id	sid	tid	token	lemma	pos
ftr-487	1	1	florida	florida	PROPN
ftr-487	1	2	tax	tax	PROPN
ftr-487	1	3	review	review	NOUN
ftr-487	1	4	volume	volume	NOUN
ftr-487	1	5	2	2	NUM
ftr-487	1	6	1996	1996	NUM
ftr-487	1	7	number	number	NOUN
ftr-487	1	8	12	12	NUM
ftr-487	1	9	text	text	NOUN
ftr-487	1	10	,	,	PUNCT
ftr-487	1	11	purpose	purpose	NOUN
ftr-487	1	12	,	,	PUNCT
ftr-487	1	13	capacity	capacity	NOUN
ftr-487	1	14	and	and	CCONJ
ftr-487	1	15	albertson	albertson	NOUN
ftr-487	1	16	's	's	PART
ftr-487	1	17	:	:	PUNCT
ftr-487	1	18	a	a	DET
ftr-487	1	19	response	response	NOUN
ftr-487	1	20	to	to	ADP
ftr-487	1	21	professor	professor	NOUN
ftr-487	1	22	geier	geier	PROPN
ftr-487	1	23	edward	edward	PROPN
ftr-487	1	24	a.	a.	PROPN
ftr-487	1	25	zelinsky	zelinsky	PROPN
ftr-487	1	26	i.	i.	PROPN
ftr-487	1	27	introduction	introduction	NOUN
ftr-487	1	28	in	in	ADP
ftr-487	1	29	a	a	DET
ftr-487	1	30	recent	recent	ADJ
ftr-487	1	31	issue	issue	NOUN
ftr-487	1	32	of	of	ADP
ftr-487	1	33	the	the	DET
ftr-487	1	34	florida	florida	PROPN
ftr-487	1	35	tar	tar	PROPN
ftr-487	1	36	review	review	PROPN
ftr-487	1	37	,	,	PUNCT
ftr-487	1	38	'	'	PUNCT
ftr-487	1	39	professor	professor	NOUN
ftr-487	1	40	deborah	deborah	PROPN
ftr-487	1	41	geier	geier	PROPN
ftr-487	1	42	added	add	VERB
ftr-487	1	43	yet	yet	ADV
ftr-487	1	44	another	another	DET
ftr-487	1	45	chapter	chapter	NOUN
ftr-487	1	46	to	to	ADP
ftr-487	1	47	the	the	DET
ftr-487	1	48	running	run	VERB
ftr-487	1	49	commentary	commentary	NOUN
ftr-487	1	50	on	on	ADP
ftr-487	1	51	the	the	DET
ftr-487	1	52	albertson	albertson	NOUN
ftr-487	1	53	's	's	PART
ftr-487	1	54	litigation,2	litigation,2	ADJ
ftr-487	1	55	using	use	VERB
ftr-487	1	56	that	that	DET
ftr-487	1	57	case	case	NOUN
ftr-487	1	58	to	to	PART
ftr-487	1	59	demonstrate	demonstrate	VERB
ftr-487	1	60	her	her	PRON
ftr-487	1	61	theories	theory	NOUN
ftr-487	1	62	of	of	ADP
ftr-487	1	63	statutory	statutory	ADJ
ftr-487	1	64	purpose	purpose	NOUN
ftr-487	1	65	and	and	CCONJ
ftr-487	1	66	to	to	PART
ftr-487	1	67	criticize	criticize	VERB
ftr-487	1	68	,	,	PUNCT
ftr-487	1	69	in	in	ADP
ftr-487	1	70	particular	particular	ADJ
ftr-487	1	71	,	,	PUNCT
ftr-487	1	72	statutory	statutory	ADJ
ftr-487	1	73	textualism	textualism	NOUN
ftr-487	1	74	as	as	SCONJ
ftr-487	1	75	she	she	PRON
ftr-487	1	76	conceives	conceive	VERB
ftr-487	1	77	of	of	ADP
ftr-487	1	78	it	it	PRON
ftr-487	1	79	.	.	PUNCT
ftr-487	2	1	professor	professor	NOUN
ftr-487	2	2	geier	geier	NOUN
ftr-487	2	3	correctly	correctly	ADV
ftr-487	2	4	identifies	identify	VERB
ftr-487	2	5	the	the	DET
ftr-487	2	6	underlying	underlie	VERB
ftr-487	2	7	issues	issue	NOUN
ftr-487	2	8	in	in	ADP
ftr-487	2	9	albertson's	albertson's	PROPN
ftr-487	2	10	-	-	PUNCT
ftr-487	2	11	the	the	DET
ftr-487	2	12	role	role	NOUN
ftr-487	2	13	of	of	ADP
ftr-487	2	14	statutory	statutory	ADJ
ftr-487	2	15	purpose	purpose	NOUN
ftr-487	2	16	,	,	PUNCT
ftr-487	2	17	the	the	DET
ftr-487	2	18	differing	differ	VERB
ftr-487	2	19	institutional	institutional	ADJ
ftr-487	2	20	capacities	capacity	NOUN
ftr-487	2	21	of	of	ADP
ftr-487	2	22	the	the	DET
ftr-487	2	23	congress	congress	PROPN
ftr-487	2	24	and	and	CCONJ
ftr-487	2	25	the	the	DET
ftr-487	2	26	courts	court	NOUN
ftr-487	2	27	,	,	PUNCT
ftr-487	2	28	fidelity	fidelity	NOUN
ftr-487	2	29	to	to	ADP
ftr-487	2	30	statutory	statutory	ADJ
ftr-487	2	31	text	text	NOUN
ftr-487	2	32	-	-	PUNCT
ftr-487	2	33	but	but	CCONJ
ftr-487	2	34	resolves	resolve	VERB
ftr-487	2	35	those	those	DET
ftr-487	2	36	issues	issue	NOUN
ftr-487	2	37	in	in	ADP
ftr-487	2	38	ways	way	NOUN
ftr-487	2	39	that	that	PRON
ftr-487	2	40	prompt	prompt	VERB
ftr-487	2	41	me	i	PRON
ftr-487	2	42	to	to	PART
ftr-487	2	43	rebuttal	rebuttal	VERB
ftr-487	2	44	.	.	PUNCT
ftr-487	3	1	while	while	SCONJ
ftr-487	3	2	i	i	PRON
ftr-487	3	3	commend	commend	VERB
ftr-487	3	4	professor	professor	NOUN
ftr-487	3	5	geier	geier	NOUN
ftr-487	3	6	for	for	ADP
ftr-487	3	7	her	her	PRON
ftr-487	3	8	effort	effort	NOUN
ftr-487	3	9	to	to	PART
ftr-487	3	10	explicate	explicate	VERB
ftr-487	3	11	many	many	ADJ
ftr-487	3	12	important	important	ADJ
ftr-487	3	13	questions	question	NOUN
ftr-487	3	14	about	about	ADP
ftr-487	3	15	the	the	DET
ftr-487	3	16	code	code	NOUN
ftr-487	3	17	and	and	CCONJ
ftr-487	3	18	its	its	PRON
ftr-487	3	19	interpretation	interpretation	NOUN
ftr-487	3	20	,	,	PUNCT
ftr-487	3	21	i	i	PRON
ftr-487	3	22	find	find	VERB
ftr-487	3	23	myself	myself	PRON
ftr-487	3	24	in	in	ADP
ftr-487	3	25	strong	strong	ADJ
ftr-487	3	26	disagreement	disagreement	NOUN
ftr-487	3	27	with	with	ADP
ftr-487	3	28	her	her	PRON
ftr-487	3	29	conclusions	conclusion	NOUN
ftr-487	3	30	.	.	PUNCT
ftr-487	4	1	professor	professor	NOUN
ftr-487	4	2	geier	geier	NOUN
ftr-487	4	3	's	's	PART
ftr-487	4	4	basic	basic	ADJ
ftr-487	4	5	analysis	analysis	NOUN
ftr-487	4	6	is	be	AUX
ftr-487	4	7	unsound	unsound	ADJ
ftr-487	4	8	and	and	CCONJ
ftr-487	4	9	,	,	PUNCT
ftr-487	4	10	when	when	SCONJ
ftr-487	4	11	applied	apply	VERB
ftr-487	4	12	to	to	ADP
ftr-487	4	13	albertson	albertson	PROPN
ftr-487	4	14	's	's	PART
ftr-487	4	15	,	,	PUNCT
ftr-487	4	16	produces	produce	VERB
ftr-487	4	17	an	an	DET
ftr-487	4	18	incorrect	incorrect	ADJ
ftr-487	4	19	result	result	NOUN
ftr-487	4	20	.	.	PUNCT
ftr-487	5	1	her	her	PRON
ftr-487	5	2	arguments	argument	NOUN
ftr-487	5	3	for	for	ADP
ftr-487	5	4	assigning	assign	VERB
ftr-487	5	5	to	to	ADP
ftr-487	5	6	the	the	DET
ftr-487	5	7	courts	court	NOUN
ftr-487	5	8	a	a	DET
ftr-487	5	9	proactive	proactive	ADJ
ftr-487	5	10	role	role	NOUN
ftr-487	5	11	in	in	ADP
ftr-487	5	12	tax	tax	NOUN
ftr-487	5	13	controversies	controversy	NOUN
ftr-487	5	14	like	like	SCONJ
ftr-487	5	15	albertson	albertson	PROPN
ftr-487	5	16	's	's	PART
ftr-487	5	17	are	be	AUX
ftr-487	5	18	unconvincing	unconvincing	ADJ
ftr-487	5	19	,	,	PUNCT
ftr-487	5	20	and	and	CCONJ
ftr-487	5	21	her	her	PRON
ftr-487	5	22	mechanical	mechanical	ADJ
ftr-487	5	23	conception	conception	NOUN
ftr-487	5	24	of	of	ADP
ftr-487	5	25	textualism	textualism	NOUN
ftr-487	5	26	is	be	AUX
ftr-487	5	27	ultimately	ultimately	ADV
ftr-487	5	28	unhelpful	unhelpful	ADJ
ftr-487	5	29	in	in	ADP
ftr-487	5	30	exploring	explore	VERB
ftr-487	5	31	the	the	DET
ftr-487	5	32	issues	issue	NOUN
ftr-487	5	33	in	in	ADP
ftr-487	5	34	albertson	albertson	PROPN
ftr-487	5	35	's	's	PART
ftr-487	5	36	.	.	PUNCT
ftr-487	6	1	*	*	PUNCT
ftr-487	6	2	professor	professor	NOUN
ftr-487	6	3	of	of	ADP
ftr-487	6	4	law	law	NOUN
ftr-487	6	5	,	,	PUNCT
ftr-487	6	6	benjamin	benjamin	PROPN
ftr-487	6	7	n.	n.	PROPN
ftr-487	6	8	cardozo	cardozo	PROPN
ftr-487	6	9	school	school	PROPN
ftr-487	6	10	of	of	ADP
ftr-487	6	11	law	law	NOUN
ftr-487	6	12	of	of	ADP
ftr-487	6	13	yeshiva	yeshiva	PROPN
ftr-487	6	14	university	university	NOUN
ftr-487	6	15	.	.	PUNCT
ftr-487	7	1	i	i	PRON
ftr-487	7	2	thank	thank	VERB
ftr-487	7	3	several	several	ADJ
ftr-487	7	4	colleagues	colleague	NOUN
ftr-487	7	5	who	who	PRON
ftr-487	7	6	reviewed	review	VERB
ftr-487	7	7	an	an	DET
ftr-487	7	8	earlier	early	ADJ
ftr-487	7	9	draft	draft	NOUN
ftr-487	7	10	of	of	ADP
ftr-487	7	11	this	this	DET
ftr-487	7	12	article	article	NOUN
ftr-487	7	13	:	:	PUNCT
ftr-487	7	14	professors	professor	NOUN
ftr-487	7	15	michael	michael	PROPN
ftr-487	7	16	herz	herz	PROPN
ftr-487	7	17	,	,	PUNCT
ftr-487	7	18	james	james	PROPN
ftr-487	7	19	b.	b.	PROPN
ftr-487	7	20	lewis	lewis	PROPN
ftr-487	7	21	,	,	PUNCT
ftr-487	7	22	laura	laura	PROPN
ftr-487	7	23	cunningham	cunningham	PROPN
ftr-487	7	24	,	,	PUNCT
ftr-487	7	25	lawrence	lawrence	PROPN
ftr-487	7	26	cunningham	cunningham	PROPN
ftr-487	7	27	.	.	PUNCT
ftr-487	8	1	noel	noel	PROPN
ftr-487	8	2	cunningham	cunningham	PROPN
ftr-487	8	3	,	,	PUNCT
ftr-487	8	4	and	and	CCONJ
ftr-487	8	5	stewart	stewart	PROPN
ftr-487	8	6	sterk	sterk	PROPN
ftr-487	8	7	.	.	PUNCT
ftr-487	9	1	thanks	thank	NOUN
ftr-487	9	2	are	be	AUX
ftr-487	9	3	also	also	ADV
ftr-487	9	4	due	due	ADP
ftr-487	9	5	to	to	ADP
ftr-487	9	6	my	my	PRON
ftr-487	9	7	advisors	advisor	NOUN
ftr-487	9	8	on	on	ADP
ftr-487	9	9	talmudic	talmudic	ADJ
ftr-487	9	10	issues	issue	NOUN
ftr-487	9	11	:	:	PUNCT
ftr-487	9	12	rabbi	rabbi	PROPN
ftr-487	9	13	daniel	daniel	PROPN
ftr-487	9	14	greer	greer	PROPN
ftr-487	9	15	,	,	PUNCT
ftr-487	9	16	dov	dov	PROPN
ftr-487	9	17	ben	ben	PROPN
ftr-487	9	18	-	-	PUNCT
ftr-487	9	19	daniel	daniel	PROPN
ftr-487	9	20	greer	greer	PROPN
ftr-487	9	21	,	,	PUNCT
ftr-487	9	22	and	and	CCONJ
ftr-487	9	23	aaron	aaron	PROPN
ftr-487	9	24	zelinsky	zelinsky	PROPN
ftr-487	9	25	.	.	PUNCT
ftr-487	10	1	this	this	DET
ftr-487	10	2	article	article	NOUN
ftr-487	10	3	is	be	AUX
ftr-487	10	4	dedicated	dedicate	VERB
ftr-487	10	5	to	to	ADP
ftr-487	10	6	the	the	DET
ftr-487	10	7	memory	memory	NOUN
ftr-487	10	8	of	of	ADP
ftr-487	10	9	a	a	DET
ftr-487	10	10	loving	loving	ADJ
ftr-487	10	11	and	and	CCONJ
ftr-487	10	12	heroic	heroic	ADJ
ftr-487	10	13	woman	woman	NOUN
ftr-487	10	14	,	,	PUNCT
ftr-487	10	15	my	my	PRON
ftr-487	10	16	mother	mother	NOUN
ftr-487	10	17	-	-	PUNCT
ftr-487	10	18	inlaw	inlaw	NOUN
ftr-487	10	19	,	,	PUNCT
ftr-487	10	20	sara	sara	PROPN
ftr-487	10	21	geizhals	geizhal	NOUN
ftr-487	10	22	twersky	twersky	NOUN
ftr-487	10	23	,	,	PUNCT
ftr-487	10	24	who	who	PRON
ftr-487	10	25	lost	lose	VERB
ftr-487	10	26	her	her	PRON
ftr-487	10	27	prolonged	prolonged	ADJ
ftr-487	10	28	battle	battle	NOUN
ftr-487	10	29	with	with	ADP
ftr-487	10	30	cancer	cancer	NOUN
ftr-487	10	31	while	while	SCONJ
ftr-487	10	32	this	this	DET
ftr-487	10	33	article	article	NOUN
ftr-487	10	34	was	be	AUX
ftr-487	10	35	being	be	AUX
ftr-487	10	36	written	write	VERB
ftr-487	10	37	.	.	PUNCT
ftr-487	11	1	1	1	X
ftr-487	11	2	.	.	PUNCT
ftr-487	11	3	deborah	deborah	PROPN
ftr-487	11	4	a.	a.	NOUN
ftr-487	11	5	geier	geier	PROPN
ftr-487	11	6	,	,	PUNCT
ftr-487	11	7	interpreting	interpret	VERB
ftr-487	11	8	tax	tax	NOUN
ftr-487	11	9	legislation	legislation	NOUN
ftr-487	11	10	:	:	PUNCT
ftr-487	11	11	the	the	DET
ftr-487	11	12	role	role	NOUN
ftr-487	11	13	of	of	ADP
ftr-487	11	14	purpose	purpose	NOUN
ftr-487	11	15	,	,	PUNCT
ftr-487	11	16	2	2	NUM
ftr-487	11	17	fla	fla	NOUN
ftr-487	11	18	.	.	PUNCT
ftr-487	12	1	tax	tax	PROPN
ftr-487	12	2	rev	rev	PROPN
ftr-487	12	3	.	.	PROPN
ftr-487	12	4	492	492	NUM
ftr-487	12	5	(	(	PUNCT
ftr-487	12	6	1995	1995	NUM
ftr-487	12	7	)	)	PUNCT
ftr-487	12	8	.	.	PUNCT
ftr-487	13	1	2	2	X
ftr-487	13	2	.	.	X
ftr-487	13	3	the	the	DET
ftr-487	13	4	ninth	ninth	ADJ
ftr-487	13	5	circuit	circuit	NOUN
ftr-487	13	6	issued	issue	VERB
ftr-487	13	7	two	two	NUM
ftr-487	13	8	opinions	opinion	NOUN
ftr-487	13	9	in	in	ADP
ftr-487	13	10	albertson	albertson	PROPN
ftr-487	13	11	's	's	PART
ftr-487	13	12	.	.	PROPN
ftr-487	13	13	inc	inc	PROPN
ftr-487	13	14	.	.	PROPN
ftr-487	14	1	v.	v.	PROPN
ftr-487	14	2	commissioner	commissioner	PROPN
ftr-487	14	3	.	.	PUNCT
ftr-487	15	1	the	the	DET
ftr-487	15	2	first	first	ADJ
ftr-487	15	3	opinion	opinion	NOUN
ftr-487	15	4	,	,	PUNCT
ftr-487	15	5	allowing	allow	VERB
ftr-487	15	6	an	an	DET
ftr-487	15	7	employer	employer	NOUN
ftr-487	15	8	to	to	PART
ftr-487	15	9	deduct	deduct	VERB
ftr-487	15	10	interest	interest	NOUN
ftr-487	15	11	accruing	accrue	VERB
ftr-487	15	12	on	on	ADP
ftr-487	15	13	its	its	PRON
ftr-487	15	14	obligation	obligation	NOUN
ftr-487	15	15	under	under	ADP
ftr-487	15	16	a	a	DET
ftr-487	15	17	nonqualified	nonqualifie	VERB
ftr-487	15	18	deferred	defer	VERB
ftr-487	15	19	compensation	compensation	NOUN
ftr-487	15	20	agreement	agreement	NOUN
ftr-487	15	21	,	,	PUNCT
ftr-487	15	22	was	be	AUX
ftr-487	15	23	withdrawn	withdraw	VERB
ftr-487	15	24	by	by	ADP
ftr-487	15	25	the	the	DET
ftr-487	15	26	court	court	NOUN
ftr-487	15	27	and	and	CCONJ
ftr-487	15	28	by	by	ADP
ftr-487	15	29	vest	vest	ADJ
ftr-487	15	30	publishing	publish	VERB
ftr-487	15	31	company	company	NOUN
ftr-487	15	32	,	,	PUNCT
ftr-487	15	33	but	but	CCONJ
ftr-487	15	34	it	it	PRON
ftr-487	15	35	is	be	AUX
ftr-487	15	36	available	available	ADJ
ftr-487	15	37	at	at	ADP
ftr-487	15	38	1993	1993	NUM
ftr-487	15	39	u.s	u.s	PROPN
ftr-487	15	40	.	.	PROPN
ftr-487	15	41	app	app	PROPN
ftr-487	15	42	.	.	PROPN
ftr-487	15	43	lexis	lexis	PROPN
ftr-487	15	44	33985	33985	NUM
ftr-487	15	45	.	.	PUNCT
ftr-487	16	1	the	the	DET
ftr-487	16	2	second	second	ADJ
ftr-487	16	3	opinion	opinion	NOUN
ftr-487	16	4	,	,	PUNCT
ftr-487	16	5	finding	find	VERB
ftr-487	16	6	that	that	SCONJ
ftr-487	16	7	§	§	PROPN
ftr-487	16	8	404(a)(5	404(a)(5	PROPN
ftr-487	16	9	)	)	PUNCT
ftr-487	16	10	(	(	PUNCT
ftr-487	16	11	delaying	delay	VERB
ftr-487	16	12	an	an	DET
ftr-487	16	13	employer	employer	NOUN
ftr-487	16	14	's	's	PART
ftr-487	16	15	deduction	deduction	NOUN
ftr-487	16	16	for	for	ADP
ftr-487	16	17	nonqualified	nonqualified	ADJ
ftr-487	16	18	deferred	defer	VERB
ftr-487	16	19	compensation	compensation	NOUN
ftr-487	16	20	until	until	ADP
ftr-487	16	21	payment	payment	NOUN
ftr-487	16	22	)	)	PUNCT
ftr-487	16	23	applies	apply	VERB
ftr-487	16	24	to	to	ADP
ftr-487	16	25	all	all	DET
ftr-487	16	26	amounts	amount	NOUN
ftr-487	16	27	under	under	ADP
ftr-487	16	28	a	a	DET
ftr-487	16	29	nonqualified	nonqualifie	VERB
ftr-487	16	30	deferred	defer	VERB
ftr-487	16	31	compensation	compensation	NOUN
ftr-487	16	32	agreement	agreement	NOUN
ftr-487	16	33	,	,	PUNCT
ftr-487	16	34	including	include	VERB
ftr-487	16	35	interest	interest	NOUN
ftr-487	16	36	,	,	PUNCT
ftr-487	16	37	is	be	AUX
ftr-487	16	38	reported	report	VERB
ftr-487	16	39	at	at	ADP
ftr-487	16	40	42	42	NUM
ftr-487	16	41	f.3d	f.3d	NUM
ftr-487	16	42	537	537	NUM
ftr-487	16	43	(	(	PUNCT
ftr-487	16	44	9th	9th	ADJ
ftr-487	16	45	cir	cir	NOUN
ftr-487	16	46	.	.	PROPN
ftr-487	16	47	1994	1994	NUM
ftr-487	16	48	)	)	PUNCT
ftr-487	16	49	,	,	PUNCT
ftr-487	16	50	cert	cert	PROPN
ftr-487	16	51	.	.	PUNCT
ftr-487	17	1	denied	deny	VERB
ftr-487	17	2	,	,	PUNCT
ftr-487	17	3	116	116	NUM
ftr-487	17	4	s.ct	s.ct	NOUN
ftr-487	17	5	.	.	PROPN
ftr-487	17	6	51	51	NUM
ftr-487	17	7	(	(	PUNCT
ftr-487	17	8	1995	1995	NUM
ftr-487	17	9	)	)	PUNCT
ftr-487	17	10	.	.	PUNCT
ftr-487	18	1	florida	florida	PROPN
ftr-487	18	2	tax	tax	PROPN
ftr-487	18	3	review	review	NOUN
ftr-487	18	4	for	for	ADP
ftr-487	18	5	the	the	DET
ftr-487	18	6	commissioner	commissioner	NOUN
ftr-487	18	7	and	and	CCONJ
ftr-487	18	8	the	the	DET
ftr-487	18	9	taxpayer	taxpayer	NOUN
ftr-487	18	10	,	,	PUNCT
ftr-487	18	11	the	the	DET
ftr-487	18	12	supreme	supreme	PROPN
ftr-487	18	13	court	court	PROPN
ftr-487	18	14	's	's	PART
ftr-487	18	15	refusal	refusal	NOUN
ftr-487	18	16	to	to	PART
ftr-487	18	17	hear	hear	VERB
ftr-487	18	18	albertson	albertson	PROPN
ftr-487	18	19	's	's	PART
ftr-487	18	20	ends	end	VERB
ftr-487	18	21	the	the	DET
ftr-487	18	22	litigation.3	litigation.3	PROPN
ftr-487	18	23	however	however	ADV
ftr-487	18	24	,	,	PUNCT
ftr-487	18	25	for	for	ADP
ftr-487	18	26	scholars	scholar	NOUN
ftr-487	18	27	and	and	CCONJ
ftr-487	18	28	others	other	NOUN
ftr-487	18	29	concerned	concerned	ADJ
ftr-487	18	30	with	with	ADP
ftr-487	18	31	the	the	DET
ftr-487	18	32	questions	question	NOUN
ftr-487	18	33	raised	raise	VERB
ftr-487	18	34	by	by	ADP
ftr-487	18	35	the	the	DET
ftr-487	18	36	controversy	controversy	NOUN
ftr-487	18	37	,	,	PUNCT
ftr-487	18	38	albertson	albertson	PROPN
ftr-487	18	39	's	's	PART
ftr-487	18	40	has	have	AUX
ftr-487	18	41	entered	enter	VERB
ftr-487	18	42	the	the	DET
ftr-487	18	43	pantheon	pantheon	NOUN
ftr-487	18	44	of	of	ADP
ftr-487	18	45	cases	case	NOUN
ftr-487	18	46	which	which	PRON
ftr-487	18	47	,	,	PUNCT
ftr-487	18	48	because	because	SCONJ
ftr-487	18	49	of	of	ADP
ftr-487	18	50	the	the	DET
ftr-487	18	51	fundamental	fundamental	ADJ
ftr-487	18	52	nature	nature	NOUN
ftr-487	18	53	of	of	ADP
ftr-487	18	54	the	the	DET
ftr-487	18	55	issues	issue	NOUN
ftr-487	18	56	they	they	PRON
ftr-487	18	57	pose	pose	VERB
ftr-487	18	58	,	,	PUNCT
ftr-487	18	59	permanently	permanently	ADV
ftr-487	18	60	challenge	challenge	VERB
ftr-487	18	61	our	our	PRON
ftr-487	18	62	understanding	understanding	NOUN
ftr-487	18	63	of	of	ADP
ftr-487	18	64	the	the	DET
ftr-487	18	65	tax	tax	NOUN
ftr-487	18	66	law	law	NOUN
ftr-487	18	67	.	.	PUNCT
ftr-487	19	1	ii	ii	PROPN
ftr-487	19	2	.	.	PUNCT
ftr-487	20	1	professor	professor	NOUN
ftr-487	20	2	geier	geier	NOUN
ftr-487	20	3	's	's	PART
ftr-487	20	4	basic	basic	ADJ
ftr-487	20	5	analysis	analysis	NOUN
ftr-487	20	6	central	central	ADJ
ftr-487	20	7	to	to	ADP
ftr-487	20	8	professor	professor	NOUN
ftr-487	20	9	geier	geier	NOUN
ftr-487	20	10	's	's	PART
ftr-487	20	11	analysis	analysis	NOUN
ftr-487	20	12	is	be	AUX
ftr-487	20	13	the	the	DET
ftr-487	20	14	distinction	distinction	NOUN
ftr-487	20	15	between	between	ADP
ftr-487	20	16	the	the	DET
ftr-487	20	17	"	"	PUNCT
ftr-487	20	18	fundamental	fundamental	ADJ
ftr-487	20	19	structure	structure	NOUN
ftr-487	20	20	"	"	PUNCT
ftr-487	20	21	of	of	ADP
ftr-487	20	22	the	the	DET
ftr-487	20	23	code	code	NOUN
ftr-487	20	24	and	and	CCONJ
ftr-487	20	25	those	those	DET
ftr-487	20	26	aspects	aspect	NOUN
ftr-487	20	27	of	of	ADP
ftr-487	20	28	the	the	DET
ftr-487	20	29	code	code	NOUN
ftr-487	20	30	that	that	PRON
ftr-487	20	31	constitute	constitute	VERB
ftr-487	20	32	"	"	PUNCT
ftr-487	20	33	[	[	PUNCT
ftr-487	20	34	p]ure	p]ure	NOUN
ftr-487	20	35	social	social	ADJ
ftr-487	20	36	policy	policy	NOUN
ftr-487	20	37	legislation	legislation	NOUN
ftr-487	20	38	.	.	PUNCT
ftr-487	21	1	"4	"4	ADJ
ftr-487	21	2	when	when	SCONJ
ftr-487	21	3	courts	court	NOUN
ftr-487	21	4	construe	construe	VERB
ftr-487	21	5	structural	structural	ADJ
ftr-487	21	6	provisions	provision	NOUN
ftr-487	21	7	of	of	ADP
ftr-487	21	8	the	the	DET
ftr-487	21	9	tax	tax	NOUN
ftr-487	21	10	statute	statute	NOUN
ftr-487	21	11	,	,	PUNCT
ftr-487	21	12	professor	professor	NOUN
ftr-487	21	13	geier	geier	NOUN
ftr-487	21	14	asserts	assert	VERB
ftr-487	21	15	,	,	PUNCT
ftr-487	21	16	nonliteral	nonliteral	ADJ
ftr-487	21	17	,	,	PUNCT
ftr-487	21	18	purpose	purpose	NOUN
ftr-487	21	19	-	-	PUNCT
ftr-487	21	20	based	base	VERB
ftr-487	21	21	interpretations	interpretation	NOUN
ftr-487	21	22	are	be	AUX
ftr-487	21	23	appropriate	appropriate	ADJ
ftr-487	21	24	since	since	SCONJ
ftr-487	21	25	the	the	DET
ftr-487	21	26	judiciary	judiciary	NOUN
ftr-487	21	27	should	should	AUX
ftr-487	21	28	protect	protect	VERB
ftr-487	21	29	and	and	CCONJ
ftr-487	21	30	be	be	AUX
ftr-487	21	31	guided	guide	VERB
ftr-487	21	32	by	by	ADP
ftr-487	21	33	"	"	PUNCT
ftr-487	21	34	the	the	DET
ftr-487	21	35	structure	structure	NOUN
ftr-487	21	36	underlying	underlie	VERB
ftr-487	21	37	the	the	DET
ftr-487	21	38	internal	internal	ADJ
ftr-487	21	39	revenue	revenue	NOUN
ftr-487	21	40	code	code	NOUN
ftr-487	21	41	and	and	CCONJ
ftr-487	21	42	created	create	VERB
ftr-487	21	43	by	by	ADP
ftr-487	21	44	the	the	DET
ftr-487	21	45	sum	sum	NOUN
ftr-487	21	46	of	of	ADP
ftr-487	21	47	its	its	PRON
ftr-487	21	48	sections	section	NOUN
ftr-487	21	49	.	.	PUNCT
ftr-487	22	1	"'5	"'5	PUNCT
ftr-487	22	2	on	on	ADP
ftr-487	22	3	the	the	DET
ftr-487	22	4	other	other	ADJ
ftr-487	22	5	hand	hand	NOUN
ftr-487	22	6	,	,	PUNCT
ftr-487	22	7	the	the	DET
ftr-487	22	8	courts	court	NOUN
ftr-487	22	9	should	should	AUX
ftr-487	22	10	adhere	adhere	VERB
ftr-487	22	11	more	more	ADV
ftr-487	22	12	faithfully	faithfully	ADV
ftr-487	22	13	to	to	ADP
ftr-487	22	14	statutory	statutory	ADJ
ftr-487	22	15	text	text	NOUN
ftr-487	22	16	when	when	SCONJ
ftr-487	22	17	the	the	DET
ftr-487	22	18	text	text	NOUN
ftr-487	22	19	implicates	implicate	VERB
ftr-487	22	20	"	"	PUNCT
ftr-487	22	21	economic	economic	ADJ
ftr-487	22	22	or	or	CCONJ
ftr-487	22	23	social	social	ADJ
ftr-487	22	24	policy	policy	NOUN
ftr-487	22	25	"	"	PUNCT
ftr-487	22	26	since	since	SCONJ
ftr-487	22	27	"	"	PUNCT
ftr-487	22	28	policy	policy	NOUN
ftr-487	22	29	choices	choice	NOUN
ftr-487	22	30	in	in	ADP
ftr-487	22	31	a	a	DET
ftr-487	22	32	statute	statute	NOUN
ftr-487	22	33	are	be	AUX
ftr-487	22	34	the	the	DET
ftr-487	22	35	province	province	NOUN
ftr-487	22	36	of	of	ADP
ftr-487	22	37	congress	congress	PROPN
ftr-487	22	38	.	.	PUNCT
ftr-487	22	39	"	"	PUNCT
ftr-487	23	1	6	6	NUM
ftr-487	23	2	there	there	PRON
ftr-487	23	3	are	be	VERB
ftr-487	23	4	at	at	ADV
ftr-487	23	5	least	least	ADJ
ftr-487	23	6	three	three	NUM
ftr-487	23	7	premises	premise	NOUN
ftr-487	23	8	here	here	ADV
ftr-487	23	9	:	:	PUNCT
ftr-487	23	10	the	the	DET
ftr-487	23	11	courts	court	NOUN
ftr-487	23	12	can	can	AUX
ftr-487	23	13	,	,	PUNCT
ftr-487	23	14	with	with	ADP
ftr-487	23	15	a	a	DET
ftr-487	23	16	reasonable	reasonable	ADJ
ftr-487	23	17	degree	degree	NOUN
ftr-487	23	18	of	of	ADP
ftr-487	23	19	coherence	coherence	NOUN
ftr-487	23	20	,	,	PUNCT
ftr-487	23	21	distinguish	distinguish	VERB
ftr-487	23	22	structural	structural	ADJ
ftr-487	23	23	from	from	ADP
ftr-487	23	24	nonstructural	nonstructural	ADJ
ftr-487	23	25	provisions	provision	NOUN
ftr-487	23	26	of	of	ADP
ftr-487	23	27	the	the	DET
ftr-487	23	28	code	code	NOUN
ftr-487	23	29	;	;	PUNCT
ftr-487	23	30	structural	structural	ADJ
ftr-487	23	31	provisions	provision	NOUN
ftr-487	23	32	do	do	AUX
ftr-487	23	33	not	not	PART
ftr-487	23	34	involve	involve	VERB
ftr-487	23	35	congressional	congressional	ADJ
ftr-487	23	36	policy	policy	NOUN
ftr-487	23	37	choices	choice	NOUN
ftr-487	23	38	to	to	PART
ftr-487	23	39	which	which	PRON
ftr-487	23	40	courts	court	NOUN
ftr-487	23	41	should	should	AUX
ftr-487	23	42	properly	properly	ADV
ftr-487	23	43	defer	defer	VERB
ftr-487	23	44	;	;	PUNCT
ftr-487	23	45	and	and	CCONJ
ftr-487	23	46	courts	court	NOUN
ftr-487	23	47	can	can	AUX
ftr-487	23	48	reliably	reliably	ADV
ftr-487	23	49	glean	glean	VERB
ftr-487	23	50	from	from	ADP
ftr-487	23	51	tax	tax	NOUN
ftr-487	23	52	provisions	provision	NOUN
ftr-487	23	53	an	an	DET
ftr-487	23	54	underlying	underlying	ADJ
ftr-487	23	55	purpose	purpose	NOUN
ftr-487	23	56	that	that	PRON
ftr-487	23	57	justifies	justify	VERB
ftr-487	23	58	disregard	disregard	NOUN
ftr-487	23	59	of	of	ADP
ftr-487	23	60	statutory	statutory	ADJ
ftr-487	23	61	text	text	NOUN
ftr-487	23	62	.	.	PUNCT
ftr-487	24	1	all	all	PRON
ftr-487	24	2	of	of	ADP
ftr-487	24	3	these	these	DET
ftr-487	24	4	premises	premise	NOUN
ftr-487	24	5	are	be	AUX
ftr-487	24	6	questionable	questionable	ADJ
ftr-487	24	7	.	.	PUNCT
ftr-487	25	1	professor	professor	NOUN
ftr-487	25	2	geier	geier	NOUN
ftr-487	25	3	's	's	PART
ftr-487	25	4	distinction	distinction	NOUN
ftr-487	25	5	between	between	ADP
ftr-487	25	6	structural	structural	ADJ
ftr-487	25	7	and	and	CCONJ
ftr-487	25	8	policy	policy	NOUN
ftr-487	25	9	provisions	provision	NOUN
ftr-487	25	10	essentially	essentially	ADV
ftr-487	25	11	relabels	relabel	VERB
ftr-487	25	12	professor	professor	PROPN
ftr-487	25	13	stanley	stanley	PROPN
ftr-487	25	14	surrey	surrey	PROPN
ftr-487	25	15	's	's	PART
ftr-487	25	16	well	well	ADV
ftr-487	25	17	-	-	PUNCT
ftr-487	25	18	known	know	VERB
ftr-487	25	19	dichotomy	dichotomy	NOUN
ftr-487	25	20	between	between	ADP
ftr-487	25	21	the	the	DET
ftr-487	25	22	code	code	NOUN
ftr-487	25	23	's	's	PART
ftr-487	25	24	normative	normative	ADJ
ftr-487	25	25	aspects	aspect	NOUN
ftr-487	25	26	and	and	CCONJ
ftr-487	25	27	its	its	PRON
ftr-487	25	28	tax	tax	NOUN
ftr-487	25	29	expenditure	expenditure	NOUN
ftr-487	25	30	provisions.7	provisions.7	NOUN
ftr-487	25	31	such	such	ADJ
ftr-487	25	32	relabelling	relabelling	NOUN
ftr-487	25	33	does	do	AUX
ftr-487	25	34	not	not	PART
ftr-487	25	35	eliminate	eliminate	VERB
ftr-487	25	36	the	the	DET
ftr-487	25	37	problem	problem	NOUN
ftr-487	25	38	with	with	ADP
ftr-487	25	39	the	the	DET
ftr-487	25	40	distinction	distinction	NOUN
ftr-487	25	41	:	:	PUNCT
ftr-487	25	42	in	in	ADP
ftr-487	25	43	its	its	PRON
ftr-487	25	44	stronger	strong	ADJ
ftr-487	25	45	form	form	NOUN
ftr-487	25	46	,	,	PUNCT
ftr-487	25	47	the	the	DET
ftr-487	25	48	distinction	distinction	NOUN
ftr-487	25	49	is	be	AUX
ftr-487	25	50	unworkable	unworkable	ADJ
ftr-487	25	51	;	;	PUNCT
ftr-487	25	52	in	in	ADP
ftr-487	25	53	its	its	PRON
ftr-487	25	54	weaker	weak	ADJ
ftr-487	25	55	form	form	NOUN
ftr-487	25	56	,	,	PUNCT
ftr-487	25	57	it	it	PRON
ftr-487	25	58	provides	provide	VERB
ftr-487	25	59	little	little	ADJ
ftr-487	25	60	guidance	guidance	NOUN
ftr-487	25	61	.	.	PUNCT
ftr-487	26	1	the	the	DET
ftr-487	26	2	problem	problem	NOUN
ftr-487	26	3	is	be	AUX
ftr-487	26	4	not	not	PART
ftr-487	26	5	simply	simply	ADV
ftr-487	26	6	one	one	NUM
ftr-487	26	7	of	of	ADP
ftr-487	26	8	borderline	borderline	NOUN
ftr-487	26	9	issues	issue	NOUN
ftr-487	26	10	or	or	CCONJ
ftr-487	26	11	close	close	ADJ
ftr-487	26	12	cases	case	NOUN
ftr-487	26	13	.	.	PUNCT
ftr-487	27	1	rather	rather	ADV
ftr-487	27	2	,	,	PUNCT
ftr-487	27	3	at	at	ADP
ftr-487	27	4	the	the	DET
ftr-487	27	5	core	core	NOUN
ftr-487	27	6	of	of	ADP
ftr-487	27	7	the	the	DET
ftr-487	27	8	distinction	distinction	NOUN
ftr-487	27	9	,	,	PUNCT
ftr-487	27	10	no	no	DET
ftr-487	27	11	one	one	NOUN
ftr-487	27	12	has	have	AUX
ftr-487	27	13	convincingly	convincingly	ADV
ftr-487	27	14	explained	explain	VERB
ftr-487	27	15	how	how	SCONJ
ftr-487	27	16	to	to	PART
ftr-487	27	17	distinguish	distinguish	VERB
ftr-487	27	18	structural	structural	ADJ
ftr-487	27	19	/	/	SYM
ftr-487	27	20	normative	normative	ADJ
ftr-487	27	21	provisions	provision	NOUN
ftr-487	27	22	from	from	ADP
ftr-487	27	23	policy	policy	NOUN
ftr-487	27	24	/	/	SYM
ftr-487	27	25	expenditure	expenditure	NOUN
ftr-487	27	26	provisions	provision	NOUN
ftr-487	27	27	.	.	PUNCT
ftr-487	28	1	consider	consider	VERB
ftr-487	28	2	,	,	PUNCT
ftr-487	28	3	for	for	ADP
ftr-487	28	4	example	example	NOUN
ftr-487	28	5	,	,	PUNCT
ftr-487	28	6	the	the	DET
ftr-487	28	7	charitable	charitable	ADJ
ftr-487	28	8	deduction	deduction	NOUN
ftr-487	28	9	.	.	PUNCT
ftr-487	29	1	professor	professor	NOUN
ftr-487	29	2	geier	geier	NOUN
ftr-487	29	3	suggests	suggest	VERB
ftr-487	29	4	that	that	SCONJ
ftr-487	29	5	"	"	PUNCT
ftr-487	29	6	one	one	PRON
ftr-487	29	7	can	can	AUX
ftr-487	29	8	argue	argue	VERB
ftr-487	29	9	"	"	PUNCT
ftr-487	29	10	that	that	PRON
ftr-487	29	11	section	section	NOUN
ftr-487	29	12	170	170	NUM
ftr-487	29	13	"	"	PUNCT
ftr-487	29	14	is	be	AUX
ftr-487	29	15	premised	premise	VERB
ftr-487	29	16	on	on	ADP
ftr-487	29	17	nontax	nontax	NOUN
ftr-487	29	18	3	3	NUM
ftr-487	29	19	.	.	PUNCT
ftr-487	30	1	the	the	DET
ftr-487	30	2	petition	petition	NOUN
ftr-487	30	3	for	for	ADP
ftr-487	30	4	certiorari	certiorari	NOUN
ftr-487	30	5	asked	ask	VERB
ftr-487	30	6	the	the	DET
ftr-487	30	7	court	court	NOUN
ftr-487	30	8	to	to	PART
ftr-487	30	9	review	review	VERB
ftr-487	30	10	,	,	PUNCT
ftr-487	30	11	not	not	PART
ftr-487	30	12	only	only	ADV
ftr-487	30	13	the	the	DET
ftr-487	30	14	deferred	defer	VERB
ftr-487	30	15	compensation	compensation	NOUN
ftr-487	30	16	issue	issue	NOUN
ftr-487	30	17	which	which	PRON
ftr-487	30	18	has	have	AUX
ftr-487	30	19	provoked	provoke	VERB
ftr-487	30	20	such	such	ADJ
ftr-487	30	21	controversy	controversy	NOUN
ftr-487	30	22	,	,	PUNCT
ftr-487	30	23	but	but	CCONJ
ftr-487	30	24	also	also	ADV
ftr-487	30	25	the	the	DET
ftr-487	30	26	investment	investment	NOUN
ftr-487	30	27	tax	tax	NOUN
ftr-487	30	28	credits	credit	NOUN
ftr-487	30	29	taken	take	VERB
ftr-487	30	30	by	by	ADP
ftr-487	30	31	albertson	albertson	PROPN
ftr-487	30	32	's	's	PART
ftr-487	30	33	and	and	CCONJ
ftr-487	30	34	challenged	challenge	VERB
ftr-487	30	35	by	by	ADP
ftr-487	30	36	the	the	DET
ftr-487	30	37	irs	irs	PROPN
ftr-487	30	38	.	.	PUNCT
ftr-487	31	1	4	4	NUM
ftr-487	31	2	.	.	X
ftr-487	31	3	geier	geier	NOUN
ftr-487	31	4	,	,	PUNCT
ftr-487	31	5	supra	supra	PROPN
ftr-487	31	6	note	note	NOUN
ftr-487	31	7	1	1	NUM
ftr-487	31	8	,	,	PUNCT
ftr-487	31	9	at	at	ADP
ftr-487	31	10	497	497	NUM
ftr-487	31	11	.	.	NOUN
ftr-487	31	12	5	5	NUM
ftr-487	31	13	.	.	X
ftr-487	32	1	i	i	PRON
ftr-487	32	2	d.	d.	PROPN
ftr-487	32	3	at	at	ADP
ftr-487	32	4	502	502	NUM
ftr-487	32	5	.	.	PUNCT
ftr-487	33	1	6	6	NUM
ftr-487	33	2	.	.	X
ftr-487	34	1	i	i	PRON
ftr-487	34	2	d.	d.	PROPN
ftr-487	34	3	7	7	NUM
ftr-487	34	4	.	.	PUNCT
ftr-487	35	1	see	see	VERB
ftr-487	35	2	stanley	stanley	PROPN
ftr-487	35	3	s.	s.	PROPN
ftr-487	35	4	surrey	surrey	PROPN
ftr-487	35	5	&	&	CCONJ
ftr-487	35	6	paul	paul	PROPN
ftr-487	35	7	r.	r.	PROPN
ftr-487	35	8	mcdaniel	mcdaniel	PROPN
ftr-487	35	9	,	,	PUNCT
ftr-487	35	10	tax	tax	NOUN
ftr-487	35	11	expenditures	expenditure	NOUN
ftr-487	35	12	184	184	NUM
ftr-487	35	13	-	-	SYM
ftr-487	35	14	96	96	NUM
ftr-487	35	15	(	(	PUNCT
ftr-487	35	16	1985	1985	NUM
ftr-487	35	17	)	)	PUNCT
ftr-487	35	18	.	.	PUNCT
ftr-487	36	1	[	[	X
ftr-487	36	2	vol	vol	NOUN
ftr-487	36	3	2:12	2:12	NUM
ftr-487	36	4	text	text	NOUN
ftr-487	36	5	,	,	PUNCT
ftr-487	36	6	purpose	purpose	NOUN
ftr-487	36	7	,	,	PUNCT
ftr-487	36	8	capacity	capacity	NOUN
ftr-487	36	9	and	and	CCONJ
ftr-487	36	10	albertson	albertson	NOUN
ftr-487	36	11	's	's	PART
ftr-487	36	12	grounds	ground	NOUN
ftr-487	36	13	and	and	CCONJ
ftr-487	36	14	is	be	AUX
ftr-487	36	15	therefore	therefore	ADV
ftr-487	36	16	outside	outside	ADP
ftr-487	36	17	the	the	DET
ftr-487	36	18	fundamental	fundamental	ADJ
ftr-487	36	19	structure	structure	NOUN
ftr-487	36	20	of	of	ADP
ftr-487	36	21	an	an	DET
ftr-487	36	22	income	income	NOUN
ftr-487	36	23	tax	tax	NOUN
ftr-487	36	24	.	.	PUNCT
ftr-487	36	25	"	"	PUNCT
ftr-487	36	26	'	'	PUNCT
ftr-487	36	27	simultaneously	simultaneously	ADV
ftr-487	36	28	,	,	PUNCT
ftr-487	36	29	professor	professor	NOUN
ftr-487	36	30	geier	geier	NOUN
ftr-487	36	31	alludes	allude	VERB
ftr-487	36	32	to	to	ADP
ftr-487	36	33	professor	professor	PROPN
ftr-487	36	34	william	william	PROPN
ftr-487	36	35	andrews	andrews	PROPN
ftr-487	36	36	'	'	PART
ftr-487	36	37	classic	classic	ADJ
ftr-487	36	38	defense	defense	NOUN
ftr-487	36	39	of	of	ADP
ftr-487	36	40	the	the	DET
ftr-487	36	41	charitable	charitable	ADJ
ftr-487	36	42	deduction	deduction	NOUN
ftr-487	36	43	as	as	ADP
ftr-487	36	44	part	part	NOUN
ftr-487	36	45	of	of	ADP
ftr-487	36	46	the	the	DET
ftr-487	36	47	normative	normative	ADJ
ftr-487	36	48	structure	structure	NOUN
ftr-487	36	49	of	of	ADP
ftr-487	36	50	the	the	DET
ftr-487	36	51	income	income	NOUN
ftr-487	36	52	tax.9	tax.9	VERB
ftr-487	36	53	how	how	SCONJ
ftr-487	36	54	,	,	PUNCT
ftr-487	36	55	then	then	ADV
ftr-487	36	56	,	,	PUNCT
ftr-487	36	57	is	be	AUX
ftr-487	36	58	a	a	DET
ftr-487	36	59	judge	judge	NOUN
ftr-487	36	60	,	,	PUNCT
ftr-487	36	61	persuaded	persuade	VERB
ftr-487	36	62	that	that	SCONJ
ftr-487	36	63	courts	court	NOUN
ftr-487	36	64	construing	construe	VERB
ftr-487	36	65	structural	structural	ADJ
ftr-487	36	66	provisions	provision	NOUN
ftr-487	36	67	should	should	AUX
ftr-487	36	68	more	more	ADV
ftr-487	36	69	freely	freely	ADV
ftr-487	36	70	effectuate	effectuate	VERB
ftr-487	36	71	underlying	underlying	ADJ
ftr-487	36	72	purpose	purpose	NOUN
ftr-487	36	73	,	,	PUNCT
ftr-487	36	74	to	to	PART
ftr-487	36	75	decide	decide	VERB
ftr-487	36	76	whether	whether	SCONJ
ftr-487	36	77	section	section	NOUN
ftr-487	36	78	170	170	NUM
ftr-487	36	79	controversies	controversy	NOUN
ftr-487	36	80	fall	fall	VERB
ftr-487	36	81	within	within	ADP
ftr-487	36	82	that	that	DET
ftr-487	36	83	rule	rule	NOUN
ftr-487	36	84	or	or	CCONJ
ftr-487	36	85	are	be	AUX
ftr-487	36	86	to	to	PART
ftr-487	36	87	be	be	AUX
ftr-487	36	88	resolved	resolve	VERB
ftr-487	36	89	with	with	ADP
ftr-487	36	90	greater	great	ADJ
ftr-487	36	91	fidelity	fidelity	NOUN
ftr-487	36	92	to	to	ADP
ftr-487	36	93	statutory	statutory	ADJ
ftr-487	36	94	text	text	NOUN
ftr-487	36	95	?	?	PUNCT
ftr-487	37	1	professor	professor	PROPN
ftr-487	37	2	andrews	andrews	PROPN
ftr-487	37	3	extends	extend	VERB
ftr-487	37	4	his	his	PRON
ftr-487	37	5	logic	logic	NOUN
ftr-487	37	6	to	to	ADP
ftr-487	37	7	deductions	deduction	NOUN
ftr-487	37	8	and	and	CCONJ
ftr-487	37	9	exclusions	exclusion	NOUN
ftr-487	37	10	for	for	ADP
ftr-487	37	11	medical	medical	ADJ
ftr-487	37	12	costs	cost	NOUN
ftr-487	37	13	and	and	CCONJ
ftr-487	37	14	casualty	casualty	NOUN
ftr-487	37	15	losses	loss	NOUN
ftr-487	37	16	,	,	PUNCT
ftr-487	37	17	which	which	PRON
ftr-487	37	18	,	,	PUNCT
ftr-487	37	19	he	he	PRON
ftr-487	37	20	argues	argue	VERB
ftr-487	37	21	,	,	PUNCT
ftr-487	37	22	can	can	AUX
ftr-487	37	23	be	be	AUX
ftr-487	37	24	understood	understand	VERB
ftr-487	37	25	as	as	ADP
ftr-487	37	26	normative	normative	ADJ
ftr-487	37	27	sections	section	NOUN
ftr-487	37	28	of	of	ADP
ftr-487	37	29	the	the	DET
ftr-487	37	30	code.10	code.10	NOUN
ftr-487	37	31	is	be	AUX
ftr-487	37	32	the	the	DET
ftr-487	37	33	geier	geier	NOUN
ftr-487	37	34	-	-	PUNCT
ftr-487	37	35	guided	guide	VERB
ftr-487	37	36	judge	judge	NOUN
ftr-487	37	37	to	to	PART
ftr-487	37	38	agree	agree	VERB
ftr-487	37	39	(	(	PUNCT
ftr-487	37	40	and	and	CCONJ
ftr-487	37	41	thus	thus	ADV
ftr-487	37	42	decide	decide	VERB
ftr-487	37	43	medical	medical	ADJ
ftr-487	37	44	expense	expense	NOUN
ftr-487	37	45	and	and	CCONJ
ftr-487	37	46	casualty	casualty	NOUN
ftr-487	37	47	loss	loss	NOUN
ftr-487	37	48	cases	case	NOUN
ftr-487	37	49	by	by	ADP
ftr-487	37	50	virtue	virtue	NOUN
ftr-487	37	51	of	of	ADP
ftr-487	37	52	underlying	underlie	VERB
ftr-487	37	53	structural	structural	ADJ
ftr-487	37	54	purpose	purpose	NOUN
ftr-487	37	55	)	)	PUNCT
ftr-487	37	56	or	or	CCONJ
ftr-487	37	57	to	to	PART
ftr-487	37	58	embrace	embrace	VERB
ftr-487	37	59	the	the	DET
ftr-487	37	60	contrary	contrary	ADJ
ftr-487	37	61	consensus	consensus	NOUN
ftr-487	37	62	in	in	ADP
ftr-487	37	63	the	the	DET
ftr-487	37	64	tax	tax	NOUN
ftr-487	37	65	policy	policy	NOUN
ftr-487	37	66	community	community	NOUN
ftr-487	37	67	that	that	PRON
ftr-487	37	68	sections	section	VERB
ftr-487	37	69	105	105	NUM
ftr-487	37	70	,	,	PUNCT
ftr-487	37	71	106	106	NUM
ftr-487	37	72	,	,	PUNCT
ftr-487	37	73	213	213	NUM
ftr-487	37	74	,	,	PUNCT
ftr-487	37	75	and	and	CCONJ
ftr-487	37	76	165(c)(3	165(c)(3	NOUN
ftr-487	37	77	)	)	PUNCT
ftr-487	37	78	are	be	AUX
ftr-487	37	79	tax	tax	NOUN
ftr-487	37	80	expenditures	expenditure	NOUN
ftr-487	37	81	"	"	PUNCT
ftr-487	37	82	(	(	PUNCT
ftr-487	37	83	and	and	CCONJ
ftr-487	37	84	thus	thus	ADV
ftr-487	37	85	decide	decide	VERB
ftr-487	37	86	cases	case	NOUN
ftr-487	37	87	under	under	ADP
ftr-487	37	88	these	these	DET
ftr-487	37	89	sections	section	NOUN
ftr-487	37	90	with	with	ADP
ftr-487	37	91	greater	great	ADJ
ftr-487	37	92	respect	respect	NOUN
ftr-487	37	93	for	for	ADP
ftr-487	37	94	the	the	DET
ftr-487	37	95	terminology	terminology	NOUN
ftr-487	37	96	of	of	ADP
ftr-487	37	97	the	the	DET
ftr-487	37	98	statute	statute	NOUN
ftr-487	37	99	)	)	PUNCT
ftr-487	37	100	?	?	PUNCT
ftr-487	38	1	if	if	SCONJ
ftr-487	38	2	one	one	PRON
ftr-487	38	3	accepts	accept	VERB
ftr-487	38	4	the	the	DET
ftr-487	38	5	basic	basic	ADJ
ftr-487	38	6	premises	premise	NOUN
ftr-487	38	7	of	of	ADP
ftr-487	38	8	professor	professor	PROPN
ftr-487	38	9	andrews	andrews	PROPN
ftr-487	38	10	'	'	PART
ftr-487	38	11	analysis	analysis	NOUN
ftr-487	38	12	,	,	PUNCT
ftr-487	38	13	the	the	DET
ftr-487	38	14	deduction	deduction	NOUN
ftr-487	38	15	for	for	ADP
ftr-487	38	16	state	state	NOUN
ftr-487	38	17	and	and	CCONJ
ftr-487	38	18	local	local	ADJ
ftr-487	38	19	taxes	taxis	NOUN
ftr-487	38	20	is	be	AUX
ftr-487	38	21	a	a	DET
ftr-487	38	22	structural	structural	ADJ
ftr-487	38	23	/	/	SYM
ftr-487	38	24	normative	normative	ADJ
ftr-487	38	25	provision	provision	NOUN
ftr-487	38	26	insofar	insofar	ADV
ftr-487	38	27	as	as	SCONJ
ftr-487	38	28	these	these	DET
ftr-487	38	29	taxes	taxis	NOUN
ftr-487	38	30	finance	finance	VERB
ftr-487	38	31	public	public	ADJ
ftr-487	38	32	outlays	outlay	NOUN
ftr-487	38	33	similar	similar	ADJ
ftr-487	38	34	to	to	ADP
ftr-487	38	35	charitable	charitable	ADJ
ftr-487	38	36	,	,	PUNCT
ftr-487	38	37	medical	medical	ADJ
ftr-487	38	38	,	,	PUNCT
ftr-487	38	39	and	and	CCONJ
ftr-487	38	40	casualty	casualty	NOUN
ftr-487	38	41	loss	loss	NOUN
ftr-487	38	42	disbursements	disbursement	NOUN
ftr-487	38	43	;	;	PUNCT
ftr-487	38	44	2	2	NUM
ftr-487	38	45	in	in	ADP
ftr-487	38	46	contrast	contrast	NOUN
ftr-487	38	47	,	,	PUNCT
ftr-487	38	48	among	among	ADP
ftr-487	38	49	tax	tax	NOUN
ftr-487	38	50	policy	policy	NOUN
ftr-487	38	51	commentators	commentator	NOUN
ftr-487	38	52	,	,	PUNCT
ftr-487	38	53	section	section	NOUN
ftr-487	38	54	164	164	NUM
ftr-487	38	55	is	be	AUX
ftr-487	38	56	more	more	ADV
ftr-487	38	57	commonly	commonly	ADV
ftr-487	38	58	viewed	view	VERB
ftr-487	38	59	as	as	ADP
ftr-487	38	60	a	a	DET
ftr-487	38	61	tax	tax	NOUN
ftr-487	38	62	expenditure	expenditure	NOUN
ftr-487	38	63	.	.	PUNCT
ftr-487	39	1	3	3	NUM
ftr-487	39	2	professor	professor	PROPN
ftr-487	39	3	douglas	douglas	PROPN
ftr-487	39	4	kahn	kahn	PROPN
ftr-487	39	5	argues	argue	VERB
ftr-487	39	6	that	that	SCONJ
ftr-487	39	7	accelerated	accelerate	VERB
ftr-487	39	8	depreciation	depreciation	NOUN
ftr-487	39	9	is	be	AUX
ftr-487	39	10	structurally	structurally	ADV
ftr-487	39	11	correct	correct	ADJ
ftr-487	39	12	,	,	PUNCT
ftr-487	39	13	notwithstanding	notwithstanding	SCONJ
ftr-487	39	14	that	that	DET
ftr-487	39	15	much	much	ADJ
ftr-487	39	16	scholarly	scholarly	ADJ
ftr-487	39	17	opinion	opinion	NOUN
ftr-487	39	18	holds	hold	VERB
ftr-487	39	19	otherwise.14	otherwise.14	PROPN
ftr-487	39	20	on	on	ADP
ftr-487	39	21	the	the	DET
ftr-487	39	22	other	other	ADJ
ftr-487	39	23	hand	hand	NOUN
ftr-487	39	24	,	,	PUNCT
ftr-487	39	25	any	any	DET
ftr-487	39	26	depreciation	depreciation	NOUN
ftr-487	39	27	deduction	deduction	NOUN
ftr-487	39	28	(	(	PUNCT
ftr-487	39	29	including	include	VERB
ftr-487	39	30	straight	straight	ADJ
ftr-487	39	31	line	line	NOUN
ftr-487	39	32	)	)	PUNCT
ftr-487	39	33	deviates	deviate	VERB
ftr-487	39	34	from	from	ADP
ftr-487	39	35	the	the	DET
ftr-487	39	36	premises	premise	NOUN
ftr-487	39	37	of	of	ADP
ftr-487	39	38	realization	realization	NOUN
ftr-487	39	39	-	-	PUNCT
ftr-487	39	40	based	base	VERB
ftr-487	39	41	taxation	taxation	NOUN
ftr-487	39	42	since	since	SCONJ
ftr-487	39	43	8	8	NUM
ftr-487	39	44	.	.	PUNCT
ftr-487	40	1	geier	geier	NOUN
ftr-487	40	2	,	,	PUNCT
ftr-487	40	3	supra	supra	PROPN
ftr-487	40	4	note	note	NOUN
ftr-487	40	5	1	1	NUM
ftr-487	40	6	,	,	PUNCT
ftr-487	40	7	at	at	ADP
ftr-487	40	8	499	499	NUM
ftr-487	40	9	n.21	n.21	NOUN
ftr-487	40	10	.	.	PROPN
ftr-487	40	11	9	9	NUM
ftr-487	40	12	.	.	PUNCT
ftr-487	41	1	i	i	PRON
ftr-487	41	2	d.	d.	PROPN
ftr-487	41	3	10	10	NUM
ftr-487	41	4	.	.	PUNCT
ftr-487	42	1	william	william	PROPN
ftr-487	42	2	d.	d.	PROPN
ftr-487	42	3	andrews	andrews	PROPN
ftr-487	42	4	,	,	PUNCT
ftr-487	42	5	personal	personal	ADJ
ftr-487	42	6	deductions	deduction	NOUN
ftr-487	42	7	in	in	ADP
ftr-487	42	8	an	an	DET
ftr-487	42	9	ideal	ideal	ADJ
ftr-487	42	10	income	income	NOUN
ftr-487	42	11	tax	tax	NOUN
ftr-487	42	12	.	.	PUNCT
ftr-487	43	1	86	86	NUM
ftr-487	43	2	harv	harv	NOUN
ftr-487	43	3	.	.	PUNCT
ftr-487	44	1	l	l	PROPN
ftr-487	44	2	rev	rev	VERB
ftr-487	44	3	.	.	PROPN
ftr-487	44	4	309	309	NUM
ftr-487	44	5	(	(	PUNCT
ftr-487	44	6	1972	1972	NUM
ftr-487	44	7	)	)	PUNCT
ftr-487	44	8	.	.	PUNCT
ftr-487	45	1	11	11	NUM
ftr-487	45	2	.	.	X
ftr-487	46	1	see	see	VERB
ftr-487	46	2	,	,	PUNCT
ftr-487	46	3	e.g.	e.g.	ADV
ftr-487	46	4	,	,	PUNCT
ftr-487	46	5	congressional	congressional	ADJ
ftr-487	46	6	research	research	NOUN
ftr-487	46	7	serv	serv	NOUN
ftr-487	46	8	.	.	PUNCT
ftr-487	46	9	,	,	PUNCT
ftr-487	46	10	u.s	u.s	PROPN
ftr-487	46	11	.	.	PROPN
ftr-487	46	12	senate	senate	PROPN
ftr-487	46	13	budget	budget	NOUN
ftr-487	46	14	comm	comm	NOUN
ftr-487	46	15	.	.	PUNCT
ftr-487	47	1	,	,	PUNCT
ftr-487	47	2	tax	tax	NOUN
ftr-487	47	3	expenditures	expenditure	NOUN
ftr-487	47	4	:	:	PUNCT
ftr-487	47	5	compendium	compendium	NOUN
ftr-487	47	6	of	of	ADP
ftr-487	47	7	background	background	NOUN
ftr-487	47	8	material	material	NOUN
ftr-487	47	9	on	on	ADP
ftr-487	47	10	individual	individual	ADJ
ftr-487	47	11	provisions	provision	NOUN
ftr-487	47	12	(	(	PUNCT
ftr-487	47	13	senate	senate	PROPN
ftr-487	47	14	print	print	NOUN
ftr-487	47	15	103	103	NUM
ftr-487	47	16	-	-	SYM
ftr-487	47	17	101	101	NUM
ftr-487	47	18	)	)	PUNCT
ftr-487	47	19	,	,	PUNCT
ftr-487	47	20	95	95	NUM
ftr-487	47	21	tax	tax	NOUN
ftr-487	47	22	notes	note	NOUN
ftr-487	47	23	today	today	NOUN
ftr-487	47	24	8	8	NUM
ftr-487	47	25	-	-	SYM
ftr-487	47	26	35	35	NUM
ftr-487	47	27	(	(	PUNCT
ftr-487	47	28	jan	jan	PROPN
ftr-487	47	29	.	.	PROPN
ftr-487	47	30	12	12	NUM
ftr-487	47	31	,	,	PUNCT
ftr-487	47	32	1995	1995	NUM
ftr-487	47	33	)	)	PUNCT
ftr-487	48	1	[	[	X
ftr-487	48	2	hereinafter	hereinafter	NOUN
ftr-487	48	3	tax	tax	NOUN
ftr-487	48	4	expenditures	expenditure	NOUN
ftr-487	48	5	]	]	PUNCT
ftr-487	48	6	(	(	PUNCT
ftr-487	48	7	analyzing	analyze	VERB
ftr-487	48	8	as	as	ADP
ftr-487	48	9	tax	tax	NOUN
ftr-487	48	10	expenditures	expenditure	NOUN
ftr-487	48	11	the	the	DET
ftr-487	48	12	exclusion	exclusion	NOUN
ftr-487	48	13	from	from	ADP
ftr-487	48	14	gross	gross	ADJ
ftr-487	48	15	income	income	NOUN
ftr-487	48	16	of	of	ADP
ftr-487	48	17	employer	employer	NOUN
ftr-487	48	18	-	-	PUNCT
ftr-487	48	19	provided	provide	VERB
ftr-487	48	20	medical	medical	ADJ
ftr-487	48	21	benefits	benefit	NOUN
ftr-487	48	22	,	,	PUNCT
ftr-487	48	23	the	the	DET
ftr-487	48	24	exclusion	exclusion	NOUN
ftr-487	48	25	of	of	ADP
ftr-487	48	26	payments	payment	NOUN
ftr-487	48	27	under	under	ADP
ftr-487	48	28	medical	medical	ADJ
ftr-487	48	29	insurance	insurance	NOUN
ftr-487	48	30	policies	policy	NOUN
ftr-487	48	31	,	,	PUNCT
ftr-487	48	32	the	the	DET
ftr-487	48	33	deduction	deduction	NOUN
ftr-487	48	34	for	for	ADP
ftr-487	48	35	medical	medical	ADJ
ftr-487	48	36	expenses	expense	NOUN
ftr-487	48	37	,	,	PUNCT
ftr-487	48	38	and	and	CCONJ
ftr-487	48	39	the	the	DET
ftr-487	48	40	deduction	deduction	NOUN
ftr-487	48	41	for	for	ADP
ftr-487	48	42	personal	personal	ADJ
ftr-487	48	43	casualty	casualty	NOUN
ftr-487	48	44	losses	loss	NOUN
ftr-487	48	45	)	)	PUNCT
ftr-487	48	46	;	;	PUNCT
ftr-487	48	47	joint	joint	ADJ
ftr-487	48	48	comm	comm	NOUN
ftr-487	48	49	.	.	PUNCT
ftr-487	49	1	on	on	ADP
ftr-487	49	2	tax'n	tax'n	NOUN
ftr-487	49	3	.	.	PUNCT
ftr-487	50	1	estimates	estimate	NOUN
ftr-487	50	2	of	of	ADP
ftr-487	50	3	federal	federal	ADJ
ftr-487	50	4	tax	tax	NOUN
ftr-487	50	5	expenditures	expenditure	NOUN
ftr-487	50	6	for	for	ADP
ftr-487	50	7	fiscal	fiscal	ADJ
ftr-487	50	8	years	year	NOUN
ftr-487	50	9	1995	1995	NUM
ftr-487	50	10	-	-	SYM
ftr-487	50	11	1999	1999	NUM
ftr-487	50	12	(	(	PUNCT
ftr-487	50	13	jcs-6	jcs-6	NOUN
ftr-487	50	14	-	-	NUM
ftr-487	50	15	94	94	NUM
ftr-487	50	16	)	)	PUNCT
ftr-487	50	17	,	,	PUNCT
ftr-487	50	18	94	94	NUM
ftr-487	50	19	tax	tax	NOUN
ftr-487	50	20	notes	note	NOUN
ftr-487	50	21	today	today	NOUN
ftr-487	50	22	22123	22123	NUM
ftr-487	50	23	(	(	PUNCT
ftr-487	50	24	nov	nov	PROPN
ftr-487	50	25	.	.	PROPN
ftr-487	50	26	10	10	NUM
ftr-487	50	27	,	,	PUNCT
ftr-487	50	28	1994	1994	NUM
ftr-487	50	29	)	)	PUNCT
ftr-487	51	1	[	[	X
ftr-487	51	2	hereinafter	hereinafter	NOUN
ftr-487	51	3	estimates	estimate	VERB
ftr-487	51	4	]	]	PUNCT
ftr-487	51	5	(	(	PUNCT
ftr-487	51	6	estimating	estimate	VERB
ftr-487	51	7	the	the	DET
ftr-487	51	8	tax	tax	NOUN
ftr-487	51	9	expenditure	expenditure	NOUN
ftr-487	51	10	costs	cost	NOUN
ftr-487	51	11	of	of	ADP
ftr-487	51	12	these	these	DET
ftr-487	51	13	exclusions	exclusion	NOUN
ftr-487	51	14	and	and	CCONJ
ftr-487	51	15	deductions	deduction	NOUN
ftr-487	51	16	)	)	PUNCT
ftr-487	51	17	.	.	PUNCT
ftr-487	52	1	12	12	NUM
ftr-487	52	2	.	.	PUNCT
ftr-487	53	1	see	see	VERB
ftr-487	53	2	edward	edward	PROPN
ftr-487	53	3	a.	a.	PROPN
ftr-487	53	4	zelinsky	zelinsky	PROPN
ftr-487	53	5	,	,	PUNCT
ftr-487	53	6	the	the	DET
ftr-487	53	7	deductibility	deductibility	NOUN
ftr-487	53	8	of	of	ADP
ftr-487	53	9	state	state	NOUN
ftr-487	53	10	and	and	CCONJ
ftr-487	53	11	local	local	ADJ
ftr-487	53	12	taxes	taxis	NOUN
ftr-487	53	13	:	:	PUNCT
ftr-487	53	14	income	income	NOUN
ftr-487	53	15	measurement	measurement	NOUN
ftr-487	53	16	,	,	PUNCT
ftr-487	53	17	tax	tax	NOUN
ftr-487	53	18	expenditures	expenditure	NOUN
ftr-487	53	19	and	and	CCONJ
ftr-487	53	20	partial	partial	ADJ
ftr-487	53	21	,	,	PUNCT
ftr-487	53	22	functional	functional	ADJ
ftr-487	53	23	deductibility	deductibility	NOUN
ftr-487	53	24	,	,	PUNCT
ftr-487	53	25	6	6	NUM
ftr-487	53	26	am	am	NOUN
ftr-487	53	27	.	.	PUNCT
ftr-487	54	1	1	1	X
ftr-487	54	2	.	.	X
ftr-487	54	3	tax	tax	NOUN
ftr-487	54	4	pol'y	pol'y	NOUN
ftr-487	54	5	9	9	NUM
ftr-487	54	6	(	(	PUNCT
ftr-487	54	7	1987	1987	NUM
ftr-487	54	8	)	)	PUNCT
ftr-487	54	9	.	.	PUNCT
ftr-487	55	1	13	13	NUM
ftr-487	55	2	.	.	X
ftr-487	56	1	see	see	VERB
ftr-487	56	2	tax	tax	NOUN
ftr-487	56	3	expenditures	expenditure	NOUN
ftr-487	56	4	,	,	PUNCT
ftr-487	56	5	supra	supra	PROPN
ftr-487	56	6	note	note	PROPN
ftr-487	56	7	11	11	NUM
ftr-487	56	8	(	(	PUNCT
ftr-487	56	9	analyzing	analyze	VERB
ftr-487	56	10	the	the	DET
ftr-487	56	11	deduction	deduction	NOUN
ftr-487	56	12	for	for	ADP
ftr-487	56	13	state	state	NOUN
ftr-487	56	14	and	and	CCONJ
ftr-487	56	15	local	local	ADJ
ftr-487	56	16	taxes	taxis	NOUN
ftr-487	56	17	as	as	ADP
ftr-487	56	18	a	a	DET
ftr-487	56	19	tax	tax	NOUN
ftr-487	56	20	expenditure	expenditure	NOUN
ftr-487	56	21	)	)	PUNCT
ftr-487	56	22	;	;	PUNCT
ftr-487	56	23	estimates	estimate	NOUN
ftr-487	56	24	,	,	PUNCT
ftr-487	56	25	supra	supra	PROPN
ftr-487	56	26	note	note	NOUN
ftr-487	57	1	i	i	PRON
ftr-487	57	2	1	1	NUM
ftr-487	57	3	(	(	PUNCT
ftr-487	57	4	estimating	estimate	VERB
ftr-487	57	5	the	the	DET
ftr-487	57	6	tax	tax	NOUN
ftr-487	57	7	expenditure	expenditure	NOUN
ftr-487	57	8	cost	cost	NOUN
ftr-487	57	9	of	of	ADP
ftr-487	57	10	the	the	DET
ftr-487	57	11	deduction	deduction	NOUN
ftr-487	57	12	)	)	PUNCT
ftr-487	57	13	.	.	PUNCT
ftr-487	58	1	14	14	NUM
ftr-487	58	2	.	.	PUNCT
ftr-487	59	1	douglas	douglas	PROPN
ftr-487	59	2	a.	a.	PROPN
ftr-487	59	3	kahn	kahn	PROPN
ftr-487	59	4	,	,	PUNCT
ftr-487	59	5	accelerated	accelerate	VERB
ftr-487	59	6	depreciation	depreciation	NOUN
ftr-487	59	7	-	-	PUNCT
ftr-487	59	8	tax	tax	NOUN
ftr-487	59	9	expenditure	expenditure	NOUN
ftr-487	59	10	or	or	CCONJ
ftr-487	59	11	proper	proper	ADJ
ftr-487	59	12	allowance	allowance	NOUN
ftr-487	59	13	for	for	ADP
ftr-487	59	14	measuring	measure	VERB
ftr-487	59	15	net	net	ADJ
ftr-487	59	16	income	income	NOUN
ftr-487	59	17	?	?	PUNCT
ftr-487	60	1	78	78	NUM
ftr-487	60	2	mich	mich	PROPN
ftr-487	60	3	.	.	PUNCT
ftr-487	60	4	l.	l.	PROPN
ftr-487	60	5	rev	rev	PROPN
ftr-487	60	6	.	.	PROPN
ftr-487	60	7	1	1	NUM
ftr-487	60	8	,	,	PUNCT
ftr-487	60	9	12	12	NUM
ftr-487	60	10	(	(	PUNCT
ftr-487	60	11	1979	1979	NUM
ftr-487	60	12	)	)	PUNCT
ftr-487	60	13	.	.	PUNCT
ftr-487	61	1	1996	1996	NUM
ftr-487	61	2	]	]	PUNCT
ftr-487	61	3	florida	florida	PROPN
ftr-487	61	4	tax	tax	PROPN
ftr-487	61	5	review	review	NOUN
ftr-487	61	6	such	such	DET
ftr-487	61	7	a	a	DET
ftr-487	61	8	deduction	deduction	NOUN
ftr-487	61	9	presumes	presume	VERB
ftr-487	61	10	decline	decline	NOUN
ftr-487	61	11	in	in	ADP
ftr-487	61	12	value	value	NOUN
ftr-487	61	13	of	of	ADP
ftr-487	61	14	the	the	DET
ftr-487	61	15	taxpayer	taxpayer	NOUN
ftr-487	61	16	's	's	PART
ftr-487	61	17	property	property	NOUN
ftr-487	61	18	without	without	ADP
ftr-487	61	19	the	the	DET
ftr-487	61	20	confirmation	confirmation	NOUN
ftr-487	61	21	of	of	ADP
ftr-487	61	22	a	a	DET
ftr-487	61	23	realization	realization	NOUN
ftr-487	61	24	event	event	NOUN
ftr-487	61	25	.	.	PUNCT
ftr-487	62	1	and	and	CCONJ
ftr-487	62	2	,	,	PUNCT
ftr-487	62	3	professor	professor	NOUN
ftr-487	62	4	geier	geier	NOUN
ftr-487	62	5	assures	assure	VERB
ftr-487	62	6	us	we	PRON
ftr-487	62	7	,	,	PUNCT
ftr-487	62	8	realization	realization	NOUN
ftr-487	62	9	is	be	AUX
ftr-487	62	10	part	part	NOUN
ftr-487	62	11	of	of	ADP
ftr-487	62	12	"	"	PUNCT
ftr-487	62	13	the	the	DET
ftr-487	62	14	fundamental	fundamental	ADJ
ftr-487	62	15	structure	structure	NOUN
ftr-487	62	16	[	[	X
ftr-487	62	17	of	of	ADP
ftr-487	62	18	]	]	PUNCT
ftr-487	62	19	the	the	DET
ftr-487	62	20	income	income	NOUN
ftr-487	62	21	tax	tax	NOUN
ftr-487	62	22	.	.	PUNCT
ftr-487	63	1	"	"	PUNCT
ftr-487	63	2	'	'	PUNCT
ftr-487	63	3	5	5	NUM
ftr-487	63	4	in	in	ADP
ftr-487	63	5	which	which	PRON
ftr-487	63	6	category	category	NOUN
ftr-487	63	7	-	-	PUNCT
ftr-487	63	8	structure	structure	NOUN
ftr-487	63	9	or	or	CCONJ
ftr-487	63	10	policy	policy	NOUN
ftr-487	63	11	--	--	PUNCT
ftr-487	63	12	does	do	AUX
ftr-487	63	13	all	all	PRON
ftr-487	63	14	of	of	ADP
ftr-487	63	15	this	this	PRON
ftr-487	63	16	leave	leave	VERB
ftr-487	63	17	the	the	DET
ftr-487	63	18	depreciation	depreciation	NOUN
ftr-487	63	19	deduction	deduction	NOUN
ftr-487	63	20	?	?	PUNCT
ftr-487	64	1	while	while	SCONJ
ftr-487	64	2	the	the	DET
ftr-487	64	3	basic	basic	ADJ
ftr-487	64	4	tax	tax	NOUN
ftr-487	64	5	treatment	treatment	NOUN
ftr-487	64	6	of	of	ADP
ftr-487	64	7	qualified	qualified	ADJ
ftr-487	64	8	plans	plan	NOUN
ftr-487	64	9	is	be	AUX
ftr-487	64	10	conventionally	conventionally	ADV
ftr-487	64	11	characterized	characterize	VERB
ftr-487	64	12	as	as	ADP
ftr-487	64	13	a	a	DET
ftr-487	64	14	tax	tax	NOUN
ftr-487	64	15	expenditure	expenditure	NOUN
ftr-487	64	16	6	6	NUM
ftr-487	64	17	or	or	CCONJ
ftr-487	64	18	,	,	PUNCT
ftr-487	64	19	to	to	PART
ftr-487	64	20	use	use	VERB
ftr-487	64	21	professor	professor	NOUN
ftr-487	64	22	geier	geier	NOUN
ftr-487	64	23	's	's	PART
ftr-487	64	24	term	term	NOUN
ftr-487	64	25	,	,	PUNCT
ftr-487	64	26	a	a	DET
ftr-487	64	27	policy	policy	NOUN
ftr-487	64	28	provision	provision	NOUN
ftr-487	64	29	,	,	PUNCT
ftr-487	64	30	there	there	PRON
ftr-487	64	31	are	be	VERB
ftr-487	64	32	strong	strong	ADJ
ftr-487	64	33	reasons	reason	NOUN
ftr-487	64	34	to	to	PART
ftr-487	64	35	conclude	conclude	VERB
ftr-487	64	36	that	that	SCONJ
ftr-487	64	37	the	the	DET
ftr-487	64	38	code	code	NOUN
ftr-487	64	39	's	's	PART
ftr-487	64	40	qualified	qualified	ADJ
ftr-487	64	41	plan	plan	NOUN
ftr-487	64	42	rules	rule	NOUN
ftr-487	64	43	are	be	AUX
ftr-487	64	44	consistent	consistent	ADJ
ftr-487	64	45	with	with	ADP
ftr-487	64	46	normative	normative	ADJ
ftr-487	64	47	tax	tax	NOUN
ftr-487	64	48	principles	principle	NOUN
ftr-487	64	49	.	.	PUNCT
ftr-487	65	1	7	7	NUM
ftr-487	65	2	some	some	DET
ftr-487	65	3	scholars	scholar	NOUN
ftr-487	65	4	respond	respond	VERB
ftr-487	65	5	to	to	ADP
ftr-487	65	6	these	these	DET
ftr-487	65	7	difficulties	difficulty	NOUN
ftr-487	65	8	by	by	ADP
ftr-487	65	9	eschewing	eschew	VERB
ftr-487	65	10	altogether	altogether	ADV
ftr-487	65	11	the	the	DET
ftr-487	65	12	attempt	attempt	NOUN
ftr-487	65	13	to	to	PART
ftr-487	65	14	identify	identify	VERB
ftr-487	65	15	structural	structural	ADJ
ftr-487	65	16	/	/	SYM
ftr-487	65	17	normative	normative	ADJ
ftr-487	65	18	provisions	provision	NOUN
ftr-487	65	19	.	.	PUNCT
ftr-487	66	1	8	8	NUM
ftr-487	66	2	others	other	NOUN
ftr-487	66	3	jettison	jettison	VERB
ftr-487	66	4	the	the	DET
ftr-487	66	5	notion	notion	NOUN
ftr-487	66	6	of	of	ADP
ftr-487	66	7	a	a	DET
ftr-487	66	8	single	single	ADJ
ftr-487	66	9	set	set	NOUN
ftr-487	66	10	of	of	ADP
ftr-487	66	11	normative	normative	ADJ
ftr-487	66	12	rules	rule	NOUN
ftr-487	66	13	and	and	CCONJ
ftr-487	66	14	instead	instead	ADV
ftr-487	66	15	suggest	suggest	VERB
ftr-487	66	16	a	a	DET
ftr-487	66	17	weaker	weak	ADJ
ftr-487	66	18	formulation	formulation	NOUN
ftr-487	66	19	under	under	ADP
ftr-487	66	20	which	which	PRON
ftr-487	66	21	more	more	ADJ
ftr-487	66	22	than	than	ADP
ftr-487	66	23	one	one	NUM
ftr-487	66	24	set	set	NOUN
ftr-487	66	25	of	of	ADP
ftr-487	66	26	rules	rule	NOUN
ftr-487	66	27	may	may	AUX
ftr-487	66	28	be	be	AUX
ftr-487	66	29	structurally	structurally	ADV
ftr-487	66	30	acceptable.19	acceptable.19	ADJ
ftr-487	66	31	yet	yet	CCONJ
ftr-487	66	32	others	other	NOUN
ftr-487	66	33	attempt	attempt	VERB
ftr-487	66	34	to	to	PART
ftr-487	66	35	implement	implement	VERB
ftr-487	66	36	the	the	DET
ftr-487	66	37	normative	normative	ADJ
ftr-487	66	38	/	/	SYM
ftr-487	66	39	expenditure	expenditure	NOUN
ftr-487	66	40	distinction	distinction	NOUN
ftr-487	66	41	in	in	ADP
ftr-487	66	42	its	its	PRON
ftr-487	66	43	stronger	strong	ADJ
ftr-487	66	44	form	form	NOUN
ftr-487	66	45	by	by	ADP
ftr-487	66	46	identifying	identify	VERB
ftr-487	66	47	a	a	DET
ftr-487	66	48	single	single	ADJ
ftr-487	66	49	set	set	NOUN
ftr-487	66	50	of	of	ADP
ftr-487	66	51	normatively	normatively	ADV
ftr-487	66	52	correct	correct	ADJ
ftr-487	66	53	choices	choice	NOUN
ftr-487	66	54	in	in	ADP
ftr-487	66	55	the	the	DET
ftr-487	66	56	design	design	NOUN
ftr-487	66	57	of	of	ADP
ftr-487	66	58	the	the	DET
ftr-487	66	59	income	income	NOUN
ftr-487	66	60	tax.20	tax.20	NOUN
ftr-487	66	61	the	the	DET
ftr-487	66	62	upshot	upshot	NOUN
ftr-487	66	63	is	be	AUX
ftr-487	66	64	that	that	SCONJ
ftr-487	66	65	the	the	DET
ftr-487	66	66	structural	structural	ADJ
ftr-487	66	67	/	/	SYM
ftr-487	66	68	policy	policy	NOUN
ftr-487	66	69	distinction	distinction	NOUN
ftr-487	66	70	,	,	PUNCT
ftr-487	66	71	which	which	PRON
ftr-487	66	72	lies	lie	VERB
ftr-487	66	73	at	at	ADP
ftr-487	66	74	the	the	DET
ftr-487	66	75	core	core	NOUN
ftr-487	66	76	of	of	ADP
ftr-487	66	77	professor	professor	NOUN
ftr-487	66	78	geier	geier	NOUN
ftr-487	66	79	's	's	PART
ftr-487	66	80	analysis	analysis	NOUN
ftr-487	66	81	,	,	PUNCT
ftr-487	66	82	does	do	AUX
ftr-487	66	83	not	not	PART
ftr-487	66	84	provide	provide	VERB
ftr-487	66	85	the	the	DET
ftr-487	66	86	courts	court	NOUN
ftr-487	66	87	sufficient	sufficient	ADJ
ftr-487	66	88	guidance	guidance	NOUN
ftr-487	66	89	for	for	ADP
ftr-487	66	90	resolving	resolve	VERB
ftr-487	66	91	particular	particular	ADJ
ftr-487	66	92	tax	tax	NOUN
ftr-487	66	93	controversies	controversy	NOUN
ftr-487	66	94	.	.	PUNCT
ftr-487	67	1	even	even	ADV
ftr-487	67	2	if	if	SCONJ
ftr-487	67	3	the	the	DET
ftr-487	67	4	courts	court	NOUN
ftr-487	67	5	could	could	AUX
ftr-487	67	6	workably	workably	ADV
ftr-487	67	7	implement	implement	VERB
ftr-487	67	8	the	the	DET
ftr-487	67	9	structural	structural	ADJ
ftr-487	67	10	/	/	SYM
ftr-487	67	11	nonstructural	nonstructural	ADJ
ftr-487	67	12	dichotomy	dichotomy	NOUN
ftr-487	67	13	,	,	PUNCT
ftr-487	67	14	it	it	PRON
ftr-487	67	15	is	be	AUX
ftr-487	67	16	wrong	wrong	ADJ
ftr-487	67	17	to	to	PART
ftr-487	67	18	associate	associate	VERB
ftr-487	67	19	the	the	DET
ftr-487	67	20	latter	latter	ADJ
ftr-487	67	21	kinds	kind	NOUN
ftr-487	67	22	of	of	ADP
ftr-487	67	23	code	code	NOUN
ftr-487	67	24	provisions	provision	NOUN
ftr-487	67	25	with	with	ADP
ftr-487	67	26	congressional	congressional	ADJ
ftr-487	67	27	policy	policy	NOUN
ftr-487	67	28	choices	choice	NOUN
ftr-487	67	29	deserving	deserving	ADJ
ftr-487	67	30	of	of	ADP
ftr-487	67	31	deference	deference	NOUN
ftr-487	67	32	but	but	CCONJ
ftr-487	67	33	not	not	PART
ftr-487	67	34	the	the	DET
ftr-487	67	35	former	former	ADJ
ftr-487	67	36	.	.	PUNCT
ftr-487	68	1	provisions	provision	NOUN
ftr-487	68	2	that	that	PRON
ftr-487	68	3	professor	professor	NOUN
ftr-487	68	4	geier	geier	NOUN
ftr-487	68	5	labels	label	VERB
ftr-487	68	6	structural	structural	ADJ
ftr-487	68	7	represent	represent	VERB
ftr-487	68	8	congressional	congressional	ADJ
ftr-487	68	9	policy	policy	NOUN
ftr-487	68	10	decisions	decision	NOUN
ftr-487	68	11	as	as	ADV
ftr-487	68	12	surely	surely	ADV
ftr-487	68	13	as	as	SCONJ
ftr-487	68	14	do	do	VERB
ftr-487	68	15	those	those	DET
ftr-487	68	16	provisions	provision	NOUN
ftr-487	68	17	that	that	PRON
ftr-487	68	18	she	she	PRON
ftr-487	68	19	classifies	classify	VERB
ftr-487	68	20	as	as	ADP
ftr-487	68	21	nonstructural	nonstructural	ADJ
ftr-487	68	22	.	.	PUNCT
ftr-487	69	1	professor	professor	NOUN
ftr-487	69	2	geier	geier	NOUN
ftr-487	69	3	,	,	PUNCT
ftr-487	69	4	for	for	ADP
ftr-487	69	5	example	example	NOUN
ftr-487	69	6	,	,	PUNCT
ftr-487	69	7	identifies	identify	VERB
ftr-487	69	8	the	the	DET
ftr-487	69	9	realization	realization	NOUN
ftr-487	69	10	requirement	requirement	NOUN
ftr-487	69	11	as	as	ADP
ftr-487	69	12	structural.2	structural.2	PROPN
ftr-487	69	13	'	'	PUNCT
ftr-487	69	14	over	over	ADP
ftr-487	69	15	the	the	DET
ftr-487	69	16	years	year	NOUN
ftr-487	69	17	,	,	PUNCT
ftr-487	69	18	congress	congress	PROPN
ftr-487	69	19	has	have	AUX
ftr-487	69	20	enacted	enact	VERB
ftr-487	69	21	measures	measure	NOUN
ftr-487	69	22	that	that	PRON
ftr-487	69	23	impose	impose	VERB
ftr-487	69	24	tax	tax	NOUN
ftr-487	69	25	on	on	ADP
ftr-487	69	26	some	some	DET
ftr-487	69	27	forms	form	NOUN
ftr-487	69	28	of	of	ADP
ftr-487	69	29	unrealized	unrealized	ADJ
ftr-487	69	30	appreciation	appreciation	NOUN
ftr-487	69	31	.	.	PUNCT
ftr-487	70	1	2	2	NUM
ftr-487	70	2	under	under	ADP
ftr-487	70	3	these	these	DET
ftr-487	70	4	circumstances	circumstance	NOUN
ftr-487	70	5	,	,	PUNCT
ftr-487	70	6	the	the	DET
ftr-487	70	7	15	15	NUM
ftr-487	70	8	.	.	PUNCT
ftr-487	71	1	geier	geier	NOUN
ftr-487	71	2	,	,	PUNCT
ftr-487	71	3	supra	supra	PROPN
ftr-487	71	4	note	note	NOUN
ftr-487	71	5	1	1	NUM
ftr-487	71	6	,	,	PUNCT
ftr-487	71	7	at	at	ADP
ftr-487	71	8	497	497	NUM
ftr-487	71	9	.	.	PUNCT
ftr-487	71	10	16	16	NUM
ftr-487	71	11	.	.	PUNCT
ftr-487	72	1	see	see	VERB
ftr-487	72	2	norman	norman	PROPN
ftr-487	72	3	p.	p.	PROPN
ftr-487	72	4	stein	stein	PROPN
ftr-487	72	5	,	,	PUNCT
ftr-487	72	6	qualified	qualified	ADJ
ftr-487	72	7	plans	plan	NOUN
ftr-487	72	8	and	and	CCONJ
ftr-487	72	9	tax	tax	NOUN
ftr-487	72	10	expenditures	expenditure	NOUN
ftr-487	72	11	:	:	PUNCT
ftr-487	72	12	a	a	DET
ftr-487	72	13	reply	reply	NOUN
ftr-487	72	14	to	to	ADP
ftr-487	72	15	professor	professor	NOUN
ftr-487	72	16	zelinsky	zelinsky	NOUN
ftr-487	72	17	,	,	PUNCT
ftr-487	72	18	9	9	NUM
ftr-487	72	19	am	am	NOUN
ftr-487	72	20	.	.	PUNCT
ftr-487	73	1	j.	j.	PROPN
ftr-487	73	2	tax	tax	PROPN
ftr-487	73	3	pol'y	pol'y	NOUN
ftr-487	73	4	225	225	NUM
ftr-487	73	5	(	(	PUNCT
ftr-487	73	6	1991	1991	NUM
ftr-487	73	7	)	)	PUNCT
ftr-487	73	8	.	.	PUNCT
ftr-487	74	1	17	17	NUM
ftr-487	74	2	.	.	X
ftr-487	74	3	see	see	VERB
ftr-487	74	4	edward	edward	PROPN
ftr-487	74	5	a.	a.	PROPN
ftr-487	74	6	zelinsky	zelinsky	PROPN
ftr-487	74	7	,	,	PUNCT
ftr-487	74	8	tax	tax	NOUN
ftr-487	74	9	policy	policy	NOUN
ftr-487	74	10	v.	v.	ADP
ftr-487	74	11	revenue	revenue	NOUN
ftr-487	74	12	policy	policy	NOUN
ftr-487	74	13	:	:	PUNCT
ftr-487	74	14	qualified	qualified	ADJ
ftr-487	74	15	plans	plan	NOUN
ftr-487	74	16	,	,	PUNCT
ftr-487	74	17	tax	tax	NOUN
ftr-487	74	18	expenditures	expenditure	NOUN
ftr-487	74	19	,	,	PUNCT
ftr-487	74	20	and	and	CCONJ
ftr-487	74	21	the	the	DET
ftr-487	74	22	flat	flat	ADJ
ftr-487	74	23	,	,	PUNCT
ftr-487	74	24	plan	plan	NOUN
ftr-487	74	25	level	level	NOUN
ftr-487	74	26	tax	tax	NOUN
ftr-487	74	27	,	,	PUNCT
ftr-487	74	28	13	13	NUM
ftr-487	74	29	va	va	NOUN
ftr-487	74	30	.	.	PUNCT
ftr-487	75	1	tax	tax	PROPN
ftr-487	75	2	rev	rev	PROPN
ftr-487	75	3	.	.	PROPN
ftr-487	75	4	591	591	NUM
ftr-487	75	5	(	(	PUNCT
ftr-487	75	6	1994	1994	NUM
ftr-487	75	7	)	)	PUNCT
ftr-487	75	8	;	;	PUNCT
ftr-487	75	9	edward	edward	PROPN
ftr-487	75	10	a.	a.	PROPN
ftr-487	75	11	zelinsky	zelinsky	PROPN
ftr-487	75	12	,	,	PUNCT
ftr-487	75	13	qualified	qualified	ADJ
ftr-487	75	14	plans	plan	NOUN
ftr-487	75	15	and	and	CCONJ
ftr-487	75	16	identifying	identify	VERB
ftr-487	75	17	tax	tax	NOUN
ftr-487	75	18	expenditures	expenditure	NOUN
ftr-487	75	19	:	:	PUNCT
ftr-487	75	20	a	a	DET
ftr-487	75	21	rejoinder	rejoinder	NOUN
ftr-487	75	22	to	to	ADP
ftr-487	75	23	professor	professor	PROPN
ftr-487	75	24	stein	stein	PROPN
ftr-487	75	25	,	,	PUNCT
ftr-487	75	26	9	9	NUM
ftr-487	75	27	am	am	NOUN
ftr-487	75	28	.	.	PUNCT
ftr-487	76	1	j.	j.	PROPN
ftr-487	76	2	tax	tax	PROPN
ftr-487	76	3	pol'y	pol'y	NOUN
ftr-487	76	4	257	257	NUM
ftr-487	76	5	(	(	PUNCT
ftr-487	76	6	1991	1991	NUM
ftr-487	76	7	)	)	PUNCT
ftr-487	77	1	[	[	X
ftr-487	77	2	hereinafter	hereinafter	NOUN
ftr-487	77	3	zelinsky	zelinsky	NOUN
ftr-487	77	4	,	,	PUNCT
ftr-487	77	5	rejoinder	rejoinder	NOUN
ftr-487	77	6	]	]	PUNCT
ftr-487	77	7	;	;	PUNCT
ftr-487	77	8	edward	edward	PROPN
ftr-487	77	9	a.	a.	PROPN
ftr-487	77	10	zelinsky	zelinsky	PROPN
ftr-487	77	11	,	,	PUNCT
ftr-487	77	12	the	the	DET
ftr-487	77	13	tax	tax	NOUN
ftr-487	77	14	treatment	treatment	NOUN
ftr-487	77	15	of	of	ADP
ftr-487	77	16	qualified	qualified	ADJ
ftr-487	77	17	plans	plan	NOUN
ftr-487	77	18	:	:	PUNCT
ftr-487	77	19	a	a	DET
ftr-487	77	20	classic	classic	ADJ
ftr-487	77	21	defense	defense	NOUN
ftr-487	77	22	of	of	ADP
ftr-487	77	23	the	the	DET
ftr-487	77	24	status	status	NOUN
ftr-487	77	25	quo	quo	NOUN
ftr-487	77	26	,	,	PUNCT
ftr-487	77	27	66	66	NUM
ftr-487	77	28	n.c	n.c	PROPN
ftr-487	77	29	.	.	PROPN
ftr-487	77	30	l.	l.	PROPN
ftr-487	77	31	rev	rev	PROPN
ftr-487	77	32	.	.	PROPN
ftr-487	77	33	315	315	NUM
ftr-487	77	34	(	(	PUNCT
ftr-487	77	35	1988	1988	NUM
ftr-487	77	36	)	)	PUNCT
ftr-487	77	37	.	.	PUNCT
ftr-487	78	1	18	18	NUM
ftr-487	78	2	.	.	PUNCT
ftr-487	79	1	see	see	PROPN
ftr-487	79	2	boris	boris	PROPN
ftr-487	79	3	i.	i.	PROPN
ftr-487	79	4	bittker	bittker	PROPN
ftr-487	79	5	,	,	PUNCT
ftr-487	79	6	accounting	account	VERB
ftr-487	79	7	for	for	ADP
ftr-487	79	8	federal	federal	ADJ
ftr-487	79	9	'	'	PUNCT
ftr-487	79	10	"	"	PUNCT
ftr-487	79	11	tax	tax	NOUN
ftr-487	79	12	subsidies	subsidy	NOUN
ftr-487	79	13	"	"	PUNCT
ftr-487	79	14	in	in	ADP
ftr-487	79	15	the	the	DET
ftr-487	79	16	national	national	ADJ
ftr-487	79	17	budget	budget	NOUN
ftr-487	79	18	,	,	PUNCT
ftr-487	79	19	22	22	NUM
ftr-487	79	20	nat'l	nat'l	PROPN
ftr-487	79	21	tax	tax	NOUN
ftr-487	79	22	j.	j.	PROPN
ftr-487	79	23	244	244	NUM
ftr-487	79	24	(	(	PUNCT
ftr-487	79	25	1969	1969	NUM
ftr-487	79	26	)	)	PUNCT
ftr-487	79	27	.	.	PUNCT
ftr-487	80	1	19	19	NUM
ftr-487	80	2	.	.	X
ftr-487	81	1	see	see	VERB
ftr-487	81	2	zelinsky	zelinsky	ADJ
ftr-487	81	3	,	,	PUNCT
ftr-487	81	4	rejoinder	rejoinder	NOUN
ftr-487	81	5	,	,	PUNCT
ftr-487	81	6	supra	supra	PROPN
ftr-487	81	7	note	note	PROPN
ftr-487	81	8	17	17	NUM
ftr-487	81	9	,	,	PUNCT
ftr-487	81	10	at	at	ADP
ftr-487	81	11	259	259	NUM
ftr-487	81	12	.	.	NOUN
ftr-487	81	13	20	20	NUM
ftr-487	81	14	.	.	PUNCT
ftr-487	82	1	see	see	VERB
ftr-487	82	2	tax	tax	NOUN
ftr-487	82	3	expenditures	expenditure	NOUN
ftr-487	82	4	,	,	PUNCT
ftr-487	82	5	supra	supra	PROPN
ftr-487	82	6	note	note	PROPN
ftr-487	82	7	11	11	NUM
ftr-487	82	8	;	;	PUNCT
ftr-487	82	9	estimates	estimate	NOUN
ftr-487	82	10	,	,	PUNCT
ftr-487	82	11	supra	supra	PROPN
ftr-487	82	12	note	note	PROPN
ftr-487	82	13	11	11	NUM
ftr-487	82	14	.	.	PUNCT
ftr-487	83	1	21	21	NUM
ftr-487	83	2	.	.	PUNCT
ftr-487	84	1	geier	geier	NOUN
ftr-487	84	2	,	,	PUNCT
ftr-487	84	3	supra	supra	PROPN
ftr-487	84	4	note	note	NOUN
ftr-487	84	5	1	1	NUM
ftr-487	84	6	,	,	PUNCT
ftr-487	84	7	at	at	ADP
ftr-487	84	8	497	497	NUM
ftr-487	84	9	.	.	PUNCT
ftr-487	85	1	22	22	NUM
ftr-487	85	2	.	.	PUNCT
ftr-487	86	1	see	see	VERB
ftr-487	86	2	,	,	PUNCT
ftr-487	86	3	e.g.	e.g.	ADV
ftr-487	86	4	,	,	PUNCT
ftr-487	86	5	irc	irc	PROPN
ftr-487	86	6	§	§	PROPN
ftr-487	86	7	§	§	PROPN
ftr-487	86	8	475	475	NUM
ftr-487	86	9	(	(	PUNCT
ftr-487	86	10	enacted	enact	VERB
ftr-487	86	11	in	in	ADP
ftr-487	86	12	1993	1993	NUM
ftr-487	86	13	)	)	PUNCT
ftr-487	86	14	(	(	PUNCT
ftr-487	86	15	requiring	require	VERB
ftr-487	86	16	securities	security	NOUN
ftr-487	86	17	dealers	dealer	NOUN
ftr-487	86	18	to	to	PART
ftr-487	86	19	use	use	VERB
ftr-487	86	20	mark	mark	NOUN
ftr-487	86	21	-	-	PUNCT
ftr-487	86	22	to	to	ADP
ftr-487	86	23	-	-	PUNCT
ftr-487	86	24	market	market	NOUN
ftr-487	86	25	accounting	accounting	NOUN
ftr-487	86	26	for	for	ADP
ftr-487	86	27	securities	security	NOUN
ftr-487	86	28	inventories	inventory	NOUN
ftr-487	86	29	)	)	PUNCT
ftr-487	86	30	,	,	PUNCT
ftr-487	86	31	1256	1256	NUM
ftr-487	86	32	(	(	PUNCT
ftr-487	86	33	enacted	enact	VERB
ftr-487	86	34	in	in	ADP
ftr-487	86	35	1981	1981	NUM
ftr-487	86	36	)	)	PUNCT
ftr-487	86	37	(	(	PUNCT
ftr-487	86	38	requiring	require	VERB
ftr-487	86	39	markto	markto	NOUN
ftr-487	86	40	-	-	PUNCT
ftr-487	86	41	market	market	NOUN
ftr-487	86	42	accounting	accounting	NOUN
ftr-487	86	43	for	for	ADP
ftr-487	86	44	futures	future	NOUN
ftr-487	86	45	contracts	contract	NOUN
ftr-487	86	46	and	and	CCONJ
ftr-487	86	47	some	some	DET
ftr-487	86	48	other	other	ADJ
ftr-487	86	49	derivatives	derivative	NOUN
ftr-487	86	50	)	)	PUNCT
ftr-487	86	51	.	.	PUNCT
ftr-487	87	1	[	[	X
ftr-487	87	2	vol	vol	NOUN
ftr-487	87	3	.	.	PUNCT
ftr-487	88	1	2:12	2:12	NUM
ftr-487	88	2	text	text	NOUN
ftr-487	88	3	,	,	PUNCT
ftr-487	88	4	purpose	purpose	NOUN
ftr-487	88	5	,	,	PUNCT
ftr-487	88	6	capaciy	capaciy	NOUN
ftr-487	88	7	and	and	CCONJ
ftr-487	88	8	albertson	albertson	NOUN
ftr-487	88	9	's	's	PART
ftr-487	88	10	"	"	PUNCT
ftr-487	88	11	structural	structural	ADJ
ftr-487	88	12	"	"	PUNCT
ftr-487	88	13	rule	rule	NOUN
ftr-487	88	14	of	of	ADP
ftr-487	88	15	realization	realization	NOUN
ftr-487	88	16	,	,	PUNCT
ftr-487	88	17	where	where	SCONJ
ftr-487	88	18	congress	congress	PROPN
ftr-487	88	19	has	have	AUX
ftr-487	88	20	left	leave	VERB
ftr-487	88	21	it	it	PRON
ftr-487	88	22	intact	intact	ADJ
ftr-487	88	23	,	,	PUNCT
ftr-487	88	24	reflects	reflect	VERB
ftr-487	88	25	a	a	DET
ftr-487	88	26	legislative	legislative	ADJ
ftr-487	88	27	policy	policy	NOUN
ftr-487	88	28	choice	choice	NOUN
ftr-487	88	29	as	as	ADP
ftr-487	88	30	deserving	deserving	ADJ
ftr-487	88	31	of	of	ADP
ftr-487	88	32	judicial	judicial	ADJ
ftr-487	88	33	deference	deference	NOUN
ftr-487	88	34	as	as	ADP
ftr-487	88	35	the	the	DET
ftr-487	88	36	policy	policy	NOUN
ftr-487	88	37	preferences	preference	NOUN
ftr-487	88	38	embedded	embed	VERB
ftr-487	88	39	in	in	ADP
ftr-487	88	40	any	any	DET
ftr-487	88	41	nonstructural	nonstructural	ADJ
ftr-487	88	42	code	code	NOUN
ftr-487	88	43	provision	provision	NOUN
ftr-487	88	44	.	.	PUNCT
ftr-487	89	1	professor	professor	NOUN
ftr-487	89	2	geier	geier	NOUN
ftr-487	89	3	classifies	classify	VERB
ftr-487	89	4	"	"	PUNCT
ftr-487	89	5	the	the	DET
ftr-487	89	6	distinction	distinction	NOUN
ftr-487	89	7	between	between	ADP
ftr-487	89	8	ordinary	ordinary	ADJ
ftr-487	89	9	income	income	NOUN
ftr-487	89	10	and	and	CCONJ
ftr-487	89	11	capital	capital	NOUN
ftr-487	89	12	gain	gain	NOUN
ftr-487	89	13	"	"	PUNCT
ftr-487	89	14	as	as	ADP
ftr-487	89	15	structural	structural	ADJ
ftr-487	89	16	.	.	PUNCT
ftr-487	89	17	'	'	PUNCT
ftr-487	90	1	of	of	ADP
ftr-487	90	2	course	course	NOUN
ftr-487	90	3	,	,	PUNCT
ftr-487	90	4	many	many	ADJ
ftr-487	90	5	others	other	NOUN
ftr-487	90	6	view	view	VERB
ftr-487	90	7	the	the	DET
ftr-487	90	8	treatment	treatment	NOUN
ftr-487	90	9	of	of	ADP
ftr-487	90	10	capital	capital	NOUN
ftr-487	90	11	gains	gain	NOUN
ftr-487	90	12	as	as	ADP
ftr-487	90	13	a	a	DET
ftr-487	90	14	classic	classic	ADJ
ftr-487	90	15	tax	tax	NOUN
ftr-487	90	16	preference	preference	NOUN
ftr-487	90	17	.	.	PUNCT
ftr-487	91	1	4	4	NUM
ftr-487	92	1	but	but	CCONJ
ftr-487	92	2	,	,	PUNCT
ftr-487	92	3	even	even	ADV
ftr-487	92	4	if	if	SCONJ
ftr-487	92	5	the	the	DET
ftr-487	92	6	capital	capital	NOUN
ftr-487	92	7	gains	gain	NOUN
ftr-487	92	8	provisions	provision	NOUN
ftr-487	92	9	are	be	AUX
ftr-487	92	10	properly	properly	ADV
ftr-487	92	11	characterized	characterize	VERB
ftr-487	92	12	as	as	ADP
ftr-487	92	13	structural	structural	ADJ
ftr-487	92	14	in	in	ADP
ftr-487	92	15	nature	nature	NOUN
ftr-487	92	16	,	,	PUNCT
ftr-487	92	17	it	it	PRON
ftr-487	92	18	is	be	AUX
ftr-487	92	19	hard	hard	ADJ
ftr-487	92	20	to	to	PART
ftr-487	92	21	think	think	VERB
ftr-487	92	22	of	of	ADP
ftr-487	92	23	provisions	provision	NOUN
ftr-487	92	24	as	as	ADP
ftr-487	92	25	to	to	ADP
ftr-487	92	26	which	which	PRON
ftr-487	92	27	congress	congress	PROPN
ftr-487	92	28	,	,	PUNCT
ftr-487	92	29	over	over	ADP
ftr-487	92	30	the	the	DET
ftr-487	92	31	years	year	NOUN
ftr-487	92	32	,	,	PUNCT
ftr-487	92	33	has	have	AUX
ftr-487	92	34	implemented	implement	VERB
ftr-487	92	35	its	its	PRON
ftr-487	92	36	policy	policy	NOUN
ftr-487	92	37	-	-	PUNCT
ftr-487	92	38	based	base	VERB
ftr-487	92	39	views	view	NOUN
ftr-487	92	40	more	more	ADV
ftr-487	92	41	frequently	frequently	ADV
ftr-487	92	42	.	.	PUNCT
ftr-487	93	1	sometimes	sometimes	ADV
ftr-487	93	2	congress	congress	PROPN
ftr-487	93	3	has	have	AUX
ftr-487	93	4	made	make	VERB
ftr-487	93	5	the	the	DET
ftr-487	93	6	taxation	taxation	NOUN
ftr-487	93	7	of	of	ADP
ftr-487	93	8	capital	capital	NOUN
ftr-487	93	9	gains	gain	NOUN
ftr-487	93	10	relatively	relatively	ADV
ftr-487	93	11	more	more	ADV
ftr-487	93	12	favorable	favorable	ADJ
ftr-487	93	13	than	than	ADP
ftr-487	93	14	the	the	DET
ftr-487	93	15	taxation	taxation	NOUN
ftr-487	93	16	of	of	ADP
ftr-487	93	17	ordinary	ordinary	ADJ
ftr-487	93	18	income	income	NOUN
ftr-487	93	19	;	;	PUNCT
ftr-487	93	20	'	'	PUNCT
ftr-487	93	21	at	at	ADP
ftr-487	93	22	other	other	ADJ
ftr-487	93	23	times	time	NOUN
ftr-487	93	24	,	,	PUNCT
ftr-487	93	25	congress	congress	PROPN
ftr-487	93	26	has	have	AUX
ftr-487	93	27	narrowed	narrow	VERB
ftr-487	93	28	the	the	DET
ftr-487	93	29	gap	gap	NOUN
ftr-487	93	30	between	between	ADP
ftr-487	93	31	capital	capital	NOUN
ftr-487	93	32	and	and	CCONJ
ftr-487	93	33	ordinary	ordinary	ADJ
ftr-487	93	34	gains	gain	NOUN
ftr-487	93	35	.	.	PUNCT
ftr-487	93	36	'	'	PUNCT
ftr-487	94	1	these	these	PRON
ftr-487	94	2	repeatedly	repeatedly	ADV
ftr-487	94	3	expressed	express	VERB
ftr-487	94	4	policy	policy	NOUN
ftr-487	94	5	preferences	preference	NOUN
ftr-487	94	6	are	be	AUX
ftr-487	94	7	no	no	ADV
ftr-487	94	8	less	less	ADV
ftr-487	94	9	worthy	worthy	ADJ
ftr-487	94	10	of	of	ADP
ftr-487	94	11	respect	respect	NOUN
ftr-487	94	12	than	than	ADP
ftr-487	94	13	those	those	PRON
ftr-487	94	14	embodied	embody	VERB
ftr-487	94	15	in	in	ADP
ftr-487	94	16	allegedly	allegedly	ADV
ftr-487	94	17	nonstructural	nonstructural	ADJ
ftr-487	94	18	portions	portion	NOUN
ftr-487	94	19	of	of	ADP
ftr-487	94	20	the	the	DET
ftr-487	94	21	tax	tax	NOUN
ftr-487	94	22	statute	statute	NOUN
ftr-487	94	23	.	.	PUNCT
ftr-487	95	1	finally	finally	ADV
ftr-487	95	2	,	,	PUNCT
ftr-487	95	3	even	even	ADV
ftr-487	95	4	if	if	SCONJ
ftr-487	95	5	the	the	DET
ftr-487	95	6	structural	structural	ADJ
ftr-487	95	7	/	/	SYM
ftr-487	95	8	nonstructural	nonstructural	ADJ
ftr-487	95	9	distinction	distinction	NOUN
ftr-487	95	10	were	be	AUX
ftr-487	95	11	workable	workable	ADJ
ftr-487	95	12	and	and	CCONJ
ftr-487	95	13	even	even	ADV
ftr-487	95	14	if	if	SCONJ
ftr-487	95	15	structural	structural	ADJ
ftr-487	95	16	tax	tax	NOUN
ftr-487	95	17	provisions	provision	NOUN
ftr-487	95	18	were	be	AUX
ftr-487	95	19	devoid	devoid	ADJ
ftr-487	95	20	of	of	ADP
ftr-487	95	21	congressional	congressional	ADJ
ftr-487	95	22	policy	policy	NOUN
ftr-487	95	23	content	content	NOUN
ftr-487	95	24	,	,	PUNCT
ftr-487	95	25	we	we	PRON
ftr-487	95	26	should	should	AUX
ftr-487	95	27	be	be	AUX
ftr-487	95	28	skeptical	skeptical	ADJ
ftr-487	95	29	that	that	SCONJ
ftr-487	95	30	judges	judge	NOUN
ftr-487	95	31	(	(	PUNCT
ftr-487	95	32	and	and	CCONJ
ftr-487	95	33	academics	academic	NOUN
ftr-487	95	34	)	)	PUNCT
ftr-487	95	35	can	can	AUX
ftr-487	95	36	discover	discover	VERB
ftr-487	95	37	underlying	underlying	ADJ
ftr-487	95	38	purpose	purpose	NOUN
ftr-487	95	39	that	that	PRON
ftr-487	95	40	justifies	justify	VERB
ftr-487	95	41	disregard	disregard	NOUN
ftr-487	95	42	of	of	ADP
ftr-487	95	43	statutory	statutory	ADJ
ftr-487	95	44	text	text	NOUN
ftr-487	95	45	.	.	PUNCT
ftr-487	96	1	it	it	PRON
ftr-487	96	2	is	be	AUX
ftr-487	96	3	an	an	DET
ftr-487	96	4	unexceptional	unexceptional	ADJ
ftr-487	96	5	claim	claim	NOUN
ftr-487	96	6	that	that	SCONJ
ftr-487	96	7	,	,	PUNCT
ftr-487	96	8	confronted	confront	VERB
ftr-487	96	9	with	with	ADP
ftr-487	96	10	statutory	statutory	ADJ
ftr-487	96	11	ambiguities	ambiguity	NOUN
ftr-487	96	12	or	or	CCONJ
ftr-487	96	13	unreasonable	unreasonable	ADJ
ftr-487	96	14	results	result	NOUN
ftr-487	96	15	,	,	PUNCT
ftr-487	96	16	courts	court	NOUN
ftr-487	96	17	can	can	AUX
ftr-487	96	18	and	and	CCONJ
ftr-487	96	19	should	should	AUX
ftr-487	96	20	turn	turn	VERB
ftr-487	96	21	to	to	ADP
ftr-487	96	22	secondary	secondary	ADJ
ftr-487	96	23	sources	source	NOUN
ftr-487	96	24	.	.	PUNCT
ftr-487	96	25	'	'	PUNCT
ftr-487	97	1	however	however	ADV
ftr-487	97	2	,	,	PUNCT
ftr-487	97	3	professor	professor	NOUN
ftr-487	97	4	geier	geier	NOUN
ftr-487	97	5	's	's	PART
ftr-487	97	6	claim	claim	NOUN
ftr-487	97	7	is	be	AUX
ftr-487	97	8	stronger	strong	ADJ
ftr-487	97	9	than	than	ADP
ftr-487	97	10	this	this	PRON
ftr-487	97	11	,	,	PUNCT
ftr-487	97	12	as	as	SCONJ
ftr-487	97	13	was	be	AUX
ftr-487	97	14	the	the	DET
ftr-487	97	15	final	final	ADJ
ftr-487	97	16	position	position	NOUN
ftr-487	97	17	of	of	ADP
ftr-487	97	18	the	the	DET
ftr-487	97	19	ninth	ninth	ADJ
ftr-487	97	20	circuit	circuit	NOUN
ftr-487	97	21	in	in	ADP
ftr-487	97	22	albertson	albertson	PROPN
ftr-487	97	23	's	's	PART
ftr-487	97	24	:	:	PUNCT
ftr-487	97	25	even	even	ADV
ftr-487	97	26	in	in	ADP
ftr-487	97	27	the	the	DET
ftr-487	97	28	absence	absence	NOUN
ftr-487	97	29	of	of	ADP
ftr-487	97	30	ambiguity	ambiguity	NOUN
ftr-487	97	31	or	or	CCONJ
ftr-487	97	32	absurdity	absurdity	NOUN
ftr-487	97	33	,	,	PUNCT
ftr-487	97	34	the	the	DET
ftr-487	97	35	courts	court	NOUN
ftr-487	97	36	can	can	AUX
ftr-487	97	37	articulate	articulate	VERB
ftr-487	97	38	underlying	underlie	VERB
ftr-487	97	39	statutory	statutory	ADJ
ftr-487	97	40	purpose	purpose	NOUN
ftr-487	97	41	better	well	ADJ
ftr-487	97	42	than	than	SCONJ
ftr-487	97	43	can	can	AUX
ftr-487	97	44	the	the	DET
ftr-487	97	45	statute	statute	NOUN
ftr-487	97	46	itself	itself	PRON
ftr-487	97	47	.	.	PUNCT
ftr-487	98	1	when	when	SCONJ
ftr-487	98	2	courts	court	NOUN
ftr-487	98	3	and	and	CCONJ
ftr-487	98	4	commentators	commentator	NOUN
ftr-487	98	5	speak	speak	VERB
ftr-487	98	6	this	this	DET
ftr-487	98	7	way	way	NOUN
ftr-487	98	8	,	,	PUNCT
ftr-487	98	9	they	they	PRON
ftr-487	98	10	are	be	AUX
ftr-487	98	11	essentially	essentially	ADV
ftr-487	98	12	substituting	substitute	VERB
ftr-487	98	13	their	their	PRON
ftr-487	98	14	own	own	ADJ
ftr-487	98	15	policy	policy	NOUN
ftr-487	98	16	preferences	preference	NOUN
ftr-487	98	17	for	for	ADP
ftr-487	98	18	those	those	PRON
ftr-487	98	19	embodied	embody	VERB
ftr-487	98	20	in	in	ADP
ftr-487	98	21	the	the	DET
ftr-487	98	22	statute	statute	NOUN
ftr-487	98	23	and	and	CCONJ
ftr-487	98	24	calling	call	VERB
ftr-487	98	25	that	that	DET
ftr-487	98	26	substitution	substitution	NOUN
ftr-487	98	27	the	the	DET
ftr-487	98	28	implementation	implementation	NOUN
ftr-487	98	29	of	of	ADP
ftr-487	98	30	underlying	underlie	VERB
ftr-487	98	31	purpose	purpose	NOUN
ftr-487	98	32	.	.	PUNCT
ftr-487	99	1	this	this	PRON
ftr-487	99	2	is	be	AUX
ftr-487	99	3	neither	neither	CCONJ
ftr-487	99	4	a	a	DET
ftr-487	99	5	new	new	ADJ
ftr-487	99	6	insight	insight	NOUN
ftr-487	99	7	nor	nor	CCONJ
ftr-487	99	8	one	one	NUM
ftr-487	99	9	limited	limit	VERB
ftr-487	99	10	to	to	ADP
ftr-487	99	11	the	the	DET
ftr-487	99	12	federal	federal	ADJ
ftr-487	99	13	tax	tax	NOUN
ftr-487	99	14	statute	statute	NOUN
ftr-487	99	15	.	.	PUNCT
ftr-487	100	1	several	several	ADJ
ftr-487	100	2	generations	generation	NOUN
ftr-487	100	3	before	before	SCONJ
ftr-487	100	4	congress	congress	PROPN
ftr-487	100	5	adopted	adopt	VERB
ftr-487	100	6	the	the	DET
ftr-487	100	7	modem	modem	ADJ
ftr-487	100	8	federal	federal	ADJ
ftr-487	100	9	income	income	NOUN
ftr-487	100	10	tax	tax	NOUN
ftr-487	100	11	,	,	PUNCT
ftr-487	100	12	francis	francis	PROPN
ftr-487	100	13	lieber	lieber	PROPN
ftr-487	100	14	,	,	PUNCT
ftr-487	100	15	reflecting	reflect	VERB
ftr-487	100	16	on	on	ADP
ftr-487	100	17	the	the	DET
ftr-487	100	18	process	process	NOUN
ftr-487	100	19	of	of	ADP
ftr-487	100	20	interpreting	interpret	VERB
ftr-487	100	21	legal	legal	ADJ
ftr-487	100	22	texts	text	NOUN
ftr-487	100	23	,	,	PUNCT
ftr-487	100	24	observed	observe	VERB
ftr-487	100	25	:	:	PUNCT
ftr-487	100	26	[	[	X
ftr-487	100	27	i]n	i]n	ADJ
ftr-487	100	28	many	many	ADJ
ftr-487	100	29	cases	case	NOUN
ftr-487	100	30	,	,	PUNCT
ftr-487	100	31	it	it	PRON
ftr-487	100	32	is	be	AUX
ftr-487	100	33	difficult	difficult	ADJ
ftr-487	100	34	to	to	PART
ftr-487	100	35	discover	discover	VERB
ftr-487	100	36	the	the	DET
ftr-487	100	37	motives	motive	NOUN
ftr-487	100	38	which	which	PRON
ftr-487	100	39	may	may	AUX
ftr-487	100	40	have	have	AUX
ftr-487	100	41	prompted	prompt	VERB
ftr-487	100	42	those	those	PRON
ftr-487	100	43	who	who	PRON
ftr-487	100	44	drew	draw	VERB
ftr-487	100	45	up	up	ADP
ftr-487	100	46	the	the	DET
ftr-487	100	47	text	text	NOUN
ftr-487	100	48	;	;	PUNCT
ftr-487	100	49	but	but	CCONJ
ftr-487	100	50	it	it	PRON
ftr-487	100	51	is	be	AUX
ftr-487	100	52	also	also	ADV
ftr-487	100	53	23	23	NUM
ftr-487	100	54	.	.	PUNCT
ftr-487	101	1	geier	geier	NOUN
ftr-487	101	2	,	,	PUNCT
ftr-487	101	3	supra	supra	PROPN
ftr-487	101	4	note	note	NOUN
ftr-487	101	5	1	1	NUM
ftr-487	101	6	,	,	PUNCT
ftr-487	101	7	at	at	ADP
ftr-487	101	8	497	497	NUM
ftr-487	101	9	.	.	PUNCT
ftr-487	101	10	24	24	NUM
ftr-487	101	11	.	.	PUNCT
ftr-487	102	1	surrey	surrey	PROPN
ftr-487	102	2	&	&	CCONJ
ftr-487	102	3	mcdaniel	mcdaniel	PROPN
ftr-487	102	4	,	,	PUNCT
ftr-487	102	5	supra	supra	PROPN
ftr-487	102	6	note	note	PROPN
ftr-487	102	7	7	7	NUM
ftr-487	102	8	,	,	PUNCT
ftr-487	102	9	at	at	ADP
ftr-487	102	10	3	3	NUM
ftr-487	102	11	;	;	PUNCT
ftr-487	102	12	tax	tax	NOUN
ftr-487	102	13	expenditures	expenditure	NOUN
ftr-487	102	14	,	,	PUNCT
ftr-487	102	15	supra	supra	PROPN
ftr-487	102	16	note	note	PROPN
ftr-487	102	17	11	11	NUM
ftr-487	102	18	(	(	PUNCT
ftr-487	102	19	analyzing	analyze	VERB
ftr-487	102	20	as	as	ADP
ftr-487	102	21	a	a	DET
ftr-487	102	22	tax	tax	NOUN
ftr-487	102	23	expenditure	expenditure	NOUN
ftr-487	102	24	the	the	DET
ftr-487	102	25	maximum	maximum	ADJ
ftr-487	102	26	28	28	NUM
ftr-487	102	27	%	%	NOUN
ftr-487	102	28	rate	rate	NOUN
ftr-487	102	29	on	on	ADP
ftr-487	102	30	long	long	ADJ
ftr-487	102	31	-	-	PUNCT
ftr-487	102	32	term	term	NOUN
ftr-487	102	33	capital	capital	NOUN
ftr-487	102	34	gains	gain	NOUN
ftr-487	102	35	):	):	PUNCT
ftr-487	102	36	estimates	estimate	NOUN
ftr-487	102	37	,	,	PUNCT
ftr-487	102	38	supra	supra	PROPN
ftr-487	102	39	note	note	PROPN
ftr-487	102	40	11	11	NUM
ftr-487	102	41	(	(	PUNCT
ftr-487	102	42	estimating	estimate	VERB
ftr-487	102	43	the	the	DET
ftr-487	102	44	cost	cost	NOUN
ftr-487	102	45	of	of	ADP
ftr-487	102	46	the	the	DET
ftr-487	102	47	capital	capital	NOUN
ftr-487	102	48	gains	gain	NOUN
ftr-487	102	49	tax	tax	NOUN
ftr-487	102	50	expenditure	expenditure	NOUN
ftr-487	102	51	)	)	PUNCT
ftr-487	102	52	.	.	PUNCT
ftr-487	103	1	25	25	NUM
ftr-487	103	2	.	.	X
ftr-487	104	1	see	see	VERB
ftr-487	104	2	,	,	PUNCT
ftr-487	104	3	e.g.	e.g.	ADV
ftr-487	104	4	,	,	PUNCT
ftr-487	104	5	revenue	revenue	NOUN
ftr-487	104	6	act	act	NOUN
ftr-487	104	7	of	of	ADP
ftr-487	104	8	1978	1978	NUM
ftr-487	104	9	,	,	PUNCT
ftr-487	104	10	pub	pub	NOUN
ftr-487	104	11	.	.	PUNCT
ftr-487	105	1	l.	l.	PROPN
ftr-487	105	2	no	no	INTJ
ftr-487	105	3	.	.	PROPN
ftr-487	106	1	95	95	NUM
ftr-487	106	2	-	-	SYM
ftr-487	106	3	600	600	NUM
ftr-487	106	4	,	,	PUNCT
ftr-487	106	5	§	§	PROPN
ftr-487	106	6	402	402	NUM
ftr-487	106	7	,	,	PUNCT
ftr-487	106	8	92	92	NUM
ftr-487	106	9	stat	stat	NOUN
ftr-487	106	10	.	.	PUNCT
ftr-487	107	1	2673	2673	NUM
ftr-487	107	2	.	.	PUNCT
ftr-487	108	1	2867	2867	NUM
ftr-487	108	2	(	(	PUNCT
ftr-487	108	3	increasing	increase	VERB
ftr-487	108	4	capital	capital	NOUN
ftr-487	108	5	gain	gain	VERB
ftr-487	108	6	deduction	deduction	NOUN
ftr-487	108	7	from	from	ADP
ftr-487	108	8	50	50	NUM
ftr-487	108	9	%	%	NOUN
ftr-487	108	10	to	to	PART
ftr-487	108	11	60	60	NUM
ftr-487	108	12	%	%	NOUN
ftr-487	108	13	)	)	PUNCT
ftr-487	108	14	.	.	PUNCT
ftr-487	109	1	26	26	NUM
ftr-487	109	2	.	.	X
ftr-487	110	1	see	see	VERB
ftr-487	110	2	,	,	PUNCT
ftr-487	110	3	e.g.	e.g.	ADV
ftr-487	110	4	,	,	PUNCT
ftr-487	110	5	tax	tax	NOUN
ftr-487	110	6	reform	reform	NOUN
ftr-487	110	7	act	act	NOUN
ftr-487	110	8	of	of	ADP
ftr-487	110	9	1986	1986	NUM
ftr-487	110	10	,	,	PUNCT
ftr-487	110	11	pub	pub	NOUN
ftr-487	110	12	.	.	PUNCT
ftr-487	111	1	l	l	NOUN
ftr-487	112	1	no	no	INTJ
ftr-487	112	2	.	.	NOUN
ftr-487	113	1	99	99	NUM
ftr-487	113	2	-	-	SYM
ftr-487	113	3	514	514	NUM
ftr-487	113	4	,	,	PUNCT
ftr-487	113	5	§	§	PROPN
ftr-487	113	6	301(a	301(a	NUM
ftr-487	113	7	)	)	PUNCT
ftr-487	113	8	.	.	PUNCT
ftr-487	114	1	100	100	NUM
ftr-487	114	2	stat	stat	NOUN
ftr-487	114	3	.	.	PUNCT
ftr-487	115	1	2085	2085	NUM
ftr-487	115	2	,	,	PUNCT
ftr-487	115	3	2216	2216	NUM
ftr-487	115	4	(	(	PUNCT
ftr-487	115	5	abolishing	abolish	VERB
ftr-487	115	6	deduction	deduction	NOUN
ftr-487	115	7	for	for	ADP
ftr-487	115	8	capital	capital	NOUN
ftr-487	115	9	gains	gain	NOUN
ftr-487	115	10	)	)	PUNCT
ftr-487	115	11	.	.	PUNCT
ftr-487	116	1	27	27	NUM
ftr-487	116	2	.	.	PUNCT
ftr-487	117	1	these	these	DET
ftr-487	117	2	ambiguities	ambiguity	NOUN
ftr-487	117	3	may	may	AUX
ftr-487	117	4	reflect	reflect	VERB
ftr-487	117	5	,	,	PUNCT
ftr-487	117	6	inter	inter	ADJ
ftr-487	117	7	alia	alia	NOUN
ftr-487	117	8	,	,	PUNCT
ftr-487	117	9	failures	failure	NOUN
ftr-487	117	10	of	of	ADP
ftr-487	117	11	draftsmanship	draftsmanship	NOUN
ftr-487	117	12	,	,	PUNCT
ftr-487	117	13	the	the	DET
ftr-487	117	14	exigencies	exigency	NOUN
ftr-487	117	15	of	of	ADP
ftr-487	117	16	political	political	ADJ
ftr-487	117	17	compromise	compromise	NOUN
ftr-487	117	18	,	,	PUNCT
ftr-487	117	19	evolution	evolution	NOUN
ftr-487	117	20	over	over	ADP
ftr-487	117	21	time	time	NOUN
ftr-487	117	22	of	of	ADP
ftr-487	117	23	the	the	DET
ftr-487	117	24	meaning	meaning	NOUN
ftr-487	117	25	of	of	ADP
ftr-487	117	26	particular	particular	ADJ
ftr-487	117	27	words	word	NOUN
ftr-487	117	28	,	,	PUNCT
ftr-487	117	29	or	or	CCONJ
ftr-487	117	30	legislative	legislative	ADJ
ftr-487	117	31	delegation	delegation	NOUN
ftr-487	117	32	to	to	ADP
ftr-487	117	33	the	the	DET
ftr-487	117	34	courts	court	NOUN
ftr-487	117	35	and	and	CCONJ
ftr-487	117	36	administrators	administrator	NOUN
ftr-487	117	37	of	of	ADP
ftr-487	117	38	responsibility	responsibility	NOUN
ftr-487	117	39	for	for	ADP
ftr-487	117	40	developing	develop	VERB
ftr-487	117	41	the	the	DET
ftr-487	117	42	law	law	NOUN
ftr-487	117	43	.	.	PUNCT
ftr-487	118	1	19961	19961	NUM
ftr-487	118	2	florida	florida	PROPN
ftr-487	118	3	tax	tax	NOUN
ftr-487	118	4	review	review	NOUN
ftr-487	118	5	dangerous	dangerous	ADJ
ftr-487	118	6	to	to	PART
ftr-487	118	7	construe	construe	VERB
ftr-487	118	8	upon	upon	SCONJ
ftr-487	118	9	supposed	suppose	VERB
ftr-487	118	10	motives	motive	NOUN
ftr-487	118	11	,	,	PUNCT
ftr-487	118	12	that	that	ADV
ftr-487	118	13	is	is	ADV
ftr-487	118	14	,	,	PUNCT
ftr-487	118	15	such	such	ADJ
ftr-487	118	16	as	as	SCONJ
ftr-487	118	17	are	be	AUX
ftr-487	118	18	not	not	PART
ftr-487	118	19	ascertainable	ascertainable	ADJ
ftr-487	118	20	from	from	ADP
ftr-487	118	21	the	the	DET
ftr-487	118	22	interpretation	interpretation	NOUN
ftr-487	118	23	of	of	ADP
ftr-487	118	24	the	the	DET
ftr-487	118	25	text	text	NOUN
ftr-487	118	26	.	.	PUNCT
ftr-487	119	1	everyone	everyone	PRON
ftr-487	119	2	is	be	AUX
ftr-487	119	3	apt	apt	ADJ
ftr-487	119	4	to	to	PART
ftr-487	119	5	substitute	substitute	VERB
ftr-487	119	6	what	what	PRON
ftr-487	119	7	his	his	PRON
ftr-487	119	8	motives	motive	NOUN
ftr-487	119	9	would	would	AUX
ftr-487	119	10	have	have	AUX
ftr-487	119	11	been	be	AUX
ftr-487	119	12	,	,	PUNCT
ftr-487	119	13	or	or	CCONJ
ftr-487	119	14	,	,	PUNCT
ftr-487	119	15	unconsciously	unconsciously	ADV
ftr-487	119	16	perhaps	perhaps	ADV
ftr-487	119	17	,	,	PUNCT
ftr-487	119	18	to	to	PART
ftr-487	119	19	fashion	fashion	VERB
ftr-487	119	20	the	the	DET
ftr-487	119	21	supposed	suppose	VERB
ftr-487	119	22	motives	motive	NOUN
ftr-487	119	23	according	accord	VERB
ftr-487	119	24	to	to	ADP
ftr-487	119	25	his	his	PRON
ftr-487	119	26	own	own	ADJ
ftr-487	119	27	interests	interest	NOUN
ftr-487	119	28	and	and	CCONJ
ftr-487	119	29	views	view	NOUN
ftr-487	119	30	of	of	ADP
ftr-487	119	31	the	the	DET
ftr-487	119	32	case	case	NOUN
ftr-487	119	33	;	;	PUNCT
ftr-487	119	34	and	and	CCONJ
ftr-487	119	35	nothing	nothing	PRON
ftr-487	119	36	is	be	AUX
ftr-487	119	37	a	a	DET
ftr-487	119	38	more	more	ADV
ftr-487	119	39	ready	ready	ADJ
ftr-487	119	40	means	mean	NOUN
ftr-487	119	41	to	to	PART
ftr-487	119	42	bend	bend	VERB
ftr-487	119	43	laws	law	NOUN
ftr-487	119	44	,	,	PUNCT
ftr-487	119	45	charters	charter	NOUN
ftr-487	119	46	,	,	PUNCT
ftr-487	119	47	wills	will	NOUN
ftr-487	119	48	,	,	PUNCT
ftr-487	119	49	etc	etc	X
ftr-487	119	50	.	.	X
ftr-487	119	51	,	,	PUNCT
ftr-487	119	52	according	accord	VERB
ftr-487	119	53	to	to	ADP
ftr-487	119	54	preconceived	preconceived	ADJ
ftr-487	119	55	purposes	purpose	NOUN
ftr-487	119	56	,	,	PUNCT
ftr-487	119	57	than	than	ADP
ftr-487	119	58	their	their	PRON
ftr-487	119	59	construction	construction	NOUN
ftr-487	119	60	upon	upon	SCONJ
ftr-487	119	61	supposed	suppose	VERB
ftr-487	119	62	motives	motive	NOUN
ftr-487	119	63	.	.	PUNCT
ftr-487	120	1	to	to	PART
ftr-487	120	2	be	be	AUX
ftr-487	120	3	brief	brief	ADJ
ftr-487	120	4	,	,	PUNCT
ftr-487	120	5	unless	unless	SCONJ
ftr-487	120	6	motives	motive	NOUN
ftr-487	120	7	are	be	AUX
ftr-487	120	8	expressed	express	VERB
ftr-487	120	9	,	,	PUNCT
ftr-487	120	10	it	it	PRON
ftr-487	120	11	is	be	AUX
ftr-487	120	12	exceedingly	exceedingly	ADV
ftr-487	120	13	difficult	difficult	ADJ
ftr-487	120	14	to	to	PART
ftr-487	120	15	find	find	VERB
ftr-487	120	16	them	they	PRON
ftr-487	120	17	out	out	ADP
ftr-487	120	18	,	,	PUNCT
ftr-487	120	19	except	except	SCONJ
ftr-487	120	20	by	by	ADP
ftr-487	120	21	the	the	DET
ftr-487	120	22	text	text	NOUN
ftr-487	120	23	itself	itself	PRON
ftr-487	120	24	;	;	PUNCT
ftr-487	120	25	they	they	PRON
ftr-487	120	26	must	must	AUX
ftr-487	120	27	form	form	VERB
ftr-487	120	28	,	,	PUNCT
ftr-487	120	29	therefore	therefore	ADV
ftr-487	120	30	,	,	PUNCT
ftr-487	120	31	in	in	ADP
ftr-487	120	32	most	most	ADJ
ftr-487	120	33	cases	case	NOUN
ftr-487	120	34	,	,	PUNCT
ftr-487	120	35	a	a	DET
ftr-487	120	36	subject	subject	NOUN
ftr-487	120	37	to	to	PART
ftr-487	120	38	be	be	AUX
ftr-487	120	39	found	find	VERB
ftr-487	120	40	out	out	ADP
ftr-487	120	41	by	by	ADP
ftr-487	120	42	the	the	DET
ftr-487	120	43	text	text	NOUN
ftr-487	120	44	,	,	PUNCT
ftr-487	120	45	not	not	PART
ftr-487	120	46	the	the	DET
ftr-487	120	47	ground	ground	NOUN
ftr-487	120	48	on	on	ADP
ftr-487	120	49	which	which	PRON
ftr-487	120	50	we	we	PRON
ftr-487	120	51	construe	construe	VERB
ftr-487	120	52	it.28	it.28	NOUN
ftr-487	120	53	in	in	ADP
ftr-487	120	54	a	a	DET
ftr-487	120	55	somewhat	somewhat	ADV
ftr-487	120	56	more	more	ADJ
ftr-487	120	57	modem	modem	NOUN
ftr-487	120	58	idiom	idiom	NOUN
ftr-487	120	59	,	,	PUNCT
ftr-487	120	60	justice	justice	PROPN
ftr-487	120	61	kennedy	kennedy	PROPN
ftr-487	120	62	,	,	PUNCT
ftr-487	120	63	chiding	chide	VERB
ftr-487	120	64	his	his	PRON
ftr-487	120	65	colleagues	colleague	NOUN
ftr-487	120	66	for	for	ADP
ftr-487	120	67	ignoring	ignore	VERB
ftr-487	120	68	statutory	statutory	ADJ
ftr-487	120	69	text	text	NOUN
ftr-487	120	70	to	to	PART
ftr-487	120	71	implement	implement	VERB
ftr-487	120	72	the	the	DET
ftr-487	120	73	perceived	perceive	VERB
ftr-487	120	74	spirit	spirit	NOUN
ftr-487	120	75	of	of	ADP
ftr-487	120	76	legislation	legislation	NOUN
ftr-487	120	77	,	,	PUNCT
ftr-487	120	78	similarly	similarly	ADV
ftr-487	120	79	observed	observe	VERB
ftr-487	120	80	:	:	PUNCT
ftr-487	120	81	"	"	PUNCT
ftr-487	120	82	the	the	DET
ftr-487	120	83	problem	problem	NOUN
ftr-487	120	84	with	with	ADP
ftr-487	120	85	spirits	spirit	NOUN
ftr-487	120	86	is	be	AUX
ftr-487	120	87	that	that	SCONJ
ftr-487	120	88	they	they	PRON
ftr-487	120	89	tend	tend	VERB
ftr-487	120	90	to	to	PART
ftr-487	120	91	reflect	reflect	VERB
ftr-487	120	92	less	less	ADJ
ftr-487	120	93	the	the	DET
ftr-487	120	94	views	view	NOUN
ftr-487	120	95	of	of	ADP
ftr-487	120	96	the	the	DET
ftr-487	120	97	world	world	NOUN
ftr-487	121	1	whence	whence	NOUN
ftr-487	121	2	they	they	PRON
ftr-487	121	3	come	come	VERB
ftr-487	121	4	than	than	ADP
ftr-487	121	5	the	the	DET
ftr-487	121	6	views	view	NOUN
ftr-487	121	7	of	of	ADP
ftr-487	121	8	those	those	PRON
ftr-487	121	9	who	who	PRON
ftr-487	121	10	seek	seek	VERB
ftr-487	121	11	their	their	PRON
ftr-487	121	12	advice	advice	NOUN
ftr-487	121	13	.	.	PUNCT
ftr-487	122	1	29	29	NUM
ftr-487	122	2	when	when	SCONJ
ftr-487	122	3	professor	professor	NOUN
ftr-487	122	4	geier	geier	NOUN
ftr-487	122	5	applies	apply	VERB
ftr-487	122	6	her	her	PRON
ftr-487	122	7	analysis	analysis	NOUN
ftr-487	122	8	to	to	ADP
ftr-487	122	9	the	the	DET
ftr-487	122	10	albertson	albertson	NOUN
ftr-487	122	11	's	's	PART
ftr-487	122	12	litigation	litigation	NOUN
ftr-487	122	13	,	,	PUNCT
ftr-487	122	14	the	the	DET
ftr-487	122	15	limitations	limitation	NOUN
ftr-487	122	16	of	of	ADP
ftr-487	122	17	her	her	PRON
ftr-487	122	18	analysis	analysis	NOUN
ftr-487	122	19	come	come	VERB
ftr-487	122	20	into	into	ADP
ftr-487	122	21	particular	particular	ADJ
ftr-487	122	22	focus	focus	NOUN
ftr-487	122	23	.	.	PUNCT
ftr-487	123	1	the	the	DET
ftr-487	123	2	issue	issue	NOUN
ftr-487	123	3	in	in	ADP
ftr-487	123	4	albertson	albertson	PROPN
ftr-487	123	5	's	's	PART
ftr-487	123	6	was	be	AUX
ftr-487	123	7	whether	whether	SCONJ
ftr-487	123	8	an	an	DET
ftr-487	123	9	accrual	accrual	ADJ
ftr-487	123	10	-	-	PUNCT
ftr-487	123	11	basis	basis	NOUN
ftr-487	123	12	employer	employer	NOUN
ftr-487	123	13	could	could	AUX
ftr-487	123	14	,	,	PUNCT
ftr-487	123	15	for	for	ADP
ftr-487	123	16	1983	1983	NUM
ftr-487	123	17	,	,	PUNCT
ftr-487	123	18	deduct	deduct	NOUN
ftr-487	123	19	accrued	accrue	VERB
ftr-487	123	20	but	but	CCONJ
ftr-487	123	21	unpaid	unpaid	ADJ
ftr-487	123	22	interest	interest	NOUN
ftr-487	123	23	under	under	ADP
ftr-487	123	24	its	its	PRON
ftr-487	123	25	nonqualified	nonqualifie	VERB
ftr-487	123	26	deferred	defer	VERB
ftr-487	123	27	compensation	compensation	NOUN
ftr-487	123	28	arrangements	arrangement	NOUN
ftr-487	123	29	or	or	CCONJ
ftr-487	123	30	,	,	PUNCT
ftr-487	123	31	instead	instead	ADV
ftr-487	123	32	,	,	PUNCT
ftr-487	123	33	had	have	VERB
ftr-487	123	34	to	to	PART
ftr-487	123	35	delay	delay	VERB
ftr-487	123	36	the	the	DET
ftr-487	123	37	deductibility	deductibility	NOUN
ftr-487	123	38	of	of	ADP
ftr-487	123	39	such	such	ADJ
ftr-487	123	40	interest	interest	NOUN
ftr-487	123	41	under	under	ADP
ftr-487	123	42	section	section	NOUN
ftr-487	123	43	404(a)(5	404(a)(5	PROPN
ftr-487	123	44	)	)	PUNCT
ftr-487	123	45	until	until	SCONJ
ftr-487	123	46	the	the	DET
ftr-487	123	47	employees	employee	NOUN
ftr-487	123	48	actually	actually	ADV
ftr-487	123	49	received	receive	VERB
ftr-487	123	50	it	it	PRON
ftr-487	123	51	.	.	PUNCT
ftr-487	124	1	in	in	ADP
ftr-487	124	2	its	its	PRON
ftr-487	124	3	second	second	ADJ
ftr-487	124	4	confrontation	confrontation	NOUN
ftr-487	124	5	with	with	ADP
ftr-487	124	6	this	this	DET
ftr-487	124	7	issue	issue	NOUN
ftr-487	124	8	,	,	PUNCT
ftr-487	124	9	the	the	DET
ftr-487	124	10	ninth	ninth	ADJ
ftr-487	124	11	circuit	circuit	NOUN
ftr-487	124	12	,	,	PUNCT
ftr-487	124	13	with	with	ADP
ftr-487	124	14	explicit	explicit	ADJ
ftr-487	124	15	reluctance	reluctance	NOUN
ftr-487	124	16	,	,	PUNCT
ftr-487	124	17	held	hold	VERB
ftr-487	124	18	that	that	SCONJ
ftr-487	124	19	,	,	PUNCT
ftr-487	124	20	although	although	SCONJ
ftr-487	124	21	the	the	DET
ftr-487	124	22	literal	literal	ADJ
ftr-487	124	23	terms	term	NOUN
ftr-487	124	24	of	of	ADP
ftr-487	124	25	the	the	DET
ftr-487	124	26	statute	statute	NOUN
ftr-487	124	27	granted	grant	VERB
ftr-487	124	28	albertson	albertson	PROPN
ftr-487	124	29	's	's	PART
ftr-487	124	30	its	its	PRON
ftr-487	124	31	1983	1983	NUM
ftr-487	124	32	deduction	deduction	NOUN
ftr-487	124	33	for	for	ADP
ftr-487	124	34	accrued	accrued	ADJ
ftr-487	124	35	but	but	CCONJ
ftr-487	124	36	unpaid	unpaid	ADJ
ftr-487	124	37	interest	interest	NOUN
ftr-487	124	38	,	,	PUNCT
ftr-487	124	39	those	those	DET
ftr-487	124	40	terms	term	NOUN
ftr-487	124	41	were	be	AUX
ftr-487	124	42	to	to	PART
ftr-487	124	43	be	be	AUX
ftr-487	124	44	disregarded	disregard	VERB
ftr-487	124	45	and	and	CCONJ
ftr-487	124	46	the	the	DET
ftr-487	124	47	deduction	deduction	NOUN
ftr-487	124	48	denied	deny	VERB
ftr-487	124	49	to	to	PART
ftr-487	124	50	implement	implement	VERB
ftr-487	124	51	the	the	DET
ftr-487	124	52	underlying	underlie	VERB
ftr-487	124	53	purposes	purpose	NOUN
ftr-487	124	54	of	of	ADP
ftr-487	124	55	the	the	DET
ftr-487	124	56	code	code	NOUN
ftr-487	124	57	's	's	PART
ftr-487	124	58	provisions	provision	NOUN
ftr-487	124	59	for	for	ADP
ftr-487	124	60	deferred	deferred	ADJ
ftr-487	124	61	compensation	compensation	NOUN
ftr-487	124	62	.	.	PUNCT
ftr-487	125	1	0	0	NUM
ftr-487	126	1	professor	professor	NOUN
ftr-487	126	2	geier	geier	NOUN
ftr-487	126	3	first	first	ADJ
ftr-487	126	4	treats	treat	NOUN
ftr-487	126	5	section	section	NOUN
ftr-487	126	6	404(a)(5	404(a)(5	PROPN
ftr-487	126	7	)	)	PUNCT
ftr-487	126	8	,	,	PUNCT
ftr-487	126	9	the	the	DET
ftr-487	126	10	statute	statute	NOUN
ftr-487	126	11	at	at	ADP
ftr-487	126	12	issue	issue	NOUN
ftr-487	126	13	in	in	ADP
ftr-487	126	14	albertson	albertson	PROPN
ftr-487	126	15	's	's	PART
ftr-487	126	16	,	,	PUNCT
ftr-487	126	17	as	as	ADP
ftr-487	126	18	"	"	PUNCT
ftr-487	126	19	structural	structural	ADJ
ftr-487	126	20	"	"	PUNCT
ftr-487	126	21	without	without	ADP
ftr-487	126	22	explaining	explain	VERB
ftr-487	126	23	why	why	SCONJ
ftr-487	126	24	.	.	PUNCT
ftr-487	127	1	she	she	PRON
ftr-487	127	2	draws	draw	VERB
ftr-487	127	3	an	an	DET
ftr-487	127	4	analogy	analogy	NOUN
ftr-487	127	5	to	to	ADP
ftr-487	127	6	sections	section	NOUN
ftr-487	127	7	483	483	NUM
ftr-487	127	8	and	and	CCONJ
ftr-487	127	9	1271	1271	NUM
ftr-487	127	10	-	-	SYM
ftr-487	127	11	1275	1275	NUM
ftr-487	127	12	for	for	ADP
ftr-487	127	13	the	the	DET
ftr-487	127	14	proposition	proposition	NOUN
ftr-487	127	15	that	that	SCONJ
ftr-487	127	16	time	time	NOUN
ftr-487	127	17	-	-	PUNCT
ftr-487	127	18	value	value	NOUN
ftr-487	127	19	-	-	PUNCT
ftr-487	127	20	of	of	ADP
ftr-487	127	21	-	-	PUNCT
ftr-487	127	22	money	money	NOUN
ftr-487	127	23	28	28	NUM
ftr-487	127	24	.	.	PUNCT
ftr-487	128	1	francis	francis	PROPN
ftr-487	128	2	lieber	lieber	PROPN
ftr-487	128	3	,	,	PUNCT
ftr-487	128	4	legal	legal	ADJ
ftr-487	128	5	and	and	CCONJ
ftr-487	128	6	political	political	ADJ
ftr-487	128	7	hermeneutics	hermeneutic	NOUN
ftr-487	128	8	,	,	PUNCT
ftr-487	128	9	or	or	CCONJ
ftr-487	128	10	principles	principle	NOUN
ftr-487	128	11	of	of	ADP
ftr-487	128	12	interpretation	interpretation	NOUN
ftr-487	128	13	and	and	CCONJ
ftr-487	128	14	construction	construction	NOUN
ftr-487	128	15	in	in	ADP
ftr-487	128	16	law	law	NOUN
ftr-487	128	17	and	and	CCONJ
ftr-487	128	18	politics	politic	NOUN
ftr-487	128	19	,	,	PUNCT
ftr-487	128	20	with	with	ADP
ftr-487	128	21	remarks	remark	NOUN
ftr-487	128	22	on	on	ADP
ftr-487	128	23	precedents	precedent	NOUN
ftr-487	128	24	and	and	CCONJ
ftr-487	128	25	authorities	authority	NOUN
ftr-487	128	26	,	,	PUNCT
ftr-487	128	27	16	16	NUM
ftr-487	128	28	cardozo	cardozo	PROPN
ftr-487	128	29	l.	l.	PROPN
ftr-487	128	30	rev	rev	PROPN
ftr-487	128	31	.	.	PROPN
ftr-487	128	32	1891	1891	NUM
ftr-487	128	33	,	,	PUNCT
ftr-487	128	34	1975	1975	NUM
ftr-487	128	35	(	(	PUNCT
ftr-487	128	36	1995	1995	NUM
ftr-487	128	37	)	)	PUNCT
ftr-487	128	38	.	.	PUNCT
ftr-487	129	1	lieber	lieber	PROPN
ftr-487	129	2	also	also	ADV
ftr-487	129	3	observed	observe	VERB
ftr-487	129	4	that	that	SCONJ
ftr-487	129	5	"	"	PUNCT
ftr-487	129	6	interpretation	interpretation	NOUN
ftr-487	129	7	may	may	AUX
ftr-487	129	8	be	be	AUX
ftr-487	129	9	predestined	predestine	VERB
ftr-487	129	10	(	(	PUNCT
ftr-487	129	11	interpretatio	interpretatio	PROPN
ftr-487	129	12	predestinata	predestinata	PROPN
ftr-487	129	13	)	)	PUNCT
ftr-487	129	14	,	,	PUNCT
ftr-487	129	15	if	if	SCONJ
ftr-487	129	16	the	the	DET
ftr-487	129	17	interpreter	interpreter	NOUN
ftr-487	129	18	,	,	PUNCT
ftr-487	129	19	either	either	CCONJ
ftr-487	129	20	consciously	consciously	ADV
ftr-487	129	21	or	or	CCONJ
ftr-487	129	22	unknown	unknown	ADJ
ftr-487	129	23	to	to	ADP
ftr-487	129	24	himself	himself	PRON
ftr-487	129	25	,	,	PUNCT
ftr-487	129	26	yet	yet	ADV
ftr-487	129	27	laboring	labor	VERB
ftr-487	129	28	under	under	ADP
ftr-487	129	29	a	a	DET
ftr-487	129	30	strong	strong	ADJ
ftr-487	129	31	bias	bias	NOUN
ftr-487	129	32	of	of	ADP
ftr-487	129	33	mind	mind	NOUN
ftr-487	129	34	,	,	PUNCT
ftr-487	129	35	makes	make	VERB
ftr-487	129	36	the	the	DET
ftr-487	129	37	text	text	NOUN
ftr-487	129	38	subservient	subservient	NOUN
ftr-487	129	39	to	to	ADP
ftr-487	129	40	his	his	PRON
ftr-487	129	41	preconceived	preconceived	ADJ
ftr-487	129	42	views	view	NOUN
ftr-487	129	43	,	,	PUNCT
ftr-487	129	44	or	or	CCONJ
ftr-487	129	45	some	some	DET
ftr-487	129	46	object	object	NOUN
ftr-487	129	47	he	he	PRON
ftr-487	129	48	desires	desire	NOUN
ftr-487	129	49	to	to	PART
ftr-487	129	50	arrive	arrive	VERB
ftr-487	129	51	at	at	ADP
ftr-487	129	52	.	.	PUNCT
ftr-487	129	53	"	"	PUNCT
ftr-487	130	1	i	i	PRON
ftr-487	130	2	d.	d.	PROPN
ftr-487	130	3	at	at	ADP
ftr-487	130	4	1933	1933	NUM
ftr-487	130	5	.	.	PUNCT
ftr-487	131	1	29	29	NUM
ftr-487	131	2	.	.	PUNCT
ftr-487	131	3	public	public	ADJ
ftr-487	131	4	citizen	citizen	PROPN
ftr-487	131	5	v.	v.	ADP
ftr-487	131	6	united	united	PROPN
ftr-487	131	7	states	states	PROPN
ftr-487	131	8	dept	dept	PROPN
ftr-487	131	9	.	.	PROPN
ftr-487	132	1	of	of	ADP
ftr-487	132	2	justice	justice	NOUN
ftr-487	132	3	,	,	PUNCT
ftr-487	132	4	491	491	NUM
ftr-487	132	5	u.s	u.s	PROPN
ftr-487	132	6	.	.	PROPN
ftr-487	132	7	440	440	NUM
ftr-487	132	8	,	,	PUNCT
ftr-487	132	9	473	473	NUM
ftr-487	132	10	(	(	PUNCT
ftr-487	132	11	1989	1989	NUM
ftr-487	132	12	)	)	PUNCT
ftr-487	132	13	(	(	PUNCT
ftr-487	132	14	kennedy	kennedy	PROPN
ftr-487	132	15	,	,	PUNCT
ftr-487	132	16	j.	j.	PROPN
ftr-487	132	17	,	,	PUNCT
ftr-487	132	18	concurring	concur	VERB
ftr-487	132	19	)	)	PUNCT
ftr-487	132	20	.	.	PUNCT
ftr-487	133	1	30	30	NUM
ftr-487	133	2	.	.	PUNCT
ftr-487	134	1	see	see	VERB
ftr-487	134	2	albertson	albertson	PROPN
ftr-487	134	3	's	's	PART
ftr-487	134	4	,	,	PUNCT
ftr-487	134	5	inc	inc	PROPN
ftr-487	134	6	.	.	PROPN
ftr-487	135	1	v.	v.	PROPN
ftr-487	135	2	commissioner	commissioner	PROPN
ftr-487	135	3	,	,	PUNCT
ftr-487	135	4	42	42	NUM
ftr-487	135	5	f.3d	f.3d	NUM
ftr-487	135	6	537	537	NUM
ftr-487	135	7	(	(	PUNCT
ftr-487	135	8	1994	1994	NUM
ftr-487	135	9	)	)	PUNCT
ftr-487	135	10	,	,	PUNCT
ftr-487	135	11	cert	cert	PROPN
ftr-487	135	12	.	.	PUNCT
ftr-487	136	1	denied	deny	VERB
ftr-487	136	2	,	,	PUNCT
ftr-487	136	3	116	116	NUM
ftr-487	136	4	s.ct	s.ct	NOUN
ftr-487	136	5	.	.	PROPN
ftr-487	136	6	51	51	NUM
ftr-487	136	7	(	(	PUNCT
ftr-487	136	8	1995	1995	NUM
ftr-487	136	9	)	)	PUNCT
ftr-487	136	10	.	.	PUNCT
ftr-487	137	1	[	[	X
ftr-487	137	2	vol	vol	NOUN
ftr-487	137	3	.	.	PUNCT
ftr-487	138	1	2:12	2:12	NUM
ftr-487	138	2	text	text	NOUN
ftr-487	138	3	,	,	PUNCT
ftr-487	138	4	purpose	purpose	NOUN
ftr-487	138	5	,	,	PUNCT
ftr-487	138	6	capacity	capacity	NOUN
ftr-487	138	7	and	and	CCONJ
ftr-487	138	8	albertson	albertson	NOUN
ftr-487	138	9	's	's	PART
ftr-487	138	10	provisions	provision	NOUN
ftr-487	138	11	are	be	AUX
ftr-487	138	12	structural	structural	ADJ
ftr-487	138	13	in	in	ADP
ftr-487	138	14	nature	nature	NOUN
ftr-487	138	15	,	,	PUNCT
ftr-487	138	16	but	but	CCONJ
ftr-487	138	17	she	she	PRON
ftr-487	138	18	never	never	ADV
ftr-487	138	19	tells	tell	VERB
ftr-487	138	20	us	we	PRON
ftr-487	138	21	why	why	SCONJ
ftr-487	138	22	these	these	DET
ftr-487	138	23	relatively	relatively	ADV
ftr-487	138	24	new	new	ADJ
ftr-487	138	25	sections	section	NOUN
ftr-487	138	26	are	be	AUX
ftr-487	138	27	themselves	themselves	PRON
ftr-487	138	28	structural	structural	ADJ
ftr-487	138	29	and	and	CCONJ
ftr-487	138	30	,	,	PUNCT
ftr-487	138	31	thus	thus	ADV
ftr-487	138	32	,	,	PUNCT
ftr-487	138	33	an	an	DET
ftr-487	138	34	appropriate	appropriate	ADJ
ftr-487	138	35	springboard	springboard	NOUN
ftr-487	138	36	from	from	ADP
ftr-487	138	37	which	which	PRON
ftr-487	138	38	to	to	PART
ftr-487	138	39	classify	classify	VERB
ftr-487	138	40	section	section	NOUN
ftr-487	138	41	404(a)(5	404(a)(5	PROPN
ftr-487	138	42	)	)	PUNCT
ftr-487	138	43	as	as	ADP
ftr-487	138	44	structural	structural	ADJ
ftr-487	138	45	also	also	ADV
ftr-487	138	46	.	.	PUNCT
ftr-487	139	1	moreover	moreover	ADV
ftr-487	139	2	,	,	PUNCT
ftr-487	139	3	sections	section	NOUN
ftr-487	139	4	483	483	NUM
ftr-487	139	5	and	and	CCONJ
ftr-487	139	6	1271	1271	NUM
ftr-487	139	7	-	-	SYM
ftr-487	139	8	1275	1275	NUM
ftr-487	139	9	apply	apply	VERB
ftr-487	139	10	only	only	ADV
ftr-487	139	11	to	to	ADP
ftr-487	139	12	property	property	NOUN
ftr-487	139	13	-	-	PUNCT
ftr-487	139	14	based	base	VERB
ftr-487	139	15	income	income	NOUN
ftr-487	139	16	;	;	PUNCT
ftr-487	139	17	for	for	ADP
ftr-487	139	18	those	those	PRON
ftr-487	139	19	who	who	PRON
ftr-487	139	20	believe	believe	VERB
ftr-487	139	21	it	it	PRON
ftr-487	139	22	feasible	feasible	ADJ
ftr-487	139	23	to	to	PART
ftr-487	139	24	categorize	categorize	VERB
ftr-487	139	25	certain	certain	ADJ
ftr-487	139	26	features	feature	NOUN
ftr-487	139	27	of	of	ADP
ftr-487	139	28	the	the	DET
ftr-487	139	29	code	code	NOUN
ftr-487	139	30	as	as	ADP
ftr-487	139	31	structural	structural	ADJ
ftr-487	139	32	,	,	PUNCT
ftr-487	139	33	the	the	DET
ftr-487	139	34	distinction	distinction	NOUN
ftr-487	139	35	between	between	ADP
ftr-487	139	36	property	property	NOUN
ftr-487	139	37	and	and	CCONJ
ftr-487	139	38	services	service	NOUN
ftr-487	139	39	would	would	AUX
ftr-487	139	40	seem	seem	VERB
ftr-487	139	41	to	to	PART
ftr-487	139	42	be	be	AUX
ftr-487	139	43	a	a	DET
ftr-487	139	44	prime	prime	ADJ
ftr-487	139	45	candidate	candidate	NOUN
ftr-487	139	46	for	for	ADP
ftr-487	139	47	such	such	ADJ
ftr-487	139	48	categorization	categorization	NOUN
ftr-487	139	49	.	.	PUNCT
ftr-487	140	1	hence	hence	ADV
ftr-487	140	2	,	,	PUNCT
ftr-487	140	3	even	even	ADV
ftr-487	140	4	if	if	SCONJ
ftr-487	140	5	sections	section	NOUN
ftr-487	140	6	483	483	NUM
ftr-487	140	7	and	and	CCONJ
ftr-487	140	8	1271	1271	NUM
ftr-487	140	9	-	-	SYM
ftr-487	140	10	1275	1275	NUM
ftr-487	140	11	are	be	AUX
ftr-487	140	12	conceded	concede	VERB
ftr-487	140	13	to	to	PART
ftr-487	140	14	be	be	AUX
ftr-487	140	15	structural	structural	ADJ
ftr-487	140	16	in	in	ADP
ftr-487	140	17	nature	nature	NOUN
ftr-487	140	18	,	,	PUNCT
ftr-487	140	19	their	their	PRON
ftr-487	140	20	"	"	PUNCT
ftr-487	140	21	structural	structural	ADJ
ftr-487	140	22	value	value	NOUN
ftr-487	140	23	"	"	PUNCT
ftr-487	140	24	'	'	PUNCT
ftr-487	140	25	"	"	PUNCT
ftr-487	140	26	may	may	AUX
ftr-487	140	27	plausibly	plausibly	ADV
ftr-487	140	28	be	be	AUX
ftr-487	140	29	characterized	characterize	VERB
ftr-487	140	30	as	as	ADP
ftr-487	140	31	the	the	DET
ftr-487	140	32	importance	importance	NOUN
ftr-487	140	33	of	of	ADP
ftr-487	140	34	time	time	NOUN
ftr-487	140	35	-	-	PUNCT
ftr-487	140	36	value	value	NOUN
ftr-487	140	37	-	-	PUNCT
ftr-487	140	38	of	of	ADP
ftr-487	140	39	-	-	PUNCT
ftr-487	140	40	money	money	NOUN
ftr-487	140	41	considerations	consideration	NOUN
ftr-487	140	42	for	for	ADP
ftr-487	140	43	property	property	NOUN
ftr-487	140	44	-	-	PUNCT
ftr-487	140	45	derived	derive	VERB
ftr-487	140	46	income	income	NOUN
ftr-487	140	47	,	,	PUNCT
ftr-487	140	48	a	a	DET
ftr-487	140	49	characterization	characterization	NOUN
ftr-487	140	50	that	that	PRON
ftr-487	140	51	does	do	AUX
ftr-487	140	52	not	not	PART
ftr-487	140	53	support	support	VERB
ftr-487	140	54	the	the	DET
ftr-487	140	55	classification	classification	NOUN
ftr-487	140	56	of	of	ADP
ftr-487	140	57	section	section	NOUN
ftr-487	140	58	404	404	NUM
ftr-487	140	59	as	as	ADP
ftr-487	140	60	structural	structural	ADJ
ftr-487	140	61	since	since	SCONJ
ftr-487	140	62	that	that	DET
ftr-487	140	63	provision	provision	NOUN
ftr-487	140	64	regulates	regulate	VERB
ftr-487	140	65	the	the	DET
ftr-487	140	66	tax	tax	NOUN
ftr-487	140	67	treatment	treatment	NOUN
ftr-487	140	68	of	of	ADP
ftr-487	140	69	the	the	DET
ftr-487	140	70	opposite	opposite	ADJ
ftr-487	140	71	structural	structural	ADJ
ftr-487	140	72	category	category	NOUN
ftr-487	140	73	,	,	PUNCT
ftr-487	140	74	labor	labor	NOUN
ftr-487	140	75	-	-	PUNCT
ftr-487	140	76	based	base	VERB
ftr-487	140	77	earnings	earning	NOUN
ftr-487	140	78	.	.	PUNCT
ftr-487	141	1	having	having	AUX
ftr-487	141	2	put	put	VERB
ftr-487	141	3	section	section	NOUN
ftr-487	141	4	404	404	NUM
ftr-487	141	5	into	into	ADP
ftr-487	141	6	the	the	DET
ftr-487	141	7	basket	basket	NOUN
ftr-487	141	8	marked	mark	VERB
ftr-487	141	9	"	"	PUNCT
ftr-487	141	10	structure	structure	NOUN
ftr-487	141	11	,	,	PUNCT
ftr-487	141	12	"	"	PUNCT
ftr-487	141	13	professor	professor	NOUN
ftr-487	141	14	geier	geier	NOUN
ftr-487	141	15	then	then	ADV
ftr-487	141	16	slights	slight	VERB
ftr-487	141	17	the	the	DET
ftr-487	141	18	explicit	explicit	ADJ
ftr-487	141	19	policy	policy	NOUN
ftr-487	141	20	congress	congress	NOUN
ftr-487	141	21	made	make	VERB
ftr-487	141	22	in	in	ADP
ftr-487	141	23	that	that	DET
ftr-487	141	24	provision	provision	NOUN
ftr-487	141	25	for	for	ADP
ftr-487	141	26	1983	1983	NUM
ftr-487	141	27	(	(	PUNCT
ftr-487	141	28	the	the	DET
ftr-487	141	29	year	year	NOUN
ftr-487	141	30	at	at	ADP
ftr-487	141	31	issue	issue	NOUN
ftr-487	141	32	in	in	ADP
ftr-487	141	33	albertson	albertson	PROPN
ftr-487	141	34	's	's	PART
ftr-487	141	35	):	):	PUNCT
ftr-487	141	36	to	to	PART
ftr-487	141	37	restrict	restrict	VERB
ftr-487	141	38	the	the	DET
ftr-487	141	39	rule	rule	NOUN
ftr-487	141	40	of	of	ADP
ftr-487	141	41	delayed	delay	VERB
ftr-487	141	42	deductibility	deductibility	NOUN
ftr-487	141	43	to	to	ADP
ftr-487	141	44	the	the	DET
ftr-487	141	45	elements	element	NOUN
ftr-487	141	46	of	of	ADP
ftr-487	141	47	deferred	defer	VERB
ftr-487	141	48	compensation	compensation	NOUN
ftr-487	141	49	otherwise	otherwise	ADV
ftr-487	141	50	deductible	deductible	ADJ
ftr-487	141	51	under	under	ADP
ftr-487	141	52	section	section	NOUN
ftr-487	141	53	162	162	NUM
ftr-487	141	54	(	(	PUNCT
ftr-487	141	55	the	the	DET
ftr-487	141	56	deferred	deferred	ADJ
ftr-487	141	57	compensation	compensation	NOUN
ftr-487	141	58	itself	itself	PRON
ftr-487	141	59	)	)	PUNCT
ftr-487	141	60	,	,	PUNCT
ftr-487	141	61	but	but	CCONJ
ftr-487	141	62	not	not	PART
ftr-487	141	63	to	to	PART
ftr-487	141	64	delay	delay	VERB
ftr-487	141	65	deductibility	deductibility	NOUN
ftr-487	141	66	for	for	ADP
ftr-487	141	67	other	other	ADJ
ftr-487	141	68	elements	element	NOUN
ftr-487	141	69	of	of	ADP
ftr-487	141	70	deferred	defer	VERB
ftr-487	141	71	compensation	compensation	NOUN
ftr-487	141	72	arrangements	arrangement	NOUN
ftr-487	141	73	,	,	PUNCT
ftr-487	141	74	including	include	VERB
ftr-487	141	75	interest	interest	NOUN
ftr-487	141	76	deductible	deductible	ADJ
ftr-487	141	77	under	under	ADP
ftr-487	141	78	section	section	NOUN
ftr-487	141	79	163	163	NUM
ftr-487	141	80	.	.	PUNCT
ftr-487	142	1	ironically	ironically	ADV
ftr-487	142	2	,	,	PUNCT
ftr-487	142	3	this	this	DET
ftr-487	142	4	policy	policy	NOUN
ftr-487	142	5	choice	choice	NOUN
ftr-487	142	6	emerges	emerge	VERB
ftr-487	142	7	with	with	ADP
ftr-487	142	8	clarity	clarity	NOUN
ftr-487	142	9	from	from	ADP
ftr-487	142	10	the	the	DET
ftr-487	142	11	kind	kind	NOUN
ftr-487	142	12	of	of	ADP
ftr-487	142	13	legislative	legislative	ADJ
ftr-487	142	14	history	history	NOUN
ftr-487	142	15	professor	professor	NOUN
ftr-487	142	16	geier	geier	NOUN
ftr-487	142	17	views	view	NOUN
ftr-487	142	18	as	as	ADP
ftr-487	142	19	valuable	valuable	ADJ
ftr-487	142	20	in	in	ADP
ftr-487	142	21	determining	determine	VERB
ftr-487	142	22	statutory	statutory	ADJ
ftr-487	142	23	purpose.32	purpose.32	PROPN
ftr-487	142	24	before	before	ADP
ftr-487	142	25	its	its	PRON
ftr-487	142	26	amendment	amendment	NOUN
ftr-487	142	27	in	in	ADP
ftr-487	142	28	1986	1986	NUM
ftr-487	142	29	,	,	PUNCT
ftr-487	142	30	section	section	NOUN
ftr-487	142	31	404(a)(5	404(a)(5	PROPN
ftr-487	142	32	)	)	PUNCT
ftr-487	142	33	provided	provide	VERB
ftr-487	142	34	that	that	PRON
ftr-487	142	35	for	for	ADP
ftr-487	142	36	nonqualified	nonqualified	ADJ
ftr-487	142	37	deferred	defer	VERB
ftr-487	142	38	compensation	compensation	NOUN
ftr-487	142	39	,	,	PUNCT
ftr-487	142	40	amounts	amount	VERB
ftr-487	142	41	otherwise	otherwise	ADV
ftr-487	142	42	immediately	immediately	ADV
ftr-487	142	43	deductible	deductible	ADJ
ftr-487	142	44	"	"	PUNCT
ftr-487	142	45	under	under	ADP
ftr-487	142	46	section	section	NOUN
ftr-487	142	47	162	162	NUM
ftr-487	142	48	"	"	PUNCT
ftr-487	142	49	were	be	AUX
ftr-487	142	50	instead	instead	ADV
ftr-487	142	51	to	to	PART
ftr-487	142	52	be	be	AUX
ftr-487	142	53	deducted	deduct	VERB
ftr-487	142	54	on	on	ADP
ftr-487	142	55	a	a	DET
ftr-487	142	56	delayed	delayed	ADJ
ftr-487	142	57	basis	basis	NOUN
ftr-487	142	58	,	,	PUNCT
ftr-487	142	59	when	when	SCONJ
ftr-487	142	60	taxed	tax	VERB
ftr-487	142	61	to	to	ADP
ftr-487	142	62	the	the	DET
ftr-487	142	63	employees	employee	NOUN
ftr-487	142	64	receiving	receive	VERB
ftr-487	142	65	such	such	ADJ
ftr-487	142	66	compensation	compensation	NOUN
ftr-487	142	67	.	.	PUNCT
ftr-487	143	1	in	in	ADP
ftr-487	143	2	1986	1986	NUM
ftr-487	143	3	,	,	PUNCT
ftr-487	143	4	congress	congress	PROPN
ftr-487	143	5	amended	amend	VERB
ftr-487	143	6	section	section	NOUN
ftr-487	143	7	404(a	404(a	PROPN
ftr-487	143	8	)	)	PUNCT
ftr-487	143	9	,	,	PUNCT
ftr-487	143	10	effective	effective	ADJ
ftr-487	143	11	retroactively	retroactively	ADV
ftr-487	143	12	to	to	ADP
ftr-487	143	13	1984	1984	NUM
ftr-487	143	14	,	,	PUNCT
ftr-487	143	15	to	to	PART
ftr-487	143	16	provide	provide	VERB
ftr-487	143	17	that	that	SCONJ
ftr-487	143	18	all	all	DET
ftr-487	143	19	amounts	amount	NOUN
ftr-487	143	20	otherwise	otherwise	ADV
ftr-487	143	21	deductible	deductible	ADJ
ftr-487	143	22	"	"	PUNCT
ftr-487	143	23	under	under	ADP
ftr-487	143	24	this	this	DET
ftr-487	143	25	chapter"r	chapter"r	NOUN
ftr-487	143	26	-	-	PUNCT
ftr-487	143	27	the	the	DET
ftr-487	143	28	income	income	NOUN
ftr-487	143	29	tax	tax	NOUN
ftr-487	143	30	as	as	ADP
ftr-487	143	31	a	a	DET
ftr-487	143	32	whole	whole	NOUN
ftr-487	143	33	-	-	PUNCT
ftr-487	143	34	were	be	AUX
ftr-487	143	35	henceforth	henceforth	ADV
ftr-487	143	36	subject	subject	ADJ
ftr-487	143	37	to	to	ADP
ftr-487	143	38	the	the	DET
ftr-487	143	39	rule	rule	NOUN
ftr-487	143	40	of	of	ADP
ftr-487	143	41	delayed	delay	VERB
ftr-487	143	42	deductibility	deductibility	NOUN
ftr-487	143	43	.	.	PUNCT
ftr-487	144	1	thus	thus	ADV
ftr-487	144	2	,	,	PUNCT
ftr-487	144	3	for	for	ADP
ftr-487	144	4	1983	1983	NUM
ftr-487	144	5	,	,	PUNCT
ftr-487	144	6	the	the	DET
ftr-487	144	7	year	year	NOUN
ftr-487	144	8	at	at	ADP
ftr-487	144	9	issue	issue	NOUN
ftr-487	144	10	in	in	ADP
ftr-487	144	11	albertson	albertson	PROPN
ftr-487	144	12	's	's	PART
ftr-487	144	13	,	,	PUNCT
ftr-487	144	14	the	the	DET
ftr-487	144	15	controlling	control	VERB
ftr-487	144	16	version	version	NOUN
ftr-487	144	17	of	of	ADP
ftr-487	144	18	section	section	NOUN
ftr-487	144	19	404(a	404(a	PROPN
ftr-487	144	20	)	)	PUNCT
ftr-487	144	21	remained	remain	VERB
ftr-487	144	22	the	the	DET
ftr-487	144	23	older	old	ADJ
ftr-487	144	24	version	version	NOUN
ftr-487	144	25	,	,	PUNCT
ftr-487	144	26	which	which	PRON
ftr-487	144	27	explicitly	explicitly	ADV
ftr-487	144	28	delayed	delay	VERB
ftr-487	144	29	deductibility	deductibility	NOUN
ftr-487	144	30	only	only	ADV
ftr-487	144	31	of	of	ADP
ftr-487	144	32	amounts	amount	NOUN
ftr-487	144	33	governed	govern	VERB
ftr-487	144	34	by	by	ADP
ftr-487	144	35	section	section	NOUN
ftr-487	144	36	162	162	NUM
ftr-487	144	37	and	and	CCONJ
ftr-487	144	38	not	not	PART
ftr-487	144	39	of	of	ADP
ftr-487	144	40	interest	interest	NOUN
ftr-487	144	41	governed	govern	VERB
ftr-487	144	42	by	by	ADP
ftr-487	144	43	section	section	NOUN
ftr-487	144	44	163.33	163.33	NUM
ftr-487	144	45	it	it	PRON
ftr-487	144	46	is	be	AUX
ftr-487	144	47	possible	possible	ADJ
ftr-487	144	48	that	that	SCONJ
ftr-487	144	49	,	,	PUNCT
ftr-487	144	50	when	when	SCONJ
ftr-487	144	51	congress	congress	PROPN
ftr-487	144	52	declared	declare	VERB
ftr-487	144	53	its	its	PRON
ftr-487	144	54	1986	1986	NUM
ftr-487	144	55	alteration	alteration	NOUN
ftr-487	144	56	of	of	ADP
ftr-487	144	57	section	section	NOUN
ftr-487	144	58	404(a	404(a	PROPN
ftr-487	144	59	)	)	PUNCT
ftr-487	144	60	to	to	PART
ftr-487	144	61	be	be	AUX
ftr-487	144	62	effective	effective	ADJ
ftr-487	144	63	as	as	ADP
ftr-487	144	64	of	of	ADP
ftr-487	144	65	1984	1984	NUM
ftr-487	144	66	,	,	PUNCT
ftr-487	144	67	it	it	PRON
ftr-487	144	68	simply	simply	ADV
ftr-487	144	69	overlooked	overlook	VERB
ftr-487	144	70	the	the	DET
ftr-487	144	71	possibility	possibility	NOUN
ftr-487	144	72	of	of	ADP
ftr-487	144	73	extending	extend	VERB
ftr-487	144	74	the	the	DET
ftr-487	144	75	broader	broad	ADJ
ftr-487	144	76	,	,	PUNCT
ftr-487	144	77	interest	interest	NOUN
ftr-487	144	78	-	-	PUNCT
ftr-487	144	79	inclusive	inclusive	ADJ
ftr-487	144	80	rule	rule	NOUN
ftr-487	144	81	of	of	ADP
ftr-487	144	82	delayed	delay	VERB
ftr-487	144	83	deductibility	deductibility	NOUN
ftr-487	144	84	to	to	ADP
ftr-487	144	85	1983	1983	NUM
ftr-487	144	86	.	.	PUNCT
ftr-487	145	1	at	at	ADV
ftr-487	145	2	least	least	ADJ
ftr-487	145	3	as	as	ADP
ftr-487	145	4	plausibly	plausibly	ADV
ftr-487	145	5	,	,	PUNCT
ftr-487	145	6	congress	congress	PROPN
ftr-487	145	7	chose	choose	VERB
ftr-487	145	8	the	the	DET
ftr-487	145	9	1984	1984	NUM
ftr-487	145	10	effective	effective	ADJ
ftr-487	145	11	date	date	NOUN
ftr-487	145	12	because	because	SCONJ
ftr-487	145	13	31	31	NUM
ftr-487	145	14	.	.	PUNCT
ftr-487	146	1	geier	geier	NOUN
ftr-487	146	2	,	,	PUNCT
ftr-487	146	3	supra	supra	PROPN
ftr-487	146	4	note	note	NOUN
ftr-487	146	5	1	1	NUM
ftr-487	146	6	,	,	PUNCT
ftr-487	146	7	at	at	ADP
ftr-487	146	8	502	502	NUM
ftr-487	146	9	.	.	PUNCT
ftr-487	147	1	32	32	NUM
ftr-487	147	2	.	.	PUNCT
ftr-487	148	1	i	i	PRON
ftr-487	148	2	d.	d.	PROPN
ftr-487	148	3	at	at	ADP
ftr-487	148	4	503	503	NUM
ftr-487	148	5	.	.	PUNCT
ftr-487	149	1	33	33	NUM
ftr-487	149	2	.	.	PUNCT
ftr-487	150	1	these	these	DET
ftr-487	150	2	issues	issue	NOUN
ftr-487	150	3	are	be	AUX
ftr-487	150	4	treated	treat	VERB
ftr-487	150	5	more	more	ADV
ftr-487	150	6	extensively	extensively	ADV
ftr-487	150	7	in	in	ADP
ftr-487	150	8	edward	edward	PROPN
ftr-487	150	9	a.	a.	NOUN
ftr-487	150	10	zelinsky	zelinsky	PROPN
ftr-487	150	11	.	.	PUNCT
ftr-487	151	1	the	the	DET
ftr-487	151	2	ninth	ninth	ADJ
ftr-487	151	3	circuit	circuit	PROPN
ftr-487	151	4	's	's	PART
ftr-487	151	5	albertson	albertson	NOUN
ftr-487	151	6	's	's	PART
ftr-487	151	7	decision	decision	NOUN
ftr-487	151	8	:	:	PUNCT
ftr-487	151	9	right	right	ADJ
ftr-487	151	10	for	for	ADP
ftr-487	151	11	1983	1983	NUM
ftr-487	151	12	,	,	PUNCT
ftr-487	151	13	wrong	wrong	ADJ
ftr-487	151	14	for	for	ADP
ftr-487	151	15	today	today	NOUN
ftr-487	151	16	,	,	PUNCT
ftr-487	151	17	63	63	NUM
ftr-487	151	18	tax	tax	NOUN
ftr-487	151	19	notes	note	NOUN
ftr-487	151	20	231	231	NUM
ftr-487	151	21	(	(	PUNCT
ftr-487	151	22	apr	apr	NOUN
ftr-487	151	23	.	.	PROPN
ftr-487	151	24	11	11	NUM
ftr-487	151	25	,	,	PUNCT
ftr-487	151	26	1994	1994	NUM
ftr-487	151	27	)	)	PUNCT
ftr-487	151	28	and	and	CCONJ
ftr-487	151	29	edward	edward	PROPN
ftr-487	151	30	a.	a.	PROPN
ftr-487	151	31	zelinsky	zelinsky	PROPN
ftr-487	151	32	,	,	PUNCT
ftr-487	151	33	albertson	albertson	PROPN
ftr-487	151	34	's	's	PART
ftr-487	151	35	:	:	PUNCT
ftr-487	151	36	why	why	SCONJ
ftr-487	151	37	courts	court	NOUN
ftr-487	151	38	should	should	AUX
ftr-487	151	39	n't	not	PART
ftr-487	151	40	override	override	VERB
ftr-487	151	41	clear	clear	ADJ
ftr-487	151	42	statutory	statutory	ADJ
ftr-487	151	43	language	language	NOUN
ftr-487	151	44	,	,	PUNCT
ftr-487	151	45	66	66	NUM
ftr-487	151	46	tax	tax	NOUN
ftr-487	151	47	notes	note	NOUN
ftr-487	151	48	1691	1691	NUM
ftr-487	151	49	(	(	PUNCT
ftr-487	151	50	mar	mar	PROPN
ftr-487	151	51	.	.	PROPN
ftr-487	151	52	13	13	NUM
ftr-487	151	53	,	,	PUNCT
ftr-487	151	54	1995	1995	NUM
ftr-487	151	55	)	)	PUNCT
ftr-487	152	1	[	[	X
ftr-487	152	2	hereinafter	hereinafter	NOUN
ftr-487	152	3	zclinsky	zclinsky	NOUN
ftr-487	152	4	,	,	PUNCT
ftr-487	152	5	language	language	NOUN
ftr-487	152	6	]	]	PUNCT
ftr-487	152	7	.	.	PUNCT
ftr-487	152	8	19961	19961	NUM
ftr-487	152	9	florida	florida	PROPN
ftr-487	152	10	tax	tax	NOUN
ftr-487	152	11	review	review	NOUN
ftr-487	152	12	taxpayers	taxpayer	NOUN
ftr-487	152	13	had	have	AUX
ftr-487	152	14	,	,	PUNCT
ftr-487	152	15	since	since	SCONJ
ftr-487	152	16	the	the	DET
ftr-487	152	17	enactment	enactment	NOUN
ftr-487	152	18	of	of	ADP
ftr-487	152	19	the	the	DET
ftr-487	152	20	tax	tax	NOUN
ftr-487	152	21	reform	reform	NOUN
ftr-487	152	22	act	act	NOUN
ftr-487	152	23	of	of	ADP
ftr-487	152	24	1984	1984	NUM
ftr-487	152	25	,	,	PUNCT
ftr-487	152	26	'	'	PUNCT
ftr-487	152	27	been	be	AUX
ftr-487	152	28	on	on	ADP
ftr-487	152	29	notice	notice	NOUN
ftr-487	152	30	of	of	ADP
ftr-487	152	31	congress	congress	PROPN
ftr-487	152	32	's	's	PART
ftr-487	152	33	desire	desire	NOUN
ftr-487	152	34	to	to	PART
ftr-487	152	35	alter	alter	VERB
ftr-487	152	36	the	the	DET
ftr-487	152	37	rules	rule	NOUN
ftr-487	152	38	governing	govern	VERB
ftr-487	152	39	nonqualified	nonqualified	ADJ
ftr-487	152	40	deferred	defer	VERB
ftr-487	152	41	compensation	compensation	NOUN
ftr-487	152	42	.	.	PUNCT
ftr-487	153	1	if	if	SCONJ
ftr-487	153	2	so	so	ADV
ftr-487	153	3	,	,	PUNCT
ftr-487	153	4	it	it	PRON
ftr-487	153	5	was	be	AUX
ftr-487	153	6	appropriate	appropriate	ADJ
ftr-487	153	7	to	to	PART
ftr-487	153	8	amend	amend	VERB
ftr-487	153	9	section	section	NOUN
ftr-487	153	10	404(a	404(a	PROPN
ftr-487	153	11	)	)	PUNCT
ftr-487	153	12	as	as	ADP
ftr-487	153	13	of	of	ADP
ftr-487	153	14	the	the	DET
ftr-487	153	15	time	time	NOUN
ftr-487	153	16	of	of	ADP
ftr-487	153	17	that	that	DET
ftr-487	153	18	notice	notice	NOUN
ftr-487	153	19	.	.	PUNCT
ftr-487	154	1	for	for	ADP
ftr-487	154	2	earlier	early	ADJ
ftr-487	154	3	years	year	NOUN
ftr-487	154	4	,	,	PUNCT
ftr-487	154	5	taxpayers	taxpayer	NOUN
ftr-487	154	6	had	have	VERB
ftr-487	154	7	no	no	DET
ftr-487	154	8	reason	reason	NOUN
ftr-487	154	9	to	to	PART
ftr-487	154	10	expect	expect	VERB
ftr-487	154	11	settled	settle	VERB
ftr-487	154	12	law	law	NOUN
ftr-487	154	13	to	to	PART
ftr-487	154	14	change	change	VERB
ftr-487	154	15	retrospectively	retrospectively	ADV
ftr-487	154	16	and	and	CCONJ
ftr-487	154	17	were	be	AUX
ftr-487	154	18	therefore	therefore	ADV
ftr-487	154	19	entitled	entitle	VERB
ftr-487	154	20	to	to	ADP
ftr-487	154	21	the	the	DET
ftr-487	154	22	tax	tax	NOUN
ftr-487	154	23	treatment	treatment	NOUN
ftr-487	154	24	of	of	ADP
ftr-487	154	25	the	the	DET
ftr-487	154	26	preexisting	preexist	VERB
ftr-487	154	27	rule	rule	NOUN
ftr-487	154	28	,	,	PUNCT
ftr-487	154	29	which	which	PRON
ftr-487	154	30	limited	limit	VERB
ftr-487	154	31	delayed	delay	VERB
ftr-487	154	32	deductibility	deductibility	NOUN
ftr-487	154	33	to	to	ADP
ftr-487	154	34	amounts	amount	NOUN
ftr-487	154	35	covered	cover	VERB
ftr-487	154	36	by	by	ADP
ftr-487	154	37	section	section	NOUN
ftr-487	154	38	162	162	NUM
ftr-487	154	39	and	and	CCONJ
ftr-487	154	40	not	not	PART
ftr-487	154	41	to	to	PART
ftr-487	154	42	interest	interest	NOUN
ftr-487	154	43	governed	govern	VERB
ftr-487	154	44	by	by	ADP
ftr-487	154	45	section	section	NOUN
ftr-487	154	46	163	163	NUM
ftr-487	154	47	.	.	PUNCT
ftr-487	155	1	finally	finally	ADV
ftr-487	155	2	,	,	PUNCT
ftr-487	155	3	professor	professor	NOUN
ftr-487	155	4	geier	geier	NOUN
ftr-487	155	5	,	,	PUNCT
ftr-487	155	6	echoing	echo	VERB
ftr-487	155	7	the	the	DET
ftr-487	155	8	ninth	ninth	ADJ
ftr-487	155	9	circuit	circuit	NOUN
ftr-487	155	10	on	on	ADP
ftr-487	155	11	its	its	PRON
ftr-487	155	12	second	second	ADJ
ftr-487	155	13	try	try	NOUN
ftr-487	155	14	at	at	ADP
ftr-487	155	15	albertson	albertson	NOUN
ftr-487	155	16	'	'	PART
ftr-487	155	17	s,35	s,35	NUM
ftr-487	155	18	discerns	discern	VERB
ftr-487	155	19	an	an	DET
ftr-487	155	20	"	"	PUNCT
ftr-487	155	21	immediate	immediate	ADJ
ftr-487	155	22	implementive	implementive	ADJ
ftr-487	155	23	purpose	purpose	NOUN
ftr-487	155	24	...	...	PUNCT
ftr-487	155	25	to	to	PART
ftr-487	155	26	defer	defer	VERB
ftr-487	155	27	the	the	DET
ftr-487	155	28	employer	employer	NOUN
ftr-487	155	29	deduction	deduction	NOUN
ftr-487	155	30	for	for	ADP
ftr-487	155	31	amounts	amount	NOUN
ftr-487	155	32	paid	pay	VERB
ftr-487	155	33	to	to	ADP
ftr-487	155	34	employees	employee	NOUN
ftr-487	155	35	under	under	ADP
ftr-487	155	36	a	a	DET
ftr-487	155	37	nonqualified	nonqualifie	VERB
ftr-487	155	38	plan	plan	NOUN
ftr-487	155	39	until	until	SCONJ
ftr-487	155	40	the	the	DET
ftr-487	155	41	employees	employee	NOUN
ftr-487	155	42	are	be	AUX
ftr-487	155	43	taxed	tax	VERB
ftr-487	155	44	on	on	ADP
ftr-487	155	45	these	these	DET
ftr-487	155	46	amounts	amount	NOUN
ftr-487	155	47	.	.	PUNCT
ftr-487	156	1	36	36	NUM
ftr-487	156	2	she	she	PRON
ftr-487	156	3	finds	find	VERB
ftr-487	156	4	this	this	DET
ftr-487	156	5	purpose	purpose	NOUN
ftr-487	156	6	to	to	PART
ftr-487	156	7	"	"	PUNCT
ftr-487	156	8	create	create	VERB
ftr-487	156	9	[	[	X
ftr-487	156	10	]	]	X
ftr-487	156	11	...	...	PUNCT
ftr-487	156	12	a	a	DET
ftr-487	156	13	matching	matching	NOUN
ftr-487	156	14	regime	regime	NOUN
ftr-487	156	15	"	"	PUNCT
ftr-487	156	16	from	from	ADP
ftr-487	156	17	"	"	PUNCT
ftr-487	156	18	the	the	DET
ftr-487	156	19	face	face	NOUN
ftr-487	156	20	of	of	ADP
ftr-487	156	21	the	the	DET
ftr-487	156	22	statute	statute	NOUN
ftr-487	156	23	.	.	PUNCT
ftr-487	156	24	"	"	PUNCT
ftr-487	157	1	37	37	NUM
ftr-487	157	2	however	however	ADV
ftr-487	157	3	,	,	PUNCT
ftr-487	157	4	the	the	DET
ftr-487	157	5	face	face	NOUN
ftr-487	157	6	of	of	ADP
ftr-487	157	7	the	the	DET
ftr-487	157	8	statute	statute	NOUN
ftr-487	157	9	for	for	ADP
ftr-487	157	10	1983	1983	NUM
ftr-487	157	11	indicates	indicate	VERB
ftr-487	157	12	something	something	PRON
ftr-487	157	13	very	very	ADV
ftr-487	157	14	different	different	ADJ
ftr-487	157	15	and	and	CCONJ
ftr-487	157	16	more	more	ADV
ftr-487	157	17	precise	precise	ADJ
ftr-487	157	18	:	:	PUNCT
ftr-487	157	19	that	that	PRON
ftr-487	157	20	amounts	amount	VERB
ftr-487	157	21	otherwise	otherwise	ADV
ftr-487	157	22	deductible	deductible	ADJ
ftr-487	157	23	immediately	immediately	ADV
ftr-487	157	24	under	under	ADP
ftr-487	157	25	section	section	NOUN
ftr-487	157	26	162	162	NUM
ftr-487	157	27	were	be	AUX
ftr-487	157	28	to	to	PART
ftr-487	157	29	be	be	AUX
ftr-487	157	30	deducted	deduct	VERB
ftr-487	157	31	on	on	ADP
ftr-487	157	32	a	a	DET
ftr-487	157	33	delayed	delay	VERB
ftr-487	157	34	basis	basis	NOUN
ftr-487	157	35	under	under	ADP
ftr-487	157	36	section	section	NOUN
ftr-487	157	37	404(a	404(a	PROPN
ftr-487	157	38	)	)	PUNCT
ftr-487	157	39	.	.	PUNCT
ftr-487	158	1	when	when	SCONJ
ftr-487	158	2	professor	professor	NOUN
ftr-487	158	3	geier	geier	NOUN
ftr-487	158	4	and	and	CCONJ
ftr-487	158	5	the	the	DET
ftr-487	158	6	ninth	ninth	ADJ
ftr-487	158	7	circuit	circuit	NOUN
ftr-487	158	8	purport	purport	NOUN
ftr-487	158	9	to	to	PART
ftr-487	158	10	find	find	VERB
ftr-487	158	11	a	a	DET
ftr-487	158	12	broader	broad	ADJ
ftr-487	158	13	purpose	purpose	NOUN
ftr-487	158	14	to	to	PART
ftr-487	158	15	delay	delay	VERB
ftr-487	158	16	the	the	DET
ftr-487	158	17	deductibility	deductibility	NOUN
ftr-487	158	18	of	of	ADP
ftr-487	158	19	interest	interest	NOUN
ftr-487	158	20	governed	govern	VERB
ftr-487	158	21	by	by	ADP
ftr-487	158	22	section	section	NOUN
ftr-487	158	23	163	163	NUM
ftr-487	158	24	,	,	PUNCT
ftr-487	158	25	they	they	PRON
ftr-487	158	26	are	be	AUX
ftr-487	158	27	merely	merely	ADV
ftr-487	158	28	advancing	advance	VERB
ftr-487	158	29	their	their	PRON
ftr-487	158	30	own	own	ADJ
ftr-487	158	31	preference	preference	NOUN
ftr-487	158	32	for	for	ADP
ftr-487	158	33	such	such	DET
ftr-487	158	34	a	a	DET
ftr-487	158	35	rule	rule	NOUN
ftr-487	158	36	for	for	ADP
ftr-487	158	37	1983	1983	NUM
ftr-487	158	38	and	and	CCONJ
ftr-487	158	39	calling	call	VERB
ftr-487	158	40	that	that	DET
ftr-487	158	41	preference	preference	NOUN
ftr-487	158	42	underlying	underlie	VERB
ftr-487	158	43	legislative	legislative	ADJ
ftr-487	158	44	purpose	purpose	NOUN
ftr-487	158	45	.	.	PUNCT
ftr-487	159	1	this	this	DET
ftr-487	159	2	substitution	substitution	NOUN
ftr-487	159	3	of	of	ADP
ftr-487	159	4	policy	policy	NOUN
ftr-487	159	5	for	for	ADP
ftr-487	159	6	congress	congress	PROPN
ftr-487	159	7	is	be	AUX
ftr-487	159	8	particularly	particularly	ADV
ftr-487	159	9	striking	striking	ADJ
ftr-487	159	10	since	since	SCONJ
ftr-487	159	11	congress	congress	PROPN
ftr-487	159	12	made	make	VERB
ftr-487	159	13	the	the	DET
ftr-487	159	14	broader	broad	ADJ
ftr-487	159	15	,	,	PUNCT
ftr-487	159	16	interestinclusive	interestinclusive	ADJ
ftr-487	159	17	rule	rule	NOUN
ftr-487	159	18	of	of	ADP
ftr-487	159	19	delayed	delay	VERB
ftr-487	159	20	deductibility	deductibility	NOUN
ftr-487	159	21	effective	effective	ADJ
ftr-487	159	22	for	for	ADP
ftr-487	159	23	the	the	DET
ftr-487	159	24	following	following	ADJ
ftr-487	159	25	year	year	NOUN
ftr-487	159	26	.	.	PUNCT
ftr-487	160	1	what	what	PRON
ftr-487	160	2	is	be	AUX
ftr-487	160	3	defended	defend	VERB
ftr-487	160	4	as	as	ADP
ftr-487	160	5	the	the	DET
ftr-487	160	6	search	search	NOUN
ftr-487	160	7	for	for	ADP
ftr-487	160	8	statutory	statutory	ADJ
ftr-487	160	9	purpose	purpose	NOUN
ftr-487	160	10	is	be	AUX
ftr-487	160	11	merely	merely	ADV
ftr-487	160	12	the	the	DET
ftr-487	160	13	disregard	disregard	NOUN
ftr-487	160	14	of	of	ADP
ftr-487	160	15	statutory	statutory	ADJ
ftr-487	160	16	text	text	NOUN
ftr-487	160	17	.	.	PUNCT
ftr-487	161	1	to	to	PART
ftr-487	161	2	buttress	buttress	VERB
ftr-487	161	3	her	her	PRON
ftr-487	161	4	position	position	NOUN
ftr-487	161	5	on	on	ADP
ftr-487	161	6	albertson	albertson	PROPN
ftr-487	161	7	's	's	PART
ftr-487	161	8	,	,	PUNCT
ftr-487	161	9	professor	professor	NOUN
ftr-487	161	10	geier	geier	NOUN
ftr-487	161	11	misdescribes	misdescribe	VERB
ftr-487	161	12	the	the	DET
ftr-487	161	13	pro	pro	ADJ
ftr-487	161	14	-	-	ADJ
ftr-487	161	15	taxpayer	taxpayer	ADJ
ftr-487	161	16	position	position	NOUN
ftr-487	161	17	taken	take	VERB
ftr-487	161	18	by	by	ADP
ftr-487	161	19	myself	myself	PRON
ftr-487	161	20	and	and	CCONJ
ftr-487	161	21	others	other	NOUN
ftr-487	161	22	.	.	PUNCT
ftr-487	162	1	we	we	PRON
ftr-487	162	2	have	have	AUX
ftr-487	162	3	,	,	PUNCT
ftr-487	162	4	according	accord	VERB
ftr-487	162	5	to	to	ADP
ftr-487	162	6	professor	professor	NOUN
ftr-487	162	7	geier	geier	NOUN
ftr-487	162	8	,	,	PUNCT
ftr-487	162	9	consulted	consult	VERB
ftr-487	162	10	the	the	DET
ftr-487	162	11	dictionary	dictionary	NOUN
ftr-487	162	12	and	and	CCONJ
ftr-487	162	13	been	be	AUX
ftr-487	162	14	told	tell	VERB
ftr-487	162	15	by	by	ADP
ftr-487	162	16	webster	webster	PROPN
ftr-487	162	17	's	's	PART
ftr-487	162	18	that	that	SCONJ
ftr-487	162	19	the	the	DET
ftr-487	162	20	taxpayer	taxpayer	NOUN
ftr-487	162	21	should	should	AUX
ftr-487	162	22	receive	receive	VERB
ftr-487	162	23	a	a	DET
ftr-487	162	24	deduction	deduction	NOUN
ftr-487	162	25	for	for	ADP
ftr-487	162	26	its	its	PRON
ftr-487	162	27	accrued	accrue	VERB
ftr-487	162	28	but	but	CCONJ
ftr-487	162	29	unpaid	unpaid	ADJ
ftr-487	162	30	interest.38	interest.38	PROPN
ftr-487	162	31	there	there	PRON
ftr-487	162	32	has	have	AUX
ftr-487	162	33	been	be	AUX
ftr-487	162	34	much	much	ADV
ftr-487	162	35	thoughtful	thoughtful	ADJ
ftr-487	162	36	commentary	commentary	NOUN
ftr-487	162	37	on	on	ADP
ftr-487	162	38	the	the	DET
ftr-487	162	39	albertson	albertson	NOUN
ftr-487	162	40	's	's	PART
ftr-487	162	41	litigation	litigation	NOUN
ftr-487	162	42	,	,	PUNCT
ftr-487	162	43	both	both	CCONJ
ftr-487	162	44	pro	pro	ADJ
ftr-487	162	45	-	-	ADJ
ftr-487	162	46	taxpayer	taxpayer	ADJ
ftr-487	162	47	and	and	CCONJ
ftr-487	162	48	pro	pro	ADJ
ftr-487	162	49	-	-	ADJ
ftr-487	162	50	treasury	treasury	ADJ
ftr-487	162	51	.	.	PUNCT
ftr-487	163	1	i	i	PRON
ftr-487	163	2	know	know	VERB
ftr-487	163	3	of	of	ADP
ftr-487	163	4	no	no	DET
ftr-487	163	5	pro	pro	ADJ
ftr-487	163	6	-	-	ADJ
ftr-487	163	7	taxpayer	taxpayer	ADJ
ftr-487	163	8	commentator	commentator	NOUN
ftr-487	163	9	who	who	PRON
ftr-487	163	10	has	have	AUX
ftr-487	163	11	defended	defend	VERB
ftr-487	163	12	albertson	albertson	PROPN
ftr-487	163	13	's	's	PART
ftr-487	163	14	1983	1983	NUM
ftr-487	163	15	interest	interest	NOUN
ftr-487	163	16	deduction	deduction	NOUN
ftr-487	163	17	along	along	ADP
ftr-487	163	18	the	the	DET
ftr-487	163	19	mechanical	mechanical	ADJ
ftr-487	163	20	,	,	PUNCT
ftr-487	163	21	dictionary	dictionary	ADJ
ftr-487	163	22	-	-	PUNCT
ftr-487	163	23	based	base	VERB
ftr-487	163	24	lines	line	NOUN
ftr-487	163	25	suggested	suggest	VERB
ftr-487	163	26	by	by	ADP
ftr-487	163	27	professor	professor	NOUN
ftr-487	163	28	geier	geier	NOUN
ftr-487	163	29	;	;	PUNCT
ftr-487	163	30	i	i	PRON
ftr-487	163	31	know	know	VERB
ftr-487	163	32	of	of	ADP
ftr-487	163	33	no	no	DET
ftr-487	163	34	protreasury	protreasury	NOUN
ftr-487	163	35	commentator	commentator	NOUN
ftr-487	163	36	(	(	PUNCT
ftr-487	163	37	until	until	ADP
ftr-487	163	38	professor	professor	NOUN
ftr-487	163	39	geier	geier	NOUN
ftr-487	163	40	)	)	PUNCT
ftr-487	163	41	who	who	PRON
ftr-487	163	42	characterized	characterize	VERB
ftr-487	163	43	the	the	DET
ftr-487	163	44	opposing	opposing	ADJ
ftr-487	163	45	view	view	NOUN
ftr-487	163	46	in	in	ADP
ftr-487	163	47	this	this	DET
ftr-487	163	48	superficial	superficial	ADJ
ftr-487	163	49	fashion	fashion	NOUN
ftr-487	163	50	.	.	PUNCT
ftr-487	164	1	34	34	NUM
ftr-487	164	2	.	.	PUNCT
ftr-487	165	1	see	see	VERB
ftr-487	165	2	tax	tax	NOUN
ftr-487	165	3	reform	reform	NOUN
ftr-487	165	4	act	act	NOUN
ftr-487	165	5	of	of	ADP
ftr-487	165	6	1984	1984	NUM
ftr-487	165	7	,	,	PUNCT
ftr-487	165	8	pub	pub	NOUN
ftr-487	165	9	.	.	PUNCT
ftr-487	166	1	l.	l.	PROPN
ftr-487	166	2	no	no	INTJ
ftr-487	166	3	.	.	PROPN
ftr-487	167	1	98	98	NUM
ftr-487	167	2	-	-	SYM
ftr-487	167	3	369	369	NUM
ftr-487	167	4	,	,	PUNCT
ftr-487	167	5	§	§	PROPN
ftr-487	167	6	512(a	512(a	PROPN
ftr-487	167	7	)	)	PUNCT
ftr-487	167	8	,	,	PUNCT
ftr-487	167	9	98	98	NUM
ftr-487	167	10	stat	stat	NOUN
ftr-487	167	11	.	.	PUNCT
ftr-487	168	1	494	494	NUM
ftr-487	168	2	,	,	PUNCT
ftr-487	168	3	862	862	NUM
ftr-487	168	4	(	(	PUNCT
ftr-487	168	5	amending	amend	VERB
ftr-487	168	6	§	§	PROPN
ftr-487	168	7	404(b	404(b	NOUN
ftr-487	168	8	)	)	PUNCT
ftr-487	168	9	)	)	PUNCT
ftr-487	168	10	.	.	PUNCT
ftr-487	169	1	35	35	NUM
ftr-487	169	2	.	.	PUNCT
ftr-487	170	1	professor	professor	NOUN
ftr-487	170	2	geier	geier	NOUN
ftr-487	170	3	contends	contend	VERB
ftr-487	170	4	that	that	SCONJ
ftr-487	170	5	her	her	PRON
ftr-487	170	6	analysis	analysis	NOUN
ftr-487	170	7	is	be	AUX
ftr-487	170	8	fundamentally	fundamentally	ADV
ftr-487	170	9	different	different	ADJ
ftr-487	170	10	from	from	ADP
ftr-487	170	11	the	the	DET
ftr-487	170	12	ninth	ninth	ADJ
ftr-487	170	13	circuit	circuit	NOUN
ftr-487	170	14	's	's	PART
ftr-487	170	15	.	.	PUNCT
ftr-487	171	1	i	i	PRON
ftr-487	171	2	am	be	AUX
ftr-487	171	3	skeptical	skeptical	ADJ
ftr-487	171	4	that	that	SCONJ
ftr-487	171	5	this	this	PRON
ftr-487	171	6	is	be	AUX
ftr-487	171	7	so	so	ADV
ftr-487	171	8	.	.	PUNCT
ftr-487	172	1	both	both	CCONJ
ftr-487	172	2	the	the	DET
ftr-487	172	3	ninth	ninth	ADJ
ftr-487	172	4	circuit	circuit	NOUN
ftr-487	172	5	in	in	ADP
ftr-487	172	6	its	its	PRON
ftr-487	172	7	second	second	ADJ
ftr-487	172	8	albertson	albertson	NOUN
ftr-487	172	9	's	's	PART
ftr-487	172	10	opinion	opinion	NOUN
ftr-487	172	11	and	and	CCONJ
ftr-487	172	12	professor	professor	NOUN
ftr-487	172	13	geier	geier	NOUN
ftr-487	172	14	view	view	VERB
ftr-487	172	15	a	a	DET
ftr-487	172	16	broad	broad	ADJ
ftr-487	172	17	matching	matching	NOUN
ftr-487	172	18	principle	principle	NOUN
ftr-487	172	19	as	as	ADP
ftr-487	172	20	justifying	justify	VERB
ftr-487	172	21	disregard	disregard	NOUN
ftr-487	172	22	of	of	ADP
ftr-487	172	23	old	old	ADJ
ftr-487	172	24	§	§	PROPN
ftr-487	172	25	404(a	404(a	PROPN
ftr-487	172	26	)	)	PUNCT
ftr-487	172	27	's	's	PART
ftr-487	172	28	explicit	explicit	ADJ
ftr-487	172	29	limitation	limitation	NOUN
ftr-487	172	30	to	to	ADP
ftr-487	172	31	§	§	PROPN
ftr-487	172	32	162	162	NUM
ftr-487	172	33	deductions	deduction	NOUN
ftr-487	172	34	.	.	PUNCT
ftr-487	173	1	36	36	NUM
ftr-487	173	2	.	.	PUNCT
ftr-487	173	3	geier	geier	NOUN
ftr-487	173	4	,	,	PUNCT
ftr-487	173	5	supra	supra	PROPN
ftr-487	173	6	note	note	NOUN
ftr-487	173	7	1	1	NUM
ftr-487	173	8	,	,	PUNCT
ftr-487	173	9	at	at	ADP
ftr-487	173	10	519	519	NUM
ftr-487	173	11	.	.	PUNCT
ftr-487	173	12	37	37	NUM
ftr-487	173	13	.	.	PUNCT
ftr-487	174	1	i	i	PRON
ftr-487	174	2	d.	d.	PROPN
ftr-487	174	3	at	at	ADP
ftr-487	174	4	519	519	NUM
ftr-487	174	5	.	.	PUNCT
ftr-487	175	1	38	38	NUM
ftr-487	175	2	.	.	PUNCT
ftr-487	176	1	i	i	PRON
ftr-487	176	2	d.	d.	PROPN
ftr-487	176	3	at	at	ADP
ftr-487	176	4	518	518	NUM
ftr-487	176	5	.	.	PUNCT
ftr-487	177	1	[	[	X
ftr-487	177	2	vol	vol	NOUN
ftr-487	177	3	2:12	2:12	NUM
ftr-487	177	4	text	text	NOUN
ftr-487	177	5	,	,	PUNCT
ftr-487	177	6	purpose	purpose	NOUN
ftr-487	177	7	,	,	PUNCT
ftr-487	177	8	capaci	capaci	NOUN
ftr-487	177	9	.	.	PROPN
ftr-487	177	10	,	,	PUNCT
ftr-487	177	11	and	and	CCONJ
ftr-487	177	12	albertson	albertson	PROPN
ftr-487	177	13	's	's	PART
ftr-487	177	14	the	the	DET
ftr-487	177	15	pro	pro	ADJ
ftr-487	177	16	-	-	ADJ
ftr-487	177	17	albertson	albertson	NOUN
ftr-487	177	18	's	's	PART
ftr-487	177	19	position	position	NOUN
ftr-487	177	20	is	be	AUX
ftr-487	177	21	far	far	ADV
ftr-487	177	22	more	more	ADV
ftr-487	177	23	serious	serious	ADJ
ftr-487	177	24	than	than	ADP
ftr-487	177	25	professor	professor	NOUN
ftr-487	177	26	geier	geier	NOUN
ftr-487	177	27	's	's	PART
ftr-487	177	28	caricature	caricature	NOUN
ftr-487	177	29	would	would	AUX
ftr-487	177	30	indicate	indicate	VERB
ftr-487	177	31	:	:	PUNCT
ftr-487	177	32	for	for	ADP
ftr-487	177	33	1983	1983	NUM
ftr-487	177	34	,	,	PUNCT
ftr-487	177	35	the	the	DET
ftr-487	177	36	year	year	NOUN
ftr-487	177	37	at	at	ADP
ftr-487	177	38	issue	issue	NOUN
ftr-487	177	39	in	in	ADP
ftr-487	177	40	albertson	albertson	PROPN
ftr-487	177	41	's	's	PART
ftr-487	177	42	,	,	PUNCT
ftr-487	177	43	the	the	DET
ftr-487	177	44	statute	statute	NOUN
ftr-487	177	45	delayed	delay	VERB
ftr-487	177	46	deductibility	deductibility	NOUN
ftr-487	177	47	only	only	ADV
ftr-487	177	48	for	for	ADP
ftr-487	177	49	those	those	DET
ftr-487	177	50	deferred	defer	VERB
ftr-487	177	51	compensation	compensation	NOUN
ftr-487	177	52	items	item	NOUN
ftr-487	177	53	governed	govern	VERB
ftr-487	177	54	by	by	ADP
ftr-487	177	55	section	section	NOUN
ftr-487	177	56	162	162	NUM
ftr-487	177	57	;	;	PUNCT
ftr-487	177	58	interest	interest	NOUN
ftr-487	177	59	is	be	AUX
ftr-487	177	60	governed	govern	VERB
ftr-487	177	61	by	by	ADP
ftr-487	177	62	section	section	NOUN
ftr-487	177	63	163	163	NUM
ftr-487	177	64	.	.	PUNCT
ftr-487	178	1	congress	congress	PROPN
ftr-487	178	2	,	,	PUNCT
ftr-487	178	3	however	however	ADV
ftr-487	178	4	inartfully,3	inartfully,3	VERB
ftr-487	178	5	9	9	NUM
ftr-487	178	6	brought	bring	VERB
ftr-487	178	7	interest	interest	NOUN
ftr-487	178	8	within	within	ADP
ftr-487	178	9	the	the	DET
ftr-487	178	10	rule	rule	NOUN
ftr-487	178	11	of	of	ADP
ftr-487	178	12	delayed	delay	VERB
ftr-487	178	13	deductibility	deductibility	NOUN
ftr-487	178	14	starting	start	VERB
ftr-487	178	15	in	in	ADP
ftr-487	178	16	1984	1984	NUM
ftr-487	178	17	.	.	PUNCT
ftr-487	179	1	there	there	PRON
ftr-487	179	2	are	be	VERB
ftr-487	179	3	reasonable	reasonable	ADJ
ftr-487	179	4	policy	policy	NOUN
ftr-487	179	5	justifications	justification	NOUN
ftr-487	179	6	for	for	ADP
ftr-487	179	7	the	the	DET
ftr-487	179	8	rule	rule	NOUN
ftr-487	179	9	embodied	embody	VERB
ftr-487	179	10	in	in	ADP
ftr-487	179	11	the	the	DET
ftr-487	179	12	older	old	ADJ
ftr-487	179	13	,	,	PUNCT
ftr-487	179	14	pre-1984	pre-1984	NOUN
ftr-487	179	15	version	version	PROPN
ftr-487	179	16	of	of	ADP
ftr-487	179	17	section	section	NOUN
ftr-487	179	18	404	404	NUM
ftr-487	179	19	.	.	PUNCT
ftr-487	180	1	it	it	PRON
ftr-487	180	2	was	be	AUX
ftr-487	180	3	not	not	PART
ftr-487	180	4	the	the	DET
ftr-487	180	5	role	role	NOUN
ftr-487	180	6	of	of	ADP
ftr-487	180	7	the	the	DET
ftr-487	180	8	courts	court	NOUN
ftr-487	180	9	to	to	PART
ftr-487	180	10	make	make	VERB
ftr-487	180	11	the	the	DET
ftr-487	180	12	new	new	ADJ
ftr-487	180	13	interest	interest	NOUN
ftr-487	180	14	-	-	PUNCT
ftr-487	180	15	inclusive	inclusive	ADJ
ftr-487	180	16	rule	rule	NOUN
ftr-487	180	17	of	of	ADP
ftr-487	180	18	delayed	delay	VERB
ftr-487	180	19	deductibility	deductibility	NOUN
ftr-487	180	20	retroactive	retroactive	ADJ
ftr-487	180	21	to	to	ADP
ftr-487	180	22	1983	1983	NUM
ftr-487	180	23	when	when	SCONJ
ftr-487	180	24	congress	congress	PROPN
ftr-487	180	25	made	make	VERB
ftr-487	180	26	the	the	DET
ftr-487	180	27	new	new	ADJ
ftr-487	180	28	rule	rule	NOUN
ftr-487	180	29	retroactive	retroactive	ADJ
ftr-487	180	30	to	to	ADP
ftr-487	180	31	1984	1984	NUM
ftr-487	180	32	.	.	PUNCT
ftr-487	181	1	when	when	SCONJ
ftr-487	181	2	it	it	PRON
ftr-487	181	3	addresses	address	VERB
ftr-487	181	4	an	an	DET
ftr-487	181	5	issue	issue	NOUN
ftr-487	181	6	explicitly	explicitly	ADV
ftr-487	181	7	,	,	PUNCT
ftr-487	181	8	the	the	DET
ftr-487	181	9	text	text	NOUN
ftr-487	181	10	of	of	ADP
ftr-487	181	11	the	the	DET
ftr-487	181	12	code	code	NOUN
ftr-487	181	13	is	be	AUX
ftr-487	181	14	the	the	DET
ftr-487	181	15	paramount	paramount	ADJ
ftr-487	181	16	expression	expression	NOUN
ftr-487	181	17	of	of	ADP
ftr-487	181	18	the	the	DET
ftr-487	181	19	tax	tax	NOUN
ftr-487	181	20	law	law	NOUN
ftr-487	181	21	.	.	PUNCT
ftr-487	182	1	ill	ill	ADJ
ftr-487	182	2	.	.	PUNCT
ftr-487	183	1	the	the	DET
ftr-487	183	2	issue	issue	NOUN
ftr-487	183	3	of	of	ADP
ftr-487	183	4	institutional	institutional	ADJ
ftr-487	183	5	capacity	capacity	NOUN
ftr-487	183	6	as	as	SCONJ
ftr-487	183	7	professor	professor	NOUN
ftr-487	183	8	geier	geier	NOUN
ftr-487	183	9	correctly	correctly	ADV
ftr-487	183	10	notes	note	VERB
ftr-487	183	11	,	,	PUNCT
ftr-487	183	12	this	this	DET
ftr-487	183	13	line	line	NOUN
ftr-487	183	14	of	of	ADP
ftr-487	183	15	discussion	discussion	NOUN
ftr-487	183	16	ultimately	ultimately	ADV
ftr-487	183	17	leads	lead	VERB
ftr-487	183	18	to	to	ADP
ftr-487	183	19	the	the	DET
ftr-487	183	20	question	question	NOUN
ftr-487	183	21	of	of	ADP
ftr-487	183	22	relative	relative	ADJ
ftr-487	183	23	institutional	institutional	ADJ
ftr-487	183	24	capacities	capacity	NOUN
ftr-487	183	25	,	,	PUNCT
ftr-487	183	26	i.e.	i.e.	X
ftr-487	183	27	,	,	PUNCT
ftr-487	183	28	the	the	DET
ftr-487	183	29	normative	normative	ADJ
ftr-487	183	30	roles	role	NOUN
ftr-487	183	31	of	of	ADP
ftr-487	183	32	the	the	DET
ftr-487	183	33	congress	congress	PROPN
ftr-487	183	34	and	and	CCONJ
ftr-487	183	35	the	the	DET
ftr-487	183	36	courts	court	NOUN
ftr-487	183	37	in	in	ADP
ftr-487	183	38	molding	mold	VERB
ftr-487	183	39	the	the	DET
ftr-487	183	40	tax	tax	NOUN
ftr-487	183	41	law	law	NOUN
ftr-487	183	42	.	.	PUNCT
ftr-487	184	1	in	in	ADP
ftr-487	184	2	my	my	PRON
ftr-487	184	3	critique	critique	NOUN
ftr-487	184	4	of	of	ADP
ftr-487	184	5	the	the	DET
ftr-487	184	6	ninth	ninth	ADJ
ftr-487	184	7	circuit	circuit	PROPN
ftr-487	184	8	's	's	PART
ftr-487	184	9	albertson	albertson	NOUN
ftr-487	184	10	's	's	PART
ftr-487	184	11	decision	decision	NOUN
ftr-487	184	12	,	,	PUNCT
ftr-487	184	13	i	i	PRON
ftr-487	184	14	pointed	point	VERB
ftr-487	184	15	to	to	ADP
ftr-487	184	16	the	the	DET
ftr-487	184	17	history	history	NOUN
ftr-487	184	18	of	of	ADP
ftr-487	184	19	section	section	NOUN
ftr-487	184	20	404(a)-which	404(a)-which	PROPN
ftr-487	184	21	congress	congress	PROPN
ftr-487	184	22	had	have	AUX
ftr-487	184	23	already	already	ADV
ftr-487	184	24	changed	change	VERB
ftr-487	184	25	before	before	SCONJ
ftr-487	184	26	the	the	DET
ftr-487	184	27	albertson	albertson	NOUN
ftr-487	184	28	's	's	PART
ftr-487	184	29	litigation	litigation	NOUN
ftr-487	184	30	began	begin	VERB
ftr-487	184	31	-	-	PUNCT
ftr-487	184	32	as	as	ADP
ftr-487	184	33	indicating	indicate	VERB
ftr-487	184	34	the	the	DET
ftr-487	184	35	code	code	NOUN
ftr-487	184	36	's	's	PART
ftr-487	184	37	great	great	ADJ
ftr-487	184	38	amenability	amenability	NOUN
ftr-487	184	39	to	to	ADP
ftr-487	184	40	legislative	legislative	ADJ
ftr-487	184	41	correction	correction	NOUN
ftr-487	184	42	.	.	PUNCT
ftr-487	185	1	congress	congress	PROPN
ftr-487	185	2	'	'	PART
ftr-487	185	3	willingness	willingness	NOUN
ftr-487	185	4	and	and	CCONJ
ftr-487	185	5	ability	ability	NOUN
ftr-487	185	6	to	to	PART
ftr-487	185	7	remold	remold	VERB
ftr-487	185	8	tax	tax	NOUN
ftr-487	185	9	law	law	NOUN
ftr-487	185	10	,	,	PUNCT
ftr-487	185	11	i	i	PRON
ftr-487	185	12	argued	argue	VERB
ftr-487	185	13	,	,	PUNCT
ftr-487	185	14	counsels	counsel	VERB
ftr-487	185	15	a	a	DET
ftr-487	185	16	restrained	restrained	ADJ
ftr-487	185	17	role	role	NOUN
ftr-487	185	18	for	for	ADP
ftr-487	185	19	the	the	DET
ftr-487	185	20	courts	court	NOUN
ftr-487	185	21	.	.	PUNCT
ftr-487	186	1	if	if	SCONJ
ftr-487	186	2	the	the	DET
ftr-487	186	3	courts	court	NOUN
ftr-487	186	4	'	'	PART
ftr-487	186	5	implementation	implementation	NOUN
ftr-487	186	6	of	of	ADP
ftr-487	186	7	the	the	DET
ftr-487	186	8	code	code	NOUN
ftr-487	186	9	's	's	PART
ftr-487	186	10	literal	literal	ADJ
ftr-487	186	11	command	command	NOUN
ftr-487	186	12	produces	produce	VERB
ftr-487	186	13	results	result	NOUN
ftr-487	186	14	congress	congress	PROPN
ftr-487	186	15	finds	find	VERB
ftr-487	186	16	unpalatable	unpalatable	ADJ
ftr-487	186	17	,	,	PUNCT
ftr-487	186	18	congress	congress	PROPN
ftr-487	186	19	will	will	AUX
ftr-487	186	20	change	change	VERB
ftr-487	186	21	the	the	DET
ftr-487	186	22	code	code	NOUN
ftr-487	186	23	.	.	PUNCT
ftr-487	186	24	'	'	PUNCT
ftr-487	187	1	°	°	PROPN
ftr-487	187	2	in	in	ADP
ftr-487	187	3	contrast	contrast	NOUN
ftr-487	187	4	,	,	PUNCT
ftr-487	187	5	professor	professor	NOUN
ftr-487	187	6	geier	geier	NOUN
ftr-487	187	7	envisions	envision	VERB
ftr-487	187	8	the	the	DET
ftr-487	187	9	courts	court	NOUN
ftr-487	187	10	vigorously	vigorously	ADV
ftr-487	187	11	shaping	shape	VERB
ftr-487	187	12	the	the	DET
ftr-487	187	13	tax	tax	NOUN
ftr-487	187	14	law	law	NOUN
ftr-487	187	15	in	in	ADP
ftr-487	187	16	its	its	PRON
ftr-487	187	17	structural	structural	ADJ
ftr-487	187	18	aspects	aspect	NOUN
ftr-487	187	19	rather	rather	ADV
ftr-487	187	20	than	than	ADP
ftr-487	187	21	deferentially	deferentially	ADV
ftr-487	187	22	applying	apply	VERB
ftr-487	187	23	the	the	DET
ftr-487	187	24	code	code	NOUN
ftr-487	187	25	as	as	SCONJ
ftr-487	187	26	congress	congress	PROPN
ftr-487	187	27	enacts	enact	VERB
ftr-487	187	28	it	it	PRON
ftr-487	187	29	.	.	PUNCT
ftr-487	188	1	among	among	ADP
ftr-487	188	2	the	the	DET
ftr-487	188	3	factors	factor	NOUN
ftr-487	188	4	professor	professor	NOUN
ftr-487	188	5	geier	geier	NOUN
ftr-487	188	6	cites	cite	VERB
ftr-487	188	7	to	to	PART
ftr-487	188	8	support	support	VERB
ftr-487	188	9	a	a	DET
ftr-487	188	10	proactive	proactive	ADJ
ftr-487	188	11	role	role	NOUN
ftr-487	188	12	for	for	ADP
ftr-487	188	13	the	the	DET
ftr-487	188	14	courts	court	NOUN
ftr-487	188	15	in	in	ADP
ftr-487	188	16	tax	tax	NOUN
ftr-487	188	17	controversies	controversy	NOUN
ftr-487	188	18	are	be	AUX
ftr-487	188	19	the	the	DET
ftr-487	188	20	inherent	inherent	ADJ
ftr-487	188	21	limits	limit	NOUN
ftr-487	188	22	of	of	ADP
ftr-487	188	23	language,4	language,4	NOUN
ftr-487	188	24	the	the	DET
ftr-487	188	25	"	"	PUNCT
ftr-487	188	26	cumbersome	cumbersome	ADJ
ftr-487	188	27	"	"	PUNCT
ftr-487	188	28	nature	nature	NOUN
ftr-487	188	29	of	of	ADP
ftr-487	188	30	the	the	DET
ftr-487	188	31	legislative	legislative	ADJ
ftr-487	188	32	process,4	process,4	NOUN
ftr-487	188	33	the	the	DET
ftr-487	188	34	political	political	ADJ
ftr-487	188	35	freedom	freedom	NOUN
ftr-487	188	36	of	of	ADP
ftr-487	188	37	congress	congress	PROPN
ftr-487	188	38	in	in	ADP
ftr-487	188	39	passing	pass	VERB
ftr-487	188	40	structural	structural	ADJ
ftr-487	188	41	(	(	PUNCT
ftr-487	188	42	as	as	SCONJ
ftr-487	188	43	opposed	oppose	VERB
ftr-487	188	44	to	to	ADP
ftr-487	188	45	policy	policy	NOUN
ftr-487	188	46	)	)	PUNCT
ftr-487	188	47	provisions,43	provisions,43	VERB
ftr-487	188	48	the	the	DET
ftr-487	188	49	expanding	expand	VERB
ftr-487	188	50	bulk	bulk	NOUN
ftr-487	188	51	of	of	ADP
ftr-487	188	52	the	the	DET
ftr-487	188	53	code	code	NOUN
ftr-487	188	54	as	as	SCONJ
ftr-487	188	55	congress	congress	PROPN
ftr-487	188	56	repeatedly	repeatedly	ADV
ftr-487	188	57	amends	amend	VERB
ftr-487	188	58	it,4	it,4	PROPN
ftr-487	188	59	aggressive	aggressive	ADJ
ftr-487	188	60	tax	tax	NOUN
ftr-487	188	61	advisors	advisor	NOUN
ftr-487	188	62	'	'	PART
ftr-487	188	63	ability	ability	NOUN
ftr-487	188	64	to	to	PART
ftr-487	188	65	manipulate	manipulate	VERB
ftr-487	188	66	an	an	DET
ftr-487	188	67	increasingly	increasingly	ADV
ftr-487	188	68	complicated	complicated	ADJ
ftr-487	188	69	tax	tax	NOUN
ftr-487	188	70	statute,45	statute,45	NOUN
ftr-487	188	71	and	and	CCONJ
ftr-487	188	72	revenue	revenue	NOUN
ftr-487	188	73	constraints.46	constraints.46	PROPN
ftr-487	188	74	professor	professor	PROPN
ftr-487	188	75	geier	geier	NOUN
ftr-487	188	76	takes	take	VERB
ftr-487	188	77	particular	particular	ADJ
ftr-487	188	78	aim	aim	NOUN
ftr-487	188	79	at	at	ADP
ftr-487	188	80	my	my	PRON
ftr-487	188	81	observation	observation	NOUN
ftr-487	188	82	that	that	SCONJ
ftr-487	188	83	the	the	DET
ftr-487	188	84	albertson	albertson	NOUN
ftr-487	188	85	's	's	PART
ftr-487	188	86	saga	saga	NOUN
ftr-487	188	87	indicates	indicate	VERB
ftr-487	188	88	the	the	DET
ftr-487	188	89	code	code	NOUN
ftr-487	188	90	's	's	PART
ftr-487	188	91	susceptibility	susceptibility	NOUN
ftr-487	188	92	to	to	ADP
ftr-487	188	93	legislative	legislative	ADJ
ftr-487	188	94	correction	correction	NOUN
ftr-487	188	95	,	,	PUNCT
ftr-487	188	96	declaring	declare	VERB
ftr-487	188	97	this	this	DET
ftr-487	188	98	approach	approach	NOUN
ftr-487	188	99	"	"	PUNCT
ftr-487	188	100	far	far	ADV
ftr-487	188	101	too	too	ADV
ftr-487	188	102	facile	facile	ADJ
ftr-487	188	103	"	"	PUNCT
ftr-487	188	104	in	in	ADP
ftr-487	188	105	a	a	DET
ftr-487	188	106	39	39	NUM
ftr-487	188	107	.	.	PUNCT
ftr-487	189	1	see	see	VERB
ftr-487	189	2	zelinsky	zelinsky	ADJ
ftr-487	189	3	,	,	PUNCT
ftr-487	189	4	language	language	NOUN
ftr-487	189	5	,	,	PUNCT
ftr-487	189	6	supra	supra	PROPN
ftr-487	189	7	note	note	NOUN
ftr-487	189	8	33	33	NUM
ftr-487	189	9	,	,	PUNCT
ftr-487	189	10	at	at	ADP
ftr-487	189	11	1698	1698	NUM
ftr-487	189	12	-	-	SYM
ftr-487	189	13	99	99	NUM
ftr-487	189	14	.	.	NOUN
ftr-487	189	15	40	40	NUM
ftr-487	189	16	.	.	PUNCT
ftr-487	190	1	see	see	VERB
ftr-487	190	2	i	i	PRON
ftr-487	190	3	d.	d.	PROPN
ftr-487	190	4	at	at	ADP
ftr-487	190	5	1700	1700	NUM
ftr-487	190	6	.	.	PUNCT
ftr-487	191	1	41	41	NUM
ftr-487	191	2	.	.	PUNCT
ftr-487	192	1	see	see	VERB
ftr-487	192	2	geier	geier	NOUN
ftr-487	192	3	,	,	PUNCT
ftr-487	192	4	supra	supra	PROPN
ftr-487	192	5	note	note	NOUN
ftr-487	192	6	1	1	NUM
ftr-487	192	7	,	,	PUNCT
ftr-487	192	8	at	at	ADP
ftr-487	192	9	508	508	NUM
ftr-487	192	10	.	.	PUNCT
ftr-487	193	1	42	42	NUM
ftr-487	193	2	.	.	PUNCT
ftr-487	194	1	i	i	PRON
ftr-487	194	2	d.	d.	PROPN
ftr-487	194	3	at	at	ADP
ftr-487	194	4	511	511	NUM
ftr-487	194	5	.	.	PUNCT
ftr-487	195	1	43	43	NUM
ftr-487	195	2	.	.	PUNCT
ftr-487	196	1	see	see	VERB
ftr-487	196	2	i	i	PRON
ftr-487	196	3	d.	d.	PROPN
ftr-487	196	4	at	at	ADP
ftr-487	196	5	508	508	NUM
ftr-487	196	6	-	-	SYM
ftr-487	196	7	09	09	NUM
ftr-487	196	8	.	.	PUNCT
ftr-487	197	1	44	44	NUM
ftr-487	197	2	.	.	PUNCT
ftr-487	198	1	i	i	PRON
ftr-487	198	2	d.	d.	PROPN
ftr-487	198	3	at	at	ADP
ftr-487	198	4	511	511	NUM
ftr-487	198	5	.	.	PUNCT
ftr-487	199	1	45	45	NUM
ftr-487	199	2	.	.	PUNCT
ftr-487	200	1	i	i	PRON
ftr-487	200	2	d.	d.	PROPN
ftr-487	200	3	at	at	ADP
ftr-487	200	4	511	511	NUM
ftr-487	200	5	-	-	SYM
ftr-487	200	6	12	12	NUM
ftr-487	200	7	.	.	PUNCT
ftr-487	201	1	46	46	NUM
ftr-487	201	2	.	.	PUNCT
ftr-487	202	1	i	i	PRON
ftr-487	202	2	d.	d.	PROPN
ftr-487	202	3	at	at	ADP
ftr-487	202	4	511	511	NUM
ftr-487	202	5	n.62	n.62	NOUN
ftr-487	202	6	.	.	PUNCT
ftr-487	203	1	19961	19961	NUM
ftr-487	203	2	florida	florida	PROPN
ftr-487	203	3	tax	tax	NOUN
ftr-487	203	4	review	review	NOUN
ftr-487	203	5	world	world	NOUN
ftr-487	203	6	where	where	SCONJ
ftr-487	203	7	congress	congress	PROPN
ftr-487	203	8	must	must	AUX
ftr-487	203	9	balance	balance	VERB
ftr-487	203	10	any	any	DET
ftr-487	203	11	revenue	revenue	NOUN
ftr-487	203	12	-	-	PUNCT
ftr-487	203	13	losing	lose	VERB
ftr-487	203	14	legislation	legislation	NOUN
ftr-487	203	15	it	it	PRON
ftr-487	203	16	adopts	adopt	VERB
ftr-487	203	17	with	with	ADP
ftr-487	203	18	an	an	DET
ftr-487	203	19	offsetting	offset	VERB
ftr-487	203	20	revenue	revenue	NOUN
ftr-487	203	21	gain.47	gain.47	PROPN
ftr-487	203	22	of	of	ADP
ftr-487	203	23	course	course	NOUN
ftr-487	203	24	,	,	PUNCT
ftr-487	203	25	most	most	ADJ
ftr-487	203	26	of	of	ADP
ftr-487	203	27	the	the	DET
ftr-487	203	28	courts	court	NOUN
ftr-487	203	29	'	'	PART
ftr-487	203	30	day	day	NOUN
ftr-487	203	31	-	-	PUNCT
ftr-487	203	32	to	to	ADP
ftr-487	203	33	-	-	PUNCT
ftr-487	203	34	day	day	NOUN
ftr-487	203	35	business	business	NOUN
ftr-487	203	36	in	in	ADP
ftr-487	203	37	tax	tax	NOUN
ftr-487	203	38	matters	matter	NOUN
ftr-487	203	39	is	be	AUX
ftr-487	203	40	not	not	PART
ftr-487	203	41	as	as	ADV
ftr-487	203	42	contentious	contentious	ADJ
ftr-487	203	43	as	as	ADP
ftr-487	203	44	albertson	albertson	NOUN
ftr-487	203	45	's	's	PART
ftr-487	203	46	,	,	PUNCT
ftr-487	203	47	for	for	ADP
ftr-487	203	48	example	example	NOUN
ftr-487	203	49	,	,	PUNCT
ftr-487	203	50	the	the	DET
ftr-487	203	51	application	application	NOUN
ftr-487	203	52	of	of	ADP
ftr-487	203	53	uncontroverted	uncontroverted	ADJ
ftr-487	203	54	legal	legal	ADJ
ftr-487	203	55	principles	principle	NOUN
ftr-487	203	56	to	to	ADP
ftr-487	203	57	particular	particular	ADJ
ftr-487	203	58	factual	factual	ADJ
ftr-487	203	59	settings	setting	NOUN
ftr-487	203	60	,	,	PUNCT
ftr-487	203	61	the	the	DET
ftr-487	203	62	resolution	resolution	NOUN
ftr-487	203	63	of	of	ADP
ftr-487	203	64	statutory	statutory	ADJ
ftr-487	203	65	ambiguities	ambiguity	NOUN
ftr-487	203	66	and	and	CCONJ
ftr-487	203	67	conflicts	conflict	NOUN
ftr-487	203	68	,	,	PUNCT
ftr-487	203	69	the	the	DET
ftr-487	203	70	filling	filling	NOUN
ftr-487	203	71	of	of	ADP
ftr-487	203	72	gaps	gap	NOUN
ftr-487	203	73	in	in	ADP
ftr-487	203	74	the	the	DET
ftr-487	203	75	statutory	statutory	ADJ
ftr-487	203	76	and	and	CCONJ
ftr-487	203	77	administrative	administrative	ADJ
ftr-487	203	78	framework	framework	NOUN
ftr-487	203	79	.	.	PUNCT
ftr-487	204	1	cases	case	NOUN
ftr-487	204	2	like	like	ADP
ftr-487	204	3	albertson	albertson	PROPN
ftr-487	204	4	's	's	PART
ftr-487	204	5	are	be	AUX
ftr-487	204	6	so	so	ADV
ftr-487	204	7	valuable	valuable	ADJ
ftr-487	204	8	precisely	precisely	ADV
ftr-487	204	9	because	because	SCONJ
ftr-487	204	10	the	the	DET
ftr-487	204	11	choices	choice	NOUN
ftr-487	204	12	are	be	AUX
ftr-487	204	13	rarely	rarely	ADV
ftr-487	204	14	posed	pose	VERB
ftr-487	204	15	as	as	ADV
ftr-487	204	16	starkly	starkly	ADV
ftr-487	204	17	as	as	SCONJ
ftr-487	204	18	the	the	DET
ftr-487	204	19	ninth	ninth	ADJ
ftr-487	204	20	circuit	circuit	NOUN
ftr-487	204	21	ultimately	ultimately	ADV
ftr-487	204	22	perceived	perceive	VERB
ftr-487	204	23	them	they	PRON
ftr-487	204	24	:	:	PUNCT
ftr-487	204	25	the	the	DET
ftr-487	204	26	terminology	terminology	NOUN
ftr-487	204	27	of	of	ADP
ftr-487	204	28	the	the	DET
ftr-487	204	29	code	code	NOUN
ftr-487	204	30	unequivocally	unequivocally	ADV
ftr-487	204	31	pointing	point	VERB
ftr-487	204	32	in	in	ADP
ftr-487	204	33	one	one	NUM
ftr-487	204	34	direction	direction	NOUN
ftr-487	204	35	(	(	PUNCT
ftr-487	204	36	immediate	immediate	ADJ
ftr-487	204	37	deductibility	deductibility	NOUN
ftr-487	204	38	)	)	PUNCT
ftr-487	204	39	,	,	PUNCT
ftr-487	204	40	the	the	DET
ftr-487	204	41	court	court	NOUN
ftr-487	204	42	's	's	PART
ftr-487	204	43	judgment	judgment	NOUN
ftr-487	204	44	-	-	PUNCT
ftr-487	204	45	couched	couch	VERB
ftr-487	204	46	as	as	ADP
ftr-487	204	47	underlying	underlie	VERB
ftr-487	204	48	statutory	statutory	ADJ
ftr-487	204	49	purpose	purpose	NOUN
ftr-487	204	50	-	-	PUNCT
ftr-487	204	51	leading	lead	VERB
ftr-487	204	52	to	to	ADP
ftr-487	204	53	the	the	DET
ftr-487	204	54	other	other	ADJ
ftr-487	204	55	(	(	PUNCT
ftr-487	204	56	delayed	delay	VERB
ftr-487	204	57	deductibility	deductibility	NOUN
ftr-487	204	58	)	)	PUNCT
ftr-487	204	59	.	.	PUNCT
ftr-487	205	1	it	it	PRON
ftr-487	205	2	is	be	AUX
ftr-487	205	3	in	in	ADP
ftr-487	205	4	these	these	DET
ftr-487	205	5	infrequent	infrequent	ADJ
ftr-487	205	6	but	but	CCONJ
ftr-487	205	7	important	important	ADJ
ftr-487	205	8	settings	setting	NOUN
ftr-487	205	9	that	that	PRON
ftr-487	205	10	we	we	PRON
ftr-487	205	11	must	must	AUX
ftr-487	205	12	decide	decide	VERB
ftr-487	205	13	which	which	DET
ftr-487	205	14	institutioncongress	institutioncongress	NOUN
ftr-487	205	15	or	or	CCONJ
ftr-487	205	16	the	the	DET
ftr-487	205	17	judiciary	judiciary	NOUN
ftr-487	205	18	-	-	PUNCT
ftr-487	205	19	has	have	VERB
ftr-487	205	20	fundamental	fundamental	ADJ
ftr-487	205	21	responsibility	responsibility	NOUN
ftr-487	205	22	for	for	ADP
ftr-487	205	23	making	make	VERB
ftr-487	205	24	the	the	DET
ftr-487	205	25	tax	tax	NOUN
ftr-487	205	26	law	law	NOUN
ftr-487	205	27	.	.	PUNCT
ftr-487	206	1	professor	professor	NOUN
ftr-487	206	2	geier	geier	NOUN
ftr-487	206	3	's	's	PART
ftr-487	206	4	reasons	reason	NOUN
ftr-487	206	5	for	for	ADP
ftr-487	206	6	assigning	assign	VERB
ftr-487	206	7	to	to	ADP
ftr-487	206	8	the	the	DET
ftr-487	206	9	courts	court	NOUN
ftr-487	206	10	the	the	DET
ftr-487	206	11	more	more	ADV
ftr-487	206	12	proactive	proactive	ADJ
ftr-487	206	13	role	role	NOUN
ftr-487	206	14	are	be	AUX
ftr-487	206	15	not	not	PART
ftr-487	206	16	persuasive	persuasive	ADJ
ftr-487	206	17	.	.	PUNCT
ftr-487	207	1	as	as	ADP
ftr-487	207	2	professor	professor	NOUN
ftr-487	207	3	geier	geier	NOUN
ftr-487	207	4	notes	note	NOUN
ftr-487	207	5	,	,	PUNCT
ftr-487	207	6	language	language	NOUN
ftr-487	207	7	has	have	VERB
ftr-487	207	8	its	its	PRON
ftr-487	207	9	limitations	limitation	NOUN
ftr-487	207	10	;	;	PUNCT
ftr-487	207	11	"	"	PUNCT
ftr-487	207	12	indeed	indeed	ADV
ftr-487	207	13	,	,	PUNCT
ftr-487	207	14	legal	legal	ADJ
ftr-487	207	15	scholars	scholar	NOUN
ftr-487	207	16	have	have	AUX
ftr-487	207	17	in	in	ADP
ftr-487	207	18	recent	recent	ADJ
ftr-487	207	19	years	year	NOUN
ftr-487	207	20	developed	develop	VERB
ftr-487	207	21	an	an	DET
ftr-487	207	22	extensive	extensive	ADJ
ftr-487	207	23	literature	literature	NOUN
ftr-487	207	24	exploring	explore	VERB
ftr-487	207	25	these	these	DET
ftr-487	207	26	limitations	limitation	NOUN
ftr-487	207	27	and	and	CCONJ
ftr-487	207	28	their	their	PRON
ftr-487	207	29	implications	implication	NOUN
ftr-487	207	30	for	for	ADP
ftr-487	207	31	the	the	DET
ftr-487	207	32	legal	legal	ADJ
ftr-487	207	33	system.49	system.49	NOUN
ftr-487	207	34	but	but	CCONJ
ftr-487	207	35	,	,	PUNCT
ftr-487	207	36	these	these	DET
ftr-487	207	37	concerns	concern	NOUN
ftr-487	207	38	do	do	AUX
ftr-487	207	39	not	not	PART
ftr-487	207	40	help	help	VERB
ftr-487	207	41	decide	decide	VERB
ftr-487	207	42	the	the	DET
ftr-487	207	43	relative	relative	ADJ
ftr-487	207	44	strengths	strength	NOUN
ftr-487	207	45	of	of	ADP
ftr-487	207	46	judges	judge	NOUN
ftr-487	207	47	and	and	CCONJ
ftr-487	207	48	legislators	legislator	NOUN
ftr-487	207	49	:	:	PUNCT
ftr-487	207	50	they	they	PRON
ftr-487	207	51	use	use	VERB
ftr-487	207	52	the	the	DET
ftr-487	207	53	same	same	ADJ
ftr-487	207	54	language	language	NOUN
ftr-487	207	55	.	.	PUNCT
ftr-487	208	1	there	there	PRON
ftr-487	208	2	is	be	VERB
ftr-487	208	3	no	no	DET
ftr-487	208	4	reason	reason	NOUN
ftr-487	208	5	for	for	SCONJ
ftr-487	208	6	language	language	NOUN
ftr-487	208	7	in	in	ADP
ftr-487	208	8	the	the	DET
ftr-487	208	9	hands	hand	NOUN
ftr-487	208	10	of	of	ADP
ftr-487	208	11	judges	judge	NOUN
ftr-487	208	12	to	to	PART
ftr-487	208	13	be	be	AUX
ftr-487	208	14	more	more	ADV
ftr-487	208	15	determinant	determinant	ADJ
ftr-487	208	16	,	,	PUNCT
ftr-487	208	17	less	less	ADV
ftr-487	208	18	problematic	problematic	ADJ
ftr-487	208	19	than	than	ADP
ftr-487	208	20	in	in	ADP
ftr-487	208	21	the	the	DET
ftr-487	208	22	hands	hand	NOUN
ftr-487	208	23	of	of	ADP
ftr-487	208	24	legislators	legislator	NOUN
ftr-487	208	25	.	.	PUNCT
ftr-487	209	1	professor	professor	NOUN
ftr-487	209	2	geier	geier	NOUN
ftr-487	209	3	argues	argue	VERB
ftr-487	209	4	that	that	SCONJ
ftr-487	209	5	statutory	statutory	ADJ
ftr-487	209	6	terminology	terminology	NOUN
ftr-487	209	7	is	be	AUX
ftr-487	209	8	"	"	PUNCT
ftr-487	209	9	self	self	NOUN
ftr-487	209	10	-	-	PUNCT
ftr-487	209	11	executing	execute	VERB
ftr-487	209	12	,	,	PUNCT
ftr-487	209	13	"	"	PUNCT
ftr-487	209	14	while	while	SCONJ
ftr-487	209	15	judicial	judicial	ADJ
ftr-487	209	16	writing	writing	NOUN
ftr-487	209	17	is	be	AUX
ftr-487	209	18	"	"	PUNCT
ftr-487	209	19	expository	expository	NOUN
ftr-487	209	20	.	.	PUNCT
ftr-487	209	21	'	'	PUNCT
ftr-487	210	1	50	50	NUM
ftr-487	210	2	assuming	assume	VERB
ftr-487	210	3	that	that	SCONJ
ftr-487	210	4	distinction	distinction	NOUN
ftr-487	210	5	to	to	PART
ftr-487	210	6	be	be	AUX
ftr-487	210	7	true	true	ADJ
ftr-487	210	8	,	,	PUNCT
ftr-487	210	9	it	it	PRON
ftr-487	210	10	is	be	AUX
ftr-487	210	11	unclear	unclear	ADJ
ftr-487	210	12	why	why	SCONJ
ftr-487	210	13	it	it	PRON
ftr-487	210	14	is	be	AUX
ftr-487	210	15	meaningful	meaningful	ADJ
ftr-487	210	16	:	:	PUNCT
ftr-487	210	17	self	self	NOUN
ftr-487	210	18	-	-	PUNCT
ftr-487	210	19	executing	execute	VERB
ftr-487	210	20	language	language	NOUN
ftr-487	210	21	may	may	AUX
ftr-487	210	22	be	be	AUX
ftr-487	210	23	preferable	preferable	ADJ
ftr-487	210	24	for	for	ADP
ftr-487	210	25	purposes	purpose	NOUN
ftr-487	210	26	of	of	ADP
ftr-487	210	27	the	the	DET
ftr-487	210	28	tax	tax	NOUN
ftr-487	210	29	law	law	NOUN
ftr-487	210	30	.	.	PUNCT
ftr-487	211	1	important	important	ADJ
ftr-487	211	2	instances	instance	NOUN
ftr-487	211	3	of	of	ADP
ftr-487	211	4	judicial	judicial	ADJ
ftr-487	211	5	exposition	exposition	NOUN
ftr-487	211	6	in	in	ADP
ftr-487	211	7	tax	tax	NOUN
ftr-487	211	8	cases	case	NOUN
ftr-487	211	9	reveal	reveal	VERB
ftr-487	211	10	the	the	DET
ftr-487	211	11	limits	limit	NOUN
ftr-487	211	12	of	of	ADP
ftr-487	211	13	judges	judge	NOUN
ftr-487	211	14	'	'	PART
ftr-487	211	15	language	language	NOUN
ftr-487	211	16	.	.	PUNCT
ftr-487	212	1	for	for	SCONJ
ftr-487	212	2	over	over	ADP
ftr-487	212	3	a	a	DET
ftr-487	212	4	generation	generation	NOUN
ftr-487	212	5	,	,	PUNCT
ftr-487	212	6	the	the	DET
ftr-487	212	7	lower	low	ADJ
ftr-487	212	8	courts	court	NOUN
ftr-487	212	9	,	,	PUNCT
ftr-487	212	10	scholars	scholar	NOUN
ftr-487	212	11	,	,	PUNCT
ftr-487	212	12	and	and	CCONJ
ftr-487	212	13	the	the	DET
ftr-487	212	14	tax	tax	NOUN
ftr-487	212	15	bar	bar	NOUN
ftr-487	212	16	struggled	struggle	VERB
ftr-487	212	17	with	with	ADP
ftr-487	212	18	the	the	DET
ftr-487	212	19	meaning	meaning	NOUN
ftr-487	212	20	of	of	ADP
ftr-487	212	21	the	the	DET
ftr-487	212	22	supreme	supreme	PROPN
ftr-487	212	23	court	court	PROPN
ftr-487	212	24	's	's	PART
ftr-487	212	25	national	national	ADJ
ftr-487	212	26	carbide51	carbide51	NOUN
ftr-487	212	27	phraseology	phraseology	NOUN
ftr-487	212	28	only	only	ADV
ftr-487	212	29	to	to	PART
ftr-487	212	30	be	be	AUX
ftr-487	212	31	told	tell	VERB
ftr-487	212	32	by	by	ADP
ftr-487	212	33	the	the	DET
ftr-487	212	34	court	court	NOUN
ftr-487	212	35	that	that	SCONJ
ftr-487	212	36	it	it	PRON
ftr-487	212	37	meant	mean	VERB
ftr-487	212	38	nothing	nothing	PRON
ftr-487	212	39	at	at	ADP
ftr-487	212	40	all.52	all.52	ADJ
ftr-487	212	41	no	no	DET
ftr-487	212	42	serious	serious	ADJ
ftr-487	212	43	student	student	NOUN
ftr-487	212	44	of	of	ADP
ftr-487	212	45	the	the	DET
ftr-487	212	46	legislative	legislative	ADJ
ftr-487	212	47	process	process	NOUN
ftr-487	212	48	would	would	AUX
ftr-487	212	49	contest	contest	VERB
ftr-487	212	50	professor	professor	NOUN
ftr-487	212	51	geier	geier	NOUN
ftr-487	212	52	's	's	PART
ftr-487	212	53	assertion	assertion	NOUN
ftr-487	212	54	that	that	SCONJ
ftr-487	212	55	that	that	DET
ftr-487	212	56	process	process	NOUN
ftr-487	212	57	is	be	AUX
ftr-487	212	58	cumbersome	cumbersome	ADJ
ftr-487	212	59	.	.	PUNCT
ftr-487	213	1	again	again	ADV
ftr-487	213	2	,	,	PUNCT
ftr-487	213	3	however	however	ADV
ftr-487	213	4	,	,	PUNCT
ftr-487	213	5	the	the	DET
ftr-487	213	6	relevant	relevant	ADJ
ftr-487	213	7	inquiry	inquiry	NOUN
ftr-487	213	8	is	be	AUX
ftr-487	213	9	the	the	DET
ftr-487	213	10	relative	relative	ADJ
ftr-487	213	11	merits	merit	NOUN
ftr-487	213	12	of	of	ADP
ftr-487	213	13	the	the	DET
ftr-487	213	14	courts	court	NOUN
ftr-487	213	15	and	and	CCONJ
ftr-487	213	16	the	the	DET
ftr-487	213	17	congress	congress	PROPN
ftr-487	213	18	.	.	PUNCT
ftr-487	214	1	although	although	SCONJ
ftr-487	214	2	our	our	PRON
ftr-487	214	3	system	system	NOUN
ftr-487	214	4	of	of	ADP
ftr-487	214	5	litigation	litigation	NOUN
ftr-487	214	6	has	have	VERB
ftr-487	214	7	many	many	ADJ
ftr-487	214	8	advantages	advantage	NOUN
ftr-487	214	9	,	,	PUNCT
ftr-487	214	10	no	no	DET
ftr-487	214	11	one	one	NOUN
ftr-487	214	12	has	have	AUX
ftr-487	214	13	ever	ever	ADV
ftr-487	214	14	argued	argue	VERB
ftr-487	214	15	that	that	SCONJ
ftr-487	214	16	efficiency	efficiency	NOUN
ftr-487	214	17	is	be	AUX
ftr-487	214	18	one	one	NUM
ftr-487	214	19	of	of	ADP
ftr-487	214	20	them	they	PRON
ftr-487	214	21	.	.	PUNCT
ftr-487	215	1	insofar	insofar	ADV
ftr-487	215	2	as	as	SCONJ
ftr-487	215	3	professor	professor	NOUN
ftr-487	215	4	geier	geier	NOUN
ftr-487	215	5	suggests	suggest	VERB
ftr-487	215	6	that	that	SCONJ
ftr-487	215	7	47	47	NUM
ftr-487	215	8	.	.	PUNCT
ftr-487	216	1	i	i	PRON
ftr-487	216	2	d.	d.	PROPN
ftr-487	216	3	at	at	ADP
ftr-487	216	4	511	511	NUM
ftr-487	216	5	&	&	CCONJ
ftr-487	216	6	n.62	n.62	NOUN
ftr-487	216	7	.	.	PROPN
ftr-487	216	8	48	48	NUM
ftr-487	216	9	.	.	PUNCT
ftr-487	217	1	i	i	PRON
ftr-487	217	2	d.	d.	PROPN
ftr-487	217	3	at	at	ADP
ftr-487	217	4	508	508	NUM
ftr-487	217	5	.	.	PUNCT
ftr-487	217	6	49	49	NUM
ftr-487	217	7	.	.	PUNCT
ftr-487	218	1	see	see	VERB
ftr-487	218	2	,	,	PUNCT
ftr-487	218	3	e.g.	e.g.	ADV
ftr-487	218	4	,	,	PUNCT
ftr-487	218	5	a	a	DET
ftr-487	218	6	symposium	symposium	NOUN
ftr-487	218	7	on	on	ADP
ftr-487	218	8	legal	legal	ADJ
ftr-487	218	9	and	and	CCONJ
ftr-487	218	10	political	political	ADJ
ftr-487	218	11	hermeneutics	hermeneutic	NOUN
ftr-487	218	12	,	,	PUNCT
ftr-487	218	13	16	16	NUM
ftr-487	218	14	cardozo	cardozo	PROPN
ftr-487	218	15	l.	l.	PROPN
ftr-487	218	16	rev	rev	PROPN
ftr-487	218	17	.	.	PROPN
ftr-487	218	18	1879	1879	NUM
ftr-487	218	19	(	(	PUNCT
ftr-487	218	20	1995	1995	NUM
ftr-487	218	21	)	)	PUNCT
ftr-487	218	22	.	.	PUNCT
ftr-487	219	1	50	50	NUM
ftr-487	219	2	.	.	PUNCT
ftr-487	219	3	geier	geier	NOUN
ftr-487	219	4	,	,	PUNCT
ftr-487	219	5	supra	supra	PROPN
ftr-487	219	6	note	note	NOUN
ftr-487	219	7	1	1	NUM
ftr-487	219	8	,	,	PUNCT
ftr-487	219	9	at	at	ADP
ftr-487	219	10	508	508	NUM
ftr-487	219	11	.	.	PUNCT
ftr-487	220	1	51	51	NUM
ftr-487	220	2	.	.	PUNCT
ftr-487	221	1	nat'l	nat'l	PROPN
ftr-487	221	2	carbide	carbide	PROPN
ftr-487	221	3	corp	corp	PROPN
ftr-487	221	4	.	.	PROPN
ftr-487	222	1	v.	v.	PROPN
ftr-487	222	2	commissioner	commissioner	PROPN
ftr-487	222	3	,	,	PUNCT
ftr-487	222	4	336	336	NUM
ftr-487	222	5	u.s	u.s	PROPN
ftr-487	222	6	.	.	PROPN
ftr-487	222	7	422	422	NUM
ftr-487	222	8	(	(	PUNCT
ftr-487	222	9	1949	1949	NUM
ftr-487	222	10	)	)	PUNCT
ftr-487	222	11	.	.	PUNCT
ftr-487	223	1	52	52	NUM
ftr-487	223	2	.	.	PUNCT
ftr-487	224	1	commissioner	commissioner	PROPN
ftr-487	224	2	v.	v.	PROPN
ftr-487	224	3	bollinger	bollinger	PROPN
ftr-487	224	4	,	,	PUNCT
ftr-487	224	5	485	485	NUM
ftr-487	224	6	u.s	u.s	PROPN
ftr-487	224	7	.	.	PROPN
ftr-487	224	8	340	340	NUM
ftr-487	224	9	,	,	PUNCT
ftr-487	224	10	349	349	NUM
ftr-487	224	11	(	(	PUNCT
ftr-487	224	12	1988	1988	NUM
ftr-487	224	13	)	)	PUNCT
ftr-487	224	14	.	.	PUNCT
ftr-487	225	1	[	[	X
ftr-487	225	2	vol	vol	NOUN
ftr-487	225	3	2:12	2:12	NUM
ftr-487	225	4	text	text	NOUN
ftr-487	225	5	,	,	PUNCT
ftr-487	225	6	purpose	purpose	NOUN
ftr-487	225	7	,	,	PUNCT
ftr-487	225	8	capacity	capacity	NOUN
ftr-487	225	9	and	and	CCONJ
ftr-487	225	10	albertson	albertson	PROPN
ftr-487	225	11	's	's	PART
ftr-487	225	12	litigation	litigation	NOUN
ftr-487	225	13	is	be	AUX
ftr-487	225	14	a	a	DET
ftr-487	225	15	less	less	ADV
ftr-487	225	16	cumbersome	cumbersome	ADJ
ftr-487	225	17	means	mean	NOUN
ftr-487	225	18	than	than	ADP
ftr-487	225	19	the	the	DET
ftr-487	225	20	legislative	legislative	ADJ
ftr-487	225	21	process	process	NOUN
ftr-487	225	22	for	for	ADP
ftr-487	225	23	resolving	resolve	VERB
ftr-487	225	24	important	important	ADJ
ftr-487	225	25	questions	question	NOUN
ftr-487	225	26	of	of	ADP
ftr-487	225	27	tax	tax	NOUN
ftr-487	225	28	law	law	NOUN
ftr-487	225	29	,	,	PUNCT
ftr-487	225	30	that	that	DET
ftr-487	225	31	suggestion	suggestion	NOUN
ftr-487	225	32	reflects	reflect	VERB
ftr-487	225	33	an	an	DET
ftr-487	225	34	unrealistic	unrealistic	ADJ
ftr-487	225	35	view	view	NOUN
ftr-487	225	36	of	of	ADP
ftr-487	225	37	the	the	DET
ftr-487	225	38	judicial	judicial	ADJ
ftr-487	225	39	system	system	NOUN
ftr-487	225	40	.	.	PUNCT
ftr-487	226	1	3	3	NUM
ftr-487	226	2	professor	professor	NOUN
ftr-487	226	3	geier	geier	NOUN
ftr-487	226	4	also	also	ADV
ftr-487	226	5	contends	contend	VERB
ftr-487	226	6	that	that	SCONJ
ftr-487	226	7	congress	congress	PROPN
ftr-487	226	8	can	can	AUX
ftr-487	226	9	legislate	legislate	VERB
ftr-487	226	10	particularly	particularly	ADV
ftr-487	226	11	well	well	ADV
ftr-487	226	12	on	on	ADP
ftr-487	226	13	structural	structural	ADJ
ftr-487	226	14	matters	matter	NOUN
ftr-487	226	15	;	;	PUNCT
ftr-487	226	16	while	while	SCONJ
ftr-487	226	17	"	"	PUNCT
ftr-487	226	18	hard	hard	ADJ
ftr-487	226	19	decisions	decision	NOUN
ftr-487	226	20	must	must	AUX
ftr-487	226	21	be	be	AUX
ftr-487	226	22	made	make	VERB
ftr-487	226	23	"	"	PUNCT
ftr-487	226	24	as	as	ADP
ftr-487	226	25	to	to	ADP
ftr-487	226	26	policy	policy	NOUN
ftr-487	226	27	provisions	provision	NOUN
ftr-487	226	28	,	,	PUNCT
ftr-487	226	29	congress	congress	PROPN
ftr-487	226	30	is	be	AUX
ftr-487	226	31	less	less	ADV
ftr-487	226	32	constrained	constrain	VERB
ftr-487	226	33	politically	politically	ADV
ftr-487	226	34	as	as	ADP
ftr-487	226	35	to	to	ADP
ftr-487	226	36	the	the	DET
ftr-487	226	37	code	code	NOUN
ftr-487	226	38	's	's	PART
ftr-487	226	39	structural	structural	ADJ
ftr-487	226	40	aspects	aspect	NOUN
ftr-487	226	41	and	and	CCONJ
ftr-487	226	42	thus	thus	ADV
ftr-487	226	43	can	can	AUX
ftr-487	226	44	legislate	legislate	VERB
ftr-487	226	45	on	on	ADP
ftr-487	226	46	them	they	PRON
ftr-487	226	47	in	in	ADP
ftr-487	226	48	a	a	DET
ftr-487	226	49	qualitatively	qualitatively	ADV
ftr-487	226	50	superior	superior	ADJ
ftr-487	226	51	fashion	fashion	NOUN
ftr-487	226	52	.	.	PUNCT
ftr-487	226	53	'	'	PUNCT
ftr-487	227	1	this	this	DET
ftr-487	227	2	contention	contention	NOUN
ftr-487	227	3	will	will	AUX
ftr-487	227	4	not	not	PART
ftr-487	227	5	prove	prove	VERB
ftr-487	227	6	persuasive	persuasive	ADJ
ftr-487	227	7	to	to	ADP
ftr-487	227	8	the	the	DET
ftr-487	227	9	reader	reader	NOUN
ftr-487	227	10	unconvinced	unconvinced	ADJ
ftr-487	227	11	of	of	ADP
ftr-487	227	12	the	the	DET
ftr-487	227	13	structural	structural	ADJ
ftr-487	227	14	/	/	SYM
ftr-487	227	15	nonstructural	nonstructural	ADJ
ftr-487	227	16	distinction	distinction	NOUN
ftr-487	227	17	and	and	CCONJ
ftr-487	227	18	to	to	ADP
ftr-487	227	19	the	the	DET
ftr-487	227	20	reader	reader	NOUN
ftr-487	227	21	who	who	PRON
ftr-487	227	22	views	view	VERB
ftr-487	227	23	the	the	DET
ftr-487	227	24	structural	structural	ADJ
ftr-487	227	25	aspects	aspect	NOUN
ftr-487	227	26	of	of	ADP
ftr-487	227	27	the	the	DET
ftr-487	227	28	code	code	NOUN
ftr-487	227	29	as	as	ADP
ftr-487	227	30	embodying	embody	VERB
ftr-487	227	31	policy	policy	NOUN
ftr-487	227	32	choices	choice	NOUN
ftr-487	227	33	and	and	CCONJ
ftr-487	227	34	thus	thus	ADV
ftr-487	227	35	also	also	ADV
ftr-487	227	36	entailing	entail	VERB
ftr-487	227	37	"	"	PUNCT
ftr-487	227	38	hard	hard	ADJ
ftr-487	227	39	decisions	decision	NOUN
ftr-487	227	40	"	"	PUNCT
ftr-487	227	41	and	and	CCONJ
ftr-487	227	42	political	political	ADJ
ftr-487	227	43	implications	implication	NOUN
ftr-487	227	44	.	.	PUNCT
ftr-487	228	1	there	there	PRON
ftr-487	228	2	is	be	VERB
ftr-487	228	3	,	,	PUNCT
ftr-487	228	4	moreover	moreover	ADV
ftr-487	228	5	,	,	PUNCT
ftr-487	228	6	at	at	ADP
ftr-487	228	7	least	least	ADJ
ftr-487	228	8	some	some	DET
ftr-487	228	9	tension	tension	NOUN
ftr-487	228	10	between	between	ADP
ftr-487	228	11	professor	professor	NOUN
ftr-487	228	12	geier	geier	NOUN
ftr-487	228	13	's	's	PART
ftr-487	228	14	characterization	characterization	NOUN
ftr-487	228	15	of	of	ADP
ftr-487	228	16	the	the	DET
ftr-487	228	17	legislative	legislative	ADJ
ftr-487	228	18	process	process	NOUN
ftr-487	228	19	as	as	ADP
ftr-487	228	20	unwieldy	unwieldy	ADJ
ftr-487	228	21	and	and	CCONJ
ftr-487	228	22	her	her	PRON
ftr-487	228	23	assertion	assertion	NOUN
ftr-487	228	24	that	that	SCONJ
ftr-487	228	25	congress	congress	PROPN
ftr-487	228	26	legislates	legislate	VERB
ftr-487	228	27	with	with	ADP
ftr-487	228	28	freedom	freedom	NOUN
ftr-487	228	29	on	on	ADP
ftr-487	228	30	structural	structural	ADJ
ftr-487	228	31	tax	tax	NOUN
ftr-487	228	32	matters	matter	NOUN
ftr-487	228	33	.	.	PUNCT
ftr-487	229	1	even	even	ADV
ftr-487	229	2	if	if	SCONJ
ftr-487	229	3	professor	professor	NOUN
ftr-487	229	4	geier	geier	NOUN
ftr-487	229	5	is	be	AUX
ftr-487	229	6	correct	correct	ADJ
ftr-487	229	7	in	in	ADP
ftr-487	229	8	assuming	assume	VERB
ftr-487	229	9	that	that	SCONJ
ftr-487	229	10	congress	congress	PROPN
ftr-487	229	11	can	can	AUX
ftr-487	229	12	legislate	legislate	VERB
ftr-487	229	13	on	on	ADP
ftr-487	229	14	structural	structural	ADJ
ftr-487	229	15	matters	matter	NOUN
ftr-487	229	16	without	without	ADP
ftr-487	229	17	the	the	DET
ftr-487	229	18	pressures	pressure	NOUN
ftr-487	229	19	and	and	CCONJ
ftr-487	229	20	distractions	distraction	NOUN
ftr-487	229	21	attending	attend	VERB
ftr-487	229	22	nonstructural	nonstructural	ADJ
ftr-487	229	23	provisions	provision	NOUN
ftr-487	229	24	,	,	PUNCT
ftr-487	229	25	that	that	DET
ftr-487	229	26	observation	observation	NOUN
ftr-487	229	27	suggests	suggest	VERB
ftr-487	229	28	that	that	SCONJ
ftr-487	229	29	courts	court	NOUN
ftr-487	229	30	should	should	AUX
ftr-487	229	31	be	be	AUX
ftr-487	229	32	more	more	ADV
ftr-487	229	33	(	(	PUNCT
ftr-487	229	34	rather	rather	ADV
ftr-487	229	35	than	than	ADP
ftr-487	229	36	less	less	ADJ
ftr-487	229	37	)	)	PUNCT
ftr-487	229	38	respectful	respectful	ADJ
ftr-487	229	39	of	of	ADP
ftr-487	229	40	the	the	DET
ftr-487	229	41	resulting	result	VERB
ftr-487	229	42	legislative	legislative	ADJ
ftr-487	229	43	output	output	NOUN
ftr-487	229	44	,	,	PUNCT
ftr-487	229	45	which	which	PRON
ftr-487	229	46	often	often	ADV
ftr-487	229	47	uses	use	VERB
ftr-487	229	48	"	"	PUNCT
ftr-487	229	49	the	the	DET
ftr-487	229	50	best	good	ADJ
ftr-487	229	51	words	word	NOUN
ftr-487	229	52	that	that	PRON
ftr-487	229	53	congress	congress	PROPN
ftr-487	229	54	could	could	AUX
ftr-487	229	55	have	have	AUX
ftr-487	229	56	chosen	choose	VERB
ftr-487	229	57	.	.	PUNCT
ftr-487	229	58	"	"	PUNCT
ftr-487	230	1	given	give	VERB
ftr-487	230	2	the	the	DET
ftr-487	230	3	assumption	assumption	NOUN
ftr-487	230	4	of	of	ADP
ftr-487	230	5	superior	superior	ADJ
ftr-487	230	6	legislative	legislative	ADJ
ftr-487	230	7	performance	performance	NOUN
ftr-487	230	8	unfettered	unfettere	VERB
ftr-487	230	9	by	by	ADP
ftr-487	230	10	political	political	ADJ
ftr-487	230	11	constraints	constraint	NOUN
ftr-487	230	12	,	,	PUNCT
ftr-487	230	13	we	we	PRON
ftr-487	230	14	should	should	AUX
ftr-487	230	15	be	be	AUX
ftr-487	230	16	skeptical	skeptical	ADJ
ftr-487	230	17	that	that	SCONJ
ftr-487	230	18	courts	court	NOUN
ftr-487	230	19	can	can	AUX
ftr-487	230	20	find	find	VERB
ftr-487	230	21	underlying	underlie	VERB
ftr-487	230	22	legislative	legislative	ADJ
ftr-487	230	23	purpose	purpose	NOUN
ftr-487	230	24	that	that	SCONJ
ftr-487	230	25	congress	congress	PROPN
ftr-487	230	26	,	,	PUNCT
ftr-487	230	27	relieved	relieve	VERB
ftr-487	230	28	from	from	ADP
ftr-487	230	29	political	political	ADJ
ftr-487	230	30	pressures	pressure	NOUN
ftr-487	230	31	and	and	CCONJ
ftr-487	230	32	thus	thus	ADV
ftr-487	230	33	free	free	ADJ
ftr-487	230	34	to	to	PART
ftr-487	230	35	use	use	VERB
ftr-487	230	36	"	"	PUNCT
ftr-487	230	37	the	the	DET
ftr-487	230	38	best	good	ADJ
ftr-487	230	39	words	word	NOUN
ftr-487	230	40	"	"	PUNCT
ftr-487	230	41	available	available	ADJ
ftr-487	230	42	,	,	PUNCT
ftr-487	230	43	failed	fail	VERB
ftr-487	230	44	to	to	PART
ftr-487	230	45	express	express	VERB
ftr-487	230	46	in	in	ADP
ftr-487	230	47	the	the	DET
ftr-487	230	48	statutory	statutory	ADJ
ftr-487	230	49	text	text	NOUN
ftr-487	230	50	.	.	PUNCT
ftr-487	231	1	professor	professor	NOUN
ftr-487	231	2	geier	geier	NOUN
ftr-487	231	3	bemoans	bemoan	VERB
ftr-487	231	4	that	that	SCONJ
ftr-487	231	5	placing	place	VERB
ftr-487	231	6	a	a	DET
ftr-487	231	7	primary	primary	ADJ
ftr-487	231	8	role	role	NOUN
ftr-487	231	9	on	on	ADP
ftr-487	231	10	congress	congress	PROPN
ftr-487	231	11	to	to	PART
ftr-487	231	12	protect	protect	VERB
ftr-487	231	13	and	and	CCONJ
ftr-487	231	14	upgrade	upgrade	VERB
ftr-487	231	15	the	the	DET
ftr-487	231	16	tax	tax	NOUN
ftr-487	231	17	statute	statute	NOUN
ftr-487	231	18	will	will	AUX
ftr-487	231	19	increase	increase	VERB
ftr-487	231	20	the	the	DET
ftr-487	231	21	verbiage	verbiage	NOUN
ftr-487	231	22	of	of	ADP
ftr-487	231	23	an	an	DET
ftr-487	231	24	already	already	ADV
ftr-487	231	25	prolix	prolix	ADJ
ftr-487	231	26	document	document	NOUN
ftr-487	231	27	.	.	PUNCT
ftr-487	232	1	but	but	CCONJ
ftr-487	232	2	,	,	PUNCT
ftr-487	232	3	by	by	ADP
ftr-487	232	4	assigning	assign	VERB
ftr-487	232	5	the	the	DET
ftr-487	232	6	courts	court	NOUN
ftr-487	232	7	to	to	ADP
ftr-487	232	8	the	the	DET
ftr-487	232	9	vanguard	vanguard	NOUN
ftr-487	232	10	,	,	PUNCT
ftr-487	232	11	she	she	PRON
ftr-487	232	12	would	would	AUX
ftr-487	232	13	merely	merely	ADV
ftr-487	232	14	shift	shift	VERB
ftr-487	232	15	the	the	DET
ftr-487	232	16	verbiage	verbiage	NOUN
ftr-487	232	17	to	to	ADP
ftr-487	232	18	the	the	DET
ftr-487	232	19	judicial	judicial	ADJ
ftr-487	232	20	reporters	reporter	NOUN
ftr-487	232	21	.	.	PUNCT
ftr-487	233	1	it	it	PRON
ftr-487	233	2	is	be	AUX
ftr-487	233	3	hard	hard	ADJ
ftr-487	233	4	to	to	PART
ftr-487	233	5	see	see	VERB
ftr-487	233	6	any	any	DET
ftr-487	233	7	net	net	ADJ
ftr-487	233	8	gain	gain	NOUN
ftr-487	233	9	from	from	ADP
ftr-487	233	10	this	this	PRON
ftr-487	233	11	.	.	PUNCT
ftr-487	234	1	professor	professor	NOUN
ftr-487	234	2	geier	geier	NOUN
ftr-487	234	3	correctly	correctly	ADV
ftr-487	234	4	notes	note	VERB
ftr-487	234	5	that	that	SCONJ
ftr-487	234	6	aggressive	aggressive	ADJ
ftr-487	234	7	tax	tax	NOUN
ftr-487	234	8	advisors	advisor	NOUN
ftr-487	234	9	can	can	AUX
ftr-487	234	10	manipulate	manipulate	VERB
ftr-487	234	11	statutory	statutory	ADJ
ftr-487	234	12	rules	rule	NOUN
ftr-487	234	13	.	.	PUNCT
ftr-487	235	1	but	but	CCONJ
ftr-487	235	2	,	,	PUNCT
ftr-487	235	3	judge	judge	NOUN
ftr-487	235	4	-	-	PUNCT
ftr-487	235	5	made	make	VERB
ftr-487	235	6	rules	rule	NOUN
ftr-487	235	7	can	can	AUX
ftr-487	235	8	be	be	AUX
ftr-487	235	9	exploited	exploit	VERB
ftr-487	235	10	too	too	ADV
ftr-487	235	11	:	:	PUNCT
ftr-487	235	12	remember	remember	VERB
ftr-487	236	1	mrs	mrs	PROPN
ftr-487	236	2	.	.	PROPN
ftr-487	236	3	crane?56	crane?56	PROPN
ftr-487	236	4	53	53	NUM
ftr-487	236	5	.	.	PUNCT
ftr-487	237	1	the	the	DET
ftr-487	237	2	taxpayer	taxpayer	PROPN
ftr-487	237	3	in	in	ADP
ftr-487	237	4	albertson	albertson	PROPN
ftr-487	237	5	's	's	PART
ftr-487	237	6	took	take	VERB
ftr-487	237	7	its	its	PRON
ftr-487	237	8	disputed	dispute	VERB
ftr-487	237	9	interest	interest	NOUN
ftr-487	237	10	deduction	deduction	NOUN
ftr-487	237	11	for	for	ADP
ftr-487	237	12	1983	1983	NUM
ftr-487	237	13	.	.	PUNCT
ftr-487	238	1	only	only	ADV
ftr-487	238	2	when	when	SCONJ
ftr-487	238	3	the	the	DET
ftr-487	238	4	taxpayer	taxpayer	NOUN
ftr-487	238	5	's	's	PART
ftr-487	238	6	request	request	NOUN
ftr-487	238	7	for	for	ADP
ftr-487	238	8	supreme	supreme	PROPN
ftr-487	238	9	court	court	PROPN
ftr-487	238	10	review	review	NOUN
ftr-487	238	11	was	be	AUX
ftr-487	238	12	finally	finally	ADV
ftr-487	238	13	denied	deny	VERB
ftr-487	238	14	in	in	ADP
ftr-487	238	15	1995	1995	NUM
ftr-487	238	16	,	,	PUNCT
ftr-487	238	17	12	12	NUM
ftr-487	238	18	years	year	NOUN
ftr-487	238	19	later	later	ADV
ftr-487	238	20	,	,	PUNCT
ftr-487	238	21	was	be	AUX
ftr-487	238	22	there	there	PRON
ftr-487	238	23	a	a	DET
ftr-487	238	24	final	final	ADJ
ftr-487	238	25	judicial	judicial	ADJ
ftr-487	238	26	determination	determination	NOUN
ftr-487	238	27	of	of	ADP
ftr-487	238	28	that	that	DET
ftr-487	238	29	deduction	deduction	NOUN
ftr-487	238	30	's	's	PART
ftr-487	238	31	propriety	propriety	NOUN
ftr-487	238	32	.	.	PUNCT
ftr-487	239	1	we	we	PRON
ftr-487	239	2	can	can	AUX
ftr-487	239	3	only	only	ADV
ftr-487	239	4	speculate	speculate	VERB
ftr-487	239	5	about	about	ADP
ftr-487	239	6	the	the	DET
ftr-487	239	7	legal	legal	ADJ
ftr-487	239	8	costs	cost	NOUN
ftr-487	239	9	incurred	incur	VERB
ftr-487	239	10	in	in	ADP
ftr-487	239	11	this	this	DET
ftr-487	239	12	litigation	litigation	NOUN
ftr-487	239	13	,	,	PUNCT
ftr-487	239	14	but	but	CCONJ
ftr-487	239	15	,	,	PUNCT
ftr-487	239	16	for	for	ADP
ftr-487	239	17	both	both	DET
ftr-487	239	18	albertson	albertson	NOUN
ftr-487	239	19	's	's	PART
ftr-487	239	20	and	and	CCONJ
ftr-487	239	21	the	the	DET
ftr-487	239	22	government	government	NOUN
ftr-487	239	23	,	,	PUNCT
ftr-487	239	24	such	such	ADJ
ftr-487	239	25	costs	cost	NOUN
ftr-487	239	26	must	must	AUX
ftr-487	239	27	have	have	AUX
ftr-487	239	28	been	be	AUX
ftr-487	239	29	considerable	considerable	ADJ
ftr-487	239	30	.	.	PUNCT
ftr-487	240	1	54	54	NUM
ftr-487	240	2	.	.	PUNCT
ftr-487	240	3	geier	geier	NOUN
ftr-487	240	4	,	,	PUNCT
ftr-487	240	5	supra	supra	PROPN
ftr-487	240	6	note	note	NOUN
ftr-487	240	7	1	1	NUM
ftr-487	240	8	,	,	PUNCT
ftr-487	240	9	at	at	ADP
ftr-487	240	10	509	509	NUM
ftr-487	240	11	.	.	PUNCT
ftr-487	241	1	55	55	NUM
ftr-487	241	2	.	.	PUNCT
ftr-487	242	1	i	i	PRON
ftr-487	242	2	d.	d.	PROPN
ftr-487	242	3	56	56	NUM
ftr-487	242	4	.	.	PUNCT
ftr-487	243	1	for	for	ADP
ftr-487	243	2	those	those	PRON
ftr-487	243	3	who	who	PRON
ftr-487	243	4	do	do	VERB
ftr-487	243	5	n't	not	PART
ftr-487	243	6	,	,	PUNCT
ftr-487	243	7	in	in	ADP
ftr-487	243	8	mrs	mrs	PROPN
ftr-487	243	9	.	.	PROPN
ftr-487	243	10	crane	crane	PROPN
ftr-487	243	11	's	's	PART
ftr-487	243	12	celebrated	celebrate	VERB
ftr-487	243	13	litigation	litigation	NOUN
ftr-487	243	14	before	before	ADP
ftr-487	243	15	the	the	DET
ftr-487	243	16	u.s	u.s	PROPN
ftr-487	243	17	.	.	PROPN
ftr-487	243	18	supreme	supreme	PROPN
ftr-487	243	19	court	court	PROPN
ftr-487	243	20	,	,	PUNCT
ftr-487	243	21	the	the	DET
ftr-487	243	22	court	court	NOUN
ftr-487	243	23	treated	treat	VERB
ftr-487	243	24	nonrecourse	nonrecourse	NOUN
ftr-487	243	25	debt	debt	NOUN
ftr-487	243	26	as	as	ADP
ftr-487	243	27	equivalent	equivalent	ADJ
ftr-487	243	28	for	for	ADP
ftr-487	243	29	tax	tax	NOUN
ftr-487	243	30	purposes	purpose	NOUN
ftr-487	243	31	to	to	PART
ftr-487	243	32	recourse	recourse	VERB
ftr-487	243	33	debt	debt	NOUN
ftr-487	243	34	and	and	CCONJ
ftr-487	243	35	therefore	therefore	ADV
ftr-487	243	36	to	to	PART
ftr-487	243	37	be	be	AUX
ftr-487	243	38	included	include	VERB
ftr-487	243	39	in	in	ADP
ftr-487	243	40	the	the	DET
ftr-487	243	41	basis	basis	NOUN
ftr-487	243	42	of	of	ADP
ftr-487	243	43	property	property	NOUN
ftr-487	243	44	acquired	acquire	VERB
ftr-487	243	45	subject	subject	NOUN
ftr-487	243	46	to	to	ADP
ftr-487	243	47	the	the	DET
ftr-487	243	48	debt	debt	NOUN
ftr-487	243	49	.	.	PUNCT
ftr-487	244	1	this	this	DET
ftr-487	244	2	rule	rule	NOUN
ftr-487	244	3	(	(	PUNCT
ftr-487	244	4	which	which	PRON
ftr-487	244	5	was	be	AUX
ftr-487	244	6	pro	pro	ADJ
ftr-487	244	7	-	-	ADJ
ftr-487	244	8	fisc	fisc	ADJ
ftr-487	244	9	in	in	ADP
ftr-487	244	10	crane	crane	NOUN
ftr-487	244	11	)	)	PUNCT
ftr-487	244	12	was	be	AUX
ftr-487	244	13	in	in	ADP
ftr-487	244	14	subsequent	subsequent	ADJ
ftr-487	244	15	years	year	NOUN
ftr-487	244	16	used	use	VERB
ftr-487	244	17	by	by	ADP
ftr-487	244	18	tax	tax	NOUN
ftr-487	244	19	shelter	shelter	NOUN
ftr-487	244	20	developers	developer	NOUN
ftr-487	244	21	to	to	PART
ftr-487	244	22	create	create	VERB
ftr-487	244	23	basis	basis	NOUN
ftr-487	244	24	and	and	CCONJ
ftr-487	244	25	depreciation	depreciation	NOUN
ftr-487	244	26	for	for	ADP
ftr-487	244	27	investors	investor	NOUN
ftr-487	244	28	at	at	ADP
ftr-487	244	29	no	no	DET
ftr-487	244	30	economic	economic	ADJ
ftr-487	244	31	risk	risk	NOUN
ftr-487	244	32	to	to	ADP
ftr-487	244	33	them	they	PRON
ftr-487	244	34	.	.	PUNCT
ftr-487	245	1	the	the	DET
ftr-487	245	2	lesson	lesson	NOUN
ftr-487	245	3	is	be	AUX
ftr-487	245	4	that	that	SCONJ
ftr-487	245	5	19961	19961	NUM
ftr-487	245	6	florida	florida	PROPN
ftr-487	245	7	tax	tax	NOUN
ftr-487	245	8	review	review	NOUN
ftr-487	245	9	finally	finally	ADV
ftr-487	245	10	,	,	PUNCT
ftr-487	245	11	professor	professor	NOUN
ftr-487	245	12	geier	geier	NOUN
ftr-487	245	13	argues	argue	VERB
ftr-487	245	14	that	that	SCONJ
ftr-487	245	15	i	i	PRON
ftr-487	245	16	am	be	AUX
ftr-487	245	17	wrong	wrong	ADJ
ftr-487	245	18	to	to	PART
ftr-487	245	19	characterize	characterize	VERB
ftr-487	245	20	the	the	DET
ftr-487	245	21	code	code	NOUN
ftr-487	245	22	as	as	ADV
ftr-487	245	23	highly	highly	ADV
ftr-487	245	24	correctable	correctable	ADJ
ftr-487	245	25	by	by	ADP
ftr-487	245	26	legislation	legislation	NOUN
ftr-487	245	27	.	.	PUNCT
ftr-487	246	1	an	an	DET
ftr-487	246	2	overly	overly	ADV
ftr-487	246	3	-	-	PUNCT
ftr-487	246	4	sanguine	sanguine	ADJ
ftr-487	246	5	view	view	NOUN
ftr-487	246	6	of	of	ADP
ftr-487	246	7	congress	congress	PROPN
ftr-487	246	8	's	's	PART
ftr-487	246	9	willingness	willingness	NOUN
ftr-487	246	10	and	and	CCONJ
ftr-487	246	11	ability	ability	NOUN
ftr-487	246	12	to	to	PART
ftr-487	246	13	repair	repair	VERB
ftr-487	246	14	the	the	DET
ftr-487	246	15	tax	tax	NOUN
ftr-487	246	16	statute	statute	NOUN
ftr-487	246	17	,	,	PUNCT
ftr-487	246	18	she	she	PRON
ftr-487	246	19	suggests	suggest	VERB
ftr-487	246	20	,	,	PUNCT
ftr-487	246	21	improperly	improperly	ADV
ftr-487	246	22	relieves	relieve	VERB
ftr-487	246	23	the	the	DET
ftr-487	246	24	courts	court	NOUN
ftr-487	246	25	of	of	ADP
ftr-487	246	26	their	their	PRON
ftr-487	246	27	responsibility	responsibility	NOUN
ftr-487	246	28	for	for	ADP
ftr-487	246	29	fixing	fix	VERB
ftr-487	246	30	the	the	DET
ftr-487	246	31	tax	tax	NOUN
ftr-487	246	32	law	law	NOUN
ftr-487	246	33	.	.	PUNCT
ftr-487	247	1	my	my	PRON
ftr-487	247	2	argument	argument	NOUN
ftr-487	247	3	for	for	ADP
ftr-487	247	4	the	the	DET
ftr-487	247	5	amenability	amenability	NOUN
ftr-487	247	6	of	of	ADP
ftr-487	247	7	the	the	DET
ftr-487	247	8	tax	tax	NOUN
ftr-487	247	9	law	law	NOUN
ftr-487	247	10	to	to	ADP
ftr-487	247	11	legislative	legislative	ADJ
ftr-487	247	12	change	change	NOUN
ftr-487	247	13	had	have	VERB
ftr-487	247	14	three	three	NUM
ftr-487	247	15	components	component	NOUN
ftr-487	247	16	.	.	PUNCT
ftr-487	248	1	empirically	empirically	ADV
ftr-487	248	2	,	,	PUNCT
ftr-487	248	3	by	by	ADP
ftr-487	248	4	the	the	DET
ftr-487	248	5	time	time	NOUN
ftr-487	248	6	the	the	DET
ftr-487	248	7	albertson	albertson	NOUN
ftr-487	248	8	's	's	PART
ftr-487	248	9	litigation	litigation	NOUN
ftr-487	248	10	reached	reach	VERB
ftr-487	248	11	the	the	DET
ftr-487	248	12	courts	court	NOUN
ftr-487	248	13	,	,	PUNCT
ftr-487	248	14	congress	congress	PROPN
ftr-487	248	15	had	have	AUX
ftr-487	248	16	already	already	ADV
ftr-487	248	17	remedied	remedie	VERB
ftr-487	248	18	the	the	DET
ftr-487	248	19	perceived	perceive	VERB
ftr-487	248	20	statutory	statutory	ADJ
ftr-487	248	21	flaw	flaw	NOUN
ftr-487	248	22	for	for	ADP
ftr-487	248	23	1984	1984	NUM
ftr-487	248	24	and	and	CCONJ
ftr-487	248	25	later	later	ADJ
ftr-487	248	26	years	year	NOUN
ftr-487	248	27	.	.	PUNCT
ftr-487	249	1	congress	congress	PROPN
ftr-487	249	2	had	have	AUX
ftr-487	249	3	not	not	PART
ftr-487	249	4	merely	merely	ADV
ftr-487	249	5	reacted	react	VERB
ftr-487	249	6	to	to	ADP
ftr-487	249	7	a	a	DET
ftr-487	249	8	judicial	judicial	ADJ
ftr-487	249	9	decision	decision	NOUN
ftr-487	249	10	indicating	indicate	VERB
ftr-487	249	11	the	the	DET
ftr-487	249	12	need	need	NOUN
ftr-487	249	13	for	for	ADP
ftr-487	249	14	legislative	legislative	ADJ
ftr-487	249	15	correction	correction	NOUN
ftr-487	249	16	of	of	ADP
ftr-487	249	17	section	section	NOUN
ftr-487	249	18	404(a	404(a	PROPN
ftr-487	249	19	)	)	PUNCT
ftr-487	249	20	,	,	PUNCT
ftr-487	249	21	but	but	CCONJ
ftr-487	249	22	had	have	AUX
ftr-487	249	23	been	be	AUX
ftr-487	249	24	persuaded	persuade	VERB
ftr-487	249	25	of	of	ADP
ftr-487	249	26	the	the	DET
ftr-487	249	27	problem	problem	NOUN
ftr-487	249	28	in	in	ADP
ftr-487	249	29	advance	advance	NOUN
ftr-487	249	30	of	of	ADP
ftr-487	249	31	litigation	litigation	NOUN
ftr-487	249	32	.	.	PUNCT
ftr-487	250	1	second	second	ADJ
ftr-487	250	2	,	,	PUNCT
ftr-487	250	3	annual	annual	ADJ
ftr-487	250	4	tax	tax	NOUN
ftr-487	250	5	legislation	legislation	NOUN
ftr-487	250	6	has	have	AUX
ftr-487	250	7	,	,	PUNCT
ftr-487	250	8	for	for	ADP
ftr-487	250	9	better	well	ADJ
ftr-487	250	10	or	or	CCONJ
ftr-487	250	11	worse	bad	ADJ
ftr-487	250	12	,	,	PUNCT
ftr-487	250	13	proven	prove	VERB
ftr-487	250	14	a	a	DET
ftr-487	250	15	durable	durable	ADJ
ftr-487	250	16	feature	feature	NOUN
ftr-487	250	17	of	of	ADP
ftr-487	250	18	the	the	DET
ftr-487	250	19	legislative	legislative	ADJ
ftr-487	250	20	process	process	NOUN
ftr-487	250	21	,	,	PUNCT
ftr-487	250	22	giving	give	VERB
ftr-487	250	23	congress	congress	PROPN
ftr-487	250	24	the	the	DET
ftr-487	250	25	yearly	yearly	ADJ
ftr-487	250	26	opportunity	opportunity	NOUN
ftr-487	250	27	to	to	PART
ftr-487	250	28	correct	correct	VERB
ftr-487	250	29	perceived	perceive	VERB
ftr-487	250	30	deficiencies	deficiency	NOUN
ftr-487	250	31	in	in	ADP
ftr-487	250	32	the	the	DET
ftr-487	250	33	code	code	NOUN
ftr-487	250	34	.	.	PUNCT
ftr-487	251	1	in	in	ADP
ftr-487	251	2	contrast	contrast	NOUN
ftr-487	251	3	to	to	ADP
ftr-487	251	4	the	the	DET
ftr-487	251	5	courts	court	NOUN
ftr-487	251	6	'	'	PART
ftr-487	251	7	constitutional	constitutional	ADJ
ftr-487	251	8	decisions	decision	NOUN
ftr-487	251	9	(	(	PUNCT
ftr-487	251	10	where	where	SCONJ
ftr-487	251	11	for	for	ADP
ftr-487	251	12	all	all	DET
ftr-487	251	13	practical	practical	ADJ
ftr-487	251	14	purposes	purpose	NOUN
ftr-487	251	15	the	the	DET
ftr-487	251	16	courts	court	NOUN
ftr-487	251	17	are	be	AUX
ftr-487	251	18	the	the	DET
ftr-487	251	19	ultimate	ultimate	ADJ
ftr-487	251	20	decisionmakers	decisionmaker	NOUN
ftr-487	251	21	)	)	PUNCT
ftr-487	251	22	and	and	CCONJ
ftr-487	251	23	the	the	DET
ftr-487	251	24	courts	court	NOUN
ftr-487	251	25	'	'	PART
ftr-487	251	26	application	application	NOUN
ftr-487	251	27	of	of	ADP
ftr-487	251	28	statutes	statute	NOUN
ftr-487	251	29	which	which	PRON
ftr-487	251	30	congress	congress	PROPN
ftr-487	251	31	revisits	revisit	VERB
ftr-487	251	32	infrequently	infrequently	ADV
ftr-487	251	33	,	,	PUNCT
ftr-487	251	34	the	the	DET
ftr-487	251	35	opportunity	opportunity	NOUN
ftr-487	251	36	typically	typically	ADV
ftr-487	251	37	exists	exist	VERB
ftr-487	251	38	for	for	ADP
ftr-487	251	39	reasonably	reasonably	ADV
ftr-487	251	40	prompt	prompt	ADJ
ftr-487	251	41	legislative	legislative	ADJ
ftr-487	251	42	response	response	NOUN
ftr-487	251	43	to	to	ADP
ftr-487	251	44	judicial	judicial	ADJ
ftr-487	251	45	applications	application	NOUN
ftr-487	251	46	of	of	ADP
ftr-487	251	47	the	the	DET
ftr-487	251	48	tax	tax	NOUN
ftr-487	251	49	statute	statute	NOUN
ftr-487	251	50	.	.	PUNCT
ftr-487	252	1	third	third	ADV
ftr-487	252	2	,	,	PUNCT
ftr-487	252	3	the	the	DET
ftr-487	252	4	specialized	specialized	ADJ
ftr-487	252	5	institutions	institution	NOUN
ftr-487	252	6	with	with	ADP
ftr-487	252	7	primary	primary	ADJ
ftr-487	252	8	responsibility	responsibility	NOUN
ftr-487	252	9	for	for	ADP
ftr-487	252	10	tax	tax	NOUN
ftr-487	252	11	policy	policy	NOUN
ftr-487	252	12	(	(	PUNCT
ftr-487	252	13	congress	congress	PROPN
ftr-487	252	14	's	's	PART
ftr-487	252	15	tax	tax	NOUN
ftr-487	252	16	-	-	PUNCT
ftr-487	252	17	writing	write	VERB
ftr-487	252	18	committees	committee	NOUN
ftr-487	252	19	and	and	CCONJ
ftr-487	252	20	the	the	DET
ftr-487	252	21	treasury	treasury	NOUN
ftr-487	252	22	)	)	PUNCT
ftr-487	252	23	are	be	AUX
ftr-487	252	24	less	less	ADV
ftr-487	252	25	capturable	capturable	ADJ
ftr-487	252	26	by	by	ADP
ftr-487	252	27	interest	interest	NOUN
ftr-487	252	28	groups	group	NOUN
ftr-487	252	29	than	than	ADP
ftr-487	252	30	their	their	PRON
ftr-487	252	31	nontax	nontax	NOUN
ftr-487	252	32	counterparts	counterpart	NOUN
ftr-487	252	33	because	because	SCONJ
ftr-487	252	34	tax	tax	NOUN
ftr-487	252	35	policymakers	policymaker	NOUN
ftr-487	252	36	are	be	AUX
ftr-487	252	37	subject	subject	ADJ
ftr-487	252	38	to	to	ADP
ftr-487	252	39	multiple	multiple	ADJ
ftr-487	252	40	,	,	PUNCT
ftr-487	252	41	often	often	ADV
ftr-487	252	42	offsetting	offset	VERB
ftr-487	252	43	pressures	pressure	NOUN
ftr-487	252	44	,	,	PUNCT
ftr-487	252	45	in	in	ADP
ftr-487	252	46	contrast	contrast	NOUN
ftr-487	252	47	to	to	ADP
ftr-487	252	48	bureaucracies	bureaucracy	NOUN
ftr-487	252	49	and	and	CCONJ
ftr-487	252	50	legislative	legislative	ADJ
ftr-487	252	51	committees	committee	NOUN
ftr-487	252	52	with	with	ADP
ftr-487	252	53	narrower	narrow	ADJ
ftr-487	252	54	,	,	PUNCT
ftr-487	252	55	more	more	ADV
ftr-487	252	56	homogeneous	homogeneous	ADJ
ftr-487	252	57	jurisdictions	jurisdiction	NOUN
ftr-487	252	58	and	and	CCONJ
ftr-487	252	59	constituencies	constituency	NOUN
ftr-487	252	60	.	.	PUNCT
ftr-487	253	1	the	the	DET
ftr-487	253	2	more	more	ADV
ftr-487	253	3	pluralist	pluralist	ADJ
ftr-487	253	4	,	,	PUNCT
ftr-487	253	5	competitive	competitive	ADJ
ftr-487	253	6	nature	nature	NOUN
ftr-487	253	7	of	of	ADP
ftr-487	253	8	tax	tax	NOUN
ftr-487	253	9	institutions	institution	NOUN
ftr-487	253	10	gives	give	VERB
ftr-487	253	11	tax	tax	NOUN
ftr-487	253	12	policymakers	policymaker	NOUN
ftr-487	253	13	a	a	DET
ftr-487	253	14	greater	great	ADJ
ftr-487	253	15	ability	ability	NOUN
ftr-487	253	16	to	to	PART
ftr-487	253	17	pursue	pursue	VERB
ftr-487	253	18	corrective	corrective	ADJ
ftr-487	253	19	measures	measure	NOUN
ftr-487	253	20	than	than	ADP
ftr-487	253	21	nontax	nontax	NOUN
ftr-487	253	22	policymakers	policymaker	NOUN
ftr-487	253	23	dependent	dependent	ADJ
ftr-487	253	24	for	for	ADP
ftr-487	253	25	political	political	ADJ
ftr-487	253	26	support	support	NOUN
ftr-487	253	27	on	on	ADP
ftr-487	253	28	more	more	ADJ
ftr-487	253	29	limited	limited	ADJ
ftr-487	253	30	ranges	range	NOUN
ftr-487	253	31	of	of	ADP
ftr-487	253	32	interest	interest	NOUN
ftr-487	254	1	groups.57	groups.57	INTJ
ftr-487	254	2	i	i	PRON
ftr-487	254	3	qualified	qualify	VERB
ftr-487	254	4	my	my	PRON
ftr-487	254	5	comments	comment	NOUN
ftr-487	254	6	with	with	ADP
ftr-487	254	7	the	the	DET
ftr-487	254	8	observation	observation	NOUN
ftr-487	254	9	that	that	SCONJ
ftr-487	254	10	it	it	PRON
ftr-487	254	11	is	be	AUX
ftr-487	254	12	indeed	indeed	ADV
ftr-487	254	13	too	too	ADV
ftr-487	254	14	facile	facile	ADJ
ftr-487	254	15	to	to	PART
ftr-487	254	16	say	say	VERB
ftr-487	254	17	that	that	SCONJ
ftr-487	254	18	congress	congress	PROPN
ftr-487	254	19	can	can	AUX
ftr-487	254	20	simply	simply	ADV
ftr-487	254	21	overturn	overturn	VERB
ftr-487	254	22	judicial	judicial	ADJ
ftr-487	254	23	decisions.5	decisions.5	PROPN
ftr-487	254	24	"	"	PUNCT
ftr-487	254	25	a	a	DET
ftr-487	254	26	judicial	judicial	ADJ
ftr-487	254	27	determination	determination	NOUN
ftr-487	254	28	affects	affect	VERB
ftr-487	254	29	the	the	DET
ftr-487	254	30	legislative	legislative	ADJ
ftr-487	254	31	process	process	NOUN
ftr-487	254	32	since	since	SCONJ
ftr-487	254	33	an	an	DET
ftr-487	254	34	interest	interest	NOUN
ftr-487	254	35	group	group	NOUN
ftr-487	254	36	that	that	PRON
ftr-487	254	37	wins	win	VERB
ftr-487	254	38	in	in	ADP
ftr-487	254	39	court	court	NOUN
ftr-487	254	40	has	have	VERB
ftr-487	254	41	the	the	DET
ftr-487	254	42	easier	easy	ADJ
ftr-487	254	43	task	task	NOUN
ftr-487	254	44	of	of	ADP
ftr-487	254	45	blocking	block	VERB
ftr-487	254	46	legislative	legislative	ADJ
ftr-487	254	47	action	action	NOUN
ftr-487	254	48	to	to	PART
ftr-487	254	49	preserve	preserve	VERB
ftr-487	254	50	the	the	DET
ftr-487	254	51	status	status	NOUN
ftr-487	254	52	quo	quo	NOUN
ftr-487	254	53	,	,	PUNCT
ftr-487	254	54	while	while	SCONJ
ftr-487	254	55	the	the	DET
ftr-487	254	56	loser	loser	NOUN
ftr-487	254	57	has	have	VERB
ftr-487	254	58	the	the	DET
ftr-487	254	59	harder	hard	ADJ
ftr-487	254	60	task	task	NOUN
ftr-487	254	61	of	of	ADP
ftr-487	254	62	obtaining	obtain	VERB
ftr-487	254	63	affirmative	affirmative	ADJ
ftr-487	254	64	legislative	legislative	ADJ
ftr-487	254	65	relief	relief	NOUN
ftr-487	254	66	.	.	PUNCT
ftr-487	255	1	nevertheless	nevertheless	ADV
ftr-487	255	2	,	,	PUNCT
ftr-487	255	3	on	on	ADP
ftr-487	255	4	balance	balance	NOUN
ftr-487	255	5	,	,	PUNCT
ftr-487	255	6	i	i	PRON
ftr-487	255	7	concluded	conclude	VERB
ftr-487	255	8	that	that	SCONJ
ftr-487	255	9	the	the	DET
ftr-487	255	10	code	code	NOUN
ftr-487	255	11	is	be	AUX
ftr-487	255	12	very	very	ADV
ftr-487	255	13	amenable	amenable	ADJ
ftr-487	255	14	to	to	ADP
ftr-487	255	15	legislative	legislative	ADJ
ftr-487	255	16	correction	correction	NOUN
ftr-487	255	17	and	and	CCONJ
ftr-487	255	18	that	that	SCONJ
ftr-487	255	19	this	this	PRON
ftr-487	255	20	should	should	AUX
ftr-487	255	21	caution	caution	VERB
ftr-487	255	22	against	against	ADP
ftr-487	255	23	the	the	DET
ftr-487	255	24	courts	court	NOUN
ftr-487	255	25	assuming	assume	VERB
ftr-487	255	26	for	for	ADP
ftr-487	255	27	themselves	themselves	PRON
ftr-487	255	28	the	the	DET
ftr-487	255	29	task	task	NOUN
ftr-487	255	30	of	of	ADP
ftr-487	255	31	repairing	repair	VERB
ftr-487	255	32	the	the	DET
ftr-487	255	33	tax	tax	NOUN
ftr-487	255	34	law	law	NOUN
ftr-487	255	35	when	when	SCONJ
ftr-487	255	36	literal	literal	ADJ
ftr-487	255	37	application	application	NOUN
ftr-487	255	38	of	of	ADP
ftr-487	255	39	the	the	DET
ftr-487	255	40	code	code	NOUN
ftr-487	255	41	arguably	arguably	ADV
ftr-487	255	42	leads	lead	VERB
ftr-487	255	43	to	to	ADP
ftr-487	255	44	an	an	DET
ftr-487	255	45	incorrect	incorrect	ADJ
ftr-487	255	46	policy	policy	NOUN
ftr-487	255	47	result	result	NOUN
ftr-487	255	48	.	.	PUNCT
ftr-487	256	1	judge	judge	NOUN
ftr-487	256	2	-	-	PUNCT
ftr-487	256	3	made	make	VERB
ftr-487	256	4	rules	rule	NOUN
ftr-487	256	5	,	,	PUNCT
ftr-487	256	6	not	not	PART
ftr-487	256	7	just	just	ADV
ftr-487	256	8	statutory	statutory	ADJ
ftr-487	256	9	rules	rule	NOUN
ftr-487	256	10	,	,	PUNCT
ftr-487	256	11	can	can	AUX
ftr-487	256	12	be	be	AUX
ftr-487	256	13	manipulated	manipulate	VERB
ftr-487	256	14	in	in	ADP
ftr-487	256	15	unforeseen	unforeseen	ADJ
ftr-487	256	16	and	and	CCONJ
ftr-487	256	17	unpleasant	unpleasant	ADJ
ftr-487	256	18	ways	way	NOUN
ftr-487	256	19	.	.	PUNCT
ftr-487	257	1	see	see	VERB
ftr-487	257	2	crane	crane	NOUN
ftr-487	257	3	v.	v.	PROPN
ftr-487	257	4	commissioner	commissioner	PROPN
ftr-487	257	5	,	,	PUNCT
ftr-487	257	6	331	331	NUM
ftr-487	257	7	u.s	u.s	PROPN
ftr-487	257	8	.	.	PROPN
ftr-487	257	9	1	1	NUM
ftr-487	257	10	(	(	PUNCT
ftr-487	257	11	1947	1947	NUM
ftr-487	257	12	)	)	PUNCT
ftr-487	257	13	.	.	PUNCT
ftr-487	258	1	57	57	NUM
ftr-487	258	2	.	.	PUNCT
ftr-487	259	1	this	this	DET
ftr-487	259	2	idea	idea	NOUN
ftr-487	259	3	is	be	AUX
ftr-487	259	4	developed	develop	VERB
ftr-487	259	5	more	more	ADV
ftr-487	259	6	extensively	extensively	ADV
ftr-487	259	7	in	in	ADP
ftr-487	259	8	edward	edward	PROPN
ftr-487	259	9	a.	a.	NOUN
ftr-487	259	10	zelinsky	zelinsky	PROPN
ftr-487	259	11	,	,	PUNCT
ftr-487	259	12	james	james	PROPN
ftr-487	259	13	madison	madison	PROPN
ftr-487	259	14	and	and	CCONJ
ftr-487	259	15	public	public	ADJ
ftr-487	259	16	choice	choice	NOUN
ftr-487	259	17	at	at	ADP
ftr-487	259	18	gucci	gucci	PROPN
ftr-487	259	19	gulch	gulch	PROPN
ftr-487	259	20	:	:	PUNCT
ftr-487	259	21	a	a	DET
ftr-487	259	22	procedural	procedural	ADJ
ftr-487	259	23	defense	defense	NOUN
ftr-487	259	24	of	of	ADP
ftr-487	259	25	tax	tax	NOUN
ftr-487	259	26	expenditures	expenditure	NOUN
ftr-487	259	27	and	and	CCONJ
ftr-487	259	28	tax	tax	NOUN
ftr-487	259	29	institutions	institution	NOUN
ftr-487	259	30	,	,	PUNCT
ftr-487	259	31	102	102	NUM
ftr-487	259	32	yale	yale	PROPN
ftr-487	259	33	l.j	l.j	PROPN
ftr-487	259	34	.	.	PROPN
ftr-487	259	35	1165	1165	NUM
ftr-487	259	36	(	(	PUNCT
ftr-487	259	37	1993	1993	NUM
ftr-487	259	38	)	)	PUNCT
ftr-487	259	39	.	.	PUNCT
ftr-487	260	1	58	58	NUM
ftr-487	260	2	.	.	PUNCT
ftr-487	261	1	zelinsky	zelinsky	ADJ
ftr-487	261	2	,	,	PUNCT
ftr-487	261	3	language	language	NOUN
ftr-487	261	4	,	,	PUNCT
ftr-487	261	5	supra	supra	PROPN
ftr-487	261	6	note	note	NOUN
ftr-487	261	7	33	33	NUM
ftr-487	261	8	,	,	PUNCT
ftr-487	261	9	at	at	ADP
ftr-487	261	10	1700	1700	NUM
ftr-487	261	11	.	.	PUNCT
ftr-487	262	1	[	[	X
ftr-487	262	2	vol	vol	NOUN
ftr-487	262	3	2:12	2:12	NUM
ftr-487	262	4	text	text	NOUN
ftr-487	262	5	,	,	PUNCT
ftr-487	262	6	purpose	purpose	NOUN
ftr-487	262	7	,	,	PUNCT
ftr-487	262	8	capacity	capacity	NOUN
ftr-487	262	9	and	and	CCONJ
ftr-487	262	10	albertson	albertson	NOUN
ftr-487	262	11	's	's	PART
ftr-487	262	12	professor	professor	NOUN
ftr-487	262	13	geier	geier	NOUN
ftr-487	262	14	replies	reply	VERB
ftr-487	262	15	that	that	SCONJ
ftr-487	262	16	congress	congress	PROPN
ftr-487	262	17	must	must	AUX
ftr-487	262	18	find	find	VERB
ftr-487	262	19	revenue	revenue	NOUN
ftr-487	262	20	-	-	PUNCT
ftr-487	262	21	raising	raise	VERB
ftr-487	262	22	measures	measure	NOUN
ftr-487	262	23	to	to	PART
ftr-487	262	24	offset	offset	VERB
ftr-487	262	25	those	those	DET
ftr-487	262	26	tax	tax	NOUN
ftr-487	262	27	changes	change	NOUN
ftr-487	262	28	that	that	PRON
ftr-487	262	29	hurt	hurt	VERB
ftr-487	262	30	the	the	DET
ftr-487	262	31	fisc	fisc	NOUN
ftr-487	262	32	.	.	PUNCT
ftr-487	263	1	"9	"9	ADJ
ftr-487	263	2	on	on	ADP
ftr-487	263	3	its	its	PRON
ftr-487	263	4	face	face	NOUN
ftr-487	263	5	,	,	PUNCT
ftr-487	263	6	the	the	DET
ftr-487	263	7	rule	rule	NOUN
ftr-487	263	8	of	of	ADP
ftr-487	263	9	revenue	revenue	NOUN
ftr-487	263	10	-	-	PUNCT
ftr-487	263	11	neutrality	neutrality	NOUN
ftr-487	263	12	supports	support	VERB
ftr-487	263	13	my	my	PRON
ftr-487	263	14	position	position	NOUN
ftr-487	263	15	since	since	SCONJ
ftr-487	263	16	it	it	PRON
ftr-487	263	17	encourages	encourage	VERB
ftr-487	263	18	congress	congress	PROPN
ftr-487	263	19	to	to	PART
ftr-487	263	20	adopt	adopt	VERB
ftr-487	263	21	those	those	DET
ftr-487	263	22	repairs	repair	NOUN
ftr-487	263	23	to	to	ADP
ftr-487	263	24	the	the	DET
ftr-487	263	25	tax	tax	NOUN
ftr-487	263	26	statute	statute	NOUN
ftr-487	263	27	that	that	PRON
ftr-487	263	28	procure	procure	VERB
ftr-487	263	29	additional	additional	ADJ
ftr-487	263	30	tax	tax	NOUN
ftr-487	263	31	money	money	NOUN
ftr-487	263	32	and	and	CCONJ
ftr-487	263	33	thereby	thereby	ADV
ftr-487	263	34	liberate	liberate	VERB
ftr-487	263	35	congress	congress	PROPN
ftr-487	263	36	from	from	ADP
ftr-487	263	37	that	that	DET
ftr-487	263	38	rule	rule	NOUN
ftr-487	263	39	.	.	PUNCT
ftr-487	264	1	members	member	NOUN
ftr-487	264	2	of	of	ADP
ftr-487	264	3	congress	congress	PROPN
ftr-487	264	4	otherwise	otherwise	ADV
ftr-487	264	5	indifferent	indifferent	ADJ
ftr-487	264	6	to	to	ADP
ftr-487	264	7	the	the	DET
ftr-487	264	8	requirements	requirement	NOUN
ftr-487	264	9	of	of	ADP
ftr-487	264	10	tax	tax	NOUN
ftr-487	264	11	policy	policy	NOUN
ftr-487	264	12	will	will	AUX
ftr-487	264	13	,	,	PUNCT
ftr-487	264	14	given	give	VERB
ftr-487	264	15	the	the	DET
ftr-487	264	16	mandate	mandate	NOUN
ftr-487	264	17	that	that	SCONJ
ftr-487	264	18	revenue	revenue	NOUN
ftr-487	264	19	increases	increase	VERB
ftr-487	264	20	balance	balance	NOUN
ftr-487	264	21	revenue	revenue	NOUN
ftr-487	264	22	losses	loss	NOUN
ftr-487	264	23	,	,	PUNCT
ftr-487	264	24	support	support	VERB
ftr-487	264	25	corrections	correction	NOUN
ftr-487	264	26	to	to	ADP
ftr-487	264	27	the	the	DET
ftr-487	264	28	code	code	NOUN
ftr-487	264	29	generating	generate	VERB
ftr-487	264	30	the	the	DET
ftr-487	264	31	funds	fund	NOUN
ftr-487	264	32	needed	need	VERB
ftr-487	264	33	to	to	PART
ftr-487	264	34	finance	finance	VERB
ftr-487	264	35	proposals	proposal	NOUN
ftr-487	264	36	which	which	PRON
ftr-487	264	37	they	they	PRON
ftr-487	264	38	advocate	advocate	VERB
ftr-487	264	39	.	.	PUNCT
ftr-487	265	1	moreover	moreover	ADV
ftr-487	265	2	,	,	PUNCT
ftr-487	265	3	legislative	legislative	ADJ
ftr-487	265	4	corrections	correction	NOUN
ftr-487	265	5	in	in	ADP
ftr-487	265	6	the	the	DET
ftr-487	265	7	sense	sense	NOUN
ftr-487	265	8	professor	professor	NOUN
ftr-487	265	9	geier	geier	NOUN
ftr-487	265	10	and	and	CCONJ
ftr-487	265	11	i	i	PRON
ftr-487	265	12	are	be	AUX
ftr-487	265	13	discussing	discuss	VERB
ftr-487	265	14	them	they	PRON
ftr-487	265	15	are	be	AUX
ftr-487	265	16	typically	typically	ADV
ftr-487	265	17	revenue	revenue	NOUN
ftr-487	265	18	-	-	PUNCT
ftr-487	265	19	raisers	raiser	NOUN
ftr-487	265	20	.	.	PUNCT
ftr-487	266	1	the	the	DET
ftr-487	266	2	need	need	NOUN
ftr-487	266	3	for	for	ADP
ftr-487	266	4	legislative	legislative	ADJ
ftr-487	266	5	repair	repair	NOUN
ftr-487	266	6	is	be	AUX
ftr-487	266	7	classically	classically	ADV
ftr-487	266	8	perceived	perceive	VERB
ftr-487	266	9	when	when	SCONJ
ftr-487	266	10	the	the	DET
ftr-487	266	11	literal	literal	ADJ
ftr-487	266	12	application	application	NOUN
ftr-487	266	13	of	of	ADP
ftr-487	266	14	the	the	DET
ftr-487	266	15	code	code	NOUN
ftr-487	266	16	leads	lead	VERB
ftr-487	266	17	to	to	ADP
ftr-487	266	18	a	a	DET
ftr-487	266	19	pro	pro	ADJ
ftr-487	266	20	-	-	ADJ
ftr-487	266	21	taxpayer	taxpayer	ADJ
ftr-487	266	22	result	result	NOUN
ftr-487	266	23	that	that	PRON
ftr-487	266	24	is	be	AUX
ftr-487	266	25	unacceptable	unacceptable	ADJ
ftr-487	266	26	to	to	ADP
ftr-487	266	27	treasury	treasury	PROPN
ftr-487	266	28	officials	official	NOUN
ftr-487	266	29	,	,	PUNCT
ftr-487	266	30	congress	congress	PROPN
ftr-487	266	31	's	's	PART
ftr-487	266	32	tax	tax	NOUN
ftr-487	266	33	-	-	PUNCT
ftr-487	266	34	writers	writer	NOUN
ftr-487	266	35	,	,	PUNCT
ftr-487	266	36	and	and	CCONJ
ftr-487	266	37	the	the	DET
ftr-487	266	38	professionals	professional	NOUN
ftr-487	266	39	who	who	PRON
ftr-487	266	40	advise	advise	VERB
ftr-487	266	41	them	they	PRON
ftr-487	266	42	.	.	PUNCT
ftr-487	267	1	the	the	DET
ftr-487	267	2	resulting	result	VERB
ftr-487	267	3	change	change	NOUN
ftr-487	267	4	to	to	ADP
ftr-487	267	5	the	the	DET
ftr-487	267	6	code	code	NOUN
ftr-487	267	7	is	be	AUX
ftr-487	267	8	typically	typically	ADV
ftr-487	267	9	scored	score	VERB
ftr-487	267	10	as	as	ADP
ftr-487	267	11	a	a	DET
ftr-487	267	12	revenue	revenue	NOUN
ftr-487	267	13	-	-	PUNCT
ftr-487	267	14	raiser	raiser	NOUN
ftr-487	267	15	since	since	SCONJ
ftr-487	267	16	it	it	PRON
ftr-487	267	17	reverses	reverse	VERB
ftr-487	267	18	a	a	DET
ftr-487	267	19	moneylosing	moneylosing	NOUN
ftr-487	267	20	judicial	judicial	ADJ
ftr-487	267	21	decision	decision	NOUN
ftr-487	267	22	and	and	CCONJ
ftr-487	267	23	is	be	AUX
ftr-487	267	24	thus	thus	ADV
ftr-487	267	25	particularly	particularly	ADV
ftr-487	267	26	attractive	attractive	ADJ
ftr-487	267	27	to	to	ADP
ftr-487	267	28	legislators	legislator	NOUN
ftr-487	267	29	looking	look	VERB
ftr-487	267	30	to	to	PART
ftr-487	267	31	finance	finance	VERB
ftr-487	267	32	their	their	PRON
ftr-487	267	33	own	own	ADJ
ftr-487	267	34	proposals	proposal	NOUN
ftr-487	267	35	.	.	PUNCT
ftr-487	267	36	'	'	PUNCT
ftr-487	268	1	finally	finally	ADV
ftr-487	268	2	,	,	PUNCT
ftr-487	268	3	even	even	ADV
ftr-487	268	4	if	if	SCONJ
ftr-487	268	5	the	the	DET
ftr-487	268	6	rule	rule	NOUN
ftr-487	268	7	of	of	ADP
ftr-487	268	8	revenue	revenue	NOUN
ftr-487	268	9	-	-	PUNCT
ftr-487	268	10	neutrality	neutrality	NOUN
ftr-487	268	11	on	on	ADP
ftr-487	268	12	balance	balance	NOUN
ftr-487	268	13	reduces	reduce	VERB
ftr-487	268	14	congress	congress	PROPN
ftr-487	268	15	's	's	PART
ftr-487	268	16	ability	ability	NOUN
ftr-487	268	17	to	to	PART
ftr-487	268	18	correct	correct	VERB
ftr-487	268	19	the	the	DET
ftr-487	268	20	code	code	NOUN
ftr-487	268	21	,	,	PUNCT
ftr-487	268	22	the	the	DET
ftr-487	268	23	tax	tax	NOUN
ftr-487	268	24	statute	statute	NOUN
ftr-487	268	25	remains	remain	VERB
ftr-487	268	26	quite	quite	ADV
ftr-487	268	27	amenable	amenable	ADJ
ftr-487	268	28	to	to	ADP
ftr-487	268	29	legislative	legislative	ADJ
ftr-487	268	30	repair	repair	NOUN
ftr-487	268	31	,	,	PUNCT
ftr-487	268	32	given	give	VERB
ftr-487	268	33	the	the	DET
ftr-487	268	34	other	other	ADJ
ftr-487	268	35	,	,	PUNCT
ftr-487	268	36	offsetting	offset	VERB
ftr-487	268	37	factors	factor	NOUN
ftr-487	268	38	which	which	PRON
ftr-487	268	39	enhance	enhance	VERB
ftr-487	268	40	congress	congress	PROPN
ftr-487	268	41	's	's	PART
ftr-487	268	42	capacity	capacity	NOUN
ftr-487	268	43	to	to	PART
ftr-487	268	44	mend	mend	VERB
ftr-487	268	45	the	the	DET
ftr-487	268	46	code	code	NOUN
ftr-487	268	47	,	,	PUNCT
ftr-487	268	48	i.e.	i.e.	X
ftr-487	268	49	,	,	PUNCT
ftr-487	268	50	the	the	DET
ftr-487	268	51	annual	annual	ADJ
ftr-487	268	52	nature	nature	NOUN
ftr-487	268	53	of	of	ADP
ftr-487	268	54	tax	tax	NOUN
ftr-487	268	55	legislation	legislation	NOUN
ftr-487	268	56	,	,	PUNCT
ftr-487	268	57	the	the	DET
ftr-487	268	58	pluralistic	pluralistic	ADJ
ftr-487	268	59	character	character	NOUN
ftr-487	268	60	of	of	ADP
ftr-487	268	61	tax	tax	NOUN
ftr-487	268	62	institutions	institution	NOUN
ftr-487	268	63	which	which	PRON
ftr-487	268	64	gives	give	VERB
ftr-487	268	65	tax	tax	NOUN
ftr-487	268	66	policymakers	policymaker	NOUN
ftr-487	268	67	greater	great	ADJ
ftr-487	268	68	independence	independence	NOUN
ftr-487	268	69	than	than	SCONJ
ftr-487	268	70	is	be	AUX
ftr-487	268	71	possessed	possess	VERB
ftr-487	268	72	by	by	ADP
ftr-487	268	73	their	their	PRON
ftr-487	268	74	nontax	nontax	NOUN
ftr-487	268	75	counterparts	counterpart	NOUN
ftr-487	268	76	.	.	PUNCT
ftr-487	269	1	the	the	DET
ftr-487	269	2	suspectibility	suspectibility	NOUN
ftr-487	269	3	of	of	ADP
ftr-487	269	4	the	the	DET
ftr-487	269	5	tax	tax	NOUN
ftr-487	269	6	statute	statute	NOUN
ftr-487	269	7	to	to	ADP
ftr-487	269	8	legislative	legislative	ADJ
ftr-487	269	9	repair	repair	NOUN
ftr-487	269	10	is	be	AUX
ftr-487	269	11	particularly	particularly	ADV
ftr-487	269	12	pronounced	pronounce	VERB
ftr-487	269	13	in	in	ADP
ftr-487	269	14	comparison	comparison	NOUN
ftr-487	269	15	with	with	ADP
ftr-487	269	16	judge	judge	NOUN
ftr-487	269	17	-	-	PUNCT
ftr-487	269	18	made	make	VERB
ftr-487	269	19	constitutional	constitutional	ADJ
ftr-487	269	20	law	law	NOUN
ftr-487	269	21	(	(	PUNCT
ftr-487	269	22	essentially	essentially	ADV
ftr-487	269	23	untouchable	untouchable	ADJ
ftr-487	269	24	by	by	ADP
ftr-487	269	25	congress	congress	PROPN
ftr-487	269	26	)	)	PUNCT
ftr-487	269	27	and	and	CCONJ
ftr-487	269	28	the	the	DET
ftr-487	269	29	courts	court	NOUN
ftr-487	269	30	'	'	PART
ftr-487	269	31	construction	construction	NOUN
ftr-487	269	32	of	of	ADP
ftr-487	269	33	those	those	DET
ftr-487	269	34	statutes	statute	NOUN
ftr-487	269	35	revisited	revisit	VERB
ftr-487	269	36	by	by	ADP
ftr-487	269	37	congress	congress	PROPN
ftr-487	269	38	infrequently	infrequently	ADV
ftr-487	269	39	and	and	CCONJ
ftr-487	269	40	subject	subject	VERB
ftr-487	269	41	to	to	ADP
ftr-487	269	42	the	the	DET
ftr-487	269	43	jurisdiction	jurisdiction	NOUN
ftr-487	269	44	of	of	ADP
ftr-487	269	45	more	more	ADV
ftr-487	269	46	capturable	capturable	ADJ
ftr-487	269	47	legislative	legislative	ADJ
ftr-487	269	48	and	and	CCONJ
ftr-487	269	49	executive	executive	ADJ
ftr-487	269	50	institutions	institution	NOUN
ftr-487	269	51	.	.	PUNCT
ftr-487	270	1	in	in	ADP
ftr-487	270	2	short	short	ADJ
ftr-487	270	3	,	,	PUNCT
ftr-487	270	4	if	if	SCONJ
ftr-487	270	5	the	the	DET
ftr-487	270	6	code	code	NOUN
ftr-487	270	7	is	be	AUX
ftr-487	270	8	not	not	PART
ftr-487	270	9	amenable	amenable	ADJ
ftr-487	270	10	to	to	ADP
ftr-487	270	11	congressional	congressional	ADJ
ftr-487	270	12	correction	correction	NOUN
ftr-487	270	13	,	,	PUNCT
ftr-487	270	14	no	no	DET
ftr-487	270	15	statute	statute	NOUN
ftr-487	270	16	is	be	AUX
ftr-487	270	17	.	.	PUNCT
ftr-487	271	1	as	as	SCONJ
ftr-487	271	2	this	this	DET
ftr-487	271	3	line	line	NOUN
ftr-487	271	4	of	of	ADP
ftr-487	271	5	analysis	analysis	NOUN
ftr-487	271	6	makes	make	VERB
ftr-487	271	7	clear	clear	ADJ
ftr-487	271	8	,	,	PUNCT
ftr-487	271	9	the	the	DET
ftr-487	271	10	amenability	amenability	NOUN
ftr-487	271	11	of	of	ADP
ftr-487	271	12	the	the	DET
ftr-487	271	13	code	code	NOUN
ftr-487	271	14	to	to	ADP
ftr-487	271	15	legislative	legislative	ADJ
ftr-487	271	16	repair	repair	NOUN
ftr-487	271	17	is	be	AUX
ftr-487	271	18	ultimately	ultimately	ADV
ftr-487	271	19	an	an	DET
ftr-487	271	20	empirical	empirical	ADJ
ftr-487	271	21	question	question	NOUN
ftr-487	271	22	.	.	PUNCT
ftr-487	272	1	professor	professor	NOUN
ftr-487	272	2	geier	geier	NOUN
ftr-487	272	3	counters	counter	VERB
ftr-487	272	4	my	my	PRON
ftr-487	272	5	prime	prime	ADJ
ftr-487	272	6	example	example	NOUN
ftr-487	272	7	--	--	PUNCT
ftr-487	272	8	congress	congress	PROPN
ftr-487	272	9	's	's	PART
ftr-487	272	10	alteration	alteration	NOUN
ftr-487	272	11	of	of	ADP
ftr-487	272	12	section	section	NOUN
ftr-487	272	13	404(a	404(a	PROPN
ftr-487	272	14	)	)	PUNCT
ftr-487	272	15	even	even	ADV
ftr-487	272	16	before	before	SCONJ
ftr-487	272	17	the	the	DET
ftr-487	272	18	albertson	albertson	NOUN
ftr-487	272	19	's	's	PART
ftr-487	272	20	litigation	litigation	NOUN
ftr-487	272	21	began	begin	VERB
ftr-487	272	22	-	-	PUNCT
ftr-487	272	23	with	with	ADP
ftr-487	272	24	efforts	effort	NOUN
ftr-487	272	25	to	to	PART
ftr-487	272	26	overturn	overturn	VERB
ftr-487	272	27	the	the	DET
ftr-487	272	28	soliman	soliman	NOUN
ftr-487	272	29	decision6	decision6	NOUN
ftr-487	272	30	and	and	CCONJ
ftr-487	272	31	thus	thus	ADV
ftr-487	272	32	liberalize	liberalize	VERB
ftr-487	272	33	the	the	DET
ftr-487	272	34	deductibility	deductibility	NOUN
ftr-487	272	35	of	of	ADP
ftr-487	272	36	taxpayers	taxpayer	NOUN
ftr-487	272	37	'	'	PART
ftr-487	272	38	home	home	NOUN
ftr-487	272	39	office	office	NOUN
ftr-487	272	40	expenses	expense	NOUN
ftr-487	272	41	.	.	PUNCT
ftr-487	273	1	these	these	DET
ftr-487	273	2	efforts	effort	NOUN
ftr-487	273	3	,	,	PUNCT
ftr-487	273	4	professor	professor	NOUN
ftr-487	273	5	geier	geier	NOUN
ftr-487	273	6	indicates	indicate	VERB
ftr-487	273	7	,	,	PUNCT
ftr-487	273	8	have	have	AUX
ftr-487	273	9	been	be	AUX
ftr-487	273	10	hampered	hamper	VERB
ftr-487	273	11	by	by	ADP
ftr-487	273	12	the	the	DET
ftr-487	273	13	requirement	requirement	NOUN
ftr-487	273	14	that	that	SCONJ
ftr-487	273	15	the	the	DET
ftr-487	273	16	money	money	NOUN
ftr-487	273	17	lost	lose	VERB
ftr-487	273	18	by	by	ADP
ftr-487	273	19	repealing	repeal	VERB
ftr-487	273	20	soliman	soliman	NOUN
ftr-487	273	21	be	be	AUX
ftr-487	273	22	balanced	balance	VERB
ftr-487	273	23	by	by	ADP
ftr-487	273	24	a	a	DET
ftr-487	273	25	countervailing	countervailing	ADJ
ftr-487	273	26	revenue	revenue	NOUN
ftr-487	273	27	gain.62	gain.62	NOUN
ftr-487	273	28	the	the	DET
ftr-487	273	29	final	final	ADJ
ftr-487	273	30	outcome	outcome	NOUN
ftr-487	273	31	of	of	ADP
ftr-487	273	32	the	the	DET
ftr-487	273	33	soliman	soliman	NOUN
ftr-487	273	34	saga	saga	NOUN
ftr-487	273	35	remains	remain	VERB
ftr-487	273	36	to	to	PART
ftr-487	273	37	be	be	AUX
ftr-487	273	38	seen	see	VERB
ftr-487	273	39	;	;	PUNCT
ftr-487	273	40	there	there	PRON
ftr-487	273	41	is	be	VERB
ftr-487	273	42	strong	strong	ADJ
ftr-487	273	43	,	,	PUNCT
ftr-487	273	44	bipartisan	bipartisan	ADJ
ftr-487	273	45	support	support	NOUN
ftr-487	273	46	for	for	ADP
ftr-487	273	47	overturning	overturn	VERB
ftr-487	273	48	that	that	DET
ftr-487	273	49	decision	decision	NOUN
ftr-487	273	50	legislative59	legislative59	NOUN
ftr-487	273	51	.	.	PUNCT
ftr-487	274	1	geier	geier	NOUN
ftr-487	274	2	,	,	PUNCT
ftr-487	274	3	supra	supra	PROPN
ftr-487	274	4	note	note	NOUN
ftr-487	274	5	1	1	NUM
ftr-487	274	6	,	,	PUNCT
ftr-487	274	7	at	at	ADP
ftr-487	274	8	511	511	NUM
ftr-487	274	9	n.62	n.62	NOUN
ftr-487	274	10	.	.	NOUN
ftr-487	274	11	60	60	NUM
ftr-487	274	12	.	.	PUNCT
ftr-487	275	1	i	i	PRON
ftr-487	275	2	infer	infer	VERB
ftr-487	275	3	that	that	SCONJ
ftr-487	275	4	professor	professor	NOUN
ftr-487	275	5	geier	geier	NOUN
ftr-487	275	6	disagrees	disagree	VERB
ftr-487	275	7	with	with	ADP
ftr-487	275	8	these	these	DET
ftr-487	275	9	observations	observation	NOUN
ftr-487	275	10	.	.	PUNCT
ftr-487	276	1	i	i	PRON
ftr-487	276	2	d.	d.	PROPN
ftr-487	276	3	at	at	ADP
ftr-487	276	4	496	496	NUM
ftr-487	276	5	.	.	PUNCT
ftr-487	276	6	61	61	NUM
ftr-487	276	7	.	.	PUNCT
ftr-487	277	1	commissioner	commissioner	PROPN
ftr-487	277	2	v.	v.	PROPN
ftr-487	277	3	soliman	soliman	PROPN
ftr-487	277	4	,	,	PUNCT
ftr-487	277	5	506	506	NUM
ftr-487	277	6	u.s	u.s	PROPN
ftr-487	277	7	.	.	PROPN
ftr-487	277	8	168	168	NUM
ftr-487	277	9	(	(	PUNCT
ftr-487	277	10	1993	1993	NUM
ftr-487	277	11	)	)	PUNCT
ftr-487	277	12	.	.	PUNCT
ftr-487	278	1	62	62	NUM
ftr-487	278	2	.	.	PUNCT
ftr-487	279	1	geier	geier	NOUN
ftr-487	279	2	,	,	PUNCT
ftr-487	279	3	supra	supra	PROPN
ftr-487	279	4	note	note	NOUN
ftr-487	279	5	1	1	NUM
ftr-487	279	6	,	,	PUNCT
ftr-487	279	7	at	at	ADP
ftr-487	279	8	511	511	NUM
ftr-487	279	9	n.62	n.62	NOUN
ftr-487	279	10	.	.	PUNCT
ftr-487	280	1	19961	19961	NUM
ftr-487	280	2	florida	florida	PROPN
ftr-487	280	3	tax	tax	NOUN
ftr-487	280	4	review	review	NOUN
ftr-487	280	5	ly.63	ly.63	ADJ
ftr-487	280	6	but	but	CCONJ
ftr-487	280	7	even	even	ADV
ftr-487	280	8	if	if	SCONJ
ftr-487	280	9	congress	congress	PROPN
ftr-487	280	10	leaves	leave	VERB
ftr-487	280	11	standing	stand	VERB
ftr-487	280	12	the	the	DET
ftr-487	280	13	present	present	ADJ
ftr-487	280	14	statutory	statutory	ADJ
ftr-487	280	15	provisions	provision	NOUN
ftr-487	280	16	governing	govern	VERB
ftr-487	280	17	home	home	NOUN
ftr-487	280	18	office	office	NOUN
ftr-487	280	19	deductions	deduction	NOUN
ftr-487	280	20	,	,	PUNCT
ftr-487	280	21	that	that	PRON
ftr-487	280	22	may	may	AUX
ftr-487	280	23	in	in	ADP
ftr-487	280	24	the	the	DET
ftr-487	280	25	final	final	ADJ
ftr-487	280	26	analysis	analysis	NOUN
ftr-487	280	27	reflect	reflect	VERB
ftr-487	280	28	the	the	DET
ftr-487	280	29	considered	consider	VERB
ftr-487	280	30	judgment	judgment	NOUN
ftr-487	280	31	that	that	SCONJ
ftr-487	280	32	the	the	DET
ftr-487	280	33	statute	statute	NOUN
ftr-487	280	34	embodies	embody	VERB
ftr-487	280	35	the	the	DET
ftr-487	280	36	correct	correct	ADJ
ftr-487	280	37	compromise	compromise	NOUN
ftr-487	280	38	of	of	ADP
ftr-487	280	39	the	the	DET
ftr-487	280	40	contending	contend	VERB
ftr-487	280	41	considerations	consideration	NOUN
ftr-487	280	42	and	and	CCONJ
ftr-487	280	43	that	that	SCONJ
ftr-487	280	44	the	the	DET
ftr-487	280	45	court	court	NOUN
ftr-487	280	46	properly	properly	ADV
ftr-487	280	47	(	(	PUNCT
ftr-487	280	48	and	and	CCONJ
ftr-487	280	49	literally	literally	ADV
ftr-487	280	50	)	)	PUNCT
ftr-487	280	51	applied	apply	VERB
ftr-487	280	52	the	the	DET
ftr-487	280	53	statute	statute	NOUN
ftr-487	280	54	to	to	PART
ftr-487	280	55	deny	deny	VERB
ftr-487	280	56	dr	dr	PROPN
ftr-487	280	57	.	.	PROPN
ftr-487	280	58	soliman	soliman	PROPN
ftr-487	280	59	a	a	DET
ftr-487	280	60	home	home	NOUN
ftr-487	280	61	office	office	NOUN
ftr-487	280	62	deduction	deduction	NOUN
ftr-487	280	63	.	.	PUNCT
ftr-487	281	1	iv	iv	X
ftr-487	281	2	.	.	PUNCT
ftr-487	282	1	what	what	PRON
ftr-487	282	2	is	be	AUX
ftr-487	282	3	textualism	textualism	NOUN
ftr-487	282	4	?	?	PUNCT
ftr-487	283	1	integral	integral	ADJ
ftr-487	283	2	to	to	ADP
ftr-487	283	3	professor	professor	NOUN
ftr-487	283	4	geier	geier	NOUN
ftr-487	283	5	's	's	PART
ftr-487	283	6	analysis	analysis	NOUN
ftr-487	283	7	is	be	AUX
ftr-487	283	8	a	a	DET
ftr-487	283	9	mechanical	mechanical	ADJ
ftr-487	283	10	conception	conception	NOUN
ftr-487	283	11	of	of	ADP
ftr-487	283	12	textualism	textualism	NOUN
ftr-487	283	13	.	.	PUNCT
ftr-487	284	1	textualism	textualism	NOUN
ftr-487	284	2	,	,	PUNCT
ftr-487	284	3	professor	professor	NOUN
ftr-487	284	4	geier	geier	NOUN
ftr-487	284	5	tell	tell	VERB
ftr-487	284	6	us	we	PRON
ftr-487	284	7	,	,	PUNCT
ftr-487	284	8	is	be	AUX
ftr-487	284	9	the	the	DET
ftr-487	284	10	process	process	NOUN
ftr-487	284	11	of	of	ADP
ftr-487	284	12	consulting	consult	VERB
ftr-487	284	13	the	the	DET
ftr-487	284	14	dictionary	dictionary	NOUN
ftr-487	284	15	to	to	PART
ftr-487	284	16	determine	determine	VERB
ftr-487	284	17	the	the	DET
ftr-487	284	18	meaning	meaning	NOUN
ftr-487	284	19	of	of	ADP
ftr-487	284	20	particular	particular	ADJ
ftr-487	284	21	words	word	NOUN
ftr-487	284	22	and	and	CCONJ
ftr-487	284	23	then	then	ADV
ftr-487	284	24	applying	apply	VERB
ftr-487	284	25	these	these	DET
ftr-487	284	26	dictionary	dictionary	ADJ
ftr-487	284	27	-	-	PUNCT
ftr-487	284	28	based	base	VERB
ftr-487	284	29	meanings	meaning	NOUN
ftr-487	284	30	in	in	ADP
ftr-487	284	31	a	a	DET
ftr-487	284	32	wooden	wooden	ADJ
ftr-487	284	33	fashion.64	fashion.64	NOUN
ftr-487	284	34	textualism	textualism	NOUN
ftr-487	284	35	in	in	ADP
ftr-487	284	36	this	this	DET
ftr-487	284	37	formulation	formulation	NOUN
ftr-487	284	38	is	be	AUX
ftr-487	284	39	the	the	DET
ftr-487	284	40	opposite	opposite	NOUN
ftr-487	284	41	of	of	ADP
ftr-487	284	42	the	the	DET
ftr-487	284	43	search	search	NOUN
ftr-487	284	44	for	for	ADP
ftr-487	284	45	purpose	purpose	NOUN
ftr-487	284	46	and	and	CCONJ
ftr-487	284	47	,	,	PUNCT
ftr-487	284	48	as	as	SCONJ
ftr-487	284	49	professor	professor	NOUN
ftr-487	284	50	geier	geier	NOUN
ftr-487	284	51	makes	make	VERB
ftr-487	284	52	clear	clear	ADJ
ftr-487	284	53	,	,	PUNCT
ftr-487	284	54	is	be	AUX
ftr-487	284	55	a	a	DET
ftr-487	284	56	poor	poor	ADJ
ftr-487	284	57	way	way	NOUN
ftr-487	284	58	to	to	PART
ftr-487	284	59	resolve	resolve	VERB
ftr-487	284	60	albertson	albertson	PROPN
ftr-487	284	61	's	's	PART
ftr-487	284	62	or	or	CCONJ
ftr-487	284	63	any	any	DET
ftr-487	284	64	other	other	ADJ
ftr-487	284	65	tax	tax	NOUN
ftr-487	284	66	controversy	controversy	NOUN
ftr-487	284	67	.	.	PUNCT
ftr-487	285	1	so	so	ADV
ftr-487	285	2	understood	understand	VERB
ftr-487	285	3	,	,	PUNCT
ftr-487	285	4	textualism	textualism	NOUN
ftr-487	285	5	is	be	AUX
ftr-487	285	6	indeed	indeed	ADV
ftr-487	285	7	an	an	DET
ftr-487	285	8	appropriate	appropriate	ADJ
ftr-487	285	9	target	target	NOUN
ftr-487	285	10	for	for	ADP
ftr-487	285	11	critique	critique	NOUN
ftr-487	285	12	.	.	PUNCT
ftr-487	286	1	in	in	ADP
ftr-487	286	2	fact	fact	NOUN
ftr-487	286	3	,	,	PUNCT
ftr-487	286	4	textualism	textualism	NOUN
ftr-487	286	5	as	as	SCONJ
ftr-487	286	6	defined	define	VERB
ftr-487	286	7	by	by	ADP
ftr-487	286	8	professor	professor	NOUN
ftr-487	286	9	geier	geier	NOUN
ftr-487	286	10	is	be	AUX
ftr-487	286	11	something	something	PRON
ftr-487	286	12	of	of	ADP
ftr-487	286	13	a	a	DET
ftr-487	286	14	straw	straw	NOUN
ftr-487	286	15	man	man	NOUN
ftr-487	286	16	,	,	PUNCT
ftr-487	286	17	a	a	DET
ftr-487	286	18	particularly	particularly	ADV
ftr-487	286	19	cramped	cramp	VERB
ftr-487	286	20	view	view	NOUN
ftr-487	286	21	of	of	ADP
ftr-487	286	22	a	a	DET
ftr-487	286	23	text	text	NOUN
ftr-487	286	24	-	-	PUNCT
ftr-487	286	25	centered	center	VERB
ftr-487	286	26	approach	approach	NOUN
ftr-487	286	27	to	to	ADP
ftr-487	286	28	the	the	DET
ftr-487	286	29	code	code	NOUN
ftr-487	286	30	that	that	PRON
ftr-487	286	31	is	be	AUX
ftr-487	286	32	both	both	CCONJ
ftr-487	286	33	more	more	ADV
ftr-487	286	34	substantive	substantive	ADJ
ftr-487	286	35	and	and	CCONJ
ftr-487	286	36	more	more	ADV
ftr-487	286	37	nuanced	nuanced	ADJ
ftr-487	286	38	than	than	ADP
ftr-487	286	39	professor	professor	NOUN
ftr-487	286	40	geier	geier	NOUN
ftr-487	286	41	's	's	PART
ftr-487	286	42	formulation	formulation	NOUN
ftr-487	286	43	.	.	PUNCT
ftr-487	287	1	65	65	NUM
ftr-487	287	2	that	that	DET
ftr-487	287	3	approach	approach	NOUN
ftr-487	287	4	starts	start	VERB
ftr-487	287	5	with	with	ADP
ftr-487	287	6	the	the	DET
ftr-487	287	7	proposition	proposition	NOUN
ftr-487	287	8	that	that	SCONJ
ftr-487	287	9	for	for	ADP
ftr-487	287	10	a	a	DET
ftr-487	287	11	variety	variety	NOUN
ftr-487	287	12	of	of	ADP
ftr-487	287	13	reasons	reason	NOUN
ftr-487	287	14	,	,	PUNCT
ftr-487	287	15	the	the	DET
ftr-487	287	16	modem	modem	PROPN
ftr-487	287	17	tax	tax	NOUN
ftr-487	287	18	law	law	NOUN
ftr-487	287	19	is	be	AUX
ftr-487	287	20	quintessentially	quintessentially	ADV
ftr-487	287	21	a	a	DET
ftr-487	287	22	statutory	statutory	ADJ
ftr-487	287	23	matter	matter	NOUN
ftr-487	287	24	.	.	PUNCT
ftr-487	288	1	taxation	taxation	NOUN
ftr-487	288	2	ultimately	ultimately	ADV
ftr-487	288	3	involves	involve	VERB
ftr-487	288	4	political	political	ADJ
ftr-487	288	5	choices	choice	NOUN
ftr-487	288	6	that	that	PRON
ftr-487	288	7	appropriately	appropriately	ADV
ftr-487	288	8	belong	belong	VERB
ftr-487	288	9	to	to	ADP
ftr-487	288	10	elected	elect	VERB
ftr-487	288	11	officials	official	NOUN
ftr-487	288	12	-	-	PUNCT
ftr-487	288	13	the	the	DET
ftr-487	288	14	congress	congress	PROPN
ftr-487	288	15	and	and	CCONJ
ftr-487	288	16	the	the	DET
ftr-487	288	17	president	president	NOUN
ftr-487	288	18	-	-	PUNCT
ftr-487	288	19	who	who	PRON
ftr-487	288	20	act	act	VERB
ftr-487	288	21	through	through	ADP
ftr-487	288	22	legislation	legislation	NOUN
ftr-487	288	23	.	.	PUNCT
ftr-487	289	1	while	while	SCONJ
ftr-487	289	2	courts	court	NOUN
ftr-487	289	3	are	be	AUX
ftr-487	289	4	largely	largely	ADV
ftr-487	289	5	limited	limit	VERB
ftr-487	289	6	to	to	ADP
ftr-487	289	7	deciding	decide	VERB
ftr-487	289	8	particular	particular	ADJ
ftr-487	289	9	issues	issue	NOUN
ftr-487	289	10	raised	raise	VERB
ftr-487	289	11	in	in	ADP
ftr-487	289	12	cases	case	NOUN
ftr-487	289	13	litigated	litigate	VERB
ftr-487	289	14	after	after	ADP
ftr-487	289	15	-	-	PUNCT
ftr-487	289	16	thefact	thefact	PROPN
ftr-487	289	17	,	,	PUNCT
ftr-487	289	18	congress	congress	PROPN
ftr-487	289	19	can	can	AUX
ftr-487	289	20	statutorily	statutorily	ADV
ftr-487	289	21	promulgate	promulgate	VERB
ftr-487	289	22	,	,	PUNCT
ftr-487	289	23	prospectively	prospectively	ADV
ftr-487	289	24	and	and	CCONJ
ftr-487	289	25	comprehensively	comprehensively	ADV
ftr-487	289	26	,	,	PUNCT
ftr-487	289	27	the	the	DET
ftr-487	289	28	many	many	ADJ
ftr-487	289	29	general	general	ADJ
ftr-487	289	30	rules	rule	NOUN
ftr-487	289	31	and	and	CCONJ
ftr-487	289	32	detailed	detailed	ADJ
ftr-487	289	33	provisions	provision	NOUN
ftr-487	289	34	required	require	VERB
ftr-487	289	35	of	of	ADP
ftr-487	289	36	a	a	DET
ftr-487	289	37	modern	modern	ADJ
ftr-487	289	38	tax	tax	NOUN
ftr-487	289	39	system	system	NOUN
ftr-487	289	40	.	.	PUNCT
ftr-487	290	1	while	while	SCONJ
ftr-487	290	2	the	the	DET
ftr-487	290	3	supreme	supreme	PROPN
ftr-487	290	4	court	court	PROPN
ftr-487	290	5	can	can	AUX
ftr-487	290	6	definitively	definitively	ADV
ftr-487	290	7	resolve	resolve	VERB
ftr-487	290	8	only	only	ADV
ftr-487	290	9	a	a	DET
ftr-487	290	10	handful	handful	NOUN
ftr-487	290	11	of	of	ADP
ftr-487	290	12	tax	tax	NOUN
ftr-487	290	13	controversies	controversy	NOUN
ftr-487	290	14	in	in	ADP
ftr-487	290	15	any	any	DET
ftr-487	290	16	year	year	NOUN
ftr-487	290	17	,	,	PUNCT
ftr-487	290	18	congress	congress	PROPN
ftr-487	290	19	has	have	VERB
ftr-487	290	20	far	far	ADV
ftr-487	290	21	greater	great	ADJ
ftr-487	290	22	capacity	capacity	NOUN
ftr-487	290	23	to	to	PART
ftr-487	290	24	provide	provide	VERB
ftr-487	290	25	legislative	legislative	ADJ
ftr-487	290	26	output	output	NOUN
ftr-487	290	27	for	for	ADP
ftr-487	290	28	the	the	DET
ftr-487	290	29	perceived	perceive	VERB
ftr-487	290	30	problems	problem	NOUN
ftr-487	290	31	and	and	CCONJ
ftr-487	290	32	needs	need	NOUN
ftr-487	290	33	of	of	ADP
ftr-487	290	34	the	the	DET
ftr-487	290	35	tax	tax	NOUN
ftr-487	290	36	system	system	NOUN
ftr-487	290	37	.	.	PUNCT
ftr-487	291	1	the	the	DET
ftr-487	291	2	various	various	ADJ
ftr-487	291	3	courts	court	NOUN
ftr-487	291	4	of	of	ADP
ftr-487	291	5	appeals	appeal	NOUN
ftr-487	291	6	can	can	AUX
ftr-487	291	7	each	each	PRON
ftr-487	291	8	settle	settle	VERB
ftr-487	291	9	legal	legal	ADJ
ftr-487	291	10	issues	issue	NOUN
ftr-487	291	11	for	for	ADP
ftr-487	291	12	only	only	ADV
ftr-487	291	13	a	a	DET
ftr-487	291	14	portion	portion	NOUN
ftr-487	291	15	of	of	ADP
ftr-487	291	16	the	the	DET
ftr-487	291	17	nation	nation	NOUN
ftr-487	291	18	's	's	PART
ftr-487	291	19	taxpayers	taxpayer	NOUN
ftr-487	291	20	,	,	PUNCT
ftr-487	291	21	while	while	SCONJ
ftr-487	291	22	congress	congress	PROPN
ftr-487	291	23	legislates	legislate	VERB
ftr-487	291	24	nationally	nationally	ADV
ftr-487	291	25	and	and	CCONJ
ftr-487	291	26	is	be	AUX
ftr-487	291	27	thus	thus	ADV
ftr-487	291	28	able	able	ADJ
ftr-487	291	29	to	to	PART
ftr-487	291	30	make	make	VERB
ftr-487	291	31	the	the	DET
ftr-487	291	32	tax	tax	NOUN
ftr-487	291	33	law	law	NOUN
ftr-487	291	34	more	more	ADV
ftr-487	291	35	predictable	predictable	ADJ
ftr-487	291	36	and	and	CCONJ
ftr-487	291	37	uniform	uniform	ADJ
ftr-487	291	38	.	.	PUNCT
ftr-487	292	1	the	the	DET
ftr-487	292	2	executive	executive	ADJ
ftr-487	292	3	branch	branch	NOUN
ftr-487	292	4	and	and	CCONJ
ftr-487	292	5	congress	congress	PROPN
ftr-487	292	6	contain	contain	VERB
ftr-487	292	7	both	both	DET
ftr-487	292	8	specialized	specialized	ADJ
ftr-487	292	9	tax	tax	NOUN
ftr-487	292	10	policymakers	policymaker	NOUN
ftr-487	292	11	and	and	CCONJ
ftr-487	292	12	expert	expert	ADJ
ftr-487	292	13	tax	tax	NOUN
ftr-487	292	14	staff	staff	NOUN
ftr-487	292	15	,	,	PUNCT
ftr-487	292	16	while	while	SCONJ
ftr-487	292	17	the	the	DET
ftr-487	292	18	federal	federal	ADJ
ftr-487	292	19	judiciary	judiciary	NOUN
ftr-487	292	20	is	be	AUX
ftr-487	292	21	largely	largely	ADV
ftr-487	292	22	a	a	DET
ftr-487	292	23	body	body	NOUN
ftr-487	292	24	of	of	ADP
ftr-487	292	25	generalists.66	generalists.66	PROPN
ftr-487	292	26	63	63	NUM
ftr-487	292	27	.	.	PUNCT
ftr-487	293	1	see	see	VERB
ftr-487	293	2	,	,	PUNCT
ftr-487	293	3	e.g.	e.g.	ADV
ftr-487	293	4	,	,	PUNCT
ftr-487	293	5	amy	amy	PROPN
ftr-487	293	6	s.	s.	PROPN
ftr-487	293	7	cohen	cohen	PROPN
ftr-487	293	8	,	,	PUNCT
ftr-487	293	9	administration	administration	NOUN
ftr-487	293	10	open	open	ADJ
ftr-487	293	11	to	to	ADP
ftr-487	293	12	increasing	increase	VERB
ftr-487	293	13	flexibility	flexibility	NOUN
ftr-487	293	14	of	of	ADP
ftr-487	293	15	home	home	NOUN
ftr-487	293	16	office	office	NOUN
ftr-487	293	17	deduction	deduction	NOUN
ftr-487	293	18	,	,	PUNCT
ftr-487	293	19	95	95	NUM
ftr-487	293	20	tnt	tnt	PROPN
ftr-487	293	21	109	109	NUM
ftr-487	293	22	-	-	SYM
ftr-487	293	23	5	5	NUM
ftr-487	293	24	(	(	PUNCT
ftr-487	293	25	june	june	PROPN
ftr-487	293	26	6	6	NUM
ftr-487	293	27	,	,	PUNCT
ftr-487	293	28	1995	1995	NUM
ftr-487	293	29	)	)	PUNCT
ftr-487	293	30	(	(	PUNCT
ftr-487	293	31	lexis	lexis	X
ftr-487	293	32	,	,	PUNCT
ftr-487	293	33	fedtax	fedtax	NOUN
ftr-487	293	34	library	library	NOUN
ftr-487	293	35	,	,	PUNCT
ftr-487	293	36	tnt	tnt	NOUN
ftr-487	293	37	file	file	NOUN
ftr-487	293	38	)	)	PUNCT
ftr-487	293	39	.	.	PUNCT
ftr-487	294	1	64	64	NUM
ftr-487	294	2	.	.	PUNCT
ftr-487	294	3	geier	geier	NOUN
ftr-487	294	4	,	,	PUNCT
ftr-487	294	5	supra	supra	PROPN
ftr-487	294	6	note	note	NOUN
ftr-487	294	7	1	1	NUM
ftr-487	294	8	,	,	PUNCT
ftr-487	294	9	at	at	ADP
ftr-487	294	10	510	510	NUM
ftr-487	294	11	,	,	PUNCT
ftr-487	294	12	518	518	NUM
ftr-487	294	13	.	.	NOUN
ftr-487	294	14	65	65	NUM
ftr-487	294	15	.	.	PUNCT
ftr-487	295	1	courts	court	NOUN
ftr-487	295	2	do	do	AUX
ftr-487	295	3	indeed	indeed	ADV
ftr-487	295	4	sometimes	sometimes	ADV
ftr-487	295	5	invoke	invoke	VERB
ftr-487	295	6	dictionary	dictionary	ADJ
ftr-487	295	7	definitions	definition	NOUN
ftr-487	295	8	in	in	ADP
ftr-487	295	9	tax	tax	NOUN
ftr-487	295	10	cases	case	NOUN
ftr-487	295	11	.	.	PUNCT
ftr-487	296	1	see	see	VERB
ftr-487	296	2	,	,	PUNCT
ftr-487	296	3	e.g.	e.g.	ADV
ftr-487	296	4	,	,	PUNCT
ftr-487	296	5	dittler	dittler	PROPN
ftr-487	296	6	bros	bros	PROPN
ftr-487	296	7	.	.	PROPN
ftr-487	296	8	,	,	PUNCT
ftr-487	296	9	inc	inc	PROPN
ftr-487	296	10	.	.	PROPN
ftr-487	297	1	v.	v.	PROPN
ftr-487	297	2	commissioner	commissioner	PROPN
ftr-487	297	3	,	,	PUNCT
ftr-487	297	4	72	72	NUM
ftr-487	297	5	t.c	t.c	PROPN
ftr-487	297	6	.	.	PROPN
ftr-487	297	7	896	896	NUM
ftr-487	297	8	,	,	PUNCT
ftr-487	297	9	915	915	NUM
ftr-487	297	10	(	(	PUNCT
ftr-487	297	11	1979	1979	NUM
ftr-487	297	12	)	)	PUNCT
ftr-487	297	13	.	.	PUNCT
ftr-487	298	1	the	the	DET
ftr-487	298	2	point	point	NOUN
ftr-487	298	3	is	be	AUX
ftr-487	298	4	that	that	SCONJ
ftr-487	298	5	there	there	PRON
ftr-487	298	6	is	be	VERB
ftr-487	298	7	more	more	ADJ
ftr-487	298	8	than	than	ADP
ftr-487	298	9	this	this	PRON
ftr-487	298	10	to	to	ADP
ftr-487	298	11	text	text	NOUN
ftr-487	298	12	-	-	PUNCT
ftr-487	298	13	based	base	VERB
ftr-487	298	14	interpretive	interpretive	ADJ
ftr-487	298	15	methodology	methodology	NOUN
ftr-487	298	16	.	.	PUNCT
ftr-487	299	1	66	66	NUM
ftr-487	299	2	.	.	PUNCT
ftr-487	300	1	the	the	DET
ftr-487	300	2	bulk	bulk	NOUN
ftr-487	300	3	of	of	ADP
ftr-487	300	4	federal	federal	ADJ
ftr-487	300	5	tax	tax	NOUN
ftr-487	300	6	cases	case	NOUN
ftr-487	300	7	are	be	AUX
ftr-487	300	8	initially	initially	ADV
ftr-487	300	9	litigated	litigate	VERB
ftr-487	300	10	in	in	ADP
ftr-487	300	11	the	the	DET
ftr-487	300	12	tax	tax	NOUN
ftr-487	300	13	court	court	NOUN
ftr-487	300	14	,	,	PUNCT
ftr-487	300	15	a	a	DET
ftr-487	300	16	specialized	specialized	ADJ
ftr-487	300	17	body	body	NOUN
ftr-487	300	18	,	,	PUNCT
ftr-487	300	19	but	but	CCONJ
ftr-487	300	20	appeals	appeal	NOUN
ftr-487	300	21	of	of	ADP
ftr-487	300	22	tax	tax	NOUN
ftr-487	300	23	court	court	NOUN
ftr-487	300	24	decisions	decision	NOUN
ftr-487	300	25	,	,	PUNCT
ftr-487	300	26	as	as	ADV
ftr-487	300	27	well	well	ADV
ftr-487	300	28	of	of	ADP
ftr-487	300	29	those	those	PRON
ftr-487	300	30	of	of	ADP
ftr-487	300	31	other	other	ADJ
ftr-487	300	32	courts	court	NOUN
ftr-487	300	33	trying	try	VERB
ftr-487	300	34	tax	tax	NOUN
ftr-487	300	35	cases	case	NOUN
ftr-487	300	36	,	,	PUNCT
ftr-487	300	37	are	be	AUX
ftr-487	300	38	to	to	ADP
ftr-487	300	39	courts	court	NOUN
ftr-487	300	40	of	of	ADP
ftr-487	300	41	general	general	ADJ
ftr-487	300	42	jurisdiction	jurisdiction	NOUN
ftr-487	300	43	.	.	PUNCT
ftr-487	301	1	[	[	X
ftr-487	301	2	vol	vol	NOUN
ftr-487	301	3	2:12	2:12	NUM
ftr-487	301	4	text	text	NOUN
ftr-487	301	5	,	,	PUNCT
ftr-487	301	6	purpose	purpose	NOUN
ftr-487	301	7	,	,	PUNCT
ftr-487	301	8	capaciy	capaciy	NOUN
ftr-487	301	9	and	and	CCONJ
ftr-487	301	10	albertson	albertson	NOUN
ftr-487	301	11	's	's	PART
ftr-487	301	12	since	since	SCONJ
ftr-487	301	13	the	the	DET
ftr-487	301	14	statute	statute	NOUN
ftr-487	301	15	as	as	SCONJ
ftr-487	301	16	enacted	enact	VERB
ftr-487	301	17	by	by	ADP
ftr-487	301	18	congress	congress	PROPN
ftr-487	301	19	and	and	CCONJ
ftr-487	301	20	the	the	DET
ftr-487	301	21	president	president	NOUN
ftr-487	301	22	is	be	AUX
ftr-487	301	23	,	,	PUNCT
ftr-487	301	24	for	for	ADP
ftr-487	301	25	these	these	DET
ftr-487	301	26	reasons	reason	NOUN
ftr-487	301	27	,	,	PUNCT
ftr-487	301	28	the	the	DET
ftr-487	301	29	fundamental	fundamental	ADJ
ftr-487	301	30	source	source	NOUN
ftr-487	301	31	of	of	ADP
ftr-487	301	32	the	the	DET
ftr-487	301	33	tax	tax	NOUN
ftr-487	301	34	law	law	NOUN
ftr-487	301	35	,	,	PUNCT
ftr-487	301	36	those	those	PRON
ftr-487	301	37	who	who	PRON
ftr-487	301	38	interpret	interpret	VERB
ftr-487	301	39	and	and	CCONJ
ftr-487	301	40	apply	apply	VERB
ftr-487	301	41	it	it	PRON
ftr-487	301	42	should	should	AUX
ftr-487	301	43	respect	respect	VERB
ftr-487	301	44	the	the	DET
ftr-487	301	45	statutory	statutory	ADJ
ftr-487	301	46	text	text	NOUN
ftr-487	301	47	and	and	CCONJ
ftr-487	301	48	should	should	AUX
ftr-487	301	49	view	view	VERB
ftr-487	301	50	the	the	DET
ftr-487	301	51	text	text	NOUN
ftr-487	301	52	as	as	ADP
ftr-487	301	53	the	the	DET
ftr-487	301	54	primary	primary	ADJ
ftr-487	301	55	and	and	CCONJ
ftr-487	301	56	initial	initial	ADJ
ftr-487	301	57	basis	basis	NOUN
ftr-487	301	58	for	for	ADP
ftr-487	301	59	resolving	resolve	VERB
ftr-487	301	60	tax	tax	NOUN
ftr-487	301	61	controversies	controversy	NOUN
ftr-487	301	62	.	.	PUNCT
ftr-487	302	1	adjudicators	adjudicator	NOUN
ftr-487	302	2	should	should	AUX
ftr-487	302	3	resort	resort	VERB
ftr-487	302	4	to	to	ADP
ftr-487	302	5	secondary	secondary	ADJ
ftr-487	302	6	sources	source	NOUN
ftr-487	302	7	-	-	PUNCT
ftr-487	302	8	case	case	NOUN
ftr-487	302	9	law	law	NOUN
ftr-487	302	10	,	,	PUNCT
ftr-487	302	11	regulations	regulation	NOUN
ftr-487	302	12	,	,	PUNCT
ftr-487	302	13	administrative	administrative	ADJ
ftr-487	302	14	authority	authority	NOUN
ftr-487	302	15	,	,	PUNCT
ftr-487	302	16	notions	notion	NOUN
ftr-487	302	17	of	of	ADP
ftr-487	302	18	tax	tax	NOUN
ftr-487	302	19	policy	policy	NOUN
ftr-487	302	20	(	(	PUNCT
ftr-487	302	21	even	even	ADV
ftr-487	302	22	when	when	SCONJ
ftr-487	302	23	dressed	dress	VERB
ftr-487	302	24	up	up	ADP
ftr-487	302	25	as	as	SCONJ
ftr-487	302	26	unexpressed	unexpresse	VERB
ftr-487	302	27	statutory	statutory	ADJ
ftr-487	302	28	purpose)-only	purpose)-only	ADV
ftr-487	302	29	after	after	SCONJ
ftr-487	302	30	the	the	DET
ftr-487	302	31	possibilities	possibility	NOUN
ftr-487	302	32	of	of	ADP
ftr-487	302	33	statutory	statutory	NOUN
ftr-487	302	34	-	-	PUNCT
ftr-487	302	35	based	base	VERB
ftr-487	302	36	solutions	solution	NOUN
ftr-487	302	37	have	have	AUX
ftr-487	302	38	been	be	AUX
ftr-487	302	39	exhausted	exhaust	VERB
ftr-487	302	40	.	.	PUNCT
ftr-487	303	1	courts	court	NOUN
ftr-487	303	2	should	should	AUX
ftr-487	303	3	not	not	PART
ftr-487	303	4	lightly	lightly	ADV
ftr-487	303	5	declare	declare	VERB
ftr-487	303	6	the	the	DET
ftr-487	303	7	code	code	NOUN
ftr-487	303	8	ambiguous	ambiguous	ADJ
ftr-487	303	9	or	or	CCONJ
ftr-487	303	10	its	its	PRON
ftr-487	303	11	literal	literal	ADJ
ftr-487	303	12	command	command	NOUN
ftr-487	303	13	unreasonable	unreasonable	ADJ
ftr-487	303	14	since	since	SCONJ
ftr-487	303	15	any	any	DET
ftr-487	303	16	such	such	ADJ
ftr-487	303	17	declaration	declaration	NOUN
ftr-487	303	18	necessarily	necessarily	ADV
ftr-487	303	19	displaces	displace	VERB
ftr-487	303	20	the	the	DET
ftr-487	303	21	statute	statute	NOUN
ftr-487	303	22	adopted	adopt	VERB
ftr-487	303	23	by	by	ADP
ftr-487	303	24	the	the	DET
ftr-487	303	25	elected	elect	VERB
ftr-487	303	26	officeholders	officeholder	NOUN
ftr-487	303	27	with	with	ADP
ftr-487	303	28	ultimate	ultimate	ADJ
ftr-487	303	29	responsibility	responsibility	NOUN
ftr-487	303	30	for	for	ADP
ftr-487	303	31	the	the	DET
ftr-487	303	32	tax	tax	NOUN
ftr-487	303	33	law	law	NOUN
ftr-487	303	34	.	.	PUNCT
ftr-487	304	1	since	since	SCONJ
ftr-487	304	2	the	the	DET
ftr-487	304	3	code	code	NOUN
ftr-487	304	4	is	be	AUX
ftr-487	304	5	a	a	DET
ftr-487	304	6	relatively	relatively	ADV
ftr-487	304	7	new	new	ADJ
ftr-487	304	8	and	and	CCONJ
ftr-487	304	9	continually	continually	ADV
ftr-487	304	10	updated	update	VERB
ftr-487	304	11	text	text	NOUN
ftr-487	304	12	,	,	PUNCT
ftr-487	304	13	it	it	PRON
ftr-487	304	14	requires	require	VERB
ftr-487	304	15	less	less	ADJ
ftr-487	304	16	liberal	liberal	ADJ
ftr-487	304	17	construction	construction	NOUN
ftr-487	304	18	than	than	ADP
ftr-487	304	19	older	old	ADJ
ftr-487	304	20	texts	text	NOUN
ftr-487	304	21	which	which	PRON
ftr-487	304	22	,	,	PUNCT
ftr-487	304	23	by	by	ADP
ftr-487	304	24	definition	definition	NOUN
ftr-487	304	25	,	,	PUNCT
ftr-487	304	26	could	could	AUX
ftr-487	304	27	not	not	PART
ftr-487	304	28	have	have	AUX
ftr-487	304	29	been	be	AUX
ftr-487	304	30	drafted	draft	VERB
ftr-487	304	31	with	with	ADP
ftr-487	304	32	an	an	DET
ftr-487	304	33	understanding	understanding	NOUN
ftr-487	304	34	of	of	ADP
ftr-487	304	35	contemporary	contemporary	ADJ
ftr-487	304	36	conditions	condition	NOUN
ftr-487	304	37	and	and	CCONJ
ftr-487	304	38	which	which	PRON
ftr-487	304	39	often	often	ADV
ftr-487	304	40	use	use	VERB
ftr-487	304	41	words	word	NOUN
ftr-487	304	42	whose	whose	DET
ftr-487	304	43	connotations	connotation	NOUN
ftr-487	304	44	have	have	AUX
ftr-487	304	45	changed	change	VERB
ftr-487	304	46	with	with	ADP
ftr-487	304	47	the	the	DET
ftr-487	304	48	passage	passage	NOUN
ftr-487	304	49	of	of	ADP
ftr-487	304	50	time	time	NOUN
ftr-487	304	51	.	.	PUNCT
ftr-487	305	1	67	67	NUM
ftr-487	305	2	from	from	ADP
ftr-487	305	3	this	this	DET
ftr-487	305	4	perspective	perspective	NOUN
ftr-487	305	5	,	,	PUNCT
ftr-487	305	6	textualism	textualism	NOUN
ftr-487	305	7	in	in	ADP
ftr-487	305	8	tax	tax	NOUN
ftr-487	305	9	cases	case	NOUN
ftr-487	305	10	means	mean	VERB
ftr-487	305	11	an	an	DET
ftr-487	305	12	initial	initial	ADJ
ftr-487	305	13	and	and	CCONJ
ftr-487	305	14	primary	primary	ADJ
ftr-487	305	15	emphasis	emphasis	NOUN
ftr-487	305	16	on	on	ADP
ftr-487	305	17	statutory	statutory	ADJ
ftr-487	305	18	text	text	NOUN
ftr-487	305	19	and	and	CCONJ
ftr-487	305	20	a	a	DET
ftr-487	305	21	reasonably	reasonably	ADV
ftr-487	305	22	high	high	ADJ
ftr-487	305	23	threshold	threshold	NOUN
ftr-487	305	24	to	to	PART
ftr-487	305	25	be	be	AUX
ftr-487	305	26	met	meet	VERB
ftr-487	305	27	before	before	ADP
ftr-487	305	28	pronouncing	pronounce	VERB
ftr-487	305	29	the	the	DET
ftr-487	305	30	code	code	NOUN
ftr-487	305	31	ambiguous	ambiguous	ADJ
ftr-487	305	32	or	or	CCONJ
ftr-487	305	33	its	its	PRON
ftr-487	305	34	literal	literal	ADJ
ftr-487	305	35	application	application	NOUN
ftr-487	305	36	absurd	absurd	ADJ
ftr-487	305	37	.	.	PUNCT
ftr-487	306	1	interpreting	interpret	VERB
ftr-487	306	2	and	and	CCONJ
ftr-487	306	3	applying	apply	VERB
ftr-487	306	4	text	text	NOUN
ftr-487	306	5	in	in	ADP
ftr-487	306	6	this	this	DET
ftr-487	306	7	fashion	fashion	NOUN
ftr-487	306	8	is	be	AUX
ftr-487	306	9	not	not	PART
ftr-487	306	10	a	a	DET
ftr-487	306	11	mechanical	mechanical	ADJ
ftr-487	306	12	,	,	PUNCT
ftr-487	306	13	dictionarybased	dictionarybase	VERB
ftr-487	306	14	process	process	NOUN
ftr-487	306	15	,	,	PUNCT
ftr-487	306	16	but	but	CCONJ
ftr-487	306	17	a	a	DET
ftr-487	306	18	creative	creative	ADJ
ftr-487	306	19	one	one	NUM
ftr-487	306	20	in	in	ADP
ftr-487	306	21	which	which	PRON
ftr-487	306	22	the	the	DET
ftr-487	306	23	reader	reader	NOUN
ftr-487	306	24	actively	actively	ADV
ftr-487	306	25	engages	engage	VERB
ftr-487	306	26	the	the	DET
ftr-487	306	27	text	text	NOUN
ftr-487	306	28	to	to	PART
ftr-487	306	29	derive	derive	VERB
ftr-487	306	30	meaning	meaning	NOUN
ftr-487	306	31	.	.	PUNCT
ftr-487	307	1	individual	individual	ADJ
ftr-487	307	2	readers	reader	NOUN
ftr-487	307	3	bring	bring	VERB
ftr-487	307	4	to	to	ADP
ftr-487	307	5	this	this	DET
ftr-487	307	6	process	process	NOUN
ftr-487	307	7	cultural	cultural	ADJ
ftr-487	307	8	and	and	CCONJ
ftr-487	307	9	there	there	PRON
ftr-487	307	10	may	may	AUX
ftr-487	307	11	be	be	AUX
ftr-487	307	12	benefits	benefit	NOUN
ftr-487	307	13	to	to	ADP
ftr-487	307	14	using	use	VERB
ftr-487	307	15	generalist	generalist	ADJ
ftr-487	307	16	judges	judge	NOUN
ftr-487	307	17	as	as	ADP
ftr-487	307	18	the	the	DET
ftr-487	307	19	adjudicators	adjudicator	NOUN
ftr-487	307	20	in	in	ADP
ftr-487	307	21	tax	tax	NOUN
ftr-487	307	22	cases	case	NOUN
ftr-487	307	23	,	,	PUNCT
ftr-487	307	24	as	as	ADV
ftr-487	307	25	well	well	ADV
ftr-487	307	26	as	as	ADP
ftr-487	307	27	in	in	ADP
ftr-487	307	28	other	other	ADJ
ftr-487	307	29	technical	technical	ADJ
ftr-487	307	30	areas	area	NOUN
ftr-487	307	31	of	of	ADP
ftr-487	307	32	law	law	NOUN
ftr-487	307	33	.	.	PUNCT
ftr-487	308	1	requiring	require	VERB
ftr-487	308	2	specialists	specialist	NOUN
ftr-487	308	3	to	to	PART
ftr-487	308	4	explain	explain	VERB
ftr-487	308	5	the	the	DET
ftr-487	308	6	issues	issue	NOUN
ftr-487	308	7	to	to	ADP
ftr-487	308	8	generalists	generalist	NOUN
ftr-487	308	9	can	can	AUX
ftr-487	308	10	improve	improve	VERB
ftr-487	308	11	and	and	CCONJ
ftr-487	308	12	focus	focus	VERB
ftr-487	308	13	the	the	DET
ftr-487	308	14	presentation	presentation	NOUN
ftr-487	308	15	of	of	ADP
ftr-487	308	16	those	those	DET
ftr-487	308	17	issues	issue	NOUN
ftr-487	308	18	.	.	PUNCT
ftr-487	309	1	specialists	specialist	NOUN
ftr-487	309	2	sometimes	sometimes	ADV
ftr-487	309	3	become	become	VERB
ftr-487	309	4	overly	overly	ADV
ftr-487	309	5	enmeshed	enmeshed	ADJ
ftr-487	309	6	in	in	ADP
ftr-487	309	7	the	the	DET
ftr-487	309	8	technicalities	technicality	NOUN
ftr-487	309	9	of	of	ADP
ftr-487	309	10	their	their	PRON
ftr-487	309	11	field	field	NOUN
ftr-487	309	12	and	and	CCONJ
ftr-487	309	13	miss	miss	VERB
ftr-487	309	14	or	or	CCONJ
ftr-487	309	15	de	de	VERB
ftr-487	309	16	-	-	NOUN
ftr-487	309	17	emphasize	emphasize	NOUN
ftr-487	309	18	matters	matter	VERB
ftr-487	309	19	more	more	ADV
ftr-487	309	20	apparent	apparent	ADJ
ftr-487	309	21	to	to	ADP
ftr-487	309	22	nonspecialists	nonspecialists	PROPN
ftr-487	309	23	not	not	PART
ftr-487	309	24	so	so	ADV
ftr-487	309	25	enmeshed	enmeshed	ADJ
ftr-487	309	26	.	.	PUNCT
ftr-487	310	1	these	these	DET
ftr-487	310	2	observations	observation	NOUN
ftr-487	310	3	do	do	AUX
ftr-487	310	4	not	not	PART
ftr-487	310	5	detract	detract	VERB
ftr-487	310	6	from	from	ADP
ftr-487	310	7	my	my	PRON
ftr-487	310	8	statement	statement	NOUN
ftr-487	310	9	in	in	ADP
ftr-487	310	10	the	the	DET
ftr-487	310	11	text	text	NOUN
ftr-487	310	12	:	:	PUNCT
ftr-487	310	13	among	among	ADP
ftr-487	310	14	the	the	DET
ftr-487	310	15	reasons	reason	NOUN
ftr-487	310	16	we	we	PRON
ftr-487	310	17	have	have	AUX
ftr-487	310	18	assigned	assign	VERB
ftr-487	310	19	primary	primary	ADJ
ftr-487	310	20	responsibility	responsibility	NOUN
ftr-487	310	21	for	for	ADP
ftr-487	310	22	the	the	DET
ftr-487	310	23	formulation	formulation	NOUN
ftr-487	310	24	of	of	ADP
ftr-487	310	25	the	the	DET
ftr-487	310	26	tax	tax	NOUN
ftr-487	310	27	law	law	NOUN
ftr-487	310	28	to	to	ADP
ftr-487	310	29	the	the	DET
ftr-487	310	30	legislative	legislative	ADJ
ftr-487	310	31	process	process	NOUN
ftr-487	310	32	is	be	AUX
ftr-487	310	33	the	the	DET
ftr-487	310	34	tax	tax	NOUN
ftr-487	310	35	-	-	PUNCT
ftr-487	310	36	writing	write	VERB
ftr-487	310	37	expertise	expertise	NOUN
ftr-487	310	38	of	of	ADP
ftr-487	310	39	the	the	DET
ftr-487	310	40	congress	congress	PROPN
ftr-487	310	41	and	and	CCONJ
ftr-487	310	42	the	the	DET
ftr-487	310	43	executive	executive	ADJ
ftr-487	310	44	branch	branch	NOUN
ftr-487	310	45	.	.	PUNCT
ftr-487	311	1	67	67	NUM
ftr-487	311	2	.	.	PUNCT
ftr-487	312	1	for	for	ADP
ftr-487	312	2	example	example	NOUN
ftr-487	312	3	,	,	PUNCT
ftr-487	312	4	the	the	DET
ftr-487	312	5	framers	framer	NOUN
ftr-487	312	6	of	of	ADP
ftr-487	312	7	the	the	DET
ftr-487	312	8	constitution	constitution	NOUN
ftr-487	312	9	authorized	authorize	VERB
ftr-487	312	10	the	the	DET
ftr-487	312	11	congress	congress	PROPN
ftr-487	312	12	to	to	PART
ftr-487	312	13	maintain	maintain	VERB
ftr-487	312	14	"	"	PUNCT
ftr-487	312	15	armies	army	NOUN
ftr-487	312	16	"	"	PUNCT
ftr-487	312	17	and	and	CCONJ
ftr-487	312	18	"	"	PUNCT
ftr-487	312	19	a	a	DET
ftr-487	312	20	navy	navy	NOUN
ftr-487	312	21	"	"	PUNCT
ftr-487	312	22	and	and	CCONJ
ftr-487	312	23	to	to	PART
ftr-487	312	24	regulate	regulate	VERB
ftr-487	312	25	these	these	DET
ftr-487	312	26	"	"	PUNCT
ftr-487	312	27	land	land	NOUN
ftr-487	312	28	and	and	CCONJ
ftr-487	312	29	naval	naval	ADJ
ftr-487	312	30	forces	force	NOUN
ftr-487	312	31	.	.	PUNCT
ftr-487	312	32	"	"	PUNCT
ftr-487	313	1	u.s	u.s	PROPN
ftr-487	313	2	.	.	PROPN
ftr-487	313	3	const	const	PROPN
ftr-487	313	4	,	,	PUNCT
ftr-487	313	5	,	,	PUNCT
ftr-487	313	6	art	art	NOUN
ftr-487	313	7	.	.	PUNCT
ftr-487	314	1	i	i	PRON
ftr-487	314	2	,	,	PUNCT
ftr-487	314	3	§	§	PROPN
ftr-487	314	4	8	8	NUM
ftr-487	314	5	,	,	PUNCT
ftr-487	314	6	cl	cl	NOUN
ftr-487	314	7	.	.	PUNCT
ftr-487	314	8	12	12	NUM
ftr-487	314	9	-	-	SYM
ftr-487	314	10	14	14	NUM
ftr-487	314	11	.	.	PUNCT
ftr-487	315	1	few	few	ADJ
ftr-487	315	2	would	would	AUX
ftr-487	315	3	doubt	doubt	VERB
ftr-487	315	4	that	that	SCONJ
ftr-487	315	5	,	,	PUNCT
ftr-487	315	6	pursuant	pursuant	ADJ
ftr-487	315	7	to	to	ADP
ftr-487	315	8	this	this	DET
ftr-487	315	9	authority	authority	NOUN
ftr-487	315	10	,	,	PUNCT
ftr-487	315	11	congress	congress	PROPN
ftr-487	315	12	can	can	AUX
ftr-487	315	13	constitutionally	constitutionally	ADV
ftr-487	315	14	establish	establish	VERB
ftr-487	315	15	an	an	DET
ftr-487	315	16	air	air	NOUN
ftr-487	315	17	force	force	NOUN
ftr-487	315	18	.	.	PUNCT
ftr-487	316	1	on	on	ADP
ftr-487	316	2	the	the	DET
ftr-487	316	3	other	other	ADJ
ftr-487	316	4	hand	hand	NOUN
ftr-487	316	5	,	,	PUNCT
ftr-487	316	6	a	a	DET
ftr-487	316	7	statute	statute	NOUN
ftr-487	316	8	adopted	adopt	VERB
ftr-487	316	9	in	in	ADP
ftr-487	316	10	1995	1995	NUM
ftr-487	316	11	referring	refer	VERB
ftr-487	316	12	to	to	ADP
ftr-487	316	13	"	"	PUNCT
ftr-487	316	14	the	the	DET
ftr-487	316	15	army	army	NOUN
ftr-487	316	16	and	and	CCONJ
ftr-487	316	17	navy	navy	NOUN
ftr-487	316	18	,	,	PUNCT
ftr-487	316	19	"	"	PUNCT
ftr-487	316	20	but	but	CCONJ
ftr-487	316	21	not	not	PART
ftr-487	316	22	mentioning	mention	VERB
ftr-487	316	23	the	the	DET
ftr-487	316	24	air	air	NOUN
ftr-487	316	25	force	force	NOUN
ftr-487	316	26	,	,	PUNCT
ftr-487	316	27	should	should	AUX
ftr-487	316	28	be	be	AUX
ftr-487	316	29	understood	understand	VERB
ftr-487	316	30	literally	literally	ADV
ftr-487	316	31	,	,	PUNCT
ftr-487	316	32	as	as	ADP
ftr-487	316	33	applying	apply	VERB
ftr-487	316	34	only	only	ADV
ftr-487	316	35	to	to	ADP
ftr-487	316	36	the	the	DET
ftr-487	316	37	two	two	NUM
ftr-487	316	38	older	old	ADJ
ftr-487	316	39	branches	branch	NOUN
ftr-487	316	40	of	of	ADP
ftr-487	316	41	the	the	DET
ftr-487	316	42	military	military	NOUN
ftr-487	316	43	,	,	PUNCT
ftr-487	316	44	because	because	SCONJ
ftr-487	316	45	in	in	ADP
ftr-487	316	46	1995	1995	NUM
ftr-487	316	47	congress	congress	PROPN
ftr-487	316	48	knew	know	VERB
ftr-487	316	49	of	of	ADP
ftr-487	316	50	the	the	DET
ftr-487	316	51	air	air	NOUN
ftr-487	316	52	force	force	NOUN
ftr-487	316	53	's	's	PART
ftr-487	316	54	existence	existence	NOUN
ftr-487	316	55	and	and	CCONJ
ftr-487	316	56	,	,	PUNCT
ftr-487	316	57	in	in	ADP
ftr-487	316	58	the	the	DET
ftr-487	316	59	context	context	NOUN
ftr-487	316	60	of	of	ADP
ftr-487	316	61	1995	1995	NUM
ftr-487	316	62	,	,	PUNCT
ftr-487	316	63	the	the	DET
ftr-487	316	64	statutory	statutory	ADJ
ftr-487	316	65	expression	expression	NOUN
ftr-487	316	66	"	"	PUNCT
ftr-487	316	67	army	army	NOUN
ftr-487	316	68	and	and	CCONJ
ftr-487	316	69	navy	navy	PROPN
ftr-487	316	70	"	"	PUNCT
ftr-487	316	71	means	mean	VERB
ftr-487	316	72	just	just	ADV
ftr-487	316	73	that	that	PRON
ftr-487	316	74	.	.	PUNCT
ftr-487	317	1	similarly	similarly	ADV
ftr-487	317	2	,	,	PUNCT
ftr-487	317	3	those	those	PRON
ftr-487	317	4	who	who	PRON
ftr-487	317	5	revised	revise	VERB
ftr-487	317	6	§	§	PROPN
ftr-487	317	7	404(a	404(a	PROPN
ftr-487	317	8	)	)	PUNCT
ftr-487	317	9	in	in	ADP
ftr-487	317	10	1986	1986	NUM
ftr-487	317	11	knew	know	VERB
ftr-487	317	12	that	that	SCONJ
ftr-487	317	13	,	,	PUNCT
ftr-487	317	14	before	before	ADP
ftr-487	317	15	revision	revision	NOUN
ftr-487	317	16	.	.	PUNCT
ftr-487	318	1	§	§	PROPN
ftr-487	318	2	404(a	404(a	PROPN
ftr-487	318	3	)	)	PUNCT
ftr-487	318	4	only	only	ADV
ftr-487	318	5	delayed	delay	VERB
ftr-487	318	6	those	those	DET
ftr-487	318	7	deductions	deduction	NOUN
ftr-487	318	8	for	for	ADP
ftr-487	318	9	nonqualified	nonqualified	ADJ
ftr-487	318	10	deferred	defer	VERB
ftr-487	318	11	compensation	compensation	NOUN
ftr-487	318	12	that	that	PRON
ftr-487	318	13	were	be	AUX
ftr-487	318	14	covered	cover	VERB
ftr-487	318	15	by	by	ADP
ftr-487	318	16	"	"	PUNCT
ftr-487	318	17	section	section	NOUN
ftr-487	318	18	162	162	NUM
ftr-487	318	19	.	.	PUNCT
ftr-487	318	20	"	"	PUNCT
ftr-487	319	1	indeed	indeed	ADV
ftr-487	319	2	,	,	PUNCT
ftr-487	319	3	the	the	DET
ftr-487	319	4	cross	cross	NOUN
ftr-487	319	5	-	-	NOUN
ftr-487	319	6	reference	reference	NOUN
ftr-487	319	7	to	to	ADP
ftr-487	319	8	§	§	PROPN
ftr-487	319	9	162	162	NUM
ftr-487	319	10	is	be	AUX
ftr-487	319	11	precisely	precisely	ADV
ftr-487	319	12	the	the	DET
ftr-487	319	13	terminology	terminology	NOUN
ftr-487	319	14	they	they	PRON
ftr-487	319	15	chose	choose	VERB
ftr-487	319	16	to	to	PART
ftr-487	319	17	change	change	VERB
ftr-487	319	18	effective	effective	ADJ
ftr-487	319	19	as	as	ADP
ftr-487	319	20	of	of	ADP
ftr-487	319	21	1984	1984	NUM
ftr-487	319	22	.	.	PUNCT
ftr-487	320	1	the	the	DET
ftr-487	320	2	constitutional	constitutional	ADJ
ftr-487	320	3	authority	authority	NOUN
ftr-487	320	4	for	for	ADP
ftr-487	320	5	an	an	DET
ftr-487	320	6	air	air	NOUN
ftr-487	320	7	force	force	NOUN
ftr-487	320	8	has	have	AUX
ftr-487	320	9	been	be	AUX
ftr-487	320	10	discussed	discuss	VERB
ftr-487	320	11	by	by	ADP
ftr-487	320	12	several	several	ADJ
ftr-487	320	13	commentators	commentator	NOUN
ftr-487	320	14	on	on	ADP
ftr-487	320	15	the	the	DET
ftr-487	320	16	legal	legal	ADJ
ftr-487	320	17	interpretation	interpretation	NOUN
ftr-487	320	18	of	of	ADP
ftr-487	320	19	texts	text	NOUN
ftr-487	320	20	.	.	PUNCT
ftr-487	321	1	see	see	VERB
ftr-487	321	2	,	,	PUNCT
ftr-487	321	3	e.g.	e.g.	ADV
ftr-487	321	4	,	,	PUNCT
ftr-487	321	5	lawrence	lawrence	PROPN
ftr-487	321	6	lessig	lessig	PROPN
ftr-487	321	7	,	,	PUNCT
ftr-487	321	8	fidelity	fidelity	PROPN
ftr-487	321	9	in	in	ADP
ftr-487	321	10	translation	translation	NOUN
ftr-487	321	11	,	,	PUNCT
ftr-487	321	12	71	71	NUM
ftr-487	321	13	tex	tex	PROPN
ftr-487	321	14	.	.	PROPN
ftr-487	321	15	l.	l.	PROPN
ftr-487	321	16	rev	rev	PROPN
ftr-487	321	17	.	.	PROPN
ftr-487	321	18	1165	1165	NUM
ftr-487	321	19	,	,	PUNCT
ftr-487	321	20	1203	1203	NUM
ftr-487	321	21	(	(	PUNCT
ftr-487	321	22	1993	1993	NUM
ftr-487	321	23	)	)	PUNCT
ftr-487	321	24	.	.	PUNCT
ftr-487	322	1	19961	19961	NUM
ftr-487	322	2	florida	florida	PROPN
ftr-487	322	3	tax	tax	NOUN
ftr-487	322	4	review	review	NOUN
ftr-487	322	5	individual	individual	ADJ
ftr-487	322	6	assumptions	assumption	NOUN
ftr-487	322	7	and	and	CCONJ
ftr-487	322	8	predilections	predilection	NOUN
ftr-487	322	9	different	different	ADJ
ftr-487	322	10	from	from	ADP
ftr-487	322	11	those	those	PRON
ftr-487	322	12	brought	bring	VERB
ftr-487	322	13	by	by	ADP
ftr-487	322	14	others	other	NOUN
ftr-487	322	15	.	.	PUNCT
ftr-487	323	1	text	text	NOUN
ftr-487	323	2	-	-	PUNCT
ftr-487	323	3	centeredness	centeredness	NOUN
ftr-487	323	4	is	be	AUX
ftr-487	323	5	thus	thus	ADV
ftr-487	323	6	a	a	DET
ftr-487	323	7	methodology	methodology	NOUN
ftr-487	323	8	based	base	VERB
ftr-487	323	9	on	on	ADP
ftr-487	323	10	the	the	DET
ftr-487	323	11	presumption	presumption	NOUN
ftr-487	323	12	and	and	CCONJ
ftr-487	323	13	desirability	desirability	NOUN
ftr-487	323	14	of	of	ADP
ftr-487	323	15	solutions	solution	NOUN
ftr-487	323	16	grounded	ground	VERB
ftr-487	323	17	in	in	ADP
ftr-487	323	18	statutory	statutory	ADJ
ftr-487	323	19	language	language	NOUN
ftr-487	323	20	,	,	PUNCT
ftr-487	323	21	not	not	PART
ftr-487	323	22	a	a	DET
ftr-487	323	23	guarantee	guarantee	NOUN
ftr-487	323	24	that	that	SCONJ
ftr-487	323	25	such	such	ADJ
ftr-487	323	26	solutions	solution	NOUN
ftr-487	323	27	can	can	AUX
ftr-487	323	28	be	be	AUX
ftr-487	323	29	found	find	VERB
ftr-487	323	30	or	or	CCONJ
ftr-487	323	31	agreed	agree	VERB
ftr-487	323	32	upon	upon	SCONJ
ftr-487	323	33	universally	universally	ADV
ftr-487	323	34	.	.	PUNCT
ftr-487	323	35	"	"	PUNCT
ftr-487	324	1	important	important	ADJ
ftr-487	324	2	objections	objection	NOUN
ftr-487	324	3	can	can	AUX
ftr-487	324	4	be	be	AUX
ftr-487	324	5	raised	raise	VERB
ftr-487	324	6	to	to	ADP
ftr-487	324	7	this	this	DET
ftr-487	324	8	text	text	NOUN
ftr-487	324	9	-	-	PUNCT
ftr-487	324	10	based	base	VERB
ftr-487	324	11	approach	approach	NOUN
ftr-487	324	12	to	to	ADP
ftr-487	324	13	the	the	DET
ftr-487	324	14	code	code	NOUN
ftr-487	324	15	.	.	PUNCT
ftr-487	325	1	professor	professor	PROPN
ftr-487	325	2	livingston	livingston	PROPN
ftr-487	325	3	,	,	PUNCT
ftr-487	325	4	for	for	ADP
ftr-487	325	5	example	example	NOUN
ftr-487	325	6	,	,	PUNCT
ftr-487	325	7	argues	argue	VERB
ftr-487	325	8	that	that	SCONJ
ftr-487	325	9	legislative	legislative	ADJ
ftr-487	325	10	history	history	NOUN
ftr-487	325	11	materials	material	NOUN
ftr-487	325	12	emerge	emerge	VERB
ftr-487	325	13	contemporaneously	contemporaneously	ADV
ftr-487	325	14	from	from	ADP
ftr-487	325	15	the	the	DET
ftr-487	325	16	same	same	ADJ
ftr-487	325	17	network	network	NOUN
ftr-487	325	18	of	of	ADP
ftr-487	325	19	specialized	specialized	ADJ
ftr-487	325	20	professionals	professional	NOUN
ftr-487	325	21	which	which	PRON
ftr-487	325	22	develops	develop	VERB
ftr-487	325	23	the	the	DET
ftr-487	325	24	statutory	statutory	ADJ
ftr-487	325	25	language	language	NOUN
ftr-487	325	26	and	and	CCONJ
ftr-487	325	27	that	that	SCONJ
ftr-487	325	28	elected	elect	VERB
ftr-487	325	29	officials	official	NOUN
ftr-487	325	30	,	,	PUNCT
ftr-487	325	31	if	if	SCONJ
ftr-487	325	32	they	they	PRON
ftr-487	325	33	read	read	VERB
ftr-487	325	34	anything	anything	PRON
ftr-487	325	35	,	,	PUNCT
ftr-487	325	36	read	read	VERB
ftr-487	325	37	those	those	DET
ftr-487	325	38	materials	material	NOUN
ftr-487	325	39	,	,	PUNCT
ftr-487	325	40	not	not	PART
ftr-487	325	41	the	the	DET
ftr-487	325	42	proposed	propose	VERB
ftr-487	325	43	statutory	statutory	ADJ
ftr-487	325	44	language	language	NOUN
ftr-487	325	45	.	.	PUNCT
ftr-487	326	1	69	69	NUM
ftr-487	327	1	he	he	PRON
ftr-487	327	2	is	be	AUX
ftr-487	327	3	thus	thus	ADV
ftr-487	327	4	inclined	inclined	ADJ
ftr-487	327	5	to	to	PART
ftr-487	327	6	utilize	utilize	VERB
ftr-487	327	7	legislative	legislative	ADJ
ftr-487	327	8	history	history	NOUN
ftr-487	327	9	materials	material	NOUN
ftr-487	327	10	earlier	early	ADV
ftr-487	327	11	in	in	ADP
ftr-487	327	12	the	the	DET
ftr-487	327	13	interpretive	interpretive	ADJ
ftr-487	327	14	process	process	NOUN
ftr-487	327	15	and	and	CCONJ
ftr-487	327	16	to	to	PART
ftr-487	327	17	give	give	VERB
ftr-487	327	18	them	they	PRON
ftr-487	327	19	greater	great	ADJ
ftr-487	327	20	weight	weight	NOUN
ftr-487	327	21	.	.	PUNCT
ftr-487	328	1	alternatively	alternatively	ADV
ftr-487	328	2	,	,	PUNCT
ftr-487	328	3	it	it	PRON
ftr-487	328	4	can	can	AUX
ftr-487	328	5	plausibly	plausibly	ADV
ftr-487	328	6	be	be	AUX
ftr-487	328	7	argued	argue	VERB
ftr-487	328	8	that	that	SCONJ
ftr-487	328	9	tax	tax	NOUN
ftr-487	328	10	policy	policy	NOUN
ftr-487	328	11	norms	norm	NOUN
ftr-487	328	12	ought	ought	AUX
ftr-487	328	13	play	play	VERB
ftr-487	328	14	a	a	DET
ftr-487	328	15	more	more	ADV
ftr-487	328	16	central	central	ADJ
ftr-487	328	17	and	and	CCONJ
ftr-487	328	18	earlier	early	ADJ
ftr-487	328	19	role	role	NOUN
ftr-487	328	20	in	in	ADP
ftr-487	328	21	the	the	DET
ftr-487	328	22	interpretive	interpretive	ADJ
ftr-487	328	23	process	process	NOUN
ftr-487	328	24	than	than	SCONJ
ftr-487	328	25	my	my	PRON
ftr-487	328	26	analysis	analysis	NOUN
ftr-487	328	27	suggests	suggest	VERB
ftr-487	328	28	.	.	PUNCT
ftr-487	329	1	notions	notion	NOUN
ftr-487	329	2	of	of	ADP
ftr-487	329	3	indeterminacy	indeterminacy	NOUN
ftr-487	329	4	generate	generate	VERB
ftr-487	329	5	skepticism	skepticism	NOUN
ftr-487	329	6	that	that	SCONJ
ftr-487	329	7	statutory	statutory	ADJ
ftr-487	329	8	language	language	NOUN
ftr-487	329	9	can	can	AUX
ftr-487	329	10	convey	convey	VERB
ftr-487	329	11	meaning	meaning	NOUN
ftr-487	329	12	.	.	PUNCT
ftr-487	330	1	these	these	PRON
ftr-487	330	2	are	be	AUX
ftr-487	330	3	real	real	ADJ
ftr-487	330	4	and	and	CCONJ
ftr-487	330	5	important	important	ADJ
ftr-487	330	6	challenges	challenge	NOUN
ftr-487	330	7	to	to	ADP
ftr-487	330	8	the	the	DET
ftr-487	330	9	approach	approach	NOUN
ftr-487	330	10	which	which	PRON
ftr-487	330	11	requires	require	VERB
ftr-487	330	12	interpreters	interpreter	NOUN
ftr-487	330	13	of	of	ADP
ftr-487	330	14	the	the	DET
ftr-487	330	15	code	code	NOUN
ftr-487	330	16	to	to	PART
ftr-487	330	17	exhaust	exhaust	VERB
ftr-487	330	18	,	,	PUNCT
ftr-487	330	19	initially	initially	ADV
ftr-487	330	20	and	and	CCONJ
ftr-487	330	21	extensively	extensively	ADV
ftr-487	330	22	,	,	PUNCT
ftr-487	330	23	the	the	DET
ftr-487	330	24	possibilities	possibility	NOUN
ftr-487	330	25	of	of	ADP
ftr-487	330	26	text	text	NOUN
ftr-487	330	27	-	-	PUNCT
ftr-487	330	28	based	base	VERB
ftr-487	330	29	solutions	solution	NOUN
ftr-487	330	30	before	before	ADP
ftr-487	330	31	resorting	resort	VERB
ftr-487	330	32	to	to	ADP
ftr-487	330	33	other	other	ADJ
ftr-487	330	34	sources	source	NOUN
ftr-487	330	35	and	and	CCONJ
ftr-487	330	36	authorities	authority	NOUN
ftr-487	330	37	.	.	PUNCT
ftr-487	331	1	in	in	ADP
ftr-487	331	2	contrast	contrast	NOUN
ftr-487	331	3	,	,	PUNCT
ftr-487	331	4	professor	professor	NOUN
ftr-487	331	5	geier	geier	NOUN
ftr-487	331	6	dismisses	dismiss	VERB
ftr-487	331	7	text	text	NOUN
ftr-487	331	8	-	-	PUNCT
ftr-487	331	9	centered	center	VERB
ftr-487	331	10	methodology	methodology	NOUN
ftr-487	331	11	by	by	ADP
ftr-487	331	12	focusing	focus	VERB
ftr-487	331	13	upon	upon	SCONJ
ftr-487	331	14	the	the	DET
ftr-487	331	15	narrowest	narrow	ADJ
ftr-487	331	16	and	and	CCONJ
ftr-487	331	17	most	most	ADV
ftr-487	331	18	mechanical	mechanical	ADJ
ftr-487	331	19	formulation	formulation	NOUN
ftr-487	331	20	of	of	ADP
ftr-487	331	21	that	that	DET
ftr-487	331	22	methodology	methodology	NOUN
ftr-487	331	23	,	,	PUNCT
ftr-487	331	24	thereby	thereby	ADV
ftr-487	331	25	attacking	attack	VERB
ftr-487	331	26	an	an	DET
ftr-487	331	27	easy	easy	ADJ
ftr-487	331	28	target	target	NOUN
ftr-487	331	29	and	and	CCONJ
ftr-487	331	30	ignoring	ignore	VERB
ftr-487	331	31	the	the	DET
ftr-487	331	32	more	more	ADV
ftr-487	331	33	demanding	demanding	ADJ
ftr-487	331	34	one	one	NUM
ftr-487	331	35	.	.	PUNCT
ftr-487	332	1	the	the	DET
ftr-487	332	2	text	text	NOUN
ftr-487	332	3	-	-	PUNCT
ftr-487	332	4	based	base	VERB
ftr-487	332	5	approach	approach	NOUN
ftr-487	332	6	to	to	ADP
ftr-487	332	7	the	the	DET
ftr-487	332	8	code	code	NOUN
ftr-487	332	9	,	,	PUNCT
ftr-487	332	10	as	as	SCONJ
ftr-487	332	11	i	i	PRON
ftr-487	332	12	have	have	AUX
ftr-487	332	13	presented	present	VERB
ftr-487	332	14	it	it	PRON
ftr-487	332	15	,	,	PUNCT
ftr-487	332	16	challenges	challenge	VERB
ftr-487	332	17	another	another	PRON
ftr-487	332	18	of	of	ADP
ftr-487	332	19	professor	professor	NOUN
ftr-487	332	20	geier	geier	NOUN
ftr-487	332	21	's	's	PART
ftr-487	332	22	central	central	ADJ
ftr-487	332	23	tenets	tenet	NOUN
ftr-487	332	24	:	:	PUNCT
ftr-487	332	25	the	the	DET
ftr-487	332	26	dichotomy	dichotomy	NOUN
ftr-487	332	27	between	between	ADP
ftr-487	332	28	text	text	NOUN
ftr-487	332	29	and	and	CCONJ
ftr-487	332	30	purpose	purpose	NOUN
ftr-487	332	31	.	.	PUNCT
ftr-487	333	1	while	while	SCONJ
ftr-487	333	2	professor	professor	NOUN
ftr-487	333	3	geier	geier	NOUN
ftr-487	333	4	treats	treat	VERB
ftr-487	333	5	respect	respect	NOUN
ftr-487	333	6	for	for	ADP
ftr-487	333	7	text	text	NOUN
ftr-487	333	8	and	and	CCONJ
ftr-487	333	9	the	the	DET
ftr-487	333	10	search	search	NOUN
ftr-487	333	11	for	for	ADP
ftr-487	333	12	purpose	purpose	NOUN
ftr-487	333	13	as	as	ADP
ftr-487	333	14	opposites	opposite	NOUN
ftr-487	333	15	,	,	PUNCT
ftr-487	333	16	such	such	DET
ftr-487	333	17	a	a	DET
ftr-487	333	18	search	search	NOUN
ftr-487	333	19	is	be	AUX
ftr-487	333	20	often	often	ADV
ftr-487	333	21	an	an	DET
ftr-487	333	22	important	important	ADJ
ftr-487	333	23	part	part	NOUN
ftr-487	333	24	of	of	ADP
ftr-487	333	25	the	the	DET
ftr-487	333	26	reader	reader	NOUN
ftr-487	333	27	's	's	PART
ftr-487	333	28	engagement	engagement	NOUN
ftr-487	333	29	with	with	ADP
ftr-487	333	30	the	the	DET
ftr-487	333	31	text	text	NOUN
ftr-487	333	32	.	.	PUNCT
ftr-487	334	1	consider	consider	VERB
ftr-487	334	2	in	in	ADP
ftr-487	334	3	this	this	DET
ftr-487	334	4	respect	respect	NOUN
ftr-487	334	5	professor	professor	NOUN
ftr-487	334	6	geier	geier	NOUN
ftr-487	334	7	's	's	PART
ftr-487	334	8	analysis	analysis	NOUN
ftr-487	334	9	of	of	ADP
ftr-487	334	10	section	section	NOUN
ftr-487	334	11	102(a	102(a	PROPN
ftr-487	334	12	)	)	PUNCT
ftr-487	334	13	and	and	CCONJ
ftr-487	334	14	the	the	DET
ftr-487	334	15	supreme	supreme	PROPN
ftr-487	334	16	court	court	PROPN
ftr-487	334	17	's	's	PART
ftr-487	334	18	duberstein	duberstein	NOUN
ftr-487	334	19	decision.70	decision.70	PROPN
ftr-487	334	20	professor	professor	NOUN
ftr-487	334	21	geier	geier	NOUN
ftr-487	334	22	and	and	CCONJ
ftr-487	334	23	i	i	PRON
ftr-487	334	24	agree	agree	VERB
ftr-487	334	25	that	that	SCONJ
ftr-487	334	26	the	the	DET
ftr-487	334	27	court	court	NOUN
ftr-487	334	28	should	should	AUX
ftr-487	334	29	have	have	AUX
ftr-487	334	30	accepted	accept	VERB
ftr-487	334	31	the	the	DET
ftr-487	334	32	government	government	NOUN
ftr-487	334	33	's	's	PART
ftr-487	334	34	argument	argument	NOUN
ftr-487	334	35	that	that	SCONJ
ftr-487	334	36	"	"	PUNCT
ftr-487	334	37	gift	gift	NOUN
ftr-487	334	38	"	"	PUNCT
ftr-487	334	39	in	in	ADP
ftr-487	334	40	the	the	DET
ftr-487	334	41	context	context	NOUN
ftr-487	334	42	of	of	ADP
ftr-487	334	43	section	section	NOUN
ftr-487	334	44	102(a	102(a	PROPN
ftr-487	334	45	)	)	PUNCT
ftr-487	334	46	refers	refer	VERB
ftr-487	334	47	to	to	ADP
ftr-487	334	48	transfers	transfer	NOUN
ftr-487	334	49	in	in	ADP
ftr-487	334	50	personal	personal	ADJ
ftr-487	334	51	and	and	CCONJ
ftr-487	334	52	family	family	NOUN
ftr-487	334	53	settings	setting	NOUN
ftr-487	334	54	and	and	CCONJ
ftr-487	334	55	that	that	SCONJ
ftr-487	334	56	gifts	gift	NOUN
ftr-487	334	57	can	can	AUX
ftr-487	334	58	not	not	PART
ftr-487	334	59	occur	occur	VERB
ftr-487	334	60	for	for	ADP
ftr-487	334	61	tax	tax	NOUN
ftr-487	334	62	purposes	purpose	NOUN
ftr-487	334	63	in	in	ADP
ftr-487	334	64	employment	employment	NOUN
ftr-487	334	65	or	or	CCONJ
ftr-487	334	66	other	other	ADJ
ftr-487	334	67	business	business	NOUN
ftr-487	334	68	68	68	NUM
ftr-487	334	69	.	.	PUNCT
ftr-487	335	1	textualism	textualism	NOUN
ftr-487	335	2	,	,	PUNCT
ftr-487	335	3	according	accord	VERB
ftr-487	335	4	to	to	ADP
ftr-487	335	5	professor	professor	NOUN
ftr-487	335	6	eskridge	eskridge	NOUN
ftr-487	335	7	,	,	PUNCT
ftr-487	335	8	comes	come	VERB
ftr-487	335	9	in	in	ADP
ftr-487	335	10	both	both	CCONJ
ftr-487	335	11	its	its	PRON
ftr-487	335	12	"	"	PUNCT
ftr-487	335	13	boneheaded	boneheaded	ADJ
ftr-487	335	14	"	"	PUNCT
ftr-487	335	15	version	version	NOUN
ftr-487	335	16	and	and	CCONJ
ftr-487	335	17	its	its	PRON
ftr-487	335	18	"	"	PUNCT
ftr-487	335	19	sensible	sensible	ADJ
ftr-487	335	20	"	"	PUNCT
ftr-487	335	21	version	version	NOUN
ftr-487	335	22	.	.	PUNCT
ftr-487	336	1	the	the	DET
ftr-487	336	2	former	former	ADJ
ftr-487	336	3	,	,	PUNCT
ftr-487	336	4	frequently	frequently	ADV
ftr-487	336	5	manifested	manifest	VERB
ftr-487	336	6	by	by	ADP
ftr-487	336	7	reliance	reliance	NOUN
ftr-487	336	8	on	on	ADP
ftr-487	336	9	dictionary	dictionary	ADJ
ftr-487	336	10	definitions	definition	NOUN
ftr-487	336	11	,	,	PUNCT
ftr-487	336	12	is	be	AUX
ftr-487	336	13	the	the	DET
ftr-487	336	14	form	form	NOUN
ftr-487	336	15	of	of	ADP
ftr-487	336	16	textualism	textualism	NOUN
ftr-487	336	17	criticized	criticize	VERB
ftr-487	336	18	by	by	ADP
ftr-487	336	19	professor	professor	NOUN
ftr-487	336	20	geier	geier	NOUN
ftr-487	336	21	and	and	CCONJ
ftr-487	336	22	a	a	DET
ftr-487	336	23	fairly	fairly	ADV
ftr-487	336	24	easy	easy	ADJ
ftr-487	336	25	target	target	NOUN
ftr-487	336	26	;	;	PUNCT
ftr-487	336	27	the	the	DET
ftr-487	336	28	latter	latter	ADJ
ftr-487	336	29	corresponds	correspond	VERB
ftr-487	336	30	more	more	ADV
ftr-487	336	31	closely	closely	ADV
ftr-487	336	32	to	to	ADP
ftr-487	336	33	the	the	DET
ftr-487	336	34	methodology	methodology	NOUN
ftr-487	336	35	i	i	PRON
ftr-487	336	36	propose	propose	VERB
ftr-487	336	37	for	for	ADP
ftr-487	336	38	the	the	DET
ftr-487	336	39	interpretation	interpretation	NOUN
ftr-487	336	40	of	of	ADP
ftr-487	336	41	the	the	DET
ftr-487	336	42	code	code	NOUN
ftr-487	336	43	.	.	PUNCT
ftr-487	337	1	see	see	VERB
ftr-487	337	2	william	william	PROPN
ftr-487	337	3	n.	n.	PROPN
ftr-487	337	4	eskridge	eskridge	PROPN
ftr-487	337	5	,	,	PUNCT
ftr-487	337	6	jr	jr	PROPN
ftr-487	337	7	.	.	PROPN
ftr-487	337	8	,	,	PUNCT
ftr-487	337	9	fetch	fetch	VERB
ftr-487	337	10	some	some	DET
ftr-487	337	11	soupmeat	soupmeat	NOUN
ftr-487	337	12	,	,	PUNCT
ftr-487	337	13	16	16	NUM
ftr-487	337	14	cardozo	cardozo	PROPN
ftr-487	337	15	l.	l.	PROPN
ftr-487	337	16	rev	rev	PROPN
ftr-487	337	17	.	.	PROPN
ftr-487	337	18	2209	2209	NUM
ftr-487	337	19	,	,	PUNCT
ftr-487	337	20	2210	2210	NUM
ftr-487	337	21	-	-	SYM
ftr-487	337	22	14	14	NUM
ftr-487	337	23	(	(	PUNCT
ftr-487	337	24	1995	1995	NUM
ftr-487	337	25	)	)	PUNCT
ftr-487	337	26	.	.	PUNCT
ftr-487	338	1	69	69	NUM
ftr-487	338	2	.	.	PUNCT
ftr-487	339	1	michael	michael	PROPN
ftr-487	339	2	livingston	livingston	PROPN
ftr-487	339	3	,	,	PUNCT
ftr-487	339	4	congress	congress	PROPN
ftr-487	339	5	,	,	PUNCT
ftr-487	339	6	the	the	DET
ftr-487	339	7	courts	court	NOUN
ftr-487	339	8	,	,	PUNCT
ftr-487	339	9	and	and	CCONJ
ftr-487	339	10	the	the	DET
ftr-487	339	11	code	code	NOUN
ftr-487	339	12	:	:	PUNCT
ftr-487	339	13	legislative	legislative	ADJ
ftr-487	339	14	history	history	NOUN
ftr-487	339	15	and	and	CCONJ
ftr-487	339	16	the	the	DET
ftr-487	339	17	interpretation	interpretation	NOUN
ftr-487	339	18	of	of	ADP
ftr-487	339	19	tax	tax	NOUN
ftr-487	339	20	statutes	statute	NOUN
ftr-487	339	21	,	,	PUNCT
ftr-487	339	22	69	69	NUM
ftr-487	339	23	tex	tex	PROPN
ftr-487	339	24	.	.	PROPN
ftr-487	339	25	l.	l.	PROPN
ftr-487	339	26	rev	rev	PROPN
ftr-487	339	27	.	.	PROPN
ftr-487	339	28	819	819	NUM
ftr-487	339	29	(	(	PUNCT
ftr-487	339	30	1991	1991	NUM
ftr-487	339	31	)	)	PUNCT
ftr-487	339	32	.	.	PUNCT
ftr-487	340	1	70	70	NUM
ftr-487	340	2	.	.	PUNCT
ftr-487	341	1	commissioner	commissioner	PROPN
ftr-487	341	2	v.	v.	PROPN
ftr-487	341	3	duberstein	duberstein	PROPN
ftr-487	341	4	,	,	PUNCT
ftr-487	341	5	363	363	NUM
ftr-487	341	6	u.s	u.s	PROPN
ftr-487	341	7	.	.	PROPN
ftr-487	341	8	278	278	NUM
ftr-487	341	9	(	(	PUNCT
ftr-487	341	10	1960	1960	NUM
ftr-487	341	11	)	)	PUNCT
ftr-487	341	12	.	.	PUNCT
ftr-487	342	1	the	the	DET
ftr-487	342	2	statutory	statutory	ADJ
ftr-487	342	3	provision	provision	NOUN
ftr-487	342	4	at	at	ADP
ftr-487	342	5	issue	issue	NOUN
ftr-487	342	6	in	in	ADP
ftr-487	342	7	duberstein	duberstein	NOUN
ftr-487	342	8	was	be	AUX
ftr-487	342	9	the	the	DET
ftr-487	342	10	1939	1939	NUM
ftr-487	342	11	code	code	NOUN
ftr-487	342	12	predecessor	predecessor	NOUN
ftr-487	342	13	of	of	ADP
ftr-487	342	14	§	§	PROPN
ftr-487	342	15	170	170	NUM
ftr-487	342	16	.	.	PUNCT
ftr-487	343	1	[	[	X
ftr-487	343	2	vol	vol	NOUN
ftr-487	343	3	.	.	PUNCT
ftr-487	344	1	2:12	2:12	NUM
ftr-487	344	2	text	text	NOUN
ftr-487	344	3	,	,	PUNCT
ftr-487	344	4	purpose	purpose	NOUN
ftr-487	344	5	,	,	PUNCT
ftr-487	344	6	capacity	capacity	NOUN
ftr-487	344	7	and	and	CCONJ
ftr-487	344	8	albertson	albertson	NOUN
ftr-487	344	9	's	's	PART
ftr-487	344	10	contexts	contexts	NOUN
ftr-487	344	11	.	.	PUNCT
ftr-487	345	1	professor	professor	NOUN
ftr-487	345	2	geier	geier	NOUN
ftr-487	345	3	reaches	reach	VERB
ftr-487	345	4	this	this	DET
ftr-487	345	5	conclusion	conclusion	NOUN
ftr-487	345	6	largely	largely	ADV
ftr-487	345	7	by	by	ADP
ftr-487	345	8	invoking	invoke	VERB
ftr-487	345	9	notions	notion	NOUN
ftr-487	345	10	of	of	ADP
ftr-487	345	11	structure	structure	NOUN
ftr-487	345	12	that	that	PRON
ftr-487	345	13	i	i	PRON
ftr-487	345	14	find	find	VERB
ftr-487	345	15	problematic,7	problematic,7	NOUN
ftr-487	345	16	and	and	CCONJ
ftr-487	345	17	she	she	PRON
ftr-487	345	18	characterizes	characterize	VERB
ftr-487	345	19	the	the	DET
ftr-487	345	20	court	court	NOUN
ftr-487	345	21	's	's	PART
ftr-487	345	22	contrary	contrary	ADJ
ftr-487	345	23	analysis	analysis	NOUN
ftr-487	345	24	as	as	ADP
ftr-487	345	25	"	"	PUNCT
ftr-487	345	26	a	a	DET
ftr-487	345	27	plain	plain	ADV
ftr-487	345	28	-	-	PUNCT
ftr-487	345	29	meaning	mean	VERB
ftr-487	345	30	approach	approach	NOUN
ftr-487	345	31	to	to	ADP
ftr-487	345	32	statutory	statutory	ADJ
ftr-487	345	33	language	language	NOUN
ftr-487	345	34	.	.	PUNCT
ftr-487	346	1	"	"	PUNCT
ftr-487	346	2	'	'	PUNCT
ftr-487	346	3	in	in	ADP
ftr-487	346	4	fact	fact	NOUN
ftr-487	346	5	,	,	PUNCT
ftr-487	346	6	the	the	DET
ftr-487	346	7	duberstein	duberstein	ADJ
ftr-487	346	8	court	court	NOUN
ftr-487	346	9	was	be	AUX
ftr-487	346	10	not	not	PART
ftr-487	346	11	terribly	terribly	ADV
ftr-487	346	12	interested	interested	ADJ
ftr-487	346	13	in	in	ADP
ftr-487	346	14	the	the	DET
ftr-487	346	15	text	text	NOUN
ftr-487	346	16	of	of	ADP
ftr-487	346	17	section	section	NOUN
ftr-487	346	18	102(a	102(a	PROPN
ftr-487	346	19	)	)	PUNCT
ftr-487	346	20	,	,	PUNCT
ftr-487	346	21	but	but	CCONJ
ftr-487	346	22	instead	instead	ADV
ftr-487	346	23	viewed	view	VERB
ftr-487	346	24	its	its	PRON
ftr-487	346	25	task	task	NOUN
ftr-487	346	26	as	as	ADP
ftr-487	346	27	the	the	DET
ftr-487	346	28	application	application	NOUN
ftr-487	346	29	of	of	ADP
ftr-487	346	30	"	"	PUNCT
ftr-487	346	31	decisional	decisional	ADJ
ftr-487	346	32	law	law	NOUN
ftr-487	346	33	"	"	PUNCT
ftr-487	346	34	principles	principle	NOUN
ftr-487	346	35	previously	previously	ADV
ftr-487	346	36	"	"	PUNCT
ftr-487	346	37	spelled	spell	VERB
ftr-487	346	38	out	out	ADP
ftr-487	346	39	in	in	ADP
ftr-487	346	40	the	the	DET
ftr-487	346	41	opinions	opinion	NOUN
ftr-487	346	42	of	of	ADP
ftr-487	346	43	this	this	DET
ftr-487	346	44	court	court	NOUN
ftr-487	346	45	"	"	PUNCT
ftr-487	346	46	;	;	PUNCT
ftr-487	346	47	indeed	indeed	ADV
ftr-487	346	48	,	,	PUNCT
ftr-487	346	49	the	the	DET
ftr-487	346	50	court	court	NOUN
ftr-487	346	51	stated	state	VERB
ftr-487	346	52	,	,	PUNCT
ftr-487	346	53	the	the	DET
ftr-487	346	54	duberstein	duberstein	NOUN
ftr-487	346	55	"	"	PUNCT
ftr-487	346	56	problem	problem	NOUN
ftr-487	346	57	is	be	AUX
ftr-487	346	58	one	one	NUM
ftr-487	346	59	which	which	PRON
ftr-487	346	60	,	,	PUNCT
ftr-487	346	61	under	under	ADP
ftr-487	346	62	the	the	DET
ftr-487	346	63	present	present	ADJ
ftr-487	346	64	statutory	statutory	ADJ
ftr-487	346	65	framework	framework	NOUN
ftr-487	346	66	,	,	PUNCT
ftr-487	346	67	does	do	AUX
ftr-487	346	68	not	not	PART
ftr-487	346	69	lend	lend	VERB
ftr-487	346	70	itself	itself	PRON
ftr-487	346	71	to	to	ADP
ftr-487	346	72	any	any	DET
ftr-487	346	73	more	more	ADV
ftr-487	346	74	definitive	definitive	ADJ
ftr-487	346	75	statement	statement	NOUN
ftr-487	346	76	"	"	PUNCT
ftr-487	346	77	than	than	ADP
ftr-487	346	78	that	that	PRON
ftr-487	346	79	developed	develop	VERB
ftr-487	346	80	in	in	ADP
ftr-487	346	81	prior	prior	ADJ
ftr-487	346	82	case	case	NOUN
ftr-487	346	83	law	law	NOUN
ftr-487	346	84	.	.	PUNCT
ftr-487	346	85	'	'	PUNCT
ftr-487	347	1	similarly	similarly	ADV
ftr-487	347	2	,	,	PUNCT
ftr-487	347	3	the	the	DET
ftr-487	347	4	separate	separate	ADJ
ftr-487	347	5	opinions	opinion	NOUN
ftr-487	347	6	of	of	ADP
ftr-487	347	7	justice	justice	PROPN
ftr-487	347	8	black74	black74	PROPN
ftr-487	347	9	and	and	CCONJ
ftr-487	347	10	justice	justice	PROPN
ftr-487	347	11	frankfurter	frankfurter	PROPN
ftr-487	347	12	"	"	PUNCT
ftr-487	347	13	did	do	AUX
ftr-487	347	14	not	not	PART
ftr-487	347	15	address	address	VERB
ftr-487	347	16	the	the	DET
ftr-487	347	17	language	language	NOUN
ftr-487	347	18	of	of	ADP
ftr-487	347	19	section	section	NOUN
ftr-487	347	20	102(a	102(a	PROPN
ftr-487	347	21	)	)	PUNCT
ftr-487	347	22	or	or	CCONJ
ftr-487	347	23	the	the	DET
ftr-487	347	24	implications	implication	NOUN
ftr-487	347	25	of	of	ADP
ftr-487	347	26	that	that	DET
ftr-487	347	27	language	language	NOUN
ftr-487	347	28	for	for	ADP
ftr-487	347	29	the	the	DET
ftr-487	347	30	duberstein	duberstein	ADJ
ftr-487	347	31	decision	decision	NOUN
ftr-487	347	32	.	.	PUNCT
ftr-487	348	1	in	in	ADP
ftr-487	348	2	contrast	contrast	NOUN
ftr-487	348	3	,	,	PUNCT
ftr-487	348	4	under	under	ADP
ftr-487	348	5	a	a	DET
ftr-487	348	6	text	text	NOUN
ftr-487	348	7	-	-	PUNCT
ftr-487	348	8	centered	center	VERB
ftr-487	348	9	approach	approach	NOUN
ftr-487	348	10	,	,	PUNCT
ftr-487	348	11	the	the	DET
ftr-487	348	12	court	court	NOUN
ftr-487	348	13	should	should	AUX
ftr-487	348	14	have	have	AUX
ftr-487	348	15	grappled	grapple	VERB
ftr-487	348	16	with	with	ADP
ftr-487	348	17	the	the	DET
ftr-487	348	18	language	language	NOUN
ftr-487	348	19	of	of	ADP
ftr-487	348	20	section	section	NOUN
ftr-487	348	21	102(a	102(a	PROPN
ftr-487	348	22	)	)	PUNCT
ftr-487	348	23	,	,	PUNCT
ftr-487	348	24	which	which	PRON
ftr-487	348	25	,	,	PUNCT
ftr-487	348	26	in	in	ADP
ftr-487	348	27	its	its	PRON
ftr-487	348	28	totality	totality	NOUN
ftr-487	348	29	,	,	PUNCT
ftr-487	348	30	excludes	exclude	VERB
ftr-487	348	31	from	from	ADP
ftr-487	348	32	gross	gross	ADJ
ftr-487	348	33	income	income	NOUN
ftr-487	348	34	"	"	PUNCT
ftr-487	348	35	the	the	DET
ftr-487	348	36	value	value	NOUN
ftr-487	348	37	of	of	ADP
ftr-487	348	38	property	property	NOUN
ftr-487	348	39	acquired	acquire	VERB
ftr-487	348	40	by	by	ADP
ftr-487	348	41	gift	gift	NOUN
ftr-487	348	42	,	,	PUNCT
ftr-487	348	43	bequest	bequest	NOUN
ftr-487	348	44	,	,	PUNCT
ftr-487	348	45	devise	devise	VERB
ftr-487	348	46	,	,	PUNCT
ftr-487	348	47	or	or	CCONJ
ftr-487	348	48	inheritance	inheritance	NOUN
ftr-487	348	49	.	.	PUNCT
ftr-487	348	50	"	"	PUNCT
ftr-487	349	1	the	the	DET
ftr-487	349	2	search	search	NOUN
ftr-487	349	3	for	for	ADP
ftr-487	349	4	purpose	purpose	NOUN
ftr-487	349	5	would	would	AUX
ftr-487	349	6	have	have	AUX
ftr-487	349	7	been	be	AUX
ftr-487	349	8	an	an	DET
ftr-487	349	9	important	important	ADJ
ftr-487	349	10	part	part	NOUN
ftr-487	349	11	of	of	ADP
ftr-487	349	12	that	that	DET
ftr-487	349	13	inquiry	inquiry	NOUN
ftr-487	349	14	,	,	PUNCT
ftr-487	349	15	leading	lead	VERB
ftr-487	349	16	,	,	PUNCT
ftr-487	349	17	in	in	ADP
ftr-487	349	18	my	my	PRON
ftr-487	349	19	judgment	judgment	NOUN
ftr-487	349	20	,	,	PUNCT
ftr-487	349	21	to	to	ADP
ftr-487	349	22	the	the	DET
ftr-487	349	23	conclusion	conclusion	NOUN
ftr-487	349	24	that	that	SCONJ
ftr-487	349	25	section	section	NOUN
ftr-487	349	26	102(a	102(a	NOUN
ftr-487	349	27	)	)	PUNCT
ftr-487	349	28	removes	remove	VERB
ftr-487	349	29	only	only	ADV
ftr-487	349	30	family	family	NOUN
ftr-487	349	31	and	and	CCONJ
ftr-487	349	32	personal	personal	ADJ
ftr-487	349	33	transfers	transfer	NOUN
ftr-487	349	34	from	from	ADP
ftr-487	349	35	the	the	DET
ftr-487	349	36	ambit	ambit	NOUN
ftr-487	349	37	of	of	ADP
ftr-487	349	38	federal	federal	ADJ
ftr-487	349	39	income	income	NOUN
ftr-487	349	40	taxation	taxation	NOUN
ftr-487	349	41	.	.	PUNCT
ftr-487	350	1	that	that	DET
ftr-487	350	2	professor	professor	NOUN
ftr-487	350	3	geier	geier	NOUN
ftr-487	350	4	and	and	CCONJ
ftr-487	350	5	i	i	PRON
ftr-487	350	6	reach	reach	VERB
ftr-487	350	7	,	,	PUNCT
ftr-487	350	8	from	from	ADP
ftr-487	350	9	different	different	ADJ
ftr-487	350	10	directions	direction	NOUN
ftr-487	350	11	,	,	PUNCT
ftr-487	350	12	the	the	DET
ftr-487	350	13	same	same	ADJ
ftr-487	350	14	conclusion	conclusion	NOUN
ftr-487	350	15	in	in	ADP
ftr-487	350	16	duberstein	duberstein	NOUN
ftr-487	350	17	suggests	suggest	VERB
ftr-487	350	18	the	the	DET
ftr-487	350	19	importance	importance	NOUN
ftr-487	350	20	of	of	ADP
ftr-487	350	21	the	the	DET
ftr-487	350	22	rare	rare	ADJ
ftr-487	350	23	case	case	NOUN
ftr-487	350	24	like	like	ADP
ftr-487	350	25	albertson	albertson	PROPN
ftr-487	350	26	's	's	PART
ftr-487	350	27	.	.	PUNCT
ftr-487	351	1	different	different	ADJ
ftr-487	351	2	methodologies	methodology	NOUN
ftr-487	351	3	often	often	ADV
ftr-487	351	4	lead	lead	VERB
ftr-487	351	5	to	to	ADP
ftr-487	351	6	the	the	DET
ftr-487	351	7	same	same	ADJ
ftr-487	351	8	or	or	CCONJ
ftr-487	351	9	similar	similar	ADJ
ftr-487	351	10	results	result	NOUN
ftr-487	351	11	.	.	PUNCT
ftr-487	352	1	as	as	ADV
ftr-487	352	2	much	much	ADJ
ftr-487	352	3	legislative	legislative	ADJ
ftr-487	352	4	history	history	NOUN
ftr-487	352	5	material	material	NOUN
ftr-487	352	6	essentially	essentially	ADV
ftr-487	352	7	tracks	track	VERB
ftr-487	352	8	the	the	DET
ftr-487	352	9	statute	statute	NOUN
ftr-487	352	10	,	,	PUNCT
ftr-487	352	11	those	those	PRON
ftr-487	352	12	more	more	ADV
ftr-487	352	13	inclined	inclined	ADJ
ftr-487	352	14	to	to	PART
ftr-487	352	15	resort	resort	VERB
ftr-487	352	16	to	to	ADP
ftr-487	352	17	such	such	ADJ
ftr-487	352	18	history	history	NOUN
ftr-487	352	19	and	and	CCONJ
ftr-487	352	20	those	those	PRON
ftr-487	352	21	more	more	ADJ
ftr-487	352	22	code	code	NOUN
ftr-487	352	23	-	-	PUNCT
ftr-487	352	24	oriented	orient	VERB
ftr-487	352	25	typically	typically	ADV
ftr-487	352	26	come	come	VERB
ftr-487	352	27	to	to	ADP
ftr-487	352	28	the	the	DET
ftr-487	352	29	same	same	ADJ
ftr-487	352	30	conclusions	conclusion	NOUN
ftr-487	352	31	about	about	ADP
ftr-487	352	32	particular	particular	ADJ
ftr-487	352	33	cases	case	NOUN
ftr-487	352	34	.	.	PUNCT
ftr-487	353	1	given	give	VERB
ftr-487	353	2	the	the	DET
ftr-487	353	3	influence	influence	NOUN
ftr-487	353	4	in	in	ADP
ftr-487	353	5	the	the	DET
ftr-487	353	6	tax	tax	NOUN
ftr-487	353	7	-	-	PUNCT
ftr-487	353	8	writing	writing	NOUN
ftr-487	353	9	process	process	NOUN
ftr-487	353	10	of	of	ADP
ftr-487	353	11	the	the	DET
ftr-487	353	12	specialists	specialist	NOUN
ftr-487	353	13	who	who	PRON
ftr-487	353	14	work	work	VERB
ftr-487	353	15	for	for	ADP
ftr-487	353	16	congress	congress	PROPN
ftr-487	353	17	and	and	CCONJ
ftr-487	353	18	the	the	DET
ftr-487	353	19	executive	executive	ADJ
ftr-487	353	20	branch	branch	NOUN
ftr-487	353	21	and	and	CCONJ
ftr-487	353	22	given	give	VERB
ftr-487	353	23	the	the	DET
ftr-487	353	24	widespread	widespread	ADJ
ftr-487	353	25	acceptance	acceptance	NOUN
ftr-487	353	26	of	of	ADP
ftr-487	353	27	certain	certain	ADJ
ftr-487	353	28	norms	norm	NOUN
ftr-487	353	29	in	in	ADP
ftr-487	353	30	the	the	DET
ftr-487	353	31	tax	tax	NOUN
ftr-487	353	32	community	community	NOUN
ftr-487	353	33	,	,	PUNCT
ftr-487	353	34	those	those	PRON
ftr-487	353	35	emphasizing	emphasize	VERB
ftr-487	353	36	tax	tax	NOUN
ftr-487	353	37	policy	policy	NOUN
ftr-487	353	38	considerations	consideration	NOUN
ftr-487	353	39	and	and	CCONJ
ftr-487	353	40	those	those	PRON
ftr-487	353	41	stressing	stress	VERB
ftr-487	353	42	statutory	statutory	ADJ
ftr-487	353	43	text	text	NOUN
ftr-487	353	44	often	often	ADV
ftr-487	353	45	come	come	VERB
ftr-487	353	46	to	to	ADP
ftr-487	353	47	the	the	DET
ftr-487	353	48	same	same	ADJ
ftr-487	353	49	result	result	NOUN
ftr-487	353	50	because	because	SCONJ
ftr-487	353	51	the	the	DET
ftr-487	353	52	statute	statute	NOUN
ftr-487	353	53	reflects	reflect	VERB
ftr-487	353	54	the	the	DET
ftr-487	353	55	policy	policy	NOUN
ftr-487	353	56	-	-	PUNCT
ftr-487	353	57	based	base	VERB
ftr-487	353	58	input	input	NOUN
ftr-487	353	59	of	of	ADP
ftr-487	353	60	those	those	DET
ftr-487	353	61	specialists	specialist	NOUN
ftr-487	353	62	and	and	CCONJ
ftr-487	353	63	the	the	DET
ftr-487	353	64	norms	norm	NOUN
ftr-487	353	65	of	of	ADP
ftr-487	353	66	the	the	DET
ftr-487	353	67	professional	professional	ADJ
ftr-487	353	68	community	community	NOUN
ftr-487	353	69	of	of	ADP
ftr-487	353	70	which	which	PRON
ftr-487	353	71	they	they	PRON
ftr-487	353	72	are	be	AUX
ftr-487	353	73	part	part	NOUN
ftr-487	353	74	.	.	PUNCT
ftr-487	354	1	there	there	PRON
ftr-487	354	2	is	be	VERB
ftr-487	354	3	plenty	plenty	NOUN
ftr-487	354	4	of	of	ADP
ftr-487	354	5	ambiguity	ambiguity	NOUN
ftr-487	354	6	in	in	ADP
ftr-487	354	7	the	the	DET
ftr-487	354	8	code	code	NOUN
ftr-487	354	9	,	,	PUNCT
ftr-487	354	10	stemming	stemming	NOUN
ftr-487	354	11	,	,	PUNCT
ftr-487	354	12	inter	inter	ADJ
ftr-487	354	13	alia	alia	NOUN
ftr-487	354	14	,	,	PUNCT
ftr-487	354	15	from	from	ADP
ftr-487	354	16	political	political	ADJ
ftr-487	354	17	compromise	compromise	NOUN
ftr-487	354	18	,	,	PUNCT
ftr-487	354	19	poor	poor	ADJ
ftr-487	354	20	draftsmanship	draftsmanship	NOUN
ftr-487	354	21	,	,	PUNCT
ftr-487	354	22	deliberate	deliberate	ADJ
ftr-487	354	23	and	and	CCONJ
ftr-487	354	24	implicit	implicit	ADJ
ftr-487	354	25	delegation	delegation	NOUN
ftr-487	354	26	to	to	ADP
ftr-487	354	27	the	the	DET
ftr-487	354	28	courts	court	NOUN
ftr-487	354	29	and	and	CCONJ
ftr-487	354	30	tax	tax	NOUN
ftr-487	354	31	administrators	administrator	NOUN
ftr-487	354	32	,	,	PUNCT
ftr-487	354	33	and	and	CCONJ
ftr-487	354	34	the	the	DET
ftr-487	354	35	inherent	inherent	ADJ
ftr-487	354	36	limitations	limitation	NOUN
ftr-487	354	37	of	of	ADP
ftr-487	354	38	language	language	NOUN
ftr-487	354	39	.	.	PUNCT
ftr-487	355	1	hence	hence	ADV
ftr-487	355	2	,	,	PUNCT
ftr-487	355	3	even	even	ADV
ftr-487	355	4	those	those	PRON
ftr-487	355	5	aggressively	aggressively	ADV
ftr-487	355	6	searching	search	VERB
ftr-487	355	7	for	for	ADP
ftr-487	355	8	statutory	statutory	ADJ
ftr-487	355	9	answers	answer	NOUN
ftr-487	355	10	to	to	ADP
ftr-487	355	11	tax	tax	NOUN
ftr-487	355	12	questions	question	NOUN
ftr-487	355	13	must	must	AUX
ftr-487	355	14	often	often	ADV
ftr-487	355	15	turn	turn	VERB
ftr-487	355	16	to	to	ADP
ftr-487	355	17	the	the	DET
ftr-487	355	18	same	same	ADJ
ftr-487	355	19	secondary	secondary	ADJ
ftr-487	355	20	sources	source	NOUN
ftr-487	355	21	that	that	PRON
ftr-487	355	22	others	other	NOUN
ftr-487	355	23	consult	consult	VERB
ftr-487	355	24	earlier	early	ADV
ftr-487	355	25	in	in	ADP
ftr-487	355	26	the	the	DET
ftr-487	355	27	process	process	NOUN
ftr-487	355	28	.	.	PUNCT
ftr-487	356	1	71	71	NUM
ftr-487	356	2	.	.	X
ftr-487	357	1	see	see	VERB
ftr-487	357	2	supra	supra	PROPN
ftr-487	357	3	notes	note	VERB
ftr-487	357	4	7	7	NUM
ftr-487	357	5	-	-	SYM
ftr-487	357	6	19	19	NUM
ftr-487	357	7	and	and	CCONJ
ftr-487	357	8	accompanying	accompany	VERB
ftr-487	357	9	text	text	NOUN
ftr-487	357	10	.	.	PUNCT
ftr-487	358	1	72	72	NUM
ftr-487	358	2	.	.	PUNCT
ftr-487	359	1	geier	geier	NOUN
ftr-487	359	2	,	,	PUNCT
ftr-487	359	3	supra	supra	PROPN
ftr-487	359	4	note	note	NOUN
ftr-487	359	5	1	1	NUM
ftr-487	359	6	,	,	PUNCT
ftr-487	359	7	at	at	ADP
ftr-487	359	8	498	498	NUM
ftr-487	359	9	.	.	PUNCT
ftr-487	360	1	73	73	NUM
ftr-487	360	2	.	.	PUNCT
ftr-487	361	1	duberstein	duberstein	NOUN
ftr-487	361	2	,	,	PUNCT
ftr-487	361	3	supra	supra	PROPN
ftr-487	361	4	note	note	NOUN
ftr-487	361	5	70	70	NUM
ftr-487	361	6	,	,	PUNCT
ftr-487	361	7	at	at	ADP
ftr-487	361	8	284	284	NUM
ftr-487	361	9	.	.	PUNCT
ftr-487	362	1	74	74	NUM
ftr-487	362	2	.	.	PUNCT
ftr-487	363	1	i	i	PRON
ftr-487	363	2	d.	d.	PROPN
ftr-487	363	3	at	at	ADP
ftr-487	363	4	293	293	NUM
ftr-487	363	5	-	-	SYM
ftr-487	363	6	94	94	NUM
ftr-487	363	7	.	.	PUNCT
ftr-487	364	1	75	75	NUM
ftr-487	364	2	.	.	PUNCT
ftr-487	365	1	i	i	PRON
ftr-487	365	2	d.	d.	PROPN
ftr-487	365	3	at	at	ADP
ftr-487	365	4	294	294	NUM
ftr-487	365	5	-	-	SYM
ftr-487	365	6	98	98	NUM
ftr-487	365	7	.	.	PUNCT
ftr-487	366	1	19961	19961	NUM
ftr-487	366	2	florida	florida	PROPN
ftr-487	366	3	tax	tax	NOUN
ftr-487	366	4	review	review	NOUN
ftr-487	366	5	in	in	ADP
ftr-487	366	6	contrast	contrast	NOUN
ftr-487	366	7	,	,	PUNCT
ftr-487	366	8	albertson	albertson	PROPN
ftr-487	366	9	's	's	PART
ftr-487	366	10	is	be	AUX
ftr-487	366	11	the	the	DET
ftr-487	366	12	rare	rare	ADJ
ftr-487	366	13	and	and	CCONJ
ftr-487	366	14	important	important	ADJ
ftr-487	366	15	case	case	NOUN
ftr-487	366	16	where	where	SCONJ
ftr-487	366	17	different	different	ADJ
ftr-487	366	18	interpretive	interpretive	ADJ
ftr-487	366	19	methodologies	methodology	NOUN
ftr-487	366	20	do	do	AUX
ftr-487	366	21	not	not	PART
ftr-487	366	22	overlap	overlap	VERB
ftr-487	366	23	,	,	PUNCT
ftr-487	366	24	but	but	CCONJ
ftr-487	366	25	lead	lead	VERB
ftr-487	366	26	to	to	ADP
ftr-487	366	27	conflicting	conflicting	ADJ
ftr-487	366	28	conclusions	conclusion	NOUN
ftr-487	366	29	,	,	PUNCT
ftr-487	366	30	and	and	CCONJ
ftr-487	366	31	thus	thus	ADV
ftr-487	366	32	provides	provide	VERB
ftr-487	366	33	a	a	DET
ftr-487	366	34	useful	useful	ADJ
ftr-487	366	35	opportunity	opportunity	NOUN
ftr-487	366	36	to	to	PART
ftr-487	366	37	explore	explore	VERB
ftr-487	366	38	and	and	CCONJ
ftr-487	366	39	contrast	contrast	VERB
ftr-487	366	40	those	those	DET
ftr-487	366	41	methodologies	methodology	NOUN
ftr-487	366	42	.	.	PUNCT
ftr-487	367	1	i	i	PRON
ftr-487	367	2	do	do	AUX
ftr-487	367	3	not	not	PART
ftr-487	367	4	dispute	dispute	VERB
ftr-487	367	5	that	that	SCONJ
ftr-487	367	6	those	those	PRON
ftr-487	367	7	who	who	PRON
ftr-487	367	8	would	would	AUX
ftr-487	367	9	disallow	disallow	VERB
ftr-487	367	10	albertson	albertson	PROPN
ftr-487	367	11	's	's	PART
ftr-487	367	12	1983	1983	NUM
ftr-487	367	13	deduction	deduction	NOUN
ftr-487	367	14	for	for	ADP
ftr-487	367	15	accrued	accrue	VERB
ftr-487	367	16	interest	interest	NOUN
ftr-487	367	17	can	can	AUX
ftr-487	367	18	raise	raise	VERB
ftr-487	367	19	serious	serious	ADJ
ftr-487	367	20	objections	objection	NOUN
ftr-487	367	21	to	to	ADP
ftr-487	367	22	the	the	DET
ftr-487	367	23	textcentered	textcentere	VERB
ftr-487	367	24	approach	approach	NOUN
ftr-487	367	25	that	that	PRON
ftr-487	367	26	leads	lead	VERB
ftr-487	367	27	me	i	PRON
ftr-487	367	28	and	and	CCONJ
ftr-487	367	29	others	other	NOUN
ftr-487	367	30	to	to	PART
ftr-487	367	31	condone	condone	VERB
ftr-487	367	32	that	that	DET
ftr-487	367	33	deduction	deduction	NOUN
ftr-487	367	34	.	.	PUNCT
ftr-487	368	1	i	i	PRON
ftr-487	368	2	do	do	AUX
ftr-487	368	3	dispute	dispute	VERB
ftr-487	368	4	that	that	DET
ftr-487	368	5	professor	professor	NOUN
ftr-487	368	6	geier	geier	NOUN
ftr-487	368	7	's	's	PART
ftr-487	368	8	description	description	NOUN
ftr-487	368	9	of	of	ADP
ftr-487	368	10	dictionary	dictionary	ADJ
ftr-487	368	11	-	-	PUNCT
ftr-487	368	12	based	base	VERB
ftr-487	368	13	textualism	textualism	NOUN
ftr-487	368	14	is	be	AUX
ftr-487	368	15	a	a	DET
ftr-487	368	16	useful	useful	ADJ
ftr-487	368	17	depiction	depiction	NOUN
ftr-487	368	18	of	of	ADP
ftr-487	368	19	that	that	DET
ftr-487	368	20	text	text	NOUN
ftr-487	368	21	-	-	PUNCT
ftr-487	368	22	centered	center	VERB
ftr-487	368	23	approach	approach	NOUN
ftr-487	368	24	.	.	PUNCT
ftr-487	369	1	v.	v.	ADP
ftr-487	369	2	conclusion	conclusion	NOUN
ftr-487	369	3	in	in	ADP
ftr-487	369	4	a	a	DET
ftr-487	369	5	talmudic	talmudic	ADJ
ftr-487	369	6	commentary	commentary	NOUN
ftr-487	369	7	,	,	PUNCT
ftr-487	369	8	the	the	DET
ftr-487	369	9	rabbis	rabbis	PROPN
ftr-487	369	10	conclude	conclude	VERB
ftr-487	369	11	that	that	SCONJ
ftr-487	369	12	an	an	DET
ftr-487	369	13	egg	egg	NOUN
ftr-487	369	14	laid	lay	VERB
ftr-487	369	15	by	by	ADP
ftr-487	369	16	a	a	DET
ftr-487	369	17	chicken	chicken	NOUN
ftr-487	369	18	on	on	ADP
ftr-487	369	19	the	the	DET
ftr-487	369	20	sabbath	sabbath	NOUN
ftr-487	369	21	can	can	AUX
ftr-487	369	22	not	not	PART
ftr-487	369	23	be	be	AUX
ftr-487	369	24	used	use	VERB
ftr-487	369	25	immediately	immediately	ADV
ftr-487	369	26	to	to	PART
ftr-487	369	27	balance	balance	VERB
ftr-487	369	28	a	a	DET
ftr-487	369	29	broken	break	VERB
ftr-487	369	30	table	table	NOUN
ftr-487	369	31	because	because	SCONJ
ftr-487	369	32	that	that	DET
ftr-487	369	33	use	use	NOUN
ftr-487	369	34	would	would	AUX
ftr-487	369	35	violate	violate	VERB
ftr-487	369	36	the	the	DET
ftr-487	369	37	strictures	stricture	NOUN
ftr-487	369	38	of	of	ADP
ftr-487	369	39	the	the	DET
ftr-487	369	40	sabbath.76	sabbath.76	PROPN
ftr-487	369	41	the	the	DET
ftr-487	369	42	rabbis	rabbi	NOUN
ftr-487	369	43	,	,	PUNCT
ftr-487	369	44	whose	whose	DET
ftr-487	369	45	jurisprudence	jurisprudence	NOUN
ftr-487	369	46	was	be	AUX
ftr-487	369	47	at	at	ADV
ftr-487	369	48	least	least	ADJ
ftr-487	369	49	as	as	ADV
ftr-487	369	50	sophisticated	sophisticated	ADJ
ftr-487	369	51	as	as	ADP
ftr-487	369	52	our	our	PRON
ftr-487	369	53	own	own	ADJ
ftr-487	369	54	,	,	PUNCT
ftr-487	369	55	fully	fully	ADV
ftr-487	369	56	understood	understand	VERB
ftr-487	369	57	that	that	SCONJ
ftr-487	369	58	their	their	PRON
ftr-487	369	59	hypothetical	hypothetical	ADJ
ftr-487	369	60	was	be	AUX
ftr-487	369	61	of	of	ADP
ftr-487	369	62	little	little	ADJ
ftr-487	369	63	practical	practical	ADJ
ftr-487	369	64	relevance	relevance	NOUN
ftr-487	369	65	,	,	PUNCT
ftr-487	369	66	but	but	CCONJ
ftr-487	369	67	was	be	AUX
ftr-487	369	68	a	a	DET
ftr-487	369	69	device	device	NOUN
ftr-487	369	70	for	for	ADP
ftr-487	369	71	exploring	explore	VERB
ftr-487	369	72	the	the	DET
ftr-487	369	73	assumptions	assumption	NOUN
ftr-487	369	74	and	and	CCONJ
ftr-487	369	75	implications	implication	NOUN
ftr-487	369	76	of	of	ADP
ftr-487	369	77	norms	norm	NOUN
ftr-487	369	78	fundamental	fundamental	ADJ
ftr-487	369	79	to	to	ADP
ftr-487	369	80	their	their	PRON
ftr-487	369	81	legal	legal	ADJ
ftr-487	369	82	system	system	NOUN
ftr-487	369	83	.	.	PUNCT
ftr-487	370	1	the	the	DET
ftr-487	370	2	albertson	albertson	PROPN
ftr-487	370	3	's	's	PART
ftr-487	370	4	case	case	NOUN
ftr-487	370	5	is	be	AUX
ftr-487	370	6	a	a	DET
ftr-487	370	7	modem	modem	NOUN
ftr-487	370	8	tax	tax	NOUN
ftr-487	370	9	law	law	NOUN
ftr-487	370	10	equivalent	equivalent	NOUN
ftr-487	370	11	.	.	PUNCT
ftr-487	371	1	it	it	PRON
ftr-487	371	2	is	be	AUX
ftr-487	371	3	of	of	ADP
ftr-487	371	4	little	little	ADJ
ftr-487	371	5	practical	practical	ADJ
ftr-487	371	6	import	import	NOUN
ftr-487	371	7	whether	whether	SCONJ
ftr-487	371	8	the	the	DET
ftr-487	371	9	taxpayer	taxpayer	NOUN
ftr-487	371	10	in	in	ADP
ftr-487	371	11	albertson	albertson	PROPN
ftr-487	371	12	's	's	PART
ftr-487	371	13	was	be	AUX
ftr-487	371	14	entitled	entitle	VERB
ftr-487	371	15	to	to	ADP
ftr-487	371	16	a	a	DET
ftr-487	371	17	1983	1983	NUM
ftr-487	371	18	interest	interest	NOUN
ftr-487	371	19	deduction	deduction	NOUN
ftr-487	371	20	under	under	ADP
ftr-487	371	21	the	the	DET
ftr-487	371	22	version	version	NOUN
ftr-487	371	23	of	of	ADP
ftr-487	371	24	section	section	NOUN
ftr-487	371	25	404(a	404(a	PROPN
ftr-487	371	26	)	)	PUNCT
ftr-487	371	27	then	then	ADV
ftr-487	371	28	in	in	ADP
ftr-487	371	29	effect	effect	NOUN
ftr-487	371	30	.	.	PUNCT
ftr-487	372	1	it	it	PRON
ftr-487	372	2	is	be	AUX
ftr-487	372	3	of	of	ADP
ftr-487	372	4	great	great	ADJ
ftr-487	372	5	importance	importance	NOUN
ftr-487	372	6	to	to	ADP
ftr-487	372	7	our	our	PRON
ftr-487	372	8	understanding	understanding	NOUN
ftr-487	372	9	of	of	ADP
ftr-487	372	10	the	the	DET
ftr-487	372	11	tax	tax	NOUN
ftr-487	372	12	law	law	NOUN
ftr-487	372	13	and	and	CCONJ
ftr-487	372	14	the	the	DET
ftr-487	372	15	interpretation	interpretation	NOUN
ftr-487	372	16	of	of	ADP
ftr-487	372	17	the	the	DET
ftr-487	372	18	code	code	NOUN
ftr-487	372	19	how	how	SCONJ
ftr-487	372	20	the	the	DET
ftr-487	372	21	albertson	albertson	NOUN
ftr-487	372	22	's	's	PART
ftr-487	372	23	controversy	controversy	NOUN
ftr-487	372	24	is	be	AUX
ftr-487	372	25	ultimately	ultimately	ADV
ftr-487	372	26	comprehended	comprehend	VERB
ftr-487	372	27	.	.	PUNCT
ftr-487	373	1	professor	professor	NOUN
ftr-487	373	2	geier	geier	NOUN
ftr-487	374	1	and	and	CCONJ
ftr-487	374	2	i	i	PRON
ftr-487	374	3	agree	agree	VERB
ftr-487	374	4	neither	neither	CCONJ
ftr-487	374	5	as	as	SCONJ
ftr-487	374	6	to	to	PART
ftr-487	374	7	result	result	VERB
ftr-487	374	8	nor	nor	CCONJ
ftr-487	374	9	underlying	underlie	VERB
ftr-487	374	10	analysis	analysis	NOUN
ftr-487	374	11	.	.	PUNCT
ftr-487	375	1	i	i	PRON
ftr-487	375	2	find	find	VERB
ftr-487	375	3	that	that	SCONJ
ftr-487	375	4	professor	professor	NOUN
ftr-487	375	5	geier	geier	NOUN
ftr-487	375	6	's	's	PART
ftr-487	375	7	basic	basic	ADJ
ftr-487	375	8	approach	approach	NOUN
ftr-487	375	9	is	be	AUX
ftr-487	375	10	flawed	flawed	ADJ
ftr-487	375	11	and	and	CCONJ
ftr-487	375	12	that	that	SCONJ
ftr-487	375	13	when	when	SCONJ
ftr-487	375	14	applied	apply	VERB
ftr-487	375	15	to	to	ADP
ftr-487	375	16	albertson	albertson	PROPN
ftr-487	375	17	's	's	PART
ftr-487	375	18	,	,	PUNCT
ftr-487	375	19	it	it	PRON
ftr-487	375	20	produces	produce	VERB
ftr-487	375	21	an	an	DET
ftr-487	375	22	incorrect	incorrect	ADJ
ftr-487	375	23	outcome	outcome	NOUN
ftr-487	375	24	.	.	PUNCT
ftr-487	376	1	i	i	PRON
ftr-487	376	2	similarly	similarly	ADV
ftr-487	376	3	find	find	VERB
ftr-487	376	4	unpersuasive	unpersuasive	ADJ
ftr-487	376	5	professor	professor	NOUN
ftr-487	376	6	geier	geier	NOUN
ftr-487	376	7	's	's	PART
ftr-487	376	8	reasons	reason	NOUN
ftr-487	376	9	for	for	ADP
ftr-487	376	10	assigning	assign	VERB
ftr-487	376	11	to	to	ADP
ftr-487	376	12	courts	court	NOUN
ftr-487	376	13	a	a	DET
ftr-487	376	14	proactive	proactive	ADJ
ftr-487	376	15	role	role	NOUN
ftr-487	376	16	in	in	ADP
ftr-487	376	17	cases	case	NOUN
ftr-487	376	18	like	like	ADP
ftr-487	376	19	albertson	albertson	NOUN
ftr-487	376	20	's	's	PART
ftr-487	376	21	and	and	CCONJ
ftr-487	376	22	believe	believe	VERB
ftr-487	376	23	that	that	SCONJ
ftr-487	376	24	professor	professor	NOUN
ftr-487	376	25	geier	geier	NOUN
ftr-487	376	26	improperly	improperly	ADV
ftr-487	376	27	characterizes	characterize	VERB
ftr-487	376	28	the	the	DET
ftr-487	376	29	text	text	NOUN
ftr-487	376	30	-	-	PUNCT
ftr-487	376	31	centered	center	VERB
ftr-487	376	32	approach	approach	NOUN
ftr-487	376	33	to	to	ADP
ftr-487	376	34	the	the	DET
ftr-487	376	35	code	code	NOUN
ftr-487	376	36	that	that	PRON
ftr-487	376	37	underpins	underpin	VERB
ftr-487	376	38	my	my	PRON
ftr-487	376	39	view	view	NOUN
ftr-487	376	40	of	of	ADP
ftr-487	376	41	albertson	albertson	PROPN
ftr-487	376	42	'	'	PART
ftr-487	376	43	s.	s.	PROPN
ftr-487	376	44	professor	professor	PROPN
ftr-487	376	45	geier	geier	NOUN
ftr-487	376	46	and	and	CCONJ
ftr-487	376	47	i	i	PRON
ftr-487	376	48	,	,	PUNCT
ftr-487	376	49	like	like	ADP
ftr-487	376	50	the	the	DET
ftr-487	376	51	rabbis	rabbis	PROPN
ftr-487	376	52	who	who	PRON
ftr-487	376	53	explored	explore	VERB
ftr-487	376	54	the	the	DET
ftr-487	376	55	jurisprudence	jurisprudence	NOUN
ftr-487	376	56	of	of	ADP
ftr-487	376	57	a	a	DET
ftr-487	376	58	sabbath	sabbath	NOUN
ftr-487	376	59	-	-	PUNCT
ftr-487	376	60	hatched	hatch	VERB
ftr-487	376	61	egg	egg	NOUN
ftr-487	376	62	,	,	PUNCT
ftr-487	376	63	do	do	AUX
ftr-487	376	64	share	share	VERB
ftr-487	376	65	the	the	DET
ftr-487	376	66	belief	belief	NOUN
ftr-487	376	67	that	that	SCONJ
ftr-487	376	68	colloquies	colloquy	NOUN
ftr-487	376	69	of	of	ADP
ftr-487	376	70	this	this	DET
ftr-487	376	71	sort	sort	NOUN
ftr-487	376	72	are	be	AUX
ftr-487	376	73	fundamental	fundamental	ADJ
ftr-487	376	74	to	to	ADP
ftr-487	376	75	a	a	DET
ftr-487	376	76	better	well	ADJ
ftr-487	376	77	understanding	understanding	NOUN
ftr-487	376	78	of	of	ADP
ftr-487	376	79	laws	law	NOUN
ftr-487	376	80	and	and	CCONJ
ftr-487	376	81	institutions	institution	NOUN
ftr-487	376	82	.	.	PUNCT
ftr-487	377	1	i	i	PRON
ftr-487	377	2	thus	thus	ADV
ftr-487	377	3	welcome	welcome	VERB
ftr-487	377	4	her	her	PRON
ftr-487	377	5	contribution	contribution	NOUN
ftr-487	377	6	to	to	ADP
ftr-487	377	7	the	the	DET
ftr-487	377	8	academic	academic	ADJ
ftr-487	377	9	literature	literature	NOUN
ftr-487	377	10	even	even	ADV
ftr-487	377	11	while	while	SCONJ
ftr-487	377	12	disagreeing	disagree	VERB
ftr-487	377	13	with	with	ADP
ftr-487	377	14	it	it	PRON
ftr-487	377	15	.	.	PUNCT
ftr-487	378	1	76	76	NUM
ftr-487	378	2	.	.	PUNCT
ftr-487	379	1	babylonian	babylonian	ADJ
ftr-487	379	2	talmud	talmud	PROPN
ftr-487	379	3	,	,	PUNCT
ftr-487	379	4	beitzah	beitzah	NOUN
ftr-487	379	5	3b	3b	NUM
ftr-487	379	6	.	.	PUNCT
ftr-487	380	1	[	[	X
ftr-487	380	2	vol	vol	NOUN
ftr-487	380	3	2:12	2:12	NUM