reserve	NOUN
ftr-459	493	13	to	to	PART
ftr-459	493	14	provide	provide	VERB
ftr-459	493	15	for	for	ADP
ftr-459	493	16	unexpected	unexpected	ADJ
ftr-459	493	17	losses.1y	losses.1y	PROPN
ftr-459	493	18	°	°	PROPN
ftr-459	493	19	the	the	DET
ftr-459	493	20	opinion	opinion	NOUN
ftr-459	493	21	also	also	ADV
ftr-459	493	22	pointed	point	VERB
ftr-459	493	23	to	to	ADP
ftr-459	493	24	the	the	DET
ftr-459	493	25	absence	absence	NOUN
ftr-459	493	26	of	of	ADP
ftr-459	493	27	any	any	DET
ftr-459	493	28	statement	statement	NOUN
ftr-459	493	29	in	in	ADP
ftr-459	493	30	the	the	DET
ftr-459	493	31	legislative	legislative	ADJ
ftr-459	493	32	history	history	NOUN
ftr-459	493	33	regarding	regard	VERB
ftr-459	493	34	an	an	DET
ftr-459	493	35	intention	intention	NOUN
ftr-459	493	36	to	to	PART
ftr-459	493	37	change	change	VERB
ftr-459	493	38	the	the	DET
ftr-459	493	39	irs	irs	PROPN
ftr-459	493	40	rule	rule	NOUN
ftr-459	493	41	that	that	SCONJ
ftr-459	493	42	nols	nols	PROPN
ftr-459	493	43	were	be	AUX
ftr-459	493	44	to	to	PART
ftr-459	493	45	be	be	AUX
ftr-459	493	46	ignored	ignore	VERB
ftr-459	493	47	in	in	ADP
ftr-459	493	48	calculating	calculate	VERB
ftr-459	493	49	loan	loan	NOUN
ftr-459	493	50	loss	loss	NOUN
ftr-459	493	51	reserves	reserve	NOUN
ftr-459	493	52	.	.	PUNCT
ftr-459	493	53	''	''	PUNCT
ftr-459	494	1	it	it	PRON
ftr-459	494	2	rejected	reject	VERB
ftr-459	494	3	the	the	DET
ftr-459	494	4	commissioner	commissioner	NOUN
ftr-459	494	5	's	's	PART
ftr-459	494	6	argument	argument	NOUN
ftr-459	494	7	that	that	SCONJ
ftr-459	494	8	congress	congress	PROPN
ftr-459	494	9	intended	intend	VERB
ftr-459	494	10	the	the	DET
ftr-459	494	11	specific	specific	ADJ
ftr-459	494	12	modifications	modification	NOUN
ftr-459	494	13	to	to	ADP
ftr-459	494	14	taxable	taxable	ADJ
ftr-459	494	15	income	income	NOUN
ftr-459	494	16	listed	list	VERB
ftr-459	494	17	in	in	ADP
ftr-459	494	18	section	section	NOUN
ftr-459	494	19	593	593	NUM
ftr-459	494	20	to	to	PART
ftr-459	494	21	be	be	AUX
ftr-459	494	22	exclusive	exclusive	ADJ
ftr-459	494	23	.	.	PUNCT
ftr-459	495	1	the	the	DET
ftr-459	495	2	majority	majority	NOUN
ftr-459	495	3	decided	decide	VERB
ftr-459	495	4	that	that	SCONJ
ftr-459	495	5	the	the	DET
ftr-459	495	6	ordering	ordering	NOUN
ftr-459	495	7	rule	rule	NOUN
ftr-459	495	8	found	find	VERB
ftr-459	495	9	in	in	ADP
ftr-459	495	10	the	the	DET
ftr-459	495	11	challenged	challenge	VERB
ftr-459	495	12	regulation	regulation	NOUN
ftr-459	495	13	did	do	AUX
ftr-459	495	14	not	not	PART
ftr-459	495	15	harmonize	harmonize	VERB
ftr-459	495	16	with	with	ADP
ftr-459	495	17	congressional	congressional	ADJ
ftr-459	495	18	intent	intent	NOUN
ftr-459	495	19	because	because	SCONJ
ftr-459	495	20	it	it	PRON
ftr-459	495	21	increased	increase	VERB
ftr-459	495	22	the	the	DET
ftr-459	495	23	effective	effective	ADJ
ftr-459	495	24	rate	rate	NOUN
ftr-459	495	25	of	of	ADP
ftr-459	495	26	tax	tax	NOUN
ftr-459	495	27	for	for	ADP
ftr-459	495	28	mutual	mutual	ADJ
ftr-459	495	29	institutions	institution	NOUN
ftr-459	495	30	beyond	beyond	ADP
ftr-459	495	31	the	the	DET
ftr-459	495	32	extent	extent	NOUN
ftr-459	495	33	intended	intend	VERB
ftr-459	495	34	by	by	ADP
ftr-459	495	35	congress	congress	PROPN
ftr-459	495	36	and	and	CCONJ
ftr-459	495	37	because	because	SCONJ
ftr-459	495	38	it	it	PRON
ftr-459	495	39	reduced	reduce	VERB
ftr-459	495	40	the	the	DET
ftr-459	495	41	value	value	NOUN
ftr-459	495	42	of	of	ADP
ftr-459	495	43	nol	nol	NOUN
ftr-459	495	44	carrybacks	carryback	NOUN
ftr-459	495	45	when	when	SCONJ
ftr-459	495	46	congress	congress	PROPN
ftr-459	495	47	had	have	AUX
ftr-459	495	48	granted	grant	VERB
ftr-459	495	49	these	these	DET
ftr-459	495	50	institutions	institution	NOUN
ftr-459	495	51	more	more	ADV
ftr-459	495	52	generous	generous	ADJ
ftr-459	495	53	nol	nol	NOUN
ftr-459	495	54	carrybacks	carryback	NOUN
ftr-459	495	55	.	.	PUNCT
ftr-459	496	1	10	10	NUM
ftr-459	496	2	2	2	NUM
ftr-459	496	3	the	the	DET
ftr-459	496	4	dissent	dissent	NOUN
ftr-459	496	5	responded	respond	VERB
ftr-459	496	6	by	by	ADP
ftr-459	496	7	pointing	point	VERB
ftr-459	496	8	to	to	ADP
ftr-459	496	9	the	the	DET
ftr-459	496	10	statutory	statutory	ADJ
ftr-459	496	11	framework	framework	NOUN
ftr-459	496	12	,	,	PUNCT
ftr-459	496	13	in	in	ADP
ftr-459	496	14	particular	particular	ADJ
ftr-459	496	15	the	the	DET
ftr-459	496	16	definition	definition	NOUN
ftr-459	496	17	of	of	ADP
ftr-459	496	18	taxable	taxable	ADJ
ftr-459	496	19	income	income	NOUN
ftr-459	496	20	,	,	PUNCT
ftr-459	496	21	"	"	PUNCT
ftr-459	496	22	the	the	DET
ftr-459	496	23	bedrock	bedrock	NOUN
ftr-459	496	24	of	of	ADP
ftr-459	496	25	our	our	PRON
ftr-459	496	26	income	income	NOUN
ftr-459	496	27	tax	tax	NOUN
ftr-459	496	28	system	system	NOUN
ftr-459	496	29	,	,	PUNCT
ftr-459	496	30	"	"	PUNCT
ftr-459	496	31	as	as	ADP
ftr-459	496	32	the	the	DET
ftr-459	496	33	appropriate	appropriate	ADJ
ftr-459	496	34	basis	basis	NOUN
ftr-459	496	35	for	for	ADP
ftr-459	496	36	evaluating	evaluate	VERB
ftr-459	496	37	the	the	DET
ftr-459	496	38	regulation.0	regulation.0	PROPN
ftr-459	496	39	3	3	NUM
ftr-459	496	40	the	the	DET
ftr-459	496	41	dissenting	dissent	VERB
ftr-459	496	42	judges	judge	NOUN
ftr-459	496	43	believed	believe	VERB
ftr-459	496	44	that	that	SCONJ
ftr-459	496	45	the	the	DET
ftr-459	496	46	statutes	statute	NOUN
ftr-459	496	47	were	be	AUX
ftr-459	496	48	unambiguous	unambiguous	ADJ
ftr-459	496	49	on	on	ADP
ftr-459	496	50	their	their	PRON
ftr-459	496	51	face	face	NOUN
ftr-459	496	52	and	and	CCONJ
ftr-459	496	53	did	do	AUX
ftr-459	496	54	not	not	PART
ftr-459	496	55	redefine	redefine	VERB
ftr-459	496	56	taxable	taxable	ADJ
ftr-459	496	57	income	income	NOUN
ftr-459	496	58	so	so	SCONJ
ftr-459	496	59	as	as	SCONJ
ftr-459	496	60	to	to	PART
ftr-459	496	61	ignore	ignore	VERB
ftr-459	496	62	the	the	DET
ftr-459	496	63	impact	impact	NOUN
ftr-459	496	64	of	of	ADP
ftr-459	496	65	nol	nol	NOUN
ftr-459	496	66	carrybacks	carryback	NOUN
ftr-459	496	67	.	.	PUNCT
ftr-459	497	1	according	accord	VERB
ftr-459	497	2	to	to	ADP
ftr-459	497	3	the	the	DET
ftr-459	497	4	dissent	dissent	NOUN
ftr-459	497	5	,	,	PUNCT
ftr-459	497	6	the	the	DET
ftr-459	497	7	legislative	legislative	ADJ
ftr-459	497	8	history	history	NOUN
ftr-459	497	9	was	be	AUX
ftr-459	497	10	more	more	ADV
ftr-459	497	11	properly	properly	ADV
ftr-459	497	12	read	read	VERB
ftr-459	497	13	as	as	ADP
ftr-459	497	14	showing	show	VERB
ftr-459	497	15	that	that	SCONJ
ftr-459	497	16	"	"	PUNCT
ftr-459	497	17	congress	congress	PROPN
ftr-459	497	18	did	do	AUX
ftr-459	497	19	not	not	PART
ftr-459	497	20	intend	intend	VERB
ftr-459	497	21	to	to	PART
ftr-459	497	22	permit	permit	VERB
ftr-459	497	23	both	both	CCONJ
ftr-459	497	24	the	the	DET
ftr-459	497	25	largest	large	ADJ
ftr-459	497	26	possible	possible	ADJ
ftr-459	497	27	reserve	reserve	NOUN
ftr-459	497	28	and	and	CCONJ
ftr-459	497	29	7	7	NUM
ftr-459	497	30	additional	additional	ADJ
ftr-459	497	31	years	year	NOUN
ftr-459	497	32	within	within	ADP
ftr-459	497	33	which	which	PRON
ftr-459	497	34	to	to	PART
ftr-459	497	35	carry	carry	VERB
ftr-459	497	36	back	back	ADP
ftr-459	497	37	subsequent	subsequent	ADJ
ftr-459	497	38	losses	loss	NOUN
ftr-459	497	39	....	....	PUNCT
ftr-459	498	1	here	here	ADV
ftr-459	498	2	,	,	PUNCT
ftr-459	498	3	in	in	ADP
ftr-459	498	4	the	the	DET
ftr-459	498	5	face	face	NOUN
ftr-459	498	6	of	of	ADP
ftr-459	498	7	unambiguous	unambiguous	ADJ
ftr-459	498	8	statutory	statutory	ADJ
ftr-459	498	9	provisions	provision	NOUN
ftr-459	498	10	,	,	PUNCT
ftr-459	498	11	the	the	DET
ftr-459	498	12	majority	majority	NOUN
ftr-459	498	13	would	would	AUX
ftr-459	498	14	redefine	redefine	VERB
ftr-459	498	15	'	'	PUNCT
ftr-459	498	16	taxable	taxable	ADJ
ftr-459	498	17	income	income	NOUN
ftr-459	498	18	'	'	PUNCT
ftr-459	498	19	based	base	VERB
ftr-459	498	20	upon	upon	SCONJ
ftr-459	498	21	its	its	PRON
ftr-459	498	22	own	own	ADJ
ftr-459	498	23	rationalized	rationalized	ADJ
ftr-459	498	24	view	view	NOUN
ftr-459	498	25	of	of	ADP
ftr-459	498	26	inexplicit	inexplicit	ADJ
ftr-459	498	27	congressional	congressional	ADJ
ftr-459	498	28	intent	intent	NOUN
ftr-459	498	29	.	.	PUNCT
ftr-459	499	1	"	"	PUNCT
ftr-459	499	2	"	"	PUNCT
ftr-459	499	3	'	'	PUNCT
ftr-459	499	4	while	while	SCONJ
ftr-459	499	5	the	the	DET
ftr-459	499	6	dissent	dissent	NOUN
ftr-459	499	7	would	would	AUX
ftr-459	499	8	have	have	AUX
ftr-459	499	9	upheld	uphold	VERB
ftr-459	499	10	the	the	DET
ftr-459	499	11	regulation	regulation	NOUN
ftr-459	499	12	,	,	PUNCT
ftr-459	499	13	nothing	nothing	PRON
ftr-459	499	14	in	in	ADP
ftr-459	499	15	its	its	PRON
ftr-459	499	16	opinion	opinion	NOUN
ftr-459	499	17	indicates	indicate	VERB
ftr-459	499	18	that	that	SCONJ
ftr-459	499	19	it	it	PRON
ftr-459	499	20	would	would	AUX
ftr-459	499	21	have	have	AUX
ftr-459	499	22	done	do	VERB
ftr-459	499	23	so	so	ADV
ftr-459	499	24	on	on	ADP
ftr-459	499	25	the	the	DET
ftr-459	499	26	basis	basis	NOUN
ftr-459	499	27	of	of	ADP
ftr-459	499	28	deferring	defer	VERB
ftr-459	499	29	to	to	ADP
ftr-459	499	30	the	the	DET
ftr-459	499	31	agency	agency	NOUN
ftr-459	499	32	.	.	PUNCT
ftr-459	500	1	instead	instead	ADV
ftr-459	500	2	,	,	PUNCT
ftr-459	500	3	the	the	DET
ftr-459	500	4	majority	majority	NOUN
ftr-459	500	5	and	and	CCONJ
ftr-459	500	6	the	the	DET
ftr-459	500	7	dissent	dissent	NOUN
ftr-459	500	8	both	both	PRON
ftr-459	500	9	looked	look	VERB
ftr-459	500	10	at	at	ADP
ftr-459	500	11	the	the	DET
ftr-459	500	12	language	language	NOUN
ftr-459	500	13	of	of	ADP
ftr-459	500	14	the	the	DET
ftr-459	500	15	statutory	statutory	ADJ
ftr-459	500	16	provisions	provision	NOUN
ftr-459	500	17	,	,	PUNCT
ftr-459	500	18	the	the	DET
ftr-459	500	19	legislative	legislative	ADJ
ftr-459	500	20	history	history	NOUN
ftr-459	500	21	,	,	PUNCT
ftr-459	500	22	and	and	CCONJ
ftr-459	500	23	their	their	PRON
ftr-459	500	24	understanding	understanding	NOUN
ftr-459	500	25	of	of	ADP
ftr-459	500	26	the	the	DET
ftr-459	500	27	purpose	purpose	NOUN
ftr-459	500	28	of	of	ADP
ftr-459	500	29	the	the	DET
ftr-459	500	30	provisions	provision	NOUN
ftr-459	500	31	in	in	ADP
ftr-459	500	32	light	light	NOUN
ftr-459	500	33	of	of	ADP
ftr-459	500	34	the	the	DET
ftr-459	500	35	code	code	NOUN
ftr-459	500	36	as	as	ADP
ftr-459	500	37	a	a	DET
ftr-459	500	38	whole	whole	NOUN
ftr-459	500	39	and	and	CCONJ
ftr-459	500	40	the	the	DET
ftr-459	500	41	legislative	legislative	ADJ
ftr-459	500	42	history	history	NOUN
ftr-459	500	43	.	.	PUNCT
ftr-459	501	1	both	both	PRON
ftr-459	501	2	make	make	VERB
ftr-459	501	3	reasonable	reasonable	ADJ
ftr-459	501	4	arguments	argument	NOUN
ftr-459	501	5	about	about	ADP
ftr-459	501	6	what	what	PRON
ftr-459	501	7	the	the	DET
ftr-459	501	8	regulation	regulation	NOUN
ftr-459	501	9	should	should	AUX
ftr-459	501	10	be	be	AUX
ftr-459	501	11	if	if	SCONJ
ftr-459	501	12	it	it	PRON
ftr-459	501	13	were	be	AUX
ftr-459	501	14	being	be	AUX
ftr-459	501	15	written	write	VERB
ftr-459	501	16	de	de	ADP
ftr-459	501	17	novo	novo	NOUN
ftr-459	501	18	.	.	PUNCT
ftr-459	502	1	both	both	PRON
ftr-459	502	2	approach	approach	VERB
ftr-459	502	3	the	the	DET
ftr-459	502	4	task	task	NOUN
ftr-459	502	5	of	of	ADP
ftr-459	502	6	whether	whether	SCONJ
ftr-459	502	7	to	to	PART
ftr-459	502	8	uphold	uphold	VERB
ftr-459	502	9	the	the	DET
ftr-459	502	10	regulation	regulation	NOUN
ftr-459	502	11	as	as	ADP
ftr-459	502	12	one	one	NUM
ftr-459	502	13	of	of	ADP
ftr-459	502	14	deciding	decide	VERB
ftr-459	502	15	whether	whether	SCONJ
ftr-459	502	16	it	it	PRON
ftr-459	502	17	is	be	AUX
ftr-459	502	18	the	the	DET
ftr-459	502	19	regulation	regulation	NOUN
ftr-459	502	20	the	the	DET
ftr-459	502	21	judges	judge	NOUN
ftr-459	502	22	themselves	themselves	PRON
ftr-459	502	23	would	would	AUX
ftr-459	502	24	have	have	AUX
ftr-459	502	25	adopted	adopt	VERB
ftr-459	502	26	.	.	PUNCT
ftr-459	503	1	neither	neither	PRON
ftr-459	503	2	suggests	suggest	VERB
ftr-459	503	3	that	that	SCONJ
ftr-459	503	4	it	it	PRON
ftr-459	503	5	is	be	AUX
ftr-459	503	6	up	up	ADP
ftr-459	503	7	to	to	ADP
ftr-459	503	8	the	the	DET
ftr-459	503	9	treasury	treasury	NOUN
ftr-459	503	10	to	to	PART
ftr-459	503	11	resolve	resolve	VERB
ftr-459	503	12	ambiguities	ambiguity	NOUN
ftr-459	503	13	.	.	PUNCT
ftr-459	504	1	the	the	DET
ftr-459	504	2	majority	majority	NOUN
ftr-459	504	3	and	and	CCONJ
ftr-459	504	4	dissenting	dissent	VERB
ftr-459	504	5	opinions	opinion	NOUN
ftr-459	504	6	both	both	CCONJ
ftr-459	504	7	expose	expose	VERB
ftr-459	504	8	how	how	SCONJ
ftr-459	504	9	easily	easily	ADV
ftr-459	504	10	the	the	DET
ftr-459	504	11	multiple	multiple	ADJ
ftr-459	504	12	factors	factor	NOUN
ftr-459	504	13	of	of	ADP
ftr-459	504	14	national	national	ADJ
ftr-459	504	15	muffler	muffler	NOUN
ftr-459	504	16	can	can	AUX
ftr-459	504	17	overwhelm	overwhelm	VERB
ftr-459	504	18	the	the	DET
ftr-459	504	19	presumption	presumption	NOUN
ftr-459	504	20	of	of	ADP
ftr-459	504	21	serious	serious	ADJ
ftr-459	504	22	deference	deference	NOUN
ftr-459	504	23	.	.	PUNCT
ftr-459	505	1	the	the	DET
ftr-459	505	2	sixth	sixth	ADJ
ftr-459	505	3	circuit	circuit	NOUN
ftr-459	505	4	,	,	PUNCT
ftr-459	505	5	the	the	DET
ftr-459	505	6	first	first	ADJ
ftr-459	505	7	court	court	NOUN
ftr-459	505	8	of	of	ADP
ftr-459	505	9	appeals	appeal	NOUN
ftr-459	505	10	to	to	PART
ftr-459	505	11	review	review	VERB
ftr-459	505	12	this	this	DET
ftr-459	505	13	issue	issue	NOUN
ftr-459	505	14	,	,	PUNCT
ftr-459	505	15	introduced	introduce	VERB
ftr-459	505	16	the	the	DET
ftr-459	505	17	tax	tax	NOUN
ftr-459	505	18	court	court	NOUN
ftr-459	505	19	to	to	ADP
ftr-459	505	20	the	the	DET
ftr-459	505	21	chevron	chevron	PROPN
ftr-459	505	22	doctrine	doctrine	NOUN
ftr-459	505	23	.	.	PUNCT
ftr-459	506	1	in	in	ADP
ftr-459	506	2	people	people	NOUN
ftr-459	506	3	's	's	PART
ftr-459	506	4	federal	federal	ADJ
ftr-459	506	5	100	100	NUM
ftr-459	506	6	.	.	PUNCT
ftr-459	507	1	i	i	PRON
ftr-459	507	2	d.	d.	PROPN
ftr-459	507	3	at	at	ADP
ftr-459	507	4	110	110	NUM
ftr-459	507	5	.	.	PUNCT
ftr-459	508	1	101	101	NUM
ftr-459	508	2	.	.	PUNCT
ftr-459	509	1	i	i	PRON
ftr-459	509	2	d.	d.	PROPN
ftr-459	509	3	at	at	ADP
ftr-459	509	4	113	113	NUM
ftr-459	509	5	.	.	PUNCT
ftr-459	509	6	102	102	NUM
ftr-459	509	7	.	.	PUNCT
ftr-459	510	1	i	i	PRON
ftr-459	510	2	d.	d.	PROPN
ftr-459	510	3	at	at	ADP
ftr-459	510	4	112	112	NUM
ftr-459	510	5	.	.	PUNCT
ftr-459	510	6	103	103	NUM
ftr-459	510	7	.	.	PUNCT
ftr-459	511	1	i	i	PRON
ftr-459	511	2	d.	d.	PROPN
ftr-459	511	3	at	at	ADP
ftr-459	511	4	119	119	NUM
ftr-459	511	5	(	(	PUNCT
ftr-459	511	6	gerber	gerber	PROPN
ftr-459	511	7	,	,	PUNCT
ftr-459	511	8	j.	j.	PROPN
ftr-459	511	9	,	,	PUNCT
ftr-459	511	10	dissenting	dissent	VERB
ftr-459	511	11	)	)	PUNCT
ftr-459	511	12	.	.	PUNCT
ftr-459	512	1	104	104	NUM
ftr-459	512	2	.	.	PUNCT
ftr-459	513	1	i	i	PRON
ftr-459	513	2	d.	d.	PROPN
ftr-459	513	3	at	at	ADP
ftr-459	513	4	120	120	NUM
ftr-459	513	5	-	-	SYM
ftr-459	513	6	21	21	NUM
ftr-459	513	7	.	.	PUNCT
ftr-459	513	8	1996	1996	NUM
ftr-459	513	9	]	]	PUNCT
ftr-459	513	10	florida	florida	PROPN
ftr-459	513	11	tax	tax	PROPN
ftr-459	513	12	review	review	NOUN
ftr-459	513	13	savings	saving	NOUN
ftr-459	513	14	&	&	CCONJ
ftr-459	513	15	loan	loan	NOUN
ftr-459	513	16	ass'n	ass'n	PROPN
ftr-459	513	17	v.	v.	ADP
ftr-459	513	18	commissioner,'0	commissioner,'0	NOUN
ftr-459	513	19	5	5	NUM
ftr-459	513	20	it	it	PRON
ftr-459	513	21	reversed	reverse	VERB
ftr-459	513	22	the	the	DET
ftr-459	513	23	tax	tax	NOUN
ftr-459	513	24	court	court	NOUN
ftr-459	513	25	and	and	CCONJ
ftr-459	513	26	chided	chide	VERB
ftr-459	513	27	it	it	PRON
ftr-459	513	28	for	for	ADP
ftr-459	513	29	ignoring	ignore	VERB
ftr-459	513	30	chevron	chevron	NOUN
ftr-459	513	31	.	.	PUNCT
ftr-459	514	1	according	accord	VERB
ftr-459	514	2	to	to	ADP
ftr-459	514	3	the	the	DET
ftr-459	514	4	sixth	sixth	ADJ
ftr-459	514	5	circuit	circuit	NOUN
ftr-459	514	6	,	,	PUNCT
ftr-459	514	7	because	because	SCONJ
ftr-459	514	8	the	the	DET
ftr-459	514	9	parties	party	NOUN
ftr-459	514	10	and	and	CCONJ
ftr-459	514	11	the	the	DET
ftr-459	514	12	tax	tax	NOUN
ftr-459	514	13	court	court	NOUN
ftr-459	514	14	agreed	agree	VERB
ftr-459	514	15	that	that	SCONJ
ftr-459	514	16	congress	congress	PROPN
ftr-459	514	17	had	have	AUX
ftr-459	514	18	not	not	PART
ftr-459	514	19	addressed	address	VERB
ftr-459	514	20	the	the	DET
ftr-459	514	21	precise	precise	ADJ
ftr-459	514	22	issue	issue	NOUN
ftr-459	514	23	,	,	PUNCT
ftr-459	514	24	the	the	DET
ftr-459	514	25	chevron	chevron	NOUN
ftr-459	514	26	rule	rule	NOUN
ftr-459	514	27	applied	apply	VERB
ftr-459	514	28	;	;	PUNCT
ftr-459	514	29	the	the	DET
ftr-459	514	30	interpretive	interpretive	ADJ
ftr-459	514	31	regulation	regulation	NOUN
ftr-459	514	32	issued	issue	VERB
ftr-459	514	33	under	under	ADP
ftr-459	514	34	the	the	DET
ftr-459	514	35	authority	authority	NOUN
ftr-459	514	36	of	of	ADP
ftr-459	514	37	section	section	NOUN
ftr-459	514	38	7805(a	7805(a	NUM
ftr-459	514	39	)	)	PUNCT
ftr-459	514	40	was	be	AUX
ftr-459	514	41	the	the	DET
ftr-459	514	42	kind	kind	NOUN
ftr-459	514	43	of	of	ADP
ftr-459	514	44	implicit	implicit	ADJ
ftr-459	514	45	delegation	delegation	NOUN
ftr-459	514	46	to	to	ADP
ftr-459	514	47	an	an	DET
ftr-459	514	48	agency	agency	NOUN
ftr-459	514	49	that	that	PRON
ftr-459	514	50	required	require	VERB
ftr-459	514	51	deference	deference	NOUN
ftr-459	514	52	under	under	ADP
ftr-459	514	53	chevron.1	chevron.1	PROPN
ftr-459	514	54	1	1	NUM
ftr-459	514	55	6	6	NUM
ftr-459	514	56	the	the	DET
ftr-459	514	57	sixth	sixth	ADJ
ftr-459	514	58	circuit	circuit	NOUN
ftr-459	514	59	concluded	conclude	VERB
ftr-459	514	60	that	that	SCONJ
ftr-459	514	61	the	the	DET
ftr-459	514	62	tax	tax	NOUN
ftr-459	514	63	court	court	NOUN
ftr-459	514	64	used	use	VERB
ftr-459	514	65	the	the	DET
ftr-459	514	66	wrong	wrong	ADJ
ftr-459	514	67	standard	standard	NOUN
ftr-459	514	68	to	to	PART
ftr-459	514	69	decide	decide	VERB
ftr-459	514	70	the	the	DET
ftr-459	514	71	case	case	NOUN
ftr-459	514	72	.	.	PUNCT
ftr-459	515	1	"	"	PUNCT
ftr-459	515	2	the	the	DET
ftr-459	515	3	tax	tax	NOUN
ftr-459	515	4	court	court	NOUN
ftr-459	515	5	,	,	PUNCT
ftr-459	515	6	employing	employ	VERB
ftr-459	515	7	the	the	DET
ftr-459	515	8	'	'	PUNCT
ftr-459	515	9	harmony	harmony	NOUN
ftr-459	515	10	'	'	PUNCT
ftr-459	515	11	standard	standard	NOUN
ftr-459	515	12	found	find	VERB
ftr-459	515	13	in	in	ADP
ftr-459	515	14	national	national	ADJ
ftr-459	515	15	muffler	muffler	NOUN
ftr-459	515	16	dealers	dealer	NOUN
ftr-459	515	17	,	,	PUNCT
ftr-459	515	18	engaged	engage	VERB
ftr-459	515	19	in	in	ADP
ftr-459	515	20	a	a	DET
ftr-459	515	21	plenary	plenary	ADJ
ftr-459	515	22	review	review	NOUN
ftr-459	515	23	of	of	ADP
ftr-459	515	24	the	the	DET
ftr-459	515	25	legislative	legislative	ADJ
ftr-459	515	26	history	history	NOUN
ftr-459	515	27	of	of	ADP
ftr-459	515	28	the	the	DET
ftr-459	515	29	statutory	statutory	ADJ
ftr-459	515	30	scheme	scheme	NOUN
ftr-459	515	31	without	without	ADP
ftr-459	515	32	granting	grant	VERB
ftr-459	515	33	the	the	DET
ftr-459	515	34	commissioner	commissioner	NOUN
ftr-459	515	35	the	the	DET
ftr-459	515	36	degree	degree	NOUN
ftr-459	515	37	of	of	ADP
ftr-459	515	38	deference	deference	NOUN
ftr-459	515	39	"	"	PUNCT
ftr-459	515	40	required	require	VERB
ftr-459	515	41	by	by	ADP
ftr-459	515	42	supreme	supreme	PROPN
ftr-459	515	43	court	court	PROPN
ftr-459	515	44	precedent	precedent	NOUN
ftr-459	515	45	.	.	PUNCT
ftr-459	515	46	'07	'07	NUM
ftr-459	515	47	subsequently	subsequently	ADV
ftr-459	515	48	,	,	PUNCT
ftr-459	515	49	the	the	DET
ftr-459	515	50	ninth	ninth	ADJ
ftr-459	515	51	circuit	circuit	NOUN
ftr-459	515	52	and	and	CCONJ
ftr-459	515	53	the	the	DET
ftr-459	515	54	seventh	seventh	ADJ
ftr-459	515	55	circuit	circuit	NOUN
ftr-459	515	56	also	also	ADV
ftr-459	515	57	reversed	reverse	VERB
ftr-459	515	58	the	the	DET
ftr-459	515	59	tax	tax	NOUN
ftr-459	515	60	court	court	NOUN
ftr-459	515	61	on	on	ADP
ftr-459	515	62	this	this	DET
ftr-459	515	63	issue	issue	NOUN
ftr-459	515	64	.	.	PUNCT
ftr-459	515	65	'	'	PUNCT
ftr-459	516	1	these	these	DET
ftr-459	516	2	two	two	NUM
ftr-459	516	3	circuits	circuit	NOUN
ftr-459	516	4	,	,	PUNCT
ftr-459	516	5	however	however	ADV
ftr-459	516	6	,	,	PUNCT
ftr-459	516	7	rejected	reject	VERB
ftr-459	516	8	the	the	DET
ftr-459	516	9	sixth	sixth	ADJ
ftr-459	516	10	circuit	circuit	NOUN
ftr-459	516	11	's	's	PART
ftr-459	516	12	reliance	reliance	NOUN
ftr-459	516	13	on	on	ADP
ftr-459	516	14	chevron	chevron	NOUN
ftr-459	516	15	in	in	ADP
ftr-459	516	16	favor	favor	NOUN
ftr-459	516	17	of	of	ADP
ftr-459	516	18	national	national	ADJ
ftr-459	516	19	muffler	muffler	NOUN
ftr-459	516	20	's	's	PART
ftr-459	516	21	test	test	NOUN
ftr-459	516	22	of	of	ADP
ftr-459	516	23	harmony	harmony	NOUN
ftr-459	516	24	with	with	ADP
ftr-459	516	25	the	the	DET
ftr-459	516	26	language	language	NOUN
ftr-459	516	27	,	,	PUNCT
ftr-459	516	28	origin	origin	NOUN
ftr-459	516	29	,	,	PUNCT
ftr-459	516	30	and	and	CCONJ
ftr-459	516	31	purpose	purpose	NOUN
ftr-459	516	32	.	.	PUNCT
ftr-459	517	1	the	the	DET
ftr-459	517	2	seventh	seventh	ADJ
ftr-459	517	3	circuit	circuit	NOUN
ftr-459	517	4	,	,	PUNCT
ftr-459	517	5	which	which	PRON
ftr-459	517	6	found	find	VERB
ftr-459	517	7	the	the	DET
ftr-459	517	8	choice	choice	NOUN
ftr-459	517	9	between	between	ADP
ftr-459	517	10	national	national	ADJ
ftr-459	517	11	muffler	muffler	NOUN
ftr-459	517	12	and	and	CCONJ
ftr-459	517	13	chevron	chevron	NOUN
ftr-459	517	14	a	a	DET
ftr-459	517	15	close	close	ADJ
ftr-459	517	16	call	call	NOUN
ftr-459	517	17	,	,	PUNCT
ftr-459	517	18	stated	state	VERB
ftr-459	517	19	that	that	SCONJ
ftr-459	517	20	"	"	PUNCT
ftr-459	517	21	the	the	DET
ftr-459	517	22	difference	difference	NOUN
ftr-459	517	23	between	between	ADP
ftr-459	517	24	these	these	DET
ftr-459	517	25	two	two	NUM
ftr-459	517	26	approaches	approach	NOUN
ftr-459	517	27	is	be	AUX
ftr-459	517	28	negligible	negligible	ADJ
ftr-459	517	29	at	at	ADP
ftr-459	517	30	best	good	ADJ
ftr-459	517	31	,	,	PUNCT
ftr-459	517	32	"	"	PUNCT
ftr-459	517	33	but	but	CCONJ
ftr-459	517	34	it	it	PRON
ftr-459	517	35	opted	opt	VERB
ftr-459	517	36	for	for	ADP
ftr-459	517	37	"	"	PUNCT
ftr-459	517	38	the	the	DET
ftr-459	517	39	more	more	ADV
ftr-459	517	40	narrowly	narrowly	ADV
ftr-459	517	41	tailored	tailor	VERB
ftr-459	517	42	holding	holding	NOUN
ftr-459	517	43	of	of	ADP
ftr-459	517	44	national	national	ADJ
ftr-459	517	45	mtffler	mtffler	NOUN
ftr-459	517	46	.	.	PUNCT
ftr-459	518	1	"1	"1	NOUN
ftr-459	518	2	9	9	NUM
ftr-459	518	3	the	the	DET
ftr-459	518	4	ninth	ninth	ADJ
ftr-459	518	5	circuit	circuit	NOUN
ftr-459	518	6	concluded	conclude	VERB
ftr-459	518	7	that	that	SCONJ
ftr-459	518	8	"	"	PUNCT
ftr-459	518	9	the	the	DET
ftr-459	518	10	traditional	traditional	ADJ
ftr-459	518	11	rule	rule	NOUN
ftr-459	518	12	of	of	ADP
ftr-459	518	13	deference	deference	NOUN
ftr-459	518	14	to	to	ADP
ftr-459	518	15	treasury	treasury	PROPN
ftr-459	518	16	regulations	regulation	NOUN
ftr-459	518	17	"	"	PUNCT
ftr-459	518	18	required	require	VERB
ftr-459	518	19	that	that	SCONJ
ftr-459	518	20	the	the	DET
ftr-459	518	21	challenged	challenge	VERB
ftr-459	518	22	regulation	regulation	NOUN
ftr-459	518	23	be	be	AUX
ftr-459	518	24	upheld	uphold	VERB
ftr-459	518	25	,	,	PUNCT
ftr-459	518	26	"	"	PUNCT
ftr-459	518	27	'	'	PUNCT
ftr-459	518	28	and	and	CCONJ
ftr-459	518	29	it	it	PRON
ftr-459	518	30	rejected	reject	VERB
ftr-459	518	31	what	what	PRON
ftr-459	518	32	it	it	PRON
ftr-459	518	33	saw	see	VERB
ftr-459	518	34	as	as	ADP
ftr-459	518	35	the	the	DET
ftr-459	518	36	apparent	apparent	ADJ
ftr-459	518	37	determination	determination	NOUN
ftr-459	518	38	of	of	ADP
ftr-459	518	39	the	the	DET
ftr-459	518	40	tax	tax	NOUN
ftr-459	518	41	court	court	NOUN
ftr-459	518	42	that	that	SCONJ
ftr-459	518	43	national	national	ADJ
ftr-459	518	44	muffler	muffler	NOUN
ftr-459	518	45	required	require	VERB
ftr-459	518	46	a	a	DET
ftr-459	518	47	plenary	plenary	ADJ
ftr-459	518	48	review	review	NOUN
ftr-459	518	49	of	of	ADP
ftr-459	518	50	the	the	DET
ftr-459	518	51	statute	statute	NOUN
ftr-459	518	52	and	and	CCONJ
ftr-459	518	53	its	its	PRON
ftr-459	518	54	legislative	legislative	ADJ
ftr-459	518	55	history	history	NOUN
ftr-459	518	56	.	.	PUNCT
ftr-459	519	1	"	"	PUNCT
ftr-459	519	2	'	'	PUNCT
ftr-459	519	3	instead	instead	ADV
ftr-459	519	4	,	,	PUNCT
ftr-459	519	5	the	the	DET
ftr-459	519	6	ninth	ninth	ADJ
ftr-459	519	7	circuit	circuit	NOUN
ftr-459	519	8	emphasized	emphasize	VERB
ftr-459	519	9	,	,	PUNCT
ftr-459	519	10	the	the	DET
ftr-459	519	11	reviewing	reviewing	NOUN
ftr-459	519	12	court	court	NOUN
ftr-459	519	13	's	's	PART
ftr-459	519	14	task	task	NOUN
ftr-459	519	15	under	under	ADP
ftr-459	519	16	national	national	ADJ
ftr-459	519	17	muffler	muffler	NOUN
ftr-459	519	18	is	be	AUX
ftr-459	519	19	to	to	PART
ftr-459	519	20	ask	ask	VERB
ftr-459	519	21	whether	whether	SCONJ
ftr-459	519	22	the	the	DET
ftr-459	519	23	agency	agency	NOUN
ftr-459	519	24	interpretation	interpretation	NOUN
ftr-459	519	25	is	be	AUX
ftr-459	519	26	a	a	DET
ftr-459	519	27	reasonable	reasonable	ADJ
ftr-459	519	28	one	one	NUM
ftr-459	519	29	.	.	PUNCT
ftr-459	519	30	"	"	PUNCT
ftr-459	520	1	2	2	NUM
ftr-459	520	2	the	the	DET
ftr-459	520	3	opinions	opinion	NOUN
ftr-459	520	4	in	in	ADP
ftr-459	520	5	the	the	DET
ftr-459	520	6	seventh	seventh	ADJ
ftr-459	520	7	and	and	CCONJ
ftr-459	520	8	ninth	ninth	ADJ
ftr-459	520	9	circuits	circuit	NOUN
ftr-459	520	10	begin	begin	VERB
ftr-459	520	11	by	by	ADP
ftr-459	520	12	examining	examine	VERB
ftr-459	520	13	the	the	DET
ftr-459	520	14	statutory	statutory	ADJ
ftr-459	520	15	language	language	NOUN
ftr-459	520	16	and	and	CCONJ
ftr-459	520	17	determining	determine	VERB
ftr-459	520	18	that	that	SCONJ
ftr-459	520	19	the	the	DET
ftr-459	520	20	regulation	regulation	NOUN
ftr-459	520	21	is	be	AUX
ftr-459	520	22	a	a	DET
ftr-459	520	23	reasonable	reasonable	ADJ
ftr-459	520	24	interpretation	interpretation	NOUN
ftr-459	520	25	of	of	ADP
ftr-459	520	26	that	that	DET
ftr-459	520	27	language	language	NOUN
ftr-459	520	28	.	.	PUNCT
ftr-459	521	1	next	next	ADV
ftr-459	521	2	,	,	PUNCT
ftr-459	521	3	each	each	DET
ftr-459	521	4	opinion	opinion	NOUN
ftr-459	521	5	used	use	VERB
ftr-459	521	6	legislative	legislative	ADJ
ftr-459	521	7	history	history	NOUN
ftr-459	521	8	to	to	PART
ftr-459	521	9	look	look	VERB
ftr-459	521	10	at	at	ADP
ftr-459	521	11	the	the	DET
ftr-459	521	12	origin	origin	NOUN
ftr-459	521	13	and	and	CCONJ
ftr-459	521	14	purpose	purpose	NOUN
ftr-459	521	15	and	and	CCONJ
ftr-459	521	16	found	find	VERB
ftr-459	521	17	the	the	DET
ftr-459	521	18	regulation	regulation	NOUN
ftr-459	521	19	a	a	DET
ftr-459	521	20	reasonable	reasonable	ADJ
ftr-459	521	21	interpretation	interpretation	NOUN
ftr-459	521	22	of	of	ADP
ftr-459	521	23	those	those	DET
ftr-459	521	24	factors	factor	NOUN
ftr-459	521	25	as	as	ADV
ftr-459	521	26	well	well	ADV
ftr-459	521	27	.	.	PUNCT
ftr-459	522	1	both	both	DET
ftr-459	522	2	courts	court	NOUN
ftr-459	522	3	determined	determine	VERB
ftr-459	522	4	that	that	SCONJ
ftr-459	522	5	the	the	DET
ftr-459	522	6	treasury	treasury	NOUN
ftr-459	522	7	had	have	VERB
ftr-459	522	8	105	105	NUM
ftr-459	522	9	.	.	PUNCT
ftr-459	523	1	948	948	NUM
ftr-459	523	2	f.2d	f.2d	NUM
ftr-459	523	3	289	289	NUM
ftr-459	523	4	(	(	PUNCT
ftr-459	523	5	6th	6th	ADJ
ftr-459	523	6	cir	cir	NOUN
ftr-459	523	7	.	.	PROPN
ftr-459	523	8	1991	1991	NUM
ftr-459	523	9	)	)	PUNCT
ftr-459	523	10	.	.	PUNCT
ftr-459	524	1	the	the	DET
ftr-459	524	2	tax	tax	NOUN
ftr-459	524	3	court	court	NOUN
ftr-459	524	4	had	have	AUX
ftr-459	524	5	granted	grant	VERB
ftr-459	524	6	summary	summary	NOUN
ftr-459	524	7	judgment	judgment	NOUN
ftr-459	524	8	in	in	ADP
ftr-459	524	9	favor	favor	NOUN
ftr-459	524	10	of	of	ADP
ftr-459	524	11	people	people	NOUN
ftr-459	524	12	's	's	PART
ftr-459	524	13	federal	federal	NOUN
ftr-459	524	14	in	in	ADP
ftr-459	524	15	a	a	DET
ftr-459	524	16	memorandum	memorandum	NOUN
ftr-459	524	17	opinion	opinion	NOUN
ftr-459	524	18	based	base	VERB
ftr-459	524	19	on	on	ADP
ftr-459	524	20	its	its	PRON
ftr-459	524	21	decision	decision	NOUN
ftr-459	524	22	in	in	ADP
ftr-459	524	23	pacific	pacific	PROPN
ftr-459	524	24	first	first	ADJ
ftr-459	524	25	federal	federal	PROPN
ftr-459	524	26	.	.	PUNCT
ftr-459	525	1	people	people	NOUN
ftr-459	525	2	's	's	PART
ftr-459	525	3	fed	fed	PROPN
ftr-459	525	4	.	.	PUNCT
ftr-459	526	1	sav	sav	PROPN
ftr-459	526	2	.	.	PROPN
ftr-459	526	3	&	&	CCONJ
ftr-459	526	4	loan	loan	VERB
ftr-459	526	5	ass'n	ass'n	PROPN
ftr-459	526	6	v.	v.	PROPN
ftr-459	526	7	commissioner	commissioner	NOUN
ftr-459	526	8	,	,	PUNCT
ftr-459	526	9	59	59	NUM
ftr-459	526	10	t.c	t.c	PROPN
ftr-459	526	11	.	.	PROPN
ftr-459	526	12	memo	memo	NOUN
ftr-459	526	13	.	.	PUNCT
ftr-459	527	1	(	(	PUNCT
ftr-459	527	2	cch	cch	NOUN
ftr-459	527	3	)	)	PUNCT
ftr-459	527	4	85	85	NUM
ftr-459	527	5	,	,	PUNCT
ftr-459	527	6	t.c	t.c	PROPN
ftr-459	527	7	.	.	PROPN
ftr-459	527	8	memo	memo	NOUN
ftr-459	527	9	(	(	PUNCT
ftr-459	527	10	p	p	NOUN
ftr-459	527	11	-	-	PUNCT
ftr-459	527	12	h	h	NOUN
ftr-459	527	13	)	)	PUNCT
ftr-459	527	14	ii	ii	PROPN
ftr-459	527	15	90,129	90,129	NUM
ftr-459	527	16	(	(	PUNCT
ftr-459	527	17	1990	1990	NUM
ftr-459	527	18	)	)	PUNCT
ftr-459	527	19	,	,	PUNCT
ftr-459	527	20	rev'd	rev'd	VERB
ftr-459	527	21	,	,	PUNCT
ftr-459	527	22	948	948	NUM
ftr-459	527	23	f.2d	f.2d	NOUN
ftr-459	527	24	289	289	NUM
ftr-459	527	25	(	(	PUNCT
ftr-459	527	26	6th	6th	ADJ
ftr-459	527	27	cir	cir	NOUN
ftr-459	527	28	.	.	PROPN
ftr-459	527	29	1991	1991	NUM
ftr-459	527	30	)	)	PUNCT
ftr-459	527	31	.	.	PUNCT
ftr-459	528	1	106	106	NUM
ftr-459	528	2	.	.	PUNCT
ftr-459	529	1	people	people	NOUN
ftr-459	529	2	's	's	PART
ftr-459	529	3	fed	fed	PROPN
ftr-459	529	4	.	.	PROPN
ftr-459	529	5	,	,	PUNCT
ftr-459	529	6	948	948	NUM
ftr-459	529	7	f.2d	f.2d	X
ftr-459	529	8	at	at	ADP
ftr-459	529	9	299	299	NUM
ftr-459	529	10	-	-	SYM
ftr-459	529	11	300	300	NUM
ftr-459	529	12	.	.	PUNCT
ftr-459	529	13	107	107	NUM
ftr-459	529	14	.	.	PUNCT
ftr-459	530	1	i	i	PRON
ftr-459	530	2	d.	d.	PROPN
ftr-459	530	3	at	at	ADP
ftr-459	530	4	304	304	NUM
ftr-459	530	5	.	.	PUNCT
ftr-459	530	6	108	108	NUM
ftr-459	530	7	.	.	PUNCT
ftr-459	531	1	see	see	VERB
ftr-459	531	2	bell	bell	PROPN
ftr-459	531	3	fed	fed	PROPN
ftr-459	531	4	.	.	PUNCT
ftr-459	532	1	sav	sav	PROPN
ftr-459	532	2	.	.	PROPN
ftr-459	532	3	&	&	CCONJ
ftr-459	532	4	loan	loan	VERB
ftr-459	532	5	ass'n	ass'n	PROPN
ftr-459	532	6	v.	v.	PROPN
ftr-459	532	7	commissioner	commissioner	NOUN
ftr-459	532	8	,	,	PUNCT
ftr-459	532	9	40	40	NUM
ftr-459	532	10	f.3d	f.3d	NUM
ftr-459	532	11	224	224	NUM
ftr-459	532	12	(	(	PUNCT
ftr-459	532	13	7th	7th	ADJ
ftr-459	532	14	cir	cir	NOUN
ftr-459	532	15	.	.	PROPN
ftr-459	532	16	1994	1994	NUM
ftr-459	532	17	)	)	PUNCT
ftr-459	533	1	;	;	PUNCT
ftr-459	533	2	pacific	pacific	PROPN
ftr-459	533	3	first	first	PROPN
ftr-459	533	4	fed	fed	PROPN
ftr-459	533	5	.	.	PUNCT
ftr-459	534	1	say	say	PROPN
ftr-459	534	2	.	.	PUNCT
ftr-459	535	1	bank	bank	PROPN
ftr-459	535	2	v.	v.	PROPN
ftr-459	535	3	commissioner	commissioner	PROPN
ftr-459	535	4	,	,	PUNCT
ftr-459	535	5	961	961	NUM
ftr-459	535	6	f.2d	f.2d	SYM
ftr-459	535	7	800	800	NUM
ftr-459	535	8	(	(	PUNCT
ftr-459	535	9	9th	9th	ADJ
ftr-459	535	10	cir	cir	NOUN
ftr-459	535	11	.	.	PUNCT
ftr-459	535	12	)	)	PUNCT
ftr-459	535	13	,	,	PUNCT
ftr-459	535	14	cert	cert	PROPN
ftr-459	535	15	.	.	PUNCT
ftr-459	536	1	denied	deny	VERB
ftr-459	536	2	,	,	PUNCT
ftr-459	536	3	506	506	NUM
ftr-459	536	4	u.s	u.s	PROPN
ftr-459	536	5	.	.	PROPN
ftr-459	536	6	873	873	NUM
ftr-459	536	7	(	(	PUNCT
ftr-459	536	8	1992	1992	NUM
ftr-459	536	9	)	)	PUNCT
ftr-459	536	10	.	.	PUNCT
ftr-459	537	1	109	109	NUM
ftr-459	537	2	.	.	PUNCT
ftr-459	537	3	bell	bell	PROPN
ftr-459	537	4	fed	fed	PROPN
ftr-459	537	5	.	.	PROPN
ftr-459	537	6	,	,	PUNCT
ftr-459	537	7	40	40	NUM
ftr-459	537	8	f.3d	f.3d	NUM
ftr-459	537	9	at	at	ADP
ftr-459	537	10	227	227	NUM
ftr-459	537	11	.	.	PUNCT
ftr-459	538	1	110	110	NUM
ftr-459	538	2	.	.	PUNCT
ftr-459	539	1	pacific	pacific	PROPN
ftr-459	539	2	first	first	PROPN
ftr-459	539	3	fed	fed	PROPN
ftr-459	539	4	.	.	PROPN
ftr-459	539	5	,	,	PUNCT
ftr-459	539	6	961	961	NUM
ftr-459	539	7	f.2d	f.2d	NOUN
ftr-459	539	8	at	at	ADP
ftr-459	539	9	803	803	NUM
ftr-459	539	10	.	.	PUNCT
ftr-459	539	11	111	111	NUM
ftr-459	539	12	.	.	PUNCT
ftr-459	540	1	i	i	PRON
ftr-459	540	2	d.	d.	PROPN
ftr-459	540	3	at	at	ADP
ftr-459	540	4	804	804	NUM
ftr-459	540	5	.	.	PUNCT
ftr-459	541	1	112	112	NUM
ftr-459	541	2	.	.	PUNCT
ftr-459	542	1	i	i	PRON
ftr-459	542	2	d.	d.	PROPN
ftr-459	543	1	[	[	X
ftr-459	543	2	vol	vol	NOUN
ftr-459	543	3	.	.	PUNCT
ftr-459	543	4	3:2	3:2	NUM
ftr-459	543	5	muffled	muffled	ADJ
ftr-459	543	6	chevron	chevron	NOUN
ftr-459	543	7	:	:	PUNCT
ftr-459	543	8	judicial	judicial	ADJ
ftr-459	543	9	re'iew	re'iew	PROPN
ftr-459	543	10	of	of	ADP
ftr-459	543	11	tar	tar	NOUN
ftr-459	543	12	regulations	regulation	NOUN
ftr-459	543	13	sufficiently	sufficiently	ADV
ftr-459	543	14	considered	consider	VERB
ftr-459	543	15	and	and	CCONJ
ftr-459	543	16	justified	justify	VERB
ftr-459	543	17	the	the	DET
ftr-459	543	18	regulatory	regulatory	ADJ
ftr-459	543	19	change	change	NOUN
ftr-459	543	20	.	.	PUNCT
ftr-459	544	1	thus	thus	ADV
ftr-459	544	2	,	,	PUNCT
ftr-459	544	3	all	all	DET
ftr-459	544	4	the	the	DET
ftr-459	544	5	circuit	circuit	NOUN
ftr-459	544	6	courts	court	NOUN
ftr-459	544	7	that	that	PRON
ftr-459	544	8	have	have	AUX
ftr-459	544	9	considered	consider	VERB
ftr-459	544	10	the	the	DET
ftr-459	544	11	validity	validity	NOUN
ftr-459	544	12	of	of	ADP
ftr-459	544	13	the	the	DET
ftr-459	544	14	regulation	regulation	NOUN
ftr-459	544	15	by	by	ADP
ftr-459	544	16	examining	examine	VERB
ftr-459	544	17	both	both	CCONJ
ftr-459	544	18	the	the	DET
ftr-459	544	19	statutory	statutory	ADJ
ftr-459	544	20	language	language	NOUN
ftr-459	544	21	of	of	ADP
ftr-459	544	22	section	section	NOUN
ftr-459	544	23	593	593	NUM
ftr-459	544	24	and	and	CCONJ
ftr-459	544	25	its	its	PRON
ftr-459	544	26	legislative	legislative	ADJ
ftr-459	544	27	history	history	NOUN
ftr-459	544	28	have	have	AUX
ftr-459	544	29	found	find	VERB
ftr-459	544	30	the	the	DET
ftr-459	544	31	regulation	regulation	NOUN
ftr-459	544	32	reasonable	reasonable	ADJ
ftr-459	544	33	.	.	PUNCT
ftr-459	545	1	they	they	PRON
ftr-459	545	2	have	have	AUX
ftr-459	545	3	instructed	instruct	VERB
ftr-459	545	4	the	the	DET
ftr-459	545	5	tax	tax	NOUN
ftr-459	545	6	court	court	NOUN
ftr-459	545	7	to	to	PART
ftr-459	545	8	defer	defer	VERB
ftr-459	545	9	to	to	ADP
ftr-459	545	10	the	the	DET
ftr-459	545	11	commissioner	commissioner	NOUN
ftr-459	545	12	and	and	CCONJ
ftr-459	545	13	uphold	uphold	VERB
ftr-459	545	14	the	the	DET
ftr-459	545	15	regulation	regulation	NOUN
ftr-459	545	16	.	.	PUNCT
ftr-459	546	1	these	these	DET
ftr-459	546	2	opinions	opinion	NOUN
ftr-459	546	3	have	have	AUX
ftr-459	546	4	highlighted	highlight	VERB
ftr-459	546	5	the	the	DET
ftr-459	546	6	call	call	NOUN
ftr-459	546	7	to	to	ADP
ftr-459	546	8	serious	serious	ADJ
ftr-459	546	9	deference	deference	NOUN
ftr-459	546	10	sounded	sound	VERB
ftr-459	546	11	in	in	ADP
ftr-459	546	12	national	national	ADJ
ftr-459	546	13	muffler	muffler	NOUN
ftr-459	546	14	.	.	PUNCT
ftr-459	547	1	moreover	moreover	ADV
ftr-459	547	2	,	,	PUNCT
ftr-459	547	3	they	they	PRON
ftr-459	547	4	have	have	AUX
ftr-459	547	5	organized	organize	VERB
ftr-459	547	6	the	the	DET
ftr-459	547	7	multiple	multiple	ADJ
ftr-459	547	8	factors	factor	NOUN
ftr-459	547	9	outlined	outline	VERB
ftr-459	547	10	in	in	ADP
ftr-459	547	11	national	national	ADJ
ftr-459	547	12	muffler	muffler	NOUN
ftr-459	547	13	into	into	ADP
ftr-459	547	14	two	two	NUM
ftr-459	547	15	steps	step	NOUN
ftr-459	547	16	:	:	PUNCT
ftr-459	547	17	first	first	ADV
ftr-459	547	18	,	,	PUNCT
ftr-459	547	19	an	an	DET
ftr-459	547	20	examination	examination	NOUN
ftr-459	547	21	of	of	ADP
ftr-459	547	22	the	the	DET
ftr-459	547	23	language	language	NOUN
ftr-459	547	24	of	of	ADP
ftr-459	547	25	the	the	DET
ftr-459	547	26	statute	statute	NOUN
ftr-459	547	27	and	and	CCONJ
ftr-459	547	28	then	then	ADV
ftr-459	547	29	an	an	DET
ftr-459	547	30	examination	examination	NOUN
ftr-459	547	31	of	of	ADP
ftr-459	547	32	legislative	legislative	ADJ
ftr-459	547	33	and	and	CCONJ
ftr-459	547	34	regulatory	regulatory	ADJ
ftr-459	547	35	history	history	NOUN
ftr-459	547	36	to	to	PART
ftr-459	547	37	gauge	gauge	VERB
ftr-459	547	38	purpose	purpose	NOUN
ftr-459	547	39	and	and	CCONJ
ftr-459	547	40	origin	origin	NOUN
ftr-459	547	41	.	.	PUNCT
ftr-459	548	1	in	in	ADP
ftr-459	548	2	a	a	DET
ftr-459	548	3	decision	decision	NOUN
ftr-459	548	4	shortly	shortly	ADV
ftr-459	548	5	after	after	ADP
ftr-459	548	6	the	the	DET
ftr-459	548	7	sixth	sixth	ADJ
ftr-459	548	8	circuit	circuit	NOUN
ftr-459	548	9	opinion	opinion	NOUN
ftr-459	548	10	,	,	PUNCT
ftr-459	548	11	the	the	DET
ftr-459	548	12	tax	tax	NOUN
ftr-459	548	13	court	court	NOUN
ftr-459	548	14	adhered	adhere	VERB
ftr-459	548	15	to	to	ADP
ftr-459	548	16	its	its	PRON
ftr-459	548	17	original	original	ADJ
ftr-459	548	18	position	position	NOUN
ftr-459	548	19	.	.	PUNCT
ftr-459	548	20	"	"	PUNCT
ftr-459	549	1	3	3	NUM
ftr-459	549	2	it	it	PRON
ftr-459	549	3	purported	purport	VERB
ftr-459	549	4	to	to	PART
ftr-459	549	5	apply	apply	VERB
ftr-459	549	6	the	the	DET
ftr-459	549	7	chevron	chevron	NOUN
ftr-459	549	8	deference	deference	NOUN
ftr-459	549	9	principle	principle	NOUN
ftr-459	549	10	that	that	SCONJ
ftr-459	549	11	when	when	SCONJ
ftr-459	549	12	a	a	DET
ftr-459	549	13	statute	statute	NOUN
ftr-459	549	14	is	be	AUX
ftr-459	549	15	silent	silent	ADJ
ftr-459	549	16	or	or	CCONJ
ftr-459	549	17	ambiguous	ambiguous	ADJ
ftr-459	549	18	with	with	ADP
ftr-459	549	19	respect	respect	NOUN
ftr-459	549	20	to	to	ADP
ftr-459	549	21	a	a	DET
ftr-459	549	22	particular	particular	ADJ
ftr-459	549	23	issue	issue	NOUN
ftr-459	549	24	,	,	PUNCT
ftr-459	549	25	the	the	DET
ftr-459	549	26	court	court	NOUN
ftr-459	549	27	must	must	AUX
ftr-459	549	28	ask	ask	VERB
ftr-459	549	29	"	"	PUNCT
ftr-459	549	30	'	'	PUNCT
ftr-459	549	31	whether	whether	SCONJ
ftr-459	549	32	the	the	DET
ftr-459	549	33	agency	agency	NOUN
ftr-459	549	34	's	's	PART
ftr-459	549	35	answer	answer	NOUN
ftr-459	549	36	is	be	AUX
ftr-459	549	37	based	base	VERB
ftr-459	549	38	on	on	ADP
ftr-459	549	39	a	a	DET
ftr-459	549	40	permissible	permissible	ADJ
ftr-459	549	41	construction	construction	NOUN
ftr-459	549	42	of	of	ADP
ftr-459	549	43	the	the	DET
ftr-459	549	44	statute	statute	NOUN
ftr-459	549	45	.	.	PUNCT
ftr-459	550	1	"	"	PUNCT
ftr-459	550	2	"	"	PUNCT
ftr-459	550	3	'	'	PUNCT
ftr-459	550	4	"	"	PUNCT
ftr-459	550	5	the	the	DET
ftr-459	550	6	court	court	NOUN
ftr-459	550	7	insisted	insist	VERB
ftr-459	550	8	that	that	SCONJ
ftr-459	550	9	the	the	DET
ftr-459	550	10	deference	deference	NOUN
ftr-459	550	11	required	require	VERB
ftr-459	550	12	by	by	ADP
ftr-459	550	13	the	the	DET
ftr-459	550	14	chevron	chevron	PROPN
ftr-459	550	15	standard	standard	NOUN
ftr-459	550	16	did	do	AUX
ftr-459	550	17	not	not	PART
ftr-459	550	18	displace	displace	VERB
ftr-459	550	19	judicial	judicial	ADJ
ftr-459	550	20	review	review	NOUN
ftr-459	550	21	.	.	PUNCT
ftr-459	551	1	in	in	ADP
ftr-459	551	2	particular	particular	ADJ
ftr-459	551	3	,	,	PUNCT
ftr-459	551	4	the	the	DET
ftr-459	551	5	court	court	NOUN
ftr-459	551	6	continued	continue	VERB
ftr-459	551	7	,	,	PUNCT
ftr-459	551	8	the	the	DET
ftr-459	551	9	reviewing	reviewing	NOUN
ftr-459	551	10	court	court	NOUN
ftr-459	551	11	must	must	AUX
ftr-459	551	12	"	"	PUNCT
ftr-459	551	13	'	'	PUNCT
ftr-459	551	14	ensure	ensure	VERB
ftr-459	551	15	that	that	SCONJ
ftr-459	551	16	the	the	DET
ftr-459	551	17	agency	agency	NOUN
ftr-459	551	18	engaged	engage	VERB
ftr-459	551	19	in	in	ADP
ftr-459	551	20	reasoned	reasoned	ADJ
ftr-459	551	21	decisionmaking	decisionmake	VERB
ftr-459	551	22	.	.	PUNCT
ftr-459	551	23	'	'	PUNCT
ftr-459	552	1	the	the	DET
ftr-459	552	2	court	court	NOUN
ftr-459	552	3	concluded	conclude	VERB
ftr-459	552	4	that	that	SCONJ
ftr-459	552	5	the	the	DET
ftr-459	552	6	regulation	regulation	NOUN
ftr-459	552	7	was	be	AUX
ftr-459	552	8	invalid	invalid	ADJ
ftr-459	552	9	because	because	SCONJ
ftr-459	552	10	the	the	DET
ftr-459	552	11	basis	basis	NOUN
ftr-459	552	12	for	for	ADP
ftr-459	552	13	the	the	DET
ftr-459	552	14	change	change	NOUN
ftr-459	552	15	was	be	AUX
ftr-459	552	16	not	not	PART
ftr-459	552	17	wellreasoned	wellreasone	VERB
ftr-459	552	18	"	"	PUNCT
ftr-459	552	19	6	6	NUM
ftr-459	552	20	and	and	CCONJ
ftr-459	552	21	the	the	DET
ftr-459	552	22	regulation	regulation	NOUN
ftr-459	552	23	was	be	AUX
ftr-459	552	24	therefore	therefore	ADV
ftr-459	552	25	unreasonable	unreasonable	ADJ
ftr-459	552	26	.	.	PUNCT
ftr-459	553	1	this	this	DET
ftr-459	553	2	opinion	opinion	NOUN
ftr-459	553	3	adds	add	VERB
ftr-459	553	4	to	to	ADP
ftr-459	553	5	chevron	chevron	NOUN
ftr-459	553	6	's	's	PART
ftr-459	553	7	substantive	substantive	ADJ
ftr-459	553	8	requirements	requirement	NOUN
ftr-459	553	9	a	a	DET
ftr-459	553	10	procedural	procedural	ADJ
ftr-459	553	11	requirement	requirement	NOUN
ftr-459	553	12	of	of	ADP
ftr-459	553	13	a	a	DET
ftr-459	553	14	reasoned	reasoned	ADJ
ftr-459	553	15	basis	basis	NOUN
ftr-459	553	16	for	for	ADP
ftr-459	553	17	a	a	DET
ftr-459	553	18	regulation	regulation	NOUN
ftr-459	553	19	that	that	PRON
ftr-459	553	20	changes	change	VERB
ftr-459	553	21	an	an	DET
ftr-459	553	22	earlier	early	ADJ
ftr-459	553	23	one	one	NUM
ftr-459	553	24	.	.	PUNCT
ftr-459	554	1	the	the	DET
ftr-459	554	2	agency	agency	NOUN
ftr-459	554	3	's	's	PART
ftr-459	554	4	explanation	explanation	NOUN
ftr-459	554	5	for	for	ADP
ftr-459	554	6	its	its	PRON
ftr-459	554	7	actions	action	NOUN
ftr-459	554	8	did	do	AUX
ftr-459	554	9	not	not	PART
ftr-459	554	10	go	go	VERB
ftr-459	554	11	unremarked	unremarked	ADJ
ftr-459	554	12	in	in	ADP
ftr-459	554	13	chevron	chevron	NOUN
ftr-459	554	14	.	.	PUNCT
ftr-459	555	1	although	although	SCONJ
ftr-459	555	2	seldom	seldom	ADV
ftr-459	555	3	emphasized	emphasize	VERB
ftr-459	555	4	in	in	ADP
ftr-459	555	5	the	the	DET
ftr-459	555	6	commentary	commentary	NOUN
ftr-459	555	7	on	on	ADP
ftr-459	555	8	chevron	chevron	NOUN
ftr-459	555	9	,	,	PUNCT
ftr-459	555	10	"	"	PUNCT
ftr-459	555	11	'	'	PUNCT
ftr-459	555	12	the	the	DET
ftr-459	555	13	chevron	chevron	PROPN
ftr-459	555	14	court	court	NOUN
ftr-459	555	15	noted	note	VERB
ftr-459	555	16	the	the	DET
ftr-459	555	17	explanation	explanation	NOUN
ftr-459	555	18	offered	offer	VERB
ftr-459	555	19	by	by	ADP
ftr-459	555	20	the	the	DET
ftr-459	555	21	environmental	environmental	PROPN
ftr-459	555	22	protection	protection	PROPN
ftr-459	555	23	agency	agency	PROPN
ftr-459	555	24	for	for	ADP
ftr-459	555	25	its	its	PRON
ftr-459	555	26	change	change	NOUN
ftr-459	555	27	in	in	ADP
ftr-459	555	28	position	position	NOUN
ftr-459	555	29	.	.	PUNCT
ftr-459	555	30	"	"	PUNCT
ftr-459	556	1	8	8	NUM
ftr-459	556	2	in	in	ADP
ftr-459	556	3	justifying	justify	VERB
ftr-459	556	4	its	its	PRON
ftr-459	556	5	adoption	adoption	NOUN
ftr-459	556	6	of	of	ADP
ftr-459	556	7	the	the	DET
ftr-459	556	8	plantwide	plantwide	ADJ
ftr-459	556	9	standard	standard	NOUN
ftr-459	556	10	,	,	PUNCT
ftr-459	556	11	the	the	DET
ftr-459	556	12	epa	epa	PROPN
ftr-459	556	13	had	have	AUX
ftr-459	556	14	pointed	point	VERB
ftr-459	556	15	out	out	ADP
ftr-459	556	16	that	that	SCONJ
ftr-459	556	17	this	this	DET
ftr-459	556	18	definition	definition	NOUN
ftr-459	556	19	would	would	AUX
ftr-459	556	20	not	not	PART
ftr-459	556	21	only	only	ADV
ftr-459	556	22	113	113	NUM
ftr-459	556	23	.	.	PUNCT
ftr-459	557	1	georgia	georgia	PROPN
ftr-459	557	2	fed	fed	PROPN
ftr-459	557	3	.	.	PUNCT
ftr-459	558	1	bank	bank	PROPN
ftr-459	558	2	v.	v.	PROPN
ftr-459	558	3	commissioner	commissioner	PROPN
ftr-459	558	4	,	,	PUNCT
ftr-459	558	5	98	98	NUM
ftr-459	558	6	t.c	t.c	PROPN
ftr-459	558	7	.	.	PROPN
ftr-459	558	8	105	105	NUM
ftr-459	558	9	(	(	PUNCT
ftr-459	558	10	1992	1992	NUM
ftr-459	558	11	)	)	PUNCT
ftr-459	558	12	.	.	PUNCT
ftr-459	559	1	vacated	vacate	VERB
ftr-459	559	2	and	and	CCONJ
ftr-459	559	3	remanded	remand	VERB
ftr-459	559	4	by	by	ADP
ftr-459	559	5	agreement	agreement	NOUN
ftr-459	559	6	of	of	ADP
ftr-459	559	7	the	the	DET
ftr-459	559	8	parties	party	NOUN
ftr-459	559	9	(	(	PUNCT
ftr-459	559	10	lth	lth	PROPN
ftr-459	559	11	cir	cir	PROPN
ftr-459	559	12	.	.	PROPN
ftr-459	559	13	1994	1994	NUM
ftr-459	559	14	)	)	PUNCT
ftr-459	559	15	.	.	PUNCT
ftr-459	560	1	the	the	DET
ftr-459	560	2	tax	tax	NOUN
ftr-459	560	3	court	court	NOUN
ftr-459	560	4	explained	explain	VERB
ftr-459	560	5	that	that	SCONJ
ftr-459	560	6	in	in	ADP
ftr-459	560	7	accordance	accordance	NOUN
ftr-459	560	8	with	with	ADP
ftr-459	560	9	the	the	DET
ftr-459	560	10	rule	rule	NOUN
ftr-459	560	11	of	of	ADP
ftr-459	560	12	golsen	golsen	PROPN
ftr-459	560	13	v.	v.	PROPN
ftr-459	560	14	commissioner	commissioner	NOUN
ftr-459	560	15	,	,	PUNCT
ftr-459	560	16	54	54	NUM
ftr-459	560	17	t.c	t.c	PROPN
ftr-459	560	18	.	.	PROPN
ftr-459	560	19	742	742	NUM
ftr-459	560	20	(	(	PUNCT
ftr-459	560	21	1970	1970	NUM
ftr-459	560	22	)	)	PUNCT
ftr-459	560	23	.	.	PUNCT
ftr-459	561	1	affd	affd	PROPN
ftr-459	561	2	.	.	PUNCT
ftr-459	562	1	445	445	NUM
ftr-459	562	2	f.2d	f.2d	NOUN
ftr-459	562	3	985	985	NUM
ftr-459	562	4	(	(	PUNCT
ftr-459	562	5	10th	10th	ADJ
ftr-459	562	6	cir	cir	NOUN
ftr-459	562	7	.	.	PUNCT
ftr-459	562	8	)	)	PUNCT
ftr-459	562	9	,	,	PUNCT
ftr-459	562	10	cert	cert	NOUN
ftr-459	562	11	denied	deny	VERB
ftr-459	562	12	,	,	PUNCT
ftr-459	562	13	404	404	NUM
ftr-459	562	14	u.s	u.s	PROPN
ftr-459	562	15	.	.	PROPN
ftr-459	562	16	940	940	NUM
ftr-459	562	17	(	(	PUNCT
ftr-459	562	18	1971	1971	NUM
ftr-459	562	19	)	)	PUNCT
ftr-459	562	20	.	.	PUNCT
ftr-459	563	1	it	it	PRON
ftr-459	563	2	would	would	AUX
ftr-459	563	3	follow	follow	VERB
ftr-459	563	4	its	its	PRON
ftr-459	563	5	view	view	NOUN
ftr-459	563	6	that	that	SCONJ
ftr-459	563	7	the	the	DET
ftr-459	563	8	regulation	regulation	NOUN
ftr-459	563	9	was	be	AUX
ftr-459	563	10	invalid	invalid	ADJ
ftr-459	563	11	except	except	SCONJ
ftr-459	563	12	for	for	ADP
ftr-459	563	13	cases	case	NOUN
ftr-459	563	14	appealable	appealable	ADJ
ftr-459	563	15	to	to	ADP
ftr-459	563	16	the	the	DET
ftr-459	563	17	sixth	sixth	ADJ
ftr-459	563	18	circuit	circuit	NOUN
ftr-459	563	19	.	.	PUNCT
ftr-459	564	1	"	"	PUNCT
ftr-459	564	2	after	after	ADP
ftr-459	564	3	due	due	ADJ
ftr-459	564	4	consideration	consideration	NOUN
ftr-459	564	5	and	and	CCONJ
ftr-459	564	6	with	with	ADP
ftr-459	564	7	due	due	ADJ
ftr-459	564	8	respect	respect	NOUN
ftr-459	564	9	to	to	ADP
ftr-459	564	10	the	the	DET
ftr-459	564	11	sixth	sixth	ADJ
ftr-459	564	12	circuit	circuit	NOUN
ftr-459	564	13	,	,	PUNCT
ftr-459	564	14	we	we	PRON
ftr-459	564	15	conclude	conclude	VERB
ftr-459	564	16	that	that	SCONJ
ftr-459	564	17	our	our	PRON
ftr-459	564	18	holding	holding	NOUN
ftr-459	564	19	in	in	ADP
ftr-459	564	20	pacific	pacific	PROPN
ftr-459	564	21	first	first	ADJ
ftr-459	564	22	federal	federal	NOUN
ftr-459	564	23	was	be	AUX
ftr-459	564	24	correct	correct	ADJ
ftr-459	564	25	,	,	PUNCT
ftr-459	564	26	and	and	CCONJ
ftr-459	564	27	we	we	PRON
ftr-459	564	28	therefore	therefore	ADV
ftr-459	564	29	will	will	AUX
ftr-459	564	30	follow	follow	VERB
ftr-459	564	31	it	it	PRON
ftr-459	564	32	in	in	ADP
ftr-459	564	33	cases	case	NOUN
ftr-459	564	34	not	not	PART
ftr-459	564	35	appealable	appealable	ADJ
ftr-459	564	36	to	to	ADP
ftr-459	564	37	the	the	DET
ftr-459	564	38	sixth	sixth	ADJ
ftr-459	564	39	circuit	circuit	NOUN
ftr-459	564	40	.	.	PUNCT
ftr-459	564	41	"	"	PUNCT
ftr-459	565	1	georgia	georgia	PROPN
ftr-459	565	2	fed	fed	PROPN
ftr-459	565	3	.	.	PUNCT
ftr-459	566	1	bank	bank	PROPN
ftr-459	566	2	,	,	PUNCT
ftr-459	566	3	98	98	NUM
ftr-459	566	4	t.c	t.c	PROPN
ftr-459	566	5	.	.	PUNCT
ftr-459	567	1	at	at	ADP
ftr-459	567	2	107	107	NUM
ftr-459	567	3	.	.	PUNCT
ftr-459	568	1	114	114	NUM
ftr-459	568	2	.	.	PUNCT
ftr-459	568	3	georgia	georgia	PROPN
ftr-459	568	4	fed	fed	PROPN
ftr-459	568	5	.	.	PUNCT
ftr-459	569	1	bank	bank	PROPN
ftr-459	569	2	.	.	PUNCT
ftr-459	570	1	98	98	NUM
ftr-459	570	2	t.c	t.c	PROPN
ftr-459	570	3	.	.	PUNCT
ftr-459	571	1	at	at	ADP
ftr-459	571	2	108	108	NUM
ftr-459	571	3	(	(	PUNCT
ftr-459	571	4	quoting	quote	VERB
ftr-459	571	5	chevron	chevron	PROPN
ftr-459	571	6	u.s.a	u.s.a	PROPN
ftr-459	571	7	.	.	PROPN
ftr-459	571	8	inc	inc	PROPN
ftr-459	571	9	.	.	PROPN
ftr-459	572	1	v.	v.	ADP
ftr-459	572	2	natural	natural	ADJ
ftr-459	572	3	resources	resource	NOUN
ftr-459	572	4	defense	defense	PROPN
ftr-459	572	5	council	council	PROPN
ftr-459	572	6	,	,	PUNCT
ftr-459	572	7	inc	inc	PROPN
ftr-459	572	8	.	.	PROPN
ftr-459	572	9	,	,	PUNCT
ftr-459	572	10	467	467	NUM
ftr-459	572	11	u.s	u.s	PROPN
ftr-459	572	12	.	.	PROPN
ftr-459	572	13	837	837	NUM
ftr-459	572	14	,	,	PUNCT
ftr-459	572	15	843	843	NUM
ftr-459	572	16	(	(	PUNCT
ftr-459	572	17	1984	1984	NUM
ftr-459	572	18	)	)	PUNCT
ftr-459	572	19	)	)	PUNCT
ftr-459	572	20	.	.	PUNCT
ftr-459	573	1	115	115	NUM
ftr-459	573	2	.	.	PUNCT
ftr-459	574	1	i	i	PRON
ftr-459	574	2	d.	d.	PROPN
ftr-459	574	3	(	(	PUNCT
ftr-459	574	4	quoting	quote	VERB
ftr-459	574	5	united	united	PROPN
ftr-459	574	6	states	states	PROPN
ftr-459	574	7	v.	v.	ADP
ftr-459	574	8	garner	garner	PROPN
ftr-459	574	9	,	,	PUNCT
ftr-459	574	10	767	767	NUM
ftr-459	574	11	f.2d	f.2d	NOUN
ftr-459	574	12	104	104	NUM
ftr-459	574	13	,	,	PUNCT
ftr-459	574	14	116	116	NUM
ftr-459	574	15	(	(	PUNCT
ftr-459	574	16	5th	5th	ADJ
ftr-459	574	17	cir	cir	NOUN
ftr-459	574	18	.	.	PUNCT
ftr-459	574	19	1985	1985	NUM
ftr-459	574	20	)	)	PUNCT
ftr-459	574	21	)	)	PUNCT
ftr-459	574	22	.	.	PUNCT
ftr-459	575	1	116	116	NUM
ftr-459	575	2	.	.	PUNCT
ftr-459	576	1	i	i	PRON
ftr-459	576	2	d.	d.	PROPN
ftr-459	576	3	at	at	ADP
ftr-459	576	4	118	118	NUM
ftr-459	576	5	.	.	PUNCT
ftr-459	577	1	117	117	NUM
ftr-459	577	2	.	.	PUNCT
ftr-459	578	1	cf	cf	NOUN
ftr-459	578	2	.	.	PUNCT
ftr-459	579	1	peter	peter	PROPN
ftr-459	579	2	l.	l.	PROPN
ftr-459	579	3	strauss	strauss	PROPN
ftr-459	579	4	,	,	PUNCT
ftr-459	579	5	one	one	NUM
ftr-459	579	6	hundred	hundred	NUM
ftr-459	579	7	fifty	fifty	NUM
ftr-459	579	8	cases	case	NOUN
ftr-459	579	9	per	per	ADP
ftr-459	579	10	year	year	NOUN
ftr-459	579	11	.	.	PUNCT
ftr-459	580	1	some	some	DET
ftr-459	580	2	implications	implication	NOUN
ftr-459	580	3	of	of	ADP
ftr-459	580	4	the	the	DET
ftr-459	580	5	supreme	supreme	PROPN
ftr-459	580	6	court	court	PROPN
ftr-459	580	7	's	's	PART
ftr-459	580	8	limited	limited	ADJ
ftr-459	580	9	resources	resource	NOUN
ftr-459	580	10	for	for	ADP
ftr-459	580	11	judicial	judicial	ADJ
ftr-459	580	12	review	review	NOUN
ftr-459	580	13	of	of	ADP
ftr-459	580	14	agency	agency	NOUN
ftr-459	580	15	action	action	NOUN
ftr-459	580	16	,	,	PUNCT
ftr-459	580	17	87	87	NUM
ftr-459	580	18	colum	colum	NOUN
ftr-459	580	19	.	.	PUNCT
ftr-459	581	1	l.	l.	PROPN
ftr-459	581	2	rev	rev	PROPN
ftr-459	581	3	.	.	PROPN
ftr-459	581	4	1093	1093	NUM
ftr-459	581	5	,	,	PUNCT
ftr-459	581	6	1126	1126	NUM
ftr-459	581	7	-	-	SYM
ftr-459	581	8	27	27	NUM
ftr-459	581	9	(	(	PUNCT
ftr-459	581	10	1987	1987	NUM
ftr-459	581	11	)	)	PUNCT
ftr-459	581	12	.	.	PUNCT
ftr-459	582	1	118	118	NUM
ftr-459	582	2	.	.	PUNCT
ftr-459	583	1	chevron	chevron	PROPN
ftr-459	583	2	,	,	PUNCT
ftr-459	583	3	467	467	NUM
ftr-459	583	4	u.s	u.s	PROPN
ftr-459	583	5	.	.	PROPN
ftr-459	583	6	at	at	ADP
ftr-459	583	7	855	855	NUM
ftr-459	583	8	n.27	n.27	NOUN
ftr-459	583	9	,	,	PUNCT
ftr-459	583	10	857	857	NUM
ftr-459	583	11	-	-	SYM
ftr-459	583	12	59	59	NUM
ftr-459	583	13	.	.	PUNCT
ftr-459	584	1	19961	19961	NUM
ftr-459	584	2	florida	florida	PROPN
ftr-459	584	3	tax	tax	PROPN
ftr-459	584	4	review	review	PROPN
ftr-459	584	5	act	act	NOUN
ftr-459	584	6	as	as	ADP
ftr-459	584	7	an	an	DET
ftr-459	584	8	incentive	incentive	NOUN
ftr-459	584	9	to	to	ADP
ftr-459	584	10	new	new	ADJ
ftr-459	584	11	investment	investment	NOUN
ftr-459	584	12	,	,	PUNCT
ftr-459	584	13	but	but	CCONJ
ftr-459	584	14	also	also	ADV
ftr-459	584	15	serve	serve	VERB
ftr-459	584	16	to	to	PART
ftr-459	584	17	reduce	reduce	VERB
ftr-459	584	18	confusion	confusion	NOUN
ftr-459	584	19	and	and	CCONJ
ftr-459	584	20	inconsistency	inconsistency	NOUN
ftr-459	584	21	.	.	PUNCT
ftr-459	584	22	"	"	PUNCT
ftr-459	585	1	9	9	NUM
ftr-459	585	2	the	the	DET
ftr-459	585	3	supreme	supreme	PROPN
ftr-459	585	4	court	court	PROPN
ftr-459	585	5	wrote	write	VERB
ftr-459	585	6	,	,	PUNCT
ftr-459	585	7	"	"	PUNCT
ftr-459	585	8	we	we	PRON
ftr-459	585	9	must	must	AUX
ftr-459	585	10	recognize	recognize	VERB
ftr-459	585	11	that	that	SCONJ
ftr-459	585	12	the	the	DET
ftr-459	585	13	epa	epa	PROPN
ftr-459	585	14	has	have	AUX
ftr-459	585	15	advanced	advance	VERB
ftr-459	585	16	a	a	DET
ftr-459	585	17	reasonable	reasonable	ADJ
ftr-459	585	18	explanation	explanation	NOUN
ftr-459	585	19	for	for	ADP
ftr-459	585	20	its	its	PRON
ftr-459	585	21	conclusion	conclusion	NOUN
ftr-459	585	22	that	that	SCONJ
ftr-459	585	23	the	the	DET
ftr-459	585	24	regulations	regulation	NOUN
ftr-459	585	25	serve	serve	VERB
ftr-459	585	26	the	the	DET
ftr-459	585	27	environmental	environmental	ADJ
ftr-459	585	28	objectives	objective	NOUN
ftr-459	585	29	as	as	ADV
ftr-459	585	30	well	well	ADV
ftr-459	585	31	.	.	PUNCT
ftr-459	585	32	"	"	PUNCT
ftr-459	585	33	'	'	PUNCT
ftr-459	585	34	20	20	NUM
ftr-459	585	35	the	the	DET
ftr-459	585	36	epa	epa	PROPN
ftr-459	585	37	's	's	PART
ftr-459	585	38	explanation	explanation	NOUN
ftr-459	585	39	,	,	PUNCT
ftr-459	585	40	however	however	ADV
ftr-459	585	41	,	,	PUNCT
ftr-459	585	42	received	receive	VERB
ftr-459	585	43	only	only	ADV
ftr-459	585	44	a	a	DET
ftr-459	585	45	page	page	NOUN
ftr-459	585	46	of	of	ADP
ftr-459	585	47	discussion	discussion	NOUN
ftr-459	585	48	.	.	PUNCT
ftr-459	586	1	the	the	DET
ftr-459	586	2	thoroughness	thoroughness	NOUN
ftr-459	586	3	of	of	ADP
ftr-459	586	4	the	the	DET
ftr-459	586	5	agency	agency	NOUN
ftr-459	586	6	's	's	PART
ftr-459	586	7	explanation	explanation	NOUN
ftr-459	586	8	did	do	AUX
ftr-459	586	9	not	not	PART
ftr-459	586	10	decide	decide	VERB
ftr-459	586	11	the	the	DET
ftr-459	586	12	issue	issue	NOUN
ftr-459	586	13	.	.	PUNCT
ftr-459	587	1	the	the	DET
ftr-459	587	2	court	court	NOUN
ftr-459	587	3	highlighted	highlight	VERB
ftr-459	587	4	not	not	PART
ftr-459	587	5	the	the	DET
ftr-459	587	6	agency	agency	NOUN
ftr-459	587	7	's	's	PART
ftr-459	587	8	explanation	explanation	NOUN
ftr-459	587	9	for	for	ADP
ftr-459	587	10	the	the	DET
ftr-459	587	11	change	change	NOUN
ftr-459	587	12	,	,	PUNCT
ftr-459	587	13	but	but	CCONJ
ftr-459	587	14	the	the	DET
ftr-459	587	15	inconsistent	inconsistent	ADJ
ftr-459	587	16	policies	policy	NOUN
ftr-459	587	17	embodied	embody	VERB
ftr-459	587	18	in	in	ADP
ftr-459	587	19	the	the	DET
ftr-459	587	20	statute	statute	NOUN
ftr-459	587	21	.	.	PUNCT
ftr-459	588	1	the	the	DET
ftr-459	588	2	court	court	NOUN
ftr-459	588	3	saw	see	VERB
ftr-459	588	4	in	in	ADP
ftr-459	588	5	the	the	DET
ftr-459	588	6	governing	govern	VERB
ftr-459	588	7	statute	statute	NOUN
ftr-459	588	8	a	a	DET
ftr-459	588	9	desire	desire	NOUN
ftr-459	588	10	"	"	PUNCT
ftr-459	588	11	to	to	PART
ftr-459	588	12	accommodate	accommodate	VERB
ftr-459	588	13	the	the	DET
ftr-459	588	14	conflict	conflict	NOUN
ftr-459	588	15	between	between	ADP
ftr-459	588	16	the	the	DET
ftr-459	588	17	economic	economic	ADJ
ftr-459	588	18	interest	interest	NOUN
ftr-459	588	19	in	in	ADP
ftr-459	588	20	permitting	permit	VERB
ftr-459	588	21	capital	capital	NOUN
ftr-459	588	22	improvements	improvement	NOUN
ftr-459	588	23	to	to	PART
ftr-459	588	24	continue	continue	VERB
ftr-459	588	25	and	and	CCONJ
ftr-459	588	26	the	the	DET
ftr-459	588	27	environmental	environmental	ADJ
ftr-459	588	28	interest	interest	NOUN
ftr-459	588	29	in	in	ADP
ftr-459	588	30	improving	improve	VERB
ftr-459	588	31	air	air	NOUN
ftr-459	588	32	quality	quality	NOUN
ftr-459	588	33	.	.	PUNCT
ftr-459	588	34	"	"	PUNCT
ftr-459	588	35	''	''	PUNCT
ftr-459	588	36	the	the	DET
ftr-459	588	37	task	task	NOUN
ftr-459	588	38	of	of	ADP
ftr-459	588	39	resolving	resolve	VERB
ftr-459	588	40	competing	compete	VERB
ftr-459	588	41	policies	policy	NOUN
ftr-459	588	42	belonged	belong	VERB
ftr-459	588	43	to	to	ADP
ftr-459	588	44	the	the	DET
ftr-459	588	45	administrative	administrative	ADJ
ftr-459	588	46	agency	agency	NOUN
ftr-459	588	47	,	,	PUNCT
ftr-459	588	48	even	even	ADV
ftr-459	588	49	if	if	SCONJ
ftr-459	588	50	a	a	DET
ftr-459	588	51	new	new	ADJ
ftr-459	588	52	administration	administration	NOUN
ftr-459	588	53	struck	strike	VERB
ftr-459	588	54	a	a	DET
ftr-459	588	55	new	new	ADJ
ftr-459	588	56	balance	balance	NOUN
ftr-459	588	57	:	:	PUNCT
ftr-459	588	58	"	"	PUNCT
ftr-459	588	59	when	when	SCONJ
ftr-459	588	60	a	a	DET
ftr-459	588	61	challenge	challenge	NOUN
ftr-459	588	62	to	to	ADP
ftr-459	588	63	an	an	DET
ftr-459	588	64	agency	agency	NOUN
ftr-459	588	65	construction	construction	NOUN
ftr-459	588	66	of	of	ADP
ftr-459	588	67	a	a	DET
ftr-459	588	68	statutory	statutory	ADJ
ftr-459	588	69	provision	provision	NOUN
ftr-459	588	70	,	,	PUNCT
ftr-459	588	71	fairly	fairly	ADV
ftr-459	588	72	conceptualized	conceptualize	VERB
ftr-459	588	73	,	,	PUNCT
ftr-459	588	74	really	really	ADV
ftr-459	588	75	centers	center	VERB
ftr-459	588	76	on	on	ADP
ftr-459	588	77	the	the	DET
ftr-459	588	78	wisdom	wisdom	NOUN
ftr-459	588	79	of	of	ADP
ftr-459	588	80	the	the	DET
ftr-459	588	81	agency	agency	NOUN
ftr-459	588	82	's	's	PART
ftr-459	588	83	policy	policy	NOUN
ftr-459	588	84	,	,	PUNCT
ftr-459	588	85	rather	rather	ADV
ftr-459	588	86	than	than	ADP
ftr-459	588	87	whether	whether	SCONJ
ftr-459	588	88	it	it	PRON
ftr-459	588	89	is	be	AUX
ftr-459	588	90	a	a	DET
ftr-459	588	91	reasonable	reasonable	ADJ
ftr-459	588	92	choice	choice	NOUN
ftr-459	588	93	within	within	ADP
ftr-459	588	94	a	a	DET
ftr-459	588	95	gap	gap	NOUN
ftr-459	588	96	left	leave	VERB
ftr-459	588	97	open	open	ADJ
ftr-459	588	98	by	by	ADP
ftr-459	588	99	congress	congress	PROPN
ftr-459	588	100	,	,	PUNCT
ftr-459	588	101	the	the	DET
ftr-459	588	102	challenge	challenge	NOUN
ftr-459	588	103	must	must	AUX
ftr-459	588	104	fail	fail	VERB
ftr-459	588	105	.	.	PUNCT
ftr-459	589	1	"'22	"'22	PROPN
ftr-459	589	2	thus	thus	ADV
ftr-459	589	3	,	,	PUNCT
ftr-459	589	4	under	under	ADP
ftr-459	589	5	chevron	chevron	NOUN
ftr-459	589	6	,	,	PUNCT
ftr-459	589	7	just	just	ADV
ftr-459	589	8	as	as	SCONJ
ftr-459	589	9	the	the	DET
ftr-459	589	10	epa	epa	PROPN
ftr-459	589	11	,	,	PUNCT
ftr-459	589	12	not	not	PART
ftr-459	589	13	the	the	DET
ftr-459	589	14	supreme	supreme	PROPN
ftr-459	589	15	court	court	PROPN
ftr-459	589	16	,	,	PUNCT
ftr-459	589	17	had	have	VERB
ftr-459	589	18	the	the	DET
ftr-459	589	19	task	task	NOUN
ftr-459	589	20	of	of	ADP
ftr-459	589	21	reconciling	reconcile	VERB
ftr-459	589	22	economic	economic	ADJ
ftr-459	589	23	and	and	CCONJ
ftr-459	589	24	environmental	environmental	ADJ
ftr-459	589	25	concerns	concern	NOUN
ftr-459	589	26	in	in	ADP
ftr-459	589	27	the	the	DET
ftr-459	589	28	clean	clean	PROPN
ftr-459	589	29	air	air	PROPN
ftr-459	589	30	act	act	PROPN
ftr-459	589	31	,	,	PUNCT
ftr-459	589	32	so	so	ADV
ftr-459	589	33	should	should	AUX
ftr-459	589	34	the	the	DET
ftr-459	589	35	irs	irs	PROPN
ftr-459	589	36	and	and	CCONJ
ftr-459	589	37	not	not	PART
ftr-459	589	38	the	the	DET
ftr-459	589	39	tax	tax	NOUN
ftr-459	589	40	court	court	NOUN
ftr-459	589	41	resolve	resolve	VERB
ftr-459	589	42	the	the	DET
ftr-459	589	43	conflict	conflict	NOUN
ftr-459	589	44	between	between	ADP
ftr-459	589	45	encouraging	encourage	VERB
ftr-459	589	46	loan	loan	NOUN
ftr-459	589	47	loss	loss	NOUN
ftr-459	589	48	reserves	reserve	NOUN
ftr-459	589	49	and	and	CCONJ
ftr-459	589	50	increasing	increase	VERB
ftr-459	589	51	effective	effective	ADJ
ftr-459	589	52	tax	tax	NOUN
ftr-459	589	53	rates	rate	NOUN
ftr-459	589	54	under	under	ADP
ftr-459	589	55	section	section	NOUN
ftr-459	589	56	593	593	NUM
ftr-459	589	57	.	.	PUNCT
ftr-459	590	1	although	although	SCONJ
ftr-459	590	2	purporting	purport	VERB
ftr-459	590	3	to	to	PART
ftr-459	590	4	follow	follow	VERB
ftr-459	590	5	chevron	chevron	NOUN
ftr-459	590	6	,	,	PUNCT
ftr-459	590	7	the	the	DET
ftr-459	590	8	tax	tax	NOUN
ftr-459	590	9	court	court	NOUN
ftr-459	590	10	's	's	PART
ftr-459	590	11	approach	approach	NOUN
ftr-459	590	12	adheres	adhere	VERB
ftr-459	590	13	more	more	ADV
ftr-459	590	14	closely	closely	ADV
ftr-459	590	15	to	to	ADP
ftr-459	590	16	motor	motor	NOUN
ftr-459	590	17	vehicle	vehicle	NOUN
ftr-459	590	18	manufacturers	manufacturer	NOUN
ftr-459	590	19	ass'n	ass'n	ADP
ftr-459	590	20	v.	v.	ADP
ftr-459	590	21	state	state	NOUN
ftr-459	590	22	farm	farm	NOUN
ftr-459	590	23	mutual	mutual	ADJ
ftr-459	590	24	automobile	automobile	NOUN
ftr-459	590	25	insurance	insurance	PROPN
ftr-459	590	26	co.	co.	PROPN
ftr-459	590	27	,	,	PUNCT
ftr-459	590	28	23	23	NUM
ftr-459	590	29	a	a	DET
ftr-459	590	30	supreme	supreme	PROPN
ftr-459	590	31	court	court	PROPN
ftr-459	590	32	administrative	administrative	PROPN
ftr-459	590	33	law	law	NOUN
ftr-459	590	34	decision	decision	NOUN
ftr-459	590	35	decided	decide	VERB
ftr-459	590	36	the	the	DET
ftr-459	590	37	year	year	NOUN
ftr-459	590	38	before	before	ADP
ftr-459	590	39	chevron	chevron	NOUN
ftr-459	590	40	.	.	PUNCT
ftr-459	591	1	in	in	ADP
ftr-459	591	2	state	state	NOUN
ftr-459	591	3	farm	farm	NOUN
ftr-459	591	4	,	,	PUNCT
ftr-459	591	5	the	the	DET
ftr-459	591	6	supreme	supreme	PROPN
ftr-459	591	7	court	court	PROPN
ftr-459	591	8	set	set	VERB
ftr-459	591	9	out	out	ADP
ftr-459	591	10	a	a	DET
ftr-459	591	11	set	set	NOUN
ftr-459	591	12	of	of	ADP
ftr-459	591	13	inquiries	inquiry	NOUN
ftr-459	591	14	for	for	SCONJ
ftr-459	591	15	courts	court	NOUN
ftr-459	591	16	to	to	PART
ftr-459	591	17	use	use	VERB
ftr-459	591	18	in	in	ADP
ftr-459	591	19	evaluating	evaluate	VERB
ftr-459	591	20	the	the	DET
ftr-459	591	21	reasoning	reasoning	NOUN
ftr-459	591	22	behind	behind	ADP
ftr-459	591	23	an	an	DET
ftr-459	591	24	agency	agency	NOUN
ftr-459	591	25	's	's	PART
ftr-459	591	26	policy	policy	NOUN
ftr-459	591	27	judgments	judgment	NOUN
ftr-459	591	28	,	,	PUNCT
ftr-459	591	29	particularly	particularly	ADV
ftr-459	591	30	when	when	SCONJ
ftr-459	591	31	the	the	DET
ftr-459	591	32	agency	agency	NOUN
ftr-459	591	33	changes	change	VERB
ftr-459	591	34	its	its	PRON
ftr-459	591	35	former	former	ADJ
ftr-459	591	36	policy	policy	NOUN
ftr-459	591	37	.	.	PUNCT
ftr-459	592	1	the	the	DET
ftr-459	592	2	opinion	opinion	NOUN
ftr-459	592	3	counseled	counsel	VERB
ftr-459	592	4	courts	court	NOUN
ftr-459	592	5	to	to	PART
ftr-459	592	6	invalidate	invalidate	VERB
ftr-459	592	7	an	an	DET
ftr-459	592	8	agency	agency	NOUN
ftr-459	592	9	's	's	PART
ftr-459	592	10	action	action	NOUN
ftr-459	592	11	if	if	SCONJ
ftr-459	592	12	it	it	PRON
ftr-459	592	13	relied	rely	VERB
ftr-459	592	14	on	on	ADP
ftr-459	592	15	factors	factor	NOUN
ftr-459	592	16	which	which	PRON
ftr-459	592	17	congress	congress	PROPN
ftr-459	592	18	has	have	AUX
ftr-459	592	19	not	not	PART
ftr-459	592	20	intended	intend	VERB
ftr-459	592	21	it	it	PRON
ftr-459	592	22	to	to	PART
ftr-459	592	23	consider	consider	VERB
ftr-459	592	24	,	,	PUNCT
ftr-459	592	25	entirely	entirely	ADV
ftr-459	592	26	failed	fail	VERB
ftr-459	592	27	to	to	PART
ftr-459	592	28	consider	consider	VERB
ftr-459	592	29	an	an	DET
ftr-459	592	30	important	important	ADJ
ftr-459	592	31	aspect	aspect	NOUN
ftr-459	592	32	of	of	ADP
ftr-459	592	33	the	the	DET
ftr-459	592	34	problem	problem	NOUN
ftr-459	592	35	,	,	PUNCT
ftr-459	592	36	offered	offer	VERB
ftr-459	592	37	an	an	DET
ftr-459	592	38	explanation	explanation	NOUN
ftr-459	592	39	for	for	ADP
ftr-459	592	40	its	its	PRON
ftr-459	592	41	decision	decision	NOUN
ftr-459	592	42	that	that	SCONJ
ftr-459	592	43	[	[	AUX
ftr-459	592	44	ran	run	VERB
ftr-459	592	45	]	]	PUNCT
ftr-459	592	46	counter	counter	NOUN
ftr-459	592	47	to	to	ADP
ftr-459	592	48	the	the	DET
ftr-459	592	49	evidence	evidence	NOUN
ftr-459	592	50	before	before	ADP
ftr-459	592	51	the	the	DET
ftr-459	592	52	agency	agency	NOUN
ftr-459	592	53	,	,	PUNCT
ftr-459	592	54	or	or	CCONJ
ftr-459	592	55	[	[	X
ftr-459	592	56	was	be	AUX
ftr-459	592	57	]	]	X
ftr-459	592	58	so	so	ADV
ftr-459	592	59	implausible	implausible	ADJ
ftr-459	592	60	that	that	SCONJ
ftr-459	592	61	it	it	PRON
ftr-459	592	62	could	could	AUX
ftr-459	592	63	not	not	PART
ftr-459	592	64	be	be	AUX
ftr-459	592	65	ascribed	ascribe	VERB
ftr-459	592	66	to	to	ADP
ftr-459	592	67	a	a	DET
ftr-459	592	68	difference	difference	NOUN
ftr-459	592	69	in	in	ADP
ftr-459	592	70	view	view	NOUN
ftr-459	592	71	or	or	CCONJ
ftr-459	592	72	the	the	DET
ftr-459	592	73	product	product	NOUN
ftr-459	592	74	of	of	ADP
ftr-459	592	75	expertise	expertise	NOUN
ftr-459	592	76	.	.	PUNCT
ftr-459	593	1	124	124	NUM
ftr-459	593	2	119	119	NUM
ftr-459	593	3	.	.	PUNCT
ftr-459	594	1	i	i	PRON
ftr-459	594	2	d.	d.	PROPN
ftr-459	594	3	at	at	ADP
ftr-459	594	4	858	858	NUM
ftr-459	594	5	.	.	PUNCT
ftr-459	595	1	120	120	NUM
ftr-459	595	2	.	.	PUNCT
ftr-459	596	1	i	i	PRON
ftr-459	596	2	d.	d.	PROPN
ftr-459	596	3	at	at	ADP
ftr-459	596	4	863	863	NUM
ftr-459	596	5	.	.	PUNCT
ftr-459	597	1	121	121	NUM
ftr-459	597	2	.	.	PUNCT
ftr-459	598	1	i	i	PRON
ftr-459	598	2	d.	d.	PROPN
ftr-459	598	3	at	at	ADP
ftr-459	598	4	851	851	NUM
ftr-459	598	5	.	.	PUNCT
ftr-459	599	1	122	122	NUM
ftr-459	599	2	.	.	PUNCT
ftr-459	600	1	i	i	PRON
ftr-459	600	2	d.	d.	PROPN
ftr-459	600	3	at	at	ADP
ftr-459	600	4	866	866	NUM
ftr-459	600	5	.	.	PUNCT
ftr-459	601	1	123	123	NUM
ftr-459	601	2	.	.	PUNCT
ftr-459	602	1	463	463	NUM
ftr-459	602	2	u.s	u.s	PROPN
ftr-459	602	3	.	.	PROPN
ftr-459	602	4	29	29	NUM
ftr-459	602	5	(	(	PUNCT
ftr-459	602	6	1983	1983	NUM
ftr-459	602	7	)	)	PUNCT
ftr-459	602	8	.	.	PUNCT
ftr-459	603	1	124	124	NUM
ftr-459	603	2	.	.	PUNCT
ftr-459	604	1	i	i	PRON
ftr-459	604	2	d.	d.	PROPN
ftr-459	604	3	at	at	ADP
ftr-459	604	4	43	43	NUM
ftr-459	604	5	.	.	PUNCT
ftr-459	605	1	[	[	X
ftr-459	605	2	vol	vol	NOUN
ftr-459	605	3	.	.	PUNCT
ftr-459	605	4	3:2	3:2	NUM
ftr-459	605	5	muffled	muffled	ADJ
ftr-459	605	6	chevron	chevron	NOUN
ftr-459	605	7	:	:	PUNCT
ftr-459	605	8	judicial	judicial	ADJ
ftr-459	605	9	review	review	NOUN
ftr-459	605	10	of	of	ADP
ftr-459	605	11	tax	tax	NOUN
ftr-459	605	12	regulation5	regulation5	NOUN
ftr-459	605	13	applying	apply	VERB
ftr-459	605	14	these	these	DET
ftr-459	605	15	factors	factor	NOUN
ftr-459	605	16	,	,	PUNCT
ftr-459	605	17	the	the	DET
ftr-459	605	18	supreme	supreme	PROPN
ftr-459	605	19	court	court	PROPN
ftr-459	605	20	invalidated	invalidate	VERB
ftr-459	605	21	the	the	DET
ftr-459	605	22	national	national	PROPN
ftr-459	605	23	highway	highway	PROPN
ftr-459	605	24	traffic	traffic	PROPN
ftr-459	605	25	safety	safety	PROPN
ftr-459	605	26	administration	administration	NOUN
ftr-459	605	27	's	's	PART
ftr-459	605	28	revocation	revocation	NOUN
ftr-459	605	29	of	of	ADP
ftr-459	605	30	a	a	DET
ftr-459	605	31	rule	rule	NOUN
ftr-459	605	32	that	that	PRON
ftr-459	605	33	would	would	AUX
ftr-459	605	34	have	have	AUX
ftr-459	605	35	required	require	VERB
ftr-459	605	36	all	all	DET
ftr-459	605	37	new	new	ADJ
ftr-459	605	38	cars	car	NOUN
ftr-459	605	39	to	to	PART
ftr-459	605	40	be	be	AUX
ftr-459	605	41	equipped	equip	VERB
ftr-459	605	42	with	with	ADP
ftr-459	605	43	passive	passive	ADJ
ftr-459	605	44	restraints	restraint	NOUN
ftr-459	605	45	.	.	PUNCT
ftr-459	606	1	chevron	chevron	PROPN
ftr-459	606	2	's	's	PART
ftr-459	606	3	cursory	cursory	NOUN
ftr-459	606	4	review	review	NOUN
ftr-459	606	5	and	and	CCONJ
ftr-459	606	6	easy	easy	ADJ
ftr-459	606	7	acceptance	acceptance	NOUN
ftr-459	606	8	of	of	ADP
ftr-459	606	9	the	the	DET
ftr-459	606	10	change	change	NOUN
ftr-459	606	11	in	in	ADP
ftr-459	606	12	the	the	DET
ftr-459	606	13	epa	epa	NOUN
ftr-459	606	14	's	's	PART
ftr-459	606	15	definition	definition	NOUN
ftr-459	606	16	of	of	ADP
ftr-459	606	17	stationary	stationary	ADJ
ftr-459	606	18	source	source	NOUN
ftr-459	606	19	is	be	AUX
ftr-459	606	20	difficult	difficult	ADJ
ftr-459	606	21	to	to	PART
ftr-459	606	22	reconcile	reconcile	VERB
ftr-459	606	23	with	with	ADP
ftr-459	606	24	the	the	DET
ftr-459	606	25	approach	approach	NOUN
ftr-459	606	26	of	of	ADP
ftr-459	606	27	state	state	NOUN
ftr-459	606	28	fann	fann	PROPN
ftr-459	606	29	.	.	PUNCT
ftr-459	607	1	"2	"2	PROPN
ftr-459	607	2	as	as	SCONJ
ftr-459	607	3	now	now	ADV
ftr-459	607	4	-	-	PUNCT
ftr-459	607	5	justice	justice	NOUN
ftr-459	607	6	stephen	stephen	PROPN
ftr-459	607	7	breyer	breyer	PROPN
ftr-459	607	8	has	have	AUX
ftr-459	607	9	written	write	VERB
ftr-459	607	10	,	,	PUNCT
ftr-459	607	11	supreme	supreme	PROPN
ftr-459	607	12	court	court	PROPN
ftr-459	607	13	doctrine	doctrine	NOUN
ftr-459	607	14	regarding	regard	VERB
ftr-459	607	15	judicial	judicial	ADJ
ftr-459	607	16	review	review	NOUN
ftr-459	607	17	has	have	AUX
ftr-459	607	18	been	be	AUX
ftr-459	607	19	anomalous	anomalous	ADJ
ftr-459	607	20	.	.	PUNCT
ftr-459	608	1	"	"	PUNCT
ftr-459	608	2	it	it	PRON
ftr-459	608	3	urges	urge	VERB
ftr-459	608	4	courts	court	NOUN
ftr-459	608	5	to	to	PART
ftr-459	608	6	defer	defer	VERB
ftr-459	608	7	to	to	ADP
ftr-459	608	8	administrative	administrative	ADJ
ftr-459	608	9	interpretations	interpretation	NOUN
ftr-459	608	10	of	of	ADP
ftr-459	608	11	regulatory	regulatory	ADJ
ftr-459	608	12	statutes	statute	NOUN
ftr-459	608	13	,	,	PUNCT
ftr-459	608	14	while	while	SCONJ
ftr-459	608	15	also	also	ADV
ftr-459	608	16	urging	urge	VERB
ftr-459	608	17	them	they	PRON
ftr-459	608	18	to	to	PART
ftr-459	608	19	review	review	VERB
ftr-459	608	20	agency	agency	NOUN
ftr-459	608	21	decisions	decision	NOUN
ftr-459	608	22	of	of	ADP
ftr-459	608	23	regulatory	regulatory	ADJ
ftr-459	608	24	policy	policy	NOUN
ftr-459	608	25	strictly	strictly	ADV
ftr-459	608	26	.	.	PUNCT
ftr-459	609	1	,	,	PUNCT
ftr-459	609	2	,	,	PUNCT
ftr-459	609	3	'	'	PUNCT
ftr-459	609	4	12	12	NUM
ftr-459	609	5	in	in	ADP
ftr-459	609	6	the	the	DET
ftr-459	609	7	case	case	NOUN
ftr-459	609	8	of	of	ADP
ftr-459	609	9	the	the	DET
ftr-459	609	10	section	section	NOUN
ftr-459	609	11	593	593	NUM
ftr-459	609	12	nol	nol	NOUN
ftr-459	609	13	regulation	regulation	NOUN
ftr-459	609	14	,	,	PUNCT
ftr-459	609	15	the	the	DET
ftr-459	609	16	tax	tax	NOUN
ftr-459	609	17	court	court	NOUN
ftr-459	609	18	shifted	shift	VERB
ftr-459	609	19	from	from	ADP
ftr-459	609	20	strict	strict	ADJ
ftr-459	609	21	to	to	ADP
ftr-459	609	22	deferential	deferential	ADJ
ftr-459	609	23	review	review	NOUN
ftr-459	609	24	after	after	SCONJ
ftr-459	609	25	three	three	NUM
ftr-459	609	26	circuits	circuit	NOUN
ftr-459	609	27	upheld	uphold	VERB
ftr-459	609	28	the	the	DET
ftr-459	609	29	regulation	regulation	NOUN
ftr-459	609	30	.	.	PUNCT
ftr-459	610	1	in	in	ADP
ftr-459	610	2	central	central	PROPN
ftr-459	610	3	pennsylvania	pennsylvania	PROPN
ftr-459	610	4	savings	saving	NOUN
ftr-459	610	5	ass'n	ass'n	ADP
ftr-459	610	6	v.	v.	ADP
ftr-459	610	7	conmissioner,2	conmissioner,2	NOUN
ftr-459	610	8	'	'	PART
ftr-459	610	9	"	"	PUNCT
ftr-459	610	10	the	the	DET
ftr-459	610	11	tax	tax	NOUN
ftr-459	610	12	court	court	NOUN
ftr-459	610	13	accepted	accept	VERB
ftr-459	610	14	with	with	ADP
ftr-459	610	15	reservations	reservation	NOUN
ftr-459	610	16	the	the	DET
ftr-459	610	17	holdings	holding	NOUN
ftr-459	610	18	of	of	ADP
ftr-459	610	19	the	the	DET
ftr-459	610	20	courts	court	NOUN
ftr-459	610	21	of	of	ADP
ftr-459	610	22	appeals	appeal	NOUN
ftr-459	610	23	that	that	SCONJ
ftr-459	610	24	"	"	PUNCT
ftr-459	610	25	because	because	SCONJ
ftr-459	610	26	the	the	DET
ftr-459	610	27	legislative	legislative	ADJ
ftr-459	610	28	trend	trend	NOUN
ftr-459	610	29	of	of	ADP
ftr-459	610	30	section	section	NOUN
ftr-459	610	31	593	593	NUM
ftr-459	610	32	was	be	AUX
ftr-459	610	33	to	to	PART
ftr-459	610	34	decrease	decrease	VERB
ftr-459	610	35	the	the	DET
ftr-459	610	36	benefit	benefit	NOUN
ftr-459	610	37	of	of	ADP
ftr-459	610	38	the	the	DET
ftr-459	610	39	bad	bad	ADJ
ftr-459	610	40	debt	debt	NOUN
ftr-459	610	41	reserve	reserve	NOUN
ftr-459	610	42	deduction	deduction	NOUN
ftr-459	610	43	,	,	PUNCT
ftr-459	610	44	it	it	PRON
ftr-459	610	45	was	be	AUX
ftr-459	610	46	a	a	DET
ftr-459	610	47	reasonable	reasonable	ADJ
ftr-459	610	48	purpose	purpose	NOUN
ftr-459	610	49	,	,	PUNCT
ftr-459	610	50	by	by	ADP
ftr-459	610	51	the	the	DET
ftr-459	610	52	change	change	NOUN
ftr-459	610	53	in	in	ADP
ftr-459	610	54	the	the	DET
ftr-459	610	55	regulation	regulation	NOUN
ftr-459	610	56	,	,	PUNCT
ftr-459	610	57	to	to	PART
ftr-459	610	58	decrease	decrease	VERB
ftr-459	610	59	said	say	VERB
ftr-459	610	60	benefit	benefit	VERB
ftr-459	610	61	even	even	ADV
ftr-459	610	62	further	far	ADV
ftr-459	610	63	.	.	PUNCT
ftr-459	611	1	"	"	PUNCT
ftr-459	611	2	'	'	PUNCT
ftr-459	611	3	the	the	DET
ftr-459	611	4	court	court	NOUN
ftr-459	611	5	was	be	AUX
ftr-459	611	6	persuaded	persuade	VERB
ftr-459	611	7	that	that	SCONJ
ftr-459	611	8	it	it	PRON
ftr-459	611	9	should	should	AUX
ftr-459	611	10	no	no	ADV
ftr-459	611	11	longer	long	ADV
ftr-459	611	12	invalidate	invalidate	VERB
ftr-459	611	13	the	the	DET
ftr-459	611	14	regulation	regulation	NOUN
ftr-459	611	15	on	on	ADP
ftr-459	611	16	the	the	DET
ftr-459	611	17	basis	basis	NOUN
ftr-459	611	18	of	of	ADP
ftr-459	611	19	what	what	PRON
ftr-459	611	20	it	it	PRON
ftr-459	611	21	saw	see	VERB
ftr-459	611	22	as	as	ADP
ftr-459	611	23	congress	congress	PROPN
ftr-459	611	24	'	'	PART
ftr-459	611	25	"	"	PUNCT
ftr-459	611	26	implied	imply	VERB
ftr-459	611	27	intent	intent	NOUN
ftr-459	611	28	.	.	PUNCT
ftr-459	612	1	"	"	PUNCT
ftr-459	612	2	'	'	PUNCT
ftr-459	612	3	-9	-9	INTJ
ftr-459	612	4	nonetheless	nonetheless	ADV
ftr-459	612	5	,	,	PUNCT
ftr-459	612	6	the	the	DET
ftr-459	612	7	court	court	NOUN
ftr-459	612	8	emphasized	emphasize	VERB
ftr-459	612	9	"	"	PUNCT
ftr-459	612	10	that	that	SCONJ
ftr-459	612	11	the	the	DET
ftr-459	612	12	legislative	legislative	ADJ
ftr-459	612	13	history	history	NOUN
ftr-459	612	14	of	of	ADP
ftr-459	612	15	a	a	DET
ftr-459	612	16	statutory	statutory	ADJ
ftr-459	612	17	provision	provision	NOUN
ftr-459	612	18	may	may	AUX
ftr-459	612	19	be	be	AUX
ftr-459	612	20	so	so	ADV
ftr-459	612	21	clear	clear	ADJ
ftr-459	612	22	that	that	SCONJ
ftr-459	612	23	a	a	DET
ftr-459	612	24	finding	finding	NOUN
ftr-459	612	25	of	of	ADP
ftr-459	612	26	implied	imply	VERB
ftr-459	612	27	intent	intent	NOUN
ftr-459	612	28	on	on	ADP
ftr-459	612	29	the	the	DET
ftr-459	612	30	part	part	NOUN
ftr-459	612	31	of	of	ADP
ftr-459	612	32	congress	congress	PROPN
ftr-459	612	33	would	would	AUX
ftr-459	612	34	be	be	AUX
ftr-459	612	35	in	in	ADP
ftr-459	612	36	order	order	NOUN
ftr-459	612	37	in	in	ADP
ftr-459	612	38	a	a	DET
ftr-459	612	39	future	future	ADJ
ftr-459	612	40	case	case	NOUN
ftr-459	612	41	involving	involve	VERB
ftr-459	612	42	statutory	statutory	ADJ
ftr-459	612	43	interpretation	interpretation	NOUN
ftr-459	612	44	.	.	PUNCT
ftr-459	613	1	"	"	PUNCT
ftr-459	613	2	'	'	PUNCT
ftr-459	613	3	0	0	NUM
ftr-459	613	4	the	the	DET
ftr-459	613	5	court	court	NOUN
ftr-459	613	6	concluded	conclude	VERB
ftr-459	613	7	that	that	SCONJ
ftr-459	613	8	,	,	PUNCT
ftr-459	613	9	in	in	ADP
ftr-459	613	10	light	light	NOUN
ftr-459	613	11	of	of	ADP
ftr-459	613	12	its	its	PRON
ftr-459	613	13	rationale	rationale	NOUN
ftr-459	613	14	for	for	ADP
ftr-459	613	15	upholding	uphold	VERB
ftr-459	613	16	the	the	DET
ftr-459	613	17	regulation	regulation	NOUN
ftr-459	613	18	,	,	PUNCT
ftr-459	613	19	it	it	PRON
ftr-459	613	20	did	do	AUX
ftr-459	613	21	not	not	PART
ftr-459	613	22	need	need	VERB
ftr-459	613	23	to	to	PART
ftr-459	613	24	"	"	PUNCT
ftr-459	613	25	dissect	dissect	VERB
ftr-459	613	26	the	the	DET
ftr-459	613	27	differences	difference	NOUN
ftr-459	613	28	,	,	PUNCT
ftr-459	613	29	if	if	SCONJ
ftr-459	613	30	any	any	PRON
ftr-459	613	31	,	,	PUNCT
ftr-459	613	32	between	between	ADP
ftr-459	613	33	chevron	chevron	NOUN
ftr-459	613	34	and	and	CCONJ
ftr-459	613	35	national	national	ADJ
ftr-459	613	36	muffler	muffler	NOUN
ftr-459	613	37	.	.	PUNCT
ftr-459	613	38	"	"	PUNCT
ftr-459	613	39	''	''	PUNCT
ftr-459	613	40	thus	thus	ADV
ftr-459	613	41	,	,	PUNCT
ftr-459	613	42	somewhat	somewhat	ADV
ftr-459	613	43	reluctantly	reluctantly	ADV
ftr-459	613	44	,	,	PUNCT
ftr-459	613	45	the	the	DET
ftr-459	613	46	tax	tax	NOUN
ftr-459	613	47	court	court	NOUN
ftr-459	613	48	accepted	accept	VERB
ftr-459	613	49	the	the	DET
ftr-459	613	50	view	view	NOUN
ftr-459	613	51	of	of	ADP
ftr-459	613	52	the	the	DET
ftr-459	613	53	courts	court	NOUN
ftr-459	613	54	of	of	ADP
ftr-459	613	55	appeals	appeal	NOUN
ftr-459	613	56	that	that	PRON
ftr-459	613	57	required	require	VERB
ftr-459	613	58	it	it	PRON
ftr-459	613	59	to	to	PART
ftr-459	613	60	defer	defer	VERB
ftr-459	613	61	to	to	ADP
ftr-459	613	62	the	the	DET
ftr-459	613	63	treasury	treasury	NOUN
ftr-459	613	64	.	.	PUNCT
ftr-459	614	1	c.	c.	PROPN
ftr-459	614	2	range	range	PROPN
ftr-459	614	3	of	of	ADP
ftr-459	614	4	possible	possible	ADJ
ftr-459	614	5	responses	response	NOUN
ftr-459	614	6	the	the	DET
ftr-459	614	7	series	series	NOUN
ftr-459	614	8	of	of	ADP
ftr-459	614	9	cases	case	NOUN
ftr-459	614	10	involving	involve	VERB
ftr-459	614	11	section	section	NOUN
ftr-459	614	12	593	593	NUM
ftr-459	614	13	sketches	sketch	NOUN
ftr-459	614	14	out	out	ADP
ftr-459	614	15	most	most	ADJ
ftr-459	614	16	of	of	ADP
ftr-459	614	17	the	the	DET
ftr-459	614	18	125	125	NUM
ftr-459	614	19	.	.	PUNCT
ftr-459	615	1	as	as	SCONJ
ftr-459	615	2	shapiro	shapiro	NOUN
ftr-459	615	3	and	and	CCONJ
ftr-459	615	4	levy	levy	NOUN
ftr-459	615	5	observe	observe	VERB
ftr-459	615	6	,	,	PUNCT
ftr-459	615	7	state	state	NOUN
ftr-459	615	8	farm	farm	NOUN
ftr-459	615	9	"	"	PUNCT
ftr-459	615	10	has	have	AUX
ftr-459	615	11	been	be	AUX
ftr-459	615	12	all	all	PRON
ftr-459	615	13	but	but	ADV
ftr-459	615	14	ignored	ignore	VERB
ftr-459	615	15	by	by	ADP
ftr-459	615	16	agencies	agency	NOUN
ftr-459	615	17	and	and	CCONJ
ftr-459	615	18	the	the	DET
ftr-459	615	19	courts	court	NOUN
ftr-459	615	20	,	,	PUNCT
ftr-459	615	21	including	include	VERB
ftr-459	615	22	the	the	DET
ftr-459	615	23	supreme	supreme	PROPN
ftr-459	615	24	court	court	PROPN
ftr-459	615	25	.	.	PUNCT
ftr-459	615	26	'	'	PUNCT
ftr-459	616	1	shapiro	shapiro	PROPN
ftr-459	616	2	&	&	CCONJ
ftr-459	616	3	levy	levy	PROPN
ftr-459	616	4	,	,	PUNCT
ftr-459	616	5	supra	supra	PROPN
ftr-459	616	6	note	note	NOUN
ftr-459	616	7	46	46	NUM
ftr-459	616	8	.	.	PUNCT
ftr-459	617	1	at	at	ADP
ftr-459	617	2	1052	1052	NUM
ftr-459	617	3	.	.	PUNCT
ftr-459	618	1	126	126	NUM
ftr-459	618	2	.	.	PUNCT
ftr-459	619	1	stephen	stephen	PROPN
ftr-459	619	2	breyer	breyer	PROPN
ftr-459	619	3	,	,	PUNCT
ftr-459	619	4	judicial	judicial	ADJ
ftr-459	619	5	review	review	NOUN
ftr-459	619	6	of	of	ADP
ftr-459	619	7	questions	question	NOUN
ftr-459	619	8	of	of	ADP
ftr-459	619	9	law	law	NOUN
ftr-459	619	10	and	and	CCONJ
ftr-459	619	11	policy	policy	NOUN
ftr-459	619	12	,	,	PUNCT
ftr-459	619	13	38	38	NUM
ftr-459	619	14	admin	admin	ADJ
ftr-459	619	15	.	.	PUNCT
ftr-459	620	1	l.	l.	PROPN
ftr-459	620	2	rev	rev	PROPN
ftr-459	620	3	.	.	PROPN
ftr-459	620	4	363	363	NUM
ftr-459	620	5	,	,	PUNCT
ftr-459	620	6	364	364	NUM
ftr-459	620	7	-	-	SYM
ftr-459	620	8	65	65	NUM
ftr-459	620	9	(	(	PUNCT
ftr-459	620	10	1986	1986	NUM
ftr-459	620	11	)	)	PUNCT
ftr-459	620	12	.	.	PUNCT
ftr-459	621	1	127	127	NUM
ftr-459	621	2	.	.	PUNCT
ftr-459	622	1	104	104	NUM
ftr-459	622	2	t.c	t.c	PROPN
ftr-459	622	3	.	.	PROPN
ftr-459	622	4	384	384	NUM
ftr-459	622	5	(	(	PUNCT
ftr-459	622	6	1995	1995	NUM
ftr-459	622	7	)	)	PUNCT
ftr-459	622	8	.	.	PUNCT
ftr-459	623	1	128	128	NUM
ftr-459	623	2	.	.	PUNCT
ftr-459	624	1	i	i	PRON
ftr-459	624	2	d.	d.	PROPN
ftr-459	624	3	at	at	ADP
ftr-459	624	4	396	396	NUM
ftr-459	624	5	.	.	PUNCT
ftr-459	625	1	129	129	NUM
ftr-459	625	2	.	.	PUNCT
ftr-459	626	1	i	i	PRON
ftr-459	626	2	d.	d.	PROPN
ftr-459	626	3	130	130	NUM
ftr-459	626	4	.	.	PUNCT
ftr-459	627	1	i	i	PRON
ftr-459	627	2	d.	d.	PROPN
ftr-459	627	3	at	at	ADP
ftr-459	627	4	396	396	NUM
ftr-459	627	5	-	-	SYM
ftr-459	627	6	97	97	NUM
ftr-459	627	7	.	.	PUNCT
ftr-459	628	1	judge	judge	PROPN
ftr-459	628	2	wells	wells	PROPN
ftr-459	628	3	in	in	ADP
ftr-459	628	4	dissent	dissent	NOUN
ftr-459	628	5	emphasized	emphasize	VERB
ftr-459	628	6	this	this	DET
ftr-459	628	7	point	point	NOUN
ftr-459	628	8	.	.	PUNCT
ftr-459	629	1	he	he	PRON
ftr-459	629	2	disagreed	disagree	VERB
ftr-459	629	3	with	with	ADP
ftr-459	629	4	"	"	PUNCT
ftr-459	629	5	the	the	DET
ftr-459	629	6	courts	court	NOUN
ftr-459	629	7	of	of	ADP
ftr-459	629	8	appeals	appeal	NOUN
ftr-459	629	9	that	that	SCONJ
ftr-459	629	10	it	it	PRON
ftr-459	629	11	was	be	AUX
ftr-459	629	12	inappropriate	inappropriate	ADJ
ftr-459	629	13	for	for	ADP
ftr-459	629	14	[	[	PUNCT
ftr-459	629	15	the	the	DET
ftr-459	629	16	tax	tax	NOUN
ftr-459	629	17	court	court	NOUN
ftr-459	629	18	]	]	PUNCT
ftr-459	629	19	to	to	PART
ftr-459	629	20	engage	engage	VERB
ftr-459	629	21	in	in	ADP
ftr-459	629	22	a	a	DET
ftr-459	629	23	plenary	plenary	ADJ
ftr-459	629	24	review	review	NOUN
ftr-459	629	25	of	of	ADP
ftr-459	629	26	the	the	DET
ftr-459	629	27	statute	statute	NOUN
ftr-459	629	28	and	and	CCONJ
ftr-459	629	29	legislative	legislative	ADJ
ftr-459	629	30	history	history	NOUN
ftr-459	629	31	.	.	PUNCT
ftr-459	629	32	"	"	PUNCT
ftr-459	630	1	he	he	PRON
ftr-459	630	2	wrote	write	VERB
ftr-459	630	3	,	,	PUNCT
ftr-459	630	4	"	"	PUNCT
ftr-459	630	5	[	[	X
ftr-459	630	6	while	while	SCONJ
ftr-459	630	7	the	the	DET
ftr-459	630	8	approach	approach	NOUN
ftr-459	630	9	adopted	adopt	VERB
ftr-459	630	10	by	by	ADP
ftr-459	630	11	the	the	DET
ftr-459	630	12	courts	court	NOUN
ftr-459	630	13	of	of	ADP
ftr-459	630	14	appeals	appeal	NOUN
ftr-459	630	15	may	may	AUX
ftr-459	630	16	ease	ease	VERB
ftr-459	630	17	disposition	disposition	NOUN
ftr-459	630	18	of	of	ADP
ftr-459	630	19	difficult	difficult	ADJ
ftr-459	630	20	cases	case	NOUN
ftr-459	630	21	,	,	PUNCT
ftr-459	630	22	it	it	PRON
ftr-459	630	23	does	do	AUX
ftr-459	630	24	not	not	PART
ftr-459	630	25	always	always	ADV
ftr-459	630	26	produce	produce	VERB
ftr-459	630	27	just	just	ADV
ftr-459	630	28	results	result	NOUN
ftr-459	630	29	.	.	PUNCT
ftr-459	630	30	"	"	PUNCT
ftr-459	631	1	i	i	PRON
ftr-459	631	2	d.	d.	PROPN
ftr-459	631	3	at	at	ADP
ftr-459	631	4	400	400	NUM
ftr-459	631	5	.	.	PUNCT
ftr-459	632	1	131	131	NUM
ftr-459	632	2	.	.	PUNCT
ftr-459	633	1	i	i	PRON
ftr-459	633	2	d.	d.	PROPN
ftr-459	633	3	at	at	ADP
ftr-459	633	4	392	392	NUM
ftr-459	633	5	.	.	PUNCT
ftr-459	633	6	19961	19961	NUM
ftr-459	633	7	florida	florida	PROPN
ftr-459	633	8	tax	tax	NOUN
ftr-459	633	9	review	review	NOUN
ftr-459	633	10	effects	effect	NOUN
ftr-459	633	11	that	that	PRON
ftr-459	633	12	chevron	chevron	NOUN
ftr-459	633	13	could	could	AUX
ftr-459	633	14	have	have	VERB
ftr-459	633	15	on	on	ADP
ftr-459	633	16	judicial	judicial	ADJ
ftr-459	633	17	review	review	NOUN
ftr-459	633	18	of	of	ADP
ftr-459	633	19	interpretive	interpretive	ADJ
ftr-459	633	20	tax	tax	NOUN
ftr-459	633	21	regulations	regulation	NOUN
ftr-459	633	22	.	.	PUNCT
ftr-459	634	1	chevron	chevron	PROPN
ftr-459	634	2	could	could	AUX
ftr-459	634	3	ratchet	ratchet	VERB
ftr-459	634	4	up	up	ADP
ftr-459	634	5	the	the	DET
ftr-459	634	6	deference	deference	NOUN
ftr-459	634	7	due	due	ADP
ftr-459	634	8	to	to	ADP
ftr-459	634	9	interpretive	interpretive	ADJ
ftr-459	634	10	tax	tax	NOUN
ftr-459	634	11	regulations	regulation	NOUN
ftr-459	634	12	from	from	ADP
ftr-459	634	13	serious	serious	ADJ
ftr-459	634	14	to	to	ADP
ftr-459	634	15	strong	strong	ADJ
ftr-459	634	16	deference	deference	NOUN
ftr-459	634	17	,	,	PUNCT
ftr-459	634	18	as	as	SCONJ
ftr-459	634	19	the	the	DET
ftr-459	634	20	sixth	sixth	ADJ
ftr-459	634	21	circuit	circuit	NOUN
ftr-459	634	22	suggests	suggest	VERB
ftr-459	634	23	.	.	PUNCT
ftr-459	635	1	32	32	NUM
ftr-459	635	2	chevron	chevron	NOUN
ftr-459	635	3	could	could	AUX
ftr-459	635	4	have	have	VERB
ftr-459	635	5	no	no	DET
ftr-459	635	6	effect	effect	NOUN
ftr-459	635	7	on	on	ADP
ftr-459	635	8	review	review	NOUN
ftr-459	635	9	of	of	ADP
ftr-459	635	10	interpretive	interpretive	ADJ
ftr-459	635	11	tax	tax	NOUN
ftr-459	635	12	regulations	regulation	NOUN
ftr-459	635	13	because	because	SCONJ
ftr-459	635	14	its	its	PRON
ftr-459	635	15	principles	principle	NOUN
ftr-459	635	16	do	do	AUX
ftr-459	635	17	not	not	PART
ftr-459	635	18	apply	apply	VERB
ftr-459	635	19	to	to	ADP
ftr-459	635	20	interpretive	interpretive	ADJ
ftr-459	635	21	regulations	regulation	NOUN
ftr-459	635	22	,	,	PUNCT
ftr-459	635	23	as	as	SCONJ
ftr-459	635	24	the	the	DET
ftr-459	635	25	ninth	ninth	ADJ
ftr-459	635	26	circuit	circuit	NOUN
ftr-459	635	27	says	say	VERB
ftr-459	635	28	.	.	PUNCT
ftr-459	636	1	chevron	chevron	PROPN
ftr-459	636	2	could	could	AUX
ftr-459	636	3	have	have	VERB
ftr-459	636	4	no	no	DET
ftr-459	636	5	significant	significant	ADJ
ftr-459	636	6	effect	effect	NOUN
ftr-459	636	7	on	on	ADP
ftr-459	636	8	review	review	NOUN
ftr-459	636	9	of	of	ADP
ftr-459	636	10	any	any	DET
ftr-459	636	11	tax	tax	NOUN
ftr-459	636	12	regulations	regulation	NOUN
ftr-459	636	13	because	because	SCONJ
ftr-459	636	14	,	,	PUNCT
ftr-459	636	15	as	as	SCONJ
ftr-459	636	16	the	the	DET
ftr-459	636	17	seventh	seventh	ADJ
ftr-459	636	18	circuit	circuit	NOUN
ftr-459	636	19	believes	believe	VERB
ftr-459	636	20	,	,	PUNCT
ftr-459	636	21	its	its	PRON
ftr-459	636	22	standards	standard	NOUN
ftr-459	636	23	differ	differ	VERB
ftr-459	636	24	little	little	ADJ
ftr-459	636	25	from	from	ADP
ftr-459	636	26	those	those	PRON
ftr-459	636	27	of	of	ADP
ftr-459	636	28	national	national	ADJ
ftr-459	636	29	muffler	muffler	NOUN
ftr-459	636	30	.	.	PUNCT
ftr-459	637	1	under	under	ADP
ftr-459	637	2	the	the	DET
ftr-459	637	3	ninth	ninth	ADJ
ftr-459	637	4	circuit	circuit	NOUN
ftr-459	637	5	and	and	CCONJ
ftr-459	637	6	seventh	seventh	ADJ
ftr-459	637	7	circuit	circuit	NOUN
ftr-459	637	8	views	view	NOUN
ftr-459	637	9	,	,	PUNCT
ftr-459	637	10	courts	court	NOUN
ftr-459	637	11	reviewing	review	VERB
ftr-459	637	12	interpretive	interpretive	ADJ
ftr-459	637	13	tax	tax	NOUN
ftr-459	637	14	regulations	regulation	NOUN
ftr-459	637	15	can	can	AUX
ftr-459	637	16	blithely	blithely	ADV
ftr-459	637	17	ignore	ignore	VERB
ftr-459	637	18	chevron	chevron	NOUN
ftr-459	637	19	.	.	PUNCT
ftr-459	638	1	in	in	ADP
ftr-459	638	2	contrast	contrast	NOUN
ftr-459	638	3	,	,	PUNCT
ftr-459	638	4	some	some	DET
ftr-459	638	5	readings	reading	NOUN
ftr-459	638	6	of	of	ADP
ftr-459	638	7	chevron	chevron	NOUN
ftr-459	638	8	would	would	AUX
ftr-459	638	9	result	result	VERB
ftr-459	638	10	in	in	ADP
ftr-459	638	11	less	less	ADJ
ftr-459	638	12	deference	deference	NOUN
ftr-459	638	13	to	to	ADP
ftr-459	638	14	irs	irs	PROPN
ftr-459	638	15	regulations	regulation	NOUN
ftr-459	638	16	.	.	PUNCT
ftr-459	639	1	after	after	ADP
ftr-459	639	2	reversal	reversal	NOUN
ftr-459	639	3	by	by	ADP
ftr-459	639	4	the	the	DET
ftr-459	639	5	sixth	sixth	ADJ
ftr-459	639	6	circuit	circuit	NOUN
ftr-459	639	7	on	on	ADP
ftr-459	639	8	the	the	DET
ftr-459	639	9	basis	basis	NOUN
ftr-459	639	10	of	of	ADP
ftr-459	639	11	chevron	chevron	NOUN
ftr-459	639	12	deference	deference	NOUN
ftr-459	639	13	,	,	PUNCT
ftr-459	639	14	the	the	DET
ftr-459	639	15	tax	tax	NOUN
ftr-459	639	16	court	court	NOUN
ftr-459	639	17	upheld	uphold	VERB
ftr-459	639	18	its	its	PRON
ftr-459	639	19	original	original	ADJ
ftr-459	639	20	conclusion	conclusion	NOUN
ftr-459	639	21	by	by	ADP
ftr-459	639	22	reading	read	VERB
ftr-459	639	23	chevron	chevron	NOUN
ftr-459	639	24	as	as	ADP
ftr-459	639	25	heightening	heighten	VERB
ftr-459	639	26	the	the	DET
ftr-459	639	27	responsibility	responsibility	NOUN
ftr-459	639	28	of	of	ADP
ftr-459	639	29	administrative	administrative	ADJ
ftr-459	639	30	agencies	agency	NOUN
ftr-459	639	31	to	to	PART
ftr-459	639	32	explain	explain	VERB
ftr-459	639	33	the	the	DET
ftr-459	639	34	basis	basis	NOUN
ftr-459	639	35	of	of	ADP
ftr-459	639	36	their	their	PRON
ftr-459	639	37	regulatory	regulatory	ADJ
ftr-459	639	38	decisions	decision	NOUN
ftr-459	639	39	,	,	PUNCT
ftr-459	639	40	at	at	ADP
ftr-459	639	41	least	least	ADJ
ftr-459	639	42	when	when	SCONJ
ftr-459	639	43	they	they	PRON
ftr-459	639	44	change	change	VERB
ftr-459	639	45	previously	previously	ADV
ftr-459	639	46	established	establish	VERB
ftr-459	639	47	interpretations	interpretation	NOUN
ftr-459	639	48	.	.	PUNCT
ftr-459	640	1	'33	'33	NUM
ftr-459	640	2	such	such	DET
ftr-459	640	3	a	a	DET
ftr-459	640	4	response	response	NOUN
ftr-459	640	5	decreases	decrease	VERB
ftr-459	640	6	deference	deference	NOUN
ftr-459	640	7	by	by	ADP
ftr-459	640	8	increasing	increase	VERB
ftr-459	640	9	judicial	judicial	ADJ
ftr-459	640	10	scrutiny	scrutiny	NOUN
ftr-459	640	11	.	.	PUNCT
ftr-459	641	1	the	the	DET
ftr-459	641	2	most	most	ADV
ftr-459	641	3	important	important	ADJ
ftr-459	641	4	way	way	NOUN
ftr-459	641	5	that	that	PRON
ftr-459	641	6	chevron	chevron	NOUN
ftr-459	641	7	could	could	AUX
ftr-459	641	8	result	result	VERB
ftr-459	641	9	in	in	ADP
ftr-459	641	10	decreased	decrease	VERB
ftr-459	641	11	deference	deference	NOUN
ftr-459	641	12	is	be	AUX
ftr-459	641	13	by	by	ADP
ftr-459	641	14	emphasis	emphasis	NOUN
ftr-459	641	15	on	on	ADP
ftr-459	641	16	the	the	DET
ftr-459	641	17	plain	plain	ADJ
ftr-459	641	18	meaning	meaning	NOUN
ftr-459	641	19	of	of	ADP
ftr-459	641	20	the	the	DET
ftr-459	641	21	text	text	NOUN
ftr-459	641	22	,	,	PUNCT
ftr-459	641	23	as	as	SCONJ
ftr-459	641	24	justice	justice	NOUN
ftr-459	641	25	scalia	scalia	PROPN
ftr-459	641	26	has	have	AUX
ftr-459	641	27	urged	urge	VERB
ftr-459	641	28	.	.	PUNCT
ftr-459	642	1	'34	'34	NUM
ftr-459	642	2	true	true	ADJ
ftr-459	642	3	to	to	ADP
ftr-459	642	4	his	his	PRON
ftr-459	642	5	principles	principle	NOUN
ftr-459	642	6	,	,	PUNCT
ftr-459	642	7	justice	justice	PROPN
ftr-459	642	8	scalia	scalia	PROPN
ftr-459	642	9	did	do	VERB
ftr-459	642	10	exactly	exactly	ADV
ftr-459	642	11	that	that	PRON
ftr-459	642	12	in	in	ADP
ftr-459	642	13	united	united	PROPN
ftr-459	642	14	states	states	PROPN
ftr-459	642	15	v.	v.	ADP
ftr-459	642	16	burke,135	burke,135	PROPN
ftr-459	642	17	a	a	DET
ftr-459	642	18	recent	recent	ADJ
ftr-459	642	19	case	case	NOUN
ftr-459	642	20	in	in	ADP
ftr-459	642	21	which	which	PRON
ftr-459	642	22	the	the	DET
ftr-459	642	23	validity	validity	NOUN
ftr-459	642	24	of	of	ADP
ftr-459	642	25	a	a	DET
ftr-459	642	26	regulation	regulation	NOUN
ftr-459	642	27	was	be	AUX
ftr-459	642	28	not	not	PART
ftr-459	642	29	directly	directly	ADV
ftr-459	642	30	at	at	ADP
ftr-459	642	31	issue	issue	NOUN
ftr-459	642	32	.	.	PUNCT
ftr-459	643	1	the	the	DET
ftr-459	643	2	issue	issue	NOUN
ftr-459	643	3	in	in	ADP
ftr-459	643	4	burke	burke	PROPN
ftr-459	643	5	was	be	AUX
ftr-459	643	6	whether	whether	SCONJ
ftr-459	643	7	an	an	DET
ftr-459	643	8	award	award	NOUN
ftr-459	643	9	of	of	ADP
ftr-459	643	10	back	back	ADJ
ftr-459	643	11	wages	wage	NOUN
ftr-459	643	12	received	receive	VERB
ftr-459	643	13	in	in	ADP
ftr-459	643	14	settlement	settlement	NOUN
ftr-459	643	15	of	of	ADP
ftr-459	643	16	a	a	DET
ftr-459	643	17	class	class	NOUN
ftr-459	643	18	-	-	PUNCT
ftr-459	643	19	action	action	NOUN
ftr-459	643	20	suit	suit	NOUN
ftr-459	643	21	under	under	ADP
ftr-459	643	22	title	title	NOUN
ftr-459	643	23	vii	vii	PROPN
ftr-459	643	24	of	of	ADP
ftr-459	643	25	the	the	DET
ftr-459	643	26	civil	civil	ADJ
ftr-459	643	27	rights	right	NOUN
ftr-459	643	28	act	act	NOUN
ftr-459	643	29	of	of	ADP
ftr-459	643	30	1964	1964	NUM
ftr-459	643	31	could	could	AUX
ftr-459	643	32	be	be	AUX
ftr-459	643	33	excluded	exclude	VERB
ftr-459	643	34	from	from	ADP
ftr-459	643	35	income	income	NOUN
ftr-459	643	36	under	under	ADP
ftr-459	643	37	section	section	NOUN
ftr-459	643	38	104(a)(2	104(a)(2	NUM
ftr-459	643	39	)	)	PUNCT
ftr-459	643	40	as	as	SCONJ
ftr-459	643	41	received	receive	VERB
ftr-459	643	42	"	"	PUNCT
ftr-459	643	43	on	on	ADP
ftr-459	643	44	account	account	NOUN
ftr-459	643	45	of	of	ADP
ftr-459	643	46	personal	personal	ADJ
ftr-459	643	47	injuries	injury	NOUN
ftr-459	643	48	or	or	CCONJ
ftr-459	643	49	sickness	sickness	NOUN
ftr-459	643	50	.	.	PUNCT
ftr-459	643	51	"	"	PUNCT
ftr-459	644	1	according	accord	VERB
ftr-459	644	2	to	to	ADP
ftr-459	644	3	the	the	DET
ftr-459	644	4	regulations	regulation	NOUN
ftr-459	644	5	,	,	PUNCT
ftr-459	644	6	the	the	DET
ftr-459	644	7	exclusion	exclusion	NOUN
ftr-459	644	8	covers	cover	VERB
ftr-459	644	9	only	only	ADV
ftr-459	644	10	"	"	PUNCT
ftr-459	644	11	an	an	DET
ftr-459	644	12	amount	amount	NOUN
ftr-459	644	13	received	receive	VERB
ftr-459	644	14	...	...	PUNCT
ftr-459	644	15	through	through	ADP
ftr-459	644	16	prosecution	prosecution	NOUN
ftr-459	644	17	of	of	ADP
ftr-459	644	18	a	a	DET
ftr-459	644	19	legal	legal	ADJ
ftr-459	644	20	suit	suit	NOUN
ftr-459	644	21	or	or	CCONJ
ftr-459	644	22	action	action	NOUN
ftr-459	644	23	based	base	VERB
ftr-459	644	24	upon	upon	SCONJ
ftr-459	644	25	tort	tort	NOUN
ftr-459	644	26	or	or	CCONJ
ftr-459	644	27	tort	tort	NOUN
ftr-459	644	28	type	type	NOUN
ftr-459	644	29	rights	right	NOUN
ftr-459	644	30	.	.	PUNCT
ftr-459	645	1	"'36	"'36	NOUN
ftr-459	645	2	the	the	DET
ftr-459	645	3	burke	burke	PROPN
ftr-459	645	4	majority	majority	NOUN
ftr-459	645	5	accepted	accept	VERB
ftr-459	645	6	the	the	DET
ftr-459	645	7	validity	validity	NOUN
ftr-459	645	8	of	of	ADP
ftr-459	645	9	the	the	DET
ftr-459	645	10	regulation	regulation	NOUN
ftr-459	645	11	without	without	ADP
ftr-459	645	12	question	question	NOUN
ftr-459	645	13	,	,	PUNCT
ftr-459	645	14	132	132	NUM
ftr-459	645	15	.	.	PUNCT
ftr-459	646	1	johnson	johnson	PROPN
ftr-459	646	2	city	city	PROPN
ftr-459	646	3	medical	medical	PROPN
ftr-459	646	4	ctr	ctr	PROPN
ftr-459	646	5	.	.	PUNCT
ftr-459	647	1	v.	v.	PROPN
ftr-459	647	2	united	united	PROPN
ftr-459	647	3	states	states	PROPN
ftr-459	647	4	,	,	PUNCT
ftr-459	647	5	999	999	NUM
ftr-459	647	6	f.2d	f.2d	NOUN
ftr-459	647	7	973	973	NUM
ftr-459	647	8	,	,	PUNCT
ftr-459	647	9	977	977	NUM
ftr-459	647	10	(	(	PUNCT
ftr-459	647	11	6th	6th	ADJ
ftr-459	647	12	cir	cir	NOUN
ftr-459	647	13	.	.	PUNCT
ftr-459	647	14	1993	1993	NUM
ftr-459	647	15	)	)	PUNCT
ftr-459	647	16	.	.	PUNCT
ftr-459	648	1	indeed	indeed	ADV
ftr-459	648	2	,	,	PUNCT
ftr-459	648	3	the	the	DET
ftr-459	648	4	sixth	sixth	ADJ
ftr-459	648	5	circuit	circuit	NOUN
ftr-459	648	6	,	,	PUNCT
ftr-459	648	7	unlike	unlike	ADP
ftr-459	648	8	any	any	DET
ftr-459	648	9	other	other	ADJ
ftr-459	648	10	circuit	circuit	NOUN
ftr-459	648	11	,	,	PUNCT
ftr-459	648	12	has	have	AUX
ftr-459	648	13	applied	apply	VERB
ftr-459	648	14	chevron	chevron	NOUN
ftr-459	648	15	in	in	ADP
ftr-459	648	16	reviewing	review	VERB
ftr-459	648	17	a	a	DET
ftr-459	648	18	revenue	revenue	NOUN
ftr-459	648	19	ruling	ruling	NOUN
ftr-459	648	20	.	.	PUNCT
ftr-459	649	1	the	the	DET
ftr-459	649	2	dissent	dissent	NOUN
ftr-459	649	3	argued	argue	VERB
ftr-459	649	4	that	that	SCONJ
ftr-459	649	5	skidmore	skidmore	PROPN
ftr-459	649	6	rather	rather	ADV
ftr-459	649	7	than	than	ADP
ftr-459	649	8	chevron	chevron	NOUN
ftr-459	649	9	should	should	AUX
ftr-459	649	10	apply	apply	VERB
ftr-459	649	11	to	to	ADP
ftr-459	649	12	revenue	revenue	NOUN
ftr-459	649	13	rulings	ruling	NOUN
ftr-459	649	14	.	.	PUNCT
ftr-459	650	1	i	i	PRON
ftr-459	650	2	d.	d.	PROPN
ftr-459	650	3	at	at	ADP
ftr-459	650	4	980	980	NUM
ftr-459	650	5	-	-	NUM
ftr-459	650	6	83	83	NUM
ftr-459	650	7	.	.	PUNCT
ftr-459	651	1	133	133	NUM
ftr-459	651	2	.	.	PUNCT
ftr-459	652	1	cf	cf	NOUN
ftr-459	652	2	.	.	PUNCT
ftr-459	653	1	strauss	strauss	PROPN
ftr-459	653	2	,	,	PUNCT
ftr-459	653	3	supra	supra	PROPN
ftr-459	653	4	note	note	PROPN
ftr-459	653	5	120	120	NUM
ftr-459	653	6	,	,	PUNCT
ftr-459	653	7	at	at	ADP
ftr-459	653	8	1126	1126	NUM
ftr-459	653	9	:	:	PUNCT
ftr-459	653	10	the	the	DET
ftr-459	653	11	problem	problem	NOUN
ftr-459	653	12	lies	lie	VERB
ftr-459	653	13	in	in	ADP
ftr-459	653	14	the	the	DET
ftr-459	653	15	use	use	NOUN
ftr-459	653	16	of	of	ADP
ftr-459	653	17	the	the	DET
ftr-459	653	18	word	word	NOUN
ftr-459	653	19	"	"	PUNCT
ftr-459	653	20	deference	deference	NOUN
ftr-459	653	21	"	"	PUNCT
ftr-459	653	22	to	to	PART
ftr-459	653	23	describe	describe	VERB
ftr-459	653	24	what	what	PRON
ftr-459	653	25	is	be	AUX
ftr-459	653	26	to	to	PART
ftr-459	653	27	occur	occur	VERB
ftr-459	653	28	at	at	ADP
ftr-459	653	29	the	the	DET
ftr-459	653	30	second	second	ADJ
ftr-459	653	31	stage	stage	NOUN
ftr-459	653	32	.	.	PUNCT
ftr-459	654	1	that	that	DET
ftr-459	654	2	usage	usage	NOUN
ftr-459	654	3	suggests	suggest	VERB
ftr-459	654	4	an	an	DET
ftr-459	654	5	ultimate	ultimate	ADJ
ftr-459	654	6	judicial	judicial	ADJ
ftr-459	654	7	responsibility	responsibility	NOUN
ftr-459	654	8	for	for	ADP
ftr-459	654	9	the	the	DET
ftr-459	654	10	outcome	outcome	NOUN
ftr-459	654	11	that	that	SCONJ
ftr-459	654	12	the	the	DET
ftr-459	654	13	analysis	analysis	NOUN
ftr-459	654	14	in	in	ADP
ftr-459	654	15	chevron	chevron	NOUN
ftr-459	654	16	in	in	ADP
ftr-459	654	17	other	other	ADJ
ftr-459	654	18	respects	respect	NOUN
ftr-459	654	19	repudiates	repudiate	VERB
ftr-459	654	20	.	.	PUNCT
ftr-459	655	1	acceptance	acceptance	NOUN
ftr-459	655	2	subject	subject	NOUN
ftr-459	655	3	to	to	ADP
ftr-459	655	4	reasonableness	reasonableness	NOUN
ftr-459	655	5	review	review	NOUN
ftr-459	655	6	,	,	PUNCT
ftr-459	655	7	not	not	PART
ftr-459	655	8	deference	deference	NOUN
ftr-459	655	9	,	,	PUNCT
ftr-459	655	10	is	be	AUX
ftr-459	655	11	the	the	DET
ftr-459	655	12	necessary	necessary	ADJ
ftr-459	655	13	posture	posture	NOUN
ftr-459	655	14	here	here	ADV
ftr-459	655	15	.	.	PUNCT
ftr-459	656	1	a	a	DET
ftr-459	656	2	change	change	NOUN
ftr-459	656	3	not	not	PART
ftr-459	656	4	well	well	ADV
ftr-459	656	5	explained	explain	VERB
ftr-459	656	6	might	might	AUX
ftr-459	656	7	be	be	AUX
ftr-459	656	8	rejected	reject	VERB
ftr-459	656	9	as	as	ADP
ftr-459	656	10	unreasonable	unreasonable	ADJ
ftr-459	656	11	and	and	CCONJ
ftr-459	656	12	returned	return	VERB
ftr-459	656	13	to	to	ADP
ftr-459	656	14	the	the	DET
ftr-459	656	15	agency	agency	NOUN
ftr-459	656	16	for	for	ADP
ftr-459	656	17	further	further	ADJ
ftr-459	656	18	consideration	consideration	NOUN
ftr-459	656	19	.	.	PUNCT
ftr-459	657	1	134	134	NUM
ftr-459	657	2	.	.	PUNCT
ftr-459	658	1	see	see	VERB
ftr-459	658	2	supra	supra	PROPN
ftr-459	658	3	note	note	PROPN
ftr-459	658	4	78	78	NUM
ftr-459	658	5	.	.	PUNCT
ftr-459	659	1	135	135	NUM
ftr-459	659	2	.	.	X
ftr-459	660	1	504	504	NUM
ftr-459	660	2	u.s	u.s	PROPN
ftr-459	660	3	.	.	PROPN
ftr-459	660	4	229	229	NUM
ftr-459	660	5	(	(	PUNCT
ftr-459	660	6	1992	1992	NUM
ftr-459	660	7	)	)	PUNCT
ftr-459	660	8	.	.	PUNCT
ftr-459	661	1	136	136	NUM
ftr-459	661	2	.	.	PUNCT
ftr-459	662	1	regs	regs	PROPN
ftr-459	662	2	.	.	PUNCT
ftr-459	663	1	§	§	PROPN
ftr-459	663	2	1.104	1.104	NUM
ftr-459	663	3	-	-	SYM
ftr-459	663	4	1(c	1(c	NUM
ftr-459	663	5	)	)	PUNCT
ftr-459	663	6	.	.	PUNCT
ftr-459	664	1	i[vol	i[vol	NOUN
ftr-459	664	2	.	.	PUNCT
ftr-459	665	1	3:2	3:2	NUM
ftr-459	665	2	muffled	muffled	ADJ
ftr-459	665	3	chevron	chevron	NOUN
ftr-459	665	4	:	:	PUNCT
ftr-459	665	5	judicial	judicial	ADJ
ftr-459	665	6	review	review	NOUN
ftr-459	665	7	of	of	ADP
ftr-459	665	8	tar	tar	NOUN
ftr-459	665	9	regulations	regulation	NOUN
ftr-459	665	10	but	but	CCONJ
ftr-459	665	11	,	,	PUNCT
ftr-459	665	12	based	base	VERB
ftr-459	665	13	on	on	ADP
ftr-459	665	14	the	the	DET
ftr-459	665	15	congressional	congressional	ADJ
ftr-459	665	16	decision	decision	NOUN
ftr-459	665	17	to	to	PART
ftr-459	665	18	recompense	recompense	VERB
ftr-459	665	19	title	title	NOUN
ftr-459	665	20	vii	vii	PROPN
ftr-459	665	21	plaintiffs	plaintiff	NOUN
ftr-459	665	22	only	only	ADV
ftr-459	665	23	for	for	ADP
ftr-459	665	24	lost	lose	VERB
ftr-459	665	25	wages	wage	NOUN
ftr-459	665	26	,	,	PUNCT
ftr-459	665	27	it	it	PRON
ftr-459	665	28	rejected	reject	VERB
ftr-459	665	29	the	the	DET
ftr-459	665	30	taxpayer	taxpayer	NOUN
ftr-459	665	31	's	's	PART
ftr-459	665	32	argument	argument	NOUN
ftr-459	665	33	that	that	SCONJ
ftr-459	665	34	a	a	DET
ftr-459	665	35	suit	suit	NOUN
ftr-459	665	36	under	under	ADP
ftr-459	665	37	title	title	NOUN
ftr-459	665	38	vii	vii	PROPN
ftr-459	665	39	of	of	ADP
ftr-459	665	40	the	the	DET
ftr-459	665	41	1964	1964	NUM
ftr-459	665	42	civil	civil	ADJ
ftr-459	665	43	rights	right	NOUN
ftr-459	665	44	act	act	NOUN
ftr-459	665	45	was	be	AUX
ftr-459	665	46	a	a	DET
ftr-459	665	47	tort	tort	NOUN
ftr-459	665	48	-	-	PUNCT
ftr-459	665	49	like	like	ADJ
ftr-459	665	50	claim	claim	NOUN
ftr-459	665	51	.	.	PUNCT
ftr-459	666	1	in	in	ADP
ftr-459	666	2	a	a	DET
ftr-459	666	3	concurring	concurring	NOUN
ftr-459	666	4	opinion	opinion	NOUN
ftr-459	666	5	,	,	PUNCT
ftr-459	666	6	justice	justice	PROPN
ftr-459	666	7	scalia	scalia	PROPN
ftr-459	666	8	wrote	write	VERB
ftr-459	666	9	that	that	SCONJ
ftr-459	666	10	although	although	SCONJ
ftr-459	666	11	the	the	DET
ftr-459	666	12	regulation	regulation	NOUN
ftr-459	666	13	had	have	AUX
ftr-459	666	14	not	not	PART
ftr-459	666	15	been	be	AUX
ftr-459	666	16	challenged	challenge	VERB
ftr-459	666	17	by	by	ADP
ftr-459	666	18	either	either	DET
ftr-459	666	19	party	party	NOUN
ftr-459	666	20	at	at	ADP
ftr-459	666	21	any	any	DET
ftr-459	666	22	stage	stage	NOUN
ftr-459	666	23	of	of	ADP
ftr-459	666	24	the	the	DET
ftr-459	666	25	proceeding	proceeding	NOUN
ftr-459	666	26	,	,	PUNCT
ftr-459	666	27	it	it	PRON
ftr-459	666	28	was	be	AUX
ftr-459	666	29	not	not	PART
ftr-459	666	30	entitled	entitle	VERB
ftr-459	666	31	to	to	PART
ftr-459	666	32	deference	deference	VERB
ftr-459	666	33	under	under	ADP
ftr-459	666	34	chevron	chevron	NOUN
ftr-459	666	35	because	because	SCONJ
ftr-459	666	36	a	a	DET
ftr-459	666	37	reasonable	reasonable	ADJ
ftr-459	666	38	interpretation	interpretation	NOUN
ftr-459	666	39	of	of	ADP
ftr-459	666	40	the	the	DET
ftr-459	666	41	statutory	statutory	ADJ
ftr-459	666	42	text	text	NOUN
ftr-459	666	43	would	would	AUX
ftr-459	666	44	limit	limit	VERB
ftr-459	666	45	"	"	PUNCT
ftr-459	666	46	personal	personal	ADJ
ftr-459	666	47	injury	injury	NOUN
ftr-459	666	48	"	"	PUNCT
ftr-459	666	49	to	to	PART
ftr-459	666	50	physical	physical	ADJ
ftr-459	666	51	or	or	CCONJ
ftr-459	666	52	mental	mental	ADJ
ftr-459	666	53	injuries	injury	NOUN
ftr-459	666	54	.	.	PUNCT
ftr-459	666	55	"	"	PUNCT
ftr-459	667	1	7	7	NUM
ftr-459	667	2	as	as	SCONJ
ftr-459	667	3	described	describe	VERB
ftr-459	667	4	below	below	ADV
ftr-459	667	5	,	,	PUNCT
ftr-459	667	6	two	two	NUM
ftr-459	667	7	recent	recent	ADJ
ftr-459	667	8	tax	tax	NOUN
ftr-459	667	9	court	court	NOUN
ftr-459	667	10	opinions	opinion	NOUN
ftr-459	667	11	citing	cite	VERB
ftr-459	667	12	chevron	chevron	NOUN
ftr-459	667	13	appear	appear	VERB
ftr-459	667	14	to	to	PART
ftr-459	667	15	adopt	adopt	VERB
ftr-459	667	16	the	the	DET
ftr-459	667	17	scalia	scalia	PROPN
ftr-459	667	18	approach	approach	NOUN
ftr-459	667	19	of	of	ADP
ftr-459	667	20	invalidating	invalidate	VERB
ftr-459	667	21	a	a	DET
ftr-459	667	22	regulation	regulation	NOUN
ftr-459	667	23	by	by	ADP
ftr-459	667	24	invoking	invoke	VERB
ftr-459	667	25	the	the	DET
ftr-459	667	26	plain	plain	ADJ
ftr-459	667	27	meaning	meaning	NOUN
ftr-459	667	28	of	of	ADP
ftr-459	667	29	the	the	DET
ftr-459	667	30	statute	statute	NOUN
ftr-459	667	31	.	.	PUNCT
ftr-459	668	1	d.	d.	PROPN
ftr-459	668	2	impact	impact	PROPN
ftr-459	668	3	of	of	ADP
ftr-459	668	4	chevron	chevron	NOUN
ftr-459	668	5	as	as	SCONJ
ftr-459	668	6	judge	judge	NOUN
ftr-459	668	7	tannenwald	tannenwald	NOUN
ftr-459	668	8	observes	observe	VERB
ftr-459	668	9	in	in	ADP
ftr-459	668	10	central	central	ADJ
ftr-459	668	11	pennshylvania	pennshylvania	NOUN
ftr-459	668	12	savings	saving	NOUN
ftr-459	668	13	,	,	PUNCT
ftr-459	668	14	"	"	PUNCT
ftr-459	668	15	chevron	chevron	NOUN
ftr-459	668	16	has	have	AUX
ftr-459	668	17	had	have	VERB
ftr-459	668	18	a	a	DET
ftr-459	668	19	checkered	checker	VERB
ftr-459	668	20	career	career	NOUN
ftr-459	668	21	in	in	ADP
ftr-459	668	22	the	the	DET
ftr-459	668	23	tax	tax	NOUN
ftr-459	668	24	arena	arena	NOUN
ftr-459	668	25	....	....	PUNCT
ftr-459	669	1	[	[	X
ftr-459	669	2	t]he	t]he	ADV
ftr-459	669	3	supreme	supreme	ADJ
ftr-459	669	4	court	court	NOUN
ftr-459	669	5	,	,	PUNCT
ftr-459	669	6	as	as	ADV
ftr-459	669	7	well	well	ADV
ftr-459	669	8	as	as	ADP
ftr-459	669	9	other	other	ADJ
ftr-459	669	10	courts	court	NOUN
ftr-459	669	11	,	,	PUNCT
ftr-459	669	12	has	have	AUX
ftr-459	669	13	been	be	AUX
ftr-459	669	14	inconsistent	inconsistent	ADJ
ftr-459	669	15	in	in	ADP
ftr-459	669	16	applying	apply	VERB
ftr-459	669	17	chevron	chevron	NOUN
ftr-459	669	18	and	and	CCONJ
ftr-459	669	19	national	national	ADJ
ftr-459	669	20	muffler	muffler	NOUN
ftr-459	669	21	,	,	PUNCT
ftr-459	669	22	often	often	ADV
ftr-459	669	23	ignoring	ignore	VERB
ftr-459	669	24	one	one	NUM
ftr-459	669	25	case	case	NOUN
ftr-459	669	26	and	and	CCONJ
ftr-459	669	27	relying	rely	VERB
ftr-459	669	28	on	on	ADP
ftr-459	669	29	the	the	DET
ftr-459	669	30	other	other	ADJ
ftr-459	669	31	.	.	PUNCT
ftr-459	670	1	"'3s	"'3s	PUNCT
ftr-459	671	1	nonetheless	nonetheless	ADV
ftr-459	671	2	,	,	PUNCT
ftr-459	671	3	the	the	DET
ftr-459	671	4	tax	tax	NOUN
ftr-459	671	5	court	court	NOUN
ftr-459	671	6	has	have	AUX
ftr-459	671	7	come	come	VERB
ftr-459	671	8	to	to	PART
ftr-459	671	9	cite	cite	VERB
ftr-459	671	10	chevron	chevron	NOUN
ftr-459	671	11	far	far	ADV
ftr-459	671	12	more	more	ADV
ftr-459	671	13	than	than	ADP
ftr-459	671	14	most	most	ADJ
ftr-459	671	15	of	of	ADP
ftr-459	671	16	the	the	DET
ftr-459	671	17	appellate	appellate	ADJ
ftr-459	671	18	courts	court	NOUN
ftr-459	671	19	in	in	ADP
ftr-459	671	20	reviewing	review	VERB
ftr-459	671	21	tax	tax	NOUN
ftr-459	671	22	regulations	regulation	NOUN
ftr-459	671	23	.	.	PUNCT
ftr-459	672	1	some	some	DET
ftr-459	672	2	appellate	appellate	ADJ
ftr-459	672	3	courts	court	NOUN
ftr-459	672	4	do	do	AUX
ftr-459	672	5	turn	turn	VERB
ftr-459	672	6	to	to	ADP
ftr-459	672	7	chevron	chevron	NOUN
ftr-459	672	8	when	when	SCONJ
ftr-459	672	9	reviewing	review	VERB
ftr-459	672	10	any	any	DET
ftr-459	672	11	tax	tax	NOUN
ftr-459	672	12	regulations	regulation	NOUN
ftr-459	672	13	,	,	PUNCT
ftr-459	672	14	whether	whether	SCONJ
ftr-459	672	15	the	the	DET
ftr-459	672	16	regulations	regulation	NOUN
ftr-459	672	17	are	be	AUX
ftr-459	672	18	interpretive	interpretive	ADJ
ftr-459	672	19	or	or	CCONJ
ftr-459	672	20	legislative	legislative	ADJ
ftr-459	672	21	.	.	PUNCT
ftr-459	673	1	the	the	DET
ftr-459	673	2	sixth	sixth	ADJ
ftr-459	673	3	circuit	circuit	NOUN
ftr-459	673	4	,	,	PUNCT
ftr-459	673	5	as	as	SCONJ
ftr-459	673	6	discussed	discuss	VERB
ftr-459	673	7	above	above	ADV
ftr-459	673	8	,	,	PUNCT
ftr-459	673	9	urged	urge	VERB
ftr-459	673	10	the	the	DET
ftr-459	673	11	tax	tax	NOUN
ftr-459	673	12	court	court	NOUN
ftr-459	673	13	to	to	PART
ftr-459	673	14	do	do	VERB
ftr-459	673	15	so	so	ADV
ftr-459	673	16	.	.	PUNCT
ftr-459	673	17	'	'	PUNCT
ftr-459	674	1	eighth	eighth	ADJ
ftr-459	674	2	circuit	circuit	NOUN
ftr-459	674	3	opinions	opinion	NOUN
ftr-459	674	4	,	,	PUNCT
ftr-459	674	5	beginning	begin	VERB
ftr-459	674	6	as	as	ADV
ftr-459	674	7	early	early	ADV
ftr-459	674	8	as	as	ADP
ftr-459	674	9	1993	1993	NUM
ftr-459	674	10	,	,	PUNCT
ftr-459	674	11	'	'	PUNCT
ftr-459	674	12	*	*	PUNCT
ftr-459	674	13	"	"	PUNCT
ftr-459	674	14	cite	cite	VERB
ftr-459	674	15	chevron	chevron	NOUN
ftr-459	674	16	for	for	ADP
ftr-459	674	17	review	review	NOUN
ftr-459	674	18	of	of	ADP
ftr-459	674	19	interpretive	interpretive	ADJ
ftr-459	674	20	regulations	regulation	NOUN
ftr-459	674	21	.	.	PUNCT
ftr-459	675	1	one	one	NUM
ftr-459	675	2	recent	recent	ADJ
ftr-459	675	3	eighth	eighth	ADJ
ftr-459	675	4	circuit	circuit	NOUN
ftr-459	675	5	opinion	opinion	NOUN
ftr-459	675	6	cites	cite	VERB
ftr-459	675	7	chevron	chevron	NOUN
ftr-459	675	8	along	along	ADP
ftr-459	675	9	with	with	ADP
ftr-459	675	10	137	137	NUM
ftr-459	675	11	.	.	PUNCT
ftr-459	676	1	504	504	NUM
ftr-459	676	2	u.s	u.s	PROPN
ftr-459	676	3	.	.	PROPN
ftr-459	676	4	at	at	ADP
ftr-459	676	5	242	242	NUM
ftr-459	676	6	-	-	SYM
ftr-459	676	7	43	43	NUM
ftr-459	676	8	.	.	PUNCT
ftr-459	677	1	he	he	PRON
ftr-459	677	2	argued	argue	VERB
ftr-459	677	3	that	that	SCONJ
ftr-459	677	4	limiting	limit	VERB
ftr-459	677	5	the	the	DET
ftr-459	677	6	term	term	NOUN
ftr-459	677	7	"	"	PUNCT
ftr-459	677	8	personal	personal	ADJ
ftr-459	677	9	injury	injury	NOUN
ftr-459	677	10	"	"	PUNCT
ftr-459	677	11	to	to	ADP
ftr-459	677	12	physical	physical	ADJ
ftr-459	677	13	injury	injury	NOUN
ftr-459	677	14	was	be	AUX
ftr-459	677	15	the	the	DET
ftr-459	677	16	"	"	PUNCT
ftr-459	677	17	more	more	ADV
ftr-459	677	18	normal	normal	ADJ
ftr-459	677	19	meaning	meaning	NOUN
ftr-459	677	20	"	"	PUNCT
ftr-459	677	21	of	of	ADP
ftr-459	677	22	the	the	DET
ftr-459	677	23	phrase	phrase	NOUN
ftr-459	677	24	and	and	CCONJ
ftr-459	677	25	that	that	SCONJ
ftr-459	677	26	its	its	PRON
ftr-459	677	27	pairing	pairing	NOUN
ftr-459	677	28	w	w	PROPN
ftr-459	677	29	ith	ith	PROPN
ftr-459	677	30	"	"	PUNCT
ftr-459	677	31	sickness	sickness	NOUN
ftr-459	677	32	"	"	PUNCT
ftr-459	677	33	in	in	ADP
ftr-459	677	34	the	the	DET
ftr-459	677	35	statutory	statutory	ADJ
ftr-459	677	36	provision	provision	NOUN
ftr-459	677	37	strongly	strongly	ADV
ftr-459	677	38	supported	support	VERB
ftr-459	677	39	the	the	DET
ftr-459	677	40	use	use	NOUN
ftr-459	677	41	of	of	ADP
ftr-459	677	42	the	the	DET
ftr-459	677	43	narrower	narrow	ADJ
ftr-459	677	44	meaning	meaning	NOUN
ftr-459	677	45	for	for	ADP
ftr-459	677	46	"	"	PUNCT
ftr-459	677	47	personal	personal	ADJ
ftr-459	677	48	injury	injury	NOUN
ftr-459	677	49	.	.	PUNCT
ftr-459	677	50	"	"	PUNCT
ftr-459	678	1	i	i	PRON
ftr-459	678	2	d.	d.	VERB
ftr-459	678	3	at	at	ADP
ftr-459	678	4	243	243	NUM
ftr-459	678	5	-	-	SYM
ftr-459	678	6	44	44	NUM
ftr-459	678	7	.	.	PUNCT
ftr-459	678	8	138	138	NUM
ftr-459	678	9	.	.	PUNCT
ftr-459	679	1	central	central	PROPN
ftr-459	679	2	pa	pa	PROPN
ftr-459	679	3	.	.	PROPN
ftr-459	680	1	say	say	PROPN
ftr-459	680	2	.	.	PUNCT
ftr-459	681	1	ass'n	ass'n	PROPN
ftr-459	681	2	v.	v.	PROPN
ftr-459	681	3	commissioner	commissioner	NOUN
ftr-459	681	4	.	.	PUNCT
ftr-459	682	1	104	104	NUM
ftr-459	682	2	t.c	t.c	PROPN
ftr-459	682	3	.	.	PROPN
ftr-459	682	4	384	384	NUM
ftr-459	682	5	,	,	PUNCT
ftr-459	682	6	391	391	NUM
ftr-459	682	7	-	-	SYM
ftr-459	682	8	92	92	NUM
ftr-459	682	9	(	(	PUNCT
ftr-459	682	10	1995	1995	NUM
ftr-459	682	11	)	)	PUNCT
ftr-459	682	12	.	.	PUNCT
ftr-459	683	1	as	as	SCONJ
ftr-459	683	2	professor	professor	NOUN
ftr-459	683	3	merrill	merrill	NOUN
ftr-459	683	4	has	have	AUX
ftr-459	683	5	demonstrated	demonstrate	VERB
ftr-459	683	6	,	,	PUNCT
ftr-459	683	7	however	however	ADV
ftr-459	683	8	,	,	PUNCT
ftr-459	683	9	chevron	chevron	PROPN
ftr-459	683	10	has	have	AUX
ftr-459	683	11	had	have	VERB
ftr-459	683	12	a	a	DET
ftr-459	683	13	checkered	checker	VERB
ftr-459	683	14	career	career	NOUN
ftr-459	683	15	in	in	ADP
ftr-459	683	16	general	general	ADJ
ftr-459	683	17	,	,	PUNCT
ftr-459	683	18	at	at	ADP
ftr-459	683	19	least	least	ADJ
ftr-459	683	20	in	in	ADP
ftr-459	683	21	the	the	DET
ftr-459	683	22	supreme	supreme	PROPN
ftr-459	683	23	court	court	PROPN
ftr-459	683	24	.	.	PUNCT
ftr-459	684	1	merrill	merrill	NOUN
ftr-459	684	2	,	,	PUNCT
ftr-459	684	3	judicial	judicial	ADJ
ftr-459	684	4	deference	deference	NOUN
ftr-459	684	5	,	,	PUNCT
ftr-459	684	6	supra	supra	PROPN
ftr-459	684	7	note	note	PROPN
ftr-459	684	8	4	4	NUM
ftr-459	684	9	;	;	PUNCT
ftr-459	684	10	merrill	merrill	NOUN
ftr-459	684	11	,	,	PUNCT
ftr-459	684	12	textualism	textualism	NOUN
ftr-459	684	13	,	,	PUNCT
ftr-459	684	14	supra	supra	NOUN
ftr-459	684	15	note	note	NOUN
ftr-459	684	16	4	4	NUM
ftr-459	684	17	.	.	PUNCT
ftr-459	685	1	some	some	DET
ftr-459	685	2	studies	study	NOUN
ftr-459	685	3	have	have	AUX
ftr-459	685	4	found	find	VERB
ftr-459	685	5	that	that	SCONJ
ftr-459	685	6	chevron	chevron	NOUN
ftr-459	685	7	signaled	signal	VERB
ftr-459	685	8	to	to	PART
ftr-459	685	9	lower	lower	VERB
ftr-459	685	10	courts	court	NOUN
ftr-459	685	11	the	the	DET
ftr-459	685	12	supreme	supreme	PROPN
ftr-459	685	13	court	court	PROPN
ftr-459	685	14	's	's	PART
ftr-459	685	15	desire	desire	NOUN
ftr-459	685	16	to	to	PART
ftr-459	685	17	allow	allow	VERB
ftr-459	685	18	greater	great	ADJ
ftr-459	685	19	agency	agency	NOUN
ftr-459	685	20	discretion	discretion	NOUN
ftr-459	685	21	.	.	PUNCT
ftr-459	686	1	see	see	VERB
ftr-459	686	2	cohen	cohen	PROPN
ftr-459	686	3	&	&	CCONJ
ftr-459	686	4	spitzer	spitzer	PROPN
ftr-459	686	5	.	.	PUNCT
ftr-459	687	1	supra	supra	PROPN
ftr-459	687	2	note	note	PROPN
ftr-459	687	3	4	4	NUM
ftr-459	687	4	.	.	PUNCT
ftr-459	688	1	at	at	ADP
ftr-459	688	2	65	65	NUM
ftr-459	688	3	,	,	PUNCT
ftr-459	688	4	105	105	NUM
ftr-459	688	5	;	;	PUNCT
ftr-459	688	6	schuck	schuck	PROPN
ftr-459	688	7	&	&	CCONJ
ftr-459	688	8	elliott	elliott	PROPN
ftr-459	688	9	,	,	PUNCT
ftr-459	688	10	supra	supra	PROPN
ftr-459	688	11	note	note	PROPN
ftr-459	688	12	4	4	NUM
ftr-459	688	13	,	,	PUNCT
ftr-459	688	14	at	at	ADP
ftr-459	688	15	1029	1029	NUM
ftr-459	688	16	-	-	SYM
ftr-459	688	17	41	41	NUM
ftr-459	688	18	(	(	PUNCT
ftr-459	688	19	noting	note	VERB
ftr-459	688	20	initial	initial	ADJ
ftr-459	688	21	effect	effect	NOUN
ftr-459	688	22	of	of	ADP
ftr-459	688	23	increasing	increase	VERB
ftr-459	688	24	deference	deference	NOUN
ftr-459	688	25	,	,	PUNCT
ftr-459	688	26	which	which	PRON
ftr-459	688	27	has	have	AUX
ftr-459	688	28	since	since	SCONJ
ftr-459	688	29	weakened	weaken	VERB
ftr-459	688	30	)	)	PUNCT
ftr-459	688	31	.	.	PUNCT
ftr-459	689	1	139	139	NUM
ftr-459	689	2	.	.	PUNCT
ftr-459	690	1	the	the	DET
ftr-459	690	2	court	court	NOUN
ftr-459	690	3	of	of	ADP
ftr-459	690	4	appeals	appeal	NOUN
ftr-459	690	5	for	for	ADP
ftr-459	690	6	the	the	DET
ftr-459	690	7	federal	federal	ADJ
ftr-459	690	8	circuit	circuit	NOUN
ftr-459	690	9	and	and	CCONJ
ftr-459	690	10	the	the	DET
ftr-459	690	11	united	united	PROPN
ftr-459	690	12	states	states	PROPN
ftr-459	690	13	court	court	PROPN
ftr-459	690	14	of	of	ADP
ftr-459	690	15	federal	federal	ADJ
ftr-459	690	16	claims	claim	NOUN
ftr-459	690	17	also	also	ADV
ftr-459	690	18	have	have	AUX
ftr-459	690	19	construed	construe	VERB
ftr-459	690	20	chevron	chevron	NOUN
ftr-459	690	21	to	to	PART
ftr-459	690	22	increase	increase	VERB
ftr-459	690	23	deference	deference	NOUN
ftr-459	690	24	for	for	ADP
ftr-459	690	25	interpretive	interpretive	ADJ
ftr-459	690	26	regulations	regulation	NOUN
ftr-459	690	27	.	.	PUNCT
ftr-459	691	1	see	see	VERB
ftr-459	691	2	lima	lima	PROPN
ftr-459	691	3	surgical	surgical	PROPN
ftr-459	691	4	assocs	assocs	PROPN
ftr-459	691	5	.	.	PROPN
ftr-459	691	6	inc	inc	PROPN
ftr-459	691	7	.	.	PROPN
ftr-459	692	1	v.	v.	PROPN
ftr-459	692	2	united	united	PROPN
ftr-459	692	3	states	states	PROPN
ftr-459	692	4	,	,	PUNCT
ftr-459	692	5	944	944	NUM
ftr-459	692	6	f.2d	f.2d	NOUN
ftr-459	692	7	885	885	NUM
ftr-459	692	8	,	,	PUNCT
ftr-459	692	9	888	888	NUM
ftr-459	692	10	(	(	PUNCT
ftr-459	692	11	fed	fed	PROPN
ftr-459	692	12	.	.	PUNCT
ftr-459	692	13	cir	cir	PROPN
ftr-459	692	14	.	.	PUNCT
ftr-459	693	1	199	199	NUM
ftr-459	693	2	1	1	NUM
ftr-459	693	3	)	)	PUNCT
ftr-459	693	4	.	.	PUNCT
ftr-459	694	1	in	in	ADP
ftr-459	694	2	unisys	unisys	PROPN
ftr-459	694	3	corp	corp	PROPN
ftr-459	694	4	.	.	PROPN
ftr-459	695	1	v.	v.	PROPN
ftr-459	695	2	united	united	PROPN
ftr-459	695	3	states	states	PROPN
ftr-459	695	4	,	,	PUNCT
ftr-459	695	5	30	30	NUM
ftr-459	695	6	fed	feed	VERB
ftr-459	695	7	.	.	PUNCT
ftr-459	696	1	ci	ci	PROPN
ftr-459	696	2	.	.	PROPN
ftr-459	696	3	552	552	NUM
ftr-459	696	4	,	,	PUNCT
ftr-459	696	5	565	565	NUM
ftr-459	696	6	(	(	PUNCT
ftr-459	696	7	1994	1994	NUM
ftr-459	696	8	)	)	PUNCT
ftr-459	696	9	,	,	PUNCT
ftr-459	696	10	the	the	DET
ftr-459	696	11	claims	claim	NOUN
ftr-459	696	12	court	court	NOUN
ftr-459	696	13	concluded	conclude	VERB
ftr-459	696	14	that	that	SCONJ
ftr-459	696	15	under	under	ADP
ftr-459	696	16	chevron	chevron	NOUN
ftr-459	696	17	an	an	DET
ftr-459	696	18	interpretive	interpretive	ADJ
ftr-459	696	19	regulation	regulation	NOUN
ftr-459	696	20	was	be	AUX
ftr-459	696	21	entitled	entitle	VERB
ftr-459	696	22	not	not	PART
ftr-459	696	23	simply	simply	ADV
ftr-459	696	24	"	"	PUNCT
ftr-459	696	25	to	to	PART
ftr-459	696	26	deference	deference	VERB
ftr-459	696	27	but	but	CCONJ
ftr-459	696	28	to	to	ADP
ftr-459	696	29	controlling	control	VERB
ftr-459	696	30	weight	weight	NOUN
ftr-459	696	31	.	.	PUNCT
ftr-459	696	32	"	"	PUNCT
ftr-459	697	1	140	140	NUM
ftr-459	697	2	.	.	PUNCT
ftr-459	697	3	see	see	VERB
ftr-459	697	4	hefti	hefti	PROPN
ftr-459	697	5	v.	v.	PROPN
ftr-459	697	6	commissioner	commissioner	NOUN
ftr-459	697	7	,	,	PUNCT
ftr-459	697	8	983	983	NUM
ftr-459	697	9	f.2d	f.2d	NUM
ftr-459	697	10	868	868	NUM
ftr-459	697	11	,	,	PUNCT
ftr-459	697	12	871	871	NUM
ftr-459	697	13	(	(	PUNCT
ftr-459	697	14	8th	8th	ADJ
ftr-459	697	15	cir	cir	NOUN
ftr-459	697	16	.	.	PUNCT
ftr-459	697	17	1993	1993	NUM
ftr-459	697	18	)	)	PUNCT
ftr-459	697	19	.	.	PUNCT
ftr-459	698	1	see	see	VERB
ftr-459	698	2	also	also	ADV
ftr-459	698	3	norwest	norwest	PROPN
ftr-459	698	4	corp	corp	PROPN
ftr-459	698	5	.	.	PROPN
ftr-459	699	1	v.	v.	PROPN
ftr-459	699	2	commissioner	commissioner	PROPN
ftr-459	699	3	,	,	PUNCT
ftr-459	699	4	69	69	NUM
ftr-459	699	5	f.3d	f.3d	NUM
ftr-459	699	6	1404	1404	NUM
ftr-459	699	7	(	(	PUNCT
ftr-459	699	8	citing	cite	VERB
ftr-459	699	9	chevron	chevron	NOUN
ftr-459	699	10	along	along	ADP
ftr-459	699	11	with	with	ADP
ftr-459	699	12	national	national	ADJ
ftr-459	699	13	muffler	muffler	NOUN
ftr-459	699	14	for	for	ADP
ftr-459	699	15	the	the	DET
ftr-459	699	16	proposition	proposition	NOUN
ftr-459	699	17	that	that	SCONJ
ftr-459	699	18	the	the	DET
ftr-459	699	19	commissioner	commissioner	NOUN
ftr-459	699	20	's	's	PART
ftr-459	699	21	interpretations	interpretation	NOUN
ftr-459	699	22	are	be	AUX
ftr-459	699	23	entitled	entitle	VERB
ftr-459	699	24	to	to	ADP
ftr-459	699	25	"	"	PUNCT
ftr-459	699	26	substantial	substantial	ADJ
ftr-459	699	27	deference	deference	NOUN
ftr-459	699	28	"	"	PUNCT
ftr-459	699	29	)	)	PUNCT
ftr-459	699	30	.	.	PUNCT
ftr-459	700	1	1996	1996	NUM
ftr-459	700	2	]	]	PUNCT
ftr-459	700	3	florida	florida	PROPN
ftr-459	700	4	tax	tax	PROPN
ftr-459	700	5	review	review	NOUN
ftr-459	700	6	national	national	ADJ
ftr-459	700	7	muffler	muffler	NOUN
ftr-459	700	8	as	as	ADP
ftr-459	700	9	a	a	DET
ftr-459	700	10	justification	justification	NOUN
ftr-459	700	11	for	for	ADP
ftr-459	700	12	a	a	DET
ftr-459	700	13	lengthy	lengthy	ADJ
ftr-459	700	14	discussion	discussion	NOUN
ftr-459	700	15	of	of	ADP
ftr-459	700	16	legislative	legislative	ADJ
ftr-459	700	17	history	history	NOUN
ftr-459	700	18	;	;	PUNCT
ftr-459	700	19	'	'	PUNCT
ftr-459	700	20	4	4	NUM
ftr-459	700	21	'	'	PUNCT
ftr-459	700	22	another	another	PRON
ftr-459	700	23	cites	cite	VERB
ftr-459	700	24	chevron	chevron	NOUN
ftr-459	700	25	for	for	ADP
ftr-459	700	26	the	the	DET
ftr-459	700	27	proposition	proposition	NOUN
ftr-459	700	28	that	that	SCONJ
ftr-459	700	29	if	if	SCONJ
ftr-459	700	30	the	the	DET
ftr-459	700	31	statutory	statutory	ADJ
ftr-459	700	32	language	language	NOUN
ftr-459	700	33	is	be	AUX
ftr-459	700	34	clear	clear	ADJ
ftr-459	700	35	,	,	PUNCT
ftr-459	700	36	legislative	legislative	ADJ
ftr-459	700	37	history	history	NOUN
ftr-459	700	38	has	have	AUX
ftr-459	700	39	no	no	DET
ftr-459	700	40	role	role	NOUN
ftr-459	700	41	in	in	ADP
ftr-459	700	42	the	the	DET
ftr-459	700	43	analysis	analysis	NOUN
ftr-459	700	44	.	.	PUNCT
ftr-459	701	1	42	42	NUM
ftr-459	701	2	both	both	PRON
ftr-459	701	3	of	of	ADP
ftr-459	701	4	these	these	DET
ftr-459	701	5	opinions	opinion	NOUN
ftr-459	701	6	rely	rely	VERB
ftr-459	701	7	on	on	ADP
ftr-459	701	8	chevron	chevron	NOUN
ftr-459	701	9	,	,	PUNCT
ftr-459	701	10	but	but	CCONJ
ftr-459	701	11	the	the	DET
ftr-459	701	12	first	first	ADJ
ftr-459	701	13	looks	look	VERB
ftr-459	701	14	to	to	ADP
ftr-459	701	15	the	the	DET
ftr-459	701	16	original	original	ADJ
ftr-459	701	17	chevron	chevron	NOUN
ftr-459	701	18	under	under	ADP
ftr-459	701	19	which	which	PRON
ftr-459	701	20	the	the	DET
ftr-459	701	21	reviewing	reviewing	NOUN
ftr-459	701	22	court	court	NOUN
ftr-459	701	23	is	be	AUX
ftr-459	701	24	to	to	PART
ftr-459	701	25	look	look	VERB
ftr-459	701	26	to	to	ADP
ftr-459	701	27	legislative	legislative	ADJ
ftr-459	701	28	history	history	NOUN
ftr-459	701	29	to	to	PART
ftr-459	701	30	see	see	VERB
ftr-459	701	31	whether	whether	SCONJ
ftr-459	701	32	congress	congress	PROPN
ftr-459	701	33	had	have	AUX
ftr-459	701	34	spoken	speak	VERB
ftr-459	701	35	to	to	ADP
ftr-459	701	36	the	the	DET
ftr-459	701	37	issue	issue	NOUN
ftr-459	701	38	,	,	PUNCT
ftr-459	701	39	and	and	CCONJ
ftr-459	701	40	the	the	DET
ftr-459	701	41	second	second	ADJ
ftr-459	701	42	to	to	ADP
ftr-459	701	43	the	the	DET
ftr-459	701	44	reformulated	reformulate	VERB
ftr-459	701	45	chevron	chevron	NOUN
ftr-459	701	46	under	under	ADP
ftr-459	701	47	which	which	PRON
ftr-459	701	48	in	in	ADP
ftr-459	701	49	which	which	PRON
ftr-459	701	50	the	the	DET
ftr-459	701	51	reviewing	reviewing	NOUN
ftr-459	701	52	court	court	NOUN
ftr-459	701	53	judges	judge	NOUN
ftr-459	701	54	plain	plain	ADJ
ftr-459	701	55	meaning	meaning	NOUN
ftr-459	701	56	without	without	ADP
ftr-459	701	57	recourse	recourse	NOUN
ftr-459	701	58	to	to	ADP
ftr-459	701	59	legislative	legislative	ADJ
ftr-459	701	60	history	history	NOUN
ftr-459	701	61	.	.	PUNCT
ftr-459	702	1	however	however	ADV
ftr-459	702	2	,	,	PUNCT
ftr-459	702	3	most	most	ADJ
ftr-459	702	4	appellate	appellate	ADJ
ftr-459	702	5	courts	court	NOUN
ftr-459	702	6	reviewing	review	VERB
ftr-459	702	7	interpretive	interpretive	ADJ
ftr-459	702	8	tax	tax	NOUN
ftr-459	702	9	regulations	regulation	NOUN
ftr-459	702	10	do	do	AUX
ftr-459	702	11	not	not	PART
ftr-459	702	12	rely	rely	VERB
ftr-459	702	13	on	on	ADP
ftr-459	702	14	chevron	chevron	NOUN
ftr-459	702	15	.	.	PUNCT
ftr-459	703	1	as	as	SCONJ
ftr-459	703	2	discussed	discuss	VERB
ftr-459	703	3	above	above	ADV
ftr-459	703	4	,	,	PUNCT
ftr-459	703	5	the	the	DET
ftr-459	703	6	seventh	seventh	ADJ
ftr-459	703	7	and	and	CCONJ
ftr-459	703	8	ninth	ninth	ADJ
ftr-459	703	9	circuits	circuit	NOUN
ftr-459	703	10	question	question	VERB
ftr-459	703	11	the	the	DET
ftr-459	703	12	applicability	applicability	NOUN
ftr-459	703	13	of	of	ADP
ftr-459	703	14	chevron	chevron	NOUN
ftr-459	703	15	to	to	ADP
ftr-459	703	16	interpretive	interpretive	ADJ
ftr-459	703	17	tax	tax	NOUN
ftr-459	703	18	regulations	regulation	NOUN
ftr-459	703	19	.	.	PUNCT
ftr-459	704	1	similarly	similarly	ADV
ftr-459	704	2	,	,	PUNCT
ftr-459	704	3	in	in	ADP
ftr-459	704	4	nalle	nalle	PROPN
ftr-459	704	5	v.	v.	CCONJ
ftr-459	704	6	commissioner,43	commissioner,43	VERB
ftr-459	704	7	the	the	DET
ftr-459	704	8	fifth	fifth	ADJ
ftr-459	704	9	circuit	circuit	NOUN
ftr-459	704	10	wrote	write	VERB
ftr-459	704	11	that	that	SCONJ
ftr-459	704	12	despite	despite	SCONJ
ftr-459	704	13	the	the	DET
ftr-459	704	14	inconclusiveness	inconclusiveness	NOUN
ftr-459	704	15	of	of	ADP
ftr-459	704	16	the	the	DET
ftr-459	704	17	legislative	legislative	ADJ
ftr-459	704	18	history	history	NOUN
ftr-459	704	19	,	,	PUNCT
ftr-459	704	20	it	it	PRON
ftr-459	704	21	would	would	AUX
ftr-459	704	22	have	have	AUX
ftr-459	704	23	deferred	defer	VERB
ftr-459	704	24	to	to	ADP
ftr-459	704	25	the	the	DET
ftr-459	704	26	treasury	treasury	NOUN
ftr-459	704	27	's	's	PART
ftr-459	704	28	interpretation	interpretation	NOUN
ftr-459	704	29	if	if	SCONJ
ftr-459	704	30	the	the	DET
ftr-459	704	31	regulation	regulation	NOUN
ftr-459	704	32	at	at	ADP
ftr-459	704	33	issue	issue	NOUN
ftr-459	704	34	had	have	AUX
ftr-459	704	35	been	be	AUX
ftr-459	704	36	legislative	legislative	ADJ
ftr-459	704	37	,	,	PUNCT
ftr-459	704	38	as	as	ADP
ftr-459	704	39	in	in	ADP
ftr-459	704	40	chevron	chevron	NOUN
ftr-459	704	41	.	.	PUNCT
ftr-459	705	1	'44	'44	PROPN
ftr-459	705	2	the	the	DET
ftr-459	705	3	regulation	regulation	NOUN
ftr-459	705	4	was	be	AUX
ftr-459	705	5	interpretive	interpretive	ADJ
ftr-459	705	6	,	,	PUNCT
ftr-459	705	7	however	however	ADV
ftr-459	705	8	,	,	PUNCT
ftr-459	705	9	and	and	CCONJ
ftr-459	705	10	the	the	DET
ftr-459	705	11	court	court	NOUN
ftr-459	705	12	,	,	PUNCT
ftr-459	705	13	relying	rely	VERB
ftr-459	705	14	on	on	ADP
ftr-459	705	15	national	national	ADJ
ftr-459	705	16	muffler	muffler	NOUN
ftr-459	705	17	,	,	PUNCT
ftr-459	705	18	concluded	conclude	VERB
ftr-459	705	19	that	that	SCONJ
ftr-459	705	20	the	the	DET
ftr-459	705	21	regulation	regulation	NOUN
ftr-459	705	22	was	be	AUX
ftr-459	705	23	not	not	PART
ftr-459	705	24	due	due	ADJ
ftr-459	705	25	as	as	ADV
ftr-459	705	26	much	much	ADJ
ftr-459	705	27	deference	deference	NOUN
ftr-459	705	28	.	.	PUNCT
ftr-459	706	1	the	the	DET
ftr-459	706	2	court	court	NOUN
ftr-459	706	3	invalidated	invalidate	VERB
ftr-459	706	4	it	it	PRON
ftr-459	706	5	as	as	ADP
ftr-459	706	6	inconsistent	inconsistent	ADJ
ftr-459	706	7	with	with	ADP
ftr-459	706	8	the	the	DET
ftr-459	706	9	statute	statute	NOUN
ftr-459	706	10	.	.	PUNCT
ftr-459	707	1	45	45	NUM
ftr-459	707	2	the	the	DET
ftr-459	707	3	third	third	ADJ
ftr-459	707	4	circuit	circuit	NOUN
ftr-459	707	5	in	in	ADP
ftr-459	707	6	e.l	e.l	PROPN
ftr-459	707	7	du	du	PROPN
ftr-459	707	8	pont	pont	PROPN
ftr-459	707	9	de	de	PROPN
ftr-459	707	10	nemours	nemours	PROPN
ftr-459	707	11	&	&	CCONJ
ftr-459	707	12	co.	co.	PROPN
ftr-459	707	13	v.	v.	CCONJ
ftr-459	707	14	commissioner,46	commissioner,46	PROPN
ftr-459	707	15	finessed	finesse	VERB
ftr-459	707	16	the	the	DET
ftr-459	707	17	question	question	NOUN
ftr-459	707	18	of	of	ADP
ftr-459	707	19	whether	whether	SCONJ
ftr-459	707	20	chevron	chevron	NOUN
ftr-459	707	21	applies	apply	VERB
ftr-459	707	22	to	to	ADP
ftr-459	707	23	interpretive	interpretive	ADJ
ftr-459	707	24	tax	tax	NOUN
ftr-459	707	25	regulations	regulation	NOUN
ftr-459	707	26	.	.	PUNCT
ftr-459	708	1	it	it	PRON
ftr-459	708	2	began	begin	VERB
ftr-459	708	3	with	with	ADP
ftr-459	708	4	a	a	DET
ftr-459	708	5	discussion	discussion	NOUN
ftr-459	708	6	of	of	ADP
ftr-459	708	7	the	the	DET
ftr-459	708	8	deference	deference	NOUN
ftr-459	708	9	due	due	ADP
ftr-459	708	10	a	a	DET
ftr-459	708	11	legislative	legislative	ADJ
ftr-459	708	12	regulation	regulation	NOUN
ftr-459	708	13	under	under	ADP
ftr-459	708	14	chevron	chevron	NOUN
ftr-459	708	15	,	,	PUNCT
ftr-459	708	16	47	47	NUM
ftr-459	708	17	but	but	CCONJ
ftr-459	708	18	commented	comment	VERB
ftr-459	708	19	that	that	SCONJ
ftr-459	708	20	even	even	ADV
ftr-459	708	21	interpretive	interpretive	ADJ
ftr-459	708	22	regulations	regulation	NOUN
ftr-459	708	23	are	be	AUX
ftr-459	708	24	entitled	entitle	VERB
ftr-459	708	25	to	to	ADP
ftr-459	708	26	broad	broad	ADJ
ftr-459	708	27	deference	deference	NOUN
ftr-459	708	28	under	under	ADP
ftr-459	708	29	cottage	cottage	NOUN
ftr-459	708	30	savings	saving	NOUN
ftr-459	708	31	and	and	CCONJ
ftr-459	708	32	national	national	ADJ
ftr-459	708	33	muffler.14	muffler.14	PROPN
ftr-459	708	34	other	other	ADJ
ftr-459	708	35	appellate	appellate	ADJ
ftr-459	708	36	opinions	opinion	NOUN
ftr-459	708	37	,	,	PUNCT
ftr-459	708	38	both	both	CCONJ
ftr-459	708	39	those	those	PRON
ftr-459	708	40	reviewing	review	VERB
ftr-459	708	41	interpretive	interpretive	ADJ
ftr-459	708	42	and	and	CCONJ
ftr-459	708	43	those	those	PRON
ftr-459	708	44	reviewing	review	VERB
ftr-459	708	45	legislative	legislative	ADJ
ftr-459	708	46	regulations	regulation	NOUN
ftr-459	708	47	,	,	PUNCT
ftr-459	708	48	do	do	AUX
ftr-459	708	49	not	not	PART
ftr-459	708	50	cite	cite	VERB
ftr-459	708	51	chevron	chevron	NOUN
ftr-459	708	52	at	at	ADV
ftr-459	708	53	all	all	ADV
ftr-459	708	54	.	.	PUNCT
ftr-459	709	1	14	14	NUM
ftr-459	709	2	141	141	NUM
ftr-459	709	3	.	.	PUNCT
ftr-459	710	1	miller	miller	PROPN
ftr-459	710	2	v.	v.	PROPN
ftr-459	710	3	united	united	PROPN
ftr-459	710	4	states	states	PROPN
ftr-459	710	5	,	,	PUNCT
ftr-459	710	6	65	65	NUM
ftr-459	710	7	f.3d	f.3d	NUM
ftr-459	710	8	687	687	NUM
ftr-459	710	9	(	(	PUNCT
ftr-459	710	10	8th	8th	ADJ
ftr-459	710	11	cir	cir	NOUN
ftr-459	710	12	.	.	PROPN
ftr-459	710	13	1995	1995	NUM
ftr-459	710	14	)	)	PUNCT
ftr-459	710	15	.	.	PUNCT
ftr-459	711	1	142	142	NUM
ftr-459	711	2	.	.	PUNCT
ftr-459	712	1	western	western	ADJ
ftr-459	712	2	nat'l	nat'l	PROPN
ftr-459	712	3	mut	mut	PROPN
ftr-459	712	4	.	.	PUNCT
ftr-459	713	1	ins	ins	PROPN
ftr-459	713	2	.	.	PUNCT
ftr-459	713	3	co.	co.	PROPN
ftr-459	714	1	v.	v.	PROPN
ftr-459	714	2	commissioner	commissioner	PROPN
ftr-459	714	3	,	,	PUNCT
ftr-459	714	4	65	65	NUM
ftr-459	714	5	f.3d	f.3d	NUM
ftr-459	714	6	90	90	NUM
ftr-459	714	7	,	,	PUNCT
ftr-459	714	8	93	93	NUM
ftr-459	714	9	(	(	PUNCT
ftr-459	714	10	8th	8th	ADJ
ftr-459	714	11	cir	cir	NOUN
ftr-459	714	12	.	.	PROPN
ftr-459	714	13	1995	1995	NUM
ftr-459	714	14	)	)	PUNCT
ftr-459	714	15	.	.	PUNCT
ftr-459	715	1	yet	yet	CCONJ
ftr-459	715	2	another	another	DET
ftr-459	715	3	recent	recent	ADJ
ftr-459	715	4	eighth	eighth	ADJ
ftr-459	715	5	circuit	circuit	NOUN
ftr-459	715	6	opinion	opinion	NOUN
ftr-459	715	7	upheld	uphold	VERB
ftr-459	715	8	an	an	DET
ftr-459	715	9	interpretive	interpretive	ADJ
ftr-459	715	10	regulation	regulation	NOUN
ftr-459	715	11	without	without	ADP
ftr-459	715	12	citing	cite	VERB
ftr-459	715	13	chevron	chevron	NOUN
ftr-459	715	14	at	at	ADV
ftr-459	715	15	all	all	ADV
ftr-459	715	16	.	.	PUNCT
ftr-459	716	1	american	american	ADJ
ftr-459	716	2	mutual	mutual	ADJ
ftr-459	716	3	life	life	PROPN
ftr-459	716	4	insurance	insurance	PROPN
ftr-459	716	5	co.	co.	PROPN
ftr-459	716	6	v.	v.	PROPN
ftr-459	716	7	united	united	PROPN
ftr-459	716	8	states	states	PROPN
ftr-459	716	9	,	,	PUNCT
ftr-459	716	10	43	43	NUM
ftr-459	716	11	f.3d	f.3d	NUM
ftr-459	716	12	1172	1172	NUM
ftr-459	716	13	(	(	PUNCT
ftr-459	716	14	8th	8th	ADJ
ftr-459	716	15	cir	cir	NOUN
ftr-459	716	16	.	.	PROPN
ftr-459	716	17	1994	1994	NUM
ftr-459	716	18	)	)	PUNCT
ftr-459	716	19	;	;	PUNCT
ftr-459	716	20	see	see	VERB
ftr-459	716	21	also	also	ADV
ftr-459	716	22	meegan	meegan	PROPN
ftr-459	716	23	m.	m.	NOUN
ftr-459	716	24	reilly	reilly	PROPN
ftr-459	716	25	,	,	PUNCT
ftr-459	716	26	irs	irs	PROPN
ftr-459	716	27	tries	try	VERB
ftr-459	716	28	to	to	PART
ftr-459	716	29	stem	stem	VERB
ftr-459	716	30	courts	court	NOUN
ftr-459	716	31	'	'	PART
ftr-459	716	32	distaste	distaste	NOUN
ftr-459	716	33	for	for	ADP
ftr-459	716	34	legislative	legislative	ADJ
ftr-459	716	35	history	history	NOUN
ftr-459	716	36	,	,	PUNCT
ftr-459	716	37	69	69	NUM
ftr-459	716	38	tax	tax	NOUN
ftr-459	716	39	notes	note	NOUN
ftr-459	716	40	1179	1179	NUM
ftr-459	716	41	(	(	PUNCT
ftr-459	716	42	dec	dec	PROPN
ftr-459	716	43	.	.	PROPN
ftr-459	716	44	4	4	NUM
ftr-459	716	45	,	,	PUNCT
ftr-459	716	46	1995	1995	NUM
ftr-459	716	47	)	)	PUNCT
ftr-459	716	48	.	.	PUNCT
ftr-459	717	1	143	143	NUM
ftr-459	717	2	.	.	PUNCT
ftr-459	717	3	997	997	NUM
ftr-459	717	4	f.2d	f.2d	NOUN
ftr-459	717	5	1134	1134	NUM
ftr-459	717	6	(	(	PUNCT
ftr-459	717	7	5th	5th	ADJ
ftr-459	717	8	cir	cir	NOUN
ftr-459	717	9	.	.	PUNCT
ftr-459	717	10	1993	1993	NUM
ftr-459	717	11	)	)	PUNCT
ftr-459	717	12	.	.	PUNCT
ftr-459	718	1	144	144	NUM
ftr-459	718	2	.	.	PUNCT
ftr-459	719	1	i	i	PRON
ftr-459	719	2	d.	d.	PROPN
ftr-459	719	3	at	at	ADP
ftr-459	719	4	1138	1138	NUM
ftr-459	719	5	.	.	PUNCT
ftr-459	720	1	145	145	NUM
ftr-459	720	2	.	.	PUNCT
ftr-459	721	1	i	i	PRON
ftr-459	721	2	d.	d.	PROPN
ftr-459	721	3	at	at	ADP
ftr-459	721	4	1138	1138	NUM
ftr-459	721	5	-	-	SYM
ftr-459	721	6	39	39	NUM
ftr-459	721	7	.	.	PUNCT
ftr-459	722	1	see	see	VERB
ftr-459	722	2	supra	supra	PROPN
ftr-459	722	3	note	note	PROPN
ftr-459	722	4	78	78	NUM
ftr-459	722	5	.	.	PUNCT
ftr-459	723	1	146	146	NUM
ftr-459	723	2	.	.	PUNCT
ftr-459	724	1	41	41	NUM
ftr-459	724	2	f.3d	f.3d	NUM
ftr-459	724	3	130	130	NUM
ftr-459	724	4	(	(	PUNCT
ftr-459	724	5	3d	3d	PROPN
ftr-459	724	6	cir	cir	NOUN
ftr-459	724	7	.	.	PROPN
ftr-459	724	8	1994	1994	NUM
ftr-459	724	9	)	)	PUNCT
ftr-459	724	10	.	.	PUNCT
ftr-459	725	1	147	147	NUM
ftr-459	725	2	.	.	PUNCT
ftr-459	726	1	i	i	PRON
ftr-459	726	2	d.	d.	PROPN
ftr-459	726	3	at	at	ADP
ftr-459	726	4	135	135	NUM
ftr-459	726	5	.	.	PUNCT
ftr-459	726	6	148	148	NUM
ftr-459	726	7	.	.	PUNCT
ftr-459	727	1	i	i	PRON
ftr-459	727	2	d.	d.	PROPN
ftr-459	727	3	at	at	ADP
ftr-459	727	4	135	135	NUM
ftr-459	727	5	-	-	SYM
ftr-459	727	6	36	36	NUM
ftr-459	727	7	.	.	PUNCT
ftr-459	728	1	the	the	DET
ftr-459	728	2	court	court	NOUN
ftr-459	728	3	concluded	conclude	VERB
ftr-459	728	4	that	that	SCONJ
ftr-459	728	5	the	the	DET
ftr-459	728	6	regulation	regulation	NOUN
ftr-459	728	7	before	before	SCONJ
ftr-459	728	8	it	it	PRON
ftr-459	728	9	was	be	AUX
ftr-459	728	10	legislative	legislative	ADJ
ftr-459	728	11	and	and	CCONJ
ftr-459	728	12	upheld	uphold	VERB
ftr-459	728	13	the	the	DET
ftr-459	728	14	regulation	regulation	NOUN
ftr-459	728	15	.	.	PUNCT
ftr-459	729	1	i	i	PRON
ftr-459	729	2	d.	d.	PROPN
ftr-459	729	3	at	at	ADP
ftr-459	729	4	135	135	NUM
ftr-459	729	5	,	,	PUNCT
ftr-459	729	6	140	140	NUM
ftr-459	729	7	.	.	NOUN
ftr-459	729	8	149	149	NUM
ftr-459	729	9	.	.	PUNCT
ftr-459	730	1	see	see	VERB
ftr-459	730	2	archer	archer	PROPN
ftr-459	730	3	-	-	PUNCT
ftr-459	730	4	daniels	daniels	PROPN
ftr-459	730	5	-	-	PUNCT
ftr-459	730	6	midland	midland	PROPN
ftr-459	730	7	co.	co.	PROPN
ftr-459	730	8	v.	v.	PROPN
ftr-459	730	9	united	united	PROPN
ftr-459	730	10	states	states	PROPN
ftr-459	730	11	,	,	PUNCT
ftr-459	730	12	37	37	NUM
ftr-459	730	13	f.3d	f.3d	NUM
ftr-459	730	14	321	321	NUM
ftr-459	730	15	(	(	PUNCT
ftr-459	730	16	7th	7th	ADJ
ftr-459	730	17	cir	cir	NOUN
ftr-459	730	18	.	.	PROPN
ftr-459	730	19	1994	1994	NUM
ftr-459	730	20	)	)	PUNCT
ftr-459	730	21	;	;	PUNCT
ftr-459	730	22	st	st	PROPN
ftr-459	730	23	.	.	PROPN
ftr-459	730	24	jude	jude	PROPN
ftr-459	730	25	medical	medical	PROPN
ftr-459	730	26	,	,	PUNCT
ftr-459	730	27	inc	inc	PROPN
ftr-459	730	28	.	.	PROPN
ftr-459	731	1	v.	v.	PROPN
ftr-459	731	2	commissioner	commissioner	PROPN
ftr-459	731	3	,	,	PUNCT
ftr-459	731	4	34	34	NUM
ftr-459	731	5	f.3d	f.3d	NUM
ftr-459	731	6	1394	1394	NUM
ftr-459	731	7	(	(	PUNCT
ftr-459	731	8	8th	8th	ADJ
ftr-459	731	9	cir	cir	NOUN
ftr-459	731	10	.	.	PROPN
ftr-459	731	11	1994	1994	NUM
ftr-459	731	12	)	)	PUNCT
ftr-459	731	13	;	;	PUNCT
ftr-459	731	14	ann	ann	PROPN
ftr-459	731	15	jackson	jackson	PROPN
ftr-459	731	16	family	family	PROPN
ftr-459	731	17	found	find	VERB
ftr-459	731	18	.	.	PUNCT
ftr-459	732	1	v.	v.	PROPN
ftr-459	732	2	commissioner	commissioner	NOUN
ftr-459	732	3	,	,	PUNCT
ftr-459	732	4	15	15	NUM
ftr-459	732	5	f.3d	f.3d	NUM
ftr-459	732	6	917	917	NUM
ftr-459	732	7	(	(	PUNCT
ftr-459	732	8	9th	9th	ADJ
ftr-459	732	9	cir	cir	NOUN
ftr-459	732	10	.	.	PROPN
ftr-459	732	11	1994	1994	NUM
ftr-459	732	12	)	)	PUNCT
ftr-459	732	13	;	;	PUNCT
ftr-459	732	14	pepcol	pepcol	PROPN
ftr-459	732	15	mfg	mfg	PROPN
ftr-459	732	16	.	.	PUNCT
ftr-459	732	17	co.	co.	PROPN
ftr-459	733	1	v.	v.	PROPN
ftr-459	733	2	commissioner	commissioner	PROPN
ftr-459	733	3	,	,	PUNCT
ftr-459	733	4	13	13	NUM
ftr-459	733	5	f.3d	f.3d	NUM
ftr-459	733	6	355	355	NUM
ftr-459	733	7	(	(	PUNCT
ftr-459	733	8	10th	10th	ADJ
ftr-459	733	9	cir	cir	NOUN
ftr-459	733	10	.	.	PROPN
ftr-459	733	11	1993	1993	NUM
ftr-459	733	12	)	)	PUNCT
ftr-459	733	13	;	;	PUNCT
ftr-459	733	14	dow	dow	PROPN
ftr-459	733	15	coming	coming	PROPN
ftr-459	733	16	corp	corp	PROPN
ftr-459	733	17	.	.	PROPN
ftr-459	734	1	v.	v.	PROPN
ftr-459	734	2	united	united	PROPN
ftr-459	734	3	states	states	PROPN
ftr-459	734	4	,	,	PUNCT
ftr-459	734	5	984	984	NUM
ftr-459	734	6	f.2d	f.2d	X
ftr-459	734	7	416	416	NUM
ftr-459	734	8	(	(	PUNCT
ftr-459	734	9	fed	fed	PROPN
ftr-459	734	10	.	.	PUNCT
ftr-459	734	11	cir	cir	PROPN
ftr-459	734	12	.	.	PROPN
ftr-459	734	13	1993	1993	NUM
ftr-459	734	14	)	)	PUNCT
ftr-459	735	1	;	;	PUNCT
ftr-459	735	2	goulding	goulde	VERB
ftr-459	735	3	v.	v.	ADP
ftr-459	735	4	united	united	PROPN
ftr-459	735	5	states	states	PROPN
ftr-459	735	6	,	,	PUNCT
ftr-459	735	7	957	957	NUM
ftr-459	735	8	f.2d	f.2d	NOUN
ftr-459	735	9	1420	1420	NUM
ftr-459	735	10	(	(	PUNCT
ftr-459	735	11	7th	7th	ADJ
ftr-459	735	12	cir	cir	NOUN
ftr-459	735	13	.	.	PROPN
ftr-459	735	14	1992	1992	NUM
ftr-459	735	15	)	)	PUNCT
ftr-459	735	16	;	;	PUNCT
ftr-459	735	17	brown	brown	PROPN
ftr-459	735	18	v.	v.	PROPN
ftr-459	735	19	united	united	PROPN
ftr-459	735	20	states	states	PROPN
ftr-459	735	21	,	,	PUNCT
ftr-459	735	22	890	890	NUM
ftr-459	735	23	f.2d	f.2d	SYM
ftr-459	735	24	1329	1329	NUM
ftr-459	735	25	(	(	PUNCT
ftr-459	735	26	5th	5th	ADJ
ftr-459	735	27	cir	cir	NOUN
ftr-459	735	28	.	.	PROPN
ftr-459	735	29	1989	1989	NUM
ftr-459	735	30	)	)	PUNCT
ftr-459	735	31	.	.	PUNCT
ftr-459	736	1	[	[	X
ftr-459	736	2	vol	vol	NOUN
ftr-459	736	3	3:2	3:2	NUM
ftr-459	736	4	muffled	muffled	ADJ
ftr-459	736	5	chevron	chevron	NOUN
ftr-459	736	6	:	:	PUNCT
ftr-459	736	7	judicial	judicial	ADJ
ftr-459	736	8	review	review	NOUN
ftr-459	736	9	of	of	ADP
ftr-459	736	10	tar	tar	NOUN
ftr-459	736	11	regulations	regulation	NOUN
ftr-459	736	12	thus	thus	ADV
ftr-459	736	13	,	,	PUNCT
ftr-459	736	14	most	most	ADJ
ftr-459	736	15	circuits	circuit	NOUN
ftr-459	736	16	emphasize	emphasize	VERB
ftr-459	736	17	the	the	DET
ftr-459	736	18	distinction	distinction	NOUN
ftr-459	736	19	between	between	ADP
ftr-459	736	20	chevron	chevron	NOUN
ftr-459	736	21	's	's	PART
ftr-459	736	22	strong	strong	ADJ
ftr-459	736	23	deference	deference	NOUN
ftr-459	736	24	for	for	ADP
ftr-459	736	25	legislative	legislative	ADJ
ftr-459	736	26	regulations	regulation	NOUN
ftr-459	736	27	and	and	CCONJ
ftr-459	736	28	national	national	ADJ
ftr-459	736	29	muffler	muffler	NOUN
ftr-459	736	30	's	's	PART
ftr-459	736	31	serious	serious	ADJ
ftr-459	736	32	deference	deference	NOUN
ftr-459	736	33	for	for	ADP
ftr-459	736	34	interpretive	interpretive	ADJ
ftr-459	736	35	regulations	regulation	NOUN
ftr-459	736	36	.	.	PUNCT
ftr-459	737	1	they	they	PRON
ftr-459	737	2	do	do	AUX
ftr-459	737	3	not	not	PART
ftr-459	737	4	find	find	VERB
ftr-459	737	5	chevron	chevron	NOUN
ftr-459	737	6	applicable	applicable	ADJ
ftr-459	737	7	to	to	ADP
ftr-459	737	8	interpretive	interpretive	ADJ
ftr-459	737	9	tax	tax	NOUN
ftr-459	737	10	regulations	regulation	NOUN
ftr-459	737	11	.	.	PUNCT
ftr-459	738	1	instead	instead	ADV
ftr-459	738	2	,	,	PUNCT
ftr-459	738	3	the	the	DET
ftr-459	738	4	special	special	ADJ
ftr-459	738	5	rule	rule	NOUN
ftr-459	738	6	of	of	ADP
ftr-459	738	7	national	national	ADJ
ftr-459	738	8	muffler	muffler	NOUN
ftr-459	738	9	governs	govern	VERB
ftr-459	738	10	for	for	ADP
ftr-459	738	11	interpretive	interpretive	ADJ
ftr-459	738	12	tax	tax	NOUN
ftr-459	738	13	rules	rule	NOUN
ftr-459	738	14	,	,	PUNCT
ftr-459	738	15	whether	whether	SCONJ
ftr-459	738	16	or	or	CCONJ
ftr-459	738	17	not	not	PART
ftr-459	738	18	chevron	chevron	NOUN
ftr-459	738	19	applies	apply	VERB
ftr-459	738	20	to	to	ADP
ftr-459	738	21	other	other	ADJ
ftr-459	738	22	kinds	kind	NOUN
ftr-459	738	23	of	of	ADP
ftr-459	738	24	interpretive	interpretive	ADJ
ftr-459	738	25	rules	rule	NOUN
ftr-459	738	26	.	.	PUNCT
ftr-459	739	1	50	50	NUM
ftr-459	739	2	the	the	DET
ftr-459	739	3	tax	tax	NOUN
ftr-459	739	4	court	court	NOUN
ftr-459	739	5	,	,	PUNCT
ftr-459	739	6	in	in	ADP
ftr-459	739	7	contrast	contrast	NOUN
ftr-459	739	8	,	,	PUNCT
ftr-459	739	9	emphasizes	emphasize	VERB
ftr-459	739	10	the	the	DET
ftr-459	739	11	similarities	similarity	NOUN
ftr-459	739	12	between	between	ADP
ftr-459	739	13	the	the	DET
ftr-459	739	14	strong	strong	ADJ
ftr-459	739	15	deference	deference	NOUN
ftr-459	739	16	of	of	ADP
ftr-459	739	17	chevron	chevron	NOUN
ftr-459	739	18	and	and	CCONJ
ftr-459	739	19	the	the	DET
ftr-459	739	20	serious	serious	ADJ
ftr-459	739	21	deference	deference	NOUN
ftr-459	739	22	of	of	ADP
ftr-459	739	23	national	national	ADJ
ftr-459	739	24	muffler	muffler	NOUN
ftr-459	739	25	.	.	PUNCT
ftr-459	740	1	the	the	DET
ftr-459	740	2	tax	tax	NOUN
ftr-459	740	3	court	court	NOUN
ftr-459	740	4	has	have	AUX
ftr-459	740	5	come	come	VERB
ftr-459	740	6	to	to	PART
ftr-459	740	7	view	view	VERB
ftr-459	740	8	chevron	chevron	NOUN
ftr-459	740	9	simply	simply	ADV
ftr-459	740	10	as	as	ADP
ftr-459	740	11	another	another	DET
ftr-459	740	12	way	way	NOUN
ftr-459	740	13	of	of	ADP
ftr-459	740	14	phrasing	phrase	VERB
ftr-459	740	15	the	the	DET
ftr-459	740	16	tests	test	NOUN
ftr-459	740	17	of	of	ADP
ftr-459	740	18	national	national	ADJ
ftr-459	740	19	muffler	muffler	NOUN
ftr-459	740	20	.	.	PUNCT
ftr-459	741	1	as	as	SCONJ
ftr-459	741	2	judge	judge	NOUN
ftr-459	741	3	tannenwald	tannenwald	NOUN
ftr-459	741	4	has	have	AUX
ftr-459	741	5	written	write	VERB
ftr-459	741	6	,	,	PUNCT
ftr-459	741	7	"	"	PUNCT
ftr-459	741	8	we	we	PRON
ftr-459	741	9	are	be	AUX
ftr-459	741	10	inclined	inclined	ADJ
ftr-459	741	11	to	to	ADP
ftr-459	741	12	the	the	DET
ftr-459	741	13	view	view	NOUN
ftr-459	741	14	that	that	SCONJ
ftr-459	741	15	the	the	DET
ftr-459	741	16	impact	impact	NOUN
ftr-459	741	17	of	of	ADP
ftr-459	741	18	the	the	DET
ftr-459	741	19	traditional	traditional	ADJ
ftr-459	741	20	,	,	PUNCT
ftr-459	741	21	i.e.	i.e.	X
ftr-459	741	22	,	,	PUNCT
ftr-459	741	23	national	national	ADJ
ftr-459	741	24	muffler	muffler	NOUN
ftr-459	741	25	standard	standard	NOUN
ftr-459	741	26	,	,	PUNCT
ftr-459	741	27	has	have	AUX
ftr-459	741	28	not	not	PART
ftr-459	741	29	been	be	AUX
ftr-459	741	30	changed	change	VERB
ftr-459	741	31	by	by	ADP
ftr-459	741	32	chevron	chevron	NOUN
ftr-459	741	33	,	,	PUNCT
ftr-459	741	34	but	but	CCONJ
ftr-459	741	35	has	have	AUX
ftr-459	741	36	merely	merely	ADV
ftr-459	741	37	been	be	AUX
ftr-459	741	38	restated	restate	VERB
ftr-459	741	39	in	in	ADP
ftr-459	741	40	a	a	DET
ftr-459	741	41	practical	practical	ADJ
ftr-459	741	42	two	two	NUM
ftr-459	741	43	-	-	PUNCT
ftr-459	741	44	part	part	NOUN
ftr-459	741	45	test	test	NOUN
ftr-459	741	46	with	with	ADP
ftr-459	741	47	possibly	possibly	ADV
ftr-459	741	48	subtle	subtle	ADJ
ftr-459	741	49	distinctions	distinction	NOUN
ftr-459	741	50	as	as	ADP
ftr-459	741	51	to	to	ADP
ftr-459	741	52	the	the	DET
ftr-459	741	53	role	role	NOUN
ftr-459	741	54	of	of	ADP
ftr-459	741	55	legislative	legislative	ADJ
ftr-459	741	56	history	history	NOUN
ftr-459	741	57	and	and	CCONJ
ftr-459	741	58	the	the	DET
ftr-459	741	59	degree	degree	NOUN
ftr-459	741	60	of	of	ADP
ftr-459	741	61	deference	deference	NOUN
ftr-459	741	62	to	to	PART
ftr-459	741	63	be	be	AUX
ftr-459	741	64	accorded	accord	VERB
ftr-459	741	65	to	to	ADP
ftr-459	741	66	a	a	DET
ftr-459	741	67	regulation	regulation	NOUN
ftr-459	741	68	.	.	PUNCT
ftr-459	742	1	"	"	PUNCT
ftr-459	742	2	''	''	PUNCT
ftr-459	742	3	the	the	DET
ftr-459	742	4	tax	tax	NOUN
ftr-459	742	5	court	court	NOUN
ftr-459	742	6	understands	understand	VERB
ftr-459	742	7	chevron	chevron	NOUN
ftr-459	742	8	as	as	ADP
ftr-459	742	9	a	a	DET
ftr-459	742	10	reminder	reminder	NOUN
ftr-459	742	11	of	of	ADP
ftr-459	742	12	the	the	DET
ftr-459	742	13	deference	deference	NOUN
ftr-459	742	14	due	due	ADJ
ftr-459	742	15	tax	tax	NOUN
ftr-459	742	16	regulations	regulation	NOUN
ftr-459	742	17	.	.	PUNCT
ftr-459	743	1	it	it	PRON
ftr-459	743	2	does	do	AUX
ftr-459	743	3	not	not	PART
ftr-459	743	4	see	see	VERB
ftr-459	743	5	chevron	chevron	NOUN
ftr-459	743	6	as	as	ADP
ftr-459	743	7	a	a	DET
ftr-459	743	8	revolutionary	revolutionary	ADJ
ftr-459	743	9	change	change	NOUN
ftr-459	743	10	from	from	ADP
ftr-459	743	11	the	the	DET
ftr-459	743	12	multiple	multiple	ADJ
ftr-459	743	13	factor	factor	NOUN
ftr-459	743	14	analysis	analysis	NOUN
ftr-459	743	15	to	to	PART
ftr-459	743	16	which	which	PRON
ftr-459	743	17	it	it	PRON
ftr-459	743	18	was	be	AUX
ftr-459	743	19	long	long	ADV
ftr-459	743	20	accustomed	accustomed	ADJ
ftr-459	743	21	.	.	PUNCT
ftr-459	744	1	a	a	DET
ftr-459	744	2	1996	1996	NUM
ftr-459	744	3	case	case	NOUN
ftr-459	744	4	that	that	PRON
ftr-459	744	5	invalidated	invalidate	VERB
ftr-459	744	6	an	an	DET
ftr-459	744	7	interpretive	interpretive	ADJ
ftr-459	744	8	regulation	regulation	NOUN
ftr-459	744	9	demonstrates	demonstrate	VERB
ftr-459	744	10	nicely	nicely	ADV
ftr-459	744	11	how	how	SCONJ
ftr-459	744	12	the	the	DET
ftr-459	744	13	tax	tax	NOUN
ftr-459	744	14	court	court	NOUN
ftr-459	744	15	treats	treat	VERB
ftr-459	744	16	chevron	chevron	NOUN
ftr-459	744	17	review	review	NOUN
ftr-459	744	18	as	as	ADP
ftr-459	744	19	indistinguishable	indistinguishable	ADJ
ftr-459	744	20	from	from	ADP
ftr-459	744	21	reasonableness	reasonableness	NOUN
ftr-459	744	22	review	review	NOUN
ftr-459	744	23	under	under	ADP
ftr-459	744	24	national	national	ADJ
ftr-459	744	25	muffler	muffler	NOUN
ftr-459	744	26	.	.	PUNCT
ftr-459	745	1	in	in	ADP
ftr-459	745	2	redlark	redlark	NOUN
ftr-459	745	3	v.	v.	ADP
ftr-459	745	4	commissioner,"'52	commissioner,"'52	NUM
ftr-459	745	5	the	the	DET
ftr-459	745	6	regulation	regulation	NOUN
ftr-459	745	7	at	at	ADP
ftr-459	745	8	issue	issue	NOUN
ftr-459	745	9	interpreted	interpret	VERB
ftr-459	745	10	section	section	NOUN
ftr-459	745	11	163(h)(2)(a	163(h)(2)(a	NUM
ftr-459	745	12	)	)	PUNCT
ftr-459	745	13	as	as	ADP
ftr-459	745	14	denying	deny	VERB
ftr-459	745	15	noncorporate	noncorporate	ADJ
ftr-459	745	16	taxpayers	taxpayer	NOUN
ftr-459	745	17	any	any	DET
ftr-459	745	18	deduction	deduction	NOUN
ftr-459	745	19	for	for	ADP
ftr-459	745	20	interest	interest	NOUN
ftr-459	745	21	on	on	ADP
ftr-459	745	22	federal	federal	ADJ
ftr-459	745	23	income	income	NOUN
ftr-459	745	24	tax	tax	NOUN
ftr-459	745	25	deficiencies	deficiency	NOUN
ftr-459	745	26	.	.	PUNCT
ftr-459	746	1	53	53	NUM
ftr-459	746	2	in	in	ADP
ftr-459	746	3	redlark	redlark	NOUN
ftr-459	746	4	,	,	PUNCT
ftr-459	746	5	the	the	DET
ftr-459	746	6	regulation	regulation	NOUN
ftr-459	746	7	denied	deny	VERB
ftr-459	746	8	a	a	DET
ftr-459	746	9	deduction	deduction	NOUN
ftr-459	746	10	for	for	ADP
ftr-459	746	11	interest	interest	NOUN
ftr-459	746	12	on	on	ADP
ftr-459	746	13	a	a	DET
ftr-459	746	14	federal	federal	ADJ
ftr-459	746	15	income	income	NOUN
ftr-459	746	16	tax	tax	NOUN
ftr-459	746	17	deficiency	deficiency	NOUN
ftr-459	746	18	that	that	PRON
ftr-459	746	19	arose	arise	VERB
ftr-459	746	20	in	in	ADP
ftr-459	746	21	part	part	NOUN
ftr-459	746	22	because	because	SCONJ
ftr-459	746	23	of	of	ADP
ftr-459	746	24	errors	error	NOUN
ftr-459	746	25	in	in	ADP
ftr-459	746	26	computing	compute	VERB
ftr-459	746	27	income	income	NOUN
ftr-459	746	28	from	from	ADP
ftr-459	746	29	business	business	NOUN
ftr-459	746	30	.	.	PUNCT
ftr-459	747	1	judge	judge	PROPN
ftr-459	747	2	tannenwald	tannenwald	PROPN
ftr-459	747	3	,	,	PUNCT
ftr-459	747	4	writing	write	VERB
ftr-459	747	5	for	for	ADP
ftr-459	747	6	the	the	DET
ftr-459	747	7	150	150	NUM
ftr-459	747	8	.	.	PUNCT
ftr-459	748	1	as	as	SCONJ
ftr-459	748	2	the	the	DET
ftr-459	748	3	third	third	ADJ
ftr-459	748	4	circuit	circuit	NOUN
ftr-459	748	5	noted	note	VERB
ftr-459	748	6	in	in	ADP
ftr-459	748	7	du	du	PROPN
ftr-459	748	8	pont	pont	NOUN
ftr-459	748	9	,	,	PUNCT
ftr-459	748	10	[	[	X
ftr-459	748	11	a]lthough	a]lthough	ADP
ftr-459	748	12	this	this	DET
ftr-459	748	13	court	court	NOUN
ftr-459	748	14	and	and	CCONJ
ftr-459	748	15	others	other	NOUN
ftr-459	748	16	have	have	AUX
ftr-459	748	17	noted	note	VERB
ftr-459	748	18	that	that	SCONJ
ftr-459	748	19	interpretative	interpretative	ADJ
ftr-459	748	20	regulations	regulation	NOUN
ftr-459	748	21	issued	issue	VERB
ftr-459	748	22	under	under	ADP
ftr-459	748	23	the	the	DET
ftr-459	748	24	internal	internal	ADJ
ftr-459	748	25	revenue	revenue	NOUN
ftr-459	748	26	code	code	NOUN
ftr-459	748	27	are	be	AUX
ftr-459	748	28	entitled	entitle	VERB
ftr-459	748	29	to	to	ADP
ftr-459	748	30	less	less	ADJ
ftr-459	748	31	deference	deference	NOUN
ftr-459	748	32	than	than	ADP
ftr-459	748	33	legislative	legislative	ADJ
ftr-459	748	34	regulations	regulation	NOUN
ftr-459	748	35	,	,	PUNCT
ftr-459	748	36	it	it	PRON
ftr-459	748	37	is	be	AUX
ftr-459	748	38	not	not	PART
ftr-459	748	39	clear	clear	ADJ
ftr-459	748	40	whether	whether	SCONJ
ftr-459	748	41	this	this	DET
ftr-459	748	42	rule	rule	NOUN
ftr-459	748	43	applies	apply	VERB
ftr-459	748	44	outside	outside	ADP
ftr-459	748	45	the	the	DET
ftr-459	748	46	internal	internal	ADJ
ftr-459	748	47	revenue	revenue	NOUN
ftr-459	748	48	code	code	NOUN
ftr-459	748	49	.	.	PUNCT
ftr-459	749	1	so	so	ADV
ftr-459	749	2	far	far	ADV
ftr-459	749	3	we	we	PRON
ftr-459	749	4	have	have	AUX
ftr-459	749	5	declined	decline	VERB
ftr-459	749	6	to	to	PART
ftr-459	749	7	decide	decide	VERB
ftr-459	749	8	whether	whether	SCONJ
ftr-459	749	9	chevron	chevron	PROPN
ftr-459	749	10	u.s.a	u.s.a	PROPN
ftr-459	749	11	.	.	PROPN
ftr-459	749	12	inc	inc	PROPN
ftr-459	749	13	.	.	PROPN
ftr-459	750	1	v.	v.	ADP
ftr-459	750	2	natural	natural	ADJ
ftr-459	750	3	resources	resource	NOUN
ftr-459	750	4	defense	defense	PROPN
ftr-459	750	5	council	council	PROPN
ftr-459	750	6	,	,	PUNCT
ftr-459	750	7	inc	inc	PROPN
ftr-459	750	8	..	..	PROPN
ftr-459	750	9	which	which	PRON
ftr-459	750	10	[	[	X
ftr-459	750	11	advised	advise	VERB
ftr-459	750	12	]	]	PUNCT
ftr-459	750	13	judicial	judicial	ADJ
ftr-459	750	14	deference	deference	NOUN
ftr-459	750	15	to	to	ADP
ftr-459	750	16	agency	agency	NOUN
ftr-459	750	17	regulations	regulation	NOUN
ftr-459	750	18	,	,	PUNCT
ftr-459	750	19	overruled	overrule	VERB
ftr-459	750	20	general	general	PROPN
ftr-459	750	21	electric	electric	PROPN
ftr-459	750	22	co.	co.	PROPN
ftr-459	750	23	v.	v.	CCONJ
ftr-459	750	24	gilbert	gilbert	PROPN
ftr-459	750	25	,	,	PUNCT
ftr-459	750	26	which	which	PRON
ftr-459	750	27	held	hold	VERB
ftr-459	750	28	that	that	SCONJ
ftr-459	750	29	an	an	DET
ftr-459	750	30	agency	agency	NOUN
ftr-459	750	31	's	's	PART
ftr-459	750	32	interpretative	interpretative	ADJ
ftr-459	750	33	decisions	decision	NOUN
ftr-459	750	34	required	require	VERB
ftr-459	750	35	less	less	ADJ
ftr-459	750	36	judicial	judicial	ADJ
ftr-459	750	37	deference	deference	NOUN
ftr-459	750	38	.	.	PUNCT
ftr-459	751	1	e.l	e.l	PROPN
ftr-459	751	2	du	du	PROPN
ftr-459	751	3	pont	pont	PROPN
ftr-459	751	4	de	de	PROPN
ftr-459	751	5	nemours	nemours	PROPN
ftr-459	751	6	,	,	PUNCT
ftr-459	751	7	41	41	NUM
ftr-459	751	8	f.3d	f.3d	NUM
ftr-459	751	9	at	at	ADP
ftr-459	751	10	135	135	NUM
ftr-459	751	11	n.23	n.23	NOUN
ftr-459	751	12	(	(	PUNCT
ftr-459	751	13	citations	citation	NOUN
ftr-459	751	14	omitted	omit	VERB
ftr-459	751	15	)	)	PUNCT
ftr-459	751	16	.	.	PUNCT
ftr-459	752	1	the	the	DET
ftr-459	752	2	third	third	ADJ
ftr-459	752	3	circuit	circuit	NOUN
ftr-459	752	4	thus	thus	ADV
ftr-459	752	5	intimates	intimate	VERB
ftr-459	752	6	that	that	SCONJ
ftr-459	752	7	after	after	ADP
ftr-459	752	8	chevron	chevron	NOUN
ftr-459	752	9	,	,	PUNCT
ftr-459	752	10	interpretive	interpretive	ADJ
ftr-459	752	11	tax	tax	NOUN
ftr-459	752	12	regulations	regulation	NOUN
ftr-459	752	13	may	may	AUX
ftr-459	752	14	receive	receive	VERB
ftr-459	752	15	less	less	ADJ
ftr-459	752	16	deference	deference	NOUN
ftr-459	752	17	than	than	ADP
ftr-459	752	18	other	other	ADJ
ftr-459	752	19	interpretive	interpretive	ADJ
ftr-459	752	20	rules	rule	NOUN
ftr-459	752	21	,	,	PUNCT
ftr-459	752	22	because	because	SCONJ
ftr-459	752	23	tax	tax	NOUN
ftr-459	752	24	regulations	regulation	NOUN
ftr-459	752	25	continue	continue	VERB
ftr-459	752	26	to	to	PART
ftr-459	752	27	receive	receive	VERB
ftr-459	752	28	only	only	ADV
ftr-459	752	29	serious	serious	ADJ
ftr-459	752	30	deference	deference	NOUN
ftr-459	752	31	,	,	PUNCT
ftr-459	752	32	while	while	SCONJ
ftr-459	752	33	interpretive	interpretive	ADJ
ftr-459	752	34	rules	rule	NOUN
ftr-459	752	35	in	in	ADP
ftr-459	752	36	other	other	ADJ
ftr-459	752	37	areas	area	NOUN
ftr-459	752	38	may	may	AUX
ftr-459	752	39	now	now	ADV
ftr-459	752	40	be	be	AUX
ftr-459	752	41	entitled	entitle	VERB
ftr-459	752	42	to	to	ADP
ftr-459	752	43	strong	strong	ADJ
ftr-459	752	44	deference	deference	NOUN
ftr-459	752	45	.	.	PUNCT
ftr-459	753	1	151	151	NUM
ftr-459	753	2	.	.	PUNCT
ftr-459	754	1	central	central	PROPN
ftr-459	754	2	pa	pa	PROPN
ftr-459	754	3	.	.	PROPN
ftr-459	754	4	sav	sav	PROPN
ftr-459	754	5	.	.	PUNCT
ftr-459	755	1	ass'n	ass'n	PROPN
ftr-459	755	2	v.	v.	PROPN
ftr-459	755	3	commissioner	commissioner	NOUN
ftr-459	755	4	.	.	PUNCT
ftr-459	756	1	104	104	NUM
ftr-459	756	2	t.c	t.c	PROPN
ftr-459	756	3	.	.	PROPN
ftr-459	756	4	384	384	NUM
ftr-459	756	5	,	,	PUNCT
ftr-459	756	6	392	392	NUM
ftr-459	756	7	(	(	PUNCT
ftr-459	756	8	1995	1995	NUM
ftr-459	756	9	)	)	PUNCT
ftr-459	756	10	.	.	PUNCT
ftr-459	757	1	judge	judge	PROPN
ftr-459	757	2	tannenwald	tannenwald	PROPN
ftr-459	757	3	's	's	PART
ftr-459	757	4	references	reference	NOUN
ftr-459	757	5	to	to	ADP
ftr-459	757	6	chevron	chevron	NOUN
ftr-459	757	7	are	be	AUX
ftr-459	757	8	to	to	ADP
ftr-459	757	9	its	its	PRON
ftr-459	757	10	original	original	ADJ
ftr-459	757	11	formulation	formulation	NOUN
ftr-459	757	12	,	,	PUNCT
ftr-459	757	13	which	which	PRON
ftr-459	757	14	uses	use	VERB
ftr-459	757	15	legislative	legislative	ADJ
ftr-459	757	16	history	history	NOUN
ftr-459	757	17	at	at	ADP
ftr-459	757	18	step	step	NOUN
ftr-459	757	19	one	one	NUM
ftr-459	757	20	.	.	PUNCT
ftr-459	758	1	see	see	VERB
ftr-459	758	2	supra	supra	ADJ
ftr-459	758	3	text	text	NOUN
ftr-459	758	4	accompanying	accompanying	ADJ
ftr-459	758	5	note	note	NOUN
ftr-459	758	6	70	70	NUM
ftr-459	758	7	.	.	PUNCT
ftr-459	759	1	152	152	NUM
ftr-459	759	2	.	.	NOUN
ftr-459	759	3	106	106	NUM
ftr-459	760	1	t.c	t.c	PROPN
ftr-459	760	2	.	.	PUNCT
ftr-459	761	1	no	no	INTJ
ftr-459	761	2	.	.	NOUN
ftr-459	761	3	2	2	NUM
ftr-459	761	4	(	(	PUNCT
ftr-459	761	5	1996	1996	NUM
ftr-459	761	6	)	)	PUNCT
ftr-459	761	7	.	.	PUNCT
ftr-459	762	1	153	153	NUM
ftr-459	762	2	.	.	PUNCT
ftr-459	762	3	see	see	VERB
ftr-459	762	4	temp	temp	NOUN
ftr-459	762	5	.	.	PUNCT
ftr-459	763	1	regs	regs	PROPN
ftr-459	763	2	.	.	PUNCT
ftr-459	764	1	§	§	PROPN
ftr-459	764	2	163	163	NUM
ftr-459	764	3	-	-	SYM
ftr-459	764	4	9(b)(2)(i)(a	9(b)(2)(i)(a	NUM
ftr-459	764	5	)	)	PUNCT
ftr-459	764	6	.	.	PUNCT
ftr-459	765	1	19961	19961	NUM
ftr-459	765	2	florida	florida	PROPN
ftr-459	765	3	tax	tax	PROPN
ftr-459	765	4	review	review	NOUN
ftr-459	765	5	majority	majority	NOUN
ftr-459	765	6	,	,	PUNCT
ftr-459	765	7	cited	cite	VERB
ftr-459	765	8	united	united	PROPN
ftr-459	765	9	states	states	PROPN
ftr-459	765	10	v.	v.	ADP
ftr-459	765	11	vogel	vogel	PROPN
ftr-459	765	12	fertilizer	fertilizer	PROPN
ftr-459	765	13	co.	co.	PROPN
ftr-459	765	14	"s	"s	PROPN
ftr-459	765	15	for	for	ADP
ftr-459	765	16	the	the	DET
ftr-459	765	17	proposition	proposition	NOUN
ftr-459	765	18	that	that	PRON
ftr-459	765	19	less	less	ADJ
ftr-459	765	20	deference	deference	NOUN
ftr-459	765	21	is	be	AUX
ftr-459	765	22	owed	owe	VERB
ftr-459	765	23	to	to	ADP
ftr-459	765	24	an	an	DET
ftr-459	765	25	interpretive	interpretive	ADJ
ftr-459	765	26	than	than	ADP
ftr-459	765	27	a	a	DET
ftr-459	765	28	legislative	legislative	ADJ
ftr-459	765	29	regulation	regulation	NOUN
ftr-459	765	30	and	and	CCONJ
ftr-459	765	31	then	then	ADV
ftr-459	765	32	immediately	immediately	ADV
ftr-459	765	33	quoted	quote	VERB
ftr-459	765	34	chevron	chevron	NOUN
ftr-459	765	35	for	for	ADP
ftr-459	765	36	the	the	DET
ftr-459	765	37	standard	standard	NOUN
ftr-459	765	38	of	of	ADP
ftr-459	765	39	judicial	judicial	ADJ
ftr-459	765	40	review	review	NOUN
ftr-459	765	41	.	.	PUNCT
ftr-459	766	1	the	the	DET
ftr-459	766	2	majority	majority	NOUN
ftr-459	766	3	opinion	opinion	NOUN
ftr-459	766	4	,	,	PUNCT
ftr-459	766	5	based	base	VERB
ftr-459	766	6	largely	largely	ADV
ftr-459	766	7	on	on	ADP
ftr-459	766	8	a	a	DET
ftr-459	766	9	review	review	NOUN
ftr-459	766	10	of	of	ADP
ftr-459	766	11	cases	case	NOUN
ftr-459	766	12	decided	decide	VERB
ftr-459	766	13	before	before	ADP
ftr-459	766	14	the	the	DET
ftr-459	766	15	enactment	enactment	NOUN
ftr-459	766	16	of	of	ADP
ftr-459	766	17	section	section	NOUN
ftr-459	766	18	163(h)(2)(a	163(h)(2)(a	NUM
ftr-459	766	19	)	)	PUNCT
ftr-459	766	20	,	,	PUNCT
ftr-459	766	21	found	find	VERB
ftr-459	766	22	that	that	SCONJ
ftr-459	766	23	such	such	ADJ
ftr-459	766	24	interest	interest	NOUN
ftr-459	766	25	arose	arise	VERB
ftr-459	766	26	in	in	ADP
ftr-459	766	27	connection	connection	NOUN
ftr-459	766	28	with	with	ADP
ftr-459	766	29	carrying	carry	VERB
ftr-459	766	30	on	on	ADP
ftr-459	766	31	a	a	DET
ftr-459	766	32	trade	trade	NOUN
ftr-459	766	33	or	or	CCONJ
ftr-459	766	34	business	business	NOUN
ftr-459	766	35	.	.	PUNCT
ftr-459	767	1	thus	thus	ADV
ftr-459	767	2	,	,	PUNCT
ftr-459	767	3	it	it	PRON
ftr-459	767	4	concluded	conclude	VERB
ftr-459	767	5	,	,	PUNCT
ftr-459	767	6	the	the	DET
ftr-459	767	7	regulation	regulation	NOUN
ftr-459	767	8	was	be	AUX
ftr-459	767	9	unreasonable	unreasonable	ADJ
ftr-459	767	10	because	because	SCONJ
ftr-459	767	11	section	section	NOUN
ftr-459	767	12	7805(a	7805(a	NOUN
ftr-459	767	13	)	)	PUNCT
ftr-459	767	14	did	do	AUX
ftr-459	767	15	not	not	PART
ftr-459	767	16	give	give	VERB
ftr-459	767	17	the	the	DET
ftr-459	767	18	secretary	secretary	PROPN
ftr-459	767	19	of	of	ADP
ftr-459	767	20	treasury	treasury	PROPN
ftr-459	767	21	authority	authority	PROPN
ftr-459	767	22	to	to	PART
ftr-459	767	23	construct	construct	VERB
ftr-459	767	24	an	an	DET
ftr-459	767	25	allocation	allocation	NOUN
ftr-459	767	26	formula	formula	NOUN
ftr-459	767	27	that	that	PRON
ftr-459	767	28	"	"	PUNCT
ftr-459	767	29	excludes	exclude	VERB
ftr-459	767	30	an	an	DET
ftr-459	767	31	entire	entire	ADJ
ftr-459	767	32	category	category	NOUN
ftr-459	767	33	of	of	ADP
ftr-459	767	34	interest	interest	NOUN
ftr-459	767	35	expense	expense	NOUN
ftr-459	767	36	in	in	ADP
ftr-459	767	37	disregard	disregard	NOUN
ftr-459	767	38	of	of	ADP
ftr-459	767	39	a	a	DET
ftr-459	767	40	business	business	NOUN
ftr-459	767	41	connection	connection	NOUN
ftr-459	767	42	such	such	ADJ
ftr-459	767	43	as	as	ADP
ftr-459	767	44	that	that	PRON
ftr-459	767	45	which	which	PRON
ftr-459	767	46	exists	exist	VERB
ftr-459	767	47	herein	herein	NOUN
ftr-459	767	48	.	.	PUNCT
ftr-459	768	1	"	"	PUNCT
ftr-459	768	2	'	'	PUNCT
ftr-459	768	3	55	55	NUM
ftr-459	768	4	in	in	ADP
ftr-459	768	5	light	light	NOUN
ftr-459	768	6	of	of	ADP
ftr-459	768	7	ambiguous	ambiguous	ADJ
ftr-459	768	8	legislative	legislative	ADJ
ftr-459	768	9	history	history	NOUN
ftr-459	768	10	,	,	PUNCT
ftr-459	768	11	the	the	DET
ftr-459	768	12	majority	majority	NOUN
ftr-459	768	13	did	do	AUX
ftr-459	768	14	not	not	PART
ftr-459	768	15	find	find	VERB
ftr-459	768	16	the	the	DET
ftr-459	768	17	statutory	statutory	ADJ
ftr-459	768	18	language	language	NOUN
ftr-459	768	19	plain	plain	ADJ
ftr-459	768	20	,	,	PUNCT
ftr-459	768	21	but	but	CCONJ
ftr-459	768	22	it	it	PRON
ftr-459	768	23	nonetheless	nonetheless	ADV
ftr-459	768	24	concluded	conclude	VERB
ftr-459	768	25	that	that	SCONJ
ftr-459	768	26	the	the	DET
ftr-459	768	27	regulation	regulation	NOUN
ftr-459	768	28	"	"	PUNCT
ftr-459	768	29	constitutes	constitute	VERB
ftr-459	768	30	an	an	DET
ftr-459	768	31	impermissible	impermissible	ADJ
ftr-459	768	32	reading	reading	NOUN
ftr-459	768	33	of	of	ADP
ftr-459	768	34	the	the	DET
ftr-459	768	35	statute	statute	NOUN
ftr-459	768	36	and	and	CCONJ
ftr-459	768	37	is	be	AUX
ftr-459	768	38	therefore	therefore	ADV
ftr-459	768	39	unreasonable	unreasonable	ADJ
ftr-459	768	40	.	.	PUNCT
ftr-459	769	1	"	"	PUNCT
ftr-459	769	2	''	''	PUNCT
ftr-459	769	3	56	56	NUM
ftr-459	769	4	nothing	nothing	PRON
ftr-459	769	5	in	in	ADP
ftr-459	769	6	the	the	DET
ftr-459	769	7	majority	majority	NOUN
ftr-459	769	8	opinion	opinion	NOUN
ftr-459	769	9	indicates	indicate	VERB
ftr-459	769	10	that	that	SCONJ
ftr-459	769	11	the	the	DET
ftr-459	769	12	tax	tax	NOUN
ftr-459	769	13	court	court	NOUN
ftr-459	769	14	views	view	VERB
ftr-459	769	15	chevron	chevron	NOUN
ftr-459	769	16	on	on	ADP
ftr-459	769	17	limiting	limit	VERB
ftr-459	769	18	its	its	PRON
ftr-459	769	19	discretion	discretion	NOUN
ftr-459	769	20	to	to	PART
ftr-459	769	21	invalidate	invalidate	VERB
ftr-459	769	22	a	a	DET
ftr-459	769	23	regulation	regulation	NOUN
ftr-459	769	24	.	.	PUNCT
ftr-459	770	1	because	because	SCONJ
ftr-459	770	2	it	it	PRON
ftr-459	770	3	views	view	VERB
ftr-459	770	4	chevron	chevron	NOUN
ftr-459	770	5	as	as	ADP
ftr-459	770	6	a	a	DET
ftr-459	770	7	rephrasing	rephrasing	NOUN
ftr-459	770	8	of	of	ADP
ftr-459	770	9	the	the	DET
ftr-459	770	10	national	national	ADJ
ftr-459	770	11	muffler	muffler	NOUN
ftr-459	770	12	test	test	NOUN
ftr-459	770	13	for	for	ADP
ftr-459	770	14	the	the	DET
ftr-459	770	15	validity	validity	NOUN
ftr-459	770	16	of	of	ADP
ftr-459	770	17	tax	tax	NOUN
ftr-459	770	18	regulations	regulation	NOUN
ftr-459	770	19	,	,	PUNCT
ftr-459	770	20	the	the	DET
ftr-459	770	21	tax	tax	NOUN
ftr-459	770	22	court	court	NOUN
ftr-459	770	23	has	have	AUX
ftr-459	770	24	limited	limit	VERB
ftr-459	770	25	its	its	PRON
ftr-459	770	26	reliance	reliance	NOUN
ftr-459	770	27	on	on	ADP
ftr-459	770	28	chevron	chevron	NOUN
ftr-459	770	29	to	to	ADP
ftr-459	770	30	cases	case	NOUN
ftr-459	770	31	involving	involve	VERB
ftr-459	770	32	regulations	regulation	NOUN
ftr-459	770	33	.	.	PUNCT
ftr-459	771	1	it	it	PRON
ftr-459	771	2	has	have	AUX
ftr-459	771	3	not	not	PART
ftr-459	771	4	cited	cite	VERB
ftr-459	771	5	chevron	chevron	NOUN
ftr-459	771	6	when	when	SCONJ
ftr-459	771	7	reviewing	review	VERB
ftr-459	771	8	other	other	ADJ
ftr-459	771	9	forms	form	NOUN
ftr-459	771	10	of	of	ADP
ftr-459	771	11	agency	agency	NOUN
ftr-459	771	12	interpretation	interpretation	NOUN
ftr-459	771	13	,	,	PUNCT
ftr-459	771	14	such	such	ADJ
ftr-459	771	15	as	as	ADP
ftr-459	771	16	rulings	ruling	NOUN
ftr-459	771	17	or	or	CCONJ
ftr-459	771	18	notices	notice	NOUN
ftr-459	771	19	,	,	PUNCT
ftr-459	771	20	57	57	NUM
ftr-459	771	21	but	but	CCONJ
ftr-459	771	22	it	it	PRON
ftr-459	771	23	has	have	AUX
ftr-459	771	24	cited	cite	VERB
ftr-459	771	25	chevron	chevron	NOUN
ftr-459	771	26	,	,	PUNCT
ftr-459	771	27	as	as	ADV
ftr-459	771	28	well	well	ADV
ftr-459	771	29	as	as	ADP
ftr-459	771	30	national	national	ADJ
ftr-459	771	31	muffler	muffler	NOUN
ftr-459	771	32	,	,	PUNCT
ftr-459	771	33	for	for	ADP
ftr-459	771	34	both	both	CCONJ
ftr-459	771	35	legislative	legislative	ADJ
ftr-459	771	36	and	and	CCONJ
ftr-459	771	37	interpretive	interpretive	ADJ
ftr-459	771	38	regulations	regulation	NOUN
ftr-459	771	39	.	.	PUNCT
ftr-459	772	1	since	since	SCONJ
ftr-459	772	2	the	the	DET
ftr-459	772	3	sixth	sixth	ADJ
ftr-459	772	4	circuit	circuit	NOUN
ftr-459	772	5	's	's	PART
ftr-459	772	6	1991	1991	NUM
ftr-459	772	7	lecture	lecture	NOUN
ftr-459	772	8	about	about	ADP
ftr-459	772	9	chevron	chevron	NOUN
ftr-459	772	10	,	,	PUNCT
ftr-459	772	11	most	most	ADJ
ftr-459	772	12	tax	tax	NOUN
ftr-459	772	13	court	court	NOUN
ftr-459	772	14	cases	case	NOUN
ftr-459	772	15	considering	consider	VERB
ftr-459	772	16	the	the	DET
ftr-459	772	17	validity	validity	NOUN
ftr-459	772	18	of	of	ADP
ftr-459	772	19	regulations	regulation	NOUN
ftr-459	772	20	have	have	AUX
ftr-459	772	21	worked	work	VERB
ftr-459	772	22	in	in	ADP
ftr-459	772	23	some	some	DET
ftr-459	772	24	kind	kind	NOUN
ftr-459	772	25	of	of	ADP
ftr-459	772	26	citation	citation	NOUN
ftr-459	772	27	to	to	ADP
ftr-459	772	28	chevron,'58	chevron,'58	PROPN
ftr-459	772	29	often	often	ADV
ftr-459	772	30	in	in	ADP
ftr-459	772	31	passing	pass	VERB
ftr-459	772	32	as	as	ADP
ftr-459	772	33	one	one	NUM
ftr-459	772	34	citation	citation	NOUN
ftr-459	772	35	among	among	ADP
ftr-459	772	36	several	several	ADJ
ftr-459	772	37	,	,	PUNCT
ftr-459	772	38	including	include	VERB
ftr-459	772	39	national	national	ADJ
ftr-459	772	40	muffler	muffler	NOUN
ftr-459	772	41	.	.	PUNCT
ftr-459	773	1	in	in	ADP
ftr-459	773	2	pepcol	pepcol	NOUN
ftr-459	773	3	manufacturing	manufacturing	PROPN
ftr-459	773	4	co.	co.	PROPN
ftr-459	774	1	v.	v.	PROPN
ftr-459	774	2	commissioner	commissioner	PROPN
ftr-459	774	3	,	,	PUNCT
ftr-459	774	4	a	a	DET
ftr-459	774	5	1992	1992	NUM
ftr-459	774	6	case	case	NOUN
ftr-459	774	7	invalidating	invalidate	VERB
ftr-459	774	8	a	a	DET
ftr-459	774	9	legislative	legislative	ADJ
ftr-459	774	10	regulation	regulation	NOUN
ftr-459	774	11	that	that	PRON
ftr-459	774	12	was	be	AUX
ftr-459	774	13	decided	decide	VERB
ftr-459	774	14	the	the	DET
ftr-459	774	15	day	day	NOUN
ftr-459	774	16	after	after	ADP
ftr-459	774	17	georgia	georgia	PROPN
ftr-459	774	18	federal	federal	PROPN
ftr-459	774	19	bank	bank	PROPN
ftr-459	774	20	,	,	PUNCT
ftr-459	774	21	only	only	ADV
ftr-459	774	22	the	the	DET
ftr-459	774	23	concurrence	concurrence	NOUN
ftr-459	774	24	cited	cite	VERB
ftr-459	774	25	154	154	NUM
ftr-459	774	26	.	.	PUNCT
ftr-459	775	1	455	455	NUM
ftr-459	775	2	u.s	u.s	PROPN
ftr-459	775	3	.	.	PROPN
ftr-459	775	4	16	16	NUM
ftr-459	775	5	,	,	PUNCT
ftr-459	775	6	24	24	NUM
ftr-459	775	7	(	(	PUNCT
ftr-459	775	8	1982	1982	NUM
ftr-459	775	9	)	)	PUNCT
ftr-459	775	10	(	(	PUNCT
ftr-459	775	11	quoting	quote	VERB
ftr-459	775	12	rowan	rowan	PROPN
ftr-459	775	13	cos	cos	PROPN
ftr-459	775	14	.	.	PROPN
ftr-459	775	15	v.	v.	PROPN
ftr-459	775	16	united	united	PROPN
ftr-459	775	17	states	states	PROPN
ftr-459	775	18	,	,	PUNCT
ftr-459	775	19	452	452	NUM
ftr-459	775	20	u.s	u.s	PROPN
ftr-459	775	21	.	.	PROPN
ftr-459	775	22	247	247	NUM
ftr-459	775	23	,	,	PUNCT
ftr-459	775	24	253	253	NUM
ftr-459	775	25	(	(	PUNCT
ftr-459	775	26	1981	1981	NUM
ftr-459	775	27	)	)	PUNCT
ftr-459	775	28	.	.	PUNCT
ftr-459	776	1	155	155	NUM
ftr-459	776	2	.	.	PUNCT
ftr-459	777	1	i	i	PRON
ftr-459	777	2	d.	d.	PROPN
ftr-459	777	3	at	at	ADP
ftr-459	777	4	22	22	NUM
ftr-459	777	5	.	.	PUNCT
ftr-459	778	1	156	156	NUM
ftr-459	778	2	.	.	PUNCT
ftr-459	779	1	i	i	PRON
ftr-459	779	2	d.	d.	PROPN
ftr-459	779	3	at	at	ADP
ftr-459	779	4	36	36	NUM
ftr-459	779	5	.	.	PUNCT
ftr-459	780	1	157	157	NUM
ftr-459	780	2	.	.	PUNCT
ftr-459	781	1	one	one	NUM
ftr-459	781	2	case	case	NOUN
ftr-459	781	3	does	do	AUX
ftr-459	781	4	allow	allow	VERB
ftr-459	781	5	for	for	ADP
ftr-459	781	6	the	the	DET
ftr-459	781	7	possibility	possibility	NOUN
ftr-459	781	8	of	of	ADP
ftr-459	781	9	relying	rely	VERB
ftr-459	781	10	on	on	ADP
ftr-459	781	11	chevron	chevron	NOUN
ftr-459	781	12	for	for	ADP
ftr-459	781	13	other	other	ADJ
ftr-459	781	14	forms	form	NOUN
ftr-459	781	15	of	of	ADP
ftr-459	781	16	agency	agency	NOUN
ftr-459	781	17	interpretation	interpretation	NOUN
ftr-459	781	18	.	.	PUNCT
ftr-459	782	1	in	in	ADP
ftr-459	782	2	csi	csi	PROPN
ftr-459	782	3	hydrostatic	hydrostatic	PROPN
ftr-459	782	4	testers	testers	PROPN
ftr-459	782	5	,	,	PUNCT
ftr-459	782	6	inc	inc	PROPN
ftr-459	782	7	.	.	PROPN
ftr-459	782	8	v.	v.	PROPN
ftr-459	782	9	commissioner	commissioner	PROPN
ftr-459	782	10	,	,	PUNCT
ftr-459	782	11	103	103	NUM
ftr-459	782	12	t.c	t.c	PROPN
ftr-459	782	13	.	.	PROPN
ftr-459	782	14	398	398	NUM
ftr-459	782	15	,	,	PUNCT
ftr-459	782	16	408	408	NUM
ftr-459	782	17	(	(	PUNCT
ftr-459	782	18	1994	1994	NUM
ftr-459	782	19	)	)	PUNCT
ftr-459	782	20	,	,	PUNCT
ftr-459	782	21	affd	affd	PROPN
ftr-459	782	22	,	,	PUNCT
ftr-459	782	23	62	62	NUM
ftr-459	782	24	f.3d	f.3d	NUM
ftr-459	782	25	136	136	NUM
ftr-459	782	26	(	(	PUNCT
ftr-459	782	27	5th	5th	ADJ
ftr-459	782	28	cir	cir	NOUN
ftr-459	782	29	.	.	PROPN
ftr-459	782	30	1995	1995	NUM
ftr-459	782	31	)	)	PUNCT
ftr-459	782	32	,	,	PUNCT
ftr-459	782	33	the	the	DET
ftr-459	782	34	commissioner	commissioner	NOUN
ftr-459	782	35	argued	argue	VERB
ftr-459	782	36	that	that	SCONJ
ftr-459	782	37	under	under	ADP
ftr-459	782	38	chevron	chevron	NOUN
ftr-459	782	39	,	,	PUNCT
ftr-459	782	40	the	the	DET
ftr-459	782	41	courts	court	NOUN
ftr-459	782	42	should	should	AUX
ftr-459	782	43	defer	defer	VERB
ftr-459	782	44	to	to	ADP
ftr-459	782	45	the	the	DET
ftr-459	782	46	agency	agency	NOUN
ftr-459	782	47	's	's	PART
ftr-459	782	48	interpretation	interpretation	NOUN
ftr-459	782	49	of	of	ADP
ftr-459	782	50	a	a	DET
ftr-459	782	51	regulation	regulation	NOUN
ftr-459	782	52	.	.	PUNCT
ftr-459	783	1	the	the	DET
ftr-459	783	2	tax	tax	NOUN
ftr-459	783	3	court	court	NOUN
ftr-459	783	4	rejected	reject	VERB
ftr-459	783	5	this	this	DET
ftr-459	783	6	argument	argument	NOUN
ftr-459	783	7	,	,	PUNCT
ftr-459	783	8	stating	state	VERB
ftr-459	783	9	that	that	SCONJ
ftr-459	783	10	deference	deference	NOUN
ftr-459	783	11	is	be	AUX
ftr-459	783	12	not	not	PART
ftr-459	783	13	the	the	DET
ftr-459	783	14	rule	rule	NOUN
ftr-459	783	15	"	"	PUNCT
ftr-459	783	16	in	in	ADP
ftr-459	783	17	the	the	DET
ftr-459	783	18	absence	absence	NOUN
ftr-459	783	19	of	of	ADP
ftr-459	783	20	a	a	DET
ftr-459	783	21	contrary	contrary	NOUN
ftr-459	783	22	published	publish	VERB
ftr-459	783	23	,	,	PUNCT
ftr-459	783	24	or	or	CCONJ
ftr-459	783	25	at	at	ADP
ftr-459	783	26	least	least	ADJ
ftr-459	783	27	longstanding	longstanding	ADJ
ftr-459	783	28	,	,	PUNCT
ftr-459	783	29	interpretation	interpretation	NOUN
ftr-459	783	30	of	of	ADP
ftr-459	783	31	the	the	DET
ftr-459	783	32	regulation	regulation	NOUN
ftr-459	783	33	in	in	ADP
ftr-459	783	34	question	question	NOUN
ftr-459	783	35	.	.	PUNCT
ftr-459	783	36	"	"	PUNCT
ftr-459	784	1	i	i	PRON
ftr-459	784	2	d.	d.	PROPN
ftr-459	784	3	at	at	ADP
ftr-459	784	4	409	409	NUM
ftr-459	784	5	.	.	NOUN
ftr-459	784	6	158	158	NUM
ftr-459	784	7	.	.	PUNCT
ftr-459	785	1	in	in	ADP
ftr-459	785	2	a	a	DET
ftr-459	785	3	few	few	ADJ
ftr-459	785	4	recent	recent	ADJ
ftr-459	785	5	cases	case	NOUN
ftr-459	785	6	upholding	uphold	VERB
ftr-459	785	7	regulations	regulation	NOUN
ftr-459	785	8	as	as	ADP
ftr-459	785	9	reasonable	reasonable	ADJ
ftr-459	785	10	,	,	PUNCT
ftr-459	785	11	the	the	DET
ftr-459	785	12	tax	tax	NOUN
ftr-459	785	13	court	court	NOUN
ftr-459	785	14	did	do	AUX
ftr-459	785	15	not	not	PART
ftr-459	785	16	cite	cite	VERB
ftr-459	785	17	chevron	chevron	NOUN
ftr-459	785	18	.	.	PUNCT
ftr-459	786	1	see	see	VERB
ftr-459	786	2	schaefer	schaefer	PROPN
ftr-459	786	3	v.	v.	PROPN
ftr-459	786	4	commissioner	commissioner	PROPN
ftr-459	786	5	,	,	PUNCT
ftr-459	786	6	105	105	NUM
ftr-459	786	7	t.c	t.c	PROPN
ftr-459	786	8	.	.	PROPN
ftr-459	786	9	227	227	NUM
ftr-459	786	10	(	(	PUNCT
ftr-459	786	11	1995	1995	NUM
ftr-459	786	12	)	)	PUNCT
ftr-459	786	13	;	;	PUNCT
ftr-459	786	14	perkin	perkin	PROPN
ftr-459	786	15	-	-	PUNCT
ftr-459	786	16	elmer	elmer	PROPN
ftr-459	786	17	corp	corp	PROPN
ftr-459	786	18	.	.	PROPN
ftr-459	787	1	v.	v.	PROPN
ftr-459	787	2	commissioner	commissioner	PROPN
ftr-459	787	3	,	,	PUNCT
ftr-459	787	4	103	103	NUM
ftr-459	787	5	t.c	t.c	PROPN
ftr-459	787	6	.	.	PROPN
ftr-459	787	7	464	464	NUM
ftr-459	787	8	(	(	PUNCT
ftr-459	787	9	1994	1994	NUM
ftr-459	787	10	)	)	PUNCT
ftr-459	788	1	;	;	PUNCT
ftr-459	788	2	e.	e.	PROPN
ftr-459	788	3	norman	norman	PROPN
ftr-459	788	4	peterson	peterson	PROPN
ftr-459	788	5	marital	marital	PROPN
ftr-459	788	6	trust	trust	PROPN
ftr-459	788	7	v.	v.	PROPN
ftr-459	788	8	commissioner	commissioner	PROPN
ftr-459	788	9	,	,	PUNCT
ftr-459	788	10	102	102	NUM
ftr-459	788	11	t.c	t.c	PROPN
ftr-459	788	12	.	.	PROPN
ftr-459	788	13	790	790	NUM
ftr-459	788	14	(	(	PUNCT
ftr-459	788	15	1994	1994	NUM
ftr-459	788	16	)	)	PUNCT
ftr-459	788	17	,	,	PUNCT
ftr-459	788	18	aff'd	aff'd	NOUN
ftr-459	788	19	,	,	PUNCT
ftr-459	788	20	78	78	NUM
ftr-459	788	21	f.3d	f.3d	NUM
ftr-459	788	22	795	795	NUM
ftr-459	788	23	(	(	PUNCT
ftr-459	788	24	2d	2d	NUM
ftr-459	788	25	cir	cir	NOUN
ftr-459	788	26	.	.	PUNCT
ftr-459	788	27	1996	1996	NUM
ftr-459	788	28	)	)	PUNCT
ftr-459	788	29	;	;	PUNCT
ftr-459	788	30	e.i	e.i	PROPN
ftr-459	788	31	.	.	PROPN
ftr-459	788	32	du	du	PROPN
ftr-459	788	33	pont	pont	PROPN
ftr-459	788	34	de	de	PROPN
ftr-459	788	35	nemours	nemours	PROPN
ftr-459	788	36	v.	v.	PROPN
ftr-459	788	37	commissioner	commissioner	PROPN
ftr-459	788	38	,	,	PUNCT
ftr-459	788	39	102	102	NUM
ftr-459	788	40	t.c	t.c	PROPN
ftr-459	788	41	.	.	PROPN
ftr-459	788	42	1	1	NUM
ftr-459	788	43	(	(	PUNCT
ftr-459	788	44	1994	1994	NUM
ftr-459	788	45	)	)	PUNCT
ftr-459	788	46	,	,	PUNCT
ftr-459	788	47	aff'd	aff'd	NOUN
ftr-459	788	48	,	,	PUNCT
ftr-459	788	49	41	41	NUM
ftr-459	788	50	f.3d	f.3d	NUM
ftr-459	788	51	130	130	NUM
ftr-459	788	52	(	(	PUNCT
ftr-459	788	53	3d	3d	PROPN
ftr-459	788	54	cir	cir	NOUN
ftr-459	788	55	.	.	PROPN
ftr-459	788	56	1994	1994	NUM
ftr-459	788	57	)	)	PUNCT
ftr-459	788	58	,	,	PUNCT
ftr-459	788	59	aff'd	aff'd	NOUN
ftr-459	788	60	sub	sub	PROPN
ftr-459	788	61	nom	nom	PROPN
ftr-459	788	62	.	.	PROPN
ftr-459	788	63	,	,	PUNCT
ftr-459	788	64	conoco	conoco	PROPN
ftr-459	788	65	,	,	PUNCT
ftr-459	788	66	inc	inc	PROPN
ftr-459	788	67	.	.	PROPN
ftr-459	789	1	v.	v.	PROPN
ftr-459	789	2	commissioner	commissioner	PROPN
ftr-459	789	3	,	,	PUNCT
ftr-459	789	4	42	42	NUM
ftr-459	789	5	f.3d	f.3d	NUM
ftr-459	789	6	972	972	NUM
ftr-459	789	7	(	(	PUNCT
ftr-459	789	8	5th	5th	ADJ
ftr-459	789	9	cir	cir	NOUN
ftr-459	789	10	.	.	PROPN
ftr-459	789	11	1995	1995	NUM
ftr-459	789	12	)	)	PUNCT
ftr-459	789	13	.	.	PUNCT
ftr-459	790	1	[	[	X
ftr-459	790	2	vol	vol	NOUN
ftr-459	790	3	.	.	PUNCT
ftr-459	790	4	3:2	3:2	NUM
ftr-459	790	5	muffled	muffled	ADJ
ftr-459	790	6	chevron	chevron	NOUN
ftr-459	790	7	:	:	PUNCT
ftr-459	790	8	judicial	judicial	ADJ
ftr-459	790	9	review	review	NOUN
ftr-459	790	10	of	of	ADP
ftr-459	790	11	tar	tar	NOUN
ftr-459	790	12	regulations	regulation	NOUN
ftr-459	790	13	chevron	chevron	NOUN
ftr-459	790	14	.	.	PUNCT
ftr-459	790	15	'59	'59	NUM
ftr-459	790	16	an	an	DET
ftr-459	790	17	unreviewed	unreviewed	ADJ
ftr-459	790	18	1993	1993	NUM
ftr-459	790	19	opinion	opinion	NOUN
ftr-459	790	20	upheld	uphold	VERB
ftr-459	790	21	an	an	DET
ftr-459	790	22	interpretive	interpretive	ADJ
ftr-459	790	23	regulation	regulation	NOUN
ftr-459	790	24	in	in	ADP
ftr-459	790	25	passing	pass	VERB
ftr-459	790	26	,	,	PUNCT
ftr-459	790	27	but	but	CCONJ
ftr-459	790	28	cited	cite	VERB
ftr-459	790	29	chevron	chevron	NOUN
ftr-459	790	30	for	for	ADP
ftr-459	790	31	the	the	DET
ftr-459	790	32	proposition	proposition	NOUN
ftr-459	790	33	that	that	SCONJ
ftr-459	790	34	an	an	DET
ftr-459	790	35	agency	agency	NOUN
ftr-459	790	36	's	's	PART
ftr-459	790	37	interpretation	interpretation	NOUN
ftr-459	790	38	must	must	AUX
ftr-459	790	39	be	be	AUX
ftr-459	790	40	based	base	VERB
ftr-459	790	41	on	on	ADP
ftr-459	790	42	a	a	DET
ftr-459	790	43	permissible	permissible	ADJ
ftr-459	790	44	construction	construction	NOUN
ftr-459	790	45	of	of	ADP
ftr-459	790	46	the	the	DET
ftr-459	790	47	statute	statute	NOUN
ftr-459	790	48	.	.	PUNCT
ftr-459	790	49	'	'	PUNCT
ftr-459	791	1	'	'	PUNCT
ftr-459	791	2	a	a	DET
ftr-459	791	3	recent	recent	ADJ
ftr-459	791	4	decision	decision	NOUN
ftr-459	791	5	upholding	uphold	VERB
ftr-459	791	6	an	an	DET
ftr-459	791	7	excise	excise	NOUN
ftr-459	791	8	tax	tax	NOUN
ftr-459	791	9	regulation	regulation	NOUN
ftr-459	791	10	cited	cite	VERB
ftr-459	791	11	chevron	chevron	NOUN
ftr-459	791	12	as	as	ADP
ftr-459	791	13	support	support	NOUN
ftr-459	791	14	for	for	ADP
ftr-459	791	15	the	the	DET
ftr-459	791	16	ability	ability	NOUN
ftr-459	791	17	of	of	ADP
ftr-459	791	18	an	an	DET
ftr-459	791	19	administrative	administrative	ADJ
ftr-459	791	20	agency	agency	NOUN
ftr-459	791	21	to	to	PART
ftr-459	791	22	change	change	VERB
ftr-459	791	23	its	its	PRON
ftr-459	791	24	opinion.16	opinion.16	ADJ
ftr-459	791	25	1	1	NUM
ftr-459	791	26	one	one	NUM
ftr-459	791	27	1995	1995	NUM
ftr-459	791	28	decision	decision	NOUN
ftr-459	791	29	cites	cite	VERB
ftr-459	791	30	chevron	chevron	NOUN
ftr-459	791	31	several	several	ADJ
ftr-459	791	32	times	time	NOUN
ftr-459	791	33	in	in	ADP
ftr-459	791	34	the	the	DET
ftr-459	791	35	course	course	NOUN
ftr-459	791	36	of	of	ADP
ftr-459	791	37	a	a	DET
ftr-459	791	38	lengthy	lengthy	ADJ
ftr-459	791	39	discussion	discussion	NOUN
ftr-459	791	40	of	of	ADP
ftr-459	791	41	legislative	legislative	ADJ
ftr-459	791	42	history	history	NOUN
ftr-459	791	43	,	,	PUNCT
ftr-459	791	44	62	62	NUM
ftr-459	791	45	and	and	CCONJ
ftr-459	791	46	in	in	ADP
ftr-459	791	47	another	another	DET
ftr-459	791	48	1995	1995	NUM
ftr-459	791	49	decision	decision	NOUN
ftr-459	791	50	,	,	PUNCT
ftr-459	791	51	chevron	chevron	NOUN
ftr-459	791	52	is	be	AUX
ftr-459	791	53	cited	cite	VERB
ftr-459	791	54	for	for	ADP
ftr-459	791	55	the	the	DET
ftr-459	791	56	proposition	proposition	NOUN
ftr-459	791	57	that	that	SCONJ
ftr-459	791	58	"	"	PUNCT
ftr-459	791	59	it	it	PRON
ftr-459	791	60	is	be	AUX
ftr-459	791	61	well	well	ADV
ftr-459	791	62	established	establish	VERB
ftr-459	791	63	that	that	SCONJ
ftr-459	791	64	considerable	considerable	ADJ
ftr-459	791	65	weight	weight	NOUN
ftr-459	791	66	should	should	AUX
ftr-459	791	67	be	be	AUX
ftr-459	791	68	accorded	accord	VERB
ftr-459	791	69	to	to	ADP
ftr-459	791	70	an	an	DET
ftr-459	791	71	executive	executive	ADJ
ftr-459	791	72	department	department	NOUN
ftr-459	791	73	's	's	PART
ftr-459	791	74	construction	construction	NOUN
ftr-459	791	75	of	of	ADP
ftr-459	791	76	a	a	DET
ftr-459	791	77	statutory	statutory	ADJ
ftr-459	791	78	scheme	scheme	NOUN
ftr-459	791	79	it	it	PRON
ftr-459	791	80	is	be	AUX
ftr-459	791	81	entrusted	entrust	VERB
ftr-459	791	82	to	to	PART
ftr-459	791	83	administer	administer	VERB
ftr-459	791	84	.	.	PUNCT
ftr-459	792	1	"	"	PUNCT
ftr-459	792	2	'	'	PUNCT
ftr-459	792	3	63	63	NUM
ftr-459	792	4	chevron	chevron	NOUN
ftr-459	792	5	has	have	AUX
ftr-459	792	6	played	play	VERB
ftr-459	792	7	a	a	DET
ftr-459	792	8	somewhat	somewhat	ADV
ftr-459	792	9	more	more	ADV
ftr-459	792	10	prominent	prominent	ADJ
ftr-459	792	11	role	role	NOUN
ftr-459	792	12	in	in	ADP
ftr-459	792	13	two	two	NUM
ftr-459	792	14	recent	recent	ADJ
ftr-459	792	15	tax	tax	NOUN
ftr-459	792	16	court	court	NOUN
ftr-459	792	17	cases	case	NOUN
ftr-459	792	18	,	,	PUNCT
ftr-459	792	19	one	one	NUM
ftr-459	792	20	invalidating	invalidate	VERB
ftr-459	792	21	a	a	DET
ftr-459	792	22	legislative	legislative	ADJ
ftr-459	792	23	regulation	regulation	NOUN
ftr-459	792	24	and	and	CCONJ
ftr-459	792	25	the	the	DET
ftr-459	792	26	other	other	ADJ
ftr-459	792	27	an	an	DET
ftr-459	792	28	interpretive	interpretive	ADJ
ftr-459	792	29	regulation,"6	regulation,"6	NOUN
ftr-459	792	30	in	in	ADP
ftr-459	792	31	each	each	DET
ftr-459	792	32	case	case	NOUN
ftr-459	792	33	on	on	ADP
ftr-459	792	34	the	the	DET
ftr-459	792	35	basis	basis	NOUN
ftr-459	792	36	of	of	ADP
ftr-459	792	37	inconsistency	inconsistency	NOUN
ftr-459	792	38	with	with	ADP
ftr-459	792	39	plain	plain	ADJ
ftr-459	792	40	meaning	meaning	NOUN
ftr-459	792	41	.	.	PUNCT
ftr-459	792	42	'	'	PUNCT
ftr-459	793	1	65	65	NUM
ftr-459	793	2	although	although	SCONJ
ftr-459	793	3	plain	plain	ADJ
ftr-459	793	4	meaning	meaning	NOUN
ftr-459	793	5	is	be	AUX
ftr-459	793	6	the	the	DET
ftr-459	793	7	first	first	ADJ
ftr-459	793	8	step	step	NOUN
ftr-459	793	9	of	of	ADP
ftr-459	793	10	analysis	analysis	NOUN
ftr-459	793	11	under	under	ADP
ftr-459	793	12	national	national	ADJ
ftr-459	793	13	muffler	muffler	NOUN
ftr-459	793	14	,	,	PUNCT
ftr-459	793	15	neither	neither	PRON
ftr-459	793	16	of	of	ADP
ftr-459	793	17	these	these	DET
ftr-459	793	18	decisions	decision	NOUN
ftr-459	793	19	goes	go	VERB
ftr-459	793	20	on	on	ADP
ftr-459	793	21	to	to	PART
ftr-459	793	22	consider	consider	VERB
ftr-459	793	23	origin	origin	NOUN
ftr-459	793	24	and	and	CCONJ
ftr-459	793	25	purpose	purpose	NOUN
ftr-459	793	26	of	of	ADP
ftr-459	793	27	the	the	DET
ftr-459	793	28	statute	statute	NOUN
ftr-459	793	29	.	.	PUNCT
ftr-459	794	1	thus	thus	ADV
ftr-459	794	2	,	,	PUNCT
ftr-459	794	3	by	by	ADP
ftr-459	794	4	examining	examine	VERB
ftr-459	794	5	the	the	DET
ftr-459	794	6	statutory	statutory	ADJ
ftr-459	794	7	language	language	NOUN
ftr-459	794	8	in	in	ADP
ftr-459	794	9	isolation	isolation	NOUN
ftr-459	794	10	and	and	CCONJ
ftr-459	794	11	in	in	ADP
ftr-459	794	12	declining	decline	VERB
ftr-459	794	13	to	to	PART
ftr-459	794	14	rely	rely	VERB
ftr-459	794	15	on	on	ADP
ftr-459	794	16	legislative	legislative	ADJ
ftr-459	794	17	history	history	NOUN
ftr-459	794	18	,	,	PUNCT
ftr-459	794	19	they	they	PRON
ftr-459	794	20	adhere	adhere	VERB
ftr-459	794	21	to	to	ADP
ftr-459	794	22	justice	justice	PROPN
ftr-459	794	23	scalia	scalia	PROPN
ftr-459	794	24	's	's	PART
ftr-459	794	25	reformulation	reformulation	NOUN
ftr-459	794	26	of	of	ADP
ftr-459	794	27	chevron	chevron	NOUN
ftr-459	794	28	.	.	PUNCT
ftr-459	795	1	in	in	ADP
ftr-459	795	2	western	western	ADJ
ftr-459	795	3	national	national	ADJ
ftr-459	795	4	mutual	mutual	PROPN
ftr-459	795	5	insurance	insurance	PROPN
ftr-459	795	6	co.	co.	PROPN
ftr-459	796	1	v.	v.	PROPN
ftr-459	796	2	commissioner	commissioner	PROPN
ftr-459	796	3	,	,	PUNCT
ftr-459	796	4	t	t	PROPN
ftr-459	796	5	"	"	PUNCT
ftr-459	796	6	the	the	DET
ftr-459	796	7	tax	tax	NOUN
ftr-459	796	8	court	court	NOUN
ftr-459	796	9	invalidated	invalidate	VERB
ftr-459	796	10	an	an	DET
ftr-459	796	11	interpretive	interpretive	ADJ
ftr-459	796	12	regulation	regulation	NOUN
ftr-459	796	13	defining	define	VERB
ftr-459	796	14	"	"	PUNCT
ftr-459	796	15	reserve	reserve	NOUN
ftr-459	796	16	strengthening	strengthening	NOUN
ftr-459	796	17	"	"	PUNCT
ftr-459	796	18	under	under	ADP
ftr-459	796	19	a	a	DET
ftr-459	796	20	transition	transition	NOUN
ftr-459	796	21	provision	provision	NOUN
ftr-459	796	22	of	of	ADP
ftr-459	796	23	the	the	DET
ftr-459	796	24	tax	tax	NOUN
ftr-459	796	25	reform	reform	NOUN
ftr-459	796	26	act	act	NOUN
ftr-459	796	27	of	of	ADP
ftr-459	796	28	1986	1986	NUM
ftr-459	796	29	designed	design	VERB
ftr-459	796	30	to	to	PART
ftr-459	796	31	limit	limit	VERB
ftr-459	796	32	loan	loan	NOUN
ftr-459	796	33	loss	loss	NOUN
ftr-459	796	34	reserves	reserve	NOUN
ftr-459	796	35	for	for	ADP
ftr-459	796	36	property	property	NOUN
ftr-459	796	37	and	and	CCONJ
ftr-459	796	38	casualty	casualty	NOUN
ftr-459	796	39	insurance	insurance	NOUN
ftr-459	796	40	companies	company	NOUN
ftr-459	796	41	.	.	PUNCT
ftr-459	797	1	67	67	NUM
ftr-459	797	2	159	159	NUM
ftr-459	797	3	.	.	PUNCT
ftr-459	798	1	pepcol	pepcol	PROPN
ftr-459	798	2	mfg	mfg	PROPN
ftr-459	798	3	.	.	PUNCT
ftr-459	798	4	co.	co.	PROPN
ftr-459	799	1	v.	v.	PROPN
ftr-459	799	2	commissioner	commissioner	PROPN
ftr-459	799	3	.	.	PUNCT
ftr-459	800	1	98	98	NUM
ftr-459	800	2	t.c	t.c	PROPN
ftr-459	800	3	.	.	PROPN
ftr-459	800	4	127	127	NUM
ftr-459	800	5	,	,	PUNCT
ftr-459	800	6	138	138	NUM
ftr-459	800	7	(	(	PUNCT
ftr-459	800	8	1992	1992	NUM
ftr-459	800	9	)	)	PUNCT
ftr-459	800	10	(	(	PUNCT
ftr-459	800	11	ruwe	ruwe	PROPN
ftr-459	800	12	,	,	PUNCT
ftr-459	800	13	j.	j.	PROPN
ftr-459	800	14	,	,	PUNCT
ftr-459	800	15	concurring	concur	VERB
ftr-459	800	16	)	)	PUNCT
ftr-459	800	17	(	(	PUNCT
ftr-459	800	18	reviewed	review	VERB
ftr-459	800	19	by	by	ADP
ftr-459	800	20	court	court	NOUN
ftr-459	800	21	)	)	PUNCT
ftr-459	800	22	(	(	PUNCT
ftr-459	800	23	invalidating	invalidate	VERB
ftr-459	800	24	regulation	regulation	NOUN
ftr-459	800	25	that	that	PRON
ftr-459	800	26	denied	deny	VERB
ftr-459	800	27	investment	investment	NOUN
ftr-459	800	28	tax	tax	NOUN
ftr-459	800	29	credit	credit	NOUN
ftr-459	800	30	for	for	ADP
ftr-459	800	31	solid	solid	ADJ
ftr-459	800	32	waste	waste	NOUN
ftr-459	800	33	recycling	recycling	NOUN
ftr-459	800	34	equipment	equipment	NOUN
ftr-459	800	35	)	)	PUNCT
ftr-459	800	36	,	,	PUNCT
ftr-459	800	37	rev'd	rev'd	VERB
ftr-459	800	38	,	,	PUNCT
ftr-459	800	39	28	28	NUM
ftr-459	800	40	f.3d	f.3d	NUM
ftr-459	800	41	1013	1013	NUM
ftr-459	800	42	(	(	PUNCT
ftr-459	800	43	10th	10th	ADJ
ftr-459	800	44	cir	cir	NOUN
ftr-459	800	45	.	.	PROPN
ftr-459	800	46	1993	1993	NUM
ftr-459	800	47	)	)	PUNCT
ftr-459	800	48	.	.	PUNCT
ftr-459	801	1	160	160	NUM
ftr-459	801	2	.	.	PUNCT
ftr-459	802	1	cramer	cramer	PROPN
ftr-459	802	2	v.	v.	PROPN
ftr-459	802	3	commissioner	commissioner	PROPN
ftr-459	802	4	,	,	PUNCT
ftr-459	802	5	101	101	NUM
ftr-459	802	6	t.c	t.c	PROPN
ftr-459	802	7	.	.	PROPN
ftr-459	802	8	225	225	NUM
ftr-459	802	9	,	,	PUNCT
ftr-459	802	10	247	247	NUM
ftr-459	802	11	(	(	PUNCT
ftr-459	802	12	1993	1993	NUM
ftr-459	802	13	)	)	PUNCT
ftr-459	802	14	.	.	PUNCT
ftr-459	803	1	aff'd	aff'd	NOUN
ftr-459	803	2	.	.	PUNCT
ftr-459	804	1	64	64	NUM
ftr-459	804	2	f.3d	f.3d	NUM
ftr-459	804	3	1406	1406	NUM
ftr-459	804	4	(	(	PUNCT
ftr-459	804	5	9th	9th	ADJ
ftr-459	804	6	cir	cir	NOUN
ftr-459	804	7	.	.	PROPN
ftr-459	804	8	1995	1995	NUM
ftr-459	804	9	)	)	PUNCT
ftr-459	804	10	.	.	PUNCT
ftr-459	805	1	161	161	NUM
ftr-459	805	2	.	.	PUNCT
ftr-459	806	1	western	western	ADJ
ftr-459	806	2	waste	waste	PROPN
ftr-459	806	3	indus	indus	PROPN
ftr-459	806	4	.	.	PUNCT
ftr-459	807	1	v.	v.	PROPN
ftr-459	807	2	commissioner	commissioner	NOUN
ftr-459	807	3	.	.	PUNCT
ftr-459	808	1	104	104	NUM
ftr-459	808	2	t.c	t.c	PROPN
ftr-459	808	3	.	.	PROPN
ftr-459	808	4	472	472	NUM
ftr-459	808	5	,	,	PUNCT
ftr-459	808	6	478	478	NUM
ftr-459	808	7	,	,	PUNCT
ftr-459	808	8	486	486	NUM
ftr-459	808	9	(	(	PUNCT
ftr-459	808	10	1995	1995	NUM
ftr-459	808	11	)	)	PUNCT
ftr-459	808	12	.	.	PUNCT
ftr-459	809	1	162	162	NUM
ftr-459	809	2	.	.	PUNCT
ftr-459	810	1	hachette	hachette	PROPN
ftr-459	810	2	usa	usa	PROPN
ftr-459	810	3	,	,	PUNCT
ftr-459	810	4	inc	inc	PROPN
ftr-459	810	5	.	.	PROPN
ftr-459	811	1	v.	v.	PROPN
ftr-459	811	2	commissioner	commissioner	PROPN
ftr-459	811	3	,	,	PUNCT
ftr-459	811	4	105	105	NUM
ftr-459	811	5	t.c	t.c	PROPN
ftr-459	811	6	.	.	PROPN
ftr-459	811	7	234	234	NUM
ftr-459	811	8	(	(	PUNCT
ftr-459	811	9	1995	1995	NUM
ftr-459	811	10	)	)	PUNCT
ftr-459	811	11	.	.	PUNCT
ftr-459	812	1	163	163	NUM
ftr-459	812	2	.	.	PUNCT
ftr-459	812	3	snap	snap	NOUN
ftr-459	812	4	-	-	PUNCT
ftr-459	812	5	drape	drape	NOUN
ftr-459	812	6	,	,	PUNCT
ftr-459	812	7	inc	inc	PROPN
ftr-459	812	8	.	.	PROPN
ftr-459	813	1	v.	v.	PROPN
ftr-459	813	2	commissioner	commissioner	PROPN
ftr-459	813	3	,	,	PUNCT
ftr-459	813	4	105	105	NUM
ftr-459	813	5	t.c	t.c	PROPN
ftr-459	813	6	.	.	PROPN
ftr-459	813	7	16	16	NUM
ftr-459	813	8	.	.	X
ftr-459	814	1	25	25	NUM
ftr-459	814	2	-	-	SYM
ftr-459	814	3	26	26	NUM
ftr-459	814	4	(	(	PUNCT
ftr-459	814	5	1995	1995	NUM
ftr-459	814	6	)	)	PUNCT
ftr-459	814	7	.	.	PUNCT
ftr-459	815	1	164	164	NUM
ftr-459	815	2	.	.	PUNCT
ftr-459	816	1	western	western	ADJ
ftr-459	816	2	nat'l	nat'l	PROPN
ftr-459	816	3	mut	mut	PROPN
ftr-459	816	4	.	.	PUNCT
ftr-459	817	1	ins	ins	PROPN
ftr-459	817	2	.	.	PUNCT
ftr-459	817	3	co.	co.	PROPN
ftr-459	818	1	v.	v.	PROPN
ftr-459	818	2	commissioner	commissioner	PROPN
ftr-459	818	3	,	,	PUNCT
ftr-459	818	4	102	102	NUM
ftr-459	818	5	t.c	t.c	PROPN
ftr-459	818	6	.	.	PROPN
ftr-459	818	7	338	338	NUM
ftr-459	818	8	(	(	PUNCT
ftr-459	818	9	1994	1994	NUM
ftr-459	818	10	)	)	PUNCT
ftr-459	818	11	.	.	PUNCT
ftr-459	819	1	aff'd	aff'd	NOUN
ftr-459	819	2	.	.	PUNCT
ftr-459	820	1	65	65	NUM
ftr-459	820	2	f.3d	f.3d	NUM
ftr-459	820	3	(	(	PUNCT
ftr-459	820	4	1995	1995	NUM
ftr-459	820	5	)	)	PUNCT
ftr-459	820	6	;	;	PUNCT
ftr-459	820	7	tate	tate	PROPN
ftr-459	820	8	&	&	CCONJ
ftr-459	820	9	lyle	lyle	PROPN
ftr-459	820	10	,	,	PUNCT
ftr-459	820	11	inc	inc	PROPN
ftr-459	820	12	.	.	PROPN
ftr-459	821	1	v.	v.	PROPN
ftr-459	821	2	commissioner	commissioner	NOUN
ftr-459	821	3	.	.	PUNCT
ftr-459	822	1	103	103	NUM
ftr-459	822	2	t.c	t.c	PROPN
ftr-459	822	3	.	.	PROPN
ftr-459	822	4	656	656	NUM
ftr-459	822	5	(	(	PUNCT
ftr-459	822	6	1994	1994	NUM
ftr-459	822	7	)	)	PUNCT
ftr-459	822	8	.	.	PUNCT
ftr-459	823	1	165	165	NUM
ftr-459	823	2	.	.	PUNCT
ftr-459	823	3	see	see	VERB
ftr-459	823	4	western	western	ADJ
ftr-459	823	5	nat'l	nat'l	NOUN
ftr-459	823	6	,	,	PUNCT
ftr-459	823	7	102	102	NUM
ftr-459	823	8	t.c	t.c	PROPN
ftr-459	823	9	.	.	PUNCT
ftr-459	824	1	at	at	ADP
ftr-459	824	2	359	359	NUM
ftr-459	824	3	,	,	PUNCT
ftr-459	824	4	361	361	NUM
ftr-459	824	5	;	;	PUNCT
ftr-459	824	6	tate	tate	PROPN
ftr-459	824	7	&	&	CCONJ
ftr-459	824	8	lyle	lyle	PROPN
ftr-459	824	9	,	,	PUNCT
ftr-459	824	10	103	103	NUM
ftr-459	824	11	t.c	t.c	PROPN
ftr-459	824	12	.	.	PUNCT
ftr-459	825	1	at	at	ADP
ftr-459	825	2	666	666	NUM
ftr-459	825	3	,	,	PUNCT
ftr-459	825	4	671	671	NUM
ftr-459	825	5	.	.	PUNCT
ftr-459	826	1	166	166	NUM
ftr-459	826	2	.	.	X
ftr-459	827	1	102	102	NUM
ftr-459	827	2	t.c	t.c	PROPN
ftr-459	827	3	.	.	PROPN
ftr-459	827	4	338	338	NUM
ftr-459	827	5	(	(	PUNCT
ftr-459	827	6	1994	1994	NUM
ftr-459	827	7	)	)	PUNCT
ftr-459	827	8	,	,	PUNCT
ftr-459	827	9	aff'd	aff'd	NOUN
ftr-459	827	10	,	,	PUNCT
ftr-459	827	11	65	65	NUM
ftr-459	827	12	f.3d	f.3d	NUM
ftr-459	827	13	90	90	NUM
ftr-459	827	14	(	(	PUNCT
ftr-459	827	15	1995	1995	NUM
ftr-459	827	16	)	)	PUNCT
ftr-459	827	17	.	.	PUNCT
ftr-459	828	1	see	see	VERB
ftr-459	828	2	supra	supra	PROPN
ftr-459	828	3	note	note	PROPN
ftr-459	828	4	142	142	NUM
ftr-459	828	5	.	.	PUNCT
ftr-459	829	1	167	167	NUM
ftr-459	829	2	.	.	PUNCT
ftr-459	830	1	i	i	PRON
ftr-459	830	2	d.	d.	PROPN
ftr-459	830	3	at	at	ADP
ftr-459	830	4	361	361	NUM
ftr-459	830	5	.	.	PUNCT
ftr-459	831	1	before	before	ADP
ftr-459	831	2	the	the	DET
ftr-459	831	3	tax	tax	NOUN
ftr-459	831	4	reform	reform	NOUN
ftr-459	831	5	act	act	NOUN
ftr-459	831	6	of	of	ADP
ftr-459	831	7	1986	1986	NUM
ftr-459	831	8	,	,	PUNCT
ftr-459	831	9	property	property	NOUN
ftr-459	831	10	and	and	CCONJ
ftr-459	831	11	casualty	casualty	NOUN
ftr-459	831	12	insurance	insurance	NOUN
ftr-459	831	13	companies	company	NOUN
ftr-459	831	14	could	could	AUX
ftr-459	831	15	deduct	deduct	VERB
ftr-459	831	16	the	the	DET
ftr-459	831	17	full	full	ADJ
ftr-459	831	18	amount	amount	NOUN
ftr-459	831	19	of	of	ADP
ftr-459	831	20	their	their	PRON
ftr-459	831	21	loss	loss	NOUN
ftr-459	831	22	reserves	reserve	NOUN
ftr-459	831	23	.	.	PUNCT
ftr-459	832	1	i	i	PRON
ftr-459	832	2	d.	d.	PROPN
ftr-459	832	3	at	at	ADP
ftr-459	832	4	344	344	NUM
ftr-459	832	5	.	.	PUNCT
ftr-459	833	1	the	the	DET
ftr-459	833	2	new	new	ADJ
ftr-459	833	3	provision	provision	NOUN
ftr-459	833	4	required	require	VERB
ftr-459	833	5	them	they	PRON
ftr-459	833	6	to	to	PART
ftr-459	833	7	discount	discount	VERB
ftr-459	833	8	the	the	DET
ftr-459	833	9	loss	loss	NOUN
ftr-459	833	10	reserves	reserve	NOUN
ftr-459	833	11	.	.	PUNCT
ftr-459	834	1	congress	congress	PROPN
ftr-459	834	2	,	,	PUNCT
ftr-459	834	3	however	however	ADV
ftr-459	834	4	,	,	PUNCT
ftr-459	834	5	enacted	enact	VERB
ftr-459	834	6	a	a	DET
ftr-459	834	7	transition	transition	NOUN
ftr-459	834	8	rule	rule	NOUN
ftr-459	834	9	that	that	PRON
ftr-459	834	10	permitted	permit	VERB
ftr-459	834	11	a	a	DET
ftr-459	834	12	one	one	NUM
ftr-459	834	13	-	-	PUNCT
ftr-459	834	14	time	time	NOUN
ftr-459	834	15	exemption	exemption	NOUN
ftr-459	834	16	from	from	ADP
ftr-459	834	17	the	the	DET
ftr-459	834	18	new	new	ADJ
ftr-459	834	19	rule	rule	NOUN
ftr-459	834	20	for	for	ADP
ftr-459	834	21	certain	certain	ADJ
ftr-459	834	22	items	item	NOUN
ftr-459	834	23	,	,	PUNCT
ftr-459	834	24	but	but	CCONJ
ftr-459	834	25	specifically	specifically	ADV
ftr-459	834	26	excluded	exclude	VERB
ftr-459	834	27	"	"	PUNCT
ftr-459	834	28	reserve	reserve	NOUN
ftr-459	834	29	strengthening	strengthening	NOUN
ftr-459	834	30	"	"	PUNCT
ftr-459	834	31	from	from	ADP
ftr-459	834	32	the	the	DET
ftr-459	834	33	exemption	exemption	NOUN
ftr-459	834	34	.	.	PUNCT
ftr-459	835	1	i	i	PRON
ftr-459	835	2	d.	d.	PROPN
ftr-459	835	3	at	at	ADP
ftr-459	835	4	345	345	NUM
ftr-459	835	5	-	-	SYM
ftr-459	835	6	46	46	NUM
ftr-459	835	7	.	.	PUNCT
ftr-459	836	1	the	the	DET
ftr-459	836	2	treasury	treasury	NOUN
ftr-459	836	3	adopted	adopt	VERB
ftr-459	836	4	a	a	DET
ftr-459	836	5	definition	definition	NOUN
ftr-459	836	6	of	of	ADP
ftr-459	836	7	reserve	reserve	NOUN
ftr-459	836	8	strengthening	strengthen	VERB
ftr-459	836	9	that	that	PRON
ftr-459	836	10	included	include	VERB
ftr-459	836	11	any	any	DET
ftr-459	836	12	increase	increase	NOUN
ftr-459	836	13	to	to	ADP
ftr-459	836	14	a	a	DET
ftr-459	836	15	company	company	NOUN
ftr-459	836	16	's	's	PART
ftr-459	836	17	prior	prior	ADJ
ftr-459	836	18	-	-	PUNCT
ftr-459	836	19	year	year	NOUN
ftr-459	836	20	reserve	reserve	NOUN
ftr-459	836	21	.	.	PUNCT
ftr-459	837	1	i	i	PRON
ftr-459	837	2	d.	d.	PROPN
ftr-459	837	3	at	at	ADP
ftr-459	837	4	346	346	NUM
ftr-459	837	5	.	.	PUNCT
ftr-459	838	1	the	the	DET
ftr-459	838	2	taxpayer	taxpayer	NOUN
ftr-459	838	3	argued	argue	VERB
ftr-459	838	4	that	that	SCONJ
ftr-459	838	5	in	in	ADP
ftr-459	838	6	the	the	DET
ftr-459	838	7	industry	industry	NOUN
ftr-459	838	8	,	,	PUNCT
ftr-459	838	9	the	the	DET
ftr-459	838	10	term	term	NOUN
ftr-459	838	11	"	"	PUNCT
ftr-459	838	12	reserve	reserve	NOUN
ftr-459	838	13	strengthening	strengthening	NOUN
ftr-459	838	14	"	"	PUNCT
ftr-459	838	15	had	have	VERB
ftr-459	838	16	an	an	DET
ftr-459	838	17	established	establish	VERB
ftr-459	838	18	meaning	meaning	NOUN
ftr-459	838	19	,	,	PUNCT
ftr-459	838	20	limited	limit	VERB
ftr-459	838	21	to	to	ADP
ftr-459	838	22	material	material	ADJ
ftr-459	838	23	changes	change	NOUN
ftr-459	838	24	in	in	ADP
ftr-459	838	25	methodology	methodology	NOUN
ftr-459	838	26	or	or	CCONJ
ftr-459	838	27	assumptions	assumption	NOUN
ftr-459	838	28	from	from	ADP
ftr-459	838	29	one	one	NUM
ftr-459	838	30	valuation	valuation	NOUN
ftr-459	838	31	date	date	NOUN
ftr-459	838	32	to	to	ADP
ftr-459	838	33	the	the	DET
ftr-459	838	34	next	next	ADJ
ftr-459	838	35	and	and	CCONJ
ftr-459	838	36	applicable	applicable	ADJ
ftr-459	838	37	to	to	PART
ftr-459	838	38	aggregate	aggregate	VERB
ftr-459	838	39	year	year	NOUN
ftr-459	838	40	-	-	PUNCT
ftr-459	838	41	end	end	NOUN
ftr-459	838	42	reserves	reserve	NOUN
ftr-459	838	43	.	.	PUNCT
ftr-459	839	1	i	i	PRON
ftr-459	839	2	d.	d.	PROPN
ftr-459	839	3	at	at	ADP
ftr-459	839	4	346	346	NUM
ftr-459	839	5	-	-	SYM
ftr-459	839	6	47	47	NUM
ftr-459	839	7	.	.	PUNCT
ftr-459	840	1	1996	1996	NUM
ftr-459	840	2	]	]	PUNCT
ftr-459	840	3	florida	florida	PROPN
ftr-459	840	4	tax	tax	PROPN
ftr-459	840	5	review	review	NOUN
ftr-459	840	6	the	the	DET
ftr-459	840	7	majority	majority	NOUN
ftr-459	840	8	cited	cite	VERB
ftr-459	840	9	chevron	chevron	NOUN
ftr-459	840	10	"	"	PUNCT
ftr-459	840	11	'	'	PUNCT
ftr-459	840	12	and	and	CCONJ
ftr-459	840	13	asked	ask	VERB
ftr-459	840	14	first	first	ADV
ftr-459	840	15	whether	whether	SCONJ
ftr-459	840	16	congress	congress	PROPN
ftr-459	840	17	,	,	PUNCT
ftr-459	840	18	in	in	ADP
ftr-459	840	19	the	the	DET
ftr-459	840	20	language	language	NOUN
ftr-459	840	21	of	of	ADP
ftr-459	840	22	the	the	DET
ftr-459	840	23	statute	statute	NOUN
ftr-459	840	24	,	,	PUNCT
ftr-459	840	25	had	have	AUX
ftr-459	840	26	spoken	speak	VERB
ftr-459	840	27	to	to	ADP
ftr-459	840	28	the	the	DET
ftr-459	840	29	precise	precise	ADJ
ftr-459	840	30	question	question	NOUN
ftr-459	840	31	at	at	ADP
ftr-459	840	32	issue	issue	NOUN
ftr-459	840	33	.	.	PUNCT
ftr-459	841	1	shortly	shortly	ADV
ftr-459	841	2	after	after	ADP
ftr-459	841	3	citing	cite	VERB
ftr-459	841	4	chevron	chevron	NOUN
ftr-459	841	5	,	,	PUNCT
ftr-459	841	6	it	it	PRON
ftr-459	841	7	quoted	quote	VERB
ftr-459	841	8	some	some	PRON
ftr-459	841	9	of	of	ADP
ftr-459	841	10	justice	justice	PROPN
ftr-459	841	11	scalia	scalia	PROPN
ftr-459	841	12	's	's	PART
ftr-459	841	13	critical	critical	ADJ
ftr-459	841	14	observations	observation	NOUN
ftr-459	841	15	about	about	ADP
ftr-459	841	16	legislative	legislative	ADJ
ftr-459	841	17	history	history	NOUN
ftr-459	841	18	.	.	PUNCT
ftr-459	842	1	169	169	NUM
ftr-459	842	2	it	it	PRON
ftr-459	842	3	concluded	conclude	VERB
ftr-459	842	4	that	that	SCONJ
ftr-459	842	5	despite	despite	SCONJ
ftr-459	842	6	some	some	DET
ftr-459	842	7	contradictory	contradictory	ADJ
ftr-459	842	8	explanations	explanation	NOUN
ftr-459	842	9	in	in	ADP
ftr-459	842	10	the	the	DET
ftr-459	842	11	legislative	legislative	ADJ
ftr-459	842	12	history	history	NOUN
ftr-459	842	13	,	,	PUNCT
ftr-459	842	14	congress	congress	PROPN
ftr-459	842	15	chose	choose	VERB
ftr-459	842	16	a	a	DET
ftr-459	842	17	term	term	NOUN
ftr-459	842	18	of	of	ADP
ftr-459	842	19	art	art	NOUN
ftr-459	842	20	used	use	VERB
ftr-459	842	21	in	in	ADP
ftr-459	842	22	an	an	DET
ftr-459	842	23	unconditional	unconditional	ADJ
ftr-459	842	24	manner	manner	NOUN
ftr-459	842	25	and	and	CCONJ
ftr-459	842	26	that	that	SCONJ
ftr-459	842	27	the	the	DET
ftr-459	842	28	established	established	ADJ
ftr-459	842	29	industry	industry	NOUN
ftr-459	842	30	understanding	understanding	NOUN
ftr-459	842	31	of	of	ADP
ftr-459	842	32	the	the	DET
ftr-459	842	33	term	term	NOUN
ftr-459	842	34	had	have	VERB
ftr-459	842	35	to	to	PART
ftr-459	842	36	prevail	prevail	VERB
ftr-459	842	37	over	over	ADP
ftr-459	842	38	the	the	DET
ftr-459	842	39	broader	broad	ADJ
ftr-459	842	40	regulatory	regulatory	ADJ
ftr-459	842	41	interpretation	interpretation	NOUN
ftr-459	842	42	.	.	PUNCT
ftr-459	843	1	70	70	NUM
ftr-459	843	2	even	even	ADV
ftr-459	843	3	specialized	specialized	ADJ
ftr-459	843	4	language	language	NOUN
ftr-459	843	5	has	have	VERB
ftr-459	843	6	plain	plain	ADJ
ftr-459	843	7	meaning	meaning	NOUN
ftr-459	843	8	;	;	PUNCT
ftr-459	843	9	it	it	PRON
ftr-459	843	10	is	be	AUX
ftr-459	843	11	the	the	DET
ftr-459	843	12	meaning	meaning	NOUN
ftr-459	843	13	plain	plain	ADJ
ftr-459	843	14	to	to	ADP
ftr-459	843	15	the	the	DET
ftr-459	843	16	specialist	specialist	NOUN
ftr-459	843	17	.	.	PUNCT
ftr-459	844	1	in	in	ADP
ftr-459	844	2	tate	tate	PROPN
ftr-459	844	3	&	&	CCONJ
ftr-459	844	4	lyle	lyle	PROPN
ftr-459	844	5	,	,	PUNCT
ftr-459	844	6	inc	inc	PROPN
ftr-459	844	7	.	.	PROPN
ftr-459	845	1	v.	v.	PROPN
ftr-459	845	2	commissioner,'7	commissioner,'7	PROPN
ftr-459	845	3	'	'	PART
ftr-459	845	4	the	the	DET
ftr-459	845	5	tax	tax	NOUN
ftr-459	845	6	court	court	NOUN
ftr-459	845	7	invalidated	invalidate	VERB
ftr-459	845	8	a	a	DET
ftr-459	845	9	legislative	legislative	ADJ
ftr-459	845	10	regulation	regulation	NOUN
ftr-459	845	11	deferring	defer	VERB
ftr-459	845	12	a	a	DET
ftr-459	845	13	u.s	u.s	PROPN
ftr-459	845	14	.	.	PROPN
ftr-459	845	15	subsidiary	subsidiary	NOUN
ftr-459	845	16	's	's	PART
ftr-459	845	17	deduction	deduction	NOUN
ftr-459	845	18	for	for	ADP
ftr-459	845	19	interest	interest	NOUN
ftr-459	845	20	accrued	accrue	VERB
ftr-459	845	21	to	to	ADP
ftr-459	845	22	a	a	DET
ftr-459	845	23	foreign	foreign	ADJ
ftr-459	845	24	parent	parent	NOUN
ftr-459	845	25	because	because	SCONJ
ftr-459	845	26	,	,	PUNCT
ftr-459	845	27	according	accord	VERB
ftr-459	845	28	to	to	ADP
ftr-459	845	29	the	the	DET
ftr-459	845	30	majority	majority	NOUN
ftr-459	845	31	,	,	PUNCT
ftr-459	845	32	it	it	PRON
ftr-459	845	33	contradicted	contradict	VERB
ftr-459	845	34	the	the	DET
ftr-459	845	35	statutory	statutory	ADJ
ftr-459	845	36	language	language	NOUN
ftr-459	845	37	.	.	PUNCT
ftr-459	846	1	section	section	NOUN
ftr-459	846	2	267(a)(2	267(a)(2	PROPN
ftr-459	846	3	)	)	PUNCT
ftr-459	846	4	denies	deny	VERB
ftr-459	846	5	deductions	deduction	NOUN
ftr-459	846	6	for	for	ADP
ftr-459	846	7	amounts	amount	NOUN
ftr-459	846	8	payable	payable	ADJ
ftr-459	846	9	to	to	ADP
ftr-459	846	10	certain	certain	ADJ
ftr-459	846	11	related	related	ADJ
ftr-459	846	12	persons	person	NOUN
ftr-459	846	13	until	until	SCONJ
ftr-459	846	14	the	the	DET
ftr-459	846	15	amounts	amount	NOUN
ftr-459	846	16	are	be	AUX
ftr-459	846	17	paid	pay	VERB
ftr-459	846	18	if	if	SCONJ
ftr-459	846	19	,	,	PUNCT
ftr-459	846	20	"	"	PUNCT
ftr-459	846	21	by	by	ADP
ftr-459	846	22	reason	reason	NOUN
ftr-459	846	23	of	of	ADP
ftr-459	846	24	the	the	DET
ftr-459	846	25	method	method	NOUN
ftr-459	846	26	of	of	ADP
ftr-459	846	27	accounting	accounting	NOUN
ftr-459	846	28	of	of	ADP
ftr-459	846	29	the	the	DET
ftr-459	846	30	person	person	NOUN
ftr-459	846	31	to	to	PART
ftr-459	846	32	whom	whom	PRON
ftr-459	846	33	the	the	DET
ftr-459	846	34	payment	payment	NOUN
ftr-459	846	35	is	be	AUX
ftr-459	846	36	to	to	PART
ftr-459	846	37	be	be	AUX
ftr-459	846	38	made	make	VERB
ftr-459	846	39	,	,	PUNCT
ftr-459	846	40	"	"	PUNCT
ftr-459	846	41	the	the	DET
ftr-459	846	42	recipient	recipient	NOUN
ftr-459	846	43	does	do	AUX
ftr-459	846	44	not	not	PART
ftr-459	846	45	have	have	VERB
ftr-459	846	46	to	to	PART
ftr-459	846	47	include	include	VERB
ftr-459	846	48	the	the	DET
ftr-459	846	49	amounts	amount	NOUN
ftr-459	846	50	in	in	ADP
ftr-459	846	51	gross	gross	ADJ
ftr-459	846	52	income	income	NOUN
ftr-459	846	53	until	until	SCONJ
ftr-459	846	54	received	receive	VERB
ftr-459	846	55	.	.	PUNCT
ftr-459	847	1	although	although	SCONJ
ftr-459	847	2	section	section	NOUN
ftr-459	847	3	267(a)(2	267(a)(2	PROPN
ftr-459	847	4	)	)	PUNCT
ftr-459	847	5	is	be	AUX
ftr-459	847	6	not	not	PART
ftr-459	847	7	limited	limit	VERB
ftr-459	847	8	to	to	ADP
ftr-459	847	9	domestic	domestic	ADJ
ftr-459	847	10	payors	payor	NOUN
ftr-459	847	11	and	and	CCONJ
ftr-459	847	12	payees	payee	NOUN
ftr-459	847	13	,	,	PUNCT
ftr-459	847	14	congress	congress	PROPN
ftr-459	847	15	enacted	enact	VERB
ftr-459	847	16	section	section	NOUN
ftr-459	847	17	267(a)(3	267(a)(3	NOUN
ftr-459	847	18	)	)	PUNCT
ftr-459	847	19	,	,	PUNCT
ftr-459	847	20	authorizing	authorize	VERB
ftr-459	847	21	the	the	DET
ftr-459	847	22	treasury	treasury	NOUN
ftr-459	847	23	to	to	PART
ftr-459	847	24	promulgate	promulgate	VERB
ftr-459	847	25	regulations	regulation	NOUN
ftr-459	847	26	applying	apply	VERB
ftr-459	847	27	the	the	DET
ftr-459	847	28	"	"	PUNCT
ftr-459	847	29	matching	matching	ADJ
ftr-459	847	30	principle	principle	NOUN
ftr-459	847	31	"	"	PUNCT
ftr-459	847	32	of	of	ADP
ftr-459	847	33	section	section	NOUN
ftr-459	847	34	267(a)(2	267(a)(2	PROPN
ftr-459	847	35	)	)	PUNCT
ftr-459	847	36	to	to	ADP
ftr-459	847	37	cases	case	NOUN
ftr-459	847	38	in	in	ADP
ftr-459	847	39	which	which	PRON
ftr-459	847	40	the	the	DET
ftr-459	847	41	payee	payee	NOUN
ftr-459	847	42	is	be	AUX
ftr-459	847	43	not	not	PART
ftr-459	847	44	a	a	DET
ftr-459	847	45	u.s	u.s	PROPN
ftr-459	847	46	.	.	PROPN
ftr-459	847	47	person	person	NOUN
ftr-459	847	48	.	.	PUNCT
ftr-459	848	1	the	the	DET
ftr-459	848	2	regulation	regulation	NOUN
ftr-459	848	3	at	at	ADP
ftr-459	848	4	issue	issue	NOUN
ftr-459	848	5	,	,	PUNCT
ftr-459	848	6	promulgated	promulgate	VERB
ftr-459	848	7	pursuant	pursuant	ADV
ftr-459	848	8	to	to	ADP
ftr-459	848	9	this	this	DET
ftr-459	848	10	grant	grant	NOUN
ftr-459	848	11	of	of	ADP
ftr-459	848	12	legislative	legislative	ADJ
ftr-459	848	13	authority	authority	NOUN
ftr-459	848	14	,	,	PUNCT
ftr-459	848	15	postponed	postpone	VERB
ftr-459	848	16	the	the	DET
ftr-459	848	17	deduction	deduction	NOUN
ftr-459	848	18	until	until	ADP
ftr-459	848	19	payment	payment	NOUN
ftr-459	848	20	if	if	SCONJ
ftr-459	848	21	the	the	DET
ftr-459	848	22	lender	lender	NOUN
ftr-459	848	23	was	be	AUX
ftr-459	848	24	exempted	exempt	VERB
ftr-459	848	25	from	from	ADP
ftr-459	848	26	u.s	u.s	PROPN
ftr-459	848	27	.	.	PROPN
ftr-459	848	28	tax	tax	NOUN
ftr-459	848	29	by	by	ADP
ftr-459	848	30	a	a	DET
ftr-459	848	31	tax	tax	NOUN
ftr-459	848	32	treaty	treaty	NOUN
ftr-459	848	33	.	.	PUNCT
ftr-459	849	1	172	172	NUM
ftr-459	849	2	the	the	DET
ftr-459	849	3	court	court	NOUN
ftr-459	849	4	concluded	conclude	VERB
ftr-459	849	5	that	that	SCONJ
ftr-459	849	6	the	the	DET
ftr-459	849	7	regulation	regulation	NOUN
ftr-459	849	8	was	be	AUX
ftr-459	849	9	invalid	invalid	ADJ
ftr-459	849	10	,	,	PUNCT
ftr-459	849	11	citing	cite	VERB
ftr-459	849	12	chevron	chevron	NOUN
ftr-459	849	13	among	among	ADP
ftr-459	849	14	other	other	ADJ
ftr-459	849	15	authorities	authority	NOUN
ftr-459	849	16	,	,	PUNCT
ftr-459	849	17	173	173	NUM
ftr-459	849	18	because	because	SCONJ
ftr-459	849	19	a	a	DET
ftr-459	849	20	treaty	treaty	NOUN
ftr-459	849	21	exemption	exemption	NOUN
ftr-459	849	22	is	be	AUX
ftr-459	849	23	not	not	PART
ftr-459	849	24	a	a	DET
ftr-459	849	25	method	method	NOUN
ftr-459	849	26	of	of	ADP
ftr-459	849	27	accounting	accounting	NOUN
ftr-459	849	28	as	as	SCONJ
ftr-459	849	29	required	require	VERB
ftr-459	849	30	by	by	ADP
ftr-459	849	31	the	the	DET
ftr-459	849	32	statute	statute	NOUN
ftr-459	849	33	.	.	PUNCT
ftr-459	850	1	74	74	NUM
ftr-459	850	2	judge	judge	PROPN
ftr-459	850	3	halpern	halpern	PROPN
ftr-459	850	4	's	's	PART
ftr-459	850	5	dissents	dissent	NOUN
ftr-459	850	6	in	in	ADP
ftr-459	850	7	both	both	PRON
ftr-459	850	8	of	of	ADP
ftr-459	850	9	these	these	DET
ftr-459	850	10	cases	case	NOUN
ftr-459	850	11	demonstrate	demonstrate	VERB
ftr-459	850	12	how	how	SCONJ
ftr-459	850	13	reliance	reliance	NOUN
ftr-459	850	14	on	on	ADP
ftr-459	850	15	the	the	DET
ftr-459	850	16	concept	concept	NOUN
ftr-459	850	17	of	of	ADP
ftr-459	850	18	plain	plain	ADJ
ftr-459	850	19	meaning	meaning	NOUN
ftr-459	850	20	gives	give	VERB
ftr-459	850	21	judges	judge	NOUN
ftr-459	850	22	freedom	freedom	NOUN
ftr-459	850	23	to	to	PART
ftr-459	850	24	construct	construct	VERB
ftr-459	850	25	meaning	meaning	NOUN
ftr-459	850	26	.	.	PUNCT
ftr-459	851	1	75	75	NUM
ftr-459	851	2	in	in	ADP
ftr-459	851	3	western	western	ADJ
ftr-459	851	4	mutual,176	mutual,176	PROPN
ftr-459	851	5	judge	judge	NOUN
ftr-459	851	6	halpern	halpern	PROPN
ftr-459	851	7	pointed	point	VERB
ftr-459	851	8	to	to	ADP
ftr-459	851	9	legislative	legislative	ADJ
ftr-459	851	10	168	168	NUM
ftr-459	851	11	.	.	PUNCT
ftr-459	852	1	i	i	PRON
ftr-459	852	2	d.	d.	PROPN
ftr-459	852	3	at	at	ADP
ftr-459	852	4	359	359	NUM
ftr-459	852	5	.	.	PUNCT
ftr-459	853	1	it	it	PRON
ftr-459	853	2	did	do	AUX
ftr-459	853	3	not	not	PART
ftr-459	853	4	cite	cite	VERB
ftr-459	853	5	national	national	ADJ
ftr-459	853	6	muffler	muffler	NOUN
ftr-459	853	7	along	along	ADP
ftr-459	853	8	with	with	ADP
ftr-459	853	9	chevron	chevron	NOUN
ftr-459	853	10	.	.	PUNCT
ftr-459	854	1	169	169	NUM
ftr-459	854	2	.	.	PUNCT
ftr-459	855	1	102	102	NUM
ftr-459	855	2	t.c	t.c	PROPN
ftr-459	855	3	.	.	PUNCT
ftr-459	856	1	at	at	ADP
ftr-459	856	2	360	360	NUM
ftr-459	856	3	(	(	PUNCT
ftr-459	856	4	citing	cite	VERB
ftr-459	856	5	hirschey	hirschey	PROPN
ftr-459	856	6	v.	v.	CCONJ
ftr-459	856	7	ferc	ferc	PROPN
ftr-459	856	8	,	,	PUNCT
ftr-459	856	9	777	777	NUM
ftr-459	856	10	f.2d	f.2d	SYM
ftr-459	856	11	1	1	NUM
ftr-459	856	12	,	,	PUNCT
ftr-459	856	13	7	7	NUM
ftr-459	856	14	-	-	SYM
ftr-459	856	15	8	8	NUM
ftr-459	856	16	&	&	CCONJ
ftr-459	856	17	n.l	n.l	PROPN
ftr-459	856	18	(	(	PUNCT
ftr-459	856	19	d.c	d.c	PROPN
ftr-459	856	20	.	.	PROPN
ftr-459	856	21	cir	cir	PROPN
ftr-459	856	22	.	.	PROPN
ftr-459	856	23	1985	1985	NUM
ftr-459	856	24	)	)	PUNCT
ftr-459	856	25	(	(	PUNCT
ftr-459	856	26	scalia	scalia	PROPN
ftr-459	856	27	,	,	PUNCT
ftr-459	856	28	j.	j.	PROPN
ftr-459	856	29	,	,	PUNCT
ftr-459	856	30	concurring	concurring	NOUN
ftr-459	856	31	)	)	PUNCT
ftr-459	856	32	)	)	PUNCT
ftr-459	856	33	.	.	PUNCT
ftr-459	857	1	170	170	NUM
ftr-459	857	2	.	.	PUNCT
ftr-459	858	1	i	i	PRON
ftr-459	858	2	d.	d.	PROPN
ftr-459	858	3	at	at	ADP
ftr-459	858	4	355	355	NUM
ftr-459	858	5	,	,	PUNCT
ftr-459	858	6	360	360	NUM
ftr-459	858	7	.	.	PUNCT
ftr-459	859	1	the	the	DET
ftr-459	859	2	majority	majority	NOUN
ftr-459	859	3	wrote	write	VERB
ftr-459	859	4	,	,	PUNCT
ftr-459	859	5	"	"	PUNCT
ftr-459	859	6	[	[	X
ftr-459	859	7	t]his	t]his	X
ftr-459	859	8	is	be	AUX
ftr-459	859	9	not	not	PART
ftr-459	859	10	the	the	DET
ftr-459	859	11	type	type	NOUN
ftr-459	859	12	of	of	ADP
ftr-459	859	13	situation	situation	NOUN
ftr-459	859	14	which	which	PRON
ftr-459	859	15	has	have	AUX
ftr-459	859	16	generated	generate	VERB
ftr-459	859	17	the	the	DET
ftr-459	859	18	continuing	continue	VERB
ftr-459	859	19	debate	debate	NOUN
ftr-459	859	20	on	on	ADP
ftr-459	859	21	the	the	DET
ftr-459	859	22	amount	amount	NOUN
ftr-459	859	23	of	of	ADP
ftr-459	859	24	deference	deference	NOUN
ftr-459	859	25	that	that	PRON
ftr-459	859	26	should	should	AUX
ftr-459	859	27	be	be	AUX
ftr-459	859	28	afforded	afford	VERB
ftr-459	859	29	to	to	ADP
ftr-459	859	30	the	the	DET
ftr-459	859	31	legislative	legislative	ADJ
ftr-459	859	32	history	history	NOUN
ftr-459	859	33	.	.	PUNCT
ftr-459	860	1	this	this	DET
ftr-459	860	2	case	case	NOUN
ftr-459	860	3	presents	present	VERB
ftr-459	860	4	a	a	DET
ftr-459	860	5	different	different	ADJ
ftr-459	860	6	perspective	perspective	NOUN
ftr-459	860	7	because	because	SCONJ
ftr-459	860	8	the	the	DET
ftr-459	860	9	statute	statute	NOUN
ftr-459	860	10	is	be	AUX
ftr-459	860	11	neither	neither	CCONJ
ftr-459	860	12	ambiguous	ambiguous	ADJ
ftr-459	860	13	nor	nor	CCONJ
ftr-459	860	14	imprecise	imprecise	ADJ
ftr-459	860	15	.	.	PUNCT
ftr-459	860	16	"	"	PUNCT
ftr-459	861	1	i	i	PRON
ftr-459	861	2	d.	d.	PROPN
ftr-459	861	3	at	at	ADP
ftr-459	861	4	360	360	NUM
ftr-459	861	5	n.25	n.25	NOUN
ftr-459	861	6	.	.	PROPN
ftr-459	861	7	171	171	NUM
ftr-459	861	8	.	.	PUNCT
ftr-459	862	1	103	103	NUM
ftr-459	862	2	t.c	t.c	PROPN
ftr-459	862	3	.	.	PROPN
ftr-459	862	4	656	656	NUM
ftr-459	862	5	(	(	PUNCT
ftr-459	862	6	1994	1994	NUM
ftr-459	862	7	)	)	PUNCT
ftr-459	862	8	.	.	PUNCT
ftr-459	863	1	172	172	X
ftr-459	863	2	.	.	PUNCT
ftr-459	863	3	regs	regs	PROPN
ftr-459	863	4	.	.	PUNCT
ftr-459	864	1	§	§	PROPN
ftr-459	864	2	1.267(a)-3(c)(2	1.267(a)-3(c)(2	NUM
ftr-459	864	3	)	)	PUNCT
ftr-459	864	4	.	.	PUNCT
ftr-459	865	1	173	173	NUM
ftr-459	865	2	.	.	X
ftr-459	865	3	103	103	NUM
ftr-459	865	4	t.c	t.c	PROPN
ftr-459	865	5	.	.	PUNCT
ftr-459	866	1	at	at	ADP
ftr-459	866	2	666	666	NUM
ftr-459	866	3	,	,	PUNCT
ftr-459	866	4	672	672	NUM
ftr-459	866	5	,	,	PUNCT
ftr-459	866	6	679	679	NUM
ftr-459	866	7	.	.	PUNCT
ftr-459	867	1	these	these	DET
ftr-459	867	2	citations	citation	NOUN
ftr-459	867	3	appeared	appear	VERB
ftr-459	867	4	in	in	ADP
ftr-459	867	5	the	the	DET
ftr-459	867	6	context	context	NOUN
ftr-459	867	7	of	of	ADP
ftr-459	867	8	cases	case	NOUN
ftr-459	867	9	involving	involve	VERB
ftr-459	867	10	regulations	regulation	NOUN
ftr-459	867	11	promulgated	promulgate	VERB
ftr-459	867	12	under	under	ADP
ftr-459	867	13	a	a	DET
ftr-459	867	14	specific	specific	ADJ
ftr-459	867	15	grant	grant	NOUN
ftr-459	867	16	of	of	ADP
ftr-459	867	17	authority	authority	NOUN
ftr-459	867	18	.	.	PUNCT
ftr-459	868	1	national	national	ADJ
ftr-459	868	2	muffler	muffler	NOUN
ftr-459	868	3	is	be	AUX
ftr-459	868	4	not	not	PART
ftr-459	868	5	cited	cite	VERB
ftr-459	868	6	.	.	PUNCT
ftr-459	869	1	174	174	NUM
ftr-459	869	2	.	.	PUNCT
ftr-459	870	1	i	i	PRON
ftr-459	870	2	d.	d.	PROPN
ftr-459	870	3	at	at	ADP
ftr-459	870	4	670	670	NUM
ftr-459	870	5	-	-	SYM
ftr-459	870	6	71	71	NUM
ftr-459	870	7	.	.	PUNCT
ftr-459	871	1	175	175	NUM
ftr-459	871	2	.	.	PUNCT
ftr-459	872	1	see	see	VERB
ftr-459	872	2	also	also	ADV
ftr-459	872	3	ilyse	ilyse	PROPN
ftr-459	872	4	barkan	barkan	PROPN
ftr-459	872	5	,	,	PUNCT
ftr-459	872	6	new	new	ADJ
ftr-459	872	7	challenges	challenge	NOUN
ftr-459	872	8	to	to	PART
ftr-459	872	9	use	use	VERB
ftr-459	872	10	of	of	ADP
ftr-459	872	11	the	the	DET
ftr-459	872	12	plain	plain	ADJ
ftr-459	872	13	meaning	meaning	NOUN
ftr-459	872	14	rule	rule	NOUN
ftr-459	872	15	to	to	PART
ftr-459	872	16	construe	construe	VERB
ftr-459	872	17	the	the	DET
ftr-459	872	18	irc	irc	NOUN
ftr-459	872	19	and	and	CCONJ
ftr-459	872	20	regs	reg	NOUN
ftr-459	872	21	,	,	PUNCT
ftr-459	872	22	69	69	NUM
ftr-459	872	23	tax	tax	NOUN
ftr-459	872	24	notes	note	NOUN
ftr-459	872	25	1403	1403	NUM
ftr-459	872	26	(	(	PUNCT
ftr-459	872	27	dec	dec	PROPN
ftr-459	872	28	.	.	PROPN
ftr-459	872	29	11	11	NUM
ftr-459	872	30	,	,	PUNCT
ftr-459	872	31	1995	1995	NUM
ftr-459	872	32	)	)	PUNCT
ftr-459	872	33	.	.	PUNCT
ftr-459	873	1	[	[	X
ftr-459	873	2	vol	vol	NOUN
ftr-459	873	3	.	.	PUNCT
ftr-459	873	4	3:2	3:2	NUM
ftr-459	873	5	muffled	muffled	ADJ
ftr-459	873	6	chevron	chevron	NOUN
ftr-459	873	7	:	:	PUNCT
ftr-459	873	8	judicial	judicial	ADJ
ftr-459	873	9	review	review	NOUN
ftr-459	873	10	of	of	ADP
ftr-459	873	11	taxc	taxc	PROPN
ftr-459	873	12	regulations	regulation	NOUN
ftr-459	873	13	history	history	NOUN
ftr-459	873	14	suggesting	suggest	VERB
ftr-459	873	15	that	that	SCONJ
ftr-459	873	16	congress	congress	PROPN
ftr-459	873	17	was	be	AUX
ftr-459	873	18	not	not	PART
ftr-459	873	19	using	use	VERB
ftr-459	873	20	the	the	DET
ftr-459	873	21	phrase	phrase	NOUN
ftr-459	873	22	"	"	PUNCT
ftr-459	873	23	reserve	reserve	NOUN
ftr-459	873	24	strengthening	strengthening	NOUN
ftr-459	873	25	"	"	PUNCT
ftr-459	873	26	as	as	ADP
ftr-459	873	27	a	a	DET
ftr-459	873	28	term	term	NOUN
ftr-459	873	29	of	of	ADP
ftr-459	873	30	art	art	NOUN
ftr-459	873	31	.	.	PUNCT
ftr-459	874	1	that	that	PRON
ftr-459	874	2	is	is	ADV
ftr-459	874	3	,	,	PUNCT
ftr-459	874	4	the	the	DET
ftr-459	874	5	language	language	NOUN
ftr-459	874	6	is	be	AUX
ftr-459	874	7	not	not	PART
ftr-459	874	8	so	so	ADV
ftr-459	874	9	plain	plain	ADJ
ftr-459	874	10	,	,	PUNCT
ftr-459	874	11	'	'	PUNCT
ftr-459	874	12	"	"	PUNCT
ftr-459	874	13	and	and	CCONJ
ftr-459	874	14	,	,	PUNCT
ftr-459	874	15	as	as	SCONJ
ftr-459	874	16	judge	judge	PROPN
ftr-459	874	17	halpern	halpern	PROPN
ftr-459	874	18	explained	explain	VERB
ftr-459	874	19	,	,	PUNCT
ftr-459	874	20	chevron	chevron	NOUN
ftr-459	874	21	requires	require	VERB
ftr-459	874	22	that	that	SCONJ
ftr-459	874	23	the	the	DET
ftr-459	874	24	agency	agency	NOUN
ftr-459	874	25	regulation	regulation	NOUN
ftr-459	874	26	be	be	AUX
ftr-459	874	27	upheld	uphold	VERB
ftr-459	874	28	in	in	ADP
ftr-459	874	29	such	such	DET
ftr-459	874	30	a	a	DET
ftr-459	874	31	case	case	NOUN
ftr-459	874	32	if	if	SCONJ
ftr-459	874	33	reasonable	reasonable	ADJ
ftr-459	874	34	.	.	PUNCT
ftr-459	874	35	'	'	PUNCT
ftr-459	875	1	8	8	NUM
ftr-459	875	2	in	in	ADP
ftr-459	875	3	tate	tate	PROPN
ftr-459	875	4	&	&	CCONJ
ftr-459	875	5	lyle	lyle	PROPN
ftr-459	875	6	,	,	PUNCT
ftr-459	875	7	judge	judge	PROPN
ftr-459	875	8	halpern	halpern	PROPN
ftr-459	875	9	's	's	PART
ftr-459	875	10	dissent	dissent	NOUN
ftr-459	875	11	called	call	VERB
ftr-459	875	12	attention	attention	NOUN
ftr-459	875	13	to	to	ADP
ftr-459	875	14	another	another	DET
ftr-459	875	15	provision	provision	NOUN
ftr-459	875	16	of	of	ADP
ftr-459	875	17	the	the	DET
ftr-459	875	18	same	same	ADJ
ftr-459	875	19	code	code	NOUN
ftr-459	875	20	section	section	NOUN
ftr-459	875	21	,	,	PUNCT
ftr-459	875	22	"	"	PUNCT
ftr-459	875	23	'	'	PUNCT
ftr-459	875	24	which	which	PRON
ftr-459	875	25	applies	apply	VERB
ftr-459	875	26	the	the	DET
ftr-459	875	27	matching	matching	NOUN
ftr-459	875	28	principle	principle	NOUN
ftr-459	875	29	to	to	PART
ftr-459	875	30	exempt	exempt	VERB
ftr-459	875	31	income	income	NOUN
ftr-459	875	32	and	and	CCONJ
ftr-459	875	33	thus	thus	ADV
ftr-459	875	34	calls	call	VERB
ftr-459	875	35	into	into	ADP
ftr-459	875	36	question	question	NOUN
ftr-459	875	37	the	the	DET
ftr-459	875	38	majority	majority	NOUN
ftr-459	875	39	's	's	PART
ftr-459	875	40	conclusion	conclusion	NOUN
ftr-459	875	41	that	that	SCONJ
ftr-459	875	42	"	"	PUNCT
ftr-459	875	43	method	method	NOUN
ftr-459	875	44	of	of	ADP
ftr-459	875	45	accounting	accounting	NOUN
ftr-459	875	46	"	"	PUNCT
ftr-459	875	47	can	can	AUX
ftr-459	875	48	not	not	PART
ftr-459	875	49	include	include	VERB
ftr-459	875	50	exemption	exemption	NOUN
ftr-459	875	51	.	.	PUNCT
ftr-459	875	52	'	'	PUNCT
ftr-459	876	1	plainness	plainness	NOUN
ftr-459	876	2	of	of	ADP
ftr-459	876	3	meaning	meaning	NOUN
ftr-459	876	4	often	often	ADV
ftr-459	876	5	depends	depend	VERB
ftr-459	876	6	on	on	ADP
ftr-459	876	7	narrowness	narrowness	NOUN
ftr-459	876	8	of	of	ADP
ftr-459	876	9	focus	focus	NOUN
ftr-459	876	10	.	.	PUNCT
ftr-459	877	1	in	in	ADP
ftr-459	877	2	tax	tax	NOUN
ftr-459	877	3	cases	case	NOUN
ftr-459	877	4	,	,	PUNCT
ftr-459	877	5	as	as	ADP
ftr-459	877	6	in	in	ADP
ftr-459	877	7	other	other	ADJ
ftr-459	877	8	areas	area	NOUN
ftr-459	877	9	of	of	ADP
ftr-459	877	10	law	law	NOUN
ftr-459	877	11	,	,	PUNCT
ftr-459	877	12	there	there	PRON
ftr-459	877	13	is	be	VERB
ftr-459	877	14	a	a	DET
ftr-459	877	15	tension	tension	NOUN
ftr-459	877	16	between	between	ADP
ftr-459	877	17	those	those	DET
ftr-459	877	18	opinions	opinion	NOUN
ftr-459	877	19	emphasizing	emphasize	VERB
ftr-459	877	20	plain	plain	ADJ
ftr-459	877	21	meaning	meaning	NOUN
ftr-459	877	22	and	and	CCONJ
ftr-459	877	23	those	those	PRON
ftr-459	877	24	emphasizing	emphasize	VERB
ftr-459	877	25	origin	origin	NOUN
ftr-459	877	26	and	and	CCONJ
ftr-459	877	27	purpose	purpose	NOUN
ftr-459	877	28	.	.	PUNCT
ftr-459	878	1	judges	judge	NOUN
ftr-459	878	2	emphasizing	emphasize	VERB
ftr-459	878	3	the	the	DET
ftr-459	878	4	first	first	ADJ
ftr-459	878	5	are	be	AUX
ftr-459	878	6	less	less	ADV
ftr-459	878	7	likely	likely	ADJ
ftr-459	878	8	to	to	PART
ftr-459	878	9	defer	defer	VERB
ftr-459	878	10	to	to	ADP
ftr-459	878	11	the	the	DET
ftr-459	878	12	administrative	administrative	ADJ
ftr-459	878	13	agency	agency	NOUN
ftr-459	878	14	than	than	ADP
ftr-459	878	15	those	those	PRON
ftr-459	878	16	emphasizing	emphasize	VERB
ftr-459	878	17	the	the	DET
ftr-459	878	18	second	second	ADJ
ftr-459	878	19	.	.	PUNCT
ftr-459	879	1	focus	focus	VERB
ftr-459	879	2	on	on	ADP
ftr-459	879	3	plain	plain	ADJ
ftr-459	879	4	meaning	meaning	NOUN
ftr-459	879	5	gives	give	VERB
ftr-459	879	6	judges	judge	NOUN
ftr-459	879	7	leeway	leeway	NOUN
ftr-459	879	8	to	to	PART
ftr-459	879	9	declare	declare	VERB
ftr-459	879	10	meaning	meaning	NOUN
ftr-459	879	11	and	and	CCONJ
ftr-459	879	12	invalidate	invalidate	VERB
ftr-459	879	13	administrative	administrative	ADJ
ftr-459	879	14	action	action	NOUN
ftr-459	879	15	.	.	PUNCT
ftr-459	880	1	it	it	PRON
ftr-459	880	2	frees	free	VERB
ftr-459	880	3	them	they	PRON
ftr-459	880	4	of	of	ADP
ftr-459	880	5	the	the	DET
ftr-459	880	6	obligation	obligation	NOUN
ftr-459	880	7	to	to	PART
ftr-459	880	8	defer	defer	VERB
ftr-459	880	9	to	to	ADP
ftr-459	880	10	administrative	administrative	ADJ
ftr-459	880	11	interpretation	interpretation	NOUN
ftr-459	880	12	.	.	PUNCT
ftr-459	881	1	"	"	PUNCT
ftr-459	881	2	'	'	PUNCT
ftr-459	881	3	while	while	SCONJ
ftr-459	881	4	tax	tax	NOUN
ftr-459	881	5	opinions	opinion	NOUN
ftr-459	881	6	that	that	PRON
ftr-459	881	7	preceded	precede	VERB
ftr-459	881	8	chevron	chevron	NOUN
ftr-459	881	9	relied	rely	VERB
ftr-459	881	10	on	on	ADP
ftr-459	881	11	national	national	ADJ
ftr-459	881	12	muffler	muffler	NOUN
ftr-459	881	13	to	to	PART
ftr-459	881	14	invalidate	invalidate	VERB
ftr-459	881	15	regulations	regulation	NOUN
ftr-459	881	16	on	on	ADP
ftr-459	881	17	the	the	DET
ftr-459	881	18	basis	basis	NOUN
ftr-459	881	19	of	of	ADP
ftr-459	881	20	inconsistency	inconsistency	NOUN
ftr-459	881	21	with	with	ADP
ftr-459	881	22	plain	plain	ADJ
ftr-459	881	23	meaning	meaning	NOUN
ftr-459	881	24	,	,	PUNCT
ftr-459	881	25	the	the	DET
ftr-459	881	26	chevron	chevron	NOUN
ftr-459	881	27	doctrine	doctrine	NOUN
ftr-459	881	28	as	as	SCONJ
ftr-459	881	29	reformulated	reformulate	VERB
ftr-459	881	30	by	by	ADP
ftr-459	881	31	justice	justice	PROPN
ftr-459	881	32	scalia	scalia	PROPN
ftr-459	881	33	gives	give	VERB
ftr-459	881	34	courts	court	NOUN
ftr-459	881	35	additional	additional	ADJ
ftr-459	881	36	authority	authority	NOUN
ftr-459	881	37	for	for	ADP
ftr-459	881	38	doing	do	VERB
ftr-459	881	39	so	so	ADV
ftr-459	881	40	.	.	PUNCT
ftr-459	882	1	iv	iv	X
ftr-459	882	2	.	.	PUNCT
ftr-459	882	3	implications	implication	NOUN
ftr-459	882	4	for	for	ADP
ftr-459	882	5	interpretation	interpretation	NOUN
ftr-459	882	6	a.	a.	NOUN
ftr-459	882	7	the	the	DET
ftr-459	882	8	role	role	NOUN
ftr-459	882	9	of	of	ADP
ftr-459	882	10	legislative	legislative	ADJ
ftr-459	882	11	histor	histor	NOUN
ftr-459	882	12	.	.	PUNCT
ftr-459	882	13	,	,	PUNCT
ftr-459	882	14	as	as	ADP
ftr-459	882	15	the	the	DET
ftr-459	882	16	opinions	opinion	NOUN
ftr-459	882	17	reviewing	review	VERB
ftr-459	882	18	the	the	DET
ftr-459	882	19	section	section	NOUN
ftr-459	882	20	593	593	NUM
ftr-459	882	21	nol	nol	NOUN
ftr-459	882	22	regulations	regulation	NOUN
ftr-459	882	23	demonstrate	demonstrate	VERB
ftr-459	882	24	,	,	PUNCT
ftr-459	882	25	tax	tax	NOUN
ftr-459	882	26	opinions	opinion	NOUN
ftr-459	882	27	often	often	ADV
ftr-459	882	28	transform	transform	VERB
ftr-459	882	29	the	the	DET
ftr-459	882	30	national	national	ADJ
ftr-459	882	31	muffler	muffler	NOUN
ftr-459	882	32	tripartite	tripartite	ADJ
ftr-459	882	33	test	test	NOUN
ftr-459	882	34	of	of	ADP
ftr-459	882	35	harmony	harmony	NOUN
ftr-459	882	36	with	with	ADP
ftr-459	882	37	the	the	DET
ftr-459	882	38	plain	plain	ADJ
ftr-459	882	39	language	language	NOUN
ftr-459	882	40	of	of	ADP
ftr-459	882	41	the	the	DET
ftr-459	882	42	statute	statute	NOUN
ftr-459	882	43	,	,	PUNCT
ftr-459	882	44	its	its	PRON
ftr-459	882	45	origin	origin	NOUN
ftr-459	882	46	,	,	PUNCT
ftr-459	882	47	and	and	CCONJ
ftr-459	882	48	its	its	PRON
ftr-459	882	49	purpose	purpose	NOUN
ftr-459	882	50	into	into	ADP
ftr-459	882	51	176	176	NUM
ftr-459	882	52	.	.	PUNCT
ftr-459	883	1	western	western	ADJ
ftr-459	883	2	nat'l	nat'l	PROPN
ftr-459	883	3	mut	mut	PROPN
ftr-459	883	4	.	.	PUNCT
ftr-459	883	5	inc	inc	PROPN
ftr-459	883	6	.	.	PROPN
ftr-459	883	7	co.	co.	PROPN
ftr-459	884	1	v.	v.	PROPN
ftr-459	884	2	commissioner	commissioner	PROPN
ftr-459	884	3	.	.	PUNCT
ftr-459	885	1	102	102	NUM
ftr-459	885	2	t.c	t.c	PROPN
ftr-459	885	3	.	.	PROPN
ftr-459	885	4	338	338	NUM
ftr-459	885	5	,	,	PUNCT
ftr-459	885	6	375	375	NUM
ftr-459	885	7	n.2	n.2	NOUN
ftr-459	885	8	(	(	PUNCT
ftr-459	885	9	1994	1994	NUM
ftr-459	885	10	)	)	PUNCT
ftr-459	885	11	.	.	PUNCT
ftr-459	886	1	177	177	NUM
ftr-459	886	2	.	.	PUNCT
ftr-459	887	1	"	"	PUNCT
ftr-459	887	2	1	1	NUM
ftr-459	887	3	believe	believe	VERB
ftr-459	887	4	that	that	SCONJ
ftr-459	887	5	all	all	DET
ftr-459	887	6	the	the	DET
ftr-459	887	7	majority	majority	NOUN
ftr-459	887	8	has	have	AUX
ftr-459	887	9	shown	show	VERB
ftr-459	887	10	is	be	AUX
ftr-459	887	11	that	that	SCONJ
ftr-459	887	12	,	,	PUNCT
ftr-459	887	13	at	at	ADP
ftr-459	887	14	best	well	ADV
ftr-459	887	15	.	.	PUNCT
ftr-459	888	1	congress	congress	PROPN
ftr-459	888	2	has	have	AUX
ftr-459	888	3	unambiguously	unambiguously	ADV
ftr-459	888	4	settled	settle	VERB
ftr-459	888	5	on	on	ADP
ftr-459	888	6	an	an	DET
ftr-459	888	7	imprecise	imprecise	ADJ
ftr-459	888	8	meaning	meaning	NOUN
ftr-459	888	9	.	.	PUNCT
ftr-459	888	10	"	"	PUNCT
ftr-459	889	1	i	i	PRON
ftr-459	889	2	d.	d.	PROPN
ftr-459	889	3	at	at	ADP
ftr-459	889	4	375	375	NUM
ftr-459	889	5	n.2	n.2	NOUN
ftr-459	889	6	.	.	PUNCT
ftr-459	890	1	judge	judge	PROPN
ftr-459	890	2	halpern	halpern	PROPN
ftr-459	890	3	also	also	ADV
ftr-459	890	4	criticizes	criticize	VERB
ftr-459	890	5	the	the	DET
ftr-459	890	6	majority	majority	NOUN
ftr-459	890	7	for	for	ADP
ftr-459	890	8	failing	fail	VERB
ftr-459	890	9	to	to	PART
ftr-459	890	10	heed	heed	VERB
ftr-459	890	11	the	the	DET
ftr-459	890	12	lesson	lesson	NOUN
ftr-459	890	13	of	of	ADP
ftr-459	890	14	chevron	chevron	NOUN
ftr-459	890	15	in	in	ADP
ftr-459	890	16	his	his	PRON
ftr-459	890	17	dissent	dissent	NOUN
ftr-459	890	18	in	in	ADP
ftr-459	890	19	redlark	redlark	NOUN
ftr-459	890	20	v.	v.	ADP
ftr-459	890	21	commissioner	commissioner	NOUN
ftr-459	890	22	,	,	PUNCT
ftr-459	890	23	106	106	NUM
ftr-459	890	24	t.c	t.c	PROPN
ftr-459	890	25	.	.	PUNCT
ftr-459	891	1	no	no	INTJ
ftr-459	891	2	.	.	NOUN
ftr-459	891	3	2	2	NUM
ftr-459	891	4	(	(	PUNCT
ftr-459	891	5	1996	1996	NUM
ftr-459	891	6	)	)	PUNCT
ftr-459	891	7	.	.	PUNCT
ftr-459	892	1	178	178	NUM
ftr-459	892	2	.	.	PUNCT
ftr-459	893	1	western	western	ADJ
ftr-459	893	2	nat'l	nat'l	NOUN
ftr-459	893	3	,	,	PUNCT
ftr-459	893	4	103	103	NUM
ftr-459	893	5	t.c	t.c	PROPN
ftr-459	893	6	.	.	PUNCT
ftr-459	894	1	at	at	ADP
ftr-459	894	2	376	376	NUM
ftr-459	894	3	.	.	PUNCT
ftr-459	895	1	judge	judge	PROPN
ftr-459	895	2	halpern	halpern	PROPN
ftr-459	895	3	's	's	PART
ftr-459	895	4	analysis	analysis	NOUN
ftr-459	895	5	was	be	AUX
ftr-459	895	6	premised	premise	VERB
ftr-459	895	7	on	on	ADP
ftr-459	895	8	the	the	DET
ftr-459	895	9	"	"	PUNCT
ftr-459	895	10	original	original	ADJ
ftr-459	895	11	"	"	PUNCT
ftr-459	895	12	chevron	chevron	NOUN
ftr-459	895	13	under	under	ADP
ftr-459	895	14	which	which	PRON
ftr-459	895	15	legislative	legislative	ADJ
ftr-459	895	16	history	history	NOUN
ftr-459	895	17	is	be	AUX
ftr-459	895	18	used	use	VERB
ftr-459	895	19	to	to	PART
ftr-459	895	20	discern	discern	VERB
ftr-459	895	21	congressional	congressional	ADJ
ftr-459	895	22	intent	intent	NOUN
ftr-459	895	23	.	.	PUNCT
ftr-459	896	1	see	see	VERB
ftr-459	896	2	467	467	NUM
ftr-459	896	3	u.s	u.s	PROPN
ftr-459	896	4	.	.	PROPN
ftr-459	896	5	at	at	ADP
ftr-459	896	6	862	862	NUM
ftr-459	896	7	-	-	SYM
ftr-459	896	8	64	64	NUM
ftr-459	896	9	.	.	PUNCT
ftr-459	897	1	179	179	NUM
ftr-459	897	2	.	.	PUNCT
ftr-459	898	1	irc	irc	PROPN
ftr-459	898	2	§	§	PROPN
ftr-459	898	3	267(b)(9	267(b)(9	NUM
ftr-459	898	4	)	)	PUNCT
ftr-459	898	5	.	.	PUNCT
ftr-459	899	1	this	this	DET
ftr-459	899	2	subsection	subsection	NOUN
ftr-459	899	3	specifies	specifie	NOUN
ftr-459	899	4	that	that	SCONJ
ftr-459	899	5	§	§	PROPN
ftr-459	899	6	267(a	267(a	NUM
ftr-459	899	7	)	)	PUNCT
ftr-459	899	8	applies	apply	VERB
ftr-459	899	9	to	to	ADP
ftr-459	899	10	a	a	DET
ftr-459	899	11	"	"	PUNCT
ftr-459	899	12	person	person	NOUN
ftr-459	899	13	and	and	CCONJ
ftr-459	899	14	an	an	DET
ftr-459	899	15	organization	organization	NOUN
ftr-459	899	16	to	to	PART
ftr-459	899	17	which	which	PRON
ftr-459	899	18	section	section	NOUN
ftr-459	899	19	501	501	NUM
ftr-459	899	20	(	(	PUNCT
ftr-459	899	21	relating	relate	VERB
ftr-459	899	22	to	to	ADP
ftr-459	899	23	certain	certain	ADJ
ftr-459	899	24	educational	educational	ADJ
ftr-459	899	25	and	and	CCONJ
ftr-459	899	26	charitable	charitable	ADJ
ftr-459	899	27	organizations	organization	NOUN
ftr-459	899	28	which	which	PRON
ftr-459	899	29	are	be	AUX
ftr-459	899	30	exempt	exempt	ADJ
ftr-459	899	31	from	from	ADP
ftr-459	899	32	tax	tax	NOUN
ftr-459	899	33	)	)	PUNCT
ftr-459	899	34	applies	apply	VERB
ftr-459	899	35	and	and	CCONJ
ftr-459	899	36	which	which	PRON
ftr-459	899	37	is	be	AUX
ftr-459	899	38	controlled	control	VERB
ftr-459	899	39	directly	directly	ADV
ftr-459	899	40	or	or	CCONJ
ftr-459	899	41	indirectly	indirectly	ADV
ftr-459	899	42	by	by	ADP
ftr-459	899	43	such	such	ADJ
ftr-459	899	44	person	person	NOUN
ftr-459	899	45	or	or	CCONJ
ftr-459	899	46	(	(	PUNCT
ftr-459	899	47	if	if	SCONJ
ftr-459	899	48	such	such	ADJ
ftr-459	899	49	person	person	NOUN
ftr-459	899	50	is	be	AUX
ftr-459	899	51	an	an	DET
ftr-459	899	52	individual	individual	NOUN
ftr-459	899	53	)	)	PUNCT
ftr-459	899	54	by	by	ADP
ftr-459	899	55	members	member	NOUN
ftr-459	899	56	of	of	ADP
ftr-459	899	57	the	the	DET
ftr-459	899	58	family	family	NOUN
ftr-459	899	59	of	of	ADP
ftr-459	899	60	such	such	ADJ
ftr-459	899	61	individual	individual	NOUN
ftr-459	899	62	.	.	PUNCT
ftr-459	899	63	"	"	PUNCT
ftr-459	900	1	180	180	NUM
ftr-459	900	2	.	.	PUNCT
ftr-459	900	3	tate	tate	PROPN
ftr-459	900	4	&	&	CCONJ
ftr-459	900	5	lyle	lyle	PROPN
ftr-459	900	6	,	,	PUNCT
ftr-459	900	7	inc	inc	PROPN
ftr-459	900	8	.	.	PROPN
ftr-459	901	1	v.	v.	PROPN
ftr-459	901	2	commissioner	commissioner	NOUN
ftr-459	901	3	.	.	PUNCT
ftr-459	902	1	103	103	NUM
ftr-459	902	2	t.c	t.c	PROPN
ftr-459	902	3	.	.	PROPN
ftr-459	902	4	656	656	NUM
ftr-459	902	5	,	,	PUNCT
ftr-459	902	6	692	692	NUM
ftr-459	902	7	-	-	SYM
ftr-459	902	8	95	95	NUM
ftr-459	902	9	(	(	PUNCT
ftr-459	902	10	1994	1994	NUM
ftr-459	902	11	)	)	PUNCT
ftr-459	902	12	(	(	PUNCT
ftr-459	902	13	halpern	halpern	PROPN
ftr-459	902	14	,	,	PUNCT
ftr-459	902	15	j.	j.	PROPN
ftr-459	902	16	,	,	PUNCT
ftr-459	902	17	dissenting	dissent	VERB
ftr-459	902	18	)	)	PUNCT
ftr-459	902	19	.	.	PUNCT
ftr-459	903	1	he	he	PRON
ftr-459	903	2	acknowledged	acknowledge	VERB
ftr-459	903	3	that	that	SCONJ
ftr-459	903	4	it	it	PRON
ftr-459	903	5	was	be	AUX
ftr-459	903	6	possible	possible	ADJ
ftr-459	903	7	that	that	SCONJ
ftr-459	903	8	§	§	PROPN
ftr-459	903	9	267(b)(9	267(b)(9	NUM
ftr-459	903	10	)	)	PUNCT
ftr-459	903	11	was	be	AUX
ftr-459	903	12	intended	intend	VERB
ftr-459	903	13	to	to	PART
ftr-459	903	14	refer	refer	VERB
ftr-459	903	15	only	only	ADV
ftr-459	903	16	to	to	ADP
ftr-459	903	17	§	§	PROPN
ftr-459	903	18	267(a)(1	267(a)(1	NUM
ftr-459	903	19	)	)	PUNCT
ftr-459	903	20	,	,	PUNCT
ftr-459	903	21	which	which	PRON
ftr-459	903	22	denies	deny	VERB
ftr-459	903	23	loss	loss	NOUN
ftr-459	903	24	recognition	recognition	NOUN
ftr-459	903	25	for	for	ADP
ftr-459	903	26	sales	sale	NOUN
ftr-459	903	27	or	or	CCONJ
ftr-459	903	28	exchanges	exchange	NOUN
ftr-459	903	29	between	between	ADP
ftr-459	903	30	related	related	ADJ
ftr-459	903	31	parties	party	NOUN
ftr-459	903	32	.	.	PUNCT
ftr-459	904	1	i	i	PRON
ftr-459	904	2	d.	d.	PROPN
ftr-459	904	3	at	at	ADP
ftr-459	904	4	694	694	NUM
ftr-459	904	5	-	-	SYM
ftr-459	904	6	95	95	NUM
ftr-459	904	7	.	.	PUNCT
ftr-459	905	1	181	181	NUM
ftr-459	905	2	.	.	PUNCT
ftr-459	906	1	see	see	VERB
ftr-459	906	2	shapiro	shapiro	PROPN
ftr-459	906	3	&	&	CCONJ
ftr-459	906	4	levy	levy	PROPN
ftr-459	906	5	,	,	PUNCT
ftr-459	906	6	supra	supra	PROPN
ftr-459	906	7	note	note	NOUN
ftr-459	906	8	46	46	NUM
ftr-459	906	9	,	,	PUNCT
ftr-459	906	10	at	at	ADP
ftr-459	906	11	1063	1063	NUM
ftr-459	906	12	.	.	PUNCT
ftr-459	907	1	19961	19961	NUM
ftr-459	907	2	florida	florida	PROPN
ftr-459	907	3	tax	tax	PROPN
ftr-459	907	4	review	review	NOUN
ftr-459	907	5	a	a	DET
ftr-459	907	6	two	two	NUM
ftr-459	907	7	-	-	PUNCT
ftr-459	907	8	step	step	NOUN
ftr-459	907	9	test	test	NOUN
ftr-459	907	10	.	.	PUNCT
ftr-459	908	1	the	the	DET
ftr-459	908	2	first	first	ADJ
ftr-459	908	3	step	step	NOUN
ftr-459	908	4	looks	look	VERB
ftr-459	908	5	at	at	ADP
ftr-459	908	6	the	the	DET
ftr-459	908	7	statutory	statutory	ADJ
ftr-459	908	8	language	language	NOUN
ftr-459	908	9	.	.	PUNCT
ftr-459	909	1	the	the	DET
ftr-459	909	2	second	second	ADJ
ftr-459	909	3	step	step	NOUN
ftr-459	909	4	considers	consider	VERB
ftr-459	909	5	purpose	purpose	NOUN
ftr-459	909	6	and	and	CCONJ
ftr-459	909	7	origin	origin	NOUN
ftr-459	909	8	through	through	ADP
ftr-459	909	9	the	the	DET
ftr-459	909	10	use	use	NOUN
ftr-459	909	11	of	of	ADP
ftr-459	909	12	legislative	legislative	ADJ
ftr-459	909	13	history	history	NOUN
ftr-459	909	14	.	.	PUNCT
ftr-459	910	1	these	these	DET
ftr-459	910	2	two	two	NUM
ftr-459	910	3	steps	step	NOUN
ftr-459	910	4	differ	differ	VERB
ftr-459	910	5	in	in	ADP
ftr-459	910	6	important	important	ADJ
ftr-459	910	7	ways	way	NOUN
ftr-459	910	8	from	from	ADP
ftr-459	910	9	both	both	CCONJ
ftr-459	910	10	the	the	DET
ftr-459	910	11	original	original	ADJ
ftr-459	910	12	chevron	chevron	NOUN
ftr-459	910	13	two	two	NUM
ftr-459	910	14	-	-	PUNCT
ftr-459	910	15	step	step	NOUN
ftr-459	910	16	and	and	CCONJ
ftr-459	910	17	the	the	DET
ftr-459	910	18	two	two	NUM
ftr-459	910	19	-	-	PUNCT
ftr-459	910	20	step	step	NOUN
ftr-459	910	21	as	as	SCONJ
ftr-459	910	22	reformulated	reformulate	VERB
ftr-459	910	23	by	by	ADP
ftr-459	910	24	justice	justice	PROPN
ftr-459	910	25	scalia	scalia	PROPN
ftr-459	910	26	.	.	PUNCT
ftr-459	911	1	this	this	DET
ftr-459	911	2	"	"	PUNCT
ftr-459	911	3	muffled	muffled	ADJ
ftr-459	911	4	chevron	chevron	NOUN
ftr-459	911	5	doctrine"--a	doctrine"--a	VERB
ftr-459	911	6	combination	combination	NOUN
ftr-459	911	7	of	of	ADP
ftr-459	911	8	national	national	ADJ
ftr-459	911	9	muffler	muffler	NOUN
ftr-459	911	10	and	and	CCONJ
ftr-459	911	11	chevron	chevron	NOUN
ftr-459	911	12	-	-	PUNCT
ftr-459	911	13	offers	offer	VERB
ftr-459	911	14	a	a	DET
ftr-459	911	15	model	model	NOUN
ftr-459	911	16	for	for	ADP
ftr-459	911	17	statutory	statutory	ADJ
ftr-459	911	18	interpretation	interpretation	NOUN
ftr-459	911	19	and	and	CCONJ
ftr-459	911	20	regulatory	regulatory	ADJ
ftr-459	911	21	review	review	NOUN
ftr-459	911	22	applicable	applicable	ADJ
ftr-459	911	23	beyond	beyond	ADP
ftr-459	911	24	tax	tax	NOUN
ftr-459	911	25	.	.	PUNCT
ftr-459	912	1	as	as	SCONJ
ftr-459	912	2	described	describe	VERB
ftr-459	912	3	in	in	ADP
ftr-459	912	4	chevron	chevron	PROPN
ftr-459	912	5	itself	itself	PRON
ftr-459	912	6	,	,	PUNCT
ftr-459	912	7	step	step	VERB
ftr-459	912	8	one	one	NUM
ftr-459	912	9	looked	look	VERB
ftr-459	912	10	to	to	ADP
ftr-459	912	11	the	the	DET
ftr-459	912	12	intent	intent	NOUN
ftr-459	912	13	of	of	ADP
ftr-459	912	14	congress	congress	PROPN
ftr-459	912	15	,	,	PUNCT
ftr-459	912	16	discovered	discover	VERB
ftr-459	912	17	through	through	ADP
ftr-459	912	18	the	the	DET
ftr-459	912	19	traditional	traditional	ADJ
ftr-459	912	20	tools	tool	NOUN
ftr-459	912	21	of	of	ADP
ftr-459	912	22	statutory	statutory	ADJ
ftr-459	912	23	construction	construction	NOUN
ftr-459	912	24	.	.	PUNCT
ftr-459	913	1	the	the	DET
ftr-459	913	2	chevron	chevron	PROPN
ftr-459	913	3	court	court	NOUN
ftr-459	913	4	examined	examine	VERB
ftr-459	913	5	legislative	legislative	ADJ
ftr-459	913	6	history	history	NOUN
ftr-459	913	7	to	to	PART
ftr-459	913	8	see	see	VERB
ftr-459	913	9	whether	whether	SCONJ
ftr-459	913	10	congress	congress	PROPN
ftr-459	913	11	had	have	AUX
ftr-459	913	12	spoken	speak	VERB
ftr-459	913	13	to	to	ADP
ftr-459	913	14	the	the	DET
ftr-459	913	15	issue	issue	NOUN
ftr-459	913	16	at	at	ADP
ftr-459	913	17	hand	hand	NOUN
ftr-459	913	18	.	.	PUNCT
ftr-459	914	1	the	the	DET
ftr-459	914	2	first	first	ADJ
ftr-459	914	3	step	step	NOUN
ftr-459	914	4	of	of	ADP
ftr-459	914	5	the	the	DET
ftr-459	914	6	reformulated	reformulate	VERB
ftr-459	914	7	chevron	chevron	NOUN
ftr-459	914	8	test	test	NOUN
ftr-459	914	9	,	,	PUNCT
ftr-459	914	10	in	in	ADP
ftr-459	914	11	contrast	contrast	NOUN
ftr-459	914	12	,	,	PUNCT
ftr-459	914	13	looks	look	VERB
ftr-459	914	14	at	at	ADP
ftr-459	914	15	the	the	DET
ftr-459	914	16	text	text	NOUN
ftr-459	914	17	,	,	PUNCT
ftr-459	914	18	the	the	DET
ftr-459	914	19	"	"	PUNCT
ftr-459	914	20	structure	structure	NOUN
ftr-459	914	21	and	and	CCONJ
ftr-459	914	22	language	language	NOUN
ftr-459	914	23	of	of	ADP
ftr-459	914	24	the	the	DET
ftr-459	914	25	statute	statute	NOUN
ftr-459	914	26	as	as	ADP
ftr-459	914	27	a	a	DET
ftr-459	914	28	whole	whole	NOUN
ftr-459	914	29	,	,	PUNCT
ftr-459	914	30	"	"	PUNCT
ftr-459	914	31	82	82	NUM
ftr-459	914	32	but	but	CCONJ
ftr-459	914	33	not	not	PART
ftr-459	914	34	the	the	DET
ftr-459	914	35	legislative	legislative	ADJ
ftr-459	914	36	history	history	NOUN
ftr-459	914	37	or	or	CCONJ
ftr-459	914	38	other	other	ADJ
ftr-459	914	39	traditional	traditional	ADJ
ftr-459	914	40	tools	tool	NOUN
ftr-459	914	41	of	of	ADP
ftr-459	914	42	statutory	statutory	ADJ
ftr-459	914	43	construction	construction	NOUN
ftr-459	914	44	.	.	PUNCT
ftr-459	915	1	moreover	moreover	ADV
ftr-459	915	2	,	,	PUNCT
ftr-459	915	3	supreme	supreme	PROPN
ftr-459	915	4	court	court	PROPN
ftr-459	915	5	practice	practice	NOUN
ftr-459	915	6	under	under	ADP
ftr-459	915	7	the	the	DET
ftr-459	915	8	reformulated	reformulate	VERB
ftr-459	915	9	chevron	chevron	NOUN
ftr-459	915	10	doctrine	doctrine	NOUN
ftr-459	915	11	suggests	suggest	VERB
ftr-459	915	12	that	that	SCONJ
ftr-459	915	13	reviewing	review	VERB
ftr-459	915	14	courts	court	NOUN
ftr-459	915	15	should	should	AUX
ftr-459	915	16	presume	presume	VERB
ftr-459	915	17	that	that	SCONJ
ftr-459	915	18	the	the	DET
ftr-459	915	19	meaning	meaning	NOUN
ftr-459	915	20	of	of	ADP
ftr-459	915	21	the	the	DET
ftr-459	915	22	statute	statute	NOUN
ftr-459	915	23	is	be	AUX
ftr-459	915	24	plain	plain	ADJ
ftr-459	915	25	.	.	PUNCT
ftr-459	916	1	in	in	ADP
ftr-459	916	2	most	most	ADJ
ftr-459	916	3	cases	case	NOUN
ftr-459	916	4	,	,	PUNCT
ftr-459	916	5	according	accord	VERB
ftr-459	916	6	to	to	ADP
ftr-459	916	7	the	the	DET
ftr-459	916	8	reformulated	reformulate	VERB
ftr-459	916	9	chevron	chevron	NOUN
ftr-459	916	10	,	,	PUNCT
ftr-459	916	11	courts	court	NOUN
ftr-459	916	12	should	should	AUX
ftr-459	916	13	be	be	AUX
ftr-459	916	14	able	able	ADJ
ftr-459	916	15	to	to	PART
ftr-459	916	16	discern	discern	VERB
ftr-459	916	17	the	the	DET
ftr-459	916	18	appropriate	appropriate	ADJ
ftr-459	916	19	meaning	meaning	NOUN
ftr-459	916	20	from	from	ADP
ftr-459	916	21	reading	read	VERB
ftr-459	916	22	the	the	DET
ftr-459	916	23	text	text	NOUN
ftr-459	916	24	alone	alone	ADV
ftr-459	916	25	.	.	PUNCT
ftr-459	917	1	step	step	VERB
ftr-459	917	2	one	one	NUM
ftr-459	917	3	of	of	ADP
ftr-459	917	4	the	the	DET
ftr-459	917	5	muffled	muffled	ADJ
ftr-459	917	6	chevron	chevron	NOUN
ftr-459	917	7	doctrine	doctrine	NOUN
ftr-459	917	8	resembles	resemble	VERB
ftr-459	917	9	the	the	DET
ftr-459	917	10	first	first	ADJ
ftr-459	917	11	step	step	NOUN
ftr-459	917	12	of	of	ADP
ftr-459	917	13	the	the	DET
ftr-459	917	14	reformulated	reformulate	VERB
ftr-459	917	15	chevron	chevron	NOUN
ftr-459	917	16	by	by	ADP
ftr-459	917	17	excluding	exclude	VERB
ftr-459	917	18	legislative	legislative	ADJ
ftr-459	917	19	history	history	NOUN
ftr-459	917	20	from	from	ADP
ftr-459	917	21	this	this	DET
ftr-459	917	22	stage	stage	NOUN
ftr-459	917	23	of	of	ADP
ftr-459	917	24	analysis	analysis	NOUN
ftr-459	917	25	.	.	PUNCT
ftr-459	918	1	step	step	NOUN
ftr-459	918	2	one	one	NUM
ftr-459	918	3	of	of	ADP
ftr-459	918	4	muffled	muffled	ADJ
ftr-459	918	5	chevron	chevron	NOUN
ftr-459	918	6	moves	move	NOUN
ftr-459	918	7	toward	toward	ADP
ftr-459	918	8	what	what	PRON
ftr-459	918	9	professor	professor	NOUN
ftr-459	918	10	eskridge	eskridge	NOUN
ftr-459	918	11	has	have	AUX
ftr-459	918	12	called	call	VERB
ftr-459	918	13	a	a	DET
ftr-459	918	14	"	"	PUNCT
ftr-459	918	15	harder	hard	ADJ
ftr-459	918	16	"	"	PUNCT
ftr-459	918	17	plain	plain	ADJ
ftr-459	918	18	meaning	meaning	NOUN
ftr-459	918	19	rule	rule	NOUN
ftr-459	918	20	under	under	ADP
ftr-459	918	21	which	which	PRON
ftr-459	918	22	a	a	DET
ftr-459	918	23	"	"	PUNCT
ftr-459	918	24	text	text	NOUN
ftr-459	918	25	's	's	PART
ftr-459	918	26	clarity	clarity	NOUN
ftr-459	918	27	is	be	AUX
ftr-459	918	28	reinforced	reinforce	VERB
ftr-459	918	29	by	by	ADP
ftr-459	918	30	arguments	argument	NOUN
ftr-459	918	31	of	of	ADP
ftr-459	918	32	horizontal	horizontal	ADJ
ftr-459	918	33	coherence	coherence	NOUN
ftr-459	918	34	,	,	PUNCT
ftr-459	918	35	"	"	PUNCT
ftr-459	918	36	which	which	PRON
ftr-459	918	37	include	include	VERB
ftr-459	918	38	the	the	DET
ftr-459	918	39	whole	whole	ADJ
ftr-459	918	40	act	act	NOUN
ftr-459	918	41	and	and	CCONJ
ftr-459	918	42	statutory	statutory	ADJ
ftr-459	918	43	analogues	analogue	NOUN
ftr-459	918	44	.	.	PUNCT
ftr-459	918	45	183	183	NUM
ftr-459	918	46	in	in	ADP
ftr-459	918	47	the	the	DET
ftr-459	918	48	cases	case	NOUN
ftr-459	918	49	involving	involve	VERB
ftr-459	918	50	the	the	DET
ftr-459	918	51	section	section	NOUN
ftr-459	918	52	593	593	NUM
ftr-459	918	53	nol	nol	NOUN
ftr-459	918	54	regulations	regulation	NOUN
ftr-459	918	55	,	,	PUNCT
ftr-459	918	56	for	for	ADP
ftr-459	918	57	example	example	NOUN
ftr-459	918	58	,	,	PUNCT
ftr-459	918	59	the	the	DET
ftr-459	918	60	courts	court	NOUN
ftr-459	918	61	examined	examine	VERB
ftr-459	918	62	the	the	DET
ftr-459	918	63	language	language	NOUN
ftr-459	918	64	not	not	PART
ftr-459	918	65	only	only	ADV
ftr-459	918	66	of	of	ADP
ftr-459	918	67	section	section	NOUN
ftr-459	918	68	593	593	NUM
ftr-459	918	69	,	,	PUNCT
ftr-459	918	70	but	but	CCONJ
ftr-459	918	71	also	also	ADV
ftr-459	918	72	of	of	ADP
ftr-459	918	73	section	section	NOUN
ftr-459	918	74	172	172	NUM
ftr-459	918	75	and	and	CCONJ
ftr-459	918	76	how	how	SCONJ
ftr-459	918	77	the	the	DET
ftr-459	918	78	two	two	NUM
ftr-459	918	79	relate	relate	NOUN
ftr-459	918	80	in	in	ADP
ftr-459	918	81	the	the	DET
ftr-459	918	82	code	code	NOUN
ftr-459	918	83	.	.	PUNCT
ftr-459	919	1	legislative	legislative	ADJ
ftr-459	919	2	history	history	NOUN
ftr-459	919	3	played	play	VERB
ftr-459	919	4	no	no	DET
ftr-459	919	5	part	part	NOUN
ftr-459	919	6	in	in	ADP
ftr-459	919	7	this	this	DET
ftr-459	919	8	textual	textual	ADJ
ftr-459	919	9	,	,	PUNCT
ftr-459	919	10	structural	structural	ADJ
ftr-459	919	11	analysis	analysis	NOUN
ftr-459	919	12	.	.	PUNCT
ftr-459	920	1	like	like	ADP
ftr-459	920	2	the	the	DET
ftr-459	920	3	reformulated	reformulate	VERB
ftr-459	920	4	chevron	chevron	NOUN
ftr-459	920	5	,	,	PUNCT
ftr-459	920	6	step	step	VERB
ftr-459	920	7	one	one	NUM
ftr-459	920	8	of	of	ADP
ftr-459	920	9	the	the	DET
ftr-459	920	10	muffled	muffled	ADJ
ftr-459	920	11	chevron	chevron	NOUN
ftr-459	920	12	doctrine	doctrine	NOUN
ftr-459	920	13	assigns	assign	VERB
ftr-459	920	14	particular	particular	ADJ
ftr-459	920	15	importance	importance	NOUN
ftr-459	920	16	to	to	ADP
ftr-459	920	17	the	the	DET
ftr-459	920	18	language	language	NOUN
ftr-459	920	19	and	and	CCONJ
ftr-459	920	20	context	context	NOUN
ftr-459	920	21	of	of	ADP
ftr-459	920	22	the	the	DET
ftr-459	920	23	text	text	NOUN
ftr-459	920	24	.	.	PUNCT
ftr-459	921	1	it	it	PRON
ftr-459	921	2	gives	give	VERB
ftr-459	921	3	that	that	DET
ftr-459	921	4	consideration	consideration	NOUN
ftr-459	921	5	a	a	DET
ftr-459	921	6	priority	priority	NOUN
ftr-459	921	7	not	not	PART
ftr-459	921	8	awarded	award	VERB
ftr-459	921	9	it	it	PRON
ftr-459	921	10	under	under	ADP
ftr-459	921	11	the	the	DET
ftr-459	921	12	three	three	NUM
ftr-459	921	13	-	-	PUNCT
ftr-459	921	14	part	part	NOUN
ftr-459	921	15	harmony	harmony	NOUN
ftr-459	921	16	of	of	ADP
ftr-459	921	17	national	national	ADJ
ftr-459	921	18	muffler	muffler	NOUN
ftr-459	921	19	.	.	PUNCT
ftr-459	922	1	unlike	unlike	ADP
ftr-459	922	2	the	the	DET
ftr-459	922	3	reformulated	reformulate	VERB
ftr-459	922	4	chevron	chevron	NOUN
ftr-459	922	5	doctrine	doctrine	NOUN
ftr-459	922	6	,	,	PUNCT
ftr-459	922	7	however	however	ADV
ftr-459	922	8	,	,	PUNCT
ftr-459	922	9	step	step	VERB
ftr-459	922	10	one	one	NUM
ftr-459	922	11	of	of	ADP
ftr-459	922	12	the	the	DET
ftr-459	922	13	muffled	muffled	ADJ
ftr-459	922	14	chevron	chevron	NOUN
ftr-459	922	15	doctrine	doctrine	NOUN
ftr-459	922	16	does	do	AUX
ftr-459	922	17	not	not	PART
ftr-459	922	18	presume	presume	VERB
ftr-459	922	19	that	that	SCONJ
ftr-459	922	20	the	the	DET
ftr-459	922	21	meaning	meaning	NOUN
ftr-459	922	22	is	be	AUX
ftr-459	922	23	plain	plain	ADJ
ftr-459	922	24	.	.	PUNCT
ftr-459	922	25	'	'	PUNCT
ftr-459	923	1	8	8	NUM
ftr-459	923	2	plain	plain	ADJ
ftr-459	923	3	meaning	meaning	NOUN
ftr-459	923	4	is	be	AUX
ftr-459	923	5	the	the	DET
ftr-459	923	6	exception	exception	NOUN
ftr-459	923	7	,	,	PUNCT
ftr-459	923	8	not	not	PART
ftr-459	923	9	the	the	DET
ftr-459	923	10	rule	rule	NOUN
ftr-459	923	11	,	,	PUNCT
ftr-459	923	12	85	85	NUM
ftr-459	923	13	and	and	CCONJ
ftr-459	923	14	examination	examination	NOUN
ftr-459	923	15	of	of	ADP
ftr-459	923	16	legislative	legislative	ADJ
ftr-459	923	17	history	history	NOUN
ftr-459	923	18	at	at	ADP
ftr-459	923	19	step	step	NOUN
ftr-459	923	20	two	two	NUM
ftr-459	923	21	provides	provide	VERB
ftr-459	923	22	a	a	DET
ftr-459	923	23	further	further	ADJ
ftr-459	923	24	check	check	NOUN
ftr-459	923	25	against	against	ADP
ftr-459	923	26	concluding	conclude	VERB
ftr-459	923	27	too	too	ADV
ftr-459	923	28	quickly	quickly	ADV
ftr-459	923	29	that	that	SCONJ
ftr-459	923	30	the	the	DET
ftr-459	923	31	language	language	NOUN
ftr-459	923	32	is	be	AUX
ftr-459	923	33	plain	plain	ADJ
ftr-459	923	34	.	.	PUNCT
ftr-459	924	1	the	the	DET
ftr-459	924	2	second	second	ADJ
ftr-459	924	3	step	step	NOUN
ftr-459	924	4	of	of	ADP
ftr-459	924	5	muffled	muffled	ADJ
ftr-459	924	6	chevron	chevron	NOUN
ftr-459	924	7	differs	differ	VERB
ftr-459	924	8	from	from	ADP
ftr-459	924	9	the	the	DET
ftr-459	924	10	second	second	ADJ
ftr-459	924	11	step	step	NOUN
ftr-459	924	12	of	of	ADP
ftr-459	924	13	both	both	CCONJ
ftr-459	924	14	the	the	DET
ftr-459	924	15	original	original	ADJ
ftr-459	924	16	and	and	CCONJ
ftr-459	924	17	reformulated	reformulate	VERB
ftr-459	924	18	chevron	chevron	NOUN
ftr-459	924	19	doctrines	doctrine	NOUN
ftr-459	924	20	by	by	ADP
ftr-459	924	21	welcoming	welcome	VERB
ftr-459	924	22	consider182	consider182	PROPN
ftr-459	924	23	.	.	PUNCT
ftr-459	925	1	national	national	PROPN
ftr-459	925	2	r.r	r.r	PROPN
ftr-459	925	3	.	.	PROPN
ftr-459	925	4	passenger	passenger	PROPN
ftr-459	925	5	corp	corp	PROPN
ftr-459	925	6	.	.	PROPN
ftr-459	925	7	v.	v.	PROPN
ftr-459	925	8	boston	boston	PROPN
ftr-459	925	9	&	&	CCONJ
ftr-459	925	10	maine	maine	PROPN
ftr-459	925	11	corp	corp	PROPN
ftr-459	925	12	.	.	PROPN
ftr-459	925	13	,	,	PUNCT
ftr-459	925	14	503	503	NUM
ftr-459	925	15	u.s	u.s	PROPN
ftr-459	925	16	.	.	PROPN
ftr-459	925	17	407	407	NUM
ftr-459	925	18	,	,	PUNCT
ftr-459	925	19	417	417	NUM
ftr-459	925	20	(	(	PUNCT
ftr-459	925	21	1992	1992	NUM
ftr-459	925	22	)	)	PUNCT
ftr-459	925	23	(	(	PUNCT
ftr-459	925	24	citation	citation	NOUN
ftr-459	925	25	omitted	omit	VERB
ftr-459	925	26	)	)	PUNCT
ftr-459	925	27	.	.	PUNCT
ftr-459	926	1	183	183	NUM
ftr-459	926	2	.	.	PUNCT
ftr-459	926	3	eskridge	eskridge	NOUN
ftr-459	926	4	,	,	PUNCT
ftr-459	926	5	supra	supra	PROPN
ftr-459	926	6	note	note	PROPN
ftr-459	926	7	77	77	NUM
ftr-459	926	8	,	,	PUNCT
ftr-459	926	9	at	at	ADP
ftr-459	926	10	686	686	NUM
ftr-459	926	11	.	.	PUNCT
ftr-459	927	1	184	184	NUM
ftr-459	927	2	.	.	PUNCT
ftr-459	928	1	i	i	PRON
ftr-459	928	2	d.	d.	PROPN
ftr-459	928	3	at	at	ADP
ftr-459	928	4	685	685	NUM
ftr-459	928	5	-	-	SYM
ftr-459	928	6	88	88	NUM
ftr-459	928	7	.	.	PUNCT
ftr-459	928	8	185	185	NUM
ftr-459	928	9	.	.	PUNCT
ftr-459	929	1	see	see	VERB
ftr-459	929	2	barkan	barkan	PROPN
ftr-459	929	3	,	,	PUNCT
ftr-459	929	4	supra	supra	PROPN
ftr-459	929	5	note	note	PROPN
ftr-459	929	6	175	175	NUM
ftr-459	929	7	,	,	PUNCT
ftr-459	929	8	for	for	ADP
ftr-459	929	9	a	a	DET
ftr-459	929	10	description	description	NOUN
ftr-459	929	11	of	of	ADP
ftr-459	929	12	some	some	PRON
ftr-459	929	13	of	of	ADP
ftr-459	929	14	the	the	DET
ftr-459	929	15	factors	factor	NOUN
ftr-459	929	16	the	the	DET
ftr-459	929	17	tax	tax	NOUN
ftr-459	929	18	court	court	NOUN
ftr-459	929	19	has	have	AUX
ftr-459	929	20	required	require	VERB
ftr-459	929	21	before	before	ADP
ftr-459	929	22	concluding	conclude	VERB
ftr-459	929	23	that	that	DET
ftr-459	929	24	language	language	NOUN
ftr-459	929	25	is	be	AUX
ftr-459	929	26	plain	plain	ADJ
ftr-459	929	27	.	.	PUNCT
ftr-459	930	1	[	[	X
ftr-459	930	2	vol	vol	NOUN
ftr-459	930	3	3:2	3:2	NUM
ftr-459	930	4	muffled	muffled	ADJ
ftr-459	930	5	chevron	chevron	NOUN
ftr-459	930	6	:	:	PUNCT
ftr-459	930	7	judicial	judicial	ADJ
ftr-459	930	8	review	review	NOUN
ftr-459	930	9	of	of	ADP
ftr-459	930	10	tar	tar	NOUN
ftr-459	930	11	regulations	regulation	NOUN
ftr-459	930	12	ations	ation	NOUN
ftr-459	930	13	based	base	VERB
ftr-459	930	14	on	on	ADP
ftr-459	930	15	legislative	legislative	ADJ
ftr-459	930	16	history	history	NOUN
ftr-459	930	17	when	when	SCONJ
ftr-459	930	18	judging	judge	VERB
ftr-459	930	19	the	the	DET
ftr-459	930	20	reasonableness	reasonableness	NOUN
ftr-459	930	21	of	of	ADP
ftr-459	930	22	administrative	administrative	ADJ
ftr-459	930	23	action	action	NOUN
ftr-459	930	24	.	.	PUNCT
ftr-459	931	1	in	in	ADP
ftr-459	931	2	chevron	chevron	NOUN
ftr-459	931	3	,	,	PUNCT
ftr-459	931	4	the	the	DET
ftr-459	931	5	court	court	NOUN
ftr-459	931	6	discussed	discuss	VERB
ftr-459	931	7	the	the	DET
ftr-459	931	8	administrative	administrative	ADJ
ftr-459	931	9	decision	decision	NOUN
ftr-459	931	10	in	in	ADP
ftr-459	931	11	light	light	NOUN
ftr-459	931	12	of	of	ADP
ftr-459	931	13	the	the	DET
ftr-459	931	14	general	general	ADJ
ftr-459	931	15	policy	policy	NOUN
ftr-459	931	16	of	of	ADP
ftr-459	931	17	the	the	DET
ftr-459	931	18	clean	clean	PROPN
ftr-459	931	19	air	air	PROPN
ftr-459	931	20	act	act	NOUN
ftr-459	931	21	and	and	CCONJ
ftr-459	931	22	not	not	PART
ftr-459	931	23	in	in	ADP
ftr-459	931	24	light	light	NOUN
ftr-459	931	25	of	of	ADP
ftr-459	931	26	particular	particular	ADJ
ftr-459	931	27	positions	position	NOUN
ftr-459	931	28	in	in	ADP
ftr-459	931	29	the	the	DET
ftr-459	931	30	statute	statute	NOUN
ftr-459	931	31	's	's	PART
ftr-459	931	32	legislative	legislative	ADJ
ftr-459	931	33	history	history	NOUN
ftr-459	931	34	.	.	PUNCT
ftr-459	932	1	similarly	similarly	ADV
ftr-459	932	2	,	,	PUNCT
ftr-459	932	3	the	the	DET
ftr-459	932	4	reformulated	reformulate	VERB
ftr-459	932	5	chevron	chevron	NOUN
ftr-459	932	6	doctrine	doctrine	NOUN
ftr-459	932	7	,	,	PUNCT
ftr-459	932	8	if	if	SCONJ
ftr-459	932	9	the	the	DET
ftr-459	932	10	court	court	NOUN
ftr-459	932	11	gets	get	VERB
ftr-459	932	12	beyond	beyond	ADP
ftr-459	932	13	step	step	NOUN
ftr-459	932	14	one	one	NUM
ftr-459	932	15	,	,	PUNCT
ftr-459	932	16	permits	permit	VERB
ftr-459	932	17	administrative	administrative	ADJ
ftr-459	932	18	agencies	agency	NOUN
ftr-459	932	19	freely	freely	ADV
ftr-459	932	20	to	to	PART
ftr-459	932	21	formulate	formulate	VERB
ftr-459	932	22	policy	policy	NOUN
ftr-459	932	23	rationales	rationale	NOUN
ftr-459	932	24	for	for	ADP
ftr-459	932	25	their	their	PRON
ftr-459	932	26	interpretations	interpretation	NOUN
ftr-459	932	27	,	,	PUNCT
ftr-459	932	28	including	include	VERB
ftr-459	932	29	post	post	X
ftr-459	932	30	facto	facto	X
ftr-459	932	31	rationalizations	rationalization	NOUN
ftr-459	932	32	.	.	PUNCT
ftr-459	932	33	"	"	PUNCT
ftr-459	933	1	in	in	ADP
ftr-459	933	2	contrast	contrast	NOUN
ftr-459	933	3	,	,	PUNCT
ftr-459	933	4	under	under	ADP
ftr-459	933	5	step	step	NOUN
ftr-459	933	6	two	two	NUM
ftr-459	933	7	of	of	ADP
ftr-459	933	8	what	what	PRON
ftr-459	933	9	i	i	PRON
ftr-459	933	10	have	have	AUX
ftr-459	933	11	dubbed	dub	VERB
ftr-459	933	12	the	the	DET
ftr-459	933	13	muffled	muffled	ADJ
ftr-459	933	14	chevron	chevron	NOUN
ftr-459	933	15	doctrine	doctrine	NOUN
ftr-459	933	16	,	,	PUNCT
ftr-459	933	17	courts	court	NOUN
ftr-459	933	18	turn	turn	VERB
ftr-459	933	19	to	to	ADP
ftr-459	933	20	the	the	DET
ftr-459	933	21	legislative	legislative	ADJ
ftr-459	933	22	history	history	NOUN
ftr-459	933	23	to	to	PART
ftr-459	933	24	set	set	VERB
ftr-459	933	25	the	the	DET
ftr-459	933	26	bounds	bound	NOUN
ftr-459	933	27	for	for	ADP
ftr-459	933	28	administrative	administrative	ADJ
ftr-459	933	29	action	action	NOUN
ftr-459	933	30	.	.	PUNCT
ftr-459	934	1	this	this	DET
ftr-459	934	2	use	use	NOUN
ftr-459	934	3	of	of	ADP
ftr-459	934	4	legislative	legislative	ADJ
ftr-459	934	5	history	history	NOUN
ftr-459	934	6	at	at	ADP
ftr-459	934	7	the	the	DET
ftr-459	934	8	second	second	ADJ
ftr-459	934	9	step	step	NOUN
ftr-459	934	10	preserves	preserve	VERB
ftr-459	934	11	a	a	DET
ftr-459	934	12	clear	clear	ADJ
ftr-459	934	13	role	role	NOUN
ftr-459	934	14	for	for	ADP
ftr-459	934	15	the	the	DET
ftr-459	934	16	judiciary;8	judiciary;8	NOUN
ftr-459	934	17	7	7	NUM
ftr-459	934	18	courts	court	NOUN
ftr-459	934	19	must	must	AUX
ftr-459	934	20	ensure	ensure	VERB
ftr-459	934	21	that	that	SCONJ
ftr-459	934	22	the	the	DET
ftr-459	934	23	agency	agency	NOUN
ftr-459	934	24	does	do	AUX
ftr-459	934	25	not	not	PART
ftr-459	934	26	go	go	VERB
ftr-459	934	27	beyond	beyond	ADP
ftr-459	934	28	these	these	DET
ftr-459	934	29	bounds	bound	NOUN
ftr-459	934	30	.	.	PUNCT
ftr-459	935	1	'ss	'ss	VERB
ftr-459	935	2	these	these	DET
ftr-459	935	3	bounds	bound	NOUN
ftr-459	935	4	,	,	PUNCT
ftr-459	935	5	however	however	ADV
ftr-459	935	6	,	,	PUNCT
ftr-459	935	7	are	be	AUX
ftr-459	935	8	capacious	capacious	ADJ
ftr-459	935	9	and	and	CCONJ
ftr-459	935	10	do	do	AUX
ftr-459	935	11	not	not	PART
ftr-459	935	12	constrain	constrain	VERB
ftr-459	935	13	the	the	DET
ftr-459	935	14	agency	agency	NOUN
ftr-459	935	15	too	too	ADV
ftr-459	935	16	tightly	tightly	ADV
ftr-459	935	17	.	.	PUNCT
ftr-459	936	1	an	an	DET
ftr-459	936	2	examination	examination	NOUN
ftr-459	936	3	of	of	ADP
ftr-459	936	4	legislative	legislative	ADJ
ftr-459	936	5	history	history	NOUN
ftr-459	936	6	often	often	ADV
ftr-459	936	7	confronts	confront	VERB
ftr-459	936	8	evidence	evidence	NOUN
ftr-459	936	9	that	that	SCONJ
ftr-459	936	10	the	the	DET
ftr-459	936	11	intent	intent	NOUN
ftr-459	936	12	of	of	ADP
ftr-459	936	13	members	member	NOUN
ftr-459	936	14	of	of	ADP
ftr-459	936	15	186	186	NUM
ftr-459	936	16	.	.	PUNCT
ftr-459	937	1	see	see	VERB
ftr-459	937	2	panel	panel	NOUN
ftr-459	937	3	discussion	discussion	NOUN
ftr-459	937	4	,	,	PUNCT
ftr-459	937	5	developments	development	NOUN
ftr-459	937	6	in	in	ADP
ftr-459	937	7	judicial	judicial	ADJ
ftr-459	937	8	review	review	NOUN
ftr-459	937	9	with	with	ADP
ftr-459	937	10	emphasis	emphasis	NOUN
ftr-459	937	11	on	on	ADP
ftr-459	937	12	the	the	DET
ftr-459	937	13	concepts	concept	NOUN
ftr-459	937	14	of	of	ADP
ftr-459	937	15	standing	standing	NOUN
ftr-459	937	16	and	and	CCONJ
ftr-459	937	17	deference	deference	NOUN
ftr-459	937	18	to	to	ADP
ftr-459	937	19	the	the	DET
ftr-459	937	20	agency	agency	NOUN
ftr-459	937	21	,	,	PUNCT
ftr-459	937	22	4	4	NUM
ftr-459	937	23	admin	admin	ADJ
ftr-459	937	24	.	.	PUNCT
ftr-459	938	1	l.i	l.i	PROPN
ftr-459	938	2	.	.	PROPN
ftr-459	938	3	113	113	NUM
ftr-459	938	4	.	.	X
ftr-459	939	1	124	124	NUM
ftr-459	939	2	(	(	PUNCT
ftr-459	939	3	1990	1990	NUM
ftr-459	939	4	)	)	PUNCT
ftr-459	939	5	(	(	PUNCT
ftr-459	939	6	comments	comment	NOUN
ftr-459	939	7	of	of	ADP
ftr-459	939	8	judge	judge	PROPN
ftr-459	939	9	stephen	stephen	PROPN
ftr-459	939	10	williams	williams	PROPN
ftr-459	939	11	)	)	PUNCT
ftr-459	939	12	;	;	PUNCT
ftr-459	939	13	coverdale	coverdale	PROPN
ftr-459	939	14	,	,	PUNCT
ftr-459	939	15	supra	supra	PROPN
ftr-459	939	16	note	note	NOUN
ftr-459	939	17	11	11	NUM
ftr-459	939	18	.	.	PUNCT
ftr-459	939	19	187	187	NUM
ftr-459	939	20	.	.	PUNCT
ftr-459	940	1	in	in	ADP
ftr-459	940	2	national	national	ADJ
ftr-459	940	3	muffler	muffler	NOUN
ftr-459	940	4	,	,	PUNCT
ftr-459	940	5	the	the	DET
ftr-459	940	6	court	court	NOUN
ftr-459	940	7	examined	examine	VERB
ftr-459	940	8	legislative	legislative	ADJ
ftr-459	940	9	history	history	NOUN
ftr-459	940	10	to	to	PART
ftr-459	940	11	discern	discern	ADJ
ftr-459	940	12	purpose	purpose	NOUN
ftr-459	940	13	.	.	PUNCT
ftr-459	941	1	440	440	NUM
ftr-459	941	2	u.s	u.s	PROPN
ftr-459	941	3	.	.	PROPN
ftr-459	941	4	at	at	ADP
ftr-459	941	5	477	477	NUM
ftr-459	941	6	-	-	SYM
ftr-459	941	7	84	84	NUM
ftr-459	941	8	.	.	PUNCT
ftr-459	942	1	it	it	PRON
ftr-459	942	2	discussed	discuss	VERB
ftr-459	942	3	at	at	ADP
ftr-459	942	4	length	length	NOUN
ftr-459	942	5	submissions	submission	NOUN
ftr-459	942	6	of	of	ADP
ftr-459	942	7	the	the	DET
ftr-459	942	8	u.s	u.s	PROPN
ftr-459	942	9	.	.	PROPN
ftr-459	942	10	chamber	chamber	PROPN
ftr-459	942	11	of	of	ADP
ftr-459	942	12	commerce	commerce	PROPN
ftr-459	942	13	and	and	CCONJ
ftr-459	942	14	the	the	DET
ftr-459	942	15	american	american	ADJ
ftr-459	942	16	warehouseman	warehouseman	PROPN
ftr-459	942	17	's	's	PART
ftr-459	942	18	association	association	NOUN
ftr-459	942	19	to	to	ADP
ftr-459	942	20	the	the	DET
ftr-459	942	21	senate	senate	PROPN
ftr-459	942	22	finance	finance	PROPN
ftr-459	942	23	committee	committee	NOUN
ftr-459	942	24	,	,	PUNCT
ftr-459	942	25	explaining	explain	VERB
ftr-459	942	26	that	that	SCONJ
ftr-459	942	27	these	these	DET
ftr-459	942	28	submissions	submission	NOUN
ftr-459	942	29	"	"	PUNCT
ftr-459	942	30	assume	assume	VERB
ftr-459	942	31	an	an	DET
ftr-459	942	32	importance	importance	NOUN
ftr-459	942	33	here	here	ADV
ftr-459	942	34	beyond	beyond	ADP
ftr-459	942	35	that	that	PRON
ftr-459	942	36	usually	usually	ADV
ftr-459	942	37	afforded	afford	VERB
ftr-459	942	38	such	such	ADJ
ftr-459	942	39	documents	document	NOUN
ftr-459	942	40	[	[	X
ftr-459	942	41	because	because	SCONJ
ftr-459	942	42	they	they	PRON
ftr-459	942	43	are	be	AUX
ftr-459	942	44	]	]	X
ftr-459	942	45	the	the	DET
ftr-459	942	46	only	only	ADJ
ftr-459	942	47	available	available	ADJ
ftr-459	942	48	evidence	evidence	NOUN
ftr-459	942	49	of	of	ADP
ftr-459	942	50	the	the	DET
ftr-459	942	51	amendment	amendment	NOUN
ftr-459	942	52	's	's	PART
ftr-459	942	53	purpose	purpose	NOUN
ftr-459	942	54	.	.	PUNCT
ftr-459	942	55	"	"	PUNCT
ftr-459	943	1	i	i	PRON
ftr-459	943	2	d.	d.	VERB
ftr-459	943	3	at	at	ADP
ftr-459	943	4	478	478	NUM
ftr-459	943	5	-	-	SYM
ftr-459	943	6	79	79	NUM
ftr-459	943	7	n.8	n.8	NOUN
ftr-459	943	8	.	.	PUNCT
ftr-459	944	1	some	some	PRON
ftr-459	944	2	have	have	AUX
ftr-459	944	3	argued	argue	VERB
ftr-459	944	4	that	that	PRON
ftr-459	944	5	examination	examination	NOUN
ftr-459	944	6	of	of	ADP
ftr-459	944	7	legislative	legislative	ADJ
ftr-459	944	8	history	history	NOUN
ftr-459	944	9	is	be	AUX
ftr-459	944	10	especially	especially	ADV
ftr-459	944	11	important	important	ADJ
ftr-459	944	12	for	for	ADP
ftr-459	944	13	tax	tax	NOUN
ftr-459	944	14	cases	case	NOUN
ftr-459	944	15	.	.	PUNCT
ftr-459	945	1	judge	judge	NOUN
ftr-459	945	2	posner	posner	NOUN
ftr-459	945	3	recently	recently	ADV
ftr-459	945	4	wrote	write	VERB
ftr-459	945	5	in	in	ADP
ftr-459	945	6	a	a	DET
ftr-459	945	7	tax	tax	NOUN
ftr-459	945	8	case	case	NOUN
ftr-459	945	9	:	:	PUNCT
ftr-459	945	10	legislative	legislative	ADJ
ftr-459	945	11	history	history	NOUN
ftr-459	945	12	is	be	AUX
ftr-459	945	13	in	in	ADP
ftr-459	945	14	bad	bad	ADJ
ftr-459	945	15	odor	odor	NOUN
ftr-459	945	16	in	in	ADP
ftr-459	945	17	some	some	DET
ftr-459	945	18	influential	influential	ADJ
ftr-459	945	19	judicial	judicial	ADJ
ftr-459	945	20	quarters	quarter	NOUN
ftr-459	945	21	....	....	PUNCT
ftr-459	946	1	but	but	CCONJ
ftr-459	946	2	it	it	PRON
ftr-459	946	3	continues	continue	VERB
ftr-459	946	4	to	to	PART
ftr-459	946	5	be	be	AUX
ftr-459	946	6	relied	rely	VERB
ftr-459	946	7	on	on	ADP
ftr-459	946	8	heavily	heavily	ADV
ftr-459	946	9	by	by	ADP
ftr-459	946	10	most	most	ADJ
ftr-459	946	11	supreme	supreme	PROPN
ftr-459	946	12	court	court	PROPN
ftr-459	946	13	justices	justice	NOUN
ftr-459	946	14	and	and	CCONJ
ftr-459	946	15	lower	low	ADJ
ftr-459	946	16	-	-	PUNCT
ftr-459	946	17	court	court	NOUN
ftr-459	946	18	judges	judge	NOUN
ftr-459	946	19	;	;	PUNCT
ftr-459	946	20	and	and	CCONJ
ftr-459	946	21	in	in	ADP
ftr-459	946	22	the	the	DET
ftr-459	946	23	case	case	NOUN
ftr-459	946	24	of	of	ADP
ftr-459	946	25	statutory	statutory	ADJ
ftr-459	946	26	language	language	NOUN
ftr-459	946	27	as	as	ADP
ftr-459	946	28	technical	technical	ADJ
ftr-459	946	29	and	and	CCONJ
ftr-459	946	30	arcane	arcane	ADJ
ftr-459	946	31	as	as	ADP
ftr-459	946	32	that	that	PRON
ftr-459	946	33	of	of	ADP
ftr-459	946	34	the	the	DET
ftr-459	946	35	disc	disc	NOUN
ftr-459	946	36	provisions	provision	NOUN
ftr-459	946	37	,	,	PUNCT
ftr-459	946	38	the	the	DET
ftr-459	946	39	slogan	slogan	NOUN
ftr-459	946	40	that	that	SCONJ
ftr-459	946	41	congress	congress	PROPN
ftr-459	946	42	votes	vote	VERB
ftr-459	946	43	on	on	ADP
ftr-459	946	44	the	the	DET
ftr-459	946	45	bill	bill	NOUN
ftr-459	946	46	and	and	CCONJ
ftr-459	946	47	not	not	PART
ftr-459	946	48	on	on	ADP
ftr-459	946	49	the	the	DET
ftr-459	946	50	report	report	NOUN
ftr-459	946	51	strikes	strike	VERB
ftr-459	946	52	us	we	PRON
ftr-459	946	53	as	as	ADP
ftr-459	946	54	pretty	pretty	ADV
ftr-459	946	55	empty	empty	ADJ
ftr-459	946	56	.	.	PUNCT
ftr-459	947	1	archer	archer	PROPN
ftr-459	947	2	-	-	PUNCT
ftr-459	947	3	daniels	daniels	PROPN
ftr-459	947	4	-	-	PUNCT
ftr-459	947	5	midland	midland	PROPN
ftr-459	947	6	co.	co.	PROPN
ftr-459	947	7	v.	v.	PROPN
ftr-459	947	8	united	united	PROPN
ftr-459	947	9	states	states	PROPN
ftr-459	947	10	.	.	PUNCT
ftr-459	948	1	37	37	NUM
ftr-459	948	2	f.3d	f.3d	NUM
ftr-459	948	3	321	321	NUM
ftr-459	948	4	,	,	PUNCT
ftr-459	948	5	323	323	NUM
ftr-459	948	6	-	-	SYM
ftr-459	948	7	24	24	NUM
ftr-459	948	8	(	(	PUNCT
ftr-459	948	9	7th	7th	ADJ
ftr-459	948	10	cir	cir	NOUN
ftr-459	948	11	.	.	PROPN
ftr-459	948	12	1994	1994	NUM
ftr-459	948	13	)	)	PUNCT
ftr-459	949	1	(	(	PUNCT
ftr-459	949	2	citations	citation	NOUN
ftr-459	949	3	omitted	omit	VERB
ftr-459	949	4	)	)	PUNCT
ftr-459	949	5	.	.	PUNCT
ftr-459	950	1	because	because	SCONJ
ftr-459	950	2	of	of	ADP
ftr-459	950	3	this	this	DET
ftr-459	950	4	reliance	reliance	NOUN
ftr-459	950	5	of	of	ADP
ftr-459	950	6	members	member	NOUN
ftr-459	950	7	and	and	CCONJ
ftr-459	950	8	staffs	staff	NOUN
ftr-459	950	9	on	on	ADP
ftr-459	950	10	legislative	legislative	ADJ
ftr-459	950	11	history	history	NOUN
ftr-459	950	12	for	for	ADP
ftr-459	950	13	tax	tax	NOUN
ftr-459	950	14	,	,	PUNCT
ftr-459	950	15	others	other	NOUN
ftr-459	950	16	have	have	AUX
ftr-459	950	17	argued	argue	VERB
ftr-459	950	18	it	it	PRON
ftr-459	950	19	should	should	AUX
ftr-459	950	20	carry	carry	VERB
ftr-459	950	21	special	special	ADJ
ftr-459	950	22	weight	weight	NOUN
ftr-459	950	23	for	for	ADP
ftr-459	950	24	tax	tax	NOUN
ftr-459	950	25	legislation	legislation	NOUN
ftr-459	950	26	.	.	PUNCT
ftr-459	951	1	see	see	VERB
ftr-459	951	2	ferguson	ferguson	PROPN
ftr-459	951	3	et	et	PROPN
ftr-459	951	4	al	al	PROPN
ftr-459	951	5	,	,	PUNCT
ftr-459	951	6	supra	supra	PROPN
ftr-459	951	7	note	note	PROPN
ftr-459	951	8	6	6	NUM
ftr-459	951	9	;	;	PUNCT
ftr-459	951	10	livingston	livingston	PROPN
ftr-459	951	11	,	,	PUNCT
ftr-459	951	12	supra	supra	PROPN
ftr-459	951	13	note	note	PROPN
ftr-459	951	14	6	6	NUM
ftr-459	951	15	,	,	PUNCT
ftr-459	951	16	at	at	ADP
ftr-459	951	17	826	826	NUM
ftr-459	951	18	-	-	SYM
ftr-459	951	19	44	44	NUM
ftr-459	951	20	.	.	PUNCT
ftr-459	952	1	for	for	ADP
ftr-459	952	2	a	a	DET
ftr-459	952	3	critical	critical	ADJ
ftr-459	952	4	analysis	analysis	NOUN
ftr-459	952	5	of	of	ADP
ftr-459	952	6	the	the	DET
ftr-459	952	7	extent	extent	NOUN
ftr-459	952	8	to	to	PART
ftr-459	952	9	which	which	PRON
ftr-459	952	10	ferguson	ferguson	PROPN
ftr-459	952	11	et	et	PROPN
ftr-459	952	12	al	al	PROPN
ftr-459	952	13	.	.	PROPN
ftr-459	952	14	would	would	AUX
ftr-459	952	15	give	give	VERB
ftr-459	952	16	some	some	DET
ftr-459	952	17	legislative	legislative	ADJ
ftr-459	952	18	history	history	NOUN
ftr-459	952	19	parity	parity	NOUN
ftr-459	952	20	with	with	ADP
ftr-459	952	21	the	the	DET
ftr-459	952	22	statute	statute	NOUN
ftr-459	952	23	itself	itself	PRON
ftr-459	952	24	,	,	PUNCT
ftr-459	952	25	compare	compare	VERB
ftr-459	952	26	james	james	PROPN
ftr-459	952	27	b.	b.	PROPN
ftr-459	952	28	lewis	lewis	PROPN
ftr-459	952	29	,	,	PUNCT
ftr-459	952	30	viewpoint	viewpoint	NOUN
ftr-459	952	31	:	:	PUNCT
ftr-459	952	32	the	the	DET
ftr-459	952	33	nature	nature	NOUN
ftr-459	952	34	and	and	CCONJ
ftr-459	952	35	role	role	NOUN
ftr-459	952	36	of	of	ADP
ftr-459	952	37	tax	tax	NOUN
ftr-459	952	38	legislative	legislative	ADJ
ftr-459	952	39	history	history	NOUN
ftr-459	952	40	,	,	PUNCT
ftr-459	952	41	68	68	NUM
ftr-459	952	42	taxes	taxis	NOUN
ftr-459	952	43	442	442	NUM
ftr-459	952	44	(	(	PUNCT
ftr-459	952	45	1990	1990	NUM
ftr-459	952	46	)	)	PUNCT
ftr-459	952	47	with	with	ADP
ftr-459	952	48	bradford	bradford	PROPN
ftr-459	952	49	l.	l.	PROPN
ftr-459	952	50	ferguson	ferguson	PROPN
ftr-459	952	51	et	et	PROPN
ftr-459	952	52	al	al	PROPN
ftr-459	952	53	.	.	PROPN
ftr-459	952	54	,	,	PUNCT
ftr-459	952	55	response	response	NOUN
ftr-459	952	56	:	:	PUNCT
ftr-459	952	57	adapting	adapt	VERB
ftr-459	952	58	to	to	ADP
ftr-459	952	59	the	the	DET
ftr-459	952	60	evolving	evolve	VERB
ftr-459	952	61	legislative	legislative	ADJ
ftr-459	952	62	process	process	NOUN
ftr-459	952	63	.	.	PUNCT
ftr-459	953	1	68	68	NUM
ftr-459	953	2	taxes	taxis	NOUN
ftr-459	953	3	448	448	NUM
ftr-459	953	4	(	(	PUNCT
ftr-459	953	5	1990	1990	NUM
ftr-459	953	6	)	)	PUNCT
ftr-459	953	7	.	.	PUNCT
ftr-459	954	1	this	this	DET
ftr-459	954	2	article	article	NOUN
ftr-459	954	3	emphasizes	emphasize	VERB
ftr-459	954	4	the	the	DET
ftr-459	954	5	similarity	similarity	NOUN
ftr-459	954	6	between	between	ADP
ftr-459	954	7	tax	tax	NOUN
ftr-459	954	8	and	and	CCONJ
ftr-459	954	9	other	other	ADJ
ftr-459	954	10	areas	area	NOUN
ftr-459	954	11	of	of	ADP
ftr-459	954	12	law	law	NOUN
ftr-459	954	13	,	,	PUNCT
ftr-459	954	14	at	at	ADP
ftr-459	954	15	least	least	ADJ
ftr-459	954	16	other	other	ADJ
ftr-459	954	17	technical	technical	ADJ
ftr-459	954	18	areas	area	NOUN
ftr-459	954	19	,	,	PUNCT
ftr-459	954	20	rather	rather	ADV
ftr-459	954	21	than	than	ADP
ftr-459	954	22	the	the	DET
ftr-459	954	23	differences	difference	NOUN
ftr-459	954	24	.	.	PUNCT
ftr-459	955	1	see	see	VERB
ftr-459	955	2	caron	caron	PROPN
ftr-459	955	3	,	,	PUNCT
ftr-459	955	4	supra	supra	PROPN
ftr-459	955	5	note	note	NOUN
ftr-459	955	6	3	3	NUM
ftr-459	955	7	,	,	PUNCT
ftr-459	955	8	at	at	ADP
ftr-459	955	9	531	531	NUM
ftr-459	955	10	:	:	PUNCT
ftr-459	955	11	karla	karla	PROPN
ftr-459	955	12	w.	w.	PROPN
ftr-459	955	13	simon	simon	PROPN
ftr-459	955	14	,	,	PUNCT
ftr-459	955	15	constitutional	constitutional	ADJ
ftr-459	955	16	implications	implication	NOUN
ftr-459	955	17	of	of	ADP
ftr-459	955	18	the	the	DET
ftr-459	955	19	tax	tax	NOUN
ftr-459	955	20	legislative	legislative	ADJ
ftr-459	955	21	process	process	NOUN
ftr-459	955	22	,	,	PUNCT
ftr-459	955	23	10	10	NUM
ftr-459	955	24	am	am	NOUN
ftr-459	955	25	.	.	PUNCT
ftr-459	956	1	j.	j.	PROPN
ftr-459	956	2	of	of	ADP
ftr-459	956	3	tax	tax	NOUN
ftr-459	956	4	pol'y	pol'y	NOUN
ftr-459	956	5	235	235	NUM
ftr-459	956	6	,	,	PUNCT
ftr-459	956	7	237	237	NUM
ftr-459	956	8	-	-	SYM
ftr-459	956	9	41	41	NUM
ftr-459	956	10	(	(	PUNCT
ftr-459	956	11	1992	1992	NUM
ftr-459	956	12	)	)	PUNCT
ftr-459	956	13	(	(	PUNCT
ftr-459	956	14	environmental	environmental	ADJ
ftr-459	956	15	law	law	NOUN
ftr-459	956	16	,	,	PUNCT
ftr-459	956	17	like	like	ADP
ftr-459	956	18	tax	tax	NOUN
ftr-459	956	19	law	law	NOUN
ftr-459	956	20	,	,	PUNCT
ftr-459	956	21	is	be	AUX
ftr-459	956	22	complex	complex	ADJ
ftr-459	956	23	)	)	PUNCT
ftr-459	956	24	.	.	PUNCT
ftr-459	957	1	188	188	NUM
ftr-459	957	2	.	.	PUNCT
ftr-459	958	1	"	"	PUNCT
ftr-459	958	2	[	[	X
ftr-459	958	3	i]ntentionalists	i]ntentionalists	PROPN
ftr-459	958	4	,	,	PUNCT
ftr-459	958	5	in	in	ADP
ftr-459	958	6	contrast	contrast	NOUN
ftr-459	958	7	,	,	PUNCT
ftr-459	958	8	believe	believe	VERB
ftr-459	958	9	that	that	SCONJ
ftr-459	958	10	the	the	DET
ftr-459	958	11	text	text	NOUN
ftr-459	958	12	alone	alone	ADV
ftr-459	958	13	will	will	AUX
ftr-459	958	14	yield	yield	VERB
ftr-459	958	15	a	a	DET
ftr-459	958	16	fairly	fairly	ADV
ftr-459	958	17	wide	wide	ADJ
ftr-459	958	18	range	range	NOUN
ftr-459	958	19	of	of	ADP
ftr-459	958	20	possible	possible	ADJ
ftr-459	958	21	meanings	meaning	NOUN
ftr-459	958	22	;	;	PUNCT
ftr-459	958	23	admit	admit	VERB
ftr-459	958	24	legislative	legislative	ADJ
ftr-459	958	25	history	history	NOUN
ftr-459	958	26	and	and	CCONJ
ftr-459	958	27	the	the	DET
ftr-459	958	28	range	range	NOUN
ftr-459	958	29	of	of	ADP
ftr-459	958	30	possible	possible	ADJ
ftr-459	958	31	meanings	meaning	NOUN
ftr-459	958	32	narrows	narrow	VERB
ftr-459	958	33	.	.	PUNCT
ftr-459	958	34	"	"	PUNCT
ftr-459	958	35	merrill	merrill	NOUN
ftr-459	958	36	,	,	PUNCT
ftr-459	958	37	textualism	textualism	NOUN
ftr-459	958	38	,	,	PUNCT
ftr-459	958	39	supra	supra	NOUN
ftr-459	958	40	note	note	NOUN
ftr-459	958	41	4	4	NUM
ftr-459	958	42	,	,	PUNCT
ftr-459	958	43	at	at	ADP
ftr-459	958	44	367	367	NUM
ftr-459	958	45	-	-	SYM
ftr-459	958	46	68	68	NUM
ftr-459	958	47	.	.	PUNCT
ftr-459	958	48	1996	1996	NUM
ftr-459	958	49	]	]	PUNCT
ftr-459	959	1	florida	florida	PROPN
ftr-459	959	2	tax	tax	PROPN
ftr-459	959	3	review	review	PROPN
ftr-459	959	4	congress	congress	PROPN
ftr-459	959	5	in	in	ADP
ftr-459	959	6	enacting	enact	VERB
ftr-459	959	7	statutes	statute	NOUN
ftr-459	959	8	is	be	AUX
ftr-459	959	9	amorphous	amorphous	ADJ
ftr-459	959	10	and	and	CCONJ
ftr-459	959	11	mixed	mixed	ADJ
ftr-459	959	12	.	.	PUNCT
ftr-459	960	1	'89	'89	NUM
ftr-459	960	2	the	the	DET
ftr-459	960	3	section	section	NOUN
ftr-459	960	4	593	593	NUM
ftr-459	960	5	opinions	opinion	NOUN
ftr-459	960	6	,	,	PUNCT
ftr-459	960	7	for	for	ADP
ftr-459	960	8	example	example	NOUN
ftr-459	960	9	,	,	PUNCT
ftr-459	960	10	recognize	recognize	VERB
ftr-459	960	11	that	that	SCONJ
ftr-459	960	12	congress	congress	PROPN
ftr-459	960	13	sought	seek	VERB
ftr-459	960	14	both	both	PRON
ftr-459	960	15	to	to	PART
ftr-459	960	16	encourage	encourage	VERB
ftr-459	960	17	bad	bad	ADJ
ftr-459	960	18	debt	debt	NOUN
ftr-459	960	19	reserves	reserve	NOUN
ftr-459	960	20	and	and	CCONJ
ftr-459	960	21	to	to	PART
ftr-459	960	22	lessen	lessen	VERB
ftr-459	960	23	differences	difference	NOUN
ftr-459	960	24	between	between	ADP
ftr-459	960	25	mutual	mutual	ADJ
ftr-459	960	26	institutions	institution	NOUN
ftr-459	960	27	and	and	CCONJ
ftr-459	960	28	other	other	ADJ
ftr-459	960	29	corporate	corporate	ADJ
ftr-459	960	30	taxpayers	taxpayer	NOUN
ftr-459	960	31	.	.	PUNCT
ftr-459	961	1	under	under	ADP
ftr-459	961	2	step	step	NOUN
ftr-459	961	3	two	two	NUM
ftr-459	961	4	of	of	ADP
ftr-459	961	5	the	the	DET
ftr-459	961	6	muffled	muffled	ADJ
ftr-459	961	7	chevron	chevron	NOUN
ftr-459	961	8	doctrine	doctrine	NOUN
ftr-459	961	9	,	,	PUNCT
ftr-459	961	10	treasury	treasury	PROPN
ftr-459	961	11	is	be	AUX
ftr-459	961	12	free	free	ADJ
ftr-459	961	13	to	to	PART
ftr-459	961	14	emphasize	emphasize	VERB
ftr-459	961	15	either	either	PRON
ftr-459	961	16	of	of	ADP
ftr-459	961	17	these	these	DET
ftr-459	961	18	policies	policy	NOUN
ftr-459	961	19	in	in	ADP
ftr-459	961	20	its	its	PRON
ftr-459	961	21	regulation	regulation	NOUN
ftr-459	961	22	,	,	PUNCT
ftr-459	961	23	but	but	CCONJ
ftr-459	961	24	not	not	PART
ftr-459	961	25	to	to	PART
ftr-459	961	26	promote	promote	VERB
ftr-459	961	27	an	an	DET
ftr-459	961	28	unrelated	unrelated	ADJ
ftr-459	961	29	policy	policy	NOUN
ftr-459	961	30	.	.	PUNCT
ftr-459	962	1	using	use	VERB
ftr-459	962	2	legislative	legislative	ADJ
ftr-459	962	3	history	history	NOUN
ftr-459	962	4	to	to	PART
ftr-459	962	5	determine	determine	VERB
ftr-459	962	6	the	the	DET
ftr-459	962	7	origin	origin	NOUN
ftr-459	962	8	and	and	CCONJ
ftr-459	962	9	purposes	purpose	NOUN
ftr-459	962	10	against	against	ADP
ftr-459	962	11	which	which	PRON
ftr-459	962	12	administrative	administrative	ADJ
ftr-459	962	13	interpretation	interpretation	NOUN
ftr-459	962	14	is	be	AUX
ftr-459	962	15	tested	test	VERB
ftr-459	962	16	thus	thus	ADV
ftr-459	962	17	preserves	preserve	VERB
ftr-459	962	18	a	a	DET
ftr-459	962	19	wide	wide	ADJ
ftr-459	962	20	but	but	CCONJ
ftr-459	962	21	not	not	PART
ftr-459	962	22	unlimited	unlimited	ADJ
ftr-459	962	23	range	range	NOUN
ftr-459	962	24	of	of	ADP
ftr-459	962	25	permissible	permissible	ADJ
ftr-459	962	26	administrative	administrative	ADJ
ftr-459	962	27	action	action	NOUN
ftr-459	962	28	.	.	PUNCT
ftr-459	962	29	'	'	PUNCT
ftr-459	963	1	90	90	NUM
ftr-459	963	2	table	table	NOUN
ftr-459	963	3	ii	ii	NOUN
ftr-459	963	4	varieties	variety	NOUN
ftr-459	963	5	of	of	ADP
ftr-459	963	6	chevron	chevron	NOUN
ftr-459	963	7	two	two	NUM
ftr-459	963	8	-	-	PUNCT
ftr-459	963	9	step	step	NOUN
ftr-459	963	10	step	step	NOUN
ftr-459	963	11	one	one	NUM
ftr-459	963	12	step	step	NOUN
ftr-459	963	13	two	two	NUM
ftr-459	963	14	pre	pre	ADJ
ftr-459	963	15	-	-	ADJ
ftr-459	963	16	chevron	chevron	ADJ
ftr-459	963	17	not	not	PART
ftr-459	963	18	applicable	applicable	ADJ
ftr-459	963	19	-	-	PUNCT
ftr-459	963	20	sliding	slide	VERB
ftr-459	963	21	scale	scale	NOUN
ftr-459	963	22	not	not	PART
ftr-459	963	23	applicable	applicable	ADJ
ftr-459	963	24	-	-	PUNCT
ftr-459	963	25	sliding	slide	VERB
ftr-459	963	26	scale	scale	NOUN
ftr-459	963	27	original	original	ADJ
ftr-459	963	28	court	court	NOUN
ftr-459	963	29	determines	determine	VERB
ftr-459	963	30	if	if	SCONJ
ftr-459	963	31	congress	congress	PROPN
ftr-459	963	32	if	if	SCONJ
ftr-459	963	33	congressional	congressional	ADJ
ftr-459	963	34	intent	intent	NOUN
ftr-459	963	35	is	be	AUX
ftr-459	963	36	chevron	chevron	NOUN
ftr-459	963	37	has	have	AUX
ftr-459	963	38	spoken	speak	VERB
ftr-459	963	39	to	to	PART
ftr-459	963	40	issue	issue	VERB
ftr-459	963	41	through	through	ADP
ftr-459	963	42	ambiguous	ambiguous	ADJ
ftr-459	963	43	,	,	PUNCT
ftr-459	963	44	accept	accept	VERB
ftr-459	963	45	any	any	DET
ftr-459	963	46	reause	reause	NOUN
ftr-459	963	47	of	of	ADP
ftr-459	963	48	traditional	traditional	ADJ
ftr-459	963	49	tools	tool	NOUN
ftr-459	963	50	,	,	PUNCT
ftr-459	963	51	insonable	insonable	ADJ
ftr-459	963	52	administrative	administrative	ADJ
ftr-459	963	53	intercluding	intercluding	ADJ
ftr-459	963	54	legislative	legislative	ADJ
ftr-459	963	55	history	history	NOUN
ftr-459	963	56	.	.	PUNCT
ftr-459	964	1	pretation	pretation	NOUN
ftr-459	964	2	,	,	PUNCT
ftr-459	964	3	defended	defend	VERB
ftr-459	964	4	on	on	ADP
ftr-459	964	5	any	any	DET
ftr-459	964	6	policy	policy	NOUN
ftr-459	964	7	basis	basis	NOUN
ftr-459	964	8	.	.	PUNCT
ftr-459	965	1	reformulated	reformulate	VERB
ftr-459	965	2	court	court	NOUN
ftr-459	965	3	examines	examine	VERB
ftr-459	965	4	plain	plain	ADJ
ftr-459	965	5	meanif	meanif	NOUN
ftr-459	965	6	language	language	NOUN
ftr-459	965	7	is	be	AUX
ftr-459	965	8	not	not	PART
ftr-459	965	9	plain	plain	ADJ
ftr-459	965	10	,	,	PUNCT
ftr-459	965	11	chevron	chevron	NOUN
ftr-459	965	12	ing	ing	NOUN
ftr-459	965	13	of	of	ADP
ftr-459	965	14	statute	statute	NOUN
ftr-459	965	15	,	,	PUNCT
ftr-459	965	16	through	through	ADP
ftr-459	965	17	lanaccept	lanaccept	NOUN
ftr-459	965	18	any	any	DET
ftr-459	965	19	reasonable	reasonable	ADJ
ftr-459	965	20	adguage	adguage	NOUN
ftr-459	965	21	and	and	CCONJ
ftr-459	965	22	structure	structure	NOUN
ftr-459	965	23	but	but	CCONJ
ftr-459	965	24	not	not	PART
ftr-459	965	25	ministrative	ministrative	VERB
ftr-459	965	26	interpretation	interpretation	NOUN
ftr-459	965	27	,	,	PUNCT
ftr-459	965	28	legislative	legislative	ADJ
ftr-459	965	29	history	history	NOUN
ftr-459	965	30	;	;	PUNCT
ftr-459	965	31	apparent	apparent	ADJ
ftr-459	965	32	defended	defend	VERB
ftr-459	965	33	on	on	ADP
ftr-459	965	34	any	any	DET
ftr-459	965	35	basis	basis	NOUN
ftr-459	965	36	,	,	PUNCT
ftr-459	965	37	but	but	CCONJ
ftr-459	965	38	presumption	presumption	VERB
ftr-459	965	39	that	that	PRON
ftr-459	965	40	language	language	NOUN
ftr-459	965	41	is	be	AUX
ftr-459	965	42	legislative	legislative	ADJ
ftr-459	965	43	history	history	NOUN
ftr-459	965	44	suspect	suspect	NOUN
ftr-459	965	45	.	.	PUNCT
ftr-459	966	1	plain	plain	ADJ
ftr-459	966	2	.	.	PUNCT
ftr-459	967	1	muffled	muffled	ADJ
ftr-459	967	2	court	court	NOUN
ftr-459	967	3	examines	examine	VERB
ftr-459	967	4	plain	plain	ADJ
ftr-459	967	5	meanif	meanif	NOUN
ftr-459	967	6	language	language	NOUN
ftr-459	967	7	is	be	AUX
ftr-459	967	8	not	not	PART
ftr-459	967	9	plain	plain	ADJ
ftr-459	967	10	,	,	PUNCT
ftr-459	967	11	chevron	chevron	NOUN
ftr-459	967	12	ing	ing	NOUN
ftr-459	967	13	of	of	ADP
ftr-459	967	14	statute	statute	PROPN
ftr-459	967	15	,	,	PUNCT
ftr-459	967	16	through	through	ADP
ftr-459	967	17	lanreasonableness	lanreasonableness	NOUN
ftr-459	967	18	of	of	ADP
ftr-459	967	19	adminisguage	adminisguage	NOUN
ftr-459	967	20	and	and	CCONJ
ftr-459	967	21	structure	structure	NOUN
ftr-459	967	22	but	but	CCONJ
ftr-459	967	23	not	not	PART
ftr-459	967	24	trative	trative	VERB
ftr-459	967	25	interpretation	interpretation	NOUN
ftr-459	967	26	is	be	AUX
ftr-459	967	27	legislative	legislative	ADJ
ftr-459	967	28	history	history	NOUN
ftr-459	967	29	;	;	PUNCT
ftr-459	967	30	presumpjudged	presumpjudge	VERB
ftr-459	967	31	against	against	ADP
ftr-459	967	32	origin	origin	NOUN
ftr-459	967	33	and	and	CCONJ
ftr-459	967	34	tion	tion	NOUN
ftr-459	967	35	that	that	DET
ftr-459	967	36	language	language	NOUN
ftr-459	967	37	is	be	AUX
ftr-459	967	38	not	not	PART
ftr-459	967	39	purpose	purpose	NOUN
ftr-459	967	40	of	of	ADP
ftr-459	967	41	statute	statute	NOUN
ftr-459	967	42	,	,	PUNCT
ftr-459	967	43	particuplain	particuplain	NOUN
ftr-459	967	44	.	.	PUNCT
ftr-459	968	1	larly	larly	ADV
ftr-459	968	2	as	as	SCONJ
ftr-459	968	3	shown	show	VERB
ftr-459	968	4	in	in	ADP
ftr-459	968	5	legislative	legislative	ADJ
ftr-459	968	6	history	history	NOUN
ftr-459	968	7	.	.	PUNCT
ftr-459	969	1	189	189	NUM
ftr-459	969	2	.	.	PUNCT
ftr-459	970	1	herz	herz	PROPN
ftr-459	970	2	has	have	AUX
ftr-459	970	3	described	describe	VERB
ftr-459	970	4	the	the	DET
ftr-459	970	5	theory	theory	NOUN
ftr-459	970	6	of	of	ADP
ftr-459	970	7	chevron	chevron	NOUN
ftr-459	970	8	as	as	ADP
ftr-459	970	9	accepting	accept	VERB
ftr-459	970	10	that	that	PRON
ftr-459	970	11	in	in	ADP
ftr-459	970	12	passing	pass	VERB
ftr-459	970	13	laws	law	NOUN
ftr-459	970	14	,	,	PUNCT
ftr-459	970	15	congress	congress	PROPN
ftr-459	970	16	approves	approve	VERB
ftr-459	970	17	a	a	DET
ftr-459	970	18	range	range	NOUN
ftr-459	970	19	of	of	ADP
ftr-459	970	20	possible	possible	ADJ
ftr-459	970	21	interpretations	interpretation	NOUN
ftr-459	970	22	.	.	PUNCT
ftr-459	971	1	herz	herz	PROPN
ftr-459	971	2	,	,	PUNCT
ftr-459	971	3	supra	supra	PROPN
ftr-459	971	4	note	note	NOUN
ftr-459	971	5	77	77	NUM
ftr-459	971	6	,	,	PUNCT
ftr-459	971	7	at	at	ADP
ftr-459	971	8	1672	1672	NUM
ftr-459	971	9	.	.	PUNCT
ftr-459	972	1	a	a	DET
ftr-459	972	2	muffled	muffled	ADJ
ftr-459	972	3	chevron	chevron	NOUN
ftr-459	972	4	works	work	VERB
ftr-459	972	5	to	to	PART
ftr-459	972	6	ensure	ensure	VERB
ftr-459	972	7	that	that	SCONJ
ftr-459	972	8	administrative	administrative	ADJ
ftr-459	972	9	agencies	agency	NOUN
ftr-459	972	10	act	act	VERB
ftr-459	972	11	within	within	ADP
ftr-459	972	12	that	that	DET
ftr-459	972	13	range	range	NOUN
ftr-459	972	14	.	.	PUNCT
ftr-459	973	1	190	190	NUM
ftr-459	973	2	.	.	PUNCT
ftr-459	974	1	indeed	indeed	ADV
ftr-459	974	2	,	,	PUNCT
ftr-459	974	3	use	use	NOUN
ftr-459	974	4	of	of	ADP
ftr-459	974	5	legislative	legislative	ADJ
ftr-459	974	6	history	history	NOUN
ftr-459	974	7	to	to	PART
ftr-459	974	8	test	test	VERB
ftr-459	974	9	the	the	DET
ftr-459	974	10	reasonableness	reasonableness	NOUN
ftr-459	974	11	of	of	ADP
ftr-459	974	12	agency	agency	NOUN
ftr-459	974	13	action	action	NOUN
ftr-459	974	14	would	would	AUX
ftr-459	974	15	make	make	VERB
ftr-459	974	16	consideration	consideration	NOUN
ftr-459	974	17	of	of	ADP
ftr-459	974	18	subsequent	subsequent	ADJ
ftr-459	974	19	legislative	legislative	ADJ
ftr-459	974	20	history	history	NOUN
ftr-459	974	21	appropriate	appropriate	ADJ
ftr-459	974	22	.	.	PUNCT
ftr-459	975	1	cf	cf	NOUN
ftr-459	975	2	.	.	PUNCT
ftr-459	976	1	michael	michael	PROPN
ftr-459	976	2	livingston	livingston	PROPN
ftr-459	976	3	,	,	PUNCT
ftr-459	976	4	what	what	PRON
ftr-459	976	5	's	be	AUX
ftr-459	976	6	blue	blue	ADJ
ftr-459	976	7	and	and	CCONJ
ftr-459	976	8	white	white	ADJ
ftr-459	976	9	and	and	CCONJ
ftr-459	976	10	not	not	PART
ftr-459	976	11	quite	quite	ADV
ftr-459	976	12	as	as	ADV
ftr-459	976	13	good	good	ADJ
ftr-459	976	14	as	as	ADP
ftr-459	976	15	a	a	DET
ftr-459	976	16	committee	committee	NOUN
ftr-459	976	17	report	report	NOUN
ftr-459	976	18	:	:	PUNCT
ftr-459	976	19	general	general	ADJ
ftr-459	976	20	explanations	explanation	NOUN
ftr-459	976	21	and	and	CCONJ
ftr-459	976	22	the	the	DET
ftr-459	976	23	role	role	NOUN
ftr-459	976	24	of	of	ADP
ftr-459	976	25	"	"	PUNCT
ftr-459	976	26	subsequent	subsequent	ADJ
ftr-459	976	27	"	"	PUNCT
ftr-459	976	28	tax	tax	NOUN
ftr-459	976	29	legislative	legislative	ADJ
ftr-459	976	30	history	history	NOUN
ftr-459	976	31	,	,	PUNCT
ftr-459	976	32	i	i	PRON
ftr-459	976	33	1	1	NUM
ftr-459	976	34	am	be	AUX
ftr-459	976	35	.	.	PUNCT
ftr-459	977	1	j.	j.	PROPN
ftr-459	977	2	of	of	ADP
ftr-459	977	3	tax	tax	PROPN
ftr-459	977	4	po'y	po'y	NOUN
ftr-459	977	5	91	91	NUM
ftr-459	977	6	(	(	PUNCT
ftr-459	977	7	1994	1994	NUM
ftr-459	977	8	)	)	PUNCT
ftr-459	977	9	.	.	PUNCT
ftr-459	978	1	[	[	X
ftr-459	978	2	vol	vol	NOUN
ftr-459	978	3	3:2	3:2	NUM
ftr-459	978	4	muffled	muffled	ADJ
ftr-459	978	5	chevron	chevron	NOUN
ftr-459	978	6	:	:	PUNCT
ftr-459	978	7	judicial	judicial	ADJ
ftr-459	978	8	review	review	NOUN
ftr-459	978	9	of	of	ADP
ftr-459	978	10	tax	tax	NOUN
ftr-459	978	11	regulations	regulation	NOUN
ftr-459	978	12	the	the	DET
ftr-459	978	13	use	use	NOUN
ftr-459	978	14	of	of	ADP
ftr-459	978	15	legislative	legislative	ADJ
ftr-459	978	16	history	history	NOUN
ftr-459	978	17	in	in	ADP
ftr-459	978	18	the	the	DET
ftr-459	978	19	muffled	muffled	ADJ
ftr-459	978	20	chevron	chevron	NOUN
ftr-459	978	21	doctrine	doctrine	NOUN
ftr-459	978	22	answers	answer	VERB
ftr-459	978	23	what	what	PRON
ftr-459	978	24	professor	professor	NOUN
ftr-459	978	25	eskridge	eskridge	NOUN
ftr-459	978	26	has	have	AUX
ftr-459	978	27	described	describe	VERB
ftr-459	978	28	as	as	ADP
ftr-459	978	29	the	the	DET
ftr-459	978	30	three	three	NUM
ftr-459	978	31	types	type	NOUN
ftr-459	978	32	of	of	ADP
ftr-459	978	33	criticisms	criticism	NOUN
ftr-459	978	34	of	of	ADP
ftr-459	978	35	the	the	DET
ftr-459	978	36	traditional	traditional	ADJ
ftr-459	978	37	use	use	NOUN
ftr-459	978	38	of	of	ADP
ftr-459	978	39	legislative	legislative	ADJ
ftr-459	978	40	history	history	NOUN
ftr-459	978	41	:	:	PUNCT
ftr-459	978	42	the	the	DET
ftr-459	978	43	realist	realist	ADJ
ftr-459	978	44	,	,	PUNCT
ftr-459	978	45	the	the	DET
ftr-459	978	46	historicist	historicist	NOUN
ftr-459	978	47	,	,	PUNCT
ftr-459	978	48	and	and	CCONJ
ftr-459	978	49	the	the	DET
ftr-459	978	50	formalist	formalist	NOUN
ftr-459	978	51	.	.	PUNCT
ftr-459	979	1	'9	'9	NOUN
ftr-459	979	2	'	'	PUNCT
ftr-459	980	1	the	the	DET
ftr-459	980	2	realist	realist	ADJ
ftr-459	980	3	criticism	criticism	NOUN
ftr-459	980	4	holds	hold	VERB
ftr-459	980	5	that	that	SCONJ
ftr-459	980	6	"	"	PUNCT
ftr-459	980	7	legislative	legislative	ADJ
ftr-459	980	8	intent	intent	NOUN
ftr-459	980	9	is	be	AUX
ftr-459	980	10	an	an	DET
ftr-459	980	11	incoherent	incoherent	ADJ
ftr-459	980	12	and	and	CCONJ
ftr-459	980	13	indeterminate	indeterminate	ADJ
ftr-459	980	14	concept	concept	NOUN
ftr-459	980	15	...	...	PUNCT
ftr-459	980	16	because	because	SCONJ
ftr-459	980	17	legislatures	legislature	NOUN
ftr-459	980	18	usually	usually	ADV
ftr-459	980	19	have	have	VERB
ftr-459	980	20	no	no	DET
ftr-459	980	21	determinate	determinate	ADJ
ftr-459	980	22	collective	collective	ADJ
ftr-459	980	23	expectations	expectation	NOUN
ftr-459	980	24	about	about	ADP
ftr-459	980	25	many	many	ADJ
ftr-459	980	26	(	(	PUNCT
ftr-459	980	27	if	if	SCONJ
ftr-459	980	28	any	any	PRON
ftr-459	980	29	)	)	PUNCT
ftr-459	980	30	of	of	ADP
ftr-459	980	31	the	the	DET
ftr-459	980	32	concrete	concrete	ADJ
ftr-459	980	33	issues	issue	NOUN
ftr-459	980	34	posed	pose	VERB
ftr-459	980	35	by	by	ADP
ftr-459	980	36	their	their	PRON
ftr-459	980	37	statutes	statute	NOUN
ftr-459	980	38	.	.	PUNCT
ftr-459	980	39	'	'	PUNCT
ftr-459	981	1	9	9	NUM
ftr-459	981	2	2	2	NUM
ftr-459	981	3	the	the	DET
ftr-459	981	4	realities	reality	NOUN
ftr-459	981	5	of	of	ADP
ftr-459	981	6	the	the	DET
ftr-459	981	7	legislative	legislative	ADJ
ftr-459	981	8	process	process	NOUN
ftr-459	981	9	inevitably	inevitably	ADV
ftr-459	981	10	produce	produce	VERB
ftr-459	981	11	ambiguity	ambiguity	NOUN
ftr-459	981	12	and	and	CCONJ
ftr-459	981	13	mixed	mixed	ADJ
ftr-459	981	14	congressional	congressional	ADJ
ftr-459	981	15	motives	motive	NOUN
ftr-459	981	16	.	.	PUNCT
ftr-459	982	1	193	193	NUM
ftr-459	982	2	when	when	SCONJ
ftr-459	982	3	legislative	legislative	ADJ
ftr-459	982	4	history	history	NOUN
ftr-459	982	5	is	be	AUX
ftr-459	982	6	used	use	VERB
ftr-459	982	7	to	to	PART
ftr-459	982	8	judge	judge	VERB
ftr-459	982	9	administrative	administrative	ADJ
ftr-459	982	10	action	action	NOUN
ftr-459	982	11	,	,	PUNCT
ftr-459	982	12	these	these	DET
ftr-459	982	13	weaknesses	weakness	NOUN
ftr-459	982	14	become	become	VERB
ftr-459	982	15	strengths	strength	NOUN
ftr-459	982	16	.	.	PUNCT
ftr-459	983	1	if	if	SCONJ
ftr-459	983	2	,	,	PUNCT
ftr-459	983	3	as	as	SCONJ
ftr-459	983	4	justice	justice	PROPN
ftr-459	983	5	scalia	scalia	PROPN
ftr-459	983	6	has	have	AUX
ftr-459	983	7	suggested	suggest	VERB
ftr-459	983	8	,	,	PUNCT
ftr-459	983	9	use	use	NOUN
ftr-459	983	10	of	of	ADP
ftr-459	983	11	legislative	legislative	ADJ
ftr-459	983	12	history	history	NOUN
ftr-459	983	13	is	be	AUX
ftr-459	983	14	"	"	PUNCT
ftr-459	983	15	the	the	DET
ftr-459	983	16	equivalent	equivalent	NOUN
ftr-459	983	17	of	of	ADP
ftr-459	983	18	entering	enter	VERB
ftr-459	983	19	a	a	DET
ftr-459	983	20	crowded	crowded	ADJ
ftr-459	983	21	cocktail	cocktail	NOUN
ftr-459	983	22	party	party	NOUN
ftr-459	983	23	and	and	CCONJ
ftr-459	983	24	looking	look	VERB
ftr-459	983	25	over	over	ADP
ftr-459	983	26	the	the	DET
ftr-459	983	27	heads	head	NOUN
ftr-459	983	28	of	of	ADP
ftr-459	983	29	the	the	DET
ftr-459	983	30	guests	guest	NOUN
ftr-459	983	31	for	for	ADP
ftr-459	983	32	one	one	NUM
ftr-459	983	33	's	's	PART
ftr-459	983	34	friends	friend	NOUN
ftr-459	983	35	,	,	PUNCT
ftr-459	983	36	"	"	PUNCT
ftr-459	983	37	''	''	PUNCT
ftr-459	983	38	that	that	PRON
ftr-459	983	39	is	be	AUX
ftr-459	983	40	well	well	ADJ
ftr-459	983	41	and	and	CCONJ
ftr-459	983	42	good	good	ADJ
ftr-459	983	43	under	under	ADP
ftr-459	983	44	this	this	DET
ftr-459	983	45	approach	approach	NOUN
ftr-459	983	46	.	.	PUNCT
ftr-459	984	1	it	it	PRON
ftr-459	984	2	is	be	AUX
ftr-459	984	3	precisely	precisely	ADV
ftr-459	984	4	to	to	ADP
ftr-459	984	5	the	the	DET
ftr-459	984	6	administrative	administrative	ADJ
ftr-459	984	7	agencies	agency	NOUN
ftr-459	984	8	that	that	SCONJ
ftr-459	984	9	congress	congress	PROPN
ftr-459	984	10	has	have	AUX
ftr-459	984	11	delegated	delegate	VERB
ftr-459	984	12	the	the	DET
ftr-459	984	13	choice	choice	NOUN
ftr-459	984	14	of	of	ADP
ftr-459	984	15	the	the	DET
ftr-459	984	16	public	public	NOUN
ftr-459	984	17	's	's	PART
ftr-459	984	18	friends	friend	NOUN
ftr-459	984	19	.	.	PUNCT
ftr-459	985	1	95	95	NUM
ftr-459	985	2	such	such	ADJ
ftr-459	985	3	use	use	NOUN
ftr-459	985	4	of	of	ADP
ftr-459	985	5	legislative	legislative	ADJ
ftr-459	985	6	history	history	NOUN
ftr-459	985	7	also	also	ADV
ftr-459	985	8	ameliorates	ameliorate	VERB
ftr-459	985	9	the	the	DET
ftr-459	985	10	formalist	formalist	ADJ
ftr-459	985	11	concern	concern	NOUN
ftr-459	985	12	that	that	SCONJ
ftr-459	985	13	"	"	PUNCT
ftr-459	985	14	judicial	judicial	ADJ
ftr-459	985	15	reliance	reliance	NOUN
ftr-459	985	16	on	on	ADP
ftr-459	985	17	legislative	legislative	ADJ
ftr-459	985	18	history	history	NOUN
ftr-459	985	19	is	be	AUX
ftr-459	985	20	inconsistent	inconsistent	ADJ
ftr-459	985	21	with	with	ADP
ftr-459	985	22	the	the	DET
ftr-459	985	23	specific	specific	ADJ
ftr-459	985	24	structures	structure	NOUN
ftr-459	985	25	for	for	ADP
ftr-459	985	26	legislation	legislation	NOUN
ftr-459	985	27	in	in	ADP
ftr-459	985	28	the	the	DET
ftr-459	985	29	constitution	constitution	NOUN
ftr-459	985	30	.	.	PUNCT
ftr-459	985	31	'	'	PUNCT
ftr-459	985	32	"	"	PUNCT
ftr-459	985	33	in	in	ADP
ftr-459	985	34	the	the	DET
ftr-459	985	35	administrative	administrative	ADJ
ftr-459	985	36	state	state	NOUN
ftr-459	985	37	,	,	PUNCT
ftr-459	985	38	legislative	legislative	ADJ
ftr-459	985	39	regulations	regulation	NOUN
ftr-459	985	40	promulgated	promulgate	VERB
ftr-459	985	41	formally	formally	ADV
ftr-459	985	42	and	and	CCONJ
ftr-459	985	43	interpretive	interpretive	ADJ
ftr-459	985	44	rules	rule	NOUN
ftr-459	985	45	issued	issue	VERB
ftr-459	985	46	informally	informally	ADV
ftr-459	985	47	may	may	AUX
ftr-459	985	48	bind	bind	VERB
ftr-459	985	49	the	the	DET
ftr-459	985	50	public	public	NOUN
ftr-459	985	51	to	to	ADP
ftr-459	985	52	different	different	ADJ
ftr-459	985	53	degrees,"9	degrees,"9	NOUN
ftr-459	985	54	but	but	CCONJ
ftr-459	985	55	neither	neither	DET
ftr-459	985	56	kind	kind	NOUN
ftr-459	985	57	requires	require	VERB
ftr-459	985	58	bicameralism	bicameralism	NOUN
ftr-459	985	59	and	and	CCONJ
ftr-459	985	60	presentment	presentment	NOUN
ftr-459	985	61	.	.	PUNCT
ftr-459	986	1	moreover	moreover	ADV
ftr-459	986	2	,	,	PUNCT
ftr-459	986	3	reliance	reliance	NOUN
ftr-459	986	4	on	on	ADP
ftr-459	986	5	legislative	legislative	ADJ
ftr-459	986	6	history	history	NOUN
ftr-459	986	7	to	to	PART
ftr-459	986	8	judge	judge	VERB
ftr-459	986	9	the	the	DET
ftr-459	986	10	reasonableness	reasonableness	NOUN
ftr-459	986	11	of	of	ADP
ftr-459	986	12	regulatory	regulatory	ADJ
ftr-459	986	13	action	action	NOUN
ftr-459	986	14	helps	help	VERB
ftr-459	986	15	ensure	ensure	VERB
ftr-459	986	16	notice	notice	NOUN
ftr-459	986	17	to	to	ADP
ftr-459	986	18	the	the	DET
ftr-459	986	19	public	public	NOUN
ftr-459	986	20	.	.	PUNCT
ftr-459	987	1	when	when	SCONJ
ftr-459	987	2	the	the	DET
ftr-459	987	3	courts	court	NOUN
ftr-459	987	4	use	use	VERB
ftr-459	987	5	legislative	legislative	ADJ
ftr-459	987	6	history	history	NOUN
ftr-459	987	7	to	to	PART
ftr-459	987	8	divine	divine	VERB
ftr-459	987	9	the	the	DET
ftr-459	987	10	intent	intent	NOUN
ftr-459	987	11	of	of	ADP
ftr-459	987	12	congress	congress	PROPN
ftr-459	987	13	,	,	PUNCT
ftr-459	987	14	members	member	NOUN
ftr-459	987	15	of	of	ADP
ftr-459	987	16	the	the	DET
ftr-459	987	17	public	public	NOUN
ftr-459	987	18	must	must	AUX
ftr-459	987	19	be	be	AUX
ftr-459	987	20	able	able	ADJ
ftr-459	987	21	to	to	PART
ftr-459	987	22	read	read	VERB
ftr-459	987	23	the	the	DET
ftr-459	987	24	judicial	judicial	NOUN
ftr-459	987	25	and	and	CCONJ
ftr-459	987	26	legisla191	legisla191	PROPN
ftr-459	987	27	.	.	PROPN
ftr-459	987	28	eskridge	eskridge	PROPN
ftr-459	987	29	,	,	PUNCT
ftr-459	987	30	supra	supra	PROPN
ftr-459	987	31	note	note	PROPN
ftr-459	987	32	77	77	NUM
ftr-459	987	33	,	,	PUNCT
ftr-459	987	34	at	at	ADP
ftr-459	987	35	641	641	NUM
ftr-459	987	36	-	-	SYM
ftr-459	987	37	42	42	NUM
ftr-459	987	38	.	.	PUNCT
ftr-459	988	1	192	192	NUM
ftr-459	988	2	.	.	PUNCT
ftr-459	989	1	i	i	PRON
ftr-459	989	2	d.	d.	PROPN
ftr-459	989	3	193	193	NUM
ftr-459	989	4	.	.	PUNCT
ftr-459	990	1	see	see	VERB
ftr-459	990	2	daniel	daniel	PROPN
ftr-459	990	3	a.	a.	PROPN
ftr-459	990	4	farber	farber	PROPN
ftr-459	990	5	&	&	CCONJ
ftr-459	990	6	philip	philip	PROPN
ftr-459	990	7	p.	p.	PROPN
ftr-459	990	8	frickey	frickey	NOUN
ftr-459	990	9	,	,	PUNCT
ftr-459	990	10	law	law	NOUN
ftr-459	990	11	and	and	CCONJ
ftr-459	990	12	public	public	ADJ
ftr-459	990	13	choice	choice	NOUN
ftr-459	990	14	(	(	PUNCT
ftr-459	990	15	1991	1991	NUM
ftr-459	990	16	)	)	PUNCT
ftr-459	990	17	;	;	PUNCT
ftr-459	990	18	jane	jane	PROPN
ftr-459	990	19	s.	s.	PROPN
ftr-459	990	20	schacter	schacter	PROPN
ftr-459	990	21	,	,	PUNCT
ftr-459	990	22	metademocracy	metademocracy	NOUN
ftr-459	990	23	:	:	PUNCT
ftr-459	990	24	the	the	DET
ftr-459	990	25	changing	change	VERB
ftr-459	990	26	structure	structure	NOUN
ftr-459	990	27	of	of	ADP
ftr-459	990	28	legitimacy	legitimacy	NOUN
ftr-459	990	29	in	in	ADP
ftr-459	990	30	statutory	statutory	ADJ
ftr-459	990	31	interpretation	interpretation	NOUN
ftr-459	990	32	.	.	PUNCT
ftr-459	991	1	108	108	NUM
ftr-459	991	2	harv	harv	NOUN
ftr-459	991	3	.	.	PUNCT
ftr-459	992	1	l.	l.	PROPN
ftr-459	992	2	rev	rev	PROPN
ftr-459	992	3	.	.	PROPN
ftr-459	992	4	593	593	NUM
ftr-459	992	5	(	(	PUNCT
ftr-459	992	6	1995	1995	NUM
ftr-459	992	7	)	)	PUNCT
ftr-459	992	8	;	;	PUNCT
ftr-459	992	9	symposium	symposium	NOUN
ftr-459	992	10	on	on	ADP
ftr-459	992	11	the	the	DET
ftr-459	992	12	theory	theory	NOUN
ftr-459	992	13	of	of	ADP
ftr-459	992	14	public	public	ADJ
ftr-459	992	15	choice	choice	NOUN
ftr-459	992	16	,	,	PUNCT
ftr-459	992	17	74	74	NUM
ftr-459	992	18	va	va	NOUN
ftr-459	992	19	.	.	PUNCT
ftr-459	993	1	l	l	PROPN
ftr-459	993	2	rev	rev	PROPN
ftr-459	993	3	.	.	PROPN
ftr-459	993	4	167	167	NUM
ftr-459	993	5	(	(	PUNCT
ftr-459	993	6	1988	1988	NUM
ftr-459	993	7	)	)	PUNCT
ftr-459	993	8	.	.	PUNCT
ftr-459	994	1	if	if	SCONJ
ftr-459	994	2	,	,	PUNCT
ftr-459	994	3	as	as	SCONJ
ftr-459	994	4	professor	professor	NOUN
ftr-459	994	5	schacter	schacter	NOUN
ftr-459	994	6	has	have	AUX
ftr-459	994	7	suggested	suggest	VERB
ftr-459	994	8	.	.	PUNCT
ftr-459	995	1	the	the	DET
ftr-459	995	2	textualist	textualist	ADJ
ftr-459	995	3	point	point	NOUN
ftr-459	995	4	of	of	ADP
ftr-459	995	5	view	view	NOUN
ftr-459	995	6	should	should	AUX
ftr-459	995	7	be	be	AUX
ftr-459	995	8	seen	see	VERB
ftr-459	995	9	as	as	ADP
ftr-459	995	10	allied	ally	VERB
ftr-459	995	11	to	to	ADP
ftr-459	995	12	public	public	ADJ
ftr-459	995	13	choice	choice	NOUN
ftr-459	995	14	theory	theory	NOUN
ftr-459	995	15	,	,	PUNCT
ftr-459	995	16	that	that	SCONJ
ftr-459	995	17	very	very	ADJ
ftr-459	995	18	theory	theory	NOUN
ftr-459	995	19	undermines	undermine	VERB
ftr-459	995	20	justice	justice	PROPN
ftr-459	995	21	scalia	scalia	PROPN
ftr-459	995	22	's	's	PART
ftr-459	995	23	belief	belief	NOUN
ftr-459	995	24	that	that	SCONJ
ftr-459	995	25	legislators	legislator	NOUN
ftr-459	995	26	can	can	AUX
ftr-459	995	27	enact	enact	VERB
ftr-459	995	28	clear	clear	ADJ
ftr-459	995	29	laws	law	NOUN
ftr-459	995	30	.	.	PUNCT
ftr-459	996	1	schacter	schacter	NOUN
ftr-459	996	2	,	,	PUNCT
ftr-459	996	3	supra	supra	NOUN
ftr-459	996	4	,	,	PUNCT
ftr-459	996	5	at	at	ADP
ftr-459	996	6	644	644	NUM
ftr-459	996	7	-	-	SYM
ftr-459	996	8	45	45	NUM
ftr-459	996	9	.	.	PUNCT
ftr-459	997	1	she	she	PRON
ftr-459	997	2	suggests	suggest	VERB
ftr-459	997	3	that	that	SCONJ
ftr-459	997	4	textualists	textualist	NOUN
ftr-459	997	5	seek	seek	VERB
ftr-459	997	6	a	a	DET
ftr-459	997	7	"	"	PUNCT
ftr-459	997	8	shrinking	shrinking	NOUN
ftr-459	997	9	of	of	ADP
ftr-459	997	10	the	the	DET
ftr-459	997	11	corpus	corpus	NOUN
ftr-459	997	12	of	of	ADP
ftr-459	997	13	regulatory	regulatory	ADJ
ftr-459	997	14	law	law	NOUN
ftr-459	997	15	by	by	ADP
ftr-459	997	16	imposing	impose	VERB
ftr-459	997	17	an	an	DET
ftr-459	997	18	exacting	exact	VERB
ftr-459	997	19	burden	burden	NOUN
ftr-459	997	20	of	of	ADP
ftr-459	997	21	textual	textual	ADJ
ftr-459	997	22	clarity	clarity	NOUN
ftr-459	997	23	that	that	PRON
ftr-459	997	24	legislators	legislator	NOUN
ftr-459	997	25	are	be	AUX
ftr-459	997	26	unwilling	unwilling	ADJ
ftr-459	997	27	or	or	CCONJ
ftr-459	997	28	unable	unable	ADJ
ftr-459	997	29	to	to	PART
ftr-459	997	30	meet	meet	VERB
ftr-459	997	31	.	.	PUNCT
ftr-459	997	32	"	"	PUNCT
ftr-459	998	1	i	i	PRON
ftr-459	998	2	d.	d.	PROPN
ftr-459	998	3	at	at	ADP
ftr-459	998	4	645	645	NUM
ftr-459	998	5	.	.	PUNCT
ftr-459	999	1	under	under	ADP
ftr-459	999	2	another	another	DET
ftr-459	999	3	branch	branch	NOUN
ftr-459	999	4	of	of	ADP
ftr-459	999	5	public	public	ADJ
ftr-459	999	6	choice	choice	NOUN
ftr-459	999	7	theory	theory	NOUN
ftr-459	999	8	,	,	PUNCT
ftr-459	999	9	decision	decision	NOUN
ftr-459	999	10	theory	theory	NOUN
ftr-459	999	11	,	,	PUNCT
ftr-459	999	12	use	use	NOUN
ftr-459	999	13	of	of	ADP
ftr-459	999	14	legislative	legislative	ADJ
ftr-459	999	15	history	history	NOUN
ftr-459	999	16	through	through	ADP
ftr-459	999	17	delegation	delegation	NOUN
ftr-459	999	18	to	to	ADP
ftr-459	999	19	committees	committee	NOUN
ftr-459	999	20	and	and	CCONJ
ftr-459	999	21	their	their	PRON
ftr-459	999	22	reports	report	NOUN
ftr-459	999	23	could	could	AUX
ftr-459	999	24	be	be	AUX
ftr-459	999	25	seen	see	VERB
ftr-459	999	26	as	as	ADP
ftr-459	999	27	a	a	DET
ftr-459	999	28	necessary	necessary	ADJ
ftr-459	999	29	tool	tool	NOUN
ftr-459	999	30	for	for	ADP
ftr-459	999	31	setting	set	VERB
ftr-459	999	32	agendas	agenda	NOUN
ftr-459	999	33	and	and	CCONJ
ftr-459	999	34	reaching	reach	VERB
ftr-459	999	35	decisions	decision	NOUN
ftr-459	999	36	.	.	PUNCT
ftr-459	1000	1	see	see	VERB
ftr-459	1000	2	i	i	PRON
ftr-459	1000	3	d.	d.	PROPN
ftr-459	1000	4	at	at	ADP
ftr-459	1000	5	639	639	NUM
ftr-459	1000	6	.	.	PUNCT
ftr-459	1001	1	194	194	NUM
ftr-459	1001	2	.	.	PUNCT
ftr-459	1002	1	conroy	conroy	PROPN
ftr-459	1002	2	v.	v.	PROPN
ftr-459	1002	3	aniskoff	aniskoff	PROPN
ftr-459	1002	4	,	,	PUNCT
ftr-459	1002	5	507	507	NUM
ftr-459	1002	6	u.s	u.s	PROPN
ftr-459	1002	7	.	.	PROPN
ftr-459	1002	8	511	511	NUM
ftr-459	1002	9	(	(	PUNCT
ftr-459	1002	10	1993	1993	NUM
ftr-459	1002	11	)	)	PUNCT
ftr-459	1002	12	(	(	PUNCT
ftr-459	1002	13	scalia	scalia	PROPN
ftr-459	1002	14	,	,	PUNCT
ftr-459	1002	15	j.	j.	PROPN
ftr-459	1002	16	,	,	PUNCT
ftr-459	1002	17	concurring	concur	VERB
ftr-459	1002	18	)	)	PUNCT
ftr-459	1002	19	.	.	PUNCT
ftr-459	1003	1	195	195	NUM
ftr-459	1003	2	.	.	PUNCT
ftr-459	1004	1	if	if	SCONJ
ftr-459	1004	2	the	the	DET
ftr-459	1004	3	agency	agency	NOUN
ftr-459	1004	4	chooses	choose	VERB
ftr-459	1004	5	inappropriate	inappropriate	ADJ
ftr-459	1004	6	friends	friend	NOUN
ftr-459	1004	7	,	,	PUNCT
ftr-459	1004	8	congress	congress	PROPN
ftr-459	1004	9	can	can	AUX
ftr-459	1004	10	act	act	VERB
ftr-459	1004	11	.	.	PUNCT
ftr-459	1005	1	for	for	ADP
ftr-459	1005	2	one	one	NUM
ftr-459	1005	3	case	case	NOUN
ftr-459	1005	4	in	in	ADP
ftr-459	1005	5	which	which	PRON
ftr-459	1005	6	congress	congress	PROPN
ftr-459	1005	7	acted	act	VERB
ftr-459	1005	8	to	to	PART
ftr-459	1005	9	reject	reject	VERB
ftr-459	1005	10	a	a	DET
ftr-459	1005	11	regulation	regulation	NOUN
ftr-459	1005	12	,	,	PUNCT
ftr-459	1005	13	see	see	VERB
ftr-459	1005	14	ellen	ellen	PROPN
ftr-459	1005	15	p.	p.	PROPN
ftr-459	1005	16	aprill	aprill	PROPN
ftr-459	1005	17	,	,	PUNCT
ftr-459	1005	18	tribal	tribal	ADJ
ftr-459	1005	19	bonds	bond	NOUN
ftr-459	1005	20	:	:	PUNCT
ftr-459	1005	21	indian	indian	ADJ
ftr-459	1005	22	sovereignty	sovereignty	NOUN
ftr-459	1005	23	and	and	CCONJ
ftr-459	1005	24	the	the	DET
ftr-459	1005	25	tax	tax	NOUN
ftr-459	1005	26	legislative	legislative	ADJ
ftr-459	1005	27	process	process	NOUN
ftr-459	1005	28	,	,	PUNCT
ftr-459	1005	29	46	46	NUM
ftr-459	1005	30	admin	admin	ADJ
ftr-459	1005	31	.	.	PUNCT
ftr-459	1006	1	l.	l.	PROPN
ftr-459	1006	2	rev	rev	PROPN
ftr-459	1006	3	.	.	PROPN
ftr-459	1006	4	333	333	NUM
ftr-459	1006	5	(	(	PUNCT
ftr-459	1006	6	1994	1994	NUM
ftr-459	1006	7	)	)	PUNCT
ftr-459	1006	8	.	.	PUNCT
ftr-459	1007	1	that	that	DET
ftr-459	1007	2	study	study	NOUN
ftr-459	1007	3	suggests	suggest	VERB
ftr-459	1007	4	that	that	SCONJ
ftr-459	1007	5	congress	congress	PROPN
ftr-459	1007	6	expects	expect	VERB
ftr-459	1007	7	administrative	administrative	ADJ
ftr-459	1007	8	agencies	agency	NOUN
ftr-459	1007	9	to	to	PART
ftr-459	1007	10	attend	attend	VERB
ftr-459	1007	11	to	to	ADP
ftr-459	1007	12	the	the	DET
ftr-459	1007	13	legislative	legislative	ADJ
ftr-459	1007	14	history	history	NOUN
ftr-459	1007	15	for	for	ADP
ftr-459	1007	16	keys	key	NOUN
ftr-459	1007	17	to	to	ADP
ftr-459	1007	18	interpretation	interpretation	NOUN
ftr-459	1007	19	.	.	PUNCT
ftr-459	1008	1	i	i	PRON
ftr-459	1008	2	d.	d.	PROPN
ftr-459	1008	3	at	at	ADP
ftr-459	1008	4	367	367	NUM
ftr-459	1008	5	-	-	SYM
ftr-459	1008	6	68	68	NUM
ftr-459	1008	7	.	.	PUNCT
ftr-459	1008	8	196	196	NUM
ftr-459	1008	9	.	.	PUNCT
ftr-459	1009	1	eskridge	eskridge	NOUN
ftr-459	1009	2	,	,	PUNCT
ftr-459	1009	3	supra	supra	PROPN
ftr-459	1009	4	note	note	PROPN
ftr-459	1009	5	77	77	NUM
ftr-459	1009	6	,	,	PUNCT
ftr-459	1009	7	at	at	ADP
ftr-459	1009	8	649	649	NUM
ftr-459	1009	9	.	.	NOUN
ftr-459	1009	10	197	197	NUM
ftr-459	1009	11	.	.	PUNCT
ftr-459	1010	1	see	see	VERB
ftr-459	1010	2	supra	supra	PROPN
ftr-459	1010	3	notes	note	VERB
ftr-459	1010	4	18	18	NUM
ftr-459	1010	5	-	-	SYM
ftr-459	1010	6	23	23	NUM
ftr-459	1010	7	and	and	CCONJ
ftr-459	1010	8	accompanying	accompany	VERB
ftr-459	1010	9	text	text	NOUN
ftr-459	1010	10	.	.	PUNCT
ftr-459	1011	1	19961	19961	NUM
ftr-459	1011	2	florida	florida	PROPN
ftr-459	1011	3	tax	tax	NOUN
ftr-459	1011	4	review	review	NOUN
ftr-459	1011	5	tive	tive	PROPN
ftr-459	1011	6	tea	tea	NOUN
ftr-459	1011	7	leaves	leave	NOUN
ftr-459	1011	8	.	.	PUNCT
ftr-459	1012	1	if	if	SCONJ
ftr-459	1012	2	legislative	legislative	ADJ
ftr-459	1012	3	history	history	NOUN
ftr-459	1012	4	serves	serve	VERB
ftr-459	1012	5	to	to	PART
ftr-459	1012	6	justify	justify	VERB
ftr-459	1012	7	a	a	DET
ftr-459	1012	8	regulation	regulation	NOUN
ftr-459	1012	9	,	,	PUNCT
ftr-459	1012	10	the	the	DET
ftr-459	1012	11	public	public	NOUN
ftr-459	1012	12	is	be	AUX
ftr-459	1012	13	able	able	ADJ
ftr-459	1012	14	to	to	PART
ftr-459	1012	15	look	look	VERB
ftr-459	1012	16	to	to	ADP
ftr-459	1012	17	a	a	DET
ftr-459	1012	18	published	publish	VERB
ftr-459	1012	19	interpretation	interpretation	NOUN
ftr-459	1012	20	for	for	ADP
ftr-459	1012	21	guidance	guidance	NOUN
ftr-459	1012	22	.	.	PUNCT
ftr-459	1012	23	'	'	PUNCT
ftr-459	1013	1	98	98	NUM
ftr-459	1013	2	and	and	CCONJ
ftr-459	1013	3	finally	finally	ADV
ftr-459	1013	4	,	,	PUNCT
ftr-459	1013	5	use	use	NOUN
ftr-459	1013	6	of	of	ADP
ftr-459	1013	7	legislative	legislative	ADJ
ftr-459	1013	8	history	history	NOUN
ftr-459	1013	9	for	for	ADP
ftr-459	1013	10	this	this	DET
ftr-459	1013	11	purpose	purpose	NOUN
ftr-459	1013	12	eliminates	eliminate	VERB
ftr-459	1013	13	the	the	DET
ftr-459	1013	14	historicist	historicist	ADJ
ftr-459	1013	15	concern	concern	NOUN
ftr-459	1013	16	that	that	SCONJ
ftr-459	1013	17	"	"	PUNCT
ftr-459	1013	18	an	an	DET
ftr-459	1013	19	historically	historically	ADV
ftr-459	1013	20	situated	situate	VERB
ftr-459	1013	21	collective	collective	ADJ
ftr-459	1013	22	intent	intent	NOUN
ftr-459	1013	23	can	can	AUX
ftr-459	1013	24	not	not	PART
ftr-459	1013	25	be	be	AUX
ftr-459	1013	26	completely	completely	ADV
ftr-459	1013	27	'	'	PUNCT
ftr-459	1013	28	reconstructed	reconstruct	VERB
ftr-459	1013	29	'	'	PUNCT
ftr-459	1013	30	by	by	ADP
ftr-459	1013	31	even	even	ADV
ftr-459	1013	32	the	the	DET
ftr-459	1013	33	most	most	ADJ
ftr-459	1013	34	'	'	PUNCT
ftr-459	1013	35	imaginative	imaginative	ADJ
ftr-459	1013	36	'	'	PUNCT
ftr-459	1013	37	jurist	jurist	NOUN
ftr-459	1013	38	"	"	PUNCT
ftr-459	1013	39	because	because	SCONJ
ftr-459	1013	40	current	current	ADJ
ftr-459	1013	41	context	context	NOUN
ftr-459	1013	42	influences	influence	VERB
ftr-459	1013	43	interpretation	interpretation	NOUN
ftr-459	1013	44	.	.	PUNCT
ftr-459	1014	1	'99	'99	NUM
ftr-459	1014	2	the	the	DET
ftr-459	1014	3	use	use	NOUN
ftr-459	1014	4	of	of	ADP
ftr-459	1014	5	legislative	legislative	ADJ
ftr-459	1014	6	history	history	NOUN
ftr-459	1014	7	to	to	PART
ftr-459	1014	8	justify	justify	VERB
ftr-459	1014	9	administrative	administrative	ADJ
ftr-459	1014	10	action	action	NOUN
ftr-459	1014	11	does	do	AUX
ftr-459	1014	12	not	not	PART
ftr-459	1014	13	attempt	attempt	VERB
ftr-459	1014	14	historical	historical	ADJ
ftr-459	1014	15	reconstruction	reconstruction	NOUN
ftr-459	1014	16	.	.	PUNCT
ftr-459	1015	1	it	it	PRON
ftr-459	1015	2	asks	ask	VERB
ftr-459	1015	3	instead	instead	ADV
ftr-459	1015	4	for	for	SCONJ
ftr-459	1015	5	the	the	DET
ftr-459	1015	6	administrative	administrative	ADJ
ftr-459	1015	7	agency	agency	PROPN
ftr-459	1015	8	to	to	PART
ftr-459	1015	9	decide	decide	VERB
ftr-459	1015	10	how	how	SCONJ
ftr-459	1015	11	the	the	DET
ftr-459	1015	12	history	history	NOUN
ftr-459	1015	13	and	and	CCONJ
ftr-459	1015	14	current	current	ADJ
ftr-459	1015	15	context	context	NOUN
ftr-459	1015	16	should	should	AUX
ftr-459	1015	17	intersect	intersect	VERB
ftr-459	1015	18	.	.	PUNCT
ftr-459	1016	1	the	the	DET
ftr-459	1016	2	muffled	muffled	ADJ
ftr-459	1016	3	chevron	chevron	NOUN
ftr-459	1016	4	doctrine	doctrine	NOUN
ftr-459	1016	5	gives	give	VERB
ftr-459	1016	6	administrative	administrative	ADJ
ftr-459	1016	7	agencies	agency	NOUN
ftr-459	1016	8	discretion	discretion	NOUN
ftr-459	1016	9	but	but	CCONJ
ftr-459	1016	10	not	not	PART
ftr-459	1016	11	carte	carte	NOUN
ftr-459	1016	12	blanche	blanche	NOUN
ftr-459	1016	13	in	in	ADP
ftr-459	1016	14	choosing	choose	VERB
ftr-459	1016	15	among	among	ADP
ftr-459	1016	16	possible	possible	ADJ
ftr-459	1016	17	interpretations.10	interpretations.10	NOUN
ftr-459	1016	18	to	to	ADP
ftr-459	1016	19	some	some	DET
ftr-459	1016	20	extent	extent	NOUN
ftr-459	1016	21	,	,	PUNCT
ftr-459	1016	22	my	my	PRON
ftr-459	1016	23	muffled	muffled	ADJ
ftr-459	1016	24	chevron	chevron	NOUN
ftr-459	1016	25	resembles	resemble	VERB
ftr-459	1016	26	the	the	DET
ftr-459	1016	27	revision	revision	NOUN
ftr-459	1016	28	of	of	ADP
ftr-459	1016	29	chevron	chevron	NOUN
ftr-459	1016	30	recently	recently	ADV
ftr-459	1016	31	advocated	advocate	VERB
ftr-459	1016	32	by	by	ADP
ftr-459	1016	33	professor	professor	NOUN
ftr-459	1016	34	mark	mark	PROPN
ftr-459	1016	35	seidenfeld	seidenfeld	PROPN
ftr-459	1016	36	.	.	PUNCT
ftr-459	1017	1	"0	"0	VERB
ftr-459	1017	2	professor	professor	NOUN
ftr-459	1017	3	seidenfeld	seidenfeld	NOUN
ftr-459	1018	1	and	and	CCONJ
ftr-459	1018	2	i	i	PRON
ftr-459	1018	3	would	would	AUX
ftr-459	1018	4	both	both	PRON
ftr-459	1018	5	exclude	exclude	VERB
ftr-459	1018	6	legislative	legislative	ADJ
ftr-459	1018	7	history	history	NOUN
ftr-459	1018	8	from	from	ADP
ftr-459	1018	9	step	step	NOUN
ftr-459	1018	10	one	one	NUM
ftr-459	1018	11	.	.	PUNCT
ftr-459	1019	1	seidenfeld	seidenfeld	NOUN
ftr-459	1019	2	explains	explain	VERB
ftr-459	1019	3	:	:	PUNCT
ftr-459	1019	4	"	"	PUNCT
ftr-459	1019	5	when	when	SCONJ
ftr-459	1019	6	an	an	DET
ftr-459	1019	7	agency	agency	NOUN
ftr-459	1019	8	administers	administer	VERB
ftr-459	1019	9	a	a	DET
ftr-459	1019	10	regulatory	regulatory	ADJ
ftr-459	1019	11	scheme	scheme	NOUN
ftr-459	1019	12	,	,	PUNCT
ftr-459	1019	13	legislative	legislative	ADJ
ftr-459	1019	14	intent	intent	NOUN
ftr-459	1019	15	seems	seem	VERB
ftr-459	1019	16	too	too	ADV
ftr-459	1019	17	tenuous	tenuous	ADJ
ftr-459	1019	18	a	a	DET
ftr-459	1019	19	concept	concept	NOUN
ftr-459	1019	20	for	for	ADP
ftr-459	1019	21	reviewing	review	VERB
ftr-459	1019	22	courts	court	NOUN
ftr-459	1019	23	to	to	PART
ftr-459	1019	24	use	use	VERB
ftr-459	1019	25	at	at	ADP
ftr-459	1019	26	chevron	chevron	NOUN
ftr-459	1019	27	's	's	PART
ftr-459	1019	28	step	step	NOUN
ftr-459	1019	29	one	one	NUM
ftr-459	1019	30	to	to	PART
ftr-459	1019	31	exclude	exclude	VERB
ftr-459	1019	32	entirely	entirely	ADV
ftr-459	1019	33	the	the	DET
ftr-459	1019	34	more	more	ADV
ftr-459	1019	35	technically	technically	ADV
ftr-459	1019	36	expert	expert	ADJ
ftr-459	1019	37	and	and	CCONJ
ftr-459	1019	38	politically	politically	ADV
ftr-459	1019	39	accountable	accountable	ADJ
ftr-459	1019	40	agency	agency	NOUN
ftr-459	1019	41	from	from	ADP
ftr-459	1019	42	the	the	DET
ftr-459	1019	43	interpretive	interpretive	ADJ
ftr-459	1019	44	process	process	NOUN
ftr-459	1019	45	.	.	PUNCT
ftr-459	1020	1	"2"2	"2"2	NOUN
ftr-459	1020	2	both	both	PRON
ftr-459	1020	3	of	of	ADP
ftr-459	1020	4	us	we	PRON
ftr-459	1020	5	see	see	VERB
ftr-459	1020	6	an	an	DET
ftr-459	1020	7	important	important	ADJ
ftr-459	1020	8	role	role	NOUN
ftr-459	1020	9	for	for	ADP
ftr-459	1020	10	legislative	legislative	ADJ
ftr-459	1020	11	history	history	NOUN
ftr-459	1020	12	at	at	ADP
ftr-459	1020	13	step	step	NOUN
ftr-459	1020	14	two	two	NUM
ftr-459	1020	15	.	.	PUNCT
ftr-459	1021	1	"	"	PUNCT
ftr-459	1021	2	a	a	DET
ftr-459	1021	3	statute	statute	NOUN
ftr-459	1021	4	's	's	PART
ftr-459	1021	5	legislative	legislative	ADJ
ftr-459	1021	6	history	history	NOUN
ftr-459	1021	7	can	can	AUX
ftr-459	1021	8	thereby	thereby	ADV
ftr-459	1021	9	provide	provide	VERB
ftr-459	1021	10	judges	judge	NOUN
ftr-459	1021	11	with	with	ADP
ftr-459	1021	12	insights	insight	NOUN
ftr-459	1021	13	into	into	ADP
ftr-459	1021	14	the	the	DET
ftr-459	1021	15	policy	policy	NOUN
ftr-459	1021	16	choices	choice	NOUN
ftr-459	1021	17	entailed	entail	VERB
ftr-459	1021	18	by	by	ADP
ftr-459	1021	19	interpretation	interpretation	NOUN
ftr-459	1021	20	.	.	PUNCT
ftr-459	1022	1	"	"	PUNCT
ftr-459	1022	2	'	'	PUNCT
ftr-459	1022	3	03	03	NUM
ftr-459	1022	4	that	that	PRON
ftr-459	1022	5	is	be	AUX
ftr-459	1022	6	,	,	PUNCT
ftr-459	1022	7	both	both	DET
ftr-459	1022	8	revisions	revision	NOUN
ftr-459	1022	9	of	of	ADP
ftr-459	1022	10	chevron	chevron	NOUN
ftr-459	1022	11	seek	seek	VERB
ftr-459	1022	12	to	to	PART
ftr-459	1022	13	accommodate	accommodate	VERB
ftr-459	1022	14	not	not	PART
ftr-459	1022	15	only	only	ADV
ftr-459	1022	16	the	the	DET
ftr-459	1022	17	political	political	ADJ
ftr-459	1022	18	responsiveness	responsiveness	NOUN
ftr-459	1022	19	and	and	CCONJ
ftr-459	1022	20	technical	technical	ADJ
ftr-459	1022	21	expertise	expertise	NOUN
ftr-459	1022	22	offered	offer	VERB
ftr-459	1022	23	by	by	ADP
ftr-459	1022	24	administrative	administrative	ADJ
ftr-459	1022	25	agencies	agency	NOUN
ftr-459	1022	26	,	,	PUNCT
ftr-459	1022	27	but	but	CCONJ
ftr-459	1022	28	also	also	ADV
ftr-459	1022	29	the	the	DET
ftr-459	1022	30	reasoned	reasoned	ADJ
ftr-459	1022	31	decisionmaking	decisionmaking	NOUN
ftr-459	1022	32	and	and	CCONJ
ftr-459	1022	33	protection	protection	NOUN
ftr-459	1022	34	against	against	ADP
ftr-459	1022	35	agency	agency	NOUN
ftr-459	1022	36	abuse	abuse	NOUN
ftr-459	1022	37	provided	provide	VERB
ftr-459	1022	38	by	by	ADP
ftr-459	1022	39	judicial	judicial	ADJ
ftr-459	1022	40	reviewj	reviewj	NOUN
ftr-459	1022	41	there	there	PRON
ftr-459	1022	42	are	be	VERB
ftr-459	1022	43	,	,	PUNCT
ftr-459	1022	44	however	however	ADV
ftr-459	1022	45	,	,	PUNCT
ftr-459	1022	46	some	some	DET
ftr-459	1022	47	important	important	ADJ
ftr-459	1022	48	differences	difference	NOUN
ftr-459	1022	49	between	between	ADP
ftr-459	1022	50	the	the	DET
ftr-459	1022	51	two	two	NUM
ftr-459	1022	52	revisions	revision	NOUN
ftr-459	1022	53	.	.	PUNCT
ftr-459	1023	1	professor	professor	NOUN
ftr-459	1023	2	seidenfeld	seidenfeld	NOUN
ftr-459	1023	3	would	would	AUX
ftr-459	1023	4	direct	direct	VERB
ftr-459	1023	5	courts	court	NOUN
ftr-459	1023	6	to	to	PART
ftr-459	1023	7	"	"	PUNCT
ftr-459	1023	8	require	require	VERB
ftr-459	1023	9	the	the	DET
ftr-459	1023	10	agency	agency	NOUN
ftr-459	1023	11	to	to	PART
ftr-459	1023	12	identify	identify	VERB
ftr-459	1023	13	the	the	DET
ftr-459	1023	14	concerns	concern	NOUN
ftr-459	1023	15	that	that	SCONJ
ftr-459	1023	16	the	the	DET
ftr-459	1023	17	statute	statute	NOUN
ftr-459	1023	18	addresses	address	VERB
ftr-459	1023	19	and	and	CCONJ
ftr-459	1023	20	explain	explain	VERB
ftr-459	1023	21	how	how	SCONJ
ftr-459	1023	22	the	the	DET
ftr-459	1023	23	agency	agency	NOUN
ftr-459	1023	24	's	's	PART
ftr-459	1023	25	198	198	NUM
ftr-459	1023	26	.	.	PUNCT
ftr-459	1024	1	this	this	DET
ftr-459	1024	2	generalization	generalization	NOUN
ftr-459	1024	3	requires	require	VERB
ftr-459	1024	4	qualification	qualification	NOUN
ftr-459	1024	5	when	when	SCONJ
ftr-459	1024	6	retroactive	retroactive	ADJ
ftr-459	1024	7	regulations	regulation	NOUN
ftr-459	1024	8	are	be	AUX
ftr-459	1024	9	involved	involve	VERB
ftr-459	1024	10	.	.	PUNCT
ftr-459	1025	1	under	under	ADP
ftr-459	1025	2	§	§	PROPN
ftr-459	1025	3	7805(b	7805(b	PROPN
ftr-459	1025	4	)	)	PUNCT
ftr-459	1025	5	,	,	PUNCT
ftr-459	1025	6	"	"	PUNCT
ftr-459	1025	7	[	[	X
ftr-459	1025	8	tlhe	tlhe	NOUN
ftr-459	1025	9	secretary	secretary	NOUN
ftr-459	1025	10	may	may	AUX
ftr-459	1025	11	prescribe	prescribe	VERB
ftr-459	1025	12	the	the	DET
ftr-459	1025	13	extent	extent	NOUN
ftr-459	1025	14	,	,	PUNCT
ftr-459	1025	15	if	if	SCONJ
ftr-459	1025	16	any	any	PRON
ftr-459	1025	17	,	,	PUNCT
ftr-459	1025	18	to	to	PART
ftr-459	1025	19	which	which	PRON
ftr-459	1025	20	any	any	DET
ftr-459	1025	21	ruling	ruling	NOUN
ftr-459	1025	22	or	or	CCONJ
ftr-459	1025	23	regulation	regulation	NOUN
ftr-459	1025	24	,	,	PUNCT
ftr-459	1025	25	relating	relate	VERB
ftr-459	1025	26	to	to	ADP
ftr-459	1025	27	the	the	DET
ftr-459	1025	28	internal	internal	ADJ
ftr-459	1025	29	revenue	revenue	NOUN
ftr-459	1025	30	laws	law	NOUN
ftr-459	1025	31	,	,	PUNCT
ftr-459	1025	32	shall	shall	AUX
ftr-459	1025	33	be	be	AUX
ftr-459	1025	34	applied	apply	VERB
ftr-459	1025	35	without	without	ADP
ftr-459	1025	36	retroactive	retroactive	ADJ
ftr-459	1025	37	effect	effect	NOUN
ftr-459	1025	38	.	.	PUNCT
ftr-459	1025	39	"	"	PUNCT
ftr-459	1026	1	there	there	PRON
ftr-459	1026	2	is	be	VERB
ftr-459	1026	3	a	a	DET
ftr-459	1026	4	large	large	ADJ
ftr-459	1026	5	body	body	NOUN
ftr-459	1026	6	of	of	ADP
ftr-459	1026	7	literature	literature	NOUN
ftr-459	1026	8	on	on	ADP
ftr-459	1026	9	retroactivity	retroactivity	NOUN
ftr-459	1026	10	of	of	ADP
ftr-459	1026	11	tax	tax	NOUN
ftr-459	1026	12	regulations	regulation	NOUN
ftr-459	1026	13	.	.	PUNCT
ftr-459	1027	1	see	see	VERB
ftr-459	1027	2	,	,	PUNCT
ftr-459	1027	3	e.g.	e.g.	ADV
ftr-459	1027	4	,	,	PUNCT
ftr-459	1027	5	toni	toni	PROPN
ftr-459	1027	6	robinson	robinson	PROPN
ftr-459	1027	7	,	,	PUNCT
ftr-459	1027	8	retroactivity	retroactivity	NOUN
ftr-459	1027	9	:	:	PUNCT
ftr-459	1027	10	the	the	DET
ftr-459	1027	11	case	case	NOUN
ftr-459	1027	12	for	for	ADP
ftr-459	1027	13	better	well	ADJ
ftr-459	1027	14	regulation	regulation	NOUN
ftr-459	1027	15	of	of	ADP
ftr-459	1027	16	federal	federal	ADJ
ftr-459	1027	17	tax	tax	NOUN
ftr-459	1027	18	regulators	regulator	NOUN
ftr-459	1027	19	,	,	PUNCT
ftr-459	1027	20	48	48	NUM
ftr-459	1027	21	ohio	ohio	PROPN
ftr-459	1027	22	state	state	PROPN
ftr-459	1027	23	l.j	l.j	PROPN
ftr-459	1027	24	.	.	PROPN
ftr-459	1027	25	773	773	NUM
ftr-459	1027	26	(	(	PUNCT
ftr-459	1027	27	1987	1987	NUM
ftr-459	1027	28	)	)	PUNCT
ftr-459	1027	29	;	;	PUNCT
ftr-459	1027	30	john	john	PROPN
ftr-459	1027	31	s.	s.	PROPN
ftr-459	1027	32	nolan	nolan	PROPN
ftr-459	1027	33	&	&	CCONJ
ftr-459	1027	34	victor	victor	PROPN
ftr-459	1027	35	thuronyi	thuronyi	PROPN
ftr-459	1027	36	,	,	PUNCT
ftr-459	1027	37	retroactive	retroactive	ADJ
ftr-459	1027	38	application	application	NOUN
ftr-459	1027	39	of	of	ADP
ftr-459	1027	40	changes	change	NOUN
ftr-459	1027	41	in	in	ADP
ftr-459	1027	42	irs	irs	PROPN
ftr-459	1027	43	or	or	CCONJ
ftr-459	1027	44	treasury	treasury	PROPN
ftr-459	1027	45	department	department	NOUN
ftr-459	1027	46	position	position	NOUN
ftr-459	1027	47	,	,	PUNCT
ftr-459	1027	48	61	61	NUM
ftr-459	1027	49	taxes	taxis	NOUN
ftr-459	1027	50	777	777	NUM
ftr-459	1027	51	,	,	PUNCT
ftr-459	1027	52	783	783	NUM
ftr-459	1027	53	(	(	PUNCT
ftr-459	1027	54	1983	1983	NUM
ftr-459	1027	55	)	)	PUNCT
ftr-459	1027	56	.	.	PUNCT
ftr-459	1028	1	199	199	NUM
ftr-459	1028	2	.	.	PUNCT
ftr-459	1028	3	eskridge	eskridge	PROPN
ftr-459	1028	4	,	,	PUNCT
ftr-459	1028	5	supra	supra	PROPN
ftr-459	1028	6	note	note	PROPN
ftr-459	1028	7	77	77	NUM
ftr-459	1028	8	,	,	PUNCT
ftr-459	1028	9	at	at	ADP
ftr-459	1028	10	644	644	NUM
ftr-459	1028	11	.	.	PUNCT
ftr-459	1028	12	200	200	NUM
ftr-459	1028	13	.	.	PUNCT
ftr-459	1029	1	cf	cf	NOUN
ftr-459	1029	2	.	.	PUNCT
ftr-459	1030	1	david	david	PROPN
ftr-459	1030	2	w.	w.	PROPN
ftr-459	1030	3	slawson	slawson	PROPN
ftr-459	1030	4	,	,	PUNCT
ftr-459	1030	5	legislative	legislative	ADJ
ftr-459	1030	6	history	history	NOUN
ftr-459	1030	7	and	and	CCONJ
ftr-459	1030	8	the	the	DET
ftr-459	1030	9	need	need	NOUN
ftr-459	1030	10	to	to	PART
ftr-459	1030	11	bring	bring	VERB
ftr-459	1030	12	statutory	statutory	ADJ
ftr-459	1030	13	interpretation	interpretation	NOUN
ftr-459	1030	14	under	under	ADP
ftr-459	1030	15	the	the	DET
ftr-459	1030	16	rule	rule	NOUN
ftr-459	1030	17	of	of	ADP
ftr-459	1030	18	law	law	NOUN
ftr-459	1030	19	,	,	PUNCT
ftr-459	1030	20	44	44	NUM
ftr-459	1030	21	stan	stan	NOUN
ftr-459	1030	22	.	.	PUNCT
ftr-459	1031	1	l.	l.	PROPN
ftr-459	1031	2	rev	rev	PROPN
ftr-459	1031	3	.	.	PROPN
ftr-459	1031	4	383	383	NUM
ftr-459	1031	5	,	,	PUNCT
ftr-459	1031	6	406	406	NUM
ftr-459	1031	7	(	(	PUNCT
ftr-459	1031	8	1992	1992	NUM
ftr-459	1031	9	)	)	PUNCT
ftr-459	1031	10	(	(	PUNCT
ftr-459	1031	11	stating	state	VERB
ftr-459	1031	12	that	that	SCONJ
ftr-459	1031	13	courts	court	NOUN
ftr-459	1031	14	rarely	rarely	ADV
ftr-459	1031	15	find	find	VERB
ftr-459	1031	16	agency	agency	NOUN
ftr-459	1031	17	's	's	PART
ftr-459	1031	18	interpretation	interpretation	NOUN
ftr-459	1031	19	of	of	ADP
ftr-459	1031	20	legislative	legislative	ADJ
ftr-459	1031	21	history	history	NOUN
ftr-459	1031	22	to	to	PART
ftr-459	1031	23	be	be	AUX
ftr-459	1031	24	unreasonable	unreasonable	ADJ
ftr-459	1031	25	)	)	PUNCT
ftr-459	1031	26	.	.	PUNCT
ftr-459	1032	1	201	201	NUM
ftr-459	1032	2	.	.	PUNCT
ftr-459	1032	3	mark	mark	PROPN
ftr-459	1032	4	seidenfeld	seidenfeld	PROPN
ftr-459	1032	5	,	,	PUNCT
ftr-459	1032	6	a	a	DET
ftr-459	1032	7	syncopated	syncopated	ADJ
ftr-459	1032	8	chevron	chevron	NOUN
ftr-459	1032	9	:	:	PUNCT
ftr-459	1032	10	emphasizing	emphasize	VERB
ftr-459	1032	11	reasoned	reasoned	ADJ
ftr-459	1032	12	decisionmaking	decisionmake	VERB
ftr-459	1032	13	in	in	ADP
ftr-459	1032	14	reviewing	review	VERB
ftr-459	1032	15	agency	agency	NOUN
ftr-459	1032	16	interpretations	interpretation	NOUN
ftr-459	1032	17	of	of	ADP
ftr-459	1032	18	statutes	statute	NOUN
ftr-459	1032	19	,	,	PUNCT
ftr-459	1032	20	73	73	NUM
ftr-459	1032	21	tex	tex	PROPN
ftr-459	1032	22	.	.	PROPN
ftr-459	1032	23	l.	l.	PROPN
ftr-459	1032	24	rev	rev	PROPN
ftr-459	1032	25	.	.	PROPN
ftr-459	1032	26	83	83	NUM
ftr-459	1032	27	(	(	PUNCT
ftr-459	1032	28	1994	1994	NUM
ftr-459	1032	29	)	)	PUNCT
ftr-459	1032	30	.	.	PUNCT
ftr-459	1033	1	202	202	NUM
ftr-459	1033	2	.	.	PUNCT
ftr-459	1034	1	i	i	PRON
ftr-459	1034	2	d.	d.	PROPN
ftr-459	1034	3	at	at	ADP
ftr-459	1034	4	115	115	NUM
ftr-459	1034	5	-	-	SYM
ftr-459	1034	6	16	16	NUM
ftr-459	1034	7	.	.	PUNCT
ftr-459	1034	8	203	203	NUM
ftr-459	1034	9	.	.	PUNCT
ftr-459	1035	1	i	i	PRON
ftr-459	1035	2	d.	d.	PROPN
ftr-459	1035	3	at	at	ADP
ftr-459	1035	4	130	130	NUM
ftr-459	1035	5	.	.	PUNCT
ftr-459	1036	1	204	204	NUM
ftr-459	1036	2	.	.	PUNCT
ftr-459	1037	1	see	see	VERB
ftr-459	1037	2	coverdall	coverdall	PROPN
ftr-459	1037	3	,	,	PUNCT
ftr-459	1037	4	supra	supra	PROPN
ftr-459	1037	5	note	note	PROPN
ftr-459	1037	6	11	11	NUM
ftr-459	1037	7	,	,	PUNCT
ftr-459	1037	8	describing	describe	VERB
ftr-459	1037	9	the	the	DET
ftr-459	1037	10	particular	particular	ADJ
ftr-459	1037	11	concern	concern	NOUN
ftr-459	1037	12	about	about	ADP
ftr-459	1037	13	abuse	abuse	NOUN
ftr-459	1037	14	by	by	ADP
ftr-459	1037	15	tax	tax	NOUN
ftr-459	1037	16	authorities	authority	NOUN
ftr-459	1037	17	.	.	PUNCT
ftr-459	1038	1	[	[	X
ftr-459	1038	2	vol	vol	NOUN
ftr-459	1038	3	.	.	PUNCT
ftr-459	1038	4	3:2	3:2	NUM
ftr-459	1038	5	muffled	muffled	ADJ
ftr-459	1038	6	chevron	chevron	NOUN
ftr-459	1038	7	:	:	PUNCT
ftr-459	1038	8	judicial	judicial	ADJ
ftr-459	1038	9	review	review	NOUN
ftr-459	1038	10	of	of	ADP
ftr-459	1038	11	tax	tax	NOUN
ftr-459	1038	12	regulations	regulation	NOUN
ftr-459	1038	13	interpretation	interpretation	NOUN
ftr-459	1038	14	took	take	VERB
ftr-459	1038	15	those	those	DET
ftr-459	1038	16	concerns	concern	NOUN
ftr-459	1038	17	into	into	ADP
ftr-459	1038	18	account	account	NOUN
ftr-459	1038	19	.	.	PUNCT
ftr-459	1038	20	"	"	PUNCT
ftr-459	1039	1	:	:	PUNCT
ftr-459	1039	2	his	his	PRON
ftr-459	1039	3	approach	approach	NOUN
ftr-459	1039	4	thus	thus	ADV
ftr-459	1039	5	recalls	recall	VERB
ftr-459	1039	6	the	the	DET
ftr-459	1039	7	tax	tax	NOUN
ftr-459	1039	8	court	court	NOUN
ftr-459	1039	9	's	's	PART
ftr-459	1039	10	scrutiny	scrutiny	NOUN
ftr-459	1039	11	of	of	ADP
ftr-459	1039	12	agency	agency	NOUN
ftr-459	1039	13	reasoning	reasoning	NOUN
ftr-459	1039	14	in	in	ADP
ftr-459	1039	15	the	the	DET
ftr-459	1039	16	nol	nol	NOUN
ftr-459	1039	17	cases	case	NOUN
ftr-459	1039	18	.	.	PUNCT
ftr-459	1040	1	this	this	DET
ftr-459	1040	2	approach	approach	NOUN
ftr-459	1040	3	,	,	PUNCT
ftr-459	1040	4	however	however	ADV
ftr-459	1040	5	packaged	package	VERB
ftr-459	1040	6	as	as	ADP
ftr-459	1040	7	a	a	DET
ftr-459	1040	8	reworking	reworking	NOUN
ftr-459	1040	9	of	of	ADP
ftr-459	1040	10	chevron	chevron	NOUN
ftr-459	1040	11	,	,	PUNCT
ftr-459	1040	12	in	in	ADP
ftr-459	1040	13	fact	fact	NOUN
ftr-459	1040	14	descends	descend	VERB
ftr-459	1040	15	from	from	ADP
ftr-459	1040	16	state	state	NOUN
ftr-459	1040	17	fann.2	fann.2	PROPN
ftr-459	1040	18	6	6	NUM
ftr-459	1040	19	as	as	ADP
ftr-459	1040	20	such	such	ADJ
ftr-459	1040	21	,	,	PUNCT
ftr-459	1040	22	it	it	PRON
ftr-459	1040	23	is	be	AUX
ftr-459	1040	24	subject	subject	ADJ
ftr-459	1040	25	to	to	ADP
ftr-459	1040	26	the	the	DET
ftr-459	1040	27	criticisms	criticism	NOUN
ftr-459	1040	28	of	of	ADP
ftr-459	1040	29	the	the	DET
ftr-459	1040	30	state	state	NOUN
ftr-459	1040	31	farm	farm	NOUN
ftr-459	1040	32	approach	approach	NOUN
ftr-459	1040	33	,	,	PUNCT
ftr-459	1040	34	which	which	PRON
ftr-459	1040	35	justice	justice	NOUN
ftr-459	1040	36	breyer	breyer	NOUN
ftr-459	1040	37	has	have	VERB
ftr-459	1040	38	so	so	ADV
ftr-459	1040	39	well	well	ADV
ftr-459	1040	40	articulated?2	articulated?2	PROPN
ftr-459	1040	41	°	°	NOUN
ftr-459	1040	42	7	7	NUM
ftr-459	1040	43	as	as	ADP
ftr-459	1040	44	a	a	DET
ftr-459	1040	45	matter	matter	NOUN
ftr-459	1040	46	of	of	ADP
ftr-459	1040	47	institutional	institutional	ADJ
ftr-459	1040	48	competence	competence	NOUN
ftr-459	1040	49	,	,	PUNCT
ftr-459	1040	50	agencies	agency	NOUN
ftr-459	1040	51	are	be	AUX
ftr-459	1040	52	better	well	ADJ
ftr-459	1040	53	able	able	ADJ
ftr-459	1040	54	to	to	PART
ftr-459	1040	55	gather	gather	VERB
ftr-459	1040	56	the	the	DET
ftr-459	1040	57	range	range	NOUN
ftr-459	1040	58	of	of	ADP
ftr-459	1040	59	information	information	NOUN
ftr-459	1040	60	needed	need	VERB
ftr-459	1040	61	to	to	PART
ftr-459	1040	62	set	set	VERB
ftr-459	1040	63	policy	policy	NOUN
ftr-459	1040	64	for	for	ADP
ftr-459	1040	65	a	a	DET
ftr-459	1040	66	variety	variety	NOUN
ftr-459	1040	67	of	of	ADP
ftr-459	1040	68	situations	situation	NOUN
ftr-459	1040	69	than	than	SCONJ
ftr-459	1040	70	are	be	AUX
ftr-459	1040	71	judges	judge	NOUN
ftr-459	1040	72	deciding	decide	VERB
ftr-459	1040	73	a	a	DET
ftr-459	1040	74	dispute	dispute	NOUN
ftr-459	1040	75	between	between	ADP
ftr-459	1040	76	two	two	NUM
ftr-459	1040	77	parties.205	parties.205	NOUN
ftr-459	1040	78	strict	strict	ADJ
ftr-459	1040	79	review	review	NOUN
ftr-459	1040	80	of	of	ADP
ftr-459	1040	81	agency	agency	NOUN
ftr-459	1040	82	policy	policy	NOUN
ftr-459	1040	83	may	may	AUX
ftr-459	1040	84	make	make	VERB
ftr-459	1040	85	the	the	DET
ftr-459	1040	86	agency	agency	NOUN
ftr-459	1040	87	reluctant	reluctant	ADJ
ftr-459	1040	88	to	to	PART
ftr-459	1040	89	change	change	VERB
ftr-459	1040	90	the	the	DET
ftr-459	1040	91	status	status	NOUN
ftr-459	1040	92	quo.-09	quo.-09	ADP
ftr-459	1040	93	"	"	PUNCT
ftr-459	1040	94	a	a	DET
ftr-459	1040	95	remand	remand	NOUN
ftr-459	1040	96	of	of	ADP
ftr-459	1040	97	an	an	DET
ftr-459	1040	98	important	important	ADJ
ftr-459	1040	99	agency	agency	NOUN
ftr-459	1040	100	rule	rule	NOUN
ftr-459	1040	101	(	(	PUNCT
ftr-459	1040	102	several	several	ADJ
ftr-459	1040	103	years	year	NOUN
ftr-459	1040	104	in	in	ADP
ftr-459	1040	105	the	the	DET
ftr-459	1040	106	making	making	NOUN
ftr-459	1040	107	)	)	PUNCT
ftr-459	1040	108	for	for	ADP
ftr-459	1040	109	more	more	ADV
ftr-459	1040	110	thorough	thorough	ADJ
ftr-459	1040	111	consideration	consideration	NOUN
ftr-459	1040	112	may	may	AUX
ftr-459	1040	113	well	well	ADV
ftr-459	1040	114	mean	mean	VERB
ftr-459	1040	115	several	several	ADJ
ftr-459	1040	116	years	year	NOUN
ftr-459	1040	117	of	of	ADP
ftr-459	1040	118	additional	additional	ADJ
ftr-459	1040	119	proceedings	proceeding	NOUN
ftr-459	1040	120	,	,	PUNCT
ftr-459	1040	121	with	with	ADP
ftr-459	1040	122	mounting	mount	VERB
ftr-459	1040	123	costs	cost	NOUN
ftr-459	1040	124	,	,	PUNCT
ftr-459	1040	125	and	and	CCONJ
ftr-459	1040	126	the	the	DET
ftr-459	1040	127	threat	threat	NOUN
ftr-459	1040	128	of	of	ADP
ftr-459	1040	129	further	further	ADJ
ftr-459	1040	130	judicial	judicial	ADJ
ftr-459	1040	131	review	review	NOUN
ftr-459	1040	132	leading	lead	VERB
ftr-459	1040	133	to	to	ADP
ftr-459	1040	134	abandonment	abandonment	NOUN
ftr-459	1040	135	or	or	CCONJ
ftr-459	1040	136	modification	modification	NOUN
ftr-459	1040	137	of	of	ADP
ftr-459	1040	138	the	the	DET
ftr-459	1040	139	initial	initial	ADJ
ftr-459	1040	140	project	project	NOUN
ftr-459	1040	141	irrespective	irrespective	ADV
ftr-459	1040	142	of	of	ADP
ftr-459	1040	143	the	the	DET
ftr-459	1040	144	merits	merit	NOUN
ftr-459	1040	145	.	.	PUNCT
ftr-459	1040	146	"	"	PUNCT
ftr-459	1041	1	0	0	NUM
ftr-459	1042	1	the	the	DET
ftr-459	1042	2	muffled	muffled	ADJ
ftr-459	1042	3	chevron	chevron	NOUN
ftr-459	1042	4	doctrine	doctrine	NOUN
ftr-459	1042	5	avoids	avoid	VERB
ftr-459	1042	6	these	these	DET
ftr-459	1042	7	difficulties	difficulty	NOUN
ftr-459	1042	8	.	.	PUNCT
ftr-459	1043	1	rather	rather	ADV
ftr-459	1043	2	than	than	ADP
ftr-459	1043	3	mandating	mandate	VERB
ftr-459	1043	4	a	a	DET
ftr-459	1043	5	detailed	detailed	ADJ
ftr-459	1043	6	review	review	NOUN
ftr-459	1043	7	of	of	ADP
ftr-459	1043	8	agency	agency	NOUN
ftr-459	1043	9	procedures	procedure	NOUN
ftr-459	1043	10	,	,	PUNCT
ftr-459	1043	11	it	it	PRON
ftr-459	1043	12	calls	call	VERB
ftr-459	1043	13	for	for	ADP
ftr-459	1043	14	a	a	DET
ftr-459	1043	15	limited	limited	ADJ
ftr-459	1043	16	review	review	NOUN
ftr-459	1043	17	of	of	ADP
ftr-459	1043	18	the	the	DET
ftr-459	1043	19	agency	agency	NOUN
ftr-459	1043	20	's	's	PART
ftr-459	1043	21	substantive	substantive	ADJ
ftr-459	1043	22	position	position	NOUN
ftr-459	1043	23	.	.	PUNCT
ftr-459	1044	1	it	it	PRON
ftr-459	1044	2	recommends	recommend	VERB
ftr-459	1044	3	that	that	SCONJ
ftr-459	1044	4	after	after	ADP
ftr-459	1044	5	a	a	DET
ftr-459	1044	6	careful	careful	ADJ
ftr-459	1044	7	examination	examination	NOUN
ftr-459	1044	8	of	of	ADP
ftr-459	1044	9	statutory	statutory	ADJ
ftr-459	1044	10	language	language	NOUN
ftr-459	1044	11	,	,	PUNCT
ftr-459	1044	12	courts	court	NOUN
ftr-459	1044	13	should	should	AUX
ftr-459	1044	14	turn	turn	VERB
ftr-459	1044	15	to	to	ADP
ftr-459	1044	16	legislative	legislative	ADJ
ftr-459	1044	17	history	history	NOUN
ftr-459	1044	18	and	and	CCONJ
ftr-459	1044	19	other	other	ADJ
ftr-459	1044	20	tools	tool	NOUN
ftr-459	1044	21	of	of	ADP
ftr-459	1044	22	statutory	statutory	ADJ
ftr-459	1044	23	construction	construction	NOUN
ftr-459	1044	24	to	to	PART
ftr-459	1044	25	judge	judge	VERB
ftr-459	1044	26	whether	whether	SCONJ
ftr-459	1044	27	a	a	DET
ftr-459	1044	28	regulation	regulation	NOUN
ftr-459	1044	29	is	be	AUX
ftr-459	1044	30	consistent	consistent	ADJ
ftr-459	1044	31	with	with	ADP
ftr-459	1044	32	the	the	DET
ftr-459	1044	33	purpose	purpose	NOUN
ftr-459	1044	34	and	and	CCONJ
ftr-459	1044	35	origin	origin	NOUN
ftr-459	1044	36	of	of	ADP
ftr-459	1044	37	a	a	DET
ftr-459	1044	38	statute.2	statute.2	PROPN
ftr-459	1044	39	'	'	PUNCT
ftr-459	1044	40	"	"	PUNCT
ftr-459	1044	41	often	often	ADV
ftr-459	1044	42	,	,	PUNCT
ftr-459	1044	43	as	as	ADP
ftr-459	1044	44	the	the	DET
ftr-459	1044	45	tax	tax	NOUN
ftr-459	1044	46	law	law	NOUN
ftr-459	1044	47	's	's	PART
ftr-459	1044	48	experience	experience	NOUN
ftr-459	1044	49	with	with	ADP
ftr-459	1044	50	national	national	ADJ
ftr-459	1044	51	muffler	muffler	NOUN
ftr-459	1044	52	shows	show	NOUN
ftr-459	1044	53	,	,	PUNCT
ftr-459	1044	54	examination	examination	NOUN
ftr-459	1044	55	of	of	ADP
ftr-459	1044	56	legislative	legislative	ADJ
ftr-459	1044	57	history	history	NOUN
ftr-459	1044	58	suffices	suffice	NOUN
ftr-459	1044	59	,	,	PUNCT
ftr-459	1044	60	and	and	CCONJ
ftr-459	1044	61	no	no	DET
ftr-459	1044	62	other	other	ADJ
ftr-459	1044	63	sources	source	NOUN
ftr-459	1044	64	is	be	AUX
ftr-459	1044	65	needed	need	VERB
ftr-459	1044	66	to	to	PART
ftr-459	1044	67	establish	establish	VERB
ftr-459	1044	68	the	the	DET
ftr-459	1044	69	regulation	regulation	NOUN
ftr-459	1044	70	's	's	PART
ftr-459	1044	71	consistency	consistency	NOUN
ftr-459	1044	72	with	with	ADP
ftr-459	1044	73	the	the	DET
ftr-459	1044	74	statute	statute	NOUN
ftr-459	1044	75	's	's	PART
ftr-459	1044	76	origin	origin	NOUN
ftr-459	1044	77	and	and	CCONJ
ftr-459	1044	78	purpose	purpose	NOUN
ftr-459	1044	79	.	.	PUNCT
ftr-459	1045	1	b.	b.	PROPN
ftr-459	1045	2	burden	burden	NOUN
ftr-459	1045	3	on	on	ADP
ftr-459	1045	4	the	the	DET
ftr-459	1045	5	judicial	judicial	ADJ
ftr-459	1045	6	resources	resource	NOUN
ftr-459	1045	7	the	the	DET
ftr-459	1045	8	muffled	muffled	ADJ
ftr-459	1045	9	chevron	chevron	NOUN
ftr-459	1045	10	doctrine	doctrine	NOUN
ftr-459	1045	11	,	,	PUNCT
ftr-459	1045	12	however	however	ADV
ftr-459	1045	13	,	,	PUNCT
ftr-459	1045	14	itself	itself	PRON
ftr-459	1045	15	raises	raise	VERB
ftr-459	1045	16	questions	question	NOUN
ftr-459	1045	17	regarding	regard	VERB
ftr-459	1045	18	judicial	judicial	ADJ
ftr-459	1045	19	resources	resource	NOUN
ftr-459	1045	20	and	and	CCONJ
ftr-459	1045	21	judicial	judicial	ADJ
ftr-459	1045	22	expertise	expertise	NOUN
ftr-459	1045	23	.	.	PUNCT
ftr-459	1046	1	by	by	ADP
ftr-459	1046	2	requiring	require	VERB
ftr-459	1046	3	the	the	DET
ftr-459	1046	4	agency	agency	NOUN
ftr-459	1046	5	to	to	PART
ftr-459	1046	6	demonstrate	demonstrate	VERB
ftr-459	1046	7	the	the	DET
ftr-459	1046	8	reasonableness	reasonableness	NOUN
ftr-459	1046	9	of	of	ADP
ftr-459	1046	10	agency	agency	NOUN
ftr-459	1046	11	action	action	NOUN
ftr-459	1046	12	at	at	ADP
ftr-459	1046	13	step	step	NOUN
ftr-459	1046	14	two	two	NUM
ftr-459	1046	15	,	,	PUNCT
ftr-459	1046	16	it	it	PRON
ftr-459	1046	17	calls	call	VERB
ftr-459	1046	18	for	for	ADP
ftr-459	1046	19	a	a	DET
ftr-459	1046	20	more	more	ADV
ftr-459	1046	21	searching	searching	NOUN
ftr-459	1046	22	inquiry	inquiry	NOUN
ftr-459	1046	23	than	than	ADP
ftr-459	1046	24	simply	simply	ADV
ftr-459	1046	25	deferring	defer	VERB
ftr-459	1046	26	to	to	ADP
ftr-459	1046	27	the	the	DET
ftr-459	1046	28	agency	agency	NOUN
ftr-459	1046	29	or	or	CCONJ
ftr-459	1046	30	decreeing	decree	VERB
ftr-459	1046	31	the	the	DET
ftr-459	1046	32	205	205	NUM
ftr-459	1046	33	.	.	PUNCT
ftr-459	1047	1	seidenfeld	seidenfeld	PROPN
ftr-459	1047	2	,	,	PUNCT
ftr-459	1047	3	supra	supra	PROPN
ftr-459	1047	4	note	note	PROPN
ftr-459	1047	5	201	201	NUM
ftr-459	1047	6	,	,	PUNCT
ftr-459	1047	7	at	at	ADP
ftr-459	1047	8	129	129	NUM
ftr-459	1047	9	.	.	PUNCT
ftr-459	1047	10	206	206	NUM
ftr-459	1047	11	.	.	PUNCT
ftr-459	1048	1	professor	professor	NOUN
ftr-459	1048	2	seidenfeld	seidenfeld	NOUN
ftr-459	1048	3	acknowledges	acknowledge	VERB
ftr-459	1048	4	this	this	DET
ftr-459	1048	5	kinship	kinship	NOUN
ftr-459	1048	6	.	.	PUNCT
ftr-459	1049	1	i	i	PRON
ftr-459	1049	2	d.	d.	PROPN
ftr-459	1049	3	at	at	ADP
ftr-459	1049	4	128	128	NUM
ftr-459	1049	5	.	.	PUNCT
ftr-459	1049	6	207	207	NUM
ftr-459	1049	7	.	.	PUNCT
ftr-459	1050	1	see	see	VERB
ftr-459	1050	2	stephen	stephen	PROPN
ftr-459	1050	3	breyer	breyer	PROPN
ftr-459	1050	4	,	,	PUNCT
ftr-459	1050	5	vermont	vermont	PROPN
ftr-459	1050	6	yankee	yankee	PROPN
ftr-459	1050	7	and	and	CCONJ
ftr-459	1050	8	the	the	DET
ftr-459	1050	9	courts	court	NOUN
ftr-459	1050	10	'	'	PART
ftr-459	1050	11	role	role	NOUN
ftr-459	1050	12	in	in	ADP
ftr-459	1050	13	the	the	DET
ftr-459	1050	14	nuclear	nuclear	ADJ
ftr-459	1050	15	energy	energy	NOUN
ftr-459	1050	16	controversy	controversy	NOUN
ftr-459	1050	17	,	,	PUNCT
ftr-459	1050	18	91	91	NUM
ftr-459	1050	19	harv	harv	NOUN
ftr-459	1050	20	.	.	PUNCT
ftr-459	1051	1	l.	l.	PROPN
ftr-459	1051	2	rev	rev	PROPN
ftr-459	1051	3	.	.	PROPN
ftr-459	1051	4	1833	1833	NUM
ftr-459	1051	5	(	(	PUNCT
ftr-459	1051	6	1978	1978	NUM
ftr-459	1051	7	)	)	PUNCT
ftr-459	1051	8	;	;	PUNCT
ftr-459	1052	1	breyer	breyer	NOUN
ftr-459	1052	2	.	.	PUNCT
ftr-459	1053	1	supra	supra	PROPN
ftr-459	1053	2	note	note	PROPN
ftr-459	1053	3	126	126	NUM
ftr-459	1053	4	.	.	PUNCT
ftr-459	1054	1	208	208	NUM
ftr-459	1054	2	.	.	PUNCT
ftr-459	1054	3	breyer	breyer	NOUN
ftr-459	1054	4	,	,	PUNCT
ftr-459	1054	5	supra	supra	PROPN
ftr-459	1054	6	note	note	NOUN
ftr-459	1054	7	126	126	NUM
ftr-459	1054	8	.	.	PUNCT
ftr-459	1055	1	at	at	ADP
ftr-459	1055	2	388	388	NUM
ftr-459	1055	3	-	-	SYM
ftr-459	1055	4	89	89	NUM
ftr-459	1055	5	.	.	PUNCT
ftr-459	1055	6	209	209	NUM
ftr-459	1055	7	.	.	PUNCT
ftr-459	1056	1	i	i	PRON
ftr-459	1056	2	d.	d.	PROPN
ftr-459	1056	3	at	at	ADP
ftr-459	1056	4	391	391	NUM
ftr-459	1056	5	,	,	PUNCT
ftr-459	1056	6	393	393	NUM
ftr-459	1056	7	.	.	NUM
ftr-459	1056	8	210	210	NUM
ftr-459	1056	9	.	.	PUNCT
ftr-459	1057	1	i	i	PRON
ftr-459	1057	2	d.	d.	PROPN
ftr-459	1057	3	at	at	ADP
ftr-459	1057	4	383	383	NUM
ftr-459	1057	5	.	.	PUNCT
ftr-459	1058	1	211	211	NUM
ftr-459	1058	2	.	.	PUNCT
ftr-459	1059	1	of	of	ADP
ftr-459	1059	2	course	course	NOUN
ftr-459	1059	3	,	,	PUNCT
ftr-459	1059	4	the	the	DET
ftr-459	1059	5	muffled	muffled	ADJ
ftr-459	1059	6	chevron	chevron	NOUN
ftr-459	1059	7	doctrine	doctrine	NOUN
ftr-459	1059	8	leaves	leave	VERB
ftr-459	1059	9	many	many	ADJ
ftr-459	1059	10	difficult	difficult	ADJ
ftr-459	1059	11	questions	question	NOUN
ftr-459	1059	12	unanswered	unanswere	VERB
ftr-459	1059	13	.	.	PUNCT
ftr-459	1060	1	it	it	PRON
ftr-459	1060	2	does	do	AUX
ftr-459	1060	3	not	not	PART
ftr-459	1060	4	explain	explain	VERB
ftr-459	1060	5	what	what	PRON
ftr-459	1060	6	a	a	DET
ftr-459	1060	7	court	court	NOUN
ftr-459	1060	8	should	should	AUX
ftr-459	1060	9	do	do	VERB
ftr-459	1060	10	if	if	SCONJ
ftr-459	1060	11	legislative	legislative	ADJ
ftr-459	1060	12	history	history	NOUN
ftr-459	1060	13	flatly	flatly	ADV
ftr-459	1060	14	contradicts	contradict	VERB
ftr-459	1060	15	a	a	DET
ftr-459	1060	16	statute	statute	NOUN
ftr-459	1060	17	seemingly	seemingly	ADV
ftr-459	1060	18	clear	clear	ADJ
ftr-459	1060	19	on	on	ADP
ftr-459	1060	20	its	its	PRON
ftr-459	1060	21	face	face	NOUN
ftr-459	1060	22	.	.	PUNCT
ftr-459	1061	1	it	it	PRON
ftr-459	1061	2	does	do	AUX
ftr-459	1061	3	not	not	PART
ftr-459	1061	4	give	give	VERB
ftr-459	1061	5	a	a	DET
ftr-459	1061	6	court	court	NOUN
ftr-459	1061	7	direction	direction	NOUN
ftr-459	1061	8	as	as	ADP
ftr-459	1061	9	to	to	ADP
ftr-459	1061	10	the	the	DET
ftr-459	1061	11	extent	extent	NOUN
ftr-459	1061	12	it	it	PRON
ftr-459	1061	13	should	should	AUX
ftr-459	1061	14	use	use	VERB
ftr-459	1061	15	legislative	legislative	ADJ
ftr-459	1061	16	history	history	NOUN
ftr-459	1061	17	to	to	PART
ftr-459	1061	18	discern	discern	VERB
ftr-459	1061	19	purpose	purpose	NOUN
ftr-459	1061	20	and	and	CCONJ
ftr-459	1061	21	origin	origin	NOUN
ftr-459	1061	22	when	when	SCONJ
ftr-459	1061	23	construing	construe	VERB
ftr-459	1061	24	a	a	DET
ftr-459	1061	25	statute	statute	NOUN
ftr-459	1061	26	in	in	ADP
ftr-459	1061	27	the	the	DET
ftr-459	1061	28	absence	absence	NOUN
ftr-459	1061	29	of	of	ADP
ftr-459	1061	30	an	an	DET
ftr-459	1061	31	administrative	administrative	ADJ
ftr-459	1061	32	interpretation	interpretation	NOUN
ftr-459	1061	33	.	.	PUNCT
ftr-459	1062	1	it	it	PRON
ftr-459	1062	2	does	do	AUX
ftr-459	1062	3	not	not	PART
ftr-459	1062	4	address	address	VERB
ftr-459	1062	5	the	the	DET
ftr-459	1062	6	scope	scope	NOUN
ftr-459	1062	7	of	of	ADP
ftr-459	1062	8	review	review	NOUN
ftr-459	1062	9	w	w	PROPN
ftr-459	1062	10	hen	hen	NOUN
ftr-459	1062	11	the	the	DET
ftr-459	1062	12	legislative	legislative	ADJ
ftr-459	1062	13	history	history	NOUN
ftr-459	1062	14	is	be	AUX
ftr-459	1062	15	silent	silent	ADJ
ftr-459	1062	16	on	on	ADP
ftr-459	1062	17	the	the	DET
ftr-459	1062	18	issue	issue	NOUN
ftr-459	1062	19	or	or	CCONJ
ftr-459	1062	20	when	when	SCONJ
ftr-459	1062	21	the	the	DET
ftr-459	1062	22	legislative	legislative	ADJ
ftr-459	1062	23	history	history	NOUN
ftr-459	1062	24	is	be	AUX
ftr-459	1062	25	old	old	ADJ
ftr-459	1062	26	and	and	CCONJ
ftr-459	1062	27	circumstances	circumstance	NOUN
ftr-459	1062	28	have	have	AUX
ftr-459	1062	29	changed	change	VERB
ftr-459	1062	30	.	.	PUNCT
ftr-459	1063	1	19961	19961	NUM
ftr-459	1063	2	florida	florida	PROPN
ftr-459	1063	3	tax	tax	NOUN
ftr-459	1063	4	review	review	NOUN
ftr-459	1063	5	meaning	meaning	NOUN
ftr-459	1063	6	of	of	ADP
ftr-459	1063	7	statutory	statutory	ADJ
ftr-459	1063	8	language	language	NOUN
ftr-459	1063	9	.	.	PUNCT
ftr-459	1064	1	both	both	CCONJ
ftr-459	1064	2	the	the	DET
ftr-459	1064	3	original	original	ADJ
ftr-459	1064	4	chevron	chevron	NOUN
ftr-459	1064	5	doctrine	doctrine	NOUN
ftr-459	1064	6	of	of	ADP
ftr-459	1064	7	deference	deference	NOUN
ftr-459	1064	8	to	to	ADP
ftr-459	1064	9	administrative	administrative	ADJ
ftr-459	1064	10	agencies	agency	NOUN
ftr-459	1064	11	and	and	CCONJ
ftr-459	1064	12	the	the	DET
ftr-459	1064	13	reformulated	reformulate	VERB
ftr-459	1064	14	chevron	chevron	NOUN
ftr-459	1064	15	's	's	PART
ftr-459	1064	16	reliance	reliance	NOUN
ftr-459	1064	17	on	on	ADP
ftr-459	1064	18	judicial	judicial	ADJ
ftr-459	1064	19	declaration	declaration	NOUN
ftr-459	1064	20	of	of	ADP
ftr-459	1064	21	plain	plain	ADJ
ftr-459	1064	22	meaning	meaning	NOUN
ftr-459	1064	23	have	have	AUX
ftr-459	1064	24	been	be	AUX
ftr-459	1064	25	described	describe	VERB
ftr-459	1064	26	as	as	ADP
ftr-459	1064	27	labor	labor	NOUN
ftr-459	1064	28	-	-	PUNCT
ftr-459	1064	29	saving	save	VERB
ftr-459	1064	30	devices	device	NOUN
ftr-459	1064	31	for	for	ADP
ftr-459	1064	32	the	the	DET
ftr-459	1064	33	supreme	supreme	PROPN
ftr-459	1064	34	court	court	PROPN
ftr-459	1064	35	.	.	PUNCT
ftr-459	1065	1	professor	professor	PROPN
ftr-459	1065	2	strauss	strauss	PROPN
ftr-459	1065	3	has	have	AUX
ftr-459	1065	4	suggested	suggest	VERB
ftr-459	1065	5	that	that	SCONJ
ftr-459	1065	6	both	both	DET
ftr-459	1065	7	stress	stress	NOUN
ftr-459	1065	8	on	on	ADP
ftr-459	1065	9	statutory	statutory	ADJ
ftr-459	1065	10	language	language	NOUN
ftr-459	1065	11	and	and	CCONJ
ftr-459	1065	12	deference	deference	NOUN
ftr-459	1065	13	to	to	ADP
ftr-459	1065	14	administrative	administrative	ADJ
ftr-459	1065	15	agencies	agency	NOUN
ftr-459	1065	16	represent	represent	VERB
ftr-459	1065	17	efforts	effort	NOUN
ftr-459	1065	18	by	by	ADP
ftr-459	1065	19	the	the	DET
ftr-459	1065	20	court	court	NOUN
ftr-459	1065	21	to	to	PART
ftr-459	1065	22	control	control	VERB
ftr-459	1065	23	the	the	DET
ftr-459	1065	24	use	use	NOUN
ftr-459	1065	25	of	of	ADP
ftr-459	1065	26	resources	resource	NOUN
ftr-459	1065	27	and	and	CCONJ
ftr-459	1065	28	the	the	DET
ftr-459	1065	29	content	content	NOUN
ftr-459	1065	30	of	of	ADP
ftr-459	1065	31	opinions	opinion	NOUN
ftr-459	1065	32	in	in	ADP
ftr-459	1065	33	the	the	DET
ftr-459	1065	34	lower	low	ADJ
ftr-459	1065	35	courts	court	NOUN
ftr-459	1065	36	.	.	PUNCT
ftr-459	1066	1	in	in	ADP
ftr-459	1066	2	short	short	ADJ
ftr-459	1066	3	,	,	PUNCT
ftr-459	1066	4	they	they	PRON
ftr-459	1066	5	respond	respond	VERB
ftr-459	1066	6	to	to	ADP
ftr-459	1066	7	a	a	DET
ftr-459	1066	8	management	management	NOUN
ftr-459	1066	9	dilemma.212	dilemma.212	NOUN
ftr-459	1066	10	although	although	SCONJ
ftr-459	1066	11	both	both	CCONJ
ftr-459	1066	12	the	the	DET
ftr-459	1066	13	strong	strong	ADJ
ftr-459	1066	14	deference	deference	NOUN
ftr-459	1066	15	to	to	ADP
ftr-459	1066	16	administrative	administrative	ADJ
ftr-459	1066	17	agencies	agency	NOUN
ftr-459	1066	18	urged	urge	VERB
ftr-459	1066	19	by	by	ADP
ftr-459	1066	20	the	the	DET
ftr-459	1066	21	original	original	ADJ
ftr-459	1066	22	chevron	chevron	NOUN
ftr-459	1066	23	and	and	CCONJ
ftr-459	1066	24	the	the	DET
ftr-459	1066	25	plain	plain	ADJ
ftr-459	1066	26	meaning	meaning	NOUN
ftr-459	1066	27	rule	rule	NOUN
ftr-459	1066	28	promoted	promote	VERB
ftr-459	1066	29	by	by	ADP
ftr-459	1066	30	the	the	DET
ftr-459	1066	31	reformulated	reformulate	VERB
ftr-459	1066	32	chevron	chevron	NOUN
ftr-459	1066	33	can	can	AUX
ftr-459	1066	34	relieve	relieve	VERB
ftr-459	1066	35	courts	court	NOUN
ftr-459	1066	36	of	of	ADP
ftr-459	1066	37	burdens	burden	NOUN
ftr-459	1066	38	,	,	PUNCT
ftr-459	1066	39	they	they	PRON
ftr-459	1066	40	do	do	VERB
ftr-459	1066	41	so	so	ADV
ftr-459	1066	42	very	very	ADV
ftr-459	1066	43	differently	differently	ADV
ftr-459	1066	44	.	.	PUNCT
ftr-459	1067	1	judges	judge	NOUN
ftr-459	1067	2	,	,	PUNCT
ftr-459	1067	3	like	like	ADP
ftr-459	1067	4	other	other	ADJ
ftr-459	1067	5	people	people	NOUN
ftr-459	1067	6	,	,	PUNCT
ftr-459	1067	7	act	act	VERB
ftr-459	1067	8	in	in	ADP
ftr-459	1067	9	their	their	PRON
ftr-459	1067	10	own	own	ADJ
ftr-459	1067	11	interest	interest	NOUN
ftr-459	1067	12	to	to	PART
ftr-459	1067	13	maximize	maximize	VERB
ftr-459	1067	14	utility	utility	NOUN
ftr-459	1067	15	by	by	ADP
ftr-459	1067	16	increasing	increase	VERB
ftr-459	1067	17	power	power	NOUN
ftr-459	1067	18	or	or	CCONJ
ftr-459	1067	19	decreasing	decrease	VERB
ftr-459	1067	20	workload.2"3	workload.2"3	PUNCT
ftr-459	1067	21	strong	strong	ADJ
ftr-459	1067	22	deference	deference	NOUN
ftr-459	1067	23	decreases	decrease	VERB
ftr-459	1067	24	workload	workload	NOUN
ftr-459	1067	25	but	but	CCONJ
ftr-459	1067	26	does	do	AUX
ftr-459	1067	27	not	not	PART
ftr-459	1067	28	increase	increase	VERB
ftr-459	1067	29	power	power	NOUN
ftr-459	1067	30	.	.	PUNCT
ftr-459	1068	1	thus	thus	ADV
ftr-459	1068	2	,	,	PUNCT
ftr-459	1068	3	we	we	PRON
ftr-459	1068	4	should	should	AUX
ftr-459	1068	5	expect	expect	VERB
ftr-459	1068	6	counsels	counsel	NOUN
ftr-459	1068	7	of	of	ADP
ftr-459	1068	8	deference	deference	NOUN
ftr-459	1068	9	to	to	PART
ftr-459	1068	10	come	come	VERB
ftr-459	1068	11	from	from	ADP
ftr-459	1068	12	courts	court	NOUN
ftr-459	1068	13	overwhelmed	overwhelm	VERB
ftr-459	1068	14	by	by	ADP
ftr-459	1068	15	burdensome	burdensome	ADJ
ftr-459	1068	16	dockets	docket	NOUN
ftr-459	1068	17	or	or	CCONJ
ftr-459	1068	18	less	less	ADV
ftr-459	1068	19	interested	interested	ADJ
ftr-459	1068	20	in	in	ADP
ftr-459	1068	21	the	the	DET
ftr-459	1068	22	subject	subject	NOUN
ftr-459	1068	23	matter	matter	NOUN
ftr-459	1068	24	.	.	PUNCT
ftr-459	1069	1	it	it	PRON
ftr-459	1069	2	is	be	AUX
ftr-459	1069	3	not	not	PART
ftr-459	1069	4	surprising	surprising	ADJ
ftr-459	1069	5	then	then	ADV
ftr-459	1069	6	that	that	SCONJ
ftr-459	1069	7	as	as	ADP
ftr-459	1069	8	in	in	ADP
ftr-459	1069	9	the	the	DET
ftr-459	1069	10	section	section	NOUN
ftr-459	1069	11	593	593	NUM
ftr-459	1069	12	cases	case	NOUN
ftr-459	1069	13	,	,	PUNCT
ftr-459	1069	14	the	the	DET
ftr-459	1069	15	generalist	generalist	ADJ
ftr-459	1069	16	appellate	appellate	ADJ
ftr-459	1069	17	courts	court	NOUN
ftr-459	1069	18	have	have	AUX
ftr-459	1069	19	reminded	remind	VERB
ftr-459	1069	20	the	the	DET
ftr-459	1069	21	specialized	specialized	ADJ
ftr-459	1069	22	tax	tax	NOUN
ftr-459	1069	23	court	court	NOUN
ftr-459	1069	24	to	to	PART
ftr-459	1069	25	defer	defer	VERB
ftr-459	1069	26	to	to	ADP
ftr-459	1069	27	the	the	DET
ftr-459	1069	28	administrative	administrative	ADJ
ftr-459	1069	29	agency	agency	NOUN
ftr-459	1069	30	.	.	PUNCT
ftr-459	1070	1	plain	plain	ADJ
ftr-459	1070	2	meaning	meaning	NOUN
ftr-459	1070	3	also	also	ADV
ftr-459	1070	4	limits	limit	VERB
ftr-459	1070	5	workload	workload	NOUN
ftr-459	1070	6	.	.	PUNCT
ftr-459	1071	1	professor	professor	NOUN
ftr-459	1071	2	schauer	schauer	NOUN
ftr-459	1071	3	has	have	VERB
ftr-459	1071	4	the	the	DET
ftr-459	1071	5	impression	impression	NOUN
ftr-459	1071	6	that	that	SCONJ
ftr-459	1071	7	the	the	DET
ftr-459	1071	8	supreme	supreme	PROPN
ftr-459	1071	9	court	court	PROPN
ftr-459	1071	10	anchors	anchor	NOUN
ftr-459	1071	11	decision	decision	VERB
ftr-459	1071	12	in	in	ADP
ftr-459	1071	13	plain	plain	ADJ
ftr-459	1071	14	meaning	meaning	NOUN
ftr-459	1071	15	when	when	SCONJ
ftr-459	1071	16	the	the	DET
ftr-459	1071	17	cases	case	NOUN
ftr-459	1071	18	are	be	AUX
ftr-459	1071	19	technically	technically	ADV
ftr-459	1071	20	complex	complex	ADJ
ftr-459	1071	21	,	,	PUNCT
ftr-459	1071	22	but	but	CCONJ
ftr-459	1071	23	lack	lack	VERB
ftr-459	1071	24	strong	strong	ADJ
ftr-459	1071	25	political	political	ADJ
ftr-459	1071	26	,	,	PUNCT
ftr-459	1071	27	moral	moral	ADJ
ftr-459	1071	28	,	,	PUNCT
ftr-459	1071	29	or	or	CCONJ
ftr-459	1071	30	economic	economic	ADJ
ftr-459	1071	31	valence	valence	NOUN
ftr-459	1071	32	and	and	CCONJ
ftr-459	1071	33	thus	thus	ADV
ftr-459	1071	34	are	be	AUX
ftr-459	1071	35	not	not	PART
ftr-459	1071	36	as	as	ADV
ftr-459	1071	37	interesting	interesting	ADJ
ftr-459	1071	38	to	to	ADP
ftr-459	1071	39	the	the	DET
ftr-459	1071	40	justices.214	justices.214	ADJ
ftr-459	1071	41	"	"	PUNCT
ftr-459	1071	42	[	[	X
ftr-459	1071	43	t]hese	t]hese	PROPN
ftr-459	1071	44	did	do	AUX
ftr-459	1071	45	not	not	PART
ftr-459	1071	46	look	look	VERB
ftr-459	1071	47	like'the	like'the	DET
ftr-459	1071	48	kinds	kind	NOUN
ftr-459	1071	49	of	of	ADP
ftr-459	1071	50	cases	case	NOUN
ftr-459	1071	51	to	to	ADP
ftr-459	1071	52	which	which	PRON
ftr-459	1071	53	either	either	CCONJ
ftr-459	1071	54	the	the	DET
ftr-459	1071	55	justices	justice	NOUN
ftr-459	1071	56	or	or	CCONJ
ftr-459	1071	57	their	their	PRON
ftr-459	1071	58	clerks	clerk	NOUN
ftr-459	1071	59	had	have	VERB
ftr-459	1071	60	much	much	ADJ
ftr-459	1071	61	context	context	NOUN
ftr-459	1071	62	-	-	PUNCT
ftr-459	1071	63	sensitive	sensitive	ADJ
ftr-459	1071	64	expertise	expertise	NOUN
ftr-459	1071	65	.	.	PUNCT
ftr-459	1072	1	context	context	NOUN
ftr-459	1072	2	is	be	AUX
ftr-459	1072	3	not	not	PART
ftr-459	1072	4	for	for	ADP
ftr-459	1072	5	dabblers	dabbler	NOUN
ftr-459	1072	6	,	,	PUNCT
ftr-459	1072	7	and	and	CCONJ
ftr-459	1072	8	it	it	PRON
ftr-459	1072	9	is	be	AUX
ftr-459	1072	10	almost	almost	ADV
ftr-459	1072	11	definitional	definitional	ADJ
ftr-459	1072	12	of	of	ADP
ftr-459	1072	13	a	a	DET
ftr-459	1072	14	context	context	NOUN
ftr-459	1072	15	-	-	PUNCT
ftr-459	1072	16	based	base	VERB
ftr-459	1072	17	inquiry	inquiry	NOUN
ftr-459	1072	18	that	that	SCONJ
ftr-459	1072	19	the	the	DET
ftr-459	1072	20	inquirer	inquirer	NOUN
ftr-459	1072	21	have	have	AUX
ftr-459	1072	22	...	...	PUNCT
ftr-459	1072	23	expertise	expertise	NOUN
ftr-459	1072	24	...	...	PUNCT
ftr-459	1072	25	,	,	PUNCT
ftr-459	1072	26	2	2	X
ftr-459	1072	27	.	.	SYM
ftr-459	1072	28	5	5	NUM
ftr-459	1072	29	plain	plain	ADJ
ftr-459	1072	30	meaning	meaning	NOUN
ftr-459	1072	31	,	,	PUNCT
ftr-459	1072	32	he	he	PRON
ftr-459	1072	33	explains	explain	VERB
ftr-459	1072	34	,	,	PUNCT
ftr-459	1072	35	is	be	AUX
ftr-459	1072	36	"	"	PUNCT
ftr-459	1072	37	a	a	DET
ftr-459	1072	38	way	way	NOUN
ftr-459	1072	39	in	in	ADP
ftr-459	1072	40	which	which	PRON
ftr-459	1072	41	people	people	NOUN
ftr-459	1072	42	with	with	ADP
ftr-459	1072	43	potentially	potentially	ADV
ftr-459	1072	44	divergent	divergent	ADJ
ftr-459	1072	45	views	view	NOUN
ftr-459	1072	46	and	and	CCONJ
ftr-459	1072	47	potentially	potentially	ADV
ftr-459	1072	48	different	different	ADJ
ftr-459	1072	49	understandings	understanding	NOUN
ftr-459	1072	50	of	of	ADP
ftr-459	1072	51	what	what	PRON
ftr-459	1072	52	the	the	DET
ftr-459	1072	53	context	context	NOUN
ftr-459	1072	54	would	would	AUX
ftr-459	1072	55	require	require	VERB
ftr-459	1072	56	may	may	AUX
ftr-459	1072	57	still	still	ADV
ftr-459	1072	58	be	be	AUX
ftr-459	1072	59	able	able	ADJ
ftr-459	1072	60	to	to	PART
ftr-459	1072	61	agree	agree	VERB
ftr-459	1072	62	about	about	ADP
ftr-459	1072	63	what	what	PRON
ftr-459	1072	64	the	the	DET
ftr-459	1072	65	212	212	NUM
ftr-459	1072	66	.	.	PUNCT
ftr-459	1073	1	strauss	strauss	PROPN
ftr-459	1073	2	,	,	PUNCT
ftr-459	1073	3	supra	supra	PROPN
ftr-459	1073	4	note	note	PROPN
ftr-459	1073	5	117	117	NUM
ftr-459	1073	6	,	,	PUNCT
ftr-459	1073	7	at	at	ADP
ftr-459	1073	8	1095	1095	NUM
ftr-459	1073	9	.	.	PUNCT
ftr-459	1074	1	213	213	NUM
ftr-459	1074	2	.	.	PUNCT
ftr-459	1075	1	see	see	VERB
ftr-459	1075	2	shapiro	shapiro	PROPN
ftr-459	1075	3	&	&	CCONJ
ftr-459	1075	4	levy	levy	PROPN
ftr-459	1075	5	,	,	PUNCT
ftr-459	1075	6	supra	supra	PROPN
ftr-459	1075	7	note	note	NOUN
ftr-459	1075	8	46	46	NUM
ftr-459	1075	9	,	,	PUNCT
ftr-459	1075	10	at	at	ADP
ftr-459	1075	11	1053	1053	NUM
ftr-459	1075	12	-	-	SYM
ftr-459	1075	13	58	58	NUM
ftr-459	1075	14	and	and	CCONJ
ftr-459	1075	15	especially	especially	ADV
ftr-459	1075	16	authorities	authority	NOUN
ftr-459	1075	17	cited	cite	VERB
ftr-459	1075	18	in	in	ADP
ftr-459	1075	19	note	note	NOUN
ftr-459	1075	20	6	6	NUM
ftr-459	1075	21	.	.	PUNCT
ftr-459	1076	1	their	their	PRON
ftr-459	1076	2	theories	theory	NOUN
ftr-459	1076	3	and	and	CCONJ
ftr-459	1076	4	data	datum	NOUN
ftr-459	1076	5	suggest	suggest	VERB
ftr-459	1076	6	that	that	SCONJ
ftr-459	1076	7	we	we	PRON
ftr-459	1076	8	will	will	AUX
ftr-459	1076	9	see	see	VERB
ftr-459	1076	10	cycles	cycle	NOUN
ftr-459	1076	11	in	in	ADP
ftr-459	1076	12	which	which	PRON
ftr-459	1076	13	a	a	DET
ftr-459	1076	14	court	court	NOUN
ftr-459	1076	15	will	will	AUX
ftr-459	1076	16	assert	assert	VERB
ftr-459	1076	17	authority	authority	NOUN
ftr-459	1076	18	to	to	PART
ftr-459	1076	19	interpret	interpret	VERB
ftr-459	1076	20	rules	rule	NOUN
ftr-459	1076	21	until	until	SCONJ
ftr-459	1076	22	such	such	ADJ
ftr-459	1076	23	interpretation	interpretation	NOUN
ftr-459	1076	24	imposes	impose	VERB
ftr-459	1076	25	too	too	ADV
ftr-459	1076	26	great	great	ADJ
ftr-459	1076	27	a	a	DET
ftr-459	1076	28	burden	burden	NOUN
ftr-459	1076	29	on	on	ADP
ftr-459	1076	30	judicial	judicial	ADJ
ftr-459	1076	31	resources	resource	NOUN
ftr-459	1076	32	and	and	CCONJ
ftr-459	1076	33	then	then	ADV
ftr-459	1076	34	will	will	AUX
ftr-459	1076	35	announce	announce	VERB
ftr-459	1076	36	a	a	DET
ftr-459	1076	37	rule	rule	NOUN
ftr-459	1076	38	that	that	SCONJ
ftr-459	1076	39	husbands	husband	NOUN
ftr-459	1076	40	resources	resource	VERB
ftr-459	1076	41	.	.	PUNCT
ftr-459	1077	1	over	over	ADP
ftr-459	1077	2	time	time	NOUN
ftr-459	1077	3	,	,	PUNCT
ftr-459	1077	4	the	the	DET
ftr-459	1077	5	rule	rule	NOUN
ftr-459	1077	6	preserving	preserve	VERB
ftr-459	1077	7	resources	resource	NOUN
ftr-459	1077	8	will	will	AUX
ftr-459	1077	9	decrease	decrease	VERB
ftr-459	1077	10	power	power	NOUN
ftr-459	1077	11	,	,	PUNCT
ftr-459	1077	12	and	and	CCONJ
ftr-459	1077	13	the	the	DET
ftr-459	1077	14	cycle	cycle	NOUN
ftr-459	1077	15	will	will	AUX
ftr-459	1077	16	begin	begin	VERB
ftr-459	1077	17	again	again	ADV
ftr-459	1077	18	.	.	PUNCT
ftr-459	1078	1	214	214	NUM
ftr-459	1078	2	.	.	PUNCT
ftr-459	1079	1	frederick	frederick	PROPN
ftr-459	1079	2	schauer	schauer	PROPN
ftr-459	1079	3	,	,	PUNCT
ftr-459	1079	4	statutory	statutory	ADJ
ftr-459	1079	5	construction	construction	NOUN
ftr-459	1079	6	and	and	CCONJ
ftr-459	1079	7	the	the	DET
ftr-459	1079	8	coordinating	coordinating	NOUN
ftr-459	1079	9	function	function	NOUN
ftr-459	1079	10	of	of	ADP
ftr-459	1079	11	plain	plain	ADJ
ftr-459	1079	12	meaning	meaning	NOUN
ftr-459	1079	13	,	,	PUNCT
ftr-459	1079	14	1990	1990	NUM
ftr-459	1079	15	sup	sup	NOUN
ftr-459	1079	16	.	.	PUNCT
ftr-459	1080	1	ct	ct	AUX
ftr-459	1080	2	.	.	PUNCT
ftr-459	1080	3	rev	rev	PROPN
ftr-459	1080	4	.	.	PROPN
ftr-459	1080	5	231	231	NUM
ftr-459	1080	6	,	,	PUNCT
ftr-459	1080	7	247	247	NUM
ftr-459	1080	8	-	-	SYM
ftr-459	1080	9	48	48	NUM
ftr-459	1080	10	.	.	PUNCT
ftr-459	1081	1	215	215	NUM
ftr-459	1081	2	.	.	PUNCT
ftr-459	1082	1	i	i	PRON
ftr-459	1082	2	d.	d.	VERB
ftr-459	1082	3	at	at	ADP
ftr-459	1082	4	253	253	NUM
ftr-459	1082	5	-	-	SYM
ftr-459	1082	6	54	54	NUM
ftr-459	1082	7	.	.	PUNCT
ftr-459	1083	1	he	he	PRON
ftr-459	1083	2	notes	note	VERB
ftr-459	1083	3	,	,	PUNCT
ftr-459	1083	4	my	my	PRON
ftr-459	1083	5	instinct	instinct	NOUN
ftr-459	1083	6	is	be	AUX
ftr-459	1083	7	that	that	SCONJ
ftr-459	1083	8	these	these	DET
ftr-459	1083	9	justices	justice	NOUN
ftr-459	1083	10	with	with	ADP
ftr-459	1083	11	these	these	DET
ftr-459	1083	12	clerks	clerk	NOUN
ftr-459	1083	13	with	with	ADP
ftr-459	1083	14	this	this	DET
ftr-459	1083	15	amount	amount	NOUN
ftr-459	1083	16	of	of	ADP
ftr-459	1083	17	time	time	NOUN
ftr-459	1083	18	will	will	AUX
ftr-459	1083	19	make	make	VERB
ftr-459	1083	20	less	less	ADJ
ftr-459	1083	21	of	of	ADP
ftr-459	1083	22	a	a	DET
ftr-459	1083	23	hash	hash	NOUN
ftr-459	1083	24	of	of	ADP
ftr-459	1083	25	tax	tax	NOUN
ftr-459	1083	26	law	law	NOUN
ftr-459	1083	27	in	in	ADP
ftr-459	1083	28	the	the	DET
ftr-459	1083	29	long	long	ADJ
ftr-459	1083	30	run	run	NOUN
ftr-459	1083	31	by	by	ADP
ftr-459	1083	32	trying	try	VERB
ftr-459	1083	33	to	to	PART
ftr-459	1083	34	rely	rely	VERB
ftr-459	1083	35	on	on	ADP
ftr-459	1083	36	plain	plain	ADJ
ftr-459	1083	37	meaning	meaning	NOUN
ftr-459	1083	38	than	than	ADP
ftr-459	1083	39	by	by	ADP
ftr-459	1083	40	trying	try	VERB
ftr-459	1083	41	to	to	PART
ftr-459	1083	42	divine	divine	VERB
ftr-459	1083	43	and	and	CCONJ
ftr-459	1083	44	apply	apply	VERB
ftr-459	1083	45	the	the	DET
ftr-459	1083	46	deepest	deep	ADJ
ftr-459	1083	47	purposes	purpose	NOUN
ftr-459	1083	48	and	and	CCONJ
ftr-459	1083	49	equities	equity	NOUN
ftr-459	1083	50	of	of	ADP
ftr-459	1083	51	the	the	DET
ftr-459	1083	52	internal	internal	ADJ
ftr-459	1083	53	revenue	revenue	NOUN
ftr-459	1083	54	code	code	NOUN
ftr-459	1083	55	.	.	PUNCT
ftr-459	1084	1	and	and	CCONJ
ftr-459	1084	2	even	even	ADV
ftr-459	1084	3	if	if	SCONJ
ftr-459	1084	4	i	i	PRON
ftr-459	1084	5	am	be	AUX
ftr-459	1084	6	wrong	wrong	ADJ
ftr-459	1084	7	about	about	ADP
ftr-459	1084	8	this	this	PRON
ftr-459	1084	9	,	,	PUNCT
ftr-459	1084	10	it	it	PRON
ftr-459	1084	11	would	would	AUX
ftr-459	1084	12	not	not	PART
ftr-459	1084	13	surprise	surprise	VERB
ftr-459	1084	14	me	i	PRON
ftr-459	1084	15	if	if	SCONJ
ftr-459	1084	16	the	the	DET
ftr-459	1084	17	justices	justice	NOUN
ftr-459	1084	18	themselves	themselves	PRON
ftr-459	1084	19	thought	think	VERB
ftr-459	1084	20	this	this	PRON
ftr-459	1084	21	.	.	PUNCT
ftr-459	1085	1	i	i	PRON
ftr-459	1085	2	d.	d.	PROPN
ftr-459	1085	3	at	at	ADP
ftr-459	1085	4	254	254	NUM
ftr-459	1085	5	n.85	n.85	X
ftr-459	1085	6	.	.	PUNCT
ftr-459	1086	1	[	[	X
ftr-459	1086	2	vol	vol	NOUN
ftr-459	1086	3	3:2	3:2	NUM
ftr-459	1086	4	muffled	muffled	ADJ
ftr-459	1086	5	chevron	chevron	NOUN
ftr-459	1086	6	:	:	PUNCT
ftr-459	1086	7	judicial	judicial	ADJ
ftr-459	1086	8	review	review	NOUN
ftr-459	1086	9	of	of	ADP
ftr-459	1086	10	tar	tar	NOUN
ftr-459	1086	11	regulations	regulation	NOUN
ftr-459	1086	12	language	language	NOUN
ftr-459	1086	13	they	they	PRON
ftr-459	1086	14	all	all	DET
ftr-459	1086	15	share	share	VERB
ftr-459	1086	16	requires	require	VERB
ftr-459	1086	17	.	.	PUNCT
ftr-459	1087	1	'	'	NUM
ftr-459	1087	2	2	2	NUM
ftr-459	1087	3	6	6	NUM
ftr-459	1087	4	judicial	judicial	ADJ
ftr-459	1087	5	decisions	decision	NOUN
ftr-459	1087	6	grounded	ground	VERB
ftr-459	1087	7	on	on	ADP
ftr-459	1087	8	purpose	purpose	NOUN
ftr-459	1087	9	and	and	CCONJ
ftr-459	1087	10	origin	origin	NOUN
ftr-459	1087	11	require	require	VERB
ftr-459	1087	12	sensitivity	sensitivity	NOUN
ftr-459	1087	13	to	to	PART
ftr-459	1087	14	context	context	VERB
ftr-459	1087	15	,	,	PUNCT
ftr-459	1087	16	as	as	SCONJ
ftr-459	1087	17	professor	professor	NOUN
ftr-459	1087	18	schauer	schauer	NOUN
ftr-459	1087	19	observes	observe	VERB
ftr-459	1087	20	.	.	PUNCT
ftr-459	1088	1	thus	thus	ADV
ftr-459	1088	2	,	,	PUNCT
ftr-459	1088	3	a	a	DET
ftr-459	1088	4	specialized	specialized	ADJ
ftr-459	1088	5	court	court	NOUN
ftr-459	1088	6	such	such	ADJ
ftr-459	1088	7	as	as	ADP
ftr-459	1088	8	the	the	DET
ftr-459	1088	9	tax	tax	NOUN
ftr-459	1088	10	court	court	NOUN
ftr-459	1088	11	has	have	AUX
ftr-459	1088	12	welcomed	welcome	VERB
ftr-459	1088	13	deep	deep	ADJ
ftr-459	1088	14	excursions	excursion	NOUN
ftr-459	1088	15	into	into	ADP
ftr-459	1088	16	legislative	legislative	ADJ
ftr-459	1088	17	history	history	NOUN
ftr-459	1088	18	.	.	PUNCT
ftr-459	1089	1	tax	tax	NOUN
ftr-459	1089	2	court	court	NOUN
ftr-459	1089	3	judges	judge	NOUN
ftr-459	1089	4	know	know	VERB
ftr-459	1089	5	tax	tax	NOUN
ftr-459	1089	6	law	law	NOUN
ftr-459	1089	7	,	,	PUNCT
ftr-459	1089	8	and	and	CCONJ
ftr-459	1089	9	find	find	VERB
ftr-459	1089	10	it	it	PRON
ftr-459	1089	11	interesting	interesting	ADJ
ftr-459	1089	12	.	.	PUNCT
ftr-459	1090	1	their	their	PRON
ftr-459	1090	2	decisions	decision	NOUN
ftr-459	1090	3	on	on	ADP
ftr-459	1090	4	the	the	DET
ftr-459	1090	5	validity	validity	NOUN
ftr-459	1090	6	of	of	ADP
ftr-459	1090	7	tax	tax	NOUN
ftr-459	1090	8	regulations	regulation	NOUN
ftr-459	1090	9	are	be	AUX
ftr-459	1090	10	long	long	ADJ
ftr-459	1090	11	and	and	CCONJ
ftr-459	1090	12	detailed	detailed	ADJ
ftr-459	1090	13	,	,	PUNCT
ftr-459	1090	14	and	and	CCONJ
ftr-459	1090	15	because	because	SCONJ
ftr-459	1090	16	such	such	ADJ
ftr-459	1090	17	cases	case	NOUN
ftr-459	1090	18	are	be	AUX
ftr-459	1090	19	generally	generally	ADV
ftr-459	1090	20	referred	refer	VERB
ftr-459	1090	21	by	by	ADP
ftr-459	1090	22	the	the	DET
ftr-459	1090	23	chief	chief	ADJ
ftr-459	1090	24	judge	judge	NOUN
ftr-459	1090	25	to	to	ADP
ftr-459	1090	26	the	the	DET
ftr-459	1090	27	full	full	ADJ
ftr-459	1090	28	court	court	NOUN
ftr-459	1090	29	for	for	ADP
ftr-459	1090	30	review	review	NOUN
ftr-459	1090	31	,	,	PUNCT
ftr-459	1090	32	often	often	ADV
ftr-459	1090	33	include	include	VERB
ftr-459	1090	34	concurring	concur	VERB
ftr-459	1090	35	and	and	CCONJ
ftr-459	1090	36	dissenting	dissent	VERB
ftr-459	1090	37	opinions	opinion	NOUN
ftr-459	1090	38	.	.	PUNCT
ftr-459	1091	1	those	those	PRON
ftr-459	1091	2	of	of	ADP
ftr-459	1091	3	the	the	DET
ftr-459	1091	4	court	court	NOUN
ftr-459	1091	5	of	of	ADP
ftr-459	1091	6	federal	federal	ADJ
ftr-459	1091	7	claims	claim	NOUN
ftr-459	1091	8	,	,	PUNCT
ftr-459	1091	9	where	where	SCONJ
ftr-459	1091	10	tax	tax	NOUN
ftr-459	1091	11	cases	case	NOUN
ftr-459	1091	12	represent	represent	VERB
ftr-459	1091	13	approximately	approximately	ADV
ftr-459	1091	14	one	one	NUM
ftr-459	1091	15	-	-	PUNCT
ftr-459	1091	16	third	third	NOUN
ftr-459	1091	17	of	of	ADP
ftr-459	1091	18	the	the	DET
ftr-459	1091	19	docket	docket	NOUN
ftr-459	1091	20	,	,	PUNCT
ftr-459	1091	21	27	27	NUM
ftr-459	1091	22	are	be	AUX
ftr-459	1091	23	somewhat	somewhat	ADV
ftr-459	1091	24	shorter	short	ADJ
ftr-459	1091	25	,	,	PUNCT
ftr-459	1091	26	and	and	CCONJ
ftr-459	1091	27	those	those	PRON
ftr-459	1091	28	of	of	ADP
ftr-459	1091	29	the	the	DET
ftr-459	1091	30	generalist	generalist	ADJ
ftr-459	1091	31	district	district	NOUN
ftr-459	1091	32	courts	court	NOUN
ftr-459	1091	33	shorter	shorter	ADV
ftr-459	1091	34	yet	yet	ADV
ftr-459	1091	35	.	.	PUNCT
ftr-459	1092	1	yet	yet	ADV
ftr-459	1092	2	,	,	PUNCT
ftr-459	1092	3	resort	resort	VERB
ftr-459	1092	4	to	to	ADP
ftr-459	1092	5	plain	plain	ADJ
ftr-459	1092	6	meaning	meaning	NOUN
ftr-459	1092	7	also	also	ADV
ftr-459	1092	8	depends	depend	VERB
ftr-459	1092	9	on	on	ADP
ftr-459	1092	10	context	context	NOUN
ftr-459	1092	11	.	.	PUNCT
ftr-459	1093	1	218	218	NUM
ftr-459	1093	2	it	it	PRON
ftr-459	1093	3	gives	give	VERB
ftr-459	1093	4	the	the	DET
ftr-459	1093	5	court	court	NOUN
ftr-459	1093	6	freedom	freedom	NOUN
ftr-459	1093	7	to	to	PART
ftr-459	1093	8	choose	choose	VERB
ftr-459	1093	9	the	the	DET
ftr-459	1093	10	extent	extent	NOUN
ftr-459	1093	11	to	to	PART
ftr-459	1093	12	which	which	PRON
ftr-459	1093	13	the	the	DET
ftr-459	1093	14	language	language	NOUN
ftr-459	1093	15	is	be	AUX
ftr-459	1093	16	placed	place	VERB
ftr-459	1093	17	in	in	ADP
ftr-459	1093	18	context	context	NOUN
ftr-459	1093	19	.	.	PUNCT
ftr-459	1094	1	the	the	DET
ftr-459	1094	2	court	court	NOUN
ftr-459	1094	3	can	can	AUX
ftr-459	1094	4	examine	examine	VERB
ftr-459	1094	5	the	the	DET
ftr-459	1094	6	phrase	phrase	NOUN
ftr-459	1094	7	at	at	ADP
ftr-459	1094	8	issue	issue	NOUN
ftr-459	1094	9	,	,	PUNCT
ftr-459	1094	10	the	the	DET
ftr-459	1094	11	entire	entire	ADJ
ftr-459	1094	12	section	section	NOUN
ftr-459	1094	13	of	of	ADP
ftr-459	1094	14	the	the	DET
ftr-459	1094	15	statute	statute	NOUN
ftr-459	1094	16	,	,	PUNCT
ftr-459	1094	17	or	or	CCONJ
ftr-459	1094	18	the	the	DET
ftr-459	1094	19	place	place	NOUN
ftr-459	1094	20	of	of	ADP
ftr-459	1094	21	the	the	DET
ftr-459	1094	22	section	section	NOUN
ftr-459	1094	23	in	in	ADP
ftr-459	1094	24	the	the	DET
ftr-459	1094	25	statute	statute	NOUN
ftr-459	1094	26	as	as	ADP
ftr-459	1094	27	a	a	DET
ftr-459	1094	28	whole	whole	NOUN
ftr-459	1094	29	.	.	PUNCT
ftr-459	1095	1	the	the	DET
ftr-459	1095	2	court	court	NOUN
ftr-459	1095	3	may	may	AUX
ftr-459	1095	4	or	or	CCONJ
ftr-459	1095	5	may	may	AUX
ftr-459	1095	6	not	not	PART
ftr-459	1095	7	decide	decide	VERB
ftr-459	1095	8	to	to	PART
ftr-459	1095	9	examine	examine	VERB
ftr-459	1095	10	changes	change	NOUN
ftr-459	1095	11	in	in	ADP
ftr-459	1095	12	the	the	DET
ftr-459	1095	13	statutory	statutory	ADJ
ftr-459	1095	14	language	language	NOUN
ftr-459	1095	15	over	over	ADP
ftr-459	1095	16	time.219	time.219	NOUN
ftr-459	1095	17	for	for	ADP
ftr-459	1095	18	example	example	NOUN
ftr-459	1095	19	,	,	PUNCT
ftr-459	1095	20	with	with	ADP
ftr-459	1095	21	the	the	DET
ftr-459	1095	22	section	section	NOUN
ftr-459	1095	23	593	593	NUM
ftr-459	1095	24	nol	nol	NOUN
ftr-459	1095	25	regulation	regulation	NOUN
ftr-459	1095	26	,	,	PUNCT
ftr-459	1095	27	a	a	DET
ftr-459	1095	28	court	court	NOUN
ftr-459	1095	29	with	with	ADP
ftr-459	1095	30	tax	tax	NOUN
ftr-459	1095	31	expertise	expertise	NOUN
ftr-459	1095	32	and	and	CCONJ
ftr-459	1095	33	hearing	hear	VERB
ftr-459	1095	34	only	only	ADJ
ftr-459	1095	35	tax	tax	NOUN
ftr-459	1095	36	cases	case	NOUN
ftr-459	1095	37	was	be	AUX
ftr-459	1095	38	far	far	ADV
ftr-459	1095	39	more	more	ADV
ftr-459	1095	40	likely	likely	ADJ
ftr-459	1095	41	than	than	SCONJ
ftr-459	1095	42	a	a	DET
ftr-459	1095	43	generalist	generalist	ADJ
ftr-459	1095	44	court	court	NOUN
ftr-459	1095	45	to	to	PART
ftr-459	1095	46	consider	consider	VERB
ftr-459	1095	47	and	and	CCONJ
ftr-459	1095	48	give	give	VERB
ftr-459	1095	49	weight	weight	NOUN
ftr-459	1095	50	to	to	ADP
ftr-459	1095	51	other	other	ADJ
ftr-459	1095	52	statutory	statutory	ADJ
ftr-459	1095	53	limitations	limitation	NOUN
ftr-459	1095	54	on	on	ADP
ftr-459	1095	55	net	net	ADJ
ftr-459	1095	56	operating	operating	NOUN
ftr-459	1095	57	losses	loss	NOUN
ftr-459	1095	58	and	and	CCONJ
ftr-459	1095	59	loan	loan	NOUN
ftr-459	1095	60	loss	loss	NOUN
ftr-459	1095	61	reserves	reserve	NOUN
ftr-459	1095	62	,	,	PUNCT
ftr-459	1095	63	the	the	DET
ftr-459	1095	64	varieties	variety	NOUN
ftr-459	1095	65	of	of	ADP
ftr-459	1095	66	ordering	order	VERB
ftr-459	1095	67	rules	rule	NOUN
ftr-459	1095	68	in	in	ADP
ftr-459	1095	69	the	the	DET
ftr-459	1095	70	code	code	NOUN
ftr-459	1095	71	,	,	PUNCT
ftr-459	1095	72	and	and	CCONJ
ftr-459	1095	73	the	the	DET
ftr-459	1095	74	way	way	NOUN
ftr-459	1095	75	the	the	DET
ftr-459	1095	76	various	various	ADJ
ftr-459	1095	77	tax	tax	NOUN
ftr-459	1095	78	rules	rule	NOUN
ftr-459	1095	79	interact	interact	VERB
ftr-459	1095	80	to	to	PART
ftr-459	1095	81	define	define	VERB
ftr-459	1095	82	income	income	NOUN
ftr-459	1095	83	.	.	PUNCT
ftr-459	1095	84	0	0	NUM
ftr-459	1096	1	plain	plain	ADJ
ftr-459	1096	2	meaning	meaning	NOUN
ftr-459	1096	3	leaves	leave	VERB
ftr-459	1096	4	the	the	DET
ftr-459	1096	5	judge	judge	NOUN
ftr-459	1096	6	free	free	ADJ
ftr-459	1096	7	to	to	PART
ftr-459	1096	8	make	make	VERB
ftr-459	1096	9	this	this	DET
ftr-459	1096	10	decision	decision	NOUN
ftr-459	1096	11	according	accord	VERB
ftr-459	1096	12	to	to	ADP
ftr-459	1096	13	background	background	NOUN
ftr-459	1096	14	,	,	PUNCT
ftr-459	1096	15	knowledge	knowledge	NOUN
ftr-459	1096	16	,	,	PUNCT
ftr-459	1096	17	and	and	CCONJ
ftr-459	1096	18	interest	interest	NOUN
ftr-459	1096	19	.	.	PUNCT
ftr-459	1097	1	the	the	DET
ftr-459	1097	2	judge	judge	NOUN
ftr-459	1097	3	decrees	decree	VERB
ftr-459	1097	4	what	what	DET
ftr-459	1097	5	meaning	meaning	NOUN
ftr-459	1097	6	is	be	AUX
ftr-459	1097	7	plain	plain	ADJ
ftr-459	1097	8	,	,	PUNCT
ftr-459	1097	9	and	and	CCONJ
ftr-459	1097	10	what	what	PRON
ftr-459	1097	11	is	be	AUX
ftr-459	1097	12	plain	plain	ADJ
ftr-459	1097	13	depends	depend	VERB
ftr-459	1097	14	on	on	ADP
ftr-459	1097	15	the	the	DET
ftr-459	1097	16	judge	judge	NOUN
ftr-459	1097	17	's	's	PART
ftr-459	1097	18	experience	experience	NOUN
ftr-459	1097	19	.	.	PUNCT
ftr-459	1098	1	deference	deference	NOUN
ftr-459	1098	2	to	to	ADP
ftr-459	1098	3	administrative	administrative	ADJ
ftr-459	1098	4	interpretation	interpretation	NOUN
ftr-459	1098	5	-	-	PUNCT
ftr-459	1098	6	the	the	DET
ftr-459	1098	7	message	message	NOUN
ftr-459	1098	8	lower	low	ADJ
ftr-459	1098	9	courts	court	NOUN
ftr-459	1098	10	garnered	garner	VERB
ftr-459	1098	11	from	from	ADP
ftr-459	1098	12	the	the	DET
ftr-459	1098	13	original	original	ADJ
ftr-459	1098	14	chevron	chevron	NOUN
ftr-459	1098	15	doctrine	doctrine	NOUN
ftr-459	1098	16	-	-	PUNCT
ftr-459	1098	17	relieves	relieve	VERB
ftr-459	1098	18	the	the	DET
ftr-459	1098	19	court	court	NOUN
ftr-459	1098	20	of	of	ADP
ftr-459	1098	21	burdens	burden	NOUN
ftr-459	1098	22	,	,	PUNCT
ftr-459	1098	23	but	but	CCONJ
ftr-459	1098	24	it	it	PRON
ftr-459	1098	25	does	do	VERB
ftr-459	1098	26	so	so	ADV
ftr-459	1098	27	at	at	ADP
ftr-459	1098	28	some	some	DET
ftr-459	1098	29	cost	cost	NOUN
ftr-459	1098	30	to	to	ADP
ftr-459	1098	31	judicial	judicial	ADJ
ftr-459	1098	32	power	power	NOUN
ftr-459	1098	33	.	.	PUNCT
ftr-459	1099	1	plain	plain	ADJ
ftr-459	1099	2	meaning	mean	VERB
ftr-459	1099	3	appeals	appeal	NOUN
ftr-459	1099	4	to	to	ADP
ftr-459	1099	5	judges	judge	NOUN
ftr-459	1099	6	because	because	SCONJ
ftr-459	1099	7	it	it	PRON
ftr-459	1099	8	both	both	PRON
ftr-459	1099	9	preserves	preserve	VERB
ftr-459	1099	10	,	,	PUNCT
ftr-459	1099	11	if	if	SCONJ
ftr-459	1099	12	not	not	PART
ftr-459	1099	13	enhances	enhance	VERB
ftr-459	1099	14	judicial	judicial	ADJ
ftr-459	1099	15	power	power	NOUN
ftr-459	1099	16	,	,	PUNCT
ftr-459	1099	17	and	and	CCONJ
ftr-459	1099	18	accommodates	accommodate	VERB
ftr-459	1099	19	so	so	ADV
ftr-459	1099	20	easily	easily	ADV
ftr-459	1099	21	216	216	NUM
ftr-459	1099	22	.	.	PUNCT
ftr-459	1100	1	i	i	PRON
ftr-459	1100	2	d.	d.	PROPN
ftr-459	1100	3	at	at	ADP
ftr-459	1100	4	254	254	NUM
ftr-459	1100	5	.	.	PUNCT
ftr-459	1101	1	217	217	NUM
ftr-459	1101	2	.	.	PUNCT
ftr-459	1102	1	see	see	VERB
ftr-459	1102	2	sheppard	sheppard	NOUN
ftr-459	1102	3	,	,	PUNCT
ftr-459	1102	4	supra	supra	PROPN
ftr-459	1102	5	note	note	NOUN
ftr-459	1102	6	58	58	NUM
ftr-459	1102	7	,	,	PUNCT
ftr-459	1102	8	at	at	ADP
ftr-459	1102	9	764	764	NUM
ftr-459	1102	10	.	.	PUNCT
ftr-459	1103	1	218	218	NUM
ftr-459	1103	2	.	.	PUNCT
ftr-459	1104	1	thus	thus	ADV
ftr-459	1104	2	,	,	PUNCT
ftr-459	1104	3	professor	professor	NOUN
ftr-459	1104	4	popkin	popkin	NOUN
ftr-459	1104	5	attributes	attribute	VERB
ftr-459	1104	6	opposition	opposition	NOUN
ftr-459	1104	7	to	to	ADP
ftr-459	1104	8	a	a	DET
ftr-459	1104	9	national	national	ADJ
ftr-459	1104	10	court	court	NOUN
ftr-459	1104	11	of	of	ADP
ftr-459	1104	12	appeals	appeal	NOUN
ftr-459	1104	13	to	to	ADP
ftr-459	1104	14	the	the	DET
ftr-459	1104	15	likely	likely	ADJ
ftr-459	1104	16	willingness	willingness	NOUN
ftr-459	1104	17	of	of	ADP
ftr-459	1104	18	such	such	DET
ftr-459	1104	19	a	a	DET
ftr-459	1104	20	court	court	NOUN
ftr-459	1104	21	"	"	PUNCT
ftr-459	1104	22	to	to	PART
ftr-459	1104	23	penetrate	penetrate	VERB
ftr-459	1104	24	the	the	DET
ftr-459	1104	25	statutory	statutory	ADJ
ftr-459	1104	26	text	text	NOUN
ftr-459	1104	27	to	to	PART
ftr-459	1104	28	apply	apply	VERB
ftr-459	1104	29	the	the	DET
ftr-459	1104	30	statutory	statutory	ADJ
ftr-459	1104	31	structure	structure	NOUN
ftr-459	1104	32	.	.	PUNCT
ftr-459	1104	33	"	"	PUNCT
ftr-459	1105	1	william	william	PROPN
ftr-459	1105	2	d.	d.	PROPN
ftr-459	1105	3	popkin	popkin	PROPN
ftr-459	1105	4	,	,	PUNCT
ftr-459	1105	5	why	why	SCONJ
ftr-459	1105	6	a	a	DET
ftr-459	1105	7	court	court	NOUN
ftr-459	1105	8	of	of	ADP
ftr-459	1105	9	tax	tax	NOUN
ftr-459	1105	10	appeals	appeal	NOUN
ftr-459	1105	11	is	be	AUX
ftr-459	1105	12	so	so	ADV
ftr-459	1105	13	elusive	elusive	ADJ
ftr-459	1105	14	,	,	PUNCT
ftr-459	1105	15	47	47	NUM
ftr-459	1105	16	tax	tax	NOUN
ftr-459	1105	17	notes	note	NOUN
ftr-459	1105	18	1101	1101	NUM
ftr-459	1105	19	,	,	PUNCT
ftr-459	1105	20	1103	1103	NUM
ftr-459	1105	21	(	(	PUNCT
ftr-459	1105	22	may	may	PROPN
ftr-459	1105	23	28	28	NUM
ftr-459	1105	24	,	,	PUNCT
ftr-459	1105	25	1990	1990	NUM
ftr-459	1105	26	)	)	PUNCT
ftr-459	1105	27	.	.	PUNCT
ftr-459	1106	1	he	he	PRON
ftr-459	1106	2	explains	explain	VERB
ftr-459	1106	3	,	,	PUNCT
ftr-459	1106	4	"	"	PUNCT
ftr-459	1106	5	a	a	DET
ftr-459	1106	6	specialized	specialized	ADJ
ftr-459	1106	7	court	court	NOUN
ftr-459	1106	8	,	,	PUNCT
ftr-459	1106	9	confident	confident	ADJ
ftr-459	1106	10	of	of	ADP
ftr-459	1106	11	its	its	PRON
ftr-459	1106	12	expertise	expertise	NOUN
ftr-459	1106	13	and	and	CCONJ
ftr-459	1106	14	of	of	ADP
ftr-459	1106	15	not	not	PART
ftr-459	1106	16	being	be	AUX
ftr-459	1106	17	contradicted	contradict	VERB
ftr-459	1106	18	by	by	ADP
ftr-459	1106	19	another	another	DET
ftr-459	1106	20	appellate	appellate	ADJ
ftr-459	1106	21	court	court	NOUN
ftr-459	1106	22	,	,	PUNCT
ftr-459	1106	23	would	would	AUX
ftr-459	1106	24	feel	feel	VERB
ftr-459	1106	25	more	more	ADV
ftr-459	1106	26	secure	secure	ADJ
ftr-459	1106	27	than	than	ADP
ftr-459	1106	28	generalist	generalist	ADJ
ftr-459	1106	29	courts	court	NOUN
ftr-459	1106	30	in	in	ADP
ftr-459	1106	31	identifying	identify	VERB
ftr-459	1106	32	the	the	DET
ftr-459	1106	33	underlying	underlie	VERB
ftr-459	1106	34	statutory	statutory	ADJ
ftr-459	1106	35	structure	structure	NOUN
ftr-459	1106	36	.	.	PUNCT
ftr-459	1107	1	the	the	DET
ftr-459	1107	2	appeal	appeal	NOUN
ftr-459	1107	3	to	to	ADP
ftr-459	1107	4	statutory	statutory	ADJ
ftr-459	1107	5	structure	structure	NOUN
ftr-459	1107	6	will	will	AUX
ftr-459	1107	7	often	often	ADV
ftr-459	1107	8	(	(	PUNCT
ftr-459	1107	9	though	though	SCONJ
ftr-459	1107	10	not	not	PART
ftr-459	1107	11	inevitably	inevitably	ADV
ftr-459	1107	12	)	)	PUNCT
ftr-459	1107	13	undermine	undermine	VERB
ftr-459	1107	14	the	the	DET
ftr-459	1107	15	more	more	ADV
ftr-459	1107	16	or	or	CCONJ
ftr-459	1107	17	less	less	ADV
ftr-459	1107	18	clear	clear	ADJ
ftr-459	1107	19	text	text	NOUN
ftr-459	1107	20	...	...	PUNCT
ftr-459	1107	21	.	.	PUNCT
ftr-459	1107	22	"	"	PUNCT
ftr-459	1108	1	i	i	PRON
ftr-459	1108	2	d.	d.	PROPN
ftr-459	1108	3	at	at	ADP
ftr-459	1108	4	1104	1104	NUM
ftr-459	1108	5	.	.	PUNCT
ftr-459	1109	1	219	219	NUM
ftr-459	1109	2	.	.	PUNCT
ftr-459	1110	1	use	use	NOUN
ftr-459	1110	2	of	of	ADP
ftr-459	1110	3	statutory	statutory	ADJ
ftr-459	1110	4	context	context	NOUN
ftr-459	1110	5	can	can	AUX
ftr-459	1110	6	pose	pose	VERB
ftr-459	1110	7	a	a	DET
ftr-459	1110	8	difficulty	difficulty	NOUN
ftr-459	1110	9	in	in	ADP
ftr-459	1110	10	the	the	DET
ftr-459	1110	11	case	case	NOUN
ftr-459	1110	12	of	of	ADP
ftr-459	1110	13	a	a	DET
ftr-459	1110	14	statute	statute	NOUN
ftr-459	1110	15	such	such	ADJ
ftr-459	1110	16	as	as	ADP
ftr-459	1110	17	the	the	DET
ftr-459	1110	18	code	code	NOUN
ftr-459	1110	19	because	because	SCONJ
ftr-459	1110	20	it	it	PRON
ftr-459	1110	21	evolves	evolve	VERB
ftr-459	1110	22	over	over	ADP
ftr-459	1110	23	time	time	NOUN
ftr-459	1110	24	,	,	PUNCT
ftr-459	1110	25	and	and	CCONJ
ftr-459	1110	26	thus	thus	ADV
ftr-459	1110	27	some	some	DET
ftr-459	1110	28	provisions	provision	NOUN
ftr-459	1110	29	are	be	AUX
ftr-459	1110	30	far	far	ADV
ftr-459	1110	31	older	old	ADJ
ftr-459	1110	32	than	than	ADP
ftr-459	1110	33	others	other	NOUN
ftr-459	1110	34	.	.	PUNCT
ftr-459	1111	1	newer	new	ADJ
ftr-459	1111	2	provisions	provision	NOUN
ftr-459	1111	3	may	may	AUX
ftr-459	1111	4	reflect	reflect	VERB
ftr-459	1111	5	new	new	ADJ
ftr-459	1111	6	understandings	understanding	NOUN
ftr-459	1111	7	,	,	PUNCT
ftr-459	1111	8	such	such	ADJ
ftr-459	1111	9	as	as	ADP
ftr-459	1111	10	the	the	DET
ftr-459	1111	11	importance	importance	NOUN
ftr-459	1111	12	of	of	ADP
ftr-459	1111	13	the	the	DET
ftr-459	1111	14	time	time	NOUN
ftr-459	1111	15	value	value	NOUN
ftr-459	1111	16	of	of	ADP
ftr-459	1111	17	money	money	NOUN
ftr-459	1111	18	.	.	PUNCT
ftr-459	1112	1	220	220	NUM
ftr-459	1112	2	.	.	PUNCT
ftr-459	1113	1	"	"	PUNCT
ftr-459	1113	2	generalist	generalist	ADJ
ftr-459	1113	3	courts	court	NOUN
ftr-459	1113	4	may	may	AUX
ftr-459	1113	5	well	well	ADV
ftr-459	1113	6	fail	fail	VERB
ftr-459	1113	7	to	to	PART
ftr-459	1113	8	see	see	VERB
ftr-459	1113	9	connections	connection	NOUN
ftr-459	1113	10	between	between	ADP
ftr-459	1113	11	different	different	ADJ
ftr-459	1113	12	parts	part	NOUN
ftr-459	1113	13	of	of	ADP
ftr-459	1113	14	a	a	DET
ftr-459	1113	15	statute	statute	NOUN
ftr-459	1113	16	and	and	CCONJ
ftr-459	1113	17	render	render	VERB
ftr-459	1113	18	decisions	decision	NOUN
ftr-459	1113	19	that	that	PRON
ftr-459	1113	20	create	create	VERB
ftr-459	1113	21	inconsistencies	inconsistency	NOUN
ftr-459	1113	22	within	within	ADP
ftr-459	1113	23	the	the	DET
ftr-459	1113	24	statute	statute	NOUN
ftr-459	1113	25	.	.	PUNCT
ftr-459	1113	26	"	"	PUNCT
ftr-459	1114	1	richard	richard	PROPN
ftr-459	1114	2	l	l	PROPN
ftr-459	1114	3	revesz	revesz	PROPN
ftr-459	1114	4	,	,	PUNCT
ftr-459	1114	5	specialized	specialized	ADJ
ftr-459	1114	6	courts	court	NOUN
ftr-459	1114	7	and	and	CCONJ
ftr-459	1114	8	the	the	DET
ftr-459	1114	9	administrative	administrative	ADJ
ftr-459	1114	10	lawmaking	lawmaking	NOUN
ftr-459	1114	11	system	system	NOUN
ftr-459	1114	12	.	.	PUNCT
ftr-459	1115	1	138	138	NUM
ftr-459	1115	2	u.	u.	PROPN
ftr-459	1115	3	pa	pa	PROPN
ftr-459	1115	4	.	.	PUNCT
ftr-459	1115	5	l	l	PROPN
ftr-459	1115	6	rev	rev	PROPN
ftr-459	1115	7	.	.	PROPN
ftr-459	1115	8	111	111	NUM
ftr-459	1115	9	1	1	NUM
ftr-459	1115	10	,	,	PUNCT
ftr-459	1115	11	1168	1168	NUM
ftr-459	1115	12	(	(	PUNCT
ftr-459	1115	13	1990	1990	NUM
ftr-459	1115	14	)	)	PUNCT
ftr-459	1115	15	.	.	PUNCT
ftr-459	1116	1	1996	1996	NUM
ftr-459	1116	2	]	]	PUNCT
ftr-459	1116	3	florida	florida	PROPN
ftr-459	1116	4	tax	tax	PROPN
ftr-459	1116	5	review	review	NOUN
ftr-459	1116	6	judicial	judicial	ADJ
ftr-459	1116	7	differences	difference	NOUN
ftr-459	1116	8	in	in	ADP
ftr-459	1116	9	background	background	NOUN
ftr-459	1116	10	and	and	CCONJ
ftr-459	1116	11	taste.2	taste.2	PROPN
ftr-459	1116	12	1	1	NUM
ftr-459	1116	13	it	it	PRON
ftr-459	1116	14	permits	permit	VERB
ftr-459	1116	15	but	but	CCONJ
ftr-459	1116	16	does	do	AUX
ftr-459	1116	17	not	not	PART
ftr-459	1116	18	require	require	VERB
ftr-459	1116	19	judicial	judicial	ADJ
ftr-459	1116	20	effort	effort	NOUN
ftr-459	1116	21	.	.	PUNCT
ftr-459	1117	1	it	it	PRON
ftr-459	1117	2	justifies	justify	VERB
ftr-459	1117	3	either	either	CCONJ
ftr-459	1117	4	cursory	cursory	NOUN
ftr-459	1117	5	or	or	CCONJ
ftr-459	1117	6	exhausting	exhaust	VERB
ftr-459	1117	7	statutory	statutory	ADJ
ftr-459	1117	8	exegesis	exegesis	NOUN
ftr-459	1117	9	.	.	PUNCT
ftr-459	1118	1	the	the	DET
ftr-459	1118	2	judge	judge	NOUN
ftr-459	1118	3	is	be	AUX
ftr-459	1118	4	free	free	ADJ
ftr-459	1118	5	to	to	PART
ftr-459	1118	6	choose	choose	VERB
ftr-459	1118	7	.	.	PUNCT
ftr-459	1119	1	plain	plain	ADJ
ftr-459	1119	2	meaning	meaning	NOUN
ftr-459	1119	3	can	can	AUX
ftr-459	1119	4	be	be	AUX
ftr-459	1119	5	as	as	ADV
ftr-459	1119	6	fancy	fancy	ADJ
ftr-459	1119	7	as	as	SCONJ
ftr-459	1119	8	the	the	DET
ftr-459	1119	9	judge	judge	NOUN
ftr-459	1119	10	chooses	choose	VERB
ftr-459	1119	11	,	,	PUNCT
ftr-459	1119	12	and	and	CCONJ
ftr-459	1119	13	therein	therein	ADV
ftr-459	1119	14	lies	lie	VERB
ftr-459	1119	15	its	its	PRON
ftr-459	1119	16	strong	strong	ADJ
ftr-459	1119	17	,	,	PUNCT
ftr-459	1119	18	almost	almost	ADV
ftr-459	1119	19	irresistible	irresistible	ADJ
ftr-459	1119	20	,	,	PUNCT
ftr-459	1119	21	appeal	appeal	NOUN
ftr-459	1119	22	.	.	PUNCT
ftr-459	1120	1	plain	plain	ADJ
ftr-459	1120	2	meaning	meaning	NOUN
ftr-459	1120	3	permits	permit	VERB
ftr-459	1120	4	judges	judge	NOUN
ftr-459	1120	5	to	to	PART
ftr-459	1120	6	choose	choose	VERB
ftr-459	1120	7	either	either	CCONJ
ftr-459	1120	8	to	to	PART
ftr-459	1120	9	enhance	enhance	VERB
ftr-459	1120	10	power	power	NOUN
ftr-459	1120	11	or	or	CCONJ
ftr-459	1120	12	decrease	decrease	NOUN
ftr-459	1120	13	workload	workload	NOUN
ftr-459	1120	14	.	.	PUNCT
ftr-459	1121	1	plain	plain	ADJ
ftr-459	1121	2	meaning	meaning	NOUN
ftr-459	1121	3	,	,	PUNCT
ftr-459	1121	4	however	however	ADV
ftr-459	1121	5	,	,	PUNCT
ftr-459	1121	6	sacrifices	sacrifice	VERB
ftr-459	1121	7	the	the	DET
ftr-459	1121	8	expertise	expertise	NOUN
ftr-459	1121	9	of	of	ADP
ftr-459	1121	10	administrative	administrative	ADJ
ftr-459	1121	11	agencies	agency	NOUN
ftr-459	1121	12	to	to	ADP
ftr-459	1121	13	the	the	DET
ftr-459	1121	14	preferences	preference	NOUN
ftr-459	1121	15	of	of	ADP
ftr-459	1121	16	individual	individual	ADJ
ftr-459	1121	17	judges	judge	NOUN
ftr-459	1121	18	.	.	PUNCT
ftr-459	1122	1	the	the	DET
ftr-459	1122	2	muffled	muffled	ADJ
ftr-459	1122	3	chevron	chevron	NOUN
ftr-459	1122	4	doctrine	doctrine	NOUN
ftr-459	1122	5	strikes	strike	VERB
ftr-459	1122	6	a	a	DET
ftr-459	1122	7	balance	balance	NOUN
ftr-459	1122	8	.	.	PUNCT
ftr-459	1123	1	it	it	PRON
ftr-459	1123	2	accepts	accept	VERB
ftr-459	1123	3	the	the	DET
ftr-459	1123	4	appeal	appeal	NOUN
ftr-459	1123	5	and	and	CCONJ
ftr-459	1123	6	importance	importance	NOUN
ftr-459	1123	7	of	of	ADP
ftr-459	1123	8	the	the	DET
ftr-459	1123	9	statutory	statutory	ADJ
ftr-459	1123	10	language	language	NOUN
ftr-459	1123	11	,	,	PUNCT
ftr-459	1123	12	but	but	CCONJ
ftr-459	1123	13	by	by	ADP
ftr-459	1123	14	presuming	presume	VERB
ftr-459	1123	15	that	that	DET
ftr-459	1123	16	language	language	NOUN
ftr-459	1123	17	is	be	AUX
ftr-459	1123	18	unlikely	unlikely	ADJ
ftr-459	1123	19	to	to	PART
ftr-459	1123	20	be	be	AUX
ftr-459	1123	21	plain	plain	ADJ
ftr-459	1123	22	and	and	CCONJ
ftr-459	1123	23	by	by	ADP
ftr-459	1123	24	preserving	preserve	VERB
ftr-459	1123	25	a	a	DET
ftr-459	1123	26	role	role	NOUN
ftr-459	1123	27	for	for	ADP
ftr-459	1123	28	legislative	legislative	ADJ
ftr-459	1123	29	history	history	NOUN
ftr-459	1123	30	in	in	ADP
ftr-459	1123	31	determining	determine	VERB
ftr-459	1123	32	the	the	DET
ftr-459	1123	33	reasonableness	reasonableness	NOUN
ftr-459	1123	34	of	of	ADP
ftr-459	1123	35	administrative	administrative	ADJ
ftr-459	1123	36	action	action	NOUN
ftr-459	1123	37	,	,	PUNCT
ftr-459	1123	38	it	it	PRON
ftr-459	1123	39	cabins	cabin	VERB
ftr-459	1123	40	the	the	DET
ftr-459	1123	41	ability	ability	NOUN
ftr-459	1123	42	of	of	ADP
ftr-459	1123	43	judges	judge	NOUN
ftr-459	1123	44	to	to	PART
ftr-459	1123	45	use	use	VERB
ftr-459	1123	46	plain	plain	ADJ
ftr-459	1123	47	meaning	meaning	NOUN
ftr-459	1123	48	doctrines	doctrine	NOUN
ftr-459	1123	49	to	to	PART
ftr-459	1123	50	construct	construct	VERB
ftr-459	1123	51	meaning	meaning	NOUN
ftr-459	1123	52	.	.	PUNCT
ftr-459	1124	1	the	the	DET
ftr-459	1124	2	requirement	requirement	NOUN
ftr-459	1124	3	that	that	SCONJ
ftr-459	1124	4	courts	court	NOUN
ftr-459	1124	5	test	test	VERB
ftr-459	1124	6	the	the	DET
ftr-459	1124	7	reasonableness	reasonableness	NOUN
ftr-459	1124	8	of	of	ADP
ftr-459	1124	9	administrative	administrative	ADJ
ftr-459	1124	10	action	action	NOUN
ftr-459	1124	11	against	against	ADP
ftr-459	1124	12	the	the	DET
ftr-459	1124	13	origin	origin	NOUN
ftr-459	1124	14	and	and	CCONJ
ftr-459	1124	15	purposes	purpose	NOUN
ftr-459	1124	16	as	as	SCONJ
ftr-459	1124	17	demonstrated	demonstrate	VERB
ftr-459	1124	18	in	in	ADP
ftr-459	1124	19	the	the	DET
ftr-459	1124	20	legislative	legislative	ADJ
ftr-459	1124	21	history	history	NOUN
ftr-459	1124	22	preserves	preserve	VERB
ftr-459	1124	23	a	a	DET
ftr-459	1124	24	role	role	NOUN
ftr-459	1124	25	for	for	ADP
ftr-459	1124	26	the	the	DET
ftr-459	1124	27	judicial	judicial	ADJ
ftr-459	1124	28	branch	branch	NOUN
ftr-459	1124	29	without	without	ADP
ftr-459	1124	30	imposing	impose	VERB
ftr-459	1124	31	too	too	ADV
ftr-459	1124	32	great	great	ADJ
ftr-459	1124	33	a	a	DET
ftr-459	1124	34	burden	burden	NOUN
ftr-459	1124	35	on	on	ADP
ftr-459	1124	36	judicial	judicial	ADJ
ftr-459	1124	37	resources	resource	NOUN
ftr-459	1124	38	.	.	PUNCT
ftr-459	1125	1	such	such	DET
ftr-459	1125	2	a	a	DET
ftr-459	1125	3	test	test	NOUN
ftr-459	1125	4	for	for	ADP
ftr-459	1125	5	reasonableness	reasonableness	NOUN
ftr-459	1125	6	is	be	AUX
ftr-459	1125	7	narrower	narrow	ADJ
ftr-459	1125	8	and	and	CCONJ
ftr-459	1125	9	less	less	ADV
ftr-459	1125	10	burdensome	burdensome	ADJ
ftr-459	1125	11	than	than	ADP
ftr-459	1125	12	reviewing	review	VERB
ftr-459	1125	13	the	the	DET
ftr-459	1125	14	adequacy	adequacy	NOUN
ftr-459	1125	15	of	of	ADP
ftr-459	1125	16	agency	agency	NOUN
ftr-459	1125	17	explanations	explanation	NOUN
ftr-459	1125	18	or	or	CCONJ
ftr-459	1125	19	using	use	VERB
ftr-459	1125	20	legislative	legislative	ADJ
ftr-459	1125	21	history	history	NOUN
ftr-459	1125	22	to	to	PART
ftr-459	1125	23	determine	determine	VERB
ftr-459	1125	24	congressional	congressional	ADJ
ftr-459	1125	25	intent	intent	NOUN
ftr-459	1125	26	.	.	PUNCT
ftr-459	1126	1	if	if	SCONJ
ftr-459	1126	2	,	,	PUNCT
ftr-459	1126	3	as	as	ADP
ftr-459	1126	4	under	under	ADP
ftr-459	1126	5	the	the	DET
ftr-459	1126	6	muffled	muffled	ADJ
ftr-459	1126	7	chevron	chevron	NOUN
ftr-459	1126	8	doctrine	doctrine	NOUN
ftr-459	1126	9	,	,	PUNCT
ftr-459	1126	10	the	the	DET
ftr-459	1126	11	court	court	NOUN
ftr-459	1126	12	's	's	PART
ftr-459	1126	13	task	task	NOUN
ftr-459	1126	14	is	be	AUX
ftr-459	1126	15	limited	limit	VERB
ftr-459	1126	16	to	to	ADP
ftr-459	1126	17	identifying	identify	VERB
ftr-459	1126	18	support	support	NOUN
ftr-459	1126	19	in	in	ADP
ftr-459	1126	20	the	the	DET
ftr-459	1126	21	legislative	legislative	ADJ
ftr-459	1126	22	history	history	NOUN
ftr-459	1126	23	for	for	ADP
ftr-459	1126	24	the	the	DET
ftr-459	1126	25	position	position	NOUN
ftr-459	1126	26	the	the	DET
ftr-459	1126	27	administrative	administrative	ADJ
ftr-459	1126	28	agency	agency	PROPN
ftr-459	1126	29	has	have	AUX
ftr-459	1126	30	taken	take	VERB
ftr-459	1126	31	,	,	PUNCT
ftr-459	1126	32	the	the	DET
ftr-459	1126	33	court	court	NOUN
ftr-459	1126	34	need	need	AUX
ftr-459	1126	35	not	not	PART
ftr-459	1126	36	consider	consider	VERB
ftr-459	1126	37	all	all	DET
ftr-459	1126	38	possible	possible	ADJ
ftr-459	1126	39	positions	position	NOUN
ftr-459	1126	40	reflected	reflect	VERB
ftr-459	1126	41	in	in	ADP
ftr-459	1126	42	the	the	DET
ftr-459	1126	43	legislative	legislative	ADJ
ftr-459	1126	44	history	history	NOUN
ftr-459	1126	45	.	.	PUNCT
ftr-459	1127	1	it	it	PRON
ftr-459	1127	2	need	need	AUX
ftr-459	1127	3	not	not	PART
ftr-459	1127	4	weigh	weigh	VERB
ftr-459	1127	5	the	the	DET
ftr-459	1127	6	competing	compete	VERB
ftr-459	1127	7	concerns	concern	NOUN
ftr-459	1127	8	.	.	PUNCT
ftr-459	1128	1	under	under	ADP
ftr-459	1128	2	the	the	DET
ftr-459	1128	3	muffled	muffled	ADJ
ftr-459	1128	4	chevron	chevron	NOUN
ftr-459	1128	5	doctrine	doctrine	NOUN
ftr-459	1128	6	,	,	PUNCT
ftr-459	1128	7	the	the	DET
ftr-459	1128	8	court	court	NOUN
ftr-459	1128	9	leaves	leave	VERB
ftr-459	1128	10	the	the	DET
ftr-459	1128	11	choice	choice	NOUN
ftr-459	1128	12	of	of	ADP
ftr-459	1128	13	how	how	SCONJ
ftr-459	1128	14	to	to	PART
ftr-459	1128	15	balance	balance	VERB
ftr-459	1128	16	the	the	DET
ftr-459	1128	17	competing	compete	VERB
ftr-459	1128	18	concerns	concern	NOUN
ftr-459	1128	19	to	to	ADP
ftr-459	1128	20	the	the	DET
ftr-459	1128	21	administrative	administrative	ADJ
ftr-459	1128	22	agency	agency	NOUN
ftr-459	1128	23	.	.	PUNCT
ftr-459	1129	1	moreover	moreover	ADV
ftr-459	1129	2	,	,	PUNCT
ftr-459	1129	3	the	the	DET
ftr-459	1129	4	muffled	muffled	ADJ
ftr-459	1129	5	chevron	chevron	NOUN
ftr-459	1129	6	doctrine	doctrine	NOUN
ftr-459	1129	7	respects	respect	VERB
ftr-459	1129	8	separation	separation	NOUN
ftr-459	1129	9	of	of	ADP
ftr-459	1129	10	powers	power	NOUN
ftr-459	1129	11	:	:	PUNCT
ftr-459	1129	12	the	the	DET
ftr-459	1129	13	courts	court	NOUN
ftr-459	1129	14	ensure	ensure	VERB
ftr-459	1129	15	that	that	SCONJ
ftr-459	1129	16	administrative	administrative	ADJ
ftr-459	1129	17	agencies	agency	NOUN
ftr-459	1129	18	act	act	VERB
ftr-459	1129	19	within	within	ADP
ftr-459	1129	20	bounds	bound	NOUN
ftr-459	1129	21	set	set	VERB
ftr-459	1129	22	by	by	ADP
ftr-459	1129	23	congress	congress	PROPN
ftr-459	1129	24	,	,	PUNCT
ftr-459	1129	25	but	but	CCONJ
ftr-459	1129	26	let	let	VERB
ftr-459	1129	27	the	the	DET
ftr-459	1129	28	administrative	administrative	ADJ
ftr-459	1129	29	agency	agency	NOUN
ftr-459	1129	30	decide	decide	VERB
ftr-459	1129	31	how	how	SCONJ
ftr-459	1129	32	to	to	PART
ftr-459	1129	33	act	act	VERB
ftr-459	1129	34	within	within	ADP
ftr-459	1129	35	those	those	DET
ftr-459	1129	36	bounds	bound	NOUN
ftr-459	1129	37	.	.	PUNCT
ftr-459	1130	1	v.	v.	ADP
ftr-459	1130	2	conclusion	conclusion	NOUN
ftr-459	1130	3	the	the	DET
ftr-459	1130	4	muffled	muffled	ADJ
ftr-459	1130	5	chevron	chevron	NOUN
ftr-459	1130	6	doctrine	doctrine	NOUN
ftr-459	1130	7	borrows	borrow	VERB
ftr-459	1130	8	from	from	ADP
ftr-459	1130	9	both	both	CCONJ
ftr-459	1130	10	chevron	chevron	NOUN
ftr-459	1130	11	and	and	CCONJ
ftr-459	1130	12	national	national	ADJ
ftr-459	1130	13	muffler	muffler	NOUN
ftr-459	1130	14	.	.	PUNCT
ftr-459	1131	1	from	from	ADP
ftr-459	1131	2	chevron	chevron	NOUN
ftr-459	1131	3	,	,	PUNCT
ftr-459	1131	4	it	it	PRON
ftr-459	1131	5	learns	learn	VERB
ftr-459	1131	6	the	the	DET
ftr-459	1131	7	need	need	NOUN
ftr-459	1131	8	to	to	PART
ftr-459	1131	9	give	give	VERB
ftr-459	1131	10	structure	structure	NOUN
ftr-459	1131	11	to	to	ADP
ftr-459	1131	12	the	the	DET
ftr-459	1131	13	multiple	multiple	ADJ
ftr-459	1131	14	factors	factor	NOUN
ftr-459	1131	15	involved	involve	VERB
ftr-459	1131	16	in	in	ADP
ftr-459	1131	17	reviewing	review	VERB
ftr-459	1131	18	agency	agency	NOUN
ftr-459	1131	19	interpretations	interpretation	NOUN
ftr-459	1131	20	of	of	ADP
ftr-459	1131	21	law	law	NOUN
ftr-459	1131	22	.	.	PUNCT
ftr-459	1132	1	like	like	ADP
ftr-459	1132	2	the	the	DET
ftr-459	1132	3	reformulated	reformulate	VERB
ftr-459	1132	4	chevron	chevron	NOUN
ftr-459	1132	5	,	,	PUNCT
ftr-459	1132	6	it	it	PRON
ftr-459	1132	7	gives	give	VERB
ftr-459	1132	8	the	the	DET
ftr-459	1132	9	particular	particular	ADJ
ftr-459	1132	10	importance	importance	NOUN
ftr-459	1132	11	to	to	ADP
ftr-459	1132	12	the	the	DET
ftr-459	1132	13	language	language	NOUN
ftr-459	1132	14	of	of	ADP
ftr-459	1132	15	221	221	NUM
ftr-459	1132	16	.	.	PUNCT
ftr-459	1133	1	judge	judge	PROPN
ftr-459	1133	2	wald	wald	PROPN
ftr-459	1133	3	has	have	AUX
ftr-459	1133	4	written	write	VERB
ftr-459	1133	5	:	:	PUNCT
ftr-459	1133	6	when	when	SCONJ
ftr-459	1133	7	judges	judge	NOUN
ftr-459	1133	8	speak	speak	VERB
ftr-459	1133	9	about	about	ADP
ftr-459	1133	10	words	word	NOUN
ftr-459	1133	11	in	in	ADP
ftr-459	1133	12	"	"	PUNCT
ftr-459	1133	13	context	context	NOUN
ftr-459	1133	14	"	"	PUNCT
ftr-459	1133	15	and	and	CCONJ
ftr-459	1133	16	the	the	DET
ftr-459	1133	17	"	"	PUNCT
ftr-459	1133	18	structure	structure	NOUN
ftr-459	1133	19	"	"	PUNCT
ftr-459	1133	20	of	of	ADP
ftr-459	1133	21	a	a	DET
ftr-459	1133	22	statute	statute	NOUN
ftr-459	1133	23	or	or	CCONJ
ftr-459	1133	24	its	its	PRON
ftr-459	1133	25	"	"	PUNCT
ftr-459	1133	26	object	object	NOUN
ftr-459	1133	27	and	and	CCONJ
ftr-459	1133	28	purpose	purpose	NOUN
ftr-459	1133	29	,	,	PUNCT
ftr-459	1133	30	"	"	PUNCT
ftr-459	1133	31	and	and	CCONJ
ftr-459	1133	32	yet	yet	ADV
ftr-459	1133	33	at	at	ADP
ftr-459	1133	34	the	the	DET
ftr-459	1133	35	same	same	ADJ
ftr-459	1133	36	time	time	NOUN
ftr-459	1133	37	resist	resist	VERB
ftr-459	1133	38	looking	look	VERB
ftr-459	1133	39	at	at	ADP
ftr-459	1133	40	any	any	DET
ftr-459	1133	41	legislative	legislative	ADJ
ftr-459	1133	42	materials	material	NOUN
ftr-459	1133	43	to	to	PART
ftr-459	1133	44	inform	inform	VERB
ftr-459	1133	45	those	those	DET
ftr-459	1133	46	inquiries	inquiry	NOUN
ftr-459	1133	47	,	,	PUNCT
ftr-459	1133	48	the	the	DET
ftr-459	1133	49	door	door	NOUN
ftr-459	1133	50	is	be	AUX
ftr-459	1133	51	inevitably	inevitably	ADV
ftr-459	1133	52	left	leave	VERB
ftr-459	1133	53	open	open	ADJ
ftr-459	1133	54	for	for	ADP
ftr-459	1133	55	judicial	judicial	ADJ
ftr-459	1133	56	assumptions	assumption	NOUN
ftr-459	1133	57	,	,	PUNCT
ftr-459	1133	58	speculation	speculation	NOUN
ftr-459	1133	59	,	,	PUNCT
ftr-459	1133	60	preferences	preference	NOUN
ftr-459	1133	61	,	,	PUNCT
ftr-459	1133	62	and	and	CCONJ
ftr-459	1133	63	notions	notion	NOUN
ftr-459	1133	64	of	of	ADP
ftr-459	1133	65	"	"	PUNCT
ftr-459	1133	66	sound	sound	ADJ
ftr-459	1133	67	public	public	ADJ
ftr-459	1133	68	policy	policy	NOUN
ftr-459	1133	69	"	"	PUNCT
ftr-459	1133	70	to	to	PART
ftr-459	1133	71	fill	fill	VERB
ftr-459	1133	72	the	the	DET
ftr-459	1133	73	vacuum	vacuum	NOUN
ftr-459	1133	74	.	.	PUNCT
ftr-459	1134	1	wald	wald	NOUN
ftr-459	1134	2	,	,	PUNCT
ftr-459	1134	3	supra	supra	PROPN
ftr-459	1134	4	note	note	NOUN
ftr-459	1134	5	4	4	NUM
ftr-459	1134	6	,	,	PUNCT
ftr-459	1134	7	at	at	ADP
ftr-459	1134	8	304	304	NUM
ftr-459	1134	9	.	.	PUNCT
ftr-459	1135	1	[	[	X
ftr-459	1135	2	vol	vol	NOUN
ftr-459	1135	3	.	.	PUNCT
ftr-459	1135	4	3:2	3:2	NUM
ftr-459	1135	5	1996	1996	NUM
ftr-459	1135	6	]	]	PUNCT
ftr-459	1135	7	muffled	muffled	ADJ
ftr-459	1135	8	chevron	chevron	NOUN
ftr-459	1135	9	:	:	PUNCT
ftr-459	1135	10	judicial	judicial	ADJ
ftr-459	1135	11	review	review	NOUN
ftr-459	1135	12	of	of	ADP
ftr-459	1135	13	tar	tar	NOUN
ftr-459	1135	14	regulations	regulation	NOUN
ftr-459	1135	15	91	91	NUM
ftr-459	1135	16	the	the	DET
ftr-459	1135	17	statute	statute	NOUN
ftr-459	1135	18	.	.	PUNCT
ftr-459	1136	1	national	national	ADJ
ftr-459	1136	2	muffler	muffler	NOUN
ftr-459	1136	3	,	,	PUNCT
ftr-459	1136	4	however	however	ADV
ftr-459	1136	5	,	,	PUNCT
ftr-459	1136	6	serves	serve	VERB
ftr-459	1136	7	as	as	ADP
ftr-459	1136	8	a	a	DET
ftr-459	1136	9	reminder	reminder	NOUN
ftr-459	1136	10	that	that	SCONJ
ftr-459	1136	11	the	the	DET
ftr-459	1136	12	purpose	purpose	NOUN
ftr-459	1136	13	and	and	CCONJ
ftr-459	1136	14	origin	origin	NOUN
ftr-459	1136	15	of	of	ADP
ftr-459	1136	16	a	a	DET
ftr-459	1136	17	statute	statute	NOUN
ftr-459	1136	18	merit	merit	NOUN
ftr-459	1136	19	consideration	consideration	NOUN
ftr-459	1136	20	.	.	PUNCT
ftr-459	1137	1	examination	examination	NOUN
ftr-459	1137	2	of	of	ADP
ftr-459	1137	3	a	a	DET
ftr-459	1137	4	provision	provision	NOUN
ftr-459	1137	5	's	's	PART
ftr-459	1137	6	language	language	NOUN
ftr-459	1137	7	and	and	CCONJ
ftr-459	1137	8	the	the	DET
ftr-459	1137	9	place	place	NOUN
ftr-459	1137	10	of	of	ADP
ftr-459	1137	11	the	the	DET
ftr-459	1137	12	particular	particular	ADJ
ftr-459	1137	13	provision	provision	NOUN
ftr-459	1137	14	in	in	ADP
ftr-459	1137	15	the	the	DET
ftr-459	1137	16	overall	overall	ADJ
ftr-459	1137	17	statutory	statutory	ADJ
ftr-459	1137	18	scheme	scheme	NOUN
ftr-459	1137	19	,	,	PUNCT
ftr-459	1137	20	although	although	SCONJ
ftr-459	1137	21	important	important	ADJ
ftr-459	1137	22	,	,	PUNCT
ftr-459	1137	23	seldom	seldom	ADV
ftr-459	1137	24	ends	end	VERB
ftr-459	1137	25	analysis	analysis	NOUN
ftr-459	1137	26	.	.	PUNCT
ftr-459	1138	1	legislative	legislative	ADJ
ftr-459	1138	2	history	history	NOUN
ftr-459	1138	3	provides	provide	VERB
ftr-459	1138	4	context	context	NOUN
ftr-459	1138	5	that	that	SCONJ
ftr-459	1138	6	clarifies	clarify	VERB
ftr-459	1138	7	meaning	meaning	NOUN
ftr-459	1138	8	,	,	PUNCT
ftr-459	1138	9	and	and	CCONJ
ftr-459	1138	10	makes	make	VERB
ftr-459	1138	11	what	what	PRON
ftr-459	1138	12	seemed	seem	VERB
ftr-459	1138	13	plain	plain	ADJ
ftr-459	1138	14	at	at	ADP
ftr-459	1138	15	first	first	ADJ
ftr-459	1138	16	glance	glance	NOUN
ftr-459	1138	17	not	not	PART
ftr-459	1138	18	so	so	ADV
ftr-459	1138	19	plain	plain	ADJ
ftr-459	1138	20	at	at	ADV
ftr-459	1138	21	all	all	ADV
ftr-459	1138	22	.	.	PUNCT
ftr-459	1139	1	a	a	DET
ftr-459	1139	2	muffled	muffled	ADJ
ftr-459	1139	3	chevron	chevron	NOUN
ftr-459	1139	4	doctrine	doctrine	NOUN
ftr-459	1139	5	discourages	discourage	VERB
ftr-459	1139	6	courts	court	NOUN
ftr-459	1139	7	from	from	ADP
ftr-459	1139	8	worshiping	worship	VERB
ftr-459	1139	9	the	the	DET
ftr-459	1139	10	false	false	ADJ
ftr-459	1139	11	idol	idol	NOUN
ftr-459	1139	12	that	that	PRON
ftr-459	1139	13	finds	find	VERB
ftr-459	1139	14	meaning	mean	VERB
ftr-459	1139	15	plain	plain	ADJ
ftr-459	1139	16	from	from	ADP
ftr-459	1139	17	the	the	DET
ftr-459	1139	18	statutory	statutory	ADJ
ftr-459	1139	19	text	text	NOUN
ftr-459	1139	20	alone	alone	ADV
ftr-459	1139	21	.	.	PUNCT
ftr-459	1140	1	it	it	PRON
ftr-459	1140	2	restores	restore	VERB
ftr-459	1140	3	the	the	DET
ftr-459	1140	4	judiciary	judiciary	NOUN
ftr-459	1140	5	to	to	ADP
ftr-459	1140	6	its	its	PRON
ftr-459	1140	7	important	important	ADJ
ftr-459	1140	8	role	role	NOUN
ftr-459	1140	9	of	of	ADP
ftr-459	1140	10	protecting	protect	VERB
ftr-459	1140	11	against	against	ADP
ftr-459	1140	12	abuses	abuse	NOUN
ftr-459	1140	13	of	of	ADP
ftr-459	1140	14	power	power	NOUN
ftr-459	1140	15	by	by	ADP
ftr-459	1140	16	an	an	DET
ftr-459	1140	17	administrative	administrative	ADJ
ftr-459	1140	18	agency	agency	NOUN
ftr-459	1140	19	without	without	ADP
ftr-459	1140	20	encouraging	encourage	VERB
ftr-459	1140	21	the	the	DET
ftr-459	1140	22	judiciary	judiciary	NOUN
ftr-459	1140	23	to	to	PART
ftr-459	1140	24	displace	displace	VERB
ftr-459	1140	25	the	the	DET
ftr-459	1140	26	administrative	administrative	ADJ
ftr-459	1140	27	agency	agency	NOUN
ftr-459	1140	28	.	.	PUNCT