id	sid	tid	token	lemma	pos
ftr-477	1	1	florida	florida	PROPN
ftr-477	1	2	tax	tax	PROPN
ftr-477	1	3	review	review	NOUN
ftr-477	1	4	volume	volume	NOUN
ftr-477	1	5	2	2	NUM
ftr-477	1	6	1995	1995	NUM
ftr-477	1	7	number	number	NOUN
ftr-477	1	8	6	6	NUM
ftr-477	1	9	compensatory	compensatory	ADJ
ftr-477	1	10	and	and	CCONJ
ftr-477	1	11	punitive	punitive	ADJ
ftr-477	1	12	damages	damage	NOUN
ftr-477	1	13	for	for	ADP
ftr-477	1	14	a	a	DET
ftr-477	1	15	personal	personal	ADJ
ftr-477	1	16	injury	injury	NOUN
ftr-477	1	17	:	:	PUNCT
ftr-477	1	18	to	to	PART
ftr-477	1	19	tax	tax	VERB
ftr-477	1	20	or	or	CCONJ
ftr-477	1	21	not	not	PART
ftr-477	1	22	to	to	PART
ftr-477	1	23	tax	tax	VERB
ftr-477	1	24	?	?	PUNCT
ftr-477	2	1	douglas	douglas	PROPN
ftr-477	2	2	a.	a.	PROPN
ftr-477	2	3	kahn	kahn	PROPN
ftr-477	2	4	*	*	PROPN
ftr-477	3	1	1	1	X
ftr-477	3	2	.	.	X
ftr-477	3	3	introduction	introduction	NOUN
ftr-477	3	4	.....................	.....................	PUNCT
ftr-477	4	1	ii	ii	PROPN
ftr-477	4	2	.	.	PUNCT
ftr-477	4	3	history	history	NOUN
ftr-477	4	4	..........................	..........................	PUNCT
ftr-477	5	1	a.	a.	PROPN
ftr-477	6	1	generally	generally	ADV
ftr-477	6	2	...................	...................	PUNCT
ftr-477	7	1	b.	b.	PROPN
ftr-477	7	2	punitive	punitive	ADJ
ftr-477	7	3	damages	damage	NOUN
ftr-477	7	4	.............	.............	PUNCT
ftr-477	7	5	c.	c.	PROPN
ftr-477	7	6	prejudgment	prejudgment	NOUN
ftr-477	7	7	interest	interest	NOUN
ftr-477	7	8	...........	...........	PUNCT
ftr-477	8	1	d.	d.	PROPN
ftr-477	8	2	damages	damage	NOUN
ftr-477	8	3	for	for	ADP
ftr-477	8	4	defamation	defamation	NOUN
ftr-477	8	5	........	........	PUNCT
ftr-477	9	1	e.	e.	PROPN
ftr-477	9	2	damages	damage	NOUN
ftr-477	9	3	for	for	ADP
ftr-477	9	4	discrimination	discrimination	NOUN
ftr-477	9	5	......	......	PUNCT
ftr-477	10	1	m	m	X
ftr-477	10	2	.	.	PUNCT
ftr-477	11	1	tax	tax	NOUN
ftr-477	11	2	policy	policy	NOUN
ftr-477	11	3	......................	......................	PUNCT
ftr-477	12	1	a.	a.	NOUN
ftr-477	12	2	containment	containment	NOUN
ftr-477	12	3	of	of	ADP
ftr-477	12	4	size	size	NOUN
ftr-477	12	5	of	of	ADP
ftr-477	12	6	award	award	PROPN
ftr-477	12	7	.....	.....	PUNCT
ftr-477	13	1	b.	b.	PROPN
ftr-477	13	2	return	return	NOUN
ftr-477	13	3	of	of	ADP
ftr-477	13	4	human	human	ADJ
ftr-477	13	5	capital	capital	NOUN
ftr-477	13	6	.........	.........	PUNCT
ftr-477	14	1	c.	c.	PROPN
ftr-477	14	2	involuntary	involuntary	ADJ
ftr-477	14	3	conversion	conversion	NOUN
ftr-477	14	4	..........	..........	PUNCT
ftr-477	15	1	d.	d.	PROPN
ftr-477	15	2	combination	combination	NOUN
ftr-477	15	3	of	of	ADP
ftr-477	15	4	considerations	consideration	NOUN
ftr-477	15	5	.....	.....	PUNCT
ftr-477	16	1	1	1	X
ftr-477	16	2	.	.	PUNCT
ftr-477	16	3	nonconmmercial	nonconmmercial	ADJ
ftr-477	16	4	zone	zone	NOUN
ftr-477	16	5	......	......	PUNCT
ftr-477	17	1	2	2	X
ftr-477	17	2	.	.	X
ftr-477	17	3	vulturous	vulturous	ADJ
ftr-477	17	4	behavior	behavior	NOUN
ftr-477	17	5	.......	.......	PUNCT
ftr-477	18	1	3	3	X
ftr-477	18	2	.	.	X
ftr-477	18	3	author	author	PROPN
ftr-477	18	4	's	's	PART
ftr-477	18	5	conclusions	conclusion	NOUN
ftr-477	18	6	.....	.....	PUNCT
ftr-477	18	7	e.	e.	PROPN
ftr-477	18	8	icome	icome	PROPN
ftr-477	18	9	-	-	PUNCT
ftr-477	18	10	connected	connect	VERB
ftr-477	18	11	damages	damage	NOUN
ftr-477	18	12	......	......	PUNCT
ftr-477	18	13	...........	...........	PUNCT
ftr-477	18	14	329	329	NUM
ftr-477	18	15	...........	...........	SYM
ftr-477	18	16	330	330	NUM
ftr-477	18	17	...........	...........	SYM
ftr-477	18	18	330	330	NUM
ftr-477	18	19	...........	...........	SYM
ftr-477	18	20	332	332	NUM
ftr-477	18	21	...........	...........	SYM
ftr-477	18	22	335	335	NUM
ftr-477	18	23	...........	...........	PUNCT
ftr-477	18	24	336	336	NUM
ftr-477	18	25	...........	...........	PUNCT
ftr-477	19	1	337	337	NUM
ftr-477	19	2	...........	...........	PUNCT
ftr-477	19	3	340	340	NUM
ftr-477	19	4	...........	...........	SYM
ftr-477	19	5	340	340	NUM
ftr-477	19	6	...........	...........	PUNCT
ftr-477	20	1	341	341	NUM
ftr-477	20	2	..	..	PUNCT
ftr-477	20	3	...........	...........	PUNCT
ftr-477	21	1	347	347	NUM
ftr-477	21	2	...........	...........	PUNCT
ftr-477	21	3	348	348	NUM
ftr-477	21	4	...........	...........	PUNCT
ftr-477	21	5	348	348	NUM
ftr-477	21	6	...........	...........	PUNCT
ftr-477	22	1	349	349	NUM
ftr-477	22	2	...........	...........	PUNCT
ftr-477	23	1	352	352	NUM
ftr-477	23	2	...........	...........	PUNCT
ftr-477	23	3	352	352	NUM
ftr-477	23	4	1	1	NUM
ftr-477	23	5	.	.	PUNCT
ftr-477	24	1	given	give	VERB
ftr-477	24	2	in	in	ADP
ftr-477	24	3	mitigation	mitigation	NOUN
ftr-477	24	4	of	of	ADP
ftr-477	24	5	personal	personal	ADJ
ftr-477	24	6	loss	loss	NOUN
ftr-477	24	7	rather	rather	ADV
ftr-477	24	8	than	than	ADP
ftr-477	24	9	in	in	ADP
ftr-477	24	10	substitution	substitution	NOUN
ftr-477	24	11	for	for	ADP
ftr-477	24	12	lost	lost	ADJ
ftr-477	24	13	income	income	NOUN
ftr-477	24	14	......	......	PUNCT
ftr-477	24	15	353	353	NUM
ftr-477	24	16	2	2	NUM
ftr-477	24	17	.	.	PUNCT
ftr-477	24	18	administrative	administrative	ADJ
ftr-477	24	19	convenience	convenience	NOUN
ftr-477	24	20	............	............	PUNCT
ftr-477	25	1	353	353	NUM
ftr-477	25	2	f.	f.	NOUN
ftr-477	25	3	injuries	injury	NOUN
ftr-477	25	4	to	to	ADP
ftr-477	25	5	nonphysical	nonphysical	ADJ
ftr-477	25	6	personal	personal	ADJ
ftr-477	25	7	rights	right	NOUN
ftr-477	25	8	.........	.........	PUNCT
ftr-477	25	9	356	356	NUM
ftr-477	25	10	g.	g.	NOUN
ftr-477	25	11	punitive	punitive	ADJ
ftr-477	25	12	damages	damage	NOUN
ftr-477	25	13	........................	........................	PUNCT
ftr-477	25	14	358	358	NUM
ftr-477	25	15	iv	iv	NOUN
ftr-477	25	16	.	.	PUNCT
ftr-477	26	1	burke	burke	NOUN
ftr-477	26	2	decision	decision	NOUN
ftr-477	26	3	and	and	CCONJ
ftr-477	26	4	subsequent	subsequent	ADJ
ftr-477	26	5	cases	case	NOUN
ftr-477	26	6	............	............	PUNCT
ftr-477	26	7	360	360	NUM
ftr-477	26	8	v.	v.	ADP
ftr-477	26	9	punitive	punitive	ADJ
ftr-477	26	10	damages	damage	NOUN
ftr-477	26	11	............................	............................	PUNCT
ftr-477	26	12	366	366	NUM
ftr-477	26	13	a.	a.	NOUN
ftr-477	26	14	1989	1989	NUM
ftr-477	26	15	statutory	statutory	ADJ
ftr-477	26	16	amendment	amendment	NOUN
ftr-477	26	17	..................	..................	PUNCT
ftr-477	27	1	366	366	NUM
ftr-477	27	2	1	1	NUM
ftr-477	27	3	.	.	PUNCT
ftr-477	28	1	post-1989	post-1989	VERB
ftr-477	28	2	punitive	punitive	ADJ
ftr-477	28	3	damages	damage	NOUN
ftr-477	28	4	in	in	ADP
ftr-477	28	5	cases	case	NOUN
ftr-477	28	6	involving	involve	VERB
ftr-477	28	7	physical	physical	ADJ
ftr-477	28	8	injury	injury	NOUN
ftr-477	28	9	................	................	PUNCT
ftr-477	29	1	367	367	NUM
ftr-477	29	2	2	2	NUM
ftr-477	29	3	.	.	PUNCT
ftr-477	29	4	excludability	excludability	NOUN
ftr-477	29	5	of	of	ADP
ftr-477	29	6	punitive	punitive	ADJ
ftr-477	29	7	damages	damage	NOUN
ftr-477	29	8	under	under	ADP
ftr-477	29	9	pre-1989	pre-1989	ADJ
ftr-477	29	10	law	law	NOUN
ftr-477	29	11	......................	......................	PUNCT
ftr-477	30	1	370	370	NUM
ftr-477	30	2	3	3	X
ftr-477	30	3	.	.	PUNCT
ftr-477	30	4	meaning	meaning	NOUN
ftr-477	30	5	of	of	ADP
ftr-477	30	6	"	"	PUNCT
ftr-477	30	7	physical	physical	ADJ
ftr-477	30	8	"	"	PUNCT
ftr-477	30	9	.................	.................	PUNCT
ftr-477	30	10	371	371	NUM
ftr-477	30	11	*	*	PUNCT
ftr-477	30	12	paul	paul	PROPN
ftr-477	30	13	g.	g.	PROPN
ftr-477	30	14	kauper	kauper	PROPN
ftr-477	30	15	professor	professor	PROPN
ftr-477	30	16	,	,	PUNCT
ftr-477	30	17	university	university	PROPN
ftr-477	30	18	of	of	ADP
ftr-477	30	19	michigan	michigan	PROPN
ftr-477	30	20	law	law	PROPN
ftr-477	30	21	school	school	NOUN
ftr-477	30	22	.	.	PUNCT
ftr-477	31	1	the	the	DET
ftr-477	31	2	author	author	NOUN
ftr-477	31	3	is	be	AUX
ftr-477	31	4	grateful	grateful	ADJ
ftr-477	31	5	for	for	ADP
ftr-477	31	6	the	the	DET
ftr-477	31	7	helpful	helpful	ADJ
ftr-477	31	8	suggestions	suggestion	NOUN
ftr-477	31	9	that	that	SCONJ
ftr-477	31	10	he	he	PRON
ftr-477	31	11	received	receive	VERB
ftr-477	31	12	from	from	ADP
ftr-477	31	13	his	his	PRON
ftr-477	31	14	colleagues	colleague	NOUN
ftr-477	31	15	,	,	PUNCT
ftr-477	31	16	bruce	bruce	PROPN
ftr-477	31	17	frier	frier	NOUN
ftr-477	31	18	and	and	CCONJ
ftr-477	31	19	rebecca	rebecca	PROPN
ftr-477	31	20	eisenberg	eisenberg	PROPN
ftr-477	31	21	.	.	PUNCT
ftr-477	32	1	328	328	NUM
ftr-477	32	2	florida	florida	PROPN
ftr-477	32	3	tax	tax	NOUN
ftr-477	32	4	review	review	NOUN
ftr-477	32	5	[	[	X
ftr-477	32	6	vol	vol	NOUN
ftr-477	32	7	.	.	PUNCT
ftr-477	32	8	2:6	2:6	NUM
ftr-477	32	9	b.	b.	NOUN
ftr-477	33	1	apart	apart	ADV
ftr-477	33	2	from	from	ADP
ftr-477	33	3	1989	1989	NUM
ftr-477	33	4	amendment	amendment	NOUN
ftr-477	33	5	.................	.................	PUNCT
ftr-477	33	6	371	371	NUM
ftr-477	33	7	vi	vi	NOUN
ftr-477	33	8	.	.	PUNCT
ftr-477	33	9	age	age	NOUN
ftr-477	33	10	discrimination	discrimination	NOUN
ftr-477	33	11	...........................	...........................	PUNCT
ftr-477	33	12	378	378	NUM
ftr-477	33	13	vii	vii	PROPN
ftr-477	33	14	.	.	PROPN
ftr-477	33	15	operation	operation	PROPN
ftr-477	33	16	of	of	ADP
ftr-477	33	17	burke	burke	PROPN
ftr-477	33	18	standards	standard	NOUN
ftr-477	33	19	.................	.................	PUNCT
ftr-477	33	20	381	381	NUM
ftr-477	33	21	compensatory	compensatory	ADJ
ftr-477	33	22	and	and	CCONJ
ftr-477	33	23	punitive	punitive	ADJ
ftr-477	33	24	damages	damage	NOUN
ftr-477	33	25	i.	i.	NOUN
ftr-477	33	26	introduction	introduction	NOUN
ftr-477	33	27	since	since	SCONJ
ftr-477	33	28	the	the	DET
ftr-477	33	29	adoption	adoption	NOUN
ftr-477	33	30	in	in	ADP
ftr-477	33	31	1919	1919	NUM
ftr-477	33	32	of	of	ADP
ftr-477	33	33	the	the	DET
ftr-477	33	34	revenue	revenue	NOUN
ftr-477	33	35	act	act	NOUN
ftr-477	33	36	of	of	ADP
ftr-477	33	37	1918	1918	NUM
ftr-477	33	38	,	,	PUNCT
ftr-477	33	39	damages	damage	NOUN
ftr-477	33	40	received	receive	VERB
ftr-477	33	41	on	on	ADP
ftr-477	33	42	account	account	NOUN
ftr-477	33	43	of	of	ADP
ftr-477	33	44	personal	personal	ADJ
ftr-477	33	45	injuries	injury	NOUN
ftr-477	33	46	or	or	CCONJ
ftr-477	33	47	sickness	sickness	NOUN
ftr-477	33	48	have	have	AUX
ftr-477	33	49	been	be	AUX
ftr-477	33	50	excluded	exclude	VERB
ftr-477	33	51	by	by	ADP
ftr-477	33	52	statute	statute	NOUN
ftr-477	33	53	from	from	ADP
ftr-477	33	54	gross	gross	ADJ
ftr-477	33	55	income	income	NOUN
ftr-477	33	56	.	.	PUNCT
ftr-477	33	57	'	'	PUNCT
ftr-477	34	1	this	this	DET
ftr-477	34	2	exclusion	exclusion	NOUN
ftr-477	34	3	,	,	PUNCT
ftr-477	34	4	which	which	PRON
ftr-477	34	5	does	do	AUX
ftr-477	34	6	not	not	PART
ftr-477	34	7	apply	apply	VERB
ftr-477	34	8	to	to	ADP
ftr-477	34	9	reimbursements	reimbursement	NOUN
ftr-477	34	10	for	for	ADP
ftr-477	34	11	medical	medical	ADJ
ftr-477	34	12	expenses	expense	NOUN
ftr-477	34	13	for	for	ADP
ftr-477	34	14	which	which	PRON
ftr-477	34	15	the	the	DET
ftr-477	34	16	taxpayer	taxpayer	NOUN
ftr-477	34	17	was	be	AUX
ftr-477	34	18	previously	previously	ADV
ftr-477	34	19	allowed	allow	VERB
ftr-477	34	20	a	a	DET
ftr-477	34	21	tax	tax	NOUN
ftr-477	34	22	deduction,2	deduction,2	VERB
ftr-477	34	23	is	be	AUX
ftr-477	34	24	presently	presently	ADV
ftr-477	34	25	set	set	VERB
ftr-477	34	26	forth	forth	ADP
ftr-477	34	27	in	in	ADP
ftr-477	34	28	section	section	NOUN
ftr-477	34	29	104(a)(2	104(a)(2	NUM
ftr-477	34	30	)	)	PUNCT
ftr-477	34	31	.	.	PUNCT
ftr-477	35	1	one	one	PRON
ftr-477	35	2	might	might	AUX
ftr-477	35	3	expect	expect	VERB
ftr-477	35	4	that	that	SCONJ
ftr-477	35	5	a	a	DET
ftr-477	35	6	provision	provision	NOUN
ftr-477	35	7	having	having	AUX
ftr-477	35	8	recently	recently	ADV
ftr-477	35	9	attained	attain	VERB
ftr-477	35	10	the	the	DET
ftr-477	35	11	ripe	ripe	ADJ
ftr-477	35	12	age	age	NOUN
ftr-477	35	13	of	of	ADP
ftr-477	35	14	75	75	NUM
ftr-477	35	15	years	year	NOUN
ftr-477	35	16	without	without	ADP
ftr-477	35	17	change	change	NOUN
ftr-477	35	18	in	in	ADP
ftr-477	35	19	its	its	PRON
ftr-477	35	20	basic	basic	ADJ
ftr-477	35	21	language	language	NOUN
ftr-477	35	22	would	would	AUX
ftr-477	35	23	have	have	VERB
ftr-477	35	24	a	a	DET
ftr-477	35	25	settled	settle	VERB
ftr-477	35	26	meaning	meaning	NOUN
ftr-477	35	27	.	.	PUNCT
ftr-477	36	1	however	however	ADV
ftr-477	36	2	,	,	PUNCT
ftr-477	36	3	recent	recent	ADJ
ftr-477	36	4	litigation	litigation	NOUN
ftr-477	36	5	under	under	ADP
ftr-477	36	6	section	section	NOUN
ftr-477	36	7	104(a)(2	104(a)(2	NUM
ftr-477	36	8	)	)	PUNCT
ftr-477	36	9	bristles	bristle	NOUN
ftr-477	36	10	with	with	ADP
ftr-477	36	11	unsettled	unsettled	ADJ
ftr-477	36	12	issues	issue	NOUN
ftr-477	36	13	.	.	PUNCT
ftr-477	37	1	does	do	AUX
ftr-477	37	2	the	the	DET
ftr-477	37	3	exclusion	exclusion	NOUN
ftr-477	37	4	apply	apply	VERB
ftr-477	37	5	to	to	ADP
ftr-477	37	6	punitive	punitive	ADJ
ftr-477	37	7	damages	damage	NOUN
ftr-477	37	8	?	?	PUNCT
ftr-477	38	1	to	to	PART
ftr-477	38	2	prejudgment	prejudgment	NOUN
ftr-477	38	3	interest	interest	NOUN
ftr-477	38	4	included	include	VERB
ftr-477	38	5	in	in	ADP
ftr-477	38	6	a	a	DET
ftr-477	38	7	personal	personal	ADJ
ftr-477	38	8	injury	injury	NOUN
ftr-477	38	9	recovery	recovery	NOUN
ftr-477	38	10	?	?	PUNCT
ftr-477	39	1	to	to	ADP
ftr-477	39	2	recoveries	recovery	NOUN
ftr-477	39	3	under	under	ADP
ftr-477	39	4	various	various	ADJ
ftr-477	39	5	antidiscrimination	antidiscrimination	NOUN
ftr-477	39	6	statutes	statute	NOUN
ftr-477	39	7	?	?	PUNCT
ftr-477	40	1	the	the	DET
ftr-477	40	2	supreme	supreme	PROPN
ftr-477	40	3	court	court	PROPN
ftr-477	40	4	entered	enter	VERB
ftr-477	40	5	the	the	DET
ftr-477	40	6	fray	fray	NOUN
ftr-477	40	7	in	in	ADP
ftr-477	40	8	1992	1992	NUM
ftr-477	40	9	with	with	ADP
ftr-477	40	10	its	its	PRON
ftr-477	40	11	decision	decision	NOUN
ftr-477	40	12	in	in	ADP
ftr-477	40	13	united	united	PROPN
ftr-477	40	14	states	states	PROPN
ftr-477	40	15	v.	v.	ADP
ftr-477	40	16	burke,3	burke,3	X
ftr-477	40	17	dealing	deal	VERB
ftr-477	40	18	with	with	ADP
ftr-477	40	19	the	the	DET
ftr-477	40	20	application	application	NOUN
ftr-477	40	21	of	of	ADP
ftr-477	40	22	section	section	NOUN
ftr-477	40	23	104(a)(2	104(a)(2	NUM
ftr-477	40	24	)	)	PUNCT
ftr-477	40	25	to	to	ADP
ftr-477	40	26	recoveries	recovery	NOUN
ftr-477	40	27	in	in	ADP
ftr-477	40	28	employment	employment	NOUN
ftr-477	40	29	discrimination	discrimination	NOUN
ftr-477	40	30	cases	case	NOUN
ftr-477	40	31	.	.	PUNCT
ftr-477	41	1	the	the	DET
ftr-477	41	2	court	court	NOUN
ftr-477	41	3	followed	follow	VERB
ftr-477	41	4	a	a	DET
ftr-477	41	5	regulation	regulation	NOUN
ftr-477	41	6	stating	state	VERB
ftr-477	41	7	that	that	SCONJ
ftr-477	41	8	the	the	DET
ftr-477	41	9	exclusion	exclusion	NOUN
ftr-477	41	10	applies	apply	VERB
ftr-477	41	11	only	only	ADV
ftr-477	41	12	to	to	ADP
ftr-477	41	13	amounts	amount	NOUN
ftr-477	41	14	received	receive	VERB
ftr-477	41	15	,	,	PUNCT
ftr-477	41	16	through	through	ADP
ftr-477	41	17	suit	suit	NOUN
ftr-477	41	18	or	or	CCONJ
ftr-477	41	19	settlement	settlement	NOUN
ftr-477	41	20	,	,	PUNCT
ftr-477	41	21	"	"	PUNCT
ftr-477	41	22	based	base	VERB
ftr-477	41	23	upon	upon	SCONJ
ftr-477	41	24	tort	tort	NOUN
ftr-477	41	25	or	or	CCONJ
ftr-477	41	26	tort	tort	NOUN
ftr-477	41	27	-	-	PUNCT
ftr-477	41	28	type	type	NOUN
ftr-477	41	29	rights	right	NOUN
ftr-477	41	30	,	,	PUNCT
ftr-477	41	31	"	"	PUNCT
ftr-477	41	32	'	'	PUNCT
ftr-477	41	33	and	and	CCONJ
ftr-477	41	34	held	hold	VERB
ftr-477	41	35	that	that	SCONJ
ftr-477	41	36	a	a	DET
ftr-477	41	37	claim	claim	NOUN
ftr-477	41	38	is	be	AUX
ftr-477	41	39	tort	tort	NOUN
ftr-477	41	40	or	or	CCONJ
ftr-477	41	41	tort	tort	NOUN
ftr-477	41	42	-	-	PUNCT
ftr-477	41	43	type	type	NOUN
ftr-477	41	44	only	only	ADV
ftr-477	41	45	if	if	SCONJ
ftr-477	41	46	it	it	PRON
ftr-477	41	47	can	can	AUX
ftr-477	41	48	be	be	AUX
ftr-477	41	49	redressed	redress	VERB
ftr-477	41	50	by	by	ADP
ftr-477	41	51	a	a	DET
ftr-477	41	52	broad	broad	ADJ
ftr-477	41	53	range	range	NOUN
ftr-477	41	54	of	of	ADP
ftr-477	41	55	damages	damage	NOUN
ftr-477	41	56	,	,	PUNCT
ftr-477	41	57	such	such	ADJ
ftr-477	41	58	as	as	ADP
ftr-477	41	59	those	those	PRON
ftr-477	41	60	traditionally	traditionally	ADV
ftr-477	41	61	allowed	allow	VERB
ftr-477	41	62	in	in	ADP
ftr-477	41	63	tort	tort	NOUN
ftr-477	41	64	cases	case	NOUN
ftr-477	41	65	.	.	PUNCT
ftr-477	42	1	specifically	specifically	ADV
ftr-477	42	2	,	,	PUNCT
ftr-477	42	3	the	the	DET
ftr-477	42	4	court	court	NOUN
ftr-477	42	5	found	find	VERB
ftr-477	42	6	that	that	SCONJ
ftr-477	42	7	a	a	DET
ftr-477	42	8	recovery	recovery	NOUN
ftr-477	42	9	under	under	ADP
ftr-477	42	10	title	title	NOUN
ftr-477	42	11	vii	vii	PROPN
ftr-477	42	12	of	of	ADP
ftr-477	42	13	the	the	DET
ftr-477	42	14	civil	civil	ADJ
ftr-477	42	15	rights	right	NOUN
ftr-477	42	16	act	act	NOUN
ftr-477	42	17	of	of	ADP
ftr-477	42	18	1984	1984	NUM
ftr-477	42	19	was	be	AUX
ftr-477	42	20	not	not	PART
ftr-477	42	21	within	within	ADP
ftr-477	42	22	the	the	DET
ftr-477	42	23	section	section	NOUN
ftr-477	42	24	104(a)(2	104(a)(2	NUM
ftr-477	42	25	)	)	PUNCT
ftr-477	42	26	exclusion	exclusion	NOUN
ftr-477	42	27	because	because	SCONJ
ftr-477	42	28	title	title	NOUN
ftr-477	42	29	vii	vii	PROPN
ftr-477	42	30	,	,	PUNCT
ftr-477	42	31	as	as	SCONJ
ftr-477	42	32	it	it	PRON
ftr-477	42	33	existed	exist	VERB
ftr-477	42	34	when	when	SCONJ
ftr-477	42	35	the	the	DET
ftr-477	42	36	facts	fact	NOUN
ftr-477	42	37	of	of	ADP
ftr-477	42	38	the	the	DET
ftr-477	42	39	case	case	NOUN
ftr-477	42	40	arose	arise	VERB
ftr-477	42	41	,	,	PUNCT
ftr-477	42	42	allowed	allow	VERB
ftr-477	42	43	only	only	ADV
ftr-477	42	44	equitable	equitable	ADJ
ftr-477	42	45	relief	relief	NOUN
ftr-477	42	46	and	and	CCONJ
ftr-477	42	47	recoveries	recovery	NOUN
ftr-477	42	48	of	of	ADP
ftr-477	42	49	backpay	backpay	NOUN
ftr-477	42	50	.	.	PUNCT
ftr-477	43	1	if	if	SCONJ
ftr-477	43	2	the	the	DET
ftr-477	43	3	court	court	NOUN
ftr-477	43	4	believed	believe	VERB
ftr-477	43	5	that	that	SCONJ
ftr-477	43	6	the	the	DET
ftr-477	43	7	burke	burke	PROPN
ftr-477	43	8	decision	decision	NOUN
ftr-477	43	9	would	would	AUX
ftr-477	43	10	bring	bring	VERB
ftr-477	43	11	order	order	NOUN
ftr-477	43	12	to	to	ADP
ftr-477	43	13	this	this	DET
ftr-477	43	14	comer	comer	NOUN
ftr-477	43	15	of	of	ADP
ftr-477	43	16	the	the	DET
ftr-477	43	17	law	law	NOUN
ftr-477	43	18	,	,	PUNCT
ftr-477	43	19	it	it	PRON
ftr-477	43	20	was	be	AUX
ftr-477	43	21	sadly	sadly	ADV
ftr-477	43	22	mistaken	mistaken	ADJ
ftr-477	43	23	.	.	PUNCT
ftr-477	44	1	just	just	ADV
ftr-477	44	2	how	how	SCONJ
ftr-477	44	3	broad	broad	ADJ
ftr-477	44	4	must	must	AUX
ftr-477	44	5	the	the	DET
ftr-477	44	6	range	range	NOUN
ftr-477	44	7	of	of	ADP
ftr-477	44	8	recoverable	recoverable	ADJ
ftr-477	44	9	damages	damage	NOUN
ftr-477	44	10	be	be	VERB
ftr-477	44	11	to	to	PART
ftr-477	44	12	make	make	VERB
ftr-477	44	13	a	a	DET
ftr-477	44	14	claim	claim	NOUN
ftr-477	44	15	tort	tort	NOUN
ftr-477	44	16	or	or	CCONJ
ftr-477	44	17	tort	tort	NOUN
ftr-477	44	18	-	-	PUNCT
ftr-477	44	19	type	type	NOUN
ftr-477	44	20	under	under	ADP
ftr-477	44	21	burke	burke	PROPN
ftr-477	44	22	?	?	PUNCT
ftr-477	45	1	is	be	AUX
ftr-477	45	2	a	a	DET
ftr-477	45	3	claim	claim	NOUN
ftr-477	45	4	under	under	ADP
ftr-477	45	5	the	the	DET
ftr-477	45	6	age	age	NOUN
ftr-477	45	7	discrimination	discrimination	NOUN
ftr-477	45	8	in	in	ADP
ftr-477	45	9	employment	employment	NOUN
ftr-477	45	10	act	act	NOUN
ftr-477	45	11	of	of	ADP
ftr-477	45	12	1967	1967	NUM
ftr-477	45	13	(	(	PUNCT
ftr-477	45	14	adea)which	adea)which	VERB
ftr-477	45	15	allows	allow	VERB
ftr-477	45	16	recovery	recovery	NOUN
ftr-477	45	17	of	of	ADP
ftr-477	45	18	backpay	backpay	NOUN
ftr-477	45	19	plus	plus	CCONJ
ftr-477	45	20	,	,	PUNCT
ftr-477	45	21	in	in	ADP
ftr-477	45	22	cases	case	NOUN
ftr-477	45	23	where	where	SCONJ
ftr-477	45	24	the	the	DET
ftr-477	45	25	employer	employer	NOUN
ftr-477	45	26	's	's	PART
ftr-477	45	27	violation	violation	NOUN
ftr-477	45	28	is	be	AUX
ftr-477	45	29	willful	willful	ADJ
ftr-477	45	30	,	,	PUNCT
ftr-477	45	31	an	an	DET
ftr-477	45	32	equal	equal	ADJ
ftr-477	45	33	amount	amount	NOUN
ftr-477	45	34	as	as	ADP
ftr-477	45	35	"	"	PUNCT
ftr-477	45	36	liquidated	liquidate	VERB
ftr-477	45	37	damages"-tort	damages"-tort	NOUN
ftr-477	45	38	-	-	PUNCT
ftr-477	45	39	type	type	NOUN
ftr-477	45	40	?	?	PUNCT
ftr-477	46	1	did	do	AUX
ftr-477	46	2	the	the	DET
ftr-477	46	3	court	court	NOUN
ftr-477	46	4	mean	mean	VERB
ftr-477	46	5	to	to	PART
ftr-477	46	6	say	say	VERB
ftr-477	46	7	that	that	SCONJ
ftr-477	46	8	the	the	DET
ftr-477	46	9	exclusion	exclusion	NOUN
ftr-477	46	10	applies	apply	VERB
ftr-477	46	11	to	to	ADP
ftr-477	46	12	all	all	DET
ftr-477	46	13	damages	damage	NOUN
ftr-477	46	14	received	receive	VERB
ftr-477	46	15	on	on	ADP
ftr-477	46	16	a	a	DET
ftr-477	46	17	tort	tort	NOUN
ftr-477	46	18	or	or	CCONJ
ftr-477	46	19	tort	tort	NOUN
ftr-477	46	20	-	-	PUNCT
ftr-477	46	21	type	type	NOUN
ftr-477	46	22	claim	claim	NOUN
ftr-477	46	23	,	,	PUNCT
ftr-477	46	24	including	include	VERB
ftr-477	46	25	punitive	punitive	ADJ
ftr-477	46	26	damages	damage	NOUN
ftr-477	46	27	and	and	CCONJ
ftr-477	46	28	prejudgment	prejudgment	NOUN
ftr-477	46	29	interest	interest	NOUN
ftr-477	46	30	,	,	PUNCT
ftr-477	46	31	or	or	CCONJ
ftr-477	46	32	only	only	ADV
ftr-477	46	33	to	to	ADP
ftr-477	46	34	compensation	compensation	NOUN
ftr-477	46	35	for	for	ADP
ftr-477	46	36	the	the	DET
ftr-477	46	37	personal	personal	ADJ
ftr-477	46	38	injury	injury	NOUN
ftr-477	46	39	that	that	PRON
ftr-477	46	40	gave	give	VERB
ftr-477	46	41	rise	rise	NOUN
ftr-477	46	42	to	to	ADP
ftr-477	46	43	the	the	DET
ftr-477	46	44	claim	claim	NOUN
ftr-477	46	45	?	?	PUNCT
ftr-477	47	1	the	the	DET
ftr-477	47	2	court	court	NOUN
ftr-477	47	3	has	have	AUX
ftr-477	47	4	granted	grant	VERB
ftr-477	47	5	certiorari	certiorari	NOUN
ftr-477	47	6	in	in	ADP
ftr-477	47	7	a	a	DET
ftr-477	47	8	case	case	NOUN
ftr-477	47	9	involving	involve	VERB
ftr-477	47	10	the	the	DET
ftr-477	47	11	excludability	excludability	NOUN
ftr-477	47	12	of	of	ADP
ftr-477	47	13	adea	adea	NOUN
ftr-477	47	14	recoveries,5	recoveries,5	NOUN
ftr-477	47	15	and	and	CCONJ
ftr-477	47	16	,	,	PUNCT
ftr-477	47	17	depending	depend	VERB
ftr-477	47	18	on	on	ADP
ftr-477	47	19	the	the	DET
ftr-477	47	20	scope	scope	NOUN
ftr-477	47	21	and	and	CCONJ
ftr-477	47	22	clarity	clarity	NOUN
ftr-477	47	23	of	of	ADP
ftr-477	47	24	its	its	PRON
ftr-477	47	25	opinion	opinion	NOUN
ftr-477	47	26	in	in	ADP
ftr-477	47	27	1	1	NUM
ftr-477	47	28	.	.	PUNCT
ftr-477	47	29	revenue	revenue	NOUN
ftr-477	47	30	act	act	NOUN
ftr-477	47	31	of	of	ADP
ftr-477	47	32	1918	1918	NUM
ftr-477	47	33	,	,	PUNCT
ftr-477	47	34	pub	pub	NOUN
ftr-477	47	35	.	.	PUNCT
ftr-477	48	1	l.	l.	PROPN
ftr-477	48	2	no	no	INTJ
ftr-477	48	3	.	.	PROPN
ftr-477	49	1	65	65	NUM
ftr-477	49	2	-	-	SYM
ftr-477	49	3	254	254	NUM
ftr-477	49	4	,	,	PUNCT
ftr-477	49	5	§	§	PROPN
ftr-477	49	6	213(b)(6	213(b)(6	NUM
ftr-477	49	7	)	)	PUNCT
ftr-477	49	8	.	.	PUNCT
ftr-477	50	1	40	40	NUM
ftr-477	50	2	stat	stat	NOUN
ftr-477	50	3	.	.	PUNCT
ftr-477	50	4	1057	1057	NUM
ftr-477	50	5	,	,	PUNCT
ftr-477	50	6	1066	1066	NUM
ftr-477	50	7	(	(	PUNCT
ftr-477	50	8	1919	1919	NUM
ftr-477	50	9	)	)	PUNCT
ftr-477	50	10	.	.	PUNCT
ftr-477	51	1	2	2	X
ftr-477	51	2	.	.	X
ftr-477	51	3	irc	irc	PROPN
ftr-477	51	4	§	§	PROPN
ftr-477	51	5	104(a	104(a	PROPN
ftr-477	51	6	)	)	PUNCT
ftr-477	51	7	;	;	PUNCT
ftr-477	51	8	regs	reg	NOUN
ftr-477	51	9	.	.	PUNCT
ftr-477	52	1	§	§	PROPN
ftr-477	52	2	1.104	1.104	NUM
ftr-477	52	3	-	-	SYM
ftr-477	52	4	1(a	1(a	NUM
ftr-477	52	5	)	)	PUNCT
ftr-477	52	6	.	.	PUNCT
ftr-477	53	1	3	3	X
ftr-477	53	2	.	.	X
ftr-477	53	3	112	112	NUM
ftr-477	53	4	s.	s.	PROPN
ftr-477	53	5	ct	ct	PROPN
ftr-477	53	6	.	.	PROPN
ftr-477	53	7	1867	1867	NUM
ftr-477	53	8	(	(	PUNCT
ftr-477	53	9	1992	1992	NUM
ftr-477	53	10	)	)	PUNCT
ftr-477	53	11	.	.	PUNCT
ftr-477	54	1	4	4	X
ftr-477	54	2	.	.	X
ftr-477	54	3	regs	reg	NOUN
ftr-477	54	4	.	.	PUNCT
ftr-477	55	1	§	§	PROPN
ftr-477	55	2	1.104	1.104	NUM
ftr-477	55	3	-	-	SYM
ftr-477	55	4	1(c	1(c	NUM
ftr-477	55	5	)	)	PUNCT
ftr-477	55	6	.	.	PUNCT
ftr-477	56	1	5	5	X
ftr-477	56	2	.	.	X
ftr-477	56	3	schleier	schleier	PROPN
ftr-477	56	4	v.	v.	ADP
ftr-477	56	5	commissioner	commissioner	NOUN
ftr-477	56	6	,	,	PUNCT
ftr-477	56	7	26	26	NUM
ftr-477	56	8	f.3d	f.3d	NUM
ftr-477	56	9	1119	1119	NUM
ftr-477	56	10	(	(	PUNCT
ftr-477	56	11	5th	5th	ADJ
ftr-477	56	12	cir	cir	NOUN
ftr-477	56	13	.	.	PUNCT
ftr-477	56	14	)	)	PUNCT
ftr-477	56	15	,	,	PUNCT
ftr-477	56	16	cert	cert	NOUN
ftr-477	56	17	.	.	PUNCT
ftr-477	57	1	granted	grant	VERB
ftr-477	57	2	,	,	PUNCT
ftr-477	57	3	115	115	NUM
ftr-477	57	4	s.	s.	PROPN
ftr-477	57	5	ct	ct	PROPN
ftr-477	57	6	.	.	PROPN
ftr-477	58	1	507	507	NUM
ftr-477	58	2	(	(	PUNCT
ftr-477	58	3	1994	1994	NUM
ftr-477	58	4	)	)	PUNCT
ftr-477	58	5	.	.	PUNCT
ftr-477	59	1	19951	19951	NUM
ftr-477	59	2	florida	florida	PROPN
ftr-477	59	3	tax	tax	PROPN
ftr-477	59	4	review	review	NOUN
ftr-477	59	5	that	that	DET
ftr-477	59	6	case	case	NOUN
ftr-477	59	7	,	,	PUNCT
ftr-477	59	8	it	it	PRON
ftr-477	59	9	may	may	AUX
ftr-477	59	10	find	find	VERB
ftr-477	59	11	it	it	PRON
ftr-477	59	12	necessary	necessary	ADJ
ftr-477	59	13	to	to	PART
ftr-477	59	14	hear	hear	VERB
ftr-477	59	15	additional	additional	ADJ
ftr-477	59	16	cases	case	NOUN
ftr-477	59	17	to	to	PART
ftr-477	59	18	settle	settle	VERB
ftr-477	59	19	other	other	ADJ
ftr-477	59	20	issues	issue	NOUN
ftr-477	59	21	on	on	ADP
ftr-477	59	22	which	which	PRON
ftr-477	59	23	the	the	DET
ftr-477	59	24	lower	low	ADJ
ftr-477	59	25	courts	court	NOUN
ftr-477	59	26	have	have	AUX
ftr-477	59	27	not	not	PART
ftr-477	59	28	agreed	agree	VERB
ftr-477	59	29	.	.	PUNCT
ftr-477	60	1	a	a	DET
ftr-477	60	2	principal	principal	ADJ
ftr-477	60	3	purpose	purpose	NOUN
ftr-477	60	4	of	of	ADP
ftr-477	60	5	this	this	DET
ftr-477	60	6	article	article	NOUN
ftr-477	60	7	is	be	AUX
ftr-477	60	8	to	to	PART
ftr-477	60	9	suggest	suggest	VERB
ftr-477	60	10	that	that	SCONJ
ftr-477	60	11	these	these	DET
ftr-477	60	12	questions	question	NOUN
ftr-477	60	13	should	should	AUX
ftr-477	60	14	be	be	AUX
ftr-477	60	15	resolved	resolve	VERB
ftr-477	60	16	with	with	ADP
ftr-477	60	17	a	a	DET
ftr-477	60	18	close	close	ADJ
ftr-477	60	19	eye	eye	NOUN
ftr-477	60	20	on	on	ADP
ftr-477	60	21	the	the	DET
ftr-477	60	22	history	history	NOUN
ftr-477	60	23	of	of	ADP
ftr-477	60	24	section	section	NOUN
ftr-477	60	25	104(a)(2	104(a)(2	NUM
ftr-477	60	26	)	)	PUNCT
ftr-477	60	27	and	and	CCONJ
ftr-477	60	28	the	the	DET
ftr-477	60	29	policies	policy	NOUN
ftr-477	60	30	supporting	support	VERB
ftr-477	60	31	it	it	PRON
ftr-477	60	32	.	.	PUNCT
ftr-477	61	1	part	part	PROPN
ftr-477	61	2	ii	ii	PROPN
ftr-477	61	3	is	be	AUX
ftr-477	61	4	a	a	DET
ftr-477	61	5	brief	brief	ADJ
ftr-477	61	6	discussion	discussion	NOUN
ftr-477	61	7	of	of	ADP
ftr-477	61	8	the	the	DET
ftr-477	61	9	history	history	NOUN
ftr-477	61	10	of	of	ADP
ftr-477	61	11	the	the	DET
ftr-477	61	12	tax	tax	NOUN
ftr-477	61	13	treatment	treatment	NOUN
ftr-477	61	14	of	of	ADP
ftr-477	61	15	damages	damage	NOUN
ftr-477	61	16	received	receive	VERB
ftr-477	61	17	for	for	ADP
ftr-477	61	18	a	a	DET
ftr-477	61	19	personal	personal	ADJ
ftr-477	61	20	injury	injury	NOUN
ftr-477	61	21	.	.	PUNCT
ftr-477	62	1	part	part	NOUN
ftr-477	62	2	iii	iii	PROPN
ftr-477	62	3	is	be	AUX
ftr-477	62	4	a	a	DET
ftr-477	62	5	discussion	discussion	NOUN
ftr-477	62	6	of	of	ADP
ftr-477	62	7	policy	policy	NOUN
ftr-477	62	8	justifications	justification	NOUN
ftr-477	62	9	for	for	ADP
ftr-477	62	10	excluding	exclude	VERB
ftr-477	62	11	from	from	ADP
ftr-477	62	12	gross	gross	ADJ
ftr-477	62	13	income	income	NOUN
ftr-477	62	14	compensatory	compensatory	NOUN
ftr-477	62	15	damages	damage	NOUN
ftr-477	62	16	for	for	ADP
ftr-477	62	17	personal	personal	ADJ
ftr-477	62	18	injuries	injury	NOUN
ftr-477	62	19	and	and	CCONJ
ftr-477	62	20	the	the	DET
ftr-477	62	21	absence	absence	NOUN
ftr-477	62	22	of	of	ADP
ftr-477	62	23	any	any	DET
ftr-477	62	24	policy	policy	NOUN
ftr-477	62	25	justification	justification	NOUN
ftr-477	62	26	for	for	ADP
ftr-477	62	27	excluding	exclude	VERB
ftr-477	62	28	punitive	punitive	ADJ
ftr-477	62	29	damages	damage	NOUN
ftr-477	62	30	.	.	PUNCT
ftr-477	63	1	this	this	DET
ftr-477	63	2	part	part	NOUN
ftr-477	63	3	also	also	ADV
ftr-477	63	4	examines	examine	VERB
ftr-477	63	5	the	the	DET
ftr-477	63	6	policy	policy	NOUN
ftr-477	63	7	justification	justification	NOUN
ftr-477	63	8	for	for	ADP
ftr-477	63	9	excluding	exclude	VERB
ftr-477	63	10	that	that	DET
ftr-477	63	11	portion	portion	NOUN
ftr-477	63	12	of	of	ADP
ftr-477	63	13	a	a	DET
ftr-477	63	14	personal	personal	ADJ
ftr-477	63	15	injury	injury	NOUN
ftr-477	63	16	recovery	recovery	NOUN
ftr-477	63	17	that	that	PRON
ftr-477	63	18	compensates	compensate	VERB
ftr-477	63	19	for	for	ADP
ftr-477	63	20	lost	lose	VERB
ftr-477	63	21	wages	wage	NOUN
ftr-477	63	22	or	or	CCONJ
ftr-477	63	23	profits	profit	NOUN
ftr-477	63	24	.	.	PUNCT
ftr-477	64	1	part	part	NOUN
ftr-477	64	2	iv	iv	NUM
ftr-477	64	3	discusses	discuss	VERB
ftr-477	64	4	the	the	DET
ftr-477	64	5	supreme	supreme	PROPN
ftr-477	64	6	court	court	PROPN
ftr-477	64	7	's	's	PART
ftr-477	64	8	decision	decision	NOUN
ftr-477	64	9	in	in	ADP
ftr-477	64	10	burke	burke	PROPN
ftr-477	64	11	and	and	CCONJ
ftr-477	64	12	the	the	DET
ftr-477	64	13	decision	decision	NOUN
ftr-477	64	14	's	's	PART
ftr-477	64	15	effect	effect	NOUN
ftr-477	64	16	in	in	ADP
ftr-477	64	17	subsequent	subsequent	ADJ
ftr-477	64	18	litigation	litigation	NOUN
ftr-477	64	19	.	.	PUNCT
ftr-477	65	1	part	part	NOUN
ftr-477	65	2	v	v	NOUN
ftr-477	65	3	discusses	discuss	VERB
ftr-477	65	4	punitive	punitive	ADJ
ftr-477	65	5	damages	damage	NOUN
ftr-477	65	6	and	and	CCONJ
ftr-477	65	7	sets	set	VERB
ftr-477	65	8	forth	forth	ADP
ftr-477	65	9	the	the	DET
ftr-477	65	10	author	author	NOUN
ftr-477	65	11	's	's	PART
ftr-477	65	12	reasons	reason	NOUN
ftr-477	65	13	for	for	ADP
ftr-477	65	14	concluding	conclude	VERB
ftr-477	65	15	that	that	SCONJ
ftr-477	65	16	all	all	DET
ftr-477	65	17	punitive	punitive	ADJ
ftr-477	65	18	damages	damage	NOUN
ftr-477	65	19	are	be	AUX
ftr-477	65	20	included	include	VERB
ftr-477	65	21	in	in	ADP
ftr-477	65	22	income	income	NOUN
ftr-477	65	23	.	.	PUNCT
ftr-477	66	1	part	part	PROPN
ftr-477	66	2	vi	vi	PROPN
ftr-477	66	3	examines	examine	VERB
ftr-477	66	4	whether	whether	SCONJ
ftr-477	66	5	damages	damage	NOUN
ftr-477	66	6	(	(	PUNCT
ftr-477	66	7	including	include	VERB
ftr-477	66	8	liquidated	liquidate	VERB
ftr-477	66	9	damages	damage	NOUN
ftr-477	66	10	)	)	PUNCT
ftr-477	66	11	obtained	obtain	VERB
ftr-477	66	12	under	under	ADP
ftr-477	66	13	the	the	DET
ftr-477	66	14	adea	adea	NOUN
ftr-477	66	15	are	be	AUX
ftr-477	66	16	within	within	ADP
ftr-477	66	17	the	the	DET
ftr-477	66	18	section	section	NOUN
ftr-477	66	19	104(a	104(a	PROPN
ftr-477	66	20	)	)	PUNCT
ftr-477	66	21	exclusion	exclusion	NOUN
ftr-477	66	22	.	.	PUNCT
ftr-477	67	1	the	the	DET
ftr-477	67	2	final	final	ADJ
ftr-477	67	3	part	part	NOUN
ftr-477	67	4	vii	vii	PROPN
ftr-477	67	5	briefly	briefly	NOUN
ftr-477	67	6	discusses	discuss	VERB
ftr-477	67	7	the	the	DET
ftr-477	67	8	problems	problem	NOUN
ftr-477	67	9	inherent	inherent	ADJ
ftr-477	67	10	in	in	ADP
ftr-477	67	11	extension	extension	NOUN
ftr-477	67	12	of	of	ADP
ftr-477	67	13	the	the	DET
ftr-477	67	14	exclusion	exclusion	NOUN
ftr-477	67	15	to	to	ADP
ftr-477	67	16	all	all	DET
ftr-477	67	17	tort	tort	NOUN
ftr-477	67	18	-	-	PUNCT
ftr-477	67	19	type	type	NOUN
ftr-477	67	20	claims	claim	NOUN
ftr-477	67	21	arising	arise	VERB
ftr-477	67	22	from	from	ADP
ftr-477	67	23	a	a	DET
ftr-477	67	24	personal	personal	ADJ
ftr-477	67	25	injury	injury	NOUN
ftr-477	67	26	and	and	CCONJ
ftr-477	67	27	whether	whether	SCONJ
ftr-477	67	28	that	that	DET
ftr-477	67	29	extension	extension	NOUN
ftr-477	67	30	has	have	AUX
ftr-477	67	31	led	lead	VERB
ftr-477	67	32	to	to	PART
ftr-477	67	33	inappropriate	inappropriate	ADJ
ftr-477	67	34	results	result	NOUN
ftr-477	67	35	.	.	PUNCT
ftr-477	68	1	ii	ii	X
ftr-477	68	2	.	.	PUNCT
ftr-477	68	3	history	history	NOUN
ftr-477	68	4	a.	a.	NOUN
ftr-477	68	5	generally	generally	ADV
ftr-477	68	6	the	the	DET
ftr-477	68	7	treasury	treasury	NOUN
ftr-477	68	8	initially	initially	ADV
ftr-477	68	9	took	take	VERB
ftr-477	68	10	the	the	DET
ftr-477	68	11	position	position	NOUN
ftr-477	68	12	that	that	SCONJ
ftr-477	68	13	damages	damage	NOUN
ftr-477	68	14	received	receive	VERB
ftr-477	68	15	for	for	ADP
ftr-477	68	16	personal	personal	ADJ
ftr-477	68	17	injury	injury	NOUN
ftr-477	68	18	are	be	AUX
ftr-477	68	19	gross	gross	ADJ
ftr-477	68	20	income	income	NOUN
ftr-477	68	21	,	,	PUNCT
ftr-477	68	22	analogizing	analogize	VERB
ftr-477	68	23	them	they	PRON
ftr-477	68	24	to	to	ADP
ftr-477	68	25	the	the	DET
ftr-477	68	26	proceeds	proceed	NOUN
ftr-477	68	27	of	of	ADP
ftr-477	68	28	accident	accident	NOUN
ftr-477	68	29	insurance	insurance	NOUN
ftr-477	68	30	,	,	PUNCT
ftr-477	68	31	which	which	PRON
ftr-477	68	32	the	the	DET
ftr-477	68	33	treasury	treasury	NOUN
ftr-477	68	34	assumed	assume	VERB
ftr-477	68	35	to	to	PART
ftr-477	68	36	be	be	AUX
ftr-477	68	37	taxable.6	taxable.6	ADV
ftr-477	68	38	however	however	ADV
ftr-477	68	39	,	,	PUNCT
ftr-477	68	40	in	in	ADP
ftr-477	68	41	1918	1918	NUM
ftr-477	68	42	,	,	PUNCT
ftr-477	68	43	the	the	DET
ftr-477	68	44	attorney	attorney	NOUN
ftr-477	68	45	general	general	NOUN
ftr-477	68	46	issued	issue	VERB
ftr-477	68	47	an	an	DET
ftr-477	68	48	opinion	opinion	NOUN
ftr-477	68	49	concluding	conclude	VERB
ftr-477	68	50	that	that	SCONJ
ftr-477	68	51	accident	accident	NOUN
ftr-477	68	52	insurance	insurance	NOUN
ftr-477	68	53	proceeds	proceed	NOUN
ftr-477	68	54	are	be	AUX
ftr-477	68	55	not	not	PART
ftr-477	68	56	taxable	taxable	ADJ
ftr-477	68	57	because	because	SCONJ
ftr-477	68	58	they	they	PRON
ftr-477	68	59	constitute	constitute	VERB
ftr-477	68	60	a	a	DET
ftr-477	68	61	kind	kind	NOUN
ftr-477	68	62	of	of	ADP
ftr-477	68	63	conversion	conversion	NOUN
ftr-477	68	64	of	of	ADP
ftr-477	68	65	human	human	ADJ
ftr-477	68	66	capital	capital	NOUN
ftr-477	68	67	caused	cause	VERB
ftr-477	68	68	by	by	ADP
ftr-477	68	69	the	the	DET
ftr-477	68	70	injury.7	injury.7	NOUN
ftr-477	68	71	as	as	ADP
ftr-477	68	72	a	a	DET
ftr-477	68	73	consequence	consequence	NOUN
ftr-477	68	74	of	of	ADP
ftr-477	68	75	the	the	DET
ftr-477	68	76	attorney	attorney	NOUN
ftr-477	68	77	general	general	NOUN
ftr-477	68	78	's	's	PART
ftr-477	68	79	opinion	opinion	NOUN
ftr-477	68	80	,	,	PUNCT
ftr-477	68	81	the	the	DET
ftr-477	68	82	treasury	treasury	NOUN
ftr-477	68	83	promptly	promptly	ADV
ftr-477	68	84	revoked	revoke	VERB
ftr-477	68	85	the	the	DET
ftr-477	68	86	regulation	regulation	NOUN
ftr-477	68	87	that	that	PRON
ftr-477	68	88	declared	declare	VERB
ftr-477	68	89	personal	personal	ADJ
ftr-477	68	90	injury	injury	NOUN
ftr-477	68	91	damages	damage	NOUN
ftr-477	68	92	to	to	PART
ftr-477	68	93	be	be	AUX
ftr-477	68	94	taxable	taxable	ADJ
ftr-477	68	95	,	,	PUNCT
ftr-477	68	96	holding	hold	VERB
ftr-477	68	97	instead	instead	ADV
ftr-477	68	98	that	that	SCONJ
ftr-477	68	99	"	"	PUNCT
ftr-477	68	100	an	an	DET
ftr-477	68	101	6	6	NUM
ftr-477	68	102	.	.	PUNCT
ftr-477	69	1	"	"	PUNCT
ftr-477	69	2	[	[	PUNCT
ftr-477	69	3	an	an	DET
ftr-477	69	4	a]mount	a]mount	PROPN
ftr-477	69	5	received	receive	VERB
ftr-477	69	6	as	as	ADP
ftr-477	69	7	the	the	DET
ftr-477	69	8	result	result	NOUN
ftr-477	69	9	of	of	ADP
ftr-477	69	10	a	a	DET
ftr-477	69	11	suit	suit	NOUN
ftr-477	69	12	or	or	CCONJ
ftr-477	69	13	compromise	compromise	NOUN
ftr-477	69	14	for	for	ADP
ftr-477	69	15	personal	personal	ADJ
ftr-477	69	16	injury	injury	NOUN
ftr-477	69	17	,	,	PUNCT
ftr-477	69	18	being	be	AUX
ftr-477	69	19	similar	similar	ADJ
ftr-477	69	20	to	to	ADP
ftr-477	69	21	the	the	DET
ftr-477	69	22	proceeds	proceed	NOUN
ftr-477	69	23	of	of	ADP
ftr-477	69	24	accident	accident	NOUN
ftr-477	69	25	insurance	insurance	NOUN
ftr-477	69	26	,	,	PUNCT
ftr-477	69	27	is	be	AUX
ftr-477	69	28	to	to	PART
ftr-477	69	29	be	be	AUX
ftr-477	69	30	accounted	account	VERB
ftr-477	69	31	for	for	ADP
ftr-477	69	32	as	as	ADP
ftr-477	69	33	income	income	NOUN
ftr-477	69	34	.	.	PUNCT
ftr-477	69	35	"	"	PUNCT
ftr-477	70	1	reg	reg	NOUN
ftr-477	70	2	.	.	PROPN
ftr-477	71	1	33	33	NUM
ftr-477	71	2	,	,	PUNCT
ftr-477	71	3	art	art	NOUN
ftr-477	71	4	.	.	PUNCT
ftr-477	72	1	4	4	NUM
ftr-477	72	2	,	,	PUNCT
ftr-477	72	3	treas	treas	PROPN
ftr-477	72	4	.	.	PUNCT
ftr-477	73	1	dec	dec	PROPN
ftr-477	73	2	.	.	PROPN
ftr-477	74	1	int	int	PROPN
ftr-477	74	2	.	.	PUNCT
ftr-477	75	1	rev	rev	PROPN
ftr-477	75	2	.	.	PROPN
ftr-477	75	3	8	8	NUM
ftr-477	75	4	(	(	PUNCT
ftr-477	75	5	1918	1918	NUM
ftr-477	75	6	)	)	PUNCT
ftr-477	75	7	.	.	PUNCT
ftr-477	76	1	the	the	DET
ftr-477	76	2	history	history	NOUN
ftr-477	76	3	of	of	ADP
ftr-477	76	4	§	§	PROPN
ftr-477	76	5	104(a)(2	104(a)(2	NUM
ftr-477	76	6	)	)	PUNCT
ftr-477	76	7	is	be	AUX
ftr-477	76	8	recounted	recount	VERB
ftr-477	76	9	in	in	ADP
ftr-477	76	10	several	several	ADJ
ftr-477	76	11	articles	article	NOUN
ftr-477	76	12	.	.	PUNCT
ftr-477	77	1	e.g.	e.g.	ADV
ftr-477	77	2	,	,	PUNCT
ftr-477	77	3	margaret	margaret	PROPN
ftr-477	77	4	henning	henning	PROPN
ftr-477	77	5	,	,	PUNCT
ftr-477	77	6	recent	recent	ADJ
ftr-477	77	7	developments	development	NOUN
ftr-477	77	8	in	in	ADP
ftr-477	77	9	the	the	DET
ftr-477	77	10	tax	tax	NOUN
ftr-477	77	11	treatment	treatment	NOUN
ftr-477	77	12	of	of	ADP
ftr-477	77	13	personal	personal	ADJ
ftr-477	77	14	injury	injury	NOUN
ftr-477	77	15	and	and	CCONJ
ftr-477	77	16	punitive	punitive	ADJ
ftr-477	77	17	damage	damage	NOUN
ftr-477	77	18	recoveries	recovery	NOUN
ftr-477	77	19	,	,	PUNCT
ftr-477	77	20	45	45	NUM
ftr-477	77	21	tax	tax	NOUN
ftr-477	77	22	law	law	NOUN
ftr-477	77	23	.	.	PUNCT
ftr-477	78	1	783	783	NUM
ftr-477	78	2	,	,	PUNCT
ftr-477	78	3	784	784	NUM
ftr-477	78	4	-	-	SYM
ftr-477	78	5	95	95	NUM
ftr-477	78	6	(	(	PUNCT
ftr-477	78	7	1992	1992	NUM
ftr-477	78	8	)	)	PUNCT
ftr-477	78	9	;	;	PUNCT
ftr-477	78	10	james	james	PROPN
ftr-477	78	11	c.	c.	PROPN
ftr-477	78	12	moser	moser	PROPN
ftr-477	78	13	,	,	PUNCT
ftr-477	78	14	jr	jr	PROPN
ftr-477	78	15	.	.	PROPN
ftr-477	78	16	,	,	PUNCT
ftr-477	78	17	note	note	VERB
ftr-477	78	18	,	,	PUNCT
ftr-477	78	19	miller	miller	PROPN
ftr-477	78	20	v.	v.	PROPN
ftr-477	78	21	commissioner	commissioner	PROPN
ftr-477	78	22	.	.	PUNCT
ftr-477	79	1	the	the	DET
ftr-477	79	2	expanding	expand	VERB
ftr-477	79	3	scope	scope	NOUN
ftr-477	79	4	of	of	ADP
ftr-477	79	5	the	the	DET
ftr-477	79	6	i.r.c	i.r.c	NOUN
ftr-477	79	7	.	.	PUNCT
ftr-477	80	1	section	section	NOUN
ftr-477	80	2	104(a)(2	104(a)(2	NUM
ftr-477	80	3	)	)	PUNCT
ftr-477	80	4	exclusion	exclusion	NOUN
ftr-477	80	5	"	"	PUNCT
ftr-477	80	6	on	on	ADP
ftr-477	80	7	account	account	NOUN
ftr-477	80	8	of	of	ADP
ftr-477	80	9	personal	personal	ADJ
ftr-477	80	10	injuries	injury	NOUN
ftr-477	80	11	,	,	PUNCT
ftr-477	80	12	"	"	PUNCT
ftr-477	80	13	44	44	NUM
ftr-477	80	14	ark	ark	NOUN
ftr-477	80	15	.	.	PUNCT
ftr-477	81	1	l.	l.	PROPN
ftr-477	81	2	rev	rev	PROPN
ftr-477	81	3	.	.	PROPN
ftr-477	81	4	167	167	NUM
ftr-477	81	5	,	,	PUNCT
ftr-477	81	6	173	173	NUM
ftr-477	81	7	-	-	SYM
ftr-477	81	8	82	82	NUM
ftr-477	81	9	(	(	PUNCT
ftr-477	81	10	1991	1991	NUM
ftr-477	81	11	)	)	PUNCT
ftr-477	81	12	.	.	PUNCT
ftr-477	82	1	7	7	X
ftr-477	82	2	.	.	NOUN
ftr-477	82	3	31	31	NUM
ftr-477	82	4	op	op	NOUN
ftr-477	82	5	.	.	PUNCT
ftr-477	83	1	att'y	att'y	PROPN
ftr-477	83	2	gen	gen	PROPN
ftr-477	83	3	.	.	PROPN
ftr-477	83	4	304	304	NUM
ftr-477	83	5	,	,	PUNCT
ftr-477	83	6	308	308	NUM
ftr-477	83	7	(	(	PUNCT
ftr-477	83	8	1918	1918	NUM
ftr-477	83	9	)	)	PUNCT
ftr-477	83	10	.	.	PUNCT
ftr-477	84	1	the	the	DET
ftr-477	84	2	attorney	attorney	NOUN
ftr-477	84	3	general	general	NOUN
ftr-477	84	4	's	's	PART
ftr-477	84	5	opinion	opinion	NOUN
ftr-477	84	6	was	be	AUX
ftr-477	84	7	apparently	apparently	ADV
ftr-477	84	8	based	base	VERB
ftr-477	84	9	on	on	ADP
ftr-477	84	10	doyle	doyle	PROPN
ftr-477	84	11	v.	v.	PROPN
ftr-477	84	12	mitchell	mitchell	PROPN
ftr-477	84	13	bros	bros	PROPN
ftr-477	84	14	.	.	PROPN
ftr-477	84	15	co.	co.	PROPN
ftr-477	84	16	,	,	PUNCT
ftr-477	84	17	247	247	NUM
ftr-477	84	18	u.s	u.s	PROPN
ftr-477	84	19	.	.	PROPN
ftr-477	84	20	179	179	NUM
ftr-477	84	21	,	,	PUNCT
ftr-477	84	22	185	185	NUM
ftr-477	84	23	(	(	PUNCT
ftr-477	84	24	1918	1918	NUM
ftr-477	84	25	)	)	PUNCT
ftr-477	84	26	,	,	PUNCT
ftr-477	84	27	where	where	SCONJ
ftr-477	84	28	the	the	DET
ftr-477	84	29	court	court	NOUN
ftr-477	84	30	defined	define	VERB
ftr-477	84	31	"	"	PUNCT
ftr-477	84	32	income	income	NOUN
ftr-477	84	33	"	"	PUNCT
ftr-477	84	34	as	as	ADP
ftr-477	84	35	"	"	PUNCT
ftr-477	84	36	the	the	DET
ftr-477	84	37	gain	gain	NOUN
ftr-477	84	38	derived	derive	VERB
ftr-477	84	39	from	from	ADP
ftr-477	84	40	capital	capital	NOUN
ftr-477	84	41	,	,	PUNCT
ftr-477	84	42	from	from	ADP
ftr-477	84	43	labor	labor	NOUN
ftr-477	84	44	,	,	PUNCT
ftr-477	84	45	or	or	CCONJ
ftr-477	84	46	from	from	ADP
ftr-477	84	47	both	both	PRON
ftr-477	84	48	combined	combine	VERB
ftr-477	84	49	.	.	PUNCT
ftr-477	84	50	"	"	PUNCT
ftr-477	85	1	[	[	X
ftr-477	85	2	vol	vol	NOUN
ftr-477	85	3	.	.	PUNCT
ftr-477	85	4	2:6	2:6	NUM
ftr-477	85	5	comnpensatory	comnpensatory	ADJ
ftr-477	85	6	and	and	CCONJ
ftr-477	85	7	punitive	punitive	ADJ
ftr-477	85	8	damages	damage	NOUN
ftr-477	85	9	amount	amount	NOUN
ftr-477	85	10	received	receive	VERB
ftr-477	85	11	by	by	ADP
ftr-477	85	12	an	an	DET
ftr-477	85	13	individual	individual	NOUN
ftr-477	85	14	as	as	ADP
ftr-477	85	15	the	the	DET
ftr-477	85	16	result	result	NOUN
ftr-477	85	17	of	of	ADP
ftr-477	85	18	a	a	DET
ftr-477	85	19	suit	suit	NOUN
ftr-477	85	20	or	or	CCONJ
ftr-477	85	21	compromise	compromise	NOUN
ftr-477	85	22	for	for	ADP
ftr-477	85	23	personal	personal	ADJ
ftr-477	85	24	injuries	injury	NOUN
ftr-477	85	25	sustained	sustain	VERB
ftr-477	85	26	by	by	ADP
ftr-477	85	27	him	he	PRON
ftr-477	85	28	through	through	ADP
ftr-477	85	29	accident	accident	NOUN
ftr-477	85	30	"	"	PUNCT
ftr-477	85	31	is	be	AUX
ftr-477	85	32	not	not	PART
ftr-477	85	33	gross	gross	ADJ
ftr-477	85	34	income	income	NOUN
ftr-477	85	35	.	.	PUNCT
ftr-477	85	36	'	'	PUNCT
ftr-477	86	1	the	the	DET
ftr-477	86	2	revenue	revenue	NOUN
ftr-477	86	3	act	act	NOUN
ftr-477	86	4	of	of	ADP
ftr-477	86	5	1918	1918	NUM
ftr-477	86	6	,	,	PUNCT
ftr-477	86	7	enacted	enact	VERB
ftr-477	86	8	in	in	ADP
ftr-477	86	9	1919	1919	NUM
ftr-477	86	10	,	,	PUNCT
ftr-477	86	11	included	include	VERB
ftr-477	86	12	a	a	DET
ftr-477	86	13	provision	provision	NOUN
ftr-477	86	14	excluding	exclude	VERB
ftr-477	86	15	from	from	ADP
ftr-477	86	16	gross	gross	ADJ
ftr-477	86	17	income	income	NOUN
ftr-477	86	18	"	"	PUNCT
ftr-477	86	19	[	[	PUNCT
ftr-477	86	20	a]mounts	a]mount	NOUN
ftr-477	86	21	received	receive	VERB
ftr-477	86	22	,	,	PUNCT
ftr-477	86	23	through	through	ADP
ftr-477	86	24	accident	accident	NOUN
ftr-477	86	25	or	or	CCONJ
ftr-477	86	26	health	health	NOUN
ftr-477	86	27	insurance	insurance	NOUN
ftr-477	86	28	or	or	CCONJ
ftr-477	86	29	under	under	ADP
ftr-477	86	30	workmen	workman	NOUN
ftr-477	86	31	's	's	PART
ftr-477	86	32	compensation	compensation	NOUN
ftr-477	86	33	acts	act	VERB
ftr-477	86	34	,	,	PUNCT
ftr-477	86	35	as	as	SCONJ
ftr-477	86	36	compensation	compensation	NOUN
ftr-477	86	37	for	for	ADP
ftr-477	86	38	personal	personal	ADJ
ftr-477	86	39	injuries	injury	NOUN
ftr-477	86	40	or	or	CCONJ
ftr-477	86	41	sickness	sickness	NOUN
ftr-477	86	42	,	,	PUNCT
ftr-477	86	43	plus	plus	CCONJ
ftr-477	86	44	the	the	DET
ftr-477	86	45	amount	amount	NOUN
ftr-477	86	46	of	of	ADP
ftr-477	86	47	any	any	DET
ftr-477	86	48	damages	damage	NOUN
ftr-477	86	49	received	receive	VERB
ftr-477	86	50	whether	whether	SCONJ
ftr-477	86	51	by	by	ADP
ftr-477	86	52	suit	suit	NOUN
ftr-477	86	53	or	or	CCONJ
ftr-477	86	54	agreement	agreement	NOUN
ftr-477	86	55	on	on	ADP
ftr-477	86	56	account	account	NOUN
ftr-477	86	57	of	of	ADP
ftr-477	86	58	such	such	ADJ
ftr-477	86	59	injuries	injury	NOUN
ftr-477	86	60	or	or	CCONJ
ftr-477	86	61	sickness	sickness	NOUN
ftr-477	86	62	.	.	PUNCT
ftr-477	87	1	"9	"9	VERB
ftr-477	87	2	the	the	DET
ftr-477	87	3	ways	way	NOUN
ftr-477	87	4	and	and	CCONJ
ftr-477	87	5	means	mean	VERB
ftr-477	87	6	committee	committee	NOUN
ftr-477	87	7	report	report	NOUN
ftr-477	87	8	on	on	ADP
ftr-477	87	9	this	this	DET
ftr-477	87	10	provision	provision	NOUN
ftr-477	87	11	stated	state	VERB
ftr-477	87	12	:	:	PUNCT
ftr-477	87	13	under	under	ADP
ftr-477	87	14	the	the	DET
ftr-477	87	15	present	present	ADJ
ftr-477	87	16	law	law	NOUN
ftr-477	87	17	it	it	PRON
ftr-477	87	18	is	be	AUX
ftr-477	87	19	doubtful	doubtful	ADJ
ftr-477	87	20	whether	whether	SCONJ
ftr-477	87	21	amounts	amount	NOUN
ftr-477	87	22	received	receive	VERB
ftr-477	87	23	through	through	ADP
ftr-477	87	24	accident	accident	NOUN
ftr-477	87	25	or	or	CCONJ
ftr-477	87	26	health	health	NOUN
ftr-477	87	27	insurance	insurance	NOUN
ftr-477	87	28	,	,	PUNCT
ftr-477	87	29	or	or	CCONJ
ftr-477	87	30	under	under	ADP
ftr-477	87	31	workmen	workman	NOUN
ftr-477	87	32	's	's	PART
ftr-477	87	33	compensation	compensation	NOUN
ftr-477	87	34	acts	act	VERB
ftr-477	87	35	,	,	PUNCT
ftr-477	87	36	as	as	ADP
ftr-477	87	37	compensation	compensation	NOUN
ftr-477	87	38	for	for	ADP
ftr-477	87	39	personal	personal	ADJ
ftr-477	87	40	injury	injury	NOUN
ftr-477	87	41	or	or	CCONJ
ftr-477	87	42	sickness	sickness	NOUN
ftr-477	87	43	,	,	PUNCT
ftr-477	87	44	and	and	CCONJ
ftr-477	87	45	damages	damage	NOUN
ftr-477	87	46	received	receive	VERB
ftr-477	87	47	on	on	ADP
ftr-477	87	48	account	account	NOUN
ftr-477	87	49	of	of	ADP
ftr-477	87	50	such	such	ADJ
ftr-477	87	51	injuries	injury	NOUN
ftr-477	87	52	or	or	CCONJ
ftr-477	87	53	sickness	sickness	NOUN
ftr-477	87	54	,	,	PUNCT
ftr-477	87	55	are	be	AUX
ftr-477	87	56	required	require	VERB
ftr-477	87	57	to	to	PART
ftr-477	87	58	be	be	AUX
ftr-477	87	59	included	include	VERB
ftr-477	87	60	in	in	ADP
ftr-477	87	61	gross	gross	ADJ
ftr-477	87	62	income	income	NOUN
ftr-477	87	63	.	.	PUNCT
ftr-477	88	1	the	the	DET
ftr-477	88	2	proposed	propose	VERB
ftr-477	88	3	bill	bill	NOUN
ftr-477	88	4	provides	provide	VERB
ftr-477	88	5	that	that	SCONJ
ftr-477	88	6	such	such	ADJ
ftr-477	88	7	amounts	amount	NOUN
ftr-477	88	8	shall	shall	AUX
ftr-477	88	9	not	not	PART
ftr-477	88	10	be	be	AUX
ftr-477	88	11	included	include	VERB
ftr-477	88	12	in	in	ADP
ftr-477	88	13	gross	gross	ADJ
ftr-477	88	14	income	income	NOUN
ftr-477	88	15	.	.	PUNCT
ftr-477	88	16	'0	'0	X
ftr-477	89	1	thus	thus	ADV
ftr-477	89	2	,	,	PUNCT
ftr-477	89	3	the	the	DET
ftr-477	89	4	first	first	ADJ
ftr-477	89	5	statutory	statutory	ADJ
ftr-477	89	6	antecedent	antecedent	NOUN
ftr-477	89	7	of	of	ADP
ftr-477	89	8	section	section	NOUN
ftr-477	89	9	104(a)(2	104(a)(2	NUM
ftr-477	89	10	)	)	PUNCT
ftr-477	89	11	was	be	AUX
ftr-477	89	12	adopted	adopt	VERB
ftr-477	89	13	in	in	ADP
ftr-477	89	14	order	order	NOUN
ftr-477	89	15	to	to	PART
ftr-477	89	16	codify	codify	VERB
ftr-477	89	17	what	what	PRON
ftr-477	89	18	congress	congress	PROPN
ftr-477	89	19	believed	believe	VERB
ftr-477	89	20	to	to	PART
ftr-477	89	21	be	be	AUX
ftr-477	89	22	the	the	DET
ftr-477	89	23	state	state	NOUN
ftr-477	89	24	of	of	ADP
ftr-477	89	25	the	the	DET
ftr-477	89	26	law	law	NOUN
ftr-477	89	27	at	at	ADP
ftr-477	89	28	that	that	DET
ftr-477	89	29	time	time	NOUN
ftr-477	89	30	and	and	CCONJ
ftr-477	89	31	to	to	PART
ftr-477	89	32	eliminate	eliminate	VERB
ftr-477	89	33	the	the	DET
ftr-477	89	34	possibility	possibility	NOUN
ftr-477	89	35	that	that	SCONJ
ftr-477	89	36	case	case	NOUN
ftr-477	89	37	law	law	NOUN
ftr-477	89	38	would	would	AUX
ftr-477	89	39	follow	follow	VERB
ftr-477	89	40	a	a	DET
ftr-477	89	41	different	different	ADJ
ftr-477	89	42	path	path	NOUN
ftr-477	89	43	.	.	PUNCT
ftr-477	90	1	the	the	DET
ftr-477	90	2	service	service	NOUN
ftr-477	90	3	initially	initially	ADV
ftr-477	90	4	concluded	conclude	VERB
ftr-477	90	5	that	that	SCONJ
ftr-477	90	6	the	the	DET
ftr-477	90	7	statutory	statutory	ADJ
ftr-477	90	8	exclusion	exclusion	NOUN
ftr-477	90	9	applied	apply	VERB
ftr-477	90	10	only	only	ADV
ftr-477	90	11	to	to	ADP
ftr-477	90	12	damages	damage	NOUN
ftr-477	90	13	for	for	ADP
ftr-477	90	14	physical	physical	ADJ
ftr-477	90	15	injuries	injury	NOUN
ftr-477	90	16	and	and	CCONJ
ftr-477	90	17	that	that	SCONJ
ftr-477	90	18	damages	damage	NOUN
ftr-477	90	19	for	for	ADP
ftr-477	90	20	nonphysical	nonphysical	ADJ
ftr-477	90	21	personal	personal	ADJ
ftr-477	90	22	injuries	injury	NOUN
ftr-477	90	23	were	be	AUX
ftr-477	90	24	taxable	taxable	ADJ
ftr-477	90	25	.	.	PUNCT
ftr-477	90	26	"	"	PUNCT
ftr-477	91	1	however	however	ADV
ftr-477	91	2	,	,	PUNCT
ftr-477	91	3	the	the	DET
ftr-477	91	4	service	service	NOUN
ftr-477	91	5	repudiated	repudiate	VERB
ftr-477	91	6	that	that	DET
ftr-477	91	7	view	view	NOUN
ftr-477	91	8	only	only	ADV
ftr-477	91	9	a	a	DET
ftr-477	91	10	few	few	ADJ
ftr-477	91	11	years	year	NOUN
ftr-477	91	12	later	later	ADV
ftr-477	91	13	and	and	CCONJ
ftr-477	91	14	acknowledged	acknowledge	VERB
ftr-477	91	15	that	that	SCONJ
ftr-477	91	16	damages	damage	NOUN
ftr-477	91	17	(	(	PUNCT
ftr-477	91	18	or	or	CCONJ
ftr-477	91	19	a	a	DET
ftr-477	91	20	settlement	settlement	NOUN
ftr-477	91	21	payment	payment	NOUN
ftr-477	91	22	)	)	PUNCT
ftr-477	91	23	for	for	ADP
ftr-477	91	24	an	an	DET
ftr-477	91	25	invasion	invasion	NOUN
ftr-477	91	26	of	of	ADP
ftr-477	91	27	a	a	DET
ftr-477	91	28	personal	personal	ADJ
ftr-477	91	29	right	right	NOUN
ftr-477	91	30	(	(	PUNCT
ftr-477	91	31	e.g.	e.g.	ADV
ftr-477	91	32	,	,	PUNCT
ftr-477	91	33	defamation	defamation	NOUN
ftr-477	91	34	or	or	CCONJ
ftr-477	91	35	alienation	alienation	NOUN
ftr-477	91	36	of	of	ADP
ftr-477	91	37	affection	affection	NOUN
ftr-477	91	38	)	)	PUNCT
ftr-477	91	39	was	be	AUX
ftr-477	91	40	not	not	PART
ftr-477	91	41	taxable	taxable	ADJ
ftr-477	91	42	because	because	SCONJ
ftr-477	91	43	such	such	ADJ
ftr-477	91	44	receipts	receipt	NOUN
ftr-477	91	45	are	be	AUX
ftr-477	91	46	not	not	PART
ftr-477	91	47	gain	gain	NOUN
ftr-477	91	48	to	to	ADP
ftr-477	91	49	the	the	DET
ftr-477	91	50	taxpayer.12	taxpayer.12	NOUN
ftr-477	91	51	the	the	DET
ftr-477	91	52	board	board	NOUN
ftr-477	91	53	of	of	ADP
ftr-477	91	54	tax	tax	NOUN
ftr-477	91	55	appeals	appeal	NOUN
ftr-477	91	56	(	(	PUNCT
ftr-477	91	57	the	the	DET
ftr-477	91	58	predecessor	predecessor	NOUN
ftr-477	91	59	of	of	ADP
ftr-477	91	60	the	the	DET
ftr-477	91	61	tax	tax	NOUN
ftr-477	91	62	court	court	NOUN
ftr-477	91	63	)	)	PUNCT
ftr-477	91	64	similarly	similarly	ADV
ftr-477	91	65	determined	determine	VERB
ftr-477	91	66	that	that	SCONJ
ftr-477	91	67	apart	apart	ADV
ftr-477	91	68	from	from	ADP
ftr-477	91	69	the	the	DET
ftr-477	91	70	statutory	statutory	ADJ
ftr-477	91	71	exclusion	exclusion	NOUN
ftr-477	91	72	,	,	PUNCT
ftr-477	91	73	damages	damage	NOUN
ftr-477	91	74	for	for	ADP
ftr-477	91	75	defamation	defamation	NOUN
ftr-477	91	76	are	be	AUX
ftr-477	91	77	not	not	PART
ftr-477	91	78	gross	gross	ADJ
ftr-477	91	79	income	income	NOUN
ftr-477	91	80	because	because	SCONJ
ftr-477	91	81	,	,	PUNCT
ftr-477	91	82	in	in	ADP
ftr-477	91	83	the	the	DET
ftr-477	91	84	court	court	NOUN
ftr-477	91	85	's	's	PART
ftr-477	91	86	view	view	NOUN
ftr-477	91	87	,	,	PUNCT
ftr-477	91	88	the	the	DET
ftr-477	91	89	term	term	NOUN
ftr-477	91	90	"	"	PUNCT
ftr-477	91	91	income	income	NOUN
ftr-477	91	92	"	"	PUNCT
ftr-477	91	93	does	do	AUX
ftr-477	91	94	not	not	PART
ftr-477	91	95	encompass	encompass	VERB
ftr-477	91	96	them	they	PRON
ftr-477	91	97	.	.	PUNCT
ftr-477	92	1	3	3	NUM
ftr-477	92	2	the	the	DET
ftr-477	92	3	service	service	NOUN
ftr-477	92	4	acquiesced	acquiesce	VERB
ftr-477	92	5	in	in	ADP
ftr-477	92	6	that	that	DET
ftr-477	92	7	8	8	NUM
ftr-477	92	8	.	.	PUNCT
ftr-477	93	1	t.d	t.d	PROPN
ftr-477	93	2	.	.	PROPN
ftr-477	93	3	2747	2747	NUM
ftr-477	93	4	,	,	PUNCT
ftr-477	93	5	treas	treas	PROPN
ftr-477	93	6	.	.	PUNCT
ftr-477	94	1	dec	dec	PROPN
ftr-477	94	2	.	.	PROPN
ftr-477	95	1	int	int	PROPN
ftr-477	95	2	.	.	PUNCT
ftr-477	96	1	rev	rev	PROPN
ftr-477	96	2	.	.	PROPN
ftr-477	96	3	457	457	NUM
ftr-477	96	4	(	(	PUNCT
ftr-477	96	5	1918	1918	NUM
ftr-477	96	6	)	)	PUNCT
ftr-477	96	7	.	.	PUNCT
ftr-477	97	1	9	9	X
ftr-477	97	2	.	.	X
ftr-477	97	3	revenue	revenue	NOUN
ftr-477	97	4	act	act	NOUN
ftr-477	97	5	of	of	ADP
ftr-477	97	6	1918	1918	NUM
ftr-477	97	7	,	,	PUNCT
ftr-477	97	8	pub	pub	NOUN
ftr-477	97	9	.	.	PUNCT
ftr-477	98	1	l.	l.	PROPN
ftr-477	98	2	no	no	INTJ
ftr-477	98	3	.	.	PROPN
ftr-477	99	1	65	65	NUM
ftr-477	99	2	-	-	SYM
ftr-477	99	3	254	254	NUM
ftr-477	99	4	,	,	PUNCT
ftr-477	99	5	§	§	PROPN
ftr-477	99	6	213(b)(6	213(b)(6	NUM
ftr-477	99	7	)	)	PUNCT
ftr-477	99	8	.	.	PUNCT
ftr-477	100	1	40	40	NUM
ftr-477	100	2	stat	stat	NOUN
ftr-477	100	3	.	.	PUNCT
ftr-477	100	4	1057	1057	NUM
ftr-477	100	5	,	,	PUNCT
ftr-477	100	6	1066	1066	NUM
ftr-477	100	7	(	(	PUNCT
ftr-477	100	8	1919	1919	NUM
ftr-477	100	9	)	)	PUNCT
ftr-477	100	10	.	.	PUNCT
ftr-477	101	1	10	10	NUM
ftr-477	101	2	.	.	PUNCT
ftr-477	101	3	h.r	h.r	PROPN
ftr-477	101	4	.	.	PROPN
ftr-477	101	5	rep	rep	PROPN
ftr-477	101	6	.	.	PROPN
ftr-477	101	7	no	no	INTJ
ftr-477	101	8	.	.	NOUN
ftr-477	102	1	767	767	NUM
ftr-477	102	2	,	,	PUNCT
ftr-477	102	3	65th	65th	ADJ
ftr-477	102	4	cong	cong	NOUN
ftr-477	102	5	.	.	PROPN
ftr-477	102	6	,	,	PUNCT
ftr-477	102	7	2d	2d	PROPN
ftr-477	102	8	sess	sess	NOUN
ftr-477	102	9	.	.	PUNCT
ftr-477	103	1	9	9	NUM
ftr-477	103	2	-	-	SYM
ftr-477	103	3	10	10	NUM
ftr-477	103	4	(	(	PUNCT
ftr-477	103	5	1918	1918	NUM
ftr-477	103	6	)	)	PUNCT
ftr-477	103	7	.	.	PUNCT
ftr-477	104	1	reprinted	reprint	VERB
ftr-477	104	2	in	in	ADP
ftr-477	104	3	1939	1939	NUM
ftr-477	104	4	-	-	SYM
ftr-477	104	5	1	1	NUM
ftr-477	104	6	(	(	PUNCT
ftr-477	104	7	part	part	NOUN
ftr-477	104	8	2	2	NUM
ftr-477	104	9	)	)	PUNCT
ftr-477	104	10	c.b	c.b	PROPN
ftr-477	104	11	.	.	PROPN
ftr-477	104	12	86	86	NUM
ftr-477	104	13	,	,	PUNCT
ftr-477	104	14	92	92	NUM
ftr-477	104	15	.	.	NOUN
ftr-477	104	16	11	11	NUM
ftr-477	104	17	.	.	X
ftr-477	105	1	e.g.	e.g.	ADV
ftr-477	105	2	,	,	PUNCT
ftr-477	105	3	sol	sol	NOUN
ftr-477	105	4	.	.	PROPN
ftr-477	106	1	mem	mem	PROPN
ftr-477	106	2	.	.	X
ftr-477	107	1	1384	1384	NUM
ftr-477	107	2	,	,	PUNCT
ftr-477	107	3	2	2	NUM
ftr-477	107	4	c.b	c.b	PROPN
ftr-477	107	5	.	.	PROPN
ftr-477	107	6	71	71	NUM
ftr-477	107	7	(	(	PUNCT
ftr-477	107	8	1920	1920	NUM
ftr-477	107	9	)	)	PUNCT
ftr-477	107	10	(	(	PUNCT
ftr-477	107	11	holding	hold	VERB
ftr-477	107	12	that	that	PRON
ftr-477	107	13	damages	damage	NOUN
ftr-477	107	14	for	for	ADP
ftr-477	107	15	alienation	alienation	NOUN
ftr-477	107	16	of	of	ADP
ftr-477	107	17	affections	affection	NOUN
ftr-477	107	18	(	(	PUNCT
ftr-477	107	19	although	although	SCONJ
ftr-477	107	20	a	a	DET
ftr-477	107	21	personal	personal	ADJ
ftr-477	107	22	injury	injury	NOUN
ftr-477	107	23	)	)	PUNCT
ftr-477	107	24	are	be	AUX
ftr-477	107	25	taxable	taxable	ADJ
ftr-477	107	26	)	)	PUNCT
ftr-477	107	27	;	;	PUNCT
ftr-477	107	28	sol	sol	NOUN
ftr-477	107	29	.	.	X
ftr-477	107	30	mem	mem	PROPN
ftr-477	107	31	.	.	X
ftr-477	107	32	957	957	NUM
ftr-477	107	33	,	,	PUNCT
ftr-477	107	34	1	1	NUM
ftr-477	107	35	c.b	c.b	PROPN
ftr-477	107	36	.	.	PROPN
ftr-477	107	37	65	65	NUM
ftr-477	107	38	(	(	PUNCT
ftr-477	107	39	1919	1919	NUM
ftr-477	107	40	)	)	PUNCT
ftr-477	107	41	(	(	PUNCT
ftr-477	107	42	holding	hold	VERB
ftr-477	107	43	taxable	taxable	ADJ
ftr-477	107	44	damages	damage	NOUN
ftr-477	107	45	for	for	ADP
ftr-477	107	46	defamation	defamation	NOUN
ftr-477	107	47	)	)	PUNCT
ftr-477	107	48	.	.	PUNCT
ftr-477	108	1	12	12	NUM
ftr-477	108	2	.	.	PUNCT
ftr-477	109	1	sol	sol	PROPN
ftr-477	109	2	.	.	PUNCT
ftr-477	110	1	op	op	NOUN
ftr-477	110	2	.	.	PUNCT
ftr-477	111	1	132	132	NUM
ftr-477	111	2	,	,	PUNCT
ftr-477	111	3	i	i	PRON
ftr-477	111	4	-	-	PUNCT
ftr-477	111	5	i	i	PROPN
ftr-477	111	6	c.b	c.b	PROPN
ftr-477	111	7	.	.	PROPN
ftr-477	111	8	92	92	NUM
ftr-477	111	9	(	(	PUNCT
ftr-477	111	10	1922	1922	NUM
ftr-477	111	11	)	)	PUNCT
ftr-477	111	12	.	.	PUNCT
ftr-477	112	1	superseded	supersede	VERB
ftr-477	112	2	by	by	ADP
ftr-477	112	3	rev	rev	PROPN
ftr-477	112	4	.	.	PROPN
ftr-477	112	5	rul	rul	NOUN
ftr-477	112	6	.	.	PUNCT
ftr-477	113	1	74	74	NUM
ftr-477	113	2	-	-	SYM
ftr-477	113	3	77	77	NUM
ftr-477	113	4	,	,	PUNCT
ftr-477	113	5	1974	1974	NUM
ftr-477	113	6	-	-	SYM
ftr-477	113	7	1	1	NUM
ftr-477	113	8	c.b	c.b	PROPN
ftr-477	113	9	.	.	PROPN
ftr-477	113	10	33	33	NUM
ftr-477	113	11	(	(	PUNCT
ftr-477	113	12	holding	hold	VERB
ftr-477	113	13	also	also	ADV
ftr-477	113	14	that	that	SCONJ
ftr-477	113	15	damages	damage	NOUN
ftr-477	113	16	received	receive	VERB
ftr-477	113	17	for	for	ADP
ftr-477	113	18	alienation	alienation	NOUN
ftr-477	113	19	of	of	ADP
ftr-477	113	20	affections	affection	NOUN
ftr-477	113	21	or	or	CCONJ
ftr-477	113	22	for	for	ADP
ftr-477	113	23	custody	custody	NOUN
ftr-477	113	24	of	of	ADP
ftr-477	113	25	a	a	DET
ftr-477	113	26	child	child	NOUN
ftr-477	113	27	are	be	AUX
ftr-477	113	28	excluded	exclude	VERB
ftr-477	113	29	from	from	ADP
ftr-477	113	30	income	income	NOUN
ftr-477	113	31	)	)	PUNCT
ftr-477	113	32	.	.	PUNCT
ftr-477	114	1	13	13	NUM
ftr-477	114	2	.	.	X
ftr-477	114	3	hawkins	hawkins	PROPN
ftr-477	114	4	v.	v.	PROPN
ftr-477	114	5	commissioner	commissioner	PROPN
ftr-477	114	6	,	,	PUNCT
ftr-477	114	7	6	6	NUM
ftr-477	114	8	b.t.a	b.t.a	NOUN
ftr-477	114	9	.	.	NOUN
ftr-477	114	10	1023	1023	NUM
ftr-477	114	11	,	,	PUNCT
ftr-477	114	12	1024	1024	NUM
ftr-477	114	13	(	(	PUNCT
ftr-477	114	14	1927	1927	NUM
ftr-477	114	15	)	)	PUNCT
ftr-477	114	16	.	.	PUNCT
ftr-477	115	1	acq	acq	PROPN
ftr-477	115	2	..	..	PUNCT
ftr-477	115	3	vi	vi	PROPN
ftr-477	115	4	-	-	PROPN
ftr-477	115	5	i	i	PRON
ftr-477	115	6	c.b	c.b	PROPN
ftr-477	115	7	.	.	PROPN
ftr-477	115	8	14	14	NUM
ftr-477	115	9	(	(	PUNCT
ftr-477	115	10	1928	1928	NUM
ftr-477	115	11	)	)	PUNCT
ftr-477	115	12	.	.	PUNCT
ftr-477	116	1	the	the	DET
ftr-477	116	2	hawkins	hawkins	PROPN
ftr-477	116	3	opinion	opinion	NOUN
ftr-477	116	4	implies	imply	VERB
ftr-477	116	5	that	that	SCONJ
ftr-477	116	6	if	if	SCONJ
ftr-477	116	7	the	the	DET
ftr-477	116	8	taxpayer	taxpayer	NOUN
ftr-477	116	9	had	have	AUX
ftr-477	116	10	received	receive	VERB
ftr-477	116	11	punitive	punitive	ADJ
ftr-477	116	12	damages	damage	NOUN
ftr-477	116	13	,	,	PUNCT
ftr-477	116	14	they	they	PRON
ftr-477	116	15	would	would	AUX
ftr-477	116	16	have	have	AUX
ftr-477	116	17	been	be	AUX
ftr-477	116	18	taxable	taxable	ADJ
ftr-477	116	19	.	.	PUNCT
ftr-477	117	1	since	since	SCONJ
ftr-477	117	2	the	the	DET
ftr-477	117	3	factual	factual	ADJ
ftr-477	117	4	events	event	NOUN
ftr-477	117	5	of	of	ADP
ftr-477	117	6	the	the	DET
ftr-477	117	7	case	case	NOUN
ftr-477	117	8	arose	arise	VERB
ftr-477	117	9	before	before	ADP
ftr-477	117	10	the	the	DET
ftr-477	117	11	effective	effective	ADJ
ftr-477	117	12	date	date	NOUN
ftr-477	117	13	19951	19951	NUM
ftr-477	117	14	florida	florida	PROPN
ftr-477	117	15	tax	tax	NOUN
ftr-477	117	16	review	review	NOUN
ftr-477	117	17	decision	decision	NOUN
ftr-477	117	18	,	,	PUNCT
ftr-477	117	19	thereby	thereby	ADV
ftr-477	117	20	reaffirming	reaffirm	VERB
ftr-477	117	21	its	its	PRON
ftr-477	117	22	acceptance	acceptance	NOUN
ftr-477	117	23	of	of	ADP
ftr-477	117	24	the	the	DET
ftr-477	117	25	excludability	excludability	NOUN
ftr-477	117	26	of	of	ADP
ftr-477	117	27	damages	damage	NOUN
ftr-477	117	28	for	for	ADP
ftr-477	117	29	nonphysical	nonphysical	ADJ
ftr-477	117	30	personal	personal	ADJ
ftr-477	117	31	injuries	injury	NOUN
ftr-477	117	32	.	.	PUNCT
ftr-477	118	1	the	the	DET
ftr-477	118	2	exclusion	exclusion	NOUN
ftr-477	118	3	of	of	ADP
ftr-477	118	4	damages	damage	NOUN
ftr-477	118	5	for	for	ADP
ftr-477	118	6	nonphysical	nonphysical	ADJ
ftr-477	118	7	injuries	injury	NOUN
ftr-477	118	8	thus	thus	ADV
ftr-477	118	9	was	be	AUX
ftr-477	118	10	initially	initially	ADV
ftr-477	118	11	grounded	ground	VERB
ftr-477	118	12	on	on	ADP
ftr-477	118	13	a	a	DET
ftr-477	118	14	construction	construction	NOUN
ftr-477	118	15	of	of	ADP
ftr-477	118	16	the	the	DET
ftr-477	118	17	term	term	NOUN
ftr-477	118	18	"	"	PUNCT
ftr-477	118	19	income	income	NOUN
ftr-477	118	20	"	"	PUNCT
ftr-477	118	21	(	(	PUNCT
ftr-477	118	22	as	as	SCONJ
ftr-477	118	23	employed	employ	VERB
ftr-477	118	24	in	in	ADP
ftr-477	118	25	the	the	DET
ftr-477	118	26	revenue	revenue	NOUN
ftr-477	118	27	acts	act	NOUN
ftr-477	118	28	)	)	PUNCT
ftr-477	118	29	rather	rather	ADV
ftr-477	118	30	than	than	ADP
ftr-477	118	31	on	on	ADP
ftr-477	118	32	the	the	DET
ftr-477	118	33	statutory	statutory	ADJ
ftr-477	118	34	antecedent	antecedent	NOUN
ftr-477	118	35	to	to	PART
ftr-477	118	36	section	section	VERB
ftr-477	118	37	104(a)(2	104(a)(2	NUM
ftr-477	118	38	)	)	PUNCT
ftr-477	118	39	.	.	PUNCT
ftr-477	119	1	the	the	DET
ftr-477	119	2	determination	determination	NOUN
ftr-477	119	3	that	that	PRON
ftr-477	119	4	such	such	ADJ
ftr-477	119	5	damages	damage	NOUN
ftr-477	119	6	are	be	AUX
ftr-477	119	7	within	within	ADP
ftr-477	119	8	the	the	DET
ftr-477	119	9	statutory	statutory	ADJ
ftr-477	119	10	exclusion	exclusion	NOUN
ftr-477	119	11	for	for	ADP
ftr-477	119	12	personal	personal	ADJ
ftr-477	119	13	injuries	injury	NOUN
ftr-477	119	14	came	come	VERB
ftr-477	119	15	later	later	ADV
ftr-477	119	16	.	.	PUNCT
ftr-477	120	1	indeed	indeed	ADV
ftr-477	120	2	,	,	PUNCT
ftr-477	120	3	it	it	PRON
ftr-477	120	4	was	be	AUX
ftr-477	120	5	some	some	PRON
ftr-477	120	6	45	45	NUM
ftr-477	120	7	years	year	NOUN
ftr-477	120	8	later	later	ADV
ftr-477	120	9	that	that	SCONJ
ftr-477	120	10	the	the	DET
ftr-477	120	11	courts	court	NOUN
ftr-477	120	12	and	and	CCONJ
ftr-477	120	13	the	the	DET
ftr-477	120	14	service	service	NOUN
ftr-477	120	15	held	hold	VERB
ftr-477	120	16	that	that	SCONJ
ftr-477	120	17	the	the	DET
ftr-477	120	18	statutory	statutory	ADJ
ftr-477	120	19	exclusion	exclusion	NOUN
ftr-477	120	20	of	of	ADP
ftr-477	120	21	damages	damage	NOUN
ftr-477	120	22	for	for	ADP
ftr-477	120	23	personal	personal	ADJ
ftr-477	120	24	injuries	injury	NOUN
ftr-477	120	25	applied	apply	VERB
ftr-477	120	26	equally	equally	ADV
ftr-477	120	27	to	to	ADP
ftr-477	120	28	physical	physical	ADJ
ftr-477	120	29	and	and	CCONJ
ftr-477	120	30	nonphysical	nonphysical	ADJ
ftr-477	120	31	injuries	injury	NOUN
ftr-477	120	32	.	.	PUNCT
ftr-477	121	1	14	14	NUM
ftr-477	121	2	any	any	DET
ftr-477	121	3	lingering	linger	VERB
ftr-477	121	4	doubt	doubt	NOUN
ftr-477	121	5	about	about	ADP
ftr-477	121	6	the	the	DET
ftr-477	121	7	issue	issue	NOUN
ftr-477	121	8	was	be	AUX
ftr-477	121	9	laid	lay	VERB
ftr-477	121	10	to	to	PART
ftr-477	121	11	rest	rest	VERB
ftr-477	121	12	by	by	ADP
ftr-477	121	13	the	the	DET
ftr-477	121	14	supreme	supreme	PROPN
ftr-477	121	15	court	court	PROPN
ftr-477	121	16	in	in	ADP
ftr-477	121	17	its	its	PRON
ftr-477	121	18	1992	1992	NUM
ftr-477	121	19	burke15	burke15	NOUN
ftr-477	121	20	decision	decision	NOUN
ftr-477	121	21	in	in	ADP
ftr-477	121	22	which	which	PRON
ftr-477	121	23	a	a	DET
ftr-477	121	24	majority	majority	NOUN
ftr-477	121	25	of	of	ADP
ftr-477	121	26	the	the	DET
ftr-477	121	27	supreme	supreme	PROPN
ftr-477	121	28	court	court	PROPN
ftr-477	121	29	held	hold	VERB
ftr-477	121	30	section	section	NOUN
ftr-477	121	31	104(a)(2	104(a)(2	NOUN
ftr-477	121	32	)	)	PUNCT
ftr-477	121	33	applicable	applicable	ADJ
ftr-477	121	34	to	to	ADP
ftr-477	121	35	damages	damage	NOUN
ftr-477	121	36	for	for	ADP
ftr-477	121	37	nonphysical	nonphysical	ADJ
ftr-477	121	38	personal	personal	ADJ
ftr-477	121	39	injuries	injury	NOUN
ftr-477	121	40	and	and	CCONJ
ftr-477	121	41	rejected	reject	VERB
ftr-477	121	42	the	the	DET
ftr-477	121	43	contrary	contrary	ADJ
ftr-477	121	44	suggestion	suggestion	NOUN
ftr-477	121	45	made	make	VERB
ftr-477	121	46	by	by	ADP
ftr-477	121	47	justice	justice	PROPN
ftr-477	121	48	scalia	scalia	PROPN
ftr-477	121	49	in	in	ADP
ftr-477	121	50	his	his	PRON
ftr-477	121	51	concurring	concurring	NOUN
ftr-477	121	52	opinion	opinion	NOUN
ftr-477	121	53	.	.	PUNCT
ftr-477	122	1	b.	b.	PROPN
ftr-477	122	2	punitive	punitive	ADJ
ftr-477	122	3	damages	damage	NOUN
ftr-477	122	4	the	the	DET
ftr-477	122	5	tax	tax	NOUN
ftr-477	122	6	treatment	treatment	NOUN
ftr-477	122	7	of	of	ADP
ftr-477	122	8	punitive	punitive	ADJ
ftr-477	122	9	damages	damage	NOUN
ftr-477	122	10	has	have	VERB
ftr-477	122	11	a	a	DET
ftr-477	122	12	history	history	NOUN
ftr-477	122	13	of	of	ADP
ftr-477	122	14	its	its	PRON
ftr-477	122	15	own	own	ADJ
ftr-477	122	16	.	.	PUNCT
ftr-477	123	1	in	in	ADP
ftr-477	123	2	the	the	DET
ftr-477	123	3	1920	1920	NUM
ftr-477	123	4	decision	decision	NOUN
ftr-477	123	5	in	in	ADP
ftr-477	123	6	eisner	eisner	PROPN
ftr-477	123	7	v.	v.	PROPN
ftr-477	123	8	macomber	macomber	PROPN
ftr-477	123	9	,	,	PUNCT
ftr-477	123	10	the	the	DET
ftr-477	123	11	supreme	supreme	PROPN
ftr-477	123	12	court	court	PROPN
ftr-477	123	13	adopted	adopt	VERB
ftr-477	123	14	the	the	DET
ftr-477	123	15	circumscribing	circumscribing	NOUN
ftr-477	123	16	definition	definition	NOUN
ftr-477	123	17	of	of	ADP
ftr-477	123	18	"	"	PUNCT
ftr-477	123	19	income	income	NOUN
ftr-477	123	20	"	"	PUNCT
ftr-477	123	21	as	as	ADP
ftr-477	123	22	"	"	PUNCT
ftr-477	123	23	gain	gain	VERB
ftr-477	123	24	derived	derive	VERB
ftr-477	123	25	from	from	ADP
ftr-477	123	26	capital	capital	NOUN
ftr-477	123	27	,	,	PUNCT
ftr-477	123	28	from	from	ADP
ftr-477	123	29	labor	labor	NOUN
ftr-477	123	30	,	,	PUNCT
ftr-477	123	31	or	or	CCONJ
ftr-477	123	32	from	from	ADP
ftr-477	123	33	both	both	PRON
ftr-477	123	34	combined	combine	VERB
ftr-477	123	35	.	.	PUNCT
ftr-477	124	1	"	"	PUNCT
ftr-477	124	2	'	'	PUNCT
ftr-477	124	3	6	6	NUM
ftr-477	124	4	for	for	ADP
ftr-477	124	5	some	some	DET
ftr-477	124	6	years	year	NOUN
ftr-477	124	7	thereafter	thereafter	ADV
ftr-477	124	8	,	,	PUNCT
ftr-477	124	9	that	that	DET
ftr-477	124	10	definition	definition	NOUN
ftr-477	124	11	was	be	AUX
ftr-477	124	12	strictly	strictly	ADV
ftr-477	124	13	applied	apply	VERB
ftr-477	124	14	,	,	PUNCT
ftr-477	124	15	excluding	exclude	VERB
ftr-477	124	16	from	from	ADP
ftr-477	124	17	gross	gross	ADJ
ftr-477	124	18	income	income	NOUN
ftr-477	124	19	any	any	DET
ftr-477	124	20	gain	gain	NOUN
ftr-477	124	21	not	not	PART
ftr-477	124	22	derived	derive	VERB
ftr-477	124	23	from	from	ADP
ftr-477	124	24	capital	capital	NOUN
ftr-477	124	25	or	or	CCONJ
ftr-477	124	26	labor	labor	NOUN
ftr-477	124	27	.	.	PUNCT
ftr-477	125	1	windfall	windfall	NOUN
ftr-477	125	2	income	income	NOUN
ftr-477	125	3	(	(	PUNCT
ftr-477	125	4	including	include	VERB
ftr-477	125	5	punitive	punitive	ADJ
ftr-477	125	6	damages	damage	NOUN
ftr-477	125	7	)	)	PUNCT
ftr-477	125	8	,	,	PUNCT
ftr-477	125	9	not	not	PART
ftr-477	125	10	being	be	AUX
ftr-477	125	11	derived	derive	VERB
ftr-477	125	12	from	from	ADP
ftr-477	125	13	capital	capital	NOUN
ftr-477	125	14	or	or	CCONJ
ftr-477	125	15	labor	labor	NOUN
ftr-477	125	16	,	,	PUNCT
ftr-477	125	17	was	be	AUX
ftr-477	125	18	generally	generally	ADV
ftr-477	125	19	held	hold	VERB
ftr-477	125	20	to	to	PART
ftr-477	125	21	be	be	AUX
ftr-477	125	22	exempt	exempt	ADJ
ftr-477	125	23	from	from	ADP
ftr-477	125	24	tax	tax	NOUN
ftr-477	125	25	.	.	PUNCT
ftr-477	126	1	7	7	NUM
ftr-477	126	2	accordingly	accordingly	ADV
ftr-477	126	3	,	,	PUNCT
ftr-477	126	4	punitive	punitive	ADJ
ftr-477	126	5	damages	damage	NOUN
ftr-477	126	6	were	be	AUX
ftr-477	126	7	not	not	PART
ftr-477	126	8	taxed	tax	VERB
ftr-477	126	9	until	until	SCONJ
ftr-477	126	10	the	the	DET
ftr-477	126	11	supreme	supreme	PROPN
ftr-477	126	12	court	court	PROPN
ftr-477	126	13	abandoned	abandon	VERB
ftr-477	126	14	the	the	DET
ftr-477	126	15	"	"	PUNCT
ftr-477	126	16	capital	capital	NOUN
ftr-477	126	17	or	or	CCONJ
ftr-477	126	18	labor	labor	NOUN
ftr-477	126	19	"	"	PUNCT
ftr-477	126	20	requirement	requirement	NOUN
ftr-477	126	21	in	in	ADP
ftr-477	126	22	its	its	PRON
ftr-477	126	23	1955	1955	NUM
ftr-477	126	24	decision	decision	NOUN
ftr-477	126	25	in	in	ADP
ftr-477	126	26	glenshaw	glenshaw	ADJ
ftr-477	126	27	glass	glass	NOUN
ftr-477	126	28	,	,	PUNCT
ftr-477	126	29	deciding	decide	VERB
ftr-477	126	30	instead	instead	ADV
ftr-477	126	31	that	that	SCONJ
ftr-477	126	32	gross	gross	ADJ
ftr-477	126	33	income	income	NOUN
ftr-477	126	34	included	include	VERB
ftr-477	126	35	,	,	PUNCT
ftr-477	126	36	at	at	ADP
ftr-477	126	37	a	a	DET
ftr-477	126	38	minimum	minimum	NOUN
ftr-477	126	39	,	,	PUNCT
ftr-477	126	40	all	all	DET
ftr-477	126	41	"	"	PUNCT
ftr-477	126	42	undeniable	undeniable	ADJ
ftr-477	126	43	accessions	accession	NOUN
ftr-477	126	44	to	to	ADP
ftr-477	126	45	wealth	wealth	NOUN
ftr-477	126	46	,	,	PUNCT
ftr-477	126	47	clearly	clearly	ADV
ftr-477	126	48	realized	realize	VERB
ftr-477	126	49	,	,	PUNCT
ftr-477	126	50	and	and	CCONJ
ftr-477	126	51	over	over	ADP
ftr-477	126	52	which	which	PRON
ftr-477	126	53	the	the	DET
ftr-477	126	54	taxpayers	taxpayer	NOUN
ftr-477	126	55	have	have	VERB
ftr-477	126	56	complete	complete	ADJ
ftr-477	126	57	dominion	dominion	NOUN
ftr-477	126	58	.	.	PUNCT
ftr-477	127	1	"	"	PUNCT
ftr-477	127	2	'	'	PUNCT
ftr-477	127	3	8	8	NUM
ftr-477	127	4	the	the	DET
ftr-477	127	5	characterization	characterization	NOUN
ftr-477	127	6	of	of	ADP
ftr-477	127	7	income	income	NOUN
ftr-477	127	8	as	as	SCONJ
ftr-477	127	9	derived	derive	VERB
ftr-477	127	10	from	from	ADP
ftr-477	127	11	capital	capital	NOUN
ftr-477	127	12	or	or	CCONJ
ftr-477	127	13	labor	labor	NOUN
ftr-477	127	14	was	be	AUX
ftr-477	127	15	useful	useful	ADJ
ftr-477	127	16	,	,	PUNCT
ftr-477	127	17	according	accord	VERB
ftr-477	127	18	to	to	ADP
ftr-477	127	19	the	the	DET
ftr-477	127	20	glenshaw	glenshaw	ADJ
ftr-477	127	21	glass	glass	NOUN
ftr-477	127	22	court	court	NOUN
ftr-477	127	23	,	,	PUNCT
ftr-477	127	24	but	but	CCONJ
ftr-477	127	25	it	it	PRON
ftr-477	127	26	is	be	AUX
ftr-477	127	27	not	not	PART
ftr-477	127	28	a	a	DET
ftr-477	127	29	delimiting	delimit	VERB
ftr-477	127	30	definition	definition	NOUN
ftr-477	127	31	of	of	ADP
ftr-477	127	32	that	that	DET
ftr-477	127	33	term	term	NOUN
ftr-477	127	34	.	.	PUNCT
ftr-477	128	1	the	the	DET
ftr-477	128	2	court	court	NOUN
ftr-477	128	3	held	hold	VERB
ftr-477	128	4	that	that	PRON
ftr-477	128	5	of	of	ADP
ftr-477	128	6	the	the	DET
ftr-477	128	7	1918	1918	NUM
ftr-477	128	8	revenue	revenue	NOUN
ftr-477	128	9	act	act	PROPN
ftr-477	128	10	,	,	PUNCT
ftr-477	128	11	the	the	DET
ftr-477	128	12	court	court	NOUN
ftr-477	128	13	did	do	AUX
ftr-477	128	14	not	not	PART
ftr-477	128	15	pass	pass	VERB
ftr-477	128	16	upon	upon	SCONJ
ftr-477	128	17	or	or	CCONJ
ftr-477	128	18	even	even	ADV
ftr-477	128	19	discuss	discuss	VERB
ftr-477	128	20	the	the	DET
ftr-477	128	21	application	application	NOUN
ftr-477	128	22	of	of	ADP
ftr-477	128	23	the	the	DET
ftr-477	128	24	statutory	statutory	ADJ
ftr-477	128	25	exclusion	exclusion	NOUN
ftr-477	128	26	to	to	ADP
ftr-477	128	27	nonphysical	nonphysical	ADJ
ftr-477	128	28	personal	personal	ADJ
ftr-477	128	29	injuries	injury	NOUN
ftr-477	128	30	.	.	PUNCT
ftr-477	129	1	14	14	NUM
ftr-477	129	2	.	.	PUNCT
ftr-477	130	1	see	see	VERB
ftr-477	130	2	seay	seay	PROPN
ftr-477	130	3	v.	v.	PROPN
ftr-477	130	4	commissioner	commissioner	PROPN
ftr-477	130	5	,	,	PUNCT
ftr-477	130	6	58	58	NUM
ftr-477	130	7	t.c	t.c	PROPN
ftr-477	130	8	.	.	PROPN
ftr-477	130	9	32	32	NUM
ftr-477	130	10	(	(	PUNCT
ftr-477	130	11	1972	1972	NUM
ftr-477	130	12	)	)	PUNCT
ftr-477	130	13	,	,	PUNCT
ftr-477	130	14	acq	acq	PROPN
ftr-477	130	15	.	.	PROPN
ftr-477	130	16	,	,	PUNCT
ftr-477	130	17	1972	1972	NUM
ftr-477	130	18	-	-	SYM
ftr-477	130	19	2	2	NUM
ftr-477	130	20	c.b	c.b	PROPN
ftr-477	130	21	.	.	PROPN
ftr-477	130	22	3	3	NUM
ftr-477	130	23	.	.	NOUN
ftr-477	131	1	until	until	ADP
ftr-477	131	2	1955	1955	NUM
ftr-477	131	3	,	,	PUNCT
ftr-477	131	4	it	it	PRON
ftr-477	131	5	made	make	VERB
ftr-477	131	6	little	little	ADJ
ftr-477	131	7	difference	difference	NOUN
ftr-477	131	8	whether	whether	SCONJ
ftr-477	131	9	the	the	DET
ftr-477	131	10	exclusion	exclusion	NOUN
ftr-477	131	11	was	be	AUX
ftr-477	131	12	the	the	DET
ftr-477	131	13	product	product	NOUN
ftr-477	131	14	of	of	ADP
ftr-477	131	15	a	a	DET
ftr-477	131	16	statutory	statutory	ADJ
ftr-477	131	17	exclusion	exclusion	NOUN
ftr-477	131	18	or	or	CCONJ
ftr-477	131	19	a	a	DET
ftr-477	131	20	narrow	narrow	ADJ
ftr-477	131	21	construction	construction	NOUN
ftr-477	131	22	of	of	ADP
ftr-477	131	23	the	the	DET
ftr-477	131	24	term	term	NOUN
ftr-477	131	25	"	"	PUNCT
ftr-477	131	26	income	income	NOUN
ftr-477	131	27	.	.	PUNCT
ftr-477	131	28	"	"	PUNCT
ftr-477	132	1	however	however	ADV
ftr-477	132	2	,	,	PUNCT
ftr-477	132	3	when	when	SCONJ
ftr-477	132	4	the	the	DET
ftr-477	132	5	meaning	meaning	NOUN
ftr-477	132	6	of	of	ADP
ftr-477	132	7	that	that	DET
ftr-477	132	8	term	term	NOUN
ftr-477	132	9	was	be	AUX
ftr-477	132	10	broadened	broaden	VERB
ftr-477	132	11	by	by	ADP
ftr-477	132	12	the	the	DET
ftr-477	132	13	supreme	supreme	PROPN
ftr-477	132	14	court	court	PROPN
ftr-477	132	15	's	's	PART
ftr-477	132	16	decision	decision	NOUN
ftr-477	132	17	in	in	ADP
ftr-477	132	18	commissioner	commissioner	PROPN
ftr-477	132	19	v.	v.	PROPN
ftr-477	132	20	glenshaw	glenshaw	PROPN
ftr-477	132	21	glass	glass	NOUN
ftr-477	132	22	,	,	PUNCT
ftr-477	132	23	348	348	NUM
ftr-477	132	24	u.s	u.s	PROPN
ftr-477	132	25	.	.	PROPN
ftr-477	132	26	426	426	NUM
ftr-477	132	27	(	(	PUNCT
ftr-477	132	28	1955	1955	NUM
ftr-477	132	29	)	)	PUNCT
ftr-477	132	30	,	,	PUNCT
ftr-477	132	31	it	it	PRON
ftr-477	132	32	became	become	VERB
ftr-477	132	33	important	important	ADJ
ftr-477	132	34	whether	whether	SCONJ
ftr-477	132	35	nonphysical	nonphysical	ADJ
ftr-477	132	36	injuries	injury	NOUN
ftr-477	132	37	were	be	AUX
ftr-477	132	38	within	within	ADP
ftr-477	132	39	the	the	DET
ftr-477	132	40	§	§	PROPN
ftr-477	132	41	104(a)(2	104(a)(2	NUM
ftr-477	132	42	)	)	PUNCT
ftr-477	132	43	exclusion	exclusion	NOUN
ftr-477	132	44	.	.	PUNCT
ftr-477	133	1	15	15	X
ftr-477	133	2	.	.	X
ftr-477	133	3	united	united	PROPN
ftr-477	133	4	states	states	PROPN
ftr-477	133	5	v.	v.	PROPN
ftr-477	133	6	burke	burke	PROPN
ftr-477	133	7	,	,	PUNCT
ftr-477	133	8	112	112	NUM
ftr-477	133	9	s.	s.	PROPN
ftr-477	133	10	ct	ct	PROPN
ftr-477	133	11	.	.	PROPN
ftr-477	133	12	1867	1867	NUM
ftr-477	133	13	,	,	PUNCT
ftr-477	133	14	1871	1871	NUM
ftr-477	133	15	(	(	PUNCT
ftr-477	133	16	1992	1992	NUM
ftr-477	133	17	)	)	PUNCT
ftr-477	133	18	.	.	PUNCT
ftr-477	134	1	16	16	NUM
ftr-477	134	2	.	.	X
ftr-477	135	1	252	252	NUM
ftr-477	135	2	u.s	u.s	PROPN
ftr-477	135	3	.	.	PROPN
ftr-477	135	4	189	189	NUM
ftr-477	135	5	,	,	PUNCT
ftr-477	135	6	207	207	NUM
ftr-477	135	7	(	(	PUNCT
ftr-477	135	8	1920	1920	NUM
ftr-477	135	9	)	)	PUNCT
ftr-477	135	10	(	(	PUNCT
ftr-477	135	11	dealing	deal	VERB
ftr-477	135	12	with	with	ADP
ftr-477	135	13	the	the	DET
ftr-477	135	14	taxation	taxation	NOUN
ftr-477	135	15	of	of	ADP
ftr-477	135	16	stock	stock	NOUN
ftr-477	135	17	dividends	dividend	NOUN
ftr-477	135	18	)	)	PUNCT
ftr-477	135	19	.	.	PUNCT
ftr-477	136	1	17	17	NUM
ftr-477	136	2	.	.	X
ftr-477	137	1	e.g.	e.g.	ADV
ftr-477	137	2	,	,	PUNCT
ftr-477	137	3	highland	highland	PROPN
ftr-477	137	4	farms	farms	PROPN
ftr-477	137	5	corp	corp	PROPN
ftr-477	137	6	.	.	PROPN
ftr-477	137	7	v.	v.	PROPN
ftr-477	137	8	commissioner	commissioner	PROPN
ftr-477	137	9	,	,	PUNCT
ftr-477	137	10	42	42	NUM
ftr-477	137	11	b.t.a	b.t.a	NOUN
ftr-477	137	12	.	.	PROPN
ftr-477	137	13	1314	1314	NUM
ftr-477	137	14	,	,	PUNCT
ftr-477	137	15	1322	1322	NUM
ftr-477	137	16	(	(	PUNCT
ftr-477	137	17	1940	1940	NUM
ftr-477	137	18	)	)	PUNCT
ftr-477	137	19	,	,	PUNCT
ftr-477	137	20	acq	acq	PROPN
ftr-477	137	21	.	.	PUNCT
ftr-477	138	1	in	in	ADP
ftr-477	138	2	result	result	NOUN
ftr-477	138	3	,	,	PUNCT
ftr-477	138	4	1941	1941	NUM
ftr-477	138	5	-	-	SYM
ftr-477	138	6	1	1	NUM
ftr-477	138	7	c.b	c.b	PROPN
ftr-477	138	8	.	.	PROPN
ftr-477	138	9	5	5	NUM
ftr-477	138	10	.	.	NUM
ftr-477	138	11	18	18	NUM
ftr-477	138	12	.	.	PUNCT
ftr-477	139	1	commissioner	commissioner	PROPN
ftr-477	139	2	v.	v.	PROPN
ftr-477	139	3	glenshaw	glenshaw	PROPN
ftr-477	139	4	glass	glass	PROPN
ftr-477	139	5	co.	co.	PROPN
ftr-477	139	6	,	,	PUNCT
ftr-477	139	7	348	348	NUM
ftr-477	139	8	u.s	u.s	PROPN
ftr-477	139	9	.	.	PROPN
ftr-477	139	10	426	426	NUM
ftr-477	139	11	,	,	PUNCT
ftr-477	139	12	431	431	NUM
ftr-477	139	13	(	(	PUNCT
ftr-477	139	14	1955	1955	NUM
ftr-477	139	15	)	)	PUNCT
ftr-477	139	16	.	.	PUNCT
ftr-477	140	1	[	[	X
ftr-477	140	2	vol	vol	NOUN
ftr-477	140	3	2:6	2:6	NUM
ftr-477	140	4	compensatory	compensatory	ADJ
ftr-477	140	5	and	and	CCONJ
ftr-477	140	6	punitive	punitive	ADJ
ftr-477	140	7	damnages	damnage	NOUN
ftr-477	140	8	exemplary	exemplary	ADJ
ftr-477	140	9	damages	damage	NOUN
ftr-477	140	10	received	receive	VERB
ftr-477	140	11	for	for	ADP
ftr-477	140	12	fraud	fraud	NOUN
ftr-477	140	13	and	and	CCONJ
ftr-477	140	14	punitive	punitive	ADJ
ftr-477	140	15	damages	damage	NOUN
ftr-477	140	16	received	receive	VERB
ftr-477	140	17	for	for	ADP
ftr-477	140	18	anti	anti	ADJ
ftr-477	140	19	-	-	ADJ
ftr-477	140	20	trust	trust	ADJ
ftr-477	140	21	violations	violation	NOUN
ftr-477	140	22	were	be	AUX
ftr-477	140	23	gross	gross	ADJ
ftr-477	140	24	income	income	NOUN
ftr-477	140	25	.	.	PUNCT
ftr-477	141	1	after	after	ADP
ftr-477	141	2	the	the	DET
ftr-477	141	3	decision	decision	NOUN
ftr-477	141	4	in	in	ADP
ftr-477	141	5	glenshaw	glenshaw	ADJ
ftr-477	141	6	glass	glass	NOUN
ftr-477	141	7	,	,	PUNCT
ftr-477	141	8	the	the	DET
ftr-477	141	9	service	service	NOUN
ftr-477	141	10	asserted	assert	VERB
ftr-477	141	11	that	that	SCONJ
ftr-477	141	12	punitive	punitive	ADJ
ftr-477	141	13	damages	damage	NOUN
ftr-477	141	14	in	in	ADP
ftr-477	141	15	personal	personal	ADJ
ftr-477	141	16	injury	injury	NOUN
ftr-477	141	17	actions	action	NOUN
ftr-477	141	18	are	be	AUX
ftr-477	141	19	also	also	ADV
ftr-477	141	20	taxable	taxable	ADJ
ftr-477	141	21	.	.	PUNCT
ftr-477	141	22	'	'	PUNCT
ftr-477	142	1	9	9	NUM
ftr-477	142	2	however	however	ADV
ftr-477	142	3	,	,	PUNCT
ftr-477	142	4	the	the	DET
ftr-477	142	5	service	service	NOUN
ftr-477	142	6	reversed	reverse	VERB
ftr-477	142	7	course	course	NOUN
ftr-477	142	8	in	in	ADP
ftr-477	142	9	revenue	revenue	NOUN
ftr-477	142	10	ruling	rule	VERB
ftr-477	142	11	75	75	NUM
ftr-477	142	12	-	-	PUNCT
ftr-477	142	13	45,20	45,20	NOUN
ftr-477	142	14	holding	holding	NOUN
ftr-477	142	15	that	that	PRON
ftr-477	142	16	all	all	DET
ftr-477	142	17	damages	damage	NOUN
ftr-477	142	18	on	on	ADP
ftr-477	142	19	account	account	NOUN
ftr-477	142	20	of	of	ADP
ftr-477	142	21	personal	personal	ADJ
ftr-477	142	22	injury	injury	NOUN
ftr-477	142	23	,	,	PUNCT
ftr-477	142	24	whether	whether	SCONJ
ftr-477	142	25	punitive	punitive	ADJ
ftr-477	142	26	or	or	CCONJ
ftr-477	142	27	compensatory	compensatory	ADJ
ftr-477	142	28	,	,	PUNCT
ftr-477	142	29	are	be	AUX
ftr-477	142	30	excluded	exclude	VERB
ftr-477	142	31	from	from	ADP
ftr-477	142	32	gross	gross	ADJ
ftr-477	142	33	income	income	NOUN
ftr-477	142	34	by	by	ADP
ftr-477	142	35	section	section	NOUN
ftr-477	142	36	104(a)(2	104(a)(2	NUM
ftr-477	142	37	)	)	PUNCT
ftr-477	142	38	.	.	PUNCT
ftr-477	143	1	the	the	DET
ftr-477	143	2	ruling	ruling	NOUN
ftr-477	143	3	dealt	deal	VERB
ftr-477	143	4	with	with	ADP
ftr-477	143	5	an	an	DET
ftr-477	143	6	award	award	NOUN
ftr-477	143	7	for	for	ADP
ftr-477	143	8	wrongful	wrongful	ADJ
ftr-477	143	9	death	death	NOUN
ftr-477	143	10	in	in	ADP
ftr-477	143	11	a	a	DET
ftr-477	143	12	state	state	NOUN
ftr-477	143	13	where	where	SCONJ
ftr-477	143	14	wrongful	wrongful	ADJ
ftr-477	143	15	death	death	NOUN
ftr-477	143	16	awards	award	NOUN
ftr-477	143	17	were	be	AUX
ftr-477	143	18	punitive	punitive	ADJ
ftr-477	143	19	in	in	ADP
ftr-477	143	20	nature.2	nature.2	ADP
ftr-477	143	21	1	1	NUM
ftr-477	143	22	in	in	ADP
ftr-477	143	23	two	two	NUM
ftr-477	143	24	cases	case	NOUN
ftr-477	143	25	decided	decide	VERB
ftr-477	143	26	in	in	ADP
ftr-477	143	27	1983	1983	NUM
ftr-477	143	28	,	,	PUNCT
ftr-477	143	29	the	the	DET
ftr-477	143	30	position	position	NOUN
ftr-477	143	31	taken	take	VERB
ftr-477	143	32	by	by	ADP
ftr-477	143	33	the	the	DET
ftr-477	143	34	service	service	NOUN
ftr-477	143	35	in	in	ADP
ftr-477	143	36	revenue	revenue	NOUN
ftr-477	143	37	ruling	rule	VERB
ftr-477	143	38	75	75	NUM
ftr-477	143	39	-	-	SYM
ftr-477	143	40	45	45	NUM
ftr-477	143	41	was	be	AUX
ftr-477	143	42	deemed	deem	VERB
ftr-477	143	43	by	by	ADP
ftr-477	143	44	the	the	DET
ftr-477	143	45	tax	tax	NOUN
ftr-477	143	46	court	court	NOUN
ftr-477	143	47	and	and	CCONJ
ftr-477	143	48	by	by	ADP
ftr-477	143	49	the	the	DET
ftr-477	143	50	ninth	ninth	ADJ
ftr-477	143	51	circuit	circuit	NOUN
ftr-477	143	52	to	to	PART
ftr-477	143	53	be	be	AUX
ftr-477	143	54	a	a	DET
ftr-477	143	55	concession	concession	NOUN
ftr-477	143	56	that	that	SCONJ
ftr-477	143	57	punitive	punitive	ADJ
ftr-477	143	58	damages	damage	NOUN
ftr-477	143	59	are	be	AUX
ftr-477	143	60	within	within	ADP
ftr-477	143	61	section	section	NOUN
ftr-477	143	62	104(a)(2	104(a)(2	NUM
ftr-477	143	63	)	)	PUNCT
ftr-477	143	64	;	;	PUNCT
ftr-477	143	65	relying	rely	VERB
ftr-477	143	66	on	on	ADP
ftr-477	143	67	that	that	DET
ftr-477	143	68	concession	concession	NOUN
ftr-477	143	69	,	,	PUNCT
ftr-477	143	70	those	those	DET
ftr-477	143	71	courts	court	NOUN
ftr-477	143	72	excluded	exclude	VERB
ftr-477	143	73	punitive	punitive	ADJ
ftr-477	143	74	damages	damage	NOUN
ftr-477	143	75	from	from	ADP
ftr-477	143	76	income	income	NOUN
ftr-477	143	77	in	in	ADP
ftr-477	143	78	cases	case	NOUN
ftr-477	143	79	where	where	SCONJ
ftr-477	143	80	the	the	DET
ftr-477	143	81	personal	personal	ADJ
ftr-477	143	82	injury	injury	NOUN
ftr-477	143	83	that	that	PRON
ftr-477	143	84	gave	give	VERB
ftr-477	143	85	rise	rise	NOUN
ftr-477	143	86	to	to	ADP
ftr-477	143	87	the	the	DET
ftr-477	143	88	taxpayer	taxpayer	NOUN
ftr-477	143	89	's	's	PART
ftr-477	143	90	claim	claim	NOUN
ftr-477	143	91	qualified	qualified	ADJ
ftr-477	143	92	for	for	ADP
ftr-477	143	93	section	section	NOUN
ftr-477	143	94	104(a)(2	104(a)(2	NUM
ftr-477	143	95	)	)	PUNCT
ftr-477	143	96	treatment.y	treatment.y	PROPN
ftr-477	143	97	'	'	PUNCT
ftr-477	143	98	the	the	DET
ftr-477	143	99	opinions	opinion	NOUN
ftr-477	143	100	in	in	ADP
ftr-477	143	101	the	the	DET
ftr-477	143	102	cases	case	NOUN
ftr-477	143	103	make	make	VERB
ftr-477	143	104	clear	clear	ADJ
ftr-477	143	105	that	that	SCONJ
ftr-477	143	106	the	the	DET
ftr-477	143	107	tax	tax	NOUN
ftr-477	143	108	court	court	NOUN
ftr-477	143	109	and	and	CCONJ
ftr-477	143	110	the	the	DET
ftr-477	143	111	ninth	ninth	ADJ
ftr-477	143	112	circuit	circuit	NOUN
ftr-477	143	113	rested	rest	VERB
ftr-477	143	114	their	their	PRON
ftr-477	143	115	holdings	holding	NOUN
ftr-477	143	116	on	on	ADP
ftr-477	143	117	the	the	DET
ftr-477	143	118	service	service	NOUN
ftr-477	143	119	's	's	PART
ftr-477	143	120	concession	concession	NOUN
ftr-477	143	121	,	,	PUNCT
ftr-477	143	122	and	and	CCONJ
ftr-477	143	123	did	do	AUX
ftr-477	143	124	not	not	PART
ftr-477	143	125	make	make	VERB
ftr-477	143	126	independent	independent	ADJ
ftr-477	143	127	determinations	determination	NOUN
ftr-477	143	128	of	of	ADP
ftr-477	143	129	whether	whether	SCONJ
ftr-477	143	130	that	that	DET
ftr-477	143	131	section	section	NOUN
ftr-477	143	132	is	be	AUX
ftr-477	143	133	applicable	applicable	ADJ
ftr-477	143	134	.	.	PUNCT
ftr-477	144	1	in	in	ADP
ftr-477	144	2	revenue	revenue	NOUN
ftr-477	144	3	ruling	rule	VERB
ftr-477	144	4	84	84	NUM
ftr-477	144	5	-	-	SYM
ftr-477	144	6	108	108	NUM
ftr-477	144	7	,	,	PUNCT
ftr-477	144	8	'	'	PUNCT
ftr-477	144	9	the	the	DET
ftr-477	144	10	service	service	NOUN
ftr-477	144	11	revoked	revoke	VERB
ftr-477	144	12	revenue	revenue	NOUN
ftr-477	144	13	ruling	rule	VERB
ftr-477	144	14	75	75	NUM
ftr-477	144	15	-	-	SYM
ftr-477	144	16	45	45	NUM
ftr-477	144	17	,	,	PUNCT
ftr-477	144	18	holding	hold	VERB
ftr-477	144	19	that	that	SCONJ
ftr-477	144	20	punitive	punitive	ADJ
ftr-477	144	21	damages	damage	NOUN
ftr-477	144	22	are	be	AUX
ftr-477	144	23	not	not	PART
ftr-477	144	24	covered	cover	VERB
ftr-477	144	25	by	by	ADP
ftr-477	144	26	section	section	NOUN
ftr-477	144	27	104(a)(2	104(a)(2	NUM
ftr-477	144	28	)	)	PUNCT
ftr-477	144	29	and	and	CCONJ
ftr-477	144	30	are	be	AUX
ftr-477	144	31	therefore	therefore	ADV
ftr-477	144	32	gross	gross	ADJ
ftr-477	144	33	income	income	NOUN
ftr-477	144	34	.	.	PUNCT
ftr-477	145	1	revenue	revenue	NOUN
ftr-477	145	2	ruling	rule	VERB
ftr-477	145	3	84	84	NUM
ftr-477	145	4	-	-	SYM
ftr-477	145	5	108	108	NUM
ftr-477	145	6	dealt	deal	VERB
ftr-477	145	7	with	with	ADP
ftr-477	145	8	two	two	NUM
ftr-477	145	9	situations	situation	NOUN
ftr-477	145	10	involving	involve	VERB
ftr-477	145	11	awards	award	NOUN
ftr-477	145	12	for	for	ADP
ftr-477	145	13	wrongful	wrongful	ADJ
ftr-477	145	14	death	death	NOUN
ftr-477	145	15	.	.	PUNCT
ftr-477	146	1	in	in	ADP
ftr-477	146	2	one	one	NUM
ftr-477	146	3	situation	situation	NOUN
ftr-477	146	4	,	,	PUNCT
ftr-477	146	5	state	state	NOUN
ftr-477	146	6	law	law	NOUN
ftr-477	146	7	limited	limit	VERB
ftr-477	146	8	a	a	DET
ftr-477	146	9	wrongful	wrongful	ADJ
ftr-477	146	10	death	death	NOUN
ftr-477	146	11	award	award	NOUN
ftr-477	146	12	to	to	ADP
ftr-477	146	13	the	the	DET
ftr-477	146	14	amount	amount	NOUN
ftr-477	146	15	necessary	necessary	ADJ
ftr-477	146	16	to	to	PART
ftr-477	146	17	compensate	compensate	VERB
ftr-477	146	18	the	the	DET
ftr-477	146	19	victim	victim	NOUN
ftr-477	146	20	's	's	PART
ftr-477	146	21	survivors	survivor	NOUN
ftr-477	146	22	for	for	ADP
ftr-477	146	23	their	their	PRON
ftr-477	146	24	pecuniary	pecuniary	ADJ
ftr-477	146	25	loss	loss	NOUN
ftr-477	146	26	.	.	PUNCT
ftr-477	147	1	the	the	DET
ftr-477	147	2	service	service	NOUN
ftr-477	147	3	ruled	rule	VERB
ftr-477	147	4	that	that	SCONJ
ftr-477	147	5	these	these	DET
ftr-477	147	6	compensatory	compensatory	ADJ
ftr-477	147	7	awards	award	NOUN
ftr-477	147	8	are	be	AUX
ftr-477	147	9	excluded	exclude	VERB
ftr-477	147	10	from	from	ADP
ftr-477	147	11	gross	gross	ADJ
ftr-477	147	12	income	income	NOUN
ftr-477	147	13	by	by	ADP
ftr-477	147	14	section	section	NOUN
ftr-477	147	15	104(a)(2	104(a)(2	NUM
ftr-477	147	16	)	)	PUNCT
ftr-477	147	17	.	.	PUNCT
ftr-477	148	1	the	the	DET
ftr-477	148	2	second	second	ADJ
ftr-477	148	3	situation	situation	NOUN
ftr-477	148	4	involved	involve	VERB
ftr-477	148	5	a	a	DET
ftr-477	148	6	state	state	NOUN
ftr-477	148	7	law	law	NOUN
ftr-477	148	8	under	under	ADP
ftr-477	148	9	which	which	PRON
ftr-477	148	10	wrongful	wrongful	ADJ
ftr-477	148	11	death	death	NOUN
ftr-477	148	12	damages	damage	NOUN
ftr-477	148	13	were	be	AUX
ftr-477	148	14	determined	determine	VERB
ftr-477	148	15	by	by	ADP
ftr-477	148	16	the	the	DET
ftr-477	148	17	degree	degree	NOUN
ftr-477	148	18	of	of	ADP
ftr-477	148	19	fault	fault	NOUN
ftr-477	148	20	of	of	ADP
ftr-477	148	21	the	the	DET
ftr-477	148	22	tortfeasor	tortfeasor	NOUN
ftr-477	148	23	,	,	PUNCT
ftr-477	148	24	rather	rather	ADV
ftr-477	148	25	than	than	ADP
ftr-477	148	26	the	the	DET
ftr-477	148	27	amount	amount	NOUN
ftr-477	148	28	of	of	ADP
ftr-477	148	29	loss	loss	NOUN
ftr-477	148	30	incurred	incur	VERB
ftr-477	148	31	.	.	PUNCT
ftr-477	149	1	the	the	DET
ftr-477	149	2	service	service	NOUN
ftr-477	149	3	classified	classify	VERB
ftr-477	149	4	these	these	DET
ftr-477	149	5	damages	damage	NOUN
ftr-477	149	6	as	as	ADP
ftr-477	149	7	punitive	punitive	ADJ
ftr-477	149	8	,	,	PUNCT
ftr-477	149	9	and	and	CCONJ
ftr-477	149	10	since	since	SCONJ
ftr-477	149	11	punitive	punitive	ADJ
ftr-477	149	12	damages	damage	NOUN
ftr-477	149	13	add	add	VERB
ftr-477	149	14	to	to	ADP
ftr-477	149	15	a	a	DET
ftr-477	149	16	taxpayer	taxpayer	NOUN
ftr-477	149	17	's	's	PART
ftr-477	149	18	wealth	wealth	NOUN
ftr-477	149	19	rather	rather	ADV
ftr-477	149	20	than	than	ADP
ftr-477	149	21	compensating	compensate	VERB
ftr-477	149	22	for	for	ADP
ftr-477	149	23	loss	loss	NOUN
ftr-477	149	24	,	,	PUNCT
ftr-477	149	25	it	it	PRON
ftr-477	149	26	held	hold	VERB
ftr-477	149	27	them	they	PRON
ftr-477	149	28	to	to	PART
ftr-477	149	29	be	be	AUX
ftr-477	149	30	taxable	taxable	ADJ
ftr-477	149	31	.	.	PUNCT
ftr-477	150	1	19	19	NUM
ftr-477	150	2	.	.	X
ftr-477	150	3	rev	rev	PROPN
ftr-477	150	4	.	.	PUNCT
ftr-477	150	5	rul	rul	PROPN
ftr-477	150	6	.	.	PUNCT
ftr-477	151	1	58	58	NUM
ftr-477	151	2	-	-	SYM
ftr-477	151	3	418	418	NUM
ftr-477	151	4	,	,	PUNCT
ftr-477	151	5	1958	1958	NUM
ftr-477	151	6	-	-	SYM
ftr-477	151	7	2	2	NUM
ftr-477	151	8	c.b	c.b	PROPN
ftr-477	151	9	.	.	PROPN
ftr-477	151	10	18	18	NUM
ftr-477	151	11	,	,	PUNCT
ftr-477	151	12	superseded	supersede	VERB
ftr-477	151	13	by	by	ADP
ftr-477	151	14	rev	rev	PROPN
ftr-477	151	15	.	.	PROPN
ftr-477	151	16	rul	rul	PROPN
ftr-477	151	17	.	.	PUNCT
ftr-477	151	18	85	85	NUM
ftr-477	151	19	-	-	SYM
ftr-477	151	20	98	98	NUM
ftr-477	151	21	.	.	PUNCT
ftr-477	151	22	1985	1985	NUM
ftr-477	151	23	-	-	SYM
ftr-477	151	24	2	2	NUM
ftr-477	151	25	c.b	c.b	PROPN
ftr-477	151	26	.	.	PROPN
ftr-477	151	27	51	51	NUM
ftr-477	151	28	.	.	NOUN
ftr-477	151	29	20	20	NUM
ftr-477	151	30	.	.	X
ftr-477	151	31	1975	1975	NUM
ftr-477	151	32	-	-	SYM
ftr-477	151	33	1	1	NUM
ftr-477	151	34	c.b	c.b	PROPN
ftr-477	151	35	.	.	PROPN
ftr-477	151	36	47	47	NUM
ftr-477	151	37	,	,	PUNCT
ftr-477	151	38	revoked	revoke	VERB
ftr-477	151	39	by	by	ADP
ftr-477	151	40	rev	rev	PROPN
ftr-477	151	41	.	.	PROPN
ftr-477	151	42	rul	rul	NOUN
ftr-477	151	43	.	.	PUNCT
ftr-477	152	1	84	84	NUM
ftr-477	152	2	-	-	SYM
ftr-477	152	3	108	108	NUM
ftr-477	152	4	,	,	PUNCT
ftr-477	152	5	1984	1984	NUM
ftr-477	152	6	-	-	SYM
ftr-477	152	7	2	2	NUM
ftr-477	152	8	c.b	c.b	PROPN
ftr-477	152	9	.	.	PROPN
ftr-477	152	10	32	32	NUM
ftr-477	152	11	.	.	PUNCT
ftr-477	152	12	21	21	NUM
ftr-477	152	13	.	.	PUNCT
ftr-477	153	1	while	while	SCONJ
ftr-477	153	2	the	the	DET
ftr-477	153	3	ruling	ruling	NOUN
ftr-477	153	4	does	do	AUX
ftr-477	153	5	not	not	PART
ftr-477	153	6	state	state	VERB
ftr-477	153	7	why	why	SCONJ
ftr-477	153	8	wrongful	wrongful	ADJ
ftr-477	153	9	death	death	NOUN
ftr-477	153	10	awards	award	NOUN
ftr-477	153	11	in	in	ADP
ftr-477	153	12	that	that	DET
ftr-477	153	13	state	state	NOUN
ftr-477	153	14	were	be	AUX
ftr-477	153	15	classified	classify	VERB
ftr-477	153	16	as	as	ADP
ftr-477	153	17	punitive	punitive	ADJ
ftr-477	153	18	,	,	PUNCT
ftr-477	153	19	it	it	PRON
ftr-477	153	20	is	be	AUX
ftr-477	153	21	likely	likely	ADJ
ftr-477	153	22	that	that	SCONJ
ftr-477	153	23	the	the	DET
ftr-477	153	24	amount	amount	NOUN
ftr-477	153	25	of	of	ADP
ftr-477	153	26	the	the	DET
ftr-477	153	27	award	award	NOUN
ftr-477	153	28	was	be	AUX
ftr-477	153	29	based	base	VERB
ftr-477	153	30	on	on	ADP
ftr-477	153	31	the	the	DET
ftr-477	153	32	degree	degree	NOUN
ftr-477	153	33	of	of	ADP
ftr-477	153	34	the	the	DET
ftr-477	153	35	tortfeasor	tortfeasor	NOUN
ftr-477	153	36	's	's	PART
ftr-477	153	37	culpability	culpability	NOUN
ftr-477	153	38	,	,	PUNCT
ftr-477	153	39	rather	rather	ADV
ftr-477	153	40	than	than	ADP
ftr-477	153	41	the	the	DET
ftr-477	153	42	extent	extent	NOUN
ftr-477	153	43	of	of	ADP
ftr-477	153	44	the	the	DET
ftr-477	153	45	loss	loss	NOUN
ftr-477	153	46	suffered	suffer	VERB
ftr-477	153	47	by	by	ADP
ftr-477	153	48	the	the	DET
ftr-477	153	49	victim	victim	NOUN
ftr-477	153	50	and	and	CCONJ
ftr-477	153	51	the	the	DET
ftr-477	153	52	victim	victim	NOUN
ftr-477	153	53	's	's	PART
ftr-477	153	54	family	family	NOUN
ftr-477	153	55	.	.	PUNCT
ftr-477	154	1	see	see	VERB
ftr-477	154	2	rev	rev	PROPN
ftr-477	154	3	.	.	PROPN
ftr-477	154	4	rul	rul	NOUN
ftr-477	154	5	.	.	PUNCT
ftr-477	155	1	84	84	NUM
ftr-477	155	2	-	-	SYM
ftr-477	155	3	108	108	NUM
ftr-477	155	4	,	,	PUNCT
ftr-477	155	5	1984	1984	NUM
ftr-477	155	6	-	-	SYM
ftr-477	155	7	2	2	NUM
ftr-477	155	8	c.b	c.b	PROPN
ftr-477	155	9	.	.	PROPN
ftr-477	155	10	32	32	NUM
ftr-477	155	11	,	,	PUNCT
ftr-477	155	12	34	34	NUM
ftr-477	155	13	.	.	NOUN
ftr-477	155	14	22	22	NUM
ftr-477	155	15	.	.	PUNCT
ftr-477	156	1	church	church	PROPN
ftr-477	156	2	v.	v.	PROPN
ftr-477	156	3	commissioner	commissioner	PROPN
ftr-477	156	4	,	,	PUNCT
ftr-477	156	5	80	80	NUM
ftr-477	156	6	t.c	t.c	PROPN
ftr-477	156	7	.	.	PROPN
ftr-477	156	8	1104	1104	NUM
ftr-477	156	9	,	,	PUNCT
ftr-477	156	10	1110	1110	NUM
ftr-477	156	11	n.7	n.7	X
ftr-477	156	12	(	(	PUNCT
ftr-477	156	13	1983	1983	NUM
ftr-477	156	14	):	):	PUNCT
ftr-477	156	15	roemer	roemer	PROPN
ftr-477	156	16	v.	v.	PROPN
ftr-477	156	17	commissioner	commissioner	PROPN
ftr-477	156	18	,	,	PUNCT
ftr-477	156	19	716	716	NUM
ftr-477	156	20	f.2d	f.2d	NOUN
ftr-477	156	21	693	693	NUM
ftr-477	156	22	,	,	PUNCT
ftr-477	156	23	700	700	NUM
ftr-477	156	24	(	(	PUNCT
ftr-477	156	25	9th	9th	ADJ
ftr-477	156	26	cir	cir	NOUN
ftr-477	156	27	.	.	PUNCT
ftr-477	156	28	1983	1983	NUM
ftr-477	156	29	)	)	PUNCT
ftr-477	156	30	.	.	PUNCT
ftr-477	157	1	23	23	NUM
ftr-477	157	2	.	.	X
ftr-477	157	3	1984	1984	NUM
ftr-477	157	4	-	-	SYM
ftr-477	157	5	2	2	NUM
ftr-477	157	6	c.b	c.b	PROPN
ftr-477	157	7	.	.	PROPN
ftr-477	157	8	32	32	NUM
ftr-477	157	9	.	.	PUNCT
ftr-477	158	1	for	for	ADP
ftr-477	158	2	an	an	DET
ftr-477	158	3	analysis	analysis	NOUN
ftr-477	158	4	of	of	ADP
ftr-477	158	5	the	the	DET
ftr-477	158	6	positions	position	NOUN
ftr-477	158	7	taken	take	VERB
ftr-477	158	8	by	by	ADP
ftr-477	158	9	the	the	DET
ftr-477	158	10	commissioner	commissioner	NOUN
ftr-477	158	11	in	in	ADP
ftr-477	158	12	the	the	DET
ftr-477	158	13	1975	1975	NUM
ftr-477	158	14	and	and	CCONJ
ftr-477	158	15	1984	1984	NUM
ftr-477	158	16	rulings	ruling	NOUN
ftr-477	158	17	,	,	PUNCT
ftr-477	158	18	and	and	CCONJ
ftr-477	158	19	the	the	DET
ftr-477	158	20	courts	court	NOUN
ftr-477	158	21	'	'	PART
ftr-477	158	22	construction	construction	NOUN
ftr-477	158	23	of	of	ADP
ftr-477	158	24	the	the	DET
ftr-477	158	25	1975	1975	NUM
ftr-477	158	26	ruling	ruling	NOUN
ftr-477	158	27	,	,	PUNCT
ftr-477	158	28	see	see	VERB
ftr-477	158	29	mary	mary	PROPN
ftr-477	158	30	j.	j.	PROPN
ftr-477	158	31	morrison	morrison	PROPN
ftr-477	158	32	,	,	PUNCT
ftr-477	158	33	getting	get	VERB
ftr-477	158	34	a	a	DET
ftr-477	158	35	rule	rule	NOUN
ftr-477	158	36	right	right	NOUN
ftr-477	158	37	and	and	CCONJ
ftr-477	158	38	writing	write	VERB
ftr-477	158	39	a	a	DET
ftr-477	158	40	wrong	wrong	ADJ
ftr-477	158	41	rule	rule	NOUN
ftr-477	158	42	:	:	PUNCT
ftr-477	158	43	the	the	DET
ftr-477	158	44	irs	irs	PROPN
ftr-477	158	45	demands	demand	VERB
ftr-477	158	46	a	a	DET
ftr-477	158	47	return	return	NOUN
ftr-477	158	48	on	on	ADP
ftr-477	158	49	all	all	DET
ftr-477	158	50	punitive	punitive	ADJ
ftr-477	158	51	damages	damage	NOUN
ftr-477	158	52	,	,	PUNCT
ftr-477	158	53	17	17	NUM
ftr-477	158	54	conn	conn	PROPN
ftr-477	158	55	.	.	PUNCT
ftr-477	159	1	l.	l.	PROPN
ftr-477	159	2	rev	rev	PROPN
ftr-477	159	3	.	.	PROPN
ftr-477	159	4	39	39	NUM
ftr-477	159	5	(	(	PUNCT
ftr-477	159	6	1984	1984	NUM
ftr-477	159	7	)	)	PUNCT
ftr-477	159	8	.	.	PUNCT
ftr-477	160	1	19951	19951	NUM
ftr-477	160	2	florida	florida	PROPN
ftr-477	160	3	tax	tax	NOUN
ftr-477	160	4	review	review	NOUN
ftr-477	160	5	in	in	ADP
ftr-477	160	6	1989	1989	NUM
ftr-477	160	7	,	,	PUNCT
ftr-477	160	8	in	in	ADP
ftr-477	160	9	miller	miller	PROPN
ftr-477	160	10	v.	v.	PROPN
ftr-477	160	11	commissioner,24	commissioner,24	VERB
ftr-477	160	12	the	the	DET
ftr-477	160	13	tax	tax	NOUN
ftr-477	160	14	court	court	NOUN
ftr-477	160	15	,	,	PUNCT
ftr-477	160	16	by	by	ADP
ftr-477	160	17	a	a	DET
ftr-477	160	18	vote	vote	NOUN
ftr-477	160	19	of	of	ADP
ftr-477	160	20	16	16	NUM
ftr-477	160	21	to	to	PART
ftr-477	160	22	2	2	NUM
ftr-477	160	23	,	,	PUNCT
ftr-477	160	24	rejected	reject	VERB
ftr-477	160	25	the	the	DET
ftr-477	160	26	reasoning	reasoning	NOUN
ftr-477	160	27	of	of	ADP
ftr-477	160	28	revenue	revenue	NOUN
ftr-477	160	29	ruling	rule	VERB
ftr-477	160	30	84	84	NUM
ftr-477	160	31	-	-	SYM
ftr-477	160	32	108	108	NUM
ftr-477	160	33	and	and	CCONJ
ftr-477	160	34	held	hold	VERB
ftr-477	160	35	that	that	SCONJ
ftr-477	160	36	punitive	punitive	ADJ
ftr-477	160	37	damages	damage	NOUN
ftr-477	160	38	obtained	obtain	VERB
ftr-477	160	39	in	in	ADP
ftr-477	160	40	connection	connection	NOUN
ftr-477	160	41	with	with	ADP
ftr-477	160	42	a	a	DET
ftr-477	160	43	personal	personal	ADJ
ftr-477	160	44	injury	injury	NOUN
ftr-477	160	45	claim	claim	NOUN
ftr-477	160	46	are	be	AUX
ftr-477	160	47	within	within	ADP
ftr-477	160	48	the	the	DET
ftr-477	160	49	section	section	NOUN
ftr-477	160	50	104(a)(2	104(a)(2	NUM
ftr-477	160	51	)	)	PUNCT
ftr-477	160	52	exclusion	exclusion	NOUN
ftr-477	160	53	.	.	PUNCT
ftr-477	161	1	the	the	DET
ftr-477	161	2	court	court	NOUN
ftr-477	161	3	held	hold	VERB
ftr-477	161	4	that	that	SCONJ
ftr-477	161	5	the	the	DET
ftr-477	161	6	reference	reference	NOUN
ftr-477	161	7	in	in	ADP
ftr-477	161	8	section	section	NOUN
ftr-477	161	9	104(a)(2	104(a)(2	NUM
ftr-477	161	10	)	)	PUNCT
ftr-477	161	11	to	to	ADP
ftr-477	161	12	"	"	PUNCT
ftr-477	161	13	any	any	DET
ftr-477	161	14	damages	damage	NOUN
ftr-477	161	15	"	"	PUNCT
ftr-477	161	16	means	mean	VERB
ftr-477	161	17	all	all	DET
ftr-477	161	18	damages	damage	NOUN
ftr-477	161	19	,	,	PUNCT
ftr-477	161	20	including	include	VERB
ftr-477	161	21	punitive	punitive	ADJ
ftr-477	161	22	damages	damage	NOUN
ftr-477	161	23	.	.	PUNCT
ftr-477	162	1	while	while	SCONJ
ftr-477	162	2	the	the	DET
ftr-477	162	3	statute	statute	NOUN
ftr-477	162	4	requires	require	VERB
ftr-477	162	5	that	that	SCONJ
ftr-477	162	6	the	the	DET
ftr-477	162	7	damages	damage	NOUN
ftr-477	162	8	be	be	AUX
ftr-477	162	9	received	receive	VERB
ftr-477	162	10	"	"	PUNCT
ftr-477	162	11	on	on	ADP
ftr-477	162	12	account	account	NOUN
ftr-477	162	13	of	of	ADP
ftr-477	162	14	personal	personal	ADJ
ftr-477	162	15	injuries	injury	NOUN
ftr-477	162	16	or	or	CCONJ
ftr-477	162	17	sickness	sickness	NOUN
ftr-477	162	18	,	,	PUNCT
ftr-477	162	19	"	"	PUNCT
ftr-477	162	20	the	the	DET
ftr-477	162	21	court	court	NOUN
ftr-477	162	22	construed	construe	VERB
ftr-477	162	23	that	that	DET
ftr-477	162	24	requirement	requirement	NOUN
ftr-477	162	25	as	as	ADP
ftr-477	162	26	demanding	demand	VERB
ftr-477	162	27	no	no	PRON
ftr-477	162	28	more	more	ADJ
ftr-477	162	29	than	than	ADP
ftr-477	162	30	that	that	SCONJ
ftr-477	162	31	there	there	PRON
ftr-477	162	32	be	be	VERB
ftr-477	162	33	a	a	DET
ftr-477	162	34	causal	causal	ADJ
ftr-477	162	35	connection	connection	NOUN
ftr-477	162	36	between	between	ADP
ftr-477	162	37	the	the	DET
ftr-477	162	38	damages	damage	NOUN
ftr-477	162	39	claim	claim	NOUN
ftr-477	162	40	and	and	CCONJ
ftr-477	162	41	a	a	DET
ftr-477	162	42	personal	personal	ADJ
ftr-477	162	43	injury	injury	NOUN
ftr-477	162	44	.	.	PUNCT
ftr-477	163	1	the	the	DET
ftr-477	163	2	court	court	NOUN
ftr-477	163	3	noted	note	VERB
ftr-477	163	4	that	that	SCONJ
ftr-477	163	5	most	most	ADJ
ftr-477	163	6	jurisdictions	jurisdiction	NOUN
ftr-477	163	7	allow	allow	VERB
ftr-477	163	8	punitive	punitive	ADJ
ftr-477	163	9	damages	damage	NOUN
ftr-477	163	10	only	only	ADV
ftr-477	163	11	to	to	ADP
ftr-477	163	12	claimants	claimant	NOUN
ftr-477	163	13	who	who	PRON
ftr-477	163	14	suffered	suffer	VERB
ftr-477	163	15	actual	actual	ADJ
ftr-477	163	16	injuries	injury	NOUN
ftr-477	163	17	.	.	PUNCT
ftr-477	164	1	it	it	PRON
ftr-477	164	2	concluded	conclude	VERB
ftr-477	164	3	that	that	SCONJ
ftr-477	164	4	since	since	SCONJ
ftr-477	164	5	an	an	DET
ftr-477	164	6	actual	actual	ADJ
ftr-477	164	7	injury	injury	NOUN
ftr-477	164	8	is	be	AUX
ftr-477	164	9	a	a	DET
ftr-477	164	10	prerequisite	prerequisite	NOUN
ftr-477	164	11	to	to	ADP
ftr-477	164	12	a	a	DET
ftr-477	164	13	punitive	punitive	ADJ
ftr-477	164	14	damages	damage	NOUN
ftr-477	164	15	award	award	NOUN
ftr-477	164	16	,	,	PUNCT
ftr-477	164	17	such	such	ADJ
ftr-477	164	18	damages	damage	NOUN
ftr-477	164	19	are	be	AUX
ftr-477	164	20	on	on	ADP
ftr-477	164	21	account	account	NOUN
ftr-477	164	22	of	of	ADP
ftr-477	164	23	that	that	DET
ftr-477	164	24	injury	injury	NOUN
ftr-477	164	25	,	,	PUNCT
ftr-477	164	26	and	and	CCONJ
ftr-477	164	27	if	if	SCONJ
ftr-477	164	28	the	the	DET
ftr-477	164	29	underlying	underlying	ADJ
ftr-477	164	30	injury	injury	NOUN
ftr-477	164	31	is	be	AUX
ftr-477	164	32	personal	personal	ADJ
ftr-477	164	33	,	,	PUNCT
ftr-477	164	34	section	section	NOUN
ftr-477	164	35	104(a)(2	104(a)(2	NUM
ftr-477	164	36	)	)	PUNCT
ftr-477	164	37	applies	apply	VERB
ftr-477	164	38	to	to	ADP
ftr-477	164	39	the	the	DET
ftr-477	164	40	punitive	punitive	ADJ
ftr-477	164	41	damages	damage	NOUN
ftr-477	164	42	.	.	PUNCT
ftr-477	165	1	the	the	DET
ftr-477	165	2	fourth	fourth	ADJ
ftr-477	165	3	circuit	circuit	NOUN
ftr-477	165	4	court	court	NOUN
ftr-477	165	5	of	of	ADP
ftr-477	165	6	appeals	appeals	PROPN
ftr-477	165	7	reversed	reverse	VERB
ftr-477	165	8	the	the	DET
ftr-477	165	9	tax	tax	NOUN
ftr-477	165	10	court	court	NOUN
ftr-477	165	11	's	's	PART
ftr-477	165	12	decision	decision	NOUN
ftr-477	165	13	in	in	ADP
ftr-477	165	14	miller	miller	PROPN
ftr-477	165	15	,	,	PUNCT
ftr-477	165	16	holding	hold	VERB
ftr-477	165	17	that	that	SCONJ
ftr-477	165	18	the	the	DET
ftr-477	165	19	presence	presence	NOUN
ftr-477	165	20	of	of	ADP
ftr-477	165	21	a	a	DET
ftr-477	165	22	causal	causal	NOUN
ftr-477	165	23	link	link	NOUN
ftr-477	165	24	between	between	ADP
ftr-477	165	25	a	a	DET
ftr-477	165	26	personal	personal	ADJ
ftr-477	165	27	injury	injury	NOUN
ftr-477	165	28	and	and	CCONJ
ftr-477	165	29	an	an	DET
ftr-477	165	30	award	award	NOUN
ftr-477	165	31	of	of	ADP
ftr-477	165	32	punitive	punitive	ADJ
ftr-477	165	33	damages	damage	NOUN
ftr-477	165	34	does	do	AUX
ftr-477	165	35	not	not	PART
ftr-477	165	36	satisfy	satisfy	VERB
ftr-477	165	37	the	the	DET
ftr-477	165	38	statutory	statutory	ADJ
ftr-477	165	39	requirement	requirement	NOUN
ftr-477	165	40	that	that	SCONJ
ftr-477	165	41	the	the	DET
ftr-477	165	42	damages	damage	NOUN
ftr-477	165	43	be	be	VERB
ftr-477	165	44	"	"	PUNCT
ftr-477	165	45	on	on	ADP
ftr-477	165	46	account	account	NOUN
ftr-477	165	47	of	of	ADP
ftr-477	165	48	"	"	PUNCT
ftr-477	165	49	a	a	DET
ftr-477	165	50	personal	personal	ADJ
ftr-477	165	51	injury	injury	NOUN
ftr-477	165	52	.	.	PUNCT
ftr-477	166	1	according	accord	VERB
ftr-477	166	2	to	to	ADP
ftr-477	166	3	the	the	DET
ftr-477	166	4	court	court	NOUN
ftr-477	166	5	,	,	PUNCT
ftr-477	166	6	there	there	PRON
ftr-477	166	7	must	must	AUX
ftr-477	166	8	be	be	AUX
ftr-477	166	9	more	more	ADJ
ftr-477	166	10	than	than	ADP
ftr-477	166	11	a	a	DET
ftr-477	166	12	"	"	PUNCT
ftr-477	166	13	but	but	CCONJ
ftr-477	166	14	for	for	ADP
ftr-477	166	15	"	"	PUNCT
ftr-477	166	16	causal	causal	ADJ
ftr-477	166	17	relationship	relationship	NOUN
ftr-477	166	18	;	;	PUNCT
ftr-477	166	19	the	the	DET
ftr-477	166	20	presence	presence	NOUN
ftr-477	166	21	of	of	ADP
ftr-477	166	22	a	a	DET
ftr-477	166	23	personal	personal	ADJ
ftr-477	166	24	injury	injury	NOUN
ftr-477	166	25	must	must	AUX
ftr-477	166	26	be	be	AUX
ftr-477	166	27	"	"	PUNCT
ftr-477	166	28	sufficient	sufficient	ADJ
ftr-477	166	29	"	"	PUNCT
ftr-477	166	30	in	in	ADP
ftr-477	166	31	itself	itself	PRON
ftr-477	166	32	to	to	PART
ftr-477	166	33	qualify	qualify	VERB
ftr-477	166	34	the	the	DET
ftr-477	166	35	taxpayer	taxpayer	NOUN
ftr-477	166	36	to	to	PART
ftr-477	166	37	receive	receive	VERB
ftr-477	166	38	the	the	DET
ftr-477	166	39	damages	damage	NOUN
ftr-477	166	40	.	.	PUNCT
ftr-477	166	41	"	"	PUNCT
ftr-477	167	1	in	in	ADP
ftr-477	167	2	other	other	ADJ
ftr-477	167	3	words	word	NOUN
ftr-477	167	4	,	,	PUNCT
ftr-477	167	5	section	section	NOUN
ftr-477	167	6	104(a)(2	104(a)(2	NUM
ftr-477	167	7	)	)	PUNCT
ftr-477	167	8	applies	apply	VERB
ftr-477	167	9	only	only	ADV
ftr-477	167	10	if	if	SCONJ
ftr-477	167	11	the	the	DET
ftr-477	167	12	personal	personal	ADJ
ftr-477	167	13	injury	injury	NOUN
ftr-477	167	14	is	be	AUX
ftr-477	167	15	"	"	PUNCT
ftr-477	167	16	sufficient	sufficient	ADJ
ftr-477	167	17	,	,	PUNCT
ftr-477	167	18	"	"	PUNCT
ftr-477	167	19	and	and	CCONJ
ftr-477	167	20	not	not	PART
ftr-477	167	21	merely	merely	ADV
ftr-477	167	22	"	"	PUNCT
ftr-477	167	23	necessary	necessary	ADJ
ftr-477	167	24	,	,	PUNCT
ftr-477	167	25	"	"	PUNCT
ftr-477	167	26	to	to	PART
ftr-477	167	27	obtain	obtain	VERB
ftr-477	167	28	the	the	DET
ftr-477	167	29	damages	damage	NOUN
ftr-477	167	30	.	.	PUNCT
ftr-477	168	1	even	even	ADV
ftr-477	168	2	if	if	SCONJ
ftr-477	168	3	punitive	punitive	ADJ
ftr-477	168	4	damages	damage	NOUN
ftr-477	168	5	are	be	AUX
ftr-477	168	6	awarded	award	VERB
ftr-477	168	7	only	only	ADV
ftr-477	168	8	when	when	SCONJ
ftr-477	168	9	there	there	PRON
ftr-477	168	10	is	be	VERB
ftr-477	168	11	an	an	DET
ftr-477	168	12	actual	actual	ADJ
ftr-477	168	13	injury	injury	NOUN
ftr-477	168	14	,	,	PUNCT
ftr-477	168	15	they	they	PRON
ftr-477	168	16	are	be	AUX
ftr-477	168	17	not	not	PART
ftr-477	168	18	given	give	VERB
ftr-477	168	19	unless	unless	SCONJ
ftr-477	168	20	the	the	DET
ftr-477	168	21	tortfeasor	tortfeasor	NOUN
ftr-477	168	22	's	's	PART
ftr-477	168	23	actions	action	NOUN
ftr-477	168	24	are	be	AUX
ftr-477	168	25	especially	especially	ADV
ftr-477	168	26	reprehensible	reprehensible	ADJ
ftr-477	168	27	.	.	PUNCT
ftr-477	169	1	the	the	DET
ftr-477	169	2	presence	presence	NOUN
ftr-477	169	3	of	of	ADP
ftr-477	169	4	a	a	DET
ftr-477	169	5	personal	personal	ADJ
ftr-477	169	6	injury	injury	NOUN
ftr-477	169	7	therefore	therefore	ADV
ftr-477	169	8	is	be	AUX
ftr-477	169	9	not	not	PART
ftr-477	169	10	sufficient	sufficient	ADJ
ftr-477	169	11	,	,	PUNCT
ftr-477	169	12	and	and	CCONJ
ftr-477	169	13	,	,	PUNCT
ftr-477	169	14	in	in	ADP
ftr-477	169	15	the	the	DET
ftr-477	169	16	court	court	NOUN
ftr-477	169	17	's	's	PART
ftr-477	169	18	view	view	NOUN
ftr-477	169	19	,	,	PUNCT
ftr-477	169	20	punitive	punitive	ADJ
ftr-477	169	21	damages	damage	NOUN
ftr-477	169	22	are	be	AUX
ftr-477	169	23	therefore	therefore	ADV
ftr-477	169	24	taxable	taxable	ADJ
ftr-477	169	25	.	.	PUNCT
ftr-477	170	1	section	section	NOUN
ftr-477	170	2	7641	7641	NUM
ftr-477	170	3	of	of	ADP
ftr-477	170	4	the	the	DET
ftr-477	170	5	omnibus	omnibus	ADJ
ftr-477	170	6	budget	budget	NOUN
ftr-477	170	7	reconciliation	reconciliation	NOUN
ftr-477	170	8	act	act	NOUN
ftr-477	170	9	of	of	ADP
ftr-477	170	10	1989	1989	NUM
ftr-477	170	11	amended	amend	VERB
ftr-477	170	12	section	section	NOUN
ftr-477	170	13	104(a	104(a	PROPN
ftr-477	170	14	)	)	PUNCT
ftr-477	170	15	to	to	PART
ftr-477	170	16	preclude	preclude	VERB
ftr-477	170	17	the	the	DET
ftr-477	170	18	exclusion	exclusion	NOUN
ftr-477	170	19	of	of	ADP
ftr-477	170	20	punitive	punitive	ADJ
ftr-477	170	21	damages	damage	NOUN
ftr-477	170	22	received	receive	VERB
ftr-477	170	23	in	in	ADP
ftr-477	170	24	connection	connection	NOUN
ftr-477	170	25	with	with	ADP
ftr-477	170	26	a	a	DET
ftr-477	170	27	claim	claim	NOUN
ftr-477	170	28	not	not	PART
ftr-477	170	29	involving	involve	VERB
ftr-477	170	30	physical	physical	ADJ
ftr-477	170	31	injury	injury	NOUN
ftr-477	170	32	or	or	CCONJ
ftr-477	170	33	sickness.26	sickness.26	NOUN
ftr-477	170	34	the	the	DET
ftr-477	170	35	legislation	legislation	NOUN
ftr-477	170	36	was	be	AUX
ftr-477	170	37	adopted	adopt	VERB
ftr-477	170	38	after	after	ADP
ftr-477	170	39	the	the	DET
ftr-477	170	40	tax	tax	NOUN
ftr-477	170	41	court	court	NOUN
ftr-477	170	42	's	's	PART
ftr-477	170	43	decision	decision	NOUN
ftr-477	170	44	in	in	ADP
ftr-477	170	45	miller	miller	PROPN
ftr-477	170	46	but	but	CCONJ
ftr-477	170	47	before	before	ADP
ftr-477	170	48	the	the	DET
ftr-477	170	49	fourth	fourth	ADJ
ftr-477	170	50	circuit	circuit	NOUN
ftr-477	170	51	reversed	reverse	VERB
ftr-477	170	52	that	that	SCONJ
ftr-477	170	53	decision.27	decision.27	PROPN
ftr-477	170	54	subject	subject	NOUN
ftr-477	170	55	to	to	ADP
ftr-477	170	56	certain	certain	ADJ
ftr-477	170	57	24	24	NUM
ftr-477	170	58	.	.	PUNCT
ftr-477	171	1	93	93	NUM
ftr-477	171	2	t.c	t.c	PROPN
ftr-477	171	3	.	.	PROPN
ftr-477	171	4	330	330	NUM
ftr-477	171	5	,	,	PUNCT
ftr-477	171	6	340	340	NUM
ftr-477	171	7	(	(	PUNCT
ftr-477	171	8	1989	1989	NUM
ftr-477	171	9	)	)	PUNCT
ftr-477	171	10	(	(	PUNCT
ftr-477	171	11	reviewed	review	VERB
ftr-477	171	12	by	by	ADP
ftr-477	171	13	the	the	DET
ftr-477	171	14	court	court	NOUN
ftr-477	171	15	)	)	PUNCT
ftr-477	171	16	,	,	PUNCT
ftr-477	171	17	rev'd	rev'd	ADJ
ftr-477	171	18	sub	sub	NOUN
ftr-477	171	19	nom	nom	PROPN
ftr-477	171	20	.	.	PROPN
ftr-477	171	21	commissioner	commissioner	PROPN
ftr-477	171	22	v.	v.	PROPN
ftr-477	171	23	miller	miller	PROPN
ftr-477	171	24	,	,	PUNCT
ftr-477	171	25	914	914	NUM
ftr-477	171	26	f.2d	f.2d	X
ftr-477	171	27	586	586	NUM
ftr-477	171	28	(	(	PUNCT
ftr-477	171	29	4th	4th	ADJ
ftr-477	171	30	cir	cir	NOUN
ftr-477	171	31	.	.	PUNCT
ftr-477	171	32	1990	1990	NUM
ftr-477	171	33	)	)	PUNCT
ftr-477	171	34	.	.	PUNCT
ftr-477	172	1	25	25	NUM
ftr-477	172	2	.	.	X
ftr-477	172	3	miller	miller	PROPN
ftr-477	172	4	,	,	PUNCT
ftr-477	172	5	914	914	NUM
ftr-477	172	6	f.2d	f.2d	NOUN
ftr-477	172	7	at	at	ADP
ftr-477	172	8	589	589	NUM
ftr-477	172	9	-	-	SYM
ftr-477	172	10	90	90	NUM
ftr-477	172	11	.	.	NOUN
ftr-477	172	12	26	26	NUM
ftr-477	172	13	.	.	PUNCT
ftr-477	173	1	pub	pub	NOUN
ftr-477	173	2	.	.	PUNCT
ftr-477	174	1	l.	l.	PROPN
ftr-477	174	2	no	no	INTJ
ftr-477	174	3	.	.	PROPN
ftr-477	175	1	101	101	NUM
ftr-477	175	2	-	-	SYM
ftr-477	175	3	239	239	NUM
ftr-477	175	4	,	,	PUNCT
ftr-477	175	5	§	§	PROPN
ftr-477	175	6	7641	7641	NUM
ftr-477	175	7	,	,	PUNCT
ftr-477	175	8	103	103	NUM
ftr-477	175	9	stat	stat	NOUN
ftr-477	175	10	.	.	PUNCT
ftr-477	176	1	2379	2379	NUM
ftr-477	176	2	(	(	PUNCT
ftr-477	176	3	1989	1989	NUM
ftr-477	176	4	)	)	PUNCT
ftr-477	176	5	.	.	PUNCT
ftr-477	177	1	27	27	NUM
ftr-477	177	2	.	.	PUNCT
ftr-477	178	1	the	the	DET
ftr-477	178	2	tax	tax	NOUN
ftr-477	178	3	court	court	NOUN
ftr-477	178	4	's	's	PART
ftr-477	178	5	decision	decision	NOUN
ftr-477	178	6	in	in	ADP
ftr-477	178	7	miller	miller	PROPN
ftr-477	178	8	was	be	AUX
ftr-477	178	9	issued	issue	VERB
ftr-477	178	10	on	on	ADP
ftr-477	178	11	september	september	PROPN
ftr-477	178	12	13	13	NUM
ftr-477	178	13	,	,	PUNCT
ftr-477	178	14	1989	1989	NUM
ftr-477	178	15	,	,	PUNCT
ftr-477	178	16	and	and	CCONJ
ftr-477	178	17	the	the	DET
ftr-477	178	18	fourth	fourth	ADJ
ftr-477	178	19	circuit	circuit	NOUN
ftr-477	178	20	reversed	reverse	VERB
ftr-477	178	21	on	on	ADP
ftr-477	178	22	september	september	PROPN
ftr-477	178	23	21	21	NUM
ftr-477	178	24	,	,	PUNCT
ftr-477	178	25	1990	1990	NUM
ftr-477	178	26	.	.	PUNCT
ftr-477	179	1	neither	neither	CCONJ
ftr-477	179	2	the	the	DET
ftr-477	179	3	house	house	NOUN
ftr-477	179	4	bill	bill	NOUN
ftr-477	179	5	nor	nor	CCONJ
ftr-477	179	6	the	the	DET
ftr-477	179	7	senate	senate	PROPN
ftr-477	179	8	bill	bill	NOUN
ftr-477	179	9	of	of	ADP
ftr-477	179	10	the	the	DET
ftr-477	179	11	1989	1989	NUM
ftr-477	179	12	act	act	NOUN
ftr-477	179	13	contained	contain	VERB
ftr-477	179	14	a	a	DET
ftr-477	179	15	provision	provision	NOUN
ftr-477	179	16	dealing	deal	VERB
ftr-477	179	17	with	with	ADP
ftr-477	179	18	punitive	punitive	ADJ
ftr-477	179	19	damages	damage	NOUN
ftr-477	179	20	as	as	ADP
ftr-477	179	21	such	such	ADJ
ftr-477	179	22	.	.	PUNCT
ftr-477	180	1	h.r	h.r	PROPN
ftr-477	180	2	.	.	PROPN
ftr-477	180	3	3299	3299	NUM
ftr-477	180	4	,	,	PUNCT
ftr-477	180	5	101st	101st	PROPN
ftr-477	180	6	cong	cong	PROPN
ftr-477	180	7	.	.	PUNCT
ftr-477	180	8	,	,	PUNCT
ftr-477	180	9	1st	1st	ADJ
ftr-477	180	10	sess	sess	NOUN
ftr-477	180	11	.	.	PUNCT
ftr-477	181	1	(	(	PUNCT
ftr-477	181	2	1989	1989	NUM
ftr-477	181	3	)	)	PUNCT
ftr-477	181	4	;	;	PUNCT
ftr-477	182	1	s.	s.	PROPN
ftr-477	182	2	1750	1750	NUM
ftr-477	182	3	,	,	PUNCT
ftr-477	182	4	101st	101st	PROPN
ftr-477	182	5	cong	cong	PROPN
ftr-477	182	6	.	.	PUNCT
ftr-477	182	7	,	,	PUNCT
ftr-477	182	8	1st	1st	ADJ
ftr-477	182	9	sess	sess	NOUN
ftr-477	182	10	.	.	PUNCT
ftr-477	183	1	(	(	PUNCT
ftr-477	183	2	1989	1989	NUM
ftr-477	183	3	)	)	PUNCT
ftr-477	183	4	.	.	PUNCT
ftr-477	184	1	the	the	DET
ftr-477	184	2	provision	provision	NOUN
ftr-477	184	3	addressing	address	VERB
ftr-477	184	4	punitive	punitive	ADJ
ftr-477	184	5	damages	damage	NOUN
ftr-477	184	6	came	come	VERB
ftr-477	184	7	out	out	ADP
ftr-477	184	8	of	of	ADP
ftr-477	184	9	the	the	DET
ftr-477	184	10	conference	conference	NOUN
ftr-477	184	11	committee	committee	NOUN
ftr-477	184	12	.	.	PUNCT
ftr-477	185	1	see	see	VERB
ftr-477	185	2	h.r	h.r	PROPN
ftr-477	185	3	.	.	PROPN
ftr-477	185	4	conf	conf	PROPN
ftr-477	185	5	.	.	PUNCT
ftr-477	186	1	rep	rep	PROPN
ftr-477	186	2	.	.	PROPN
ftr-477	186	3	no	no	PROPN
ftr-477	186	4	.	.	PROPN
ftr-477	186	5	386	386	NUM
ftr-477	186	6	,	,	PUNCT
ftr-477	186	7	101st	101st	PROPN
ftr-477	186	8	cong	cong	PROPN
ftr-477	186	9	.	.	PUNCT
ftr-477	186	10	,	,	PUNCT
ftr-477	186	11	1st	1st	ADJ
ftr-477	186	12	sess	sess	NOUN
ftr-477	186	13	.	.	PUNCT
ftr-477	187	1	622	622	NUM
ftr-477	187	2	-	-	SYM
ftr-477	187	3	23	23	NUM
ftr-477	187	4	(	(	PUNCT
ftr-477	187	5	1989	1989	NUM
ftr-477	187	6	)	)	PUNCT
ftr-477	187	7	,	,	PUNCT
ftr-477	187	8	reprinted	reprint	VERB
ftr-477	187	9	in	in	ADP
ftr-477	187	10	1989	1989	NUM
ftr-477	187	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-477	187	12	.	.	PUNCT
ftr-477	187	13	3018	3018	NUM
ftr-477	187	14	,	,	PUNCT
ftr-477	187	15	3225	3225	NUM
ftr-477	187	16	-	-	SYM
ftr-477	187	17	26	26	NUM
ftr-477	187	18	.	.	PUNCT
ftr-477	188	1	the	the	DET
ftr-477	188	2	house	house	PROPN
ftr-477	188	3	bill	bill	NOUN
ftr-477	188	4	was	be	AUX
ftr-477	188	5	introduced	introduce	VERB
ftr-477	188	6	on	on	ADP
ftr-477	188	7	september	september	PROPN
ftr-477	188	8	20	20	NUM
ftr-477	188	9	,	,	PUNCT
ftr-477	188	10	1989	1989	NUM
ftr-477	188	11	,	,	PUNCT
ftr-477	188	12	and	and	CCONJ
ftr-477	188	13	was	be	AUX
ftr-477	188	14	passed	pass	VERB
ftr-477	188	15	by	by	ADP
ftr-477	188	16	the	the	DET
ftr-477	188	17	house	house	NOUN
ftr-477	188	18	on	on	ADP
ftr-477	188	19	october	october	PROPN
ftr-477	188	20	5	5	NUM
ftr-477	188	21	,	,	PUNCT
ftr-477	188	22	1989	1989	NUM
ftr-477	188	23	.	.	PUNCT
ftr-477	189	1	h.r	h.r	PROPN
ftr-477	189	2	.	.	PROPN
ftr-477	189	3	rep	rep	PROPN
ftr-477	189	4	.	.	PROPN
ftr-477	190	1	no	no	PROPN
ftr-477	190	2	.	.	PROPN
ftr-477	190	3	147	147	NUM
ftr-477	190	4	,	,	PUNCT
ftr-477	190	5	101st	101st	PROPN
ftr-477	190	6	cong	cong	PROPN
ftr-477	190	7	.	.	PUNCT
ftr-477	190	8	,	,	PUNCT
ftr-477	190	9	1st	1st	ADJ
ftr-477	190	10	sess	sess	NOUN
ftr-477	190	11	.	.	PUNCT
ftr-477	191	1	(	(	PUNCT
ftr-477	191	2	1989	1989	NUM
ftr-477	191	3	)	)	PUNCT
ftr-477	191	4	,	,	PUNCT
ftr-477	191	5	reprinted	reprint	VERB
ftr-477	191	6	in	in	ADP
ftr-477	191	7	1989	1989	NUM
ftr-477	191	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-477	191	9	.	.	PUNCT
ftr-477	191	10	1906	1906	NUM
ftr-477	191	11	.	.	PUNCT
ftr-477	192	1	the	the	DET
ftr-477	192	2	conference	conference	NOUN
ftr-477	192	3	committee	committee	NOUN
ftr-477	192	4	's	's	PART
ftr-477	192	5	version	version	NOUN
ftr-477	192	6	of	of	ADP
ftr-477	192	7	the	the	DET
ftr-477	192	8	bill	bill	NOUN
ftr-477	192	9	(	(	PUNCT
ftr-477	192	10	which	which	PRON
ftr-477	192	11	was	be	AUX
ftr-477	192	12	adopted	adopt	VERB
ftr-477	192	13	by	by	ADP
ftr-477	192	14	the	the	DET
ftr-477	192	15	congress	congress	PROPN
ftr-477	192	16	and	and	CCONJ
ftr-477	192	17	which	which	PRON
ftr-477	192	18	[	[	X
ftr-477	192	19	vol	vol	NOUN
ftr-477	192	20	2:6	2:6	NUM
ftr-477	192	21	compensatory	compensatory	ADJ
ftr-477	192	22	and	and	CCONJ
ftr-477	192	23	punitive	punitive	ADJ
ftr-477	192	24	damages	damage	NOUN
ftr-477	192	25	transitional	transitional	ADJ
ftr-477	192	26	rules	rule	NOUN
ftr-477	192	27	,	,	PUNCT
ftr-477	192	28	the	the	DET
ftr-477	192	29	amendment	amendment	NOUN
ftr-477	192	30	applies	apply	VERB
ftr-477	192	31	to	to	ADP
ftr-477	192	32	amounts	amount	NOUN
ftr-477	192	33	received	receive	VERB
ftr-477	192	34	after	after	ADP
ftr-477	192	35	july	july	PROPN
ftr-477	192	36	10	10	NUM
ftr-477	192	37	,	,	PUNCT
ftr-477	192	38	1989	1989	NUM
ftr-477	192	39	.	.	PUNCT
ftr-477	193	1	the	the	DET
ftr-477	193	2	amendment	amendment	NOUN
ftr-477	193	3	makes	make	VERB
ftr-477	193	4	no	no	DET
ftr-477	193	5	reference	reference	NOUN
ftr-477	193	6	to	to	ADP
ftr-477	193	7	punitive	punitive	ADJ
ftr-477	193	8	damages	damage	NOUN
ftr-477	193	9	connected	connect	VERB
ftr-477	193	10	with	with	ADP
ftr-477	193	11	a	a	DET
ftr-477	193	12	physical	physical	ADJ
ftr-477	193	13	injury	injury	NOUN
ftr-477	193	14	,	,	PUNCT
ftr-477	193	15	whether	whether	SCONJ
ftr-477	193	16	received	receive	VERB
ftr-477	193	17	before	before	ADP
ftr-477	193	18	or	or	CCONJ
ftr-477	193	19	after	after	ADP
ftr-477	193	20	july	july	PROPN
ftr-477	193	21	10	10	NUM
ftr-477	193	22	,	,	PUNCT
ftr-477	193	23	1989	1989	NUM
ftr-477	193	24	,	,	PUNCT
ftr-477	193	25	and	and	CCONJ
ftr-477	193	26	the	the	DET
ftr-477	193	27	taxation	taxation	NOUN
ftr-477	193	28	of	of	ADP
ftr-477	193	29	these	these	DET
ftr-477	193	30	damages	damage	NOUN
ftr-477	193	31	is	be	AUX
ftr-477	193	32	one	one	NUM
ftr-477	193	33	of	of	ADP
ftr-477	193	34	the	the	DET
ftr-477	193	35	principal	principal	ADJ
ftr-477	193	36	topics	topic	NOUN
ftr-477	193	37	of	of	ADP
ftr-477	193	38	this	this	DET
ftr-477	193	39	article	article	NOUN
ftr-477	193	40	.	.	PUNCT
ftr-477	194	1	as	as	ADP
ftr-477	194	2	of	of	ADP
ftr-477	194	3	this	this	DET
ftr-477	194	4	writing	writing	NOUN
ftr-477	194	5	,	,	PUNCT
ftr-477	194	6	no	no	DET
ftr-477	194	7	court	court	NOUN
ftr-477	194	8	has	have	AUX
ftr-477	194	9	passed	pass	VERB
ftr-477	194	10	on	on	ADP
ftr-477	194	11	the	the	DET
ftr-477	194	12	taxability	taxability	NOUN
ftr-477	194	13	of	of	ADP
ftr-477	194	14	punitive	punitive	ADJ
ftr-477	194	15	damages	damage	NOUN
ftr-477	194	16	received	receive	VERB
ftr-477	194	17	in	in	ADP
ftr-477	194	18	a	a	DET
ftr-477	194	19	personal	personal	ADJ
ftr-477	194	20	injury	injury	NOUN
ftr-477	194	21	case	case	NOUN
ftr-477	194	22	after	after	ADP
ftr-477	194	23	july	july	PROPN
ftr-477	194	24	10	10	NUM
ftr-477	194	25	,	,	PUNCT
ftr-477	194	26	1989	1989	NUM
ftr-477	194	27	,	,	PUNCT
ftr-477	194	28	but	but	CCONJ
ftr-477	194	29	several	several	ADJ
ftr-477	194	30	cases	case	NOUN
ftr-477	194	31	decided	decide	VERB
ftr-477	194	32	since	since	SCONJ
ftr-477	194	33	1989	1989	NUM
ftr-477	194	34	have	have	AUX
ftr-477	194	35	involved	involve	VERB
ftr-477	194	36	punitive	punitive	ADJ
ftr-477	194	37	damages	damage	NOUN
ftr-477	194	38	received	receive	VERB
ftr-477	194	39	before	before	ADP
ftr-477	194	40	that	that	DET
ftr-477	194	41	date	date	NOUN
ftr-477	194	42	.	.	PUNCT
ftr-477	195	1	three	three	NUM
ftr-477	195	2	courts	court	NOUN
ftr-477	195	3	of	of	ADP
ftr-477	195	4	appeals	appeal	NOUN
ftr-477	195	5	(	(	PUNCT
ftr-477	195	6	the	the	DET
ftr-477	195	7	fourth	fourth	ADJ
ftr-477	195	8	,	,	PUNCT
ftr-477	195	9	ninth	ninth	ADJ
ftr-477	195	10	,	,	PUNCT
ftr-477	195	11	and	and	CCONJ
ftr-477	195	12	federal	federal	ADJ
ftr-477	195	13	circuits	circuit	NOUN
ftr-477	195	14	)	)	PUNCT
ftr-477	195	15	have	have	AUX
ftr-477	195	16	held	hold	VERB
ftr-477	195	17	that	that	SCONJ
ftr-477	195	18	punitive	punitive	ADJ
ftr-477	195	19	damages	damage	NOUN
ftr-477	195	20	are	be	AUX
ftr-477	195	21	taxable	taxable	ADJ
ftr-477	195	22	,	,	PUNCT
ftr-477	195	23	'	'	PUNCT
ftr-477	195	24	but	but	CCONJ
ftr-477	195	25	the	the	DET
ftr-477	195	26	sixth	sixth	ADJ
ftr-477	195	27	circuit	circuit	NOUN
ftr-477	195	28	has	have	AUX
ftr-477	195	29	held	hold	VERB
ftr-477	195	30	them	they	PRON
ftr-477	195	31	to	to	PART
ftr-477	195	32	be	be	AUX
ftr-477	195	33	excluded	exclude	VERB
ftr-477	195	34	by	by	ADP
ftr-477	195	35	section	section	NOUN
ftr-477	195	36	104(a)(2	104(a)(2	NUM
ftr-477	195	37	)	)	PUNCT
ftr-477	195	38	.	.	PUNCT
ftr-477	196	1	-9	-9	PROPN
ftr-477	196	2	also	also	ADV
ftr-477	196	3	,	,	PUNCT
ftr-477	196	4	several	several	ADJ
ftr-477	196	5	lower	low	ADJ
ftr-477	196	6	court	court	NOUN
ftr-477	196	7	decisions	decision	NOUN
ftr-477	196	8	have	have	AUX
ftr-477	196	9	divided	divide	VERB
ftr-477	196	10	on	on	ADP
ftr-477	196	11	this	this	DET
ftr-477	196	12	issue	issue	NOUN
ftr-477	196	13	,	,	PUNCT
ftr-477	196	14	and	and	CCONJ
ftr-477	196	15	two	two	NUM
ftr-477	196	16	of	of	ADP
ftr-477	196	17	them	they	PRON
ftr-477	196	18	are	be	AUX
ftr-477	196	19	pending	pende	VERB
ftr-477	196	20	on	on	ADP
ftr-477	196	21	appeal.30	appeal.30	PROPN
ftr-477	196	22	c.	c.	PROPN
ftr-477	196	23	prejudgment	prejudgment	PROPN
ftr-477	196	24	interest	interest	NOUN
ftr-477	196	25	the	the	DET
ftr-477	196	26	exclusion	exclusion	NOUN
ftr-477	196	27	of	of	ADP
ftr-477	196	28	compensatory	compensatory	ADJ
ftr-477	196	29	damages	damage	NOUN
ftr-477	196	30	for	for	ADP
ftr-477	196	31	personal	personal	ADJ
ftr-477	196	32	injury	injury	NOUN
ftr-477	196	33	encompasses	encompass	VERB
ftr-477	196	34	any	any	DET
ftr-477	196	35	portion	portion	NOUN
ftr-477	196	36	of	of	ADP
ftr-477	196	37	the	the	DET
ftr-477	196	38	damages	damage	NOUN
ftr-477	196	39	that	that	PRON
ftr-477	196	40	compensates	compensate	VERB
ftr-477	196	41	the	the	DET
ftr-477	196	42	victim	victim	NOUN
ftr-477	196	43	for	for	ADP
ftr-477	196	44	lost	lose	VERB
ftr-477	196	45	income.31	income.31	NOUN
ftr-477	196	46	the	the	DET
ftr-477	196	47	exclusion	exclusion	NOUN
ftr-477	196	48	applies	apply	VERB
ftr-477	196	49	both	both	PRON
ftr-477	196	50	to	to	ADP
ftr-477	196	51	replacements	replacement	NOUN
ftr-477	196	52	of	of	ADP
ftr-477	196	53	lost	lose	VERB
ftr-477	196	54	past	past	ADJ
ftr-477	196	55	income	income	NOUN
ftr-477	196	56	and	and	CCONJ
ftr-477	196	57	to	to	ADP
ftr-477	196	58	amounts	amount	NOUN
ftr-477	196	59	received	receive	VERB
ftr-477	196	60	to	to	PART
ftr-477	196	61	compensate	compensate	VERB
ftr-477	196	62	for	for	ADP
ftr-477	196	63	diminished	diminish	VERB
ftr-477	196	64	future	future	ADJ
ftr-477	196	65	earning	earning	NOUN
ftr-477	196	66	capacity	capacity	NOUN
ftr-477	196	67	resulting	result	VERB
ftr-477	196	68	from	from	ADP
ftr-477	196	69	the	the	DET
ftr-477	196	70	personal	personal	ADJ
ftr-477	196	71	injury	injury	NOUN
ftr-477	196	72	.	.	PUNCT
ftr-477	197	1	it	it	PRON
ftr-477	197	2	has	have	AUX
ftr-477	197	3	not	not	PART
ftr-477	197	4	yet	yet	ADV
ftr-477	197	5	been	be	AUX
ftr-477	197	6	resolved	resolve	VERB
ftr-477	197	7	whether	whether	SCONJ
ftr-477	197	8	the	the	DET
ftr-477	197	9	exclusion	exclusion	NOUN
ftr-477	197	10	also	also	ADV
ftr-477	197	11	applies	apply	VERB
ftr-477	197	12	to	to	ADP
ftr-477	197	13	prejudgment	prejudgment	NOUN
ftr-477	197	14	interest	interest	NOUN
ftr-477	197	15	-	-	PUNCT
ftr-477	197	16	an	an	DET
ftr-477	197	17	amount	amount	NOUN
ftr-477	197	18	received	receive	VERB
ftr-477	197	19	to	to	PART
ftr-477	197	20	compensate	compensate	VERB
ftr-477	197	21	for	for	ADP
ftr-477	197	22	potential	potential	ADJ
ftr-477	197	23	income	income	NOUN
ftr-477	197	24	that	that	PRON
ftr-477	197	25	was	be	AUX
ftr-477	197	26	lost	lose	VERB
ftr-477	197	27	because	because	SCONJ
ftr-477	197	28	the	the	DET
ftr-477	197	29	taxpayer	taxpayer	NOUN
ftr-477	197	30	was	be	AUX
ftr-477	197	31	not	not	PART
ftr-477	197	32	able	able	ADJ
ftr-477	197	33	to	to	PART
ftr-477	197	34	invest	invest	VERB
ftr-477	197	35	or	or	CCONJ
ftr-477	197	36	use	use	VERB
ftr-477	197	37	the	the	DET
ftr-477	197	38	awarded	award	VERB
ftr-477	197	39	damages	damage	NOUN
ftr-477	197	40	during	during	ADP
ftr-477	197	41	the	the	DET
ftr-477	197	42	period	period	NOUN
ftr-477	197	43	between	between	ADP
ftr-477	197	44	the	the	DET
ftr-477	197	45	time	time	NOUN
ftr-477	197	46	was	be	AUX
ftr-477	197	47	the	the	DET
ftr-477	197	48	first	first	ADJ
ftr-477	197	49	version	version	NOUN
ftr-477	197	50	to	to	PART
ftr-477	197	51	deal	deal	VERB
ftr-477	197	52	with	with	ADP
ftr-477	197	53	punitive	punitive	ADJ
ftr-477	197	54	damages	damage	NOUN
ftr-477	197	55	)	)	PUNCT
ftr-477	197	56	was	be	AUX
ftr-477	197	57	promulgated	promulgate	VERB
ftr-477	197	58	on	on	ADP
ftr-477	197	59	november	november	PROPN
ftr-477	197	60	21	21	NUM
ftr-477	197	61	,	,	PUNCT
ftr-477	197	62	1989	1989	NUM
ftr-477	197	63	.	.	PUNCT
ftr-477	198	1	the	the	DET
ftr-477	198	2	history	history	NOUN
ftr-477	198	3	of	of	ADP
ftr-477	198	4	this	this	DET
ftr-477	198	5	legislation	legislation	NOUN
ftr-477	198	6	is	be	AUX
ftr-477	198	7	described	describe	VERB
ftr-477	198	8	in	in	ADP
ftr-477	198	9	greater	great	ADJ
ftr-477	198	10	detail	detail	NOUN
ftr-477	198	11	later	later	ADV
ftr-477	198	12	in	in	ADP
ftr-477	198	13	this	this	DET
ftr-477	198	14	article	article	NOUN
ftr-477	198	15	.	.	PUNCT
ftr-477	199	1	see	see	VERB
ftr-477	199	2	infra	infra	NOUN
ftr-477	199	3	part	part	NOUN
ftr-477	199	4	v.a.i	v.a.i	ADJ
ftr-477	199	5	.	.	PUNCT
ftr-477	200	1	28	28	NUM
ftr-477	200	2	.	.	PUNCT
ftr-477	201	1	hawkins	hawkins	PROPN
ftr-477	201	2	v.	v.	PROPN
ftr-477	201	3	united	united	PROPN
ftr-477	201	4	states	states	PROPN
ftr-477	201	5	,	,	PUNCT
ftr-477	201	6	30	30	NUM
ftr-477	201	7	f.3d	f.3d	NUM
ftr-477	201	8	1077	1077	NUM
ftr-477	201	9	(	(	PUNCT
ftr-477	201	10	9th	9th	ADJ
ftr-477	201	11	cir	cir	NOUN
ftr-477	201	12	.	.	PUNCT
ftr-477	201	13	)	)	PUNCT
ftr-477	202	1	(	(	PUNCT
ftr-477	202	2	2	2	NUM
ftr-477	202	3	-	-	SYM
ftr-477	202	4	1	1	NUM
ftr-477	202	5	decision	decision	NOUN
ftr-477	202	6	)	)	PUNCT
ftr-477	202	7	,	,	PUNCT
ftr-477	202	8	ccrt	ccrt	NOUN
ftr-477	202	9	.	.	PROPN
ftr-477	203	1	denied	deny	VERB
ftr-477	203	2	,	,	PUNCT
ftr-477	203	3	115	115	NUM
ftr-477	203	4	s.	s.	PROPN
ftr-477	203	5	cl	cl	NOUN
ftr-477	203	6	648	648	NUM
ftr-477	203	7	(	(	PUNCT
ftr-477	203	8	1994	1994	NUM
ftr-477	203	9	)	)	PUNCT
ftr-477	203	10	;	;	PUNCT
ftr-477	204	1	reese	reese	PROPN
ftr-477	204	2	v.	v.	PROPN
ftr-477	204	3	commissioner	commissioner	PROPN
ftr-477	204	4	,	,	PUNCT
ftr-477	204	5	24	24	NUM
ftr-477	204	6	f.3d	f.3d	NUM
ftr-477	204	7	228	228	NUM
ftr-477	204	8	(	(	PUNCT
ftr-477	204	9	fed	fed	PROPN
ftr-477	204	10	.	.	PUNCT
ftr-477	204	11	cir	cir	PROPN
ftr-477	204	12	.	.	PROPN
ftr-477	204	13	1994	1994	NUM
ftr-477	204	14	)	)	PUNCT
ftr-477	204	15	;	;	PUNCT
ftr-477	204	16	commissioner	commissioner	NOUN
ftr-477	204	17	v.	v.	PROPN
ftr-477	204	18	miller	miller	PROPN
ftr-477	204	19	,	,	PUNCT
ftr-477	204	20	914	914	NUM
ftr-477	204	21	f.2d	f.2d	X
ftr-477	204	22	586	586	NUM
ftr-477	204	23	(	(	PUNCT
ftr-477	204	24	4th	4th	ADJ
ftr-477	204	25	cir	cir	NOUN
ftr-477	204	26	.	.	PUNCT
ftr-477	204	27	1990	1990	NUM
ftr-477	204	28	)	)	PUNCT
ftr-477	204	29	.	.	PUNCT
ftr-477	205	1	29	29	NUM
ftr-477	205	2	.	.	PUNCT
ftr-477	206	1	horton	horton	PROPN
ftr-477	206	2	v.	v.	PROPN
ftr-477	206	3	commissioner	commissioner	PROPN
ftr-477	206	4	,	,	PUNCT
ftr-477	206	5	33	33	NUM
ftr-477	206	6	f.3d	f.3d	NUM
ftr-477	206	7	625	625	NUM
ftr-477	206	8	(	(	PUNCT
ftr-477	206	9	6th	6th	ADJ
ftr-477	206	10	cir	cir	NOUN
ftr-477	206	11	.	.	PROPN
ftr-477	206	12	1994	1994	NUM
ftr-477	206	13	)	)	PUNCT
ftr-477	206	14	(	(	PUNCT
ftr-477	206	15	2	2	NUM
ftr-477	206	16	-	-	SYM
ftr-477	206	17	1	1	NUM
ftr-477	206	18	decision	decision	NOUN
ftr-477	206	19	)	)	PUNCT
ftr-477	206	20	.	.	PUNCT
ftr-477	207	1	30	30	NUM
ftr-477	207	2	.	.	X
ftr-477	208	1	e.g.	e.g.	ADV
ftr-477	208	2	,	,	PUNCT
ftr-477	208	3	estate	estate	NOUN
ftr-477	208	4	of	of	ADP
ftr-477	208	5	wesson	wesson	PROPN
ftr-477	208	6	v.	v.	PROPN
ftr-477	208	7	united	united	PROPN
ftr-477	208	8	states	states	PROPN
ftr-477	208	9	,	,	PUNCT
ftr-477	208	10	843	843	NUM
ftr-477	208	11	f.	f.	PROPN
ftr-477	208	12	supp	supp	PROPN
ftr-477	208	13	.	.	PUNCT
ftr-477	209	1	1119	1119	NUM
ftr-477	209	2	(	(	PUNCT
ftr-477	209	3	d.	d.	PROPN
ftr-477	209	4	miss	miss	PROPN
ftr-477	209	5	.	.	PUNCT
ftr-477	209	6	1994	1994	NUM
ftr-477	209	7	)	)	PUNCT
ftr-477	210	1	(	(	PUNCT
ftr-477	210	2	holding	hold	VERB
ftr-477	210	3	that	that	DET
ftr-477	210	4	punitive	punitive	ADJ
ftr-477	210	5	damages	damage	NOUN
ftr-477	210	6	in	in	ADP
ftr-477	210	7	an	an	DET
ftr-477	210	8	action	action	NOUN
ftr-477	210	9	for	for	ADP
ftr-477	210	10	bad	bad	ADJ
ftr-477	210	11	faith	faith	NOUN
ftr-477	210	12	are	be	AUX
ftr-477	210	13	taxable	taxable	ADJ
ftr-477	210	14	):	):	PUNCT
ftr-477	210	15	o'gilvie	o'gilvie	PROPN
ftr-477	210	16	v.	v.	ADP
ftr-477	210	17	united	united	PROPN
ftr-477	210	18	states	states	PROPN
ftr-477	210	19	,	,	PUNCT
ftr-477	210	20	92	92	NUM
ftr-477	210	21	-	-	SYM
ftr-477	210	22	2	2	NUM
ftr-477	210	23	u.s	u.s	PROPN
ftr-477	210	24	.	.	PROPN
ftr-477	210	25	tax	tax	PROPN
ftr-477	210	26	cas	cas	PROPN
ftr-477	210	27	.	.	PUNCT
ftr-477	211	1	(	(	PUNCT
ftr-477	211	2	cch	cch	PROPN
ftr-477	211	3	)	)	PUNCT
ftr-477	211	4	t	t	PROPN
ftr-477	211	5	50,567	50,567	NUM
ftr-477	211	6	,	,	PUNCT
ftr-477	211	7	71	71	NUM
ftr-477	211	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-477	211	9	(	(	PUNCT
ftr-477	211	10	p	p	NOUN
ftr-477	211	11	-	-	PUNCT
ftr-477	211	12	h	h	NOUN
ftr-477	211	13	)	)	PUNCT
ftr-477	211	14	93	93	NUM
ftr-477	211	15	-	-	SYM
ftr-477	211	16	547	547	NUM
ftr-477	211	17	(	(	PUNCT
ftr-477	211	18	d.	d.	PROPN
ftr-477	211	19	kan	kan	PROPN
ftr-477	211	20	.	.	PROPN
ftr-477	211	21	1992	1992	NUM
ftr-477	211	22	)	)	PUNCT
ftr-477	211	23	(	(	PUNCT
ftr-477	211	24	o'gilvie	o'gilvie	PROPN
ftr-477	211	25	i1	i1	PROPN
ftr-477	211	26	)	)	PUNCT
ftr-477	211	27	(	(	PUNCT
ftr-477	211	28	holding	hold	VERB
ftr-477	211	29	that	that	DET
ftr-477	211	30	punitive	punitive	ADJ
ftr-477	211	31	damages	damage	NOUN
ftr-477	211	32	in	in	ADP
ftr-477	211	33	a	a	DET
ftr-477	211	34	wrongful	wrongful	ADJ
ftr-477	211	35	death	death	NOUN
ftr-477	211	36	case	case	NOUN
ftr-477	211	37	are	be	AUX
ftr-477	211	38	excluded	exclude	VERB
ftr-477	211	39	from	from	ADP
ftr-477	211	40	gross	gross	ADJ
ftr-477	211	41	income	income	NOUN
ftr-477	211	42	by	by	ADP
ftr-477	211	43	§	§	PROPN
ftr-477	211	44	104(a)(2	104(a)(2	NUM
ftr-477	211	45	)	)	PUNCT
ftr-477	211	46	)	)	PUNCT
ftr-477	211	47	.	.	PUNCT
ftr-477	212	1	those	those	DET
ftr-477	212	2	cases	case	NOUN
ftr-477	212	3	have	have	AUX
ftr-477	212	4	been	be	AUX
ftr-477	212	5	appealed	appeal	VERB
ftr-477	212	6	to	to	ADP
ftr-477	212	7	the	the	DET
ftr-477	212	8	fifth	fifth	ADJ
ftr-477	212	9	and	and	CCONJ
ftr-477	212	10	tenth	tenth	ADJ
ftr-477	212	11	circuits	circuit	NOUN
ftr-477	212	12	.	.	PUNCT
ftr-477	213	1	compare	compare	VERB
ftr-477	213	2	rice	rice	PROPN
ftr-477	213	3	v.	v.	ADP
ftr-477	213	4	united	united	PROPN
ftr-477	213	5	states	states	PROPN
ftr-477	213	6	,	,	PUNCT
ftr-477	213	7	834	834	NUM
ftr-477	213	8	f.	f.	PROPN
ftr-477	213	9	supp	supp	PROPN
ftr-477	213	10	.	.	PUNCT
ftr-477	214	1	1241	1241	NUM
ftr-477	214	2	(	(	PUNCT
ftr-477	214	3	e.d	e.d	PROPN
ftr-477	214	4	.	.	PROPN
ftr-477	214	5	cal	cal	PROPN
ftr-477	214	6	.	.	PUNCT
ftr-477	215	1	1993	1993	NUM
ftr-477	215	2	)	)	PUNCT
ftr-477	216	1	(	(	PUNCT
ftr-477	216	2	holding	hold	VERB
ftr-477	216	3	punitive	punitive	ADJ
ftr-477	216	4	damages	damage	NOUN
ftr-477	216	5	taxable	taxable	ADJ
ftr-477	216	6	)	)	PUNCT
ftr-477	216	7	,	,	PUNCT
ftr-477	216	8	and	and	CCONJ
ftr-477	216	9	kemp	kemp	PROPN
ftr-477	216	10	v.	v.	PROPN
ftr-477	216	11	commissioner	commissioner	PROPN
ftr-477	216	12	,	,	PUNCT
ftr-477	216	13	771	771	NUM
ftr-477	216	14	f.	f.	PROPN
ftr-477	216	15	supp	supp	PROPN
ftr-477	216	16	.	.	PUNCT
ftr-477	217	1	357	357	NUM
ftr-477	217	2	(	(	PUNCT
ftr-477	217	3	n.d	n.d	PROPN
ftr-477	217	4	.	.	PROPN
ftr-477	217	5	ga	ga	PROPN
ftr-477	217	6	.	.	PROPN
ftr-477	217	7	1991	1991	NUM
ftr-477	217	8	)	)	PUNCT
ftr-477	217	9	(	(	PUNCT
ftr-477	217	10	same	same	ADJ
ftr-477	217	11	)	)	PUNCT
ftr-477	217	12	,	,	PUNCT
ftr-477	217	13	with	with	ADP
ftr-477	217	14	horton	horton	PROPN
ftr-477	217	15	v.	v.	PROPN
ftr-477	217	16	commissioner	commissioner	PROPN
ftr-477	217	17	,	,	PUNCT
ftr-477	217	18	100	100	NUM
ftr-477	217	19	t.c	t.c	PROPN
ftr-477	217	20	.	.	PROPN
ftr-477	217	21	93	93	NUM
ftr-477	217	22	(	(	PUNCT
ftr-477	217	23	1993	1993	NUM
ftr-477	217	24	)	)	PUNCT
ftr-477	217	25	(	(	PUNCT
ftr-477	217	26	reviewed	review	VERB
ftr-477	217	27	by	by	ADP
ftr-477	217	28	the	the	DET
ftr-477	217	29	court	court	NOUN
ftr-477	217	30	)	)	PUNCT
ftr-477	218	1	(	(	PUNCT
ftr-477	218	2	holding	hold	VERB
ftr-477	218	3	that	that	DET
ftr-477	218	4	punitive	punitive	ADJ
ftr-477	218	5	damages	damage	NOUN
ftr-477	218	6	arising	arise	VERB
ftr-477	218	7	from	from	ADP
ftr-477	218	8	personal	personal	ADJ
ftr-477	218	9	injury	injury	NOUN
ftr-477	218	10	are	be	AUX
ftr-477	218	11	excluded	exclude	VERB
ftr-477	218	12	by	by	ADP
ftr-477	218	13	§	§	PROPN
ftr-477	218	14	104(a)(2	104(a)(2	NUM
ftr-477	218	15	)	)	PUNCT
ftr-477	218	16	)	)	PUNCT
ftr-477	218	17	,	,	PUNCT
ftr-477	218	18	aff'd	aff'd	NOUN
ftr-477	218	19	.	.	PUNCT
ftr-477	219	1	33	33	NUM
ftr-477	219	2	f.3d	f.3d	NUM
ftr-477	219	3	625	625	NUM
ftr-477	219	4	(	(	PUNCT
ftr-477	219	5	6th	6th	ADJ
ftr-477	219	6	cir	cir	NOUN
ftr-477	219	7	.	.	PROPN
ftr-477	219	8	1994	1994	NUM
ftr-477	219	9	)	)	PUNCT
ftr-477	219	10	(	(	PUNCT
ftr-477	219	11	2	2	NUM
ftr-477	219	12	-	-	SYM
ftr-477	219	13	1	1	NUM
ftr-477	219	14	decision	decision	NOUN
ftr-477	219	15	)	)	PUNCT
ftr-477	219	16	,	,	PUNCT
ftr-477	219	17	and	and	CCONJ
ftr-477	219	18	downey	downey	PROPN
ftr-477	219	19	v.	v.	PROPN
ftr-477	219	20	commissioner	commissioner	PROPN
ftr-477	219	21	,	,	PUNCT
ftr-477	219	22	100	100	NUM
ftr-477	219	23	t.c	t.c	PROPN
ftr-477	219	24	.	.	PROPN
ftr-477	219	25	634	634	NUM
ftr-477	219	26	,	,	PUNCT
ftr-477	219	27	637	637	NUM
ftr-477	219	28	(	(	PUNCT
ftr-477	219	29	1993	1993	NUM
ftr-477	219	30	)	)	PUNCT
ftr-477	219	31	(	(	PUNCT
ftr-477	219	32	downey	downey	NOUN
ftr-477	219	33	11	11	NUM
ftr-477	219	34	)	)	PUNCT
ftr-477	219	35	(	(	PUNCT
ftr-477	219	36	suggesting	suggest	VERB
ftr-477	219	37	that	that	SCONJ
ftr-477	219	38	punitive	punitive	ADJ
ftr-477	219	39	damages	damage	NOUN
ftr-477	219	40	are	be	AUX
ftr-477	219	41	not	not	PART
ftr-477	219	42	taxable	taxable	ADJ
ftr-477	219	43	)	)	PUNCT
ftr-477	219	44	,	,	PUNCT
ftr-477	219	45	rev'd	rev'd	VERB
ftr-477	219	46	.	.	PUNCT
ftr-477	220	1	33	33	NUM
ftr-477	220	2	f.3d	f.3d	NUM
ftr-477	220	3	836	836	NUM
ftr-477	220	4	(	(	PUNCT
ftr-477	220	5	7th	7th	ADJ
ftr-477	220	6	cir	cir	NOUN
ftr-477	220	7	.	.	PROPN
ftr-477	220	8	1994	1994	NUM
ftr-477	220	9	)	)	PUNCT
ftr-477	220	10	,	,	PUNCT
ftr-477	220	11	petition	petition	NOUN
ftr-477	220	12	for	for	ADP
ftr-477	220	13	cert	cert	NOUN
ftr-477	220	14	.	.	PUNCT
ftr-477	221	1	filed	file	VERB
ftr-477	221	2	,	,	PUNCT
ftr-477	221	3	63	63	NUM
ftr-477	221	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	221	5	.	.	PROPN
ftr-477	221	6	3476	3476	NUM
ftr-477	221	7	(	(	PUNCT
ftr-477	221	8	u.s	u.s	PROPN
ftr-477	221	9	.	.	PROPN
ftr-477	221	10	dec	dec	PROPN
ftr-477	221	11	.	.	PROPN
ftr-477	221	12	5	5	NUM
ftr-477	221	13	,	,	PUNCT
ftr-477	221	14	1994	1994	NUM
ftr-477	221	15	)	)	PUNCT
ftr-477	221	16	(	(	PUNCT
ftr-477	221	17	no	no	INTJ
ftr-477	221	18	.	.	NOUN
ftr-477	221	19	94	94	NUM
ftr-477	221	20	-	-	SYM
ftr-477	221	21	999	999	NUM
ftr-477	221	22	)	)	PUNCT
ftr-477	221	23	.	.	PUNCT
ftr-477	222	1	31	31	NUM
ftr-477	222	2	.	.	PUNCT
ftr-477	223	1	rev	rev	PROPN
ftr-477	223	2	.	.	PROPN
ftr-477	223	3	rul	rul	PROPN
ftr-477	223	4	.	.	PUNCT
ftr-477	223	5	85	85	NUM
ftr-477	223	6	-	-	SYM
ftr-477	223	7	97	97	NUM
ftr-477	223	8	,	,	PUNCT
ftr-477	223	9	1985	1985	NUM
ftr-477	223	10	-	-	SYM
ftr-477	223	11	2	2	NUM
ftr-477	223	12	c.b	c.b	PROPN
ftr-477	223	13	.	.	PROPN
ftr-477	223	14	50	50	NUM
ftr-477	223	15	.	.	X
ftr-477	223	16	19951	19951	NUM
ftr-477	224	1	florida	florida	PROPN
ftr-477	224	2	tax	tax	NOUN
ftr-477	224	3	review	review	NOUN
ftr-477	224	4	of	of	ADP
ftr-477	224	5	the	the	DET
ftr-477	224	6	injury	injury	NOUN
ftr-477	224	7	(	(	PUNCT
ftr-477	224	8	or	or	CCONJ
ftr-477	224	9	the	the	DET
ftr-477	224	10	time	time	NOUN
ftr-477	224	11	that	that	PRON
ftr-477	224	12	suit	suit	NOUN
ftr-477	224	13	was	be	AUX
ftr-477	224	14	filed	file	VERB
ftr-477	224	15	)	)	PUNCT
ftr-477	224	16	and	and	CCONJ
ftr-477	224	17	the	the	DET
ftr-477	224	18	time	time	NOUN
ftr-477	224	19	of	of	ADP
ftr-477	224	20	the	the	DET
ftr-477	224	21	judgment	judgment	NOUN
ftr-477	224	22	against	against	ADP
ftr-477	224	23	the	the	DET
ftr-477	224	24	tortfeasor.32	tortfeasor.32	PROPN
ftr-477	224	25	d.	d.	PROPN
ftr-477	224	26	damages	damage	NOUN
ftr-477	224	27	for	for	ADP
ftr-477	224	28	defamation	defamation	NOUN
ftr-477	224	29	the	the	DET
ftr-477	224	30	service	service	NOUN
ftr-477	224	31	maintained	maintain	VERB
ftr-477	224	32	for	for	ADP
ftr-477	224	33	a	a	DET
ftr-477	224	34	brief	brief	ADJ
ftr-477	224	35	period	period	NOUN
ftr-477	224	36	that	that	PRON
ftr-477	224	37	damages	damage	VERB
ftr-477	224	38	for	for	ADP
ftr-477	224	39	defamation	defamation	NOUN
ftr-477	224	40	of	of	ADP
ftr-477	224	41	an	an	DET
ftr-477	224	42	individual	individual	NOUN
ftr-477	224	43	's	's	PART
ftr-477	224	44	business	business	NOUN
ftr-477	224	45	or	or	CCONJ
ftr-477	224	46	professional	professional	ADJ
ftr-477	224	47	reputation	reputation	NOUN
ftr-477	224	48	(	(	PUNCT
ftr-477	224	49	as	as	SCONJ
ftr-477	224	50	contrasted	contrast	VERB
ftr-477	224	51	to	to	ADP
ftr-477	224	52	personal	personal	ADJ
ftr-477	224	53	reputation	reputation	NOUN
ftr-477	224	54	)	)	PUNCT
ftr-477	224	55	was	be	AUX
ftr-477	224	56	taxable.33	taxable.33	NOUN
ftr-477	224	57	while	while	SCONJ
ftr-477	224	58	the	the	DET
ftr-477	224	59	service	service	NOUN
ftr-477	224	60	enjoyed	enjoy	VERB
ftr-477	224	61	a	a	DET
ftr-477	224	62	fleeting	fleeting	ADJ
ftr-477	224	63	success	success	NOUN
ftr-477	224	64	on	on	ADP
ftr-477	224	65	that	that	DET
ftr-477	224	66	issue	issue	NOUN
ftr-477	224	67	in	in	ADP
ftr-477	224	68	a	a	DET
ftr-477	224	69	1982	1982	NUM
ftr-477	224	70	tax	tax	NOUN
ftr-477	224	71	court	court	NOUN
ftr-477	224	72	decision	decision	NOUN
ftr-477	224	73	,	,	PUNCT
ftr-477	224	74	the	the	DET
ftr-477	224	75	decision	decision	NOUN
ftr-477	224	76	was	be	AUX
ftr-477	224	77	reversed	reverse	VERB
ftr-477	224	78	on	on	ADP
ftr-477	224	79	appeal,34	appeal,34	NUM
ftr-477	224	80	and	and	CCONJ
ftr-477	224	81	the	the	DET
ftr-477	224	82	subsequent	subsequent	ADJ
ftr-477	224	83	cases	case	NOUN
ftr-477	224	84	(	(	PUNCT
ftr-477	224	85	including	include	VERB
ftr-477	224	86	decisions	decision	NOUN
ftr-477	224	87	of	of	ADP
ftr-477	224	88	three	three	NUM
ftr-477	224	89	courts	court	NOUN
ftr-477	224	90	of	of	ADP
ftr-477	224	91	appeal	appeal	NOUN
ftr-477	224	92	)	)	PUNCT
ftr-477	224	93	repudiated	repudiate	VERB
ftr-477	224	94	that	that	DET
ftr-477	224	95	view	view	NOUN
ftr-477	224	96	.	.	PUNCT
ftr-477	225	1	3	3	X
ftr-477	225	2	'	'	NUM
ftr-477	225	3	the	the	DET
ftr-477	225	4	tax	tax	NOUN
ftr-477	225	5	court	court	NOUN
ftr-477	225	6	itself	itself	PRON
ftr-477	225	7	,	,	PUNCT
ftr-477	225	8	in	in	ADP
ftr-477	225	9	a	a	DET
ftr-477	225	10	later	later	ADJ
ftr-477	225	11	case	case	NOUN
ftr-477	225	12	reviewed	review	VERB
ftr-477	225	13	by	by	ADP
ftr-477	225	14	the	the	DET
ftr-477	225	15	entire	entire	ADJ
ftr-477	225	16	court	court	NOUN
ftr-477	225	17	(	(	PUNCT
ftr-477	225	18	threlkeld	threlkeld	PROPN
ftr-477	225	19	)	)	PUNCT
ftr-477	225	20	,	,	PUNCT
ftr-477	225	21	overruled	overrule	VERB
ftr-477	225	22	its	its	PRON
ftr-477	225	23	prior	prior	ADJ
ftr-477	225	24	decision	decision	NOUN
ftr-477	225	25	and	and	CCONJ
ftr-477	225	26	accepted	accept	VERB
ftr-477	225	27	the	the	DET
ftr-477	225	28	view	view	NOUN
ftr-477	225	29	that	that	SCONJ
ftr-477	225	30	such	such	ADJ
ftr-477	225	31	damages	damage	NOUN
ftr-477	225	32	are	be	AUX
ftr-477	225	33	excluded	exclude	VERB
ftr-477	225	34	from	from	ADP
ftr-477	225	35	income	income	NOUN
ftr-477	225	36	whether	whether	SCONJ
ftr-477	225	37	the	the	DET
ftr-477	225	38	defamed	defame	VERB
ftr-477	225	39	reputation	reputation	NOUN
ftr-477	225	40	is	be	AUX
ftr-477	225	41	business	business	NOUN
ftr-477	225	42	or	or	CCONJ
ftr-477	225	43	personal.36	personal.36	NOUN
ftr-477	225	44	in	in	ADP
ftr-477	225	45	threlkeld	threlkeld	NOUN
ftr-477	225	46	,	,	PUNCT
ftr-477	225	47	the	the	DET
ftr-477	225	48	tax	tax	NOUN
ftr-477	225	49	court	court	NOUN
ftr-477	225	50	stated	state	VERB
ftr-477	225	51	that	that	SCONJ
ftr-477	225	52	section	section	NOUN
ftr-477	225	53	104(a)(2	104(a)(2	NUM
ftr-477	225	54	)	)	PUNCT
ftr-477	225	55	excludes	exclude	NOUN
ftr-477	225	56	from	from	ADP
ftr-477	225	57	gross	gross	ADJ
ftr-477	225	58	income	income	NOUN
ftr-477	225	59	compensatory	compensatory	NOUN
ftr-477	225	60	damages	damage	NOUN
ftr-477	225	61	"	"	PUNCT
ftr-477	225	62	received	receive	VERB
ftr-477	225	63	on	on	ADP
ftr-477	225	64	account	account	NOUN
ftr-477	225	65	of	of	ADP
ftr-477	225	66	any	any	DET
ftr-477	225	67	invasion	invasion	NOUN
ftr-477	225	68	of	of	ADP
ftr-477	225	69	the	the	DET
ftr-477	225	70	rights	right	NOUN
ftr-477	225	71	that	that	PRON
ftr-477	225	72	an	an	DET
ftr-477	225	73	individual	individual	NOUN
ftr-477	225	74	is	be	AUX
ftr-477	225	75	granted	grant	VERB
ftr-477	225	76	by	by	ADP
ftr-477	225	77	virtue	virtue	NOUN
ftr-477	225	78	of	of	ADP
ftr-477	225	79	being	be	AUX
ftr-477	225	80	a	a	DET
ftr-477	225	81	person	person	NOUN
ftr-477	225	82	in	in	ADP
ftr-477	225	83	the	the	DET
ftr-477	225	84	sight	sight	NOUN
ftr-477	225	85	of	of	ADP
ftr-477	225	86	the	the	DET
ftr-477	225	87	law	law	NOUN
ftr-477	225	88	.	.	PUNCT
ftr-477	226	1	,	,	PUNCT
ftr-477	226	2	37	37	NUM
ftr-477	226	3	the	the	DET
ftr-477	226	4	crucial	crucial	ADJ
ftr-477	226	5	test	test	NOUN
ftr-477	226	6	is	be	AUX
ftr-477	226	7	whether	whether	SCONJ
ftr-477	226	8	the	the	DET
ftr-477	226	9	injury	injury	NOUN
ftr-477	226	10	is	be	AUX
ftr-477	226	11	a	a	DET
ftr-477	226	12	"	"	PUNCT
ftr-477	226	13	personal	personal	ADJ
ftr-477	226	14	injury	injury	NOUN
ftr-477	226	15	.	.	PUNCT
ftr-477	226	16	"	"	PUNCT
ftr-477	227	1	the	the	DET
ftr-477	227	2	court	court	NOUN
ftr-477	227	3	further	far	ADV
ftr-477	227	4	stated	state	VERB
ftr-477	227	5	:	:	PUNCT
ftr-477	227	6	"	"	PUNCT
ftr-477	227	7	to	to	PART
ftr-477	227	8	determine	determine	VERB
ftr-477	227	9	whether	whether	SCONJ
ftr-477	227	10	the	the	DET
ftr-477	227	11	injury	injury	NOUN
ftr-477	227	12	complained	complain	VERB
ftr-477	227	13	of	of	ADP
ftr-477	227	14	is	be	AUX
ftr-477	227	15	personal	personal	ADJ
ftr-477	227	16	,	,	PUNCT
ftr-477	227	17	we	we	PRON
ftr-477	227	18	must	must	AUX
ftr-477	227	19	look	look	VERB
ftr-477	227	20	to	to	ADP
ftr-477	227	21	the	the	DET
ftr-477	227	22	origin	origin	NOUN
ftr-477	227	23	and	and	CCONJ
ftr-477	227	24	character	character	NOUN
ftr-477	227	25	of	of	ADP
ftr-477	227	26	the	the	DET
ftr-477	227	27	claim	claim	NOUN
ftr-477	227	28	...	...	PUNCT
ftr-477	227	29	and	and	CCONJ
ftr-477	227	30	not	not	PART
ftr-477	227	31	to	to	ADP
ftr-477	227	32	the	the	DET
ftr-477	227	33	consequences	consequence	NOUN
ftr-477	227	34	that	that	PRON
ftr-477	227	35	result	result	VERB
ftr-477	227	36	from	from	ADP
ftr-477	227	37	the	the	DET
ftr-477	227	38	injury	injury	NOUN
ftr-477	227	39	.	.	PUNCT
ftr-477	228	1	38	38	NUM
ftr-477	228	2	it	it	PRON
ftr-477	228	3	is	be	AUX
ftr-477	228	4	now	now	ADV
ftr-477	228	5	settled	settle	VERB
ftr-477	228	6	that	that	SCONJ
ftr-477	228	7	it	it	PRON
ftr-477	228	8	is	be	AUX
ftr-477	228	9	the	the	DET
ftr-477	228	10	nature	nature	NOUN
ftr-477	228	11	of	of	ADP
ftr-477	228	12	the	the	DET
ftr-477	228	13	taxpayer	taxpayer	NOUN
ftr-477	228	14	's	's	PART
ftr-477	228	15	claim	claim	NOUN
ftr-477	228	16	that	that	SCONJ
ftr-477	228	17	determines	determine	VERB
ftr-477	228	18	whether	whether	SCONJ
ftr-477	228	19	damages	damage	NOUN
ftr-477	228	20	are	be	AUX
ftr-477	228	21	excluded	exclude	VERB
ftr-477	228	22	from	from	ADP
ftr-477	228	23	income	income	NOUN
ftr-477	228	24	.	.	PUNCT
ftr-477	229	1	an	an	DET
ftr-477	229	2	injury	injury	NOUN
ftr-477	229	3	to	to	ADP
ftr-477	229	4	an	an	DET
ftr-477	229	5	individual	individual	NOUN
ftr-477	229	6	's	's	PART
ftr-477	229	7	reputation	reputation	NOUN
ftr-477	229	8	damages	damage	VERB
ftr-477	229	9	a	a	DET
ftr-477	229	10	personal	personal	ADJ
ftr-477	229	11	attribute	attribute	NOUN
ftr-477	229	12	of	of	ADP
ftr-477	229	13	the	the	DET
ftr-477	229	14	individual	individual	NOUN
ftr-477	229	15	,	,	PUNCT
ftr-477	229	16	and	and	CCONJ
ftr-477	229	17	the	the	DET
ftr-477	229	18	fact	fact	NOUN
ftr-477	229	19	that	that	SCONJ
ftr-477	229	20	a	a	DET
ftr-477	229	21	decline	decline	NOUN
ftr-477	229	22	in	in	ADP
ftr-477	229	23	reputation	reputation	NOUN
ftr-477	229	24	results	result	NOUN
ftr-477	229	25	in	in	ADP
ftr-477	229	26	a	a	DET
ftr-477	229	27	loss	loss	NOUN
ftr-477	229	28	of	of	ADP
ftr-477	229	29	income	income	NOUN
ftr-477	229	30	or	or	CCONJ
ftr-477	229	31	profits	profit	NOUN
ftr-477	229	32	is	be	AUX
ftr-477	229	33	merely	merely	ADV
ftr-477	229	34	one	one	NUM
ftr-477	229	35	manifestation	manifestation	NOUN
ftr-477	229	36	of	of	ADP
ftr-477	229	37	that	that	DET
ftr-477	229	38	injury	injury	NOUN
ftr-477	229	39	.	.	PUNCT
ftr-477	230	1	if	if	SCONJ
ftr-477	230	2	a	a	DET
ftr-477	230	3	taxpayer	taxpayer	NOUN
ftr-477	230	4	32	32	NUM
ftr-477	230	5	.	.	PUNCT
ftr-477	230	6	compare	compare	VERB
ftr-477	230	7	kovacs	kovacs	PROPN
ftr-477	230	8	v.	v.	PROPN
ftr-477	230	9	commissioner	commissioner	PROPN
ftr-477	230	10	,	,	PUNCT
ftr-477	230	11	100	100	NUM
ftr-477	230	12	t.c	t.c	PROPN
ftr-477	230	13	.	.	PROPN
ftr-477	230	14	124	124	NUM
ftr-477	230	15	(	(	PUNCT
ftr-477	230	16	1993	1993	NUM
ftr-477	230	17	)	)	PUNCT
ftr-477	230	18	(	(	PUNCT
ftr-477	230	19	reviewed	review	VERB
ftr-477	230	20	by	by	ADP
ftr-477	230	21	the	the	DET
ftr-477	230	22	court	court	NOUN
ftr-477	230	23	)	)	PUNCT
ftr-477	230	24	(	(	PUNCT
ftr-477	230	25	holding	hold	VERB
ftr-477	230	26	that	that	DET
ftr-477	230	27	prejudgment	prejudgment	NOUN
ftr-477	230	28	interest	interest	NOUN
ftr-477	230	29	is	be	AUX
ftr-477	230	30	taxable	taxable	ADJ
ftr-477	230	31	)	)	PUNCT
ftr-477	230	32	,	,	PUNCT
ftr-477	230	33	aff'd	aff'd	NOUN
ftr-477	230	34	(	(	PUNCT
ftr-477	230	35	without	without	ADP
ftr-477	230	36	published	publish	VERB
ftr-477	230	37	opinion	opinion	NOUN
ftr-477	230	38	)	)	PUNCT
ftr-477	230	39	,	,	PUNCT
ftr-477	230	40	25	25	NUM
ftr-477	230	41	f.3d	f.3d	NUM
ftr-477	230	42	1048	1048	NUM
ftr-477	230	43	(	(	PUNCT
ftr-477	230	44	6th	6th	ADJ
ftr-477	230	45	cir	cir	NOUN
ftr-477	230	46	.	.	PUNCT
ftr-477	230	47	)	)	PUNCT
ftr-477	230	48	,	,	PUNCT
ftr-477	230	49	cert	cert	PROPN
ftr-477	230	50	.	.	PUNCT
ftr-477	231	1	denied	deny	VERB
ftr-477	231	2	,	,	PUNCT
ftr-477	231	3	115	115	NUM
ftr-477	231	4	s.	s.	PROPN
ftr-477	231	5	ct	ct	PROPN
ftr-477	231	6	.	.	PROPN
ftr-477	232	1	424	424	NUM
ftr-477	232	2	(	(	PUNCT
ftr-477	232	3	1994	1994	NUM
ftr-477	232	4	)	)	PUNCT
ftr-477	232	5	,	,	PUNCT
ftr-477	232	6	with	with	ADP
ftr-477	232	7	brabson	brabson	PROPN
ftr-477	232	8	v.	v.	PROPN
ftr-477	232	9	united	united	PROPN
ftr-477	232	10	states	states	PROPN
ftr-477	232	11	,	,	PUNCT
ftr-477	232	12	859	859	NUM
ftr-477	232	13	f.	f.	PROPN
ftr-477	232	14	supp	supp	PROPN
ftr-477	232	15	.	.	PUNCT
ftr-477	233	1	1360	1360	NUM
ftr-477	233	2	(	(	PUNCT
ftr-477	233	3	d.	d.	PROPN
ftr-477	233	4	colo	colo	PROPN
ftr-477	233	5	.	.	PROPN
ftr-477	233	6	1994	1994	NUM
ftr-477	233	7	)	)	PUNCT
ftr-477	234	1	(	(	PUNCT
ftr-477	234	2	holding	hold	VERB
ftr-477	234	3	that	that	DET
ftr-477	234	4	prejudgment	prejudgment	NOUN
ftr-477	234	5	interest	interest	NOUN
ftr-477	234	6	is	be	AUX
ftr-477	234	7	excluded	exclude	VERB
ftr-477	234	8	from	from	ADP
ftr-477	234	9	income	income	NOUN
ftr-477	234	10	)	)	PUNCT
ftr-477	234	11	.	.	PUNCT
ftr-477	235	1	these	these	DET
ftr-477	235	2	cases	case	NOUN
ftr-477	235	3	are	be	AUX
ftr-477	235	4	discussed	discuss	VERB
ftr-477	235	5	later	later	ADV
ftr-477	235	6	in	in	ADP
ftr-477	235	7	this	this	DET
ftr-477	235	8	article	article	NOUN
ftr-477	235	9	.	.	PUNCT
ftr-477	236	1	see	see	VERB
ftr-477	236	2	also	also	ADV
ftr-477	236	3	downey	downey	PROPN
ftr-477	236	4	v.	v.	PROPN
ftr-477	236	5	commissioner	commissioner	PROPN
ftr-477	236	6	,	,	PUNCT
ftr-477	236	7	33	33	NUM
ftr-477	236	8	f.3d	f.3d	NUM
ftr-477	236	9	836	836	NUM
ftr-477	236	10	(	(	PUNCT
ftr-477	236	11	7th	7th	ADJ
ftr-477	236	12	cir	cir	NOUN
ftr-477	236	13	.	.	PROPN
ftr-477	236	14	1994	1994	NUM
ftr-477	236	15	)	)	PUNCT
ftr-477	237	1	(	(	PUNCT
ftr-477	237	2	suggesting	suggest	VERB
ftr-477	237	3	that	that	SCONJ
ftr-477	237	4	prejudgment	prejudgment	NOUN
ftr-477	237	5	interest	interest	NOUN
ftr-477	237	6	is	be	AUX
ftr-477	237	7	taxable	taxable	ADJ
ftr-477	237	8	)	)	PUNCT
ftr-477	237	9	.	.	PUNCT
ftr-477	238	1	cf	cf	NOUN
ftr-477	238	2	.	.	PUNCT
ftr-477	239	1	pagliarulo	pagliarulo	PROPN
ftr-477	239	2	v.	v.	ADP
ftr-477	239	3	commissioner	commissioner	PROPN
ftr-477	239	4	,	,	PUNCT
ftr-477	239	5	68	68	NUM
ftr-477	239	6	t.c	t.c	PROPN
ftr-477	239	7	.	.	PROPN
ftr-477	239	8	memo	memo	NOUN
ftr-477	239	9	(	(	PUNCT
ftr-477	239	10	cch	cch	PROPN
ftr-477	239	11	)	)	PUNCT
ftr-477	239	12	9171	9171	NUM
ftr-477	239	13	,	,	PUNCT
ftr-477	239	14	t.c	t.c	PROPN
ftr-477	239	15	.	.	PROPN
ftr-477	239	16	memo	memo	NOUN
ftr-477	239	17	(	(	PUNCT
ftr-477	239	18	p	p	NOUN
ftr-477	239	19	-	-	PUNCT
ftr-477	239	20	h	h	NOUN
ftr-477	239	21	)	)	PUNCT
ftr-477	239	22	94,506	94,506	NUM
ftr-477	239	23	(	(	PUNCT
ftr-477	239	24	1994	1994	NUM
ftr-477	239	25	)	)	PUNCT
ftr-477	239	26	(	(	PUNCT
ftr-477	239	27	holding	hold	VERB
ftr-477	239	28	that	that	DET
ftr-477	239	29	interest	interest	NOUN
ftr-477	239	30	on	on	ADP
ftr-477	239	31	a	a	DET
ftr-477	239	32	workmen	workman	NOUN
ftr-477	239	33	's	's	PART
ftr-477	239	34	compensation	compensation	NOUN
ftr-477	239	35	award	award	NOUN
ftr-477	239	36	is	be	AUX
ftr-477	239	37	taxable	taxable	ADJ
ftr-477	239	38	)	)	PUNCT
ftr-477	239	39	.	.	PUNCT
ftr-477	240	1	33	33	NUM
ftr-477	240	2	.	.	PUNCT
ftr-477	241	1	see	see	VERB
ftr-477	241	2	rev	rev	PROPN
ftr-477	241	3	.	.	PROPN
ftr-477	241	4	rul	rul	PROPN
ftr-477	241	5	.	.	PUNCT
ftr-477	241	6	85	85	NUM
ftr-477	241	7	-	-	SYM
ftr-477	241	8	143	143	NUM
ftr-477	241	9	,	,	PUNCT
ftr-477	241	10	1985	1985	NUM
ftr-477	241	11	-	-	SYM
ftr-477	241	12	2	2	NUM
ftr-477	241	13	c.b	c.b	PROPN
ftr-477	241	14	.	.	PROPN
ftr-477	241	15	55	55	NUM
ftr-477	241	16	.	.	PUNCT
ftr-477	242	1	34	34	NUM
ftr-477	242	2	.	.	PUNCT
ftr-477	243	1	roemer	roemer	PROPN
ftr-477	243	2	v.	v.	PROPN
ftr-477	243	3	commissioner	commissioner	PROPN
ftr-477	243	4	,	,	PUNCT
ftr-477	243	5	79	79	NUM
ftr-477	243	6	t.c	t.c	PROPN
ftr-477	243	7	.	.	PROPN
ftr-477	243	8	398	398	NUM
ftr-477	243	9	(	(	PUNCT
ftr-477	243	10	1982	1982	NUM
ftr-477	243	11	)	)	PUNCT
ftr-477	243	12	,	,	PUNCT
ftr-477	243	13	rev'd	rev'd	VERB
ftr-477	243	14	,	,	PUNCT
ftr-477	243	15	716	716	NUM
ftr-477	243	16	f.2d	f.2d	NOUN
ftr-477	243	17	693	693	NUM
ftr-477	243	18	(	(	PUNCT
ftr-477	243	19	9th	9th	ADJ
ftr-477	243	20	cir	cir	NOUN
ftr-477	243	21	.	.	PUNCT
ftr-477	243	22	1983	1983	NUM
ftr-477	243	23	)	)	PUNCT
ftr-477	243	24	.	.	PUNCT
ftr-477	244	1	35	35	NUM
ftr-477	244	2	.	.	PUNCT
ftr-477	245	1	thompson	thompson	PROPN
ftr-477	245	2	v.	v.	PROPN
ftr-477	245	3	commissioner	commissioner	PROPN
ftr-477	245	4	,	,	PUNCT
ftr-477	245	5	866	866	NUM
ftr-477	245	6	f.2d	f.2d	NUM
ftr-477	245	7	709	709	NUM
ftr-477	245	8	(	(	PUNCT
ftr-477	245	9	4th	4th	ADJ
ftr-477	245	10	cir	cir	NOUN
ftr-477	245	11	.	.	PROPN
ftr-477	245	12	1989	1989	NUM
ftr-477	245	13	)	)	PUNCT
ftr-477	245	14	,	,	PUNCT
ftr-477	245	15	aff'g	aff'g	PROPN
ftr-477	245	16	89	89	NUM
ftr-477	245	17	t.c	t.c	PROPN
ftr-477	245	18	.	.	PROPN
ftr-477	245	19	632	632	NUM
ftr-477	245	20	(	(	PUNCT
ftr-477	245	21	1987	1987	NUM
ftr-477	245	22	)	)	PUNCT
ftr-477	245	23	;	;	PUNCT
ftr-477	245	24	threlkeld	threlkeld	PROPN
ftr-477	245	25	v.	v.	PROPN
ftr-477	245	26	commissioner	commissioner	PROPN
ftr-477	245	27	,	,	PUNCT
ftr-477	245	28	848	848	NUM
ftr-477	245	29	f.2d	f.2d	NUM
ftr-477	245	30	81	81	NUM
ftr-477	245	31	(	(	PUNCT
ftr-477	245	32	6th	6th	ADJ
ftr-477	245	33	cir	cir	NOUN
ftr-477	245	34	.	.	PUNCT
ftr-477	245	35	1988	1988	NUM
ftr-477	245	36	)	)	PUNCT
ftr-477	245	37	;	;	PUNCT
ftr-477	245	38	bent	bent	VERB
ftr-477	245	39	v.	v.	PROPN
ftr-477	245	40	commissioner	commissioner	NOUN
ftr-477	245	41	,	,	PUNCT
ftr-477	245	42	835	835	NUM
ftr-477	245	43	f.2d	f.2d	NUM
ftr-477	245	44	67	67	NUM
ftr-477	245	45	(	(	PUNCT
ftr-477	245	46	3d	3d	PROPN
ftr-477	245	47	cir	cir	NOUN
ftr-477	245	48	.	.	PUNCT
ftr-477	245	49	1987	1987	NUM
ftr-477	245	50	)	)	PUNCT
ftr-477	245	51	,	,	PUNCT
ftr-477	245	52	affg	affg	PROPN
ftr-477	245	53	87	87	NUM
ftr-477	245	54	t.c	t.c	PROPN
ftr-477	245	55	.	.	PROPN
ftr-477	245	56	236	236	NUM
ftr-477	245	57	(	(	PUNCT
ftr-477	245	58	1986	1986	NUM
ftr-477	245	59	)	)	PUNCT
ftr-477	245	60	.	.	PUNCT
ftr-477	246	1	36	36	NUM
ftr-477	246	2	.	.	X
ftr-477	246	3	threlkeld	threlkeld	PROPN
ftr-477	246	4	v.	v.	PROPN
ftr-477	246	5	commissioner	commissioner	PROPN
ftr-477	246	6	,	,	PUNCT
ftr-477	246	7	87	87	NUM
ftr-477	246	8	t.c	t.c	PROPN
ftr-477	246	9	.	.	PROPN
ftr-477	246	10	1294	1294	NUM
ftr-477	246	11	(	(	PUNCT
ftr-477	246	12	1986	1986	NUM
ftr-477	246	13	)	)	PUNCT
ftr-477	246	14	(	(	PUNCT
ftr-477	246	15	reviewed	review	VERB
ftr-477	246	16	by	by	ADP
ftr-477	246	17	the	the	DET
ftr-477	246	18	court	court	NOUN
ftr-477	246	19	)	)	PUNCT
ftr-477	246	20	,	,	PUNCT
ftr-477	246	21	aff'd	aff'd	NOUN
ftr-477	246	22	,	,	PUNCT
ftr-477	246	23	848	848	NUM
ftr-477	246	24	f.2d	f.2d	NUM
ftr-477	246	25	81	81	NUM
ftr-477	246	26	(	(	PUNCT
ftr-477	246	27	6th	6th	ADJ
ftr-477	246	28	cir	cir	NOUN
ftr-477	246	29	.	.	PUNCT
ftr-477	246	30	1988	1988	NUM
ftr-477	246	31	)	)	PUNCT
ftr-477	246	32	.	.	PUNCT
ftr-477	247	1	the	the	DET
ftr-477	247	2	case	case	NOUN
ftr-477	247	3	involved	involve	VERB
ftr-477	247	4	a	a	DET
ftr-477	247	5	recovery	recovery	NOUN
ftr-477	247	6	for	for	ADP
ftr-477	247	7	injury	injury	NOUN
ftr-477	247	8	to	to	ADP
ftr-477	247	9	the	the	DET
ftr-477	247	10	taxpayer	taxpayer	NOUN
ftr-477	247	11	's	's	PART
ftr-477	247	12	professional	professional	ADJ
ftr-477	247	13	reputation	reputation	NOUN
ftr-477	247	14	caused	cause	VERB
ftr-477	247	15	by	by	ADP
ftr-477	247	16	malicious	malicious	ADJ
ftr-477	247	17	prosecution	prosecution	NOUN
ftr-477	247	18	.	.	PUNCT
ftr-477	248	1	37	37	NUM
ftr-477	248	2	.	.	X
ftr-477	248	3	threlkeld	threlkeld	PROPN
ftr-477	248	4	,	,	PUNCT
ftr-477	248	5	87	87	NUM
ftr-477	248	6	t.c	t.c	PROPN
ftr-477	248	7	.	.	PUNCT
ftr-477	249	1	at	at	ADP
ftr-477	249	2	1308	1308	NUM
ftr-477	249	3	.	.	PUNCT
ftr-477	250	1	38	38	NUM
ftr-477	250	2	.	.	PUNCT
ftr-477	251	1	i	i	PRON
ftr-477	251	2	d.	d.	PROPN
ftr-477	251	3	at	at	ADP
ftr-477	251	4	1299	1299	NUM
ftr-477	251	5	(	(	PUNCT
ftr-477	251	6	citation	citation	NOUN
ftr-477	251	7	omitted	omit	VERB
ftr-477	251	8	)	)	PUNCT
ftr-477	251	9	.	.	PUNCT
ftr-477	252	1	[	[	X
ftr-477	252	2	vol	vol	NOUN
ftr-477	252	3	2:6	2:6	NUM
ftr-477	252	4	compensator	compensator	NOUN
ftr-477	252	5	and	and	CCONJ
ftr-477	252	6	punitive	punitive	ADJ
ftr-477	252	7	damages	damage	NOUN
ftr-477	252	8	loses	lose	VERB
ftr-477	252	9	a	a	DET
ftr-477	252	10	limb	limb	NOUN
ftr-477	252	11	in	in	ADP
ftr-477	252	12	an	an	DET
ftr-477	252	13	accident	accident	NOUN
ftr-477	252	14	,	,	PUNCT
ftr-477	252	15	all	all	DET
ftr-477	252	16	damages	damage	NOUN
ftr-477	252	17	received	receive	VERB
ftr-477	252	18	for	for	ADP
ftr-477	252	19	the	the	DET
ftr-477	252	20	injury	injury	NOUN
ftr-477	252	21	are	be	AUX
ftr-477	252	22	excluded	exclude	VERB
ftr-477	252	23	from	from	ADP
ftr-477	252	24	income	income	NOUN
ftr-477	252	25	,	,	PUNCT
ftr-477	252	26	even	even	ADV
ftr-477	252	27	to	to	ADP
ftr-477	252	28	the	the	DET
ftr-477	252	29	extent	extent	NOUN
ftr-477	252	30	they	they	PRON
ftr-477	252	31	are	be	AUX
ftr-477	252	32	received	receive	VERB
ftr-477	252	33	in	in	ADP
ftr-477	252	34	substitution	substitution	NOUN
ftr-477	252	35	of	of	ADP
ftr-477	252	36	items	item	NOUN
ftr-477	252	37	that	that	PRON
ftr-477	252	38	would	would	AUX
ftr-477	252	39	have	have	AUX
ftr-477	252	40	been	be	AUX
ftr-477	252	41	taxable	taxable	ADJ
ftr-477	252	42	if	if	SCONJ
ftr-477	252	43	the	the	DET
ftr-477	252	44	individual	individual	NOUN
ftr-477	252	45	had	have	AUX
ftr-477	252	46	earned	earn	VERB
ftr-477	252	47	and	and	CCONJ
ftr-477	252	48	received	receive	VERB
ftr-477	252	49	them	they	PRON
ftr-477	252	50	(	(	PUNCT
ftr-477	252	51	such	such	ADJ
ftr-477	252	52	as	as	ADP
ftr-477	252	53	lost	lose	VERB
ftr-477	252	54	wages	wage	NOUN
ftr-477	252	55	or	or	CCONJ
ftr-477	252	56	profits	profit	NOUN
ftr-477	252	57	)	)	PUNCT
ftr-477	252	58	.	.	PUNCT
ftr-477	253	1	the	the	DET
ftr-477	253	2	most	most	ADV
ftr-477	253	3	obvious	obvious	ADJ
ftr-477	253	4	difference	difference	NOUN
ftr-477	253	5	between	between	ADP
ftr-477	253	6	a	a	DET
ftr-477	253	7	taxpayer	taxpayer	NOUN
ftr-477	253	8	losing	lose	VERB
ftr-477	253	9	a	a	DET
ftr-477	253	10	limb	limb	NOUN
ftr-477	253	11	and	and	CCONJ
ftr-477	253	12	a	a	DET
ftr-477	253	13	taxpayer	taxpayer	NOUN
ftr-477	253	14	whose	whose	DET
ftr-477	253	15	reputation	reputation	NOUN
ftr-477	253	16	is	be	AUX
ftr-477	253	17	damaged	damage	VERB
ftr-477	253	18	is	be	AUX
ftr-477	253	19	that	that	SCONJ
ftr-477	253	20	the	the	DET
ftr-477	253	21	former	former	ADJ
ftr-477	253	22	suffers	suffer	VERB
ftr-477	253	23	a	a	DET
ftr-477	253	24	physical	physical	ADJ
ftr-477	253	25	injury	injury	NOUN
ftr-477	253	26	,	,	PUNCT
ftr-477	253	27	while	while	SCONJ
ftr-477	253	28	the	the	DET
ftr-477	253	29	latter	latter	NOUN
ftr-477	253	30	's	's	PART
ftr-477	253	31	injury	injury	NOUN
ftr-477	253	32	is	be	AUX
ftr-477	253	33	not	not	PART
ftr-477	253	34	physical	physical	ADJ
ftr-477	253	35	.	.	PUNCT
ftr-477	254	1	the	the	DET
ftr-477	254	2	effect	effect	NOUN
ftr-477	254	3	of	of	ADP
ftr-477	254	4	the	the	DET
ftr-477	254	5	exclusion	exclusion	NOUN
ftr-477	254	6	of	of	ADP
ftr-477	254	7	compensatory	compensatory	ADJ
ftr-477	254	8	damages	damage	NOUN
ftr-477	254	9	for	for	ADP
ftr-477	254	10	defamation	defamation	NOUN
ftr-477	254	11	of	of	ADP
ftr-477	254	12	an	an	DET
ftr-477	254	13	individual	individual	NOUN
ftr-477	254	14	's	's	PART
ftr-477	254	15	professional	professional	ADJ
ftr-477	254	16	or	or	CCONJ
ftr-477	254	17	business	business	NOUN
ftr-477	254	18	reputation	reputation	NOUN
ftr-477	254	19	is	be	AUX
ftr-477	254	20	to	to	PART
ftr-477	254	21	accord	accord	VERB
ftr-477	254	22	the	the	DET
ftr-477	254	23	same	same	ADJ
ftr-477	254	24	treatment	treatment	NOUN
ftr-477	254	25	to	to	ADP
ftr-477	254	26	damages	damage	NOUN
ftr-477	254	27	,	,	PUNCT
ftr-477	254	28	whether	whether	SCONJ
ftr-477	254	29	the	the	DET
ftr-477	254	30	injury	injury	NOUN
ftr-477	254	31	is	be	AUX
ftr-477	254	32	physical	physical	ADJ
ftr-477	254	33	or	or	CCONJ
ftr-477	254	34	nonphysical	nonphysical	ADJ
ftr-477	254	35	.	.	PUNCT
ftr-477	255	1	nevertheless	nevertheless	ADV
ftr-477	255	2	,	,	PUNCT
ftr-477	255	3	there	there	PRON
ftr-477	255	4	is	be	VERB
ftr-477	255	5	a	a	DET
ftr-477	255	6	question	question	NOUN
ftr-477	255	7	whether	whether	SCONJ
ftr-477	255	8	it	it	PRON
ftr-477	255	9	is	be	AUX
ftr-477	255	10	good	good	ADJ
ftr-477	255	11	tax	tax	NOUN
ftr-477	255	12	policy	policy	NOUN
ftr-477	255	13	to	to	PART
ftr-477	255	14	exclude	exclude	VERB
ftr-477	255	15	damages	damage	NOUN
ftr-477	255	16	for	for	ADP
ftr-477	255	17	nonphysical	nonphysical	ADJ
ftr-477	255	18	injuries	injury	NOUN
ftr-477	255	19	.	.	PUNCT
ftr-477	256	1	that	that	DET
ftr-477	256	2	issue	issue	NOUN
ftr-477	256	3	is	be	AUX
ftr-477	256	4	discussed	discuss	VERB
ftr-477	256	5	in	in	ADP
ftr-477	256	6	parts	part	NOUN
ftr-477	256	7	ii	ii	PROPN
ftr-477	256	8	and	and	CCONJ
ftr-477	256	9	ii	ii	PROPN
ftr-477	256	10	of	of	ADP
ftr-477	256	11	this	this	DET
ftr-477	256	12	article	article	NOUN
ftr-477	256	13	.	.	PUNCT
ftr-477	257	1	e.	e.	PROPN
ftr-477	257	2	damages	damage	NOUN
ftr-477	257	3	for	for	ADP
ftr-477	257	4	discrimination	discrimination	NOUN
ftr-477	257	5	a	a	DET
ftr-477	257	6	related	relate	VERB
ftr-477	257	7	,	,	PUNCT
ftr-477	257	8	widely	widely	ADV
ftr-477	257	9	litigated	litigate	VERB
ftr-477	257	10	issue	issue	NOUN
ftr-477	257	11	is	be	AUX
ftr-477	257	12	whether	whether	SCONJ
ftr-477	257	13	damages	damage	NOUN
ftr-477	257	14	received	receive	VERB
ftr-477	257	15	by	by	ADP
ftr-477	257	16	victims	victim	NOUN
ftr-477	257	17	of	of	ADP
ftr-477	257	18	discrimination	discrimination	NOUN
ftr-477	257	19	are	be	AUX
ftr-477	257	20	excluded	exclude	VERB
ftr-477	257	21	from	from	ADP
ftr-477	257	22	income	income	NOUN
ftr-477	257	23	by	by	ADP
ftr-477	257	24	section	section	NOUN
ftr-477	257	25	104(a)(2	104(a)(2	NUM
ftr-477	257	26	)	)	PUNCT
ftr-477	257	27	.	.	PUNCT
ftr-477	258	1	the	the	DET
ftr-477	258	2	service	service	NOUN
ftr-477	258	3	initially	initially	ADV
ftr-477	258	4	took	take	VERB
ftr-477	258	5	the	the	DET
ftr-477	258	6	position	position	NOUN
ftr-477	258	7	that	that	SCONJ
ftr-477	258	8	such	such	ADJ
ftr-477	258	9	damages	damage	NOUN
ftr-477	258	10	are	be	AUX
ftr-477	258	11	taxable	taxable	ADJ
ftr-477	258	12	because	because	SCONJ
ftr-477	258	13	they	they	PRON
ftr-477	258	14	are	be	AUX
ftr-477	258	15	merely	merely	ADV
ftr-477	258	16	a	a	DET
ftr-477	258	17	substitute	substitute	NOUN
ftr-477	258	18	for	for	ADP
ftr-477	258	19	lost	lost	ADJ
ftr-477	258	20	income.39	income.39	NOUN
ftr-477	258	21	before	before	ADP
ftr-477	258	22	1986	1986	NUM
ftr-477	258	23	,	,	PUNCT
ftr-477	258	24	the	the	DET
ftr-477	258	25	service	service	NOUN
ftr-477	258	26	was	be	AUX
ftr-477	258	27	generally	generally	ADV
ftr-477	258	28	successful	successful	ADJ
ftr-477	258	29	in	in	ADP
ftr-477	258	30	litigating	litigate	VERB
ftr-477	258	31	that	that	DET
ftr-477	258	32	position,"o	position,"o	NOUN
ftr-477	258	33	but	but	CCONJ
ftr-477	258	34	the	the	DET
ftr-477	258	35	results	result	NOUN
ftr-477	258	36	since	since	SCONJ
ftr-477	258	37	then	then	ADV
ftr-477	258	38	have	have	AUX
ftr-477	258	39	been	be	AUX
ftr-477	258	40	mixed.4	mixed.4	PROPN
ftr-477	258	41	'	'	PUNCT
ftr-477	258	42	a	a	DET
ftr-477	258	43	key	key	ADJ
ftr-477	258	44	authority	authority	NOUN
ftr-477	258	45	on	on	ADP
ftr-477	258	46	this	this	DET
ftr-477	258	47	issue	issue	NOUN
ftr-477	258	48	is	be	AUX
ftr-477	258	49	the	the	DET
ftr-477	258	50	supreme	supreme	PROPN
ftr-477	258	51	court	court	PROPN
ftr-477	258	52	's	's	PART
ftr-477	258	53	1992	1992	NUM
ftr-477	258	54	decision	decision	NOUN
ftr-477	258	55	in	in	ADP
ftr-477	258	56	united	united	PROPN
ftr-477	258	57	states	states	PROPN
ftr-477	258	58	v.	v.	ADP
ftr-477	258	59	burke,42	burke,42	NOUN
ftr-477	258	60	which	which	PRON
ftr-477	258	61	involved	involve	VERB
ftr-477	258	62	the	the	DET
ftr-477	258	63	applicability	applicability	NOUN
ftr-477	258	64	of	of	ADP
ftr-477	258	65	section	section	NOUN
ftr-477	258	66	104(a)(2	104(a)(2	NUM
ftr-477	258	67	)	)	PUNCT
ftr-477	258	68	to	to	ADP
ftr-477	258	69	damages	damage	NOUN
ftr-477	258	70	received	receive	VERB
ftr-477	258	71	under	under	ADP
ftr-477	258	72	title	title	NOUN
ftr-477	258	73	vii	vii	PROPN
ftr-477	258	74	of	of	ADP
ftr-477	258	75	the	the	DET
ftr-477	258	76	civil	civil	ADJ
ftr-477	258	77	rights	right	NOUN
ftr-477	258	78	act	act	NOUN
ftr-477	258	79	of	of	ADP
ftr-477	258	80	1984	1984	NUM
ftr-477	258	81	because	because	SCONJ
ftr-477	258	82	of	of	ADP
ftr-477	258	83	sex	sex	NOUN
ftr-477	258	84	discrimination	discrimination	NOUN
ftr-477	258	85	.	.	PUNCT
ftr-477	259	1	the	the	DET
ftr-477	259	2	damages	damage	NOUN
ftr-477	259	3	at	at	ADP
ftr-477	259	4	issue	issue	NOUN
ftr-477	259	5	in	in	ADP
ftr-477	259	6	burke	burke	PROPN
ftr-477	259	7	were	be	AUX
ftr-477	259	8	for	for	ADP
ftr-477	259	9	back	back	ADJ
ftr-477	259	10	wages	wage	NOUN
ftr-477	259	11	lost	lose	VERB
ftr-477	259	12	by	by	ADP
ftr-477	259	13	the	the	DET
ftr-477	259	14	taxpayers	taxpayer	NOUN
ftr-477	259	15	because	because	SCONJ
ftr-477	259	16	of	of	ADP
ftr-477	259	17	the	the	DET
ftr-477	259	18	employer	employer	NOUN
ftr-477	259	19	's	's	PART
ftr-477	259	20	discriminatory	discriminatory	ADJ
ftr-477	259	21	acts	act	NOUN
ftr-477	259	22	.	.	PUNCT
ftr-477	260	1	according	accord	VERB
ftr-477	260	2	to	to	ADP
ftr-477	260	3	the	the	DET
ftr-477	260	4	regulations	regulation	NOUN
ftr-477	260	5	under	under	ADP
ftr-477	260	6	section	section	NOUN
ftr-477	260	7	104(a)(2	104(a)(2	NUM
ftr-477	260	8	)	)	PUNCT
ftr-477	260	9	,	,	PUNCT
ftr-477	260	10	the	the	DET
ftr-477	260	11	term	term	NOUN
ftr-477	260	12	"	"	PUNCT
ftr-477	260	13	'	'	PUNCT
ftr-477	260	14	damages	damage	NOUN
ftr-477	260	15	received	receive	VERB
ftr-477	260	16	'	'	PUNCT
ftr-477	260	17	..	..	PUNCT
ftr-477	260	18	.	.	PUNCT
ftr-477	261	1	means	mean	VERB
ftr-477	261	2	an	an	DET
ftr-477	261	3	amount	amount	NOUN
ftr-477	261	4	received	receive	VERB
ftr-477	261	5	...	...	PUNCT
ftr-477	261	6	through	through	ADP
ftr-477	261	7	prosecution	prosecution	NOUN
ftr-477	261	8	of	of	ADP
ftr-477	261	9	a	a	DET
ftr-477	261	10	legal	legal	ADJ
ftr-477	261	11	suit	suit	NOUN
ftr-477	261	12	or	or	CCONJ
ftr-477	261	13	action	action	NOUN
ftr-477	261	14	based	base	VERB
ftr-477	261	15	upon	upon	SCONJ
ftr-477	261	16	tort	tort	NOUN
ftr-477	261	17	or	or	CCONJ
ftr-477	261	18	tort	tort	NOUN
ftr-477	261	19	-	-	PUNCT
ftr-477	261	20	type	type	NOUN
ftr-477	261	21	rights	right	NOUN
ftr-477	261	22	,	,	PUNCT
ftr-477	261	23	or	or	CCONJ
ftr-477	261	24	through	through	ADP
ftr-477	261	25	a	a	DET
ftr-477	261	26	settlement	settlement	NOUN
ftr-477	261	27	agreement	agreement	NOUN
ftr-477	261	28	entered	enter	VERB
ftr-477	261	29	into	into	ADP
ftr-477	261	30	in	in	ADP
ftr-477	261	31	lieu	lieu	NOUN
ftr-477	261	32	of	of	ADP
ftr-477	261	33	such	such	ADJ
ftr-477	261	34	prosecution	prosecution	NOUN
ftr-477	261	35	.	.	PUNCT
ftr-477	261	36	"	"	PUNCT
ftr-477	262	1	'	'	PUNCT
ftr-477	262	2	only	only	ADV
ftr-477	262	3	damages	damage	NOUN
ftr-477	262	4	(	(	PUNCT
ftr-477	262	5	or	or	CCONJ
ftr-477	262	6	settlements	settlement	NOUN
ftr-477	262	7	)	)	PUNCT
ftr-477	262	8	received	receive	VERB
ftr-477	262	9	pursuant	pursuant	ADV
ftr-477	262	10	to	to	ADP
ftr-477	262	11	a	a	DET
ftr-477	262	12	claim	claim	NOUN
ftr-477	262	13	that	that	PRON
ftr-477	262	14	qualifies	qualify	VERB
ftr-477	262	15	as	as	ADP
ftr-477	262	16	a	a	DET
ftr-477	262	17	tort	tort	NOUN
ftr-477	262	18	or	or	CCONJ
ftr-477	262	19	a	a	DET
ftr-477	262	20	tort	tort	NOUN
ftr-477	262	21	-	-	PUNCT
ftr-477	262	22	type	type	NOUN
ftr-477	262	23	right	right	NOUN
ftr-477	262	24	can	can	AUX
ftr-477	262	25	be	be	AUX
ftr-477	262	26	excluded	exclude	VERB
ftr-477	262	27	under	under	ADP
ftr-477	262	28	section	section	NOUN
ftr-477	262	29	104(a)(2	104(a)(2	NUM
ftr-477	262	30	)	)	PUNCT
ftr-477	262	31	.	.	PUNCT
ftr-477	263	1	the	the	DET
ftr-477	263	2	exclusion	exclusion	NOUN
ftr-477	263	3	does	do	AUX
ftr-477	263	4	not	not	PART
ftr-477	263	5	apply	apply	VERB
ftr-477	263	6	to	to	ADP
ftr-477	263	7	recoveries	recovery	NOUN
ftr-477	263	8	for	for	ADP
ftr-477	263	9	violations	violation	NOUN
ftr-477	263	10	of	of	ADP
ftr-477	263	11	rights	right	NOUN
ftr-477	263	12	more	more	ADV
ftr-477	263	13	accurately	accurately	ADV
ftr-477	263	14	described	describe	VERB
ftr-477	263	15	39	39	NUM
ftr-477	263	16	.	.	PUNCT
ftr-477	264	1	rev	rev	PROPN
ftr-477	264	2	.	.	PUNCT
ftr-477	265	1	rul	rul	PROPN
ftr-477	265	2	.	.	PUNCT
ftr-477	266	1	72	72	NUM
ftr-477	266	2	-	-	SYM
ftr-477	266	3	341	341	NUM
ftr-477	266	4	,	,	PUNCT
ftr-477	266	5	1972	1972	NUM
ftr-477	266	6	-	-	SYM
ftr-477	266	7	2	2	NUM
ftr-477	266	8	c.b	c.b	PROPN
ftr-477	266	9	.	.	PROPN
ftr-477	266	10	32	32	NUM
ftr-477	266	11	.	.	PUNCT
ftr-477	267	1	40	40	NUM
ftr-477	267	2	.	.	PUNCT
ftr-477	268	1	e.g.	e.g.	ADV
ftr-477	268	2	,	,	PUNCT
ftr-477	268	3	hodge	hodge	PROPN
ftr-477	268	4	v.	v.	PROPN
ftr-477	268	5	commissioner	commissioner	PROPN
ftr-477	268	6	,	,	PUNCT
ftr-477	268	7	64	64	NUM
ftr-477	268	8	t.c	t.c	PROPN
ftr-477	268	9	.	.	PROPN
ftr-477	268	10	616	616	NUM
ftr-477	268	11	(	(	PUNCT
ftr-477	268	12	1975	1975	NUM
ftr-477	268	13	)	)	PUNCT
ftr-477	268	14	;	;	PUNCT
ftr-477	268	15	coats	coat	NOUN
ftr-477	268	16	v.	v.	ADP
ftr-477	268	17	commissioner	commissioner	NOUN
ftr-477	268	18	,	,	PUNCT
ftr-477	268	19	36	36	NUM
ftr-477	268	20	t.c	t.c	PROPN
ftr-477	268	21	.	.	PROPN
ftr-477	268	22	memo	memo	NOUN
ftr-477	268	23	(	(	PUNCT
ftr-477	268	24	cch	cch	PROPN
ftr-477	268	25	)	)	PUNCT
ftr-477	268	26	1650	1650	NUM
ftr-477	268	27	,	,	PUNCT
ftr-477	268	28	t.c	t.c	PROPN
ftr-477	268	29	.	.	PROPN
ftr-477	268	30	memo	memo	NOUN
ftr-477	268	31	(	(	PUNCT
ftr-477	268	32	p	p	NOUN
ftr-477	268	33	-	-	PUNCT
ftr-477	268	34	h	h	NOUN
ftr-477	268	35	)	)	PUNCT
ftr-477	268	36	77,407	77,407	NUM
ftr-477	268	37	(	(	PUNCT
ftr-477	268	38	1977	1977	NUM
ftr-477	268	39	)	)	PUNCT
ftr-477	268	40	,	,	PUNCT
ftr-477	268	41	aff'd	aff'd	NOUN
ftr-477	268	42	by	by	ADP
ftr-477	268	43	court	court	NOUN
ftr-477	268	44	order	order	NOUN
ftr-477	268	45	,	,	PUNCT
ftr-477	268	46	626	626	NUM
ftr-477	268	47	f.2d	f.2d	NUM
ftr-477	268	48	865	865	NUM
ftr-477	268	49	(	(	PUNCT
ftr-477	268	50	9th	9th	ADJ
ftr-477	268	51	cir	cir	NOUN
ftr-477	268	52	.	.	PUNCT
ftr-477	268	53	1980	1980	NUM
ftr-477	268	54	)	)	PUNCT
ftr-477	268	55	.	.	PUNCT
ftr-477	269	1	41	41	NUM
ftr-477	269	2	.	.	PUNCT
ftr-477	270	1	e.g.	e.g.	ADV
ftr-477	270	2	,	,	PUNCT
ftr-477	270	3	pistillo	pistillo	PROPN
ftr-477	270	4	v.	v.	PROPN
ftr-477	270	5	commissioner	commissioner	PROPN
ftr-477	270	6	,	,	PUNCT
ftr-477	270	7	912	912	NUM
ftr-477	270	8	f.2d	f.2d	X
ftr-477	270	9	145	145	NUM
ftr-477	270	10	(	(	PUNCT
ftr-477	270	11	6th	6th	ADJ
ftr-477	270	12	cir	cir	NOUN
ftr-477	270	13	.	.	PUNCT
ftr-477	270	14	1990	1990	NUM
ftr-477	270	15	)	)	PUNCT
ftr-477	270	16	.	.	PUNCT
ftr-477	271	1	rickel	rickel	PROPN
ftr-477	271	2	v.	v.	PROPN
ftr-477	271	3	commissioner	commissioner	NOUN
ftr-477	271	4	,	,	PUNCT
ftr-477	271	5	900	900	NUM
ftr-477	271	6	f.2d	f.2d	NUM
ftr-477	271	7	655	655	NUM
ftr-477	271	8	(	(	PUNCT
ftr-477	271	9	3d	3d	NUM
ftr-477	271	10	cir	cir	NOUN
ftr-477	271	11	.	.	PUNCT
ftr-477	271	12	1990	1990	NUM
ftr-477	271	13	)	)	PUNCT
ftr-477	271	14	;	;	PUNCT
ftr-477	271	15	downey	downey	PROPN
ftr-477	271	16	v.	v.	PROPN
ftr-477	271	17	commissioner	commissioner	PROPN
ftr-477	271	18	,	,	PUNCT
ftr-477	271	19	97	97	NUM
ftr-477	271	20	t.c	t.c	NOUN
ftr-477	271	21	.	.	PROPN
ftr-477	271	22	150	150	NUM
ftr-477	271	23	(	(	PUNCT
ftr-477	271	24	1991	1991	NUM
ftr-477	271	25	)	)	PUNCT
ftr-477	271	26	(	(	PUNCT
ftr-477	271	27	downey	downey	PROPN
ftr-477	271	28	i	i	PROPN
ftr-477	271	29	)	)	PUNCT
ftr-477	271	30	,	,	PUNCT
ftr-477	271	31	aff'd	aff'd	VERB
ftr-477	271	32	on	on	ADP
ftr-477	271	33	reconsideration	reconsideration	NOUN
ftr-477	271	34	,	,	PUNCT
ftr-477	271	35	100	100	NUM
ftr-477	271	36	t.c	t.c	PROPN
ftr-477	271	37	.	.	PROPN
ftr-477	271	38	634	634	NUM
ftr-477	271	39	(	(	PUNCT
ftr-477	271	40	1993	1993	NUM
ftr-477	271	41	)	)	PUNCT
ftr-477	271	42	(	(	PUNCT
ftr-477	271	43	reviewed	review	VERB
ftr-477	271	44	by	by	ADP
ftr-477	271	45	the	the	DET
ftr-477	271	46	court	court	NOUN
ftr-477	271	47	)	)	PUNCT
ftr-477	271	48	(	(	PUNCT
ftr-477	271	49	downey	downey	PROPN
ftr-477	271	50	ri	ri	PROPN
ftr-477	271	51	)	)	PUNCT
ftr-477	271	52	,	,	PUNCT
ftr-477	271	53	rev'd	rev'd	VERB
ftr-477	271	54	,	,	PUNCT
ftr-477	271	55	33	33	NUM
ftr-477	271	56	f.3d	f.3d	NUM
ftr-477	271	57	836	836	NUM
ftr-477	271	58	(	(	PUNCT
ftr-477	271	59	7th	7th	ADJ
ftr-477	271	60	cir	cir	NOUN
ftr-477	271	61	.	.	PROPN
ftr-477	271	62	1994	1994	NUM
ftr-477	271	63	)	)	PUNCT
ftr-477	271	64	,	,	PUNCT
ftr-477	271	65	petition	petition	NOUN
ftr-477	271	66	for	for	ADP
ftr-477	271	67	cert	cert	NOUN
ftr-477	271	68	.	.	PUNCT
ftr-477	272	1	filed	file	VERB
ftr-477	272	2	,	,	PUNCT
ftr-477	272	3	63	63	NUM
ftr-477	272	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	272	5	.	.	PROPN
ftr-477	272	6	3476	3476	NUM
ftr-477	272	7	(	(	PUNCT
ftr-477	272	8	u.s	u.s	PROPN
ftr-477	272	9	.	.	PROPN
ftr-477	272	10	dec	dec	PROPN
ftr-477	272	11	.	.	PROPN
ftr-477	272	12	5	5	NUM
ftr-477	272	13	,	,	PUNCT
ftr-477	272	14	1994	1994	NUM
ftr-477	272	15	)	)	PUNCT
ftr-477	272	16	(	(	PUNCT
ftr-477	272	17	no	no	INTJ
ftr-477	272	18	.	.	NOUN
ftr-477	272	19	94	94	NUM
ftr-477	272	20	-	-	SYM
ftr-477	272	21	999	999	NUM
ftr-477	272	22	)	)	PUNCT
ftr-477	272	23	.	.	PUNCT
ftr-477	273	1	42	42	NUM
ftr-477	273	2	.	.	PUNCT
ftr-477	274	1	112	112	NUM
ftr-477	274	2	s.	s.	PROPN
ftr-477	274	3	ct	ct	PROPN
ftr-477	274	4	.	.	PROPN
ftr-477	274	5	1867	1867	NUM
ftr-477	274	6	(	(	PUNCT
ftr-477	274	7	1992	1992	NUM
ftr-477	274	8	)	)	PUNCT
ftr-477	274	9	.	.	PUNCT
ftr-477	275	1	43	43	NUM
ftr-477	275	2	.	.	PUNCT
ftr-477	275	3	regs	regs	PROPN
ftr-477	275	4	.	.	PUNCT
ftr-477	276	1	§	§	PROPN
ftr-477	276	2	1.104	1.104	NUM
ftr-477	276	3	-	-	SYM
ftr-477	276	4	1(c	1(c	NUM
ftr-477	276	5	)	)	PUNCT
ftr-477	276	6	.	.	PUNCT
ftr-477	277	1	19951	19951	NUM
ftr-477	277	2	florida	florida	PROPN
ftr-477	277	3	tax	tax	NOUN
ftr-477	277	4	review	review	NOUN
ftr-477	277	5	as	as	ADP
ftr-477	277	6	contract	contract	NOUN
ftr-477	277	7	rights.4	rights.4	NOUN
ftr-477	277	8	for	for	ADP
ftr-477	277	9	that	that	DET
ftr-477	277	10	reason	reason	NOUN
ftr-477	277	11	,	,	PUNCT
ftr-477	277	12	several	several	ADJ
ftr-477	277	13	courts	court	NOUN
ftr-477	277	14	,	,	PUNCT
ftr-477	277	15	including	include	VERB
ftr-477	277	16	the	the	DET
ftr-477	277	17	supreme	supreme	PROPN
ftr-477	277	18	court	court	PROPN
ftr-477	277	19	,	,	PUNCT
ftr-477	277	20	have	have	AUX
ftr-477	277	21	held	hold	VERB
ftr-477	277	22	that	that	SCONJ
ftr-477	277	23	a	a	DET
ftr-477	277	24	crucial	crucial	ADJ
ftr-477	277	25	step	step	NOUN
ftr-477	277	26	in	in	ADP
ftr-477	277	27	applying	apply	VERB
ftr-477	277	28	section	section	NOUN
ftr-477	277	29	104(a)(2	104(a)(2	NOUN
ftr-477	277	30	)	)	PUNCT
ftr-477	277	31	is	be	AUX
ftr-477	277	32	determining	determine	VERB
ftr-477	277	33	the	the	DET
ftr-477	277	34	nature	nature	NOUN
ftr-477	277	35	of	of	ADP
ftr-477	277	36	the	the	DET
ftr-477	277	37	claim	claim	NOUN
ftr-477	277	38	underlying	underlie	VERB
ftr-477	277	39	the	the	DET
ftr-477	277	40	taxpayer	taxpayer	NOUN
ftr-477	277	41	's	's	PART
ftr-477	277	42	damages	damage	NOUN
ftr-477	277	43	or	or	CCONJ
ftr-477	277	44	a	a	DET
ftr-477	277	45	settlement	settlement	NOUN
ftr-477	277	46	.	.	PUNCT
ftr-477	278	1	in	in	ADP
ftr-477	278	2	burke	burke	PROPN
ftr-477	278	3	,	,	PUNCT
ftr-477	278	4	the	the	DET
ftr-477	278	5	supreme	supreme	PROPN
ftr-477	278	6	court	court	PROPN
ftr-477	278	7	held	hold	VERB
ftr-477	278	8	that	that	SCONJ
ftr-477	278	9	the	the	DET
ftr-477	278	10	characterization	characterization	NOUN
ftr-477	278	11	of	of	ADP
ftr-477	278	12	a	a	DET
ftr-477	278	13	claim	claim	NOUN
ftr-477	278	14	as	as	ADP
ftr-477	278	15	tort	tort	NOUN
ftr-477	278	16	or	or	CCONJ
ftr-477	278	17	tort	tort	NOUN
ftr-477	278	18	-	-	PUNCT
ftr-477	278	19	type	type	NOUN
ftr-477	278	20	depends	depend	VERB
ftr-477	278	21	upon	upon	SCONJ
ftr-477	278	22	the	the	DET
ftr-477	278	23	breadth	breadth	NOUN
ftr-477	278	24	of	of	ADP
ftr-477	278	25	the	the	DET
ftr-477	278	26	remedies	remedy	NOUN
ftr-477	278	27	for	for	ADP
ftr-477	278	28	such	such	ADJ
ftr-477	278	29	claims	claim	NOUN
ftr-477	278	30	.	.	PUNCT
ftr-477	279	1	the	the	DET
ftr-477	279	2	common	common	ADJ
ftr-477	279	3	law	law	NOUN
ftr-477	279	4	(	(	PUNCT
ftr-477	279	5	and	and	CCONJ
ftr-477	279	6	present	present	ADJ
ftr-477	279	7	state	state	NOUN
ftr-477	279	8	laws	law	NOUN
ftr-477	279	9	)	)	PUNCT
ftr-477	279	10	permit	permit	VERB
ftr-477	279	11	a	a	DET
ftr-477	279	12	wide	wide	ADJ
ftr-477	279	13	range	range	NOUN
ftr-477	279	14	of	of	ADP
ftr-477	279	15	remedies	remedy	NOUN
ftr-477	279	16	for	for	ADP
ftr-477	279	17	tort	tort	NOUN
ftr-477	279	18	victims	victim	NOUN
ftr-477	279	19	.	.	PUNCT
ftr-477	280	1	recovery	recovery	NOUN
ftr-477	280	2	is	be	AUX
ftr-477	280	3	allowed	allow	VERB
ftr-477	280	4	for	for	ADP
ftr-477	280	5	lost	lose	VERB
ftr-477	280	6	wages	wage	NOUN
ftr-477	280	7	or	or	CCONJ
ftr-477	280	8	profits	profit	NOUN
ftr-477	280	9	,	,	PUNCT
ftr-477	280	10	medical	medical	ADJ
ftr-477	280	11	expenses	expense	NOUN
ftr-477	280	12	,	,	PUNCT
ftr-477	280	13	and	and	CCONJ
ftr-477	280	14	diminished	diminish	VERB
ftr-477	280	15	future	future	ADJ
ftr-477	280	16	earning	earning	NOUN
ftr-477	280	17	capacity	capacity	NOUN
ftr-477	280	18	.	.	PUNCT
ftr-477	281	1	in	in	ADP
ftr-477	281	2	addition	addition	NOUN
ftr-477	281	3	to	to	ADP
ftr-477	281	4	recoveries	recovery	NOUN
ftr-477	281	5	for	for	ADP
ftr-477	281	6	pecuniary	pecuniary	ADJ
ftr-477	281	7	losses	loss	NOUN
ftr-477	281	8	,	,	PUNCT
ftr-477	281	9	recovery	recovery	NOUN
ftr-477	281	10	is	be	AUX
ftr-477	281	11	also	also	ADV
ftr-477	281	12	permitted	permit	VERB
ftr-477	281	13	for	for	ADP
ftr-477	281	14	such	such	ADJ
ftr-477	281	15	nonpecuniary	nonpecuniary	ADJ
ftr-477	281	16	items	item	NOUN
ftr-477	281	17	as	as	ADP
ftr-477	281	18	pain	pain	NOUN
ftr-477	281	19	and	and	CCONJ
ftr-477	281	20	suffering	suffering	NOUN
ftr-477	281	21	,	,	PUNCT
ftr-477	281	22	emotional	emotional	ADJ
ftr-477	281	23	or	or	CCONJ
ftr-477	281	24	mental	mental	ADJ
ftr-477	281	25	distress	distress	NOUN
ftr-477	281	26	,	,	PUNCT
ftr-477	281	27	and	and	CCONJ
ftr-477	281	28	personal	personal	ADJ
ftr-477	281	29	humiliation	humiliation	NOUN
ftr-477	281	30	.	.	PUNCT
ftr-477	282	1	punitive	punitive	ADJ
ftr-477	282	2	or	or	CCONJ
ftr-477	282	3	exemplary	exemplary	ADJ
ftr-477	282	4	damages	damage	NOUN
ftr-477	282	5	are	be	AUX
ftr-477	282	6	generally	generally	ADV
ftr-477	282	7	available	available	ADJ
ftr-477	282	8	if	if	SCONJ
ftr-477	282	9	the	the	DET
ftr-477	282	10	wrongdoer	wrongdoer	NOUN
ftr-477	282	11	's	's	PART
ftr-477	282	12	conduct	conduct	NOUN
ftr-477	282	13	was	be	AUX
ftr-477	282	14	intentional	intentional	ADJ
ftr-477	282	15	or	or	CCONJ
ftr-477	282	16	reckless	reckless	ADJ
ftr-477	282	17	.	.	PUNCT
ftr-477	283	1	the	the	DET
ftr-477	283	2	court	court	NOUN
ftr-477	283	3	held	hold	VERB
ftr-477	283	4	that	that	SCONJ
ftr-477	283	5	if	if	SCONJ
ftr-477	283	6	the	the	DET
ftr-477	283	7	remedies	remedy	NOUN
ftr-477	283	8	for	for	ADP
ftr-477	283	9	a	a	DET
ftr-477	283	10	violation	violation	NOUN
ftr-477	283	11	of	of	ADP
ftr-477	283	12	an	an	DET
ftr-477	283	13	individual	individual	NOUN
ftr-477	283	14	's	's	PART
ftr-477	283	15	rights	right	NOUN
ftr-477	283	16	are	be	AUX
ftr-477	283	17	significantly	significantly	ADV
ftr-477	283	18	narrower	narrow	ADJ
ftr-477	283	19	than	than	ADP
ftr-477	283	20	those	those	PRON
ftr-477	283	21	typically	typically	ADV
ftr-477	283	22	available	available	ADJ
ftr-477	283	23	to	to	PART
ftr-477	283	24	tort	tort	VERB
ftr-477	283	25	victims	victim	NOUN
ftr-477	283	26	,	,	PUNCT
ftr-477	283	27	damages	damage	NOUN
ftr-477	283	28	or	or	CCONJ
ftr-477	283	29	a	a	DET
ftr-477	283	30	settlement	settlement	NOUN
ftr-477	283	31	obtained	obtain	VERB
ftr-477	283	32	for	for	ADP
ftr-477	283	33	the	the	DET
ftr-477	283	34	violation	violation	NOUN
ftr-477	283	35	is	be	AUX
ftr-477	283	36	not	not	PART
ftr-477	283	37	based	base	VERB
ftr-477	283	38	on	on	ADP
ftr-477	283	39	a	a	DET
ftr-477	283	40	tort	tort	NOUN
ftr-477	283	41	or	or	CCONJ
ftr-477	283	42	tort	tort	NOUN
ftr-477	283	43	-	-	PUNCT
ftr-477	283	44	type	type	NOUN
ftr-477	283	45	claim	claim	NOUN
ftr-477	283	46	,	,	PUNCT
ftr-477	283	47	and	and	CCONJ
ftr-477	283	48	the	the	DET
ftr-477	283	49	amounts	amount	NOUN
ftr-477	283	50	received	receive	VERB
ftr-477	283	51	are	be	AUX
ftr-477	283	52	taxable	taxable	ADJ
ftr-477	283	53	.	.	PUNCT
ftr-477	284	1	at	at	ADP
ftr-477	284	2	the	the	DET
ftr-477	284	3	time	time	NOUN
ftr-477	284	4	of	of	ADP
ftr-477	284	5	the	the	DET
ftr-477	284	6	facts	fact	NOUN
ftr-477	284	7	of	of	ADP
ftr-477	284	8	burke	burke	PROPN
ftr-477	284	9	,	,	PUNCT
ftr-477	284	10	the	the	DET
ftr-477	284	11	remedies	remedy	NOUN
ftr-477	284	12	for	for	ADP
ftr-477	284	13	title	title	NOUN
ftr-477	284	14	vii	vii	PROPN
ftr-477	284	15	violations	violation	NOUN
ftr-477	284	16	were	be	AUX
ftr-477	284	17	restricted	restrict	VERB
ftr-477	284	18	to	to	ADP
ftr-477	284	19	compensation	compensation	NOUN
ftr-477	284	20	for	for	ADP
ftr-477	284	21	lost	lose	VERB
ftr-477	284	22	wages	wage	NOUN
ftr-477	284	23	and	and	CCONJ
ftr-477	284	24	equitable	equitable	ADJ
ftr-477	284	25	relief	relief	NOUN
ftr-477	284	26	,	,	PUNCT
ftr-477	284	27	including	include	VERB
ftr-477	284	28	reinstatement	reinstatement	NOUN
ftr-477	284	29	or	or	CCONJ
ftr-477	284	30	elevation	elevation	NOUN
ftr-477	284	31	to	to	ADP
ftr-477	284	32	a	a	DET
ftr-477	284	33	job	job	NOUN
ftr-477	284	34	.	.	PUNCT
ftr-477	285	1	the	the	DET
ftr-477	285	2	court	court	NOUN
ftr-477	285	3	found	find	VERB
ftr-477	285	4	that	that	SCONJ
ftr-477	285	5	the	the	DET
ftr-477	285	6	range	range	NOUN
ftr-477	285	7	of	of	ADP
ftr-477	285	8	damages	damage	NOUN
ftr-477	285	9	then	then	ADV
ftr-477	285	10	available	available	ADJ
ftr-477	285	11	to	to	ADP
ftr-477	285	12	a	a	DET
ftr-477	285	13	claimant	claimant	NOUN
ftr-477	285	14	under	under	ADP
ftr-477	285	15	title	title	NOUN
ftr-477	285	16	vii	vii	PROPN
ftr-477	285	17	was	be	AUX
ftr-477	285	18	too	too	ADV
ftr-477	285	19	restricted	restricted	ADJ
ftr-477	285	20	to	to	PART
ftr-477	285	21	qualify	qualify	VERB
ftr-477	285	22	the	the	DET
ftr-477	285	23	claims	claim	NOUN
ftr-477	285	24	as	as	ADP
ftr-477	285	25	tort	tort	NOUN
ftr-477	285	26	or	or	CCONJ
ftr-477	285	27	tort	tort	NOUN
ftr-477	285	28	-	-	PUNCT
ftr-477	285	29	type	type	NOUN
ftr-477	285	30	claims	claim	NOUN
ftr-477	285	31	,	,	PUNCT
ftr-477	285	32	and	and	CCONJ
ftr-477	285	33	it	it	PRON
ftr-477	285	34	held	hold	VERB
ftr-477	285	35	the	the	DET
ftr-477	285	36	taxpayers	taxpayer	NOUN
ftr-477	285	37	'	'	PART
ftr-477	285	38	damages	damage	NOUN
ftr-477	285	39	to	to	PART
ftr-477	285	40	be	be	AUX
ftr-477	285	41	taxable	taxable	ADJ
ftr-477	285	42	.	.	PUNCT
ftr-477	286	1	the	the	DET
ftr-477	286	2	court	court	NOUN
ftr-477	286	3	contrasted	contrast	VERB
ftr-477	286	4	the	the	DET
ftr-477	286	5	remedies	remedy	NOUN
ftr-477	286	6	then	then	ADV
ftr-477	286	7	provided	provide	VERB
ftr-477	286	8	by	by	ADP
ftr-477	286	9	title	title	NOUN
ftr-477	286	10	vii	vii	PROPN
ftr-477	286	11	with	with	ADP
ftr-477	286	12	the	the	DET
ftr-477	286	13	broad	broad	ADJ
ftr-477	286	14	range	range	NOUN
ftr-477	286	15	of	of	ADP
ftr-477	286	16	remedies	remedy	NOUN
ftr-477	286	17	under	under	ADP
ftr-477	286	18	other	other	ADJ
ftr-477	286	19	antidiscrimination	antidiscrimination	NOUN
ftr-477	286	20	statutes	statute	NOUN
ftr-477	286	21	,	,	PUNCT
ftr-477	286	22	including	include	VERB
ftr-477	286	23	the	the	DET
ftr-477	286	24	remedies	remedy	NOUN
ftr-477	286	25	under	under	ADP
ftr-477	286	26	42	42	NUM
ftr-477	286	27	u.s.c	u.s.c	ADJ
ftr-477	286	28	.	.	PUNCT
ftr-477	287	1	section	section	NOUN
ftr-477	287	2	1981	1981	NUM
ftr-477	287	3	for	for	ADP
ftr-477	287	4	victims	victim	NOUN
ftr-477	287	5	of	of	ADP
ftr-477	287	6	race	race	NOUN
ftr-477	287	7	-	-	PUNCT
ftr-477	287	8	based	base	VERB
ftr-477	287	9	employment	employment	NOUN
ftr-477	287	10	discrimination	discrimination	NOUN
ftr-477	287	11	.	.	PUNCT
ftr-477	288	1	the	the	DET
ftr-477	288	2	court	court	NOUN
ftr-477	288	3	noted	note	VERB
ftr-477	288	4	that	that	SCONJ
ftr-477	288	5	title	title	NOUN
ftr-477	288	6	vii	vii	PROPN
ftr-477	288	7	was	be	AUX
ftr-477	288	8	amended	amend	VERB
ftr-477	288	9	in	in	ADP
ftr-477	288	10	1991	1991	NUM
ftr-477	288	11	to	to	PART
ftr-477	288	12	expand	expand	VERB
ftr-477	288	13	the	the	DET
ftr-477	288	14	available	available	ADJ
ftr-477	288	15	remedies	remedy	NOUN
ftr-477	288	16	,	,	PUNCT
ftr-477	288	17	but	but	CCONJ
ftr-477	288	18	because	because	SCONJ
ftr-477	288	19	the	the	DET
ftr-477	288	20	facts	fact	NOUN
ftr-477	288	21	of	of	ADP
ftr-477	288	22	the	the	DET
ftr-477	288	23	burke	burke	PROPN
ftr-477	288	24	case	case	NOUN
ftr-477	288	25	arose	arise	VERB
ftr-477	288	26	before	before	ADP
ftr-477	288	27	the	the	DET
ftr-477	288	28	effective	effective	ADJ
ftr-477	288	29	date	date	NOUN
ftr-477	288	30	of	of	ADP
ftr-477	288	31	that	that	DET
ftr-477	288	32	amendment	amendment	NOUN
ftr-477	288	33	,	,	PUNCT
ftr-477	288	34	the	the	DET
ftr-477	288	35	court	court	NOUN
ftr-477	288	36	did	do	AUX
ftr-477	288	37	not	not	PART
ftr-477	288	38	pass	pass	VERB
ftr-477	288	39	upon	upon	SCONJ
ftr-477	288	40	the	the	DET
ftr-477	288	41	treatment	treatment	NOUN
ftr-477	288	42	of	of	ADP
ftr-477	288	43	damages	damage	NOUN
ftr-477	288	44	in	in	ADP
ftr-477	288	45	cases	case	NOUN
ftr-477	288	46	governed	govern	VERB
ftr-477	288	47	by	by	ADP
ftr-477	288	48	the	the	DET
ftr-477	288	49	amended	amend	VERB
ftr-477	288	50	statute	statute	NOUN
ftr-477	288	51	.	.	PUNCT
ftr-477	289	1	two	two	NUM
ftr-477	289	2	types	type	NOUN
ftr-477	289	3	of	of	ADP
ftr-477	289	4	discrimination	discrimination	NOUN
ftr-477	289	5	are	be	AUX
ftr-477	289	6	proscribed	proscribe	VERB
ftr-477	289	7	by	by	ADP
ftr-477	289	8	title	title	NOUN
ftr-477	289	9	vii	vii	PROPN
ftr-477	289	10	of	of	ADP
ftr-477	289	11	the	the	DET
ftr-477	289	12	civil	civil	ADJ
ftr-477	289	13	rights	right	NOUN
ftr-477	289	14	act	act	NOUN
ftr-477	289	15	of	of	ADP
ftr-477	289	16	1964.4	1964.4	NUM
ftr-477	289	17	1	1	NUM
ftr-477	289	18	one	one	NUM
ftr-477	289	19	type	type	NOUN
ftr-477	289	20	is	be	AUX
ftr-477	289	21	a	a	DET
ftr-477	289	22	"	"	PUNCT
ftr-477	289	23	disparate	disparate	ADJ
ftr-477	289	24	treatment	treatment	NOUN
ftr-477	289	25	"	"	PUNCT
ftr-477	289	26	violation	violation	NOUN
ftr-477	289	27	-	-	PUNCT
ftr-477	289	28	where	where	SCONJ
ftr-477	289	29	an	an	DET
ftr-477	289	30	employer	employer	NOUN
ftr-477	289	31	intentionally	intentionally	ADV
ftr-477	289	32	discriminated	discriminate	VERB
ftr-477	289	33	against	against	ADP
ftr-477	289	34	an	an	DET
ftr-477	289	35	individual	individual	NOUN
ftr-477	289	36	,	,	PUNCT
ftr-477	289	37	with	with	ADP
ftr-477	289	38	respect	respect	NOUN
ftr-477	289	39	to	to	ADP
ftr-477	289	40	compensation	compensation	NOUN
ftr-477	289	41	or	or	CCONJ
ftr-477	289	42	other	other	ADJ
ftr-477	289	43	employment	employment	NOUN
ftr-477	289	44	terms	term	NOUN
ftr-477	289	45	,	,	PUNCT
ftr-477	289	46	because	because	SCONJ
ftr-477	289	47	of	of	ADP
ftr-477	289	48	the	the	DET
ftr-477	289	49	individual	individual	NOUN
ftr-477	289	50	's	's	PART
ftr-477	289	51	race	race	NOUN
ftr-477	289	52	,	,	PUNCT
ftr-477	289	53	color	color	NOUN
ftr-477	289	54	,	,	PUNCT
ftr-477	289	55	religion	religion	NOUN
ftr-477	289	56	,	,	PUNCT
ftr-477	289	57	sex	sex	NOUN
ftr-477	289	58	,	,	PUNCT
ftr-477	289	59	or	or	CCONJ
ftr-477	289	60	national	national	ADJ
ftr-477	289	61	origin	origin	NOUN
ftr-477	289	62	.	.	PUNCT
ftr-477	290	1	the	the	DET
ftr-477	290	2	second	second	ADJ
ftr-477	290	3	type	type	NOUN
ftr-477	290	4	(	(	PUNCT
ftr-477	290	5	a	a	DET
ftr-477	290	6	"	"	PUNCT
ftr-477	290	7	disparate	disparate	ADJ
ftr-477	290	8	impact	impact	NOUN
ftr-477	290	9	"	"	PUNCT
ftr-477	290	10	violation	violation	NOUN
ftr-477	290	11	)	)	PUNCT
ftr-477	290	12	consists	consist	VERB
ftr-477	290	13	of	of	ADP
ftr-477	290	14	facially	facially	ADJ
ftr-477	290	15	neutral	neutral	ADJ
ftr-477	290	16	employment	employment	NOUN
ftr-477	290	17	practices	practice	NOUN
ftr-477	290	18	,	,	PUNCT
ftr-477	290	19	not	not	PART
ftr-477	290	20	necessary	necessary	ADJ
ftr-477	290	21	for	for	ADP
ftr-477	290	22	business	business	NOUN
ftr-477	290	23	purposes	purpose	NOUN
ftr-477	290	24	,	,	PUNCT
ftr-477	290	25	that	that	PRON
ftr-477	290	26	have	have	VERB
ftr-477	290	27	a	a	DET
ftr-477	290	28	disparate	disparate	ADJ
ftr-477	290	29	impact	impact	NOUN
ftr-477	290	30	on	on	ADP
ftr-477	290	31	persons	person	NOUN
ftr-477	290	32	within	within	ADP
ftr-477	290	33	a	a	DET
ftr-477	290	34	protected	protect	VERB
ftr-477	290	35	class	class	NOUN
ftr-477	290	36	(	(	PUNCT
ftr-477	290	37	e.g.	e.g.	ADV
ftr-477	290	38	,	,	PUNCT
ftr-477	290	39	persons	person	NOUN
ftr-477	290	40	within	within	ADP
ftr-477	290	41	a	a	DET
ftr-477	290	42	group	group	NOUN
ftr-477	290	43	classified	classify	VERB
ftr-477	290	44	by	by	ADP
ftr-477	290	45	race	race	NOUN
ftr-477	290	46	or	or	CCONJ
ftr-477	290	47	gender	gender	NOUN
ftr-477	290	48	)	)	PUNCT
ftr-477	290	49	.	.	PUNCT
ftr-477	291	1	a	a	DET
ftr-477	291	2	violation	violation	NOUN
ftr-477	291	3	44	44	NUM
ftr-477	291	4	.	.	PUNCT
ftr-477	292	1	burke	burke	PROPN
ftr-477	292	2	,	,	PUNCT
ftr-477	292	3	112	112	NUM
ftr-477	292	4	s.	s.	PROPN
ftr-477	292	5	ct	ct	PROPN
ftr-477	292	6	.	.	PUNCT
ftr-477	293	1	at	at	ADP
ftr-477	293	2	1877	1877	NUM
ftr-477	293	3	-	-	SYM
ftr-477	293	4	78	78	NUM
ftr-477	293	5	(	(	PUNCT
ftr-477	293	6	justice	justice	NOUN
ftr-477	293	7	souter	souter	PROPN
ftr-477	293	8	concurring	concurring	PROPN
ftr-477	293	9	)	)	PUNCT
ftr-477	293	10	.	.	PUNCT
ftr-477	294	1	45	45	NUM
ftr-477	294	2	.	.	X
ftr-477	294	3	42	42	NUM
ftr-477	294	4	u.s.c	u.s.c	ADJ
ftr-477	294	5	.	.	PUNCT
ftr-477	295	1	§	§	PROPN
ftr-477	295	2	2000(e	2000(e	NUM
ftr-477	295	3	)	)	PUNCT
ftr-477	295	4	et	et	PROPN
ftr-477	295	5	.	.	PUNCT
ftr-477	295	6	seq	seq	PROPN
ftr-477	295	7	.	.	PUNCT
ftr-477	296	1	[	[	X
ftr-477	296	2	vol	vol	NOUN
ftr-477	296	3	2:6	2:6	NUM
ftr-477	296	4	compensatory	compensatory	ADJ
ftr-477	296	5	and	and	CCONJ
ftr-477	296	6	punitive	punitive	ADJ
ftr-477	296	7	damages	damage	NOUN
ftr-477	296	8	of	of	ADP
ftr-477	296	9	the	the	DET
ftr-477	296	10	second	second	ADJ
ftr-477	296	11	type	type	NOUN
ftr-477	296	12	can	can	AUX
ftr-477	296	13	occur	occur	VERB
ftr-477	296	14	whether	whether	SCONJ
ftr-477	296	15	or	or	CCONJ
ftr-477	296	16	not	not	PART
ftr-477	296	17	the	the	DET
ftr-477	296	18	employer	employer	NOUN
ftr-477	296	19	intended	intend	VERB
ftr-477	296	20	that	that	SCONJ
ftr-477	296	21	the	the	DET
ftr-477	296	22	disparate	disparate	ADJ
ftr-477	296	23	impact	impact	NOUN
ftr-477	296	24	occur.46	occur.46	VERB
ftr-477	296	25	the	the	DET
ftr-477	296	26	civil	civil	ADJ
ftr-477	296	27	rights	right	NOUN
ftr-477	296	28	act	act	NOUN
ftr-477	296	29	of	of	ADP
ftr-477	296	30	1991	1991	NUM
ftr-477	296	31	added	add	VERB
ftr-477	296	32	a	a	DET
ftr-477	296	33	new	new	ADJ
ftr-477	296	34	provision	provision	NOUN
ftr-477	296	35	to	to	PART
ftr-477	296	36	title	title	VERB
ftr-477	296	37	vii	vii	PROPN
ftr-477	296	38	(	(	PUNCT
ftr-477	296	39	section	section	NOUN
ftr-477	296	40	1981a	1981a	NUM
ftr-477	296	41	)	)	PUNCT
ftr-477	296	42	that	that	PRON
ftr-477	296	43	expanded	expand	VERB
ftr-477	296	44	the	the	DET
ftr-477	296	45	range	range	NOUN
ftr-477	296	46	of	of	ADP
ftr-477	296	47	relief	relief	NOUN
ftr-477	296	48	available	available	ADJ
ftr-477	296	49	for	for	ADP
ftr-477	296	50	disparate	disparate	ADJ
ftr-477	296	51	treatment	treatment	NOUN
ftr-477	296	52	violations	violation	NOUN
ftr-477	296	53	-	-	PUNCT
ftr-477	296	54	intentional	intentional	ADJ
ftr-477	296	55	acts	act	NOUN
ftr-477	296	56	of	of	ADP
ftr-477	296	57	discrimination	discrimination	NOUN
ftr-477	296	58	by	by	ADP
ftr-477	296	59	an	an	DET
ftr-477	296	60	employer	employer	NOUN
ftr-477	296	61	.	.	PUNCT
ftr-477	297	1	in	in	ADP
ftr-477	297	2	such	such	ADJ
ftr-477	297	3	cases	case	NOUN
ftr-477	297	4	,	,	PUNCT
ftr-477	297	5	compensatory	compensatory	ADJ
ftr-477	297	6	damages	damage	NOUN
ftr-477	297	7	can	can	AUX
ftr-477	297	8	be	be	AUX
ftr-477	297	9	awarded	award	VERB
ftr-477	297	10	for	for	ADP
ftr-477	297	11	nonpecuniary	nonpecuniary	ADJ
ftr-477	297	12	injuries	injury	NOUN
ftr-477	297	13	,	,	PUNCT
ftr-477	297	14	and	and	CCONJ
ftr-477	297	15	punitive	punitive	ADJ
ftr-477	297	16	damages	damage	NOUN
ftr-477	297	17	are	be	AUX
ftr-477	297	18	allowable	allowable	ADJ
ftr-477	297	19	in	in	ADP
ftr-477	297	20	some	some	DET
ftr-477	297	21	cases	case	NOUN
ftr-477	297	22	.	.	PUNCT
ftr-477	298	1	this	this	DET
ftr-477	298	2	provision	provision	NOUN
ftr-477	298	3	does	do	AUX
ftr-477	298	4	not	not	PART
ftr-477	298	5	apply	apply	VERB
ftr-477	298	6	to	to	ADP
ftr-477	298	7	disparate	disparate	ADJ
ftr-477	298	8	impact	impact	NOUN
ftr-477	298	9	cases	case	NOUN
ftr-477	298	10	,	,	PUNCT
ftr-477	298	11	for	for	ADP
ftr-477	298	12	which	which	PRON
ftr-477	298	13	the	the	DET
ftr-477	298	14	available	available	ADJ
ftr-477	298	15	relief	relief	NOUN
ftr-477	298	16	continues	continue	VERB
ftr-477	298	17	to	to	PART
ftr-477	298	18	be	be	AUX
ftr-477	298	19	only	only	ADV
ftr-477	298	20	backpay	backpay	NOUN
ftr-477	298	21	and	and	CCONJ
ftr-477	298	22	equitable	equitable	ADJ
ftr-477	298	23	relief	relief	NOUN
ftr-477	298	24	.	.	PUNCT
ftr-477	299	1	in	in	ADP
ftr-477	299	2	summary	summary	NOUN
ftr-477	299	3	,	,	PUNCT
ftr-477	299	4	under	under	ADP
ftr-477	299	5	the	the	DET
ftr-477	299	6	burke	burke	PROPN
ftr-477	299	7	construction	construction	NOUN
ftr-477	299	8	of	of	ADP
ftr-477	299	9	section	section	NOUN
ftr-477	299	10	104(a)(2	104(a)(2	NUM
ftr-477	299	11	)	)	PUNCT
ftr-477	299	12	,	,	PUNCT
ftr-477	299	13	compensatory	compensatory	ADJ
ftr-477	299	14	damages	damage	NOUN
ftr-477	299	15	received	receive	VERB
ftr-477	299	16	by	by	ADP
ftr-477	299	17	a	a	DET
ftr-477	299	18	discrimination	discrimination	NOUN
ftr-477	299	19	victim	victim	NOUN
ftr-477	299	20	are	be	AUX
ftr-477	299	21	excluded	exclude	VERB
ftr-477	299	22	only	only	ADV
ftr-477	299	23	if	if	SCONJ
ftr-477	299	24	the	the	DET
ftr-477	299	25	damages	damage	NOUN
ftr-477	299	26	claim	claim	VERB
ftr-477	299	27	is	be	AUX
ftr-477	299	28	of	of	ADP
ftr-477	299	29	a	a	DET
ftr-477	299	30	type	type	NOUN
ftr-477	299	31	that	that	PRON
ftr-477	299	32	can	can	AUX
ftr-477	299	33	be	be	AUX
ftr-477	299	34	redressed	redress	VERB
ftr-477	299	35	by	by	ADP
ftr-477	299	36	a	a	DET
ftr-477	299	37	wide	wide	ADJ
ftr-477	299	38	range	range	NOUN
ftr-477	299	39	of	of	ADP
ftr-477	299	40	remedies	remedy	NOUN
ftr-477	299	41	.	.	PUNCT
ftr-477	300	1	it	it	PRON
ftr-477	300	2	is	be	AUX
ftr-477	300	3	not	not	PART
ftr-477	300	4	necessary	necessary	ADJ
ftr-477	300	5	that	that	SCONJ
ftr-477	300	6	a	a	DET
ftr-477	300	7	range	range	NOUN
ftr-477	300	8	of	of	ADP
ftr-477	300	9	remedies	remedy	NOUN
ftr-477	300	10	actually	actually	ADV
ftr-477	300	11	be	be	AUX
ftr-477	300	12	awarded	award	VERB
ftr-477	300	13	to	to	ADP
ftr-477	300	14	the	the	DET
ftr-477	300	15	taxpayer	taxpayer	NOUN
ftr-477	300	16	;	;	PUNCT
ftr-477	300	17	it	it	PRON
ftr-477	300	18	is	be	AUX
ftr-477	300	19	only	only	ADV
ftr-477	300	20	necessary	necessary	ADJ
ftr-477	300	21	that	that	SCONJ
ftr-477	300	22	the	the	DET
ftr-477	300	23	claim	claim	NOUN
ftr-477	300	24	arise	arise	VERB
ftr-477	300	25	under	under	ADP
ftr-477	300	26	a	a	DET
ftr-477	300	27	law	law	NOUN
ftr-477	300	28	that	that	PRON
ftr-477	300	29	permits	permit	VERB
ftr-477	300	30	a	a	DET
ftr-477	300	31	wide	wide	ADJ
ftr-477	300	32	range	range	NOUN
ftr-477	300	33	of	of	ADP
ftr-477	300	34	remedies	remedy	NOUN
ftr-477	300	35	.	.	PUNCT
ftr-477	301	1	even	even	ADV
ftr-477	301	2	if	if	SCONJ
ftr-477	301	3	the	the	DET
ftr-477	301	4	sole	sole	ADJ
ftr-477	301	5	remedy	remedy	NOUN
ftr-477	301	6	actually	actually	ADV
ftr-477	301	7	awarded	award	VERB
ftr-477	301	8	to	to	ADP
ftr-477	301	9	the	the	DET
ftr-477	301	10	taxpayer	taxpayer	NOUN
ftr-477	301	11	is	be	AUX
ftr-477	301	12	back	back	ADJ
ftr-477	301	13	wages	wage	NOUN
ftr-477	301	14	,	,	PUNCT
ftr-477	301	15	the	the	DET
ftr-477	301	16	damages	damage	NOUN
ftr-477	301	17	are	be	AUX
ftr-477	301	18	excluded	exclude	VERB
ftr-477	301	19	if	if	SCONJ
ftr-477	301	20	the	the	DET
ftr-477	301	21	taxpayer	taxpayer	NOUN
ftr-477	301	22	's	's	PART
ftr-477	301	23	claim	claim	NOUN
ftr-477	301	24	qualifies	qualify	VERB
ftr-477	301	25	as	as	ADP
ftr-477	301	26	a	a	DET
ftr-477	301	27	tort	tort	NOUN
ftr-477	301	28	or	or	CCONJ
ftr-477	301	29	tort	tort	NOUN
ftr-477	301	30	-	-	PUNCT
ftr-477	301	31	type	type	NOUN
ftr-477	301	32	claim	claim	NOUN
ftr-477	301	33	.	.	PUNCT
ftr-477	301	34	"	"	PUNCT
ftr-477	302	1	the	the	DET
ftr-477	302	2	service	service	NOUN
ftr-477	302	3	has	have	AUX
ftr-477	302	4	acknowledged	acknowledge	VERB
ftr-477	302	5	that	that	SCONJ
ftr-477	302	6	the	the	DET
ftr-477	302	7	section	section	NOUN
ftr-477	302	8	104(a)(2	104(a)(2	NUM
ftr-477	302	9	)	)	PUNCT
ftr-477	302	10	exclusion	exclusion	NOUN
ftr-477	302	11	covers	cover	VERB
ftr-477	302	12	compensatory	compensatory	ADJ
ftr-477	302	13	damages	damage	NOUN
ftr-477	302	14	for	for	ADP
ftr-477	302	15	race	race	NOUN
ftr-477	302	16	-	-	PUNCT
ftr-477	302	17	based	base	VERB
ftr-477	302	18	discrimination	discrimination	NOUN
ftr-477	302	19	under	under	ADP
ftr-477	302	20	42	42	NUM
ftr-477	302	21	u.s.c	u.s.c	ADJ
ftr-477	302	22	.	.	PUNCT
ftr-477	303	1	section	section	NOUN
ftr-477	303	2	1981	1981	NUM
ftr-477	303	3	and	and	CCONJ
ftr-477	303	4	compensatory	compensatory	ADJ
ftr-477	303	5	damages	damage	NOUN
ftr-477	303	6	received	receive	VERB
ftr-477	303	7	under	under	ADP
ftr-477	303	8	the	the	DET
ftr-477	303	9	amended	amend	VERB
ftr-477	303	10	version	version	NOUN
ftr-477	303	11	of	of	ADP
ftr-477	303	12	title	title	NOUN
ftr-477	303	13	vii	vii	PROPN
ftr-477	303	14	for	for	ADP
ftr-477	303	15	disparate	disparate	ADJ
ftr-477	303	16	treatment	treatment	NOUN
ftr-477	303	17	type	type	NOUN
ftr-477	303	18	of	of	ADP
ftr-477	303	19	discrimination	discrimination	NOUN
ftr-477	303	20	.	.	PUNCT
ftr-477	303	21	'	'	PUNCT
ftr-477	304	1	however	however	ADV
ftr-477	304	2	,	,	PUNCT
ftr-477	304	3	damages	damage	NOUN
ftr-477	304	4	received	receive	VERB
ftr-477	304	5	under	under	ADP
ftr-477	304	6	title	title	NOUN
ftr-477	304	7	vii	vii	PROPN
ftr-477	304	8	for	for	ADP
ftr-477	304	9	disparate	disparate	ADJ
ftr-477	304	10	impact	impact	NOUN
ftr-477	304	11	violations	violation	NOUN
ftr-477	304	12	are	be	AUX
ftr-477	304	13	taxable	taxable	ADJ
ftr-477	304	14	because	because	SCONJ
ftr-477	304	15	of	of	ADP
ftr-477	304	16	the	the	DET
ftr-477	304	17	limited	limited	ADJ
ftr-477	304	18	range	range	NOUN
ftr-477	304	19	of	of	ADP
ftr-477	304	20	remedies	remedy	NOUN
ftr-477	304	21	available	available	ADJ
ftr-477	304	22	for	for	ADP
ftr-477	304	23	those	those	DET
ftr-477	304	24	claims	claim	NOUN
ftr-477	304	25	.	.	PUNCT
ftr-477	305	1	the	the	DET
ftr-477	305	2	courts	court	NOUN
ftr-477	305	3	of	of	ADP
ftr-477	305	4	appeals	appeal	NOUN
ftr-477	305	5	are	be	AUX
ftr-477	305	6	divided	divide	VERB
ftr-477	305	7	over	over	ADP
ftr-477	305	8	whether	whether	SCONJ
ftr-477	305	9	compensatory	compensatory	ADJ
ftr-477	305	10	damages	damage	NOUN
ftr-477	305	11	received	receive	VERB
ftr-477	305	12	under	under	ADP
ftr-477	305	13	the	the	DET
ftr-477	305	14	age	age	NOUN
ftr-477	305	15	discrimination	discrimination	NOUN
ftr-477	305	16	in	in	ADP
ftr-477	305	17	employment	employment	NOUN
ftr-477	305	18	act	act	NOUN
ftr-477	305	19	of	of	ADP
ftr-477	305	20	1967	1967	NUM
ftr-477	305	21	(	(	PUNCT
ftr-477	305	22	adea	adea	X
ftr-477	305	23	)	)	PUNCT
ftr-477	305	24	are	be	AUX
ftr-477	305	25	taxable	taxable	ADJ
ftr-477	305	26	,	,	PUNCT
ftr-477	305	27	and	and	CCONJ
ftr-477	305	28	the	the	DET
ftr-477	305	29	supreme	supreme	PROPN
ftr-477	305	30	court	court	PROPN
ftr-477	305	31	has	have	AUX
ftr-477	305	32	granted	grant	VERB
ftr-477	305	33	certiorari	certiorari	NOUN
ftr-477	305	34	from	from	ADP
ftr-477	305	35	the	the	DET
ftr-477	305	36	fifth	fifth	ADJ
ftr-477	305	37	circuit	circuit	NOUN
ftr-477	305	38	's	's	PART
ftr-477	305	39	unpublished	unpublished	ADJ
ftr-477	305	40	decision	decision	NOUN
ftr-477	305	41	on	on	ADP
ftr-477	305	42	that	that	DET
ftr-477	305	43	issue	issue	NOUN
ftr-477	305	44	in	in	ADP
ftr-477	305	45	schleier	schleier	NOUN
ftr-477	305	46	v.	v.	ADP
ftr-477	305	47	commissioner	commissioner	NOUN
ftr-477	305	48	.	.	PUNCT
ftr-477	306	1	49	49	NUM
ftr-477	306	2	46	46	NUM
ftr-477	306	3	.	.	PUNCT
ftr-477	307	1	for	for	ADP
ftr-477	307	2	a	a	DET
ftr-477	307	3	discussion	discussion	NOUN
ftr-477	307	4	of	of	ADP
ftr-477	307	5	the	the	DET
ftr-477	307	6	employment	employment	NOUN
ftr-477	307	7	discrimination	discrimination	NOUN
ftr-477	307	8	provisions	provision	NOUN
ftr-477	307	9	of	of	ADP
ftr-477	307	10	title	title	NOUN
ftr-477	307	11	vii	vii	PROPN
ftr-477	307	12	and	and	CCONJ
ftr-477	307	13	of	of	ADP
ftr-477	307	14	the	the	DET
ftr-477	307	15	remedies	remedy	NOUN
ftr-477	307	16	available	available	ADJ
ftr-477	307	17	to	to	ADP
ftr-477	307	18	victims	victim	NOUN
ftr-477	307	19	of	of	ADP
ftr-477	307	20	violations	violation	NOUN
ftr-477	307	21	of	of	ADP
ftr-477	307	22	those	those	DET
ftr-477	307	23	provisions	provision	NOUN
ftr-477	307	24	,	,	PUNCT
ftr-477	307	25	see	see	VERB
ftr-477	307	26	arthur	arthur	PROPN
ftr-477	307	27	w.	w.	PROPN
ftr-477	307	28	andrews	andrews	PROPN
ftr-477	307	29	,	,	PUNCT
ftr-477	307	30	the	the	DET
ftr-477	307	31	taxation	taxation	NOUN
ftr-477	307	32	of	of	ADP
ftr-477	307	33	title	title	NOUN
ftr-477	307	34	vii	vii	PROPN
ftr-477	307	35	victims	victim	NOUN
ftr-477	307	36	after	after	ADP
ftr-477	307	37	the	the	DET
ftr-477	307	38	civil	civil	ADJ
ftr-477	307	39	rights	right	NOUN
ftr-477	307	40	act	act	NOUN
ftr-477	307	41	of	of	ADP
ftr-477	307	42	1991	1991	NUM
ftr-477	307	43	.	.	PUNCT
ftr-477	308	1	46	46	NUM
ftr-477	308	2	tax	tax	NOUN
ftr-477	308	3	law	law	NOUN
ftr-477	308	4	.	.	PUNCT
ftr-477	309	1	755	755	NUM
ftr-477	309	2	.	.	X
ftr-477	309	3	76870	76870	NUM
ftr-477	309	4	(	(	PUNCT
ftr-477	309	5	1993	1993	NUM
ftr-477	309	6	)	)	PUNCT
ftr-477	309	7	.	.	PUNCT
ftr-477	310	1	47	47	NUM
ftr-477	310	2	.	.	PUNCT
ftr-477	311	1	rev	rev	PROPN
ftr-477	311	2	.	.	PUNCT
ftr-477	312	1	rul	rul	PROPN
ftr-477	312	2	.	.	PUNCT
ftr-477	313	1	93	93	NUM
ftr-477	313	2	-	-	SYM
ftr-477	313	3	88	88	NUM
ftr-477	313	4	,	,	PUNCT
ftr-477	313	5	1993	1993	NUM
ftr-477	313	6	-	-	SYM
ftr-477	313	7	2	2	NUM
ftr-477	313	8	c.b	c.b	PROPN
ftr-477	313	9	.	.	PROPN
ftr-477	313	10	61	61	NUM
ftr-477	313	11	.	.	PUNCT
ftr-477	314	1	48	48	NUM
ftr-477	314	2	.	.	PUNCT
ftr-477	315	1	i	i	PRON
ftr-477	315	2	d.	d.	PROPN
ftr-477	315	3	in	in	ADP
ftr-477	315	4	that	that	DET
ftr-477	315	5	ruling	ruling	NOUN
ftr-477	315	6	,	,	PUNCT
ftr-477	315	7	the	the	DET
ftr-477	315	8	service	service	NOUN
ftr-477	315	9	acknowledged	acknowledge	VERB
ftr-477	315	10	that	that	SCONJ
ftr-477	315	11	damages	damage	NOUN
ftr-477	315	12	under	under	ADP
ftr-477	315	13	the	the	DET
ftr-477	315	14	americans	americans	PROPN
ftr-477	315	15	with	with	ADP
ftr-477	315	16	disabilities	disability	NOUN
ftr-477	315	17	act	act	NOUN
ftr-477	315	18	(	(	PUNCT
ftr-477	315	19	42	42	NUM
ftr-477	315	20	u.s.c	u.s.c	ADJ
ftr-477	315	21	.	.	PUNCT
ftr-477	316	1	§	§	PROPN
ftr-477	316	2	§	§	PROPN
ftr-477	316	3	12101	12101	NUM
ftr-477	316	4	-	-	SYM
ftr-477	316	5	12213	12213	NUM
ftr-477	316	6	)	)	PUNCT
ftr-477	316	7	are	be	AUX
ftr-477	316	8	excluded	exclude	VERB
ftr-477	316	9	from	from	ADP
ftr-477	316	10	income	income	NOUN
ftr-477	316	11	.	.	PUNCT
ftr-477	317	1	49	49	NUM
ftr-477	317	2	.	.	PUNCT
ftr-477	318	1	26	26	NUM
ftr-477	318	2	f.3d	f.3d	NUM
ftr-477	318	3	1119	1119	NUM
ftr-477	318	4	(	(	PUNCT
ftr-477	318	5	5th	5th	ADJ
ftr-477	318	6	cir	cir	NOUN
ftr-477	318	7	.	.	PUNCT
ftr-477	318	8	)	)	PUNCT
ftr-477	318	9	,	,	PUNCT
ftr-477	318	10	cert	cert	NOUN
ftr-477	318	11	.	.	PUNCT
ftr-477	319	1	granted	grant	VERB
ftr-477	319	2	,	,	PUNCT
ftr-477	319	3	115	115	NUM
ftr-477	319	4	s.	s.	PROPN
ftr-477	319	5	ct	ct	PROPN
ftr-477	319	6	.	.	PROPN
ftr-477	320	1	507	507	NUM
ftr-477	320	2	(	(	PUNCT
ftr-477	320	3	1994	1994	NUM
ftr-477	320	4	)	)	PUNCT
ftr-477	320	5	.	.	PUNCT
ftr-477	321	1	the	the	DET
ftr-477	321	2	circuit	circuit	NOUN
ftr-477	321	3	court	court	NOUN
ftr-477	321	4	split	split	NOUN
ftr-477	321	5	is	be	AUX
ftr-477	321	6	evidenced	evidence	VERB
ftr-477	321	7	by	by	ADP
ftr-477	321	8	downey	downey	PROPN
ftr-477	321	9	v.	v.	PROPN
ftr-477	321	10	commissioner	commissioner	PROPN
ftr-477	321	11	,	,	PUNCT
ftr-477	321	12	33	33	NUM
ftr-477	321	13	f.3d	f.3d	NUM
ftr-477	321	14	836	836	NUM
ftr-477	321	15	(	(	PUNCT
ftr-477	321	16	7th	7th	ADJ
ftr-477	321	17	cir	cir	NOUN
ftr-477	321	18	.	.	PROPN
ftr-477	321	19	1994	1994	NUM
ftr-477	321	20	)	)	PUNCT
ftr-477	321	21	(	(	PUNCT
ftr-477	321	22	holding	hold	VERB
ftr-477	321	23	that	that	SCONJ
ftr-477	321	24	damages	damage	NOUN
ftr-477	321	25	received	receive	VERB
ftr-477	321	26	pursuant	pursuant	ADV
ftr-477	321	27	to	to	ADP
ftr-477	321	28	an	an	DET
ftr-477	321	29	adea	adea	NOUN
ftr-477	321	30	claim	claim	NOUN
ftr-477	321	31	are	be	AUX
ftr-477	321	32	taxable	taxable	ADJ
ftr-477	321	33	)	)	PUNCT
ftr-477	321	34	,	,	PUNCT
ftr-477	321	35	petition	petition	NOUN
ftr-477	321	36	for	for	ADP
ftr-477	321	37	cert	cert	NOUN
ftr-477	321	38	.	.	PUNCT
ftr-477	322	1	filed	file	VERB
ftr-477	322	2	.	.	PUNCT
ftr-477	323	1	63	63	NUM
ftr-477	323	2	u.s.lw	u.s.lw	NUM
ftr-477	323	3	.	.	PUNCT
ftr-477	324	1	3476	3476	NUM
ftr-477	324	2	(	(	PUNCT
ftr-477	324	3	u.s	u.s	PROPN
ftr-477	324	4	.	.	PROPN
ftr-477	324	5	dec	dec	PROPN
ftr-477	324	6	.	.	PROPN
ftr-477	324	7	5	5	NUM
ftr-477	324	8	,	,	PUNCT
ftr-477	324	9	1994	1994	NUM
ftr-477	324	10	)	)	PUNCT
ftr-477	324	11	(	(	PUNCT
ftr-477	324	12	no	no	INTJ
ftr-477	324	13	.	.	NOUN
ftr-477	324	14	94	94	NUM
ftr-477	324	15	-	-	SYM
ftr-477	324	16	999	999	NUM
ftr-477	324	17	)	)	PUNCT
ftr-477	324	18	,	,	PUNCT
ftr-477	324	19	and	and	CCONJ
ftr-477	324	20	schmitz	schmitz	PROPN
ftr-477	324	21	v.	v.	PROPN
ftr-477	324	22	commissioner	commissioner	PROPN
ftr-477	324	23	,	,	PUNCT
ftr-477	324	24	34	34	NUM
ftr-477	324	25	f.3d	f.3d	NUM
ftr-477	324	26	790	790	NUM
ftr-477	324	27	(	(	PUNCT
ftr-477	324	28	9th	9th	ADJ
ftr-477	324	29	cir	cir	NOUN
ftr-477	324	30	.	.	PROPN
ftr-477	324	31	1994	1994	NUM
ftr-477	324	32	)	)	PUNCT
ftr-477	324	33	(	(	PUNCT
ftr-477	324	34	holding	hold	VERB
ftr-477	324	35	that	that	SCONJ
ftr-477	324	36	such	such	ADJ
ftr-477	324	37	damages	damage	NOUN
ftr-477	324	38	are	be	AUX
ftr-477	324	39	excluded	exclude	VERB
ftr-477	324	40	by	by	ADP
ftr-477	324	41	§	§	PROPN
ftr-477	324	42	104(a)(2	104(a)(2	NUM
ftr-477	324	43	)	)	PUNCT
ftr-477	324	44	)	)	PUNCT
ftr-477	324	45	,	,	PUNCT
ftr-477	324	46	petition	petition	NOUN
ftr-477	324	47	for	for	ADP
ftr-477	324	48	ccri	ccri	NOUN
ftr-477	324	49	.	.	PUNCT
ftr-477	325	1	filed	file	VERB
ftr-477	325	2	,	,	PUNCT
ftr-477	325	3	63	63	NUM
ftr-477	325	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	325	5	.	.	PROPN
ftr-477	325	6	3462	3462	NUM
ftr-477	325	7	(	(	PUNCT
ftr-477	325	8	u.s	u.s	PROPN
ftr-477	325	9	.	.	PROPN
ftr-477	325	10	nov	nov	PROPN
ftr-477	325	11	.	.	PROPN
ftr-477	325	12	23	23	NUM
ftr-477	325	13	,	,	PUNCT
ftr-477	325	14	1994	1994	NUM
ftr-477	325	15	)	)	PUNCT
ftr-477	325	16	(	(	PUNCT
ftr-477	325	17	no	no	INTJ
ftr-477	325	18	.	.	NOUN
ftr-477	326	1	94	94	NUM
ftr-477	326	2	-	-	SYM
ftr-477	326	3	944	944	NUM
ftr-477	326	4	)	)	PUNCT
ftr-477	326	5	.	.	PUNCT
ftr-477	327	1	this	this	DET
ftr-477	327	2	issue	issue	NOUN
ftr-477	327	3	is	be	AUX
ftr-477	327	4	discussed	discuss	VERB
ftr-477	327	5	below	below	ADV
ftr-477	327	6	in	in	ADP
ftr-477	327	7	parts	part	NOUN
ftr-477	327	8	iv	iv	X
ftr-477	327	9	and	and	CCONJ
ftr-477	327	10	vi	vi	PROPN
ftr-477	327	11	.	.	NOUN
ftr-477	327	12	1995	1995	NUM
ftr-477	327	13	]	]	PUNCT
ftr-477	327	14	florida	florida	PROPN
ftr-477	327	15	tax	tax	PROPN
ftr-477	327	16	review	review	NOUN
ftr-477	327	17	m.	m.	NOUN
ftr-477	327	18	tax	tax	NOUN
ftr-477	327	19	policy	policy	NOUN
ftr-477	327	20	several	several	ADJ
ftr-477	327	21	rationales	rationale	NOUN
ftr-477	327	22	have	have	AUX
ftr-477	327	23	been	be	AUX
ftr-477	327	24	suggested	suggest	VERB
ftr-477	327	25	for	for	ADP
ftr-477	327	26	the	the	DET
ftr-477	327	27	exclusion	exclusion	NOUN
ftr-477	327	28	of	of	ADP
ftr-477	327	29	personal	personal	ADJ
ftr-477	327	30	injury	injury	NOUN
ftr-477	327	31	damages	damage	NOUN
ftr-477	327	32	from	from	ADP
ftr-477	327	33	gross	gross	ADJ
ftr-477	327	34	income	income	NOUN
ftr-477	327	35	.	.	PUNCT
ftr-477	328	1	in	in	ADP
ftr-477	328	2	this	this	DET
ftr-477	328	3	part	part	NOUN
ftr-477	328	4	,	,	PUNCT
ftr-477	328	5	the	the	DET
ftr-477	328	6	author	author	NOUN
ftr-477	328	7	describes	describe	VERB
ftr-477	328	8	and	and	CCONJ
ftr-477	328	9	critiques	critique	VERB
ftr-477	328	10	some	some	PRON
ftr-477	328	11	of	of	ADP
ftr-477	328	12	those	those	DET
ftr-477	328	13	suggestions	suggestion	NOUN
ftr-477	328	14	and	and	CCONJ
ftr-477	328	15	offers	offer	VERB
ftr-477	328	16	his	his	PRON
ftr-477	328	17	own	own	ADJ
ftr-477	328	18	explanation	explanation	NOUN
ftr-477	328	19	.	.	PUNCT
ftr-477	329	1	a.	a.	NOUN
ftr-477	329	2	containment	containment	PROPN
ftr-477	329	3	of	of	ADP
ftr-477	329	4	size	size	NOUN
ftr-477	329	5	of	of	ADP
ftr-477	329	6	award	award	NOUN
ftr-477	329	7	one	one	NUM
ftr-477	329	8	suggested	suggest	VERB
ftr-477	329	9	explanation	explanation	NOUN
ftr-477	329	10	for	for	ADP
ftr-477	329	11	the	the	DET
ftr-477	329	12	exclusion	exclusion	NOUN
ftr-477	329	13	,	,	PUNCT
ftr-477	329	14	which	which	PRON
ftr-477	329	15	the	the	DET
ftr-477	329	16	author	author	NOUN
ftr-477	329	17	does	do	AUX
ftr-477	329	18	not	not	PART
ftr-477	329	19	believe	believe	VERB
ftr-477	329	20	to	to	PART
ftr-477	329	21	be	be	AUX
ftr-477	329	22	sufficiently	sufficiently	ADV
ftr-477	329	23	credible	credible	ADJ
ftr-477	329	24	to	to	PART
ftr-477	329	25	justify	justify	VERB
ftr-477	329	26	extensive	extensive	ADJ
ftr-477	329	27	discussion	discussion	NOUN
ftr-477	329	28	,	,	PUNCT
ftr-477	329	29	is	be	AUX
ftr-477	329	30	that	that	SCONJ
ftr-477	329	31	the	the	DET
ftr-477	329	32	purpose	purpose	NOUN
ftr-477	329	33	of	of	ADP
ftr-477	329	34	the	the	DET
ftr-477	329	35	provision	provision	NOUN
ftr-477	329	36	is	be	AUX
ftr-477	329	37	to	to	PART
ftr-477	329	38	prevent	prevent	VERB
ftr-477	329	39	the	the	DET
ftr-477	329	40	awarding	awarding	NOUN
ftr-477	329	41	of	of	ADP
ftr-477	329	42	exorbitantly	exorbitantly	ADV
ftr-477	329	43	large	large	ADJ
ftr-477	329	44	judgements	judgement	NOUN
ftr-477	329	45	that	that	SCONJ
ftr-477	329	46	,	,	PUNCT
ftr-477	329	47	in	in	ADP
ftr-477	329	48	the	the	DET
ftr-477	329	49	absence	absence	NOUN
ftr-477	329	50	of	of	ADP
ftr-477	329	51	the	the	DET
ftr-477	329	52	exclusion	exclusion	NOUN
ftr-477	329	53	,	,	PUNCT
ftr-477	329	54	might	might	AUX
ftr-477	329	55	be	be	AUX
ftr-477	329	56	required	require	VERB
ftr-477	329	57	to	to	PART
ftr-477	329	58	provide	provide	VERB
ftr-477	329	59	a	a	DET
ftr-477	329	60	victim	victim	NOUN
ftr-477	329	61	with	with	ADP
ftr-477	329	62	sufficient	sufficient	ADJ
ftr-477	329	63	after	after	ADP
ftr-477	329	64	-	-	PUNCT
ftr-477	329	65	tax	tax	NOUN
ftr-477	329	66	dollars	dollar	NOUN
ftr-477	329	67	to	to	PART
ftr-477	329	68	compensate	compensate	VERB
ftr-477	329	69	for	for	ADP
ftr-477	329	70	the	the	DET
ftr-477	329	71	injury.5	injury.5	PROPN
ftr-477	329	72	"	"	PUNCT
ftr-477	329	73	if	if	SCONJ
ftr-477	329	74	personal	personal	ADJ
ftr-477	329	75	injury	injury	NOUN
ftr-477	329	76	damages	damage	NOUN
ftr-477	329	77	paid	pay	VERB
ftr-477	329	78	in	in	ADP
ftr-477	329	79	a	a	DET
ftr-477	329	80	lump	lump	NOUN
ftr-477	329	81	sum	sum	NOUN
ftr-477	329	82	were	be	AUX
ftr-477	329	83	taxed	tax	VERB
ftr-477	329	84	when	when	SCONJ
ftr-477	329	85	received	receive	VERB
ftr-477	329	86	,	,	PUNCT
ftr-477	329	87	there	there	PRON
ftr-477	329	88	would	would	AUX
ftr-477	329	89	be	be	AUX
ftr-477	329	90	a	a	DET
ftr-477	329	91	bunching	bunching	NOUN
ftr-477	329	92	of	of	ADP
ftr-477	329	93	income	income	NOUN
ftr-477	329	94	in	in	ADP
ftr-477	329	95	that	that	DET
ftr-477	329	96	year	year	NOUN
ftr-477	329	97	.	.	PUNCT
ftr-477	330	1	part	part	NOUN
ftr-477	330	2	of	of	ADP
ftr-477	330	3	the	the	DET
ftr-477	330	4	damages	damage	NOUN
ftr-477	330	5	could	could	AUX
ftr-477	330	6	possibly	possibly	ADV
ftr-477	330	7	be	be	AUX
ftr-477	330	8	viewed	view	VERB
ftr-477	330	9	as	as	ADP
ftr-477	330	10	a	a	DET
ftr-477	330	11	replacement	replacement	NOUN
ftr-477	330	12	of	of	ADP
ftr-477	330	13	the	the	DET
ftr-477	330	14	appreciation	appreciation	NOUN
ftr-477	330	15	of	of	ADP
ftr-477	330	16	value	value	NOUN
ftr-477	330	17	in	in	ADP
ftr-477	330	18	the	the	DET
ftr-477	330	19	damaged	damage	VERB
ftr-477	330	20	item	item	NOUN
ftr-477	330	21	that	that	PRON
ftr-477	330	22	had	have	AUX
ftr-477	330	23	occurred	occur	VERB
ftr-477	330	24	gradually	gradually	ADV
ftr-477	330	25	over	over	ADP
ftr-477	330	26	many	many	ADJ
ftr-477	330	27	years	year	NOUN
ftr-477	330	28	,	,	PUNCT
ftr-477	330	29	and	and	CCONJ
ftr-477	330	30	another	another	DET
ftr-477	330	31	part	part	NOUN
ftr-477	330	32	of	of	ADP
ftr-477	330	33	the	the	DET
ftr-477	330	34	damages	damage	NOUN
ftr-477	330	35	might	might	AUX
ftr-477	330	36	be	be	AUX
ftr-477	330	37	a	a	DET
ftr-477	330	38	substitute	substitute	NOUN
ftr-477	330	39	for	for	ADP
ftr-477	330	40	the	the	DET
ftr-477	330	41	loss	loss	NOUN
ftr-477	330	42	of	of	ADP
ftr-477	330	43	income	income	NOUN
ftr-477	330	44	that	that	PRON
ftr-477	330	45	would	would	AUX
ftr-477	330	46	have	have	AUX
ftr-477	330	47	been	be	AUX
ftr-477	330	48	earned	earn	VERB
ftr-477	330	49	over	over	ADP
ftr-477	330	50	many	many	ADJ
ftr-477	330	51	years	year	NOUN
ftr-477	330	52	if	if	SCONJ
ftr-477	330	53	the	the	DET
ftr-477	330	54	victim	victim	NOUN
ftr-477	330	55	had	have	AUX
ftr-477	330	56	not	not	PART
ftr-477	330	57	been	be	AUX
ftr-477	330	58	injured	injure	VERB
ftr-477	330	59	.	.	PUNCT
ftr-477	331	1	if	if	SCONJ
ftr-477	331	2	the	the	DET
ftr-477	331	3	realization	realization	NOUN
ftr-477	331	4	of	of	ADP
ftr-477	331	5	the	the	DET
ftr-477	331	6	appreciation	appreciation	NOUN
ftr-477	331	7	of	of	ADP
ftr-477	331	8	personal	personal	ADJ
ftr-477	331	9	rights	right	NOUN
ftr-477	331	10	and	and	CCONJ
ftr-477	331	11	the	the	DET
ftr-477	331	12	substitution	substitution	NOUN
ftr-477	331	13	for	for	ADP
ftr-477	331	14	several	several	ADJ
ftr-477	331	15	years	year	NOUN
ftr-477	331	16	of	of	ADP
ftr-477	331	17	income	income	NOUN
ftr-477	331	18	were	be	AUX
ftr-477	331	19	bunched	bunch	VERB
ftr-477	331	20	into	into	ADP
ftr-477	331	21	one	one	NUM
ftr-477	331	22	year	year	NOUN
ftr-477	331	23	,	,	PUNCT
ftr-477	331	24	the	the	DET
ftr-477	331	25	rate	rate	NOUN
ftr-477	331	26	of	of	ADP
ftr-477	331	27	tax	tax	NOUN
ftr-477	331	28	would	would	AUX
ftr-477	331	29	likely	likely	ADV
ftr-477	331	30	be	be	AUX
ftr-477	331	31	in	in	ADP
ftr-477	331	32	the	the	DET
ftr-477	331	33	higher	high	ADJ
ftr-477	331	34	brackets	bracket	NOUN
ftr-477	331	35	.	.	PUNCT
ftr-477	332	1	to	to	PART
ftr-477	332	2	provide	provide	VERB
ftr-477	332	3	full	full	ADJ
ftr-477	332	4	compensation	compensation	NOUN
ftr-477	332	5	,	,	PUNCT
ftr-477	332	6	the	the	DET
ftr-477	332	7	amount	amount	NOUN
ftr-477	332	8	payable	payable	ADJ
ftr-477	332	9	to	to	ADP
ftr-477	332	10	the	the	DET
ftr-477	332	11	victim	victim	NOUN
ftr-477	332	12	would	would	AUX
ftr-477	332	13	have	have	VERB
ftr-477	332	14	to	to	PART
ftr-477	332	15	be	be	AUX
ftr-477	332	16	increased	increase	VERB
ftr-477	332	17	to	to	PART
ftr-477	332	18	cover	cover	VERB
ftr-477	332	19	some	some	DET
ftr-477	332	20	part	part	NOUN
ftr-477	332	21	of	of	ADP
ftr-477	332	22	the	the	DET
ftr-477	332	23	tax	tax	NOUN
ftr-477	332	24	on	on	ADP
ftr-477	332	25	the	the	DET
ftr-477	332	26	damages	damage	NOUN
ftr-477	332	27	,	,	PUNCT
ftr-477	332	28	that	that	DET
ftr-477	332	29	increase	increase	NOUN
ftr-477	332	30	in	in	ADP
ftr-477	332	31	the	the	DET
ftr-477	332	32	damages	damage	NOUN
ftr-477	332	33	would	would	AUX
ftr-477	332	34	itself	itself	PRON
ftr-477	332	35	be	be	AUX
ftr-477	332	36	taxed	tax	VERB
ftr-477	332	37	and	and	CCONJ
ftr-477	332	38	cause	cause	VERB
ftr-477	332	39	the	the	DET
ftr-477	332	40	imposition	imposition	NOUN
ftr-477	332	41	of	of	ADP
ftr-477	332	42	even	even	ADV
ftr-477	332	43	more	more	ADJ
ftr-477	332	44	taxes	taxis	NOUN
ftr-477	332	45	for	for	ADP
ftr-477	332	46	which	which	PRON
ftr-477	332	47	taxable	taxable	ADJ
ftr-477	332	48	compensation	compensation	NOUN
ftr-477	332	49	would	would	AUX
ftr-477	332	50	be	be	AUX
ftr-477	332	51	made	make	VERB
ftr-477	332	52	,	,	PUNCT
ftr-477	332	53	and	and	CCONJ
ftr-477	332	54	so	so	ADV
ftr-477	332	55	on	on	ADV
ftr-477	332	56	.	.	PUNCT
ftr-477	333	1	while	while	SCONJ
ftr-477	333	2	that	that	PRON
ftr-477	333	3	is	be	AUX
ftr-477	333	4	a	a	DET
ftr-477	333	5	daunting	daunt	VERB
ftr-477	333	6	prospect	prospect	NOUN
ftr-477	333	7	,	,	PUNCT
ftr-477	333	8	there	there	PRON
ftr-477	333	9	are	be	VERB
ftr-477	333	10	several	several	ADJ
ftr-477	333	11	reasons	reason	NOUN
ftr-477	333	12	to	to	PART
ftr-477	333	13	conclude	conclude	VERB
ftr-477	333	14	that	that	SCONJ
ftr-477	333	15	the	the	DET
ftr-477	333	16	containment	containment	NOUN
ftr-477	333	17	of	of	ADP
ftr-477	333	18	damage	damage	NOUN
ftr-477	333	19	awards	award	NOUN
ftr-477	333	20	is	be	AUX
ftr-477	333	21	not	not	PART
ftr-477	333	22	the	the	DET
ftr-477	333	23	object	object	NOUN
ftr-477	333	24	of	of	ADP
ftr-477	333	25	section	section	NOUN
ftr-477	333	26	104(a)(2	104(a)(2	NUM
ftr-477	333	27	)	)	PUNCT
ftr-477	333	28	.	.	PUNCT
ftr-477	334	1	in	in	ADP
ftr-477	334	2	the	the	DET
ftr-477	334	3	first	first	ADJ
ftr-477	334	4	place	place	NOUN
ftr-477	334	5	,	,	PUNCT
ftr-477	334	6	congress	congress	PROPN
ftr-477	334	7	had	have	VERB
ftr-477	334	8	no	no	DET
ftr-477	334	9	reason	reason	NOUN
ftr-477	334	10	to	to	PART
ftr-477	334	11	believe	believe	VERB
ftr-477	334	12	that	that	SCONJ
ftr-477	334	13	state	state	NOUN
ftr-477	334	14	laws	law	NOUN
ftr-477	334	15	on	on	ADP
ftr-477	334	16	tort	tort	NOUN
ftr-477	334	17	damages	damage	NOUN
ftr-477	334	18	would	would	AUX
ftr-477	334	19	be	be	AUX
ftr-477	334	20	adjusted	adjust	VERB
ftr-477	334	21	to	to	PART
ftr-477	334	22	pass	pass	VERB
ftr-477	334	23	the	the	DET
ftr-477	334	24	benefit	benefit	NOUN
ftr-477	334	25	of	of	ADP
ftr-477	334	26	the	the	DET
ftr-477	334	27	income	income	NOUN
ftr-477	334	28	tax	tax	NOUN
ftr-477	334	29	exclusion	exclusion	NOUN
ftr-477	334	30	to	to	ADP
ftr-477	334	31	the	the	DET
ftr-477	334	32	tortfeasor	tortfeasor	NOUN
ftr-477	334	33	.	.	PUNCT
ftr-477	335	1	in	in	ADP
ftr-477	335	2	fact	fact	NOUN
ftr-477	335	3	,	,	PUNCT
ftr-477	335	4	a	a	DET
ftr-477	335	5	significant	significant	ADJ
ftr-477	335	6	number	number	NOUN
ftr-477	335	7	of	of	ADP
ftr-477	335	8	states	state	NOUN
ftr-477	335	9	do	do	AUX
ftr-477	335	10	not	not	PART
ftr-477	335	11	do	do	VERB
ftr-477	335	12	so	so	ADV
ftr-477	335	13	.	.	PUNCT
ftr-477	336	1	the	the	DET
ftr-477	336	2	determination	determination	NOUN
ftr-477	336	3	of	of	ADP
ftr-477	336	4	damages	damage	NOUN
ftr-477	336	5	is	be	AUX
ftr-477	336	6	not	not	PART
ftr-477	336	7	influenced	influence	VERB
ftr-477	336	8	by	by	ADP
ftr-477	336	9	section	section	NOUN
ftr-477	336	10	104(a	104(a	PROPN
ftr-477	336	11	)	)	PUNCT
ftr-477	336	12	unless	unless	SCONJ
ftr-477	336	13	either	either	CCONJ
ftr-477	336	14	(	(	PUNCT
ftr-477	336	15	1	1	X
ftr-477	336	16	)	)	PUNCT
ftr-477	336	17	the	the	DET
ftr-477	336	18	trier	trier	NOUN
ftr-477	336	19	of	of	ADP
ftr-477	336	20	facts	fact	NOUN
ftr-477	336	21	(	(	PUNCT
ftr-477	336	22	often	often	ADV
ftr-477	336	23	a	a	DET
ftr-477	336	24	jury	jury	NOUN
ftr-477	336	25	)	)	PUNCT
ftr-477	336	26	is	be	AUX
ftr-477	336	27	informed	inform	VERB
ftr-477	336	28	that	that	SCONJ
ftr-477	336	29	an	an	DET
ftr-477	336	30	award	award	NOUN
ftr-477	336	31	to	to	ADP
ftr-477	336	32	the	the	DET
ftr-477	336	33	victim	victim	NOUN
ftr-477	336	34	will	will	AUX
ftr-477	336	35	not	not	PART
ftr-477	336	36	be	be	AUX
ftr-477	336	37	taxed	tax	VERB
ftr-477	336	38	or	or	CCONJ
ftr-477	336	39	(	(	PUNCT
ftr-477	336	40	2	2	X
ftr-477	336	41	)	)	PUNCT
ftr-477	336	42	the	the	DET
ftr-477	336	43	calculation	calculation	NOUN
ftr-477	336	44	of	of	ADP
ftr-477	336	45	the	the	DET
ftr-477	336	46	victim	victim	NOUN
ftr-477	336	47	's	's	PART
ftr-477	336	48	lost	lose	VERB
ftr-477	336	49	income	income	NOUN
ftr-477	336	50	takes	take	VERB
ftr-477	336	51	account	account	NOUN
ftr-477	336	52	of	of	ADP
ftr-477	336	53	the	the	DET
ftr-477	336	54	nontaxability	nontaxability	NOUN
ftr-477	336	55	of	of	ADP
ftr-477	336	56	damages	damage	NOUN
ftr-477	336	57	by	by	ADP
ftr-477	336	58	reducing	reduce	VERB
ftr-477	336	59	the	the	DET
ftr-477	336	60	loss	loss	NOUN
ftr-477	336	61	by	by	ADP
ftr-477	336	62	the	the	DET
ftr-477	336	63	amount	amount	NOUN
ftr-477	336	64	of	of	ADP
ftr-477	336	65	income	income	NOUN
ftr-477	336	66	tax	tax	NOUN
ftr-477	336	67	that	that	PRON
ftr-477	336	68	the	the	DET
ftr-477	336	69	victim	victim	NOUN
ftr-477	336	70	would	would	AUX
ftr-477	336	71	likely	likely	ADV
ftr-477	336	72	have	have	AUX
ftr-477	336	73	incurred	incur	VERB
ftr-477	336	74	if	if	SCONJ
ftr-477	336	75	the	the	DET
ftr-477	336	76	income	income	NOUN
ftr-477	336	77	had	have	AUX
ftr-477	336	78	been	be	AUX
ftr-477	336	79	earned	earn	VERB
ftr-477	336	80	rather	rather	ADV
ftr-477	336	81	than	than	ADP
ftr-477	336	82	lost	lose	VERB
ftr-477	336	83	.	.	PUNCT
ftr-477	337	1	state	state	NOUN
ftr-477	337	2	laws	law	NOUN
ftr-477	337	3	are	be	AUX
ftr-477	337	4	divided	divide	VERB
ftr-477	337	5	on	on	ADP
ftr-477	337	6	whether	whether	SCONJ
ftr-477	337	7	to	to	PART
ftr-477	337	8	so	so	ADV
ftr-477	337	9	inform	inform	VERB
ftr-477	337	10	a	a	DET
ftr-477	337	11	jury	jury	NOUN
ftr-477	337	12	and	and	CCONJ
ftr-477	337	13	whether	whether	SCONJ
ftr-477	337	14	to	to	PART
ftr-477	337	15	reduce	reduce	VERB
ftr-477	337	16	damages	damage	NOUN
ftr-477	337	17	by	by	ADP
ftr-477	337	18	the	the	DET
ftr-477	337	19	tax	tax	NOUN
ftr-477	337	20	liability	liability	NOUN
ftr-477	337	21	that	that	SCONJ
ftr-477	337	22	it	it	PRON
ftr-477	337	23	is	be	AUX
ftr-477	337	24	estimated	estimate	VERB
ftr-477	337	25	the	the	DET
ftr-477	337	26	victim	victim	NOUN
ftr-477	337	27	would	would	AUX
ftr-477	337	28	have	have	AUX
ftr-477	337	29	incurred	incur	VERB
ftr-477	337	30	.	.	PUNCT
ftr-477	338	1	a	a	DET
ftr-477	338	2	substantial	substantial	ADJ
ftr-477	338	3	number	number	NOUN
ftr-477	338	4	of	of	ADP
ftr-477	338	5	states	state	NOUN
ftr-477	338	6	50	50	NUM
ftr-477	338	7	.	.	PUNCT
ftr-477	339	1	see	see	VERB
ftr-477	339	2	edward	edward	PROPN
ftr-477	339	3	yorio	yorio	PROPN
ftr-477	339	4	,	,	PUNCT
ftr-477	339	5	the	the	DET
ftr-477	339	6	taxation	taxation	NOUN
ftr-477	339	7	of	of	ADP
ftr-477	339	8	damages	damage	NOUN
ftr-477	339	9	:	:	PUNCT
ftr-477	339	10	tax	tax	NOUN
ftr-477	339	11	and	and	CCONJ
ftr-477	339	12	non	non	ADJ
ftr-477	339	13	-	-	ADJ
ftr-477	339	14	tax	tax	ADJ
ftr-477	339	15	policy	policy	NOUN
ftr-477	339	16	considerations	consideration	NOUN
ftr-477	339	17	,	,	PUNCT
ftr-477	339	18	62	62	NUM
ftr-477	339	19	cornell	cornell	PROPN
ftr-477	339	20	l.	l.	PROPN
ftr-477	339	21	rev	rev	PROPN
ftr-477	339	22	.	.	PROPN
ftr-477	339	23	701	701	NUM
ftr-477	339	24	,	,	PUNCT
ftr-477	339	25	719	719	NUM
ftr-477	339	26	-	-	SYM
ftr-477	339	27	22	22	NUM
ftr-477	339	28	(	(	PUNCT
ftr-477	339	29	1977	1977	NUM
ftr-477	339	30	)	)	PUNCT
ftr-477	339	31	(	(	PUNCT
ftr-477	339	32	rejecting	reject	VERB
ftr-477	339	33	this	this	DET
ftr-477	339	34	suggestion	suggestion	NOUN
ftr-477	339	35	)	)	PUNCT
ftr-477	339	36	.	.	PUNCT
ftr-477	340	1	[	[	X
ftr-477	340	2	vol	vol	NOUN
ftr-477	340	3	2:6	2:6	NUM
ftr-477	340	4	compensatory	compensatory	ADJ
ftr-477	340	5	and	and	CCONJ
ftr-477	340	6	punitive	punitive	ADJ
ftr-477	340	7	damages	damage	NOUN
ftr-477	340	8	prohibit	prohibit	VERB
ftr-477	340	9	information	information	NOUN
ftr-477	340	10	about	about	ADP
ftr-477	340	11	nontaxability	nontaxability	NOUN
ftr-477	340	12	from	from	ADP
ftr-477	340	13	being	be	AUX
ftr-477	340	14	given	give	VERB
ftr-477	340	15	to	to	ADP
ftr-477	340	16	the	the	DET
ftr-477	340	17	jury	jury	NOUN
ftr-477	340	18	,	,	PUNCT
ftr-477	340	19	some	some	DET
ftr-477	340	20	states	state	NOUN
ftr-477	340	21	require	require	VERB
ftr-477	340	22	it	it	PRON
ftr-477	340	23	to	to	PART
ftr-477	340	24	be	be	AUX
ftr-477	340	25	given	give	VERB
ftr-477	340	26	,	,	PUNCT
ftr-477	340	27	and	and	CCONJ
ftr-477	340	28	some	some	DET
ftr-477	340	29	states	state	NOUN
ftr-477	340	30	leave	leave	VERB
ftr-477	340	31	the	the	DET
ftr-477	340	32	matter	matter	NOUN
ftr-477	340	33	to	to	ADP
ftr-477	340	34	the	the	DET
ftr-477	340	35	discretion	discretion	NOUN
ftr-477	340	36	of	of	ADP
ftr-477	340	37	the	the	DET
ftr-477	340	38	trial	trial	NOUN
ftr-477	340	39	judge.5	judge.5	VERB
ftr-477	340	40	similarly	similarly	ADV
ftr-477	340	41	,	,	PUNCT
ftr-477	340	42	the	the	DET
ftr-477	340	43	states	state	NOUN
ftr-477	340	44	are	be	AUX
ftr-477	340	45	divided	divide	VERB
ftr-477	340	46	over	over	ADP
ftr-477	340	47	whether	whether	SCONJ
ftr-477	340	48	income	income	NOUN
ftr-477	340	49	taxes	taxis	NOUN
ftr-477	340	50	should	should	AUX
ftr-477	340	51	be	be	AUX
ftr-477	340	52	taken	take	VERB
ftr-477	340	53	into	into	ADP
ftr-477	340	54	account	account	NOUN
ftr-477	340	55	in	in	ADP
ftr-477	340	56	calculating	calculate	VERB
ftr-477	340	57	a	a	DET
ftr-477	340	58	victim	victim	NOUN
ftr-477	340	59	's	's	PART
ftr-477	340	60	lost	lose	VERB
ftr-477	340	61	income.52	income.52	ADJ
ftr-477	340	62	while	while	SCONJ
ftr-477	340	63	the	the	DET
ftr-477	340	64	supreme	supreme	PROPN
ftr-477	340	65	court	court	PROPN
ftr-477	340	66	has	have	AUX
ftr-477	340	67	required	require	VERB
ftr-477	340	68	that	that	SCONJ
ftr-477	340	69	federal	federal	ADJ
ftr-477	340	70	taxes	taxis	NOUN
ftr-477	340	71	be	be	AUX
ftr-477	340	72	taken	take	VERB
ftr-477	340	73	into	into	ADP
ftr-477	340	74	account	account	NOUN
ftr-477	340	75	in	in	ADP
ftr-477	340	76	fela	fela	PROPN
ftr-477	340	77	cases	case	NOUN
ftr-477	340	78	(	(	PUNCT
ftr-477	340	79	thereby	thereby	ADV
ftr-477	340	80	reducing	reduce	VERB
ftr-477	340	81	the	the	DET
ftr-477	340	82	size	size	NOUN
ftr-477	340	83	of	of	ADP
ftr-477	340	84	the	the	DET
ftr-477	340	85	awards	award	NOUN
ftr-477	340	86	)	)	PUNCT
ftr-477	340	87	,	,	PUNCT
ftr-477	340	88	"	"	PUNCT
ftr-477	340	89	that	that	PRON
ftr-477	340	90	has	have	AUX
ftr-477	340	91	not	not	PART
ftr-477	340	92	bound	bind	VERB
ftr-477	340	93	federal	federal	ADJ
ftr-477	340	94	courts	court	NOUN
ftr-477	340	95	in	in	ADP
ftr-477	340	96	cases	case	NOUN
ftr-477	340	97	involving	involve	VERB
ftr-477	340	98	other	other	ADJ
ftr-477	340	99	statutes.-	statutes.-	PROPN
ftr-477	340	100	'	'	PUNCT
ftr-477	340	101	moreover	moreover	ADV
ftr-477	340	102	,	,	PUNCT
ftr-477	340	103	if	if	SCONJ
ftr-477	340	104	there	there	PRON
ftr-477	340	105	were	be	VERB
ftr-477	340	106	concern	concern	NOUN
ftr-477	340	107	that	that	SCONJ
ftr-477	340	108	the	the	DET
ftr-477	340	109	taxation	taxation	NOUN
ftr-477	340	110	of	of	ADP
ftr-477	340	111	such	such	ADJ
ftr-477	340	112	damages	damage	NOUN
ftr-477	340	113	would	would	AUX
ftr-477	340	114	create	create	VERB
ftr-477	340	115	excessively	excessively	ADV
ftr-477	340	116	high	high	ADJ
ftr-477	340	117	awards	award	NOUN
ftr-477	340	118	because	because	SCONJ
ftr-477	340	119	of	of	ADP
ftr-477	340	120	bunching	bunch	VERB
ftr-477	340	121	problems	problem	NOUN
ftr-477	340	122	,	,	PUNCT
ftr-477	340	123	the	the	DET
ftr-477	340	124	better	well	ADJ
ftr-477	340	125	solution	solution	NOUN
ftr-477	340	126	would	would	AUX
ftr-477	340	127	be	be	AUX
ftr-477	340	128	to	to	PART
ftr-477	340	129	adopt	adopt	VERB
ftr-477	340	130	an	an	DET
ftr-477	340	131	income	income	NOUN
ftr-477	340	132	-	-	PUNCT
ftr-477	340	133	averaging	average	VERB
ftr-477	340	134	system	system	NOUN
ftr-477	340	135	rather	rather	ADV
ftr-477	340	136	than	than	ADP
ftr-477	340	137	to	to	PART
ftr-477	340	138	exclude	exclude	VERB
ftr-477	340	139	damages	damage	NOUN
ftr-477	340	140	from	from	ADP
ftr-477	340	141	income.55	income.55	NOUN
ftr-477	340	142	if	if	SCONJ
ftr-477	340	143	full	full	ADJ
ftr-477	340	144	taxability	taxability	NOUN
ftr-477	340	145	would	would	AUX
ftr-477	340	146	overburden	overburden	VERB
ftr-477	340	147	tortfeasors	tortfeasor	NOUN
ftr-477	340	148	,	,	PUNCT
ftr-477	340	149	the	the	DET
ftr-477	340	150	exclusion	exclusion	NOUN
ftr-477	340	151	errs	err	VERB
ftr-477	340	152	more	more	ADV
ftr-477	340	153	obviously	obviously	ADV
ftr-477	340	154	in	in	ADP
ftr-477	340	155	the	the	DET
ftr-477	340	156	other	other	ADJ
ftr-477	340	157	direction	direction	NOUN
ftr-477	340	158	,	,	PUNCT
ftr-477	340	159	thrusting	thrust	VERB
ftr-477	340	160	portions	portion	NOUN
ftr-477	340	161	of	of	ADP
ftr-477	340	162	the	the	DET
ftr-477	340	163	costs	cost	NOUN
ftr-477	340	164	of	of	ADP
ftr-477	340	165	torts	tort	NOUN
ftr-477	340	166	on	on	ADP
ftr-477	340	167	the	the	DET
ftr-477	340	168	taxpaying	taxpaying	NOUN
ftr-477	340	169	public	public	NOUN
ftr-477	340	170	and	and	CCONJ
ftr-477	340	171	compromising	compromise	VERB
ftr-477	340	172	one	one	NUM
ftr-477	340	173	of	of	ADP
ftr-477	340	174	the	the	DET
ftr-477	340	175	fundamental	fundamental	ADJ
ftr-477	340	176	policies	policy	NOUN
ftr-477	340	177	of	of	ADP
ftr-477	340	178	tort	tort	NOUN
ftr-477	340	179	law	law	NOUN
ftr-477	340	180	-	-	PUNCT
ftr-477	340	181	to	to	PART
ftr-477	340	182	encourage	encourage	VERB
ftr-477	340	183	tort	tort	NOUN
ftr-477	340	184	-	-	PUNCT
ftr-477	340	185	free	free	ADJ
ftr-477	340	186	behavior	behavior	NOUN
ftr-477	340	187	by	by	ADP
ftr-477	340	188	placing	place	VERB
ftr-477	340	189	on	on	ADP
ftr-477	340	190	tortfeasors	tortfeasor	NOUN
ftr-477	340	191	the	the	DET
ftr-477	340	192	full	full	ADJ
ftr-477	340	193	costs	cost	NOUN
ftr-477	340	194	of	of	ADP
ftr-477	340	195	their	their	PRON
ftr-477	340	196	wrongs	wrong	NOUN
ftr-477	340	197	.	.	PUNCT
ftr-477	341	1	b.	b.	PROPN
ftr-477	341	2	retumn	retumn	NOUN
ftr-477	341	3	of	of	ADP
ftr-477	341	4	human	human	ADJ
ftr-477	341	5	capital	capital	NOUN
ftr-477	341	6	while	while	SCONJ
ftr-477	341	7	there	there	PRON
ftr-477	341	8	is	be	VERB
ftr-477	341	9	uncertainty	uncertainty	NOUN
ftr-477	341	10	as	as	ADP
ftr-477	341	11	to	to	ADP
ftr-477	341	12	precisely	precisely	ADV
ftr-477	341	13	what	what	PRON
ftr-477	341	14	considerations	consideration	NOUN
ftr-477	341	15	led	lead	VERB
ftr-477	341	16	congress	congress	PROPN
ftr-477	341	17	to	to	PART
ftr-477	341	18	adopt	adopt	VERB
ftr-477	341	19	the	the	DET
ftr-477	341	20	antecedent	antecedent	NOUN
ftr-477	341	21	to	to	PART
ftr-477	341	22	section	section	VERB
ftr-477	341	23	104(a)(2	104(a)(2	NUM
ftr-477	341	24	)	)	PUNCT
ftr-477	341	25	,	,	PUNCT
ftr-477	341	26	the	the	DET
ftr-477	341	27	background	background	NOUN
ftr-477	341	28	history	history	NOUN
ftr-477	341	29	of	of	ADP
ftr-477	341	30	the	the	DET
ftr-477	341	31	provision	provision	NOUN
ftr-477	341	32	suggests	suggest	VERB
ftr-477	341	33	that	that	SCONJ
ftr-477	341	34	congress	congress	PROPN
ftr-477	341	35	focused	focus	VERB
ftr-477	341	36	on	on	ADP
ftr-477	341	37	a	a	DET
ftr-477	341	38	"	"	PUNCT
ftr-477	341	39	return	return	NOUN
ftr-477	341	40	of	of	ADP
ftr-477	341	41	human	human	ADJ
ftr-477	341	42	capital	capital	NOUN
ftr-477	341	43	"	"	PUNCT
ftr-477	341	44	theory	theory	NOUN
ftr-477	341	45	.	.	PUNCT
ftr-477	342	1	the	the	DET
ftr-477	342	2	first	first	ADJ
ftr-477	342	3	pronouncement	pronouncement	NOUN
ftr-477	342	4	of	of	ADP
ftr-477	342	5	an	an	DET
ftr-477	342	6	exclusion	exclusion	NOUN
ftr-477	342	7	for	for	ADP
ftr-477	342	8	personal	personal	ADJ
ftr-477	342	9	injury	injury	NOUN
ftr-477	342	10	recoveries	recovery	NOUN
ftr-477	342	11	was	be	AUX
ftr-477	342	12	made	make	VERB
ftr-477	342	13	by	by	ADP
ftr-477	342	14	the	the	DET
ftr-477	342	15	attorney	attorney	NOUN
ftr-477	342	16	general	general	NOUN
ftr-477	342	17	in	in	ADP
ftr-477	342	18	an	an	DET
ftr-477	342	19	opinion	opinion	NOUN
ftr-477	342	20	promulgated	promulgate	VERB
ftr-477	342	21	in	in	ADP
ftr-477	342	22	1918	1918	NUM
ftr-477	342	23	concerning	concern	VERB
ftr-477	342	24	accident	accident	NOUN
ftr-477	342	25	insurance	insurance	NOUN
ftr-477	342	26	proceeds.the	proceeds.the	DET
ftr-477	342	27	opinion	opinion	NOUN
ftr-477	342	28	indicates	indicate	VERB
ftr-477	342	29	that	that	SCONJ
ftr-477	342	30	the	the	DET
ftr-477	342	31	rationale	rationale	NOUN
ftr-477	342	32	for	for	ADP
ftr-477	342	33	the	the	DET
ftr-477	342	34	exclusion	exclusion	NOUN
ftr-477	342	35	was	be	AUX
ftr-477	342	36	that	that	SCONJ
ftr-477	342	37	accident	accident	NOUN
ftr-477	342	38	insurance	insurance	NOUN
ftr-477	342	39	proceeds	proceed	NOUN
ftr-477	342	40	merely	merely	ADV
ftr-477	342	41	provide	provide	VERB
ftr-477	342	42	a	a	DET
ftr-477	342	43	monetary	monetary	ADJ
ftr-477	342	44	substitution	substitution	NOUN
ftr-477	342	45	for	for	ADP
ftr-477	342	46	a	a	DET
ftr-477	342	47	personal	personal	ADJ
ftr-477	342	48	attribute	attribute	NOUN
ftr-477	342	49	that	that	PRON
ftr-477	342	50	was	be	AUX
ftr-477	342	51	lost	lose	VERB
ftr-477	342	52	as	as	ADP
ftr-477	342	53	a	a	DET
ftr-477	342	54	consequence	consequence	NOUN
ftr-477	342	55	of	of	ADP
ftr-477	342	56	an	an	DET
ftr-477	342	57	accident	accident	NOUN
ftr-477	342	58	.	.	PUNCT
ftr-477	343	1	it	it	PRON
ftr-477	343	2	seems	seem	VERB
ftr-477	343	3	likely	likely	ADJ
ftr-477	343	4	that	that	SCONJ
ftr-477	343	5	a	a	DET
ftr-477	343	6	similar	similar	ADJ
ftr-477	343	7	rationale	rationale	NOUN
ftr-477	343	8	underlay	underlay	NOUN
ftr-477	343	9	the	the	DET
ftr-477	343	10	treasury	treasury	NOUN
ftr-477	343	11	's	's	PART
ftr-477	343	12	1918	1918	NUM
ftr-477	343	13	determination	determination	NOUN
ftr-477	343	14	that	that	SCONJ
ftr-477	343	15	personal	personal	ADJ
ftr-477	343	16	injury	injury	NOUN
ftr-477	343	17	damages	damage	NOUN
ftr-477	343	18	are	be	AUX
ftr-477	343	19	excludable	excludable	ADJ
ftr-477	343	20	because	because	SCONJ
ftr-477	343	21	the	the	DET
ftr-477	343	22	treasury	treasury	NOUN
ftr-477	343	23	's	's	PART
ftr-477	343	24	reversal	reversal	NOUN
ftr-477	343	25	of	of	ADP
ftr-477	343	26	its	its	PRON
ftr-477	343	27	prior	prior	ADJ
ftr-477	343	28	regulatory	regulatory	ADJ
ftr-477	343	29	position	position	NOUN
ftr-477	343	30	was	be	AUX
ftr-477	343	31	made	make	VERB
ftr-477	343	32	51	51	NUM
ftr-477	343	33	.	.	PUNCT
ftr-477	344	1	see	see	VERB
ftr-477	344	2	john	john	PROPN
ftr-477	344	3	e.	e.	PROPN
ftr-477	344	4	theuman	theuman	PROPN
ftr-477	344	5	,	,	PUNCT
ftr-477	344	6	annotation	annotation	NOUN
ftr-477	344	7	,	,	PUNCT
ftr-477	344	8	propriety	propriety	NOUN
ftr-477	344	9	of	of	ADP
ftr-477	344	10	taking	take	VERB
ftr-477	344	11	income	income	NOUN
ftr-477	344	12	tax	tax	NOUN
ftr-477	344	13	into	into	ADP
ftr-477	344	14	consideration	consideration	NOUN
ftr-477	344	15	in	in	ADP
ftr-477	344	16	fixing	fix	VERB
ftr-477	344	17	damages	damage	NOUN
ftr-477	344	18	in	in	ADP
ftr-477	344	19	personal	personal	ADJ
ftr-477	344	20	injury	injury	NOUN
ftr-477	344	21	or	or	CCONJ
ftr-477	344	22	death	death	NOUN
ftr-477	344	23	action	action	NOUN
ftr-477	344	24	,	,	PUNCT
ftr-477	344	25	16	16	NUM
ftr-477	344	26	a.l.rath	a.l.rath	NOUN
ftr-477	344	27	589	589	NUM
ftr-477	344	28	,	,	PUNCT
ftr-477	344	29	594602	594602	NUM
ftr-477	344	30	(	(	PUNCT
ftr-477	344	31	1982	1982	NUM
ftr-477	344	32	)	)	PUNCT
ftr-477	344	33	.	.	PUNCT
ftr-477	345	1	52	52	NUM
ftr-477	345	2	.	.	PUNCT
ftr-477	346	1	i	i	PRON
ftr-477	346	2	d.	d.	PROPN
ftr-477	346	3	at	at	ADP
ftr-477	346	4	605	605	NUM
ftr-477	346	5	-	-	SYM
ftr-477	346	6	16	16	NUM
ftr-477	346	7	.	.	PUNCT
ftr-477	347	1	53	53	NUM
ftr-477	347	2	.	.	PUNCT
ftr-477	348	1	norfolk	norfolk	PROPN
ftr-477	348	2	&	&	CCONJ
ftr-477	348	3	w.	w.	PROPN
ftr-477	348	4	ry	ry	PROPN
ftr-477	348	5	.	.	PROPN
ftr-477	348	6	co.	co.	PROPN
ftr-477	349	1	v.	v.	ADP
ftr-477	349	2	liepelt	liepelt	PROPN
ftr-477	349	3	,	,	PUNCT
ftr-477	349	4	444	444	NUM
ftr-477	349	5	u.s	u.s	PROPN
ftr-477	349	6	.	.	PROPN
ftr-477	349	7	490	490	NUM
ftr-477	349	8	(	(	PUNCT
ftr-477	349	9	1980	1980	NUM
ftr-477	349	10	)	)	PUNCT
ftr-477	349	11	.	.	PUNCT
ftr-477	350	1	54	54	NUM
ftr-477	350	2	.	.	X
ftr-477	351	1	e.g.	e.g.	ADV
ftr-477	351	2	,	,	PUNCT
ftr-477	351	3	estate	estate	NOUN
ftr-477	351	4	of	of	ADP
ftr-477	351	5	spinosa	spinosa	NOUN
ftr-477	351	6	v.	v.	ADP
ftr-477	351	7	international	international	PROPN
ftr-477	351	8	harvester	harvester	PROPN
ftr-477	351	9	co.	co.	PROPN
ftr-477	351	10	,	,	PUNCT
ftr-477	351	11	621	621	NUM
ftr-477	351	12	f.2d	f.2d	NOUN
ftr-477	351	13	1154	1154	NUM
ftr-477	351	14	,	,	PUNCT
ftr-477	351	15	1158	1158	NUM
ftr-477	351	16	(	(	PUNCT
ftr-477	351	17	1st	1st	ADJ
ftr-477	351	18	cir	cir	NOUN
ftr-477	351	19	.	.	PUNCT
ftr-477	351	20	1980	1980	NUM
ftr-477	351	21	)	)	PUNCT
ftr-477	351	22	.	.	PUNCT
ftr-477	352	1	in	in	ADP
ftr-477	352	2	purcell	purcell	PROPN
ftr-477	352	3	v.	v.	PROPN
ftr-477	352	4	seguin	seguin	PROPN
ftr-477	352	5	state	state	PROPN
ftr-477	352	6	bank	bank	PROPN
ftr-477	352	7	&	&	CCONJ
ftr-477	352	8	trust	trust	PROPN
ftr-477	352	9	co.	co.	PROPN
ftr-477	352	10	,	,	PUNCT
ftr-477	352	11	999	999	NUM
ftr-477	352	12	f.2d	f.2d	NOUN
ftr-477	352	13	950	950	NUM
ftr-477	352	14	(	(	PUNCT
ftr-477	352	15	5th	5th	ADJ
ftr-477	352	16	cir	cir	NOUN
ftr-477	352	17	.	.	PUNCT
ftr-477	352	18	1993	1993	NUM
ftr-477	352	19	)	)	PUNCT
ftr-477	352	20	.	.	PUNCT
ftr-477	353	1	the	the	DET
ftr-477	353	2	court	court	NOUN
ftr-477	353	3	affirmed	affirm	VERB
ftr-477	353	4	an	an	DET
ftr-477	353	5	award	award	NOUN
ftr-477	353	6	of	of	ADP
ftr-477	353	7	compensatory	compensatory	ADJ
ftr-477	353	8	damages	damage	NOUN
ftr-477	353	9	for	for	ADP
ftr-477	353	10	age	age	NOUN
ftr-477	353	11	discrimination	discrimination	NOUN
ftr-477	353	12	in	in	ADP
ftr-477	353	13	employment	employment	NOUN
ftr-477	353	14	.	.	PUNCT
ftr-477	354	1	which	which	PRON
ftr-477	354	2	the	the	DET
ftr-477	354	3	lower	low	ADJ
ftr-477	354	4	court	court	NOUN
ftr-477	354	5	determined	determine	VERB
ftr-477	354	6	with	with	ADP
ftr-477	354	7	a	a	DET
ftr-477	354	8	reduction	reduction	NOUN
ftr-477	354	9	for	for	ADP
ftr-477	354	10	the	the	DET
ftr-477	354	11	income	income	NOUN
ftr-477	354	12	taxes	taxis	NOUN
ftr-477	354	13	that	that	PRON
ftr-477	354	14	the	the	DET
ftr-477	354	15	plaintiff	plaintiff	NOUN
ftr-477	354	16	would	would	AUX
ftr-477	354	17	have	have	AUX
ftr-477	354	18	borne	bear	VERB
ftr-477	354	19	on	on	ADP
ftr-477	354	20	the	the	DET
ftr-477	354	21	lost	lost	ADJ
ftr-477	354	22	income	income	NOUN
ftr-477	354	23	.	.	PUNCT
ftr-477	355	1	55	55	NUM
ftr-477	355	2	.	.	PUNCT
ftr-477	356	1	the	the	DET
ftr-477	356	2	operation	operation	NOUN
ftr-477	356	3	of	of	ADP
ftr-477	356	4	a	a	DET
ftr-477	356	5	typical	typical	ADJ
ftr-477	356	6	income	income	NOUN
ftr-477	356	7	-	-	PUNCT
ftr-477	356	8	averaging	average	VERB
ftr-477	356	9	provision	provision	NOUN
ftr-477	356	10	is	be	AUX
ftr-477	356	11	described	describe	VERB
ftr-477	356	12	infra	infra	NOUN
ftr-477	356	13	note	note	VERB
ftr-477	356	14	81	81	NUM
ftr-477	356	15	.	.	PUNCT
ftr-477	357	1	56	56	NUM
ftr-477	357	2	.	.	NOUN
ftr-477	357	3	31	31	NUM
ftr-477	357	4	op	op	NOUN
ftr-477	357	5	.	.	PUNCT
ftr-477	358	1	att'y	att'y	PROPN
ftr-477	358	2	gen	gen	PROPN
ftr-477	358	3	.	.	PROPN
ftr-477	358	4	304	304	NUM
ftr-477	358	5	,	,	PUNCT
ftr-477	358	6	308	308	NUM
ftr-477	358	7	(	(	PUNCT
ftr-477	358	8	1918	1918	NUM
ftr-477	358	9	)	)	PUNCT
ftr-477	358	10	.	.	PUNCT
ftr-477	359	1	19951	19951	NUM
ftr-477	359	2	florida	florida	PROPN
ftr-477	359	3	tax	tax	NOUN
ftr-477	359	4	review	review	NOUN
ftr-477	359	5	in	in	ADP
ftr-477	359	6	response	response	NOUN
ftr-477	359	7	to	to	ADP
ftr-477	359	8	the	the	DET
ftr-477	359	9	attorney	attorney	NOUN
ftr-477	359	10	general	general	NOUN
ftr-477	359	11	's	's	PART
ftr-477	359	12	opinion.57	opinion.57	NOUN
ftr-477	359	13	since	since	SCONJ
ftr-477	359	14	the	the	DET
ftr-477	359	15	1919	1919	NUM
ftr-477	359	16	legislation	legislation	NOUN
ftr-477	359	17	that	that	PRON
ftr-477	359	18	enacted	enact	VERB
ftr-477	359	19	the	the	DET
ftr-477	359	20	antecedent	antecedent	NOUN
ftr-477	359	21	to	to	PART
ftr-477	359	22	section	section	VERB
ftr-477	359	23	104(a)(2	104(a)(2	NUM
ftr-477	359	24	)	)	PUNCT
ftr-477	359	25	was	be	AUX
ftr-477	359	26	intended	intend	VERB
ftr-477	359	27	to	to	PART
ftr-477	359	28	codify	codify	VERB
ftr-477	359	29	the	the	DET
ftr-477	359	30	positions	position	NOUN
ftr-477	359	31	previously	previously	ADV
ftr-477	359	32	adopted	adopt	VERB
ftr-477	359	33	by	by	ADP
ftr-477	359	34	the	the	DET
ftr-477	359	35	treasury	treasury	PROPN
ftr-477	359	36	and	and	CCONJ
ftr-477	359	37	the	the	DET
ftr-477	359	38	attorney	attorney	NOUN
ftr-477	359	39	general	general	NOUN
ftr-477	359	40	,	,	PUNCT
ftr-477	359	41	it	it	PRON
ftr-477	359	42	seems	seem	VERB
ftr-477	359	43	likely	likely	ADJ
ftr-477	359	44	that	that	SCONJ
ftr-477	359	45	congress	congress	PROPN
ftr-477	359	46	was	be	AUX
ftr-477	359	47	motivated	motivate	VERB
ftr-477	359	48	by	by	ADP
ftr-477	359	49	the	the	DET
ftr-477	359	50	same	same	ADJ
ftr-477	359	51	rationale.58	rationale.58	NOUN
ftr-477	359	52	this	this	DET
ftr-477	359	53	rationale	rationale	NOUN
ftr-477	359	54	is	be	AUX
ftr-477	359	55	sometimes	sometimes	ADV
ftr-477	359	56	described	describe	VERB
ftr-477	359	57	as	as	ADP
ftr-477	359	58	a	a	DET
ftr-477	359	59	"	"	PUNCT
ftr-477	359	60	return	return	NOUN
ftr-477	359	61	of	of	ADP
ftr-477	359	62	capital	capital	NOUN
ftr-477	359	63	"	"	PUNCT
ftr-477	359	64	or	or	CCONJ
ftr-477	359	65	as	as	ADP
ftr-477	359	66	a	a	DET
ftr-477	359	67	"	"	PUNCT
ftr-477	359	68	return	return	NOUN
ftr-477	359	69	of	of	ADP
ftr-477	359	70	human	human	ADJ
ftr-477	359	71	capital	capital	NOUN
ftr-477	359	72	"	"	PUNCT
ftr-477	359	73	theory	theory	NOUN
ftr-477	359	74	.	.	PUNCT
ftr-477	360	1	the	the	DET
ftr-477	360	2	human	human	ADJ
ftr-477	360	3	capital	capital	NOUN
ftr-477	360	4	theory	theory	NOUN
ftr-477	360	5	has	have	AUX
ftr-477	360	6	recently	recently	ADV
ftr-477	360	7	been	be	AUX
ftr-477	360	8	criticized	criticize	VERB
ftr-477	360	9	by	by	ADP
ftr-477	360	10	courts	court	NOUN
ftr-477	360	11	and	and	CCONJ
ftr-477	360	12	by	by	ADP
ftr-477	360	13	commentators.59	commentators.59	PROPN
ftr-477	360	14	moreover	moreover	ADV
ftr-477	360	15	,	,	PUNCT
ftr-477	360	16	even	even	ADV
ftr-477	360	17	if	if	SCONJ
ftr-477	360	18	the	the	DET
ftr-477	360	19	theory	theory	NOUN
ftr-477	360	20	was	be	AUX
ftr-477	360	21	the	the	DET
ftr-477	360	22	original	original	ADJ
ftr-477	360	23	rationale	rationale	NOUN
ftr-477	360	24	for	for	ADP
ftr-477	360	25	the	the	DET
ftr-477	360	26	statutory	statutory	ADJ
ftr-477	360	27	exclusion	exclusion	NOUN
ftr-477	360	28	,	,	PUNCT
ftr-477	360	29	it	it	PRON
ftr-477	360	30	is	be	AUX
ftr-477	360	31	not	not	PART
ftr-477	360	32	necessary	necessary	ADJ
ftr-477	360	33	to	to	PART
ftr-477	360	34	accept	accept	VERB
ftr-477	360	35	the	the	DET
ftr-477	360	36	theory	theory	NOUN
ftr-477	360	37	as	as	ADP
ftr-477	360	38	the	the	DET
ftr-477	360	39	justification	justification	NOUN
ftr-477	360	40	for	for	ADP
ftr-477	360	41	retaining	retain	VERB
ftr-477	360	42	the	the	DET
ftr-477	360	43	exclusion	exclusion	NOUN
ftr-477	360	44	.	.	PUNCT
ftr-477	361	1	a	a	DET
ftr-477	361	2	statute	statute	NOUN
ftr-477	361	3	may	may	AUX
ftr-477	361	4	be	be	AUX
ftr-477	361	5	adopted	adopt	VERB
ftr-477	361	6	for	for	ADP
ftr-477	361	7	a	a	DET
ftr-477	361	8	reason	reason	NOUN
ftr-477	361	9	that	that	PRON
ftr-477	361	10	is	be	AUX
ftr-477	361	11	later	later	ADV
ftr-477	361	12	abandoned	abandon	VERB
ftr-477	361	13	,	,	PUNCT
ftr-477	361	14	but	but	CCONJ
ftr-477	361	15	the	the	DET
ftr-477	361	16	statute	statute	NOUN
ftr-477	361	17	may	may	AUX
ftr-477	361	18	be	be	AUX
ftr-477	361	19	retained	retain	VERB
ftr-477	361	20	for	for	ADP
ftr-477	361	21	quite	quite	ADV
ftr-477	361	22	different	different	ADJ
ftr-477	361	23	reasons	reason	NOUN
ftr-477	361	24	.	.	PUNCT
ftr-477	362	1	also	also	ADV
ftr-477	362	2	,	,	PUNCT
ftr-477	362	3	legislators	legislator	NOUN
ftr-477	362	4	may	may	AUX
ftr-477	362	5	have	have	VERB
ftr-477	362	6	a	a	DET
ftr-477	362	7	strong	strong	ADJ
ftr-477	362	8	visceral	visceral	ADJ
ftr-477	362	9	belief	belief	NOUN
ftr-477	362	10	that	that	SCONJ
ftr-477	362	11	a	a	DET
ftr-477	362	12	remedy	remedy	NOUN
ftr-477	362	13	is	be	AUX
ftr-477	362	14	needed	need	VERB
ftr-477	362	15	,	,	PUNCT
ftr-477	362	16	but	but	CCONJ
ftr-477	362	17	not	not	PART
ftr-477	362	18	be	be	AUX
ftr-477	362	19	able	able	ADJ
ftr-477	362	20	to	to	PART
ftr-477	362	21	ascertain	ascertain	VERB
ftr-477	362	22	the	the	DET
ftr-477	362	23	principles	principle	NOUN
ftr-477	362	24	upon	upon	SCONJ
ftr-477	362	25	which	which	PRON
ftr-477	362	26	that	that	DET
ftr-477	362	27	belief	belief	NOUN
ftr-477	362	28	is	be	AUX
ftr-477	362	29	founded	found	VERB
ftr-477	362	30	.	.	PUNCT
ftr-477	363	1	thus	thus	ADV
ftr-477	363	2	,	,	PUNCT
ftr-477	363	3	even	even	ADV
ftr-477	363	4	when	when	SCONJ
ftr-477	363	5	the	the	DET
ftr-477	363	6	legislative	legislative	ADJ
ftr-477	363	7	history	history	NOUN
ftr-477	363	8	sets	set	VERB
ftr-477	363	9	forth	forth	ADP
ftr-477	363	10	a	a	DET
ftr-477	363	11	rationale	rationale	NOUN
ftr-477	363	12	for	for	ADP
ftr-477	363	13	a	a	DET
ftr-477	363	14	provision	provision	NOUN
ftr-477	363	15	,	,	PUNCT
ftr-477	363	16	the	the	DET
ftr-477	363	17	rationale	rationale	NOUN
ftr-477	363	18	actually	actually	ADV
ftr-477	363	19	underlying	underlie	VERB
ftr-477	363	20	the	the	DET
ftr-477	363	21	legislation	legislation	NOUN
ftr-477	363	22	may	may	AUX
ftr-477	363	23	be	be	AUX
ftr-477	363	24	something	something	PRON
ftr-477	363	25	quite	quite	ADV
ftr-477	363	26	different	different	ADJ
ftr-477	363	27	because	because	SCONJ
ftr-477	363	28	the	the	DET
ftr-477	363	29	legislators	legislator	NOUN
ftr-477	363	30	are	be	AUX
ftr-477	363	31	then	then	ADV
ftr-477	363	32	unable	unable	ADJ
ftr-477	363	33	to	to	PART
ftr-477	363	34	articulate	articulate	VERB
ftr-477	363	35	the	the	DET
ftr-477	363	36	true	true	ADJ
ftr-477	363	37	rationale	rationale	NOUN
ftr-477	363	38	.	.	PUNCT
ftr-477	364	1	legal	legal	ADJ
ftr-477	364	2	realism	realism	NOUN
ftr-477	364	3	teaches	teach	VERB
ftr-477	364	4	that	that	SCONJ
ftr-477	364	5	the	the	DET
ftr-477	364	6	principle	principle	NOUN
ftr-477	364	7	underlying	underlie	VERB
ftr-477	364	8	a	a	DET
ftr-477	364	9	judicial	judicial	ADJ
ftr-477	364	10	decision	decision	NOUN
ftr-477	364	11	may	may	AUX
ftr-477	364	12	be	be	AUX
ftr-477	364	13	different	different	ADJ
ftr-477	364	14	from	from	ADP
ftr-477	364	15	the	the	DET
ftr-477	364	16	one	one	NOUN
ftr-477	364	17	expressed	express	VERB
ftr-477	364	18	in	in	ADP
ftr-477	364	19	the	the	DET
ftr-477	364	20	court	court	NOUN
ftr-477	364	21	's	's	PART
ftr-477	364	22	opinion	opinion	NOUN
ftr-477	364	23	.	.	PUNCT
ftr-477	365	1	the	the	DET
ftr-477	365	2	true	true	ADJ
ftr-477	365	3	underlying	underlying	ADJ
ftr-477	365	4	principle	principle	NOUN
ftr-477	365	5	may	may	AUX
ftr-477	365	6	be	be	AUX
ftr-477	365	7	one	one	NUM
ftr-477	365	8	that	that	PRON
ftr-477	365	9	is	be	AUX
ftr-477	365	10	not	not	PART
ftr-477	365	11	fully	fully	ADV
ftr-477	365	12	perceived	perceive	VERB
ftr-477	365	13	by	by	ADP
ftr-477	365	14	the	the	DET
ftr-477	365	15	judge	judge	NOUN
ftr-477	365	16	when	when	SCONJ
ftr-477	365	17	writing	write	VERB
ftr-477	365	18	the	the	DET
ftr-477	365	19	opinion	opinion	NOUN
ftr-477	365	20	and	and	CCONJ
ftr-477	365	21	is	be	AUX
ftr-477	365	22	only	only	ADV
ftr-477	365	23	discovered	discover	VERB
ftr-477	365	24	years	year	NOUN
ftr-477	365	25	later	later	ADV
ftr-477	365	26	after	after	SCONJ
ftr-477	365	27	there	there	PRON
ftr-477	365	28	has	have	AUX
ftr-477	365	29	been	be	AUX
ftr-477	365	30	experience	experience	NOUN
ftr-477	365	31	with	with	ADP
ftr-477	365	32	a	a	DET
ftr-477	365	33	wide	wide	ADJ
ftr-477	365	34	variety	variety	NOUN
ftr-477	365	35	of	of	ADP
ftr-477	365	36	factual	factual	ADJ
ftr-477	365	37	circumstances	circumstance	NOUN
ftr-477	365	38	to	to	PART
ftr-477	365	39	which	which	PRON
ftr-477	365	40	a	a	DET
ftr-477	365	41	common	common	ADJ
ftr-477	365	42	principle	principle	NOUN
ftr-477	365	43	must	must	AUX
ftr-477	365	44	be	be	AUX
ftr-477	365	45	applied	apply	VERB
ftr-477	365	46	.	.	PUNCT
ftr-477	366	1	the	the	DET
ftr-477	366	2	flexibility	flexibility	NOUN
ftr-477	366	3	of	of	ADP
ftr-477	366	4	the	the	DET
ftr-477	366	5	legal	legal	ADJ
ftr-477	366	6	system	system	NOUN
ftr-477	366	7	allows	allow	VERB
ftr-477	366	8	the	the	DET
ftr-477	366	9	cumulative	cumulative	ADJ
ftr-477	366	10	wisdom	wisdom	NOUN
ftr-477	366	11	of	of	ADP
ftr-477	366	12	many	many	ADJ
ftr-477	366	13	judges	judge	NOUN
ftr-477	366	14	,	,	PUNCT
ftr-477	366	15	gained	gain	VERB
ftr-477	366	16	over	over	ADP
ftr-477	366	17	time	time	NOUN
ftr-477	366	18	,	,	PUNCT
ftr-477	366	19	to	to	PART
ftr-477	366	20	uncover	uncover	VERB
ftr-477	366	21	the	the	DET
ftr-477	366	22	controlling	control	VERB
ftr-477	366	23	principle	principle	NOUN
ftr-477	366	24	for	for	ADP
ftr-477	366	25	an	an	DET
ftr-477	366	26	issue	issue	NOUN
ftr-477	366	27	when	when	SCONJ
ftr-477	366	28	that	that	DET
ftr-477	366	29	principle	principle	NOUN
ftr-477	366	30	may	may	AUX
ftr-477	366	31	have	have	AUX
ftr-477	366	32	been	be	AUX
ftr-477	366	33	intuitively	intuitively	ADV
ftr-477	366	34	felt	feel	VERB
ftr-477	366	35	but	but	CCONJ
ftr-477	366	36	not	not	PART
ftr-477	366	37	fully	fully	ADV
ftr-477	366	38	comprehended	comprehend	VERB
ftr-477	366	39	by	by	ADP
ftr-477	366	40	the	the	DET
ftr-477	366	41	judges	judge	NOUN
ftr-477	366	42	who	who	PRON
ftr-477	366	43	wrote	write	VERB
ftr-477	366	44	the	the	DET
ftr-477	366	45	opinions	opinion	NOUN
ftr-477	366	46	in	in	ADP
ftr-477	366	47	the	the	DET
ftr-477	366	48	earlier	early	ADJ
ftr-477	366	49	cases	case	NOUN
ftr-477	366	50	.	.	PUNCT
ftr-477	367	1	this	this	DET
ftr-477	367	2	flexibility	flexibility	NOUN
ftr-477	367	3	prevents	prevent	VERB
ftr-477	367	4	the	the	DET
ftr-477	367	5	law	law	NOUN
ftr-477	367	6	from	from	ADP
ftr-477	367	7	being	be	AUX
ftr-477	367	8	held	hold	VERB
ftr-477	367	9	captive	captive	ADJ
ftr-477	367	10	to	to	ADP
ftr-477	367	11	premature	premature	ADJ
ftr-477	367	12	expressions	expression	NOUN
ftr-477	367	13	of	of	ADP
ftr-477	367	14	only	only	ADV
ftr-477	367	15	dimly	dimly	ADV
ftr-477	367	16	comprehended	comprehend	VERB
ftr-477	367	17	rationalizations	rationalization	NOUN
ftr-477	367	18	,	,	PUNCT
ftr-477	367	19	and	and	CCONJ
ftr-477	367	20	the	the	DET
ftr-477	367	21	resulting	result	VERB
ftr-477	367	22	capacity	capacity	NOUN
ftr-477	367	23	for	for	ADP
ftr-477	367	24	building	build	VERB
ftr-477	367	25	on	on	ADP
ftr-477	367	26	the	the	DET
ftr-477	367	27	courts	court	NOUN
ftr-477	367	28	'	'	PART
ftr-477	367	29	initial	initial	ADJ
ftr-477	367	30	grappling	grappling	NOUN
ftr-477	367	31	with	with	ADP
ftr-477	367	32	new	new	ADJ
ftr-477	367	33	issues	issue	NOUN
ftr-477	367	34	is	be	AUX
ftr-477	367	35	a	a	DET
ftr-477	367	36	significant	significant	ADJ
ftr-477	367	37	part	part	NOUN
ftr-477	367	38	of	of	ADP
ftr-477	367	39	the	the	DET
ftr-477	367	40	genius	genius	NOUN
ftr-477	367	41	of	of	ADP
ftr-477	367	42	the	the	DET
ftr-477	367	43	common	common	ADJ
ftr-477	367	44	law	law	NOUN
ftr-477	367	45	.	.	PUNCT
ftr-477	368	1	the	the	DET
ftr-477	368	2	same	same	ADJ
ftr-477	368	3	process	process	NOUN
ftr-477	368	4	of	of	ADP
ftr-477	368	5	rationalization	rationalization	NOUN
ftr-477	368	6	can	can	AUX
ftr-477	368	7	take	take	VERB
ftr-477	368	8	place	place	NOUN
ftr-477	368	9	with	with	ADP
ftr-477	368	10	legislation	legislation	NOUN
ftr-477	368	11	,	,	PUNCT
ftr-477	368	12	and	and	CCONJ
ftr-477	368	13	the	the	DET
ftr-477	368	14	underlying	underlying	ADJ
ftr-477	368	15	principle	principle	NOUN
ftr-477	368	16	for	for	ADP
ftr-477	368	17	a	a	DET
ftr-477	368	18	statute	statute	NOUN
ftr-477	368	19	should	should	AUX
ftr-477	368	20	be	be	AUX
ftr-477	368	21	determined	determine	VERB
ftr-477	368	22	with	with	ADP
ftr-477	368	23	the	the	DET
ftr-477	368	24	same	same	ADJ
ftr-477	368	25	flexibility	flexibility	NOUN
ftr-477	368	26	that	that	PRON
ftr-477	368	27	is	be	AUX
ftr-477	368	28	applied	apply	VERB
ftr-477	368	29	to	to	ADP
ftr-477	368	30	judicial	judicial	ADJ
ftr-477	368	31	decisions	decision	NOUN
ftr-477	368	32	.	.	PUNCT
ftr-477	369	1	this	this	PRON
ftr-477	369	2	is	be	AUX
ftr-477	369	3	especially	especially	ADV
ftr-477	369	4	appropriate	appropriate	ADJ
ftr-477	369	5	57	57	NUM
ftr-477	369	6	.	.	PUNCT
ftr-477	370	1	see	see	VERB
ftr-477	370	2	supra	supra	PROPN
ftr-477	370	3	note	note	PROPN
ftr-477	370	4	8	8	NUM
ftr-477	370	5	.	.	X
ftr-477	370	6	58	58	NUM
ftr-477	370	7	.	.	PUNCT
ftr-477	371	1	see	see	VERB
ftr-477	371	2	supra	supra	PROPN
ftr-477	371	3	notes	note	NOUN
ftr-477	371	4	9	9	NUM
ftr-477	371	5	,	,	PUNCT
ftr-477	371	6	10	10	NUM
ftr-477	371	7	and	and	CCONJ
ftr-477	371	8	accompanying	accompany	VERB
ftr-477	371	9	text	text	NOUN
ftr-477	371	10	.	.	PUNCT
ftr-477	372	1	also	also	ADV
ftr-477	372	2	,	,	PUNCT
ftr-477	372	3	shortly	shortly	ADV
ftr-477	372	4	after	after	SCONJ
ftr-477	372	5	the	the	DET
ftr-477	372	6	statutory	statutory	ADJ
ftr-477	372	7	exclusion	exclusion	NOUN
ftr-477	372	8	was	be	AUX
ftr-477	372	9	enacted	enact	VERB
ftr-477	372	10	,	,	PUNCT
ftr-477	372	11	the	the	DET
ftr-477	372	12	service	service	NOUN
ftr-477	372	13	characterized	characterize	VERB
ftr-477	372	14	excludable	excludable	ADJ
ftr-477	372	15	damages	damage	NOUN
ftr-477	372	16	as	as	ADP
ftr-477	372	17	substitutes	substitute	NOUN
ftr-477	372	18	for	for	ADP
ftr-477	372	19	lost	lose	VERB
ftr-477	372	20	personal	personal	ADJ
ftr-477	372	21	rights	right	NOUN
ftr-477	372	22	that	that	PRON
ftr-477	372	23	are	be	AUX
ftr-477	372	24	not	not	PART
ftr-477	372	25	assignable	assignable	ADJ
ftr-477	372	26	to	to	ADP
ftr-477	372	27	other	other	ADJ
ftr-477	372	28	persons	person	NOUN
ftr-477	372	29	and	and	CCONJ
ftr-477	372	30	can	can	AUX
ftr-477	372	31	not	not	PART
ftr-477	372	32	be	be	AUX
ftr-477	372	33	valued	value	VERB
ftr-477	372	34	since	since	SCONJ
ftr-477	372	35	they	they	PRON
ftr-477	372	36	are	be	AUX
ftr-477	372	37	not	not	PART
ftr-477	372	38	traded	trade	VERB
ftr-477	372	39	in	in	ADP
ftr-477	372	40	the	the	DET
ftr-477	372	41	market	market	NOUN
ftr-477	372	42	place	place	NOUN
ftr-477	372	43	.	.	PUNCT
ftr-477	373	1	sol	sol	NOUN
ftr-477	373	2	.	.	PUNCT
ftr-477	374	1	op	op	NOUN
ftr-477	374	2	.	.	PUNCT
ftr-477	375	1	132	132	NUM
ftr-477	375	2	,	,	PUNCT
ftr-477	375	3	1	1	NUM
ftr-477	375	4	-	-	SYM
ftr-477	375	5	1	1	NUM
ftr-477	375	6	c.b	c.b	PROPN
ftr-477	375	7	.	.	PROPN
ftr-477	375	8	92	92	NUM
ftr-477	375	9	(	(	PUNCT
ftr-477	375	10	1922	1922	NUM
ftr-477	375	11	)	)	PUNCT
ftr-477	375	12	,	,	PUNCT
ftr-477	375	13	superseded	supersede	VERB
ftr-477	375	14	by	by	ADP
ftr-477	375	15	rev	rev	PROPN
ftr-477	375	16	.	.	PROPN
ftr-477	375	17	rul	rul	NOUN
ftr-477	375	18	.	.	PUNCT
ftr-477	376	1	74	74	NUM
ftr-477	376	2	-	-	SYM
ftr-477	376	3	77	77	NUM
ftr-477	376	4	,	,	PUNCT
ftr-477	376	5	1977	1977	NUM
ftr-477	376	6	-	-	SYM
ftr-477	376	7	1	1	NUM
ftr-477	376	8	c.b	c.b	PROPN
ftr-477	376	9	.	.	PROPN
ftr-477	376	10	33	33	NUM
ftr-477	376	11	.	.	X
ftr-477	377	1	59	59	NUM
ftr-477	377	2	.	.	PUNCT
ftr-477	378	1	e.g.	e.g.	ADV
ftr-477	378	2	,	,	PUNCT
ftr-477	378	3	downey	downey	PROPN
ftr-477	378	4	v.	v.	PROPN
ftr-477	378	5	commissioner	commissioner	PROPN
ftr-477	378	6	,	,	PUNCT
ftr-477	378	7	97	97	NUM
ftr-477	378	8	t.c	t.c	PROPN
ftr-477	378	9	.	.	PROPN
ftr-477	378	10	150	150	NUM
ftr-477	378	11	,	,	PUNCT
ftr-477	378	12	159	159	NUM
ftr-477	378	13	(	(	PUNCT
ftr-477	378	14	1991	1991	NUM
ftr-477	378	15	)	)	PUNCT
ftr-477	378	16	(	(	PUNCT
ftr-477	378	17	reviewed	review	VERB
ftr-477	378	18	by	by	ADP
ftr-477	378	19	the	the	DET
ftr-477	378	20	court	court	NOUN
ftr-477	378	21	)	)	PUNCT
ftr-477	378	22	(	(	PUNCT
ftr-477	378	23	downey	downey	PROPN
ftr-477	378	24	i	i	PROPN
ftr-477	378	25	)	)	PUNCT
ftr-477	378	26	,	,	PUNCT
ftr-477	378	27	rev'd	rev'd	VERB
ftr-477	378	28	,	,	PUNCT
ftr-477	378	29	33	33	NUM
ftr-477	378	30	f.3d	f.3d	NUM
ftr-477	378	31	836	836	NUM
ftr-477	378	32	(	(	PUNCT
ftr-477	378	33	7th	7th	ADJ
ftr-477	378	34	cir	cir	NOUN
ftr-477	378	35	.	.	PROPN
ftr-477	378	36	1994	1994	NUM
ftr-477	378	37	)	)	PUNCT
ftr-477	378	38	,	,	PUNCT
ftr-477	378	39	petition	petition	NOUN
ftr-477	378	40	for	for	ADP
ftr-477	378	41	cert	cert	NOUN
ftr-477	378	42	.	.	PUNCT
ftr-477	379	1	filed	file	VERB
ftr-477	379	2	,	,	PUNCT
ftr-477	379	3	63	63	NUM
ftr-477	379	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	379	5	.	.	PROPN
ftr-477	379	6	3476	3476	NUM
ftr-477	379	7	(	(	PUNCT
ftr-477	379	8	u.s	u.s	PROPN
ftr-477	379	9	.	.	PROPN
ftr-477	379	10	dec	dec	PROPN
ftr-477	379	11	.	.	PROPN
ftr-477	379	12	5	5	NUM
ftr-477	379	13	,	,	PUNCT
ftr-477	379	14	1994	1994	NUM
ftr-477	379	15	)	)	PUNCT
ftr-477	379	16	(	(	PUNCT
ftr-477	379	17	no	no	INTJ
ftr-477	379	18	.	.	NOUN
ftr-477	379	19	94	94	NUM
ftr-477	379	20	-	-	SYM
ftr-477	379	21	999	999	NUM
ftr-477	379	22	)	)	PUNCT
ftr-477	379	23	;	;	PUNCT
ftr-477	380	1	hawkins	hawkins	PROPN
ftr-477	380	2	v.	v.	PROPN
ftr-477	380	3	united	united	PROPN
ftr-477	380	4	states	states	PROPN
ftr-477	380	5	,	,	PUNCT
ftr-477	380	6	30	30	NUM
ftr-477	380	7	f.3d	f.3d	NUM
ftr-477	380	8	1077	1077	NUM
ftr-477	380	9	(	(	PUNCT
ftr-477	380	10	9th	9th	ADJ
ftr-477	380	11	cir	cir	NOUN
ftr-477	380	12	.	.	PUNCT
ftr-477	380	13	)	)	PUNCT
ftr-477	381	1	(	(	PUNCT
ftr-477	381	2	trott	trott	PROPN
ftr-477	381	3	,	,	PUNCT
ftr-477	381	4	j.	j.	PROPN
ftr-477	381	5	,	,	PUNCT
ftr-477	381	6	dissenting	dissent	VERB
ftr-477	381	7	)	)	PUNCT
ftr-477	381	8	,	,	PUNCT
ftr-477	381	9	cert	cert	PROPN
ftr-477	381	10	.	.	PUNCT
ftr-477	382	1	denied	deny	VERB
ftr-477	382	2	,	,	PUNCT
ftr-477	382	3	115	115	NUM
ftr-477	382	4	s.	s.	PROPN
ftr-477	382	5	ct	ct	PROPN
ftr-477	382	6	.	.	PROPN
ftr-477	383	1	648	648	NUM
ftr-477	383	2	(	(	PUNCT
ftr-477	383	3	1994	1994	NUM
ftr-477	383	4	)	)	PUNCT
ftr-477	384	1	;	;	PUNCT
ftr-477	384	2	yorio	yorio	PROPN
ftr-477	384	3	,	,	PUNCT
ftr-477	384	4	supra	supra	PROPN
ftr-477	384	5	note	note	VERB
ftr-477	384	6	50	50	NUM
ftr-477	384	7	,	,	PUNCT
ftr-477	384	8	at	at	ADP
ftr-477	384	9	711	711	NUM
ftr-477	384	10	-	-	SYM
ftr-477	384	11	13	13	NUM
ftr-477	384	12	.	.	PUNCT
ftr-477	385	1	[	[	X
ftr-477	385	2	vol	vol	NOUN
ftr-477	385	3	.	.	PUNCT
ftr-477	385	4	2:6	2:6	NUM
ftr-477	385	5	compensatory	compensatory	ADJ
ftr-477	385	6	and	and	CCONJ
ftr-477	385	7	puniti'e	puniti'e	NUM
ftr-477	385	8	damages	damage	NOUN
ftr-477	385	9	in	in	ADP
ftr-477	385	10	light	light	NOUN
ftr-477	385	11	of	of	ADP
ftr-477	385	12	the	the	DET
ftr-477	385	13	fact	fact	NOUN
ftr-477	385	14	that	that	SCONJ
ftr-477	385	15	a	a	DET
ftr-477	385	16	statute	statute	NOUN
ftr-477	385	17	is	be	AUX
ftr-477	385	18	adopted	adopt	VERB
ftr-477	385	19	by	by	ADP
ftr-477	385	20	the	the	DET
ftr-477	385	21	combined	combine	VERB
ftr-477	385	22	vote	vote	NOUN
ftr-477	385	23	of	of	ADP
ftr-477	385	24	several	several	ADJ
ftr-477	385	25	individuals	individual	NOUN
ftr-477	385	26	who	who	PRON
ftr-477	385	27	likely	likely	ADV
ftr-477	385	28	have	have	VERB
ftr-477	385	29	diverse	diverse	ADJ
ftr-477	385	30	reasons	reason	NOUN
ftr-477	385	31	for	for	ADP
ftr-477	385	32	their	their	PRON
ftr-477	385	33	support	support	NOUN
ftr-477	385	34	.	.	PUNCT
ftr-477	386	1	it	it	PRON
ftr-477	386	2	is	be	AUX
ftr-477	386	3	the	the	DET
ftr-477	386	4	function	function	NOUN
ftr-477	386	5	of	of	ADP
ftr-477	386	6	the	the	DET
ftr-477	386	7	courts	court	NOUN
ftr-477	386	8	and	and	CCONJ
ftr-477	386	9	of	of	ADP
ftr-477	386	10	the	the	DET
ftr-477	386	11	government	government	NOUN
ftr-477	386	12	agencies	agency	NOUN
ftr-477	386	13	that	that	PRON
ftr-477	386	14	administer	administer	VERB
ftr-477	386	15	a	a	DET
ftr-477	386	16	provision	provision	NOUN
ftr-477	386	17	to	to	PART
ftr-477	386	18	reconcile	reconcile	VERB
ftr-477	386	19	the	the	DET
ftr-477	386	20	terms	term	NOUN
ftr-477	386	21	of	of	ADP
ftr-477	386	22	a	a	DET
ftr-477	386	23	statutory	statutory	ADJ
ftr-477	386	24	provision	provision	NOUN
ftr-477	386	25	with	with	ADP
ftr-477	386	26	the	the	DET
ftr-477	386	27	purposes	purpose	NOUN
ftr-477	386	28	that	that	PRON
ftr-477	386	29	it	it	PRON
ftr-477	386	30	serves	serve	VERB
ftr-477	386	31	and	and	CCONJ
ftr-477	386	32	with	with	ADP
ftr-477	386	33	the	the	DET
ftr-477	386	34	overall	overall	ADJ
ftr-477	386	35	policies	policy	NOUN
ftr-477	386	36	of	of	ADP
ftr-477	386	37	the	the	DET
ftr-477	386	38	larger	large	ADJ
ftr-477	386	39	statutory	statutory	ADJ
ftr-477	386	40	scheme	scheme	NOUN
ftr-477	386	41	of	of	ADP
ftr-477	386	42	which	which	PRON
ftr-477	386	43	that	that	DET
ftr-477	386	44	individual	individual	ADJ
ftr-477	386	45	provision	provision	NOUN
ftr-477	386	46	is	be	AUX
ftr-477	386	47	a	a	DET
ftr-477	386	48	part	part	NOUN
ftr-477	386	49	.	.	PUNCT
ftr-477	387	1	for	for	ADP
ftr-477	387	2	several	several	ADJ
ftr-477	387	3	reasons	reason	NOUN
ftr-477	387	4	,	,	PUNCT
ftr-477	387	5	the	the	DET
ftr-477	387	6	human	human	ADJ
ftr-477	387	7	capital	capital	NOUN
ftr-477	387	8	theory	theory	NOUN
ftr-477	387	9	,	,	PUNCT
ftr-477	387	10	standing	stand	VERB
ftr-477	387	11	alone	alone	ADV
ftr-477	387	12	,	,	PUNCT
ftr-477	387	13	does	do	AUX
ftr-477	387	14	not	not	PART
ftr-477	387	15	adequately	adequately	ADV
ftr-477	387	16	justify	justify	VERB
ftr-477	387	17	section	section	NOUN
ftr-477	387	18	104(a)(2	104(a)(2	NUM
ftr-477	387	19	)	)	PUNCT
ftr-477	387	20	.	.	PUNCT
ftr-477	388	1	first	first	ADV
ftr-477	388	2	,	,	PUNCT
ftr-477	388	3	a	a	DET
ftr-477	388	4	basic	basic	ADJ
ftr-477	388	5	premise	premise	NOUN
ftr-477	388	6	of	of	ADP
ftr-477	388	7	the	the	DET
ftr-477	388	8	theory	theory	NOUN
ftr-477	388	9	-	-	PUNCT
ftr-477	388	10	that	that	SCONJ
ftr-477	388	11	personal	personal	ADJ
ftr-477	388	12	injury	injury	NOUN
ftr-477	388	13	recoveries	recovery	NOUN
ftr-477	388	14	should	should	AUX
ftr-477	388	15	not	not	PART
ftr-477	388	16	be	be	AUX
ftr-477	388	17	taxed	tax	VERB
ftr-477	388	18	because	because	SCONJ
ftr-477	388	19	they	they	PRON
ftr-477	388	20	merely	merely	ADV
ftr-477	388	21	replace	replace	VERB
ftr-477	388	22	the	the	DET
ftr-477	388	23	unascertainable	unascertainable	ADJ
ftr-477	388	24	value	value	NOUN
ftr-477	388	25	of	of	ADP
ftr-477	388	26	what	what	PRON
ftr-477	388	27	the	the	DET
ftr-477	388	28	victim	victim	NOUN
ftr-477	388	29	lost	lose	VERB
ftr-477	388	30	-	-	PUNCT
ftr-477	388	31	is	be	AUX
ftr-477	388	32	inconsistent	inconsistent	ADJ
ftr-477	388	33	with	with	ADP
ftr-477	388	34	the	the	DET
ftr-477	388	35	rules	rule	NOUN
ftr-477	388	36	generally	generally	ADV
ftr-477	388	37	applied	apply	VERB
ftr-477	388	38	to	to	ADP
ftr-477	388	39	dispositions	disposition	NOUN
ftr-477	388	40	of	of	ADP
ftr-477	388	41	property	property	NOUN
ftr-477	388	42	.	.	PUNCT
ftr-477	389	1	on	on	ADP
ftr-477	389	2	a	a	DET
ftr-477	389	3	disposition	disposition	NOUN
ftr-477	389	4	of	of	ADP
ftr-477	389	5	property	property	NOUN
ftr-477	389	6	,	,	PUNCT
ftr-477	389	7	gain	gain	NOUN
ftr-477	389	8	or	or	CCONJ
ftr-477	389	9	loss	loss	NOUN
ftr-477	389	10	is	be	AUX
ftr-477	389	11	measured	measure	VERB
ftr-477	389	12	as	as	ADP
ftr-477	389	13	the	the	DET
ftr-477	389	14	difference	difference	NOUN
ftr-477	389	15	between	between	ADP
ftr-477	389	16	the	the	DET
ftr-477	389	17	amount	amount	NOUN
ftr-477	389	18	realized	realize	VERB
ftr-477	389	19	and	and	CCONJ
ftr-477	389	20	the	the	DET
ftr-477	389	21	taxpayer	taxpayer	NOUN
ftr-477	389	22	's	's	PART
ftr-477	389	23	basis	basis	NOUN
ftr-477	389	24	for	for	ADP
ftr-477	389	25	the	the	DET
ftr-477	389	26	property	property	NOUN
ftr-477	389	27	.	.	PUNCT
ftr-477	389	28	'	'	PUNCT
ftr-477	390	1	the	the	DET
ftr-477	390	2	value	value	NOUN
ftr-477	390	3	of	of	ADP
ftr-477	390	4	the	the	DET
ftr-477	390	5	asset	asset	NOUN
ftr-477	390	6	when	when	SCONJ
ftr-477	390	7	sold	sell	VERB
ftr-477	390	8	or	or	CCONJ
ftr-477	390	9	destroyed	destroy	VERB
ftr-477	390	10	is	be	AUX
ftr-477	390	11	irrelevant	irrelevant	ADJ
ftr-477	390	12	for	for	ADP
ftr-477	390	13	this	this	DET
ftr-477	390	14	purpose	purpose	NOUN
ftr-477	390	15	.	.	PUNCT
ftr-477	391	1	for	for	ADP
ftr-477	391	2	example	example	NOUN
ftr-477	391	3	,	,	PUNCT
ftr-477	391	4	if	if	SCONJ
ftr-477	391	5	x	x	PRON
ftr-477	391	6	owns	own	VERB
ftr-477	391	7	a	a	DET
ftr-477	391	8	rare	rare	ADJ
ftr-477	391	9	vase	vase	NOUN
ftr-477	391	10	in	in	ADP
ftr-477	391	11	which	which	PRON
ftr-477	391	12	she	she	PRON
ftr-477	391	13	has	have	VERB
ftr-477	391	14	a	a	DET
ftr-477	391	15	basis	basis	NOUN
ftr-477	391	16	of	of	ADP
ftr-477	391	17	$	$	SYM
ftr-477	391	18	1,000	1,000	NUM
ftr-477	391	19	when	when	SCONJ
ftr-477	391	20	it	it	PRON
ftr-477	391	21	is	be	AUX
ftr-477	391	22	destroyed	destroy	VERB
ftr-477	391	23	by	by	ADP
ftr-477	391	24	the	the	DET
ftr-477	391	25	negligence	negligence	NOUN
ftr-477	391	26	of	of	ADP
ftr-477	391	27	y	y	PROPN
ftr-477	391	28	,	,	PUNCT
ftr-477	391	29	compensation	compensation	NOUN
ftr-477	391	30	for	for	ADP
ftr-477	391	31	the	the	DET
ftr-477	391	32	loss	loss	NOUN
ftr-477	391	33	received	receive	VERB
ftr-477	391	34	from	from	ADP
ftr-477	391	35	y	y	PROPN
ftr-477	391	36	is	be	AUX
ftr-477	391	37	gain	gain	NOUN
ftr-477	391	38	to	to	ADP
ftr-477	391	39	the	the	DET
ftr-477	391	40	extent	extent	NOUN
ftr-477	391	41	it	it	PRON
ftr-477	391	42	exceeds	exceed	VERB
ftr-477	391	43	x	x	NOUN
ftr-477	391	44	's	's	PART
ftr-477	391	45	$	$	SYM
ftr-477	391	46	1,000	1,000	NUM
ftr-477	391	47	basis	basis	NOUN
ftr-477	391	48	,	,	PUNCT
ftr-477	391	49	without	without	ADP
ftr-477	391	50	regard	regard	NOUN
ftr-477	391	51	to	to	ADP
ftr-477	391	52	the	the	DET
ftr-477	391	53	vase	vase	NOUN
ftr-477	391	54	's	's	PART
ftr-477	391	55	value	value	NOUN
ftr-477	391	56	.	.	PUNCT
ftr-477	392	1	assume	assume	VERB
ftr-477	392	2	the	the	DET
ftr-477	392	3	vase	vase	NOUN
ftr-477	392	4	was	be	AUX
ftr-477	392	5	worth	worth	ADJ
ftr-477	392	6	,	,	PUNCT
ftr-477	392	7	say	say	INTJ
ftr-477	392	8	,	,	PUNCT
ftr-477	392	9	$	$	SYM
ftr-477	392	10	50,000	50,000	NUM
ftr-477	392	11	before	before	SCONJ
ftr-477	392	12	it	it	PRON
ftr-477	392	13	was	be	AUX
ftr-477	392	14	destroyed	destroy	VERB
ftr-477	392	15	,	,	PUNCT
ftr-477	392	16	but	but	CCONJ
ftr-477	392	17	x	x	PRON
ftr-477	392	18	accepts	accept	VERB
ftr-477	392	19	$	$	SYM
ftr-477	392	20	28,000	28,000	NUM
ftr-477	392	21	as	as	ADP
ftr-477	392	22	compensation	compensation	NOUN
ftr-477	392	23	for	for	ADP
ftr-477	392	24	the	the	DET
ftr-477	392	25	loss	loss	NOUN
ftr-477	392	26	because	because	SCONJ
ftr-477	392	27	she	she	PRON
ftr-477	392	28	believes	believe	VERB
ftr-477	392	29	that	that	SCONJ
ftr-477	392	30	she	she	PRON
ftr-477	392	31	could	could	AUX
ftr-477	392	32	not	not	PART
ftr-477	392	33	obtain	obtain	VERB
ftr-477	392	34	more	more	ADJ
ftr-477	392	35	,	,	PUNCT
ftr-477	392	36	given	give	VERB
ftr-477	392	37	y	y	PRON
ftr-477	392	38	's	's	PART
ftr-477	392	39	financial	financial	ADJ
ftr-477	392	40	resources.6	resources.6	NOUN
ftr-477	392	41	even	even	ADV
ftr-477	392	42	though	though	SCONJ
ftr-477	392	43	the	the	DET
ftr-477	392	44	compensation	compensation	NOUN
ftr-477	392	45	is	be	AUX
ftr-477	392	46	substantially	substantially	ADV
ftr-477	392	47	less	less	ADJ
ftr-477	392	48	than	than	ADP
ftr-477	392	49	the	the	DET
ftr-477	392	50	value	value	NOUN
ftr-477	392	51	of	of	ADP
ftr-477	392	52	the	the	DET
ftr-477	392	53	destroyed	destroy	VERB
ftr-477	392	54	item	item	NOUN
ftr-477	392	55	,	,	PUNCT
ftr-477	392	56	x	x	PRON
ftr-477	392	57	recognizes	recognize	VERB
ftr-477	392	58	gain	gain	NOUN
ftr-477	392	59	of	of	ADP
ftr-477	392	60	$	$	SYM
ftr-477	392	61	27,000	27,000	NUM
ftr-477	392	62	(	(	PUNCT
ftr-477	392	63	the	the	DET
ftr-477	392	64	difference	difference	NOUN
ftr-477	392	65	between	between	ADP
ftr-477	392	66	the	the	DET
ftr-477	392	67	amount	amount	NOUN
ftr-477	392	68	received	receive	VERB
ftr-477	392	69	and	and	CCONJ
ftr-477	392	70	the	the	DET
ftr-477	392	71	vase	vase	NOUN
ftr-477	392	72	's	's	PART
ftr-477	392	73	basis	basis	NOUN
ftr-477	392	74	)	)	PUNCT
ftr-477	392	75	.	.	PUNCT
ftr-477	393	1	if	if	SCONJ
ftr-477	393	2	damages	damage	NOUN
ftr-477	393	3	for	for	ADP
ftr-477	393	4	the	the	DET
ftr-477	393	5	loss	loss	NOUN
ftr-477	393	6	of	of	ADP
ftr-477	393	7	personal	personal	ADJ
ftr-477	393	8	rights	right	NOUN
ftr-477	393	9	are	be	AUX
ftr-477	393	10	to	to	PART
ftr-477	393	11	be	be	AUX
ftr-477	393	12	treated	treat	VERB
ftr-477	393	13	differently	differently	ADV
ftr-477	393	14	,	,	PUNCT
ftr-477	393	15	the	the	DET
ftr-477	393	16	reason	reason	NOUN
ftr-477	393	17	does	do	AUX
ftr-477	393	18	not	not	PART
ftr-477	393	19	lie	lie	VERB
ftr-477	393	20	exclusively	exclusively	ADV
ftr-477	393	21	in	in	ADP
ftr-477	393	22	the	the	DET
ftr-477	393	23	impossibility	impossibility	NOUN
ftr-477	393	24	of	of	ADP
ftr-477	393	25	measuring	measure	VERB
ftr-477	393	26	the	the	DET
ftr-477	393	27	value	value	NOUN
ftr-477	393	28	of	of	ADP
ftr-477	393	29	those	those	DET
ftr-477	393	30	rights	right	NOUN
ftr-477	393	31	.	.	PUNCT
ftr-477	394	1	second	second	ADJ
ftr-477	394	2	,	,	PUNCT
ftr-477	394	3	justification	justification	NOUN
ftr-477	394	4	for	for	ADP
ftr-477	394	5	the	the	DET
ftr-477	394	6	exclusion	exclusion	NOUN
ftr-477	394	7	does	do	AUX
ftr-477	394	8	not	not	PART
ftr-477	394	9	flow	flow	VERB
ftr-477	394	10	from	from	ADP
ftr-477	394	11	the	the	DET
ftr-477	394	12	difficulties	difficulty	NOUN
ftr-477	394	13	of	of	ADP
ftr-477	394	14	determining	determine	VERB
ftr-477	394	15	the	the	DET
ftr-477	394	16	basis	basis	NOUN
ftr-477	394	17	(	(	PUNCT
ftr-477	394	18	if	if	SCONJ
ftr-477	394	19	any	any	PRON
ftr-477	394	20	)	)	PUNCT
ftr-477	394	21	that	that	SCONJ
ftr-477	394	22	a	a	DET
ftr-477	394	23	tort	tort	NOUN
ftr-477	394	24	victim	victim	NOUN
ftr-477	394	25	has	have	VERB
ftr-477	394	26	in	in	ADP
ftr-477	394	27	the	the	DET
ftr-477	394	28	body	body	NOUN
ftr-477	394	29	parts	part	NOUN
ftr-477	394	30	or	or	CCONJ
ftr-477	394	31	personal	personal	ADJ
ftr-477	394	32	rights	right	NOUN
ftr-477	394	33	that	that	PRON
ftr-477	394	34	were	be	AUX
ftr-477	394	35	damaged	damage	VERB
ftr-477	394	36	.	.	PUNCT
ftr-477	395	1	a	a	DET
ftr-477	395	2	taxpayer	taxpayer	NOUN
ftr-477	395	3	has	have	VERB
ftr-477	395	4	the	the	DET
ftr-477	395	5	burden	burden	NOUN
ftr-477	395	6	of	of	ADP
ftr-477	395	7	establishing	establish	VERB
ftr-477	395	8	basis	basis	NOUN
ftr-477	395	9	,	,	PUNCT
ftr-477	395	10	62	62	NUM
ftr-477	395	11	and	and	CCONJ
ftr-477	395	12	if	if	SCONJ
ftr-477	395	13	none	none	NOUN
ftr-477	395	14	can	can	AUX
ftr-477	395	15	be	be	AUX
ftr-477	395	16	established	establish	VERB
ftr-477	395	17	,	,	PUNCT
ftr-477	395	18	basis	basis	NOUN
ftr-477	395	19	is	be	AUX
ftr-477	395	20	deemed	deem	VERB
ftr-477	395	21	to	to	PART
ftr-477	395	22	be	be	AUX
ftr-477	395	23	zero	zero	NUM
ftr-477	395	24	.	.	PUNCT
ftr-477	396	1	since	since	SCONJ
ftr-477	396	2	people	people	NOUN
ftr-477	396	3	do	do	AUX
ftr-477	396	4	not	not	PART
ftr-477	396	5	anticipate	anticipate	VERB
ftr-477	396	6	having	have	VERB
ftr-477	396	7	parts	part	NOUN
ftr-477	396	8	of	of	ADP
ftr-477	396	9	their	their	PRON
ftr-477	396	10	bodies	body	NOUN
ftr-477	396	11	(	(	PUNCT
ftr-477	396	12	or	or	CCONJ
ftr-477	396	13	personal	personal	ADJ
ftr-477	396	14	rights	right	NOUN
ftr-477	396	15	)	)	PUNCT
ftr-477	396	16	converted	convert	VERB
ftr-477	396	17	into	into	ADP
ftr-477	396	18	cash	cash	NOUN
ftr-477	396	19	,	,	PUNCT
ftr-477	396	20	they	they	PRON
ftr-477	396	21	do	do	AUX
ftr-477	396	22	not	not	PART
ftr-477	396	23	keep	keep	VERB
ftr-477	396	24	records	record	NOUN
ftr-477	396	25	of	of	ADP
ftr-477	396	26	any	any	DET
ftr-477	396	27	capital	capital	NOUN
ftr-477	396	28	expenditures	expenditure	NOUN
ftr-477	396	29	that	that	PRON
ftr-477	396	30	may	may	AUX
ftr-477	396	31	have	have	AUX
ftr-477	396	32	been	be	AUX
ftr-477	396	33	made	make	VERB
ftr-477	396	34	in	in	ADP
ftr-477	396	35	connection	connection	NOUN
ftr-477	396	36	therewith	therewith	NOUN
ftr-477	396	37	,	,	PUNCT
ftr-477	396	38	and	and	CCONJ
ftr-477	396	39	it	it	PRON
ftr-477	396	40	might	might	AUX
ftr-477	396	41	seem	seem	VERB
ftr-477	396	42	appropriate	appropriate	ADJ
ftr-477	396	43	to	to	PART
ftr-477	396	44	accord	accord	VERB
ftr-477	396	45	them	they	PRON
ftr-477	396	46	relief	relief	NOUN
ftr-477	396	47	by	by	ADP
ftr-477	396	48	excluding	exclude	VERB
ftr-477	396	49	all	all	PRON
ftr-477	396	50	or	or	CCONJ
ftr-477	396	51	part	part	NOUN
ftr-477	396	52	of	of	ADP
ftr-477	396	53	their	their	PRON
ftr-477	396	54	recoveries.6	recoveries.6	NOUN
ftr-477	396	55	however	however	ADV
ftr-477	396	56	,	,	PUNCT
ftr-477	396	57	it	it	PRON
ftr-477	396	58	is	be	AUX
ftr-477	396	59	highly	highly	ADV
ftr-477	396	60	unlikely	unlikely	ADJ
ftr-477	396	61	that	that	SCONJ
ftr-477	396	62	a	a	DET
ftr-477	396	63	person	person	NOUN
ftr-477	396	64	has	have	VERB
ftr-477	396	65	any	any	DET
ftr-477	396	66	basis	basis	NOUN
ftr-477	396	67	in	in	ADP
ftr-477	396	68	body	body	NOUN
ftr-477	396	69	parts	part	NOUN
ftr-477	396	70	.	.	PUNCT
ftr-477	397	1	most	most	ADJ
ftr-477	397	2	expenditures	expenditure	NOUN
ftr-477	397	3	that	that	PRON
ftr-477	397	4	might	might	AUX
ftr-477	397	5	conceivably	conceivably	ADV
ftr-477	397	6	be	be	AUX
ftr-477	397	7	attributed	attribute	VERB
ftr-477	397	8	to	to	ADP
ftr-477	397	9	body	body	NOUN
ftr-477	397	10	parts	part	NOUN
ftr-477	397	11	60	60	NUM
ftr-477	397	12	.	.	PUNCT
ftr-477	398	1	irc	irc	PROPN
ftr-477	398	2	§	§	PROPN
ftr-477	398	3	1001(a	1001(a	NOUN
ftr-477	398	4	)	)	PUNCT
ftr-477	398	5	.	.	PUNCT
ftr-477	399	1	61	61	NUM
ftr-477	399	2	.	.	PUNCT
ftr-477	400	1	also	also	ADV
ftr-477	400	2	,	,	PUNCT
ftr-477	400	3	assume	assume	VERB
ftr-477	400	4	x	x	PRON
ftr-477	400	5	purchases	purchase	VERB
ftr-477	400	6	no	no	DET
ftr-477	400	7	replacement	replacement	NOUN
ftr-477	400	8	property	property	NOUN
ftr-477	400	9	.	.	PUNCT
ftr-477	401	1	if	if	SCONJ
ftr-477	401	2	x	x	PRON
ftr-477	401	3	reinvested	reinveste	VERB
ftr-477	401	4	all	all	PRON
ftr-477	401	5	or	or	CCONJ
ftr-477	401	6	part	part	NOUN
ftr-477	401	7	of	of	ADP
ftr-477	401	8	the	the	DET
ftr-477	401	9	proceeds	proceed	NOUN
ftr-477	401	10	in	in	ADP
ftr-477	401	11	replacement	replacement	NOUN
ftr-477	401	12	property	property	NOUN
ftr-477	401	13	,	,	PUNCT
ftr-477	401	14	all	all	PRON
ftr-477	401	15	or	or	CCONJ
ftr-477	401	16	part	part	NOUN
ftr-477	401	17	of	of	ADP
ftr-477	401	18	her	her	PRON
ftr-477	401	19	gain	gain	NOUN
ftr-477	401	20	would	would	AUX
ftr-477	401	21	be	be	AUX
ftr-477	401	22	deferred	defer	VERB
ftr-477	401	23	under	under	ADP
ftr-477	401	24	§	§	PROPN
ftr-477	401	25	1033	1033	NUM
ftr-477	401	26	.	.	PUNCT
ftr-477	402	1	62	62	NUM
ftr-477	402	2	.	.	PUNCT
ftr-477	403	1	e.g.	e.g.	ADV
ftr-477	403	2	,	,	PUNCT
ftr-477	403	3	raytheon	raytheon	NOUN
ftr-477	403	4	prod	prod	PROPN
ftr-477	403	5	.	.	PUNCT
ftr-477	403	6	corp	corp	PROPN
ftr-477	403	7	.	.	PROPN
ftr-477	404	1	v.	v.	PROPN
ftr-477	404	2	commissioner	commissioner	NOUN
ftr-477	404	3	.	.	PUNCT
ftr-477	405	1	144	144	NUM
ftr-477	405	2	f.2d	f.2d	NOUN
ftr-477	405	3	110	110	NUM
ftr-477	405	4	.	.	NOUN
ftr-477	405	5	114	114	NUM
ftr-477	405	6	01st	01st	ADJ
ftr-477	405	7	cir	cir	NOUN
ftr-477	405	8	.	.	PUNCT
ftr-477	405	9	)	)	PUNCT
ftr-477	405	10	.	.	PUNCT
ftr-477	406	1	ccrt	ccrt	NOUN
ftr-477	406	2	.	.	PROPN
ftr-477	406	3	denied	deny	VERB
ftr-477	406	4	,	,	PUNCT
ftr-477	406	5	323	323	NUM
ftr-477	406	6	u.s	u.s	PROPN
ftr-477	406	7	.	.	PROPN
ftr-477	406	8	779	779	NUM
ftr-477	406	9	(	(	PUNCT
ftr-477	406	10	1944	1944	NUM
ftr-477	406	11	)	)	PUNCT
ftr-477	406	12	.	.	PUNCT
ftr-477	407	1	63	63	NUM
ftr-477	407	2	.	.	PUNCT
ftr-477	408	1	see	see	VERB
ftr-477	408	2	joseph	joseph	PROPN
ftr-477	408	3	m.	m.	PROPN
ftr-477	408	4	dodge	dodge	PROPN
ftr-477	408	5	,	,	PUNCT
ftr-477	408	6	taxes	taxis	NOUN
ftr-477	408	7	and	and	CCONJ
ftr-477	408	8	torts	tort	NOUN
ftr-477	408	9	,	,	PUNCT
ftr-477	408	10	77	77	NUM
ftr-477	408	11	cornell	cornell	PROPN
ftr-477	408	12	l	l	PROPN
ftr-477	408	13	rev	rev	PROPN
ftr-477	408	14	.	.	PROPN
ftr-477	408	15	143	143	NUM
ftr-477	408	16	,	,	PUNCT
ftr-477	408	17	152	152	NUM
ftr-477	408	18	(	(	PUNCT
ftr-477	408	19	1992	1992	NUM
ftr-477	408	20	)	)	PUNCT
ftr-477	408	21	.	.	PUNCT
ftr-477	409	1	19951	19951	NUM
ftr-477	409	2	florida	florida	PROPN
ftr-477	409	3	tax	tax	PROPN
ftr-477	409	4	review	review	NOUN
ftr-477	409	5	(	(	PUNCT
ftr-477	409	6	such	such	ADJ
ftr-477	409	7	as	as	ADP
ftr-477	409	8	purchases	purchase	NOUN
ftr-477	409	9	of	of	ADP
ftr-477	409	10	food	food	NOUN
ftr-477	409	11	,	,	PUNCT
ftr-477	409	12	clothing	clothing	NOUN
ftr-477	409	13	,	,	PUNCT
ftr-477	409	14	and	and	CCONJ
ftr-477	409	15	medical	medical	ADJ
ftr-477	409	16	care	care	NOUN
ftr-477	409	17	)	)	PUNCT
ftr-477	409	18	can	can	AUX
ftr-477	409	19	not	not	PART
ftr-477	409	20	be	be	AUX
ftr-477	409	21	apportioned	apportion	VERB
ftr-477	409	22	among	among	ADP
ftr-477	409	23	them	they	PRON
ftr-477	409	24	on	on	ADP
ftr-477	409	25	any	any	DET
ftr-477	409	26	rational	rational	ADJ
ftr-477	409	27	basis	basis	NOUN
ftr-477	409	28	.	.	PUNCT
ftr-477	410	1	moreover	moreover	ADV
ftr-477	410	2	,	,	PUNCT
ftr-477	410	3	to	to	ADP
ftr-477	410	4	the	the	DET
ftr-477	410	5	extent	extent	NOUN
ftr-477	410	6	that	that	SCONJ
ftr-477	410	7	an	an	DET
ftr-477	410	8	allocation	allocation	NOUN
ftr-477	410	9	is	be	AUX
ftr-477	410	10	feasible	feasible	ADJ
ftr-477	410	11	,	,	PUNCT
ftr-477	410	12	amounts	amount	NOUN
ftr-477	410	13	allocated	allocate	VERB
ftr-477	410	14	to	to	ADP
ftr-477	410	15	particular	particular	ADJ
ftr-477	410	16	parts	part	NOUN
ftr-477	410	17	are	be	AUX
ftr-477	410	18	usually	usually	ADV
ftr-477	410	19	in	in	ADP
ftr-477	410	20	the	the	DET
ftr-477	410	21	nature	nature	NOUN
ftr-477	410	22	of	of	ADP
ftr-477	410	23	maintenance	maintenance	NOUN
ftr-477	410	24	and	and	CCONJ
ftr-477	410	25	repairs	repair	NOUN
ftr-477	410	26	,	,	PUNCT
ftr-477	410	27	and	and	CCONJ
ftr-477	410	28	such	such	ADJ
ftr-477	410	29	expenditures	expenditure	NOUN
ftr-477	410	30	can	can	AUX
ftr-477	410	31	not	not	PART
ftr-477	410	32	be	be	AUX
ftr-477	410	33	capitalized	capitalize	VERB
ftr-477	410	34	as	as	ADP
ftr-477	410	35	basis	basis	NOUN
ftr-477	410	36	.	.	PUNCT
ftr-477	411	1	although	although	SCONJ
ftr-477	411	2	maintenance	maintenance	NOUN
ftr-477	411	3	and	and	CCONJ
ftr-477	411	4	repairs	repair	NOUN
ftr-477	411	5	can	can	AUX
ftr-477	411	6	be	be	AUX
ftr-477	411	7	deducted	deduct	VERB
ftr-477	411	8	only	only	ADV
ftr-477	411	9	when	when	SCONJ
ftr-477	411	10	incurred	incur	VERB
ftr-477	411	11	in	in	ADP
ftr-477	411	12	connection	connection	NOUN
ftr-477	411	13	with	with	ADP
ftr-477	411	14	a	a	DET
ftr-477	411	15	business	business	NOUN
ftr-477	411	16	or	or	CCONJ
ftr-477	411	17	profit	profit	NOUN
ftr-477	411	18	venture	venture	NOUN
ftr-477	411	19	,	,	PUNCT
ftr-477	411	20	64	64	NUM
ftr-477	411	21	they	they	PRON
ftr-477	411	22	are	be	AUX
ftr-477	411	23	not	not	PART
ftr-477	411	24	capital	capital	NOUN
ftr-477	411	25	expenditures	expenditure	NOUN
ftr-477	411	26	,	,	PUNCT
ftr-477	411	27	and	and	CCONJ
ftr-477	411	28	so	so	ADV
ftr-477	411	29	are	be	AUX
ftr-477	411	30	not	not	PART
ftr-477	411	31	included	include	VERB
ftr-477	411	32	in	in	ADP
ftr-477	411	33	basis	basis	NOUN
ftr-477	411	34	,	,	PUNCT
ftr-477	411	35	whether	whether	SCONJ
ftr-477	411	36	or	or	CCONJ
ftr-477	411	37	not	not	PART
ftr-477	411	38	they	they	PRON
ftr-477	411	39	were	be	AUX
ftr-477	411	40	deductible	deductible	ADJ
ftr-477	411	41	.	.	PUNCT
ftr-477	412	1	65	65	NUM
ftr-477	412	2	it	it	PRON
ftr-477	412	3	therefore	therefore	ADV
ftr-477	412	4	is	be	AUX
ftr-477	412	5	highly	highly	ADV
ftr-477	412	6	unlikely	unlikely	ADJ
ftr-477	412	7	that	that	SCONJ
ftr-477	412	8	anyone	anyone	PRON
ftr-477	412	9	has	have	VERB
ftr-477	412	10	a	a	DET
ftr-477	412	11	meaningful	meaningful	ADJ
ftr-477	412	12	basis	basis	NOUN
ftr-477	412	13	in	in	ADP
ftr-477	412	14	body	body	NOUN
ftr-477	412	15	parts	part	NOUN
ftr-477	412	16	,	,	PUNCT
ftr-477	412	17	and	and	CCONJ
ftr-477	412	18	it	it	PRON
ftr-477	412	19	would	would	AUX
ftr-477	412	20	be	be	AUX
ftr-477	412	21	overly	overly	ADV
ftr-477	412	22	generous	generous	ADJ
ftr-477	412	23	to	to	PART
ftr-477	412	24	exclude	exclude	VERB
ftr-477	412	25	damages	damage	NOUN
ftr-477	412	26	received	receive	VERB
ftr-477	412	27	for	for	ADP
ftr-477	412	28	a	a	DET
ftr-477	412	29	personal	personal	ADJ
ftr-477	412	30	injury	injury	NOUN
ftr-477	412	31	solely	solely	ADV
ftr-477	412	32	because	because	SCONJ
ftr-477	412	33	of	of	ADP
ftr-477	412	34	the	the	DET
ftr-477	412	35	understandable	understandable	ADJ
ftr-477	412	36	failure	failure	NOUN
ftr-477	412	37	of	of	ADP
ftr-477	412	38	persons	person	NOUN
ftr-477	412	39	to	to	PART
ftr-477	412	40	keep	keep	VERB
ftr-477	412	41	records	record	NOUN
ftr-477	412	42	of	of	ADP
ftr-477	412	43	their	their	PRON
ftr-477	412	44	investment	investment	NOUN
ftr-477	412	45	in	in	ADP
ftr-477	412	46	their	their	PRON
ftr-477	412	47	bodies	body	NOUN
ftr-477	412	48	.	.	PUNCT
ftr-477	413	1	there	there	PRON
ftr-477	413	2	is	be	VERB
ftr-477	413	3	a	a	DET
ftr-477	413	4	remote	remote	ADJ
ftr-477	413	5	possibility	possibility	NOUN
ftr-477	413	6	that	that	SCONJ
ftr-477	413	7	an	an	DET
ftr-477	413	8	individual	individual	NOUN
ftr-477	413	9	might	might	AUX
ftr-477	413	10	have	have	AUX
ftr-477	413	11	a	a	DET
ftr-477	413	12	basis	basis	NOUN
ftr-477	413	13	in	in	ADP
ftr-477	413	14	some	some	DET
ftr-477	413	15	personal	personal	ADJ
ftr-477	413	16	rights	right	NOUN
ftr-477	413	17	.	.	PUNCT
ftr-477	414	1	for	for	ADP
ftr-477	414	2	example	example	NOUN
ftr-477	414	3	,	,	PUNCT
ftr-477	414	4	a	a	DET
ftr-477	414	5	portion	portion	NOUN
ftr-477	414	6	of	of	ADP
ftr-477	414	7	the	the	DET
ftr-477	414	8	amounts	amount	NOUN
ftr-477	414	9	expended	expend	VERB
ftr-477	414	10	in	in	ADP
ftr-477	414	11	obtaining	obtain	VERB
ftr-477	414	12	a	a	DET
ftr-477	414	13	college	college	NOUN
ftr-477	414	14	or	or	CCONJ
ftr-477	414	15	professional	professional	ADJ
ftr-477	414	16	education	education	NOUN
ftr-477	414	17	(	(	PUNCT
ftr-477	414	18	some	some	DET
ftr-477	414	19	portion	portion	NOUN
ftr-477	414	20	of	of	ADP
ftr-477	414	21	which	which	PRON
ftr-477	414	22	could	could	AUX
ftr-477	414	23	conceivably	conceivably	ADV
ftr-477	414	24	be	be	AUX
ftr-477	414	25	a	a	DET
ftr-477	414	26	capital	capital	NOUN
ftr-477	414	27	expenditure	expenditure	NOUN
ftr-477	414	28	)	)	PUNCT
ftr-477	414	29	might	might	AUX
ftr-477	414	30	be	be	AUX
ftr-477	414	31	included	include	VERB
ftr-477	414	32	in	in	ADP
ftr-477	414	33	the	the	DET
ftr-477	414	34	basis	basis	NOUN
ftr-477	414	35	of	of	ADP
ftr-477	414	36	a	a	DET
ftr-477	414	37	person	person	NOUN
ftr-477	414	38	's	's	PART
ftr-477	414	39	reputation	reputation	NOUN
ftr-477	414	40	.	.	PUNCT
ftr-477	415	1	even	even	ADV
ftr-477	415	2	if	if	SCONJ
ftr-477	415	3	such	such	DET
ftr-477	415	4	an	an	DET
ftr-477	415	5	allocation	allocation	NOUN
ftr-477	415	6	were	be	AUX
ftr-477	415	7	theoretically	theoretically	ADV
ftr-477	415	8	justified	justify	VERB
ftr-477	415	9	,	,	PUNCT
ftr-477	415	10	no	no	DET
ftr-477	415	11	actual	actual	ADJ
ftr-477	415	12	allocation	allocation	NOUN
ftr-477	415	13	is	be	AUX
ftr-477	415	14	likely	likely	ADJ
ftr-477	415	15	to	to	PART
ftr-477	415	16	be	be	AUX
ftr-477	415	17	made	make	VERB
ftr-477	415	18	because	because	SCONJ
ftr-477	415	19	the	the	DET
ftr-477	415	20	problems	problem	NOUN
ftr-477	415	21	in	in	ADP
ftr-477	415	22	determining	determine	VERB
ftr-477	415	23	the	the	DET
ftr-477	415	24	amount	amount	NOUN
ftr-477	415	25	to	to	PART
ftr-477	415	26	be	be	AUX
ftr-477	415	27	allocated	allocate	VERB
ftr-477	415	28	are	be	AUX
ftr-477	415	29	mind	mind	NOUN
ftr-477	415	30	-	-	PUNCT
ftr-477	415	31	boggling	boggle	VERB
ftr-477	415	32	.	.	PUNCT
ftr-477	416	1	in	in	ADP
ftr-477	416	2	the	the	DET
ftr-477	416	3	case	case	NOUN
ftr-477	416	4	of	of	ADP
ftr-477	416	5	compensation	compensation	NOUN
ftr-477	416	6	received	receive	VERB
ftr-477	416	7	for	for	ADP
ftr-477	416	8	an	an	DET
ftr-477	416	9	injured	injure	VERB
ftr-477	416	10	reputation	reputation	NOUN
ftr-477	416	11	,	,	PUNCT
ftr-477	416	12	one	one	NUM
ftr-477	416	13	possible	possible	ADJ
ftr-477	416	14	solution	solution	NOUN
ftr-477	416	15	to	to	ADP
ftr-477	416	16	the	the	DET
ftr-477	416	17	basis	basis	NOUN
ftr-477	416	18	problem	problem	NOUN
ftr-477	416	19	would	would	AUX
ftr-477	416	20	be	be	AUX
ftr-477	416	21	to	to	PART
ftr-477	416	22	arbitrarily	arbitrarily	ADV
ftr-477	416	23	exclude	exclude	VERB
ftr-477	416	24	from	from	ADP
ftr-477	416	25	income	income	NOUN
ftr-477	416	26	some	some	DET
ftr-477	416	27	part	part	NOUN
ftr-477	416	28	of	of	ADP
ftr-477	416	29	the	the	DET
ftr-477	416	30	compensation	compensation	NOUN
ftr-477	416	31	.	.	PUNCT
ftr-477	417	1	however	however	ADV
ftr-477	417	2	,	,	PUNCT
ftr-477	417	3	the	the	DET
ftr-477	417	4	basis	basis	NOUN
ftr-477	417	5	of	of	ADP
ftr-477	417	6	a	a	DET
ftr-477	417	7	taxpayer	taxpayer	NOUN
ftr-477	417	8	's	's	PART
ftr-477	417	9	reputation	reputation	NOUN
ftr-477	417	10	would	would	AUX
ftr-477	417	11	be	be	AUX
ftr-477	417	12	quite	quite	ADV
ftr-477	417	13	small	small	ADJ
ftr-477	417	14	and	and	CCONJ
ftr-477	417	15	would	would	AUX
ftr-477	417	16	justify	justify	VERB
ftr-477	417	17	excluding	exclude	VERB
ftr-477	417	18	no	no	DET
ftr-477	417	19	more	more	ADJ
ftr-477	417	20	than	than	ADP
ftr-477	417	21	a	a	DET
ftr-477	417	22	small	small	ADJ
ftr-477	417	23	amount	amount	NOUN
ftr-477	417	24	of	of	ADP
ftr-477	417	25	compensation	compensation	NOUN
ftr-477	417	26	.	.	PUNCT
ftr-477	418	1	moreover	moreover	ADV
ftr-477	418	2	,	,	PUNCT
ftr-477	418	3	in	in	ADP
ftr-477	418	4	the	the	DET
ftr-477	418	5	normal	normal	ADJ
ftr-477	418	6	course	course	NOUN
ftr-477	418	7	of	of	ADP
ftr-477	418	8	exploiting	exploit	VERB
ftr-477	418	9	one	one	NUM
ftr-477	418	10	's	's	PART
ftr-477	418	11	reputation	reputation	NOUN
ftr-477	418	12	in	in	ADP
ftr-477	418	13	business	business	NOUN
ftr-477	418	14	or	or	CCONJ
ftr-477	418	15	professional	professional	ADJ
ftr-477	418	16	life	life	NOUN
ftr-477	418	17	,	,	PUNCT
ftr-477	418	18	no	no	DET
ftr-477	418	19	deduction	deduction	NOUN
ftr-477	418	20	is	be	AUX
ftr-477	418	21	allowed	allow	VERB
ftr-477	418	22	against	against	ADP
ftr-477	418	23	the	the	DET
ftr-477	418	24	resulting	result	VERB
ftr-477	418	25	income	income	NOUN
ftr-477	418	26	for	for	ADP
ftr-477	418	27	the	the	DET
ftr-477	418	28	cost	cost	NOUN
ftr-477	418	29	of	of	ADP
ftr-477	418	30	the	the	DET
ftr-477	418	31	reputation	reputation	NOUN
ftr-477	418	32	expended	expend	VERB
ftr-477	418	33	in	in	ADP
ftr-477	418	34	earning	earn	VERB
ftr-477	418	35	the	the	DET
ftr-477	418	36	income	income	NOUN
ftr-477	418	37	.	.	PUNCT
ftr-477	419	1	finally	finally	ADV
ftr-477	419	2	,	,	PUNCT
ftr-477	419	3	as	as	SCONJ
ftr-477	419	4	shown	show	VERB
ftr-477	419	5	later	later	ADV
ftr-477	419	6	in	in	ADP
ftr-477	419	7	this	this	DET
ftr-477	419	8	part	part	NOUN
ftr-477	419	9	,	,	PUNCT
ftr-477	419	10	when	when	SCONJ
ftr-477	419	11	everything	everything	PRON
ftr-477	419	12	is	be	AUX
ftr-477	419	13	taken	take	VERB
ftr-477	419	14	into	into	ADP
ftr-477	419	15	account	account	NOUN
ftr-477	419	16	,	,	PUNCT
ftr-477	419	17	the	the	DET
ftr-477	419	18	policy	policy	NOUN
ftr-477	419	19	justification	justification	NOUN
ftr-477	419	20	for	for	ADP
ftr-477	419	21	excluding	exclude	VERB
ftr-477	419	22	damages	damage	NOUN
ftr-477	419	23	received	receive	VERB
ftr-477	419	24	for	for	ADP
ftr-477	419	25	nonphysical	nonphysical	ADJ
ftr-477	419	26	injuries	injury	NOUN
ftr-477	419	27	is	be	AUX
ftr-477	419	28	much	much	ADV
ftr-477	419	29	weaker	weak	ADJ
ftr-477	419	30	than	than	ADP
ftr-477	419	31	the	the	DET
ftr-477	419	32	case	case	NOUN
ftr-477	419	33	for	for	ADP
ftr-477	419	34	physical	physical	ADJ
ftr-477	419	35	injuries	injury	NOUN
ftr-477	419	36	.	.	PUNCT
ftr-477	420	1	third	third	ADJ
ftr-477	420	2	,	,	PUNCT
ftr-477	420	3	some	some	DET
ftr-477	420	4	courts	court	NOUN
ftr-477	420	5	and	and	CCONJ
ftr-477	420	6	commentators	commentator	NOUN
ftr-477	420	7	have	have	AUX
ftr-477	420	8	suggested	suggest	VERB
ftr-477	420	9	that	that	SCONJ
ftr-477	420	10	the	the	DET
ftr-477	420	11	human	human	ADJ
ftr-477	420	12	capital	capital	NOUN
ftr-477	420	13	theory	theory	NOUN
ftr-477	420	14	is	be	AUX
ftr-477	420	15	undercut	undercut	ADJ
ftr-477	420	16	by	by	ADP
ftr-477	420	17	the	the	DET
ftr-477	420	18	fact	fact	NOUN
ftr-477	420	19	that	that	SCONJ
ftr-477	420	20	the	the	DET
ftr-477	420	21	section	section	NOUN
ftr-477	420	22	104(a)(2	104(a)(2	NUM
ftr-477	420	23	)	)	PUNCT
ftr-477	420	24	exclusion	exclusion	NOUN
ftr-477	420	25	extends	extend	VERB
ftr-477	420	26	to	to	ADP
ftr-477	420	27	damages	damage	NOUN
ftr-477	420	28	in	in	ADP
ftr-477	420	29	substitution	substitution	NOUN
ftr-477	420	30	for	for	ADP
ftr-477	420	31	lost	lost	ADJ
ftr-477	420	32	income	income	NOUN
ftr-477	420	33	.	.	PUNCT
ftr-477	420	34	'	'	PUNCT
ftr-477	421	1	this	this	PRON
ftr-477	421	2	is	be	AUX
ftr-477	421	3	a	a	DET
ftr-477	421	4	different	different	ADJ
ftr-477	421	5	point	point	NOUN
ftr-477	421	6	from	from	ADP
ftr-477	421	7	the	the	DET
ftr-477	421	8	one	one	NOUN
ftr-477	421	9	that	that	PRON
ftr-477	421	10	the	the	DET
ftr-477	421	11	author	author	NOUN
ftr-477	421	12	makes	make	VERB
ftr-477	421	13	below	below	ADV
ftr-477	421	14	in	in	ADP
ftr-477	421	15	asserting	assert	VERB
ftr-477	421	16	that	that	SCONJ
ftr-477	421	17	if	if	SCONJ
ftr-477	421	18	the	the	DET
ftr-477	421	19	human	human	ADJ
ftr-477	421	20	capital	capital	NOUN
ftr-477	421	21	theory	theory	NOUN
ftr-477	421	22	were	be	AUX
ftr-477	421	23	valid	valid	ADJ
ftr-477	421	24	and	and	CCONJ
ftr-477	421	25	were	be	AUX
ftr-477	421	26	applied	apply	VERB
ftr-477	421	27	consistently	consistently	ADV
ftr-477	421	28	throughout	throughout	ADP
ftr-477	421	29	the	the	DET
ftr-477	421	30	tax	tax	NOUN
ftr-477	421	31	law	law	NOUN
ftr-477	421	32	,	,	PUNCT
ftr-477	421	33	gain	gain	NOUN
ftr-477	421	34	from	from	ADP
ftr-477	421	35	a	a	DET
ftr-477	421	36	sale	sale	NOUN
ftr-477	421	37	of	of	ADP
ftr-477	421	38	a	a	DET
ftr-477	421	39	personal	personal	ADJ
ftr-477	421	40	right	right	NOUN
ftr-477	421	41	would	would	AUX
ftr-477	421	42	not	not	PART
ftr-477	421	43	be	be	AUX
ftr-477	421	44	taxed	tax	VERB
ftr-477	421	45	.	.	PUNCT
ftr-477	422	1	the	the	DET
ftr-477	422	2	author	author	NOUN
ftr-477	422	3	does	do	AUX
ftr-477	422	4	not	not	PART
ftr-477	422	5	share	share	VERB
ftr-477	422	6	the	the	DET
ftr-477	422	7	view	view	NOUN
ftr-477	422	8	that	that	SCONJ
ftr-477	422	9	the	the	DET
ftr-477	422	10	statutory	statutory	ADJ
ftr-477	422	11	exclusion	exclusion	NOUN
ftr-477	422	12	of	of	ADP
ftr-477	422	13	damages	damage	NOUN
ftr-477	422	14	for	for	ADP
ftr-477	422	15	lost	lost	ADJ
ftr-477	422	16	income	income	NOUN
ftr-477	422	17	is	be	AUX
ftr-477	422	18	inconsistent	inconsistent	ADJ
ftr-477	422	19	with	with	ADP
ftr-477	422	20	the	the	DET
ftr-477	422	21	human	human	ADJ
ftr-477	422	22	capital	capital	NOUN
ftr-477	422	23	justification	justification	NOUN
ftr-477	422	24	.	.	PUNCT
ftr-477	423	1	while	while	SCONJ
ftr-477	423	2	the	the	DET
ftr-477	423	3	recovery	recovery	NOUN
ftr-477	423	4	of	of	ADP
ftr-477	423	5	human	human	ADJ
ftr-477	423	6	capital	capital	NOUN
ftr-477	423	7	theory	theory	NOUN
ftr-477	423	8	does	do	AUX
ftr-477	423	9	not	not	PART
ftr-477	423	10	support	support	VERB
ftr-477	423	11	the	the	DET
ftr-477	423	12	statutory	statutory	ADJ
ftr-477	423	13	treatment	treatment	NOUN
ftr-477	423	14	of	of	ADP
ftr-477	423	15	damages	damage	NOUN
ftr-477	423	16	for	for	ADP
ftr-477	423	17	lost	lost	ADJ
ftr-477	423	18	income	income	NOUN
ftr-477	423	19	,	,	PUNCT
ftr-477	423	20	that	that	DET
ftr-477	423	21	treatment	treatment	NOUN
ftr-477	423	22	is	be	AUX
ftr-477	423	23	not	not	PART
ftr-477	423	24	inconsistent	inconsistent	ADJ
ftr-477	423	25	with	with	ADP
ftr-477	423	26	the	the	DET
ftr-477	423	27	theory	theory	NOUN
ftr-477	423	28	;	;	PUNCT
ftr-477	423	29	rather	rather	ADV
ftr-477	423	30	,	,	PUNCT
ftr-477	423	31	it	it	PRON
ftr-477	423	32	rests	rest	VERB
ftr-477	423	33	64	64	NUM
ftr-477	423	34	.	.	PUNCT
ftr-477	424	1	regs	reg	NOUN
ftr-477	424	2	.	.	PUNCT
ftr-477	425	1	§	§	PROPN
ftr-477	425	2	1.162	1.162	NUM
ftr-477	425	3	-	-	SYM
ftr-477	425	4	4	4	NUM
ftr-477	425	5	.	.	NOUN
ftr-477	425	6	65	65	NUM
ftr-477	425	7	.	.	PUNCT
ftr-477	426	1	see	see	VERB
ftr-477	426	2	i.t	i.t	PROPN
ftr-477	426	3	.	.	PROPN
ftr-477	426	4	4094	4094	NUM
ftr-477	426	5	,	,	PUNCT
ftr-477	426	6	1952	1952	NUM
ftr-477	426	7	-	-	SYM
ftr-477	426	8	2	2	NUM
ftr-477	426	9	c.b	c.b	PROPN
ftr-477	426	10	.	.	PROPN
ftr-477	426	11	134	134	NUM
ftr-477	426	12	(	(	PUNCT
ftr-477	426	13	holding	hold	VERB
ftr-477	426	14	that	that	SCONJ
ftr-477	426	15	the	the	DET
ftr-477	426	16	cost	cost	NOUN
ftr-477	426	17	of	of	ADP
ftr-477	426	18	repainting	repaint	VERB
ftr-477	426	19	a	a	DET
ftr-477	426	20	personal	personal	ADJ
ftr-477	426	21	residence	residence	NOUN
ftr-477	426	22	is	be	AUX
ftr-477	426	23	not	not	PART
ftr-477	426	24	a	a	DET
ftr-477	426	25	proper	proper	ADJ
ftr-477	426	26	adjustment	adjustment	NOUN
ftr-477	426	27	to	to	ADP
ftr-477	426	28	its	its	PRON
ftr-477	426	29	basis	basis	NOUN
ftr-477	426	30	)	)	PUNCT
ftr-477	426	31	.	.	PUNCT
ftr-477	427	1	66	66	NUM
ftr-477	427	2	.	.	PUNCT
ftr-477	428	1	see	see	VERB
ftr-477	428	2	,	,	PUNCT
ftr-477	428	3	e.g.	e.g.	ADV
ftr-477	428	4	,	,	PUNCT
ftr-477	428	5	yorio	yorio	PROPN
ftr-477	428	6	,	,	PUNCT
ftr-477	428	7	supra	supra	PROPN
ftr-477	428	8	note	note	VERB
ftr-477	428	9	50	50	NUM
ftr-477	428	10	,	,	PUNCT
ftr-477	428	11	at	at	ADP
ftr-477	428	12	712	712	NUM
ftr-477	428	13	.	.	PUNCT
ftr-477	429	1	[	[	X
ftr-477	429	2	vol	vol	NOUN
ftr-477	429	3	2:6	2:6	NUM
ftr-477	429	4	compensatory	compensatory	ADJ
ftr-477	429	5	and	and	CCONJ
ftr-477	429	6	pimitive	pimitive	ADJ
ftr-477	429	7	damages	damage	NOUN
ftr-477	429	8	on	on	ADP
ftr-477	429	9	a	a	DET
ftr-477	429	10	separate	separate	ADJ
ftr-477	429	11	,	,	PUNCT
ftr-477	429	12	independent	independent	ADJ
ftr-477	429	13	rationale	rationale	NOUN
ftr-477	429	14	.	.	PUNCT
ftr-477	430	1	the	the	DET
ftr-477	430	2	reason	reason	NOUN
ftr-477	430	3	for	for	ADP
ftr-477	430	4	excluding	exclude	VERB
ftr-477	430	5	compensation	compensation	NOUN
ftr-477	430	6	for	for	ADP
ftr-477	430	7	lost	lose	VERB
ftr-477	430	8	income	income	NOUN
ftr-477	430	9	is	be	AUX
ftr-477	430	10	discussed	discuss	VERB
ftr-477	430	11	below	below	ADV
ftr-477	430	12	in	in	ADP
ftr-477	430	13	part	part	NOUN
ftr-477	430	14	1i.e	1i.e	NUM
ftr-477	430	15	.	.	PUNCT
ftr-477	431	1	this	this	DET
ftr-477	431	2	reason	reason	NOUN
ftr-477	431	3	does	do	AUX
ftr-477	431	4	not	not	PART
ftr-477	431	5	encompass	encompass	VERB
ftr-477	431	6	interest	interest	NOUN
ftr-477	431	7	.	.	PUNCT
ftr-477	432	1	section	section	NOUN
ftr-477	432	2	104(a)(2	104(a)(2	NUM
ftr-477	432	3	)	)	PUNCT
ftr-477	432	4	was	be	AUX
ftr-477	432	5	amended	amend	VERB
ftr-477	432	6	in	in	ADP
ftr-477	432	7	1983	1983	NUM
ftr-477	432	8	to	to	PART
ftr-477	432	9	permit	permit	VERB
ftr-477	432	10	personal	personal	ADJ
ftr-477	432	11	injury	injury	NOUN
ftr-477	432	12	damages	damage	NOUN
ftr-477	432	13	to	to	PART
ftr-477	432	14	be	be	AUX
ftr-477	432	15	received	receive	VERB
ftr-477	432	16	in	in	ADP
ftr-477	432	17	periodic	periodic	ADJ
ftr-477	432	18	installments	installment	NOUN
ftr-477	432	19	without	without	ADP
ftr-477	432	20	causing	cause	VERB
ftr-477	432	21	the	the	DET
ftr-477	432	22	recipient	recipient	NOUN
ftr-477	432	23	to	to	PART
ftr-477	432	24	be	be	AUX
ftr-477	432	25	taxed	tax	VERB
ftr-477	432	26	on	on	ADP
ftr-477	432	27	the	the	DET
ftr-477	432	28	interest	interest	NOUN
ftr-477	432	29	element	element	NOUN
ftr-477	432	30	in	in	ADP
ftr-477	432	31	the	the	DET
ftr-477	432	32	deferred	defer	VERB
ftr-477	432	33	receipts	receipt	NOUN
ftr-477	432	34	.	.	PUNCT
ftr-477	433	1	if	if	SCONJ
ftr-477	433	2	an	an	DET
ftr-477	433	3	interest	interest	NOUN
ftr-477	433	4	element	element	NOUN
ftr-477	433	5	were	be	AUX
ftr-477	433	6	to	to	PART
ftr-477	433	7	be	be	AUX
ftr-477	433	8	segregated	segregate	VERB
ftr-477	433	9	and	and	CCONJ
ftr-477	433	10	taxed	tax	VERB
ftr-477	433	11	,	,	PUNCT
ftr-477	433	12	the	the	DET
ftr-477	433	13	interest	interest	NOUN
ftr-477	433	14	portion	portion	NOUN
ftr-477	433	15	could	could	AUX
ftr-477	433	16	be	be	AUX
ftr-477	433	17	calculated	calculate	VERB
ftr-477	433	18	only	only	ADV
ftr-477	433	19	if	if	SCONJ
ftr-477	433	20	congress	congress	PROPN
ftr-477	433	21	settled	settle	VERB
ftr-477	433	22	on	on	ADP
ftr-477	433	23	a	a	DET
ftr-477	433	24	rate	rate	NOUN
ftr-477	433	25	of	of	ADP
ftr-477	433	26	interest	interest	NOUN
ftr-477	433	27	,	,	PUNCT
ftr-477	433	28	and	and	CCONJ
ftr-477	433	29	the	the	DET
ftr-477	433	30	computation	computation	NOUN
ftr-477	433	31	might	might	AUX
ftr-477	433	32	be	be	AUX
ftr-477	433	33	quite	quite	ADV
ftr-477	433	34	complex	complex	ADJ
ftr-477	433	35	if	if	SCONJ
ftr-477	433	36	future	future	ADJ
ftr-477	433	37	installments	installment	NOUN
ftr-477	433	38	are	be	AUX
ftr-477	433	39	contingent	contingent	ADJ
ftr-477	433	40	.	.	PUNCT
ftr-477	434	1	congress	congress	PROPN
ftr-477	434	2	most	most	ADV
ftr-477	434	3	likely	likely	ADV
ftr-477	434	4	decided	decide	VERB
ftr-477	434	5	against	against	ADP
ftr-477	434	6	the	the	DET
ftr-477	434	7	imputation	imputation	NOUN
ftr-477	434	8	of	of	ADP
ftr-477	434	9	interest	interest	NOUN
ftr-477	434	10	on	on	ADP
ftr-477	434	11	periodic	periodic	ADJ
ftr-477	434	12	payments	payment	NOUN
ftr-477	434	13	of	of	ADP
ftr-477	434	14	damages	damage	NOUN
ftr-477	434	15	in	in	ADP
ftr-477	434	16	order	order	NOUN
ftr-477	434	17	to	to	PART
ftr-477	434	18	avoid	avoid	VERB
ftr-477	434	19	the	the	DET
ftr-477	434	20	administrative	administrative	ADJ
ftr-477	434	21	burden	burden	NOUN
ftr-477	434	22	of	of	ADP
ftr-477	434	23	making	make	VERB
ftr-477	434	24	those	those	DET
ftr-477	434	25	calculations	calculation	NOUN
ftr-477	434	26	.	.	PUNCT
ftr-477	435	1	however	however	ADV
ftr-477	435	2	,	,	PUNCT
ftr-477	435	3	in	in	ADP
ftr-477	435	4	requiring	require	VERB
ftr-477	435	5	the	the	DET
ftr-477	435	6	imputation	imputation	NOUN
ftr-477	435	7	of	of	ADP
ftr-477	435	8	interest	interest	NOUN
ftr-477	435	9	in	in	ADP
ftr-477	435	10	many	many	ADJ
ftr-477	435	11	other	other	ADJ
ftr-477	435	12	deferred	deferred	ADJ
ftr-477	435	13	payment	payment	NOUN
ftr-477	435	14	contexts	context	NOUN
ftr-477	435	15	,	,	PUNCT
ftr-477	435	16	congress	congress	PROPN
ftr-477	435	17	has	have	AUX
ftr-477	435	18	not	not	PART
ftr-477	435	19	been	be	AUX
ftr-477	435	20	deterred	deter	VERB
ftr-477	435	21	by	by	ADP
ftr-477	435	22	the	the	DET
ftr-477	435	23	burden	burden	NOUN
ftr-477	435	24	of	of	ADP
ftr-477	435	25	the	the	DET
ftr-477	435	26	calculations	calculation	NOUN
ftr-477	435	27	.	.	PUNCT
ftr-477	436	1	the	the	DET
ftr-477	436	2	difficulty	difficulty	NOUN
ftr-477	436	3	of	of	ADP
ftr-477	436	4	making	make	VERB
ftr-477	436	5	an	an	DET
ftr-477	436	6	imputed	imputed	ADJ
ftr-477	436	7	interest	interest	NOUN
ftr-477	436	8	calculation	calculation	NOUN
ftr-477	436	9	is	be	AUX
ftr-477	436	10	of	of	ADP
ftr-477	436	11	a	a	DET
ftr-477	436	12	much	much	ADV
ftr-477	436	13	lesser	less	ADJ
ftr-477	436	14	order	order	NOUN
ftr-477	436	15	of	of	ADP
ftr-477	436	16	magnitude	magnitude	NOUN
ftr-477	436	17	than	than	ADP
ftr-477	436	18	the	the	DET
ftr-477	436	19	difficulty	difficulty	NOUN
ftr-477	436	20	of	of	ADP
ftr-477	436	21	separating	separate	VERB
ftr-477	436	22	income	income	NOUN
ftr-477	436	23	-	-	PUNCT
ftr-477	436	24	related	relate	VERB
ftr-477	436	25	damages	damage	NOUN
ftr-477	436	26	from	from	ADP
ftr-477	436	27	a	a	DET
ftr-477	436	28	lump	lump	NOUN
ftr-477	436	29	sum	sum	NOUN
ftr-477	436	30	damage	damage	NOUN
ftr-477	436	31	award	award	NOUN
ftr-477	436	32	or	or	CCONJ
ftr-477	436	33	settlement	settlement	NOUN
ftr-477	436	34	,	,	PUNCT
ftr-477	436	35	as	as	SCONJ
ftr-477	436	36	discussed	discuss	VERB
ftr-477	436	37	in	in	ADP
ftr-477	436	38	part	part	NOUN
ftr-477	436	39	m.e.2	m.e.2	X
ftr-477	436	40	of	of	ADP
ftr-477	436	41	this	this	DET
ftr-477	436	42	article	article	NOUN
ftr-477	436	43	.	.	PUNCT
ftr-477	437	1	rather	rather	ADV
ftr-477	437	2	than	than	ADP
ftr-477	437	3	raising	raise	VERB
ftr-477	437	4	questions	question	NOUN
ftr-477	437	5	as	as	ADP
ftr-477	437	6	to	to	ADP
ftr-477	437	7	whether	whether	SCONJ
ftr-477	437	8	there	there	PRON
ftr-477	437	9	is	be	VERB
ftr-477	437	10	a	a	DET
ftr-477	437	11	discemable	discemable	ADJ
ftr-477	437	12	purpose	purpose	NOUN
ftr-477	437	13	underlying	underlying	ADJ
ftr-477	437	14	section	section	NOUN
ftr-477	437	15	104(a)(2	104(a)(2	NUM
ftr-477	437	16	)	)	PUNCT
ftr-477	437	17	,	,	PUNCT
ftr-477	437	18	the	the	DET
ftr-477	437	19	weakness	weakness	NOUN
ftr-477	437	20	of	of	ADP
ftr-477	437	21	the	the	DET
ftr-477	437	22	independent	independent	ADJ
ftr-477	437	23	justification	justification	NOUN
ftr-477	437	24	that	that	PRON
ftr-477	437	25	underlies	underlie	VERB
ftr-477	437	26	the	the	DET
ftr-477	437	27	1983	1983	NUM
ftr-477	437	28	amendment	amendment	NOUN
ftr-477	437	29	merely	merely	ADV
ftr-477	437	30	raises	raise	VERB
ftr-477	437	31	the	the	DET
ftr-477	437	32	question	question	NOUN
ftr-477	437	33	of	of	ADP
ftr-477	437	34	whether	whether	SCONJ
ftr-477	437	35	the	the	DET
ftr-477	437	36	adoption	adoption	NOUN
ftr-477	437	37	of	of	ADP
ftr-477	437	38	that	that	DET
ftr-477	437	39	amendment	amendment	NOUN
ftr-477	437	40	was	be	AUX
ftr-477	437	41	wise	wise	ADJ
ftr-477	437	42	.	.	PUNCT
ftr-477	438	1	the	the	DET
ftr-477	438	2	justification	justification	NOUN
ftr-477	438	3	for	for	ADP
ftr-477	438	4	the	the	DET
ftr-477	438	5	1983	1983	NUM
ftr-477	438	6	amendment	amendment	NOUN
ftr-477	438	7	,	,	PUNCT
ftr-477	438	8	weak	weak	ADJ
ftr-477	438	9	as	as	SCONJ
ftr-477	438	10	it	it	PRON
ftr-477	438	11	may	may	AUX
ftr-477	438	12	be	be	AUX
ftr-477	438	13	,	,	PUNCT
ftr-477	438	14	does	do	AUX
ftr-477	438	15	not	not	PART
ftr-477	438	16	support	support	VERB
ftr-477	438	17	an	an	DET
ftr-477	438	18	exclusion	exclusion	NOUN
ftr-477	438	19	of	of	ADP
ftr-477	438	20	prejudgment	prejudgment	NOUN
ftr-477	438	21	interest	interest	NOUN
ftr-477	438	22	.	.	PUNCT
ftr-477	439	1	while	while	SCONJ
ftr-477	439	2	the	the	DET
ftr-477	439	3	computational	computational	ADJ
ftr-477	439	4	burden	burden	NOUN
ftr-477	439	5	of	of	ADP
ftr-477	439	6	imputing	impute	VERB
ftr-477	439	7	interest	interest	NOUN
ftr-477	439	8	on	on	ADP
ftr-477	439	9	sums	sum	NOUN
ftr-477	439	10	payable	payable	ADJ
ftr-477	439	11	in	in	ADP
ftr-477	439	12	periodic	periodic	ADJ
ftr-477	439	13	installments	installment	NOUN
ftr-477	439	14	would	would	AUX
ftr-477	439	15	not	not	PART
ftr-477	439	16	be	be	AUX
ftr-477	439	17	overwhelming	overwhelming	ADJ
ftr-477	439	18	,	,	PUNCT
ftr-477	439	19	it	it	PRON
ftr-477	439	20	is	be	AUX
ftr-477	439	21	meaningful	meaningful	ADJ
ftr-477	439	22	.	.	PUNCT
ftr-477	440	1	prejudgment	prejudgment	NOUN
ftr-477	440	2	interest	interest	NOUN
ftr-477	440	3	,	,	PUNCT
ftr-477	440	4	on	on	ADP
ftr-477	440	5	the	the	DET
ftr-477	440	6	other	other	ADJ
ftr-477	440	7	hand	hand	NOUN
ftr-477	440	8	,	,	PUNCT
ftr-477	440	9	is	be	AUX
ftr-477	440	10	at	at	ADP
ftr-477	440	11	a	a	DET
ftr-477	440	12	specified	specified	ADJ
ftr-477	440	13	rate	rate	NOUN
ftr-477	440	14	for	for	ADP
ftr-477	440	15	an	an	DET
ftr-477	440	16	easily	easily	ADV
ftr-477	440	17	determinable	determinable	ADJ
ftr-477	440	18	period	period	NOUN
ftr-477	440	19	of	of	ADP
ftr-477	440	20	time	time	NOUN
ftr-477	440	21	,	,	PUNCT
ftr-477	440	22	and	and	CCONJ
ftr-477	440	23	the	the	DET
ftr-477	440	24	calculation	calculation	NOUN
ftr-477	440	25	of	of	ADP
ftr-477	440	26	the	the	DET
ftr-477	440	27	amount	amount	NOUN
ftr-477	440	28	of	of	ADP
ftr-477	440	29	that	that	DET
ftr-477	440	30	interest	interest	NOUN
ftr-477	440	31	presents	present	VERB
ftr-477	440	32	no	no	DET
ftr-477	440	33	difficulty	difficulty	NOUN
ftr-477	440	34	.	.	PUNCT
ftr-477	441	1	finally	finally	ADV
ftr-477	441	2	,	,	PUNCT
ftr-477	441	3	and	and	CCONJ
ftr-477	441	4	most	most	ADV
ftr-477	441	5	significantly	significantly	ADV
ftr-477	441	6	,	,	PUNCT
ftr-477	441	7	the	the	DET
ftr-477	441	8	human	human	ADJ
ftr-477	441	9	capital	capital	NOUN
ftr-477	441	10	rationale	rationale	NOUN
ftr-477	441	11	does	do	AUX
ftr-477	441	12	not	not	PART
ftr-477	441	13	jibe	jibe	VERB
ftr-477	441	14	with	with	ADP
ftr-477	441	15	the	the	DET
ftr-477	441	16	tax	tax	NOUN
ftr-477	441	17	law	law	NOUN
ftr-477	441	18	's	's	PART
ftr-477	441	19	treatment	treatment	NOUN
ftr-477	441	20	of	of	ADP
ftr-477	441	21	voluntary	voluntary	ADJ
ftr-477	441	22	dispositions	disposition	NOUN
ftr-477	441	23	of	of	ADP
ftr-477	441	24	human	human	ADJ
ftr-477	441	25	capital	capital	NOUN
ftr-477	441	26	.	.	PUNCT
ftr-477	442	1	the	the	DET
ftr-477	442	2	section	section	NOUN
ftr-477	442	3	104(a)(2	104(a)(2	NUM
ftr-477	442	4	)	)	PUNCT
ftr-477	442	5	exclusion	exclusion	NOUN
ftr-477	442	6	applies	apply	VERB
ftr-477	442	7	only	only	ADV
ftr-477	442	8	to	to	ADP
ftr-477	442	9	damages	damage	NOUN
ftr-477	442	10	(	(	PUNCT
ftr-477	442	11	or	or	CCONJ
ftr-477	442	12	to	to	ADP
ftr-477	442	13	a	a	DET
ftr-477	442	14	settlement	settlement	NOUN
ftr-477	442	15	of	of	ADP
ftr-477	442	16	a	a	DET
ftr-477	442	17	claim	claim	NOUN
ftr-477	442	18	for	for	ADP
ftr-477	442	19	damages	damage	NOUN
ftr-477	442	20	)	)	PUNCT
ftr-477	442	21	received	receive	VERB
ftr-477	442	22	on	on	ADP
ftr-477	442	23	account	account	NOUN
ftr-477	442	24	of	of	ADP
ftr-477	442	25	a	a	DET
ftr-477	442	26	personal	personal	ADJ
ftr-477	442	27	injury	injury	NOUN
ftr-477	442	28	or	or	CCONJ
ftr-477	442	29	sickness	sickness	NOUN
ftr-477	442	30	.	.	PUNCT
ftr-477	443	1	it	it	PRON
ftr-477	443	2	has	have	VERB
ftr-477	443	3	no	no	DET
ftr-477	443	4	application	application	NOUN
ftr-477	443	5	to	to	ADP
ftr-477	443	6	an	an	DET
ftr-477	443	7	individual	individual	NOUN
ftr-477	443	8	's	's	PART
ftr-477	443	9	voluntary	voluntary	ADJ
ftr-477	443	10	sale	sale	NOUN
ftr-477	443	11	of	of	ADP
ftr-477	443	12	a	a	DET
ftr-477	443	13	body	body	NOUN
ftr-477	443	14	part	part	NOUN
ftr-477	443	15	or	or	CCONJ
ftr-477	443	16	personal	personal	ADJ
ftr-477	443	17	right	right	NOUN
ftr-477	443	18	.	.	PUNCT
ftr-477	444	1	federal	federal	ADJ
ftr-477	444	2	law	law	NOUN
ftr-477	444	3	prohibits	prohibit	VERB
ftr-477	444	4	the	the	DET
ftr-477	444	5	sale	sale	NOUN
ftr-477	444	6	of	of	ADP
ftr-477	444	7	human	human	ADJ
ftr-477	444	8	organs.67	organs.67	PROPN
ftr-477	445	1	but	but	CCONJ
ftr-477	445	2	,	,	PUNCT
ftr-477	445	3	if	if	SCONJ
ftr-477	445	4	such	such	DET
ftr-477	445	5	a	a	DET
ftr-477	445	6	sale	sale	NOUN
ftr-477	445	7	were	be	AUX
ftr-477	445	8	permitted	permit	VERB
ftr-477	445	9	or	or	CCONJ
ftr-477	445	10	were	be	AUX
ftr-477	445	11	made	make	VERB
ftr-477	445	12	in	in	ADP
ftr-477	445	13	violation	violation	NOUN
ftr-477	445	14	of	of	ADP
ftr-477	445	15	the	the	DET
ftr-477	445	16	law	law	NOUN
ftr-477	445	17	(	(	PUNCT
ftr-477	445	18	if	if	SCONJ
ftr-477	445	19	,	,	PUNCT
ftr-477	445	20	for	for	ADP
ftr-477	445	21	example	example	NOUN
ftr-477	445	22	,	,	PUNCT
ftr-477	445	23	a	a	DET
ftr-477	445	24	kidney	kidney	NOUN
ftr-477	445	25	were	be	AUX
ftr-477	445	26	sold	sell	VERB
ftr-477	445	27	to	to	ADP
ftr-477	445	28	a	a	DET
ftr-477	445	29	person	person	NOUN
ftr-477	445	30	needing	need	VERB
ftr-477	445	31	a	a	DET
ftr-477	445	32	transplant	transplant	NOUN
ftr-477	445	33	)	)	PUNCT
ftr-477	445	34	,	,	PUNCT
ftr-477	445	35	the	the	DET
ftr-477	445	36	entire	entire	ADJ
ftr-477	445	37	amount	amount	NOUN
ftr-477	445	38	received	receive	VERB
ftr-477	445	39	by	by	ADP
ftr-477	445	40	the	the	DET
ftr-477	445	41	seller	seller	NOUN
ftr-477	445	42	would	would	AUX
ftr-477	445	43	be	be	AUX
ftr-477	445	44	taxed	tax	VERB
ftr-477	445	45	as	as	ADP
ftr-477	445	46	gain	gain	NOUN
ftr-477	445	47	.	.	PUNCT
ftr-477	446	1	it	it	PRON
ftr-477	446	2	would	would	AUX
ftr-477	446	3	not	not	PART
ftr-477	446	4	matter	matter	VERB
ftr-477	446	5	that	that	SCONJ
ftr-477	446	6	the	the	DET
ftr-477	446	7	amount	amount	NOUN
ftr-477	446	8	realized	realize	VERB
ftr-477	446	9	merely	merely	ADV
ftr-477	446	10	replaced	replace	VERB
ftr-477	446	11	a	a	DET
ftr-477	446	12	part	part	NOUN
ftr-477	446	13	of	of	ADP
ftr-477	446	14	the	the	DET
ftr-477	446	15	seller	seller	NOUN
ftr-477	446	16	's	's	PART
ftr-477	446	17	human	human	ADJ
ftr-477	446	18	capital	capital	NOUN
ftr-477	446	19	or	or	CCONJ
ftr-477	446	20	that	that	SCONJ
ftr-477	446	21	the	the	DET
ftr-477	446	22	organ	organ	NOUN
ftr-477	446	23	's	's	PART
ftr-477	446	24	basis	basis	NOUN
ftr-477	446	25	is	be	AUX
ftr-477	446	26	unascertainable	unascertainable	ADJ
ftr-477	446	27	.	.	PUNCT
ftr-477	447	1	the	the	DET
ftr-477	447	2	prohibition	prohibition	NOUN
ftr-477	447	3	against	against	ADP
ftr-477	447	4	the	the	DET
ftr-477	447	5	sale	sale	NOUN
ftr-477	447	6	of	of	ADP
ftr-477	447	7	a	a	DET
ftr-477	447	8	human	human	ADJ
ftr-477	447	9	organ	organ	NOUN
ftr-477	447	10	does	do	AUX
ftr-477	447	11	not	not	PART
ftr-477	447	12	apply	apply	VERB
ftr-477	447	13	to	to	ADP
ftr-477	447	14	the	the	DET
ftr-477	447	15	sale	sale	NOUN
ftr-477	447	16	of	of	ADP
ftr-477	447	17	blood	blood	NOUN
ftr-477	447	18	,	,	PUNCT
ftr-477	447	19	and	and	CCONJ
ftr-477	447	20	it	it	PRON
ftr-477	447	21	is	be	AUX
ftr-477	447	22	well	well	ADV
ftr-477	447	23	established	establish	VERB
ftr-477	447	24	that	that	SCONJ
ftr-477	447	25	an	an	DET
ftr-477	447	26	amount	amount	NOUN
ftr-477	447	27	realized	realize	VERB
ftr-477	447	28	by	by	ADP
ftr-477	447	29	an	an	DET
ftr-477	447	30	individual	individual	NOUN
ftr-477	447	31	on	on	ADP
ftr-477	447	32	a	a	DET
ftr-477	447	33	sale	sale	NOUN
ftr-477	447	34	of	of	ADP
ftr-477	447	35	blood	blood	NOUN
ftr-477	447	36	is	be	AUX
ftr-477	447	37	ordinary	ordinary	ADJ
ftr-477	447	38	67	67	NUM
ftr-477	447	39	.	.	PUNCT
ftr-477	448	1	national	national	PROPN
ftr-477	448	2	organ	organ	PROPN
ftr-477	448	3	transplant	transplant	PROPN
ftr-477	448	4	act	act	PROPN
ftr-477	448	5	,	,	PUNCT
ftr-477	448	6	§	§	PROPN
ftr-477	448	7	301	301	NUM
ftr-477	448	8	,	,	PUNCT
ftr-477	448	9	42	42	NUM
ftr-477	448	10	u.s.c	u.s.c	ADJ
ftr-477	448	11	.	.	PUNCT
ftr-477	449	1	§	§	PROPN
ftr-477	449	2	274e(a	274e(a	PROPN
ftr-477	449	3	)	)	PUNCT
ftr-477	449	4	(	(	PUNCT
ftr-477	449	5	1988	1988	NUM
ftr-477	449	6	)	)	PUNCT
ftr-477	449	7	.	.	PUNCT
ftr-477	450	1	19951	19951	NUM
ftr-477	450	2	florida	florida	PROPN
ftr-477	450	3	tax	tax	NOUN
ftr-477	450	4	review	review	NOUN
ftr-477	450	5	income.68	income.68	PROPN
ftr-477	450	6	although	although	SCONJ
ftr-477	450	7	damages	damage	NOUN
ftr-477	450	8	for	for	ADP
ftr-477	450	9	an	an	DET
ftr-477	450	10	invasion	invasion	NOUN
ftr-477	450	11	of	of	ADP
ftr-477	450	12	privacy	privacy	NOUN
ftr-477	450	13	(	(	PUNCT
ftr-477	450	14	e.g.	e.g.	ADV
ftr-477	450	15	,	,	PUNCT
ftr-477	450	16	the	the	DET
ftr-477	450	17	use	use	NOUN
ftr-477	450	18	of	of	ADP
ftr-477	450	19	the	the	DET
ftr-477	450	20	taxpayer	taxpayer	NOUN
ftr-477	450	21	's	's	PART
ftr-477	450	22	picture	picture	NOUN
ftr-477	450	23	for	for	ADP
ftr-477	450	24	a	a	DET
ftr-477	450	25	commercial	commercial	ADJ
ftr-477	450	26	or	or	CCONJ
ftr-477	450	27	advertising	advertising	NOUN
ftr-477	450	28	program	program	NOUN
ftr-477	450	29	)	)	PUNCT
ftr-477	450	30	are	be	AUX
ftr-477	450	31	likely	likely	ADV
ftr-477	450	32	excluded	exclude	VERB
ftr-477	450	33	from	from	ADP
ftr-477	450	34	income	income	NOUN
ftr-477	450	35	by	by	ADP
ftr-477	450	36	section	section	NOUN
ftr-477	450	37	104(a)(2	104(a)(2	NUM
ftr-477	450	38	)	)	PUNCT
ftr-477	450	39	,	,	PUNCT
ftr-477	450	40	an	an	DET
ftr-477	450	41	amount	amount	NOUN
ftr-477	450	42	received	receive	VERB
ftr-477	450	43	in	in	ADP
ftr-477	450	44	a	a	DET
ftr-477	450	45	voluntary	voluntary	ADJ
ftr-477	450	46	sale	sale	NOUN
ftr-477	450	47	of	of	ADP
ftr-477	450	48	the	the	DET
ftr-477	450	49	right	right	NOUN
ftr-477	450	50	to	to	PART
ftr-477	450	51	use	use	VERB
ftr-477	450	52	the	the	DET
ftr-477	450	53	taxpayer	taxpayer	NOUN
ftr-477	450	54	's	's	PART
ftr-477	450	55	picture	picture	NOUN
ftr-477	450	56	in	in	ADP
ftr-477	450	57	a	a	DET
ftr-477	450	58	commercial	commercial	ADJ
ftr-477	450	59	program	program	NOUN
ftr-477	450	60	is	be	AUX
ftr-477	450	61	taxable	taxable	ADJ
ftr-477	450	62	.	.	PUNCT
ftr-477	451	1	it	it	PRON
ftr-477	451	2	is	be	AUX
ftr-477	451	3	clear	clear	ADJ
ftr-477	451	4	then	then	ADV
ftr-477	451	5	that	that	SCONJ
ftr-477	451	6	not	not	PART
ftr-477	451	7	all	all	DET
ftr-477	451	8	payments	payment	NOUN
ftr-477	451	9	that	that	PRON
ftr-477	451	10	substitute	substitute	VERB
ftr-477	451	11	a	a	DET
ftr-477	451	12	monetary	monetary	ADJ
ftr-477	451	13	payment	payment	NOUN
ftr-477	451	14	for	for	ADP
ftr-477	451	15	a	a	DET
ftr-477	451	16	personal	personal	ADJ
ftr-477	451	17	right	right	NOUN
ftr-477	451	18	or	or	CCONJ
ftr-477	451	19	human	human	ADJ
ftr-477	451	20	capital	capital	NOUN
ftr-477	451	21	are	be	AUX
ftr-477	451	22	excluded	exclude	VERB
ftr-477	451	23	from	from	ADP
ftr-477	451	24	income	income	NOUN
ftr-477	451	25	.	.	PUNCT
ftr-477	452	1	thus	thus	ADV
ftr-477	452	2	,	,	PUNCT
ftr-477	452	3	neither	neither	CCONJ
ftr-477	452	4	the	the	DET
ftr-477	452	5	fact	fact	NOUN
ftr-477	452	6	of	of	ADP
ftr-477	452	7	such	such	DET
ftr-477	452	8	a	a	DET
ftr-477	452	9	substitution	substitution	NOUN
ftr-477	452	10	nor	nor	CCONJ
ftr-477	452	11	the	the	DET
ftr-477	452	12	unascertainable	unascertainable	ADJ
ftr-477	452	13	basis	basis	NOUN
ftr-477	452	14	of	of	ADP
ftr-477	452	15	such	such	ADJ
ftr-477	452	16	items	item	NOUN
ftr-477	452	17	is	be	AUX
ftr-477	452	18	sufficient	sufficient	ADJ
ftr-477	452	19	by	by	ADP
ftr-477	452	20	itself	itself	PRON
ftr-477	452	21	to	to	PART
ftr-477	452	22	justify	justify	VERB
ftr-477	452	23	an	an	DET
ftr-477	452	24	exclusion	exclusion	NOUN
ftr-477	452	25	from	from	ADP
ftr-477	452	26	income	income	NOUN
ftr-477	452	27	.	.	PUNCT
ftr-477	453	1	however	however	ADV
ftr-477	453	2	,	,	PUNCT
ftr-477	453	3	the	the	DET
ftr-477	453	4	human	human	ADJ
ftr-477	453	5	capital	capital	NOUN
ftr-477	453	6	consideration	consideration	NOUN
ftr-477	453	7	might	might	AUX
ftr-477	453	8	be	be	AUX
ftr-477	453	9	combined	combine	VERB
ftr-477	453	10	with	with	ADP
ftr-477	453	11	other	other	ADJ
ftr-477	453	12	factors	factor	NOUN
ftr-477	453	13	to	to	PART
ftr-477	453	14	justify	justify	VERB
ftr-477	453	15	the	the	DET
ftr-477	453	16	exclusion	exclusion	NOUN
ftr-477	453	17	provided	provide	VERB
ftr-477	453	18	by	by	ADP
ftr-477	453	19	section	section	NOUN
ftr-477	453	20	104(a)(2	104(a)(2	NUM
ftr-477	453	21	)	)	PUNCT
ftr-477	453	22	.	.	PUNCT
ftr-477	454	1	the	the	DET
ftr-477	454	2	author	author	NOUN
ftr-477	454	3	later	later	ADV
ftr-477	454	4	considers	consider	VERB
ftr-477	454	5	that	that	DET
ftr-477	454	6	possibility	possibility	NOUN
ftr-477	454	7	.	.	PUNCT
ftr-477	455	1	the	the	DET
ftr-477	455	2	human	human	ADJ
ftr-477	455	3	capital	capital	NOUN
ftr-477	455	4	theory	theory	NOUN
ftr-477	455	5	might	might	AUX
ftr-477	455	6	derive	derive	VERB
ftr-477	455	7	from	from	ADP
ftr-477	455	8	the	the	DET
ftr-477	455	9	tax	tax	NOUN
ftr-477	455	10	treatment	treatment	NOUN
ftr-477	455	11	of	of	ADP
ftr-477	455	12	damages	damage	NOUN
ftr-477	455	13	reimbursing	reimburse	VERB
ftr-477	455	14	expenditures	expenditure	NOUN
ftr-477	455	15	made	make	VERB
ftr-477	455	16	by	by	ADP
ftr-477	455	17	the	the	DET
ftr-477	455	18	taxpayer	taxpayer	NOUN
ftr-477	455	19	.	.	PUNCT
ftr-477	456	1	to	to	ADP
ftr-477	456	2	the	the	DET
ftr-477	456	3	extent	extent	NOUN
ftr-477	456	4	a	a	DET
ftr-477	456	5	damage	damage	NOUN
ftr-477	456	6	recovery	recovery	NOUN
ftr-477	456	7	is	be	AUX
ftr-477	456	8	attributable	attributable	ADJ
ftr-477	456	9	to	to	ADP
ftr-477	456	10	dollars	dollar	NOUN
ftr-477	456	11	spent	spend	VERB
ftr-477	456	12	by	by	ADP
ftr-477	456	13	the	the	DET
ftr-477	456	14	taxpayer	taxpayer	NOUN
ftr-477	456	15	and	and	CCONJ
ftr-477	456	16	therefore	therefore	ADV
ftr-477	456	17	is	be	AUX
ftr-477	456	18	merely	merely	ADV
ftr-477	456	19	substitution	substitution	NOUN
ftr-477	456	20	for	for	ADP
ftr-477	456	21	those	those	DET
ftr-477	456	22	dollars	dollar	NOUN
ftr-477	456	23	,	,	PUNCT
ftr-477	456	24	it	it	PRON
ftr-477	456	25	should	should	AUX
ftr-477	456	26	not	not	PART
ftr-477	456	27	be	be	AUX
ftr-477	456	28	taxable	taxable	ADJ
ftr-477	456	29	,	,	PUNCT
ftr-477	456	30	whether	whether	SCONJ
ftr-477	456	31	or	or	CCONJ
ftr-477	456	32	not	not	PART
ftr-477	456	33	section	section	NOUN
ftr-477	456	34	104(a)(2	104(a)(2	NUM
ftr-477	456	35	)	)	PUNCT
ftr-477	456	36	applies	apply	VERB
ftr-477	456	37	,	,	PUNCT
ftr-477	456	38	unless	unless	SCONJ
ftr-477	456	39	a	a	DET
ftr-477	456	40	deduction	deduction	NOUN
ftr-477	456	41	was	be	AUX
ftr-477	456	42	allowed	allow	VERB
ftr-477	456	43	for	for	ADP
ftr-477	456	44	the	the	DET
ftr-477	456	45	expenditures	expenditure	NOUN
ftr-477	456	46	.	.	PUNCT
ftr-477	457	1	for	for	ADP
ftr-477	457	2	example	example	NOUN
ftr-477	457	3	,	,	PUNCT
ftr-477	457	4	a	a	DET
ftr-477	457	5	reimbursement	reimbursement	NOUN
ftr-477	457	6	for	for	ADP
ftr-477	457	7	an	an	DET
ftr-477	457	8	injured	injured	ADJ
ftr-477	457	9	person	person	NOUN
ftr-477	457	10	's	's	PART
ftr-477	457	11	medical	medical	ADJ
ftr-477	457	12	expenses	expense	NOUN
ftr-477	457	13	is	be	AUX
ftr-477	457	14	excluded	exclude	VERB
ftr-477	457	15	from	from	ADP
ftr-477	457	16	income	income	NOUN
ftr-477	457	17	unless	unless	SCONJ
ftr-477	457	18	a	a	DET
ftr-477	457	19	deduction	deduction	NOUN
ftr-477	457	20	was	be	AUX
ftr-477	457	21	allowed	allow	VERB
ftr-477	457	22	for	for	ADP
ftr-477	457	23	the	the	DET
ftr-477	457	24	expenditures.69	expenditures.69	NOUN
ftr-477	457	25	similarly	similarly	ADV
ftr-477	457	26	,	,	PUNCT
ftr-477	457	27	if	if	SCONJ
ftr-477	457	28	a	a	DET
ftr-477	457	29	taxpayer	taxpayer	NOUN
ftr-477	457	30	's	's	PART
ftr-477	457	31	property	property	NOUN
ftr-477	457	32	was	be	AUX
ftr-477	457	33	destroyed	destroy	VERB
ftr-477	457	34	by	by	ADP
ftr-477	457	35	wrongful	wrongful	ADJ
ftr-477	457	36	act	act	PROPN
ftr-477	457	37	,	,	PUNCT
ftr-477	457	38	damages	damage	NOUN
ftr-477	457	39	received	receive	VERB
ftr-477	457	40	for	for	ADP
ftr-477	457	41	the	the	DET
ftr-477	457	42	loss	loss	NOUN
ftr-477	457	43	of	of	ADP
ftr-477	457	44	the	the	DET
ftr-477	457	45	property	property	NOUN
ftr-477	457	46	are	be	AUX
ftr-477	457	47	taxable	taxable	ADJ
ftr-477	457	48	only	only	ADV
ftr-477	457	49	to	to	ADP
ftr-477	457	50	the	the	DET
ftr-477	457	51	extent	extent	NOUN
ftr-477	457	52	that	that	SCONJ
ftr-477	457	53	they	they	PRON
ftr-477	457	54	exceed	exceed	VERB
ftr-477	457	55	the	the	DET
ftr-477	457	56	taxpayer	taxpayer	NOUN
ftr-477	457	57	's	's	PART
ftr-477	457	58	basis	basis	NOUN
ftr-477	457	59	for	for	ADP
ftr-477	457	60	the	the	DET
ftr-477	457	61	property	property	NOUN
ftr-477	457	62	.	.	PUNCT
ftr-477	458	1	such	such	ADJ
ftr-477	458	2	treatment	treatment	NOUN
ftr-477	458	3	is	be	AUX
ftr-477	458	4	no	no	ADV
ftr-477	458	5	different	different	ADJ
ftr-477	458	6	than	than	ADP
ftr-477	458	7	the	the	DET
ftr-477	458	8	tax	tax	NOUN
ftr-477	458	9	treatment	treatment	NOUN
ftr-477	458	10	that	that	PRON
ftr-477	458	11	would	would	AUX
ftr-477	458	12	have	have	AUX
ftr-477	458	13	applied	apply	VERB
ftr-477	458	14	if	if	SCONJ
ftr-477	458	15	the	the	DET
ftr-477	458	16	taxpayer	taxpayer	NOUN
ftr-477	458	17	had	have	AUX
ftr-477	458	18	sold	sell	VERB
ftr-477	458	19	the	the	DET
ftr-477	458	20	property	property	NOUN
ftr-477	458	21	before	before	SCONJ
ftr-477	458	22	it	it	PRON
ftr-477	458	23	was	be	AUX
ftr-477	458	24	destroyed	destroy	VERB
ftr-477	458	25	.	.	PUNCT
ftr-477	459	1	another	another	DET
ftr-477	459	2	illustration	illustration	NOUN
ftr-477	459	3	of	of	ADP
ftr-477	459	4	this	this	DET
ftr-477	459	5	principle	principle	NOUN
ftr-477	459	6	arose	arise	VERB
ftr-477	459	7	in	in	ADP
ftr-477	459	8	a	a	DET
ftr-477	459	9	1939	1939	NUM
ftr-477	459	10	board	board	NOUN
ftr-477	459	11	of	of	ADP
ftr-477	459	12	tax	tax	NOUN
ftr-477	459	13	appeals	appeal	NOUN
ftr-477	459	14	case	case	NOUN
ftr-477	459	15	,	,	PUNCT
ftr-477	459	16	clark	clark	PROPN
ftr-477	459	17	v.	v.	PROPN
ftr-477	459	18	commissioner,7	commissioner,7	PROPN
ftr-477	459	19	°	°	PROPN
ftr-477	459	20	involving	involve	VERB
ftr-477	459	21	a	a	DET
ftr-477	459	22	taxpayer	taxpayer	NOUN
ftr-477	459	23	who	who	PRON
ftr-477	459	24	had	have	AUX
ftr-477	459	25	overpaid	overpay	VERB
ftr-477	459	26	a	a	DET
ftr-477	459	27	federal	federal	ADJ
ftr-477	459	28	tax	tax	NOUN
ftr-477	459	29	liability	liability	NOUN
ftr-477	459	30	because	because	SCONJ
ftr-477	459	31	of	of	ADP
ftr-477	459	32	poor	poor	ADJ
ftr-477	459	33	advice	advice	NOUN
ftr-477	459	34	received	receive	VERB
ftr-477	459	35	from	from	ADP
ftr-477	459	36	his	his	PRON
ftr-477	459	37	attorney	attorney	NOUN
ftr-477	459	38	.	.	PUNCT
ftr-477	460	1	the	the	DET
ftr-477	460	2	court	court	NOUN
ftr-477	460	3	held	hold	VERB
ftr-477	460	4	that	that	SCONJ
ftr-477	460	5	the	the	DET
ftr-477	460	6	attorney	attorney	NOUN
ftr-477	460	7	's	's	PART
ftr-477	460	8	reimbursement	reimbursement	NOUN
ftr-477	460	9	of	of	ADP
ftr-477	460	10	the	the	DET
ftr-477	460	11	amount	amount	NOUN
ftr-477	460	12	overpaid	overpay	VERB
ftr-477	460	13	was	be	AUX
ftr-477	460	14	not	not	PART
ftr-477	460	15	included	include	VERB
ftr-477	460	16	in	in	ADP
ftr-477	460	17	the	the	DET
ftr-477	460	18	taxpayer	taxpayer	NOUN
ftr-477	460	19	's	's	PART
ftr-477	460	20	income	income	NOUN
ftr-477	460	21	.	.	PUNCT
ftr-477	461	1	it	it	PRON
ftr-477	461	2	is	be	AUX
ftr-477	461	3	possible	possible	ADJ
ftr-477	461	4	that	that	SCONJ
ftr-477	461	5	the	the	DET
ftr-477	461	6	principle	principle	NOUN
ftr-477	461	7	of	of	ADP
ftr-477	461	8	allowing	allow	VERB
ftr-477	461	9	tax	tax	NOUN
ftr-477	461	10	-	-	PUNCT
ftr-477	461	11	free	free	ADJ
ftr-477	461	12	reimbursement	reimbursement	NOUN
ftr-477	461	13	of	of	ADP
ftr-477	461	14	lost	lose	VERB
ftr-477	461	15	dollars	dollar	NOUN
ftr-477	461	16	was	be	AUX
ftr-477	461	17	extended	extend	VERB
ftr-477	461	18	by	by	ADP
ftr-477	461	19	those	those	PRON
ftr-477	461	20	who	who	PRON
ftr-477	461	21	conceived	conceive	VERB
ftr-477	461	22	the	the	DET
ftr-477	461	23	human	human	ADJ
ftr-477	461	24	capital	capital	NOUN
ftr-477	461	25	theory	theory	NOUN
ftr-477	461	26	68	68	NUM
ftr-477	461	27	.	.	PUNCT
ftr-477	462	1	in	in	ADP
ftr-477	462	2	green	green	PROPN
ftr-477	462	3	v.	v.	PROPN
ftr-477	462	4	commissioner	commissioner	NOUN
ftr-477	462	5	,	,	PUNCT
ftr-477	462	6	74	74	NUM
ftr-477	462	7	t.c	t.c	PROPN
ftr-477	462	8	.	.	PROPN
ftr-477	462	9	1229	1229	NUM
ftr-477	462	10	(	(	PUNCT
ftr-477	462	11	1980	1980	NUM
ftr-477	462	12	)	)	PUNCT
ftr-477	462	13	,	,	PUNCT
ftr-477	462	14	the	the	DET
ftr-477	462	15	tax	tax	NOUN
ftr-477	462	16	court	court	NOUN
ftr-477	462	17	held	hold	VERB
ftr-477	462	18	that	that	SCONJ
ftr-477	462	19	payments	payment	NOUN
ftr-477	462	20	received	receive	VERB
ftr-477	462	21	for	for	ADP
ftr-477	462	22	the	the	DET
ftr-477	462	23	sale	sale	NOUN
ftr-477	462	24	of	of	ADP
ftr-477	462	25	blood	blood	NOUN
ftr-477	462	26	are	be	AUX
ftr-477	462	27	gross	gross	ADJ
ftr-477	462	28	income	income	NOUN
ftr-477	462	29	.	.	PUNCT
ftr-477	463	1	the	the	DET
ftr-477	463	2	taxpayer	taxpayer	NOUN
ftr-477	463	3	in	in	ADP
ftr-477	463	4	green	green	PROPN
ftr-477	463	5	did	do	AUX
ftr-477	463	6	not	not	PART
ftr-477	463	7	dispute	dispute	VERB
ftr-477	463	8	the	the	DET
ftr-477	463	9	taxability	taxability	NOUN
ftr-477	463	10	of	of	ADP
ftr-477	463	11	such	such	ADJ
ftr-477	463	12	receipts	receipt	NOUN
ftr-477	463	13	,	,	PUNCT
ftr-477	463	14	but	but	CCONJ
ftr-477	463	15	claimed	claim	VERB
ftr-477	463	16	that	that	SCONJ
ftr-477	463	17	she	she	PRON
ftr-477	463	18	should	should	AUX
ftr-477	463	19	be	be	AUX
ftr-477	463	20	allowed	allow	VERB
ftr-477	463	21	deductions	deduction	NOUN
ftr-477	463	22	for	for	ADP
ftr-477	463	23	expenses	expense	NOUN
ftr-477	463	24	related	relate	VERB
ftr-477	463	25	to	to	ADP
ftr-477	463	26	the	the	DET
ftr-477	463	27	sale	sale	NOUN
ftr-477	463	28	.	.	PUNCT
ftr-477	464	1	nevertheless	nevertheless	ADV
ftr-477	464	2	,	,	PUNCT
ftr-477	464	3	the	the	DET
ftr-477	464	4	court	court	NOUN
ftr-477	464	5	passed	pass	VERB
ftr-477	464	6	on	on	ADP
ftr-477	464	7	the	the	DET
ftr-477	464	8	issue	issue	NOUN
ftr-477	464	9	of	of	ADP
ftr-477	464	10	taxability	taxability	NOUN
ftr-477	464	11	.	.	PUNCT
ftr-477	465	1	in	in	ADP
ftr-477	465	2	lary	lary	PROPN
ftr-477	465	3	v.	v.	PROPN
ftr-477	465	4	united	united	PROPN
ftr-477	465	5	states	states	PROPN
ftr-477	465	6	,	,	PUNCT
ftr-477	465	7	787	787	NUM
ftr-477	465	8	f.2d	f.2d	NOUN
ftr-477	465	9	1538	1538	NUM
ftr-477	465	10	(	(	PUNCT
ftr-477	465	11	1	1	NUM
ftr-477	465	12	1th	1th	ADJ
ftr-477	465	13	cir	cir	NOUN
ftr-477	465	14	.	.	PROPN
ftr-477	465	15	1986	1986	NUM
ftr-477	465	16	)	)	PUNCT
ftr-477	465	17	,	,	PUNCT
ftr-477	465	18	the	the	DET
ftr-477	465	19	court	court	NOUN
ftr-477	465	20	denied	deny	VERB
ftr-477	465	21	a	a	DET
ftr-477	465	22	charitable	charitable	ADJ
ftr-477	465	23	deduction	deduction	NOUN
ftr-477	465	24	for	for	ADP
ftr-477	465	25	a	a	DET
ftr-477	465	26	blood	blood	NOUN
ftr-477	465	27	donation	donation	NOUN
ftr-477	465	28	because	because	SCONJ
ftr-477	465	29	,	,	PUNCT
ftr-477	465	30	if	if	SCONJ
ftr-477	465	31	the	the	DET
ftr-477	465	32	taxpayer	taxpayer	NOUN
ftr-477	465	33	had	have	AUX
ftr-477	465	34	sold	sell	VERB
ftr-477	465	35	his	his	PRON
ftr-477	465	36	blood	blood	NOUN
ftr-477	465	37	,	,	PUNCT
ftr-477	465	38	he	he	PRON
ftr-477	465	39	would	would	AUX
ftr-477	465	40	have	have	AUX
ftr-477	465	41	recognized	recognize	VERB
ftr-477	465	42	ordinary	ordinary	ADJ
ftr-477	465	43	income	income	NOUN
ftr-477	465	44	equal	equal	ADJ
ftr-477	465	45	to	to	ADP
ftr-477	465	46	the	the	DET
ftr-477	465	47	amount	amount	NOUN
ftr-477	465	48	received	receive	VERB
ftr-477	465	49	.	.	PUNCT
ftr-477	466	1	no	no	DET
ftr-477	466	2	charitable	charitable	ADJ
ftr-477	466	3	deduction	deduction	NOUN
ftr-477	466	4	is	be	AUX
ftr-477	466	5	allowed	allow	VERB
ftr-477	466	6	for	for	ADP
ftr-477	466	7	the	the	DET
ftr-477	466	8	amount	amount	NOUN
ftr-477	466	9	of	of	ADP
ftr-477	466	10	a	a	DET
ftr-477	466	11	contribution	contribution	NOUN
ftr-477	466	12	that	that	PRON
ftr-477	466	13	would	would	AUX
ftr-477	466	14	have	have	AUX
ftr-477	466	15	been	be	AUX
ftr-477	466	16	ordinary	ordinary	ADJ
ftr-477	466	17	income	income	NOUN
ftr-477	466	18	if	if	SCONJ
ftr-477	466	19	the	the	DET
ftr-477	466	20	item	item	NOUN
ftr-477	466	21	had	have	AUX
ftr-477	466	22	instead	instead	ADV
ftr-477	466	23	been	be	AUX
ftr-477	466	24	sold	sell	VERB
ftr-477	466	25	by	by	ADP
ftr-477	466	26	the	the	DET
ftr-477	466	27	donor	donor	NOUN
ftr-477	466	28	for	for	ADP
ftr-477	466	29	its	its	PRON
ftr-477	466	30	fair	fair	ADJ
ftr-477	466	31	market	market	NOUN
ftr-477	466	32	value	value	NOUN
ftr-477	466	33	.	.	PUNCT
ftr-477	467	1	irc	irc	PROPN
ftr-477	467	2	§	§	PROPN
ftr-477	467	3	170(e)(1)(a	170(e)(1)(a	NUM
ftr-477	467	4	)	)	PUNCT
ftr-477	467	5	.	.	PUNCT
ftr-477	468	1	69	69	NUM
ftr-477	468	2	.	.	PUNCT
ftr-477	469	1	irc	irc	PROPN
ftr-477	469	2	§	§	PROPN
ftr-477	469	3	104(a	104(a	PROPN
ftr-477	469	4	)	)	PUNCT
ftr-477	469	5	;	;	PUNCT
ftr-477	469	6	regs	reg	NOUN
ftr-477	469	7	.	.	PUNCT
ftr-477	470	1	§	§	PROPN
ftr-477	470	2	1.104	1.104	NUM
ftr-477	470	3	-	-	SYM
ftr-477	470	4	1(a	1(a	NUM
ftr-477	470	5	)	)	PUNCT
ftr-477	470	6	.	.	PUNCT
ftr-477	471	1	a	a	DET
ftr-477	471	2	recovery	recovery	NOUN
ftr-477	471	3	of	of	ADP
ftr-477	471	4	a	a	DET
ftr-477	471	5	previously	previously	ADV
ftr-477	471	6	deducted	deduct	VERB
ftr-477	471	7	amount	amount	NOUN
ftr-477	471	8	is	be	AUX
ftr-477	471	9	taxed	tax	VERB
ftr-477	471	10	because	because	SCONJ
ftr-477	471	11	the	the	DET
ftr-477	471	12	injured	injure	VERB
ftr-477	471	13	-	-	PUNCT
ftr-477	471	14	person	person	NOUN
ftr-477	471	15	would	would	AUX
ftr-477	471	16	otherwise	otherwise	ADV
ftr-477	471	17	be	be	AUX
ftr-477	471	18	left	leave	VERB
ftr-477	471	19	with	with	ADP
ftr-477	471	20	a	a	DET
ftr-477	471	21	double	double	ADJ
ftr-477	471	22	tax	tax	NOUN
ftr-477	471	23	benefit	benefit	NOUN
ftr-477	471	24	.	.	PUNCT
ftr-477	472	1	70	70	NUM
ftr-477	472	2	.	.	X
ftr-477	472	3	40	40	NUM
ftr-477	472	4	b.t.a	b.t.a	NOUN
ftr-477	472	5	.	.	PROPN
ftr-477	472	6	333	333	NUM
ftr-477	472	7	(	(	PUNCT
ftr-477	472	8	1939	1939	NUM
ftr-477	472	9	)	)	PUNCT
ftr-477	472	10	,	,	PUNCT
ftr-477	472	11	acq	acq	PROPN
ftr-477	472	12	.	.	PROPN
ftr-477	472	13	,	,	PUNCT
ftr-477	472	14	1957	1957	NUM
ftr-477	472	15	-	-	SYM
ftr-477	472	16	1	1	NUM
ftr-477	472	17	c.b	c.b	PROPN
ftr-477	472	18	.	.	PROPN
ftr-477	472	19	4	4	NUM
ftr-477	472	20	.	.	PUNCT
ftr-477	473	1	[	[	X
ftr-477	473	2	vol	vol	NOUN
ftr-477	473	3	2:6	2:6	NUM
ftr-477	473	4	compensatory	compensatory	ADJ
ftr-477	473	5	and	and	CCONJ
ftr-477	473	6	punitive	punitive	ADJ
ftr-477	473	7	damages	damage	NOUN
ftr-477	473	8	to	to	PART
ftr-477	473	9	cover	cover	VERB
ftr-477	473	10	amounts	amount	NOUN
ftr-477	473	11	received	receive	VERB
ftr-477	473	12	in	in	ADP
ftr-477	473	13	substitution	substitution	NOUN
ftr-477	473	14	for	for	ADP
ftr-477	473	15	a	a	DET
ftr-477	473	16	loss	loss	NOUN
ftr-477	473	17	of	of	ADP
ftr-477	473	18	personal	personal	ADJ
ftr-477	473	19	rights	right	NOUN
ftr-477	473	20	or	or	CCONJ
ftr-477	473	21	human	human	ADJ
ftr-477	473	22	capital	capital	NOUN
ftr-477	473	23	.	.	PUNCT
ftr-477	474	1	that	that	DET
ftr-477	474	2	extension	extension	NOUN
ftr-477	474	3	has	have	VERB
ftr-477	474	4	some	some	DET
ftr-477	474	5	superficial	superficial	ADJ
ftr-477	474	6	appeal	appeal	NOUN
ftr-477	474	7	,	,	PUNCT
ftr-477	474	8	but	but	CCONJ
ftr-477	474	9	as	as	SCONJ
ftr-477	474	10	noted	note	VERB
ftr-477	474	11	above	above	ADV
ftr-477	474	12	,	,	PUNCT
ftr-477	474	13	it	it	PRON
ftr-477	474	14	does	do	AUX
ftr-477	474	15	not	not	PART
ftr-477	474	16	withstand	withstand	VERB
ftr-477	474	17	scrutiny	scrutiny	NOUN
ftr-477	474	18	.	.	PUNCT
ftr-477	475	1	the	the	DET
ftr-477	475	2	tax	tax	NOUN
ftr-477	475	3	treatment	treatment	NOUN
ftr-477	475	4	of	of	ADP
ftr-477	475	5	the	the	DET
ftr-477	475	6	voluntary	voluntary	ADJ
ftr-477	475	7	sale	sale	NOUN
ftr-477	475	8	of	of	ADP
ftr-477	475	9	such	such	ADJ
ftr-477	475	10	personal	personal	ADJ
ftr-477	475	11	rights	right	NOUN
ftr-477	475	12	indicates	indicate	VERB
ftr-477	475	13	that	that	SCONJ
ftr-477	475	14	the	the	DET
ftr-477	475	15	return	return	NOUN
ftr-477	475	16	of	of	ADP
ftr-477	475	17	human	human	ADJ
ftr-477	475	18	capital	capital	NOUN
ftr-477	475	19	rationale	rationale	NOUN
ftr-477	475	20	is	be	AUX
ftr-477	475	21	inadequate	inadequate	ADJ
ftr-477	475	22	by	by	ADP
ftr-477	475	23	itself	itself	PRON
ftr-477	475	24	to	to	PART
ftr-477	475	25	explain	explain	VERB
ftr-477	475	26	section	section	NOUN
ftr-477	475	27	104(a)(2	104(a)(2	NUM
ftr-477	475	28	)	)	PUNCT
ftr-477	475	29	.	.	PUNCT
ftr-477	476	1	c.	c.	PROPN
ftr-477	476	2	hivoluntary	hivoluntary	PROPN
ftr-477	476	3	conversion	conversion	PROPN
ftr-477	476	4	another	another	DET
ftr-477	476	5	rationale	rationale	NOUN
ftr-477	476	6	suggested	suggest	VERB
ftr-477	476	7	for	for	ADP
ftr-477	476	8	section	section	NOUN
ftr-477	476	9	104(a)(2	104(a)(2	NUM
ftr-477	476	10	)	)	PUNCT
ftr-477	476	11	is	be	AUX
ftr-477	476	12	that	that	SCONJ
ftr-477	476	13	since	since	SCONJ
ftr-477	476	14	the	the	DET
ftr-477	476	15	taxpayer	taxpayer	NOUN
ftr-477	476	16	did	do	AUX
ftr-477	476	17	not	not	PART
ftr-477	476	18	choose	choose	VERB
ftr-477	476	19	to	to	PART
ftr-477	476	20	dispose	dispose	VERB
ftr-477	476	21	of	of	ADP
ftr-477	476	22	the	the	DET
ftr-477	476	23	damaged	damage	VERB
ftr-477	476	24	personal	personal	ADJ
ftr-477	476	25	right	right	NOUN
ftr-477	476	26	or	or	CCONJ
ftr-477	476	27	body	body	NOUN
ftr-477	476	28	part	part	NOUN
ftr-477	476	29	,	,	PUNCT
ftr-477	476	30	it	it	PRON
ftr-477	476	31	seems	seem	VERB
ftr-477	476	32	rapacious	rapacious	ADJ
ftr-477	476	33	to	to	ADP
ftr-477	476	34	tax	tax	NOUN
ftr-477	476	35	damages	damage	NOUN
ftr-477	476	36	received	receive	VERB
ftr-477	476	37	as	as	ADP
ftr-477	476	38	compensation	compensation	NOUN
ftr-477	476	39	for	for	ADP
ftr-477	476	40	such	such	DET
ftr-477	476	41	a	a	DET
ftr-477	476	42	personal	personal	ADJ
ftr-477	476	43	loss	loss	NOUN
ftr-477	476	44	.	.	PUNCT
ftr-477	477	1	relief	relief	NOUN
ftr-477	477	2	is	be	AUX
ftr-477	477	3	provided	provide	VERB
ftr-477	477	4	when	when	SCONJ
ftr-477	477	5	damages	damage	NOUN
ftr-477	477	6	are	be	AUX
ftr-477	477	7	received	receive	VERB
ftr-477	477	8	to	to	PART
ftr-477	477	9	compensate	compensate	VERB
ftr-477	477	10	for	for	ADP
ftr-477	477	11	a	a	DET
ftr-477	477	12	destruction	destruction	NOUN
ftr-477	477	13	of	of	ADP
ftr-477	477	14	tangible	tangible	ADJ
ftr-477	477	15	property	property	NOUN
ftr-477	477	16	.	.	PUNCT
ftr-477	478	1	gain	gain	NOUN
ftr-477	478	2	is	be	AUX
ftr-477	478	3	realized	realize	VERB
ftr-477	478	4	to	to	ADP
ftr-477	478	5	the	the	DET
ftr-477	478	6	extent	extent	NOUN
ftr-477	478	7	that	that	SCONJ
ftr-477	478	8	the	the	DET
ftr-477	478	9	damages	damage	NOUN
ftr-477	478	10	exceed	exceed	VERB
ftr-477	478	11	the	the	DET
ftr-477	478	12	taxpayer	taxpayer	NOUN
ftr-477	478	13	's	's	PART
ftr-477	478	14	basis	basis	NOUN
ftr-477	478	15	in	in	ADP
ftr-477	478	16	the	the	DET
ftr-477	478	17	property	property	NOUN
ftr-477	478	18	.	.	PUNCT
ftr-477	479	1	the	the	DET
ftr-477	479	2	involuntariness	involuntariness	NOUN
ftr-477	479	3	of	of	ADP
ftr-477	479	4	the	the	DET
ftr-477	479	5	conversion	conversion	NOUN
ftr-477	479	6	of	of	ADP
ftr-477	479	7	the	the	DET
ftr-477	479	8	item	item	NOUN
ftr-477	479	9	into	into	ADP
ftr-477	479	10	cash	cash	NOUN
ftr-477	479	11	arouses	arouse	VERB
ftr-477	479	12	sympathy	sympathy	NOUN
ftr-477	479	13	because	because	SCONJ
ftr-477	479	14	of	of	ADP
ftr-477	479	15	the	the	DET
ftr-477	479	16	forced	force	VERB
ftr-477	479	17	realization	realization	NOUN
ftr-477	479	18	of	of	ADP
ftr-477	479	19	previously	previously	ADV
ftr-477	479	20	unrealized	unrealize	VERB
ftr-477	479	21	gain	gain	NOUN
ftr-477	479	22	accrued	accrue	VERB
ftr-477	479	23	to	to	ADP
ftr-477	479	24	the	the	DET
ftr-477	479	25	property	property	NOUN
ftr-477	479	26	.	.	PUNCT
ftr-477	480	1	section	section	NOUN
ftr-477	480	2	1033	1033	NUM
ftr-477	480	3	provides	provide	VERB
ftr-477	480	4	relief	relief	NOUN
ftr-477	480	5	for	for	ADP
ftr-477	480	6	a	a	DET
ftr-477	480	7	taxpayer	taxpayer	NOUN
ftr-477	480	8	in	in	ADP
ftr-477	480	9	that	that	DET
ftr-477	480	10	predicament	predicament	NOUN
ftr-477	480	11	:	:	PUNCT
ftr-477	480	12	if	if	SCONJ
ftr-477	480	13	,	,	PUNCT
ftr-477	480	14	within	within	ADP
ftr-477	480	15	a	a	DET
ftr-477	480	16	specified	specified	ADJ
ftr-477	480	17	period	period	NOUN
ftr-477	480	18	of	of	ADP
ftr-477	480	19	time	time	NOUN
ftr-477	480	20	,	,	PUNCT
ftr-477	480	21	the	the	DET
ftr-477	480	22	taxpayer	taxpayer	NOUN
ftr-477	480	23	acquires	acquire	VERB
ftr-477	480	24	property	property	NOUN
ftr-477	480	25	similar	similar	ADJ
ftr-477	480	26	or	or	CCONJ
ftr-477	480	27	related	relate	VERB
ftr-477	480	28	in	in	ADP
ftr-477	480	29	service	service	NOUN
ftr-477	480	30	or	or	CCONJ
ftr-477	480	31	use	use	NOUN
ftr-477	480	32	to	to	ADP
ftr-477	480	33	the	the	DET
ftr-477	480	34	destroyed	destroy	VERB
ftr-477	480	35	property	property	NOUN
ftr-477	480	36	,	,	PUNCT
ftr-477	480	37	the	the	DET
ftr-477	480	38	gain	gain	NOUN
ftr-477	480	39	realized	realize	VERB
ftr-477	480	40	on	on	ADP
ftr-477	480	41	the	the	DET
ftr-477	480	42	conversion	conversion	NOUN
ftr-477	480	43	is	be	AUX
ftr-477	480	44	taxed	tax	VERB
ftr-477	480	45	only	only	ADV
ftr-477	480	46	to	to	ADP
ftr-477	480	47	the	the	DET
ftr-477	480	48	extent	extent	NOUN
ftr-477	480	49	the	the	DET
ftr-477	480	50	conversion	conversion	NOUN
ftr-477	480	51	proceeds	proceed	NOUN
ftr-477	480	52	exceed	exceed	VERB
ftr-477	480	53	the	the	DET
ftr-477	480	54	cost	cost	NOUN
ftr-477	480	55	of	of	ADP
ftr-477	480	56	the	the	DET
ftr-477	480	57	replacement	replacement	NOUN
ftr-477	480	58	property	property	NOUN
ftr-477	480	59	.	.	PUNCT
ftr-477	481	1	the	the	DET
ftr-477	481	2	taxpayer	taxpayer	NOUN
ftr-477	481	3	's	's	PART
ftr-477	481	4	investment	investment	NOUN
ftr-477	481	5	in	in	ADP
ftr-477	481	6	the	the	DET
ftr-477	481	7	destroyed	destroy	VERB
ftr-477	481	8	item	item	NOUN
ftr-477	481	9	is	be	AUX
ftr-477	481	10	rolled	roll	VERB
ftr-477	481	11	over	over	ADP
ftr-477	481	12	and	and	CCONJ
ftr-477	481	13	becomes	become	VERB
ftr-477	481	14	part	part	NOUN
ftr-477	481	15	of	of	ADP
ftr-477	481	16	the	the	DET
ftr-477	481	17	taxpayer	taxpayer	NOUN
ftr-477	481	18	's	's	PART
ftr-477	481	19	basis	basis	NOUN
ftr-477	481	20	in	in	ADP
ftr-477	481	21	the	the	DET
ftr-477	481	22	replacement	replacement	NOUN
ftr-477	481	23	property	property	NOUN
ftr-477	481	24	.	.	PUNCT
ftr-477	482	1	in	in	ADP
ftr-477	482	2	effect	effect	NOUN
ftr-477	482	3	,	,	PUNCT
ftr-477	482	4	the	the	DET
ftr-477	482	5	taxpayer	taxpayer	NOUN
ftr-477	482	6	's	's	PART
ftr-477	482	7	realized	realize	VERB
ftr-477	482	8	gain	gain	NOUN
ftr-477	482	9	is	be	AUX
ftr-477	482	10	deferred	defer	VERB
ftr-477	482	11	,	,	PUNCT
ftr-477	482	12	at	at	ADP
ftr-477	482	13	least	least	ADJ
ftr-477	482	14	in	in	ADP
ftr-477	482	15	part	part	NOUN
ftr-477	482	16	,	,	PUNCT
ftr-477	482	17	until	until	SCONJ
ftr-477	482	18	the	the	DET
ftr-477	482	19	taxpayer	taxpayer	NOUN
ftr-477	482	20	disposes	dispose	VERB
ftr-477	482	21	of	of	ADP
ftr-477	482	22	the	the	DET
ftr-477	482	23	replacement	replacement	NOUN
ftr-477	482	24	property	property	NOUN
ftr-477	482	25	(	(	PUNCT
ftr-477	482	26	or	or	CCONJ
ftr-477	482	27	until	until	SCONJ
ftr-477	482	28	the	the	DET
ftr-477	482	29	taxpayer	taxpayer	NOUN
ftr-477	482	30	is	be	AUX
ftr-477	482	31	allowed	allow	VERB
ftr-477	482	32	depreciation	depreciation	NOUN
ftr-477	482	33	deductions	deduction	NOUN
ftr-477	482	34	for	for	ADP
ftr-477	482	35	that	that	DET
ftr-477	482	36	property	property	NOUN
ftr-477	482	37	if	if	SCONJ
ftr-477	482	38	it	it	PRON
ftr-477	482	39	is	be	AUX
ftr-477	482	40	depreciable	depreciable	ADJ
ftr-477	482	41	)	)	PUNCT
ftr-477	482	42	.	.	PUNCT
ftr-477	483	1	the	the	DET
ftr-477	483	2	question	question	NOUN
ftr-477	483	3	then	then	ADV
ftr-477	483	4	is	be	AUX
ftr-477	483	5	whether	whether	SCONJ
ftr-477	483	6	,	,	PUNCT
ftr-477	483	7	in	in	ADP
ftr-477	483	8	the	the	DET
ftr-477	483	9	case	case	NOUN
ftr-477	483	10	of	of	ADP
ftr-477	483	11	a	a	DET
ftr-477	483	12	personal	personal	ADJ
ftr-477	483	13	injury	injury	NOUN
ftr-477	483	14	recovery	recovery	NOUN
ftr-477	483	15	,	,	PUNCT
ftr-477	483	16	the	the	DET
ftr-477	483	17	involuntariness	involuntariness	NOUN
ftr-477	483	18	of	of	ADP
ftr-477	483	19	the	the	DET
ftr-477	483	20	conversion	conversion	NOUN
ftr-477	483	21	of	of	ADP
ftr-477	483	22	the	the	DET
ftr-477	483	23	taxpayer	taxpayer	NOUN
ftr-477	483	24	's	's	PART
ftr-477	483	25	personal	personal	ADJ
ftr-477	483	26	rights	right	NOUN
ftr-477	483	27	or	or	CCONJ
ftr-477	483	28	body	body	NOUN
ftr-477	483	29	parts	part	NOUN
ftr-477	483	30	is	be	AUX
ftr-477	483	31	a	a	DET
ftr-477	483	32	sufficient	sufficient	ADJ
ftr-477	483	33	justification	justification	NOUN
ftr-477	483	34	for	for	ADP
ftr-477	483	35	not	not	PART
ftr-477	483	36	taxing	tax	VERB
ftr-477	483	37	the	the	DET
ftr-477	483	38	damages	damage	NOUN
ftr-477	483	39	received	receive	VERB
ftr-477	483	40	.	.	PUNCT
ftr-477	484	1	in	in	ADP
ftr-477	484	2	most	most	ADJ
ftr-477	484	3	such	such	ADJ
ftr-477	484	4	cases	case	NOUN
ftr-477	484	5	,	,	PUNCT
ftr-477	484	6	the	the	DET
ftr-477	484	7	taxpayer	taxpayer	NOUN
ftr-477	484	8	has	have	VERB
ftr-477	484	9	no	no	DET
ftr-477	484	10	means	mean	NOUN
ftr-477	484	11	of	of	ADP
ftr-477	484	12	reinvesting	reinveste	VERB
ftr-477	484	13	the	the	DET
ftr-477	484	14	proceeds	proceed	NOUN
ftr-477	484	15	in	in	ADP
ftr-477	484	16	something	something	PRON
ftr-477	484	17	similar	similar	ADJ
ftr-477	484	18	or	or	CCONJ
ftr-477	484	19	related	relate	VERB
ftr-477	484	20	in	in	ADP
ftr-477	484	21	service	service	NOUN
ftr-477	484	22	or	or	CCONJ
ftr-477	484	23	use	use	NOUN
ftr-477	484	24	to	to	ADP
ftr-477	484	25	the	the	DET
ftr-477	484	26	destroyed	destroy	VERB
ftr-477	484	27	item	item	NOUN
ftr-477	484	28	.	.	PUNCT
ftr-477	485	1	if	if	SCONJ
ftr-477	485	2	such	such	DET
ftr-477	485	3	a	a	DET
ftr-477	485	4	replacement	replacement	NOUN
ftr-477	485	5	can	can	AUX
ftr-477	485	6	be	be	AUX
ftr-477	485	7	located	locate	VERB
ftr-477	485	8	,	,	PUNCT
ftr-477	485	9	the	the	DET
ftr-477	485	10	replacement	replacement	NOUN
ftr-477	485	11	is	be	AUX
ftr-477	485	12	usually	usually	ADV
ftr-477	485	13	only	only	ADV
ftr-477	485	14	partial	partial	ADJ
ftr-477	485	15	,	,	PUNCT
ftr-477	485	16	and	and	CCONJ
ftr-477	485	17	its	its	PRON
ftr-477	485	18	cost	cost	NOUN
ftr-477	485	19	is	be	AUX
ftr-477	485	20	often	often	ADV
ftr-477	485	21	substantially	substantially	ADV
ftr-477	485	22	less	less	ADJ
ftr-477	485	23	than	than	ADP
ftr-477	485	24	the	the	DET
ftr-477	485	25	amount	amount	NOUN
ftr-477	485	26	of	of	ADP
ftr-477	485	27	damages	damage	NOUN
ftr-477	485	28	suffered	suffer	VERB
ftr-477	485	29	by	by	ADP
ftr-477	485	30	the	the	DET
ftr-477	485	31	taxpayer	taxpayer	NOUN
ftr-477	485	32	,	,	PUNCT
ftr-477	485	33	making	make	VERB
ftr-477	485	34	a	a	DET
ftr-477	485	35	section	section	NOUN
ftr-477	485	36	1033	1033	NUM
ftr-477	485	37	deferral	deferral	ADJ
ftr-477	485	38	concept	concept	NOUN
ftr-477	485	39	of	of	ADP
ftr-477	485	40	little	little	ADJ
ftr-477	485	41	value	value	NOUN
ftr-477	485	42	.	.	PUNCT
ftr-477	486	1	for	for	ADP
ftr-477	486	2	example	example	NOUN
ftr-477	486	3	,	,	PUNCT
ftr-477	486	4	a	a	DET
ftr-477	486	5	lost	lose	VERB
ftr-477	486	6	arm	arm	NOUN
ftr-477	486	7	can	can	AUX
ftr-477	486	8	be	be	AUX
ftr-477	486	9	replaced	replace	VERB
ftr-477	486	10	with	with	ADP
ftr-477	486	11	an	an	DET
ftr-477	486	12	artificial	artificial	ADJ
ftr-477	486	13	limb	limb	NOUN
ftr-477	486	14	,	,	PUNCT
ftr-477	486	15	but	but	CCONJ
ftr-477	486	16	an	an	DET
ftr-477	486	17	artificial	artificial	ADJ
ftr-477	486	18	limb	limb	NOUN
ftr-477	486	19	replaces	replace	VERB
ftr-477	486	20	only	only	ADV
ftr-477	486	21	part	part	NOUN
ftr-477	486	22	of	of	ADP
ftr-477	486	23	the	the	DET
ftr-477	486	24	function	function	NOUN
ftr-477	486	25	of	of	ADP
ftr-477	486	26	the	the	DET
ftr-477	486	27	lost	lost	ADJ
ftr-477	486	28	arm	arm	NOUN
ftr-477	486	29	,	,	PUNCT
ftr-477	486	30	and	and	CCONJ
ftr-477	486	31	its	its	PRON
ftr-477	486	32	cost	cost	NOUN
ftr-477	486	33	is	be	AUX
ftr-477	486	34	likely	likely	ADV
ftr-477	486	35	far	far	ADV
ftr-477	486	36	less	less	ADJ
ftr-477	486	37	than	than	SCONJ
ftr-477	486	38	the	the	DET
ftr-477	486	39	damages	damage	NOUN
ftr-477	486	40	recoverable	recoverable	ADJ
ftr-477	486	41	for	for	ADP
ftr-477	486	42	the	the	DET
ftr-477	486	43	injury	injury	NOUN
ftr-477	486	44	.	.	PUNCT
ftr-477	487	1	much	much	ADJ
ftr-477	487	2	of	of	ADP
ftr-477	487	3	what	what	PRON
ftr-477	487	4	the	the	DET
ftr-477	487	5	taxpayer	taxpayer	NOUN
ftr-477	487	6	lost	lose	VERB
ftr-477	487	7	can	can	AUX
ftr-477	487	8	not	not	PART
ftr-477	487	9	be	be	AUX
ftr-477	487	10	replaced	replace	VERB
ftr-477	487	11	by	by	ADP
ftr-477	487	12	anything	anything	PRON
ftr-477	487	13	similar	similar	ADJ
ftr-477	487	14	in	in	ADP
ftr-477	487	15	use	use	NOUN
ftr-477	487	16	.	.	PUNCT
ftr-477	488	1	since	since	SCONJ
ftr-477	488	2	a	a	DET
ftr-477	488	3	deferral	deferral	NOUN
ftr-477	488	4	of	of	ADP
ftr-477	488	5	gain	gain	NOUN
ftr-477	488	6	is	be	AUX
ftr-477	488	7	not	not	PART
ftr-477	488	8	readily	readily	ADV
ftr-477	488	9	available	available	ADJ
ftr-477	488	10	,	,	PUNCT
ftr-477	488	11	should	should	AUX
ftr-477	488	12	the	the	DET
ftr-477	488	13	taxpayer	taxpayer	NOUN
ftr-477	488	14	be	be	AUX
ftr-477	488	15	taxed	tax	VERB
ftr-477	488	16	on	on	ADP
ftr-477	488	17	the	the	DET
ftr-477	488	18	entire	entire	ADJ
ftr-477	488	19	amount	amount	NOUN
ftr-477	488	20	of	of	ADP
ftr-477	488	21	the	the	DET
ftr-477	488	22	gain	gain	NOUN
ftr-477	488	23	at	at	ADP
ftr-477	488	24	the	the	DET
ftr-477	488	25	time	time	NOUN
ftr-477	488	26	of	of	ADP
ftr-477	488	27	receipt	receipt	NOUN
ftr-477	488	28	or	or	CCONJ
ftr-477	488	29	should	should	AUX
ftr-477	488	30	some	some	DET
ftr-477	488	31	relief	relief	NOUN
ftr-477	488	32	be	be	AUX
ftr-477	488	33	accorded	accord	VERB
ftr-477	488	34	?	?	PUNCT
ftr-477	489	1	the	the	DET
ftr-477	489	2	taxation	taxation	NOUN
ftr-477	489	3	of	of	ADP
ftr-477	489	4	damages	damage	NOUN
ftr-477	489	5	received	receive	VERB
ftr-477	489	6	in	in	ADP
ftr-477	489	7	a	a	DET
ftr-477	489	8	lump	lump	NOUN
ftr-477	489	9	sum	sum	NOUN
ftr-477	489	10	in	in	ADP
ftr-477	489	11	one	one	NUM
ftr-477	489	12	year	year	NOUN
ftr-477	489	13	may	may	AUX
ftr-477	489	14	cause	cause	VERB
ftr-477	489	15	a	a	DET
ftr-477	489	16	bunching	bunching	NOUN
ftr-477	489	17	of	of	ADP
ftr-477	489	18	income	income	NOUN
ftr-477	489	19	that	that	PRON
ftr-477	489	20	subjects	subject	VERB
ftr-477	489	21	the	the	DET
ftr-477	489	22	taxpayer	taxpayer	NOUN
ftr-477	489	23	to	to	ADP
ftr-477	489	24	a	a	DET
ftr-477	489	25	19951	19951	NUM
ftr-477	489	26	florida	florida	PROPN
ftr-477	489	27	tax	tax	NOUN
ftr-477	489	28	review	review	NOUN
ftr-477	489	29	large	large	ADJ
ftr-477	489	30	tax	tax	NOUN
ftr-477	489	31	because	because	SCONJ
ftr-477	489	32	of	of	ADP
ftr-477	489	33	the	the	DET
ftr-477	489	34	operation	operation	NOUN
ftr-477	489	35	of	of	ADP
ftr-477	489	36	the	the	DET
ftr-477	489	37	graduated	graduate	VERB
ftr-477	489	38	rates,7	rates,7	NOUN
ftr-477	489	39	'	'	PUNCT
ftr-477	489	40	and	and	CCONJ
ftr-477	489	41	one	one	PRON
ftr-477	489	42	might	might	AUX
ftr-477	489	43	at	at	ADV
ftr-477	489	44	least	least	ADJ
ftr-477	489	45	expect	expect	VERB
ftr-477	489	46	some	some	DET
ftr-477	489	47	relief	relief	NOUN
ftr-477	489	48	from	from	ADP
ftr-477	489	49	the	the	DET
ftr-477	489	50	bunching	bunch	VERB
ftr-477	489	51	effect	effect	NOUN
ftr-477	489	52	,	,	PUNCT
ftr-477	489	53	perhaps	perhaps	ADV
ftr-477	489	54	by	by	ADP
ftr-477	489	55	a	a	DET
ftr-477	489	56	form	form	NOUN
ftr-477	489	57	of	of	ADP
ftr-477	489	58	income	income	NOUN
ftr-477	489	59	-	-	PUNCT
ftr-477	489	60	averaging	averaging	NOUN
ftr-477	489	61	.	.	PUNCT
ftr-477	490	1	section	section	NOUN
ftr-477	490	2	104(a)(2	104(a)(2	NUM
ftr-477	490	3	)	)	PUNCT
ftr-477	490	4	instead	instead	ADV
ftr-477	490	5	excludes	exclude	VERB
ftr-477	490	6	all	all	DET
ftr-477	490	7	such	such	ADJ
ftr-477	490	8	damages	damage	NOUN
ftr-477	490	9	from	from	ADP
ftr-477	490	10	income	income	NOUN
ftr-477	490	11	permanently	permanently	ADV
ftr-477	490	12	,	,	PUNCT
ftr-477	490	13	an	an	DET
ftr-477	490	14	approach	approach	NOUN
ftr-477	490	15	not	not	PART
ftr-477	490	16	well	well	ADV
ftr-477	490	17	crafted	craft	VERB
ftr-477	490	18	to	to	PART
ftr-477	490	19	provide	provide	VERB
ftr-477	490	20	relief	relief	NOUN
ftr-477	490	21	from	from	ADP
ftr-477	490	22	the	the	DET
ftr-477	490	23	bunching	bunch	VERB
ftr-477	490	24	effect	effect	NOUN
ftr-477	490	25	.	.	PUNCT
ftr-477	491	1	involuntariness	involuntariness	NOUN
ftr-477	491	2	alone	alone	ADV
ftr-477	491	3	is	be	AUX
ftr-477	491	4	not	not	PART
ftr-477	491	5	a	a	DET
ftr-477	491	6	sufficient	sufficient	ADJ
ftr-477	491	7	justification	justification	NOUN
ftr-477	491	8	for	for	ADP
ftr-477	491	9	this	this	DET
ftr-477	491	10	extraordinary	extraordinary	ADJ
ftr-477	491	11	exclusionary	exclusionary	ADJ
ftr-477	491	12	treatment	treatment	NOUN
ftr-477	491	13	since	since	SCONJ
ftr-477	491	14	the	the	DET
ftr-477	491	15	involuntary	involuntary	ADJ
ftr-477	491	16	conversion	conversion	NOUN
ftr-477	491	17	of	of	ADP
ftr-477	491	18	tangible	tangible	ADJ
ftr-477	491	19	property	property	NOUN
ftr-477	491	20	is	be	AUX
ftr-477	491	21	not	not	PART
ftr-477	491	22	treated	treat	VERB
ftr-477	491	23	so	so	ADV
ftr-477	491	24	gently	gently	ADV
ftr-477	491	25	.	.	PUNCT
ftr-477	492	1	d.	d.	PROPN
ftr-477	492	2	combination	combination	NOUN
ftr-477	492	3	of	of	ADP
ftr-477	492	4	considerations	consideration	NOUN
ftr-477	492	5	.	.	PUNCT
ftr-477	493	1	given	give	VERB
ftr-477	493	2	the	the	DET
ftr-477	493	3	sympathy	sympathy	NOUN
ftr-477	493	4	that	that	PRON
ftr-477	493	5	a	a	DET
ftr-477	493	6	personal	personal	ADJ
ftr-477	493	7	injury	injury	NOUN
ftr-477	493	8	engenders	engender	NOUN
ftr-477	493	9	,	,	PUNCT
ftr-477	493	10	the	the	DET
ftr-477	493	11	section	section	NOUN
ftr-477	493	12	104(a)(2	104(a)(2	NUM
ftr-477	493	13	)	)	PUNCT
ftr-477	493	14	exclusion	exclusion	NOUN
ftr-477	493	15	is	be	AUX
ftr-477	493	16	perhaps	perhaps	ADV
ftr-477	493	17	warranted	warrant	VERB
ftr-477	493	18	by	by	ADP
ftr-477	493	19	the	the	DET
ftr-477	493	20	combination	combination	NOUN
ftr-477	493	21	of	of	ADP
ftr-477	493	22	the	the	DET
ftr-477	493	23	fact	fact	NOUN
ftr-477	493	24	that	that	SCONJ
ftr-477	493	25	a	a	DET
ftr-477	493	26	personal	personal	ADJ
ftr-477	493	27	right	right	NOUN
ftr-477	493	28	or	or	CCONJ
ftr-477	493	29	body	body	NOUN
ftr-477	493	30	part	part	NOUN
ftr-477	493	31	was	be	AUX
ftr-477	493	32	destroyed	destroy	VERB
ftr-477	493	33	(	(	PUNCT
ftr-477	493	34	the	the	DET
ftr-477	493	35	return	return	NOUN
ftr-477	493	36	of	of	ADP
ftr-477	493	37	human	human	ADJ
ftr-477	493	38	capital	capital	NOUN
ftr-477	493	39	theory	theory	NOUN
ftr-477	493	40	)	)	PUNCT
ftr-477	493	41	and	and	CCONJ
ftr-477	493	42	the	the	DET
ftr-477	493	43	involuntariness	involuntariness	NOUN
ftr-477	493	44	of	of	ADP
ftr-477	493	45	the	the	DET
ftr-477	493	46	conversion	conversion	NOUN
ftr-477	493	47	.	.	PUNCT
ftr-477	494	1	that	that	PRON
ftr-477	494	2	is	be	AUX
ftr-477	494	3	,	,	PUNCT
ftr-477	494	4	even	even	ADV
ftr-477	494	5	though	though	SCONJ
ftr-477	494	6	neither	neither	DET
ftr-477	494	7	factor	factor	NOUN
ftr-477	494	8	alone	alone	ADV
ftr-477	494	9	is	be	AUX
ftr-477	494	10	sufficient	sufficient	ADJ
ftr-477	494	11	,	,	PUNCT
ftr-477	494	12	the	the	DET
ftr-477	494	13	cumulative	cumulative	ADJ
ftr-477	494	14	effect	effect	NOUN
ftr-477	494	15	of	of	ADP
ftr-477	494	16	the	the	DET
ftr-477	494	17	combination	combination	NOUN
ftr-477	494	18	of	of	ADP
ftr-477	494	19	the	the	DET
ftr-477	494	20	factors	factor	NOUN
ftr-477	494	21	may	may	AUX
ftr-477	494	22	be	be	AUX
ftr-477	494	23	sufficient	sufficient	ADJ
ftr-477	494	24	.	.	PUNCT
ftr-477	495	1	the	the	DET
ftr-477	495	2	whole	whole	NOUN
ftr-477	495	3	may	may	AUX
ftr-477	495	4	well	well	ADV
ftr-477	495	5	be	be	AUX
ftr-477	495	6	greater	great	ADJ
ftr-477	495	7	than	than	ADP
ftr-477	495	8	the	the	DET
ftr-477	495	9	sum	sum	NOUN
ftr-477	495	10	of	of	ADP
ftr-477	495	11	its	its	PRON
ftr-477	495	12	parts	part	NOUN
ftr-477	495	13	.	.	PUNCT
ftr-477	496	1	the	the	DET
ftr-477	496	2	author	author	NOUN
ftr-477	496	3	believes	believe	VERB
ftr-477	496	4	that	that	SCONJ
ftr-477	496	5	there	there	PRON
ftr-477	496	6	are	be	VERB
ftr-477	496	7	two	two	NUM
ftr-477	496	8	additional	additional	ADJ
ftr-477	496	9	factors	factor	NOUN
ftr-477	496	10	that	that	PRON
ftr-477	496	11	color	color	VERB
ftr-477	496	12	the	the	DET
ftr-477	496	13	combination	combination	NOUN
ftr-477	496	14	of	of	ADP
ftr-477	496	15	the	the	DET
ftr-477	496	16	human	human	ADJ
ftr-477	496	17	capital	capital	NOUN
ftr-477	496	18	theory	theory	NOUN
ftr-477	496	19	and	and	CCONJ
ftr-477	496	20	the	the	DET
ftr-477	496	21	involuntariness	involuntariness	NOUN
ftr-477	496	22	of	of	ADP
ftr-477	496	23	the	the	DET
ftr-477	496	24	conversion	conversion	NOUN
ftr-477	496	25	of	of	ADP
ftr-477	496	26	a	a	DET
ftr-477	496	27	body	body	NOUN
ftr-477	496	28	part	part	NOUN
ftr-477	496	29	,	,	PUNCT
ftr-477	496	30	and	and	CCONJ
ftr-477	496	31	the	the	DET
ftr-477	496	32	addition	addition	NOUN
ftr-477	496	33	of	of	ADP
ftr-477	496	34	that	that	DET
ftr-477	496	35	coloration	coloration	NOUN
ftr-477	496	36	makes	make	VERB
ftr-477	496	37	a	a	DET
ftr-477	496	38	compelling	compelling	ADJ
ftr-477	496	39	case	case	NOUN
ftr-477	496	40	for	for	ADP
ftr-477	496	41	the	the	DET
ftr-477	496	42	exclusion	exclusion	NOUN
ftr-477	496	43	of	of	ADP
ftr-477	496	44	such	such	ADJ
ftr-477	496	45	damages	damage	NOUN
ftr-477	496	46	when	when	SCONJ
ftr-477	496	47	given	give	VERB
ftr-477	496	48	for	for	ADP
ftr-477	496	49	a	a	DET
ftr-477	496	50	physical	physical	ADJ
ftr-477	496	51	injury	injury	NOUN
ftr-477	496	52	.	.	PUNCT
ftr-477	497	1	1	1	X
ftr-477	497	2	.	.	X
ftr-477	497	3	noncommercial	noncommercial	ADJ
ftr-477	497	4	zone.-the	zone.-the	DET
ftr-477	497	5	tax	tax	NOUN
ftr-477	497	6	law	law	NOUN
ftr-477	497	7	is	be	AUX
ftr-477	497	8	aimed	aim	VERB
ftr-477	497	9	at	at	ADP
ftr-477	497	10	market	market	NOUN
ftr-477	497	11	transactions	transaction	NOUN
ftr-477	497	12	.	.	PUNCT
ftr-477	498	1	gain	gain	VERB
ftr-477	498	2	on	on	ADP
ftr-477	498	3	a	a	DET
ftr-477	498	4	sale	sale	NOUN
ftr-477	498	5	of	of	ADP
ftr-477	498	6	an	an	DET
ftr-477	498	7	item	item	NOUN
ftr-477	498	8	held	hold	VERB
ftr-477	498	9	for	for	ADP
ftr-477	498	10	personal	personal	ADJ
ftr-477	498	11	use	use	NOUN
ftr-477	498	12	,	,	PUNCT
ftr-477	498	13	such	such	ADJ
ftr-477	498	14	as	as	ADP
ftr-477	498	15	a	a	DET
ftr-477	498	16	residence	residence	NOUN
ftr-477	498	17	or	or	CCONJ
ftr-477	498	18	a	a	DET
ftr-477	498	19	piece	piece	NOUN
ftr-477	498	20	of	of	ADP
ftr-477	498	21	jewelry	jewelry	NOUN
ftr-477	498	22	,	,	PUNCT
ftr-477	498	23	is	be	AUX
ftr-477	498	24	taxed	tax	VERB
ftr-477	498	25	,	,	PUNCT
ftr-477	498	26	but	but	CCONJ
ftr-477	498	27	,	,	PUNCT
ftr-477	498	28	in	in	ADP
ftr-477	498	29	such	such	ADJ
ftr-477	498	30	cases	case	NOUN
ftr-477	498	31	,	,	PUNCT
ftr-477	498	32	the	the	DET
ftr-477	498	33	taxpayer	taxpayer	NOUN
ftr-477	498	34	has	have	AUX
ftr-477	498	35	chosen	choose	VERB
ftr-477	498	36	to	to	PART
ftr-477	498	37	place	place	VERB
ftr-477	498	38	the	the	DET
ftr-477	498	39	item	item	NOUN
ftr-477	498	40	into	into	ADP
ftr-477	498	41	the	the	DET
ftr-477	498	42	commercial	commercial	ADJ
ftr-477	498	43	market	market	NOUN
ftr-477	498	44	by	by	ADP
ftr-477	498	45	putting	put	VERB
ftr-477	498	46	it	it	PRON
ftr-477	498	47	up	up	ADP
ftr-477	498	48	for	for	ADP
ftr-477	498	49	sale	sale	NOUN
ftr-477	498	50	.	.	PUNCT
ftr-477	499	1	moreover	moreover	ADV
ftr-477	499	2	,	,	PUNCT
ftr-477	499	3	those	those	DET
ftr-477	499	4	types	type	NOUN
ftr-477	499	5	of	of	ADP
ftr-477	499	6	property	property	NOUN
ftr-477	499	7	are	be	AUX
ftr-477	499	8	commonly	commonly	ADV
ftr-477	499	9	bought	buy	VERB
ftr-477	499	10	and	and	CCONJ
ftr-477	499	11	sold	sell	VERB
ftr-477	499	12	in	in	ADP
ftr-477	499	13	the	the	DET
ftr-477	499	14	market	market	NOUN
ftr-477	499	15	place	place	NOUN
ftr-477	499	16	and	and	CCONJ
ftr-477	499	17	are	be	AUX
ftr-477	499	18	properly	properly	ADV
ftr-477	499	19	regarded	regard	VERB
ftr-477	499	20	as	as	ADP
ftr-477	499	21	commercial	commercial	ADJ
ftr-477	499	22	items	item	NOUN
ftr-477	499	23	.	.	PUNCT
ftr-477	500	1	in	in	ADP
ftr-477	500	2	contrast	contrast	NOUN
ftr-477	500	3	,	,	PUNCT
ftr-477	500	4	noncommercial	noncommercial	ADJ
ftr-477	500	5	personal	personal	ADJ
ftr-477	500	6	attributes	attribute	NOUN
ftr-477	500	7	are	be	AUX
ftr-477	500	8	not	not	PART
ftr-477	500	9	traded	trade	VERB
ftr-477	500	10	in	in	ADP
ftr-477	500	11	the	the	DET
ftr-477	500	12	market	market	NOUN
ftr-477	500	13	and	and	CCONJ
ftr-477	500	14	lie	lie	VERB
ftr-477	500	15	far	far	ADV
ftr-477	500	16	outside	outside	ADP
ftr-477	500	17	the	the	DET
ftr-477	500	18	zone	zone	NOUN
ftr-477	500	19	of	of	ADP
ftr-477	500	20	properties	property	NOUN
ftr-477	500	21	and	and	CCONJ
ftr-477	500	22	activities	activity	NOUN
ftr-477	500	23	that	that	PRON
ftr-477	500	24	comprise	comprise	VERB
ftr-477	500	25	the	the	DET
ftr-477	500	26	sphere	sphere	NOUN
ftr-477	500	27	of	of	ADP
ftr-477	500	28	the	the	DET
ftr-477	500	29	tax	tax	NOUN
ftr-477	500	30	laws	law	NOUN
ftr-477	500	31	'	'	PART
ftr-477	500	32	operation	operation	NOUN
ftr-477	500	33	.	.	PUNCT
ftr-477	501	1	for	for	ADP
ftr-477	501	2	example	example	NOUN
ftr-477	501	3	,	,	PUNCT
ftr-477	501	4	if	if	SCONJ
ftr-477	501	5	two	two	NUM
ftr-477	501	6	persons	person	NOUN
ftr-477	501	7	exchange	exchange	VERB
ftr-477	501	8	their	their	PRON
ftr-477	501	9	services	service	NOUN
ftr-477	501	10	,	,	PUNCT
ftr-477	501	11	each	each	PRON
ftr-477	501	12	must	must	AUX
ftr-477	501	13	typically	typically	ADV
ftr-477	501	14	include	include	VERB
ftr-477	501	15	in	in	ADP
ftr-477	501	16	income	income	NOUN
ftr-477	501	17	an	an	DET
ftr-477	501	18	amount	amount	NOUN
ftr-477	501	19	equal	equal	ADJ
ftr-477	501	20	to	to	ADP
ftr-477	501	21	the	the	DET
ftr-477	501	22	value	value	NOUN
ftr-477	501	23	of	of	ADP
ftr-477	501	24	the	the	DET
ftr-477	501	25	services	service	NOUN
ftr-477	501	26	received	receive	VERB
ftr-477	501	27	from	from	ADP
ftr-477	501	28	the	the	DET
ftr-477	501	29	other.72	other.72	NOUN
ftr-477	501	30	however	however	ADV
ftr-477	501	31	,	,	PUNCT
ftr-477	501	32	when	when	SCONJ
ftr-477	501	33	a	a	DET
ftr-477	501	34	husband	husband	NOUN
ftr-477	501	35	and	and	CCONJ
ftr-477	501	36	wife	wife	NOUN
ftr-477	501	37	exchange	exchange	PROPN
ftr-477	501	38	71	71	NUM
ftr-477	501	39	.	.	PUNCT
ftr-477	502	1	bunching	bunch	VERB
ftr-477	502	2	can	can	AUX
ftr-477	502	3	arise	arise	VERB
ftr-477	502	4	from	from	ADP
ftr-477	502	5	the	the	DET
ftr-477	502	6	recognition	recognition	NOUN
ftr-477	502	7	in	in	ADP
ftr-477	502	8	one	one	NUM
ftr-477	502	9	year	year	NOUN
ftr-477	502	10	of	of	ADP
ftr-477	502	11	appreciation	appreciation	NOUN
ftr-477	502	12	in	in	ADP
ftr-477	502	13	the	the	DET
ftr-477	502	14	value	value	NOUN
ftr-477	502	15	of	of	ADP
ftr-477	502	16	the	the	DET
ftr-477	502	17	destroyed	destroy	VERB
ftr-477	502	18	right	right	NOUN
ftr-477	502	19	that	that	PRON
ftr-477	502	20	has	have	AUX
ftr-477	502	21	taken	take	VERB
ftr-477	502	22	place	place	NOUN
ftr-477	502	23	over	over	ADP
ftr-477	502	24	many	many	ADJ
ftr-477	502	25	prior	prior	ADJ
ftr-477	502	26	years	year	NOUN
ftr-477	502	27	.	.	PUNCT
ftr-477	503	1	it	it	PRON
ftr-477	503	2	can	can	AUX
ftr-477	503	3	also	also	ADV
ftr-477	503	4	arise	arise	VERB
ftr-477	503	5	from	from	ADP
ftr-477	503	6	the	the	DET
ftr-477	503	7	receipt	receipt	NOUN
ftr-477	503	8	of	of	ADP
ftr-477	503	9	a	a	DET
ftr-477	503	10	lump	lump	NOUN
ftr-477	503	11	sum	sum	NOUN
ftr-477	503	12	payment	payment	NOUN
ftr-477	503	13	for	for	ADP
ftr-477	503	14	a	a	DET
ftr-477	503	15	loss	loss	NOUN
ftr-477	503	16	of	of	ADP
ftr-477	503	17	income	income	NOUN
ftr-477	503	18	that	that	PRON
ftr-477	503	19	would	would	AUX
ftr-477	503	20	have	have	AUX
ftr-477	503	21	been	be	AUX
ftr-477	503	22	earned	earn	VERB
ftr-477	503	23	over	over	ADP
ftr-477	503	24	several	several	ADJ
ftr-477	503	25	future	future	ADJ
ftr-477	503	26	years	year	NOUN
ftr-477	503	27	if	if	SCONJ
ftr-477	503	28	the	the	DET
ftr-477	503	29	injury	injury	NOUN
ftr-477	503	30	had	have	AUX
ftr-477	503	31	not	not	PART
ftr-477	503	32	occurred	occur	VERB
ftr-477	503	33	.	.	PUNCT
ftr-477	504	1	later	later	ADV
ftr-477	504	2	in	in	ADP
ftr-477	504	3	this	this	DET
ftr-477	504	4	part	part	NOUN
ftr-477	504	5	,	,	PUNCT
ftr-477	504	6	the	the	DET
ftr-477	504	7	author	author	NOUN
ftr-477	504	8	questions	question	VERB
ftr-477	504	9	whether	whether	SCONJ
ftr-477	504	10	damages	damage	NOUN
ftr-477	504	11	for	for	ADP
ftr-477	504	12	a	a	DET
ftr-477	504	13	physical	physical	ADJ
ftr-477	504	14	injury	injury	NOUN
ftr-477	504	15	truly	truly	ADV
ftr-477	504	16	are	be	AUX
ftr-477	504	17	a	a	DET
ftr-477	504	18	substitute	substitute	NOUN
ftr-477	504	19	for	for	ADP
ftr-477	504	20	lost	lose	VERB
ftr-477	504	21	monetary	monetary	ADJ
ftr-477	504	22	value	value	NOUN
ftr-477	504	23	.	.	PUNCT
ftr-477	505	1	on	on	ADP
ftr-477	505	2	the	the	DET
ftr-477	505	3	other	other	ADJ
ftr-477	505	4	hand	hand	NOUN
ftr-477	505	5	,	,	PUNCT
ftr-477	505	6	a	a	DET
ftr-477	505	7	proposal	proposal	NOUN
ftr-477	505	8	to	to	PART
ftr-477	505	9	tax	tax	VERB
ftr-477	505	10	such	such	ADJ
ftr-477	505	11	damages	damage	NOUN
ftr-477	505	12	rests	rest	VERB
ftr-477	505	13	in	in	ADP
ftr-477	505	14	part	part	NOUN
ftr-477	505	15	on	on	ADP
ftr-477	505	16	the	the	DET
ftr-477	505	17	premise	premise	NOUN
ftr-477	505	18	that	that	SCONJ
ftr-477	505	19	the	the	DET
ftr-477	505	20	damages	damage	NOUN
ftr-477	505	21	are	be	AUX
ftr-477	505	22	a	a	DET
ftr-477	505	23	substitute	substitute	NOUN
ftr-477	505	24	.	.	PUNCT
ftr-477	506	1	if	if	SCONJ
ftr-477	506	2	so	so	ADV
ftr-477	506	3	,	,	PUNCT
ftr-477	506	4	that	that	PRON
ftr-477	506	5	raises	raise	VERB
ftr-477	506	6	a	a	DET
ftr-477	506	7	bunching	bunch	VERB
ftr-477	506	8	problem	problem	NOUN
ftr-477	506	9	that	that	PRON
ftr-477	506	10	needs	need	VERB
ftr-477	506	11	to	to	PART
ftr-477	506	12	be	be	AUX
ftr-477	506	13	addressed	address	VERB
ftr-477	506	14	.	.	PUNCT
ftr-477	507	1	72	72	X
ftr-477	507	2	.	.	PUNCT
ftr-477	507	3	regs	regs	PROPN
ftr-477	507	4	.	.	PUNCT
ftr-477	508	1	§	§	PROPN
ftr-477	508	2	1.61	1.61	NUM
ftr-477	508	3	-	-	NUM
ftr-477	508	4	2(d)(1	2(d)(1	NUM
ftr-477	508	5	)	)	PUNCT
ftr-477	508	6	.	.	PUNCT
ftr-477	509	1	[	[	X
ftr-477	509	2	vol	vol	NOUN
ftr-477	509	3	.	.	NOUN
ftr-477	509	4	2:6	2:6	NUM
ftr-477	509	5	compensatory	compensatory	ADJ
ftr-477	509	6	and	and	CCONJ
ftr-477	509	7	punitive	punitive	ADJ
ftr-477	509	8	damages	damage	NOUN
ftr-477	509	9	their	their	PRON
ftr-477	509	10	services	service	NOUN
ftr-477	509	11	by	by	ADP
ftr-477	509	12	splitting	split	VERB
ftr-477	509	13	household	household	NOUN
ftr-477	509	14	chores	chore	NOUN
ftr-477	509	15	between	between	ADP
ftr-477	509	16	them	they	PRON
ftr-477	509	17	,	,	PUNCT
ftr-477	509	18	neither	neither	CCONJ
ftr-477	509	19	recognizes	recognize	VERB
ftr-477	509	20	income.73	income.73	NOUN
ftr-477	509	21	similarly	similarly	ADV
ftr-477	509	22	,	,	PUNCT
ftr-477	509	23	if	if	SCONJ
ftr-477	509	24	several	several	ADJ
ftr-477	509	25	persons	person	NOUN
ftr-477	509	26	living	live	VERB
ftr-477	509	27	in	in	ADP
ftr-477	509	28	manhattan	manhattan	PROPN
ftr-477	509	29	,	,	PUNCT
ftr-477	509	30	each	each	PRON
ftr-477	509	31	of	of	ADP
ftr-477	509	32	whom	whom	PRON
ftr-477	509	33	owns	own	VERB
ftr-477	509	34	a	a	DET
ftr-477	509	35	small	small	ADJ
ftr-477	509	36	piece	piece	NOUN
ftr-477	509	37	of	of	ADP
ftr-477	509	38	land	land	NOUN
ftr-477	509	39	on	on	ADP
ftr-477	509	40	long	long	ADJ
ftr-477	509	41	island	island	NOUN
ftr-477	509	42	on	on	ADP
ftr-477	509	43	which	which	PRON
ftr-477	509	44	vegetables	vegetable	NOUN
ftr-477	509	45	are	be	AUX
ftr-477	509	46	grown	grow	VERB
ftr-477	509	47	,	,	PUNCT
ftr-477	509	48	agree	agree	VERB
ftr-477	509	49	to	to	PART
ftr-477	509	50	take	take	VERB
ftr-477	509	51	turns	turn	NOUN
ftr-477	509	52	travelling	travel	VERB
ftr-477	509	53	to	to	ADP
ftr-477	509	54	long	long	ADJ
ftr-477	509	55	island	island	NOUN
ftr-477	509	56	and	and	CCONJ
ftr-477	509	57	watering	water	VERB
ftr-477	509	58	the	the	DET
ftr-477	509	59	gardens	garden	NOUN
ftr-477	509	60	owned	own	VERB
ftr-477	509	61	by	by	ADP
ftr-477	509	62	all	all	PRON
ftr-477	509	63	of	of	ADP
ftr-477	509	64	them	they	PRON
ftr-477	509	65	,	,	PUNCT
ftr-477	509	66	they	they	PRON
ftr-477	509	67	are	be	AUX
ftr-477	509	68	exchanging	exchange	VERB
ftr-477	509	69	services	service	NOUN
ftr-477	509	70	,	,	PUNCT
ftr-477	509	71	but	but	CCONJ
ftr-477	509	72	they	they	PRON
ftr-477	509	73	should	should	AUX
ftr-477	509	74	not	not	PART
ftr-477	509	75	be	be	AUX
ftr-477	509	76	taxed	tax	VERB
ftr-477	509	77	on	on	ADP
ftr-477	509	78	that	that	DET
ftr-477	509	79	exchange	exchange	NOUN
ftr-477	509	80	because	because	SCONJ
ftr-477	509	81	it	it	PRON
ftr-477	509	82	occurs	occur	VERB
ftr-477	509	83	outside	outside	ADP
ftr-477	509	84	the	the	DET
ftr-477	509	85	market	market	NOUN
ftr-477	509	86	.	.	PUNCT
ftr-477	510	1	another	another	DET
ftr-477	510	2	example	example	NOUN
ftr-477	510	3	of	of	ADP
ftr-477	510	4	activities	activity	NOUN
ftr-477	510	5	within	within	ADP
ftr-477	510	6	a	a	DET
ftr-477	510	7	noncommercial	noncommercial	ADJ
ftr-477	510	8	zone	zone	NOUN
ftr-477	510	9	is	be	AUX
ftr-477	510	10	a	a	DET
ftr-477	510	11	baby	baby	NOUN
ftr-477	510	12	-	-	PUNCT
ftr-477	510	13	sitting	sit	VERB
ftr-477	510	14	club	club	NOUN
ftr-477	510	15	in	in	ADP
ftr-477	510	16	which	which	PRON
ftr-477	510	17	parents	parent	NOUN
ftr-477	510	18	sit	sit	VERB
ftr-477	510	19	for	for	ADP
ftr-477	510	20	each	each	DET
ftr-477	510	21	other	other	ADJ
ftr-477	510	22	's	's	PART
ftr-477	510	23	children	child	NOUN
ftr-477	510	24	under	under	ADP
ftr-477	510	25	a	a	DET
ftr-477	510	26	kind	kind	NOUN
ftr-477	510	27	of	of	ADP
ftr-477	510	28	barter	barter	NOUN
ftr-477	510	29	arrangement	arrangement	NOUN
ftr-477	510	30	.	.	PUNCT
ftr-477	511	1	on	on	ADP
ftr-477	511	2	the	the	DET
ftr-477	511	3	other	other	ADJ
ftr-477	511	4	hand	hand	NOUN
ftr-477	511	5	,	,	PUNCT
ftr-477	511	6	bartered	barter	VERB
ftr-477	511	7	exchanges	exchange	NOUN
ftr-477	511	8	can	can	AUX
ftr-477	511	9	become	become	VERB
ftr-477	511	10	so	so	ADV
ftr-477	511	11	structured	structured	ADJ
ftr-477	511	12	and	and	CCONJ
ftr-477	511	13	substantial	substantial	ADJ
ftr-477	511	14	that	that	SCONJ
ftr-477	511	15	they	they	PRON
ftr-477	511	16	represent	represent	VERB
ftr-477	511	17	more	more	ADJ
ftr-477	511	18	than	than	ADP
ftr-477	511	19	joint	joint	ADJ
ftr-477	511	20	activities	activity	NOUN
ftr-477	511	21	,	,	PUNCT
ftr-477	511	22	in	in	ADP
ftr-477	511	23	which	which	DET
ftr-477	511	24	case	case	NOUN
ftr-477	511	25	the	the	DET
ftr-477	511	26	parties	party	NOUN
ftr-477	511	27	have	have	AUX
ftr-477	511	28	moved	move	VERB
ftr-477	511	29	into	into	ADP
ftr-477	511	30	the	the	DET
ftr-477	511	31	commercial	commercial	ADJ
ftr-477	511	32	sphere	sphere	NOUN
ftr-477	511	33	and	and	CCONJ
ftr-477	511	34	their	their	PRON
ftr-477	511	35	bartered	barter	VERB
ftr-477	511	36	exchange	exchange	NOUN
ftr-477	511	37	should	should	AUX
ftr-477	511	38	be	be	AUX
ftr-477	511	39	taxable	taxable	ADJ
ftr-477	511	40	.	.	PUNCT
ftr-477	512	1	when	when	SCONJ
ftr-477	512	2	a	a	DET
ftr-477	512	3	part	part	NOUN
ftr-477	512	4	of	of	ADP
ftr-477	512	5	an	an	DET
ftr-477	512	6	individual	individual	NOUN
ftr-477	512	7	's	's	PART
ftr-477	512	8	body	body	NOUN
ftr-477	512	9	is	be	AUX
ftr-477	512	10	damaged	damage	VERB
ftr-477	512	11	or	or	CCONJ
ftr-477	512	12	destroyed	destroy	VERB
ftr-477	512	13	,	,	PUNCT
ftr-477	512	14	what	what	PRON
ftr-477	512	15	has	have	AUX
ftr-477	512	16	been	be	AUX
ftr-477	512	17	taken	take	VERB
ftr-477	512	18	from	from	ADP
ftr-477	512	19	the	the	DET
ftr-477	512	20	individual	individual	NOUN
ftr-477	512	21	is	be	AUX
ftr-477	512	22	predominantly	predominantly	ADV
ftr-477	512	23	of	of	ADP
ftr-477	512	24	a	a	DET
ftr-477	512	25	noncommercial	noncommercial	ADJ
ftr-477	512	26	nature	nature	NOUN
ftr-477	512	27	.	.	PUNCT
ftr-477	513	1	since	since	SCONJ
ftr-477	513	2	humans	human	NOUN
ftr-477	513	3	are	be	AUX
ftr-477	513	4	engaged	engage	VERB
ftr-477	513	5	in	in	ADP
ftr-477	513	6	commercial	commercial	ADJ
ftr-477	513	7	activities	activity	NOUN
ftr-477	513	8	,	,	PUNCT
ftr-477	513	9	their	their	PRON
ftr-477	513	10	bodies	body	NOUN
ftr-477	513	11	and	and	CCONJ
ftr-477	513	12	personal	personal	ADJ
ftr-477	513	13	attributes	attribute	NOUN
ftr-477	513	14	are	be	AUX
ftr-477	513	15	inexorably	inexorably	ADV
ftr-477	513	16	entwined	entwine	VERB
ftr-477	513	17	with	with	ADP
ftr-477	513	18	those	those	DET
ftr-477	513	19	activities	activity	NOUN
ftr-477	513	20	.	.	PUNCT
ftr-477	514	1	however	however	ADV
ftr-477	514	2	,	,	PUNCT
ftr-477	514	3	an	an	DET
ftr-477	514	4	individual	individual	NOUN
ftr-477	514	5	's	's	PART
ftr-477	514	6	body	body	NOUN
ftr-477	514	7	and	and	CCONJ
ftr-477	514	8	personal	personal	ADJ
ftr-477	514	9	attributes	attribute	NOUN
ftr-477	514	10	are	be	AUX
ftr-477	514	11	merely	merely	ADV
ftr-477	514	12	used	use	VERB
ftr-477	514	13	in	in	ADP
ftr-477	514	14	commercial	commercial	ADJ
ftr-477	514	15	activities	activity	NOUN
ftr-477	514	16	;	;	PUNCT
ftr-477	514	17	they	they	PRON
ftr-477	514	18	are	be	AUX
ftr-477	514	19	not	not	PART
ftr-477	514	20	detached	detach	VERB
ftr-477	514	21	and	and	CCONJ
ftr-477	514	22	sold	sell	VERB
ftr-477	514	23	in	in	ADP
ftr-477	514	24	the	the	DET
ftr-477	514	25	market	market	NOUN
ftr-477	514	26	place	place	NOUN
ftr-477	514	27	.	.	PUNCT
ftr-477	515	1	it	it	PRON
ftr-477	515	2	is	be	AUX
ftr-477	515	3	a	a	DET
ftr-477	515	4	rare	rare	ADJ
ftr-477	515	5	person	person	NOUN
ftr-477	515	6	who	who	PRON
ftr-477	515	7	would	would	AUX
ftr-477	515	8	contemplate	contemplate	VERB
ftr-477	515	9	the	the	DET
ftr-477	515	10	sale	sale	NOUN
ftr-477	515	11	of	of	ADP
ftr-477	515	12	body	body	NOUN
ftr-477	515	13	parts	part	NOUN
ftr-477	515	14	to	to	PART
ftr-477	515	15	be	be	AUX
ftr-477	515	16	removed	remove	VERB
ftr-477	515	17	from	from	ADP
ftr-477	515	18	him	he	PRON
ftr-477	515	19	while	while	SCONJ
ftr-477	515	20	still	still	ADV
ftr-477	515	21	alive	alive	ADJ
ftr-477	515	22	.	.	PUNCT
ftr-477	516	1	if	if	SCONJ
ftr-477	516	2	such	such	DET
ftr-477	516	3	a	a	DET
ftr-477	516	4	transaction	transaction	NOUN
ftr-477	516	5	were	be	AUX
ftr-477	516	6	to	to	PART
ftr-477	516	7	take	take	VERB
ftr-477	516	8	place	place	NOUN
ftr-477	516	9	,	,	PUNCT
ftr-477	516	10	the	the	DET
ftr-477	516	11	individual	individual	NOUN
ftr-477	516	12	would	would	AUX
ftr-477	516	13	have	have	AUX
ftr-477	516	14	committed	commit	VERB
ftr-477	516	15	the	the	DET
ftr-477	516	16	sale	sale	NOUN
ftr-477	516	17	of	of	ADP
ftr-477	516	18	that	that	DET
ftr-477	516	19	body	body	NOUN
ftr-477	516	20	part	part	NOUN
ftr-477	516	21	to	to	ADP
ftr-477	516	22	a	a	DET
ftr-477	516	23	commercial	commercial	ADJ
ftr-477	516	24	venture	venture	NOUN
ftr-477	516	25	;	;	PUNCT
ftr-477	516	26	there	there	PRON
ftr-477	516	27	is	be	VERB
ftr-477	516	28	no	no	DET
ftr-477	516	29	reason	reason	NOUN
ftr-477	516	30	for	for	SCONJ
ftr-477	516	31	the	the	DET
ftr-477	516	32	tax	tax	NOUN
ftr-477	516	33	law	law	NOUN
ftr-477	516	34	to	to	PART
ftr-477	516	35	exempt	exempt	VERB
ftr-477	516	36	from	from	ADP
ftr-477	516	37	taxation	taxation	NOUN
ftr-477	516	38	the	the	DET
ftr-477	516	39	gain	gain	NOUN
ftr-477	516	40	from	from	ADP
ftr-477	516	41	such	such	DET
ftr-477	516	42	a	a	DET
ftr-477	516	43	sale	sale	NOUN
ftr-477	516	44	,	,	PUNCT
ftr-477	516	45	and	and	CCONJ
ftr-477	516	46	it	it	PRON
ftr-477	516	47	does	do	AUX
ftr-477	516	48	not	not	PART
ftr-477	516	49	do	do	VERB
ftr-477	516	50	so	so	ADV
ftr-477	516	51	.	.	PUNCT
ftr-477	517	1	however	however	ADV
ftr-477	517	2	,	,	PUNCT
ftr-477	517	3	if	if	SCONJ
ftr-477	517	4	a	a	DET
ftr-477	517	5	body	body	NOUN
ftr-477	517	6	part	part	NOUN
ftr-477	517	7	is	be	AUX
ftr-477	517	8	destroyed	destroy	VERB
ftr-477	517	9	or	or	CCONJ
ftr-477	517	10	injured	injure	VERB
ftr-477	517	11	,	,	PUNCT
ftr-477	517	12	the	the	DET
ftr-477	517	13	compensation	compensation	NOUN
ftr-477	517	14	that	that	SCONJ
ftr-477	517	15	the	the	DET
ftr-477	517	16	victim	victim	NOUN
ftr-477	517	17	receives	receive	VERB
ftr-477	517	18	is	be	AUX
ftr-477	517	19	not	not	PART
ftr-477	517	20	the	the	DET
ftr-477	517	21	product	product	NOUN
ftr-477	517	22	of	of	ADP
ftr-477	517	23	having	having	AUX
ftr-477	517	24	voluntarily	voluntarily	ADV
ftr-477	517	25	committed	commit	VERB
ftr-477	517	26	that	that	DET
ftr-477	517	27	part	part	NOUN
ftr-477	517	28	to	to	ADP
ftr-477	517	29	a	a	DET
ftr-477	517	30	commercial	commercial	ADJ
ftr-477	517	31	sale	sale	NOUN
ftr-477	517	32	.	.	PUNCT
ftr-477	518	1	although	although	SCONJ
ftr-477	518	2	the	the	DET
ftr-477	518	3	victim	victim	NOUN
ftr-477	518	4	must	must	AUX
ftr-477	518	5	actively	actively	ADV
ftr-477	518	6	seek	seek	VERB
ftr-477	518	7	reparations	reparation	NOUN
ftr-477	518	8	in	in	ADP
ftr-477	518	9	order	order	NOUN
ftr-477	518	10	to	to	PART
ftr-477	518	11	be	be	AUX
ftr-477	518	12	compensated	compensate	VERB
ftr-477	518	13	,	,	PUNCT
ftr-477	518	14	that	that	PRON
ftr-477	518	15	is	be	AUX
ftr-477	518	16	the	the	DET
ftr-477	518	17	consequence	consequence	NOUN
ftr-477	518	18	of	of	ADP
ftr-477	518	19	the	the	DET
ftr-477	518	20	injury	injury	NOUN
ftr-477	518	21	and	and	CCONJ
ftr-477	518	22	is	be	AUX
ftr-477	518	23	not	not	PART
ftr-477	518	24	a	a	DET
ftr-477	518	25	voluntary	voluntary	ADJ
ftr-477	518	26	entrance	entrance	NOUN
ftr-477	518	27	into	into	ADP
ftr-477	518	28	the	the	DET
ftr-477	518	29	commercial	commercial	ADJ
ftr-477	518	30	market	market	NOUN
ftr-477	518	31	.	.	PUNCT
ftr-477	519	1	2	2	X
ftr-477	519	2	.	.	X
ftr-477	519	3	vulturous	vulturous	ADJ
ftr-477	519	4	behavior.--perhaps	behavior.--perhap	NOUN
ftr-477	519	5	,	,	PUNCT
ftr-477	519	6	the	the	DET
ftr-477	519	7	most	most	ADV
ftr-477	519	8	important	important	ADJ
ftr-477	519	9	consideration	consideration	NOUN
ftr-477	519	10	that	that	PRON
ftr-477	519	11	weighs	weigh	VERB
ftr-477	519	12	against	against	ADP
ftr-477	519	13	taxing	tax	VERB
ftr-477	519	14	such	such	ADJ
ftr-477	519	15	damages	damage	NOUN
ftr-477	519	16	is	be	AUX
ftr-477	519	17	the	the	DET
ftr-477	519	18	heartlessness	heartlessness	NOUN
ftr-477	519	19	of	of	ADP
ftr-477	519	20	the	the	DET
ftr-477	519	21	government	government	NOUN
ftr-477	519	22	profiting	profit	VERB
ftr-477	519	23	from	from	ADP
ftr-477	519	24	the	the	DET
ftr-477	519	25	tort	tort	NOUN
ftr-477	519	26	law	law	NOUN
ftr-477	519	27	's	's	PART
ftr-477	519	28	attempt	attempt	NOUN
ftr-477	519	29	to	to	PART
ftr-477	519	30	soften	soften	VERB
ftr-477	519	31	the	the	DET
ftr-477	519	32	blow	blow	NOUN
ftr-477	519	33	that	that	PRON
ftr-477	519	34	a	a	DET
ftr-477	519	35	victim	victim	NOUN
ftr-477	519	36	has	have	AUX
ftr-477	519	37	suffered	suffer	VERB
ftr-477	519	38	.	.	PUNCT
ftr-477	520	1	monetary	monetary	ADJ
ftr-477	520	2	damages	damage	NOUN
ftr-477	520	3	are	be	AUX
ftr-477	520	4	not	not	PART
ftr-477	520	5	true	true	ADJ
ftr-477	520	6	truly	truly	ADV
ftr-477	520	7	substitutes	substitute	NOUN
ftr-477	520	8	for	for	ADP
ftr-477	520	9	a	a	DET
ftr-477	520	10	victim	victim	NOUN
ftr-477	520	11	's	's	PART
ftr-477	520	12	loss	loss	NOUN
ftr-477	520	13	,	,	PUNCT
ftr-477	520	14	but	but	CCONJ
ftr-477	520	15	,	,	PUNCT
ftr-477	520	16	at	at	ADP
ftr-477	520	17	most	most	ADJ
ftr-477	520	18	,	,	PUNCT
ftr-477	520	19	some	some	DET
ftr-477	520	20	mitigation	mitigation	NOUN
ftr-477	520	21	of	of	ADP
ftr-477	520	22	it	it	PRON
ftr-477	520	23	.	.	PUNCT
ftr-477	521	1	much	much	ADJ
ftr-477	521	2	of	of	ADP
ftr-477	521	3	the	the	DET
ftr-477	521	4	loss	loss	NOUN
ftr-477	521	5	is	be	AUX
ftr-477	521	6	not	not	PART
ftr-477	521	7	monetary	monetary	ADJ
ftr-477	521	8	,	,	PUNCT
ftr-477	521	9	but	but	CCONJ
ftr-477	521	10	only	only	ADV
ftr-477	521	11	monetary	monetary	ADJ
ftr-477	521	12	damages	damage	NOUN
ftr-477	521	13	can	can	AUX
ftr-477	521	14	be	be	AUX
ftr-477	521	15	given	give	VERB
ftr-477	521	16	because	because	SCONJ
ftr-477	521	17	no	no	DET
ftr-477	521	18	substitute	substitute	NOUN
ftr-477	521	19	is	be	AUX
ftr-477	521	20	available	available	ADJ
ftr-477	521	21	to	to	PART
ftr-477	521	22	replace	replace	VERB
ftr-477	521	23	what	what	PRON
ftr-477	521	24	was	be	AUX
ftr-477	521	25	lost	lose	VERB
ftr-477	521	26	.	.	PUNCT
ftr-477	522	1	if	if	SCONJ
ftr-477	522	2	the	the	DET
ftr-477	522	3	government	government	NOUN
ftr-477	522	4	were	be	AUX
ftr-477	522	5	to	to	PART
ftr-477	522	6	tax	tax	NOUN
ftr-477	522	7	damages	damage	NOUN
ftr-477	522	8	for	for	ADP
ftr-477	522	9	the	the	DET
ftr-477	522	10	loss	loss	NOUN
ftr-477	522	11	of	of	ADP
ftr-477	522	12	a	a	DET
ftr-477	522	13	body	body	NOUN
ftr-477	522	14	part	part	NOUN
ftr-477	522	15	(	(	PUNCT
ftr-477	522	16	or	or	CCONJ
ftr-477	522	17	for	for	ADP
ftr-477	522	18	the	the	DET
ftr-477	522	19	death	death	NOUN
ftr-477	522	20	of	of	ADP
ftr-477	522	21	a	a	DET
ftr-477	522	22	relative	relative	NOUN
ftr-477	522	23	)	)	PUNCT
ftr-477	522	24	,	,	PUNCT
ftr-477	522	25	it	it	PRON
ftr-477	522	26	would	would	AUX
ftr-477	522	27	seem	seem	VERB
ftr-477	522	28	to	to	ADP
ftr-477	522	29	many	many	ADJ
ftr-477	522	30	to	to	PART
ftr-477	522	31	have	have	AUX
ftr-477	522	32	engaged	engage	VERB
ftr-477	522	33	in	in	ADP
ftr-477	522	34	a	a	DET
ftr-477	522	35	vulturous	vulturous	ADJ
ftr-477	522	36	act	act	NOUN
ftr-477	522	37	-	-	PUNCT
ftr-477	522	38	analogous	analogous	ADJ
ftr-477	522	39	to	to	ADP
ftr-477	522	40	feeding	feed	VERB
ftr-477	522	41	off	off	ADP
ftr-477	522	42	of	of	ADP
ftr-477	522	43	the	the	DET
ftr-477	522	44	flesh	flesh	NOUN
ftr-477	522	45	of	of	ADP
ftr-477	522	46	a	a	DET
ftr-477	522	47	dismembered	dismember	VERB
ftr-477	522	48	arm	arm	NOUN
ftr-477	522	49	or	or	CCONJ
ftr-477	522	50	leg	leg	NOUN
ftr-477	522	51	or	or	CCONJ
ftr-477	522	52	off	off	ADP
ftr-477	522	53	of	of	ADP
ftr-477	522	54	the	the	DET
ftr-477	522	55	corpse	corpse	NOUN
ftr-477	522	56	of	of	ADP
ftr-477	522	57	a	a	DET
ftr-477	522	58	recently	recently	ADV
ftr-477	522	59	departed	depart	VERB
ftr-477	522	60	.	.	PUNCT
ftr-477	523	1	73	73	NUM
ftr-477	523	2	.	.	PUNCT
ftr-477	524	1	no	no	DET
ftr-477	524	2	statute	statute	NOUN
ftr-477	524	3	or	or	CCONJ
ftr-477	524	4	regulation	regulation	NOUN
ftr-477	524	5	expressly	expressly	ADV
ftr-477	524	6	exempts	exempt	VERB
ftr-477	524	7	a	a	DET
ftr-477	524	8	spousal	spousal	ADJ
ftr-477	524	9	exchange	exchange	NOUN
ftr-477	524	10	of	of	ADP
ftr-477	524	11	services	service	NOUN
ftr-477	524	12	from	from	ADP
ftr-477	524	13	taxation	taxation	NOUN
ftr-477	524	14	.	.	PUNCT
ftr-477	525	1	under	under	ADP
ftr-477	525	2	§	§	PROPN
ftr-477	525	3	1041	1041	NUM
ftr-477	525	4	,	,	PUNCT
ftr-477	525	5	which	which	PRON
ftr-477	525	6	was	be	AUX
ftr-477	525	7	added	add	VERB
ftr-477	525	8	in	in	ADP
ftr-477	525	9	1984	1984	NUM
ftr-477	525	10	.	.	PUNCT
ftr-477	526	1	no	no	DET
ftr-477	526	2	gain	gain	NOUN
ftr-477	526	3	or	or	CCONJ
ftr-477	526	4	loss	loss	NOUN
ftr-477	526	5	is	be	AUX
ftr-477	526	6	recognized	recognize	VERB
ftr-477	526	7	on	on	ADP
ftr-477	526	8	an	an	DET
ftr-477	526	9	interspousal	interspousal	NOUN
ftr-477	526	10	transfer	transfer	NOUN
ftr-477	526	11	of	of	ADP
ftr-477	526	12	property	property	NOUN
ftr-477	526	13	,	,	PUNCT
ftr-477	526	14	but	but	CCONJ
ftr-477	526	15	the	the	DET
ftr-477	526	16	provision	provision	NOUN
ftr-477	526	17	does	do	AUX
ftr-477	526	18	not	not	PART
ftr-477	526	19	address	address	VERB
ftr-477	526	20	the	the	DET
ftr-477	526	21	tax	tax	NOUN
ftr-477	526	22	consequences	consequence	NOUN
ftr-477	526	23	of	of	ADP
ftr-477	526	24	exchanging	exchange	VERB
ftr-477	526	25	services	service	NOUN
ftr-477	526	26	.	.	PUNCT
ftr-477	527	1	the	the	DET
ftr-477	527	2	service	service	NOUN
ftr-477	527	3	has	have	AUX
ftr-477	527	4	never	never	ADV
ftr-477	527	5	sought	seek	VERB
ftr-477	527	6	to	to	PART
ftr-477	527	7	tax	tax	VERB
ftr-477	527	8	interspousal	interspousal	NOUN
ftr-477	527	9	exchanges	exchange	NOUN
ftr-477	527	10	of	of	ADP
ftr-477	527	11	services	service	NOUN
ftr-477	527	12	.	.	PUNCT
ftr-477	528	1	and	and	CCONJ
ftr-477	528	2	the	the	DET
ftr-477	528	3	exclusion	exclusion	NOUN
ftr-477	528	4	of	of	ADP
ftr-477	528	5	such	such	ADJ
ftr-477	528	6	exchanges	exchange	NOUN
ftr-477	528	7	is	be	AUX
ftr-477	528	8	part	part	NOUN
ftr-477	528	9	of	of	ADP
ftr-477	528	10	the	the	DET
ftr-477	528	11	unwritten	unwritten	ADJ
ftr-477	528	12	law	law	NOUN
ftr-477	528	13	of	of	ADP
ftr-477	528	14	taxation	taxation	NOUN
ftr-477	528	15	.	.	PUNCT
ftr-477	529	1	19951	19951	NUM
ftr-477	529	2	florida	florida	PROPN
ftr-477	529	3	tax	tax	PROPN
ftr-477	529	4	review	review	NOUN
ftr-477	529	5	the	the	DET
ftr-477	529	6	compassionate	compassionate	ADJ
ftr-477	529	7	motivation	motivation	NOUN
ftr-477	529	8	for	for	ADP
ftr-477	529	9	the	the	DET
ftr-477	529	10	exclusion	exclusion	NOUN
ftr-477	529	11	has	have	VERB
ftr-477	529	12	much	much	ADV
ftr-477	529	13	greater	great	ADJ
ftr-477	529	14	force	force	NOUN
ftr-477	529	15	when	when	SCONJ
ftr-477	529	16	the	the	DET
ftr-477	529	17	damages	damage	NOUN
ftr-477	529	18	compensate	compensate	VERB
ftr-477	529	19	for	for	ADP
ftr-477	529	20	physical	physical	ADJ
ftr-477	529	21	injury	injury	NOUN
ftr-477	529	22	than	than	ADP
ftr-477	529	23	when	when	SCONJ
ftr-477	529	24	the	the	DET
ftr-477	529	25	injury	injury	NOUN
ftr-477	529	26	is	be	AUX
ftr-477	529	27	not	not	PART
ftr-477	529	28	physical	physical	ADJ
ftr-477	529	29	.	.	PUNCT
ftr-477	530	1	even	even	ADV
ftr-477	530	2	physical	physical	ADJ
ftr-477	530	3	injuries	injury	NOUN
ftr-477	530	4	are	be	AUX
ftr-477	530	5	not	not	PART
ftr-477	530	6	always	always	ADV
ftr-477	530	7	severe	severe	ADJ
ftr-477	530	8	,	,	PUNCT
ftr-477	530	9	and	and	CCONJ
ftr-477	530	10	a	a	DET
ftr-477	530	11	minor	minor	ADJ
ftr-477	530	12	injury	injury	NOUN
ftr-477	530	13	(	(	PUNCT
ftr-477	530	14	such	such	ADJ
ftr-477	530	15	as	as	ADP
ftr-477	530	16	a	a	DET
ftr-477	530	17	sprained	sprain	VERB
ftr-477	530	18	ankle	ankle	NOUN
ftr-477	530	19	)	)	PUNCT
ftr-477	530	20	does	do	AUX
ftr-477	530	21	not	not	PART
ftr-477	530	22	create	create	VERB
ftr-477	530	23	so	so	ADV
ftr-477	530	24	much	much	ADJ
ftr-477	530	25	sympathy	sympathy	NOUN
ftr-477	530	26	that	that	SCONJ
ftr-477	530	27	it	it	PRON
ftr-477	530	28	makes	make	VERB
ftr-477	530	29	the	the	DET
ftr-477	530	30	taxation	taxation	NOUN
ftr-477	530	31	of	of	ADP
ftr-477	530	32	damages	damage	NOUN
ftr-477	530	33	received	receive	VERB
ftr-477	530	34	for	for	ADP
ftr-477	530	35	the	the	DET
ftr-477	530	36	injury	injury	NOUN
ftr-477	530	37	unpalatable	unpalatable	ADJ
ftr-477	530	38	.	.	PUNCT
ftr-477	531	1	74	74	NUM
ftr-477	531	2	however	however	ADV
ftr-477	531	3	,	,	PUNCT
ftr-477	531	4	there	there	PRON
ftr-477	531	5	are	be	VERB
ftr-477	531	6	several	several	ADJ
ftr-477	531	7	reasons	reason	NOUN
ftr-477	531	8	why	why	SCONJ
ftr-477	531	9	the	the	DET
ftr-477	531	10	existence	existence	NOUN
ftr-477	531	11	of	of	ADP
ftr-477	531	12	minor	minor	ADJ
ftr-477	531	13	physical	physical	ADJ
ftr-477	531	14	injuries	injury	NOUN
ftr-477	531	15	detracts	detract	VERB
ftr-477	531	16	little	little	ADJ
ftr-477	531	17	from	from	ADP
ftr-477	531	18	the	the	DET
ftr-477	531	19	validity	validity	NOUN
ftr-477	531	20	of	of	ADP
ftr-477	531	21	the	the	DET
ftr-477	531	22	theory	theory	NOUN
ftr-477	531	23	that	that	SCONJ
ftr-477	531	24	the	the	DET
ftr-477	531	25	repression	repression	NOUN
ftr-477	531	26	of	of	ADP
ftr-477	531	27	vulturous	vulturous	ADJ
ftr-477	531	28	behavior	behavior	NOUN
ftr-477	531	29	is	be	AUX
ftr-477	531	30	a	a	DET
ftr-477	531	31	major	major	ADJ
ftr-477	531	32	justification	justification	NOUN
ftr-477	531	33	for	for	ADP
ftr-477	531	34	the	the	DET
ftr-477	531	35	exclusion	exclusion	NOUN
ftr-477	531	36	.	.	PUNCT
ftr-477	532	1	while	while	SCONJ
ftr-477	532	2	the	the	DET
ftr-477	532	3	author	author	NOUN
ftr-477	532	4	has	have	VERB
ftr-477	532	5	no	no	DET
ftr-477	532	6	empirical	empirical	ADJ
ftr-477	532	7	data	datum	NOUN
ftr-477	532	8	,	,	PUNCT
ftr-477	532	9	his	his	PRON
ftr-477	532	10	intuition	intuition	NOUN
ftr-477	532	11	is	be	AUX
ftr-477	532	12	that	that	SCONJ
ftr-477	532	13	most	most	ADJ
ftr-477	532	14	of	of	ADP
ftr-477	532	15	the	the	DET
ftr-477	532	16	dollars	dollar	NOUN
ftr-477	532	17	obtained	obtain	VERB
ftr-477	532	18	as	as	ADP
ftr-477	532	19	damages	damage	NOUN
ftr-477	532	20	and	and	CCONJ
ftr-477	532	21	settlements	settlement	NOUN
ftr-477	532	22	for	for	ADP
ftr-477	532	23	physical	physical	ADJ
ftr-477	532	24	injuries	injury	NOUN
ftr-477	532	25	involve	involve	VERB
ftr-477	532	26	serious	serious	ADJ
ftr-477	532	27	harm	harm	NOUN
ftr-477	532	28	.	.	PUNCT
ftr-477	533	1	the	the	DET
ftr-477	533	2	costs	cost	NOUN
ftr-477	533	3	of	of	ADP
ftr-477	533	4	obtaining	obtain	VERB
ftr-477	533	5	damages	damage	NOUN
ftr-477	533	6	for	for	ADP
ftr-477	533	7	minor	minor	ADJ
ftr-477	533	8	injuries	injury	NOUN
ftr-477	533	9	discourage	discourage	VERB
ftr-477	533	10	victims	victim	NOUN
ftr-477	533	11	from	from	ADP
ftr-477	533	12	prosecuting	prosecute	VERB
ftr-477	533	13	their	their	PRON
ftr-477	533	14	claims	claim	NOUN
ftr-477	533	15	,	,	PUNCT
ftr-477	533	16	and	and	CCONJ
ftr-477	533	17	those	those	PRON
ftr-477	533	18	who	who	PRON
ftr-477	533	19	do	do	AUX
ftr-477	533	20	pursue	pursue	VERB
ftr-477	533	21	them	they	PRON
ftr-477	533	22	obtain	obtain	VERB
ftr-477	533	23	only	only	ADV
ftr-477	533	24	small	small	ADJ
ftr-477	533	25	amounts	amount	NOUN
ftr-477	533	26	.	.	PUNCT
ftr-477	534	1	since	since	SCONJ
ftr-477	534	2	damages	damage	NOUN
ftr-477	534	3	for	for	ADP
ftr-477	534	4	a	a	DET
ftr-477	534	5	minor	minor	ADJ
ftr-477	534	6	injury	injury	NOUN
ftr-477	534	7	are	be	AUX
ftr-477	534	8	usually	usually	ADV
ftr-477	534	9	small	small	ADJ
ftr-477	534	10	,	,	PUNCT
ftr-477	534	11	it	it	PRON
ftr-477	534	12	is	be	AUX
ftr-477	534	13	not	not	PART
ftr-477	534	14	worth	worth	ADJ
ftr-477	534	15	the	the	DET
ftr-477	534	16	administrative	administrative	ADJ
ftr-477	534	17	hassle	hassle	NOUN
ftr-477	534	18	to	to	PART
ftr-477	534	19	establish	establish	VERB
ftr-477	534	20	and	and	CCONJ
ftr-477	534	21	enforce	enforce	VERB
ftr-477	534	22	criteria	criterion	NOUN
ftr-477	534	23	to	to	PART
ftr-477	534	24	distinguish	distinguish	VERB
ftr-477	534	25	between	between	ADP
ftr-477	534	26	major	major	ADJ
ftr-477	534	27	and	and	CCONJ
ftr-477	534	28	minor	minor	ADJ
ftr-477	534	29	physical	physical	ADJ
ftr-477	534	30	injuries	injury	NOUN
ftr-477	534	31	.	.	PUNCT
ftr-477	535	1	consequently	consequently	ADV
ftr-477	535	2	,	,	PUNCT
ftr-477	535	3	the	the	DET
ftr-477	535	4	sympathy	sympathy	NOUN
ftr-477	535	5	aroused	arouse	VERB
ftr-477	535	6	for	for	ADP
ftr-477	535	7	major	major	ADJ
ftr-477	535	8	physical	physical	ADJ
ftr-477	535	9	injuries	injury	NOUN
ftr-477	535	10	spills	spill	VERB
ftr-477	535	11	over	over	ADP
ftr-477	535	12	to	to	PART
ftr-477	535	13	provide	provide	VERB
ftr-477	535	14	relief	relief	NOUN
ftr-477	535	15	for	for	ADP
ftr-477	535	16	the	the	DET
ftr-477	535	17	less	less	ADV
ftr-477	535	18	worthy	worthy	ADJ
ftr-477	535	19	sufferers	sufferer	NOUN
ftr-477	535	20	of	of	ADP
ftr-477	535	21	minor	minor	ADJ
ftr-477	535	22	injuries	injury	NOUN
ftr-477	535	23	.	.	PUNCT
ftr-477	536	1	it	it	PRON
ftr-477	536	2	is	be	AUX
ftr-477	536	3	not	not	PART
ftr-477	536	4	uncommon	uncommon	ADJ
ftr-477	536	5	that	that	SCONJ
ftr-477	536	6	the	the	DET
ftr-477	536	7	compelling	compelling	ADJ
ftr-477	536	8	concerns	concern	NOUN
ftr-477	536	9	that	that	PRON
ftr-477	536	10	cause	cause	VERB
ftr-477	536	11	the	the	DET
ftr-477	536	12	adoption	adoption	NOUN
ftr-477	536	13	of	of	ADP
ftr-477	536	14	a	a	DET
ftr-477	536	15	relief	relief	NOUN
ftr-477	536	16	provision	provision	NOUN
ftr-477	536	17	also	also	ADV
ftr-477	536	18	benefit	benefit	VERB
ftr-477	536	19	a	a	DET
ftr-477	536	20	limited	limited	ADJ
ftr-477	536	21	number	number	NOUN
ftr-477	536	22	of	of	ADP
ftr-477	536	23	persons	person	NOUN
ftr-477	536	24	who	who	PRON
ftr-477	536	25	are	be	AUX
ftr-477	536	26	fortunate	fortunate	ADJ
ftr-477	536	27	enough	enough	ADV
ftr-477	536	28	to	to	PART
ftr-477	536	29	fall	fall	VERB
ftr-477	536	30	within	within	ADP
ftr-477	536	31	the	the	DET
ftr-477	536	32	scope	scope	NOUN
ftr-477	536	33	of	of	ADP
ftr-477	536	34	the	the	DET
ftr-477	536	35	remedial	remedial	ADJ
ftr-477	536	36	provision	provision	NOUN
ftr-477	536	37	,	,	PUNCT
ftr-477	536	38	even	even	ADV
ftr-477	536	39	though	though	SCONJ
ftr-477	536	40	their	their	PRON
ftr-477	536	41	plight	plight	NOUN
ftr-477	536	42	is	be	AUX
ftr-477	536	43	not	not	PART
ftr-477	536	44	the	the	DET
ftr-477	536	45	one	one	NOUN
ftr-477	536	46	that	that	PRON
ftr-477	536	47	triggered	trigger	VERB
ftr-477	536	48	its	its	PRON
ftr-477	536	49	adoption	adoption	NOUN
ftr-477	536	50	.	.	PUNCT
ftr-477	537	1	taxation	taxation	NOUN
ftr-477	537	2	is	be	AUX
ftr-477	537	3	a	a	DET
ftr-477	537	4	practical	practical	ADJ
ftr-477	537	5	enterprise	enterprise	NOUN
ftr-477	537	6	,	,	PUNCT
ftr-477	537	7	and	and	CCONJ
ftr-477	537	8	it	it	PRON
ftr-477	537	9	is	be	AUX
ftr-477	537	10	not	not	PART
ftr-477	537	11	always	always	ADV
ftr-477	537	12	practical	practical	ADJ
ftr-477	537	13	to	to	PART
ftr-477	537	14	restrict	restrict	VERB
ftr-477	537	15	a	a	DET
ftr-477	537	16	provision	provision	NOUN
ftr-477	537	17	's	's	PART
ftr-477	537	18	application	application	NOUN
ftr-477	537	19	to	to	ADP
ftr-477	537	20	those	those	PRON
ftr-477	537	21	on	on	ADP
ftr-477	537	22	whose	whose	DET
ftr-477	537	23	behalf	behalf	NOUN
ftr-477	537	24	it	it	PRON
ftr-477	537	25	was	be	AUX
ftr-477	537	26	passed	pass	VERB
ftr-477	537	27	.	.	PUNCT
ftr-477	538	1	the	the	DET
ftr-477	538	2	compassionate	compassionate	ADJ
ftr-477	538	3	justification	justification	NOUN
ftr-477	538	4	and	and	CCONJ
ftr-477	538	5	the	the	DET
ftr-477	538	6	human	human	ADJ
ftr-477	538	7	capital	capital	NOUN
ftr-477	538	8	justification	justification	NOUN
ftr-477	538	9	apply	apply	VERB
ftr-477	538	10	more	more	ADV
ftr-477	538	11	readily	readily	ADV
ftr-477	538	12	to	to	ADP
ftr-477	538	13	damages	damage	NOUN
ftr-477	538	14	for	for	ADP
ftr-477	538	15	noneconomic	noneconomic	ADJ
ftr-477	538	16	injuries	injury	NOUN
ftr-477	538	17	than	than	ADP
ftr-477	538	18	to	to	ADP
ftr-477	538	19	damages	damage	NOUN
ftr-477	538	20	for	for	ADP
ftr-477	538	21	lost	lose	VERB
ftr-477	538	22	income	income	NOUN
ftr-477	538	23	.	.	PUNCT
ftr-477	539	1	the	the	DET
ftr-477	539	2	justification	justification	NOUN
ftr-477	539	3	for	for	ADP
ftr-477	539	4	excluding	exclude	VERB
ftr-477	539	5	damages	damage	NOUN
ftr-477	539	6	for	for	ADP
ftr-477	539	7	lost	lose	VERB
ftr-477	539	8	income	income	NOUN
ftr-477	539	9	is	be	AUX
ftr-477	539	10	discussed	discuss	VERB
ftr-477	539	11	below	below	ADV
ftr-477	539	12	in	in	ADP
ftr-477	539	13	part	part	NOUN
ftr-477	539	14	ill.e	ill.e	NOUN
ftr-477	539	15	.	.	PUNCT
ftr-477	540	1	the	the	DET
ftr-477	540	2	compassionate	compassionate	ADJ
ftr-477	540	3	justification	justification	NOUN
ftr-477	540	4	rests	rest	VERB
ftr-477	540	5	(	(	PUNCT
ftr-477	540	6	at	at	ADP
ftr-477	540	7	least	least	ADJ
ftr-477	540	8	in	in	ADP
ftr-477	540	9	part	part	NOUN
ftr-477	540	10	)	)	PUNCT
ftr-477	540	11	on	on	ADP
ftr-477	540	12	the	the	DET
ftr-477	540	13	notion	notion	NOUN
ftr-477	540	14	that	that	SCONJ
ftr-477	540	15	damages	damage	NOUN
ftr-477	540	16	for	for	ADP
ftr-477	540	17	noneconomic	noneconomic	ADJ
ftr-477	540	18	injuries	injury	NOUN
ftr-477	540	19	are	be	AUX
ftr-477	540	20	compensatory	compensatory	ADJ
ftr-477	540	21	in	in	ADP
ftr-477	540	22	nature	nature	NOUN
ftr-477	540	23	.	.	PUNCT
ftr-477	541	1	however	however	ADV
ftr-477	541	2	,	,	PUNCT
ftr-477	541	3	many	many	ADJ
ftr-477	541	4	commentators	commentator	NOUN
ftr-477	541	5	view	view	VERB
ftr-477	541	6	the	the	DET
ftr-477	541	7	function	function	NOUN
ftr-477	541	8	of	of	ADP
ftr-477	541	9	such	such	ADJ
ftr-477	541	10	damages	damage	NOUN
ftr-477	541	11	quite	quite	ADV
ftr-477	541	12	differently	differently	ADV
ftr-477	541	13	,	,	PUNCT
ftr-477	541	14	and	and	CCONJ
ftr-477	541	15	some	some	PRON
ftr-477	541	16	believe	believe	VERB
ftr-477	541	17	that	that	SCONJ
ftr-477	541	18	damages	damage	NOUN
ftr-477	541	19	for	for	ADP
ftr-477	541	20	noneconomic	noneconomic	ADJ
ftr-477	541	21	losses	loss	NOUN
ftr-477	541	22	,	,	PUNCT
ftr-477	541	23	such	such	ADJ
ftr-477	541	24	as	as	ADP
ftr-477	541	25	pain	pain	NOUN
ftr-477	541	26	and	and	CCONJ
ftr-477	541	27	suffering	suffering	NOUN
ftr-477	541	28	,	,	PUNCT
ftr-477	541	29	mental	mental	ADJ
ftr-477	541	30	anguish	anguish	NOUN
ftr-477	541	31	,	,	PUNCT
ftr-477	541	32	and	and	CCONJ
ftr-477	541	33	humiliation	humiliation	NOUN
ftr-477	541	34	,	,	PUNCT
ftr-477	541	35	should	should	AUX
ftr-477	541	36	not	not	PART
ftr-477	541	37	be	be	AUX
ftr-477	541	38	allowed	allow	VERB
ftr-477	541	39	in	in	ADP
ftr-477	541	40	negligence	negligence	NOUN
ftr-477	541	41	cases.75	cases.75	VERB
ftr-477	541	42	there	there	PRON
ftr-477	541	43	are	be	VERB
ftr-477	541	44	numerous	numerous	ADJ
ftr-477	541	45	theories	theory	NOUN
ftr-477	541	46	as	as	ADP
ftr-477	541	47	to	to	ADP
ftr-477	541	48	why	why	SCONJ
ftr-477	541	49	tort	tort	NOUN
ftr-477	541	50	law	law	NOUN
ftr-477	541	51	typically	typically	ADV
ftr-477	541	52	allows	allow	VERB
ftr-477	541	53	noneconomic	noneconomic	ADJ
ftr-477	541	54	damages	damage	NOUN
ftr-477	541	55	.	.	PUNCT
ftr-477	542	1	one	one	NUM
ftr-477	542	2	possibility	possibility	NOUN
ftr-477	542	3	is	be	AUX
ftr-477	542	4	that	that	SCONJ
ftr-477	542	5	,	,	PUNCT
ftr-477	542	6	while	while	SCONJ
ftr-477	542	7	the	the	DET
ftr-477	542	8	victim	victim	NOUN
ftr-477	542	9	has	have	AUX
ftr-477	542	10	suffered	suffer	VERB
ftr-477	542	11	a	a	DET
ftr-477	542	12	real	real	ADJ
ftr-477	542	13	loss	loss	NOUN
ftr-477	542	14	for	for	ADP
ftr-477	542	15	which	which	PRON
ftr-477	542	16	compensation	compensation	NOUN
ftr-477	542	17	should	should	AUX
ftr-477	542	18	be	be	AUX
ftr-477	542	19	provided	provide	VERB
ftr-477	542	20	,	,	PUNCT
ftr-477	542	21	monetary	monetary	ADJ
ftr-477	542	22	damages	damage	NOUN
ftr-477	542	23	are	be	AUX
ftr-477	542	24	the	the	DET
ftr-477	542	25	only	only	ADJ
ftr-477	542	26	available	available	ADJ
ftr-477	542	27	means	mean	NOUN
ftr-477	542	28	of	of	ADP
ftr-477	542	29	compensation	compensation	NOUN
ftr-477	542	30	.	.	PUNCT
ftr-477	543	1	if	if	SCONJ
ftr-477	543	2	no	no	DET
ftr-477	543	3	damages	damage	NOUN
ftr-477	543	4	were	be	AUX
ftr-477	543	5	given	give	VERB
ftr-477	543	6	for	for	ADP
ftr-477	543	7	noneconomic	noneconomic	ADJ
ftr-477	543	8	injuries	injury	NOUN
ftr-477	543	9	,	,	PUNCT
ftr-477	543	10	the	the	DET
ftr-477	543	11	victim	victim	NOUN
ftr-477	543	12	might	might	AUX
ftr-477	543	13	feel	feel	VERB
ftr-477	543	14	that	that	SCONJ
ftr-477	543	15	the	the	DET
ftr-477	543	16	loss	loss	NOUN
ftr-477	543	17	is	be	AUX
ftr-477	543	18	lightly	lightly	ADV
ftr-477	543	19	regarded	regard	VERB
ftr-477	543	20	.	.	PUNCT
ftr-477	544	1	74	74	NUM
ftr-477	544	2	.	.	PUNCT
ftr-477	545	1	see	see	VERB
ftr-477	545	2	j.	j.	PROPN
ftr-477	545	3	martin	martin	PROPN
ftr-477	545	4	burke	burke	PROPN
ftr-477	545	5	&	&	CCONJ
ftr-477	545	6	michael	michael	PROPN
ftr-477	545	7	k.	k.	PROPN
ftr-477	545	8	friel	friel	PROPN
ftr-477	545	9	,	,	PUNCT
ftr-477	545	10	tax	tax	NOUN
ftr-477	545	11	treatment	treatment	NOUN
ftr-477	545	12	of	of	ADP
ftr-477	545	13	employment	employment	NOUN
ftr-477	545	14	-	-	PUNCT
ftr-477	545	15	related	relate	VERB
ftr-477	545	16	personal	personal	ADJ
ftr-477	545	17	injury	injury	NOUN
ftr-477	545	18	awards	award	NOUN
ftr-477	545	19	:	:	PUNCT
ftr-477	545	20	the	the	DET
ftr-477	545	21	need	need	NOUN
ftr-477	545	22	for	for	ADP
ftr-477	545	23	limits	limit	NOUN
ftr-477	545	24	,	,	PUNCT
ftr-477	545	25	50	50	NUM
ftr-477	545	26	mont	mont	NOUN
ftr-477	545	27	.	.	PUNCT
ftr-477	546	1	l.	l.	PROPN
ftr-477	546	2	rev	rev	PROPN
ftr-477	546	3	.	.	PROPN
ftr-477	546	4	13	13	NUM
ftr-477	546	5	,	,	PUNCT
ftr-477	546	6	43	43	NUM
ftr-477	546	7	-	-	SYM
ftr-477	546	8	44	44	NUM
ftr-477	546	9	(	(	PUNCT
ftr-477	546	10	1989	1989	NUM
ftr-477	546	11	)	)	PUNCT
ftr-477	546	12	(	(	PUNCT
ftr-477	546	13	making	make	VERB
ftr-477	546	14	that	that	DET
ftr-477	546	15	observation	observation	NOUN
ftr-477	546	16	)	)	PUNCT
ftr-477	546	17	.	.	PUNCT
ftr-477	547	1	75	75	NUM
ftr-477	547	2	.	.	PUNCT
ftr-477	548	1	see	see	VERB
ftr-477	548	2	,	,	PUNCT
ftr-477	548	3	e.g.	e.g.	ADV
ftr-477	548	4	,	,	PUNCT
ftr-477	548	5	seffert	seffert	PROPN
ftr-477	548	6	v.	v.	ADP
ftr-477	548	7	los	los	PROPN
ftr-477	548	8	angeles	angeles	PROPN
ftr-477	548	9	transit	transit	PROPN
ftr-477	548	10	lines	line	NOUN
ftr-477	548	11	,	,	PUNCT
ftr-477	548	12	364	364	NUM
ftr-477	548	13	p.2d	p.2d	SYM
ftr-477	548	14	337	337	NUM
ftr-477	548	15	,	,	PUNCT
ftr-477	548	16	344	344	NUM
ftr-477	548	17	-	-	SYM
ftr-477	548	18	47	47	NUM
ftr-477	548	19	(	(	PUNCT
ftr-477	548	20	cal	cal	NOUN
ftr-477	548	21	.	.	PUNCT
ftr-477	549	1	1961	1961	NUM
ftr-477	549	2	)	)	PUNCT
ftr-477	550	1	(	(	PUNCT
ftr-477	550	2	traynor	traynor	PROPN
ftr-477	550	3	,	,	PUNCT
ftr-477	550	4	j.	j.	PROPN
ftr-477	550	5	,	,	PUNCT
ftr-477	550	6	dissenting	dissent	VERB
ftr-477	550	7	)	)	PUNCT
ftr-477	550	8	and	and	CCONJ
ftr-477	550	9	the	the	DET
ftr-477	550	10	articles	article	NOUN
ftr-477	550	11	cited	cite	VERB
ftr-477	550	12	therein	therein	ADV
ftr-477	550	13	.	.	PUNCT
ftr-477	551	1	[	[	X
ftr-477	551	2	vol	vol	NOUN
ftr-477	551	3	.	.	NOUN
ftr-477	551	4	2:6	2:6	NUM
ftr-477	551	5	compensatory	compensatory	ADJ
ftr-477	551	6	and	and	CCONJ
ftr-477	551	7	punitive	punitive	ADJ
ftr-477	551	8	damages	damage	NOUN
ftr-477	551	9	the	the	DET
ftr-477	551	10	monetary	monetary	ADJ
ftr-477	551	11	compensation	compensation	NOUN
ftr-477	551	12	for	for	ADP
ftr-477	551	13	such	such	ADJ
ftr-477	551	14	losses	loss	NOUN
ftr-477	551	15	assures	assure	VERB
ftr-477	551	16	the	the	DET
ftr-477	551	17	victim	victim	NOUN
ftr-477	551	18	's	's	PART
ftr-477	551	19	personal	personal	ADJ
ftr-477	551	20	integrity	integrity	NOUN
ftr-477	551	21	and	and	CCONJ
ftr-477	551	22	is	be	AUX
ftr-477	551	23	testimony	testimony	NOUN
ftr-477	551	24	that	that	SCONJ
ftr-477	551	25	society	society	NOUN
ftr-477	551	26	regards	regard	VERB
ftr-477	551	27	the	the	DET
ftr-477	551	28	violation	violation	NOUN
ftr-477	551	29	of	of	ADP
ftr-477	551	30	that	that	DET
ftr-477	551	31	integrity	integrity	NOUN
ftr-477	551	32	as	as	ADP
ftr-477	551	33	a	a	DET
ftr-477	551	34	serious	serious	ADJ
ftr-477	551	35	matter	matter	NOUN
ftr-477	551	36	.	.	PUNCT
ftr-477	552	1	monetary	monetary	ADJ
ftr-477	552	2	damages	damage	NOUN
ftr-477	552	3	for	for	ADP
ftr-477	552	4	noneconomic	noneconomic	ADJ
ftr-477	552	5	loss	loss	NOUN
ftr-477	552	6	can	can	AUX
ftr-477	552	7	be	be	AUX
ftr-477	552	8	viewed	view	VERB
ftr-477	552	9	as	as	ADP
ftr-477	552	10	an	an	DET
ftr-477	552	11	effort	effort	NOUN
ftr-477	552	12	to	to	PART
ftr-477	552	13	assuage	assuage	VERB
ftr-477	552	14	the	the	DET
ftr-477	552	15	victim	victim	NOUN
ftr-477	552	16	's	's	PART
ftr-477	552	17	anger	anger	NOUN
ftr-477	552	18	at	at	ADP
ftr-477	552	19	the	the	DET
ftr-477	552	20	injury	injury	NOUN
ftr-477	552	21	and	and	CCONJ
ftr-477	552	22	to	to	PART
ftr-477	552	23	reestablish	reestablish	VERB
ftr-477	552	24	the	the	DET
ftr-477	552	25	victim	victim	NOUN
ftr-477	552	26	's	's	PART
ftr-477	552	27	self	self	NOUN
ftr-477	552	28	-	-	PUNCT
ftr-477	552	29	confidence	confidence	NOUN
ftr-477	552	30	in	in	ADP
ftr-477	552	31	his	his	PRON
ftr-477	552	32	personal	personal	ADJ
ftr-477	552	33	integrity	integrity	NOUN
ftr-477	552	34	.	.	PUNCT
ftr-477	553	1	76	76	NUM
ftr-477	553	2	if	if	SCONJ
ftr-477	553	3	such	such	ADJ
ftr-477	553	4	damages	damage	NOUN
ftr-477	553	5	serve	serve	VERB
ftr-477	553	6	only	only	ADV
ftr-477	553	7	these	these	DET
ftr-477	553	8	symbolic	symbolic	ADJ
ftr-477	553	9	purposes	purpose	NOUN
ftr-477	553	10	,	,	PUNCT
ftr-477	553	11	taxation	taxation	NOUN
ftr-477	553	12	of	of	ADP
ftr-477	553	13	the	the	DET
ftr-477	553	14	damages	damage	NOUN
ftr-477	553	15	would	would	AUX
ftr-477	553	16	not	not	PART
ftr-477	553	17	have	have	VERB
ftr-477	553	18	a	a	DET
ftr-477	553	19	rapacious	rapacious	ADJ
ftr-477	553	20	or	or	CCONJ
ftr-477	553	21	vulturous	vulturous	ADJ
ftr-477	553	22	appearance	appearance	NOUN
ftr-477	553	23	because	because	SCONJ
ftr-477	553	24	the	the	DET
ftr-477	553	25	requirement	requirement	NOUN
ftr-477	553	26	that	that	SCONJ
ftr-477	553	27	the	the	DET
ftr-477	553	28	tortfeasor	tortfeasor	NOUN
ftr-477	553	29	pay	pay	NOUN
ftr-477	553	30	is	be	AUX
ftr-477	553	31	sufficient	sufficient	ADJ
ftr-477	553	32	to	to	PART
ftr-477	553	33	secure	secure	VERB
ftr-477	553	34	those	those	DET
ftr-477	553	35	purposes	purpose	NOUN
ftr-477	553	36	.	.	PUNCT
ftr-477	554	1	another	another	DET
ftr-477	554	2	view	view	NOUN
ftr-477	554	3	describes	describe	VERB
ftr-477	554	4	damages	damage	NOUN
ftr-477	554	5	for	for	ADP
ftr-477	554	6	noneconomic	noneconomic	ADJ
ftr-477	554	7	injuries	injury	NOUN
ftr-477	554	8	as	as	ADP
ftr-477	554	9	a	a	DET
ftr-477	554	10	punitive	punitive	ADJ
ftr-477	554	11	measure	measure	NOUN
ftr-477	554	12	designed	design	VERB
ftr-477	554	13	to	to	PART
ftr-477	554	14	deter	deter	VERB
ftr-477	554	15	negligent	negligent	ADJ
ftr-477	554	16	acts	act	NOUN
ftr-477	554	17	.	.	PUNCT
ftr-477	555	1	the	the	DET
ftr-477	555	2	damages	damage	NOUN
ftr-477	555	3	raise	raise	VERB
ftr-477	555	4	the	the	DET
ftr-477	555	5	price	price	NOUN
ftr-477	555	6	of	of	ADP
ftr-477	555	7	negligence	negligence	NOUN
ftr-477	555	8	in	in	ADP
ftr-477	555	9	order	order	NOUN
ftr-477	555	10	to	to	PART
ftr-477	555	11	make	make	VERB
ftr-477	555	12	it	it	PRON
ftr-477	555	13	economically	economically	ADV
ftr-477	555	14	prudent	prudent	ADJ
ftr-477	555	15	for	for	SCONJ
ftr-477	555	16	businesses	business	NOUN
ftr-477	555	17	to	to	PART
ftr-477	555	18	expend	expend	VERB
ftr-477	555	19	the	the	DET
ftr-477	555	20	amounts	amount	NOUN
ftr-477	555	21	needed	need	VERB
ftr-477	555	22	to	to	PART
ftr-477	555	23	provide	provide	VERB
ftr-477	555	24	greater	great	ADJ
ftr-477	555	25	safety	safety	NOUN
ftr-477	555	26	.	.	PUNCT
ftr-477	556	1	if	if	SCONJ
ftr-477	556	2	that	that	DET
ftr-477	556	3	view	view	NOUN
ftr-477	556	4	is	be	AUX
ftr-477	556	5	correct	correct	ADJ
ftr-477	556	6	,	,	PUNCT
ftr-477	556	7	there	there	PRON
ftr-477	556	8	is	be	VERB
ftr-477	556	9	no	no	DET
ftr-477	556	10	justification	justification	NOUN
ftr-477	556	11	for	for	ADP
ftr-477	556	12	not	not	PART
ftr-477	556	13	taxing	tax	VERB
ftr-477	556	14	the	the	DET
ftr-477	556	15	damages	damage	NOUN
ftr-477	556	16	.	.	PUNCT
ftr-477	557	1	however	however	ADV
ftr-477	557	2	,	,	PUNCT
ftr-477	557	3	it	it	PRON
ftr-477	557	4	is	be	AUX
ftr-477	557	5	far	far	ADV
ftr-477	557	6	from	from	ADP
ftr-477	557	7	certain	certain	ADJ
ftr-477	557	8	that	that	SCONJ
ftr-477	557	9	either	either	PRON
ftr-477	557	10	of	of	ADP
ftr-477	557	11	the	the	DET
ftr-477	557	12	two	two	NUM
ftr-477	557	13	views	view	NOUN
ftr-477	557	14	described	describe	VERB
ftr-477	557	15	immediately	immediately	ADV
ftr-477	557	16	above	above	ADV
ftr-477	557	17	is	be	AUX
ftr-477	557	18	correct	correct	ADJ
ftr-477	557	19	.	.	PUNCT
ftr-477	558	1	the	the	DET
ftr-477	558	2	victim	victim	NOUN
ftr-477	558	3	has	have	AUX
ftr-477	558	4	suffered	suffer	VERB
ftr-477	558	5	a	a	DET
ftr-477	558	6	genuine	genuine	ADJ
ftr-477	558	7	loss	loss	NOUN
ftr-477	558	8	,	,	PUNCT
ftr-477	558	9	and	and	CCONJ
ftr-477	558	10	while	while	SCONJ
ftr-477	558	11	monetary	monetary	ADJ
ftr-477	558	12	damages	damage	NOUN
ftr-477	558	13	are	be	AUX
ftr-477	558	14	not	not	PART
ftr-477	558	15	a	a	DET
ftr-477	558	16	substitute	substitute	NOUN
ftr-477	558	17	for	for	ADP
ftr-477	558	18	what	what	PRON
ftr-477	558	19	was	be	AUX
ftr-477	558	20	lost	lose	VERB
ftr-477	558	21	,	,	PUNCT
ftr-477	558	22	they	they	PRON
ftr-477	558	23	can	can	AUX
ftr-477	558	24	be	be	AUX
ftr-477	558	25	seen	see	VERB
ftr-477	558	26	as	as	ADP
ftr-477	558	27	an	an	DET
ftr-477	558	28	attempt	attempt	NOUN
ftr-477	558	29	to	to	PART
ftr-477	558	30	compensate	compensate	VERB
ftr-477	558	31	for	for	ADP
ftr-477	558	32	that	that	DET
ftr-477	558	33	loss	loss	NOUN
ftr-477	558	34	by	by	ADP
ftr-477	558	35	the	the	DET
ftr-477	558	36	only	only	ADJ
ftr-477	558	37	means	mean	NOUN
ftr-477	558	38	available	available	ADJ
ftr-477	558	39	.	.	PUNCT
ftr-477	559	1	compensation	compensation	NOUN
ftr-477	559	2	is	be	AUX
ftr-477	559	3	an	an	DET
ftr-477	559	4	effort	effort	NOUN
ftr-477	559	5	to	to	PART
ftr-477	559	6	balance	balance	VERB
ftr-477	559	7	the	the	DET
ftr-477	559	8	scales	scale	NOUN
ftr-477	559	9	so	so	SCONJ
ftr-477	559	10	as	as	SCONJ
ftr-477	559	11	to	to	PART
ftr-477	559	12	put	put	VERB
ftr-477	559	13	the	the	DET
ftr-477	559	14	victim	victim	NOUN
ftr-477	559	15	as	as	ADP
ftr-477	559	16	near	near	ADV
ftr-477	559	17	to	to	ADP
ftr-477	559	18	the	the	DET
ftr-477	559	19	same	same	ADJ
ftr-477	559	20	condition	condition	NOUN
ftr-477	559	21	that	that	SCONJ
ftr-477	559	22	he	he	PRON
ftr-477	559	23	had	have	VERB
ftr-477	559	24	before	before	ADP
ftr-477	559	25	the	the	DET
ftr-477	559	26	injury	injury	NOUN
ftr-477	559	27	as	as	SCONJ
ftr-477	559	28	is	be	AUX
ftr-477	559	29	feasible	feasible	ADJ
ftr-477	559	30	.	.	PUNCT
ftr-477	560	1	that	that	SCONJ
ftr-477	560	2	it	it	PRON
ftr-477	560	3	is	be	AUX
ftr-477	560	4	not	not	PART
ftr-477	560	5	possible	possible	ADJ
ftr-477	560	6	to	to	PART
ftr-477	560	7	substitute	substitute	VERB
ftr-477	560	8	the	the	DET
ftr-477	560	9	same	same	ADJ
ftr-477	560	10	item	item	NOUN
ftr-477	560	11	that	that	PRON
ftr-477	560	12	was	be	AUX
ftr-477	560	13	lost	lose	VERB
ftr-477	560	14	,	,	PUNCT
ftr-477	560	15	and	and	CCONJ
ftr-477	560	16	that	that	SCONJ
ftr-477	560	17	the	the	DET
ftr-477	560	18	personal	personal	ADJ
ftr-477	560	19	loss	loss	NOUN
ftr-477	560	20	from	from	ADP
ftr-477	560	21	a	a	DET
ftr-477	560	22	serious	serious	ADJ
ftr-477	560	23	injury	injury	NOUN
ftr-477	560	24	to	to	ADP
ftr-477	560	25	a	a	DET
ftr-477	560	26	body	body	NOUN
ftr-477	560	27	part	part	NOUN
ftr-477	560	28	can	can	AUX
ftr-477	560	29	not	not	PART
ftr-477	560	30	be	be	AUX
ftr-477	560	31	measured	measure	VERB
ftr-477	560	32	in	in	ADP
ftr-477	560	33	monetary	monetary	ADJ
ftr-477	560	34	terms	term	NOUN
ftr-477	560	35	,	,	PUNCT
ftr-477	560	36	does	do	AUX
ftr-477	560	37	not	not	PART
ftr-477	560	38	mean	mean	VERB
ftr-477	560	39	that	that	SCONJ
ftr-477	560	40	the	the	DET
ftr-477	560	41	monetary	monetary	ADJ
ftr-477	560	42	damages	damage	NOUN
ftr-477	560	43	given	give	VERB
ftr-477	560	44	to	to	ADP
ftr-477	560	45	the	the	DET
ftr-477	560	46	victim	victim	NOUN
ftr-477	560	47	do	do	AUX
ftr-477	560	48	not	not	PART
ftr-477	560	49	serve	serve	VERB
ftr-477	560	50	a	a	DET
ftr-477	560	51	compensatory	compensatory	ADJ
ftr-477	560	52	purpose	purpose	NOUN
ftr-477	560	53	.	.	PUNCT
ftr-477	561	1	each	each	PRON
ftr-477	561	2	of	of	ADP
ftr-477	561	3	the	the	DET
ftr-477	561	4	several	several	ADJ
ftr-477	561	5	theories	theory	NOUN
ftr-477	561	6	as	as	ADP
ftr-477	561	7	to	to	ADP
ftr-477	561	8	why	why	SCONJ
ftr-477	561	9	damages	damage	NOUN
ftr-477	561	10	are	be	AUX
ftr-477	561	11	provided	provide	VERB
ftr-477	561	12	for	for	ADP
ftr-477	561	13	noneconomic	noneconomic	ADJ
ftr-477	561	14	losses	loss	NOUN
ftr-477	561	15	is	be	AUX
ftr-477	561	16	plausible	plausible	ADJ
ftr-477	561	17	.	.	PUNCT
ftr-477	562	1	a	a	DET
ftr-477	562	2	dispositive	dispositive	ADJ
ftr-477	562	3	case	case	NOUN
ftr-477	562	4	can	can	AUX
ftr-477	562	5	not	not	PART
ftr-477	562	6	be	be	AUX
ftr-477	562	7	made	make	VERB
ftr-477	562	8	that	that	SCONJ
ftr-477	562	9	one	one	NUM
ftr-477	562	10	of	of	ADP
ftr-477	562	11	those	those	DET
ftr-477	562	12	explanations	explanation	NOUN
ftr-477	562	13	is	be	AUX
ftr-477	562	14	better	well	ADJ
ftr-477	562	15	than	than	ADP
ftr-477	562	16	another	another	PRON
ftr-477	562	17	.	.	PUNCT
ftr-477	563	1	congress	congress	PROPN
ftr-477	563	2	apparently	apparently	ADV
ftr-477	563	3	adopted	adopt	VERB
ftr-477	563	4	the	the	DET
ftr-477	563	5	explanation	explanation	NOUN
ftr-477	563	6	that	that	SCONJ
ftr-477	563	7	the	the	DET
ftr-477	563	8	damages	damage	NOUN
ftr-477	563	9	for	for	ADP
ftr-477	563	10	noneconomic	noneconomic	ADJ
ftr-477	563	11	losses	loss	NOUN
ftr-477	563	12	are	be	AUX
ftr-477	563	13	designed	design	VERB
ftr-477	563	14	to	to	PART
ftr-477	563	15	mitigate	mitigate	VERB
ftr-477	563	16	the	the	DET
ftr-477	563	17	victim	victim	NOUN
ftr-477	563	18	's	's	PART
ftr-477	563	19	loss	loss	NOUN
ftr-477	563	20	.	.	PUNCT
ftr-477	564	1	since	since	SCONJ
ftr-477	564	2	that	that	DET
ftr-477	564	3	explanation	explanation	NOUN
ftr-477	564	4	is	be	AUX
ftr-477	564	5	at	at	ADV
ftr-477	564	6	least	least	ADJ
ftr-477	564	7	as	as	ADV
ftr-477	564	8	good	good	ADJ
ftr-477	564	9	as	as	ADP
ftr-477	564	10	any	any	DET
ftr-477	564	11	other	other	ADJ
ftr-477	564	12	,	,	PUNCT
ftr-477	564	13	there	there	PRON
ftr-477	564	14	is	be	VERB
ftr-477	564	15	no	no	DET
ftr-477	564	16	basis	basis	NOUN
ftr-477	564	17	to	to	PART
ftr-477	564	18	challenge	challenge	VERB
ftr-477	564	19	the	the	DET
ftr-477	564	20	choice	choice	NOUN
ftr-477	564	21	that	that	PRON
ftr-477	564	22	congress	congress	PROPN
ftr-477	564	23	made	make	VERB
ftr-477	564	24	.	.	PUNCT
ftr-477	565	1	in	in	ADP
ftr-477	565	2	any	any	DET
ftr-477	565	3	event	event	NOUN
ftr-477	565	4	,	,	PUNCT
ftr-477	565	5	whatever	whatever	PRON
ftr-477	565	6	some	some	DET
ftr-477	565	7	commentators	commentator	NOUN
ftr-477	565	8	may	may	AUX
ftr-477	565	9	believe	believe	VERB
ftr-477	565	10	,	,	PUNCT
ftr-477	565	11	the	the	DET
ftr-477	565	12	commonly	commonly	ADV
ftr-477	565	13	held	hold	VERB
ftr-477	565	14	view	view	NOUN
ftr-477	565	15	of	of	ADP
ftr-477	565	16	such	such	ADJ
ftr-477	565	17	damages	damage	NOUN
ftr-477	565	18	(	(	PUNCT
ftr-477	565	19	including	include	VERB
ftr-477	565	20	the	the	DET
ftr-477	565	21	view	view	NOUN
ftr-477	565	22	generally	generally	ADV
ftr-477	565	23	held	hold	VERB
ftr-477	565	24	by	by	ADP
ftr-477	565	25	american	american	ADJ
ftr-477	565	26	courts	court	NOUN
ftr-477	565	27	)	)	PUNCT
ftr-477	565	28	is	be	AUX
ftr-477	565	29	that	that	SCONJ
ftr-477	565	30	they	they	PRON
ftr-477	565	31	are	be	AUX
ftr-477	565	32	compensatory	compensatory	ADJ
ftr-477	565	33	and	and	CCONJ
ftr-477	565	34	are	be	AUX
ftr-477	565	35	intended	intend	VERB
ftr-477	565	36	to	to	PART
ftr-477	565	37	provide	provide	VERB
ftr-477	565	38	relief	relief	NOUN
ftr-477	565	39	for	for	ADP
ftr-477	565	40	the	the	DET
ftr-477	565	41	victim	victim	NOUN
ftr-477	565	42	's	's	PART
ftr-477	565	43	injury	injury	NOUN
ftr-477	565	44	.	.	PUNCT
ftr-477	566	1	even	even	ADV
ftr-477	566	2	if	if	SCONJ
ftr-477	566	3	that	that	DET
ftr-477	566	4	view	view	NOUN
ftr-477	566	5	does	do	AUX
ftr-477	566	6	not	not	PART
ftr-477	566	7	withstand	withstand	VERB
ftr-477	566	8	an	an	DET
ftr-477	566	9	economic	economic	ADJ
ftr-477	566	10	analysis	analysis	NOUN
ftr-477	566	11	(	(	PUNCT
ftr-477	566	12	and	and	CCONJ
ftr-477	566	13	even	even	ADV
ftr-477	566	14	if	if	SCONJ
ftr-477	566	15	such	such	DET
ftr-477	566	16	an	an	DET
ftr-477	566	17	analysis	analysis	NOUN
ftr-477	566	18	is	be	AUX
ftr-477	566	19	considered	consider	VERB
ftr-477	566	20	dispositive	dispositive	NOUN
ftr-477	566	21	of	of	ADP
ftr-477	566	22	the	the	DET
ftr-477	566	23	issue	issue	NOUN
ftr-477	566	24	)	)	PUNCT
ftr-477	566	25	,	,	PUNCT
ftr-477	566	26	the	the	DET
ftr-477	566	27	prevalence	prevalence	NOUN
ftr-477	566	28	of	of	ADP
ftr-477	566	29	that	that	DET
ftr-477	566	30	view	view	NOUN
ftr-477	566	31	would	would	AUX
ftr-477	566	32	make	make	VERB
ftr-477	566	33	the	the	DET
ftr-477	566	34	government	government	NOUN
ftr-477	566	35	appear	appear	VERB
ftr-477	566	36	rapacious	rapacious	ADJ
ftr-477	566	37	if	if	SCONJ
ftr-477	566	38	it	it	PRON
ftr-477	566	39	were	be	AUX
ftr-477	566	40	to	to	PART
ftr-477	566	41	tax	tax	VERB
ftr-477	566	42	noneconomic	noneconomic	ADJ
ftr-477	566	43	damages	damage	NOUN
ftr-477	566	44	.	.	PUNCT
ftr-477	567	1	our	our	PRON
ftr-477	567	2	self	self	NOUN
ftr-477	567	3	-	-	PUNCT
ftr-477	567	4	assessment	assessment	NOUN
ftr-477	567	5	system	system	NOUN
ftr-477	567	6	76	76	NUM
ftr-477	567	7	.	.	PUNCT
ftr-477	567	8	see	see	VERB
ftr-477	567	9	louis	louis	PROPN
ftr-477	567	10	l.	l.	PROPN
ftr-477	567	11	jaffe	jaffe	PROPN
ftr-477	567	12	,	,	PUNCT
ftr-477	567	13	damages	damage	NOUN
ftr-477	567	14	for	for	ADP
ftr-477	567	15	personal	personal	ADJ
ftr-477	567	16	injury	injury	NOUN
ftr-477	567	17	:	:	PUNCT
ftr-477	567	18	the	the	DET
ftr-477	567	19	impact	impact	NOUN
ftr-477	567	20	of	of	ADP
ftr-477	567	21	insurance	insurance	NOUN
ftr-477	567	22	,	,	PUNCT
ftr-477	567	23	18	18	NUM
ftr-477	567	24	law	law	NOUN
ftr-477	567	25	&	&	CCONJ
ftr-477	567	26	contemp	contemp	NOUN
ftr-477	567	27	.	.	PUNCT
ftr-477	568	1	probs	prob	NOUN
ftr-477	568	2	.	.	PUNCT
ftr-477	569	1	219	219	NUM
ftr-477	569	2	(	(	PUNCT
ftr-477	569	3	1953	1953	NUM
ftr-477	569	4	)	)	PUNCT
ftr-477	569	5	.	.	PUNCT
ftr-477	570	1	while	while	SCONJ
ftr-477	570	2	recognizing	recognize	VERB
ftr-477	570	3	the	the	DET
ftr-477	570	4	consolatory	consolatory	ADJ
ftr-477	570	5	role	role	NOUN
ftr-477	570	6	of	of	ADP
ftr-477	570	7	noneconomic	noneconomic	ADJ
ftr-477	570	8	damages	damage	NOUN
ftr-477	570	9	,	,	PUNCT
ftr-477	570	10	professor	professor	NOUN
ftr-477	570	11	white	white	NOUN
ftr-477	570	12	has	have	AUX
ftr-477	570	13	opined	opine	VERB
ftr-477	570	14	that	that	SCONJ
ftr-477	570	15	american	american	ADJ
ftr-477	570	16	courts	court	NOUN
ftr-477	570	17	conceive	conceive	VERB
ftr-477	570	18	of	of	ADP
ftr-477	570	19	such	such	ADJ
ftr-477	570	20	recoveries	recovery	NOUN
ftr-477	570	21	"	"	PUNCT
ftr-477	570	22	'	'	PUNCT
ftr-477	570	23	as	as	ADV
ftr-477	570	24	essentially	essentially	ADV
ftr-477	570	25	compensatory	compensatory	ADJ
ftr-477	570	26	rather	rather	ADV
ftr-477	570	27	than	than	ADP
ftr-477	570	28	as	as	ADP
ftr-477	570	29	consolatory	consolatory	ADJ
ftr-477	570	30	,	,	PUNCT
ftr-477	570	31	"	"	PUNCT
ftr-477	570	32	at	at	ADP
ftr-477	570	33	least	least	ADJ
ftr-477	570	34	where	where	SCONJ
ftr-477	570	35	the	the	DET
ftr-477	570	36	victim	victim	NOUN
ftr-477	570	37	suffered	suffer	VERB
ftr-477	570	38	physical	physical	ADJ
ftr-477	570	39	injury	injury	NOUN
ftr-477	570	40	.	.	PUNCT
ftr-477	571	1	patricia	patricia	PROPN
ftr-477	571	2	d.	d.	PROPN
ftr-477	571	3	white	white	PROPN
ftr-477	571	4	,	,	PUNCT
ftr-477	571	5	pain	pain	NOUN
ftr-477	571	6	and	and	CCONJ
ftr-477	571	7	suffering	suffering	NOUN
ftr-477	571	8	and	and	CCONJ
ftr-477	571	9	the	the	DET
ftr-477	571	10	law	law	NOUN
ftr-477	571	11	,	,	PUNCT
ftr-477	571	12	2	2	NUM
ftr-477	571	13	biolaw	biolaw	NOUN
ftr-477	571	14	s:113	s:113	PROPN
ftr-477	571	15	,	,	PUNCT
ftr-477	571	16	s:117	s:117	X
ftr-477	571	17	(	(	PUNCT
ftr-477	571	18	1988	1988	NUM
ftr-477	571	19	)	)	PUNCT
ftr-477	571	20	.	.	PUNCT
ftr-477	572	1	19951	19951	NUM
ftr-477	572	2	florida	florida	PROPN
ftr-477	572	3	tax	tax	NOUN
ftr-477	572	4	review	review	NOUN
ftr-477	572	5	of	of	ADP
ftr-477	572	6	taxation	taxation	NOUN
ftr-477	572	7	relies	rely	VERB
ftr-477	572	8	on	on	ADP
ftr-477	572	9	a	a	DET
ftr-477	572	10	willingness	willingness	NOUN
ftr-477	572	11	of	of	ADP
ftr-477	572	12	the	the	DET
ftr-477	572	13	populace	populace	NOUN
ftr-477	572	14	to	to	PART
ftr-477	572	15	report	report	VERB
ftr-477	572	16	honestly	honestly	ADV
ftr-477	572	17	to	to	ADP
ftr-477	572	18	the	the	DET
ftr-477	572	19	government	government	NOUN
ftr-477	572	20	,	,	PUNCT
ftr-477	572	21	and	and	CCONJ
ftr-477	572	22	that	that	DET
ftr-477	572	23	willingness	willingness	NOUN
ftr-477	572	24	rests	rest	VERB
ftr-477	572	25	on	on	ADP
ftr-477	572	26	a	a	DET
ftr-477	572	27	popular	popular	ADJ
ftr-477	572	28	belief	belief	NOUN
ftr-477	572	29	that	that	SCONJ
ftr-477	572	30	the	the	DET
ftr-477	572	31	government	government	NOUN
ftr-477	572	32	's	's	PART
ftr-477	572	33	system	system	NOUN
ftr-477	572	34	of	of	ADP
ftr-477	572	35	taxation	taxation	NOUN
ftr-477	572	36	is	be	AUX
ftr-477	572	37	fair	fair	ADJ
ftr-477	572	38	.	.	PUNCT
ftr-477	573	1	the	the	DET
ftr-477	573	2	government	government	NOUN
ftr-477	573	3	should	should	AUX
ftr-477	573	4	therefore	therefore	ADV
ftr-477	573	5	take	take	VERB
ftr-477	573	6	into	into	ADP
ftr-477	573	7	account	account	NOUN
ftr-477	573	8	not	not	PART
ftr-477	573	9	only	only	ADV
ftr-477	573	10	whether	whether	SCONJ
ftr-477	573	11	the	the	DET
ftr-477	573	12	taxation	taxation	NOUN
ftr-477	573	13	of	of	ADP
ftr-477	573	14	such	such	ADJ
ftr-477	573	15	damages	damage	NOUN
ftr-477	573	16	would	would	AUX
ftr-477	573	17	be	be	AUX
ftr-477	573	18	vulturous	vulturous	ADJ
ftr-477	573	19	,	,	PUNCT
ftr-477	573	20	but	but	CCONJ
ftr-477	573	21	also	also	ADV
ftr-477	573	22	whether	whether	SCONJ
ftr-477	573	23	it	it	PRON
ftr-477	573	24	would	would	AUX
ftr-477	573	25	appear	appear	VERB
ftr-477	573	26	to	to	ADP
ftr-477	573	27	the	the	DET
ftr-477	573	28	general	general	ADJ
ftr-477	573	29	population	population	NOUN
ftr-477	573	30	to	to	PART
ftr-477	573	31	be	be	AUX
ftr-477	573	32	so	so	ADV
ftr-477	573	33	.	.	PUNCT
ftr-477	574	1	while	while	SCONJ
ftr-477	574	2	the	the	DET
ftr-477	574	3	appearance	appearance	NOUN
ftr-477	574	4	of	of	ADP
ftr-477	574	5	fairness	fairness	NOUN
ftr-477	574	6	is	be	AUX
ftr-477	574	7	not	not	PART
ftr-477	574	8	always	always	ADV
ftr-477	574	9	a	a	DET
ftr-477	574	10	strong	strong	ADJ
ftr-477	574	11	enough	enough	ADJ
ftr-477	574	12	consideration	consideration	NOUN
ftr-477	574	13	to	to	PART
ftr-477	574	14	control	control	VERB
ftr-477	574	15	the	the	DET
ftr-477	574	16	tax	tax	NOUN
ftr-477	574	17	treatment	treatment	NOUN
ftr-477	574	18	of	of	ADP
ftr-477	574	19	an	an	DET
ftr-477	574	20	item	item	NOUN
ftr-477	574	21	,	,	PUNCT
ftr-477	574	22	it	it	PRON
ftr-477	574	23	should	should	AUX
ftr-477	574	24	be	be	AUX
ftr-477	574	25	taken	take	VERB
ftr-477	574	26	into	into	ADP
ftr-477	574	27	account	account	NOUN
ftr-477	574	28	,	,	PUNCT
ftr-477	574	29	especially	especially	ADV
ftr-477	574	30	in	in	ADP
ftr-477	574	31	a	a	DET
ftr-477	574	32	case	case	NOUN
ftr-477	574	33	such	such	ADJ
ftr-477	574	34	as	as	ADP
ftr-477	574	35	this	this	PRON
ftr-477	574	36	where	where	SCONJ
ftr-477	574	37	the	the	DET
ftr-477	574	38	view	view	NOUN
ftr-477	574	39	that	that	SCONJ
ftr-477	574	40	such	such	ADJ
ftr-477	574	41	damages	damage	NOUN
ftr-477	574	42	have	have	AUX
ftr-477	574	43	a	a	DET
ftr-477	574	44	noncompensatory	noncompensatory	ADJ
ftr-477	574	45	nature	nature	NOUN
ftr-477	574	46	rests	rest	VERB
ftr-477	574	47	on	on	ADP
ftr-477	574	48	an	an	DET
ftr-477	574	49	opinion	opinion	NOUN
ftr-477	574	50	that	that	PRON
ftr-477	574	51	is	be	AUX
ftr-477	574	52	not	not	PART
ftr-477	574	53	widely	widely	ADV
ftr-477	574	54	shared	share	VERB
ftr-477	574	55	.	.	PUNCT
ftr-477	575	1	3	3	X
ftr-477	575	2	.	.	X
ftr-477	575	3	author	author	PROPN
ftr-477	575	4	's	's	PART
ftr-477	575	5	conclusions.-in	conclusions.-in	VERB
ftr-477	575	6	the	the	DET
ftr-477	575	7	author	author	NOUN
ftr-477	575	8	's	's	PART
ftr-477	575	9	view	view	NOUN
ftr-477	575	10	,	,	PUNCT
ftr-477	575	11	the	the	DET
ftr-477	575	12	noncommercial	noncommercial	ADJ
ftr-477	575	13	and	and	CCONJ
ftr-477	575	14	nonmonetary	nonmonetary	ADJ
ftr-477	575	15	nature	nature	NOUN
ftr-477	575	16	of	of	ADP
ftr-477	575	17	a	a	DET
ftr-477	575	18	destroyed	destroy	VERB
ftr-477	575	19	or	or	CCONJ
ftr-477	575	20	injured	injure	VERB
ftr-477	575	21	body	body	NOUN
ftr-477	575	22	part	part	NOUN
ftr-477	575	23	and	and	CCONJ
ftr-477	575	24	the	the	DET
ftr-477	575	25	vulturous	vulturous	ADJ
ftr-477	575	26	portrait	portrait	NOUN
ftr-477	575	27	that	that	PRON
ftr-477	575	28	would	would	AUX
ftr-477	575	29	be	be	AUX
ftr-477	575	30	painted	paint	VERB
ftr-477	575	31	by	by	ADP
ftr-477	575	32	the	the	DET
ftr-477	575	33	government	government	NOUN
ftr-477	575	34	's	's	PART
ftr-477	575	35	profiting	profiting	NOUN
ftr-477	575	36	from	from	ADP
ftr-477	575	37	a	a	DET
ftr-477	575	38	personal	personal	ADJ
ftr-477	575	39	tragedy	tragedy	NOUN
ftr-477	575	40	explain	explain	VERB
ftr-477	575	41	why	why	SCONJ
ftr-477	575	42	a	a	DET
ftr-477	575	43	suggestion	suggestion	NOUN
ftr-477	575	44	that	that	SCONJ
ftr-477	575	45	the	the	DET
ftr-477	575	46	damages	damage	NOUN
ftr-477	575	47	for	for	ADP
ftr-477	575	48	such	such	DET
ftr-477	575	49	an	an	DET
ftr-477	575	50	injury	injury	NOUN
ftr-477	575	51	be	be	AUX
ftr-477	575	52	taxed	tax	VERB
ftr-477	575	53	is	be	AUX
ftr-477	575	54	typically	typically	ADV
ftr-477	575	55	met	meet	VERB
ftr-477	575	56	with	with	ADP
ftr-477	575	57	a	a	DET
ftr-477	575	58	vigorous	vigorous	ADJ
ftr-477	575	59	renunciation	renunciation	NOUN
ftr-477	575	60	.	.	PUNCT
ftr-477	575	61	"	"	PUNCT
ftr-477	576	1	a	a	DET
ftr-477	576	2	body	body	NOUN
ftr-477	576	3	part	part	NOUN
ftr-477	576	4	is	be	AUX
ftr-477	576	5	not	not	PART
ftr-477	576	6	perceived	perceive	VERB
ftr-477	576	7	to	to	PART
ftr-477	576	8	be	be	AUX
ftr-477	576	9	a	a	DET
ftr-477	576	10	commercial	commercial	ADJ
ftr-477	576	11	item	item	NOUN
ftr-477	576	12	,	,	PUNCT
ftr-477	576	13	the	the	DET
ftr-477	576	14	taxpayer	taxpayer	NOUN
ftr-477	576	15	never	never	ADV
ftr-477	576	16	sought	seek	VERB
ftr-477	576	17	to	to	PART
ftr-477	576	18	commercialize	commercialize	VERB
ftr-477	576	19	its	its	PRON
ftr-477	576	20	value	value	NOUN
ftr-477	576	21	by	by	ADP
ftr-477	576	22	selling	sell	VERB
ftr-477	576	23	it	it	PRON
ftr-477	576	24	,	,	PUNCT
ftr-477	576	25	and	and	CCONJ
ftr-477	576	26	the	the	DET
ftr-477	576	27	damages	damage	NOUN
ftr-477	576	28	mitigate	mitigate	VERB
ftr-477	576	29	the	the	DET
ftr-477	576	30	loss	loss	NOUN
ftr-477	576	31	of	of	ADP
ftr-477	576	32	a	a	DET
ftr-477	576	33	personal	personal	ADJ
ftr-477	576	34	attribute	attribute	NOUN
ftr-477	576	35	the	the	DET
ftr-477	576	36	value	value	NOUN
ftr-477	576	37	of	of	ADP
ftr-477	576	38	which	which	PRON
ftr-477	576	39	never	never	ADV
ftr-477	576	40	would	would	AUX
ftr-477	576	41	have	have	AUX
ftr-477	576	42	been	be	AUX
ftr-477	576	43	taxed	tax	VERB
ftr-477	576	44	if	if	SCONJ
ftr-477	576	45	the	the	DET
ftr-477	576	46	injury	injury	NOUN
ftr-477	576	47	had	have	AUX
ftr-477	576	48	not	not	PART
ftr-477	576	49	occurred	occur	VERB
ftr-477	576	50	.	.	PUNCT
ftr-477	577	1	the	the	DET
ftr-477	577	2	damages	damage	NOUN
ftr-477	577	3	received	receive	VERB
ftr-477	577	4	for	for	ADP
ftr-477	577	5	the	the	DET
ftr-477	577	6	loss	loss	NOUN
ftr-477	577	7	of	of	ADP
ftr-477	577	8	a	a	DET
ftr-477	577	9	body	body	NOUN
ftr-477	577	10	part	part	NOUN
ftr-477	577	11	are	be	AUX
ftr-477	577	12	widely	widely	ADV
ftr-477	577	13	viewed	view	VERB
ftr-477	577	14	as	as	ADP
ftr-477	577	15	mitigation	mitigation	NOUN
ftr-477	577	16	of	of	ADP
ftr-477	577	17	the	the	DET
ftr-477	577	18	victim	victim	NOUN
ftr-477	577	19	's	's	PART
ftr-477	577	20	loss	loss	NOUN
ftr-477	577	21	.	.	PUNCT
ftr-477	578	1	a	a	DET
ftr-477	578	2	diversion	diversion	NOUN
ftr-477	578	3	of	of	ADP
ftr-477	578	4	a	a	DET
ftr-477	578	5	portion	portion	NOUN
ftr-477	578	6	of	of	ADP
ftr-477	578	7	those	those	DET
ftr-477	578	8	damages	damage	NOUN
ftr-477	578	9	to	to	ADP
ftr-477	578	10	the	the	DET
ftr-477	578	11	government	government	NOUN
ftr-477	578	12	would	would	AUX
ftr-477	578	13	impair	impair	VERB
ftr-477	578	14	that	that	DET
ftr-477	578	15	mitigation	mitigation	NOUN
ftr-477	578	16	.	.	PUNCT
ftr-477	579	1	while	while	SCONJ
ftr-477	579	2	a	a	DET
ftr-477	579	3	strict	strict	ADJ
ftr-477	579	4	application	application	NOUN
ftr-477	579	5	of	of	ADP
ftr-477	579	6	such	such	ADJ
ftr-477	579	7	tax	tax	NOUN
ftr-477	579	8	concepts	concept	NOUN
ftr-477	579	9	as	as	ADP
ftr-477	579	10	basis	basis	NOUN
ftr-477	579	11	and	and	CCONJ
ftr-477	579	12	the	the	DET
ftr-477	579	13	measurement	measurement	NOUN
ftr-477	579	14	of	of	ADP
ftr-477	579	15	gain	gain	NOUN
ftr-477	579	16	lead	lead	VERB
ftr-477	579	17	to	to	ADP
ftr-477	579	18	the	the	DET
ftr-477	579	19	taxation	taxation	NOUN
ftr-477	579	20	of	of	ADP
ftr-477	579	21	such	such	ADJ
ftr-477	579	22	receipts	receipt	NOUN
ftr-477	579	23	,	,	PUNCT
ftr-477	579	24	the	the	DET
ftr-477	579	25	countervailing	countervailing	ADJ
ftr-477	579	26	considerations	consideration	NOUN
ftr-477	579	27	are	be	AUX
ftr-477	579	28	very	very	ADV
ftr-477	579	29	strong	strong	ADJ
ftr-477	579	30	.	.	PUNCT
ftr-477	580	1	as	as	ADP
ftr-477	580	2	with	with	ADP
ftr-477	580	3	many	many	ADJ
ftr-477	580	4	tax	tax	NOUN
ftr-477	580	5	provisions	provision	NOUN
ftr-477	580	6	,	,	PUNCT
ftr-477	580	7	the	the	DET
ftr-477	580	8	appropriateness	appropriateness	NOUN
ftr-477	580	9	of	of	ADP
ftr-477	580	10	retaining	retain	VERB
ftr-477	580	11	them	they	PRON
ftr-477	580	12	depends	depend	VERB
ftr-477	580	13	upon	upon	SCONJ
ftr-477	580	14	value	value	NOUN
ftr-477	580	15	judgments	judgment	NOUN
ftr-477	580	16	.	.	PUNCT
ftr-477	581	1	e.	e.	PROPN
ftr-477	581	2	income	income	PROPN
ftr-477	581	3	-	-	PUNCT
ftr-477	581	4	connected	connect	VERB
ftr-477	581	5	damages	damage	NOUN
ftr-477	581	6	personal	personal	ADJ
ftr-477	581	7	injury	injury	NOUN
ftr-477	581	8	damages	damage	NOUN
ftr-477	581	9	compensating	compensate	VERB
ftr-477	581	10	for	for	ADP
ftr-477	581	11	the	the	DET
ftr-477	581	12	loss	loss	NOUN
ftr-477	581	13	of	of	ADP
ftr-477	581	14	income	income	NOUN
ftr-477	581	15	(	(	PUNCT
ftr-477	581	16	backpay	backpay	NOUN
ftr-477	581	17	and	and	CCONJ
ftr-477	581	18	compensation	compensation	NOUN
ftr-477	581	19	for	for	ADP
ftr-477	581	20	the	the	DET
ftr-477	581	21	loss	loss	NOUN
ftr-477	581	22	of	of	ADP
ftr-477	581	23	potential	potential	ADJ
ftr-477	581	24	future	future	ADJ
ftr-477	581	25	income	income	NOUN
ftr-477	581	26	)	)	PUNCT
ftr-477	581	27	are	be	AUX
ftr-477	581	28	also	also	ADV
ftr-477	581	29	excluded	exclude	VERB
ftr-477	581	30	from	from	ADP
ftr-477	581	31	income	income	NOUN
ftr-477	581	32	by	by	ADP
ftr-477	581	33	section	section	NOUN
ftr-477	581	34	104(a)(2	104(a)(2	NUM
ftr-477	581	35	)	)	PUNCT
ftr-477	581	36	.	.	PUNCT
ftr-477	582	1	78	78	NUM
ftr-477	582	2	for	for	ADP
ftr-477	582	3	convenience	convenience	NOUN
ftr-477	582	4	,	,	PUNCT
ftr-477	582	5	the	the	DET
ftr-477	582	6	damages	damage	NOUN
ftr-477	582	7	compensating	compensate	VERB
ftr-477	582	8	for	for	ADP
ftr-477	582	9	income	income	NOUN
ftr-477	582	10	loss	loss	NOUN
ftr-477	582	11	are	be	AUX
ftr-477	582	12	sometimes	sometimes	ADV
ftr-477	582	13	referred	refer	VERB
ftr-477	582	14	to	to	ADP
ftr-477	582	15	here	here	ADV
ftr-477	582	16	as	as	ADP
ftr-477	582	17	"	"	PUNCT
ftr-477	582	18	incomeconnected	incomeconnecte	VERB
ftr-477	582	19	damages	damage	NOUN
ftr-477	582	20	.	.	PUNCT
ftr-477	582	21	"	"	PUNCT
ftr-477	583	1	such	such	ADJ
ftr-477	583	2	damages	damage	NOUN
ftr-477	583	3	might	might	AUX
ftr-477	583	4	be	be	AUX
ftr-477	583	5	viewed	view	VERB
ftr-477	583	6	as	as	ADP
ftr-477	583	7	a	a	DET
ftr-477	583	8	substitute	substitute	NOUN
ftr-477	583	9	for	for	ADP
ftr-477	583	10	77	77	NUM
ftr-477	583	11	.	.	PUNCT
ftr-477	584	1	the	the	DET
ftr-477	584	2	author	author	NOUN
ftr-477	584	3	has	have	AUX
ftr-477	584	4	often	often	ADV
ftr-477	584	5	raised	raise	VERB
ftr-477	584	6	this	this	DET
ftr-477	584	7	issue	issue	NOUN
ftr-477	584	8	with	with	ADP
ftr-477	584	9	students	student	NOUN
ftr-477	584	10	in	in	ADP
ftr-477	584	11	his	his	PRON
ftr-477	584	12	basic	basic	ADJ
ftr-477	584	13	income	income	NOUN
ftr-477	584	14	tax	tax	NOUN
ftr-477	584	15	course	course	NOUN
ftr-477	584	16	.	.	PUNCT
ftr-477	585	1	many	many	ADJ
ftr-477	585	2	students	student	NOUN
ftr-477	585	3	find	find	VERB
ftr-477	585	4	it	it	PRON
ftr-477	585	5	difficult	difficult	ADJ
ftr-477	585	6	even	even	ADV
ftr-477	585	7	to	to	PART
ftr-477	585	8	consider	consider	VERB
ftr-477	585	9	seriously	seriously	ADV
ftr-477	585	10	a	a	DET
ftr-477	585	11	proposal	proposal	NOUN
ftr-477	585	12	to	to	PART
ftr-477	585	13	tax	tax	VERB
ftr-477	585	14	damages	damage	NOUN
ftr-477	585	15	for	for	ADP
ftr-477	585	16	physical	physical	ADJ
ftr-477	585	17	injuries	injury	NOUN
ftr-477	585	18	.	.	PUNCT
ftr-477	586	1	some	some	DET
ftr-477	586	2	years	year	NOUN
ftr-477	586	3	ago	ago	ADV
ftr-477	586	4	,	,	PUNCT
ftr-477	586	5	when	when	SCONJ
ftr-477	586	6	the	the	DET
ftr-477	586	7	author	author	NOUN
ftr-477	586	8	was	be	AUX
ftr-477	586	9	teaching	teach	VERB
ftr-477	586	10	as	as	ADP
ftr-477	586	11	a	a	DET
ftr-477	586	12	visitor	visitor	NOUN
ftr-477	586	13	at	at	ADP
ftr-477	586	14	stanford	stanford	PROPN
ftr-477	586	15	law	law	PROPN
ftr-477	586	16	school	school	NOUN
ftr-477	586	17	,	,	PUNCT
ftr-477	586	18	a	a	DET
ftr-477	586	19	student	student	NOUN
ftr-477	586	20	expressed	express	VERB
ftr-477	586	21	hostility	hostility	NOUN
ftr-477	586	22	to	to	PART
ftr-477	586	23	even	even	ADV
ftr-477	586	24	examining	examine	VERB
ftr-477	586	25	this	this	DET
ftr-477	586	26	issue	issue	NOUN
ftr-477	586	27	and	and	CCONJ
ftr-477	586	28	made	make	VERB
ftr-477	586	29	a	a	DET
ftr-477	586	30	thinly	thinly	ADV
ftr-477	586	31	veiled	veil	VERB
ftr-477	586	32	suggestion	suggestion	NOUN
ftr-477	586	33	that	that	SCONJ
ftr-477	586	34	the	the	DET
ftr-477	586	35	author	author	NOUN
ftr-477	586	36	's	's	PART
ftr-477	586	37	raising	raise	VERB
ftr-477	586	38	the	the	DET
ftr-477	586	39	issue	issue	NOUN
ftr-477	586	40	for	for	ADP
ftr-477	586	41	discussion	discussion	NOUN
ftr-477	586	42	placed	place	VERB
ftr-477	586	43	his	his	PRON
ftr-477	586	44	sanity	sanity	NOUN
ftr-477	586	45	in	in	ADP
ftr-477	586	46	question	question	NOUN
ftr-477	586	47	.	.	PUNCT
ftr-477	587	1	78	78	NUM
ftr-477	587	2	.	.	PUNCT
ftr-477	588	1	rev	rev	PROPN
ftr-477	588	2	.	.	PUNCT
ftr-477	588	3	rul	rul	PROPN
ftr-477	588	4	.	.	PUNCT
ftr-477	588	5	85	85	NUM
ftr-477	588	6	-	-	SYM
ftr-477	588	7	97	97	NUM
ftr-477	588	8	,	,	PUNCT
ftr-477	588	9	1985	1985	NUM
ftr-477	588	10	-	-	SYM
ftr-477	588	11	2	2	NUM
ftr-477	588	12	c.b	c.b	PROPN
ftr-477	588	13	.	.	PROPN
ftr-477	588	14	50	50	NUM
ftr-477	588	15	.	.	PUNCT
ftr-477	589	1	"	"	PUNCT
ftr-477	589	2	backpay	backpay	NOUN
ftr-477	589	3	"	"	PUNCT
ftr-477	589	4	has	have	AUX
ftr-477	589	5	been	be	AUX
ftr-477	589	6	described	describe	VERB
ftr-477	589	7	as	as	ADP
ftr-477	589	8	"	"	PUNCT
ftr-477	589	9	the	the	DET
ftr-477	589	10	differential	differential	NOUN
ftr-477	589	11	between	between	ADP
ftr-477	589	12	the	the	DET
ftr-477	589	13	appropriate	appropriate	ADJ
ftr-477	589	14	pay	pay	NOUN
ftr-477	589	15	and	and	CCONJ
ftr-477	589	16	actual	actual	ADJ
ftr-477	589	17	pay	pay	NOUN
ftr-477	589	18	for	for	ADP
ftr-477	589	19	services	service	NOUN
ftr-477	589	20	performed	perform	VERB
ftr-477	589	21	.	.	PUNCT
ftr-477	589	22	"	"	PUNCT
ftr-477	590	1	horton	horton	PROPN
ftr-477	590	2	v.	v.	PROPN
ftr-477	590	3	commissioner	commissioner	PROPN
ftr-477	590	4	,	,	PUNCT
ftr-477	590	5	100	100	NUM
ftr-477	590	6	t.c	t.c	PROPN
ftr-477	590	7	.	.	PROPN
ftr-477	590	8	93	93	NUM
ftr-477	590	9	,	,	PUNCT
ftr-477	590	10	96	96	NUM
ftr-477	590	11	n.6	n.6	NOUN
ftr-477	590	12	(	(	PUNCT
ftr-477	590	13	1993	1993	NUM
ftr-477	590	14	)	)	PUNCT
ftr-477	590	15	(	(	PUNCT
ftr-477	590	16	reviewed	review	VERB
ftr-477	590	17	by	by	ADP
ftr-477	590	18	the	the	DET
ftr-477	590	19	court	court	NOUN
ftr-477	590	20	)	)	PUNCT
ftr-477	590	21	,	,	PUNCT
ftr-477	590	22	aff'd	aff'd	NOUN
ftr-477	590	23	,	,	PUNCT
ftr-477	590	24	33	33	NUM
ftr-477	590	25	f.3d	f.3d	NUM
ftr-477	590	26	625	625	NUM
ftr-477	590	27	(	(	PUNCT
ftr-477	590	28	6th	6th	ADJ
ftr-477	590	29	cir	cir	NOUN
ftr-477	590	30	.	.	PROPN
ftr-477	590	31	1994	1994	NUM
ftr-477	590	32	)	)	PUNCT
ftr-477	590	33	(	(	PUNCT
ftr-477	590	34	2	2	NUM
ftr-477	590	35	-	-	SYM
ftr-477	590	36	1	1	NUM
ftr-477	590	37	decision	decision	NOUN
ftr-477	590	38	)	)	PUNCT
ftr-477	590	39	.	.	PUNCT
ftr-477	591	1	[	[	X
ftr-477	591	2	vol	vol	NOUN
ftr-477	591	3	.	.	NOUN
ftr-477	591	4	2:6	2:6	NUM
ftr-477	591	5	compensatory	compensatory	ADJ
ftr-477	591	6	and	and	CCONJ
ftr-477	591	7	pumitive	pumitive	ADJ
ftr-477	591	8	damages	damage	NOUN
ftr-477	591	9	income	income	NOUN
ftr-477	591	10	items	item	NOUN
ftr-477	591	11	that	that	PRON
ftr-477	591	12	would	would	AUX
ftr-477	591	13	have	have	AUX
ftr-477	591	14	been	be	AUX
ftr-477	591	15	taxable	taxable	ADJ
ftr-477	591	16	when	when	SCONJ
ftr-477	591	17	received	receive	VERB
ftr-477	591	18	.	.	PUNCT
ftr-477	592	1	why	why	SCONJ
ftr-477	592	2	should	should	AUX
ftr-477	592	3	damages	damage	NOUN
ftr-477	592	4	obtained	obtain	VERB
ftr-477	592	5	in	in	ADP
ftr-477	592	6	lieu	lieu	NOUN
ftr-477	592	7	of	of	ADP
ftr-477	592	8	taxable	taxable	ADJ
ftr-477	592	9	income	income	NOUN
ftr-477	592	10	escape	escape	NOUN
ftr-477	592	11	taxation	taxation	NOUN
ftr-477	592	12	?	?	PUNCT
ftr-477	593	1	1	1	X
ftr-477	593	2	.	.	PUNCT
ftr-477	593	3	given	give	VERB
ftr-477	593	4	in	in	ADP
ftr-477	593	5	mitigation	mitigation	NOUN
ftr-477	593	6	of	of	ADP
ftr-477	593	7	personal	personal	ADJ
ftr-477	593	8	loss	loss	NOUN
ftr-477	593	9	rather	rather	ADV
ftr-477	593	10	than	than	ADP
ftr-477	593	11	in	in	ADP
ftr-477	593	12	substitution	substitution	NOUN
ftr-477	593	13	for	for	ADP
ftr-477	593	14	lost	lose	VERB
ftr-477	593	15	income.-as	income.-as	NOUN
ftr-477	593	16	previously	previously	ADV
ftr-477	593	17	noted	note	VERB
ftr-477	593	18	,	,	PUNCT
ftr-477	593	19	damages	damage	NOUN
ftr-477	593	20	for	for	ADP
ftr-477	593	21	physical	physical	ADJ
ftr-477	593	22	injury	injury	NOUN
ftr-477	593	23	do	do	AUX
ftr-477	593	24	not	not	PART
ftr-477	593	25	substitute	substitute	VERB
ftr-477	593	26	for	for	ADP
ftr-477	593	27	the	the	DET
ftr-477	593	28	noneconomic	noneconomic	ADJ
ftr-477	593	29	aspects	aspect	NOUN
ftr-477	593	30	of	of	ADP
ftr-477	593	31	that	that	DET
ftr-477	593	32	loss	loss	NOUN
ftr-477	593	33	because	because	SCONJ
ftr-477	593	34	there	there	PRON
ftr-477	593	35	is	be	VERB
ftr-477	593	36	no	no	DET
ftr-477	593	37	monetary	monetary	ADJ
ftr-477	593	38	substitute	substitute	NOUN
ftr-477	593	39	for	for	ADP
ftr-477	593	40	such	such	ADJ
ftr-477	593	41	injuries	injury	NOUN
ftr-477	593	42	as	as	ADP
ftr-477	593	43	the	the	DET
ftr-477	593	44	loss	loss	NOUN
ftr-477	593	45	of	of	ADP
ftr-477	593	46	a	a	DET
ftr-477	593	47	limb	limb	NOUN
ftr-477	593	48	or	or	CCONJ
ftr-477	593	49	eyesight	eyesight	NOUN
ftr-477	593	50	or	or	CCONJ
ftr-477	593	51	of	of	ADP
ftr-477	593	52	the	the	DET
ftr-477	593	53	use	use	NOUN
ftr-477	593	54	of	of	ADP
ftr-477	593	55	a	a	DET
ftr-477	593	56	limb	limb	NOUN
ftr-477	593	57	.	.	PUNCT
ftr-477	594	1	damages	damage	NOUN
ftr-477	594	2	for	for	ADP
ftr-477	594	3	pain	pain	NOUN
ftr-477	594	4	and	and	CCONJ
ftr-477	594	5	suffering	suffering	NOUN
ftr-477	594	6	or	or	CCONJ
ftr-477	594	7	for	for	ADP
ftr-477	594	8	a	a	DET
ftr-477	594	9	reduction	reduction	NOUN
ftr-477	594	10	of	of	ADP
ftr-477	594	11	the	the	DET
ftr-477	594	12	quality	quality	NOUN
ftr-477	594	13	of	of	ADP
ftr-477	594	14	the	the	DET
ftr-477	594	15	victim	victim	NOUN
ftr-477	594	16	's	's	PART
ftr-477	594	17	life	life	NOUN
ftr-477	594	18	style	style	NOUN
ftr-477	594	19	,	,	PUNCT
ftr-477	594	20	or	or	CCONJ
ftr-477	594	21	amounts	amount	NOUN
ftr-477	594	22	received	receive	VERB
ftr-477	594	23	as	as	ADP
ftr-477	594	24	general	general	ADJ
ftr-477	594	25	damages	damage	NOUN
ftr-477	594	26	,	,	PUNCT
ftr-477	594	27	do	do	AUX
ftr-477	594	28	not	not	PART
ftr-477	594	29	replace	replace	VERB
ftr-477	594	30	what	what	PRON
ftr-477	594	31	the	the	DET
ftr-477	594	32	victim	victim	NOUN
ftr-477	594	33	lost	lose	VERB
ftr-477	594	34	.	.	PUNCT
ftr-477	595	1	the	the	DET
ftr-477	595	2	income	income	NOUN
ftr-477	595	3	lost	lose	VERB
ftr-477	595	4	because	because	SCONJ
ftr-477	595	5	of	of	ADP
ftr-477	595	6	an	an	DET
ftr-477	595	7	injury	injury	NOUN
ftr-477	595	8	is	be	AUX
ftr-477	595	9	more	more	ADV
ftr-477	595	10	readily	readily	ADV
ftr-477	595	11	measurable	measurable	ADJ
ftr-477	595	12	than	than	SCONJ
ftr-477	595	13	is	be	AUX
ftr-477	595	14	this	this	DET
ftr-477	595	15	personal	personal	ADJ
ftr-477	595	16	loss	loss	NOUN
ftr-477	595	17	,	,	PUNCT
ftr-477	595	18	but	but	CCONJ
ftr-477	595	19	even	even	ADV
ftr-477	595	20	that	that	DET
ftr-477	595	21	measurement	measurement	NOUN
ftr-477	595	22	involves	involve	VERB
ftr-477	595	23	considerable	considerable	ADJ
ftr-477	595	24	speculation	speculation	NOUN
ftr-477	595	25	,	,	PUNCT
ftr-477	595	26	especially	especially	ADV
ftr-477	595	27	as	as	SCONJ
ftr-477	595	28	to	to	PART
ftr-477	595	29	income	income	VERB
ftr-477	595	30	that	that	PRON
ftr-477	595	31	would	would	AUX
ftr-477	595	32	have	have	AUX
ftr-477	595	33	been	be	AUX
ftr-477	595	34	earned	earn	VERB
ftr-477	595	35	in	in	ADP
ftr-477	595	36	the	the	DET
ftr-477	595	37	future	future	NOUN
ftr-477	595	38	.	.	PUNCT
ftr-477	596	1	the	the	DET
ftr-477	596	2	exemption	exemption	NOUN
ftr-477	596	3	of	of	ADP
ftr-477	596	4	income	income	NOUN
ftr-477	596	5	-	-	PUNCT
ftr-477	596	6	connected	connect	VERB
ftr-477	596	7	damages	damage	NOUN
ftr-477	596	8	can	can	AUX
ftr-477	596	9	be	be	AUX
ftr-477	596	10	justified	justify	VERB
ftr-477	596	11	on	on	ADP
ftr-477	596	12	the	the	DET
ftr-477	596	13	ground	ground	NOUN
ftr-477	596	14	that	that	SCONJ
ftr-477	596	15	such	such	ADJ
ftr-477	596	16	damages	damage	NOUN
ftr-477	596	17	should	should	AUX
ftr-477	596	18	not	not	PART
ftr-477	596	19	be	be	AUX
ftr-477	596	20	separated	separate	VERB
ftr-477	596	21	from	from	ADP
ftr-477	596	22	general	general	ADJ
ftr-477	596	23	damages	damage	NOUN
ftr-477	596	24	because	because	SCONJ
ftr-477	596	25	the	the	DET
ftr-477	596	26	total	total	ADJ
ftr-477	596	27	damages	damage	NOUN
ftr-477	596	28	merely	merely	ADV
ftr-477	596	29	mitigate	mitigate	VERB
ftr-477	596	30	the	the	DET
ftr-477	596	31	victim	victim	NOUN
ftr-477	596	32	's	's	PART
ftr-477	596	33	personal	personal	ADJ
ftr-477	596	34	loss	loss	NOUN
ftr-477	596	35	and	and	CCONJ
ftr-477	596	36	do	do	AUX
ftr-477	596	37	not	not	PART
ftr-477	596	38	fully	fully	ADV
ftr-477	596	39	compensate	compensate	VERB
ftr-477	596	40	for	for	ADP
ftr-477	596	41	it	it	PRON
ftr-477	596	42	.	.	PUNCT
ftr-477	597	1	the	the	DET
ftr-477	597	2	nature	nature	NOUN
ftr-477	597	3	of	of	ADP
ftr-477	597	4	the	the	DET
ftr-477	597	5	compensation	compensation	NOUN
ftr-477	597	6	package	package	NOUN
ftr-477	597	7	is	be	AUX
ftr-477	597	8	not	not	PART
ftr-477	597	9	changed	change	VERB
ftr-477	597	10	by	by	ADP
ftr-477	597	11	the	the	DET
ftr-477	597	12	fact	fact	NOUN
ftr-477	597	13	that	that	SCONJ
ftr-477	597	14	the	the	DET
ftr-477	597	15	courts	court	NOUN
ftr-477	597	16	utilize	utilize	VERB
ftr-477	597	17	an	an	DET
ftr-477	597	18	estimate	estimate	NOUN
ftr-477	597	19	of	of	ADP
ftr-477	597	20	income	income	NOUN
ftr-477	597	21	lost	lose	VERB
ftr-477	597	22	as	as	ADP
ftr-477	597	23	part	part	NOUN
ftr-477	597	24	of	of	ADP
ftr-477	597	25	the	the	DET
ftr-477	597	26	effort	effort	NOUN
ftr-477	597	27	to	to	PART
ftr-477	597	28	arrive	arrive	VERB
ftr-477	597	29	at	at	ADP
ftr-477	597	30	a	a	DET
ftr-477	597	31	just	just	ADJ
ftr-477	597	32	amount	amount	NOUN
ftr-477	597	33	of	of	ADP
ftr-477	597	34	compensation	compensation	NOUN
ftr-477	597	35	.	.	PUNCT
ftr-477	598	1	when	when	SCONJ
ftr-477	598	2	a	a	DET
ftr-477	598	3	victim	victim	NOUN
ftr-477	598	4	suffers	suffer	VERB
ftr-477	598	5	a	a	DET
ftr-477	598	6	physical	physical	ADJ
ftr-477	598	7	injury	injury	NOUN
ftr-477	598	8	,	,	PUNCT
ftr-477	598	9	the	the	DET
ftr-477	598	10	loss	loss	NOUN
ftr-477	598	11	can	can	AUX
ftr-477	598	12	not	not	PART
ftr-477	598	13	be	be	AUX
ftr-477	598	14	measured	measure	VERB
ftr-477	598	15	in	in	ADP
ftr-477	598	16	dollars	dollar	NOUN
ftr-477	598	17	,	,	PUNCT
ftr-477	598	18	and	and	CCONJ
ftr-477	598	19	the	the	DET
ftr-477	598	20	courts	court	NOUN
ftr-477	598	21	can	can	AUX
ftr-477	598	22	do	do	VERB
ftr-477	598	23	no	no	PRON
ftr-477	598	24	more	more	ADJ
ftr-477	598	25	than	than	SCONJ
ftr-477	598	26	resort	resort	VERB
ftr-477	598	27	to	to	ADP
ftr-477	598	28	some	some	DET
ftr-477	598	29	conventional	conventional	ADJ
ftr-477	598	30	devices	device	NOUN
ftr-477	598	31	to	to	PART
ftr-477	598	32	arrive	arrive	VERB
ftr-477	598	33	at	at	ADP
ftr-477	598	34	a	a	DET
ftr-477	598	35	reasonable	reasonable	ADJ
ftr-477	598	36	amount	amount	NOUN
ftr-477	598	37	of	of	ADP
ftr-477	598	38	mitigation	mitigation	NOUN
ftr-477	598	39	.	.	PUNCT
ftr-477	599	1	one	one	NUM
ftr-477	599	2	of	of	ADP
ftr-477	599	3	the	the	DET
ftr-477	599	4	devices	device	NOUN
ftr-477	599	5	utilized	utilize	VERB
ftr-477	599	6	for	for	ADP
ftr-477	599	7	that	that	DET
ftr-477	599	8	purpose	purpose	NOUN
ftr-477	599	9	is	be	AUX
ftr-477	599	10	to	to	PART
ftr-477	599	11	estimate	estimate	VERB
ftr-477	599	12	lost	lose	VERB
ftr-477	599	13	income	income	NOUN
ftr-477	599	14	.	.	PUNCT
ftr-477	600	1	the	the	DET
ftr-477	600	2	measurement	measurement	NOUN
ftr-477	600	3	of	of	ADP
ftr-477	600	4	lost	lose	VERB
ftr-477	600	5	income	income	NOUN
ftr-477	600	6	lends	lend	VERB
ftr-477	600	7	respectability	respectability	NOUN
ftr-477	600	8	to	to	ADP
ftr-477	600	9	the	the	DET
ftr-477	600	10	enterprise	enterprise	NOUN
ftr-477	600	11	by	by	ADP
ftr-477	600	12	suggesting	suggest	VERB
ftr-477	600	13	greater	great	ADJ
ftr-477	600	14	precision	precision	NOUN
ftr-477	600	15	than	than	SCONJ
ftr-477	600	16	actually	actually	ADV
ftr-477	600	17	exists	exist	VERB
ftr-477	600	18	.	.	PUNCT
ftr-477	601	1	also	also	ADV
ftr-477	601	2	,	,	PUNCT
ftr-477	601	3	income	income	NOUN
ftr-477	601	4	loss	loss	NOUN
ftr-477	601	5	is	be	AUX
ftr-477	601	6	one	one	NUM
ftr-477	601	7	of	of	ADP
ftr-477	601	8	the	the	DET
ftr-477	601	9	few	few	ADJ
ftr-477	601	10	aspects	aspect	NOUN
ftr-477	601	11	of	of	ADP
ftr-477	601	12	the	the	DET
ftr-477	601	13	victim	victim	NOUN
ftr-477	601	14	's	's	PART
ftr-477	601	15	loss	loss	NOUN
ftr-477	601	16	(	(	PUNCT
ftr-477	601	17	medical	medical	ADJ
ftr-477	601	18	expenses	expense	NOUN
ftr-477	601	19	being	be	AUX
ftr-477	601	20	another	another	PRON
ftr-477	601	21	)	)	PUNCT
ftr-477	601	22	that	that	PRON
ftr-477	601	23	relate	relate	VERB
ftr-477	601	24	to	to	ADP
ftr-477	601	25	money	money	NOUN
ftr-477	601	26	.	.	PUNCT
ftr-477	602	1	since	since	SCONJ
ftr-477	602	2	money	money	NOUN
ftr-477	602	3	is	be	AUX
ftr-477	602	4	all	all	PRON
ftr-477	602	5	that	that	PRON
ftr-477	602	6	can	can	AUX
ftr-477	602	7	be	be	AUX
ftr-477	602	8	granted	grant	VERB
ftr-477	602	9	to	to	ADP
ftr-477	602	10	the	the	DET
ftr-477	602	11	victim	victim	NOUN
ftr-477	602	12	,	,	PUNCT
ftr-477	602	13	it	it	PRON
ftr-477	602	14	is	be	AUX
ftr-477	602	15	understandable	understandable	ADJ
ftr-477	602	16	that	that	SCONJ
ftr-477	602	17	tort	tort	NOUN
ftr-477	602	18	law	law	NOUN
ftr-477	602	19	seizes	seize	VERB
ftr-477	602	20	on	on	ADP
ftr-477	602	21	a	a	DET
ftr-477	602	22	money	money	NOUN
ftr-477	602	23	loss	loss	NOUN
ftr-477	602	24	as	as	ADP
ftr-477	602	25	a	a	DET
ftr-477	602	26	measure	measure	NOUN
ftr-477	602	27	of	of	ADP
ftr-477	602	28	part	part	NOUN
ftr-477	602	29	of	of	ADP
ftr-477	602	30	what	what	PRON
ftr-477	602	31	must	must	AUX
ftr-477	602	32	be	be	AUX
ftr-477	602	33	paid	pay	VERB
ftr-477	602	34	to	to	ADP
ftr-477	602	35	the	the	DET
ftr-477	602	36	victim	victim	NOUN
ftr-477	602	37	.	.	PUNCT
ftr-477	603	1	but	but	CCONJ
ftr-477	603	2	,	,	PUNCT
ftr-477	603	3	that	that	PRON
ftr-477	603	4	should	should	AUX
ftr-477	603	5	not	not	PART
ftr-477	603	6	obscure	obscure	VERB
ftr-477	603	7	what	what	PRON
ftr-477	603	8	damage	damage	NOUN
ftr-477	603	9	awards	award	NOUN
ftr-477	603	10	are	be	AUX
ftr-477	603	11	all	all	ADV
ftr-477	603	12	about	about	ADP
ftr-477	603	13	.	.	PUNCT
ftr-477	604	1	2	2	X
ftr-477	604	2	.	.	X
ftr-477	604	3	administrative	administrative	ADJ
ftr-477	604	4	convenience.-another	convenience.-another	PROPN
ftr-477	604	5	(	(	PUNCT
ftr-477	604	6	and	and	CCONJ
ftr-477	604	7	perhaps	perhaps	ADV
ftr-477	604	8	the	the	DET
ftr-477	604	9	principal	principal	ADJ
ftr-477	604	10	)	)	PUNCT
ftr-477	604	11	reason	reason	NOUN
ftr-477	604	12	for	for	ADP
ftr-477	604	13	not	not	PART
ftr-477	604	14	taxing	tax	VERB
ftr-477	604	15	income	income	NOUN
ftr-477	604	16	-	-	PUNCT
ftr-477	604	17	related	relate	VERB
ftr-477	604	18	damages	damage	NOUN
ftr-477	604	19	is	be	AUX
ftr-477	604	20	administrative	administrative	ADJ
ftr-477	604	21	convenience	convenience	NOUN
ftr-477	604	22	.	.	PUNCT
ftr-477	605	1	in	in	ADP
ftr-477	605	2	weighing	weigh	VERB
ftr-477	605	3	this	this	DET
ftr-477	605	4	consideration	consideration	NOUN
ftr-477	605	5	,	,	PUNCT
ftr-477	605	6	assume	assume	VERB
ftr-477	605	7	(	(	PUNCT
ftr-477	605	8	contrary	contrary	ADV
ftr-477	605	9	to	to	ADP
ftr-477	605	10	the	the	DET
ftr-477	605	11	discussion	discussion	NOUN
ftr-477	605	12	above	above	ADP
ftr-477	605	13	)	)	PUNCT
ftr-477	605	14	that	that	SCONJ
ftr-477	605	15	income	income	NOUN
ftr-477	605	16	-	-	PUNCT
ftr-477	605	17	connected	connect	VERB
ftr-477	605	18	damages	damage	NOUN
ftr-477	605	19	are	be	AUX
ftr-477	605	20	a	a	DET
ftr-477	605	21	substitute	substitute	NOUN
ftr-477	605	22	for	for	ADP
ftr-477	605	23	lost	lose	VERB
ftr-477	605	24	income	income	NOUN
ftr-477	605	25	.	.	PUNCT
ftr-477	606	1	in	in	ADP
ftr-477	606	2	fact	fact	NOUN
ftr-477	606	3	,	,	PUNCT
ftr-477	606	4	they	they	PRON
ftr-477	606	5	are	be	AUX
ftr-477	606	6	generally	generally	ADV
ftr-477	606	7	so	so	ADV
ftr-477	606	8	regarded	regarded	ADJ
ftr-477	606	9	.	.	PUNCT
ftr-477	607	1	frequently	frequently	ADV
ftr-477	607	2	,	,	PUNCT
ftr-477	607	3	personal	personal	ADJ
ftr-477	607	4	injury	injury	NOUN
ftr-477	607	5	damages	damage	NOUN
ftr-477	607	6	,	,	PUNCT
ftr-477	607	7	whether	whether	SCONJ
ftr-477	607	8	received	receive	VERB
ftr-477	607	9	pursuant	pursuant	ADV
ftr-477	607	10	to	to	ADP
ftr-477	607	11	a	a	DET
ftr-477	607	12	settlement	settlement	NOUN
ftr-477	607	13	or	or	CCONJ
ftr-477	607	14	to	to	ADP
ftr-477	607	15	a	a	DET
ftr-477	607	16	jury	jury	NOUN
ftr-477	607	17	's	's	PART
ftr-477	607	18	award	award	NOUN
ftr-477	607	19	,	,	PUNCT
ftr-477	607	20	consist	consist	VERB
ftr-477	607	21	of	of	ADP
ftr-477	607	22	a	a	DET
ftr-477	607	23	single	single	ADJ
ftr-477	607	24	undifferentiated	undifferentiated	ADJ
ftr-477	607	25	amount	amount	NOUN
ftr-477	607	26	that	that	PRON
ftr-477	607	27	is	be	AUX
ftr-477	607	28	not	not	PART
ftr-477	607	29	subdivided	subdivide	VERB
ftr-477	607	30	among	among	ADP
ftr-477	607	31	the	the	DET
ftr-477	607	32	victim	victim	NOUN
ftr-477	607	33	's	's	PART
ftr-477	607	34	several	several	ADJ
ftr-477	607	35	losses	loss	NOUN
ftr-477	607	36	.	.	PUNCT
ftr-477	608	1	whether	whether	SCONJ
ftr-477	608	2	payment	payment	NOUN
ftr-477	608	3	is	be	AUX
ftr-477	608	4	received	receive	VERB
ftr-477	608	5	in	in	ADP
ftr-477	608	6	a	a	DET
ftr-477	608	7	lump	lump	NOUN
ftr-477	608	8	sum	sum	NOUN
ftr-477	608	9	or	or	CCONJ
ftr-477	608	10	as	as	ADP
ftr-477	608	11	periodic	periodic	ADJ
ftr-477	608	12	payments	payment	NOUN
ftr-477	608	13	,	,	PUNCT
ftr-477	608	14	the	the	DET
ftr-477	608	15	portions	portion	NOUN
ftr-477	608	16	compensating	compensate	VERB
ftr-477	608	17	for	for	ADP
ftr-477	608	18	lost	lost	ADJ
ftr-477	608	19	income	income	NOUN
ftr-477	608	20	(	(	PUNCT
ftr-477	608	21	both	both	CCONJ
ftr-477	608	22	past	past	ADJ
ftr-477	608	23	and	and	CCONJ
ftr-477	608	24	future	future	NOUN
ftr-477	608	25	)	)	PUNCT
ftr-477	608	26	typically	typically	ADV
ftr-477	608	27	are	be	AUX
ftr-477	608	28	not	not	PART
ftr-477	608	29	identified	identify	VERB
ftr-477	608	30	.	.	PUNCT
ftr-477	609	1	if	if	SCONJ
ftr-477	609	2	the	the	DET
ftr-477	609	3	income	income	NOUN
ftr-477	609	4	-	-	PUNCT
ftr-477	609	5	connected	connect	VERB
ftr-477	609	6	amount	amount	NOUN
ftr-477	609	7	of	of	ADP
ftr-477	609	8	compensatory	compensatory	ADJ
ftr-477	609	9	damages	damage	NOUN
ftr-477	609	10	were	be	AUX
ftr-477	609	11	to	to	PART
ftr-477	609	12	be	be	AUX
ftr-477	609	13	treated	treat	VERB
ftr-477	609	14	differently	differently	ADV
ftr-477	609	15	for	for	ADP
ftr-477	609	16	tax	tax	NOUN
ftr-477	609	17	purposes	purpose	NOUN
ftr-477	609	18	than	than	ADP
ftr-477	609	19	the	the	DET
ftr-477	609	20	portions	portion	NOUN
ftr-477	609	21	attributable	attributable	ADJ
ftr-477	609	22	to	to	ADP
ftr-477	609	23	other	other	ADJ
ftr-477	609	24	losses	loss	NOUN
ftr-477	609	25	(	(	PUNCT
ftr-477	609	26	e.g.	e.g.	ADV
ftr-477	609	27	,	,	PUNCT
ftr-477	609	28	pain	pain	NOUN
ftr-477	609	29	and	and	CCONJ
ftr-477	609	30	suffering	suffering	NOUN
ftr-477	609	31	)	)	PUNCT
ftr-477	609	32	,	,	PUNCT
ftr-477	609	33	it	it	PRON
ftr-477	609	34	would	would	AUX
ftr-477	609	35	be	be	AUX
ftr-477	609	36	necessary	necessary	ADJ
ftr-477	609	37	to	to	PART
ftr-477	609	38	separate	separate	VERB
ftr-477	609	39	an	an	DET
ftr-477	609	40	award	award	NOUN
ftr-477	609	41	19951	19951	NUM
ftr-477	609	42	florida	florida	PROPN
ftr-477	609	43	tax	tax	PROPN
ftr-477	609	44	review	review	NOUN
ftr-477	609	45	or	or	CCONJ
ftr-477	609	46	settlement	settlement	NOUN
ftr-477	609	47	between	between	ADP
ftr-477	609	48	its	its	PRON
ftr-477	609	49	income	income	NOUN
ftr-477	609	50	-	-	PUNCT
ftr-477	609	51	connected	connect	VERB
ftr-477	609	52	and	and	CCONJ
ftr-477	609	53	nonincome	nonincome	NOUN
ftr-477	609	54	-	-	PUNCT
ftr-477	609	55	connected	connect	VERB
ftr-477	609	56	portions	portion	NOUN
ftr-477	609	57	,	,	PUNCT
ftr-477	609	58	and	and	CCONJ
ftr-477	609	59	the	the	DET
ftr-477	609	60	taxpayer	taxpayer	NOUN
ftr-477	609	61	would	would	AUX
ftr-477	609	62	likely	likely	ADV
ftr-477	609	63	have	have	VERB
ftr-477	609	64	the	the	DET
ftr-477	609	65	burden	burden	NOUN
ftr-477	609	66	of	of	ADP
ftr-477	609	67	proof	proof	NOUN
ftr-477	609	68	on	on	ADP
ftr-477	609	69	that	that	DET
ftr-477	609	70	issue	issue	NOUN
ftr-477	609	71	.	.	PUNCT
ftr-477	610	1	the	the	DET
ftr-477	610	2	result	result	NOUN
ftr-477	610	3	would	would	AUX
ftr-477	610	4	be	be	AUX
ftr-477	610	5	a	a	DET
ftr-477	610	6	significant	significant	ADJ
ftr-477	610	7	administrative	administrative	ADJ
ftr-477	610	8	burden	burden	NOUN
ftr-477	610	9	on	on	ADP
ftr-477	610	10	taxpayers	taxpayer	NOUN
ftr-477	610	11	and	and	CCONJ
ftr-477	610	12	the	the	DET
ftr-477	610	13	service.79	service.79	PROPN
ftr-477	610	14	while	while	SCONJ
ftr-477	610	15	the	the	DET
ftr-477	610	16	burden	burden	NOUN
ftr-477	610	17	would	would	AUX
ftr-477	610	18	not	not	PART
ftr-477	610	19	be	be	AUX
ftr-477	610	20	insurmountable	insurmountable	ADJ
ftr-477	610	21	,	,	PUNCT
ftr-477	610	22	it	it	PRON
ftr-477	610	23	would	would	AUX
ftr-477	610	24	be	be	AUX
ftr-477	610	25	substantial	substantial	ADJ
ftr-477	610	26	in	in	ADP
ftr-477	610	27	most	most	ADJ
ftr-477	610	28	cases	case	NOUN
ftr-477	610	29	.	.	PUNCT
ftr-477	611	1	in	in	ADP
ftr-477	611	2	a	a	DET
ftr-477	611	3	typical	typical	ADJ
ftr-477	611	4	case	case	NOUN
ftr-477	611	5	,	,	PUNCT
ftr-477	611	6	it	it	PRON
ftr-477	611	7	might	might	AUX
ftr-477	611	8	not	not	PART
ftr-477	611	9	be	be	AUX
ftr-477	611	10	especially	especially	ADV
ftr-477	611	11	difficult	difficult	ADJ
ftr-477	611	12	to	to	PART
ftr-477	611	13	ascertain	ascertain	VERB
ftr-477	611	14	the	the	DET
ftr-477	611	15	portion	portion	NOUN
ftr-477	611	16	of	of	ADP
ftr-477	611	17	undifferentiated	undifferentiated	ADJ
ftr-477	611	18	damages	damage	NOUN
ftr-477	611	19	attributable	attributable	ADJ
ftr-477	611	20	to	to	ADP
ftr-477	611	21	back	back	ADJ
ftr-477	611	22	wages	wage	NOUN
ftr-477	611	23	or	or	CCONJ
ftr-477	611	24	other	other	ADJ
ftr-477	611	25	predictable	predictable	ADJ
ftr-477	611	26	income	income	NOUN
ftr-477	611	27	that	that	PRON
ftr-477	611	28	would	would	AUX
ftr-477	611	29	have	have	AUX
ftr-477	611	30	been	be	AUX
ftr-477	611	31	earned	earn	VERB
ftr-477	611	32	by	by	ADP
ftr-477	611	33	the	the	DET
ftr-477	611	34	victim	victim	NOUN
ftr-477	611	35	if	if	SCONJ
ftr-477	611	36	the	the	DET
ftr-477	611	37	injury	injury	NOUN
ftr-477	611	38	had	have	AUX
ftr-477	611	39	not	not	PART
ftr-477	611	40	occurred	occur	VERB
ftr-477	611	41	.	.	PUNCT
ftr-477	612	1	however	however	ADV
ftr-477	612	2	,	,	PUNCT
ftr-477	612	3	compensation	compensation	NOUN
ftr-477	612	4	for	for	ADP
ftr-477	612	5	the	the	DET
ftr-477	612	6	victim	victim	NOUN
ftr-477	612	7	's	's	PART
ftr-477	612	8	diminished	diminish	VERB
ftr-477	612	9	future	future	ADJ
ftr-477	612	10	earning	earning	NOUN
ftr-477	612	11	capacity	capacity	NOUN
ftr-477	612	12	is	be	AUX
ftr-477	612	13	highly	highly	ADV
ftr-477	612	14	speculative	speculative	ADJ
ftr-477	612	15	and	and	CCONJ
ftr-477	612	16	virtually	virtually	ADV
ftr-477	612	17	impossible	impossible	ADJ
ftr-477	612	18	to	to	PART
ftr-477	612	19	determine	determine	VERB
ftr-477	612	20	with	with	ADP
ftr-477	612	21	any	any	DET
ftr-477	612	22	confidence	confidence	NOUN
ftr-477	612	23	.	.	PUNCT
ftr-477	613	1	moreover	moreover	ADV
ftr-477	613	2	,	,	PUNCT
ftr-477	613	3	the	the	DET
ftr-477	613	4	lost	lose	VERB
ftr-477	613	5	income	income	NOUN
ftr-477	613	6	for	for	ADP
ftr-477	613	7	which	which	PRON
ftr-477	613	8	damages	damage	NOUN
ftr-477	613	9	are	be	AUX
ftr-477	613	10	obtained	obtain	VERB
ftr-477	613	11	would	would	AUX
ftr-477	613	12	typically	typically	ADV
ftr-477	613	13	have	have	AUX
ftr-477	613	14	been	be	AUX
ftr-477	613	15	earned	earn	VERB
ftr-477	613	16	over	over	ADP
ftr-477	613	17	a	a	DET
ftr-477	613	18	period	period	NOUN
ftr-477	613	19	of	of	ADP
ftr-477	613	20	many	many	ADJ
ftr-477	613	21	years	year	NOUN
ftr-477	613	22	.	.	PUNCT
ftr-477	614	1	if	if	SCONJ
ftr-477	614	2	income	income	NOUN
ftr-477	614	3	-	-	PUNCT
ftr-477	614	4	connected	connect	VERB
ftr-477	614	5	damages	damage	NOUN
ftr-477	614	6	were	be	AUX
ftr-477	614	7	taxed	tax	VERB
ftr-477	614	8	and	and	CCONJ
ftr-477	614	9	if	if	SCONJ
ftr-477	614	10	the	the	DET
ftr-477	614	11	damages	damage	NOUN
ftr-477	614	12	were	be	AUX
ftr-477	614	13	received	receive	VERB
ftr-477	614	14	during	during	ADP
ftr-477	614	15	a	a	DET
ftr-477	614	16	single	single	ADJ
ftr-477	614	17	taxable	taxable	ADJ
ftr-477	614	18	year	year	NOUN
ftr-477	614	19	,	,	PUNCT
ftr-477	614	20	income	income	NOUN
ftr-477	614	21	for	for	ADP
ftr-477	614	22	many	many	ADJ
ftr-477	614	23	years	year	NOUN
ftr-477	614	24	would	would	AUX
ftr-477	614	25	be	be	AUX
ftr-477	614	26	bunched	bunch	VERB
ftr-477	614	27	into	into	ADP
ftr-477	614	28	one	one	NUM
ftr-477	614	29	taxable	taxable	ADJ
ftr-477	614	30	year	year	NOUN
ftr-477	614	31	,	,	PUNCT
ftr-477	614	32	often	often	ADV
ftr-477	614	33	causing	cause	VERB
ftr-477	614	34	the	the	DET
ftr-477	614	35	tax	tax	NOUN
ftr-477	614	36	rate	rate	NOUN
ftr-477	614	37	to	to	PART
ftr-477	614	38	be	be	AUX
ftr-477	614	39	much	much	ADV
ftr-477	614	40	higher	high	ADJ
ftr-477	614	41	than	than	SCONJ
ftr-477	614	42	would	would	AUX
ftr-477	614	43	have	have	AUX
ftr-477	614	44	been	be	AUX
ftr-477	614	45	the	the	DET
ftr-477	614	46	case	case	NOUN
ftr-477	614	47	if	if	SCONJ
ftr-477	614	48	the	the	DET
ftr-477	614	49	income	income	NOUN
ftr-477	614	50	had	have	AUX
ftr-477	614	51	been	be	AUX
ftr-477	614	52	earned	earn	VERB
ftr-477	614	53	over	over	ADP
ftr-477	614	54	many	many	ADJ
ftr-477	614	55	years	year	NOUN
ftr-477	614	56	.	.	PUNCT
ftr-477	615	1	80	80	NUM
ftr-477	615	2	some	some	DET
ftr-477	615	3	form	form	NOUN
ftr-477	615	4	of	of	ADP
ftr-477	615	5	tax	tax	NOUN
ftr-477	615	6	relief	relief	NOUN
ftr-477	615	7	would	would	AUX
ftr-477	615	8	be	be	AUX
ftr-477	615	9	necessary	necessary	ADJ
ftr-477	615	10	to	to	PART
ftr-477	615	11	prevent	prevent	VERB
ftr-477	615	12	over	over	ADP
ftr-477	615	13	-	-	PUNCT
ftr-477	615	14	taxation	taxation	NOUN
ftr-477	615	15	of	of	ADP
ftr-477	615	16	the	the	DET
ftr-477	615	17	damages	damage	NOUN
ftr-477	615	18	.	.	PUNCT
ftr-477	616	1	an	an	DET
ftr-477	616	2	income	income	NOUN
ftr-477	616	3	-	-	PUNCT
ftr-477	616	4	averaging	average	VERB
ftr-477	616	5	device	device	NOUN
ftr-477	616	6	could	could	AUX
ftr-477	616	7	provide	provide	VERB
ftr-477	616	8	adequate	adequate	ADJ
ftr-477	616	9	relief	relief	NOUN
ftr-477	616	10	for	for	ADP
ftr-477	616	11	the	the	DET
ftr-477	616	12	bunching	bunching	NOUN
ftr-477	616	13	of	of	ADP
ftr-477	616	14	past	past	ADJ
ftr-477	616	15	income	income	NOUN
ftr-477	616	16	,	,	PUNCT
ftr-477	616	17	"	"	PUNCT
ftr-477	616	18	but	but	CCONJ
ftr-477	616	19	79	79	NUM
ftr-477	616	20	.	.	PUNCT
ftr-477	617	1	in	in	ADP
ftr-477	617	2	roemer	roemer	PROPN
ftr-477	617	3	v.	v.	PROPN
ftr-477	617	4	commissioner	commissioner	PROPN
ftr-477	617	5	,	,	PUNCT
ftr-477	617	6	716	716	NUM
ftr-477	617	7	f.2d	f.2d	NOUN
ftr-477	617	8	693	693	NUM
ftr-477	617	9	,	,	PUNCT
ftr-477	617	10	696	696	NUM
ftr-477	617	11	(	(	PUNCT
ftr-477	617	12	9th	9th	ADJ
ftr-477	617	13	cir	cir	NOUN
ftr-477	617	14	.	.	PROPN
ftr-477	617	15	1983	1983	NUM
ftr-477	617	16	)	)	PUNCT
ftr-477	617	17	,	,	PUNCT
ftr-477	617	18	the	the	DET
ftr-477	617	19	court	court	NOUN
ftr-477	617	20	stated	state	VERB
ftr-477	617	21	:	:	PUNCT
ftr-477	617	22	an	an	DET
ftr-477	617	23	individual	individual	NOUN
ftr-477	617	24	who	who	PRON
ftr-477	617	25	wins	win	VERB
ftr-477	617	26	a	a	DET
ftr-477	617	27	personal	personal	ADJ
ftr-477	617	28	injury	injury	NOUN
ftr-477	617	29	suit	suit	NOUN
ftr-477	617	30	[	[	X
ftr-477	617	31	is	be	AUX
ftr-477	617	32	]	]	PUNCT
ftr-477	617	33	usually	usually	ADV
ftr-477	617	34	given	give	VERB
ftr-477	617	35	a	a	DET
ftr-477	617	36	lumpsum	lumpsum	NOUN
ftr-477	617	37	award	award	NOUN
ftr-477	617	38	that	that	PRON
ftr-477	617	39	includes	include	VERB
ftr-477	617	40	an	an	DET
ftr-477	617	41	amount	amount	NOUN
ftr-477	617	42	for	for	ADP
ftr-477	617	43	items	item	NOUN
ftr-477	617	44	that	that	PRON
ftr-477	617	45	ordinarily	ordinarily	ADV
ftr-477	617	46	would	would	AUX
ftr-477	617	47	be	be	AUX
ftr-477	617	48	taxable	taxable	ADJ
ftr-477	617	49	,	,	PUNCT
ftr-477	617	50	such	such	ADJ
ftr-477	617	51	as	as	ADP
ftr-477	617	52	lost	lose	VERB
ftr-477	617	53	income	income	NOUN
ftr-477	617	54	....	....	PUNCT
ftr-477	618	1	[	[	X
ftr-477	618	2	t]he	t]he	ADJ
ftr-477	618	3	commissioner	commissioner	NOUN
ftr-477	618	4	has	have	AUX
ftr-477	618	5	long	long	ADV
ftr-477	618	6	excluded	exclude	VERB
ftr-477	618	7	from	from	ADP
ftr-477	618	8	income	income	NOUN
ftr-477	618	9	the	the	DET
ftr-477	618	10	entire	entire	ADJ
ftr-477	618	11	monetary	monetary	ADJ
ftr-477	618	12	judgment	judgment	NOUN
ftr-477	618	13	....	....	PUNCT
ftr-477	619	1	the	the	DET
ftr-477	619	2	rationale	rationale	NOUN
ftr-477	619	3	behind	behind	ADP
ftr-477	619	4	the	the	DET
ftr-477	619	5	exclusion	exclusion	NOUN
ftr-477	619	6	of	of	ADP
ftr-477	619	7	the	the	DET
ftr-477	619	8	entire	entire	ADJ
ftr-477	619	9	award	award	NOUN
ftr-477	619	10	is	be	AUX
ftr-477	619	11	apparently	apparently	ADV
ftr-477	619	12	a	a	DET
ftr-477	619	13	feeling	feeling	NOUN
ftr-477	619	14	that	that	SCONJ
ftr-477	619	15	the	the	DET
ftr-477	619	16	injured	injured	ADJ
ftr-477	619	17	party	party	NOUN
ftr-477	619	18	,	,	PUNCT
ftr-477	619	19	who	who	PRON
ftr-477	619	20	has	have	AUX
ftr-477	619	21	suffered	suffer	VERB
ftr-477	619	22	enough	enough	ADV
ftr-477	619	23	,	,	PUNCT
ftr-477	619	24	should	should	AUX
ftr-477	619	25	not	not	PART
ftr-477	619	26	be	be	AUX
ftr-477	619	27	further	far	ADV
ftr-477	619	28	burdened	burden	VERB
ftr-477	619	29	with	with	ADP
ftr-477	619	30	the	the	DET
ftr-477	619	31	practical	practical	ADJ
ftr-477	619	32	difficulty	difficulty	NOUN
ftr-477	619	33	of	of	ADP
ftr-477	619	34	sorting	sort	VERB
ftr-477	619	35	out	out	ADP
ftr-477	619	36	the	the	DET
ftr-477	619	37	taxable	taxable	ADJ
ftr-477	619	38	and	and	CCONJ
ftr-477	619	39	nontaxable	nontaxable	ADJ
ftr-477	619	40	components	component	NOUN
ftr-477	619	41	of	of	ADP
ftr-477	619	42	a	a	DET
ftr-477	619	43	lumpsum	lumpsum	NOUN
ftr-477	619	44	award	award	NOUN
ftr-477	619	45	.	.	PUNCT
ftr-477	620	1	80	80	NUM
ftr-477	620	2	.	.	PUNCT
ftr-477	621	1	the	the	DET
ftr-477	621	2	bunching	bunch	VERB
ftr-477	621	3	problem	problem	NOUN
ftr-477	621	4	is	be	AUX
ftr-477	621	5	mentioned	mention	VERB
ftr-477	621	6	above	above	ADV
ftr-477	621	7	in	in	ADP
ftr-477	621	8	part	part	NOUN
ftr-477	621	9	iii.a	iii.a	PROPN
ftr-477	621	10	in	in	ADP
ftr-477	621	11	the	the	DET
ftr-477	621	12	discussion	discussion	NOUN
ftr-477	621	13	of	of	ADP
ftr-477	621	14	whether	whether	SCONJ
ftr-477	621	15	the	the	DET
ftr-477	621	16	congressional	congressional	ADJ
ftr-477	621	17	purpose	purpose	NOUN
ftr-477	621	18	for	for	ADP
ftr-477	621	19	adopting	adopt	VERB
ftr-477	621	20	§	§	PROPN
ftr-477	621	21	104(a)(2	104(a)(2	NUM
ftr-477	621	22	)	)	PUNCT
ftr-477	621	23	was	be	AUX
ftr-477	621	24	to	to	PART
ftr-477	621	25	constrain	constrain	VERB
ftr-477	621	26	the	the	DET
ftr-477	621	27	size	size	NOUN
ftr-477	621	28	of	of	ADP
ftr-477	621	29	tort	tort	NOUN
ftr-477	621	30	damages	damage	NOUN
ftr-477	621	31	for	for	ADP
ftr-477	621	32	personal	personal	ADJ
ftr-477	621	33	injuries	injury	NOUN
ftr-477	621	34	.	.	PUNCT
ftr-477	622	1	the	the	DET
ftr-477	622	2	author	author	NOUN
ftr-477	622	3	concluded	conclude	VERB
ftr-477	622	4	that	that	SCONJ
ftr-477	622	5	congress	congress	PROPN
ftr-477	622	6	had	have	VERB
ftr-477	622	7	no	no	DET
ftr-477	622	8	such	such	ADJ
ftr-477	622	9	purpose	purpose	NOUN
ftr-477	622	10	and	and	CCONJ
ftr-477	622	11	that	that	SCONJ
ftr-477	622	12	an	an	DET
ftr-477	622	13	exclusionary	exclusionary	ADJ
ftr-477	622	14	provision	provision	NOUN
ftr-477	622	15	can	can	AUX
ftr-477	622	16	not	not	PART
ftr-477	622	17	affect	affect	VERB
ftr-477	622	18	the	the	DET
ftr-477	622	19	size	size	NOUN
ftr-477	622	20	of	of	ADP
ftr-477	622	21	tort	tort	NOUN
ftr-477	622	22	damages	damage	NOUN
ftr-477	622	23	unless	unless	SCONJ
ftr-477	622	24	state	state	NOUN
ftr-477	622	25	laws	law	NOUN
ftr-477	622	26	are	be	AUX
ftr-477	622	27	modified	modify	VERB
ftr-477	622	28	as	as	ADP
ftr-477	622	29	a	a	DET
ftr-477	622	30	consequence	consequence	NOUN
ftr-477	622	31	thereof	thereof	ADV
ftr-477	622	32	,	,	PUNCT
ftr-477	622	33	and	and	CCONJ
ftr-477	622	34	the	the	DET
ftr-477	622	35	states	state	NOUN
ftr-477	622	36	generally	generally	ADV
ftr-477	622	37	have	have	AUX
ftr-477	622	38	not	not	PART
ftr-477	622	39	done	do	VERB
ftr-477	622	40	so	so	ADV
ftr-477	622	41	.	.	PUNCT
ftr-477	623	1	the	the	DET
ftr-477	623	2	bunching	bunch	VERB
ftr-477	623	3	problem	problem	NOUN
ftr-477	623	4	discussed	discuss	VERB
ftr-477	623	5	here	here	ADV
ftr-477	623	6	is	be	AUX
ftr-477	623	7	a	a	DET
ftr-477	623	8	different	different	ADJ
ftr-477	623	9	issue	issue	NOUN
ftr-477	623	10	-	-	PUNCT
ftr-477	623	11	whether	whether	SCONJ
ftr-477	623	12	bunching	bunching	NOUN
ftr-477	623	13	would	would	AUX
ftr-477	623	14	be	be	AUX
ftr-477	623	15	a	a	DET
ftr-477	623	16	hardship	hardship	NOUN
ftr-477	623	17	for	for	ADP
ftr-477	623	18	the	the	DET
ftr-477	623	19	victim	victim	NOUN
ftr-477	623	20	and	and	CCONJ
ftr-477	623	21	,	,	PUNCT
ftr-477	623	22	if	if	SCONJ
ftr-477	623	23	so	so	ADV
ftr-477	623	24	,	,	PUNCT
ftr-477	623	25	whether	whether	SCONJ
ftr-477	623	26	an	an	DET
ftr-477	623	27	income	income	NOUN
ftr-477	623	28	-	-	PUNCT
ftr-477	623	29	averaging	average	VERB
ftr-477	623	30	device	device	NOUN
ftr-477	623	31	could	could	AUX
ftr-477	623	32	adequately	adequately	ADV
ftr-477	623	33	mitigate	mitigate	VERB
ftr-477	623	34	that	that	DET
ftr-477	623	35	hardship	hardship	NOUN
ftr-477	623	36	.	.	PUNCT
ftr-477	624	1	81	81	NUM
ftr-477	624	2	.	.	PUNCT
ftr-477	625	1	income	income	NOUN
ftr-477	625	2	-	-	PUNCT
ftr-477	625	3	averaging	averaging	NOUN
ftr-477	625	4	can	can	AUX
ftr-477	625	5	be	be	AUX
ftr-477	625	6	accomplished	accomplish	VERB
ftr-477	625	7	by	by	ADP
ftr-477	625	8	treating	treat	VERB
ftr-477	625	9	the	the	DET
ftr-477	625	10	income	income	NOUN
ftr-477	625	11	-	-	PUNCT
ftr-477	625	12	connected	connect	VERB
ftr-477	625	13	damages	damage	NOUN
ftr-477	625	14	as	as	SCONJ
ftr-477	625	15	if	if	SCONJ
ftr-477	625	16	they	they	PRON
ftr-477	625	17	were	be	AUX
ftr-477	625	18	earned	earn	VERB
ftr-477	625	19	ratably	ratably	ADV
ftr-477	625	20	over	over	ADP
ftr-477	625	21	a	a	DET
ftr-477	625	22	period	period	NOUN
ftr-477	625	23	of	of	ADP
ftr-477	625	24	years	year	NOUN
ftr-477	625	25	and	and	CCONJ
ftr-477	625	26	by	by	ADP
ftr-477	625	27	treating	treat	VERB
ftr-477	625	28	the	the	DET
ftr-477	625	29	marginal	marginal	ADJ
ftr-477	625	30	income	income	NOUN
ftr-477	625	31	tax	tax	NOUN
ftr-477	625	32	rates	rate	NOUN
ftr-477	625	33	applicable	applicable	ADJ
ftr-477	625	34	to	to	ADP
ftr-477	625	35	the	the	DET
ftr-477	625	36	income	income	NOUN
ftr-477	625	37	in	in	ADP
ftr-477	625	38	each	each	DET
ftr-477	625	39	such	such	ADJ
ftr-477	625	40	year	year	NOUN
ftr-477	625	41	as	as	ADP
ftr-477	625	42	being	be	AUX
ftr-477	625	43	the	the	DET
ftr-477	625	44	same	same	ADJ
ftr-477	625	45	as	as	SCONJ
ftr-477	625	46	would	would	AUX
ftr-477	625	47	be	be	AUX
ftr-477	625	48	imposed	impose	VERB
ftr-477	625	49	on	on	ADP
ftr-477	625	50	the	the	DET
ftr-477	625	51	portion	portion	NOUN
ftr-477	625	52	of	of	ADP
ftr-477	625	53	the	the	DET
ftr-477	625	54	income	income	NOUN
ftr-477	625	55	that	that	PRON
ftr-477	625	56	is	be	AUX
ftr-477	625	57	deemed	deem	VERB
ftr-477	625	58	to	to	PART
ftr-477	625	59	be	be	AUX
ftr-477	625	60	earned	earn	VERB
ftr-477	625	61	in	in	ADP
ftr-477	625	62	the	the	DET
ftr-477	625	63	current	current	ADJ
ftr-477	625	64	year	year	NOUN
ftr-477	625	65	.	.	PUNCT
ftr-477	626	1	assume	assume	VERB
ftr-477	626	2	individual	individual	ADJ
ftr-477	626	3	t	t	PROPN
ftr-477	626	4	receives	receive	VERB
ftr-477	626	5	$	$	SYM
ftr-477	626	6	100,000	100,000	NUM
ftr-477	626	7	in	in	ADP
ftr-477	626	8	year	year	NOUN
ftr-477	626	9	1	1	NUM
ftr-477	626	10	as	as	ADP
ftr-477	626	11	income	income	NOUN
ftr-477	626	12	-	-	PUNCT
ftr-477	626	13	connected	connect	VERB
ftr-477	626	14	damages	damage	NOUN
ftr-477	626	15	,	,	PUNCT
ftr-477	626	16	and	and	CCONJ
ftr-477	626	17	such	such	ADJ
ftr-477	626	18	damages	damage	NOUN
ftr-477	626	19	have	have	AUX
ftr-477	626	20	been	be	AUX
ftr-477	626	21	made	make	VERB
ftr-477	626	22	taxable	taxable	ADJ
ftr-477	626	23	by	by	ADP
ftr-477	626	24	congress	congress	PROPN
ftr-477	626	25	,	,	PUNCT
ftr-477	626	26	subject	subject	ADJ
ftr-477	626	27	to	to	ADP
ftr-477	626	28	an	an	DET
ftr-477	626	29	income	income	NOUN
ftr-477	626	30	-	-	PUNCT
ftr-477	626	31	averaging	average	VERB
ftr-477	626	32	device	device	NOUN
ftr-477	626	33	that	that	PRON
ftr-477	626	34	treats	treat	VERB
ftr-477	626	35	income	income	NOUN
ftr-477	626	36	-	-	PUNCT
ftr-477	626	37	connected	connect	VERB
ftr-477	626	38	damages	damage	NOUN
ftr-477	626	39	as	as	ADP
ftr-477	626	40	having	having	AUX
ftr-477	626	41	been	be	AUX
ftr-477	626	42	earned	earn	VERB
ftr-477	626	43	ratably	ratably	ADV
ftr-477	626	44	over	over	ADP
ftr-477	626	45	a	a	DET
ftr-477	626	46	ten	ten	NUM
ftr-477	626	47	-	-	PUNCT
ftr-477	626	48	year	year	NOUN
ftr-477	626	49	period	period	NOUN
ftr-477	626	50	beginning	begin	VERB
ftr-477	626	51	with	with	ADP
ftr-477	626	52	the	the	DET
ftr-477	626	53	year	year	NOUN
ftr-477	626	54	of	of	ADP
ftr-477	626	55	receipt	receipt	NOUN
ftr-477	626	56	.	.	PUNCT
ftr-477	627	1	the	the	DET
ftr-477	627	2	tax	tax	NOUN
ftr-477	627	3	on	on	ADP
ftr-477	627	4	t	t	PROPN
ftr-477	627	5	would	would	AUX
ftr-477	627	6	be	be	AUX
ftr-477	627	7	determined	determine	VERB
ftr-477	627	8	by	by	ADP
ftr-477	627	9	(	(	PUNCT
ftr-477	627	10	1	1	X
ftr-477	627	11	)	)	PUNCT
ftr-477	627	12	adding	add	VERB
ftr-477	627	13	one	one	NUM
ftr-477	627	14	tenth	tenth	NOUN
ftr-477	627	15	of	of	ADP
ftr-477	627	16	the	the	DET
ftr-477	627	17	$	$	SYM
ftr-477	627	18	100,000	100,000	NUM
ftr-477	627	19	(	(	PUNCT
ftr-477	627	20	$	$	SYM
ftr-477	627	21	10,000	10,000	NUM
ftr-477	627	22	)	)	PUNCT
ftr-477	627	23	to	to	ADP
ftr-477	627	24	t	t	PROPN
ftr-477	627	25	's	's	PART
ftr-477	627	26	other	other	ADJ
ftr-477	627	27	income	income	NOUN
ftr-477	627	28	for	for	ADP
ftr-477	627	29	year	year	NOUN
ftr-477	627	30	1	1	NUM
ftr-477	627	31	,	,	PUNCT
ftr-477	627	32	(	(	PUNCT
ftr-477	627	33	2	2	X
ftr-477	627	34	)	)	PUNCT
ftr-477	627	35	determining	determine	VERB
ftr-477	627	36	the	the	DET
ftr-477	627	37	tax	tax	NOUN
ftr-477	627	38	on	on	ADP
ftr-477	627	39	the	the	DET
ftr-477	627	40	resulting	result	VERB
ftr-477	627	41	amount	amount	NOUN
ftr-477	627	42	,	,	PUNCT
ftr-477	627	43	(	(	PUNCT
ftr-477	627	44	3	3	X
ftr-477	627	45	)	)	PUNCT
ftr-477	627	46	computing	compute	VERB
ftr-477	627	47	the	the	DET
ftr-477	627	48	tax	tax	NOUN
ftr-477	627	49	on	on	ADP
ftr-477	627	50	7	7	NUM
ftr-477	627	51	's	's	PART
ftr-477	627	52	taxable	taxable	ADJ
ftr-477	627	53	income	income	NOUN
ftr-477	627	54	exclusive	exclusive	NOUN
ftr-477	627	55	of	of	ADP
ftr-477	627	56	the	the	DET
ftr-477	627	57	damage	damage	NOUN
ftr-477	627	58	income	income	NOUN
ftr-477	627	59	,	,	PUNCT
ftr-477	627	60	and	and	CCONJ
ftr-477	627	61	(	(	PUNCT
ftr-477	627	62	4	4	X
ftr-477	627	63	)	)	PUNCT
ftr-477	627	64	[	[	X
ftr-477	627	65	vol	vol	NOUN
ftr-477	627	66	2:6	2:6	NUM
ftr-477	627	67	compenswaory	compenswaory	ADJ
ftr-477	627	68	and	and	CCONJ
ftr-477	627	69	punitive	punitive	ADJ
ftr-477	627	70	damages	damage	NOUN
ftr-477	627	71	that	that	PRON
ftr-477	627	72	device	device	NOUN
ftr-477	627	73	probably	probably	ADV
ftr-477	627	74	would	would	AUX
ftr-477	627	75	not	not	PART
ftr-477	627	76	deal	deal	VERB
ftr-477	627	77	adequately	adequately	ADV
ftr-477	627	78	with	with	ADP
ftr-477	627	79	damages	damage	NOUN
ftr-477	627	80	for	for	ADP
ftr-477	627	81	the	the	DET
ftr-477	627	82	loss	loss	NOUN
ftr-477	627	83	of	of	ADP
ftr-477	627	84	the	the	DET
ftr-477	627	85	capacity	capacity	NOUN
ftr-477	627	86	to	to	PART
ftr-477	627	87	earn	earn	VERB
ftr-477	627	88	income	income	NOUN
ftr-477	627	89	in	in	ADP
ftr-477	627	90	the	the	DET
ftr-477	627	91	future	future	NOUN
ftr-477	627	92	.	.	PUNCT
ftr-477	628	1	the	the	DET
ftr-477	628	2	estimate	estimate	NOUN
ftr-477	628	3	of	of	ADP
ftr-477	628	4	a	a	DET
ftr-477	628	5	victim	victim	NOUN
ftr-477	628	6	's	's	PART
ftr-477	628	7	lost	lose	VERB
ftr-477	628	8	future	future	ADJ
ftr-477	628	9	income	income	NOUN
ftr-477	628	10	could	could	AUX
ftr-477	628	11	encompass	encompass	VERB
ftr-477	628	12	a	a	DET
ftr-477	628	13	large	large	ADJ
ftr-477	628	14	number	number	NOUN
ftr-477	628	15	of	of	ADP
ftr-477	628	16	years	year	NOUN
ftr-477	628	17	,	,	PUNCT
ftr-477	628	18	and	and	CCONJ
ftr-477	628	19	incomeaveraging	incomeaverage	VERB
ftr-477	628	20	over	over	ADP
ftr-477	628	21	a	a	DET
ftr-477	628	22	fixed	fix	VERB
ftr-477	628	23	number	number	NOUN
ftr-477	628	24	of	of	ADP
ftr-477	628	25	years	year	NOUN
ftr-477	628	26	would	would	AUX
ftr-477	628	27	be	be	AUX
ftr-477	628	28	insufficient	insufficient	ADJ
ftr-477	628	29	if	if	SCONJ
ftr-477	628	30	the	the	DET
ftr-477	628	31	fixed	fix	VERB
ftr-477	628	32	number	number	NOUN
ftr-477	628	33	were	be	AUX
ftr-477	628	34	less	less	ADJ
ftr-477	628	35	than	than	ADP
ftr-477	628	36	the	the	DET
ftr-477	628	37	number	number	NOUN
ftr-477	628	38	of	of	ADP
ftr-477	628	39	years	year	NOUN
ftr-477	628	40	for	for	ADP
ftr-477	628	41	which	which	PRON
ftr-477	628	42	damages	damage	NOUN
ftr-477	628	43	were	be	AUX
ftr-477	628	44	received	receive	VERB
ftr-477	628	45	.	.	PUNCT
ftr-477	629	1	if	if	SCONJ
ftr-477	629	2	income	income	NOUN
ftr-477	629	3	-	-	PUNCT
ftr-477	629	4	averaging	averaging	NOUN
ftr-477	629	5	were	be	AUX
ftr-477	629	6	to	to	PART
ftr-477	629	7	be	be	AUX
ftr-477	629	8	based	base	VERB
ftr-477	629	9	on	on	ADP
ftr-477	629	10	the	the	DET
ftr-477	629	11	actual	actual	ADJ
ftr-477	629	12	number	number	NOUN
ftr-477	629	13	of	of	ADP
ftr-477	629	14	years	year	NOUN
ftr-477	629	15	for	for	ADP
ftr-477	629	16	which	which	PRON
ftr-477	629	17	income	income	NOUN
ftr-477	629	18	-	-	PUNCT
ftr-477	629	19	connected	connect	VERB
ftr-477	629	20	damages	damage	NOUN
ftr-477	629	21	were	be	AUX
ftr-477	629	22	obtained	obtain	VERB
ftr-477	629	23	,	,	PUNCT
ftr-477	629	24	that	that	PRON
ftr-477	629	25	would	would	AUX
ftr-477	629	26	require	require	VERB
ftr-477	629	27	a	a	DET
ftr-477	629	28	determination	determination	NOUN
ftr-477	629	29	of	of	ADP
ftr-477	629	30	the	the	DET
ftr-477	629	31	number	number	NOUN
ftr-477	629	32	of	of	ADP
ftr-477	629	33	such	such	ADJ
ftr-477	629	34	years	year	NOUN
ftr-477	629	35	,	,	PUNCT
ftr-477	629	36	and	and	CCONJ
ftr-477	629	37	the	the	DET
ftr-477	629	38	difficulty	difficulty	NOUN
ftr-477	629	39	in	in	ADP
ftr-477	629	40	making	make	VERB
ftr-477	629	41	that	that	DET
ftr-477	629	42	determination	determination	NOUN
ftr-477	629	43	would	would	AUX
ftr-477	629	44	exacerbate	exacerbate	VERB
ftr-477	629	45	the	the	DET
ftr-477	629	46	administrative	administrative	ADJ
ftr-477	629	47	difficulties	difficulty	NOUN
ftr-477	629	48	of	of	ADP
ftr-477	629	49	determining	determine	VERB
ftr-477	629	50	the	the	DET
ftr-477	629	51	amount	amount	NOUN
ftr-477	629	52	of	of	ADP
ftr-477	629	53	income	income	NOUN
ftr-477	629	54	-	-	PUNCT
ftr-477	629	55	connected	connect	VERB
ftr-477	629	56	damages	damage	NOUN
ftr-477	629	57	.	.	PUNCT
ftr-477	630	1	it	it	PRON
ftr-477	630	2	is	be	AUX
ftr-477	630	3	therefore	therefore	ADV
ftr-477	630	4	likely	likely	ADJ
ftr-477	630	5	that	that	SCONJ
ftr-477	630	6	administrative	administrative	ADJ
ftr-477	630	7	feasibility	feasibility	NOUN
ftr-477	630	8	plays	play	VERB
ftr-477	630	9	a	a	DET
ftr-477	630	10	significant	significant	ADJ
ftr-477	630	11	(	(	PUNCT
ftr-477	630	12	and	and	CCONJ
ftr-477	630	13	perhaps	perhaps	ADV
ftr-477	630	14	exclusive	exclusive	ADJ
ftr-477	630	15	)	)	PUNCT
ftr-477	630	16	role	role	NOUN
ftr-477	630	17	in	in	ADP
ftr-477	630	18	the	the	DET
ftr-477	630	19	decision	decision	NOUN
ftr-477	630	20	not	not	PART
ftr-477	630	21	to	to	PART
ftr-477	630	22	tax	tax	VERB
ftr-477	630	23	income	income	NOUN
ftr-477	630	24	-	-	PUNCT
ftr-477	630	25	connected	connect	VERB
ftr-477	630	26	damages	damage	NOUN
ftr-477	630	27	.	.	PUNCT
ftr-477	631	1	arguably	arguably	ADV
ftr-477	631	2	,	,	PUNCT
ftr-477	631	3	the	the	DET
ftr-477	631	4	judgment	judgment	NOUN
ftr-477	631	5	that	that	PRON
ftr-477	631	6	administrative	administrative	ADJ
ftr-477	631	7	feasibility	feasibility	NOUN
ftr-477	631	8	is	be	AUX
ftr-477	631	9	important	important	ADJ
ftr-477	631	10	enough	enough	ADV
ftr-477	631	11	to	to	PART
ftr-477	631	12	justify	justify	VERB
ftr-477	631	13	the	the	DET
ftr-477	631	14	exclusion	exclusion	NOUN
ftr-477	631	15	of	of	ADP
ftr-477	631	16	such	such	ADJ
ftr-477	631	17	damages	damage	NOUN
ftr-477	631	18	from	from	ADP
ftr-477	631	19	income	income	NOUN
ftr-477	631	20	gives	give	VERB
ftr-477	631	21	too	too	ADV
ftr-477	631	22	much	much	ADJ
ftr-477	631	23	weight	weight	NOUN
ftr-477	631	24	to	to	ADP
ftr-477	631	25	that	that	DET
ftr-477	631	26	consideration	consideration	NOUN
ftr-477	631	27	and	and	CCONJ
ftr-477	631	28	perhaps	perhaps	ADV
ftr-477	631	29	overestimates	overestimate	VERB
ftr-477	631	30	the	the	DET
ftr-477	631	31	degree	degree	NOUN
ftr-477	631	32	of	of	ADP
ftr-477	631	33	inconvenience	inconvenience	NOUN
ftr-477	631	34	that	that	PRON
ftr-477	631	35	would	would	AUX
ftr-477	631	36	result	result	VERB
ftr-477	631	37	from	from	ADP
ftr-477	631	38	taxing	tax	VERB
ftr-477	631	39	income	income	NOUN
ftr-477	631	40	-	-	PUNCT
ftr-477	631	41	connected	connect	VERB
ftr-477	631	42	damages	damage	NOUN
ftr-477	631	43	.	.	PUNCT
ftr-477	632	1	but	but	CCONJ
ftr-477	632	2	,	,	PUNCT
ftr-477	632	3	it	it	PRON
ftr-477	632	4	is	be	AUX
ftr-477	632	5	not	not	PART
ftr-477	632	6	unreasonable	unreasonable	ADJ
ftr-477	632	7	to	to	PART
ftr-477	632	8	adjust	adjust	VERB
ftr-477	632	9	the	the	DET
ftr-477	632	10	tax	tax	NOUN
ftr-477	632	11	laws	law	NOUN
ftr-477	632	12	to	to	PART
ftr-477	632	13	accommodate	accommodate	VERB
ftr-477	632	14	administrative	administrative	ADJ
ftr-477	632	15	difficulties	difficulty	NOUN
ftr-477	632	16	,	,	PUNCT
ftr-477	632	17	and	and	CCONJ
ftr-477	632	18	many	many	ADJ
ftr-477	632	19	tax	tax	NOUN
ftr-477	632	20	provisions	provision	NOUN
ftr-477	632	21	owe	owe	VERB
ftr-477	632	22	their	their	PRON
ftr-477	632	23	existence	existence	NOUN
ftr-477	632	24	to	to	ADP
ftr-477	632	25	that	that	DET
ftr-477	632	26	purpose	purpose	NOUN
ftr-477	632	27	.	.	PUNCT
ftr-477	633	1	the	the	DET
ftr-477	633	2	exclusion	exclusion	NOUN
ftr-477	633	3	of	of	ADP
ftr-477	633	4	income	income	NOUN
ftr-477	633	5	-	-	PUNCT
ftr-477	633	6	connected	connect	VERB
ftr-477	633	7	damages	damage	NOUN
ftr-477	633	8	is	be	AUX
ftr-477	633	9	buttressed	buttress	VERB
ftr-477	633	10	by	by	ADP
ftr-477	633	11	the	the	DET
ftr-477	633	12	suggestion	suggestion	NOUN
ftr-477	633	13	made	make	VERB
ftr-477	633	14	earlier	early	ADV
ftr-477	633	15	that	that	SCONJ
ftr-477	633	16	these	these	DET
ftr-477	633	17	damages	damage	NOUN
ftr-477	633	18	are	be	AUX
ftr-477	633	19	not	not	PART
ftr-477	633	20	substitutes	substitute	NOUN
ftr-477	633	21	for	for	ADP
ftr-477	633	22	lost	lose	VERB
ftr-477	633	23	income	income	NOUN
ftr-477	633	24	,	,	PUNCT
ftr-477	633	25	but	but	CCONJ
ftr-477	633	26	rather	rather	ADV
ftr-477	633	27	are	be	AUX
ftr-477	633	28	part	part	NOUN
ftr-477	633	29	of	of	ADP
ftr-477	633	30	an	an	DET
ftr-477	633	31	imprecise	imprecise	ADJ
ftr-477	633	32	measurement	measurement	NOUN
ftr-477	633	33	of	of	ADP
ftr-477	633	34	the	the	DET
ftr-477	633	35	amount	amount	NOUN
ftr-477	633	36	of	of	ADP
ftr-477	633	37	mitigation	mitigation	NOUN
ftr-477	633	38	that	that	PRON
ftr-477	633	39	is	be	AUX
ftr-477	633	40	fair	fair	ADJ
ftr-477	633	41	.	.	PUNCT
ftr-477	634	1	since	since	SCONJ
ftr-477	634	2	the	the	DET
ftr-477	634	3	goal	goal	NOUN
ftr-477	634	4	of	of	ADP
ftr-477	634	5	administrative	administrative	ADJ
ftr-477	634	6	feasibility	feasibility	NOUN
ftr-477	634	7	is	be	AUX
ftr-477	634	8	a	a	DET
ftr-477	634	9	rational	rational	ADJ
ftr-477	634	10	basis	basis	NOUN
ftr-477	634	11	for	for	ADP
ftr-477	634	12	excluding	exclude	VERB
ftr-477	634	13	income	income	NOUN
ftr-477	634	14	-	-	PUNCT
ftr-477	634	15	connected	connect	VERB
ftr-477	634	16	damages	damage	NOUN
ftr-477	634	17	from	from	ADP
ftr-477	634	18	taxation	taxation	NOUN
ftr-477	634	19	,	,	PUNCT
ftr-477	634	20	there	there	PRON
ftr-477	634	21	is	be	VERB
ftr-477	634	22	no	no	DET
ftr-477	634	23	inconsistency	inconsistency	NOUN
ftr-477	634	24	between	between	ADP
ftr-477	634	25	that	that	DET
ftr-477	634	26	exclusion	exclusion	NOUN
ftr-477	634	27	and	and	CCONJ
ftr-477	634	28	the	the	DET
ftr-477	634	29	rationale	rationale	NOUN
ftr-477	634	30	for	for	ADP
ftr-477	634	31	excluding	exclude	VERB
ftr-477	634	32	compensatory	compensatory	ADJ
ftr-477	634	33	damages	damage	NOUN
ftr-477	634	34	in	in	ADP
ftr-477	634	35	general	general	ADJ
ftr-477	634	36	.	.	PUNCT
ftr-477	635	1	rather	rather	ADV
ftr-477	635	2	,	,	PUNCT
ftr-477	635	3	the	the	DET
ftr-477	635	4	exclusion	exclusion	NOUN
ftr-477	635	5	of	of	ADP
ftr-477	635	6	income	income	NOUN
ftr-477	635	7	-	-	PUNCT
ftr-477	635	8	connected	connect	VERB
ftr-477	635	9	damages	damage	NOUN
ftr-477	635	10	rests	rest	VERB
ftr-477	635	11	on	on	ADP
ftr-477	635	12	a	a	DET
ftr-477	635	13	separate	separate	ADJ
ftr-477	635	14	,	,	PUNCT
ftr-477	635	15	independent	independent	ADJ
ftr-477	635	16	base	base	NOUN
ftr-477	635	17	,	,	PUNCT
ftr-477	635	18	which	which	PRON
ftr-477	635	19	must	must	AUX
ftr-477	635	20	be	be	AUX
ftr-477	635	21	judged	judge	VERB
ftr-477	635	22	on	on	ADP
ftr-477	635	23	its	its	PRON
ftr-477	635	24	own	own	ADJ
ftr-477	635	25	merits	merit	NOUN
ftr-477	635	26	.	.	PUNCT
ftr-477	636	1	in	in	ADP
ftr-477	636	2	some	some	DET
ftr-477	636	3	cases	case	NOUN
ftr-477	636	4	,	,	PUNCT
ftr-477	636	5	the	the	DET
ftr-477	636	6	damages	damage	NOUN
ftr-477	636	7	for	for	ADP
ftr-477	636	8	lost	lose	VERB
ftr-477	636	9	income	income	NOUN
ftr-477	636	10	are	be	AUX
ftr-477	636	11	identified	identify	VERB
ftr-477	636	12	.	.	PUNCT
ftr-477	637	1	when	when	SCONJ
ftr-477	637	2	identified	identify	VERB
ftr-477	637	3	,	,	PUNCT
ftr-477	637	4	should	should	AUX
ftr-477	637	5	they	they	PRON
ftr-477	637	6	be	be	AUX
ftr-477	637	7	taxed	tax	VERB
ftr-477	637	8	?	?	PUNCT
ftr-477	638	1	there	there	PRON
ftr-477	638	2	is	be	VERB
ftr-477	638	3	no	no	DET
ftr-477	638	4	administrative	administrative	ADJ
ftr-477	638	5	burden	burden	NOUN
ftr-477	638	6	in	in	ADP
ftr-477	638	7	such	such	ADJ
ftr-477	638	8	cases	case	NOUN
ftr-477	638	9	,	,	PUNCT
ftr-477	638	10	but	but	CCONJ
ftr-477	638	11	if	if	SCONJ
ftr-477	638	12	those	those	DET
ftr-477	638	13	amounts	amount	NOUN
ftr-477	638	14	were	be	AUX
ftr-477	638	15	taxed	tax	VERB
ftr-477	638	16	when	when	SCONJ
ftr-477	638	17	identified	identify	VERB
ftr-477	638	18	but	but	CCONJ
ftr-477	638	19	not	not	PART
ftr-477	638	20	taxed	tax	VERB
ftr-477	638	21	when	when	SCONJ
ftr-477	638	22	part	part	NOUN
ftr-477	638	23	of	of	ADP
ftr-477	638	24	an	an	DET
ftr-477	638	25	undifferentiated	undifferentiated	ADJ
ftr-477	638	26	sum	sum	NOUN
ftr-477	638	27	,	,	PUNCT
ftr-477	638	28	recipients	recipient	NOUN
ftr-477	638	29	of	of	ADP
ftr-477	638	30	personal	personal	ADJ
ftr-477	638	31	injury	injury	NOUN
ftr-477	638	32	awards	award	NOUN
ftr-477	638	33	would	would	AUX
ftr-477	638	34	be	be	AUX
ftr-477	638	35	taxed	tax	VERB
ftr-477	638	36	differently	differently	ADV
ftr-477	638	37	depending	depend	VERB
ftr-477	638	38	upon	upon	SCONJ
ftr-477	638	39	the	the	DET
ftr-477	638	40	happenstance	happenstance	NOUN
ftr-477	638	41	of	of	ADP
ftr-477	638	42	whether	whether	SCONJ
ftr-477	638	43	the	the	DET
ftr-477	638	44	lost	lost	ADJ
ftr-477	638	45	income	income	NOUN
ftr-477	638	46	item	item	NOUN
ftr-477	638	47	is	be	AUX
ftr-477	638	48	identified	identify	VERB
ftr-477	638	49	.	.	PUNCT
ftr-477	639	1	especially	especially	ADV
ftr-477	639	2	in	in	ADP
ftr-477	639	3	settlements	settlement	NOUN
ftr-477	639	4	,	,	PUNCT
ftr-477	639	5	the	the	DET
ftr-477	639	6	tax	tax	NOUN
ftr-477	639	7	on	on	ADP
ftr-477	639	8	separately	separately	ADV
ftr-477	639	9	identified	identify	VERB
ftr-477	639	10	amounts	amount	NOUN
ftr-477	639	11	could	could	AUX
ftr-477	639	12	easily	easily	ADV
ftr-477	639	13	be	be	AUX
ftr-477	639	14	avoided	avoid	VERB
ftr-477	639	15	and	and	CCONJ
ftr-477	639	16	would	would	AUX
ftr-477	639	17	operate	operate	VERB
ftr-477	639	18	principally	principally	ADV
ftr-477	639	19	as	as	ADP
ftr-477	639	20	a	a	DET
ftr-477	639	21	trap	trap	NOUN
ftr-477	639	22	for	for	ADP
ftr-477	639	23	the	the	DET
ftr-477	639	24	unwary	unwary	NOUN
ftr-477	639	25	.	.	PUNCT
ftr-477	640	1	the	the	DET
ftr-477	640	2	extension	extension	NOUN
ftr-477	640	3	of	of	ADP
ftr-477	640	4	the	the	DET
ftr-477	640	5	exclusion	exclusion	NOUN
ftr-477	640	6	to	to	ADP
ftr-477	640	7	such	such	ADJ
ftr-477	640	8	cases	case	NOUN
ftr-477	640	9	likely	likely	ADV
ftr-477	640	10	stems	stem	VERB
ftr-477	640	11	from	from	ADP
ftr-477	640	12	an	an	DET
ftr-477	640	13	unwillingness	unwillingness	NOUN
ftr-477	640	14	to	to	PART
ftr-477	640	15	tax	tax	VERB
ftr-477	640	16	differently	differently	ADV
ftr-477	640	17	two	two	NUM
ftr-477	640	18	sets	set	NOUN
ftr-477	640	19	of	of	ADP
ftr-477	640	20	victims	victim	NOUN
ftr-477	640	21	who	who	PRON
ftr-477	640	22	received	receive	VERB
ftr-477	640	23	identical	identical	ADJ
ftr-477	640	24	damages	damage	NOUN
ftr-477	640	25	but	but	CCONJ
ftr-477	640	26	with	with	ADP
ftr-477	640	27	different	different	ADJ
ftr-477	640	28	labels	label	NOUN
ftr-477	640	29	.	.	PUNCT
ftr-477	641	1	perhaps	perhaps	ADV
ftr-477	641	2	,	,	PUNCT
ftr-477	641	3	another	another	DET
ftr-477	641	4	reason	reason	NOUN
ftr-477	641	5	subtracting	subtract	VERB
ftr-477	641	6	the	the	DET
ftr-477	641	7	latter	latter	ADJ
ftr-477	641	8	amount	amount	NOUN
ftr-477	641	9	from	from	ADP
ftr-477	641	10	the	the	DET
ftr-477	641	11	tax	tax	NOUN
ftr-477	641	12	computed	compute	VERB
ftr-477	641	13	in	in	ADP
ftr-477	641	14	(	(	PUNCT
ftr-477	641	15	2	2	NUM
ftr-477	641	16	)	)	PUNCT
ftr-477	641	17	.	.	PUNCT
ftr-477	642	1	amount	amount	NOUN
ftr-477	642	2	(	(	PUNCT
ftr-477	642	3	4	4	NUM
ftr-477	642	4	)	)	PUNCT
ftr-477	642	5	is	be	AUX
ftr-477	642	6	the	the	DET
ftr-477	642	7	tax	tax	NOUN
ftr-477	642	8	on	on	ADP
ftr-477	642	9	one	one	NUM
ftr-477	642	10	tenth	tenth	NOUN
ftr-477	642	11	of	of	ADP
ftr-477	642	12	the	the	DET
ftr-477	642	13	income	income	NOUN
ftr-477	642	14	-	-	PUNCT
ftr-477	642	15	connected	connect	VERB
ftr-477	642	16	damages	damage	NOUN
ftr-477	642	17	at	at	ADP
ftr-477	642	18	t	t	PROPN
ftr-477	642	19	's	's	PART
ftr-477	642	20	marginal	marginal	ADJ
ftr-477	642	21	tax	tax	NOUN
ftr-477	642	22	bracket	bracket	NOUN
ftr-477	642	23	.	.	PUNCT
ftr-477	643	1	the	the	DET
ftr-477	643	2	tax	tax	NOUN
ftr-477	643	3	on	on	ADP
ftr-477	643	4	the	the	DET
ftr-477	643	5	s100,000	s100,000	PROPN
ftr-477	643	6	of	of	ADP
ftr-477	643	7	income	income	NOUN
ftr-477	643	8	-	-	PUNCT
ftr-477	643	9	connected	connect	VERB
ftr-477	643	10	damages	damage	NOUN
ftr-477	643	11	is	be	AUX
ftr-477	643	12	therefore	therefore	ADV
ftr-477	643	13	10	10	NUM
ftr-477	643	14	times	time	NOUN
ftr-477	643	15	amount	amount	NOUN
ftr-477	643	16	(	(	PUNCT
ftr-477	643	17	4	4	NUM
ftr-477	643	18	)	)	PUNCT
ftr-477	643	19	.	.	PUNCT
ftr-477	644	1	see	see	VERB
ftr-477	644	2	irc	irc	PROPN
ftr-477	644	3	§	§	PROPN
ftr-477	644	4	402(d	402(d	PROPN
ftr-477	644	5	)	)	PUNCT
ftr-477	644	6	(	(	PUNCT
ftr-477	644	7	allowing	allow	VERB
ftr-477	644	8	such	such	DET
ftr-477	644	9	an	an	DET
ftr-477	644	10	averaging	averaging	NOUN
ftr-477	644	11	device	device	NOUN
ftr-477	644	12	to	to	PART
ftr-477	644	13	be	be	AUX
ftr-477	644	14	used	use	VERB
ftr-477	644	15	for	for	ADP
ftr-477	644	16	lump	lump	NOUN
ftr-477	644	17	sum	sum	NOUN
ftr-477	644	18	distributions	distribution	NOUN
ftr-477	644	19	from	from	ADP
ftr-477	644	20	qualified	qualified	ADJ
ftr-477	644	21	pension	pension	NOUN
ftr-477	644	22	and	and	CCONJ
ftr-477	644	23	profit	profit	NOUN
ftr-477	644	24	sharing	sharing	NOUN
ftr-477	644	25	plans	plan	NOUN
ftr-477	644	26	)	)	PUNCT
ftr-477	644	27	.	.	PUNCT
ftr-477	645	1	19951	19951	NUM
ftr-477	645	2	florida	florida	PROPN
ftr-477	645	3	tax	tax	NOUN
ftr-477	645	4	review	review	NOUN
ftr-477	645	5	not	not	PART
ftr-477	645	6	to	to	PART
ftr-477	645	7	tax	tax	VERB
ftr-477	645	8	those	those	DET
ftr-477	645	9	amounts	amount	NOUN
ftr-477	645	10	is	be	AUX
ftr-477	645	11	the	the	DET
ftr-477	645	12	suggestion	suggestion	NOUN
ftr-477	645	13	made	make	VERB
ftr-477	645	14	above	above	ADP
ftr-477	645	15	that	that	DET
ftr-477	645	16	income	income	NOUN
ftr-477	645	17	-	-	PUNCT
ftr-477	645	18	connected	connect	VERB
ftr-477	645	19	damages	damage	NOUN
ftr-477	645	20	are	be	AUX
ftr-477	645	21	not	not	PART
ftr-477	645	22	actually	actually	ADV
ftr-477	645	23	substitutes	substitute	NOUN
ftr-477	645	24	for	for	ADP
ftr-477	645	25	lost	lose	VERB
ftr-477	645	26	income	income	NOUN
ftr-477	645	27	.	.	PUNCT
ftr-477	646	1	f.	f.	PROPN
ftr-477	646	2	injuries	injury	NOUN
ftr-477	646	3	to	to	ADP
ftr-477	646	4	nonphysical	nonphysical	ADJ
ftr-477	646	5	personal	personal	ADJ
ftr-477	646	6	rights	right	NOUN
ftr-477	646	7	it	it	PRON
ftr-477	646	8	has	have	AUX
ftr-477	646	9	been	be	AUX
ftr-477	646	10	established	establish	VERB
ftr-477	646	11	for	for	ADP
ftr-477	646	12	at	at	ADV
ftr-477	646	13	least	least	ADV
ftr-477	646	14	22	22	NUM
ftr-477	646	15	years	year	NOUN
ftr-477	646	16	that	that	PRON
ftr-477	646	17	section	section	NOUN
ftr-477	646	18	104(a)(2	104(a)(2	NUM
ftr-477	646	19	)	)	PUNCT
ftr-477	646	20	also	also	ADV
ftr-477	646	21	applies	apply	VERB
ftr-477	646	22	to	to	ADP
ftr-477	646	23	damages	damage	NOUN
ftr-477	646	24	for	for	ADP
ftr-477	646	25	injury	injury	NOUN
ftr-477	646	26	to	to	ADP
ftr-477	646	27	nonphysical	nonphysical	ADJ
ftr-477	646	28	personal	personal	ADJ
ftr-477	646	29	fights	fight	NOUN
ftr-477	646	30	(	(	PUNCT
ftr-477	646	31	sometimes	sometimes	ADV
ftr-477	646	32	referred	refer	VERB
ftr-477	646	33	to	to	ADP
ftr-477	646	34	as	as	ADP
ftr-477	646	35	"	"	PUNCT
ftr-477	646	36	dignitary	dignitary	NOUN
ftr-477	646	37	"	"	PUNCT
ftr-477	646	38	torts).82	torts).82	PROPN
ftr-477	646	39	nevertheless	nevertheless	ADV
ftr-477	646	40	,	,	PUNCT
ftr-477	646	41	the	the	DET
ftr-477	646	42	recent	recent	ADJ
ftr-477	646	43	expansion	expansion	NOUN
ftr-477	646	44	of	of	ADP
ftr-477	646	45	the	the	DET
ftr-477	646	46	reach	reach	NOUN
ftr-477	646	47	of	of	ADP
ftr-477	646	48	that	that	DET
ftr-477	646	49	exclusionary	exclusionary	ADJ
ftr-477	646	50	measure	measure	NOUN
ftr-477	646	51	to	to	ADP
ftr-477	646	52	damages	damage	NOUN
ftr-477	646	53	for	for	ADP
ftr-477	646	54	injuries	injury	NOUN
ftr-477	646	55	to	to	ADP
ftr-477	646	56	rights	right	NOUN
ftr-477	646	57	that	that	SCONJ
ftr-477	646	58	,	,	PUNCT
ftr-477	646	59	at	at	ADP
ftr-477	646	60	best	good	ADJ
ftr-477	646	61	,	,	PUNCT
ftr-477	646	62	are	be	AUX
ftr-477	646	63	only	only	ADV
ftr-477	646	64	marginally	marginally	ADV
ftr-477	646	65	personal	personal	ADJ
ftr-477	646	66	makes	make	VERB
ftr-477	646	67	it	it	PRON
ftr-477	646	68	appropriate	appropriate	ADJ
ftr-477	646	69	to	to	PART
ftr-477	646	70	ask	ask	VERB
ftr-477	646	71	whether	whether	SCONJ
ftr-477	646	72	the	the	DET
ftr-477	646	73	policy	policy	NOUN
ftr-477	646	74	considerations	consideration	NOUN
ftr-477	646	75	supporting	support	VERB
ftr-477	646	76	the	the	DET
ftr-477	646	77	exclusion	exclusion	NOUN
ftr-477	646	78	of	of	ADP
ftr-477	646	79	damages	damage	NOUN
ftr-477	646	80	for	for	ADP
ftr-477	646	81	physical	physical	ADJ
ftr-477	646	82	injury	injury	NOUN
ftr-477	646	83	apply	apply	VERB
ftr-477	646	84	as	as	ADV
ftr-477	646	85	well	well	ADV
ftr-477	646	86	when	when	SCONJ
ftr-477	646	87	the	the	DET
ftr-477	646	88	injury	injury	NOUN
ftr-477	646	89	is	be	AUX
ftr-477	646	90	exclusively	exclusively	ADV
ftr-477	646	91	nonphysical	nonphysical	ADJ
ftr-477	646	92	.	.	PUNCT
ftr-477	647	1	as	as	SCONJ
ftr-477	647	2	previously	previously	ADV
ftr-477	647	3	discussed	discuss	VERB
ftr-477	647	4	,	,	PUNCT
ftr-477	647	5	the	the	DET
ftr-477	647	6	policy	policy	NOUN
ftr-477	647	7	underpinning	underpinning	NOUN
ftr-477	647	8	of	of	ADP
ftr-477	647	9	section	section	NOUN
ftr-477	647	10	104(a)(2	104(a)(2	NUM
ftr-477	647	11	)	)	PUNCT
ftr-477	647	12	apparently	apparently	ADV
ftr-477	647	13	consists	consist	VERB
ftr-477	647	14	of	of	ADP
ftr-477	647	15	a	a	DET
ftr-477	647	16	combination	combination	NOUN
ftr-477	647	17	of	of	ADP
ftr-477	647	18	several	several	ADJ
ftr-477	647	19	factors	factor	NOUN
ftr-477	647	20	:	:	PUNCT
ftr-477	647	21	(	(	PUNCT
ftr-477	647	22	1	1	X
ftr-477	647	23	)	)	PUNCT
ftr-477	647	24	the	the	DET
ftr-477	647	25	victim	victim	NOUN
ftr-477	647	26	's	's	PART
ftr-477	647	27	damaged	damage	VERB
ftr-477	647	28	or	or	CCONJ
ftr-477	647	29	destroyed	destroy	VERB
ftr-477	647	30	human	human	ADJ
ftr-477	647	31	capital	capital	NOUN
ftr-477	647	32	is	be	AUX
ftr-477	647	33	a	a	DET
ftr-477	647	34	noncommercial	noncommercial	ADJ
ftr-477	647	35	item	item	NOUN
ftr-477	647	36	that	that	PRON
ftr-477	647	37	the	the	DET
ftr-477	647	38	victim	victim	NOUN
ftr-477	647	39	never	never	ADV
ftr-477	647	40	intended	intend	VERB
ftr-477	647	41	to	to	PART
ftr-477	647	42	market	market	VERB
ftr-477	647	43	;	;	PUNCT
ftr-477	647	44	(	(	PUNCT
ftr-477	647	45	2	2	X
ftr-477	647	46	)	)	PUNCT
ftr-477	647	47	the	the	DET
ftr-477	647	48	victim	victim	NOUN
ftr-477	647	49	was	be	AUX
ftr-477	647	50	forced	force	VERB
ftr-477	647	51	into	into	ADP
ftr-477	647	52	a	a	DET
ftr-477	647	53	commercial	commercial	ADJ
ftr-477	647	54	transaction	transaction	NOUN
ftr-477	647	55	because	because	SCONJ
ftr-477	647	56	money	money	NOUN
ftr-477	647	57	is	be	AUX
ftr-477	647	58	the	the	DET
ftr-477	647	59	only	only	ADJ
ftr-477	647	60	available	available	ADJ
ftr-477	647	61	recompense	recompense	NOUN
ftr-477	647	62	;	;	PUNCT
ftr-477	647	63	(	(	PUNCT
ftr-477	647	64	3	3	X
ftr-477	647	65	)	)	PUNCT
ftr-477	647	66	the	the	DET
ftr-477	647	67	personal	personal	ADJ
ftr-477	647	68	nature	nature	NOUN
ftr-477	647	69	of	of	ADP
ftr-477	647	70	the	the	DET
ftr-477	647	71	damaged	damage	VERB
ftr-477	647	72	item	item	NOUN
ftr-477	647	73	makes	make	VERB
ftr-477	647	74	it	it	PRON
ftr-477	647	75	impossible	impossible	ADJ
ftr-477	647	76	for	for	SCONJ
ftr-477	647	77	the	the	DET
ftr-477	647	78	victim	victim	NOUN
ftr-477	647	79	to	to	PART
ftr-477	647	80	invest	invest	VERB
ftr-477	647	81	the	the	DET
ftr-477	647	82	damages	damage	NOUN
ftr-477	647	83	in	in	ADP
ftr-477	647	84	similar	similar	ADJ
ftr-477	647	85	property	property	NOUN
ftr-477	647	86	in	in	ADP
ftr-477	647	87	order	order	NOUN
ftr-477	647	88	to	to	PART
ftr-477	647	89	qualify	qualify	VERB
ftr-477	647	90	for	for	ADP
ftr-477	647	91	a	a	DET
ftr-477	647	92	rollover	rollover	NOUN
ftr-477	647	93	of	of	ADP
ftr-477	647	94	the	the	DET
ftr-477	647	95	gain	gain	NOUN
ftr-477	647	96	;	;	PUNCT
ftr-477	647	97	and	and	CCONJ
ftr-477	647	98	(	(	PUNCT
ftr-477	647	99	4	4	X
ftr-477	647	100	)	)	PUNCT
ftr-477	647	101	the	the	DET
ftr-477	647	102	plight	plight	NOUN
ftr-477	647	103	of	of	ADP
ftr-477	647	104	a	a	DET
ftr-477	647	105	victim	victim	NOUN
ftr-477	647	106	who	who	PRON
ftr-477	647	107	suffers	suffer	VERB
ftr-477	647	108	the	the	DET
ftr-477	647	109	loss	loss	NOUN
ftr-477	647	110	of	of	ADP
ftr-477	647	111	a	a	DET
ftr-477	647	112	body	body	NOUN
ftr-477	647	113	part	part	NOUN
ftr-477	647	114	through	through	ADP
ftr-477	647	115	another	another	DET
ftr-477	647	116	's	's	PART
ftr-477	647	117	tortious	tortious	ADJ
ftr-477	647	118	act	act	NOUN
ftr-477	647	119	elicits	elicit	VERB
ftr-477	647	120	sympathy	sympathy	NOUN
ftr-477	647	121	that	that	PRON
ftr-477	647	122	makes	make	VERB
ftr-477	647	123	it	it	PRON
ftr-477	647	124	repugnant	repugnant	ADJ
ftr-477	647	125	to	to	PART
ftr-477	647	126	tax	tax	VERB
ftr-477	647	127	the	the	DET
ftr-477	647	128	victim	victim	NOUN
ftr-477	647	129	because	because	SCONJ
ftr-477	647	130	there	there	PRON
ftr-477	647	131	would	would	AUX
ftr-477	647	132	be	be	AUX
ftr-477	647	133	something	something	PRON
ftr-477	647	134	vulturous	vulturous	ADJ
ftr-477	647	135	in	in	ADP
ftr-477	647	136	having	have	VERB
ftr-477	647	137	the	the	DET
ftr-477	647	138	government	government	NOUN
ftr-477	647	139	require	require	VERB
ftr-477	647	140	the	the	DET
ftr-477	647	141	victim	victim	NOUN
ftr-477	647	142	to	to	PART
ftr-477	647	143	share	share	VERB
ftr-477	647	144	with	with	ADP
ftr-477	647	145	it	it	PRON
ftr-477	647	146	a	a	DET
ftr-477	647	147	portion	portion	NOUN
ftr-477	647	148	of	of	ADP
ftr-477	647	149	the	the	DET
ftr-477	647	150	recompense	recompense	NOUN
ftr-477	647	151	received	receive	VERB
ftr-477	647	152	for	for	ADP
ftr-477	647	153	the	the	DET
ftr-477	647	154	loss	loss	NOUN
ftr-477	647	155	of	of	ADP
ftr-477	647	156	part	part	NOUN
ftr-477	647	157	of	of	ADP
ftr-477	647	158	the	the	DET
ftr-477	647	159	victim	victim	NOUN
ftr-477	647	160	's	's	PART
ftr-477	647	161	person	person	NOUN
ftr-477	647	162	.	.	PUNCT
ftr-477	648	1	the	the	DET
ftr-477	648	2	exclusion	exclusion	NOUN
ftr-477	648	3	has	have	AUX
ftr-477	648	4	been	be	AUX
ftr-477	648	5	extended	extend	VERB
ftr-477	648	6	to	to	ADP
ftr-477	648	7	damages	damage	NOUN
ftr-477	648	8	for	for	ADP
ftr-477	648	9	loss	loss	NOUN
ftr-477	648	10	of	of	ADP
ftr-477	648	11	reputation	reputation	NOUN
ftr-477	648	12	,	,	PUNCT
ftr-477	648	13	emotional	emotional	ADJ
ftr-477	648	14	and	and	CCONJ
ftr-477	648	15	mental	mental	ADJ
ftr-477	648	16	harm	harm	NOUN
ftr-477	648	17	,	,	PUNCT
ftr-477	648	18	humiliation	humiliation	NOUN
ftr-477	648	19	,	,	PUNCT
ftr-477	648	20	and	and	CCONJ
ftr-477	648	21	other	other	ADJ
ftr-477	648	22	injuries	injury	NOUN
ftr-477	648	23	.	.	PUNCT
ftr-477	649	1	examples	example	NOUN
ftr-477	649	2	of	of	ADP
ftr-477	649	3	actions	action	NOUN
ftr-477	649	4	that	that	PRON
ftr-477	649	5	cause	cause	VERB
ftr-477	649	6	those	those	DET
ftr-477	649	7	nonphysical	nonphysical	ADJ
ftr-477	649	8	injuries	injury	NOUN
ftr-477	649	9	are	be	AUX
ftr-477	649	10	defamatory	defamatory	ADJ
ftr-477	649	11	statements	statement	NOUN
ftr-477	649	12	,	,	PUNCT
ftr-477	649	13	discriminatory	discriminatory	ADJ
ftr-477	649	14	treatment	treatment	NOUN
ftr-477	649	15	,	,	PUNCT
ftr-477	649	16	harassment	harassment	NOUN
ftr-477	649	17	,	,	PUNCT
ftr-477	649	18	invasion	invasion	NOUN
ftr-477	649	19	of	of	ADP
ftr-477	649	20	privacy	privacy	NOUN
ftr-477	649	21	,	,	PUNCT
ftr-477	649	22	wrongful	wrongful	ADJ
ftr-477	649	23	discharge	discharge	NOUN
ftr-477	649	24	from	from	ADP
ftr-477	649	25	employment	employment	NOUN
ftr-477	649	26	,	,	PUNCT
ftr-477	649	27	malicious	malicious	ADJ
ftr-477	649	28	prosecution	prosecution	NOUN
ftr-477	649	29	,	,	PUNCT
ftr-477	649	30	misrepresentation	misrepresentation	NOUN
ftr-477	649	31	in	in	ADP
ftr-477	649	32	a	a	DET
ftr-477	649	33	commercial	commercial	ADJ
ftr-477	649	34	venture	venture	NOUN
ftr-477	649	35	,	,	PUNCT
ftr-477	649	36	and	and	CCONJ
ftr-477	649	37	possibly	possibly	ADV
ftr-477	649	38	even	even	ADV
ftr-477	649	39	failure	failure	NOUN
ftr-477	649	40	by	by	ADP
ftr-477	649	41	an	an	DET
ftr-477	649	42	airline	airline	NOUN
ftr-477	649	43	to	to	PART
ftr-477	649	44	honor	honor	VERB
ftr-477	649	45	a	a	DET
ftr-477	649	46	reservation.83	reservation.83	NOUN
ftr-477	649	47	to	to	ADP
ftr-477	649	48	what	what	DET
ftr-477	649	49	extent	extent	NOUN
ftr-477	649	50	do	do	VERB
ftr-477	649	51	the	the	DET
ftr-477	649	52	policy	policy	NOUN
ftr-477	649	53	considerations	consideration	NOUN
ftr-477	649	54	listed	list	VERB
ftr-477	649	55	above	above	ADP
ftr-477	649	56	support	support	NOUN
ftr-477	649	57	tax	tax	NOUN
ftr-477	649	58	-	-	PUNCT
ftr-477	649	59	exemption	exemption	NOUN
ftr-477	649	60	for	for	ADP
ftr-477	649	61	damages	damage	NOUN
ftr-477	649	62	for	for	ADP
ftr-477	649	63	injury	injury	NOUN
ftr-477	649	64	exclusively	exclusively	ADV
ftr-477	649	65	to	to	ADP
ftr-477	649	66	a	a	DET
ftr-477	649	67	nonphysical	nonphysical	ADJ
ftr-477	649	68	personal	personal	ADJ
ftr-477	649	69	right	right	NOUN
ftr-477	649	70	?	?	PUNCT
ftr-477	650	1	1	1	X
ftr-477	650	2	.	.	X
ftr-477	650	3	the	the	DET
ftr-477	650	4	nonphysical	nonphysical	ADJ
ftr-477	650	5	attributes	attribute	NOUN
ftr-477	650	6	listed	list	VERB
ftr-477	650	7	above	above	ADV
ftr-477	650	8	are	be	AUX
ftr-477	650	9	noncommercial	noncommercial	ADJ
ftr-477	650	10	in	in	ADP
ftr-477	650	11	the	the	DET
ftr-477	650	12	sense	sense	NOUN
ftr-477	650	13	that	that	SCONJ
ftr-477	650	14	while	while	SCONJ
ftr-477	650	15	they	they	PRON
ftr-477	650	16	may	may	AUX
ftr-477	650	17	be	be	AUX
ftr-477	650	18	utilized	utilize	VERB
ftr-477	650	19	in	in	ADP
ftr-477	650	20	commercial	commercial	ADJ
ftr-477	650	21	activities	activity	NOUN
ftr-477	650	22	,	,	PUNCT
ftr-477	650	23	individuals	individual	NOUN
ftr-477	650	24	do	do	AUX
ftr-477	650	25	not	not	PART
ftr-477	650	26	voluntarily	voluntarily	ADV
ftr-477	650	27	separate	separate	VERB
ftr-477	650	28	them	they	PRON
ftr-477	650	29	from	from	ADP
ftr-477	650	30	82	82	NUM
ftr-477	650	31	.	.	PUNCT
ftr-477	651	1	see	see	VERB
ftr-477	651	2	seay	seay	PROPN
ftr-477	651	3	v.	v.	PROPN
ftr-477	651	4	commissioner	commissioner	PROPN
ftr-477	651	5	,	,	PUNCT
ftr-477	651	6	58	58	NUM
ftr-477	651	7	t.c	t.c	PROPN
ftr-477	651	8	.	.	PROPN
ftr-477	651	9	32	32	NUM
ftr-477	651	10	(	(	PUNCT
ftr-477	651	11	1972	1972	NUM
ftr-477	651	12	)	)	PUNCT
ftr-477	651	13	,	,	PUNCT
ftr-477	651	14	acq	acq	PROPN
ftr-477	651	15	.	.	PROPN
ftr-477	651	16	,	,	PUNCT
ftr-477	651	17	1972	1972	NUM
ftr-477	651	18	-	-	SYM
ftr-477	651	19	2	2	NUM
ftr-477	651	20	c.b	c.b	PROPN
ftr-477	651	21	.	.	PROPN
ftr-477	651	22	3	3	NUM
ftr-477	651	23	.	.	NUM
ftr-477	651	24	83	83	NUM
ftr-477	651	25	.	.	PUNCT
ftr-477	652	1	in	in	ADP
ftr-477	652	2	hill	hill	PROPN
ftr-477	652	3	v.	v.	PROPN
ftr-477	652	4	united	united	PROPN
ftr-477	652	5	states	states	PROPN
ftr-477	652	6	,	,	PUNCT
ftr-477	652	7	733	733	NUM
ftr-477	652	8	f.	f.	PROPN
ftr-477	652	9	supp	supp	PROPN
ftr-477	652	10	.	.	PUNCT
ftr-477	653	1	88	88	NUM
ftr-477	653	2	(	(	PUNCT
ftr-477	653	3	d.	d.	PROPN
ftr-477	653	4	kan	kan	PROPN
ftr-477	653	5	.	.	PROPN
ftr-477	653	6	1990	1990	NUM
ftr-477	653	7	)	)	PUNCT
ftr-477	653	8	,	,	PUNCT
ftr-477	653	9	the	the	DET
ftr-477	653	10	court	court	NOUN
ftr-477	653	11	held	hold	VERB
ftr-477	653	12	that	that	SCONJ
ftr-477	653	13	a	a	DET
ftr-477	653	14	settlement	settlement	NOUN
ftr-477	653	15	of	of	ADP
ftr-477	653	16	a	a	DET
ftr-477	653	17	misrepresentation	misrepresentation	NOUN
ftr-477	653	18	claim	claim	NOUN
ftr-477	653	19	against	against	ADP
ftr-477	653	20	united	united	PROPN
ftr-477	653	21	airlines	airlines	PROPN
ftr-477	653	22	was	be	AUX
ftr-477	653	23	excluded	exclude	VERB
ftr-477	653	24	from	from	ADP
ftr-477	653	25	income	income	NOUN
ftr-477	653	26	by	by	ADP
ftr-477	653	27	§	§	PROPN
ftr-477	653	28	104(a)(2	104(a)(2	NUM
ftr-477	653	29	)	)	PUNCT
ftr-477	653	30	.	.	PUNCT
ftr-477	654	1	while	while	SCONJ
ftr-477	654	2	the	the	DET
ftr-477	654	3	court	court	NOUN
ftr-477	654	4	's	's	PART
ftr-477	654	5	opinion	opinion	NOUN
ftr-477	654	6	does	do	AUX
ftr-477	654	7	not	not	PART
ftr-477	654	8	explain	explain	VERB
ftr-477	654	9	the	the	DET
ftr-477	654	10	nature	nature	NOUN
ftr-477	654	11	of	of	ADP
ftr-477	654	12	the	the	DET
ftr-477	654	13	misrepresentation	misrepresentation	NOUN
ftr-477	654	14	,	,	PUNCT
ftr-477	654	15	the	the	DET
ftr-477	654	16	author	author	NOUN
ftr-477	654	17	was	be	AUX
ftr-477	654	18	informed	inform	VERB
ftr-477	654	19	by	by	ADP
ftr-477	654	20	an	an	DET
ftr-477	654	21	attorney	attorney	NOUN
ftr-477	654	22	at	at	ADP
ftr-477	654	23	the	the	DET
ftr-477	654	24	department	department	PROPN
ftr-477	654	25	of	of	ADP
ftr-477	654	26	justice	justice	NOUN
ftr-477	654	27	that	that	SCONJ
ftr-477	654	28	the	the	DET
ftr-477	654	29	taxpayer	taxpayer	NOUN
ftr-477	654	30	's	's	PART
ftr-477	654	31	claim	claim	NOUN
ftr-477	654	32	arose	arise	VERB
ftr-477	654	33	from	from	ADP
ftr-477	654	34	being	be	AUX
ftr-477	654	35	bumped	bump	VERB
ftr-477	654	36	from	from	ADP
ftr-477	654	37	a	a	DET
ftr-477	654	38	flight	flight	NOUN
ftr-477	654	39	.	.	PUNCT
ftr-477	655	1	[	[	X
ftr-477	655	2	vol	vol	NOUN
ftr-477	655	3	.	.	NOUN
ftr-477	655	4	2:6	2:6	NUM
ftr-477	655	5	compensatory	compensatory	ADJ
ftr-477	655	6	and	and	CCONJ
ftr-477	655	7	punitive	punitive	ADJ
ftr-477	655	8	damages	damage	NOUN
ftr-477	655	9	their	their	PRON
ftr-477	655	10	personae	personae	NOUN
ftr-477	655	11	and	and	CCONJ
ftr-477	655	12	sell	sell	VERB
ftr-477	655	13	them	they	PRON
ftr-477	655	14	on	on	ADP
ftr-477	655	15	the	the	DET
ftr-477	655	16	market	market	NOUN
ftr-477	655	17	.	.	PUNCT
ftr-477	656	1	for	for	ADP
ftr-477	656	2	example	example	NOUN
ftr-477	656	3	,	,	PUNCT
ftr-477	656	4	an	an	DET
ftr-477	656	5	individual	individual	NOUN
ftr-477	656	6	can	can	AUX
ftr-477	656	7	exploit	exploit	VERB
ftr-477	656	8	his	his	PRON
ftr-477	656	9	reputation	reputation	NOUN
ftr-477	656	10	,	,	PUNCT
ftr-477	656	11	but	but	CCONJ
ftr-477	656	12	he	he	PRON
ftr-477	656	13	can	can	AUX
ftr-477	656	14	not	not	PART
ftr-477	656	15	detach	detach	VERB
ftr-477	656	16	it	it	PRON
ftr-477	656	17	from	from	ADP
ftr-477	656	18	himself	himself	PRON
ftr-477	656	19	and	and	CCONJ
ftr-477	656	20	dispose	dispose	VERB
ftr-477	656	21	of	of	ADP
ftr-477	656	22	it	it	PRON
ftr-477	656	23	.	.	PUNCT
ftr-477	657	1	however	however	ADV
ftr-477	657	2	,	,	PUNCT
ftr-477	657	3	claims	claim	NOUN
ftr-477	657	4	arising	arise	VERB
ftr-477	657	5	exclusively	exclusively	ADV
ftr-477	657	6	from	from	ADP
ftr-477	657	7	nonphysical	nonphysical	ADJ
ftr-477	657	8	injuries	injury	NOUN
ftr-477	657	9	(	(	PUNCT
ftr-477	657	10	e.g.	e.g.	ADV
ftr-477	657	11	,	,	PUNCT
ftr-477	657	12	actions	action	NOUN
ftr-477	657	13	for	for	ADP
ftr-477	657	14	wrongful	wrongful	ADJ
ftr-477	657	15	discharge	discharge	NOUN
ftr-477	657	16	or	or	CCONJ
ftr-477	657	17	for	for	ADP
ftr-477	657	18	discrimination	discrimination	NOUN
ftr-477	657	19	in	in	ADP
ftr-477	657	20	employment	employment	NOUN
ftr-477	657	21	)	)	PUNCT
ftr-477	657	22	often	often	ADV
ftr-477	657	23	relate	relate	VERB
ftr-477	657	24	to	to	ADP
ftr-477	657	25	improper	improper	ADJ
ftr-477	657	26	interference	interference	NOUN
ftr-477	657	27	with	with	ADP
ftr-477	657	28	commercial	commercial	ADJ
ftr-477	657	29	activities	activity	NOUN
ftr-477	657	30	.	.	PUNCT
ftr-477	658	1	many	many	ADJ
ftr-477	658	2	claims	claim	NOUN
ftr-477	658	3	for	for	ADP
ftr-477	658	4	nonphysical	nonphysical	ADJ
ftr-477	658	5	injuries	injury	NOUN
ftr-477	658	6	are	be	AUX
ftr-477	658	7	more	more	ADV
ftr-477	658	8	closely	closely	ADV
ftr-477	658	9	identified	identify	VERB
ftr-477	658	10	with	with	ADP
ftr-477	658	11	commercial	commercial	ADJ
ftr-477	658	12	ventures	venture	NOUN
ftr-477	658	13	than	than	SCONJ
ftr-477	658	14	is	be	AUX
ftr-477	658	15	the	the	DET
ftr-477	658	16	case	case	NOUN
ftr-477	658	17	for	for	ADP
ftr-477	658	18	torts	tort	NOUN
ftr-477	658	19	involving	involve	VERB
ftr-477	658	20	physical	physical	ADJ
ftr-477	658	21	injury	injury	NOUN
ftr-477	658	22	.	.	PUNCT
ftr-477	659	1	there	there	PRON
ftr-477	659	2	is	be	VERB
ftr-477	659	3	thus	thus	ADV
ftr-477	659	4	less	less	ADJ
ftr-477	659	5	justification	justification	NOUN
ftr-477	659	6	to	to	PART
ftr-477	659	7	treat	treat	VERB
ftr-477	659	8	damages	damage	NOUN
ftr-477	659	9	for	for	ADP
ftr-477	659	10	nonphysical	nonphysical	ADJ
ftr-477	659	11	injuries	injury	NOUN
ftr-477	659	12	as	as	ADP
ftr-477	659	13	lying	lie	VERB
ftr-477	659	14	beyond	beyond	ADP
ftr-477	659	15	the	the	DET
ftr-477	659	16	commercial	commercial	ADJ
ftr-477	659	17	sphere	sphere	NOUN
ftr-477	659	18	of	of	ADP
ftr-477	659	19	the	the	DET
ftr-477	659	20	income	income	NOUN
ftr-477	659	21	tax	tax	NOUN
ftr-477	659	22	system	system	NOUN
ftr-477	659	23	.	.	PUNCT
ftr-477	660	1	2	2	X
ftr-477	660	2	.	.	X
ftr-477	660	3	the	the	DET
ftr-477	660	4	involuntariness	involuntariness	NOUN
ftr-477	660	5	of	of	ADP
ftr-477	660	6	the	the	DET
ftr-477	660	7	conversion	conversion	NOUN
ftr-477	660	8	of	of	ADP
ftr-477	660	9	portions	portion	NOUN
ftr-477	660	10	of	of	ADP
ftr-477	660	11	the	the	DET
ftr-477	660	12	victim	victim	NOUN
ftr-477	660	13	's	's	PART
ftr-477	660	14	persona	persona	NOUN
ftr-477	660	15	into	into	ADP
ftr-477	660	16	money	money	NOUN
ftr-477	660	17	damages	damage	NOUN
ftr-477	660	18	is	be	AUX
ftr-477	660	19	equally	equally	ADV
ftr-477	660	20	present	present	ADJ
ftr-477	660	21	whether	whether	SCONJ
ftr-477	660	22	the	the	DET
ftr-477	660	23	injury	injury	NOUN
ftr-477	660	24	is	be	AUX
ftr-477	660	25	physical	physical	ADJ
ftr-477	660	26	or	or	CCONJ
ftr-477	660	27	nonphysical	nonphysical	ADJ
ftr-477	660	28	.	.	PUNCT
ftr-477	661	1	3	3	X
ftr-477	661	2	.	.	X
ftr-477	661	3	as	as	ADP
ftr-477	661	4	with	with	ADP
ftr-477	661	5	physical	physical	ADJ
ftr-477	661	6	injuries	injury	NOUN
ftr-477	661	7	,	,	PUNCT
ftr-477	661	8	the	the	DET
ftr-477	661	9	victim	victim	NOUN
ftr-477	661	10	of	of	ADP
ftr-477	661	11	a	a	DET
ftr-477	661	12	nonphysical	nonphysical	ADJ
ftr-477	661	13	injury	injury	NOUN
ftr-477	661	14	can	can	AUX
ftr-477	661	15	not	not	PART
ftr-477	661	16	invest	invest	VERB
ftr-477	661	17	the	the	DET
ftr-477	661	18	damages	damage	NOUN
ftr-477	661	19	in	in	ADP
ftr-477	661	20	property	property	NOUN
ftr-477	661	21	that	that	PRON
ftr-477	661	22	is	be	AUX
ftr-477	661	23	similar	similar	ADJ
ftr-477	661	24	or	or	CCONJ
ftr-477	661	25	related	relate	VERB
ftr-477	661	26	in	in	ADP
ftr-477	661	27	service	service	NOUN
ftr-477	661	28	or	or	CCONJ
ftr-477	661	29	use	use	NOUN
ftr-477	661	30	.	.	PUNCT
ftr-477	662	1	4	4	X
ftr-477	662	2	.	.	X
ftr-477	662	3	in	in	ADP
ftr-477	662	4	general	general	ADJ
ftr-477	662	5	,	,	PUNCT
ftr-477	662	6	the	the	DET
ftr-477	662	7	plight	plight	NOUN
ftr-477	662	8	of	of	ADP
ftr-477	662	9	a	a	DET
ftr-477	662	10	victim	victim	NOUN
ftr-477	662	11	who	who	PRON
ftr-477	662	12	has	have	AUX
ftr-477	662	13	suffered	suffer	VERB
ftr-477	662	14	only	only	ADV
ftr-477	662	15	nonphysical	nonphysical	ADJ
ftr-477	662	16	injuries	injury	NOUN
ftr-477	662	17	does	do	AUX
ftr-477	662	18	not	not	PART
ftr-477	662	19	arouse	arouse	VERB
ftr-477	662	20	anything	anything	PRON
ftr-477	662	21	like	like	ADP
ftr-477	662	22	the	the	DET
ftr-477	662	23	sympathy	sympathy	NOUN
ftr-477	662	24	that	that	PRON
ftr-477	662	25	is	be	AUX
ftr-477	662	26	engendered	engender	VERB
ftr-477	662	27	by	by	ADP
ftr-477	662	28	a	a	DET
ftr-477	662	29	physical	physical	ADJ
ftr-477	662	30	injury	injury	NOUN
ftr-477	662	31	.	.	PUNCT
ftr-477	662	32	'	'	PUNCT
ftr-477	663	1	an	an	DET
ftr-477	663	2	extreme	extreme	ADJ
ftr-477	663	3	case	case	NOUN
ftr-477	663	4	in	in	ADP
ftr-477	663	5	which	which	PRON
ftr-477	663	6	the	the	DET
ftr-477	663	7	victim	victim	NOUN
ftr-477	663	8	suffered	suffer	VERB
ftr-477	663	9	great	great	ADJ
ftr-477	663	10	mental	mental	ADJ
ftr-477	663	11	and	and	CCONJ
ftr-477	663	12	emotional	emotional	ADJ
ftr-477	663	13	harm	harm	NOUN
ftr-477	663	14	can	can	AUX
ftr-477	663	15	arouse	arouse	VERB
ftr-477	663	16	substantial	substantial	ADJ
ftr-477	663	17	sympathy	sympathy	NOUN
ftr-477	663	18	.	.	PUNCT
ftr-477	664	1	but	but	CCONJ
ftr-477	664	2	,	,	PUNCT
ftr-477	664	3	even	even	ADV
ftr-477	664	4	such	such	DET
ftr-477	664	5	a	a	DET
ftr-477	664	6	case	case	NOUN
ftr-477	664	7	does	do	AUX
ftr-477	664	8	not	not	PART
ftr-477	664	9	attract	attract	VERB
ftr-477	664	10	the	the	DET
ftr-477	664	11	degree	degree	NOUN
ftr-477	664	12	of	of	ADP
ftr-477	664	13	compassion	compassion	NOUN
ftr-477	664	14	that	that	PRON
ftr-477	664	15	is	be	AUX
ftr-477	664	16	felt	feel	VERB
ftr-477	664	17	for	for	ADP
ftr-477	664	18	a	a	DET
ftr-477	664	19	victim	victim	NOUN
ftr-477	664	20	of	of	ADP
ftr-477	664	21	serious	serious	ADJ
ftr-477	664	22	physical	physical	ADJ
ftr-477	664	23	injury	injury	NOUN
ftr-477	664	24	such	such	ADJ
ftr-477	664	25	as	as	ADP
ftr-477	664	26	the	the	DET
ftr-477	664	27	loss	loss	NOUN
ftr-477	664	28	of	of	ADP
ftr-477	664	29	a	a	DET
ftr-477	664	30	limb	limb	NOUN
ftr-477	664	31	or	or	CCONJ
ftr-477	664	32	a	a	DET
ftr-477	664	33	facial	facial	ADJ
ftr-477	664	34	disfigurement	disfigurement	NOUN
ftr-477	664	35	.	.	PUNCT
ftr-477	665	1	moreover	moreover	ADV
ftr-477	665	2	,	,	PUNCT
ftr-477	665	3	unlike	unlike	ADP
ftr-477	665	4	the	the	DET
ftr-477	665	5	case	case	NOUN
ftr-477	665	6	of	of	ADP
ftr-477	665	7	physical	physical	ADJ
ftr-477	665	8	injuries	injury	NOUN
ftr-477	665	9	,	,	PUNCT
ftr-477	665	10	losses	loss	NOUN
ftr-477	665	11	associated	associate	VERB
ftr-477	665	12	with	with	ADP
ftr-477	665	13	nonphysical	nonphysical	ADJ
ftr-477	665	14	injuries	injury	NOUN
ftr-477	665	15	are	be	AUX
ftr-477	665	16	principally	principally	ADV
ftr-477	665	17	pecuniary	pecuniary	ADJ
ftr-477	665	18	,	,	PUNCT
ftr-477	665	19	although	although	SCONJ
ftr-477	665	20	,	,	PUNCT
ftr-477	665	21	concededly	concededly	ADV
ftr-477	665	22	,	,	PUNCT
ftr-477	665	23	the	the	DET
ftr-477	665	24	allocation	allocation	NOUN
ftr-477	665	25	of	of	ADP
ftr-477	665	26	damages	damage	NOUN
ftr-477	665	27	awarded	award	VERB
ftr-477	665	28	in	in	ADP
ftr-477	665	29	such	such	ADJ
ftr-477	665	30	cases	case	NOUN
ftr-477	665	31	does	do	AUX
ftr-477	665	32	not	not	PART
ftr-477	665	33	always	always	ADV
ftr-477	665	34	reflect	reflect	VERB
ftr-477	665	35	that	that	DET
ftr-477	665	36	dominance	dominance	NOUN
ftr-477	665	37	.	.	PUNCT
ftr-477	666	1	the	the	DET
ftr-477	666	2	policy	policy	NOUN
ftr-477	666	3	justification	justification	NOUN
ftr-477	666	4	for	for	ADP
ftr-477	666	5	excluding	exclude	VERB
ftr-477	666	6	damages	damage	NOUN
ftr-477	666	7	is	be	AUX
ftr-477	666	8	thus	thus	ADV
ftr-477	666	9	weaker	weak	ADJ
ftr-477	666	10	when	when	SCONJ
ftr-477	666	11	the	the	DET
ftr-477	666	12	injury	injury	NOUN
ftr-477	666	13	is	be	AUX
ftr-477	666	14	exclusively	exclusively	ADV
ftr-477	666	15	nonphysical	nonphysical	ADJ
ftr-477	666	16	than	than	ADP
ftr-477	666	17	when	when	SCONJ
ftr-477	666	18	physical	physical	ADJ
ftr-477	666	19	injury	injury	NOUN
ftr-477	666	20	is	be	AUX
ftr-477	666	21	involved	involve	VERB
ftr-477	666	22	.	.	PUNCT
ftr-477	667	1	a	a	DET
ftr-477	667	2	division	division	NOUN
ftr-477	667	3	along	along	ADP
ftr-477	667	4	a	a	DET
ftr-477	667	5	physical	physical	ADJ
ftr-477	667	6	-	-	PUNCT
ftr-477	667	7	nonphysical	nonphysical	ADJ
ftr-477	667	8	boundary	boundary	NOUN
ftr-477	667	9	is	be	AUX
ftr-477	667	10	not	not	PART
ftr-477	667	11	a	a	DET
ftr-477	667	12	perfect	perfect	ADJ
ftr-477	667	13	basis	basis	NOUN
ftr-477	667	14	for	for	ADP
ftr-477	667	15	delimiting	delimit	VERB
ftr-477	667	16	the	the	DET
ftr-477	667	17	exclusion	exclusion	NOUN
ftr-477	667	18	.	.	PUNCT
ftr-477	668	1	ideally	ideally	ADV
ftr-477	668	2	,	,	PUNCT
ftr-477	668	3	damages	damage	NOUN
ftr-477	668	4	for	for	ADP
ftr-477	668	5	some	some	DET
ftr-477	668	6	types	type	NOUN
ftr-477	668	7	of	of	ADP
ftr-477	668	8	physical	physical	ADJ
ftr-477	668	9	injuries	injury	NOUN
ftr-477	668	10	should	should	AUX
ftr-477	668	11	be	be	AUX
ftr-477	668	12	taxed	tax	VERB
ftr-477	668	13	,	,	PUNCT
ftr-477	668	14	and	and	CCONJ
ftr-477	668	15	damages	damage	NOUN
ftr-477	668	16	for	for	ADP
ftr-477	668	17	some	some	DET
ftr-477	668	18	types	type	NOUN
ftr-477	668	19	of	of	ADP
ftr-477	668	20	nonphysical	nonphysical	ADJ
ftr-477	668	21	injuries	injury	NOUN
ftr-477	668	22	should	should	AUX
ftr-477	668	23	be	be	AUX
ftr-477	668	24	excluded	exclude	VERB
ftr-477	668	25	from	from	ADP
ftr-477	668	26	income	income	NOUN
ftr-477	668	27	.	.	PUNCT
ftr-477	669	1	in	in	ADP
ftr-477	669	2	a	a	DET
ftr-477	669	3	fantastic	fantastic	ADJ
ftr-477	669	4	world	world	NOUN
ftr-477	669	5	in	in	ADP
ftr-477	669	6	which	which	PRON
ftr-477	669	7	there	there	PRON
ftr-477	669	8	are	be	VERB
ftr-477	669	9	no	no	DET
ftr-477	669	10	transactional	transactional	ADJ
ftr-477	669	11	costs	cost	NOUN
ftr-477	669	12	,	,	PUNCT
ftr-477	669	13	a	a	DET
ftr-477	669	14	more	more	ADV
ftr-477	669	15	valid	valid	ADJ
ftr-477	669	16	boundary	boundary	NOUN
ftr-477	669	17	might	might	AUX
ftr-477	669	18	be	be	AUX
ftr-477	669	19	one	one	NUM
ftr-477	669	20	that	that	PRON
ftr-477	669	21	divided	divide	VERB
ftr-477	669	22	injuries	injury	NOUN
ftr-477	669	23	associated	associate	VERB
ftr-477	669	24	primarily	primarily	ADV
ftr-477	669	25	with	with	ADP
ftr-477	669	26	commercial	commercial	ADJ
ftr-477	669	27	activities	activity	NOUN
ftr-477	669	28	from	from	ADP
ftr-477	669	29	those	those	PRON
ftr-477	669	30	that	that	PRON
ftr-477	669	31	have	have	VERB
ftr-477	669	32	their	their	PRON
ftr-477	669	33	primary	primary	ADJ
ftr-477	669	34	association	association	NOUN
ftr-477	669	35	with	with	ADP
ftr-477	669	36	noncommercial	noncommercial	ADJ
ftr-477	669	37	activities	activity	NOUN
ftr-477	669	38	.	.	PUNCT
ftr-477	670	1	however	however	ADV
ftr-477	670	2	,	,	PUNCT
ftr-477	670	3	the	the	DET
ftr-477	670	4	administra84	administra84	ADJ
ftr-477	670	5	.	.	PUNCT
ftr-477	671	1	see	see	VERB
ftr-477	671	2	burke	burke	PROPN
ftr-477	671	3	&	&	CCONJ
ftr-477	671	4	friel	friel	PROPN
ftr-477	671	5	,	,	PUNCT
ftr-477	671	6	supra	supra	PROPN
ftr-477	671	7	note	note	NOUN
ftr-477	671	8	74	74	NUM
ftr-477	671	9	.	.	PUNCT
ftr-477	672	1	at	at	ADP
ftr-477	672	2	43	43	NUM
ftr-477	672	3	-	-	SYM
ftr-477	672	4	44	44	NUM
ftr-477	672	5	.	.	PUNCT
ftr-477	673	1	the	the	DET
ftr-477	673	2	authors	author	NOUN
ftr-477	673	3	suggest	suggest	VERB
ftr-477	673	4	.	.	PUNCT
ftr-477	674	1	however	however	ADV
ftr-477	674	2	,	,	PUNCT
ftr-477	674	3	that	that	SCONJ
ftr-477	674	4	the	the	DET
ftr-477	674	5	victims	victim	NOUN
ftr-477	674	6	of	of	ADP
ftr-477	674	7	discrimination	discrimination	NOUN
ftr-477	674	8	might	might	AUX
ftr-477	674	9	be	be	AUX
ftr-477	674	10	worthy	worthy	ADJ
ftr-477	674	11	subjects	subject	NOUN
ftr-477	674	12	of	of	ADP
ftr-477	674	13	humanitarian	humanitarian	ADJ
ftr-477	674	14	tax	tax	NOUN
ftr-477	674	15	relief	relief	NOUN
ftr-477	674	16	.	.	PUNCT
ftr-477	675	1	19951	19951	NUM
ftr-477	675	2	florida	florida	PROPN
ftr-477	675	3	tax	tax	PROPN
ftr-477	675	4	review	review	NOUN
ftr-477	675	5	tive	tive	NOUN
ftr-477	675	6	difficulties	difficulty	NOUN
ftr-477	675	7	of	of	ADP
ftr-477	675	8	applying	apply	VERB
ftr-477	675	9	that	that	DET
ftr-477	675	10	standard	standard	NOUN
ftr-477	675	11	are	be	AUX
ftr-477	675	12	daunting	daunt	VERB
ftr-477	675	13	.	.	PUNCT
ftr-477	676	1	while	while	SCONJ
ftr-477	676	2	a	a	DET
ftr-477	676	3	distinction	distinction	NOUN
ftr-477	676	4	along	along	ADP
ftr-477	676	5	physical	physical	ADJ
ftr-477	676	6	-	-	PUNCT
ftr-477	676	7	nonphysical	nonphysical	ADJ
ftr-477	676	8	lines	line	NOUN
ftr-477	676	9	would	would	AUX
ftr-477	676	10	not	not	PART
ftr-477	676	11	be	be	AUX
ftr-477	676	12	perfect	perfect	ADJ
ftr-477	676	13	,	,	PUNCT
ftr-477	676	14	it	it	PRON
ftr-477	676	15	would	would	AUX
ftr-477	676	16	be	be	AUX
ftr-477	676	17	easy	easy	ADJ
ftr-477	676	18	to	to	PART
ftr-477	676	19	administer	administer	VERB
ftr-477	676	20	and	and	CCONJ
ftr-477	676	21	would	would	AUX
ftr-477	676	22	generally	generally	ADV
ftr-477	676	23	be	be	AUX
ftr-477	676	24	valid	valid	ADJ
ftr-477	676	25	.	.	PUNCT
ftr-477	677	1	a	a	DET
ftr-477	677	2	physical	physical	ADJ
ftr-477	677	3	-	-	PUNCT
ftr-477	677	4	nonphysical	nonphysical	ADJ
ftr-477	677	5	division	division	NOUN
ftr-477	677	6	would	would	AUX
ftr-477	677	7	be	be	AUX
ftr-477	677	8	a	a	DET
ftr-477	677	9	surrogate	surrogate	NOUN
ftr-477	677	10	for	for	ADP
ftr-477	677	11	a	a	DET
ftr-477	677	12	commercial	commercial	ADJ
ftr-477	677	13	-	-	PUNCT
ftr-477	677	14	noncommercial	noncommercial	ADJ
ftr-477	677	15	distinction	distinction	NOUN
ftr-477	677	16	,	,	PUNCT
ftr-477	677	17	and	and	CCONJ
ftr-477	677	18	any	any	DET
ftr-477	677	19	imprecision	imprecision	NOUN
ftr-477	677	20	in	in	ADP
ftr-477	677	21	the	the	DET
ftr-477	677	22	reach	reach	NOUN
ftr-477	677	23	of	of	ADP
ftr-477	677	24	the	the	DET
ftr-477	677	25	exclusion	exclusion	NOUN
ftr-477	677	26	would	would	AUX
ftr-477	677	27	be	be	AUX
ftr-477	677	28	relatively	relatively	ADV
ftr-477	677	29	minor	minor	ADJ
ftr-477	677	30	and	and	CCONJ
ftr-477	677	31	justified	justify	VERB
ftr-477	677	32	by	by	ADP
ftr-477	677	33	the	the	DET
ftr-477	677	34	administrative	administrative	ADJ
ftr-477	677	35	convenience	convenience	NOUN
ftr-477	677	36	of	of	ADP
ftr-477	677	37	having	have	VERB
ftr-477	677	38	a	a	DET
ftr-477	677	39	bright	bright	ADJ
ftr-477	677	40	-	-	PUNCT
ftr-477	677	41	line	line	NOUN
ftr-477	677	42	standard	standard	NOUN
ftr-477	677	43	.	.	PUNCT
ftr-477	678	1	even	even	ADV
ftr-477	678	2	if	if	SCONJ
ftr-477	678	3	congress	congress	PROPN
ftr-477	678	4	were	be	AUX
ftr-477	678	5	to	to	PART
ftr-477	678	6	limit	limit	VERB
ftr-477	678	7	the	the	DET
ftr-477	678	8	statutory	statutory	ADJ
ftr-477	678	9	exclusion	exclusion	NOUN
ftr-477	678	10	to	to	ADP
ftr-477	678	11	cases	case	NOUN
ftr-477	678	12	involving	involve	VERB
ftr-477	678	13	physical	physical	ADJ
ftr-477	678	14	injury	injury	NOUN
ftr-477	678	15	,	,	PUNCT
ftr-477	678	16	the	the	DET
ftr-477	678	17	exclusion	exclusion	NOUN
ftr-477	678	18	should	should	AUX
ftr-477	678	19	continue	continue	VERB
ftr-477	678	20	to	to	PART
ftr-477	678	21	cover	cover	VERB
ftr-477	678	22	damages	damage	NOUN
ftr-477	678	23	for	for	ADP
ftr-477	678	24	nonphysical	nonphysical	ADJ
ftr-477	678	25	losses	loss	NOUN
ftr-477	678	26	that	that	PRON
ftr-477	678	27	are	be	AUX
ftr-477	678	28	byproducts	byproduct	NOUN
ftr-477	678	29	of	of	ADP
ftr-477	678	30	a	a	DET
ftr-477	678	31	physical	physical	ADJ
ftr-477	678	32	injury	injury	NOUN
ftr-477	678	33	.	.	PUNCT
ftr-477	679	1	for	for	ADP
ftr-477	679	2	example	example	NOUN
ftr-477	679	3	,	,	PUNCT
ftr-477	679	4	damages	damage	NOUN
ftr-477	679	5	for	for	ADP
ftr-477	679	6	the	the	DET
ftr-477	679	7	emotional	emotional	ADJ
ftr-477	679	8	harm	harm	NOUN
ftr-477	679	9	suffered	suffer	VERB
ftr-477	679	10	because	because	SCONJ
ftr-477	679	11	of	of	ADP
ftr-477	679	12	the	the	DET
ftr-477	679	13	loss	loss	NOUN
ftr-477	679	14	of	of	ADP
ftr-477	679	15	a	a	DET
ftr-477	679	16	limb	limb	NOUN
ftr-477	679	17	should	should	AUX
ftr-477	679	18	be	be	AUX
ftr-477	679	19	excluded	exclude	VERB
ftr-477	679	20	.	.	PUNCT
ftr-477	680	1	where	where	SCONJ
ftr-477	680	2	the	the	DET
ftr-477	680	3	victim	victim	NOUN
ftr-477	680	4	of	of	ADP
ftr-477	680	5	a	a	DET
ftr-477	680	6	physical	physical	ADJ
ftr-477	680	7	injury	injury	NOUN
ftr-477	680	8	also	also	ADV
ftr-477	680	9	incurs	incur	VERB
ftr-477	680	10	nonphysical	nonphysical	ADJ
ftr-477	680	11	injuries	injury	NOUN
ftr-477	680	12	from	from	ADP
ftr-477	680	13	the	the	DET
ftr-477	680	14	same	same	ADJ
ftr-477	680	15	wrongful	wrongful	ADJ
ftr-477	680	16	act	act	NOUN
ftr-477	680	17	,	,	PUNCT
ftr-477	680	18	there	there	PRON
ftr-477	680	19	are	be	VERB
ftr-477	680	20	good	good	ADJ
ftr-477	680	21	reasons	reason	NOUN
ftr-477	680	22	not	not	PART
ftr-477	680	23	to	to	PART
ftr-477	680	24	segregate	segregate	VERB
ftr-477	680	25	the	the	DET
ftr-477	680	26	damages	damage	NOUN
ftr-477	680	27	for	for	ADP
ftr-477	680	28	nonphysical	nonphysical	ADJ
ftr-477	680	29	injuries	injury	NOUN
ftr-477	680	30	and	and	CCONJ
ftr-477	680	31	tax	tax	VERB
ftr-477	680	32	them	they	PRON
ftr-477	680	33	.	.	PUNCT
ftr-477	681	1	the	the	DET
ftr-477	681	2	reasons	reason	NOUN
ftr-477	681	3	given	give	VERB
ftr-477	681	4	in	in	ADP
ftr-477	681	5	part	part	NOUN
ftr-477	681	6	iii.e	iii.e	NOUN
ftr-477	681	7	for	for	ADP
ftr-477	681	8	not	not	PART
ftr-477	681	9	segregating	segregate	VERB
ftr-477	681	10	income	income	NOUN
ftr-477	681	11	-	-	PUNCT
ftr-477	681	12	connected	connect	VERB
ftr-477	681	13	damages	damage	NOUN
ftr-477	681	14	from	from	ADP
ftr-477	681	15	damages	damage	NOUN
ftr-477	681	16	for	for	ADP
ftr-477	681	17	noneconomic	noneconomic	ADJ
ftr-477	681	18	injuries	injury	NOUN
ftr-477	681	19	apply	apply	VERB
ftr-477	681	20	equally	equally	ADV
ftr-477	681	21	when	when	SCONJ
ftr-477	681	22	damages	damage	NOUN
ftr-477	681	23	cover	cover	VERB
ftr-477	681	24	both	both	CCONJ
ftr-477	681	25	nonphysical	nonphysical	ADJ
ftr-477	681	26	and	and	CCONJ
ftr-477	681	27	physical	physical	ADJ
ftr-477	681	28	injuries	injury	NOUN
ftr-477	681	29	.	.	PUNCT
ftr-477	682	1	also	also	ADV
ftr-477	682	2	,	,	PUNCT
ftr-477	682	3	a	a	DET
ftr-477	682	4	nonphysical	nonphysical	ADJ
ftr-477	682	5	injury	injury	NOUN
ftr-477	682	6	that	that	PRON
ftr-477	682	7	arises	arise	VERB
ftr-477	682	8	as	as	ADP
ftr-477	682	9	a	a	DET
ftr-477	682	10	byproduct	byproduct	NOUN
ftr-477	682	11	of	of	ADP
ftr-477	682	12	a	a	DET
ftr-477	682	13	physical	physical	ADJ
ftr-477	682	14	injury	injury	NOUN
ftr-477	682	15	is	be	AUX
ftr-477	682	16	likely	likely	ADJ
ftr-477	682	17	to	to	PART
ftr-477	682	18	have	have	VERB
ftr-477	682	19	a	a	DET
ftr-477	682	20	noncommercial	noncommercial	ADJ
ftr-477	682	21	nature	nature	NOUN
ftr-477	682	22	,	,	PUNCT
ftr-477	682	23	making	make	VERB
ftr-477	682	24	the	the	DET
ftr-477	682	25	recovery	recovery	NOUN
ftr-477	682	26	of	of	ADP
ftr-477	682	27	human	human	ADJ
ftr-477	682	28	capital	capital	NOUN
ftr-477	682	29	theory	theory	NOUN
ftr-477	682	30	applicable	applicable	ADJ
ftr-477	682	31	in	in	ADP
ftr-477	682	32	those	those	DET
ftr-477	682	33	cases	case	NOUN
ftr-477	682	34	.	.	PUNCT
ftr-477	683	1	g.	g.	PROPN
ftr-477	683	2	punitive	punitive	ADJ
ftr-477	683	3	damages	damage	NOUN
ftr-477	683	4	punitive	punitive	ADJ
ftr-477	683	5	damages	damage	NOUN
ftr-477	683	6	are	be	AUX
ftr-477	683	7	awarded	award	VERB
ftr-477	683	8	primarily	primarily	ADV
ftr-477	683	9	to	to	PART
ftr-477	683	10	punish	punish	VERB
ftr-477	683	11	the	the	DET
ftr-477	683	12	tortfeasor	tortfeasor	NOUN
ftr-477	683	13	and	and	CCONJ
ftr-477	683	14	thereby	thereby	ADV
ftr-477	683	15	deter	deter	VERB
ftr-477	683	16	willfully	willfully	ADV
ftr-477	683	17	or	or	CCONJ
ftr-477	683	18	wantonly	wantonly	ADV
ftr-477	683	19	wrongful	wrongful	ADJ
ftr-477	683	20	behavior.8	behavior.8	NOUN
ftr-477	683	21	'	'	PUNCT
ftr-477	683	22	the	the	DET
ftr-477	683	23	existence	existence	NOUN
ftr-477	683	24	and	and	CCONJ
ftr-477	683	25	size	size	NOUN
ftr-477	683	26	of	of	ADP
ftr-477	683	27	punitive	punitive	ADJ
ftr-477	683	28	awards	award	NOUN
ftr-477	683	29	depends	depend	VERB
ftr-477	683	30	upon	upon	SCONJ
ftr-477	683	31	the	the	DET
ftr-477	683	32	degree	degree	NOUN
ftr-477	683	33	of	of	ADP
ftr-477	683	34	the	the	DET
ftr-477	683	35	wrongdoer	wrongdoer	NOUN
ftr-477	683	36	's	's	PART
ftr-477	683	37	culpability	culpability	NOUN
ftr-477	683	38	.	.	PUNCT
ftr-477	684	1	while	while	SCONJ
ftr-477	684	2	the	the	DET
ftr-477	684	3	extent	extent	NOUN
ftr-477	684	4	of	of	ADP
ftr-477	684	5	the	the	DET
ftr-477	684	6	injury	injury	NOUN
ftr-477	684	7	is	be	AUX
ftr-477	684	8	taken	take	VERB
ftr-477	684	9	into	into	ADP
ftr-477	684	10	account	account	NOUN
ftr-477	684	11	,	,	PUNCT
ftr-477	684	12	it	it	PRON
ftr-477	684	13	is	be	AUX
ftr-477	684	14	used	use	VERB
ftr-477	684	15	only	only	ADV
ftr-477	684	16	as	as	ADP
ftr-477	684	17	one	one	NUM
ftr-477	684	18	means	mean	NOUN
ftr-477	684	19	of	of	ADP
ftr-477	684	20	measuring	measure	VERB
ftr-477	684	21	the	the	DET
ftr-477	684	22	degree	degree	NOUN
ftr-477	684	23	of	of	ADP
ftr-477	684	24	wrongdoer	wrongdoer	NOUN
ftr-477	684	25	's	's	PART
ftr-477	684	26	culpability	culpability	NOUN
ftr-477	684	27	.	.	PUNCT
ftr-477	685	1	even	even	ADV
ftr-477	685	2	the	the	DET
ftr-477	685	3	severity	severity	NOUN
ftr-477	685	4	of	of	ADP
ftr-477	685	5	criminal	criminal	ADJ
ftr-477	685	6	sanctions	sanction	NOUN
ftr-477	685	7	,	,	PUNCT
ftr-477	685	8	which	which	PRON
ftr-477	685	9	are	be	AUX
ftr-477	685	10	clearly	clearly	ADV
ftr-477	685	11	punitive	punitive	ADJ
ftr-477	685	12	measures	measure	NOUN
ftr-477	685	13	,	,	PUNCT
ftr-477	685	14	is	be	AUX
ftr-477	685	15	influenced	influence	VERB
ftr-477	685	16	by	by	ADP
ftr-477	685	17	the	the	DET
ftr-477	685	18	extent	extent	NOUN
ftr-477	685	19	of	of	ADP
ftr-477	685	20	the	the	DET
ftr-477	685	21	harm	harm	NOUN
ftr-477	685	22	done	do	VERB
ftr-477	685	23	.	.	PUNCT
ftr-477	686	1	for	for	ADP
ftr-477	686	2	example	example	NOUN
ftr-477	686	3	,	,	PUNCT
ftr-477	686	4	the	the	DET
ftr-477	686	5	punishment	punishment	NOUN
ftr-477	686	6	for	for	ADP
ftr-477	686	7	a	a	DET
ftr-477	686	8	drunken	drunken	ADJ
ftr-477	686	9	85	85	NUM
ftr-477	686	10	.	.	PUNCT
ftr-477	687	1	restatement	restatement	NOUN
ftr-477	687	2	(	(	PUNCT
ftr-477	687	3	second	second	ADJ
ftr-477	687	4	)	)	PUNCT
ftr-477	687	5	of	of	ADP
ftr-477	687	6	torts	tort	NOUN
ftr-477	687	7	§	§	PROPN
ftr-477	687	8	908	908	NUM
ftr-477	687	9	(	(	PUNCT
ftr-477	687	10	1977	1977	NUM
ftr-477	687	11	)	)	PUNCT
ftr-477	687	12	reads	read	NOUN
ftr-477	687	13	as	as	SCONJ
ftr-477	687	14	follows	follow	VERB
ftr-477	687	15	:	:	PUNCT
ftr-477	687	16	(	(	PUNCT
ftr-477	687	17	1	1	X
ftr-477	687	18	)	)	PUNCT
ftr-477	687	19	punitive	punitive	ADJ
ftr-477	687	20	damages	damage	NOUN
ftr-477	687	21	are	be	AUX
ftr-477	687	22	damages	damage	NOUN
ftr-477	687	23	,	,	PUNCT
ftr-477	687	24	other	other	ADJ
ftr-477	687	25	than	than	ADP
ftr-477	687	26	compensatory	compensatory	ADJ
ftr-477	687	27	or	or	CCONJ
ftr-477	687	28	nominal	nominal	ADJ
ftr-477	687	29	damages	damage	NOUN
ftr-477	687	30	,	,	PUNCT
ftr-477	687	31	awarded	award	VERB
ftr-477	687	32	against	against	ADP
ftr-477	687	33	a	a	DET
ftr-477	687	34	person	person	NOUN
ftr-477	687	35	to	to	PART
ftr-477	687	36	punish	punish	VERB
ftr-477	687	37	him	he	PRON
ftr-477	687	38	for	for	ADP
ftr-477	687	39	his	his	PRON
ftr-477	687	40	outrageous	outrageous	ADJ
ftr-477	687	41	conduct	conduct	NOUN
ftr-477	687	42	and	and	CCONJ
ftr-477	687	43	to	to	PART
ftr-477	687	44	deter	deter	VERB
ftr-477	687	45	him	he	PRON
ftr-477	687	46	and	and	CCONJ
ftr-477	687	47	others	other	NOUN
ftr-477	687	48	like	like	ADP
ftr-477	687	49	him	he	PRON
ftr-477	687	50	from	from	ADP
ftr-477	687	51	similar	similar	ADJ
ftr-477	687	52	conduct	conduct	NOUN
ftr-477	687	53	in	in	ADP
ftr-477	687	54	the	the	DET
ftr-477	687	55	future	future	NOUN
ftr-477	687	56	.	.	PUNCT
ftr-477	688	1	(	(	PUNCT
ftr-477	688	2	2	2	X
ftr-477	688	3	)	)	PUNCT
ftr-477	688	4	punitive	punitive	ADJ
ftr-477	688	5	damages	damage	NOUN
ftr-477	688	6	may	may	AUX
ftr-477	688	7	be	be	AUX
ftr-477	688	8	awarded	award	VERB
ftr-477	688	9	for	for	ADP
ftr-477	688	10	conduct	conduct	NOUN
ftr-477	688	11	that	that	PRON
ftr-477	688	12	is	be	AUX
ftr-477	688	13	outrageous	outrageous	ADJ
ftr-477	688	14	,	,	PUNCT
ftr-477	688	15	because	because	SCONJ
ftr-477	688	16	of	of	ADP
ftr-477	688	17	the	the	DET
ftr-477	688	18	defendant	defendant	NOUN
ftr-477	688	19	's	's	PART
ftr-477	688	20	evil	evil	ADJ
ftr-477	688	21	motive	motive	NOUN
ftr-477	688	22	or	or	CCONJ
ftr-477	688	23	his	his	PRON
ftr-477	688	24	reckless	reckless	ADJ
ftr-477	688	25	indifference	indifference	NOUN
ftr-477	688	26	to	to	ADP
ftr-477	688	27	the	the	DET
ftr-477	688	28	rights	right	NOUN
ftr-477	688	29	of	of	ADP
ftr-477	688	30	others	other	NOUN
ftr-477	688	31	.	.	PUNCT
ftr-477	689	1	in	in	ADP
ftr-477	689	2	assessing	assess	VERB
ftr-477	689	3	punitive	punitive	ADJ
ftr-477	689	4	damages	damage	NOUN
ftr-477	689	5	,	,	PUNCT
ftr-477	689	6	the	the	DET
ftr-477	689	7	trier	trier	NOUN
ftr-477	689	8	of	of	ADP
ftr-477	689	9	fact	fact	NOUN
ftr-477	689	10	can	can	AUX
ftr-477	689	11	properly	properly	ADV
ftr-477	689	12	consider	consider	VERB
ftr-477	689	13	the	the	DET
ftr-477	689	14	character	character	NOUN
ftr-477	689	15	of	of	ADP
ftr-477	689	16	the	the	DET
ftr-477	689	17	defendant	defendant	NOUN
ftr-477	689	18	's	's	PART
ftr-477	689	19	act	act	NOUN
ftr-477	689	20	,	,	PUNCT
ftr-477	689	21	the	the	DET
ftr-477	689	22	nature	nature	NOUN
ftr-477	689	23	and	and	CCONJ
ftr-477	689	24	extent	extent	NOUN
ftr-477	689	25	of	of	ADP
ftr-477	689	26	the	the	DET
ftr-477	689	27	harm	harm	NOUN
ftr-477	689	28	to	to	ADP
ftr-477	689	29	the	the	DET
ftr-477	689	30	plaintiff	plaintiff	NOUN
ftr-477	689	31	that	that	SCONJ
ftr-477	689	32	the	the	DET
ftr-477	689	33	defendant	defendant	NOUN
ftr-477	689	34	caused	cause	VERB
ftr-477	689	35	or	or	CCONJ
ftr-477	689	36	intended	intend	VERB
ftr-477	689	37	to	to	PART
ftr-477	689	38	cause	cause	VERB
ftr-477	689	39	and	and	CCONJ
ftr-477	689	40	the	the	DET
ftr-477	689	41	wealth	wealth	NOUN
ftr-477	689	42	of	of	ADP
ftr-477	689	43	the	the	DET
ftr-477	689	44	defendant	defendant	NOUN
ftr-477	689	45	.	.	PUNCT
ftr-477	690	1	see	see	VERB
ftr-477	690	2	also	also	ADV
ftr-477	690	3	cal	cal	ADJ
ftr-477	690	4	.	.	PUNCT
ftr-477	691	1	civ	civ	NOUN
ftr-477	691	2	.	.	PUNCT
ftr-477	691	3	code	code	PROPN
ftr-477	691	4	§	§	PROPN
ftr-477	691	5	3294	3294	NUM
ftr-477	691	6	(	(	PUNCT
ftr-477	691	7	west	west	NOUN
ftr-477	691	8	supp	supp	PROPN
ftr-477	691	9	.	.	PUNCT
ftr-477	691	10	1995	1995	NUM
ftr-477	691	11	)	)	PUNCT
ftr-477	691	12	;	;	PUNCT
ftr-477	691	13	pacific	pacific	PROPN
ftr-477	691	14	mutual	mutual	ADJ
ftr-477	691	15	life	life	NOUN
ftr-477	691	16	ins	ins	PROPN
ftr-477	691	17	.	.	PUNCT
ftr-477	691	18	co.	co.	PROPN
ftr-477	692	1	v.	v.	CCONJ
ftr-477	692	2	haslip	haslip	PROPN
ftr-477	693	1	,	,	PUNCT
ftr-477	693	2	499	499	NUM
ftr-477	693	3	u.s	u.s	PROPN
ftr-477	693	4	.	.	PROPN
ftr-477	693	5	1	1	NUM
ftr-477	693	6	(	(	PUNCT
ftr-477	693	7	1991	1991	NUM
ftr-477	693	8	)	)	PUNCT
ftr-477	693	9	;	;	PUNCT
ftr-477	693	10	marc	marc	PROPN
ftr-477	693	11	a.	a.	PROPN
ftr-477	693	12	franklin	franklin	PROPN
ftr-477	693	13	&	&	CCONJ
ftr-477	693	14	robert	robert	PROPN
ftr-477	693	15	l.	l.	PROPN
ftr-477	693	16	rabin	rabin	PROPN
ftr-477	693	17	,	,	PUNCT
ftr-477	693	18	cases	case	NOUN
ftr-477	693	19	and	and	CCONJ
ftr-477	693	20	materials	material	NOUN
ftr-477	693	21	on	on	ADP
ftr-477	693	22	tort	tort	NOUN
ftr-477	693	23	law	law	NOUN
ftr-477	693	24	and	and	CCONJ
ftr-477	693	25	alternatives	alternative	NOUN
ftr-477	693	26	622	622	NUM
ftr-477	693	27	(	(	PUNCT
ftr-477	693	28	4th	4th	ADJ
ftr-477	693	29	ed	ed	NOUN
ftr-477	693	30	.	.	PROPN
ftr-477	693	31	1987	1987	NUM
ftr-477	693	32	)	)	PUNCT
ftr-477	693	33	.	.	PUNCT
ftr-477	694	1	[	[	X
ftr-477	694	2	vol	vol	NOUN
ftr-477	694	3	2:6	2:6	NUM
ftr-477	694	4	compensatory	compensatory	ADJ
ftr-477	694	5	and	and	CCONJ
ftr-477	694	6	punitive	punitive	ADJ
ftr-477	694	7	damages	damage	NOUN
ftr-477	694	8	driver	driver	NOUN
ftr-477	694	9	who	who	PRON
ftr-477	694	10	injures	injure	VERB
ftr-477	694	11	a	a	DET
ftr-477	694	12	pedestrian	pedestrian	NOUN
ftr-477	694	13	is	be	AUX
ftr-477	694	14	usually	usually	ADV
ftr-477	694	15	more	more	ADV
ftr-477	694	16	severe	severe	ADJ
ftr-477	694	17	if	if	SCONJ
ftr-477	694	18	the	the	DET
ftr-477	694	19	victim	victim	NOUN
ftr-477	694	20	dies	die	VERB
ftr-477	694	21	than	than	SCONJ
ftr-477	694	22	if	if	SCONJ
ftr-477	694	23	he	he	PRON
ftr-477	694	24	lives	live	VERB
ftr-477	694	25	.	.	PUNCT
ftr-477	695	1	the	the	DET
ftr-477	695	2	resort	resort	NOUN
ftr-477	695	3	to	to	ADP
ftr-477	695	4	the	the	DET
ftr-477	695	5	harm	harm	NOUN
ftr-477	695	6	done	do	VERB
ftr-477	695	7	by	by	ADP
ftr-477	695	8	the	the	DET
ftr-477	695	9	wrongdoer	wrongdoer	NOUN
ftr-477	695	10	as	as	ADP
ftr-477	695	11	one	one	NUM
ftr-477	695	12	of	of	ADP
ftr-477	695	13	the	the	DET
ftr-477	695	14	factors	factor	NOUN
ftr-477	695	15	for	for	ADP
ftr-477	695	16	measuring	measure	VERB
ftr-477	695	17	the	the	DET
ftr-477	695	18	amount	amount	NOUN
ftr-477	695	19	of	of	ADP
ftr-477	695	20	punitive	punitive	ADJ
ftr-477	695	21	damages	damage	NOUN
ftr-477	695	22	therefore	therefore	ADV
ftr-477	695	23	does	do	AUX
ftr-477	695	24	not	not	PART
ftr-477	695	25	detract	detract	VERB
ftr-477	695	26	from	from	ADP
ftr-477	695	27	the	the	DET
ftr-477	695	28	punitive	punitive	ADJ
ftr-477	695	29	nature	nature	NOUN
ftr-477	695	30	of	of	ADP
ftr-477	695	31	such	such	ADJ
ftr-477	695	32	damages.8	damages.8	PROPN
ftr-477	695	33	punitive	punitive	ADJ
ftr-477	695	34	damages	damage	NOUN
ftr-477	695	35	are	be	AUX
ftr-477	695	36	paid	pay	VERB
ftr-477	695	37	to	to	ADP
ftr-477	695	38	the	the	DET
ftr-477	695	39	injured	injure	VERB
ftr-477	695	40	party	party	NOUN
ftr-477	695	41	,	,	PUNCT
ftr-477	695	42	rather	rather	ADV
ftr-477	695	43	than	than	ADP
ftr-477	695	44	to	to	ADP
ftr-477	695	45	the	the	DET
ftr-477	695	46	state	state	NOUN
ftr-477	695	47	,	,	PUNCT
ftr-477	695	48	to	to	PART
ftr-477	695	49	encourage	encourage	VERB
ftr-477	695	50	the	the	DET
ftr-477	695	51	victim	victim	NOUN
ftr-477	695	52	to	to	PART
ftr-477	695	53	act	act	VERB
ftr-477	695	54	as	as	ADP
ftr-477	695	55	a	a	DET
ftr-477	695	56	kind	kind	NOUN
ftr-477	695	57	of	of	ADP
ftr-477	695	58	private	private	ADJ
ftr-477	695	59	attorney	attorney	NOUN
ftr-477	695	60	general	general	NOUN
ftr-477	695	61	in	in	ADP
ftr-477	695	62	enforcing	enforce	VERB
ftr-477	695	63	policies	policy	NOUN
ftr-477	695	64	of	of	ADP
ftr-477	695	65	the	the	DET
ftr-477	695	66	state	state	NOUN
ftr-477	695	67	,	,	PUNCT
ftr-477	695	68	s	s	X
ftr-477	695	69	'	'	PUNCT
ftr-477	695	70	and	and	CCONJ
ftr-477	695	71	,	,	PUNCT
ftr-477	695	72	it	it	PRON
ftr-477	695	73	has	have	AUX
ftr-477	695	74	been	be	AUX
ftr-477	695	75	suggested	suggest	VERB
ftr-477	695	76	,	,	PUNCT
ftr-477	695	77	because	because	SCONJ
ftr-477	695	78	punitive	punitive	ADJ
ftr-477	695	79	damages	damage	NOUN
ftr-477	695	80	can	can	AUX
ftr-477	695	81	have	have	VERB
ftr-477	695	82	a	a	DET
ftr-477	695	83	compensatory	compensatory	ADJ
ftr-477	695	84	element	element	NOUN
ftr-477	695	85	.	.	PUNCT
ftr-477	696	1	"s	"s	NOUN
ftr-477	696	2	as	as	SCONJ
ftr-477	696	3	discussed	discuss	VERB
ftr-477	696	4	previously	previously	ADV
ftr-477	696	5	,	,	PUNCT
ftr-477	696	6	compensatory	compensatory	ADJ
ftr-477	696	7	damages	damage	NOUN
ftr-477	696	8	can	can	AUX
ftr-477	696	9	also	also	ADV
ftr-477	696	10	serve	serve	VERB
ftr-477	696	11	a	a	DET
ftr-477	696	12	punitive	punitive	ADJ
ftr-477	696	13	purpose	purpose	NOUN
ftr-477	696	14	(	(	PUNCT
ftr-477	696	15	at	at	ADV
ftr-477	696	16	least	least	ADJ
ftr-477	696	17	as	as	ADP
ftr-477	696	18	to	to	ADP
ftr-477	696	19	damages	damage	NOUN
ftr-477	696	20	for	for	ADP
ftr-477	696	21	noneconomic	noneconomic	ADJ
ftr-477	696	22	injuries	injury	NOUN
ftr-477	696	23	)	)	PUNCT
ftr-477	696	24	,	,	PUNCT
ftr-477	696	25	but	but	CCONJ
ftr-477	696	26	the	the	DET
ftr-477	696	27	dominant	dominant	ADJ
ftr-477	696	28	purpose	purpose	NOUN
ftr-477	696	29	for	for	ADP
ftr-477	696	30	compensatory	compensatory	ADJ
ftr-477	696	31	damages	damage	NOUN
ftr-477	696	32	is	be	AUX
ftr-477	696	33	to	to	PART
ftr-477	696	34	mitigate	mitigate	VERB
ftr-477	696	35	the	the	DET
ftr-477	696	36	harm	harm	NOUN
ftr-477	696	37	that	that	SCONJ
ftr-477	696	38	the	the	DET
ftr-477	696	39	victim	victim	NOUN
ftr-477	696	40	incurred	incur	VERB
ftr-477	696	41	.	.	PUNCT
ftr-477	697	1	conversely	conversely	ADV
ftr-477	697	2	,	,	PUNCT
ftr-477	697	3	while	while	SCONJ
ftr-477	697	4	the	the	DET
ftr-477	697	5	dominant	dominant	ADJ
ftr-477	697	6	purpose	purpose	NOUN
ftr-477	697	7	of	of	ADP
ftr-477	697	8	punitive	punitive	ADJ
ftr-477	697	9	damages	damage	NOUN
ftr-477	697	10	is	be	AUX
ftr-477	697	11	to	to	PART
ftr-477	697	12	punish	punish	VERB
ftr-477	697	13	the	the	DET
ftr-477	697	14	wrongdoer	wrongdoer	NOUN
ftr-477	697	15	,	,	PUNCT
ftr-477	697	16	the	the	DET
ftr-477	697	17	suggestion	suggestion	NOUN
ftr-477	697	18	has	have	AUX
ftr-477	697	19	been	be	AUX
ftr-477	697	20	made	make	VERB
ftr-477	697	21	that	that	SCONJ
ftr-477	697	22	the	the	DET
ftr-477	697	23	manner	manner	NOUN
ftr-477	697	24	in	in	ADP
ftr-477	697	25	which	which	PRON
ftr-477	697	26	the	the	DET
ftr-477	697	27	victim	victim	NOUN
ftr-477	697	28	was	be	AUX
ftr-477	697	29	injured	injure	VERB
ftr-477	697	30	can	can	AUX
ftr-477	697	31	cause	cause	VERB
ftr-477	697	32	additional	additional	ADJ
ftr-477	697	33	harm	harm	NOUN
ftr-477	697	34	that	that	PRON
ftr-477	697	35	may	may	AUX
ftr-477	697	36	be	be	AUX
ftr-477	697	37	difficult	difficult	ADJ
ftr-477	697	38	or	or	CCONJ
ftr-477	697	39	even	even	ADV
ftr-477	697	40	impossible	impossible	ADJ
ftr-477	697	41	to	to	PART
ftr-477	697	42	identify.89	identify.89	VERB
ftr-477	697	43	on	on	ADP
ftr-477	697	44	that	that	DET
ftr-477	697	45	theory	theory	NOUN
ftr-477	697	46	,	,	PUNCT
ftr-477	697	47	one	one	NUM
ftr-477	697	48	of	of	ADP
ftr-477	697	49	the	the	DET
ftr-477	697	50	roles	role	NOUN
ftr-477	697	51	of	of	ADP
ftr-477	697	52	punitive	punitive	ADJ
ftr-477	697	53	damages	damage	NOUN
ftr-477	697	54	is	be	AUX
ftr-477	697	55	to	to	PART
ftr-477	697	56	compensate	compensate	VERB
ftr-477	697	57	the	the	DET
ftr-477	697	58	victim	victim	NOUN
ftr-477	697	59	for	for	ADP
ftr-477	697	60	harm	harm	NOUN
ftr-477	697	61	whose	whose	DET
ftr-477	697	62	existence	existence	NOUN
ftr-477	697	63	the	the	DET
ftr-477	697	64	victim	victim	NOUN
ftr-477	697	65	is	be	AUX
ftr-477	697	66	unable	unable	ADJ
ftr-477	697	67	to	to	PART
ftr-477	697	68	demonstrate	demonstrate	VERB
ftr-477	697	69	.	.	PUNCT
ftr-477	698	1	however	however	ADV
ftr-477	698	2	,	,	PUNCT
ftr-477	698	3	even	even	ADV
ftr-477	698	4	if	if	SCONJ
ftr-477	698	5	punitive	punitive	ADJ
ftr-477	698	6	damages	damage	NOUN
ftr-477	698	7	do	do	AUX
ftr-477	698	8	play	play	VERB
ftr-477	698	9	such	such	DET
ftr-477	698	10	a	a	DET
ftr-477	698	11	compensatory	compensatory	ADJ
ftr-477	698	12	role	role	NOUN
ftr-477	698	13	,	,	PUNCT
ftr-477	698	14	it	it	PRON
ftr-477	698	15	is	be	AUX
ftr-477	698	16	a	a	DET
ftr-477	698	17	minor	minor	ADJ
ftr-477	698	18	feature	feature	NOUN
ftr-477	698	19	that	that	SCONJ
ftr-477	698	20	pales	pale	NOUN
ftr-477	698	21	to	to	ADP
ftr-477	698	22	insignificance	insignificance	NOUN
ftr-477	698	23	when	when	SCONJ
ftr-477	698	24	compared	compare	VERB
ftr-477	698	25	to	to	ADP
ftr-477	698	26	their	their	PRON
ftr-477	698	27	principal	principal	ADJ
ftr-477	698	28	role	role	NOUN
ftr-477	698	29	-	-	PUNCT
ftr-477	698	30	to	to	ADP
ftr-477	698	31	punish.90	punish.90	NOUN
ftr-477	698	32	given	give	VERB
ftr-477	698	33	the	the	DET
ftr-477	698	34	predominantly	predominantly	ADV
ftr-477	698	35	punitive	punitive	ADJ
ftr-477	698	36	nature	nature	NOUN
ftr-477	698	37	of	of	ADP
ftr-477	698	38	punitive	punitive	ADJ
ftr-477	698	39	damages	damage	NOUN
ftr-477	698	40	,	,	PUNCT
ftr-477	698	41	there	there	PRON
ftr-477	698	42	is	be	VERB
ftr-477	698	43	no	no	DET
ftr-477	698	44	policy	policy	NOUN
ftr-477	698	45	justification	justification	NOUN
ftr-477	698	46	for	for	ADP
ftr-477	698	47	excluding	exclude	VERB
ftr-477	698	48	them	they	PRON
ftr-477	698	49	from	from	ADP
ftr-477	698	50	income	income	NOUN
ftr-477	698	51	.	.	PUNCT
ftr-477	699	1	they	they	PRON
ftr-477	699	2	do	do	AUX
ftr-477	699	3	not	not	PART
ftr-477	699	4	qualify	qualify	VERB
ftr-477	699	5	for	for	ADP
ftr-477	699	6	the	the	DET
ftr-477	699	7	return	return	NOUN
ftr-477	699	8	-	-	PUNCT
ftr-477	699	9	of	of	ADP
ftr-477	699	10	-	-	PUNCT
ftr-477	699	11	human	human	ADJ
ftr-477	699	12	-	-	PUNCT
ftr-477	699	13	capital	capital	NOUN
ftr-477	699	14	justification	justification	NOUN
ftr-477	699	15	since	since	SCONJ
ftr-477	699	16	they	they	PRON
ftr-477	699	17	are	be	AUX
ftr-477	699	18	given	give	VERB
ftr-477	699	19	to	to	PART
ftr-477	699	20	punish	punish	VERB
ftr-477	699	21	and	and	CCONJ
ftr-477	699	22	deter	deter	VERB
ftr-477	699	23	,	,	PUNCT
ftr-477	699	24	not	not	PART
ftr-477	699	25	to	to	PART
ftr-477	699	26	mitigate	mitigate	VERB
ftr-477	699	27	a	a	DET
ftr-477	699	28	loss	loss	NOUN
ftr-477	699	29	of	of	ADP
ftr-477	699	30	human	human	ADJ
ftr-477	699	31	capital	capital	NOUN
ftr-477	699	32	.	.	PUNCT
ftr-477	700	1	they	they	PRON
ftr-477	700	2	do	do	AUX
ftr-477	700	3	not	not	PART
ftr-477	700	4	represent	represent	VERB
ftr-477	700	5	a	a	DET
ftr-477	700	6	conversion	conversion	NOUN
ftr-477	700	7	of	of	ADP
ftr-477	700	8	a	a	DET
ftr-477	700	9	noncommercial	noncommercial	ADJ
ftr-477	700	10	item	item	NOUN
ftr-477	700	11	into	into	ADP
ftr-477	700	12	cash	cash	NOUN
ftr-477	700	13	.	.	PUNCT
ftr-477	701	1	because	because	SCONJ
ftr-477	701	2	they	they	PRON
ftr-477	701	3	do	do	AUX
ftr-477	701	4	not	not	PART
ftr-477	701	5	replace	replace	VERB
ftr-477	701	6	anything	anything	PRON
ftr-477	701	7	,	,	PUNCT
ftr-477	701	8	the	the	DET
ftr-477	701	9	unavailability	unavailability	NOUN
ftr-477	701	10	of	of	ADP
ftr-477	701	11	a	a	DET
ftr-477	701	12	suitable	suitable	ADJ
ftr-477	701	13	substitute	substitute	NOUN
ftr-477	701	14	for	for	ADP
ftr-477	701	15	reinvestment	reinvestment	NOUN
ftr-477	701	16	is	be	AUX
ftr-477	701	17	not	not	PART
ftr-477	701	18	a	a	DET
ftr-477	701	19	factor	factor	NOUN
ftr-477	701	20	.	.	PUNCT
ftr-477	702	1	finally	finally	ADV
ftr-477	702	2	,	,	PUNCT
ftr-477	702	3	since	since	SCONJ
ftr-477	702	4	the	the	DET
ftr-477	702	5	award	award	NOUN
ftr-477	702	6	is	be	AUX
ftr-477	702	7	made	make	VERB
ftr-477	702	8	to	to	ADP
ftr-477	702	9	the	the	DET
ftr-477	702	10	victim	victim	NOUN
ftr-477	702	11	(	(	PUNCT
ftr-477	702	12	rather	rather	ADV
ftr-477	702	13	than	than	ADP
ftr-477	702	14	to	to	ADP
ftr-477	702	15	a	a	DET
ftr-477	702	16	government	government	NOUN
ftr-477	702	17	)	)	PUNCT
ftr-477	702	18	in	in	ADP
ftr-477	702	19	order	order	NOUN
ftr-477	702	20	to	to	PART
ftr-477	702	21	provide	provide	VERB
ftr-477	702	22	an	an	DET
ftr-477	702	23	incentive	incentive	NOUN
ftr-477	702	24	to	to	PART
ftr-477	702	25	bring	bring	VERB
ftr-477	702	26	the	the	DET
ftr-477	702	27	suit	suit	NOUN
ftr-477	702	28	,	,	PUNCT
ftr-477	702	29	the	the	DET
ftr-477	702	30	taxation	taxation	NOUN
ftr-477	702	31	of	of	ADP
ftr-477	702	32	that	that	DET
ftr-477	702	33	award	award	NOUN
ftr-477	702	34	is	be	AUX
ftr-477	702	35	not	not	PART
ftr-477	702	36	rapacious	rapacious	ADJ
ftr-477	702	37	and	and	CCONJ
ftr-477	702	38	does	do	AUX
ftr-477	702	39	not	not	PART
ftr-477	702	40	put	put	VERB
ftr-477	702	41	the	the	DET
ftr-477	702	42	government	government	NOUN
ftr-477	702	43	in	in	ADP
ftr-477	702	44	86	86	NUM
ftr-477	702	45	.	.	PUNCT
ftr-477	703	1	restatement	restatement	NOUN
ftr-477	703	2	(	(	PUNCT
ftr-477	703	3	second	second	ADJ
ftr-477	703	4	)	)	PUNCT
ftr-477	703	5	of	of	ADP
ftr-477	703	6	torts	torts	PROPN
ftr-477	703	7	§	§	PROPN
ftr-477	703	8	908	908	NUM
ftr-477	703	9	cmt	cmt	NOUN
ftr-477	703	10	.	.	PUNCT
ftr-477	704	1	e	e	X
ftr-477	704	2	(	(	PUNCT
ftr-477	704	3	1977	1977	NUM
ftr-477	704	4	)	)	PUNCT
ftr-477	704	5	states	state	NOUN
ftr-477	704	6	in	in	ADP
ftr-477	704	7	part	part	NOUN
ftr-477	704	8	:	:	PUNCT
ftr-477	704	9	in	in	ADP
ftr-477	704	10	determining	determine	VERB
ftr-477	704	11	the	the	DET
ftr-477	704	12	amount	amount	NOUN
ftr-477	704	13	of	of	ADP
ftr-477	704	14	punitive	punitive	ADJ
ftr-477	704	15	damages	damage	NOUN
ftr-477	704	16	,	,	PUNCT
ftr-477	704	17	as	as	ADV
ftr-477	704	18	well	well	ADV
ftr-477	704	19	as	as	ADP
ftr-477	704	20	in	in	ADP
ftr-477	704	21	deciding	decide	VERB
ftr-477	704	22	whether	whether	SCONJ
ftr-477	704	23	they	they	PRON
ftr-477	704	24	should	should	AUX
ftr-477	704	25	be	be	AUX
ftr-477	704	26	given	give	VERB
ftr-477	704	27	at	at	ADV
ftr-477	704	28	all	all	ADV
ftr-477	704	29	,	,	PUNCT
ftr-477	704	30	the	the	DET
ftr-477	704	31	trier	trier	NOUN
ftr-477	704	32	of	of	ADP
ftr-477	704	33	fact	fact	NOUN
ftr-477	704	34	can	can	AUX
ftr-477	704	35	properly	properly	ADV
ftr-477	704	36	consider	consider	VERB
ftr-477	704	37	not	not	PART
ftr-477	704	38	merely	merely	ADV
ftr-477	704	39	the	the	DET
ftr-477	704	40	act	act	NOUN
ftr-477	704	41	itself	itself	PRON
ftr-477	704	42	but	but	CCONJ
ftr-477	704	43	all	all	DET
ftr-477	704	44	the	the	DET
ftr-477	704	45	circumstances	circumstance	NOUN
ftr-477	704	46	....	....	PUNCT
ftr-477	705	1	in	in	ADP
ftr-477	705	2	addition	addition	NOUN
ftr-477	705	3	,	,	PUNCT
ftr-477	705	4	the	the	DET
ftr-477	705	5	extent	extent	NOUN
ftr-477	705	6	of	of	ADP
ftr-477	705	7	harm	harm	NOUN
ftr-477	705	8	to	to	ADP
ftr-477	705	9	the	the	DET
ftr-477	705	10	injured	injure	VERB
ftr-477	705	11	person	person	NOUN
ftr-477	705	12	can	can	AUX
ftr-477	705	13	be	be	AUX
ftr-477	705	14	considered	consider	VERB
ftr-477	705	15	by	by	ADP
ftr-477	705	16	analogy	analogy	NOUN
ftr-477	705	17	to	to	ADP
ftr-477	705	18	the	the	DET
ftr-477	705	19	doctrine	doctrine	NOUN
ftr-477	705	20	of	of	ADP
ftr-477	705	21	the	the	DET
ftr-477	705	22	criminal	criminal	ADJ
ftr-477	705	23	law	law	NOUN
ftr-477	705	24	by	by	ADP
ftr-477	705	25	which	which	PRON
ftr-477	705	26	the	the	DET
ftr-477	705	27	seriousness	seriousness	NOUN
ftr-477	705	28	of	of	ADP
ftr-477	705	29	a	a	DET
ftr-477	705	30	crime	crime	NOUN
ftr-477	705	31	may	may	AUX
ftr-477	705	32	depend	depend	VERB
ftr-477	705	33	upon	upon	SCONJ
ftr-477	705	34	the	the	DET
ftr-477	705	35	harm	harm	NOUN
ftr-477	705	36	done	do	VERB
ftr-477	705	37	....	....	PUNCT
ftr-477	706	1	87	87	NUM
ftr-477	706	2	.	.	PUNCT
ftr-477	707	1	see	see	VERB
ftr-477	707	2	jane	jane	PROPN
ftr-477	707	3	mallor	mallor	PROPN
ftr-477	707	4	&	&	CCONJ
ftr-477	707	5	barry	barry	PROPN
ftr-477	707	6	roberts	roberts	PROPN
ftr-477	707	7	,	,	PUNCT
ftr-477	707	8	punitive	punitive	ADJ
ftr-477	707	9	damages	damage	NOUN
ftr-477	707	10	:	:	PUNCT
ftr-477	707	11	toward	toward	ADP
ftr-477	707	12	a	a	DET
ftr-477	707	13	principled	principled	ADJ
ftr-477	707	14	approach	approach	NOUN
ftr-477	707	15	,	,	PUNCT
ftr-477	707	16	31	31	NUM
ftr-477	707	17	hastings	hastings	PROPN
ftr-477	707	18	lj	lj	PROPN
ftr-477	707	19	.	.	PROPN
ftr-477	707	20	639	639	NUM
ftr-477	707	21	,	,	PUNCT
ftr-477	707	22	649	649	NUM
ftr-477	707	23	-	-	SYM
ftr-477	707	24	50	50	NUM
ftr-477	707	25	(	(	PUNCT
ftr-477	707	26	1980	1980	NUM
ftr-477	707	27	)	)	PUNCT
ftr-477	707	28	.	.	PUNCT
ftr-477	708	1	88	88	NUM
ftr-477	708	2	.	.	PUNCT
ftr-477	709	1	e.g.	e.g.	ADV
ftr-477	709	2	,	,	PUNCT
ftr-477	709	3	horton	horton	PROPN
ftr-477	709	4	v.	v.	PROPN
ftr-477	709	5	commissioner	commissioner	PROPN
ftr-477	709	6	,	,	PUNCT
ftr-477	709	7	33	33	NUM
ftr-477	709	8	f.3d	f.3d	NUM
ftr-477	709	9	625	625	NUM
ftr-477	709	10	,	,	PUNCT
ftr-477	709	11	631	631	NUM
ftr-477	709	12	(	(	PUNCT
ftr-477	709	13	6th	6th	ADJ
ftr-477	709	14	cir	cir	NOUN
ftr-477	709	15	.	.	PROPN
ftr-477	709	16	1994	1994	NUM
ftr-477	709	17	)	)	PUNCT
ftr-477	709	18	(	(	PUNCT
ftr-477	709	19	2	2	NUM
ftr-477	709	20	-	-	SYM
ftr-477	709	21	1	1	NUM
ftr-477	709	22	decision	decision	NOUN
ftr-477	709	23	)	)	PUNCT
ftr-477	709	24	(	(	PUNCT
ftr-477	709	25	quoting	quote	VERB
ftr-477	709	26	with	with	ADP
ftr-477	709	27	approval	approval	NOUN
ftr-477	709	28	from	from	ADP
ftr-477	709	29	a	a	DET
ftr-477	709	30	kentucky	kentucky	PROPN
ftr-477	709	31	supreme	supreme	PROPN
ftr-477	709	32	court	court	PROPN
ftr-477	709	33	decision	decision	NOUN
ftr-477	709	34	)	)	PUNCT
ftr-477	709	35	.	.	PUNCT
ftr-477	710	1	89	89	NUM
ftr-477	710	2	.	.	PUNCT
ftr-477	711	1	i	i	PRON
ftr-477	711	2	d.	d.	PROPN
ftr-477	711	3	at	at	ADP
ftr-477	711	4	632	632	NUM
ftr-477	711	5	.	.	PUNCT
ftr-477	712	1	the	the	DET
ftr-477	712	2	likelihood	likelihood	NOUN
ftr-477	712	3	that	that	SCONJ
ftr-477	712	4	punitive	punitive	ADJ
ftr-477	712	5	damages	damage	NOUN
ftr-477	712	6	serve	serve	VERB
ftr-477	712	7	such	such	DET
ftr-477	712	8	a	a	DET
ftr-477	712	9	compensatory	compensatory	ADJ
ftr-477	712	10	purpose	purpose	NOUN
ftr-477	712	11	was	be	AUX
ftr-477	712	12	greatly	greatly	ADV
ftr-477	712	13	reduced	reduce	VERB
ftr-477	712	14	,	,	PUNCT
ftr-477	712	15	and	and	CCONJ
ftr-477	712	16	possibly	possibly	ADV
ftr-477	712	17	eliminated	eliminate	VERB
ftr-477	712	18	,	,	PUNCT
ftr-477	712	19	long	long	ADV
ftr-477	712	20	ago	ago	ADV
ftr-477	712	21	when	when	SCONJ
ftr-477	712	22	the	the	DET
ftr-477	712	23	law	law	NOUN
ftr-477	712	24	began	begin	VERB
ftr-477	712	25	to	to	PART
ftr-477	712	26	allow	allow	VERB
ftr-477	712	27	damage	damage	NOUN
ftr-477	712	28	awards	award	NOUN
ftr-477	712	29	for	for	ADP
ftr-477	712	30	noneconomic	noneconomic	ADJ
ftr-477	712	31	injuries	injury	NOUN
ftr-477	712	32	.	.	PUNCT
ftr-477	713	1	90	90	NUM
ftr-477	713	2	.	.	PUNCT
ftr-477	714	1	see	see	VERB
ftr-477	714	2	restatement	restatement	NOUN
ftr-477	714	3	(	(	PUNCT
ftr-477	714	4	second	second	ADJ
ftr-477	714	5	)	)	PUNCT
ftr-477	714	6	of	of	ADP
ftr-477	714	7	torts	tort	NOUN
ftr-477	714	8	§	§	PROPN
ftr-477	714	9	908	908	NUM
ftr-477	714	10	(	(	PUNCT
ftr-477	714	11	1977	1977	NUM
ftr-477	714	12	)	)	PUNCT
ftr-477	714	13	,	,	PUNCT
ftr-477	714	14	quoted	quote	VERB
ftr-477	714	15	above	above	ADV
ftr-477	714	16	in	in	ADP
ftr-477	714	17	note	note	NOUN
ftr-477	714	18	85	85	NUM
ftr-477	714	19	.	.	PUNCT
ftr-477	714	20	19951	19951	NUM
ftr-477	714	21	florida	florida	PROPN
ftr-477	714	22	tax	tax	PROPN
ftr-477	714	23	review	review	NOUN
ftr-477	714	24	an	an	DET
ftr-477	714	25	unflattering	unflattering	ADJ
ftr-477	714	26	light	light	NOUN
ftr-477	714	27	.	.	PUNCT
ftr-477	715	1	punitive	punitive	ADJ
ftr-477	715	2	damages	damage	NOUN
ftr-477	715	3	are	be	AUX
ftr-477	715	4	a	a	DET
ftr-477	715	5	windfall	windfall	NOUN
ftr-477	715	6	that	that	PRON
ftr-477	715	7	increases	increase	VERB
ftr-477	715	8	the	the	DET
ftr-477	715	9	recipient	recipient	NOUN
ftr-477	715	10	's	's	PART
ftr-477	715	11	wealth.91	wealth.91	NOUN
ftr-477	715	12	all	all	DET
ftr-477	715	13	accretions	accretion	NOUN
ftr-477	715	14	to	to	ADP
ftr-477	715	15	wealth	wealth	NOUN
ftr-477	715	16	should	should	AUX
ftr-477	715	17	be	be	AUX
ftr-477	715	18	taxed	tax	VERB
ftr-477	715	19	unless	unless	SCONJ
ftr-477	715	20	there	there	PRON
ftr-477	715	21	is	be	VERB
ftr-477	715	22	a	a	DET
ftr-477	715	23	compelling	compelling	ADJ
ftr-477	715	24	policy	policy	NOUN
ftr-477	715	25	reason	reason	NOUN
ftr-477	715	26	not	not	PART
ftr-477	715	27	to	to	PART
ftr-477	715	28	do	do	VERB
ftr-477	715	29	so	so	ADV
ftr-477	715	30	,	,	PUNCT
ftr-477	715	31	and	and	CCONJ
ftr-477	715	32	no	no	DET
ftr-477	715	33	such	such	ADJ
ftr-477	715	34	reason	reason	NOUN
ftr-477	715	35	exists	exist	VERB
ftr-477	715	36	as	as	ADP
ftr-477	715	37	to	to	ADP
ftr-477	715	38	punitive	punitive	ADJ
ftr-477	715	39	damages	damage	NOUN
ftr-477	715	40	.	.	PUNCT
ftr-477	716	1	iv	iv	X
ftr-477	716	2	.	.	PUNCT
ftr-477	716	3	burke	burke	NOUN
ftr-477	716	4	decision	decision	NOUN
ftr-477	716	5	and	and	CCONJ
ftr-477	716	6	subsequent	subsequent	ADJ
ftr-477	716	7	cases	case	NOUN
ftr-477	716	8	immediately	immediately	ADV
ftr-477	716	9	before	before	ADP
ftr-477	716	10	the	the	DET
ftr-477	716	11	supreme	supreme	PROPN
ftr-477	716	12	court	court	PROPN
ftr-477	716	13	's	's	PART
ftr-477	716	14	1992	1992	NUM
ftr-477	716	15	decision	decision	NOUN
ftr-477	716	16	in	in	ADP
ftr-477	716	17	united	united	PROPN
ftr-477	716	18	states	states	PROPN
ftr-477	716	19	v.	v.	ADP
ftr-477	716	20	burke,92	burke,92	VERB
ftr-477	716	21	the	the	DET
ftr-477	716	22	status	status	NOUN
ftr-477	716	23	of	of	ADP
ftr-477	716	24	the	the	DET
ftr-477	716	25	decisional	decisional	ADJ
ftr-477	716	26	law	law	NOUN
ftr-477	716	27	under	under	ADP
ftr-477	716	28	section	section	NOUN
ftr-477	716	29	104(a)(2	104(a)(2	NUM
ftr-477	716	30	)	)	PUNCT
ftr-477	716	31	was	be	AUX
ftr-477	716	32	as	as	SCONJ
ftr-477	716	33	follows	follow	VERB
ftr-477	716	34	:	:	PUNCT
ftr-477	717	1	1	1	X
ftr-477	717	2	.	.	PUNCT
ftr-477	717	3	the	the	DET
ftr-477	717	4	exclusion	exclusion	NOUN
ftr-477	717	5	applied	apply	VERB
ftr-477	717	6	to	to	ADP
ftr-477	717	7	damages	damage	NOUN
ftr-477	717	8	for	for	ADP
ftr-477	717	9	nonphysical	nonphysical	ADJ
ftr-477	717	10	personal	personal	ADJ
ftr-477	717	11	injuries	injury	NOUN
ftr-477	717	12	as	as	ADV
ftr-477	717	13	well	well	ADV
ftr-477	717	14	as	as	ADP
ftr-477	717	15	to	to	ADP
ftr-477	717	16	those	those	PRON
ftr-477	717	17	for	for	ADP
ftr-477	717	18	physical	physical	ADJ
ftr-477	717	19	injuries.93	injuries.93	NOUN
ftr-477	717	20	2	2	NUM
ftr-477	717	21	.	.	PUNCT
ftr-477	718	1	the	the	DET
ftr-477	718	2	exclusion	exclusion	NOUN
ftr-477	718	3	applied	apply	VERB
ftr-477	718	4	to	to	ADP
ftr-477	718	5	damages	damage	NOUN
ftr-477	718	6	for	for	ADP
ftr-477	718	7	defamation	defamation	NOUN
ftr-477	718	8	of	of	ADP
ftr-477	718	9	an	an	DET
ftr-477	718	10	individual	individual	NOUN
ftr-477	718	11	whether	whether	SCONJ
ftr-477	718	12	the	the	DET
ftr-477	718	13	defamed	defame	VERB
ftr-477	718	14	reputation	reputation	NOUN
ftr-477	718	15	was	be	AUX
ftr-477	718	16	professional	professional	ADJ
ftr-477	718	17	or	or	CCONJ
ftr-477	718	18	personal.94	personal.94	ADJ
ftr-477	718	19	3	3	NUM
ftr-477	718	20	.	.	PUNCT
ftr-477	719	1	there	there	PRON
ftr-477	719	2	was	be	VERB
ftr-477	719	3	a	a	DET
ftr-477	719	4	division	division	NOUN
ftr-477	719	5	of	of	ADP
ftr-477	719	6	authority	authority	NOUN
ftr-477	719	7	as	as	ADP
ftr-477	719	8	to	to	ADP
ftr-477	719	9	whether	whether	SCONJ
ftr-477	719	10	damages	damage	NOUN
ftr-477	719	11	received	receive	VERB
ftr-477	719	12	by	by	ADP
ftr-477	719	13	victims	victim	NOUN
ftr-477	719	14	of	of	ADP
ftr-477	719	15	employment	employment	NOUN
ftr-477	719	16	discrimination	discrimination	NOUN
ftr-477	719	17	were	be	AUX
ftr-477	719	18	excludable.95	excludable.95	NOUN
ftr-477	719	19	4	4	NUM
ftr-477	719	20	.	.	PUNCT
ftr-477	720	1	the	the	DET
ftr-477	720	2	prevailing	prevail	VERB
ftr-477	720	3	view	view	NOUN
ftr-477	720	4	was	be	AUX
ftr-477	720	5	that	that	SCONJ
ftr-477	720	6	the	the	DET
ftr-477	720	7	focus	focus	NOUN
ftr-477	720	8	of	of	ADP
ftr-477	720	9	the	the	DET
ftr-477	720	10	inquiry	inquiry	NOUN
ftr-477	720	11	in	in	ADP
ftr-477	720	12	a	a	DET
ftr-477	720	13	section	section	NOUN
ftr-477	720	14	104(a)(2	104(a)(2	NUM
ftr-477	720	15	)	)	PUNCT
ftr-477	720	16	case	case	NOUN
ftr-477	720	17	should	should	AUX
ftr-477	720	18	be	be	AUX
ftr-477	720	19	on	on	ADP
ftr-477	720	20	the	the	DET
ftr-477	720	21	nature	nature	NOUN
ftr-477	720	22	of	of	ADP
ftr-477	720	23	the	the	DET
ftr-477	720	24	taxpayer	taxpayer	NOUN
ftr-477	720	25	's	's	PART
ftr-477	720	26	claim	claim	NOUN
ftr-477	720	27	,	,	PUNCT
ftr-477	720	28	rather	rather	ADV
ftr-477	720	29	than	than	ADP
ftr-477	720	30	on	on	ADP
ftr-477	720	31	the	the	DET
ftr-477	720	32	character	character	NOUN
ftr-477	720	33	of	of	ADP
ftr-477	720	34	the	the	DET
ftr-477	720	35	damages.96	damages.96	NOUN
ftr-477	720	36	5	5	NUM
ftr-477	720	37	.	.	PUNCT
ftr-477	720	38	to	to	PART
ftr-477	720	39	qualify	qualify	VERB
ftr-477	720	40	for	for	ADP
ftr-477	720	41	the	the	DET
ftr-477	720	42	exclusion	exclusion	NOUN
ftr-477	720	43	,	,	PUNCT
ftr-477	720	44	the	the	DET
ftr-477	720	45	taxpayer	taxpayer	NOUN
ftr-477	720	46	's	's	PART
ftr-477	720	47	claim	claim	NOUN
ftr-477	720	48	had	have	VERB
ftr-477	720	49	to	to	PART
ftr-477	720	50	be	be	AUX
ftr-477	720	51	in	in	ADP
ftr-477	720	52	tort	tort	NOUN
ftr-477	720	53	or	or	CCONJ
ftr-477	720	54	be	be	AUX
ftr-477	720	55	tort	tort	NOUN
ftr-477	720	56	-	-	PUNCT
ftr-477	720	57	type.97	type.97	NOUN
ftr-477	720	58	91	91	NUM
ftr-477	720	59	.	.	PUNCT
ftr-477	721	1	see	see	VERB
ftr-477	721	2	commissioner	commissioner	NOUN
ftr-477	721	3	v.	v.	PROPN
ftr-477	721	4	glenshaw	glenshaw	PROPN
ftr-477	721	5	glass	glass	PROPN
ftr-477	721	6	co.	co.	PROPN
ftr-477	721	7	,	,	PUNCT
ftr-477	721	8	348	348	NUM
ftr-477	721	9	u.s	u.s	PROPN
ftr-477	721	10	.	.	PROPN
ftr-477	721	11	426	426	NUM
ftr-477	721	12	(	(	PUNCT
ftr-477	721	13	1955	1955	NUM
ftr-477	721	14	)	)	PUNCT
ftr-477	721	15	.	.	PUNCT
ftr-477	722	1	92	92	NUM
ftr-477	722	2	.	.	PUNCT
ftr-477	723	1	112	112	NUM
ftr-477	723	2	s.	s.	PROPN
ftr-477	723	3	ct	ct	PROPN
ftr-477	723	4	.	.	PROPN
ftr-477	723	5	1867	1867	NUM
ftr-477	723	6	(	(	PUNCT
ftr-477	723	7	1992	1992	NUM
ftr-477	723	8	)	)	PUNCT
ftr-477	723	9	.	.	PUNCT
ftr-477	724	1	93	93	NUM
ftr-477	724	2	.	.	PUNCT
ftr-477	725	1	bent	bent	ADJ
ftr-477	725	2	v.	v.	ADP
ftr-477	725	3	commissioner	commissioner	NOUN
ftr-477	725	4	,	,	PUNCT
ftr-477	725	5	835	835	NUM
ftr-477	725	6	f.2d	f.2d	NUM
ftr-477	725	7	67	67	NUM
ftr-477	725	8	(	(	PUNCT
ftr-477	725	9	3d	3d	PROPN
ftr-477	725	10	cir	cir	NOUN
ftr-477	725	11	.	.	PUNCT
ftr-477	725	12	1987	1987	NUM
ftr-477	725	13	)	)	PUNCT
ftr-477	725	14	;	;	PUNCT
ftr-477	725	15	seay	seay	PROPN
ftr-477	725	16	v.	v.	PROPN
ftr-477	725	17	commissioner	commissioner	PROPN
ftr-477	725	18	,	,	PUNCT
ftr-477	725	19	58	58	NUM
ftr-477	725	20	t.c	t.c	PROPN
ftr-477	725	21	.	.	PROPN
ftr-477	725	22	32	32	NUM
ftr-477	725	23	(	(	PUNCT
ftr-477	725	24	1972	1972	NUM
ftr-477	725	25	)	)	PUNCT
ftr-477	725	26	,	,	PUNCT
ftr-477	725	27	acq	acq	PROPN
ftr-477	725	28	.	.	PROPN
ftr-477	725	29	,	,	PUNCT
ftr-477	725	30	1972	1972	NUM
ftr-477	725	31	-	-	SYM
ftr-477	725	32	2	2	NUM
ftr-477	725	33	c.b	c.b	PROPN
ftr-477	725	34	.	.	PROPN
ftr-477	726	1	3	3	NUM
ftr-477	726	2	.	.	NOUN
ftr-477	726	3	94	94	NUM
ftr-477	726	4	.	.	PUNCT
ftr-477	727	1	roemer	roemer	PROPN
ftr-477	727	2	v.	v.	PROPN
ftr-477	727	3	commissioner	commissioner	PROPN
ftr-477	727	4	,	,	PUNCT
ftr-477	727	5	716	716	NUM
ftr-477	727	6	f.2d	f.2d	NOUN
ftr-477	727	7	693	693	NUM
ftr-477	727	8	(	(	PUNCT
ftr-477	727	9	9th	9th	ADJ
ftr-477	727	10	cir	cir	NOUN
ftr-477	727	11	.	.	PROPN
ftr-477	727	12	1983	1983	NUM
ftr-477	727	13	)	)	PUNCT
ftr-477	727	14	;	;	PUNCT
ftr-477	727	15	threlkeld	threlkeld	PROPN
ftr-477	727	16	v.	v.	PROPN
ftr-477	727	17	commissioner	commissioner	PROPN
ftr-477	727	18	,	,	PUNCT
ftr-477	727	19	87	87	NUM
ftr-477	727	20	t.c	t.c	PROPN
ftr-477	727	21	.	.	PROPN
ftr-477	727	22	1294	1294	NUM
ftr-477	727	23	(	(	PUNCT
ftr-477	727	24	1986	1986	NUM
ftr-477	727	25	)	)	PUNCT
ftr-477	727	26	(	(	PUNCT
ftr-477	727	27	reviewed	review	VERB
ftr-477	727	28	by	by	ADP
ftr-477	727	29	the	the	DET
ftr-477	727	30	court	court	NOUN
ftr-477	727	31	)	)	PUNCT
ftr-477	727	32	,	,	PUNCT
ftr-477	727	33	aff'd	aff'd	NOUN
ftr-477	727	34	,	,	PUNCT
ftr-477	727	35	848	848	NUM
ftr-477	727	36	f.2d	f.2d	NUM
ftr-477	727	37	81	81	NUM
ftr-477	727	38	(	(	PUNCT
ftr-477	727	39	6th	6th	ADJ
ftr-477	727	40	cir	cir	NOUN
ftr-477	727	41	.	.	PUNCT
ftr-477	727	42	1988	1988	NUM
ftr-477	727	43	)	)	PUNCT
ftr-477	727	44	.	.	PUNCT
ftr-477	728	1	95	95	NUM
ftr-477	728	2	.	.	PUNCT
ftr-477	729	1	compare	compare	VERB
ftr-477	729	2	redfield	redfield	PROPN
ftr-477	729	3	v.	v.	ADP
ftr-477	729	4	insurance	insurance	PROPN
ftr-477	729	5	co.	co.	PROPN
ftr-477	729	6	of	of	ADP
ftr-477	729	7	north	north	PROPN
ftr-477	729	8	america	america	PROPN
ftr-477	729	9	,	,	PUNCT
ftr-477	729	10	940	940	NUM
ftr-477	729	11	f.2d	f.2d	ADP
ftr-477	729	12	542	542	NUM
ftr-477	729	13	(	(	PUNCT
ftr-477	729	14	9th	9th	ADJ
ftr-477	729	15	cir	cir	NOUN
ftr-477	729	16	.	.	PROPN
ftr-477	729	17	1991	1991	NUM
ftr-477	729	18	)	)	PUNCT
ftr-477	730	1	(	(	PUNCT
ftr-477	730	2	excluding	exclude	VERB
ftr-477	730	3	such	such	ADJ
ftr-477	730	4	damages	damage	NOUN
ftr-477	730	5	)	)	PUNCT
ftr-477	730	6	,	,	PUNCT
ftr-477	730	7	pistillo	pistillo	PROPN
ftr-477	730	8	v.	v.	PROPN
ftr-477	730	9	commissioner	commissioner	PROPN
ftr-477	730	10	,	,	PUNCT
ftr-477	730	11	912	912	NUM
ftr-477	730	12	f.2d	f.2d	X
ftr-477	730	13	145	145	NUM
ftr-477	730	14	(	(	PUNCT
ftr-477	730	15	6th	6th	ADJ
ftr-477	730	16	cir	cir	NOUN
ftr-477	730	17	.	.	PROPN
ftr-477	730	18	1990	1990	NUM
ftr-477	730	19	)	)	PUNCT
ftr-477	730	20	(	(	PUNCT
ftr-477	730	21	same	same	ADJ
ftr-477	730	22	)	)	PUNCT
ftr-477	730	23	and	and	CCONJ
ftr-477	730	24	byrne	byrne	PROPN
ftr-477	730	25	v.	v.	PROPN
ftr-477	730	26	commissioner	commissioner	PROPN
ftr-477	730	27	,	,	PUNCT
ftr-477	730	28	883	883	NUM
ftr-477	730	29	f.2d	f.2d	NOUN
ftr-477	730	30	211	211	NUM
ftr-477	730	31	(	(	PUNCT
ftr-477	730	32	3d	3d	NUM
ftr-477	730	33	cir	cir	NOUN
ftr-477	730	34	.	.	PROPN
ftr-477	730	35	1989	1989	NUM
ftr-477	730	36	)	)	PUNCT
ftr-477	730	37	(	(	PUNCT
ftr-477	730	38	same	same	ADJ
ftr-477	730	39	)	)	PUNCT
ftr-477	730	40	with	with	ADP
ftr-477	730	41	sparrow	sparrow	NOUN
ftr-477	730	42	v.	v.	PROPN
ftr-477	730	43	commissioner	commissioner	PROPN
ftr-477	730	44	,	,	PUNCT
ftr-477	730	45	949	949	NUM
ftr-477	730	46	f.2d	f.2d	SYM
ftr-477	730	47	434	434	NUM
ftr-477	730	48	(	(	PUNCT
ftr-477	730	49	d.c	d.c	PROPN
ftr-477	730	50	.	.	PROPN
ftr-477	730	51	cir	cir	PROPN
ftr-477	730	52	.	.	PROPN
ftr-477	730	53	1991	1991	NUM
ftr-477	730	54	)	)	PUNCT
ftr-477	730	55	,	,	PUNCT
ftr-477	730	56	cert	cert	PROPN
ftr-477	730	57	.	.	PUNCT
ftr-477	731	1	denied	deny	VERB
ftr-477	731	2	,	,	PUNCT
ftr-477	731	3	112	112	NUM
ftr-477	731	4	s.	s.	PROPN
ftr-477	731	5	ct	ct	PROPN
ftr-477	731	6	.	.	PROPN
ftr-477	732	1	3009	3009	NUM
ftr-477	732	2	(	(	PUNCT
ftr-477	732	3	1992	1992	NUM
ftr-477	732	4	)	)	PUNCT
ftr-477	732	5	(	(	PUNCT
ftr-477	732	6	taxing	tax	VERB
ftr-477	732	7	such	such	ADJ
ftr-477	732	8	damages	damage	NOUN
ftr-477	732	9	)	)	PUNCT
ftr-477	732	10	and	and	CCONJ
ftr-477	732	11	thompson	thompson	PROPN
ftr-477	732	12	v.	v.	PROPN
ftr-477	732	13	commissioner	commissioner	PROPN
ftr-477	732	14	,	,	PUNCT
ftr-477	732	15	866	866	NUM
ftr-477	732	16	f.2d	f.2d	NUM
ftr-477	732	17	709	709	NUM
ftr-477	732	18	(	(	PUNCT
ftr-477	732	19	4th	4th	ADJ
ftr-477	732	20	cir	cir	NOUN
ftr-477	732	21	.	.	PROPN
ftr-477	732	22	1989	1989	NUM
ftr-477	732	23	)	)	PUNCT
ftr-477	732	24	(	(	PUNCT
ftr-477	732	25	taxing	tax	VERB
ftr-477	732	26	damages	damage	NOUN
ftr-477	732	27	received	receive	VERB
ftr-477	732	28	as	as	ADP
ftr-477	732	29	backpay	backpay	NOUN
ftr-477	732	30	under	under	ADP
ftr-477	732	31	the	the	DET
ftr-477	732	32	equal	equal	ADJ
ftr-477	732	33	pay	pay	NOUN
ftr-477	732	34	act	act	NOUN
ftr-477	732	35	because	because	SCONJ
ftr-477	732	36	they	they	PRON
ftr-477	732	37	were	be	AUX
ftr-477	732	38	not	not	PART
ftr-477	732	39	given	give	VERB
ftr-477	732	40	for	for	ADP
ftr-477	732	41	a	a	DET
ftr-477	732	42	tort	tort	NOUN
ftr-477	732	43	-	-	PUNCT
ftr-477	732	44	type	type	NOUN
ftr-477	732	45	right	right	NOUN
ftr-477	732	46	,	,	PUNCT
ftr-477	732	47	but	but	CCONJ
ftr-477	732	48	excluding	exclude	VERB
ftr-477	732	49	liquidated	liquidate	VERB
ftr-477	732	50	damages	damage	NOUN
ftr-477	732	51	because	because	SCONJ
ftr-477	732	52	they	they	PRON
ftr-477	732	53	were	be	AUX
ftr-477	732	54	given	give	VERB
ftr-477	732	55	for	for	ADP
ftr-477	732	56	a	a	DET
ftr-477	732	57	tort	tort	NOUN
ftr-477	732	58	-	-	PUNCT
ftr-477	732	59	type	type	NOUN
ftr-477	732	60	right	right	NOUN
ftr-477	732	61	)	)	PUNCT
ftr-477	732	62	.	.	PUNCT
ftr-477	733	1	96	96	NUM
ftr-477	733	2	.	.	X
ftr-477	734	1	e.g.	e.g.	ADV
ftr-477	734	2	,	,	PUNCT
ftr-477	734	3	roemer	roemer	PROPN
ftr-477	734	4	v.	v.	PROPN
ftr-477	734	5	commissioner	commissioner	PROPN
ftr-477	734	6	,	,	PUNCT
ftr-477	734	7	716	716	NUM
ftr-477	734	8	f.2d	f.2d	NOUN
ftr-477	734	9	693	693	NUM
ftr-477	734	10	(	(	PUNCT
ftr-477	734	11	9th	9th	ADJ
ftr-477	734	12	cir	cir	NOUN
ftr-477	734	13	.	.	PROPN
ftr-477	734	14	1983	1983	NUM
ftr-477	734	15	)	)	PUNCT
ftr-477	734	16	;	;	PUNCT
ftr-477	734	17	threlkeld	threlkeld	PROPN
ftr-477	734	18	v.	v.	PROPN
ftr-477	734	19	commissioner	commissioner	PROPN
ftr-477	734	20	,	,	PUNCT
ftr-477	734	21	87	87	NUM
ftr-477	734	22	t.c	t.c	PROPN
ftr-477	734	23	.	.	PROPN
ftr-477	734	24	1294	1294	NUM
ftr-477	734	25	(	(	PUNCT
ftr-477	734	26	1986	1986	NUM
ftr-477	734	27	)	)	PUNCT
ftr-477	734	28	(	(	PUNCT
ftr-477	734	29	reviewed	review	VERB
ftr-477	734	30	by	by	ADP
ftr-477	734	31	the	the	DET
ftr-477	734	32	court	court	NOUN
ftr-477	734	33	)	)	PUNCT
ftr-477	734	34	,	,	PUNCT
ftr-477	734	35	aff'd	aff'd	NOUN
ftr-477	734	36	,	,	PUNCT
ftr-477	734	37	848	848	NUM
ftr-477	734	38	f.2d	f.2d	NUM
ftr-477	734	39	81	81	NUM
ftr-477	734	40	(	(	PUNCT
ftr-477	734	41	6th	6th	ADJ
ftr-477	734	42	cir	cir	NOUN
ftr-477	734	43	.	.	PUNCT
ftr-477	734	44	1988	1988	NUM
ftr-477	734	45	)	)	PUNCT
ftr-477	734	46	.	.	PUNCT
ftr-477	735	1	97	97	NUM
ftr-477	735	2	.	.	PUNCT
ftr-477	735	3	regs	regs	PROPN
ftr-477	735	4	.	.	PUNCT
ftr-477	736	1	§	§	PROPN
ftr-477	736	2	1.104	1.104	NUM
ftr-477	736	3	-	-	SYM
ftr-477	736	4	1(c	1(c	NUM
ftr-477	736	5	)	)	PUNCT
ftr-477	736	6	;	;	PUNCT
ftr-477	736	7	redfield	redfield	PROPN
ftr-477	736	8	v.	v.	PROPN
ftr-477	736	9	insurance	insurance	PROPN
ftr-477	736	10	co.	co.	PROPN
ftr-477	736	11	of	of	ADP
ftr-477	736	12	north	north	PROPN
ftr-477	736	13	america	america	PROPN
ftr-477	736	14	,	,	PUNCT
ftr-477	736	15	940	940	NUM
ftr-477	736	16	f.2d	f.2d	ADP
ftr-477	736	17	542	542	NUM
ftr-477	736	18	(	(	PUNCT
ftr-477	736	19	9th	9th	ADJ
ftr-477	736	20	cir	cir	NOUN
ftr-477	736	21	.	.	PROPN
ftr-477	736	22	1991	1991	NUM
ftr-477	736	23	)	)	PUNCT
ftr-477	736	24	;	;	PUNCT
ftr-477	736	25	thompson	thompson	PROPN
ftr-477	736	26	v.	v.	PROPN
ftr-477	736	27	commissioner	commissioner	PROPN
ftr-477	736	28	,	,	PUNCT
ftr-477	736	29	866	866	NUM
ftr-477	736	30	f.2d	f.2d	NUM
ftr-477	736	31	709	709	NUM
ftr-477	736	32	(	(	PUNCT
ftr-477	736	33	4th	4th	ADJ
ftr-477	736	34	cir	cir	NOUN
ftr-477	736	35	.	.	PROPN
ftr-477	736	36	1989	1989	NUM
ftr-477	736	37	)	)	PUNCT
ftr-477	736	38	.	.	PUNCT
ftr-477	737	1	[	[	X
ftr-477	737	2	vol	vol	NOUN
ftr-477	737	3	2:6	2:6	NUM
ftr-477	737	4	compensatory	compensatory	ADJ
ftr-477	737	5	and	and	CCONJ
ftr-477	737	6	punitive	punitive	ADJ
ftr-477	737	7	damages	damage	NOUN
ftr-477	737	8	6	6	NUM
ftr-477	737	9	.	.	PUNCT
ftr-477	737	10	the	the	DET
ftr-477	737	11	tax	tax	NOUN
ftr-477	737	12	court	court	NOUN
ftr-477	737	13	had	have	AUX
ftr-477	737	14	applied	apply	VERB
ftr-477	737	15	the	the	DET
ftr-477	737	16	exclusion	exclusion	NOUN
ftr-477	737	17	to	to	ADP
ftr-477	737	18	punitive	punitive	ADJ
ftr-477	737	19	damages	damage	NOUN
ftr-477	737	20	,	,	PUNCT
ftr-477	737	21	but	but	CCONJ
ftr-477	737	22	the	the	DET
ftr-477	737	23	fourth	fourth	ADJ
ftr-477	737	24	circuit	circuit	NOUN
ftr-477	737	25	had	have	AUX
ftr-477	737	26	reversed	reverse	VERB
ftr-477	737	27	,	,	PUNCT
ftr-477	737	28	including	include	VERB
ftr-477	737	29	punitive	punitive	ADJ
ftr-477	737	30	damages	damage	NOUN
ftr-477	737	31	in	in	ADP
ftr-477	737	32	income	income	NOUN
ftr-477	737	33	.	.	PUNCT
ftr-477	738	1	"8	"8	VERB
ftr-477	738	2	the	the	DET
ftr-477	738	3	taxpayers	taxpayer	NOUN
ftr-477	738	4	in	in	ADP
ftr-477	738	5	burke	burke	PROPN
ftr-477	738	6	had	have	AUX
ftr-477	738	7	obtained	obtain	VERB
ftr-477	738	8	a	a	DET
ftr-477	738	9	settlement	settlement	NOUN
ftr-477	738	10	on	on	ADP
ftr-477	738	11	their	their	PRON
ftr-477	738	12	damage	damage	NOUN
ftr-477	738	13	claim	claim	NOUN
ftr-477	738	14	for	for	ADP
ftr-477	738	15	sex	sex	NOUN
ftr-477	738	16	discrimination	discrimination	NOUN
ftr-477	738	17	under	under	ADP
ftr-477	738	18	title	title	NOUN
ftr-477	738	19	vii	vii	PROPN
ftr-477	738	20	of	of	ADP
ftr-477	738	21	the	the	DET
ftr-477	738	22	civil	civil	ADJ
ftr-477	738	23	rights	right	NOUN
ftr-477	738	24	act	act	NOUN
ftr-477	738	25	of	of	ADP
ftr-477	738	26	1964	1964	NUM
ftr-477	738	27	.	.	PUNCT
ftr-477	739	1	at	at	ADP
ftr-477	739	2	the	the	DET
ftr-477	739	3	time	time	NOUN
ftr-477	739	4	of	of	ADP
ftr-477	739	5	the	the	DET
ftr-477	739	6	settlement	settlement	NOUN
ftr-477	739	7	,	,	PUNCT
ftr-477	739	8	the	the	DET
ftr-477	739	9	only	only	ADJ
ftr-477	739	10	remedies	remedy	NOUN
ftr-477	739	11	provided	provide	VERB
ftr-477	739	12	by	by	ADP
ftr-477	739	13	title	title	NOUN
ftr-477	739	14	vii	vii	PROPN
ftr-477	739	15	were	be	AUX
ftr-477	739	16	backpay	backpay	NOUN
ftr-477	739	17	and	and	CCONJ
ftr-477	739	18	equitable	equitable	ADJ
ftr-477	739	19	relief	relief	NOUN
ftr-477	739	20	(	(	PUNCT
ftr-477	739	21	e.g.	e.g.	ADJ
ftr-477	739	22	,	,	PUNCT
ftr-477	739	23	reinstatement	reinstatement	NOUN
ftr-477	739	24	)	)	PUNCT
ftr-477	739	25	.	.	PUNCT
ftr-477	740	1	99	99	NUM
ftr-477	741	1	the	the	DET
ftr-477	741	2	taxpayers	taxpayer	NOUN
ftr-477	741	3	paid	pay	VERB
ftr-477	741	4	a	a	DET
ftr-477	741	5	federal	federal	ADJ
ftr-477	741	6	income	income	NOUN
ftr-477	741	7	tax	tax	NOUN
ftr-477	741	8	on	on	ADP
ftr-477	741	9	their	their	PRON
ftr-477	741	10	settlement	settlement	NOUN
ftr-477	741	11	but	but	CCONJ
ftr-477	741	12	sought	seek	VERB
ftr-477	741	13	a	a	DET
ftr-477	741	14	refund	refund	NOUN
ftr-477	741	15	on	on	ADP
ftr-477	741	16	the	the	DET
ftr-477	741	17	ground	ground	NOUN
ftr-477	741	18	that	that	SCONJ
ftr-477	741	19	the	the	DET
ftr-477	741	20	amounts	amount	NOUN
ftr-477	741	21	received	receive	VERB
ftr-477	741	22	were	be	AUX
ftr-477	741	23	excluded	exclude	VERB
ftr-477	741	24	from	from	ADP
ftr-477	741	25	income	income	NOUN
ftr-477	741	26	by	by	ADP
ftr-477	741	27	section	section	NOUN
ftr-477	741	28	104(a)(2	104(a)(2	NUM
ftr-477	741	29	)	)	PUNCT
ftr-477	741	30	.	.	PUNCT
ftr-477	742	1	after	after	ADP
ftr-477	742	2	losing	lose	VERB
ftr-477	742	3	in	in	ADP
ftr-477	742	4	the	the	DET
ftr-477	742	5	district	district	NOUN
ftr-477	742	6	court	court	NOUN
ftr-477	742	7	,	,	PUNCT
ftr-477	742	8	they	they	PRON
ftr-477	742	9	prevailed	prevail	VERB
ftr-477	742	10	on	on	ADP
ftr-477	742	11	appeal	appeal	NOUN
ftr-477	742	12	to	to	ADP
ftr-477	742	13	the	the	DET
ftr-477	742	14	sixth	sixth	ADJ
ftr-477	742	15	circuit	circuit	NOUN
ftr-477	742	16	,	,	PUNCT
ftr-477	742	17	which	which	PRON
ftr-477	742	18	decided	decide	VERB
ftr-477	742	19	the	the	DET
ftr-477	742	20	case	case	NOUN
ftr-477	742	21	by	by	ADP
ftr-477	742	22	a	a	DET
ftr-477	742	23	divided	divide	VERB
ftr-477	742	24	vote	vote	NOUN
ftr-477	742	25	.	.	PUNCT
ftr-477	743	1	the	the	DET
ftr-477	743	2	supreme	supreme	PROPN
ftr-477	743	3	court	court	PROPN
ftr-477	743	4	reversed	reverse	VERB
ftr-477	743	5	the	the	DET
ftr-477	743	6	sixth	sixth	ADJ
ftr-477	743	7	circuit	circuit	NOUN
ftr-477	743	8	's	's	PART
ftr-477	743	9	decision	decision	NOUN
ftr-477	743	10	,	,	PUNCT
ftr-477	743	11	holding	hold	VERB
ftr-477	743	12	that	that	SCONJ
ftr-477	743	13	the	the	DET
ftr-477	743	14	settlement	settlement	NOUN
ftr-477	743	15	amounts	amount	NOUN
ftr-477	743	16	were	be	AUX
ftr-477	743	17	taxable	taxable	ADJ
ftr-477	743	18	.	.	PUNCT
ftr-477	744	1	the	the	DET
ftr-477	744	2	court	court	NOUN
ftr-477	744	3	adopted	adopt	VERB
ftr-477	744	4	the	the	DET
ftr-477	744	5	regulations	regulation	NOUN
ftr-477	744	6	'	'	PART
ftr-477	744	7	definition	definition	NOUN
ftr-477	744	8	of	of	ADP
ftr-477	744	9	the	the	DET
ftr-477	744	10	term	term	NOUN
ftr-477	744	11	"	"	PUNCT
ftr-477	744	12	damages	damage	NOUN
ftr-477	744	13	received	receive	VERB
ftr-477	744	14	"	"	PUNCT
ftr-477	744	15	in	in	ADP
ftr-477	744	16	section	section	NOUN
ftr-477	744	17	104(a)(2	104(a)(2	NUM
ftr-477	744	18	):	):	PUNCT
ftr-477	744	19	an	an	DET
ftr-477	744	20	"	"	PUNCT
ftr-477	744	21	amount	amount	NOUN
ftr-477	744	22	received	receive	VERB
ftr-477	744	23	...	...	PUNCT
ftr-477	744	24	through	through	ADP
ftr-477	744	25	prosecution	prosecution	NOUN
ftr-477	744	26	of	of	ADP
ftr-477	744	27	a	a	DET
ftr-477	744	28	legal	legal	ADJ
ftr-477	744	29	suit	suit	NOUN
ftr-477	744	30	or	or	CCONJ
ftr-477	744	31	action	action	NOUN
ftr-477	744	32	based	base	VERB
ftr-477	744	33	upon	upon	SCONJ
ftr-477	744	34	tort	tort	NOUN
ftr-477	744	35	or	or	CCONJ
ftr-477	744	36	tort	tort	NOUN
ftr-477	744	37	-	-	PUNCT
ftr-477	744	38	type	type	NOUN
ftr-477	744	39	rights	right	NOUN
ftr-477	744	40	or	or	CCONJ
ftr-477	744	41	through	through	ADP
ftr-477	744	42	a	a	DET
ftr-477	744	43	settlement	settlement	NOUN
ftr-477	744	44	agreement	agreement	NOUN
ftr-477	744	45	entered	enter	VERB
ftr-477	744	46	into	into	ADP
ftr-477	744	47	in	in	ADP
ftr-477	744	48	lieu	lieu	NOUN
ftr-477	744	49	of	of	ADP
ftr-477	744	50	such	such	ADJ
ftr-477	744	51	prosecution	prosecution	NOUN
ftr-477	744	52	.	.	PUNCT
ftr-477	745	1	"	"	PUNCT
ftr-477	745	2	'	'	PUNCT
ftr-477	745	3	"	"	PUNCT
ftr-477	745	4	accordingly	accordingly	ADV
ftr-477	745	5	,	,	PUNCT
ftr-477	745	6	the	the	DET
ftr-477	745	7	court	court	NOUN
ftr-477	745	8	concluded	conclude	VERB
ftr-477	745	9	that	that	SCONJ
ftr-477	745	10	,	,	PUNCT
ftr-477	745	11	to	to	PART
ftr-477	745	12	qualify	qualify	VERB
ftr-477	745	13	for	for	ADP
ftr-477	745	14	the	the	DET
ftr-477	745	15	statutory	statutory	ADJ
ftr-477	745	16	exclusion	exclusion	NOUN
ftr-477	745	17	,	,	PUNCT
ftr-477	745	18	damages	damage	NOUN
ftr-477	745	19	must	must	AUX
ftr-477	745	20	be	be	AUX
ftr-477	745	21	based	base	VERB
ftr-477	745	22	on	on	ADP
ftr-477	745	23	a	a	DET
ftr-477	745	24	tort	tort	NOUN
ftr-477	745	25	or	or	CCONJ
ftr-477	745	26	tort	tort	NOUN
ftr-477	745	27	-	-	PUNCT
ftr-477	745	28	type	type	NOUN
ftr-477	745	29	claim	claim	NOUN
ftr-477	745	30	.	.	PUNCT
ftr-477	746	1	the	the	DET
ftr-477	746	2	court	court	NOUN
ftr-477	746	3	looked	look	VERB
ftr-477	746	4	to	to	ADP
ftr-477	746	5	common	common	ADJ
ftr-477	746	6	law	law	NOUN
ftr-477	746	7	tort	tort	NOUN
ftr-477	746	8	concepts	concept	NOUN
ftr-477	746	9	in	in	ADP
ftr-477	746	10	defining	define	VERB
ftr-477	746	11	the	the	DET
ftr-477	746	12	words	word	NOUN
ftr-477	746	13	"	"	PUNCT
ftr-477	746	14	tort	tort	NOUN
ftr-477	746	15	or	or	CCONJ
ftr-477	746	16	tort	tort	NOUN
ftr-477	746	17	-	-	PUNCT
ftr-477	746	18	type	type	NOUN
ftr-477	746	19	rights	right	NOUN
ftr-477	746	20	.	.	PUNCT
ftr-477	746	21	"	"	PUNCT
ftr-477	747	1	it	it	PRON
ftr-477	747	2	noted	note	VERB
ftr-477	747	3	that	that	SCONJ
ftr-477	747	4	damages	damage	NOUN
ftr-477	747	5	are	be	AUX
ftr-477	747	6	an	an	DET
ftr-477	747	7	"	"	PUNCT
ftr-477	747	8	essential	essential	ADJ
ftr-477	747	9	characteristic	characteristic	NOUN
ftr-477	747	10	of	of	ADP
ftr-477	747	11	every	every	DET
ftr-477	747	12	true	true	ADJ
ftr-477	747	13	tort	tort	NOUN
ftr-477	747	14	"	"	PUNCT
ftr-477	747	15	and	and	CCONJ
ftr-477	747	16	held	hold	VERB
ftr-477	747	17	that	that	SCONJ
ftr-477	747	18	the	the	DET
ftr-477	747	19	availability	availability	NOUN
ftr-477	747	20	of	of	ADP
ftr-477	747	21	damages	damage	NOUN
ftr-477	747	22	was	be	AUX
ftr-477	747	23	a	a	DET
ftr-477	747	24	sine	sine	ADJ
ftr-477	747	25	qua	qua	NOUN
ftr-477	747	26	non	non	X
ftr-477	747	27	of	of	ADP
ftr-477	747	28	a	a	DET
ftr-477	747	29	claim	claim	NOUN
ftr-477	747	30	's	's	PART
ftr-477	747	31	qualifying	qualifying	NOUN
ftr-477	747	32	as	as	ADP
ftr-477	747	33	a	a	DET
ftr-477	747	34	tort	tort	NOUN
ftr-477	747	35	.	.	PUNCT
ftr-477	748	1	however	however	ADV
ftr-477	748	2	,	,	PUNCT
ftr-477	748	3	not	not	PART
ftr-477	748	4	just	just	ADV
ftr-477	748	5	any	any	DET
ftr-477	748	6	old	old	ADJ
ftr-477	748	7	damage	damage	NOUN
ftr-477	748	8	award	award	NOUN
ftr-477	748	9	would	would	AUX
ftr-477	748	10	do	do	VERB
ftr-477	748	11	.	.	PUNCT
ftr-477	749	1	the	the	DET
ftr-477	749	2	court	court	NOUN
ftr-477	749	3	said	say	VERB
ftr-477	749	4	that	that	SCONJ
ftr-477	749	5	the	the	DET
ftr-477	749	6	"	"	PUNCT
ftr-477	749	7	hallmarks	hallmark	NOUN
ftr-477	749	8	of	of	ADP
ftr-477	749	9	traditional	traditional	ADJ
ftr-477	749	10	tort	tort	NOUN
ftr-477	749	11	liability	liability	NOUN
ftr-477	749	12	is	be	AUX
ftr-477	749	13	the	the	DET
ftr-477	749	14	availability	availability	NOUN
ftr-477	749	15	of	of	ADP
ftr-477	749	16	a	a	DET
ftr-477	749	17	broad	broad	ADJ
ftr-477	749	18	range	range	NOUN
ftr-477	749	19	of	of	ADP
ftr-477	749	20	damages	damage	NOUN
ftr-477	749	21	to	to	PART
ftr-477	749	22	compensate	compensate	VERB
ftr-477	749	23	the	the	DET
ftr-477	749	24	plaintiff	plaintiff	NOUN
ftr-477	749	25	'	'	PUNCT
ftr-477	749	26	fairly	fairly	ADV
ftr-477	749	27	for	for	ADP
ftr-477	749	28	injuries	injury	NOUN
ftr-477	749	29	caused	cause	VERB
ftr-477	749	30	by	by	ADP
ftr-477	749	31	the	the	DET
ftr-477	749	32	violation	violation	NOUN
ftr-477	749	33	of	of	ADP
ftr-477	749	34	his	his	PRON
ftr-477	749	35	legal	legal	ADJ
ftr-477	749	36	rights	right	NOUN
ftr-477	749	37	.	.	PUNCT
ftr-477	750	1	"	"	PUNCT
ftr-477	750	2	''	''	PUNCT
ftr-477	750	3	"	"	PUNCT
ftr-477	750	4	the	the	DET
ftr-477	750	5	range	range	NOUN
ftr-477	750	6	of	of	ADP
ftr-477	750	7	damages	damage	NOUN
ftr-477	750	8	that	that	PRON
ftr-477	750	9	may	may	AUX
ftr-477	750	10	be	be	AUX
ftr-477	750	11	awarded	award	VERB
ftr-477	750	12	to	to	ADP
ftr-477	750	13	a	a	DET
ftr-477	750	14	tort	tort	NOUN
ftr-477	750	15	victim	victim	NOUN
ftr-477	750	16	includes	include	VERB
ftr-477	750	17	more	more	ADJ
ftr-477	750	18	than	than	ADP
ftr-477	750	19	an	an	DET
ftr-477	750	20	allowance	allowance	NOUN
ftr-477	750	21	for	for	ADP
ftr-477	750	22	the	the	DET
ftr-477	750	23	victim	victim	NOUN
ftr-477	750	24	's	's	PART
ftr-477	750	25	pecuniary	pecuniary	ADJ
ftr-477	750	26	losses	loss	NOUN
ftr-477	750	27	(	(	PUNCT
ftr-477	750	28	e.g.	e.g.	ADV
ftr-477	750	29	,	,	PUNCT
ftr-477	750	30	for	for	ADP
ftr-477	750	31	lost	lose	VERB
ftr-477	750	32	wages	wage	NOUN
ftr-477	750	33	,	,	PUNCT
ftr-477	750	34	medical	medical	ADJ
ftr-477	750	35	expenses	expense	NOUN
ftr-477	750	36	,	,	PUNCT
ftr-477	750	37	and	and	CCONJ
ftr-477	750	38	diminished	diminish	VERB
ftr-477	750	39	future	future	ADJ
ftr-477	750	40	earning	earning	NOUN
ftr-477	750	41	capacity	capacity	NOUN
ftr-477	750	42	)	)	PUNCT
ftr-477	750	43	.	.	PUNCT
ftr-477	751	1	damages	damage	NOUN
ftr-477	751	2	also	also	ADV
ftr-477	751	3	are	be	AUX
ftr-477	751	4	permitted	permit	VERB
ftr-477	751	5	for	for	ADP
ftr-477	751	6	noneconomic	noneconomic	ADJ
ftr-477	751	7	losses	loss	NOUN
ftr-477	751	8	such	such	ADJ
ftr-477	751	9	as	as	ADP
ftr-477	751	10	emotional	emotional	ADJ
ftr-477	751	11	stress	stress	NOUN
ftr-477	751	12	and	and	CCONJ
ftr-477	751	13	pain	pain	NOUN
ftr-477	751	14	and	and	CCONJ
ftr-477	751	15	suffering	suffering	NOUN
ftr-477	751	16	.	.	PUNCT
ftr-477	752	1	the	the	DET
ftr-477	752	2	victim	victim	NOUN
ftr-477	752	3	of	of	ADP
ftr-477	752	4	a	a	DET
ftr-477	752	5	dignitary	dignitary	NOUN
ftr-477	752	6	or	or	CCONJ
ftr-477	752	7	nonphysical	nonphysical	ADJ
ftr-477	752	8	tort	tort	NOUN
ftr-477	752	9	can	can	AUX
ftr-477	752	10	receive	receive	VERB
ftr-477	752	11	(	(	PUNCT
ftr-477	752	12	in	in	ADP
ftr-477	752	13	addition	addition	NOUN
ftr-477	752	14	to	to	ADP
ftr-477	752	15	reimbursement	reimbursement	NOUN
ftr-477	752	16	for	for	ADP
ftr-477	752	17	pecuniary	pecuniary	ADJ
ftr-477	752	18	losses	loss	NOUN
ftr-477	752	19	)	)	PUNCT
ftr-477	752	20	damages	damage	NOUN
ftr-477	752	21	for	for	ADP
ftr-477	752	22	impairment	impairment	NOUN
ftr-477	752	23	of	of	ADP
ftr-477	752	24	reputation	reputation	NOUN
ftr-477	752	25	and	and	CCONJ
ftr-477	752	26	standing	stand	VERB
ftr-477	752	27	in	in	ADP
ftr-477	752	28	the	the	DET
ftr-477	752	29	community	community	NOUN
ftr-477	752	30	,	,	PUNCT
ftr-477	752	31	humiliation	humiliation	NOUN
ftr-477	752	32	,	,	PUNCT
ftr-477	752	33	and	and	CCONJ
ftr-477	752	34	mental	mental	ADJ
ftr-477	752	35	anguish	anguish	NOUN
ftr-477	752	36	and	and	CCONJ
ftr-477	752	37	suffering	suffering	NOUN
ftr-477	752	38	.	.	PUNCT
ftr-477	753	1	moreover	moreover	ADV
ftr-477	753	2	,	,	PUNCT
ftr-477	753	3	the	the	DET
ftr-477	753	4	court	court	NOUN
ftr-477	753	5	said	say	VERB
ftr-477	753	6	,	,	PUNCT
ftr-477	753	7	98	98	NUM
ftr-477	753	8	.	.	PUNCT
ftr-477	754	1	miller	miller	PROPN
ftr-477	754	2	v.	v.	PROPN
ftr-477	754	3	commissioner	commissioner	PROPN
ftr-477	754	4	,	,	PUNCT
ftr-477	754	5	93	93	NUM
ftr-477	754	6	t.c	t.c	PROPN
ftr-477	754	7	.	.	PROPN
ftr-477	754	8	330	330	NUM
ftr-477	754	9	(	(	PUNCT
ftr-477	754	10	1989	1989	NUM
ftr-477	754	11	)	)	PUNCT
ftr-477	754	12	(	(	PUNCT
ftr-477	754	13	reviewed	review	VERB
ftr-477	754	14	by	by	ADP
ftr-477	754	15	the	the	DET
ftr-477	754	16	court	court	NOUN
ftr-477	754	17	)	)	PUNCT
ftr-477	754	18	,	,	PUNCT
ftr-477	754	19	rev'd	rev'd	ADJ
ftr-477	754	20	sub	sub	NOUN
ftr-477	754	21	nom	nom	PROPN
ftr-477	754	22	.	.	PROPN
ftr-477	754	23	commissioner	commissioner	PROPN
ftr-477	754	24	v.	v.	PROPN
ftr-477	754	25	miller	miller	PROPN
ftr-477	754	26	,	,	PUNCT
ftr-477	754	27	914	914	NUM
ftr-477	754	28	f.2d	f.2d	X
ftr-477	754	29	586	586	NUM
ftr-477	754	30	(	(	PUNCT
ftr-477	754	31	4th	4th	ADJ
ftr-477	754	32	cir	cir	NOUN
ftr-477	754	33	.	.	PUNCT
ftr-477	754	34	1990	1990	NUM
ftr-477	754	35	)	)	PUNCT
ftr-477	754	36	.	.	PUNCT
ftr-477	755	1	99	99	NUM
ftr-477	755	2	.	.	PUNCT
ftr-477	756	1	in	in	ADP
ftr-477	756	2	footnote	footnote	NOUN
ftr-477	756	3	9	9	NUM
ftr-477	756	4	of	of	ADP
ftr-477	756	5	the	the	DET
ftr-477	756	6	burke	burke	PROPN
ftr-477	756	7	opinion	opinion	NOUN
ftr-477	756	8	,	,	PUNCT
ftr-477	756	9	the	the	DET
ftr-477	756	10	supreme	supreme	PROPN
ftr-477	756	11	court	court	PROPN
ftr-477	756	12	noted	note	VERB
ftr-477	756	13	that	that	SCONJ
ftr-477	756	14	some	some	DET
ftr-477	756	15	courts	court	NOUN
ftr-477	756	16	had	have	AUX
ftr-477	756	17	allowed	allow	VERB
ftr-477	756	18	title	title	NOUN
ftr-477	756	19	vii	vii	PROPN
ftr-477	756	20	plaintiffs	plaintiff	NOUN
ftr-477	756	21	who	who	PRON
ftr-477	756	22	were	be	AUX
ftr-477	756	23	wrongfully	wrongfully	ADV
ftr-477	756	24	discharged	discharge	VERB
ftr-477	756	25	to	to	PART
ftr-477	756	26	recover	recover	VERB
ftr-477	756	27	damages	damage	NOUN
ftr-477	756	28	for	for	ADP
ftr-477	756	29	-front	-front	NOUN
ftr-477	756	30	pay	pay	NOUN
ftr-477	756	31	"	"	PUNCT
ftr-477	756	32	(	(	PUNCT
ftr-477	756	33	projected	project	VERB
ftr-477	756	34	lost	lose	VERB
ftr-477	756	35	future	future	ADJ
ftr-477	756	36	earnings	earning	NOUN
ftr-477	756	37	)	)	PUNCT
ftr-477	756	38	when	when	SCONJ
ftr-477	756	39	reinstatement	reinstatement	NOUN
ftr-477	756	40	was	be	AUX
ftr-477	756	41	not	not	PART
ftr-477	756	42	feasible	feasible	ADJ
ftr-477	756	43	.	.	PUNCT
ftr-477	757	1	112	112	NUM
ftr-477	757	2	s.	s.	PROPN
ftr-477	757	3	ct	ct	PROPN
ftr-477	757	4	.	.	PUNCT
ftr-477	758	1	at	at	ADP
ftr-477	758	2	1873	1873	NUM
ftr-477	758	3	.	.	PUNCT
ftr-477	759	1	100	100	NUM
ftr-477	759	2	.	.	PUNCT
ftr-477	759	3	regs	reg	NOUN
ftr-477	759	4	.	.	PUNCT
ftr-477	760	1	§	§	PROPN
ftr-477	760	2	1.104	1.104	NUM
ftr-477	760	3	-	-	SYM
ftr-477	760	4	1(c	1(c	NUM
ftr-477	760	5	)	)	PUNCT
ftr-477	760	6	.	.	PUNCT
ftr-477	761	1	101	101	NUM
ftr-477	761	2	.	.	PUNCT
ftr-477	762	1	burke	burke	PROPN
ftr-477	762	2	,	,	PUNCT
ftr-477	762	3	112	112	NUM
ftr-477	762	4	s.	s.	PROPN
ftr-477	762	5	c.	c.	PROPN
ftr-477	762	6	at	at	ADP
ftr-477	762	7	1871	1871	NUM
ftr-477	762	8	(	(	PUNCT
ftr-477	762	9	quoting	quote	VERB
ftr-477	762	10	from	from	ADP
ftr-477	762	11	carey	carey	PROPN
ftr-477	762	12	v.	v.	PROPN
ftr-477	762	13	piphus	piphus	PROPN
ftr-477	762	14	,	,	PUNCT
ftr-477	762	15	435	435	NUM
ftr-477	762	16	u.s	u.s	PROPN
ftr-477	762	17	.	.	PROPN
ftr-477	762	18	247	247	NUM
ftr-477	762	19	.	.	NOUN
ftr-477	763	1	257	257	NUM
ftr-477	763	2	(	(	PUNCT
ftr-477	763	3	1978	1978	NUM
ftr-477	763	4	)	)	PUNCT
ftr-477	763	5	)	)	PUNCT
ftr-477	763	6	.	.	PUNCT
ftr-477	764	1	1995	1995	NUM
ftr-477	764	2	]	]	PUNCT
ftr-477	764	3	florida	florida	PROPN
ftr-477	764	4	tax	tax	PROPN
ftr-477	764	5	review	review	NOUN
ftr-477	764	6	"	"	PUNCT
ftr-477	764	7	punitive	punitive	ADJ
ftr-477	764	8	or	or	CCONJ
ftr-477	764	9	exemplary	exemplary	ADJ
ftr-477	764	10	damages	damage	NOUN
ftr-477	764	11	are	be	AUX
ftr-477	764	12	generally	generally	ADV
ftr-477	764	13	available	available	ADJ
ftr-477	764	14	in	in	ADP
ftr-477	764	15	those	those	DET
ftr-477	764	16	instances	instance	NOUN
ftr-477	764	17	where	where	SCONJ
ftr-477	764	18	the	the	DET
ftr-477	764	19	defendant	defendant	NOUN
ftr-477	764	20	's	's	PART
ftr-477	764	21	misconduct	misconduct	NOUN
ftr-477	764	22	was	be	AUX
ftr-477	764	23	intentional	intentional	ADJ
ftr-477	764	24	or	or	CCONJ
ftr-477	764	25	reckless	reckless	ADJ
ftr-477	764	26	.	.	PUNCT
ftr-477	765	1	"	"	PUNCT
ftr-477	765	2	''	''	PUNCT
ftr-477	765	3	2	2	NUM
ftr-477	765	4	the	the	DET
ftr-477	765	5	court	court	NOUN
ftr-477	765	6	did	do	AUX
ftr-477	765	7	not	not	PART
ftr-477	765	8	identify	identify	VERB
ftr-477	765	9	particular	particular	ADJ
ftr-477	765	10	types	type	NOUN
ftr-477	765	11	of	of	ADP
ftr-477	765	12	damages	damage	NOUN
ftr-477	765	13	that	that	PRON
ftr-477	765	14	must	must	AUX
ftr-477	765	15	be	be	AUX
ftr-477	765	16	available	available	ADJ
ftr-477	765	17	to	to	PART
ftr-477	765	18	qualify	qualify	VERB
ftr-477	765	19	a	a	DET
ftr-477	765	20	claim	claim	NOUN
ftr-477	765	21	as	as	ADP
ftr-477	765	22	tort	tort	NOUN
ftr-477	765	23	-	-	PUNCT
ftr-477	765	24	like	like	ADJ
ftr-477	765	25	.	.	PUNCT
ftr-477	766	1	however	however	ADV
ftr-477	766	2	,	,	PUNCT
ftr-477	766	3	title	title	NOUN
ftr-477	766	4	vii	vii	PROPN
ftr-477	766	5	,	,	PUNCT
ftr-477	766	6	as	as	SCONJ
ftr-477	766	7	it	it	PRON
ftr-477	766	8	existed	exist	VERB
ftr-477	766	9	when	when	SCONJ
ftr-477	766	10	the	the	DET
ftr-477	766	11	taxpayers	taxpayer	NOUN
ftr-477	766	12	in	in	ADP
ftr-477	766	13	burke	burke	PROPN
ftr-477	766	14	obtained	obtain	VERB
ftr-477	766	15	their	their	PRON
ftr-477	766	16	settlements	settlement	NOUN
ftr-477	766	17	,	,	PUNCT
ftr-477	766	18	permitted	permit	VERB
ftr-477	766	19	only	only	ADV
ftr-477	766	20	backpay	backpay	NOUN
ftr-477	766	21	damages	damage	NOUN
ftr-477	766	22	.	.	PUNCT
ftr-477	767	1	accordingly	accordingly	ADV
ftr-477	767	2	,	,	PUNCT
ftr-477	767	3	the	the	DET
ftr-477	767	4	court	court	NOUN
ftr-477	767	5	concluded	conclude	VERB
ftr-477	767	6	that	that	SCONJ
ftr-477	767	7	the	the	DET
ftr-477	767	8	taxpayer	taxpayer	NOUN
ftr-477	767	9	's	's	PART
ftr-477	767	10	claims	claim	NOUN
ftr-477	767	11	were	be	AUX
ftr-477	767	12	not	not	PART
ftr-477	767	13	tort	tort	NOUN
ftr-477	767	14	or	or	CCONJ
ftr-477	767	15	tort	tort	NOUN
ftr-477	767	16	-	-	PUNCT
ftr-477	767	17	type	type	NOUN
ftr-477	767	18	claims	claim	NOUN
ftr-477	767	19	,	,	PUNCT
ftr-477	767	20	and	and	CCONJ
ftr-477	767	21	their	their	PRON
ftr-477	767	22	settlements	settlement	NOUN
ftr-477	767	23	were	be	AUX
ftr-477	767	24	taxable	taxable	ADJ
ftr-477	767	25	.	.	PUNCT
ftr-477	768	1	3	3	NUM
ftr-477	768	2	the	the	DET
ftr-477	768	3	majority	majority	NOUN
ftr-477	768	4	in	in	ADP
ftr-477	768	5	burke	burke	PROPN
ftr-477	768	6	decided	decide	VERB
ftr-477	768	7	that	that	SCONJ
ftr-477	768	8	section	section	NOUN
ftr-477	768	9	104(a)(2	104(a)(2	NOUN
ftr-477	768	10	)	)	PUNCT
ftr-477	768	11	is	be	AUX
ftr-477	768	12	not	not	PART
ftr-477	768	13	limited	limit	VERB
ftr-477	768	14	to	to	ADP
ftr-477	768	15	damages	damage	NOUN
ftr-477	768	16	for	for	ADP
ftr-477	768	17	physical	physical	ADJ
ftr-477	768	18	injuries	injury	NOUN
ftr-477	768	19	.	.	PUNCT
ftr-477	769	1	in	in	ADP
ftr-477	769	2	his	his	PRON
ftr-477	769	3	concurring	concurring	NOUN
ftr-477	769	4	opinion	opinion	NOUN
ftr-477	769	5	,	,	PUNCT
ftr-477	769	6	justice	justice	PROPN
ftr-477	769	7	scalia	scalia	PROPN
ftr-477	769	8	contended	contend	VERB
ftr-477	769	9	that	that	SCONJ
ftr-477	769	10	the	the	DET
ftr-477	769	11	exclusion	exclusion	NOUN
ftr-477	769	12	should	should	AUX
ftr-477	769	13	not	not	PART
ftr-477	769	14	apply	apply	VERB
ftr-477	769	15	if	if	SCONJ
ftr-477	769	16	there	there	PRON
ftr-477	769	17	is	be	VERB
ftr-477	769	18	no	no	DET
ftr-477	769	19	physical	physical	ADJ
ftr-477	769	20	injury	injury	NOUN
ftr-477	769	21	,	,	PUNCT
ftr-477	769	22	but	but	CCONJ
ftr-477	769	23	the	the	DET
ftr-477	769	24	majority	majority	NOUN
ftr-477	769	25	rejected	reject	VERB
ftr-477	769	26	this	this	DET
ftr-477	769	27	contention	contention	NOUN
ftr-477	769	28	.	.	PUNCT
ftr-477	770	1	the	the	DET
ftr-477	770	2	majority	majority	NOUN
ftr-477	770	3	opinion	opinion	NOUN
ftr-477	770	4	's	's	PART
ftr-477	770	5	response	response	NOUN
ftr-477	770	6	to	to	ADP
ftr-477	770	7	justice	justice	PROPN
ftr-477	770	8	scalia	scalia	PROPN
ftr-477	770	9	includes	include	VERB
ftr-477	770	10	a	a	DET
ftr-477	770	11	long	long	ADJ
ftr-477	770	12	footnote	footnote	NOUN
ftr-477	770	13	(	(	PUNCT
ftr-477	770	14	footnote	footnote	VERB
ftr-477	770	15	6	6	NUM
ftr-477	770	16	)	)	PUNCT
ftr-477	770	17	,	,	PUNCT
ftr-477	770	18	one	one	NUM
ftr-477	770	19	small	small	ADJ
ftr-477	770	20	part	part	NOUN
ftr-477	770	21	of	of	ADP
ftr-477	770	22	which	which	PRON
ftr-477	770	23	suggests	suggest	VERB
ftr-477	770	24	that	that	SCONJ
ftr-477	770	25	the	the	DET
ftr-477	770	26	view	view	NOUN
ftr-477	770	27	that	that	SCONJ
ftr-477	770	28	section	section	NOUN
ftr-477	770	29	104(a)(2	104(a)(2	NUM
ftr-477	770	30	)	)	PUNCT
ftr-477	770	31	applies	apply	VERB
ftr-477	770	32	to	to	ADP
ftr-477	770	33	nonphysical	nonphysical	ADJ
ftr-477	770	34	injuries	injury	NOUN
ftr-477	770	35	is	be	AUX
ftr-477	770	36	supported	support	VERB
ftr-477	770	37	by	by	ADP
ftr-477	770	38	a	a	DET
ftr-477	770	39	1989	1989	NUM
ftr-477	770	40	amendment	amendment	NOUN
ftr-477	770	41	stating	state	VERB
ftr-477	770	42	that	that	SCONJ
ftr-477	770	43	section	section	NOUN
ftr-477	770	44	104(a)(2	104(a)(2	NUM
ftr-477	770	45	)	)	PUNCT
ftr-477	770	46	"	"	PUNCT
ftr-477	770	47	shall	shall	AUX
ftr-477	770	48	not	not	PART
ftr-477	770	49	apply	apply	VERB
ftr-477	770	50	to	to	ADP
ftr-477	770	51	any	any	DET
ftr-477	770	52	punitive	punitive	ADJ
ftr-477	770	53	damages	damage	NOUN
ftr-477	770	54	in	in	ADP
ftr-477	770	55	connection	connection	NOUN
ftr-477	770	56	with	with	ADP
ftr-477	770	57	a	a	DET
ftr-477	770	58	case	case	NOUN
ftr-477	770	59	not	not	PART
ftr-477	770	60	involving	involve	VERB
ftr-477	770	61	physical	physical	ADJ
ftr-477	770	62	injury	injury	NOUN
ftr-477	770	63	or	or	CCONJ
ftr-477	770	64	physical	physical	ADJ
ftr-477	770	65	sickness	sickness	NOUN
ftr-477	770	66	.	.	PUNCT
ftr-477	770	67	"	"	PUNCT
ftr-477	771	1	that	that	DET
ftr-477	771	2	part	part	NOUN
ftr-477	771	3	of	of	ADP
ftr-477	771	4	the	the	DET
ftr-477	771	5	footnote	footnote	NOUN
ftr-477	771	6	has	have	AUX
ftr-477	771	7	affected	affect	VERB
ftr-477	771	8	the	the	DET
ftr-477	771	9	view	view	NOUN
ftr-477	771	10	of	of	ADP
ftr-477	771	11	some	some	DET
ftr-477	771	12	judges	judge	NOUN
ftr-477	771	13	as	as	ADP
ftr-477	771	14	to	to	ADP
ftr-477	771	15	the	the	DET
ftr-477	771	16	excludability	excludability	NOUN
ftr-477	771	17	of	of	ADP
ftr-477	771	18	punitive	punitive	ADJ
ftr-477	771	19	damages	damage	NOUN
ftr-477	771	20	.	.	PUNCT
ftr-477	772	1	the	the	DET
ftr-477	772	2	1989	1989	NUM
ftr-477	772	3	amendment	amendment	NOUN
ftr-477	772	4	and	and	CCONJ
ftr-477	772	5	the	the	DET
ftr-477	772	6	supreme	supreme	PROPN
ftr-477	772	7	court	court	PROPN
ftr-477	772	8	's	's	PART
ftr-477	772	9	characterization	characterization	NOUN
ftr-477	772	10	of	of	ADP
ftr-477	772	11	it	it	PRON
ftr-477	772	12	is	be	AUX
ftr-477	772	13	discussed	discuss	VERB
ftr-477	772	14	in	in	ADP
ftr-477	772	15	part	part	NOUN
ftr-477	772	16	v.a	v.a	PROPN
ftr-477	772	17	of	of	ADP
ftr-477	772	18	this	this	DET
ftr-477	772	19	article	article	NOUN
ftr-477	772	20	.	.	PUNCT
ftr-477	773	1	in	in	ADP
ftr-477	773	2	part	part	NOUN
ftr-477	773	3	v.b	v.b	PROPN
ftr-477	773	4	,	,	PUNCT
ftr-477	773	5	the	the	DET
ftr-477	773	6	author	author	NOUN
ftr-477	773	7	discusses	discuss	VERB
ftr-477	773	8	the	the	DET
ftr-477	773	9	excludability	excludability	NOUN
ftr-477	773	10	of	of	ADP
ftr-477	773	11	punitive	punitive	ADJ
ftr-477	773	12	damages	damage	NOUN
ftr-477	773	13	.	.	PUNCT
ftr-477	774	1	as	as	SCONJ
ftr-477	774	2	could	could	AUX
ftr-477	774	3	be	be	AUX
ftr-477	774	4	anticipated	anticipate	VERB
ftr-477	774	5	,	,	PUNCT
ftr-477	774	6	the	the	DET
ftr-477	774	7	decision	decision	NOUN
ftr-477	774	8	in	in	ADP
ftr-477	774	9	burke	burke	PROPN
ftr-477	774	10	has	have	AUX
ftr-477	774	11	had	have	VERB
ftr-477	774	12	a	a	DET
ftr-477	774	13	profound	profound	ADJ
ftr-477	774	14	effect	effect	NOUN
ftr-477	774	15	on	on	ADP
ftr-477	774	16	subsequent	subsequent	ADJ
ftr-477	774	17	litigation	litigation	NOUN
ftr-477	774	18	.	.	PUNCT
ftr-477	775	1	no	no	DET
ftr-477	775	2	more	more	ADV
ftr-477	775	3	vivid	vivid	ADJ
ftr-477	775	4	example	example	NOUN
ftr-477	775	5	of	of	ADP
ftr-477	775	6	that	that	DET
ftr-477	775	7	effect	effect	NOUN
ftr-477	775	8	can	can	AUX
ftr-477	775	9	be	be	AUX
ftr-477	775	10	found	find	VERB
ftr-477	775	11	than	than	ADP
ftr-477	775	12	the	the	DET
ftr-477	775	13	two	two	NUM
ftr-477	775	14	decisions	decision	NOUN
ftr-477	775	15	of	of	ADP
ftr-477	775	16	the	the	DET
ftr-477	775	17	federal	federal	ADJ
ftr-477	775	18	district	district	NOUN
ftr-477	775	19	court	court	PROPN
ftr-477	775	20	of	of	ADP
ftr-477	775	21	kansas	kansas	PROPN
ftr-477	775	22	in	in	ADP
ftr-477	775	23	o'gilvie	o'gilvie	PROPN
ftr-477	775	24	1104	1104	NUM
ftr-477	775	25	and	and	CCONJ
ftr-477	775	26	o'gilvie	o'gilvie	PROPN
ftr-477	775	27	11105	11105	NUM
ftr-477	775	28	in	in	ADP
ftr-477	775	29	o'gilvie	o'gilvie	PROPN
ftr-477	775	30	i	i	PROPN
ftr-477	775	31	,	,	PUNCT
ftr-477	775	32	the	the	DET
ftr-477	775	33	court	court	NOUN
ftr-477	775	34	,	,	PUNCT
ftr-477	775	35	granting	grant	VERB
ftr-477	775	36	the	the	DET
ftr-477	775	37	government	government	NOUN
ftr-477	775	38	's	's	PART
ftr-477	775	39	motion	motion	NOUN
ftr-477	775	40	for	for	ADP
ftr-477	775	41	summary	summary	NOUN
ftr-477	775	42	judgment	judgment	NOUN
ftr-477	775	43	,	,	PUNCT
ftr-477	775	44	held	hold	VERB
ftr-477	775	45	punitive	punitive	ADJ
ftr-477	775	46	damages	damage	NOUN
ftr-477	775	47	in	in	ADP
ftr-477	775	48	a	a	DET
ftr-477	775	49	wrongful	wrongful	ADJ
ftr-477	775	50	death	death	NOUN
ftr-477	775	51	action	action	NOUN
ftr-477	775	52	to	to	PART
ftr-477	775	53	be	be	AUX
ftr-477	775	54	taxable	taxable	ADJ
ftr-477	775	55	because	because	SCONJ
ftr-477	775	56	they	they	PRON
ftr-477	775	57	serve	serve	VERB
ftr-477	775	58	no	no	DET
ftr-477	775	59	compensatory	compensatory	ADJ
ftr-477	775	60	purpose	purpose	NOUN
ftr-477	775	61	and	and	CCONJ
ftr-477	775	62	therefore	therefore	ADV
ftr-477	775	63	are	be	AUX
ftr-477	775	64	not	not	PART
ftr-477	775	65	received	receive	VERB
ftr-477	775	66	"	"	PUNCT
ftr-477	775	67	on	on	ADP
ftr-477	775	68	account	account	NOUN
ftr-477	775	69	of	of	ADP
ftr-477	775	70	personal	personal	ADJ
ftr-477	775	71	injury	injury	NOUN
ftr-477	775	72	,	,	PUNCT
ftr-477	775	73	"	"	PUNCT
ftr-477	775	74	as	as	SCONJ
ftr-477	775	75	required	require	VERB
ftr-477	775	76	by	by	ADP
ftr-477	775	77	section	section	NOUN
ftr-477	775	78	104(a)(2	104(a)(2	NUM
ftr-477	775	79	)	)	PUNCT
ftr-477	775	80	.	.	PUNCT
ftr-477	776	1	o'gilvie	o'gilvie	PROPN
ftr-477	777	1	i	i	PRON
ftr-477	777	2	was	be	AUX
ftr-477	777	3	decided	decide	VERB
ftr-477	777	4	the	the	DET
ftr-477	777	5	same	same	ADJ
ftr-477	777	6	day	day	NOUN
ftr-477	777	7	that	that	SCONJ
ftr-477	777	8	the	the	DET
ftr-477	777	9	supreme	supreme	PROPN
ftr-477	777	10	court	court	PROPN
ftr-477	777	11	promulgated	promulgate	VERB
ftr-477	777	12	its	its	PRON
ftr-477	777	13	burke	burke	NOUN
ftr-477	777	14	decision	decision	NOUN
ftr-477	777	15	.	.	PUNCT
ftr-477	778	1	o'gilvie	o'gilvie	PROPN
ftr-477	778	2	moved	move	VERB
ftr-477	778	3	for	for	ADP
ftr-477	778	4	reconsideration	reconsideration	NOUN
ftr-477	778	5	in	in	ADP
ftr-477	778	6	light	light	NOUN
ftr-477	778	7	of	of	ADP
ftr-477	778	8	burke	burke	PROPN
ftr-477	778	9	.	.	PUNCT
ftr-477	779	1	in	in	ADP
ftr-477	779	2	o'gilvie	o'gilvie	PROPN
ftr-477	779	3	ii	ii	PROPN
ftr-477	779	4	,	,	PUNCT
ftr-477	779	5	the	the	DET
ftr-477	779	6	court	court	NOUN
ftr-477	779	7	granted	grant	VERB
ftr-477	779	8	the	the	DET
ftr-477	779	9	motion	motion	NOUN
ftr-477	779	10	and	and	CCONJ
ftr-477	779	11	changed	change	VERB
ftr-477	779	12	its	its	PRON
ftr-477	779	13	decision	decision	NOUN
ftr-477	779	14	entirely	entirely	ADV
ftr-477	779	15	.	.	PUNCT
ftr-477	780	1	relying	rely	VERB
ftr-477	780	2	on	on	ADP
ftr-477	780	3	its	its	PRON
ftr-477	780	4	reading	reading	NOUN
ftr-477	780	5	of	of	ADP
ftr-477	780	6	burke	burke	PROPN
ftr-477	780	7	,	,	PUNCT
ftr-477	780	8	the	the	DET
ftr-477	780	9	court	court	NOUN
ftr-477	780	10	determined	determine	VERB
ftr-477	780	11	that	that	SCONJ
ftr-477	780	12	it	it	PRON
ftr-477	780	13	had	have	AUX
ftr-477	780	14	erred	err	VERB
ftr-477	780	15	in	in	ADP
ftr-477	780	16	its	its	PRON
ftr-477	780	17	prior	prior	ADJ
ftr-477	780	18	ruling	ruling	NOUN
ftr-477	780	19	by	by	ADP
ftr-477	780	20	focusing	focus	VERB
ftr-477	780	21	on	on	ADP
ftr-477	780	22	the	the	DET
ftr-477	780	23	nature	nature	NOUN
ftr-477	780	24	of	of	ADP
ftr-477	780	25	the	the	DET
ftr-477	780	26	punitive	punitive	ADJ
ftr-477	780	27	damage	damage	NOUN
ftr-477	780	28	award	award	NOUN
ftr-477	780	29	,	,	PUNCT
ftr-477	780	30	rather	rather	ADV
ftr-477	780	31	than	than	ADP
ftr-477	780	32	on	on	ADP
ftr-477	780	33	the	the	DET
ftr-477	780	34	nature	nature	NOUN
ftr-477	780	35	of	of	ADP
ftr-477	780	36	the	the	DET
ftr-477	780	37	underlying	underlie	VERB
ftr-477	780	38	claim	claim	NOUN
ftr-477	780	39	.	.	PUNCT
ftr-477	781	1	102	102	NUM
ftr-477	781	2	.	.	PUNCT
ftr-477	782	1	i	i	PRON
ftr-477	782	2	d.	d.	PROPN
ftr-477	782	3	at	at	ADP
ftr-477	782	4	1872	1872	NUM
ftr-477	782	5	.	.	PUNCT
ftr-477	783	1	103	103	NUM
ftr-477	783	2	.	.	PUNCT
ftr-477	784	1	as	as	SCONJ
ftr-477	784	2	noted	note	VERB
ftr-477	784	3	in	in	ADP
ftr-477	784	4	part	part	NOUN
ftr-477	784	5	ii.e	ii.e	ADV
ftr-477	784	6	,	,	PUNCT
ftr-477	784	7	title	title	NOUN
ftr-477	784	8	vii	vii	PROPN
ftr-477	784	9	was	be	AUX
ftr-477	784	10	amended	amend	VERB
ftr-477	784	11	in	in	ADP
ftr-477	784	12	1991	1991	NUM
ftr-477	784	13	to	to	PART
ftr-477	784	14	provide	provide	VERB
ftr-477	784	15	a	a	DET
ftr-477	784	16	broad	broad	ADJ
ftr-477	784	17	range	range	NOUN
ftr-477	784	18	of	of	ADP
ftr-477	784	19	damages	damage	NOUN
ftr-477	784	20	for	for	ADP
ftr-477	784	21	disparate	disparate	ADJ
ftr-477	784	22	treatment	treatment	NOUN
ftr-477	784	23	type	type	NOUN
ftr-477	784	24	violations	violation	NOUN
ftr-477	784	25	of	of	ADP
ftr-477	784	26	that	that	DET
ftr-477	784	27	act	act	NOUN
ftr-477	784	28	(	(	PUNCT
ftr-477	784	29	intentional	intentional	ADJ
ftr-477	784	30	discrimination	discrimination	NOUN
ftr-477	784	31	)	)	PUNCT
ftr-477	784	32	.	.	PUNCT
ftr-477	785	1	the	the	DET
ftr-477	785	2	amended	amend	VERB
ftr-477	785	3	version	version	NOUN
ftr-477	785	4	did	do	AUX
ftr-477	785	5	not	not	PART
ftr-477	785	6	apply	apply	VERB
ftr-477	785	7	in	in	ADP
ftr-477	785	8	burke	burke	NOUN
ftr-477	785	9	because	because	SCONJ
ftr-477	785	10	the	the	DET
ftr-477	785	11	facts	fact	NOUN
ftr-477	785	12	of	of	ADP
ftr-477	785	13	the	the	DET
ftr-477	785	14	case	case	NOUN
ftr-477	785	15	arose	arise	VERB
ftr-477	785	16	before	before	ADP
ftr-477	785	17	the	the	DET
ftr-477	785	18	effective	effective	ADJ
ftr-477	785	19	date	date	NOUN
ftr-477	785	20	of	of	ADP
ftr-477	785	21	the	the	DET
ftr-477	785	22	amendment	amendment	NOUN
ftr-477	785	23	.	.	PUNCT
ftr-477	786	1	104	104	NUM
ftr-477	786	2	.	.	PUNCT
ftr-477	787	1	o'gilvie	o'gilvie	PROPN
ftr-477	787	2	v.	v.	ADP
ftr-477	787	3	united	united	PROPN
ftr-477	787	4	states	states	PROPN
ftr-477	787	5	,	,	PUNCT
ftr-477	787	6	92	92	NUM
ftr-477	787	7	-	-	SYM
ftr-477	787	8	2	2	NUM
ftr-477	787	9	u.s	u.s	PROPN
ftr-477	787	10	.	.	PROPN
ftr-477	787	11	tax	tax	PROPN
ftr-477	787	12	cas	cas	PROPN
ftr-477	787	13	.	.	PUNCT
ftr-477	788	1	(	(	PUNCT
ftr-477	788	2	cch	cch	PROPN
ftr-477	788	3	)	)	PUNCT
ftr-477	788	4	50,344	50,344	NUM
ftr-477	788	5	,	,	PUNCT
ftr-477	788	6	70	70	NUM
ftr-477	788	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-477	788	8	(	(	PUNCT
ftr-477	788	9	p	p	NOUN
ftr-477	788	10	-	-	PUNCT
ftr-477	788	11	h	h	NOUN
ftr-477	788	12	)	)	PUNCT
ftr-477	788	13	92	92	NUM
ftr-477	788	14	-	-	SYM
ftr-477	788	15	5069	5069	NUM
ftr-477	788	16	(	(	PUNCT
ftr-477	788	17	d.	d.	PROPN
ftr-477	788	18	kan	kan	PROPN
ftr-477	788	19	.	.	PROPN
ftr-477	788	20	1992	1992	NUM
ftr-477	788	21	)	)	PUNCT
ftr-477	788	22	.	.	PUNCT
ftr-477	789	1	105	105	NUM
ftr-477	789	2	.	.	PUNCT
ftr-477	789	3	o'gilvie	o'gilvie	PROPN
ftr-477	789	4	v.	v.	ADP
ftr-477	789	5	united	united	PROPN
ftr-477	789	6	states	states	PROPN
ftr-477	789	7	,	,	PUNCT
ftr-477	789	8	92	92	NUM
ftr-477	789	9	-	-	SYM
ftr-477	789	10	2	2	NUM
ftr-477	789	11	u.s	u.s	PROPN
ftr-477	789	12	.	.	PROPN
ftr-477	789	13	tax	tax	PROPN
ftr-477	789	14	cas	cas	PROPN
ftr-477	789	15	.	.	PUNCT
ftr-477	790	1	(	(	PUNCT
ftr-477	790	2	cch	cch	PROPN
ftr-477	790	3	)	)	PUNCT
ftr-477	790	4	t	t	PROPN
ftr-477	790	5	50,567	50,567	NUM
ftr-477	790	6	,	,	PUNCT
ftr-477	790	7	71	71	NUM
ftr-477	790	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-477	790	9	(	(	PUNCT
ftr-477	790	10	p	p	NOUN
ftr-477	790	11	-	-	PUNCT
ftr-477	790	12	h	h	NOUN
ftr-477	790	13	)	)	PUNCT
ftr-477	790	14	93	93	NUM
ftr-477	790	15	-	-	SYM
ftr-477	790	16	547	547	NUM
ftr-477	790	17	(	(	PUNCT
ftr-477	790	18	d.	d.	PROPN
ftr-477	790	19	kan	kan	PROPN
ftr-477	790	20	.	.	PROPN
ftr-477	790	21	1992	1992	NUM
ftr-477	790	22	)	)	PUNCT
ftr-477	790	23	.	.	PUNCT
ftr-477	791	1	[	[	X
ftr-477	791	2	vol	vol	NOUN
ftr-477	791	3	2:6	2:6	NUM
ftr-477	791	4	compensatory	compensatory	ADJ
ftr-477	791	5	and	and	CCONJ
ftr-477	791	6	punitive	punitive	ADJ
ftr-477	791	7	damages	damage	NOUN
ftr-477	791	8	since	since	SCONJ
ftr-477	791	9	the	the	DET
ftr-477	791	10	underlying	underlying	ADJ
ftr-477	791	11	claim	claim	NOUN
ftr-477	791	12	was	be	AUX
ftr-477	791	13	tort	tort	NOUN
ftr-477	791	14	-	-	PUNCT
ftr-477	791	15	type	type	NOUN
ftr-477	791	16	,	,	PUNCT
ftr-477	791	17	the	the	DET
ftr-477	791	18	court	court	NOUN
ftr-477	791	19	decided	decide	VERB
ftr-477	791	20	that	that	SCONJ
ftr-477	791	21	"	"	PUNCT
ftr-477	791	22	its	its	PRON
ftr-477	791	23	previous	previous	ADJ
ftr-477	791	24	order	order	NOUN
ftr-477	791	25	is	be	AUX
ftr-477	791	26	contrary	contrary	ADJ
ftr-477	791	27	to	to	ADP
ftr-477	791	28	burke	burke	PROPN
ftr-477	791	29	and	and	CCONJ
ftr-477	791	30	must	must	AUX
ftr-477	791	31	be	be	AUX
ftr-477	791	32	reversed	reverse	VERB
ftr-477	791	33	.	.	PUNCT
ftr-477	792	1	"'6	"'6	PUNCT
ftr-477	792	2	summary	summary	NOUN
ftr-477	792	3	judgment	judgment	NOUN
ftr-477	792	4	was	be	AUX
ftr-477	792	5	granted	grant	VERB
ftr-477	792	6	for	for	ADP
ftr-477	792	7	the	the	DET
ftr-477	792	8	taxpayer	taxpayer	NOUN
ftr-477	792	9	.	.	PUNCT
ftr-477	793	1	at	at	ADP
ftr-477	793	2	this	this	DET
ftr-477	793	3	writing	writing	NOUN
ftr-477	793	4	,	,	PUNCT
ftr-477	793	5	an	an	DET
ftr-477	793	6	appeal	appeal	NOUN
ftr-477	793	7	is	be	AUX
ftr-477	793	8	pending	pende	VERB
ftr-477	793	9	in	in	ADP
ftr-477	793	10	the	the	DET
ftr-477	793	11	tenth	tenth	ADJ
ftr-477	793	12	circuit	circuit	NOUN
ftr-477	793	13	.	.	PUNCT
ftr-477	794	1	in	in	ADP
ftr-477	794	2	horton	horton	PROPN
ftr-477	794	3	v.	v.	ADP
ftr-477	794	4	commissioner,10	commissioner,10	PROPN
ftr-477	794	5	7	7	NUM
ftr-477	794	6	the	the	DET
ftr-477	794	7	tax	tax	NOUN
ftr-477	794	8	court	court	NOUN
ftr-477	794	9	,	,	PUNCT
ftr-477	794	10	with	with	ADP
ftr-477	794	11	only	only	ADV
ftr-477	794	12	three	three	NUM
ftr-477	794	13	judges	judge	NOUN
ftr-477	794	14	dissenting	dissent	VERB
ftr-477	794	15	,	,	PUNCT
ftr-477	794	16	held	hold	VERB
ftr-477	794	17	that	that	SCONJ
ftr-477	794	18	punitive	punitive	ADJ
ftr-477	794	19	damages	damage	NOUN
ftr-477	794	20	in	in	ADP
ftr-477	794	21	connection	connection	NOUN
ftr-477	794	22	with	with	ADP
ftr-477	794	23	a	a	DET
ftr-477	794	24	personal	personal	ADJ
ftr-477	794	25	injury	injury	NOUN
ftr-477	794	26	claim	claim	NOUN
ftr-477	794	27	in	in	ADP
ftr-477	794	28	tort	tort	NOUN
ftr-477	794	29	are	be	AUX
ftr-477	794	30	excluded	exclude	VERB
ftr-477	794	31	from	from	ADP
ftr-477	794	32	income	income	NOUN
ftr-477	794	33	by	by	ADP
ftr-477	794	34	section	section	NOUN
ftr-477	794	35	104(a)(2	104(a)(2	NUM
ftr-477	794	36	)	)	PUNCT
ftr-477	794	37	.	.	PUNCT
ftr-477	795	1	the	the	DET
ftr-477	795	2	court	court	NOUN
ftr-477	795	3	adhered	adhere	VERB
ftr-477	795	4	to	to	ADP
ftr-477	795	5	its	its	PRON
ftr-477	795	6	pre	pre	ADJ
ftr-477	795	7	-	-	ADJ
ftr-477	795	8	burke	burke	ADJ
ftr-477	795	9	decision	decision	NOUN
ftr-477	795	10	to	to	ADP
ftr-477	795	11	that	that	DET
ftr-477	795	12	effect	effect	NOUN
ftr-477	795	13	in	in	ADP
ftr-477	795	14	miller	miller	PROPN
ftr-477	795	15	,	,	PUNCT
ftr-477	795	16	even	even	ADV
ftr-477	795	17	though	though	SCONJ
ftr-477	795	18	miller	miller	PROPN
ftr-477	795	19	was	be	AUX
ftr-477	795	20	reversed	reverse	VERB
ftr-477	795	21	by	by	ADP
ftr-477	795	22	the	the	DET
ftr-477	795	23	fourth	fourth	ADJ
ftr-477	795	24	circuit	circuit	NOUN
ftr-477	795	25	.	.	PUNCT
ftr-477	796	1	'0	'0	X
ftr-477	796	2	8	8	NUM
ftr-477	796	3	in	in	ADP
ftr-477	796	4	horton	horton	PROPN
ftr-477	796	5	,	,	PUNCT
ftr-477	796	6	the	the	DET
ftr-477	796	7	court	court	NOUN
ftr-477	796	8	placed	place	VERB
ftr-477	796	9	great	great	ADJ
ftr-477	796	10	reliance	reliance	NOUN
ftr-477	796	11	on	on	ADP
ftr-477	796	12	the	the	DET
ftr-477	796	13	supreme	supreme	PROPN
ftr-477	796	14	court	court	PROPN
ftr-477	796	15	's	's	PART
ftr-477	796	16	opinion	opinion	NOUN
ftr-477	796	17	in	in	ADP
ftr-477	796	18	burke	burke	PROPN
ftr-477	796	19	,	,	PUNCT
ftr-477	796	20	construing	construe	VERB
ftr-477	796	21	burke	burke	PROPN
ftr-477	796	22	to	to	PART
ftr-477	796	23	hold	hold	VERB
ftr-477	796	24	that	that	SCONJ
ftr-477	796	25	once	once	SCONJ
ftr-477	796	26	it	it	PRON
ftr-477	796	27	is	be	AUX
ftr-477	796	28	determined	determine	VERB
ftr-477	796	29	that	that	SCONJ
ftr-477	796	30	the	the	DET
ftr-477	796	31	taxpayer	taxpayer	NOUN
ftr-477	796	32	's	's	PART
ftr-477	796	33	claim	claim	NOUN
ftr-477	796	34	was	be	AUX
ftr-477	796	35	based	base	VERB
ftr-477	796	36	on	on	ADP
ftr-477	796	37	tort	tort	NOUN
ftr-477	796	38	or	or	CCONJ
ftr-477	796	39	torttype	torttype	NOUN
ftr-477	796	40	rights	right	NOUN
ftr-477	796	41	,	,	PUNCT
ftr-477	796	42	any	any	DET
ftr-477	796	43	damages	damage	NOUN
ftr-477	796	44	obtained	obtain	VERB
ftr-477	796	45	pursuant	pursuant	ADV
ftr-477	796	46	to	to	ADP
ftr-477	796	47	the	the	DET
ftr-477	796	48	claim	claim	NOUN
ftr-477	796	49	(	(	PUNCT
ftr-477	796	50	including	include	VERB
ftr-477	796	51	punitive	punitive	ADJ
ftr-477	796	52	damages	damage	NOUN
ftr-477	796	53	)	)	PUNCT
ftr-477	796	54	are	be	AUX
ftr-477	796	55	excluded	exclude	VERB
ftr-477	796	56	from	from	ADP
ftr-477	796	57	income	income	NOUN
ftr-477	796	58	.	.	PUNCT
ftr-477	797	1	the	the	DET
ftr-477	797	2	court	court	NOUN
ftr-477	797	3	buttressed	buttress	VERB
ftr-477	797	4	its	its	PRON
ftr-477	797	5	reading	reading	NOUN
ftr-477	797	6	of	of	ADP
ftr-477	797	7	burke	burke	NOUN
ftr-477	797	8	by	by	ADP
ftr-477	797	9	noting	note	VERB
ftr-477	797	10	that	that	SCONJ
ftr-477	797	11	the	the	DET
ftr-477	797	12	supreme	supreme	PROPN
ftr-477	797	13	court	court	PROPN
ftr-477	797	14	mentioned	mention	VERB
ftr-477	797	15	punitive	punitive	ADJ
ftr-477	797	16	damages	damage	NOUN
ftr-477	797	17	as	as	ADP
ftr-477	797	18	one	one	NUM
ftr-477	797	19	of	of	ADP
ftr-477	797	20	the	the	DET
ftr-477	797	21	remedies	remedy	NOUN
ftr-477	797	22	typically	typically	ADV
ftr-477	797	23	available	available	ADJ
ftr-477	797	24	for	for	ADP
ftr-477	797	25	torts	tort	NOUN
ftr-477	797	26	and	and	CCONJ
ftr-477	797	27	that	that	SCONJ
ftr-477	797	28	it	it	PRON
ftr-477	797	29	was	be	AUX
ftr-477	797	30	the	the	DET
ftr-477	797	31	unavailability	unavailability	NOUN
ftr-477	797	32	of	of	ADP
ftr-477	797	33	a	a	DET
ftr-477	797	34	range	range	NOUN
ftr-477	797	35	of	of	ADP
ftr-477	797	36	damages	damage	NOUN
ftr-477	797	37	that	that	PRON
ftr-477	797	38	led	lead	VERB
ftr-477	797	39	the	the	DET
ftr-477	797	40	supreme	supreme	PROPN
ftr-477	797	41	court	court	PROPN
ftr-477	797	42	to	to	PART
ftr-477	797	43	determine	determine	VERB
ftr-477	797	44	that	that	SCONJ
ftr-477	797	45	the	the	DET
ftr-477	797	46	damages	damage	NOUN
ftr-477	797	47	at	at	ADP
ftr-477	797	48	issue	issue	NOUN
ftr-477	797	49	in	in	ADP
ftr-477	797	50	burke	burke	PROPN
ftr-477	797	51	were	be	AUX
ftr-477	797	52	taxable	taxable	ADJ
ftr-477	797	53	.	.	PUNCT
ftr-477	798	1	in	in	ADP
ftr-477	798	2	affirming	affirm	VERB
ftr-477	798	3	the	the	DET
ftr-477	798	4	tax	tax	NOUN
ftr-477	798	5	court	court	NOUN
ftr-477	798	6	's	's	PART
ftr-477	798	7	decision	decision	NOUN
ftr-477	798	8	in	in	ADP
ftr-477	798	9	horton	horton	PROPN
ftr-477	798	10	,	,	PUNCT
ftr-477	798	11	the	the	DET
ftr-477	798	12	sixth	sixth	ADJ
ftr-477	798	13	circuit	circuit	NOUN
ftr-477	798	14	(	(	PUNCT
ftr-477	798	15	in	in	ADP
ftr-477	798	16	a	a	DET
ftr-477	798	17	divided	divide	VERB
ftr-477	798	18	decision	decision	NOUN
ftr-477	798	19	)	)	PUNCT
ftr-477	798	20	also	also	ADV
ftr-477	798	21	gave	give	VERB
ftr-477	798	22	weight	weight	NOUN
ftr-477	798	23	to	to	ADP
ftr-477	798	24	burke	burke	PROPN
ftr-477	798	25	.	.	PUNCT
ftr-477	799	1	as	as	SCONJ
ftr-477	799	2	previously	previously	ADV
ftr-477	799	3	noted	note	VERB
ftr-477	799	4	,	,	PUNCT
ftr-477	799	5	three	three	NUM
ftr-477	799	6	courts	court	NOUN
ftr-477	799	7	of	of	ADP
ftr-477	799	8	appeals	appeal	NOUN
ftr-477	799	9	have	have	AUX
ftr-477	799	10	recently	recently	ADV
ftr-477	799	11	held	hold	VERB
ftr-477	799	12	that	that	SCONJ
ftr-477	799	13	punitive	punitive	ADJ
ftr-477	799	14	damages	damage	NOUN
ftr-477	799	15	are	be	AUX
ftr-477	799	16	taxable	taxable	ADJ
ftr-477	799	17	.	.	PUNCT
ftr-477	799	18	"	"	PUNCT
ftr-477	800	1	9	9	NUM
ftr-477	800	2	one	one	NUM
ftr-477	800	3	of	of	ADP
ftr-477	800	4	those	those	DET
ftr-477	800	5	cases	case	NOUN
ftr-477	800	6	,	,	PUNCT
ftr-477	800	7	the	the	DET
ftr-477	800	8	ninth	ninth	ADJ
ftr-477	800	9	circuit	circuit	NOUN
ftr-477	800	10	's	's	PART
ftr-477	800	11	decision	decision	NOUN
ftr-477	800	12	in	in	ADP
ftr-477	800	13	hawkins	hawkins	PROPN
ftr-477	800	14	v.	v.	PROPN
ftr-477	800	15	united	united	PROPN
ftr-477	800	16	states	states	PROPN
ftr-477	800	17	,	,	PUNCT
ftr-477	800	18	was	be	AUX
ftr-477	800	19	a	a	DET
ftr-477	800	20	divided	divide	VERB
ftr-477	800	21	decision	decision	NOUN
ftr-477	800	22	.	.	PUNCT
ftr-477	801	1	in	in	ADP
ftr-477	801	2	his	his	PRON
ftr-477	801	3	dissent	dissent	NOUN
ftr-477	801	4	in	in	ADP
ftr-477	801	5	that	that	DET
ftr-477	801	6	case	case	NOUN
ftr-477	801	7	,	,	PUNCT
ftr-477	801	8	judge	judge	PROPN
ftr-477	801	9	trott	trott	PROPN
ftr-477	801	10	gave	give	VERB
ftr-477	801	11	great	great	ADJ
ftr-477	801	12	weight	weight	NOUN
ftr-477	801	13	to	to	ADP
ftr-477	801	14	the	the	DET
ftr-477	801	15	burke	burke	NOUN
ftr-477	801	16	decision	decision	NOUN
ftr-477	801	17	.	.	PUNCT
ftr-477	802	1	the	the	DET
ftr-477	802	2	courts	court	NOUN
ftr-477	802	3	are	be	AUX
ftr-477	802	4	also	also	ADV
ftr-477	802	5	divided	divide	VERB
ftr-477	802	6	on	on	ADP
ftr-477	802	7	whether	whether	SCONJ
ftr-477	802	8	the	the	DET
ftr-477	802	9	section	section	NOUN
ftr-477	802	10	104(a)(2	104(a)(2	NUM
ftr-477	802	11	)	)	PUNCT
ftr-477	802	12	exclusion	exclusion	NOUN
ftr-477	802	13	applies	apply	VERB
ftr-477	802	14	to	to	ADP
ftr-477	802	15	damages	damage	NOUN
ftr-477	802	16	obtained	obtain	VERB
ftr-477	802	17	under	under	ADP
ftr-477	802	18	the	the	DET
ftr-477	802	19	age	age	NOUN
ftr-477	802	20	discrimination	discrimination	NOUN
ftr-477	802	21	in	in	ADP
ftr-477	802	22	employment	employment	NOUN
ftr-477	802	23	act	act	NOUN
ftr-477	802	24	of	of	ADP
ftr-477	802	25	1967	1967	NUM
ftr-477	802	26	(	(	PUNCT
ftr-477	802	27	adea)."0	adea)."0	VERB
ftr-477	802	28	the	the	DET
ftr-477	802	29	adea	adea	NOUN
ftr-477	802	30	permits	permit	VERB
ftr-477	802	31	equitable	equitable	ADJ
ftr-477	802	32	relief	relief	NOUN
ftr-477	802	33	and	and	CCONJ
ftr-477	802	34	the	the	DET
ftr-477	802	35	award	award	NOUN
ftr-477	802	36	of	of	ADP
ftr-477	802	37	only	only	ADV
ftr-477	802	38	two	two	NUM
ftr-477	802	39	types	type	NOUN
ftr-477	802	40	of	of	ADP
ftr-477	802	41	damages	damage	NOUN
ftr-477	802	42	:	:	PUNCT
ftr-477	802	43	damages	damage	NOUN
ftr-477	802	44	for	for	ADP
ftr-477	802	45	pecuniary	pecuniary	ADJ
ftr-477	802	46	losses	loss	NOUN
ftr-477	802	47	(	(	PUNCT
ftr-477	802	48	backpay	backpay	NOUN
ftr-477	802	49	)	)	PUNCT
ftr-477	802	50	and	and	CCONJ
ftr-477	802	51	liquidated	liquidate	VERB
ftr-477	802	52	damages	damage	NOUN
ftr-477	802	53	of	of	ADP
ftr-477	802	54	an	an	DET
ftr-477	802	55	equal	equal	ADJ
ftr-477	802	56	amount	amount	NOUN
ftr-477	802	57	.	.	PUNCT
ftr-477	803	1	"	"	PUNCT
ftr-477	803	2	'	'	PUNCT
ftr-477	803	3	liquidated	liquidate	VERB
ftr-477	803	4	damages	damage	NOUN
ftr-477	803	5	are	be	AUX
ftr-477	803	6	only	only	ADV
ftr-477	803	7	allowed	allow	VERB
ftr-477	803	8	for	for	ADP
ftr-477	803	9	willful	willful	ADJ
ftr-477	803	10	violations	violation	NOUN
ftr-477	803	11	.	.	PUNCT
ftr-477	804	1	before	before	ADP
ftr-477	804	2	burke	burke	PROPN
ftr-477	804	3	,	,	PUNCT
ftr-477	804	4	the	the	DET
ftr-477	804	5	tax	tax	NOUN
ftr-477	804	6	court	court	NOUN
ftr-477	804	7	(	(	PUNCT
ftr-477	804	8	overruling	overrule	VERB
ftr-477	804	9	several	several	ADJ
ftr-477	804	10	prior	prior	ADJ
ftr-477	804	11	decisions	decision	NOUN
ftr-477	804	12	of	of	ADP
ftr-477	804	13	that	that	DET
ftr-477	804	14	court	court	NOUN
ftr-477	804	15	)	)	PUNCT
ftr-477	804	16	held	hold	VERB
ftr-477	804	17	in	in	ADP
ftr-477	804	18	downey	downey	PROPN
ftr-477	804	19	i	i	PRON
ftr-477	804	20	that	that	SCONJ
ftr-477	804	21	both	both	PRON
ftr-477	804	22	backpay	backpay	VERB
ftr-477	804	23	and	and	CCONJ
ftr-477	804	24	liquidated	liquidate	VERB
ftr-477	804	25	damages	damage	NOUN
ftr-477	804	26	received	receive	VERB
ftr-477	804	27	on	on	ADP
ftr-477	804	28	an	an	DET
ftr-477	804	29	adea	adea	NOUN
ftr-477	804	30	claim	claim	NOUN
ftr-477	804	31	are	be	AUX
ftr-477	804	32	excluded	exclude	VERB
ftr-477	804	33	from	from	ADP
ftr-477	804	34	income	income	NOUN
ftr-477	804	35	by	by	ADP
ftr-477	804	36	section	section	NOUN
ftr-477	804	37	104(a)(2	104(a)(2	NUM
ftr-477	804	38	)	)	PUNCT
ftr-477	804	39	.	.	PUNCT
ftr-477	804	40	'	'	PUNCT
ftr-477	805	1	2	2	NUM
ftr-477	805	2	the	the	DET
ftr-477	805	3	taxpayer	taxpayer	NOUN
ftr-477	805	4	in	in	ADP
ftr-477	805	5	downey	downey	PROPN
ftr-477	805	6	obtained	obtain	VERB
ftr-477	805	7	a	a	DET
ftr-477	805	8	settlement	settlement	NOUN
ftr-477	805	9	on	on	ADP
ftr-477	805	10	an	an	DET
ftr-477	805	11	adea	adea	NOUN
ftr-477	805	12	106	106	NUM
ftr-477	805	13	.	.	PUNCT
ftr-477	806	1	92	92	NUM
ftr-477	806	2	-	-	SYM
ftr-477	806	3	2	2	NUM
ftr-477	806	4	u.s	u.s	PROPN
ftr-477	806	5	.	.	PROPN
ftr-477	806	6	tax	tax	PROPN
ftr-477	806	7	cas	cas	PROPN
ftr-477	806	8	.	.	PUNCT
ftr-477	806	9	(	(	PUNCT
ftr-477	806	10	cch	cch	PROPN
ftr-477	806	11	)	)	PUNCT
ftr-477	806	12	at	at	ADP
ftr-477	806	13	50,567	50,567	NUM
ftr-477	806	14	,	,	PUNCT
ftr-477	806	15	71	71	NUM
ftr-477	806	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-477	806	17	(	(	PUNCT
ftr-477	806	18	p	p	NOUN
ftr-477	806	19	-	-	PUNCT
ftr-477	806	20	h	h	NOUN
ftr-477	806	21	)	)	PUNCT
ftr-477	806	22	at	at	ADP
ftr-477	806	23	93	93	NUM
ftr-477	806	24	-	-	SYM
ftr-477	806	25	548	548	NUM
ftr-477	806	26	.	.	PUNCT
ftr-477	807	1	107	107	NUM
ftr-477	807	2	.	.	NOUN
ftr-477	807	3	100	100	NUM
ftr-477	807	4	t.c	t.c	PROPN
ftr-477	807	5	.	.	PROPN
ftr-477	807	6	93	93	NUM
ftr-477	807	7	(	(	PUNCT
ftr-477	807	8	1993	1993	NUM
ftr-477	807	9	)	)	PUNCT
ftr-477	807	10	(	(	PUNCT
ftr-477	807	11	reviewed	review	VERB
ftr-477	807	12	by	by	ADP
ftr-477	807	13	the	the	DET
ftr-477	807	14	court	court	NOUN
ftr-477	807	15	)	)	PUNCT
ftr-477	807	16	,	,	PUNCT
ftr-477	807	17	aff'd	aff'd	NOUN
ftr-477	807	18	,	,	PUNCT
ftr-477	807	19	33	33	NUM
ftr-477	807	20	f.3d	f.3d	NUM
ftr-477	807	21	625	625	NUM
ftr-477	807	22	(	(	PUNCT
ftr-477	807	23	6th	6th	ADJ
ftr-477	807	24	cir	cir	NOUN
ftr-477	807	25	.	.	PROPN
ftr-477	807	26	1994	1994	NUM
ftr-477	807	27	)	)	PUNCT
ftr-477	807	28	(	(	PUNCT
ftr-477	807	29	2	2	NUM
ftr-477	807	30	-	-	SYM
ftr-477	807	31	1	1	NUM
ftr-477	807	32	decision	decision	NOUN
ftr-477	807	33	)	)	PUNCT
ftr-477	807	34	.	.	PUNCT
ftr-477	808	1	108	108	NUM
ftr-477	808	2	.	.	PUNCT
ftr-477	809	1	miller	miller	PROPN
ftr-477	809	2	v.	v.	PROPN
ftr-477	809	3	commissioner	commissioner	PROPN
ftr-477	809	4	,	,	PUNCT
ftr-477	809	5	93	93	NUM
ftr-477	809	6	t.c	t.c	PROPN
ftr-477	809	7	.	.	PROPN
ftr-477	809	8	330	330	NUM
ftr-477	809	9	(	(	PUNCT
ftr-477	809	10	1989	1989	NUM
ftr-477	809	11	)	)	PUNCT
ftr-477	809	12	(	(	PUNCT
ftr-477	809	13	reviewed	review	VERB
ftr-477	809	14	by	by	ADP
ftr-477	809	15	the	the	DET
ftr-477	809	16	court	court	NOUN
ftr-477	809	17	)	)	PUNCT
ftr-477	809	18	,	,	PUNCT
ftr-477	809	19	rev'd	rev'd	ADJ
ftr-477	809	20	sub	sub	NOUN
ftr-477	809	21	nora	nora	PROPN
ftr-477	809	22	.	.	PUNCT
ftr-477	810	1	commissioner	commissioner	PROPN
ftr-477	810	2	v.	v.	PROPN
ftr-477	810	3	miller	miller	PROPN
ftr-477	810	4	,	,	PUNCT
ftr-477	810	5	914	914	NUM
ftr-477	810	6	f.2d	f.2d	X
ftr-477	810	7	586	586	NUM
ftr-477	810	8	(	(	PUNCT
ftr-477	810	9	4th	4th	ADJ
ftr-477	810	10	cir	cir	NOUN
ftr-477	810	11	.	.	PUNCT
ftr-477	810	12	1990	1990	NUM
ftr-477	810	13	)	)	PUNCT
ftr-477	810	14	.	.	PUNCT
ftr-477	811	1	109	109	NUM
ftr-477	811	2	.	.	PUNCT
ftr-477	811	3	hawkins	hawkins	PROPN
ftr-477	811	4	v.	v.	PROPN
ftr-477	811	5	united	united	PROPN
ftr-477	811	6	states	states	PROPN
ftr-477	811	7	,	,	PUNCT
ftr-477	811	8	30	30	NUM
ftr-477	811	9	f.3d	f.3d	NUM
ftr-477	811	10	1077	1077	NUM
ftr-477	811	11	(	(	PUNCT
ftr-477	811	12	9th	9th	ADJ
ftr-477	811	13	cir	cir	NOUN
ftr-477	811	14	.	.	PUNCT
ftr-477	811	15	)	)	PUNCT
ftr-477	812	1	(	(	PUNCT
ftr-477	812	2	2	2	NUM
ftr-477	812	3	-	-	SYM
ftr-477	812	4	1	1	NUM
ftr-477	812	5	decision	decision	NOUN
ftr-477	812	6	)	)	PUNCT
ftr-477	812	7	,	,	PUNCT
ftr-477	812	8	cert	cert	PROPN
ftr-477	812	9	.	.	PUNCT
ftr-477	813	1	denied	deny	VERB
ftr-477	813	2	,	,	PUNCT
ftr-477	813	3	115	115	NUM
ftr-477	813	4	s.	s.	PROPN
ftr-477	813	5	ct	ct	PROPN
ftr-477	813	6	.	.	PROPN
ftr-477	814	1	648	648	NUM
ftr-477	814	2	(	(	PUNCT
ftr-477	814	3	1994	1994	NUM
ftr-477	814	4	)	)	PUNCT
ftr-477	814	5	;	;	PUNCT
ftr-477	815	1	reese	reese	PROPN
ftr-477	815	2	v.	v.	PROPN
ftr-477	815	3	commissioner	commissioner	PROPN
ftr-477	815	4	,	,	PUNCT
ftr-477	815	5	24	24	NUM
ftr-477	815	6	f.3d	f.3d	NUM
ftr-477	815	7	228	228	NUM
ftr-477	815	8	(	(	PUNCT
ftr-477	815	9	fed	fed	PROPN
ftr-477	815	10	cir	cir	PROPN
ftr-477	815	11	.	.	PROPN
ftr-477	815	12	1994	1994	NUM
ftr-477	815	13	)	)	PUNCT
ftr-477	815	14	;	;	PUNCT
ftr-477	815	15	commissioner	commissioner	NOUN
ftr-477	815	16	v.	v.	PROPN
ftr-477	815	17	miller	miller	PROPN
ftr-477	815	18	,	,	PUNCT
ftr-477	815	19	914	914	NUM
ftr-477	815	20	f.2d	f.2d	X
ftr-477	815	21	586	586	NUM
ftr-477	815	22	(	(	PUNCT
ftr-477	815	23	4th	4th	ADJ
ftr-477	815	24	cir	cir	NOUN
ftr-477	815	25	.	.	PUNCT
ftr-477	815	26	1990	1990	NUM
ftr-477	815	27	)	)	PUNCT
ftr-477	815	28	.	.	PUNCT
ftr-477	816	1	110	110	NUM
ftr-477	816	2	.	.	NOUN
ftr-477	816	3	29	29	NUM
ftr-477	816	4	u.s.c	u.s.c	NOUN
ftr-477	816	5	.	.	PUNCT
ftr-477	817	1	§	§	PROPN
ftr-477	817	2	§	§	PROPN
ftr-477	817	3	621	621	NUM
ftr-477	817	4	-	-	SYM
ftr-477	817	5	634	634	NUM
ftr-477	817	6	.	.	PUNCT
ftr-477	817	7	ill	ill	ADJ
ftr-477	817	8	.	.	PROPN
ftr-477	817	9	29	29	NUM
ftr-477	817	10	u.s.c	u.s.c	NOUN
ftr-477	817	11	.	.	PUNCT
ftr-477	818	1	§	§	PROPN
ftr-477	818	2	§	§	PROPN
ftr-477	818	3	626(b	626(b	PROPN
ftr-477	818	4	)	)	PUNCT
ftr-477	818	5	,	,	PUNCT
ftr-477	818	6	216(b	216(b	PROPN
ftr-477	818	7	)	)	PUNCT
ftr-477	818	8	.	.	PUNCT
ftr-477	819	1	112	112	NUM
ftr-477	819	2	.	.	PUNCT
ftr-477	820	1	downey	downey	PROPN
ftr-477	820	2	v.	v.	PROPN
ftr-477	820	3	commissioner	commissioner	PROPN
ftr-477	820	4	,	,	PUNCT
ftr-477	820	5	97	97	NUM
ftr-477	820	6	t.c	t.c	NOUN
ftr-477	820	7	.	.	PROPN
ftr-477	820	8	150	150	NUM
ftr-477	820	9	(	(	PUNCT
ftr-477	820	10	1991	1991	NUM
ftr-477	820	11	)	)	PUNCT
ftr-477	820	12	(	(	PUNCT
ftr-477	820	13	reviewed	review	VERB
ftr-477	820	14	by	by	ADP
ftr-477	820	15	the	the	DET
ftr-477	820	16	court	court	NOUN
ftr-477	820	17	)	)	PUNCT
ftr-477	820	18	.	.	PUNCT
ftr-477	821	1	19951	19951	NUM
ftr-477	821	2	florida	florida	PROPN
ftr-477	821	3	tax	tax	NOUN
ftr-477	821	4	review	review	NOUN
ftr-477	821	5	claim	claim	NOUN
ftr-477	821	6	that	that	PRON
ftr-477	821	7	allocated	allocate	VERB
ftr-477	821	8	the	the	DET
ftr-477	821	9	settlement	settlement	NOUN
ftr-477	821	10	equally	equally	ADV
ftr-477	821	11	between	between	ADP
ftr-477	821	12	backpay	backpay	NOUN
ftr-477	821	13	and	and	CCONJ
ftr-477	821	14	liquidated	liquidate	VERB
ftr-477	821	15	damages	damage	NOUN
ftr-477	821	16	.	.	PUNCT
ftr-477	822	1	six	six	NUM
ftr-477	822	2	judges	judge	NOUN
ftr-477	822	3	in	in	ADP
ftr-477	822	4	downey	downey	PROPN
ftr-477	822	5	i	i	PRON
ftr-477	822	6	dissented	dissent	VERB
ftr-477	822	7	as	as	ADP
ftr-477	822	8	to	to	ADP
ftr-477	822	9	the	the	DET
ftr-477	822	10	exclusion	exclusion	NOUN
ftr-477	822	11	of	of	ADP
ftr-477	822	12	the	the	DET
ftr-477	822	13	backpay	backpay	NOUN
ftr-477	822	14	damages	damage	NOUN
ftr-477	822	15	,	,	PUNCT
ftr-477	822	16	but	but	CCONJ
ftr-477	822	17	they	they	PRON
ftr-477	822	18	agreed	agree	VERB
ftr-477	822	19	with	with	ADP
ftr-477	822	20	the	the	DET
ftr-477	822	21	majority	majority	NOUN
ftr-477	822	22	that	that	PRON
ftr-477	822	23	the	the	DET
ftr-477	822	24	liquidated	liquidate	VERB
ftr-477	822	25	damages	damage	NOUN
ftr-477	822	26	should	should	AUX
ftr-477	822	27	be	be	AUX
ftr-477	822	28	excluded	exclude	VERB
ftr-477	822	29	.	.	PUNCT
ftr-477	823	1	after	after	SCONJ
ftr-477	823	2	burke	burke	PROPN
ftr-477	823	3	was	be	AUX
ftr-477	823	4	decided	decide	VERB
ftr-477	823	5	,	,	PUNCT
ftr-477	823	6	the	the	DET
ftr-477	823	7	service	service	NOUN
ftr-477	823	8	asked	ask	VERB
ftr-477	823	9	the	the	DET
ftr-477	823	10	tax	tax	NOUN
ftr-477	823	11	court	court	NOUN
ftr-477	823	12	to	to	PART
ftr-477	823	13	reconsider	reconsider	VERB
ftr-477	823	14	downey	downey	PROPN
ftr-477	823	15	i	i	PRON
ftr-477	823	16	in	in	ADP
ftr-477	823	17	light	light	NOUN
ftr-477	823	18	of	of	ADP
ftr-477	823	19	burke	burke	PROPN
ftr-477	823	20	.	.	PUNCT
ftr-477	824	1	after	after	ADP
ftr-477	824	2	reconsideration	reconsideration	NOUN
ftr-477	824	3	,	,	PUNCT
ftr-477	824	4	the	the	DET
ftr-477	824	5	tax	tax	NOUN
ftr-477	824	6	court	court	NOUN
ftr-477	824	7	promulgated	promulgate	VERB
ftr-477	824	8	a	a	DET
ftr-477	824	9	supplemental	supplemental	ADJ
ftr-477	824	10	opinion	opinion	NOUN
ftr-477	824	11	(	(	PUNCT
ftr-477	824	12	downey	downey	PROPN
ftr-477	824	13	ii	ii	PROPN
ftr-477	824	14	)	)	PUNCT
ftr-477	824	15	in	in	ADP
ftr-477	824	16	which	which	PRON
ftr-477	824	17	it	it	PRON
ftr-477	824	18	adhered	adhere	VERB
ftr-477	824	19	to	to	ADP
ftr-477	824	20	its	its	PRON
ftr-477	824	21	first	first	ADJ
ftr-477	824	22	decision	decision	NOUN
ftr-477	824	23	,	,	PUNCT
ftr-477	824	24	holding	hold	VERB
ftr-477	824	25	that	that	SCONJ
ftr-477	824	26	burke	burke	PROPN
ftr-477	824	27	did	do	AUX
ftr-477	824	28	not	not	PART
ftr-477	824	29	alter	alter	VERB
ftr-477	824	30	the	the	DET
ftr-477	824	31	majority	majority	NOUN
ftr-477	824	32	's	's	PART
ftr-477	824	33	view	view	NOUN
ftr-477	824	34	.	.	PUNCT
ftr-477	825	1	"1	"1	NOUN
ftr-477	825	2	3	3	NUM
ftr-477	825	3	the	the	DET
ftr-477	825	4	court	court	NOUN
ftr-477	825	5	found	find	VERB
ftr-477	825	6	that	that	SCONJ
ftr-477	825	7	liquidated	liquidate	VERB
ftr-477	825	8	damages	damage	NOUN
ftr-477	825	9	under	under	ADP
ftr-477	825	10	adea	adea	NOUN
ftr-477	825	11	compensate	compensate	VERB
ftr-477	825	12	the	the	DET
ftr-477	825	13	victim	victim	NOUN
ftr-477	825	14	for	for	ADP
ftr-477	825	15	nonpecuniary	nonpecuniary	ADJ
ftr-477	825	16	losses	loss	NOUN
ftr-477	825	17	as	as	ADV
ftr-477	825	18	well	well	ADV
ftr-477	825	19	as	as	ADP
ftr-477	825	20	serving	serve	VERB
ftr-477	825	21	a	a	DET
ftr-477	825	22	punitive	punitive	ADJ
ftr-477	825	23	purpose	purpose	NOUN
ftr-477	825	24	and	and	CCONJ
ftr-477	825	25	that	that	SCONJ
ftr-477	825	26	the	the	DET
ftr-477	825	27	range	range	NOUN
ftr-477	825	28	of	of	ADP
ftr-477	825	29	damages	damage	NOUN
ftr-477	825	30	available	available	ADJ
ftr-477	825	31	under	under	ADP
ftr-477	825	32	adea	adea	NOUN
ftr-477	825	33	is	be	AUX
ftr-477	825	34	thus	thus	ADV
ftr-477	825	35	sufficient	sufficient	ADJ
ftr-477	825	36	to	to	PART
ftr-477	825	37	qualify	qualify	VERB
ftr-477	825	38	a	a	DET
ftr-477	825	39	claim	claim	NOUN
ftr-477	825	40	thereunder	thereunder	NOUN
ftr-477	825	41	as	as	ADP
ftr-477	825	42	one	one	NUM
ftr-477	825	43	for	for	ADP
ftr-477	825	44	tort	tort	NOUN
ftr-477	825	45	-	-	PUNCT
ftr-477	825	46	type	type	NOUN
ftr-477	825	47	rights	right	NOUN
ftr-477	825	48	.	.	PUNCT
ftr-477	826	1	in	in	ADP
ftr-477	826	2	downey	downey	PROPN
ftr-477	826	3	111,114	111,114	NUM
ftr-477	826	4	the	the	DET
ftr-477	826	5	seventh	seventh	ADJ
ftr-477	826	6	circuit	circuit	NOUN
ftr-477	826	7	reversed	reverse	VERB
ftr-477	826	8	the	the	DET
ftr-477	826	9	tax	tax	NOUN
ftr-477	826	10	court	court	NOUN
ftr-477	826	11	,	,	PUNCT
ftr-477	826	12	finding	find	VERB
ftr-477	826	13	that	that	SCONJ
ftr-477	826	14	pre	pre	ADJ
ftr-477	826	15	-	-	ADJ
ftr-477	826	16	burke	burke	ADJ
ftr-477	826	17	appellate	appellate	ADJ
ftr-477	826	18	decisions	decision	NOUN
ftr-477	826	19	on	on	ADP
ftr-477	826	20	the	the	DET
ftr-477	826	21	excludability	excludability	NOUN
ftr-477	826	22	of	of	ADP
ftr-477	826	23	adea	adea	NOUN
ftr-477	826	24	damages	damage	NOUN
ftr-477	826	25	rested	rest	VERB
ftr-477	826	26	on	on	ADP
ftr-477	826	27	an	an	DET
ftr-477	826	28	analytical	analytical	ADJ
ftr-477	826	29	framework	framework	NOUN
ftr-477	826	30	that	that	PRON
ftr-477	826	31	is	be	AUX
ftr-477	826	32	inconsistent	inconsistent	ADJ
ftr-477	826	33	with	with	ADP
ftr-477	826	34	burke	burke	PROPN
ftr-477	826	35	.	.	PUNCT
ftr-477	827	1	the	the	DET
ftr-477	827	2	court	court	NOUN
ftr-477	827	3	therefore	therefore	ADV
ftr-477	827	4	discarded	discard	VERB
ftr-477	827	5	those	those	DET
ftr-477	827	6	cases	case	NOUN
ftr-477	827	7	and	and	CCONJ
ftr-477	827	8	focused	focus	VERB
ftr-477	827	9	on	on	ADP
ftr-477	827	10	the	the	DET
ftr-477	827	11	supreme	supreme	PROPN
ftr-477	827	12	court	court	PROPN
ftr-477	827	13	's	's	PART
ftr-477	827	14	treatment	treatment	NOUN
ftr-477	827	15	of	of	ADP
ftr-477	827	16	the	the	DET
ftr-477	827	17	excludability	excludability	NOUN
ftr-477	827	18	issue	issue	NOUN
ftr-477	827	19	.	.	PUNCT
ftr-477	828	1	the	the	DET
ftr-477	828	2	seventh	seventh	ADJ
ftr-477	828	3	circuit	circuit	NOUN
ftr-477	828	4	concluded	conclude	VERB
ftr-477	828	5	that	that	SCONJ
ftr-477	828	6	a	a	DET
ftr-477	828	7	claim	claim	NOUN
ftr-477	828	8	is	be	AUX
ftr-477	828	9	tort	tort	NOUN
ftr-477	828	10	-	-	PUNCT
ftr-477	828	11	type	type	NOUN
ftr-477	828	12	only	only	ADV
ftr-477	828	13	if	if	SCONJ
ftr-477	828	14	the	the	DET
ftr-477	828	15	available	available	ADJ
ftr-477	828	16	relief	relief	NOUN
ftr-477	828	17	includes	include	VERB
ftr-477	828	18	damages	damage	NOUN
ftr-477	828	19	for	for	ADP
ftr-477	828	20	nonpecuniary	nonpecuniary	ADJ
ftr-477	828	21	losses	loss	NOUN
ftr-477	828	22	,	,	PUNCT
ftr-477	828	23	such	such	ADJ
ftr-477	828	24	as	as	ADP
ftr-477	828	25	pain	pain	NOUN
ftr-477	828	26	and	and	CCONJ
ftr-477	828	27	suffering	suffering	NOUN
ftr-477	828	28	,	,	PUNCT
ftr-477	828	29	emotional	emotional	ADJ
ftr-477	828	30	distress	distress	NOUN
ftr-477	828	31	,	,	PUNCT
ftr-477	828	32	and	and	CCONJ
ftr-477	828	33	personal	personal	ADJ
ftr-477	828	34	humiliation	humiliation	NOUN
ftr-477	828	35	.	.	PUNCT
ftr-477	829	1	the	the	DET
ftr-477	829	2	adea	adea	NOUN
ftr-477	829	3	only	only	ADV
ftr-477	829	4	provides	provide	VERB
ftr-477	829	5	for	for	ADP
ftr-477	829	6	pecuniary	pecuniary	ADJ
ftr-477	829	7	damages	damage	NOUN
ftr-477	829	8	and	and	CCONJ
ftr-477	829	9	,	,	PUNCT
ftr-477	829	10	in	in	ADP
ftr-477	829	11	the	the	DET
ftr-477	829	12	case	case	NOUN
ftr-477	829	13	of	of	ADP
ftr-477	829	14	a	a	DET
ftr-477	829	15	willful	willful	ADJ
ftr-477	829	16	act	act	NOUN
ftr-477	829	17	,	,	PUNCT
ftr-477	829	18	liquidated	liquidate	VERB
ftr-477	829	19	damages	damage	NOUN
ftr-477	829	20	of	of	ADP
ftr-477	829	21	an	an	DET
ftr-477	829	22	equal	equal	ADJ
ftr-477	829	23	amount	amount	NOUN
ftr-477	829	24	.	.	PUNCT
ftr-477	830	1	the	the	DET
ftr-477	830	2	court	court	NOUN
ftr-477	830	3	noted	note	VERB
ftr-477	830	4	that	that	SCONJ
ftr-477	830	5	there	there	PRON
ftr-477	830	6	is	be	VERB
ftr-477	830	7	a	a	DET
ftr-477	830	8	dispute	dispute	NOUN
ftr-477	830	9	as	as	ADP
ftr-477	830	10	to	to	ADP
ftr-477	830	11	whether	whether	SCONJ
ftr-477	830	12	liquidated	liquidate	VERB
ftr-477	830	13	damages	damage	NOUN
ftr-477	830	14	under	under	ADP
ftr-477	830	15	the	the	DET
ftr-477	830	16	adea	adea	NOUN
ftr-477	830	17	are	be	AUX
ftr-477	830	18	punitive	punitive	ADJ
ftr-477	830	19	or	or	CCONJ
ftr-477	830	20	compensatory	compensatory	ADJ
ftr-477	830	21	.	.	PUNCT
ftr-477	831	1	however	however	ADV
ftr-477	831	2	,	,	PUNCT
ftr-477	831	3	it	it	PRON
ftr-477	831	4	concluded	conclude	VERB
ftr-477	831	5	that	that	SCONJ
ftr-477	831	6	even	even	ADV
ftr-477	831	7	if	if	SCONJ
ftr-477	831	8	compensatory	compensatory	ADJ
ftr-477	831	9	,	,	PUNCT
ftr-477	831	10	the	the	DET
ftr-477	831	11	liquidated	liquidate	VERB
ftr-477	831	12	damages	damage	NOUN
ftr-477	831	13	are	be	AUX
ftr-477	831	14	designed	design	VERB
ftr-477	831	15	to	to	PART
ftr-477	831	16	recompense	recompense	VERB
ftr-477	831	17	the	the	DET
ftr-477	831	18	victim	victim	NOUN
ftr-477	831	19	,	,	PUNCT
ftr-477	831	20	not	not	PART
ftr-477	831	21	for	for	ADP
ftr-477	831	22	nonpecuniary	nonpecuniary	ADJ
ftr-477	831	23	injuries	injury	NOUN
ftr-477	831	24	,	,	PUNCT
ftr-477	831	25	but	but	CCONJ
ftr-477	831	26	instead	instead	ADV
ftr-477	831	27	for	for	ADP
ftr-477	831	28	the	the	DET
ftr-477	831	29	income	income	NOUN
ftr-477	831	30	loss	loss	NOUN
ftr-477	831	31	resulting	result	VERB
ftr-477	831	32	from	from	ADP
ftr-477	831	33	the	the	DET
ftr-477	831	34	unavailability	unavailability	NOUN
ftr-477	831	35	of	of	ADP
ftr-477	831	36	the	the	DET
ftr-477	831	37	pecuniary	pecuniary	ADJ
ftr-477	831	38	amounts	amount	NOUN
ftr-477	831	39	until	until	ADP
ftr-477	831	40	judgment	judgment	NOUN
ftr-477	831	41	or	or	CCONJ
ftr-477	831	42	settlement	settlement	NOUN
ftr-477	831	43	of	of	ADP
ftr-477	831	44	the	the	DET
ftr-477	831	45	claim	claim	NOUN
ftr-477	831	46	for	for	ADP
ftr-477	831	47	damages	damage	NOUN
ftr-477	831	48	.	.	PUNCT
ftr-477	832	1	in	in	ADP
ftr-477	832	2	other	other	ADJ
ftr-477	832	3	words	word	NOUN
ftr-477	832	4	,	,	PUNCT
ftr-477	832	5	the	the	DET
ftr-477	832	6	liquidated	liquidate	VERB
ftr-477	832	7	damages	damage	NOUN
ftr-477	832	8	are	be	AUX
ftr-477	832	9	either	either	CCONJ
ftr-477	832	10	punitive	punitive	ADJ
ftr-477	832	11	or	or	CCONJ
ftr-477	832	12	a	a	DET
ftr-477	832	13	substitute	substitute	NOUN
ftr-477	832	14	for	for	ADP
ftr-477	832	15	prejudgment	prejudgment	NOUN
ftr-477	832	16	interest	interest	NOUN
ftr-477	832	17	.	.	PUNCT
ftr-477	833	1	in	in	ADP
ftr-477	833	2	either	either	DET
ftr-477	833	3	event	event	NOUN
ftr-477	833	4	,	,	PUNCT
ftr-477	833	5	in	in	ADP
ftr-477	833	6	the	the	DET
ftr-477	833	7	court	court	NOUN
ftr-477	833	8	's	's	PART
ftr-477	833	9	opinion	opinion	NOUN
ftr-477	833	10	,	,	PUNCT
ftr-477	833	11	the	the	DET
ftr-477	833	12	range	range	NOUN
ftr-477	833	13	of	of	ADP
ftr-477	833	14	damages	damage	NOUN
ftr-477	833	15	under	under	ADP
ftr-477	833	16	the	the	DET
ftr-477	833	17	adea	adea	NOUN
ftr-477	833	18	is	be	AUX
ftr-477	833	19	not	not	PART
ftr-477	833	20	sufficient	sufficient	ADJ
ftr-477	833	21	to	to	PART
ftr-477	833	22	satisfy	satisfy	VERB
ftr-477	833	23	the	the	DET
ftr-477	833	24	standard	standard	NOUN
ftr-477	833	25	set	set	VERB
ftr-477	833	26	by	by	ADP
ftr-477	833	27	burke	burke	PROPN
ftr-477	833	28	,	,	PUNCT
ftr-477	833	29	and	and	CCONJ
ftr-477	833	30	all	all	PRON
ftr-477	833	31	of	of	ADP
ftr-477	833	32	the	the	DET
ftr-477	833	33	taxpayer	taxpayer	NOUN
ftr-477	833	34	's	's	PART
ftr-477	833	35	damages	damage	NOUN
ftr-477	833	36	in	in	ADP
ftr-477	833	37	downey	downey	NOUN
ftr-477	833	38	were	be	AUX
ftr-477	833	39	taxable	taxable	ADJ
ftr-477	833	40	.	.	PUNCT
ftr-477	834	1	the	the	DET
ftr-477	834	2	ninth	ninth	ADJ
ftr-477	834	3	circuit	circuit	NOUN
ftr-477	834	4	reached	reach	VERB
ftr-477	834	5	quite	quite	ADV
ftr-477	834	6	different	different	ADJ
ftr-477	834	7	conclusions	conclusion	NOUN
ftr-477	834	8	in	in	ADP
ftr-477	834	9	schmitz	schmitz	PROPN
ftr-477	834	10	v.	v.	PROPN
ftr-477	834	11	commissioner	commissioner	PROPN
ftr-477	834	12	.	.	PUNCT
ftr-477	835	1	"5	"5	X
ftr-477	836	1	it	it	PRON
ftr-477	836	2	found	find	VERB
ftr-477	836	3	that	that	SCONJ
ftr-477	836	4	the	the	DET
ftr-477	836	5	provision	provision	NOUN
ftr-477	836	6	for	for	ADP
ftr-477	836	7	liquidated	liquidate	VERB
ftr-477	836	8	damages	damage	NOUN
ftr-477	836	9	in	in	ADP
ftr-477	836	10	adea	adea	ADJ
ftr-477	836	11	cases	case	NOUN
ftr-477	836	12	has	have	VERB
ftr-477	836	13	both	both	CCONJ
ftr-477	836	14	compensatory	compensatory	ADJ
ftr-477	836	15	and	and	CCONJ
ftr-477	836	16	punitive	punitive	ADJ
ftr-477	836	17	purposes	purpose	NOUN
ftr-477	836	18	.	.	PUNCT
ftr-477	837	1	the	the	DET
ftr-477	837	2	compensatory	compensatory	ADJ
ftr-477	837	3	purpose	purpose	NOUN
ftr-477	837	4	is	be	AUX
ftr-477	837	5	to	to	PART
ftr-477	837	6	provide	provide	VERB
ftr-477	837	7	relief	relief	NOUN
ftr-477	837	8	for	for	ADP
ftr-477	837	9	damages	damage	NOUN
ftr-477	837	10	that	that	PRON
ftr-477	837	11	are	be	AUX
ftr-477	837	12	too	too	ADV
ftr-477	837	13	obscure	obscure	ADJ
ftr-477	837	14	and	and	CCONJ
ftr-477	837	15	difficult	difficult	ADJ
ftr-477	837	16	to	to	PART
ftr-477	837	17	prove	prove	VERB
ftr-477	837	18	.	.	PUNCT
ftr-477	838	1	the	the	DET
ftr-477	838	2	court	court	NOUN
ftr-477	838	3	held	hold	VERB
ftr-477	838	4	that	that	SCONJ
ftr-477	838	5	the	the	DET
ftr-477	838	6	restriction	restriction	NOUN
ftr-477	838	7	of	of	ADP
ftr-477	838	8	liquidated	liquidate	VERB
ftr-477	838	9	damages	damage	NOUN
ftr-477	838	10	to	to	ADP
ftr-477	838	11	cases	case	NOUN
ftr-477	838	12	where	where	SCONJ
ftr-477	838	13	the	the	DET
ftr-477	838	14	employer	employer	NOUN
ftr-477	838	15	acted	act	VERB
ftr-477	838	16	willfully	willfully	ADV
ftr-477	838	17	does	do	AUX
ftr-477	838	18	not	not	PART
ftr-477	838	19	make	make	VERB
ftr-477	838	20	those	those	DET
ftr-477	838	21	damages	damage	NOUN
ftr-477	838	22	primarily	primarily	ADV
ftr-477	838	23	punitive	punitive	ADJ
ftr-477	838	24	in	in	ADP
ftr-477	838	25	nature	nature	NOUN
ftr-477	838	26	.	.	PUNCT
ftr-477	839	1	it	it	PRON
ftr-477	839	2	concluded	conclude	VERB
ftr-477	839	3	that	that	SCONJ
ftr-477	839	4	the	the	DET
ftr-477	839	5	range	range	NOUN
ftr-477	839	6	of	of	ADP
ftr-477	839	7	remedies	remedy	NOUN
ftr-477	839	8	provided	provide	VERB
ftr-477	839	9	by	by	ADP
ftr-477	839	10	the	the	DET
ftr-477	839	11	113	113	NUM
ftr-477	839	12	.	.	PUNCT
ftr-477	840	1	downey	downey	PROPN
ftr-477	840	2	v.	v.	PROPN
ftr-477	840	3	commissioner	commissioner	PROPN
ftr-477	840	4	,	,	PUNCT
ftr-477	840	5	100	100	NUM
ftr-477	840	6	t.c	t.c	PROPN
ftr-477	840	7	.	.	PROPN
ftr-477	840	8	634	634	NUM
ftr-477	840	9	(	(	PUNCT
ftr-477	840	10	1993	1993	NUM
ftr-477	840	11	)	)	PUNCT
ftr-477	840	12	(	(	PUNCT
ftr-477	840	13	reviewed	review	VERB
ftr-477	840	14	by	by	ADP
ftr-477	840	15	the	the	DET
ftr-477	840	16	court	court	NOUN
ftr-477	840	17	)	)	PUNCT
ftr-477	840	18	.	.	PUNCT
ftr-477	841	1	114	114	NUM
ftr-477	841	2	.	.	PUNCT
ftr-477	842	1	downey	downey	PROPN
ftr-477	842	2	v.	v.	PROPN
ftr-477	842	3	commissioner	commissioner	PROPN
ftr-477	842	4	,	,	PUNCT
ftr-477	842	5	33	33	NUM
ftr-477	842	6	f.3d	f.3d	NUM
ftr-477	842	7	836	836	NUM
ftr-477	842	8	(	(	PUNCT
ftr-477	842	9	7th	7th	ADJ
ftr-477	842	10	cir	cir	NOUN
ftr-477	842	11	.	.	PROPN
ftr-477	842	12	1994	1994	NUM
ftr-477	842	13	)	)	PUNCT
ftr-477	842	14	,	,	PUNCT
ftr-477	842	15	petition	petition	NOUN
ftr-477	842	16	for	for	ADP
ftr-477	842	17	cert	cert	NOUN
ftr-477	842	18	.	.	PUNCT
ftr-477	843	1	filed	file	VERB
ftr-477	843	2	,	,	PUNCT
ftr-477	843	3	63	63	NUM
ftr-477	843	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	843	5	.	.	PROPN
ftr-477	843	6	3476	3476	NUM
ftr-477	843	7	(	(	PUNCT
ftr-477	843	8	u.s	u.s	PROPN
ftr-477	843	9	.	.	PROPN
ftr-477	843	10	dec	dec	PROPN
ftr-477	843	11	.	.	PROPN
ftr-477	843	12	5	5	NUM
ftr-477	843	13	,	,	PUNCT
ftr-477	843	14	1994	1994	NUM
ftr-477	843	15	)	)	PUNCT
ftr-477	843	16	(	(	PUNCT
ftr-477	843	17	no	no	INTJ
ftr-477	843	18	.	.	NOUN
ftr-477	843	19	94	94	NUM
ftr-477	843	20	-	-	SYM
ftr-477	843	21	999	999	NUM
ftr-477	843	22	)	)	PUNCT
ftr-477	843	23	.	.	PUNCT
ftr-477	844	1	115	115	NUM
ftr-477	844	2	.	.	PUNCT
ftr-477	845	1	34	34	NUM
ftr-477	845	2	f.3d	f.3d	NUM
ftr-477	845	3	790	790	NUM
ftr-477	845	4	(	(	PUNCT
ftr-477	845	5	9th	9th	ADJ
ftr-477	845	6	cir	cir	NOUN
ftr-477	845	7	.	.	PROPN
ftr-477	845	8	1994	1994	NUM
ftr-477	845	9	)	)	PUNCT
ftr-477	845	10	,	,	PUNCT
ftr-477	845	11	petition	petition	NOUN
ftr-477	845	12	for	for	ADP
ftr-477	845	13	cert	cert	NOUN
ftr-477	845	14	.	.	PUNCT
ftr-477	846	1	filed	file	VERB
ftr-477	846	2	,	,	PUNCT
ftr-477	846	3	63	63	NUM
ftr-477	846	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	846	5	.	.	PROPN
ftr-477	846	6	3462	3462	NUM
ftr-477	846	7	(	(	PUNCT
ftr-477	846	8	u.s	u.s	PROPN
ftr-477	846	9	.	.	PROPN
ftr-477	846	10	nov	nov	PROPN
ftr-477	846	11	.	.	PROPN
ftr-477	846	12	23	23	NUM
ftr-477	846	13	,	,	PUNCT
ftr-477	846	14	1994	1994	NUM
ftr-477	846	15	)	)	PUNCT
ftr-477	846	16	(	(	PUNCT
ftr-477	846	17	no	no	INTJ
ftr-477	846	18	.	.	NOUN
ftr-477	847	1	94	94	NUM
ftr-477	847	2	-	-	SYM
ftr-477	847	3	944	944	NUM
ftr-477	847	4	)	)	PUNCT
ftr-477	847	5	.	.	PUNCT
ftr-477	848	1	[	[	X
ftr-477	848	2	vol	vol	NOUN
ftr-477	848	3	2:6	2:6	NUM
ftr-477	848	4	compensatory	compensatory	ADJ
ftr-477	848	5	and	and	CCONJ
ftr-477	848	6	punitive	punitive	ADJ
ftr-477	848	7	damages	damage	NOUN
ftr-477	848	8	adea	adea	NOUN
ftr-477	848	9	satisfies	satisfy	VERB
ftr-477	848	10	the	the	DET
ftr-477	848	11	requirement	requirement	NOUN
ftr-477	848	12	established	establish	VERB
ftr-477	848	13	in	in	ADP
ftr-477	848	14	burke	burke	PROPN
ftr-477	848	15	,	,	PUNCT
ftr-477	848	16	and	and	CCONJ
ftr-477	848	17	it	it	PRON
ftr-477	848	18	held	hold	VERB
ftr-477	848	19	that	that	SCONJ
ftr-477	848	20	the	the	DET
ftr-477	848	21	damages	damage	NOUN
ftr-477	848	22	received	receive	VERB
ftr-477	848	23	by	by	ADP
ftr-477	848	24	schmitz	schmitz	PROPN
ftr-477	848	25	in	in	ADP
ftr-477	848	26	settlement	settlement	NOUN
ftr-477	848	27	of	of	ADP
ftr-477	848	28	his	his	PRON
ftr-477	848	29	claim	claim	NOUN
ftr-477	848	30	were	be	AUX
ftr-477	848	31	excluded	exclude	VERB
ftr-477	848	32	from	from	ADP
ftr-477	848	33	income	income	NOUN
ftr-477	848	34	.	.	PUNCT
ftr-477	848	35	"	"	PUNCT
ftr-477	849	1	6	6	NUM
ftr-477	849	2	in	in	ADP
ftr-477	849	3	schleier	schleier	NOUN
ftr-477	849	4	v.	v.	ADP
ftr-477	849	5	comnnzissioner,17	comnnzissioner,17	NOUN
ftr-477	849	6	the	the	DET
ftr-477	849	7	fifth	fifth	ADJ
ftr-477	849	8	circuit	circuit	NOUN
ftr-477	849	9	affirmed	affirm	VERB
ftr-477	849	10	,	,	PUNCT
ftr-477	849	11	without	without	ADP
ftr-477	849	12	written	write	VERB
ftr-477	849	13	opinion	opinion	NOUN
ftr-477	849	14	,	,	PUNCT
ftr-477	849	15	a	a	DET
ftr-477	849	16	tax	tax	NOUN
ftr-477	849	17	court	court	NOUN
ftr-477	849	18	decision	decision	NOUN
ftr-477	849	19	that	that	PRON
ftr-477	849	20	adea	adea	NOUN
ftr-477	849	21	damages	damage	NOUN
ftr-477	849	22	are	be	AUX
ftr-477	849	23	excluded	exclude	VERB
ftr-477	849	24	from	from	ADP
ftr-477	849	25	income	income	NOUN
ftr-477	849	26	by	by	ADP
ftr-477	849	27	section	section	NOUN
ftr-477	849	28	104(a)(2	104(a)(2	NUM
ftr-477	849	29	)	)	PUNCT
ftr-477	849	30	.	.	PUNCT
ftr-477	850	1	the	the	DET
ftr-477	850	2	supreme	supreme	PROPN
ftr-477	850	3	court	court	PROPN
ftr-477	850	4	has	have	AUX
ftr-477	850	5	agreed	agree	VERB
ftr-477	850	6	to	to	PART
ftr-477	850	7	review	review	VERB
ftr-477	850	8	that	that	DET
ftr-477	850	9	decision	decision	NOUN
ftr-477	850	10	.	.	PUNCT
ftr-477	851	1	even	even	ADV
ftr-477	851	2	when	when	SCONJ
ftr-477	851	3	the	the	DET
ftr-477	851	4	violation	violation	NOUN
ftr-477	851	5	is	be	AUX
ftr-477	851	6	willful	willful	ADJ
ftr-477	851	7	,	,	PUNCT
ftr-477	851	8	liquidated	liquidate	VERB
ftr-477	851	9	damages	damage	NOUN
ftr-477	851	10	may	may	AUX
ftr-477	851	11	not	not	PART
ftr-477	851	12	be	be	AUX
ftr-477	851	13	granted	grant	VERB
ftr-477	851	14	in	in	ADP
ftr-477	851	15	an	an	DET
ftr-477	851	16	adea	adea	NOUN
ftr-477	851	17	case	case	NOUN
ftr-477	851	18	if	if	SCONJ
ftr-477	851	19	the	the	DET
ftr-477	851	20	defendant	defendant	NOUN
ftr-477	851	21	is	be	AUX
ftr-477	851	22	the	the	DET
ftr-477	851	23	federal	federal	ADJ
ftr-477	851	24	government	government	NOUN
ftr-477	851	25	.	.	PUNCT
ftr-477	852	1	"	"	PUNCT
ftr-477	852	2	'	'	PUNCT
ftr-477	852	3	since	since	SCONJ
ftr-477	852	4	federal	federal	ADJ
ftr-477	852	5	employees	employee	NOUN
ftr-477	852	6	can	can	AUX
ftr-477	852	7	receive	receive	VERB
ftr-477	852	8	only	only	ADV
ftr-477	852	9	backpay	backpay	NOUN
ftr-477	852	10	,	,	PUNCT
ftr-477	852	11	the	the	DET
ftr-477	852	12	range	range	NOUN
ftr-477	852	13	of	of	ADP
ftr-477	852	14	damages	damage	NOUN
ftr-477	852	15	available	available	ADJ
ftr-477	852	16	in	in	ADP
ftr-477	852	17	their	their	PRON
ftr-477	852	18	adea	adea	NOUN
ftr-477	852	19	suits	suit	NOUN
ftr-477	852	20	is	be	AUX
ftr-477	852	21	too	too	ADV
ftr-477	852	22	narrow	narrow	ADJ
ftr-477	852	23	for	for	SCONJ
ftr-477	852	24	their	their	PRON
ftr-477	852	25	claims	claim	NOUN
ftr-477	852	26	to	to	PART
ftr-477	852	27	be	be	AUX
ftr-477	852	28	tort	tort	NOUN
ftr-477	852	29	-	-	PUNCT
ftr-477	852	30	type	type	NOUN
ftr-477	852	31	,	,	PUNCT
ftr-477	852	32	and	and	CCONJ
ftr-477	852	33	their	their	PRON
ftr-477	852	34	damages	damage	NOUN
ftr-477	852	35	are	be	AUX
ftr-477	852	36	taxable	taxable	ADJ
ftr-477	852	37	.	.	PUNCT
ftr-477	853	1	if	if	SCONJ
ftr-477	853	2	the	the	DET
ftr-477	853	3	controversy	controversy	NOUN
ftr-477	853	4	concerning	concern	VERB
ftr-477	853	5	adea	adea	NOUN
ftr-477	853	6	for	for	ADP
ftr-477	853	7	nonfederal	nonfederal	ADJ
ftr-477	853	8	employees	employee	NOUN
ftr-477	853	9	is	be	AUX
ftr-477	853	10	resolved	resolve	VERB
ftr-477	853	11	by	by	ADP
ftr-477	853	12	excluding	exclude	VERB
ftr-477	853	13	their	their	PRON
ftr-477	853	14	damages	damage	NOUN
ftr-477	853	15	from	from	ADP
ftr-477	853	16	income	income	NOUN
ftr-477	853	17	,	,	PUNCT
ftr-477	853	18	there	there	PRON
ftr-477	853	19	will	will	AUX
ftr-477	853	20	be	be	AUX
ftr-477	853	21	the	the	DET
ftr-477	853	22	anomalous	anomalous	ADJ
ftr-477	853	23	result	result	NOUN
ftr-477	853	24	that	that	SCONJ
ftr-477	853	25	the	the	DET
ftr-477	853	26	adea	adea	NOUN
ftr-477	853	27	damages	damage	NOUN
ftr-477	853	28	for	for	ADP
ftr-477	853	29	federal	federal	ADJ
ftr-477	853	30	employees	employee	NOUN
ftr-477	853	31	will	will	AUX
ftr-477	853	32	be	be	AUX
ftr-477	853	33	taxable	taxable	ADJ
ftr-477	853	34	while	while	SCONJ
ftr-477	853	35	all	all	DET
ftr-477	853	36	other	other	ADJ
ftr-477	853	37	plaintiffs	plaintiff	NOUN
ftr-477	853	38	'	'	PART
ftr-477	853	39	adea	adea	ADJ
ftr-477	853	40	damages	damage	NOUN
ftr-477	853	41	will	will	AUX
ftr-477	853	42	be	be	AUX
ftr-477	853	43	excluded	exclude	VERB
ftr-477	853	44	.	.	PUNCT
ftr-477	854	1	as	as	ADP
ftr-477	854	2	a	a	DET
ftr-477	854	3	consequence	consequence	NOUN
ftr-477	854	4	of	of	ADP
ftr-477	854	5	burke	burke	PROPN
ftr-477	854	6	,	,	PUNCT
ftr-477	854	7	the	the	DET
ftr-477	854	8	service	service	NOUN
ftr-477	854	9	now	now	ADV
ftr-477	854	10	agrees	agree	VERB
ftr-477	855	1	that	that	SCONJ
ftr-477	855	2	damages	damage	NOUN
ftr-477	855	3	for	for	ADP
ftr-477	855	4	race	race	NOUN
ftr-477	855	5	-	-	PUNCT
ftr-477	855	6	based	base	VERB
ftr-477	855	7	discrimination	discrimination	NOUN
ftr-477	855	8	under	under	ADP
ftr-477	855	9	42	42	NUM
ftr-477	855	10	u.s.c	u.s.c	ADJ
ftr-477	855	11	.	.	PUNCT
ftr-477	855	12	section	section	NOUN
ftr-477	855	13	1981	1981	NUM
ftr-477	855	14	,	,	PUNCT
ftr-477	855	15	for	for	ADP
ftr-477	855	16	disparate	disparate	ADJ
ftr-477	855	17	treatment	treatment	NOUN
ftr-477	855	18	discrimination	discrimination	NOUN
ftr-477	855	19	under	under	ADP
ftr-477	855	20	title	title	NOUN
ftr-477	855	21	vii	vii	PROPN
ftr-477	855	22	,	,	PUNCT
ftr-477	855	23	and	and	CCONJ
ftr-477	855	24	for	for	ADP
ftr-477	855	25	violations	violation	NOUN
ftr-477	855	26	of	of	ADP
ftr-477	855	27	the	the	DET
ftr-477	855	28	americans	americans	PROPN
ftr-477	855	29	with	with	ADP
ftr-477	855	30	disabilities	disability	NOUN
ftr-477	855	31	act	act	NOUN
ftr-477	855	32	are	be	AUX
ftr-477	855	33	excluded	exclude	VERB
ftr-477	855	34	from	from	ADP
ftr-477	855	35	income	income	NOUN
ftr-477	855	36	,	,	PUNCT
ftr-477	855	37	but	but	CCONJ
ftr-477	855	38	it	it	PRON
ftr-477	855	39	continues	continue	VERB
ftr-477	855	40	to	to	PART
ftr-477	855	41	tax	tax	VERB
ftr-477	855	42	damages	damage	NOUN
ftr-477	855	43	for	for	ADP
ftr-477	855	44	a	a	DET
ftr-477	855	45	disparate	disparate	ADJ
ftr-477	855	46	impact	impact	NOUN
ftr-477	855	47	type	type	NOUN
ftr-477	855	48	violation	violation	NOUN
ftr-477	855	49	of	of	ADP
ftr-477	855	50	title	title	NOUN
ftr-477	855	51	vii	vii	PROPN
ftr-477	855	52	.	.	PUNCT
ftr-477	855	53	"	"	PUNCT
ftr-477	856	1	9	9	NUM
ftr-477	856	2	in	in	ADP
ftr-477	856	3	mckay	mckay	PROPN
ftr-477	856	4	v.	v.	CCONJ
ftr-477	856	5	conunissioner,12	conunissioner,12	VERB
ftr-477	856	6	the	the	DET
ftr-477	856	7	taxpayer	taxpayer	NOUN
ftr-477	856	8	,	,	PUNCT
ftr-477	856	9	a	a	DET
ftr-477	856	10	former	former	ADJ
ftr-477	856	11	corporate	corporate	ADJ
ftr-477	856	12	officer	officer	NOUN
ftr-477	856	13	whose	whose	DET
ftr-477	856	14	employment	employment	NOUN
ftr-477	856	15	was	be	AUX
ftr-477	856	16	terminated	terminate	VERB
ftr-477	856	17	,	,	PUNCT
ftr-477	856	18	sued	sue	VERB
ftr-477	856	19	the	the	DET
ftr-477	856	20	employer	employer	NOUN
ftr-477	856	21	for	for	ADP
ftr-477	856	22	wrongful	wrongful	ADJ
ftr-477	856	23	discharge	discharge	NOUN
ftr-477	856	24	,	,	PUNCT
ftr-477	856	25	breach	breach	NOUN
ftr-477	856	26	of	of	ADP
ftr-477	856	27	employment	employment	NOUN
ftr-477	856	28	contract	contract	NOUN
ftr-477	856	29	,	,	PUNCT
ftr-477	856	30	rico	rico	PROPN
ftr-477	856	31	violations	violation	NOUN
ftr-477	856	32	,	,	PUNCT
ftr-477	856	33	and	and	CCONJ
ftr-477	856	34	punitive	punitive	ADJ
ftr-477	856	35	damages	damage	NOUN
ftr-477	856	36	.	.	PUNCT
ftr-477	857	1	a	a	DET
ftr-477	857	2	jury	jury	NOUN
ftr-477	857	3	awarded	award	VERB
ftr-477	857	4	damages	damage	NOUN
ftr-477	857	5	for	for	ADP
ftr-477	857	6	lost	lose	VERB
ftr-477	857	7	compensation	compensation	NOUN
ftr-477	857	8	(	(	PUNCT
ftr-477	857	9	both	both	CCONJ
ftr-477	857	10	past	past	ADJ
ftr-477	857	11	and	and	CCONJ
ftr-477	857	12	future	future	ADJ
ftr-477	857	13	)	)	PUNCT
ftr-477	857	14	and	and	CCONJ
ftr-477	857	15	,	,	PUNCT
ftr-477	857	16	because	because	SCONJ
ftr-477	857	17	of	of	ADP
ftr-477	857	18	the	the	DET
ftr-477	857	19	rico	rico	PROPN
ftr-477	857	20	violation	violation	NOUN
ftr-477	857	21	,	,	PUNCT
ftr-477	857	22	trebled	treble	VERB
ftr-477	857	23	the	the	DET
ftr-477	857	24	damages	damage	NOUN
ftr-477	857	25	to	to	ADP
ftr-477	857	26	more	more	ADJ
ftr-477	857	27	than	than	ADP
ftr-477	857	28	$	$	SYM
ftr-477	857	29	43	43	NUM
ftr-477	857	30	million	million	NUM
ftr-477	857	31	.	.	PUNCT
ftr-477	858	1	the	the	DET
ftr-477	858	2	jury	jury	NOUN
ftr-477	858	3	also	also	ADV
ftr-477	858	4	awarded	award	VERB
ftr-477	858	5	punitive	punitive	ADJ
ftr-477	858	6	damages	damage	NOUN
ftr-477	858	7	.	.	PUNCT
ftr-477	859	1	to	to	PART
ftr-477	859	2	avoid	avoid	VERB
ftr-477	859	3	an	an	DET
ftr-477	859	4	appeal	appeal	NOUN
ftr-477	859	5	,	,	PUNCT
ftr-477	859	6	taxpayer	taxpayer	NOUN
ftr-477	859	7	settled	settle	VERB
ftr-477	859	8	with	with	ADP
ftr-477	859	9	the	the	DET
ftr-477	859	10	employer	employer	NOUN
ftr-477	859	11	for	for	ADP
ftr-477	859	12	$	$	SYM
ftr-477	859	13	16,744,300	16,744,300	NUM
ftr-477	859	14	.	.	PUNCT
ftr-477	860	1	in	in	ADP
ftr-477	860	2	a	a	DET
ftr-477	860	3	settlement	settlement	NOUN
ftr-477	860	4	agreement	agreement	NOUN
ftr-477	860	5	negotiated	negotiate	VERB
ftr-477	860	6	at	at	ADP
ftr-477	860	7	arms	arm	NOUN
ftr-477	860	8	'	'	PART
ftr-477	860	9	length	length	NOUN
ftr-477	860	10	,	,	PUNCT
ftr-477	860	11	the	the	DET
ftr-477	860	12	parties	party	NOUN
ftr-477	860	13	agreed	agree	VERB
ftr-477	860	14	that	that	SCONJ
ftr-477	860	15	more	more	ADJ
ftr-477	860	16	than	than	ADP
ftr-477	860	17	$	$	SYM
ftr-477	860	18	12	12	NUM
ftr-477	860	19	million	million	NUM
ftr-477	860	20	of	of	ADP
ftr-477	860	21	the	the	DET
ftr-477	860	22	settlement	settlement	NOUN
ftr-477	860	23	was	be	AUX
ftr-477	860	24	for	for	ADP
ftr-477	860	25	the	the	DET
ftr-477	860	26	wrongful	wrongful	ADJ
ftr-477	860	27	discharge	discharge	NOUN
ftr-477	860	28	claim	claim	NOUN
ftr-477	860	29	,	,	PUNCT
ftr-477	860	30	more	more	ADJ
ftr-477	860	31	than	than	ADP
ftr-477	860	32	$	$	SYM
ftr-477	860	33	2	2	NUM
ftr-477	860	34	million	million	NUM
ftr-477	860	35	116	116	NUM
ftr-477	860	36	.	.	PUNCT
ftr-477	861	1	the	the	DET
ftr-477	861	2	ninth	ninth	ADJ
ftr-477	861	3	circuit	circuit	NOUN
ftr-477	861	4	noted	note	VERB
ftr-477	861	5	that	that	SCONJ
ftr-477	861	6	several	several	ADJ
ftr-477	861	7	post	post	ADJ
ftr-477	861	8	-	-	ADJ
ftr-477	861	9	burke	burke	ADJ
ftr-477	861	10	decisions	decision	NOUN
ftr-477	861	11	have	have	AUX
ftr-477	861	12	held	hold	VERB
ftr-477	861	13	that	that	SCONJ
ftr-477	861	14	burke	burke	PROPN
ftr-477	861	15	did	do	AUX
ftr-477	861	16	not	not	PART
ftr-477	861	17	change	change	VERB
ftr-477	861	18	the	the	DET
ftr-477	861	19	prevailing	prevail	VERB
ftr-477	861	20	pre	pre	ADJ
ftr-477	861	21	-	-	ADJ
ftr-477	861	22	burke	burke	ADJ
ftr-477	861	23	conclusion	conclusion	NOUN
ftr-477	861	24	that	that	SCONJ
ftr-477	861	25	adea	adea	NOUN
ftr-477	861	26	damages	damage	NOUN
ftr-477	861	27	are	be	AUX
ftr-477	861	28	excludable	excludable	ADJ
ftr-477	861	29	.	.	PUNCT
ftr-477	862	1	the	the	DET
ftr-477	862	2	one	one	NUM
ftr-477	862	3	court	court	NOUN
ftr-477	862	4	of	of	ADP
ftr-477	862	5	appeals	appeal	NOUN
ftr-477	862	6	case	case	NOUN
ftr-477	862	7	that	that	SCONJ
ftr-477	862	8	the	the	DET
ftr-477	862	9	court	court	NOUN
ftr-477	862	10	cited	cite	VERB
ftr-477	862	11	is	be	AUX
ftr-477	862	12	purcell	purcell	PROPN
ftr-477	862	13	v.	v.	ADP
ftr-477	862	14	sequin	sequin	PROPN
ftr-477	862	15	state	state	PROPN
ftr-477	862	16	bank	bank	PROPN
ftr-477	862	17	&	&	CCONJ
ftr-477	862	18	trust	trust	PROPN
ftr-477	862	19	co.	co.	PROPN
ftr-477	862	20	,	,	PUNCT
ftr-477	862	21	999	999	NUM
ftr-477	862	22	f.2d	f.2d	ADP
ftr-477	862	23	950	950	NUM
ftr-477	862	24	,	,	PUNCT
ftr-477	862	25	960	960	NUM
ftr-477	862	26	-	-	SYM
ftr-477	862	27	61	61	NUM
ftr-477	862	28	(	(	PUNCT
ftr-477	862	29	5th	5th	ADJ
ftr-477	862	30	cir	cir	NOUN
ftr-477	862	31	.	.	PUNCT
ftr-477	862	32	1993	1993	NUM
ftr-477	862	33	)	)	PUNCT
ftr-477	862	34	,	,	PUNCT
ftr-477	862	35	which	which	PRON
ftr-477	862	36	addressed	address	VERB
ftr-477	862	37	the	the	DET
ftr-477	862	38	excludability	excludability	NOUN
ftr-477	862	39	issue	issue	NOUN
ftr-477	862	40	in	in	ADP
ftr-477	862	41	deciding	decide	VERB
ftr-477	862	42	whether	whether	SCONJ
ftr-477	862	43	adea	adea	ADJ
ftr-477	862	44	damages	damage	NOUN
ftr-477	862	45	for	for	ADP
ftr-477	862	46	backpay	backpay	NOUN
ftr-477	862	47	should	should	AUX
ftr-477	862	48	be	be	AUX
ftr-477	862	49	reduced	reduce	VERB
ftr-477	862	50	to	to	PART
ftr-477	862	51	reflect	reflect	VERB
ftr-477	862	52	an	an	DET
ftr-477	862	53	exemption	exemption	NOUN
ftr-477	862	54	from	from	ADP
ftr-477	862	55	income	income	NOUN
ftr-477	862	56	taxes	taxis	NOUN
ftr-477	862	57	that	that	PRON
ftr-477	862	58	the	the	DET
ftr-477	862	59	victim	victim	NOUN
ftr-477	862	60	would	would	AUX
ftr-477	862	61	otherwise	otherwise	ADV
ftr-477	862	62	have	have	AUX
ftr-477	862	63	incurred	incur	VERB
ftr-477	862	64	.	.	PUNCT
ftr-477	863	1	seemingly	seemingly	ADV
ftr-477	863	2	,	,	PUNCT
ftr-477	863	3	the	the	DET
ftr-477	863	4	fifth	fifth	ADJ
ftr-477	863	5	circuit	circuit	NOUN
ftr-477	863	6	merely	merely	ADV
ftr-477	863	7	accepted	accept	VERB
ftr-477	863	8	without	without	ADP
ftr-477	863	9	independent	independent	ADJ
ftr-477	863	10	examination	examination	NOUN
ftr-477	863	11	the	the	DET
ftr-477	863	12	tax	tax	NOUN
ftr-477	863	13	court	court	NOUN
ftr-477	863	14	's	's	PART
ftr-477	863	15	determination	determination	NOUN
ftr-477	863	16	in	in	ADP
ftr-477	863	17	downey	downey	PROPN
ftr-477	863	18	1	1	NUM
ftr-477	863	19	that	that	SCONJ
ftr-477	863	20	even	even	ADV
ftr-477	863	21	after	after	ADP
ftr-477	863	22	burke	burke	PROPN
ftr-477	863	23	,	,	PUNCT
ftr-477	863	24	such	such	ADJ
ftr-477	863	25	damages	damage	NOUN
ftr-477	863	26	are	be	AUX
ftr-477	863	27	excluded	exclude	VERB
ftr-477	863	28	from	from	ADP
ftr-477	863	29	income	income	NOUN
ftr-477	863	30	.	.	PUNCT
ftr-477	864	1	however	however	ADV
ftr-477	864	2	,	,	PUNCT
ftr-477	864	3	in	in	ADP
ftr-477	864	4	a	a	DET
ftr-477	864	5	subsequent	subsequent	ADJ
ftr-477	864	6	case	case	NOUN
ftr-477	864	7	,	,	PUNCT
ftr-477	864	8	the	the	DET
ftr-477	864	9	fifth	fifth	ADJ
ftr-477	864	10	circuit	circuit	NOUN
ftr-477	864	11	affirmed	affirm	VERB
ftr-477	864	12	a	a	DET
ftr-477	864	13	tax	tax	NOUN
ftr-477	864	14	court	court	NOUN
ftr-477	864	15	decision	decision	NOUN
ftr-477	864	16	holding	hold	VERB
ftr-477	864	17	that	that	SCONJ
ftr-477	864	18	adea	adea	NOUN
ftr-477	864	19	damages	damage	NOUN
ftr-477	864	20	are	be	AUX
ftr-477	864	21	excluded	exclude	VERB
ftr-477	864	22	from	from	ADP
ftr-477	864	23	income	income	NOUN
ftr-477	864	24	.	.	PUNCT
ftr-477	865	1	schleier	schleier	PROPN
ftr-477	866	1	v.	v.	ADP
ftr-477	866	2	commissioner	commissioner	NOUN
ftr-477	866	3	,	,	PUNCT
ftr-477	866	4	26	26	NUM
ftr-477	866	5	f.3d	f.3d	NUM
ftr-477	866	6	1119	1119	NUM
ftr-477	866	7	(	(	PUNCT
ftr-477	866	8	5th	5th	ADJ
ftr-477	866	9	cir	cir	NOUN
ftr-477	866	10	.	.	PUNCT
ftr-477	866	11	)	)	PUNCT
ftr-477	866	12	,	,	PUNCT
ftr-477	866	13	cert	cert	NOUN
ftr-477	866	14	.	.	PUNCT
ftr-477	867	1	granted	grant	VERB
ftr-477	867	2	,	,	PUNCT
ftr-477	867	3	115	115	NUM
ftr-477	867	4	s.	s.	PROPN
ftr-477	867	5	ct	ct	PROPN
ftr-477	867	6	.	.	PROPN
ftr-477	868	1	507	507	NUM
ftr-477	868	2	(	(	PUNCT
ftr-477	868	3	1994	1994	NUM
ftr-477	868	4	)	)	PUNCT
ftr-477	868	5	.	.	PUNCT
ftr-477	869	1	117	117	NUM
ftr-477	869	2	.	.	X
ftr-477	869	3	26	26	NUM
ftr-477	869	4	f.3d	f.3d	NUM
ftr-477	869	5	1119	1119	NUM
ftr-477	869	6	(	(	PUNCT
ftr-477	869	7	5th	5th	ADJ
ftr-477	869	8	cir	cir	NOUN
ftr-477	869	9	.	.	PUNCT
ftr-477	869	10	)	)	PUNCT
ftr-477	869	11	,	,	PUNCT
ftr-477	869	12	cert	cert	NOUN
ftr-477	869	13	.	.	PUNCT
ftr-477	870	1	granted	grant	VERB
ftr-477	870	2	,	,	PUNCT
ftr-477	870	3	115	115	NUM
ftr-477	870	4	s.	s.	PROPN
ftr-477	870	5	ct	ct	PROPN
ftr-477	870	6	.	.	PROPN
ftr-477	871	1	507	507	NUM
ftr-477	871	2	(	(	PUNCT
ftr-477	871	3	1994	1994	NUM
ftr-477	871	4	)	)	PUNCT
ftr-477	871	5	.	.	PUNCT
ftr-477	872	1	118	118	NUM
ftr-477	872	2	.	.	PUNCT
ftr-477	873	1	smith	smith	PROPN
ftr-477	873	2	v.	v.	ADP
ftr-477	873	3	office	office	PROPN
ftr-477	873	4	of	of	ADP
ftr-477	873	5	personnel	personnel	NOUN
ftr-477	873	6	management	management	NOUN
ftr-477	873	7	.	.	PUNCT
ftr-477	874	1	778	778	NUM
ftr-477	874	2	f.2d	f.2d	SYM
ftr-477	874	3	258	258	NUM
ftr-477	874	4	(	(	PUNCT
ftr-477	874	5	5th	5th	ADJ
ftr-477	874	6	cir	cir	NOUN
ftr-477	874	7	.	.	PUNCT
ftr-477	874	8	1985	1985	NUM
ftr-477	874	9	)	)	PUNCT
ftr-477	874	10	.	.	PUNCT
ftr-477	875	1	119	119	NUM
ftr-477	875	2	.	.	PUNCT
ftr-477	875	3	rev	rev	PROPN
ftr-477	875	4	.	.	PUNCT
ftr-477	875	5	rul	rul	PROPN
ftr-477	875	6	.	.	PUNCT
ftr-477	876	1	93	93	NUM
ftr-477	876	2	-	-	SYM
ftr-477	876	3	88	88	NUM
ftr-477	876	4	,	,	PUNCT
ftr-477	876	5	1993	1993	NUM
ftr-477	876	6	-	-	SYM
ftr-477	876	7	2	2	NUM
ftr-477	876	8	c.b	c.b	PROPN
ftr-477	876	9	.	.	PROPN
ftr-477	876	10	61	61	NUM
ftr-477	876	11	.	.	X
ftr-477	877	1	120	120	NUM
ftr-477	877	2	.	.	X
ftr-477	877	3	102	102	NUM
ftr-477	877	4	t.c	t.c	PROPN
ftr-477	877	5	.	.	PROPN
ftr-477	877	6	465	465	NUM
ftr-477	877	7	(	(	PUNCT
ftr-477	877	8	1994	1994	NUM
ftr-477	877	9	)	)	PUNCT
ftr-477	877	10	.	.	PUNCT
ftr-477	878	1	19951	19951	NUM
ftr-477	878	2	florida	florida	PROPN
ftr-477	878	3	tax	tax	PROPN
ftr-477	878	4	review	review	NOUN
ftr-477	878	5	was	be	AUX
ftr-477	878	6	for	for	ADP
ftr-477	878	7	the	the	DET
ftr-477	878	8	breach	breach	NOUN
ftr-477	878	9	of	of	ADP
ftr-477	878	10	contract	contract	NOUN
ftr-477	878	11	claim	claim	NOUN
ftr-477	878	12	,	,	PUNCT
ftr-477	878	13	and	and	CCONJ
ftr-477	878	14	the	the	DET
ftr-477	878	15	balance	balance	NOUN
ftr-477	878	16	was	be	AUX
ftr-477	878	17	partial	partial	ADJ
ftr-477	878	18	reimbursement	reimbursement	NOUN
ftr-477	878	19	of	of	ADP
ftr-477	878	20	various	various	ADJ
ftr-477	878	21	legal	legal	ADJ
ftr-477	878	22	and	and	CCONJ
ftr-477	878	23	litigation	litigation	NOUN
ftr-477	878	24	costs	cost	NOUN
ftr-477	878	25	incurred	incur	VERB
ftr-477	878	26	in	in	ADP
ftr-477	878	27	prosecuting	prosecute	VERB
ftr-477	878	28	the	the	DET
ftr-477	878	29	claims	claim	NOUN
ftr-477	878	30	.	.	PUNCT
ftr-477	879	1	the	the	DET
ftr-477	879	2	agreement	agreement	NOUN
ftr-477	879	3	stated	state	VERB
ftr-477	879	4	that	that	SCONJ
ftr-477	879	5	no	no	DET
ftr-477	879	6	payment	payment	NOUN
ftr-477	879	7	was	be	AUX
ftr-477	879	8	made	make	VERB
ftr-477	879	9	for	for	ADP
ftr-477	879	10	punitive	punitive	ADJ
ftr-477	879	11	damages	damage	NOUN
ftr-477	879	12	or	or	CCONJ
ftr-477	879	13	for	for	ADP
ftr-477	879	14	rico	rico	PROPN
ftr-477	879	15	violations	violation	NOUN
ftr-477	879	16	.	.	PUNCT
ftr-477	880	1	the	the	DET
ftr-477	880	2	tax	tax	NOUN
ftr-477	880	3	court	court	NOUN
ftr-477	880	4	accepted	accept	VERB
ftr-477	880	5	the	the	DET
ftr-477	880	6	settlement	settlement	NOUN
ftr-477	880	7	agreement	agreement	NOUN
ftr-477	880	8	's	's	PART
ftr-477	880	9	allocation	allocation	NOUN
ftr-477	880	10	.	.	PUNCT
ftr-477	881	1	relying	rely	VERB
ftr-477	881	2	on	on	ADP
ftr-477	881	3	burke	burke	PROPN
ftr-477	881	4	,	,	PUNCT
ftr-477	881	5	the	the	DET
ftr-477	881	6	court	court	NOUN
ftr-477	881	7	held	hold	VERB
ftr-477	881	8	that	that	SCONJ
ftr-477	881	9	the	the	DET
ftr-477	881	10	more	more	ADJ
ftr-477	881	11	than	than	ADP
ftr-477	881	12	$	$	SYM
ftr-477	881	13	12	12	NUM
ftr-477	881	14	million	million	NUM
ftr-477	881	15	for	for	ADP
ftr-477	881	16	the	the	DET
ftr-477	881	17	wrongful	wrongful	ADJ
ftr-477	881	18	discharge	discharge	NOUN
ftr-477	881	19	claim	claim	NOUN
ftr-477	881	20	was	be	AUX
ftr-477	881	21	excluded	exclude	VERB
ftr-477	881	22	from	from	ADP
ftr-477	881	23	income	income	NOUN
ftr-477	881	24	because	because	SCONJ
ftr-477	881	25	wrongful	wrongful	ADJ
ftr-477	881	26	discharge	discharge	NOUN
ftr-477	881	27	is	be	AUX
ftr-477	881	28	a	a	DET
ftr-477	881	29	tort	tort	NOUN
ftr-477	881	30	claim	claim	NOUN
ftr-477	881	31	.	.	PUNCT
ftr-477	882	1	'2	'2	PROPN
ftr-477	882	2	'	'	PART
ftr-477	883	1	an	an	DET
ftr-477	883	2	interesting	interesting	ADJ
ftr-477	883	3	and	and	CCONJ
ftr-477	883	4	unresolved	unresolved	ADJ
ftr-477	883	5	question	question	NOUN
ftr-477	883	6	is	be	AUX
ftr-477	883	7	whether	whether	SCONJ
ftr-477	883	8	the	the	DET
ftr-477	883	9	injury	injury	NOUN
ftr-477	883	10	resulting	result	VERB
ftr-477	883	11	from	from	ADP
ftr-477	883	12	wrongful	wrongful	ADJ
ftr-477	883	13	discharge	discharge	NOUN
ftr-477	883	14	can	can	AUX
ftr-477	883	15	properly	properly	ADV
ftr-477	883	16	be	be	AUX
ftr-477	883	17	classified	classify	VERB
ftr-477	883	18	as	as	ADP
ftr-477	883	19	a	a	DET
ftr-477	883	20	"	"	PUNCT
ftr-477	883	21	personal	personal	ADJ
ftr-477	883	22	injury	injury	NOUN
ftr-477	883	23	or	or	CCONJ
ftr-477	883	24	sickness	sickness	NOUN
ftr-477	883	25	"	"	PUNCT
ftr-477	883	26	to	to	PART
ftr-477	883	27	which	which	DET
ftr-477	883	28	section	section	NOUN
ftr-477	883	29	104(a)(2	104(a)(2	NUM
ftr-477	883	30	)	)	PUNCT
ftr-477	883	31	can	can	AUX
ftr-477	883	32	apply	apply	VERB
ftr-477	883	33	.	.	PUNCT
ftr-477	884	1	v.	v.	ADP
ftr-477	884	2	punitive	punitive	ADJ
ftr-477	884	3	damages	damage	NOUN
ftr-477	884	4	a.	a.	NOUN
ftr-477	884	5	1989	1989	NUM
ftr-477	884	6	statutory	statutory	ADJ
ftr-477	884	7	amendment	amendment	NOUN
ftr-477	884	8	in	in	ADP
ftr-477	884	9	1989	1989	NUM
ftr-477	884	10	,	,	PUNCT
ftr-477	884	11	congress	congress	PROPN
ftr-477	884	12	amended	amend	VERB
ftr-477	884	13	section	section	NOUN
ftr-477	884	14	104(a	104(a	PROPN
ftr-477	884	15	)	)	PUNCT
ftr-477	884	16	by	by	ADP
ftr-477	884	17	adding	add	VERB
ftr-477	884	18	at	at	ADP
ftr-477	884	19	the	the	DET
ftr-477	884	20	end	end	NOUN
ftr-477	884	21	an	an	DET
ftr-477	884	22	additional	additional	ADJ
ftr-477	884	23	sentence	sentence	NOUN
ftr-477	884	24	stating	state	VERB
ftr-477	884	25	that	that	SCONJ
ftr-477	884	26	section	section	NOUN
ftr-477	884	27	104(a)(2	104(a)(2	NUM
ftr-477	884	28	)	)	PUNCT
ftr-477	884	29	"	"	PUNCT
ftr-477	884	30	shall	shall	AUX
ftr-477	884	31	not	not	PART
ftr-477	884	32	apply	apply	VERB
ftr-477	884	33	to	to	ADP
ftr-477	884	34	any	any	DET
ftr-477	884	35	punitive	punitive	ADJ
ftr-477	884	36	damages	damage	NOUN
ftr-477	884	37	in	in	ADP
ftr-477	884	38	connection	connection	NOUN
ftr-477	884	39	with	with	ADP
ftr-477	884	40	a	a	DET
ftr-477	884	41	case	case	NOUN
ftr-477	884	42	not	not	PART
ftr-477	884	43	involving	involve	VERB
ftr-477	884	44	physical	physical	ADJ
ftr-477	884	45	injury	injury	NOUN
ftr-477	884	46	or	or	CCONJ
ftr-477	884	47	physical	physical	ADJ
ftr-477	884	48	sickness	sickness	NOUN
ftr-477	884	49	.	.	PUNCT
ftr-477	885	1	"'22	"'22	PROPN
ftr-477	885	2	subject	subject	NOUN
ftr-477	885	3	to	to	ADP
ftr-477	885	4	transition	transition	NOUN
ftr-477	885	5	rules	rule	NOUN
ftr-477	885	6	,	,	PUNCT
ftr-477	885	7	the	the	DET
ftr-477	885	8	added	add	VERB
ftr-477	885	9	sentence	sentence	NOUN
ftr-477	885	10	applies	apply	VERB
ftr-477	885	11	to	to	ADP
ftr-477	885	12	amounts	amount	NOUN
ftr-477	885	13	received	receive	VERB
ftr-477	885	14	after	after	ADP
ftr-477	885	15	july	july	PROPN
ftr-477	885	16	10	10	NUM
ftr-477	885	17	,	,	PUNCT
ftr-477	885	18	1989	1989	NUM
ftr-477	885	19	.	.	PUNCT
ftr-477	886	1	thus	thus	ADV
ftr-477	886	2	,	,	PUNCT
ftr-477	886	3	punitive	punitive	ADJ
ftr-477	886	4	damages	damage	NOUN
ftr-477	886	5	received	receive	VERB
ftr-477	886	6	after	after	ADP
ftr-477	886	7	that	that	DET
ftr-477	886	8	effective	effective	ADJ
ftr-477	886	9	date	date	NOUN
ftr-477	886	10	in	in	ADP
ftr-477	886	11	cases	case	NOUN
ftr-477	886	12	involving	involve	VERB
ftr-477	886	13	discriminatory	discriminatory	ADJ
ftr-477	886	14	practices	practice	NOUN
ftr-477	886	15	,	,	PUNCT
ftr-477	886	16	defamation	defamation	NOUN
ftr-477	886	17	,	,	PUNCT
ftr-477	886	18	or	or	CCONJ
ftr-477	886	19	other	other	ADJ
ftr-477	886	20	dignitary	dignitary	PROPN
ftr-477	886	21	torts	tort	NOUN
ftr-477	886	22	are	be	AUX
ftr-477	886	23	taxable	taxable	ADJ
ftr-477	886	24	.	.	PUNCT
ftr-477	887	1	the	the	DET
ftr-477	887	2	amendment	amendment	NOUN
ftr-477	887	3	will	will	AUX
ftr-477	887	4	eliminate	eliminate	VERB
ftr-477	887	5	much	much	ADJ
ftr-477	887	6	of	of	ADP
ftr-477	887	7	the	the	DET
ftr-477	887	8	controversy	controversy	NOUN
ftr-477	887	9	concerning	concern	VERB
ftr-477	887	10	punitive	punitive	ADJ
ftr-477	887	11	damages	damage	NOUN
ftr-477	887	12	,	,	PUNCT
ftr-477	887	13	but	but	CCONJ
ftr-477	887	14	several	several	ADJ
ftr-477	887	15	important	important	ADJ
ftr-477	887	16	issues	issue	NOUN
ftr-477	887	17	remain	remain	VERB
ftr-477	887	18	.	.	PUNCT
ftr-477	888	1	first	first	ADV
ftr-477	888	2	,	,	PUNCT
ftr-477	888	3	what	what	PRON
ftr-477	888	4	is	be	AUX
ftr-477	888	5	the	the	DET
ftr-477	888	6	tax	tax	NOUN
ftr-477	888	7	treatment	treatment	NOUN
ftr-477	888	8	of	of	ADP
ftr-477	888	9	punitive	punitive	ADJ
ftr-477	888	10	damages	damage	NOUN
ftr-477	888	11	in	in	ADP
ftr-477	888	12	a	a	DET
ftr-477	888	13	case	case	NOUN
ftr-477	888	14	in	in	ADP
ftr-477	888	15	which	which	PRON
ftr-477	888	16	there	there	PRON
ftr-477	888	17	has	have	AUX
ftr-477	888	18	been	be	AUX
ftr-477	888	19	a	a	DET
ftr-477	888	20	physical	physical	ADJ
ftr-477	888	21	injury	injury	NOUN
ftr-477	888	22	?	?	PUNCT
ftr-477	889	1	in	in	ADP
ftr-477	889	2	precluding	preclude	VERB
ftr-477	889	3	the	the	DET
ftr-477	889	4	exclusion	exclusion	NOUN
ftr-477	889	5	of	of	ADP
ftr-477	889	6	punitive	punitive	ADJ
ftr-477	889	7	damages	damage	NOUN
ftr-477	889	8	when	when	SCONJ
ftr-477	889	9	there	there	PRON
ftr-477	889	10	is	be	VERB
ftr-477	889	11	no	no	DET
ftr-477	889	12	physical	physical	ADJ
ftr-477	889	13	injury	injury	NOUN
ftr-477	889	14	,	,	PUNCT
ftr-477	889	15	the	the	DET
ftr-477	889	16	language	language	NOUN
ftr-477	889	17	added	add	VERB
ftr-477	889	18	in	in	ADP
ftr-477	889	19	1989	1989	NUM
ftr-477	889	20	implies	imply	VERB
ftr-477	889	21	that	that	SCONJ
ftr-477	889	22	punitive	punitive	ADJ
ftr-477	889	23	damages	damage	NOUN
ftr-477	889	24	are	be	AUX
ftr-477	889	25	excluded	exclude	VERB
ftr-477	889	26	when	when	SCONJ
ftr-477	889	27	there	there	PRON
ftr-477	889	28	is	be	VERB
ftr-477	889	29	a	a	DET
ftr-477	889	30	physical	physical	ADJ
ftr-477	889	31	injury	injury	NOUN
ftr-477	889	32	.	.	PUNCT
ftr-477	890	1	however	however	ADV
ftr-477	890	2	,	,	PUNCT
ftr-477	890	3	care	care	NOUN
ftr-477	890	4	should	should	AUX
ftr-477	890	5	always	always	ADV
ftr-477	890	6	be	be	AUX
ftr-477	890	7	taken	take	VERB
ftr-477	890	8	in	in	ADP
ftr-477	890	9	making	make	VERB
ftr-477	890	10	negative	negative	ADJ
ftr-477	890	11	inferences	inference	NOUN
ftr-477	890	12	.	.	PUNCT
ftr-477	891	1	as	as	SCONJ
ftr-477	891	2	is	be	AUX
ftr-477	891	3	shown	show	VERB
ftr-477	891	4	below	below	ADP
ftr-477	891	5	,	,	PUNCT
ftr-477	891	6	an	an	DET
ftr-477	891	7	examination	examination	NOUN
ftr-477	891	8	of	of	ADP
ftr-477	891	9	the	the	DET
ftr-477	891	10	legislative	legislative	ADJ
ftr-477	891	11	history	history	NOUN
ftr-477	891	12	of	of	ADP
ftr-477	891	13	the	the	DET
ftr-477	891	14	1989	1989	NUM
ftr-477	891	15	amendment	amendment	NOUN
ftr-477	891	16	establishes	establish	VERB
ftr-477	891	17	that	that	SCONJ
ftr-477	891	18	congress	congress	PROPN
ftr-477	891	19	had	have	VERB
ftr-477	891	20	no	no	DET
ftr-477	891	21	intention	intention	NOUN
ftr-477	891	22	of	of	ADP
ftr-477	891	23	passing	pass	VERB
ftr-477	891	24	on	on	ADP
ftr-477	891	25	the	the	DET
ftr-477	891	26	proper	proper	ADJ
ftr-477	891	27	treatment	treatment	NOUN
ftr-477	891	28	of	of	ADP
ftr-477	891	29	punitive	punitive	ADJ
ftr-477	891	30	damages	damage	NOUN
ftr-477	891	31	in	in	ADP
ftr-477	891	32	any	any	DET
ftr-477	891	33	circumstance	circumstance	NOUN
ftr-477	891	34	other	other	ADJ
ftr-477	891	35	than	than	ADP
ftr-477	891	36	where	where	SCONJ
ftr-477	891	37	there	there	PRON
ftr-477	891	38	was	be	VERB
ftr-477	891	39	no	no	DET
ftr-477	891	40	physical	physical	ADJ
ftr-477	891	41	injury	injury	NOUN
ftr-477	891	42	.	.	PUNCT
ftr-477	892	1	second	second	ADJ
ftr-477	892	2	,	,	PUNCT
ftr-477	892	3	does	do	AUX
ftr-477	892	4	the	the	DET
ftr-477	892	5	adoption	adoption	NOUN
ftr-477	892	6	of	of	ADP
ftr-477	892	7	the	the	DET
ftr-477	892	8	1989	1989	NUM
ftr-477	892	9	amendment	amendment	NOUN
ftr-477	892	10	demonstrate	demonstrate	VERB
ftr-477	892	11	that	that	SCONJ
ftr-477	892	12	congress	congress	PROPN
ftr-477	892	13	believed	believe	VERB
ftr-477	892	14	that	that	SCONJ
ftr-477	892	15	pre-1989	pre-1989	ADJ
ftr-477	892	16	law	law	NOUN
ftr-477	892	17	excluded	exclude	VERB
ftr-477	892	18	punitive	punitive	ADJ
ftr-477	892	19	damages	damage	NOUN
ftr-477	892	20	from	from	ADP
ftr-477	892	21	income	income	NOUN
ftr-477	892	22	when	when	SCONJ
ftr-477	892	23	received	receive	VERB
ftr-477	892	24	pursuant	pursuant	NOUN
ftr-477	892	25	to	to	ADP
ftr-477	892	26	a	a	DET
ftr-477	892	27	claim	claim	NOUN
ftr-477	892	28	for	for	ADP
ftr-477	892	29	a	a	DET
ftr-477	892	30	personal	personal	ADJ
ftr-477	892	31	injury	injury	NOUN
ftr-477	892	32	?	?	PUNCT
ftr-477	893	1	even	even	ADV
ftr-477	893	2	if	if	SCONJ
ftr-477	893	3	the	the	DET
ftr-477	893	4	amendment	amendment	NOUN
ftr-477	893	5	does	do	AUX
ftr-477	893	6	indicate	indicate	VERB
ftr-477	893	7	that	that	SCONJ
ftr-477	893	8	congress	congress	PROPN
ftr-477	893	9	held	hold	VERB
ftr-477	893	10	that	that	DET
ftr-477	893	11	belief	belief	NOUN
ftr-477	893	12	,	,	PUNCT
ftr-477	893	13	what	what	DET
ftr-477	893	14	weight	weight	NOUN
ftr-477	893	15	should	should	AUX
ftr-477	893	16	the	the	DET
ftr-477	893	17	courts	court	NOUN
ftr-477	893	18	accord	accord	NOUN
ftr-477	893	19	to	to	ADP
ftr-477	893	20	it	it	PRON
ftr-477	893	21	?	?	PUNCT
ftr-477	894	1	121	121	NUM
ftr-477	894	2	.	.	PUNCT
ftr-477	895	1	the	the	DET
ftr-477	895	2	taxpayer	taxpayer	NOUN
ftr-477	895	3	agreed	agree	VERB
ftr-477	895	4	that	that	SCONJ
ftr-477	895	5	the	the	DET
ftr-477	895	6	balance	balance	NOUN
ftr-477	895	7	of	of	ADP
ftr-477	895	8	the	the	DET
ftr-477	895	9	settlement	settlement	NOUN
ftr-477	895	10	amount	amount	NOUN
ftr-477	895	11	was	be	AUX
ftr-477	895	12	taxable	taxable	ADJ
ftr-477	895	13	,	,	PUNCT
ftr-477	895	14	but	but	CCONJ
ftr-477	895	15	contended	contend	VERB
ftr-477	895	16	that	that	SCONJ
ftr-477	895	17	some	some	PRON
ftr-477	895	18	of	of	ADP
ftr-477	895	19	the	the	DET
ftr-477	895	20	litigation	litigation	NOUN
ftr-477	895	21	and	and	CCONJ
ftr-477	895	22	legal	legal	ADJ
ftr-477	895	23	expenses	expense	NOUN
ftr-477	895	24	were	be	AUX
ftr-477	895	25	deductible	deductible	ADJ
ftr-477	895	26	.	.	PUNCT
ftr-477	896	1	122	122	NUM
ftr-477	896	2	.	.	PUNCT
ftr-477	896	3	omnibus	omnibus	NOUN
ftr-477	896	4	budget	budget	NOUN
ftr-477	896	5	reconciliation	reconciliation	NOUN
ftr-477	896	6	act	act	NOUN
ftr-477	896	7	of	of	ADP
ftr-477	896	8	1989	1989	NUM
ftr-477	896	9	,	,	PUNCT
ftr-477	896	10	pub	pub	NOUN
ftr-477	896	11	.	.	PUNCT
ftr-477	897	1	l.	l.	PROPN
ftr-477	897	2	no	no	INTJ
ftr-477	897	3	.	.	PROPN
ftr-477	898	1	101	101	NUM
ftr-477	898	2	-	-	SYM
ftr-477	898	3	239	239	NUM
ftr-477	898	4	,	,	PUNCT
ftr-477	898	5	§	§	PROPN
ftr-477	898	6	7641	7641	NUM
ftr-477	898	7	,	,	PUNCT
ftr-477	898	8	103	103	NUM
ftr-477	898	9	stat	stat	NOUN
ftr-477	898	10	.	.	PUNCT
ftr-477	899	1	2379	2379	NUM
ftr-477	899	2	.	.	PUNCT
ftr-477	900	1	[	[	X
ftr-477	900	2	vol	vol	NOUN
ftr-477	900	3	.	.	NOUN
ftr-477	900	4	2:6	2:6	NUM
ftr-477	900	5	compensatory	compensatory	ADJ
ftr-477	900	6	and	and	CCONJ
ftr-477	900	7	punitive	punitive	ADJ
ftr-477	900	8	damages	damage	NOUN
ftr-477	900	9	1	1	NUM
ftr-477	900	10	.	.	PUNCT
ftr-477	901	1	post-1989	post-1989	VERB
ftr-477	901	2	punitive	punitive	ADJ
ftr-477	901	3	damages	damage	NOUN
ftr-477	901	4	in	in	ADP
ftr-477	901	5	cases	case	NOUN
ftr-477	901	6	involving	involve	VERB
ftr-477	901	7	phkysical	phkysical	ADJ
ftr-477	901	8	injury.-while	injury.-while	NOUN
ftr-477	901	9	no	no	DET
ftr-477	901	10	case	case	NOUN
ftr-477	901	11	has	have	AUX
ftr-477	901	12	yet	yet	ADV
ftr-477	901	13	arisen	arise	VERB
ftr-477	901	14	in	in	ADP
ftr-477	901	15	which	which	PRON
ftr-477	901	16	punitive	punitive	ADJ
ftr-477	901	17	damages	damage	NOUN
ftr-477	901	18	for	for	ADP
ftr-477	901	19	a	a	DET
ftr-477	901	20	physical	physical	ADJ
ftr-477	901	21	injury	injury	NOUN
ftr-477	901	22	were	be	AUX
ftr-477	901	23	received	receive	VERB
ftr-477	901	24	after	after	ADP
ftr-477	901	25	july	july	PROPN
ftr-477	901	26	10	10	NUM
ftr-477	901	27	,	,	PUNCT
ftr-477	901	28	1989	1989	NUM
ftr-477	901	29	,	,	PUNCT
ftr-477	901	30	several	several	ADJ
ftr-477	901	31	courts	court	NOUN
ftr-477	901	32	,	,	PUNCT
ftr-477	901	33	including	include	VERB
ftr-477	901	34	the	the	DET
ftr-477	901	35	supreme	supreme	PROPN
ftr-477	901	36	court	court	PROPN
ftr-477	901	37	,	,	PUNCT
ftr-477	901	38	have	have	AUX
ftr-477	901	39	assumed	assume	VERB
ftr-477	901	40	that	that	SCONJ
ftr-477	901	41	such	such	ADJ
ftr-477	901	42	damages	damage	NOUN
ftr-477	901	43	are	be	AUX
ftr-477	901	44	excluded	exclude	VERB
ftr-477	901	45	by	by	ADP
ftr-477	901	46	negative	negative	ADJ
ftr-477	901	47	inference	inference	NOUN
ftr-477	901	48	from	from	ADP
ftr-477	901	49	the	the	DET
ftr-477	901	50	1989	1989	NUM
ftr-477	901	51	amendment	amendment	NOUN
ftr-477	901	52	.	.	PUNCT
ftr-477	902	1	for	for	ADP
ftr-477	902	2	example	example	NOUN
ftr-477	902	3	,	,	PUNCT
ftr-477	902	4	in	in	ADP
ftr-477	902	5	footnote	footnote	NOUN
ftr-477	902	6	6	6	NUM
ftr-477	902	7	of	of	ADP
ftr-477	902	8	the	the	DET
ftr-477	902	9	opinion	opinion	NOUN
ftr-477	902	10	in	in	ADP
ftr-477	902	11	united	united	PROPN
ftr-477	902	12	states	states	PROPN
ftr-477	902	13	v.	v.	ADP
ftr-477	902	14	burke	burke	PROPN
ftr-477	902	15	,	,	PUNCT
ftr-477	902	16	the	the	DET
ftr-477	902	17	court	court	NOUN
ftr-477	902	18	stated	state	VERB
ftr-477	902	19	:	:	PUNCT
ftr-477	902	20	congress	congress	PROPN
ftr-477	902	21	'	'	PART
ftr-477	902	22	1989	1989	NUM
ftr-477	902	23	amendment	amendment	NOUN
ftr-477	902	24	to	to	PART
ftr-477	902	25	section	section	VERB
ftr-477	902	26	104(a)(2	104(a)(2	NUM
ftr-477	902	27	)	)	PUNCT
ftr-477	902	28	provides	provide	VERB
ftr-477	902	29	further	further	ADJ
ftr-477	902	30	support	support	NOUN
ftr-477	902	31	for	for	ADP
ftr-477	902	32	the	the	DET
ftr-477	902	33	notion	notion	NOUN
ftr-477	902	34	that	that	SCONJ
ftr-477	902	35	"	"	PUNCT
ftr-477	902	36	personal	personal	ADJ
ftr-477	902	37	injuries	injury	NOUN
ftr-477	902	38	"	"	PUNCT
ftr-477	902	39	includes	include	VERB
ftr-477	902	40	physical	physical	ADJ
ftr-477	902	41	as	as	ADV
ftr-477	902	42	well	well	ADV
ftr-477	902	43	as	as	ADP
ftr-477	902	44	nonphysical	nonphysical	ADJ
ftr-477	902	45	injuries	injury	NOUN
ftr-477	902	46	.	.	PUNCT
ftr-477	903	1	congress	congress	PROPN
ftr-477	903	2	rejected	reject	VERB
ftr-477	903	3	a	a	DET
ftr-477	903	4	bill	bill	NOUN
ftr-477	903	5	that	that	PRON
ftr-477	903	6	would	would	AUX
ftr-477	903	7	have	have	AUX
ftr-477	903	8	limited	limit	VERB
ftr-477	903	9	the	the	DET
ftr-477	903	10	section	section	NOUN
ftr-477	903	11	104(a)(2	104(a)(2	NUM
ftr-477	903	12	)	)	PUNCT
ftr-477	903	13	exclusion	exclusion	NOUN
ftr-477	903	14	to	to	ADP
ftr-477	903	15	cases	case	NOUN
ftr-477	903	16	involving	involve	VERB
ftr-477	903	17	"	"	PUNCT
ftr-477	903	18	physical	physical	ADJ
ftr-477	903	19	injury	injury	NOUN
ftr-477	903	20	or	or	CCONJ
ftr-477	903	21	physical	physical	ADJ
ftr-477	903	22	sickness	sickness	NOUN
ftr-477	903	23	.	.	PUNCT
ftr-477	903	24	"	"	PUNCT
ftr-477	904	1	see	see	VERB
ftr-477	904	2	h.r	h.r	PROPN
ftr-477	904	3	.	.	PROPN
ftr-477	904	4	rep	rep	PROPN
ftr-477	904	5	.	.	PROPN
ftr-477	904	6	no	no	INTJ
ftr-477	904	7	.	.	PUNCT
ftr-477	905	1	101	101	NUM
ftr-477	905	2	-	-	SYM
ftr-477	905	3	247	247	NUM
ftr-477	905	4	,	,	PUNCT
ftr-477	905	5	pp	pp	ADJ
ftr-477	905	6	.	.	PUNCT
ftr-477	906	1	1354	1354	NUM
ftr-477	906	2	-	-	SYM
ftr-477	906	3	1355	1355	NUM
ftr-477	906	4	(	(	PUNCT
ftr-477	906	5	describing	describe	VERB
ftr-477	906	6	proposed	propose	VERB
ftr-477	906	7	section	section	NOUN
ftr-477	906	8	11641	11641	NUM
ftr-477	906	9	of	of	ADP
ftr-477	906	10	h.r	h.r	PROPN
ftr-477	906	11	.	.	PROPN
ftr-477	906	12	3299	3299	NUM
ftr-477	906	13	,	,	PUNCT
ftr-477	906	14	101st	101st	PROPN
ftr-477	906	15	cong	cong	NOUN
ftr-477	906	16	.	.	PUNCT
ftr-477	907	1	1st	1st	ADJ
ftr-477	907	2	sess	sess	NOUN
ftr-477	907	3	.	.	PUNCT
ftr-477	908	1	(	(	PUNCT
ftr-477	908	2	1989	1989	NUM
ftr-477	908	3	)	)	PUNCT
ftr-477	908	4	...	...	PUNCT
ftr-477	908	5	)	)	PUNCT
ftr-477	908	6	.	.	PUNCT
ftr-477	909	1	at	at	ADP
ftr-477	909	2	the	the	DET
ftr-477	909	3	same	same	ADJ
ftr-477	909	4	time	time	NOUN
ftr-477	909	5	,	,	PUNCT
ftr-477	909	6	congress	congress	PROPN
ftr-477	909	7	amended	amend	VERB
ftr-477	909	8	section	section	NOUN
ftr-477	909	9	104(a	104(a	PROPN
ftr-477	909	10	)	)	PUNCT
ftr-477	909	11	to	to	PART
ftr-477	909	12	allow	allow	VERB
ftr-477	909	13	the	the	DET
ftr-477	909	14	exclusion	exclusion	NOUN
ftr-477	909	15	of	of	ADP
ftr-477	909	16	punitive	punitive	ADJ
ftr-477	909	17	damages	damage	NOUN
ftr-477	909	18	only	only	ADV
ftr-477	909	19	in	in	ADP
ftr-477	909	20	cases	case	NOUN
ftr-477	909	21	involving	involve	VERB
ftr-477	909	22	"	"	PUNCT
ftr-477	909	23	physical	physical	ADJ
ftr-477	909	24	injuty	injuty	NOUN
ftr-477	909	25	or	or	CCONJ
ftr-477	909	26	physical	physical	ADJ
ftr-477	909	27	sickness	sickness	NOUN
ftr-477	909	28	.	.	PUNCT
ftr-477	910	1	"	"	PUNCT
ftr-477	910	2	...	...	PUNCT
ftr-477	911	1	the	the	DET
ftr-477	911	2	enactment	enactment	NOUN
ftr-477	911	3	of	of	ADP
ftr-477	911	4	this	this	DET
ftr-477	911	5	limited	limited	ADJ
ftr-477	911	6	amendment	amendment	NOUN
ftr-477	911	7	addressing	address	VERB
ftr-477	911	8	only	only	ADV
ftr-477	911	9	punitive	punitive	ADJ
ftr-477	911	10	damages	damage	NOUN
ftr-477	911	11	shows	show	VERB
ftr-477	911	12	that	that	SCONJ
ftr-477	911	13	congress	congress	PROPN
ftr-477	911	14	assumed	assume	VERB
ftr-477	911	15	that	that	SCONJ
ftr-477	911	16	other	other	ADJ
ftr-477	911	17	damages	damage	NOUN
ftr-477	911	18	(	(	PUNCT
ftr-477	911	19	i.e.	i.e.	X
ftr-477	911	20	,	,	PUNCT
ftr-477	911	21	compensatory	compensatory	NOUN
ftr-477	911	22	)	)	PUNCT
ftr-477	911	23	would	would	AUX
ftr-477	911	24	be	be	AUX
ftr-477	911	25	excluded	exclude	VERB
ftr-477	911	26	in	in	ADP
ftr-477	911	27	cases	case	NOUN
ftr-477	911	28	of	of	ADP
ftr-477	911	29	both	both	CCONJ
ftr-477	911	30	physical	physical	ADJ
ftr-477	911	31	and	and	CCONJ
ftr-477	911	32	nonphysical	nonphysical	ADJ
ftr-477	911	33	injury	injury	NOUN
ftr-477	911	34	.	.	PUNCT
ftr-477	911	35	'	'	PUNCT
ftr-477	912	1	in	in	ADP
ftr-477	912	2	the	the	DET
ftr-477	912	3	italicized	italicize	VERB
ftr-477	912	4	portion	portion	NOUN
ftr-477	912	5	of	of	ADP
ftr-477	912	6	the	the	DET
ftr-477	912	7	foregoing	forego	VERB
ftr-477	912	8	extract	extract	NOUN
ftr-477	912	9	,	,	PUNCT
ftr-477	912	10	the	the	DET
ftr-477	912	11	supreme	supreme	PROPN
ftr-477	912	12	court	court	PROPN
ftr-477	912	13	construed	construe	VERB
ftr-477	912	14	the	the	DET
ftr-477	912	15	amendment	amendment	NOUN
ftr-477	912	16	as	as	ADP
ftr-477	912	17	having	have	VERB
ftr-477	912	18	both	both	CCONJ
ftr-477	912	19	an	an	DET
ftr-477	912	20	inclusionary	inclusionary	ADJ
ftr-477	912	21	and	and	CCONJ
ftr-477	912	22	an	an	DET
ftr-477	912	23	exclusionary	exclusionary	ADJ
ftr-477	912	24	effect	effect	NOUN
ftr-477	912	25	,	,	PUNCT
ftr-477	912	26	allowing	allow	VERB
ftr-477	912	27	an	an	DET
ftr-477	912	28	exclusion	exclusion	NOUN
ftr-477	912	29	for	for	ADP
ftr-477	912	30	punitive	punitive	ADJ
ftr-477	912	31	damages	damage	NOUN
ftr-477	912	32	in	in	ADP
ftr-477	912	33	a	a	DET
ftr-477	912	34	case	case	NOUN
ftr-477	912	35	involving	involve	VERB
ftr-477	912	36	a	a	DET
ftr-477	912	37	physical	physical	ADJ
ftr-477	912	38	injury	injury	NOUN
ftr-477	912	39	as	as	ADV
ftr-477	912	40	well	well	ADV
ftr-477	912	41	as	as	ADP
ftr-477	912	42	denying	deny	VERB
ftr-477	912	43	an	an	DET
ftr-477	912	44	exclusion	exclusion	NOUN
ftr-477	912	45	where	where	SCONJ
ftr-477	912	46	the	the	DET
ftr-477	912	47	injury	injury	NOUN
ftr-477	912	48	is	be	AUX
ftr-477	912	49	not	not	PART
ftr-477	912	50	physical	physical	ADJ
ftr-477	912	51	.	.	PUNCT
ftr-477	913	1	in	in	ADP
ftr-477	913	2	fact	fact	NOUN
ftr-477	913	3	,	,	PUNCT
ftr-477	913	4	the	the	DET
ftr-477	913	5	amendment	amendment	NOUN
ftr-477	913	6	only	only	ADV
ftr-477	913	7	addresses	address	VERB
ftr-477	913	8	cases	case	NOUN
ftr-477	913	9	where	where	SCONJ
ftr-477	913	10	there	there	PRON
ftr-477	913	11	is	be	VERB
ftr-477	913	12	no	no	DET
ftr-477	913	13	physical	physical	ADJ
ftr-477	913	14	injury	injury	NOUN
ftr-477	913	15	and	and	CCONJ
ftr-477	913	16	makes	make	VERB
ftr-477	913	17	no	no	DET
ftr-477	913	18	express	express	ADJ
ftr-477	913	19	statement	statement	NOUN
ftr-477	913	20	about	about	ADP
ftr-477	913	21	the	the	DET
ftr-477	913	22	treatment	treatment	NOUN
ftr-477	913	23	of	of	ADP
ftr-477	913	24	damages	damage	NOUN
ftr-477	913	25	when	when	SCONJ
ftr-477	913	26	a	a	DET
ftr-477	913	27	physical	physical	ADJ
ftr-477	913	28	injury	injury	NOUN
ftr-477	913	29	is	be	AUX
ftr-477	913	30	present	present	ADJ
ftr-477	913	31	.	.	PUNCT
ftr-477	914	1	the	the	DET
ftr-477	914	2	court	court	NOUN
ftr-477	914	3	did	do	AUX
ftr-477	914	4	not	not	PART
ftr-477	914	5	analyze	analyze	VERB
ftr-477	914	6	the	the	DET
ftr-477	914	7	amendment	amendment	NOUN
ftr-477	914	8	;	;	PUNCT
ftr-477	914	9	it	it	PRON
ftr-477	914	10	simply	simply	ADV
ftr-477	914	11	assumed	assume	VERB
ftr-477	914	12	that	that	SCONJ
ftr-477	914	13	the	the	DET
ftr-477	914	14	denial	denial	NOUN
ftr-477	914	15	of	of	ADP
ftr-477	914	16	an	an	DET
ftr-477	914	17	exclusion	exclusion	NOUN
ftr-477	914	18	in	in	ADP
ftr-477	914	19	nonphysical	nonphysical	ADJ
ftr-477	914	20	cases	case	NOUN
ftr-477	914	21	amounted	amount	VERB
ftr-477	914	22	to	to	ADP
ftr-477	914	23	allowing	allow	VERB
ftr-477	914	24	one	one	NUM
ftr-477	914	25	in	in	ADP
ftr-477	914	26	physical	physical	ADJ
ftr-477	914	27	cases	case	NOUN
ftr-477	914	28	.	.	PUNCT
ftr-477	915	1	the	the	DET
ftr-477	915	2	italicized	italicize	VERB
ftr-477	915	3	comment	comment	NOUN
ftr-477	915	4	is	be	AUX
ftr-477	915	5	in	in	ADP
ftr-477	915	6	the	the	DET
ftr-477	915	7	middle	middle	NOUN
ftr-477	915	8	of	of	ADP
ftr-477	915	9	a	a	DET
ftr-477	915	10	lengthy	lengthy	ADJ
ftr-477	915	11	footnote	footnote	NOUN
ftr-477	915	12	dealing	deal	VERB
ftr-477	915	13	with	with	ADP
ftr-477	915	14	whether	whether	SCONJ
ftr-477	915	15	compensatory	compensatory	ADJ
ftr-477	915	16	damages	damage	NOUN
ftr-477	915	17	for	for	ADP
ftr-477	915	18	nonphysical	nonphysical	ADJ
ftr-477	915	19	injuries	injury	NOUN
ftr-477	915	20	are	be	AUX
ftr-477	915	21	excluded	exclude	VERB
ftr-477	915	22	by	by	ADP
ftr-477	915	23	section	section	NOUN
ftr-477	915	24	104(a)(2	104(a)(2	NUM
ftr-477	915	25	)	)	PUNCT
ftr-477	915	26	.	.	PUNCT
ftr-477	916	1	it	it	PRON
ftr-477	916	2	is	be	AUX
ftr-477	916	3	dictum	dictum	NOUN
ftr-477	916	4	and	and	CCONJ
ftr-477	916	5	does	do	AUX
ftr-477	916	6	not	not	PART
ftr-477	916	7	appear	appear	VERB
ftr-477	916	8	to	to	PART
ftr-477	916	9	be	be	AUX
ftr-477	916	10	the	the	DET
ftr-477	916	11	product	product	NOUN
ftr-477	916	12	of	of	ADP
ftr-477	916	13	serious	serious	ADJ
ftr-477	916	14	thought	thought	NOUN
ftr-477	916	15	,	,	PUNCT
ftr-477	916	16	much	much	ADV
ftr-477	916	17	less	less	ADV
ftr-477	916	18	a	a	DET
ftr-477	916	19	consideration	consideration	NOUN
ftr-477	916	20	of	of	ADP
ftr-477	916	21	the	the	DET
ftr-477	916	22	legislative	legislative	ADJ
ftr-477	916	23	history	history	NOUN
ftr-477	916	24	.	.	PUNCT
ftr-477	917	1	moreover	moreover	ADV
ftr-477	917	2	,	,	PUNCT
ftr-477	917	3	the	the	DET
ftr-477	917	4	comment	comment	NOUN
ftr-477	917	5	is	be	AUX
ftr-477	917	6	unnecessary	unnecessary	ADJ
ftr-477	917	7	to	to	ADP
ftr-477	917	8	the	the	DET
ftr-477	917	9	court	court	NOUN
ftr-477	917	10	's	's	PART
ftr-477	917	11	point	point	NOUN
ftr-477	917	12	in	in	ADP
ftr-477	917	13	the	the	DET
ftr-477	917	14	footnote	footnote	NOUN
ftr-477	917	15	-	-	PUNCT
ftr-477	917	16	that	that	SCONJ
ftr-477	917	17	by	by	ADP
ftr-477	917	18	precluding	preclude	VERB
ftr-477	917	19	an	an	DET
ftr-477	917	20	exclusion	exclusion	NOUN
ftr-477	917	21	for	for	ADP
ftr-477	917	22	punitive	punitive	ADJ
ftr-477	917	23	damages	damage	NOUN
ftr-477	917	24	when	when	SCONJ
ftr-477	917	25	the	the	DET
ftr-477	917	26	injury	injury	NOUN
ftr-477	917	27	is	be	AUX
ftr-477	917	28	nonphysical	nonphysical	ADJ
ftr-477	917	29	,	,	PUNCT
ftr-477	917	30	congress	congress	PROPN
ftr-477	917	31	implied	imply	VERB
ftr-477	917	32	that	that	SCONJ
ftr-477	917	33	section	section	NOUN
ftr-477	917	34	104(a)(2	104(a)(2	NOUN
ftr-477	917	35	)	)	PUNCT
ftr-477	917	36	applies	apply	VERB
ftr-477	917	37	to	to	ADP
ftr-477	917	38	compensatory	compensatory	ADJ
ftr-477	917	39	damages	damage	NOUN
ftr-477	917	40	for	for	ADP
ftr-477	917	41	nonphysical	nonphysical	ADJ
ftr-477	917	42	injuries	injury	NOUN
ftr-477	917	43	.	.	PUNCT
ftr-477	918	1	there	there	PRON
ftr-477	918	2	was	be	VERB
ftr-477	918	3	no	no	DET
ftr-477	918	4	reason	reason	NOUN
ftr-477	918	5	for	for	SCONJ
ftr-477	918	6	the	the	DET
ftr-477	918	7	court	court	NOUN
ftr-477	918	8	to	to	PART
ftr-477	918	9	focus	focus	VERB
ftr-477	918	10	on	on	ADP
ftr-477	918	11	the	the	DET
ftr-477	918	12	applicability	applicability	NOUN
ftr-477	918	13	of	of	ADP
ftr-477	918	14	the	the	DET
ftr-477	918	15	amendment	amendment	NOUN
ftr-477	918	16	to	to	ADP
ftr-477	918	17	physical	physical	ADJ
ftr-477	918	18	injury	injury	NOUN
ftr-477	918	19	claims	claim	NOUN
ftr-477	918	20	,	,	PUNCT
ftr-477	918	21	and	and	CCONJ
ftr-477	918	22	it	it	PRON
ftr-477	918	23	does	do	AUX
ftr-477	918	24	not	not	PART
ftr-477	918	25	appear	appear	VERB
ftr-477	918	26	to	to	PART
ftr-477	918	27	have	have	AUX
ftr-477	918	28	done	do	VERB
ftr-477	918	29	so	so	ADV
ftr-477	918	30	.	.	PUNCT
ftr-477	919	1	123	123	NUM
ftr-477	919	2	.	.	PUNCT
ftr-477	920	1	112	112	NUM
ftr-477	920	2	s.	s.	PROPN
ftr-477	920	3	cl	cl	PROPN
ftr-477	920	4	1867	1867	NUM
ftr-477	920	5	,	,	PUNCT
ftr-477	920	6	1871	1871	NUM
ftr-477	920	7	n.6	n.6	NOUN
ftr-477	920	8	(	(	PUNCT
ftr-477	920	9	1992	1992	NUM
ftr-477	920	10	)	)	PUNCT
ftr-477	920	11	(	(	PUNCT
ftr-477	920	12	emphasis	emphasis	NOUN
ftr-477	920	13	added	add	VERB
ftr-477	920	14	)	)	PUNCT
ftr-477	920	15	.	.	PUNCT
ftr-477	921	1	19951	19951	NUM
ftr-477	921	2	florida	florida	PROPN
ftr-477	921	3	tax	tax	PROPN
ftr-477	921	4	review	review	NOUN
ftr-477	921	5	nevertheless	nevertheless	ADV
ftr-477	921	6	,	,	PUNCT
ftr-477	921	7	some	some	DET
ftr-477	921	8	judges	judge	NOUN
ftr-477	921	9	have	have	AUX
ftr-477	921	10	taken	take	VERB
ftr-477	921	11	the	the	DET
ftr-477	921	12	supreme	supreme	PROPN
ftr-477	921	13	court	court	PROPN
ftr-477	921	14	's	's	PART
ftr-477	921	15	statement	statement	NOUN
ftr-477	921	16	as	as	ADP
ftr-477	921	17	support	support	NOUN
ftr-477	921	18	for	for	ADP
ftr-477	921	19	the	the	DET
ftr-477	921	20	view	view	NOUN
ftr-477	921	21	that	that	SCONJ
ftr-477	921	22	the	the	DET
ftr-477	921	23	1989	1989	NUM
ftr-477	921	24	amendment	amendment	NOUN
ftr-477	921	25	authorizes	authorize	VERB
ftr-477	921	26	the	the	DET
ftr-477	921	27	exclusion	exclusion	NOUN
ftr-477	921	28	of	of	ADP
ftr-477	921	29	punitive	punitive	ADJ
ftr-477	921	30	damages	damage	NOUN
ftr-477	921	31	in	in	ADP
ftr-477	921	32	cases	case	NOUN
ftr-477	921	33	involving	involve	VERB
ftr-477	921	34	physical	physical	ADJ
ftr-477	921	35	injuries	injury	NOUN
ftr-477	921	36	.	.	PUNCT
ftr-477	922	1	for	for	ADP
ftr-477	922	2	example	example	NOUN
ftr-477	922	3	,	,	PUNCT
ftr-477	922	4	the	the	DET
ftr-477	922	5	statement	statement	NOUN
ftr-477	922	6	was	be	AUX
ftr-477	922	7	cited	cite	VERB
ftr-477	922	8	with	with	ADP
ftr-477	922	9	approval	approval	NOUN
ftr-477	922	10	by	by	ADP
ftr-477	922	11	the	the	DET
ftr-477	922	12	sixth	sixth	ADJ
ftr-477	922	13	circuit	circuit	NOUN
ftr-477	922	14	in	in	ADP
ftr-477	922	15	its	its	PRON
ftr-477	922	16	affirmance	affirmance	NOUN
ftr-477	922	17	of	of	ADP
ftr-477	922	18	the	the	DET
ftr-477	922	19	tax	tax	NOUN
ftr-477	922	20	court	court	NOUN
ftr-477	922	21	's	's	PART
ftr-477	922	22	decision	decision	NOUN
ftr-477	922	23	that	that	SCONJ
ftr-477	922	24	punitive	punitive	ADJ
ftr-477	922	25	damages	damage	NOUN
ftr-477	922	26	are	be	AUX
ftr-477	922	27	excluded	exclude	VERB
ftr-477	922	28	from	from	ADP
ftr-477	922	29	income	income	NOUN
ftr-477	922	30	by	by	ADP
ftr-477	922	31	section	section	NOUN
ftr-477	922	32	104(a)(2).124	104(a)(2).124	NUM
ftr-477	922	33	in	in	ADP
ftr-477	922	34	addition	addition	NOUN
ftr-477	922	35	,	,	PUNCT
ftr-477	922	36	at	at	ADV
ftr-477	922	37	least	least	ADV
ftr-477	922	38	two	two	NUM
ftr-477	922	39	commentators	commentator	NOUN
ftr-477	922	40	concluded	conclude	VERB
ftr-477	922	41	that	that	SCONJ
ftr-477	922	42	the	the	DET
ftr-477	922	43	amendment	amendment	NOUN
ftr-477	922	44	impliedly	impliedly	ADV
ftr-477	922	45	permits	permit	VERB
ftr-477	922	46	the	the	DET
ftr-477	922	47	exclusion	exclusion	NOUN
ftr-477	922	48	of	of	ADP
ftr-477	922	49	punitive	punitive	ADJ
ftr-477	922	50	damages	damage	NOUN
ftr-477	922	51	received	receive	VERB
ftr-477	922	52	after	after	ADP
ftr-477	922	53	1989	1989	NUM
ftr-477	922	54	in	in	ADP
ftr-477	922	55	a	a	DET
ftr-477	922	56	case	case	NOUN
ftr-477	922	57	involving	involve	VERB
ftr-477	922	58	physical	physical	ADJ
ftr-477	922	59	injuries.125	injuries.125	NOUN
ftr-477	922	60	the	the	DET
ftr-477	922	61	legislative	legislative	ADJ
ftr-477	922	62	history	history	NOUN
ftr-477	922	63	of	of	ADP
ftr-477	922	64	the	the	DET
ftr-477	922	65	1989	1989	NUM
ftr-477	922	66	amendment	amendment	NOUN
ftr-477	922	67	strongly	strongly	ADV
ftr-477	922	68	suggests	suggest	VERB
ftr-477	922	69	that	that	SCONJ
ftr-477	922	70	this	this	DET
ftr-477	922	71	inference	inference	NOUN
ftr-477	922	72	is	be	AUX
ftr-477	922	73	in	in	ADP
ftr-477	922	74	error	error	NOUN
ftr-477	922	75	.	.	PUNCT
ftr-477	923	1	the	the	DET
ftr-477	923	2	house	house	PROPN
ftr-477	923	3	bill	bill	NOUN
ftr-477	923	4	that	that	PRON
ftr-477	923	5	ultimately	ultimately	ADV
ftr-477	923	6	became	become	VERB
ftr-477	923	7	the	the	DET
ftr-477	923	8	omnibus	omnibus	ADJ
ftr-477	923	9	budget	budget	NOUN
ftr-477	923	10	reconciliation	reconciliation	NOUN
ftr-477	923	11	act	act	NOUN
ftr-477	923	12	of	of	ADP
ftr-477	923	13	1989	1989	NUM
ftr-477	923	14	contained	contain	VERB
ftr-477	923	15	a	a	DET
ftr-477	923	16	provision	provision	NOUN
ftr-477	923	17	that	that	PRON
ftr-477	923	18	would	would	AUX
ftr-477	923	19	have	have	AUX
ftr-477	923	20	amended	amend	VERB
ftr-477	923	21	section	section	NOUN
ftr-477	923	22	104(a)(2	104(a)(2	NUM
ftr-477	923	23	)	)	PUNCT
ftr-477	923	24	to	to	PART
ftr-477	923	25	restrict	restrict	VERB
ftr-477	923	26	the	the	DET
ftr-477	923	27	exclusion	exclusion	NOUN
ftr-477	923	28	,	,	PUNCT
ftr-477	923	29	for	for	ADP
ftr-477	923	30	compensatory	compensatory	NOUN
ftr-477	923	31	as	as	ADV
ftr-477	923	32	well	well	ADV
ftr-477	923	33	as	as	ADP
ftr-477	923	34	punitive	punitive	ADJ
ftr-477	923	35	damages	damage	NOUN
ftr-477	923	36	,	,	PUNCT
ftr-477	923	37	to	to	ADP
ftr-477	923	38	cases	case	NOUN
ftr-477	923	39	involving	involve	VERB
ftr-477	923	40	physical	physical	ADJ
ftr-477	923	41	injury	injury	NOUN
ftr-477	923	42	or	or	CCONJ
ftr-477	923	43	physical	physical	ADJ
ftr-477	923	44	sickness	sickness	NOUN
ftr-477	923	45	.	.	PUNCT
ftr-477	924	1	126	126	NUM
ftr-477	924	2	the	the	DET
ftr-477	924	3	bill	bill	NOUN
ftr-477	924	4	,	,	PUNCT
ftr-477	924	5	with	with	ADP
ftr-477	924	6	that	that	DET
ftr-477	924	7	provision	provision	NOUN
ftr-477	924	8	,	,	PUNCT
ftr-477	924	9	was	be	AUX
ftr-477	924	10	passed	pass	VERB
ftr-477	924	11	by	by	ADP
ftr-477	924	12	the	the	DET
ftr-477	924	13	house	house	NOUN
ftr-477	924	14	on	on	ADP
ftr-477	924	15	october	october	PROPN
ftr-477	924	16	5	5	NUM
ftr-477	924	17	,	,	PUNCT
ftr-477	924	18	1989	1989	NUM
ftr-477	924	19	.	.	PUNCT
ftr-477	925	1	the	the	DET
ftr-477	925	2	committee	committee	NOUN
ftr-477	925	3	report	report	NOUN
ftr-477	925	4	on	on	ADP
ftr-477	925	5	the	the	DET
ftr-477	925	6	bill	bill	NOUN
ftr-477	925	7	indicates	indicate	VERB
ftr-477	925	8	that	that	SCONJ
ftr-477	925	9	a	a	DET
ftr-477	925	10	principal	principal	ADJ
ftr-477	925	11	purpose	purpose	NOUN
ftr-477	925	12	of	of	ADP
ftr-477	925	13	the	the	DET
ftr-477	925	14	amendment	amendment	NOUN
ftr-477	925	15	was	be	AUX
ftr-477	925	16	to	to	PART
ftr-477	925	17	deny	deny	VERB
ftr-477	925	18	the	the	DET
ftr-477	925	19	exclusion	exclusion	NOUN
ftr-477	925	20	to	to	ADP
ftr-477	925	21	damages	damage	NOUN
ftr-477	925	22	in	in	ADP
ftr-477	925	23	employment	employment	NOUN
ftr-477	925	24	discrimination	discrimination	NOUN
ftr-477	925	25	and	and	CCONJ
ftr-477	925	26	defamation	defamation	NOUN
ftr-477	925	27	cases	case	NOUN
ftr-477	925	28	.	.	PUNCT
ftr-477	925	29	'27	'27	NUM
ftr-477	926	1	the	the	DET
ftr-477	926	2	senate	senate	PROPN
ftr-477	926	3	was	be	AUX
ftr-477	926	4	not	not	PART
ftr-477	926	5	willing	willing	ADJ
ftr-477	926	6	to	to	PART
ftr-477	926	7	make	make	VERB
ftr-477	926	8	taxable	taxable	ADJ
ftr-477	926	9	all	all	DET
ftr-477	926	10	damages	damage	NOUN
ftr-477	926	11	obtained	obtain	VERB
ftr-477	926	12	for	for	ADP
ftr-477	926	13	nonphysical	nonphysical	ADJ
ftr-477	926	14	injuries	injury	NOUN
ftr-477	926	15	and	and	CCONJ
ftr-477	926	16	therefore	therefore	ADV
ftr-477	926	17	refused	refuse	VERB
ftr-477	926	18	to	to	PART
ftr-477	926	19	adopt	adopt	VERB
ftr-477	926	20	the	the	DET
ftr-477	926	21	house	house	NOUN
ftr-477	926	22	's	's	PART
ftr-477	926	23	limitation	limitation	NOUN
ftr-477	926	24	.	.	PUNCT
ftr-477	927	1	its	its	PRON
ftr-477	927	2	bill	bill	NOUN
ftr-477	927	3	made	make	VERB
ftr-477	927	4	no	no	DET
ftr-477	927	5	mention	mention	NOUN
ftr-477	927	6	of	of	ADP
ftr-477	927	7	section	section	NOUN
ftr-477	927	8	104	104	NUM
ftr-477	927	9	or	or	CCONJ
ftr-477	927	10	of	of	ADP
ftr-477	927	11	the	the	DET
ftr-477	927	12	treatment	treatment	NOUN
ftr-477	927	13	of	of	ADP
ftr-477	927	14	damages	damage	NOUN
ftr-477	927	15	.	.	PUNCT
ftr-477	928	1	in	in	ADP
ftr-477	928	2	a	a	DET
ftr-477	928	3	conference	conference	NOUN
ftr-477	928	4	committee	committee	NOUN
ftr-477	928	5	compromise	compromise	NOUN
ftr-477	928	6	,	,	PUNCT
ftr-477	928	7	the	the	DET
ftr-477	928	8	senate	senate	PROPN
ftr-477	928	9	agreed	agree	VERB
ftr-477	928	10	to	to	PART
ftr-477	928	11	bar	bar	VERB
ftr-477	928	12	the	the	DET
ftr-477	928	13	application	application	NOUN
ftr-477	928	14	of	of	ADP
ftr-477	928	15	section	section	NOUN
ftr-477	928	16	104(a)(2	104(a)(2	NUM
ftr-477	928	17	)	)	PUNCT
ftr-477	928	18	to	to	ADP
ftr-477	928	19	punitive	punitive	ADJ
ftr-477	928	20	damages	damage	NOUN
ftr-477	928	21	in	in	ADP
ftr-477	928	22	a	a	DET
ftr-477	928	23	case	case	NOUN
ftr-477	928	24	involving	involve	VERB
ftr-477	928	25	only	only	ADJ
ftr-477	928	26	nonphysical	nonphysical	ADJ
ftr-477	928	27	injuries	injury	NOUN
ftr-477	928	28	.	.	PUNCT
ftr-477	929	1	this	this	DET
ftr-477	929	2	limitation	limitation	NOUN
ftr-477	929	3	became	become	VERB
ftr-477	929	4	law	law	NOUN
ftr-477	929	5	with	with	ADP
ftr-477	929	6	the	the	DET
ftr-477	929	7	adoption	adoption	NOUN
ftr-477	929	8	of	of	ADP
ftr-477	929	9	the	the	DET
ftr-477	929	10	conference	conference	NOUN
ftr-477	929	11	bill	bill	NOUN
ftr-477	929	12	.	.	PUNCT
ftr-477	930	1	128	128	NUM
ftr-477	930	2	the	the	DET
ftr-477	930	3	conference	conference	NOUN
ftr-477	930	4	committee	committee	NOUN
ftr-477	930	5	reported	report	VERB
ftr-477	930	6	the	the	DET
ftr-477	930	7	bill	bill	NOUN
ftr-477	930	8	on	on	ADP
ftr-477	930	9	november	november	PROPN
ftr-477	930	10	21	21	NUM
ftr-477	930	11	,	,	PUNCT
ftr-477	930	12	1989."29	1989."29	NUM
ftr-477	930	13	two	two	NUM
ftr-477	930	14	months	month	NOUN
ftr-477	930	15	earlier	early	ADV
ftr-477	930	16	,	,	PUNCT
ftr-477	930	17	on	on	ADP
ftr-477	930	18	september	september	PROPN
ftr-477	930	19	13	13	NUM
ftr-477	930	20	,	,	PUNCT
ftr-477	930	21	1989	1989	NUM
ftr-477	930	22	,	,	PUNCT
ftr-477	930	23	the	the	DET
ftr-477	930	24	tax	tax	NOUN
ftr-477	930	25	court	court	NOUN
ftr-477	930	26	124	124	NUM
ftr-477	930	27	.	.	PUNCT
ftr-477	931	1	horton	horton	PROPN
ftr-477	931	2	v.	v.	PROPN
ftr-477	931	3	commissioner	commissioner	PROPN
ftr-477	931	4	,	,	PUNCT
ftr-477	931	5	33	33	NUM
ftr-477	931	6	f.3d	f.3d	NUM
ftr-477	931	7	625	625	NUM
ftr-477	931	8	,	,	PUNCT
ftr-477	931	9	631	631	NUM
ftr-477	931	10	(	(	PUNCT
ftr-477	931	11	6th	6th	ADJ
ftr-477	931	12	cir	cir	NOUN
ftr-477	931	13	.	.	PROPN
ftr-477	931	14	1994	1994	NUM
ftr-477	931	15	)	)	PUNCT
ftr-477	931	16	(	(	PUNCT
ftr-477	931	17	2	2	NUM
ftr-477	931	18	-	-	SYM
ftr-477	931	19	1	1	NUM
ftr-477	931	20	decision	decision	NOUN
ftr-477	931	21	)	)	PUNCT
ftr-477	931	22	.	.	PUNCT
ftr-477	932	1	the	the	DET
ftr-477	932	2	supreme	supreme	PROPN
ftr-477	932	3	court	court	PROPN
ftr-477	932	4	's	's	PART
ftr-477	932	5	statement	statement	NOUN
ftr-477	932	6	was	be	AUX
ftr-477	932	7	also	also	ADV
ftr-477	932	8	quoted	quote	VERB
ftr-477	932	9	by	by	ADP
ftr-477	932	10	judge	judge	PROPN
ftr-477	932	11	trott	trott	PROPN
ftr-477	932	12	in	in	ADP
ftr-477	932	13	his	his	PRON
ftr-477	932	14	dissenting	dissent	VERB
ftr-477	932	15	opinion	opinion	NOUN
ftr-477	932	16	in	in	ADP
ftr-477	932	17	hawkins	hawkins	PROPN
ftr-477	932	18	v.	v.	PROPN
ftr-477	932	19	united	united	PROPN
ftr-477	932	20	states	states	PROPN
ftr-477	932	21	,	,	PUNCT
ftr-477	932	22	30	30	NUM
ftr-477	932	23	f.3d	f.3d	NUM
ftr-477	932	24	1077	1077	NUM
ftr-477	932	25	,	,	PUNCT
ftr-477	932	26	1086	1086	NUM
ftr-477	932	27	(	(	PUNCT
ftr-477	932	28	9th	9th	ADJ
ftr-477	932	29	cir	cir	NOUN
ftr-477	932	30	.	.	PUNCT
ftr-477	932	31	)	)	PUNCT
ftr-477	933	1	(	(	PUNCT
ftr-477	933	2	2	2	NUM
ftr-477	933	3	-	-	SYM
ftr-477	933	4	1	1	NUM
ftr-477	933	5	decision	decision	NOUN
ftr-477	933	6	)	)	PUNCT
ftr-477	933	7	,	,	PUNCT
ftr-477	933	8	cert	cert	PROPN
ftr-477	933	9	.	.	PUNCT
ftr-477	934	1	denied	deny	VERB
ftr-477	934	2	,	,	PUNCT
ftr-477	934	3	115	115	NUM
ftr-477	934	4	s.	s.	PROPN
ftr-477	934	5	ct	ct	PROPN
ftr-477	934	6	.	.	PROPN
ftr-477	935	1	648	648	NUM
ftr-477	935	2	(	(	PUNCT
ftr-477	935	3	1994	1994	NUM
ftr-477	935	4	)	)	PUNCT
ftr-477	935	5	.	.	PUNCT
ftr-477	936	1	125	125	NUM
ftr-477	936	2	.	.	PUNCT
ftr-477	937	1	arthur	arthur	PROPN
ftr-477	937	2	w.	w.	PROPN
ftr-477	937	3	andrews	andrews	PROPN
ftr-477	937	4	,	,	PUNCT
ftr-477	937	5	the	the	DET
ftr-477	937	6	taxation	taxation	NOUN
ftr-477	937	7	of	of	ADP
ftr-477	937	8	title	title	NOUN
ftr-477	937	9	vii	vii	PROPN
ftr-477	937	10	victims	victim	NOUN
ftr-477	937	11	after	after	ADP
ftr-477	937	12	the	the	DET
ftr-477	937	13	civil	civil	ADJ
ftr-477	937	14	rights	right	NOUN
ftr-477	937	15	act	act	NOUN
ftr-477	937	16	of	of	ADP
ftr-477	937	17	1991	1991	NUM
ftr-477	937	18	,	,	PUNCT
ftr-477	937	19	46	46	NUM
ftr-477	937	20	tax	tax	NOUN
ftr-477	937	21	law	law	NOUN
ftr-477	937	22	.	.	PUNCT
ftr-477	938	1	755	755	NUM
ftr-477	938	2	,	,	PUNCT
ftr-477	938	3	766	766	NUM
ftr-477	938	4	(	(	PUNCT
ftr-477	938	5	1993	1993	NUM
ftr-477	938	6	)	)	PUNCT
ftr-477	938	7	;	;	PUNCT
ftr-477	938	8	david	david	PROPN
ftr-477	938	9	a.	a.	PROPN
ftr-477	938	10	jaeger	jaeger	PROPN
ftr-477	938	11	,	,	PUNCT
ftr-477	938	12	taxation	taxation	NOUN
ftr-477	938	13	of	of	ADP
ftr-477	938	14	punitive	punitive	ADJ
ftr-477	938	15	damage	damage	NOUN
ftr-477	938	16	awards	award	NOUN
ftr-477	938	17	:	:	PUNCT
ftr-477	938	18	the	the	DET
ftr-477	938	19	continuing	continue	VERB
ftr-477	938	20	controversy	controversy	NOUN
ftr-477	938	21	,	,	PUNCT
ftr-477	938	22	57	57	NUM
ftr-477	938	23	tax	tax	NOUN
ftr-477	938	24	notes	note	NOUN
ftr-477	938	25	109	109	NUM
ftr-477	938	26	,	,	PUNCT
ftr-477	938	27	114	114	NUM
ftr-477	938	28	(	(	PUNCT
ftr-477	938	29	oct	oct	PROPN
ftr-477	938	30	.	.	PROPN
ftr-477	938	31	5	5	NUM
ftr-477	938	32	,	,	PUNCT
ftr-477	938	33	1992	1992	NUM
ftr-477	938	34	)	)	PUNCT
ftr-477	938	35	.	.	PUNCT
ftr-477	939	1	126	126	X
ftr-477	939	2	.	.	PUNCT
ftr-477	940	1	h.r	h.r	PROPN
ftr-477	940	2	.	.	PROPN
ftr-477	940	3	3299	3299	NUM
ftr-477	940	4	,	,	PUNCT
ftr-477	940	5	101st	101st	PROPN
ftr-477	940	6	cong	cong	PROPN
ftr-477	940	7	.	.	PUNCT
ftr-477	940	8	,	,	PUNCT
ftr-477	940	9	1st	1st	ADJ
ftr-477	940	10	sess	sess	NOUN
ftr-477	940	11	.	.	PUNCT
ftr-477	941	1	§	§	PROPN
ftr-477	941	2	11641	11641	NUM
ftr-477	941	3	(	(	PUNCT
ftr-477	941	4	1989	1989	NUM
ftr-477	941	5	)	)	PUNCT
ftr-477	941	6	.	.	PUNCT
ftr-477	942	1	127	127	NUM
ftr-477	942	2	.	.	PUNCT
ftr-477	943	1	h.r	h.r	PROPN
ftr-477	943	2	.	.	PROPN
ftr-477	943	3	rep	rep	PROPN
ftr-477	943	4	.	.	PROPN
ftr-477	943	5	no	no	PROPN
ftr-477	943	6	.	.	NOUN
ftr-477	943	7	247	247	NUM
ftr-477	943	8	,	,	PUNCT
ftr-477	943	9	101st	101st	PROPN
ftr-477	943	10	cong	cong	PROPN
ftr-477	943	11	.	.	PROPN
ftr-477	943	12	,	,	PUNCT
ftr-477	943	13	ist	ist	NOUN
ftr-477	943	14	sess	sess	NOUN
ftr-477	943	15	.	.	PUNCT
ftr-477	944	1	1354	1354	NUM
ftr-477	944	2	-	-	SYM
ftr-477	944	3	55	55	NUM
ftr-477	944	4	(	(	PUNCT
ftr-477	944	5	1989	1989	NUM
ftr-477	944	6	)	)	PUNCT
ftr-477	944	7	,	,	PUNCT
ftr-477	944	8	reprinted	reprint	VERB
ftr-477	944	9	in	in	ADP
ftr-477	944	10	1989	1989	NUM
ftr-477	944	11	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-477	944	12	.	.	PUNCT
ftr-477	944	13	2824	2824	NUM
ftr-477	944	14	-	-	SYM
ftr-477	944	15	25	25	NUM
ftr-477	944	16	.	.	NOUN
ftr-477	945	1	128	128	NUM
ftr-477	945	2	.	.	PUNCT
ftr-477	946	1	omnibus	omnibus	NOUN
ftr-477	946	2	reconciliation	reconciliation	NOUN
ftr-477	946	3	act	act	NOUN
ftr-477	946	4	of	of	ADP
ftr-477	946	5	1989	1989	NUM
ftr-477	946	6	,	,	PUNCT
ftr-477	946	7	pub	pub	NOUN
ftr-477	946	8	.	.	PUNCT
ftr-477	947	1	l.	l.	PROPN
ftr-477	947	2	no	no	INTJ
ftr-477	947	3	.	.	PROPN
ftr-477	948	1	100	100	NUM
ftr-477	948	2	-	-	SYM
ftr-477	948	3	239	239	NUM
ftr-477	948	4	,	,	PUNCT
ftr-477	948	5	§	§	PROPN
ftr-477	948	6	7641	7641	NUM
ftr-477	948	7	,	,	PUNCT
ftr-477	948	8	103	103	NUM
ftr-477	948	9	stat	stat	NOUN
ftr-477	948	10	.	.	PUNCT
ftr-477	949	1	2379	2379	NUM
ftr-477	949	2	.	.	PUNCT
ftr-477	950	1	129	129	NUM
ftr-477	950	2	.	.	PUNCT
ftr-477	951	1	revenue	revenue	NOUN
ftr-477	951	2	provisions	provision	NOUN
ftr-477	951	3	of	of	ADP
ftr-477	951	4	conference	conference	NOUN
ftr-477	951	5	agreement	agreement	NOUN
ftr-477	951	6	on	on	ADP
ftr-477	951	7	h.r	h.r	PROPN
ftr-477	951	8	.	.	PROPN
ftr-477	951	9	3299	3299	NUM
ftr-477	951	10	,	,	PUNCT
ftr-477	951	11	omnibus	omnibus	NOUN
ftr-477	951	12	budget	budget	NOUN
ftr-477	951	13	reconciliation	reconciliation	NOUN
ftr-477	951	14	act	act	NOUN
ftr-477	951	15	of	of	ADP
ftr-477	951	16	1989	1989	NUM
ftr-477	951	17	,	,	PUNCT
ftr-477	951	18	released	release	VERB
ftr-477	951	19	by	by	ADP
ftr-477	951	20	senate	senate	PROPN
ftr-477	951	21	finance	finance	PROPN
ftr-477	951	22	committee	committee	PROPN
ftr-477	951	23	on	on	ADP
ftr-477	951	24	november	november	PROPN
ftr-477	951	25	21	21	NUM
ftr-477	951	26	,	,	PUNCT
ftr-477	951	27	1989	1989	NUM
ftr-477	951	28	,	,	PUNCT
ftr-477	951	29	224	224	NUM
ftr-477	951	30	daily	daily	ADJ
ftr-477	951	31	tax	tax	NOUN
ftr-477	951	32	report	report	NOUN
ftr-477	951	33	,	,	PUNCT
ftr-477	951	34	special	special	ADJ
ftr-477	951	35	supplement	supplement	NOUN
ftr-477	951	36	(	(	PUNCT
ftr-477	951	37	nov	nov	PROPN
ftr-477	951	38	.	.	PROPN
ftr-477	951	39	22	22	NUM
ftr-477	951	40	,	,	PUNCT
ftr-477	951	41	1989	1989	NUM
ftr-477	951	42	)	)	PUNCT
ftr-477	951	43	.	.	PUNCT
ftr-477	952	1	[	[	X
ftr-477	952	2	vol	vol	NOUN
ftr-477	952	3	2:6	2:6	NUM
ftr-477	952	4	compensatory	compensatory	ADJ
ftr-477	952	5	and	and	CCONJ
ftr-477	952	6	punitive	punitive	ADJ
ftr-477	952	7	damages	damage	NOUN
ftr-477	952	8	promulgated	promulgate	VERB
ftr-477	952	9	its	its	PRON
ftr-477	952	10	reviewed	review	VERB
ftr-477	952	11	decision	decision	NOUN
ftr-477	952	12	in	in	ADP
ftr-477	952	13	miller	miller	PROPN
ftr-477	952	14	v.	v.	ADP
ftr-477	952	15	commissioner,'30	commissioner,'30	PROPN
ftr-477	952	16	in	in	ADP
ftr-477	952	17	which	which	PRON
ftr-477	952	18	a	a	DET
ftr-477	952	19	majority	majority	NOUN
ftr-477	952	20	of	of	ADP
ftr-477	952	21	the	the	DET
ftr-477	952	22	court	court	NOUN
ftr-477	952	23	held	hold	VERB
ftr-477	952	24	that	that	SCONJ
ftr-477	952	25	punitive	punitive	ADJ
ftr-477	952	26	damages	damage	NOUN
ftr-477	952	27	can	can	AUX
ftr-477	952	28	be	be	AUX
ftr-477	952	29	excluded	exclude	VERB
ftr-477	952	30	under	under	ADP
ftr-477	952	31	section	section	NOUN
ftr-477	952	32	104(a)(2	104(a)(2	NUM
ftr-477	952	33	)	)	PUNCT
ftr-477	952	34	.	.	PUNCT
ftr-477	953	1	the	the	DET
ftr-477	953	2	fourth	fourth	ADJ
ftr-477	953	3	circuit	circuit	NOUN
ftr-477	953	4	reversed	reverse	VERB
ftr-477	953	5	the	the	DET
ftr-477	953	6	tax	tax	NOUN
ftr-477	953	7	court	court	NOUN
ftr-477	953	8	's	's	PART
ftr-477	953	9	decision	decision	NOUN
ftr-477	953	10	on	on	ADP
ftr-477	953	11	september	september	PROPN
ftr-477	953	12	21	21	NUM
ftr-477	953	13	,	,	PUNCT
ftr-477	953	14	1990	1990	NUM
ftr-477	953	15	,	,	PUNCT
ftr-477	953	16	ten	ten	NUM
ftr-477	953	17	months	month	NOUN
ftr-477	953	18	after	after	SCONJ
ftr-477	953	19	the	the	DET
ftr-477	953	20	conference	conference	NOUN
ftr-477	953	21	compromise	compromise	NOUN
ftr-477	953	22	was	be	AUX
ftr-477	953	23	adopted	adopt	VERB
ftr-477	953	24	by	by	ADP
ftr-477	953	25	congress	congress	PROPN
ftr-477	953	26	.	.	PUNCT
ftr-477	954	1	consequently	consequently	ADV
ftr-477	954	2	,	,	PUNCT
ftr-477	954	3	when	when	SCONJ
ftr-477	954	4	congress	congress	PROPN
ftr-477	954	5	acted	act	VERB
ftr-477	954	6	,	,	PUNCT
ftr-477	954	7	the	the	DET
ftr-477	954	8	principal	principal	ADJ
ftr-477	954	9	case	case	NOUN
ftr-477	954	10	on	on	ADP
ftr-477	954	11	the	the	DET
ftr-477	954	12	excludability	excludability	NOUN
ftr-477	954	13	of	of	ADP
ftr-477	954	14	punitive	punitive	ADJ
ftr-477	954	15	damages	damage	NOUN
ftr-477	954	16	was	be	AUX
ftr-477	954	17	a	a	DET
ftr-477	954	18	recent	recent	ADJ
ftr-477	954	19	tax	tax	NOUN
ftr-477	954	20	court	court	NOUN
ftr-477	954	21	decision	decision	NOUN
ftr-477	954	22	,	,	PUNCT
ftr-477	954	23	in	in	ADP
ftr-477	954	24	which	which	PRON
ftr-477	954	25	only	only	ADV
ftr-477	954	26	two	two	NUM
ftr-477	954	27	judges	judge	NOUN
ftr-477	954	28	dissented	dissent	VERB
ftr-477	954	29	,	,	PUNCT
ftr-477	954	30	holding	hold	VERB
ftr-477	954	31	that	that	SCONJ
ftr-477	954	32	they	they	PRON
ftr-477	954	33	are	be	AUX
ftr-477	954	34	excluded	exclude	VERB
ftr-477	954	35	.	.	PUNCT
ftr-477	955	1	the	the	DET
ftr-477	955	2	conference	conference	NOUN
ftr-477	955	3	committee	committee	NOUN
ftr-477	955	4	did	do	AUX
ftr-477	955	5	not	not	PART
ftr-477	955	6	necessarily	necessarily	ADV
ftr-477	955	7	believe	believe	VERB
ftr-477	955	8	that	that	SCONJ
ftr-477	955	9	punitive	punitive	ADJ
ftr-477	955	10	damages	damage	NOUN
ftr-477	955	11	would	would	AUX
ftr-477	955	12	be	be	AUX
ftr-477	955	13	excluded	exclude	VERB
ftr-477	955	14	in	in	ADP
ftr-477	955	15	the	the	DET
ftr-477	955	16	absence	absence	NOUN
ftr-477	955	17	of	of	ADP
ftr-477	955	18	the	the	DET
ftr-477	955	19	amendment	amendment	NOUN
ftr-477	955	20	.	.	PUNCT
ftr-477	956	1	they	they	PRON
ftr-477	956	2	could	could	AUX
ftr-477	956	3	well	well	ADV
ftr-477	956	4	have	have	AUX
ftr-477	956	5	intended	intend	VERB
ftr-477	956	6	no	no	PRON
ftr-477	956	7	more	more	ADJ
ftr-477	956	8	than	than	ADP
ftr-477	956	9	to	to	PART
ftr-477	956	10	assure	assure	VERB
ftr-477	956	11	that	that	SCONJ
ftr-477	956	12	punitive	punitive	ADJ
ftr-477	956	13	damages	damage	NOUN
ftr-477	956	14	will	will	AUX
ftr-477	956	15	not	not	PART
ftr-477	956	16	be	be	AUX
ftr-477	956	17	excluded	exclude	VERB
ftr-477	956	18	when	when	SCONJ
ftr-477	956	19	there	there	PRON
ftr-477	956	20	was	be	VERB
ftr-477	956	21	no	no	DET
ftr-477	956	22	physical	physical	ADJ
ftr-477	956	23	injury	injury	NOUN
ftr-477	956	24	,	,	PUNCT
ftr-477	956	25	regardless	regardless	ADV
ftr-477	956	26	of	of	ADP
ftr-477	956	27	how	how	SCONJ
ftr-477	956	28	the	the	DET
ftr-477	956	29	courts	court	NOUN
ftr-477	956	30	might	might	AUX
ftr-477	956	31	otherwise	otherwise	ADV
ftr-477	956	32	resolve	resolve	VERB
ftr-477	956	33	the	the	DET
ftr-477	956	34	question	question	NOUN
ftr-477	956	35	of	of	ADP
ftr-477	956	36	the	the	DET
ftr-477	956	37	excludability	excludability	NOUN
ftr-477	956	38	of	of	ADP
ftr-477	956	39	punitive	punitive	ADJ
ftr-477	956	40	damages	damage	NOUN
ftr-477	956	41	.	.	PUNCT
ftr-477	957	1	even	even	ADV
ftr-477	957	2	if	if	SCONJ
ftr-477	957	3	the	the	DET
ftr-477	957	4	conference	conference	NOUN
ftr-477	957	5	committee	committee	NOUN
ftr-477	957	6	believed	believe	VERB
ftr-477	957	7	that	that	SCONJ
ftr-477	957	8	punitive	punitive	ADJ
ftr-477	957	9	damages	damage	NOUN
ftr-477	957	10	would	would	AUX
ftr-477	957	11	be	be	AUX
ftr-477	957	12	excludable	excludable	ADJ
ftr-477	957	13	without	without	ADP
ftr-477	957	14	the	the	DET
ftr-477	957	15	amendment	amendment	NOUN
ftr-477	957	16	,	,	PUNCT
ftr-477	957	17	that	that	DET
ftr-477	957	18	belief	belief	NOUN
ftr-477	957	19	probably	probably	ADV
ftr-477	957	20	derived	derive	VERB
ftr-477	957	21	from	from	ADP
ftr-477	957	22	the	the	DET
ftr-477	957	23	very	very	ADV
ftr-477	957	24	recent	recent	ADJ
ftr-477	957	25	,	,	PUNCT
ftr-477	957	26	reviewed	review	VERB
ftr-477	957	27	tax	tax	NOUN
ftr-477	957	28	court	court	NOUN
ftr-477	957	29	decision	decision	NOUN
ftr-477	957	30	to	to	ADP
ftr-477	957	31	that	that	DET
ftr-477	957	32	effect	effect	NOUN
ftr-477	957	33	.	.	PUNCT
ftr-477	958	1	the	the	DET
ftr-477	958	2	committee	committee	NOUN
ftr-477	958	3	could	could	AUX
ftr-477	958	4	not	not	PART
ftr-477	958	5	know	know	VERB
ftr-477	958	6	that	that	SCONJ
ftr-477	958	7	the	the	DET
ftr-477	958	8	decision	decision	NOUN
ftr-477	958	9	would	would	AUX
ftr-477	958	10	be	be	AUX
ftr-477	958	11	reversed	reverse	VERB
ftr-477	958	12	on	on	ADP
ftr-477	958	13	appeal	appeal	NOUN
ftr-477	958	14	.	.	PUNCT
ftr-477	959	1	there	there	PRON
ftr-477	959	2	is	be	VERB
ftr-477	959	3	no	no	DET
ftr-477	959	4	indication	indication	NOUN
ftr-477	959	5	that	that	SCONJ
ftr-477	959	6	the	the	DET
ftr-477	959	7	committee	committee	NOUN
ftr-477	959	8	,	,	PUNCT
ftr-477	959	9	or	or	CCONJ
ftr-477	959	10	congress	congress	PROPN
ftr-477	959	11	as	as	ADP
ftr-477	959	12	a	a	DET
ftr-477	959	13	whole	whole	NOUN
ftr-477	959	14	,	,	PUNCT
ftr-477	959	15	desired	desire	VERB
ftr-477	959	16	that	that	SCONJ
ftr-477	959	17	punitive	punitive	ADJ
ftr-477	959	18	damages	damage	NOUN
ftr-477	959	19	be	be	AUX
ftr-477	959	20	excluded	exclude	VERB
ftr-477	959	21	in	in	ADP
ftr-477	959	22	cases	case	NOUN
ftr-477	959	23	involving	involve	VERB
ftr-477	959	24	physical	physical	ADJ
ftr-477	959	25	injury	injury	NOUN
ftr-477	959	26	.	.	PUNCT
ftr-477	960	1	to	to	ADP
ftr-477	960	2	the	the	DET
ftr-477	960	3	contrary	contrary	NOUN
ftr-477	960	4	,	,	PUNCT
ftr-477	960	5	the	the	DET
ftr-477	960	6	bill	bill	NOUN
ftr-477	960	7	's	's	PART
ftr-477	960	8	history	history	NOUN
ftr-477	960	9	makes	make	VERB
ftr-477	960	10	it	it	PRON
ftr-477	960	11	abundantly	abundantly	ADV
ftr-477	960	12	clear	clear	ADJ
ftr-477	960	13	that	that	SCONJ
ftr-477	960	14	congress	congress	PROPN
ftr-477	960	15	deliberately	deliberately	ADV
ftr-477	960	16	chose	choose	VERB
ftr-477	960	17	not	not	PART
ftr-477	960	18	to	to	PART
ftr-477	960	19	pass	pass	VERB
ftr-477	960	20	on	on	ADP
ftr-477	960	21	that	that	DET
ftr-477	960	22	issue	issue	NOUN
ftr-477	960	23	and	and	CCONJ
ftr-477	960	24	instead	instead	ADV
ftr-477	960	25	chose	choose	VERB
ftr-477	960	26	to	to	PART
ftr-477	960	27	leave	leave	VERB
ftr-477	960	28	that	that	DET
ftr-477	960	29	question	question	NOUN
ftr-477	960	30	to	to	PART
ftr-477	960	31	be	be	AUX
ftr-477	960	32	resolved	resolve	VERB
ftr-477	960	33	by	by	ADP
ftr-477	960	34	the	the	DET
ftr-477	960	35	courts	court	NOUN
ftr-477	960	36	.	.	PUNCT
ftr-477	961	1	the	the	DET
ftr-477	961	2	conference	conference	NOUN
ftr-477	961	3	bill	bill	NOUN
ftr-477	961	4	,	,	PUNCT
ftr-477	961	5	as	as	SCONJ
ftr-477	961	6	reported	report	VERB
ftr-477	961	7	on	on	ADP
ftr-477	961	8	november	november	PROPN
ftr-477	961	9	21	21	NUM
ftr-477	961	10	,	,	PUNCT
ftr-477	961	11	1989	1989	NUM
ftr-477	961	12	,	,	PUNCT
ftr-477	961	13	contains	contain	VERB
ftr-477	961	14	inked	inked	ADJ
ftr-477	961	15	changes	change	NOUN
ftr-477	961	16	in	in	ADP
ftr-477	961	17	the	the	DET
ftr-477	961	18	printed	print	VERB
ftr-477	961	19	copy	copy	NOUN
ftr-477	961	20	.	.	PUNCT
ftr-477	962	1	four	four	NUM
ftr-477	962	2	words	word	NOUN
ftr-477	962	3	were	be	AUX
ftr-477	962	4	deleted	delete	VERB
ftr-477	962	5	in	in	ADP
ftr-477	962	6	ink	ink	NOUN
ftr-477	962	7	,	,	PUNCT
ftr-477	962	8	and	and	CCONJ
ftr-477	962	9	one	one	NUM
ftr-477	962	10	word	word	NOUN
ftr-477	962	11	was	be	AUX
ftr-477	962	12	added	add	VERB
ftr-477	962	13	in	in	ADP
ftr-477	962	14	ink	ink	NOUN
ftr-477	962	15	.	.	PUNCT
ftr-477	963	1	'31	'31	NUM
ftr-477	963	2	the	the	DET
ftr-477	963	3	unaltered	unaltered	ADJ
ftr-477	963	4	printed	print	VERB
ftr-477	963	5	copy	copy	NOUN
ftr-477	963	6	of	of	ADP
ftr-477	963	7	the	the	DET
ftr-477	963	8	relevant	relevant	ADJ
ftr-477	963	9	provision	provision	NOUN
ftr-477	963	10	is	be	AUX
ftr-477	963	11	as	as	SCONJ
ftr-477	963	12	follows	follow	VERB
ftr-477	963	13	:	:	PUNCT
ftr-477	963	14	sec	sec	PROPN
ftr-477	963	15	.	.	PROPN
ftr-477	963	16	7641	7641	NUM
ftr-477	963	17	.	.	PUNCT
ftr-477	964	1	limitation	limitation	NOUN
ftr-477	964	2	on	on	ADP
ftr-477	964	3	section	section	NOUN
ftr-477	964	4	104	104	NUM
ftr-477	964	5	exclusion	exclusion	NOUN
ftr-477	964	6	.	.	PUNCT
ftr-477	965	1	(	(	PUNCT
ftr-477	965	2	a	a	X
ftr-477	965	3	)	)	PUNCT
ftr-477	965	4	general	general	ADJ
ftr-477	965	5	rule.-section	rule.-section	PROPN
ftr-477	965	6	104(a	104(a	PROPN
ftr-477	965	7	)	)	PUNCT
ftr-477	965	8	(	(	PUNCT
ftr-477	965	9	relating	relate	VERB
ftr-477	965	10	to	to	ADP
ftr-477	965	11	compensation	compensation	NOUN
ftr-477	965	12	for	for	ADP
ftr-477	965	13	injuries	injury	NOUN
ftr-477	965	14	or	or	CCONJ
ftr-477	965	15	sickness	sickness	NOUN
ftr-477	965	16	)	)	PUNCT
ftr-477	965	17	is	be	AUX
ftr-477	965	18	amended	amend	VERB
ftr-477	965	19	by	by	ADP
ftr-477	965	20	adding	add	VERB
ftr-477	965	21	at	at	ADP
ftr-477	965	22	the	the	DET
ftr-477	965	23	end	end	NOUN
ftr-477	965	24	thereof	thereof	ADV
ftr-477	965	25	the	the	DET
ftr-477	965	26	following	follow	VERB
ftr-477	965	27	new	new	ADJ
ftr-477	965	28	sentence	sentence	NOUN
ftr-477	965	29	:	:	PUNCT
ftr-477	965	30	"	"	PUNCT
ftr-477	965	31	paragraph	paragraph	NOUN
ftr-477	965	32	(	(	PUNCT
ftr-477	965	33	2	2	NUM
ftr-477	965	34	)	)	PUNCT
ftr-477	965	35	shall	shall	AUX
ftr-477	965	36	not	not	PART
ftr-477	965	37	apply	apply	VERB
ftr-477	965	38	to	to	ADP
ftr-477	965	39	any	any	DET
ftr-477	965	40	punitive	punitive	ADJ
ftr-477	965	41	damages	damage	NOUN
ftr-477	965	42	unless	unless	SCONJ
ftr-477	965	43	such	such	ADJ
ftr-477	965	44	damages	damage	NOUN
ftr-477	965	45	are	be	AUX
ftr-477	965	46	in	in	ADP
ftr-477	965	47	connection	connection	NOUN
ftr-477	965	48	with	with	ADP
ftr-477	965	49	a	a	DET
ftr-477	965	50	case	case	NOUN
ftr-477	965	51	involving	involve	VERB
ftr-477	965	52	physical	physical	ADJ
ftr-477	965	53	injury	injury	NOUN
ftr-477	965	54	or	or	CCONJ
ftr-477	965	55	physical	physical	ADJ
ftr-477	965	56	sickness	sickness	NOUN
ftr-477	965	57	.	.	PUNCT
ftr-477	965	58	"	"	PUNCT
ftr-477	966	1	130	130	NUM
ftr-477	966	2	.	.	PUNCT
ftr-477	967	1	93	93	NUM
ftr-477	967	2	t.c	t.c	PROPN
ftr-477	967	3	.	.	PROPN
ftr-477	967	4	330	330	NUM
ftr-477	967	5	(	(	PUNCT
ftr-477	967	6	1989	1989	NUM
ftr-477	967	7	)	)	PUNCT
ftr-477	967	8	(	(	PUNCT
ftr-477	967	9	reviewed	review	VERB
ftr-477	967	10	by	by	ADP
ftr-477	967	11	the	the	DET
ftr-477	967	12	court	court	NOUN
ftr-477	967	13	)	)	PUNCT
ftr-477	967	14	,	,	PUNCT
ftr-477	967	15	rev'd	rev'd	ADJ
ftr-477	967	16	sub	sub	NOUN
ftr-477	967	17	nom	nom	PROPN
ftr-477	967	18	.	.	PROPN
ftr-477	967	19	commissioner	commissioner	PROPN
ftr-477	967	20	v.	v.	PROPN
ftr-477	967	21	miller	miller	PROPN
ftr-477	967	22	,	,	PUNCT
ftr-477	967	23	914	914	NUM
ftr-477	967	24	f.2d	f.2d	X
ftr-477	967	25	586	586	NUM
ftr-477	967	26	(	(	PUNCT
ftr-477	967	27	4th	4th	ADJ
ftr-477	967	28	cir	cir	NOUN
ftr-477	967	29	.	.	PUNCT
ftr-477	967	30	1990	1990	NUM
ftr-477	967	31	)	)	PUNCT
ftr-477	967	32	.	.	PUNCT
ftr-477	968	1	the	the	DET
ftr-477	968	2	taxpayer	taxpayer	NOUN
ftr-477	968	3	in	in	ADP
ftr-477	968	4	miller	miller	PROPN
ftr-477	968	5	had	have	AUX
ftr-477	968	6	received	receive	VERB
ftr-477	968	7	both	both	CCONJ
ftr-477	968	8	compensatory	compensatory	ADJ
ftr-477	968	9	and	and	CCONJ
ftr-477	968	10	punitive	punitive	ADJ
ftr-477	968	11	damages	damage	NOUN
ftr-477	968	12	in	in	ADP
ftr-477	968	13	the	the	DET
ftr-477	968	14	settlement	settlement	NOUN
ftr-477	968	15	of	of	ADP
ftr-477	968	16	a	a	DET
ftr-477	968	17	defamation	defamation	NOUN
ftr-477	968	18	claim	claim	NOUN
ftr-477	968	19	.	.	PUNCT
ftr-477	969	1	131	131	X
ftr-477	969	2	.	.	PUNCT
ftr-477	970	1	the	the	DET
ftr-477	970	2	conference	conference	NOUN
ftr-477	970	3	committee	committee	NOUN
ftr-477	970	4	's	's	PART
ftr-477	970	5	version	version	NOUN
ftr-477	970	6	of	of	ADP
ftr-477	970	7	the	the	DET
ftr-477	970	8	amendment	amendment	NOUN
ftr-477	970	9	is	be	AUX
ftr-477	970	10	set	set	VERB
ftr-477	970	11	forth	forth	ADV
ftr-477	970	12	in	in	ADP
ftr-477	970	13	224	224	NUM
ftr-477	970	14	daily	daily	ADJ
ftr-477	970	15	tax	tax	NOUN
ftr-477	970	16	report	report	NOUN
ftr-477	970	17	,	,	PUNCT
ftr-477	970	18	special	special	ADJ
ftr-477	970	19	supplement	supplement	NOUN
ftr-477	970	20	s-81	s-81	NOUN
ftr-477	970	21	(	(	PUNCT
ftr-477	970	22	november	november	PROPN
ftr-477	970	23	22	22	NUM
ftr-477	970	24	,	,	PUNCT
ftr-477	970	25	1989	1989	NUM
ftr-477	970	26	)	)	PUNCT
ftr-477	970	27	.	.	PUNCT
ftr-477	971	1	the	the	DET
ftr-477	971	2	inked	ink	VERB
ftr-477	971	3	changes	change	NOUN
ftr-477	971	4	are	be	AUX
ftr-477	971	5	marked	mark	VERB
ftr-477	971	6	on	on	ADP
ftr-477	971	7	the	the	DET
ftr-477	971	8	bill	bill	NOUN
ftr-477	971	9	as	as	SCONJ
ftr-477	971	10	reproduced	reproduce	VERB
ftr-477	971	11	therein	therein	ADV
ftr-477	971	12	.	.	PUNCT
ftr-477	972	1	the	the	DET
ftr-477	972	2	conference	conference	NOUN
ftr-477	972	3	committee	committee	NOUN
ftr-477	972	4	's	's	PART
ftr-477	972	5	bill	bill	NOUN
ftr-477	972	6	,	,	PUNCT
ftr-477	972	7	with	with	ADP
ftr-477	972	8	those	those	DET
ftr-477	972	9	inked	ink	VERB
ftr-477	972	10	changes	change	NOUN
ftr-477	972	11	shown	show	VERB
ftr-477	972	12	on	on	ADP
ftr-477	972	13	the	the	DET
ftr-477	972	14	bill	bill	NOUN
ftr-477	972	15	,	,	PUNCT
ftr-477	972	16	also	also	ADV
ftr-477	972	17	is	be	AUX
ftr-477	972	18	reproduced	reproduce	VERB
ftr-477	972	19	in	in	ADP
ftr-477	972	20	a	a	DET
ftr-477	972	21	bulletin	bulletin	NOUN
ftr-477	972	22	of	of	ADP
ftr-477	972	23	prentice	prentice	NOUN
ftr-477	972	24	hall	hall	NOUN
ftr-477	972	25	that	that	PRON
ftr-477	972	26	was	be	AUX
ftr-477	972	27	published	publish	VERB
ftr-477	972	28	at	at	ADP
ftr-477	972	29	that	that	DET
ftr-477	972	30	time	time	NOUN
ftr-477	972	31	;	;	PUNCT
ftr-477	972	32	the	the	DET
ftr-477	972	33	bulletin	bulletin	NOUN
ftr-477	972	34	is	be	AUX
ftr-477	972	35	titled	title	VERB
ftr-477	972	36	:	:	PUNCT
ftr-477	972	37	revenue	revenue	NOUN
ftr-477	972	38	provisions	provision	NOUN
ftr-477	972	39	of	of	ADP
ftr-477	972	40	the	the	DET
ftr-477	972	41	omnibus	omnibus	ADJ
ftr-477	972	42	budget	budget	NOUN
ftr-477	972	43	reconciliation	reconciliation	NOUN
ftr-477	972	44	act	act	NOUN
ftr-477	972	45	of	of	ADP
ftr-477	972	46	1989	1989	NUM
ftr-477	972	47	(	(	PUNCT
ftr-477	972	48	title	title	NOUN
ftr-477	972	49	vii	vii	PROPN
ftr-477	972	50	)	)	PUNCT
ftr-477	972	51	,	,	PUNCT
ftr-477	972	52	and	and	CCONJ
ftr-477	972	53	was	be	AUX
ftr-477	972	54	published	publish	VERB
ftr-477	972	55	as	as	ADP
ftr-477	972	56	bulletin	bulletin	NOUN
ftr-477	972	57	47	47	NUM
ftr-477	972	58	extra	extra	ADJ
ftr-477	972	59	on	on	ADP
ftr-477	972	60	november	november	PROPN
ftr-477	972	61	28	28	NUM
ftr-477	972	62	,	,	PUNCT
ftr-477	972	63	1989	1989	NUM
ftr-477	972	64	.	.	PUNCT
ftr-477	973	1	19951	19951	NUM
ftr-477	973	2	florida	florida	PROPN
ftr-477	973	3	tax	tax	PROPN
ftr-477	973	4	review	review	NOUN
ftr-477	973	5	the	the	DET
ftr-477	973	6	printed	print	VERB
ftr-477	973	7	copy	copy	NOUN
ftr-477	973	8	was	be	AUX
ftr-477	973	9	altered	alter	VERB
ftr-477	973	10	in	in	ADP
ftr-477	973	11	ink	ink	NOUN
ftr-477	973	12	by	by	ADP
ftr-477	973	13	drawing	draw	VERB
ftr-477	973	14	a	a	DET
ftr-477	973	15	line	line	NOUN
ftr-477	973	16	with	with	ADP
ftr-477	973	17	a	a	DET
ftr-477	973	18	deletion	deletion	NOUN
ftr-477	973	19	symbol	symbol	NOUN
ftr-477	973	20	through	through	ADP
ftr-477	973	21	the	the	DET
ftr-477	973	22	words	word	NOUN
ftr-477	973	23	"	"	PUNCT
ftr-477	973	24	unless	unless	SCONJ
ftr-477	973	25	such	such	ADJ
ftr-477	973	26	damages	damage	NOUN
ftr-477	973	27	are	be	AUX
ftr-477	973	28	"	"	PUNCT
ftr-477	973	29	and	and	CCONJ
ftr-477	973	30	by	by	ADP
ftr-477	973	31	inserting	insert	VERB
ftr-477	973	32	in	in	ADP
ftr-477	973	33	ink	ink	NOUN
ftr-477	973	34	the	the	DET
ftr-477	973	35	word	word	NOUN
ftr-477	973	36	"	"	PUNCT
ftr-477	973	37	not	not	PART
ftr-477	973	38	"	"	PUNCT
ftr-477	973	39	between	between	ADP
ftr-477	973	40	the	the	DET
ftr-477	973	41	words	word	NOUN
ftr-477	973	42	"	"	PUNCT
ftr-477	973	43	case	case	NOUN
ftr-477	973	44	"	"	PUNCT
ftr-477	973	45	and	and	CCONJ
ftr-477	973	46	"	"	PUNCT
ftr-477	973	47	involving	involve	VERB
ftr-477	973	48	.	.	PUNCT
ftr-477	973	49	"	"	PUNCT
ftr-477	974	1	as	as	SCONJ
ftr-477	974	2	reported	report	VERB
ftr-477	974	3	by	by	ADP
ftr-477	974	4	the	the	DET
ftr-477	974	5	committee	committee	NOUN
ftr-477	974	6	,	,	PUNCT
ftr-477	974	7	the	the	DET
ftr-477	974	8	amendment	amendment	NOUN
ftr-477	974	9	appeared	appear	VERB
ftr-477	974	10	as	as	SCONJ
ftr-477	974	11	follows	follow	VERB
ftr-477	974	12	:	:	PUNCT
ftr-477	974	13	4	4	NUM
ftr-477	974	14	sec	sec	PROPN
ftr-477	974	15	.	.	PROPN
ftr-477	974	16	7641	7641	NUM
ftr-477	974	17	.	.	PUNCT
ftr-477	975	1	limitation	limitation	NOUN
ftr-477	975	2	on	on	ADP
ftr-477	975	3	section	section	NOUN
ftr-477	975	4	104	104	NUM
ftr-477	975	5	exclusion	exclusion	NOUN
ftr-477	975	6	.	.	PUNCT
ftr-477	976	1	5	5	NUM
ftr-477	976	2	(	(	PUNCT
ftr-477	976	3	a	a	PRON
ftr-477	976	4	)	)	PUNCT
ftr-477	976	5	general	general	ADJ
ftr-477	976	6	rule.--sectlon	rule.--sectlon	PROPN
ftr-477	976	7	104(a	104(a	PROPN
ftr-477	976	8	)	)	PUNCT
ftr-477	976	9	(	(	PUNCT
ftr-477	976	10	relating	relate	VERB
ftr-477	976	11	to	to	ADP
ftr-477	976	12	6	6	NUM
ftr-477	976	13	compensation	compensation	NOUN
ftr-477	976	14	for	for	ADP
ftr-477	976	15	injuries	injury	NOUN
ftr-477	976	16	or	or	CCONJ
ftr-477	976	17	sickness	sickness	NOUN
ftr-477	976	18	)	)	PUNCT
ftr-477	976	19	is	be	AUX
ftr-477	976	20	amended	amend	VERB
ftr-477	976	21	by	by	ADP
ftr-477	976	22	adding	add	VERB
ftr-477	976	23	7	7	NUM
ftr-477	976	24	at	at	ADP
ftr-477	976	25	the	the	DET
ftr-477	976	26	end	end	NOUN
ftr-477	976	27	thereof	thereof	ADV
ftr-477	976	28	the	the	DET
ftr-477	976	29	following	follow	VERB
ftr-477	976	30	new	new	ADJ
ftr-477	976	31	sentence	sentence	NOUN
ftr-477	976	32	:	:	PUNCT
ftr-477	976	33	"	"	PUNCT
ftr-477	976	34	paragraph	paragraph	NOUN
ftr-477	976	35	8	8	NUM
ftr-477	976	36	(	(	PUNCT
ftr-477	976	37	2	2	NUM
ftr-477	976	38	)	)	PUNCT
ftr-477	976	39	shall	shall	AUX
ftr-477	976	40	not	not	PART
ftr-477	976	41	apply	apply	VERB
ftr-477	976	42	to	to	ADP
ftr-477	976	43	any	any	DET
ftr-477	976	44	punitive	punitive	ADJ
ftr-477	976	45	damages	damage	NOUN
ftr-477	976	46	,	,	PUNCT
ftr-477	976	47	y~~~esin	y~~~esin	NOUN
ftr-477	976	48	connection	connection	NOUN
ftr-477	976	49	with	with	ADP
ftr-477	976	50	a	a	DET
ftr-477	976	51	case	case	NOUN
ftr-477	976	52	involving	involve	VERB
ftr-477	976	53	physical	physical	ADJ
ftr-477	976	54	v.	v.	ADP
ftr-477	976	55	7	7	NUM
ftr-477	976	56	10	10	NUM
ftr-477	976	57	injury	injury	NOUN
ftr-477	976	58	or	or	CCONJ
ftr-477	976	59	physical	physical	ADJ
ftr-477	976	60	sickness	sickness	NOUN
ftr-477	976	61	.	.	PUNCT
ftr-477	976	62	"	"	PUNCT
ftr-477	977	1	the	the	DET
ftr-477	977	2	original	original	ADJ
ftr-477	977	3	printed	print	VERB
ftr-477	977	4	version	version	NOUN
ftr-477	977	5	of	of	ADP
ftr-477	977	6	the	the	DET
ftr-477	977	7	amendment	amendment	NOUN
ftr-477	977	8	would	would	AUX
ftr-477	977	9	have	have	AUX
ftr-477	977	10	made	make	VERB
ftr-477	977	11	both	both	CCONJ
ftr-477	977	12	a	a	DET
ftr-477	977	13	positive	positive	ADJ
ftr-477	977	14	and	and	CCONJ
ftr-477	977	15	a	a	DET
ftr-477	977	16	negative	negative	ADJ
ftr-477	977	17	statement	statement	NOUN
ftr-477	977	18	,	,	PUNCT
ftr-477	977	19	providing	provide	VERB
ftr-477	977	20	that	that	SCONJ
ftr-477	977	21	punitive	punitive	ADJ
ftr-477	977	22	damages	damage	NOUN
ftr-477	977	23	in	in	ADP
ftr-477	977	24	connection	connection	NOUN
ftr-477	977	25	with	with	ADP
ftr-477	977	26	a	a	DET
ftr-477	977	27	physical	physical	ADJ
ftr-477	977	28	injury	injury	NOUN
ftr-477	977	29	are	be	AUX
ftr-477	977	30	excluded	exclude	VERB
ftr-477	977	31	from	from	ADP
ftr-477	977	32	income	income	NOUN
ftr-477	977	33	and	and	CCONJ
ftr-477	977	34	that	that	SCONJ
ftr-477	977	35	punitive	punitive	ADJ
ftr-477	977	36	damages	damage	NOUN
ftr-477	977	37	not	not	PART
ftr-477	977	38	connected	connect	VERB
ftr-477	977	39	with	with	ADP
ftr-477	977	40	a	a	DET
ftr-477	977	41	physical	physical	ADJ
ftr-477	977	42	injury	injury	NOUN
ftr-477	977	43	are	be	AUX
ftr-477	977	44	included	include	VERB
ftr-477	977	45	in	in	ADP
ftr-477	977	46	income	income	NOUN
ftr-477	977	47	.	.	PUNCT
ftr-477	978	1	the	the	DET
ftr-477	978	2	handwritten	handwritten	ADJ
ftr-477	978	3	alteration	alteration	NOUN
ftr-477	978	4	that	that	PRON
ftr-477	978	5	was	be	AUX
ftr-477	978	6	made	make	VERB
ftr-477	978	7	on	on	ADP
ftr-477	978	8	the	the	DET
ftr-477	978	9	printed	print	VERB
ftr-477	978	10	text	text	NOUN
ftr-477	978	11	makes	make	VERB
ftr-477	978	12	only	only	ADV
ftr-477	978	13	a	a	DET
ftr-477	978	14	negative	negative	ADJ
ftr-477	978	15	statement	statement	NOUN
ftr-477	978	16	:	:	PUNCT
ftr-477	978	17	that	that	SCONJ
ftr-477	978	18	punitive	punitive	ADJ
ftr-477	978	19	damages	damage	NOUN
ftr-477	978	20	not	not	PART
ftr-477	978	21	connected	connect	VERB
ftr-477	978	22	with	with	ADP
ftr-477	978	23	a	a	DET
ftr-477	978	24	physical	physical	ADJ
ftr-477	978	25	injury	injury	NOUN
ftr-477	978	26	are	be	AUX
ftr-477	978	27	not	not	PART
ftr-477	978	28	excluded	exclude	VERB
ftr-477	978	29	from	from	ADP
ftr-477	978	30	income	income	NOUN
ftr-477	978	31	by	by	ADP
ftr-477	978	32	section	section	NOUN
ftr-477	978	33	104	104	NUM
ftr-477	978	34	.	.	PUNCT
ftr-477	979	1	congress	congress	PROPN
ftr-477	979	2	did	do	AUX
ftr-477	979	3	not	not	PART
ftr-477	979	4	inadvertently	inadvertently	ADV
ftr-477	979	5	omit	omit	ADJ
ftr-477	979	6	to	to	PART
ftr-477	979	7	make	make	VERB
ftr-477	979	8	an	an	DET
ftr-477	979	9	explicit	explicit	ADJ
ftr-477	979	10	statement	statement	NOUN
ftr-477	979	11	that	that	SCONJ
ftr-477	979	12	punitive	punitive	ADJ
ftr-477	979	13	damages	damage	NOUN
ftr-477	979	14	connected	connect	VERB
ftr-477	979	15	with	with	ADP
ftr-477	979	16	a	a	DET
ftr-477	979	17	physical	physical	ADJ
ftr-477	979	18	injury	injury	NOUN
ftr-477	979	19	are	be	AUX
ftr-477	979	20	excluded	exclude	VERB
ftr-477	979	21	.	.	PUNCT
ftr-477	980	1	to	to	ADP
ftr-477	980	2	the	the	DET
ftr-477	980	3	contrary	contrary	NOUN
ftr-477	980	4	,	,	PUNCT
ftr-477	980	5	the	the	DET
ftr-477	980	6	draft	draft	NOUN
ftr-477	980	7	containing	contain	VERB
ftr-477	980	8	that	that	DET
ftr-477	980	9	statement	statement	NOUN
ftr-477	980	10	was	be	AUX
ftr-477	980	11	altered	alter	VERB
ftr-477	980	12	to	to	PART
ftr-477	980	13	avoid	avoid	VERB
ftr-477	980	14	taking	take	VERB
ftr-477	980	15	a	a	DET
ftr-477	980	16	position	position	NOUN
ftr-477	980	17	on	on	ADP
ftr-477	980	18	that	that	DET
ftr-477	980	19	issue	issue	NOUN
ftr-477	980	20	.	.	PUNCT
ftr-477	981	1	it	it	PRON
ftr-477	981	2	is	be	AUX
ftr-477	981	3	clear	clear	ADJ
ftr-477	981	4	then	then	ADV
ftr-477	981	5	that	that	SCONJ
ftr-477	981	6	the	the	DET
ftr-477	981	7	1989	1989	NUM
ftr-477	981	8	amendment	amendment	NOUN
ftr-477	981	9	has	have	VERB
ftr-477	981	10	no	no	DET
ftr-477	981	11	bearing	bearing	NOUN
ftr-477	981	12	on	on	ADP
ftr-477	981	13	the	the	DET
ftr-477	981	14	excludability	excludability	NOUN
ftr-477	981	15	of	of	ADP
ftr-477	981	16	punitive	punitive	ADJ
ftr-477	981	17	damages	damage	NOUN
ftr-477	981	18	in	in	ADP
ftr-477	981	19	cases	case	NOUN
ftr-477	981	20	involving	involve	VERB
ftr-477	981	21	physical	physical	ADJ
ftr-477	981	22	injury	injury	NOUN
ftr-477	981	23	.	.	PUNCT
ftr-477	982	1	2	2	X
ftr-477	982	2	.	.	X
ftr-477	982	3	excludability	excludability	NOUN
ftr-477	982	4	of	of	ADP
ftr-477	982	5	punitive	punitive	ADJ
ftr-477	982	6	damages	damage	NOUN
ftr-477	982	7	under	under	ADP
ftr-477	982	8	pre-1989	pre-1989	NOUN
ftr-477	982	9	law.-as	law.-as	ADP
ftr-477	982	10	the	the	DET
ftr-477	982	11	discussion	discussion	NOUN
ftr-477	982	12	above	above	ADP
ftr-477	982	13	demonstrates	demonstrate	NOUN
ftr-477	982	14	,	,	PUNCT
ftr-477	982	15	it	it	PRON
ftr-477	982	16	is	be	AUX
ftr-477	982	17	by	by	ADP
ftr-477	982	18	no	no	DET
ftr-477	982	19	means	means	NOUN
ftr-477	982	20	clear	clear	ADJ
ftr-477	982	21	that	that	SCONJ
ftr-477	982	22	congress	congress	PROPN
ftr-477	982	23	believed	believe	VERB
ftr-477	982	24	that	that	SCONJ
ftr-477	982	25	section	section	NOUN
ftr-477	982	26	104(a)(2	104(a)(2	NOUN
ftr-477	982	27	)	)	PUNCT
ftr-477	982	28	applies	apply	VERB
ftr-477	982	29	to	to	ADP
ftr-477	982	30	punitive	punitive	ADJ
ftr-477	982	31	damages	damage	NOUN
ftr-477	982	32	.	.	PUNCT
ftr-477	983	1	congress	congress	PROPN
ftr-477	983	2	may	may	AUX
ftr-477	983	3	have	have	AUX
ftr-477	983	4	merely	merely	ADV
ftr-477	983	5	wished	wish	VERB
ftr-477	983	6	to	to	PART
ftr-477	983	7	assure	assure	VERB
ftr-477	983	8	that	that	SCONJ
ftr-477	983	9	the	the	DET
ftr-477	983	10	courts	court	NOUN
ftr-477	983	11	would	would	AUX
ftr-477	983	12	not	not	PART
ftr-477	983	13	apply	apply	VERB
ftr-477	983	14	the	the	DET
ftr-477	983	15	exclusion	exclusion	NOUN
ftr-477	983	16	when	when	SCONJ
ftr-477	983	17	nonphysical	nonphysical	ADJ
ftr-477	983	18	injuries	injury	NOUN
ftr-477	983	19	are	be	AUX
ftr-477	983	20	involved	involve	VERB
ftr-477	983	21	.	.	PUNCT
ftr-477	984	1	when	when	SCONJ
ftr-477	984	2	congress	congress	PROPN
ftr-477	984	3	acted	act	VERB
ftr-477	984	4	,	,	PUNCT
ftr-477	984	5	the	the	DET
ftr-477	984	6	tax	tax	NOUN
ftr-477	984	7	court	court	NOUN
ftr-477	984	8	had	have	AUX
ftr-477	984	9	recently	recently	ADV
ftr-477	984	10	decided	decide	VERB
ftr-477	984	11	in	in	ADP
ftr-477	984	12	miller	miller	PROPN
ftr-477	984	13	that	that	SCONJ
ftr-477	984	14	punitive	punitive	ADJ
ftr-477	984	15	damages	damage	NOUN
ftr-477	984	16	are	be	AUX
ftr-477	984	17	excluded	exclude	VERB
ftr-477	984	18	by	by	ADP
ftr-477	984	19	section	section	NOUN
ftr-477	984	20	104(a)(2	104(a)(2	NUM
ftr-477	984	21	)	)	PUNCT
ftr-477	984	22	.	.	PUNCT
ftr-477	985	1	while	while	SCONJ
ftr-477	985	2	the	the	DET
ftr-477	985	3	tax	tax	NOUN
ftr-477	985	4	court	court	NOUN
ftr-477	985	5	's	's	PART
ftr-477	985	6	decision	decision	NOUN
ftr-477	985	7	was	be	AUX
ftr-477	985	8	later	later	ADV
ftr-477	985	9	reversed	reverse	VERB
ftr-477	985	10	,	,	PUNCT
ftr-477	985	11	congress	congress	PROPN
ftr-477	985	12	must	must	AUX
ftr-477	985	13	at	at	ADV
ftr-477	985	14	least	least	ADJ
ftr-477	985	15	have	have	AUX
ftr-477	985	16	recognized	recognize	VERB
ftr-477	985	17	a	a	DET
ftr-477	985	18	possibility	possibility	NOUN
ftr-477	985	19	of	of	ADP
ftr-477	985	20	the	the	DET
ftr-477	985	21	courts	court	NOUN
ftr-477	985	22	following	follow	VERB
ftr-477	985	23	the	the	DET
ftr-477	985	24	tax	tax	NOUN
ftr-477	985	25	court	court	NOUN
ftr-477	985	26	's	's	PART
ftr-477	985	27	lead	lead	NOUN
ftr-477	985	28	.	.	PUNCT
ftr-477	986	1	congress	congress	PROPN
ftr-477	986	2	explicitly	explicitly	ADV
ftr-477	986	3	stated	state	VERB
ftr-477	986	4	a	a	DET
ftr-477	986	5	position	position	NOUN
ftr-477	986	6	on	on	ADP
ftr-477	986	7	the	the	DET
ftr-477	986	8	issue	issue	NOUN
ftr-477	986	9	only	only	ADV
ftr-477	986	10	for	for	ADP
ftr-477	986	11	cases	case	NOUN
ftr-477	986	12	not	not	PART
ftr-477	986	13	involving	involve	VERB
ftr-477	986	14	physical	physical	ADJ
ftr-477	986	15	injuries	injury	NOUN
ftr-477	986	16	.	.	PUNCT
ftr-477	987	1	it	it	PRON
ftr-477	987	2	is	be	AUX
ftr-477	987	3	highly	highly	ADV
ftr-477	987	4	unlikely	unlikely	ADJ
ftr-477	987	5	that	that	SCONJ
ftr-477	987	6	the	the	DET
ftr-477	987	7	conference	conference	NOUN
ftr-477	987	8	committee	committee	NOUN
ftr-477	987	9	deliberately	deliberately	ADV
ftr-477	987	10	struck	strike	VERB
ftr-477	987	11	from	from	ADP
ftr-477	987	12	the	the	DET
ftr-477	987	13	bill	bill	NOUN
ftr-477	987	14	any	any	DET
ftr-477	987	15	reference	reference	NOUN
ftr-477	987	16	to	to	ADP
ftr-477	987	17	punitive	punitive	ADJ
ftr-477	987	18	damages	damage	NOUN
ftr-477	987	19	acquired	acquire	VERB
ftr-477	987	20	in	in	ADP
ftr-477	987	21	connection	connection	NOUN
ftr-477	987	22	with	with	ADP
ftr-477	987	23	a	a	DET
ftr-477	987	24	physical	physical	ADJ
ftr-477	987	25	injury	injury	NOUN
ftr-477	987	26	claim	claim	NOUN
ftr-477	987	27	because	because	SCONJ
ftr-477	987	28	it	it	PRON
ftr-477	987	29	considered	consider	VERB
ftr-477	987	30	that	that	DET
ftr-477	987	31	issue	issue	NOUN
ftr-477	987	32	settled	settle	VERB
ftr-477	987	33	and	and	CCONJ
ftr-477	987	34	wished	wish	VERB
ftr-477	987	35	to	to	PART
ftr-477	987	36	avoid	avoid	VERB
ftr-477	987	37	a	a	DET
ftr-477	987	38	redundancy	redundancy	NOUN
ftr-477	987	39	.	.	PUNCT
ftr-477	988	1	it	it	PRON
ftr-477	988	2	is	be	AUX
ftr-477	988	3	far	far	ADV
ftr-477	988	4	more	more	ADV
ftr-477	988	5	likely	likely	ADJ
ftr-477	988	6	that	that	SCONJ
ftr-477	988	7	congress	congress	PROPN
ftr-477	988	8	chose	choose	VERB
ftr-477	988	9	to	to	PART
ftr-477	988	10	abstain	abstain	VERB
ftr-477	988	11	from	from	ADP
ftr-477	988	12	that	that	DET
ftr-477	988	13	issue	issue	NOUN
ftr-477	988	14	and	and	CCONJ
ftr-477	988	15	leave	leave	VERB
ftr-477	988	16	the	the	DET
ftr-477	988	17	matter	matter	NOUN
ftr-477	988	18	for	for	SCONJ
ftr-477	988	19	the	the	DET
ftr-477	988	20	courts	court	NOUN
ftr-477	988	21	to	to	PART
ftr-477	988	22	resolve	resolve	VERB
ftr-477	988	23	.	.	PUNCT
ftr-477	989	1	[	[	X
ftr-477	989	2	vol	vol	NOUN
ftr-477	989	3	2:6	2:6	NUM
ftr-477	989	4	compensatory	compensatory	ADJ
ftr-477	989	5	and	and	CCONJ
ftr-477	989	6	punitive	punitive	ADJ
ftr-477	989	7	damages	damage	NOUN
ftr-477	989	8	even	even	ADV
ftr-477	989	9	if	if	SCONJ
ftr-477	989	10	congress	congress	PROPN
ftr-477	989	11	believed	believe	VERB
ftr-477	989	12	in	in	ADP
ftr-477	989	13	1989	1989	NUM
ftr-477	989	14	that	that	SCONJ
ftr-477	989	15	punitive	punitive	ADJ
ftr-477	989	16	damages	damage	NOUN
ftr-477	989	17	are	be	AUX
ftr-477	989	18	excluded	exclude	VERB
ftr-477	989	19	by	by	ADP
ftr-477	989	20	section	section	NOUN
ftr-477	989	21	104(a)(2	104(a)(2	NUM
ftr-477	989	22	)	)	PUNCT
ftr-477	989	23	,	,	PUNCT
ftr-477	989	24	that	that	DET
ftr-477	989	25	belief	belief	NOUN
ftr-477	989	26	has	have	VERB
ftr-477	989	27	little	little	ADJ
ftr-477	989	28	or	or	CCONJ
ftr-477	989	29	no	no	PRON
ftr-477	989	30	significance	significance	NOUN
ftr-477	989	31	.	.	PUNCT
ftr-477	990	1	in	in	ADP
ftr-477	990	2	discussing	discuss	VERB
ftr-477	990	3	this	this	DET
ftr-477	990	4	issue	issue	NOUN
ftr-477	990	5	in	in	ADP
ftr-477	990	6	hawkins	hawkin	NOUN
ftr-477	990	7	,	,	PUNCT
ftr-477	990	8	the	the	DET
ftr-477	990	9	ninth	ninth	ADJ
ftr-477	990	10	circuit	circuit	NOUN
ftr-477	990	11	quoted	quote	VERB
ftr-477	990	12	the	the	DET
ftr-477	990	13	supreme	supreme	PROPN
ftr-477	990	14	court	court	PROPN
ftr-477	990	15	's	's	PART
ftr-477	990	16	statement	statement	NOUN
ftr-477	990	17	that	that	SCONJ
ftr-477	990	18	"	"	PUNCT
ftr-477	990	19	the	the	DET
ftr-477	990	20	views	view	NOUN
ftr-477	990	21	of	of	ADP
ftr-477	990	22	a	a	DET
ftr-477	990	23	subsequent	subsequent	ADJ
ftr-477	990	24	congress	congress	PROPN
ftr-477	990	25	form	form	VERB
ftr-477	990	26	a	a	DET
ftr-477	990	27	hazardous	hazardous	ADJ
ftr-477	990	28	basis	basis	NOUN
ftr-477	990	29	for	for	ADP
ftr-477	990	30	inferring	infer	VERB
ftr-477	990	31	the	the	DET
ftr-477	990	32	intent	intent	NOUN
ftr-477	990	33	of	of	ADP
ftr-477	990	34	an	an	DET
ftr-477	990	35	earlier	early	ADJ
ftr-477	990	36	one	one	NUM
ftr-477	990	37	.	.	PUNCT
ftr-477	991	1	"	"	PUNCT
ftr-477	991	2	'	'	PUNCT
ftr-477	991	3	32	32	NUM
ftr-477	991	4	that	that	PRON
ftr-477	991	5	is	be	AUX
ftr-477	991	6	especially	especially	ADV
ftr-477	991	7	true	true	ADJ
ftr-477	991	8	here	here	ADV
ftr-477	991	9	since	since	SCONJ
ftr-477	991	10	there	there	PRON
ftr-477	991	11	is	be	VERB
ftr-477	991	12	every	every	DET
ftr-477	991	13	reason	reason	NOUN
ftr-477	991	14	to	to	PART
ftr-477	991	15	doubt	doubt	VERB
ftr-477	991	16	that	that	SCONJ
ftr-477	991	17	congress	congress	PROPN
ftr-477	991	18	held	hold	VERB
ftr-477	991	19	that	that	DET
ftr-477	991	20	opinion	opinion	NOUN
ftr-477	991	21	.	.	PUNCT
ftr-477	992	1	3	3	X
ftr-477	992	2	.	.	X
ftr-477	992	3	meaning	meaning	NOUN
ftr-477	992	4	of	of	ADP
ftr-477	992	5	"	"	PUNCT
ftr-477	992	6	physical	physical	ADJ
ftr-477	992	7	.	.	PUNCT
ftr-477	993	1	"-the	"-the	DET
ftr-477	993	2	sentence	sentence	NOUN
ftr-477	993	3	added	add	VERB
ftr-477	993	4	in	in	ADP
ftr-477	993	5	1989	1989	NUM
ftr-477	993	6	refers	refer	VERB
ftr-477	993	7	to	to	ADP
ftr-477	993	8	"	"	PUNCT
ftr-477	993	9	physical	physical	ADJ
ftr-477	993	10	injury	injury	NOUN
ftr-477	993	11	or	or	CCONJ
ftr-477	993	12	physical	physical	ADJ
ftr-477	993	13	sickness	sickness	NOUN
ftr-477	993	14	.	.	PUNCT
ftr-477	993	15	"	"	PUNCT
ftr-477	994	1	if	if	SCONJ
ftr-477	994	2	the	the	DET
ftr-477	994	3	victim	victim	NOUN
ftr-477	994	4	of	of	ADP
ftr-477	994	5	a	a	DET
ftr-477	994	6	dignitary	dignitary	PROPN
ftr-477	994	7	tort	tort	NOUN
ftr-477	994	8	has	have	VERB
ftr-477	994	9	a	a	DET
ftr-477	994	10	mental	mental	ADJ
ftr-477	994	11	breakdown	breakdown	NOUN
ftr-477	994	12	as	as	ADP
ftr-477	994	13	a	a	DET
ftr-477	994	14	consequence	consequence	NOUN
ftr-477	994	15	of	of	ADP
ftr-477	994	16	the	the	DET
ftr-477	994	17	humiliation	humiliation	NOUN
ftr-477	994	18	suffered	suffer	VERB
ftr-477	994	19	,	,	PUNCT
ftr-477	994	20	could	could	AUX
ftr-477	994	21	section	section	VERB
ftr-477	994	22	104(a)(2	104(a)(2	NUM
ftr-477	994	23	)	)	PUNCT
ftr-477	994	24	apply	apply	VERB
ftr-477	994	25	to	to	ADP
ftr-477	994	26	punitive	punitive	ADJ
ftr-477	994	27	damages	damage	NOUN
ftr-477	994	28	for	for	ADP
ftr-477	994	29	the	the	DET
ftr-477	994	30	tort	tort	NOUN
ftr-477	994	31	because	because	SCONJ
ftr-477	994	32	the	the	DET
ftr-477	994	33	victim	victim	NOUN
ftr-477	994	34	incurred	incur	VERB
ftr-477	994	35	a	a	DET
ftr-477	994	36	"	"	PUNCT
ftr-477	994	37	physical	physical	ADJ
ftr-477	994	38	sickness	sickness	NOUN
ftr-477	994	39	"	"	PUNCT
ftr-477	994	40	?	?	PUNCT
ftr-477	995	1	in	in	ADP
ftr-477	995	2	such	such	DET
ftr-477	995	3	a	a	DET
ftr-477	995	4	case	case	NOUN
ftr-477	995	5	,	,	PUNCT
ftr-477	995	6	the	the	DET
ftr-477	995	7	injury	injury	NOUN
ftr-477	995	8	inflicted	inflict	VERB
ftr-477	995	9	by	by	ADP
ftr-477	995	10	the	the	DET
ftr-477	995	11	wrongdoer	wrongdoer	NOUN
ftr-477	995	12	is	be	AUX
ftr-477	995	13	not	not	PART
ftr-477	995	14	physical	physical	ADJ
ftr-477	995	15	,	,	PUNCT
ftr-477	995	16	but	but	CCONJ
ftr-477	995	17	one	one	NUM
ftr-477	995	18	of	of	ADP
ftr-477	995	19	the	the	DET
ftr-477	995	20	consequences	consequence	NOUN
ftr-477	995	21	of	of	ADP
ftr-477	995	22	that	that	DET
ftr-477	995	23	injury	injury	NOUN
ftr-477	995	24	is	be	AUX
ftr-477	995	25	physical	physical	ADJ
ftr-477	995	26	.	.	PUNCT
ftr-477	996	1	given	give	VERB
ftr-477	996	2	the	the	DET
ftr-477	996	3	legislative	legislative	ADJ
ftr-477	996	4	history	history	NOUN
ftr-477	996	5	of	of	ADP
ftr-477	996	6	the	the	DET
ftr-477	996	7	1989	1989	NUM
ftr-477	996	8	amendment	amendment	NOUN
ftr-477	996	9	,	,	PUNCT
ftr-477	996	10	it	it	PRON
ftr-477	996	11	seems	seem	VERB
ftr-477	996	12	that	that	SCONJ
ftr-477	996	13	congress	congress	PROPN
ftr-477	996	14	intended	intend	VERB
ftr-477	996	15	to	to	PART
ftr-477	996	16	bar	bar	VERB
ftr-477	996	17	the	the	DET
ftr-477	996	18	exclusion	exclusion	NOUN
ftr-477	996	19	of	of	ADP
ftr-477	996	20	punitive	punitive	ADJ
ftr-477	996	21	damages	damage	NOUN
ftr-477	996	22	when	when	SCONJ
ftr-477	996	23	the	the	DET
ftr-477	996	24	tort	tort	NOUN
ftr-477	996	25	itself	itself	PRON
ftr-477	996	26	was	be	AUX
ftr-477	996	27	not	not	PART
ftr-477	996	28	a	a	DET
ftr-477	996	29	physical	physical	ADJ
ftr-477	996	30	intrusion	intrusion	NOUN
ftr-477	996	31	to	to	ADP
ftr-477	996	32	the	the	DET
ftr-477	996	33	person	person	NOUN
ftr-477	996	34	of	of	ADP
ftr-477	996	35	the	the	DET
ftr-477	996	36	victim	victim	NOUN
ftr-477	996	37	.	.	PUNCT
ftr-477	997	1	the	the	DET
ftr-477	997	2	principal	principal	ADJ
ftr-477	997	3	purpose	purpose	NOUN
ftr-477	997	4	of	of	ADP
ftr-477	997	5	the	the	DET
ftr-477	997	6	house	house	NOUN
ftr-477	997	7	bill	bill	NOUN
ftr-477	997	8	was	be	AUX
ftr-477	997	9	to	to	PART
ftr-477	997	10	bar	bar	VERB
ftr-477	997	11	the	the	DET
ftr-477	997	12	exclusion	exclusion	NOUN
ftr-477	997	13	of	of	ADP
ftr-477	997	14	damages	damage	NOUN
ftr-477	997	15	in	in	ADP
ftr-477	997	16	discrimination	discrimination	NOUN
ftr-477	997	17	and	and	CCONJ
ftr-477	997	18	defamation	defamation	NOUN
ftr-477	997	19	cases	case	NOUN
ftr-477	997	20	,	,	PUNCT
ftr-477	997	21	and	and	CCONJ
ftr-477	997	22	the	the	DET
ftr-477	997	23	bill	bill	NOUN
ftr-477	997	24	as	as	SCONJ
ftr-477	997	25	enacted	enact	VERB
ftr-477	997	26	was	be	AUX
ftr-477	997	27	a	a	DET
ftr-477	997	28	compromise	compromise	NOUN
ftr-477	997	29	that	that	PRON
ftr-477	997	30	limited	limit	VERB
ftr-477	997	31	that	that	DET
ftr-477	997	32	bar	bar	NOUN
ftr-477	997	33	to	to	ADP
ftr-477	997	34	punitive	punitive	ADJ
ftr-477	997	35	damages	damage	NOUN
ftr-477	997	36	in	in	ADP
ftr-477	997	37	such	such	ADJ
ftr-477	997	38	cases	case	NOUN
ftr-477	997	39	.	.	PUNCT
ftr-477	998	1	the	the	DET
ftr-477	998	2	purpose	purpose	NOUN
ftr-477	998	3	of	of	ADP
ftr-477	998	4	the	the	DET
ftr-477	998	5	amendment	amendment	NOUN
ftr-477	998	6	would	would	AUX
ftr-477	998	7	be	be	AUX
ftr-477	998	8	frustrated	frustrate	VERB
ftr-477	998	9	if	if	SCONJ
ftr-477	998	10	the	the	DET
ftr-477	998	11	exclusion	exclusion	NOUN
ftr-477	998	12	were	be	AUX
ftr-477	998	13	held	hold	VERB
ftr-477	998	14	to	to	PART
ftr-477	998	15	cover	cover	VERB
ftr-477	998	16	punitive	punitive	ADJ
ftr-477	998	17	damages	damage	NOUN
ftr-477	998	18	in	in	ADP
ftr-477	998	19	discrimination	discrimination	NOUN
ftr-477	998	20	and	and	CCONJ
ftr-477	998	21	defamation	defamation	NOUN
ftr-477	998	22	cases	case	NOUN
ftr-477	998	23	when	when	SCONJ
ftr-477	998	24	the	the	DET
ftr-477	998	25	victim	victim	NOUN
ftr-477	998	26	became	become	VERB
ftr-477	998	27	ill	ill	ADJ
ftr-477	998	28	as	as	ADP
ftr-477	998	29	a	a	DET
ftr-477	998	30	consequence	consequence	NOUN
ftr-477	998	31	of	of	ADP
ftr-477	998	32	the	the	DET
ftr-477	998	33	wrongful	wrongful	ADJ
ftr-477	998	34	act	act	NOUN
ftr-477	998	35	.	.	PUNCT
ftr-477	999	1	regardless	regardless	ADV
ftr-477	999	2	of	of	ADP
ftr-477	999	3	the	the	DET
ftr-477	999	4	ultimate	ultimate	ADJ
ftr-477	999	5	resolution	resolution	NOUN
ftr-477	999	6	of	of	ADP
ftr-477	999	7	the	the	DET
ftr-477	999	8	issue	issue	NOUN
ftr-477	999	9	of	of	ADP
ftr-477	999	10	whether	whether	SCONJ
ftr-477	999	11	punitive	punitive	ADJ
ftr-477	999	12	damages	damage	NOUN
ftr-477	999	13	in	in	ADP
ftr-477	999	14	general	general	ADJ
ftr-477	999	15	are	be	AUX
ftr-477	999	16	taxable	taxable	ADJ
ftr-477	999	17	,	,	PUNCT
ftr-477	999	18	punitive	punitive	ADJ
ftr-477	999	19	damages	damage	NOUN
ftr-477	999	20	obtained	obtain	VERB
ftr-477	999	21	for	for	ADP
ftr-477	999	22	a	a	DET
ftr-477	999	23	dignitary	dignitary	PROPN
ftr-477	999	24	tort	tort	NOUN
ftr-477	999	25	should	should	AUX
ftr-477	999	26	be	be	AUX
ftr-477	999	27	taxed	tax	VERB
ftr-477	999	28	.	.	PUNCT
ftr-477	1000	1	b.	b.	PROPN
ftr-477	1001	1	apart	apart	ADV
ftr-477	1001	2	from	from	ADP
ftr-477	1001	3	1989	1989	NUM
ftr-477	1001	4	amendment	amendment	NOUN
ftr-477	1001	5	as	as	SCONJ
ftr-477	1001	6	discussed	discuss	VERB
ftr-477	1001	7	above	above	ADV
ftr-477	1001	8	,	,	PUNCT
ftr-477	1001	9	the	the	DET
ftr-477	1001	10	1989	1989	NUM
ftr-477	1001	11	amendment	amendment	NOUN
ftr-477	1001	12	should	should	AUX
ftr-477	1001	13	be	be	AUX
ftr-477	1001	14	construed	construe	VERB
ftr-477	1001	15	to	to	PART
ftr-477	1001	16	mean	mean	VERB
ftr-477	1001	17	only	only	ADV
ftr-477	1001	18	what	what	PRON
ftr-477	1001	19	it	it	PRON
ftr-477	1001	20	says	say	VERB
ftr-477	1001	21	-	-	PUNCT
ftr-477	1001	22	that	that	SCONJ
ftr-477	1001	23	the	the	DET
ftr-477	1001	24	section	section	NOUN
ftr-477	1001	25	104(a)(2	104(a)(2	NUM
ftr-477	1001	26	)	)	PUNCT
ftr-477	1001	27	exclusion	exclusion	NOUN
ftr-477	1001	28	does	do	AUX
ftr-477	1001	29	not	not	PART
ftr-477	1001	30	apply	apply	VERB
ftr-477	1001	31	to	to	ADP
ftr-477	1001	32	punitive	punitive	ADJ
ftr-477	1001	33	damages	damage	NOUN
ftr-477	1001	34	received	receive	VERB
ftr-477	1001	35	after	after	ADP
ftr-477	1001	36	july	july	PROPN
ftr-477	1001	37	10	10	NUM
ftr-477	1001	38	,	,	PUNCT
ftr-477	1001	39	1989	1989	NUM
ftr-477	1001	40	in	in	ADP
ftr-477	1001	41	cases	case	NOUN
ftr-477	1001	42	not	not	PART
ftr-477	1001	43	involving	involve	VERB
ftr-477	1001	44	physical	physical	ADJ
ftr-477	1001	45	injuries	injury	NOUN
ftr-477	1001	46	.	.	PUNCT
ftr-477	1002	1	the	the	DET
ftr-477	1002	2	application	application	NOUN
ftr-477	1002	3	of	of	ADP
ftr-477	1002	4	the	the	DET
ftr-477	1002	5	exclusion	exclusion	NOUN
ftr-477	1002	6	to	to	ADP
ftr-477	1002	7	other	other	ADJ
ftr-477	1002	8	punitive	punitive	ADJ
ftr-477	1002	9	damages	damage	NOUN
ftr-477	1002	10	-	-	PUNCT
ftr-477	1002	11	punitive	punitive	ADJ
ftr-477	1002	12	damages	damage	NOUN
ftr-477	1002	13	received	receive	VERB
ftr-477	1002	14	before	before	ADP
ftr-477	1002	15	july	july	PROPN
ftr-477	1002	16	11	11	NUM
ftr-477	1002	17	,	,	PUNCT
ftr-477	1002	18	1989	1989	NUM
ftr-477	1002	19	and	and	CCONJ
ftr-477	1002	20	punitive	punitive	ADJ
ftr-477	1002	21	damages	damage	NOUN
ftr-477	1002	22	received	receive	VERB
ftr-477	1002	23	on	on	ADP
ftr-477	1002	24	or	or	CCONJ
ftr-477	1002	25	after	after	ADP
ftr-477	1002	26	that	that	DET
ftr-477	1002	27	date	date	NOUN
ftr-477	1002	28	that	that	PRON
ftr-477	1002	29	are	be	AUX
ftr-477	1002	30	connected	connect	VERB
ftr-477	1002	31	with	with	ADP
ftr-477	1002	32	a	a	DET
ftr-477	1002	33	physical	physical	NOUN
ftr-477	1002	34	injuryshould	injuryshould	AUX
ftr-477	1002	35	be	be	AUX
ftr-477	1002	36	determined	determine	VERB
ftr-477	1002	37	without	without	ADP
ftr-477	1002	38	regard	regard	NOUN
ftr-477	1002	39	to	to	ADP
ftr-477	1002	40	the	the	DET
ftr-477	1002	41	amendment	amendment	NOUN
ftr-477	1002	42	.	.	PUNCT
ftr-477	1003	1	section	section	NOUN
ftr-477	1003	2	104(a)(2	104(a)(2	NUM
ftr-477	1003	3	)	)	PUNCT
ftr-477	1003	4	applies	apply	VERB
ftr-477	1003	5	to	to	ADP
ftr-477	1003	6	"	"	PUNCT
ftr-477	1003	7	any	any	DET
ftr-477	1003	8	damages	damage	NOUN
ftr-477	1003	9	"	"	PUNCT
ftr-477	1003	10	received	receive	VERB
ftr-477	1003	11	"	"	PUNCT
ftr-477	1003	12	on	on	ADP
ftr-477	1003	13	account	account	NOUN
ftr-477	1003	14	of	of	ADP
ftr-477	1003	15	personal	personal	ADJ
ftr-477	1003	16	injuries	injury	NOUN
ftr-477	1003	17	or	or	CCONJ
ftr-477	1003	18	sickness	sickness	NOUN
ftr-477	1003	19	.	.	PUNCT
ftr-477	1003	20	"	"	PUNCT
ftr-477	1004	1	under	under	ADP
ftr-477	1004	2	the	the	DET
ftr-477	1004	3	plain	plain	ADJ
ftr-477	1004	4	meaning	meaning	NOUN
ftr-477	1004	5	rule	rule	NOUN
ftr-477	1004	6	of	of	ADP
ftr-477	1004	7	statutory	statutory	ADJ
ftr-477	1004	8	construction	construction	NOUN
ftr-477	1004	9	,	,	PUNCT
ftr-477	1004	10	the	the	DET
ftr-477	1004	11	reference	reference	NOUN
ftr-477	1004	12	to	to	ADP
ftr-477	1004	13	"	"	PUNCT
ftr-477	1004	14	any	any	DET
ftr-477	1004	15	damages	damage	NOUN
ftr-477	1004	16	"	"	PUNCT
ftr-477	1004	17	could	could	AUX
ftr-477	1004	18	be	be	AUX
ftr-477	1004	19	taken	take	VERB
ftr-477	1004	20	literally	literally	ADV
ftr-477	1004	21	to	to	PART
ftr-477	1004	22	apply	apply	VERB
ftr-477	1004	23	132	132	NUM
ftr-477	1004	24	.	.	PUNCT
ftr-477	1005	1	hawkins	hawkins	PROPN
ftr-477	1005	2	v.	v.	PROPN
ftr-477	1005	3	united	united	PROPN
ftr-477	1005	4	states	states	PROPN
ftr-477	1005	5	,	,	PUNCT
ftr-477	1005	6	30	30	NUM
ftr-477	1005	7	f.3d	f.3d	NUM
ftr-477	1005	8	1077	1077	NUM
ftr-477	1005	9	(	(	PUNCT
ftr-477	1005	10	9th	9th	ADJ
ftr-477	1005	11	cir	cir	NOUN
ftr-477	1005	12	.	.	PUNCT
ftr-477	1005	13	)	)	PUNCT
ftr-477	1006	1	(	(	PUNCT
ftr-477	1006	2	2	2	NUM
ftr-477	1006	3	-	-	SYM
ftr-477	1006	4	1	1	NUM
ftr-477	1006	5	decision	decision	NOUN
ftr-477	1006	6	)	)	PUNCT
ftr-477	1006	7	(	(	PUNCT
ftr-477	1006	8	quoting	quote	VERB
ftr-477	1006	9	from	from	ADP
ftr-477	1006	10	united	united	PROPN
ftr-477	1006	11	states	states	PROPN
ftr-477	1006	12	v.	v.	ADP
ftr-477	1006	13	price	price	NOUN
ftr-477	1006	14	,	,	PUNCT
ftr-477	1006	15	361	361	NUM
ftr-477	1006	16	u.s	u.s	PROPN
ftr-477	1006	17	.	.	PROPN
ftr-477	1006	18	304	304	NUM
ftr-477	1006	19	,	,	PUNCT
ftr-477	1006	20	313	313	NUM
ftr-477	1006	21	(	(	PUNCT
ftr-477	1006	22	1961	1961	NUM
ftr-477	1006	23	)	)	PUNCT
ftr-477	1006	24	)	)	PUNCT
ftr-477	1006	25	,	,	PUNCT
ftr-477	1006	26	cert	cert	PROPN
ftr-477	1006	27	.	.	PUNCT
ftr-477	1007	1	denied	deny	VERB
ftr-477	1007	2	.	.	PUNCT
ftr-477	1008	1	115	115	NUM
ftr-477	1008	2	s.	s.	PROPN
ftr-477	1008	3	ct	ct	PROPN
ftr-477	1008	4	.	.	PROPN
ftr-477	1009	1	648	648	NUM
ftr-477	1009	2	(	(	PUNCT
ftr-477	1009	3	1994	1994	NUM
ftr-477	1009	4	)	)	PUNCT
ftr-477	1009	5	.	.	PUNCT
ftr-477	1010	1	19951	19951	NUM
ftr-477	1010	2	florida	florida	PROPN
ftr-477	1010	3	tax	tax	NOUN
ftr-477	1010	4	review	review	NOUN
ftr-477	1010	5	to	to	ADP
ftr-477	1010	6	any	any	DET
ftr-477	1010	7	form	form	NOUN
ftr-477	1010	8	of	of	ADP
ftr-477	1010	9	damages	damage	NOUN
ftr-477	1010	10	,	,	PUNCT
ftr-477	1010	11	whether	whether	SCONJ
ftr-477	1010	12	or	or	CCONJ
ftr-477	1010	13	not	not	PART
ftr-477	1010	14	compensatory	compensatory	ADJ
ftr-477	1010	15	.	.	PUNCT
ftr-477	1011	1	'33	'33	NUM
ftr-477	1011	2	however	however	ADV
ftr-477	1011	3	,	,	PUNCT
ftr-477	1011	4	within	within	ADP
ftr-477	1011	5	the	the	DET
ftr-477	1011	6	four	four	NUM
ftr-477	1011	7	corners	corner	NOUN
ftr-477	1011	8	of	of	ADP
ftr-477	1011	9	the	the	DET
ftr-477	1011	10	statute	statute	NOUN
ftr-477	1011	11	itself	itself	PRON
ftr-477	1011	12	,	,	PUNCT
ftr-477	1011	13	there	there	PRON
ftr-477	1011	14	are	be	VERB
ftr-477	1011	15	signs	sign	NOUN
ftr-477	1011	16	that	that	SCONJ
ftr-477	1011	17	the	the	DET
ftr-477	1011	18	reference	reference	NOUN
ftr-477	1011	19	to	to	ADP
ftr-477	1011	20	"	"	PUNCT
ftr-477	1011	21	any	any	DET
ftr-477	1011	22	damages	damage	NOUN
ftr-477	1011	23	"	"	PUNCT
ftr-477	1011	24	is	be	AUX
ftr-477	1011	25	not	not	PART
ftr-477	1011	26	as	as	ADV
ftr-477	1011	27	expansive	expansive	ADJ
ftr-477	1011	28	as	as	ADP
ftr-477	1011	29	that	that	DET
ftr-477	1011	30	term	term	NOUN
ftr-477	1011	31	might	might	AUX
ftr-477	1011	32	otherwise	otherwise	ADV
ftr-477	1011	33	suggest	suggest	VERB
ftr-477	1011	34	.	.	PUNCT
ftr-477	1012	1	the	the	DET
ftr-477	1012	2	title	title	NOUN
ftr-477	1012	3	to	to	ADP
ftr-477	1012	4	section	section	NOUN
ftr-477	1012	5	104	104	NUM
ftr-477	1012	6	is	be	AUX
ftr-477	1012	7	"	"	PUNCT
ftr-477	1012	8	compensation	compensation	NOUN
ftr-477	1012	9	for	for	ADP
ftr-477	1012	10	injuries	injury	NOUN
ftr-477	1012	11	or	or	CCONJ
ftr-477	1012	12	sickness	sickness	NOUN
ftr-477	1012	13	.	.	PUNCT
ftr-477	1013	1	"'134	"'134	PUNCT
ftr-477	1014	1	section	section	NOUN
ftr-477	1014	2	104(a	104(a	PROPN
ftr-477	1014	3	)	)	PUNCT
ftr-477	1014	4	contains	contain	VERB
ftr-477	1014	5	five	five	NUM
ftr-477	1014	6	subparagraphs	subparagraph	NOUN
ftr-477	1014	7	,	,	PUNCT
ftr-477	1014	8	each	each	PRON
ftr-477	1014	9	of	of	ADP
ftr-477	1014	10	which	which	PRON
ftr-477	1014	11	describes	describe	VERB
ftr-477	1014	12	a	a	DET
ftr-477	1014	13	type	type	NOUN
ftr-477	1014	14	of	of	ADP
ftr-477	1014	15	receipt	receipt	NOUN
ftr-477	1014	16	that	that	PRON
ftr-477	1014	17	is	be	AUX
ftr-477	1014	18	excluded	exclude	VERB
ftr-477	1014	19	from	from	ADP
ftr-477	1014	20	income	income	NOUN
ftr-477	1014	21	.	.	PUNCT
ftr-477	1015	1	each	each	PRON
ftr-477	1015	2	of	of	ADP
ftr-477	1015	3	the	the	DET
ftr-477	1015	4	four	four	NUM
ftr-477	1015	5	subparagraphs	subparagraph	NOUN
ftr-477	1015	6	that	that	PRON
ftr-477	1015	7	surround	surround	VERB
ftr-477	1015	8	section	section	NOUN
ftr-477	1015	9	104(a)(2	104(a)(2	NUM
ftr-477	1015	10	)	)	PUNCT
ftr-477	1015	11	involved	involve	VERB
ftr-477	1015	12	compensatory	compensatory	ADJ
ftr-477	1015	13	payments	payment	NOUN
ftr-477	1015	14	.	.	PUNCT
ftr-477	1016	1	subparagraph	subparagraph	NOUN
ftr-477	1016	2	(	(	PUNCT
ftr-477	1016	3	a)(1	a)(1	NOUN
ftr-477	1016	4	)	)	PUNCT
ftr-477	1016	5	excludes	exclude	VERB
ftr-477	1016	6	amounts	amount	NOUN
ftr-477	1016	7	received	receive	VERB
ftr-477	1016	8	under	under	ADP
ftr-477	1016	9	worker	worker	NOUN
ftr-477	1016	10	's	's	PART
ftr-477	1016	11	compensation	compensation	NOUN
ftr-477	1016	12	acts	act	VERB
ftr-477	1016	13	as	as	ADP
ftr-477	1016	14	"	"	PUNCT
ftr-477	1016	15	compensation	compensation	NOUN
ftr-477	1016	16	"	"	PUNCT
ftr-477	1016	17	for	for	ADP
ftr-477	1016	18	personal	personal	ADJ
ftr-477	1016	19	injuries	injury	NOUN
ftr-477	1016	20	or	or	CCONJ
ftr-477	1016	21	sickness	sickness	NOUN
ftr-477	1016	22	.	.	PUNCT
ftr-477	1017	1	subparagraph	subparagraph	NOUN
ftr-477	1017	2	(	(	PUNCT
ftr-477	1017	3	a)(3	a)(3	X
ftr-477	1017	4	)	)	PUNCT
ftr-477	1017	5	excludes	exclude	VERB
ftr-477	1017	6	certain	certain	ADJ
ftr-477	1017	7	amounts	amount	NOUN
ftr-477	1017	8	received	receive	VERB
ftr-477	1017	9	through	through	ADP
ftr-477	1017	10	accident	accident	NOUN
ftr-477	1017	11	or	or	CCONJ
ftr-477	1017	12	health	health	NOUN
ftr-477	1017	13	insurance	insurance	NOUN
ftr-477	1017	14	for	for	ADP
ftr-477	1017	15	personal	personal	ADJ
ftr-477	1017	16	injuries	injury	NOUN
ftr-477	1017	17	or	or	CCONJ
ftr-477	1017	18	sickness	sickness	NOUN
ftr-477	1017	19	.	.	PUNCT
ftr-477	1018	1	subparagraphs	subparagraph	NOUN
ftr-477	1018	2	(	(	PUNCT
ftr-477	1018	3	a)(4	a)(4	NUM
ftr-477	1018	4	)	)	PUNCT
ftr-477	1018	5	and	and	CCONJ
ftr-477	1018	6	(	(	PUNCT
ftr-477	1018	7	5	5	X
ftr-477	1018	8	)	)	PUNCT
ftr-477	1018	9	deal	deal	NOUN
ftr-477	1018	10	with	with	ADP
ftr-477	1018	11	pensions	pension	NOUN
ftr-477	1018	12	,	,	PUNCT
ftr-477	1018	13	annuities	annuity	NOUN
ftr-477	1018	14	,	,	PUNCT
ftr-477	1018	15	and	and	CCONJ
ftr-477	1018	16	disability	disability	NOUN
ftr-477	1018	17	benefits	benefit	NOUN
ftr-477	1018	18	paid	pay	VERB
ftr-477	1018	19	to	to	ADP
ftr-477	1018	20	persons	person	NOUN
ftr-477	1018	21	sustaining	sustain	VERB
ftr-477	1018	22	personal	personal	ADJ
ftr-477	1018	23	injuries	injury	NOUN
ftr-477	1018	24	or	or	CCONJ
ftr-477	1018	25	sickness	sickness	NOUN
ftr-477	1018	26	while	while	SCONJ
ftr-477	1018	27	serving	serve	VERB
ftr-477	1018	28	in	in	ADP
ftr-477	1018	29	the	the	DET
ftr-477	1018	30	armed	armed	ADJ
ftr-477	1018	31	forces	force	NOUN
ftr-477	1018	32	or	or	CCONJ
ftr-477	1018	33	in	in	ADP
ftr-477	1018	34	certain	certain	ADJ
ftr-477	1018	35	government	government	NOUN
ftr-477	1018	36	positions	position	NOUN
ftr-477	1018	37	.	.	PUNCT
ftr-477	1019	1	when	when	SCONJ
ftr-477	1019	2	the	the	DET
ftr-477	1019	3	antecedent	antecedent	NOUN
ftr-477	1019	4	to	to	PART
ftr-477	1019	5	section	section	VERB
ftr-477	1019	6	104(a)(2	104(a)(2	NUM
ftr-477	1019	7	)	)	PUNCT
ftr-477	1019	8	was	be	AUX
ftr-477	1019	9	adopted	adopt	VERB
ftr-477	1019	10	as	as	ADP
ftr-477	1019	11	part	part	NOUN
ftr-477	1019	12	of	of	ADP
ftr-477	1019	13	the	the	DET
ftr-477	1019	14	revenue	revenue	NOUN
ftr-477	1019	15	act	act	NOUN
ftr-477	1019	16	of	of	ADP
ftr-477	1019	17	1918	1918	NUM
ftr-477	1019	18	,	,	PUNCT
ftr-477	1019	19	the	the	DET
ftr-477	1019	20	exclusion	exclusion	NOUN
ftr-477	1019	21	for	for	ADP
ftr-477	1019	22	personal	personal	ADJ
ftr-477	1019	23	injury	injury	NOUN
ftr-477	1019	24	damages	damage	NOUN
ftr-477	1019	25	was	be	AUX
ftr-477	1019	26	not	not	PART
ftr-477	1019	27	contained	contain	VERB
ftr-477	1019	28	in	in	ADP
ftr-477	1019	29	a	a	DET
ftr-477	1019	30	separate	separate	ADJ
ftr-477	1019	31	subparagraph	subparagraph	NOUN
ftr-477	1019	32	but	but	CCONJ
ftr-477	1019	33	was	be	AUX
ftr-477	1019	34	instead	instead	ADV
ftr-477	1019	35	combined	combine	VERB
ftr-477	1019	36	in	in	ADP
ftr-477	1019	37	a	a	DET
ftr-477	1019	38	single	single	ADJ
ftr-477	1019	39	paragraph	paragraph	NOUN
ftr-477	1019	40	with	with	ADP
ftr-477	1019	41	the	the	DET
ftr-477	1019	42	exclusion	exclusion	NOUN
ftr-477	1019	43	for	for	ADP
ftr-477	1019	44	accident	accident	NOUN
ftr-477	1019	45	and	and	CCONJ
ftr-477	1019	46	health	health	NOUN
ftr-477	1019	47	insurance	insurance	NOUN
ftr-477	1019	48	receipts	receipt	NOUN
ftr-477	1019	49	and	and	CCONJ
ftr-477	1019	50	the	the	DET
ftr-477	1019	51	exclusion	exclusion	NOUN
ftr-477	1019	52	of	of	ADP
ftr-477	1019	53	compensatory	compensatory	ADJ
ftr-477	1019	54	payments	payment	NOUN
ftr-477	1019	55	received	receive	VERB
ftr-477	1019	56	under	under	ADP
ftr-477	1019	57	workmen	workman	NOUN
ftr-477	1019	58	's	's	PART
ftr-477	1019	59	compensation	compensation	NOUN
ftr-477	1019	60	laws.135	laws.135	VERB
ftr-477	1019	61	it	it	PRON
ftr-477	1019	62	was	be	AUX
ftr-477	1019	63	later	later	ADV
ftr-477	1019	64	that	that	SCONJ
ftr-477	1019	65	these	these	DET
ftr-477	1019	66	three	three	NUM
ftr-477	1019	67	exclusionary	exclusionary	ADJ
ftr-477	1019	68	provisions	provision	NOUN
ftr-477	1019	69	were	be	AUX
ftr-477	1019	70	separated	separate	VERB
ftr-477	1019	71	into	into	ADP
ftr-477	1019	72	three	three	NUM
ftr-477	1019	73	subparagraphs	subparagraph	NOUN
ftr-477	1019	74	.	.	PUNCT
ftr-477	1020	1	the	the	DET
ftr-477	1020	2	original	original	ADJ
ftr-477	1020	3	inclusion	inclusion	NOUN
ftr-477	1020	4	of	of	ADP
ftr-477	1020	5	all	all	DET
ftr-477	1020	6	three	three	NUM
ftr-477	1020	7	provisions	provision	NOUN
ftr-477	1020	8	in	in	ADP
ftr-477	1020	9	one	one	NUM
ftr-477	1020	10	paragraph	paragraph	NOUN
ftr-477	1020	11	strengthens	strengthen	VERB
ftr-477	1020	12	the	the	DET
ftr-477	1020	13	evidence	evidence	NOUN
ftr-477	1020	14	that	that	SCONJ
ftr-477	1020	15	they	they	PRON
ftr-477	1020	16	have	have	AUX
ftr-477	1020	17	a	a	DET
ftr-477	1020	18	common	common	ADJ
ftr-477	1020	19	theme	theme	NOUN
ftr-477	1020	20	-	-	PUNCT
ftr-477	1020	21	to	to	PART
ftr-477	1020	22	exclude	exclude	VERB
ftr-477	1020	23	certain	certain	ADJ
ftr-477	1020	24	compensatory	compensatory	ADJ
ftr-477	1020	25	payments	payment	NOUN
ftr-477	1020	26	from	from	ADP
ftr-477	1020	27	income	income	NOUN
ftr-477	1020	28	.	.	PUNCT
ftr-477	1021	1	the	the	DET
ftr-477	1021	2	supreme	supreme	PROPN
ftr-477	1021	3	court	court	PROPN
ftr-477	1021	4	's	's	PART
ftr-477	1021	5	decision	decision	NOUN
ftr-477	1021	6	in	in	ADP
ftr-477	1021	7	united	united	PROPN
ftr-477	1021	8	states	states	PROPN
ftr-477	1021	9	v.	v.	ADP
ftr-477	1021	10	burke	burke	PROPN
ftr-477	1021	11	36	36	NUM
ftr-477	1021	12	provides	provide	VERB
ftr-477	1021	13	comfort	comfort	NOUN
ftr-477	1021	14	to	to	ADP
ftr-477	1021	15	those	those	PRON
ftr-477	1021	16	seeking	seek	VERB
ftr-477	1021	17	to	to	PART
ftr-477	1021	18	bring	bring	VERB
ftr-477	1021	19	punitive	punitive	ADJ
ftr-477	1021	20	damages	damage	NOUN
ftr-477	1021	21	within	within	ADP
ftr-477	1021	22	the	the	DET
ftr-477	1021	23	statutory	statutory	ADJ
ftr-477	1021	24	exclusion	exclusion	NOUN
ftr-477	1021	25	.	.	PUNCT
ftr-477	1022	1	burke	burke	PROPN
ftr-477	1022	2	establishes	establish	VERB
ftr-477	1022	3	that	that	SCONJ
ftr-477	1022	4	the	the	DET
ftr-477	1022	5	test	test	NOUN
ftr-477	1022	6	of	of	ADP
ftr-477	1022	7	excludability	excludability	NOUN
ftr-477	1022	8	turns	turn	VERB
ftr-477	1022	9	on	on	ADP
ftr-477	1022	10	the	the	DET
ftr-477	1022	11	nature	nature	NOUN
ftr-477	1022	12	of	of	ADP
ftr-477	1022	13	the	the	DET
ftr-477	1022	14	underlying	underlie	VERB
ftr-477	1022	15	claim	claim	NOUN
ftr-477	1022	16	(	(	PUNCT
ftr-477	1022	17	whether	whether	SCONJ
ftr-477	1022	18	it	it	PRON
ftr-477	1022	19	is	be	AUX
ftr-477	1022	20	tort	tort	NOUN
ftr-477	1022	21	or	or	CCONJ
ftr-477	1022	22	tort	tort	NOUN
ftr-477	1022	23	-	-	PUNCT
ftr-477	1022	24	type	type	NOUN
ftr-477	1022	25	)	)	PUNCT
ftr-477	1022	26	,	,	PUNCT
ftr-477	1022	27	not	not	PART
ftr-477	1022	28	the	the	DET
ftr-477	1022	29	nature	nature	NOUN
ftr-477	1022	30	of	of	ADP
ftr-477	1022	31	the	the	DET
ftr-477	1022	32	damages	damage	NOUN
ftr-477	1022	33	obtained	obtain	VERB
ftr-477	1022	34	.	.	PUNCT
ftr-477	1023	1	on	on	ADP
ftr-477	1023	2	the	the	DET
ftr-477	1023	3	basis	basis	NOUN
ftr-477	1023	4	of	of	ADP
ftr-477	1023	5	burke	burke	PROPN
ftr-477	1023	6	,	,	PUNCT
ftr-477	1023	7	the	the	DET
ftr-477	1023	8	tax	tax	NOUN
ftr-477	1023	9	court	court	NOUN
ftr-477	1023	10	and	and	CCONJ
ftr-477	1023	11	the	the	DET
ftr-477	1023	12	sixth	sixth	ADJ
ftr-477	1023	13	circuit	circuit	NOUN
ftr-477	1023	14	have	have	AUX
ftr-477	1023	15	concluded	conclude	VERB
ftr-477	1023	16	that	that	SCONJ
ftr-477	1023	17	since	since	SCONJ
ftr-477	1023	18	the	the	DET
ftr-477	1023	19	nature	nature	NOUN
ftr-477	1023	20	of	of	ADP
ftr-477	1023	21	damages	damage	NOUN
ftr-477	1023	22	are	be	AUX
ftr-477	1023	23	not	not	PART
ftr-477	1023	24	to	to	PART
ftr-477	1023	25	be	be	AUX
ftr-477	1023	26	taken	take	VERB
ftr-477	1023	27	into	into	ADP
ftr-477	1023	28	account	account	NOUN
ftr-477	1023	29	,	,	PUNCT
ftr-477	1023	30	all	all	DET
ftr-477	1023	31	damages	damage	NOUN
ftr-477	1023	32	received	receive	VERB
ftr-477	1023	33	under	under	ADP
ftr-477	1023	34	a	a	DET
ftr-477	1023	35	tort	tort	NOUN
ftr-477	1023	36	or	or	CCONJ
ftr-477	1023	37	tort	tort	NOUN
ftr-477	1023	38	-	-	PUNCT
ftr-477	1023	39	type	type	NOUN
ftr-477	1023	40	claim	claim	NOUN
ftr-477	1023	41	are	be	AUX
ftr-477	1023	42	excluded	exclude	VERB
ftr-477	1023	43	from	from	ADP
ftr-477	1023	44	income	income	NOUN
ftr-477	1023	45	.	.	PUNCT
ftr-477	1024	1	13	13	NUM
ftr-477	1024	2	however	however	ADV
ftr-477	1024	3	,	,	PUNCT
ftr-477	1024	4	burke	burke	NOUN
ftr-477	1024	5	deals	deal	VERB
ftr-477	1024	6	only	only	ADV
ftr-477	1024	7	with	with	ADP
ftr-477	1024	8	the	the	DET
ftr-477	1024	9	question	question	NOUN
ftr-477	1024	10	of	of	ADP
ftr-477	1024	11	what	what	PRON
ftr-477	1024	12	kinds	kind	NOUN
ftr-477	1024	13	of	of	ADP
ftr-477	1024	14	claims	claim	NOUN
ftr-477	1024	15	can	can	AUX
ftr-477	1024	16	qualify	qualify	VERB
ftr-477	1024	17	for	for	ADP
ftr-477	1024	18	section	section	NOUN
ftr-477	1024	19	104(a)(2	104(a)(2	NUM
ftr-477	1024	20	)	)	PUNCT
ftr-477	1024	21	treatment	treatment	NOUN
ftr-477	1024	22	.	.	PUNCT
ftr-477	1025	1	the	the	DET
ftr-477	1025	2	court	court	NOUN
ftr-477	1025	3	's	's	PART
ftr-477	1025	4	acceptance	acceptance	NOUN
ftr-477	1025	5	of	of	ADP
ftr-477	1025	6	the	the	DET
ftr-477	1025	7	tort	tort	NOUN
ftr-477	1025	8	or	or	CCONJ
ftr-477	1025	9	tort	tort	NOUN
ftr-477	1025	10	-	-	PUNCT
ftr-477	1025	11	type	type	NOUN
ftr-477	1025	12	requirement	requirement	NOUN
ftr-477	1025	13	was	be	AUX
ftr-477	1025	14	a	a	DET
ftr-477	1025	15	recognition	recognition	NOUN
ftr-477	1025	16	of	of	ADP
ftr-477	1025	17	the	the	DET
ftr-477	1025	18	need	need	NOUN
ftr-477	1025	19	to	to	PART
ftr-477	1025	20	distinguish	distinguish	VERB
ftr-477	1025	21	tort	tort	NOUN
ftr-477	1025	22	claims	claim	NOUN
ftr-477	1025	23	from	from	ADP
ftr-477	1025	24	contract	contract	NOUN
ftr-477	1025	25	claims	claim	NOUN
ftr-477	1025	26	.	.	PUNCT
ftr-477	1026	1	the	the	DET
ftr-477	1026	2	major	major	ADJ
ftr-477	1026	3	contribution	contribution	NOUN
ftr-477	1026	4	of	of	ADP
ftr-477	1026	5	burke	burke	PROPN
ftr-477	1026	6	is	be	AUX
ftr-477	1026	7	to	to	ADP
ftr-477	1026	8	133	133	NUM
ftr-477	1026	9	.	.	PUNCT
ftr-477	1027	1	this	this	DET
ftr-477	1027	2	view	view	NOUN
ftr-477	1027	3	has	have	AUX
ftr-477	1027	4	been	be	AUX
ftr-477	1027	5	adopted	adopt	VERB
ftr-477	1027	6	by	by	ADP
ftr-477	1027	7	the	the	DET
ftr-477	1027	8	tax	tax	NOUN
ftr-477	1027	9	court	court	NOUN
ftr-477	1027	10	and	and	CCONJ
ftr-477	1027	11	the	the	DET
ftr-477	1027	12	sixth	sixth	ADJ
ftr-477	1027	13	circuit	circuit	NOUN
ftr-477	1027	14	.	.	PUNCT
ftr-477	1028	1	e.g.	e.g.	ADV
ftr-477	1028	2	,	,	PUNCT
ftr-477	1028	3	miller	miller	PROPN
ftr-477	1028	4	v.	v.	PROPN
ftr-477	1028	5	commissioner	commissioner	PROPN
ftr-477	1028	6	,	,	PUNCT
ftr-477	1028	7	93	93	NUM
ftr-477	1028	8	t.c	t.c	PROPN
ftr-477	1028	9	.	.	PROPN
ftr-477	1028	10	330	330	NUM
ftr-477	1028	11	,	,	PUNCT
ftr-477	1028	12	338	338	NUM
ftr-477	1028	13	(	(	PUNCT
ftr-477	1028	14	1989	1989	NUM
ftr-477	1028	15	)	)	PUNCT
ftr-477	1028	16	,	,	PUNCT
ftr-477	1028	17	rev'd	rev'd	ADJ
ftr-477	1028	18	sub	sub	NOUN
ftr-477	1028	19	nom	nom	PROPN
ftr-477	1028	20	.	.	PROPN
ftr-477	1028	21	commissioner	commissioner	PROPN
ftr-477	1028	22	v.	v.	PROPN
ftr-477	1028	23	miller	miller	PROPN
ftr-477	1028	24	,	,	PUNCT
ftr-477	1028	25	914	914	NUM
ftr-477	1028	26	f.2d	f.2d	X
ftr-477	1028	27	586	586	NUM
ftr-477	1028	28	(	(	PUNCT
ftr-477	1028	29	4th	4th	ADJ
ftr-477	1028	30	cir	cir	NOUN
ftr-477	1028	31	.	.	PUNCT
ftr-477	1028	32	1990	1990	NUM
ftr-477	1028	33	)	)	PUNCT
ftr-477	1028	34	;	;	PUNCT
ftr-477	1028	35	horton	horton	PROPN
ftr-477	1028	36	v.	v.	PROPN
ftr-477	1028	37	commissioner	commissioner	PROPN
ftr-477	1028	38	,	,	PUNCT
ftr-477	1028	39	33	33	NUM
ftr-477	1028	40	f.3d	f.3d	NUM
ftr-477	1028	41	625	625	NUM
ftr-477	1028	42	(	(	PUNCT
ftr-477	1028	43	6th	6th	ADJ
ftr-477	1028	44	cir	cir	NOUN
ftr-477	1028	45	.	.	PROPN
ftr-477	1028	46	1994	1994	NUM
ftr-477	1028	47	)	)	PUNCT
ftr-477	1028	48	(	(	PUNCT
ftr-477	1028	49	2	2	NUM
ftr-477	1028	50	-	-	SYM
ftr-477	1028	51	1	1	NUM
ftr-477	1028	52	decision	decision	NOUN
ftr-477	1028	53	)	)	PUNCT
ftr-477	1028	54	,	,	PUNCT
ftr-477	1028	55	aff'g	aff'g	PROPN
ftr-477	1028	56	100	100	NUM
ftr-477	1028	57	t.c	t.c	NOUN
ftr-477	1028	58	.	.	PROPN
ftr-477	1028	59	93	93	NUM
ftr-477	1028	60	(	(	PUNCT
ftr-477	1028	61	1993	1993	NUM
ftr-477	1028	62	)	)	PUNCT
ftr-477	1028	63	(	(	PUNCT
ftr-477	1028	64	reviewed	review	VERB
ftr-477	1028	65	by	by	ADP
ftr-477	1028	66	the	the	DET
ftr-477	1028	67	court	court	NOUN
ftr-477	1028	68	)	)	PUNCT
ftr-477	1028	69	.	.	PUNCT
ftr-477	1029	1	134	134	NUM
ftr-477	1029	2	.	.	PUNCT
ftr-477	1029	3	emphasis	emphasis	NOUN
ftr-477	1029	4	added	add	VERB
ftr-477	1029	5	.	.	PUNCT
ftr-477	1030	1	a	a	DET
ftr-477	1030	2	tax	tax	NOUN
ftr-477	1030	3	statute	statute	NOUN
ftr-477	1030	4	's	's	PART
ftr-477	1030	5	title	title	NOUN
ftr-477	1030	6	can	can	AUX
ftr-477	1030	7	influence	influence	VERB
ftr-477	1030	8	its	its	PRON
ftr-477	1030	9	construction	construction	NOUN
ftr-477	1030	10	.	.	PUNCT
ftr-477	1031	1	see	see	VERB
ftr-477	1031	2	house	house	PROPN
ftr-477	1031	3	v.	v.	PROPN
ftr-477	1031	4	commissioner	commissioner	PROPN
ftr-477	1031	5	,	,	PUNCT
ftr-477	1031	6	453	453	NUM
ftr-477	1031	7	f.2d	f.2d	NUM
ftr-477	1031	8	982	982	NUM
ftr-477	1031	9	(	(	PUNCT
ftr-477	1031	10	5th	5th	ADJ
ftr-477	1031	11	cir	cir	NOUN
ftr-477	1031	12	.	.	PROPN
ftr-477	1031	13	1972	1972	NUM
ftr-477	1031	14	)	)	PUNCT
ftr-477	1031	15	.	.	PUNCT
ftr-477	1032	1	135	135	NUM
ftr-477	1032	2	.	.	PUNCT
ftr-477	1033	1	the	the	DET
ftr-477	1033	2	original	original	ADJ
ftr-477	1033	3	1918	1918	NUM
ftr-477	1033	4	provision	provision	NOUN
ftr-477	1033	5	is	be	AUX
ftr-477	1033	6	quoted	quote	VERB
ftr-477	1033	7	above	above	ADV
ftr-477	1033	8	in	in	ADP
ftr-477	1033	9	the	the	DET
ftr-477	1033	10	text	text	NOUN
ftr-477	1033	11	accompanying	accompany	VERB
ftr-477	1033	12	note	note	NOUN
ftr-477	1033	13	9	9	NUM
ftr-477	1033	14	.	.	NOUN
ftr-477	1033	15	136	136	NUM
ftr-477	1033	16	.	.	PUNCT
ftr-477	1034	1	112	112	NUM
ftr-477	1034	2	s.	s.	PROPN
ftr-477	1034	3	ct	ct	PROPN
ftr-477	1034	4	.	.	PROPN
ftr-477	1034	5	1867	1867	NUM
ftr-477	1034	6	(	(	PUNCT
ftr-477	1034	7	1992	1992	NUM
ftr-477	1034	8	)	)	PUNCT
ftr-477	1034	9	.	.	PUNCT
ftr-477	1035	1	137	137	NUM
ftr-477	1035	2	.	.	PUNCT
ftr-477	1036	1	e.g.	e.g.	ADV
ftr-477	1036	2	,	,	PUNCT
ftr-477	1036	3	horton	horton	PROPN
ftr-477	1036	4	,	,	PUNCT
ftr-477	1036	5	33	33	NUM
ftr-477	1036	6	f.3d	f.3d	NUM
ftr-477	1036	7	at	at	ADP
ftr-477	1036	8	625	625	NUM
ftr-477	1036	9	.	.	PUNCT
ftr-477	1037	1	[	[	X
ftr-477	1037	2	vol	vol	NOUN
ftr-477	1037	3	2:6	2:6	NUM
ftr-477	1037	4	compensatory	compensatory	ADJ
ftr-477	1037	5	and	and	CCONJ
ftr-477	1037	6	punitive	punitive	ADJ
ftr-477	1037	7	damages	damage	NOUN
ftr-477	1037	8	establish	establish	VERB
ftr-477	1037	9	the	the	DET
ftr-477	1037	10	range	range	NOUN
ftr-477	1037	11	of	of	ADP
ftr-477	1037	12	available	available	ADJ
ftr-477	1037	13	damages	damage	NOUN
ftr-477	1037	14	as	as	ADP
ftr-477	1037	15	the	the	DET
ftr-477	1037	16	standard	standard	NOUN
ftr-477	1037	17	for	for	ADP
ftr-477	1037	18	whether	whether	SCONJ
ftr-477	1037	19	a	a	DET
ftr-477	1037	20	claim	claim	NOUN
ftr-477	1037	21	is	be	AUX
ftr-477	1037	22	tort	tort	NOUN
ftr-477	1037	23	-	-	PUNCT
ftr-477	1037	24	like	like	ADJ
ftr-477	1037	25	.	.	PUNCT
ftr-477	1038	1	burke	burke	PROPN
ftr-477	1038	2	does	do	AUX
ftr-477	1038	3	not	not	PART
ftr-477	1038	4	require	require	VERB
ftr-477	1038	5	the	the	DET
ftr-477	1038	6	exclusion	exclusion	NOUN
ftr-477	1038	7	of	of	ADP
ftr-477	1038	8	all	all	DET
ftr-477	1038	9	damages	damage	NOUN
ftr-477	1038	10	in	in	ADP
ftr-477	1038	11	a	a	DET
ftr-477	1038	12	tort	tort	NOUN
ftr-477	1038	13	case	case	NOUN
ftr-477	1038	14	.	.	PUNCT
ftr-477	1039	1	for	for	ADP
ftr-477	1039	2	example	example	NOUN
ftr-477	1039	3	,	,	PUNCT
ftr-477	1039	4	damages	damage	NOUN
ftr-477	1039	5	compensating	compensate	VERB
ftr-477	1039	6	for	for	ADP
ftr-477	1039	7	the	the	DET
ftr-477	1039	8	destruction	destruction	NOUN
ftr-477	1039	9	of	of	ADP
ftr-477	1039	10	property	property	NOUN
ftr-477	1039	11	are	be	AUX
ftr-477	1039	12	not	not	PART
ftr-477	1039	13	excluded	exclude	VERB
ftr-477	1039	14	by	by	ADP
ftr-477	1039	15	section	section	NOUN
ftr-477	1039	16	104(a)(2	104(a)(2	NUM
ftr-477	1039	17	)	)	PUNCT
ftr-477	1039	18	because	because	SCONJ
ftr-477	1039	19	they	they	PRON
ftr-477	1039	20	are	be	AUX
ftr-477	1039	21	not	not	PART
ftr-477	1039	22	received	receive	VERB
ftr-477	1039	23	on	on	ADP
ftr-477	1039	24	account	account	NOUN
ftr-477	1039	25	of	of	ADP
ftr-477	1039	26	a	a	DET
ftr-477	1039	27	personal	personal	ADJ
ftr-477	1039	28	injury	injury	NOUN
ftr-477	1039	29	.	.	PUNCT
ftr-477	1040	1	courts	court	NOUN
ftr-477	1040	2	favoring	favor	VERB
ftr-477	1040	3	the	the	DET
ftr-477	1040	4	exclusion	exclusion	NOUN
ftr-477	1040	5	of	of	ADP
ftr-477	1040	6	punitive	punitive	ADJ
ftr-477	1040	7	damages	damage	NOUN
ftr-477	1040	8	have	have	AUX
ftr-477	1040	9	noted	note	VERB
ftr-477	1040	10	that	that	SCONJ
ftr-477	1040	11	in	in	ADP
ftr-477	1040	12	burke	burke	PROPN
ftr-477	1040	13	,	,	PUNCT
ftr-477	1040	14	the	the	DET
ftr-477	1040	15	supreme	supreme	PROPN
ftr-477	1040	16	court	court	PROPN
ftr-477	1040	17	mentioned	mention	VERB
ftr-477	1040	18	punitive	punitive	ADJ
ftr-477	1040	19	damages	damage	NOUN
ftr-477	1040	20	as	as	ADP
ftr-477	1040	21	one	one	NUM
ftr-477	1040	22	of	of	ADP
ftr-477	1040	23	the	the	DET
ftr-477	1040	24	types	type	NOUN
ftr-477	1040	25	of	of	ADP
ftr-477	1040	26	damages	damage	NOUN
ftr-477	1040	27	typically	typically	ADV
ftr-477	1040	28	provided	provide	VERB
ftr-477	1040	29	for	for	ADP
ftr-477	1040	30	tort	tort	NOUN
ftr-477	1040	31	victims	victim	NOUN
ftr-477	1040	32	and	and	CCONJ
ftr-477	1040	33	that	that	SCONJ
ftr-477	1040	34	the	the	DET
ftr-477	1040	35	availability	availability	NOUN
ftr-477	1040	36	of	of	ADP
ftr-477	1040	37	such	such	ADJ
ftr-477	1040	38	damages	damage	NOUN
ftr-477	1040	39	is	be	AUX
ftr-477	1040	40	one	one	NUM
ftr-477	1040	41	of	of	ADP
ftr-477	1040	42	the	the	DET
ftr-477	1040	43	factors	factor	NOUN
ftr-477	1040	44	to	to	PART
ftr-477	1040	45	be	be	AUX
ftr-477	1040	46	taken	take	VERB
ftr-477	1040	47	into	into	ADP
ftr-477	1040	48	account	account	NOUN
ftr-477	1040	49	in	in	ADP
ftr-477	1040	50	determining	determine	VERB
ftr-477	1040	51	whether	whether	SCONJ
ftr-477	1040	52	the	the	DET
ftr-477	1040	53	range	range	NOUN
ftr-477	1040	54	of	of	ADP
ftr-477	1040	55	available	available	ADJ
ftr-477	1040	56	damages	damage	NOUN
ftr-477	1040	57	is	be	AUX
ftr-477	1040	58	sufficiently	sufficiently	ADV
ftr-477	1040	59	broad	broad	ADJ
ftr-477	1040	60	to	to	PART
ftr-477	1040	61	characterize	characterize	VERB
ftr-477	1040	62	a	a	DET
ftr-477	1040	63	claim	claim	NOUN
ftr-477	1040	64	as	as	ADP
ftr-477	1040	65	tort	tort	NOUN
ftr-477	1040	66	-	-	PUNCT
ftr-477	1040	67	like	like	ADJ
ftr-477	1040	68	.	.	PUNCT
ftr-477	1041	1	but	but	CCONJ
ftr-477	1041	2	,	,	PUNCT
ftr-477	1041	3	as	as	SCONJ
ftr-477	1041	4	judge	judge	NOUN
ftr-477	1041	5	goodwin	goodwin	PROPN
ftr-477	1041	6	observed	observe	VERB
ftr-477	1041	7	in	in	ADP
ftr-477	1041	8	writing	writing	NOUN
ftr-477	1041	9	for	for	ADP
ftr-477	1041	10	the	the	DET
ftr-477	1041	11	majority	majority	NOUN
ftr-477	1041	12	in	in	ADP
ftr-477	1041	13	the	the	DET
ftr-477	1041	14	ninth	ninth	ADJ
ftr-477	1041	15	circuit	circuit	NOUN
ftr-477	1041	16	's	's	PART
ftr-477	1041	17	decision	decision	NOUN
ftr-477	1041	18	in	in	ADP
ftr-477	1041	19	hawkins	hawkin	NOUN
ftr-477	1041	20	,	,	PUNCT
ftr-477	1041	21	3	3	NUM
ftr-477	1041	22	1	1	NUM
ftr-477	1041	23	the	the	DET
ftr-477	1041	24	fact	fact	NOUN
ftr-477	1041	25	that	that	SCONJ
ftr-477	1041	26	punitive	punitive	ADJ
ftr-477	1041	27	damages	damage	NOUN
ftr-477	1041	28	are	be	AUX
ftr-477	1041	29	an	an	DET
ftr-477	1041	30	indicator	indicator	NOUN
ftr-477	1041	31	that	that	SCONJ
ftr-477	1041	32	a	a	DET
ftr-477	1041	33	claim	claim	NOUN
ftr-477	1041	34	lies	lie	VERB
ftr-477	1041	35	in	in	ADP
ftr-477	1041	36	tort	tort	NOUN
ftr-477	1041	37	does	do	AUX
ftr-477	1041	38	not	not	PART
ftr-477	1041	39	mean	mean	VERB
ftr-477	1041	40	that	that	SCONJ
ftr-477	1041	41	a	a	DET
ftr-477	1041	42	punitive	punitive	ADJ
ftr-477	1041	43	damage	damage	NOUN
ftr-477	1041	44	award	award	NOUN
ftr-477	1041	45	was	be	AUX
ftr-477	1041	46	obtained	obtain	VERB
ftr-477	1041	47	on	on	ADP
ftr-477	1041	48	account	account	NOUN
ftr-477	1041	49	of	of	ADP
ftr-477	1041	50	a	a	DET
ftr-477	1041	51	personal	personal	ADJ
ftr-477	1041	52	injury	injury	NOUN
ftr-477	1041	53	.	.	PUNCT
ftr-477	1042	1	the	the	DET
ftr-477	1042	2	supreme	supreme	PROPN
ftr-477	1042	3	court	court	PROPN
ftr-477	1042	4	did	do	AUX
ftr-477	1042	5	not	not	PART
ftr-477	1042	6	address	address	VERB
ftr-477	1042	7	that	that	DET
ftr-477	1042	8	issue	issue	NOUN
ftr-477	1042	9	in	in	ADP
ftr-477	1042	10	burke	burke	PROPN
ftr-477	1042	11	.	.	PUNCT
ftr-477	1043	1	a	a	DET
ftr-477	1043	2	crucial	crucial	ADJ
ftr-477	1043	3	hurdle	hurdle	NOUN
ftr-477	1043	4	for	for	ADP
ftr-477	1043	5	advocates	advocate	NOUN
ftr-477	1043	6	of	of	ADP
ftr-477	1043	7	the	the	DET
ftr-477	1043	8	excludability	excludability	NOUN
ftr-477	1043	9	of	of	ADP
ftr-477	1043	10	punitive	punitive	ADJ
ftr-477	1043	11	damages	damage	NOUN
ftr-477	1043	12	is	be	AUX
ftr-477	1043	13	whether	whether	SCONJ
ftr-477	1043	14	the	the	DET
ftr-477	1043	15	damages	damage	NOUN
ftr-477	1043	16	are	be	AUX
ftr-477	1043	17	received	receive	VERB
ftr-477	1043	18	"	"	PUNCT
ftr-477	1043	19	on	on	ADP
ftr-477	1043	20	account	account	NOUN
ftr-477	1043	21	of	of	ADP
ftr-477	1043	22	personal	personal	ADJ
ftr-477	1043	23	injuries	injury	NOUN
ftr-477	1043	24	or	or	CCONJ
ftr-477	1043	25	sickness	sickness	NOUN
ftr-477	1043	26	,	,	PUNCT
ftr-477	1043	27	"	"	PUNCT
ftr-477	1043	28	as	as	SCONJ
ftr-477	1043	29	required	require	VERB
ftr-477	1043	30	by	by	ADP
ftr-477	1043	31	section	section	NOUN
ftr-477	1043	32	104(a)(2	104(a)(2	NUM
ftr-477	1043	33	)	)	PUNCT
ftr-477	1043	34	.	.	PUNCT
ftr-477	1044	1	while	while	SCONJ
ftr-477	1044	2	a	a	DET
ftr-477	1044	3	personal	personal	ADJ
ftr-477	1044	4	injury	injury	NOUN
ftr-477	1044	5	may	may	AUX
ftr-477	1044	6	be	be	AUX
ftr-477	1044	7	a	a	DET
ftr-477	1044	8	precondition	precondition	NOUN
ftr-477	1044	9	of	of	ADP
ftr-477	1044	10	a	a	DET
ftr-477	1044	11	punitive	punitive	ADJ
ftr-477	1044	12	damage	damage	NOUN
ftr-477	1044	13	award	award	NOUN
ftr-477	1044	14	,	,	PUNCT
ftr-477	1044	15	a	a	DET
ftr-477	1044	16	victim	victim	NOUN
ftr-477	1044	17	must	must	AUX
ftr-477	1044	18	also	also	ADV
ftr-477	1044	19	show	show	VERB
ftr-477	1044	20	that	that	SCONJ
ftr-477	1044	21	there	there	PRON
ftr-477	1044	22	was	be	VERB
ftr-477	1044	23	egregious	egregious	ADJ
ftr-477	1044	24	behavior	behavior	NOUN
ftr-477	1044	25	on	on	ADP
ftr-477	1044	26	the	the	DET
ftr-477	1044	27	part	part	NOUN
ftr-477	1044	28	of	of	ADP
ftr-477	1044	29	the	the	DET
ftr-477	1044	30	tortfeasor	tortfeasor	NOUN
ftr-477	1044	31	.	.	PUNCT
ftr-477	1045	1	the	the	DET
ftr-477	1045	2	award	award	NOUN
ftr-477	1045	3	is	be	AUX
ftr-477	1045	4	not	not	PART
ftr-477	1045	5	given	give	VERB
ftr-477	1045	6	for	for	ADP
ftr-477	1045	7	the	the	DET
ftr-477	1045	8	personal	personal	ADJ
ftr-477	1045	9	injury	injury	NOUN
ftr-477	1045	10	,	,	PUNCT
ftr-477	1045	11	which	which	PRON
ftr-477	1045	12	may	may	AUX
ftr-477	1045	13	only	only	ADV
ftr-477	1045	14	be	be	AUX
ftr-477	1045	15	very	very	ADV
ftr-477	1045	16	slight	slight	ADJ
ftr-477	1045	17	,	,	PUNCT
ftr-477	1045	18	but	but	CCONJ
ftr-477	1045	19	rather	rather	ADV
ftr-477	1045	20	is	be	AUX
ftr-477	1045	21	given	give	VERB
ftr-477	1045	22	to	to	PART
ftr-477	1045	23	punish	punish	VERB
ftr-477	1045	24	and	and	CCONJ
ftr-477	1045	25	deter	deter	VERB
ftr-477	1045	26	the	the	DET
ftr-477	1045	27	wrongdoer	wrongdoer	NOUN
ftr-477	1045	28	.	.	PUNCT
ftr-477	1046	1	the	the	DET
ftr-477	1046	2	requirement	requirement	NOUN
ftr-477	1046	3	that	that	SCONJ
ftr-477	1046	4	the	the	DET
ftr-477	1046	5	victim	victim	NOUN
ftr-477	1046	6	have	have	AUX
ftr-477	1046	7	incurred	incur	VERB
ftr-477	1046	8	a	a	DET
ftr-477	1046	9	personal	personal	ADJ
ftr-477	1046	10	injury	injury	NOUN
ftr-477	1046	11	,	,	PUNCT
ftr-477	1046	12	however	however	ADV
ftr-477	1046	13	slight	slight	ADJ
ftr-477	1046	14	,	,	PUNCT
ftr-477	1046	15	reflects	reflect	VERB
ftr-477	1046	16	a	a	DET
ftr-477	1046	17	kind	kind	NOUN
ftr-477	1046	18	of	of	ADP
ftr-477	1046	19	noharm	noharm	NOUN
ftr-477	1046	20	/	/	SYM
ftr-477	1046	21	no	no	DET
ftr-477	1046	22	-	-	PUNCT
ftr-477	1046	23	foul	foul	NOUN
ftr-477	1046	24	sentiment	sentiment	NOUN
ftr-477	1046	25	.	.	PUNCT
ftr-477	1047	1	in	in	ADP
ftr-477	1047	2	reversing	reverse	VERB
ftr-477	1047	3	the	the	DET
ftr-477	1047	4	tax	tax	NOUN
ftr-477	1047	5	court	court	NOUN
ftr-477	1047	6	in	in	ADP
ftr-477	1047	7	miller	miller	PROPN
ftr-477	1047	8	,	,	PUNCT
ftr-477	1047	9	the	the	DET
ftr-477	1047	10	fourth	fourth	ADJ
ftr-477	1047	11	circuit	circuit	NOUN
ftr-477	1047	12	stated	state	VERB
ftr-477	1047	13	that	that	SCONJ
ftr-477	1047	14	particular	particular	ADJ
ftr-477	1047	15	damages	damage	NOUN
ftr-477	1047	16	satisfy	satisfy	VERB
ftr-477	1047	17	the	the	DET
ftr-477	1047	18	"	"	PUNCT
ftr-477	1047	19	on	on	ADP
ftr-477	1047	20	account	account	NOUN
ftr-477	1047	21	of	of	ADP
ftr-477	1047	22	'	'	PUNCT
ftr-477	1047	23	requirement	requirement	NOUN
ftr-477	1047	24	only	only	ADV
ftr-477	1047	25	if	if	SCONJ
ftr-477	1047	26	the	the	DET
ftr-477	1047	27	existence	existence	NOUN
ftr-477	1047	28	of	of	ADP
ftr-477	1047	29	a	a	DET
ftr-477	1047	30	personal	personal	ADJ
ftr-477	1047	31	injury	injury	NOUN
ftr-477	1047	32	is	be	AUX
ftr-477	1047	33	sufficient	sufficient	ADJ
ftr-477	1047	34	to	to	PART
ftr-477	1047	35	enable	enable	VERB
ftr-477	1047	36	a	a	DET
ftr-477	1047	37	court	court	NOUN
ftr-477	1047	38	to	to	PART
ftr-477	1047	39	award	award	VERB
ftr-477	1047	40	the	the	DET
ftr-477	1047	41	damages	damage	NOUN
ftr-477	1047	42	.	.	PUNCT
ftr-477	1048	1	139	139	NUM
ftr-477	1048	2	it	it	PRON
ftr-477	1048	3	is	be	AUX
ftr-477	1048	4	not	not	PART
ftr-477	1048	5	enough	enough	ADJ
ftr-477	1048	6	merely	merely	ADV
ftr-477	1048	7	to	to	PART
ftr-477	1048	8	be	be	AUX
ftr-477	1048	9	a	a	DET
ftr-477	1048	10	necessary	necessary	ADJ
ftr-477	1048	11	element	element	NOUN
ftr-477	1048	12	.	.	PUNCT
ftr-477	1049	1	the	the	DET
ftr-477	1049	2	court	court	NOUN
ftr-477	1049	3	found	find	VERB
ftr-477	1049	4	the	the	DET
ftr-477	1049	5	statutory	statutory	ADJ
ftr-477	1049	6	language	language	NOUN
ftr-477	1049	7	to	to	PART
ftr-477	1049	8	be	be	AUX
ftr-477	1049	9	unclear	unclear	ADJ
ftr-477	1049	10	on	on	ADP
ftr-477	1049	11	the	the	DET
ftr-477	1049	12	issue	issue	NOUN
ftr-477	1049	13	,	,	PUNCT
ftr-477	1049	14	but	but	CCONJ
ftr-477	1049	15	was	be	AUX
ftr-477	1049	16	convinced	convince	VERB
ftr-477	1049	17	by	by	ADP
ftr-477	1049	18	a	a	DET
ftr-477	1049	19	consideration	consideration	NOUN
ftr-477	1049	20	of	of	ADP
ftr-477	1049	21	the	the	DET
ftr-477	1049	22	underlying	underlying	ADJ
ftr-477	1049	23	purpose	purpose	NOUN
ftr-477	1049	24	of	of	ADP
ftr-477	1049	25	section	section	NOUN
ftr-477	1049	26	104(a)(2	104(a)(2	NUM
ftr-477	1049	27	)	)	PUNCT
ftr-477	1049	28	that	that	SCONJ
ftr-477	1049	29	more	more	ADJ
ftr-477	1049	30	than	than	ADP
ftr-477	1049	31	a	a	DET
ftr-477	1049	32	but	but	CCONJ
ftr-477	1049	33	-	-	PUNCT
ftr-477	1049	34	for	for	ADP
ftr-477	1049	35	causation	causation	NOUN
ftr-477	1049	36	is	be	AUX
ftr-477	1049	37	required	require	VERB
ftr-477	1049	38	.	.	PUNCT
ftr-477	1050	1	the	the	DET
ftr-477	1050	2	court	court	NOUN
ftr-477	1050	3	analogized	analogize	VERB
ftr-477	1050	4	to	to	ADP
ftr-477	1050	5	the	the	DET
ftr-477	1050	6	induction	induction	NOUN
ftr-477	1050	7	of	of	ADP
ftr-477	1050	8	a	a	DET
ftr-477	1050	9	baseball	baseball	NOUN
ftr-477	1050	10	player	player	NOUN
ftr-477	1050	11	into	into	ADP
ftr-477	1050	12	the	the	DET
ftr-477	1050	13	hall	hall	NOUN
ftr-477	1050	14	of	of	ADP
ftr-477	1050	15	fame	fame	NOUN
ftr-477	1050	16	.	.	PUNCT
ftr-477	1051	1	he	he	PRON
ftr-477	1051	2	could	could	AUX
ftr-477	1051	3	not	not	PART
ftr-477	1051	4	qualify	qualify	VERB
ftr-477	1051	5	if	if	SCONJ
ftr-477	1051	6	he	he	PRON
ftr-477	1051	7	were	be	AUX
ftr-477	1051	8	not	not	PART
ftr-477	1051	9	a	a	DET
ftr-477	1051	10	ballplayer	ballplayer	NOUN
ftr-477	1051	11	,	,	PUNCT
ftr-477	1051	12	but	but	CCONJ
ftr-477	1051	13	he	he	PRON
ftr-477	1051	14	was	be	AUX
ftr-477	1051	15	not	not	PART
ftr-477	1051	16	elected	elect	VERB
ftr-477	1051	17	to	to	ADP
ftr-477	1051	18	the	the	DET
ftr-477	1051	19	hall	hall	NOUN
ftr-477	1051	20	on	on	ADP
ftr-477	1051	21	account	account	NOUN
ftr-477	1051	22	of	of	ADP
ftr-477	1051	23	being	be	AUX
ftr-477	1051	24	a	a	DET
ftr-477	1051	25	ballplayer	ballplayer	NOUN
ftr-477	1051	26	.	.	PUNCT
ftr-477	1052	1	in	in	ADP
ftr-477	1052	2	rejecting	reject	VERB
ftr-477	1052	3	the	the	DET
ftr-477	1052	4	fourth	fourth	ADJ
ftr-477	1052	5	circuit	circuit	NOUN
ftr-477	1052	6	's	's	PART
ftr-477	1052	7	sufficiency	sufficiency	NOUN
ftr-477	1052	8	test	test	NOUN
ftr-477	1052	9	in	in	ADP
ftr-477	1052	10	horton	horton	PROPN
ftr-477	1052	11	,	,	PUNCT
ftr-477	1052	12	the	the	DET
ftr-477	1052	13	sixth	sixth	ADJ
ftr-477	1052	14	circuit	circuit	NOUN
ftr-477	1052	15	noted	note	VERB
ftr-477	1052	16	that	that	SCONJ
ftr-477	1052	17	the	the	DET
ftr-477	1052	18	existence	existence	NOUN
ftr-477	1052	19	of	of	ADP
ftr-477	1052	20	a	a	DET
ftr-477	1052	21	personal	personal	ADJ
ftr-477	1052	22	injury	injury	NOUN
ftr-477	1052	23	is	be	AUX
ftr-477	1052	24	not	not	PART
ftr-477	1052	25	a	a	DET
ftr-477	1052	26	sufficient	sufficient	ADJ
ftr-477	1052	27	basis	basis	NOUN
ftr-477	1052	28	for	for	ADP
ftr-477	1052	29	recovery	recovery	NOUN
ftr-477	1052	30	of	of	ADP
ftr-477	1052	31	compensatory	compensatory	ADJ
ftr-477	1052	32	damages	damage	NOUN
ftr-477	1052	33	because	because	SCONJ
ftr-477	1052	34	the	the	DET
ftr-477	1052	35	plaintiff	plaintiff	NOUN
ftr-477	1052	36	must	must	AUX
ftr-477	1052	37	also	also	ADV
ftr-477	1052	38	establish	establish	VERB
ftr-477	1052	39	liability	liability	NOUN
ftr-477	1052	40	by	by	ADP
ftr-477	1052	41	showing	show	VERB
ftr-477	1052	42	negligence	negligence	NOUN
ftr-477	1052	43	or	or	CCONJ
ftr-477	1052	44	some	some	DET
ftr-477	1052	45	wrongful	wrongful	ADJ
ftr-477	1052	46	act	act	NOUN
ftr-477	1052	47	.	.	PUNCT
ftr-477	1053	1	40	40	NUM
ftr-477	1053	2	however	however	ADV
ftr-477	1053	3	,	,	PUNCT
ftr-477	1053	4	138	138	NUM
ftr-477	1053	5	.	.	PUNCT
ftr-477	1053	6	hawkins	hawkins	PROPN
ftr-477	1053	7	v.	v.	PROPN
ftr-477	1053	8	united	united	PROPN
ftr-477	1053	9	states	states	PROPN
ftr-477	1053	10	,	,	PUNCT
ftr-477	1053	11	30	30	NUM
ftr-477	1053	12	f.3d	f.3d	NUM
ftr-477	1053	13	1077	1077	NUM
ftr-477	1053	14	(	(	PUNCT
ftr-477	1053	15	9th	9th	ADJ
ftr-477	1053	16	cir	cir	NOUN
ftr-477	1053	17	.	.	PUNCT
ftr-477	1053	18	)	)	PUNCT
ftr-477	1054	1	(	(	PUNCT
ftr-477	1054	2	2	2	NUM
ftr-477	1054	3	-	-	SYM
ftr-477	1054	4	1	1	NUM
ftr-477	1054	5	decision	decision	NOUN
ftr-477	1054	6	)	)	PUNCT
ftr-477	1054	7	.	.	PUNCT
ftr-477	1055	1	ccrt	ccrt	NOUN
ftr-477	1055	2	.	.	PROPN
ftr-477	1055	3	denied	deny	VERB
ftr-477	1055	4	,	,	PUNCT
ftr-477	1055	5	115	115	NUM
ftr-477	1055	6	s.	s.	PROPN
ftr-477	1055	7	ct	ct	PROPN
ftr-477	1055	8	.	.	PROPN
ftr-477	1056	1	648	648	NUM
ftr-477	1056	2	(	(	PUNCT
ftr-477	1056	3	1994	1994	NUM
ftr-477	1056	4	)	)	PUNCT
ftr-477	1056	5	.	.	PUNCT
ftr-477	1057	1	139	139	NUM
ftr-477	1057	2	.	.	PUNCT
ftr-477	1058	1	commissioner	commissioner	PROPN
ftr-477	1058	2	v.	v.	PROPN
ftr-477	1058	3	miller	miller	PROPN
ftr-477	1058	4	,	,	PUNCT
ftr-477	1058	5	914	914	NUM
ftr-477	1058	6	f.2d	f.2d	X
ftr-477	1058	7	586	586	NUM
ftr-477	1058	8	(	(	PUNCT
ftr-477	1058	9	4th	4th	ADJ
ftr-477	1058	10	cir	cir	NOUN
ftr-477	1058	11	.	.	PUNCT
ftr-477	1058	12	1990	1990	NUM
ftr-477	1058	13	)	)	PUNCT
ftr-477	1058	14	.	.	PUNCT
ftr-477	1059	1	140	140	NUM
ftr-477	1059	2	.	.	PUNCT
ftr-477	1060	1	horton	horton	PROPN
ftr-477	1060	2	,	,	PUNCT
ftr-477	1060	3	33	33	NUM
ftr-477	1060	4	f.3d	f.3d	NUM
ftr-477	1060	5	at	at	ADP
ftr-477	1060	6	625	625	NUM
ftr-477	1060	7	.	.	PUNCT
ftr-477	1060	8	19951	19951	NUM
ftr-477	1060	9	florida	florida	PROPN
ftr-477	1060	10	tax	tax	PROPN
ftr-477	1060	11	review	review	NOUN
ftr-477	1060	12	section	section	NOUN
ftr-477	1060	13	104(a)(2	104(a)(2	NUM
ftr-477	1060	14	)	)	PUNCT
ftr-477	1060	15	presupposes	presuppose	VERB
ftr-477	1060	16	that	that	SCONJ
ftr-477	1060	17	liability	liability	NOUN
ftr-477	1060	18	exists	exist	VERB
ftr-477	1060	19	.	.	PUNCT
ftr-477	1061	1	the	the	DET
ftr-477	1061	2	"	"	PUNCT
ftr-477	1061	3	on	on	ADP
ftr-477	1061	4	account	account	NOUN
ftr-477	1061	5	of	of	ADP
ftr-477	1061	6	personal	personal	ADJ
ftr-477	1061	7	injury	injury	NOUN
ftr-477	1061	8	"	"	PUNCT
ftr-477	1061	9	language	language	NOUN
ftr-477	1061	10	is	be	AUX
ftr-477	1061	11	a	a	DET
ftr-477	1061	12	limitation	limitation	NOUN
ftr-477	1061	13	on	on	ADP
ftr-477	1061	14	the	the	DET
ftr-477	1061	15	types	type	NOUN
ftr-477	1061	16	of	of	ADP
ftr-477	1061	17	damages	damage	NOUN
ftr-477	1061	18	obtained	obtain	VERB
ftr-477	1061	19	through	through	ADP
ftr-477	1061	20	litigation	litigation	NOUN
ftr-477	1061	21	or	or	CCONJ
ftr-477	1061	22	settlement	settlement	NOUN
ftr-477	1061	23	that	that	PRON
ftr-477	1061	24	are	be	AUX
ftr-477	1061	25	excludable	excludable	ADJ
ftr-477	1061	26	,	,	PUNCT
ftr-477	1061	27	denying	deny	VERB
ftr-477	1061	28	the	the	DET
ftr-477	1061	29	exclusion	exclusion	NOUN
ftr-477	1061	30	to	to	ADP
ftr-477	1061	31	,	,	PUNCT
ftr-477	1061	32	for	for	ADP
ftr-477	1061	33	example	example	NOUN
ftr-477	1061	34	,	,	PUNCT
ftr-477	1061	35	damages	damage	NOUN
ftr-477	1061	36	for	for	ADP
ftr-477	1061	37	injuries	injury	NOUN
ftr-477	1061	38	to	to	ADP
ftr-477	1061	39	property	property	NOUN
ftr-477	1061	40	.	.	PUNCT
ftr-477	1062	1	it	it	PRON
ftr-477	1062	2	is	be	AUX
ftr-477	1062	3	reasonable	reasonable	ADJ
ftr-477	1062	4	to	to	PART
ftr-477	1062	5	construe	construe	VERB
ftr-477	1062	6	the	the	DET
ftr-477	1062	7	"	"	PUNCT
ftr-477	1062	8	on	on	ADP
ftr-477	1062	9	account	account	NOUN
ftr-477	1062	10	of	of	ADP
ftr-477	1062	11	'	'	PUNCT
ftr-477	1062	12	language	language	NOUN
ftr-477	1062	13	as	as	ADP
ftr-477	1062	14	requiring	require	VERB
ftr-477	1062	15	more	more	ADJ
ftr-477	1062	16	than	than	ADP
ftr-477	1062	17	a	a	DET
ftr-477	1062	18	fragile	fragile	ADJ
ftr-477	1062	19	nexus	nexus	NOUN
ftr-477	1062	20	between	between	ADP
ftr-477	1062	21	the	the	DET
ftr-477	1062	22	damage	damage	NOUN
ftr-477	1062	23	award	award	NOUN
ftr-477	1062	24	and	and	CCONJ
ftr-477	1062	25	the	the	DET
ftr-477	1062	26	personal	personal	ADJ
ftr-477	1062	27	injury	injury	NOUN
ftr-477	1062	28	.	.	PUNCT
ftr-477	1063	1	the	the	DET
ftr-477	1063	2	language	language	NOUN
ftr-477	1063	3	of	of	ADP
ftr-477	1063	4	the	the	DET
ftr-477	1063	5	statute	statute	NOUN
ftr-477	1063	6	is	be	AUX
ftr-477	1063	7	not	not	PART
ftr-477	1063	8	conclusive	conclusive	ADJ
ftr-477	1063	9	as	as	ADP
ftr-477	1063	10	to	to	ADP
ftr-477	1063	11	whether	whether	SCONJ
ftr-477	1063	12	it	it	PRON
ftr-477	1063	13	applies	apply	VERB
ftr-477	1063	14	to	to	ADP
ftr-477	1063	15	punitive	punitive	ADJ
ftr-477	1063	16	damages	damage	NOUN
ftr-477	1063	17	.	.	PUNCT
ftr-477	1064	1	the	the	DET
ftr-477	1064	2	language	language	NOUN
ftr-477	1064	3	itself	itself	PRON
ftr-477	1064	4	can	can	AUX
ftr-477	1064	5	support	support	VERB
ftr-477	1064	6	either	either	DET
ftr-477	1064	7	proposition	proposition	NOUN
ftr-477	1064	8	,	,	PUNCT
ftr-477	1064	9	although	although	SCONJ
ftr-477	1064	10	the	the	DET
ftr-477	1064	11	author	author	NOUN
ftr-477	1064	12	believes	believe	VERB
ftr-477	1064	13	that	that	SCONJ
ftr-477	1064	14	a	a	DET
ftr-477	1064	15	strong	strong	ADJ
ftr-477	1064	16	case	case	NOUN
ftr-477	1064	17	can	can	AUX
ftr-477	1064	18	be	be	AUX
ftr-477	1064	19	made	make	VERB
ftr-477	1064	20	from	from	ADP
ftr-477	1064	21	the	the	DET
ftr-477	1064	22	statutory	statutory	ADJ
ftr-477	1064	23	language	language	NOUN
ftr-477	1064	24	alone	alone	ADV
ftr-477	1064	25	for	for	ADP
ftr-477	1064	26	excluding	exclude	VERB
ftr-477	1064	27	punitive	punitive	ADJ
ftr-477	1064	28	damages	damage	NOUN
ftr-477	1064	29	from	from	ADP
ftr-477	1064	30	its	its	PRON
ftr-477	1064	31	protection	protection	NOUN
ftr-477	1064	32	.	.	PUNCT
ftr-477	1065	1	the	the	DET
ftr-477	1065	2	determination	determination	NOUN
ftr-477	1065	3	of	of	ADP
ftr-477	1065	4	the	the	DET
ftr-477	1065	5	scope	scope	NOUN
ftr-477	1065	6	of	of	ADP
ftr-477	1065	7	the	the	DET
ftr-477	1065	8	statute	statute	NOUN
ftr-477	1065	9	,	,	PUNCT
ftr-477	1065	10	especially	especially	ADV
ftr-477	1065	11	when	when	SCONJ
ftr-477	1065	12	the	the	DET
ftr-477	1065	13	language	language	NOUN
ftr-477	1065	14	alone	alone	ADV
ftr-477	1065	15	does	do	AUX
ftr-477	1065	16	not	not	PART
ftr-477	1065	17	conclusively	conclusively	ADV
ftr-477	1065	18	resolve	resolve	VERB
ftr-477	1065	19	the	the	DET
ftr-477	1065	20	question	question	NOUN
ftr-477	1065	21	of	of	ADP
ftr-477	1065	22	its	its	PRON
ftr-477	1065	23	applicability	applicability	NOUN
ftr-477	1065	24	,	,	PUNCT
ftr-477	1065	25	should	should	AUX
ftr-477	1065	26	rest	rest	VERB
ftr-477	1065	27	on	on	ADP
ftr-477	1065	28	an	an	DET
ftr-477	1065	29	examination	examination	NOUN
ftr-477	1065	30	of	of	ADP
ftr-477	1065	31	the	the	DET
ftr-477	1065	32	policies	policy	NOUN
ftr-477	1065	33	that	that	PRON
ftr-477	1065	34	justify	justify	VERB
ftr-477	1065	35	it	it	PRON
ftr-477	1065	36	.	.	PUNCT
ftr-477	1066	1	in	in	ADP
ftr-477	1066	2	part	part	PROPN
ftr-477	1066	3	iii	iii	NOUN
ftr-477	1066	4	,	,	PUNCT
ftr-477	1066	5	the	the	DET
ftr-477	1066	6	author	author	NOUN
ftr-477	1066	7	examines	examine	VERB
ftr-477	1066	8	the	the	DET
ftr-477	1066	9	policies	policy	NOUN
ftr-477	1066	10	served	serve	VERB
ftr-477	1066	11	by	by	ADP
ftr-477	1066	12	the	the	DET
ftr-477	1066	13	statutory	statutory	ADJ
ftr-477	1066	14	exclusion	exclusion	NOUN
ftr-477	1066	15	,	,	PUNCT
ftr-477	1066	16	concluding	conclude	VERB
ftr-477	1066	17	in	in	ADP
ftr-477	1066	18	part	part	NOUN
ftr-477	1066	19	iii.g	iii.g	NOUN
ftr-477	1066	20	that	that	SCONJ
ftr-477	1066	21	none	none	NOUN
ftr-477	1066	22	of	of	ADP
ftr-477	1066	23	those	those	DET
ftr-477	1066	24	policies	policy	NOUN
ftr-477	1066	25	are	be	AUX
ftr-477	1066	26	served	serve	VERB
ftr-477	1066	27	by	by	ADP
ftr-477	1066	28	excluding	exclude	VERB
ftr-477	1066	29	punitive	punitive	ADJ
ftr-477	1066	30	damages	damage	NOUN
ftr-477	1066	31	from	from	ADP
ftr-477	1066	32	income	income	NOUN
ftr-477	1066	33	.	.	PUNCT
ftr-477	1067	1	unless	unless	SCONJ
ftr-477	1067	2	a	a	DET
ftr-477	1067	3	valid	valid	ADJ
ftr-477	1067	4	justification	justification	NOUN
ftr-477	1067	5	for	for	ADP
ftr-477	1067	6	excluding	exclude	VERB
ftr-477	1067	7	such	such	ADJ
ftr-477	1067	8	damages	damage	NOUN
ftr-477	1067	9	can	can	AUX
ftr-477	1067	10	be	be	AUX
ftr-477	1067	11	ascertained	ascertain	VERB
ftr-477	1067	12	,	,	PUNCT
ftr-477	1067	13	there	there	PRON
ftr-477	1067	14	is	be	VERB
ftr-477	1067	15	no	no	DET
ftr-477	1067	16	reason	reason	NOUN
ftr-477	1067	17	to	to	PART
ftr-477	1067	18	strain	strain	VERB
ftr-477	1067	19	to	to	PART
ftr-477	1067	20	construe	construe	VERB
ftr-477	1067	21	the	the	DET
ftr-477	1067	22	statute	statute	NOUN
ftr-477	1067	23	to	to	PART
ftr-477	1067	24	do	do	VERB
ftr-477	1067	25	so	so	ADV
ftr-477	1067	26	.	.	PUNCT
ftr-477	1068	1	in	in	ADP
ftr-477	1068	2	an	an	DET
ftr-477	1068	3	effort	effort	NOUN
ftr-477	1068	4	to	to	PART
ftr-477	1068	5	finesse	finesse	VERB
ftr-477	1068	6	the	the	DET
ftr-477	1068	7	issue	issue	NOUN
ftr-477	1068	8	of	of	ADP
ftr-477	1068	9	whether	whether	SCONJ
ftr-477	1068	10	any	any	DET
ftr-477	1068	11	policy	policy	NOUN
ftr-477	1068	12	justification	justification	NOUN
ftr-477	1068	13	for	for	ADP
ftr-477	1068	14	the	the	DET
ftr-477	1068	15	exclusion	exclusion	NOUN
ftr-477	1068	16	applies	apply	VERB
ftr-477	1068	17	to	to	ADP
ftr-477	1068	18	punitive	punitive	ADJ
ftr-477	1068	19	damages	damage	NOUN
ftr-477	1068	20	,	,	PUNCT
ftr-477	1068	21	some	some	DET
ftr-477	1068	22	courts	court	NOUN
ftr-477	1068	23	have	have	AUX
ftr-477	1068	24	asserted	assert	VERB
ftr-477	1068	25	that	that	SCONJ
ftr-477	1068	26	punitive	punitive	ADJ
ftr-477	1068	27	damages	damage	NOUN
ftr-477	1068	28	have	have	VERB
ftr-477	1068	29	a	a	DET
ftr-477	1068	30	compensatory	compensatory	ADJ
ftr-477	1068	31	function	function	NOUN
ftr-477	1068	32	.	.	PUNCT
ftr-477	1069	1	4	4	NUM
ftr-477	1069	2	'	'	NUM
ftr-477	1069	3	the	the	DET
ftr-477	1069	4	tax	tax	NOUN
ftr-477	1069	5	court	court	NOUN
ftr-477	1069	6	stated	state	VERB
ftr-477	1069	7	in	in	ADP
ftr-477	1069	8	miller	miller	PROPN
ftr-477	1069	9	:	:	PUNCT
ftr-477	1069	10	punitive	punitive	ADJ
ftr-477	1069	11	damages	damage	NOUN
ftr-477	1069	12	have	have	AUX
ftr-477	1069	13	served	serve	VERB
ftr-477	1069	14	as	as	ADP
ftr-477	1069	15	a	a	DET
ftr-477	1069	16	means	means	NOUN
ftr-477	1069	17	of	of	ADP
ftr-477	1069	18	compensating	compensate	VERB
ftr-477	1069	19	plaintiffs	plaintiff	NOUN
ftr-477	1069	20	for	for	ADP
ftr-477	1069	21	intangible	intangible	ADJ
ftr-477	1069	22	harm	harm	NOUN
ftr-477	1069	23	and	and	CCONJ
ftr-477	1069	24	for	for	ADP
ftr-477	1069	25	costs	cost	NOUN
ftr-477	1069	26	and	and	CCONJ
ftr-477	1069	27	attorney	attorney	NOUN
ftr-477	1069	28	's	's	PART
ftr-477	1069	29	fees	fee	NOUN
ftr-477	1069	30	...	...	PUNCT
ftr-477	1069	31	.	.	PUNCT
ftr-477	1070	1	although	although	SCONJ
ftr-477	1070	2	they	they	PRON
ftr-477	1070	3	may	may	AUX
ftr-477	1070	4	serve	serve	VERB
ftr-477	1070	5	these	these	DET
ftr-477	1070	6	purposes	purpose	NOUN
ftr-477	1070	7	to	to	ADP
ftr-477	1070	8	a	a	DET
ftr-477	1070	9	lesser	less	ADJ
ftr-477	1070	10	extent	extent	NOUN
ftr-477	1070	11	now	now	ADV
ftr-477	1070	12	than	than	ADP
ftr-477	1070	13	in	in	ADP
ftr-477	1070	14	the	the	DET
ftr-477	1070	15	past	past	NOUN
ftr-477	1070	16	,	,	PUNCT
ftr-477	1070	17	the	the	DET
ftr-477	1070	18	fact	fact	NOUN
ftr-477	1070	19	that	that	SCONJ
ftr-477	1070	20	punitive	punitive	ADJ
ftr-477	1070	21	damages	damage	NOUN
ftr-477	1070	22	may	may	AUX
ftr-477	1070	23	possess	possess	VERB
ftr-477	1070	24	a	a	DET
ftr-477	1070	25	compensatory	compensatory	ADJ
ftr-477	1070	26	aspect	aspect	NOUN
ftr-477	1070	27	renders	render	VERB
ftr-477	1070	28	it	it	PRON
ftr-477	1070	29	reasonable	reasonable	ADJ
ftr-477	1070	30	to	to	PART
ftr-477	1070	31	afford	afford	VERB
ftr-477	1070	32	them	they	PRON
ftr-477	1070	33	the	the	DET
ftr-477	1070	34	protection	protection	NOUN
ftr-477	1070	35	of	of	ADP
ftr-477	1070	36	section	section	NOUN
ftr-477	1070	37	104(a)(2).42	104(a)(2).42	NUM
ftr-477	1070	38	the	the	DET
ftr-477	1070	39	court	court	NOUN
ftr-477	1070	40	observes	observe	VERB
ftr-477	1070	41	that	that	SCONJ
ftr-477	1070	42	punitive	punitive	ADJ
ftr-477	1070	43	damages	damage	NOUN
ftr-477	1070	44	serve	serve	VERB
ftr-477	1070	45	to	to	PART
ftr-477	1070	46	compensate	compensate	VERB
ftr-477	1070	47	for	for	ADP
ftr-477	1070	48	intangible	intangible	ADJ
ftr-477	1070	49	harm	harm	NOUN
ftr-477	1070	50	"	"	PUNCT
ftr-477	1070	51	to	to	ADP
ftr-477	1070	52	a	a	DET
ftr-477	1070	53	lesser	less	ADJ
ftr-477	1070	54	extent	extent	NOUN
ftr-477	1070	55	now	now	ADV
ftr-477	1070	56	than	than	ADP
ftr-477	1070	57	in	in	ADP
ftr-477	1070	58	the	the	DET
ftr-477	1070	59	past	past	NOUN
ftr-477	1070	60	"	"	PUNCT
ftr-477	1070	61	because	because	SCONJ
ftr-477	1070	62	modern	modern	ADJ
ftr-477	1070	63	tort	tort	NOUN
ftr-477	1070	64	law	law	NOUN
ftr-477	1070	65	allows	allow	VERB
ftr-477	1070	66	damages	damage	NOUN
ftr-477	1070	67	for	for	ADP
ftr-477	1070	68	many	many	ADJ
ftr-477	1070	69	intangible	intangible	ADJ
ftr-477	1070	70	harms	harm	NOUN
ftr-477	1070	71	(	(	PUNCT
ftr-477	1070	72	such	such	ADJ
ftr-477	1070	73	as	as	ADP
ftr-477	1070	74	pain	pain	NOUN
ftr-477	1070	75	and	and	CCONJ
ftr-477	1070	76	suffering	suffering	NOUN
ftr-477	1070	77	and	and	CCONJ
ftr-477	1070	78	emotional	emotional	ADJ
ftr-477	1070	79	distress	distress	NOUN
ftr-477	1070	80	)	)	PUNCT
ftr-477	1070	81	,	,	PUNCT
ftr-477	1070	82	leaving	leave	VERB
ftr-477	1070	83	no	no	DET
ftr-477	1070	84	need	need	NOUN
ftr-477	1070	85	to	to	PART
ftr-477	1070	86	provide	provide	VERB
ftr-477	1070	87	punitive	punitive	ADJ
ftr-477	1070	88	damages	damage	NOUN
ftr-477	1070	89	to	to	PART
ftr-477	1070	90	compensate	compensate	VERB
ftr-477	1070	91	for	for	ADP
ftr-477	1070	92	such	such	ADJ
ftr-477	1070	93	harms	harm	NOUN
ftr-477	1070	94	.	.	PUNCT
ftr-477	1071	1	this	this	DET
ftr-477	1071	2	fact	fact	NOUN
ftr-477	1071	3	seriously	seriously	ADV
ftr-477	1071	4	undercuts	undercut	VERB
ftr-477	1071	5	the	the	DET
ftr-477	1071	6	contention	contention	NOUN
ftr-477	1071	7	that	that	SCONJ
ftr-477	1071	8	a	a	DET
ftr-477	1071	9	significant	significant	ADJ
ftr-477	1071	10	function	function	NOUN
ftr-477	1071	11	of	of	ADP
ftr-477	1071	12	punitive	punitive	ADJ
ftr-477	1071	13	damages	damage	NOUN
ftr-477	1071	14	is	be	AUX
ftr-477	1071	15	to	to	PART
ftr-477	1071	16	compensate	compensate	VERB
ftr-477	1071	17	for	for	ADP
ftr-477	1071	18	intangible	intangible	ADJ
ftr-477	1071	19	injuries	injury	NOUN
ftr-477	1071	20	.	.	PUNCT
ftr-477	1072	1	141	141	NUM
ftr-477	1072	2	.	.	PUNCT
ftr-477	1073	1	i	i	PRON
ftr-477	1073	2	d.	d.	PROPN
ftr-477	1073	3	142	142	NUM
ftr-477	1073	4	.	.	PUNCT
ftr-477	1074	1	miller	miller	PROPN
ftr-477	1074	2	v.	v.	PROPN
ftr-477	1074	3	commissioner	commissioner	PROPN
ftr-477	1074	4	,	,	PUNCT
ftr-477	1074	5	93	93	NUM
ftr-477	1074	6	t.c	t.c	PROPN
ftr-477	1074	7	.	.	PROPN
ftr-477	1074	8	330	330	NUM
ftr-477	1074	9	,	,	PUNCT
ftr-477	1074	10	341	341	NUM
ftr-477	1074	11	(	(	PUNCT
ftr-477	1074	12	1989	1989	NUM
ftr-477	1074	13	)	)	PUNCT
ftr-477	1074	14	(	(	PUNCT
ftr-477	1074	15	reviewed	review	VERB
ftr-477	1074	16	by	by	ADP
ftr-477	1074	17	the	the	DET
ftr-477	1074	18	court	court	NOUN
ftr-477	1074	19	)	)	PUNCT
ftr-477	1074	20	,	,	PUNCT
ftr-477	1074	21	rev'd	rev'd	ADJ
ftr-477	1074	22	sub	sub	NOUN
ftr-477	1074	23	nom	nom	PROPN
ftr-477	1074	24	.	.	PROPN
ftr-477	1074	25	commissioner	commissioner	PROPN
ftr-477	1074	26	v.	v.	PROPN
ftr-477	1074	27	miller	miller	PROPN
ftr-477	1074	28	,	,	PUNCT
ftr-477	1074	29	914	914	NUM
ftr-477	1074	30	f.2d	f.2d	X
ftr-477	1074	31	586	586	NUM
ftr-477	1074	32	(	(	PUNCT
ftr-477	1074	33	4th	4th	ADJ
ftr-477	1074	34	cir	cir	NOUN
ftr-477	1074	35	.	.	PUNCT
ftr-477	1074	36	1990	1990	NUM
ftr-477	1074	37	)	)	PUNCT
ftr-477	1074	38	.	.	PUNCT
ftr-477	1075	1	the	the	DET
ftr-477	1075	2	statement	statement	NOUN
ftr-477	1075	3	in	in	ADP
ftr-477	1075	4	the	the	DET
ftr-477	1075	5	text	text	NOUN
ftr-477	1075	6	was	be	AUX
ftr-477	1075	7	quoted	quote	VERB
ftr-477	1075	8	with	with	ADP
ftr-477	1075	9	approval	approval	NOUN
ftr-477	1075	10	by	by	ADP
ftr-477	1075	11	the	the	DET
ftr-477	1075	12	sixth	sixth	ADJ
ftr-477	1075	13	circuit	circuit	NOUN
ftr-477	1075	14	in	in	ADP
ftr-477	1075	15	horton	horton	PROPN
ftr-477	1075	16	,	,	PUNCT
ftr-477	1075	17	33	33	NUM
ftr-477	1075	18	f.3d	f.3d	NUM
ftr-477	1075	19	at	at	ADP
ftr-477	1075	20	629	629	NUM
ftr-477	1075	21	.	.	PUNCT
ftr-477	1076	1	[	[	X
ftr-477	1076	2	vol	vol	NOUN
ftr-477	1076	3	2:6	2:6	NUM
ftr-477	1076	4	compensatoty	compensatoty	ADJ
ftr-477	1076	5	and	and	CCONJ
ftr-477	1076	6	punitive	punitive	ADJ
ftr-477	1076	7	damages	damage	NOUN
ftr-477	1076	8	as	as	SCONJ
ftr-477	1076	9	noted	note	VERB
ftr-477	1076	10	in	in	ADP
ftr-477	1076	11	part	part	NOUN
ftr-477	1076	12	lfi.g	lfi.g	PROPN
ftr-477	1076	13	,	,	PUNCT
ftr-477	1076	14	the	the	DET
ftr-477	1076	15	principal	principal	ADJ
ftr-477	1076	16	function	function	NOUN
ftr-477	1076	17	of	of	ADP
ftr-477	1076	18	punitive	punitive	ADJ
ftr-477	1076	19	damages	damage	NOUN
ftr-477	1076	20	is	be	AUX
ftr-477	1076	21	to	to	PART
ftr-477	1076	22	punish	punish	VERB
ftr-477	1076	23	a	a	DET
ftr-477	1076	24	wrongdoer	wrongdoer	NOUN
ftr-477	1076	25	for	for	ADP
ftr-477	1076	26	outrageous	outrageous	ADJ
ftr-477	1076	27	conduct	conduct	NOUN
ftr-477	1076	28	and	and	CCONJ
ftr-477	1076	29	to	to	PART
ftr-477	1076	30	deter	deter	VERB
ftr-477	1076	31	the	the	DET
ftr-477	1076	32	wrongdoer	wrongdoer	NOUN
ftr-477	1076	33	and	and	CCONJ
ftr-477	1076	34	others	other	NOUN
ftr-477	1076	35	from	from	ADP
ftr-477	1076	36	engaging	engage	VERB
ftr-477	1076	37	in	in	ADP
ftr-477	1076	38	similar	similar	ADJ
ftr-477	1076	39	conduct	conduct	NOUN
ftr-477	1076	40	in	in	ADP
ftr-477	1076	41	the	the	DET
ftr-477	1076	42	future	future	NOUN
ftr-477	1076	43	.	.	PUNCT
ftr-477	1076	44	"	"	PUNCT
ftr-477	1077	1	3	3	NUM
ftr-477	1077	2	whatever	whatever	DET
ftr-477	1077	3	minor	minor	ADJ
ftr-477	1077	4	compensatory	compensatory	ADJ
ftr-477	1077	5	aspect	aspect	NOUN
ftr-477	1077	6	there	there	PRON
ftr-477	1077	7	is	be	VERB
ftr-477	1077	8	to	to	ADP
ftr-477	1077	9	punitive	punitive	ADJ
ftr-477	1077	10	damages	damage	NOUN
ftr-477	1077	11	is	be	AUX
ftr-477	1077	12	insignificant	insignificant	ADJ
ftr-477	1077	13	when	when	SCONJ
ftr-477	1077	14	compared	compare	VERB
ftr-477	1077	15	to	to	ADP
ftr-477	1077	16	their	their	PRON
ftr-477	1077	17	punitive	punitive	ADJ
ftr-477	1077	18	function	function	NOUN
ftr-477	1077	19	.	.	PUNCT
ftr-477	1078	1	the	the	DET
ftr-477	1078	2	principal	principal	ADJ
ftr-477	1078	3	factor	factor	NOUN
ftr-477	1078	4	a	a	DET
ftr-477	1078	5	trier	trier	NOUN
ftr-477	1078	6	of	of	ADP
ftr-477	1078	7	fact	fact	NOUN
ftr-477	1078	8	should	should	AUX
ftr-477	1078	9	consider	consider	VERB
ftr-477	1078	10	in	in	ADP
ftr-477	1078	11	determining	determine	VERB
ftr-477	1078	12	the	the	DET
ftr-477	1078	13	amount	amount	NOUN
ftr-477	1078	14	of	of	ADP
ftr-477	1078	15	punitive	punitive	ADJ
ftr-477	1078	16	damages	damage	NOUN
ftr-477	1078	17	is	be	AUX
ftr-477	1078	18	the	the	DET
ftr-477	1078	19	degree	degree	NOUN
ftr-477	1078	20	of	of	ADP
ftr-477	1078	21	culpability	culpability	NOUN
ftr-477	1078	22	of	of	ADP
ftr-477	1078	23	the	the	DET
ftr-477	1078	24	wrongdoer	wrongdoer	NOUN
ftr-477	1078	25	.	.	PUNCT
ftr-477	1079	1	let	let	VERB
ftr-477	1079	2	the	the	DET
ftr-477	1079	3	punishment	punishment	NOUN
ftr-477	1079	4	fit	fit	VERB
ftr-477	1079	5	the	the	DET
ftr-477	1079	6	crime	crime	NOUN
ftr-477	1079	7	.	.	PUNCT
ftr-477	1080	1	the	the	DET
ftr-477	1080	2	wrongdoer	wrongdoer	NOUN
ftr-477	1080	3	's	's	PART
ftr-477	1080	4	motives	motive	NOUN
ftr-477	1080	5	also	also	ADV
ftr-477	1080	6	are	be	AUX
ftr-477	1080	7	taken	take	VERB
ftr-477	1080	8	into	into	ADP
ftr-477	1080	9	account	account	NOUN
ftr-477	1080	10	.	.	PUNCT
ftr-477	1081	1	44	44	NUM
ftr-477	1081	2	in	in	ADP
ftr-477	1081	3	many	many	ADJ
ftr-477	1081	4	jurisdictions	jurisdiction	NOUN
ftr-477	1081	5	,	,	PUNCT
ftr-477	1081	6	the	the	DET
ftr-477	1081	7	wealth	wealth	NOUN
ftr-477	1081	8	of	of	ADP
ftr-477	1081	9	the	the	DET
ftr-477	1081	10	wrongdoer	wrongdoer	NOUN
ftr-477	1081	11	can	can	AUX
ftr-477	1081	12	be	be	AUX
ftr-477	1081	13	considered	consider	VERB
ftr-477	1081	14	.	.	PUNCT
ftr-477	1082	1	'45	'45	NUM
ftr-477	1082	2	the	the	DET
ftr-477	1082	3	contention	contention	NOUN
ftr-477	1082	4	that	that	SCONJ
ftr-477	1082	5	a	a	DET
ftr-477	1082	6	victim	victim	NOUN
ftr-477	1082	7	suffers	suffer	VERB
ftr-477	1082	8	greater	great	ADJ
ftr-477	1082	9	harm	harm	NOUN
ftr-477	1082	10	from	from	ADP
ftr-477	1082	11	the	the	DET
ftr-477	1082	12	knowledge	knowledge	NOUN
ftr-477	1082	13	that	that	SCONJ
ftr-477	1082	14	the	the	DET
ftr-477	1082	15	wrongdoer	wrongdoer	NOUN
ftr-477	1082	16	's	's	PART
ftr-477	1082	17	actions	action	NOUN
ftr-477	1082	18	are	be	AUX
ftr-477	1082	19	egregious	egregious	ADJ
ftr-477	1082	20	was	be	AUX
ftr-477	1082	21	rejected	reject	VERB
ftr-477	1082	22	by	by	ADP
ftr-477	1082	23	judge	judge	PROPN
ftr-477	1082	24	kennedy	kennedy	PROPN
ftr-477	1082	25	in	in	ADP
ftr-477	1082	26	her	her	PRON
ftr-477	1082	27	dissent	dissent	NOUN
ftr-477	1082	28	in	in	ADP
ftr-477	1082	29	horton	horton	PROPN
ftr-477	1082	30	.	.	PUNCT
ftr-477	1083	1	"4	"4	ADJ
ftr-477	1083	2	the	the	DET
ftr-477	1083	3	harm	harm	NOUN
ftr-477	1083	4	that	that	PRON
ftr-477	1083	5	a	a	DET
ftr-477	1083	6	victim	victim	NOUN
ftr-477	1083	7	suffers	suffer	VERB
ftr-477	1083	8	proceeds	proceed	NOUN
ftr-477	1083	9	from	from	ADP
ftr-477	1083	10	the	the	DET
ftr-477	1083	11	injury	injury	NOUN
ftr-477	1083	12	sustained	sustain	VERB
ftr-477	1083	13	.	.	PUNCT
ftr-477	1084	1	the	the	DET
ftr-477	1084	2	evil	evil	ADJ
ftr-477	1084	3	motivation	motivation	NOUN
ftr-477	1084	4	of	of	ADP
ftr-477	1084	5	the	the	DET
ftr-477	1084	6	wrongdoer	wrongdoer	NOUN
ftr-477	1084	7	does	do	AUX
ftr-477	1084	8	not	not	PART
ftr-477	1084	9	aggravate	aggravate	VERB
ftr-477	1084	10	the	the	DET
ftr-477	1084	11	victim	victim	NOUN
ftr-477	1084	12	's	's	PART
ftr-477	1084	13	injury	injury	NOUN
ftr-477	1084	14	,	,	PUNCT
ftr-477	1084	15	but	but	CCONJ
ftr-477	1084	16	it	it	PRON
ftr-477	1084	17	can	can	AUX
ftr-477	1084	18	affect	affect	VERB
ftr-477	1084	19	the	the	DET
ftr-477	1084	20	amount	amount	NOUN
ftr-477	1084	21	of	of	ADP
ftr-477	1084	22	anger	anger	NOUN
ftr-477	1084	23	or	or	CCONJ
ftr-477	1084	24	outrage	outrage	NOUN
ftr-477	1084	25	that	that	SCONJ
ftr-477	1084	26	the	the	DET
ftr-477	1084	27	victim	victim	NOUN
ftr-477	1084	28	feels	feel	VERB
ftr-477	1084	29	.	.	PUNCT
ftr-477	1085	1	as	as	SCONJ
ftr-477	1085	2	noted	note	VERB
ftr-477	1085	3	in	in	ADP
ftr-477	1085	4	part	part	NOUN
ftr-477	1085	5	i.d.2	i.d.2	NOUN
ftr-477	1085	6	,	,	PUNCT
ftr-477	1085	7	an	an	DET
ftr-477	1085	8	award	award	NOUN
ftr-477	1085	9	to	to	PART
ftr-477	1085	10	assuage	assuage	VERB
ftr-477	1085	11	the	the	DET
ftr-477	1085	12	victim	victim	NOUN
ftr-477	1085	13	's	's	PART
ftr-477	1085	14	anger	anger	NOUN
ftr-477	1085	15	or	or	CCONJ
ftr-477	1085	16	outrage	outrage	NOUN
ftr-477	1085	17	is	be	AUX
ftr-477	1085	18	not	not	PART
ftr-477	1085	19	truly	truly	ADV
ftr-477	1085	20	compensatory	compensatory	ADJ
ftr-477	1085	21	.	.	PUNCT
ftr-477	1086	1	while	while	SCONJ
ftr-477	1086	2	the	the	DET
ftr-477	1086	3	extent	extent	NOUN
ftr-477	1086	4	of	of	ADP
ftr-477	1086	5	the	the	DET
ftr-477	1086	6	harm	harm	NOUN
ftr-477	1086	7	suffered	suffer	VERB
ftr-477	1086	8	by	by	ADP
ftr-477	1086	9	the	the	DET
ftr-477	1086	10	victim	victim	NOUN
ftr-477	1086	11	may	may	AUX
ftr-477	1086	12	be	be	AUX
ftr-477	1086	13	taken	take	VERB
ftr-477	1086	14	into	into	ADP
ftr-477	1086	15	account	account	NOUN
ftr-477	1086	16	in	in	ADP
ftr-477	1086	17	determining	determine	VERB
ftr-477	1086	18	the	the	DET
ftr-477	1086	19	amount	amount	NOUN
ftr-477	1086	20	of	of	ADP
ftr-477	1086	21	punitive	punitive	ADJ
ftr-477	1086	22	damages	damage	NOUN
ftr-477	1086	23	,	,	PUNCT
ftr-477	1086	24	that	that	PRON
ftr-477	1086	25	is	be	AUX
ftr-477	1086	26	not	not	PART
ftr-477	1086	27	for	for	ADP
ftr-477	1086	28	a	a	DET
ftr-477	1086	29	compensatory	compensatory	ADJ
ftr-477	1086	30	purpose	purpose	NOUN
ftr-477	1086	31	but	but	CCONJ
ftr-477	1086	32	rather	rather	ADV
ftr-477	1086	33	serves	serve	VERB
ftr-477	1086	34	as	as	ADP
ftr-477	1086	35	a	a	DET
ftr-477	1086	36	means	means	NOUN
ftr-477	1086	37	of	of	ADP
ftr-477	1086	38	measuring	measure	VERB
ftr-477	1086	39	the	the	DET
ftr-477	1086	40	culpability	culpability	NOUN
ftr-477	1086	41	of	of	ADP
ftr-477	1086	42	the	the	DET
ftr-477	1086	43	wrongdoer	wrongdoer	NOUN
ftr-477	1086	44	.	.	PUNCT
ftr-477	1087	1	"4	"4	ADJ
ftr-477	1087	2	7	7	NUM
ftr-477	1087	3	even	even	ADV
ftr-477	1087	4	the	the	DET
ftr-477	1087	5	criminal	criminal	ADJ
ftr-477	1087	6	law	law	NOUN
ftr-477	1087	7	looks	look	VERB
ftr-477	1087	8	to	to	ADP
ftr-477	1087	9	the	the	DET
ftr-477	1087	10	extent	extent	NOUN
ftr-477	1087	11	of	of	ADP
ftr-477	1087	12	harm	harm	NOUN
ftr-477	1087	13	done	do	VERB
ftr-477	1087	14	in	in	ADP
ftr-477	1087	15	measuring	measure	VERB
ftr-477	1087	16	the	the	DET
ftr-477	1087	17	severity	severity	NOUN
ftr-477	1087	18	of	of	ADP
ftr-477	1087	19	the	the	DET
ftr-477	1087	20	crime	crime	NOUN
ftr-477	1087	21	and	and	CCONJ
ftr-477	1087	22	the	the	DET
ftr-477	1087	23	amount	amount	NOUN
ftr-477	1087	24	of	of	ADP
ftr-477	1087	25	punishment	punishment	NOUN
ftr-477	1087	26	that	that	PRON
ftr-477	1087	27	is	be	AUX
ftr-477	1087	28	appropriate	appropriate	ADJ
ftr-477	1087	29	.	.	PUNCT
ftr-477	1088	1	whether	whether	SCONJ
ftr-477	1088	2	damages	damage	NOUN
ftr-477	1088	3	should	should	AUX
ftr-477	1088	4	be	be	AUX
ftr-477	1088	5	characterized	characterize	VERB
ftr-477	1088	6	for	for	ADP
ftr-477	1088	7	tax	tax	NOUN
ftr-477	1088	8	purposes	purpose	NOUN
ftr-477	1088	9	as	as	ADP
ftr-477	1088	10	punitive	punitive	ADJ
ftr-477	1088	11	or	or	CCONJ
ftr-477	1088	12	compensatory	compensatory	NOUN
ftr-477	1088	13	should	should	AUX
ftr-477	1088	14	turn	turn	VERB
ftr-477	1088	15	on	on	ADP
ftr-477	1088	16	the	the	DET
ftr-477	1088	17	criteria	criterion	NOUN
ftr-477	1088	18	utilized	utilize	VERB
ftr-477	1088	19	,	,	PUNCT
ftr-477	1088	20	under	under	ADP
ftr-477	1088	21	the	the	DET
ftr-477	1088	22	law	law	NOUN
ftr-477	1088	23	pursuant	pursuant	ADJ
ftr-477	1088	24	to	to	ADP
ftr-477	1088	25	which	which	PRON
ftr-477	1088	26	the	the	DET
ftr-477	1088	27	damages	damage	NOUN
ftr-477	1088	28	are	be	AUX
ftr-477	1088	29	awarded	award	VERB
ftr-477	1088	30	,	,	PUNCT
ftr-477	1088	31	to	to	PART
ftr-477	1088	32	determine	determine	VERB
ftr-477	1088	33	whether	whether	SCONJ
ftr-477	1088	34	to	to	PART
ftr-477	1088	35	allow	allow	VERB
ftr-477	1088	36	the	the	DET
ftr-477	1088	37	damages	damage	NOUN
ftr-477	1088	38	and	and	CCONJ
ftr-477	1088	39	to	to	PART
ftr-477	1088	40	set	set	VERB
ftr-477	1088	41	the	the	DET
ftr-477	1088	42	amount	amount	NOUN
ftr-477	1088	43	thereof	thereof	ADV
ftr-477	1088	44	.	.	PUNCT
ftr-477	1089	1	nontax	nontax	NOUN
ftr-477	1089	2	laws	law	NOUN
ftr-477	1089	3	establish	establish	VERB
ftr-477	1089	4	rights	right	NOUN
ftr-477	1089	5	,	,	PUNCT
ftr-477	1089	6	powers	power	NOUN
ftr-477	1089	7	,	,	PUNCT
ftr-477	1089	8	and	and	CCONJ
ftr-477	1089	9	interests	interest	NOUN
ftr-477	1089	10	,	,	PUNCT
ftr-477	1089	11	but	but	CCONJ
ftr-477	1089	12	the	the	DET
ftr-477	1089	13	tax	tax	NOUN
ftr-477	1089	14	consequence	consequence	NOUN
ftr-477	1089	15	of	of	ADP
ftr-477	1089	16	possessing	possess	VERB
ftr-477	1089	17	those	those	DET
ftr-477	1089	18	rights	right	NOUN
ftr-477	1089	19	,	,	PUNCT
ftr-477	1089	20	powers	power	NOUN
ftr-477	1089	21	,	,	PUNCT
ftr-477	1089	22	and	and	CCONJ
ftr-477	1089	23	interests	interest	NOUN
ftr-477	1089	24	is	be	AUX
ftr-477	1089	25	an	an	DET
ftr-477	1089	26	issue	issue	NOUN
ftr-477	1089	27	of	of	ADP
ftr-477	1089	28	tax	tax	NOUN
ftr-477	1089	29	law	law	NOUN
ftr-477	1089	30	.	.	PUNCT
ftr-477	1090	1	nontax	nontax	NOUN
ftr-477	1090	2	law	law	NOUN
ftr-477	1090	3	controls	control	VERB
ftr-477	1090	4	the	the	DET
ftr-477	1090	5	nature	nature	NOUN
ftr-477	1090	6	of	of	ADP
ftr-477	1090	7	the	the	DET
ftr-477	1090	8	items	item	NOUN
ftr-477	1090	9	,	,	PUNCT
ftr-477	1090	10	but	but	CCONJ
ftr-477	1090	11	it	it	PRON
ftr-477	1090	12	can	can	AUX
ftr-477	1090	13	not	not	PART
ftr-477	1090	14	control	control	VERB
ftr-477	1090	15	their	their	PRON
ftr-477	1090	16	characterization	characterization	NOUN
ftr-477	1090	17	for	for	ADP
ftr-477	1090	18	tax	tax	NOUN
ftr-477	1090	19	purposes	purpose	NOUN
ftr-477	1090	20	.	.	PUNCT
ftr-477	1091	1	the	the	DET
ftr-477	1091	2	label	label	NOUN
ftr-477	1091	3	that	that	PRON
ftr-477	1091	4	nontax	nontax	NOUN
ftr-477	1091	5	law	law	NOUN
ftr-477	1091	6	attaches	attach	VERB
ftr-477	1091	7	to	to	ADP
ftr-477	1091	8	a	a	DET
ftr-477	1091	9	damage	damage	NOUN
ftr-477	1091	10	award	award	NOUN
ftr-477	1091	11	is	be	AUX
ftr-477	1091	12	irrelevant	irrelevant	ADJ
ftr-477	1091	13	to	to	ADP
ftr-477	1091	14	the	the	DET
ftr-477	1091	15	tax	tax	NOUN
ftr-477	1091	16	consequences	consequence	NOUN
ftr-477	1091	17	of	of	ADP
ftr-477	1091	18	receiving	receive	VERB
ftr-477	1091	19	the	the	DET
ftr-477	1091	20	award	award	NOUN
ftr-477	1091	21	.	.	PUNCT
ftr-477	1092	1	the	the	DET
ftr-477	1092	2	supreme	supreme	PROPN
ftr-477	1092	3	court	court	PROPN
ftr-477	1092	4	resolved	resolve	VERB
ftr-477	1092	5	any	any	DET
ftr-477	1092	6	doubt	doubt	NOUN
ftr-477	1092	7	concerning	concern	VERB
ftr-477	1092	8	this	this	DET
ftr-477	1092	9	issue	issue	NOUN
ftr-477	1092	10	some	some	DET
ftr-477	1092	11	54	54	NUM
ftr-477	1092	12	years	year	NOUN
ftr-477	1092	13	ago	ago	ADV
ftr-477	1092	14	in	in	ADP
ftr-477	1092	15	morgan	morgan	PROPN
ftr-477	1092	16	v.	v.	PROPN
ftr-477	1092	17	commissioner	commissioner	PROPN
ftr-477	1092	18	,	,	PUNCT
ftr-477	1092	19	where	where	SCONJ
ftr-477	1092	20	it	it	PRON
ftr-477	1092	21	said	say	VERB
ftr-477	1092	22	:	:	PUNCT
ftr-477	1092	23	143	143	NUM
ftr-477	1092	24	.	.	PUNCT
ftr-477	1092	25	restatement	restatement	NOUN
ftr-477	1092	26	(	(	PUNCT
ftr-477	1092	27	second	second	ADJ
ftr-477	1092	28	)	)	PUNCT
ftr-477	1092	29	of	of	ADP
ftr-477	1092	30	torts	tort	NOUN
ftr-477	1092	31	§	§	PROPN
ftr-477	1092	32	908	908	NUM
ftr-477	1092	33	(	(	PUNCT
ftr-477	1092	34	1977	1977	NUM
ftr-477	1092	35	)	)	PUNCT
ftr-477	1092	36	,	,	PUNCT
ftr-477	1092	37	quoted	quote	VERB
ftr-477	1092	38	supra	supra	PROPN
ftr-477	1092	39	note	note	PROPN
ftr-477	1092	40	85	85	NUM
ftr-477	1092	41	.	.	PUNCT
ftr-477	1093	1	144	144	NUM
ftr-477	1093	2	.	.	X
ftr-477	1093	3	restatement	restatement	NOUN
ftr-477	1093	4	(	(	PUNCT
ftr-477	1093	5	second	second	ADJ
ftr-477	1093	6	)	)	PUNCT
ftr-477	1093	7	of	of	ADP
ftr-477	1093	8	torts	tort	NOUN
ftr-477	1093	9	§	§	PROPN
ftr-477	1093	10	908	908	NUM
ftr-477	1093	11	,	,	PUNCT
ftr-477	1093	12	cmts	cmts	NOUN
ftr-477	1093	13	.	.	PUNCT
ftr-477	1094	1	b	b	NOUN
ftr-477	1094	2	and	and	CCONJ
ftr-477	1094	3	e	e	NOUN
ftr-477	1094	4	(	(	PUNCT
ftr-477	1094	5	1977	1977	NUM
ftr-477	1094	6	)	)	PUNCT
ftr-477	1094	7	.	.	PUNCT
ftr-477	1095	1	145	145	NUM
ftr-477	1095	2	.	.	X
ftr-477	1095	3	restatement	restatement	NOUN
ftr-477	1095	4	(	(	PUNCT
ftr-477	1095	5	second	second	ADJ
ftr-477	1095	6	)	)	PUNCT
ftr-477	1095	7	of	of	ADP
ftr-477	1095	8	torts	tort	NOUN
ftr-477	1095	9	§	§	PROPN
ftr-477	1095	10	908	908	NUM
ftr-477	1095	11	,	,	PUNCT
ftr-477	1095	12	cmt	cmt	PROPN
ftr-477	1095	13	.	.	PUNCT
ftr-477	1096	1	e	e	PROPN
ftr-477	1096	2	(	(	PUNCT
ftr-477	1096	3	1977	1977	NUM
ftr-477	1096	4	)	)	PUNCT
ftr-477	1096	5	states	state	NOUN
ftr-477	1096	6	:	:	PUNCT
ftr-477	1096	7	the	the	DET
ftr-477	1096	8	wealth	wealth	NOUN
ftr-477	1096	9	of	of	ADP
ftr-477	1096	10	the	the	DET
ftr-477	1096	11	defendant	defendant	NOUN
ftr-477	1096	12	is	be	AUX
ftr-477	1096	13	also	also	ADV
ftr-477	1096	14	relevant	relevant	ADJ
ftr-477	1096	15	,	,	PUNCT
ftr-477	1096	16	since	since	SCONJ
ftr-477	1096	17	the	the	DET
ftr-477	1096	18	purpose	purpose	NOUN
ftr-477	1096	19	of	of	ADP
ftr-477	1096	20	exemplary	exemplary	ADJ
ftr-477	1096	21	damages	damage	NOUN
ftr-477	1096	22	are	be	AUX
ftr-477	1096	23	to	to	PART
ftr-477	1096	24	punish	punish	VERB
ftr-477	1096	25	for	for	ADP
ftr-477	1096	26	a	a	DET
ftr-477	1096	27	past	past	ADJ
ftr-477	1096	28	event	event	NOUN
ftr-477	1096	29	and	and	CCONJ
ftr-477	1096	30	to	to	PART
ftr-477	1096	31	prevent	prevent	VERB
ftr-477	1096	32	future	future	ADJ
ftr-477	1096	33	offenses	offense	NOUN
ftr-477	1096	34	,	,	PUNCT
ftr-477	1096	35	and	and	CCONJ
ftr-477	1096	36	the	the	DET
ftr-477	1096	37	degree	degree	NOUN
ftr-477	1096	38	of	of	ADP
ftr-477	1096	39	punishment	punishment	NOUN
ftr-477	1096	40	or	or	CCONJ
ftr-477	1096	41	deterrence	deterrence	NOUN
ftr-477	1096	42	resulting	result	VERB
ftr-477	1096	43	from	from	ADP
ftr-477	1096	44	a	a	DET
ftr-477	1096	45	judgment	judgment	NOUN
ftr-477	1096	46	is	be	AUX
ftr-477	1096	47	to	to	ADP
ftr-477	1096	48	some	some	DET
ftr-477	1096	49	extent	extent	NOUN
ftr-477	1096	50	in	in	ADP
ftr-477	1096	51	proportion	proportion	NOUN
ftr-477	1096	52	to	to	ADP
ftr-477	1096	53	the	the	DET
ftr-477	1096	54	means	mean	NOUN
ftr-477	1096	55	of	of	ADP
ftr-477	1096	56	the	the	DET
ftr-477	1096	57	guilty	guilty	ADJ
ftr-477	1096	58	person	person	NOUN
ftr-477	1096	59	.	.	PUNCT
ftr-477	1097	1	146	146	NUM
ftr-477	1097	2	.	.	PUNCT
ftr-477	1098	1	horton	horton	PROPN
ftr-477	1098	2	v.	v.	PROPN
ftr-477	1098	3	commissioner	commissioner	PROPN
ftr-477	1098	4	,	,	PUNCT
ftr-477	1098	5	33	33	NUM
ftr-477	1098	6	f.3d	f.3d	NUM
ftr-477	1098	7	625	625	NUM
ftr-477	1098	8	,	,	PUNCT
ftr-477	1098	9	632	632	NUM
ftr-477	1098	10	-	-	SYM
ftr-477	1098	11	33	33	NUM
ftr-477	1098	12	(	(	PUNCT
ftr-477	1098	13	6th	6th	ADJ
ftr-477	1098	14	cir	cir	NOUN
ftr-477	1098	15	.	.	PROPN
ftr-477	1098	16	1994	1994	NUM
ftr-477	1098	17	)	)	PUNCT
ftr-477	1098	18	.	.	PUNCT
ftr-477	1099	1	147	147	NUM
ftr-477	1099	2	.	.	PUNCT
ftr-477	1099	3	restatement	restatement	NOUN
ftr-477	1099	4	(	(	PUNCT
ftr-477	1099	5	second	second	ADJ
ftr-477	1099	6	)	)	PUNCT
ftr-477	1099	7	of	of	ADP
ftr-477	1099	8	torts	tort	NOUN
ftr-477	1099	9	§	§	PROPN
ftr-477	1099	10	908	908	NUM
ftr-477	1099	11	,	,	PUNCT
ftr-477	1099	12	cmt	cmt	PROPN
ftr-477	1099	13	.	.	PUNCT
ftr-477	1100	1	e	e	PROPN
ftr-477	1100	2	(	(	PUNCT
ftr-477	1100	3	1977	1977	NUM
ftr-477	1100	4	)	)	PUNCT
ftr-477	1100	5	,	,	PUNCT
ftr-477	1100	6	quoted	quote	VERB
ftr-477	1100	7	supra	supra	PROPN
ftr-477	1100	8	note	note	PROPN
ftr-477	1100	9	86	86	NUM
ftr-477	1100	10	.	.	PUNCT
ftr-477	1100	11	19951	19951	NUM
ftr-477	1101	1	florida	florida	PROPN
ftr-477	1101	2	tax	tax	PROPN
ftr-477	1101	3	review	review	NOUN
ftr-477	1101	4	state	state	NOUN
ftr-477	1101	5	law	law	NOUN
ftr-477	1101	6	creates	create	VERB
ftr-477	1101	7	legal	legal	ADJ
ftr-477	1101	8	interests	interest	NOUN
ftr-477	1101	9	and	and	CCONJ
ftr-477	1101	10	rights	right	NOUN
ftr-477	1101	11	.	.	PUNCT
ftr-477	1102	1	the	the	DET
ftr-477	1102	2	federal	federal	ADJ
ftr-477	1102	3	revenue	revenue	NOUN
ftr-477	1102	4	acts	act	VERB
ftr-477	1102	5	designate	designate	ADJ
ftr-477	1102	6	what	what	PRON
ftr-477	1102	7	interests	interest	NOUN
ftr-477	1102	8	or	or	CCONJ
ftr-477	1102	9	rights	right	NOUN
ftr-477	1102	10	,	,	PUNCT
ftr-477	1102	11	so	so	ADV
ftr-477	1102	12	created	create	VERB
ftr-477	1102	13	,	,	PUNCT
ftr-477	1102	14	shall	shall	AUX
ftr-477	1102	15	be	be	AUX
ftr-477	1102	16	taxed	tax	VERB
ftr-477	1102	17	.	.	PUNCT
ftr-477	1103	1	our	our	PRON
ftr-477	1103	2	duty	duty	NOUN
ftr-477	1103	3	is	be	AUX
ftr-477	1103	4	to	to	PART
ftr-477	1103	5	ascertain	ascertain	VERB
ftr-477	1103	6	the	the	DET
ftr-477	1103	7	meaning	meaning	NOUN
ftr-477	1103	8	of	of	ADP
ftr-477	1103	9	the	the	DET
ftr-477	1103	10	words	word	NOUN
ftr-477	1103	11	used	use	VERB
ftr-477	1103	12	to	to	PART
ftr-477	1103	13	specify	specify	VERB
ftr-477	1103	14	the	the	DET
ftr-477	1103	15	thing	thing	NOUN
ftr-477	1103	16	taxed	tax	VERB
ftr-477	1103	17	.	.	PUNCT
ftr-477	1104	1	if	if	SCONJ
ftr-477	1104	2	it	it	PRON
ftr-477	1104	3	is	be	AUX
ftr-477	1104	4	found	find	VERB
ftr-477	1104	5	in	in	ADP
ftr-477	1104	6	a	a	DET
ftr-477	1104	7	given	give	VERB
ftr-477	1104	8	case	case	NOUN
ftr-477	1104	9	that	that	SCONJ
ftr-477	1104	10	an	an	DET
ftr-477	1104	11	interest	interest	NOUN
ftr-477	1104	12	or	or	CCONJ
ftr-477	1104	13	right	right	ADV
ftr-477	1104	14	created	create	VERB
ftr-477	1104	15	by	by	ADP
ftr-477	1104	16	local	local	ADJ
ftr-477	1104	17	law	law	NOUN
ftr-477	1104	18	was	be	AUX
ftr-477	1104	19	the	the	DET
ftr-477	1104	20	object	object	NOUN
ftr-477	1104	21	intended	intend	VERB
ftr-477	1104	22	to	to	PART
ftr-477	1104	23	be	be	AUX
ftr-477	1104	24	taxed	tax	VERB
ftr-477	1104	25	,	,	PUNCT
ftr-477	1104	26	the	the	DET
ftr-477	1104	27	federal	federal	ADJ
ftr-477	1104	28	law	law	NOUN
ftr-477	1104	29	must	must	AUX
ftr-477	1104	30	prevail	prevail	VERB
ftr-477	1104	31	no	no	ADV
ftr-477	1104	32	matter	matter	ADV
ftr-477	1104	33	what	what	PRON
ftr-477	1104	34	name	name	NOUN
ftr-477	1104	35	is	be	AUX
ftr-477	1104	36	given	give	VERB
ftr-477	1104	37	to	to	ADP
ftr-477	1104	38	the	the	DET
ftr-477	1104	39	interest	interest	NOUN
ftr-477	1104	40	or	or	CCONJ
ftr-477	1104	41	right	right	ADJ
ftr-477	1104	42	by	by	ADP
ftr-477	1104	43	state	state	NOUN
ftr-477	1104	44	law	law	NOUN
ftr-477	1104	45	.	.	PUNCT
ftr-477	1105	1	148	148	NUM
ftr-477	1105	2	this	this	DET
ftr-477	1105	3	approach	approach	NOUN
ftr-477	1105	4	has	have	AUX
ftr-477	1105	5	been	be	AUX
ftr-477	1105	6	followed	follow	VERB
ftr-477	1105	7	by	by	ADP
ftr-477	1105	8	subsequent	subsequent	ADJ
ftr-477	1105	9	courts	court	NOUN
ftr-477	1105	10	.	.	PUNCT
ftr-477	1106	1	for	for	ADP
ftr-477	1106	2	example	example	NOUN
ftr-477	1106	3	,	,	PUNCT
ftr-477	1106	4	in	in	ADP
ftr-477	1106	5	a	a	DET
ftr-477	1106	6	1985	1985	NUM
ftr-477	1106	7	case	case	NOUN
ftr-477	1106	8	involving	involve	VERB
ftr-477	1106	9	whether	whether	SCONJ
ftr-477	1106	10	a	a	DET
ftr-477	1106	11	decedent	decedent	NOUN
ftr-477	1106	12	(	(	PUNCT
ftr-477	1106	13	named	name	VERB
ftr-477	1106	14	richard	richard	PROPN
ftr-477	1106	15	h.	h.	PROPN
ftr-477	1106	16	black	black	PROPN
ftr-477	1106	17	)	)	PUNCT
ftr-477	1106	18	had	have	VERB
ftr-477	1106	19	a	a	DET
ftr-477	1106	20	joint	joint	ADJ
ftr-477	1106	21	tenancy	tenancy	NOUN
ftr-477	1106	22	interest	interest	NOUN
ftr-477	1106	23	in	in	ADP
ftr-477	1106	24	property	property	NOUN
ftr-477	1106	25	for	for	ADP
ftr-477	1106	26	federal	federal	ADJ
ftr-477	1106	27	estate	estate	NOUN
ftr-477	1106	28	tax	tax	NOUN
ftr-477	1106	29	purposes	purpose	NOUN
ftr-477	1106	30	,	,	PUNCT
ftr-477	1106	31	the	the	DET
ftr-477	1106	32	ninth	ninth	ADJ
ftr-477	1106	33	circuit	circuit	NOUN
ftr-477	1106	34	said	say	VERB
ftr-477	1106	35	:	:	PUNCT
ftr-477	1106	36	when	when	SCONJ
ftr-477	1106	37	we	we	PRON
ftr-477	1106	38	interpret	interpret	VERB
ftr-477	1106	39	the	the	DET
ftr-477	1106	40	tax	tax	NOUN
ftr-477	1106	41	code	code	NOUN
ftr-477	1106	42	,	,	PUNCT
ftr-477	1106	43	our	our	PRON
ftr-477	1106	44	inquiry	inquiry	NOUN
ftr-477	1106	45	focuses	focus	VERB
ftr-477	1106	46	on	on	ADP
ftr-477	1106	47	whether	whether	SCONJ
ftr-477	1106	48	congress	congress	PROPN
ftr-477	1106	49	intended	intend	VERB
ftr-477	1106	50	to	to	PART
ftr-477	1106	51	impose	impose	VERB
ftr-477	1106	52	a	a	DET
ftr-477	1106	53	tax	tax	NOUN
ftr-477	1106	54	on	on	ADP
ftr-477	1106	55	a	a	DET
ftr-477	1106	56	particular	particular	ADJ
ftr-477	1106	57	property	property	NOUN
ftr-477	1106	58	right	right	NOUN
ftr-477	1106	59	or	or	CCONJ
ftr-477	1106	60	interest	interest	NOUN
ftr-477	1106	61	....	....	PUNCT
ftr-477	1107	1	state	state	NOUN
ftr-477	1107	2	law	law	NOUN
ftr-477	1107	3	-	-	PUNCT
ftr-477	1107	4	in	in	ADP
ftr-477	1107	5	this	this	DET
ftr-477	1107	6	instance	instance	NOUN
ftr-477	1107	7	the	the	DET
ftr-477	1107	8	law	law	NOUN
ftr-477	1107	9	of	of	ADP
ftr-477	1107	10	arizona	arizona	PROPN
ftr-477	1107	11	-	-	PUNCT
ftr-477	1107	12	defines	define	VERB
ftr-477	1107	13	the	the	DET
ftr-477	1107	14	powers	power	NOUN
ftr-477	1107	15	that	that	PRON
ftr-477	1107	16	the	the	DET
ftr-477	1107	17	blacks	black	NOUN
ftr-477	1107	18	could	could	AUX
ftr-477	1107	19	exercise	exercise	VERB
ftr-477	1107	20	over	over	ADP
ftr-477	1107	21	the	the	DET
ftr-477	1107	22	trust	trust	NOUN
ftr-477	1107	23	property	property	NOUN
ftr-477	1107	24	.	.	PUNCT
ftr-477	1108	1	arizona	arizona	PROPN
ftr-477	1108	2	law	law	PROPN
ftr-477	1108	3	,	,	PUNCT
ftr-477	1108	4	however	however	ADV
ftr-477	1108	5	,	,	PUNCT
ftr-477	1108	6	does	do	AUX
ftr-477	1108	7	not	not	PART
ftr-477	1108	8	control	control	VERB
ftr-477	1108	9	our	our	PRON
ftr-477	1108	10	ultimate	ultimate	ADJ
ftr-477	1108	11	determination	determination	NOUN
ftr-477	1108	12	.	.	PUNCT
ftr-477	1109	1	if	if	SCONJ
ftr-477	1109	2	the	the	DET
ftr-477	1109	3	statutory	statutory	ADJ
ftr-477	1109	4	language	language	NOUN
ftr-477	1109	5	expresses	express	VERB
ftr-477	1109	6	a	a	DET
ftr-477	1109	7	congressional	congressional	ADJ
ftr-477	1109	8	purpose	purpose	NOUN
ftr-477	1109	9	to	to	PART
ftr-477	1109	10	tax	tax	VERB
ftr-477	1109	11	the	the	DET
ftr-477	1109	12	decedent	decedent	NOUN
ftr-477	1109	13	's	's	PART
ftr-477	1109	14	interest	interest	NOUN
ftr-477	1109	15	,	,	PUNCT
ftr-477	1109	16	that	that	SCONJ
ftr-477	1109	17	interest	interest	NOUN
ftr-477	1109	18	is	be	AUX
ftr-477	1109	19	includable	includable	ADJ
ftr-477	1109	20	in	in	ADP
ftr-477	1109	21	the	the	DET
ftr-477	1109	22	decedent	decedent	NOUN
ftr-477	1109	23	's	's	PART
ftr-477	1109	24	gross	gross	ADJ
ftr-477	1109	25	estate	estate	NOUN
ftr-477	1109	26	regardless	regardless	ADV
ftr-477	1109	27	of	of	ADP
ftr-477	1109	28	whether	whether	SCONJ
ftr-477	1109	29	state	state	NOUN
ftr-477	1109	30	law	law	NOUN
ftr-477	1109	31	would	would	AUX
ftr-477	1109	32	label	label	VERB
ftr-477	1109	33	it	it	PRON
ftr-477	1109	34	a	a	DET
ftr-477	1109	35	"	"	PUNCT
ftr-477	1109	36	joint	joint	ADJ
ftr-477	1109	37	tenancy	tenancy	NOUN
ftr-477	1109	38	"	"	PUNCT
ftr-477	1109	39	interest	interest	NOUN
ftr-477	1109	40	.	.	PUNCT
ftr-477	1110	1	49	49	NUM
ftr-477	1110	2	the	the	DET
ftr-477	1110	3	label	label	NOUN
ftr-477	1110	4	that	that	PRON
ftr-477	1110	5	state	state	NOUN
ftr-477	1110	6	law	law	NOUN
ftr-477	1110	7	attaches	attach	VERB
ftr-477	1110	8	to	to	ADP
ftr-477	1110	9	a	a	DET
ftr-477	1110	10	damage	damage	NOUN
ftr-477	1110	11	provision	provision	NOUN
ftr-477	1110	12	does	do	AUX
ftr-477	1110	13	not	not	PART
ftr-477	1110	14	control	control	VERB
ftr-477	1110	15	its	its	PRON
ftr-477	1110	16	characterization	characterization	NOUN
ftr-477	1110	17	for	for	ADP
ftr-477	1110	18	tax	tax	NOUN
ftr-477	1110	19	purposes	purpose	NOUN
ftr-477	1110	20	,	,	PUNCT
ftr-477	1110	21	whether	whether	SCONJ
ftr-477	1110	22	the	the	DET
ftr-477	1110	23	label	label	NOUN
ftr-477	1110	24	is	be	AUX
ftr-477	1110	25	given	give	VERB
ftr-477	1110	26	by	by	ADP
ftr-477	1110	27	statute	statute	NOUN
ftr-477	1110	28	or	or	CCONJ
ftr-477	1110	29	judicial	judicial	ADJ
ftr-477	1110	30	decision	decision	NOUN
ftr-477	1110	31	.	.	PUNCT
ftr-477	1111	1	the	the	DET
ftr-477	1111	2	function	function	NOUN
ftr-477	1111	3	of	of	ADP
ftr-477	1111	4	a	a	DET
ftr-477	1111	5	damage	damage	NOUN
ftr-477	1111	6	award	award	NOUN
ftr-477	1111	7	should	should	AUX
ftr-477	1111	8	be	be	AUX
ftr-477	1111	9	determined	determine	VERB
ftr-477	1111	10	by	by	ADP
ftr-477	1111	11	examining	examine	VERB
ftr-477	1111	12	the	the	DET
ftr-477	1111	13	criteria	criterion	NOUN
ftr-477	1111	14	that	that	PRON
ftr-477	1111	15	are	be	AUX
ftr-477	1111	16	used	use	VERB
ftr-477	1111	17	in	in	ADP
ftr-477	1111	18	deciding	decide	VERB
ftr-477	1111	19	whether	whether	SCONJ
ftr-477	1111	20	to	to	PART
ftr-477	1111	21	grant	grant	VERB
ftr-477	1111	22	it	it	PRON
ftr-477	1111	23	and	and	CCONJ
ftr-477	1111	24	for	for	ADP
ftr-477	1111	25	measuring	measure	VERB
ftr-477	1111	26	the	the	DET
ftr-477	1111	27	amount	amount	NOUN
ftr-477	1111	28	to	to	PART
ftr-477	1111	29	be	be	AUX
ftr-477	1111	30	awarded	award	VERB
ftr-477	1111	31	.	.	PUNCT
ftr-477	1112	1	in	in	ADP
ftr-477	1112	2	part	part	NOUN
ftr-477	1112	3	fl.e	fl.e	PROPN
ftr-477	1112	4	,	,	PUNCT
ftr-477	1112	5	the	the	DET
ftr-477	1112	6	author	author	NOUN
ftr-477	1112	7	set	set	VERB
ftr-477	1112	8	forth	forth	ADV
ftr-477	1112	9	his	his	PRON
ftr-477	1112	10	view	view	NOUN
ftr-477	1112	11	that	that	SCONJ
ftr-477	1112	12	a	a	DET
ftr-477	1112	13	primary	primary	ADJ
ftr-477	1112	14	reason	reason	NOUN
ftr-477	1112	15	for	for	ADP
ftr-477	1112	16	excluding	exclude	VERB
ftr-477	1112	17	income	income	NOUN
ftr-477	1112	18	-	-	PUNCT
ftr-477	1112	19	connected	connect	VERB
ftr-477	1112	20	damages	damage	NOUN
ftr-477	1112	21	is	be	AUX
ftr-477	1112	22	to	to	PART
ftr-477	1112	23	finesse	finesse	VERB
ftr-477	1112	24	the	the	DET
ftr-477	1112	25	administrative	administrative	ADJ
ftr-477	1112	26	difficulty	difficulty	NOUN
ftr-477	1112	27	of	of	ADP
ftr-477	1112	28	segregating	segregate	VERB
ftr-477	1112	29	income	income	NOUN
ftr-477	1112	30	-	-	PUNCT
ftr-477	1112	31	connected	connect	VERB
ftr-477	1112	32	damages	damage	NOUN
ftr-477	1112	33	from	from	ADP
ftr-477	1112	34	other	other	ADJ
ftr-477	1112	35	compensatory	compensatory	ADJ
ftr-477	1112	36	damages	damage	NOUN
ftr-477	1112	37	.	.	PUNCT
ftr-477	1113	1	does	do	AUX
ftr-477	1113	2	that	that	DET
ftr-477	1113	3	same	same	ADJ
ftr-477	1113	4	consideration	consideration	NOUN
ftr-477	1113	5	apply	apply	VERB
ftr-477	1113	6	to	to	ADP
ftr-477	1113	7	punitive	punitive	ADJ
ftr-477	1113	8	damages	damage	NOUN
ftr-477	1113	9	?	?	PUNCT
ftr-477	1114	1	would	would	AUX
ftr-477	1114	2	the	the	DET
ftr-477	1114	3	taxation	taxation	NOUN
ftr-477	1114	4	of	of	ADP
ftr-477	1114	5	punitive	punitive	ADJ
ftr-477	1114	6	damages	damage	NOUN
ftr-477	1114	7	cause	cause	VERB
ftr-477	1114	8	a	a	DET
ftr-477	1114	9	serious	serious	ADJ
ftr-477	1114	10	administrative	administrative	ADJ
ftr-477	1114	11	burden	burden	NOUN
ftr-477	1114	12	?	?	PUNCT
ftr-477	1115	1	one	one	NUM
ftr-477	1115	2	response	response	NOUN
ftr-477	1115	3	to	to	ADP
ftr-477	1115	4	these	these	DET
ftr-477	1115	5	questions	question	NOUN
ftr-477	1115	6	is	be	AUX
ftr-477	1115	7	that	that	SCONJ
ftr-477	1115	8	congress	congress	PROPN
ftr-477	1115	9	deliberately	deliberately	ADV
ftr-477	1115	10	chose	choose	VERB
ftr-477	1115	11	to	to	PART
ftr-477	1115	12	exclude	exclude	VERB
ftr-477	1115	13	income	income	NOUN
ftr-477	1115	14	-	-	PUNCT
ftr-477	1115	15	connected	connect	VERB
ftr-477	1115	16	damages	damage	NOUN
ftr-477	1115	17	from	from	ADP
ftr-477	1115	18	income	income	NOUN
ftr-477	1115	19	.	.	PUNCT
ftr-477	1116	1	there	there	PRON
ftr-477	1116	2	is	be	VERB
ftr-477	1116	3	no	no	DET
ftr-477	1116	4	evidence	evidence	NOUN
ftr-477	1116	5	that	that	SCONJ
ftr-477	1116	6	congress	congress	PROPN
ftr-477	1116	7	made	make	VERB
ftr-477	1116	8	that	that	DET
ftr-477	1116	9	choice	choice	NOUN
ftr-477	1116	10	for	for	ADP
ftr-477	1116	11	punitive	punitive	ADJ
ftr-477	1116	12	damages	damage	NOUN
ftr-477	1116	13	.	.	PUNCT
ftr-477	1117	1	148	148	NUM
ftr-477	1117	2	.	.	X
ftr-477	1117	3	309	309	NUM
ftr-477	1117	4	u.s	u.s	PROPN
ftr-477	1117	5	.	.	PROPN
ftr-477	1117	6	78	78	NUM
ftr-477	1117	7	,	,	PUNCT
ftr-477	1117	8	80	80	NUM
ftr-477	1117	9	-	-	SYM
ftr-477	1117	10	81	81	NUM
ftr-477	1117	11	(	(	PUNCT
ftr-477	1117	12	1940	1940	NUM
ftr-477	1117	13	)	)	PUNCT
ftr-477	1117	14	.	.	PUNCT
ftr-477	1118	1	149	149	NUM
ftr-477	1118	2	.	.	X
ftr-477	1118	3	black	black	PROPN
ftr-477	1118	4	v.	v.	PROPN
ftr-477	1118	5	commissioner	commissioner	NOUN
ftr-477	1118	6	,	,	PUNCT
ftr-477	1118	7	765	765	NUM
ftr-477	1118	8	f.2d	f.2d	ADP
ftr-477	1118	9	862	862	NUM
ftr-477	1118	10	,	,	PUNCT
ftr-477	1118	11	864	864	NUM
ftr-477	1118	12	(	(	PUNCT
ftr-477	1118	13	9th	9th	ADJ
ftr-477	1118	14	cir	cir	NOUN
ftr-477	1118	15	.	.	PUNCT
ftr-477	1118	16	1985	1985	NUM
ftr-477	1118	17	)	)	PUNCT
ftr-477	1118	18	.	.	PUNCT
ftr-477	1119	1	[	[	X
ftr-477	1119	2	vol	vol	NOUN
ftr-477	1119	3	2:6	2:6	NUM
ftr-477	1119	4	compensatory	compensatory	ADJ
ftr-477	1119	5	and	and	CCONJ
ftr-477	1119	6	punitive	punitive	ADJ
ftr-477	1119	7	danages	danage	NOUN
ftr-477	1119	8	moreover	moreover	ADV
ftr-477	1119	9	,	,	PUNCT
ftr-477	1119	10	the	the	DET
ftr-477	1119	11	courts	court	NOUN
ftr-477	1119	12	and	and	CCONJ
ftr-477	1119	13	the	the	DET
ftr-477	1119	14	service	service	NOUN
ftr-477	1119	15	have	have	AUX
ftr-477	1119	16	dealt	deal	VERB
ftr-477	1119	17	for	for	ADP
ftr-477	1119	18	years	year	NOUN
ftr-477	1119	19	with	with	ADP
ftr-477	1119	20	the	the	DET
ftr-477	1119	21	need	need	NOUN
ftr-477	1119	22	to	to	PART
ftr-477	1119	23	segregate	segregate	VERB
ftr-477	1119	24	punitive	punitive	ADJ
ftr-477	1119	25	and	and	CCONJ
ftr-477	1119	26	compensatory	compensatory	ADJ
ftr-477	1119	27	damages	damage	NOUN
ftr-477	1119	28	from	from	ADP
ftr-477	1119	29	each	each	DET
ftr-477	1119	30	other	other	ADJ
ftr-477	1119	31	,	,	PUNCT
ftr-477	1119	32	and	and	CCONJ
ftr-477	1119	33	the	the	DET
ftr-477	1119	34	task	task	NOUN
ftr-477	1119	35	of	of	ADP
ftr-477	1119	36	making	make	VERB
ftr-477	1119	37	that	that	DET
ftr-477	1119	38	allocation	allocation	NOUN
ftr-477	1119	39	has	have	AUX
ftr-477	1119	40	not	not	PART
ftr-477	1119	41	been	be	AUX
ftr-477	1119	42	burdensome	burdensome	ADJ
ftr-477	1119	43	.	.	PUNCT
ftr-477	1120	1	courts	court	NOUN
ftr-477	1120	2	typically	typically	ADV
ftr-477	1120	3	earmark	earmark	VERB
ftr-477	1120	4	punitive	punitive	ADJ
ftr-477	1120	5	damages	damage	NOUN
ftr-477	1120	6	clearly	clearly	ADV
ftr-477	1120	7	.	.	PUNCT
ftr-477	1121	1	settlement	settlement	NOUN
ftr-477	1121	2	agreements	agreement	NOUN
ftr-477	1121	3	often	often	ADV
ftr-477	1121	4	describe	describe	VERB
ftr-477	1121	5	how	how	SCONJ
ftr-477	1121	6	the	the	DET
ftr-477	1121	7	division	division	NOUN
ftr-477	1121	8	between	between	ADP
ftr-477	1121	9	compensatory	compensatory	ADJ
ftr-477	1121	10	and	and	CCONJ
ftr-477	1121	11	punitive	punitive	ADJ
ftr-477	1121	12	damages	damage	NOUN
ftr-477	1121	13	is	be	AUX
ftr-477	1121	14	to	to	PART
ftr-477	1121	15	be	be	AUX
ftr-477	1121	16	made	make	VERB
ftr-477	1121	17	.	.	PUNCT
ftr-477	1122	1	in	in	ADP
ftr-477	1122	2	those	those	DET
ftr-477	1122	3	situations	situation	NOUN
ftr-477	1122	4	when	when	SCONJ
ftr-477	1122	5	there	there	PRON
ftr-477	1122	6	has	have	AUX
ftr-477	1122	7	been	be	AUX
ftr-477	1122	8	a	a	DET
ftr-477	1122	9	lump	lump	NOUN
ftr-477	1122	10	sum	sum	NOUN
ftr-477	1122	11	settlement	settlement	NOUN
ftr-477	1122	12	for	for	ADP
ftr-477	1122	13	both	both	CCONJ
ftr-477	1122	14	punitive	punitive	ADJ
ftr-477	1122	15	and	and	CCONJ
ftr-477	1122	16	compensatory	compensatory	ADJ
ftr-477	1122	17	damages	damage	NOUN
ftr-477	1122	18	,	,	PUNCT
ftr-477	1122	19	and	and	CCONJ
ftr-477	1122	20	in	in	ADP
ftr-477	1122	21	those	those	DET
ftr-477	1122	22	cases	case	NOUN
ftr-477	1122	23	where	where	SCONJ
ftr-477	1122	24	the	the	DET
ftr-477	1122	25	parties	party	NOUN
ftr-477	1122	26	'	'	PART
ftr-477	1122	27	allocation	allocation	NOUN
ftr-477	1122	28	has	have	AUX
ftr-477	1122	29	been	be	AUX
ftr-477	1122	30	set	set	VERB
ftr-477	1122	31	aside	aside	ADV
ftr-477	1122	32	,	,	PUNCT
ftr-477	1122	33	50	50	NUM
ftr-477	1122	34	the	the	DET
ftr-477	1122	35	courts	court	NOUN
ftr-477	1122	36	and	and	CCONJ
ftr-477	1122	37	the	the	DET
ftr-477	1122	38	service	service	NOUN
ftr-477	1122	39	have	have	AUX
ftr-477	1122	40	not	not	PART
ftr-477	1122	41	encountered	encounter	VERB
ftr-477	1122	42	significant	significant	ADJ
ftr-477	1122	43	difficulty	difficulty	NOUN
ftr-477	1122	44	in	in	ADP
ftr-477	1122	45	making	make	VERB
ftr-477	1122	46	reasonable	reasonable	ADJ
ftr-477	1122	47	allocations	allocation	NOUN
ftr-477	1122	48	.	.	PUNCT
ftr-477	1122	49	'	'	PUNCT
ftr-477	1123	1	for	for	ADP
ftr-477	1123	2	example	example	NOUN
ftr-477	1123	3	,	,	PUNCT
ftr-477	1123	4	in	in	ADP
ftr-477	1123	5	glenshaw	glenshaw	ADJ
ftr-477	1123	6	glass	glass	NOUN
ftr-477	1123	7	,	,	PUNCT
ftr-477	1123	8	the	the	DET
ftr-477	1123	9	landmark	landmark	NOUN
ftr-477	1123	10	case	case	NOUN
ftr-477	1123	11	that	that	PRON
ftr-477	1123	12	declared	declare	VERB
ftr-477	1123	13	punitive	punitive	ADJ
ftr-477	1123	14	damages	damage	NOUN
ftr-477	1123	15	to	to	PART
ftr-477	1123	16	be	be	AUX
ftr-477	1123	17	taxable	taxable	ADJ
ftr-477	1123	18	,	,	PUNCT
ftr-477	1123	19	the	the	DET
ftr-477	1123	20	tax	tax	NOUN
ftr-477	1123	21	court	court	NOUN
ftr-477	1123	22	52	52	NUM
ftr-477	1123	23	allocated	allocate	VERB
ftr-477	1123	24	a	a	DET
ftr-477	1123	25	damage	damage	NOUN
ftr-477	1123	26	settlement	settlement	NOUN
ftr-477	1123	27	between	between	ADP
ftr-477	1123	28	punitive	punitive	ADJ
ftr-477	1123	29	and	and	CCONJ
ftr-477	1123	30	compensatory	compensatory	ADJ
ftr-477	1123	31	elements	element	NOUN
ftr-477	1123	32	,	,	PUNCT
ftr-477	1123	33	and	and	CCONJ
ftr-477	1123	34	the	the	DET
ftr-477	1123	35	supreme	supreme	PROPN
ftr-477	1123	36	court	court	PROPN
ftr-477	1123	37	approved	approve	VERB
ftr-477	1123	38	that	that	SCONJ
ftr-477	1123	39	allocation.5	allocation.5	PROPN
ftr-477	1123	40	3	3	NUM
ftr-477	1123	41	in	in	ADP
ftr-477	1123	42	coimnissioner	coimnissioner	NOUN
ftr-477	1123	43	v.	v.	ADP
ftr-477	1123	44	miller,'5	miller,'5	NOUN
ftr-477	1123	45	where	where	SCONJ
ftr-477	1123	46	the	the	DET
ftr-477	1123	47	fourth	fourth	ADJ
ftr-477	1123	48	circuit	circuit	NOUN
ftr-477	1123	49	remanded	remand	VERB
ftr-477	1123	50	to	to	ADP
ftr-477	1123	51	the	the	DET
ftr-477	1123	52	tax	tax	NOUN
ftr-477	1123	53	court	court	NOUN
ftr-477	1123	54	for	for	ADP
ftr-477	1123	55	an	an	DET
ftr-477	1123	56	allocation	allocation	NOUN
ftr-477	1123	57	between	between	ADP
ftr-477	1123	58	punitive	punitive	ADJ
ftr-477	1123	59	and	and	CCONJ
ftr-477	1123	60	compensatory	compensatory	ADJ
ftr-477	1123	61	damages	damage	NOUN
ftr-477	1123	62	,	,	PUNCT
ftr-477	1123	63	the	the	DET
ftr-477	1123	64	fourth	fourth	ADJ
ftr-477	1123	65	circuit	circuit	NOUN
ftr-477	1123	66	listed	list	VERB
ftr-477	1123	67	several	several	ADJ
ftr-477	1123	68	alternative	alternative	ADJ
ftr-477	1123	69	means	mean	NOUN
ftr-477	1123	70	for	for	SCONJ
ftr-477	1123	71	the	the	DET
ftr-477	1123	72	tax	tax	NOUN
ftr-477	1123	73	court	court	NOUN
ftr-477	1123	74	to	to	PART
ftr-477	1123	75	make	make	VERB
ftr-477	1123	76	that	that	DET
ftr-477	1123	77	allocation	allocation	NOUN
ftr-477	1123	78	.	.	PUNCT
ftr-477	1124	1	on	on	ADP
ftr-477	1124	2	remand	remand	NOUN
ftr-477	1124	3	,	,	PUNCT
ftr-477	1124	4	the	the	DET
ftr-477	1124	5	tax	tax	NOUN
ftr-477	1124	6	court	court	NOUN
ftr-477	1124	7	appeared	appear	VERB
ftr-477	1124	8	to	to	PART
ftr-477	1124	9	have	have	VERB
ftr-477	1124	10	little	little	ADJ
ftr-477	1124	11	difficulty	difficulty	NOUN
ftr-477	1124	12	in	in	ADP
ftr-477	1124	13	making	make	VERB
ftr-477	1124	14	the	the	DET
ftr-477	1124	15	allocation	allocation	NOUN
ftr-477	1124	16	.	.	PUNCT
ftr-477	1124	17	'	'	PUNCT
ftr-477	1125	1	also	also	ADV
ftr-477	1125	2	,	,	PUNCT
ftr-477	1125	3	punitive	punitive	ADJ
ftr-477	1125	4	damages	damage	NOUN
ftr-477	1125	5	can	can	AUX
ftr-477	1125	6	be	be	AUX
ftr-477	1125	7	awarded	award	VERB
ftr-477	1125	8	in	in	ADP
ftr-477	1125	9	nonpersonal	nonpersonal	ADJ
ftr-477	1125	10	injury	injury	NOUN
ftr-477	1125	11	cases	case	NOUN
ftr-477	1125	12	(	(	PUNCT
ftr-477	1125	13	e.g.	e.g.	ADV
ftr-477	1125	14	,	,	PUNCT
ftr-477	1125	15	anti	anti	ADJ
ftr-477	1125	16	-	-	ADJ
ftr-477	1125	17	trust	trust	ADJ
ftr-477	1125	18	cases	case	NOUN
ftr-477	1125	19	and	and	CCONJ
ftr-477	1125	20	fraud	fraud	NOUN
ftr-477	1125	21	cases	case	NOUN
ftr-477	1125	22	with	with	ADP
ftr-477	1125	23	corporate	corporate	ADJ
ftr-477	1125	24	plaintiffs	plaintiff	NOUN
ftr-477	1125	25	)	)	PUNCT
ftr-477	1125	26	,	,	PUNCT
ftr-477	1125	27	where	where	SCONJ
ftr-477	1125	28	no	no	DET
ftr-477	1125	29	statutory	statutory	ADJ
ftr-477	1125	30	or	or	CCONJ
ftr-477	1125	31	other	other	ADJ
ftr-477	1125	32	exclusion	exclusion	NOUN
ftr-477	1125	33	applies	apply	VERB
ftr-477	1125	34	.	.	PUNCT
ftr-477	1126	1	if	if	SCONJ
ftr-477	1126	2	the	the	DET
ftr-477	1126	3	burden	burden	NOUN
ftr-477	1126	4	of	of	ADP
ftr-477	1126	5	distinguishing	distinguish	VERB
ftr-477	1126	6	punitive	punitive	ADJ
ftr-477	1126	7	from	from	ADP
ftr-477	1126	8	compensatory	compensatory	ADJ
ftr-477	1126	9	damages	damage	NOUN
ftr-477	1126	10	were	be	AUX
ftr-477	1126	11	severe	severe	ADJ
ftr-477	1126	12	,	,	PUNCT
ftr-477	1126	13	an	an	DET
ftr-477	1126	14	exclusion	exclusion	NOUN
ftr-477	1126	15	of	of	ADP
ftr-477	1126	16	punitive	punitive	ADJ
ftr-477	1126	17	damages	damage	NOUN
ftr-477	1126	18	in	in	ADP
ftr-477	1126	19	personal	personal	ADJ
ftr-477	1126	20	injury	injury	NOUN
ftr-477	1126	21	cases	case	NOUN
ftr-477	1126	22	would	would	AUX
ftr-477	1126	23	not	not	PART
ftr-477	1126	24	fully	fully	ADV
ftr-477	1126	25	resolve	resolve	VERB
ftr-477	1126	26	the	the	DET
ftr-477	1126	27	problem	problem	NOUN
ftr-477	1126	28	.	.	PUNCT
ftr-477	1127	1	it	it	PRON
ftr-477	1127	2	is	be	AUX
ftr-477	1127	3	true	true	ADJ
ftr-477	1127	4	that	that	SCONJ
ftr-477	1127	5	in	in	ADP
ftr-477	1127	6	many	many	ADJ
ftr-477	1127	7	nonpersonal	nonpersonal	ADJ
ftr-477	1127	8	injury	injury	NOUN
ftr-477	1127	9	cases	case	NOUN
ftr-477	1127	10	,	,	PUNCT
ftr-477	1127	11	all	all	DET
ftr-477	1127	12	damages	damage	NOUN
ftr-477	1127	13	,	,	PUNCT
ftr-477	1127	14	whether	whether	SCONJ
ftr-477	1127	15	compensatory	compensatory	ADJ
ftr-477	1127	16	or	or	CCONJ
ftr-477	1127	17	punitive	punitive	ADJ
ftr-477	1127	18	,	,	PUNCT
ftr-477	1127	19	are	be	AUX
ftr-477	1127	20	taxable	taxable	ADJ
ftr-477	1127	21	.	.	PUNCT
ftr-477	1128	1	however	however	ADV
ftr-477	1128	2	,	,	PUNCT
ftr-477	1128	3	there	there	PRON
ftr-477	1128	4	are	be	VERB
ftr-477	1128	5	many	many	ADJ
ftr-477	1128	6	such	such	ADJ
ftr-477	1128	7	cases	case	NOUN
ftr-477	1128	8	in	in	ADP
ftr-477	1128	9	which	which	PRON
ftr-477	1128	10	the	the	DET
ftr-477	1128	11	distinction	distinction	NOUN
ftr-477	1128	12	between	between	ADP
ftr-477	1128	13	punitive	punitive	ADJ
ftr-477	1128	14	and	and	CCONJ
ftr-477	1128	15	compensatory	compensatory	ADJ
ftr-477	1128	16	damages	damage	NOUN
ftr-477	1128	17	must	must	AUX
ftr-477	1128	18	be	be	AUX
ftr-477	1128	19	made	make	VERB
ftr-477	1128	20	.	.	PUNCT
ftr-477	1129	1	compensatory	compensatory	ADJ
ftr-477	1129	2	damages	damage	NOUN
ftr-477	1129	3	may	may	AUX
ftr-477	1129	4	be	be	AUX
ftr-477	1129	5	taxable	taxable	ADJ
ftr-477	1129	6	only	only	ADV
ftr-477	1129	7	to	to	ADP
ftr-477	1129	8	the	the	DET
ftr-477	1129	9	extent	extent	NOUN
ftr-477	1129	10	the	the	DET
ftr-477	1129	11	amount	amount	NOUN
ftr-477	1129	12	recovered	recover	VERB
ftr-477	1129	13	exceeds	exceed	VERB
ftr-477	1129	14	the	the	DET
ftr-477	1129	15	plaintiff	plaintiff	NOUN
ftr-477	1129	16	's	's	PART
ftr-477	1129	17	basis	basis	NOUN
ftr-477	1129	18	in	in	ADP
ftr-477	1129	19	its	its	PRON
ftr-477	1129	20	goodwill	goodwill	NOUN
ftr-477	1129	21	or	or	CCONJ
ftr-477	1129	22	other	other	ADJ
ftr-477	1129	23	damaged	damage	VERB
ftr-477	1129	24	property	property	NOUN
ftr-477	1129	25	,	,	PUNCT
ftr-477	1129	26	a	a	DET
ftr-477	1129	27	limitation	limitation	NOUN
ftr-477	1129	28	inapplicable	inapplicable	ADJ
ftr-477	1129	29	to	to	ADP
ftr-477	1129	30	punitive	punitive	ADJ
ftr-477	1129	31	damages	damage	NOUN
ftr-477	1129	32	.	.	PUNCT
ftr-477	1130	1	in	in	ADP
ftr-477	1130	2	some	some	DET
ftr-477	1130	3	cases	case	NOUN
ftr-477	1130	4	,	,	PUNCT
ftr-477	1130	5	compensatory	compensatory	ADJ
ftr-477	1130	6	damages	damage	NOUN
ftr-477	1130	7	are	be	AUX
ftr-477	1130	8	not	not	PART
ftr-477	1130	9	taxable	taxable	ADJ
ftr-477	1130	10	,	,	PUNCT
ftr-477	1130	11	and	and	CCONJ
ftr-477	1130	12	,	,	PUNCT
ftr-477	1130	13	in	in	ADP
ftr-477	1130	14	some	some	DET
ftr-477	1130	15	cases	case	NOUN
ftr-477	1130	16	,	,	PUNCT
ftr-477	1130	17	the	the	DET
ftr-477	1130	18	income	income	NOUN
ftr-477	1130	19	from	from	ADP
ftr-477	1130	20	compensatory	compensatory	ADJ
ftr-477	1130	21	payments	payment	NOUN
ftr-477	1130	22	is	be	AUX
ftr-477	1130	23	capital	capital	NOUN
ftr-477	1130	24	gain	gain	NOUN
ftr-477	1130	25	,	,	PUNCT
ftr-477	1130	26	while	while	SCONJ
ftr-477	1130	27	punitive	punitive	ADJ
ftr-477	1130	28	damages	damage	NOUN
ftr-477	1130	29	are	be	AUX
ftr-477	1130	30	ordinary	ordinary	ADJ
ftr-477	1130	31	income	income	NOUN
ftr-477	1130	32	.	.	PUNCT
ftr-477	1131	1	if	if	SCONJ
ftr-477	1131	2	it	it	PRON
ftr-477	1131	3	were	be	AUX
ftr-477	1131	4	important	important	ADJ
ftr-477	1131	5	to	to	PART
ftr-477	1131	6	avoid	avoid	VERB
ftr-477	1131	7	the	the	DET
ftr-477	1131	8	need	need	NOUN
ftr-477	1131	9	to	to	PART
ftr-477	1131	10	distinguish	distinguish	VERB
ftr-477	1131	11	those	those	DET
ftr-477	1131	12	two	two	NUM
ftr-477	1131	13	types	type	NOUN
ftr-477	1131	14	of	of	ADP
ftr-477	1131	15	damages	damage	NOUN
ftr-477	1131	16	,	,	PUNCT
ftr-477	1131	17	one	one	PRON
ftr-477	1131	18	would	would	AUX
ftr-477	1131	19	expect	expect	VERB
ftr-477	1131	20	a	a	DET
ftr-477	1131	21	cure	cure	NOUN
ftr-477	1131	22	to	to	PART
ftr-477	1131	23	be	be	AUX
ftr-477	1131	24	applied	apply	VERB
ftr-477	1131	25	to	to	ADP
ftr-477	1131	26	nonpersonal	nonpersonal	ADJ
ftr-477	1131	27	claims	claim	NOUN
ftr-477	1131	28	.	.	PUNCT
ftr-477	1132	1	150	150	NUM
ftr-477	1132	2	.	.	PUNCT
ftr-477	1133	1	see	see	VERB
ftr-477	1133	2	,	,	PUNCT
ftr-477	1133	3	e.g.	e.g.	ADV
ftr-477	1133	4	,	,	PUNCT
ftr-477	1133	5	robinson	robinson	PROPN
ftr-477	1133	6	v.	v.	PROPN
ftr-477	1133	7	commissioner	commissioner	PROPN
ftr-477	1133	8	,	,	PUNCT
ftr-477	1133	9	102	102	NUM
ftr-477	1133	10	t.c	t.c	PROPN
ftr-477	1133	11	.	.	PROPN
ftr-477	1133	12	116	116	NUM
ftr-477	1133	13	(	(	PUNCT
ftr-477	1133	14	1994	1994	NUM
ftr-477	1133	15	)	)	PUNCT
ftr-477	1133	16	.	.	PUNCT
ftr-477	1134	1	151	151	NUM
ftr-477	1134	2	.	.	PUNCT
ftr-477	1135	1	the	the	DET
ftr-477	1135	2	manner	manner	NOUN
ftr-477	1135	3	in	in	ADP
ftr-477	1135	4	which	which	PRON
ftr-477	1135	5	courts	court	NOUN
ftr-477	1135	6	have	have	AUX
ftr-477	1135	7	made	make	VERB
ftr-477	1135	8	an	an	DET
ftr-477	1135	9	allocation	allocation	NOUN
ftr-477	1135	10	between	between	ADP
ftr-477	1135	11	punitive	punitive	ADJ
ftr-477	1135	12	and	and	CCONJ
ftr-477	1135	13	compensatory	compensatory	ADJ
ftr-477	1135	14	damages	damage	NOUN
ftr-477	1135	15	is	be	AUX
ftr-477	1135	16	discussed	discuss	VERB
ftr-477	1135	17	in	in	ADP
ftr-477	1135	18	douglas	douglas	PROPN
ftr-477	1135	19	a.	a.	PROPN
ftr-477	1135	20	kahn	kahn	PROPN
ftr-477	1135	21	,	,	PUNCT
ftr-477	1135	22	federal	federal	ADJ
ftr-477	1135	23	income	income	NOUN
ftr-477	1135	24	tax	tax	NOUN
ftr-477	1135	25	§	§	PROPN
ftr-477	1135	26	2.1341	2.1341	NUM
ftr-477	1135	27	,	,	PUNCT
ftr-477	1135	28	at	at	ADP
ftr-477	1135	29	103	103	NUM
ftr-477	1135	30	-	-	SYM
ftr-477	1135	31	05	05	NUM
ftr-477	1135	32	(	(	PUNCT
ftr-477	1135	33	3d	3d	NUM
ftr-477	1135	34	ed	ed	NOUN
ftr-477	1135	35	.	.	PROPN
ftr-477	1135	36	1994	1994	NUM
ftr-477	1135	37	)	)	PUNCT
ftr-477	1135	38	.	.	PUNCT
ftr-477	1136	1	152	152	NUM
ftr-477	1136	2	.	.	PUNCT
ftr-477	1136	3	glenshaw	glenshaw	PROPN
ftr-477	1136	4	glass	glass	PROPN
ftr-477	1136	5	co.	co.	PROPN
ftr-477	1136	6	v.	v.	PROPN
ftr-477	1136	7	commissioner	commissioner	PROPN
ftr-477	1136	8	,	,	PUNCT
ftr-477	1136	9	18	18	NUM
ftr-477	1136	10	t.c	t.c	PROPN
ftr-477	1136	11	.	.	PROPN
ftr-477	1136	12	860	860	NUM
ftr-477	1136	13	(	(	PUNCT
ftr-477	1136	14	1952	1952	NUM
ftr-477	1136	15	)	)	PUNCT
ftr-477	1136	16	.	.	PUNCT
ftr-477	1137	1	153	153	NUM
ftr-477	1137	2	.	.	PUNCT
ftr-477	1138	1	commissioner	commissioner	PROPN
ftr-477	1138	2	v.	v.	PROPN
ftr-477	1138	3	glenshaw	glenshaw	PROPN
ftr-477	1138	4	glass	glass	NOUN
ftr-477	1138	5	,	,	PUNCT
ftr-477	1138	6	348	348	NUM
ftr-477	1138	7	u.s	u.s	PROPN
ftr-477	1138	8	.	.	PROPN
ftr-477	1138	9	426	426	NUM
ftr-477	1138	10	,	,	PUNCT
ftr-477	1138	11	428	428	NUM
ftr-477	1138	12	(	(	PUNCT
ftr-477	1138	13	1955	1955	NUM
ftr-477	1138	14	)	)	PUNCT
ftr-477	1138	15	.	.	PUNCT
ftr-477	1139	1	154	154	NUM
ftr-477	1139	2	.	.	PUNCT
ftr-477	1140	1	commissioner	commissioner	PROPN
ftr-477	1140	2	v.	v.	PROPN
ftr-477	1140	3	miller	miller	PROPN
ftr-477	1140	4	,	,	PUNCT
ftr-477	1140	5	914	914	NUM
ftr-477	1140	6	f.2d	f.2d	X
ftr-477	1140	7	586	586	NUM
ftr-477	1140	8	(	(	PUNCT
ftr-477	1140	9	4th	4th	ADJ
ftr-477	1140	10	cir	cir	NOUN
ftr-477	1140	11	.	.	PUNCT
ftr-477	1140	12	1990	1990	NUM
ftr-477	1140	13	)	)	PUNCT
ftr-477	1140	14	.	.	PUNCT
ftr-477	1141	1	155	155	NUM
ftr-477	1141	2	.	.	PUNCT
ftr-477	1142	1	miller	miller	PROPN
ftr-477	1142	2	v.	v.	PROPN
ftr-477	1142	3	commissioner	commissioner	PROPN
ftr-477	1142	4	,	,	PUNCT
ftr-477	1142	5	65	65	NUM
ftr-477	1142	6	t.c	t.c	PROPN
ftr-477	1142	7	.	.	PROPN
ftr-477	1142	8	memo	memo	NOUN
ftr-477	1142	9	(	(	PUNCT
ftr-477	1142	10	cch	cch	PROPN
ftr-477	1142	11	)	)	PUNCT
ftr-477	1142	12	1884	1884	NUM
ftr-477	1142	13	,	,	PUNCT
ftr-477	1142	14	t.c	t.c	PROPN
ftr-477	1142	15	.	.	PROPN
ftr-477	1142	16	memo	memo	NOUN
ftr-477	1142	17	(	(	PUNCT
ftr-477	1142	18	p	p	NOUN
ftr-477	1142	19	-	-	PUNCT
ftr-477	1142	20	h	h	NOUN
ftr-477	1142	21	)	)	PUNCT
ftr-477	1142	22	93,049	93,049	NUM
ftr-477	1142	23	(	(	PUNCT
ftr-477	1142	24	1993	1993	NUM
ftr-477	1142	25	)	)	PUNCT
ftr-477	1142	26	.	.	PUNCT
ftr-477	1143	1	19951	19951	NUM
ftr-477	1143	2	florida	florida	PROPN
ftr-477	1143	3	tax	tax	PROPN
ftr-477	1143	4	review	review	NOUN
ftr-477	1143	5	a	a	DET
ftr-477	1143	6	final	final	ADJ
ftr-477	1143	7	point	point	NOUN
ftr-477	1143	8	on	on	ADP
ftr-477	1143	9	this	this	DET
ftr-477	1143	10	issue	issue	NOUN
ftr-477	1143	11	is	be	AUX
ftr-477	1143	12	that	that	SCONJ
ftr-477	1143	13	a	a	DET
ftr-477	1143	14	statutory	statutory	ADJ
ftr-477	1143	15	exclusion	exclusion	NOUN
ftr-477	1143	16	from	from	ADP
ftr-477	1143	17	income	income	NOUN
ftr-477	1143	18	of	of	ADP
ftr-477	1143	19	an	an	DET
ftr-477	1143	20	item	item	NOUN
ftr-477	1143	21	that	that	PRON
ftr-477	1143	22	would	would	AUX
ftr-477	1143	23	otherwise	otherwise	ADV
ftr-477	1143	24	be	be	AUX
ftr-477	1143	25	taxable	taxable	ADJ
ftr-477	1143	26	is	be	AUX
ftr-477	1143	27	a	a	DET
ftr-477	1143	28	departure	departure	NOUN
ftr-477	1143	29	from	from	ADP
ftr-477	1143	30	the	the	DET
ftr-477	1143	31	basic	basic	ADJ
ftr-477	1143	32	tax	tax	NOUN
ftr-477	1143	33	scheme	scheme	NOUN
ftr-477	1143	34	.	.	PUNCT
ftr-477	1144	1	such	such	ADJ
ftr-477	1144	2	departures	departure	NOUN
ftr-477	1144	3	are	be	AUX
ftr-477	1144	4	not	not	PART
ftr-477	1144	5	extraordinary	extraordinary	ADJ
ftr-477	1144	6	in	in	ADP
ftr-477	1144	7	the	the	DET
ftr-477	1144	8	code	code	NOUN
ftr-477	1144	9	,	,	PUNCT
ftr-477	1144	10	but	but	CCONJ
ftr-477	1144	11	their	their	PRON
ftr-477	1144	12	scope	scope	NOUN
ftr-477	1144	13	should	should	AUX
ftr-477	1144	14	not	not	PART
ftr-477	1144	15	be	be	AUX
ftr-477	1144	16	expanded	expand	VERB
ftr-477	1144	17	by	by	ADP
ftr-477	1144	18	an	an	DET
ftr-477	1144	19	especially	especially	ADV
ftr-477	1144	20	liberal	liberal	ADJ
ftr-477	1144	21	construction	construction	NOUN
ftr-477	1144	22	unless	unless	SCONJ
ftr-477	1144	23	the	the	DET
ftr-477	1144	24	text	text	NOUN
ftr-477	1144	25	of	of	ADP
ftr-477	1144	26	the	the	DET
ftr-477	1144	27	statute	statute	NOUN
ftr-477	1144	28	,	,	PUNCT
ftr-477	1144	29	or	or	CCONJ
ftr-477	1144	30	policy	policy	NOUN
ftr-477	1144	31	considerations	consideration	NOUN
ftr-477	1144	32	,	,	PUNCT
ftr-477	1144	33	or	or	CCONJ
ftr-477	1144	34	the	the	DET
ftr-477	1144	35	legislative	legislative	ADJ
ftr-477	1144	36	history	history	NOUN
ftr-477	1144	37	of	of	ADP
ftr-477	1144	38	the	the	DET
ftr-477	1144	39	provision	provision	NOUN
ftr-477	1144	40	indicates	indicate	VERB
ftr-477	1144	41	that	that	SCONJ
ftr-477	1144	42	a	a	DET
ftr-477	1144	43	broader	broad	ADJ
ftr-477	1144	44	reading	reading	NOUN
ftr-477	1144	45	is	be	AUX
ftr-477	1144	46	warranted	warrant	VERB
ftr-477	1144	47	.	.	PUNCT
ftr-477	1145	1	none	none	NOUN
ftr-477	1145	2	of	of	ADP
ftr-477	1145	3	those	those	DET
ftr-477	1145	4	considerations	consideration	NOUN
ftr-477	1145	5	applies	apply	VERB
ftr-477	1145	6	to	to	ADP
ftr-477	1145	7	section	section	NOUN
ftr-477	1145	8	104(a)(2	104(a)(2	NUM
ftr-477	1145	9	)	)	PUNCT
ftr-477	1145	10	.	.	PUNCT
ftr-477	1146	1	vi	vi	X
ftr-477	1146	2	.	.	NOUN
ftr-477	1146	3	age	age	NOUN
ftr-477	1146	4	discrimination	discrimination	NOUN
ftr-477	1146	5	the	the	DET
ftr-477	1146	6	age	age	NOUN
ftr-477	1146	7	discrimination	discrimination	NOUN
ftr-477	1146	8	in	in	ADP
ftr-477	1146	9	employment	employment	NOUN
ftr-477	1146	10	act	act	NOUN
ftr-477	1146	11	of	of	ADP
ftr-477	1146	12	1967	1967	NUM
ftr-477	1146	13	(	(	PUNCT
ftr-477	1146	14	adea	adea	X
ftr-477	1146	15	)	)	PUNCT
ftr-477	1146	16	156	156	NUM
ftr-477	1146	17	permits	permit	VERB
ftr-477	1146	18	only	only	ADV
ftr-477	1146	19	two	two	NUM
ftr-477	1146	20	types	type	NOUN
ftr-477	1146	21	of	of	ADP
ftr-477	1146	22	damages	damage	NOUN
ftr-477	1146	23	to	to	PART
ftr-477	1146	24	be	be	AUX
ftr-477	1146	25	awarded	award	VERB
ftr-477	1146	26	for	for	ADP
ftr-477	1146	27	violations	violation	NOUN
ftr-477	1146	28	of	of	ADP
ftr-477	1146	29	that	that	DET
ftr-477	1146	30	act	act	NOUN
ftr-477	1146	31	.	.	PUNCT
ftr-477	1147	1	the	the	DET
ftr-477	1147	2	victim	victim	NOUN
ftr-477	1147	3	can	can	AUX
ftr-477	1147	4	obtain	obtain	VERB
ftr-477	1147	5	backpay	backpay	NOUN
ftr-477	1147	6	,	,	PUNCT
ftr-477	1147	7	and	and	CCONJ
ftr-477	1147	8	,	,	PUNCT
ftr-477	1147	9	if	if	SCONJ
ftr-477	1147	10	the	the	DET
ftr-477	1147	11	employer	employer	NOUN
ftr-477	1147	12	's	's	PART
ftr-477	1147	13	violation	violation	NOUN
ftr-477	1147	14	was	be	AUX
ftr-477	1147	15	willful	willful	ADJ
ftr-477	1147	16	,	,	PUNCT
ftr-477	1147	17	liquidated	liquidate	VERB
ftr-477	1147	18	damages	damage	NOUN
ftr-477	1147	19	equal	equal	ADJ
ftr-477	1147	20	to	to	ADP
ftr-477	1147	21	the	the	DET
ftr-477	1147	22	backpay	backpay	NOUN
ftr-477	1147	23	are	be	AUX
ftr-477	1147	24	awarded	award	VERB
ftr-477	1147	25	.	.	PUNCT
ftr-477	1148	1	equitable	equitable	ADJ
ftr-477	1148	2	relief	relief	NOUN
ftr-477	1148	3	can	can	AUX
ftr-477	1148	4	also	also	ADV
ftr-477	1148	5	be	be	AUX
ftr-477	1148	6	granted	grant	VERB
ftr-477	1148	7	.	.	PUNCT
ftr-477	1149	1	apart	apart	ADV
ftr-477	1149	2	from	from	ADP
ftr-477	1149	3	liquidated	liquidate	VERB
ftr-477	1149	4	damages	damage	NOUN
ftr-477	1149	5	,	,	PUNCT
ftr-477	1149	6	the	the	DET
ftr-477	1149	7	victim	victim	NOUN
ftr-477	1149	8	can	can	AUX
ftr-477	1149	9	not	not	PART
ftr-477	1149	10	recover	recover	VERB
ftr-477	1149	11	damages	damage	NOUN
ftr-477	1149	12	for	for	ADP
ftr-477	1149	13	noneconomic	noneconomic	ADJ
ftr-477	1149	14	harm	harm	NOUN
ftr-477	1149	15	such	such	ADJ
ftr-477	1149	16	as	as	ADP
ftr-477	1149	17	emotional	emotional	ADJ
ftr-477	1149	18	distress	distress	NOUN
ftr-477	1149	19	.	.	PUNCT
ftr-477	1150	1	5	5	NUM
ftr-477	1150	2	7	7	NUM
ftr-477	1150	3	because	because	SCONJ
ftr-477	1150	4	of	of	ADP
ftr-477	1150	5	the	the	DET
ftr-477	1150	6	change	change	NOUN
ftr-477	1150	7	that	that	PRON
ftr-477	1150	8	the	the	DET
ftr-477	1150	9	burke	burke	PROPN
ftr-477	1150	10	decision	decision	NOUN
ftr-477	1150	11	caused	cause	VERB
ftr-477	1150	12	in	in	ADP
ftr-477	1150	13	the	the	DET
ftr-477	1150	14	analytical	analytical	ADJ
ftr-477	1150	15	framework	framework	NOUN
ftr-477	1150	16	employed	employ	VERB
ftr-477	1150	17	under	under	ADP
ftr-477	1150	18	section	section	NOUN
ftr-477	1150	19	104(a)(2	104(a)(2	NUM
ftr-477	1150	20	)	)	PUNCT
ftr-477	1150	21	,	,	PUNCT
ftr-477	1150	22	pre	pre	ADJ
ftr-477	1150	23	-	-	ADJ
ftr-477	1150	24	burke	burke	ADJ
ftr-477	1150	25	decisions	decision	NOUN
ftr-477	1150	26	on	on	ADP
ftr-477	1150	27	the	the	DET
ftr-477	1150	28	excludability	excludability	NOUN
ftr-477	1150	29	of	of	ADP
ftr-477	1150	30	age	age	NOUN
ftr-477	1150	31	discrimination	discrimination	NOUN
ftr-477	1150	32	damages	damage	NOUN
ftr-477	1150	33	are	be	AUX
ftr-477	1150	34	not	not	PART
ftr-477	1150	35	helpful	helpful	ADJ
ftr-477	1150	36	to	to	ADP
ftr-477	1150	37	the	the	DET
ftr-477	1150	38	current	current	ADJ
ftr-477	1150	39	resolution	resolution	NOUN
ftr-477	1150	40	of	of	ADP
ftr-477	1150	41	that	that	DET
ftr-477	1150	42	issue	issue	NOUN
ftr-477	1150	43	and	and	CCONJ
ftr-477	1150	44	therefore	therefore	ADV
ftr-477	1150	45	are	be	AUX
ftr-477	1150	46	not	not	PART
ftr-477	1150	47	discussed	discuss	VERB
ftr-477	1150	48	here	here	ADV
ftr-477	1150	49	.	.	PUNCT
ftr-477	1151	1	since	since	SCONJ
ftr-477	1151	2	burke	burke	PROPN
ftr-477	1151	3	was	be	AUX
ftr-477	1151	4	decided	decide	VERB
ftr-477	1151	5	in	in	ADP
ftr-477	1151	6	1992	1992	NUM
ftr-477	1151	7	,	,	PUNCT
ftr-477	1151	8	the	the	DET
ftr-477	1151	9	focus	focus	NOUN
ftr-477	1151	10	of	of	ADP
ftr-477	1151	11	the	the	DET
ftr-477	1151	12	courts	court	NOUN
ftr-477	1151	13	has	have	AUX
ftr-477	1151	14	been	be	AUX
ftr-477	1151	15	on	on	ADP
ftr-477	1151	16	whether	whether	SCONJ
ftr-477	1151	17	the	the	DET
ftr-477	1151	18	range	range	NOUN
ftr-477	1151	19	of	of	ADP
ftr-477	1151	20	damages	damage	NOUN
ftr-477	1151	21	available	available	ADJ
ftr-477	1151	22	for	for	ADP
ftr-477	1151	23	victims	victim	NOUN
ftr-477	1151	24	of	of	ADP
ftr-477	1151	25	age	age	NOUN
ftr-477	1151	26	discrimination	discrimination	NOUN
ftr-477	1151	27	is	be	AUX
ftr-477	1151	28	sufficiently	sufficiently	ADV
ftr-477	1151	29	broad	broad	ADJ
ftr-477	1151	30	to	to	PART
ftr-477	1151	31	make	make	VERB
ftr-477	1151	32	the	the	DET
ftr-477	1151	33	victim	victim	NOUN
ftr-477	1151	34	's	's	PART
ftr-477	1151	35	claim	claim	NOUN
ftr-477	1151	36	"	"	PUNCT
ftr-477	1151	37	tort	tort	NOUN
ftr-477	1151	38	-	-	PUNCT
ftr-477	1151	39	type	type	NOUN
ftr-477	1151	40	.	.	PUNCT
ftr-477	1151	41	"	"	PUNCT
ftr-477	1152	1	the	the	DET
ftr-477	1152	2	courts	court	NOUN
ftr-477	1152	3	are	be	AUX
ftr-477	1152	4	divided	divide	VERB
ftr-477	1152	5	on	on	ADP
ftr-477	1152	6	this	this	DET
ftr-477	1152	7	issue	issue	NOUN
ftr-477	1152	8	.	.	PUNCT
ftr-477	1153	1	the	the	DET
ftr-477	1153	2	tax	tax	NOUN
ftr-477	1153	3	court	court	NOUN
ftr-477	1153	4	and	and	CCONJ
ftr-477	1153	5	the	the	DET
ftr-477	1153	6	ninth	ninth	ADJ
ftr-477	1153	7	circuit	circuit	NOUN
ftr-477	1153	8	have	have	AUX
ftr-477	1153	9	held	hold	VERB
ftr-477	1153	10	that	that	SCONJ
ftr-477	1153	11	the	the	DET
ftr-477	1153	12	range	range	NOUN
ftr-477	1153	13	of	of	ADP
ftr-477	1153	14	available	available	ADJ
ftr-477	1153	15	damages	damage	NOUN
ftr-477	1153	16	provided	provide	VERB
ftr-477	1153	17	by	by	ADP
ftr-477	1153	18	adea	adea	NOUN
ftr-477	1153	19	is	be	AUX
ftr-477	1153	20	sufficiently	sufficiently	ADV
ftr-477	1153	21	broad	broad	ADJ
ftr-477	1153	22	to	to	PART
ftr-477	1153	23	warrant	warrant	VERB
ftr-477	1153	24	exclusion	exclusion	NOUN
ftr-477	1153	25	of	of	ADP
ftr-477	1153	26	both	both	PRON
ftr-477	1153	27	backpay	backpay	NOUN
ftr-477	1153	28	awards	award	NOUN
ftr-477	1153	29	and	and	CCONJ
ftr-477	1153	30	liquidated	liquidate	VERB
ftr-477	1153	31	damages	damage	NOUN
ftr-477	1153	32	under	under	ADP
ftr-477	1153	33	that	that	DET
ftr-477	1153	34	act	act	NOUN
ftr-477	1153	35	.	.	PUNCT
ftr-477	1153	36	'	'	PUNCT
ftr-477	1154	1	the	the	DET
ftr-477	1154	2	seventh	seventh	ADJ
ftr-477	1154	3	circuit	circuit	NOUN
ftr-477	1154	4	has	have	AUX
ftr-477	1154	5	held	hold	VERB
ftr-477	1154	6	that	that	SCONJ
ftr-477	1154	7	all	all	DET
ftr-477	1154	8	adea	adea	ADJ
ftr-477	1154	9	damages	damage	NOUN
ftr-477	1154	10	are	be	AUX
ftr-477	1154	11	taxable	taxable	ADJ
ftr-477	1154	12	.	.	PUNCT
ftr-477	1155	1	5	5	NUM
ftr-477	1155	2	9	9	NUM
ftr-477	1155	3	without	without	ADP
ftr-477	1155	4	writing	write	VERB
ftr-477	1155	5	an	an	DET
ftr-477	1155	6	opinion	opinion	NOUN
ftr-477	1155	7	,	,	PUNCT
ftr-477	1155	8	the	the	DET
ftr-477	1155	9	fifth	fifth	ADJ
ftr-477	1155	10	circuit	circuit	NOUN
ftr-477	1155	11	has	have	AUX
ftr-477	1155	12	affirmed	affirm	VERB
ftr-477	1155	13	a	a	DET
ftr-477	1155	14	tax	tax	NOUN
ftr-477	1155	15	court	court	NOUN
ftr-477	1155	16	decision	decision	NOUN
ftr-477	1155	17	holding	hold	VERB
ftr-477	1155	18	that	that	SCONJ
ftr-477	1155	19	adea	adea	NOUN
ftr-477	1155	20	damages	damage	NOUN
ftr-477	1155	21	are	be	AUX
ftr-477	1155	22	excluded	exclude	VERB
ftr-477	1155	23	from	from	ADP
ftr-477	1155	24	income	income	NOUN
ftr-477	1155	25	,	,	PUNCT
ftr-477	1155	26	and	and	CCONJ
ftr-477	1155	27	the	the	DET
ftr-477	1155	28	supreme	supreme	PROPN
ftr-477	1155	29	court	court	PROPN
ftr-477	1155	30	has	have	AUX
ftr-477	1155	31	granted	grant	VERB
ftr-477	1155	32	certiorari	certiorari	NOUN
ftr-477	1155	33	in	in	ADP
ftr-477	1155	34	that	that	PRON
ftr-477	1155	35	case.160	case.160	NOUN
ftr-477	1155	36	156	156	NUM
ftr-477	1155	37	.	.	NOUN
ftr-477	1155	38	29	29	NUM
ftr-477	1155	39	u.s.c	u.s.c	NOUN
ftr-477	1155	40	.	.	PUNCT
ftr-477	1156	1	§	§	PROPN
ftr-477	1156	2	§	§	PROPN
ftr-477	1156	3	621	621	NUM
ftr-477	1156	4	-	-	SYM
ftr-477	1156	5	634	634	NUM
ftr-477	1156	6	(	(	PUNCT
ftr-477	1156	7	1994	1994	NUM
ftr-477	1156	8	)	)	PUNCT
ftr-477	1156	9	.	.	PUNCT
ftr-477	1157	1	157	157	NUM
ftr-477	1157	2	.	.	PUNCT
ftr-477	1158	1	see	see	VERB
ftr-477	1158	2	,	,	PUNCT
ftr-477	1158	3	e.g.	e.g.	ADV
ftr-477	1158	4	,	,	PUNCT
ftr-477	1158	5	downey	downey	PROPN
ftr-477	1158	6	v.	v.	PROPN
ftr-477	1158	7	commissioner	commissioner	PROPN
ftr-477	1158	8	,	,	PUNCT
ftr-477	1158	9	33	33	NUM
ftr-477	1158	10	f.3d	f.3d	NUM
ftr-477	1158	11	836	836	NUM
ftr-477	1158	12	(	(	PUNCT
ftr-477	1158	13	7th	7th	ADJ
ftr-477	1158	14	cir	cir	NOUN
ftr-477	1158	15	.	.	PROPN
ftr-477	1158	16	1994	1994	NUM
ftr-477	1158	17	)	)	PUNCT
ftr-477	1158	18	,	,	PUNCT
ftr-477	1158	19	petition	petition	NOUN
ftr-477	1158	20	for	for	ADP
ftr-477	1158	21	cert	cert	NOUN
ftr-477	1158	22	.	.	PUNCT
ftr-477	1159	1	filed	file	VERB
ftr-477	1159	2	,	,	PUNCT
ftr-477	1159	3	63	63	NUM
ftr-477	1159	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	1159	5	.	.	PROPN
ftr-477	1159	6	3476	3476	NUM
ftr-477	1159	7	(	(	PUNCT
ftr-477	1159	8	u.s	u.s	PROPN
ftr-477	1159	9	.	.	PROPN
ftr-477	1159	10	dec	dec	PROPN
ftr-477	1159	11	.	.	PROPN
ftr-477	1159	12	5	5	NUM
ftr-477	1159	13	,	,	PUNCT
ftr-477	1159	14	1994	1994	NUM
ftr-477	1159	15	)	)	PUNCT
ftr-477	1159	16	(	(	PUNCT
ftr-477	1159	17	no	no	INTJ
ftr-477	1159	18	.	.	NOUN
ftr-477	1159	19	94	94	NUM
ftr-477	1159	20	-	-	SYM
ftr-477	1159	21	999	999	NUM
ftr-477	1159	22	)	)	PUNCT
ftr-477	1159	23	.	.	PUNCT
ftr-477	1160	1	the	the	DET
ftr-477	1160	2	damage	damage	NOUN
ftr-477	1160	3	provision	provision	NOUN
ftr-477	1160	4	of	of	ADP
ftr-477	1160	5	the	the	DET
ftr-477	1160	6	adea	adea	NOUN
ftr-477	1160	7	is	be	AUX
ftr-477	1160	8	set	set	VERB
ftr-477	1160	9	forth	forth	ADV
ftr-477	1160	10	in	in	ADP
ftr-477	1160	11	29	29	NUM
ftr-477	1160	12	u.s.c	u.s.c	ADJ
ftr-477	1160	13	.	.	PUNCT
ftr-477	1161	1	§	§	PROPN
ftr-477	1161	2	626(b	626(b	PROPN
ftr-477	1161	3	)	)	PUNCT
ftr-477	1161	4	(	(	PUNCT
ftr-477	1161	5	1994	1994	NUM
ftr-477	1161	6	)	)	PUNCT
ftr-477	1161	7	,	,	PUNCT
ftr-477	1161	8	which	which	PRON
ftr-477	1161	9	incorporates	incorporate	VERB
ftr-477	1161	10	by	by	ADP
ftr-477	1161	11	reference	reference	NOUN
ftr-477	1161	12	the	the	DET
ftr-477	1161	13	damage	damage	NOUN
ftr-477	1161	14	provisions	provision	NOUN
ftr-477	1161	15	of	of	ADP
ftr-477	1161	16	the	the	DET
ftr-477	1161	17	fair	fair	ADJ
ftr-477	1161	18	labor	labor	NOUN
ftr-477	1161	19	standard	standard	PROPN
ftr-477	1161	20	act	act	NOUN
ftr-477	1161	21	(	(	PUNCT
ftr-477	1161	22	29	29	NUM
ftr-477	1161	23	u.s.c	u.s.c	ADJ
ftr-477	1161	24	.	.	PUNCT
ftr-477	1162	1	§	§	PROPN
ftr-477	1162	2	216	216	NUM
ftr-477	1162	3	(	(	PUNCT
ftr-477	1162	4	1994	1994	NUM
ftr-477	1162	5	)	)	PUNCT
ftr-477	1163	1	[	[	X
ftr-477	1163	2	other	other	ADJ
ftr-477	1163	3	than	than	ADP
ftr-477	1163	4	subsection	subsection	NOUN
ftr-477	1163	5	(	(	PUNCT
ftr-477	1163	6	a	a	NOUN
ftr-477	1163	7	)	)	PUNCT
ftr-477	1163	8	thereof	thereof	ADV
ftr-477	1163	9	]	]	PUNCT
ftr-477	1163	10	)	)	PUNCT
ftr-477	1163	11	,	,	PUNCT
ftr-477	1163	12	except	except	SCONJ
ftr-477	1163	13	that	that	SCONJ
ftr-477	1163	14	"	"	PUNCT
ftr-477	1163	15	liquidated	liquidate	VERB
ftr-477	1163	16	damages	damage	NOUN
ftr-477	1163	17	shall	shall	AUX
ftr-477	1163	18	be	be	AUX
ftr-477	1163	19	payable	payable	ADJ
ftr-477	1163	20	only	only	ADV
ftr-477	1163	21	in	in	ADP
ftr-477	1163	22	cases	case	NOUN
ftr-477	1163	23	of	of	ADP
ftr-477	1163	24	willful	willful	ADJ
ftr-477	1163	25	violations	violation	NOUN
ftr-477	1163	26	.	.	PUNCT
ftr-477	1163	27	"	"	PUNCT
ftr-477	1164	1	158	158	NUM
ftr-477	1164	2	.	.	PUNCT
ftr-477	1165	1	schmitz	schmitz	PROPN
ftr-477	1165	2	v.	v.	PROPN
ftr-477	1165	3	commissioner	commissioner	PROPN
ftr-477	1165	4	,	,	PUNCT
ftr-477	1165	5	34	34	NUM
ftr-477	1165	6	f.3d	f.3d	NUM
ftr-477	1165	7	790	790	NUM
ftr-477	1165	8	(	(	PUNCT
ftr-477	1165	9	9th	9th	ADJ
ftr-477	1165	10	cir	cir	NOUN
ftr-477	1165	11	.	.	PROPN
ftr-477	1165	12	1994	1994	NUM
ftr-477	1165	13	)	)	PUNCT
ftr-477	1165	14	,	,	PUNCT
ftr-477	1165	15	petition	petition	NOUN
ftr-477	1165	16	for	for	ADP
ftr-477	1165	17	cert	cert	NOUN
ftr-477	1165	18	.	.	PUNCT
ftr-477	1166	1	filed	file	VERB
ftr-477	1166	2	,	,	PUNCT
ftr-477	1166	3	63	63	NUM
ftr-477	1166	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	1166	5	.	.	PROPN
ftr-477	1166	6	3462	3462	NUM
ftr-477	1166	7	(	(	PUNCT
ftr-477	1166	8	u.s	u.s	PROPN
ftr-477	1166	9	.	.	PROPN
ftr-477	1166	10	nov	nov	PROPN
ftr-477	1166	11	.	.	PROPN
ftr-477	1166	12	23	23	NUM
ftr-477	1166	13	,	,	PUNCT
ftr-477	1166	14	1994	1994	NUM
ftr-477	1166	15	)	)	PUNCT
ftr-477	1166	16	(	(	PUNCT
ftr-477	1166	17	no	no	INTJ
ftr-477	1166	18	.	.	NOUN
ftr-477	1167	1	94	94	NUM
ftr-477	1167	2	-	-	SYM
ftr-477	1167	3	944	944	NUM
ftr-477	1167	4	)	)	PUNCT
ftr-477	1167	5	;	;	PUNCT
ftr-477	1168	1	downey	downey	PROPN
ftr-477	1168	2	v.	v.	PROPN
ftr-477	1168	3	commissioner	commissioner	PROPN
ftr-477	1168	4	,	,	PUNCT
ftr-477	1168	5	100	100	NUM
ftr-477	1168	6	t.c	t.c	PROPN
ftr-477	1168	7	.	.	PROPN
ftr-477	1168	8	634	634	NUM
ftr-477	1168	9	(	(	PUNCT
ftr-477	1168	10	1993	1993	NUM
ftr-477	1168	11	)	)	PUNCT
ftr-477	1168	12	(	(	PUNCT
ftr-477	1168	13	reviewed	review	VERB
ftr-477	1168	14	by	by	ADP
ftr-477	1168	15	the	the	DET
ftr-477	1168	16	court	court	NOUN
ftr-477	1168	17	)	)	PUNCT
ftr-477	1168	18	,	,	PUNCT
ftr-477	1168	19	rev'd	rev'd	VERB
ftr-477	1168	20	,	,	PUNCT
ftr-477	1168	21	33	33	NUM
ftr-477	1168	22	f.3d	f.3d	NUM
ftr-477	1168	23	836	836	NUM
ftr-477	1168	24	(	(	PUNCT
ftr-477	1168	25	7th	7th	ADJ
ftr-477	1168	26	cir	cir	NOUN
ftr-477	1168	27	.	.	PROPN
ftr-477	1168	28	1994	1994	NUM
ftr-477	1168	29	)	)	PUNCT
ftr-477	1168	30	.	.	PUNCT
ftr-477	1169	1	159	159	NUM
ftr-477	1169	2	.	.	PUNCT
ftr-477	1170	1	downey	downey	PROPN
ftr-477	1170	2	v.	v.	PROPN
ftr-477	1170	3	commissioner	commissioner	PROPN
ftr-477	1170	4	,	,	PUNCT
ftr-477	1170	5	33	33	NUM
ftr-477	1170	6	f.3d	f.3d	NUM
ftr-477	1170	7	836	836	NUM
ftr-477	1170	8	(	(	PUNCT
ftr-477	1170	9	7th	7th	ADJ
ftr-477	1170	10	cir	cir	NOUN
ftr-477	1170	11	.	.	PROPN
ftr-477	1170	12	1994	1994	NUM
ftr-477	1170	13	)	)	PUNCT
ftr-477	1170	14	.	.	PUNCT
ftr-477	1171	1	160	160	NUM
ftr-477	1171	2	.	.	PUNCT
ftr-477	1171	3	schleier	schleier	PROPN
ftr-477	1171	4	v.	v.	ADP
ftr-477	1171	5	commissioner	commissioner	NOUN
ftr-477	1171	6	,	,	PUNCT
ftr-477	1171	7	26	26	NUM
ftr-477	1171	8	f.3d	f.3d	NUM
ftr-477	1171	9	1119	1119	NUM
ftr-477	1171	10	(	(	PUNCT
ftr-477	1171	11	5th	5th	ADJ
ftr-477	1171	12	cir	cir	NOUN
ftr-477	1171	13	.	.	PUNCT
ftr-477	1171	14	)	)	PUNCT
ftr-477	1171	15	,	,	PUNCT
ftr-477	1171	16	cert	cert	NOUN
ftr-477	1171	17	.	.	PUNCT
ftr-477	1172	1	granted	grant	VERB
ftr-477	1172	2	,	,	PUNCT
ftr-477	1172	3	115	115	NUM
ftr-477	1172	4	s.	s.	PROPN
ftr-477	1172	5	ct	ct	PROPN
ftr-477	1172	6	.	.	PROPN
ftr-477	1173	1	507	507	NUM
ftr-477	1173	2	(	(	PUNCT
ftr-477	1173	3	1994	1994	NUM
ftr-477	1173	4	)	)	PUNCT
ftr-477	1173	5	.	.	PUNCT
ftr-477	1174	1	[	[	X
ftr-477	1174	2	vol	vol	NOUN
ftr-477	1174	3	.	.	NOUN
ftr-477	1174	4	2:6	2:6	NUM
ftr-477	1174	5	compensatory	compensatory	ADJ
ftr-477	1174	6	and	and	CCONJ
ftr-477	1174	7	pnfitive	pnfitive	ADJ
ftr-477	1174	8	damages	damage	NOUN
ftr-477	1174	9	the	the	DET
ftr-477	1174	10	question	question	NOUN
ftr-477	1174	11	of	of	ADP
ftr-477	1174	12	whether	whether	SCONJ
ftr-477	1174	13	the	the	DET
ftr-477	1174	14	range	range	NOUN
ftr-477	1174	15	of	of	ADP
ftr-477	1174	16	damages	damage	NOUN
ftr-477	1174	17	provided	provide	VERB
ftr-477	1174	18	by	by	ADP
ftr-477	1174	19	adea	adea	NOUN
ftr-477	1174	20	is	be	AUX
ftr-477	1174	21	broad	broad	ADJ
ftr-477	1174	22	enough	enough	ADV
ftr-477	1174	23	has	have	AUX
ftr-477	1174	24	centered	center	VERB
ftr-477	1174	25	on	on	ADP
ftr-477	1174	26	the	the	DET
ftr-477	1174	27	characterization	characterization	NOUN
ftr-477	1174	28	of	of	ADP
ftr-477	1174	29	the	the	DET
ftr-477	1174	30	provision	provision	NOUN
ftr-477	1174	31	for	for	ADP
ftr-477	1174	32	liquidated	liquidate	VERB
ftr-477	1174	33	damages	damage	NOUN
ftr-477	1174	34	.	.	PUNCT
ftr-477	1175	1	that	that	SCONJ
ftr-477	1175	2	liquidated	liquidate	VERB
ftr-477	1175	3	damages	damage	NOUN
ftr-477	1175	4	are	be	AUX
ftr-477	1175	5	available	available	ADJ
ftr-477	1175	6	only	only	ADV
ftr-477	1175	7	when	when	SCONJ
ftr-477	1175	8	the	the	DET
ftr-477	1175	9	employer	employer	NOUN
ftr-477	1175	10	acted	act	VERB
ftr-477	1175	11	willfully	willfully	ADV
ftr-477	1175	12	indicates	indicate	VERB
ftr-477	1175	13	that	that	SCONJ
ftr-477	1175	14	the	the	DET
ftr-477	1175	15	damages	damage	NOUN
ftr-477	1175	16	are	be	AUX
ftr-477	1175	17	designed	design	VERB
ftr-477	1175	18	to	to	PART
ftr-477	1175	19	punish	punish	VERB
ftr-477	1175	20	wrongful	wrongful	ADJ
ftr-477	1175	21	behavior	behavior	NOUN
ftr-477	1175	22	and	and	CCONJ
ftr-477	1175	23	deter	deter	VERB
ftr-477	1175	24	future	future	ADJ
ftr-477	1175	25	violations	violation	NOUN
ftr-477	1175	26	.	.	PUNCT
ftr-477	1176	1	however	however	ADV
ftr-477	1176	2	,	,	PUNCT
ftr-477	1176	3	neither	neither	CCONJ
ftr-477	1176	4	the	the	DET
ftr-477	1176	5	tax	tax	NOUN
ftr-477	1176	6	court	court	NOUN
ftr-477	1176	7	nor	nor	CCONJ
ftr-477	1176	8	the	the	DET
ftr-477	1176	9	two	two	NUM
ftr-477	1176	10	courts	court	NOUN
ftr-477	1176	11	of	of	ADP
ftr-477	1176	12	appeals	appeal	NOUN
ftr-477	1176	13	that	that	PRON
ftr-477	1176	14	have	have	AUX
ftr-477	1176	15	promulgated	promulgate	VERB
ftr-477	1176	16	written	write	VERB
ftr-477	1176	17	opinions	opinion	NOUN
ftr-477	1176	18	since	since	SCONJ
ftr-477	1176	19	burke	burke	PROPN
ftr-477	1176	20	have	have	AUX
ftr-477	1176	21	characterized	characterize	VERB
ftr-477	1176	22	the	the	DET
ftr-477	1176	23	liquidated	liquidate	VERB
ftr-477	1176	24	damage	damage	NOUN
ftr-477	1176	25	provision	provision	NOUN
ftr-477	1176	26	as	as	ADP
ftr-477	1176	27	exclusively	exclusively	ADV
ftr-477	1176	28	punitive	punitive	ADJ
ftr-477	1176	29	in	in	ADP
ftr-477	1176	30	nature	nature	NOUN
ftr-477	1176	31	.	.	PUNCT
ftr-477	1177	1	the	the	DET
ftr-477	1177	2	seventh	seventh	ADJ
ftr-477	1177	3	circuit	circuit	NOUN
ftr-477	1177	4	said	say	VERB
ftr-477	1177	5	in	in	ADP
ftr-477	1177	6	downey	downey	PROPN
ftr-477	1177	7	iii	iii	PROPN
ftr-477	1177	8	:	:	PUNCT
ftr-477	1177	9	at	at	ADP
ftr-477	1177	10	the	the	DET
ftr-477	1177	11	present	present	ADJ
ftr-477	1177	12	time	time	NOUN
ftr-477	1177	13	,	,	PUNCT
ftr-477	1177	14	there	there	PRON
ftr-477	1177	15	is	be	VERB
ftr-477	1177	16	a	a	DET
ftr-477	1177	17	division	division	NOUN
ftr-477	1177	18	in	in	ADP
ftr-477	1177	19	the	the	DET
ftr-477	1177	20	courts	court	NOUN
ftr-477	1177	21	of	of	ADP
ftr-477	1177	22	appeals	appeal	NOUN
ftr-477	1177	23	over	over	ADP
ftr-477	1177	24	the	the	DET
ftr-477	1177	25	character	character	NOUN
ftr-477	1177	26	of	of	ADP
ftr-477	1177	27	the	the	DET
ftr-477	1177	28	adea	adea	NOUN
ftr-477	1177	29	liquidated	liquidate	VERB
ftr-477	1177	30	damages	damage	NOUN
ftr-477	1177	31	.	.	PUNCT
ftr-477	1178	1	some	some	DET
ftr-477	1178	2	courts	court	NOUN
ftr-477	1178	3	have	have	AUX
ftr-477	1178	4	stated	state	VERB
ftr-477	1178	5	that	that	SCONJ
ftr-477	1178	6	the	the	DET
ftr-477	1178	7	character	character	NOUN
ftr-477	1178	8	of	of	ADP
ftr-477	1178	9	liquidated	liquidate	VERB
ftr-477	1178	10	damages	damage	NOUN
ftr-477	1178	11	is	be	AUX
ftr-477	1178	12	strictly	strictly	ADV
ftr-477	1178	13	punitive	punitive	ADJ
ftr-477	1179	1	[	[	X
ftr-477	1179	2	citations	citation	NOUN
ftr-477	1179	3	to	to	ADP
ftr-477	1179	4	decisions	decision	NOUN
ftr-477	1179	5	of	of	ADP
ftr-477	1179	6	the	the	DET
ftr-477	1179	7	second	second	ADJ
ftr-477	1179	8	,	,	PUNCT
ftr-477	1179	9	ninth	ninth	ADJ
ftr-477	1179	10	and	and	CCONJ
ftr-477	1179	11	eleventh	eleventh	ADJ
ftr-477	1179	12	circuits	circuit	NOUN
ftr-477	1179	13	omitted	omit	VERB
ftr-477	1179	14	]	]	PUNCT
ftr-477	1179	15	,	,	PUNCT
ftr-477	1179	16	while	while	SCONJ
ftr-477	1179	17	others	other	NOUN
ftr-477	1179	18	have	have	AUX
ftr-477	1179	19	stated	state	VERB
ftr-477	1179	20	that	that	SCONJ
ftr-477	1179	21	adea	adea	NOUN
ftr-477	1179	22	liquidated	liquidate	VERB
ftr-477	1179	23	damages	damage	NOUN
ftr-477	1179	24	replace	replace	VERB
ftr-477	1179	25	prejudgment	prejudgment	NOUN
ftr-477	1179	26	interest	interest	NOUN
ftr-477	1180	1	[	[	X
ftr-477	1180	2	citations	citation	NOUN
ftr-477	1180	3	to	to	ADP
ftr-477	1180	4	the	the	DET
ftr-477	1180	5	first	first	ADJ
ftr-477	1180	6	,	,	PUNCT
ftr-477	1180	7	fourth	fourth	ADJ
ftr-477	1180	8	,	,	PUNCT
ftr-477	1180	9	fifth	fifth	ADJ
ftr-477	1180	10	,	,	PUNCT
ftr-477	1180	11	and	and	CCONJ
ftr-477	1180	12	sixth	sixth	ADJ
ftr-477	1180	13	circuits	circuit	NOUN
ftr-477	1180	14	omitted	omit	VERB
ftr-477	1180	15	]	]	PUNCT
ftr-477	1180	16	.	.	PUNCT
ftr-477	1181	1	this	this	DET
ftr-477	1181	2	court	court	NOUN
ftr-477	1181	3	[	[	X
ftr-477	1181	4	in	in	ADP
ftr-477	1181	5	prior	prior	ADJ
ftr-477	1181	6	nontax	nontax	NOUN
ftr-477	1181	7	decisions	decision	NOUN
ftr-477	1181	8	]	]	PUNCT
ftr-477	1181	9	adheres	adhere	VERB
ftr-477	1181	10	to	to	ADP
ftr-477	1181	11	the	the	DET
ftr-477	1181	12	position	position	NOUN
ftr-477	1181	13	that	that	PRON
ftr-477	1181	14	adea	adea	NOUN
ftr-477	1181	15	liquidated	liquidate	VERB
ftr-477	1181	16	damages	damage	NOUN
ftr-477	1181	17	replace	replace	VERB
ftr-477	1181	18	prejudgment	prejudgment	NOUN
ftr-477	1181	19	interest	interest	NOUN
ftr-477	1181	20	.	.	PUNCT
ftr-477	1181	21	'	'	PUNCT
ftr-477	1182	1	6	6	NUM
ftr-477	1182	2	'	'	NUM
ftr-477	1182	3	the	the	DET
ftr-477	1182	4	seventh	seventh	ADJ
ftr-477	1182	5	circuit	circuit	NOUN
ftr-477	1182	6	held	hold	VERB
ftr-477	1182	7	that	that	SCONJ
ftr-477	1182	8	a	a	DET
ftr-477	1182	9	claim	claim	NOUN
ftr-477	1182	10	qualifies	qualify	VERB
ftr-477	1182	11	as	as	ADP
ftr-477	1182	12	tort	tort	NOUN
ftr-477	1182	13	or	or	CCONJ
ftr-477	1182	14	tort	tort	NOUN
ftr-477	1182	15	-	-	PUNCT
ftr-477	1182	16	type	type	NOUN
ftr-477	1182	17	under	under	ADP
ftr-477	1182	18	burke	burke	NOUN
ftr-477	1182	19	only	only	ADV
ftr-477	1182	20	if	if	SCONJ
ftr-477	1182	21	nonpecuniary	nonpecuniary	ADJ
ftr-477	1182	22	damages	damage	NOUN
ftr-477	1182	23	are	be	AUX
ftr-477	1182	24	permitted	permit	VERB
ftr-477	1182	25	.	.	PUNCT
ftr-477	1183	1	having	having	AUX
ftr-477	1183	2	characterized	characterize	VERB
ftr-477	1183	3	the	the	DET
ftr-477	1183	4	liquidated	liquidate	VERB
ftr-477	1183	5	damage	damage	NOUN
ftr-477	1183	6	provision	provision	NOUN
ftr-477	1183	7	in	in	ADP
ftr-477	1183	8	adea	adea	NOUN
ftr-477	1183	9	as	as	ADP
ftr-477	1183	10	not	not	PART
ftr-477	1183	11	being	be	AUX
ftr-477	1183	12	a	a	DET
ftr-477	1183	13	substitute	substitute	NOUN
ftr-477	1183	14	for	for	ADP
ftr-477	1183	15	nonpecuniary	nonpecuniary	ADJ
ftr-477	1183	16	losses	loss	NOUN
ftr-477	1183	17	(	(	PUNCT
ftr-477	1183	18	it	it	PRON
ftr-477	1183	19	is	be	AUX
ftr-477	1183	20	either	either	CCONJ
ftr-477	1183	21	punitive	punitive	ADJ
ftr-477	1183	22	or	or	CCONJ
ftr-477	1183	23	a	a	DET
ftr-477	1183	24	substitute	substitute	NOUN
ftr-477	1183	25	for	for	ADP
ftr-477	1183	26	prejudgment	prejudgment	NOUN
ftr-477	1183	27	interest),'6	interest),'6	NOUN
ftr-477	1183	28	"	"	PUNCT
ftr-477	1183	29	the	the	DET
ftr-477	1183	30	court	court	NOUN
ftr-477	1183	31	concluded	conclude	VERB
ftr-477	1183	32	that	that	SCONJ
ftr-477	1183	33	an	an	DET
ftr-477	1183	34	adea	adea	NOUN
ftr-477	1183	35	claim	claim	NOUN
ftr-477	1183	36	is	be	AUX
ftr-477	1183	37	not	not	PART
ftr-477	1183	38	a	a	DET
ftr-477	1183	39	tort	tort	NOUN
ftr-477	1183	40	or	or	CCONJ
ftr-477	1183	41	tort	tort	NOUN
ftr-477	1183	42	-	-	PUNCT
ftr-477	1183	43	type	type	NOUN
ftr-477	1183	44	claim	claim	NOUN
ftr-477	1183	45	and	and	CCONJ
ftr-477	1183	46	that	that	SCONJ
ftr-477	1183	47	all	all	DET
ftr-477	1183	48	adea	adea	ADJ
ftr-477	1183	49	damages	damage	NOUN
ftr-477	1183	50	are	be	AUX
ftr-477	1183	51	taxable	taxable	ADJ
ftr-477	1183	52	.	.	PUNCT
ftr-477	1184	1	while	while	SCONJ
ftr-477	1184	2	the	the	DET
ftr-477	1184	3	tax	tax	NOUN
ftr-477	1184	4	court	court	NOUN
ftr-477	1184	5	and	and	CCONJ
ftr-477	1184	6	the	the	DET
ftr-477	1184	7	ninth	ninth	ADJ
ftr-477	1184	8	circuit	circuit	NOUN
ftr-477	1184	9	have	have	AUX
ftr-477	1184	10	acknowledged	acknowledge	VERB
ftr-477	1184	11	that	that	SCONJ
ftr-477	1184	12	adea	adea	NOUN
ftr-477	1184	13	liquidated	liquidate	VERB
ftr-477	1184	14	damages	damage	NOUN
ftr-477	1184	15	serve	serve	VERB
ftr-477	1184	16	a	a	DET
ftr-477	1184	17	"	"	PUNCT
ftr-477	1184	18	deterrent	deterrent	NOUN
ftr-477	1184	19	or	or	CCONJ
ftr-477	1184	20	punitive	punitive	ADJ
ftr-477	1184	21	purpose	purpose	NOUN
ftr-477	1184	22	,	,	PUNCT
ftr-477	1184	23	"	"	PUNCT
ftr-477	1184	24	they	they	PRON
ftr-477	1184	25	hold	hold	VERB
ftr-477	1184	26	that	that	SCONJ
ftr-477	1184	27	the	the	DET
ftr-477	1184	28	damages	damage	NOUN
ftr-477	1184	29	also	also	ADV
ftr-477	1184	30	serve	serve	VERB
ftr-477	1184	31	a	a	DET
ftr-477	1184	32	compensatory	compensatory	ADJ
ftr-477	1184	33	purpose	purpose	NOUN
ftr-477	1184	34	-	-	PUNCT
ftr-477	1184	35	to	to	PART
ftr-477	1184	36	compensate	compensate	VERB
ftr-477	1184	37	the	the	DET
ftr-477	1184	38	victim	victim	NOUN
ftr-477	1184	39	for	for	ADP
ftr-477	1184	40	nonpecuniary	nonpecuniary	ADJ
ftr-477	1184	41	losses	loss	NOUN
ftr-477	1184	42	that	that	PRON
ftr-477	1184	43	are	be	AUX
ftr-477	1184	44	too	too	ADV
ftr-477	1184	45	obscure	obscure	ADJ
ftr-477	1184	46	and	and	CCONJ
ftr-477	1184	47	difficult	difficult	ADJ
ftr-477	1184	48	to	to	PART
ftr-477	1184	49	prove	prove	VERB
ftr-477	1184	50	.	.	PUNCT
ftr-477	1184	51	'	'	PUNCT
ftr-477	1185	1	63	63	NUM
ftr-477	1185	2	the	the	DET
ftr-477	1185	3	ninth	ninth	ADJ
ftr-477	1185	4	circuit	circuit	NOUN
ftr-477	1185	5	's	's	PART
ftr-477	1185	6	majority	majority	NOUN
ftr-477	1185	7	opinion	opinion	NOUN
ftr-477	1185	8	in	in	ADP
ftr-477	1185	9	schmitz	schmitz	PROPN
ftr-477	1185	10	explained	explain	VERB
ftr-477	1185	11	away	away	ADP
ftr-477	1185	12	the	the	DET
ftr-477	1185	13	requirement	requirement	NOUN
ftr-477	1185	14	of	of	ADP
ftr-477	1185	15	willfulness	willfulness	NOUN
ftr-477	1185	16	as	as	SCONJ
ftr-477	1185	17	follows	follow	VERB
ftr-477	1185	18	:	:	PUNCT
ftr-477	1185	19	in	in	ADP
ftr-477	1185	20	enacting	enact	VERB
ftr-477	1185	21	adea	adea	NOUN
ftr-477	1185	22	,	,	PUNCT
ftr-477	1185	23	congress	congress	PROPN
ftr-477	1185	24	was	be	AUX
ftr-477	1185	25	likely	likely	ADV
ftr-477	1185	26	attempting	attempt	VERB
ftr-477	1185	27	to	to	PART
ftr-477	1185	28	balance	balance	VERB
ftr-477	1185	29	the	the	DET
ftr-477	1185	30	need	need	NOUN
ftr-477	1185	31	to	to	PART
ftr-477	1185	32	compensate	compensate	VERB
ftr-477	1185	33	victims	victim	NOUN
ftr-477	1185	34	and	and	CCONJ
ftr-477	1185	35	deter	deter	VERB
ftr-477	1185	36	discrimination	discrimination	NOUN
ftr-477	1185	37	with	with	ADP
ftr-477	1185	38	the	the	DET
ftr-477	1185	39	need	need	NOUN
ftr-477	1185	40	to	to	PART
ftr-477	1185	41	protect	protect	VERB
ftr-477	1185	42	businesses	business	NOUN
ftr-477	1185	43	from	from	ADP
ftr-477	1185	44	crushing	crush	VERB
ftr-477	1185	45	liability	liability	NOUN
ftr-477	1185	46	.	.	PUNCT
ftr-477	1186	1	161	161	NUM
ftr-477	1186	2	.	.	PUNCT
ftr-477	1187	1	downey	downey	PROPN
ftr-477	1187	2	v.	v.	PROPN
ftr-477	1187	3	commissioner	commissioner	PROPN
ftr-477	1187	4	,	,	PUNCT
ftr-477	1187	5	33	33	NUM
ftr-477	1187	6	f.3d	f.3d	NUM
ftr-477	1187	7	836	836	NUM
ftr-477	1187	8	.	.	PUNCT
ftr-477	1188	1	839	839	NUM
ftr-477	1188	2	(	(	PUNCT
ftr-477	1188	3	7th	7th	ADJ
ftr-477	1188	4	cir	cir	NOUN
ftr-477	1188	5	.	.	PROPN
ftr-477	1188	6	1994	1994	NUM
ftr-477	1188	7	)	)	PUNCT
ftr-477	1188	8	.	.	PUNCT
ftr-477	1189	1	petition	petition	NOUN
ftr-477	1189	2	for	for	ADP
ftr-477	1189	3	cert	cert	NOUN
ftr-477	1189	4	.	.	PUNCT
ftr-477	1190	1	filed	file	VERB
ftr-477	1190	2	,	,	PUNCT
ftr-477	1190	3	63	63	NUM
ftr-477	1190	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	1190	5	.	.	PROPN
ftr-477	1190	6	3476	3476	NUM
ftr-477	1190	7	(	(	PUNCT
ftr-477	1190	8	u.s	u.s	PROPN
ftr-477	1190	9	.	.	PROPN
ftr-477	1190	10	dec	dec	PROPN
ftr-477	1190	11	.	.	PROPN
ftr-477	1190	12	5	5	NUM
ftr-477	1190	13	.	.	NUM
ftr-477	1190	14	1994	1994	NUM
ftr-477	1190	15	)	)	PUNCT
ftr-477	1191	1	(	(	PUNCT
ftr-477	1191	2	no	no	INTJ
ftr-477	1191	3	.	.	NOUN
ftr-477	1191	4	94	94	NUM
ftr-477	1191	5	-	-	SYM
ftr-477	1191	6	999	999	NUM
ftr-477	1191	7	)	)	PUNCT
ftr-477	1191	8	.	.	PUNCT
ftr-477	1192	1	162	162	NUM
ftr-477	1192	2	.	.	PUNCT
ftr-477	1193	1	for	for	ADP
ftr-477	1193	2	the	the	DET
ftr-477	1193	3	taxability	taxability	NOUN
ftr-477	1193	4	of	of	ADP
ftr-477	1193	5	prejudgment	prejudgment	NOUN
ftr-477	1193	6	interest	interest	NOUN
ftr-477	1193	7	included	include	VERB
ftr-477	1193	8	in	in	ADP
ftr-477	1193	9	damage	damage	NOUN
ftr-477	1193	10	awards	award	NOUN
ftr-477	1193	11	for	for	ADP
ftr-477	1193	12	personal	personal	ADJ
ftr-477	1193	13	injuries	injury	NOUN
ftr-477	1193	14	,	,	PUNCT
ftr-477	1193	15	see	see	VERB
ftr-477	1193	16	part	part	NOUN
ftr-477	1193	17	h.c	h.c	PROPN
ftr-477	1193	18	.	.	PROPN
ftr-477	1193	19	163	163	NUM
ftr-477	1193	20	.	.	PUNCT
ftr-477	1194	1	downey	downey	PROPN
ftr-477	1194	2	v.	v.	PROPN
ftr-477	1194	3	commissioner	commissioner	PROPN
ftr-477	1194	4	,	,	PUNCT
ftr-477	1194	5	100	100	NUM
ftr-477	1194	6	t.c	t.c	PROPN
ftr-477	1194	7	.	.	PROPN
ftr-477	1194	8	634	634	NUM
ftr-477	1194	9	,	,	PUNCT
ftr-477	1194	10	637	637	NUM
ftr-477	1194	11	(	(	PUNCT
ftr-477	1194	12	1993	1993	NUM
ftr-477	1194	13	)	)	PUNCT
ftr-477	1194	14	(	(	PUNCT
ftr-477	1194	15	reviewed	review	VERB
ftr-477	1194	16	by	by	ADP
ftr-477	1194	17	the	the	DET
ftr-477	1194	18	court	court	NOUN
ftr-477	1194	19	)	)	PUNCT
ftr-477	1194	20	(	(	PUNCT
ftr-477	1194	21	downey	downey	PROPN
ftr-477	1194	22	ii	ii	PROPN
ftr-477	1194	23	)	)	PUNCT
ftr-477	1194	24	,	,	PUNCT
ftr-477	1194	25	rev'd	rev'd	VERB
ftr-477	1194	26	,	,	PUNCT
ftr-477	1194	27	33	33	NUM
ftr-477	1194	28	f.3d	f.3d	NUM
ftr-477	1194	29	836	836	NUM
ftr-477	1194	30	(	(	PUNCT
ftr-477	1194	31	7th	7th	ADJ
ftr-477	1194	32	cir	cir	NOUN
ftr-477	1194	33	.	.	PROPN
ftr-477	1194	34	1994	1994	NUM
ftr-477	1194	35	)	)	PUNCT
ftr-477	1194	36	;	;	PUNCT
ftr-477	1195	1	schmitz	schmitz	PROPN
ftr-477	1195	2	v.	v.	PROPN
ftr-477	1195	3	commissioner	commissioner	PROPN
ftr-477	1195	4	.	.	PUNCT
ftr-477	1196	1	34	34	NUM
ftr-477	1196	2	f.3d	f.3d	NUM
ftr-477	1196	3	790	790	NUM
ftr-477	1196	4	,	,	PUNCT
ftr-477	1196	5	794	794	NUM
ftr-477	1196	6	(	(	PUNCT
ftr-477	1196	7	9th	9th	ADJ
ftr-477	1196	8	cir	cir	NOUN
ftr-477	1196	9	.	.	PROPN
ftr-477	1196	10	1994	1994	NUM
ftr-477	1196	11	)	)	PUNCT
ftr-477	1196	12	,	,	PUNCT
ftr-477	1196	13	petition	petition	NOUN
ftr-477	1196	14	for	for	ADP
ftr-477	1196	15	cert	cert	NOUN
ftr-477	1196	16	.	.	PUNCT
ftr-477	1197	1	filed	file	VERB
ftr-477	1197	2	,	,	PUNCT
ftr-477	1197	3	63	63	NUM
ftr-477	1197	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	1197	5	.	.	PROPN
ftr-477	1197	6	3462	3462	NUM
ftr-477	1197	7	(	(	PUNCT
ftr-477	1197	8	u.s	u.s	PROPN
ftr-477	1197	9	.	.	PROPN
ftr-477	1197	10	nov	nov	PROPN
ftr-477	1197	11	.	.	PROPN
ftr-477	1197	12	23	23	NUM
ftr-477	1197	13	.	.	NUM
ftr-477	1197	14	1994	1994	NUM
ftr-477	1197	15	)	)	PUNCT
ftr-477	1198	1	(	(	PUNCT
ftr-477	1198	2	no	no	INTJ
ftr-477	1198	3	.	.	NOUN
ftr-477	1198	4	94	94	NUM
ftr-477	1198	5	-	-	SYM
ftr-477	1198	6	944	944	NUM
ftr-477	1198	7	)	)	PUNCT
ftr-477	1198	8	.	.	PUNCT
ftr-477	1199	1	19951	19951	NUM
ftr-477	1199	2	florida	florida	PROPN
ftr-477	1199	3	tax	tax	NOUN
ftr-477	1199	4	review	review	NOUN
ftr-477	1199	5	unlike	unlike	ADP
ftr-477	1199	6	the	the	DET
ftr-477	1199	7	concurrence	concurrence	NOUN
ftr-477	1199	8	,	,	PUNCT
ftr-477	1199	9	we	we	PRON
ftr-477	1199	10	see	see	VERB
ftr-477	1199	11	nothing	nothing	PRON
ftr-477	1199	12	"	"	PUNCT
ftr-477	1199	13	peculiar	peculiar	ADJ
ftr-477	1199	14	"	"	PUNCT
ftr-477	1199	15	in	in	ADP
ftr-477	1199	16	congress	congress	PROPN
ftr-477	1199	17	's	's	PART
ftr-477	1199	18	decision	decision	NOUN
ftr-477	1199	19	to	to	PART
ftr-477	1199	20	resolve	resolve	VERB
ftr-477	1199	21	these	these	DET
ftr-477	1199	22	competing	compete	VERB
ftr-477	1199	23	interests	interest	NOUN
ftr-477	1199	24	by	by	ADP
ftr-477	1199	25	compensating	compensate	VERB
ftr-477	1199	26	victims	victim	NOUN
ftr-477	1199	27	of	of	ADP
ftr-477	1199	28	willful	willful	ADJ
ftr-477	1199	29	discrimination	discrimination	NOUN
ftr-477	1199	30	at	at	ADP
ftr-477	1199	31	a	a	DET
ftr-477	1199	32	higher	high	ADJ
ftr-477	1199	33	rate	rate	NOUN
ftr-477	1199	34	than	than	ADP
ftr-477	1199	35	victims	victim	NOUN
ftr-477	1199	36	of	of	ADP
ftr-477	1199	37	"	"	PUNCT
ftr-477	1199	38	nonwillful	nonwillful	ADJ
ftr-477	1199	39	"	"	PUNCT
ftr-477	1199	40	discrimination	discrimination	NOUN
ftr-477	1199	41	:	:	PUNCT
ftr-477	1199	42	congress	congress	PROPN
ftr-477	1199	43	has	have	AUX
ftr-477	1199	44	simply	simply	ADV
ftr-477	1199	45	decided	decide	VERB
ftr-477	1199	46	as	as	ADP
ftr-477	1199	47	a	a	DET
ftr-477	1199	48	public	public	ADJ
ftr-477	1199	49	policy	policy	NOUN
ftr-477	1199	50	matter	matter	NOUN
ftr-477	1199	51	that	that	SCONJ
ftr-477	1199	52	only	only	ADJ
ftr-477	1199	53	victims	victim	NOUN
ftr-477	1199	54	of	of	ADP
ftr-477	1199	55	willful	willful	ADJ
ftr-477	1199	56	discrimination	discrimination	NOUN
ftr-477	1199	57	should	should	AUX
ftr-477	1199	58	receive	receive	VERB
ftr-477	1199	59	obscure	obscure	ADJ
ftr-477	1199	60	and	and	CCONJ
ftr-477	1199	61	difficult	difficult	ADJ
ftr-477	1199	62	to	to	PART
ftr-477	1199	63	prove	prove	VERB
ftr-477	1199	64	compensatory	compensatory	ADJ
ftr-477	1199	65	damages	damage	NOUN
ftr-477	1199	66	.	.	PUNCT
ftr-477	1199	67	'	'	PUNCT
ftr-477	1200	1	6	6	NUM
ftr-477	1200	2	judge	judge	NOUN
ftr-477	1200	3	trott	trott	PROPN
ftr-477	1200	4	,	,	PUNCT
ftr-477	1200	5	concurring	concur	VERB
ftr-477	1200	6	with	with	ADP
ftr-477	1200	7	the	the	DET
ftr-477	1200	8	result	result	NOUN
ftr-477	1200	9	reached	reach	VERB
ftr-477	1200	10	by	by	ADP
ftr-477	1200	11	the	the	DET
ftr-477	1200	12	majority	majority	NOUN
ftr-477	1200	13	in	in	ADP
ftr-477	1200	14	schmitz	schmitz	PROPN
ftr-477	1200	15	,	,	PUNCT
ftr-477	1200	16	rejected	reject	VERB
ftr-477	1200	17	the	the	DET
ftr-477	1200	18	majority	majority	NOUN
ftr-477	1200	19	's	's	PART
ftr-477	1200	20	view	view	NOUN
ftr-477	1200	21	that	that	SCONJ
ftr-477	1200	22	adea	adea	NOUN
ftr-477	1200	23	liquidated	liquidate	VERB
ftr-477	1200	24	damages	damage	NOUN
ftr-477	1200	25	serve	serve	VERB
ftr-477	1200	26	a	a	DET
ftr-477	1200	27	compensatory	compensatory	ADJ
ftr-477	1200	28	purpose	purpose	NOUN
ftr-477	1200	29	.	.	PUNCT
ftr-477	1201	1	judge	judge	PROPN
ftr-477	1201	2	trott	trott	PROPN
ftr-477	1201	3	stated	state	VERB
ftr-477	1201	4	that	that	SCONJ
ftr-477	1201	5	the	the	DET
ftr-477	1201	6	legislative	legislative	ADJ
ftr-477	1201	7	history	history	NOUN
ftr-477	1201	8	of	of	ADP
ftr-477	1201	9	the	the	DET
ftr-477	1201	10	adea	adea	NOUN
ftr-477	1201	11	and	and	CCONJ
ftr-477	1201	12	the	the	DET
ftr-477	1201	13	decisions	decision	NOUN
ftr-477	1201	14	of	of	ADP
ftr-477	1201	15	courts	court	NOUN
ftr-477	1201	16	of	of	ADP
ftr-477	1201	17	appeals	appeal	NOUN
ftr-477	1201	18	in	in	ADP
ftr-477	1201	19	nontax	nontax	NOUN
ftr-477	1201	20	adea	adea	NOUN
ftr-477	1201	21	cases	case	NOUN
ftr-477	1201	22	(	(	PUNCT
ftr-477	1201	23	including	include	VERB
ftr-477	1201	24	two	two	NUM
ftr-477	1201	25	decisions	decision	NOUN
ftr-477	1201	26	by	by	ADP
ftr-477	1201	27	the	the	DET
ftr-477	1201	28	ninth	ninth	ADJ
ftr-477	1201	29	circuit	circuit	NOUN
ftr-477	1201	30	itself	itself	PRON
ftr-477	1201	31	)	)	PUNCT
ftr-477	1201	32	establish	establish	VERB
ftr-477	1201	33	that	that	SCONJ
ftr-477	1201	34	the	the	DET
ftr-477	1201	35	adea	adea	NOUN
ftr-477	1201	36	liquidated	liquidate	VERB
ftr-477	1201	37	damage	damage	NOUN
ftr-477	1201	38	provision	provision	NOUN
ftr-477	1201	39	is	be	AUX
ftr-477	1201	40	a	a	DET
ftr-477	1201	41	punitive	punitive	ADJ
ftr-477	1201	42	measure	measure	NOUN
ftr-477	1201	43	.	.	PUNCT
ftr-477	1202	1	judge	judge	PROPN
ftr-477	1202	2	trott	trott	PROPN
ftr-477	1202	3	quoted	quote	VERB
ftr-477	1202	4	the	the	DET
ftr-477	1202	5	supreme	supreme	PROPN
ftr-477	1202	6	court	court	PROPN
ftr-477	1202	7	's	's	PART
ftr-477	1202	8	statement	statement	NOUN
ftr-477	1202	9	in	in	ADP
ftr-477	1202	10	trans	trans	PROPN
ftr-477	1202	11	world	world	PROPN
ftr-477	1202	12	airlines	airlines	PROPN
ftr-477	1202	13	,	,	PUNCT
ftr-477	1202	14	inc	inc	PROPN
ftr-477	1202	15	.	.	PROPN
ftr-477	1203	1	v.	v.	PROPN
ftr-477	1203	2	thurston	thurston	PROPN
ftr-477	1203	3	,	,	PUNCT
ftr-477	1204	1	that	that	SCONJ
ftr-477	1204	2	"	"	PUNCT
ftr-477	1204	3	[	[	X
ftr-477	1204	4	t]he	t]he	ADV
ftr-477	1204	5	legislative	legislative	ADJ
ftr-477	1204	6	history	history	NOUN
ftr-477	1204	7	of	of	ADP
ftr-477	1204	8	the	the	DET
ftr-477	1204	9	adea	adea	NOUN
ftr-477	1204	10	indicates	indicate	VERB
ftr-477	1204	11	that	that	SCONJ
ftr-477	1204	12	congress	congress	PROPN
ftr-477	1204	13	intended	intend	VERB
ftr-477	1204	14	for	for	ADP
ftr-477	1204	15	liquidated	liquidate	VERB
ftr-477	1204	16	damages	damage	NOUN
ftr-477	1204	17	to	to	PART
ftr-477	1204	18	be	be	AUX
ftr-477	1204	19	punitive	punitive	ADJ
ftr-477	1204	20	in	in	ADP
ftr-477	1204	21	nature	nature	NOUN
ftr-477	1204	22	.	.	PUNCT
ftr-477	1205	1	"	"	PUNCT
ftr-477	1205	2	'	'	PUNCT
ftr-477	1205	3	65	65	NUM
ftr-477	1205	4	despite	despite	SCONJ
ftr-477	1205	5	his	his	PRON
ftr-477	1205	6	repudiation	repudiation	NOUN
ftr-477	1205	7	of	of	ADP
ftr-477	1205	8	the	the	DET
ftr-477	1205	9	majority	majority	NOUN
ftr-477	1205	10	's	's	PART
ftr-477	1205	11	characterization	characterization	NOUN
ftr-477	1205	12	,	,	PUNCT
ftr-477	1205	13	judge	judge	PROPN
ftr-477	1205	14	trott	trott	PROPN
ftr-477	1205	15	concurred	concur	VERB
ftr-477	1205	16	with	with	ADP
ftr-477	1205	17	the	the	DET
ftr-477	1205	18	result	result	NOUN
ftr-477	1205	19	because	because	SCONJ
ftr-477	1205	20	of	of	ADP
ftr-477	1205	21	his	his	PRON
ftr-477	1205	22	belief	belief	NOUN
ftr-477	1205	23	that	that	SCONJ
ftr-477	1205	24	section	section	NOUN
ftr-477	1205	25	104(a)(2	104(a)(2	NOUN
ftr-477	1205	26	)	)	PUNCT
ftr-477	1205	27	encompasses	encompass	VERB
ftr-477	1205	28	punitive	punitive	ADJ
ftr-477	1205	29	damages	damage	NOUN
ftr-477	1205	30	.	.	PUNCT
ftr-477	1206	1	66	66	NUM
ftr-477	1206	2	the	the	DET
ftr-477	1206	3	requirement	requirement	NOUN
ftr-477	1206	4	that	that	SCONJ
ftr-477	1206	5	a	a	DET
ftr-477	1206	6	claim	claim	NOUN
ftr-477	1206	7	be	be	VERB
ftr-477	1206	8	tort	tort	NOUN
ftr-477	1206	9	or	or	CCONJ
ftr-477	1206	10	tort	tort	NOUN
ftr-477	1206	11	-	-	PUNCT
ftr-477	1206	12	type	type	NOUN
ftr-477	1206	13	has	have	VERB
ftr-477	1206	14	its	its	PRON
ftr-477	1206	15	roots	root	NOUN
ftr-477	1206	16	in	in	ADP
ftr-477	1206	17	the	the	DET
ftr-477	1206	18	regulations	regulation	NOUN
ftr-477	1206	19	.	.	PUNCT
ftr-477	1207	1	167	167	NUM
ftr-477	1207	2	in	in	ADP
ftr-477	1207	3	burke	burke	PROPN
ftr-477	1207	4	,	,	PUNCT
ftr-477	1207	5	the	the	DET
ftr-477	1207	6	supreme	supreme	PROPN
ftr-477	1207	7	court	court	PROPN
ftr-477	1207	8	merely	merely	ADV
ftr-477	1207	9	accepted	accept	VERB
ftr-477	1207	10	that	that	SCONJ
ftr-477	1207	11	regulatory	regulatory	ADJ
ftr-477	1207	12	condition	condition	NOUN
ftr-477	1207	13	.	.	PUNCT
ftr-477	1208	1	as	as	SCONJ
ftr-477	1208	2	previously	previously	ADV
ftr-477	1208	3	noted	note	VERB
ftr-477	1208	4	,	,	PUNCT
ftr-477	1208	5	the	the	DET
ftr-477	1208	6	apparent	apparent	ADJ
ftr-477	1208	7	purpose	purpose	NOUN
ftr-477	1208	8	of	of	ADP
ftr-477	1208	9	this	this	DET
ftr-477	1208	10	requirement	requirement	NOUN
ftr-477	1208	11	is	be	AUX
ftr-477	1208	12	to	to	PART
ftr-477	1208	13	preclude	preclude	VERB
ftr-477	1208	14	the	the	DET
ftr-477	1208	15	exclusion	exclusion	NOUN
ftr-477	1208	16	from	from	ADP
ftr-477	1208	17	applying	apply	VERB
ftr-477	1208	18	to	to	ADP
ftr-477	1208	19	recoveries	recovery	NOUN
ftr-477	1208	20	under	under	ADP
ftr-477	1208	21	claims	claim	NOUN
ftr-477	1208	22	grounded	ground	VERB
ftr-477	1208	23	in	in	ADP
ftr-477	1208	24	contract	contract	NOUN
ftr-477	1208	25	,	,	PUNCT
ftr-477	1208	26	which	which	PRON
ftr-477	1208	27	are	be	AUX
ftr-477	1208	28	commercially	commercially	ADV
ftr-477	1208	29	oriented	orient	VERB
ftr-477	1208	30	.	.	PUNCT
ftr-477	1209	1	unfortunately	unfortunately	ADV
ftr-477	1209	2	,	,	PUNCT
ftr-477	1209	3	the	the	DET
ftr-477	1209	4	distinction	distinction	NOUN
ftr-477	1209	5	between	between	ADP
ftr-477	1209	6	tort	tort	NOUN
ftr-477	1209	7	and	and	CCONJ
ftr-477	1209	8	contract	contract	NOUN
ftr-477	1209	9	claims	claim	NOUN
ftr-477	1209	10	is	be	AUX
ftr-477	1209	11	blurred	blur	VERB
ftr-477	1209	12	,	,	PUNCT
ftr-477	1209	13	and	and	CCONJ
ftr-477	1209	14	the	the	DET
ftr-477	1209	15	characterization	characterization	NOUN
ftr-477	1209	16	of	of	ADP
ftr-477	1209	17	a	a	DET
ftr-477	1209	18	claim	claim	NOUN
ftr-477	1209	19	as	as	ADP
ftr-477	1209	20	one	one	NUM
ftr-477	1209	21	or	or	CCONJ
ftr-477	1209	22	the	the	DET
ftr-477	1209	23	other	other	ADJ
ftr-477	1209	24	is	be	AUX
ftr-477	1209	25	often	often	ADV
ftr-477	1209	26	arbitrary	arbitrary	ADJ
ftr-477	1209	27	.	.	PUNCT
ftr-477	1210	1	168	168	NUM
ftr-477	1210	2	in	in	ADP
ftr-477	1210	3	burke	burke	PROPN
ftr-477	1210	4	,	,	PUNCT
ftr-477	1210	5	the	the	DET
ftr-477	1210	6	supreme	supreme	PROPN
ftr-477	1210	7	court	court	PROPN
ftr-477	1210	8	apparently	apparently	ADV
ftr-477	1210	9	adopted	adopt	VERB
ftr-477	1210	10	the	the	DET
ftr-477	1210	11	range	range	NOUN
ftr-477	1210	12	-	-	PUNCT
ftr-477	1210	13	of	of	ADP
ftr-477	1210	14	-	-	PUNCT
ftr-477	1210	15	available	available	ADJ
ftr-477	1210	16	-	-	PUNCT
ftr-477	1210	17	damages	damage	NOUN
ftr-477	1210	18	test	test	NOUN
ftr-477	1210	19	in	in	ADP
ftr-477	1210	20	order	order	NOUN
ftr-477	1210	21	to	to	PART
ftr-477	1210	22	provide	provide	VERB
ftr-477	1210	23	a	a	DET
ftr-477	1210	24	standard	standard	NOUN
ftr-477	1210	25	for	for	ADP
ftr-477	1210	26	determining	determine	VERB
ftr-477	1210	27	excludability	excludability	NOUN
ftr-477	1210	28	that	that	PRON
ftr-477	1210	29	separated	separate	VERB
ftr-477	1210	30	personal	personal	ADJ
ftr-477	1210	31	,	,	PUNCT
ftr-477	1210	32	noncommercial	noncommercial	ADJ
ftr-477	1210	33	injuries	injury	NOUN
ftr-477	1210	34	from	from	ADP
ftr-477	1210	35	commercial	commercial	ADJ
ftr-477	1210	36	ones	one	NOUN
ftr-477	1210	37	more	more	ADV
ftr-477	1210	38	effectively	effectively	ADV
ftr-477	1210	39	than	than	SCONJ
ftr-477	1210	40	does	do	VERB
ftr-477	1210	41	the	the	DET
ftr-477	1210	42	tort	tort	NOUN
ftr-477	1210	43	/	/	SYM
ftr-477	1210	44	contract	contract	NOUN
ftr-477	1210	45	dichotomy	dichotomy	NOUN
ftr-477	1210	46	.	.	PUNCT
ftr-477	1211	1	the	the	DET
ftr-477	1211	2	court	court	NOUN
ftr-477	1211	3	may	may	AUX
ftr-477	1211	4	also	also	ADV
ftr-477	1211	5	have	have	AUX
ftr-477	1211	6	believed	believe	VERB
ftr-477	1211	7	that	that	SCONJ
ftr-477	1211	8	this	this	DET
ftr-477	1211	9	test	test	NOUN
ftr-477	1211	10	is	be	AUX
ftr-477	1211	11	easier	easy	ADJ
ftr-477	1211	12	to	to	PART
ftr-477	1211	13	administer	administer	VERB
ftr-477	1211	14	than	than	ADP
ftr-477	1211	15	one	one	NUM
ftr-477	1211	16	that	that	PRON
ftr-477	1211	17	requires	require	VERB
ftr-477	1211	18	an	an	DET
ftr-477	1211	19	inquiry	inquiry	NOUN
ftr-477	1211	20	into	into	ADP
ftr-477	1211	21	the	the	DET
ftr-477	1211	22	legislative	legislative	ADJ
ftr-477	1211	23	purpose	purpose	NOUN
ftr-477	1211	24	for	for	ADP
ftr-477	1211	25	granting	grant	VERB
ftr-477	1211	26	a	a	DET
ftr-477	1211	27	right	right	NOUN
ftr-477	1211	28	to	to	ADP
ftr-477	1211	29	damages	damage	NOUN
ftr-477	1211	30	.	.	PUNCT
ftr-477	1212	1	when	when	SCONJ
ftr-477	1212	2	the	the	DET
ftr-477	1212	3	supreme	supreme	PROPN
ftr-477	1212	4	court	court	PROPN
ftr-477	1212	5	established	establish	VERB
ftr-477	1212	6	the	the	DET
ftr-477	1212	7	range	range	NOUN
ftr-477	1212	8	-	-	PUNCT
ftr-477	1212	9	of	of	ADP
ftr-477	1212	10	-	-	PUNCT
ftr-477	1212	11	available	available	ADJ
ftr-477	1212	12	-	-	PUNCT
ftr-477	1212	13	damages	damage	NOUN
ftr-477	1212	14	test	test	NOUN
ftr-477	1212	15	in	in	ADP
ftr-477	1212	16	burke	burke	PROPN
ftr-477	1212	17	,	,	PUNCT
ftr-477	1212	18	it	it	PRON
ftr-477	1212	19	is	be	AUX
ftr-477	1212	20	doubtful	doubtful	ADJ
ftr-477	1212	21	that	that	SCONJ
ftr-477	1212	22	the	the	DET
ftr-477	1212	23	court	court	NOUN
ftr-477	1212	24	anticipated	anticipate	VERB
ftr-477	1212	25	that	that	SCONJ
ftr-477	1212	26	lower	low	ADJ
ftr-477	1212	27	courts	court	NOUN
ftr-477	1212	28	would	would	AUX
ftr-477	1212	29	164	164	NUM
ftr-477	1212	30	.	.	PUNCT
ftr-477	1213	1	schmitz	schmitz	PROPN
ftr-477	1213	2	,	,	PUNCT
ftr-477	1213	3	34	34	NUM
ftr-477	1213	4	f.3d	f.3d	NUM
ftr-477	1213	5	at	at	ADP
ftr-477	1213	6	795	795	NUM
ftr-477	1213	7	.	.	PUNCT
ftr-477	1213	8	165	165	NUM
ftr-477	1213	9	.	.	PUNCT
ftr-477	1214	1	469	469	NUM
ftr-477	1214	2	u.s	u.s	PROPN
ftr-477	1214	3	.	.	PROPN
ftr-477	1214	4	111	111	NUM
ftr-477	1214	5	,	,	PUNCT
ftr-477	1214	6	125	125	NUM
ftr-477	1214	7	(	(	PUNCT
ftr-477	1214	8	1985	1985	NUM
ftr-477	1214	9	)	)	PUNCT
ftr-477	1214	10	.	.	PUNCT
ftr-477	1215	1	166	166	NUM
ftr-477	1215	2	.	.	PUNCT
ftr-477	1216	1	schmitz	schmitz	PROPN
ftr-477	1216	2	,	,	PUNCT
ftr-477	1216	3	34	34	NUM
ftr-477	1216	4	f.3d	f.3d	NUM
ftr-477	1216	5	at	at	ADP
ftr-477	1216	6	796	796	NUM
ftr-477	1216	7	.	.	PUNCT
ftr-477	1217	1	judge	judge	PROPN
ftr-477	1217	2	trott	trott	PROPN
ftr-477	1217	3	had	have	AUX
ftr-477	1217	4	previously	previously	ADV
ftr-477	1217	5	dissented	dissent	VERB
ftr-477	1217	6	in	in	ADP
ftr-477	1217	7	hawkins	hawkin	NOUN
ftr-477	1217	8	,	,	PUNCT
ftr-477	1217	9	the	the	DET
ftr-477	1217	10	case	case	NOUN
ftr-477	1217	11	in	in	ADP
ftr-477	1217	12	which	which	PRON
ftr-477	1217	13	the	the	DET
ftr-477	1217	14	ninth	ninth	ADJ
ftr-477	1217	15	circuit	circuit	NOUN
ftr-477	1217	16	held	hold	VERB
ftr-477	1217	17	that	that	SCONJ
ftr-477	1217	18	punitive	punitive	ADJ
ftr-477	1217	19	damages	damage	NOUN
ftr-477	1217	20	are	be	AUX
ftr-477	1217	21	taxable	taxable	ADJ
ftr-477	1217	22	.	.	PUNCT
ftr-477	1218	1	hawkins	hawkins	PROPN
ftr-477	1218	2	v.	v.	PROPN
ftr-477	1218	3	united	united	PROPN
ftr-477	1218	4	states	states	PROPN
ftr-477	1218	5	,	,	PUNCT
ftr-477	1218	6	30	30	NUM
ftr-477	1218	7	f.3d	f.3d	NUM
ftr-477	1218	8	1077	1077	NUM
ftr-477	1218	9	,	,	PUNCT
ftr-477	1218	10	1084	1084	NUM
ftr-477	1218	11	(	(	PUNCT
ftr-477	1218	12	9th	9th	ADJ
ftr-477	1218	13	cir	cir	NOUN
ftr-477	1218	14	.	.	PROPN
ftr-477	1218	15	1994	1994	NUM
ftr-477	1218	16	)	)	PUNCT
ftr-477	1218	17	.	.	PUNCT
ftr-477	1219	1	167	167	NUM
ftr-477	1219	2	.	.	PUNCT
ftr-477	1219	3	regs	regs	PROPN
ftr-477	1219	4	.	.	PUNCT
ftr-477	1220	1	§	§	PROPN
ftr-477	1220	2	1.104	1.104	NUM
ftr-477	1220	3	-	-	SYM
ftr-477	1220	4	1(c	1(c	NUM
ftr-477	1220	5	)	)	PUNCT
ftr-477	1220	6	.	.	PUNCT
ftr-477	1221	1	168	168	NUM
ftr-477	1221	2	.	.	PUNCT
ftr-477	1222	1	for	for	ADP
ftr-477	1222	2	example	example	NOUN
ftr-477	1222	3	,	,	PUNCT
ftr-477	1222	4	some	some	DET
ftr-477	1222	5	breaches	breach	NOUN
ftr-477	1222	6	of	of	ADP
ftr-477	1222	7	contract	contract	NOUN
ftr-477	1222	8	have	have	AUX
ftr-477	1222	9	been	be	AUX
ftr-477	1222	10	deemed	deem	VERB
ftr-477	1222	11	to	to	PART
ftr-477	1222	12	be	be	AUX
ftr-477	1222	13	so	so	ADV
ftr-477	1222	14	reprehensible	reprehensible	ADJ
ftr-477	1222	15	that	that	SCONJ
ftr-477	1222	16	they	they	PRON
ftr-477	1222	17	amount	amount	VERB
ftr-477	1222	18	to	to	ADP
ftr-477	1222	19	a	a	DET
ftr-477	1222	20	tort	tort	NOUN
ftr-477	1222	21	.	.	PUNCT
ftr-477	1223	1	see	see	VERB
ftr-477	1223	2	,	,	PUNCT
ftr-477	1223	3	e.g.	e.g.	ADV
ftr-477	1223	4	,	,	PUNCT
ftr-477	1223	5	e.	e.	PROPN
ftr-477	1223	6	allan	allan	PROPN
ftr-477	1223	7	farnsworth	farnsworth	PROPN
ftr-477	1223	8	,	,	PUNCT
ftr-477	1223	9	contracts	contract	VERB
ftr-477	1223	10	§	§	PROPN
ftr-477	1223	11	12.17	12.17	NUM
ftr-477	1223	12	n.19	n.19	X
ftr-477	1223	13	(	(	PUNCT
ftr-477	1223	14	2d	2d	PROPN
ftr-477	1223	15	ed	ed	NOUN
ftr-477	1223	16	.	.	PROPN
ftr-477	1223	17	1990	1990	NUM
ftr-477	1223	18	)	)	PUNCT
ftr-477	1223	19	and	and	CCONJ
ftr-477	1223	20	cases	case	NOUN
ftr-477	1223	21	cited	cite	VERB
ftr-477	1223	22	therein	therein	ADV
ftr-477	1223	23	.	.	PUNCT
ftr-477	1224	1	[	[	X
ftr-477	1224	2	vol	vol	NOUN
ftr-477	1224	3	2:6	2:6	NUM
ftr-477	1224	4	compensatory	compensatory	ADJ
ftr-477	1224	5	and	and	CCONJ
ftr-477	1224	6	punitive	punitive	ADJ
ftr-477	1224	7	damages	damage	NOUN
ftr-477	1224	8	make	make	VERB
ftr-477	1224	9	the	the	DET
ftr-477	1224	10	tax	tax	NOUN
ftr-477	1224	11	treatment	treatment	NOUN
ftr-477	1224	12	of	of	ADP
ftr-477	1224	13	damages	damage	NOUN
ftr-477	1224	14	turn	turn	VERB
ftr-477	1224	15	on	on	ADP
ftr-477	1224	16	speculation	speculation	NOUN
ftr-477	1224	17	as	as	ADP
ftr-477	1224	18	to	to	ADP
ftr-477	1224	19	a	a	DET
ftr-477	1224	20	legislature	legislature	NOUN
ftr-477	1224	21	's	's	PART
ftr-477	1224	22	underlying	underlie	VERB
ftr-477	1224	23	motive	motive	NOUN
ftr-477	1224	24	for	for	ADP
ftr-477	1224	25	adopting	adopt	VERB
ftr-477	1224	26	a	a	DET
ftr-477	1224	27	provision	provision	NOUN
ftr-477	1224	28	under	under	ADP
ftr-477	1224	29	which	which	PRON
ftr-477	1224	30	damages	damage	NOUN
ftr-477	1224	31	were	be	AUX
ftr-477	1224	32	granted	grant	VERB
ftr-477	1224	33	.	.	PUNCT
ftr-477	1225	1	the	the	DET
ftr-477	1225	2	court	court	NOUN
ftr-477	1225	3	likely	likely	ADV
ftr-477	1225	4	assumed	assume	VERB
ftr-477	1225	5	that	that	SCONJ
ftr-477	1225	6	it	it	PRON
ftr-477	1225	7	would	would	AUX
ftr-477	1225	8	only	only	ADV
ftr-477	1225	9	be	be	AUX
ftr-477	1225	10	necessary	necessary	ADJ
ftr-477	1225	11	to	to	PART
ftr-477	1225	12	determine	determine	VERB
ftr-477	1225	13	what	what	PRON
ftr-477	1225	14	remedies	remedy	NOUN
ftr-477	1225	15	are	be	AUX
ftr-477	1225	16	available	available	ADJ
ftr-477	1225	17	for	for	ADP
ftr-477	1225	18	a	a	DET
ftr-477	1225	19	type	type	NOUN
ftr-477	1225	20	of	of	ADP
ftr-477	1225	21	claim	claim	NOUN
ftr-477	1225	22	.	.	PUNCT
ftr-477	1226	1	the	the	DET
ftr-477	1226	2	problem	problem	NOUN
ftr-477	1226	3	with	with	ADP
ftr-477	1226	4	liquidated	liquidate	VERB
ftr-477	1226	5	damage	damage	NOUN
ftr-477	1226	6	provisions	provision	NOUN
ftr-477	1226	7	is	be	AUX
ftr-477	1226	8	that	that	SCONJ
ftr-477	1226	9	they	they	PRON
ftr-477	1226	10	may	may	AUX
ftr-477	1226	11	serve	serve	VERB
ftr-477	1226	12	several	several	ADJ
ftr-477	1226	13	functions	function	NOUN
ftr-477	1226	14	-	-	PUNCT
ftr-477	1226	15	some	some	PRON
ftr-477	1226	16	of	of	ADP
ftr-477	1226	17	them	they	PRON
ftr-477	1226	18	punitive	punitive	ADJ
ftr-477	1226	19	and	and	CCONJ
ftr-477	1226	20	some	some	DET
ftr-477	1226	21	compensatory	compensatory	NOUN
ftr-477	1226	22	.	.	PUNCT
ftr-477	1227	1	in	in	ADP
ftr-477	1227	2	the	the	DET
ftr-477	1227	3	case	case	NOUN
ftr-477	1227	4	of	of	ADP
ftr-477	1227	5	the	the	DET
ftr-477	1227	6	adea	adea	NOUN
ftr-477	1227	7	liquidated	liquidate	VERB
ftr-477	1227	8	damage	damage	NOUN
ftr-477	1227	9	provision	provision	NOUN
ftr-477	1227	10	,	,	PUNCT
ftr-477	1227	11	the	the	DET
ftr-477	1227	12	prevailing	prevail	VERB
ftr-477	1227	13	nontax	nontax	NOUN
ftr-477	1227	14	authorities	authority	NOUN
ftr-477	1227	15	(	(	PUNCT
ftr-477	1227	16	including	include	VERB
ftr-477	1227	17	decisions	decision	NOUN
ftr-477	1227	18	of	of	ADP
ftr-477	1227	19	the	the	DET
ftr-477	1227	20	supreme	supreme	PROPN
ftr-477	1227	21	court	court	PROPN
ftr-477	1227	22	)	)	PUNCT
ftr-477	1227	23	seem	seem	VERB
ftr-477	1227	24	to	to	PART
ftr-477	1227	25	favor	favor	VERB
ftr-477	1227	26	either	either	CCONJ
ftr-477	1227	27	a	a	DET
ftr-477	1227	28	punitive	punitive	ADJ
ftr-477	1227	29	characterization	characterization	NOUN
ftr-477	1227	30	or	or	CCONJ
ftr-477	1227	31	one	one	NUM
ftr-477	1227	32	of	of	ADP
ftr-477	1227	33	prejudgment	prejudgment	NOUN
ftr-477	1227	34	interest	interest	NOUN
ftr-477	1227	35	.	.	PUNCT
ftr-477	1228	1	in	in	ADP
ftr-477	1228	2	either	either	DET
ftr-477	1228	3	case	case	NOUN
ftr-477	1228	4	,	,	PUNCT
ftr-477	1228	5	it	it	PRON
ftr-477	1228	6	seems	seem	VERB
ftr-477	1228	7	that	that	SCONJ
ftr-477	1228	8	the	the	DET
ftr-477	1228	9	range	range	NOUN
ftr-477	1228	10	of	of	ADP
ftr-477	1228	11	damages	damage	NOUN
ftr-477	1228	12	is	be	AUX
ftr-477	1228	13	not	not	PART
ftr-477	1228	14	broad	broad	ADJ
ftr-477	1228	15	enough	enough	ADV
ftr-477	1228	16	to	to	PART
ftr-477	1228	17	satisfy	satisfy	VERB
ftr-477	1228	18	burke	burke	PROPN
ftr-477	1228	19	.	.	PUNCT
ftr-477	1229	1	in	in	ADP
ftr-477	1229	2	view	view	NOUN
ftr-477	1229	3	of	of	ADP
ftr-477	1229	4	the	the	DET
ftr-477	1229	5	commercial	commercial	ADJ
ftr-477	1229	6	nature	nature	NOUN
ftr-477	1229	7	of	of	ADP
ftr-477	1229	8	the	the	DET
ftr-477	1229	9	injury	injury	NOUN
ftr-477	1229	10	(	(	PUNCT
ftr-477	1229	11	the	the	DET
ftr-477	1229	12	claim	claim	NOUN
ftr-477	1229	13	arises	arise	VERB
ftr-477	1229	14	from	from	ADP
ftr-477	1229	15	wrongful	wrongful	ADJ
ftr-477	1229	16	failure	failure	NOUN
ftr-477	1229	17	,	,	PUNCT
ftr-477	1229	18	because	because	SCONJ
ftr-477	1229	19	of	of	ADP
ftr-477	1229	20	the	the	DET
ftr-477	1229	21	victim	victim	NOUN
ftr-477	1229	22	's	's	PART
ftr-477	1229	23	age	age	NOUN
ftr-477	1229	24	,	,	PUNCT
ftr-477	1229	25	to	to	PART
ftr-477	1229	26	hire	hire	VERB
ftr-477	1229	27	,	,	PUNCT
ftr-477	1229	28	promote	promote	VERB
ftr-477	1229	29	,	,	PUNCT
ftr-477	1229	30	or	or	CCONJ
ftr-477	1229	31	retain	retain	VERB
ftr-477	1229	32	the	the	DET
ftr-477	1229	33	victim	victim	NOUN
ftr-477	1229	34	as	as	ADP
ftr-477	1229	35	an	an	DET
ftr-477	1229	36	employee	employee	NOUN
ftr-477	1229	37	or	or	CCONJ
ftr-477	1229	38	a	a	DET
ftr-477	1229	39	wrongful	wrongful	ADJ
ftr-477	1229	40	denial	denial	NOUN
ftr-477	1229	41	of	of	ADP
ftr-477	1229	42	some	some	DET
ftr-477	1229	43	other	other	ADJ
ftr-477	1229	44	employment	employment	NOUN
ftr-477	1229	45	benefit	benefit	NOUN
ftr-477	1229	46	)	)	PUNCT
ftr-477	1229	47	,	,	PUNCT
ftr-477	1229	48	the	the	DET
ftr-477	1229	49	policy	policy	NOUN
ftr-477	1229	50	justifications	justification	NOUN
ftr-477	1229	51	for	for	ADP
ftr-477	1229	52	excluding	exclude	VERB
ftr-477	1229	53	personal	personal	ADJ
ftr-477	1229	54	injury	injury	NOUN
ftr-477	1229	55	damages	damage	NOUN
ftr-477	1229	56	are	be	AUX
ftr-477	1229	57	generally	generally	ADV
ftr-477	1229	58	inapplicable	inapplicable	ADJ
ftr-477	1229	59	to	to	ADP
ftr-477	1229	60	the	the	DET
ftr-477	1229	61	adea	adea	NOUN
ftr-477	1229	62	.	.	PUNCT
ftr-477	1230	1	since	since	SCONJ
ftr-477	1230	2	the	the	DET
ftr-477	1230	3	compensatory	compensatory	ADJ
ftr-477	1230	4	nature	nature	NOUN
ftr-477	1230	5	of	of	ADP
ftr-477	1230	6	adea	adea	NOUN
ftr-477	1230	7	liquidated	liquidate	VERB
ftr-477	1230	8	damages	damage	NOUN
ftr-477	1230	9	is	be	AUX
ftr-477	1230	10	doubtful	doubtful	ADJ
ftr-477	1230	11	,	,	PUNCT
ftr-477	1230	12	and	and	CCONJ
ftr-477	1230	13	since	since	SCONJ
ftr-477	1230	14	the	the	DET
ftr-477	1230	15	policy	policy	NOUN
ftr-477	1230	16	justification	justification	NOUN
ftr-477	1230	17	for	for	ADP
ftr-477	1230	18	excluding	exclude	VERB
ftr-477	1230	19	adea	adea	ADJ
ftr-477	1230	20	damages	damage	NOUN
ftr-477	1230	21	is	be	AUX
ftr-477	1230	22	weak	weak	ADJ
ftr-477	1230	23	,	,	PUNCT
ftr-477	1230	24	adea	adea	ADJ
ftr-477	1230	25	damages	damage	NOUN
ftr-477	1230	26	should	should	AUX
ftr-477	1230	27	be	be	AUX
ftr-477	1230	28	taxed	tax	VERB
ftr-477	1230	29	.	.	PUNCT
ftr-477	1231	1	in	in	ADP
ftr-477	1231	2	any	any	DET
ftr-477	1231	3	event	event	NOUN
ftr-477	1231	4	,	,	PUNCT
ftr-477	1231	5	if	if	SCONJ
ftr-477	1231	6	the	the	DET
ftr-477	1231	7	courts	court	NOUN
ftr-477	1231	8	are	be	AUX
ftr-477	1231	9	required	require	VERB
ftr-477	1231	10	to	to	PART
ftr-477	1231	11	speculate	speculate	VERB
ftr-477	1231	12	as	as	ADP
ftr-477	1231	13	to	to	ADP
ftr-477	1231	14	the	the	DET
ftr-477	1231	15	motive	motive	NOUN
ftr-477	1231	16	for	for	ADP
ftr-477	1231	17	the	the	DET
ftr-477	1231	18	adoption	adoption	NOUN
ftr-477	1231	19	of	of	ADP
ftr-477	1231	20	statutory	statutory	ADJ
ftr-477	1231	21	provisions	provision	NOUN
ftr-477	1231	22	for	for	ADP
ftr-477	1231	23	damage	damage	NOUN
ftr-477	1231	24	awards	award	NOUN
ftr-477	1231	25	,	,	PUNCT
ftr-477	1231	26	the	the	DET
ftr-477	1231	27	administrative	administrative	ADJ
ftr-477	1231	28	feasibility	feasibility	NOUN
ftr-477	1231	29	that	that	SCONJ
ftr-477	1231	30	the	the	DET
ftr-477	1231	31	range	range	NOUN
ftr-477	1231	32	of	of	ADP
ftr-477	1231	33	available	available	ADJ
ftr-477	1231	34	damages	damage	NOUN
ftr-477	1231	35	test	test	NOUN
ftr-477	1231	36	likely	likely	ADV
ftr-477	1231	37	was	be	AUX
ftr-477	1231	38	designed	design	VERB
ftr-477	1231	39	to	to	PART
ftr-477	1231	40	provide	provide	VERB
ftr-477	1231	41	is	be	AUX
ftr-477	1231	42	lost	lose	VERB
ftr-477	1231	43	.	.	PUNCT
ftr-477	1232	1	it	it	PRON
ftr-477	1232	2	should	should	AUX
ftr-477	1232	3	not	not	PART
ftr-477	1232	4	be	be	AUX
ftr-477	1232	5	necessary	necessary	ADJ
ftr-477	1232	6	to	to	PART
ftr-477	1232	7	obtain	obtain	VERB
ftr-477	1232	8	a	a	DET
ftr-477	1232	9	psychological	psychological	ADJ
ftr-477	1232	10	profile	profile	NOUN
ftr-477	1232	11	of	of	ADP
ftr-477	1232	12	the	the	DET
ftr-477	1232	13	legislators	legislator	NOUN
ftr-477	1232	14	who	who	PRON
ftr-477	1232	15	adopted	adopt	VERB
ftr-477	1232	16	a	a	DET
ftr-477	1232	17	provision	provision	NOUN
ftr-477	1232	18	to	to	PART
ftr-477	1232	19	determine	determine	VERB
ftr-477	1232	20	its	its	PRON
ftr-477	1232	21	tax	tax	NOUN
ftr-477	1232	22	characterization	characterization	NOUN
ftr-477	1232	23	.	.	PUNCT
ftr-477	1233	1	the	the	DET
ftr-477	1233	2	difficulties	difficulty	NOUN
ftr-477	1233	3	encountered	encounter	VERB
ftr-477	1233	4	in	in	ADP
ftr-477	1233	5	determining	determine	VERB
ftr-477	1233	6	whether	whether	SCONJ
ftr-477	1233	7	adea	adea	ADJ
ftr-477	1233	8	damages	damage	NOUN
ftr-477	1233	9	are	be	AUX
ftr-477	1233	10	excludable	excludable	ADJ
ftr-477	1233	11	are	be	AUX
ftr-477	1233	12	attributable	attributable	ADJ
ftr-477	1233	13	to	to	ADP
ftr-477	1233	14	the	the	DET
ftr-477	1233	15	inadequacy	inadequacy	NOUN
ftr-477	1233	16	of	of	ADP
ftr-477	1233	17	the	the	DET
ftr-477	1233	18	standards	standard	NOUN
ftr-477	1233	19	of	of	ADP
ftr-477	1233	20	tort	tort	NOUN
ftr-477	1233	21	-	-	PUNCT
ftr-477	1233	22	type	type	NOUN
ftr-477	1233	23	claims	claim	NOUN
ftr-477	1233	24	and	and	CCONJ
ftr-477	1233	25	"	"	PUNCT
ftr-477	1233	26	range	range	NOUN
ftr-477	1233	27	of	of	ADP
ftr-477	1233	28	available	available	ADJ
ftr-477	1233	29	damages	damage	NOUN
ftr-477	1233	30	"	"	PUNCT
ftr-477	1233	31	that	that	PRON
ftr-477	1233	32	were	be	AUX
ftr-477	1233	33	adopted	adopt	VERB
ftr-477	1233	34	by	by	ADP
ftr-477	1233	35	the	the	DET
ftr-477	1233	36	supreme	supreme	PROPN
ftr-477	1233	37	court	court	PROPN
ftr-477	1233	38	in	in	ADP
ftr-477	1233	39	burke	burke	PROPN
ftr-477	1233	40	.	.	PUNCT
ftr-477	1234	1	in	in	ADP
ftr-477	1234	2	part	part	NOUN
ftr-477	1234	3	vii	vii	PROPN
ftr-477	1234	4	,	,	PUNCT
ftr-477	1234	5	the	the	DET
ftr-477	1234	6	author	author	NOUN
ftr-477	1234	7	discusses	discuss	VERB
ftr-477	1234	8	the	the	DET
ftr-477	1234	9	difficulties	difficulty	NOUN
ftr-477	1234	10	caused	cause	VERB
ftr-477	1234	11	by	by	ADP
ftr-477	1234	12	those	those	DET
ftr-477	1234	13	standards	standard	NOUN
ftr-477	1234	14	and	and	CCONJ
ftr-477	1234	15	questions	question	NOUN
ftr-477	1234	16	whether	whether	SCONJ
ftr-477	1234	17	they	they	PRON
ftr-477	1234	18	lead	lead	VERB
ftr-477	1234	19	to	to	ADP
ftr-477	1234	20	rational	rational	ADJ
ftr-477	1234	21	distinctions	distinction	NOUN
ftr-477	1234	22	.	.	PUNCT
ftr-477	1235	1	for	for	ADP
ftr-477	1235	2	example	example	NOUN
ftr-477	1235	3	,	,	PUNCT
ftr-477	1235	4	as	as	SCONJ
ftr-477	1235	5	previously	previously	ADV
ftr-477	1235	6	noted	note	VERB
ftr-477	1235	7	,	,	PUNCT
ftr-477	1235	8	federal	federal	ADJ
ftr-477	1235	9	employees	employee	NOUN
ftr-477	1235	10	are	be	AUX
ftr-477	1235	11	barred	bar	VERB
ftr-477	1235	12	from	from	ADP
ftr-477	1235	13	receiving	receive	VERB
ftr-477	1235	14	liquidated	liquidate	VERB
ftr-477	1235	15	damages	damage	NOUN
ftr-477	1235	16	under	under	ADP
ftr-477	1235	17	the	the	DET
ftr-477	1235	18	adea,169	adea,169	NOUN
ftr-477	1235	19	raising	raise	VERB
ftr-477	1235	20	the	the	DET
ftr-477	1235	21	possibility	possibility	NOUN
ftr-477	1235	22	that	that	SCONJ
ftr-477	1235	23	the	the	DET
ftr-477	1235	24	adea	adea	ADJ
ftr-477	1235	25	damages	damage	NOUN
ftr-477	1235	26	of	of	ADP
ftr-477	1235	27	all	all	DET
ftr-477	1235	28	employees	employee	NOUN
ftr-477	1235	29	other	other	ADJ
ftr-477	1235	30	than	than	SCONJ
ftr-477	1235	31	federal	federal	ADJ
ftr-477	1235	32	employees	employee	NOUN
ftr-477	1235	33	will	will	AUX
ftr-477	1235	34	be	be	AUX
ftr-477	1235	35	excluded	exclude	VERB
ftr-477	1235	36	from	from	ADP
ftr-477	1235	37	income	income	NOUN
ftr-477	1235	38	-	-	PUNCT
ftr-477	1235	39	thereby	thereby	ADV
ftr-477	1235	40	doubly	doubly	ADV
ftr-477	1235	41	punishing	punish	VERB
ftr-477	1235	42	the	the	DET
ftr-477	1235	43	federal	federal	ADJ
ftr-477	1235	44	employee	employee	NOUN
ftr-477	1235	45	.	.	PUNCT
ftr-477	1236	1	vii	vii	PROPN
ftr-477	1236	2	.	.	PROPN
ftr-477	1236	3	operation	operation	PROPN
ftr-477	1236	4	of	of	ADP
ftr-477	1236	5	burke	burke	PROPN
ftr-477	1236	6	standards	standard	VERB
ftr-477	1236	7	the	the	DET
ftr-477	1236	8	burke	burke	PROPN
ftr-477	1236	9	holdings	holding	NOUN
ftr-477	1236	10	-	-	PUNCT
ftr-477	1236	11	following	follow	VERB
ftr-477	1236	12	the	the	DET
ftr-477	1236	13	regulations	regulation	NOUN
ftr-477	1236	14	in	in	ADP
ftr-477	1236	15	limiting	limit	VERB
ftr-477	1236	16	the	the	DET
ftr-477	1236	17	section	section	NOUN
ftr-477	1236	18	104(a)(2	104(a)(2	NUM
ftr-477	1236	19	)	)	PUNCT
ftr-477	1236	20	exclusion	exclusion	NOUN
ftr-477	1236	21	to	to	ADP
ftr-477	1236	22	recoveries	recovery	NOUN
ftr-477	1236	23	on	on	ADP
ftr-477	1236	24	tort	tort	NOUN
ftr-477	1236	25	or	or	CCONJ
ftr-477	1236	26	tort	tort	NOUN
ftr-477	1236	27	-	-	PUNCT
ftr-477	1236	28	type	type	NOUN
ftr-477	1236	29	claims	claim	NOUN
ftr-477	1236	30	and	and	CCONJ
ftr-477	1236	31	defining	define	VERB
ftr-477	1236	32	"	"	PUNCT
ftr-477	1236	33	tort	tort	NOUN
ftr-477	1236	34	or	or	CCONJ
ftr-477	1236	35	tort	tort	NOUN
ftr-477	1236	36	-	-	PUNCT
ftr-477	1236	37	type	type	NOUN
ftr-477	1236	38	"	"	PUNCT
ftr-477	1236	39	to	to	PART
ftr-477	1236	40	require	require	VERB
ftr-477	1236	41	a	a	DET
ftr-477	1236	42	range	range	NOUN
ftr-477	1236	43	of	of	ADP
ftr-477	1236	44	available	available	ADJ
ftr-477	1236	45	damages	damage	NOUN
ftr-477	1236	46	-	-	PUNCT
ftr-477	1236	47	have	have	AUX
ftr-477	1236	48	not	not	PART
ftr-477	1236	49	eased	ease	VERB
ftr-477	1236	50	the	the	DET
ftr-477	1236	51	administration	administration	NOUN
ftr-477	1236	52	of	of	ADP
ftr-477	1236	53	the	the	DET
ftr-477	1236	54	exclusion	exclusion	NOUN
ftr-477	1236	55	,	,	PUNCT
ftr-477	1236	56	have	have	AUX
ftr-477	1236	57	led	lead	VERB
ftr-477	1236	58	to	to	ADP
ftr-477	1236	59	incongruous	incongruous	ADJ
ftr-477	1236	60	differences	difference	NOUN
ftr-477	1236	61	in	in	ADP
ftr-477	1236	62	tax	tax	NOUN
ftr-477	1236	63	169	169	NUM
ftr-477	1236	64	.	.	PUNCT
ftr-477	1237	1	smith	smith	PROPN
ftr-477	1237	2	v.	v.	ADP
ftr-477	1237	3	office	office	PROPN
ftr-477	1237	4	of	of	ADP
ftr-477	1237	5	personnel	personnel	NOUN
ftr-477	1237	6	management	management	NOUN
ftr-477	1237	7	,	,	PUNCT
ftr-477	1237	8	778	778	NUM
ftr-477	1237	9	f.2d	f.2d	SYM
ftr-477	1237	10	258	258	NUM
ftr-477	1237	11	,	,	PUNCT
ftr-477	1237	12	263	263	NUM
ftr-477	1237	13	(	(	PUNCT
ftr-477	1237	14	5th	5th	ADJ
ftr-477	1237	15	cir	cir	NOUN
ftr-477	1237	16	.	.	PUNCT
ftr-477	1237	17	1985	1985	NUM
ftr-477	1237	18	)	)	PUNCT
ftr-477	1237	19	,	,	PUNCT
ftr-477	1237	20	discussed	discuss	VERB
ftr-477	1237	21	supra	supra	ADJ
ftr-477	1237	22	text	text	NOUN
ftr-477	1237	23	accompanying	accompanying	ADJ
ftr-477	1237	24	note	note	NOUN
ftr-477	1237	25	118	118	NUM
ftr-477	1237	26	.	.	NUM
ftr-477	1237	27	19951	19951	NUM
ftr-477	1238	1	florida	florida	PROPN
ftr-477	1238	2	tax	tax	NOUN
ftr-477	1238	3	review	review	NOUN
ftr-477	1238	4	consequences	consequence	NOUN
ftr-477	1238	5	,	,	PUNCT
ftr-477	1238	6	and	and	CCONJ
ftr-477	1238	7	may	may	AUX
ftr-477	1238	8	induce	induce	VERB
ftr-477	1238	9	persons	person	NOUN
ftr-477	1238	10	injured	injure	VERB
ftr-477	1238	11	in	in	ADP
ftr-477	1238	12	employment	employment	NOUN
ftr-477	1238	13	or	or	CCONJ
ftr-477	1238	14	other	other	ADJ
ftr-477	1238	15	commercial	commercial	ADJ
ftr-477	1238	16	disputes	dispute	NOUN
ftr-477	1238	17	arising	arise	VERB
ftr-477	1238	18	out	out	ADP
ftr-477	1238	19	of	of	ADP
ftr-477	1238	20	contract	contract	NOUN
ftr-477	1238	21	breach	breach	NOUN
ftr-477	1238	22	to	to	ADP
ftr-477	1238	23	forego	forego	ADJ
ftr-477	1238	24	settlements	settlement	NOUN
ftr-477	1238	25	in	in	ADP
ftr-477	1238	26	order	order	NOUN
ftr-477	1238	27	to	to	PART
ftr-477	1238	28	bring	bring	VERB
ftr-477	1238	29	tort	tort	NOUN
ftr-477	1238	30	actions	action	NOUN
ftr-477	1238	31	that	that	PRON
ftr-477	1238	32	might	might	AUX
ftr-477	1238	33	yield	yield	VERB
ftr-477	1238	34	tax	tax	NOUN
ftr-477	1238	35	-	-	PUNCT
ftr-477	1238	36	free	free	ADJ
ftr-477	1238	37	recoveries	recovery	NOUN
ftr-477	1238	38	.	.	PUNCT
ftr-477	1239	1	similarly	similarly	ADV
ftr-477	1239	2	,	,	PUNCT
ftr-477	1239	3	employees	employee	NOUN
ftr-477	1239	4	offered	offer	VERB
ftr-477	1239	5	termination	termination	NOUN
ftr-477	1239	6	payments	payment	NOUN
ftr-477	1239	7	as	as	ADP
ftr-477	1239	8	an	an	DET
ftr-477	1239	9	inducement	inducement	NOUN
ftr-477	1239	10	to	to	PART
ftr-477	1239	11	retire	retire	VERB
ftr-477	1239	12	may	may	AUX
ftr-477	1239	13	negotiate	negotiate	VERB
ftr-477	1239	14	with	with	ADP
ftr-477	1239	15	their	their	PRON
ftr-477	1239	16	employers	employer	NOUN
ftr-477	1239	17	to	to	PART
ftr-477	1239	18	have	have	VERB
ftr-477	1239	19	the	the	DET
ftr-477	1239	20	payments	payment	NOUN
ftr-477	1239	21	characterized	characterize	VERB
ftr-477	1239	22	as	as	ADP
ftr-477	1239	23	settlements	settlement	NOUN
ftr-477	1239	24	for	for	ADP
ftr-477	1239	25	tortious	tortious	ADJ
ftr-477	1239	26	injuries	injury	NOUN
ftr-477	1239	27	.	.	PUNCT
ftr-477	1240	1	the	the	DET
ftr-477	1240	2	differentiation	differentiation	NOUN
ftr-477	1240	3	between	between	ADP
ftr-477	1240	4	the	the	DET
ftr-477	1240	5	types	type	NOUN
ftr-477	1240	6	of	of	ADP
ftr-477	1240	7	claims	claim	NOUN
ftr-477	1240	8	for	for	ADP
ftr-477	1240	9	which	which	PRON
ftr-477	1240	10	damages	damage	NOUN
ftr-477	1240	11	are	be	AUX
ftr-477	1240	12	excluded	exclude	VERB
ftr-477	1240	13	and	and	CCONJ
ftr-477	1240	14	those	those	PRON
ftr-477	1240	15	for	for	ADP
ftr-477	1240	16	which	which	PRON
ftr-477	1240	17	damages	damage	NOUN
ftr-477	1240	18	are	be	AUX
ftr-477	1240	19	taxable	taxable	ADJ
ftr-477	1240	20	appears	appear	VERB
ftr-477	1240	21	arbitrary	arbitrary	ADJ
ftr-477	1240	22	.	.	PUNCT
ftr-477	1241	1	compensatory	compensatory	ADJ
ftr-477	1241	2	damages	damage	NOUN
ftr-477	1241	3	received	receive	VERB
ftr-477	1241	4	for	for	ADP
ftr-477	1241	5	race	race	NOUN
ftr-477	1241	6	-	-	PUNCT
ftr-477	1241	7	based	base	VERB
ftr-477	1241	8	discrimination	discrimination	NOUN
ftr-477	1241	9	under	under	ADP
ftr-477	1241	10	42	42	NUM
ftr-477	1241	11	u.s.c	u.s.c	ADJ
ftr-477	1241	12	.	.	PUNCT
ftr-477	1242	1	section	section	NOUN
ftr-477	1242	2	1981	1981	NUM
ftr-477	1242	3	and	and	CCONJ
ftr-477	1242	4	for	for	ADP
ftr-477	1242	5	disparate	disparate	ADJ
ftr-477	1242	6	treatment	treatment	NOUN
ftr-477	1242	7	discrimination	discrimination	NOUN
ftr-477	1242	8	under	under	ADP
ftr-477	1242	9	title	title	NOUN
ftr-477	1242	10	vii	vii	PROPN
ftr-477	1242	11	are	be	AUX
ftr-477	1242	12	excluded	exclude	VERB
ftr-477	1242	13	from	from	ADP
ftr-477	1242	14	income	income	NOUN
ftr-477	1242	15	,	,	PUNCT
ftr-477	1242	16	as	as	SCONJ
ftr-477	1242	17	are	be	AUX
ftr-477	1242	18	compensatory	compensatory	ADJ
ftr-477	1242	19	damages	damage	NOUN
ftr-477	1242	20	under	under	ADP
ftr-477	1242	21	the	the	DET
ftr-477	1242	22	americans	americans	PROPN
ftr-477	1242	23	with	with	ADP
ftr-477	1242	24	disabilities	disability	NOUN
ftr-477	1242	25	act.170	act.170	VERB
ftr-477	1242	26	however	however	ADV
ftr-477	1242	27	,	,	PUNCT
ftr-477	1242	28	compensatory	compensatory	ADJ
ftr-477	1242	29	damages	damage	NOUN
ftr-477	1242	30	for	for	ADP
ftr-477	1242	31	disparate	disparate	ADJ
ftr-477	1242	32	impact	impact	NOUN
ftr-477	1242	33	discrimination	discrimination	NOUN
ftr-477	1242	34	under	under	ADP
ftr-477	1242	35	title	title	NOUN
ftr-477	1242	36	vii	vii	PROPN
ftr-477	1242	37	are	be	AUX
ftr-477	1242	38	taxable	taxable	ADJ
ftr-477	1242	39	,	,	PUNCT
ftr-477	1242	40	and	and	CCONJ
ftr-477	1242	41	it	it	PRON
ftr-477	1242	42	is	be	AUX
ftr-477	1242	43	unsettled	unsettled	ADJ
ftr-477	1242	44	whether	whether	SCONJ
ftr-477	1242	45	the	the	DET
ftr-477	1242	46	damages	damage	NOUN
ftr-477	1242	47	received	receive	VERB
ftr-477	1242	48	for	for	ADP
ftr-477	1242	49	adea	adea	ADJ
ftr-477	1242	50	claims	claim	NOUN
ftr-477	1242	51	by	by	ADP
ftr-477	1242	52	plaintiffs	plaintiff	NOUN
ftr-477	1242	53	other	other	ADJ
ftr-477	1242	54	than	than	ADP
ftr-477	1242	55	federal	federal	ADJ
ftr-477	1242	56	employees	employee	NOUN
ftr-477	1242	57	are	be	AUX
ftr-477	1242	58	excludable	excludable	ADJ
ftr-477	1242	59	,	,	PUNCT
ftr-477	1242	60	although	although	SCONJ
ftr-477	1242	61	it	it	PRON
ftr-477	1242	62	is	be	AUX
ftr-477	1242	63	clear	clear	ADJ
ftr-477	1242	64	that	that	SCONJ
ftr-477	1242	65	the	the	DET
ftr-477	1242	66	burke	burke	PROPN
ftr-477	1242	67	standards	standard	NOUN
ftr-477	1242	68	require	require	VERB
ftr-477	1242	69	the	the	DET
ftr-477	1242	70	inclusion	inclusion	NOUN
ftr-477	1242	71	in	in	ADP
ftr-477	1242	72	income	income	NOUN
ftr-477	1242	73	of	of	ADP
ftr-477	1242	74	adea	adea	NOUN
ftr-477	1242	75	damages	damage	NOUN
ftr-477	1242	76	obtained	obtain	VERB
ftr-477	1242	77	by	by	ADP
ftr-477	1242	78	a	a	DET
ftr-477	1242	79	federal	federal	ADJ
ftr-477	1242	80	employee	employee	NOUN
ftr-477	1242	81	.	.	PUNCT
ftr-477	1243	1	even	even	ADV
ftr-477	1243	2	the	the	DET
ftr-477	1243	3	possibility	possibility	NOUN
ftr-477	1243	4	that	that	SCONJ
ftr-477	1243	5	all	all	DET
ftr-477	1243	6	plaintiffs	plaintiff	NOUN
ftr-477	1243	7	other	other	ADJ
ftr-477	1243	8	than	than	ADP
ftr-477	1243	9	federal	federal	ADJ
ftr-477	1243	10	employees	employee	NOUN
ftr-477	1243	11	can	can	AUX
ftr-477	1243	12	exclude	exclude	VERB
ftr-477	1243	13	adea	adea	NOUN
ftr-477	1243	14	damages	damage	NOUN
ftr-477	1243	15	from	from	ADP
ftr-477	1243	16	income	income	NOUN
ftr-477	1243	17	,	,	PUNCT
ftr-477	1243	18	but	but	CCONJ
ftr-477	1243	19	federal	federal	ADJ
ftr-477	1243	20	employees	employee	NOUN
ftr-477	1243	21	can	can	AUX
ftr-477	1243	22	not	not	PART
ftr-477	1243	23	,	,	PUNCT
ftr-477	1243	24	demonstrates	demonstrate	VERB
ftr-477	1243	25	that	that	SCONJ
ftr-477	1243	26	the	the	DET
ftr-477	1243	27	burke	burke	PROPN
ftr-477	1243	28	standards	standard	NOUN
ftr-477	1243	29	are	be	AUX
ftr-477	1243	30	seriously	seriously	ADV
ftr-477	1243	31	flawed	flawed	ADJ
ftr-477	1243	32	.	.	PUNCT
ftr-477	1244	1	damages	damage	NOUN
ftr-477	1244	2	for	for	ADP
ftr-477	1244	3	wrongful	wrongful	ADJ
ftr-477	1244	4	discharge	discharge	NOUN
ftr-477	1244	5	(	(	PUNCT
ftr-477	1244	6	a	a	DET
ftr-477	1244	7	truly	truly	ADV
ftr-477	1244	8	commercial	commercial	ADJ
ftr-477	1244	9	violation	violation	NOUN
ftr-477	1244	10	)	)	PUNCT
ftr-477	1244	11	can	can	AUX
ftr-477	1244	12	be	be	AUX
ftr-477	1244	13	excluded	exclude	VERB
ftr-477	1244	14	if	if	SCONJ
ftr-477	1244	15	the	the	DET
ftr-477	1244	16	jurisdiction	jurisdiction	NOUN
ftr-477	1244	17	provides	provide	VERB
ftr-477	1244	18	a	a	DET
ftr-477	1244	19	tort	tort	NOUN
ftr-477	1244	20	action	action	NOUN
ftr-477	1244	21	for	for	ADP
ftr-477	1244	22	the	the	DET
ftr-477	1244	23	violation	violation	NOUN
ftr-477	1244	24	,	,	PUNCT
ftr-477	1244	25	but	but	CCONJ
ftr-477	1244	26	damages	damage	NOUN
ftr-477	1244	27	obtained	obtain	VERB
ftr-477	1244	28	on	on	ADP
ftr-477	1244	29	a	a	DET
ftr-477	1244	30	contract	contract	NOUN
ftr-477	1244	31	theory	theory	NOUN
ftr-477	1244	32	because	because	SCONJ
ftr-477	1244	33	of	of	ADP
ftr-477	1244	34	a	a	DET
ftr-477	1244	35	wrongful	wrongful	ADJ
ftr-477	1244	36	discharge	discharge	NOUN
ftr-477	1244	37	are	be	AUX
ftr-477	1244	38	taxable	taxable	ADJ
ftr-477	1244	39	.	.	PUNCT
ftr-477	1244	40	'	'	PUNCT
ftr-477	1245	1	7	7	NUM
ftr-477	1245	2	1	1	NUM
ftr-477	1245	3	in	in	ADP
ftr-477	1245	4	mckay	mckay	PROPN
ftr-477	1245	5	,	,	PUNCT
ftr-477	1245	6	72	72	NUM
ftr-477	1245	7	where	where	SCONJ
ftr-477	1245	8	the	the	DET
ftr-477	1245	9	plaintiff	plaintiff	NOUN
ftr-477	1245	10	brought	bring	VERB
ftr-477	1245	11	suit	suit	NOUN
ftr-477	1245	12	for	for	ADP
ftr-477	1245	13	both	both	CCONJ
ftr-477	1245	14	wrongful	wrongful	ADJ
ftr-477	1245	15	discharge	discharge	NOUN
ftr-477	1245	16	and	and	CCONJ
ftr-477	1245	17	breach	breach	NOUN
ftr-477	1245	18	of	of	ADP
ftr-477	1245	19	an	an	DET
ftr-477	1245	20	employment	employment	NOUN
ftr-477	1245	21	contract	contract	NOUN
ftr-477	1245	22	,	,	PUNCT
ftr-477	1245	23	the	the	DET
ftr-477	1245	24	tax	tax	NOUN
ftr-477	1245	25	court	court	NOUN
ftr-477	1245	26	held	hold	VERB
ftr-477	1245	27	that	that	SCONJ
ftr-477	1245	28	the	the	DET
ftr-477	1245	29	damages	damage	NOUN
ftr-477	1245	30	obtained	obtain	VERB
ftr-477	1245	31	for	for	ADP
ftr-477	1245	32	the	the	DET
ftr-477	1245	33	former	former	ADJ
ftr-477	1245	34	were	be	AUX
ftr-477	1245	35	excluded	exclude	VERB
ftr-477	1245	36	from	from	ADP
ftr-477	1245	37	income	income	NOUN
ftr-477	1245	38	,	,	PUNCT
ftr-477	1245	39	but	but	CCONJ
ftr-477	1245	40	the	the	DET
ftr-477	1245	41	damages	damage	NOUN
ftr-477	1245	42	for	for	ADP
ftr-477	1245	43	breach	breach	NOUN
ftr-477	1245	44	of	of	ADP
ftr-477	1245	45	the	the	DET
ftr-477	1245	46	contract	contract	NOUN
ftr-477	1245	47	were	be	AUX
ftr-477	1245	48	taxable	taxable	ADJ
ftr-477	1245	49	.	.	PUNCT
ftr-477	1246	1	where	where	SCONJ
ftr-477	1246	2	a	a	DET
ftr-477	1246	3	breach	breach	NOUN
ftr-477	1246	4	of	of	ADP
ftr-477	1246	5	contract	contract	NOUN
ftr-477	1246	6	is	be	AUX
ftr-477	1246	7	one	one	NUM
ftr-477	1246	8	that	that	PRON
ftr-477	1246	9	is	be	AUX
ftr-477	1246	10	likely	likely	ADJ
ftr-477	1246	11	to	to	PART
ftr-477	1246	12	cause	cause	VERB
ftr-477	1246	13	the	the	DET
ftr-477	1246	14	plaintiff	plaintiff	NOUN
ftr-477	1246	15	to	to	PART
ftr-477	1246	16	incur	incur	VERB
ftr-477	1246	17	serious	serious	ADJ
ftr-477	1246	18	emotional	emotional	ADJ
ftr-477	1246	19	disturbance	disturbance	NOUN
ftr-477	1246	20	,	,	PUNCT
ftr-477	1246	21	courts	court	NOUN
ftr-477	1246	22	have	have	AUX
ftr-477	1246	23	allowed	allow	VERB
ftr-477	1246	24	recovery	recovery	NOUN
ftr-477	1246	25	for	for	ADP
ftr-477	1246	26	pain	pain	NOUN
ftr-477	1246	27	and	and	CCONJ
ftr-477	1246	28	suffering	suffering	NOUN
ftr-477	1246	29	.	.	PUNCT
ftr-477	1247	1	'73	'73	NUM
ftr-477	1247	2	in	in	ADP
ftr-477	1247	3	such	such	ADJ
ftr-477	1247	4	cases	case	NOUN
ftr-477	1247	5	,	,	PUNCT
ftr-477	1247	6	the	the	DET
ftr-477	1247	7	range	range	NOUN
ftr-477	1247	8	of	of	ADP
ftr-477	1247	9	damages	damage	NOUN
ftr-477	1247	10	available	available	ADJ
ftr-477	1247	11	on	on	ADP
ftr-477	1247	12	the	the	DET
ftr-477	1247	13	contract	contract	NOUN
ftr-477	1247	14	claim	claim	NOUN
ftr-477	1247	15	seem	seem	VERB
ftr-477	1247	16	to	to	PART
ftr-477	1247	17	be	be	AUX
ftr-477	1247	18	sufficient	sufficient	ADJ
ftr-477	1247	19	to	to	PART
ftr-477	1247	20	characterize	characterize	VERB
ftr-477	1247	21	it	it	PRON
ftr-477	1247	22	as	as	ADP
ftr-477	1247	23	tort	tort	NOUN
ftr-477	1247	24	-	-	PUNCT
ftr-477	1247	25	type	type	NOUN
ftr-477	1247	26	under	under	ADP
ftr-477	1247	27	burke	burke	NOUN
ftr-477	1247	28	.	.	PUNCT
ftr-477	1248	1	if	if	SCONJ
ftr-477	1248	2	so	so	ADV
ftr-477	1248	3	,	,	PUNCT
ftr-477	1248	4	under	under	ADP
ftr-477	1248	5	the	the	DET
ftr-477	1248	6	approach	approach	NOUN
ftr-477	1248	7	that	that	SCONJ
ftr-477	1248	8	some	some	DET
ftr-477	1248	9	courts	court	NOUN
ftr-477	1248	10	(	(	PUNCT
ftr-477	1248	11	including	include	VERB
ftr-477	1248	12	the	the	DET
ftr-477	1248	13	tax	tax	NOUN
ftr-477	1248	14	court	court	NOUN
ftr-477	1248	15	)	)	PUNCT
ftr-477	1248	16	have	have	AUX
ftr-477	1248	17	taken	take	VERB
ftr-477	1248	18	,	,	PUNCT
ftr-477	1248	19	all	all	DET
ftr-477	1248	20	damages	damage	NOUN
ftr-477	1248	21	for	for	ADP
ftr-477	1248	22	breach	breach	NOUN
ftr-477	1248	23	might	might	AUX
ftr-477	1248	24	be	be	AUX
ftr-477	1248	25	excluded	exclude	VERB
ftr-477	1248	26	from	from	ADP
ftr-477	1248	27	income	income	NOUN
ftr-477	1248	28	.	.	PUNCT
ftr-477	1249	1	this	this	DET
ftr-477	1249	2	possibility	possibility	NOUN
ftr-477	1249	3	indicates	indicate	VERB
ftr-477	1249	4	just	just	ADV
ftr-477	1249	5	how	how	SCONJ
ftr-477	1249	6	unworkable	unworkable	ADJ
ftr-477	1249	7	the	the	DET
ftr-477	1249	8	burke	burke	PROPN
ftr-477	1249	9	standards	standard	NOUN
ftr-477	1249	10	are	be	AUX
ftr-477	1249	11	.	.	PUNCT
ftr-477	1250	1	moreover	moreover	ADV
ftr-477	1250	2	,	,	PUNCT
ftr-477	1250	3	the	the	DET
ftr-477	1250	4	attempt	attempt	NOUN
ftr-477	1250	5	to	to	PART
ftr-477	1250	6	find	find	VERB
ftr-477	1250	7	a	a	DET
ftr-477	1250	8	standard	standard	NOUN
ftr-477	1250	9	that	that	PRON
ftr-477	1250	10	distinguishes	distinguish	VERB
ftr-477	1250	11	tort	tort	NOUN
ftr-477	1250	12	claims	claim	NOUN
ftr-477	1250	13	from	from	ADP
ftr-477	1250	14	contract	contract	NOUN
ftr-477	1250	15	claims	claim	NOUN
ftr-477	1250	16	seems	seem	VERB
ftr-477	1250	17	to	to	PART
ftr-477	1250	18	have	have	AUX
ftr-477	1250	19	failed	fail	VERB
ftr-477	1250	20	.	.	PUNCT
ftr-477	1251	1	170	170	NUM
ftr-477	1251	2	.	.	PUNCT
ftr-477	1252	1	rev	rev	PROPN
ftr-477	1252	2	.	.	PUNCT
ftr-477	1253	1	rul	rul	PROPN
ftr-477	1253	2	.	.	PUNCT
ftr-477	1254	1	93	93	NUM
ftr-477	1254	2	-	-	SYM
ftr-477	1254	3	88	88	NUM
ftr-477	1254	4	,	,	PUNCT
ftr-477	1254	5	1993	1993	NUM
ftr-477	1254	6	-	-	SYM
ftr-477	1254	7	2	2	NUM
ftr-477	1254	8	c.b	c.b	PROPN
ftr-477	1254	9	.	.	PROPN
ftr-477	1254	10	61	61	NUM
ftr-477	1254	11	.	.	PUNCT
ftr-477	1255	1	171	171	NUM
ftr-477	1255	2	.	.	PUNCT
ftr-477	1256	1	see	see	VERB
ftr-477	1256	2	mckay	mckay	PROPN
ftr-477	1256	3	v.	v.	PROPN
ftr-477	1256	4	commissioner	commissioner	PROPN
ftr-477	1256	5	,	,	PUNCT
ftr-477	1256	6	102	102	NUM
ftr-477	1256	7	t.c	t.c	PROPN
ftr-477	1256	8	.	.	PROPN
ftr-477	1256	9	465	465	NUM
ftr-477	1256	10	(	(	PUNCT
ftr-477	1256	11	1994	1994	NUM
ftr-477	1256	12	)	)	PUNCT
ftr-477	1256	13	.	.	PUNCT
ftr-477	1257	1	172	172	X
ftr-477	1257	2	.	.	PUNCT
ftr-477	1258	1	i	i	PRON
ftr-477	1258	2	d.	d.	PROPN
ftr-477	1258	3	for	for	ADP
ftr-477	1258	4	a	a	DET
ftr-477	1258	5	discussion	discussion	NOUN
ftr-477	1258	6	of	of	ADP
ftr-477	1258	7	mckay	mckay	PROPN
ftr-477	1258	8	,	,	PUNCT
ftr-477	1258	9	see	see	VERB
ftr-477	1258	10	supra	supra	ADJ
ftr-477	1258	11	text	text	NOUN
ftr-477	1258	12	accompanying	accompanying	ADJ
ftr-477	1258	13	notes	note	NOUN
ftr-477	1258	14	120	120	NUM
ftr-477	1258	15	-	-	SYM
ftr-477	1258	16	21	21	NUM
ftr-477	1258	17	.	.	PUNCT
ftr-477	1259	1	173	173	NUM
ftr-477	1259	2	.	.	PUNCT
ftr-477	1260	1	see	see	PROPN
ftr-477	1260	2	farnsworth	farnsworth	PROPN
ftr-477	1260	3	,	,	PUNCT
ftr-477	1260	4	supra	supra	PROPN
ftr-477	1260	5	note	note	PROPN
ftr-477	1260	6	168	168	NUM
ftr-477	1260	7	,	,	PUNCT
ftr-477	1260	8	§	§	PROPN
ftr-477	1260	9	12.17	12.17	NUM
ftr-477	1260	10	.	.	PUNCT
ftr-477	1261	1	[	[	X
ftr-477	1261	2	vol	vol	NOUN
ftr-477	1261	3	2:6	2:6	NUM
ftr-477	1261	4	compensator	compensator	NOUN
ftr-477	1261	5	,	,	PUNCT
ftr-477	1261	6	and	and	CCONJ
ftr-477	1261	7	punitive	punitive	ADJ
ftr-477	1261	8	damages	damage	NOUN
ftr-477	1261	9	splits	split	VERB
ftr-477	1261	10	in	in	ADP
ftr-477	1261	11	authority	authority	NOUN
ftr-477	1261	12	have	have	AUX
ftr-477	1261	13	developed	develop	VERB
ftr-477	1261	14	since	since	SCONJ
ftr-477	1261	15	burke	burke	PROPN
ftr-477	1261	16	on	on	ADP
ftr-477	1261	17	the	the	DET
ftr-477	1261	18	application	application	NOUN
ftr-477	1261	19	of	of	ADP
ftr-477	1261	20	the	the	DET
ftr-477	1261	21	exclusion	exclusion	NOUN
ftr-477	1261	22	to	to	ADP
ftr-477	1261	23	two	two	NUM
ftr-477	1261	24	significant	significant	ADJ
ftr-477	1261	25	items	item	NOUN
ftr-477	1261	26	-	-	PUNCT
ftr-477	1261	27	punitive	punitive	ADJ
ftr-477	1261	28	damages	damage	NOUN
ftr-477	1261	29	and	and	CCONJ
ftr-477	1261	30	prejudgment	prejudgment	NOUN
ftr-477	1261	31	interest	interest	NOUN
ftr-477	1261	32	included	include	VERB
ftr-477	1261	33	in	in	ADP
ftr-477	1261	34	personal	personal	ADJ
ftr-477	1261	35	injury	injury	NOUN
ftr-477	1261	36	awards	award	NOUN
ftr-477	1261	37	.	.	PUNCT
ftr-477	1262	1	'74	'74	NUM
ftr-477	1262	2	another	another	DET
ftr-477	1262	3	problem	problem	NOUN
ftr-477	1262	4	that	that	PRON
ftr-477	1262	5	may	may	AUX
ftr-477	1262	6	have	have	AUX
ftr-477	1262	7	arisen	arise	VERB
ftr-477	1262	8	as	as	ADP
ftr-477	1262	9	a	a	DET
ftr-477	1262	10	consequence	consequence	NOUN
ftr-477	1262	11	of	of	ADP
ftr-477	1262	12	burke	burke	NOUN
ftr-477	1262	13	is	be	AUX
ftr-477	1262	14	that	that	SCONJ
ftr-477	1262	15	employment	employment	NOUN
ftr-477	1262	16	disputes	dispute	NOUN
ftr-477	1262	17	that	that	PRON
ftr-477	1262	18	might	might	AUX
ftr-477	1262	19	have	have	AUX
ftr-477	1262	20	been	be	AUX
ftr-477	1262	21	settled	settle	VERB
ftr-477	1262	22	may	may	AUX
ftr-477	1262	23	instead	instead	ADV
ftr-477	1262	24	be	be	AUX
ftr-477	1262	25	channelled	channel	VERB
ftr-477	1262	26	to	to	ADP
ftr-477	1262	27	the	the	DET
ftr-477	1262	28	courts	court	NOUN
ftr-477	1262	29	in	in	ADP
ftr-477	1262	30	the	the	DET
ftr-477	1262	31	hope	hope	NOUN
ftr-477	1262	32	of	of	ADP
ftr-477	1262	33	having	have	VERB
ftr-477	1262	34	settlements	settlement	NOUN
ftr-477	1262	35	characterized	characterize	VERB
ftr-477	1262	36	as	as	ADP
ftr-477	1262	37	excludable	excludable	ADJ
ftr-477	1262	38	tort	tort	NOUN
ftr-477	1262	39	damages	damage	NOUN
ftr-477	1262	40	.	.	PUNCT
ftr-477	1263	1	the	the	DET
ftr-477	1263	2	author	author	NOUN
ftr-477	1263	3	has	have	VERB
ftr-477	1263	4	no	no	DET
ftr-477	1263	5	empirical	empirical	ADJ
ftr-477	1263	6	evidence	evidence	NOUN
ftr-477	1263	7	that	that	SCONJ
ftr-477	1263	8	this	this	PRON
ftr-477	1263	9	has	have	AUX
ftr-477	1263	10	occurred,175	occurred,175	PROPN
ftr-477	1263	11	but	but	CCONJ
ftr-477	1263	12	accounts	account	NOUN
ftr-477	1263	13	of	of	ADP
ftr-477	1263	14	such	such	ADJ
ftr-477	1263	15	occurrences	occurrence	NOUN
ftr-477	1263	16	are	be	AUX
ftr-477	1263	17	circulating	circulate	VERB
ftr-477	1263	18	among	among	ADP
ftr-477	1263	19	some	some	DET
ftr-477	1263	20	law	law	NOUN
ftr-477	1263	21	firms	firm	NOUN
ftr-477	1263	22	.	.	PUNCT
ftr-477	1264	1	these	these	DET
ftr-477	1264	2	accounts	account	NOUN
ftr-477	1264	3	may	may	AUX
ftr-477	1264	4	not	not	PART
ftr-477	1264	5	be	be	AUX
ftr-477	1264	6	accurate	accurate	ADJ
ftr-477	1264	7	,	,	PUNCT
ftr-477	1264	8	but	but	CCONJ
ftr-477	1264	9	the	the	DET
ftr-477	1264	10	availability	availability	NOUN
ftr-477	1264	11	of	of	ADP
ftr-477	1264	12	that	that	DET
ftr-477	1264	13	course	course	NOUN
ftr-477	1264	14	of	of	ADP
ftr-477	1264	15	action	action	NOUN
ftr-477	1264	16	seems	seem	VERB
ftr-477	1264	17	so	so	ADV
ftr-477	1264	18	tempting	tempting	ADJ
ftr-477	1264	19	that	that	SCONJ
ftr-477	1264	20	it	it	PRON
ftr-477	1264	21	is	be	AUX
ftr-477	1264	22	reasonable	reasonable	ADJ
ftr-477	1264	23	to	to	PART
ftr-477	1264	24	expect	expect	VERB
ftr-477	1264	25	it	it	PRON
ftr-477	1264	26	to	to	PART
ftr-477	1264	27	be	be	AUX
ftr-477	1264	28	pursued	pursue	VERB
ftr-477	1264	29	.	.	PUNCT
ftr-477	1265	1	employers	employer	NOUN
ftr-477	1265	2	often	often	ADV
ftr-477	1265	3	try	try	VERB
ftr-477	1265	4	to	to	PART
ftr-477	1265	5	buy	buy	VERB
ftr-477	1265	6	-	-	PUNCT
ftr-477	1265	7	out	out	ADP
ftr-477	1265	8	older	old	ADJ
ftr-477	1265	9	employees	employee	NOUN
ftr-477	1265	10	by	by	ADP
ftr-477	1265	11	offering	offer	VERB
ftr-477	1265	12	financial	financial	ADJ
ftr-477	1265	13	inducements	inducement	NOUN
ftr-477	1265	14	for	for	ADP
ftr-477	1265	15	retirement	retirement	NOUN
ftr-477	1265	16	.	.	PUNCT
ftr-477	1266	1	employers	employer	NOUN
ftr-477	1266	2	often	often	ADV
ftr-477	1266	3	require	require	VERB
ftr-477	1266	4	employees	employee	NOUN
ftr-477	1266	5	accepting	accept	VERB
ftr-477	1266	6	such	such	ADJ
ftr-477	1266	7	offers	offer	NOUN
ftr-477	1266	8	to	to	PART
ftr-477	1266	9	sign	sign	VERB
ftr-477	1266	10	releases	release	NOUN
ftr-477	1266	11	for	for	ADP
ftr-477	1266	12	any	any	DET
ftr-477	1266	13	claims	claim	NOUN
ftr-477	1266	14	that	that	PRON
ftr-477	1266	15	might	might	AUX
ftr-477	1266	16	exist	exist	VERB
ftr-477	1266	17	against	against	ADP
ftr-477	1266	18	the	the	DET
ftr-477	1266	19	employers	employer	NOUN
ftr-477	1266	20	for	for	ADP
ftr-477	1266	21	discriminatory	discriminatory	ADJ
ftr-477	1266	22	treatment	treatment	NOUN
ftr-477	1266	23	.	.	PUNCT
ftr-477	1267	1	the	the	DET
ftr-477	1267	2	requirement	requirement	NOUN
ftr-477	1267	3	of	of	ADP
ftr-477	1267	4	such	such	DET
ftr-477	1267	5	a	a	DET
ftr-477	1267	6	release	release	NOUN
ftr-477	1267	7	may	may	AUX
ftr-477	1267	8	only	only	ADV
ftr-477	1267	9	be	be	AUX
ftr-477	1267	10	a	a	DET
ftr-477	1267	11	cautionary	cautionary	ADJ
ftr-477	1267	12	measure	measure	NOUN
ftr-477	1267	13	,	,	PUNCT
ftr-477	1267	14	and	and	CCONJ
ftr-477	1267	15	it	it	PRON
ftr-477	1267	16	usually	usually	ADV
ftr-477	1267	17	does	do	AUX
ftr-477	1267	18	not	not	PART
ftr-477	1267	19	cause	cause	VERB
ftr-477	1267	20	the	the	DET
ftr-477	1267	21	transaction	transaction	NOUN
ftr-477	1267	22	to	to	PART
ftr-477	1267	23	be	be	AUX
ftr-477	1267	24	treated	treat	VERB
ftr-477	1267	25	in	in	ADP
ftr-477	1267	26	whole	whole	ADJ
ftr-477	1267	27	or	or	CCONJ
ftr-477	1267	28	in	in	ADP
ftr-477	1267	29	part	part	NOUN
ftr-477	1267	30	as	as	ADP
ftr-477	1267	31	a	a	DET
ftr-477	1267	32	settlement	settlement	NOUN
ftr-477	1267	33	of	of	ADP
ftr-477	1267	34	a	a	DET
ftr-477	1267	35	tort	tort	NOUN
ftr-477	1267	36	claim	claim	NOUN
ftr-477	1267	37	.	.	PUNCT
ftr-477	1268	1	'76	'76	NUM
ftr-477	1268	2	however	however	ADV
ftr-477	1268	3	,	,	PUNCT
ftr-477	1268	4	it	it	PRON
ftr-477	1268	5	seems	seem	VERB
ftr-477	1268	6	likely	likely	ADJ
ftr-477	1268	7	that	that	SCONJ
ftr-477	1268	8	knowledgeable	knowledgeable	ADJ
ftr-477	1268	9	attorneys	attorney	NOUN
ftr-477	1268	10	will	will	AUX
ftr-477	1268	11	counsel	counsel	VERB
ftr-477	1268	12	their	their	PRON
ftr-477	1268	13	clients	client	NOUN
ftr-477	1268	14	to	to	PART
ftr-477	1268	15	lodge	lodge	VERB
ftr-477	1268	16	tort	tort	NOUN
ftr-477	1268	17	claims	claim	NOUN
ftr-477	1268	18	in	in	ADP
ftr-477	1268	19	such	such	ADJ
ftr-477	1268	20	cases	case	NOUN
ftr-477	1268	21	and	and	CCONJ
ftr-477	1268	22	negotiate	negotiate	VERB
ftr-477	1268	23	with	with	ADP
ftr-477	1268	24	the	the	DET
ftr-477	1268	25	employer	employer	NOUN
ftr-477	1268	26	to	to	PART
ftr-477	1268	27	structure	structure	VERB
ftr-477	1268	28	the	the	DET
ftr-477	1268	29	settlement	settlement	NOUN
ftr-477	1268	30	as	as	ADP
ftr-477	1268	31	a	a	DET
ftr-477	1268	32	payment	payment	NOUN
ftr-477	1268	33	of	of	ADP
ftr-477	1268	34	tort	tort	NOUN
ftr-477	1268	35	damages	damage	NOUN
ftr-477	1268	36	rather	rather	ADV
ftr-477	1268	37	than	than	ADP
ftr-477	1268	38	as	as	ADP
ftr-477	1268	39	a	a	DET
ftr-477	1268	40	termination	termination	NOUN
ftr-477	1268	41	payment	payment	NOUN
ftr-477	1268	42	.	.	PUNCT
ftr-477	1269	1	a	a	DET
ftr-477	1269	2	recent	recent	ADJ
ftr-477	1269	3	commentary	commentary	NOUN
ftr-477	1269	4	on	on	ADP
ftr-477	1269	5	this	this	DET
ftr-477	1269	6	topic	topic	NOUN
ftr-477	1269	7	essentially	essentially	ADV
ftr-477	1269	8	recommends	recommend	VERB
ftr-477	1269	9	that	that	DET
ftr-477	1269	10	procedure	procedure	NOUN
ftr-477	1269	11	.	.	PUNCT
ftr-477	1269	12	'	'	PUNCT
ftr-477	1270	1	most	most	ADJ
ftr-477	1270	2	of	of	ADP
ftr-477	1270	3	the	the	DET
ftr-477	1270	4	problems	problem	NOUN
ftr-477	1270	5	created	create	VERB
ftr-477	1270	6	by	by	ADP
ftr-477	1270	7	the	the	DET
ftr-477	1270	8	burke	burke	PROPN
ftr-477	1270	9	standards	standard	NOUN
ftr-477	1270	10	could	could	AUX
ftr-477	1270	11	be	be	AUX
ftr-477	1270	12	resolved	resolve	VERB
ftr-477	1270	13	by	by	ADP
ftr-477	1270	14	limiting	limit	VERB
ftr-477	1270	15	section	section	NOUN
ftr-477	1270	16	104(a)(2	104(a)(2	NUM
ftr-477	1270	17	)	)	PUNCT
ftr-477	1270	18	to	to	ADP
ftr-477	1270	19	damages	damage	NOUN
ftr-477	1270	20	arising	arise	VERB
ftr-477	1270	21	from	from	ADP
ftr-477	1270	22	claims	claim	NOUN
ftr-477	1270	23	based	base	VERB
ftr-477	1270	24	on	on	ADP
ftr-477	1270	25	physical	physical	ADJ
ftr-477	1270	26	injury	injury	NOUN
ftr-477	1270	27	.	.	PUNCT
ftr-477	1271	1	no	no	DET
ftr-477	1271	2	standard	standard	NOUN
ftr-477	1271	3	will	will	AUX
ftr-477	1271	4	preclude	preclude	VERB
ftr-477	1271	5	difficult	difficult	ADJ
ftr-477	1271	6	issues	issue	NOUN
ftr-477	1271	7	from	from	ADP
ftr-477	1271	8	arising	arise	VERB
ftr-477	1271	9	,	,	PUNCT
ftr-477	1271	10	but	but	CCONJ
ftr-477	1271	11	the	the	DET
ftr-477	1271	12	requirement	requirement	NOUN
ftr-477	1271	13	of	of	ADP
ftr-477	1271	14	a	a	DET
ftr-477	1271	15	physical	physical	ADJ
ftr-477	1271	16	injury	injury	NOUN
ftr-477	1271	17	would	would	AUX
ftr-477	1271	18	go	go	VERB
ftr-477	1271	19	far	far	ADV
ftr-477	1271	20	to	to	PART
ftr-477	1271	21	minimize	minimize	VERB
ftr-477	1271	22	administrative	administrative	ADJ
ftr-477	1271	23	difficulties	difficulty	NOUN
ftr-477	1271	24	and	and	CCONJ
ftr-477	1271	25	make	make	VERB
ftr-477	1271	26	a	a	DET
ftr-477	1271	27	more	more	ADV
ftr-477	1271	28	rational	rational	ADJ
ftr-477	1271	29	division	division	NOUN
ftr-477	1271	30	of	of	ADP
ftr-477	1271	31	damages	damage	NOUN
ftr-477	1271	32	between	between	ADP
ftr-477	1271	33	those	those	PRON
ftr-477	1271	34	that	that	PRON
ftr-477	1271	35	are	be	AUX
ftr-477	1271	36	taxable	taxable	ADJ
ftr-477	1271	37	and	and	CCONJ
ftr-477	1271	38	those	those	PRON
ftr-477	1271	39	that	that	PRON
ftr-477	1271	40	are	be	AUX
ftr-477	1271	41	excluded	exclude	VERB
ftr-477	1271	42	.	.	PUNCT
ftr-477	1272	1	in	in	ADP
ftr-477	1272	2	burke	burke	PROPN
ftr-477	1272	3	,	,	PUNCT
ftr-477	1272	4	the	the	DET
ftr-477	1272	5	supreme	supreme	PROPN
ftr-477	1272	6	court	court	PROPN
ftr-477	1272	7	rejected	reject	VERB
ftr-477	1272	8	justice	justice	PROPN
ftr-477	1272	9	scalia	scalia	PROPN
ftr-477	1272	10	's	's	PART
ftr-477	1272	11	proposal	proposal	NOUN
ftr-477	1272	12	to	to	PART
ftr-477	1272	13	restrict	restrict	VERB
ftr-477	1272	14	section	section	NOUN
ftr-477	1272	15	104(a)(2	104(a)(2	NUM
ftr-477	1272	16	)	)	PUNCT
ftr-477	1272	17	to	to	ADP
ftr-477	1272	18	cases	case	NOUN
ftr-477	1272	19	involving	involve	VERB
ftr-477	1272	20	physical	physical	ADJ
ftr-477	1272	21	injury	injury	NOUN
ftr-477	1272	22	,	,	PUNCT
ftr-477	1272	23	178	178	NUM
ftr-477	1272	24	but	but	CCONJ
ftr-477	1272	25	this	this	DET
ftr-477	1272	26	issue	issue	NOUN
ftr-477	1272	27	will	will	AUX
ftr-477	1272	28	soon	soon	ADV
ftr-477	1272	29	return	return	VERB
ftr-477	1272	30	to	to	ADP
ftr-477	1272	31	the	the	DET
ftr-477	1272	32	court	court	NOUN
ftr-477	1272	33	.	.	PUNCT
ftr-477	1272	34	'	'	PUNCT
ftr-477	1273	1	perhaps	perhaps	ADV
ftr-477	1273	2	,	,	PUNCT
ftr-477	1273	3	174	174	NUM
ftr-477	1273	4	.	.	PUNCT
ftr-477	1274	1	see	see	VERB
ftr-477	1274	2	parts	part	NOUN
ftr-477	1274	3	1i.b	1i.b	NUM
ftr-477	1274	4	,	,	PUNCT
ftr-477	1274	5	ii.c	ii.c	VERB
ftr-477	1274	6	.	.	PUNCT
ftr-477	1275	1	175	175	NUM
ftr-477	1275	2	.	.	PUNCT
ftr-477	1276	1	however	however	ADV
ftr-477	1276	2	,	,	PUNCT
ftr-477	1276	3	the	the	DET
ftr-477	1276	4	facts	fact	NOUN
ftr-477	1276	5	of	of	ADP
ftr-477	1276	6	the	the	DET
ftr-477	1276	7	recent	recent	ADJ
ftr-477	1276	8	case	case	NOUN
ftr-477	1276	9	of	of	ADP
ftr-477	1276	10	taggi	taggi	NOUN
ftr-477	1276	11	v.	v.	PROPN
ftr-477	1276	12	united	united	PROPN
ftr-477	1276	13	states	states	PROPN
ftr-477	1276	14	,	,	PUNCT
ftr-477	1276	15	35	35	NUM
ftr-477	1276	16	f.3d	f.3d	NUM
ftr-477	1276	17	93	93	NUM
ftr-477	1276	18	(	(	PUNCT
ftr-477	1276	19	2d	2d	NUM
ftr-477	1276	20	cir	cir	NOUN
ftr-477	1276	21	.	.	PROPN
ftr-477	1276	22	1994	1994	NUM
ftr-477	1276	23	)	)	PUNCT
ftr-477	1276	24	,	,	PUNCT
ftr-477	1276	25	lend	lend	VERB
ftr-477	1276	26	credibility	credibility	NOUN
ftr-477	1276	27	to	to	ADP
ftr-477	1276	28	the	the	DET
ftr-477	1276	29	suggestion	suggestion	NOUN
ftr-477	1276	30	that	that	SCONJ
ftr-477	1276	31	this	this	PRON
ftr-477	1276	32	is	be	AUX
ftr-477	1276	33	taking	take	VERB
ftr-477	1276	34	place	place	NOUN
ftr-477	1276	35	.	.	PUNCT
ftr-477	1277	1	see	see	VERB
ftr-477	1277	2	also	also	ADV
ftr-477	1277	3	loren	loren	PROPN
ftr-477	1277	4	c.	c.	PROPN
ftr-477	1277	5	rosenzweig	rosenzweig	PROPN
ftr-477	1277	6	,	,	PUNCT
ftr-477	1277	7	careful	careful	ADJ
ftr-477	1277	8	planning	planning	NOUN
ftr-477	1277	9	may	may	AUX
ftr-477	1277	10	establish	establish	VERB
ftr-477	1277	11	excludability	excludability	NOUN
ftr-477	1277	12	of	of	ADP
ftr-477	1277	13	damages	damage	NOUN
ftr-477	1277	14	awarded	award	VERB
ftr-477	1277	15	for	for	ADP
ftr-477	1277	16	age	age	NOUN
ftr-477	1277	17	discrimination	discrimination	NOUN
ftr-477	1277	18	,	,	PUNCT
ftr-477	1277	19	81	81	NUM
ftr-477	1277	20	j.	j.	NOUN
ftr-477	1277	21	tax'n	tax'n	ADP
ftr-477	1277	22	254	254	NUM
ftr-477	1277	23	(	(	PUNCT
ftr-477	1277	24	1994	1994	NUM
ftr-477	1277	25	)	)	PUNCT
ftr-477	1277	26	(	(	PUNCT
ftr-477	1277	27	suggesting	suggest	VERB
ftr-477	1277	28	that	that	SCONJ
ftr-477	1277	29	settlements	settlement	NOUN
ftr-477	1277	30	for	for	ADP
ftr-477	1277	31	employment	employment	NOUN
ftr-477	1277	32	terminations	termination	NOUN
ftr-477	1277	33	should	should	AUX
ftr-477	1277	34	be	be	AUX
ftr-477	1277	35	structured	structure	VERB
ftr-477	1277	36	to	to	PART
ftr-477	1277	37	maximize	maximize	VERB
ftr-477	1277	38	the	the	DET
ftr-477	1277	39	amount	amount	NOUN
ftr-477	1277	40	characterized	characterize	VERB
ftr-477	1277	41	as	as	ADP
ftr-477	1277	42	a	a	DET
ftr-477	1277	43	settlement	settlement	NOUN
ftr-477	1277	44	of	of	ADP
ftr-477	1277	45	tort	tort	NOUN
ftr-477	1277	46	claims	claim	NOUN
ftr-477	1277	47	)	)	PUNCT
ftr-477	1277	48	.	.	PUNCT
ftr-477	1278	1	176	176	NUM
ftr-477	1278	2	.	.	PUNCT
ftr-477	1279	1	see	see	VERB
ftr-477	1279	2	taggi	taggi	NOUN
ftr-477	1279	3	,	,	PUNCT
ftr-477	1279	4	35	35	NUM
ftr-477	1279	5	f.3d	f.3d	NUM
ftr-477	1279	6	at	at	ADP
ftr-477	1279	7	93	93	NUM
ftr-477	1279	8	.	.	PUNCT
ftr-477	1280	1	177	177	NUM
ftr-477	1280	2	.	.	PUNCT
ftr-477	1281	1	see	see	VERB
ftr-477	1281	2	rosenzweig	rosenzweig	NOUN
ftr-477	1281	3	,	,	PUNCT
ftr-477	1281	4	supra	supra	PROPN
ftr-477	1281	5	note	note	PROPN
ftr-477	1281	6	175	175	NUM
ftr-477	1281	7	,	,	PUNCT
ftr-477	1281	8	at	at	ADP
ftr-477	1281	9	258	258	NUM
ftr-477	1281	10	.	.	PUNCT
ftr-477	1281	11	178	178	NUM
ftr-477	1281	12	.	.	PUNCT
ftr-477	1282	1	in	in	ADP
ftr-477	1282	2	downey	downey	PROPN
ftr-477	1282	3	iii	iii	PROPN
ftr-477	1282	4	,	,	PUNCT
ftr-477	1282	5	judge	judge	PROPN
ftr-477	1282	6	flaum	flaum	PROPN
ftr-477	1282	7	expressed	express	VERB
ftr-477	1282	8	his	his	PRON
ftr-477	1282	9	admiration	admiration	NOUN
ftr-477	1282	10	for	for	ADP
ftr-477	1282	11	justice	justice	PROPN
ftr-477	1282	12	scalia	scalia	PROPN
ftr-477	1282	13	's	's	PART
ftr-477	1282	14	cogent	cogent	ADJ
ftr-477	1282	15	argument	argument	NOUN
ftr-477	1282	16	for	for	ADP
ftr-477	1282	17	his	his	PRON
ftr-477	1282	18	proposal	proposal	NOUN
ftr-477	1282	19	.	.	PUNCT
ftr-477	1283	1	downey	downey	PROPN
ftr-477	1283	2	v.	v.	PROPN
ftr-477	1283	3	commissioner	commissioner	PROPN
ftr-477	1283	4	,	,	PUNCT
ftr-477	1283	5	33	33	NUM
ftr-477	1283	6	f.3d	f.3d	NUM
ftr-477	1283	7	836	836	NUM
ftr-477	1283	8	,	,	PUNCT
ftr-477	1283	9	838	838	NUM
ftr-477	1283	10	(	(	PUNCT
ftr-477	1283	11	7th	7th	ADJ
ftr-477	1283	12	cir	cir	NOUN
ftr-477	1283	13	.	.	PROPN
ftr-477	1283	14	1994	1994	NUM
ftr-477	1283	15	)	)	PUNCT
ftr-477	1283	16	,	,	PUNCT
ftr-477	1283	17	petition	petition	NOUN
ftr-477	1283	18	for	for	ADP
ftr-477	1283	19	cert	cert	NOUN
ftr-477	1283	20	.	.	PUNCT
ftr-477	1284	1	filed	file	VERB
ftr-477	1284	2	,	,	PUNCT
ftr-477	1284	3	63	63	NUM
ftr-477	1284	4	u.s.l.w	u.s.l.w	PROPN
ftr-477	1284	5	.	.	PROPN
ftr-477	1284	6	3476	3476	NUM
ftr-477	1284	7	(	(	PUNCT
ftr-477	1284	8	u.s	u.s	PROPN
ftr-477	1284	9	.	.	PROPN
ftr-477	1284	10	dec	dec	PROPN
ftr-477	1284	11	.	.	PROPN
ftr-477	1284	12	5	5	NUM
ftr-477	1284	13	,	,	PUNCT
ftr-477	1284	14	1994	1994	NUM
ftr-477	1284	15	)	)	PUNCT
ftr-477	1284	16	(	(	PUNCT
ftr-477	1284	17	no	no	INTJ
ftr-477	1284	18	.	.	NOUN
ftr-477	1284	19	94	94	NUM
ftr-477	1284	20	-	-	SYM
ftr-477	1284	21	999	999	NUM
ftr-477	1284	22	)	)	PUNCT
ftr-477	1284	23	.	.	PUNCT
ftr-477	1285	1	1995	1995	NUM
ftr-477	1285	2	]	]	PUNCT
ftr-477	1285	3	florida	florida	PROPN
ftr-477	1285	4	tax	tax	NOUN
ftr-477	1285	5	review	review	NOUN
ftr-477	1285	6	in	in	ADP
ftr-477	1285	7	light	light	NOUN
ftr-477	1285	8	of	of	ADP
ftr-477	1285	9	what	what	PRON
ftr-477	1285	10	has	have	AUX
ftr-477	1285	11	transpired	transpire	VERB
ftr-477	1285	12	in	in	ADP
ftr-477	1285	13	the	the	DET
ftr-477	1285	14	wake	wake	NOUN
ftr-477	1285	15	of	of	ADP
ftr-477	1285	16	burke	burke	PROPN
ftr-477	1285	17	,	,	PUNCT
ftr-477	1285	18	the	the	DET
ftr-477	1285	19	court	court	NOUN
ftr-477	1285	20	will	will	AUX
ftr-477	1285	21	reconsider	reconsider	VERB
ftr-477	1285	22	the	the	DET
ftr-477	1285	23	position	position	NOUN
ftr-477	1285	24	it	it	PRON
ftr-477	1285	25	took	take	VERB
ftr-477	1285	26	in	in	ADP
ftr-477	1285	27	that	that	DET
ftr-477	1285	28	case	case	NOUN
ftr-477	1285	29	and	and	CCONJ
ftr-477	1285	30	either	either	CCONJ
ftr-477	1285	31	construe	construe	ADJ
ftr-477	1285	32	section	section	NOUN
ftr-477	1285	33	104(a)(2	104(a)(2	NUM
ftr-477	1285	34	)	)	PUNCT
ftr-477	1285	35	as	as	SCONJ
ftr-477	1285	36	limited	limit	VERB
ftr-477	1285	37	to	to	ADP
ftr-477	1285	38	physical	physical	ADJ
ftr-477	1285	39	injuries	injury	NOUN
ftr-477	1285	40	or	or	CCONJ
ftr-477	1285	41	adopt	adopt	VERB
ftr-477	1285	42	some	some	DET
ftr-477	1285	43	other	other	ADJ
ftr-477	1285	44	limiting	limit	VERB
ftr-477	1285	45	rule	rule	NOUN
ftr-477	1285	46	.	.	PUNCT
ftr-477	1286	1	179	179	NUM
ftr-477	1286	2	.	.	PUNCT
ftr-477	1286	3	schleier	schleier	PROPN
ftr-477	1286	4	v.	v.	ADP
ftr-477	1286	5	commissioner	commissioner	NOUN
ftr-477	1286	6	,	,	PUNCT
ftr-477	1286	7	26	26	NUM
ftr-477	1286	8	f.3d	f.3d	NUM
ftr-477	1286	9	1119	1119	NUM
ftr-477	1286	10	(	(	PUNCT
ftr-477	1286	11	5th	5th	ADJ
ftr-477	1286	12	cir	cir	NOUN
ftr-477	1286	13	.	.	PUNCT
ftr-477	1286	14	)	)	PUNCT
ftr-477	1286	15	,	,	PUNCT
ftr-477	1286	16	cert	cert	NOUN
ftr-477	1286	17	.	.	PUNCT
ftr-477	1287	1	granted	grant	VERB
ftr-477	1287	2	,	,	PUNCT
ftr-477	1287	3	115	115	NUM
ftr-477	1287	4	s.	s.	PROPN
ftr-477	1287	5	ct	ct	PROPN
ftr-477	1287	6	.	.	PROPN
ftr-477	1288	1	507	507	NUM
ftr-477	1288	2	(	(	PUNCT
ftr-477	1288	3	1994	1994	NUM
ftr-477	1288	4	)	)	PUNCT
ftr-477	1288	5	.	.	PUNCT
ftr-477	1289	1	[	[	X
ftr-477	1289	2	vol	vol	NOUN
ftr-477	1289	3	2:6	2:6	NUM