id	sid	tid	token	lemma	pos
ftr-470	1	1	florida	florida	PROPN
ftr-470	1	2	tax	tax	PROPN
ftr-470	1	3	review	review	NOUN
ftr-470	1	4	volume	volume	NOUN
ftr-470	1	5	3	3	NUM
ftr-470	1	6	1998	1998	NUM
ftr-470	1	7	number	number	NOUN
ftr-470	1	8	11	11	NUM
ftr-470	1	9	lifting	lift	VERB
ftr-470	1	10	the	the	DET
ftr-470	1	11	shroud	shroud	NOUN
ftr-470	1	12	obscuring	obscure	VERB
ftr-470	1	13	estate	estate	NOUN
ftr-470	1	14	of	of	ADP
ftr-470	1	15	hubert	hubert	PROPN
ftr-470	1	16	:	:	PUNCT
ftr-470	1	17	the	the	DET
ftr-470	1	18	logic	logic	NOUN
ftr-470	1	19	of	of	ADP
ftr-470	1	20	the	the	DET
ftr-470	1	21	income	income	NOUN
ftr-470	1	22	and	and	CCONJ
ftr-470	1	23	estate	estate	NOUN
ftr-470	1	24	tax	tax	NOUN
ftr-470	1	25	treatment	treatment	NOUN
ftr-470	1	26	of	of	ADP
ftr-470	1	27	estate	estate	NOUN
ftr-470	1	28	administration	administration	NOUN
ftr-470	1	29	expenses	expense	VERB
ftr-470	1	30	joseph	joseph	PROPN
ftr-470	1	31	m.	m.	PROPN
ftr-470	1	32	dodge	dodge	PROPN
ftr-470	1	33	*	*	PROPN
ftr-470	1	34	1	1	NUM
ftr-470	1	35	.	.	PUNCT
ftr-470	2	1	introduction	introduction	NOUN
ftr-470	2	2	................................	................................	PUNCT
ftr-470	3	1	648	648	NUM
ftr-470	3	2	a.	a.	NOUN
ftr-470	3	3	the	the	DET
ftr-470	3	4	statutory	statutory	ADJ
ftr-470	3	5	framework	framework	NOUN
ftr-470	3	6	....................	....................	PUNCT
ftr-470	4	1	648	648	NUM
ftr-470	4	2	b.	b.	NOUN
ftr-470	4	3	the	the	DET
ftr-470	4	4	opinions	opinion	NOUN
ftr-470	4	5	in	in	ADP
ftr-470	4	6	the	the	DET
ftr-470	4	7	supreme	supreme	PROPN
ftr-470	4	8	court	court	PROPN
ftr-470	4	9	.............	.............	PUNCT
ftr-470	5	1	653	653	NUM
ftr-470	5	2	c.	c.	NOUN
ftr-470	5	3	should	should	AUX
ftr-470	5	4	estate	estate	VERB
ftr-470	5	5	administration	administration	NOUN
ftr-470	5	6	expenses	expense	NOUN
ftr-470	5	7	be	be	VERB
ftr-470	5	8	deductible	deductible	ADJ
ftr-470	5	9	for	for	ADP
ftr-470	5	10	estate	estate	NOUN
ftr-470	5	11	tax	tax	NOUN
ftr-470	5	12	purposes	purpose	NOUN
ftr-470	5	13	?	?	PUNCT
ftr-470	6	1	............	............	PUNCT
ftr-470	7	1	659	659	NUM
ftr-470	7	2	d.	d.	NOUN
ftr-470	7	3	should	should	AUX
ftr-470	7	4	anticipated	anticipated	VERB
ftr-470	7	5	administration	administration	NOUN
ftr-470	7	6	expenses	expense	NOUN
ftr-470	7	7	reduce	reduce	VERB
ftr-470	7	8	the	the	DET
ftr-470	7	9	value	value	NOUN
ftr-470	7	10	of	of	ADP
ftr-470	7	11	the	the	DET
ftr-470	7	12	gross	gross	ADJ
ftr-470	7	13	estate	estate	NOUN
ftr-470	7	14	?	?	PUNCT
ftr-470	8	1	..........	..........	PUNCT
ftr-470	9	1	661	661	NUM
ftr-470	9	2	e.	e.	NOUN
ftr-470	9	3	is	be	AUX
ftr-470	9	4	the	the	DET
ftr-470	9	5	valuation	valuation	NOUN
ftr-470	9	6	of	of	ADP
ftr-470	9	7	marital	marital	ADJ
ftr-470	9	8	deduction	deduction	NOUN
ftr-470	9	9	bequests	bequest	NOUN
ftr-470	9	10	"	"	PUNCT
ftr-470	9	11	symmetrical	symmetrical	ADJ
ftr-470	9	12	"	"	PUNCT
ftr-470	9	13	with	with	ADP
ftr-470	9	14	valuation	valuation	NOUN
ftr-470	9	15	for	for	ADP
ftr-470	9	16	estate	estate	NOUN
ftr-470	9	17	-	-	PUNCT
ftr-470	9	18	inclusion	inclusion	NOUN
ftr-470	9	19	purposes	purpose	NOUN
ftr-470	9	20	?	?	PUNCT
ftr-470	9	21	..............................	..............................	PUNCT
ftr-470	10	1	663	663	NUM
ftr-470	10	2	f.	f.	PROPN
ftr-470	10	3	income	income	PROPN
ftr-470	10	4	tax	tax	NOUN
ftr-470	10	5	treatment	treatment	NOUN
ftr-470	10	6	of	of	ADP
ftr-470	10	7	estate	estate	NOUN
ftr-470	10	8	administration	administration	NOUN
ftr-470	10	9	expenses	expense	NOUN
ftr-470	10	10	........	........	PUNCT
ftr-470	10	11	......................	......................	PUNCT
ftr-470	11	1	669	669	NUM
ftr-470	11	2	g.	g.	NOUN
ftr-470	11	3	is	be	AUX
ftr-470	11	4	an	an	DET
ftr-470	11	5	estate	estate	NOUN
ftr-470	11	6	tax	tax	NOUN
ftr-470	11	7	deduction	deduction	NOUN
ftr-470	11	8	for	for	ADP
ftr-470	11	9	estate	estate	NOUN
ftr-470	11	10	administration	administration	NOUN
ftr-470	11	11	expenses	expense	VERB
ftr-470	11	12	a	a	DET
ftr-470	11	13	practical	practical	ADJ
ftr-470	11	14	necessity	necessity	NOUN
ftr-470	11	15	?	?	PUNCT
ftr-470	12	1	....	....	PUNCT
ftr-470	13	1	671	671	NUM
ftr-470	13	2	h.	h.	PROPN
ftr-470	13	3	administration	administration	NOUN
ftr-470	13	4	expenses	expense	NOUN
ftr-470	13	5	and	and	CCONJ
ftr-470	13	6	the	the	DET
ftr-470	13	7	charitable	charitable	ADJ
ftr-470	13	8	deduction	deduction	NOUN
ftr-470	13	9	...............................	...............................	PUNCT
ftr-470	13	10	672	672	NUM
ftr-470	13	11	i.	i.	NOUN
ftr-470	13	12	the	the	DET
ftr-470	13	13	next	next	ADJ
ftr-470	13	14	step	step	NOUN
ftr-470	13	15	............................	............................	PUNCT
ftr-470	13	16	675	675	NUM
ftr-470	13	17	*	*	PUNCT
ftr-470	13	18	joseph	joseph	PROPN
ftr-470	13	19	m.	m.	PROPN
ftr-470	13	20	dodge	dodge	PROPN
ftr-470	13	21	is	be	AUX
ftr-470	13	22	the	the	DET
ftr-470	13	23	william	william	PROPN
ftr-470	13	24	h.	h.	PROPN
ftr-470	13	25	francis	francis	PROPN
ftr-470	13	26	,	,	PUNCT
ftr-470	13	27	jr	jr	PROPN
ftr-470	13	28	.	.	PROPN
ftr-470	13	29	,	,	PUNCT
ftr-470	13	30	professor	professor	NOUN
ftr-470	13	31	of	of	ADP
ftr-470	13	32	law	law	NOUN
ftr-470	13	33	at	at	ADP
ftr-470	13	34	the	the	DET
ftr-470	13	35	university	university	PROPN
ftr-470	13	36	of	of	ADP
ftr-470	13	37	texas	texas	PROPN
ftr-470	13	38	school	school	PROPN
ftr-470	13	39	of	of	ADP
ftr-470	13	40	law	law	NOUN
ftr-470	13	41	.	.	PUNCT
ftr-470	14	1	professor	professor	NOUN
ftr-470	14	2	dodge	dodge	PROPN
ftr-470	14	3	has	have	VERB
ftr-470	14	4	a	a	DET
ftr-470	14	5	b.a	b.a	PROPN
ftr-470	14	6	.	.	PROPN
ftr-470	14	7	from	from	ADP
ftr-470	14	8	harvard	harvard	PROPN
ftr-470	14	9	(	(	PUNCT
ftr-470	14	10	1963	1963	NUM
ftr-470	14	11	)	)	PUNCT
ftr-470	14	12	.	.	PUNCT
ftr-470	15	1	an	an	DET
ftr-470	15	2	ll.b	ll.b	ADJ
ftr-470	15	3	.	.	PUNCT
ftr-470	16	1	from	from	ADP
ftr-470	16	2	harvard	harvard	PROPN
ftr-470	16	3	law	law	PROPN
ftr-470	16	4	school	school	NOUN
ftr-470	16	5	(	(	PUNCT
ftr-470	16	6	1967	1967	NUM
ftr-470	16	7	)	)	PUNCT
ftr-470	16	8	.	.	PUNCT
ftr-470	17	1	and	and	CCONJ
ftr-470	17	2	an	an	DET
ftr-470	17	3	ll.m	ll.m	NOUN
ftr-470	17	4	.	.	PUNCT
ftr-470	18	1	(	(	PUNCT
ftr-470	18	2	in	in	ADP
ftr-470	18	3	taxation	taxation	NOUN
ftr-470	18	4	)	)	PUNCT
ftr-470	18	5	from	from	ADP
ftr-470	18	6	new	new	PROPN
ftr-470	18	7	york	york	PROPN
ftr-470	18	8	university	university	PROPN
ftr-470	18	9	school	school	NOUN
ftr-470	18	10	of	of	ADP
ftr-470	18	11	law	law	NOUN
ftr-470	18	12	(	(	PUNCT
ftr-470	18	13	1973	1973	NUM
ftr-470	18	14	)	)	PUNCT
ftr-470	18	15	.	.	PUNCT
ftr-470	19	1	professor	professor	NOUN
ftr-470	19	2	dodge	dodge	PROPN
ftr-470	19	3	is	be	AUX
ftr-470	19	4	the	the	DET
ftr-470	19	5	author	author	NOUN
ftr-470	19	6	of	of	ADP
ftr-470	19	7	texts	text	NOUN
ftr-470	19	8	,	,	PUNCT
ftr-470	19	9	casebooks	casebook	NOUN
ftr-470	19	10	,	,	PUNCT
ftr-470	19	11	monographs	monograph	NOUN
ftr-470	19	12	,	,	PUNCT
ftr-470	19	13	and	and	CCONJ
ftr-470	19	14	articles	article	NOUN
ftr-470	19	15	on	on	ADP
ftr-470	19	16	taxation	taxation	NOUN
ftr-470	19	17	,	,	PUNCT
ftr-470	19	18	and	and	CCONJ
ftr-470	19	19	is	be	AUX
ftr-470	19	20	active	active	ADJ
ftr-470	19	21	in	in	ADP
ftr-470	19	22	professional	professional	ADJ
ftr-470	19	23	organizations	organization	NOUN
ftr-470	19	24	and	and	CCONJ
ftr-470	19	25	e	e	NOUN
ftr-470	19	26	-	-	NOUN
ftr-470	19	27	mail	mail	NOUN
ftr-470	19	28	bulletin	bulletin	NOUN
ftr-470	19	29	boards	board	NOUN
ftr-470	19	30	.	.	PUNCT
ftr-470	20	1	florida	florida	PROPN
ftr-470	20	2	tax	tax	PROPN
ftr-470	20	3	review	review	PROPN
ftr-470	20	4	i.	i.	NOUN
ftr-470	20	5	introduction	introduction	NOUN
ftr-470	20	6	in	in	ADP
ftr-470	20	7	commissioner	commissioner	PROPN
ftr-470	20	8	v.	v.	ADP
ftr-470	20	9	estate	estate	NOUN
ftr-470	20	10	of	of	ADP
ftr-470	20	11	hubert	hubert	PROPN
ftr-470	20	12	,	,	PUNCT
ftr-470	20	13	the	the	DET
ftr-470	20	14	supreme	supreme	PROPN
ftr-470	20	15	court	court	PROPN
ftr-470	20	16	upheld	uphold	VERB
ftr-470	20	17	a	a	DET
ftr-470	20	18	tax	tax	NOUN
ftr-470	20	19	court	court	NOUN
ftr-470	20	20	decision	decision	NOUN
ftr-470	20	21	that	that	SCONJ
ftr-470	20	22	$	$	SYM
ftr-470	20	23	1.5	1.5	NUM
ftr-470	20	24	million	million	NUM
ftr-470	20	25	of	of	ADP
ftr-470	20	26	estate	estate	NOUN
ftr-470	20	27	administration	administration	NOUN
ftr-470	20	28	expenses	expense	NOUN
ftr-470	20	29	charged	charge	VERB
ftr-470	20	30	against	against	ADP
ftr-470	20	31	the	the	DET
ftr-470	20	32	income	income	NOUN
ftr-470	20	33	of	of	ADP
ftr-470	20	34	a	a	DET
ftr-470	20	35	marital	marital	ADJ
ftr-470	20	36	deduction	deduction	NOUN
ftr-470	20	37	bequest	bequest	NOUN
ftr-470	20	38	did	do	AUX
ftr-470	20	39	not	not	PART
ftr-470	20	40	reduce	reduce	VERB
ftr-470	20	41	the	the	DET
ftr-470	20	42	marital	marital	ADJ
ftr-470	20	43	deduction	deduction	NOUN
ftr-470	20	44	for	for	ADP
ftr-470	20	45	estate	estate	NOUN
ftr-470	20	46	tax	tax	NOUN
ftr-470	20	47	purposes	purpose	NOUN
ftr-470	20	48	.	.	PUNCT
ftr-470	20	49	'	'	PUNCT
ftr-470	21	1	in	in	ADP
ftr-470	21	2	hubert	hubert	PROPN
ftr-470	21	3	,	,	PUNCT
ftr-470	21	4	the	the	DET
ftr-470	21	5	marital	marital	ADJ
ftr-470	21	6	deduction	deduction	NOUN
ftr-470	21	7	bequest	bequest	NOUN
ftr-470	21	8	was	be	AUX
ftr-470	21	9	a	a	DET
ftr-470	21	10	residuary	residuary	ADJ
ftr-470	21	11	bequest	bequest	NOUN
ftr-470	21	12	,	,	PUNCT
ftr-470	21	13	and	and	CCONJ
ftr-470	21	14	estate	estate	NOUN
ftr-470	21	15	administration	administration	NOUN
ftr-470	21	16	expenses	expense	NOUN
ftr-470	21	17	were	be	AUX
ftr-470	21	18	payable	payable	ADJ
ftr-470	21	19	out	out	ADP
ftr-470	21	20	of	of	ADP
ftr-470	21	21	the	the	DET
ftr-470	21	22	residue	residue	NOUN
ftr-470	21	23	,	,	PUNCT
ftr-470	21	24	but	but	CCONJ
ftr-470	21	25	the	the	DET
ftr-470	21	26	executors	executor	NOUN
ftr-470	21	27	had	have	VERB
ftr-470	21	28	discretion	discretion	NOUN
ftr-470	21	29	to	to	PART
ftr-470	21	30	allocate	allocate	VERB
ftr-470	21	31	such	such	ADJ
ftr-470	21	32	expenses	expense	NOUN
ftr-470	21	33	between	between	ADP
ftr-470	21	34	principal	principal	NOUN
ftr-470	21	35	and	and	CCONJ
ftr-470	21	36	income.2	income.2	ADJ
ftr-470	21	37	pursuant	pursuant	NOUN
ftr-470	21	38	to	to	ADP
ftr-470	21	39	what	what	PRON
ftr-470	21	40	is	be	AUX
ftr-470	21	41	known	know	VERB
ftr-470	21	42	as	as	ADP
ftr-470	21	43	the	the	DET
ftr-470	21	44	"	"	PUNCT
ftr-470	21	45	section	section	NOUN
ftr-470	21	46	642(g	642(g	PROPN
ftr-470	21	47	)	)	PUNCT
ftr-470	21	48	election	election	NOUN
ftr-470	21	49	,	,	PUNCT
ftr-470	21	50	"	"	PUNCT
ftr-470	21	51	the	the	DET
ftr-470	21	52	expenses	expense	NOUN
ftr-470	21	53	charged	charge	VERB
ftr-470	21	54	against	against	ADP
ftr-470	21	55	income	income	NOUN
ftr-470	21	56	were	be	AUX
ftr-470	21	57	deducted	deduct	VERB
ftr-470	21	58	for	for	ADP
ftr-470	21	59	purposes	purpose	NOUN
ftr-470	21	60	of	of	ADP
ftr-470	21	61	computing	compute	VERB
ftr-470	21	62	the	the	DET
ftr-470	21	63	taxable	taxable	ADJ
ftr-470	21	64	income	income	NOUN
ftr-470	21	65	of	of	ADP
ftr-470	21	66	the	the	DET
ftr-470	21	67	estate	estate	NOUN
ftr-470	21	68	as	as	ADP
ftr-470	21	69	a	a	DET
ftr-470	21	70	separate	separate	ADJ
ftr-470	21	71	taxpayer,3	taxpayer,3	NOUN
ftr-470	21	72	and	and	CCONJ
ftr-470	21	73	were	be	AUX
ftr-470	21	74	not	not	PART
ftr-470	21	75	deducted	deduct	VERB
ftr-470	21	76	for	for	ADP
ftr-470	21	77	estate	estate	NOUN
ftr-470	21	78	tax	tax	NOUN
ftr-470	22	1	purposes.4	purposes.4	NOUN
ftr-470	22	2	this	this	DET
ftr-470	22	3	comment	comment	NOUN
ftr-470	22	4	both	both	PRON
ftr-470	22	5	critiques	critique	VERB
ftr-470	22	6	hubert	hubert	NOUN
ftr-470	22	7	on	on	ADP
ftr-470	22	8	a	a	DET
ftr-470	22	9	doctrinal	doctrinal	ADJ
ftr-470	22	10	basis	basis	NOUN
ftr-470	22	11	and	and	CCONJ
ftr-470	22	12	explores	explore	NOUN
ftr-470	22	13	what	what	PRON
ftr-470	22	14	should	should	AUX
ftr-470	22	15	be	be	AUX
ftr-470	22	16	the	the	DET
ftr-470	22	17	proper	proper	ADJ
ftr-470	22	18	income	income	NOUN
ftr-470	22	19	and	and	CCONJ
ftr-470	22	20	estate	estate	NOUN
ftr-470	22	21	tax	tax	NOUN
ftr-470	22	22	consequences	consequence	NOUN
ftr-470	22	23	of	of	ADP
ftr-470	22	24	estate	estate	NOUN
ftr-470	22	25	administration	administration	NOUN
ftr-470	22	26	expenses	expense	NOUN
ftr-470	22	27	.	.	PUNCT
ftr-470	23	1	5	5	NUM
ftr-470	23	2	a.	a.	NOUN
ftr-470	23	3	the	the	DET
ftr-470	23	4	statutory	statutory	ADJ
ftr-470	23	5	framework	framework	NOUN
ftr-470	23	6	property	property	NOUN
ftr-470	23	7	is	be	AUX
ftr-470	23	8	included	include	VERB
ftr-470	23	9	in	in	ADP
ftr-470	23	10	the	the	DET
ftr-470	23	11	gross	gross	ADJ
ftr-470	23	12	estate	estate	NOUN
ftr-470	23	13	at	at	ADP
ftr-470	23	14	its	its	PRON
ftr-470	23	15	fair	fair	ADJ
ftr-470	23	16	market	market	NOUN
ftr-470	23	17	value	value	NOUN
ftr-470	23	18	at	at	ADP
ftr-470	23	19	the	the	DET
ftr-470	23	20	date	date	NOUN
ftr-470	23	21	of	of	ADP
ftr-470	23	22	death.6	death.6	NOUN
ftr-470	23	23	in	in	ADP
ftr-470	23	24	arriving	arrive	VERB
ftr-470	23	25	at	at	ADP
ftr-470	23	26	the	the	DET
ftr-470	23	27	taxable	taxable	ADJ
ftr-470	23	28	estate	estate	NOUN
ftr-470	23	29	,	,	PUNCT
ftr-470	23	30	a	a	DET
ftr-470	23	31	deduction	deduction	NOUN
ftr-470	23	32	is	be	AUX
ftr-470	23	33	allowed	allow	VERB
ftr-470	23	34	under	under	ADP
ftr-470	23	35	section	section	NOUN
ftr-470	23	36	2053	2053	NUM
ftr-470	23	37	for	for	ADP
ftr-470	23	38	debts	debt	NOUN
ftr-470	23	39	and	and	CCONJ
ftr-470	23	40	claims	claim	NOUN
ftr-470	23	41	against	against	ADP
ftr-470	23	42	the	the	DET
ftr-470	23	43	decedent	decedent	NOUN
ftr-470	23	44	arising	arise	VERB
ftr-470	23	45	before	before	ADP
ftr-470	23	46	death7	death7	NOUN
ftr-470	23	47	and	and	CCONJ
ftr-470	23	48	for	for	ADP
ftr-470	23	49	estate	estate	NOUN
ftr-470	23	50	administration	administration	NOUN
ftr-470	23	51	expenses	expense	NOUN
ftr-470	23	52	,	,	PUNCT
ftr-470	23	53	the	the	DET
ftr-470	23	54	most	most	ADV
ftr-470	23	55	important	important	ADJ
ftr-470	23	56	of	of	ADP
ftr-470	23	57	which	which	PRON
ftr-470	23	58	are	be	AUX
ftr-470	23	59	fees	fee	NOUN
ftr-470	23	60	for	for	ADP
ftr-470	23	61	services	service	NOUN
ftr-470	23	62	provided	provide	VERB
ftr-470	23	63	by	by	ADP
ftr-470	23	64	the	the	DET
ftr-470	23	65	estate	estate	NOUN
ftr-470	23	66	personal	personal	ADJ
ftr-470	23	67	representative	representative	NOUN
ftr-470	23	68	,	,	PUNCT
ftr-470	23	69	attorneys	attorney	NOUN
ftr-470	24	1	1	1	NUM
ftr-470	24	2	.	.	X
ftr-470	24	3	520	520	NUM
ftr-470	24	4	u.s	u.s	PROPN
ftr-470	24	5	.	.	PROPN
ftr-470	24	6	-	-	PUNCT
ftr-470	24	7	,	,	PUNCT
ftr-470	24	8	117	117	NUM
ftr-470	24	9	s.	s.	PROPN
ftr-470	24	10	ct	ct	PROPN
ftr-470	24	11	.	.	PROPN
ftr-470	24	12	1124	1124	NUM
ftr-470	24	13	(	(	PUNCT
ftr-470	24	14	1997	1997	NUM
ftr-470	24	15	)	)	PUNCT
ftr-470	24	16	,	,	PUNCT
ftr-470	24	17	aff'g	aff'g	VERB
ftr-470	24	18	63	63	NUM
ftr-470	24	19	f.3d	f.3d	NUM
ftr-470	24	20	1083	1083	NUM
ftr-470	24	21	(	(	PUNCT
ftr-470	24	22	11th	11th	ADJ
ftr-470	24	23	cir	cir	NOUN
ftr-470	24	24	.	.	PROPN
ftr-470	24	25	1995	1995	NUM
ftr-470	24	26	)	)	PUNCT
ftr-470	24	27	(	(	PUNCT
ftr-470	24	28	2	2	NUM
ftr-470	24	29	-	-	SYM
ftr-470	24	30	1	1	NUM
ftr-470	24	31	decision	decision	NOUN
ftr-470	24	32	)	)	PUNCT
ftr-470	24	33	,	,	PUNCT
ftr-470	24	34	aff'g	aff'g	VERB
ftr-470	24	35	101	101	NUM
ftr-470	24	36	t.c	t.c	PROPN
ftr-470	24	37	.	.	PROPN
ftr-470	24	38	314	314	NUM
ftr-470	24	39	(	(	PUNCT
ftr-470	24	40	1993	1993	NUM
ftr-470	24	41	)	)	PUNCT
ftr-470	24	42	(	(	PUNCT
ftr-470	24	43	reviewed	review	VERB
ftr-470	24	44	)	)	PUNCT
ftr-470	24	45	(	(	PUNCT
ftr-470	24	46	2	2	NUM
ftr-470	24	47	dissents	dissent	NOUN
ftr-470	24	48	on	on	ADP
ftr-470	24	49	this	this	DET
ftr-470	24	50	issue	issue	NOUN
ftr-470	24	51	)	)	PUNCT
ftr-470	24	52	.	.	PUNCT
ftr-470	25	1	2	2	X
ftr-470	25	2	.	.	X
ftr-470	25	3	hubert	hubert	PROPN
ftr-470	25	4	,	,	PUNCT
ftr-470	25	5	117	117	NUM
ftr-470	25	6	s.	s.	PROPN
ftr-470	25	7	ct	ct	PROPN
ftr-470	25	8	.	.	PUNCT
ftr-470	26	1	at	at	ADP
ftr-470	26	2	1128	1128	NUM
ftr-470	26	3	.	.	PUNCT
ftr-470	27	1	3	3	X
ftr-470	27	2	.	.	X
ftr-470	27	3	see	see	VERB
ftr-470	27	4	estate	estate	NOUN
ftr-470	27	5	of	of	ADP
ftr-470	27	6	hubert	hubert	PROPN
ftr-470	27	7	v.	v.	PROPN
ftr-470	27	8	commissioner	commissioner	PROPN
ftr-470	27	9	,	,	PUNCT
ftr-470	27	10	101	101	NUM
ftr-470	27	11	t.c	t.c	PROPN
ftr-470	27	12	.	.	PROPN
ftr-470	27	13	314	314	NUM
ftr-470	27	14	,	,	PUNCT
ftr-470	27	15	348	348	NUM
ftr-470	27	16	(	(	PUNCT
ftr-470	27	17	1993	1993	NUM
ftr-470	27	18	)	)	PUNCT
ftr-470	27	19	(	(	PUNCT
ftr-470	27	20	beghe	beghe	NOUN
ftr-470	27	21	,	,	PUNCT
ftr-470	27	22	j.	j.	PROPN
ftr-470	27	23	,	,	PUNCT
ftr-470	27	24	dissenting	dissent	VERB
ftr-470	27	25	)	)	PUNCT
ftr-470	27	26	.	.	PUNCT
ftr-470	28	1	the	the	DET
ftr-470	28	2	estate	estate	NOUN
ftr-470	28	3	is	be	AUX
ftr-470	28	4	a	a	DET
ftr-470	28	5	separate	separate	ADJ
ftr-470	28	6	taxpayer	taxpayer	NOUN
ftr-470	28	7	for	for	ADP
ftr-470	28	8	income	income	NOUN
ftr-470	28	9	tax	tax	NOUN
ftr-470	28	10	purposes	purpose	NOUN
ftr-470	28	11	that	that	PRON
ftr-470	28	12	computes	compute	VERB
ftr-470	28	13	net	net	ADJ
ftr-470	28	14	income	income	NOUN
ftr-470	28	15	in	in	ADP
ftr-470	28	16	essentially	essentially	ADV
ftr-470	28	17	the	the	DET
ftr-470	28	18	same	same	ADJ
ftr-470	28	19	manner	manner	NOUN
ftr-470	28	20	as	as	ADP
ftr-470	28	21	an	an	DET
ftr-470	28	22	individual	individual	NOUN
ftr-470	28	23	,	,	PUNCT
ftr-470	28	24	except	except	SCONJ
ftr-470	28	25	as	as	ADP
ftr-470	28	26	otherwise	otherwise	ADV
ftr-470	28	27	provided	provide	VERB
ftr-470	28	28	in	in	ADP
ftr-470	28	29	subchapter	subchapter	NOUN
ftr-470	28	30	j	j	PROPN
ftr-470	28	31	of	of	ADP
ftr-470	28	32	the	the	DET
ftr-470	28	33	code	code	NOUN
ftr-470	28	34	.	.	PUNCT
ftr-470	29	1	see	see	VERB
ftr-470	29	2	irc	irc	PROPN
ftr-470	29	3	§	§	PROPN
ftr-470	29	4	641(b	641(b	PROPN
ftr-470	29	5	)	)	PUNCT
ftr-470	29	6	.	.	PUNCT
ftr-470	30	1	income	income	NOUN
ftr-470	30	2	tax	tax	NOUN
ftr-470	30	3	deductions	deduction	NOUN
ftr-470	30	4	for	for	ADP
ftr-470	30	5	administration	administration	NOUN
ftr-470	30	6	expenses	expense	NOUN
ftr-470	30	7	are	be	AUX
ftr-470	30	8	allowed	allow	VERB
ftr-470	30	9	under	under	ADP
ftr-470	30	10	irc	irc	PROPN
ftr-470	30	11	§	§	PROPN
ftr-470	30	12	212(1	212(1	NUM
ftr-470	30	13	)	)	PUNCT
ftr-470	30	14	,	,	PUNCT
ftr-470	30	15	(	(	PUNCT
ftr-470	30	16	2	2	NUM
ftr-470	30	17	)	)	PUNCT
ftr-470	30	18	,	,	PUNCT
ftr-470	30	19	dealing	deal	VERB
ftr-470	30	20	with	with	ADP
ftr-470	30	21	expenses	expense	NOUN
ftr-470	30	22	relating	relate	VERB
ftr-470	30	23	to	to	ADP
ftr-470	30	24	the	the	DET
ftr-470	30	25	production	production	NOUN
ftr-470	30	26	of	of	ADP
ftr-470	30	27	income	income	NOUN
ftr-470	30	28	and	and	CCONJ
ftr-470	30	29	income	income	NOUN
ftr-470	30	30	-	-	PUNCT
ftr-470	30	31	producing	produce	VERB
ftr-470	30	32	property	property	NOUN
ftr-470	30	33	.	.	PUNCT
ftr-470	31	1	4	4	X
ftr-470	31	2	.	.	X
ftr-470	31	3	the	the	DET
ftr-470	31	4	estate	estate	NOUN
ftr-470	31	5	tax	tax	NOUN
ftr-470	31	6	deduction	deduction	NOUN
ftr-470	31	7	for	for	ADP
ftr-470	31	8	estate	estate	NOUN
ftr-470	31	9	administration	administration	NOUN
ftr-470	31	10	expenses	expense	NOUN
ftr-470	31	11	is	be	AUX
ftr-470	31	12	found	find	VERB
ftr-470	31	13	in	in	ADP
ftr-470	31	14	irc	irc	PROPN
ftr-470	31	15	§	§	NOUN
ftr-470	31	16	2053(a)(2	2053(a)(2	NOUN
ftr-470	31	17	)	)	PUNCT
ftr-470	31	18	.	.	PUNCT
ftr-470	32	1	5	5	X
ftr-470	32	2	.	.	X
ftr-470	32	3	some	some	PRON
ftr-470	32	4	of	of	ADP
ftr-470	32	5	the	the	DET
ftr-470	32	6	post	post	ADJ
ftr-470	32	7	-	-	ADJ
ftr-470	32	8	hubert	hubert	ADJ
ftr-470	32	9	drafting	drafting	NOUN
ftr-470	32	10	and	and	CCONJ
ftr-470	32	11	expense	expense	NOUN
ftr-470	32	12	allocation	allocation	NOUN
ftr-470	32	13	options	option	NOUN
ftr-470	32	14	are	be	AUX
ftr-470	32	15	explored	explore	VERB
ftr-470	32	16	in	in	ADP
ftr-470	32	17	scott	scott	PROPN
ftr-470	32	18	h.	h.	PROPN
ftr-470	32	19	malin	malin	PROPN
ftr-470	32	20	&	&	CCONJ
ftr-470	32	21	bennett	bennett	PROPN
ftr-470	32	22	s.	s.	PROPN
ftr-470	32	23	keller	keller	PROPN
ftr-470	32	24	,	,	PUNCT
ftr-470	32	25	planning	plan	VERB
ftr-470	32	26	for	for	ADP
ftr-470	32	27	the	the	DET
ftr-470	32	28	allocation	allocation	NOUN
ftr-470	32	29	of	of	ADP
ftr-470	32	30	administration	administration	NOUN
ftr-470	32	31	expenses	expense	NOUN
ftr-470	32	32	to	to	PART
ftr-470	32	33	income	income	VERB
ftr-470	32	34	under	under	ADP
ftr-470	32	35	hubert	hubert	PROPN
ftr-470	32	36	,	,	PUNCT
ftr-470	32	37	84	84	NUM
ftr-470	32	38	j.	j.	PROPN
ftr-470	32	39	tax'n	tax'n	ADP
ftr-470	32	40	213	213	NUM
ftr-470	32	41	(	(	PUNCT
ftr-470	32	42	1997	1997	NUM
ftr-470	32	43	)	)	PUNCT
ftr-470	32	44	.	.	PUNCT
ftr-470	33	1	6	6	X
ftr-470	33	2	.	.	X
ftr-470	33	3	see	see	VERB
ftr-470	33	4	irc	irc	PROPN
ftr-470	33	5	§	§	PROPN
ftr-470	33	6	203	203	NUM
ftr-470	33	7	1(a	1(a	NUM
ftr-470	33	8	)	)	PUNCT
ftr-470	33	9	.	.	PUNCT
ftr-470	34	1	the	the	DET
ftr-470	34	2	gross	gross	ADJ
ftr-470	34	3	estate	estate	NOUN
ftr-470	34	4	can	can	AUX
ftr-470	34	5	,	,	PUNCT
ftr-470	34	6	at	at	ADP
ftr-470	34	7	the	the	DET
ftr-470	34	8	executor	executor	NOUN
ftr-470	34	9	's	's	PART
ftr-470	34	10	election	election	NOUN
ftr-470	34	11	,	,	PUNCT
ftr-470	34	12	be	be	AUX
ftr-470	34	13	valued	value	VERB
ftr-470	34	14	on	on	ADP
ftr-470	34	15	the	the	DET
ftr-470	34	16	alternate	alternate	ADJ
ftr-470	34	17	valuation	valuation	NOUN
ftr-470	34	18	date	date	NOUN
ftr-470	34	19	(	(	PUNCT
ftr-470	34	20	subsequent	subsequent	ADJ
ftr-470	34	21	to	to	ADP
ftr-470	34	22	the	the	DET
ftr-470	34	23	decedent	decedent	NOUN
ftr-470	34	24	's	's	PART
ftr-470	34	25	death	death	NOUN
ftr-470	34	26	)	)	PUNCT
ftr-470	34	27	as	as	SCONJ
ftr-470	34	28	prescribed	prescribe	VERB
ftr-470	34	29	by	by	ADP
ftr-470	34	30	irc	irc	PROPN
ftr-470	34	31	§	§	PROPN
ftr-470	34	32	2032	2032	NUM
ftr-470	34	33	.	.	PUNCT
ftr-470	35	1	7	7	X
ftr-470	35	2	.	.	X
ftr-470	35	3	see	see	VERB
ftr-470	35	4	irc	irc	ADV
ftr-470	35	5	§	§	PROPN
ftr-470	35	6	2053(a)(3	2053(a)(3	NOUN
ftr-470	35	7	)	)	PUNCT
ftr-470	35	8	(	(	PUNCT
ftr-470	35	9	providing	provide	VERB
ftr-470	35	10	for	for	ADP
ftr-470	35	11	deduction	deduction	NOUN
ftr-470	35	12	"	"	PUNCT
ftr-470	35	13	for	for	ADP
ftr-470	35	14	claims	claim	NOUN
ftr-470	35	15	against	against	ADP
ftr-470	35	16	the	the	DET
ftr-470	35	17	estate	estate	NOUN
ftr-470	35	18	.	.	PUNCT
ftr-470	35	19	"	"	PUNCT
ftr-470	35	20	)	)	PUNCT
ftr-470	35	21	;	;	PUNCT
ftr-470	35	22	regs	reg	NOUN
ftr-470	35	23	.	.	PUNCT
ftr-470	36	1	§	§	PROPN
ftr-470	36	2	20.2053	20.2053	NUM
ftr-470	36	3	-	-	SYM
ftr-470	36	4	4	4	NUM
ftr-470	36	5	(	(	PUNCT
ftr-470	36	6	specifying	specify	VERB
ftr-470	36	7	that	that	SCONJ
ftr-470	36	8	claims	claim	NOUN
ftr-470	36	9	may	may	AUX
ftr-470	36	10	be	be	AUX
ftr-470	36	11	deducted	deduct	VERB
ftr-470	36	12	only	only	ADV
ftr-470	36	13	if	if	SCONJ
ftr-470	36	14	"	"	PUNCT
ftr-470	36	15	existing	exist	VERB
ftr-470	36	16	at	at	ADP
ftr-470	36	17	the	the	DET
ftr-470	36	18	time	time	NOUN
ftr-470	36	19	of	of	ADP
ftr-470	36	20	"	"	PUNCT
ftr-470	36	21	the	the	DET
ftr-470	36	22	decedent	decedent	NOUN
ftr-470	36	23	's	's	PART
ftr-470	36	24	death	death	NOUN
ftr-470	36	25	)	)	PUNCT
ftr-470	36	26	.	.	PUNCT
ftr-470	37	1	[	[	X
ftr-470	37	2	vol	vol	NOUN
ftr-470	37	3	3:11	3:11	NUM
ftr-470	37	4	lifting	lifting	NOUN
ftr-470	37	5	ite	ite	NOUN
ftr-470	37	6	shroud	shroud	NOUN
ftr-470	37	7	obscuring	obscure	VERB
ftr-470	37	8	estaie	estaie	NOUN
ftr-470	37	9	of	of	ADP
ftr-470	37	10	hubert	hubert	PROPN
ftr-470	37	11	representing	represent	VERB
ftr-470	37	12	the	the	DET
ftr-470	37	13	estate	estate	NOUN
ftr-470	37	14	,	,	PUNCT
ftr-470	37	15	and	and	CCONJ
ftr-470	37	16	other	other	ADJ
ftr-470	37	17	professional	professional	ADJ
ftr-470	37	18	service	service	NOUN
ftr-470	37	19	providers	provider	NOUN
ftr-470	37	20	such	such	ADJ
ftr-470	37	21	as	as	ADP
ftr-470	37	22	appraisers	appraiser	NOUN
ftr-470	37	23	,	,	PUNCT
ftr-470	37	24	and	and	CCONJ
ftr-470	37	25	court	court	NOUN
ftr-470	37	26	costs.8	costs.8	PROPN
ftr-470	37	27	section	section	NOUN
ftr-470	37	28	2056(a	2056(a	NUM
ftr-470	37	29	)	)	PUNCT
ftr-470	37	30	allows	allow	VERB
ftr-470	37	31	a	a	DET
ftr-470	37	32	marital	marital	ADJ
ftr-470	37	33	deduction	deduction	NOUN
ftr-470	37	34	for	for	ADP
ftr-470	37	35	the	the	DET
ftr-470	37	36	"	"	PUNCT
ftr-470	37	37	value	value	NOUN
ftr-470	37	38	of	of	ADP
ftr-470	37	39	any	any	DET
ftr-470	37	40	interest	interest	NOUN
ftr-470	37	41	in	in	ADP
ftr-470	37	42	property	property	NOUN
ftr-470	37	43	which	which	PRON
ftr-470	37	44	passes	pass	VERB
ftr-470	37	45	.	.	PUNCT
ftr-470	37	46	.	.	PUNCT
ftr-470	38	1	.	.	PUNCT
ftr-470	39	1	from	from	ADP
ftr-470	39	2	the	the	DET
ftr-470	39	3	decedent	decedent	NOUN
ftr-470	39	4	to	to	ADP
ftr-470	39	5	the	the	DET
ftr-470	39	6	surviving	surviving	NOUN
ftr-470	39	7	spouse	spouse	NOUN
ftr-470	39	8	....	....	PUNCT
ftr-470	39	9	.	.	PUNCT
ftr-470	39	10	"	"	PUNCT
ftr-470	40	1	this	this	DET
ftr-470	40	2	rule	rule	NOUN
ftr-470	40	3	means	mean	VERB
ftr-470	40	4	that	that	SCONJ
ftr-470	40	5	a	a	DET
ftr-470	40	6	deduction	deduction	NOUN
ftr-470	40	7	is	be	AUX
ftr-470	40	8	allowed	allow	VERB
ftr-470	40	9	only	only	ADV
ftr-470	40	10	for	for	ADP
ftr-470	40	11	interests	interest	NOUN
ftr-470	40	12	that	that	SCONJ
ftr-470	40	13	the	the	DET
ftr-470	40	14	spouse	spouse	NOUN
ftr-470	40	15	actually	actually	ADV
ftr-470	40	16	receives	receive	VERB
ftr-470	40	17	,	,	PUNCT
ftr-470	40	18	not	not	PART
ftr-470	40	19	for	for	ADP
ftr-470	40	20	interests	interest	NOUN
ftr-470	40	21	that	that	SCONJ
ftr-470	40	22	she	she	PRON
ftr-470	40	23	might	might	AUX
ftr-470	40	24	have	have	AUX
ftr-470	40	25	received	receive	VERB
ftr-470	40	26	(	(	PUNCT
ftr-470	40	27	but	but	CCONJ
ftr-470	40	28	did	do	AUX
ftr-470	40	29	n't	not	PART
ftr-470	40	30	receive	receive	VERB
ftr-470	40	31	)	)	PUNCT
ftr-470	40	32	.	.	PUNCT
ftr-470	41	1	the	the	DET
ftr-470	41	2	"	"	PUNCT
ftr-470	41	3	passing	pass	VERB
ftr-470	41	4	"	"	PUNCT
ftr-470	41	5	requirement	requirement	NOUN
ftr-470	41	6	is	be	AUX
ftr-470	41	7	easily	easily	ADV
ftr-470	41	8	confused	confuse	VERB
ftr-470	41	9	with	with	ADP
ftr-470	41	10	the	the	DET
ftr-470	41	11	"	"	PUNCT
ftr-470	41	12	terminable	terminable	ADJ
ftr-470	41	13	interest	interest	NOUN
ftr-470	41	14	rule	rule	NOUN
ftr-470	41	15	"	"	PUNCT
ftr-470	41	16	of	of	ADP
ftr-470	41	17	section	section	NOUN
ftr-470	41	18	2056(b)(i	2056(b)(i	NUM
ftr-470	41	19	)	)	PUNCT
ftr-470	41	20	,	,	PUNCT
ftr-470	41	21	which	which	PRON
ftr-470	41	22	disallows	disallow	VERB
ftr-470	41	23	the	the	DET
ftr-470	41	24	marital	marital	ADJ
ftr-470	41	25	deduction	deduction	NOUN
ftr-470	41	26	where	where	SCONJ
ftr-470	41	27	the	the	DET
ftr-470	41	28	spouse	spouse	NOUN
ftr-470	41	29	actually	actually	ADV
ftr-470	41	30	receives	receive	VERB
ftr-470	41	31	interests	interest	NOUN
ftr-470	41	32	that	that	PRON
ftr-470	41	33	might	might	AUX
ftr-470	41	34	have	have	AUX
ftr-470	41	35	been	be	AUX
ftr-470	41	36	cut	cut	VERB
ftr-470	41	37	off	off	ADP
ftr-470	41	38	by	by	ADP
ftr-470	41	39	conditions	condition	NOUN
ftr-470	41	40	precedent	precedent	NOUN
ftr-470	41	41	or	or	CCONJ
ftr-470	41	42	subsequent.9	subsequent.9	PROPN
ftr-470	41	43	nevertheless	nevertheless	ADV
ftr-470	41	44	,	,	PUNCT
ftr-470	41	45	both	both	CCONJ
ftr-470	41	46	the	the	DET
ftr-470	41	47	passing	passing	ADJ
ftr-470	41	48	requirement	requirement	NOUN
ftr-470	41	49	and	and	CCONJ
ftr-470	41	50	the	the	DET
ftr-470	41	51	terminable	terminable	ADJ
ftr-470	41	52	interest	interest	NOUN
ftr-470	41	53	rule	rule	NOUN
ftr-470	41	54	have	have	VERB
ftr-470	41	55	a	a	DET
ftr-470	41	56	common	common	ADJ
ftr-470	41	57	purpose	purpose	NOUN
ftr-470	41	58	,	,	PUNCT
ftr-470	41	59	which	which	PRON
ftr-470	41	60	is	be	AUX
ftr-470	41	61	to	to	PART
ftr-470	41	62	preclude	preclude	VERB
ftr-470	41	63	a	a	DET
ftr-470	41	64	deduction	deduction	NOUN
ftr-470	41	65	being	be	AUX
ftr-470	41	66	taken	take	VERB
ftr-470	41	67	,	,	PUNCT
ftr-470	41	68	as	as	ADP
ftr-470	41	69	of	of	ADP
ftr-470	41	70	the	the	DET
ftr-470	41	71	decedent	decedent	NOUN
ftr-470	41	72	's	's	PART
ftr-470	41	73	death	death	NOUN
ftr-470	41	74	,	,	PUNCT
ftr-470	41	75	for	for	ADP
ftr-470	41	76	interests	interest	NOUN
ftr-470	41	77	that	that	PRON
ftr-470	41	78	will	will	AUX
ftr-470	41	79	not	not	PART
ftr-470	41	80	,	,	PUNCT
ftr-470	41	81	or	or	CCONJ
ftr-470	41	82	might	might	AUX
ftr-470	41	83	not	not	PART
ftr-470	41	84	,	,	PUNCT
ftr-470	41	85	appear	appear	VERB
ftr-470	41	86	in	in	ADP
ftr-470	41	87	the	the	DET
ftr-470	41	88	surviving	surviving	NOUN
ftr-470	41	89	spouse	spouse	NOUN
ftr-470	41	90	's	's	PART
ftr-470	41	91	transfer	transfer	NOUN
ftr-470	41	92	tax	tax	NOUN
ftr-470	41	93	base	base	NOUN
ftr-470	41	94	.	.	PUNCT
ftr-470	42	1	the	the	DET
ftr-470	42	2	terminable	terminable	ADJ
ftr-470	42	3	interest	interest	NOUN
ftr-470	42	4	rule	rule	NOUN
ftr-470	42	5	tends	tend	VERB
ftr-470	42	6	to	to	PART
ftr-470	42	7	operate	operate	VERB
ftr-470	42	8	on	on	ADP
ftr-470	42	9	an	an	DET
ftr-470	42	10	all	all	ADV
ftr-470	42	11	-	-	PUNCT
ftr-470	42	12	or	or	CCONJ
ftr-470	42	13	-	-	PUNCT
ftr-470	42	14	nothing	nothing	PRON
ftr-470	42	15	basis	basis	NOUN
ftr-470	42	16	,	,	PUNCT
ftr-470	42	17	whereas	whereas	SCONJ
ftr-470	42	18	the	the	DET
ftr-470	42	19	passing	pass	VERB
ftr-470	42	20	requirement	requirement	NOUN
ftr-470	42	21	can	can	AUX
ftr-470	42	22	operate	operate	VERB
ftr-470	42	23	to	to	PART
ftr-470	42	24	disallow	disallow	VERB
ftr-470	42	25	a	a	DET
ftr-470	42	26	transfer	transfer	NOUN
ftr-470	42	27	in	in	ADP
ftr-470	42	28	whole	whole	ADJ
ftr-470	42	29	or	or	CCONJ
ftr-470	42	30	in	in	ADP
ftr-470	42	31	part	part	NOUN
ftr-470	42	32	.	.	PUNCT
ftr-470	43	1	'0	'0	X
ftr-470	43	2	under	under	ADP
ftr-470	43	3	section	section	NOUN
ftr-470	43	4	2056(b)(5	2056(b)(5	NUM
ftr-470	43	5	)	)	PUNCT
ftr-470	43	6	and	and	CCONJ
ftr-470	43	7	(	(	PUNCT
ftr-470	43	8	b)(7	b)(7	PROPN
ftr-470	43	9	)	)	PUNCT
ftr-470	43	10	,	,	PUNCT
ftr-470	43	11	a	a	DET
ftr-470	43	12	marital	marital	ADJ
ftr-470	43	13	deduction	deduction	NOUN
ftr-470	43	14	is	be	AUX
ftr-470	43	15	allowed	allow	VERB
ftr-470	43	16	for	for	ADP
ftr-470	43	17	the	the	DET
ftr-470	43	18	entire	entire	ADJ
ftr-470	43	19	value	value	NOUN
ftr-470	43	20	of	of	ADP
ftr-470	43	21	trusts	trust	NOUN
ftr-470	43	22	in	in	ADP
ftr-470	43	23	which	which	PRON
ftr-470	43	24	the	the	DET
ftr-470	43	25	surviving	surviving	NOUN
ftr-470	43	26	spouse	spouse	NOUN
ftr-470	43	27	has	have	VERB
ftr-470	43	28	,	,	PUNCT
ftr-470	43	29	inter	inter	PROPN
ftr-470	43	30	alia	alia	NOUN
ftr-470	43	31	,	,	PUNCT
ftr-470	43	32	an	an	DET
ftr-470	43	33	income	income	NOUN
ftr-470	43	34	-	-	PUNCT
ftr-470	43	35	only	only	ADV
ftr-470	43	36	interest	interest	NOUN
ftr-470	43	37	for	for	ADP
ftr-470	43	38	life	life	NOUN
ftr-470	43	39	.	.	PUNCT
ftr-470	43	40	"	"	PUNCT
ftr-470	44	1	the	the	DET
ftr-470	44	2	marital	marital	ADJ
ftr-470	44	3	deduction	deduction	NOUN
ftr-470	44	4	trusts	trust	NOUN
ftr-470	44	5	in	in	ADP
ftr-470	44	6	hubert	hubert	PROPN
ftr-470	44	7	fell	fall	VERB
ftr-470	44	8	under	under	ADP
ftr-470	44	9	these	these	DET
ftr-470	44	10	provisions	provision	NOUN
ftr-470	44	11	.	.	PUNCT
ftr-470	45	1	the	the	DET
ftr-470	45	2	regulations	regulation	NOUN
ftr-470	45	3	state	state	VERB
ftr-470	45	4	that	that	SCONJ
ftr-470	45	5	an	an	DET
ftr-470	45	6	income	income	NOUN
ftr-470	45	7	interest	interest	NOUN
ftr-470	45	8	will	will	AUX
ftr-470	45	9	not	not	PART
ftr-470	45	10	satisfy	satisfy	VERB
ftr-470	45	11	the	the	DET
ftr-470	45	12	qualification	qualification	NOUN
ftr-470	45	13	rules	rule	NOUN
ftr-470	45	14	if	if	SCONJ
ftr-470	45	15	the	the	DET
ftr-470	45	16	income	income	NOUN
ftr-470	45	17	interest	interest	NOUN
ftr-470	45	18	is	be	AUX
ftr-470	45	19	illusory	illusory	ADJ
ftr-470	45	20	.	.	PUNCT
ftr-470	45	21	'	'	PUNCT
ftr-470	46	1	2	2	NUM
ftr-470	46	2	an	an	DET
ftr-470	46	3	example	example	NOUN
ftr-470	46	4	of	of	ADP
ftr-470	46	5	an	an	DET
ftr-470	46	6	illusory	illusory	ADJ
ftr-470	46	7	income	income	NOUN
ftr-470	46	8	interest	interest	NOUN
ftr-470	46	9	is	be	AUX
ftr-470	46	10	where	where	SCONJ
ftr-470	46	11	the	the	DET
ftr-470	46	12	trust	trust	NOUN
ftr-470	46	13	is	be	AUX
ftr-470	46	14	locked	lock	VERB
ftr-470	46	15	into	into	ADP
ftr-470	46	16	investments	investment	NOUN
ftr-470	46	17	that	that	PRON
ftr-470	46	18	do	do	AUX
ftr-470	46	19	not	not	PART
ftr-470	46	20	yield	yield	VERB
ftr-470	46	21	income	income	NOUN
ftr-470	46	22	.	.	PUNCT
ftr-470	47	1	the	the	DET
ftr-470	47	2	expenses	expense	NOUN
ftr-470	47	3	charged	charge	VERB
ftr-470	47	4	to	to	AUX
ftr-470	47	5	income	income	VERB
ftr-470	47	6	in	in	ADP
ftr-470	47	7	hubert	hubert	PROPN
ftr-470	47	8	were	be	AUX
ftr-470	47	9	less	less	ADJ
ftr-470	47	10	than	than	ADP
ftr-470	47	11	the	the	DET
ftr-470	47	12	gross	gross	ADJ
ftr-470	47	13	income	income	NOUN
ftr-470	47	14	of	of	ADP
ftr-470	47	15	the	the	DET
ftr-470	47	16	estate	estate	NOUN
ftr-470	47	17	,	,	PUNCT
ftr-470	47	18	and	and	CCONJ
ftr-470	47	19	the	the	DET
ftr-470	47	20	practice	practice	NOUN
ftr-470	47	21	was	be	AUX
ftr-470	47	22	sporadic	sporadic	ADJ
ftr-470	47	23	.	.	PUNCT
ftr-470	48	1	also	also	ADV
ftr-470	48	2	,	,	PUNCT
ftr-470	48	3	hubert	hubert	PROPN
ftr-470	48	4	involved	involve	VERB
ftr-470	48	5	an	an	DET
ftr-470	48	6	estate	estate	NOUN
ftr-470	48	7	with	with	ADP
ftr-470	48	8	a	a	DET
ftr-470	48	9	limited	limited	ADJ
ftr-470	48	10	duration	duration	NOUN
ftr-470	48	11	,	,	PUNCT
ftr-470	48	12	as	as	SCONJ
ftr-470	48	13	opposed	oppose	VERB
ftr-470	48	14	to	to	ADP
ftr-470	48	15	a	a	DET
ftr-470	48	16	trust	trust	NOUN
ftr-470	48	17	.	.	PUNCT
ftr-470	49	1	hence	hence	ADV
ftr-470	49	2	,	,	PUNCT
ftr-470	49	3	the	the	DET
ftr-470	49	4	government	government	NOUN
ftr-470	49	5	did	do	AUX
ftr-470	49	6	not	not	PART
ftr-470	49	7	contend	contend	VERB
ftr-470	49	8	that	that	SCONJ
ftr-470	49	9	the	the	DET
ftr-470	49	10	income	income	NOUN
ftr-470	49	11	interest	interest	NOUN
ftr-470	49	12	was	be	AUX
ftr-470	49	13	illusory	illusory	ADJ
ftr-470	49	14	so	so	SCONJ
ftr-470	49	15	as	as	SCONJ
ftr-470	49	16	to	to	PART
ftr-470	49	17	wholly	wholly	ADV
ftr-470	49	18	disqualify	disqualify	VERB
ftr-470	49	19	the	the	DET
ftr-470	49	20	marital	marital	ADJ
ftr-470	49	21	deduction	deduction	NOUN
ftr-470	49	22	.	.	PUNCT
ftr-470	50	1	nevertheless	nevertheless	ADV
ftr-470	50	2	,	,	PUNCT
ftr-470	50	3	the	the	DET
ftr-470	50	4	parties	party	NOUN
ftr-470	50	5	and	and	CCONJ
ftr-470	50	6	the	the	DET
ftr-470	50	7	various	various	ADJ
ftr-470	50	8	opinions	opinion	NOUN
ftr-470	50	9	in	in	ADP
ftr-470	50	10	hubert	hubert	PROPN
ftr-470	50	11	discussed	discuss	VERB
ftr-470	50	12	the	the	DET
ftr-470	50	13	illusory	illusory	ADJ
ftr-470	50	14	-	-	PUNCT
ftr-470	50	15	income	income	NOUN
ftr-470	50	16	-	-	PUNCT
ftr-470	50	17	interest	interest	NOUN
ftr-470	50	18	8	8	NUM
ftr-470	50	19	.	.	PUNCT
ftr-470	51	1	see	see	VERB
ftr-470	51	2	irc	irc	PROPN
ftr-470	51	3	§	§	PROPN
ftr-470	51	4	2053(a)(2	2053(a)(2	NOUN
ftr-470	51	5	)	)	PUNCT
ftr-470	51	6	;	;	PUNCT
ftr-470	51	7	regs	reg	NOUN
ftr-470	51	8	.	.	PUNCT
ftr-470	52	1	§	§	PROPN
ftr-470	52	2	20.2053	20.2053	NUM
ftr-470	52	3	-	-	SYM
ftr-470	52	4	3(a)-(c	3(a)-(c	NUM
ftr-470	52	5	)	)	PUNCT
ftr-470	52	6	.	.	PUNCT
ftr-470	53	1	9	9	X
ftr-470	53	2	.	.	X
ftr-470	53	3	this	this	DET
ftr-470	53	4	confusion	confusion	NOUN
ftr-470	53	5	is	be	AUX
ftr-470	53	6	discussed	discuss	VERB
ftr-470	53	7	in	in	ADP
ftr-470	53	8	joseph	joseph	PROPN
ftr-470	53	9	m.	m.	PROPN
ftr-470	53	10	dodge	dodge	PROPN
ftr-470	53	11	,	,	PUNCT
ftr-470	53	12	redoing	redo	VERB
ftr-470	53	13	the	the	DET
ftr-470	53	14	estate	estate	NOUN
ftr-470	53	15	and	and	CCONJ
ftr-470	53	16	gift	gift	NOUN
ftr-470	53	17	taxes	taxis	NOUN
ftr-470	53	18	along	along	ADP
ftr-470	53	19	easy	easy	ADJ
ftr-470	53	20	-	-	PUNCT
ftr-470	53	21	to	to	ADP
ftr-470	53	22	-	-	PUNCT
ftr-470	53	23	value	value	NOUN
ftr-470	53	24	lines	line	NOUN
ftr-470	53	25	,	,	PUNCT
ftr-470	53	26	43	43	NUM
ftr-470	53	27	tax	tax	NOUN
ftr-470	53	28	l.	l.	PROPN
ftr-470	53	29	rev	rev	PROPN
ftr-470	53	30	.	.	PROPN
ftr-470	53	31	241	241	NUM
ftr-470	53	32	,	,	PUNCT
ftr-470	53	33	34549	34549	NUM
ftr-470	53	34	(	(	PUNCT
ftr-470	53	35	1988	1988	NUM
ftr-470	53	36	)	)	PUNCT
ftr-470	53	37	.	.	PUNCT
ftr-470	54	1	10	10	NUM
ftr-470	54	2	.	.	PUNCT
ftr-470	55	1	the	the	DET
ftr-470	55	2	passing	pass	VERB
ftr-470	55	3	requirement	requirement	NOUN
ftr-470	55	4	is	be	AUX
ftr-470	55	5	also	also	ADV
ftr-470	55	6	elaborated	elaborate	VERB
ftr-470	55	7	upon	upon	SCONJ
ftr-470	55	8	in	in	ADP
ftr-470	55	9	irc	irc	PROPN
ftr-470	55	10	§	§	PROPN
ftr-470	55	11	2056(c	2056(c	NUM
ftr-470	55	12	)	)	PUNCT
ftr-470	55	13	,	,	PUNCT
ftr-470	55	14	mostly	mostly	ADV
ftr-470	55	15	relating	relate	VERB
ftr-470	55	16	to	to	ADP
ftr-470	55	17	non	non	ADJ
ftr-470	55	18	-	-	ADJ
ftr-470	55	19	probate	probate	ADJ
ftr-470	55	20	property	property	NOUN
ftr-470	55	21	,	,	PUNCT
ftr-470	55	22	where	where	SCONJ
ftr-470	55	23	the	the	DET
ftr-470	55	24	focus	focus	NOUN
ftr-470	55	25	is	be	AUX
ftr-470	55	26	on	on	ADP
ftr-470	55	27	the	the	DET
ftr-470	55	28	"	"	PUNCT
ftr-470	55	29	from	from	ADP
ftr-470	55	30	the	the	DET
ftr-470	55	31	decedent	decedent	ADJ
ftr-470	55	32	"	"	PUNCT
ftr-470	55	33	aspect	aspect	NOUN
ftr-470	55	34	.	.	PUNCT
ftr-470	56	1	section	section	NOUN
ftr-470	56	2	2056(b)(4	2056(b)(4	NUM
ftr-470	56	3	)	)	PUNCT
ftr-470	56	4	,	,	PUNCT
ftr-470	56	5	a	a	DET
ftr-470	56	6	key	key	ADJ
ftr-470	56	7	statutory	statutory	ADJ
ftr-470	56	8	provision	provision	NOUN
ftr-470	56	9	in	in	ADP
ftr-470	56	10	the	the	DET
ftr-470	56	11	hubert	hubert	PROPN
ftr-470	56	12	litigation	litigation	PROPN
ftr-470	56	13	,	,	PUNCT
ftr-470	56	14	focuses	focus	VERB
ftr-470	56	15	on	on	ADP
ftr-470	56	16	the	the	DET
ftr-470	56	17	"	"	PUNCT
ftr-470	56	18	to	to	ADP
ftr-470	56	19	his	his	PRON
ftr-470	56	20	surviving	surviving	NOUN
ftr-470	56	21	spouse	spouse	NOUN
ftr-470	56	22	"	"	PUNCT
ftr-470	56	23	aspect	aspect	NOUN
ftr-470	56	24	.	.	PUNCT
ftr-470	57	1	11	11	NUM
ftr-470	57	2	.	.	PUNCT
ftr-470	57	3	section	section	NOUN
ftr-470	57	4	2056(b)(5	2056(b)(5	NUM
ftr-470	57	5	)	)	PUNCT
ftr-470	57	6	qualifies	qualify	VERB
ftr-470	57	7	a	a	DET
ftr-470	57	8	trust	trust	NOUN
ftr-470	57	9	for	for	ADP
ftr-470	57	10	the	the	DET
ftr-470	57	11	marital	marital	ADJ
ftr-470	57	12	deduction	deduction	NOUN
ftr-470	57	13	if	if	SCONJ
ftr-470	57	14	it	it	PRON
ftr-470	57	15	gives	give	VERB
ftr-470	57	16	the	the	DET
ftr-470	57	17	surviving	surviving	NOUN
ftr-470	57	18	spouse	spouse	NOUN
ftr-470	57	19	both	both	CCONJ
ftr-470	57	20	a	a	DET
ftr-470	57	21	lifetime	lifetime	NOUN
ftr-470	57	22	income	income	NOUN
ftr-470	57	23	interest	interest	NOUN
ftr-470	57	24	and	and	CCONJ
ftr-470	57	25	a	a	DET
ftr-470	57	26	general	general	ADJ
ftr-470	57	27	power	power	NOUN
ftr-470	57	28	of	of	ADP
ftr-470	57	29	appointment	appointment	NOUN
ftr-470	57	30	as	as	ADP
ftr-470	57	31	to	to	ADP
ftr-470	57	32	the	the	DET
ftr-470	57	33	corpus	corpus	NOUN
ftr-470	57	34	,	,	PUNCT
ftr-470	57	35	a	a	DET
ftr-470	57	36	"	"	PUNCT
ftr-470	57	37	gpa	gpa	PROPN
ftr-470	57	38	"	"	PUNCT
ftr-470	57	39	trust	trust	NOUN
ftr-470	57	40	.	.	PUNCT
ftr-470	58	1	section	section	NOUN
ftr-470	58	2	2056(b)(7	2056(b)(7	NUM
ftr-470	58	3	)	)	PUNCT
ftr-470	58	4	permits	permit	VERB
ftr-470	58	5	an	an	DET
ftr-470	58	6	election	election	NOUN
ftr-470	58	7	to	to	PART
ftr-470	58	8	qualify	qualify	VERB
ftr-470	58	9	a	a	DET
ftr-470	58	10	trust	trust	NOUN
ftr-470	58	11	in	in	ADP
ftr-470	58	12	which	which	PRON
ftr-470	58	13	the	the	DET
ftr-470	58	14	surviving	surviving	NOUN
ftr-470	58	15	spouse	spouse	NOUN
ftr-470	58	16	has	have	VERB
ftr-470	58	17	a	a	DET
ftr-470	58	18	lifetime	lifetime	NOUN
ftr-470	58	19	income	income	NOUN
ftr-470	58	20	interest	interest	NOUN
ftr-470	58	21	in	in	ADP
ftr-470	58	22	the	the	DET
ftr-470	58	23	absence	absence	NOUN
ftr-470	58	24	of	of	ADP
ftr-470	58	25	a	a	DET
ftr-470	58	26	general	general	ADJ
ftr-470	58	27	power	power	NOUN
ftr-470	58	28	of	of	ADP
ftr-470	58	29	appointment	appointment	NOUN
ftr-470	58	30	if	if	SCONJ
ftr-470	58	31	the	the	DET
ftr-470	58	32	trust	trust	NOUN
ftr-470	58	33	constitutes	constitute	VERB
ftr-470	58	34	"	"	PUNCT
ftr-470	58	35	qualified	qualified	ADJ
ftr-470	58	36	terminable	terminable	ADJ
ftr-470	58	37	interest	interest	NOUN
ftr-470	58	38	property	property	NOUN
ftr-470	58	39	,	,	PUNCT
ftr-470	58	40	"	"	PUNCT
ftr-470	58	41	a	a	DET
ftr-470	58	42	"	"	PUNCT
ftr-470	58	43	qtip	qtip	NOUN
ftr-470	58	44	"	"	PUNCT
ftr-470	58	45	trust	trust	NOUN
ftr-470	58	46	.	.	PUNCT
ftr-470	59	1	12	12	NUM
ftr-470	59	2	.	.	PUNCT
ftr-470	60	1	see	see	VERB
ftr-470	60	2	regs	reg	NOUN
ftr-470	60	3	.	.	PUNCT
ftr-470	61	1	§	§	PROPN
ftr-470	61	2	20.2056(b)-5(f	20.2056(b)-5(f	PROPN
ftr-470	61	3	)	)	PUNCT
ftr-470	61	4	.	.	PUNCT
ftr-470	62	1	19981	19981	NUM
ftr-470	62	2	florida	florida	PROPN
ftr-470	62	3	tax	tax	PROPN
ftr-470	62	4	review	review	NOUN
ftr-470	62	5	regulations	regulation	NOUN
ftr-470	62	6	as	as	ADP
ftr-470	62	7	being	be	AUX
ftr-470	62	8	potentially	potentially	ADV
ftr-470	62	9	relevant	relevant	ADJ
ftr-470	62	10	.	.	PUNCT
ftr-470	62	11	3	3	NUM
ftr-470	62	12	in	in	ADP
ftr-470	62	13	fact	fact	NOUN
ftr-470	62	14	,	,	PUNCT
ftr-470	62	15	they	they	PRON
ftr-470	62	16	are	be	AUX
ftr-470	62	17	not	not	PART
ftr-470	62	18	relevant	relevant	ADJ
ftr-470	62	19	in	in	ADP
ftr-470	62	20	the	the	DET
ftr-470	62	21	sense	sense	NOUN
ftr-470	62	22	that	that	SCONJ
ftr-470	62	23	the	the	DET
ftr-470	62	24	value	value	NOUN
ftr-470	62	25	-	-	PUNCT
ftr-470	62	26	passing	pass	VERB
ftr-470	62	27	issue	issue	NOUN
ftr-470	62	28	,	,	PUNCT
ftr-470	62	29	referred	refer	VERB
ftr-470	62	30	to	to	ADP
ftr-470	62	31	in	in	ADP
ftr-470	62	32	the	the	DET
ftr-470	62	33	preceding	precede	VERB
ftr-470	62	34	paragraph	paragraph	NOUN
ftr-470	62	35	,	,	PUNCT
ftr-470	62	36	is	be	AUX
ftr-470	62	37	analytically	analytically	ADV
ftr-470	62	38	distinct	distinct	ADJ
ftr-470	62	39	from	from	ADP
ftr-470	62	40	the	the	DET
ftr-470	62	41	qualification	qualification	NOUN
ftr-470	62	42	issue	issue	NOUN
ftr-470	62	43	.	.	PUNCT
ftr-470	63	1	section	section	NOUN
ftr-470	63	2	2056(b)(4	2056(b)(4	NUM
ftr-470	63	3	)	)	PUNCT
ftr-470	63	4	states	state	VERB
ftr-470	63	5	that	that	SCONJ
ftr-470	63	6	,	,	PUNCT
ftr-470	63	7	in	in	ADP
ftr-470	63	8	determining	determine	VERB
ftr-470	63	9	the	the	DET
ftr-470	63	10	value	value	NOUN
ftr-470	63	11	of	of	ADP
ftr-470	63	12	the	the	DET
ftr-470	63	13	interest	interest	NOUN
ftr-470	63	14	that	that	PRON
ftr-470	63	15	passes	pass	VERB
ftr-470	63	16	to	to	ADP
ftr-470	63	17	the	the	DET
ftr-470	63	18	surviving	surviving	NOUN
ftr-470	63	19	spouse	spouse	NOUN
ftr-470	63	20	,	,	PUNCT
ftr-470	63	21	there	there	PRON
ftr-470	63	22	shall	shall	AUX
ftr-470	63	23	be	be	AUX
ftr-470	63	24	"	"	PUNCT
ftr-470	63	25	taken	take	VERB
ftr-470	63	26	into	into	ADP
ftr-470	63	27	account	account	NOUN
ftr-470	63	28	"	"	PUNCT
ftr-470	63	29	taxes	taxis	NOUN
ftr-470	63	30	,	,	PUNCT
ftr-470	63	31	encumbrances	encumbrance	NOUN
ftr-470	63	32	,	,	PUNCT
ftr-470	63	33	and	and	CCONJ
ftr-470	63	34	"	"	PUNCT
ftr-470	63	35	any	any	DET
ftr-470	63	36	obligation	obligation	NOUN
ftr-470	63	37	imposed	impose	VERB
ftr-470	63	38	by	by	ADP
ftr-470	63	39	the	the	DET
ftr-470	63	40	decedent	decedent	NOUN
ftr-470	63	41	"	"	PUNCT
ftr-470	63	42	on	on	ADP
ftr-470	63	43	the	the	DET
ftr-470	63	44	marital	marital	ADJ
ftr-470	63	45	bequest	bequest	NOUN
ftr-470	63	46	.	.	PUNCT
ftr-470	64	1	regulation	regulation	NOUN
ftr-470	64	2	section	section	NOUN
ftr-470	64	3	20.2056(b)-4(a	20.2056(b)-4(a	NOUN
ftr-470	64	4	)	)	PUNCT
ftr-470	64	5	on	on	ADP
ftr-470	64	6	its	its	PRON
ftr-470	64	7	face	face	NOUN
ftr-470	64	8	appears	appear	VERB
ftr-470	64	9	to	to	PART
ftr-470	64	10	be	be	AUX
ftr-470	64	11	relevant	relevant	ADJ
ftr-470	64	12	to	to	ADP
ftr-470	64	13	the	the	DET
ftr-470	64	14	facts	fact	NOUN
ftr-470	64	15	in	in	ADP
ftr-470	64	16	hubert	hubert	PROPN
ftr-470	64	17	:	:	PUNCT
ftr-470	64	18	§	§	PROPN
ftr-470	64	19	20.2056(b)-4	20.2056(b)-4	NUM
ftr-470	64	20	marital	marital	ADJ
ftr-470	64	21	deduction	deduction	NOUN
ftr-470	64	22	;	;	PUNCT
ftr-470	64	23	valuation	valuation	NOUN
ftr-470	64	24	of	of	ADP
ftr-470	64	25	interest	interest	NOUN
ftr-470	64	26	passing	pass	VERB
ftr-470	64	27	to	to	ADP
ftr-470	64	28	surviving	surviving	NOUN
ftr-470	64	29	spouse	spouse	NOUN
ftr-470	64	30	.	.	PUNCT
ftr-470	65	1	(	(	PUNCT
ftr-470	65	2	a	a	X
ftr-470	65	3	)	)	PUNCT
ftr-470	65	4	in	in	ADP
ftr-470	65	5	general	general	ADJ
ftr-470	65	6	.	.	PUNCT
ftr-470	66	1	the	the	DET
ftr-470	66	2	value	value	NOUN
ftr-470	66	3	,	,	PUNCT
ftr-470	66	4	for	for	ADP
ftr-470	66	5	purposes	purpose	NOUN
ftr-470	66	6	of	of	ADP
ftr-470	66	7	the	the	DET
ftr-470	66	8	marital	marital	ADJ
ftr-470	66	9	deduction	deduction	NOUN
ftr-470	66	10	,	,	PUNCT
ftr-470	66	11	of	of	ADP
ftr-470	66	12	any	any	DET
ftr-470	66	13	deductible	deductible	ADJ
ftr-470	66	14	interest	interest	NOUN
ftr-470	66	15	which	which	PRON
ftr-470	66	16	passes	pass	VERB
ftr-470	66	17	from	from	ADP
ftr-470	66	18	the	the	DET
ftr-470	66	19	decedent	decedent	NOUN
ftr-470	66	20	to	to	ADP
ftr-470	66	21	the	the	DET
ftr-470	66	22	surviving	surviving	NOUN
ftr-470	66	23	spouse	spouse	NOUN
ftr-470	66	24	is	be	AUX
ftr-470	66	25	to	to	PART
ftr-470	66	26	be	be	AUX
ftr-470	66	27	determined	determine	VERB
ftr-470	66	28	on	on	ADP
ftr-470	66	29	the	the	DET
ftr-470	66	30	date	date	NOUN
ftr-470	66	31	of	of	ADP
ftr-470	66	32	the	the	DET
ftr-470	66	33	decedent	decedent	NOUN
ftr-470	66	34	's	's	PART
ftr-470	66	35	death	death	NOUN
ftr-470	66	36	....	....	PUNCT
ftr-470	67	1	the	the	DET
ftr-470	67	2	marital	marital	ADJ
ftr-470	67	3	deduction	deduction	NOUN
ftr-470	67	4	may	may	AUX
ftr-470	67	5	be	be	AUX
ftr-470	67	6	taken	take	VERB
ftr-470	67	7	only	only	ADV
ftr-470	67	8	with	with	ADP
ftr-470	67	9	respect	respect	NOUN
ftr-470	67	10	to	to	ADP
ftr-470	67	11	the	the	DET
ftr-470	67	12	net	net	ADJ
ftr-470	67	13	value	value	NOUN
ftr-470	67	14	of	of	ADP
ftr-470	67	15	any	any	DET
ftr-470	67	16	deductible	deductible	ADJ
ftr-470	67	17	interest	interest	NOUN
ftr-470	67	18	which	which	PRON
ftr-470	67	19	passed	pass	VERB
ftr-470	67	20	from	from	ADP
ftr-470	67	21	the	the	DET
ftr-470	67	22	decedent	decedent	NOUN
ftr-470	67	23	to	to	ADP
ftr-470	67	24	his	his	PRON
ftr-470	67	25	surviving	surviving	NOUN
ftr-470	67	26	spouse	spouse	NOUN
ftr-470	67	27	....	....	PUNCT
ftr-470	68	1	in	in	ADP
ftr-470	68	2	determining	determine	VERB
ftr-470	68	3	the	the	DET
ftr-470	68	4	value	value	NOUN
ftr-470	68	5	of	of	ADP
ftr-470	68	6	the	the	DET
ftr-470	68	7	interest	interest	NOUN
ftr-470	68	8	in	in	ADP
ftr-470	68	9	property	property	NOUN
ftr-470	68	10	passing	pass	VERB
ftr-470	68	11	to	to	ADP
ftr-470	68	12	the	the	DET
ftr-470	68	13	spouse	spouse	NOUN
ftr-470	68	14	account	account	NOUN
ftr-470	68	15	must	must	AUX
ftr-470	68	16	be	be	AUX
ftr-470	68	17	taken	take	VERB
ftr-470	68	18	of	of	ADP
ftr-470	68	19	the	the	DET
ftr-470	68	20	effect	effect	NOUN
ftr-470	68	21	of	of	ADP
ftr-470	68	22	any	any	DET
ftr-470	68	23	material	material	NOUN
ftr-470	68	24	limitations	limitation	NOUN
ftr-470	68	25	upon	upon	SCONJ
ftr-470	68	26	her	her	PRON
ftr-470	68	27	right	right	NOUN
ftr-470	68	28	to	to	ADP
ftr-470	68	29	the	the	DET
ftr-470	68	30	income	income	NOUN
ftr-470	68	31	from	from	ADP
ftr-470	68	32	the	the	DET
ftr-470	68	33	property	property	NOUN
ftr-470	68	34	.	.	PUNCT
ftr-470	69	1	an	an	DET
ftr-470	69	2	example	example	NOUN
ftr-470	69	3	of	of	ADP
ftr-470	69	4	a	a	DET
ftr-470	69	5	case	case	NOUN
ftr-470	69	6	in	in	ADP
ftr-470	69	7	which	which	PRON
ftr-470	69	8	this	this	DET
ftr-470	69	9	rule	rule	NOUN
ftr-470	69	10	may	may	AUX
ftr-470	69	11	be	be	AUX
ftr-470	69	12	applied	apply	VERB
ftr-470	69	13	is	be	AUX
ftr-470	69	14	a	a	DET
ftr-470	69	15	bequest	bequest	NOUN
ftr-470	69	16	of	of	ADP
ftr-470	69	17	property	property	NOUN
ftr-470	69	18	in	in	ADP
ftr-470	69	19	trust	trust	NOUN
ftr-470	69	20	for	for	ADP
ftr-470	69	21	the	the	DET
ftr-470	69	22	benefit	benefit	NOUN
ftr-470	69	23	of	of	ADP
ftr-470	69	24	the	the	DET
ftr-470	69	25	decedent	decedent	NOUN
ftr-470	69	26	's	's	PART
ftr-470	69	27	spouse	spouse	NOUN
ftr-470	69	28	but	but	CCONJ
ftr-470	69	29	the	the	DET
ftr-470	69	30	income	income	NOUN
ftr-470	69	31	from	from	ADP
ftr-470	69	32	the	the	DET
ftr-470	69	33	property	property	NOUN
ftr-470	69	34	from	from	ADP
ftr-470	69	35	the	the	DET
ftr-470	69	36	date	date	NOUN
ftr-470	69	37	of	of	ADP
ftr-470	69	38	the	the	DET
ftr-470	69	39	decedent	decedent	NOUN
ftr-470	69	40	's	's	PART
ftr-470	69	41	death	death	NOUN
ftr-470	69	42	until	until	ADP
ftr-470	69	43	distribution	distribution	NOUN
ftr-470	69	44	of	of	ADP
ftr-470	69	45	the	the	DET
ftr-470	69	46	property	property	NOUN
ftr-470	69	47	to	to	ADP
ftr-470	69	48	the	the	DET
ftr-470	69	49	trustee	trustee	NOUN
ftr-470	69	50	is	be	AUX
ftr-470	69	51	to	to	PART
ftr-470	69	52	be	be	AUX
ftr-470	69	53	used	use	VERB
ftr-470	69	54	to	to	PART
ftr-470	69	55	pay	pay	VERB
ftr-470	69	56	expenses	expense	NOUN
ftr-470	69	57	incurred	incur	VERB
ftr-470	69	58	during	during	ADP
ftr-470	69	59	the	the	DET
ftr-470	69	60	administration	administration	NOUN
ftr-470	69	61	of	of	ADP
ftr-470	69	62	the	the	DET
ftr-470	69	63	estate	estate	NOUN
ftr-470	69	64	.	.	PUNCT
ftr-470	70	1	[	[	X
ftr-470	70	2	emphasis	emphasis	NOUN
ftr-470	70	3	added	add	VERB
ftr-470	70	4	.	.	PUNCT
ftr-470	70	5	]	]	X
ftr-470	71	1	paragraph	paragraph	NOUN
ftr-470	71	2	(	(	PUNCT
ftr-470	71	3	b	b	NOUN
ftr-470	71	4	)	)	PUNCT
ftr-470	71	5	of	of	ADP
ftr-470	71	6	regulations	regulation	NOUN
ftr-470	71	7	section	section	NOUN
ftr-470	71	8	20.2056(b)-4	20.2056(b)-4	NUM
ftr-470	71	9	deals	deal	NOUN
ftr-470	71	10	with	with	ADP
ftr-470	71	11	bequests	bequest	NOUN
ftr-470	71	12	subject	subject	ADJ
ftr-470	71	13	to	to	ADP
ftr-470	71	14	an	an	DET
ftr-470	71	15	"	"	PUNCT
ftr-470	71	16	encumbrance	encumbrance	NOUN
ftr-470	71	17	"	"	PUNCT
ftr-470	71	18	(	(	PUNCT
ftr-470	71	19	such	such	ADJ
ftr-470	71	20	as	as	ADP
ftr-470	71	21	a	a	DET
ftr-470	71	22	mortgage	mortgage	NOUN
ftr-470	71	23	or	or	CCONJ
ftr-470	71	24	lien	lien	NOUN
ftr-470	71	25	)	)	PUNCT
ftr-470	71	26	or	or	CCONJ
ftr-470	71	27	an	an	DET
ftr-470	71	28	"	"	PUNCT
ftr-470	71	29	obligation	obligation	NOUN
ftr-470	71	30	imposed	impose	VERB
ftr-470	71	31	by	by	ADP
ftr-470	71	32	the	the	DET
ftr-470	71	33	decedent	decedent	NOUN
ftr-470	71	34	.	.	PUNCT
ftr-470	71	35	"	"	PUNCT
ftr-470	72	1	the	the	DET
ftr-470	72	2	discussion	discussion	NOUN
ftr-470	72	3	of	of	ADP
ftr-470	72	4	the	the	DET
ftr-470	72	5	latter	latter	ADJ
ftr-470	72	6	refers	refer	VERB
ftr-470	72	7	to	to	ADP
ftr-470	72	8	situations	situation	NOUN
ftr-470	72	9	where	where	SCONJ
ftr-470	72	10	the	the	DET
ftr-470	72	11	surviving	surviving	NOUN
ftr-470	72	12	spouse	spouse	NOUN
ftr-470	72	13	,	,	PUNCT
ftr-470	72	14	as	as	ADP
ftr-470	72	15	a	a	DET
ftr-470	72	16	condition	condition	NOUN
ftr-470	72	17	of	of	ADP
ftr-470	72	18	receiving	receive	VERB
ftr-470	72	19	the	the	DET
ftr-470	72	20	bequest	bequest	NOUN
ftr-470	72	21	,	,	PUNCT
ftr-470	72	22	must	must	AUX
ftr-470	72	23	give	give	VERB
ftr-470	72	24	up	up	ADP
ftr-470	72	25	a	a	DET
ftr-470	72	26	claim	claim	NOUN
ftr-470	72	27	against	against	ADP
ftr-470	72	28	the	the	DET
ftr-470	72	29	estate	estate	NOUN
ftr-470	72	30	or	or	CCONJ
ftr-470	72	31	some	some	DET
ftr-470	72	32	other	other	ADJ
ftr-470	72	33	property	property	NOUN
ftr-470	72	34	interest	interest	NOUN
ftr-470	72	35	that	that	PRON
ftr-470	72	36	she	she	PRON
ftr-470	72	37	owns	own	VERB
ftr-470	72	38	.	.	PUNCT
ftr-470	73	1	encumbrances	encumbrance	NOUN
ftr-470	73	2	and	and	CCONJ
ftr-470	73	3	obligations	obligation	NOUN
ftr-470	73	4	reduce	reduce	VERB
ftr-470	73	5	the	the	DET
ftr-470	73	6	net	net	ADJ
ftr-470	73	7	amount	amount	NOUN
ftr-470	73	8	passing	pass	VERB
ftr-470	73	9	to	to	ADP
ftr-470	73	10	the	the	DET
ftr-470	73	11	surviving	surviving	NOUN
ftr-470	73	12	spouse	spouse	NOUN
ftr-470	73	13	.	.	PUNCT
ftr-470	74	1	although	although	SCONJ
ftr-470	74	2	paragraph	paragraph	NOUN
ftr-470	74	3	(	(	PUNCT
ftr-470	74	4	b	b	NOUN
ftr-470	74	5	)	)	PUNCT
ftr-470	74	6	does	do	AUX
ftr-470	74	7	not	not	PART
ftr-470	74	8	specifically	specifically	ADV
ftr-470	74	9	mention	mention	VERB
ftr-470	74	10	administration	administration	NOUN
ftr-470	74	11	expenses	expense	NOUN
ftr-470	74	12	,	,	PUNCT
ftr-470	74	13	nevertheless	nevertheless	ADV
ftr-470	74	14	administration	administration	NOUN
ftr-470	74	15	expenses	expense	NOUN
ftr-470	74	16	charged	charge	VERB
ftr-470	74	17	against	against	ADP
ftr-470	74	18	the	the	DET
ftr-470	74	19	marital	marital	ADJ
ftr-470	74	20	13	13	NUM
ftr-470	74	21	.	.	PUNCT
ftr-470	75	1	see	see	VERB
ftr-470	75	2	hubert	hubert	PROPN
ftr-470	75	3	,	,	PUNCT
ftr-470	75	4	117	117	NUM
ftr-470	75	5	s.	s.	PROPN
ftr-470	75	6	ct	ct	PROPN
ftr-470	75	7	.	.	PUNCT
ftr-470	76	1	at	at	ADP
ftr-470	76	2	1130	1130	NUM
ftr-470	76	3	-	-	SYM
ftr-470	76	4	31	31	NUM
ftr-470	76	5	(	(	PUNCT
ftr-470	76	6	plurality	plurality	NOUN
ftr-470	76	7	opinion	opinion	NOUN
ftr-470	76	8	)	)	PUNCT
ftr-470	76	9	,	,	PUNCT
ftr-470	76	10	1135	1135	NUM
ftr-470	76	11	-	-	SYM
ftr-470	76	12	36	36	NUM
ftr-470	76	13	(	(	PUNCT
ftr-470	76	14	concurring	concur	VERB
ftr-470	76	15	opinion	opinion	NOUN
ftr-470	76	16	)	)	PUNCT
ftr-470	76	17	,	,	PUNCT
ftr-470	76	18	and	and	CCONJ
ftr-470	76	19	1140	1140	NUM
ftr-470	76	20	(	(	PUNCT
ftr-470	76	21	scalia	scalia	PROPN
ftr-470	76	22	,	,	PUNCT
ftr-470	76	23	j.	j.	PROPN
ftr-470	76	24	,	,	PUNCT
ftr-470	76	25	dissenting	dissent	VERB
ftr-470	76	26	)	)	PUNCT
ftr-470	76	27	.	.	PUNCT
ftr-470	77	1	the	the	DET
ftr-470	77	2	parties	party	NOUN
ftr-470	77	3	stipulated	stipulate	VERB
ftr-470	77	4	that	that	SCONJ
ftr-470	77	5	qualification	qualification	NOUN
ftr-470	77	6	was	be	AUX
ftr-470	77	7	not	not	PART
ftr-470	77	8	at	at	ADP
ftr-470	77	9	issue	issue	NOUN
ftr-470	77	10	.	.	PUNCT
ftr-470	78	1	in	in	ADP
ftr-470	78	2	theory	theory	NOUN
ftr-470	78	3	,	,	PUNCT
ftr-470	78	4	a	a	DET
ftr-470	78	5	restriction	restriction	NOUN
ftr-470	78	6	on	on	ADP
ftr-470	78	7	an	an	DET
ftr-470	78	8	income	income	NOUN
ftr-470	78	9	right	right	NOUN
ftr-470	78	10	could	could	AUX
ftr-470	78	11	result	result	VERB
ftr-470	78	12	in	in	ADP
ftr-470	78	13	"	"	PUNCT
ftr-470	78	14	partial	partial	ADJ
ftr-470	78	15	"	"	PUNCT
ftr-470	78	16	disqualification	disqualification	NOUN
ftr-470	78	17	.	.	PUNCT
ftr-470	79	1	an	an	DET
ftr-470	79	2	example	example	NOUN
ftr-470	79	3	would	would	AUX
ftr-470	79	4	be	be	AUX
ftr-470	79	5	where	where	SCONJ
ftr-470	79	6	the	the	DET
ftr-470	79	7	surviving	surviving	NOUN
ftr-470	79	8	spouse	spouse	NOUN
ftr-470	79	9	has	have	VERB
ftr-470	79	10	a	a	DET
ftr-470	79	11	right	right	NOUN
ftr-470	79	12	to	to	ADP
ftr-470	79	13	a	a	DET
ftr-470	79	14	fraction	fraction	NOUN
ftr-470	79	15	of	of	ADP
ftr-470	79	16	the	the	DET
ftr-470	79	17	income	income	NOUN
ftr-470	79	18	.	.	PUNCT
ftr-470	80	1	see	see	VERB
ftr-470	80	2	regs	reg	NOUN
ftr-470	80	3	.	.	PUNCT
ftr-470	81	1	§	§	PROPN
ftr-470	81	2	20.2056(b)-5(b	20.2056(b)-5(b	PROPN
ftr-470	81	3	)	)	PUNCT
ftr-470	81	4	and	and	CCONJ
ftr-470	81	5	(	(	PUNCT
ftr-470	81	6	f)(1	f)(1	PROPN
ftr-470	81	7	)	)	PUNCT
ftr-470	81	8	;	;	PUNCT
ftr-470	81	9	rev	rev	PROPN
ftr-470	81	10	.	.	PROPN
ftr-470	82	1	rul	rul	PROPN
ftr-470	82	2	.	.	PUNCT
ftr-470	83	1	69	69	NUM
ftr-470	83	2	-	-	SYM
ftr-470	83	3	56	56	NUM
ftr-470	83	4	,	,	PUNCT
ftr-470	83	5	1969	1969	NUM
ftr-470	83	6	-	-	SYM
ftr-470	83	7	1	1	NUM
ftr-470	83	8	c.b	c.b	PROPN
ftr-470	83	9	.	.	PROPN
ftr-470	83	10	224	224	NUM
ftr-470	83	11	;	;	PUNCT
ftr-470	83	12	charles	charles	PROPN
ftr-470	83	13	davenport	davenport	PROPN
ftr-470	83	14	,	,	PUNCT
ftr-470	83	15	hubert	hubert	PROPN
ftr-470	83	16	fog	fog	PROPN
ftr-470	83	17	thickens	thicken	VERB
ftr-470	83	18	after	after	ADP
ftr-470	83	19	supreme	supreme	PROPN
ftr-470	83	20	court	court	PROPN
ftr-470	83	21	decision	decision	NOUN
ftr-470	83	22	,	,	PUNCT
ftr-470	83	23	75	75	NUM
ftr-470	83	24	tax	tax	NOUN
ftr-470	83	25	notes	note	NOUN
ftr-470	83	26	434	434	NUM
ftr-470	83	27	,	,	PUNCT
ftr-470	83	28	436	436	NUM
ftr-470	83	29	(	(	PUNCT
ftr-470	83	30	apr	apr	PROPN
ftr-470	83	31	.	.	PROPN
ftr-470	83	32	21	21	NUM
ftr-470	83	33	,	,	PUNCT
ftr-470	83	34	1997	1997	NUM
ftr-470	83	35	)	)	PUNCT
ftr-470	83	36	.	.	PUNCT
ftr-470	84	1	however	however	ADV
ftr-470	84	2	,	,	PUNCT
ftr-470	84	3	hubert	hubert	PROPN
ftr-470	84	4	did	do	AUX
ftr-470	84	5	not	not	PART
ftr-470	84	6	involve	involve	VERB
ftr-470	84	7	a	a	DET
ftr-470	84	8	restriction	restriction	NOUN
ftr-470	84	9	on	on	ADP
ftr-470	84	10	an	an	DET
ftr-470	84	11	ongoing	ongoing	ADJ
ftr-470	84	12	income	income	NOUN
ftr-470	84	13	right	right	ADJ
ftr-470	84	14	,	,	PUNCT
ftr-470	84	15	and	and	CCONJ
ftr-470	84	16	the	the	DET
ftr-470	84	17	problem	problem	NOUN
ftr-470	84	18	could	could	AUX
ftr-470	84	19	have	have	AUX
ftr-470	84	20	been	be	AUX
ftr-470	84	21	adequately	adequately	ADV
ftr-470	84	22	dealt	deal	VERB
ftr-470	84	23	with	with	ADP
ftr-470	84	24	under	under	ADP
ftr-470	84	25	the	the	DET
ftr-470	84	26	value	value	NOUN
ftr-470	84	27	-	-	PUNCT
ftr-470	84	28	passing	pass	VERB
ftr-470	84	29	rubric	rubric	NOUN
ftr-470	84	30	.	.	PUNCT
ftr-470	85	1	[	[	X
ftr-470	85	2	vol	vol	NOUN
ftr-470	85	3	3:11	3:11	NUM
ftr-470	85	4	lifting	lift	VERB
ftr-470	85	5	the	the	DET
ftr-470	85	6	shroud	shroud	NOUN
ftr-470	85	7	obscuring	obscure	VERB
ftr-470	85	8	estate	estate	NOUN
ftr-470	85	9	of	of	ADP
ftr-470	85	10	hubert	hubert	PROPN
ftr-470	85	11	bequest	bequest	PROPN
ftr-470	85	12	also	also	ADV
ftr-470	85	13	reduce	reduce	VERB
ftr-470	85	14	the	the	DET
ftr-470	85	15	net	net	ADJ
ftr-470	85	16	amount	amount	NOUN
ftr-470	85	17	passing	pass	VERB
ftr-470	85	18	to	to	ADP
ftr-470	85	19	the	the	DET
ftr-470	85	20	surviving	surviving	NOUN
ftr-470	85	21	spouse	spouse	NOUN
ftr-470	85	22	.	.	PUNCT
ftr-470	85	23	'4	'4	PUNCT
ftr-470	86	1	however	however	ADV
ftr-470	86	2	,	,	PUNCT
ftr-470	86	3	if	if	SCONJ
ftr-470	86	4	(	(	PUNCT
ftr-470	86	5	unlike	unlike	ADP
ftr-470	86	6	hubert	hubert	PROPN
ftr-470	86	7	)	)	PUNCT
ftr-470	86	8	the	the	DET
ftr-470	86	9	personal	personal	ADJ
ftr-470	86	10	representative	representative	NOUN
ftr-470	86	11	has	have	VERB
ftr-470	86	12	discretion	discretion	NOUN
ftr-470	86	13	to	to	PART
ftr-470	86	14	allocate	allocate	VERB
ftr-470	86	15	such	such	ADJ
ftr-470	86	16	expenses	expense	NOUN
ftr-470	86	17	to	to	ADP
ftr-470	86	18	the	the	DET
ftr-470	86	19	marital	marital	ADJ
ftr-470	86	20	bequest	bequest	NOUN
ftr-470	86	21	,	,	PUNCT
ftr-470	86	22	'	'	PUNCT
ftr-470	86	23	5	5	NUM
ftr-470	86	24	it	it	PRON
ftr-470	86	25	might	might	AUX
ftr-470	86	26	be	be	AUX
ftr-470	86	27	argued	argue	VERB
ftr-470	86	28	that	that	SCONJ
ftr-470	86	29	section	section	NOUN
ftr-470	86	30	2056(b)(4	2056(b)(4	NUM
ftr-470	86	31	)	)	PUNCT
ftr-470	86	32	does	do	AUX
ftr-470	86	33	not	not	PART
ftr-470	86	34	literally	literally	ADV
ftr-470	86	35	apply	apply	VERB
ftr-470	86	36	,	,	PUNCT
ftr-470	86	37	because	because	SCONJ
ftr-470	86	38	there	there	PRON
ftr-470	86	39	is	be	VERB
ftr-470	86	40	no	no	DET
ftr-470	86	41	"	"	PUNCT
ftr-470	86	42	encumbrance	encumbrance	NOUN
ftr-470	86	43	"	"	PUNCT
ftr-470	86	44	or	or	CCONJ
ftr-470	86	45	"	"	PUNCT
ftr-470	86	46	obligation	obligation	NOUN
ftr-470	86	47	imposed	impose	VERB
ftr-470	86	48	by	by	ADP
ftr-470	86	49	the	the	DET
ftr-470	86	50	decedent	decedent	NOUN
ftr-470	86	51	.	.	PUNCT
ftr-470	87	1	"	"	PUNCT
ftr-470	87	2	'	'	PUNCT
ftr-470	87	3	6	6	NUM
ftr-470	87	4	on	on	ADP
ftr-470	87	5	the	the	DET
ftr-470	87	6	other	other	ADJ
ftr-470	87	7	hand	hand	NOUN
ftr-470	87	8	,	,	PUNCT
ftr-470	87	9	section	section	NOUN
ftr-470	87	10	2056(b)(4	2056(b)(4	NUM
ftr-470	87	11	)	)	PUNCT
ftr-470	87	12	is	be	AUX
ftr-470	87	13	only	only	ADV
ftr-470	87	14	illustrative	illustrative	ADJ
ftr-470	87	15	of	of	ADP
ftr-470	87	16	facts	fact	NOUN
ftr-470	87	17	that	that	PRON
ftr-470	87	18	can	can	AUX
ftr-470	87	19	reduce	reduce	VERB
ftr-470	87	20	the	the	DET
ftr-470	87	21	value	value	NOUN
ftr-470	87	22	of	of	ADP
ftr-470	87	23	the	the	DET
ftr-470	87	24	marital	marital	ADJ
ftr-470	87	25	deduction	deduction	NOUN
ftr-470	87	26	under	under	ADP
ftr-470	87	27	the	the	DET
ftr-470	87	28	"	"	PUNCT
ftr-470	87	29	passing	passing	NOUN
ftr-470	87	30	"	"	PUNCT
ftr-470	87	31	or	or	CCONJ
ftr-470	87	32	"	"	PUNCT
ftr-470	87	33	valuation	valuation	NOUN
ftr-470	87	34	"	"	PUNCT
ftr-470	87	35	rubric	rubric	NOUN
ftr-470	87	36	.	.	PUNCT
ftr-470	87	37	'	'	PUNCT
ftr-470	88	1	7	7	NUM
ftr-470	88	2	as	as	ADP
ftr-470	88	3	paragraph	paragraph	NOUN
ftr-470	88	4	(	(	PUNCT
ftr-470	88	5	a	a	NOUN
ftr-470	88	6	)	)	PUNCT
ftr-470	88	7	of	of	ADP
ftr-470	88	8	14	14	NUM
ftr-470	88	9	.	.	PUNCT
ftr-470	89	1	there	there	PRON
ftr-470	89	2	is	be	VERB
ftr-470	89	3	no	no	DET
ftr-470	89	4	reference	reference	NOUN
ftr-470	89	5	to	to	ADP
ftr-470	89	6	the	the	DET
ftr-470	89	7	effect	effect	NOUN
ftr-470	89	8	of	of	ADP
ftr-470	89	9	the	the	DET
ftr-470	89	10	payment	payment	NOUN
ftr-470	89	11	of	of	ADP
ftr-470	89	12	administration	administration	NOUN
ftr-470	89	13	expenses	expense	NOUN
ftr-470	89	14	on	on	ADP
ftr-470	89	15	the	the	DET
ftr-470	89	16	marital	marital	ADJ
ftr-470	89	17	deduction	deduction	NOUN
ftr-470	89	18	in	in	ADP
ftr-470	89	19	the	the	DET
ftr-470	89	20	legislative	legislative	ADJ
ftr-470	89	21	history	history	NOUN
ftr-470	89	22	,	,	PUNCT
ftr-470	89	23	although	although	SCONJ
ftr-470	89	24	there	there	PRON
ftr-470	89	25	is	be	VERB
ftr-470	89	26	reference	reference	NOUN
ftr-470	89	27	to	to	ADP
ftr-470	89	28	the	the	DET
ftr-470	89	29	payment	payment	NOUN
ftr-470	89	30	of	of	ADP
ftr-470	89	31	claims	claim	NOUN
ftr-470	89	32	:	:	PUNCT
ftr-470	89	33	the	the	DET
ftr-470	89	34	interest	interest	NOUN
ftr-470	89	35	passing	pass	VERB
ftr-470	89	36	to	to	ADP
ftr-470	89	37	the	the	DET
ftr-470	89	38	surviving	surviving	NOUN
ftr-470	89	39	spouse	spouse	NOUN
ftr-470	89	40	from	from	ADP
ftr-470	89	41	the	the	DET
ftr-470	89	42	decedent	decedent	NOUN
ftr-470	89	43	is	be	AUX
ftr-470	89	44	only	only	ADV
ftr-470	89	45	such	such	ADJ
ftr-470	89	46	interest	interest	NOUN
ftr-470	89	47	as	as	SCONJ
ftr-470	89	48	the	the	DET
ftr-470	89	49	decedent	decedent	NOUN
ftr-470	89	50	can	can	AUX
ftr-470	89	51	give	give	VERB
ftr-470	89	52	.	.	PUNCT
ftr-470	90	1	if	if	SCONJ
ftr-470	90	2	the	the	DET
ftr-470	90	3	decedent	decedent	NOUN
ftr-470	90	4	by	by	ADP
ftr-470	90	5	his	his	PRON
ftr-470	90	6	will	will	NOUN
ftr-470	90	7	leaves	leave	VERB
ftr-470	90	8	the	the	DET
ftr-470	90	9	residue	residue	NOUN
ftr-470	90	10	of	of	ADP
ftr-470	90	11	his	his	PRON
ftr-470	90	12	estate	estate	NOUN
ftr-470	90	13	to	to	ADP
ftr-470	90	14	the	the	DET
ftr-470	90	15	surviving	surviving	NOUN
ftr-470	90	16	spouse	spouse	NOUN
ftr-470	90	17	and	and	CCONJ
ftr-470	90	18	she	she	PRON
ftr-470	90	19	pays	pay	VERB
ftr-470	90	20	,	,	PUNCT
ftr-470	90	21	or	or	CCONJ
ftr-470	90	22	if	if	SCONJ
ftr-470	90	23	the	the	DET
ftr-470	90	24	estate	estate	NOUN
ftr-470	90	25	income	income	NOUN
ftr-470	90	26	is	be	AUX
ftr-470	90	27	used	use	VERB
ftr-470	90	28	to	to	PART
ftr-470	90	29	pay	pay	VERB
ftr-470	90	30	,	,	PUNCT
ftr-470	90	31	claims	claim	NOUN
ftr-470	90	32	against	against	ADP
ftr-470	90	33	the	the	DET
ftr-470	90	34	estate	estate	NOUN
ftr-470	90	35	so	so	SCONJ
ftr-470	90	36	as	as	SCONJ
ftr-470	90	37	to	to	PART
ftr-470	90	38	increase	increase	VERB
ftr-470	90	39	the	the	DET
ftr-470	90	40	residue	residue	NOUN
ftr-470	90	41	,	,	PUNCT
ftr-470	90	42	such	such	ADJ
ftr-470	90	43	increase	increase	NOUN
ftr-470	90	44	in	in	ADP
ftr-470	90	45	the	the	DET
ftr-470	90	46	residue	residue	NOUN
ftr-470	90	47	is	be	AUX
ftr-470	90	48	acquired	acquire	VERB
ftr-470	90	49	by	by	ADP
ftr-470	90	50	purchase	purchase	NOUN
ftr-470	90	51	and	and	CCONJ
ftr-470	90	52	not	not	PART
ftr-470	90	53	by	by	ADP
ftr-470	90	54	bequest	bequest	NOUN
ftr-470	90	55	.	.	PUNCT
ftr-470	91	1	accordingly	accordingly	ADV
ftr-470	91	2	,	,	PUNCT
ftr-470	91	3	the	the	DET
ftr-470	91	4	value	value	NOUN
ftr-470	91	5	of	of	ADP
ftr-470	91	6	any	any	DET
ftr-470	91	7	such	such	ADJ
ftr-470	91	8	additional	additional	ADJ
ftr-470	91	9	part	part	NOUN
ftr-470	91	10	of	of	ADP
ftr-470	91	11	the	the	DET
ftr-470	91	12	residue	residue	NOUN
ftr-470	91	13	passing	pass	VERB
ftr-470	91	14	to	to	ADP
ftr-470	91	15	the	the	DET
ftr-470	91	16	surviving	surviving	NOUN
ftr-470	91	17	spouse	spouse	NOUN
ftr-470	91	18	can	can	AUX
ftr-470	91	19	not	not	PART
ftr-470	91	20	be	be	AUX
ftr-470	91	21	included	include	VERB
ftr-470	91	22	in	in	ADP
ftr-470	91	23	the	the	DET
ftr-470	91	24	amount	amount	NOUN
ftr-470	91	25	of	of	ADP
ftr-470	91	26	the	the	DET
ftr-470	91	27	marital	marital	ADJ
ftr-470	91	28	deduction	deduction	NOUN
ftr-470	91	29	.	.	PUNCT
ftr-470	92	1	see	see	VERB
ftr-470	92	2	s.	s.	PROPN
ftr-470	92	3	rep	rep	PROPN
ftr-470	92	4	.	.	PROPN
ftr-470	93	1	no	no	PROPN
ftr-470	93	2	.	.	NOUN
ftr-470	94	1	80	80	NUM
ftr-470	94	2	-	-	SYM
ftr-470	94	3	1013	1013	NUM
ftr-470	94	4	,	,	PUNCT
ftr-470	94	5	pt	pt	X
ftr-470	94	6	.	.	PROPN
ftr-470	94	7	2	2	NUM
ftr-470	94	8	,	,	PUNCT
ftr-470	94	9	at	at	ADP
ftr-470	94	10	6	6	NUM
ftr-470	94	11	(	(	PUNCT
ftr-470	94	12	1948	1948	NUM
ftr-470	94	13	)	)	PUNCT
ftr-470	94	14	(	(	PUNCT
ftr-470	94	15	emphasis	emphasis	NOUN
ftr-470	94	16	added	add	VERB
ftr-470	94	17	)	)	PUNCT
ftr-470	94	18	.	.	PUNCT
ftr-470	95	1	i	i	PRON
ftr-470	95	2	take	take	VERB
ftr-470	95	3	this	this	DET
ftr-470	95	4	passage	passage	NOUN
ftr-470	95	5	simply	simply	ADV
ftr-470	95	6	to	to	PART
ftr-470	95	7	reiterate	reiterate	VERB
ftr-470	95	8	the	the	DET
ftr-470	95	9	basic	basic	ADJ
ftr-470	95	10	point	point	NOUN
ftr-470	95	11	,	,	PUNCT
ftr-470	95	12	stated	state	VERB
ftr-470	95	13	in	in	ADP
ftr-470	95	14	irc	irc	PROPN
ftr-470	95	15	§	§	PROPN
ftr-470	95	16	2056(a	2056(a	NUM
ftr-470	95	17	)	)	PUNCT
ftr-470	95	18	,	,	PUNCT
ftr-470	95	19	that	that	SCONJ
ftr-470	95	20	the	the	DET
ftr-470	95	21	deductible	deductible	ADJ
ftr-470	95	22	amount	amount	NOUN
ftr-470	95	23	can	can	AUX
ftr-470	95	24	not	not	PART
ftr-470	95	25	exceed	exceed	VERB
ftr-470	95	26	the	the	DET
ftr-470	95	27	amount	amount	NOUN
ftr-470	95	28	includible	includible	ADJ
ftr-470	95	29	with	with	ADP
ftr-470	95	30	respect	respect	NOUN
ftr-470	95	31	to	to	ADP
ftr-470	95	32	the	the	DET
ftr-470	95	33	same	same	ADJ
ftr-470	95	34	property	property	NOUN
ftr-470	95	35	interest	interest	NOUN
ftr-470	95	36	,	,	PUNCT
ftr-470	95	37	and	and	CCONJ
ftr-470	95	38	that	that	DET
ftr-470	95	39	estate	estate	NOUN
ftr-470	95	40	income	income	NOUN
ftr-470	95	41	is	be	AUX
ftr-470	95	42	not	not	PART
ftr-470	95	43	separately	separately	ADV
ftr-470	95	44	included	include	VERB
ftr-470	95	45	in	in	ADP
ftr-470	95	46	the	the	DET
ftr-470	95	47	gross	gross	ADJ
ftr-470	95	48	estate	estate	NOUN
ftr-470	95	49	.	.	PUNCT
ftr-470	96	1	the	the	DET
ftr-470	96	2	date	date	NOUN
ftr-470	96	3	-	-	PUNCT
ftr-470	96	4	of	of	ADP
ftr-470	96	5	-	-	PUNCT
ftr-470	96	6	death	death	NOUN
ftr-470	96	7	value	value	NOUN
ftr-470	96	8	of	of	ADP
ftr-470	96	9	the	the	DET
ftr-470	96	10	residue	residue	NOUN
ftr-470	96	11	encompasses	encompass	VERB
ftr-470	96	12	future	future	ADJ
ftr-470	96	13	income	income	NOUN
ftr-470	96	14	-	-	PUNCT
ftr-470	96	15	including	include	VERB
ftr-470	96	16	income	income	NOUN
ftr-470	96	17	received	receive	VERB
ftr-470	96	18	during	during	ADP
ftr-470	96	19	estate	estate	NOUN
ftr-470	96	20	administration	administration	NOUN
ftr-470	96	21	--	--	PUNCT
ftr-470	96	22	because	because	SCONJ
ftr-470	96	23	the	the	DET
ftr-470	96	24	value	value	NOUN
ftr-470	96	25	of	of	ADP
ftr-470	96	26	any	any	DET
ftr-470	96	27	asset	asset	NOUN
ftr-470	96	28	is	be	AUX
ftr-470	96	29	the	the	DET
ftr-470	96	30	present	present	ADJ
ftr-470	96	31	discounted	discount	VERB
ftr-470	96	32	value	value	NOUN
ftr-470	96	33	of	of	ADP
ftr-470	96	34	all	all	DET
ftr-470	96	35	future	future	ADJ
ftr-470	96	36	returns	return	NOUN
ftr-470	96	37	(	(	PUNCT
ftr-470	96	38	of	of	ADP
ftr-470	96	39	principal	principal	NOUN
ftr-470	96	40	and	and	CCONJ
ftr-470	96	41	income	income	NOUN
ftr-470	96	42	)	)	PUNCT
ftr-470	96	43	.	.	PUNCT
ftr-470	97	1	the	the	DET
ftr-470	97	2	passage	passage	NOUN
ftr-470	97	3	correctly	correctly	ADV
ftr-470	97	4	concludes	conclude	VERB
ftr-470	97	5	that	that	SCONJ
ftr-470	97	6	treating	treat	VERB
ftr-470	97	7	an	an	DET
ftr-470	97	8	increase	increase	NOUN
ftr-470	97	9	in	in	ADP
ftr-470	97	10	the	the	DET
ftr-470	97	11	residue	residue	NOUN
ftr-470	97	12	resulting	result	VERB
ftr-470	97	13	from	from	ADP
ftr-470	97	14	the	the	DET
ftr-470	97	15	use	use	NOUN
ftr-470	97	16	of	of	ADP
ftr-470	97	17	estate	estate	NOUN
ftr-470	97	18	income	income	NOUN
ftr-470	97	19	to	to	PART
ftr-470	97	20	pay	pay	VERB
ftr-470	97	21	claims	claim	NOUN
ftr-470	97	22	would	would	AUX
ftr-470	97	23	result	result	VERB
ftr-470	97	24	in	in	ADP
ftr-470	97	25	counting	count	VERB
ftr-470	97	26	estate	estate	NOUN
ftr-470	97	27	income	income	NOUN
ftr-470	97	28	twice	twice	ADV
ftr-470	97	29	in	in	ADP
ftr-470	97	30	calculating	calculate	VERB
ftr-470	97	31	the	the	DET
ftr-470	97	32	marital	marital	ADJ
ftr-470	97	33	deduction	deduction	NOUN
ftr-470	97	34	:	:	PUNCT
ftr-470	97	35	once	once	ADV
ftr-470	97	36	when	when	SCONJ
ftr-470	97	37	included	include	VERB
ftr-470	97	38	in	in	ADP
ftr-470	97	39	the	the	DET
ftr-470	97	40	date	date	NOUN
ftr-470	97	41	-	-	PUNCT
ftr-470	97	42	ofdeath	ofdeath	NOUN
ftr-470	97	43	value	value	NOUN
ftr-470	97	44	of	of	ADP
ftr-470	97	45	the	the	DET
ftr-470	97	46	residue	residue	NOUN
ftr-470	97	47	and	and	CCONJ
ftr-470	97	48	again	again	ADV
ftr-470	97	49	when	when	SCONJ
ftr-470	97	50	it	it	PRON
ftr-470	97	51	subsequently	subsequently	ADV
ftr-470	97	52	increases	increase	VERB
ftr-470	97	53	the	the	DET
ftr-470	97	54	residue	residue	NOUN
ftr-470	97	55	by	by	ADP
ftr-470	97	56	reason	reason	NOUN
ftr-470	97	57	of	of	ADP
ftr-470	97	58	discharging	discharge	VERB
ftr-470	97	59	claims	claim	NOUN
ftr-470	97	60	.	.	PUNCT
ftr-470	98	1	counting	count	VERB
ftr-470	98	2	the	the	DET
ftr-470	98	3	income	income	NOUN
ftr-470	98	4	twice	twice	ADV
ftr-470	98	5	would	would	AUX
ftr-470	98	6	be	be	AUX
ftr-470	98	7	incorrect	incorrect	ADJ
ftr-470	98	8	in	in	ADP
ftr-470	98	9	any	any	DET
ftr-470	98	10	event	event	NOUN
ftr-470	98	11	because	because	SCONJ
ftr-470	98	12	the	the	DET
ftr-470	98	13	increase	increase	NOUN
ftr-470	98	14	in	in	ADP
ftr-470	98	15	the	the	DET
ftr-470	98	16	residue	residue	NOUN
ftr-470	98	17	attributable	attributable	ADJ
ftr-470	98	18	to	to	ADP
ftr-470	98	19	the	the	DET
ftr-470	98	20	payment	payment	NOUN
ftr-470	98	21	of	of	ADP
ftr-470	98	22	claims	claim	NOUN
ftr-470	98	23	is	be	AUX
ftr-470	98	24	exactly	exactly	ADV
ftr-470	98	25	cancelled	cancel	VERB
ftr-470	98	26	out	out	ADP
ftr-470	98	27	by	by	ADP
ftr-470	98	28	the	the	DET
ftr-470	98	29	diversion	diversion	NOUN
ftr-470	98	30	of	of	ADP
ftr-470	98	31	income	income	NOUN
ftr-470	98	32	from	from	ADP
ftr-470	98	33	the	the	DET
ftr-470	98	34	residue	residue	NOUN
ftr-470	98	35	to	to	ADP
ftr-470	98	36	a	a	DET
ftr-470	98	37	non	non	ADJ
ftr-470	98	38	-	-	ADJ
ftr-470	98	39	marital	marital	ADJ
ftr-470	98	40	use	use	NOUN
ftr-470	98	41	.	.	PUNCT
ftr-470	99	1	it	it	PRON
ftr-470	99	2	does	do	AUX
ftr-470	99	3	not	not	PART
ftr-470	99	4	follow	follow	VERB
ftr-470	99	5	that	that	SCONJ
ftr-470	99	6	a	a	DET
ftr-470	99	7	"	"	PUNCT
ftr-470	99	8	real	real	ADJ
ftr-470	99	9	"	"	PUNCT
ftr-470	99	10	diversion	diversion	NOUN
ftr-470	99	11	of	of	ADP
ftr-470	99	12	estate	estate	NOUN
ftr-470	99	13	income	income	NOUN
ftr-470	99	14	to	to	ADP
ftr-470	99	15	a	a	DET
ftr-470	99	16	non	non	ADJ
ftr-470	99	17	-	-	ADJ
ftr-470	99	18	marital	marital	ADJ
ftr-470	99	19	use	use	NOUN
ftr-470	99	20	(	(	PUNCT
ftr-470	99	21	i.e.	i.e.	X
ftr-470	99	22	,	,	PUNCT
ftr-470	99	23	a	a	DET
ftr-470	99	24	diversion	diversion	NOUN
ftr-470	99	25	that	that	PRON
ftr-470	99	26	does	do	AUX
ftr-470	99	27	not	not	PART
ftr-470	99	28	indirectly	indirectly	ADV
ftr-470	99	29	augment	augment	VERB
ftr-470	99	30	the	the	DET
ftr-470	99	31	marital	marital	ADJ
ftr-470	99	32	share	share	NOUN
ftr-470	99	33	)	)	PUNCT
ftr-470	99	34	would	would	AUX
ftr-470	99	35	fail	fail	VERB
ftr-470	99	36	to	to	PART
ftr-470	99	37	reduce	reduce	VERB
ftr-470	99	38	the	the	DET
ftr-470	99	39	marital	marital	ADJ
ftr-470	99	40	deduction	deduction	NOUN
ftr-470	99	41	:	:	PUNCT
ftr-470	99	42	a	a	DET
ftr-470	99	43	marital	marital	ADJ
ftr-470	99	44	deduction	deduction	NOUN
ftr-470	99	45	for	for	ADP
ftr-470	99	46	the	the	DET
ftr-470	99	47	date	date	NOUN
ftr-470	99	48	-	-	PUNCT
ftr-470	99	49	of	of	ADP
ftr-470	99	50	death	death	NOUN
ftr-470	99	51	principal	principal	NOUN
ftr-470	99	52	assumes	assume	VERB
ftr-470	99	53	that	that	SCONJ
ftr-470	99	54	both	both	CCONJ
ftr-470	99	55	principal	principal	NOUN
ftr-470	99	56	and	and	CCONJ
ftr-470	99	57	income	income	NOUN
ftr-470	99	58	passes	pass	VERB
ftr-470	99	59	to	to	ADP
ftr-470	99	60	the	the	DET
ftr-470	99	61	surviving	surviving	NOUN
ftr-470	99	62	spouse	spouse	NOUN
ftr-470	99	63	;	;	PUNCT
ftr-470	99	64	insofar	insofar	ADV
ftr-470	99	65	as	as	SCONJ
ftr-470	99	66	this	this	DET
ftr-470	99	67	assumption	assumption	NOUN
ftr-470	99	68	is	be	AUX
ftr-470	99	69	incorrect	incorrect	ADJ
ftr-470	99	70	,	,	PUNCT
ftr-470	99	71	the	the	DET
ftr-470	99	72	value	value	NOUN
ftr-470	99	73	passing	pass	VERB
ftr-470	99	74	to	to	ADP
ftr-470	99	75	the	the	DET
ftr-470	99	76	surviving	surviving	NOUN
ftr-470	99	77	spouse	spouse	NOUN
ftr-470	99	78	is	be	AUX
ftr-470	99	79	less	less	ADJ
ftr-470	99	80	than	than	ADP
ftr-470	99	81	the	the	DET
ftr-470	99	82	date	date	NOUN
ftr-470	99	83	of	of	ADP
ftr-470	99	84	death	death	NOUN
ftr-470	99	85	value	value	NOUN
ftr-470	99	86	.	.	PUNCT
ftr-470	100	1	15	15	NUM
ftr-470	100	2	.	.	X
ftr-470	101	1	in	in	ADP
ftr-470	101	2	hubert	hubert	PROPN
ftr-470	101	3	the	the	DET
ftr-470	101	4	administration	administration	NOUN
ftr-470	101	5	expenses	expense	NOUN
ftr-470	101	6	were	be	AUX
ftr-470	101	7	to	to	PART
ftr-470	101	8	be	be	AUX
ftr-470	101	9	charged	charge	VERB
ftr-470	101	10	(	(	PUNCT
ftr-470	101	11	in	in	ADP
ftr-470	101	12	part	part	NOUN
ftr-470	101	13	)	)	PUNCT
ftr-470	101	14	to	to	ADP
ftr-470	101	15	the	the	DET
ftr-470	101	16	marital	marital	ADJ
ftr-470	101	17	share	share	NOUN
ftr-470	101	18	;	;	PUNCT
ftr-470	101	19	the	the	DET
ftr-470	101	20	executor	executor	NOUN
ftr-470	101	21	's	's	PART
ftr-470	101	22	discretion	discretion	NOUN
ftr-470	101	23	related	relate	VERB
ftr-470	101	24	only	only	ADV
ftr-470	101	25	to	to	ADP
ftr-470	101	26	whether	whether	SCONJ
ftr-470	101	27	the	the	DET
ftr-470	101	28	expenses	expense	NOUN
ftr-470	101	29	should	should	AUX
ftr-470	101	30	be	be	AUX
ftr-470	101	31	charged	charge	VERB
ftr-470	101	32	to	to	ADP
ftr-470	101	33	the	the	DET
ftr-470	101	34	principal	principal	NOUN
ftr-470	101	35	or	or	CCONJ
ftr-470	101	36	the	the	DET
ftr-470	101	37	income	income	NOUN
ftr-470	101	38	of	of	ADP
ftr-470	101	39	such	such	ADJ
ftr-470	101	40	share	share	NOUN
ftr-470	101	41	.	.	PUNCT
ftr-470	102	1	see	see	VERB
ftr-470	102	2	hubert	hubert	PROPN
ftr-470	102	3	,	,	PUNCT
ftr-470	102	4	117	117	NUM
ftr-470	102	5	s.	s.	PROPN
ftr-470	102	6	ct	ct	PROPN
ftr-470	102	7	.	.	PUNCT
ftr-470	103	1	at	at	ADP
ftr-470	103	2	1128	1128	NUM
ftr-470	103	3	.	.	PUNCT
ftr-470	104	1	16	16	NUM
ftr-470	104	2	.	.	PUNCT
ftr-470	105	1	see	see	VERB
ftr-470	105	2	irc	irc	PROPN
ftr-470	105	3	§	§	PROPN
ftr-470	105	4	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	105	5	)	)	PUNCT
ftr-470	105	6	.	.	PUNCT
ftr-470	106	1	17	17	NUM
ftr-470	106	2	.	.	PUNCT
ftr-470	107	1	as	as	ADV
ftr-470	107	2	originally	originally	ADV
ftr-470	107	3	enacted	enact	VERB
ftr-470	107	4	,	,	PUNCT
ftr-470	107	5	the	the	DET
ftr-470	107	6	predecessor	predecessor	NOUN
ftr-470	107	7	of	of	ADP
ftr-470	107	8	irc	irc	PROPN
ftr-470	107	9	§	§	PROPN
ftr-470	107	10	2056(b)(4	2056(b)(4	NUM
ftr-470	107	11	)	)	PUNCT
ftr-470	107	12	was	be	AUX
ftr-470	107	13	not	not	PART
ftr-470	107	14	located	locate	VERB
ftr-470	107	15	within	within	ADP
ftr-470	107	16	the	the	DET
ftr-470	107	17	terminable	terminable	ADJ
ftr-470	107	18	interest	interest	NOUN
ftr-470	107	19	rule	rule	NOUN
ftr-470	107	20	of	of	ADP
ftr-470	107	21	irc	irc	PROPN
ftr-470	107	22	§	§	PROPN
ftr-470	107	23	2056(b	2056(b	NUM
ftr-470	107	24	)	)	PUNCT
ftr-470	107	25	.	.	PUNCT
ftr-470	108	1	see	see	VERB
ftr-470	108	2	irc	irc	PROPN
ftr-470	108	3	§	§	PROPN
ftr-470	108	4	812(e	812(e	PROPN
ftr-470	108	5	)	)	PUNCT
ftr-470	108	6	(	(	PUNCT
ftr-470	108	7	1939	1939	NUM
ftr-470	108	8	)	)	PUNCT
ftr-470	108	9	.	.	PUNCT
ftr-470	109	1	as	as	SCONJ
ftr-470	109	2	amended	amend	VERB
ftr-470	109	3	by	by	ADP
ftr-470	109	4	revenue	revenue	NOUN
ftr-470	109	5	act	act	NOUN
ftr-470	109	6	of	of	ADP
ftr-470	109	7	1948	1948	NUM
ftr-470	109	8	,	,	PUNCT
ftr-470	109	9	§	§	PROPN
ftr-470	109	10	361(a	361(a	NUM
ftr-470	109	11	)	)	PUNCT
ftr-470	109	12	,	,	PUNCT
ftr-470	109	13	62	62	NUM
ftr-470	109	14	stat	stat	NOUN
ftr-470	109	15	.	.	PUNCT
ftr-470	110	1	110	110	NUM
ftr-470	110	2	.	.	PUNCT
ftr-470	111	1	the	the	DET
ftr-470	111	2	text	text	NOUN
ftr-470	111	3	of	of	ADP
ftr-470	111	4	§	§	PROPN
ftr-470	111	5	2056(b)(4	2056(b)(4	NUM
ftr-470	111	6	)	)	PUNCT
ftr-470	111	7	begins	begin	VERB
ftr-470	111	8	with	with	ADP
ftr-470	111	9	,	,	PUNCT
ftr-470	111	10	"	"	PUNCT
ftr-470	111	11	in	in	ADP
ftr-470	111	12	determining	determine	VERB
ftr-470	111	13	for	for	ADP
ftr-470	111	14	purposes	purpose	NOUN
ftr-470	111	15	of	of	ADP
ftr-470	111	16	subsection	subsection	NOUN
ftr-470	111	17	(	(	PUNCT
ftr-470	111	18	a	a	X
ftr-470	111	19	)	)	PUNCT
ftr-470	111	20	the	the	DET
ftr-470	111	21	value	value	NOUN
ftr-470	111	22	of	of	ADP
ftr-470	111	23	any	any	DET
ftr-470	111	24	interest	interest	NOUN
ftr-470	111	25	in	in	ADP
ftr-470	111	26	property	property	NOUN
ftr-470	111	27	passing	pass	VERB
ftr-470	111	28	to	to	ADP
ftr-470	111	29	the	the	DET
ftr-470	111	30	surviving	surviving	NOUN
ftr-470	111	31	spouse	spouse	NOUN
ftr-470	111	32	for	for	ADP
ftr-470	111	33	which	which	PRON
ftr-470	111	34	a	a	DET
ftr-470	111	35	deduction	deduction	NOUN
ftr-470	111	36	is	be	AUX
ftr-470	111	37	allowed	allow	VERB
ftr-470	111	38	by	by	ADP
ftr-470	111	39	this	this	DET
ftr-470	111	40	section-	section-	NOUN
ftr-470	111	41	.	.	PUNCT
ftr-470	111	42	"	"	PUNCT
ftr-470	112	1	the	the	DET
ftr-470	112	2	senate	senate	PROPN
ftr-470	112	3	report	report	NOUN
ftr-470	112	4	to	to	ADP
ftr-470	112	5	the	the	DET
ftr-470	112	6	predecessor	predecessor	NOUN
ftr-470	112	7	of	of	ADP
ftr-470	112	8	§	§	PROPN
ftr-470	112	9	2056(b)(4	2056(b)(4	NUM
ftr-470	112	10	)	)	PUNCT
ftr-470	112	11	states	state	VERB
ftr-470	112	12	that	that	SCONJ
ftr-470	112	13	it	it	PRON
ftr-470	112	14	is	be	AUX
ftr-470	112	15	offered	offer	VERB
ftr-470	112	16	for	for	ADP
ftr-470	112	17	purposes	purpose	NOUN
ftr-470	112	18	of	of	ADP
ftr-470	112	19	clarification	clarification	NOUN
ftr-470	112	20	.	.	PUNCT
ftr-470	113	1	see	see	VERB
ftr-470	113	2	s.	s.	PROPN
ftr-470	113	3	rep	rep	PROPN
ftr-470	113	4	.	.	PROPN
ftr-470	114	1	no	no	PROPN
ftr-470	114	2	.	.	NOUN
ftr-470	115	1	80	80	NUM
ftr-470	115	2	-	-	SYM
ftr-470	115	3	1013	1013	NUM
ftr-470	115	4	,	,	PUNCT
ftr-470	115	5	pt	pt	X
ftr-470	115	6	.	.	PROPN
ftr-470	115	7	2	2	NUM
ftr-470	115	8	,	,	PUNCT
ftr-470	115	9	at	at	ADP
ftr-470	115	10	6	6	NUM
ftr-470	115	11	(	(	PUNCT
ftr-470	115	12	1948	1948	NUM
ftr-470	115	13	)	)	PUNCT
ftr-470	115	14	.	.	PUNCT
ftr-470	116	1	in	in	ADP
ftr-470	116	2	short	short	ADJ
ftr-470	116	3	,	,	PUNCT
ftr-470	116	4	nothing	nothing	PRON
ftr-470	116	5	in	in	ADP
ftr-470	116	6	the	the	DET
ftr-470	116	7	structure	structure	NOUN
ftr-470	116	8	or	or	CCONJ
ftr-470	116	9	history	history	NOUN
ftr-470	116	10	of	of	ADP
ftr-470	116	11	irc	irc	PROPN
ftr-470	116	12	19981	19981	NUM
ftr-470	116	13	florida	florida	PROPN
ftr-470	116	14	tax	tax	NOUN
ftr-470	116	15	review	review	NOUN
ftr-470	116	16	regulations	regulation	NOUN
ftr-470	116	17	section	section	NOUN
ftr-470	116	18	20.2056(b)-4	20.2056(b)-4	NUM
ftr-470	116	19	indicates	indicate	VERB
ftr-470	116	20	,	,	PUNCT
ftr-470	116	21	the	the	DET
ftr-470	116	22	specific	specific	ADJ
ftr-470	116	23	items	item	NOUN
ftr-470	116	24	enumerated	enumerate	VERB
ftr-470	116	25	in	in	ADP
ftr-470	116	26	section	section	NOUN
ftr-470	116	27	2056(b)(4	2056(b)(4	NUM
ftr-470	116	28	)	)	PUNCT
ftr-470	116	29	(	(	PUNCT
ftr-470	116	30	encumbrances	encumbrance	NOUN
ftr-470	116	31	and	and	CCONJ
ftr-470	116	32	obligations	obligation	NOUN
ftr-470	116	33	)	)	PUNCT
ftr-470	116	34	are	be	AUX
ftr-470	116	35	not	not	PART
ftr-470	116	36	exhaustive	exhaustive	ADJ
ftr-470	116	37	.	.	PUNCT
ftr-470	116	38	'	'	PUNCT
ftr-470	117	1	8	8	NUM
ftr-470	117	2	therefore	therefore	ADV
ftr-470	117	3	,	,	PUNCT
ftr-470	117	4	the	the	DET
ftr-470	117	5	failure	failure	NOUN
ftr-470	117	6	of	of	ADP
ftr-470	117	7	section	section	NOUN
ftr-470	117	8	2056(b)(4	2056(b)(4	NUM
ftr-470	117	9	)	)	PUNCT
ftr-470	117	10	to	to	PART
ftr-470	117	11	specifically	specifically	ADV
ftr-470	117	12	mention	mention	VERB
ftr-470	117	13	administration	administration	NOUN
ftr-470	117	14	expenses	expense	NOUN
ftr-470	117	15	is	be	AUX
ftr-470	117	16	not	not	PART
ftr-470	117	17	important	important	ADJ
ftr-470	117	18	.	.	PUNCT
ftr-470	118	1	9	9	NUM
ftr-470	119	1	and	and	CCONJ
ftr-470	119	2	indeed	indeed	ADV
ftr-470	119	3	there	there	PRON
ftr-470	119	4	is	be	VERB
ftr-470	119	5	universal	universal	ADJ
ftr-470	119	6	agreement	agreement	NOUN
ftr-470	119	7	that	that	PRON
ftr-470	119	8	estate	estate	NOUN
ftr-470	119	9	administration	administration	NOUN
ftr-470	119	10	expenses	expense	NOUN
ftr-470	119	11	actually	actually	ADV
ftr-470	119	12	charged	charge	VERB
ftr-470	119	13	against	against	ADP
ftr-470	119	14	the	the	DET
ftr-470	119	15	principal	principal	NOUN
ftr-470	119	16	of	of	ADP
ftr-470	119	17	a	a	DET
ftr-470	119	18	marital	marital	ADJ
ftr-470	119	19	bequest	bequest	NOUN
ftr-470	119	20	reduces	reduce	VERB
ftr-470	119	21	the	the	DET
ftr-470	119	22	marital	marital	ADJ
ftr-470	119	23	deduction.2	deduction.2	NOUN
ftr-470	119	24	"	"	PUNCT
ftr-470	119	25	the	the	DET
ftr-470	119	26	parties	party	NOUN
ftr-470	119	27	and	and	CCONJ
ftr-470	119	28	judges	judge	NOUN
ftr-470	119	29	in	in	ADP
ftr-470	119	30	hubert	hubert	PROPN
ftr-470	119	31	focused	focus	VERB
ftr-470	119	32	intently	intently	ADV
ftr-470	119	33	on	on	ADP
ftr-470	119	34	the	the	DET
ftr-470	119	35	abovequoted	abovequoted	ADJ
ftr-470	119	36	regulation	regulation	NOUN
ftr-470	119	37	,	,	PUNCT
ftr-470	119	38	since	since	SCONJ
ftr-470	119	39	it	it	PRON
ftr-470	119	40	specifically	specifically	ADV
ftr-470	119	41	refers	refer	VERB
ftr-470	119	42	to	to	ADP
ftr-470	119	43	administration	administration	NOUN
ftr-470	119	44	expenses	expense	NOUN
ftr-470	119	45	that	that	PRON
ftr-470	119	46	are	be	AUX
ftr-470	119	47	charged	charge	VERB
ftr-470	119	48	to	to	ADP
ftr-470	119	49	income	income	VERB
ftr-470	119	50	.	.	PUNCT
ftr-470	120	1	however	however	ADV
ftr-470	120	2	,	,	PUNCT
ftr-470	120	3	the	the	DET
ftr-470	120	4	last	last	ADJ
ftr-470	120	5	sentence	sentence	NOUN
ftr-470	120	6	of	of	ADP
ftr-470	120	7	the	the	DET
ftr-470	120	8	regulation	regulation	NOUN
ftr-470	120	9	is	be	AUX
ftr-470	120	10	not	not	PART
ftr-470	120	11	directly	directly	ADV
ftr-470	120	12	"	"	PUNCT
ftr-470	120	13	on	on	ADP
ftr-470	120	14	point	point	NOUN
ftr-470	120	15	"	"	PUNCT
ftr-470	120	16	because	because	SCONJ
ftr-470	120	17	it	it	PRON
ftr-470	120	18	refers	refer	VERB
ftr-470	120	19	to	to	ADP
ftr-470	120	20	a	a	DET
ftr-470	120	21	situation	situation	NOUN
ftr-470	120	22	in	in	ADP
ftr-470	120	23	which	which	PRON
ftr-470	120	24	the	the	DET
ftr-470	120	25	income	income	NOUN
ftr-470	120	26	"	"	PUNCT
ftr-470	120	27	is	be	AUX
ftr-470	120	28	to	to	PART
ftr-470	120	29	be	be	AUX
ftr-470	120	30	used	use	VERB
ftr-470	120	31	"	"	PUNCT
ftr-470	120	32	to	to	PART
ftr-470	120	33	pay	pay	VERB
ftr-470	120	34	administration	administration	NOUN
ftr-470	120	35	expenses,2	expenses,2	NOUN
ftr-470	120	36	'	'	PUNCT
ftr-470	120	37	whereas	whereas	SCONJ
ftr-470	120	38	in	in	ADP
ftr-470	120	39	hubert	hubert	PROPN
ftr-470	120	40	the	the	DET
ftr-470	120	41	fiduciary	fiduciary	ADJ
ftr-470	120	42	had	have	VERB
ftr-470	120	43	discretion	discretion	NOUN
ftr-470	120	44	to	to	PART
ftr-470	120	45	charge	charge	VERB
ftr-470	120	46	administration	administration	NOUN
ftr-470	120	47	expenses	expense	NOUN
ftr-470	120	48	against	against	ADP
ftr-470	120	49	the	the	DET
ftr-470	120	50	principal	principal	NOUN
ftr-470	120	51	or	or	CCONJ
ftr-470	120	52	income	income	NOUN
ftr-470	120	53	of	of	ADP
ftr-470	120	54	the	the	DET
ftr-470	120	55	marital	marital	ADJ
ftr-470	120	56	bequest	bequest	NOUN
ftr-470	120	57	.	.	PUNCT
ftr-470	121	1	finally	finally	ADV
ftr-470	121	2	,	,	PUNCT
ftr-470	121	3	section	section	NOUN
ftr-470	121	4	642(g	642(g	PROPN
ftr-470	121	5	)	)	PUNCT
ftr-470	121	6	states	state	VERB
ftr-470	121	7	that	that	SCONJ
ftr-470	121	8	estate	estate	NOUN
ftr-470	121	9	administration	administration	NOUN
ftr-470	121	10	expenses	expense	NOUN
ftr-470	121	11	claimed	claim	VERB
ftr-470	121	12	as	as	ADP
ftr-470	121	13	estate	estate	NOUN
ftr-470	121	14	tax	tax	NOUN
ftr-470	121	15	deductions	deduction	NOUN
ftr-470	121	16	under	under	ADP
ftr-470	121	17	section	section	NOUN
ftr-470	121	18	2053	2053	NUM
ftr-470	121	19	can	can	AUX
ftr-470	121	20	not	not	PART
ftr-470	121	21	also	also	ADV
ftr-470	121	22	be	be	AUX
ftr-470	121	23	deducted	deduct	VERB
ftr-470	121	24	for	for	ADP
ftr-470	121	25	estate	estate	NOUN
ftr-470	121	26	income	income	NOUN
ftr-470	121	27	tax	tax	NOUN
ftr-470	121	28	purposes	purpose	NOUN
ftr-470	121	29	.	.	PUNCT
ftr-470	122	1	in	in	ADP
ftr-470	122	2	hubert	hubert	PROPN
ftr-470	122	3	,	,	PUNCT
ftr-470	122	4	the	the	DET
ftr-470	122	5	expenses	expense	NOUN
ftr-470	122	6	were	be	AUX
ftr-470	122	7	deducted	deduct	VERB
ftr-470	122	8	for	for	ADP
ftr-470	122	9	estate	estate	NOUN
ftr-470	122	10	income	income	NOUN
ftr-470	122	11	tax	tax	NOUN
ftr-470	122	12	purposes	purpose	NOUN
ftr-470	122	13	,	,	PUNCT
ftr-470	122	14	22	22	NUM
ftr-470	122	15	not	not	PART
ftr-470	122	16	for	for	ADP
ftr-470	122	17	estate	estate	NOUN
ftr-470	122	18	tax	tax	NOUN
ftr-470	122	19	purposes	purpose	NOUN
ftr-470	122	20	under	under	ADP
ftr-470	122	21	section	section	NOUN
ftr-470	122	22	2053	2053	NUM
ftr-470	122	23	.	.	PUNCT
ftr-470	123	1	normally	normally	ADV
ftr-470	123	2	,	,	PUNCT
ftr-470	123	3	if	if	SCONJ
ftr-470	123	4	administration	administration	NOUN
ftr-470	123	5	expenses	expense	NOUN
ftr-470	123	6	are	be	AUX
ftr-470	123	7	deducted	deduct	VERB
ftr-470	123	8	for	for	ADP
ftr-470	123	9	estate	estate	NOUN
ftr-470	123	10	tax	tax	NOUN
ftr-470	123	11	purposes	purpose	NOUN
ftr-470	123	12	,	,	PUNCT
ftr-470	123	13	the	the	DET
ftr-470	123	14	marital	marital	ADJ
ftr-470	123	15	deduction	deduction	NOUN
ftr-470	123	16	under	under	ADP
ftr-470	123	17	section	section	NOUN
ftr-470	123	18	2056	2056	NUM
ftr-470	123	19	is	be	AUX
ftr-470	123	20	reduced	reduce	VERB
ftr-470	123	21	pro	pro	ADJ
ftr-470	123	22	tanto	tanto	NOUN
ftr-470	123	23	,	,	PUNCT
ftr-470	123	24	since	since	SCONJ
ftr-470	123	25	otherwise	otherwise	ADV
ftr-470	123	26	the	the	DET
ftr-470	123	27	same	same	ADJ
ftr-470	123	28	expenses	expense	NOUN
ftr-470	123	29	would	would	AUX
ftr-470	123	30	yield	yield	VERB
ftr-470	123	31	a	a	DET
ftr-470	123	32	double	double	ADJ
ftr-470	123	33	estate	estate	NOUN
ftr-470	123	34	deduction	deduction	NOUN
ftr-470	123	35	for	for	ADP
ftr-470	123	36	the	the	DET
ftr-470	123	37	same	same	ADJ
ftr-470	123	38	dollars.23	dollars.23	PROPN
ftr-470	123	39	§	§	PROPN
ftr-470	123	40	2056(b)(4	2056(b)(4	NUM
ftr-470	123	41	)	)	PUNCT
ftr-470	123	42	suggests	suggest	VERB
ftr-470	123	43	that	that	SCONJ
ftr-470	123	44	it	it	PRON
ftr-470	123	45	is	be	AUX
ftr-470	123	46	the	the	DET
ftr-470	123	47	exclusive	exclusive	ADJ
ftr-470	123	48	locus	locus	NOUN
ftr-470	123	49	of	of	ADP
ftr-470	123	50	rules	rule	NOUN
ftr-470	123	51	pertaining	pertain	VERB
ftr-470	123	52	to	to	ADP
ftr-470	123	53	the	the	DET
ftr-470	123	54	value	value	NOUN
ftr-470	123	55	of	of	ADP
ftr-470	123	56	interests	interest	NOUN
ftr-470	123	57	passing	pass	VERB
ftr-470	123	58	to	to	ADP
ftr-470	123	59	the	the	DET
ftr-470	123	60	surviving	surviving	NOUN
ftr-470	123	61	spouse	spouse	NOUN
ftr-470	123	62	.	.	PUNCT
ftr-470	124	1	section	section	NOUN
ftr-470	124	2	2056(b)(4	2056(b)(4	NUM
ftr-470	124	3	)	)	PUNCT
ftr-470	124	4	is	be	AUX
ftr-470	124	5	merely	merely	ADV
ftr-470	124	6	illustrative	illustrative	ADJ
ftr-470	124	7	of	of	ADP
ftr-470	124	8	general	general	ADJ
ftr-470	124	9	"	"	PUNCT
ftr-470	124	10	passing	pass	VERB
ftr-470	124	11	"	"	PUNCT
ftr-470	124	12	principles	principle	NOUN
ftr-470	124	13	.	.	PUNCT
ftr-470	125	1	18	18	NUM
ftr-470	125	2	.	.	X
ftr-470	125	3	see	see	VERB
ftr-470	125	4	also	also	ADV
ftr-470	125	5	s.	s.	PROPN
ftr-470	125	6	rep	rep	PROPN
ftr-470	125	7	.	.	PROPN
ftr-470	126	1	no	no	PROPN
ftr-470	126	2	.	.	NOUN
ftr-470	127	1	80	80	NUM
ftr-470	127	2	-	-	SYM
ftr-470	127	3	1013	1013	NUM
ftr-470	127	4	,	,	PUNCT
ftr-470	127	5	pt	pt	X
ftr-470	127	6	.	.	PROPN
ftr-470	127	7	2	2	NUM
ftr-470	127	8	,	,	PUNCT
ftr-470	127	9	at	at	ADP
ftr-470	127	10	6	6	NUM
ftr-470	127	11	(	(	PUNCT
ftr-470	127	12	1948	1948	NUM
ftr-470	127	13	)	)	PUNCT
ftr-470	127	14	(	(	PUNCT
ftr-470	127	15	stating	state	VERB
ftr-470	127	16	that	that	SCONJ
ftr-470	127	17	the	the	DET
ftr-470	127	18	predecessor	predecessor	NOUN
ftr-470	127	19	to	to	PART
ftr-470	127	20	irc	irc	VERB
ftr-470	127	21	§	§	PROPN
ftr-470	127	22	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	127	23	)	)	PUNCT
ftr-470	127	24	is	be	AUX
ftr-470	127	25	based	base	VERB
ftr-470	127	26	on	on	ADP
ftr-470	127	27	principles	principle	NOUN
ftr-470	127	28	generally	generally	ADV
ftr-470	127	29	applicable	applicable	ADJ
ftr-470	127	30	in	in	ADP
ftr-470	127	31	valuing	value	VERB
ftr-470	127	32	the	the	DET
ftr-470	127	33	net	net	ADJ
ftr-470	127	34	bequest	bequest	NOUN
ftr-470	127	35	)	)	PUNCT
ftr-470	127	36	.	.	PUNCT
ftr-470	128	1	19	19	NUM
ftr-470	128	2	.	.	X
ftr-470	128	3	see	see	VERB
ftr-470	128	4	ballantine	ballantine	PROPN
ftr-470	128	5	v.	v.	PROPN
ftr-470	128	6	tomlinson	tomlinson	PROPN
ftr-470	128	7	,	,	PUNCT
ftr-470	128	8	293	293	NUM
ftr-470	128	9	f.2d	f.2d	ADP
ftr-470	128	10	311	311	NUM
ftr-470	128	11	,	,	PUNCT
ftr-470	128	12	313	313	NUM
ftr-470	128	13	(	(	PUNCT
ftr-470	128	14	5th	5th	ADJ
ftr-470	128	15	cir	cir	NOUN
ftr-470	128	16	.	.	PUNCT
ftr-470	128	17	1961	1961	NUM
ftr-470	128	18	)	)	PUNCT
ftr-470	128	19	.	.	PUNCT
ftr-470	129	1	20	20	NUM
ftr-470	129	2	.	.	PUNCT
ftr-470	130	1	see	see	VERB
ftr-470	130	2	hubert	hubert	PROPN
ftr-470	130	3	,	,	PUNCT
ftr-470	130	4	117	117	NUM
ftr-470	130	5	s.	s.	PROPN
ftr-470	130	6	ct	ct	PROPN
ftr-470	130	7	.	.	PUNCT
ftr-470	131	1	at	at	ADP
ftr-470	131	2	1131	1131	NUM
ftr-470	131	3	;	;	PUNCT
ftr-470	131	4	rev	rev	PROPN
ftr-470	131	5	.	.	PROPN
ftr-470	131	6	rul	rul	NOUN
ftr-470	131	7	.	.	PUNCT
ftr-470	132	1	55	55	NUM
ftr-470	132	2	-	-	SYM
ftr-470	132	3	225	225	NUM
ftr-470	132	4	,	,	PUNCT
ftr-470	132	5	1955	1955	NUM
ftr-470	132	6	-	-	SYM
ftr-470	132	7	1	1	NUM
ftr-470	132	8	c.b	c.b	PROPN
ftr-470	132	9	.	.	PROPN
ftr-470	132	10	460	460	NUM
ftr-470	132	11	(	(	PUNCT
ftr-470	132	12	administration	administration	NOUN
ftr-470	132	13	expenses	expense	VERB
ftr-470	132	14	chargeable	chargeable	ADJ
ftr-470	132	15	to	to	ADP
ftr-470	132	16	marital	marital	ADJ
ftr-470	132	17	deduction	deduction	NOUN
ftr-470	132	18	principal	principal	NOUN
ftr-470	132	19	do	do	AUX
ftr-470	132	20	not	not	PART
ftr-470	132	21	"	"	PUNCT
ftr-470	132	22	pass	pass	VERB
ftr-470	132	23	"	"	PUNCT
ftr-470	132	24	to	to	ADP
ftr-470	132	25	surviving	survive	VERB
ftr-470	132	26	spouse	spouse	NOUN
ftr-470	132	27	)	)	PUNCT
ftr-470	132	28	.	.	PUNCT
ftr-470	133	1	the	the	DET
ftr-470	133	2	taxpayer	taxpayer	NOUN
ftr-470	133	3	in	in	ADP
ftr-470	133	4	hubert	hubert	PROPN
ftr-470	133	5	made	make	VERB
ftr-470	133	6	this	this	DET
ftr-470	133	7	concession	concession	NOUN
ftr-470	133	8	on	on	ADP
ftr-470	133	9	the	the	DET
ftr-470	133	10	basis	basis	NOUN
ftr-470	133	11	of	of	ADP
ftr-470	133	12	its	its	PRON
ftr-470	133	13	"	"	PUNCT
ftr-470	133	14	symmetry	symmetry	NOUN
ftr-470	133	15	"	"	PUNCT
ftr-470	133	16	theory	theory	NOUN
ftr-470	133	17	:	:	PUNCT
ftr-470	133	18	since	since	SCONJ
ftr-470	133	19	estate	estate	NOUN
ftr-470	133	20	income	income	NOUN
ftr-470	133	21	is	be	AUX
ftr-470	133	22	not	not	PART
ftr-470	133	23	separately	separately	ADV
ftr-470	133	24	included	include	VERB
ftr-470	133	25	in	in	ADP
ftr-470	133	26	the	the	DET
ftr-470	133	27	gross	gross	ADJ
ftr-470	133	28	estate	estate	NOUN
ftr-470	133	29	,	,	PUNCT
ftr-470	133	30	reductions	reduction	NOUN
ftr-470	133	31	in	in	ADP
ftr-470	133	32	such	such	ADJ
ftr-470	133	33	income	income	NOUN
ftr-470	133	34	must	must	AUX
ftr-470	133	35	be	be	AUX
ftr-470	133	36	ignored	ignore	VERB
ftr-470	133	37	for	for	ADP
ftr-470	133	38	purposes	purpose	NOUN
ftr-470	133	39	of	of	ADP
ftr-470	133	40	valuing	value	VERB
ftr-470	133	41	the	the	DET
ftr-470	133	42	gross	gross	ADJ
ftr-470	133	43	estate	estate	NOUN
ftr-470	133	44	and	and	CCONJ
ftr-470	133	45	the	the	DET
ftr-470	133	46	marital	marital	ADJ
ftr-470	133	47	deduction	deduction	NOUN
ftr-470	133	48	.	.	PUNCT
ftr-470	134	1	(	(	PUNCT
ftr-470	134	2	for	for	ADP
ftr-470	134	3	the	the	DET
ftr-470	134	4	illogic	illogic	NOUN
ftr-470	134	5	of	of	ADP
ftr-470	134	6	this	this	DET
ftr-470	134	7	argument	argument	NOUN
ftr-470	134	8	,	,	PUNCT
ftr-470	134	9	see	see	VERB
ftr-470	134	10	supra	supra	PROPN
ftr-470	134	11	note	note	PROPN
ftr-470	134	12	14	14	NUM
ftr-470	134	13	.	.	PUNCT
ftr-470	134	14	)	)	PUNCT
ftr-470	135	1	conversely	conversely	ADV
ftr-470	135	2	,	,	PUNCT
ftr-470	135	3	argued	argue	VERB
ftr-470	135	4	the	the	DET
ftr-470	135	5	taxpayer	taxpayer	NOUN
ftr-470	135	6	,	,	PUNCT
ftr-470	135	7	since	since	SCONJ
ftr-470	135	8	inclusion	inclusion	NOUN
ftr-470	135	9	and	and	CCONJ
ftr-470	135	10	deduction	deduction	NOUN
ftr-470	135	11	refers	refer	VERB
ftr-470	135	12	to	to	ADP
ftr-470	135	13	the	the	DET
ftr-470	135	14	principal	principal	NOUN
ftr-470	135	15	of	of	ADP
ftr-470	135	16	assets	asset	NOUN
ftr-470	135	17	,	,	PUNCT
ftr-470	135	18	reductions	reduction	NOUN
ftr-470	135	19	in	in	ADP
ftr-470	135	20	principal	principal	NOUN
ftr-470	135	21	must	must	AUX
ftr-470	135	22	reduce	reduce	VERB
ftr-470	135	23	the	the	DET
ftr-470	135	24	deduction	deduction	NOUN
ftr-470	135	25	.	.	PUNCT
ftr-470	136	1	the	the	DET
ftr-470	136	2	logic	logic	NOUN
ftr-470	136	3	of	of	ADP
ftr-470	136	4	the	the	DET
ftr-470	136	5	symmetry	symmetry	NOUN
ftr-470	136	6	theory	theory	NOUN
ftr-470	136	7	would	would	AUX
ftr-470	136	8	seem	seem	VERB
ftr-470	136	9	to	to	PART
ftr-470	136	10	dictate	dictate	VERB
ftr-470	136	11	that	that	SCONJ
ftr-470	136	12	reductions	reduction	NOUN
ftr-470	136	13	in	in	ADP
ftr-470	136	14	the	the	DET
ftr-470	136	15	principal	principal	NOUN
ftr-470	136	16	of	of	ADP
ftr-470	136	17	the	the	DET
ftr-470	136	18	marital	marital	ADJ
ftr-470	136	19	deduction	deduction	NOUN
ftr-470	136	20	would	would	AUX
ftr-470	136	21	also	also	ADV
ftr-470	136	22	reduce	reduce	VERB
ftr-470	136	23	the	the	DET
ftr-470	136	24	amount	amount	NOUN
ftr-470	136	25	included	include	VERB
ftr-470	136	26	in	in	ADP
ftr-470	136	27	the	the	DET
ftr-470	136	28	gross	gross	ADJ
ftr-470	136	29	estate	estate	NOUN
ftr-470	136	30	,	,	PUNCT
ftr-470	136	31	but	but	CCONJ
ftr-470	136	32	this	this	DET
ftr-470	136	33	issue	issue	NOUN
ftr-470	136	34	was	be	AUX
ftr-470	136	35	not	not	PART
ftr-470	136	36	argued	argue	VERB
ftr-470	136	37	in	in	ADP
ftr-470	136	38	hubert	hubert	NOUN
ftr-470	136	39	,	,	PUNCT
ftr-470	136	40	and	and	CCONJ
ftr-470	136	41	if	if	SCONJ
ftr-470	136	42	it	it	PRON
ftr-470	136	43	had	have	AUX
ftr-470	136	44	been	be	AUX
ftr-470	136	45	argued	argue	VERB
ftr-470	136	46	the	the	DET
ftr-470	136	47	inclusion	inclusion	NOUN
ftr-470	136	48	value	value	NOUN
ftr-470	136	49	would	would	AUX
ftr-470	136	50	not	not	PART
ftr-470	136	51	have	have	AUX
ftr-470	136	52	been	be	AUX
ftr-470	136	53	reduced	reduce	VERB
ftr-470	136	54	.	.	PUNCT
ftr-470	137	1	see	see	VERB
ftr-470	137	2	section	section	NOUN
ftr-470	137	3	e	e	NOUN
ftr-470	137	4	infra	infra	NOUN
ftr-470	137	5	.	.	PUNCT
ftr-470	138	1	21	21	NUM
ftr-470	138	2	.	.	PUNCT
ftr-470	139	1	see	see	VERB
ftr-470	139	2	regs	reg	NOUN
ftr-470	139	3	.	.	PUNCT
ftr-470	140	1	§	§	PROPN
ftr-470	140	2	20.2056(b)-4	20.2056(b)-4	NUM
ftr-470	140	3	(	(	PUNCT
ftr-470	140	4	last	last	ADJ
ftr-470	140	5	sentence	sentence	NOUN
ftr-470	140	6	)	)	PUNCT
ftr-470	140	7	.	.	PUNCT
ftr-470	141	1	22	22	NUM
ftr-470	141	2	.	.	PUNCT
ftr-470	142	1	see	see	VERB
ftr-470	142	2	supra	supra	PROPN
ftr-470	142	3	note	note	PROPN
ftr-470	142	4	3	3	NUM
ftr-470	142	5	.	.	NOUN
ftr-470	142	6	23	23	NUM
ftr-470	142	7	.	.	PUNCT
ftr-470	143	1	suppose	suppose	VERB
ftr-470	143	2	w	w	NOUN
ftr-470	143	3	dies	die	NOUN
ftr-470	143	4	leaving	leave	VERB
ftr-470	143	5	$	$	SYM
ftr-470	143	6	200,000	200,000	NUM
ftr-470	143	7	to	to	ADP
ftr-470	143	8	b	b	NOUN
ftr-470	143	9	and	and	CCONJ
ftr-470	143	10	the	the	DET
ftr-470	143	11	residue	residue	NOUN
ftr-470	143	12	to	to	ADP
ftr-470	143	13	h.	h.	PROPN
ftr-470	143	14	assume	assume	VERB
ftr-470	143	15	that	that	SCONJ
ftr-470	143	16	w	w	PROPN
ftr-470	143	17	's	's	PART
ftr-470	143	18	gross	gross	ADJ
ftr-470	143	19	estate	estate	NOUN
ftr-470	143	20	is	be	AUX
ftr-470	143	21	$	$	SYM
ftr-470	143	22	1	1	NUM
ftr-470	143	23	million	million	NUM
ftr-470	143	24	and	and	CCONJ
ftr-470	143	25	that	that	PRON
ftr-470	143	26	administration	administration	NOUN
ftr-470	143	27	expenses	expense	NOUN
ftr-470	143	28	(	(	PUNCT
ftr-470	143	29	charged	charge	VERB
ftr-470	143	30	against	against	ADP
ftr-470	143	31	the	the	DET
ftr-470	143	32	principal	principal	NOUN
ftr-470	143	33	of	of	ADP
ftr-470	143	34	the	the	DET
ftr-470	143	35	residue	residue	NOUN
ftr-470	143	36	)	)	PUNCT
ftr-470	143	37	are	be	AUX
ftr-470	143	38	$	$	SYM
ftr-470	143	39	50,000	50,000	NUM
ftr-470	143	40	.	.	PUNCT
ftr-470	144	1	w	w	NOUN
ftr-470	144	2	's	's	PART
ftr-470	144	3	taxable	taxable	ADJ
ftr-470	144	4	estate	estate	NOUN
ftr-470	144	5	is	be	AUX
ftr-470	144	6	$	$	SYM
ftr-470	144	7	200,000	200,000	NUM
ftr-470	144	8	(	(	PUNCT
ftr-470	144	9	i.e.	i.e.	X
ftr-470	144	10	,	,	PUNCT
ftr-470	144	11	the	the	DET
ftr-470	144	12	bequest	bequest	NOUN
ftr-470	144	13	to	to	ADP
ftr-470	144	14	b	b	PROPN
ftr-470	144	15	is	be	AUX
ftr-470	144	16	fully	fully	ADV
ftr-470	144	17	taxable	taxable	ADJ
ftr-470	144	18	)	)	PUNCT
ftr-470	144	19	.	.	PUNCT
ftr-470	145	1	if	if	SCONJ
ftr-470	145	2	w	w	PROPN
ftr-470	145	3	's	's	PART
ftr-470	145	4	estate	estate	NOUN
ftr-470	145	5	were	be	AUX
ftr-470	145	6	to	to	PART
ftr-470	145	7	obtain	obtain	VERB
ftr-470	145	8	a	a	DET
ftr-470	145	9	deduction	deduction	NOUN
ftr-470	145	10	of	of	ADP
ftr-470	145	11	$	$	SYM
ftr-470	145	12	50,000	50,000	NUM
ftr-470	145	13	for	for	ADP
ftr-470	145	14	administration	administration	NOUN
ftr-470	145	15	expenses	expense	NOUN
ftr-470	145	16	and	and	CCONJ
ftr-470	145	17	a	a	DET
ftr-470	145	18	marital	marital	ADJ
ftr-470	145	19	deduction	deduction	NOUN
ftr-470	145	20	of	of	ADP
ftr-470	145	21	$	$	SYM
ftr-470	145	22	800,000	800,000	NUM
ftr-470	145	23	,	,	PUNCT
ftr-470	145	24	there	there	PRON
ftr-470	145	25	would	would	AUX
ftr-470	145	26	be	be	AUX
ftr-470	145	27	a	a	DET
ftr-470	145	28	double	double	ADJ
ftr-470	145	29	deduction	deduction	NOUN
ftr-470	145	30	to	to	ADP
ftr-470	145	31	the	the	DET
ftr-470	145	32	extent	extent	NOUN
ftr-470	145	33	of	of	ADP
ftr-470	145	34	$	$	SYM
ftr-470	145	35	50,000	50,000	NUM
ftr-470	145	36	.	.	PUNCT
ftr-470	146	1	the	the	DET
ftr-470	146	2	double	double	ADJ
ftr-470	146	3	-	-	PUNCT
ftr-470	146	4	deduction	deduction	NOUN
ftr-470	146	5	problem	problem	NOUN
ftr-470	146	6	is	be	AUX
ftr-470	146	7	solved	solve	VERB
ftr-470	146	8	by	by	ADP
ftr-470	146	9	the	the	DET
ftr-470	146	10	"	"	PUNCT
ftr-470	146	11	value	value	NOUN
ftr-470	146	12	passing	passing	NOUN
ftr-470	146	13	"	"	PUNCT
ftr-470	146	14	rule	rule	NOUN
ftr-470	146	15	:	:	PUNCT
ftr-470	146	16	only	only	ADV
ftr-470	146	17	$	$	SYM
ftr-470	146	18	750,000	750,000	NUM
ftr-470	146	19	passes	pass	NOUN
ftr-470	146	20	to	to	ADP
ftr-470	146	21	h	h	NOUN
ftr-470	146	22	,	,	PUNCT
ftr-470	146	23	[	[	X
ftr-470	146	24	vol	vol	NOUN
ftr-470	146	25	.	.	PUNCT
ftr-470	147	1	3:11	3:11	NUM
ftr-470	147	2	lifting	lift	VERB
ftr-470	147	3	the	the	DET
ftr-470	147	4	shroud	shroud	NOUN
ftr-470	147	5	obscuring	obscure	VERB
ftr-470	147	6	estate	estate	NOUN
ftr-470	147	7	of	of	ADP
ftr-470	147	8	hubert	hubert	PROPN
ftr-470	147	9	a	a	DET
ftr-470	147	10	way	way	NOUN
ftr-470	147	11	of	of	ADP
ftr-470	147	12	stating	state	VERB
ftr-470	147	13	the	the	DET
ftr-470	147	14	holding	holding	NOUN
ftr-470	147	15	of	of	ADP
ftr-470	147	16	hubert	hubert	PROPN
ftr-470	147	17	is	be	AUX
ftr-470	147	18	that	that	SCONJ
ftr-470	147	19	deducting	deduct	VERB
ftr-470	147	20	the	the	DET
ftr-470	147	21	expenses	expense	NOUN
ftr-470	147	22	for	for	ADP
ftr-470	147	23	income	income	NOUN
ftr-470	147	24	tax	tax	NOUN
ftr-470	147	25	purposes	purpose	NOUN
ftr-470	147	26	does	do	AUX
ftr-470	147	27	not	not	PART
ftr-470	147	28	per	per	ADP
ftr-470	147	29	se	se	X
ftr-470	147	30	require	require	VERB
ftr-470	147	31	a	a	DET
ftr-470	147	32	dollar	dollar	NOUN
ftr-470	147	33	-	-	PUNCT
ftr-470	147	34	for	for	ADP
ftr-470	147	35	dollar	dollar	NOUN
ftr-470	147	36	reduction	reduction	NOUN
ftr-470	147	37	in	in	ADP
ftr-470	147	38	the	the	DET
ftr-470	147	39	estate	estate	NOUN
ftr-470	147	40	tax	tax	NOUN
ftr-470	147	41	marital	marital	ADJ
ftr-470	147	42	deduction	deduction	NOUN
ftr-470	147	43	if	if	SCONJ
ftr-470	147	44	the	the	DET
ftr-470	147	45	expenses	expense	NOUN
ftr-470	147	46	are	be	AUX
ftr-470	147	47	charged	charge	VERB
ftr-470	147	48	against	against	ADP
ftr-470	147	49	income	income	NOUN
ftr-470	147	50	for	for	ADP
ftr-470	147	51	trust	trust	NOUN
ftr-470	147	52	accounting	accounting	NOUN
ftr-470	147	53	purposes	purpose	NOUN
ftr-470	147	54	pursuant	pursuant	ADJ
ftr-470	147	55	to	to	ADP
ftr-470	147	56	an	an	DET
ftr-470	147	57	executor	executor	NOUN
ftr-470	147	58	's	's	PART
ftr-470	147	59	discretion	discretion	NOUN
ftr-470	147	60	.	.	PUNCT
ftr-470	148	1	professor	professor	NOUN
ftr-470	148	2	charles	charles	PROPN
ftr-470	148	3	davenport	davenport	PROPN
ftr-470	148	4	has	have	AUX
ftr-470	148	5	shown	show	VERB
ftr-470	148	6	that	that	SCONJ
ftr-470	148	7	not	not	PART
ftr-470	148	8	reducing	reduce	VERB
ftr-470	148	9	the	the	DET
ftr-470	148	10	marital	marital	ADJ
ftr-470	148	11	deduction	deduction	NOUN
ftr-470	148	12	in	in	ADP
ftr-470	148	13	hubert	hubert	PROPN
ftr-470	148	14	allows	allow	VERB
ftr-470	148	15	the	the	DET
ftr-470	148	16	expenses	expense	NOUN
ftr-470	148	17	to	to	PART
ftr-470	148	18	reduce	reduce	VERB
ftr-470	148	19	both	both	PRON
ftr-470	148	20	estate	estate	NOUN
ftr-470	148	21	taxable	taxable	ADJ
ftr-470	148	22	income	income	NOUN
ftr-470	148	23	and	and	CCONJ
ftr-470	148	24	the	the	DET
ftr-470	148	25	taxable	taxable	ADJ
ftr-470	148	26	estate	estate	NOUN
ftr-470	148	27	,	,	PUNCT
ftr-470	148	28	contrary	contrary	ADV
ftr-470	148	29	to	to	ADP
ftr-470	148	30	the	the	DET
ftr-470	148	31	spirit	spirit	NOUN
ftr-470	148	32	,	,	PUNCT
ftr-470	148	33	if	if	SCONJ
ftr-470	148	34	not	not	PART
ftr-470	148	35	the	the	DET
ftr-470	148	36	letter	letter	NOUN
ftr-470	148	37	,	,	PUNCT
ftr-470	148	38	of	of	ADP
ftr-470	148	39	section	section	NOUN
ftr-470	148	40	642(g	642(g	PROPN
ftr-470	148	41	)	)	PUNCT
ftr-470	148	42	.	.	PUNCT
ftr-470	149	1	2	2	NUM
ftr-470	149	2	'	'	PART
ftr-470	149	3	example	example	NOUN
ftr-470	149	4	:	:	PUNCT
ftr-470	149	5	h	h	PROPN
ftr-470	149	6	's	's	PART
ftr-470	149	7	gross	gross	ADJ
ftr-470	149	8	estate	estate	NOUN
ftr-470	149	9	is	be	AUX
ftr-470	149	10	$	$	SYM
ftr-470	149	11	50	50	NUM
ftr-470	149	12	million	million	NUM
ftr-470	149	13	.	.	PUNCT
ftr-470	150	1	h	h	NOUN
ftr-470	150	2	's	's	PART
ftr-470	150	3	will	will	AUX
ftr-470	150	4	leaves	leave	VERB
ftr-470	150	5	$	$	SYM
ftr-470	150	6	10	10	NUM
ftr-470	150	7	million	million	NUM
ftr-470	150	8	to	to	ADP
ftr-470	150	9	b	b	NOUN
ftr-470	150	10	and	and	CCONJ
ftr-470	150	11	the	the	DET
ftr-470	150	12	residue	residue	NOUN
ftr-470	150	13	to	to	ADP
ftr-470	150	14	w.	w.	PROPN
ftr-470	150	15	estate	estate	PROPN
ftr-470	150	16	administration	administration	NOUN
ftr-470	150	17	expenses	expense	NOUN
ftr-470	150	18	,	,	PUNCT
ftr-470	150	19	payable	payable	ADJ
ftr-470	150	20	out	out	ADP
ftr-470	150	21	of	of	ADP
ftr-470	150	22	the	the	DET
ftr-470	150	23	residue	residue	NOUN
ftr-470	150	24	,	,	PUNCT
ftr-470	150	25	are	be	AUX
ftr-470	150	26	$	$	SYM
ftr-470	150	27	1	1	NUM
ftr-470	150	28	million	million	NUM
ftr-470	150	29	.	.	PUNCT
ftr-470	151	1	estate	estate	NOUN
ftr-470	151	2	income	income	NOUN
ftr-470	151	3	is	be	AUX
ftr-470	151	4	$	$	SYM
ftr-470	151	5	3	3	NUM
ftr-470	151	6	million	million	NUM
ftr-470	151	7	,	,	PUNCT
ftr-470	151	8	all	all	PRON
ftr-470	151	9	of	of	ADP
ftr-470	151	10	which	which	PRON
ftr-470	151	11	eventually	eventually	ADV
ftr-470	151	12	passes	pass	VERB
ftr-470	151	13	to	to	ADP
ftr-470	151	14	the	the	DET
ftr-470	151	15	residue	residue	NOUN
ftr-470	151	16	.	.	PUNCT
ftr-470	152	1	administration	administration	NOUN
ftr-470	152	2	expenses	expense	NOUN
ftr-470	152	3	are	be	AUX
ftr-470	152	4	charged	charge	VERB
ftr-470	152	5	against	against	ADP
ftr-470	152	6	the	the	DET
ftr-470	152	7	income	income	NOUN
ftr-470	152	8	of	of	ADP
ftr-470	152	9	the	the	DET
ftr-470	152	10	residue	residue	NOUN
ftr-470	152	11	and	and	CCONJ
ftr-470	152	12	are	be	AUX
ftr-470	152	13	deducted	deduct	VERB
ftr-470	152	14	for	for	ADP
ftr-470	152	15	income	income	NOUN
ftr-470	152	16	tax	tax	NOUN
ftr-470	152	17	purposes	purpose	NOUN
ftr-470	152	18	.	.	PUNCT
ftr-470	153	1	under	under	ADP
ftr-470	153	2	hubert	hubert	PROPN
ftr-470	153	3	,	,	PUNCT
ftr-470	153	4	the	the	DET
ftr-470	153	5	marital	marital	ADJ
ftr-470	153	6	deduction	deduction	NOUN
ftr-470	153	7	of	of	ADP
ftr-470	153	8	$	$	SYM
ftr-470	153	9	40	40	NUM
ftr-470	153	10	million	million	NUM
ftr-470	153	11	is	be	AUX
ftr-470	153	12	unreduced	unreduced	ADJ
ftr-470	153	13	,	,	PUNCT
ftr-470	153	14	and	and	CCONJ
ftr-470	153	15	produces	produce	VERB
ftr-470	153	16	a	a	DET
ftr-470	153	17	taxable	taxable	ADJ
ftr-470	153	18	estate	estate	NOUN
ftr-470	153	19	of	of	ADP
ftr-470	153	20	$	$	SYM
ftr-470	153	21	10	10	NUM
ftr-470	153	22	million	million	NUM
ftr-470	153	23	(	(	PUNCT
ftr-470	153	24	the	the	DET
ftr-470	153	25	bequest	bequest	NOUN
ftr-470	153	26	to	to	ADP
ftr-470	153	27	b	b	NUM
ftr-470	153	28	)	)	PUNCT
ftr-470	153	29	.	.	PUNCT
ftr-470	154	1	thus	thus	ADV
ftr-470	154	2	,	,	PUNCT
ftr-470	154	3	there	there	PRON
ftr-470	154	4	is	be	VERB
ftr-470	154	5	a	a	DET
ftr-470	154	6	$	$	SYM
ftr-470	154	7	1	1	NUM
ftr-470	154	8	million	million	NUM
ftr-470	154	9	income	income	NOUN
ftr-470	154	10	tax	tax	NOUN
ftr-470	154	11	deduction	deduction	NOUN
ftr-470	154	12	and	and	CCONJ
ftr-470	154	13	a	a	DET
ftr-470	154	14	$	$	SYM
ftr-470	154	15	40	40	NUM
ftr-470	154	16	million	million	NUM
ftr-470	154	17	estate	estate	NOUN
ftr-470	154	18	tax	tax	NOUN
ftr-470	154	19	deduction	deduction	NOUN
ftr-470	154	20	,	,	PUNCT
ftr-470	154	21	despite	despite	SCONJ
ftr-470	154	22	the	the	DET
ftr-470	154	23	fact	fact	NOUN
ftr-470	154	24	that	that	SCONJ
ftr-470	154	25	both	both	DET
ftr-470	154	26	deductions	deduction	NOUN
ftr-470	154	27	derive	derive	VERB
ftr-470	154	28	from	from	ADP
ftr-470	154	29	the	the	DET
ftr-470	154	30	same	same	ADJ
ftr-470	154	31	$	$	SYM
ftr-470	154	32	40	40	NUM
ftr-470	154	33	million	million	NUM
ftr-470	154	34	fund	fund	NOUN
ftr-470	154	35	.	.	PUNCT
ftr-470	155	1	if	if	SCONJ
ftr-470	155	2	the	the	DET
ftr-470	155	3	income	income	NOUN
ftr-470	155	4	tax	tax	NOUN
ftr-470	155	5	deduction	deduction	NOUN
ftr-470	155	6	were	be	AUX
ftr-470	155	7	taken	take	VERB
ftr-470	155	8	but	but	CCONJ
ftr-470	155	9	the	the	DET
ftr-470	155	10	expenses	expense	NOUN
ftr-470	155	11	were	be	AUX
ftr-470	155	12	charged	charge	VERB
ftr-470	155	13	against	against	ADP
ftr-470	155	14	the	the	DET
ftr-470	155	15	principal	principal	NOUN
ftr-470	155	16	of	of	ADP
ftr-470	155	17	the	the	DET
ftr-470	155	18	residue	residue	NOUN
ftr-470	155	19	,	,	PUNCT
ftr-470	155	20	the	the	DET
ftr-470	155	21	marital	marital	ADJ
ftr-470	155	22	deduction	deduction	NOUN
ftr-470	155	23	would	would	AUX
ftr-470	155	24	concededly	concededly	ADV
ftr-470	155	25	be	be	AUX
ftr-470	155	26	reduced	reduce	VERB
ftr-470	155	27	to	to	ADP
ftr-470	155	28	$	$	SYM
ftr-470	155	29	39	39	NUM
ftr-470	155	30	million	million	NUM
ftr-470	155	31	.	.	PUNCT
ftr-470	156	1	similarly	similarly	ADV
ftr-470	156	2	,	,	PUNCT
ftr-470	156	3	if	if	SCONJ
ftr-470	156	4	the	the	DET
ftr-470	156	5	expenses	expense	NOUN
ftr-470	156	6	were	be	AUX
ftr-470	156	7	claimed	claim	VERB
ftr-470	156	8	for	for	ADP
ftr-470	156	9	estate	estate	NOUN
ftr-470	156	10	tax	tax	NOUN
ftr-470	156	11	purposes	purpose	NOUN
ftr-470	156	12	and	and	CCONJ
ftr-470	156	13	charged	charge	VERB
ftr-470	156	14	to	to	ADP
ftr-470	156	15	the	the	DET
ftr-470	156	16	principal	principal	NOUN
ftr-470	156	17	of	of	ADP
ftr-470	156	18	the	the	DET
ftr-470	156	19	residue	residue	NOUN
ftr-470	156	20	,	,	PUNCT
ftr-470	156	21	there	there	PRON
ftr-470	156	22	would	would	AUX
ftr-470	156	23	be	be	AUX
ftr-470	156	24	no	no	DET
ftr-470	156	25	income	income	NOUN
ftr-470	156	26	tax	tax	NOUN
ftr-470	156	27	deduction	deduction	NOUN
ftr-470	156	28	and	and	CCONJ
ftr-470	156	29	total	total	ADJ
ftr-470	156	30	estate	estate	NOUN
ftr-470	156	31	tax	tax	NOUN
ftr-470	156	32	deductions	deduction	NOUN
ftr-470	156	33	of	of	ADP
ftr-470	156	34	$	$	SYM
ftr-470	156	35	40	40	NUM
ftr-470	156	36	million	million	NUM
ftr-470	156	37	(	(	PUNCT
ftr-470	156	38	$	$	SYM
ftr-470	156	39	1	1	NUM
ftr-470	156	40	million	million	NUM
ftr-470	156	41	under	under	ADP
ftr-470	156	42	section	section	NOUN
ftr-470	156	43	2053	2053	NUM
ftr-470	156	44	and	and	CCONJ
ftr-470	156	45	$	$	SYM
ftr-470	156	46	39	39	NUM
ftr-470	156	47	million	million	NUM
ftr-470	156	48	under	under	ADP
ftr-470	156	49	section	section	NOUN
ftr-470	156	50	2056	2056	NUM
ftr-470	156	51	)	)	PUNCT
ftr-470	156	52	.	.	PUNCT
ftr-470	157	1	the	the	DET
ftr-470	157	2	effect	effect	NOUN
ftr-470	157	3	of	of	ADP
ftr-470	157	4	the	the	DET
ftr-470	157	5	holding	holding	NOUN
ftr-470	157	6	in	in	ADP
ftr-470	157	7	hubert	hubert	PROPN
ftr-470	157	8	is	be	AUX
ftr-470	157	9	that	that	SCONJ
ftr-470	157	10	administration	administration	NOUN
ftr-470	157	11	expenses	expense	NOUN
ftr-470	157	12	that	that	PRON
ftr-470	157	13	reduce	reduce	VERB
ftr-470	157	14	the	the	DET
ftr-470	157	15	marital	marital	ADJ
ftr-470	157	16	bequest	bequest	NOUN
ftr-470	157	17	income	income	NOUN
ftr-470	157	18	can	can	AUX
ftr-470	157	19	be	be	AUX
ftr-470	157	20	deducted	deduct	VERB
ftr-470	157	21	elsewhere	elsewhere	ADV
ftr-470	157	22	while	while	SCONJ
ftr-470	157	23	not	not	PART
ftr-470	157	24	reducing	reduce	VERB
ftr-470	157	25	the	the	DET
ftr-470	157	26	marital	marital	ADJ
ftr-470	157	27	deduction	deduction	NOUN
ftr-470	157	28	.	.	PUNCT
ftr-470	158	1	this	this	DET
ftr-470	158	2	result	result	NOUN
ftr-470	158	3	is	be	AUX
ftr-470	158	4	out	out	ADP
ftr-470	158	5	of	of	ADP
ftr-470	158	6	sync	sync	NOUN
ftr-470	158	7	with	with	ADP
ftr-470	158	8	the	the	DET
ftr-470	158	9	result	result	NOUN
ftr-470	158	10	for	for	ADP
ftr-470	158	11	near	near	ADJ
ftr-470	158	12	-	-	PUNCT
ftr-470	158	13	identical	identical	ADJ
ftr-470	158	14	scenarios	scenario	NOUN
ftr-470	158	15	.	.	PUNCT
ftr-470	159	1	b.	b.	VERB
ftr-470	159	2	the	the	DET
ftr-470	159	3	opinions	opinion	NOUN
ftr-470	159	4	in	in	ADP
ftr-470	159	5	the	the	DET
ftr-470	159	6	supreme	supreme	PROPN
ftr-470	159	7	court	court	PROPN
ftr-470	159	8	there	there	PRON
ftr-470	159	9	were	be	VERB
ftr-470	159	10	four	four	NUM
ftr-470	159	11	opinions	opinion	NOUN
ftr-470	159	12	in	in	ADP
ftr-470	159	13	the	the	DET
ftr-470	159	14	supreme	supreme	PROPN
ftr-470	159	15	court	court	PROPN
ftr-470	159	16	.	.	PUNCT
ftr-470	160	1	the	the	DET
ftr-470	160	2	plurality	plurality	NOUN
ftr-470	160	3	opinion	opinion	NOUN
ftr-470	160	4	of	of	ADP
ftr-470	160	5	justice	justice	PROPN
ftr-470	160	6	kennedy	kennedy	PROPN
ftr-470	160	7	(	(	PUNCT
ftr-470	160	8	joined	join	VERB
ftr-470	160	9	by	by	ADP
ftr-470	160	10	chief	chief	ADJ
ftr-470	160	11	justice	justice	NOUN
ftr-470	160	12	rehnquist	rehnquist	NOUN
ftr-470	160	13	and	and	CCONJ
ftr-470	160	14	justices	justice	NOUN
ftr-470	160	15	stevens	steven	NOUN
ftr-470	160	16	and	and	CCONJ
ftr-470	160	17	ginsburg	ginsburg	PROPN
ftr-470	160	18	)	)	PUNCT
ftr-470	160	19	took	take	VERB
ftr-470	160	20	the	the	DET
ftr-470	160	21	position	position	NOUN
ftr-470	160	22	that	that	SCONJ
ftr-470	160	23	the	the	DET
ftr-470	160	24	values	value	NOUN
ftr-470	160	25	of	of	ADP
ftr-470	160	26	both	both	CCONJ
ftr-470	160	27	the	the	DET
ftr-470	160	28	gross	gross	ADJ
ftr-470	160	29	estate	estate	NOUN
ftr-470	160	30	and	and	CCONJ
ftr-470	160	31	the	the	DET
ftr-470	160	32	marital	marital	ADJ
ftr-470	160	33	deduction	deduction	NOUN
ftr-470	160	34	were	be	AUX
ftr-470	160	35	to	to	PART
ftr-470	160	36	be	be	AUX
ftr-470	160	37	determined	determine	VERB
ftr-470	160	38	solely	solely	ADV
ftr-470	160	39	as	as	ADP
ftr-470	160	40	of	of	ADP
ftr-470	160	41	the	the	DET
ftr-470	160	42	date	date	NOUN
ftr-470	160	43	of	of	ADP
ftr-470	160	44	death	death	NOUN
ftr-470	160	45	on	on	ADP
ftr-470	160	46	the	the	DET
ftr-470	160	47	basis	basis	NOUN
ftr-470	160	48	of	of	ADP
ftr-470	160	49	present	present	ADJ
ftr-470	160	50	-	-	PUNCT
ftr-470	160	51	value	value	NOUN
ftr-470	160	52	analysis	analysis	NOUN
ftr-470	160	53	.	.	PUNCT
ftr-470	160	54	'	'	PUNCT
ftr-470	161	1	if	if	SCONJ
ftr-470	161	2	this	this	DET
ftr-470	161	3	premise	premise	NOUN
ftr-470	161	4	were	be	AUX
ftr-470	161	5	carried	carry	VERB
ftr-470	161	6	through	through	ADP
ftr-470	161	7	to	to	ADP
ftr-470	161	8	and	and	CCONJ
ftr-470	161	9	so	so	ADV
ftr-470	161	10	the	the	DET
ftr-470	161	11	marital	marital	ADJ
ftr-470	161	12	deduction	deduction	NOUN
ftr-470	161	13	is	be	AUX
ftr-470	161	14	limited	limit	VERB
ftr-470	161	15	to	to	ADP
ftr-470	161	16	$	$	SYM
ftr-470	161	17	750,000	750,000	NUM
ftr-470	161	18	.	.	PUNCT
ftr-470	162	1	in	in	ADP
ftr-470	162	2	addition	addition	NOUN
ftr-470	162	3	,	,	PUNCT
ftr-470	162	4	irc	irc	ADV
ftr-470	162	5	§	§	PROPN
ftr-470	162	6	2056(b)(9	2056(b)(9	NUM
ftr-470	162	7	)	)	PUNCT
ftr-470	162	8	expressly	expressly	ADV
ftr-470	162	9	precludes	preclude	VERB
ftr-470	162	10	double	double	ADJ
ftr-470	162	11	estate	estate	NOUN
ftr-470	162	12	tax	tax	NOUN
ftr-470	162	13	deductions	deduction	NOUN
ftr-470	162	14	for	for	ADP
ftr-470	162	15	the	the	DET
ftr-470	162	16	same	same	ADJ
ftr-470	162	17	interest	interest	NOUN
ftr-470	162	18	in	in	ADP
ftr-470	162	19	property	property	NOUN
ftr-470	162	20	.	.	PUNCT
ftr-470	163	1	24	24	NUM
ftr-470	163	2	.	.	PUNCT
ftr-470	164	1	see	see	VERB
ftr-470	164	2	charles	charles	PROPN
ftr-470	164	3	davenport	davenport	PROPN
ftr-470	164	4	,	,	PUNCT
ftr-470	164	5	a	a	DET
ftr-470	164	6	street	street	NOUN
ftr-470	164	7	through	through	ADP
ftr-470	164	8	hubert	hubert	PROPN
ftr-470	164	9	's	's	PART
ftr-470	164	10	fog	fog	PROPN
ftr-470	164	11	,	,	PUNCT
ftr-470	164	12	73	73	NUM
ftr-470	164	13	tax	tax	NOUN
ftr-470	164	14	notes	note	NOUN
ftr-470	164	15	1107	1107	NUM
ftr-470	164	16	(	(	PUNCT
ftr-470	164	17	dec	dec	PROPN
ftr-470	164	18	.	.	PROPN
ftr-470	164	19	2	2	NUM
ftr-470	164	20	,	,	PUNCT
ftr-470	164	21	1996	1996	NUM
ftr-470	164	22	)	)	PUNCT
ftr-470	164	23	.	.	PUNCT
ftr-470	165	1	25	25	NUM
ftr-470	165	2	.	.	PUNCT
ftr-470	166	1	hubert	hubert	PROPN
ftr-470	166	2	,	,	PUNCT
ftr-470	166	3	117	117	NUM
ftr-470	166	4	s.	s.	PROPN
ftr-470	166	5	ct	ct	PROPN
ftr-470	166	6	.	.	PUNCT
ftr-470	167	1	at	at	ADP
ftr-470	167	2	1128	1128	NUM
ftr-470	167	3	-	-	SYM
ftr-470	167	4	29	29	NUM
ftr-470	167	5	.	.	PUNCT
ftr-470	167	6	19981	19981	NUM
ftr-470	167	7	florida	florida	PROPN
ftr-470	167	8	tax	tax	PROPN
ftr-470	167	9	review	review	NOUN
ftr-470	167	10	its	its	PRON
ftr-470	167	11	logical	logical	ADJ
ftr-470	167	12	conclusion	conclusion	NOUN
ftr-470	167	13	,	,	PUNCT
ftr-470	167	14	then	then	ADV
ftr-470	167	15	it	it	PRON
ftr-470	167	16	would	would	AUX
ftr-470	167	17	not	not	PART
ftr-470	167	18	matter	matter	VERB
ftr-470	167	19	whether	whether	SCONJ
ftr-470	167	20	administration	administration	NOUN
ftr-470	167	21	expenses	expense	NOUN
ftr-470	167	22	were	be	AUX
ftr-470	167	23	charged	charge	VERB
ftr-470	167	24	to	to	PART
ftr-470	167	25	income	income	VERB
ftr-470	167	26	or	or	CCONJ
ftr-470	167	27	to	to	AUX
ftr-470	167	28	corpus	corpus	VERB
ftr-470	167	29	.	.	PUNCT
ftr-470	168	1	present	present	ADJ
ftr-470	168	2	-	-	PUNCT
ftr-470	168	3	value	value	NOUN
ftr-470	168	4	analysis	analysis	NOUN
ftr-470	168	5	makes	make	VERB
ftr-470	168	6	no	no	DET
ftr-470	168	7	distinction	distinction	NOUN
ftr-470	168	8	between	between	ADP
ftr-470	168	9	income	income	NOUN
ftr-470	168	10	and	and	CCONJ
ftr-470	168	11	corpus	corpus	NOUN
ftr-470	168	12	.	.	PUNCT
ftr-470	169	1	nevertheless	nevertheless	ADV
ftr-470	169	2	,	,	PUNCT
ftr-470	169	3	the	the	DET
ftr-470	169	4	plurality	plurality	NOUN
ftr-470	169	5	opinion	opinion	NOUN
ftr-470	169	6	homed	home	VERB
ftr-470	169	7	in	in	ADP
ftr-470	169	8	on	on	ADP
ftr-470	169	9	regulations	regulation	NOUN
ftr-470	169	10	section	section	NOUN
ftr-470	169	11	20.2056(b)-4(a	20.2056(b)-4(a	PROPN
ftr-470	169	12	)	)	PUNCT
ftr-470	169	13	,	,	PUNCT
ftr-470	169	14	quoted	quote	VERB
ftr-470	169	15	above	above	ADV
ftr-470	169	16	,	,	PUNCT
ftr-470	169	17	and	and	CCONJ
ftr-470	169	18	discovered	discover	VERB
ftr-470	169	19	the	the	DET
ftr-470	169	20	phrase	phrase	NOUN
ftr-470	169	21	"	"	PUNCT
ftr-470	169	22	material	material	ADJ
ftr-470	169	23	limitations	limitation	NOUN
ftr-470	169	24	upon	upon	SCONJ
ftr-470	169	25	her	her	PRON
ftr-470	169	26	right	right	NOUN
ftr-470	169	27	to	to	ADP
ftr-470	169	28	income	income	VERB
ftr-470	169	29	"	"	PUNCT
ftr-470	169	30	(	(	PUNCT
ftr-470	169	31	emphasis	emphasis	NOUN
ftr-470	169	32	added	add	VERB
ftr-470	169	33	)	)	PUNCT
ftr-470	169	34	in	in	ADP
ftr-470	169	35	the	the	DET
ftr-470	169	36	third	third	ADJ
ftr-470	169	37	sentence	sentence	NOUN
ftr-470	169	38	and	and	CCONJ
ftr-470	169	39	"	"	PUNCT
ftr-470	169	40	a	a	DET
ftr-470	169	41	case	case	NOUN
ftr-470	169	42	in	in	ADP
ftr-470	169	43	which	which	PRON
ftr-470	169	44	this	this	DET
ftr-470	169	45	rule	rule	NOUN
ftr-470	169	46	may	may	AUX
ftr-470	169	47	be	be	AUX
ftr-470	169	48	applied	apply	VERB
ftr-470	169	49	'	'	PUNCT
ftr-470	169	50	(	(	PUNCT
ftr-470	169	51	emphasis	emphasis	NOUN
ftr-470	169	52	added	add	VERB
ftr-470	169	53	)	)	PUNCT
ftr-470	169	54	in	in	ADP
ftr-470	169	55	the	the	DET
ftr-470	169	56	fourth	fourth	ADJ
ftr-470	169	57	sentence.26	sentence.26	NOUN
ftr-470	169	58	it	it	PRON
ftr-470	169	59	was	be	AUX
ftr-470	169	60	noted	note	VERB
ftr-470	169	61	that	that	SCONJ
ftr-470	169	62	the	the	DET
ftr-470	169	63	government	government	NOUN
ftr-470	169	64	argued	argue	VERB
ftr-470	169	65	for	for	ADP
ftr-470	169	66	a	a	DET
ftr-470	169	67	per	per	X
ftr-470	169	68	se	se	X
ftr-470	169	69	rule	rule	VERB
ftr-470	169	70	that	that	PRON
ftr-470	169	71	income	income	NOUN
ftr-470	169	72	actually	actually	ADV
ftr-470	169	73	used	use	VERB
ftr-470	169	74	to	to	PART
ftr-470	169	75	pay	pay	VERB
ftr-470	169	76	administration	administration	NOUN
ftr-470	169	77	expenses	expense	NOUN
ftr-470	169	78	must	must	AUX
ftr-470	169	79	reduce	reduce	VERB
ftr-470	169	80	the	the	DET
ftr-470	169	81	marital	marital	ADJ
ftr-470	169	82	deduction	deduction	NOUN
ftr-470	169	83	dollar	dollar	NOUN
ftr-470	169	84	for	for	ADP
ftr-470	169	85	dollar	dollar	NOUN
ftr-470	169	86	.	.	PUNCT
ftr-470	170	1	the	the	DET
ftr-470	170	2	plurality	plurality	NOUN
ftr-470	170	3	noted	note	VERB
ftr-470	170	4	that	that	SCONJ
ftr-470	170	5	the	the	DET
ftr-470	170	6	trustee	trustee	NOUN
ftr-470	170	7	had	have	VERB
ftr-470	170	8	discretion	discretion	NOUN
ftr-470	170	9	as	as	ADP
ftr-470	170	10	to	to	ADP
ftr-470	170	11	how	how	SCONJ
ftr-470	170	12	to	to	PART
ftr-470	170	13	pay	pay	VERB
ftr-470	170	14	the	the	DET
ftr-470	170	15	administration	administration	NOUN
ftr-470	170	16	expenses	expense	NOUN
ftr-470	170	17	and	and	CCONJ
ftr-470	170	18	that	that	SCONJ
ftr-470	170	19	the	the	DET
ftr-470	170	20	trust	trust	NOUN
ftr-470	170	21	income	income	NOUN
ftr-470	170	22	was	be	AUX
ftr-470	170	23	quite	quite	ADV
ftr-470	170	24	large	large	ADJ
ftr-470	170	25	.	.	PUNCT
ftr-470	171	1	therefore	therefore	ADV
ftr-470	171	2	,	,	PUNCT
ftr-470	171	3	it	it	PRON
ftr-470	171	4	could	could	AUX
ftr-470	171	5	not	not	PART
ftr-470	171	6	be	be	AUX
ftr-470	171	7	concluded	conclude	VERB
ftr-470	171	8	,	,	PUNCT
ftr-470	171	9	as	as	ADP
ftr-470	171	10	of	of	ADP
ftr-470	171	11	the	the	DET
ftr-470	171	12	decedent	decedent	NOUN
ftr-470	171	13	's	's	PART
ftr-470	171	14	death	death	NOUN
ftr-470	171	15	,	,	PUNCT
ftr-470	171	16	that	that	SCONJ
ftr-470	171	17	the	the	DET
ftr-470	171	18	mere	mere	ADJ
ftr-470	171	19	possibility	possibility	NOUN
ftr-470	171	20	of	of	ADP
ftr-470	171	21	allocating	allocate	VERB
ftr-470	171	22	some	some	DET
ftr-470	171	23	expenses	expense	NOUN
ftr-470	171	24	to	to	ADP
ftr-470	171	25	income	income	NOUN
ftr-470	171	26	would	would	AUX
ftr-470	171	27	necessarily	necessarily	ADV
ftr-470	171	28	amount	amount	VERB
ftr-470	171	29	to	to	ADP
ftr-470	171	30	a	a	DET
ftr-470	171	31	"	"	PUNCT
ftr-470	171	32	material	material	NOUN
ftr-470	171	33	"	"	PUNCT
ftr-470	171	34	limitation	limitation	NOUN
ftr-470	171	35	on	on	ADP
ftr-470	171	36	the	the	DET
ftr-470	171	37	wife	wife	NOUN
ftr-470	171	38	's	's	PART
ftr-470	171	39	right	right	NOUN
ftr-470	171	40	to	to	ADP
ftr-470	171	41	income.28	income.28	NOUN
ftr-470	171	42	by	by	ADP
ftr-470	171	43	way	way	NOUN
ftr-470	171	44	of	of	ADP
ftr-470	171	45	comment	comment	NOUN
ftr-470	171	46	,	,	PUNCT
ftr-470	171	47	since	since	SCONJ
ftr-470	171	48	the	the	DET
ftr-470	171	49	possible	possible	ADJ
ftr-470	171	50	exercise	exercise	NOUN
ftr-470	171	51	of	of	ADP
ftr-470	171	52	discretion	discretion	NOUN
ftr-470	171	53	can	can	AUX
ftr-470	171	54	not	not	PART
ftr-470	171	55	be	be	AUX
ftr-470	171	56	valued,29	valued,29	NOUN
ftr-470	171	57	the	the	DET
ftr-470	171	58	result	result	NOUN
ftr-470	171	59	should	should	AUX
ftr-470	171	60	hinge	hinge	VERB
ftr-470	171	61	on	on	ADP
ftr-470	171	62	which	which	PRON
ftr-470	171	63	party	party	NOUN
ftr-470	171	64	has	have	VERB
ftr-470	171	65	the	the	DET
ftr-470	171	66	burden	burden	NOUN
ftr-470	171	67	of	of	ADP
ftr-470	171	68	proving	prove	VERB
ftr-470	171	69	value	value	NOUN
ftr-470	171	70	(	(	PUNCT
ftr-470	171	71	or	or	CCONJ
ftr-470	171	72	the	the	DET
ftr-470	171	73	lack	lack	NOUN
ftr-470	171	74	thereof	thereof	ADV
ftr-470	171	75	)	)	PUNCT
ftr-470	171	76	.	.	PUNCT
ftr-470	172	1	the	the	DET
ftr-470	172	2	plurality	plurality	NOUN
ftr-470	172	3	seems	seem	VERB
ftr-470	172	4	to	to	PART
ftr-470	172	5	ignore	ignore	VERB
ftr-470	172	6	the	the	DET
ftr-470	172	7	maxim	maxim	NOUN
ftr-470	172	8	that	that	SCONJ
ftr-470	172	9	a	a	DET
ftr-470	172	10	person	person	NOUN
ftr-470	172	11	claiming	claim	VERB
ftr-470	172	12	a	a	DET
ftr-470	172	13	tax	tax	NOUN
ftr-470	172	14	benefit	benefit	NOUN
ftr-470	172	15	(	(	PUNCT
ftr-470	172	16	such	such	ADJ
ftr-470	172	17	as	as	ADP
ftr-470	172	18	a	a	DET
ftr-470	172	19	deduction	deduction	NOUN
ftr-470	172	20	)	)	PUNCT
ftr-470	172	21	has	have	AUX
ftr-470	172	22	the	the	DET
ftr-470	172	23	burden	burden	NOUN
ftr-470	172	24	of	of	ADP
ftr-470	172	25	proof	proof	NOUN
ftr-470	172	26	on	on	ADP
ftr-470	172	27	such	such	ADJ
ftr-470	172	28	factual	factual	ADJ
ftr-470	172	29	issues	issue	NOUN
ftr-470	172	30	as	as	ADP
ftr-470	172	31	value	value	NOUN
ftr-470	172	32	.	.	PUNCT
ftr-470	173	1	it	it	PRON
ftr-470	173	2	would	would	AUX
ftr-470	173	3	seem	seem	VERB
ftr-470	173	4	to	to	PART
ftr-470	173	5	be	be	AUX
ftr-470	173	6	up	up	ADP
ftr-470	173	7	to	to	ADP
ftr-470	173	8	the	the	DET
ftr-470	173	9	estate	estate	NOUN
ftr-470	173	10	to	to	PART
ftr-470	173	11	prove	prove	VERB
ftr-470	173	12	immateriality	immateriality	NOUN
ftr-470	173	13	,	,	PUNCT
ftr-470	173	14	but	but	CCONJ
ftr-470	173	15	the	the	DET
ftr-470	173	16	estate	estate	NOUN
ftr-470	173	17	would	would	AUX
ftr-470	173	18	not	not	PART
ftr-470	173	19	be	be	AUX
ftr-470	173	20	able	able	ADJ
ftr-470	173	21	to	to	PART
ftr-470	173	22	establish	establish	VERB
ftr-470	173	23	immateriality	immateriality	NOUN
ftr-470	173	24	ex	ex	X
ftr-470	173	25	ante	ante	NOUN
ftr-470	173	26	where	where	SCONJ
ftr-470	173	27	the	the	DET
ftr-470	173	28	executor	executor	NOUN
ftr-470	173	29	has	have	VERB
ftr-470	173	30	discretion	discretion	NOUN
ftr-470	173	31	to	to	PART
ftr-470	173	32	allocate	allocate	VERB
ftr-470	173	33	administration	administration	NOUN
ftr-470	173	34	expenses	expense	NOUN
ftr-470	173	35	to	to	ADP
ftr-470	173	36	the	the	DET
ftr-470	173	37	income	income	NOUN
ftr-470	173	38	or	or	CCONJ
ftr-470	173	39	principal	principal	NOUN
ftr-470	173	40	of	of	ADP
ftr-470	173	41	the	the	DET
ftr-470	173	42	marital	marital	NOUN
ftr-470	173	43	bequest.3	bequest.3	NOUN
ftr-470	173	44	"	"	PUNCT
ftr-470	173	45	in	in	ADP
ftr-470	173	46	addition	addition	NOUN
ftr-470	173	47	,	,	PUNCT
ftr-470	173	48	the	the	DET
ftr-470	173	49	alternative	alternative	NOUN
ftr-470	173	50	in	in	ADP
ftr-470	173	51	hubert	hubert	NOUN
ftr-470	173	52	to	to	ADP
ftr-470	173	53	allocating	allocate	VERB
ftr-470	173	54	expenses	expense	NOUN
ftr-470	173	55	to	to	ADP
ftr-470	173	56	the	the	DET
ftr-470	173	57	income	income	NOUN
ftr-470	173	58	of	of	ADP
ftr-470	173	59	the	the	DET
ftr-470	173	60	marital	marital	ADJ
ftr-470	173	61	bequest	bequest	NOUN
ftr-470	173	62	was	be	AUX
ftr-470	173	63	to	to	PART
ftr-470	173	64	allocate	allocate	VERB
ftr-470	173	65	them	they	PRON
ftr-470	173	66	to	to	ADP
ftr-470	173	67	the	the	DET
ftr-470	173	68	principal	principal	NOUN
ftr-470	173	69	of	of	ADP
ftr-470	173	70	the	the	DET
ftr-470	173	71	marital	marital	ADJ
ftr-470	173	72	bequest	bequest	NOUN
ftr-470	173	73	(	(	PUNCT
ftr-470	173	74	as	as	SCONJ
ftr-470	173	75	opposed	oppose	VERB
ftr-470	173	76	to	to	ADP
ftr-470	173	77	a	a	DET
ftr-470	173	78	non	non	ADJ
ftr-470	173	79	-	-	ADJ
ftr-470	173	80	marital	marital	ADJ
ftr-470	173	81	transfer	transfer	NOUN
ftr-470	173	82	)	)	PUNCT
ftr-470	173	83	,	,	PUNCT
ftr-470	173	84	and	and	CCONJ
ftr-470	173	85	an	an	DET
ftr-470	173	86	allocation	allocation	NOUN
ftr-470	173	87	to	to	ADP
ftr-470	173	88	principal	principal	NOUN
ftr-470	173	89	would	would	AUX
ftr-470	173	90	concededly	concededly	ADV
ftr-470	173	91	have	have	AUX
ftr-470	173	92	reduced	reduce	VERB
ftr-470	173	93	the	the	DET
ftr-470	173	94	marital	marital	ADJ
ftr-470	173	95	deduction.3	deduction.3	PROPN
ftr-470	173	96	thus	thus	ADV
ftr-470	173	97	,	,	PUNCT
ftr-470	173	98	any	any	DET
ftr-470	173	99	26	26	NUM
ftr-470	173	100	.	.	PUNCT
ftr-470	174	1	i	i	PRON
ftr-470	174	2	d.	d.	PROPN
ftr-470	174	3	at	at	ADP
ftr-470	174	4	1131	1131	NUM
ftr-470	174	5	.	.	PUNCT
ftr-470	175	1	27	27	NUM
ftr-470	175	2	.	.	PUNCT
ftr-470	176	1	i	i	PRON
ftr-470	176	2	d.	d.	PROPN
ftr-470	176	3	at	at	ADP
ftr-470	176	4	1128	1128	NUM
ftr-470	176	5	.	.	PUNCT
ftr-470	177	1	28	28	NUM
ftr-470	177	2	.	.	PUNCT
ftr-470	178	1	see	see	VERB
ftr-470	178	2	hubert	hubert	PROPN
ftr-470	178	3	,	,	PUNCT
ftr-470	178	4	117	117	NUM
ftr-470	178	5	s.	s.	PROPN
ftr-470	178	6	ct	ct	PROPN
ftr-470	178	7	.	.	PUNCT
ftr-470	179	1	at	at	ADP
ftr-470	179	2	1132	1132	NUM
ftr-470	179	3	.	.	PUNCT
ftr-470	180	1	for	for	ADP
ftr-470	180	2	a	a	PRON
ftr-470	180	3	similar	similar	ADJ
ftr-470	180	4	,	,	PUNCT
ftr-470	180	5	if	if	SCONJ
ftr-470	180	6	more	more	ADV
ftr-470	180	7	detailed	detailed	ADJ
ftr-470	180	8	,	,	PUNCT
ftr-470	180	9	interpretation	interpretation	NOUN
ftr-470	180	10	of	of	ADP
ftr-470	180	11	the	the	DET
ftr-470	180	12	plurality	plurality	NOUN
ftr-470	180	13	opinion	opinion	NOUN
ftr-470	180	14	,	,	PUNCT
ftr-470	180	15	see	see	VERB
ftr-470	180	16	jonathan	jonathan	PROPN
ftr-470	180	17	g.	g.	PROPN
ftr-470	180	18	blattmachr	blattmachr	PROPN
ftr-470	180	19	&	&	CCONJ
ftr-470	180	20	madelin	madelin	PROPN
ftr-470	180	21	rivlin	rivlin	PROPN
ftr-470	180	22	,	,	PUNCT
ftr-470	180	23	drafting	draft	VERB
ftr-470	180	24	for	for	ADP
ftr-470	180	25	estate	estate	NOUN
ftr-470	180	26	administration	administration	NOUN
ftr-470	180	27	expenses	expense	NOUN
ftr-470	180	28	after	after	ADP
ftr-470	180	29	hubert	hubert	PROPN
ftr-470	180	30	,	,	PUNCT
ftr-470	180	31	trusts	trust	NOUN
ftr-470	180	32	&	&	CCONJ
ftr-470	180	33	estates	estate	NOUN
ftr-470	180	34	,	,	PUNCT
ftr-470	180	35	august	august	PROPN
ftr-470	180	36	1997	1997	NUM
ftr-470	180	37	,	,	PUNCT
ftr-470	180	38	at	at	ADP
ftr-470	180	39	57	57	NUM
ftr-470	180	40	,	,	PUNCT
ftr-470	180	41	58	58	NUM
ftr-470	180	42	-	-	SYM
ftr-470	180	43	59	59	NUM
ftr-470	180	44	.	.	PUNCT
ftr-470	180	45	29	29	NUM
ftr-470	180	46	.	.	PUNCT
ftr-470	181	1	see	see	VERB
ftr-470	181	2	holbrook	holbrook	PROPN
ftr-470	181	3	v.	v.	PROPN
ftr-470	181	4	united	united	PROPN
ftr-470	181	5	states	states	PROPN
ftr-470	181	6	,	,	PUNCT
ftr-470	181	7	575	575	NUM
ftr-470	181	8	f.2d	f.2d	NOUN
ftr-470	181	9	1288	1288	NUM
ftr-470	181	10	(	(	PUNCT
ftr-470	181	11	9th	9th	ADJ
ftr-470	181	12	cir	cir	NOUN
ftr-470	181	13	.	.	PROPN
ftr-470	181	14	1978	1978	NUM
ftr-470	181	15	)	)	PUNCT
ftr-470	181	16	(	(	PUNCT
ftr-470	181	17	an	an	DET
ftr-470	181	18	interest	interest	NOUN
ftr-470	181	19	subject	subject	ADJ
ftr-470	181	20	to	to	ADP
ftr-470	181	21	discretion	discretion	NOUN
ftr-470	181	22	has	have	VERB
ftr-470	181	23	no	no	DET
ftr-470	181	24	value	value	NOUN
ftr-470	181	25	for	for	ADP
ftr-470	181	26	purposes	purpose	NOUN
ftr-470	181	27	of	of	ADP
ftr-470	181	28	the	the	DET
ftr-470	181	29	§	§	PROPN
ftr-470	181	30	2013	2013	NUM
ftr-470	181	31	credit	credit	NOUN
ftr-470	181	32	)	)	PUNCT
ftr-470	181	33	.	.	PUNCT
ftr-470	182	1	30	30	NUM
ftr-470	182	2	.	.	PUNCT
ftr-470	183	1	although	although	SCONJ
ftr-470	183	2	"	"	PUNCT
ftr-470	183	3	immateriality	immateriality	NOUN
ftr-470	183	4	"	"	PUNCT
ftr-470	183	5	is	be	AUX
ftr-470	183	6	itself	itself	PRON
ftr-470	183	7	a	a	DET
ftr-470	183	8	"	"	PUNCT
ftr-470	183	9	legal	legal	ADJ
ftr-470	183	10	"	"	PUNCT
ftr-470	183	11	standard	standard	NOUN
ftr-470	183	12	,	,	PUNCT
ftr-470	183	13	the	the	DET
ftr-470	183	14	only	only	ADJ
ftr-470	183	15	"	"	PUNCT
ftr-470	183	16	fact	fact	NOUN
ftr-470	183	17	"	"	PUNCT
ftr-470	183	18	relating	relate	VERB
ftr-470	183	19	to	to	ADP
ftr-470	183	20	that	that	DET
ftr-470	183	21	standard	standard	NOUN
ftr-470	183	22	is	be	AUX
ftr-470	183	23	that	that	SCONJ
ftr-470	183	24	the	the	DET
ftr-470	183	25	trustee	trustee	NOUN
ftr-470	183	26	had	have	VERB
ftr-470	183	27	discretion	discretion	NOUN
ftr-470	183	28	to	to	PART
ftr-470	183	29	charge	charge	VERB
ftr-470	183	30	estate	estate	NOUN
ftr-470	183	31	administration	administration	NOUN
ftr-470	183	32	expenses	expense	NOUN
ftr-470	183	33	against	against	ADP
ftr-470	183	34	income	income	NOUN
ftr-470	183	35	.	.	PUNCT
ftr-470	184	1	thus	thus	ADV
ftr-470	184	2	,	,	PUNCT
ftr-470	184	3	the	the	DET
ftr-470	184	4	percentage	percentage	NOUN
ftr-470	184	5	of	of	ADP
ftr-470	184	6	income	income	NOUN
ftr-470	184	7	actually	actually	ADV
ftr-470	184	8	used	use	VERB
ftr-470	184	9	to	to	PART
ftr-470	184	10	pay	pay	VERB
ftr-470	184	11	administration	administration	NOUN
ftr-470	184	12	expenses	expense	NOUN
ftr-470	184	13	would	would	AUX
ftr-470	184	14	not	not	PART
ftr-470	184	15	be	be	AUX
ftr-470	184	16	a	a	DET
ftr-470	184	17	relevant	relevant	ADJ
ftr-470	184	18	fact	fact	NOUN
ftr-470	184	19	under	under	ADP
ftr-470	184	20	the	the	DET
ftr-470	184	21	plurality	plurality	NOUN
ftr-470	184	22	's	's	PART
ftr-470	184	23	view	view	NOUN
ftr-470	184	24	of	of	ADP
ftr-470	184	25	the	the	DET
ftr-470	184	26	case	case	NOUN
ftr-470	184	27	.	.	PUNCT
ftr-470	185	1	see	see	VERB
ftr-470	185	2	infra	infra	NOUN
ftr-470	185	3	note	note	VERB
ftr-470	185	4	32	32	NUM
ftr-470	185	5	.	.	PUNCT
ftr-470	186	1	there	there	PRON
ftr-470	186	2	is	be	VERB
ftr-470	186	3	no	no	DET
ftr-470	186	4	mention	mention	NOUN
ftr-470	186	5	in	in	ADP
ftr-470	186	6	the	the	DET
ftr-470	186	7	plurality	plurality	NOUN
ftr-470	186	8	or	or	CCONJ
ftr-470	186	9	concurring	concur	VERB
ftr-470	186	10	opinions	opinion	NOUN
ftr-470	186	11	of	of	ADP
ftr-470	186	12	the	the	DET
ftr-470	186	13	possibility	possibility	NOUN
ftr-470	186	14	that	that	SCONJ
ftr-470	186	15	georgia	georgia	PROPN
ftr-470	186	16	law	law	NOUN
ftr-470	186	17	might	might	AUX
ftr-470	186	18	have	have	AUX
ftr-470	186	19	restrained	restrain	VERB
ftr-470	186	20	the	the	DET
ftr-470	186	21	exercise	exercise	NOUN
ftr-470	186	22	of	of	ADP
ftr-470	186	23	the	the	DET
ftr-470	186	24	executor	executor	NOUN
ftr-470	186	25	's	's	PART
ftr-470	186	26	discretion	discretion	NOUN
ftr-470	186	27	.	.	PUNCT
ftr-470	187	1	31	31	NUM
ftr-470	187	2	.	.	PUNCT
ftr-470	188	1	see	see	VERB
ftr-470	188	2	hubert	hubert	PROPN
ftr-470	188	3	,	,	PUNCT
ftr-470	188	4	117	117	NUM
ftr-470	188	5	s.	s.	PROPN
ftr-470	188	6	ct	ct	PROPN
ftr-470	188	7	.	.	PUNCT
ftr-470	189	1	at	at	ADP
ftr-470	189	2	1139	1139	NUM
ftr-470	189	3	,	,	PUNCT
ftr-470	189	4	1140	1140	NUM
ftr-470	189	5	(	(	PUNCT
ftr-470	189	6	scalia	scalia	PROPN
ftr-470	189	7	,	,	PUNCT
ftr-470	189	8	j.	j.	PROPN
ftr-470	189	9	,	,	PUNCT
ftr-470	189	10	dissenting	dissent	VERB
ftr-470	189	11	)	)	PUNCT
ftr-470	189	12	(	(	PUNCT
ftr-470	189	13	noting	note	VERB
ftr-470	189	14	agreement	agreement	NOUN
ftr-470	189	15	of	of	ADP
ftr-470	189	16	the	the	DET
ftr-470	189	17	plurality	plurality	NOUN
ftr-470	189	18	,	,	PUNCT
ftr-470	189	19	concurrence	concurrence	NOUN
ftr-470	189	20	,	,	PUNCT
ftr-470	189	21	and	and	CCONJ
ftr-470	189	22	both	both	DET
ftr-470	189	23	parties	party	NOUN
ftr-470	189	24	)	)	PUNCT
ftr-470	189	25	.	.	PUNCT
ftr-470	190	1	see	see	VERB
ftr-470	190	2	also	also	ADV
ftr-470	190	3	estate	estate	NOUN
ftr-470	190	4	of	of	ADP
ftr-470	190	5	roney	roney	PROPN
ftr-470	190	6	v.	v.	PROPN
ftr-470	190	7	commissioner	commissioner	PROPN
ftr-470	190	8	,	,	PUNCT
ftr-470	190	9	33	33	NUM
ftr-470	190	10	t.c	t.c	PROPN
ftr-470	190	11	.	.	PROPN
ftr-470	190	12	801	801	NUM
ftr-470	190	13	,	,	PUNCT
ftr-470	190	14	804	804	NUM
ftr-470	190	15	(	(	PUNCT
ftr-470	190	16	1960	1960	NUM
ftr-470	190	17	)	)	PUNCT
ftr-470	190	18	,	,	PUNCT
ftr-470	190	19	aff'd	aff'd	NOUN
ftr-470	190	20	,	,	PUNCT
ftr-470	190	21	294	294	NUM
ftr-470	190	22	f.2d	f.2d	ADP
ftr-470	190	23	774	774	NUM
ftr-470	190	24	(	(	PUNCT
ftr-470	190	25	5th	5th	ADJ
ftr-470	190	26	cir	cir	NOUN
ftr-470	190	27	.	.	PUNCT
ftr-470	190	28	1961	1961	NUM
ftr-470	190	29	)	)	PUNCT
ftr-470	190	30	.	.	PUNCT
ftr-470	191	1	[	[	X
ftr-470	191	2	vol	vol	NOUN
ftr-470	191	3	3:11	3:11	NUM
ftr-470	191	4	lifting	lift	VERB
ftr-470	191	5	the	the	DET
ftr-470	191	6	shroud	shroud	NOUN
ftr-470	191	7	obscuring	obscure	VERB
ftr-470	191	8	estate	estate	NOUN
ftr-470	191	9	of	of	ADP
ftr-470	191	10	hubert	hubert	PROPN
ftr-470	191	11	exercise	exercise	NOUN
ftr-470	191	12	of	of	ADP
ftr-470	191	13	discretion	discretion	NOUN
ftr-470	191	14	to	to	PART
ftr-470	191	15	charge	charge	VERB
ftr-470	191	16	expense	expense	NOUN
ftr-470	191	17	against	against	ADP
ftr-470	191	18	either	either	DET
ftr-470	191	19	income	income	NOUN
ftr-470	191	20	or	or	CCONJ
ftr-470	191	21	corpus	corpus	NOUN
ftr-470	191	22	would	would	AUX
ftr-470	191	23	necessarily	necessarily	ADV
ftr-470	191	24	reduce	reduce	VERB
ftr-470	191	25	the	the	DET
ftr-470	191	26	value	value	NOUN
ftr-470	191	27	of	of	ADP
ftr-470	191	28	the	the	DET
ftr-470	191	29	marital	marital	ADJ
ftr-470	191	30	bequest	bequest	NOUN
ftr-470	191	31	.	.	PUNCT
ftr-470	192	1	32	32	NUM
ftr-470	193	1	the	the	DET
ftr-470	193	2	plurality	plurality	NOUN
ftr-470	193	3	opinion	opinion	NOUN
ftr-470	193	4	dealt	deal	VERB
ftr-470	193	5	with	with	ADP
ftr-470	193	6	professor	professor	NOUN
ftr-470	193	7	davenport	davenport	NOUN
ftr-470	193	8	's	's	PART
ftr-470	193	9	doublededuction	doublededuction	NOUN
ftr-470	193	10	argument	argument	NOUN
ftr-470	193	11	based	base	VERB
ftr-470	193	12	on	on	ADP
ftr-470	193	13	section	section	NOUN
ftr-470	193	14	642(g)33	642(g)33	NUM
ftr-470	193	15	by	by	ADP
ftr-470	193	16	stating	state	VERB
ftr-470	193	17	that	that	SCONJ
ftr-470	193	18	section	section	NOUN
ftr-470	193	19	642(g	642(g	PROPN
ftr-470	193	20	)	)	PUNCT
ftr-470	193	21	does	do	AUX
ftr-470	193	22	not	not	PART
ftr-470	193	23	expressly	expressly	ADV
ftr-470	193	24	prohibit	prohibit	VERB
ftr-470	193	25	taking	take	VERB
ftr-470	193	26	an	an	DET
ftr-470	193	27	income	income	NOUN
ftr-470	193	28	tax	tax	NOUN
ftr-470	193	29	deduction	deduction	NOUN
ftr-470	193	30	that	that	PRON
ftr-470	193	31	merely	merely	ADV
ftr-470	193	32	fails	fail	VERB
ftr-470	193	33	to	to	PART
ftr-470	193	34	reduce	reduce	VERB
ftr-470	193	35	the	the	DET
ftr-470	193	36	estate	estate	NOUN
ftr-470	193	37	tax	tax	NOUN
ftr-470	193	38	marital	marital	ADJ
ftr-470	193	39	deduction.3	deduction.3	PROPN
ftr-470	193	40	however	however	ADV
ftr-470	193	41	,	,	PUNCT
ftr-470	193	42	the	the	DET
ftr-470	193	43	no	no	DET
ftr-470	193	44	-	-	PUNCT
ftr-470	193	45	doublededuction	doublededuction	NOUN
ftr-470	193	46	rule	rule	NOUN
ftr-470	193	47	of	of	ADP
ftr-470	193	48	section	section	NOUN
ftr-470	193	49	642(g	642(g	PROPN
ftr-470	193	50	)	)	PUNCT
ftr-470	193	51	makes	make	VERB
ftr-470	193	52	sense	sense	NOUN
ftr-470	193	53	only	only	ADV
ftr-470	193	54	on	on	ADP
ftr-470	193	55	the	the	DET
ftr-470	193	56	understanding	understanding	NOUN
ftr-470	193	57	that	that	SCONJ
ftr-470	193	58	claiming	claim	VERB
ftr-470	193	59	the	the	DET
ftr-470	193	60	deduction	deduction	NOUN
ftr-470	193	61	for	for	ADP
ftr-470	193	62	income	income	NOUN
ftr-470	193	63	tax	tax	NOUN
ftr-470	193	64	purposes	purpose	NOUN
ftr-470	193	65	increases	increase	VERB
ftr-470	193	66	the	the	DET
ftr-470	193	67	taxable	taxable	ADJ
ftr-470	193	68	estate	estate	NOUN
ftr-470	193	69	pro	pro	ADJ
ftr-470	193	70	tanto	tanto	NOUN
ftr-470	193	71	either	either	CCONJ
ftr-470	193	72	by	by	ADP
ftr-470	193	73	foregoing	forego	VERB
ftr-470	193	74	an	an	DET
ftr-470	193	75	estate	estate	NOUN
ftr-470	193	76	tax	tax	NOUN
ftr-470	193	77	deduction	deduction	NOUN
ftr-470	193	78	or	or	CCONJ
ftr-470	193	79	by	by	ADP
ftr-470	193	80	reducing	reduce	VERB
ftr-470	193	81	the	the	DET
ftr-470	193	82	marital	marital	ADJ
ftr-470	193	83	deduction.35	deduction.35	NOUN
ftr-470	193	84	in	in	ADP
ftr-470	193	85	response	response	NOUN
ftr-470	193	86	,	,	PUNCT
ftr-470	193	87	the	the	DET
ftr-470	193	88	plurality	plurality	NOUN
ftr-470	193	89	makes	make	VERB
ftr-470	193	90	the	the	DET
ftr-470	193	91	undisputed	undisputed	ADJ
ftr-470	193	92	point	point	NOUN
ftr-470	193	93	32	32	NUM
ftr-470	193	94	.	.	PUNCT
ftr-470	194	1	as	as	SCONJ
ftr-470	194	2	judge	judge	PROPN
ftr-470	194	3	halpem	halpem	PROPN
ftr-470	194	4	's	's	PART
ftr-470	194	5	dissenting	dissent	VERB
ftr-470	194	6	opinion	opinion	NOUN
ftr-470	194	7	in	in	ADP
ftr-470	194	8	the	the	DET
ftr-470	194	9	tax	tax	NOUN
ftr-470	194	10	court	court	NOUN
ftr-470	194	11	points	point	VERB
ftr-470	194	12	out	out	ADP
ftr-470	194	13	,	,	PUNCT
ftr-470	194	14	the	the	DET
ftr-470	194	15	case	case	NOUN
ftr-470	194	16	of	of	ADP
ftr-470	194	17	estate	estate	NOUN
ftr-470	194	18	of	of	ADP
ftr-470	194	19	wycoffv	wycoffv	NOUN
ftr-470	194	20	.	.	PUNCT
ftr-470	195	1	commissioner	commissioner	NOUN
ftr-470	195	2	,	,	PUNCT
ftr-470	195	3	506	506	NUM
ftr-470	195	4	f.2d	f.2d	NOUN
ftr-470	195	5	1144	1144	NUM
ftr-470	195	6	(	(	PUNCT
ftr-470	195	7	10th	10th	ADJ
ftr-470	195	8	cir	cir	NOUN
ftr-470	195	9	.	.	PROPN
ftr-470	195	10	1974	1974	NUM
ftr-470	195	11	)	)	PUNCT
ftr-470	195	12	,	,	PUNCT
ftr-470	195	13	affg	affg	PROPN
ftr-470	195	14	59	59	NUM
ftr-470	195	15	t.c	t.c	PROPN
ftr-470	195	16	.	.	PROPN
ftr-470	195	17	617	617	NUM
ftr-470	195	18	(	(	PUNCT
ftr-470	195	19	1973	1973	NUM
ftr-470	195	20	)	)	PUNCT
ftr-470	195	21	,	,	PUNCT
ftr-470	195	22	would	would	AUX
ftr-470	195	23	seemingly	seemingly	ADV
ftr-470	195	24	have	have	AUX
ftr-470	195	25	led	lead	VERB
ftr-470	195	26	the	the	DET
ftr-470	195	27	lower	low	ADJ
ftr-470	195	28	courts	court	NOUN
ftr-470	195	29	to	to	ADP
ftr-470	195	30	the	the	DET
ftr-470	195	31	contrary	contrary	ADJ
ftr-470	195	32	result	result	NOUN
ftr-470	195	33	in	in	ADP
ftr-470	195	34	hubert	hubert	PROPN
ftr-470	195	35	.	.	PUNCT
ftr-470	196	1	estate	estate	NOUN
ftr-470	196	2	of	of	ADP
ftr-470	196	3	hubert	hubert	PROPN
ftr-470	196	4	v.	v.	PROPN
ftr-470	196	5	commissioner	commissioner	PROPN
ftr-470	196	6	,	,	PUNCT
ftr-470	196	7	101	101	NUM
ftr-470	196	8	t.c	t.c	PROPN
ftr-470	196	9	.	.	PROPN
ftr-470	196	10	314	314	NUM
ftr-470	196	11	,	,	PUNCT
ftr-470	196	12	334	334	NUM
ftr-470	196	13	-	-	SYM
ftr-470	196	14	45	45	NUM
ftr-470	196	15	(	(	PUNCT
ftr-470	196	16	1993	1993	NUM
ftr-470	196	17	)	)	PUNCT
ftr-470	196	18	(	(	PUNCT
ftr-470	196	19	halperin	halperin	NOUN
ftr-470	196	20	,	,	PUNCT
ftr-470	196	21	i.	i.	PROPN
ftr-470	196	22	,	,	PUNCT
ftr-470	196	23	dissenting	dissent	VERB
ftr-470	196	24	)	)	PUNCT
ftr-470	196	25	.	.	PUNCT
ftr-470	197	1	in	in	ADP
ftr-470	197	2	wycoff	wycoff	NOUN
ftr-470	197	3	,	,	PUNCT
ftr-470	197	4	the	the	DET
ftr-470	197	5	executor	executor	NOUN
ftr-470	197	6	had	have	VERB
ftr-470	197	7	discretion	discretion	NOUN
ftr-470	197	8	to	to	PART
ftr-470	197	9	allocate	allocate	VERB
ftr-470	197	10	death	death	NOUN
ftr-470	197	11	taxes	taxis	NOUN
ftr-470	197	12	to	to	ADP
ftr-470	197	13	the	the	DET
ftr-470	197	14	principal	principal	NOUN
ftr-470	197	15	of	of	ADP
ftr-470	197	16	either	either	CCONJ
ftr-470	197	17	the	the	DET
ftr-470	197	18	marital	marital	ADJ
ftr-470	197	19	trust	trust	NOUN
ftr-470	197	20	or	or	CCONJ
ftr-470	197	21	the	the	DET
ftr-470	197	22	non	non	ADJ
ftr-470	197	23	-	-	ADJ
ftr-470	197	24	marital	marital	ADJ
ftr-470	197	25	trust	trust	NOUN
ftr-470	197	26	.	.	PUNCT
ftr-470	198	1	wycoff	wycoff	PROPN
ftr-470	198	2	,	,	PUNCT
ftr-470	198	3	506	506	NUM
ftr-470	198	4	f.2d	f.2d	NOUN
ftr-470	198	5	at	at	ADP
ftr-470	198	6	1147	1147	NUM
ftr-470	198	7	.	.	PUNCT
ftr-470	199	1	it	it	PRON
ftr-470	199	2	was	be	AUX
ftr-470	199	3	held	hold	VERB
ftr-470	199	4	that	that	SCONJ
ftr-470	199	5	the	the	DET
ftr-470	199	6	marital	marital	ADJ
ftr-470	199	7	deduction	deduction	NOUN
ftr-470	199	8	was	be	AUX
ftr-470	199	9	reduced	reduce	VERB
ftr-470	199	10	by	by	ADP
ftr-470	199	11	the	the	DET
ftr-470	199	12	amount	amount	NOUN
ftr-470	199	13	of	of	ADP
ftr-470	199	14	taxes	taxis	NOUN
ftr-470	199	15	that	that	PRON
ftr-470	199	16	could	could	AUX
ftr-470	199	17	have	have	AUX
ftr-470	199	18	been	be	AUX
ftr-470	199	19	charged	charge	VERB
ftr-470	199	20	to	to	ADP
ftr-470	199	21	the	the	DET
ftr-470	199	22	marital	marital	ADJ
ftr-470	199	23	trust	trust	NOUN
ftr-470	199	24	.	.	PUNCT
ftr-470	200	1	i	i	PRON
ftr-470	200	2	d.	d.	PROPN
ftr-470	200	3	at	at	ADP
ftr-470	200	4	1149	1149	NUM
ftr-470	200	5	-	-	SYM
ftr-470	200	6	50	50	NUM
ftr-470	200	7	.	.	PUNCT
ftr-470	201	1	in	in	ADP
ftr-470	201	2	hubert	hubert	PROPN
ftr-470	201	3	,	,	PUNCT
ftr-470	201	4	the	the	DET
ftr-470	201	5	administration	administration	NOUN
ftr-470	201	6	expenses	expense	NOUN
ftr-470	201	7	could	could	AUX
ftr-470	201	8	also	also	ADV
ftr-470	201	9	have	have	AUX
ftr-470	201	10	been	be	AUX
ftr-470	201	11	charged	charge	VERB
ftr-470	201	12	against	against	ADP
ftr-470	201	13	the	the	DET
ftr-470	201	14	principal	principal	NOUN
ftr-470	201	15	of	of	ADP
ftr-470	201	16	the	the	DET
ftr-470	201	17	marital	marital	ADJ
ftr-470	201	18	trust	trust	PROPN
ftr-470	201	19	.	.	PUNCT
ftr-470	202	1	hubert	hubert	PROPN
ftr-470	202	2	,	,	PUNCT
ftr-470	202	3	117	117	NUM
ftr-470	202	4	s.	s.	PROPN
ftr-470	202	5	ct	ct	PROPN
ftr-470	202	6	.	.	PUNCT
ftr-470	203	1	at	at	ADP
ftr-470	203	2	1128	1128	NUM
ftr-470	203	3	.	.	PUNCT
ftr-470	204	1	although	although	SCONJ
ftr-470	204	2	death	death	NOUN
ftr-470	204	3	taxes	taxis	NOUN
ftr-470	204	4	are	be	AUX
ftr-470	204	5	explicitly	explicitly	ADV
ftr-470	204	6	referred	refer	VERB
ftr-470	204	7	to	to	ADP
ftr-470	204	8	in	in	ADP
ftr-470	204	9	irc	irc	PROPN
ftr-470	204	10	§	§	PROPN
ftr-470	204	11	2056(b)(4)(a	2056(b)(4)(a	NUM
ftr-470	204	12	)	)	PUNCT
ftr-470	204	13	,	,	PUNCT
ftr-470	204	14	there	there	PRON
ftr-470	204	15	is	be	VERB
ftr-470	204	16	no	no	DET
ftr-470	204	17	meaningful	meaningful	ADJ
ftr-470	204	18	distinction	distinction	NOUN
ftr-470	204	19	between	between	ADP
ftr-470	204	20	taxes	taxis	NOUN
ftr-470	204	21	and	and	CCONJ
ftr-470	204	22	administration	administration	NOUN
ftr-470	204	23	expenses	expense	NOUN
ftr-470	204	24	.	.	PUNCT
ftr-470	205	1	see	see	VERB
ftr-470	205	2	estate	estate	NOUN
ftr-470	205	3	of	of	ADP
ftr-470	205	4	roney	roney	NOUN
ftr-470	205	5	,	,	PUNCT
ftr-470	205	6	33	33	NUM
ftr-470	205	7	t.c	t.c	PROPN
ftr-470	205	8	.	.	PUNCT
ftr-470	206	1	at	at	ADP
ftr-470	206	2	804	804	NUM
ftr-470	206	3	.	.	PUNCT
ftr-470	207	1	it	it	PRON
ftr-470	207	2	is	be	AUX
ftr-470	207	3	true	true	ADJ
ftr-470	207	4	that	that	SCONJ
ftr-470	207	5	in	in	ADP
ftr-470	207	6	hubert	hubert	PROPN
ftr-470	207	7	the	the	DET
ftr-470	207	8	administration	administration	NOUN
ftr-470	207	9	expenses	expense	NOUN
ftr-470	207	10	were	be	AUX
ftr-470	207	11	actually	actually	ADV
ftr-470	207	12	charged	charge	VERB
ftr-470	207	13	to	to	ADP
ftr-470	207	14	income	income	NOUN
ftr-470	207	15	,	,	PUNCT
ftr-470	207	16	hubert	hubert	PROPN
ftr-470	207	17	,	,	PUNCT
ftr-470	207	18	117	117	NUM
ftr-470	207	19	s.	s.	PROPN
ftr-470	207	20	ct	ct	PROPN
ftr-470	207	21	.	.	PUNCT
ftr-470	208	1	at	at	ADP
ftr-470	208	2	1128	1128	NUM
ftr-470	208	3	,	,	PUNCT
ftr-470	208	4	but	but	CCONJ
ftr-470	208	5	that	that	PRON
ftr-470	208	6	also	also	ADV
ftr-470	208	7	should	should	AUX
ftr-470	208	8	not	not	PART
ftr-470	208	9	have	have	AUX
ftr-470	208	10	mattered	matter	VERB
ftr-470	208	11	.	.	PUNCT
ftr-470	209	1	cf	cf	NOUN
ftr-470	209	2	.	.	PUNCT
ftr-470	210	1	home	home	PROPN
ftr-470	210	2	v.	v.	PROPN
ftr-470	210	3	commissioner	commissioner	NOUN
ftr-470	210	4	,	,	PUNCT
ftr-470	210	5	91	91	NUM
ftr-470	210	6	t.c	t.c	PROPN
ftr-470	210	7	.	.	PROPN
ftr-470	210	8	100	100	NUM
ftr-470	210	9	(	(	PUNCT
ftr-470	210	10	1988	1988	NUM
ftr-470	210	11	)	)	PUNCT
ftr-470	210	12	(	(	PUNCT
ftr-470	210	13	expenses	expense	NOUN
ftr-470	210	14	chargeable	chargeable	ADJ
ftr-470	210	15	to	to	ADP
ftr-470	210	16	corpus	corpus	NOUN
ftr-470	210	17	but	but	CCONJ
ftr-470	210	18	actually	actually	ADV
ftr-470	210	19	paid	pay	VERB
ftr-470	210	20	out	out	ADP
ftr-470	210	21	of	of	ADP
ftr-470	210	22	income	income	NOUN
ftr-470	210	23	reduced	reduce	VERB
ftr-470	210	24	charitable	charitable	ADJ
ftr-470	210	25	deduction	deduction	NOUN
ftr-470	210	26	)	)	PUNCT
ftr-470	210	27	;	;	PUNCT
ftr-470	210	28	alston	alston	PROPN
ftr-470	210	29	v.	v.	PROPN
ftr-470	210	30	united	united	PROPN
ftr-470	210	31	states	states	PROPN
ftr-470	210	32	,	,	PUNCT
ftr-470	210	33	349	349	NUM
ftr-470	210	34	f.2d	f.2d	NOUN
ftr-470	210	35	87	87	NUM
ftr-470	210	36	(	(	PUNCT
ftr-470	210	37	5th	5th	ADJ
ftr-470	210	38	cir	cir	NOUN
ftr-470	210	39	.	.	PUNCT
ftr-470	210	40	1965	1965	NUM
ftr-470	210	41	)	)	PUNCT
ftr-470	210	42	.	.	PUNCT
ftr-470	211	1	since	since	SCONJ
ftr-470	211	2	valuation	valuation	NOUN
ftr-470	211	3	is	be	AUX
ftr-470	211	4	to	to	PART
ftr-470	211	5	be	be	AUX
ftr-470	211	6	made	make	VERB
ftr-470	211	7	as	as	ADP
ftr-470	211	8	of	of	ADP
ftr-470	211	9	the	the	DET
ftr-470	211	10	decedent	decedent	NOUN
ftr-470	211	11	's	's	PART
ftr-470	211	12	death	death	NOUN
ftr-470	211	13	,	,	PUNCT
ftr-470	211	14	the	the	DET
ftr-470	211	15	mere	mere	ADJ
ftr-470	211	16	possibility	possibility	NOUN
ftr-470	211	17	of	of	ADP
ftr-470	211	18	being	be	AUX
ftr-470	211	19	charged	charge	VERB
ftr-470	211	20	against	against	ADP
ftr-470	211	21	principal	principal	NOUN
ftr-470	211	22	should	should	AUX
ftr-470	211	23	be	be	AUX
ftr-470	211	24	fatal	fatal	ADJ
ftr-470	211	25	,	,	PUNCT
ftr-470	211	26	as	as	SCONJ
ftr-470	211	27	was	be	AUX
ftr-470	211	28	the	the	DET
ftr-470	211	29	case	case	NOUN
ftr-470	211	30	in	in	ADP
ftr-470	211	31	wvcoff	wvcoff	NOUN
ftr-470	211	32	.	.	PUNCT
ftr-470	212	1	similarly	similarly	ADV
ftr-470	212	2	,	,	PUNCT
ftr-470	212	3	the	the	DET
ftr-470	212	4	fact	fact	NOUN
ftr-470	212	5	that	that	SCONJ
ftr-470	212	6	the	the	DET
ftr-470	212	7	actual	actual	ADJ
ftr-470	212	8	allocation	allocation	NOUN
ftr-470	212	9	to	to	ADP
ftr-470	212	10	income	income	NOUN
ftr-470	212	11	was	be	AUX
ftr-470	212	12	valid	valid	ADJ
ftr-470	212	13	under	under	ADP
ftr-470	212	14	state	state	NOUN
ftr-470	212	15	law	law	NOUN
ftr-470	212	16	would	would	AUX
ftr-470	212	17	also	also	ADV
ftr-470	212	18	be	be	AUX
ftr-470	212	19	irrelevant	irrelevant	ADJ
ftr-470	212	20	.	.	PUNCT
ftr-470	213	1	having	having	AUX
ftr-470	213	2	missed	miss	VERB
ftr-470	213	3	the	the	DET
ftr-470	213	4	point	point	NOUN
ftr-470	213	5	of	of	ADP
ftr-470	213	6	wycoff	wycoff	NOUN
ftr-470	213	7	,	,	PUNCT
ftr-470	213	8	and	and	CCONJ
ftr-470	213	9	treating	treat	VERB
ftr-470	213	10	the	the	DET
ftr-470	213	11	charge	charge	NOUN
ftr-470	213	12	against	against	ADP
ftr-470	213	13	income	income	NOUN
ftr-470	213	14	as	as	ADP
ftr-470	213	15	being	be	AUX
ftr-470	213	16	controlling	control	VERB
ftr-470	213	17	,	,	PUNCT
ftr-470	213	18	the	the	DET
ftr-470	213	19	tax	tax	NOUN
ftr-470	213	20	court	court	NOUN
ftr-470	213	21	and	and	CCONJ
ftr-470	213	22	eleventh	eleventh	ADJ
ftr-470	213	23	circuit	circuit	NOUN
ftr-470	213	24	majority	majority	NOUN
ftr-470	213	25	opinions	opinion	NOUN
ftr-470	213	26	in	in	ADP
ftr-470	213	27	hubert	hubert	PROPN
ftr-470	213	28	seem	seem	VERB
ftr-470	213	29	merely	merely	ADV
ftr-470	213	30	to	to	PART
ftr-470	213	31	distinguish	distinguish	VERB
ftr-470	213	32	the	the	DET
ftr-470	213	33	rule	rule	NOUN
ftr-470	213	34	pertaining	pertain	VERB
ftr-470	213	35	to	to	ADP
ftr-470	213	36	charges	charge	NOUN
ftr-470	213	37	against	against	ADP
ftr-470	213	38	principal	principal	NOUN
ftr-470	213	39	,	,	PUNCT
ftr-470	213	40	and	and	CCONJ
ftr-470	213	41	various	various	ADJ
ftr-470	213	42	cases	case	NOUN
ftr-470	213	43	applying	apply	VERB
ftr-470	213	44	that	that	DET
ftr-470	213	45	rule	rule	NOUN
ftr-470	213	46	,	,	PUNCT
ftr-470	213	47	without	without	ADP
ftr-470	213	48	really	really	ADV
ftr-470	213	49	explaining	explain	VERB
ftr-470	213	50	why	why	SCONJ
ftr-470	213	51	charges	charge	NOUN
ftr-470	213	52	against	against	ADP
ftr-470	213	53	income	income	NOUN
ftr-470	213	54	would	would	AUX
ftr-470	213	55	not	not	PART
ftr-470	213	56	also	also	ADV
ftr-470	213	57	reduce	reduce	VERB
ftr-470	213	58	the	the	DET
ftr-470	213	59	value	value	NOUN
ftr-470	213	60	of	of	ADP
ftr-470	213	61	the	the	DET
ftr-470	213	62	marital	marital	ADJ
ftr-470	213	63	bequest	bequest	NOUN
ftr-470	213	64	.	.	PUNCT
ftr-470	214	1	that	that	PRON
ftr-470	214	2	,	,	PUNCT
ftr-470	214	3	of	of	ADP
ftr-470	214	4	course	course	NOUN
ftr-470	214	5	,	,	PUNCT
ftr-470	214	6	is	be	AUX
ftr-470	214	7	the	the	DET
ftr-470	214	8	ultimate	ultimate	ADJ
ftr-470	214	9	issue	issue	NOUN
ftr-470	214	10	since	since	SCONJ
ftr-470	214	11	,	,	PUNCT
ftr-470	214	12	even	even	ADV
ftr-470	214	13	if	if	SCONJ
ftr-470	214	14	iwycoff	iwycoff	NOUN
ftr-470	214	15	was	be	AUX
ftr-470	214	16	properly	properly	ADV
ftr-470	214	17	decided	decide	VERB
ftr-470	214	18	,	,	PUNCT
ftr-470	214	19	it	it	PRON
ftr-470	214	20	could	could	AUX
ftr-470	214	21	be	be	AUX
ftr-470	214	22	avoided	avoid	VERB
ftr-470	214	23	by	by	ADP
ftr-470	214	24	giving	give	VERB
ftr-470	214	25	the	the	DET
ftr-470	214	26	executor	executor	NOUN
ftr-470	214	27	discretion	discretion	NOUN
ftr-470	214	28	to	to	PART
ftr-470	214	29	allocate	allocate	VERB
ftr-470	214	30	expenses	expense	NOUN
ftr-470	214	31	either	either	CCONJ
ftr-470	214	32	to	to	ADP
ftr-470	214	33	the	the	DET
ftr-470	214	34	principal	principal	NOUN
ftr-470	214	35	of	of	ADP
ftr-470	214	36	the	the	DET
ftr-470	214	37	nonmarital	nonmarital	ADJ
ftr-470	214	38	bequest	bequest	NOUN
ftr-470	214	39	or	or	CCONJ
ftr-470	214	40	to	to	ADP
ftr-470	214	41	the	the	DET
ftr-470	214	42	income	income	NOUN
ftr-470	214	43	of	of	ADP
ftr-470	214	44	the	the	DET
ftr-470	214	45	marital	marital	ADJ
ftr-470	214	46	bequest	bequest	NOUN
ftr-470	214	47	.	.	PUNCT
ftr-470	215	1	curiously	curiously	ADV
ftr-470	215	2	,	,	PUNCT
ftr-470	215	3	the	the	DET
ftr-470	215	4	government	government	NOUN
ftr-470	215	5	failed	fail	VERB
ftr-470	215	6	to	to	PART
ftr-470	215	7	cite	cite	VERB
ftr-470	215	8	wycoff	wycoff	NOUN
ftr-470	215	9	in	in	ADP
ftr-470	215	10	its	its	PRON
ftr-470	215	11	supreme	supreme	PROPN
ftr-470	215	12	court	court	PROPN
ftr-470	215	13	brief	brief	NOUN
ftr-470	215	14	.	.	PUNCT
ftr-470	216	1	33	33	NUM
ftr-470	216	2	.	.	PUNCT
ftr-470	217	1	see	see	VERB
ftr-470	217	2	supra	supra	PROPN
ftr-470	217	3	note	note	PROPN
ftr-470	217	4	24	24	NUM
ftr-470	217	5	and	and	CCONJ
ftr-470	217	6	accompanying	accompany	VERB
ftr-470	217	7	text	text	NOUN
ftr-470	217	8	.	.	PUNCT
ftr-470	218	1	34	34	NUM
ftr-470	218	2	.	.	PUNCT
ftr-470	219	1	hubert	hubert	PROPN
ftr-470	219	2	,	,	PUNCT
ftr-470	219	3	117	117	NUM
ftr-470	219	4	s.	s.	PROPN
ftr-470	219	5	ct	ct	PROPN
ftr-470	219	6	.	.	PUNCT
ftr-470	220	1	at	at	ADP
ftr-470	220	2	1133	1133	NUM
ftr-470	220	3	.	.	PUNCT
ftr-470	221	1	35	35	NUM
ftr-470	221	2	.	.	PUNCT
ftr-470	222	1	see	see	VERB
ftr-470	222	2	hubert	hubert	PROPN
ftr-470	222	3	,	,	PUNCT
ftr-470	222	4	117	117	NUM
ftr-470	222	5	s.	s.	PROPN
ftr-470	222	6	ct	ct	PROPN
ftr-470	222	7	.	.	PUNCT
ftr-470	223	1	at	at	ADP
ftr-470	223	2	1146	1146	NUM
ftr-470	223	3	(	(	PUNCT
ftr-470	223	4	scalia	scalia	PROPN
ftr-470	223	5	,	,	PUNCT
ftr-470	223	6	j.	j.	PROPN
ftr-470	223	7	,	,	PUNCT
ftr-470	223	8	dissenting	dissent	VERB
ftr-470	223	9	)	)	PUNCT
ftr-470	223	10	.	.	PUNCT
ftr-470	224	1	in	in	ADP
ftr-470	224	2	seeming	seem	VERB
ftr-470	224	3	accord	accord	NOUN
ftr-470	224	4	is	be	AUX
ftr-470	224	5	patricia	patricia	PROPN
ftr-470	224	6	a.	a.	NOUN
ftr-470	224	7	metzer	metzer	PROPN
ftr-470	224	8	,	,	PUNCT
ftr-470	224	9	the	the	DET
ftr-470	224	10	deduction	deduction	NOUN
ftr-470	224	11	of	of	ADP
ftr-470	224	12	an	an	DET
ftr-470	224	13	estate	estate	NOUN
ftr-470	224	14	's	's	PART
ftr-470	224	15	administration	administration	NOUN
ftr-470	224	16	expenses	expense	NOUN
ftr-470	224	17	:	:	PUNCT
ftr-470	224	18	section	section	NOUN
ftr-470	224	19	642(g	642(g	PROPN
ftr-470	224	20	)	)	PUNCT
ftr-470	224	21	of	of	ADP
ftr-470	224	22	the	the	DET
ftr-470	224	23	internal	internal	PROPN
ftr-470	224	24	revenue	revenue	NOUN
ftr-470	224	25	code	code	NOUN
ftr-470	224	26	and	and	CCONJ
ftr-470	224	27	its	its	PRON
ftr-470	224	28	impact	impact	NOUN
ftr-470	224	29	,	,	PUNCT
ftr-470	224	30	21	21	NUM
ftr-470	224	31	tax	tax	NOUN
ftr-470	224	32	l.	l.	PROPN
ftr-470	224	33	rev	rev	PROPN
ftr-470	224	34	.	.	PROPN
ftr-470	224	35	459	459	NUM
ftr-470	224	36	,	,	PUNCT
ftr-470	224	37	467	467	NUM
ftr-470	224	38	-	-	SYM
ftr-470	224	39	69	69	NUM
ftr-470	224	40	(	(	PUNCT
ftr-470	224	41	1966	1966	NUM
ftr-470	224	42	)	)	PUNCT
ftr-470	224	43	.	.	PUNCT
ftr-470	225	1	section	section	PROPN
ftr-470	225	2	642(g	642(g	PROPN
ftr-470	225	3	)	)	PUNCT
ftr-470	225	4	was	be	AUX
ftr-470	225	5	added	add	VERB
ftr-470	225	6	to	to	ADP
ftr-470	225	7	the	the	DET
ftr-470	225	8	code	code	NOUN
ftr-470	225	9	by	by	ADP
ftr-470	225	10	the	the	DET
ftr-470	225	11	revenue	revenue	NOUN
ftr-470	225	12	act	act	NOUN
ftr-470	225	13	of	of	ADP
ftr-470	225	14	1942	1942	NUM
ftr-470	225	15	,	,	PUNCT
ftr-470	225	16	which	which	PRON
ftr-470	225	17	also	also	ADV
ftr-470	225	18	added	add	VERB
ftr-470	225	19	the	the	DET
ftr-470	225	20	predecessor	predecessor	NOUN
ftr-470	225	21	of	of	ADP
ftr-470	225	22	§	§	PROPN
ftr-470	225	23	212	212	NUM
ftr-470	225	24	.	.	PUNCT
ftr-470	226	1	prior	prior	ADV
ftr-470	226	2	to	to	ADP
ftr-470	226	3	the	the	DET
ftr-470	226	4	1942	1942	NUM
ftr-470	226	5	act	act	NOUN
ftr-470	226	6	,	,	PUNCT
ftr-470	226	7	administration	administration	NOUN
ftr-470	226	8	expenses	expense	NOUN
ftr-470	226	9	were	be	AUX
ftr-470	226	10	not	not	PART
ftr-470	226	11	deductible	deductible	ADJ
ftr-470	226	12	for	for	ADP
ftr-470	226	13	income	income	NOUN
ftr-470	226	14	tax	tax	NOUN
ftr-470	226	15	purposes	purpose	NOUN
ftr-470	226	16	.	.	PUNCT
ftr-470	227	1	see	see	VERB
ftr-470	227	2	united	united	PROPN
ftr-470	227	3	states	states	PROPN
ftr-470	227	4	v.	v.	ADP
ftr-470	227	5	pyne	pyne	PROPN
ftr-470	227	6	,	,	PUNCT
ftr-470	227	7	313	313	NUM
ftr-470	227	8	u.s	u.s	PROPN
ftr-470	227	9	.	.	PROPN
ftr-470	227	10	127	127	NUM
ftr-470	227	11	(	(	PUNCT
ftr-470	227	12	1941	1941	NUM
ftr-470	227	13	)	)	PUNCT
ftr-470	227	14	.	.	PUNCT
ftr-470	228	1	congress	congress	PROPN
ftr-470	228	2	could	could	AUX
ftr-470	228	3	(	(	PUNCT
ftr-470	228	4	and	and	CCONJ
ftr-470	228	5	should	should	AUX
ftr-470	228	6	)	)	PUNCT
ftr-470	228	7	have	have	AUX
ftr-470	228	8	repealed	repeal	VERB
ftr-470	228	9	the	the	DET
ftr-470	228	10	estate	estate	NOUN
ftr-470	228	11	tax	tax	NOUN
ftr-470	228	12	deduction	deduction	NOUN
ftr-470	228	13	for	for	ADP
ftr-470	228	14	administration	administration	NOUN
ftr-470	228	15	expenses	expense	NOUN
ftr-470	228	16	,	,	PUNCT
ftr-470	228	17	but	but	CCONJ
ftr-470	228	18	instead	instead	ADV
ftr-470	228	19	it	it	PRON
ftr-470	228	20	simply	simply	ADV
ftr-470	228	21	aimed	aim	VERB
ftr-470	228	22	to	to	PART
ftr-470	228	23	prevent	prevent	VERB
ftr-470	228	24	a	a	DET
ftr-470	228	25	deduction	deduction	NOUN
ftr-470	228	26	under	under	ADP
ftr-470	228	27	each	each	DET
ftr-470	228	28	tax	tax	NOUN
ftr-470	228	29	.	.	PUNCT
ftr-470	229	1	the	the	DET
ftr-470	229	2	1942	1942	NUM
ftr-470	229	3	legislative	legislative	ADJ
ftr-470	229	4	history	history	NOUN
ftr-470	229	5	is	be	AUX
ftr-470	229	6	not	not	PART
ftr-470	229	7	illuminating	illuminate	VERB
ftr-470	229	8	.	.	PUNCT
ftr-470	230	1	see	see	VERB
ftr-470	230	2	h.r	h.r	PROPN
ftr-470	230	3	.	.	PROPN
ftr-470	230	4	rep	rep	PROPN
ftr-470	230	5	.	.	PROPN
ftr-470	231	1	no	no	INTJ
ftr-470	231	2	.	.	PUNCT
ftr-470	232	1	77	77	NUM
ftr-470	232	2	-	-	SYM
ftr-470	232	3	2333	2333	NUM
ftr-470	232	4	,	,	PUNCT
ftr-470	232	5	at	at	ADP
ftr-470	232	6	75	75	NUM
ftr-470	232	7	-	-	SYM
ftr-470	232	8	76	76	NUM
ftr-470	232	9	(	(	PUNCT
ftr-470	232	10	1942	1942	NUM
ftr-470	232	11	)	)	PUNCT
ftr-470	233	1	;	;	PUNCT
ftr-470	233	2	s.	s.	PROPN
ftr-470	233	3	rep	rep	PROPN
ftr-470	233	4	.	.	PROPN
ftr-470	233	5	no	no	INTJ
ftr-470	233	6	.	.	PUNCT
ftr-470	234	1	77	77	NUM
ftr-470	234	2	-	-	SYM
ftr-470	234	3	1631	1631	NUM
ftr-470	234	4	,	,	PUNCT
ftr-470	234	5	at	at	ADP
ftr-470	234	6	136	136	NUM
ftr-470	234	7	(	(	PUNCT
ftr-470	234	8	1942	1942	NUM
ftr-470	234	9	)	)	PUNCT
ftr-470	234	10	.	.	PUNCT
ftr-470	235	1	insofar	insofar	ADV
ftr-470	235	2	as	as	ADP
ftr-470	235	3	the	the	DET
ftr-470	235	4	1998	1998	NUM
ftr-470	235	5	]	]	PUNCT
ftr-470	235	6	florida	florida	PROPN
ftr-470	235	7	tax	tax	PROPN
ftr-470	235	8	review	review	NOUN
ftr-470	235	9	that	that	SCONJ
ftr-470	235	10	the	the	DET
ftr-470	235	11	marital	marital	ADJ
ftr-470	235	12	deduction	deduction	NOUN
ftr-470	235	13	does	do	AUX
ftr-470	235	14	not	not	PART
ftr-470	235	15	include	include	VERB
ftr-470	235	16	the	the	DET
ftr-470	235	17	post	post	ADJ
ftr-470	235	18	-	-	ADJ
ftr-470	235	19	death	death	ADJ
ftr-470	235	20	income	income	NOUN
ftr-470	235	21	itself;36	itself;36	NOUN
ftr-470	235	22	therefore	therefore	ADV
ftr-470	235	23	,	,	PUNCT
ftr-470	235	24	payment	payment	NOUN
ftr-470	235	25	of	of	ADP
ftr-470	235	26	expenses	expense	NOUN
ftr-470	235	27	out	out	ADP
ftr-470	235	28	of	of	ADP
ftr-470	235	29	such	such	ADJ
ftr-470	235	30	income	income	NOUN
ftr-470	235	31	does	do	AUX
ftr-470	235	32	not	not	PART
ftr-470	235	33	reduce	reduce	VERB
ftr-470	235	34	the	the	DET
ftr-470	235	35	deduction.37	deduction.37	NOUN
ftr-470	235	36	that	that	DET
ftr-470	235	37	argument	argument	NOUN
ftr-470	235	38	proves	prove	VERB
ftr-470	235	39	too	too	ADV
ftr-470	235	40	much	much	ADJ
ftr-470	235	41	.	.	PUNCT
ftr-470	236	1	the	the	DET
ftr-470	236	2	logic	logic	NOUN
ftr-470	236	3	of	of	ADP
ftr-470	236	4	the	the	DET
ftr-470	236	5	argument	argument	NOUN
ftr-470	236	6	would	would	AUX
ftr-470	236	7	lead	lead	VERB
ftr-470	236	8	to	to	ADP
ftr-470	236	9	the	the	DET
ftr-470	236	10	conclusion	conclusion	NOUN
ftr-470	236	11	that	that	SCONJ
ftr-470	236	12	,	,	PUNCT
ftr-470	236	13	if	if	SCONJ
ftr-470	236	14	estate	estate	NOUN
ftr-470	236	15	income	income	NOUN
ftr-470	236	16	was	be	AUX
ftr-470	236	17	used	use	VERB
ftr-470	236	18	to	to	PART
ftr-470	236	19	pay	pay	VERB
ftr-470	236	20	administration	administration	NOUN
ftr-470	236	21	expenses	expense	NOUN
ftr-470	236	22	,	,	PUNCT
ftr-470	236	23	the	the	DET
ftr-470	236	24	estate	estate	NOUN
ftr-470	236	25	could	could	AUX
ftr-470	236	26	claim	claim	VERB
ftr-470	236	27	an	an	DET
ftr-470	236	28	estate	estate	NOUN
ftr-470	236	29	tax	tax	NOUN
ftr-470	236	30	deduction	deduction	NOUN
ftr-470	236	31	under	under	ADP
ftr-470	236	32	section	section	NOUN
ftr-470	236	33	2053	2053	NUM
ftr-470	236	34	without	without	ADP
ftr-470	236	35	reducing	reduce	VERB
ftr-470	236	36	the	the	DET
ftr-470	236	37	marital	marital	ADJ
ftr-470	236	38	deduction.3	deduction.3	PROPN
ftr-470	236	39	8	8	NUM
ftr-470	236	40	it	it	PRON
ftr-470	236	41	is	be	AUX
ftr-470	236	42	true	true	ADJ
ftr-470	236	43	that	that	SCONJ
ftr-470	236	44	section	section	NOUN
ftr-470	236	45	2056(b)(9)-a	2056(b)(9)-a	NUM
ftr-470	236	46	provision	provision	NOUN
ftr-470	236	47	ignored	ignore	VERB
ftr-470	236	48	by	by	ADP
ftr-470	236	49	everyone	everyone	PRON
ftr-470	236	50	in	in	ADP
ftr-470	236	51	the	the	DET
ftr-470	236	52	hubert	hubert	PROPN
ftr-470	236	53	litigation	litigation	NOUN
ftr-470	236	54	-	-	PUNCT
ftr-470	236	55	states	state	NOUN
ftr-470	236	56	that	that	SCONJ
ftr-470	236	57	"	"	PUNCT
ftr-470	236	58	nothing	nothing	PRON
ftr-470	236	59	in	in	ADP
ftr-470	236	60	this	this	DET
ftr-470	236	61	section	section	NOUN
ftr-470	236	62	or	or	CCONJ
ftr-470	236	63	any	any	DET
ftr-470	236	64	other	other	ADJ
ftr-470	236	65	provision	provision	NOUN
ftr-470	236	66	of	of	ADP
ftr-470	236	67	this	this	DET
ftr-470	236	68	chapter	chapter	NOUN
ftr-470	236	69	shall	shall	AUX
ftr-470	236	70	allow	allow	VERB
ftr-470	236	71	the	the	DET
ftr-470	236	72	value	value	NOUN
ftr-470	236	73	of	of	ADP
ftr-470	236	74	any	any	DET
ftr-470	236	75	interest	interest	NOUN
ftr-470	236	76	in	in	ADP
ftr-470	236	77	property	property	NOUN
ftr-470	236	78	to	to	PART
ftr-470	236	79	be	be	AUX
ftr-470	236	80	deducted	deduct	VERB
ftr-470	236	81	under	under	ADP
ftr-470	236	82	this	this	DET
ftr-470	236	83	chapter	chapter	NOUN
ftr-470	236	84	more	more	ADV
ftr-470	236	85	than	than	ADP
ftr-470	236	86	once	once	ADV
ftr-470	236	87	with	with	ADP
ftr-470	236	88	respect	respect	NOUN
ftr-470	236	89	to	to	ADP
ftr-470	236	90	the	the	DET
ftr-470	236	91	same	same	ADJ
ftr-470	236	92	decedent	decedent	NOUN
ftr-470	236	93	.	.	PUNCT
ftr-470	236	94	"	"	PUNCT
ftr-470	237	1	but	but	CCONJ
ftr-470	237	2	the	the	DET
ftr-470	237	3	logic	logic	NOUN
ftr-470	237	4	of	of	ADP
ftr-470	237	5	hubert	hubert	PROPN
ftr-470	237	6	is	be	AUX
ftr-470	237	7	that	that	SCONJ
ftr-470	237	8	a	a	DET
ftr-470	237	9	section	section	NOUN
ftr-470	237	10	2053	2053	NUM
ftr-470	237	11	deduction	deduction	NOUN
ftr-470	237	12	derived	derive	VERB
ftr-470	237	13	from	from	ADP
ftr-470	237	14	using	use	VERB
ftr-470	237	15	estate	estate	NOUN
ftr-470	237	16	income	income	NOUN
ftr-470	237	17	to	to	PART
ftr-470	237	18	pay	pay	VERB
ftr-470	237	19	administration	administration	NOUN
ftr-470	237	20	expenses	expense	NOUN
ftr-470	237	21	is	be	AUX
ftr-470	237	22	not	not	PART
ftr-470	237	23	a	a	DET
ftr-470	237	24	deduction	deduction	NOUN
ftr-470	237	25	for	for	ADP
ftr-470	237	26	the	the	DET
ftr-470	237	27	same	same	ADJ
ftr-470	237	28	"	"	PUNCT
ftr-470	237	29	interest	interest	NOUN
ftr-470	237	30	in	in	ADP
ftr-470	237	31	property	property	NOUN
ftr-470	237	32	"	"	PUNCT
ftr-470	237	33	(	(	PUNCT
ftr-470	237	34	i.e.	i.e.	X
ftr-470	237	35	,	,	PUNCT
ftr-470	237	36	the	the	DET
ftr-470	237	37	principal	principal	NOUN
ftr-470	237	38	)	)	PUNCT
ftr-470	237	39	that	that	PRON
ftr-470	237	40	generated	generate	VERB
ftr-470	237	41	the	the	DET
ftr-470	237	42	marital	marital	ADJ
ftr-470	237	43	deduction	deduction	NOUN
ftr-470	237	44	.	.	PUNCT
ftr-470	238	1	alternatively	alternatively	ADV
ftr-470	238	2	,	,	PUNCT
ftr-470	238	3	the	the	DET
ftr-470	238	4	mandate	mandate	NOUN
ftr-470	238	5	against	against	ADP
ftr-470	238	6	double	double	ADJ
ftr-470	238	7	deductions	deduction	NOUN
ftr-470	238	8	for	for	ADP
ftr-470	238	9	the	the	DET
ftr-470	238	10	same	same	ADJ
ftr-470	238	11	interest	interest	NOUN
ftr-470	238	12	in	in	ADP
ftr-470	238	13	property	property	NOUN
ftr-470	238	14	would	would	AUX
ftr-470	238	15	not	not	PART
ftr-470	238	16	apply	apply	VERB
ftr-470	238	17	,	,	PUNCT
ftr-470	238	18	because	because	SCONJ
ftr-470	238	19	failing	fail	VERB
ftr-470	238	20	to	to	PART
ftr-470	238	21	reduce	reduce	VERB
ftr-470	238	22	the	the	DET
ftr-470	238	23	marital	marital	ADJ
ftr-470	238	24	deduction	deduction	NOUN
ftr-470	238	25	would	would	AUX
ftr-470	238	26	not	not	PART
ftr-470	238	27	in	in	ADP
ftr-470	238	28	itself	itself	PRON
ftr-470	238	29	constitute	constitute	VERB
ftr-470	238	30	a	a	DET
ftr-470	238	31	"	"	PUNCT
ftr-470	238	32	deduction	deduction	NOUN
ftr-470	238	33	.	.	PUNCT
ftr-470	238	34	"	"	PUNCT
ftr-470	239	1	such	such	DET
ftr-470	239	2	a	a	DET
ftr-470	239	3	construction	construction	NOUN
ftr-470	239	4	of	of	ADP
ftr-470	239	5	section	section	NOUN
ftr-470	239	6	2056(b)(9)-which	2056(b)(9)-which	NUM
ftr-470	239	7	exactly	exactly	ADV
ftr-470	239	8	echoes	echo	VERB
ftr-470	239	9	the	the	DET
ftr-470	239	10	plurality	plurality	NOUN
ftr-470	239	11	's	's	PART
ftr-470	239	12	construction	construction	NOUN
ftr-470	239	13	of	of	ADP
ftr-470	239	14	section	section	NOUN
ftr-470	239	15	642(g)-is	642(g)-i	VERB
ftr-470	239	16	too	too	ADV
ftr-470	239	17	absurd	absurd	ADJ
ftr-470	239	18	to	to	PART
ftr-470	239	19	require	require	VERB
ftr-470	239	20	comment	comment	NOUN
ftr-470	239	21	.	.	PUNCT
ftr-470	240	1	justice	justice	PROPN
ftr-470	240	2	o'connor	o'connor	PROPN
ftr-470	240	3	wrote	write	VERB
ftr-470	240	4	a	a	DET
ftr-470	240	5	concurring	concur	VERB
ftr-470	240	6	opinion	opinion	NOUN
ftr-470	240	7	(	(	PUNCT
ftr-470	240	8	joined	join	VERB
ftr-470	240	9	by	by	ADP
ftr-470	240	10	justices	justice	NOUN
ftr-470	240	11	souter	souter	PROPN
ftr-470	240	12	and	and	CCONJ
ftr-470	240	13	thomas	thomas	PROPN
ftr-470	240	14	)	)	PUNCT
ftr-470	240	15	in	in	ADP
ftr-470	240	16	which	which	PRON
ftr-470	240	17	she	she	PRON
ftr-470	240	18	declined	decline	VERB
ftr-470	240	19	to	to	PART
ftr-470	240	20	join	join	VERB
ftr-470	240	21	the	the	DET
ftr-470	240	22	plurality	plurality	NOUN
ftr-470	240	23	opinion	opinion	NOUN
ftr-470	240	24	's	's	PART
ftr-470	240	25	present	present	ADJ
ftr-470	240	26	-	-	PUNCT
ftr-470	240	27	value	value	NOUN
ftr-470	240	28	theory.39	theory.39	NOUN
ftr-470	240	29	presumably	presumably	ADV
ftr-470	240	30	,	,	PUNCT
ftr-470	240	31	it	it	PRON
ftr-470	240	32	would	would	AUX
ftr-470	240	33	follow	follow	VERB
ftr-470	240	34	that	that	SCONJ
ftr-470	240	35	the	the	DET
ftr-470	240	36	critical	critical	ADJ
ftr-470	240	37	fact	fact	NOUN
ftr-470	240	38	would	would	AUX
ftr-470	240	39	be	be	AUX
ftr-470	240	40	the	the	DET
ftr-470	240	41	allocation	allocation	NOUN
ftr-470	240	42	to	to	PART
ftr-470	240	43	income	income	NOUN
ftr-470	240	44	that	that	PRON
ftr-470	240	45	was	be	AUX
ftr-470	240	46	actually	actually	ADV
ftr-470	240	47	made	make	VERB
ftr-470	240	48	.	.	PUNCT
ftr-470	241	1	nevertheless	nevertheless	ADV
ftr-470	241	2	,	,	PUNCT
ftr-470	241	3	the	the	DET
ftr-470	241	4	concurring	concur	VERB
ftr-470	241	5	opinion	opinion	NOUN
ftr-470	241	6	proceeded	proceed	VERB
ftr-470	241	7	to	to	PART
ftr-470	241	8	ridicule	ridicule	VERB
ftr-470	241	9	the	the	DET
ftr-470	241	10	treasury	treasury	NOUN
ftr-470	241	11	,	,	PUNCT
ftr-470	241	12	the	the	DET
ftr-470	241	13	irs	irs	PROPN
ftr-470	241	14	,	,	PUNCT
ftr-470	241	15	and	and	CCONJ
ftr-470	241	16	government	government	NOUN
ftr-470	241	17	counsel	counsel	NOUN
ftr-470	241	18	for	for	ADP
ftr-470	241	19	its	its	PRON
ftr-470	241	20	inconclusive	inconclusive	ADJ
ftr-470	241	21	and	and	CCONJ
ftr-470	241	22	confusing	confusing	ADJ
ftr-470	241	23	regulations	regulation	NOUN
ftr-470	241	24	,	,	PUNCT
ftr-470	241	25	40	40	NUM
ftr-470	241	26	enactment	enactment	NOUN
ftr-470	241	27	of	of	ADP
ftr-470	241	28	§	§	PROPN
ftr-470	241	29	642(g	642(g	PROPN
ftr-470	241	30	)	)	PUNCT
ftr-470	241	31	was	be	AUX
ftr-470	241	32	based	base	VERB
ftr-470	241	33	on	on	ADP
ftr-470	241	34	revenue	revenue	NOUN
ftr-470	241	35	concerns	concern	NOUN
ftr-470	241	36	,	,	PUNCT
ftr-470	241	37	that	that	DET
ftr-470	241	38	rationale	rationale	NOUN
ftr-470	241	39	is	be	AUX
ftr-470	241	40	undermined	undermine	VERB
ftr-470	241	41	by	by	ADP
ftr-470	241	42	the	the	DET
ftr-470	241	43	holding	holding	NOUN
ftr-470	241	44	in	in	ADP
ftr-470	241	45	hubert	hubert	PROPN
ftr-470	241	46	.	.	PUNCT
ftr-470	242	1	36	36	NUM
ftr-470	242	2	.	.	PUNCT
ftr-470	243	1	see	see	VERB
ftr-470	243	2	hubert	hubert	PROPN
ftr-470	243	3	,	,	PUNCT
ftr-470	243	4	117	117	NUM
ftr-470	243	5	s.	s.	PROPN
ftr-470	243	6	ct	ct	PROPN
ftr-470	243	7	.	.	PUNCT
ftr-470	244	1	at	at	ADP
ftr-470	244	2	1133	1133	NUM
ftr-470	244	3	.	.	PUNCT
ftr-470	245	1	see	see	VERB
ftr-470	245	2	generally	generally	ADV
ftr-470	245	3	maass	maass	PROPN
ftr-470	245	4	v.	v.	PROPN
ftr-470	245	5	higgins	higgins	PROPN
ftr-470	245	6	,	,	PUNCT
ftr-470	245	7	312	312	NUM
ftr-470	245	8	u.s	u.s	PROPN
ftr-470	245	9	.	.	PROPN
ftr-470	245	10	443	443	NUM
ftr-470	245	11	,	,	PUNCT
ftr-470	245	12	446	446	NUM
ftr-470	245	13	-	-	SYM
ftr-470	245	14	47	47	NUM
ftr-470	245	15	(	(	PUNCT
ftr-470	245	16	1941	1941	NUM
ftr-470	245	17	)	)	PUNCT
ftr-470	245	18	.	.	PUNCT
ftr-470	246	1	37	37	NUM
ftr-470	246	2	.	.	PUNCT
ftr-470	247	1	see	see	VERB
ftr-470	247	2	hubert	hubert	PROPN
ftr-470	247	3	,	,	PUNCT
ftr-470	247	4	117	117	NUM
ftr-470	247	5	s.	s.	PROPN
ftr-470	247	6	ct	ct	PROPN
ftr-470	247	7	.	.	PUNCT
ftr-470	248	1	at	at	ADP
ftr-470	248	2	1133	1133	NUM
ftr-470	248	3	-	-	SYM
ftr-470	248	4	34	34	NUM
ftr-470	248	5	(	(	PUNCT
ftr-470	248	6	o'connor	o'connor	PROPN
ftr-470	248	7	,	,	PUNCT
ftr-470	248	8	j.	j.	PROPN
ftr-470	248	9	,	,	PUNCT
ftr-470	248	10	concurring	concur	VERB
ftr-470	248	11	)	)	PUNCT
ftr-470	248	12	.	.	PUNCT
ftr-470	249	1	the	the	DET
ftr-470	249	2	concurring	concur	VERB
ftr-470	249	3	opinion	opinion	NOUN
ftr-470	249	4	ignored	ignore	VERB
ftr-470	249	5	the	the	DET
ftr-470	249	6	no	no	ADV
ftr-470	249	7	-	-	PUNCT
ftr-470	249	8	double	double	ADJ
ftr-470	249	9	-	-	PUNCT
ftr-470	249	10	deduction	deduction	NOUN
ftr-470	249	11	argument	argument	NOUN
ftr-470	249	12	,	,	PUNCT
ftr-470	249	13	except	except	SCONJ
ftr-470	249	14	to	to	PART
ftr-470	249	15	note	note	VERB
ftr-470	249	16	that	that	SCONJ
ftr-470	249	17	the	the	DET
ftr-470	249	18	hubert	hubert	PROPN
ftr-470	249	19	problem	problem	NOUN
ftr-470	249	20	was	be	AUX
ftr-470	249	21	not	not	PART
ftr-470	249	22	solved	solve	VERB
ftr-470	249	23	by	by	ADP
ftr-470	249	24	the	the	DET
ftr-470	249	25	language	language	NOUN
ftr-470	249	26	of	of	ADP
ftr-470	249	27	the	the	DET
ftr-470	249	28	code	code	NOUN
ftr-470	249	29	.	.	PUNCT
ftr-470	250	1	i	i	PRON
ftr-470	250	2	d.	d.	PROPN
ftr-470	250	3	at	at	ADP
ftr-470	250	4	1135	1135	NUM
ftr-470	250	5	.	.	PUNCT
ftr-470	251	1	the	the	DET
ftr-470	251	2	nonresponsiveness	nonresponsiveness	NOUN
ftr-470	251	3	of	of	ADP
ftr-470	251	4	the	the	DET
ftr-470	251	5	plurality	plurality	NOUN
ftr-470	251	6	and	and	CCONJ
ftr-470	251	7	concurring	concur	VERB
ftr-470	251	8	opinions	opinion	NOUN
ftr-470	251	9	to	to	ADP
ftr-470	251	10	the	the	DET
ftr-470	251	11	argument	argument	NOUN
ftr-470	251	12	based	base	VERB
ftr-470	251	13	on	on	ADP
ftr-470	251	14	irc	irc	PROPN
ftr-470	251	15	§	§	PROPN
ftr-470	251	16	642(g	642(g	PROPN
ftr-470	251	17	)	)	PUNCT
ftr-470	251	18	might	might	AUX
ftr-470	251	19	perhaps	perhaps	ADV
ftr-470	251	20	be	be	AUX
ftr-470	251	21	attributed	attribute	VERB
ftr-470	251	22	to	to	ADP
ftr-470	251	23	the	the	DET
ftr-470	251	24	government	government	NOUN
ftr-470	251	25	allegedly	allegedly	ADV
ftr-470	251	26	raising	raise	VERB
ftr-470	251	27	the	the	DET
ftr-470	251	28	point	point	NOUN
ftr-470	251	29	for	for	ADP
ftr-470	251	30	the	the	DET
ftr-470	251	31	first	first	ADJ
ftr-470	251	32	time	time	NOUN
ftr-470	251	33	in	in	ADP
ftr-470	251	34	its	its	PRON
ftr-470	251	35	oral	oral	ADJ
ftr-470	251	36	argument	argument	NOUN
ftr-470	251	37	before	before	ADP
ftr-470	251	38	the	the	DET
ftr-470	251	39	supreme	supreme	PROPN
ftr-470	251	40	court	court	PROPN
ftr-470	251	41	,	,	PUNCT
ftr-470	251	42	see	see	VERB
ftr-470	251	43	i	i	PRON
ftr-470	251	44	d.	d.	PROPN
ftr-470	251	45	at	at	ADP
ftr-470	251	46	1133	1133	NUM
ftr-470	251	47	(	(	PUNCT
ftr-470	251	48	plurality	plurality	NOUN
ftr-470	251	49	opinion	opinion	NOUN
ftr-470	251	50	)	)	PUNCT
ftr-470	251	51	,	,	PUNCT
ftr-470	251	52	except	except	SCONJ
ftr-470	251	53	that	that	SCONJ
ftr-470	251	54	the	the	DET
ftr-470	251	55	double	double	ADJ
ftr-470	251	56	deduction	deduction	NOUN
ftr-470	251	57	argument	argument	NOUN
ftr-470	251	58	was	be	AUX
ftr-470	251	59	actually	actually	ADV
ftr-470	251	60	set	set	VERB
ftr-470	251	61	out	out	ADP
ftr-470	251	62	in	in	ADP
ftr-470	251	63	the	the	DET
ftr-470	251	64	government	government	NOUN
ftr-470	251	65	's	's	PART
ftr-470	251	66	reply	reply	NOUN
ftr-470	251	67	brief	brief	NOUN
ftr-470	251	68	,	,	PUNCT
ftr-470	251	69	dated	date	VERB
ftr-470	251	70	sept	sept	PROPN
ftr-470	251	71	.	.	PROPN
ftr-470	251	72	11	11	NUM
ftr-470	251	73	,	,	PUNCT
ftr-470	251	74	1996	1996	NUM
ftr-470	251	75	,	,	PUNCT
ftr-470	251	76	well	well	ADV
ftr-470	251	77	before	before	ADP
ftr-470	251	78	the	the	DET
ftr-470	251	79	oral	oral	ADJ
ftr-470	251	80	argument	argument	NOUN
ftr-470	251	81	or	or	CCONJ
ftr-470	251	82	the	the	DET
ftr-470	251	83	appearance	appearance	NOUN
ftr-470	251	84	of	of	ADP
ftr-470	251	85	professor	professor	PROPN
ftr-470	251	86	davenport	davenport	PROPN
ftr-470	251	87	's	's	PART
ftr-470	251	88	article	article	NOUN
ftr-470	251	89	.	.	PUNCT
ftr-470	252	1	reply	reply	NOUN
ftr-470	252	2	brief	brief	ADJ
ftr-470	252	3	for	for	ADP
ftr-470	252	4	the	the	DET
ftr-470	252	5	petitioner	petitioner	NOUN
ftr-470	252	6	at	at	ADP
ftr-470	252	7	17	17	NUM
ftr-470	252	8	-	-	SYM
ftr-470	252	9	18	18	NUM
ftr-470	252	10	,	,	PUNCT
ftr-470	252	11	hubert	hubert	NOUN
ftr-470	252	12	,	,	PUNCT
ftr-470	252	13	117	117	NUM
ftr-470	252	14	s.	s.	PROPN
ftr-470	252	15	ct	ct	PROPN
ftr-470	252	16	.	.	PUNCT
ftr-470	253	1	(	(	PUNCT
ftr-470	253	2	no	no	INTJ
ftr-470	253	3	.	.	NOUN
ftr-470	253	4	95	95	NUM
ftr-470	253	5	-	-	PUNCT
ftr-470	253	6	1402	1402	NUM
ftr-470	253	7	)	)	PUNCT
ftr-470	253	8	.	.	PUNCT
ftr-470	254	1	38	38	NUM
ftr-470	254	2	.	.	PUNCT
ftr-470	255	1	it	it	PRON
ftr-470	255	2	is	be	AUX
ftr-470	255	3	clear	clear	ADJ
ftr-470	255	4	that	that	SCONJ
ftr-470	255	5	the	the	DET
ftr-470	255	6	crucial	crucial	ADJ
ftr-470	255	7	fact	fact	NOUN
ftr-470	255	8	in	in	ADP
ftr-470	255	9	hubert	hubert	PROPN
ftr-470	255	10	to	to	ADP
ftr-470	255	11	both	both	CCONJ
ftr-470	255	12	the	the	DET
ftr-470	255	13	plurality	plurality	NOUN
ftr-470	255	14	and	and	CCONJ
ftr-470	255	15	concurring	concur	VERB
ftr-470	255	16	opinions	opinion	NOUN
ftr-470	255	17	was	be	AUX
ftr-470	255	18	that	that	SCONJ
ftr-470	255	19	the	the	DET
ftr-470	255	20	expenses	expense	NOUN
ftr-470	255	21	were	be	AUX
ftr-470	255	22	charged	charge	VERB
ftr-470	255	23	against	against	ADP
ftr-470	255	24	estate	estate	NOUN
ftr-470	255	25	income	income	NOUN
ftr-470	255	26	,	,	PUNCT
ftr-470	255	27	not	not	PART
ftr-470	255	28	that	that	SCONJ
ftr-470	255	29	they	they	PRON
ftr-470	255	30	were	be	AUX
ftr-470	255	31	deducted	deduct	VERB
ftr-470	255	32	for	for	ADP
ftr-470	255	33	income	income	NOUN
ftr-470	255	34	tax	tax	NOUN
ftr-470	255	35	purposes	purpose	NOUN
ftr-470	255	36	.	.	PUNCT
ftr-470	256	1	see	see	VERB
ftr-470	256	2	infra	infra	NOUN
ftr-470	256	3	note	note	VERB
ftr-470	256	4	52	52	NUM
ftr-470	256	5	.	.	NOUN
ftr-470	256	6	39	39	NUM
ftr-470	256	7	.	.	PUNCT
ftr-470	257	1	hubert	hubert	PROPN
ftr-470	257	2	,	,	PUNCT
ftr-470	257	3	117	117	NUM
ftr-470	257	4	s.	s.	PROPN
ftr-470	257	5	ct	ct	PROPN
ftr-470	257	6	.	.	PUNCT
ftr-470	258	1	at	at	ADP
ftr-470	258	2	1136	1136	NUM
ftr-470	258	3	(	(	PUNCT
ftr-470	258	4	o'connor	o'connor	PROPN
ftr-470	258	5	,	,	PUNCT
ftr-470	258	6	j.	j.	PROPN
ftr-470	258	7	,	,	PUNCT
ftr-470	258	8	concurring	concur	VERB
ftr-470	258	9	)	)	PUNCT
ftr-470	258	10	.	.	PUNCT
ftr-470	259	1	40	40	NUM
ftr-470	259	2	.	.	PUNCT
ftr-470	260	1	see	see	VERB
ftr-470	260	2	hubert	hubert	PROPN
ftr-470	260	3	,	,	PUNCT
ftr-470	260	4	117	117	NUM
ftr-470	260	5	s.	s.	PROPN
ftr-470	260	6	ct	ct	PROPN
ftr-470	260	7	.	.	PUNCT
ftr-470	261	1	at	at	ADP
ftr-470	261	2	1139	1139	NUM
ftr-470	261	3	.	.	PUNCT
ftr-470	262	1	the	the	DET
ftr-470	262	2	"	"	PUNCT
ftr-470	262	3	material	material	ADJ
ftr-470	262	4	limitation	limitation	NOUN
ftr-470	262	5	"	"	PUNCT
ftr-470	262	6	sentence	sentence	NOUN
ftr-470	262	7	of	of	ADP
ftr-470	262	8	regs	reg	NOUN
ftr-470	262	9	.	.	PUNCT
ftr-470	263	1	§	§	PROPN
ftr-470	263	2	20.2056(b)-4(a	20.2056(b)-4(a	PROPN
ftr-470	263	3	)	)	PUNCT
ftr-470	263	4	makes	make	VERB
ftr-470	263	5	perfect	perfect	ADJ
ftr-470	263	6	sense	sense	NOUN
ftr-470	263	7	without	without	ADP
ftr-470	263	8	the	the	DET
ftr-470	263	9	sentence	sentence	NOUN
ftr-470	263	10	that	that	PRON
ftr-470	263	11	follows	follow	VERB
ftr-470	263	12	(	(	PUNCT
ftr-470	263	13	referring	refer	VERB
ftr-470	263	14	to	to	ADP
ftr-470	263	15	estate	estate	NOUN
ftr-470	263	16	[	[	X
ftr-470	263	17	vol	vol	NOUN
ftr-470	263	18	.	.	PUNCT
ftr-470	264	1	3:11	3:11	NUM
ftr-470	264	2	lifting	lift	VERB
ftr-470	264	3	the	the	DET
ftr-470	264	4	shroud	shroud	NOUN
ftr-470	264	5	obscuring	obscure	VERB
ftr-470	264	6	estate	estate	NOUN
ftr-470	264	7	of	of	ADP
ftr-470	264	8	hubert	hubert	PROPN
ftr-470	264	9	rulings,4	rulings,4	NOUN
ftr-470	264	10	and	and	CCONJ
ftr-470	264	11	litigation	litigation	NOUN
ftr-470	264	12	posture.4	posture.4	PROPN
ftr-470	264	13	2	2	NUM
ftr-470	264	14	the	the	DET
ftr-470	264	15	concurring	concurring	NOUN
ftr-470	264	16	opinion	opinion	NOUN
ftr-470	264	17	,	,	PUNCT
ftr-470	264	18	like	like	ADP
ftr-470	264	19	the	the	DET
ftr-470	264	20	plurality	plurality	NOUN
ftr-470	264	21	opinion	opinion	NOUN
ftr-470	264	22	,	,	PUNCT
ftr-470	264	23	focussed	focusse	VERB
ftr-470	264	24	on	on	ADP
ftr-470	264	25	the	the	DET
ftr-470	264	26	"	"	PUNCT
ftr-470	264	27	material	material	ADJ
ftr-470	264	28	limitation	limitation	NOUN
ftr-470	264	29	"	"	PUNCT
ftr-470	264	30	phrase	phrase	NOUN
ftr-470	264	31	in	in	ADP
ftr-470	264	32	the	the	DET
ftr-470	264	33	regulation	regulation	NOUN
ftr-470	264	34	.	.	PUNCT
ftr-470	265	1	the	the	DET
ftr-470	265	2	opinion	opinion	NOUN
ftr-470	265	3	ultimately	ultimately	ADV
ftr-470	265	4	sided	side	VERB
ftr-470	265	5	with	with	ADP
ftr-470	265	6	the	the	DET
ftr-470	265	7	taxpayer	taxpayer	NOUN
ftr-470	265	8	because	because	SCONJ
ftr-470	265	9	the	the	DET
ftr-470	265	10	government	government	NOUN
ftr-470	265	11	eschewed	eschew	VERB
ftr-470	265	12	any	any	DET
ftr-470	265	13	attempt	attempt	NOUN
ftr-470	265	14	to	to	PART
ftr-470	265	15	define	define	VERB
ftr-470	265	16	"	"	PUNCT
ftr-470	265	17	material	material	NOUN
ftr-470	265	18	"	"	PUNCT
ftr-470	265	19	or	or	CCONJ
ftr-470	265	20	to	to	PART
ftr-470	265	21	apply	apply	VERB
ftr-470	265	22	that	that	DET
ftr-470	265	23	concept	concept	NOUN
ftr-470	265	24	to	to	ADP
ftr-470	265	25	the	the	DET
ftr-470	265	26	facts	fact	NOUN
ftr-470	265	27	of	of	ADP
ftr-470	265	28	the	the	DET
ftr-470	265	29	case	case	NOUN
ftr-470	265	30	,	,	PUNCT
ftr-470	265	31	so	so	SCONJ
ftr-470	265	32	that	that	SCONJ
ftr-470	265	33	the	the	DET
ftr-470	265	34	tax	tax	NOUN
ftr-470	265	35	court	court	NOUN
ftr-470	265	36	's	's	PART
ftr-470	265	37	factual	factual	ADJ
ftr-470	265	38	determination	determination	NOUN
ftr-470	265	39	of	of	ADP
ftr-470	265	40	immateriality	immateriality	NOUN
ftr-470	265	41	controlled	control	VERB
ftr-470	265	42	.	.	PUNCT
ftr-470	266	1	43	43	NUM
ftr-470	266	2	by	by	ADP
ftr-470	266	3	way	way	NOUN
ftr-470	266	4	of	of	ADP
ftr-470	266	5	comment	comment	NOUN
ftr-470	266	6	,	,	PUNCT
ftr-470	266	7	the	the	DET
ftr-470	266	8	concurring	concur	VERB
ftr-470	266	9	opinion	opinion	NOUN
ftr-470	266	10	misses	miss	VERB
ftr-470	266	11	the	the	DET
ftr-470	266	12	point	point	NOUN
ftr-470	266	13	.	.	PUNCT
ftr-470	267	1	on	on	ADP
ftr-470	267	2	the	the	DET
ftr-470	267	3	record	record	NOUN
ftr-470	267	4	,	,	PUNCT
ftr-470	267	5	the	the	DET
ftr-470	267	6	fact	fact	NOUN
ftr-470	267	7	that	that	SCONJ
ftr-470	267	8	the	the	DET
ftr-470	267	9	trustee	trustee	NOUN
ftr-470	267	10	had	have	AUX
ftr-470	267	11	apparently	apparently	ADV
ftr-470	267	12	unlimited	unlimited	ADJ
ftr-470	267	13	discretion	discretion	NOUN
ftr-470	267	14	to	to	PART
ftr-470	267	15	charge	charge	VERB
ftr-470	267	16	administration	administration	NOUN
ftr-470	267	17	expenses	expense	NOUN
ftr-470	267	18	against	against	ADP
ftr-470	267	19	either	either	CCONJ
ftr-470	267	20	the	the	DET
ftr-470	267	21	income	income	NOUN
ftr-470	267	22	or	or	CCONJ
ftr-470	267	23	corpus	corpus	NOUN
ftr-470	267	24	of	of	ADP
ftr-470	267	25	the	the	DET
ftr-470	267	26	marital	marital	ADJ
ftr-470	267	27	bequest	bequest	NOUN
ftr-470	267	28	easily	easily	ADV
ftr-470	267	29	satisfied	satisfy	VERB
ftr-470	267	30	the	the	DET
ftr-470	267	31	"	"	PUNCT
ftr-470	267	32	materiality	materiality	NOUN
ftr-470	267	33	"	"	PUNCT
ftr-470	267	34	test	test	NOUN
ftr-470	267	35	on	on	ADP
ftr-470	267	36	its	its	PRON
ftr-470	267	37	face	face	NOUN
ftr-470	267	38	.	.	PUNCT
ftr-470	268	1	indeed	indeed	ADV
ftr-470	268	2	,	,	PUNCT
ftr-470	268	3	viewed	view	VERB
ftr-470	268	4	correctly	correctly	ADV
ftr-470	268	5	as	as	ADP
ftr-470	268	6	of	of	ADP
ftr-470	268	7	the	the	DET
ftr-470	268	8	date	date	NOUN
ftr-470	268	9	of	of	ADP
ftr-470	268	10	death	death	NOUN
ftr-470	268	11	,	,	PUNCT
ftr-470	268	12	such	such	ADJ
ftr-470	268	13	discretion	discretion	NOUN
ftr-470	268	14	was	be	AUX
ftr-470	268	15	the	the	DET
ftr-470	268	16	only	only	ADJ
ftr-470	268	17	relevant	relevant	ADJ
ftr-470	268	18	"	"	PUNCT
ftr-470	268	19	fact	fact	NOUN
ftr-470	268	20	"	"	PUNCT
ftr-470	268	21	bearing	bearing	NOUN
ftr-470	268	22	on	on	ADP
ftr-470	268	23	the	the	DET
ftr-470	268	24	value	value	NOUN
ftr-470	268	25	-	-	PUNCT
ftr-470	268	26	reduction	reduction	NOUN
ftr-470	268	27	issue	issue	NOUN
ftr-470	268	28	;	;	PUNCT
ftr-470	268	29	the	the	DET
ftr-470	268	30	actual	actual	ADJ
ftr-470	268	31	amounts	amount	NOUN
ftr-470	268	32	of	of	ADP
ftr-470	268	33	income	income	NOUN
ftr-470	268	34	so	so	ADV
ftr-470	268	35	used	use	VERB
ftr-470	268	36	were	be	AUX
ftr-470	268	37	,	,	PUNCT
ftr-470	268	38	at	at	ADP
ftr-470	268	39	least	least	ADJ
ftr-470	268	40	in	in	ADP
ftr-470	268	41	theory	theory	NOUN
ftr-470	268	42	,	,	PUNCT
ftr-470	268	43	immaterial	immaterial	ADJ
ftr-470	268	44	.	.	PUNCT
ftr-470	268	45	'	'	PUNCT
ftr-470	269	1	it	it	PRON
ftr-470	269	2	is	be	AUX
ftr-470	269	3	true	true	ADJ
ftr-470	269	4	that	that	SCONJ
ftr-470	269	5	the	the	DET
ftr-470	269	6	government	government	NOUN
ftr-470	269	7	treated	treat	VERB
ftr-470	269	8	the	the	DET
ftr-470	269	9	actual	actual	ADJ
ftr-470	269	10	charges	charge	NOUN
ftr-470	269	11	against	against	ADP
ftr-470	269	12	income	income	NOUN
ftr-470	269	13	as	as	ADP
ftr-470	269	14	being	be	AUX
ftr-470	269	15	relevant	relevant	ADJ
ftr-470	269	16	,	,	PUNCT
ftr-470	269	17	but	but	CCONJ
ftr-470	269	18	the	the	DET
ftr-470	269	19	government	government	NOUN
ftr-470	269	20	's	's	PART
ftr-470	269	21	approach	approach	NOUN
ftr-470	269	22	actually	actually	ADV
ftr-470	269	23	can	can	AUX
ftr-470	269	24	be	be	AUX
ftr-470	269	25	seen	see	VERB
ftr-470	269	26	as	as	ADP
ftr-470	269	27	a	a	DET
ftr-470	269	28	concession	concession	NOUN
ftr-470	269	29	:	:	PUNCT
ftr-470	269	30	the	the	DET
ftr-470	269	31	government	government	NOUN
ftr-470	269	32	could	could	AUX
ftr-470	269	33	have	have	AUX
ftr-470	269	34	argued	argue	VERB
ftr-470	269	35	that	that	SCONJ
ftr-470	269	36	,	,	PUNCT
ftr-470	269	37	in	in	ADP
ftr-470	269	38	general	general	ADJ
ftr-470	269	39	,	,	PUNCT
ftr-470	269	40	the	the	DET
ftr-470	269	41	marital	marital	ADJ
ftr-470	269	42	deduction	deduction	NOUN
ftr-470	269	43	is	be	AUX
ftr-470	269	44	to	to	PART
ftr-470	269	45	be	be	AUX
ftr-470	269	46	reduced	reduce	VERB
ftr-470	269	47	by	by	ADP
ftr-470	269	48	the	the	DET
ftr-470	269	49	maximum	maximum	ADJ
ftr-470	269	50	amount	amount	NOUN
ftr-470	269	51	of	of	ADP
ftr-470	269	52	expenses	expense	NOUN
ftr-470	269	53	that	that	PRON
ftr-470	269	54	could	could	AUX
ftr-470	269	55	be	be	AUX
ftr-470	269	56	charged	charge	VERB
ftr-470	269	57	against	against	ADP
ftr-470	269	58	income	income	NOUN
ftr-470	269	59	.	.	PUNCT
ftr-470	270	1	however	however	ADV
ftr-470	270	2	,	,	PUNCT
ftr-470	270	3	in	in	ADP
ftr-470	270	4	hubert	hubert	PROPN
ftr-470	270	5	,	,	PUNCT
ftr-470	270	6	such	such	DET
ftr-470	270	7	an	an	DET
ftr-470	270	8	approach	approach	NOUN
ftr-470	270	9	would	would	AUX
ftr-470	270	10	have	have	AUX
ftr-470	270	11	been	be	AUX
ftr-470	270	12	redundant	redundant	ADJ
ftr-470	270	13	,	,	PUNCT
ftr-470	270	14	because	because	SCONJ
ftr-470	270	15	income	income	NOUN
ftr-470	270	16	)	)	PUNCT
ftr-470	270	17	.	.	PUNCT
ftr-470	271	1	thus	thus	ADV
ftr-470	271	2	,	,	PUNCT
ftr-470	271	3	if	if	SCONJ
ftr-470	271	4	the	the	DET
ftr-470	271	5	marital	marital	ADJ
ftr-470	271	6	trust	trust	NOUN
ftr-470	271	7	is	be	AUX
ftr-470	271	8	locked	lock	VERB
ftr-470	271	9	into	into	ADP
ftr-470	271	10	a	a	DET
ftr-470	271	11	low	low	ADJ
ftr-470	271	12	-	-	PUNCT
ftr-470	271	13	yield	yield	NOUN
ftr-470	271	14	asset	asset	NOUN
ftr-470	271	15	,	,	PUNCT
ftr-470	271	16	such	such	ADJ
ftr-470	271	17	could	could	AUX
ftr-470	271	18	constitute	constitute	VERB
ftr-470	271	19	a	a	DET
ftr-470	271	20	material	material	ADJ
ftr-470	271	21	limitation	limitation	NOUN
ftr-470	271	22	for	for	ADP
ftr-470	271	23	valuation	valuation	NOUN
ftr-470	271	24	purposes	purpose	NOUN
ftr-470	271	25	.	.	PUNCT
ftr-470	272	1	the	the	DET
ftr-470	272	2	sentence	sentence	NOUN
ftr-470	272	3	referring	refer	VERB
ftr-470	272	4	to	to	ADP
ftr-470	272	5	estate	estate	NOUN
ftr-470	272	6	income	income	NOUN
ftr-470	272	7	would	would	AUX
ftr-470	272	8	have	have	AUX
ftr-470	272	9	been	be	AUX
ftr-470	272	10	clearer	clear	ADJ
ftr-470	272	11	if	if	SCONJ
ftr-470	272	12	it	it	PRON
ftr-470	272	13	had	have	AUX
ftr-470	272	14	said	say	VERB
ftr-470	272	15	that	that	SCONJ
ftr-470	272	16	the	the	DET
ftr-470	272	17	material	material	NOUN
ftr-470	272	18	limitation	limitation	NOUN
ftr-470	272	19	rule	rule	NOUN
ftr-470	272	20	"	"	PUNCT
ftr-470	272	21	is	be	AUX
ftr-470	272	22	to	to	PART
ftr-470	272	23	be	be	AUX
ftr-470	272	24	applied	apply	VERB
ftr-470	272	25	"	"	PUNCT
ftr-470	272	26	(	(	PUNCT
ftr-470	272	27	instead	instead	ADV
ftr-470	272	28	of	of	SCONJ
ftr-470	272	29	"	"	PUNCT
ftr-470	272	30	may	may	AUX
ftr-470	272	31	be	be	AUX
ftr-470	272	32	applied	apply	VERB
ftr-470	272	33	"	"	PUNCT
ftr-470	272	34	)	)	PUNCT
ftr-470	272	35	,	,	PUNCT
ftr-470	272	36	but	but	CCONJ
ftr-470	272	37	"	"	PUNCT
ftr-470	272	38	may	may	AUX
ftr-470	272	39	be	be	AUX
ftr-470	272	40	applied	apply	VERB
ftr-470	272	41	"	"	PUNCT
ftr-470	272	42	is	be	AUX
ftr-470	272	43	susceptible	susceptible	ADJ
ftr-470	272	44	to	to	ADP
ftr-470	272	45	a	a	DET
ftr-470	272	46	construction	construction	NOUN
ftr-470	272	47	that	that	PRON
ftr-470	272	48	is	be	AUX
ftr-470	272	49	to	to	PART
ftr-470	272	50	be	be	AUX
ftr-470	272	51	applied	apply	VERB
ftr-470	272	52	when	when	SCONJ
ftr-470	272	53	the	the	DET
ftr-470	272	54	circumstances	circumstance	NOUN
ftr-470	272	55	so	so	ADV
ftr-470	272	56	warrant	warrant	VERB
ftr-470	272	57	.	.	PUNCT
ftr-470	273	1	see	see	VERB
ftr-470	273	2	hubert	hubert	PROPN
ftr-470	273	3	,	,	PUNCT
ftr-470	273	4	117	117	NUM
ftr-470	273	5	s.	s.	PROPN
ftr-470	273	6	cl	cl	NOUN
ftr-470	273	7	at	at	ADP
ftr-470	273	8	1143	1143	NUM
ftr-470	273	9	(	(	PUNCT
ftr-470	273	10	scalia	scalia	PROPN
ftr-470	273	11	,	,	PUNCT
ftr-470	273	12	j.	j.	PROPN
ftr-470	273	13	,	,	PUNCT
ftr-470	273	14	dissenting	dissent	VERB
ftr-470	273	15	)	)	PUNCT
ftr-470	273	16	.	.	PUNCT
ftr-470	274	1	in	in	ADP
ftr-470	274	2	the	the	DET
ftr-470	274	3	present	present	ADJ
ftr-470	274	4	context	context	NOUN
ftr-470	274	5	,	,	PUNCT
ftr-470	274	6	"	"	PUNCT
ftr-470	274	7	may	may	AUX
ftr-470	274	8	be	be	AUX
ftr-470	274	9	applied	apply	VERB
ftr-470	274	10	"	"	PUNCT
ftr-470	274	11	is	be	AUX
ftr-470	274	12	not	not	PART
ftr-470	274	13	equivalent	equivalent	ADJ
ftr-470	274	14	to	to	PART
ftr-470	274	15	"	"	PUNCT
ftr-470	274	16	might	might	AUX
ftr-470	274	17	be	be	AUX
ftr-470	274	18	applied	apply	VERB
ftr-470	274	19	,	,	PUNCT
ftr-470	274	20	"	"	PUNCT
ftr-470	274	21	which	which	DET
ftr-470	274	22	expression	expression	NOUN
ftr-470	274	23	necessarily	necessarily	ADV
ftr-470	274	24	reflects	reflect	VERB
ftr-470	274	25	contingency	contingency	NOUN
ftr-470	274	26	or	or	CCONJ
ftr-470	274	27	permissibility	permissibility	NOUN
ftr-470	274	28	.	.	PUNCT
ftr-470	275	1	the	the	DET
ftr-470	275	2	taxpayer	taxpayer	NOUN
ftr-470	275	3	has	have	VERB
ftr-470	275	4	no	no	DET
ftr-470	275	5	option	option	NOUN
ftr-470	275	6	or	or	CCONJ
ftr-470	275	7	election	election	NOUN
ftr-470	275	8	as	as	ADP
ftr-470	275	9	to	to	ADP
ftr-470	275	10	whether	whether	SCONJ
ftr-470	275	11	the	the	DET
ftr-470	275	12	rule	rule	NOUN
ftr-470	275	13	will	will	AUX
ftr-470	275	14	apply	apply	VERB
ftr-470	275	15	,	,	PUNCT
ftr-470	275	16	and	and	CCONJ
ftr-470	275	17	regulations	regulation	NOUN
ftr-470	275	18	,	,	PUNCT
ftr-470	275	19	which	which	PRON
ftr-470	275	20	set	set	VERB
ftr-470	275	21	forth	forth	ADP
ftr-470	275	22	rules	rule	NOUN
ftr-470	275	23	of	of	ADP
ftr-470	275	24	law	law	NOUN
ftr-470	275	25	,	,	PUNCT
ftr-470	275	26	do	do	AUX
ftr-470	275	27	not	not	PART
ftr-470	275	28	need	need	VERB
ftr-470	275	29	to	to	PART
ftr-470	275	30	refer	refer	VERB
ftr-470	275	31	to	to	ADP
ftr-470	275	32	the	the	DET
ftr-470	275	33	obvious	obvious	ADJ
ftr-470	275	34	fact	fact	NOUN
ftr-470	275	35	that	that	SCONJ
ftr-470	275	36	the	the	DET
ftr-470	275	37	service	service	NOUN
ftr-470	275	38	has	have	AUX
ftr-470	275	39	enforcement	enforcement	NOUN
ftr-470	275	40	discretion	discretion	NOUN
ftr-470	275	41	.	.	PUNCT
ftr-470	276	1	41	41	NUM
ftr-470	276	2	.	.	PUNCT
ftr-470	277	1	see	see	VERB
ftr-470	277	2	hubert	hubert	PROPN
ftr-470	277	3	,	,	PUNCT
ftr-470	277	4	117	117	NUM
ftr-470	277	5	s.	s.	PROPN
ftr-470	277	6	cl	cl	NOUN
ftr-470	277	7	at	at	ADP
ftr-470	277	8	1136	1136	NUM
ftr-470	277	9	(	(	PUNCT
ftr-470	277	10	o'connor	o'connor	PROPN
ftr-470	277	11	,	,	PUNCT
ftr-470	277	12	j.	j.	PROPN
ftr-470	277	13	,	,	PUNCT
ftr-470	277	14	concurring	concur	VERB
ftr-470	277	15	)	)	PUNCT
ftr-470	277	16	(	(	PUNCT
ftr-470	277	17	"	"	PUNCT
ftr-470	277	18	no	no	ADV
ftr-470	277	19	matter	matter	ADV
ftr-470	277	20	how	how	SCONJ
ftr-470	277	21	poorly	poorly	ADV
ftr-470	277	22	drafted	draft	VERB
ftr-470	277	23	or	or	CCONJ
ftr-470	277	24	ill	ill	ADJ
ftr-470	277	25	conceived	conceive	VERB
ftr-470	277	26	[	[	X
ftr-470	277	27	rev	rev	X
ftr-470	277	28	.	.	PROPN
ftr-470	277	29	rul	rul	NOUN
ftr-470	277	30	.	.	PUNCT
ftr-470	278	1	69	69	NUM
ftr-470	278	2	-	-	SYM
ftr-470	278	3	561	561	NUM
ftr-470	278	4	might	might	AUX
ftr-470	278	5	be	be	AUX
ftr-470	278	6	.	.	PUNCT
ftr-470	278	7	.	.	PUNCT
ftr-470	278	8	.	.	PUNCT
ftr-470	279	1	"	"	PUNCT
ftr-470	279	2	)	)	PUNCT
ftr-470	279	3	.	.	PUNCT
ftr-470	280	1	for	for	ADP
ftr-470	280	2	example	example	NOUN
ftr-470	280	3	,	,	PUNCT
ftr-470	280	4	rev	rev	PROPN
ftr-470	280	5	.	.	PROPN
ftr-470	280	6	rul	rul	PROPN
ftr-470	280	7	.	.	PROPN
ftr-470	281	1	6956	6956	NUM
ftr-470	281	2	,	,	PUNCT
ftr-470	281	3	1969	1969	NUM
ftr-470	281	4	-	-	SYM
ftr-470	281	5	1	1	NUM
ftr-470	281	6	c.b	c.b	PROPN
ftr-470	281	7	.	.	PROPN
ftr-470	281	8	224	224	NUM
ftr-470	281	9	,	,	PUNCT
ftr-470	281	10	confuses	confuse	VERB
ftr-470	281	11	the	the	DET
ftr-470	281	12	effect	effect	NOUN
ftr-470	281	13	of	of	ADP
ftr-470	281	14	certain	certain	ADJ
ftr-470	281	15	administrative	administrative	ADJ
ftr-470	281	16	powers	power	NOUN
ftr-470	281	17	on	on	ADP
ftr-470	281	18	the	the	DET
ftr-470	281	19	qualification	qualification	NOUN
ftr-470	281	20	of	of	ADP
ftr-470	281	21	an	an	DET
ftr-470	281	22	interest	interest	NOUN
ftr-470	281	23	for	for	ADP
ftr-470	281	24	the	the	DET
ftr-470	281	25	marital	marital	ADJ
ftr-470	281	26	deduction	deduction	NOUN
ftr-470	281	27	and	and	CCONJ
ftr-470	281	28	the	the	DET
ftr-470	281	29	valuation	valuation	NOUN
ftr-470	281	30	of	of	ADP
ftr-470	281	31	that	that	DET
ftr-470	281	32	interest	interest	NOUN
ftr-470	281	33	.	.	PUNCT
ftr-470	282	1	even	even	ADV
ftr-470	282	2	worse	bad	ADJ
ftr-470	282	3	,	,	PUNCT
ftr-470	282	4	in	in	ADP
ftr-470	282	5	rev	rev	PROPN
ftr-470	282	6	.	.	PUNCT
ftr-470	282	7	rul	rul	NOUN
ftr-470	282	8	.	.	PUNCT
ftr-470	283	1	93	93	NUM
ftr-470	283	2	-	-	SYM
ftr-470	283	3	48	48	NUM
ftr-470	283	4	,	,	PUNCT
ftr-470	283	5	1993	1993	NUM
ftr-470	283	6	-	-	SYM
ftr-470	283	7	2	2	NUM
ftr-470	283	8	c.b	c.b	PROPN
ftr-470	283	9	.	.	PROPN
ftr-470	283	10	270	270	NUM
ftr-470	283	11	,	,	PUNCT
ftr-470	283	12	271	271	NUM
ftr-470	283	13	,	,	PUNCT
ftr-470	283	14	the	the	DET
ftr-470	283	15	service	service	NOUN
ftr-470	283	16	conceded	concede	VERB
ftr-470	283	17	that	that	SCONJ
ftr-470	283	18	the	the	DET
ftr-470	283	19	marital	marital	ADJ
ftr-470	283	20	(	(	PUNCT
ftr-470	283	21	or	or	CCONJ
ftr-470	283	22	charitable	charitable	ADJ
ftr-470	283	23	)	)	PUNCT
ftr-470	283	24	deduction	deduction	NOUN
ftr-470	283	25	was	be	AUX
ftr-470	283	26	not	not	PART
ftr-470	283	27	reduced	reduce	VERB
ftr-470	283	28	by	by	ADP
ftr-470	283	29	interest	interest	NOUN
ftr-470	283	30	on	on	ADP
ftr-470	283	31	death	death	NOUN
ftr-470	283	32	taxes	taxis	NOUN
ftr-470	283	33	allocated	allocate	VERB
ftr-470	283	34	to	to	ADP
ftr-470	283	35	income	income	NOUN
ftr-470	283	36	.	.	PUNCT
ftr-470	284	1	as	as	SCONJ
ftr-470	284	2	the	the	DET
ftr-470	284	3	concurrence	concurrence	NOUN
ftr-470	284	4	points	point	VERB
ftr-470	284	5	out	out	ADP
ftr-470	284	6	,	,	PUNCT
ftr-470	284	7	hubert	hubert	PROPN
ftr-470	284	8	,	,	PUNCT
ftr-470	284	9	117	117	NUM
ftr-470	284	10	s.	s.	PROPN
ftr-470	284	11	cl	cl	NOUN
ftr-470	284	12	at	at	ADP
ftr-470	284	13	1137	1137	NUM
ftr-470	284	14	-	-	SYM
ftr-470	284	15	38	38	NUM
ftr-470	284	16	,	,	PUNCT
ftr-470	284	17	this	this	DET
ftr-470	284	18	ruling	ruling	NOUN
ftr-470	284	19	is	be	AUX
ftr-470	284	20	inconsistent	inconsistent	ADJ
ftr-470	284	21	with	with	ADP
ftr-470	284	22	the	the	DET
ftr-470	284	23	government	government	NOUN
ftr-470	284	24	's	's	PART
ftr-470	284	25	position	position	NOUN
ftr-470	284	26	in	in	ADP
ftr-470	284	27	hubert	hubert	PROPN
ftr-470	284	28	.	.	PUNCT
ftr-470	285	1	for	for	ADP
ftr-470	285	2	a	a	DET
ftr-470	285	3	discussion	discussion	NOUN
ftr-470	285	4	of	of	ADP
ftr-470	285	5	the	the	DET
ftr-470	285	6	background	background	NOUN
ftr-470	285	7	of	of	ADP
ftr-470	285	8	the	the	DET
ftr-470	285	9	ruling	ruling	NOUN
ftr-470	285	10	,	,	PUNCT
ftr-470	285	11	see	see	VERB
ftr-470	285	12	infra	infra	NOUN
ftr-470	285	13	note	note	VERB
ftr-470	285	14	58	58	NUM
ftr-470	285	15	(	(	PUNCT
ftr-470	285	16	noting	note	VERB
ftr-470	285	17	that	that	SCONJ
ftr-470	285	18	the	the	DET
ftr-470	285	19	government	government	NOUN
ftr-470	285	20	lost	lose	VERB
ftr-470	285	21	the	the	DET
ftr-470	285	22	interest	interest	NOUN
ftr-470	285	23	expense	expense	NOUN
ftr-470	285	24	issue	issue	NOUN
ftr-470	285	25	in	in	ADP
ftr-470	285	26	the	the	DET
ftr-470	285	27	courts	court	NOUN
ftr-470	285	28	because	because	SCONJ
ftr-470	285	29	of	of	ADP
ftr-470	285	30	its	its	PRON
ftr-470	285	31	untenable	untenable	ADJ
ftr-470	285	32	distinction	distinction	NOUN
ftr-470	285	33	between	between	ADP
ftr-470	285	34	administration	administration	NOUN
ftr-470	285	35	expenses	expense	NOUN
ftr-470	285	36	that	that	PRON
ftr-470	285	37	supposedly	supposedly	ADV
ftr-470	285	38	"	"	PUNCT
ftr-470	285	39	accrue	accrue	ADJ
ftr-470	285	40	"	"	PUNCT
ftr-470	285	41	at	at	ADP
ftr-470	285	42	death	death	NOUN
ftr-470	285	43	(	(	PUNCT
ftr-470	285	44	executor	executor	NOUN
ftr-470	285	45	's	's	PART
ftr-470	285	46	fees	fee	NOUN
ftr-470	285	47	,	,	PUNCT
ftr-470	285	48	etc	etc	X
ftr-470	285	49	.	.	X
ftr-470	285	50	)	)	PUNCT
ftr-470	286	1	and	and	CCONJ
ftr-470	286	2	those	those	PRON
ftr-470	286	3	that	that	PRON
ftr-470	286	4	do	do	AUX
ftr-470	286	5	n't	not	PART
ftr-470	286	6	(	(	PUNCT
ftr-470	286	7	interest	interest	NOUN
ftr-470	286	8	)	)	PUNCT
ftr-470	286	9	)	)	PUNCT
ftr-470	286	10	.	.	PUNCT
ftr-470	287	1	42	42	NUM
ftr-470	287	2	.	.	PUNCT
ftr-470	288	1	see	see	VERB
ftr-470	288	2	hubert	hubert	PROPN
ftr-470	288	3	,	,	PUNCT
ftr-470	288	4	117	117	NUM
ftr-470	288	5	s.	s.	PROPN
ftr-470	288	6	cl	cl	NOUN
ftr-470	288	7	at	at	ADP
ftr-470	288	8	1138	1138	NUM
ftr-470	288	9	-	-	SYM
ftr-470	288	10	39	39	NUM
ftr-470	288	11	.	.	PUNCT
ftr-470	289	1	the	the	DET
ftr-470	289	2	government	government	NOUN
ftr-470	289	3	made	make	VERB
ftr-470	289	4	no	no	DET
ftr-470	289	5	attempt	attempt	NOUN
ftr-470	289	6	to	to	PART
ftr-470	289	7	define	define	VERB
ftr-470	289	8	"	"	PUNCT
ftr-470	289	9	materiality	materiality	NOUN
ftr-470	289	10	"	"	PUNCT
ftr-470	289	11	or	or	CCONJ
ftr-470	289	12	even	even	ADV
ftr-470	289	13	to	to	PART
ftr-470	289	14	obtain	obtain	VERB
ftr-470	289	15	a	a	DET
ftr-470	289	16	remand	remand	NOUN
ftr-470	289	17	to	to	ADP
ftr-470	289	18	the	the	DET
ftr-470	289	19	tax	tax	NOUN
ftr-470	289	20	court	court	NOUN
ftr-470	289	21	on	on	ADP
ftr-470	289	22	materiality	materiality	NOUN
ftr-470	289	23	as	as	ADP
ftr-470	289	24	a	a	DET
ftr-470	289	25	factual	factual	ADJ
ftr-470	289	26	issue	issue	NOUN
ftr-470	289	27	.	.	PUNCT
ftr-470	290	1	43	43	NUM
ftr-470	290	2	.	.	PUNCT
ftr-470	291	1	i	i	PRON
ftr-470	291	2	d.	d.	PROPN
ftr-470	291	3	44	44	NUM
ftr-470	291	4	.	.	PUNCT
ftr-470	292	1	see	see	VERB
ftr-470	292	2	supra	supra	PROPN
ftr-470	292	3	note	note	PROPN
ftr-470	292	4	32	32	NUM
ftr-470	292	5	.	.	PUNCT
ftr-470	293	1	the	the	DET
ftr-470	293	2	possibility	possibility	NOUN
ftr-470	293	3	of	of	ADP
ftr-470	293	4	using	use	VERB
ftr-470	293	5	marital	marital	ADJ
ftr-470	293	6	assets	asset	NOUN
ftr-470	293	7	to	to	PART
ftr-470	293	8	pay	pay	VERB
ftr-470	293	9	expenses	expense	NOUN
ftr-470	293	10	would	would	AUX
ftr-470	293	11	harmonize	harmonize	VERB
ftr-470	293	12	the	the	DET
ftr-470	293	13	"	"	PUNCT
ftr-470	293	14	passing	pass	VERB
ftr-470	293	15	requirement	requirement	NOUN
ftr-470	293	16	"	"	PUNCT
ftr-470	293	17	with	with	ADP
ftr-470	293	18	the	the	DET
ftr-470	293	19	"	"	PUNCT
ftr-470	293	20	terminable	terminable	ADJ
ftr-470	293	21	interest	interest	NOUN
ftr-470	293	22	rule"--or	rule"--or	NOUN
ftr-470	293	23	could	could	AUX
ftr-470	293	24	even	even	ADV
ftr-470	293	25	be	be	AUX
ftr-470	293	26	seen	see	VERB
ftr-470	293	27	as	as	ADP
ftr-470	293	28	triggering	trigger	VERB
ftr-470	293	29	the	the	DET
ftr-470	293	30	terminable	terminable	ADJ
ftr-470	293	31	interest	interest	NOUN
ftr-470	293	32	rule	rule	NOUN
ftr-470	293	33	-	-	PUNCT
ftr-470	293	34	which	which	PRON
ftr-470	293	35	disallows	disallow	VERB
ftr-470	293	36	the	the	DET
ftr-470	293	37	marital	marital	ADJ
ftr-470	293	38	deduction	deduction	NOUN
ftr-470	293	39	to	to	ADP
ftr-470	293	40	the	the	DET
ftr-470	293	41	extent	extent	NOUN
ftr-470	293	42	that	that	SCONJ
ftr-470	293	43	the	the	DET
ftr-470	293	44	marital	marital	ADJ
ftr-470	293	45	bequest	bequest	NOUN
ftr-470	293	46	,	,	PUNCT
ftr-470	293	47	as	as	ADP
ftr-470	293	48	of	of	ADP
ftr-470	293	49	the	the	DET
ftr-470	293	50	date	date	NOUN
ftr-470	293	51	of	of	ADP
ftr-470	293	52	death	death	NOUN
ftr-470	293	53	,	,	PUNCT
ftr-470	293	54	is	be	AUX
ftr-470	293	55	subject	subject	ADJ
ftr-470	293	56	to	to	ADP
ftr-470	293	57	contingencies	contingency	NOUN
ftr-470	293	58	.	.	PUNCT
ftr-470	294	1	19981	19981	NUM
ftr-470	294	2	florida	florida	PROPN
ftr-470	294	3	tax	tax	PROPN
ftr-470	294	4	review	review	NOUN
ftr-470	294	5	amounts	amount	VERB
ftr-470	294	6	not	not	PART
ftr-470	294	7	charged	charge	VERB
ftr-470	294	8	to	to	ADP
ftr-470	294	9	income	income	NOUN
ftr-470	294	10	would	would	AUX
ftr-470	294	11	have	have	AUX
ftr-470	294	12	been	be	AUX
ftr-470	294	13	charged	charge	VERB
ftr-470	294	14	to	to	PART
ftr-470	294	15	principal.45	principal.45	VERB
ftr-470	294	16	since	since	SCONJ
ftr-470	294	17	the	the	DET
ftr-470	294	18	tax	tax	NOUN
ftr-470	294	19	court	court	NOUN
ftr-470	294	20	also	also	ADV
ftr-470	294	21	missed	miss	VERB
ftr-470	294	22	the	the	DET
ftr-470	294	23	boat	boat	NOUN
ftr-470	294	24	on	on	ADP
ftr-470	294	25	the	the	DET
ftr-470	294	26	importance	importance	NOUN
ftr-470	294	27	of	of	ADP
ftr-470	294	28	discretion	discretion	NOUN
ftr-470	294	29	,	,	PUNCT
ftr-470	294	30	the	the	DET
ftr-470	294	31	tax	tax	NOUN
ftr-470	294	32	court	court	NOUN
ftr-470	294	33	's	's	PART
ftr-470	294	34	decision	decision	NOUN
ftr-470	294	35	was	be	AUX
ftr-470	294	36	not	not	PART
ftr-470	294	37	supported	support	VERB
ftr-470	294	38	by	by	ADP
ftr-470	294	39	the	the	DET
ftr-470	294	40	"	"	PUNCT
ftr-470	294	41	evidence	evidence	NOUN
ftr-470	294	42	"	"	PUNCT
ftr-470	294	43	and	and	CCONJ
ftr-470	294	44	should	should	AUX
ftr-470	294	45	have	have	AUX
ftr-470	294	46	been	be	AUX
ftr-470	294	47	reversed	reverse	VERB
ftr-470	294	48	without	without	ADP
ftr-470	294	49	remand	remand	NOUN
ftr-470	294	50	.	.	PUNCT
ftr-470	295	1	in	in	ADP
ftr-470	295	2	other	other	ADJ
ftr-470	295	3	words	word	NOUN
ftr-470	295	4	,	,	PUNCT
ftr-470	295	5	there	there	PRON
ftr-470	295	6	was	be	VERB
ftr-470	295	7	no	no	DET
ftr-470	295	8	genuine	genuine	ADJ
ftr-470	295	9	factual	factual	ADJ
ftr-470	295	10	dispute	dispute	NOUN
ftr-470	295	11	,	,	PUNCT
ftr-470	295	12	and	and	CCONJ
ftr-470	295	13	there	there	PRON
ftr-470	295	14	was	be	VERB
ftr-470	295	15	no	no	DET
ftr-470	295	16	point	point	NOUN
ftr-470	295	17	in	in	ADP
ftr-470	295	18	treating	treat	VERB
ftr-470	295	19	the	the	DET
ftr-470	295	20	case	case	NOUN
ftr-470	295	21	as	as	SCONJ
ftr-470	295	22	if	if	SCONJ
ftr-470	295	23	it	it	PRON
ftr-470	295	24	hinged	hinge	VERB
ftr-470	295	25	on	on	ADP
ftr-470	295	26	"	"	PUNCT
ftr-470	295	27	materiality	materiality	NOUN
ftr-470	295	28	,	,	PUNCT
ftr-470	295	29	"	"	PUNCT
ftr-470	295	30	which	which	PRON
ftr-470	295	31	in	in	ADP
ftr-470	295	32	any	any	DET
ftr-470	295	33	event	event	NOUN
ftr-470	295	34	is	be	AUX
ftr-470	295	35	a	a	DET
ftr-470	295	36	legal	legal	ADJ
ftr-470	295	37	concept	concept	NOUN
ftr-470	295	38	,	,	PUNCT
ftr-470	295	39	not	not	PART
ftr-470	295	40	a	a	DET
ftr-470	295	41	factual	factual	ADJ
ftr-470	295	42	(	(	PUNCT
ftr-470	295	43	or	or	CCONJ
ftr-470	295	44	quantitative	quantitative	ADJ
ftr-470	295	45	)	)	PUNCT
ftr-470	295	46	one	one	NUM
ftr-470	295	47	.	.	PUNCT
ftr-470	296	1	justice	justice	PROPN
ftr-470	296	2	scalia	scalia	PROPN
ftr-470	296	3	(	(	PUNCT
ftr-470	296	4	joined	join	VERB
ftr-470	296	5	by	by	ADP
ftr-470	296	6	justice	justice	NOUN
ftr-470	296	7	breyer	breyer	NOUN
ftr-470	296	8	)	)	PUNCT
ftr-470	296	9	dissented	dissent	VERB
ftr-470	296	10	.	.	PUNCT
ftr-470	297	1	the	the	DET
ftr-470	297	2	scalia	scalia	PROPN
ftr-470	297	3	opinion	opinion	NOUN
ftr-470	297	4	relied	rely	VERB
ftr-470	297	5	principally	principally	ADV
ftr-470	297	6	on	on	ADP
ftr-470	297	7	the	the	DET
ftr-470	297	8	statutory	statutory	ADJ
ftr-470	297	9	mandate	mandate	NOUN
ftr-470	297	10	of	of	ADP
ftr-470	297	11	section	section	NOUN
ftr-470	297	12	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	297	13	)	)	PUNCT
ftr-470	297	14	,	,	PUNCT
ftr-470	297	15	which	which	PRON
ftr-470	297	16	calls	call	VERB
ftr-470	297	17	for	for	ADP
ftr-470	297	18	valuation	valuation	NOUN
ftr-470	297	19	of	of	ADP
ftr-470	297	20	the	the	DET
ftr-470	297	21	marital	marital	ADJ
ftr-470	297	22	deduction	deduction	NOUN
ftr-470	297	23	with	with	ADP
ftr-470	297	24	reference	reference	NOUN
ftr-470	297	25	to	to	ADP
ftr-470	297	26	what	what	PRON
ftr-470	297	27	actually	actually	ADV
ftr-470	297	28	passes	pass	VERB
ftr-470	297	29	to	to	ADP
ftr-470	297	30	the	the	DET
ftr-470	297	31	surviving	surviving	NOUN
ftr-470	297	32	spouse	spouse	NOUN
ftr-470	297	33	,	,	PUNCT
ftr-470	297	34	net	net	NOUN
ftr-470	297	35	of	of	ADP
ftr-470	297	36	encumbrances	encumbrance	NOUN
ftr-470	297	37	and	and	CCONJ
ftr-470	297	38	the	the	DET
ftr-470	297	39	like.46	like.46	PROPN
ftr-470	297	40	justice	justice	NOUN
ftr-470	297	41	scalia	scalia	PROPN
ftr-470	297	42	went	go	VERB
ftr-470	297	43	on	on	ADP
ftr-470	297	44	to	to	PART
ftr-470	297	45	argue	argue	VERB
ftr-470	297	46	that	that	SCONJ
ftr-470	297	47	the	the	DET
ftr-470	297	48	regulation	regulation	NOUN
ftr-470	297	49	's	's	PART
ftr-470	297	50	use	use	NOUN
ftr-470	297	51	of	of	ADP
ftr-470	297	52	the	the	DET
ftr-470	297	53	term	term	NOUN
ftr-470	297	54	"	"	PUNCT
ftr-470	297	55	material	material	NOUN
ftr-470	297	56	"	"	PUNCT
ftr-470	297	57	can	can	AUX
ftr-470	297	58	mean	mean	VERB
ftr-470	297	59	"	"	PUNCT
ftr-470	297	60	a	a	DET
ftr-470	297	61	limitation	limitation	NOUN
ftr-470	297	62	that	that	PRON
ftr-470	297	63	is	be	AUX
ftr-470	297	64	relevant	relevant	ADJ
ftr-470	297	65	or	or	CCONJ
ftr-470	297	66	consequential	consequential	ADJ
ftr-470	297	67	to	to	ADP
ftr-470	297	68	the	the	DET
ftr-470	297	69	value	value	NOUN
ftr-470	297	70	of	of	ADP
ftr-470	297	71	what	what	PRON
ftr-470	297	72	passes	pass	VERB
ftr-470	297	73	.	.	PUNCT
ftr-470	298	1	'	'	PUNCT
ftr-470	298	2	47	47	NUM
ftr-470	298	3	for	for	ADP
ftr-470	298	4	example	example	NOUN
ftr-470	298	5	,	,	PUNCT
ftr-470	298	6	not	not	PART
ftr-470	298	7	every	every	DET
ftr-470	298	8	charge	charge	NOUN
ftr-470	298	9	against	against	ADP
ftr-470	298	10	income	income	NOUN
ftr-470	298	11	would	would	AUX
ftr-470	298	12	reduce	reduce	VERB
ftr-470	298	13	the	the	DET
ftr-470	298	14	value	value	NOUN
ftr-470	298	15	of	of	ADP
ftr-470	298	16	the	the	DET
ftr-470	298	17	property	property	NOUN
ftr-470	298	18	,	,	PUNCT
ftr-470	298	19	because	because	SCONJ
ftr-470	298	20	the	the	DET
ftr-470	298	21	charge	charge	NOUN
ftr-470	298	22	could	could	AUX
ftr-470	298	23	already	already	ADV
ftr-470	298	24	be	be	AUX
ftr-470	298	25	"	"	PUNCT
ftr-470	298	26	built	build	VERB
ftr-470	298	27	into	into	ADP
ftr-470	298	28	"	"	PUNCT
ftr-470	298	29	the	the	DET
ftr-470	298	30	valuation	valuation	NOUN
ftr-470	298	31	.	.	PUNCT
ftr-470	299	1	examples	example	NOUN
ftr-470	299	2	would	would	AUX
ftr-470	299	3	include	include	VERB
ftr-470	299	4	capital	capital	NOUN
ftr-470	299	5	gains	gain	NOUN
ftr-470	299	6	taxes	taxis	NOUN
ftr-470	299	7	and	and	CCONJ
ftr-470	299	8	other	other	ADJ
ftr-470	299	9	transaction	transaction	NOUN
ftr-470	299	10	costs	cost	NOUN
ftr-470	299	11	of	of	ADP
ftr-470	299	12	disposing	dispose	VERB
ftr-470	299	13	of	of	ADP
ftr-470	299	14	assets	asset	NOUN
ftr-470	299	15	in	in	ADP
ftr-470	299	16	the	the	DET
ftr-470	299	17	future	future	NOUN
ftr-470	299	18	and	and	CCONJ
ftr-470	299	19	expected	expect	VERB
ftr-470	299	20	repairs	repair	NOUN
ftr-470	299	21	on	on	ADP
ftr-470	299	22	tangible	tangible	ADJ
ftr-470	299	23	property	property	NOUN
ftr-470	299	24	.	.	PUNCT
ftr-470	300	1	the	the	DET
ftr-470	300	2	scalia	scalia	PROPN
ftr-470	300	3	opinion	opinion	NOUN
ftr-470	300	4	noted	note	VERB
ftr-470	300	5	that	that	SCONJ
ftr-470	300	6	reading	read	VERB
ftr-470	300	7	"	"	PUNCT
ftr-470	300	8	material	material	NOUN
ftr-470	300	9	"	"	PUNCT
ftr-470	300	10	to	to	PART
ftr-470	300	11	mean	mean	VERB
ftr-470	300	12	"	"	PUNCT
ftr-470	300	13	substantial	substantial	ADJ
ftr-470	300	14	,	,	PUNCT
ftr-470	300	15	"	"	PUNCT
ftr-470	300	16	an	an	DET
ftr-470	300	17	indeterminate	indeterminate	ADJ
ftr-470	300	18	quantitative	quantitative	ADJ
ftr-470	300	19	test	test	NOUN
ftr-470	300	20	,	,	PUNCT
ftr-470	300	21	would	would	AUX
ftr-470	300	22	produce	produce	VERB
ftr-470	300	23	a	a	DET
ftr-470	300	24	case	case	NOUN
ftr-470	300	25	-	-	PUNCT
ftr-470	300	26	by	by	ADP
ftr-470	300	27	-	-	PUNCT
ftr-470	300	28	case	case	NOUN
ftr-470	300	29	quagmire.4	quagmire.4	NOUN
ftr-470	300	30	'	'	PUNCT
ftr-470	300	31	finally	finally	ADV
ftr-470	300	32	,	,	PUNCT
ftr-470	300	33	if	if	SCONJ
ftr-470	300	34	one	one	PRON
ftr-470	300	35	relies	rely	VERB
ftr-470	300	36	on	on	ADP
ftr-470	300	37	present	present	ADJ
ftr-470	300	38	value	value	NOUN
ftr-470	300	39	theory	theory	NOUN
ftr-470	300	40	,	,	PUNCT
ftr-470	300	41	as	as	SCONJ
ftr-470	300	42	did	do	VERB
ftr-470	300	43	the	the	DET
ftr-470	300	44	plurality	plurality	NOUN
ftr-470	300	45	,	,	PUNCT
ftr-470	300	46	using	use	VERB
ftr-470	300	47	income	income	NOUN
ftr-470	300	48	to	to	PART
ftr-470	300	49	pay	pay	VERB
ftr-470	300	50	expenses	expense	NOUN
ftr-470	300	51	affects	affect	VERB
ftr-470	300	52	value	value	NOUN
ftr-470	300	53	just	just	ADV
ftr-470	300	54	as	as	ADV
ftr-470	300	55	much	much	ADJ
ftr-470	300	56	as	as	ADP
ftr-470	300	57	using	use	VERB
ftr-470	300	58	principal.49	principal.49	PROPN
ftr-470	300	59	justice	justice	NOUN
ftr-470	300	60	breyer	breyer	NOUN
ftr-470	300	61	's	's	PART
ftr-470	300	62	separate	separate	ADJ
ftr-470	300	63	dissent	dissent	NOUN
ftr-470	300	64	relied	rely	VERB
ftr-470	300	65	on	on	ADP
ftr-470	300	66	the	the	DET
ftr-470	300	67	spirit	spirit	NOUN
ftr-470	300	68	of	of	ADP
ftr-470	300	69	the	the	DET
ftr-470	300	70	"	"	PUNCT
ftr-470	300	71	net	net	ADJ
ftr-470	300	72	value	value	NOUN
ftr-470	300	73	"	"	PUNCT
ftr-470	300	74	concept	concept	NOUN
ftr-470	300	75	under	under	ADP
ftr-470	300	76	the	the	DET
ftr-470	300	77	"	"	PUNCT
ftr-470	300	78	passing	pass	VERB
ftr-470	300	79	"	"	PUNCT
ftr-470	300	80	requirement	requirement	NOUN
ftr-470	300	81	of	of	ADP
ftr-470	300	82	the	the	DET
ftr-470	300	83	marital	marital	ADJ
ftr-470	300	84	deduction	deduction	NOUN
ftr-470	300	85	.	.	PUNCT
ftr-470	300	86	0	0	PUNCT
ftr-470	301	1	the	the	DET
ftr-470	301	2	opinion	opinion	NOUN
ftr-470	301	3	also	also	ADV
ftr-470	301	4	cited	cite	VERB
ftr-470	301	5	the	the	DET
ftr-470	301	6	purpose	purpose	NOUN
ftr-470	301	7	of	of	ADP
ftr-470	301	8	section	section	NOUN
ftr-470	301	9	642(g	642(g	PROPN
ftr-470	301	10	)	)	PUNCT
ftr-470	301	11	to	to	PART
ftr-470	301	12	prevent	prevent	VERB
ftr-470	301	13	double	double	ADJ
ftr-470	301	14	income	income	NOUN
ftr-470	301	15	and	and	CCONJ
ftr-470	301	16	estate	estate	NOUN
ftr-470	301	17	tax	tax	NOUN
ftr-470	301	18	deductions.5	deductions.5	NOUN
ftr-470	301	19	'	'	PUNCT
ftr-470	301	20	due	due	ADP
ftr-470	301	21	to	to	ADP
ftr-470	301	22	the	the	DET
ftr-470	301	23	fractured	fractured	ADJ
ftr-470	301	24	majority	majority	NOUN
ftr-470	301	25	,	,	PUNCT
ftr-470	301	26	it	it	PRON
ftr-470	301	27	is	be	AUX
ftr-470	301	28	hard	hard	ADJ
ftr-470	301	29	to	to	PART
ftr-470	301	30	say	say	VERB
ftr-470	301	31	what	what	PRON
ftr-470	301	32	-	-	PUNCT
ftr-470	301	33	other	other	ADJ
ftr-470	301	34	than	than	ADP
ftr-470	301	35	the	the	DET
ftr-470	301	36	result	result	NOUN
ftr-470	301	37	-	-	PUNCT
ftr-470	301	38	hubert	hubert	PROPN
ftr-470	301	39	stands	stand	VERB
ftr-470	301	40	for	for	ADP
ftr-470	301	41	.	.	PUNCT
ftr-470	302	1	the	the	DET
ftr-470	302	2	plurality	plurality	NOUN
ftr-470	302	3	opinion	opinion	NOUN
ftr-470	302	4	's	's	PART
ftr-470	302	5	marital	marital	ADJ
ftr-470	302	6	deduction	deduction	NOUN
ftr-470	302	7	presentvalue	presentvalue	NOUN
ftr-470	302	8	theory	theory	NOUN
ftr-470	302	9	was	be	AUX
ftr-470	302	10	rejected	reject	VERB
ftr-470	302	11	by	by	ADP
ftr-470	302	12	five	five	NUM
ftr-470	302	13	justices	justice	NOUN
ftr-470	302	14	.	.	PUNCT
ftr-470	303	1	as	as	SCONJ
ftr-470	303	2	mentioned	mention	VERB
ftr-470	303	3	earlier	early	ADV
ftr-470	303	4	,	,	PUNCT
ftr-470	303	5	since	since	SCONJ
ftr-470	303	6	the	the	DET
ftr-470	303	7	critical	critical	ADJ
ftr-470	303	8	fact	fact	NOUN
ftr-470	303	9	in	in	ADP
ftr-470	303	10	hubert	hubert	PROPN
ftr-470	303	11	was	be	AUX
ftr-470	303	12	charging	charge	VERB
ftr-470	303	13	the	the	DET
ftr-470	303	14	expenses	expense	NOUN
ftr-470	303	15	against	against	ADP
ftr-470	303	16	income	income	NOUN
ftr-470	303	17	(	(	PUNCT
ftr-470	303	18	as	as	SCONJ
ftr-470	303	19	opposed	oppose	VERB
ftr-470	303	20	to	to	ADP
ftr-470	303	21	claiming	claim	VERB
ftr-470	303	22	them	they	PRON
ftr-470	303	23	as	as	ADP
ftr-470	303	24	income	income	NOUN
ftr-470	303	25	tax	tax	NOUN
ftr-470	303	26	deductions	deduction	NOUN
ftr-470	303	27	)	)	PUNCT
ftr-470	303	28	,	,	PUNCT
ftr-470	303	29	hubert	hubert	PROPN
ftr-470	303	30	could	could	AUX
ftr-470	303	31	be	be	AUX
ftr-470	303	32	expansively	expansively	ADV
ftr-470	303	33	read	read	VERB
ftr-470	303	34	to	to	PART
ftr-470	303	35	sanction	sanction	VERB
ftr-470	303	36	the	the	DET
ftr-470	303	37	taking	taking	NOUN
ftr-470	303	38	of	of	ADP
ftr-470	303	39	an	an	DET
ftr-470	303	40	estate	estate	NOUN
ftr-470	303	41	tax	tax	NOUN
ftr-470	303	42	deduction	deduction	NOUN
ftr-470	303	43	for	for	ADP
ftr-470	303	44	administration	administration	NOUN
ftr-470	303	45	expenses	expense	NOUN
ftr-470	303	46	allocated	allocate	VERB
ftr-470	303	47	to	to	ADP
ftr-470	303	48	income	income	NOUN
ftr-470	303	49	and	and	CCONJ
ftr-470	303	50	which	which	PRON
ftr-470	303	51	would	would	AUX
ftr-470	303	52	not	not	PART
ftr-470	303	53	,	,	PUNCT
ftr-470	303	54	after	after	ADP
ftr-470	303	55	hubert	hubert	PROPN
ftr-470	303	56	,	,	PUNCT
ftr-470	303	57	reduce	reduce	VERB
ftr-470	303	58	the	the	DET
ftr-470	303	59	45	45	NUM
ftr-470	303	60	.	.	PUNCT
ftr-470	304	1	since	since	SCONJ
ftr-470	304	2	amounts	amount	NOUN
ftr-470	304	3	charged	charge	VERB
ftr-470	304	4	to	to	ADP
ftr-470	304	5	principal	principal	NOUN
ftr-470	304	6	would	would	AUX
ftr-470	304	7	reduce	reduce	VERB
ftr-470	304	8	the	the	DET
ftr-470	304	9	marital	marital	ADJ
ftr-470	304	10	deduction	deduction	NOUN
ftr-470	304	11	,	,	PUNCT
ftr-470	304	12	reducing	reduce	VERB
ftr-470	304	13	the	the	DET
ftr-470	304	14	marital	marital	ADJ
ftr-470	304	15	deduction	deduction	NOUN
ftr-470	304	16	by	by	ADP
ftr-470	304	17	the	the	DET
ftr-470	304	18	amounts	amount	NOUN
ftr-470	304	19	actually	actually	ADV
ftr-470	304	20	charged	charge	VERB
ftr-470	304	21	against	against	ADP
ftr-470	304	22	income	income	NOUN
ftr-470	304	23	would	would	AUX
ftr-470	304	24	produce	produce	VERB
ftr-470	304	25	the	the	DET
ftr-470	304	26	correct	correct	ADJ
ftr-470	304	27	overall	overall	ADJ
ftr-470	304	28	result	result	NOUN
ftr-470	304	29	.	.	PUNCT
ftr-470	305	1	46	46	NUM
ftr-470	305	2	.	.	PUNCT
ftr-470	306	1	hubert	hubert	PROPN
ftr-470	306	2	,	,	PUNCT
ftr-470	306	3	117	117	NUM
ftr-470	306	4	s.	s.	PROPN
ftr-470	306	5	ct	ct	PROPN
ftr-470	306	6	.	.	PUNCT
ftr-470	307	1	at	at	ADP
ftr-470	307	2	1139	1139	NUM
ftr-470	307	3	(	(	PUNCT
ftr-470	307	4	scalia	scalia	PROPN
ftr-470	307	5	,	,	PUNCT
ftr-470	307	6	j.	j.	PROPN
ftr-470	307	7	,	,	PUNCT
ftr-470	307	8	dissenting	dissent	VERB
ftr-470	307	9	)	)	PUNCT
ftr-470	307	10	.	.	PUNCT
ftr-470	308	1	47	47	NUM
ftr-470	308	2	.	.	PUNCT
ftr-470	309	1	i	i	PRON
ftr-470	309	2	d.	d.	PROPN
ftr-470	309	3	at	at	ADP
ftr-470	309	4	1142	1142	NUM
ftr-470	309	5	.	.	PUNCT
ftr-470	310	1	48	48	NUM
ftr-470	310	2	.	.	PUNCT
ftr-470	311	1	i	i	PRON
ftr-470	311	2	d.	d.	PROPN
ftr-470	311	3	at	at	ADP
ftr-470	311	4	1142	1142	NUM
ftr-470	311	5	,	,	PUNCT
ftr-470	311	6	1145	1145	NUM
ftr-470	311	7	.	.	PUNCT
ftr-470	312	1	49	49	NUM
ftr-470	312	2	.	.	PUNCT
ftr-470	313	1	i	i	PRON
ftr-470	313	2	d.	d.	PROPN
ftr-470	313	3	at	at	ADP
ftr-470	313	4	1144	1144	NUM
ftr-470	313	5	.	.	PUNCT
ftr-470	314	1	50	50	NUM
ftr-470	314	2	.	.	PUNCT
ftr-470	315	1	i	i	PRON
ftr-470	315	2	d.	d.	PROPN
ftr-470	315	3	at	at	ADP
ftr-470	315	4	1147	1147	NUM
ftr-470	315	5	(	(	PUNCT
ftr-470	315	6	breyer	breyer	NOUN
ftr-470	315	7	,	,	PUNCT
ftr-470	315	8	j.	j.	PROPN
ftr-470	315	9	,	,	PUNCT
ftr-470	315	10	dissenting	dissent	VERB
ftr-470	315	11	)	)	PUNCT
ftr-470	315	12	.	.	PUNCT
ftr-470	316	1	51	51	NUM
ftr-470	316	2	.	.	PUNCT
ftr-470	317	1	i	i	PRON
ftr-470	317	2	d.	d.	VERB
ftr-470	318	1	[	[	X
ftr-470	318	2	vol	vol	X
ftr-470	318	3	3:11	3:11	NUM
ftr-470	318	4	lifting	lift	VERB
ftr-470	318	5	the	the	DET
ftr-470	318	6	shroud	shroud	NOUN
ftr-470	318	7	obscuring	obscure	VERB
ftr-470	318	8	estate	estate	NOUN
ftr-470	318	9	of	of	ADP
ftr-470	318	10	hubert	hubert	PROPN
ftr-470	318	11	marital	marital	ADJ
ftr-470	318	12	deduction.52	deduction.52	PROPN
ftr-470	318	13	thus	thus	ADV
ftr-470	318	14	,	,	PUNCT
ftr-470	318	15	there	there	PRON
ftr-470	318	16	would	would	AUX
ftr-470	318	17	appear	appear	VERB
ftr-470	318	18	to	to	PART
ftr-470	318	19	be	be	AUX
ftr-470	318	20	the	the	DET
ftr-470	318	21	possibility	possibility	NOUN
ftr-470	318	22	of	of	ADP
ftr-470	318	23	a	a	DET
ftr-470	318	24	double	double	ADJ
ftr-470	318	25	estate	estate	NOUN
ftr-470	318	26	tax	tax	NOUN
ftr-470	318	27	deduction	deduction	NOUN
ftr-470	318	28	for	for	ADP
ftr-470	318	29	the	the	DET
ftr-470	318	30	same	same	ADJ
ftr-470	318	31	amount.5	amount.5	NOUN
ftr-470	318	32	3	3	NUM
ftr-470	318	33	on	on	ADP
ftr-470	318	34	the	the	DET
ftr-470	318	35	other	other	ADJ
ftr-470	318	36	hand	hand	NOUN
ftr-470	318	37	,	,	PUNCT
ftr-470	318	38	it	it	PRON
ftr-470	318	39	appears	appear	VERB
ftr-470	318	40	that	that	SCONJ
ftr-470	318	41	the	the	DET
ftr-470	318	42	government	government	NOUN
ftr-470	318	43	would	would	AUX
ftr-470	318	44	have	have	AUX
ftr-470	318	45	won	win	VERB
ftr-470	318	46	the	the	DET
ftr-470	318	47	case	case	NOUN
ftr-470	318	48	if	if	SCONJ
ftr-470	318	49	it	it	PRON
ftr-470	318	50	had	have	AUX
ftr-470	318	51	been	be	AUX
ftr-470	318	52	willing	willing	ADJ
ftr-470	318	53	to	to	PART
ftr-470	318	54	treat	treat	VERB
ftr-470	318	55	"	"	PUNCT
ftr-470	318	56	materiality	materiality	NOUN
ftr-470	318	57	"	"	PUNCT
ftr-470	318	58	as	as	ADP
ftr-470	318	59	the	the	DET
ftr-470	318	60	crucial	crucial	ADJ
ftr-470	318	61	issue	issue	NOUN
ftr-470	318	62	to	to	PART
ftr-470	318	63	be	be	AUX
ftr-470	318	64	won	win	VERB
ftr-470	318	65	on	on	ADP
ftr-470	318	66	the	the	DET
ftr-470	318	67	facts	fact	NOUN
ftr-470	318	68	.	.	PUNCT
ftr-470	319	1	it	it	PRON
ftr-470	319	2	also	also	ADV
ftr-470	319	3	appears	appear	VERB
ftr-470	319	4	that	that	SCONJ
ftr-470	319	5	the	the	DET
ftr-470	319	6	government	government	NOUN
ftr-470	319	7	would	would	AUX
ftr-470	319	8	have	have	AUX
ftr-470	319	9	won	win	VERB
ftr-470	319	10	if	if	SCONJ
ftr-470	319	11	the	the	DET
ftr-470	319	12	regulations	regulation	NOUN
ftr-470	319	13	and	and	CCONJ
ftr-470	319	14	rulings	ruling	NOUN
ftr-470	319	15	were	be	AUX
ftr-470	319	16	more	more	ADV
ftr-470	319	17	explicit	explicit	ADJ
ftr-470	319	18	and	and	CCONJ
ftr-470	319	19	less	less	ADJ
ftr-470	319	20	confused.-	confused.-	NOUN
ftr-470	319	21	"	"	PUNCT
ftr-470	319	22	perhaps	perhaps	ADV
ftr-470	319	23	the	the	DET
ftr-470	319	24	government	government	NOUN
ftr-470	319	25	would	would	AUX
ftr-470	319	26	have	have	AUX
ftr-470	319	27	won	win	VERB
ftr-470	319	28	if	if	SCONJ
ftr-470	319	29	it	it	PRON
ftr-470	319	30	had	have	AUX
ftr-470	319	31	argued	argue	VERB
ftr-470	319	32	the	the	DET
ftr-470	319	33	economics	economic	NOUN
ftr-470	319	34	and	and	CCONJ
ftr-470	319	35	the	the	DET
ftr-470	319	36	structure	structure	NOUN
ftr-470	319	37	of	of	ADP
ftr-470	319	38	the	the	DET
ftr-470	319	39	code	code	NOUN
ftr-470	319	40	rather	rather	ADV
ftr-470	319	41	than	than	ADP
ftr-470	319	42	conduct	conduct	VERB
ftr-470	319	43	exegeses	exegesis	NOUN
ftr-470	319	44	of	of	ADP
ftr-470	319	45	its	its	PRON
ftr-470	319	46	own	own	ADJ
ftr-470	319	47	unclear	unclear	ADJ
ftr-470	319	48	regulations	regulation	NOUN
ftr-470	319	49	.	.	PUNCT
ftr-470	320	1	but	but	CCONJ
ftr-470	320	2	my	my	PRON
ftr-470	320	3	purpose	purpose	NOUN
ftr-470	320	4	here	here	ADV
ftr-470	320	5	is	be	AUX
ftr-470	320	6	only	only	ADV
ftr-470	320	7	partly	partly	ADV
ftr-470	320	8	to	to	PART
ftr-470	320	9	critique	critique	VERB
ftr-470	320	10	the	the	DET
ftr-470	320	11	hubert	hubert	PROPN
ftr-470	320	12	opinions	opinion	NOUN
ftr-470	320	13	.	.	PUNCT
ftr-470	321	1	i	i	PRON
ftr-470	321	2	turn	turn	VERB
ftr-470	321	3	next	next	ADV
ftr-470	321	4	to	to	ADP
ftr-470	321	5	a	a	DET
ftr-470	321	6	"	"	PUNCT
ftr-470	321	7	big	big	ADJ
ftr-470	321	8	picture	picture	NOUN
ftr-470	321	9	"	"	PUNCT
ftr-470	321	10	view	view	NOUN
ftr-470	321	11	of	of	ADP
ftr-470	321	12	the	the	DET
ftr-470	321	13	estate	estate	NOUN
ftr-470	321	14	and	and	CCONJ
ftr-470	321	15	income	income	NOUN
ftr-470	321	16	tax	tax	NOUN
ftr-470	321	17	treatment	treatment	NOUN
ftr-470	321	18	of	of	ADP
ftr-470	321	19	estate	estate	NOUN
ftr-470	321	20	administration	administration	NOUN
ftr-470	321	21	expenses	expense	NOUN
ftr-470	321	22	.	.	PUNCT
ftr-470	322	1	c.	c.	PROPN
ftr-470	322	2	should	should	AUX
ftr-470	322	3	estate	estate	VERB
ftr-470	322	4	administration	administration	NOUN
ftr-470	322	5	erpenses	erpense	NOUN
ftr-470	322	6	be	be	VERB
ftr-470	322	7	deductible	deductible	ADJ
ftr-470	322	8	for	for	ADP
ftr-470	322	9	estate	estate	NOUN
ftr-470	322	10	tax	tax	NOUN
ftr-470	322	11	purposes	purpose	NOUN
ftr-470	322	12	?	?	PUNCT
ftr-470	323	1	estate	estate	NOUN
ftr-470	323	2	administration	administration	NOUN
ftr-470	323	3	expenses	expense	NOUN
ftr-470	323	4	can	can	AUX
ftr-470	323	5	currently	currently	ADV
ftr-470	323	6	be	be	AUX
ftr-470	323	7	deducted	deduct	VERB
ftr-470	323	8	for	for	ADP
ftr-470	323	9	income	income	NOUN
ftr-470	323	10	tax	tax	NOUN
ftr-470	323	11	purposes	purpose	NOUN
ftr-470	323	12	or	or	CCONJ
ftr-470	323	13	estate	estate	NOUN
ftr-470	323	14	tax	tax	NOUN
ftr-470	323	15	purposes	purpose	NOUN
ftr-470	323	16	,	,	PUNCT
ftr-470	323	17	but	but	CCONJ
ftr-470	323	18	not	not	PART
ftr-470	323	19	both	both	PRON
ftr-470	323	20	.	.	PUNCT
ftr-470	323	21	"	"	PUNCT
ftr-470	324	1	this	this	DET
ftr-470	324	2	approach	approach	NOUN
ftr-470	324	3	is	be	AUX
ftr-470	324	4	incorrect	incorrect	ADJ
ftr-470	324	5	.	.	PUNCT
ftr-470	325	1	in	in	ADP
ftr-470	325	2	a	a	DET
ftr-470	325	3	conceptually	conceptually	ADV
ftr-470	325	4	pure	pure	ADJ
ftr-470	325	5	estate	estate	NOUN
ftr-470	325	6	tax	tax	NOUN
ftr-470	325	7	,	,	PUNCT
ftr-470	325	8	administration	administration	NOUN
ftr-470	325	9	expenses	expense	NOUN
ftr-470	325	10	would	would	AUX
ftr-470	325	11	not	not	PART
ftr-470	325	12	be	be	AUX
ftr-470	325	13	deductible	deductible	ADJ
ftr-470	325	14	;	;	PUNCT
ftr-470	325	15	deduction	deduction	NOUN
ftr-470	325	16	should	should	AUX
ftr-470	325	17	be	be	AUX
ftr-470	325	18	had	have	VERB
ftr-470	325	19	,	,	PUNCT
ftr-470	325	20	if	if	SCONJ
ftr-470	325	21	at	at	ADV
ftr-470	325	22	all	all	ADV
ftr-470	325	23	,	,	PUNCT
ftr-470	325	24	under	under	ADP
ftr-470	325	25	the	the	DET
ftr-470	325	26	income	income	NOUN
ftr-470	325	27	tax	tax	NOUN
ftr-470	325	28	.	.	PUNCT
ftr-470	326	1	an	an	DET
ftr-470	326	2	estate	estate	NOUN
ftr-470	326	3	tax	tax	NOUN
ftr-470	326	4	deduction	deduction	NOUN
ftr-470	326	5	should	should	AUX
ftr-470	326	6	be	be	AUX
ftr-470	326	7	allowed	allow	VERB
ftr-470	326	8	for	for	ADP
ftr-470	326	9	debts	debt	NOUN
ftr-470	326	10	and	and	CCONJ
ftr-470	326	11	claims	claim	NOUN
ftr-470	326	12	arising	arise	VERB
ftr-470	326	13	before	before	ADP
ftr-470	326	14	death	death	NOUN
ftr-470	326	15	.	.	PUNCT
ftr-470	327	1	the	the	DET
ftr-470	327	2	net	net	ADJ
ftr-470	327	3	estate	estate	NOUN
ftr-470	327	4	is	be	AUX
ftr-470	327	5	assets	asset	NOUN
ftr-470	327	6	less	less	ADJ
ftr-470	327	7	liabilities	liability	NOUN
ftr-470	327	8	at	at	ADP
ftr-470	327	9	the	the	DET
ftr-470	327	10	time	time	NOUN
ftr-470	327	11	of	of	ADP
ftr-470	327	12	death	death	NOUN
ftr-470	327	13	.	.	PUNCT
ftr-470	328	1	estate	estate	NOUN
ftr-470	328	2	administration	administration	NOUN
ftr-470	328	3	expenses	expense	NOUN
ftr-470	328	4	arise	arise	VERB
ftr-470	328	5	after	after	ADP
ftr-470	328	6	death	death	NOUN
ftr-470	328	7	,	,	PUNCT
ftr-470	328	8	and	and	CCONJ
ftr-470	328	9	should	should	AUX
ftr-470	328	10	be	be	AUX
ftr-470	328	11	ignored	ignore	VERB
ftr-470	328	12	for	for	ADP
ftr-470	328	13	purposes	purpose	NOUN
ftr-470	328	14	of	of	ADP
ftr-470	328	15	computing	compute	VERB
ftr-470	328	16	the	the	DET
ftr-470	328	17	net	net	ADJ
ftr-470	328	18	estate	estate	NOUN
ftr-470	328	19	.	.	PUNCT
ftr-470	329	1	6	6	NUM
ftr-470	329	2	this	this	DET
ftr-470	329	3	point	point	NOUN
ftr-470	329	4	is	be	AUX
ftr-470	329	5	magnified	magnify	VERB
ftr-470	329	6	in	in	ADP
ftr-470	329	7	the	the	DET
ftr-470	329	8	52	52	NUM
ftr-470	329	9	.	.	PUNCT
ftr-470	330	1	the	the	DET
ftr-470	330	2	plurality	plurality	NOUN
ftr-470	330	3	opinion	opinion	NOUN
ftr-470	330	4	does	do	AUX
ftr-470	330	5	not	not	PART
ftr-470	330	6	even	even	ADV
ftr-470	330	7	mention	mention	VERB
ftr-470	330	8	that	that	SCONJ
ftr-470	330	9	the	the	DET
ftr-470	330	10	expenses	expense	NOUN
ftr-470	330	11	were	be	AUX
ftr-470	330	12	deducted	deduct	VERB
ftr-470	330	13	for	for	ADP
ftr-470	330	14	income	income	NOUN
ftr-470	330	15	tax	tax	NOUN
ftr-470	330	16	purposes	purpose	NOUN
ftr-470	330	17	.	.	PUNCT
ftr-470	331	1	the	the	DET
ftr-470	331	2	concurring	concur	VERB
ftr-470	331	3	opinion	opinion	NOUN
ftr-470	331	4	labors	labor	NOUN
ftr-470	331	5	under	under	ADP
ftr-470	331	6	the	the	DET
ftr-470	331	7	misapprehension	misapprehension	NOUN
ftr-470	331	8	that	that	SCONJ
ftr-470	331	9	the	the	DET
ftr-470	331	10	decision	decision	NOUN
ftr-470	331	11	to	to	PART
ftr-470	331	12	take	take	VERB
ftr-470	331	13	the	the	DET
ftr-470	331	14	deduction	deduction	NOUN
ftr-470	331	15	for	for	ADP
ftr-470	331	16	income	income	NOUN
ftr-470	331	17	or	or	CCONJ
ftr-470	331	18	estate	estate	NOUN
ftr-470	331	19	tax	tax	NOUN
ftr-470	331	20	purposes	purpose	NOUN
ftr-470	331	21	hinges	hinge	VERB
ftr-470	331	22	on	on	ADP
ftr-470	331	23	the	the	DET
ftr-470	331	24	trust	trust	NOUN
ftr-470	331	25	accounting	accounting	NOUN
ftr-470	331	26	allocation	allocation	NOUN
ftr-470	331	27	of	of	ADP
ftr-470	331	28	expenses	expense	NOUN
ftr-470	331	29	.	.	PUNCT
ftr-470	332	1	see	see	VERB
ftr-470	332	2	hubert	hubert	PROPN
ftr-470	332	3	,	,	PUNCT
ftr-470	332	4	117	117	NUM
ftr-470	332	5	s.	s.	PROPN
ftr-470	332	6	cl	cl	NOUN
ftr-470	332	7	at	at	ADP
ftr-470	332	8	1134	1134	NUM
ftr-470	332	9	.	.	PUNCT
ftr-470	333	1	in	in	ADP
ftr-470	333	2	fact	fact	NOUN
ftr-470	333	3	,	,	PUNCT
ftr-470	333	4	the	the	DET
ftr-470	333	5	choice	choice	NOUN
ftr-470	333	6	of	of	ADP
ftr-470	333	7	which	which	DET
ftr-470	333	8	tax	tax	NOUN
ftr-470	333	9	to	to	PART
ftr-470	333	10	take	take	VERB
ftr-470	333	11	the	the	DET
ftr-470	333	12	deduction	deduction	NOUN
ftr-470	333	13	against	against	ADP
ftr-470	333	14	has	have	VERB
ftr-470	333	15	nothing	nothing	PRON
ftr-470	333	16	to	to	PART
ftr-470	333	17	do	do	VERB
ftr-470	333	18	with	with	ADP
ftr-470	333	19	the	the	DET
ftr-470	333	20	trust	trust	NOUN
ftr-470	333	21	accounting	accounting	NOUN
ftr-470	333	22	allocation	allocation	NOUN
ftr-470	333	23	.	.	PUNCT
ftr-470	334	1	see	see	VERB
ftr-470	334	2	regs	reg	NOUN
ftr-470	334	3	.	.	PUNCT
ftr-470	335	1	§	§	PROPN
ftr-470	335	2	1.642(g)-i	1.642(g)-i	NUM
ftr-470	335	3	,	,	PUNCT
ftr-470	335	4	-2	-2	INTJ
ftr-470	335	5	.	.	PUNCT
ftr-470	336	1	thus	thus	ADV
ftr-470	336	2	,	,	PUNCT
ftr-470	336	3	the	the	DET
ftr-470	336	4	concurring	concur	VERB
ftr-470	336	5	opinion	opinion	NOUN
ftr-470	336	6	does	do	AUX
ftr-470	336	7	not	not	PART
ftr-470	336	8	appear	appear	VERB
ftr-470	336	9	to	to	PART
ftr-470	336	10	be	be	AUX
ftr-470	336	11	aware	aware	ADJ
ftr-470	336	12	of	of	ADP
ftr-470	336	13	the	the	DET
ftr-470	336	14	possibility	possibility	NOUN
ftr-470	336	15	that	that	SCONJ
ftr-470	336	16	,	,	PUNCT
ftr-470	336	17	as	as	ADP
ftr-470	336	18	a	a	DET
ftr-470	336	19	result	result	NOUN
ftr-470	336	20	of	of	ADP
ftr-470	336	21	the	the	DET
ftr-470	336	22	outcome	outcome	NOUN
ftr-470	336	23	in	in	ADP
ftr-470	336	24	hubert	hubert	PROPN
ftr-470	336	25	,	,	PUNCT
ftr-470	336	26	expenses	expense	NOUN
ftr-470	336	27	can	can	AUX
ftr-470	336	28	be	be	AUX
ftr-470	336	29	allocated	allocate	VERB
ftr-470	336	30	to	to	ADP
ftr-470	336	31	income	income	NOUN
ftr-470	336	32	and	and	CCONJ
ftr-470	336	33	yet	yet	ADV
ftr-470	336	34	be	be	AUX
ftr-470	336	35	deducted	deduct	VERB
ftr-470	336	36	for	for	ADP
ftr-470	336	37	estate	estate	NOUN
ftr-470	336	38	tax	tax	NOUN
ftr-470	336	39	purposes	purpose	NOUN
ftr-470	336	40	.	.	PUNCT
ftr-470	337	1	professor	professor	PROPN
ftr-470	337	2	davenport	davenport	PROPN
ftr-470	337	3	's	's	PART
ftr-470	337	4	article	article	NOUN
ftr-470	337	5	did	do	AUX
ftr-470	337	6	not	not	PART
ftr-470	337	7	raise	raise	VERB
ftr-470	337	8	the	the	DET
ftr-470	337	9	possibility	possibility	NOUN
ftr-470	337	10	of	of	ADP
ftr-470	337	11	double	double	ADJ
ftr-470	337	12	estate	estate	NOUN
ftr-470	337	13	tax	tax	NOUN
ftr-470	337	14	benefits	benefit	NOUN
ftr-470	337	15	-	-	PUNCT
ftr-470	337	16	probably	probably	ADV
ftr-470	337	17	because	because	SCONJ
ftr-470	337	18	no	no	DET
ftr-470	337	19	one	one	PRON
ftr-470	337	20	would	would	AUX
ftr-470	337	21	have	have	AUX
ftr-470	337	22	thought	think	VERB
ftr-470	337	23	such	such	DET
ftr-470	337	24	a	a	DET
ftr-470	337	25	result	result	NOUN
ftr-470	337	26	to	to	PART
ftr-470	337	27	be	be	AUX
ftr-470	337	28	possible	possible	ADJ
ftr-470	337	29	-	-	PUNCT
ftr-470	337	30	and	and	CCONJ
ftr-470	337	31	the	the	DET
ftr-470	337	32	government	government	NOUN
ftr-470	337	33	's	's	PART
ftr-470	337	34	oral	oral	ADJ
ftr-470	337	35	argument	argument	NOUN
ftr-470	337	36	based	base	VERB
ftr-470	337	37	on	on	ADP
ftr-470	337	38	professor	professor	PROPN
ftr-470	337	39	davenport	davenport	PROPN
ftr-470	337	40	's	's	PART
ftr-470	337	41	article	article	NOUN
ftr-470	337	42	did	do	AUX
ftr-470	337	43	not	not	PART
ftr-470	337	44	raise	raise	VERB
ftr-470	337	45	this	this	DET
ftr-470	337	46	possibility	possibility	NOUN
ftr-470	337	47	either	either	ADV
ftr-470	337	48	.	.	PUNCT
ftr-470	338	1	see	see	VERB
ftr-470	338	2	davenport	davenport	PROPN
ftr-470	338	3	,	,	PUNCT
ftr-470	338	4	supra	supra	PROPN
ftr-470	338	5	note	note	PROPN
ftr-470	338	6	24	24	NUM
ftr-470	338	7	;	;	PUNCT
ftr-470	338	8	oral	oral	ADJ
ftr-470	338	9	argument	argument	NOUN
ftr-470	338	10	transcript	transcript	NOUN
ftr-470	338	11	,	,	PUNCT
ftr-470	338	12	hubert	hubert	PROPN
ftr-470	338	13	,	,	PUNCT
ftr-470	338	14	117	117	NUM
ftr-470	338	15	s.	s.	PROPN
ftr-470	338	16	ct	ct	PROPN
ftr-470	338	17	.	.	PUNCT
ftr-470	339	1	(	(	PUNCT
ftr-470	339	2	no	no	INTJ
ftr-470	339	3	.	.	NOUN
ftr-470	339	4	95	95	NUM
ftr-470	339	5	-	-	PUNCT
ftr-470	339	6	1402	1402	NUM
ftr-470	339	7	)	)	PUNCT
ftr-470	339	8	.	.	PUNCT
ftr-470	340	1	53	53	NUM
ftr-470	340	2	.	.	PUNCT
ftr-470	341	1	see	see	VERB
ftr-470	341	2	steve	steve	PROPN
ftr-470	341	3	r.	r.	PROPN
ftr-470	341	4	akers	akers	PROPN
ftr-470	341	5	,	,	PUNCT
ftr-470	341	6	planning	plan	VERB
ftr-470	341	7	for	for	ADP
ftr-470	341	8	post	post	ADJ
ftr-470	341	9	-	-	ADJ
ftr-470	341	10	death	death	NOUN
ftr-470	341	11	expenses	expense	NOUN
ftr-470	341	12	in	in	ADP
ftr-470	341	13	light	light	NOUN
ftr-470	341	14	of	of	ADP
ftr-470	341	15	hubert	hubert	PROPN
ftr-470	341	16	,	,	PUNCT
ftr-470	341	17	75	75	NUM
ftr-470	341	18	taxes	taxis	NOUN
ftr-470	341	19	263	263	NUM
ftr-470	341	20	,	,	PUNCT
ftr-470	341	21	264	264	NUM
ftr-470	341	22	(	(	PUNCT
ftr-470	341	23	1997	1997	NUM
ftr-470	341	24	)	)	PUNCT
ftr-470	341	25	.	.	PUNCT
ftr-470	342	1	that	that	SCONJ
ftr-470	342	2	such	such	DET
ftr-470	342	3	a	a	DET
ftr-470	342	4	construction	construction	NOUN
ftr-470	342	5	should	should	AUX
ftr-470	342	6	be	be	AUX
ftr-470	342	7	resisted	resist	VERB
ftr-470	342	8	is	be	AUX
ftr-470	342	9	argued	argue	VERB
ftr-470	342	10	in	in	ADP
ftr-470	342	11	the	the	DET
ftr-470	342	12	text	text	NOUN
ftr-470	342	13	.	.	PUNCT
ftr-470	343	1	see	see	VERB
ftr-470	343	2	supra	supra	ADJ
ftr-470	343	3	text	text	NOUN
ftr-470	343	4	accompanying	accompanying	ADJ
ftr-470	343	5	notes	note	VERB
ftr-470	343	6	23	23	NUM
ftr-470	343	7	-	-	SYM
ftr-470	343	8	24	24	NUM
ftr-470	343	9	.	.	PUNCT
ftr-470	344	1	54	54	NUM
ftr-470	344	2	.	.	PUNCT
ftr-470	345	1	see	see	VERB
ftr-470	345	2	hubert	hubert	PROPN
ftr-470	345	3	,	,	PUNCT
ftr-470	345	4	117	117	NUM
ftr-470	345	5	s.	s.	PROPN
ftr-470	345	6	cl	cl	NOUN
ftr-470	345	7	at	at	ADP
ftr-470	345	8	1139	1139	NUM
ftr-470	345	9	(	(	PUNCT
ftr-470	345	10	o'connor	o'connor	PROPN
ftr-470	345	11	,	,	PUNCT
ftr-470	345	12	j.	j.	PROPN
ftr-470	345	13	,	,	PUNCT
ftr-470	345	14	concurring	concurring	NOUN
ftr-470	345	15	)	)	PUNCT
ftr-470	345	16	;	;	PUNCT
ftr-470	345	17	see	see	VERB
ftr-470	345	18	also	also	ADV
ftr-470	345	19	supra	supra	ADJ
ftr-470	345	20	notes	note	VERB
ftr-470	345	21	40	40	NUM
ftr-470	345	22	-	-	SYM
ftr-470	345	23	41	41	NUM
ftr-470	345	24	and	and	CCONJ
ftr-470	345	25	accompanying	accompany	VERB
ftr-470	345	26	text	text	NOUN
ftr-470	345	27	.	.	PUNCT
ftr-470	346	1	55	55	NUM
ftr-470	346	2	.	.	PUNCT
ftr-470	346	3	see	see	VERB
ftr-470	346	4	irc	irc	PROPN
ftr-470	346	5	§	§	PROPN
ftr-470	346	6	642(g	642(g	PROPN
ftr-470	346	7	)	)	PUNCT
ftr-470	346	8	.	.	PUNCT
ftr-470	347	1	56	56	NUM
ftr-470	347	2	.	.	PUNCT
ftr-470	348	1	a	a	DET
ftr-470	348	2	leading	lead	VERB
ftr-470	348	3	treatise	treatise	NOUN
ftr-470	348	4	argues	argue	VERB
ftr-470	348	5	that	that	SCONJ
ftr-470	348	6	estate	estate	NOUN
ftr-470	348	7	administration	administration	NOUN
ftr-470	348	8	expenses	expense	NOUN
ftr-470	348	9	should	should	AUX
ftr-470	348	10	be	be	AUX
ftr-470	348	11	deductible	deductible	ADJ
ftr-470	348	12	for	for	ADP
ftr-470	348	13	both	both	PRON
ftr-470	348	14	estate	estate	NOUN
ftr-470	348	15	and	and	CCONJ
ftr-470	348	16	income	income	NOUN
ftr-470	348	17	tax	tax	NOUN
ftr-470	348	18	purposes	purpose	NOUN
ftr-470	348	19	.	.	PUNCT
ftr-470	349	1	the	the	DET
ftr-470	349	2	argument	argument	NOUN
ftr-470	349	3	for	for	ADP
ftr-470	349	4	estate	estate	NOUN
ftr-470	349	5	tax	tax	NOUN
ftr-470	349	6	deductibility	deductibility	NOUN
ftr-470	349	7	is	be	AUX
ftr-470	349	8	simply	simply	ADV
ftr-470	349	9	that	that	SCONJ
ftr-470	349	10	such	such	ADJ
ftr-470	349	11	expenses	expense	NOUN
ftr-470	349	12	reduce	reduce	VERB
ftr-470	349	13	the	the	DET
ftr-470	349	14	amount	amount	NOUN
ftr-470	349	15	receivable	receivable	ADJ
ftr-470	349	16	by	by	ADP
ftr-470	349	17	legatees	legatee	NOUN
ftr-470	349	18	.	.	PUNCT
ftr-470	350	1	see	see	VERB
ftr-470	350	2	m.	m.	PROPN
ftr-470	350	3	carr	carr	PROPN
ftr-470	350	4	ferguson	ferguson	PROPN
ftr-470	350	5	.	.	PUNCT
ftr-470	351	1	james	james	PROPN
ftr-470	351	2	j.	j.	PROPN
ftr-470	351	3	freeland	freeland	PROPN
ftr-470	351	4	&	&	CCONJ
ftr-470	351	5	mark	mark	PROPN
ftr-470	351	6	l.	l.	PROPN
ftr-470	351	7	ascher	ascher	PROPN
ftr-470	351	8	,	,	PUNCT
ftr-470	351	9	federal	federal	ADJ
ftr-470	351	10	income	income	NOUN
ftr-470	351	11	taxation	taxation	NOUN
ftr-470	351	12	of	of	ADP
ftr-470	351	13	estates	estate	NOUN
ftr-470	351	14	.	.	PUNCT
ftr-470	352	1	trusts	trust	NOUN
ftr-470	352	2	,	,	PUNCT
ftr-470	352	3	and	and	CCONJ
ftr-470	352	4	19981	19981	NUM
ftr-470	352	5	florida	florida	PROPN
ftr-470	352	6	tax	tax	NOUN
ftr-470	352	7	review	review	NOUN
ftr-470	352	8	case	case	NOUN
ftr-470	352	9	where	where	SCONJ
ftr-470	352	10	estate	estate	NOUN
ftr-470	352	11	administration	administration	NOUN
ftr-470	352	12	expenses	expense	NOUN
ftr-470	352	13	are	be	AUX
ftr-470	352	14	charged	charge	VERB
ftr-470	352	15	against	against	ADP
ftr-470	352	16	income	income	NOUN
ftr-470	352	17	:	:	PUNCT
ftr-470	352	18	such	such	ADJ
ftr-470	352	19	expenses	expense	NOUN
ftr-470	352	20	simply	simply	ADV
ftr-470	352	21	do	do	AUX
ftr-470	352	22	n't	not	PART
ftr-470	352	23	reduce	reduce	VERB
ftr-470	352	24	the	the	DET
ftr-470	352	25	net	net	ADJ
ftr-470	352	26	estate	estate	NOUN
ftr-470	352	27	but	but	CCONJ
ftr-470	352	28	only	only	ADV
ftr-470	352	29	reduce	reduce	VERB
ftr-470	352	30	post	post	ADJ
ftr-470	352	31	-	-	ADJ
ftr-470	352	32	death	death	NOUN
ftr-470	352	33	accretion.57	accretion.57	VERB
ftr-470	352	34	the	the	DET
ftr-470	352	35	argument	argument	NOUN
ftr-470	352	36	for	for	ADP
ftr-470	352	37	estate	estate	NOUN
ftr-470	352	38	tax	tax	NOUN
ftr-470	352	39	deduction	deduction	NOUN
ftr-470	352	40	,	,	PUNCT
ftr-470	352	41	cited	cite	VERB
ftr-470	352	42	by	by	ADP
ftr-470	352	43	professor	professor	PROPN
ftr-470	352	44	davenport	davenport	PROPN
ftr-470	352	45	,	,	PUNCT
ftr-470	352	46	is	be	AUX
ftr-470	352	47	that	that	PRON
ftr-470	352	48	estate	estate	NOUN
ftr-470	352	49	administration	administration	NOUN
ftr-470	352	50	expenses	expense	NOUN
ftr-470	352	51	entail	entail	VERB
ftr-470	352	52	a	a	DET
ftr-470	352	53	charge	charge	NOUN
ftr-470	352	54	against	against	ADP
ftr-470	352	55	the	the	DET
ftr-470	352	56	estate	estate	NOUN
ftr-470	352	57	that	that	PRON
ftr-470	352	58	attaches	attach	VERB
ftr-470	352	59	(	(	PUNCT
ftr-470	352	60	if	if	SCONJ
ftr-470	352	61	not	not	PART
ftr-470	352	62	"	"	PUNCT
ftr-470	352	63	accrues	accrue	VERB
ftr-470	352	64	"	"	PUNCT
ftr-470	352	65	in	in	ADP
ftr-470	352	66	the	the	DET
ftr-470	352	67	income	income	NOUN
ftr-470	352	68	tax	tax	NOUN
ftr-470	352	69	sense	sense	NOUN
ftr-470	352	70	)	)	PUNCT
ftr-470	352	71	by	by	ADP
ftr-470	352	72	reason	reason	NOUN
ftr-470	352	73	of	of	ADP
ftr-470	352	74	death	death	NOUN
ftr-470	352	75	.	.	PUNCT
ftr-470	352	76	"	"	PUNCT
ftr-470	353	1	it	it	PRON
ftr-470	353	2	is	be	AUX
ftr-470	353	3	true	true	ADJ
ftr-470	353	4	that	that	SCONJ
ftr-470	353	5	a	a	DET
ftr-470	353	6	large	large	ADJ
ftr-470	353	7	estate	estate	NOUN
ftr-470	353	8	is	be	AUX
ftr-470	353	9	likely	likely	ADJ
ftr-470	353	10	to	to	PART
ftr-470	353	11	incur	incur	VERB
ftr-470	353	12	estate	estate	NOUN
ftr-470	353	13	administration	administration	NOUN
ftr-470	353	14	expenses	expense	NOUN
ftr-470	353	15	,	,	PUNCT
ftr-470	353	16	but	but	CCONJ
ftr-470	353	17	no	no	DET
ftr-470	353	18	liability	liability	NOUN
ftr-470	353	19	is	be	AUX
ftr-470	353	20	incurred	incur	VERB
ftr-470	353	21	until	until	SCONJ
ftr-470	353	22	the	the	DET
ftr-470	353	23	estate	estate	NOUN
ftr-470	353	24	representative	representative	NOUN
ftr-470	353	25	is	be	AUX
ftr-470	353	26	authorized	authorize	VERB
ftr-470	353	27	to	to	PART
ftr-470	353	28	pay	pay	VERB
ftr-470	353	29	them	they	PRON
ftr-470	353	30	.	.	PUNCT
ftr-470	354	1	the	the	DET
ftr-470	354	2	expenses	expense	NOUN
ftr-470	354	3	arise	arise	VERB
ftr-470	354	4	because	because	SCONJ
ftr-470	354	5	services	service	NOUN
ftr-470	354	6	are	be	AUX
ftr-470	354	7	performed	perform	VERB
ftr-470	354	8	for	for	ADP
ftr-470	354	9	the	the	DET
ftr-470	354	10	estate	estate	NOUN
ftr-470	354	11	after	after	ADP
ftr-470	354	12	the	the	DET
ftr-470	354	13	decedent	decedent	NOUN
ftr-470	354	14	's	's	PART
ftr-470	354	15	death	death	NOUN
ftr-470	354	16	.	.	PUNCT
ftr-470	355	1	the	the	DET
ftr-470	355	2	largest	large	ADJ
ftr-470	355	3	category	category	NOUN
ftr-470	355	4	of	of	ADP
ftr-470	355	5	such	such	ADJ
ftr-470	355	6	expenses	expense	NOUN
ftr-470	355	7	,	,	PUNCT
ftr-470	355	8	commissions	commission	NOUN
ftr-470	355	9	,	,	PUNCT
ftr-470	355	10	can	can	AUX
ftr-470	355	11	be	be	AUX
ftr-470	355	12	waived	waive	VERB
ftr-470	355	13	.	.	PUNCT
ftr-470	356	1	the	the	DET
ftr-470	356	2	amount	amount	NOUN
ftr-470	356	3	of	of	ADP
ftr-470	356	4	expenses	expense	NOUN
ftr-470	356	5	can	can	AUX
ftr-470	356	6	vary	vary	VERB
ftr-470	356	7	widely	widely	ADV
ftr-470	356	8	because	because	SCONJ
ftr-470	356	9	of	of	ADP
ftr-470	356	10	such	such	ADJ
ftr-470	356	11	factors	factor	NOUN
ftr-470	356	12	as	as	SCONJ
ftr-470	356	13	will	will	AUX
ftr-470	356	14	contests	contest	NOUN
ftr-470	356	15	and	and	CCONJ
ftr-470	356	16	unique	unique	ADJ
ftr-470	356	17	assets	asset	NOUN
ftr-470	356	18	.	.	PUNCT
ftr-470	357	1	getting	getting	AUX
ftr-470	357	2	rid	rid	VERB
ftr-470	357	3	of	of	ADP
ftr-470	357	4	the	the	DET
ftr-470	357	5	estate	estate	NOUN
ftr-470	357	6	tax	tax	NOUN
ftr-470	357	7	deduction	deduction	NOUN
ftr-470	357	8	for	for	ADP
ftr-470	357	9	estate	estate	NOUN
ftr-470	357	10	administration	administration	NOUN
ftr-470	357	11	expenses	expense	NOUN
ftr-470	357	12	would	would	AUX
ftr-470	357	13	offer	offer	VERB
ftr-470	357	14	the	the	DET
ftr-470	357	15	beneficial	beneficial	ADJ
ftr-470	357	16	side	side	NOUN
ftr-470	357	17	effect	effect	NOUN
ftr-470	357	18	of	of	ADP
ftr-470	357	19	rendering	render	VERB
ftr-470	357	20	irrelevant	irrelevant	ADJ
ftr-470	357	21	the	the	DET
ftr-470	357	22	beneficiaries	beneficiary	NOUN
ftr-470	357	23	§	§	PROPN
ftr-470	357	24	4.2.6	4.2.6	NUM
ftr-470	357	25	,	,	PUNCT
ftr-470	357	26	at	at	ADP
ftr-470	357	27	4:24	4:24	NUM
ftr-470	357	28	(	(	PUNCT
ftr-470	357	29	2d	2d	NUM
ftr-470	357	30	ed	ed	NOUN
ftr-470	357	31	.	.	PUNCT
ftr-470	358	1	(	(	PUNCT
ftr-470	358	2	1997	1997	NUM
ftr-470	358	3	)	)	PUNCT
ftr-470	358	4	)	)	PUNCT
ftr-470	358	5	.	.	PUNCT
ftr-470	359	1	it	it	PRON
ftr-470	359	2	is	be	AUX
ftr-470	359	3	true	true	ADJ
ftr-470	359	4	that	that	SCONJ
ftr-470	359	5	there	there	PRON
ftr-470	359	6	is	be	VERB
ftr-470	359	7	no	no	DET
ftr-470	359	8	general	general	ADJ
ftr-470	359	9	principle	principle	NOUN
ftr-470	359	10	against	against	ADP
ftr-470	359	11	deducting	deduct	VERB
ftr-470	359	12	the	the	DET
ftr-470	359	13	same	same	ADJ
ftr-470	359	14	thing	thing	NOUN
ftr-470	359	15	for	for	ADP
ftr-470	359	16	each	each	DET
ftr-470	359	17	tax	tax	NOUN
ftr-470	359	18	,	,	PUNCT
ftr-470	359	19	since	since	SCONJ
ftr-470	359	20	the	the	DET
ftr-470	359	21	income	income	NOUN
ftr-470	359	22	and	and	CCONJ
ftr-470	359	23	estate	estate	NOUN
ftr-470	359	24	taxes	taxis	NOUN
ftr-470	359	25	are	be	AUX
ftr-470	359	26	separate	separate	ADJ
ftr-470	359	27	taxes	taxis	NOUN
ftr-470	359	28	.	.	PUNCT
ftr-470	360	1	see	see	VERB
ftr-470	360	2	kleberg	kleberg	PROPN
ftr-470	360	3	v.	v.	ADP
ftr-470	360	4	com'r	com'r	NOUN
ftr-470	360	5	,	,	PUNCT
ftr-470	360	6	31	31	NUM
ftr-470	360	7	b.t.a	b.t.a	NOUN
ftr-470	360	8	.	.	PROPN
ftr-470	360	9	95	95	NUM
ftr-470	360	10	,	,	PUNCT
ftr-470	360	11	100	100	NUM
ftr-470	360	12	(	(	PUNCT
ftr-470	360	13	1934	1934	NUM
ftr-470	360	14	)	)	PUNCT
ftr-470	360	15	.	.	PUNCT
ftr-470	361	1	indeed	indeed	ADV
ftr-470	361	2	,	,	PUNCT
ftr-470	361	3	deductions	deduction	NOUN
ftr-470	361	4	in	in	ADP
ftr-470	361	5	respect	respect	NOUN
ftr-470	361	6	of	of	ADP
ftr-470	361	7	a	a	DET
ftr-470	361	8	decedent	decedent	NOUN
ftr-470	361	9	are	be	AUX
ftr-470	361	10	allowed	allow	VERB
ftr-470	361	11	under	under	ADP
ftr-470	361	12	both	both	DET
ftr-470	361	13	taxes	taxis	NOUN
ftr-470	361	14	.	.	PUNCT
ftr-470	362	1	see	see	VERB
ftr-470	362	2	irc	irc	PROPN
ftr-470	362	3	§	§	PROPN
ftr-470	362	4	§	§	PROPN
ftr-470	362	5	642(g	642(g	PROPN
ftr-470	362	6	)	)	PUNCT
ftr-470	362	7	(	(	PUNCT
ftr-470	362	8	last	last	ADJ
ftr-470	362	9	sentence	sentence	NOUN
ftr-470	362	10	)	)	PUNCT
ftr-470	362	11	,	,	PUNCT
ftr-470	362	12	691(b	691(b	PROPN
ftr-470	362	13	)	)	PUNCT
ftr-470	362	14	.	.	PUNCT
ftr-470	363	1	(	(	PUNCT
ftr-470	363	2	deductions	deduction	NOUN
ftr-470	363	3	in	in	ADP
ftr-470	363	4	respect	respect	NOUN
ftr-470	363	5	of	of	ADP
ftr-470	363	6	a	a	DET
ftr-470	363	7	decedent	decedent	NOUN
ftr-470	363	8	are	be	AUX
ftr-470	363	9	certain	certain	ADJ
ftr-470	363	10	deductions	deduction	NOUN
ftr-470	363	11	incurred	incur	VERB
ftr-470	363	12	by	by	ADP
ftr-470	363	13	the	the	DET
ftr-470	363	14	decedent	decedent	NOUN
ftr-470	363	15	before	before	ADP
ftr-470	363	16	death	death	NOUN
ftr-470	363	17	but	but	CCONJ
ftr-470	363	18	not	not	PART
ftr-470	363	19	paid	pay	VERB
ftr-470	363	20	until	until	ADP
ftr-470	363	21	after	after	ADP
ftr-470	363	22	death	death	NOUN
ftr-470	363	23	;	;	PUNCT
ftr-470	363	24	hence	hence	ADV
ftr-470	363	25	;	;	PUNCT
ftr-470	363	26	they	they	PRON
ftr-470	363	27	are	be	AUX
ftr-470	363	28	a	a	DET
ftr-470	363	29	form	form	NOUN
ftr-470	363	30	of	of	ADP
ftr-470	363	31	claim	claim	NOUN
ftr-470	363	32	against	against	ADP
ftr-470	363	33	the	the	DET
ftr-470	363	34	decedent	decedent	NOUN
ftr-470	363	35	as	as	SCONJ
ftr-470	363	36	opposed	oppose	VERB
ftr-470	363	37	to	to	ADP
ftr-470	363	38	being	be	AUX
ftr-470	363	39	an	an	DET
ftr-470	363	40	administration	administration	NOUN
ftr-470	363	41	expense	expense	NOUN
ftr-470	363	42	.	.	PUNCT
ftr-470	363	43	)	)	PUNCT
ftr-470	364	1	but	but	CCONJ
ftr-470	364	2	the	the	DET
ftr-470	364	3	estate	estate	NOUN
ftr-470	364	4	tax	tax	NOUN
ftr-470	364	5	is	be	AUX
ftr-470	364	6	a	a	DET
ftr-470	364	7	tax	tax	NOUN
ftr-470	364	8	on	on	ADP
ftr-470	364	9	what	what	PRON
ftr-470	364	10	the	the	DET
ftr-470	364	11	decedent	decedent	NOUN
ftr-470	364	12	had	have	AUX
ftr-470	364	13	at	at	ADP
ftr-470	364	14	death	death	NOUN
ftr-470	364	15	,	,	PUNCT
ftr-470	364	16	not	not	PART
ftr-470	364	17	on	on	ADP
ftr-470	364	18	what	what	PRON
ftr-470	364	19	the	the	DET
ftr-470	364	20	legatees	legatee	NOUN
ftr-470	364	21	might	might	AUX
ftr-470	364	22	receive	receive	VERB
ftr-470	364	23	.	.	PUNCT
ftr-470	365	1	see	see	VERB
ftr-470	365	2	knowlton	knowlton	PROPN
ftr-470	365	3	v.	v.	PROPN
ftr-470	365	4	moore	moore	PROPN
ftr-470	365	5	,	,	PUNCT
ftr-470	365	6	178	178	NUM
ftr-470	365	7	u.s	u.s	PROPN
ftr-470	365	8	.	.	PROPN
ftr-470	365	9	41	41	NUM
ftr-470	365	10	,	,	PUNCT
ftr-470	365	11	48	48	NUM
ftr-470	365	12	-	-	SYM
ftr-470	365	13	49	49	NUM
ftr-470	365	14	(	(	PUNCT
ftr-470	365	15	1900	1900	NUM
ftr-470	365	16	)	)	PUNCT
ftr-470	365	17	(	(	PUNCT
ftr-470	365	18	historical	historical	ADJ
ftr-470	365	19	antecedent	antecedent	NOUN
ftr-470	365	20	of	of	ADP
ftr-470	365	21	estate	estate	NOUN
ftr-470	365	22	tax	tax	NOUN
ftr-470	365	23	was	be	AUX
ftr-470	365	24	the	the	DET
ftr-470	365	25	probate	probate	NOUN
ftr-470	365	26	duty	duty	NOUN
ftr-470	365	27	)	)	PUNCT
ftr-470	365	28	.	.	PUNCT
ftr-470	366	1	the	the	DET
ftr-470	366	2	false	false	ADJ
ftr-470	366	3	logic	logic	NOUN
ftr-470	366	4	of	of	ADP
ftr-470	366	5	deducting	deduct	VERB
ftr-470	366	6	administration	administration	NOUN
ftr-470	366	7	expenses	expense	NOUN
ftr-470	366	8	for	for	ADP
ftr-470	366	9	estate	estate	NOUN
ftr-470	366	10	tax	tax	NOUN
ftr-470	366	11	purposes	purpose	NOUN
ftr-470	366	12	would	would	AUX
ftr-470	366	13	dictate	dictate	VERB
ftr-470	366	14	a	a	DET
ftr-470	366	15	deduction	deduction	NOUN
ftr-470	366	16	for	for	ADP
ftr-470	366	17	losses	loss	NOUN
ftr-470	366	18	incurred	incur	VERB
ftr-470	366	19	(	(	PUNCT
ftr-470	366	20	whether	whether	SCONJ
ftr-470	366	21	realized	realize	VERB
ftr-470	366	22	or	or	CCONJ
ftr-470	366	23	unrealized	unrealize	VERB
ftr-470	366	24	)	)	PUNCT
ftr-470	366	25	during	during	ADP
ftr-470	366	26	the	the	DET
ftr-470	366	27	period	period	NOUN
ftr-470	366	28	of	of	ADP
ftr-470	366	29	estate	estate	NOUN
ftr-470	366	30	administration	administration	NOUN
ftr-470	366	31	.	.	PUNCT
ftr-470	367	1	as	as	ADP
ftr-470	367	2	a	a	DET
ftr-470	367	3	historical	historical	ADJ
ftr-470	367	4	matter	matter	NOUN
ftr-470	367	5	,	,	PUNCT
ftr-470	367	6	deduction	deduction	NOUN
ftr-470	367	7	for	for	ADP
ftr-470	367	8	estate	estate	NOUN
ftr-470	367	9	administration	administration	NOUN
ftr-470	367	10	expenses	expense	NOUN
ftr-470	367	11	was	be	AUX
ftr-470	367	12	not	not	PART
ftr-470	367	13	allowed	allow	VERB
ftr-470	367	14	for	for	ADP
ftr-470	367	15	income	income	NOUN
ftr-470	367	16	tax	tax	NOUN
ftr-470	367	17	purposes	purpose	NOUN
ftr-470	367	18	until	until	SCONJ
ftr-470	367	19	the	the	DET
ftr-470	367	20	revenue	revenue	NOUN
ftr-470	367	21	act	act	NOUN
ftr-470	367	22	of	of	ADP
ftr-470	367	23	1942	1942	NUM
ftr-470	367	24	enacted	enact	VERB
ftr-470	367	25	the	the	DET
ftr-470	367	26	predecessor	predecessor	NOUN
ftr-470	367	27	of	of	ADP
ftr-470	367	28	irc	irc	PROPN
ftr-470	367	29	§	§	PROPN
ftr-470	367	30	212(1	212(1	NUM
ftr-470	367	31	)	)	PUNCT
ftr-470	367	32	and	and	CCONJ
ftr-470	367	33	(	(	PUNCT
ftr-470	367	34	2	2	NUM
ftr-470	367	35	)	)	PUNCT
ftr-470	367	36	.	.	PUNCT
ftr-470	368	1	see	see	VERB
ftr-470	368	2	supra	supra	PROPN
ftr-470	368	3	note	note	PROPN
ftr-470	368	4	35	35	NUM
ftr-470	368	5	.	.	PUNCT
ftr-470	369	1	prior	prior	ADV
ftr-470	369	2	to	to	ADP
ftr-470	369	3	1942	1942	NUM
ftr-470	369	4	,	,	PUNCT
ftr-470	369	5	an	an	DET
ftr-470	369	6	estate	estate	NOUN
ftr-470	369	7	tax	tax	NOUN
ftr-470	369	8	deduction	deduction	NOUN
ftr-470	369	9	might	might	AUX
ftr-470	369	10	have	have	AUX
ftr-470	369	11	been	be	AUX
ftr-470	369	12	thought	think	VERB
ftr-470	369	13	to	to	PART
ftr-470	369	14	have	have	AUX
ftr-470	369	15	been	be	AUX
ftr-470	369	16	better	well	ADJ
ftr-470	369	17	than	than	ADP
ftr-470	369	18	nothing	nothing	PRON
ftr-470	369	19	.	.	PUNCT
ftr-470	370	1	57	57	NUM
ftr-470	370	2	.	.	PUNCT
ftr-470	371	1	there	there	PRON
ftr-470	371	2	is	be	VERB
ftr-470	371	3	nothing	nothing	PRON
ftr-470	371	4	in	in	ADP
ftr-470	371	5	the	the	DET
ftr-470	371	6	regulations	regulation	NOUN
ftr-470	371	7	under	under	ADP
ftr-470	371	8	irc	irc	PROPN
ftr-470	371	9	§	§	NOUN
ftr-470	371	10	2053(a)(2	2053(a)(2	NOUN
ftr-470	371	11	)	)	PUNCT
ftr-470	371	12	that	that	PRON
ftr-470	371	13	prevents	prevent	VERB
ftr-470	371	14	the	the	DET
ftr-470	371	15	taking	taking	NOUN
ftr-470	371	16	of	of	ADP
ftr-470	371	17	an	an	DET
ftr-470	371	18	estate	estate	NOUN
ftr-470	371	19	tax	tax	NOUN
ftr-470	371	20	deduction	deduction	NOUN
ftr-470	371	21	where	where	SCONJ
ftr-470	371	22	administration	administration	NOUN
ftr-470	371	23	expenses	expense	NOUN
ftr-470	371	24	are	be	AUX
ftr-470	371	25	charged	charge	VERB
ftr-470	371	26	against	against	ADP
ftr-470	371	27	income	income	NOUN
ftr-470	371	28	.	.	PUNCT
ftr-470	372	1	58	58	NUM
ftr-470	372	2	.	.	PUNCT
ftr-470	373	1	the	the	DET
ftr-470	373	2	supreme	supreme	PROPN
ftr-470	373	3	court	court	PROPN
ftr-470	373	4	accepted	accept	VERB
ftr-470	373	5	certiorari	certiorari	NOUN
ftr-470	373	6	in	in	ADP
ftr-470	373	7	hubert	hubert	PROPN
ftr-470	373	8	due	due	ADP
ftr-470	373	9	to	to	ADP
ftr-470	373	10	a	a	DET
ftr-470	373	11	conflict	conflict	NOUN
ftr-470	373	12	between	between	ADP
ftr-470	373	13	the	the	DET
ftr-470	373	14	decision	decision	NOUN
ftr-470	373	15	of	of	ADP
ftr-470	373	16	the	the	DET
ftr-470	373	17	eleventh	eleventh	ADJ
ftr-470	373	18	circuit	circuit	NOUN
ftr-470	373	19	in	in	ADP
ftr-470	373	20	that	that	DET
ftr-470	373	21	case	case	NOUN
ftr-470	373	22	and	and	CCONJ
ftr-470	373	23	the	the	DET
ftr-470	373	24	sixth	sixth	ADJ
ftr-470	373	25	circuit	circuit	NOUN
ftr-470	373	26	's	's	PART
ftr-470	373	27	decision	decision	NOUN
ftr-470	373	28	in	in	ADP
ftr-470	373	29	estate	estate	NOUN
ftr-470	373	30	of	of	ADP
ftr-470	373	31	street	street	NOUN
ftr-470	373	32	v.	v.	ADP
ftr-470	373	33	commissioner	commissioner	NOUN
ftr-470	373	34	,	,	PUNCT
ftr-470	373	35	974	974	NUM
ftr-470	373	36	f.2d	f.2d	SYM
ftr-470	373	37	723	723	NUM
ftr-470	373	38	(	(	PUNCT
ftr-470	373	39	6th	6th	ADJ
ftr-470	373	40	cir	cir	NOUN
ftr-470	373	41	.	.	PROPN
ftr-470	373	42	1992	1992	NUM
ftr-470	373	43	)	)	PUNCT
ftr-470	373	44	.	.	PUNCT
ftr-470	374	1	hubert	hubert	PROPN
ftr-470	374	2	,	,	PUNCT
ftr-470	374	3	117	117	NUM
ftr-470	374	4	s.	s.	PROPN
ftr-470	374	5	ct	ct	PROPN
ftr-470	374	6	.	.	PUNCT
ftr-470	375	1	at	at	ADP
ftr-470	375	2	1128	1128	NUM
ftr-470	375	3	.	.	PUNCT
ftr-470	376	1	the	the	DET
ftr-470	376	2	latter	latter	ADJ
ftr-470	376	3	case	case	NOUN
ftr-470	376	4	,	,	PUNCT
ftr-470	376	5	in	in	ADP
ftr-470	376	6	holding	hold	VERB
ftr-470	376	7	for	for	ADP
ftr-470	376	8	the	the	DET
ftr-470	376	9	government	government	NOUN
ftr-470	376	10	on	on	ADP
ftr-470	376	11	the	the	DET
ftr-470	376	12	hubert	hubert	PROPN
ftr-470	376	13	issue	issue	NOUN
ftr-470	376	14	,	,	PUNCT
ftr-470	376	15	appeared	appear	VERB
ftr-470	376	16	to	to	PART
ftr-470	376	17	rely	rely	VERB
ftr-470	376	18	on	on	ADP
ftr-470	376	19	the	the	DET
ftr-470	376	20	notion	notion	NOUN
ftr-470	376	21	that	that	SCONJ
ftr-470	376	22	estate	estate	NOUN
ftr-470	376	23	administration	administration	NOUN
ftr-470	376	24	expenses	expense	NOUN
ftr-470	376	25	accrue	accrue	VERB
ftr-470	376	26	at	at	ADP
ftr-470	376	27	death	death	NOUN
ftr-470	376	28	.	.	PUNCT
ftr-470	377	1	street	street	NOUN
ftr-470	377	2	,	,	PUNCT
ftr-470	377	3	974	974	NUM
ftr-470	377	4	f.2d	f.2d	X
ftr-470	377	5	at	at	ADP
ftr-470	377	6	727	727	NUM
ftr-470	377	7	-	-	SYM
ftr-470	377	8	28	28	NUM
ftr-470	377	9	.	.	PUNCT
ftr-470	378	1	as	as	SCONJ
ftr-470	378	2	argued	argue	VERB
ftr-470	378	3	below	below	ADV
ftr-470	378	4	,	,	PUNCT
ftr-470	378	5	whether	whether	SCONJ
ftr-470	378	6	or	or	CCONJ
ftr-470	378	7	not	not	PART
ftr-470	378	8	an	an	DET
ftr-470	378	9	item	item	NOUN
ftr-470	378	10	accrues	accrue	VERB
ftr-470	378	11	at	at	ADP
ftr-470	378	12	death	death	NOUN
ftr-470	378	13	is	be	AUX
ftr-470	378	14	irrelevant	irrelevant	ADJ
ftr-470	378	15	.	.	PUNCT
ftr-470	379	1	what	what	PRON
ftr-470	379	2	is	be	AUX
ftr-470	379	3	crucial	crucial	ADJ
ftr-470	379	4	is	be	AUX
ftr-470	379	5	that	that	SCONJ
ftr-470	379	6	funds	fund	NOUN
ftr-470	379	7	are	be	AUX
ftr-470	379	8	diverted	divert	VERB
ftr-470	379	9	from	from	ADP
ftr-470	379	10	the	the	DET
ftr-470	379	11	surviving	surviving	NOUN
ftr-470	379	12	spouse	spouse	NOUN
ftr-470	379	13	to	to	ADP
ftr-470	379	14	other	other	ADJ
ftr-470	379	15	purposes	purpose	NOUN
ftr-470	379	16	in	in	ADP
ftr-470	379	17	the	the	DET
ftr-470	379	18	course	course	NOUN
ftr-470	379	19	of	of	ADP
ftr-470	379	20	estate	estate	NOUN
ftr-470	379	21	administration	administration	NOUN
ftr-470	379	22	prior	prior	ADV
ftr-470	379	23	to	to	ADP
ftr-470	379	24	the	the	DET
ftr-470	379	25	actual	actual	ADJ
ftr-470	379	26	funding	funding	NOUN
ftr-470	379	27	of	of	ADP
ftr-470	379	28	the	the	DET
ftr-470	379	29	bequest	bequest	NOUN
ftr-470	379	30	.	.	PUNCT
ftr-470	380	1	street	street	PROPN
ftr-470	380	2	also	also	ADV
ftr-470	380	3	held	hold	VERB
ftr-470	380	4	that	that	SCONJ
ftr-470	380	5	interest	interest	NOUN
ftr-470	380	6	on	on	ADP
ftr-470	380	7	estate	estate	NOUN
ftr-470	380	8	taxes	taxis	NOUN
ftr-470	380	9	paid	pay	VERB
ftr-470	380	10	out	out	ADP
ftr-470	380	11	of	of	ADP
ftr-470	380	12	a	a	DET
ftr-470	380	13	marital	marital	ADJ
ftr-470	380	14	bequest	bequest	NOUN
ftr-470	380	15	did	do	AUX
ftr-470	380	16	not	not	PART
ftr-470	380	17	reduce	reduce	VERB
ftr-470	380	18	the	the	DET
ftr-470	380	19	marital	marital	ADJ
ftr-470	380	20	deduction	deduction	NOUN
ftr-470	380	21	,	,	PUNCT
ftr-470	380	22	on	on	ADP
ftr-470	380	23	the	the	DET
ftr-470	380	24	theory	theory	NOUN
ftr-470	380	25	that	that	SCONJ
ftr-470	380	26	such	such	ADJ
ftr-470	380	27	interest	interest	NOUN
ftr-470	380	28	accrues	accrue	VERB
ftr-470	380	29	after	after	ADP
ftr-470	380	30	death	death	NOUN
ftr-470	380	31	.	.	PUNCT
ftr-470	381	1	i	i	PRON
ftr-470	381	2	d.	d.	PROPN
ftr-470	381	3	at	at	ADP
ftr-470	381	4	729	729	NUM
ftr-470	381	5	.	.	PUNCT
ftr-470	382	1	this	this	DET
ftr-470	382	2	holding	holding	NOUN
ftr-470	382	3	was	be	AUX
ftr-470	382	4	accepted	accept	VERB
ftr-470	382	5	by	by	ADP
ftr-470	382	6	the	the	DET
ftr-470	382	7	service	service	NOUN
ftr-470	382	8	in	in	ADP
ftr-470	382	9	rev	rev	PROPN
ftr-470	382	10	.	.	PROPN
ftr-470	382	11	rul	rul	NOUN
ftr-470	382	12	.	.	PUNCT
ftr-470	383	1	93	93	NUM
ftr-470	383	2	-	-	SYM
ftr-470	383	3	48	48	NUM
ftr-470	383	4	,	,	PUNCT
ftr-470	383	5	1993	1993	NUM
ftr-470	383	6	-	-	SYM
ftr-470	383	7	2	2	NUM
ftr-470	383	8	c.b	c.b	PROPN
ftr-470	383	9	.	.	PROPN
ftr-470	383	10	270	270	NUM
ftr-470	383	11	.	.	PUNCT
ftr-470	384	1	it	it	PRON
ftr-470	384	2	is	be	AUX
ftr-470	384	3	my	my	PRON
ftr-470	384	4	view	view	NOUN
ftr-470	384	5	that	that	SCONJ
ftr-470	384	6	neither	neither	PRON
ftr-470	384	7	administration	administration	NOUN
ftr-470	384	8	expenses	expense	NOUN
ftr-470	384	9	nor	nor	CCONJ
ftr-470	384	10	interest	interest	NOUN
ftr-470	384	11	accrues	accrue	NOUN
ftr-470	384	12	at	at	ADP
ftr-470	384	13	the	the	DET
ftr-470	384	14	decedent	decedent	NOUN
ftr-470	384	15	's	's	PART
ftr-470	384	16	death	death	NOUN
ftr-470	384	17	,	,	PUNCT
ftr-470	384	18	but	but	CCONJ
ftr-470	384	19	that	that	SCONJ
ftr-470	384	20	both	both	PRON
ftr-470	384	21	,	,	PUNCT
ftr-470	384	22	if	if	SCONJ
ftr-470	384	23	paid	pay	VERB
ftr-470	384	24	out	out	ADP
ftr-470	384	25	of	of	ADP
ftr-470	384	26	marital	marital	ADJ
ftr-470	384	27	bequest	bequest	NOUN
ftr-470	384	28	income	income	NOUN
ftr-470	384	29	,	,	PUNCT
ftr-470	384	30	should	should	AUX
ftr-470	384	31	reduce	reduce	VERB
ftr-470	384	32	the	the	DET
ftr-470	384	33	marital	marital	ADJ
ftr-470	384	34	deduction	deduction	NOUN
ftr-470	384	35	.	.	PUNCT
ftr-470	385	1	hence	hence	ADV
ftr-470	385	2	,	,	PUNCT
ftr-470	385	3	i	i	PRON
ftr-470	385	4	disagree	disagree	VERB
ftr-470	385	5	with	with	ADP
ftr-470	385	6	street	street	NOUN
ftr-470	385	7	on	on	ADP
ftr-470	385	8	the	the	DET
ftr-470	385	9	interest	interest	NOUN
ftr-470	385	10	issue	issue	NOUN
ftr-470	385	11	,	,	PUNCT
ftr-470	385	12	as	as	ADV
ftr-470	385	13	well	well	ADV
ftr-470	385	14	as	as	ADP
ftr-470	385	15	with	with	ADP
ftr-470	385	16	estate	estate	NOUN
ftr-470	385	17	of	of	ADP
ftr-470	385	18	richardson	richardson	PROPN
ftr-470	385	19	v.	v.	PROPN
ftr-470	385	20	commissioner	commissioner	PROPN
ftr-470	385	21	,	,	PUNCT
ftr-470	385	22	89	89	NUM
ftr-470	385	23	t.c	t.c	PROPN
ftr-470	385	24	.	.	PROPN
ftr-470	385	25	1193	1193	NUM
ftr-470	385	26	(	(	PUNCT
ftr-470	385	27	1987	1987	NUM
ftr-470	385	28	)	)	PUNCT
ftr-470	385	29	,	,	PUNCT
ftr-470	385	30	and	and	CCONJ
ftr-470	385	31	i	i	PRON
ftr-470	385	32	disagree	disagree	VERB
ftr-470	385	33	with	with	ADP
ftr-470	385	34	prof	prof	PROPN
ftr-470	385	35	.	.	PUNCT
ftr-470	386	1	davenport	davenport	PROPN
ftr-470	386	2	's	's	PART
ftr-470	386	3	contention	contention	NOUN
ftr-470	386	4	that	that	SCONJ
ftr-470	386	5	interest	interest	NOUN
ftr-470	386	6	on	on	ADP
ftr-470	386	7	deferred	defer	VERB
ftr-470	386	8	death	death	NOUN
ftr-470	386	9	taxes	taxis	NOUN
ftr-470	386	10	is	be	AUX
ftr-470	386	11	distinguishable	distinguishable	ADJ
ftr-470	386	12	in	in	ADP
ftr-470	386	13	any	any	DET
ftr-470	386	14	relevant	relevant	ADJ
ftr-470	386	15	sense	sense	NOUN
ftr-470	386	16	from	from	ADP
ftr-470	386	17	executor	executor	NOUN
ftr-470	386	18	's	's	PART
ftr-470	386	19	fees	fee	NOUN
ftr-470	386	20	.	.	PUNCT
ftr-470	387	1	see	see	VERB
ftr-470	387	2	davenport	davenport	PROPN
ftr-470	387	3	,	,	PUNCT
ftr-470	387	4	supra	supra	PROPN
ftr-470	387	5	note	note	PROPN
ftr-470	387	6	24	24	NUM
ftr-470	387	7	,	,	PUNCT
ftr-470	387	8	at	at	ADP
ftr-470	387	9	111	111	NUM
ftr-470	387	10	i.	i.	NOUN
ftr-470	387	11	[	[	X
ftr-470	387	12	vol	vol	NOUN
ftr-470	387	13	3:11	3:11	NUM
ftr-470	387	14	lifting	lift	VERB
ftr-470	387	15	the	the	DET
ftr-470	387	16	shroud	shroud	NOUN
ftr-470	387	17	obscuring	obscure	VERB
ftr-470	387	18	estate	estate	NOUN
ftr-470	387	19	of	of	ADP
ftr-470	387	20	hubert	hubert	PROPN
ftr-470	387	21	confusing	confusing	ADJ
ftr-470	387	22	doctrine	doctrine	NOUN
ftr-470	387	23	surrounding	surround	VERB
ftr-470	387	24	which	which	PRON
ftr-470	387	25	of	of	ADP
ftr-470	387	26	such	such	ADJ
ftr-470	387	27	expenses	expense	NOUN
ftr-470	387	28	are	be	AUX
ftr-470	387	29	nondeductible	nondeductible	ADJ
ftr-470	387	30	because	because	SCONJ
ftr-470	387	31	they	they	PRON
ftr-470	387	32	benefit	benefit	VERB
ftr-470	387	33	individual	individual	ADJ
ftr-470	387	34	legatees	legatee	NOUN
ftr-470	387	35	rather	rather	ADV
ftr-470	387	36	than	than	ADP
ftr-470	387	37	the	the	DET
ftr-470	387	38	estate.59	estate.59	PROPN
ftr-470	387	39	as	as	ADP
ftr-470	387	40	an	an	DET
ftr-470	387	41	aside	aside	NOUN
ftr-470	387	42	,	,	PUNCT
ftr-470	387	43	the	the	DET
ftr-470	387	44	statutory	statutory	ADJ
ftr-470	387	45	alternate	alternate	ADJ
ftr-470	387	46	valuation	valuation	NOUN
ftr-470	387	47	date	date	NOUN
ftr-470	387	48	rule	rule	NOUN
ftr-470	387	49	'	'	PUNCT
ftr-470	387	50	is	be	AUX
ftr-470	387	51	also	also	ADV
ftr-470	387	52	not	not	PART
ftr-470	387	53	justified	justify	VERB
ftr-470	387	54	.	.	PUNCT
ftr-470	388	1	as	as	ADP
ftr-470	388	2	with	with	ADP
ftr-470	388	3	estate	estate	NOUN
ftr-470	388	4	administration	administration	NOUN
ftr-470	388	5	expenses	expense	NOUN
ftr-470	388	6	,	,	PUNCT
ftr-470	388	7	post	post	ADJ
ftr-470	388	8	-	-	ADJ
ftr-470	388	9	death	death	ADJ
ftr-470	388	10	asset	asset	NOUN
ftr-470	388	11	depreciation	depreciation	NOUN
ftr-470	388	12	should	should	AUX
ftr-470	388	13	be	be	AUX
ftr-470	388	14	reckoned	reckon	VERB
ftr-470	388	15	under	under	ADP
ftr-470	388	16	the	the	DET
ftr-470	388	17	income	income	NOUN
ftr-470	388	18	tax	tax	NOUN
ftr-470	388	19	,	,	PUNCT
ftr-470	388	20	not	not	PART
ftr-470	388	21	the	the	DET
ftr-470	388	22	estate	estate	NOUN
ftr-470	388	23	tax	tax	NOUN
ftr-470	388	24	.	.	PUNCT
ftr-470	389	1	of	of	ADP
ftr-470	389	2	course	course	ADV
ftr-470	389	3	,	,	PUNCT
ftr-470	389	4	congress	congress	PROPN
ftr-470	389	5	is	be	AUX
ftr-470	389	6	not	not	PART
ftr-470	389	7	required	require	VERB
ftr-470	389	8	to	to	PART
ftr-470	389	9	operate	operate	VERB
ftr-470	389	10	under	under	ADP
ftr-470	389	11	a	a	DET
ftr-470	389	12	pure	pure	ADJ
ftr-470	389	13	model	model	NOUN
ftr-470	389	14	.	.	PUNCT
ftr-470	390	1	repeal	repeal	NOUN
ftr-470	390	2	of	of	ADP
ftr-470	390	3	so	so	ADV
ftr-470	390	4	much	much	ADJ
ftr-470	390	5	of	of	ADP
ftr-470	390	6	section	section	NOUN
ftr-470	390	7	2053	2053	NUM
ftr-470	390	8	as	as	ADP
ftr-470	390	9	pertains	pertain	NOUN
ftr-470	390	10	to	to	ADP
ftr-470	390	11	administration	administration	NOUN
ftr-470	390	12	expenses	expense	NOUN
ftr-470	390	13	and	and	CCONJ
ftr-470	390	14	the	the	DET
ftr-470	390	15	alternate	alternate	ADJ
ftr-470	390	16	valuation	valuation	NOUN
ftr-470	390	17	date	date	NOUN
ftr-470	390	18	election	election	NOUN
ftr-470	390	19	would	would	AUX
ftr-470	390	20	not	not	PART
ftr-470	390	21	be	be	AUX
ftr-470	390	22	high	high	ADJ
ftr-470	390	23	on	on	ADP
ftr-470	390	24	anyone	anyone	PRON
ftr-470	390	25	's	's	PART
ftr-470	390	26	tax	tax	NOUN
ftr-470	390	27	reform	reform	NOUN
ftr-470	390	28	priority	priority	NOUN
ftr-470	390	29	list	list	NOUN
ftr-470	390	30	.	.	PUNCT
ftr-470	391	1	d.	d.	PROPN
ftr-470	391	2	should	should	AUX
ftr-470	391	3	anticipated	anticipated	VERB
ftr-470	391	4	administration	administration	NOUN
ftr-470	391	5	erpenses	erpense	NOUN
ftr-470	391	6	reduce	reduce	VERB
ftr-470	391	7	the	the	DET
ftr-470	391	8	value	value	NOUN
ftr-470	391	9	of	of	ADP
ftr-470	391	10	the	the	DET
ftr-470	391	11	gross	gross	ADJ
ftr-470	391	12	estate	estate	NOUN
ftr-470	391	13	?	?	PUNCT
ftr-470	392	1	it	it	PRON
ftr-470	392	2	is	be	AUX
ftr-470	392	3	an	an	DET
ftr-470	392	4	accepted	accepted	ADJ
ftr-470	392	5	principle	principle	NOUN
ftr-470	392	6	of	of	ADP
ftr-470	392	7	valuation	valuation	NOUN
ftr-470	392	8	that	that	SCONJ
ftr-470	392	9	a	a	DET
ftr-470	392	10	reduction	reduction	NOUN
ftr-470	392	11	in	in	ADP
ftr-470	392	12	the	the	DET
ftr-470	392	13	value	value	NOUN
ftr-470	392	14	of	of	ADP
ftr-470	392	15	property	property	NOUN
ftr-470	392	16	by	by	ADP
ftr-470	392	17	reason	reason	NOUN
ftr-470	392	18	of	of	ADP
ftr-470	392	19	death	death	NOUN
ftr-470	392	20	is	be	AUX
ftr-470	392	21	to	to	PART
ftr-470	392	22	be	be	AUX
ftr-470	392	23	taken	take	VERB
ftr-470	392	24	into	into	ADP
ftr-470	392	25	account	account	NOUN
ftr-470	392	26	,	,	PUNCT
ftr-470	392	27	at	at	ADP
ftr-470	392	28	least	least	ADJ
ftr-470	392	29	if	if	SCONJ
ftr-470	392	30	the	the	DET
ftr-470	392	31	reduction	reduction	NOUN
ftr-470	392	32	in	in	ADP
ftr-470	392	33	value	value	NOUN
ftr-470	392	34	(	(	PUNCT
ftr-470	392	35	a	a	PRON
ftr-470	392	36	)	)	PUNCT
ftr-470	392	37	pertains	pertain	NOUN
ftr-470	392	38	to	to	ADP
ftr-470	392	39	the	the	DET
ftr-470	392	40	asset	asset	NOUN
ftr-470	392	41	itself	itself	PRON
ftr-470	392	42	,	,	PUNCT
ftr-470	392	43	(	(	PUNCT
ftr-470	392	44	b	b	X
ftr-470	392	45	)	)	PUNCT
ftr-470	392	46	is	be	AUX
ftr-470	392	47	bona	bona	ADJ
ftr-470	392	48	fide	fide	ADJ
ftr-470	392	49	,	,	PUNCT
ftr-470	392	50	and	and	CCONJ
ftr-470	392	51	(	(	PUNCT
ftr-470	392	52	3	3	X
ftr-470	392	53	)	)	PUNCT
ftr-470	392	54	is	be	AUX
ftr-470	392	55	not	not	PART
ftr-470	392	56	a	a	DET
ftr-470	392	57	device	device	NOUN
ftr-470	392	58	to	to	PART
ftr-470	392	59	achieve	achieve	VERB
ftr-470	392	60	a	a	DET
ftr-470	392	61	tax	tax	NOUN
ftr-470	392	62	-	-	PUNCT
ftr-470	392	63	free	free	ADJ
ftr-470	392	64	gratuitous	gratuitous	ADJ
ftr-470	392	65	transfer.6	transfer.6	NOUN
ftr-470	392	66	the	the	DET
ftr-470	392	67	theory	theory	NOUN
ftr-470	392	68	behind	behind	ADP
ftr-470	392	69	the	the	DET
ftr-470	392	70	principle	principle	NOUN
ftr-470	392	71	is	be	AUX
ftr-470	392	72	that	that	SCONJ
ftr-470	392	73	estate	estate	NOUN
ftr-470	392	74	tax	tax	NOUN
ftr-470	392	75	valuation	valuation	NOUN
ftr-470	392	76	looks	look	VERB
ftr-470	392	77	to	to	ADP
ftr-470	392	78	the	the	DET
ftr-470	392	79	future	future	NOUN
ftr-470	392	80	.	.	PUNCT
ftr-470	393	1	62	62	NUM
ftr-470	393	2	valuation	valuation	NOUN
ftr-470	393	3	in	in	ADP
ftr-470	393	4	general	general	ADJ
ftr-470	393	5	is	be	AUX
ftr-470	393	6	based	base	VERB
ftr-470	393	7	on	on	ADP
ftr-470	393	8	reducing	reduce	VERB
ftr-470	393	9	future	future	ADJ
ftr-470	393	10	returns	return	NOUN
ftr-470	393	11	to	to	ADP
ftr-470	393	12	present	present	ADJ
ftr-470	393	13	value	value	NOUN
ftr-470	393	14	.	.	PUNCT
ftr-470	394	1	it	it	PRON
ftr-470	394	2	might	might	AUX
ftr-470	394	3	be	be	AUX
ftr-470	394	4	argued	argue	VERB
ftr-470	394	5	that	that	SCONJ
ftr-470	394	6	estate	estate	NOUN
ftr-470	394	7	administration	administration	NOUN
ftr-470	394	8	expenses	expense	NOUN
ftr-470	394	9	produce	produce	VERB
ftr-470	394	10	a	a	DET
ftr-470	394	11	real	real	ADJ
ftr-470	394	12	decline	decline	NOUN
ftr-470	394	13	in	in	ADP
ftr-470	394	14	value	value	NOUN
ftr-470	394	15	of	of	ADP
ftr-470	394	16	the	the	DET
ftr-470	394	17	gross	gross	ADJ
ftr-470	394	18	estate	estate	NOUN
ftr-470	394	19	on	on	ADP
ftr-470	394	20	account	account	NOUN
ftr-470	394	21	of	of	ADP
ftr-470	394	22	death	death	NOUN
ftr-470	394	23	.	.	PUNCT
ftr-470	395	1	however	however	ADV
ftr-470	395	2	,	,	PUNCT
ftr-470	395	3	current	current	ADJ
ftr-470	395	4	valuation	valuation	NOUN
ftr-470	395	5	doctrine	doctrine	NOUN
ftr-470	395	6	would	would	AUX
ftr-470	395	7	not	not	PART
ftr-470	395	8	allow	allow	VERB
ftr-470	395	9	estate	estate	NOUN
ftr-470	395	10	administration	administration	NOUN
ftr-470	395	11	expenses	expense	NOUN
ftr-470	395	12	to	to	PART
ftr-470	395	13	be	be	AUX
ftr-470	395	14	taken	take	VERB
ftr-470	395	15	into	into	ADP
ftr-470	395	16	account	account	NOUN
ftr-470	395	17	for	for	ADP
ftr-470	395	18	gross	gross	ADJ
ftr-470	395	19	estate	estate	NOUN
ftr-470	395	20	valuation	valuation	NOUN
ftr-470	395	21	purposes	purpose	NOUN
ftr-470	395	22	.	.	PUNCT
ftr-470	396	1	first	first	ADV
ftr-470	396	2	,	,	PUNCT
ftr-470	396	3	valuation	valuation	NOUN
ftr-470	396	4	pertains	pertain	NOUN
ftr-470	396	5	to	to	ADP
ftr-470	396	6	particular	particular	ADJ
ftr-470	396	7	assets	asset	NOUN
ftr-470	396	8	,	,	PUNCT
ftr-470	396	9	not	not	PART
ftr-470	396	10	the	the	DET
ftr-470	396	11	gross	gross	ADJ
ftr-470	396	12	estate	estate	NOUN
ftr-470	396	13	as	as	ADP
ftr-470	396	14	an	an	DET
ftr-470	396	15	entity	entity	NOUN
ftr-470	396	16	.	.	PUNCT
ftr-470	397	1	although	although	SCONJ
ftr-470	397	2	some	some	DET
ftr-470	397	3	administration	administration	NOUN
ftr-470	397	4	expenses	expense	NOUN
ftr-470	397	5	might	might	AUX
ftr-470	397	6	pertain	pertain	VERB
ftr-470	397	7	to	to	ADP
ftr-470	397	8	particular	particular	ADJ
ftr-470	397	9	assets	asset	NOUN
ftr-470	397	10	,	,	PUNCT
ftr-470	397	11	most	most	ADJ
ftr-470	397	12	of	of	ADP
ftr-470	397	13	them	they	PRON
ftr-470	397	14	(	(	PUNCT
ftr-470	397	15	taking	take	VERB
ftr-470	397	16	inventory	inventory	NOUN
ftr-470	397	17	,	,	PUNCT
ftr-470	397	18	paying	pay	VERB
ftr-470	397	19	creditors	creditor	NOUN
ftr-470	397	20	,	,	PUNCT
ftr-470	397	21	preparing	prepare	VERB
ftr-470	397	22	tax	tax	NOUN
ftr-470	397	23	returns	return	NOUN
ftr-470	397	24	,	,	PUNCT
ftr-470	397	25	59	59	NUM
ftr-470	397	26	.	.	PUNCT
ftr-470	398	1	see	see	VERB
ftr-470	398	2	regs	reg	NOUN
ftr-470	398	3	.	.	PUNCT
ftr-470	399	1	§	§	PROPN
ftr-470	399	2	20.2053	20.2053	NUM
ftr-470	399	3	-	-	SYM
ftr-470	399	4	3(d)(2	3(d)(2	NUM
ftr-470	399	5	)	)	PUNCT
ftr-470	399	6	;	;	PUNCT
ftr-470	399	7	estate	estate	NOUN
ftr-470	399	8	of	of	ADP
ftr-470	399	9	smith	smith	PROPN
ftr-470	399	10	v.	v.	PROPN
ftr-470	399	11	commissioner	commissioner	PROPN
ftr-470	399	12	.	.	PUNCT
ftr-470	400	1	510	510	NUM
ftr-470	400	2	f.2d	f.2d	SYM
ftr-470	400	3	479	479	NUM
ftr-470	400	4	(	(	PUNCT
ftr-470	400	5	2d	2d	NUM
ftr-470	400	6	cir	cir	NOUN
ftr-470	400	7	.	.	PUNCT
ftr-470	400	8	1975	1975	NUM
ftr-470	400	9	)	)	PUNCT
ftr-470	400	10	;	;	PUNCT
ftr-470	400	11	estate	estate	NOUN
ftr-470	400	12	of	of	ADP
ftr-470	400	13	park	park	NOUN
ftr-470	400	14	v.	v.	PROPN
ftr-470	400	15	commissioner	commissioner	PROPN
ftr-470	400	16	,	,	PUNCT
ftr-470	400	17	475	475	NUM
ftr-470	400	18	f.2d	f.2d	X
ftr-470	400	19	673	673	NUM
ftr-470	400	20	(	(	PUNCT
ftr-470	400	21	6th	6th	ADJ
ftr-470	400	22	cir	cir	NOUN
ftr-470	400	23	.	.	PROPN
ftr-470	400	24	1973	1973	NUM
ftr-470	400	25	)	)	PUNCT
ftr-470	400	26	;	;	PUNCT
ftr-470	400	27	estate	estate	NOUN
ftr-470	400	28	of	of	ADP
ftr-470	400	29	jenner	jenner	PROPN
ftr-470	400	30	v.	v.	PROPN
ftr-470	400	31	commissioner	commissioner	PROPN
ftr-470	400	32	,	,	PUNCT
ftr-470	400	33	577	577	NUM
ftr-470	400	34	f.2d	f.2d	NUM
ftr-470	400	35	1100	1100	NUM
ftr-470	400	36	(	(	PUNCT
ftr-470	400	37	7th	7th	ADJ
ftr-470	400	38	cir	cir	NOUN
ftr-470	400	39	.	.	PROPN
ftr-470	400	40	1978	1978	NUM
ftr-470	400	41	)	)	PUNCT
ftr-470	400	42	.	.	PUNCT
ftr-470	401	1	60	60	NUM
ftr-470	401	2	.	.	PUNCT
ftr-470	401	3	irc	irc	PROPN
ftr-470	401	4	§	§	PROPN
ftr-470	401	5	2032	2032	NUM
ftr-470	401	6	.	.	PUNCT
ftr-470	402	1	61	61	NUM
ftr-470	402	2	.	.	PUNCT
ftr-470	403	1	irc	irc	PROPN
ftr-470	403	2	§	§	PROPN
ftr-470	403	3	§	§	PROPN
ftr-470	403	4	2703	2703	NUM
ftr-470	403	5	and	and	CCONJ
ftr-470	403	6	2704	2704	NUM
ftr-470	403	7	make	make	VERB
ftr-470	403	8	sense	sense	NOUN
ftr-470	403	9	only	only	ADV
ftr-470	403	10	because	because	SCONJ
ftr-470	403	11	of	of	ADP
ftr-470	403	12	the	the	DET
ftr-470	403	13	background	background	NOUN
ftr-470	403	14	rule	rule	NOUN
ftr-470	403	15	that	that	PRON
ftr-470	403	16	value	value	NOUN
ftr-470	403	17	is	be	AUX
ftr-470	403	18	generally	generally	ADV
ftr-470	403	19	affected	affect	VERB
ftr-470	403	20	by	by	ADP
ftr-470	403	21	restrictions	restriction	NOUN
ftr-470	403	22	,	,	PUNCT
ftr-470	403	23	etc	etc	X
ftr-470	403	24	.	.	X
ftr-470	403	25	,	,	PUNCT
ftr-470	403	26	that	that	PRON
ftr-470	403	27	arise	arise	VERB
ftr-470	403	28	by	by	ADP
ftr-470	403	29	reason	reason	NOUN
ftr-470	403	30	of	of	ADP
ftr-470	403	31	death	death	NOUN
ftr-470	403	32	.	.	PUNCT
ftr-470	404	1	62	62	NUM
ftr-470	404	2	.	.	PUNCT
ftr-470	405	1	see	see	VERB
ftr-470	405	2	united	united	PROPN
ftr-470	405	3	states	states	PROPN
ftr-470	405	4	v.	v.	ADP
ftr-470	405	5	land	land	NOUN
ftr-470	405	6	,	,	PUNCT
ftr-470	405	7	303	303	NUM
ftr-470	405	8	f.2d	f.2d	SYM
ftr-470	405	9	170	170	NUM
ftr-470	405	10	(	(	PUNCT
ftr-470	405	11	5th	5th	ADJ
ftr-470	405	12	cir	cir	NOUN
ftr-470	405	13	.	.	PROPN
ftr-470	405	14	1962	1962	NUM
ftr-470	405	15	)	)	PUNCT
ftr-470	405	16	;	;	PUNCT
ftr-470	405	17	goodman	goodman	PROPN
ftr-470	405	18	v.	v.	PROPN
ftr-470	405	19	granger	granger	PROPN
ftr-470	405	20	.	.	PUNCT
ftr-470	406	1	243	243	NUM
ftr-470	406	2	f.2d	f.2d	NOUN
ftr-470	406	3	264	264	NUM
ftr-470	406	4	,	,	PUNCT
ftr-470	406	5	269	269	NUM
ftr-470	406	6	(	(	PUNCT
ftr-470	406	7	3d	3d	NUM
ftr-470	406	8	cir	cir	NOUN
ftr-470	406	9	.	.	PUNCT
ftr-470	406	10	1957	1957	NUM
ftr-470	406	11	)	)	PUNCT
ftr-470	406	12	(	(	PUNCT
ftr-470	406	13	restriction	restriction	NOUN
ftr-470	406	14	lapsing	lapse	VERB
ftr-470	406	15	at	at	ADP
ftr-470	406	16	death	death	NOUN
ftr-470	406	17	is	be	AUX
ftr-470	406	18	ignored	ignore	VERB
ftr-470	406	19	;	;	PUNCT
ftr-470	406	20	value	value	NOUN
ftr-470	406	21	is	be	AUX
ftr-470	406	22	that	that	SCONJ
ftr-470	406	23	which	which	PRON
ftr-470	406	24	survives	survive	VERB
ftr-470	406	25	death	death	NOUN
ftr-470	406	26	)	)	PUNCT
ftr-470	406	27	.	.	PUNCT
ftr-470	407	1	this	this	DET
ftr-470	407	2	principle	principle	NOUN
ftr-470	407	3	is	be	AUX
ftr-470	407	4	usually	usually	ADV
ftr-470	407	5	cited	cite	VERB
ftr-470	407	6	in	in	ADP
ftr-470	407	7	connection	connection	NOUN
ftr-470	407	8	with	with	ADP
ftr-470	407	9	the	the	DET
ftr-470	407	10	valuation	valuation	NOUN
ftr-470	407	11	of	of	ADP
ftr-470	407	12	assets	asset	NOUN
ftr-470	407	13	for	for	ADP
ftr-470	407	14	estate	estate	NOUN
ftr-470	407	15	inclusion	inclusion	NOUN
ftr-470	407	16	purposes	purpose	NOUN
ftr-470	407	17	.	.	PUNCT
ftr-470	408	1	the	the	DET
ftr-470	408	2	plurality	plurality	NOUN
ftr-470	408	3	opinion	opinion	NOUN
ftr-470	408	4	in	in	ADP
ftr-470	408	5	hubert	hubert	PROPN
ftr-470	408	6	,	,	PUNCT
ftr-470	408	7	117	117	NUM
ftr-470	408	8	s.ct	s.ct	NOUN
ftr-470	408	9	.	.	PUNCT
ftr-470	409	1	at	at	ADP
ftr-470	409	2	1129	1129	NUM
ftr-470	409	3	-	-	SYM
ftr-470	409	4	30	30	NUM
ftr-470	409	5	,	,	PUNCT
ftr-470	409	6	cites	cite	VERB
ftr-470	409	7	ithaca	ithaca	PROPN
ftr-470	409	8	trust	trust	PROPN
ftr-470	409	9	co.	co.	PROPN
ftr-470	409	10	v.	v.	PROPN
ftr-470	409	11	united	united	PROPN
ftr-470	409	12	states	states	PROPN
ftr-470	409	13	,	,	PUNCT
ftr-470	409	14	279	279	NUM
ftr-470	409	15	u.s	u.s	PROPN
ftr-470	409	16	.	.	PROPN
ftr-470	409	17	151	151	NUM
ftr-470	409	18	(	(	PUNCT
ftr-470	409	19	1929	1929	NUM
ftr-470	409	20	)	)	PUNCT
ftr-470	409	21	,	,	PUNCT
ftr-470	409	22	for	for	ADP
ftr-470	409	23	this	this	DET
ftr-470	409	24	proposition	proposition	NOUN
ftr-470	409	25	as	as	SCONJ
ftr-470	409	26	it	it	PRON
ftr-470	409	27	pertains	pertain	VERB
ftr-470	409	28	to	to	PART
ftr-470	409	29	deductible	deductible	VERB
ftr-470	409	30	interests	interest	NOUN
ftr-470	409	31	(	(	PUNCT
ftr-470	409	32	as	as	SCONJ
ftr-470	409	33	opposed	oppose	VERB
ftr-470	409	34	to	to	ADP
ftr-470	409	35	assets	asset	NOUN
ftr-470	409	36	)	)	PUNCT
ftr-470	409	37	.	.	PUNCT
ftr-470	410	1	ithaca	ithaca	PROPN
ftr-470	410	2	trust	trust	PROPN
ftr-470	410	3	held	hold	VERB
ftr-470	410	4	that	that	SCONJ
ftr-470	410	5	actuarial	actuarial	ADJ
ftr-470	410	6	tables	table	NOUN
ftr-470	410	7	were	be	AUX
ftr-470	410	8	to	to	PART
ftr-470	410	9	be	be	AUX
ftr-470	410	10	used	use	VERB
ftr-470	410	11	in	in	ADP
ftr-470	410	12	valuing	value	VERB
ftr-470	410	13	a	a	DET
ftr-470	410	14	charitable	charitable	ADJ
ftr-470	410	15	remainder	remainder	NOUN
ftr-470	410	16	interest	interest	NOUN
ftr-470	410	17	for	for	ADP
ftr-470	410	18	purposes	purpose	NOUN
ftr-470	410	19	of	of	ADP
ftr-470	410	20	the	the	DET
ftr-470	410	21	then	then	ADV
ftr-470	410	22	charitable	charitable	ADJ
ftr-470	410	23	deduction	deduction	NOUN
ftr-470	410	24	,	,	PUNCT
ftr-470	410	25	despite	despite	SCONJ
ftr-470	410	26	knowledge	knowledge	NOUN
ftr-470	410	27	of	of	ADP
ftr-470	410	28	the	the	DET
ftr-470	410	29	noncharitable	noncharitable	PROPN
ftr-470	410	30	lead	lead	PROPN
ftr-470	410	31	beneficiary	beneficiary	NOUN
ftr-470	410	32	's	's	PART
ftr-470	410	33	actual	actual	ADJ
ftr-470	410	34	(	(	PUNCT
ftr-470	410	35	short	short	ADJ
ftr-470	410	36	)	)	PUNCT
ftr-470	410	37	life	life	NOUN
ftr-470	410	38	span	span	NOUN
ftr-470	410	39	.	.	PUNCT
ftr-470	411	1	279	279	NUM
ftr-470	411	2	u.s	u.s	PROPN
ftr-470	411	3	.	.	PROPN
ftr-470	411	4	at	at	ADP
ftr-470	411	5	292	292	NUM
ftr-470	411	6	.	.	PUNCT
ftr-470	412	1	a	a	DET
ftr-470	412	2	commitment	commitment	NOUN
ftr-470	412	3	to	to	PART
ftr-470	412	4	use	use	VERB
ftr-470	412	5	actuarial	actuarial	ADJ
ftr-470	412	6	tables	table	NOUN
ftr-470	412	7	,	,	PUNCT
ftr-470	412	8	which	which	PRON
ftr-470	412	9	is	be	AUX
ftr-470	412	10	codified	codify	VERB
ftr-470	412	11	in	in	ADP
ftr-470	412	12	irc	irc	PROPN
ftr-470	412	13	§	§	PROPN
ftr-470	412	14	7520	7520	NUM
ftr-470	412	15	,	,	PUNCT
ftr-470	412	16	is	be	AUX
ftr-470	412	17	not	not	PART
ftr-470	412	18	controlling	control	VERB
ftr-470	412	19	with	with	ADP
ftr-470	412	20	respect	respect	NOUN
ftr-470	412	21	to	to	ADP
ftr-470	412	22	matters	matter	NOUN
ftr-470	412	23	of	of	ADP
ftr-470	412	24	discretion	discretion	NOUN
ftr-470	412	25	,	,	PUNCT
ftr-470	412	26	such	such	ADJ
ftr-470	412	27	as	as	ADP
ftr-470	412	28	whether	whether	SCONJ
ftr-470	412	29	to	to	PART
ftr-470	412	30	charge	charge	VERB
ftr-470	412	31	estate	estate	NOUN
ftr-470	412	32	administration	administration	NOUN
ftr-470	412	33	expenses	expense	NOUN
ftr-470	412	34	against	against	ADP
ftr-470	412	35	income	income	NOUN
ftr-470	412	36	or	or	CCONJ
ftr-470	412	37	principal	principal	NOUN
ftr-470	412	38	.	.	PUNCT
ftr-470	413	1	the	the	DET
ftr-470	413	2	possible	possible	ADJ
ftr-470	413	3	exercise	exercise	NOUN
ftr-470	413	4	of	of	ADP
ftr-470	413	5	discretion	discretion	NOUN
ftr-470	413	6	is	be	AUX
ftr-470	413	7	incapable	incapable	ADJ
ftr-470	413	8	of	of	ADP
ftr-470	413	9	actuarial	actuarial	ADJ
ftr-470	413	10	valuation	valuation	NOUN
ftr-470	413	11	.	.	PUNCT
ftr-470	414	1	see	see	VERB
ftr-470	414	2	supra	supra	PROPN
ftr-470	414	3	note	note	PROPN
ftr-470	414	4	29	29	NUM
ftr-470	414	5	.	.	NUM
ftr-470	414	6	19981	19981	NUM
ftr-470	415	1	florida	florida	PROPN
ftr-470	415	2	tax	tax	NOUN
ftr-470	415	3	review	review	NOUN
ftr-470	415	4	and	and	CCONJ
ftr-470	415	5	defending	defend	VERB
ftr-470	415	6	will	will	AUX
ftr-470	415	7	contests	contest	NOUN
ftr-470	415	8	)	)	PUNCT
ftr-470	415	9	relate	relate	VERB
ftr-470	415	10	to	to	ADP
ftr-470	415	11	the	the	DET
ftr-470	415	12	estate	estate	NOUN
ftr-470	415	13	as	as	ADP
ftr-470	415	14	a	a	DET
ftr-470	415	15	whole	whole	NOUN
ftr-470	415	16	.	.	PUNCT
ftr-470	416	1	administration	administration	NOUN
ftr-470	416	2	expenses	expense	NOUN
ftr-470	416	3	are	be	AUX
ftr-470	416	4	not	not	PART
ftr-470	416	5	the	the	DET
ftr-470	416	6	equivalent	equivalent	NOUN
ftr-470	416	7	of	of	ADP
ftr-470	416	8	liens	lien	NOUN
ftr-470	416	9	or	or	CCONJ
ftr-470	416	10	restrictions	restriction	NOUN
ftr-470	416	11	on	on	ADP
ftr-470	416	12	particular	particular	ADJ
ftr-470	416	13	assets	asset	NOUN
ftr-470	416	14	.	.	PUNCT
ftr-470	417	1	second	second	ADJ
ftr-470	417	2	,	,	PUNCT
ftr-470	417	3	the	the	DET
ftr-470	417	4	core	core	NOUN
ftr-470	417	5	valuation	valuation	NOUN
ftr-470	417	6	rule	rule	NOUN
ftr-470	417	7	,	,	PUNCT
ftr-470	417	8	which	which	PRON
ftr-470	417	9	is	be	AUX
ftr-470	417	10	the	the	DET
ftr-470	417	11	hypothetical	hypothetical	ADJ
ftr-470	417	12	willingbuyer	willingbuyer	NOUN
ftr-470	417	13	willing	willing	ADJ
ftr-470	417	14	-	-	PUNCT
ftr-470	417	15	seller	seller	NOUN
ftr-470	417	16	test	test	NOUN
ftr-470	417	17	,	,	PUNCT
ftr-470	417	18	looks	look	VERB
ftr-470	417	19	to	to	ADP
ftr-470	417	20	the	the	DET
ftr-470	417	21	value	value	NOUN
ftr-470	417	22	of	of	ADP
ftr-470	417	23	the	the	DET
ftr-470	417	24	asset	asset	NOUN
ftr-470	417	25	,	,	PUNCT
ftr-470	417	26	not	not	PART
ftr-470	417	27	the	the	DET
ftr-470	417	28	net	net	ADJ
ftr-470	417	29	amount	amount	NOUN
ftr-470	417	30	to	to	PART
ftr-470	417	31	be	be	AUX
ftr-470	417	32	received	receive	VERB
ftr-470	417	33	by	by	ADP
ftr-470	417	34	the	the	DET
ftr-470	417	35	estate	estate	NOUN
ftr-470	417	36	or	or	CCONJ
ftr-470	417	37	legatees	legatee	NOUN
ftr-470	417	38	.	.	PUNCT
ftr-470	418	1	thus	thus	ADV
ftr-470	418	2	,	,	PUNCT
ftr-470	418	3	future	future	ADJ
ftr-470	418	4	sales	sale	NOUN
ftr-470	418	5	commissions	commission	NOUN
ftr-470	418	6	that	that	PRON
ftr-470	418	7	would	would	AUX
ftr-470	418	8	be	be	AUX
ftr-470	418	9	owed	owe	VERB
ftr-470	418	10	under	under	ADP
ftr-470	418	11	an	an	DET
ftr-470	418	12	agency	agency	NOUN
ftr-470	418	13	contract	contract	NOUN
ftr-470	418	14	,	,	PUNCT
ftr-470	418	15	even	even	ADV
ftr-470	418	16	if	if	SCONJ
ftr-470	418	17	entered	enter	VERB
ftr-470	418	18	into	into	ADP
ftr-470	418	19	before	before	ADP
ftr-470	418	20	death	death	NOUN
ftr-470	418	21	,	,	PUNCT
ftr-470	418	22	are	be	AUX
ftr-470	418	23	ignored	ignore	VERB
ftr-470	418	24	for	for	ADP
ftr-470	418	25	valuation	valuation	NOUN
ftr-470	418	26	purposes.63	purposes.63	PROPN
ftr-470	418	27	such	such	ADJ
ftr-470	418	28	items	item	NOUN
ftr-470	418	29	represent	represent	VERB
ftr-470	418	30	post	post	ADJ
ftr-470	418	31	-	-	ADJ
ftr-470	418	32	death	death	ADJ
ftr-470	418	33	economic	economic	ADJ
ftr-470	418	34	loss	loss	NOUN
ftr-470	418	35	apart	apart	ADV
ftr-470	418	36	from	from	ADP
ftr-470	418	37	any	any	DET
ftr-470	418	38	valuation	valuation	NOUN
ftr-470	418	39	discount	discount	NOUN
ftr-470	418	40	.	.	PUNCT
ftr-470	419	1	administration	administration	NOUN
ftr-470	419	2	expenses	expense	NOUN
ftr-470	419	3	are	be	AUX
ftr-470	419	4	indistinguishable	indistinguishable	ADJ
ftr-470	419	5	in	in	ADP
ftr-470	419	6	this	this	DET
ftr-470	419	7	respect	respect	NOUN
ftr-470	419	8	from	from	ADP
ftr-470	419	9	sales	sale	NOUN
ftr-470	419	10	commissions	commission	NOUN
ftr-470	419	11	.	.	PUNCT
ftr-470	420	1	third	third	ADJ
ftr-470	420	2	,	,	PUNCT
ftr-470	420	3	the	the	DET
ftr-470	420	4	willing	willing	ADJ
ftr-470	420	5	-	-	PUNCT
ftr-470	420	6	buyer	buyer	NOUN
ftr-470	420	7	willing	willing	ADJ
ftr-470	420	8	-	-	PUNCT
ftr-470	420	9	seller	seller	NOUN
ftr-470	420	10	test	test	NOUN
ftr-470	420	11	disregards	disregard	VERB
ftr-470	420	12	the	the	DET
ftr-470	420	13	identity	identity	NOUN
ftr-470	420	14	,	,	PUNCT
ftr-470	420	15	characteristics	characteristic	NOUN
ftr-470	420	16	,	,	PUNCT
ftr-470	420	17	or	or	CCONJ
ftr-470	420	18	predictable	predictable	ADJ
ftr-470	420	19	actions	action	NOUN
ftr-470	420	20	of	of	ADP
ftr-470	420	21	the	the	DET
ftr-470	420	22	legatees	legatee	NOUN
ftr-470	420	23	,	,	PUNCT
ftr-470	420	24	the	the	DET
ftr-470	420	25	mechanics	mechanic	NOUN
ftr-470	420	26	of	of	ADP
ftr-470	420	27	estate	estate	NOUN
ftr-470	420	28	transfers	transfer	NOUN
ftr-470	420	29	,	,	PUNCT
ftr-470	420	30	or	or	CCONJ
ftr-470	420	31	even	even	ADV
ftr-470	420	32	the	the	DET
ftr-470	420	33	fact	fact	NOUN
ftr-470	420	34	that	that	SCONJ
ftr-470	420	35	an	an	DET
ftr-470	420	36	estate	estate	NOUN
ftr-470	420	37	transfer	transfer	NOUN
ftr-470	420	38	is	be	AUX
ftr-470	420	39	involved.64	involved.64	PROPN
ftr-470	420	40	thus	thus	ADV
ftr-470	420	41	,	,	PUNCT
ftr-470	420	42	the	the	DET
ftr-470	420	43	value	value	NOUN
ftr-470	420	44	of	of	ADP
ftr-470	420	45	property	property	NOUN
ftr-470	420	46	subject	subject	NOUN
ftr-470	420	47	to	to	ADP
ftr-470	420	48	a	a	DET
ftr-470	420	49	specific	specific	ADJ
ftr-470	420	50	legacy	legacy	NOUN
ftr-470	420	51	would	would	AUX
ftr-470	420	52	not	not	PART
ftr-470	420	53	be	be	AUX
ftr-470	420	54	reduced	reduce	VERB
ftr-470	420	55	because	because	SCONJ
ftr-470	420	56	the	the	DET
ftr-470	420	57	legatee	legatee	NOUN
ftr-470	420	58	is	be	AUX
ftr-470	420	59	committed	commit	VERB
ftr-470	420	60	to	to	ADP
ftr-470	420	61	a	a	DET
ftr-470	420	62	certain	certain	ADJ
ftr-470	420	63	use	use	NOUN
ftr-470	420	64	of	of	ADP
ftr-470	420	65	the	the	DET
ftr-470	420	66	property.65	property.65	NOUN
ftr-470	420	67	in	in	ADP
ftr-470	420	68	contrast	contrast	NOUN
ftr-470	420	69	,	,	PUNCT
ftr-470	420	70	facts	fact	NOUN
ftr-470	420	71	that	that	PRON
ftr-470	420	72	are	be	AUX
ftr-470	420	73	specific	specific	ADJ
ftr-470	420	74	to	to	ADP
ftr-470	420	75	certain	certain	ADJ
ftr-470	420	76	assets	asset	NOUN
ftr-470	420	77	or	or	CCONJ
ftr-470	420	78	types	type	NOUN
ftr-470	420	79	of	of	ADP
ftr-470	420	80	assets	asset	NOUN
ftr-470	420	81	are	be	AUX
ftr-470	420	82	properly	properly	ADV
ftr-470	420	83	taken	take	VERB
ftr-470	420	84	into	into	ADP
ftr-470	420	85	account	account	NOUN
ftr-470	420	86	.	.	PUNCT
ftr-470	421	1	6	6	NUM
ftr-470	421	2	thus	thus	ADV
ftr-470	421	3	,	,	PUNCT
ftr-470	421	4	a	a	DET
ftr-470	421	5	rental	rental	ADJ
ftr-470	421	6	property	property	NOUN
ftr-470	421	7	that	that	PRON
ftr-470	421	8	is	be	AUX
ftr-470	421	9	located	locate	VERB
ftr-470	421	10	in	in	ADP
ftr-470	421	11	a	a	DET
ftr-470	421	12	high	high	ADJ
ftr-470	421	13	-	-	PUNCT
ftr-470	421	14	property	property	NOUN
ftr-470	421	15	tax	tax	NOUN
ftr-470	421	16	area	area	NOUN
ftr-470	421	17	63	63	NUM
ftr-470	421	18	.	.	PUNCT
ftr-470	422	1	see	see	VERB
ftr-470	422	2	estate	estate	NOUN
ftr-470	422	3	of	of	ADP
ftr-470	422	4	smith	smith	PROPN
ftr-470	422	5	v.	v.	ADP
ftr-470	422	6	commissionerr	commissionerr	PROPN
ftr-470	422	7	,	,	PUNCT
ftr-470	422	8	57	57	NUM
ftr-470	422	9	t.c	t.c	NOUN
ftr-470	422	10	.	.	PROPN
ftr-470	422	11	650	650	NUM
ftr-470	422	12	,	,	PUNCT
ftr-470	422	13	659	659	NUM
ftr-470	422	14	(	(	PUNCT
ftr-470	422	15	1972	1972	NUM
ftr-470	422	16	)	)	PUNCT
ftr-470	422	17	,	,	PUNCT
ftr-470	422	18	acq	acq	PROPN
ftr-470	422	19	.	.	PROPN
ftr-470	422	20	,	,	PUNCT
ftr-470	422	21	1974	1974	NUM
ftr-470	422	22	-	-	SYM
ftr-470	422	23	2	2	NUM
ftr-470	422	24	c.b	c.b	PROPN
ftr-470	422	25	.	.	PROPN
ftr-470	422	26	4	4	NUM
ftr-470	422	27	,	,	PUNCT
ftr-470	422	28	affd	affd	VERB
ftr-470	422	29	on	on	ADP
ftr-470	422	30	other	other	ADJ
ftr-470	422	31	issue	issue	NOUN
ftr-470	422	32	,	,	PUNCT
ftr-470	422	33	510	510	NUM
ftr-470	422	34	f.2d	f.2d	NOUN
ftr-470	422	35	479	479	NUM
ftr-470	422	36	(	(	PUNCT
ftr-470	422	37	2d	2d	NUM
ftr-470	422	38	cir	cir	NOUN
ftr-470	422	39	.	.	PUNCT
ftr-470	422	40	1975	1975	NUM
ftr-470	422	41	)	)	PUNCT
ftr-470	423	1	;	;	PUNCT
ftr-470	423	2	rev	rev	PROPN
ftr-470	423	3	.	.	PROPN
ftr-470	424	1	rul	rul	PROPN
ftr-470	424	2	.	.	PUNCT
ftr-470	425	1	83	83	NUM
ftr-470	425	2	-	-	SYM
ftr-470	425	3	30	30	NUM
ftr-470	425	4	,	,	PUNCT
ftr-470	425	5	1983	1983	NUM
ftr-470	425	6	-	-	SYM
ftr-470	425	7	1	1	NUM
ftr-470	425	8	c.b	c.b	PROPN
ftr-470	425	9	.	.	PROPN
ftr-470	425	10	224	224	NUM
ftr-470	425	11	.	.	PUNCT
ftr-470	426	1	64	64	NUM
ftr-470	426	2	.	.	PUNCT
ftr-470	427	1	see	see	VERB
ftr-470	427	2	john	john	PROPN
ftr-470	427	3	a.	a.	PROPN
ftr-470	427	4	bogdanski	bogdanski	PROPN
ftr-470	427	5	,	,	PUNCT
ftr-470	427	6	federal	federal	ADJ
ftr-470	427	7	tax	tax	NOUN
ftr-470	427	8	valuation	valuation	NOUN
ftr-470	427	9	4	4	NUM
ftr-470	427	10	-	-	SYM
ftr-470	427	11	72	72	NUM
ftr-470	427	12	to	to	PART
ftr-470	427	13	4	4	NUM
ftr-470	427	14	-	-	SYM
ftr-470	427	15	74	74	NUM
ftr-470	427	16	(	(	PUNCT
ftr-470	427	17	1996	1996	NUM
ftr-470	427	18	)	)	PUNCT
ftr-470	427	19	;	;	PUNCT
ftr-470	427	20	ahmanson	ahmanson	PROPN
ftr-470	427	21	found	find	VERB
ftr-470	427	22	.	.	PUNCT
ftr-470	428	1	v.	v.	PROPN
ftr-470	428	2	united	united	PROPN
ftr-470	428	3	states	states	PROPN
ftr-470	428	4	,	,	PUNCT
ftr-470	428	5	674	674	NUM
ftr-470	428	6	f.2d	f.2d	ADP
ftr-470	428	7	761	761	NUM
ftr-470	428	8	,	,	PUNCT
ftr-470	428	9	768	768	NUM
ftr-470	428	10	-	-	SYM
ftr-470	428	11	69	69	NUM
ftr-470	428	12	(	(	PUNCT
ftr-470	428	13	9th	9th	ADJ
ftr-470	428	14	cir	cir	NOUN
ftr-470	428	15	.	.	PROPN
ftr-470	428	16	1981	1981	NUM
ftr-470	428	17	)	)	PUNCT
ftr-470	428	18	(	(	PUNCT
ftr-470	428	19	no	no	DET
ftr-470	428	20	discount	discount	NOUN
ftr-470	428	21	where	where	SCONJ
ftr-470	428	22	control	control	NOUN
ftr-470	428	23	block	block	NOUN
ftr-470	428	24	was	be	AUX
ftr-470	428	25	carved	carve	VERB
ftr-470	428	26	up	up	ADP
ftr-470	428	27	into	into	ADP
ftr-470	428	28	minority	minority	NOUN
ftr-470	428	29	interests	interest	NOUN
ftr-470	428	30	by	by	ADP
ftr-470	428	31	act	act	NOUN
ftr-470	428	32	of	of	ADP
ftr-470	428	33	making	make	VERB
ftr-470	428	34	bequests	bequest	NOUN
ftr-470	428	35	to	to	ADP
ftr-470	428	36	separate	separate	ADJ
ftr-470	428	37	legatees	legatee	NOUN
ftr-470	428	38	)	)	PUNCT
ftr-470	428	39	;	;	PUNCT
ftr-470	428	40	estate	estate	NOUN
ftr-470	428	41	of	of	ADP
ftr-470	428	42	curry	curry	PROPN
ftr-470	428	43	v.	v.	ADP
ftr-470	428	44	united	united	PROPN
ftr-470	428	45	states	states	PROPN
ftr-470	428	46	,	,	PUNCT
ftr-470	428	47	706	706	NUM
ftr-470	428	48	f.2d	f.2d	PUNCT
ftr-470	428	49	1424	1424	NUM
ftr-470	428	50	,	,	PUNCT
ftr-470	428	51	1427	1427	NUM
ftr-470	428	52	-	-	SYM
ftr-470	428	53	29	29	NUM
ftr-470	428	54	(	(	PUNCT
ftr-470	428	55	7th	7th	ADJ
ftr-470	428	56	cir	cir	NOUN
ftr-470	428	57	.	.	PROPN
ftr-470	428	58	1983	1983	NUM
ftr-470	428	59	)	)	PUNCT
ftr-470	428	60	(	(	PUNCT
ftr-470	428	61	same	same	ADJ
ftr-470	428	62	)	)	PUNCT
ftr-470	428	63	;	;	PUNCT
ftr-470	428	64	propstra	propstra	PROPN
ftr-470	428	65	v.	v.	PROPN
ftr-470	428	66	united	united	PROPN
ftr-470	428	67	states	states	PROPN
ftr-470	428	68	,	,	PUNCT
ftr-470	428	69	680	680	NUM
ftr-470	428	70	f.2d	f.2d	NOUN
ftr-470	428	71	1248	1248	NUM
ftr-470	428	72	,	,	PUNCT
ftr-470	428	73	1251	1251	NUM
ftr-470	428	74	(	(	PUNCT
ftr-470	428	75	9th	9th	ADJ
ftr-470	428	76	cir	cir	NOUN
ftr-470	428	77	.	.	PROPN
ftr-470	428	78	1982	1982	NUM
ftr-470	428	79	)	)	PUNCT
ftr-470	428	80	(	(	PUNCT
ftr-470	428	81	family	family	NOUN
ftr-470	428	82	relationships	relationship	NOUN
ftr-470	428	83	ignored	ignore	VERB
ftr-470	428	84	)	)	PUNCT
ftr-470	428	85	.	.	PUNCT
ftr-470	429	1	the	the	DET
ftr-470	429	2	socalled	socalled	ADJ
ftr-470	429	3	blockage	blockage	NOUN
ftr-470	429	4	discount	discount	NOUN
ftr-470	429	5	allowed	allow	VERB
ftr-470	429	6	by	by	ADP
ftr-470	429	7	regs	reg	NOUN
ftr-470	429	8	.	.	PUNCT
ftr-470	430	1	§	§	PROPN
ftr-470	430	2	20.2031	20.2031	NUM
ftr-470	430	3	-	-	SYM
ftr-470	430	4	2(f	2(f	NUM
ftr-470	430	5	)	)	PUNCT
ftr-470	430	6	is	be	AUX
ftr-470	430	7	ambivalent	ambivalent	ADJ
ftr-470	430	8	:	:	PUNCT
ftr-470	430	9	it	it	PRON
ftr-470	430	10	would	would	AUX
ftr-470	430	11	appear	appear	VERB
ftr-470	430	12	to	to	PART
ftr-470	430	13	apply	apply	VERB
ftr-470	430	14	regardless	regardless	ADV
ftr-470	430	15	of	of	ADP
ftr-470	430	16	whether	whether	SCONJ
ftr-470	430	17	a	a	DET
ftr-470	430	18	sale	sale	NOUN
ftr-470	430	19	is	be	AUX
ftr-470	430	20	to	to	PART
ftr-470	430	21	be	be	AUX
ftr-470	430	22	made	make	VERB
ftr-470	430	23	by	by	ADP
ftr-470	430	24	an	an	DET
ftr-470	430	25	estate	estate	NOUN
ftr-470	430	26	or	or	CCONJ
ftr-470	430	27	another	another	DET
ftr-470	430	28	party	party	NOUN
ftr-470	430	29	,	,	PUNCT
ftr-470	430	30	but	but	CCONJ
ftr-470	430	31	the	the	DET
ftr-470	430	32	rule	rule	NOUN
ftr-470	430	33	may	may	AUX
ftr-470	430	34	be	be	AUX
ftr-470	430	35	colored	color	VERB
ftr-470	430	36	by	by	ADP
ftr-470	430	37	an	an	DET
ftr-470	430	38	anticipation	anticipation	NOUN
ftr-470	430	39	that	that	SCONJ
ftr-470	430	40	the	the	DET
ftr-470	430	41	estate	estate	NOUN
ftr-470	430	42	will	will	AUX
ftr-470	430	43	in	in	ADP
ftr-470	430	44	fact	fact	NOUN
ftr-470	430	45	unload	unload	VERB
ftr-470	430	46	the	the	DET
ftr-470	430	47	property	property	NOUN
ftr-470	430	48	on	on	ADP
ftr-470	430	49	the	the	DET
ftr-470	430	50	market	market	NOUN
ftr-470	430	51	all	all	ADV
ftr-470	430	52	at	at	ADP
ftr-470	430	53	once	once	ADV
ftr-470	430	54	(	(	PUNCT
ftr-470	430	55	and	and	CCONJ
ftr-470	430	56	to	to	ADP
ftr-470	430	57	that	that	DET
ftr-470	430	58	extent	extent	NOUN
ftr-470	430	59	the	the	DET
ftr-470	430	60	rule	rule	NOUN
ftr-470	430	61	is	be	AUX
ftr-470	430	62	,	,	PUNCT
ftr-470	430	63	in	in	ADP
ftr-470	430	64	my	my	PRON
ftr-470	430	65	view	view	NOUN
ftr-470	430	66	,	,	PUNCT
ftr-470	430	67	incorrect	incorrect	ADJ
ftr-470	430	68	)	)	PUNCT
ftr-470	430	69	.	.	PUNCT
ftr-470	431	1	see	see	VERB
ftr-470	431	2	estate	estate	NOUN
ftr-470	431	3	of	of	ADP
ftr-470	431	4	smith	smith	PROPN
ftr-470	431	5	,	,	PUNCT
ftr-470	431	6	57	57	NUM
ftr-470	431	7	t.c	t.c	PROPN
ftr-470	431	8	.	.	PUNCT
ftr-470	432	1	at	at	ADP
ftr-470	432	2	657	657	NUM
ftr-470	432	3	-	-	SYM
ftr-470	432	4	58	58	NUM
ftr-470	432	5	(	(	PUNCT
ftr-470	432	6	blockage	blockage	NOUN
ftr-470	432	7	discount	discount	NOUN
ftr-470	432	8	awarded	award	VERB
ftr-470	432	9	on	on	ADP
ftr-470	432	10	assumption	assumption	NOUN
ftr-470	432	11	that	that	SCONJ
ftr-470	432	12	ouvre	ouvre	NOUN
ftr-470	432	13	of	of	ADP
ftr-470	432	14	deceased	deceased	ADJ
ftr-470	432	15	sculptor	sculptor	NOUN
ftr-470	432	16	would	would	AUX
ftr-470	432	17	be	be	AUX
ftr-470	432	18	offered	offer	VERB
ftr-470	432	19	on	on	ADP
ftr-470	432	20	the	the	DET
ftr-470	432	21	market	market	NOUN
ftr-470	432	22	at	at	ADP
ftr-470	432	23	the	the	DET
ftr-470	432	24	same	same	ADJ
ftr-470	432	25	time	time	NOUN
ftr-470	432	26	)	)	PUNCT
ftr-470	432	27	.	.	PUNCT
ftr-470	433	1	but	but	CCONJ
ftr-470	433	2	see	see	VERB
ftr-470	433	3	estate	estate	NOUN
ftr-470	433	4	of	of	ADP
ftr-470	433	5	prell	prell	PROPN
ftr-470	433	6	v.	v.	PROPN
ftr-470	433	7	commissioner	commissioner	PROPN
ftr-470	433	8	,	,	PUNCT
ftr-470	433	9	48	48	NUM
ftr-470	433	10	t.c	t.c	PROPN
ftr-470	433	11	.	.	PROPN
ftr-470	433	12	67	67	NUM
ftr-470	433	13	(	(	PUNCT
ftr-470	433	14	1967	1967	NUM
ftr-470	433	15	)	)	PUNCT
ftr-470	433	16	(	(	PUNCT
ftr-470	433	17	blockage	blockage	NOUN
ftr-470	433	18	discount	discount	NOUN
ftr-470	433	19	denied	deny	VERB
ftr-470	433	20	where	where	SCONJ
ftr-470	433	21	the	the	DET
ftr-470	433	22	asset	asset	NOUN
ftr-470	433	23	could	could	AUX
ftr-470	433	24	have	have	AUX
ftr-470	433	25	been	be	AUX
ftr-470	433	26	liquidated	liquidate	VERB
ftr-470	433	27	in	in	ADP
ftr-470	433	28	an	an	DET
ftr-470	433	29	orderly	orderly	ADJ
ftr-470	433	30	fashion	fashion	NOUN
ftr-470	433	31	)	)	PUNCT
ftr-470	433	32	.	.	PUNCT
ftr-470	434	1	the	the	DET
ftr-470	434	2	rule	rule	NOUN
ftr-470	434	3	that	that	SCONJ
ftr-470	434	4	the	the	DET
ftr-470	434	5	value	value	NOUN
ftr-470	434	6	of	of	ADP
ftr-470	434	7	an	an	DET
ftr-470	434	8	enterprise	enterprise	NOUN
ftr-470	434	9	is	be	AUX
ftr-470	434	10	to	to	PART
ftr-470	434	11	be	be	AUX
ftr-470	434	12	reduced	reduce	VERB
ftr-470	434	13	on	on	ADP
ftr-470	434	14	account	account	NOUN
ftr-470	434	15	of	of	ADP
ftr-470	434	16	the	the	DET
ftr-470	434	17	death	death	NOUN
ftr-470	434	18	of	of	ADP
ftr-470	434	19	the	the	DET
ftr-470	434	20	"	"	PUNCT
ftr-470	434	21	key	key	ADJ
ftr-470	434	22	man	man	NOUN
ftr-470	434	23	"	"	PUNCT
ftr-470	434	24	is	be	AUX
ftr-470	434	25	conceptually	conceptually	ADV
ftr-470	434	26	proper	proper	ADJ
ftr-470	434	27	,	,	PUNCT
ftr-470	434	28	since	since	SCONJ
ftr-470	434	29	the	the	DET
ftr-470	434	30	reduction	reduction	NOUN
ftr-470	434	31	in	in	ADP
ftr-470	434	32	value	value	NOUN
ftr-470	434	33	is	be	AUX
ftr-470	434	34	attributable	attributable	ADJ
ftr-470	434	35	to	to	ADP
ftr-470	434	36	the	the	DET
ftr-470	434	37	loss	loss	NOUN
ftr-470	434	38	of	of	ADP
ftr-470	434	39	human	human	ADJ
ftr-470	434	40	capital	capital	NOUN
ftr-470	434	41	,	,	PUNCT
ftr-470	434	42	and	and	CCONJ
ftr-470	434	43	the	the	DET
ftr-470	434	44	human	human	ADJ
ftr-470	434	45	capital	capital	NOUN
ftr-470	434	46	of	of	ADP
ftr-470	434	47	the	the	DET
ftr-470	434	48	deceased	deceased	ADJ
ftr-470	434	49	person	person	NOUN
ftr-470	434	50	was	be	AUX
ftr-470	434	51	never	never	ADV
ftr-470	434	52	an	an	DET
ftr-470	434	53	asset	asset	NOUN
ftr-470	434	54	of	of	ADP
ftr-470	434	55	the	the	DET
ftr-470	434	56	type	type	NOUN
ftr-470	434	57	subject	subject	NOUN
ftr-470	434	58	to	to	ADP
ftr-470	434	59	estate	estate	NOUN
ftr-470	434	60	tax	tax	NOUN
ftr-470	434	61	.	.	PUNCT
ftr-470	435	1	65	65	NUM
ftr-470	435	2	.	.	PUNCT
ftr-470	436	1	section	section	NOUN
ftr-470	436	2	2032a	2032a	PROPN
ftr-470	436	3	,	,	PUNCT
ftr-470	436	4	which	which	PRON
ftr-470	436	5	values	value	VERB
ftr-470	436	6	certain	certain	ADJ
ftr-470	436	7	real	real	ADJ
ftr-470	436	8	estate	estate	NOUN
ftr-470	436	9	at	at	ADP
ftr-470	436	10	its	its	PRON
ftr-470	436	11	actual	actual	ADJ
ftr-470	436	12	use	use	NOUN
ftr-470	436	13	committed	commit	VERB
ftr-470	436	14	to	to	ADP
ftr-470	436	15	by	by	ADP
ftr-470	436	16	family	family	NOUN
ftr-470	436	17	-	-	PUNCT
ftr-470	436	18	member	member	NOUN
ftr-470	436	19	legatees	legatee	NOUN
ftr-470	436	20	,	,	PUNCT
ftr-470	436	21	would	would	AUX
ftr-470	436	22	be	be	AUX
ftr-470	436	23	superfluous	superfluous	ADJ
ftr-470	436	24	if	if	SCONJ
ftr-470	436	25	normal	normal	ADJ
ftr-470	436	26	valuation	valuation	NOUN
ftr-470	436	27	rules	rule	NOUN
ftr-470	436	28	took	take	VERB
ftr-470	436	29	into	into	ADP
ftr-470	436	30	account	account	NOUN
ftr-470	436	31	legatee	legatee	NOUN
ftr-470	436	32	facts	fact	NOUN
ftr-470	436	33	.	.	PUNCT
ftr-470	437	1	66	66	NUM
ftr-470	437	2	.	.	PUNCT
ftr-470	438	1	see	see	VERB
ftr-470	438	2	united	united	PROPN
ftr-470	438	3	states	states	PROPN
ftr-470	438	4	v.	v.	ADP
ftr-470	438	5	cartwright	cartwright	PROPN
ftr-470	438	6	,	,	PUNCT
ftr-470	438	7	411	411	NUM
ftr-470	438	8	u.s	u.s	PROPN
ftr-470	438	9	.	.	PROPN
ftr-470	438	10	546	546	NUM
ftr-470	438	11	(	(	PUNCT
ftr-470	438	12	1973	1973	NUM
ftr-470	438	13	)	)	PUNCT
ftr-470	438	14	(	(	PUNCT
ftr-470	438	15	value	value	NOUN
ftr-470	438	16	of	of	ADP
ftr-470	438	17	mutual	mutual	ADJ
ftr-470	438	18	funds	fund	NOUN
ftr-470	438	19	is	be	AUX
ftr-470	438	20	redemption	redemption	NOUN
ftr-470	438	21	price	price	NOUN
ftr-470	438	22	,	,	PUNCT
ftr-470	438	23	not	not	PART
ftr-470	438	24	issue	issue	NOUN
ftr-470	438	25	price	price	NOUN
ftr-470	438	26	)	)	PUNCT
ftr-470	438	27	;	;	PUNCT
ftr-470	438	28	worthen	worthen	PROPN
ftr-470	438	29	v.	v.	PROPN
ftr-470	438	30	united	united	PROPN
ftr-470	438	31	states	states	PROPN
ftr-470	438	32	,	,	PUNCT
ftr-470	438	33	192	192	NUM
ftr-470	438	34	f.	f.	PROPN
ftr-470	438	35	supp	supp	PROPN
ftr-470	438	36	.	.	PUNCT
ftr-470	439	1	727	727	NUM
ftr-470	439	2	,	,	PUNCT
ftr-470	439	3	730	730	NUM
ftr-470	439	4	(	(	PUNCT
ftr-470	439	5	d.	d.	PROPN
ftr-470	439	6	mass	mass	PROPN
ftr-470	439	7	.	.	PUNCT
ftr-470	440	1	1961	1961	NUM
ftr-470	440	2	)	)	PUNCT
ftr-470	440	3	(	(	PUNCT
ftr-470	440	4	lack	lack	NOUN
ftr-470	440	5	-	-	PUNCT
ftr-470	440	6	of	of	ADP
ftr-470	440	7	-	-	PUNCT
ftr-470	440	8	marketability	marketability	NOUN
ftr-470	440	9	discount	discount	NOUN
ftr-470	440	10	for	for	ADP
ftr-470	440	11	closely	closely	ADV
ftr-470	440	12	-	-	PUNCT
ftr-470	440	13	held	hold	VERB
ftr-470	440	14	stock	stock	NOUN
ftr-470	440	15	)	)	PUNCT
ftr-470	440	16	;	;	PUNCT
ftr-470	440	17	rev	rev	PROPN
ftr-470	440	18	.	.	PROPN
ftr-470	441	1	rul	rul	PROPN
ftr-470	441	2	.	.	PUNCT
ftr-470	442	1	59	59	NUM
ftr-470	442	2	-	-	SYM
ftr-470	442	3	60	60	NUM
ftr-470	442	4	,	,	PUNCT
ftr-470	442	5	1959	1959	NUM
ftr-470	442	6	-	-	SYM
ftr-470	442	7	1	1	NUM
ftr-470	442	8	c.b	c.b	PROPN
ftr-470	442	9	.	.	PROPN
ftr-470	442	10	237	237	NUM
ftr-470	442	11	,	,	PUNCT
ftr-470	442	12	amplified	amplify	VERB
ftr-470	442	13	by	by	ADP
ftr-470	442	14	rev	rev	PROPN
ftr-470	442	15	.	.	PROPN
ftr-470	442	16	rul	rul	PROPN
ftr-470	442	17	.	.	PUNCT
ftr-470	443	1	77	77	NUM
ftr-470	443	2	-	-	SYM
ftr-470	443	3	287	287	NUM
ftr-470	443	4	,	,	PUNCT
ftr-470	443	5	1977	1977	NUM
ftr-470	443	6	-	-	SYM
ftr-470	443	7	2	2	NUM
ftr-470	443	8	c.b	c.b	PROPN
ftr-470	443	9	.	.	PROPN
ftr-470	443	10	319	319	NUM
ftr-470	443	11	(	(	PUNCT
ftr-470	443	12	treating	treat	VERB
ftr-470	443	13	valuation	valuation	NOUN
ftr-470	443	14	of	of	ADP
ftr-470	443	15	restricted	restricted	ADJ
ftr-470	443	16	stock	stock	NOUN
ftr-470	443	17	,	,	PUNCT
ftr-470	443	18	including	include	VERB
ftr-470	443	19	stock	stock	NOUN
ftr-470	443	20	subject	subject	NOUN
ftr-470	443	21	to	to	ADP
ftr-470	443	22	s.e.c	s.e.c	NOUN
ftr-470	443	23	.	.	PUNCT
ftr-470	444	1	restrictions	restriction	NOUN
ftr-470	444	2	on	on	ADP
ftr-470	444	3	marketability	marketability	NOUN
ftr-470	444	4	)	)	PUNCT
ftr-470	444	5	.	.	PUNCT
ftr-470	445	1	in	in	ADP
ftr-470	445	2	ahmanson	ahmanson	PROPN
ftr-470	445	3	foundation	foundation	PROPN
ftr-470	445	4	,	,	PUNCT
ftr-470	445	5	674	674	NUM
ftr-470	445	6	f.2d	f.2d	X
ftr-470	445	7	at	at	ADP
ftr-470	445	8	768	768	NUM
ftr-470	445	9	,	,	PUNCT
ftr-470	445	10	the	the	DET
ftr-470	445	11	court	court	NOUN
ftr-470	445	12	stated	state	VERB
ftr-470	445	13	that	that	SCONJ
ftr-470	445	14	the	the	DET
ftr-470	445	15	value	value	NOUN
ftr-470	445	16	of	of	ADP
ftr-470	445	17	an	an	DET
ftr-470	445	18	asset	asset	NOUN
ftr-470	445	19	could	could	AUX
ftr-470	445	20	be	be	AUX
ftr-470	445	21	affected	affect	VERB
ftr-470	445	22	by	by	ADP
ftr-470	445	23	directions	direction	NOUN
ftr-470	445	24	in	in	ADP
ftr-470	445	25	the	the	DET
ftr-470	445	26	will	will	NOUN
ftr-470	445	27	such	such	ADJ
ftr-470	445	28	as	as	ADP
ftr-470	445	29	a	a	DET
ftr-470	445	30	recapitalization	recapitalization	NOUN
ftr-470	445	31	or	or	CCONJ
ftr-470	445	32	a	a	DET
ftr-470	445	33	direction	direction	NOUN
ftr-470	445	34	to	to	PART
ftr-470	445	35	destroy	destroy	VERB
ftr-470	445	36	.	.	PUNCT
ftr-470	446	1	this	this	DET
ftr-470	446	2	statement	statement	NOUN
ftr-470	446	3	appears	appear	VERB
ftr-470	446	4	to	to	PART
ftr-470	446	5	be	be	AUX
ftr-470	446	6	dictum	dictum	NOUN
ftr-470	446	7	.	.	PUNCT
ftr-470	447	1	the	the	DET
ftr-470	447	2	only	only	ADJ
ftr-470	447	3	case	case	NOUN
ftr-470	447	4	cited	cite	VERB
ftr-470	447	5	in	in	ADP
ftr-470	447	6	ahmanson	ahmanson	PROPN
ftr-470	447	7	foundation	foundation	PROPN
ftr-470	447	8	is	be	AUX
ftr-470	447	9	provident	provident	ADJ
ftr-470	447	10	national	national	PROPN
ftr-470	447	11	bank	bank	PROPN
ftr-470	447	12	v.	v.	PROPN
ftr-470	447	13	united	united	PROPN
ftr-470	447	14	states	states	PROPN
ftr-470	447	15	,	,	PUNCT
ftr-470	447	16	581	581	NUM
ftr-470	447	17	f.2d	f.2d	NOUN
ftr-470	447	18	1081	1081	NUM
ftr-470	447	19	(	(	PUNCT
ftr-470	447	20	3d	3d	PROPN
ftr-470	447	21	cir	cir	NOUN
ftr-470	447	22	.	.	PROPN
ftr-470	447	23	1978	1978	NUM
ftr-470	447	24	)	)	PUNCT
ftr-470	447	25	,	,	PUNCT
ftr-470	447	26	which	which	PRON
ftr-470	447	27	involved	involve	VERB
ftr-470	447	28	a	a	DET
ftr-470	447	29	post	post	ADJ
ftr-470	447	30	-	-	ADJ
ftr-470	447	31	death	death	ADJ
ftr-470	447	32	recapitalization	recapitalization	NOUN
ftr-470	447	33	,	,	PUNCT
ftr-470	447	34	[	[	X
ftr-470	447	35	vol	vol	NOUN
ftr-470	447	36	3:11	3:11	NUM
ftr-470	447	37	lifting	lift	VERB
ftr-470	447	38	the	the	DET
ftr-470	447	39	shroud	shroud	NOUN
ftr-470	447	40	obscuring	obscure	VERB
ftr-470	447	41	estate	estate	NOUN
ftr-470	447	42	of	of	ADP
ftr-470	447	43	hubert	hubert	PROPN
ftr-470	447	44	should	should	AUX
ftr-470	447	45	be	be	AUX
ftr-470	447	46	discounted	discount	VERB
ftr-470	447	47	with	with	ADP
ftr-470	447	48	reference	reference	NOUN
ftr-470	447	49	to	to	ADP
ftr-470	447	50	expected	expect	VERB
ftr-470	447	51	diminished	diminish	VERB
ftr-470	447	52	future	future	ADJ
ftr-470	447	53	net	net	ADJ
ftr-470	447	54	rentals.67	rentals.67	NOUN
ftr-470	447	55	the	the	DET
ftr-470	447	56	existence	existence	NOUN
ftr-470	447	57	and	and	CCONJ
ftr-470	447	58	amount	amount	NOUN
ftr-470	447	59	of	of	ADP
ftr-470	447	60	administration	administration	NOUN
ftr-470	447	61	expenses	expense	NOUN
ftr-470	447	62	is	be	AUX
ftr-470	447	63	essentially	essentially	ADV
ftr-470	447	64	a	a	DET
ftr-470	447	65	fact	fact	NOUN
ftr-470	447	66	relating	relate	VERB
ftr-470	447	67	to	to	ADP
ftr-470	447	68	the	the	DET
ftr-470	447	69	legatees	legatee	NOUN
ftr-470	447	70	and	and	CCONJ
ftr-470	447	71	the	the	DET
ftr-470	447	72	mechanics	mechanic	NOUN
ftr-470	447	73	or	or	CCONJ
ftr-470	447	74	fact	fact	NOUN
ftr-470	447	75	of	of	ADP
ftr-470	447	76	estate	estate	NOUN
ftr-470	447	77	transfer	transfer	NOUN
ftr-470	447	78	,	,	PUNCT
ftr-470	447	79	and	and	CCONJ
ftr-470	447	80	therefore	therefore	ADV
ftr-470	447	81	should	should	AUX
ftr-470	447	82	be	be	AUX
ftr-470	447	83	ignored	ignore	VERB
ftr-470	447	84	for	for	ADP
ftr-470	447	85	valuation	valuation	NOUN
ftr-470	447	86	purposes	purpose	NOUN
ftr-470	447	87	.	.	PUNCT
ftr-470	448	1	in	in	ADP
ftr-470	448	2	sum	sum	NOUN
ftr-470	448	3	,	,	PUNCT
ftr-470	448	4	administration	administration	NOUN
ftr-470	448	5	expenses	expense	NOUN
ftr-470	448	6	would	would	AUX
ftr-470	448	7	not	not	PART
ftr-470	448	8	be	be	AUX
ftr-470	448	9	taken	take	VERB
ftr-470	448	10	into	into	ADP
ftr-470	448	11	account	account	NOUN
ftr-470	448	12	for	for	ADP
ftr-470	448	13	purposes	purpose	NOUN
ftr-470	448	14	of	of	ADP
ftr-470	448	15	valuing	value	VERB
ftr-470	448	16	assets	asset	NOUN
ftr-470	448	17	included	include	VERB
ftr-470	448	18	in	in	ADP
ftr-470	448	19	the	the	DET
ftr-470	448	20	decedent	decedent	NOUN
ftr-470	448	21	's	's	PART
ftr-470	448	22	gross	gross	ADJ
ftr-470	448	23	estate	estate	NOUN
ftr-470	448	24	,	,	PUNCT
ftr-470	448	25	even	even	ADV
ftr-470	448	26	if	if	SCONJ
ftr-470	448	27	there	there	PRON
ftr-470	448	28	were	be	VERB
ftr-470	448	29	no	no	DET
ftr-470	448	30	estate	estate	NOUN
ftr-470	448	31	tax	tax	NOUN
ftr-470	448	32	deduction	deduction	NOUN
ftr-470	448	33	for	for	ADP
ftr-470	448	34	such	such	ADJ
ftr-470	448	35	expenses	expense	NOUN
ftr-470	448	36	.	.	PUNCT
ftr-470	449	1	6	6	NUM
ftr-470	449	2	if	if	SCONJ
ftr-470	449	3	they	they	PRON
ftr-470	449	4	were	be	AUX
ftr-470	449	5	taken	take	VERB
ftr-470	449	6	into	into	ADP
ftr-470	449	7	account	account	NOUN
ftr-470	449	8	,	,	PUNCT
ftr-470	449	9	it	it	PRON
ftr-470	449	10	would	would	AUX
ftr-470	449	11	be	be	AUX
ftr-470	449	12	necessary	necessary	ADJ
ftr-470	449	13	to	to	PART
ftr-470	449	14	discount	discount	VERB
ftr-470	449	15	them	they	PRON
ftr-470	449	16	to	to	ADP
ftr-470	449	17	present	present	ADJ
ftr-470	449	18	value	value	NOUN
ftr-470	449	19	as	as	ADP
ftr-470	449	20	of	of	ADP
ftr-470	449	21	the	the	DET
ftr-470	449	22	decedent	decedent	NOUN
ftr-470	449	23	's	's	PART
ftr-470	449	24	death.69	death.69	PROPN
ftr-470	449	25	e.	e.	PROPN
ftr-470	449	26	is	be	AUX
ftr-470	449	27	the	the	DET
ftr-470	449	28	valuation	valuation	NOUN
ftr-470	449	29	of	of	ADP
ftr-470	449	30	marital	marital	ADJ
ftr-470	449	31	deduction	deduction	NOUN
ftr-470	449	32	bequests	bequest	NOUN
ftr-470	449	33	"	"	PUNCT
ftr-470	449	34	symmetrical	symmetrical	ADJ
ftr-470	449	35	"	"	PUNCT
ftr-470	449	36	with	with	ADP
ftr-470	449	37	valuation	valuation	NOUN
ftr-470	449	38	for	for	ADP
ftr-470	449	39	estate	estate	NOUN
ftr-470	449	40	-	-	PUNCT
ftr-470	449	41	inclusion	inclusion	NOUN
ftr-470	449	42	purposes	purpose	NOUN
ftr-470	449	43	?	?	PUNCT
ftr-470	450	1	the	the	DET
ftr-470	450	2	plurality	plurality	NOUN
ftr-470	450	3	opinion	opinion	NOUN
ftr-470	450	4	in	in	ADP
ftr-470	450	5	hubert	hubert	PROPN
ftr-470	450	6	seemed	seem	VERB
ftr-470	450	7	to	to	PART
ftr-470	450	8	operate	operate	VERB
ftr-470	450	9	under	under	ADP
ftr-470	450	10	the	the	DET
ftr-470	450	11	assumption	assumption	NOUN
ftr-470	450	12	that	that	SCONJ
ftr-470	450	13	valuation	valuation	NOUN
ftr-470	450	14	for	for	ADP
ftr-470	450	15	both	both	CCONJ
ftr-470	450	16	inclusion	inclusion	NOUN
ftr-470	450	17	and	and	CCONJ
ftr-470	450	18	deduction	deduction	NOUN
ftr-470	450	19	purposes	purpose	NOUN
ftr-470	450	20	must	must	AUX
ftr-470	450	21	be	be	AUX
ftr-470	450	22	actually	actually	ADV
ftr-470	450	23	dealt	deal	VERB
ftr-470	450	24	with	with	ADP
ftr-470	450	25	the	the	DET
ftr-470	450	26	issue	issue	NOUN
ftr-470	450	27	of	of	ADP
ftr-470	450	28	valuation	valuation	NOUN
ftr-470	450	29	for	for	ADP
ftr-470	450	30	purposes	purpose	NOUN
ftr-470	450	31	of	of	ADP
ftr-470	450	32	the	the	DET
ftr-470	450	33	marital	marital	ADJ
ftr-470	450	34	deduction	deduction	NOUN
ftr-470	450	35	,	,	PUNCT
ftr-470	450	36	and	and	CCONJ
ftr-470	450	37	the	the	DET
ftr-470	450	38	taxpayer	taxpayer	NOUN
ftr-470	450	39	argued	argue	VERB
ftr-470	450	40	that	that	SCONJ
ftr-470	450	41	the	the	DET
ftr-470	450	42	recapitalization	recapitalization	NOUN
ftr-470	450	43	increased	increase	VERB
ftr-470	450	44	the	the	DET
ftr-470	450	45	value	value	NOUN
ftr-470	450	46	of	of	ADP
ftr-470	450	47	the	the	DET
ftr-470	450	48	marital	marital	ADJ
ftr-470	450	49	bequest	bequest	NOUN
ftr-470	450	50	.	.	PUNCT
ftr-470	451	1	a	a	DET
ftr-470	451	2	recapitalization	recapitalization	NOUN
ftr-470	451	3	is	be	AUX
ftr-470	451	4	distinguishable	distinguishable	ADJ
ftr-470	451	5	from	from	ADP
ftr-470	451	6	a	a	DET
ftr-470	451	7	direction	direction	NOUN
ftr-470	451	8	to	to	PART
ftr-470	451	9	destroy	destroy	VERB
ftr-470	451	10	property	property	NOUN
ftr-470	451	11	because	because	SCONJ
ftr-470	451	12	a	a	DET
ftr-470	451	13	recapitalization	recapitalization	NOUN
ftr-470	451	14	merely	merely	ADV
ftr-470	451	15	rearranges	rearrange	VERB
ftr-470	451	16	interests	interest	NOUN
ftr-470	451	17	already	already	ADV
ftr-470	451	18	dissolved	dissolve	VERB
ftr-470	451	19	in	in	ADP
ftr-470	451	20	corporate	corporate	ADJ
ftr-470	451	21	solution	solution	NOUN
ftr-470	451	22	into	into	ADP
ftr-470	451	23	a	a	DET
ftr-470	451	24	new	new	ADJ
ftr-470	451	25	configuration	configuration	NOUN
ftr-470	451	26	.	.	PUNCT
ftr-470	452	1	moreover	moreover	ADV
ftr-470	452	2	,	,	PUNCT
ftr-470	452	3	the	the	DET
ftr-470	452	4	third	third	ADJ
ftr-470	452	5	circuit	circuit	NOUN
ftr-470	452	6	appeared	appear	VERB
ftr-470	452	7	to	to	PART
ftr-470	452	8	assume	assume	VERB
ftr-470	452	9	(	(	PUNCT
ftr-470	452	10	erroneously	erroneously	ADV
ftr-470	452	11	)	)	PUNCT
ftr-470	452	12	that	that	SCONJ
ftr-470	452	13	the	the	DET
ftr-470	452	14	value	value	NOUN
ftr-470	452	15	for	for	ADP
ftr-470	452	16	the	the	DET
ftr-470	452	17	marital	marital	ADJ
ftr-470	452	18	deduction	deduction	NOUN
ftr-470	452	19	had	have	VERB
ftr-470	452	20	to	to	PART
ftr-470	452	21	be	be	AUX
ftr-470	452	22	equal	equal	ADJ
ftr-470	452	23	to	to	ADP
ftr-470	452	24	the	the	DET
ftr-470	452	25	value	value	NOUN
ftr-470	452	26	of	of	ADP
ftr-470	452	27	the	the	DET
ftr-470	452	28	amount	amount	NOUN
ftr-470	452	29	included	include	VERB
ftr-470	452	30	.	.	PUNCT
ftr-470	453	1	finally	finally	ADV
ftr-470	453	2	.	.	PUNCT
ftr-470	454	1	provident	provident	PROPN
ftr-470	454	2	national	national	PROPN
ftr-470	454	3	bank	bank	PROPN
ftr-470	454	4	is	be	AUX
ftr-470	454	5	inconsistent	inconsistent	ADJ
ftr-470	454	6	with	with	ADP
ftr-470	454	7	the	the	DET
ftr-470	454	8	later	later	ADJ
ftr-470	454	9	case	case	NOUN
ftr-470	454	10	of	of	ADP
ftr-470	454	11	estate	estate	NOUN
ftr-470	454	12	of	of	ADP
ftr-470	454	13	chenoweth	chenoweth	PROPN
ftr-470	454	14	v.	v.	PROPN
ftr-470	454	15	commissioner	commissioner	PROPN
ftr-470	454	16	,	,	PUNCT
ftr-470	454	17	88	88	NUM
ftr-470	454	18	t.c	t.c	PROPN
ftr-470	454	19	.	.	PROPN
ftr-470	454	20	1577	1577	NUM
ftr-470	454	21	(	(	PUNCT
ftr-470	454	22	1987	1987	NUM
ftr-470	454	23	)	)	PUNCT
ftr-470	454	24	,	,	PUNCT
ftr-470	454	25	which	which	PRON
ftr-470	454	26	held	hold	VERB
ftr-470	454	27	that	that	SCONJ
ftr-470	454	28	a	a	DET
ftr-470	454	29	marital	marital	ADJ
ftr-470	454	30	bequest	bequest	NOUN
ftr-470	454	31	of	of	ADP
ftr-470	454	32	a	a	DET
ftr-470	454	33	controlling	control	VERB
ftr-470	454	34	interest	interest	NOUN
ftr-470	454	35	would	would	AUX
ftr-470	454	36	increase	increase	VERB
ftr-470	454	37	the	the	DET
ftr-470	454	38	value	value	NOUN
ftr-470	454	39	of	of	ADP
ftr-470	454	40	the	the	DET
ftr-470	454	41	marital	marital	ADJ
ftr-470	454	42	bequest	bequest	NOUN
ftr-470	454	43	relative	relative	ADJ
ftr-470	454	44	to	to	ADP
ftr-470	454	45	the	the	DET
ftr-470	454	46	nonmarital	nonmarital	ADJ
ftr-470	454	47	minority	minority	NOUN
ftr-470	454	48	-	-	PUNCT
ftr-470	454	49	interest	interest	NOUN
ftr-470	454	50	bequest	bequest	NOUN
ftr-470	454	51	.	.	PUNCT
ftr-470	455	1	the	the	DET
ftr-470	455	2	important	important	ADJ
ftr-470	455	3	holding	holding	NOUN
ftr-470	455	4	in	in	ADP
ftr-470	455	5	ahmanson	ahmanson	PROPN
ftr-470	455	6	foundation	foundation	PROPN
ftr-470	455	7	is	be	AUX
ftr-470	455	8	that	that	PRON
ftr-470	455	9	gross	gross	ADJ
ftr-470	455	10	estate	estate	NOUN
ftr-470	455	11	valuation	valuation	NOUN
ftr-470	455	12	is	be	AUX
ftr-470	455	13	not	not	PART
ftr-470	455	14	affected	affect	VERB
ftr-470	455	15	by	by	ADP
ftr-470	455	16	the	the	DET
ftr-470	455	17	identity	identity	NOUN
ftr-470	455	18	of	of	ADP
ftr-470	455	19	the	the	DET
ftr-470	455	20	legatees	legatee	NOUN
ftr-470	455	21	.	.	PUNCT
ftr-470	456	1	it	it	PRON
ftr-470	456	2	is	be	AUX
ftr-470	456	3	possible	possible	ADJ
ftr-470	456	4	to	to	PART
ftr-470	456	5	distinguish	distinguish	VERB
ftr-470	456	6	the	the	DET
ftr-470	456	7	effect	effect	NOUN
ftr-470	456	8	of	of	ADP
ftr-470	456	9	the	the	DET
ftr-470	456	10	identity	identity	NOUN
ftr-470	456	11	of	of	ADP
ftr-470	456	12	the	the	DET
ftr-470	456	13	legatee	legatee	NOUN
ftr-470	456	14	from	from	ADP
ftr-470	456	15	the	the	DET
ftr-470	456	16	effect	effect	NOUN
ftr-470	456	17	of	of	ADP
ftr-470	456	18	directions	direction	NOUN
ftr-470	456	19	in	in	ADP
ftr-470	456	20	the	the	DET
ftr-470	456	21	will	will	NOUN
ftr-470	456	22	,	,	PUNCT
ftr-470	456	23	but	but	CCONJ
ftr-470	456	24	i	i	PRON
ftr-470	456	25	find	find	VERB
ftr-470	456	26	the	the	DET
ftr-470	456	27	distinction	distinction	NOUN
ftr-470	456	28	wholly	wholly	ADV
ftr-470	456	29	unconvincing	unconvincing	ADJ
ftr-470	456	30	,	,	PUNCT
ftr-470	456	31	since	since	SCONJ
ftr-470	456	32	the	the	DET
ftr-470	456	33	correct	correct	ADJ
ftr-470	456	34	inquiry	inquiry	NOUN
ftr-470	456	35	pertains	pertain	VERB
ftr-470	456	36	to	to	ADP
ftr-470	456	37	the	the	DET
ftr-470	456	38	asset	asset	NOUN
ftr-470	456	39	as	as	SCONJ
ftr-470	456	40	owned	own	VERB
ftr-470	456	41	by	by	ADP
ftr-470	456	42	the	the	DET
ftr-470	456	43	decedent	decedent	NOUN
ftr-470	456	44	at	at	ADP
ftr-470	456	45	death	death	NOUN
ftr-470	456	46	,	,	PUNCT
ftr-470	456	47	not	not	PART
ftr-470	456	48	the	the	DET
ftr-470	456	49	asset	asset	NOUN
ftr-470	456	50	as	as	SCONJ
ftr-470	456	51	it	it	PRON
ftr-470	456	52	is	be	AUX
ftr-470	456	53	processed	process	VERB
ftr-470	456	54	through	through	ADP
ftr-470	456	55	the	the	DET
ftr-470	456	56	decedent	decedent	NOUN
ftr-470	456	57	's	's	PART
ftr-470	456	58	estate	estate	NOUN
ftr-470	456	59	.	.	PUNCT
ftr-470	457	1	cf	cf	X
ftr-470	457	2	.	.	PUNCT
ftr-470	458	1	rev	rev	PROPN
ftr-470	458	2	.	.	PUNCT
ftr-470	459	1	rul	rul	PROPN
ftr-470	459	2	.	.	PUNCT
ftr-470	460	1	81	81	NUM
ftr-470	460	2	-	-	PUNCT
ftr-470	460	3	286	286	NUM
ftr-470	460	4	,	,	PUNCT
ftr-470	460	5	1981	1981	NUM
ftr-470	460	6	-	-	SYM
ftr-470	460	7	2	2	NUM
ftr-470	460	8	c.b	c.b	PROPN
ftr-470	460	9	.	.	PROPN
ftr-470	460	10	177	177	NUM
ftr-470	460	11	(	(	PUNCT
ftr-470	460	12	claim	claim	NOUN
ftr-470	460	13	owned	own	VERB
ftr-470	460	14	by	by	ADP
ftr-470	460	15	a	a	DET
ftr-470	460	16	decedent	decedent	NOUN
ftr-470	460	17	does	do	AUX
ftr-470	460	18	not	not	PART
ftr-470	460	19	disappear	disappear	VERB
ftr-470	460	20	from	from	ADP
ftr-470	460	21	the	the	DET
ftr-470	460	22	gross	gross	ADJ
ftr-470	460	23	estate	estate	NOUN
ftr-470	460	24	where	where	SCONJ
ftr-470	460	25	the	the	DET
ftr-470	460	26	will	will	NOUN
ftr-470	460	27	directs	direct	VERB
ftr-470	460	28	that	that	SCONJ
ftr-470	460	29	the	the	DET
ftr-470	460	30	claim	claim	NOUN
ftr-470	460	31	be	be	AUX
ftr-470	460	32	cancelled	cancel	VERB
ftr-470	460	33	by	by	ADP
ftr-470	460	34	the	the	DET
ftr-470	460	35	executor	executor	NOUN
ftr-470	460	36	)	)	PUNCT
ftr-470	460	37	.	.	PUNCT
ftr-470	461	1	see	see	VERB
ftr-470	461	2	generally	generally	ADV
ftr-470	461	3	,	,	PUNCT
ftr-470	461	4	ray	ray	PROPN
ftr-470	461	5	d.	d.	PROPN
ftr-470	461	6	madoff	madoff	PROPN
ftr-470	461	7	,	,	PUNCT
ftr-470	461	8	taxing	tax	VERB
ftr-470	461	9	personhood	personhood	NOUN
ftr-470	461	10	:	:	PUNCT
ftr-470	461	11	estate	estate	NOUN
ftr-470	461	12	taxes	taxis	NOUN
ftr-470	461	13	and	and	CCONJ
ftr-470	461	14	the	the	DET
ftr-470	461	15	compelled	compelled	ADJ
ftr-470	461	16	commodification	commodification	NOUN
ftr-470	461	17	of	of	ADP
ftr-470	461	18	identity	identity	NOUN
ftr-470	461	19	,	,	PUNCT
ftr-470	461	20	17	17	NUM
ftr-470	461	21	va	va	X
ftr-470	461	22	.	.	PUNCT
ftr-470	462	1	tax	tax	PROPN
ftr-470	462	2	rev	rev	PROPN
ftr-470	462	3	.	.	PUNCT
ftr-470	463	1	_	_	PUNCT
ftr-470	463	2	(	(	PUNCT
ftr-470	463	3	forthcoming	forthcoming	ADJ
ftr-470	463	4	may	may	PROPN
ftr-470	463	5	1998	1998	NUM
ftr-470	463	6	)	)	PUNCT
ftr-470	463	7	.	.	PUNCT
ftr-470	464	1	in	in	ADP
ftr-470	464	2	any	any	DET
ftr-470	464	3	event	event	NOUN
ftr-470	464	4	.	.	PUNCT
ftr-470	465	1	hubert	hubert	PROPN
ftr-470	465	2	did	do	AUX
ftr-470	465	3	not	not	PART
ftr-470	465	4	involve	involve	VERB
ftr-470	465	5	a	a	DET
ftr-470	465	6	change	change	NOUN
ftr-470	465	7	in	in	ADP
ftr-470	465	8	an	an	DET
ftr-470	465	9	asset	asset	NOUN
ftr-470	465	10	mandated	mandate	VERB
ftr-470	465	11	by	by	ADP
ftr-470	465	12	a	a	DET
ftr-470	465	13	will	will	NOUN
ftr-470	465	14	provision	provision	NOUN
ftr-470	465	15	.	.	PUNCT
ftr-470	466	1	67	67	NUM
ftr-470	466	2	.	.	PUNCT
ftr-470	467	1	it	it	PRON
ftr-470	467	2	is	be	AUX
ftr-470	467	3	critical	critical	ADJ
ftr-470	467	4	to	to	ADP
ftr-470	467	5	this	this	DET
ftr-470	467	6	example	example	NOUN
ftr-470	467	7	that	that	SCONJ
ftr-470	467	8	the	the	DET
ftr-470	467	9	property	property	NOUN
ftr-470	467	10	can	can	AUX
ftr-470	467	11	not	not	PART
ftr-470	467	12	be	be	AUX
ftr-470	467	13	moved	move	VERB
ftr-470	467	14	.	.	PUNCT
ftr-470	468	1	in	in	ADP
ftr-470	468	2	contrast	contrast	NOUN
ftr-470	468	3	,	,	PUNCT
ftr-470	468	4	a	a	DET
ftr-470	468	5	car	car	NOUN
ftr-470	468	6	garaged	garage	VERB
ftr-470	468	7	in	in	ADP
ftr-470	468	8	a	a	DET
ftr-470	468	9	high	high	ADJ
ftr-470	468	10	crime	crime	NOUN
ftr-470	468	11	area	area	NOUN
ftr-470	468	12	would	would	AUX
ftr-470	468	13	not	not	PART
ftr-470	468	14	be	be	AUX
ftr-470	468	15	discounted	discount	VERB
ftr-470	468	16	because	because	SCONJ
ftr-470	468	17	of	of	ADP
ftr-470	468	18	the	the	DET
ftr-470	468	19	possibility	possibility	NOUN
ftr-470	468	20	of	of	ADP
ftr-470	468	21	theft	theft	NOUN
ftr-470	468	22	or	or	CCONJ
ftr-470	468	23	vandalism	vandalism	NOUN
ftr-470	468	24	.	.	PUNCT
ftr-470	469	1	68	68	NUM
ftr-470	469	2	.	.	X
ftr-470	469	3	of	of	ADP
ftr-470	469	4	course	course	ADV
ftr-470	469	5	,	,	PUNCT
ftr-470	469	6	it	it	PRON
ftr-470	469	7	would	would	AUX
ftr-470	469	8	be	be	AUX
ftr-470	469	9	improper	improper	ADJ
ftr-470	469	10	both	both	CCONJ
ftr-470	469	11	to	to	PART
ftr-470	469	12	allow	allow	VERB
ftr-470	469	13	estate	estate	NOUN
ftr-470	469	14	administration	administration	NOUN
ftr-470	469	15	expenses	expense	NOUN
ftr-470	469	16	as	as	ADP
ftr-470	469	17	an	an	DET
ftr-470	469	18	estate	estate	NOUN
ftr-470	469	19	tax	tax	NOUN
ftr-470	469	20	deduction	deduction	NOUN
ftr-470	469	21	and	and	CCONJ
ftr-470	469	22	to	to	PART
ftr-470	469	23	allow	allow	VERB
ftr-470	469	24	the	the	DET
ftr-470	469	25	same	same	ADJ
ftr-470	469	26	expenses	expense	NOUN
ftr-470	469	27	to	to	PART
ftr-470	469	28	reduce	reduce	VERB
ftr-470	469	29	asset	asset	NOUN
ftr-470	469	30	values	value	NOUN
ftr-470	469	31	.	.	PUNCT
ftr-470	470	1	for	for	ADP
ftr-470	470	2	a	a	DET
ftr-470	470	3	case	case	NOUN
ftr-470	470	4	in	in	ADP
ftr-470	470	5	which	which	PRON
ftr-470	470	6	the	the	DET
ftr-470	470	7	estate	estate	NOUN
ftr-470	470	8	succeeded	succeed	VERB
ftr-470	470	9	in	in	ADP
ftr-470	470	10	obtaining	obtain	VERB
ftr-470	470	11	a	a	DET
ftr-470	470	12	double	double	ADJ
ftr-470	470	13	tax	tax	NOUN
ftr-470	470	14	benefit	benefit	NOUN
ftr-470	470	15	with	with	ADP
ftr-470	470	16	respect	respect	NOUN
ftr-470	470	17	to	to	ADP
ftr-470	470	18	the	the	DET
ftr-470	470	19	underwriters	underwriter	NOUN
ftr-470	470	20	'	'	PART
ftr-470	470	21	commissions	commission	NOUN
ftr-470	470	22	pertaining	pertain	VERB
ftr-470	470	23	to	to	ADP
ftr-470	470	24	specific	specific	ADJ
ftr-470	470	25	securities	security	NOUN
ftr-470	470	26	,	,	PUNCT
ftr-470	470	27	see	see	VERB
ftr-470	470	28	estate	estate	NOUN
ftr-470	470	29	of	of	ADP
ftr-470	470	30	joslyn	joslyn	PROPN
ftr-470	470	31	v.	v.	PROPN
ftr-470	470	32	commissioner	commissioner	PROPN
ftr-470	470	33	,	,	PUNCT
ftr-470	470	34	566	566	NUM
ftr-470	470	35	f.2d	f.2d	NUM
ftr-470	470	36	677	677	NUM
ftr-470	470	37	(	(	PUNCT
ftr-470	470	38	9th	9th	ADJ
ftr-470	470	39	cir	cir	NOUN
ftr-470	470	40	.	.	PROPN
ftr-470	470	41	1977	1977	NUM
ftr-470	470	42	)	)	PUNCT
ftr-470	470	43	,	,	PUNCT
ftr-470	470	44	rev'g	rev'g	VERB
ftr-470	470	45	63	63	NUM
ftr-470	470	46	t.c	t.c	PROPN
ftr-470	470	47	.	.	PROPN
ftr-470	470	48	478	478	NUM
ftr-470	470	49	(	(	PUNCT
ftr-470	470	50	1975	1975	NUM
ftr-470	470	51	)	)	PUNCT
ftr-470	470	52	,	,	PUNCT
ftr-470	470	53	but	but	CCONJ
ftr-470	470	54	in	in	ADP
ftr-470	470	55	that	that	DET
ftr-470	470	56	case	case	NOUN
ftr-470	470	57	the	the	DET
ftr-470	470	58	irs	irs	PROPN
ftr-470	470	59	improperly	improperly	ADV
ftr-470	470	60	allowed	allow	VERB
ftr-470	470	61	the	the	DET
ftr-470	470	62	valuation	valuation	NOUN
ftr-470	470	63	discount	discount	NOUN
ftr-470	470	64	and	and	CCONJ
ftr-470	470	65	then	then	ADV
ftr-470	470	66	tried	try	VERB
ftr-470	470	67	unsuccessfully	unsuccessfully	ADV
ftr-470	470	68	to	to	PART
ftr-470	470	69	bar	bar	VERB
ftr-470	470	70	the	the	DET
ftr-470	470	71	deduction	deduction	NOUN
ftr-470	470	72	of	of	ADP
ftr-470	470	73	estate	estate	NOUN
ftr-470	470	74	administration	administration	NOUN
ftr-470	470	75	expenses	expense	NOUN
ftr-470	470	76	.	.	PUNCT
ftr-470	471	1	69	69	NUM
ftr-470	471	2	.	.	PUNCT
ftr-470	472	1	it	it	PRON
ftr-470	472	2	might	might	AUX
ftr-470	472	3	be	be	AUX
ftr-470	472	4	argued	argue	VERB
ftr-470	472	5	that	that	SCONJ
ftr-470	472	6	the	the	DET
ftr-470	472	7	payment	payment	NOUN
ftr-470	472	8	of	of	ADP
ftr-470	472	9	debts	debt	NOUN
ftr-470	472	10	and	and	CCONJ
ftr-470	472	11	claims	claim	NOUN
ftr-470	472	12	are	be	AUX
ftr-470	472	13	not	not	PART
ftr-470	472	14	discounted	discount	VERB
ftr-470	472	15	back	back	ADV
ftr-470	472	16	to	to	ADP
ftr-470	472	17	death	death	NOUN
ftr-470	472	18	,	,	PUNCT
ftr-470	472	19	but	but	CCONJ
ftr-470	472	20	these	these	DET
ftr-470	472	21	items	item	NOUN
ftr-470	472	22	have	have	AUX
ftr-470	472	23	accrued	accrue	VERB
ftr-470	472	24	as	as	ADP
ftr-470	472	25	of	of	ADP
ftr-470	472	26	the	the	DET
ftr-470	472	27	decedent	decedent	NOUN
ftr-470	472	28	's	's	PART
ftr-470	472	29	death	death	NOUN
ftr-470	472	30	,	,	PUNCT
ftr-470	472	31	and	and	CCONJ
ftr-470	472	32	are	be	AUX
ftr-470	472	33	likely	likely	ADJ
ftr-470	472	34	to	to	PART
ftr-470	472	35	be	be	AUX
ftr-470	472	36	paid	pay	VERB
ftr-470	472	37	off	off	ADP
ftr-470	472	38	in	in	ADP
ftr-470	472	39	a	a	DET
ftr-470	472	40	short	short	ADJ
ftr-470	472	41	period	period	NOUN
ftr-470	472	42	of	of	ADP
ftr-470	472	43	time	time	NOUN
ftr-470	472	44	.	.	PUNCT
ftr-470	473	1	moreover	moreover	ADV
ftr-470	473	2	,	,	PUNCT
ftr-470	473	3	if	if	SCONJ
ftr-470	473	4	the	the	DET
ftr-470	473	5	creditor	creditor	NOUN
ftr-470	473	6	charges	charge	VERB
ftr-470	473	7	market	market	NOUN
ftr-470	473	8	interest	interest	NOUN
ftr-470	473	9	,	,	PUNCT
ftr-470	473	10	the	the	DET
ftr-470	473	11	present	present	ADJ
ftr-470	473	12	value	value	NOUN
ftr-470	473	13	of	of	ADP
ftr-470	473	14	the	the	DET
ftr-470	473	15	claims	claim	NOUN
ftr-470	473	16	equals	equal	VERB
ftr-470	473	17	the	the	DET
ftr-470	473	18	face	face	NOUN
ftr-470	473	19	amount	amount	NOUN
ftr-470	473	20	thereof	thereof	ADV
ftr-470	473	21	.	.	PUNCT
ftr-470	474	1	19981	19981	NUM
ftr-470	474	2	florida	florida	PROPN
ftr-470	474	3	tax	tax	NOUN
ftr-470	474	4	review	review	NOUN
ftr-470	474	5	as	as	ADP
ftr-470	474	6	of	of	ADP
ftr-470	474	7	the	the	DET
ftr-470	474	8	decedent	decedent	NOUN
ftr-470	474	9	's	's	PART
ftr-470	474	10	death	death	NOUN
ftr-470	474	11	,	,	PUNCT
ftr-470	474	12	determined	determine	VERB
ftr-470	474	13	by	by	ADP
ftr-470	474	14	present	present	ADJ
ftr-470	474	15	value	value	NOUN
ftr-470	474	16	terms	term	NOUN
ftr-470	474	17	,	,	PUNCT
ftr-470	474	18	and	and	CCONJ
ftr-470	474	19	,	,	PUNCT
ftr-470	474	20	therefore	therefore	ADV
ftr-470	474	21	,	,	PUNCT
ftr-470	474	22	identical.70	identical.70	PROPN
ftr-470	474	23	as	as	ADP
ftr-470	474	24	a	a	DET
ftr-470	474	25	matter	matter	NOUN
ftr-470	474	26	of	of	ADP
ftr-470	474	27	both	both	CCONJ
ftr-470	474	28	the	the	DET
ftr-470	474	29	statute	statute	NOUN
ftr-470	474	30	and	and	CCONJ
ftr-470	474	31	doctrine	doctrine	NOUN
ftr-470	474	32	,	,	PUNCT
ftr-470	474	33	this	this	DET
ftr-470	474	34	assumption	assumption	NOUN
ftr-470	474	35	is	be	AUX
ftr-470	474	36	partly	partly	ADV
ftr-470	474	37	correct	correct	ADJ
ftr-470	474	38	and	and	CCONJ
ftr-470	474	39	partly	partly	ADV
ftr-470	474	40	incorrect	incorrect	ADJ
ftr-470	474	41	.	.	PUNCT
ftr-470	475	1	it	it	PRON
ftr-470	475	2	is	be	AUX
ftr-470	475	3	correct	correct	ADJ
ftr-470	475	4	insofar	insofar	ADV
ftr-470	475	5	as	as	SCONJ
ftr-470	475	6	valuation	valuation	NOUN
ftr-470	475	7	is	be	AUX
ftr-470	475	8	to	to	PART
ftr-470	475	9	be	be	AUX
ftr-470	475	10	determined	determine	VERB
ftr-470	475	11	as	as	ADP
ftr-470	475	12	of	of	ADP
ftr-470	475	13	the	the	DET
ftr-470	475	14	date	date	NOUN
ftr-470	475	15	of	of	ADP
ftr-470	475	16	death	death	NOUN
ftr-470	475	17	;	;	PUNCT
ftr-470	475	18	also	also	ADV
ftr-470	475	19	,	,	PUNCT
ftr-470	475	20	the	the	DET
ftr-470	475	21	amount	amount	NOUN
ftr-470	475	22	deductible	deductible	ADJ
ftr-470	475	23	can	can	AUX
ftr-470	475	24	not	not	PART
ftr-470	475	25	exceed	exceed	VERB
ftr-470	475	26	the	the	DET
ftr-470	475	27	corresponding	correspond	VERB
ftr-470	475	28	amount	amount	NOUN
ftr-470	475	29	includible	includible	NOUN
ftr-470	475	30	.	.	PUNCT
ftr-470	476	1	it	it	PRON
ftr-470	476	2	is	be	AUX
ftr-470	476	3	incorrect	incorrect	ADJ
ftr-470	476	4	insofar	insofar	ADV
ftr-470	476	5	as	as	ADP
ftr-470	476	6	to	to	ADP
ftr-470	476	7	what	what	PRON
ftr-470	476	8	postdeath	postdeath	NOUN
ftr-470	476	9	facts	fact	NOUN
ftr-470	476	10	are	be	AUX
ftr-470	476	11	to	to	PART
ftr-470	476	12	be	be	AUX
ftr-470	476	13	taken	take	VERB
ftr-470	476	14	into	into	ADP
ftr-470	476	15	account	account	NOUN
ftr-470	476	16	in	in	ADP
ftr-470	476	17	determining	determine	VERB
ftr-470	476	18	such	such	ADJ
ftr-470	476	19	value	value	NOUN
ftr-470	476	20	.	.	PUNCT
ftr-470	477	1	as	as	SCONJ
ftr-470	477	2	noted	note	VERB
ftr-470	477	3	above	above	ADV
ftr-470	477	4	,	,	PUNCT
ftr-470	477	5	in	in	ADP
ftr-470	477	6	valuing	value	VERB
ftr-470	477	7	assets	asset	NOUN
ftr-470	477	8	for	for	ADP
ftr-470	477	9	purposes	purpose	NOUN
ftr-470	477	10	of	of	ADP
ftr-470	477	11	inclusion	inclusion	NOUN
ftr-470	477	12	in	in	ADP
ftr-470	477	13	the	the	DET
ftr-470	477	14	gross	gross	ADJ
ftr-470	477	15	estate	estate	NOUN
ftr-470	477	16	,	,	PUNCT
ftr-470	477	17	legateespecific	legateespecific	ADJ
ftr-470	477	18	and	and	CCONJ
ftr-470	477	19	estate	estate	NOUN
ftr-470	477	20	-	-	PUNCT
ftr-470	477	21	specific	specific	ADJ
ftr-470	477	22	facts	fact	NOUN
ftr-470	477	23	are	be	AUX
ftr-470	477	24	ignored	ignore	VERB
ftr-470	477	25	.	.	PUNCT
ftr-470	478	1	in	in	ADP
ftr-470	478	2	contrast	contrast	NOUN
ftr-470	478	3	,	,	PUNCT
ftr-470	478	4	the	the	DET
ftr-470	478	5	value	value	NOUN
ftr-470	478	6	of	of	ADP
ftr-470	478	7	the	the	DET
ftr-470	478	8	marital	marital	ADJ
ftr-470	478	9	deduction	deduction	NOUN
ftr-470	478	10	depends	depend	VERB
ftr-470	478	11	on	on	ADP
ftr-470	478	12	what	what	PRON
ftr-470	478	13	the	the	DET
ftr-470	478	14	surviving	surviving	NOUN
ftr-470	478	15	spouse	spouse	NOUN
ftr-470	478	16	is	be	AUX
ftr-470	478	17	,	,	PUNCT
ftr-470	478	18	viewed	view	VERB
ftr-470	478	19	at	at	ADP
ftr-470	478	20	the	the	DET
ftr-470	478	21	date	date	NOUN
ftr-470	478	22	of	of	ADP
ftr-470	478	23	death	death	NOUN
ftr-470	478	24	,	,	PUNCT
ftr-470	478	25	actually	actually	ADV
ftr-470	478	26	to	to	ADP
ftr-470	478	27	obtain.7	obtain.7	PROPN
ftr-470	478	28	'	'	PART
ftr-470	478	29	a	a	DET
ftr-470	478	30	leading	lead	VERB
ftr-470	478	31	"	"	PUNCT
ftr-470	478	32	pure	pure	ADJ
ftr-470	478	33	"	"	PUNCT
ftr-470	478	34	valuation	valuation	NOUN
ftr-470	478	35	case	case	NOUN
ftr-470	478	36	(	(	PUNCT
ftr-470	478	37	i.e.	i.e.	X
ftr-470	478	38	,	,	PUNCT
ftr-470	478	39	one	one	NUM
ftr-470	478	40	not	not	PART
ftr-470	478	41	involving	involve	VERB
ftr-470	478	42	section	section	NOUN
ftr-470	478	43	2056(b)(4	2056(b)(4	NUM
ftr-470	478	44	)	)	PUNCT
ftr-470	478	45	)	)	PUNCT
ftr-470	478	46	concerning	concern	VERB
ftr-470	478	47	deductible	deductible	ADJ
ftr-470	478	48	bequests	bequest	NOUN
ftr-470	478	49	of	of	ADP
ftr-470	478	50	closely	closely	ADV
ftr-470	478	51	-	-	PUNCT
ftr-470	478	52	held	hold	VERB
ftr-470	478	53	stock	stock	NOUN
ftr-470	478	54	imposed	impose	VERB
ftr-470	478	55	a	a	DET
ftr-470	478	56	minority	minority	NOUN
ftr-470	478	57	interest	interest	NOUN
ftr-470	478	58	discount	discount	NOUN
ftr-470	478	59	upon	upon	SCONJ
ftr-470	478	60	the	the	DET
ftr-470	478	61	deductible	deductible	ADJ
ftr-470	478	62	bequest	bequest	NOUN
ftr-470	478	63	although	although	SCONJ
ftr-470	478	64	no	no	DET
ftr-470	478	65	such	such	ADJ
ftr-470	478	66	discount	discount	NOUN
ftr-470	478	67	was	be	AUX
ftr-470	478	68	available	available	ADJ
ftr-470	478	69	for	for	ADP
ftr-470	478	70	estate	estate	NOUN
ftr-470	478	71	-	-	PUNCT
ftr-470	478	72	inclusion	inclusion	NOUN
ftr-470	478	73	purposes.72	purposes.72	NOUN
ftr-470	478	74	similarly	similarly	ADV
ftr-470	478	75	,	,	PUNCT
ftr-470	478	76	the	the	DET
ftr-470	478	77	leading	lead	VERB
ftr-470	478	78	case	case	NOUN
ftr-470	478	79	under	under	ADP
ftr-470	478	80	section	section	NOUN
ftr-470	478	81	2056(b)(4	2056(b)(4	NUM
ftr-470	478	82	)	)	PUNCT
ftr-470	478	83	,	,	PUNCT
ftr-470	478	84	united	united	PROPN
ftr-470	478	85	states	states	PROPN
ftr-470	478	86	v.	v.	ADP
ftr-470	478	87	stapf,7	stapf,7	PROPN
ftr-470	478	88	3	3	NUM
ftr-470	478	89	reduced	reduce	VERB
ftr-470	478	90	the	the	DET
ftr-470	478	91	value	value	NOUN
ftr-470	478	92	of	of	ADP
ftr-470	478	93	the	the	DET
ftr-470	478	94	marital	marital	ADJ
ftr-470	478	95	deduction	deduction	NOUN
ftr-470	478	96	,	,	PUNCT
ftr-470	478	97	but	but	CCONJ
ftr-470	478	98	not	not	PART
ftr-470	478	99	the	the	DET
ftr-470	478	100	value	value	NOUN
ftr-470	478	101	of	of	ADP
ftr-470	478	102	included	include	VERB
ftr-470	478	103	assets	asset	NOUN
ftr-470	478	104	,	,	PUNCT
ftr-470	478	105	on	on	ADP
ftr-470	478	106	account	account	NOUN
ftr-470	478	107	of	of	ADP
ftr-470	478	108	an	an	DET
ftr-470	478	109	obligation	obligation	NOUN
ftr-470	478	110	imposed	impose	VERB
ftr-470	478	111	by	by	ADP
ftr-470	478	112	the	the	DET
ftr-470	478	113	decedent	decedent	NOUN
ftr-470	478	114	's	's	PART
ftr-470	478	115	will	will	NOUN
ftr-470	478	116	upon	upon	SCONJ
ftr-470	478	117	the	the	DET
ftr-470	478	118	surviving	surviving	NOUN
ftr-470	478	119	spouse	spouse	NOUN
ftr-470	478	120	to	to	PART
ftr-470	478	121	transfer	transfer	VERB
ftr-470	478	122	the	the	DET
ftr-470	478	123	latter	latter	NOUN
ftr-470	478	124	's	's	PART
ftr-470	478	125	property	property	NOUN
ftr-470	478	126	to	to	ADP
ftr-470	478	127	a	a	DET
ftr-470	478	128	third	third	ADJ
ftr-470	478	129	party	party	NOUN
ftr-470	478	130	as	as	ADP
ftr-470	478	131	a	a	DET
ftr-470	478	132	condition	condition	NOUN
ftr-470	478	133	for	for	ADP
ftr-470	478	134	receiving	receive	VERB
ftr-470	478	135	the	the	DET
ftr-470	478	136	bequest	bequest	NOUN
ftr-470	478	137	.	.	PUNCT
ftr-470	479	1	the	the	DET
ftr-470	479	2	fact	fact	NOUN
ftr-470	479	3	that	that	SCONJ
ftr-470	479	4	valuation	valuation	NOUN
ftr-470	479	5	for	for	ADP
ftr-470	479	6	inclusion	inclusion	NOUN
ftr-470	479	7	and	and	CCONJ
ftr-470	479	8	deduction	deduction	NOUN
ftr-470	479	9	purposes	purpose	NOUN
ftr-470	479	10	may	may	AUX
ftr-470	479	11	be	be	AUX
ftr-470	479	12	asymmetrical	asymmetrical	ADJ
ftr-470	479	13	is	be	AUX
ftr-470	479	14	not	not	PART
ftr-470	479	15	inconsistent	inconsistent	ADJ
ftr-470	479	16	with	with	ADP
ftr-470	479	17	the	the	DET
ftr-470	479	18	proposition	proposition	NOUN
ftr-470	479	19	that	that	SCONJ
ftr-470	479	20	valuation	valuation	NOUN
ftr-470	479	21	for	for	ADP
ftr-470	479	22	both	both	DET
ftr-470	479	23	purposes	purpose	NOUN
ftr-470	479	24	should	should	AUX
ftr-470	479	25	be	be	AUX
ftr-470	479	26	"	"	PUNCT
ftr-470	479	27	as	as	ADP
ftr-470	479	28	of	of	ADP
ftr-470	479	29	'	'	PUNCT
ftr-470	479	30	the	the	DET
ftr-470	479	31	decedent	decedent	NOUN
ftr-470	479	32	's	's	PART
ftr-470	479	33	death	death	NOUN
ftr-470	479	34	.	.	PUNCT
ftr-470	480	1	thus	thus	ADV
ftr-470	480	2	,	,	PUNCT
ftr-470	480	3	if	if	SCONJ
ftr-470	480	4	the	the	DET
ftr-470	480	5	facts	fact	NOUN
ftr-470	480	6	that	that	PRON
ftr-470	480	7	reduce	reduce	VERB
ftr-470	480	8	the	the	DET
ftr-470	480	9	bequest	bequest	NOUN
ftr-470	480	10	are	be	AUX
ftr-470	480	11	triggered	trigger	VERB
ftr-470	480	12	by	by	ADP
ftr-470	480	13	a	a	DET
ftr-470	480	14	post	post	ADJ
ftr-470	480	15	-	-	ADJ
ftr-470	480	16	death	death	ADJ
ftr-470	480	17	event	event	NOUN
ftr-470	480	18	,	,	PUNCT
ftr-470	480	19	the	the	DET
ftr-470	480	20	reduction	reduction	NOUN
ftr-470	480	21	in	in	ADP
ftr-470	480	22	the	the	DET
ftr-470	480	23	deduction	deduction	NOUN
ftr-470	480	24	should	should	AUX
ftr-470	480	25	,	,	PUNCT
ftr-470	480	26	in	in	ADP
ftr-470	480	27	theory	theory	NOUN
ftr-470	480	28	,	,	PUNCT
ftr-470	480	29	be	be	AUX
ftr-470	480	30	figured	figure	VERB
ftr-470	480	31	on	on	ADP
ftr-470	480	32	the	the	DET
ftr-470	480	33	basis	basis	NOUN
ftr-470	480	34	of	of	ADP
ftr-470	480	35	present	present	ADJ
ftr-470	480	36	value.74	value.74	NOUN
ftr-470	480	37	this	this	DET
ftr-470	480	38	point	point	NOUN
ftr-470	480	39	perhaps	perhaps	ADV
ftr-470	480	40	explains	explain	VERB
ftr-470	480	41	why	why	SCONJ
ftr-470	480	42	section	section	NOUN
ftr-470	480	43	2056(b)(4	2056(b)(4	NUM
ftr-470	480	44	)	)	PUNCT
ftr-470	480	45	states	state	VERB
ftr-470	480	46	that	that	SCONJ
ftr-470	480	47	encumbrances	encumbrance	NOUN
ftr-470	480	48	,	,	PUNCT
ftr-470	480	49	etc	etc	X
ftr-470	480	50	.	.	X
ftr-470	480	51	,	,	PUNCT
ftr-470	480	52	be	be	AUX
ftr-470	480	53	"	"	PUNCT
ftr-470	480	54	taken	take	VERB
ftr-470	480	55	into	into	ADP
ftr-470	480	56	account	account	NOUN
ftr-470	480	57	"	"	PUNCT
ftr-470	480	58	in	in	ADP
ftr-470	480	59	valuing	value	VERB
ftr-470	480	60	the	the	DET
ftr-470	480	61	deduction	deduction	NOUN
ftr-470	480	62	(	(	PUNCT
ftr-470	480	63	as	as	SCONJ
ftr-470	480	64	opposed	oppose	VERB
ftr-470	480	65	to	to	ADP
ftr-470	480	66	mandating	mandate	VERB
ftr-470	480	67	a	a	DET
ftr-470	480	68	dollar	dollar	NOUN
ftr-470	480	69	-	-	PUNCT
ftr-470	480	70	for	for	ADP
ftr-470	480	71	-	-	PUNCT
ftr-470	480	72	dollar	dollar	NOUN
ftr-470	480	73	reduction	reduction	NOUN
ftr-470	480	74	)	)	PUNCT
ftr-470	480	75	.	.	PUNCT
ftr-470	481	1	however	however	ADV
ftr-470	481	2	,	,	PUNCT
ftr-470	481	3	if	if	SCONJ
ftr-470	481	4	the	the	DET
ftr-470	481	5	encumbrance	encumbrance	NOUN
ftr-470	481	6	,	,	PUNCT
ftr-470	481	7	etc	etc	X
ftr-470	481	8	.	.	X
ftr-470	481	9	,	,	PUNCT
ftr-470	481	10	and	and	CCONJ
ftr-470	481	11	the	the	DET
ftr-470	481	12	amount	amount	NOUN
ftr-470	481	13	thereof	thereof	ADV
ftr-470	481	14	can	can	AUX
ftr-470	481	15	be	be	AUX
ftr-470	481	16	determined	determine	VERB
ftr-470	481	17	as	as	ADP
ftr-470	481	18	of	of	ADP
ftr-470	481	19	the	the	DET
ftr-470	481	20	date	date	NOUN
ftr-470	481	21	of	of	ADP
ftr-470	481	22	death	death	NOUN
ftr-470	481	23	,	,	PUNCT
ftr-470	481	24	and	and	CCONJ
ftr-470	481	25	the	the	DET
ftr-470	481	26	only	only	ADJ
ftr-470	481	27	70	70	NUM
ftr-470	481	28	.	.	PUNCT
ftr-470	482	1	the	the	DET
ftr-470	482	2	taxpayer	taxpayer	NOUN
ftr-470	482	3	's	's	PART
ftr-470	482	4	brief	brief	NOUN
ftr-470	482	5	in	in	ADP
ftr-470	482	6	hubert	hubert	PROPN
ftr-470	482	7	principally	principally	ADV
ftr-470	482	8	relies	rely	VERB
ftr-470	482	9	on	on	ADP
ftr-470	482	10	this	this	DET
ftr-470	482	11	argument	argument	NOUN
ftr-470	482	12	.	.	PUNCT
ftr-470	483	1	brief	brief	ADJ
ftr-470	483	2	for	for	ADP
ftr-470	483	3	respondent	respondent	NOUN
ftr-470	483	4	at	at	ADP
ftr-470	483	5	16	16	NUM
ftr-470	483	6	,	,	PUNCT
ftr-470	483	7	hubert	hubert	PROPN
ftr-470	483	8	,	,	PUNCT
ftr-470	483	9	117	117	NUM
ftr-470	483	10	s.	s.	PROPN
ftr-470	483	11	ct	ct	PROPN
ftr-470	483	12	.	.	PUNCT
ftr-470	484	1	(	(	PUNCT
ftr-470	484	2	no	no	INTJ
ftr-470	484	3	.	.	NOUN
ftr-470	484	4	95	95	NUM
ftr-470	484	5	-	-	PUNCT
ftr-470	484	6	1402	1402	NUM
ftr-470	484	7	)	)	PUNCT
ftr-470	484	8	.	.	PUNCT
ftr-470	485	1	at	at	ADV
ftr-470	485	2	least	least	ADV
ftr-470	485	3	one	one	NUM
ftr-470	485	4	commentator	commentator	NOUN
ftr-470	485	5	also	also	ADV
ftr-470	485	6	makes	make	VERB
ftr-470	485	7	this	this	DET
ftr-470	485	8	assumption	assumption	NOUN
ftr-470	485	9	.	.	PUNCT
ftr-470	486	1	farhad	farhad	PROPN
ftr-470	486	2	aghami	aghami	PROPN
ftr-470	486	3	,	,	PUNCT
ftr-470	486	4	payments	payment	NOUN
ftr-470	486	5	out	out	ADP
ftr-470	486	6	of	of	ADP
ftr-470	486	7	post	post	X
ftr-470	486	8	mortem	mortem	PROPN
ftr-470	486	9	income	income	NOUN
ftr-470	486	10	:	:	PUNCT
ftr-470	486	11	impact	impact	NOUN
ftr-470	486	12	on	on	ADP
ftr-470	486	13	estate	estate	NOUN
ftr-470	486	14	tax	tax	NOUN
ftr-470	486	15	marital	marital	ADJ
ftr-470	486	16	and	and	CCONJ
ftr-470	486	17	charitable	charitable	ADJ
ftr-470	486	18	deductions	deduction	NOUN
ftr-470	486	19	,	,	PUNCT
ftr-470	486	20	49	49	NUM
ftr-470	486	21	tax	tax	NOUN
ftr-470	486	22	law	law	NOUN
ftr-470	486	23	.	.	PUNCT
ftr-470	487	1	707	707	NUM
ftr-470	487	2	,	,	PUNCT
ftr-470	487	3	737	737	NUM
ftr-470	487	4	-	-	SYM
ftr-470	487	5	40	40	NUM
ftr-470	487	6	(	(	PUNCT
ftr-470	487	7	1996	1996	NUM
ftr-470	487	8	)	)	PUNCT
ftr-470	487	9	.	.	PUNCT
ftr-470	488	1	71	71	NUM
ftr-470	488	2	.	.	PUNCT
ftr-470	489	1	see	see	VERB
ftr-470	489	2	provident	provident	PROPN
ftr-470	489	3	nat'l	nat'l	PROPN
ftr-470	489	4	bank	bank	PROPN
ftr-470	489	5	v.	v.	PROPN
ftr-470	489	6	united	united	PROPN
ftr-470	489	7	states	states	PROPN
ftr-470	489	8	,	,	PUNCT
ftr-470	489	9	581	581	NUM
ftr-470	489	10	f.2d	f.2d	NOUN
ftr-470	489	11	1081	1081	NUM
ftr-470	489	12	,	,	PUNCT
ftr-470	489	13	1086	1086	NUM
ftr-470	489	14	-	-	SYM
ftr-470	489	15	87	87	NUM
ftr-470	489	16	(	(	PUNCT
ftr-470	489	17	3rd	3rd	ADJ
ftr-470	489	18	cir	cir	NOUN
ftr-470	489	19	.	.	PROPN
ftr-470	489	20	1978	1978	NUM
ftr-470	489	21	)	)	PUNCT
ftr-470	489	22	.	.	PUNCT
ftr-470	490	1	72	72	NUM
ftr-470	490	2	.	.	PUNCT
ftr-470	491	1	ahmanson	ahmanson	PROPN
ftr-470	491	2	found	find	VERB
ftr-470	491	3	.	.	PUNCT
ftr-470	492	1	v.	v.	PROPN
ftr-470	492	2	united	united	PROPN
ftr-470	492	3	states	states	PROPN
ftr-470	492	4	,	,	PUNCT
ftr-470	492	5	674	674	NUM
ftr-470	492	6	f.2d	f.2d	ADP
ftr-470	492	7	761	761	NUM
ftr-470	492	8	,	,	PUNCT
ftr-470	492	9	771	771	NUM
ftr-470	492	10	-	-	SYM
ftr-470	492	11	72	72	NUM
ftr-470	492	12	(	(	PUNCT
ftr-470	492	13	9th	9th	ADJ
ftr-470	492	14	cir	cir	NOUN
ftr-470	492	15	.	.	PROPN
ftr-470	492	16	1981	1981	NUM
ftr-470	492	17	)	)	PUNCT
ftr-470	492	18	(	(	PUNCT
ftr-470	492	19	charitable	charitable	ADJ
ftr-470	492	20	bequest	bequest	NOUN
ftr-470	492	21	)	)	PUNCT
ftr-470	492	22	.	.	PUNCT
ftr-470	493	1	accord	accord	NOUN
ftr-470	493	2	,	,	PUNCT
ftr-470	493	3	estate	estate	NOUN
ftr-470	493	4	of	of	ADP
ftr-470	493	5	chenoweth	chenoweth	PROPN
ftr-470	493	6	v.	v.	PROPN
ftr-470	493	7	commissioner	commissioner	PROPN
ftr-470	493	8	,	,	PUNCT
ftr-470	493	9	88	88	NUM
ftr-470	493	10	t.c	t.c	PROPN
ftr-470	493	11	.	.	PROPN
ftr-470	493	12	1577	1577	NUM
ftr-470	493	13	(	(	PUNCT
ftr-470	493	14	1987	1987	NUM
ftr-470	493	15	)	)	PUNCT
ftr-470	493	16	.	.	PUNCT
ftr-470	494	1	73	73	NUM
ftr-470	494	2	.	.	X
ftr-470	494	3	375	375	NUM
ftr-470	494	4	u.s	u.s	PROPN
ftr-470	494	5	.	.	PROPN
ftr-470	494	6	118	118	NUM
ftr-470	494	7	(	(	PUNCT
ftr-470	494	8	1963	1963	NUM
ftr-470	494	9	)	)	PUNCT
ftr-470	494	10	.	.	PUNCT
ftr-470	495	1	74	74	NUM
ftr-470	495	2	.	.	PUNCT
ftr-470	496	1	the	the	DET
ftr-470	496	2	amicus	amicus	NOUN
ftr-470	496	3	brief	brief	NOUN
ftr-470	496	4	of	of	ADP
ftr-470	496	5	the	the	DET
ftr-470	496	6	tax	tax	NOUN
ftr-470	496	7	section	section	NOUN
ftr-470	496	8	of	of	ADP
ftr-470	496	9	the	the	DET
ftr-470	496	10	florida	florida	PROPN
ftr-470	496	11	state	state	NOUN
ftr-470	496	12	bar	bar	NOUN
ftr-470	496	13	erroneously	erroneously	ADV
ftr-470	496	14	argued	argue	VERB
ftr-470	496	15	that	that	SCONJ
ftr-470	496	16	the	the	DET
ftr-470	496	17	government	government	NOUN
ftr-470	496	18	's	's	PART
ftr-470	496	19	position	position	NOUN
ftr-470	496	20	in	in	ADP
ftr-470	496	21	hubert	hubert	PROPN
ftr-470	496	22	would	would	AUX
ftr-470	496	23	demand	demand	VERB
ftr-470	496	24	reduction	reduction	NOUN
ftr-470	496	25	of	of	ADP
ftr-470	496	26	the	the	DET
ftr-470	496	27	marital	marital	ADJ
ftr-470	496	28	deduction	deduction	NOUN
ftr-470	496	29	by	by	ADP
ftr-470	496	30	post	post	ADJ
ftr-470	496	31	-	-	ADJ
ftr-470	496	32	death	death	ADJ
ftr-470	496	33	depreciation	depreciation	NOUN
ftr-470	496	34	or	or	CCONJ
ftr-470	496	35	reductions	reduction	NOUN
ftr-470	496	36	in	in	ADP
ftr-470	496	37	net	net	ADJ
ftr-470	496	38	income	income	NOUN
ftr-470	496	39	.	.	PUNCT
ftr-470	497	1	brief	brief	ADJ
ftr-470	497	2	for	for	ADP
ftr-470	497	3	amicus	amicus	NOUN
ftr-470	497	4	curiae	curiae	NOUN
ftr-470	497	5	the	the	DET
ftr-470	497	6	tax	tax	NOUN
ftr-470	497	7	section	section	NOUN
ftr-470	497	8	of	of	ADP
ftr-470	497	9	the	the	DET
ftr-470	497	10	florida	florida	PROPN
ftr-470	497	11	bar	bar	NOUN
ftr-470	497	12	in	in	ADP
ftr-470	497	13	support	support	NOUN
ftr-470	497	14	of	of	ADP
ftr-470	497	15	respondent	respondent	NOUN
ftr-470	497	16	at	at	ADP
ftr-470	497	17	8	8	NUM
ftr-470	497	18	n.9	n.9	NOUN
ftr-470	497	19	,	,	PUNCT
ftr-470	497	20	hubert	hubert	PROPN
ftr-470	497	21	,	,	PUNCT
ftr-470	497	22	117	117	NUM
ftr-470	497	23	s.	s.	PROPN
ftr-470	497	24	ct	ct	PROPN
ftr-470	497	25	.	.	PUNCT
ftr-470	498	1	(	(	PUNCT
ftr-470	498	2	no	no	INTJ
ftr-470	498	3	.	.	NOUN
ftr-470	498	4	95	95	NUM
ftr-470	498	5	-	-	PUNCT
ftr-470	498	6	1402	1402	NUM
ftr-470	498	7	)	)	PUNCT
ftr-470	498	8	.	.	PUNCT
ftr-470	499	1	the	the	DET
ftr-470	499	2	possibility	possibility	NOUN
ftr-470	499	3	of	of	ADP
ftr-470	499	4	post	post	ADJ
ftr-470	499	5	-	-	ADJ
ftr-470	499	6	death	death	ADJ
ftr-470	499	7	depreciation	depreciation	NOUN
ftr-470	499	8	or	or	CCONJ
ftr-470	499	9	reductions	reduction	NOUN
ftr-470	499	10	in	in	ADP
ftr-470	499	11	net	net	ADJ
ftr-470	499	12	income	income	NOUN
ftr-470	499	13	is	be	AUX
ftr-470	499	14	already	already	ADV
ftr-470	499	15	factored	factor	VERB
ftr-470	499	16	into	into	ADP
ftr-470	499	17	the	the	DET
ftr-470	499	18	asset	asset	NOUN
ftr-470	499	19	values	value	NOUN
ftr-470	499	20	.	.	PUNCT
ftr-470	500	1	in	in	ADP
ftr-470	500	2	contrast	contrast	NOUN
ftr-470	500	3	,	,	PUNCT
ftr-470	500	4	post	post	ADJ
ftr-470	500	5	-	-	ADJ
ftr-470	500	6	death	death	ADJ
ftr-470	500	7	charges	charge	NOUN
ftr-470	500	8	of	of	ADP
ftr-470	500	9	administration	administration	NOUN
ftr-470	500	10	expenses	expense	NOUN
ftr-470	500	11	to	to	ADP
ftr-470	500	12	income	income	NOUN
ftr-470	500	13	are	be	AUX
ftr-470	500	14	not	not	PART
ftr-470	500	15	taken	take	VERB
ftr-470	500	16	into	into	ADP
ftr-470	500	17	account	account	NOUN
ftr-470	500	18	in	in	ADP
ftr-470	500	19	asset	asset	NOUN
ftr-470	500	20	values	value	NOUN
ftr-470	500	21	.	.	PUNCT
ftr-470	501	1	see	see	VERB
ftr-470	501	2	supra	supra	PROPN
ftr-470	501	3	pp	pp	PROPN
ftr-470	501	4	.	.	PUNCT
ftr-470	502	1	629	629	NUM
ftr-470	502	2	-	-	SYM
ftr-470	502	3	31	31	NUM
ftr-470	502	4	.	.	PUNCT
ftr-470	503	1	[	[	X
ftr-470	503	2	vol	vol	NOUN
ftr-470	503	3	3:11	3:11	NUM
ftr-470	503	4	lifting	lift	VERB
ftr-470	503	5	the	the	DET
ftr-470	503	6	shroud	shroud	NOUN
ftr-470	503	7	obscuring	obscure	VERB
ftr-470	503	8	estate	estate	NOUN
ftr-470	503	9	of	of	ADP
ftr-470	503	10	hubert	hubert	NOUN
ftr-470	503	11	uncertainty	uncertainty	NOUN
ftr-470	503	12	is	be	AUX
ftr-470	503	13	the	the	DET
ftr-470	503	14	time	time	NOUN
ftr-470	503	15	of	of	ADP
ftr-470	503	16	discharge	discharge	NOUN
ftr-470	503	17	,	,	PUNCT
ftr-470	503	18	transfer	transfer	NOUN
ftr-470	503	19	,	,	PUNCT
ftr-470	503	20	or	or	CCONJ
ftr-470	503	21	payment	payment	NOUN
ftr-470	503	22	with	with	ADP
ftr-470	503	23	respect	respect	NOUN
ftr-470	503	24	to	to	ADP
ftr-470	503	25	the	the	DET
ftr-470	503	26	encumbrance	encumbrance	NOUN
ftr-470	503	27	,	,	PUNCT
ftr-470	503	28	etc	etc	X
ftr-470	503	29	.	.	X
ftr-470	503	30	,	,	PUNCT
ftr-470	503	31	it	it	PRON
ftr-470	503	32	would	would	AUX
ftr-470	503	33	not	not	PART
ftr-470	503	34	be	be	AUX
ftr-470	503	35	unreasonable	unreasonable	ADJ
ftr-470	503	36	to	to	PART
ftr-470	503	37	require	require	VERB
ftr-470	503	38	a	a	DET
ftr-470	503	39	dollar	dollar	NOUN
ftr-470	503	40	-	-	PUNCT
ftr-470	503	41	for	for	ADP
ftr-470	503	42	-	-	PUNCT
ftr-470	503	43	dollar	dollar	NOUN
ftr-470	503	44	reduction	reduction	NOUN
ftr-470	503	45	in	in	ADP
ftr-470	503	46	the	the	DET
ftr-470	503	47	deduction	deduction	NOUN
ftr-470	503	48	.	.	PUNCT
ftr-470	504	1	administration	administration	NOUN
ftr-470	504	2	expenses	expense	NOUN
ftr-470	504	3	are	be	AUX
ftr-470	504	4	a	a	DET
ftr-470	504	5	close	close	ADJ
ftr-470	504	6	call	call	NOUN
ftr-470	504	7	;	;	PUNCT
ftr-470	504	8	those	those	PRON
ftr-470	504	9	that	that	PRON
ftr-470	504	10	are	be	AUX
ftr-470	504	11	determinable	determinable	ADJ
ftr-470	504	12	as	as	ADP
ftr-470	504	13	a	a	DET
ftr-470	504	14	percentage	percentage	NOUN
ftr-470	504	15	of	of	ADP
ftr-470	504	16	the	the	DET
ftr-470	504	17	estate	estate	NOUN
ftr-470	504	18	principal	principal	NOUN
ftr-470	504	19	might	might	AUX
ftr-470	504	20	be	be	AUX
ftr-470	504	21	deemed	deem	VERB
ftr-470	504	22	to	to	PART
ftr-470	504	23	reduce	reduce	VERB
ftr-470	504	24	the	the	DET
ftr-470	504	25	deduction	deduction	NOUN
ftr-470	504	26	dollar	dollar	NOUN
ftr-470	504	27	for	for	ADP
ftr-470	504	28	dollar	dollar	NOUN
ftr-470	504	29	;	;	PUNCT
ftr-470	504	30	,	,	PUNCT
ftr-470	504	31	those	those	PRON
ftr-470	504	32	that	that	PRON
ftr-470	504	33	are	be	AUX
ftr-470	504	34	not	not	PART
ftr-470	504	35	determinable	determinable	ADJ
ftr-470	504	36	as	as	ADP
ftr-470	504	37	a	a	DET
ftr-470	504	38	precentage	precentage	NOUN
ftr-470	504	39	of	of	ADP
ftr-470	504	40	the	the	DET
ftr-470	504	41	estate	estate	NOUN
ftr-470	504	42	principal	principal	NOUN
ftr-470	504	43	should	should	AUX
ftr-470	504	44	be	be	AUX
ftr-470	504	45	reduced	reduce	VERB
ftr-470	504	46	to	to	ADP
ftr-470	504	47	the	the	DET
ftr-470	504	48	present	present	ADJ
ftr-470	504	49	value	value	NOUN
ftr-470	504	50	as	as	ADP
ftr-470	504	51	of	of	ADP
ftr-470	504	52	the	the	DET
ftr-470	504	53	date	date	NOUN
ftr-470	504	54	of	of	ADP
ftr-470	504	55	death	death	NOUN
ftr-470	504	56	.	.	PUNCT
ftr-470	505	1	in	in	ADP
ftr-470	505	2	any	any	DET
ftr-470	505	3	event	event	NOUN
ftr-470	505	4	,	,	PUNCT
ftr-470	505	5	the	the	DET
ftr-470	505	6	present	present	ADJ
ftr-470	505	7	-	-	PUNCT
ftr-470	505	8	value	value	NOUN
ftr-470	505	9	norm	norm	NOUN
ftr-470	505	10	dictates	dictate	VERB
ftr-470	505	11	that	that	SCONJ
ftr-470	505	12	the	the	DET
ftr-470	505	13	reduction	reduction	NOUN
ftr-470	505	14	in	in	ADP
ftr-470	505	15	the	the	DET
ftr-470	505	16	deduction	deduction	NOUN
ftr-470	505	17	should	should	AUX
ftr-470	505	18	occur	occur	VERB
ftr-470	505	19	regardless	regardless	ADV
ftr-470	505	20	of	of	ADP
ftr-470	505	21	whether	whether	SCONJ
ftr-470	505	22	the	the	DET
ftr-470	505	23	charge	charge	NOUN
ftr-470	505	24	is	be	AUX
ftr-470	505	25	mandatory	mandatory	ADJ
ftr-470	505	26	or	or	CCONJ
ftr-470	505	27	discretionary	discretionary	ADJ
ftr-470	505	28	or	or	CCONJ
ftr-470	505	29	whether	whether	SCONJ
ftr-470	505	30	it	it	PRON
ftr-470	505	31	is	be	AUX
ftr-470	505	32	made	make	VERB
ftr-470	505	33	against	against	ADP
ftr-470	505	34	the	the	DET
ftr-470	505	35	corpus	corpus	NOUN
ftr-470	505	36	or	or	CCONJ
ftr-470	505	37	income	income	NOUN
ftr-470	505	38	of	of	ADP
ftr-470	505	39	the	the	DET
ftr-470	505	40	marital	marital	ADJ
ftr-470	505	41	bequest	bequest	NOUN
ftr-470	505	42	.	.	PUNCT
ftr-470	506	1	in	in	ADP
ftr-470	506	2	hubert	hubert	PROPN
ftr-470	506	3	the	the	DET
ftr-470	506	4	parties	party	NOUN
ftr-470	506	5	agreed	agree	VERB
ftr-470	506	6	,	,	PUNCT
ftr-470	506	7	and	and	CCONJ
ftr-470	506	8	the	the	DET
ftr-470	506	9	court	court	NOUN
ftr-470	506	10	(	(	PUNCT
ftr-470	506	11	without	without	ADP
ftr-470	506	12	elaboration	elaboration	NOUN
ftr-470	506	13	)	)	PUNCT
ftr-470	506	14	endorsed	endorse	VERB
ftr-470	506	15	the	the	DET
ftr-470	506	16	view	view	NOUN
ftr-470	506	17	that	that	SCONJ
ftr-470	506	18	the	the	DET
ftr-470	506	19	marital	marital	ADJ
ftr-470	506	20	deduction	deduction	NOUN
ftr-470	506	21	would	would	AUX
ftr-470	506	22	indeed	indeed	ADV
ftr-470	506	23	be	be	AUX
ftr-470	506	24	reduced	reduce	VERB
ftr-470	506	25	if	if	SCONJ
ftr-470	506	26	the	the	DET
ftr-470	506	27	estate	estate	NOUN
ftr-470	506	28	administration	administration	NOUN
ftr-470	506	29	expenses	expense	NOUN
ftr-470	506	30	were	be	AUX
ftr-470	506	31	in	in	ADP
ftr-470	506	32	fact	fact	NOUN
ftr-470	506	33	(	(	PUNCT
ftr-470	506	34	pursuant	pursuant	ADJ
ftr-470	506	35	to	to	ADP
ftr-470	506	36	the	the	DET
ftr-470	506	37	exercise	exercise	NOUN
ftr-470	506	38	of	of	ADP
ftr-470	506	39	the	the	DET
ftr-470	506	40	executor	executor	NOUN
ftr-470	506	41	's	's	PART
ftr-470	506	42	discretion	discretion	NOUN
ftr-470	506	43	)	)	PUNCT
ftr-470	506	44	charged	charge	VERB
ftr-470	506	45	to	to	ADP
ftr-470	506	46	principal	principal	NOUN
ftr-470	506	47	,	,	PUNCT
ftr-470	506	48	regardless	regardless	ADV
ftr-470	506	49	of	of	ADP
ftr-470	506	50	whether	whether	SCONJ
ftr-470	506	51	deducted	deduct	VERB
ftr-470	506	52	for	for	ADP
ftr-470	506	53	estate	estate	NOUN
ftr-470	506	54	tax	tax	NOUN
ftr-470	506	55	purposes	purpose	NOUN
ftr-470	506	56	or	or	CCONJ
ftr-470	506	57	income	income	NOUN
ftr-470	506	58	tax	tax	NOUN
ftr-470	506	59	purposes.7	purposes.7	NOUN
ftr-470	506	60	5	5	NUM
ftr-470	506	61	this	this	DET
ftr-470	506	62	"	"	PUNCT
ftr-470	506	63	rule	rule	NOUN
ftr-470	506	64	"	"	PUNCT
ftr-470	506	65	is	be	AUX
ftr-470	506	66	compatible	compatible	ADJ
ftr-470	506	67	with	with	ADP
ftr-470	506	68	only	only	ADV
ftr-470	506	69	one	one	NUM
ftr-470	506	70	principle	principle	NOUN
ftr-470	506	71	,	,	PUNCT
ftr-470	506	72	namely	namely	ADV
ftr-470	506	73	,	,	PUNCT
ftr-470	506	74	that	that	SCONJ
ftr-470	506	75	the	the	DET
ftr-470	506	76	marital	marital	ADJ
ftr-470	506	77	deduction	deduction	NOUN
ftr-470	506	78	is	be	AUX
ftr-470	506	79	to	to	PART
ftr-470	506	80	be	be	AUX
ftr-470	506	81	reduced	reduce	VERB
ftr-470	506	82	when	when	SCONJ
ftr-470	506	83	the	the	DET
ftr-470	506	84	legatee	legatee	NOUN
ftr-470	506	85	of	of	ADP
ftr-470	506	86	the	the	DET
ftr-470	506	87	qualifying	qualifying	NOUN
ftr-470	506	88	bequest	bequest	NOUN
ftr-470	506	89	in	in	ADP
ftr-470	506	90	fact	fact	NOUN
ftr-470	506	91	obtains	obtain	VERB
ftr-470	506	92	less	less	ADJ
ftr-470	506	93	than	than	ADP
ftr-470	506	94	the	the	DET
ftr-470	506	95	gross	gross	ADJ
ftr-470	506	96	bequest	bequest	NOUN
ftr-470	506	97	due	due	ADP
ftr-470	506	98	to	to	ADP
ftr-470	506	99	payments	payment	NOUN
ftr-470	506	100	or	or	CCONJ
ftr-470	506	101	distributions	distribution	NOUN
ftr-470	506	102	incurred	incur	VERB
ftr-470	506	103	in	in	ADP
ftr-470	506	104	the	the	DET
ftr-470	506	105	estate	estate	NOUN
ftr-470	506	106	transmission	transmission	NOUN
ftr-470	506	107	process	process	NOUN
ftr-470	506	108	.	.	PUNCT
ftr-470	507	1	76	76	NUM
ftr-470	507	2	this	this	DET
ftr-470	507	3	concession	concession	NOUN
ftr-470	507	4	should	should	AUX
ftr-470	507	5	have	have	AUX
ftr-470	507	6	been	be	AUX
ftr-470	507	7	fatal	fatal	ADJ
ftr-470	507	8	to	to	ADP
ftr-470	507	9	the	the	DET
ftr-470	507	10	taxpayer	taxpayer	NOUN
ftr-470	507	11	in	in	ADP
ftr-470	507	12	hubert	hubert	PROPN
ftr-470	507	13	.	.	PUNCT
ftr-470	508	1	another	another	DET
ftr-470	508	2	version	version	NOUN
ftr-470	508	3	of	of	ADP
ftr-470	508	4	the	the	DET
ftr-470	508	5	symmetry	symmetry	NOUN
ftr-470	508	6	argument	argument	NOUN
ftr-470	508	7	is	be	AUX
ftr-470	508	8	as	as	SCONJ
ftr-470	508	9	follows	follow	VERB
ftr-470	508	10	:	:	PUNCT
ftr-470	508	11	(	(	PUNCT
ftr-470	508	12	i	i	NOUN
ftr-470	508	13	)	)	PUNCT
ftr-470	508	14	the	the	DET
ftr-470	508	15	amount	amount	NOUN
ftr-470	508	16	included	include	VERB
ftr-470	508	17	in	in	ADP
ftr-470	508	18	the	the	DET
ftr-470	508	19	gross	gross	ADJ
ftr-470	508	20	estate	estate	NOUN
ftr-470	508	21	is	be	AUX
ftr-470	508	22	the	the	DET
ftr-470	508	23	"	"	PUNCT
ftr-470	508	24	principal	principal	NOUN
ftr-470	508	25	"	"	PUNCT
ftr-470	508	26	of	of	ADP
ftr-470	508	27	assets	asset	NOUN
ftr-470	508	28	,	,	PUNCT
ftr-470	508	29	i.e.	i.e.	X
ftr-470	508	30	,	,	PUNCT
ftr-470	508	31	excluding	exclude	VERB
ftr-470	508	32	post	post	ADJ
ftr-470	508	33	-	-	ADJ
ftr-470	508	34	death	death	ADJ
ftr-470	508	35	income	income	NOUN
ftr-470	508	36	;	;	PUNCT
ftr-470	508	37	the	the	DET
ftr-470	508	38	deduction	deduction	NOUN
ftr-470	508	39	is	be	AUX
ftr-470	508	40	for	for	ADP
ftr-470	508	41	the	the	DET
ftr-470	508	42	same	same	ADJ
ftr-470	508	43	principal	principal	NOUN
ftr-470	508	44	included	include	VERB
ftr-470	508	45	in	in	ADP
ftr-470	508	46	marital	marital	ADJ
ftr-470	508	47	bequests	bequest	NOUN
ftr-470	508	48	;	;	PUNCT
ftr-470	508	49	therefore	therefore	ADV
ftr-470	508	50	,	,	PUNCT
ftr-470	508	51	charges	charge	NOUN
ftr-470	508	52	against	against	ADP
ftr-470	508	53	income	income	NOUN
ftr-470	508	54	per	per	X
ftr-470	508	55	se	se	X
ftr-470	508	56	can	can	AUX
ftr-470	508	57	not	not	PART
ftr-470	508	58	reduce	reduce	VERB
ftr-470	508	59	the	the	DET
ftr-470	508	60	deduction	deduction	NOUN
ftr-470	508	61	.	.	PUNCT
ftr-470	509	1	7	7	NUM
ftr-470	509	2	basically	basically	ADV
ftr-470	509	3	,	,	PUNCT
ftr-470	509	4	the	the	DET
ftr-470	509	5	argument	argument	NOUN
ftr-470	509	6	is	be	AUX
ftr-470	509	7	a	a	DET
ftr-470	509	8	non	non	ADJ
ftr-470	509	9	sequiturthe	sequiturthe	NOUN
ftr-470	509	10	date	date	NOUN
ftr-470	509	11	-	-	PUNCT
ftr-470	509	12	of	of	ADP
ftr-470	509	13	-	-	PUNCT
ftr-470	509	14	death	death	NOUN
ftr-470	509	15	principal	principal	NOUN
ftr-470	509	16	for	for	ADP
ftr-470	509	17	inclusion	inclusion	NOUN
ftr-470	509	18	purposes	purpose	NOUN
ftr-470	509	19	is	be	AUX
ftr-470	509	20	the	the	DET
ftr-470	509	21	present	present	ADJ
ftr-470	509	22	value	value	NOUN
ftr-470	509	23	of	of	ADP
ftr-470	509	24	all	all	DET
ftr-470	509	25	future	future	ADJ
ftr-470	509	26	returns	return	NOUN
ftr-470	509	27	,	,	PUNCT
ftr-470	509	28	both	both	DET
ftr-470	509	29	"	"	PUNCT
ftr-470	509	30	principal	principal	NOUN
ftr-470	509	31	"	"	PUNCT
ftr-470	509	32	and	and	CCONJ
ftr-470	509	33	"	"	PUNCT
ftr-470	509	34	income";7	income";7	VERB
ftr-470	509	35	8	8	NUM
ftr-470	509	36	the	the	DET
ftr-470	509	37	marital	marital	ADJ
ftr-470	509	38	deduction	deduction	NOUN
ftr-470	509	39	assumes	assume	VERB
ftr-470	509	40	that	that	SCONJ
ftr-470	509	41	the	the	DET
ftr-470	509	42	surviving	surviving	NOUN
ftr-470	509	43	spouse	spouse	NOUN
ftr-470	509	44	will	will	AUX
ftr-470	509	45	be	be	AUX
ftr-470	509	46	the	the	DET
ftr-470	509	47	transfer	transfer	NOUN
ftr-470	509	48	tax	tax	NOUN
ftr-470	509	49	owner	owner	NOUN
ftr-470	509	50	of	of	ADP
ftr-470	509	51	both	both	CCONJ
ftr-470	509	52	principal	principal	NOUN
ftr-470	509	53	and	and	CCONJ
ftr-470	509	54	income	income	NOUN
ftr-470	509	55	;	;	PUNCT
ftr-470	509	56	79	79	NUM
ftr-470	509	57	therefore	therefore	ADV
ftr-470	509	58	,	,	PUNCT
ftr-470	509	59	the	the	DET
ftr-470	509	60	possibility	possibility	NOUN
ftr-470	509	61	of	of	ADP
ftr-470	509	62	diverting	divert	VERB
ftr-470	509	63	principal	principal	NOUN
ftr-470	509	64	or	or	CCONJ
ftr-470	509	65	income	income	NOUN
ftr-470	509	66	to	to	ADP
ftr-470	509	67	a	a	DET
ftr-470	509	68	non	non	ADJ
ftr-470	509	69	-	-	ADJ
ftr-470	509	70	marital	marital	ADJ
ftr-470	509	71	use	use	NOUN
ftr-470	509	72	should	should	AUX
ftr-470	509	73	reduce	reduce	VERB
ftr-470	509	74	the	the	DET
ftr-470	509	75	marital	marital	ADJ
ftr-470	509	76	deduction	deduction	NOUN
ftr-470	509	77	.	.	PUNCT
ftr-470	510	1	valuation	valuation	NOUN
ftr-470	510	2	for	for	ADP
ftr-470	510	3	inclusion	inclusion	NOUN
ftr-470	510	4	purposes	purpose	NOUN
ftr-470	510	5	refers	refer	VERB
ftr-470	510	6	to	to	ADP
ftr-470	510	7	specific	specific	ADJ
ftr-470	510	8	assets	asset	NOUN
ftr-470	510	9	.	.	PUNCT
ftr-470	511	1	in	in	ADP
ftr-470	511	2	valuing	value	VERB
ftr-470	511	3	assets	asset	NOUN
ftr-470	511	4	,	,	PUNCT
ftr-470	511	5	the	the	DET
ftr-470	511	6	future	future	ADJ
ftr-470	511	7	income	income	NOUN
ftr-470	511	8	stream	stream	NOUN
ftr-470	511	9	is	be	AUX
ftr-470	511	10	considered	consider	VERB
ftr-470	511	11	,	,	PUNCT
ftr-470	511	12	since	since	SCONJ
ftr-470	511	13	the	the	DET
ftr-470	511	14	value	value	NOUN
ftr-470	511	15	of	of	ADP
ftr-470	511	16	any	any	DET
ftr-470	511	17	asset	asset	NOUN
ftr-470	511	18	is	be	AUX
ftr-470	511	19	determined	determine	VERB
ftr-470	511	20	by	by	ADP
ftr-470	511	21	reducing	reduce	VERB
ftr-470	511	22	future	future	ADJ
ftr-470	511	23	returns	return	NOUN
ftr-470	511	24	(	(	PUNCT
ftr-470	511	25	of	of	ADP
ftr-470	511	26	75	75	NUM
ftr-470	511	27	.	.	PUNCT
ftr-470	512	1	see	see	VERB
ftr-470	512	2	supra	supra	PROPN
ftr-470	512	3	notes	note	NOUN
ftr-470	512	4	20	20	NUM
ftr-470	512	5	and	and	CCONJ
ftr-470	512	6	31	31	NUM
ftr-470	512	7	.	.	X
ftr-470	513	1	76	76	NUM
ftr-470	513	2	.	.	PUNCT
ftr-470	514	1	asset	asset	NOUN
ftr-470	514	2	depreciation	depreciation	NOUN
ftr-470	514	3	to	to	ADP
ftr-470	514	4	the	the	DET
ftr-470	514	5	date	date	NOUN
ftr-470	514	6	of	of	ADP
ftr-470	514	7	funding	fund	VERB
ftr-470	514	8	the	the	DET
ftr-470	514	9	marital	marital	ADJ
ftr-470	514	10	bequest	bequest	NOUN
ftr-470	514	11	due	due	ADP
ftr-470	514	12	to	to	ADP
ftr-470	514	13	market	market	NOUN
ftr-470	514	14	forces	force	NOUN
ftr-470	514	15	would	would	AUX
ftr-470	514	16	not	not	PART
ftr-470	514	17	result	result	VERB
ftr-470	514	18	in	in	ADP
ftr-470	514	19	reduction	reduction	NOUN
ftr-470	514	20	of	of	ADP
ftr-470	514	21	the	the	DET
ftr-470	514	22	marital	marital	ADJ
ftr-470	514	23	deduction	deduction	NOUN
ftr-470	514	24	because	because	SCONJ
ftr-470	514	25	the	the	DET
ftr-470	514	26	value	value	NOUN
ftr-470	514	27	of	of	ADP
ftr-470	514	28	the	the	DET
ftr-470	514	29	deductible	deductible	ADJ
ftr-470	514	30	assets	asset	NOUN
ftr-470	514	31	is	be	AUX
ftr-470	514	32	determined	determine	VERB
ftr-470	514	33	as	as	ADP
ftr-470	514	34	of	of	ADP
ftr-470	514	35	the	the	DET
ftr-470	514	36	decedent	decedent	NOUN
ftr-470	514	37	's	's	PART
ftr-470	514	38	death	death	NOUN
ftr-470	514	39	.	.	PUNCT
ftr-470	515	1	77	77	NUM
ftr-470	515	2	.	.	PUNCT
ftr-470	516	1	see	see	VERB
ftr-470	516	2	brief	brief	NOUN
ftr-470	516	3	for	for	ADP
ftr-470	516	4	respondent	respondent	NOUN
ftr-470	516	5	at	at	ADP
ftr-470	516	6	13	13	NUM
ftr-470	516	7	-	-	SYM
ftr-470	516	8	14	14	NUM
ftr-470	516	9	,	,	PUNCT
ftr-470	516	10	20	20	NUM
ftr-470	516	11	,	,	PUNCT
ftr-470	516	12	hubert	hubert	NOUN
ftr-470	516	13	,	,	PUNCT
ftr-470	516	14	117	117	NUM
ftr-470	516	15	s.	s.	PROPN
ftr-470	516	16	ct	ct	PROPN
ftr-470	516	17	.	.	PUNCT
ftr-470	517	1	(	(	PUNCT
ftr-470	517	2	no	no	INTJ
ftr-470	517	3	.	.	NOUN
ftr-470	517	4	95	95	NUM
ftr-470	517	5	-	-	PUNCT
ftr-470	517	6	1402	1402	NUM
ftr-470	517	7	)	)	PUNCT
ftr-470	517	8	;	;	PUNCT
ftr-470	518	1	brief	brief	ADJ
ftr-470	518	2	amici	amici	PROPN
ftr-470	518	3	curiae	curiae	NOUN
ftr-470	518	4	of	of	ADP
ftr-470	518	5	the	the	DET
ftr-470	518	6	american	american	PROPN
ftr-470	518	7	council	council	PROPN
ftr-470	518	8	on	on	ADP
ftr-470	518	9	education	education	PROPN
ftr-470	518	10	and	and	CCONJ
ftr-470	518	11	united	united	ADJ
ftr-470	518	12	way	way	NOUN
ftr-470	518	13	of	of	ADP
ftr-470	518	14	america	america	PROPN
ftr-470	518	15	in	in	ADP
ftr-470	518	16	support	support	NOUN
ftr-470	518	17	of	of	ADP
ftr-470	518	18	respondnet	respondnet	NOUN
ftr-470	518	19	at	at	ADP
ftr-470	518	20	4	4	NUM
ftr-470	518	21	-	-	SYM
ftr-470	518	22	6	6	NUM
ftr-470	518	23	,	,	PUNCT
ftr-470	518	24	hubert	hubert	NOUN
ftr-470	518	25	,	,	PUNCT
ftr-470	518	26	117	117	NUM
ftr-470	518	27	s.	s.	PROPN
ftr-470	518	28	c.	c.	PROPN
ftr-470	518	29	(	(	PUNCT
ftr-470	518	30	no	no	INTJ
ftr-470	518	31	.	.	NOUN
ftr-470	518	32	95	95	NUM
ftr-470	518	33	-	-	PUNCT
ftr-470	518	34	1402	1402	NUM
ftr-470	518	35	)	)	PUNCT
ftr-470	518	36	.	.	PUNCT
ftr-470	519	1	78	78	NUM
ftr-470	519	2	.	.	PUNCT
ftr-470	520	1	therefore	therefore	ADV
ftr-470	520	2	,	,	PUNCT
ftr-470	520	3	including	include	VERB
ftr-470	520	4	actual	actual	ADJ
ftr-470	520	5	post	post	ADJ
ftr-470	520	6	-	-	ADJ
ftr-470	520	7	death	death	ADJ
ftr-470	520	8	income	income	NOUN
ftr-470	520	9	in	in	ADP
ftr-470	520	10	the	the	DET
ftr-470	520	11	gross	gross	ADJ
ftr-470	520	12	estate	estate	NOUN
ftr-470	520	13	would	would	AUX
ftr-470	520	14	amount	amount	VERB
ftr-470	520	15	to	to	ADP
ftr-470	520	16	including	include	VERB
ftr-470	520	17	the	the	DET
ftr-470	520	18	same	same	ADJ
ftr-470	520	19	income	income	NOUN
ftr-470	520	20	twice	twice	ADV
ftr-470	520	21	.	.	PUNCT
ftr-470	521	1	79	79	NUM
ftr-470	521	2	.	.	PUNCT
ftr-470	522	1	see	see	VERB
ftr-470	522	2	infra	infra	NOUN
ftr-470	522	3	note	note	VERB
ftr-470	522	4	90	90	NUM
ftr-470	522	5	.	.	NUM
ftr-470	522	6	19981	19981	NUM
ftr-470	523	1	florida	florida	PROPN
ftr-470	523	2	tax	tax	NOUN
ftr-470	523	3	review	review	NOUN
ftr-470	523	4	principal	principal	NOUN
ftr-470	523	5	and	and	CCONJ
ftr-470	523	6	income	income	NOUN
ftr-470	523	7	)	)	PUNCT
ftr-470	523	8	to	to	ADP
ftr-470	523	9	present	present	ADJ
ftr-470	523	10	value	value	NOUN
ftr-470	523	11	.	.	PUNCT
ftr-470	524	1	however	however	ADV
ftr-470	524	2	,	,	PUNCT
ftr-470	524	3	in	in	ADP
ftr-470	524	4	valuing	value	VERB
ftr-470	524	5	assets	asset	NOUN
ftr-470	524	6	for	for	ADP
ftr-470	524	7	inclusion	inclusion	NOUN
ftr-470	524	8	purposes	purpose	NOUN
ftr-470	524	9	,	,	PUNCT
ftr-470	524	10	charges	charge	NOUN
ftr-470	524	11	against	against	ADP
ftr-470	524	12	income	income	NOUN
ftr-470	524	13	or	or	CCONJ
ftr-470	524	14	principal	principal	NOUN
ftr-470	524	15	that	that	PRON
ftr-470	524	16	are	be	AUX
ftr-470	524	17	specific	specific	ADJ
ftr-470	524	18	to	to	ADP
ftr-470	524	19	the	the	DET
ftr-470	524	20	estate	estate	NOUN
ftr-470	524	21	transmission	transmission	NOUN
ftr-470	524	22	process	process	NOUN
ftr-470	524	23	are	be	AUX
ftr-470	524	24	,	,	PUNCT
ftr-470	524	25	as	as	SCONJ
ftr-470	524	26	described	describe	VERB
ftr-470	524	27	in	in	ADP
ftr-470	524	28	the	the	DET
ftr-470	524	29	preceding	precede	VERB
ftr-470	524	30	section	section	NOUN
ftr-470	524	31	,	,	PUNCT
ftr-470	524	32	ignored	ignore	VERB
ftr-470	524	33	.	.	PUNCT
ftr-470	525	1	for	for	ADP
ftr-470	525	2	purposes	purpose	NOUN
ftr-470	525	3	of	of	ADP
ftr-470	525	4	valuing	value	VERB
ftr-470	525	5	the	the	DET
ftr-470	525	6	marital	marital	ADJ
ftr-470	525	7	deduction	deduction	NOUN
ftr-470	525	8	,	,	PUNCT
ftr-470	525	9	what	what	PRON
ftr-470	525	10	is	be	AUX
ftr-470	525	11	valued	value	VERB
ftr-470	525	12	is	be	AUX
ftr-470	525	13	the	the	DET
ftr-470	525	14	"	"	PUNCT
ftr-470	525	15	interest	interest	NOUN
ftr-470	525	16	"	"	PUNCT
ftr-470	525	17	that	that	PRON
ftr-470	525	18	"	"	PUNCT
ftr-470	525	19	passes	pass	VERB
ftr-470	525	20	"	"	PUNCT
ftr-470	525	21	to	to	ADP
ftr-470	525	22	the	the	DET
ftr-470	525	23	surviving	surviving	NOUN
ftr-470	525	24	spouse	spouse	NOUN
ftr-470	525	25	,	,	PUNCT
ftr-470	525	26	not	not	PART
ftr-470	525	27	specific	specific	ADJ
ftr-470	525	28	assets	asset	NOUN
ftr-470	525	29	.	.	PUNCT
ftr-470	526	1	the	the	DET
ftr-470	526	2	"	"	PUNCT
ftr-470	526	3	value	value	NOUN
ftr-470	526	4	passing	passing	NOUN
ftr-470	526	5	"	"	PUNCT
ftr-470	526	6	requirement	requirement	NOUN
ftr-470	526	7	mandates	mandate	NOUN
ftr-470	526	8	consideration	consideration	NOUN
ftr-470	526	9	of	of	ADP
ftr-470	526	10	predictable	predictable	ADJ
ftr-470	526	11	charges	charge	NOUN
ftr-470	526	12	against	against	ADP
ftr-470	526	13	that	that	DET
ftr-470	526	14	interest	interest	NOUN
ftr-470	526	15	.	.	PUNCT
ftr-470	527	1	charges	charge	NOUN
ftr-470	527	2	against	against	ADP
ftr-470	527	3	either	either	CCONJ
ftr-470	527	4	the	the	DET
ftr-470	527	5	income	income	NOUN
ftr-470	527	6	and	and	CCONJ
ftr-470	527	7	principal	principal	NOUN
ftr-470	527	8	of	of	ADP
ftr-470	527	9	the	the	DET
ftr-470	527	10	marital	marital	ADJ
ftr-470	527	11	deduction	deduction	NOUN
ftr-470	527	12	bequest	bequest	NOUN
ftr-470	527	13	reduce	reduce	VERB
ftr-470	527	14	the	the	DET
ftr-470	527	15	value	value	NOUN
ftr-470	527	16	of	of	ADP
ftr-470	527	17	the	the	DET
ftr-470	527	18	interest	interest	NOUN
ftr-470	527	19	passing	pass	VERB
ftr-470	527	20	to	to	ADP
ftr-470	527	21	the	the	DET
ftr-470	527	22	surviving	surviving	NOUN
ftr-470	527	23	spouse	spouse	NOUN
ftr-470	527	24	.	.	PUNCT
ftr-470	528	1	a	a	DET
ftr-470	528	2	principal	principal	ADJ
ftr-470	528	3	purpose	purpose	NOUN
ftr-470	528	4	of	of	ADP
ftr-470	528	5	the	the	DET
ftr-470	528	6	section	section	NOUN
ftr-470	528	7	2056(b)(4	2056(b)(4	NUM
ftr-470	528	8	)	)	PUNCT
ftr-470	528	9	value	value	NOUN
ftr-470	528	10	-	-	PUNCT
ftr-470	528	11	reduction	reduction	NOUN
ftr-470	528	12	rule	rule	NOUN
ftr-470	528	13	is	be	AUX
ftr-470	528	14	to	to	PART
ftr-470	528	15	deny	deny	VERB
ftr-470	528	16	qualification	qualification	NOUN
ftr-470	528	17	for	for	ADP
ftr-470	528	18	amounts	amount	NOUN
ftr-470	528	19	which	which	PRON
ftr-470	528	20	will	will	AUX
ftr-470	528	21	escape	escape	VERB
ftr-470	528	22	the	the	DET
ftr-470	528	23	surviving	surviving	NOUN
ftr-470	528	24	spouse	spouse	NOUN
ftr-470	528	25	's	's	PART
ftr-470	528	26	gross	gross	ADJ
ftr-470	528	27	estate.8	estate.8	PROPN
ftr-470	528	28	"	"	PUNCT
ftr-470	528	29	stated	state	VERB
ftr-470	528	30	differently	differently	ADV
ftr-470	528	31	,	,	PUNCT
ftr-470	528	32	falling	fall	VERB
ftr-470	528	33	to	to	PART
ftr-470	528	34	reduce	reduce	VERB
ftr-470	528	35	the	the	DET
ftr-470	528	36	marital	marital	ADJ
ftr-470	528	37	deduction	deduction	NOUN
ftr-470	528	38	would	would	AUX
ftr-470	528	39	violate	violate	VERB
ftr-470	528	40	the	the	DET
ftr-470	528	41	core	core	ADJ
ftr-470	528	42	purpose	purpose	NOUN
ftr-470	528	43	of	of	ADP
ftr-470	528	44	the	the	DET
ftr-470	528	45	marital	marital	ADJ
ftr-470	528	46	deduction	deduction	NOUN
ftr-470	528	47	that	that	PRON
ftr-470	528	48	deductible	deductible	ADJ
ftr-470	528	49	amounts	amount	NOUN
ftr-470	528	50	appear	appear	VERB
ftr-470	528	51	in	in	ADP
ftr-470	528	52	the	the	DET
ftr-470	528	53	surviving	surviving	NOUN
ftr-470	528	54	spouse	spouse	NOUN
ftr-470	528	55	's	's	PART
ftr-470	528	56	gross	gross	ADJ
ftr-470	528	57	estate	estate	NOUN
ftr-470	528	58	(	(	PUNCT
ftr-470	528	59	unless	unless	SCONJ
ftr-470	528	60	consumed	consume	VERB
ftr-470	528	61	by	by	ADP
ftr-470	528	62	the	the	DET
ftr-470	528	63	surviving	survive	VERB
ftr-470	528	64	spouse).8	spouse).8	PROPN
ftr-470	528	65	for	for	ADP
ftr-470	528	66	example	example	NOUN
ftr-470	528	67	,	,	PUNCT
ftr-470	528	68	assume	assume	VERB
ftr-470	528	69	h	h	NOUN
ftr-470	528	70	,	,	PUNCT
ftr-470	528	71	the	the	DET
ftr-470	528	72	decedent	decedent	NOUN
ftr-470	528	73	,	,	PUNCT
ftr-470	528	74	has	have	VERB
ftr-470	528	75	a	a	DET
ftr-470	528	76	gross	gross	ADJ
ftr-470	528	77	estate	estate	NOUN
ftr-470	528	78	of	of	ADP
ftr-470	528	79	$	$	SYM
ftr-470	528	80	2	2	NUM
ftr-470	528	81	million	million	NUM
ftr-470	528	82	,	,	PUNCT
ftr-470	528	83	and	and	CCONJ
ftr-470	528	84	$	$	SYM
ftr-470	528	85	200,000	200,000	NUM
ftr-470	528	86	of	of	ADP
ftr-470	528	87	administration	administration	NOUN
ftr-470	528	88	expenses	expense	NOUN
ftr-470	528	89	are	be	AUX
ftr-470	528	90	incurred	incur	VERB
ftr-470	528	91	,	,	PUNCT
ftr-470	528	92	to	to	PART
ftr-470	528	93	be	be	AUX
ftr-470	528	94	charged	charge	VERB
ftr-470	528	95	against	against	ADP
ftr-470	528	96	the	the	DET
ftr-470	528	97	residue	residue	NOUN
ftr-470	528	98	.	.	PUNCT
ftr-470	529	1	h	h	PROPN
ftr-470	529	2	leaves	leave	VERB
ftr-470	529	3	a	a	DET
ftr-470	529	4	specific	specific	ADJ
ftr-470	529	5	bequest	bequest	NOUN
ftr-470	529	6	of	of	ADP
ftr-470	529	7	$	$	SYM
ftr-470	529	8	1	1	NUM
ftr-470	529	9	million	million	NUM
ftr-470	529	10	to	to	ADP
ftr-470	529	11	c	c	NOUN
ftr-470	529	12	and	and	CCONJ
ftr-470	529	13	the	the	DET
ftr-470	529	14	residue	residue	NOUN
ftr-470	529	15	to	to	ADP
ftr-470	529	16	w.	w.	NOUN
ftr-470	529	17	if	if	SCONJ
ftr-470	529	18	the	the	DET
ftr-470	529	19	marital	marital	ADJ
ftr-470	529	20	deduction	deduction	NOUN
ftr-470	529	21	is	be	AUX
ftr-470	529	22	not	not	PART
ftr-470	529	23	reduced	reduce	VERB
ftr-470	529	24	,	,	PUNCT
ftr-470	529	25	h	h	NOUN
ftr-470	529	26	's	's	PART
ftr-470	529	27	taxable	taxable	ADJ
ftr-470	529	28	estate	estate	NOUN
ftr-470	529	29	is	be	AUX
ftr-470	529	30	reduced	reduce	VERB
ftr-470	529	31	by	by	ADP
ftr-470	529	32	$	$	SYM
ftr-470	529	33	1	1	NUM
ftr-470	529	34	million	million	NUM
ftr-470	529	35	but	but	CCONJ
ftr-470	529	36	only	only	ADV
ftr-470	529	37	$	$	SYM
ftr-470	529	38	800,000	800,000	NUM
ftr-470	529	39	is	be	AUX
ftr-470	529	40	includible	includible	ADJ
ftr-470	529	41	in	in	ADP
ftr-470	529	42	w	w	PROPN
ftr-470	529	43	's	's	PART
ftr-470	529	44	gross	gross	ADJ
ftr-470	529	45	estate.82	estate.82	NOUN
ftr-470	529	46	80	80	NUM
ftr-470	529	47	.	.	PUNCT
ftr-470	530	1	see	see	VERB
ftr-470	530	2	s.	s.	PROPN
ftr-470	530	3	rep	rep	PROPN
ftr-470	530	4	.	.	PROPN
ftr-470	531	1	no	no	PROPN
ftr-470	531	2	.	.	NOUN
ftr-470	532	1	80	80	NUM
ftr-470	532	2	-	-	SYM
ftr-470	532	3	1013	1013	NUM
ftr-470	532	4	,	,	PUNCT
ftr-470	532	5	pt	pt	X
ftr-470	532	6	.	.	PROPN
ftr-470	532	7	1	1	NUM
ftr-470	532	8	,	,	PUNCT
ftr-470	532	9	at	at	ADP
ftr-470	532	10	28	28	NUM
ftr-470	532	11	(	(	PUNCT
ftr-470	532	12	1948	1948	NUM
ftr-470	532	13	)	)	PUNCT
ftr-470	532	14	(	(	PUNCT
ftr-470	532	15	referring	refer	VERB
ftr-470	532	16	to	to	ADP
ftr-470	532	17	"	"	PUNCT
ftr-470	532	18	estate	estate	NOUN
ftr-470	532	19	splitting	splitting	NOUN
ftr-470	532	20	,	,	PUNCT
ftr-470	532	21	"	"	PUNCT
ftr-470	532	22	which	which	PRON
ftr-470	532	23	means	mean	VERB
ftr-470	532	24	shifting	shift	VERB
ftr-470	532	25	tax	tax	NOUN
ftr-470	532	26	base	base	NOUN
ftr-470	532	27	from	from	ADP
ftr-470	532	28	decedent	decedent	NOUN
ftr-470	532	29	or	or	CCONJ
ftr-470	532	30	donor	donor	NOUN
ftr-470	532	31	spouse	spouse	NOUN
ftr-470	532	32	to	to	ADP
ftr-470	532	33	surviving	surviving	NOUN
ftr-470	532	34	or	or	CCONJ
ftr-470	532	35	donee	donee	NOUN
ftr-470	532	36	spouse	spouse	NOUN
ftr-470	532	37	)	)	PUNCT
ftr-470	532	38	;	;	PUNCT
ftr-470	533	1	northeastern	northeastern	ADJ
ftr-470	533	2	pa	pa	PROPN
ftr-470	533	3	.	.	PROPN
ftr-470	533	4	nat'l	nat'l	PROPN
ftr-470	533	5	bank	bank	PROPN
ftr-470	533	6	&	&	CCONJ
ftr-470	533	7	trust	trust	PROPN
ftr-470	533	8	co.	co.	PROPN
ftr-470	533	9	v.	v.	PROPN
ftr-470	533	10	united	united	PROPN
ftr-470	533	11	states	states	PROPN
ftr-470	533	12	,	,	PUNCT
ftr-470	533	13	387	387	NUM
ftr-470	533	14	u.s	u.s	PROPN
ftr-470	533	15	.	.	PROPN
ftr-470	533	16	213	213	NUM
ftr-470	533	17	,	,	PUNCT
ftr-470	533	18	221	221	NUM
ftr-470	533	19	(	(	PUNCT
ftr-470	533	20	1967	1967	NUM
ftr-470	533	21	)	)	PUNCT
ftr-470	533	22	.	.	PUNCT
ftr-470	534	1	in	in	ADP
ftr-470	534	2	estate	estate	NOUN
ftr-470	534	3	of	of	ADP
ftr-470	534	4	alexander	alexander	PROPN
ftr-470	534	5	v.	v.	PROPN
ftr-470	534	6	commissioner	commissioner	PROPN
ftr-470	534	7	,	,	PUNCT
ftr-470	534	8	82	82	NUM
ftr-470	534	9	t.c	t.c	PROPN
ftr-470	534	10	.	.	PROPN
ftr-470	534	11	34	34	NUM
ftr-470	534	12	(	(	PUNCT
ftr-470	534	13	1984	1984	NUM
ftr-470	534	14	)	)	PUNCT
ftr-470	534	15	,	,	PUNCT
ftr-470	534	16	aff'd	aff'd	VERB
ftr-470	534	17	760	760	NUM
ftr-470	534	18	f.2d	f.2d	SYM
ftr-470	534	19	264	264	NUM
ftr-470	534	20	(	(	PUNCT
ftr-470	534	21	4th	4th	ADJ
ftr-470	534	22	cir	cir	NOUN
ftr-470	534	23	.	.	PROPN
ftr-470	534	24	1985	1985	NUM
ftr-470	534	25	)	)	PUNCT
ftr-470	534	26	(	(	PUNCT
ftr-470	534	27	unpublished	unpublished	ADJ
ftr-470	534	28	table	table	NOUN
ftr-470	534	29	decision	decision	NOUN
ftr-470	534	30	)	)	PUNCT
ftr-470	534	31	,	,	PUNCT
ftr-470	534	32	the	the	DET
ftr-470	534	33	decedent	decedent	NOUN
ftr-470	534	34	created	create	VERB
ftr-470	534	35	a	a	DET
ftr-470	534	36	trust	trust	NOUN
ftr-470	534	37	in	in	ADP
ftr-470	534	38	which	which	PRON
ftr-470	534	39	the	the	DET
ftr-470	534	40	widow	widow	NOUN
ftr-470	534	41	had	have	VERB
ftr-470	534	42	the	the	DET
ftr-470	534	43	right	right	NOUN
ftr-470	534	44	to	to	ADP
ftr-470	534	45	all	all	PRON
ftr-470	534	46	of	of	ADP
ftr-470	534	47	the	the	DET
ftr-470	534	48	income	income	NOUN
ftr-470	534	49	plus	plus	CCONJ
ftr-470	534	50	a	a	DET
ftr-470	534	51	general	general	ADJ
ftr-470	534	52	power	power	NOUN
ftr-470	534	53	of	of	ADP
ftr-470	534	54	appointment	appointment	NOUN
ftr-470	534	55	over	over	ADP
ftr-470	534	56	a	a	DET
ftr-470	534	57	specific	specific	ADJ
ftr-470	534	58	dollar	dollar	NOUN
ftr-470	534	59	amount	amount	NOUN
ftr-470	534	60	.	.	PUNCT
ftr-470	535	1	the	the	DET
ftr-470	535	2	deduction	deduction	NOUN
ftr-470	535	3	was	be	AUX
ftr-470	535	4	allowed	allow	VERB
ftr-470	535	5	in	in	ADP
ftr-470	535	6	the	the	DET
ftr-470	535	7	amount	amount	NOUN
ftr-470	535	8	of	of	ADP
ftr-470	535	9	the	the	DET
ftr-470	535	10	specified	specified	ADJ
ftr-470	535	11	dollar	dollar	NOUN
ftr-470	535	12	amount	amount	NOUN
ftr-470	535	13	.	.	PUNCT
ftr-470	536	1	the	the	DET
ftr-470	536	2	government	government	NOUN
ftr-470	536	3	argued	argue	VERB
ftr-470	536	4	that	that	SCONJ
ftr-470	536	5	this	this	DET
ftr-470	536	6	arrangement	arrangement	NOUN
ftr-470	536	7	violated	violate	VERB
ftr-470	536	8	the	the	DET
ftr-470	536	9	"	"	PUNCT
ftr-470	536	10	specific	specific	ADJ
ftr-470	536	11	portion	portion	NOUN
ftr-470	536	12	"	"	PUNCT
ftr-470	536	13	requirement	requirement	NOUN
ftr-470	536	14	of	of	ADP
ftr-470	536	15	§	§	PROPN
ftr-470	536	16	2056(b)(5	2056(b)(5	NUM
ftr-470	536	17	)	)	PUNCT
ftr-470	536	18	.	.	PUNCT
ftr-470	537	1	the	the	DET
ftr-470	537	2	effect	effect	NOUN
ftr-470	537	3	of	of	ADP
ftr-470	537	4	this	this	DET
ftr-470	537	5	decision	decision	NOUN
ftr-470	537	6	was	be	AUX
ftr-470	537	7	to	to	PART
ftr-470	537	8	exclude	exclude	VERB
ftr-470	537	9	corpus	corpus	NOUN
ftr-470	537	10	appreciation	appreciation	NOUN
ftr-470	537	11	from	from	ADP
ftr-470	537	12	the	the	DET
ftr-470	537	13	widow	widow	NOUN
ftr-470	537	14	's	's	PART
ftr-470	537	15	gross	gross	ADJ
ftr-470	537	16	estate	estate	NOUN
ftr-470	537	17	.	.	PUNCT
ftr-470	538	1	arguably	arguably	ADV
ftr-470	538	2	,	,	PUNCT
ftr-470	538	3	the	the	DET
ftr-470	538	4	government	government	NOUN
ftr-470	538	5	should	should	AUX
ftr-470	538	6	have	have	AUX
ftr-470	538	7	only	only	ADV
ftr-470	538	8	tried	try	VERB
ftr-470	538	9	to	to	PART
ftr-470	538	10	reduce	reduce	VERB
ftr-470	538	11	the	the	DET
ftr-470	538	12	value	value	NOUN
ftr-470	538	13	of	of	ADP
ftr-470	538	14	the	the	DET
ftr-470	538	15	marital	marital	ADJ
ftr-470	538	16	deduction	deduction	NOUN
ftr-470	538	17	,	,	PUNCT
ftr-470	538	18	but	but	CCONJ
ftr-470	538	19	valuation	valuation	NOUN
ftr-470	538	20	under	under	ADP
ftr-470	538	21	the	the	DET
ftr-470	538	22	estate	estate	NOUN
ftr-470	538	23	and	and	CCONJ
ftr-470	538	24	gift	gift	NOUN
ftr-470	538	25	tax	tax	NOUN
ftr-470	538	26	assumes	assume	VERB
ftr-470	538	27	that	that	SCONJ
ftr-470	538	28	all	all	DET
ftr-470	538	29	economic	economic	ADJ
ftr-470	538	30	return	return	NOUN
ftr-470	538	31	takes	take	VERB
ftr-470	538	32	the	the	DET
ftr-470	538	33	form	form	NOUN
ftr-470	538	34	of	of	ADP
ftr-470	538	35	"	"	PUNCT
ftr-470	538	36	income	income	NOUN
ftr-470	538	37	"	"	PUNCT
ftr-470	538	38	(	(	PUNCT
ftr-470	538	39	rather	rather	ADV
ftr-470	538	40	than	than	ADP
ftr-470	538	41	appreciation	appreciation	NOUN
ftr-470	538	42	)	)	PUNCT
ftr-470	538	43	.	.	PUNCT
ftr-470	539	1	stated	state	VERB
ftr-470	539	2	differently	differently	ADV
ftr-470	539	3	,	,	PUNCT
ftr-470	539	4	the	the	DET
ftr-470	539	5	reduced	reduced	ADJ
ftr-470	539	6	value	value	NOUN
ftr-470	539	7	of	of	ADP
ftr-470	539	8	the	the	DET
ftr-470	539	9	corpus	corpus	NOUN
ftr-470	539	10	component	component	NOUN
ftr-470	539	11	would	would	AUX
ftr-470	539	12	have	have	AUX
ftr-470	539	13	been	be	AUX
ftr-470	539	14	made	make	VERB
ftr-470	539	15	up	up	ADP
ftr-470	539	16	for	for	ADP
ftr-470	539	17	by	by	ADP
ftr-470	539	18	the	the	DET
ftr-470	539	19	income	income	NOUN
ftr-470	539	20	component	component	NOUN
ftr-470	539	21	.	.	PUNCT
ftr-470	540	1	estate	estate	NOUN
ftr-470	540	2	of	of	ADP
ftr-470	540	3	alexander	alexander	PROPN
ftr-470	540	4	is	be	AUX
ftr-470	540	5	also	also	ADV
ftr-470	540	6	distinguishable	distinguishable	ADJ
ftr-470	540	7	in	in	SCONJ
ftr-470	540	8	that	that	SCONJ
ftr-470	540	9	there	there	PRON
ftr-470	540	10	were	be	VERB
ftr-470	540	11	no	no	DET
ftr-470	540	12	charges	charge	NOUN
ftr-470	540	13	against	against	ADP
ftr-470	540	14	income	income	NOUN
ftr-470	540	15	or	or	CCONJ
ftr-470	540	16	corpus	corpus	NOUN
ftr-470	540	17	,	,	PUNCT
ftr-470	540	18	and	and	CCONJ
ftr-470	540	19	the	the	DET
ftr-470	540	20	potential	potential	ADJ
ftr-470	540	21	appreciation	appreciation	NOUN
ftr-470	540	22	was	be	AUX
ftr-470	540	23	not	not	PART
ftr-470	540	24	limited	limit	VERB
ftr-470	540	25	to	to	ADP
ftr-470	540	26	the	the	DET
ftr-470	540	27	period	period	NOUN
ftr-470	540	28	of	of	ADP
ftr-470	540	29	estate	estate	NOUN
ftr-470	540	30	administration	administration	NOUN
ftr-470	540	31	.	.	PUNCT
ftr-470	541	1	reaffirming	reaffirm	VERB
ftr-470	541	2	the	the	DET
ftr-470	541	3	basic	basic	ADJ
ftr-470	541	4	norm	norm	NOUN
ftr-470	541	5	that	that	SCONJ
ftr-470	541	6	the	the	DET
ftr-470	541	7	marital	marital	ADJ
ftr-470	541	8	deduction	deduction	NOUN
ftr-470	541	9	should	should	AUX
ftr-470	541	10	result	result	VERB
ftr-470	541	11	in	in	ADP
ftr-470	541	12	deductible	deductible	ADJ
ftr-470	541	13	interests	interest	NOUN
ftr-470	541	14	being	be	AUX
ftr-470	541	15	fully	fully	ADV
ftr-470	541	16	included	include	VERB
ftr-470	541	17	(	(	PUNCT
ftr-470	541	18	net	net	NOUN
ftr-470	541	19	of	of	ADP
ftr-470	541	20	consumption	consumption	NOUN
ftr-470	541	21	)	)	PUNCT
ftr-470	541	22	in	in	ADP
ftr-470	541	23	the	the	DET
ftr-470	541	24	surviving	surviving	NOUN
ftr-470	541	25	spouse	spouse	NOUN
ftr-470	541	26	's	's	PART
ftr-470	541	27	transfer	transfer	NOUN
ftr-470	541	28	tax	tax	NOUN
ftr-470	541	29	base	base	NOUN
ftr-470	541	30	,	,	PUNCT
ftr-470	541	31	congress	congress	PROPN
ftr-470	541	32	in	in	ADP
ftr-470	541	33	1992	1992	NUM
ftr-470	541	34	overturned	overturn	VERB
ftr-470	541	35	northeastern	northeastern	ADJ
ftr-470	541	36	pennsylvania	pennsylvania	PROPN
ftr-470	541	37	national	national	PROPN
ftr-470	541	38	bank	bank	PROPN
ftr-470	541	39	and	and	CCONJ
ftr-470	541	40	estate	estate	NOUN
ftr-470	541	41	of	of	ADP
ftr-470	541	42	alexander	alexander	NOUN
ftr-470	541	43	by	by	ADP
ftr-470	541	44	enacting	enact	VERB
ftr-470	541	45	irc	irc	PROPN
ftr-470	541	46	§	§	PROPN
ftr-470	541	47	2056(b)(10	2056(b)(10	NUM
ftr-470	541	48	)	)	PUNCT
ftr-470	541	49	.	.	PUNCT
ftr-470	542	1	81	81	NUM
ftr-470	542	2	.	.	PUNCT
ftr-470	543	1	i	i	PRON
ftr-470	543	2	d.	d.	PROPN
ftr-470	543	3	82	82	NUM
ftr-470	543	4	.	.	PUNCT
ftr-470	544	1	this	this	DET
ftr-470	544	2	argument	argument	NOUN
ftr-470	544	3	is	be	AUX
ftr-470	544	4	distinguishable	distinguishable	ADJ
ftr-470	544	5	from	from	ADP
ftr-470	544	6	the	the	DET
ftr-470	544	7	argument	argument	NOUN
ftr-470	544	8	based	base	VERB
ftr-470	544	9	upon	upon	SCONJ
ftr-470	544	10	a	a	DET
ftr-470	544	11	purpose	purpose	NOUN
ftr-470	544	12	of	of	ADP
ftr-470	544	13	the	the	DET
ftr-470	544	14	passing	passing	ADJ
ftr-470	544	15	requirement	requirement	NOUN
ftr-470	544	16	to	to	PART
ftr-470	544	17	prevent	prevent	VERB
ftr-470	544	18	a	a	DET
ftr-470	544	19	marital	marital	ADJ
ftr-470	544	20	deduction	deduction	NOUN
ftr-470	544	21	for	for	ADP
ftr-470	544	22	amounts	amount	NOUN
ftr-470	544	23	that	that	PRON
ftr-470	544	24	pass	pass	VERB
ftr-470	544	25	to	to	ADP
ftr-470	544	26	a	a	DET
ftr-470	544	27	third	third	ADJ
ftr-470	544	28	party	party	NOUN
ftr-470	544	29	.	.	PUNCT
ftr-470	545	1	thus	thus	ADV
ftr-470	545	2	,	,	PUNCT
ftr-470	545	3	the	the	DET
ftr-470	545	4	government	government	NOUN
ftr-470	545	5	's	's	PART
ftr-470	545	6	position	position	NOUN
ftr-470	545	7	is	be	AUX
ftr-470	545	8	not	not	PART
ftr-470	545	9	weakened	weaken	VERB
ftr-470	545	10	by	by	ADP
ftr-470	545	11	a	a	DET
ftr-470	545	12	showing	showing	NOUN
ftr-470	545	13	that	that	SCONJ
ftr-470	545	14	no	no	DET
ftr-470	545	15	third	third	ADJ
ftr-470	545	16	party	party	NOUN
ftr-470	545	17	benefits	benefit	NOUN
ftr-470	545	18	from	from	ADP
ftr-470	545	19	charging	charge	VERB
ftr-470	545	20	administration	administration	NOUN
ftr-470	545	21	expenses	expense	NOUN
ftr-470	545	22	to	to	ADP
ftr-470	545	23	marital	marital	ADJ
ftr-470	545	24	-	-	PUNCT
ftr-470	545	25	bequest	bequest	NOUN
ftr-470	545	26	income	income	NOUN
ftr-470	545	27	.	.	PUNCT
ftr-470	546	1	a	a	DET
ftr-470	546	2	third	third	ADJ
ftr-470	546	3	party	party	NOUN
ftr-470	546	4	would	would	AUX
ftr-470	546	5	benefit	benefit	VERB
ftr-470	546	6	where	where	SCONJ
ftr-470	546	7	there	there	PRON
ftr-470	546	8	is	be	VERB
ftr-470	546	9	a	a	DET
ftr-470	546	10	nonmarital	nonmarital	ADJ
ftr-470	546	11	bequest	bequest	NOUN
ftr-470	546	12	that	that	PRON
ftr-470	546	13	could	could	AUX
ftr-470	546	14	have	have	AUX
ftr-470	546	15	borne	bear	VERB
ftr-470	546	16	the	the	DET
ftr-470	546	17	burden	burden	NOUN
ftr-470	546	18	of	of	ADP
ftr-470	546	19	administration	administration	NOUN
ftr-470	546	20	expenses	expense	NOUN
ftr-470	546	21	,	,	PUNCT
ftr-470	546	22	but	but	CCONJ
ftr-470	546	23	not	not	PART
ftr-470	546	24	if	if	SCONJ
ftr-470	546	25	the	the	DET
ftr-470	546	26	entire	entire	ADJ
ftr-470	546	27	net	net	ADJ
ftr-470	546	28	estate	estate	NOUN
ftr-470	546	29	is	be	AUX
ftr-470	546	30	the	the	DET
ftr-470	546	31	subject	subject	NOUN
ftr-470	546	32	of	of	ADP
ftr-470	546	33	marital	marital	ADJ
ftr-470	546	34	-	-	PUNCT
ftr-470	546	35	deduction	deduction	NOUN
ftr-470	546	36	transfers	transfer	NOUN
ftr-470	546	37	.	.	PUNCT
ftr-470	547	1	[	[	X
ftr-470	547	2	vol	vol	NOUN
ftr-470	547	3	3:11	3:11	NUM
ftr-470	547	4	lifting	lift	VERB
ftr-470	547	5	the	the	DET
ftr-470	547	6	shroud	shroud	NOUN
ftr-470	547	7	obscuring	obscure	VERB
ftr-470	547	8	estate	estate	NOUN
ftr-470	547	9	of	of	ADP
ftr-470	547	10	hubert	hubert	PROPN
ftr-470	547	11	it	it	PRON
ftr-470	547	12	might	might	AUX
ftr-470	547	13	be	be	AUX
ftr-470	547	14	argued	argue	VERB
ftr-470	547	15	that	that	SCONJ
ftr-470	547	16	economic	economic	ADJ
ftr-470	547	17	waste	waste	NOUN
ftr-470	547	18	is	be	AUX
ftr-470	547	19	a	a	DET
ftr-470	547	20	legitimate	legitimate	ADJ
ftr-470	547	21	form	form	NOUN
ftr-470	547	22	of	of	ADP
ftr-470	547	23	estate	estate	NOUN
ftr-470	547	24	tax	tax	NOUN
ftr-470	547	25	avoidance	avoidance	NOUN
ftr-470	547	26	.	.	PUNCT
ftr-470	548	1	that	that	DET
ftr-470	548	2	argument	argument	NOUN
ftr-470	548	3	raises	raise	VERB
ftr-470	548	4	the	the	DET
ftr-470	548	5	issue	issue	NOUN
ftr-470	548	6	of	of	ADP
ftr-470	548	7	whether	whether	SCONJ
ftr-470	548	8	a	a	DET
ftr-470	548	9	charge	charge	NOUN
ftr-470	548	10	of	of	ADP
ftr-470	548	11	estate	estate	NOUN
ftr-470	548	12	administration	administration	NOUN
ftr-470	548	13	expenses	expense	NOUN
ftr-470	548	14	against	against	ADP
ftr-470	548	15	a	a	DET
ftr-470	548	16	marital	marital	ADJ
ftr-470	548	17	bequest	bequest	NOUN
ftr-470	548	18	is	be	AUX
ftr-470	548	19	the	the	DET
ftr-470	548	20	equivalent	equivalent	NOUN
ftr-470	548	21	of	of	ADP
ftr-470	548	22	economic	economic	ADJ
ftr-470	548	23	waste	waste	NOUN
ftr-470	548	24	by	by	ADP
ftr-470	548	25	the	the	DET
ftr-470	548	26	surviving	surviving	NOUN
ftr-470	548	27	spouse	spouse	NOUN
ftr-470	548	28	.	.	PUNCT
ftr-470	549	1	administration	administration	NOUN
ftr-470	549	2	expenses	expense	NOUN
ftr-470	549	3	are	be	AUX
ftr-470	549	4	"	"	PUNCT
ftr-470	549	5	caused	cause	VERB
ftr-470	549	6	"	"	PUNCT
ftr-470	549	7	by	by	ADP
ftr-470	549	8	the	the	DET
ftr-470	549	9	fact	fact	NOUN
ftr-470	549	10	that	that	SCONJ
ftr-470	549	11	the	the	DET
ftr-470	549	12	decedent	decedent	NOUN
ftr-470	549	13	has	have	AUX
ftr-470	549	14	left	leave	VERB
ftr-470	549	15	an	an	DET
ftr-470	549	16	estate	estate	NOUN
ftr-470	549	17	subject	subject	NOUN
ftr-470	549	18	to	to	ADP
ftr-470	549	19	administration	administration	NOUN
ftr-470	549	20	,	,	PUNCT
ftr-470	549	21	not	not	PART
ftr-470	549	22	by	by	ADP
ftr-470	549	23	the	the	DET
ftr-470	549	24	independent	independent	ADJ
ftr-470	549	25	consumption	consumption	NOUN
ftr-470	549	26	decisions	decision	NOUN
ftr-470	549	27	of	of	ADP
ftr-470	549	28	the	the	DET
ftr-470	549	29	surviving	surviving	NOUN
ftr-470	549	30	spouse	spouse	NOUN
ftr-470	549	31	.	.	PUNCT
ftr-470	550	1	this	this	DET
ftr-470	550	2	point	point	NOUN
ftr-470	550	3	,	,	PUNCT
ftr-470	550	4	incidentally	incidentally	ADV
ftr-470	550	5	,	,	PUNCT
ftr-470	550	6	is	be	AUX
ftr-470	550	7	not	not	PART
ftr-470	550	8	the	the	DET
ftr-470	550	9	equivalent	equivalent	NOUN
ftr-470	550	10	of	of	ADP
ftr-470	550	11	arguing	argue	VERB
ftr-470	550	12	that	that	SCONJ
ftr-470	550	13	estate	estate	NOUN
ftr-470	550	14	administration	administration	NOUN
ftr-470	550	15	expenses	expense	NOUN
ftr-470	550	16	"	"	PUNCT
ftr-470	550	17	accrue	accrue	ADJ
ftr-470	550	18	"	"	PUNCT
ftr-470	550	19	at	at	ADP
ftr-470	550	20	death	death	NOUN
ftr-470	550	21	,	,	PUNCT
ftr-470	550	22	an	an	DET
ftr-470	550	23	argument	argument	NOUN
ftr-470	550	24	that	that	PRON
ftr-470	550	25	has	have	AUX
ftr-470	550	26	caused	cause	VERB
ftr-470	550	27	the	the	DET
ftr-470	550	28	government	government	NOUN
ftr-470	550	29	grief	grief	NOUN
ftr-470	550	30	in	in	ADP
ftr-470	550	31	both	both	DET
ftr-470	550	32	hubert	hubert	NOUN
ftr-470	550	33	'	'	PUNCT
ftr-470	550	34	and	and	CCONJ
ftr-470	550	35	elsewhere	elsewhere	ADV
ftr-470	550	36	.	.	PUNCT
ftr-470	550	37	'	'	PUNCT
ftr-470	551	1	it	it	PRON
ftr-470	551	2	is	be	AUX
ftr-470	551	3	sufficient	sufficient	ADJ
ftr-470	551	4	to	to	PART
ftr-470	551	5	distinguish	distinguish	VERB
ftr-470	551	6	transmission	transmission	NOUN
ftr-470	551	7	-	-	PUNCT
ftr-470	551	8	at	at	ADP
ftr-470	551	9	-	-	PUNCT
ftr-470	551	10	death	death	NOUN
ftr-470	551	11	-	-	PUNCT
ftr-470	551	12	related	relate	VERB
ftr-470	551	13	expenditures	expenditure	NOUN
ftr-470	551	14	from	from	ADP
ftr-470	551	15	consumption	consumption	NOUN
ftr-470	551	16	by	by	ADP
ftr-470	551	17	the	the	DET
ftr-470	551	18	surviving	surviving	NOUN
ftr-470	551	19	spouse	spouse	NOUN
ftr-470	551	20	.	.	PUNCT
ftr-470	552	1	although	although	SCONJ
ftr-470	552	2	,	,	PUNCT
ftr-470	552	3	in	in	ADP
ftr-470	552	4	a	a	DET
ftr-470	552	5	vacuum	vacuum	NOUN
ftr-470	552	6	,	,	PUNCT
ftr-470	552	7	it	it	PRON
ftr-470	552	8	would	would	AUX
ftr-470	552	9	not	not	PART
ftr-470	552	10	be	be	AUX
ftr-470	552	11	irrational	irrational	ADJ
ftr-470	552	12	to	to	PART
ftr-470	552	13	treat	treat	VERB
ftr-470	552	14	the	the	DET
ftr-470	552	15	two	two	NUM
ftr-470	552	16	categories	category	NOUN
ftr-470	552	17	of	of	ADP
ftr-470	552	18	waste	waste	NOUN
ftr-470	552	19	the	the	DET
ftr-470	552	20	same	same	ADJ
ftr-470	552	21	,	,	PUNCT
ftr-470	552	22	the	the	DET
ftr-470	552	23	distinction	distinction	NOUN
ftr-470	552	24	is	be	AUX
ftr-470	552	25	clearly	clearly	ADV
ftr-470	552	26	made	make	VERB
ftr-470	552	27	by	by	ADP
ftr-470	552	28	the	the	DET
ftr-470	552	29	structure	structure	NOUN
ftr-470	552	30	of	of	ADP
ftr-470	552	31	the	the	DET
ftr-470	552	32	marital	marital	ADJ
ftr-470	552	33	deduction	deduction	NOUN
ftr-470	552	34	within	within	ADP
ftr-470	552	35	the	the	DET
ftr-470	552	36	estate	estate	NOUN
ftr-470	552	37	tax	tax	NOUN
ftr-470	552	38	,	,	PUNCT
ftr-470	552	39	as	as	SCONJ
ftr-470	552	40	embodied	embody	VERB
ftr-470	552	41	in	in	ADP
ftr-470	552	42	:	:	PUNCT
ftr-470	552	43	(	(	PUNCT
ftr-470	552	44	1	1	X
ftr-470	552	45	)	)	PUNCT
ftr-470	552	46	estate	estate	NOUN
ftr-470	552	47	inclusion	inclusion	NOUN
ftr-470	552	48	valuation	valuation	NOUN
ftr-470	552	49	principles	principle	NOUN
ftr-470	552	50	,	,	PUNCT
ftr-470	552	51	(	(	PUNCT
ftr-470	552	52	2	2	X
ftr-470	552	53	)	)	PUNCT
ftr-470	552	54	the	the	DET
ftr-470	552	55	passing	pass	VERB
ftr-470	552	56	requirement	requirement	NOUN
ftr-470	552	57	,	,	PUNCT
ftr-470	552	58	'	'	PUNCT
ftr-470	552	59	(	(	PUNCT
ftr-470	552	60	3	3	X
ftr-470	552	61	)	)	PUNCT
ftr-470	552	62	section	section	NOUN
ftr-470	552	63	2056(b)(4	2056(b)(4	NUM
ftr-470	552	64	)	)	PUNCT
ftr-470	552	65	,	,	PUNCT
ftr-470	552	66	(	(	PUNCT
ftr-470	552	67	4	4	X
ftr-470	552	68	)	)	PUNCT
ftr-470	552	69	the	the	DET
ftr-470	552	70	acknowledged	acknowledge	VERB
ftr-470	552	71	rule	rule	NOUN
ftr-470	552	72	reducing	reduce	VERB
ftr-470	552	73	the	the	DET
ftr-470	552	74	marital	marital	ADJ
ftr-470	552	75	deduction	deduction	NOUN
ftr-470	552	76	by	by	ADP
ftr-470	552	77	estate	estate	NOUN
ftr-470	552	78	charges	charge	NOUN
ftr-470	552	79	against	against	ADP
ftr-470	552	80	corpus,6	corpus,6	NOUN
ftr-470	552	81	(	(	PUNCT
ftr-470	552	82	5	5	NUM
ftr-470	552	83	)	)	PUNCT
ftr-470	552	84	the	the	DET
ftr-470	552	85	terminable	terminable	ADJ
ftr-470	552	86	interest	interest	NOUN
ftr-470	552	87	rule	rule	NOUN
ftr-470	552	88	(	(	PUNCT
ftr-470	552	89	and	and	CCONJ
ftr-470	552	90	its	its	PRON
ftr-470	552	91	exceptions	exception	NOUN
ftr-470	552	92	)	)	PUNCT
ftr-470	552	93	,	,	PUNCT
ftr-470	552	94	'	'	PUNCT
ftr-470	552	95	and	and	CCONJ
ftr-470	552	96	(	(	PUNCT
ftr-470	552	97	6	6	NUM
ftr-470	552	98	)	)	PUNCT
ftr-470	552	99	the	the	DET
ftr-470	552	100	bar	bar	NOUN
ftr-470	552	101	against	against	ADP
ftr-470	552	102	deducting	deduct	VERB
ftr-470	552	103	administration	administration	NOUN
ftr-470	552	104	expenses	expense	NOUN
ftr-470	552	105	for	for	ADP
ftr-470	552	106	both	both	PRON
ftr-470	552	107	income	income	NOUN
ftr-470	552	108	tax	tax	NOUN
ftr-470	552	109	and	and	CCONJ
ftr-470	552	110	estate	estate	NOUN
ftr-470	552	111	tax	tax	NOUN
ftr-470	552	112	purposes.s	purposes.s	PRON
ftr-470	552	113	a	a	DET
ftr-470	552	114	more	more	ADV
ftr-470	552	115	subtle	subtle	ADJ
ftr-470	552	116	argument	argument	NOUN
ftr-470	552	117	directed	direct	VERB
ftr-470	552	118	to	to	ADP
ftr-470	552	119	the	the	DET
ftr-470	552	120	hubert	hubert	PROPN
ftr-470	552	121	situation	situation	NOUN
ftr-470	552	122	would	would	AUX
ftr-470	552	123	be	be	AUX
ftr-470	552	124	that	that	SCONJ
ftr-470	552	125	,	,	PUNCT
ftr-470	552	126	if	if	SCONJ
ftr-470	552	127	expenses	expense	NOUN
ftr-470	552	128	are	be	AUX
ftr-470	552	129	charged	charge	VERB
ftr-470	552	130	against	against	ADP
ftr-470	552	131	the	the	DET
ftr-470	552	132	income	income	NOUN
ftr-470	552	133	of	of	ADP
ftr-470	552	134	the	the	DET
ftr-470	552	135	marital	marital	ADJ
ftr-470	552	136	bequest	bequest	NOUN
ftr-470	552	137	,	,	PUNCT
ftr-470	552	138	the	the	DET
ftr-470	552	139	amount	amount	NOUN
ftr-470	552	140	included	include	VERB
ftr-470	552	141	in	in	ADP
ftr-470	552	142	the	the	DET
ftr-470	552	143	surviving	surviving	NOUN
ftr-470	552	144	spouse	spouse	NOUN
ftr-470	552	145	's	's	PART
ftr-470	552	146	gross	gross	ADJ
ftr-470	552	147	estate	estate	NOUN
ftr-470	552	148	(	(	PUNCT
ftr-470	552	149	the	the	DET
ftr-470	552	150	corpus	corpus	NOUN
ftr-470	552	151	)	)	PUNCT
ftr-470	552	152	under	under	ADP
ftr-470	552	153	section	section	NOUN
ftr-470	552	154	2041	2041	NUM
ftr-470	552	155	or	or	CCONJ
ftr-470	552	156	2044	2044	NUM
ftr-470	552	157	-	-	PUNCT
ftr-470	552	158	which	which	PRON
ftr-470	552	159	apply	apply	VERB
ftr-470	552	160	by	by	ADP
ftr-470	552	161	reason	reason	NOUN
ftr-470	552	162	of	of	ADP
ftr-470	552	163	the	the	DET
ftr-470	552	164	form	form	NOUN
ftr-470	552	165	of	of	ADP
ftr-470	552	166	the	the	DET
ftr-470	552	167	marital	marital	PROPN
ftr-470	552	168	trust	trust	NOUN
ftr-470	552	169	-	-	PUNCT
ftr-470	552	170	will	will	AUX
ftr-470	552	171	not	not	PART
ftr-470	552	172	be	be	AUX
ftr-470	552	173	reduced	reduce	VERB
ftr-470	552	174	.	.	PUNCT
ftr-470	553	1	89	89	NUM
ftr-470	554	1	thus	thus	ADV
ftr-470	554	2	,	,	PUNCT
ftr-470	554	3	in	in	ADP
ftr-470	554	4	the	the	DET
ftr-470	554	5	hypothetical	hypothetical	ADJ
ftr-470	554	6	set	set	NOUN
ftr-470	554	7	forth	forth	ADV
ftr-470	554	8	in	in	ADP
ftr-470	554	9	the	the	DET
ftr-470	554	10	83	83	NUM
ftr-470	554	11	.	.	PUNCT
ftr-470	555	1	the	the	DET
ftr-470	555	2	government	government	NOUN
ftr-470	555	3	's	's	PART
ftr-470	555	4	brief	brief	NOUN
ftr-470	555	5	in	in	ADP
ftr-470	555	6	hubert	hubert	PROPN
ftr-470	555	7	unfortunately	unfortunately	ADV
ftr-470	555	8	relied	rely	VERB
ftr-470	555	9	heavily	heavily	ADV
ftr-470	555	10	on	on	ADP
ftr-470	555	11	this	this	DET
ftr-470	555	12	argument	argument	NOUN
ftr-470	555	13	.	.	PUNCT
ftr-470	556	1	brief	brief	ADJ
ftr-470	556	2	for	for	ADP
ftr-470	556	3	the	the	DET
ftr-470	556	4	petitioner	petitioner	NOUN
ftr-470	556	5	at	at	ADP
ftr-470	556	6	14	14	NUM
ftr-470	556	7	,	,	PUNCT
ftr-470	556	8	16	16	NUM
ftr-470	556	9	,	,	PUNCT
ftr-470	556	10	24	24	NUM
ftr-470	556	11	,	,	PUNCT
ftr-470	556	12	26	26	NUM
ftr-470	556	13	-	-	SYM
ftr-470	556	14	27	27	NUM
ftr-470	556	15	,	,	PUNCT
ftr-470	556	16	hubert	hubert	NOUN
ftr-470	556	17	,	,	PUNCT
ftr-470	556	18	117	117	NUM
ftr-470	556	19	s.	s.	PROPN
ftr-470	556	20	c.	c.	PROPN
ftr-470	556	21	(	(	PUNCT
ftr-470	556	22	no	no	INTJ
ftr-470	556	23	.	.	NOUN
ftr-470	556	24	95	95	NUM
ftr-470	556	25	-	-	PUNCT
ftr-470	556	26	1402	1402	NUM
ftr-470	556	27	)	)	PUNCT
ftr-470	556	28	.	.	PUNCT
ftr-470	557	1	84	84	NUM
ftr-470	557	2	.	.	PUNCT
ftr-470	558	1	see	see	VERB
ftr-470	558	2	hubert	hubert	PROPN
ftr-470	558	3	,	,	PUNCT
ftr-470	558	4	117	117	NUM
ftr-470	558	5	s.	s.	PROPN
ftr-470	558	6	ct	ct	PROPN
ftr-470	558	7	.	.	PUNCT
ftr-470	559	1	at	at	ADP
ftr-470	559	2	1134	1134	NUM
ftr-470	559	3	-	-	SYM
ftr-470	559	4	35	35	NUM
ftr-470	559	5	(	(	PUNCT
ftr-470	559	6	o'connor	o'connor	PROPN
ftr-470	559	7	,	,	PUNCT
ftr-470	559	8	j.	j.	PROPN
ftr-470	559	9	,	,	PUNCT
ftr-470	559	10	concurring	concur	VERB
ftr-470	559	11	)	)	PUNCT
ftr-470	559	12	.	.	PUNCT
ftr-470	560	1	this	this	DET
ftr-470	560	2	theory	theory	NOUN
ftr-470	560	3	was	be	AUX
ftr-470	560	4	adopted	adopt	VERB
ftr-470	560	5	by	by	ADP
ftr-470	560	6	the	the	DET
ftr-470	560	7	sixth	sixth	ADJ
ftr-470	560	8	circuit	circuit	NOUN
ftr-470	560	9	with	with	ADP
ftr-470	560	10	the	the	DET
ftr-470	560	11	consequence	consequence	NOUN
ftr-470	560	12	that	that	SCONJ
ftr-470	560	13	the	the	DET
ftr-470	560	14	government	government	NOUN
ftr-470	560	15	lost	lose	VERB
ftr-470	560	16	on	on	ADP
ftr-470	560	17	the	the	DET
ftr-470	560	18	issue	issue	NOUN
ftr-470	560	19	of	of	ADP
ftr-470	560	20	the	the	DET
ftr-470	560	21	effect	effect	NOUN
ftr-470	560	22	of	of	ADP
ftr-470	560	23	interest	interest	NOUN
ftr-470	560	24	on	on	ADP
ftr-470	560	25	death	death	NOUN
ftr-470	560	26	taxes	taxis	NOUN
ftr-470	560	27	.	.	PUNCT
ftr-470	561	1	estate	estate	NOUN
ftr-470	561	2	of	of	ADP
ftr-470	561	3	street	street	NOUN
ftr-470	561	4	v.	v.	ADP
ftr-470	561	5	commissioner	commissioner	NOUN
ftr-470	561	6	,	,	PUNCT
ftr-470	561	7	974	974	NUM
ftr-470	561	8	f.2d	f.2d	SYM
ftr-470	561	9	723	723	NUM
ftr-470	561	10	,	,	PUNCT
ftr-470	561	11	729	729	NUM
ftr-470	561	12	(	(	PUNCT
ftr-470	561	13	6th	6th	ADJ
ftr-470	561	14	cir	cir	NOUN
ftr-470	561	15	.	.	PROPN
ftr-470	561	16	1992	1992	NUM
ftr-470	561	17	)	)	PUNCT
ftr-470	561	18	;	;	PUNCT
ftr-470	561	19	see	see	VERB
ftr-470	561	20	also	also	ADV
ftr-470	561	21	supra	supra	ADJ
ftr-470	561	22	note	note	NOUN
ftr-470	561	23	58	58	NUM
ftr-470	561	24	.	.	PUNCT
ftr-470	561	25	85	85	NUM
ftr-470	561	26	.	.	PUNCT
ftr-470	562	1	see	see	VERB
ftr-470	562	2	irc	irc	PROPN
ftr-470	562	3	§	§	PROPN
ftr-470	562	4	2056(a	2056(a	NUM
ftr-470	562	5	)	)	PUNCT
ftr-470	562	6	.	.	PUNCT
ftr-470	563	1	86	86	NUM
ftr-470	563	2	.	.	PUNCT
ftr-470	564	1	see	see	VERB
ftr-470	564	2	supra	supra	PROPN
ftr-470	564	3	notes	note	NOUN
ftr-470	564	4	20	20	NUM
ftr-470	564	5	and	and	CCONJ
ftr-470	564	6	31	31	NUM
ftr-470	564	7	.	.	PUNCT
ftr-470	565	1	87	87	NUM
ftr-470	565	2	.	.	PUNCT
ftr-470	566	1	see	see	VERB
ftr-470	566	2	irc	irc	PROPN
ftr-470	566	3	§	§	PROPN
ftr-470	566	4	2056(b)(1	2056(b)(1	NUM
ftr-470	566	5	)	)	PUNCT
ftr-470	566	6	,	,	PUNCT
ftr-470	566	7	(	(	PUNCT
ftr-470	566	8	3	3	NUM
ftr-470	566	9	)	)	PUNCT
ftr-470	566	10	,	,	PUNCT
ftr-470	566	11	(	(	PUNCT
ftr-470	566	12	5)-(8	5)-(8	NUM
ftr-470	566	13	)	)	PUNCT
ftr-470	566	14	.	.	PUNCT
ftr-470	567	1	the	the	DET
ftr-470	567	2	marital	marital	ADJ
ftr-470	567	3	deduction	deduction	NOUN
ftr-470	567	4	qualification	qualification	NOUN
ftr-470	567	5	rules	rule	NOUN
ftr-470	567	6	are	be	AUX
ftr-470	567	7	designed	design	VERB
ftr-470	567	8	to	to	PART
ftr-470	567	9	assure	assure	VERB
ftr-470	567	10	that	that	SCONJ
ftr-470	567	11	deductible	deductible	ADJ
ftr-470	567	12	transfers	transfer	NOUN
ftr-470	567	13	will	will	AUX
ftr-470	567	14	,	,	PUNCT
ftr-470	567	15	because	because	SCONJ
ftr-470	567	16	of	of	ADP
ftr-470	567	17	their	their	PRON
ftr-470	567	18	form	form	NOUN
ftr-470	567	19	,	,	PUNCT
ftr-470	567	20	appear	appear	VERB
ftr-470	567	21	in	in	ADP
ftr-470	567	22	the	the	DET
ftr-470	567	23	surviving	surviving	NOUN
ftr-470	567	24	spouse	spouse	NOUN
ftr-470	567	25	's	's	PART
ftr-470	567	26	tax	tax	NOUN
ftr-470	567	27	base	base	NOUN
ftr-470	567	28	,	,	PUNCT
ftr-470	567	29	see	see	VERB
ftr-470	567	30	supra	supra	PROPN
ftr-470	567	31	note	note	PROPN
ftr-470	567	32	81	81	NUM
ftr-470	567	33	,	,	PUNCT
ftr-470	567	34	but	but	CCONJ
ftr-470	567	35	there	there	PRON
ftr-470	567	36	is	be	VERB
ftr-470	567	37	no	no	DET
ftr-470	567	38	principle	principle	NOUN
ftr-470	567	39	that	that	SCONJ
ftr-470	567	40	the	the	DET
ftr-470	567	41	deductible	deductible	ADJ
ftr-470	567	42	amount	amount	NOUN
ftr-470	567	43	appear	appear	VERB
ftr-470	567	44	dollar	dollar	NOUN
ftr-470	567	45	-	-	PUNCT
ftr-470	567	46	for	for	ADP
ftr-470	567	47	-	-	PUNCT
ftr-470	567	48	dollar	dollar	NOUN
ftr-470	567	49	in	in	ADP
ftr-470	567	50	the	the	DET
ftr-470	567	51	surviving	surviving	NOUN
ftr-470	567	52	spouse	spouse	NOUN
ftr-470	567	53	's	's	PART
ftr-470	567	54	tax	tax	NOUN
ftr-470	567	55	base	base	NOUN
ftr-470	567	56	.	.	PUNCT
ftr-470	568	1	the	the	DET
ftr-470	568	2	amount	amount	NOUN
ftr-470	568	3	actually	actually	ADV
ftr-470	568	4	to	to	PART
ftr-470	568	5	be	be	AUX
ftr-470	568	6	included	include	VERB
ftr-470	568	7	in	in	ADP
ftr-470	568	8	the	the	DET
ftr-470	568	9	surviving	surviving	NOUN
ftr-470	568	10	spouse	spouse	NOUN
ftr-470	568	11	's	's	PART
ftr-470	568	12	tax	tax	NOUN
ftr-470	568	13	base	base	NOUN
ftr-470	568	14	is	be	AUX
ftr-470	568	15	a	a	DET
ftr-470	568	16	function	function	NOUN
ftr-470	568	17	of	of	ADP
ftr-470	568	18	actual	actual	ADJ
ftr-470	568	19	(	(	PUNCT
ftr-470	568	20	as	as	SCONJ
ftr-470	568	21	opposed	oppose	VERB
ftr-470	568	22	to	to	ADP
ftr-470	568	23	estimated	estimate	VERB
ftr-470	568	24	)	)	PUNCT
ftr-470	568	25	economic	economic	ADJ
ftr-470	568	26	return	return	NOUN
ftr-470	568	27	and	and	CCONJ
ftr-470	568	28	consumption	consumption	NOUN
ftr-470	568	29	by	by	ADP
ftr-470	568	30	the	the	DET
ftr-470	568	31	surviving	surviving	NOUN
ftr-470	568	32	spouse	spouse	NOUN
ftr-470	568	33	.	.	PUNCT
ftr-470	569	1	see	see	VERB
ftr-470	569	2	supra	supra	PROPN
ftr-470	569	3	note	note	PROPN
ftr-470	569	4	10	10	NUM
ftr-470	569	5	.	.	PUNCT
ftr-470	569	6	88	88	NUM
ftr-470	569	7	.	.	PUNCT
ftr-470	570	1	see	see	VERB
ftr-470	570	2	irc	irc	PROPN
ftr-470	570	3	§	§	PROPN
ftr-470	570	4	642(g	642(g	PROPN
ftr-470	570	5	)	)	PUNCT
ftr-470	570	6	.	.	PUNCT
ftr-470	571	1	89	89	NUM
ftr-470	571	2	.	.	PUNCT
ftr-470	572	1	this	this	PRON
ftr-470	572	2	appears	appear	VERB
ftr-470	572	3	to	to	PART
ftr-470	572	4	underlie	underlie	VERB
ftr-470	572	5	the	the	DET
ftr-470	572	6	argument	argument	NOUN
ftr-470	572	7	made	make	VERB
ftr-470	572	8	by	by	ADP
ftr-470	572	9	the	the	DET
ftr-470	572	10	american	american	PROPN
ftr-470	572	11	college	college	PROPN
ftr-470	572	12	of	of	ADP
ftr-470	572	13	trust	trust	NOUN
ftr-470	572	14	and	and	CCONJ
ftr-470	572	15	estate	estate	NOUN
ftr-470	572	16	counsel	counsel	NOUN
ftr-470	572	17	in	in	ADP
ftr-470	572	18	its	its	PRON
ftr-470	572	19	amicus	amicus	NOUN
ftr-470	572	20	brief	brief	NOUN
ftr-470	572	21	.	.	PUNCT
ftr-470	573	1	see	see	VERB
ftr-470	573	2	motion	motion	NOUN
ftr-470	573	3	for	for	ADP
ftr-470	573	4	leave	leave	NOUN
ftr-470	573	5	to	to	PART
ftr-470	573	6	file	file	VERB
ftr-470	573	7	amicus	amicus	PROPN
ftr-470	573	8	curia	curia	PROPN
ftr-470	573	9	brief	brief	NOUN
ftr-470	573	10	of	of	ADP
ftr-470	573	11	the	the	DET
ftr-470	573	12	american	american	PROPN
ftr-470	573	13	college	college	PROPN
ftr-470	573	14	of	of	ADP
ftr-470	573	15	trust	trust	NOUN
ftr-470	573	16	and	and	CCONJ
ftr-470	573	17	estate	estate	NOUN
ftr-470	573	18	counsel	counsel	NOUN
ftr-470	573	19	urging	urge	VERB
ftr-470	573	20	affirmation	affirmation	NOUN
ftr-470	573	21	and	and	CCONJ
ftr-470	573	22	brief	brief	NOUN
ftr-470	573	23	of	of	ADP
ftr-470	573	24	the	the	DET
ftr-470	573	25	amicus	amicus	NOUN
ftr-470	573	26	curiae	curiae	NOUN
ftr-470	573	27	in	in	ADP
ftr-470	573	28	support	support	NOUN
ftr-470	573	29	of	of	ADP
ftr-470	573	30	respondent	respondent	NOUN
ftr-470	573	31	at	at	ADP
ftr-470	573	32	4	4	NUM
ftr-470	573	33	,	,	PUNCT
ftr-470	573	34	hubert	hubert	NOUN
ftr-470	573	35	,	,	PUNCT
ftr-470	573	36	117	117	NUM
ftr-470	573	37	s.	s.	PROPN
ftr-470	573	38	c.	c.	PROPN
ftr-470	573	39	(	(	PUNCT
ftr-470	573	40	no	no	INTJ
ftr-470	573	41	.	.	NOUN
ftr-470	573	42	95	95	NUM
ftr-470	573	43	-	-	PUNCT
ftr-470	573	44	1402	1402	NUM
ftr-470	573	45	)	)	PUNCT
ftr-470	573	46	(	(	PUNCT
ftr-470	573	47	"	"	PUNCT
ftr-470	573	48	if	if	SCONJ
ftr-470	573	49	,	,	PUNCT
ftr-470	573	50	however	however	ADV
ftr-470	573	51	,	,	PUNCT
ftr-470	573	52	there	there	PRON
ftr-470	573	53	is	be	VERB
ftr-470	573	54	sufficient	sufficient	ADJ
ftr-470	573	55	estate	estate	NOUN
ftr-470	573	56	income	income	NOUN
ftr-470	573	57	to	to	PART
ftr-470	573	58	pay	pay	VERB
ftr-470	573	59	those	those	DET
ftr-470	573	60	expenses	expense	NOUN
ftr-470	573	61	and	and	CCONJ
ftr-470	573	62	the	the	DET
ftr-470	573	63	corpus	corpus	NOUN
ftr-470	573	64	is	be	AUX
ftr-470	573	65	kept	keep	VERB
ftr-470	573	66	intact	intact	ADJ
ftr-470	573	67	,	,	PUNCT
ftr-470	573	68	then	then	ADV
ftr-470	573	69	the	the	DET
ftr-470	573	70	surviving	surviving	NOUN
ftr-470	573	71	spouse	spouse	NOUN
ftr-470	573	72	or	or	CCONJ
ftr-470	573	73	charity	charity	NOUN
ftr-470	573	74	will	will	AUX
ftr-470	573	75	eventually	eventually	ADV
ftr-470	573	76	receive	receive	VERB
ftr-470	573	77	not	not	PART
ftr-470	573	78	only	only	ADV
ftr-470	573	79	the	the	DET
ftr-470	573	80	full	full	ADJ
ftr-470	573	81	bequest	bequest	NOUN
ftr-470	573	82	,	,	PUNCT
ftr-470	573	83	but	but	CCONJ
ftr-470	573	84	also	also	ADV
ftr-470	573	85	will	will	AUX
ftr-470	573	86	have	have	VERB
ftr-470	573	87	19981	19981	NUM
ftr-470	573	88	florida	florida	PROPN
ftr-470	573	89	tax	tax	NOUN
ftr-470	573	90	review	review	NOUN
ftr-470	573	91	preceding	precede	VERB
ftr-470	573	92	paragraph	paragraph	NOUN
ftr-470	573	93	,	,	PUNCT
ftr-470	573	94	if	if	SCONJ
ftr-470	573	95	the	the	DET
ftr-470	573	96	income	income	NOUN
ftr-470	573	97	on	on	ADP
ftr-470	573	98	the	the	DET
ftr-470	573	99	residue	residue	NOUN
ftr-470	573	100	during	during	ADP
ftr-470	573	101	administration	administration	NOUN
ftr-470	573	102	is	be	AUX
ftr-470	573	103	greater	great	ADJ
ftr-470	573	104	than	than	ADP
ftr-470	573	105	$	$	SYM
ftr-470	573	106	200,000	200,000	NUM
ftr-470	573	107	,	,	PUNCT
ftr-470	573	108	and	and	CCONJ
ftr-470	573	109	administration	administration	NOUN
ftr-470	573	110	expenses	expense	NOUN
ftr-470	573	111	are	be	AUX
ftr-470	573	112	charged	charge	VERB
ftr-470	573	113	against	against	ADP
ftr-470	573	114	income	income	NOUN
ftr-470	573	115	,	,	PUNCT
ftr-470	573	116	the	the	DET
ftr-470	573	117	corpus	corpus	NOUN
ftr-470	573	118	included	include	VERB
ftr-470	573	119	in	in	ADP
ftr-470	573	120	w	w	PROPN
ftr-470	573	121	's	's	PART
ftr-470	573	122	gross	gross	ADJ
ftr-470	573	123	estate	estate	NOUN
ftr-470	573	124	will	will	AUX
ftr-470	573	125	be	be	AUX
ftr-470	573	126	$	$	SYM
ftr-470	573	127	1	1	NUM
ftr-470	573	128	million	million	NUM
ftr-470	573	129	.	.	PUNCT
ftr-470	574	1	the	the	DET
ftr-470	574	2	trust	trust	NOUN
ftr-470	574	3	income	income	NOUN
ftr-470	574	4	-	-	PUNCT
ftr-470	574	5	which	which	PRON
ftr-470	574	6	will	will	AUX
ftr-470	574	7	augment	augment	VERB
ftr-470	574	8	the	the	DET
ftr-470	574	9	surviving	surviving	NOUN
ftr-470	574	10	spouse	spouse	NOUN
ftr-470	574	11	's	's	PART
ftr-470	574	12	potential	potential	ADJ
ftr-470	574	13	section	section	NOUN
ftr-470	574	14	2033	2033	NUM
ftr-470	574	15	gross	gross	ADJ
ftr-470	574	16	estate	estate	NOUN
ftr-470	574	17	as	as	ADP
ftr-470	574	18	and	and	CCONJ
ftr-470	574	19	when	when	SCONJ
ftr-470	574	20	distributed	distribute	VERB
ftr-470	574	21	to	to	ADP
ftr-470	574	22	her	she	PRON
ftr-470	574	23	-	-	PUNCT
ftr-470	574	24	will	will	AUX
ftr-470	574	25	be	be	AUX
ftr-470	574	26	reduced	reduce	VERB
ftr-470	574	27	.	.	PUNCT
ftr-470	575	1	the	the	DET
ftr-470	575	2	marital	marital	ADJ
ftr-470	575	3	deduction	deduction	NOUN
ftr-470	575	4	is	be	AUX
ftr-470	575	5	allowed	allow	VERB
ftr-470	575	6	"	"	PUNCT
ftr-470	575	7	on	on	ADP
ftr-470	575	8	condition	condition	NOUN
ftr-470	575	9	"	"	PUNCT
ftr-470	575	10	that	that	SCONJ
ftr-470	575	11	the	the	DET
ftr-470	575	12	surviving	surviving	NOUN
ftr-470	575	13	spouse	spouse	NOUN
ftr-470	575	14	be	be	AUX
ftr-470	575	15	deemed	deem	VERB
ftr-470	575	16	the	the	DET
ftr-470	575	17	transfer	transfer	NOUN
ftr-470	575	18	tax	tax	NOUN
ftr-470	575	19	owner	owner	NOUN
ftr-470	575	20	of	of	ADP
ftr-470	575	21	both	both	DET
ftr-470	575	22	corpus	corpu	NOUN
ftr-470	575	23	and	and	CCONJ
ftr-470	575	24	income.90	income.90	PROPN
ftr-470	575	25	not	not	PART
ftr-470	575	26	to	to	PART
ftr-470	575	27	reduce	reduce	VERB
ftr-470	575	28	the	the	DET
ftr-470	575	29	deduction	deduction	NOUN
ftr-470	575	30	when	when	SCONJ
ftr-470	575	31	expenses	expense	NOUN
ftr-470	575	32	are	be	AUX
ftr-470	575	33	charged	charge	VERB
ftr-470	575	34	against	against	ADP
ftr-470	575	35	income	income	NOUN
ftr-470	575	36	would	would	AUX
ftr-470	575	37	allow	allow	VERB
ftr-470	575	38	the	the	DET
ftr-470	575	39	surviving	surviving	NOUN
ftr-470	575	40	spouse	spouse	NOUN
ftr-470	575	41	in	in	ADP
ftr-470	575	42	such	such	ADJ
ftr-470	575	43	case	case	NOUN
ftr-470	575	44	a	a	DET
ftr-470	575	45	free	free	ADJ
ftr-470	575	46	deduction	deduction	NOUN
ftr-470	575	47	against	against	ADP
ftr-470	575	48	her	her	PRON
ftr-470	575	49	own	own	ADJ
ftr-470	575	50	estate	estate	NOUN
ftr-470	575	51	(	(	PUNCT
ftr-470	575	52	actually	actually	ADV
ftr-470	575	53	,	,	PUNCT
ftr-470	575	54	a	a	DET
ftr-470	575	55	reduction	reduction	NOUN
ftr-470	575	56	in	in	ADP
ftr-470	575	57	her	her	PRON
ftr-470	575	58	section	section	NOUN
ftr-470	575	59	2033	2033	NUM
ftr-470	575	60	gross	gross	ADJ
ftr-470	575	61	estate	estate	NOUN
ftr-470	575	62	)	)	PUNCT
ftr-470	575	63	not	not	PART
ftr-470	575	64	available	available	ADJ
ftr-470	575	65	to	to	ADP
ftr-470	575	66	surviving	survive	VERB
ftr-470	575	67	spouses	spouse	NOUN
ftr-470	575	68	who	who	PRON
ftr-470	575	69	are	be	AUX
ftr-470	575	70	beneficiaries	beneficiary	NOUN
ftr-470	575	71	of	of	ADP
ftr-470	575	72	marital	marital	ADJ
ftr-470	575	73	trusts	trust	NOUN
ftr-470	575	74	in	in	ADP
ftr-470	575	75	which	which	PRON
ftr-470	575	76	corpus	corpus	NOUN
ftr-470	575	77	was	be	AUX
ftr-470	575	78	so	so	ADV
ftr-470	575	79	charged	charge	VERB
ftr-470	575	80	;	;	PUNCT
ftr-470	575	81	at	at	ADP
ftr-470	575	82	that	that	DET
ftr-470	575	83	point	point	NOUN
ftr-470	575	84	,	,	PUNCT
ftr-470	575	85	equal	equal	ADJ
ftr-470	575	86	consumption	consumption	NOUN
ftr-470	575	87	by	by	ADP
ftr-470	575	88	the	the	DET
ftr-470	575	89	income	income	NOUN
ftr-470	575	90	-	-	PUNCT
ftr-470	575	91	reduced	reduce	VERB
ftr-470	575	92	spouse	spouse	NOUN
ftr-470	575	93	as	as	SCONJ
ftr-470	575	94	by	by	ADP
ftr-470	575	95	her	her	PRON
ftr-470	575	96	corpus	corpus	NOUN
ftr-470	575	97	-	-	PUNCT
ftr-470	575	98	reduced	reduce	VERB
ftr-470	575	99	counterparts	counterpart	NOUN
ftr-470	575	100	would	would	AUX
ftr-470	575	101	leave	leave	VERB
ftr-470	575	102	the	the	DET
ftr-470	575	103	income	income	NOUN
ftr-470	575	104	-	-	PUNCT
ftr-470	575	105	reduced	reduce	VERB
ftr-470	575	106	spouse	spouse	NOUN
ftr-470	575	107	ahead	ahead	ADV
ftr-470	575	108	of	of	ADP
ftr-470	575	109	the	the	DET
ftr-470	575	110	transfer	transfer	NOUN
ftr-470	575	111	tax	tax	NOUN
ftr-470	575	112	game	game	NOUN
ftr-470	575	113	.	.	PUNCT
ftr-470	576	1	to	to	PART
ftr-470	576	2	restate	restate	VERB
ftr-470	576	3	the	the	DET
ftr-470	576	4	foregoing	foregoing	NOUN
ftr-470	576	5	more	more	ADV
ftr-470	576	6	succinctly	succinctly	ADV
ftr-470	576	7	,	,	PUNCT
ftr-470	576	8	the	the	DET
ftr-470	576	9	deductible	deductible	ADJ
ftr-470	576	10	value	value	NOUN
ftr-470	576	11	as	as	ADP
ftr-470	576	12	of	of	ADP
ftr-470	576	13	the	the	DET
ftr-470	576	14	decedent	decedent	NOUN
ftr-470	576	15	's	's	PART
ftr-470	576	16	death	death	NOUN
ftr-470	576	17	is	be	AUX
ftr-470	576	18	the	the	DET
ftr-470	576	19	present	present	ADJ
ftr-470	576	20	value	value	NOUN
ftr-470	576	21	of	of	ADP
ftr-470	576	22	that	that	DET
ftr-470	576	23	same	same	ADJ
ftr-470	576	24	amount	amount	NOUN
ftr-470	576	25	as	as	ADP
ftr-470	576	26	of	of	ADP
ftr-470	576	27	the	the	DET
ftr-470	576	28	surviving	surviving	NOUN
ftr-470	576	29	spouse	spouse	NOUN
ftr-470	576	30	's	's	PART
ftr-470	576	31	death	death	NOUN
ftr-470	576	32	as	as	SCONJ
ftr-470	576	33	augmented	augment	VERB
ftr-470	576	34	by	by	ADP
ftr-470	576	35	income	income	NOUN
ftr-470	576	36	accrued	accrue	VERB
ftr-470	576	37	to	to	ADP
ftr-470	576	38	the	the	DET
ftr-470	576	39	surviving	surviving	NOUN
ftr-470	576	40	spouse	spouse	NOUN
ftr-470	576	41	's	's	PART
ftr-470	576	42	death	death	NOUN
ftr-470	576	43	,	,	PUNCT
ftr-470	576	44	all	all	PRON
ftr-470	576	45	of	of	ADP
ftr-470	576	46	which	which	PRON
ftr-470	576	47	(	(	PUNCT
ftr-470	576	48	as	as	SCONJ
ftr-470	576	49	it	it	PRON
ftr-470	576	50	actually	actually	ADV
ftr-470	576	51	exists	exist	VERB
ftr-470	576	52	at	at	ADP
ftr-470	576	53	the	the	DET
ftr-470	576	54	surviving	surviving	NOUN
ftr-470	576	55	spouse	spouse	NOUN
ftr-470	576	56	's	's	PART
ftr-470	576	57	death	death	NOUN
ftr-470	576	58	)	)	PUNCT
ftr-470	576	59	is	be	AUX
ftr-470	576	60	to	to	PART
ftr-470	576	61	be	be	AUX
ftr-470	576	62	includible	includible	ADJ
ftr-470	576	63	(	(	PUNCT
ftr-470	576	64	net	net	NOUN
ftr-470	576	65	of	of	ADP
ftr-470	576	66	consumption	consumption	NOUN
ftr-470	576	67	)	)	PUNCT
ftr-470	576	68	in	in	ADP
ftr-470	576	69	the	the	DET
ftr-470	576	70	surviving	surviving	NOUN
ftr-470	576	71	spouse	spouse	NOUN
ftr-470	576	72	's	's	PART
ftr-470	576	73	gross	gross	ADJ
ftr-470	576	74	estate	estate	NOUN
ftr-470	576	75	.	.	PUNCT
ftr-470	577	1	estate	estate	NOUN
ftr-470	577	2	income	income	NOUN
ftr-470	577	3	used	use	VERB
ftr-470	577	4	for	for	ADP
ftr-470	577	5	administration	administration	NOUN
ftr-470	577	6	expenses	expense	NOUN
ftr-470	577	7	reduces	reduce	VERB
ftr-470	577	8	the	the	DET
ftr-470	577	9	amount	amount	NOUN
ftr-470	577	10	includible	includible	ADJ
ftr-470	577	11	in	in	ADP
ftr-470	577	12	the	the	DET
ftr-470	577	13	surviving	surviving	NOUN
ftr-470	577	14	spouse	spouse	NOUN
ftr-470	577	15	's	's	PART
ftr-470	577	16	gross	gross	ADJ
ftr-470	577	17	estate	estate	NOUN
ftr-470	577	18	and	and	CCONJ
ftr-470	577	19	should	should	AUX
ftr-470	577	20	(	(	PUNCT
ftr-470	577	21	perhaps	perhaps	ADV
ftr-470	577	22	as	as	SCONJ
ftr-470	577	23	reduced	reduce	VERB
ftr-470	577	24	to	to	ADP
ftr-470	577	25	present	present	ADJ
ftr-470	577	26	value	value	NOUN
ftr-470	577	27	)	)	PUNCT
ftr-470	577	28	also	also	ADV
ftr-470	577	29	reduce	reduce	VERB
ftr-470	577	30	the	the	DET
ftr-470	577	31	amount	amount	NOUN
ftr-470	577	32	deductible.9	deductible.9	NOUN
ftr-470	577	33	'	'	PUNCT
ftr-470	577	34	thus	thus	ADV
ftr-470	577	35	,	,	PUNCT
ftr-470	577	36	the	the	DET
ftr-470	577	37	rule	rule	NOUN
ftr-470	577	38	of	of	ADP
ftr-470	577	39	section	section	NOUN
ftr-470	577	40	2056(b)(4	2056(b)(4	NUM
ftr-470	577	41	)	)	PUNCT
ftr-470	577	42	is	be	AUX
ftr-470	577	43	conceptually	conceptually	ADV
ftr-470	577	44	sound	sound	ADJ
ftr-470	577	45	,	,	PUNCT
ftr-470	577	46	and	and	CCONJ
ftr-470	577	47	the	the	DET
ftr-470	577	48	principle	principle	NOUN
ftr-470	577	49	that	that	SCONJ
ftr-470	577	50	it	it	PRON
ftr-470	577	51	embodies	embody	VERB
ftr-470	577	52	should	should	AUX
ftr-470	577	53	,	,	PUNCT
ftr-470	577	54	contrary	contrary	ADV
ftr-470	577	55	to	to	ADP
ftr-470	577	56	hubert	hubert	PROPN
ftr-470	577	57	,	,	PUNCT
ftr-470	577	58	be	be	AUX
ftr-470	577	59	applied	apply	VERB
ftr-470	577	60	regardless	regardless	ADV
ftr-470	577	61	of	of	ADP
ftr-470	577	62	whether	whether	SCONJ
ftr-470	577	63	administration	administration	NOUN
ftr-470	577	64	expenses	expense	NOUN
ftr-470	577	65	are	be	AUX
ftr-470	577	66	charged	charge	VERB
ftr-470	577	67	against	against	ADP
ftr-470	577	68	the	the	DET
ftr-470	577	69	income	income	NOUN
ftr-470	577	70	or	or	CCONJ
ftr-470	577	71	corpus	corpus	NOUN
ftr-470	577	72	of	of	ADP
ftr-470	577	73	marital	marital	ADJ
ftr-470	577	74	bequests	bequest	NOUN
ftr-470	577	75	.	.	PUNCT
ftr-470	578	1	the	the	DET
ftr-470	578	2	principle	principle	NOUN
ftr-470	578	3	,	,	PUNCT
ftr-470	578	4	however	however	ADV
ftr-470	578	5	,	,	PUNCT
ftr-470	578	6	is	be	AUX
ftr-470	578	7	the	the	DET
ftr-470	578	8	"	"	PUNCT
ftr-470	578	9	passing	passing	ADJ
ftr-470	578	10	"	"	PUNCT
ftr-470	578	11	requirement	requirement	NOUN
ftr-470	578	12	itself	itself	PRON
ftr-470	578	13	.	.	PUNCT
ftr-470	579	1	it	it	PRON
ftr-470	579	2	is	be	AUX
ftr-470	579	3	not	not	PART
ftr-470	579	4	necessary	necessary	ADJ
ftr-470	579	5	to	to	PART
ftr-470	579	6	attempt	attempt	VERB
ftr-470	579	7	-	-	PUNCT
ftr-470	579	8	as	as	SCONJ
ftr-470	579	9	the	the	DET
ftr-470	579	10	government	government	NOUN
ftr-470	579	11	did	do	VERB
ftr-470	579	12	in	in	ADP
ftr-470	579	13	hubert	hubert	PROPN
ftr-470	579	14	-	-	PUNCT
ftr-470	579	15	to	to	PART
ftr-470	579	16	fit	fit	ADJ
ftr-470	579	17	estate	estate	NOUN
ftr-470	579	18	administration	administration	NOUN
ftr-470	579	19	expenses	expense	NOUN
ftr-470	579	20	into	into	ADP
ftr-470	579	21	the	the	DET
ftr-470	579	22	"	"	PUNCT
ftr-470	579	23	encumbrance	encumbrance	NOUN
ftr-470	579	24	or	or	CCONJ
ftr-470	579	25	obligation	obligation	NOUN
ftr-470	579	26	"	"	PUNCT
ftr-470	579	27	language	language	NOUN
ftr-470	579	28	of	of	ADP
ftr-470	579	29	section	section	NOUN
ftr-470	579	30	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	579	31	)	)	PUNCT
ftr-470	579	32	.	.	PUNCT
ftr-470	580	1	92	92	NUM
ftr-470	580	2	a	a	DET
ftr-470	580	3	larger	large	ADJ
ftr-470	580	4	investment	investment	NOUN
ftr-470	580	5	base	base	NOUN
ftr-470	580	6	that	that	PRON
ftr-470	580	7	can	can	AUX
ftr-470	580	8	generate	generate	VERB
ftr-470	580	9	more	more	ADJ
ftr-470	580	10	gross	gross	ADJ
ftr-470	580	11	income	income	NOUN
ftr-470	580	12	,	,	PUNCT
ftr-470	580	13	using	use	VERB
ftr-470	580	14	the	the	DET
ftr-470	580	15	assumptions	assumption	NOUN
ftr-470	580	16	stated	state	VERB
ftr-470	580	17	in	in	ADP
ftr-470	580	18	the	the	DET
ftr-470	580	19	appendix	appendix	NOUN
ftr-470	580	20	.	.	PUNCT
ftr-470	580	21	"	"	PUNCT
ftr-470	580	22	)	)	PUNCT
ftr-470	580	23	.	.	PUNCT
ftr-470	581	1	90	90	NUM
ftr-470	581	2	.	.	PUNCT
ftr-470	582	1	the	the	DET
ftr-470	582	2	marital	marital	ADJ
ftr-470	582	3	deduction	deduction	NOUN
ftr-470	582	4	is	be	AUX
ftr-470	582	5	allowed	allow	VERB
ftr-470	582	6	for	for	ADP
ftr-470	582	7	outright	outright	ADJ
ftr-470	582	8	bequests	bequest	NOUN
ftr-470	582	9	,	,	PUNCT
ftr-470	582	10	irc	irc	ADV
ftr-470	582	11	§	§	PROPN
ftr-470	582	12	2056(a	2056(a	NUM
ftr-470	582	13	)	)	PUNCT
ftr-470	582	14	,	,	PUNCT
ftr-470	582	15	singlelife	singlelife	NOUN
ftr-470	582	16	annuities	annuity	NOUN
ftr-470	582	17	,	,	PUNCT
ftr-470	582	18	irc	irc	ADV
ftr-470	582	19	§	§	PROPN
ftr-470	582	20	2039	2039	NUM
ftr-470	582	21	,	,	PUNCT
ftr-470	582	22	marital	marital	ADJ
ftr-470	582	23	remainder	remainder	NOUN
ftr-470	582	24	trusts	trust	NOUN
ftr-470	582	25	,	,	PUNCT
ftr-470	582	26	regs	reg	NOUN
ftr-470	582	27	.	.	PUNCT
ftr-470	583	1	§	§	PROPN
ftr-470	583	2	20.2056(b)-4(d	20.2056(b)-4(d	PROPN
ftr-470	583	3	)	)	PUNCT
ftr-470	583	4	,	,	PUNCT
ftr-470	583	5	power	power	NOUN
ftr-470	583	6	-	-	PUNCT
ftr-470	583	7	ofappointment	ofappointment	NOUN
ftr-470	583	8	trusts	trust	NOUN
ftr-470	583	9	,	,	PUNCT
ftr-470	583	10	irc	irc	ADV
ftr-470	583	11	§	§	PROPN
ftr-470	583	12	2056(b)(5	2056(b)(5	NUM
ftr-470	583	13	)	)	PUNCT
ftr-470	583	14	,	,	PUNCT
ftr-470	583	15	qtip	qtip	NOUN
ftr-470	583	16	trusts	trust	NOUN
ftr-470	583	17	,	,	PUNCT
ftr-470	583	18	irc	irc	PROPN
ftr-470	583	19	§	§	PROPN
ftr-470	583	20	2056(b)(7	2056(b)(7	NUM
ftr-470	583	21	)	)	PUNCT
ftr-470	583	22	,	,	PUNCT
ftr-470	583	23	and	and	CCONJ
ftr-470	583	24	estate	estate	NOUN
ftr-470	583	25	trusts	trust	NOUN
ftr-470	583	26	,	,	PUNCT
ftr-470	583	27	regs	reg	NOUN
ftr-470	583	28	.	.	PUNCT
ftr-470	584	1	§	§	PROPN
ftr-470	584	2	20.2056(c)-2(b)(1)(iii	20.2056(c)-2(b)(1)(iii	PROPN
ftr-470	584	3	)	)	PUNCT
ftr-470	584	4	.	.	PUNCT
ftr-470	585	1	a	a	DET
ftr-470	585	2	"	"	PUNCT
ftr-470	585	3	marital	marital	ADJ
ftr-470	585	4	remainder	remainder	NOUN
ftr-470	585	5	trust	trust	NOUN
ftr-470	585	6	"	"	PUNCT
ftr-470	585	7	is	be	AUX
ftr-470	585	8	a	a	DET
ftr-470	585	9	trust	trust	NOUN
ftr-470	585	10	providing	provide	VERB
ftr-470	585	11	income	income	NOUN
ftr-470	585	12	to	to	ADP
ftr-470	585	13	a	a	DET
ftr-470	585	14	nonspouse	nonspouse	NOUN
ftr-470	585	15	beneficiary	beneficiary	NOUN
ftr-470	585	16	for	for	ADP
ftr-470	585	17	life	life	NOUN
ftr-470	585	18	or	or	CCONJ
ftr-470	585	19	for	for	ADP
ftr-470	585	20	a	a	DET
ftr-470	585	21	term	term	NOUN
ftr-470	585	22	of	of	ADP
ftr-470	585	23	years	year	NOUN
ftr-470	585	24	and	and	CCONJ
ftr-470	585	25	vested	vested	ADJ
ftr-470	585	26	remainder	remainder	NOUN
ftr-470	585	27	in	in	ADP
ftr-470	585	28	fee	fee	NOUN
ftr-470	585	29	simple	simple	NOUN
ftr-470	585	30	to	to	ADP
ftr-470	585	31	the	the	DET
ftr-470	585	32	surviving	surviving	NOUN
ftr-470	585	33	spouse	spouse	NOUN
ftr-470	585	34	or	or	CCONJ
ftr-470	585	35	the	the	DET
ftr-470	585	36	surviving	surviving	NOUN
ftr-470	585	37	spouse	spouse	NOUN
ftr-470	585	38	's	's	PART
ftr-470	585	39	estate	estate	NOUN
ftr-470	585	40	.	.	PUNCT
ftr-470	586	1	an	an	DET
ftr-470	586	2	"	"	PUNCT
ftr-470	586	3	estate	estate	NOUN
ftr-470	586	4	trust	trust	NOUN
ftr-470	586	5	"	"	PUNCT
ftr-470	586	6	is	be	AUX
ftr-470	586	7	a	a	DET
ftr-470	586	8	trust	trust	NOUN
ftr-470	586	9	in	in	ADP
ftr-470	586	10	which	which	PRON
ftr-470	586	11	income	income	NOUN
ftr-470	586	12	can	can	AUX
ftr-470	586	13	be	be	AUX
ftr-470	586	14	accumulated	accumulate	VERB
ftr-470	586	15	,	,	PUNCT
ftr-470	586	16	but	but	CCONJ
ftr-470	586	17	no	no	DET
ftr-470	586	18	income	income	NOUN
ftr-470	586	19	can	can	AUX
ftr-470	586	20	be	be	AUX
ftr-470	586	21	paid	pay	VERB
ftr-470	586	22	to	to	ADP
ftr-470	586	23	a	a	DET
ftr-470	586	24	third	third	ADJ
ftr-470	586	25	party	party	NOUN
ftr-470	586	26	,	,	PUNCT
ftr-470	586	27	and	and	CCONJ
ftr-470	586	28	both	both	CCONJ
ftr-470	586	29	the	the	DET
ftr-470	586	30	corpus	corpus	NOUN
ftr-470	586	31	and	and	CCONJ
ftr-470	586	32	accumulated	accumulate	VERB
ftr-470	586	33	income	income	NOUN
ftr-470	586	34	must	must	AUX
ftr-470	586	35	be	be	AUX
ftr-470	586	36	paid	pay	VERB
ftr-470	586	37	to	to	ADP
ftr-470	586	38	the	the	DET
ftr-470	586	39	surviving	surviving	NOUN
ftr-470	586	40	spouse	spouse	NOUN
ftr-470	586	41	's	's	PART
ftr-470	586	42	estate	estate	NOUN
ftr-470	586	43	.	.	PUNCT
ftr-470	587	1	in	in	ADP
ftr-470	587	2	all	all	PRON
ftr-470	587	3	of	of	ADP
ftr-470	587	4	these	these	DET
ftr-470	587	5	forms	form	NOUN
ftr-470	587	6	,	,	PUNCT
ftr-470	587	7	the	the	DET
ftr-470	587	8	income	income	NOUN
ftr-470	587	9	with	with	ADP
ftr-470	587	10	respect	respect	NOUN
ftr-470	587	11	to	to	ADP
ftr-470	587	12	the	the	DET
ftr-470	587	13	deductible	deductible	ADJ
ftr-470	587	14	interest	interest	NOUN
ftr-470	587	15	is	be	AUX
ftr-470	587	16	actually	actually	ADV
ftr-470	587	17	owned	own	VERB
ftr-470	587	18	,	,	PUNCT
ftr-470	587	19	or	or	CCONJ
ftr-470	587	20	is	be	AUX
ftr-470	587	21	deemed	deem	VERB
ftr-470	587	22	for	for	SCONJ
ftr-470	587	23	transfer	transfer	NOUN
ftr-470	587	24	tax	tax	NOUN
ftr-470	587	25	purposes	purpose	NOUN
ftr-470	587	26	to	to	PART
ftr-470	587	27	be	be	AUX
ftr-470	587	28	owned	own	VERB
ftr-470	587	29	,	,	PUNCT
ftr-470	587	30	by	by	ADP
ftr-470	587	31	the	the	DET
ftr-470	587	32	surviving	surviving	NOUN
ftr-470	587	33	spouse	spouse	NOUN
ftr-470	587	34	.	.	PUNCT
ftr-470	588	1	91	91	NUM
ftr-470	588	2	.	.	PUNCT
ftr-470	589	1	see	see	VERB
ftr-470	589	2	davenport	davenport	PROPN
ftr-470	589	3	,	,	PUNCT
ftr-470	589	4	supra	supra	PROPN
ftr-470	589	5	note	note	PROPN
ftr-470	589	6	24	24	NUM
ftr-470	589	7	,	,	PUNCT
ftr-470	589	8	at	at	ADP
ftr-470	589	9	1110	1110	NUM
ftr-470	589	10	.	.	PUNCT
ftr-470	590	1	92	92	NUM
ftr-470	590	2	.	.	PUNCT
ftr-470	591	1	see	see	VERB
ftr-470	591	2	supra	supra	PROPN
ftr-470	591	3	notes	note	VERB
ftr-470	591	4	17	17	NUM
ftr-470	591	5	-	-	SYM
ftr-470	591	6	18	18	NUM
ftr-470	591	7	and	and	CCONJ
ftr-470	591	8	accompanying	accompany	VERB
ftr-470	591	9	text	text	NOUN
ftr-470	591	10	.	.	PUNCT
ftr-470	592	1	[	[	X
ftr-470	592	2	vol	vol	NOUN
ftr-470	592	3	3:11	3:11	NUM
ftr-470	592	4	lifting	lift	VERB
ftr-470	592	5	the	the	DET
ftr-470	592	6	shroud	shroud	NOUN
ftr-470	592	7	obscuring	obscure	VERB
ftr-470	592	8	estate	estate	NOUN
ftr-470	592	9	of	of	ADP
ftr-470	592	10	hubert	hubert	PROPN
ftr-470	592	11	at	at	ADP
ftr-470	592	12	this	this	DET
ftr-470	592	13	point	point	NOUN
ftr-470	592	14	,	,	PUNCT
ftr-470	592	15	estate	estate	NOUN
ftr-470	592	16	administration	administration	NOUN
ftr-470	592	17	expenses	expense	NOUN
ftr-470	592	18	charged	charge	VERB
ftr-470	592	19	against	against	ADP
ftr-470	592	20	the	the	DET
ftr-470	592	21	marital	marital	ADJ
ftr-470	592	22	bequest	bequest	NOUN
ftr-470	592	23	would	would	AUX
ftr-470	592	24	reduce	reduce	VERB
ftr-470	592	25	the	the	DET
ftr-470	592	26	marital	marital	ADJ
ftr-470	592	27	deduction	deduction	NOUN
ftr-470	592	28	without	without	ADP
ftr-470	592	29	(	(	PUNCT
ftr-470	592	30	under	under	ADP
ftr-470	592	31	the	the	DET
ftr-470	592	32	ideal	ideal	ADJ
ftr-470	592	33	regime	regime	NOUN
ftr-470	592	34	)	)	PUNCT
ftr-470	592	35	being	be	AUX
ftr-470	592	36	deductible	deductible	ADJ
ftr-470	592	37	independently	independently	ADV
ftr-470	592	38	under	under	ADP
ftr-470	592	39	section	section	NOUN
ftr-470	592	40	2053	2053	NUM
ftr-470	592	41	.	.	PUNCT
ftr-470	593	1	in	in	ADP
ftr-470	593	2	effect	effect	NOUN
ftr-470	593	3	,	,	PUNCT
ftr-470	593	4	an	an	DET
ftr-470	593	5	amount	amount	NOUN
ftr-470	593	6	equal	equal	ADJ
ftr-470	593	7	to	to	ADP
ftr-470	593	8	estate	estate	NOUN
ftr-470	593	9	administration	administration	NOUN
ftr-470	593	10	expenses	expense	NOUN
ftr-470	593	11	would	would	AUX
ftr-470	593	12	be	be	AUX
ftr-470	593	13	treated	treat	VERB
ftr-470	593	14	as	as	ADP
ftr-470	593	15	a	a	DET
ftr-470	593	16	taxable	taxable	ADJ
ftr-470	593	17	bequest	bequest	NOUN
ftr-470	593	18	,	,	PUNCT
ftr-470	593	19	even	even	ADV
ftr-470	593	20	though	though	SCONJ
ftr-470	593	21	it	it	PRON
ftr-470	593	22	is	be	AUX
ftr-470	593	23	never	never	ADV
ftr-470	593	24	acquired	acquire	VERB
ftr-470	593	25	by	by	ADP
ftr-470	593	26	a	a	DET
ftr-470	593	27	legatee	legatee	NOUN
ftr-470	593	28	.	.	PUNCT
ftr-470	594	1	although	although	SCONJ
ftr-470	594	2	this	this	DET
ftr-470	594	3	result	result	NOUN
ftr-470	594	4	seems	seem	VERB
ftr-470	594	5	counter	counter	ADJ
ftr-470	594	6	-	-	ADJ
ftr-470	594	7	intuitive	intuitive	ADJ
ftr-470	594	8	,	,	PUNCT
ftr-470	594	9	it	it	PRON
ftr-470	594	10	would	would	AUX
ftr-470	594	11	be	be	AUX
ftr-470	594	12	consistent	consistent	ADJ
ftr-470	594	13	with	with	ADP
ftr-470	594	14	the	the	DET
ftr-470	594	15	fact	fact	NOUN
ftr-470	594	16	that	that	SCONJ
ftr-470	594	17	death	death	NOUN
ftr-470	594	18	taxes	taxis	NOUN
ftr-470	594	19	are	be	AUX
ftr-470	594	20	also	also	ADV
ftr-470	594	21	included	include	VERB
ftr-470	594	22	in	in	ADP
ftr-470	594	23	the	the	DET
ftr-470	594	24	tax	tax	NOUN
ftr-470	594	25	base	base	NOUN
ftr-470	594	26	despite	despite	SCONJ
ftr-470	594	27	the	the	DET
ftr-470	594	28	fact	fact	NOUN
ftr-470	594	29	that	that	SCONJ
ftr-470	594	30	they	they	PRON
ftr-470	594	31	reduce	reduce	VERB
ftr-470	594	32	bequests	bequest	NOUN
ftr-470	594	33	.	.	PUNCT
ftr-470	595	1	taxing	tax	VERB
ftr-470	595	2	the	the	DET
ftr-470	595	3	economic	economic	ADJ
ftr-470	595	4	waste	waste	NOUN
ftr-470	595	5	attendant	attendant	NOUN
ftr-470	595	6	upon	upon	SCONJ
ftr-470	595	7	the	the	DET
ftr-470	595	8	transmission	transmission	NOUN
ftr-470	595	9	of	of	ADP
ftr-470	595	10	property	property	NOUN
ftr-470	595	11	at	at	ADP
ftr-470	595	12	death	death	NOUN
ftr-470	595	13	fulfills	fulfill	VERB
ftr-470	595	14	the	the	DET
ftr-470	595	15	logic	logic	NOUN
ftr-470	595	16	of	of	ADP
ftr-470	595	17	an	an	DET
ftr-470	595	18	estate	estate	NOUN
ftr-470	595	19	tax	tax	NOUN
ftr-470	595	20	,	,	PUNCT
ftr-470	595	21	as	as	SCONJ
ftr-470	595	22	opposed	oppose	VERB
ftr-470	595	23	to	to	ADP
ftr-470	595	24	alternative	alternative	ADJ
ftr-470	595	25	tax	tax	NOUN
ftr-470	595	26	modes	mode	NOUN
ftr-470	595	27	,	,	PUNCT
ftr-470	595	28	such	such	ADJ
ftr-470	595	29	as	as	ADP
ftr-470	595	30	an	an	DET
ftr-470	595	31	inheritance	inheritance	NOUN
ftr-470	595	32	tax	tax	NOUN
ftr-470	595	33	,	,	PUNCT
ftr-470	595	34	an	an	DET
ftr-470	595	35	accessions	accession	NOUN
ftr-470	595	36	tax	tax	NOUN
ftr-470	595	37	,	,	PUNCT
ftr-470	595	38	or	or	CCONJ
ftr-470	595	39	including	include	VERB
ftr-470	595	40	gratuitous	gratuitous	ADJ
ftr-470	595	41	receipts	receipt	NOUN
ftr-470	595	42	in	in	ADP
ftr-470	595	43	income	income	NOUN
ftr-470	595	44	.	.	PUNCT
ftr-470	596	1	of	of	ADP
ftr-470	596	2	course	course	NOUN
ftr-470	596	3	,	,	PUNCT
ftr-470	596	4	in	in	ADP
ftr-470	596	5	the	the	DET
ftr-470	596	6	vast	vast	ADJ
ftr-470	596	7	majority	majority	NOUN
ftr-470	596	8	of	of	ADP
ftr-470	596	9	estates	estate	NOUN
ftr-470	596	10	,	,	PUNCT
ftr-470	596	11	the	the	DET
ftr-470	596	12	taxable	taxable	ADJ
ftr-470	596	13	"	"	PUNCT
ftr-470	596	14	bequest	bequest	NOUN
ftr-470	596	15	"	"	PUNCT
ftr-470	596	16	of	of	ADP
ftr-470	596	17	estate	estate	NOUN
ftr-470	596	18	administration	administration	NOUN
ftr-470	596	19	expenses	expense	NOUN
ftr-470	596	20	would	would	AUX
ftr-470	596	21	not	not	PART
ftr-470	596	22	generate	generate	VERB
ftr-470	596	23	estate	estate	NOUN
ftr-470	596	24	tax	tax	NOUN
ftr-470	596	25	,	,	PUNCT
ftr-470	596	26	due	due	ADJ
ftr-470	596	27	(	(	PUNCT
ftr-470	596	28	mainly	mainly	ADV
ftr-470	596	29	)	)	PUNCT
ftr-470	596	30	to	to	ADP
ftr-470	596	31	the	the	DET
ftr-470	596	32	unified	unify	VERB
ftr-470	596	33	transfer	transfer	NOUN
ftr-470	596	34	tax	tax	NOUN
ftr-470	596	35	credit	credit	NOUN
ftr-470	596	36	.	.	PUNCT
ftr-470	597	1	and	and	CCONJ
ftr-470	597	2	,	,	PUNCT
ftr-470	597	3	of	of	ADP
ftr-470	597	4	course	course	NOUN
ftr-470	597	5	,	,	PUNCT
ftr-470	597	6	under	under	ADP
ftr-470	597	7	current	current	ADJ
ftr-470	597	8	law	law	NOUN
ftr-470	597	9	the	the	DET
ftr-470	597	10	estate	estate	NOUN
ftr-470	597	11	can	can	AUX
ftr-470	597	12	obtain	obtain	VERB
ftr-470	597	13	an	an	DET
ftr-470	597	14	estate	estate	NOUN
ftr-470	597	15	tax	tax	NOUN
ftr-470	597	16	deduction	deduction	NOUN
ftr-470	597	17	for	for	ADP
ftr-470	597	18	such	such	ADJ
ftr-470	597	19	expenses	expense	NOUN
ftr-470	597	20	.	.	PUNCT
ftr-470	598	1	also	also	ADV
ftr-470	598	2	,	,	PUNCT
ftr-470	598	3	the	the	DET
ftr-470	598	4	estate	estate	NOUN
ftr-470	598	5	tax	tax	NOUN
ftr-470	598	6	is	be	AUX
ftr-470	598	7	not	not	PART
ftr-470	598	8	the	the	DET
ftr-470	598	9	only	only	ADJ
ftr-470	598	10	tax	tax	NOUN
ftr-470	598	11	in	in	ADP
ftr-470	598	12	the	the	DET
ftr-470	598	13	picture	picture	NOUN
ftr-470	598	14	.	.	PUNCT
ftr-470	599	1	there	there	PRON
ftr-470	599	2	is	be	VERB
ftr-470	599	3	the	the	DET
ftr-470	599	4	income	income	NOUN
ftr-470	599	5	tax	tax	NOUN
ftr-470	599	6	.	.	PUNCT
ftr-470	600	1	f.	f.	PROPN
ftr-470	600	2	income	income	PROPN
ftr-470	600	3	tax	tax	NOUN
ftr-470	600	4	treatment	treatment	NOUN
ftr-470	600	5	of	of	ADP
ftr-470	600	6	estate	estate	NOUN
ftr-470	600	7	administration	administration	NOUN
ftr-470	600	8	erpenses	erpense	VERB
ftr-470	600	9	estate	estate	NOUN
ftr-470	600	10	administration	administration	NOUN
ftr-470	600	11	expenses	expense	NOUN
ftr-470	600	12	should	should	AUX
ftr-470	600	13	be	be	AUX
ftr-470	600	14	taken	take	VERB
ftr-470	600	15	into	into	ADP
ftr-470	600	16	account	account	NOUN
ftr-470	600	17	under	under	ADP
ftr-470	600	18	the	the	DET
ftr-470	600	19	income	income	NOUN
ftr-470	600	20	tax	tax	NOUN
ftr-470	600	21	,	,	PUNCT
ftr-470	600	22	since	since	SCONJ
ftr-470	600	23	such	such	ADJ
ftr-470	600	24	expenses	expense	NOUN
ftr-470	600	25	represent	represent	VERB
ftr-470	600	26	fees	fee	NOUN
ftr-470	600	27	for	for	ADP
ftr-470	600	28	services	service	NOUN
ftr-470	600	29	performed	perform	VERB
ftr-470	600	30	over	over	ADP
ftr-470	600	31	time	time	NOUN
ftr-470	600	32	after	after	ADP
ftr-470	600	33	the	the	DET
ftr-470	600	34	death	death	NOUN
ftr-470	600	35	of	of	ADP
ftr-470	600	36	the	the	DET
ftr-470	600	37	decedent	decedent	NOUN
ftr-470	600	38	.	.	PUNCT
ftr-470	601	1	under	under	ADP
ftr-470	601	2	current	current	ADJ
ftr-470	601	3	law	law	NOUN
ftr-470	601	4	,	,	PUNCT
ftr-470	601	5	estate	estate	NOUN
ftr-470	601	6	administration	administration	NOUN
ftr-470	601	7	expenses	expense	NOUN
ftr-470	601	8	are	be	AUX
ftr-470	601	9	deductible	deductible	ADJ
ftr-470	601	10	for	for	ADP
ftr-470	601	11	purposes	purpose	NOUN
ftr-470	601	12	of	of	ADP
ftr-470	601	13	computing	compute	VERB
ftr-470	601	14	the	the	DET
ftr-470	601	15	taxable	taxable	ADJ
ftr-470	601	16	income	income	NOUN
ftr-470	601	17	of	of	ADP
ftr-470	601	18	the	the	DET
ftr-470	601	19	estate	estate	NOUN
ftr-470	601	20	as	as	ADP
ftr-470	601	21	a	a	DET
ftr-470	601	22	separate	separate	ADJ
ftr-470	601	23	taxpayer	taxpayer	NOUN
ftr-470	601	24	under	under	ADP
ftr-470	601	25	the	the	DET
ftr-470	601	26	income	income	NOUN
ftr-470	601	27	tax	tax	NOUN
ftr-470	601	28	.	.	PUNCT
ftr-470	602	1	this	this	DET
ftr-470	602	2	result	result	NOUN
ftr-470	602	3	flows	flow	VERB
ftr-470	602	4	from	from	ADP
ftr-470	602	5	the	the	DET
ftr-470	602	6	supreme	supreme	PROPN
ftr-470	602	7	court	court	PROPN
ftr-470	602	8	decision	decision	NOUN
ftr-470	602	9	in	in	ADP
ftr-470	602	10	trust	trust	NOUN
ftr-470	602	11	of	of	ADP
ftr-470	602	12	bingham	bingham	PROPN
ftr-470	602	13	v.	v.	ADP
ftr-470	602	14	contmissioner,93	contmissioner,93	NUM
ftr-470	602	15	which	which	PRON
ftr-470	602	16	imposed	impose	VERB
ftr-470	602	17	an	an	DET
ftr-470	602	18	expansive	expansive	ADJ
ftr-470	602	19	construction	construction	NOUN
ftr-470	602	20	upon	upon	SCONJ
ftr-470	602	21	the	the	DET
ftr-470	602	22	language	language	NOUN
ftr-470	602	23	of	of	ADP
ftr-470	602	24	section	section	NOUN
ftr-470	602	25	212(2	212(2	NUM
ftr-470	602	26	)	)	PUNCT
ftr-470	602	27	(	(	PUNCT
ftr-470	602	28	"	"	PUNCT
ftr-470	602	29	management	management	NOUN
ftr-470	602	30	...	...	PUNCT
ftr-470	602	31	of	of	ADP
ftr-470	602	32	property	property	NOUN
ftr-470	602	33	held	hold	VERB
ftr-470	602	34	for	for	ADP
ftr-470	602	35	the	the	DET
ftr-470	602	36	production	production	NOUN
ftr-470	602	37	of	of	ADP
ftr-470	602	38	income	income	NOUN
ftr-470	602	39	"	"	PUNCT
ftr-470	602	40	)	)	PUNCT
ftr-470	602	41	.	.	PUNCT
ftr-470	603	1	the	the	DET
ftr-470	603	2	expenses	expense	NOUN
ftr-470	603	3	in	in	ADP
ftr-470	603	4	trust	trust	NOUN
ftr-470	603	5	of	of	ADP
ftr-470	603	6	bingham	bingham	PROPN
ftr-470	603	7	related	relate	VERB
ftr-470	603	8	to	to	ADP
ftr-470	603	9	litigation	litigation	NOUN
ftr-470	603	10	and	and	CCONJ
ftr-470	603	11	the	the	DET
ftr-470	603	12	distribution	distribution	NOUN
ftr-470	603	13	of	of	ADP
ftr-470	603	14	assets	asset	NOUN
ftr-470	603	15	in	in	ADP
ftr-470	603	16	termination	termination	NOUN
ftr-470	603	17	of	of	ADP
ftr-470	603	18	a	a	DET
ftr-470	603	19	trust	trust	NOUN
ftr-470	603	20	,	,	PUNCT
ftr-470	603	21	but	but	CCONJ
ftr-470	603	22	these	these	DET
ftr-470	603	23	functions	function	NOUN
ftr-470	603	24	were	be	AUX
ftr-470	603	25	held	hold	VERB
ftr-470	603	26	to	to	PART
ftr-470	603	27	be	be	AUX
ftr-470	603	28	connected	connect	VERB
ftr-470	603	29	with	with	ADP
ftr-470	603	30	the	the	DET
ftr-470	603	31	management	management	NOUN
ftr-470	603	32	of	of	ADP
ftr-470	603	33	incomeproducing	incomeproducing	ADJ
ftr-470	603	34	property	property	NOUN
ftr-470	603	35	.	.	PUNCT
ftr-470	604	1	the	the	DET
ftr-470	604	2	result	result	NOUN
ftr-470	604	3	has	have	AUX
ftr-470	604	4	been	be	AUX
ftr-470	604	5	incorporated	incorporate	VERB
ftr-470	604	6	into	into	ADP
ftr-470	604	7	the	the	DET
ftr-470	604	8	regulations	regulation	NOUN
ftr-470	604	9	,	,	PUNCT
ftr-470	604	10	where	where	SCONJ
ftr-470	604	11	it	it	PRON
ftr-470	604	12	is	be	AUX
ftr-470	604	13	extended	extend	VERB
ftr-470	604	14	to	to	PART
ftr-470	604	15	estate	estate	NOUN
ftr-470	604	16	administration	administration	NOUN
ftr-470	604	17	expenses	expense	NOUN
ftr-470	604	18	,	,	PUNCT
ftr-470	604	19	'	'	PUNCT
ftr-470	604	20	despite	despite	SCONJ
ftr-470	604	21	the	the	DET
ftr-470	604	22	fact	fact	NOUN
ftr-470	604	23	that	that	SCONJ
ftr-470	604	24	the	the	DET
ftr-470	604	25	estate	estate	NOUN
ftr-470	604	26	's	's	PART
ftr-470	604	27	personal	personal	ADJ
ftr-470	604	28	representative	representative	NOUN
ftr-470	604	29	generally	generally	ADV
ftr-470	604	30	has	have	AUX
ftr-470	604	31	no	no	DET
ftr-470	604	32	duty	duty	NOUN
ftr-470	604	33	to	to	PART
ftr-470	604	34	invest	invest	VERB
ftr-470	604	35	.	.	PUNCT
ftr-470	605	1	estates	estate	NOUN
ftr-470	605	2	should	should	AUX
ftr-470	605	3	be	be	AUX
ftr-470	605	4	thankful	thankful	ADJ
ftr-470	605	5	for	for	ADP
ftr-470	605	6	this	this	DET
ftr-470	605	7	result	result	NOUN
ftr-470	605	8	because	because	SCONJ
ftr-470	605	9	estate	estate	NOUN
ftr-470	605	10	administration	administration	NOUN
ftr-470	605	11	expenses	expense	NOUN
ftr-470	605	12	are	be	AUX
ftr-470	605	13	,	,	PUNCT
ftr-470	605	14	from	from	ADP
ftr-470	605	15	the	the	DET
ftr-470	605	16	vantage	vantage	NOUN
ftr-470	605	17	of	of	ADP
ftr-470	605	18	the	the	DET
ftr-470	605	19	legatees	legatee	NOUN
ftr-470	605	20	,	,	PUNCT
ftr-470	605	21	capital	capital	NOUN
ftr-470	605	22	expenditures	expenditure	NOUN
ftr-470	605	23	in	in	ADP
ftr-470	605	24	whole	whole	ADJ
ftr-470	605	25	or	or	CCONJ
ftr-470	605	26	in	in	ADP
ftr-470	605	27	part.95	part.95	NOUN
ftr-470	605	28	the	the	DET
ftr-470	605	29	possibility	possibility	NOUN
ftr-470	605	30	of	of	ADP
ftr-470	605	31	capitalization	capitalization	NOUN
ftr-470	605	32	was	be	AUX
ftr-470	605	33	not	not	PART
ftr-470	605	34	raised	raise	VERB
ftr-470	605	35	in	in	ADP
ftr-470	605	36	trust	trust	NOUN
ftr-470	605	37	of	of	ADP
ftr-470	605	38	bingham	bingham	PROPN
ftr-470	605	39	-	-	PUNCT
ftr-470	605	40	perhaps	perhaps	ADV
ftr-470	605	41	because	because	SCONJ
ftr-470	605	42	trusts	trust	NOUN
ftr-470	605	43	are	be	AUX
ftr-470	605	44	distinguishable	distinguishable	ADJ
ftr-470	605	45	from	from	ADP
ftr-470	605	46	estates	estate	NOUN
ftr-470	605	47	-	-	PUNCT
ftr-470	605	48	but	but	CCONJ
ftr-470	605	49	presumably	presumably	ADV
ftr-470	605	50	capitalization	capitalization	NOUN
ftr-470	605	51	is	be	AUX
ftr-470	605	52	a	a	DET
ftr-470	605	53	moot	moot	ADJ
ftr-470	605	54	issue	issue	NOUN
ftr-470	605	55	even	even	ADV
ftr-470	605	56	for	for	ADP
ftr-470	605	57	estates	estate	NOUN
ftr-470	605	58	given	give	VERB
ftr-470	605	59	the	the	DET
ftr-470	605	60	regulations	regulation	NOUN
ftr-470	605	61	under	under	ADP
ftr-470	605	62	section	section	NOUN
ftr-470	605	63	212	212	NUM
ftr-470	605	64	.	.	PUNCT
ftr-470	606	1	nevertheless	nevertheless	ADV
ftr-470	606	2	,	,	PUNCT
ftr-470	606	3	if	if	SCONJ
ftr-470	606	4	the	the	DET
ftr-470	606	5	capitalization	capitalization	NOUN
ftr-470	606	6	issue	issue	NOUN
ftr-470	606	7	were	be	AUX
ftr-470	606	8	93	93	NUM
ftr-470	606	9	.	.	PUNCT
ftr-470	607	1	325	325	NUM
ftr-470	607	2	u.s	u.s	PROPN
ftr-470	607	3	.	.	PROPN
ftr-470	607	4	365	365	NUM
ftr-470	607	5	,	,	PUNCT
ftr-470	607	6	373	373	NUM
ftr-470	607	7	-	-	SYM
ftr-470	607	8	74	74	NUM
ftr-470	607	9	(	(	PUNCT
ftr-470	607	10	1945	1945	NUM
ftr-470	607	11	)	)	PUNCT
ftr-470	607	12	.	.	PUNCT
ftr-470	608	1	94	94	X
ftr-470	608	2	.	.	PUNCT
ftr-470	609	1	see	see	VERB
ftr-470	609	2	regs	reg	NOUN
ftr-470	609	3	.	.	PUNCT
ftr-470	610	1	§	§	PROPN
ftr-470	610	2	1.212	1.212	NUM
ftr-470	610	3	-	-	SYM
ftr-470	610	4	1(i	1(i	NUM
ftr-470	610	5	)	)	PUNCT
ftr-470	610	6	.	.	PUNCT
ftr-470	611	1	95	95	NUM
ftr-470	611	2	.	.	PUNCT
ftr-470	612	1	see	see	VERB
ftr-470	612	2	estate	estate	NOUN
ftr-470	612	3	of	of	ADP
ftr-470	612	4	davis	davis	PROPN
ftr-470	612	5	v.	v.	PROPN
ftr-470	612	6	commissioner	commissioner	PROPN
ftr-470	612	7	,	,	PUNCT
ftr-470	612	8	79	79	NUM
ftr-470	612	9	t.c	t.c	PROPN
ftr-470	612	10	.	.	PROPN
ftr-470	612	11	503	503	NUM
ftr-470	612	12	(	(	PUNCT
ftr-470	612	13	1982	1982	NUM
ftr-470	612	14	)	)	PUNCT
ftr-470	612	15	(	(	PUNCT
ftr-470	612	16	concerning	concern	VERB
ftr-470	612	17	outlays	outlay	NOUN
ftr-470	612	18	to	to	PART
ftr-470	612	19	establish	establish	VERB
ftr-470	612	20	heirship	heirship	NOUN
ftr-470	612	21	in	in	ADP
ftr-470	612	22	order	order	NOUN
ftr-470	612	23	to	to	PART
ftr-470	612	24	obtain	obtain	VERB
ftr-470	612	25	an	an	DET
ftr-470	612	26	inheritance	inheritance	NOUN
ftr-470	612	27	from	from	ADP
ftr-470	612	28	the	the	DET
ftr-470	612	29	estate	estate	NOUN
ftr-470	612	30	of	of	ADP
ftr-470	612	31	howard	howard	PROPN
ftr-470	612	32	hughes	hughes	PROPN
ftr-470	612	33	)	)	PUNCT
ftr-470	612	34	.	.	PUNCT
ftr-470	613	1	19981	19981	NUM
ftr-470	613	2	florida	florida	PROPN
ftr-470	613	3	tax	tax	NOUN
ftr-470	613	4	review	review	NOUN
ftr-470	613	5	to	to	PART
ftr-470	613	6	to	to	PART
ftr-470	613	7	be	be	AUX
ftr-470	613	8	squarely	squarely	ADV
ftr-470	613	9	faced	face	VERB
ftr-470	613	10	as	as	ADP
ftr-470	613	11	a	a	DET
ftr-470	613	12	matter	matter	NOUN
ftr-470	613	13	of	of	ADP
ftr-470	613	14	first	first	ADJ
ftr-470	613	15	impression	impression	NOUN
ftr-470	613	16	,	,	PUNCT
ftr-470	613	17	it	it	PRON
ftr-470	613	18	would	would	AUX
ftr-470	613	19	be	be	AUX
ftr-470	613	20	hard	hard	ADJ
ftr-470	613	21	to	to	PART
ftr-470	613	22	ignore	ignore	VERB
ftr-470	613	23	the	the	DET
ftr-470	613	24	fact	fact	NOUN
ftr-470	613	25	that	that	SCONJ
ftr-470	613	26	estate	estate	NOUN
ftr-470	613	27	administration	administration	NOUN
ftr-470	613	28	expenses	expense	NOUN
ftr-470	613	29	are	be	AUX
ftr-470	613	30	incurred	incur	VERB
ftr-470	613	31	on	on	ADP
ftr-470	613	32	behalf	behalf	NOUN
ftr-470	613	33	of	of	ADP
ftr-470	613	34	legatees	legatee	NOUN
ftr-470	613	35	principally	principally	ADV
ftr-470	613	36	so	so	SCONJ
ftr-470	613	37	that	that	SCONJ
ftr-470	613	38	the	the	DET
ftr-470	613	39	latter	latter	ADJ
ftr-470	613	40	may	may	AUX
ftr-470	613	41	acquire	acquire	VERB
ftr-470	613	42	possession	possession	NOUN
ftr-470	613	43	and	and	CCONJ
ftr-470	613	44	marketable	marketable	ADJ
ftr-470	613	45	title	title	NOUN
ftr-470	613	46	to	to	ADP
ftr-470	613	47	estate	estate	NOUN
ftr-470	613	48	assets	asset	NOUN
ftr-470	613	49	and	and	CCONJ
ftr-470	613	50	cash.96	cash.96	VERB
ftr-470	613	51	the	the	DET
ftr-470	613	52	"	"	PUNCT
ftr-470	613	53	caretaking	caretaking	NOUN
ftr-470	613	54	"	"	PUNCT
ftr-470	613	55	aspect	aspect	NOUN
ftr-470	613	56	of	of	ADP
ftr-470	613	57	estate	estate	NOUN
ftr-470	613	58	administration	administration	NOUN
ftr-470	613	59	is	be	AUX
ftr-470	613	60	derivative	derivative	ADJ
ftr-470	613	61	of	of	ADP
ftr-470	613	62	the	the	DET
ftr-470	613	63	fact	fact	NOUN
ftr-470	613	64	that	that	SCONJ
ftr-470	613	65	it	it	PRON
ftr-470	613	66	takes	take	VERB
ftr-470	613	67	time	time	NOUN
ftr-470	613	68	to	to	PART
ftr-470	613	69	collect	collect	VERB
ftr-470	613	70	assets	asset	NOUN
ftr-470	613	71	and	and	CCONJ
ftr-470	613	72	pay	pay	VERB
ftr-470	613	73	creditors	creditor	NOUN
ftr-470	613	74	(	(	PUNCT
ftr-470	613	75	including	include	VERB
ftr-470	613	76	tax	tax	NOUN
ftr-470	613	77	collectors	collector	NOUN
ftr-470	613	78	)	)	PUNCT
ftr-470	613	79	.	.	PUNCT
ftr-470	614	1	acquisition	acquisition	NOUN
ftr-470	614	2	costs	cost	NOUN
ftr-470	614	3	are	be	AUX
ftr-470	614	4	capital	capital	NOUN
ftr-470	614	5	expenditures.97	expenditures.97	NOUN
ftr-470	614	6	ergo	ergo	NOUN
ftr-470	614	7	,	,	PUNCT
ftr-470	614	8	estate	estate	NOUN
ftr-470	614	9	administration	administration	NOUN
ftr-470	614	10	expenses	expense	NOUN
ftr-470	614	11	are	be	AUX
ftr-470	614	12	capital	capital	NOUN
ftr-470	614	13	expenditures	expenditure	NOUN
ftr-470	614	14	.	.	PUNCT
ftr-470	615	1	and	and	CCONJ
ftr-470	615	2	how	how	SCONJ
ftr-470	615	3	would	would	AUX
ftr-470	615	4	such	such	ADJ
ftr-470	615	5	costs	cost	NOUN
ftr-470	615	6	be	be	AUX
ftr-470	615	7	actually	actually	ADV
ftr-470	615	8	treated	treat	VERB
ftr-470	615	9	?	?	PUNCT
ftr-470	616	1	the	the	DET
ftr-470	616	2	conventional	conventional	ADJ
ftr-470	616	3	treatment	treatment	NOUN
ftr-470	616	4	of	of	ADP
ftr-470	616	5	acquisition	acquisition	NOUN
ftr-470	616	6	costs	cost	NOUN
ftr-470	616	7	would	would	AUX
ftr-470	616	8	be	be	AUX
ftr-470	616	9	to	to	PART
ftr-470	616	10	add	add	VERB
ftr-470	616	11	them	they	PRON
ftr-470	616	12	to	to	ADP
ftr-470	616	13	the	the	DET
ftr-470	616	14	cost	cost	NOUN
ftr-470	616	15	basis	basis	NOUN
ftr-470	616	16	.	.	PUNCT
ftr-470	617	1	however	however	ADV
ftr-470	617	2	,	,	PUNCT
ftr-470	617	3	the	the	DET
ftr-470	617	4	basis	basis	NOUN
ftr-470	617	5	in	in	ADP
ftr-470	617	6	this	this	DET
ftr-470	617	7	case	case	NOUN
ftr-470	617	8	is	be	AUX
ftr-470	617	9	not	not	PART
ftr-470	617	10	cost	cost	VERB
ftr-470	617	11	but	but	CCONJ
ftr-470	617	12	,	,	PUNCT
ftr-470	617	13	thanks	thank	NOUN
ftr-470	617	14	to	to	ADP
ftr-470	617	15	section	section	NOUN
ftr-470	617	16	1014	1014	NUM
ftr-470	617	17	,	,	PUNCT
ftr-470	617	18	fair	fair	ADJ
ftr-470	617	19	market	market	NOUN
ftr-470	617	20	value	value	NOUN
ftr-470	617	21	at	at	ADP
ftr-470	617	22	the	the	DET
ftr-470	617	23	date	date	NOUN
ftr-470	617	24	of	of	ADP
ftr-470	617	25	death	death	NOUN
ftr-470	617	26	.	.	PUNCT
ftr-470	618	1	in	in	ADP
ftr-470	618	2	an	an	DET
ftr-470	618	3	analogous	analogous	ADJ
ftr-470	618	4	situation	situation	NOUN
ftr-470	618	5	involving	involve	VERB
ftr-470	618	6	a	a	DET
ftr-470	618	7	partgift	partgift	NOUN
ftr-470	618	8	part	part	ADJ
ftr-470	618	9	-	-	PUNCT
ftr-470	618	10	sale	sale	NOUN
ftr-470	618	11	transaction	transaction	NOUN
ftr-470	618	12	,	,	PUNCT
ftr-470	618	13	the	the	DET
ftr-470	618	14	regulations	regulation	NOUN
ftr-470	618	15	under	under	ADP
ftr-470	618	16	section	section	NOUN
ftr-470	618	17	1015	1015	NUM
ftr-470	618	18	provide	provide	VERB
ftr-470	618	19	in	in	ADP
ftr-470	618	20	part	part	NOUN
ftr-470	618	21	that	that	SCONJ
ftr-470	618	22	the	the	DET
ftr-470	618	23	taxpayer	taxpayer	NOUN
ftr-470	618	24	obtains	obtain	VERB
ftr-470	618	25	the	the	DET
ftr-470	618	26	greater	great	ADJ
ftr-470	618	27	of	of	ADP
ftr-470	618	28	(	(	PUNCT
ftr-470	618	29	a	a	X
ftr-470	618	30	)	)	PUNCT
ftr-470	618	31	the	the	DET
ftr-470	618	32	"	"	PUNCT
ftr-470	618	33	free	free	ADJ
ftr-470	618	34	"	"	PUNCT
ftr-470	618	35	(	(	PUNCT
ftr-470	618	36	here	here	ADV
ftr-470	618	37	,	,	PUNCT
ftr-470	618	38	the	the	DET
ftr-470	618	39	transferor	transferor	NOUN
ftr-470	618	40	's	's	PART
ftr-470	618	41	)	)	PUNCT
ftr-470	618	42	basis	basis	NOUN
ftr-470	618	43	or	or	CCONJ
ftr-470	618	44	(	(	PUNCT
ftr-470	618	45	b	b	X
ftr-470	618	46	)	)	PUNCT
ftr-470	618	47	the	the	DET
ftr-470	618	48	cost	cost	NOUN
ftr-470	618	49	basis.98	basis.98	NOUN
ftr-470	618	50	since	since	SCONJ
ftr-470	618	51	in	in	ADP
ftr-470	618	52	the	the	DET
ftr-470	618	53	death	death	NOUN
ftr-470	618	54	-	-	PUNCT
ftr-470	618	55	transfer	transfer	NOUN
ftr-470	618	56	situation	situation	NOUN
ftr-470	618	57	,	,	PUNCT
ftr-470	618	58	the	the	DET
ftr-470	618	59	free	free	ADJ
ftr-470	618	60	(	(	PUNCT
ftr-470	618	61	section	section	NOUN
ftr-470	618	62	1014	1014	NUM
ftr-470	618	63	)	)	PUNCT
ftr-470	618	64	basis	basis	NOUN
ftr-470	618	65	would	would	AUX
ftr-470	618	66	normally	normally	ADV
ftr-470	618	67	exceed	exceed	VERB
ftr-470	618	68	the	the	DET
ftr-470	618	69	cost	cost	NOUN
ftr-470	618	70	basis	basis	NOUN
ftr-470	618	71	(	(	PUNCT
ftr-470	618	72	estate	estate	NOUN
ftr-470	618	73	administration	administration	NOUN
ftr-470	618	74	expenses	expense	NOUN
ftr-470	618	75	)	)	PUNCT
ftr-470	618	76	,	,	PUNCT
ftr-470	618	77	the	the	DET
ftr-470	618	78	latter	latter	ADJ
ftr-470	618	79	would	would	AUX
ftr-470	618	80	usually	usually	ADV
ftr-470	618	81	vanish	vanish	VERB
ftr-470	618	82	without	without	ADP
ftr-470	618	83	a	a	DET
ftr-470	618	84	trace	trace	NOUN
ftr-470	618	85	.	.	PUNCT
ftr-470	619	1	in	in	ADP
ftr-470	619	2	other	other	ADJ
ftr-470	619	3	words	word	NOUN
ftr-470	619	4	,	,	PUNCT
ftr-470	619	5	capitalization	capitalization	NOUN
ftr-470	619	6	of	of	ADP
ftr-470	619	7	estate	estate	NOUN
ftr-470	619	8	administration	administration	NOUN
ftr-470	619	9	expenses	expense	NOUN
ftr-470	619	10	would	would	AUX
ftr-470	619	11	(	(	PUNCT
ftr-470	619	12	usually	usually	ADV
ftr-470	619	13	)	)	PUNCT
ftr-470	619	14	produce	produce	VERB
ftr-470	619	15	no	no	DET
ftr-470	619	16	income	income	NOUN
ftr-470	619	17	tax	tax	NOUN
ftr-470	619	18	benefits	benefit	NOUN
ftr-470	619	19	whatsoever	whatsoever	ADV
ftr-470	619	20	.	.	PUNCT
ftr-470	620	1	this	this	DET
ftr-470	620	2	result	result	NOUN
ftr-470	620	3	is	be	AUX
ftr-470	620	4	correct	correct	ADJ
ftr-470	620	5	.	.	PUNCT
ftr-470	621	1	estate	estate	NOUN
ftr-470	621	2	administration	administration	NOUN
ftr-470	621	3	expenses	expense	NOUN
ftr-470	621	4	relate	relate	VERB
ftr-470	621	5	to	to	ADP
ftr-470	621	6	the	the	DET
ftr-470	621	7	acquisition	acquisition	NOUN
ftr-470	621	8	of	of	ADP
ftr-470	621	9	cash	cash	NOUN
ftr-470	621	10	and	and	CCONJ
ftr-470	621	11	property	property	NOUN
ftr-470	621	12	.	.	PUNCT
ftr-470	622	1	those	those	PRON
ftr-470	622	2	that	that	PRON
ftr-470	622	3	relate	relate	VERB
ftr-470	622	4	to	to	ADP
ftr-470	622	5	cash	cash	NOUN
ftr-470	622	6	are	be	AUX
ftr-470	622	7	simply	simply	ADV
ftr-470	622	8	a	a	DET
ftr-470	622	9	nondeductible	nondeductible	ADJ
ftr-470	622	10	offset	offset	NOUN
ftr-470	622	11	to	to	PART
ftr-470	622	12	cash	cash	NOUN
ftr-470	622	13	that	that	PRON
ftr-470	622	14	is	be	AUX
ftr-470	622	15	tax	tax	NOUN
ftr-470	622	16	free	free	ADJ
ftr-470	622	17	under	under	ADP
ftr-470	622	18	section	section	NOUN
ftr-470	622	19	102	102	NUM
ftr-470	622	20	.	.	PUNCT
ftr-470	623	1	outlays	outlay	NOUN
ftr-470	623	2	relating	relate	VERB
ftr-470	623	3	to	to	ADP
ftr-470	623	4	tax	tax	NOUN
ftr-470	623	5	-	-	PUNCT
ftr-470	623	6	exempt	exempt	ADJ
ftr-470	623	7	income	income	NOUN
ftr-470	623	8	are	be	AUX
ftr-470	623	9	not	not	PART
ftr-470	623	10	deductible.9	deductible.9	NOUN
ftr-470	623	11	therefore	therefore	ADV
ftr-470	623	12	,	,	PUNCT
ftr-470	623	13	no	no	DET
ftr-470	623	14	tax	tax	NOUN
ftr-470	623	15	benefit	benefit	NOUN
ftr-470	623	16	would	would	AUX
ftr-470	623	17	adhere	adhere	VERB
ftr-470	623	18	to	to	ADP
ftr-470	623	19	administration	administration	NOUN
ftr-470	623	20	expenses	expense	NOUN
ftr-470	623	21	allocable	allocable	ADJ
ftr-470	623	22	to	to	ADP
ftr-470	623	23	cash	cash	VERB
ftr-470	623	24	.	.	PUNCT
ftr-470	624	1	the	the	DET
ftr-470	624	2	same	same	ADJ
ftr-470	624	3	analysis	analysis	NOUN
ftr-470	624	4	applies	apply	VERB
ftr-470	624	5	to	to	PART
ftr-470	624	6	estate	estate	VERB
ftr-470	624	7	property	property	NOUN
ftr-470	624	8	because	because	SCONJ
ftr-470	624	9	the	the	DET
ftr-470	624	10	section	section	NOUN
ftr-470	624	11	1014	1014	NUM
ftr-470	624	12	basis	basis	NOUN
ftr-470	624	13	is	be	AUX
ftr-470	624	14	the	the	DET
ftr-470	624	15	medium	medium	NOUN
ftr-470	624	16	in	in	ADP
ftr-470	624	17	which	which	PRON
ftr-470	624	18	the	the	DET
ftr-470	624	19	section	section	NOUN
ftr-470	624	20	102	102	NUM
ftr-470	624	21	exclusion	exclusion	NOUN
ftr-470	624	22	is	be	AUX
ftr-470	624	23	carried	carry	VERB
ftr-470	624	24	.	.	PUNCT
ftr-470	624	25	'	'	PUNCT
ftr-470	625	1	°	°	NOUN
ftr-470	625	2	to	to	PART
ftr-470	625	3	add	add	VERB
ftr-470	625	4	acquisition	acquisition	NOUN
ftr-470	625	5	costs	cost	NOUN
ftr-470	625	6	to	to	ADP
ftr-470	625	7	the	the	DET
ftr-470	625	8	section	section	NOUN
ftr-470	625	9	1014	1014	NUM
ftr-470	625	10	basis	basis	NOUN
ftr-470	625	11	of	of	ADP
ftr-470	625	12	property	property	NOUN
ftr-470	625	13	would	would	AUX
ftr-470	625	14	produce	produce	VERB
ftr-470	625	15	the	the	DET
ftr-470	625	16	equivalent	equivalent	NOUN
ftr-470	625	17	of	of	ADP
ftr-470	625	18	allowing	allow	VERB
ftr-470	625	19	a	a	DET
ftr-470	625	20	deduction	deduction	NOUN
ftr-470	625	21	for	for	ADP
ftr-470	625	22	obtaining	obtain	VERB
ftr-470	625	23	tax	tax	NOUN
ftr-470	625	24	-	-	PUNCT
ftr-470	625	25	free	free	ADJ
ftr-470	625	26	income	income	NOUN
ftr-470	625	27	.	.	PUNCT
ftr-470	626	1	the	the	DET
ftr-470	626	2	foregoing	foregoing	NOUN
ftr-470	626	3	does	do	AUX
ftr-470	626	4	not	not	PART
ftr-470	626	5	preclude	preclude	VERB
ftr-470	626	6	the	the	DET
ftr-470	626	7	possibility	possibility	NOUN
ftr-470	626	8	that	that	SCONJ
ftr-470	626	9	some	some	DET
ftr-470	626	10	estate	estate	NOUN
ftr-470	626	11	administration	administration	NOUN
ftr-470	626	12	expenses	expense	NOUN
ftr-470	626	13	might	might	AUX
ftr-470	626	14	be	be	AUX
ftr-470	626	15	viewed	view	VERB
ftr-470	626	16	as	as	ADP
ftr-470	626	17	being	be	AUX
ftr-470	626	18	properly	properly	ADV
ftr-470	626	19	deductible	deductible	ADJ
ftr-470	626	20	,	,	PUNCT
ftr-470	626	21	sooner	soon	ADV
ftr-470	626	22	or	or	CCONJ
ftr-470	626	23	later	later	ADV
ftr-470	626	24	.	.	PUNCT
ftr-470	627	1	thus	thus	ADV
ftr-470	627	2	,	,	PUNCT
ftr-470	627	3	expenses	expense	NOUN
ftr-470	627	4	allocable	allocable	ADJ
ftr-470	627	5	to	to	ADP
ftr-470	627	6	the	the	DET
ftr-470	627	7	management	management	NOUN
ftr-470	627	8	and	and	CCONJ
ftr-470	627	9	conservation	conservation	NOUN
ftr-470	627	10	of	of	ADP
ftr-470	627	11	income	income	NOUN
ftr-470	627	12	-	-	PUNCT
ftr-470	627	13	producing	produce	VERB
ftr-470	627	14	property	property	NOUN
ftr-470	627	15	,	,	PUNCT
ftr-470	627	16	or	or	CCONJ
ftr-470	627	17	for	for	ADP
ftr-470	627	18	the	the	DET
ftr-470	627	19	production	production	NOUN
ftr-470	627	20	or	or	CCONJ
ftr-470	627	21	collection	collection	NOUN
ftr-470	627	22	of	of	ADP
ftr-470	627	23	(	(	PUNCT
ftr-470	627	24	includible	includible	NOUN
ftr-470	627	25	)	)	PUNCT
ftr-470	627	26	income	income	NOUN
ftr-470	627	27	,	,	PUNCT
ftr-470	627	28	might	might	AUX
ftr-470	627	29	be	be	AUX
ftr-470	627	30	allowed	allow	VERB
ftr-470	627	31	.	.	PUNCT
ftr-470	628	1	also	also	ADV
ftr-470	628	2	,	,	PUNCT
ftr-470	628	3	since	since	SCONJ
ftr-470	628	4	income	income	NOUN
ftr-470	628	5	in	in	ADP
ftr-470	628	6	respect	respect	NOUN
ftr-470	628	7	of	of	ADP
ftr-470	628	8	a	a	DET
ftr-470	628	9	decedent	decedent	NOUN
ftr-470	628	10	(	(	PUNCT
ftr-470	628	11	ird	ird	PROPN
ftr-470	628	12	)	)	PUNCT
ftr-470	628	13	96	96	NUM
ftr-470	628	14	.	.	PUNCT
ftr-470	628	15	see	see	VERB
ftr-470	628	16	generally	generally	ADV
ftr-470	628	17	jesse	jesse	PROPN
ftr-470	628	18	dukeminier	dukeminier	PROPN
ftr-470	628	19	&	&	CCONJ
ftr-470	628	20	stanley	stanley	PROPN
ftr-470	628	21	m.	m.	PROPN
ftr-470	628	22	johanson	johanson	PROPN
ftr-470	628	23	,	,	PUNCT
ftr-470	628	24	wills	will	NOUN
ftr-470	628	25	,	,	PUNCT
ftr-470	628	26	trusts	trust	NOUN
ftr-470	628	27	,	,	PUNCT
ftr-470	628	28	and	and	CCONJ
ftr-470	628	29	estates	estate	NOUN
ftr-470	628	30	38	38	NUM
ftr-470	628	31	,	,	PUNCT
ftr-470	628	32	48	48	NUM
ftr-470	628	33	(	(	PUNCT
ftr-470	628	34	5th	5th	ADJ
ftr-470	628	35	ed	ed	NOUN
ftr-470	628	36	.	.	PROPN
ftr-470	628	37	1995	1995	NUM
ftr-470	628	38	)	)	PUNCT
ftr-470	628	39	.	.	PUNCT
ftr-470	629	1	97	97	NUM
ftr-470	629	2	.	.	PUNCT
ftr-470	630	1	see	see	VERB
ftr-470	630	2	woodward	woodward	PROPN
ftr-470	630	3	v.	v.	PROPN
ftr-470	630	4	commissioner	commissioner	PROPN
ftr-470	630	5	,	,	PUNCT
ftr-470	630	6	397	397	NUM
ftr-470	630	7	u.s	u.s	PROPN
ftr-470	630	8	.	.	PROPN
ftr-470	630	9	572	572	NUM
ftr-470	630	10	(	(	PUNCT
ftr-470	630	11	1970	1970	NUM
ftr-470	630	12	)	)	PUNCT
ftr-470	630	13	.	.	PUNCT
ftr-470	631	1	98	98	NUM
ftr-470	631	2	.	.	PUNCT
ftr-470	632	1	see	see	VERB
ftr-470	632	2	regs	reg	NOUN
ftr-470	632	3	.	.	PUNCT
ftr-470	633	1	§	§	PROPN
ftr-470	633	2	1.1015	1.1015	NUM
ftr-470	633	3	-	-	PUNCT
ftr-470	633	4	4(a)(1	4(a)(1	NUM
ftr-470	633	5	)	)	PUNCT
ftr-470	633	6	.	.	PUNCT
ftr-470	634	1	99	99	NUM
ftr-470	634	2	.	.	PUNCT
ftr-470	634	3	see	see	VERB
ftr-470	634	4	irc	irc	PROPN
ftr-470	634	5	§	§	PROPN
ftr-470	634	6	265(a)(1	265(a)(1	PROPN
ftr-470	634	7	)	)	PUNCT
ftr-470	634	8	;	;	PUNCT
ftr-470	634	9	regs	reg	NOUN
ftr-470	634	10	.	.	PUNCT
ftr-470	635	1	§	§	PROPN
ftr-470	635	2	1.212	1.212	NUM
ftr-470	635	3	-	-	PUNCT
ftr-470	635	4	1(a)(1	1(a)(1	NUM
ftr-470	635	5	)	)	PUNCT
ftr-470	635	6	.	.	PUNCT
ftr-470	636	1	100	100	NUM
ftr-470	636	2	.	.	PUNCT
ftr-470	637	1	the	the	DET
ftr-470	637	2	§	§	PROPN
ftr-470	637	3	1014	1014	NUM
ftr-470	637	4	basis	basis	NOUN
ftr-470	637	5	preserves	preserve	VERB
ftr-470	637	6	the	the	DET
ftr-470	637	7	integrity	integrity	NOUN
ftr-470	637	8	of	of	ADP
ftr-470	637	9	the	the	DET
ftr-470	637	10	§	§	ADJ
ftr-470	637	11	102	102	NUM
ftr-470	637	12	exclusion	exclusion	NOUN
ftr-470	637	13	.	.	PUNCT
ftr-470	638	1	if	if	SCONJ
ftr-470	638	2	the	the	DET
ftr-470	638	3	property	property	NOUN
ftr-470	638	4	had	have	VERB
ftr-470	638	5	a	a	DET
ftr-470	638	6	zero	zero	NUM
ftr-470	638	7	basis	basis	NOUN
ftr-470	638	8	,	,	PUNCT
ftr-470	638	9	the	the	DET
ftr-470	638	10	exclusion	exclusion	NOUN
ftr-470	638	11	would	would	AUX
ftr-470	638	12	disappear	disappear	VERB
ftr-470	638	13	when	when	SCONJ
ftr-470	638	14	the	the	DET
ftr-470	638	15	property	property	NOUN
ftr-470	638	16	is	be	AUX
ftr-470	638	17	sold	sell	VERB
ftr-470	638	18	or	or	CCONJ
ftr-470	638	19	realized	realize	VERB
ftr-470	638	20	.	.	PUNCT
ftr-470	639	1	the	the	DET
ftr-470	639	2	estate	estate	NOUN
ftr-470	639	3	situation	situation	NOUN
ftr-470	639	4	is	be	AUX
ftr-470	639	5	distinguishable	distinguishable	ADJ
ftr-470	639	6	from	from	ADP
ftr-470	639	7	that	that	PRON
ftr-470	639	8	of	of	ADP
ftr-470	639	9	acquisition	acquisition	NOUN
ftr-470	639	10	costs	cost	NOUN
ftr-470	639	11	in	in	ADP
ftr-470	639	12	obtaining	obtain	VERB
ftr-470	639	13	§	§	PROPN
ftr-470	639	14	103	103	NUM
ftr-470	639	15	bonds	bond	NOUN
ftr-470	639	16	,	,	PUNCT
ftr-470	639	17	which	which	PRON
ftr-470	639	18	costs	cost	VERB
ftr-470	639	19	should	should	AUX
ftr-470	639	20	be	be	AUX
ftr-470	639	21	capitalized	capitalize	VERB
ftr-470	639	22	.	.	PUNCT
ftr-470	640	1	in	in	ADP
ftr-470	640	2	the	the	DET
ftr-470	640	3	§	§	PROPN
ftr-470	640	4	103	103	NUM
ftr-470	640	5	bond	bond	NOUN
ftr-470	640	6	situation	situation	NOUN
ftr-470	640	7	,	,	PUNCT
ftr-470	640	8	a	a	DET
ftr-470	640	9	true	true	ADJ
ftr-470	640	10	cost	cost	NOUN
ftr-470	640	11	basis	basis	NOUN
ftr-470	640	12	exists	exist	VERB
ftr-470	640	13	for	for	ADP
ftr-470	640	14	the	the	DET
ftr-470	640	15	assets	asset	NOUN
ftr-470	640	16	;	;	PUNCT
ftr-470	640	17	it	it	PRON
ftr-470	640	18	is	be	AUX
ftr-470	640	19	the	the	DET
ftr-470	640	20	interest	interest	NOUN
ftr-470	640	21	income	income	NOUN
ftr-470	640	22	from	from	ADP
ftr-470	640	23	the	the	DET
ftr-470	640	24	asset	asset	NOUN
ftr-470	640	25	(	(	PUNCT
ftr-470	640	26	not	not	PART
ftr-470	640	27	the	the	DET
ftr-470	640	28	gain	gain	NOUN
ftr-470	640	29	)	)	PUNCT
ftr-470	640	30	that	that	PRON
ftr-470	640	31	is	be	AUX
ftr-470	640	32	tax	tax	NOUN
ftr-470	640	33	free	free	ADJ
ftr-470	640	34	.	.	PUNCT
ftr-470	641	1	any	any	DET
ftr-470	641	2	costs	cost	NOUN
ftr-470	641	3	relating	relate	VERB
ftr-470	641	4	to	to	ADP
ftr-470	641	5	the	the	DET
ftr-470	641	6	tax	tax	NOUN
ftr-470	641	7	-	-	PUNCT
ftr-470	641	8	free	free	ADJ
ftr-470	641	9	interest	interest	NOUN
ftr-470	641	10	should	should	AUX
ftr-470	641	11	produce	produce	VERB
ftr-470	641	12	no	no	DET
ftr-470	641	13	tax	tax	NOUN
ftr-470	641	14	benefits	benefit	NOUN
ftr-470	641	15	.	.	PUNCT
ftr-470	642	1	[	[	X
ftr-470	642	2	vol	vol	NOUN
ftr-470	642	3	.	.	PUNCT
ftr-470	643	1	3:11	3:11	NUM
ftr-470	643	2	lifting	lift	VERB
ftr-470	643	3	the	the	DET
ftr-470	643	4	shroud	shroud	NOUN
ftr-470	643	5	obscuring	obscure	VERB
ftr-470	643	6	estate	estate	NOUN
ftr-470	643	7	of	of	ADP
ftr-470	643	8	hubert	hubert	PROPN
ftr-470	643	9	does	do	AUX
ftr-470	643	10	not	not	PART
ftr-470	643	11	take	take	VERB
ftr-470	643	12	a	a	DET
ftr-470	643	13	section	section	NOUN
ftr-470	643	14	1014	1014	NUM
ftr-470	643	15	basis	basis	NOUN
ftr-470	643	16	,	,	PUNCT
ftr-470	643	17	estate	estate	NOUN
ftr-470	643	18	costs	cost	NOUN
ftr-470	643	19	of	of	ADP
ftr-470	643	20	acquiring	acquire	VERB
ftr-470	643	21	and	and	CCONJ
ftr-470	643	22	securing	secure	VERB
ftr-470	643	23	such	such	ADJ
ftr-470	643	24	property	property	NOUN
ftr-470	643	25	might	might	NOUN
ftr-470	643	26	,	,	PUNCT
ftr-470	643	27	to	to	ADP
ftr-470	643	28	the	the	DET
ftr-470	643	29	extent	extent	NOUN
ftr-470	643	30	such	such	ADJ
ftr-470	643	31	costs	cost	NOUN
ftr-470	643	32	exceed	exceed	VERB
ftr-470	643	33	the	the	DET
ftr-470	643	34	carryover	carryover	NOUN
ftr-470	643	35	basis	basis	NOUN
ftr-470	643	36	(	(	PUNCT
ftr-470	643	37	which	which	PRON
ftr-470	643	38	is	be	AUX
ftr-470	643	39	often	often	ADV
ftr-470	643	40	zero	zero	NUM
ftr-470	643	41	)	)	PUNCT
ftr-470	643	42	,	,	PUNCT
ftr-470	643	43	be	be	AUX
ftr-470	643	44	allowable	allowable	ADJ
ftr-470	643	45	.	.	PUNCT
ftr-470	644	1	however	however	ADV
ftr-470	644	2	,	,	PUNCT
ftr-470	644	3	if	if	SCONJ
ftr-470	644	4	the	the	DET
ftr-470	644	5	"	"	PUNCT
ftr-470	644	6	origin	origin	NOUN
ftr-470	644	7	test	test	NOUN
ftr-470	644	8	"	"	PUNCT
ftr-470	644	9	were	be	AUX
ftr-470	644	10	applied	apply	VERB
ftr-470	644	11	in	in	ADP
ftr-470	644	12	the	the	DET
ftr-470	644	13	estate	estate	NOUN
ftr-470	644	14	situation	situation	NOUN
ftr-470	644	15	,	,	PUNCT
ftr-470	644	16	1	1	NUM
ftr-470	644	17	it	it	PRON
ftr-470	644	18	would	would	AUX
ftr-470	644	19	follow	follow	VERB
ftr-470	644	20	that	that	SCONJ
ftr-470	644	21	all	all	DET
ftr-470	644	22	estate	estate	NOUN
ftr-470	644	23	administration	administration	NOUN
ftr-470	644	24	expenses	expense	NOUN
ftr-470	644	25	are	be	AUX
ftr-470	644	26	capital	capital	NOUN
ftr-470	644	27	expenditures	expenditure	NOUN
ftr-470	644	28	on	on	ADP
ftr-470	644	29	the	the	DET
ftr-470	644	30	theory	theory	NOUN
ftr-470	644	31	that	that	SCONJ
ftr-470	644	32	they	they	PRON
ftr-470	644	33	have	have	AUX
ftr-470	644	34	their	their	PRON
ftr-470	644	35	origin	origin	NOUN
ftr-470	644	36	,	,	PUNCT
ftr-470	644	37	or	or	CCONJ
ftr-470	644	38	raison	raison	NOUN
ftr-470	644	39	d'etre	d'etre	NOUN
ftr-470	644	40	,	,	PUNCT
ftr-470	644	41	in	in	ADP
ftr-470	644	42	the	the	DET
ftr-470	644	43	fact	fact	NOUN
ftr-470	644	44	of	of	ADP
ftr-470	644	45	acquiring	acquire	VERB
ftr-470	644	46	property	property	NOUN
ftr-470	644	47	and	and	CCONJ
ftr-470	644	48	cash	cash	NOUN
ftr-470	644	49	from	from	ADP
ftr-470	644	50	a	a	DET
ftr-470	644	51	decedent	decedent	NOUN
ftr-470	644	52	.	.	PUNCT
ftr-470	644	53	'2	'2	PROPN
ftr-470	644	54	in	in	ADP
ftr-470	644	55	any	any	DET
ftr-470	644	56	event	event	NOUN
ftr-470	644	57	,	,	PUNCT
ftr-470	644	58	the	the	DET
ftr-470	644	59	threat	threat	NOUN
ftr-470	644	60	of	of	ADP
ftr-470	644	61	full	full	ADJ
ftr-470	644	62	capitalization	capitalization	NOUN
ftr-470	644	63	,	,	PUNCT
ftr-470	644	64	or	or	CCONJ
ftr-470	644	65	at	at	ADP
ftr-470	644	66	least	least	ADJ
ftr-470	644	67	the	the	DET
ftr-470	644	68	problem	problem	NOUN
ftr-470	644	69	of	of	ADP
ftr-470	644	70	allocating	allocate	VERB
ftr-470	644	71	estate	estate	NOUN
ftr-470	644	72	administration	administration	NOUN
ftr-470	644	73	expenses	expense	NOUN
ftr-470	644	74	among	among	ADP
ftr-470	644	75	the	the	DET
ftr-470	644	76	categories	category	NOUN
ftr-470	644	77	of	of	ADP
ftr-470	644	78	section	section	NOUN
ftr-470	644	79	1014	1014	NUM
ftr-470	644	80	asset	asset	NOUN
ftr-470	644	81	acquisition	acquisition	NOUN
ftr-470	644	82	costs	cost	NOUN
ftr-470	644	83	,	,	PUNCT
ftr-470	644	84	ird	ird	PROPN
ftr-470	644	85	acquisition	acquisition	NOUN
ftr-470	644	86	costs	cost	NOUN
ftr-470	644	87	,	,	PUNCT
ftr-470	644	88	costs	cost	VERB
ftr-470	644	89	allocable	allocable	ADJ
ftr-470	644	90	to	to	ADP
ftr-470	644	91	includible	includible	ADJ
ftr-470	644	92	income	income	NOUN
ftr-470	644	93	,	,	PUNCT
ftr-470	644	94	and	and	CCONJ
ftr-470	644	95	costs	cost	VERB
ftr-470	644	96	allocable	allocable	ADJ
ftr-470	644	97	to	to	ADP
ftr-470	644	98	excludable	excludable	ADJ
ftr-470	644	99	income	income	NOUN
ftr-470	644	100	,	,	PUNCT
ftr-470	644	101	is	be	AUX
ftr-470	644	102	finessed	finesse	VERB
ftr-470	644	103	by	by	ADP
ftr-470	644	104	the	the	DET
ftr-470	644	105	expedient	expedient	NOUN
ftr-470	644	106	of	of	ADP
ftr-470	644	107	constituting	constitute	VERB
ftr-470	644	108	the	the	DET
ftr-470	644	109	estate	estate	NOUN
ftr-470	644	110	as	as	ADP
ftr-470	644	111	a	a	DET
ftr-470	644	112	separate	separate	ADJ
ftr-470	644	113	taxpayer	taxpayer	NOUN
ftr-470	644	114	apart	apart	ADV
ftr-470	644	115	from	from	ADP
ftr-470	644	116	the	the	DET
ftr-470	644	117	legatees	legatee	NOUN
ftr-470	644	118	.	.	PUNCT
ftr-470	645	1	thus	thus	ADV
ftr-470	645	2	,	,	PUNCT
ftr-470	645	3	everything	everything	PRON
ftr-470	645	4	the	the	DET
ftr-470	645	5	estate	estate	NOUN
ftr-470	645	6	does	do	VERB
ftr-470	645	7	is	be	AUX
ftr-470	645	8	viewed	view	VERB
ftr-470	645	9	as	as	ADP
ftr-470	645	10	"	"	PUNCT
ftr-470	645	11	management	management	NOUN
ftr-470	645	12	and	and	CCONJ
ftr-470	645	13	conservation	conservation	NOUN
ftr-470	645	14	,	,	PUNCT
ftr-470	645	15	"	"	PUNCT
ftr-470	645	16	and	and	CCONJ
ftr-470	645	17	none	none	NOUN
ftr-470	645	18	of	of	ADP
ftr-470	645	19	it	it	PRON
ftr-470	645	20	as	as	ADP
ftr-470	645	21	"	"	PUNCT
ftr-470	645	22	acquisition	acquisition	NOUN
ftr-470	645	23	"	"	PUNCT
ftr-470	645	24	because	because	SCONJ
ftr-470	645	25	it	it	PRON
ftr-470	645	26	is	be	AUX
ftr-470	645	27	the	the	DET
ftr-470	645	28	legatees	legatee	NOUN
ftr-470	645	29	who	who	PRON
ftr-470	645	30	are	be	AUX
ftr-470	645	31	actually	actually	ADV
ftr-470	645	32	doing	do	VERB
ftr-470	645	33	the	the	DET
ftr-470	645	34	acquiring	acquiring	NOUN
ftr-470	645	35	.	.	PUNCT
ftr-470	646	1	the	the	DET
ftr-470	646	2	analogy	analogy	NOUN
ftr-470	646	3	is	be	AUX
ftr-470	646	4	to	to	ADP
ftr-470	646	5	a	a	DET
ftr-470	646	6	business	business	NOUN
ftr-470	646	7	which	which	PRON
ftr-470	646	8	obtains	obtain	VERB
ftr-470	646	9	property	property	NOUN
ftr-470	646	10	for	for	ADP
ftr-470	646	11	others	other	NOUN
ftr-470	646	12	,	,	PUNCT
ftr-470	646	13	such	such	ADJ
ftr-470	646	14	as	as	ADP
ftr-470	646	15	a	a	DET
ftr-470	646	16	broker	broker	NOUN
ftr-470	646	17	.	.	PUNCT
ftr-470	647	1	the	the	DET
ftr-470	647	2	costs	cost	NOUN
ftr-470	647	3	of	of	ADP
ftr-470	647	4	operating	operate	VERB
ftr-470	647	5	the	the	DET
ftr-470	647	6	brokerage	brokerage	NOUN
ftr-470	647	7	business	business	NOUN
ftr-470	647	8	are	be	AUX
ftr-470	647	9	deductible	deductible	ADJ
ftr-470	647	10	expenses	expense	NOUN
ftr-470	647	11	to	to	ADP
ftr-470	647	12	the	the	DET
ftr-470	647	13	broker	broker	NOUN
ftr-470	647	14	.	.	PUNCT
ftr-470	648	1	the	the	DET
ftr-470	648	2	fees	fee	NOUN
ftr-470	648	3	paid	pay	VERB
ftr-470	648	4	by	by	ADP
ftr-470	648	5	the	the	DET
ftr-470	648	6	clients	client	NOUN
ftr-470	648	7	individually	individually	ADV
ftr-470	648	8	are	be	AUX
ftr-470	648	9	capital	capital	NOUN
ftr-470	648	10	expenditures	expenditure	NOUN
ftr-470	648	11	to	to	ADP
ftr-470	648	12	them	they	PRON
ftr-470	648	13	.	.	PUNCT
ftr-470	649	1	that	that	PRON
ftr-470	649	2	is	be	AUX
ftr-470	649	3	true	true	ADJ
ftr-470	649	4	of	of	ADP
ftr-470	649	5	legatees	legatee	NOUN
ftr-470	649	6	who	who	PRON
ftr-470	649	7	personally	personally	ADV
ftr-470	649	8	incur	incur	VERB
ftr-470	649	9	expenses	expense	NOUN
ftr-470	649	10	to	to	PART
ftr-470	649	11	acquire	acquire	VERB
ftr-470	649	12	their	their	PRON
ftr-470	649	13	legacies	legacy	NOUN
ftr-470	649	14	or	or	CCONJ
ftr-470	649	15	inheritances	inheritance	NOUN
ftr-470	649	16	,	,	PUNCT
ftr-470	649	17	but	but	CCONJ
ftr-470	649	18	this	this	PRON
ftr-470	649	19	rarely	rarely	ADV
ftr-470	649	20	happens	happen	VERB
ftr-470	649	21	because	because	SCONJ
ftr-470	649	22	that	that	PRON
ftr-470	649	23	is	be	AUX
ftr-470	649	24	precisely	precisely	ADV
ftr-470	649	25	the	the	DET
ftr-470	649	26	job	job	NOUN
ftr-470	649	27	of	of	ADP
ftr-470	649	28	the	the	DET
ftr-470	649	29	estate	estate	NOUN
ftr-470	649	30	.	.	PUNCT
ftr-470	650	1	the	the	DET
ftr-470	650	2	acquisition	acquisition	NOUN
ftr-470	650	3	expenses	expense	NOUN
ftr-470	650	4	incurred	incur	VERB
ftr-470	650	5	by	by	ADP
ftr-470	650	6	the	the	DET
ftr-470	650	7	estate	estate	NOUN
ftr-470	650	8	are	be	AUX
ftr-470	650	9	not	not	PART
ftr-470	650	10	attributed	attribute	VERB
ftr-470	650	11	to	to	ADP
ftr-470	650	12	the	the	DET
ftr-470	650	13	legatees	legatee	NOUN
ftr-470	650	14	.	.	PUNCT
ftr-470	651	1	there	there	PRON
ftr-470	651	2	is	be	VERB
ftr-470	651	3	nothing	nothing	PRON
ftr-470	651	4	inevitable	inevitable	ADJ
ftr-470	651	5	about	about	ADP
ftr-470	651	6	treating	treat	VERB
ftr-470	651	7	estates	estate	NOUN
ftr-470	651	8	as	as	ADP
ftr-470	651	9	separate	separate	ADJ
ftr-470	651	10	taxpayers	taxpayer	NOUN
ftr-470	651	11	.	.	PUNCT
ftr-470	652	1	estates	estate	NOUN
ftr-470	652	2	could	could	AUX
ftr-470	652	3	be	be	AUX
ftr-470	652	4	ignored	ignore	VERB
ftr-470	652	5	,	,	PUNCT
ftr-470	652	6	and	and	CCONJ
ftr-470	652	7	the	the	DET
ftr-470	652	8	legatees	legatee	NOUN
ftr-470	652	9	treated	treat	VERB
ftr-470	652	10	as	as	ADP
ftr-470	652	11	direct	direct	ADJ
ftr-470	652	12	owners	owner	NOUN
ftr-470	652	13	of	of	ADP
ftr-470	652	14	their	their	PRON
ftr-470	652	15	bequests	bequest	NOUN
ftr-470	652	16	.	.	PUNCT
ftr-470	653	1	a	a	DET
ftr-470	653	2	variation	variation	NOUN
ftr-470	653	3	of	of	ADP
ftr-470	653	4	this	this	DET
ftr-470	653	5	approach	approach	NOUN
ftr-470	653	6	would	would	AUX
ftr-470	653	7	be	be	AUX
ftr-470	653	8	to	to	PART
ftr-470	653	9	treat	treat	VERB
ftr-470	653	10	the	the	DET
ftr-470	653	11	estate	estate	NOUN
ftr-470	653	12	as	as	ADP
ftr-470	653	13	a	a	DET
ftr-470	653	14	pass	pass	VERB
ftr-470	653	15	-	-	PUNCT
ftr-470	653	16	through	through	ADP
ftr-470	653	17	vehicle	vehicle	NOUN
ftr-470	653	18	so	so	SCONJ
ftr-470	653	19	that	that	SCONJ
ftr-470	653	20	accounting	accounting	NOUN
ftr-470	653	21	would	would	AUX
ftr-470	653	22	occur	occur	VERB
ftr-470	653	23	at	at	ADP
ftr-470	653	24	the	the	DET
ftr-470	653	25	estate	estate	NOUN
ftr-470	653	26	level	level	NOUN
ftr-470	653	27	but	but	CCONJ
ftr-470	653	28	items	item	NOUN
ftr-470	653	29	of	of	ADP
ftr-470	653	30	income	income	NOUN
ftr-470	653	31	,	,	PUNCT
ftr-470	653	32	expense	expense	NOUN
ftr-470	653	33	,	,	PUNCT
ftr-470	653	34	and	and	CCONJ
ftr-470	653	35	capital	capital	NOUN
ftr-470	653	36	expenditure	expenditure	NOUN
ftr-470	653	37	would	would	AUX
ftr-470	653	38	be	be	AUX
ftr-470	653	39	allocated	allocate	VERB
ftr-470	653	40	among	among	ADP
ftr-470	653	41	the	the	DET
ftr-470	653	42	legatees	legatee	NOUN
ftr-470	653	43	according	accord	VERB
ftr-470	653	44	to	to	ADP
ftr-470	653	45	their	their	PRON
ftr-470	653	46	interests	interest	NOUN
ftr-470	653	47	in	in	ADP
ftr-470	653	48	the	the	DET
ftr-470	653	49	estate	estate	NOUN
ftr-470	653	50	.	.	PUNCT
ftr-470	653	51	"	"	PUNCT
ftr-470	654	1	this	this	DET
ftr-470	654	2	approach	approach	NOUN
ftr-470	654	3	is	be	AUX
ftr-470	654	4	probably	probably	ADV
ftr-470	654	5	better	well	ADJ
ftr-470	654	6	than	than	ADP
ftr-470	654	7	the	the	DET
ftr-470	654	8	current	current	ADJ
ftr-470	654	9	approach	approach	NOUN
ftr-470	654	10	on	on	ADP
ftr-470	654	11	both	both	CCONJ
ftr-470	654	12	conceptual	conceptual	ADJ
ftr-470	654	13	and	and	CCONJ
ftr-470	654	14	simplicity	simplicity	NOUN
ftr-470	654	15	grounds	ground	NOUN
ftr-470	654	16	.	.	PUNCT
ftr-470	655	1	g.	g.	PROPN
ftr-470	655	2	is	be	AUX
ftr-470	655	3	an	an	DET
ftr-470	655	4	estate	estate	NOUN
ftr-470	655	5	tax	tax	NOUN
ftr-470	655	6	deduction	deduction	NOUN
ftr-470	655	7	for	for	ADP
ftr-470	655	8	estate	estate	NOUN
ftr-470	655	9	administration	administration	NOUN
ftr-470	655	10	expenses	expense	VERB
ftr-470	655	11	a	a	DET
ftr-470	655	12	practical	practical	ADJ
ftr-470	655	13	necessity	necessity	NOUN
ftr-470	655	14	?	?	PUNCT
ftr-470	656	1	to	to	PART
ftr-470	656	2	sum	sum	VERB
ftr-470	656	3	up	up	ADP
ftr-470	656	4	the	the	DET
ftr-470	656	5	foregoing	foregoing	NOUN
ftr-470	656	6	,	,	PUNCT
ftr-470	656	7	estate	estate	NOUN
ftr-470	656	8	administration	administration	NOUN
ftr-470	656	9	expenses	expense	NOUN
ftr-470	656	10	should	should	AUX
ftr-470	656	11	be	be	AUX
ftr-470	656	12	reckoned	reckon	VERB
ftr-470	656	13	under	under	ADP
ftr-470	656	14	the	the	DET
ftr-470	656	15	income	income	NOUN
ftr-470	656	16	tax	tax	NOUN
ftr-470	656	17	,	,	PUNCT
ftr-470	656	18	not	not	PART
ftr-470	656	19	the	the	DET
ftr-470	656	20	estate	estate	NOUN
ftr-470	656	21	tax	tax	NOUN
ftr-470	656	22	.	.	PUNCT
ftr-470	657	1	despite	despite	SCONJ
ftr-470	657	2	this	this	DET
ftr-470	657	3	conclusion	conclusion	NOUN
ftr-470	657	4	,	,	PUNCT
ftr-470	657	5	it	it	PRON
ftr-470	657	6	might	might	AUX
ftr-470	657	7	be	be	AUX
ftr-470	657	8	thought	think	VERB
ftr-470	657	9	that	that	SCONJ
ftr-470	657	10	allowing	allow	VERB
ftr-470	657	11	the	the	DET
ftr-470	657	12	estate	estate	NOUN
ftr-470	657	13	tax	tax	NOUN
ftr-470	657	14	deduction	deduction	NOUN
ftr-470	657	15	(	(	PUNCT
ftr-470	657	16	as	as	ADP
ftr-470	657	17	an	an	DET
ftr-470	657	18	option	option	NOUN
ftr-470	657	19	)	)	PUNCT
ftr-470	657	20	is	be	AUX
ftr-470	657	21	a	a	DET
ftr-470	657	22	101	101	NUM
ftr-470	657	23	.	.	PUNCT
ftr-470	658	1	the	the	DET
ftr-470	658	2	origin	origin	NOUN
ftr-470	658	3	test	test	NOUN
ftr-470	658	4	has	have	AUX
ftr-470	658	5	been	be	AUX
ftr-470	658	6	held	hold	VERB
ftr-470	658	7	to	to	PART
ftr-470	658	8	apply	apply	VERB
ftr-470	658	9	in	in	ADP
ftr-470	658	10	the	the	DET
ftr-470	658	11	context	context	NOUN
ftr-470	658	12	of	of	ADP
ftr-470	658	13	acquisition	acquisition	NOUN
ftr-470	658	14	costs	cost	NOUN
ftr-470	658	15	.	.	PUNCT
ftr-470	659	1	see	see	VERB
ftr-470	659	2	woodward	woodward	NOUN
ftr-470	659	3	,	,	PUNCT
ftr-470	659	4	397	397	NUM
ftr-470	659	5	u.s	u.s	PROPN
ftr-470	659	6	.	.	PROPN
ftr-470	659	7	at	at	ADP
ftr-470	659	8	572	572	NUM
ftr-470	659	9	.	.	PUNCT
ftr-470	659	10	102	102	NUM
ftr-470	659	11	.	.	PUNCT
ftr-470	660	1	indeed	indeed	ADV
ftr-470	660	2	,	,	PUNCT
ftr-470	660	3	the	the	DET
ftr-470	660	4	origin	origin	NOUN
ftr-470	660	5	test	test	NOUN
ftr-470	660	6	was	be	AUX
ftr-470	660	7	applied	apply	VERB
ftr-470	660	8	in	in	ADP
ftr-470	660	9	davis	davis	PROPN
ftr-470	660	10	,	,	PUNCT
ftr-470	660	11	79	79	NUM
ftr-470	660	12	t.c	t.c	PROPN
ftr-470	660	13	.	.	PUNCT
ftr-470	661	1	at	at	ADP
ftr-470	661	2	503	503	NUM
ftr-470	661	3	(	(	PUNCT
ftr-470	661	4	1982	1982	NUM
ftr-470	661	5	)	)	PUNCT
ftr-470	661	6	.	.	PUNCT
ftr-470	662	1	103	103	NUM
ftr-470	662	2	.	.	PUNCT
ftr-470	663	1	see	see	VERB
ftr-470	663	2	sherwin	sherwin	PROPN
ftr-470	663	3	kamin	kamin	PROPN
ftr-470	663	4	,	,	PUNCT
ftr-470	663	5	a	a	DET
ftr-470	663	6	proposal	proposal	NOUN
ftr-470	663	7	for	for	ADP
ftr-470	663	8	the	the	DET
ftr-470	663	9	income	income	NOUN
ftr-470	663	10	taxation	taxation	NOUN
ftr-470	663	11	of	of	ADP
ftr-470	663	12	trusts	trust	NOUN
ftr-470	663	13	and	and	CCONJ
ftr-470	663	14	estates	estate	NOUN
ftr-470	663	15	,	,	PUNCT
ftr-470	663	16	their	their	PRON
ftr-470	663	17	grantors	grantor	NOUN
ftr-470	663	18	,	,	PUNCT
ftr-470	663	19	and	and	CCONJ
ftr-470	663	20	their	their	PRON
ftr-470	663	21	beneficiaries	beneficiary	NOUN
ftr-470	663	22	,	,	PUNCT
ftr-470	663	23	13	13	NUM
ftr-470	663	24	am	am	NOUN
ftr-470	663	25	.	.	PUNCT
ftr-470	664	1	j.	j.	PROPN
ftr-470	664	2	tax	tax	NOUN
ftr-470	664	3	pol'y	pol'y	NOUN
ftr-470	664	4	215	215	NUM
ftr-470	664	5	,	,	PUNCT
ftr-470	664	6	254	254	NUM
ftr-470	664	7	-	-	SYM
ftr-470	664	8	63	63	NUM
ftr-470	664	9	(	(	PUNCT
ftr-470	664	10	1996	1996	NUM
ftr-470	664	11	)	)	PUNCT
ftr-470	664	12	;	;	PUNCT
ftr-470	664	13	joseph	joseph	PROPN
ftr-470	664	14	m.	m.	PROPN
ftr-470	664	15	dodge	dodge	PROPN
ftr-470	664	16	,	,	PUNCT
ftr-470	664	17	simplifying	simplify	VERB
ftr-470	664	18	models	model	NOUN
ftr-470	664	19	for	for	ADP
ftr-470	664	20	the	the	DET
ftr-470	664	21	income	income	NOUN
ftr-470	664	22	taxation	taxation	NOUN
ftr-470	664	23	of	of	ADP
ftr-470	664	24	trusts	trust	NOUN
ftr-470	664	25	and	and	CCONJ
ftr-470	664	26	estates	estate	NOUN
ftr-470	664	27	,	,	PUNCT
ftr-470	664	28	14	14	NUM
ftr-470	664	29	am	am	NOUN
ftr-470	664	30	.	.	PUNCT
ftr-470	665	1	j.	j.	PROPN
ftr-470	665	2	tax	tax	NOUN
ftr-470	665	3	pol'y	pol'y	NOUN
ftr-470	665	4	125	125	NUM
ftr-470	665	5	(	(	PUNCT
ftr-470	665	6	forthcoming	forthcoming	ADJ
ftr-470	665	7	1997	1997	NUM
ftr-470	665	8	)	)	PUNCT
ftr-470	665	9	.	.	PUNCT
ftr-470	666	1	19981	19981	NUM
ftr-470	666	2	florida	florida	PROPN
ftr-470	666	3	tax	tax	NOUN
ftr-470	666	4	review	review	NOUN
ftr-470	666	5	practical	practical	ADJ
ftr-470	666	6	necessity	necessity	NOUN
ftr-470	666	7	to	to	PART
ftr-470	666	8	prevent	prevent	VERB
ftr-470	666	9	possible	possible	ADJ
ftr-470	666	10	loss	loss	NOUN
ftr-470	666	11	of	of	ADP
ftr-470	666	12	at	at	ADV
ftr-470	666	13	least	least	ADJ
ftr-470	666	14	some	some	PRON
ftr-470	666	15	of	of	ADP
ftr-470	666	16	the	the	DET
ftr-470	666	17	deductions	deduction	NOUN
ftr-470	666	18	.	.	PUNCT
ftr-470	667	1	such	such	ADJ
ftr-470	667	2	loss	loss	NOUN
ftr-470	667	3	would	would	AUX
ftr-470	667	4	occur	occur	VERB
ftr-470	667	5	where	where	SCONJ
ftr-470	667	6	estate	estate	NOUN
ftr-470	667	7	administration	administration	NOUN
ftr-470	667	8	expenses	expense	NOUN
ftr-470	667	9	for	for	ADP
ftr-470	667	10	the	the	DET
ftr-470	667	11	year	year	NOUN
ftr-470	667	12	exceed	exceed	VERB
ftr-470	667	13	estate	estate	NOUN
ftr-470	667	14	income	income	NOUN
ftr-470	667	15	for	for	ADP
ftr-470	667	16	the	the	DET
ftr-470	667	17	year	year	NOUN
ftr-470	667	18	because	because	SCONJ
ftr-470	667	19	the	the	DET
ftr-470	667	20	resulting	result	VERB
ftr-470	667	21	net	net	ADJ
ftr-470	667	22	loss	loss	NOUN
ftr-470	667	23	is	be	AUX
ftr-470	667	24	not	not	PART
ftr-470	667	25	an	an	DET
ftr-470	667	26	nol	nol	NOUN
ftr-470	667	27	-	-	PUNCT
ftr-470	667	28	since	since	SCONJ
ftr-470	667	29	the	the	DET
ftr-470	667	30	deductions	deduction	NOUN
ftr-470	667	31	are	be	AUX
ftr-470	667	32	not	not	PART
ftr-470	667	33	"	"	PUNCT
ftr-470	667	34	business	business	NOUN
ftr-470	667	35	"	"	PUNCT
ftr-470	667	36	deductions	deduction	NOUN
ftr-470	667	37	.	.	PUNCT
ftr-470	668	1	1	1	NUM
ftr-470	668	2	4	4	NUM
ftr-470	668	3	only	only	ADJ
ftr-470	668	4	nols	nol	NOUN
ftr-470	668	5	(	(	PUNCT
ftr-470	668	6	and	and	CCONJ
ftr-470	668	7	capital	capital	NOUN
ftr-470	668	8	loss	loss	NOUN
ftr-470	668	9	deductions	deduction	NOUN
ftr-470	668	10	)	)	PUNCT
ftr-470	668	11	can	can	AUX
ftr-470	668	12	be	be	AUX
ftr-470	668	13	carried	carry	VERB
ftr-470	668	14	over	over	ADP
ftr-470	668	15	to	to	ADP
ftr-470	668	16	other	other	ADJ
ftr-470	668	17	taxable	taxable	ADJ
ftr-470	668	18	years	year	NOUN
ftr-470	668	19	of	of	ADP
ftr-470	668	20	the	the	DET
ftr-470	668	21	estate	estate	NOUN
ftr-470	668	22	.	.	PUNCT
ftr-470	669	1	in	in	ADP
ftr-470	669	2	addition	addition	NOUN
ftr-470	669	3	,	,	PUNCT
ftr-470	669	4	unused	unused	ADJ
ftr-470	669	5	nol	nol	NOUN
ftr-470	669	6	and	and	CCONJ
ftr-470	669	7	capital	capital	NOUN
ftr-470	669	8	loss	loss	NOUN
ftr-470	669	9	carryforwards	carryforward	NOUN
ftr-470	669	10	,	,	PUNCT
ftr-470	669	11	plus	plus	CCONJ
ftr-470	669	12	excess	excess	ADJ
ftr-470	669	13	(	(	PUNCT
ftr-470	669	14	non	non	ADJ
ftr-470	669	15	-	-	ADJ
ftr-470	669	16	nol	nol	ADJ
ftr-470	669	17	and	and	CCONJ
ftr-470	669	18	non	non	ADJ
ftr-470	669	19	-	-	ADJ
ftr-470	669	20	capital	capital	ADJ
ftr-470	669	21	loss	loss	NOUN
ftr-470	669	22	)	)	PUNCT
ftr-470	669	23	deductions	deduction	NOUN
ftr-470	669	24	in	in	ADP
ftr-470	669	25	the	the	DET
ftr-470	669	26	year	year	NOUN
ftr-470	669	27	of	of	ADP
ftr-470	669	28	termination	termination	NOUN
ftr-470	669	29	,	,	PUNCT
ftr-470	669	30	can	can	AUX
ftr-470	669	31	be	be	AUX
ftr-470	669	32	carried	carry	VERB
ftr-470	669	33	over	over	ADP
ftr-470	669	34	from	from	ADP
ftr-470	669	35	the	the	DET
ftr-470	669	36	estate	estate	NOUN
ftr-470	669	37	to	to	ADP
ftr-470	669	38	the	the	DET
ftr-470	669	39	legatees	legatee	NOUN
ftr-470	669	40	.	.	PUNCT
ftr-470	670	1	'0	'0	PART
ftr-470	670	2	5	5	NUM
ftr-470	670	3	however	however	ADV
ftr-470	670	4	,	,	PUNCT
ftr-470	670	5	excess	excess	ADJ
ftr-470	670	6	deductions	deduction	NOUN
ftr-470	670	7	in	in	ADP
ftr-470	670	8	the	the	DET
ftr-470	670	9	year	year	NOUN
ftr-470	670	10	of	of	ADP
ftr-470	670	11	termination	termination	NOUN
ftr-470	670	12	(	(	PUNCT
ftr-470	670	13	resulting	result	VERB
ftr-470	670	14	from	from	ADP
ftr-470	670	15	estate	estate	NOUN
ftr-470	670	16	administration	administration	NOUN
ftr-470	670	17	expenses	expense	NOUN
ftr-470	670	18	)	)	PUNCT
ftr-470	670	19	can	can	AUX
ftr-470	670	20	only	only	ADV
ftr-470	670	21	be	be	AUX
ftr-470	670	22	used	use	VERB
ftr-470	670	23	by	by	ADP
ftr-470	670	24	a	a	DET
ftr-470	670	25	legatee	legatee	NOUN
ftr-470	670	26	in	in	ADP
ftr-470	670	27	her	her	PRON
ftr-470	670	28	taxable	taxable	ADJ
ftr-470	670	29	year	year	NOUN
ftr-470	670	30	in	in	ADP
ftr-470	670	31	which	which	PRON
ftr-470	670	32	the	the	DET
ftr-470	670	33	estate	estate	NOUN
ftr-470	670	34	terminates	terminate	VERB
ftr-470	670	35	;	;	PUNCT
ftr-470	670	36	such	such	ADJ
ftr-470	670	37	excess	excess	ADJ
ftr-470	670	38	deductions	deduction	NOUN
ftr-470	670	39	do	do	AUX
ftr-470	670	40	not	not	PART
ftr-470	670	41	create	create	VERB
ftr-470	670	42	carryforwards	carryforward	NOUN
ftr-470	670	43	at	at	ADP
ftr-470	670	44	the	the	DET
ftr-470	670	45	legatee	legatee	NOUN
ftr-470	670	46	level	level	NOUN
ftr-470	670	47	.	.	PUNCT
ftr-470	670	48	'	'	PUNCT
ftr-470	671	1	°	°	ADP
ftr-470	671	2	6	6	NUM
ftr-470	671	3	in	in	ADP
ftr-470	671	4	short	short	ADJ
ftr-470	671	5	,	,	PUNCT
ftr-470	671	6	under	under	ADP
ftr-470	671	7	current	current	ADJ
ftr-470	671	8	income	income	NOUN
ftr-470	671	9	tax	tax	NOUN
ftr-470	671	10	law	law	NOUN
ftr-470	671	11	(	(	PUNCT
ftr-470	671	12	and	and	CCONJ
ftr-470	671	13	assuming	assume	VERB
ftr-470	671	14	no	no	DET
ftr-470	671	15	estate	estate	NOUN
ftr-470	671	16	tax	tax	NOUN
ftr-470	671	17	deduction	deduction	NOUN
ftr-470	671	18	)	)	PUNCT
ftr-470	671	19	,	,	PUNCT
ftr-470	671	20	the	the	DET
ftr-470	671	21	income	income	NOUN
ftr-470	671	22	tax	tax	NOUN
ftr-470	671	23	losses	loss	NOUN
ftr-470	671	24	attributable	attributable	ADJ
ftr-470	671	25	to	to	ADP
ftr-470	671	26	estate	estate	NOUN
ftr-470	671	27	administration	administration	NOUN
ftr-470	671	28	expenses	expense	NOUN
ftr-470	671	29	could	could	AUX
ftr-470	671	30	be	be	AUX
ftr-470	671	31	lost	lose	VERB
ftr-470	671	32	to	to	ADP
ftr-470	671	33	some	some	DET
ftr-470	671	34	extent	extent	NOUN
ftr-470	671	35	.	.	PUNCT
ftr-470	672	1	estate	estate	NOUN
ftr-470	672	2	representatives	representative	NOUN
ftr-470	672	3	would	would	AUX
ftr-470	672	4	lie	lie	VERB
ftr-470	672	5	under	under	ADP
ftr-470	672	6	a	a	DET
ftr-470	672	7	tax	tax	NOUN
ftr-470	672	8	inducement	inducement	NOUN
ftr-470	672	9	to	to	PART
ftr-470	672	10	generate	generate	VERB
ftr-470	672	11	income	income	NOUN
ftr-470	672	12	to	to	PART
ftr-470	672	13	absorb	absorb	VERB
ftr-470	672	14	the	the	DET
ftr-470	672	15	deductions	deduction	NOUN
ftr-470	672	16	,	,	PUNCT
ftr-470	672	17	space	space	NOUN
ftr-470	672	18	the	the	DET
ftr-470	672	19	deductions	deduction	NOUN
ftr-470	672	20	to	to	PART
ftr-470	672	21	match	match	VERB
ftr-470	672	22	income	income	NOUN
ftr-470	672	23	,	,	PUNCT
ftr-470	672	24	or	or	CCONJ
ftr-470	672	25	postpone	postpone	VERB
ftr-470	672	26	the	the	DET
ftr-470	672	27	deduction	deduction	NOUN
ftr-470	672	28	to	to	ADP
ftr-470	672	29	the	the	DET
ftr-470	672	30	year	year	NOUN
ftr-470	672	31	the	the	DET
ftr-470	672	32	estate	estate	NOUN
ftr-470	672	33	terminates	terminate	VERB
ftr-470	672	34	in	in	ADP
ftr-470	672	35	hopes	hope	NOUN
ftr-470	672	36	that	that	SCONJ
ftr-470	672	37	the	the	DET
ftr-470	672	38	excess	excess	ADJ
ftr-470	672	39	deductions	deduction	NOUN
ftr-470	672	40	in	in	ADP
ftr-470	672	41	that	that	DET
ftr-470	672	42	year	year	NOUN
ftr-470	672	43	could	could	AUX
ftr-470	672	44	be	be	AUX
ftr-470	672	45	absorbed	absorb	VERB
ftr-470	672	46	by	by	ADP
ftr-470	672	47	high	high	ADJ
ftr-470	672	48	-	-	PUNCT
ftr-470	672	49	bracket	bracket	NOUN
ftr-470	672	50	distributees	distributee	NOUN
ftr-470	672	51	.	.	PUNCT
ftr-470	673	1	the	the	DET
ftr-470	673	2	solution	solution	NOUN
ftr-470	673	3	is	be	AUX
ftr-470	673	4	to	to	PART
ftr-470	673	5	treat	treat	VERB
ftr-470	673	6	estate	estate	NOUN
ftr-470	673	7	administration	administration	NOUN
ftr-470	673	8	expenses	expense	NOUN
ftr-470	673	9	as	as	ADP
ftr-470	673	10	business	business	NOUN
ftr-470	673	11	deductions	deduction	NOUN
ftr-470	673	12	so	so	SCONJ
ftr-470	673	13	as	as	SCONJ
ftr-470	673	14	to	to	PART
ftr-470	673	15	allow	allow	VERB
ftr-470	673	16	the	the	DET
ftr-470	673	17	creation	creation	NOUN
ftr-470	673	18	of	of	ADP
ftr-470	673	19	nols	nols	PROPN
ftr-470	673	20	that	that	PRON
ftr-470	673	21	can	can	AUX
ftr-470	673	22	be	be	AUX
ftr-470	673	23	carried	carry	VERB
ftr-470	673	24	over	over	ADP
ftr-470	673	25	to	to	ADP
ftr-470	673	26	other	other	ADJ
ftr-470	673	27	years	year	NOUN
ftr-470	673	28	of	of	ADP
ftr-470	673	29	the	the	DET
ftr-470	673	30	estate	estate	NOUN
ftr-470	673	31	and	and	CCONJ
ftr-470	673	32	of	of	ADP
ftr-470	673	33	its	its	PRON
ftr-470	673	34	distributees	distributee	NOUN
ftr-470	673	35	who	who	PRON
ftr-470	673	36	bear	bear	VERB
ftr-470	673	37	the	the	DET
ftr-470	673	38	economic	economic	ADJ
ftr-470	673	39	burden	burden	NOUN
ftr-470	673	40	of	of	ADP
ftr-470	673	41	such	such	ADJ
ftr-470	673	42	expenses	expense	NOUN
ftr-470	673	43	.	.	PUNCT
ftr-470	674	1	although	although	SCONJ
ftr-470	674	2	,	,	PUNCT
ftr-470	674	3	as	as	SCONJ
ftr-470	674	4	noted	note	VERB
ftr-470	674	5	above	above	ADV
ftr-470	674	6	,	,	PUNCT
ftr-470	674	7	administration	administration	NOUN
ftr-470	674	8	expenses	expense	NOUN
ftr-470	674	9	at	at	ADP
ftr-470	674	10	the	the	DET
ftr-470	674	11	legatee	legatee	NOUN
ftr-470	674	12	level	level	NOUN
ftr-470	674	13	might	might	AUX
ftr-470	674	14	best	well	ADV
ftr-470	674	15	be	be	AUX
ftr-470	674	16	treated	treat	VERB
ftr-470	674	17	as	as	ADP
ftr-470	674	18	capital	capital	NOUN
ftr-470	674	19	expenditures	expenditure	NOUN
ftr-470	674	20	,	,	PUNCT
ftr-470	674	21	that	that	DET
ftr-470	674	22	problem	problem	NOUN
ftr-470	674	23	would	would	AUX
ftr-470	674	24	be	be	AUX
ftr-470	674	25	cured	cure	VERB
ftr-470	674	26	by	by	ADP
ftr-470	674	27	a	a	DET
ftr-470	674	28	statutory	statutory	ADJ
ftr-470	674	29	rule	rule	NOUN
ftr-470	674	30	that	that	PRON
ftr-470	674	31	treated	treat	VERB
ftr-470	674	32	nol	nol	NOUN
ftr-470	674	33	carryovers	carryover	NOUN
ftr-470	674	34	from	from	ADP
ftr-470	674	35	an	an	DET
ftr-470	674	36	estate	estate	NOUN
ftr-470	674	37	as	as	ADP
ftr-470	674	38	nol	nol	NOUN
ftr-470	674	39	carryovers	carryover	NOUN
ftr-470	674	40	at	at	ADP
ftr-470	674	41	the	the	DET
ftr-470	674	42	distributee	distributee	NOUN
ftr-470	674	43	level	level	NOUN
ftr-470	674	44	.	.	PUNCT
ftr-470	675	1	i	i	PRON
ftr-470	675	2	do	do	AUX
ftr-470	675	3	not	not	PART
ftr-470	675	4	personally	personally	ADV
ftr-470	675	5	favor	favor	VERB
ftr-470	675	6	the	the	DET
ftr-470	675	7	nol	nol	NOUN
ftr-470	675	8	approach	approach	NOUN
ftr-470	675	9	.	.	PUNCT
ftr-470	676	1	i	i	PRON
ftr-470	676	2	am	be	AUX
ftr-470	676	3	merely	merely	ADV
ftr-470	676	4	conceding	concede	VERB
ftr-470	676	5	that	that	SCONJ
ftr-470	676	6	congress	congress	PROPN
ftr-470	676	7	would	would	AUX
ftr-470	676	8	likely	likely	ADV
ftr-470	676	9	be	be	AUX
ftr-470	676	10	disposed	dispose	VERB
ftr-470	676	11	to	to	ADP
ftr-470	676	12	allowing	allow	VERB
ftr-470	676	13	the	the	DET
ftr-470	676	14	deduction	deduction	NOUN
ftr-470	676	15	of	of	ADP
ftr-470	676	16	estate	estate	NOUN
ftr-470	676	17	administration	administration	NOUN
ftr-470	676	18	expenses	expense	NOUN
ftr-470	676	19	somewhere	somewhere	ADV
ftr-470	676	20	in	in	ADP
ftr-470	676	21	the	the	DET
ftr-470	676	22	tax	tax	NOUN
ftr-470	676	23	system	system	NOUN
ftr-470	676	24	.	.	PUNCT
ftr-470	677	1	assuming	assume	VERB
ftr-470	677	2	this	this	PRON
ftr-470	677	3	to	to	PART
ftr-470	677	4	be	be	AUX
ftr-470	677	5	the	the	DET
ftr-470	677	6	case	case	NOUN
ftr-470	677	7	,	,	PUNCT
ftr-470	677	8	it	it	PRON
ftr-470	677	9	is	be	AUX
ftr-470	677	10	more	more	ADV
ftr-470	677	11	appropriate	appropriate	ADJ
ftr-470	677	12	to	to	PART
ftr-470	677	13	allow	allow	VERB
ftr-470	677	14	them	they	PRON
ftr-470	677	15	for	for	ADP
ftr-470	677	16	income	income	NOUN
ftr-470	677	17	tax	tax	NOUN
ftr-470	677	18	purposes	purpose	NOUN
ftr-470	677	19	than	than	ADP
ftr-470	677	20	for	for	ADP
ftr-470	677	21	estate	estate	NOUN
ftr-470	677	22	tax	tax	NOUN
ftr-470	677	23	purposes	purpose	NOUN
ftr-470	677	24	.	.	PUNCT
ftr-470	678	1	h.	h.	PROPN
ftr-470	678	2	administration	administration	PROPN
ftr-470	678	3	expenses	expense	NOUN
ftr-470	678	4	and	and	CCONJ
ftr-470	678	5	the	the	DET
ftr-470	678	6	charitable	charitable	ADJ
ftr-470	678	7	deduction	deduction	NOUN
ftr-470	678	8	in	in	ADP
ftr-470	678	9	hubert	hubert	PROPN
ftr-470	678	10	there	there	PRON
ftr-470	678	11	was	be	VERB
ftr-470	678	12	also	also	ADV
ftr-470	678	13	a	a	DET
ftr-470	678	14	charitable	charitable	ADJ
ftr-470	678	15	bequest	bequest	NOUN
ftr-470	678	16	under	under	ADP
ftr-470	678	17	the	the	DET
ftr-470	678	18	residue	residue	NOUN
ftr-470	678	19	,	,	PUNCT
ftr-470	678	20	and	and	CCONJ
ftr-470	678	21	a	a	DET
ftr-470	678	22	portion	portion	NOUN
ftr-470	678	23	of	of	ADP
ftr-470	678	24	total	total	ADJ
ftr-470	678	25	administration	administration	NOUN
ftr-470	678	26	expenses	expense	NOUN
ftr-470	678	27	were	be	AUX
ftr-470	678	28	chargeable	chargeable	ADJ
ftr-470	678	29	against	against	ADP
ftr-470	678	30	the	the	DET
ftr-470	678	31	income	income	NOUN
ftr-470	678	32	or	or	CCONJ
ftr-470	678	33	corpus	corpus	NOUN
ftr-470	678	34	of	of	ADP
ftr-470	678	35	the	the	DET
ftr-470	678	36	charitable	charitable	ADJ
ftr-470	678	37	bequest	bequest	NOUN
ftr-470	678	38	in	in	ADP
ftr-470	678	39	the	the	DET
ftr-470	678	40	executor	executor	NOUN
ftr-470	678	41	's	's	PART
ftr-470	678	42	discretion	discretion	NOUN
ftr-470	678	43	.	.	PUNCT
ftr-470	679	1	thus	thus	ADV
ftr-470	679	2	,	,	PUNCT
ftr-470	679	3	the	the	DET
ftr-470	679	4	issue	issue	NOUN
ftr-470	679	5	was	be	AUX
ftr-470	679	6	raised	raise	VERB
ftr-470	679	7	as	as	ADP
ftr-470	679	8	to	to	ADP
ftr-470	679	9	whether	whether	SCONJ
ftr-470	679	10	a	a	DET
ftr-470	679	11	charge	charge	NOUN
ftr-470	679	12	against	against	ADP
ftr-470	679	13	charitable	charitable	ADJ
ftr-470	679	14	bequest	bequest	NOUN
ftr-470	679	15	income	income	NOUN
ftr-470	679	16	104	104	NUM
ftr-470	679	17	.	.	PUNCT
ftr-470	680	1	see	see	VERB
ftr-470	680	2	irc	irc	PROPN
ftr-470	680	3	§	§	PROPN
ftr-470	680	4	172(d)(4	172(d)(4	NUM
ftr-470	680	5	)	)	PUNCT
ftr-470	680	6	(	(	PUNCT
ftr-470	680	7	nonbusiness	nonbusiness	NOUN
ftr-470	680	8	deductions	deduction	NOUN
ftr-470	680	9	in	in	ADP
ftr-470	680	10	excess	excess	NOUN
ftr-470	680	11	of	of	ADP
ftr-470	680	12	nonbusiness	nonbusiness	ADJ
ftr-470	680	13	income	income	NOUN
ftr-470	680	14	not	not	PART
ftr-470	680	15	included	include	VERB
ftr-470	680	16	in	in	ADP
ftr-470	680	17	nol	nol	NOUN
ftr-470	680	18	computation	computation	NOUN
ftr-470	680	19	)	)	PUNCT
ftr-470	680	20	.	.	PUNCT
ftr-470	681	1	105	105	NUM
ftr-470	681	2	.	.	PUNCT
ftr-470	681	3	see	see	VERB
ftr-470	681	4	irc	irc	PROPN
ftr-470	681	5	§	§	PROPN
ftr-470	681	6	642(h	642(h	PROPN
ftr-470	681	7	)	)	PUNCT
ftr-470	681	8	.	.	PUNCT
ftr-470	682	1	106	106	NUM
ftr-470	682	2	.	.	PUNCT
ftr-470	683	1	see	see	VERB
ftr-470	683	2	regs	reg	NOUN
ftr-470	683	3	.	.	PUNCT
ftr-470	684	1	§	§	PROPN
ftr-470	684	2	1.642(h)-2(a	1.642(h)-2(a	PROPN
ftr-470	684	3	)	)	PUNCT
ftr-470	684	4	.	.	PUNCT
ftr-470	685	1	[	[	X
ftr-470	685	2	vot	vot	X
ftr-470	685	3	.	.	PUNCT
ftr-470	686	1	3:11	3:11	NUM
ftr-470	686	2	lifting	lift	VERB
ftr-470	686	3	the	the	DET
ftr-470	686	4	shroud	shroud	NOUN
ftr-470	686	5	obscuring	obscure	VERB
ftr-470	686	6	estate	estate	NOUN
ftr-470	686	7	of	of	ADP
ftr-470	686	8	hubert	hubert	PROPN
ftr-470	686	9	would	would	AUX
ftr-470	686	10	reduce	reduce	VERB
ftr-470	686	11	the	the	DET
ftr-470	686	12	charitable	charitable	ADJ
ftr-470	686	13	deduction	deduction	NOUN
ftr-470	686	14	.	.	PUNCT
ftr-470	687	1	both	both	CCONJ
ftr-470	687	2	the	the	DET
ftr-470	687	3	parties	party	NOUN
ftr-470	687	4	and	and	CCONJ
ftr-470	687	5	the	the	DET
ftr-470	687	6	supreme	supreme	PROPN
ftr-470	687	7	court	court	PROPN
ftr-470	687	8	agreed	agree	VERB
ftr-470	687	9	that	that	SCONJ
ftr-470	687	10	(	(	PUNCT
ftr-470	687	11	1	1	X
ftr-470	687	12	)	)	PUNCT
ftr-470	687	13	an	an	DET
ftr-470	687	14	actual	actual	ADJ
ftr-470	687	15	charge	charge	NOUN
ftr-470	687	16	to	to	ADP
ftr-470	687	17	the	the	DET
ftr-470	687	18	corpus	corpus	NOUN
ftr-470	687	19	of	of	ADP
ftr-470	687	20	the	the	DET
ftr-470	687	21	charitable	charitable	ADJ
ftr-470	687	22	bequest	bequest	NOUN
ftr-470	687	23	would	would	AUX
ftr-470	687	24	reduce	reduce	VERB
ftr-470	687	25	the	the	DET
ftr-470	687	26	charitable	charitable	ADJ
ftr-470	687	27	deduction	deduction	NOUN
ftr-470	687	28	and	and	CCONJ
ftr-470	687	29	(	(	PUNCT
ftr-470	687	30	2	2	X
ftr-470	687	31	)	)	PUNCT
ftr-470	687	32	an	an	DET
ftr-470	687	33	actual	actual	ADJ
ftr-470	687	34	charge	charge	NOUN
ftr-470	687	35	to	to	ADP
ftr-470	687	36	the	the	DET
ftr-470	687	37	income	income	NOUN
ftr-470	687	38	of	of	ADP
ftr-470	687	39	the	the	DET
ftr-470	687	40	marital	marital	ADJ
ftr-470	687	41	bequest	bequest	NOUN
ftr-470	687	42	would	would	AUX
ftr-470	687	43	raise	raise	VERB
ftr-470	687	44	the	the	DET
ftr-470	687	45	same	same	ADJ
ftr-470	687	46	issue	issue	NOUN
ftr-470	687	47	(	(	PUNCT
ftr-470	687	48	and	and	CCONJ
ftr-470	687	49	would	would	AUX
ftr-470	687	50	call	call	VERB
ftr-470	687	51	for	for	ADP
ftr-470	687	52	the	the	DET
ftr-470	687	53	same	same	ADJ
ftr-470	687	54	answer	answer	NOUN
ftr-470	687	55	)	)	PUNCT
ftr-470	687	56	as	as	ADP
ftr-470	687	57	under	under	ADP
ftr-470	687	58	the	the	DET
ftr-470	687	59	marital	marital	ADJ
ftr-470	687	60	deduction	deduction	NOUN
ftr-470	687	61	.	.	PUNCT
ftr-470	688	1	"'7	"'7	NOUN
ftr-470	688	2	in	in	ADP
ftr-470	688	3	short	short	ADJ
ftr-470	688	4	,	,	PUNCT
ftr-470	688	5	the	the	DET
ftr-470	688	6	result	result	NOUN
ftr-470	688	7	of	of	ADP
ftr-470	688	8	hubert	hubert	PROPN
ftr-470	688	9	is	be	AUX
ftr-470	688	10	equally	equally	ADV
ftr-470	688	11	applicable	applicable	ADJ
ftr-470	688	12	to	to	ADP
ftr-470	688	13	the	the	DET
ftr-470	688	14	marital	marital	ADJ
ftr-470	688	15	and	and	CCONJ
ftr-470	688	16	charitable	charitable	ADJ
ftr-470	688	17	deductions	deduction	NOUN
ftr-470	688	18	.	.	PUNCT
ftr-470	689	1	my	my	PRON
ftr-470	689	2	conclusion	conclusion	NOUN
ftr-470	689	3	is	be	AUX
ftr-470	689	4	this	this	DET
ftr-470	689	5	conflating	conflating	NOUN
ftr-470	689	6	of	of	ADP
ftr-470	689	7	the	the	DET
ftr-470	689	8	marital	marital	ADJ
ftr-470	689	9	and	and	CCONJ
ftr-470	689	10	charitable	charitable	ADJ
ftr-470	689	11	deductions	deduction	NOUN
ftr-470	689	12	is	be	AUX
ftr-470	689	13	correct	correct	ADJ
ftr-470	689	14	,	,	PUNCT
ftr-470	689	15	notwithstanding	notwithstanding	ADP
ftr-470	689	16	the	the	DET
ftr-470	689	17	fact	fact	NOUN
ftr-470	689	18	that	that	SCONJ
ftr-470	689	19	there	there	PRON
ftr-470	689	20	are	be	VERB
ftr-470	689	21	some	some	DET
ftr-470	689	22	differences	difference	NOUN
ftr-470	689	23	between	between	ADP
ftr-470	689	24	the	the	DET
ftr-470	689	25	two	two	NUM
ftr-470	689	26	deductions	deduction	NOUN
ftr-470	689	27	.	.	PUNCT
ftr-470	690	1	one	one	NUM
ftr-470	690	2	such	such	ADJ
ftr-470	690	3	difference	difference	NOUN
ftr-470	690	4	is	be	AUX
ftr-470	690	5	that	that	SCONJ
ftr-470	690	6	there	there	PRON
ftr-470	690	7	is	be	VERB
ftr-470	690	8	no	no	DET
ftr-470	690	9	charitable	charitable	ADJ
ftr-470	690	10	deduction	deduction	NOUN
ftr-470	690	11	analogue	analogue	NOUN
ftr-470	690	12	to	to	PART
ftr-470	690	13	section	section	NOUN
ftr-470	690	14	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	690	15	)	)	PUNCT
ftr-470	690	16	,	,	PUNCT
ftr-470	690	17	which	which	PRON
ftr-470	690	18	refers	refer	VERB
ftr-470	690	19	to	to	ADP
ftr-470	690	20	"	"	PUNCT
ftr-470	690	21	encumbrances	encumbrance	NOUN
ftr-470	690	22	"	"	PUNCT
ftr-470	690	23	and	and	CCONJ
ftr-470	690	24	the	the	DET
ftr-470	690	25	like	like	ADJ
ftr-470	690	26	,	,	PUNCT
ftr-470	690	27	although	although	SCONJ
ftr-470	690	28	section	section	NOUN
ftr-470	690	29	2055(c	2055(c	NOUN
ftr-470	690	30	)	)	PUNCT
ftr-470	690	31	is	be	AUX
ftr-470	690	32	a	a	DET
ftr-470	690	33	charitable	charitable	ADJ
ftr-470	690	34	deduction	deduction	NOUN
ftr-470	690	35	counterpart	counterpart	NOUN
ftr-470	690	36	to	to	ADP
ftr-470	690	37	section	section	NOUN
ftr-470	690	38	2056(b)(4)(a	2056(b)(4)(a	NUM
ftr-470	690	39	)	)	PUNCT
ftr-470	690	40	,	,	PUNCT
ftr-470	690	41	which	which	PRON
ftr-470	690	42	takes	take	VERB
ftr-470	690	43	into	into	ADP
ftr-470	690	44	account	account	NOUN
ftr-470	690	45	death	death	NOUN
ftr-470	690	46	taxes	taxis	NOUN
ftr-470	690	47	charged	charge	VERB
ftr-470	690	48	against	against	ADP
ftr-470	690	49	a	a	DET
ftr-470	690	50	marital	marital	ADJ
ftr-470	690	51	bequest.10	bequest.10	NOUN
ftr-470	690	52	8	8	NUM
ftr-470	690	53	as	as	SCONJ
ftr-470	690	54	stated	state	VERB
ftr-470	690	55	earlier	early	ADV
ftr-470	690	56	,	,	PUNCT
ftr-470	690	57	9	9	NUM
ftr-470	690	58	section	section	NOUN
ftr-470	690	59	2056(b)(4)(b	2056(b)(4)(b	NUM
ftr-470	690	60	)	)	PUNCT
ftr-470	690	61	merely	merely	ADV
ftr-470	690	62	provides	provide	VERB
ftr-470	690	63	clarification	clarification	NOUN
ftr-470	690	64	with	with	ADP
ftr-470	690	65	respect	respect	NOUN
ftr-470	690	66	to	to	ADP
ftr-470	690	67	certain	certain	ADJ
ftr-470	690	68	aspects	aspect	NOUN
ftr-470	690	69	of	of	ADP
ftr-470	690	70	the	the	DET
ftr-470	690	71	"	"	PUNCT
ftr-470	690	72	passing	pass	VERB
ftr-470	690	73	"	"	PUNCT
ftr-470	690	74	requirement	requirement	NOUN
ftr-470	690	75	of	of	ADP
ftr-470	690	76	section	section	NOUN
ftr-470	690	77	2056(a	2056(a	NUM
ftr-470	690	78	)	)	PUNCT
ftr-470	690	79	.	.	PUNCT
ftr-470	691	1	therefore	therefore	ADV
ftr-470	691	2	,	,	PUNCT
ftr-470	691	3	the	the	DET
ftr-470	691	4	omission	omission	NOUN
ftr-470	691	5	from	from	ADP
ftr-470	691	6	section	section	NOUN
ftr-470	691	7	2055	2055	NUM
ftr-470	691	8	of	of	ADP
ftr-470	691	9	a	a	DET
ftr-470	691	10	similar	similar	ADJ
ftr-470	691	11	encumbrance	encumbrance	NOUN
ftr-470	691	12	-	-	PUNCT
ftr-470	691	13	related	relate	VERB
ftr-470	691	14	provision	provision	NOUN
ftr-470	691	15	has	have	VERB
ftr-470	691	16	little	little	ADJ
ftr-470	691	17	or	or	CCONJ
ftr-470	691	18	no	no	PRON
ftr-470	691	19	significance	significance	NOUN
ftr-470	691	20	.	.	PUNCT
ftr-470	692	1	potentially	potentially	ADV
ftr-470	692	2	more	more	ADV
ftr-470	692	3	serious	serious	ADJ
ftr-470	692	4	is	be	AUX
ftr-470	692	5	the	the	DET
ftr-470	692	6	fact	fact	NOUN
ftr-470	692	7	that	that	SCONJ
ftr-470	692	8	the	the	DET
ftr-470	692	9	charitable	charitable	ADJ
ftr-470	692	10	deduction	deduction	NOUN
ftr-470	692	11	has	have	AUX
ftr-470	692	12	no	no	DET
ftr-470	692	13	explicit	explicit	ADJ
ftr-470	692	14	"	"	PUNCT
ftr-470	692	15	passing	pass	VERB
ftr-470	692	16	"	"	PUNCT
ftr-470	692	17	requirement	requirement	NOUN
ftr-470	692	18	.	.	PUNCT
ftr-470	693	1	on	on	ADP
ftr-470	693	2	the	the	DET
ftr-470	693	3	other	other	ADJ
ftr-470	693	4	hand	hand	NOUN
ftr-470	693	5	,	,	PUNCT
ftr-470	693	6	the	the	DET
ftr-470	693	7	charitable	charitable	ADJ
ftr-470	693	8	deduction	deduction	NOUN
ftr-470	693	9	is	be	AUX
ftr-470	693	10	allowed	allow	VERB
ftr-470	693	11	only	only	ADV
ftr-470	693	12	for	for	ADP
ftr-470	693	13	bequests	bequest	NOUN
ftr-470	693	14	,	,	PUNCT
ftr-470	693	15	etc	etc	X
ftr-470	693	16	.	.	X
ftr-470	693	17	,	,	PUNCT
ftr-470	693	18	"	"	PUNCT
ftr-470	693	19	to	to	ADP
ftr-470	693	20	or	or	CCONJ
ftr-470	693	21	for	for	ADP
ftr-470	693	22	the	the	DET
ftr-470	693	23	use	use	NOUN
ftr-470	693	24	"	"	PUNCT
ftr-470	693	25	of	of	ADP
ftr-470	693	26	a	a	DET
ftr-470	693	27	charity	charity	NOUN
ftr-470	693	28	.	.	PUNCT
ftr-470	693	29	'	'	PUNCT
ftr-470	694	1	the	the	DET
ftr-470	694	2	regulations	regulation	NOUN
ftr-470	694	3	provide	provide	VERB
ftr-470	694	4	that	that	SCONJ
ftr-470	694	5	a	a	DET
ftr-470	694	6	deduction	deduction	NOUN
ftr-470	694	7	is	be	AUX
ftr-470	694	8	allowed	allow	VERB
ftr-470	694	9	only	only	ADV
ftr-470	694	10	for	for	ADP
ftr-470	694	11	interests	interest	NOUN
ftr-470	694	12	that	that	PRON
ftr-470	694	13	can	can	AUX
ftr-470	694	14	be	be	AUX
ftr-470	694	15	presently	presently	ADV
ftr-470	694	16	valued	value	VERB
ftr-470	694	17	and	and	CCONJ
ftr-470	694	18	which	which	PRON
ftr-470	694	19	are	be	AUX
ftr-470	694	20	not	not	PART
ftr-470	694	21	subject	subject	ADJ
ftr-470	694	22	to	to	ADP
ftr-470	694	23	meaningful	meaningful	ADJ
ftr-470	694	24	contingencies	contingency	NOUN
ftr-470	694	25	.	.	PUNCT
ftr-470	695	1	"	"	PUNCT
ftr-470	695	2	'	'	PUNCT
ftr-470	695	3	if	if	SCONJ
ftr-470	695	4	there	there	PRON
ftr-470	695	5	is	be	VERB
ftr-470	695	6	a	a	DET
ftr-470	695	7	will	will	AUX
ftr-470	695	8	contest	contest	VERB
ftr-470	695	9	,	,	PUNCT
ftr-470	695	10	the	the	DET
ftr-470	695	11	charitable	charitable	ADJ
ftr-470	695	12	deduction	deduction	NOUN
ftr-470	695	13	is	be	AUX
ftr-470	695	14	the	the	DET
ftr-470	695	15	amount	amount	NOUN
ftr-470	695	16	actually	actually	ADV
ftr-470	695	17	passing	pass	VERB
ftr-470	695	18	to	to	ADP
ftr-470	695	19	the	the	DET
ftr-470	695	20	charity	charity	NOUN
ftr-470	695	21	under	under	ADP
ftr-470	695	22	the	the	DET
ftr-470	695	23	will	will	AUX
ftr-470	695	24	contest	contest	VERB
ftr-470	695	25	.	.	PUNCT
ftr-470	695	26	"	"	PUNCT
ftr-470	696	1	indeed	indeed	ADV
ftr-470	696	2	,	,	PUNCT
ftr-470	696	3	if	if	SCONJ
ftr-470	696	4	the	the	DET
ftr-470	696	5	charitable	charitable	ADJ
ftr-470	696	6	interest	interest	NOUN
ftr-470	696	7	can	can	AUX
ftr-470	696	8	not	not	PART
ftr-470	696	9	be	be	AUX
ftr-470	696	10	ascertained	ascertain	VERB
ftr-470	696	11	at	at	ADP
ftr-470	696	12	the	the	DET
ftr-470	696	13	decedent	decedent	NOUN
ftr-470	696	14	's	's	PART
ftr-470	696	15	death	death	NOUN
ftr-470	696	16	,	,	PUNCT
ftr-470	696	17	the	the	DET
ftr-470	696	18	fact	fact	NOUN
ftr-470	696	19	that	that	SCONJ
ftr-470	696	20	it	it	PRON
ftr-470	696	21	is	be	AUX
ftr-470	696	22	ultimately	ultimately	ADV
ftr-470	696	23	fixed	fix	VERB
ftr-470	696	24	pursuant	pursuant	ADV
ftr-470	696	25	to	to	ADP
ftr-470	696	26	a	a	DET
ftr-470	696	27	court	court	NOUN
ftr-470	696	28	order	order	NOUN
ftr-470	696	29	will	will	AUX
ftr-470	696	30	not	not	PART
ftr-470	696	31	be	be	AUX
ftr-470	696	32	sufficient	sufficient	ADJ
ftr-470	696	33	to	to	PART
ftr-470	696	34	save	save	VERB
ftr-470	696	35	the	the	DET
ftr-470	696	36	deduction	deduction	NOUN
ftr-470	696	37	.	.	PUNCT
ftr-470	696	38	"	"	PUNCT
ftr-470	697	1	3	3	NUM
ftr-470	697	2	contingent	contingent	NOUN
ftr-470	697	3	bequests	bequest	NOUN
ftr-470	697	4	to	to	ADP
ftr-470	697	5	charity	charity	NOUN
ftr-470	697	6	are	be	AUX
ftr-470	697	7	not	not	PART
ftr-470	697	8	deductible	deductible	ADJ
ftr-470	697	9	unless	unless	SCONJ
ftr-470	697	10	the	the	DET
ftr-470	697	11	107	107	NUM
ftr-470	697	12	.	.	PUNCT
ftr-470	698	1	hubert	hubert	PROPN
ftr-470	698	2	,	,	PUNCT
ftr-470	698	3	see	see	VERB
ftr-470	698	4	117	117	NUM
ftr-470	698	5	s.	s.	PROPN
ftr-470	698	6	ct	ct	PROPN
ftr-470	698	7	.	.	PUNCT
ftr-470	699	1	at	at	ADP
ftr-470	699	2	1129	1129	NUM
ftr-470	699	3	.	.	PUNCT
ftr-470	700	1	108	108	NUM
ftr-470	700	2	.	.	PUNCT
ftr-470	701	1	see	see	VERB
ftr-470	701	2	irc	irc	PROPN
ftr-470	701	3	§	§	PROPN
ftr-470	701	4	2055(c	2055(c	PROPN
ftr-470	701	5	)	)	PUNCT
ftr-470	701	6	.	.	PUNCT
ftr-470	702	1	this	this	DET
ftr-470	702	2	provision	provision	NOUN
ftr-470	702	3	is	be	AUX
ftr-470	702	4	the	the	DET
ftr-470	702	5	successor	successor	NOUN
ftr-470	702	6	to	to	PART
ftr-470	702	7	irc	irc	VERB
ftr-470	702	8	§	§	PROPN
ftr-470	702	9	812(d	812(d	PROPN
ftr-470	702	10	)	)	PUNCT
ftr-470	702	11	(	(	PUNCT
ftr-470	702	12	1939	1939	NUM
ftr-470	702	13	)	)	PUNCT
ftr-470	702	14	which	which	PRON
ftr-470	702	15	overturned	overturn	VERB
ftr-470	702	16	the	the	DET
ftr-470	702	17	result	result	NOUN
ftr-470	702	18	of	of	ADP
ftr-470	702	19	edwards	edwards	PROPN
ftr-470	702	20	v.	v.	PROPN
ftr-470	702	21	slocum	slocum	PROPN
ftr-470	702	22	,	,	PUNCT
ftr-470	702	23	264	264	NUM
ftr-470	702	24	u.s	u.s	PROPN
ftr-470	702	25	.	.	PROPN
ftr-470	702	26	61	61	NUM
ftr-470	702	27	(	(	PUNCT
ftr-470	702	28	1924	1924	NUM
ftr-470	702	29	)	)	PUNCT
ftr-470	702	30	.	.	PUNCT
ftr-470	703	1	slocun	slocun	PROPN
ftr-470	703	2	denied	deny	VERB
ftr-470	703	3	the	the	DET
ftr-470	703	4	government	government	NOUN
ftr-470	703	5	's	's	PART
ftr-470	703	6	effort	effort	NOUN
ftr-470	703	7	to	to	PART
ftr-470	703	8	require	require	VERB
ftr-470	703	9	"	"	PUNCT
ftr-470	703	10	deducting	deduct	VERB
ftr-470	703	11	from	from	ADP
ftr-470	703	12	the	the	DET
ftr-470	703	13	exempted	exempt	VERB
ftr-470	703	14	estate	estate	NOUN
ftr-470	703	15	the	the	DET
ftr-470	703	16	amount	amount	NOUN
ftr-470	703	17	of	of	ADP
ftr-470	703	18	the	the	DET
ftr-470	703	19	tax	tax	NOUN
ftr-470	703	20	to	to	PART
ftr-470	703	21	be	be	AUX
ftr-470	703	22	paid	pay	VERB
ftr-470	703	23	,	,	PUNCT
ftr-470	703	24	or	or	CCONJ
ftr-470	703	25	in	in	ADP
ftr-470	703	26	other	other	ADJ
ftr-470	703	27	words	word	NOUN
ftr-470	703	28	,	,	PUNCT
ftr-470	703	29	adding	add	VERB
ftr-470	703	30	the	the	DET
ftr-470	703	31	amount	amount	NOUN
ftr-470	703	32	of	of	ADP
ftr-470	703	33	the	the	DET
ftr-470	703	34	tax	tax	NOUN
ftr-470	703	35	to	to	ADP
ftr-470	703	36	the	the	DET
ftr-470	703	37	taxable	taxable	ADJ
ftr-470	703	38	estate	estate	NOUN
ftr-470	703	39	"	"	PUNCT
ftr-470	703	40	under	under	ADP
ftr-470	703	41	prior	prior	ADJ
ftr-470	703	42	law	law	NOUN
ftr-470	703	43	,	,	PUNCT
ftr-470	703	44	revenue	revenue	NOUN
ftr-470	703	45	act	act	NOUN
ftr-470	703	46	of	of	ADP
ftr-470	703	47	1924	1924	NUM
ftr-470	703	48	,	,	PUNCT
ftr-470	703	49	ch	ch	NOUN
ftr-470	703	50	.	.	PROPN
ftr-470	703	51	18	18	NUM
ftr-470	703	52	,	,	PUNCT
ftr-470	703	53	§	§	PROPN
ftr-470	703	54	401	401	NUM
ftr-470	703	55	,	,	PUNCT
ftr-470	703	56	40	40	NUM
ftr-470	703	57	stat	stat	NOUN
ftr-470	703	58	.	.	PUNCT
ftr-470	704	1	1057	1057	NUM
ftr-470	704	2	,	,	PUNCT
ftr-470	704	3	1096	1096	NUM
ftr-470	704	4	.	.	PUNCT
ftr-470	705	1	see	see	VERB
ftr-470	705	2	also	also	ADV
ftr-470	705	3	harrison	harrison	PROPN
ftr-470	705	4	v.	v.	PROPN
ftr-470	705	5	northern	northern	PROPN
ftr-470	705	6	trust	trust	PROPN
ftr-470	705	7	co.	co.	PROPN
ftr-470	705	8	,	,	PUNCT
ftr-470	705	9	317	317	NUM
ftr-470	705	10	u.s	u.s	PROPN
ftr-470	705	11	.	.	PROPN
ftr-470	705	12	476	476	NUM
ftr-470	705	13	(	(	PUNCT
ftr-470	705	14	1943	1943	NUM
ftr-470	705	15	)	)	PUNCT
ftr-470	705	16	(	(	PUNCT
ftr-470	705	17	upholding	uphold	VERB
ftr-470	705	18	application	application	NOUN
ftr-470	705	19	of	of	ADP
ftr-470	705	20	irc	irc	PROPN
ftr-470	705	21	§	§	PROPN
ftr-470	705	22	812(d	812(d	PROPN
ftr-470	705	23	)	)	PUNCT
ftr-470	705	24	(	(	PUNCT
ftr-470	705	25	1939	1939	NUM
ftr-470	705	26	)	)	PUNCT
ftr-470	705	27	.	.	PUNCT
ftr-470	706	1	109	109	NUM
ftr-470	706	2	.	.	PUNCT
ftr-470	707	1	see	see	VERB
ftr-470	707	2	supra	supra	PROPN
ftr-470	707	3	notes	note	VERB
ftr-470	707	4	17	17	NUM
ftr-470	707	5	-	-	SYM
ftr-470	707	6	18	18	NUM
ftr-470	707	7	and	and	CCONJ
ftr-470	707	8	accompanying	accompany	VERB
ftr-470	707	9	text	text	NOUN
ftr-470	707	10	.	.	PUNCT
ftr-470	708	1	110	110	NUM
ftr-470	708	2	.	.	PUNCT
ftr-470	708	3	irc	irc	PROPN
ftr-470	708	4	§	§	PROPN
ftr-470	708	5	2055(a)(2	2055(a)(2	NOUN
ftr-470	708	6	)	)	PUNCT
ftr-470	708	7	.	.	PUNCT
ftr-470	709	1	111	111	NUM
ftr-470	709	2	.	.	PUNCT
ftr-470	710	1	see	see	VERB
ftr-470	710	2	regs	reg	NOUN
ftr-470	710	3	.	.	PUNCT
ftr-470	711	1	§	§	PROPN
ftr-470	711	2	20.2055	20.2055	NUM
ftr-470	711	3	-	-	SYM
ftr-470	711	4	2(a	2(a	NUM
ftr-470	711	5	)	)	PUNCT
ftr-470	711	6	.	.	PUNCT
ftr-470	712	1	compare	compare	PROPN
ftr-470	712	2	ahmanson	ahmanson	PROPN
ftr-470	712	3	found	find	VERB
ftr-470	712	4	.	.	PUNCT
ftr-470	713	1	v.	v.	PROPN
ftr-470	713	2	united	united	PROPN
ftr-470	713	3	states	states	PROPN
ftr-470	713	4	,	,	PUNCT
ftr-470	713	5	674	674	NUM
ftr-470	713	6	f.2d	f.2d	ADP
ftr-470	713	7	761	761	NUM
ftr-470	713	8	,	,	PUNCT
ftr-470	713	9	771	771	NUM
ftr-470	713	10	(	(	PUNCT
ftr-470	713	11	9th	9th	ADJ
ftr-470	713	12	cir	cir	NOUN
ftr-470	713	13	.	.	PROPN
ftr-470	713	14	1981	1981	NUM
ftr-470	713	15	)	)	PUNCT
ftr-470	713	16	,	,	PUNCT
ftr-470	713	17	(	(	PUNCT
ftr-470	713	18	charitable	charitable	ADJ
ftr-470	713	19	deduction	deduction	NOUN
ftr-470	713	20	wo	will	AUX
ftr-470	713	21	n't	not	PART
ftr-470	713	22	be	be	AUX
ftr-470	713	23	disallowed	disallow	VERB
ftr-470	713	24	on	on	ADP
ftr-470	713	25	account	account	NOUN
ftr-470	713	26	of	of	ADP
ftr-470	713	27	a	a	DET
ftr-470	713	28	greater	great	ADJ
ftr-470	713	29	-	-	PUNCT
ftr-470	713	30	than	than	ADP
ftr-470	713	31	-	-	PUNCT
ftr-470	713	32	negligible	negligible	ADJ
ftr-470	713	33	possibility	possibility	NOUN
ftr-470	713	34	of	of	ADP
ftr-470	713	35	a	a	DET
ftr-470	713	36	reduction	reduction	NOUN
ftr-470	713	37	pursuant	pursuant	ADJ
ftr-470	713	38	to	to	ADP
ftr-470	713	39	a	a	DET
ftr-470	713	40	will	will	AUX
ftr-470	713	41	compromise	compromise	VERB
ftr-470	713	42	)	)	PUNCT
ftr-470	713	43	.	.	PUNCT
ftr-470	714	1	112	112	NUM
ftr-470	714	2	.	.	PUNCT
ftr-470	715	1	see	see	VERB
ftr-470	715	2	toulmin	toulmin	PROPN
ftr-470	715	3	v.	v.	PROPN
ftr-470	715	4	united	united	PROPN
ftr-470	715	5	states	states	PROPN
ftr-470	715	6	,	,	PUNCT
ftr-470	715	7	462	462	NUM
ftr-470	715	8	f.2d	f.2d	ADP
ftr-470	715	9	978	978	NUM
ftr-470	715	10	,	,	PUNCT
ftr-470	715	11	982	982	NUM
ftr-470	715	12	(	(	PUNCT
ftr-470	715	13	6th	6th	ADJ
ftr-470	715	14	cir	cir	NOUN
ftr-470	715	15	.	.	PROPN
ftr-470	715	16	1972	1972	NUM
ftr-470	715	17	)	)	PUNCT
ftr-470	715	18	.	.	PUNCT
ftr-470	716	1	113	113	NUM
ftr-470	716	2	.	.	PUNCT
ftr-470	717	1	see	see	VERB
ftr-470	717	2	merchants	merchant	NOUN
ftr-470	717	3	nat'l	nat'l	PROPN
ftr-470	717	4	bank	bank	PROPN
ftr-470	717	5	of	of	ADP
ftr-470	717	6	boston	boston	PROPN
ftr-470	717	7	v.	v.	PROPN
ftr-470	717	8	commissioner	commissioner	PROPN
ftr-470	717	9	,	,	PUNCT
ftr-470	717	10	320	320	NUM
ftr-470	717	11	u.s	u.s	PROPN
ftr-470	717	12	.	.	PROPN
ftr-470	717	13	256	256	NUM
ftr-470	717	14	(	(	PUNCT
ftr-470	717	15	1943	1943	NUM
ftr-470	717	16	):	):	PUNCT
ftr-470	717	17	estate	estate	NOUN
ftr-470	717	18	of	of	ADP
ftr-470	717	19	marine	marine	PROPN
ftr-470	717	20	v.	v.	ADP
ftr-470	717	21	commissioner	commissioner	NOUN
ftr-470	717	22	,	,	PUNCT
ftr-470	717	23	990	990	NUM
ftr-470	717	24	f.2d	f.2d	NUM
ftr-470	717	25	136	136	NUM
ftr-470	717	26	(	(	PUNCT
ftr-470	717	27	4th	4th	ADJ
ftr-470	717	28	cir	cir	NOUN
ftr-470	717	29	.	.	PROPN
ftr-470	717	30	1993	1993	NUM
ftr-470	717	31	)	)	PUNCT
ftr-470	717	32	,	,	PUNCT
ftr-470	717	33	aff'g	aff'g	VERB
ftr-470	717	34	97	97	NUM
ftr-470	717	35	t.c	t.c	NOUN
ftr-470	717	36	.	.	PROPN
ftr-470	717	37	368	368	NUM
ftr-470	717	38	(	(	PUNCT
ftr-470	717	39	1991	1991	NUM
ftr-470	717	40	)	)	PUNCT
ftr-470	717	41	(	(	PUNCT
ftr-470	717	42	charitable	charitable	ADJ
ftr-470	717	43	bequest	bequest	NOUN
ftr-470	717	44	subject	subject	NOUN
ftr-470	717	45	to	to	ADP
ftr-470	717	46	discretionary	discretionary	ADJ
ftr-470	717	47	invasion	invasion	NOUN
ftr-470	717	48	for	for	ADP
ftr-470	717	49	private	private	ADJ
ftr-470	717	50	individuals	individual	NOUN
ftr-470	717	51	)	)	PUNCT
ftr-470	717	52	.	.	PUNCT
ftr-470	718	1	19981	19981	NUM
ftr-470	718	2	florida	florida	PROPN
ftr-470	718	3	tax	tax	NOUN
ftr-470	718	4	review	review	NOUN
ftr-470	718	5	contingency	contingency	NOUN
ftr-470	718	6	is	be	AUX
ftr-470	718	7	susceptible	susceptible	ADJ
ftr-470	718	8	to	to	ADP
ftr-470	718	9	actuarial	actuarial	ADJ
ftr-470	718	10	valuation	valuation	NOUN
ftr-470	718	11	.	.	PUNCT
ftr-470	718	12	"	"	PUNCT
ftr-470	719	1	4	4	NUM
ftr-470	719	2	no	no	DET
ftr-470	719	3	reason	reason	NOUN
ftr-470	719	4	can	can	AUX
ftr-470	719	5	be	be	AUX
ftr-470	719	6	conceived	conceive	VERB
ftr-470	719	7	for	for	ADP
ftr-470	719	8	allowing	allow	VERB
ftr-470	719	9	a	a	DET
ftr-470	719	10	charitable	charitable	ADJ
ftr-470	719	11	deduction	deduction	NOUN
ftr-470	719	12	for	for	ADP
ftr-470	719	13	property	property	NOUN
ftr-470	719	14	or	or	CCONJ
ftr-470	719	15	an	an	DET
ftr-470	719	16	interest	interest	NOUN
ftr-470	719	17	therein	therein	ADV
ftr-470	719	18	that	that	PRON
ftr-470	719	19	does	do	VERB
ftr-470	719	20	not	not	PART
ftr-470	719	21	,	,	PUNCT
ftr-470	719	22	or	or	CCONJ
ftr-470	719	23	might	might	AUX
ftr-470	719	24	not	not	PART
ftr-470	719	25	,	,	PUNCT
ftr-470	719	26	pass	pass	VERB
ftr-470	719	27	to	to	ADP
ftr-470	719	28	a	a	DET
ftr-470	719	29	charity	charity	NOUN
ftr-470	719	30	on	on	ADP
ftr-470	719	31	account	account	NOUN
ftr-470	719	32	of	of	ADP
ftr-470	719	33	the	the	DET
ftr-470	719	34	exercise	exercise	NOUN
ftr-470	719	35	of	of	ADP
ftr-470	719	36	an	an	DET
ftr-470	719	37	election	election	NOUN
ftr-470	719	38	provided	provide	VERB
ftr-470	719	39	for	for	ADP
ftr-470	719	40	in	in	ADP
ftr-470	719	41	the	the	DET
ftr-470	719	42	governing	govern	VERB
ftr-470	719	43	instrument	instrument	NOUN
ftr-470	719	44	.	.	PUNCT
ftr-470	720	1	in	in	ADP
ftr-470	720	2	sum	sum	NOUN
ftr-470	720	3	,	,	PUNCT
ftr-470	720	4	the	the	DET
ftr-470	720	5	passing	pass	VERB
ftr-470	720	6	requirement	requirement	NOUN
ftr-470	720	7	-	-	PUNCT
ftr-470	720	8	as	as	ADV
ftr-470	720	9	well	well	ADV
ftr-470	720	10	as	as	ADP
ftr-470	720	11	a	a	DET
ftr-470	720	12	mild	mild	ADJ
ftr-470	720	13	common	common	ADJ
ftr-470	720	14	-	-	PUNCT
ftr-470	720	15	law	law	NOUN
ftr-470	720	16	version	version	NOUN
ftr-470	720	17	of	of	ADP
ftr-470	720	18	the	the	DET
ftr-470	720	19	terminable	terminable	ADJ
ftr-470	720	20	interest	interest	NOUN
ftr-470	720	21	rule	rule	NOUN
ftr-470	720	22	'	'	PUNCT
ftr-470	720	23	'	'	NUM
ftr-470	720	24	5	5	NUM
ftr-470	720	25	-is	-is	PRON
ftr-470	720	26	implicit	implicit	ADJ
ftr-470	720	27	in	in	ADP
ftr-470	720	28	the	the	DET
ftr-470	720	29	charitable	charitable	ADJ
ftr-470	720	30	deduction	deduction	NOUN
ftr-470	720	31	.	.	PUNCT
ftr-470	720	32	"	"	PUNCT
ftr-470	721	1	6	6	NUM
ftr-470	721	2	thus	thus	ADV
ftr-470	721	3	,	,	PUNCT
ftr-470	721	4	in	in	ADP
ftr-470	721	5	an	an	DET
ftr-470	721	6	outright	outright	ADJ
ftr-470	721	7	residuary	residuary	ADJ
ftr-470	721	8	bequest	bequest	NOUN
ftr-470	721	9	to	to	ADP
ftr-470	721	10	charity	charity	NOUN
ftr-470	721	11	,	,	PUNCT
ftr-470	721	12	"	"	PUNCT
ftr-470	721	13	'	'	PUNCT
ftr-470	721	14	the	the	DET
ftr-470	721	15	deduction	deduction	NOUN
ftr-470	721	16	should	should	AUX
ftr-470	721	17	be	be	AUX
ftr-470	721	18	reduced	reduce	VERB
ftr-470	721	19	by	by	ADP
ftr-470	721	20	administration	administration	NOUN
ftr-470	721	21	expenses	expense	NOUN
ftr-470	721	22	charged	charge	VERB
ftr-470	721	23	to	to	ADP
ftr-470	721	24	principal	principal	ADJ
ftr-470	721	25	or	or	CCONJ
ftr-470	721	26	residual	residual	ADJ
ftr-470	721	27	income	income	NOUN
ftr-470	721	28	.	.	PUNCT
ftr-470	722	1	as	as	ADP
ftr-470	722	2	in	in	ADP
ftr-470	722	3	the	the	DET
ftr-470	722	4	marital	marital	ADJ
ftr-470	722	5	deduction	deduction	NOUN
ftr-470	722	6	context	context	NOUN
ftr-470	722	7	,	,	PUNCT
ftr-470	722	8	an	an	DET
ftr-470	722	9	estate	estate	NOUN
ftr-470	722	10	tax	tax	NOUN
ftr-470	722	11	or	or	CCONJ
ftr-470	722	12	income	income	NOUN
ftr-470	722	13	tax	tax	NOUN
ftr-470	722	14	deduction	deduction	NOUN
ftr-470	722	15	can	can	AUX
ftr-470	722	16	be	be	AUX
ftr-470	722	17	obtained	obtain	VERB
ftr-470	722	18	for	for	ADP
ftr-470	722	19	such	such	ADJ
ftr-470	722	20	expenses	expense	NOUN
ftr-470	722	21	,	,	PUNCT
ftr-470	722	22	and	and	CCONJ
ftr-470	722	23	the	the	DET
ftr-470	722	24	same	same	ADJ
ftr-470	722	25	expenses	expense	NOUN
ftr-470	722	26	should	should	AUX
ftr-470	722	27	not	not	PART
ftr-470	722	28	produce	produce	VERB
ftr-470	722	29	a	a	DET
ftr-470	722	30	second	second	ADJ
ftr-470	722	31	tax	tax	NOUN
ftr-470	722	32	benefit	benefit	NOUN
ftr-470	722	33	in	in	ADP
ftr-470	722	34	the	the	DET
ftr-470	722	35	form	form	NOUN
ftr-470	722	36	of	of	ADP
ftr-470	722	37	a	a	DET
ftr-470	722	38	failure	failure	NOUN
ftr-470	722	39	to	to	PART
ftr-470	722	40	reduce	reduce	VERB
ftr-470	722	41	the	the	DET
ftr-470	722	42	charitable	charitable	ADJ
ftr-470	722	43	deduction	deduction	NOUN
ftr-470	722	44	.	.	PUNCT
ftr-470	723	1	in	in	ADP
ftr-470	723	2	the	the	DET
ftr-470	723	3	case	case	NOUN
ftr-470	723	4	of	of	ADP
ftr-470	723	5	split	split	NOUN
ftr-470	723	6	-	-	PUNCT
ftr-470	723	7	interest	interest	NOUN
ftr-470	723	8	charitable	charitable	ADJ
ftr-470	723	9	transfers	transfer	NOUN
ftr-470	723	10	(	(	PUNCT
ftr-470	723	11	charitable	charitable	ADJ
ftr-470	723	12	lead	lead	NOUN
ftr-470	723	13	or	or	CCONJ
ftr-470	723	14	remainder	remainder	NOUN
ftr-470	723	15	interest	interest	NOUN
ftr-470	723	16	with	with	ADP
ftr-470	723	17	the	the	DET
ftr-470	723	18	other	other	ADJ
ftr-470	723	19	interest	interest	NOUN
ftr-470	723	20	being	be	AUX
ftr-470	723	21	noncharitable	noncharitable	ADJ
ftr-470	723	22	)	)	PUNCT
ftr-470	723	23	,	,	PUNCT
ftr-470	723	24	the	the	DET
ftr-470	723	25	structure	structure	NOUN
ftr-470	723	26	of	of	ADP
ftr-470	723	27	the	the	DET
ftr-470	723	28	charitable	charitable	ADJ
ftr-470	723	29	deduction	deduction	NOUN
ftr-470	723	30	differs	differ	VERB
ftr-470	723	31	from	from	ADP
ftr-470	723	32	that	that	PRON
ftr-470	723	33	of	of	ADP
ftr-470	723	34	the	the	DET
ftr-470	723	35	marital	marital	ADJ
ftr-470	723	36	deduction	deduction	NOUN
ftr-470	723	37	.	.	PUNCT
ftr-470	724	1	in	in	ADP
ftr-470	724	2	the	the	DET
ftr-470	724	3	marital	marital	ADJ
ftr-470	724	4	deduction	deduction	NOUN
ftr-470	724	5	,	,	PUNCT
ftr-470	724	6	the	the	DET
ftr-470	724	7	surviving	surviving	NOUN
ftr-470	724	8	spouse	spouse	NOUN
ftr-470	724	9	is	be	AUX
ftr-470	724	10	the	the	DET
ftr-470	724	11	deemed	deem	VERB
ftr-470	724	12	transfer	transfer	NOUN
ftr-470	724	13	tax	tax	NOUN
ftr-470	724	14	owner	owner	NOUN
ftr-470	724	15	of	of	ADP
ftr-470	724	16	both	both	CCONJ
ftr-470	724	17	the	the	DET
ftr-470	724	18	income	income	NOUN
ftr-470	724	19	and	and	CCONJ
ftr-470	724	20	remainder	remainder	NOUN
ftr-470	724	21	interests	interest	NOUN
ftr-470	724	22	.	.	PUNCT
ftr-470	725	1	the	the	DET
ftr-470	725	2	charitable	charitable	ADJ
ftr-470	725	3	deduction	deduction	NOUN
ftr-470	725	4	does	do	AUX
ftr-470	725	5	not	not	PART
ftr-470	725	6	treat	treat	VERB
ftr-470	725	7	the	the	DET
ftr-470	725	8	charity	charity	NOUN
ftr-470	725	9	as	as	ADP
ftr-470	725	10	the	the	DET
ftr-470	725	11	owner	owner	NOUN
ftr-470	725	12	of	of	ADP
ftr-470	725	13	all	all	DET
ftr-470	725	14	interests	interest	NOUN
ftr-470	725	15	.	.	PUNCT
ftr-470	726	1	but	but	CCONJ
ftr-470	726	2	this	this	DET
ftr-470	726	3	point	point	NOUN
ftr-470	726	4	only	only	ADV
ftr-470	726	5	suggests	suggest	VERB
ftr-470	726	6	that	that	SCONJ
ftr-470	726	7	the	the	DET
ftr-470	726	8	charitable	charitable	ADJ
ftr-470	726	9	-	-	PUNCT
ftr-470	726	10	deduction	deduction	NOUN
ftr-470	726	11	situation	situation	NOUN
ftr-470	726	12	is	be	AUX
ftr-470	726	13	easier	easy	ADJ
ftr-470	726	14	to	to	PART
ftr-470	726	15	analyze	analyze	VERB
ftr-470	726	16	than	than	ADP
ftr-470	726	17	the	the	DET
ftr-470	726	18	marital	marital	ADJ
ftr-470	726	19	deduction	deduction	NOUN
ftr-470	726	20	situation	situation	NOUN
ftr-470	726	21	.	.	PUNCT
ftr-470	727	1	the	the	DET
ftr-470	727	2	charitable	charitable	ADJ
ftr-470	727	3	deduction	deduction	NOUN
ftr-470	727	4	is	be	AUX
ftr-470	727	5	"	"	PUNCT
ftr-470	727	6	final	final	ADJ
ftr-470	727	7	,	,	PUNCT
ftr-470	727	8	"	"	PUNCT
ftr-470	727	9	and	and	CCONJ
ftr-470	727	10	there	there	PRON
ftr-470	727	11	is	be	VERB
ftr-470	727	12	no	no	DET
ftr-470	727	13	concern	concern	NOUN
ftr-470	727	14	with	with	ADP
ftr-470	727	15	what	what	PRON
ftr-470	727	16	ends	end	VERB
ftr-470	727	17	up	up	ADP
ftr-470	727	18	in	in	ADP
ftr-470	727	19	the	the	DET
ftr-470	727	20	potential	potential	ADJ
ftr-470	727	21	tax	tax	NOUN
ftr-470	727	22	bases	basis	NOUN
ftr-470	727	23	of	of	ADP
ftr-470	727	24	either	either	CCONJ
ftr-470	727	25	the	the	DET
ftr-470	727	26	charitable	charitable	ADJ
ftr-470	727	27	beneficiary	beneficiary	NOUN
ftr-470	727	28	(	(	PUNCT
ftr-470	727	29	which	which	PRON
ftr-470	727	30	is	be	AUX
ftr-470	727	31	nontaxable	nontaxable	ADJ
ftr-470	727	32	in	in	ADP
ftr-470	727	33	any	any	DET
ftr-470	727	34	event	event	NOUN
ftr-470	727	35	)	)	PUNCT
ftr-470	727	36	and	and	CCONJ
ftr-470	727	37	the	the	DET
ftr-470	727	38	noncharitable	noncharitable	PROPN
ftr-470	727	39	beneficiary	beneficiary	NOUN
ftr-470	727	40	.	.	PUNCT
ftr-470	728	1	in	in	ADP
ftr-470	728	2	other	other	ADJ
ftr-470	728	3	words	word	NOUN
ftr-470	728	4	,	,	PUNCT
ftr-470	728	5	the	the	DET
ftr-470	728	6	problem	problem	NOUN
ftr-470	728	7	is	be	AUX
ftr-470	728	8	simply	simply	ADV
ftr-470	728	9	that	that	PRON
ftr-470	728	10	of	of	ADP
ftr-470	728	11	valuing	value	VERB
ftr-470	728	12	what	what	PRON
ftr-470	728	13	passes	pass	VERB
ftr-470	728	14	to	to	ADP
ftr-470	728	15	the	the	DET
ftr-470	728	16	charity	charity	NOUN
ftr-470	728	17	,	,	PUNCT
ftr-470	728	18	and	and	CCONJ
ftr-470	728	19	the	the	DET
ftr-470	728	20	guiding	guide	VERB
ftr-470	728	21	principle	principle	NOUN
ftr-470	728	22	should	should	AUX
ftr-470	728	23	be	be	AUX
ftr-470	728	24	that	that	SCONJ
ftr-470	728	25	the	the	DET
ftr-470	728	26	charitable	charitable	ADJ
ftr-470	728	27	deduction	deduction	NOUN
ftr-470	728	28	not	not	PART
ftr-470	728	29	be	be	AUX
ftr-470	728	30	allowed	allow	VERB
ftr-470	728	31	for	for	ADP
ftr-470	728	32	amounts	amount	NOUN
ftr-470	728	33	that	that	PRON
ftr-470	728	34	may	may	AUX
ftr-470	728	35	be	be	AUX
ftr-470	728	36	diverted	divert	VERB
ftr-470	728	37	to	to	ADP
ftr-470	728	38	noncharitable	noncharitable	ADJ
ftr-470	728	39	purposes	purpose	NOUN
ftr-470	728	40	pursuant	pursuant	ADJ
ftr-470	728	41	to	to	ADP
ftr-470	728	42	the	the	DET
ftr-470	728	43	exercise	exercise	NOUN
ftr-470	728	44	of	of	ADP
ftr-470	728	45	discretion	discretion	NOUN
ftr-470	728	46	.	.	PUNCT
ftr-470	729	1	in	in	ADP
ftr-470	729	2	applying	apply	VERB
ftr-470	729	3	that	that	DET
ftr-470	729	4	principle	principle	NOUN
ftr-470	729	5	,	,	PUNCT
ftr-470	729	6	114	114	NUM
ftr-470	729	7	.	.	PUNCT
ftr-470	730	1	see	see	VERB
ftr-470	730	2	humes	humes	PROPN
ftr-470	730	3	v.	v.	PROPN
ftr-470	730	4	united	united	PROPN
ftr-470	730	5	states	states	PROPN
ftr-470	730	6	,	,	PUNCT
ftr-470	730	7	276	276	NUM
ftr-470	730	8	u.s	u.s	PROPN
ftr-470	730	9	.	.	PROPN
ftr-470	730	10	487	487	NUM
ftr-470	730	11	(	(	PUNCT
ftr-470	730	12	1928	1928	NUM
ftr-470	730	13	)	)	PUNCT
ftr-470	730	14	;	;	PUNCT
ftr-470	730	15	griffin	griffin	PROPN
ftr-470	730	16	v.	v.	PROPN
ftr-470	730	17	united	united	PROPN
ftr-470	730	18	states	states	PROPN
ftr-470	730	19	,	,	PUNCT
ftr-470	730	20	400	400	NUM
ftr-470	730	21	f.2d	f.2d	NUM
ftr-470	730	22	612	612	NUM
ftr-470	730	23	(	(	PUNCT
ftr-470	730	24	6th	6th	ADJ
ftr-470	730	25	cir	cir	NOUN
ftr-470	730	26	.	.	PUNCT
ftr-470	730	27	1968	1968	NUM
ftr-470	730	28	)	)	PUNCT
ftr-470	730	29	;	;	PUNCT
ftr-470	730	30	rev	rev	PROPN
ftr-470	730	31	.	.	PROPN
ftr-470	731	1	rul	rul	PROPN
ftr-470	731	2	.	.	PUNCT
ftr-470	732	1	59	59	NUM
ftr-470	732	2	-	-	SYM
ftr-470	732	3	143	143	NUM
ftr-470	732	4	,	,	PUNCT
ftr-470	732	5	1959	1959	NUM
ftr-470	732	6	-	-	SYM
ftr-470	732	7	1	1	NUM
ftr-470	732	8	c.b	c.b	PROPN
ftr-470	732	9	.	.	PROPN
ftr-470	732	10	247	247	NUM
ftr-470	732	11	;	;	PUNCT
ftr-470	732	12	rev	rev	X
ftr-470	733	1	.	.	PROPN
ftr-470	733	2	rul	rul	PROPN
ftr-470	733	3	.	.	PUNCT
ftr-470	734	1	68	68	NUM
ftr-470	734	2	-	-	SYM
ftr-470	734	3	336	336	NUM
ftr-470	734	4	,	,	PUNCT
ftr-470	734	5	1968	1968	NUM
ftr-470	734	6	-	-	SYM
ftr-470	734	7	1	1	NUM
ftr-470	734	8	c.b	c.b	PROPN
ftr-470	734	9	.	.	PROPN
ftr-470	734	10	408	408	NUM
ftr-470	734	11	.	.	PUNCT
ftr-470	735	1	115	115	NUM
ftr-470	735	2	.	.	PUNCT
ftr-470	736	1	the	the	DET
ftr-470	736	2	charitable	charitable	ADJ
ftr-470	736	3	deduction	deduction	NOUN
ftr-470	736	4	version	version	NOUN
ftr-470	736	5	disallows	disallow	VERB
ftr-470	736	6	deduction	deduction	NOUN
ftr-470	736	7	for	for	ADP
ftr-470	736	8	a	a	DET
ftr-470	736	9	charitable	charitable	ADJ
ftr-470	736	10	interest	interest	NOUN
ftr-470	736	11	only	only	ADV
ftr-470	736	12	if	if	SCONJ
ftr-470	736	13	it	it	PRON
ftr-470	736	14	is	be	AUX
ftr-470	736	15	subject	subject	ADJ
ftr-470	736	16	to	to	ADP
ftr-470	736	17	contingencies	contingency	NOUN
ftr-470	736	18	that	that	PRON
ftr-470	736	19	can	can	AUX
ftr-470	736	20	not	not	PART
ftr-470	736	21	be	be	AUX
ftr-470	736	22	actuarially	actuarially	ADV
ftr-470	736	23	ascertained	ascertain	VERB
ftr-470	736	24	.	.	PUNCT
ftr-470	737	1	see	see	VERB
ftr-470	737	2	supra	supra	PROPN
ftr-470	737	3	note	note	PROPN
ftr-470	737	4	114	114	NUM
ftr-470	737	5	.	.	PUNCT
ftr-470	738	1	conditions	condition	NOUN
ftr-470	738	2	subsequent	subsequent	ADJ
ftr-470	738	3	are	be	AUX
ftr-470	738	4	disregarded	disregard	VERB
ftr-470	738	5	where	where	SCONJ
ftr-470	738	6	the	the	DET
ftr-470	738	7	chance	chance	NOUN
ftr-470	738	8	of	of	ADP
ftr-470	738	9	divestiture	divestiture	NOUN
ftr-470	738	10	is	be	AUX
ftr-470	738	11	remote	remote	ADJ
ftr-470	738	12	.	.	PUNCT
ftr-470	739	1	see	see	VERB
ftr-470	739	2	rev	rev	PROPN
ftr-470	739	3	.	.	PROPN
ftr-470	739	4	rul	rul	PROPN
ftr-470	739	5	.	.	PUNCT
ftr-470	740	1	67	67	NUM
ftr-470	740	2	-	-	SYM
ftr-470	740	3	229	229	NUM
ftr-470	740	4	,	,	PUNCT
ftr-470	740	5	1967	1967	NUM
ftr-470	740	6	-	-	SYM
ftr-470	740	7	2	2	NUM
ftr-470	740	8	c.b	c.b	PROPN
ftr-470	740	9	.	.	PROPN
ftr-470	740	10	335	335	NUM
ftr-470	740	11	.	.	PUNCT
ftr-470	741	1	thus	thus	ADV
ftr-470	741	2	,	,	PUNCT
ftr-470	741	3	the	the	DET
ftr-470	741	4	charitable	charitable	ADJ
ftr-470	741	5	deduction	deduction	NOUN
ftr-470	741	6	terminable	terminable	ADJ
ftr-470	741	7	interest	interest	NOUN
ftr-470	741	8	rule	rule	NOUN
ftr-470	741	9	is	be	AUX
ftr-470	741	10	significantly	significantly	ADV
ftr-470	741	11	milder	mild	ADJ
ftr-470	741	12	than	than	ADP
ftr-470	741	13	the	the	DET
ftr-470	741	14	marital	marital	ADJ
ftr-470	741	15	deduction	deduction	NOUN
ftr-470	741	16	version	version	NOUN
ftr-470	741	17	,	,	PUNCT
ftr-470	741	18	which	which	PRON
ftr-470	741	19	is	be	AUX
ftr-470	741	20	statutory	statutory	ADJ
ftr-470	741	21	.	.	PUNCT
ftr-470	742	1	116	116	X
ftr-470	742	2	.	.	PUNCT
ftr-470	743	1	see	see	VERB
ftr-470	743	2	harrison	harrison	PROPN
ftr-470	743	3	v.	v.	PROPN
ftr-470	743	4	northern	northern	PROPN
ftr-470	743	5	trust	trust	PROPN
ftr-470	743	6	co.	co.	PROPN
ftr-470	743	7	,	,	PUNCT
ftr-470	743	8	317	317	NUM
ftr-470	743	9	u.s	u.s	PROPN
ftr-470	743	10	.	.	PROPN
ftr-470	743	11	476	476	NUM
ftr-470	743	12	,	,	PUNCT
ftr-470	743	13	480	480	NUM
ftr-470	743	14	(	(	PUNCT
ftr-470	743	15	1943	1943	NUM
ftr-470	743	16	)	)	PUNCT
ftr-470	743	17	(	(	PUNCT
ftr-470	743	18	charitable	charitable	ADJ
ftr-470	743	19	deduction	deduction	NOUN
ftr-470	743	20	reduced	reduce	VERB
ftr-470	743	21	by	by	ADP
ftr-470	743	22	tax	tax	NOUN
ftr-470	743	23	payable	payable	ADJ
ftr-470	743	24	out	out	ADP
ftr-470	743	25	of	of	ADP
ftr-470	743	26	charitable	charitable	ADJ
ftr-470	743	27	residue	residue	NOUN
ftr-470	743	28	)	)	PUNCT
ftr-470	743	29	.	.	PUNCT
ftr-470	744	1	117	117	NUM
ftr-470	744	2	.	.	PUNCT
ftr-470	745	1	in	in	ADP
ftr-470	745	2	a	a	DET
ftr-470	745	3	residuary	residuary	ADJ
ftr-470	745	4	bequest	bequest	NOUN
ftr-470	745	5	,	,	PUNCT
ftr-470	745	6	the	the	DET
ftr-470	745	7	legatee	legatee	NOUN
ftr-470	745	8	is	be	AUX
ftr-470	745	9	usually	usually	ADV
ftr-470	745	10	entitled	entitle	VERB
ftr-470	745	11	to	to	ADP
ftr-470	745	12	the	the	DET
ftr-470	745	13	net	net	ADJ
ftr-470	745	14	income	income	NOUN
ftr-470	745	15	.	.	PUNCT
ftr-470	746	1	in	in	ADP
ftr-470	746	2	the	the	DET
ftr-470	746	3	case	case	NOUN
ftr-470	746	4	of	of	ADP
ftr-470	746	5	a	a	DET
ftr-470	746	6	specific	specific	ADJ
ftr-470	746	7	monetary	monetary	NOUN
ftr-470	746	8	(	(	PUNCT
ftr-470	746	9	i.e.	i.e.	X
ftr-470	746	10	,	,	PUNCT
ftr-470	746	11	pecuniary	pecuniary	ADJ
ftr-470	746	12	)	)	PUNCT
ftr-470	746	13	bequest	bequest	NOUN
ftr-470	746	14	,	,	PUNCT
ftr-470	746	15	there	there	PRON
ftr-470	746	16	is	be	VERB
ftr-470	746	17	usually	usually	ADV
ftr-470	746	18	no	no	DET
ftr-470	746	19	income	income	NOUN
ftr-470	746	20	right	right	ADJ
ftr-470	746	21	.	.	PUNCT
ftr-470	747	1	in	in	ADP
ftr-470	747	2	effect	effect	NOUN
ftr-470	747	3	,	,	PUNCT
ftr-470	747	4	such	such	DET
ftr-470	747	5	a	a	DET
ftr-470	747	6	bequest	bequest	NOUN
ftr-470	747	7	creates	create	VERB
ftr-470	747	8	an	an	DET
ftr-470	747	9	immediate	immediate	ADJ
ftr-470	747	10	dollar	dollar	NOUN
ftr-470	747	11	claim	claim	NOUN
ftr-470	747	12	in	in	ADP
ftr-470	747	13	favor	favor	NOUN
ftr-470	747	14	of	of	ADP
ftr-470	747	15	the	the	DET
ftr-470	747	16	pecuniary	pecuniary	ADJ
ftr-470	747	17	legatee	legatee	NOUN
ftr-470	747	18	that	that	PRON
ftr-470	747	19	is	be	AUX
ftr-470	747	20	unaffected	unaffected	ADJ
ftr-470	747	21	by	by	ADP
ftr-470	747	22	estate	estate	NOUN
ftr-470	747	23	income	income	NOUN
ftr-470	747	24	and	and	CCONJ
ftr-470	747	25	expenses	expense	NOUN
ftr-470	747	26	.	.	PUNCT
ftr-470	748	1	hence	hence	ADV
ftr-470	748	2	,	,	PUNCT
ftr-470	748	3	a	a	DET
ftr-470	748	4	pecuniary	pecuniary	ADJ
ftr-470	748	5	charitable	charitable	ADJ
ftr-470	748	6	bequest	bequest	NOUN
ftr-470	748	7	would	would	AUX
ftr-470	748	8	be	be	AUX
ftr-470	748	9	reduced	reduce	VERB
ftr-470	748	10	(	(	PUNCT
ftr-470	748	11	for	for	ADP
ftr-470	748	12	charitable	charitable	ADJ
ftr-470	748	13	deduction	deduction	NOUN
ftr-470	748	14	purposes	purpose	NOUN
ftr-470	748	15	)	)	PUNCT
ftr-470	748	16	only	only	ADV
ftr-470	748	17	if	if	SCONJ
ftr-470	748	18	expenses	expense	NOUN
ftr-470	748	19	,	,	PUNCT
ftr-470	748	20	etc	etc	X
ftr-470	748	21	.	.	X
ftr-470	748	22	,	,	PUNCT
ftr-470	748	23	were	be	AUX
ftr-470	748	24	actually	actually	ADV
ftr-470	748	25	charged	charge	VERB
ftr-470	748	26	against	against	ADP
ftr-470	748	27	the	the	DET
ftr-470	748	28	amount	amount	NOUN
ftr-470	748	29	of	of	ADP
ftr-470	748	30	such	such	ADJ
ftr-470	748	31	bequest	bequest	NOUN
ftr-470	748	32	.	.	PUNCT
ftr-470	749	1	[	[	X
ftr-470	749	2	vol	vol	NOUN
ftr-470	749	3	.	.	PUNCT
ftr-470	750	1	3:11	3:11	NUM
ftr-470	750	2	lifting	lift	VERB
ftr-470	750	3	the	the	DET
ftr-470	750	4	shroud	shroud	NOUN
ftr-470	750	5	obscuring	obscure	VERB
ftr-470	750	6	estate	estate	NOUN
ftr-470	750	7	of	of	ADP
ftr-470	750	8	hubert	hubert	PROPN
ftr-470	750	9	administration	administration	PROPN
ftr-470	750	10	expenses	expense	NOUN
ftr-470	750	11	that	that	PRON
ftr-470	750	12	reduce	reduce	VERB
ftr-470	750	13	what	what	PRON
ftr-470	750	14	the	the	DET
ftr-470	750	15	charity	charity	NOUN
ftr-470	750	16	receives	receive	VERB
ftr-470	750	17	should	should	AUX
ftr-470	750	18	reduce	reduce	VERB
ftr-470	750	19	the	the	DET
ftr-470	750	20	charitable	charitable	ADJ
ftr-470	750	21	deduction	deduction	NOUN
ftr-470	750	22	to	to	ADP
ftr-470	750	23	an	an	DET
ftr-470	750	24	appropriate	appropriate	ADJ
ftr-470	750	25	extent	extent	NOUN
ftr-470	750	26	.	.	PUNCT
ftr-470	751	1	i.	i.	PROPN
ftr-470	751	2	the	the	DET
ftr-470	751	3	next	next	ADJ
ftr-470	751	4	step	step	NOUN
ftr-470	751	5	hubert	hubert	PROPN
ftr-470	751	6	did	do	AUX
ftr-470	751	7	not	not	PART
ftr-470	751	8	construe	construe	VERB
ftr-470	751	9	the	the	DET
ftr-470	751	10	code	code	NOUN
ftr-470	751	11	to	to	PART
ftr-470	751	12	preclude	preclude	VERB
ftr-470	751	13	reduction	reduction	NOUN
ftr-470	751	14	of	of	ADP
ftr-470	751	15	the	the	DET
ftr-470	751	16	marital	marital	ADJ
ftr-470	751	17	or	or	CCONJ
ftr-470	751	18	charitable	charitable	ADJ
ftr-470	751	19	deduction	deduction	NOUN
ftr-470	751	20	for	for	ADP
ftr-470	751	21	administration	administration	NOUN
ftr-470	751	22	expenses	expense	NOUN
ftr-470	751	23	allocated	allocate	VERB
ftr-470	751	24	to	to	ADP
ftr-470	751	25	income	income	NOUN
ftr-470	751	26	pursuant	pursuant	ADJ
ftr-470	751	27	to	to	ADP
ftr-470	751	28	an	an	DET
ftr-470	751	29	executor	executor	NOUN
ftr-470	751	30	's	's	PART
ftr-470	751	31	discretion	discretion	NOUN
ftr-470	751	32	.	.	PUNCT
ftr-470	752	1	because	because	SCONJ
ftr-470	752	2	section	section	NOUN
ftr-470	752	3	2056(b)(4	2056(b)(4	NUM
ftr-470	752	4	)	)	PUNCT
ftr-470	752	5	was	be	AUX
ftr-470	752	6	viewed	view	VERB
ftr-470	752	7	as	as	ADP
ftr-470	752	8	not	not	PART
ftr-470	752	9	speaking	speak	VERB
ftr-470	752	10	directly	directly	ADV
ftr-470	752	11	to	to	ADP
ftr-470	752	12	the	the	DET
ftr-470	752	13	facts	fact	NOUN
ftr-470	752	14	of	of	ADP
ftr-470	752	15	hubert	hubert	NOUN
ftr-470	752	16	,	,	PUNCT
ftr-470	752	17	the	the	DET
ftr-470	752	18	plurality	plurality	NOUN
ftr-470	752	19	and	and	CCONJ
ftr-470	752	20	the	the	DET
ftr-470	752	21	concurring	concur	VERB
ftr-470	752	22	opinions	opinion	NOUN
ftr-470	752	23	relied	rely	VERB
ftr-470	752	24	on	on	ADP
ftr-470	752	25	the	the	DET
ftr-470	752	26	regulations	regulation	NOUN
ftr-470	752	27	purporting	purport	VERB
ftr-470	752	28	to	to	PART
ftr-470	752	29	interpret	interpret	VERB
ftr-470	752	30	the	the	DET
ftr-470	752	31	passing	passing	ADJ
ftr-470	752	32	requirement	requirement	NOUN
ftr-470	752	33	as	as	SCONJ
ftr-470	752	34	embellished	embellish	VERB
ftr-470	752	35	upon	upon	SCONJ
ftr-470	752	36	by	by	ADP
ftr-470	752	37	section	section	NOUN
ftr-470	752	38	2056(b)(4	2056(b)(4	NUM
ftr-470	752	39	)	)	PUNCT
ftr-470	752	40	.	.	PUNCT
ftr-470	752	41	"	"	PUNCT
ftr-470	753	1	8	8	NUM
ftr-470	753	2	neither	neither	CCONJ
ftr-470	753	3	the	the	DET
ftr-470	753	4	parties	party	NOUN
ftr-470	753	5	nor	nor	CCONJ
ftr-470	753	6	the	the	DET
ftr-470	753	7	court	court	NOUN
ftr-470	753	8	suggested	suggest	VERB
ftr-470	753	9	that	that	SCONJ
ftr-470	753	10	the	the	DET
ftr-470	753	11	regulations	regulation	NOUN
ftr-470	753	12	were	be	AUX
ftr-470	753	13	invalid	invalid	ADJ
ftr-470	753	14	.	.	PUNCT
ftr-470	754	1	basically	basically	ADV
ftr-470	754	2	,	,	PUNCT
ftr-470	754	3	the	the	DET
ftr-470	754	4	plurality	plurality	NOUN
ftr-470	754	5	and	and	CCONJ
ftr-470	754	6	concurring	concur	VERB
ftr-470	754	7	opinions	opinion	NOUN
ftr-470	754	8	construed	construe	VERB
ftr-470	754	9	the	the	DET
ftr-470	754	10	regulations	regulation	NOUN
ftr-470	754	11	in	in	ADP
ftr-470	754	12	a	a	DET
ftr-470	754	13	way	way	NOUN
ftr-470	754	14	that	that	PRON
ftr-470	754	15	raised	raise	VERB
ftr-470	754	16	a	a	DET
ftr-470	754	17	factual	factual	ADJ
ftr-470	754	18	issue	issue	NOUN
ftr-470	754	19	of	of	ADP
ftr-470	754	20	"	"	PUNCT
ftr-470	754	21	materiality	materiality	NOUN
ftr-470	754	22	"	"	PUNCT
ftr-470	754	23	that	that	PRON
ftr-470	754	24	the	the	DET
ftr-470	754	25	government	government	NOUN
ftr-470	754	26	refused	refuse	VERB
ftr-470	754	27	to	to	PART
ftr-470	754	28	explicitly	explicitly	ADV
ftr-470	754	29	address	address	VERB
ftr-470	754	30	,	,	PUNCT
ftr-470	754	31	although	although	SCONJ
ftr-470	754	32	in	in	ADP
ftr-470	754	33	fact	fact	NOUN
ftr-470	754	34	any	any	DET
ftr-470	754	35	burden	burden	NOUN
ftr-470	754	36	on	on	ADP
ftr-470	754	37	the	the	DET
ftr-470	754	38	government	government	NOUN
ftr-470	754	39	was	be	AUX
ftr-470	754	40	satisfied	satisfied	ADJ
ftr-470	754	41	because	because	SCONJ
ftr-470	754	42	all	all	DET
ftr-470	754	43	administration	administration	NOUN
ftr-470	754	44	expenses	expense	NOUN
ftr-470	754	45	had	have	VERB
ftr-470	754	46	to	to	PART
ftr-470	754	47	reduce	reduce	VERB
ftr-470	754	48	the	the	DET
ftr-470	754	49	income	income	NOUN
ftr-470	754	50	or	or	CCONJ
ftr-470	754	51	principal	principal	NOUN
ftr-470	754	52	of	of	ADP
ftr-470	754	53	the	the	DET
ftr-470	754	54	marital	marital	ADJ
ftr-470	754	55	and	and	CCONJ
ftr-470	754	56	charitable	charitable	ADJ
ftr-470	754	57	bequests	bequest	NOUN
ftr-470	754	58	.	.	PUNCT
ftr-470	755	1	the	the	DET
ftr-470	755	2	government	government	NOUN
ftr-470	755	3	is	be	AUX
ftr-470	755	4	now	now	ADV
ftr-470	755	5	faced	face	VERB
ftr-470	755	6	with	with	ADP
ftr-470	755	7	two	two	NUM
ftr-470	755	8	alternatives	alternative	NOUN
ftr-470	755	9	.	.	PUNCT
ftr-470	756	1	it	it	PRON
ftr-470	756	2	can	can	AUX
ftr-470	756	3	try	try	VERB
ftr-470	756	4	to	to	PART
ftr-470	756	5	live	live	VERB
ftr-470	756	6	with	with	ADP
ftr-470	756	7	the	the	DET
ftr-470	756	8	"	"	PUNCT
ftr-470	756	9	materiality	materiality	NOUN
ftr-470	756	10	"	"	PUNCT
ftr-470	756	11	test	test	NOUN
ftr-470	756	12	and	and	CCONJ
ftr-470	756	13	apply	apply	VERB
ftr-470	756	14	it	it	PRON
ftr-470	756	15	on	on	ADP
ftr-470	756	16	a	a	DET
ftr-470	756	17	case	case	NOUN
ftr-470	756	18	by	by	ADP
ftr-470	756	19	case	case	NOUN
ftr-470	756	20	basis	basis	NOUN
ftr-470	756	21	.	.	PUNCT
ftr-470	757	1	or	or	CCONJ
ftr-470	757	2	it	it	PRON
ftr-470	757	3	can	can	AUX
ftr-470	757	4	revise	revise	VERB
ftr-470	757	5	the	the	DET
ftr-470	757	6	regulations	regulation	NOUN
ftr-470	757	7	in	in	ADP
ftr-470	757	8	a	a	DET
ftr-470	757	9	way	way	NOUN
ftr-470	757	10	that	that	PRON
ftr-470	757	11	makes	make	VERB
ftr-470	757	12	it	it	PRON
ftr-470	757	13	clear	clear	ADJ
ftr-470	757	14	that	that	SCONJ
ftr-470	757	15	any	any	DET
ftr-470	757	16	estate	estate	NOUN
ftr-470	757	17	charge	charge	NOUN
ftr-470	757	18	against	against	ADP
ftr-470	757	19	the	the	DET
ftr-470	757	20	income	income	NOUN
ftr-470	757	21	or	or	CCONJ
ftr-470	757	22	corpus	corpus	NOUN
ftr-470	757	23	of	of	ADP
ftr-470	757	24	a	a	DET
ftr-470	757	25	marital	marital	ADJ
ftr-470	757	26	or	or	CCONJ
ftr-470	757	27	charitable	charitable	ADJ
ftr-470	757	28	bequest	bequest	NOUN
ftr-470	757	29	reduces	reduce	VERB
ftr-470	757	30	the	the	DET
ftr-470	757	31	deduction	deduction	NOUN
ftr-470	757	32	.	.	PUNCT
ftr-470	757	33	"	"	PUNCT
ftr-470	758	1	9	9	NUM
ftr-470	758	2	the	the	DET
ftr-470	758	3	amended	amend	VERB
ftr-470	758	4	regulation	regulation	NOUN
ftr-470	758	5	should	should	AUX
ftr-470	758	6	eliminate	eliminate	VERB
ftr-470	758	7	the	the	DET
ftr-470	758	8	"	"	PUNCT
ftr-470	758	9	materiality	materiality	NOUN
ftr-470	758	10	"	"	PUNCT
ftr-470	758	11	test	test	NOUN
ftr-470	758	12	because	because	SCONJ
ftr-470	758	13	the	the	DET
ftr-470	758	14	administrative	administrative	ADJ
ftr-470	758	15	discretion	discretion	NOUN
ftr-470	758	16	of	of	ADP
ftr-470	758	17	the	the	DET
ftr-470	758	18	irs	irs	PROPN
ftr-470	758	19	can	can	AUX
ftr-470	758	20	deal	deal	VERB
ftr-470	758	21	with	with	ADP
ftr-470	758	22	tie	tie	NOUN
ftr-470	758	23	minimis	minimis	NOUN
ftr-470	758	24	situations	situation	NOUN
ftr-470	758	25	.	.	PUNCT
ftr-470	759	1	the	the	DET
ftr-470	759	2	marital	marital	ADJ
ftr-470	759	3	or	or	CCONJ
ftr-470	759	4	charitable	charitable	ADJ
ftr-470	759	5	deduction	deduction	NOUN
ftr-470	759	6	should	should	AUX
ftr-470	759	7	be	be	AUX
ftr-470	759	8	reduced	reduce	VERB
ftr-470	759	9	by	by	ADP
ftr-470	759	10	expenses	expense	NOUN
ftr-470	759	11	and	and	CCONJ
ftr-470	759	12	charges	charge	NOUN
ftr-470	759	13	incurred	incur	VERB
ftr-470	759	14	during	during	ADP
ftr-470	759	15	the	the	DET
ftr-470	759	16	estate	estate	NOUN
ftr-470	759	17	transmission	transmission	NOUN
ftr-470	759	18	process	process	NOUN
ftr-470	759	19	that	that	PRON
ftr-470	759	20	are	be	AUX
ftr-470	759	21	not	not	PART
ftr-470	759	22	already	already	ADV
ftr-470	759	23	factored	factor	VERB
ftr-470	759	24	into	into	ADP
ftr-470	759	25	valuation	valuation	NOUN
ftr-470	759	26	for	for	ADP
ftr-470	759	27	gross	gross	ADJ
ftr-470	759	28	estate	estate	NOUN
ftr-470	759	29	inclusion	inclusion	NOUN
ftr-470	759	30	purposes	purpose	NOUN
ftr-470	759	31	.	.	PUNCT
ftr-470	760	1	since	since	SCONJ
ftr-470	760	2	administration	administration	NOUN
ftr-470	760	3	expenses	expense	NOUN
ftr-470	760	4	are	be	AUX
ftr-470	760	5	not	not	PART
ftr-470	760	6	properly	properly	ADV
ftr-470	760	7	factored	factor	VERB
ftr-470	760	8	into	into	ADP
ftr-470	760	9	the	the	DET
ftr-470	760	10	valuation	valuation	NOUN
ftr-470	760	11	of	of	ADP
ftr-470	760	12	assets	asset	NOUN
ftr-470	760	13	for	for	ADP
ftr-470	760	14	gross	gross	ADJ
ftr-470	760	15	estate	estate	NOUN
ftr-470	760	16	inclusion	inclusion	NOUN
ftr-470	760	17	purposes	purpose	NOUN
ftr-470	760	18	,	,	PUNCT
ftr-470	760	19	administration	administration	NOUN
ftr-470	760	20	expenses	expense	VERB
ftr-470	760	21	chargeable	chargeable	ADJ
ftr-470	760	22	to	to	ADP
ftr-470	760	23	a	a	DET
ftr-470	760	24	marital	marital	ADJ
ftr-470	760	25	bequest	bequest	NOUN
ftr-470	760	26	always	always	ADV
ftr-470	760	27	reduce	reduce	VERB
ftr-470	760	28	the	the	DET
ftr-470	760	29	value	value	NOUN
ftr-470	760	30	passing	pass	VERB
ftr-470	760	31	to	to	ADP
ftr-470	760	32	the	the	DET
ftr-470	760	33	surviving	surviving	NOUN
ftr-470	760	34	spouse	spouse	NOUN
ftr-470	760	35	.	.	PUNCT
ftr-470	761	1	moreover	moreover	ADV
ftr-470	761	2	,	,	PUNCT
ftr-470	761	3	the	the	DET
ftr-470	761	4	deduction	deduction	NOUN
ftr-470	761	5	should	should	AUX
ftr-470	761	6	be	be	AUX
ftr-470	761	7	reduced	reduce	VERB
ftr-470	761	8	by	by	ADP
ftr-470	761	9	the	the	DET
ftr-470	761	10	maximum	maximum	ADJ
ftr-470	761	11	amount	amount	NOUN
ftr-470	761	12	of	of	ADP
ftr-470	761	13	estate	estate	NOUN
ftr-470	761	14	administration	administration	NOUN
ftr-470	761	15	expenses	expense	NOUN
ftr-470	761	16	that	that	PRON
ftr-470	761	17	can	can	AUX
ftr-470	761	18	be	be	AUX
ftr-470	761	19	charged	charge	VERB
ftr-470	761	20	against	against	ADP
ftr-470	761	21	the	the	DET
ftr-470	761	22	income	income	NOUN
ftr-470	761	23	or	or	CCONJ
ftr-470	761	24	principal	principal	NOUN
ftr-470	761	25	of	of	ADP
ftr-470	761	26	the	the	DET
ftr-470	761	27	marital	marital	ADJ
ftr-470	761	28	or	or	CCONJ
ftr-470	761	29	charitable	charitable	ADJ
ftr-470	761	30	bequest	bequest	NOUN
ftr-470	761	31	pursuant	pursuant	ADJ
ftr-470	761	32	to	to	ADP
ftr-470	761	33	an	an	DET
ftr-470	761	34	executor	executor	NOUN
ftr-470	761	35	's	's	PART
ftr-470	761	36	discretion	discretion	NOUN
ftr-470	761	37	,	,	PUNCT
ftr-470	761	38	although	although	SCONJ
ftr-470	761	39	the	the	DET
ftr-470	761	40	irs	irs	PROPN
ftr-470	761	41	should	should	AUX
ftr-470	761	42	be	be	AUX
ftr-470	761	43	allowed	allow	VERB
ftr-470	761	44	to	to	PART
ftr-470	761	45	use	use	VERB
ftr-470	761	46	hindsight	hindsight	ADJ
ftr-470	761	47	where	where	SCONJ
ftr-470	761	48	appropriate	appropriate	ADJ
ftr-470	761	49	(	(	PUNCT
ftr-470	761	50	i.e.	i.e.	X
ftr-470	761	51	,	,	PUNCT
ftr-470	761	52	all	all	DET
ftr-470	761	53	the	the	DET
ftr-470	761	54	administration	administration	NOUN
ftr-470	761	55	expenses	expense	NOUN
ftr-470	761	56	have	have	AUX
ftr-470	761	57	been	be	AUX
ftr-470	761	58	accounted	account	VERB
ftr-470	761	59	for	for	ADP
ftr-470	761	60	when	when	SCONJ
ftr-470	761	61	the	the	DET
ftr-470	761	62	estate	estate	NOUN
ftr-470	761	63	tax	tax	NOUN
ftr-470	761	64	return	return	NOUN
ftr-470	761	65	is	be	AUX
ftr-470	761	66	filed	file	VERB
ftr-470	761	67	)	)	PUNCT
ftr-470	761	68	.	.	PUNCT
ftr-470	762	1	executors	executor	NOUN
ftr-470	762	2	should	should	AUX
ftr-470	762	3	be	be	AUX
ftr-470	762	4	allowed	allow	VERB
ftr-470	762	5	to	to	PART
ftr-470	762	6	enter	enter	VERB
ftr-470	762	7	into	into	ADP
ftr-470	762	8	agreements	agreement	NOUN
ftr-470	762	9	with	with	ADP
ftr-470	762	10	the	the	DET
ftr-470	762	11	irs	irs	PROPN
ftr-470	762	12	in	in	ADP
ftr-470	762	13	which	which	PRON
ftr-470	762	14	the	the	DET
ftr-470	762	15	executor	executor	NOUN
ftr-470	762	16	undertakes	undertake	VERB
ftr-470	762	17	not	not	PART
ftr-470	762	18	to	to	PART
ftr-470	762	19	allocate	allocate	VERB
ftr-470	762	20	charges	charge	NOUN
ftr-470	762	21	against	against	ADP
ftr-470	762	22	the	the	DET
ftr-470	762	23	marital	marital	ADJ
ftr-470	762	24	or	or	CCONJ
ftr-470	762	25	charitable	charitable	ADJ
ftr-470	762	26	share	share	NOUN
ftr-470	762	27	(	(	PUNCT
ftr-470	762	28	assuming	assume	VERB
ftr-470	762	29	the	the	DET
ftr-470	762	30	executor	executor	NOUN
ftr-470	762	31	has	have	VERB
ftr-470	762	32	a	a	DET
ftr-470	762	33	choice	choice	NOUN
ftr-470	762	34	)	)	PUNCT
ftr-470	762	35	.	.	PUNCT
ftr-470	763	1	118	118	NUM
ftr-470	763	2	.	.	PUNCT
ftr-470	764	1	see	see	VERB
ftr-470	764	2	supra	supra	PROPN
ftr-470	764	3	text	text	NOUN
ftr-470	764	4	accompanying	accompanying	ADJ
ftr-470	764	5	notes	note	NOUN
ftr-470	764	6	25	25	NUM
ftr-470	764	7	and	and	CCONJ
ftr-470	764	8	43	43	NUM
ftr-470	764	9	.	.	X
ftr-470	765	1	119	119	NUM
ftr-470	765	2	.	.	PUNCT
ftr-470	766	1	see	see	VERB
ftr-470	766	2	hubert	hubert	PROPN
ftr-470	766	3	,	,	PUNCT
ftr-470	766	4	117	117	NUM
ftr-470	766	5	s.	s.	PROPN
ftr-470	766	6	ct	ct	PROPN
ftr-470	766	7	.	.	PUNCT
ftr-470	767	1	at	at	ADP
ftr-470	767	2	1139	1139	NUM
ftr-470	767	3	(	(	PUNCT
ftr-470	767	4	o'connor	o'connor	PROPN
ftr-470	767	5	,	,	PUNCT
ftr-470	767	6	j	j	PROPN
ftr-470	767	7	..	..	PUNCT
ftr-470	767	8	concurring	concur	VERB
ftr-470	767	9	)	)	PUNCT
ftr-470	767	10	(	(	PUNCT
ftr-470	767	11	open	open	VERB
ftr-470	767	12	invitation	invitation	NOUN
ftr-470	767	13	for	for	SCONJ
ftr-470	767	14	the	the	DET
ftr-470	767	15	government	government	NOUN
ftr-470	767	16	to	to	PART
ftr-470	767	17	revise	revise	VERB
ftr-470	767	18	regulations	regulation	NOUN
ftr-470	767	19	to	to	PART
ftr-470	767	20	accord	accord	VERB
ftr-470	767	21	with	with	ADP
ftr-470	767	22	litigating	litigate	VERB
ftr-470	767	23	position	position	NOUN
ftr-470	767	24	)	)	PUNCT
ftr-470	767	25	.	.	PUNCT
ftr-470	768	1	19981	19981	NUM
ftr-470	768	2	florida	florida	PROPN
ftr-470	768	3	tax	tax	NOUN
ftr-470	768	4	review	review	NOUN
ftr-470	768	5	the	the	DET
ftr-470	768	6	amended	amend	VERB
ftr-470	768	7	regulation	regulation	NOUN
ftr-470	768	8	should	should	AUX
ftr-470	768	9	address	address	VERB
ftr-470	768	10	the	the	DET
ftr-470	768	11	issue	issue	NOUN
ftr-470	768	12	of	of	ADP
ftr-470	768	13	whether	whether	SCONJ
ftr-470	768	14	the	the	DET
ftr-470	768	15	charges	charge	NOUN
ftr-470	768	16	should	should	AUX
ftr-470	768	17	be	be	AUX
ftr-470	768	18	taken	take	VERB
ftr-470	768	19	into	into	ADP
ftr-470	768	20	account	account	NOUN
ftr-470	768	21	on	on	ADP
ftr-470	768	22	a	a	DET
ftr-470	768	23	present	present	ADJ
ftr-470	768	24	-	-	PUNCT
ftr-470	768	25	value	value	NOUN
ftr-470	768	26	or	or	CCONJ
ftr-470	768	27	dollar	dollar	NOUN
ftr-470	768	28	-	-	PUNCT
ftr-470	768	29	by	by	ADP
ftr-470	768	30	-	-	PUNCT
ftr-470	768	31	dollar	dollar	NOUN
ftr-470	768	32	basis	basis	NOUN
ftr-470	768	33	.	.	PUNCT
ftr-470	769	1	the	the	DET
ftr-470	769	2	charges	charge	NOUN
ftr-470	769	3	should	should	AUX
ftr-470	769	4	be	be	AUX
ftr-470	769	5	reduced	reduce	VERB
ftr-470	769	6	to	to	PART
ftr-470	769	7	present	present	ADJ
ftr-470	769	8	value	value	NOUN
ftr-470	769	9	only	only	ADV
ftr-470	769	10	where	where	SCONJ
ftr-470	769	11	the	the	DET
ftr-470	769	12	actual	actual	ADJ
ftr-470	769	13	date	date	NOUN
ftr-470	769	14	of	of	ADP
ftr-470	769	15	payment	payment	NOUN
ftr-470	769	16	is	be	AUX
ftr-470	769	17	known	know	VERB
ftr-470	769	18	.	.	PUNCT
ftr-470	770	1	otherwise	otherwise	ADV
ftr-470	770	2	,	,	PUNCT
ftr-470	770	3	the	the	DET
ftr-470	770	4	reduction	reduction	NOUN
ftr-470	770	5	should	should	AUX
ftr-470	770	6	be	be	AUX
ftr-470	770	7	on	on	ADP
ftr-470	770	8	a	a	DET
ftr-470	770	9	dollar	dollar	NOUN
ftr-470	770	10	-	-	PUNCT
ftr-470	770	11	fordollar	fordollar	ADJ
ftr-470	770	12	basis	basis	NOUN
ftr-470	770	13	,	,	PUNCT
ftr-470	770	14	on	on	ADP
ftr-470	770	15	the	the	DET
ftr-470	770	16	theory	theory	NOUN
ftr-470	770	17	that	that	SCONJ
ftr-470	770	18	the	the	DET
ftr-470	770	19	estate	estate	NOUN
ftr-470	770	20	can	can	AUX
ftr-470	770	21	not	not	PART
ftr-470	770	22	satisfy	satisfy	VERB
ftr-470	770	23	its	its	PRON
ftr-470	770	24	burden	burden	NOUN
ftr-470	770	25	of	of	ADP
ftr-470	770	26	proving	prove	VERB
ftr-470	770	27	when	when	SCONJ
ftr-470	770	28	the	the	DET
ftr-470	770	29	future	future	ADJ
ftr-470	770	30	charges	charge	NOUN
ftr-470	770	31	will	will	AUX
ftr-470	770	32	be	be	AUX
ftr-470	770	33	paid	pay	VERB
ftr-470	770	34	.	.	PUNCT
ftr-470	771	1	the	the	DET
ftr-470	771	2	irs	irs	PROPN
ftr-470	771	3	should	should	AUX
ftr-470	771	4	revoke	revoke	VERB
ftr-470	771	5	revenue	revenue	NOUN
ftr-470	771	6	ruling	rule	VERB
ftr-470	771	7	93	93	NUM
ftr-470	771	8	-	-	SYM
ftr-470	771	9	48,2	48,2	NOUN
ftr-470	771	10	'	'	PUNCT
ftr-470	771	11	which	which	PRON
ftr-470	771	12	allows	allow	VERB
ftr-470	771	13	interest	interest	NOUN
ftr-470	771	14	on	on	ADP
ftr-470	771	15	deferred	deferred	ADJ
ftr-470	771	16	estate	estate	NOUN
ftr-470	771	17	taxes	taxis	NOUN
ftr-470	771	18	to	to	PART
ftr-470	771	19	be	be	AUX
ftr-470	771	20	deducted	deduct	VERB
ftr-470	771	21	for	for	ADP
ftr-470	771	22	income	income	NOUN
ftr-470	771	23	tax	tax	NOUN
ftr-470	771	24	purposes	purpose	NOUN
ftr-470	771	25	without	without	ADP
ftr-470	771	26	reducing	reduce	VERB
ftr-470	771	27	the	the	DET
ftr-470	771	28	marital	marital	ADJ
ftr-470	771	29	deduction	deduction	NOUN
ftr-470	771	30	.	.	PUNCT
ftr-470	772	1	interest	interest	NOUN
ftr-470	772	2	on	on	ADP
ftr-470	772	3	deferred	defer	VERB
ftr-470	772	4	estate	estate	NOUN
ftr-470	772	5	taxes	taxis	NOUN
ftr-470	772	6	is	be	AUX
ftr-470	772	7	an	an	DET
ftr-470	772	8	estate	estate	NOUN
ftr-470	772	9	administration	administration	NOUN
ftr-470	772	10	expense	expense	NOUN
ftr-470	772	11	"	"	PUNCT
ftr-470	772	12	'	'	PUNCT
ftr-470	772	13	and	and	CCONJ
ftr-470	772	14	not	not	PART
ftr-470	772	15	a	a	DET
ftr-470	772	16	category	category	NOUN
ftr-470	772	17	of	of	ADP
ftr-470	772	18	consumption	consumption	NOUN
ftr-470	772	19	by	by	ADP
ftr-470	772	20	the	the	DET
ftr-470	772	21	surviving	surviving	NOUN
ftr-470	772	22	spouse	spouse	NOUN
ftr-470	772	23	.	.	PUNCT
ftr-470	773	1	all	all	DET
ftr-470	773	2	costs	cost	NOUN
ftr-470	773	3	relating	relate	VERB
ftr-470	773	4	to	to	ADP
ftr-470	773	5	the	the	DET
ftr-470	773	6	estate	estate	NOUN
ftr-470	773	7	transmission	transmission	NOUN
ftr-470	773	8	process	process	NOUN
ftr-470	773	9	that	that	PRON
ftr-470	773	10	are	be	AUX
ftr-470	773	11	charged	charge	VERB
ftr-470	773	12	to	to	ADP
ftr-470	773	13	the	the	DET
ftr-470	773	14	income	income	NOUN
ftr-470	773	15	or	or	CCONJ
ftr-470	773	16	principal	principal	NOUN
ftr-470	773	17	of	of	ADP
ftr-470	773	18	a	a	DET
ftr-470	773	19	marital	marital	ADJ
ftr-470	773	20	or	or	CCONJ
ftr-470	773	21	charitable	charitable	ADJ
ftr-470	773	22	bequest	bequest	NOUN
ftr-470	773	23	should	should	AUX
ftr-470	773	24	reduce	reduce	VERB
ftr-470	773	25	the	the	DET
ftr-470	773	26	marital	marital	ADJ
ftr-470	773	27	or	or	CCONJ
ftr-470	773	28	charitable	charitable	ADJ
ftr-470	773	29	deduction	deduction	NOUN
ftr-470	773	30	.	.	PUNCT
ftr-470	774	1	120	120	NUM
ftr-470	774	2	.	.	X
ftr-470	774	3	1993	1993	NUM
ftr-470	774	4	-	-	SYM
ftr-470	774	5	2	2	NUM
ftr-470	774	6	c.b	c.b	PROPN
ftr-470	774	7	.	.	PROPN
ftr-470	774	8	270	270	NUM
ftr-470	774	9	.	.	PUNCT
ftr-470	775	1	as	as	SCONJ
ftr-470	775	2	discussed	discuss	VERB
ftr-470	775	3	earlier	early	ADV
ftr-470	775	4	,	,	PUNCT
ftr-470	775	5	the	the	DET
ftr-470	775	6	ruling	ruling	NOUN
ftr-470	775	7	was	be	AUX
ftr-470	775	8	prompted	prompt	VERB
ftr-470	775	9	by	by	ADP
ftr-470	775	10	government	government	NOUN
ftr-470	775	11	litigation	litigation	NOUN
ftr-470	775	12	reverses	reverse	VERB
ftr-470	775	13	brought	bring	VERB
ftr-470	775	14	about	about	ADP
ftr-470	775	15	by	by	ADP
ftr-470	775	16	the	the	DET
ftr-470	775	17	government	government	NOUN
ftr-470	775	18	's	's	PART
ftr-470	775	19	own	own	ADJ
ftr-470	775	20	faulty	faulty	ADJ
ftr-470	775	21	theory	theory	NOUN
ftr-470	775	22	.	.	PUNCT
ftr-470	776	1	see	see	VERB
ftr-470	776	2	supra	supra	PROPN
ftr-470	776	3	note	note	PROPN
ftr-470	776	4	58	58	NUM
ftr-470	776	5	.	.	PUNCT
ftr-470	777	1	the	the	DET
ftr-470	777	2	irs	irs	PROPN
ftr-470	777	3	can	can	AUX
ftr-470	777	4	acquiesce	acquiesce	VERB
ftr-470	777	5	in	in	ADP
ftr-470	777	6	the	the	DET
ftr-470	777	7	result	result	NOUN
ftr-470	777	8	of	of	ADP
ftr-470	777	9	cases	case	NOUN
ftr-470	777	10	without	without	ADP
ftr-470	777	11	embracing	embrace	VERB
ftr-470	777	12	the	the	DET
ftr-470	777	13	rationale	rationale	NOUN
ftr-470	777	14	.	.	PUNCT
ftr-470	778	1	121	121	NUM
ftr-470	778	2	.	.	PUNCT
ftr-470	779	1	see	see	VERB
ftr-470	779	2	rev	rev	PROPN
ftr-470	779	3	.	.	PROPN
ftr-470	779	4	rul	rul	PROPN
ftr-470	779	5	.	.	PUNCT
ftr-470	780	1	79	79	NUM
ftr-470	780	2	-	-	SYM
ftr-470	780	3	252	252	NUM
ftr-470	780	4	,	,	PUNCT
ftr-470	780	5	1979	1979	NUM
ftr-470	780	6	-	-	SYM
ftr-470	780	7	2	2	NUM
ftr-470	780	8	c.b	c.b	PROPN
ftr-470	780	9	.	.	PROPN
ftr-470	780	10	333	333	NUM
ftr-470	780	11	(	(	PUNCT
ftr-470	780	12	interest	interest	NOUN
ftr-470	780	13	on	on	ADP
ftr-470	780	14	estate	estate	NOUN
ftr-470	780	15	tax	tax	NOUN
ftr-470	780	16	is	be	AUX
ftr-470	780	17	deductible	deductible	ADJ
ftr-470	780	18	for	for	ADP
ftr-470	780	19	estate	estate	NOUN
ftr-470	780	20	tax	tax	NOUN
ftr-470	780	21	purposes	purpose	NOUN
ftr-470	780	22	under	under	ADP
ftr-470	780	23	irc	irc	PROPN
ftr-470	780	24	§	§	PROPN
ftr-470	780	25	2053	2053	NUM
ftr-470	780	26	)	)	PUNCT
ftr-470	780	27	.	.	PUNCT
ftr-470	781	1	[	[	X
ftr-470	781	2	vol	vol	NOUN
ftr-470	781	3	3:11	3:11	NUM