id	sid	tid	token	lemma	pos
ftr-488	1	1	florida	florida	PROPN
ftr-488	1	2	tax	tax	PROPN
ftr-488	1	3	review	review	NOUN
ftr-488	1	4	volume	volume	NOUN
ftr-488	1	5	1	1	NUM
ftr-488	1	6	october	october	PROPN
ftr-488	1	7	1992	1992	NUM
ftr-488	1	8	nuiber	nuiber	NOUN
ftr-488	1	9	i	i	PRON
ftr-488	1	10	valuing	value	VERB
ftr-488	1	11	personal	personal	ADJ
ftr-488	1	12	consumption	consumption	NOUN
ftr-488	1	13	:	:	PUNCT
ftr-488	1	14	cost	cost	NOUN
ftr-488	1	15	versus	versus	ADP
ftr-488	1	16	value	value	NOUN
ftr-488	1	17	and	and	CCONJ
ftr-488	1	18	the	the	DET
ftr-488	1	19	impact	impact	NOUN
ftr-488	1	20	of	of	ADP
ftr-488	1	21	insurance	insurance	NOUN
ftr-488	1	22	daniel	daniel	PROPN
ftr-488	1	23	halperin	halperin	PROPN
ftr-488	1	24	"	"	PUNCT
ftr-488	1	25	"	"	PUNCT
ftr-488	1	26	an	an	DET
ftr-488	1	27	ideal	ideal	ADJ
ftr-488	1	28	income	income	NOUN
ftr-488	1	29	tax	tax	NOUN
ftr-488	1	30	would	would	AUX
ftr-488	1	31	perhaps	perhaps	ADV
ftr-488	1	32	differentiate	differentiate	VERB
ftr-488	1	33	among	among	ADP
ftr-488	1	34	individuals	individual	NOUN
ftr-488	1	35	according	accord	VERB
ftr-488	1	36	to	to	ADP
ftr-488	1	37	their	their	PRON
ftr-488	1	38	talents	talent	NOUN
ftr-488	1	39	for	for	ADP
ftr-488	1	40	using	use	VERB
ftr-488	1	41	funds	fund	NOUN
ftr-488	1	42	in	in	ADP
ftr-488	1	43	consumption	consumption	NOUN
ftr-488	1	44	;	;	PUNCT
ftr-488	1	45	but	but	CCONJ
ftr-488	1	46	...	...	PUNCT
ftr-488	1	47	income	income	NOUN
ftr-488	1	48	taxes	taxis	NOUN
ftr-488	1	49	must	must	AUX
ftr-488	1	50	[	[	AUX
ftr-488	1	51	be	be	AUX
ftr-488	1	52	based	base	VERB
ftr-488	1	53	upon	upon	SCONJ
ftr-488	1	54	]	]	PUNCT
ftr-488	1	55	measurable	measurable	ADJ
ftr-488	1	56	quantities	quantity	NOUN
ftr-488	1	57	!	!	PUNCT
ftr-488	1	58	...	...	PUNCT
ftr-488	2	1	[	[	X
ftr-488	2	2	clonsumption	clonsumption	NOUN
ftr-488	2	3	,	,	PUNCT
ftr-488	2	4	as	as	ADP
ftr-488	2	5	an	an	DET
ftr-488	2	6	element	element	NOUN
ftr-488	2	7	of	of	ADP
ftr-488	2	8	income	income	NOUN
ftr-488	2	9	,	,	PUNCT
ftr-488	2	10	must	must	AUX
ftr-488	2	11	be	be	AUX
ftr-488	2	12	measured	measure	VERB
ftr-488	2	13	...	...	PUNCT
ftr-488	2	14	by	by	ADP
ftr-488	2	15	outlays	outlay	NOUN
ftr-488	2	16	for	for	ADP
ftr-488	2	17	consumption	consumption	NOUN
ftr-488	2	18	purposes	purpose	NOUN
ftr-488	2	19	.	.	PUNCT
ftr-488	3	1	"	"	PUNCT
ftr-488	3	2	'	'	PUNCT
ftr-488	3	3	i.	i.	NOUN
ftr-488	3	4	introduction	introduction	NOUN
ftr-488	3	5	andy	andy	PROPN
ftr-488	3	6	is	be	AUX
ftr-488	3	7	excited	excited	ADJ
ftr-488	3	8	.	.	PUNCT
ftr-488	4	1	he	he	PRON
ftr-488	4	2	has	have	AUX
ftr-488	4	3	finally	finally	ADV
ftr-488	4	4	been	be	AUX
ftr-488	4	5	able	able	ADJ
ftr-488	4	6	to	to	PART
ftr-488	4	7	get	get	VERB
ftr-488	4	8	the	the	DET
ftr-488	4	9	money	money	NOUN
ftr-488	4	10	together	together	ADV
ftr-488	4	11	for	for	ADP
ftr-488	4	12	an	an	DET
ftr-488	4	13	expensive	expensive	ADJ
ftr-488	4	14	new	new	ADJ
ftr-488	4	15	car	car	NOUN
ftr-488	4	16	.	.	PUNCT
ftr-488	5	1	after	after	ADP
ftr-488	5	2	years	year	NOUN
ftr-488	5	3	of	of	ADP
ftr-488	5	4	making	make	VERB
ftr-488	5	5	do	do	VERB
ftr-488	5	6	with	with	ADP
ftr-488	5	7	a	a	DET
ftr-488	5	8	used	use	VERB
ftr-488	5	9	car	car	NOUN
ftr-488	5	10	or	or	CCONJ
ftr-488	5	11	cheaper	cheap	ADJ
ftr-488	5	12	models	model	NOUN
ftr-488	5	13	he	he	PRON
ftr-488	5	14	is	be	AUX
ftr-488	5	15	about	about	ADJ
ftr-488	5	16	to	to	PART
ftr-488	5	17	pick	pick	VERB
ftr-488	5	18	up	up	ADP
ftr-488	5	19	a	a	DET
ftr-488	5	20	new	new	ADJ
ftr-488	5	21	$	$	SYM
ftr-488	5	22	50,000	50,000	NUM
ftr-488	5	23	mercedes	mercede	NOUN
ftr-488	5	24	sedan	sedan	NOUN
ftr-488	5	25	.	.	PUNCT
ftr-488	6	1	but	but	CCONJ
ftr-488	6	2	alas	alas	INTJ
ftr-488	6	3	!	!	PUNCT
ftr-488	7	1	andy	andy	PROPN
ftr-488	7	2	's	's	PART
ftr-488	7	3	dream	dream	NOUN
ftr-488	7	4	of	of	ADP
ftr-488	7	5	years	year	NOUN
ftr-488	7	6	of	of	ADP
ftr-488	7	7	driving	drive	VERB
ftr-488	7	8	comfort	comfort	NOUN
ftr-488	7	9	are	be	AUX
ftr-488	7	10	soon	soon	ADV
ftr-488	7	11	shattered	shatter	VERB
ftr-488	7	12	.	.	PUNCT
ftr-488	8	1	the	the	DET
ftr-488	8	2	car	car	NOUN
ftr-488	8	3	is	be	AUX
ftr-488	8	4	a	a	DET
ftr-488	8	5	lemon	lemon	NOUN
ftr-488	8	6	.	.	PUNCT
ftr-488	9	1	it	it	PRON
ftr-488	9	2	is	be	AUX
ftr-488	9	3	constantly	constantly	ADV
ftr-488	9	4	in	in	ADP
ftr-488	9	5	the	the	DET
ftr-488	9	6	shop	shop	NOUN
ftr-488	9	7	for	for	ADP
ftr-488	9	8	repairs	repair	NOUN
ftr-488	9	9	wasting	waste	VERB
ftr-488	9	10	andy	andy	PROPN
ftr-488	9	11	's	's	PART
ftr-488	9	12	time	time	NOUN
ftr-488	9	13	and	and	CCONJ
ftr-488	9	14	eventually	eventually	ADV
ftr-488	9	15	costing	cost	VERB
ftr-488	9	16	him	he	PRON
ftr-488	9	17	several	several	ADJ
ftr-488	9	18	thousand	thousand	NUM
ftr-488	9	19	dollars	dollar	NOUN
ftr-488	9	20	.	.	PUNCT
ftr-488	10	1	in	in	ADP
ftr-488	10	2	the	the	DET
ftr-488	10	3	end	end	NOUN
ftr-488	10	4	,	,	PUNCT
ftr-488	10	5	it	it	PRON
ftr-488	10	6	never	never	ADV
ftr-488	10	7	drives	drive	VERB
ftr-488	10	8	as	as	ADV
ftr-488	10	9	well	well	ADV
ftr-488	10	10	as	as	ADP
ftr-488	10	11	expected	expect	VERB
ftr-488	10	12	.	.	PUNCT
ftr-488	11	1	would	would	AUX
ftr-488	11	2	an	an	DET
ftr-488	11	3	ideal	ideal	ADJ
ftr-488	11	4	tax	tax	NOUN
ftr-488	11	5	system	system	NOUN
ftr-488	11	6	,	,	PUNCT
ftr-488	11	7	as	as	SCONJ
ftr-488	11	8	simons	simon	NOUN
ftr-488	11	9	suggests	suggest	VERB
ftr-488	11	10	,	,	PUNCT
ftr-488	11	11	take	take	VERB
ftr-488	11	12	some	some	DET
ftr-488	11	13	account	account	NOUN
ftr-488	11	14	of	of	ADP
ftr-488	11	15	andy	andy	PROPN
ftr-488	11	16	's	's	PART
ftr-488	11	17	misfortune	misfortune	NOUN
ftr-488	11	18	?	?	PUNCT
ftr-488	12	1	should	should	AUX
ftr-488	12	2	we	we	PRON
ftr-488	12	3	,	,	PUNCT
ftr-488	12	4	if	if	SCONJ
ftr-488	12	5	we	we	PRON
ftr-488	12	6	could	could	AUX
ftr-488	12	7	,	,	PUNCT
ftr-488	12	8	somehow	somehow	ADV
ftr-488	12	9	determine	determine	VERB
ftr-488	12	10	what	what	PRON
ftr-488	12	11	the	the	DET
ftr-488	12	12	car	car	NOUN
ftr-488	12	13	is	be	AUX
ftr-488	12	14	really	really	ADV
ftr-488	12	15	worth	worth	ADJ
ftr-488	12	16	and	and	CCONJ
ftr-488	12	17	allow	allow	VERB
ftr-488	12	18	andy	andy	PROPN
ftr-488	12	19	a	a	DET
ftr-488	12	20	deduction	deduction	NOUN
ftr-488	12	21	for	for	ADP
ftr-488	12	22	the	the	DET
ftr-488	12	23	difference	difference	NOUN
ftr-488	12	24	between	between	ADP
ftr-488	12	25	that	that	DET
ftr-488	12	26	amount	amount	NOUN
ftr-488	12	27	and	and	CCONJ
ftr-488	12	28	his	his	PRON
ftr-488	12	29	outlay	outlay	NOUN
ftr-488	12	30	of	of	ADP
ftr-488	12	31	$	$	SYM
ftr-488	12	32	50,000	50,000	NUM
ftr-488	12	33	?	?	PUNCT
ftr-488	13	1	alternatively	alternatively	ADV
ftr-488	13	2	,	,	PUNCT
ftr-488	13	3	should	should	AUX
ftr-488	13	4	we	we	PRON
ftr-488	13	5	ideally	ideally	ADV
ftr-488	13	6	allow	allow	VERB
ftr-488	13	7	a	a	DET
ftr-488	13	8	deduction	deduction	NOUN
ftr-488	13	9	for	for	ADP
ftr-488	13	10	the	the	DET
ftr-488	13	11	extraordinary	extraordinary	ADJ
ftr-488	13	12	cost	cost	NOUN
ftr-488	13	13	of	of	ADP
ftr-488	13	14	repairs	repair	NOUN
ftr-488	13	15	,	,	PUNCT
ftr-488	13	16	the	the	DET
ftr-488	13	17	amount	amount	NOUN
ftr-488	13	18	spent	spend	VERB
ftr-488	13	19	*	*	PUNCT
ftr-488	13	20	professor	professor	NOUN
ftr-488	13	21	of	of	ADP
ftr-488	13	22	law	law	NOUN
ftr-488	13	23	,	,	PUNCT
ftr-488	13	24	georgetown	georgetown	PROPN
ftr-488	13	25	university	university	PROPN
ftr-488	13	26	law	law	NOUN
ftr-488	13	27	center	center	NOUN
ftr-488	13	28	.	.	PUNCT
ftr-488	14	1	j.d	j.d	PROPN
ftr-488	14	2	.	.	PROPN
ftr-488	14	3	harvard	harvard	PROPN
ftr-488	14	4	.	.	PUNCT
ftr-488	15	1	1961	1961	NUM
ftr-488	15	2	.	.	PUNCT
ftr-488	16	1	like	like	ADP
ftr-488	16	2	many	many	ADJ
ftr-488	16	3	law	law	NOUN
ftr-488	16	4	professors	professor	NOUN
ftr-488	16	5	,	,	PUNCT
ftr-488	16	6	i	i	PRON
ftr-488	16	7	have	have	AUX
ftr-488	16	8	been	be	AUX
ftr-488	16	9	thinking	think	VERB
ftr-488	16	10	about	about	ADP
ftr-488	16	11	the	the	DET
ftr-488	16	12	issues	issue	NOUN
ftr-488	16	13	raised	raise	VERB
ftr-488	16	14	in	in	ADP
ftr-488	16	15	this	this	DET
ftr-488	16	16	article	article	NOUN
ftr-488	16	17	for	for	ADP
ftr-488	16	18	a	a	DET
ftr-488	16	19	long	long	ADJ
ftr-488	16	20	time	time	NOUN
ftr-488	16	21	.	.	PUNCT
ftr-488	17	1	i	i	PRON
ftr-488	17	2	am	be	AUX
ftr-488	17	3	grateful	grateful	ADJ
ftr-488	17	4	to	to	ADP
ftr-488	17	5	boston	boston	PROPN
ftr-488	17	6	university	university	PROPN
ftr-488	17	7	law	law	NOUN
ftr-488	17	8	school	school	NOUN
ftr-488	17	9	for	for	ADP
ftr-488	17	10	inviting	invite	VERB
ftr-488	17	11	me	i	PRON
ftr-488	17	12	to	to	ADP
ftr-488	17	13	a	a	DET
ftr-488	17	14	workshop	workshop	NOUN
ftr-488	17	15	which	which	PRON
ftr-488	17	16	led	lead	VERB
ftr-488	17	17	to	to	ADP
ftr-488	17	18	the	the	DET
ftr-488	17	19	initial	initial	ADJ
ftr-488	17	20	draft	draft	NOUN
ftr-488	17	21	of	of	ADP
ftr-488	17	22	this	this	DET
ftr-488	17	23	article	article	NOUN
ftr-488	17	24	.	.	PUNCT
ftr-488	18	1	i	i	PRON
ftr-488	18	2	have	have	AUX
ftr-488	18	3	benefitted	benefit	VERB
ftr-488	18	4	from	from	ADP
ftr-488	18	5	comments	comment	NOUN
ftr-488	18	6	at	at	ADP
ftr-488	18	7	that	that	DET
ftr-488	18	8	workshop	workshop	NOUN
ftr-488	18	9	,	,	PUNCT
ftr-488	18	10	a	a	DET
ftr-488	18	11	workshop	workshop	NOUN
ftr-488	18	12	at	at	ADP
ftr-488	18	13	georgetown	georgetown	NOUN
ftr-488	18	14	,	,	PUNCT
ftr-488	18	15	and	and	CCONJ
ftr-488	18	16	from	from	ADP
ftr-488	18	17	comments	comment	NOUN
ftr-488	18	18	received	receive	VERB
ftr-488	18	19	at	at	ADP
ftr-488	18	20	a	a	DET
ftr-488	18	21	1989	1989	NUM
ftr-488	18	22	seminar	seminar	NOUN
ftr-488	18	23	on	on	ADP
ftr-488	18	24	current	current	ADJ
ftr-488	18	25	research	research	NOUN
ftr-488	18	26	in	in	ADP
ftr-488	18	27	taxation	taxation	NOUN
ftr-488	18	28	sponsored	sponsor	VERB
ftr-488	18	29	by	by	ADP
ftr-488	18	30	the	the	DET
ftr-488	18	31	harvard	harvard	PROPN
ftr-488	18	32	law	law	PROPN
ftr-488	18	33	school	school	NOUN
ftr-488	18	34	fund	fund	NOUN
ftr-488	18	35	for	for	ADP
ftr-488	18	36	tax	tax	NOUN
ftr-488	18	37	research	research	NOUN
ftr-488	18	38	.	.	PUNCT
ftr-488	19	1	i	i	PRON
ftr-488	19	2	also	also	ADV
ftr-488	19	3	want	want	VERB
ftr-488	19	4	to	to	PART
ftr-488	19	5	thank	thank	VERB
ftr-488	19	6	my	my	PRON
ftr-488	19	7	colleague	colleague	NOUN
ftr-488	19	8	stephen	stephen	PROPN
ftr-488	19	9	cohen	cohen	PROPN
ftr-488	19	10	as	as	ADV
ftr-488	19	11	well	well	ADV
ftr-488	19	12	as	as	ADP
ftr-488	19	13	professor	professor	PROPN
ftr-488	19	14	lawrence	lawrence	PROPN
ftr-488	19	15	lokken	lokken	PROPN
ftr-488	19	16	with	with	ADP
ftr-488	19	17	whom	whom	PRON
ftr-488	19	18	i	i	PRON
ftr-488	19	19	exchanged	exchange	VERB
ftr-488	19	20	early	early	ADJ
ftr-488	19	21	drafts	draft	NOUN
ftr-488	19	22	of	of	ADP
ftr-488	19	23	our	our	PRON
ftr-488	19	24	respective	respective	ADJ
ftr-488	19	25	musings	musing	NOUN
ftr-488	19	26	on	on	ADP
ftr-488	19	27	this	this	DET
ftr-488	19	28	subject	subject	NOUN
ftr-488	19	29	.	.	PUNCT
ftr-488	20	1	professor	professor	NOUN
ftr-488	20	2	lokken	lokken	PROPN
ftr-488	20	3	's	's	PART
ftr-488	20	4	draft	draft	NOUN
ftr-488	20	5	stimulated	stimulate	VERB
ftr-488	20	6	my	my	PRON
ftr-488	20	7	thinking	thinking	NOUN
ftr-488	20	8	on	on	ADP
ftr-488	20	9	a	a	DET
ftr-488	20	10	number	number	NOUN
ftr-488	20	11	of	of	ADP
ftr-488	20	12	points	point	NOUN
ftr-488	20	13	.	.	PUNCT
ftr-488	21	1	i	i	PRON
ftr-488	21	2	am	be	AUX
ftr-488	21	3	particularly	particularly	ADV
ftr-488	21	4	indebted	indebted	ADJ
ftr-488	21	5	to	to	ADP
ftr-488	21	6	my	my	PRON
ftr-488	21	7	colleague	colleague	NOUN
ftr-488	21	8	richard	richard	PROPN
ftr-488	21	9	diamond	diamond	PROPN
ftr-488	21	10	for	for	ADP
ftr-488	21	11	his	his	PRON
ftr-488	21	12	suggestion	suggestion	NOUN
ftr-488	21	13	which	which	PRON
ftr-488	21	14	led	lead	VERB
ftr-488	21	15	to	to	ADP
ftr-488	21	16	one	one	NUM
ftr-488	21	17	of	of	ADP
ftr-488	21	18	the	the	DET
ftr-488	21	19	central	central	ADJ
ftr-488	21	20	ideas	idea	NOUN
ftr-488	21	21	in	in	ADP
ftr-488	21	22	this	this	DET
ftr-488	21	23	article	article	NOUN
ftr-488	21	24	.	.	PUNCT
ftr-488	22	1	my	my	PRON
ftr-488	22	2	research	research	NOUN
ftr-488	22	3	assistants	assistant	NOUN
ftr-488	22	4	,	,	PUNCT
ftr-488	22	5	particularly	particularly	ADV
ftr-488	22	6	daniel	daniel	PROPN
ftr-488	22	7	luchsinger	luchsinger	PROPN
ftr-488	22	8	and	and	CCONJ
ftr-488	22	9	ajay	ajay	PROPN
ftr-488	22	10	mehrotra	mehrotra	PROPN
ftr-488	22	11	.	.	PROPN
ftr-488	22	12	contributed	contribute	VERB
ftr-488	22	13	enormously	enormously	ADV
ftr-488	22	14	to	to	ADP
ftr-488	22	15	this	this	DET
ftr-488	22	16	effort	effort	NOUN
ftr-488	22	17	.	.	PUNCT
ftr-488	23	1	1	1	X
ftr-488	23	2	.	.	X
ftr-488	23	3	henry	henry	PROPN
ftr-488	23	4	c.	c.	PROPN
ftr-488	23	5	simons	simons	PROPN
ftr-488	23	6	,	,	PUNCT
ftr-488	23	7	personal	personal	ADJ
ftr-488	23	8	income	income	NOUN
ftr-488	23	9	taxation	taxation	NOUN
ftr-488	23	10	:	:	PUNCT
ftr-488	23	11	the	the	DET
ftr-488	23	12	definition	definition	NOUN
ftr-488	23	13	of	of	ADP
ftr-488	23	14	income	income	NOUN
ftr-488	23	15	as	as	ADP
ftr-488	23	16	a	a	DET
ftr-488	23	17	problem	problem	NOUN
ftr-488	23	18	of	of	ADP
ftr-488	23	19	fiscal	fiscal	ADJ
ftr-488	23	20	policy	policy	NOUN
ftr-488	23	21	,	,	PUNCT
ftr-488	23	22	119	119	NUM
ftr-488	23	23	-	-	SYM
ftr-488	23	24	20	20	NUM
ftr-488	23	25	(	(	PUNCT
ftr-488	23	26	1938	1938	NUM
ftr-488	23	27	)	)	PUNCT
ftr-488	23	28	.	.	PUNCT
ftr-488	24	1	florida	florida	PROPN
ftr-488	24	2	tax	tax	PROPN
ftr-488	24	3	review	review	NOUN
ftr-488	24	4	beyond	beyond	ADP
ftr-488	24	5	what	what	PRON
ftr-488	24	6	would	would	AUX
ftr-488	24	7	normally	normally	ADV
ftr-488	24	8	be	be	AUX
ftr-488	24	9	expected	expect	VERB
ftr-488	24	10	?	?	PUNCT
ftr-488	24	11	is	be	AUX
ftr-488	24	12	our	our	PRON
ftr-488	24	13	failure	failure	NOUN
ftr-488	24	14	to	to	PART
ftr-488	24	15	take	take	VERB
ftr-488	24	16	account	account	NOUN
ftr-488	24	17	of	of	ADP
ftr-488	24	18	andy	andy	PROPN
ftr-488	24	19	's	's	PART
ftr-488	24	20	misfortune	misfortune	NOUN
ftr-488	24	21	a	a	DET
ftr-488	24	22	concession	concession	NOUN
ftr-488	24	23	to	to	ADP
ftr-488	24	24	administerability	administerability	NOUN
ftr-488	24	25	rather	rather	ADV
ftr-488	24	26	than	than	ADP
ftr-488	24	27	a	a	DET
ftr-488	24	28	matter	matter	NOUN
ftr-488	24	29	of	of	ADP
ftr-488	24	30	principle	principle	NOUN
ftr-488	24	31	?	?	PUNCT
ftr-488	25	1	this	this	DET
ftr-488	25	2	article	article	NOUN
ftr-488	25	3	explores	explore	VERB
ftr-488	25	4	the	the	DET
ftr-488	25	5	answer	answer	NOUN
ftr-488	25	6	to	to	ADP
ftr-488	25	7	that	that	DET
ftr-488	25	8	question	question	NOUN
ftr-488	25	9	as	as	ADV
ftr-488	25	10	well	well	ADV
ftr-488	25	11	as	as	ADP
ftr-488	25	12	whether	whether	SCONJ
ftr-488	25	13	recoveries	recovery	NOUN
ftr-488	25	14	,	,	PUNCT
ftr-488	25	15	from	from	ADP
ftr-488	25	16	insurance	insurance	NOUN
ftr-488	25	17	or	or	CCONJ
ftr-488	25	18	otherwise	otherwise	ADV
ftr-488	25	19	,	,	PUNCT
ftr-488	25	20	should	should	AUX
ftr-488	25	21	be	be	AUX
ftr-488	25	22	taxable	taxable	ADJ
ftr-488	25	23	,	,	PUNCT
ftr-488	25	24	if	if	SCONJ
ftr-488	25	25	such	such	ADJ
ftr-488	25	26	losses	loss	NOUN
ftr-488	25	27	are	be	AUX
ftr-488	25	28	disallowed	disallow	VERB
ftr-488	25	29	.	.	PUNCT
ftr-488	26	1	there	there	PRON
ftr-488	26	2	are	be	VERB
ftr-488	26	3	a	a	DET
ftr-488	26	4	number	number	NOUN
ftr-488	26	5	of	of	ADP
ftr-488	26	6	reasons	reason	NOUN
ftr-488	26	7	why	why	SCONJ
ftr-488	26	8	there	there	PRON
ftr-488	26	9	might	might	AUX
ftr-488	26	10	be	be	AUX
ftr-488	26	11	a	a	DET
ftr-488	26	12	great	great	ADJ
ftr-488	26	13	deal	deal	NOUN
ftr-488	26	14	of	of	ADP
ftr-488	26	15	difference	difference	NOUN
ftr-488	26	16	between	between	ADP
ftr-488	26	17	the	the	DET
ftr-488	26	18	amount	amount	NOUN
ftr-488	26	19	of	of	ADP
ftr-488	26	20	enjoyment	enjoyment	NOUN
ftr-488	26	21	derived	derive	VERB
ftr-488	26	22	from	from	ADP
ftr-488	26	23	a	a	DET
ftr-488	26	24	consumer	consumer	NOUN
ftr-488	26	25	purchase	purchase	NOUN
ftr-488	26	26	and	and	CCONJ
ftr-488	26	27	the	the	DET
ftr-488	26	28	cost	cost	NOUN
ftr-488	26	29	to	to	ADP
ftr-488	26	30	the	the	DET
ftr-488	26	31	individual	individual	NOUN
ftr-488	26	32	on	on	ADP
ftr-488	26	33	the	the	DET
ftr-488	26	34	market	market	NOUN
ftr-488	26	35	.	.	PUNCT
ftr-488	27	1	consumer	consumer	NOUN
ftr-488	27	2	surplus	surplus	NOUN
ftr-488	27	3	,	,	PUNCT
ftr-488	27	4	circumstance	circumstance	NOUN
ftr-488	27	5	of	of	ADP
ftr-488	27	6	use	use	NOUN
ftr-488	27	7	,	,	PUNCT
ftr-488	27	8	variation	variation	NOUN
ftr-488	27	9	in	in	ADP
ftr-488	27	10	quality	quality	NOUN
ftr-488	27	11	,	,	PUNCT
ftr-488	27	12	events	event	NOUN
ftr-488	27	13	subsequent	subsequent	ADJ
ftr-488	27	14	to	to	PART
ftr-488	27	15	purchase	purchase	VERB
ftr-488	27	16	,	,	PUNCT
ftr-488	27	17	and	and	CCONJ
ftr-488	27	18	changes	change	NOUN
ftr-488	27	19	in	in	ADP
ftr-488	27	20	market	market	NOUN
ftr-488	27	21	price	price	NOUN
ftr-488	27	22	may	may	AUX
ftr-488	27	23	explain	explain	VERB
ftr-488	27	24	the	the	DET
ftr-488	27	25	discrepancy	discrepancy	NOUN
ftr-488	27	26	between	between	ADP
ftr-488	27	27	actual	actual	ADJ
ftr-488	27	28	enjoyment	enjoyment	NOUN
ftr-488	27	29	and	and	CCONJ
ftr-488	27	30	cost	cost	NOUN
ftr-488	27	31	.	.	PUNCT
ftr-488	28	1	consumer	consumer	NOUN
ftr-488	28	2	surplus	surplus	NOUN
ftr-488	28	3	is	be	AUX
ftr-488	28	4	the	the	DET
ftr-488	28	5	difference	difference	NOUN
ftr-488	28	6	between	between	ADP
ftr-488	28	7	the	the	DET
ftr-488	28	8	amount	amount	NOUN
ftr-488	28	9	the	the	DET
ftr-488	28	10	buyer	buyer	NOUN
ftr-488	28	11	is	be	AUX
ftr-488	28	12	willing	willing	ADJ
ftr-488	28	13	to	to	PART
ftr-488	28	14	pay	pay	VERB
ftr-488	28	15	and	and	CCONJ
ftr-488	28	16	the	the	DET
ftr-488	28	17	market	market	NOUN
ftr-488	28	18	price	price	NOUN
ftr-488	28	19	.	.	PUNCT
ftr-488	28	20	'	'	PUNCT
ftr-488	29	1	the	the	DET
ftr-488	29	2	difference	difference	NOUN
ftr-488	29	3	occurs	occur	VERB
ftr-488	29	4	because	because	SCONJ
ftr-488	29	5	sellers	seller	NOUN
ftr-488	29	6	can	can	AUX
ftr-488	29	7	not	not	PART
ftr-488	29	8	efficiently	efficiently	ADV
ftr-488	29	9	determine	determine	VERB
ftr-488	29	10	each	each	DET
ftr-488	29	11	buyer	buyer	NOUN
ftr-488	29	12	's	's	PART
ftr-488	29	13	willingness	willingness	NOUN
ftr-488	29	14	to	to	PART
ftr-488	29	15	pay	pay	VERB
ftr-488	29	16	,	,	PUNCT
ftr-488	29	17	and	and	CCONJ
ftr-488	29	18	hence	hence	ADV
ftr-488	29	19	can	can	AUX
ftr-488	29	20	not	not	PART
ftr-488	29	21	extract	extract	VERB
ftr-488	29	22	that	that	DET
ftr-488	29	23	amount	amount	NOUN
ftr-488	29	24	in	in	ADP
ftr-488	29	25	price	price	NOUN
ftr-488	29	26	.	.	PUNCT
ftr-488	30	1	thus	thus	ADV
ftr-488	30	2	,	,	PUNCT
ftr-488	30	3	it	it	PRON
ftr-488	30	4	is	be	AUX
ftr-488	30	5	not	not	PART
ftr-488	30	6	possible	possible	ADJ
ftr-488	30	7	for	for	ADP
ftr-488	30	8	a	a	DET
ftr-488	30	9	seller	seller	NOUN
ftr-488	30	10	,	,	PUNCT
ftr-488	30	11	say	say	INTJ
ftr-488	30	12	of	of	ADP
ftr-488	30	13	wine	wine	NOUN
ftr-488	30	14	,	,	PUNCT
ftr-488	30	15	to	to	PART
ftr-488	30	16	charge	charge	VERB
ftr-488	30	17	each	each	DET
ftr-488	30	18	consumer	consumer	NOUN
ftr-488	30	19	the	the	DET
ftr-488	30	20	amount	amount	NOUN
ftr-488	30	21	she	she	PRON
ftr-488	30	22	is	be	AUX
ftr-488	30	23	willing	willing	ADJ
ftr-488	30	24	to	to	PART
ftr-488	30	25	pay	pay	VERB
ftr-488	30	26	.	.	PUNCT
ftr-488	31	1	for	for	ADP
ftr-488	31	2	some	some	PRON
ftr-488	31	3	,	,	PUNCT
ftr-488	31	4	an	an	DET
ftr-488	31	5	excellent	excellent	ADJ
ftr-488	31	6	bottle	bottle	NOUN
ftr-488	31	7	of	of	ADP
ftr-488	31	8	wine	wine	NOUN
ftr-488	31	9	might	might	AUX
ftr-488	31	10	be	be	AUX
ftr-488	31	11	worth	worth	ADJ
ftr-488	31	12	$	$	SYM
ftr-488	31	13	50	50	NUM
ftr-488	31	14	,	,	PUNCT
ftr-488	31	15	but	but	CCONJ
ftr-488	31	16	if	if	SCONJ
ftr-488	31	17	there	there	PRON
ftr-488	31	18	are	be	VERB
ftr-488	31	19	not	not	PART
ftr-488	31	20	enough	enough	ADJ
ftr-488	31	21	such	such	ADJ
ftr-488	31	22	individuals	individual	NOUN
ftr-488	31	23	to	to	PART
ftr-488	31	24	buy	buy	VERB
ftr-488	31	25	the	the	DET
ftr-488	31	26	entire	entire	ADJ
ftr-488	31	27	supply	supply	NOUN
ftr-488	31	28	,	,	PUNCT
ftr-488	31	29	the	the	DET
ftr-488	31	30	price	price	NOUN
ftr-488	31	31	will	will	AUX
ftr-488	31	32	be	be	AUX
ftr-488	31	33	lower	low	ADJ
ftr-488	31	34	.	.	PUNCT
ftr-488	32	1	to	to	PART
ftr-488	32	2	simplify	simplify	VERB
ftr-488	32	3	,	,	PUNCT
ftr-488	32	4	the	the	DET
ftr-488	32	5	market	market	NOUN
ftr-488	32	6	price	price	NOUN
ftr-488	32	7	will	will	AUX
ftr-488	32	8	be	be	AUX
ftr-488	32	9	the	the	DET
ftr-488	32	10	highest	high	ADJ
ftr-488	32	11	price	price	NOUN
ftr-488	32	12	that	that	PRON
ftr-488	32	13	will	will	AUX
ftr-488	32	14	move	move	VERB
ftr-488	32	15	the	the	DET
ftr-488	32	16	merchandise	merchandise	NOUN
ftr-488	32	17	on	on	ADP
ftr-488	32	18	hand	hand	NOUN
ftr-488	32	19	.	.	PUNCT
ftr-488	33	1	if	if	SCONJ
ftr-488	33	2	a	a	DET
ftr-488	33	3	person	person	NOUN
ftr-488	33	4	would	would	AUX
ftr-488	33	5	be	be	AUX
ftr-488	33	6	willing	willing	ADJ
ftr-488	33	7	to	to	PART
ftr-488	33	8	pay	pay	VERB
ftr-488	33	9	$	$	SYM
ftr-488	33	10	50	50	NUM
ftr-488	33	11	,	,	PUNCT
ftr-488	33	12	but	but	CCONJ
ftr-488	33	13	she	she	PRON
ftr-488	33	14	can	can	AUX
ftr-488	33	15	buy	buy	VERB
ftr-488	33	16	the	the	DET
ftr-488	33	17	bottle	bottle	NOUN
ftr-488	33	18	of	of	ADP
ftr-488	33	19	wine	wine	NOUN
ftr-488	33	20	for	for	ADP
ftr-488	33	21	its	its	PRON
ftr-488	33	22	market	market	NOUN
ftr-488	33	23	price	price	NOUN
ftr-488	33	24	of	of	ADP
ftr-488	33	25	$	$	SYM
ftr-488	33	26	30	30	NUM
ftr-488	33	27	,	,	PUNCT
ftr-488	33	28	she	she	PRON
ftr-488	33	29	will	will	AUX
ftr-488	33	30	be	be	AUX
ftr-488	33	31	said	say	VERB
ftr-488	33	32	to	to	PART
ftr-488	33	33	have	have	AUX
ftr-488	33	34	obtained	obtain	VERB
ftr-488	33	35	$	$	SYM
ftr-488	33	36	20	20	NUM
ftr-488	33	37	of	of	ADP
ftr-488	33	38	consumer	consumer	NOUN
ftr-488	33	39	surplus.3	surplus.3	NOUN
ftr-488	33	40	individuals	individual	NOUN
ftr-488	33	41	will	will	AUX
ftr-488	33	42	also	also	ADV
ftr-488	33	43	differ	differ	VERB
ftr-488	33	44	in	in	ADP
ftr-488	33	45	the	the	DET
ftr-488	33	46	circumstances	circumstance	NOUN
ftr-488	33	47	under	under	ADP
ftr-488	33	48	which	which	PRON
ftr-488	33	49	they	they	PRON
ftr-488	33	50	will	will	AUX
ftr-488	33	51	use	use	VERB
ftr-488	33	52	the	the	DET
ftr-488	33	53	product	product	NOUN
ftr-488	33	54	.	.	PUNCT
ftr-488	34	1	a	a	DET
ftr-488	34	2	bottle	bottle	NOUN
ftr-488	34	3	of	of	ADP
ftr-488	34	4	wine	wine	NOUN
ftr-488	34	5	enjoyed	enjoy	VERB
ftr-488	34	6	with	with	ADP
ftr-488	34	7	a	a	DET
ftr-488	34	8	loved	loved	ADJ
ftr-488	34	9	one	one	NOUN
ftr-488	34	10	,	,	PUNCT
ftr-488	34	11	perhaps	perhaps	ADV
ftr-488	34	12	on	on	ADP
ftr-488	34	13	an	an	DET
ftr-488	34	14	anniversary	anniversary	NOUN
ftr-488	34	15	or	or	CCONJ
ftr-488	34	16	birthday	birthday	NOUN
ftr-488	34	17	or	or	CCONJ
ftr-488	34	18	in	in	ADP
ftr-488	34	19	the	the	DET
ftr-488	34	20	company	company	NOUN
ftr-488	34	21	of	of	ADP
ftr-488	34	22	superior	superior	ADJ
ftr-488	34	23	food	food	NOUN
ftr-488	34	24	,	,	PUNCT
ftr-488	34	25	may	may	AUX
ftr-488	34	26	take	take	VERB
ftr-488	34	27	on	on	ADP
ftr-488	34	28	additional	additional	ADJ
ftr-488	34	29	value	value	NOUN
ftr-488	34	30	.	.	PUNCT
ftr-488	35	1	some	some	DET
ftr-488	35	2	purchases	purchase	NOUN
ftr-488	35	3	will	will	AUX
ftr-488	35	4	be	be	AUX
ftr-488	35	5	rarely	rarely	ADV
ftr-488	35	6	used	use	VERB
ftr-488	35	7	,	,	PUNCT
ftr-488	35	8	such	such	ADJ
ftr-488	35	9	as	as	ADP
ftr-488	35	10	an	an	DET
ftr-488	35	11	exercise	exercise	NOUN
ftr-488	35	12	bike	bike	NOUN
ftr-488	35	13	purchased	purchase	VERB
ftr-488	35	14	at	at	ADP
ftr-488	35	15	a	a	DET
ftr-488	35	16	time	time	NOUN
ftr-488	35	17	when	when	SCONJ
ftr-488	35	18	dreams	dream	NOUN
ftr-488	35	19	of	of	ADP
ftr-488	35	20	self	self	NOUN
ftr-488	35	21	-	-	PUNCT
ftr-488	35	22	improvement	improvement	NOUN
ftr-488	35	23	momentarily	momentarily	ADV
ftr-488	35	24	took	take	VERB
ftr-488	35	25	control	control	NOUN
ftr-488	35	26	.	.	PUNCT
ftr-488	36	1	items	item	NOUN
ftr-488	36	2	which	which	PRON
ftr-488	36	3	are	be	AUX
ftr-488	36	4	supposedly	supposedly	ADV
ftr-488	36	5	alike	alike	ADV
ftr-488	36	6	may	may	AUX
ftr-488	36	7	differ	differ	VERB
ftr-488	36	8	in	in	ADP
ftr-488	36	9	actual	actual	ADJ
ftr-488	36	10	quality	quality	NOUN
ftr-488	36	11	.	.	PUNCT
ftr-488	37	1	some	some	DET
ftr-488	37	2	automobiles	automobile	NOUN
ftr-488	37	3	are	be	AUX
ftr-488	37	4	lemons	lemon	NOUN
ftr-488	37	5	.	.	PUNCT
ftr-488	38	1	there	there	PRON
ftr-488	38	2	can	can	AUX
ftr-488	38	3	be	be	AUX
ftr-488	38	4	differences	difference	NOUN
ftr-488	38	5	in	in	ADP
ftr-488	38	6	taste	taste	NOUN
ftr-488	38	7	among	among	ADP
ftr-488	38	8	wines	wine	NOUN
ftr-488	38	9	of	of	ADP
ftr-488	38	10	the	the	DET
ftr-488	38	11	same	same	ADJ
ftr-488	38	12	vintage	vintage	NOUN
ftr-488	38	13	.	.	PUNCT
ftr-488	39	1	if	if	SCONJ
ftr-488	39	2	information	information	NOUN
ftr-488	39	3	is	be	AUX
ftr-488	39	4	available	available	ADJ
ftr-488	39	5	as	as	ADP
ftr-488	39	6	to	to	ADP
ftr-488	39	7	the	the	DET
ftr-488	39	8	range	range	NOUN
ftr-488	39	9	of	of	ADP
ftr-488	39	10	quality	quality	NOUN
ftr-488	39	11	but	but	CCONJ
ftr-488	39	12	not	not	PART
ftr-488	39	13	as	as	ADP
ftr-488	39	14	to	to	ADP
ftr-488	39	15	the	the	DET
ftr-488	39	16	quality	quality	NOUN
ftr-488	39	17	of	of	ADP
ftr-488	39	18	any	any	DET
ftr-488	39	19	particular	particular	ADJ
ftr-488	39	20	item	item	NOUN
ftr-488	39	21	,	,	PUNCT
ftr-488	39	22	one	one	PRON
ftr-488	39	23	should	should	AUX
ftr-488	39	24	expect	expect	VERB
ftr-488	39	25	the	the	DET
ftr-488	39	26	price	price	NOUN
ftr-488	39	27	to	to	PART
ftr-488	39	28	reflect	reflect	VERB
ftr-488	39	29	average	average	ADJ
ftr-488	39	30	quality.4	quality.4	NOUN
ftr-488	39	31	in	in	ADP
ftr-488	39	32	other	other	ADJ
ftr-488	39	33	circumstances	circumstance	NOUN
ftr-488	39	34	,	,	PUNCT
ftr-488	39	35	perhaps	perhaps	ADV
ftr-488	39	36	due	due	ADP
ftr-488	39	37	to	to	ADP
ftr-488	39	38	fraud	fraud	NOUN
ftr-488	39	39	,	,	PUNCT
ftr-488	39	40	all	all	DET
ftr-488	39	41	items	item	NOUN
ftr-488	39	42	of	of	ADP
ftr-488	39	43	2	2	NUM
ftr-488	39	44	.	.	PUNCT
ftr-488	39	45	paul	paul	PROPN
ftr-488	39	46	a.	a.	PROPN
ftr-488	39	47	samuelson	samuelson	PROPN
ftr-488	39	48	&	&	CCONJ
ftr-488	39	49	william	william	PROPN
ftr-488	39	50	d.	d.	PROPN
ftr-488	39	51	nordhaus	nordhaus	PROPN
ftr-488	39	52	,	,	PUNCT
ftr-488	39	53	economics	economic	NOUN
ftr-488	39	54	733	733	NUM
ftr-488	39	55	(	(	PUNCT
ftr-488	39	56	14th	14th	ADJ
ftr-488	39	57	ed	ed	NOUN
ftr-488	39	58	.	.	PROPN
ftr-488	39	59	1992	1992	NUM
ftr-488	39	60	)	)	PUNCT
ftr-488	39	61	.	.	PUNCT
ftr-488	40	1	3	3	X
ftr-488	40	2	.	.	X
ftr-488	40	3	inclusion	inclusion	NOUN
ftr-488	40	4	of	of	ADP
ftr-488	40	5	consumer	consumer	NOUN
ftr-488	40	6	surplus	surplus	NOUN
ftr-488	40	7	or	or	CCONJ
ftr-488	40	8	other	other	ADJ
ftr-488	40	9	non	non	ADJ
ftr-488	40	10	-	-	ADJ
ftr-488	40	11	monetary	monetary	ADJ
ftr-488	40	12	satisfactions	satisfaction	NOUN
ftr-488	40	13	(	(	PUNCT
ftr-488	40	14	watching	watch	VERB
ftr-488	40	15	sunsets	sunset	NOUN
ftr-488	40	16	)	)	PUNCT
ftr-488	40	17	in	in	ADP
ftr-488	40	18	the	the	DET
ftr-488	40	19	tax	tax	NOUN
ftr-488	40	20	base	base	NOUN
ftr-488	40	21	,	,	PUNCT
ftr-488	40	22	even	even	ADV
ftr-488	40	23	if	if	SCONJ
ftr-488	40	24	feasible	feasible	ADJ
ftr-488	40	25	,	,	PUNCT
ftr-488	40	26	could	could	AUX
ftr-488	40	27	lead	lead	VERB
ftr-488	40	28	to	to	ADP
ftr-488	40	29	difficulty	difficulty	NOUN
ftr-488	40	30	in	in	ADP
ftr-488	40	31	payment	payment	NOUN
ftr-488	40	32	of	of	ADP
ftr-488	40	33	the	the	DET
ftr-488	40	34	tax	tax	NOUN
ftr-488	40	35	for	for	ADP
ftr-488	40	36	those	those	PRON
ftr-488	40	37	for	for	ADP
ftr-488	40	38	whom	whom	PRON
ftr-488	40	39	such	such	ADJ
ftr-488	40	40	satisfactions	satisfaction	NOUN
ftr-488	40	41	represent	represent	VERB
ftr-488	40	42	a	a	DET
ftr-488	40	43	large	large	ADJ
ftr-488	40	44	proportion	proportion	NOUN
ftr-488	40	45	of	of	ADP
ftr-488	40	46	their	their	PRON
ftr-488	40	47	income	income	NOUN
ftr-488	40	48	.	.	PUNCT
ftr-488	41	1	somehow	somehow	ADV
ftr-488	41	2	the	the	DET
ftr-488	41	3	impact	impact	NOUN
ftr-488	41	4	of	of	ADP
ftr-488	41	5	the	the	DET
ftr-488	41	6	potential	potential	ADJ
ftr-488	41	7	tax	tax	NOUN
ftr-488	41	8	would	would	AUX
ftr-488	41	9	have	have	VERB
ftr-488	41	10	to	to	PART
ftr-488	41	11	be	be	AUX
ftr-488	41	12	taken	take	VERB
ftr-488	41	13	into	into	ADP
ftr-488	41	14	account	account	NOUN
ftr-488	41	15	in	in	ADP
ftr-488	41	16	determining	determine	VERB
ftr-488	41	17	the	the	DET
ftr-488	41	18	true	true	ADJ
ftr-488	41	19	amount	amount	NOUN
ftr-488	41	20	of	of	ADP
ftr-488	41	21	the	the	DET
ftr-488	41	22	benefit	benefit	NOUN
ftr-488	41	23	.	.	PUNCT
ftr-488	42	1	see	see	VERB
ftr-488	42	2	daniel	daniel	PROPN
ftr-488	42	3	i.	i.	PROPN
ftr-488	42	4	halperin	halperin	PROPN
ftr-488	42	5	,	,	PUNCT
ftr-488	42	6	business	business	NOUN
ftr-488	42	7	deduction	deduction	NOUN
ftr-488	42	8	for	for	ADP
ftr-488	42	9	personal	personal	ADJ
ftr-488	42	10	living	living	NOUN
ftr-488	42	11	expenses	expense	NOUN
ftr-488	42	12	:	:	PUNCT
ftr-488	42	13	a	a	DET
ftr-488	42	14	uniform	uniform	ADJ
ftr-488	42	15	approach	approach	NOUN
ftr-488	42	16	to	to	ADP
ftr-488	42	17	an	an	DET
ftr-488	42	18	unsolved	unsolved	ADJ
ftr-488	42	19	problem	problem	NOUN
ftr-488	42	20	,	,	PUNCT
ftr-488	42	21	122	122	NUM
ftr-488	42	22	u.	u.	PROPN
ftr-488	42	23	pa	pa	PROPN
ftr-488	42	24	.	.	PUNCT
ftr-488	42	25	l.	l.	PROPN
ftr-488	42	26	rev	rev	PROPN
ftr-488	42	27	.	.	PROPN
ftr-488	42	28	859	859	NUM
ftr-488	42	29	,	,	PUNCT
ftr-488	42	30	882	882	NUM
ftr-488	42	31	-	-	SYM
ftr-488	42	32	85	85	NUM
ftr-488	42	33	(	(	PUNCT
ftr-488	42	34	1974	1974	NUM
ftr-488	42	35	)	)	PUNCT
ftr-488	42	36	.	.	PUNCT
ftr-488	43	1	this	this	DET
ftr-488	43	2	matter	matter	NOUN
ftr-488	43	3	is	be	AUX
ftr-488	43	4	not	not	PART
ftr-488	43	5	pursued	pursue	VERB
ftr-488	43	6	in	in	ADP
ftr-488	43	7	this	this	DET
ftr-488	43	8	article	article	NOUN
ftr-488	43	9	.	.	PUNCT
ftr-488	44	1	4	4	X
ftr-488	44	2	.	.	X
ftr-488	44	3	while	while	SCONJ
ftr-488	44	4	the	the	DET
ftr-488	44	5	price	price	NOUN
ftr-488	44	6	will	will	AUX
ftr-488	44	7	reflect	reflect	VERB
ftr-488	44	8	average	average	ADJ
ftr-488	44	9	quality	quality	NOUN
ftr-488	44	10	in	in	ADP
ftr-488	44	11	the	the	DET
ftr-488	44	12	case	case	NOUN
ftr-488	44	13	of	of	ADP
ftr-488	44	14	new	new	ADJ
ftr-488	44	15	products	product	NOUN
ftr-488	44	16	,	,	PUNCT
ftr-488	44	17	that	that	PRON
ftr-488	44	18	may	may	AUX
ftr-488	44	19	not	not	PART
ftr-488	44	20	be	be	AUX
ftr-488	44	21	the	the	DET
ftr-488	44	22	case	case	NOUN
ftr-488	44	23	for	for	ADP
ftr-488	44	24	used	use	VERB
ftr-488	44	25	goods	good	NOUN
ftr-488	44	26	.	.	PUNCT
ftr-488	45	1	the	the	DET
ftr-488	45	2	literature	literature	NOUN
ftr-488	45	3	suggests	suggest	VERB
ftr-488	45	4	that	that	SCONJ
ftr-488	45	5	because	because	SCONJ
ftr-488	45	6	everyone	everyone	PRON
ftr-488	45	7	believes	believe	VERB
ftr-488	45	8	used	use	VERB
ftr-488	45	9	[	[	PUNCT
ftr-488	45	10	vol	vol	NOUN
ftr-488	45	11	1:1	1:1	NUM
ftr-488	45	12	valuing	value	VERB
ftr-488	45	13	personal	personal	ADJ
ftr-488	45	14	consunption	consunption	NOUN
ftr-488	45	15	a	a	DET
ftr-488	45	16	particular	particular	ADJ
ftr-488	45	17	product	product	NOUN
ftr-488	45	18	will	will	AUX
ftr-488	45	19	turn	turn	VERB
ftr-488	45	20	out	out	ADP
ftr-488	45	21	to	to	PART
ftr-488	45	22	be	be	AUX
ftr-488	45	23	worth	worth	ADJ
ftr-488	45	24	far	far	ADV
ftr-488	45	25	less	less	ADJ
ftr-488	45	26	than	than	ADP
ftr-488	45	27	the	the	DET
ftr-488	45	28	price	price	NOUN
ftr-488	45	29	charged	charge	VERB
ftr-488	45	30	.	.	PUNCT
ftr-488	46	1	this	this	DET
ftr-488	46	2	variation	variation	NOUN
ftr-488	46	3	in	in	ADP
ftr-488	46	4	quality	quality	NOUN
ftr-488	46	5	may	may	AUX
ftr-488	46	6	be	be	AUX
ftr-488	46	7	reflected	reflect	VERB
ftr-488	46	8	by	by	ADP
ftr-488	46	9	differences	difference	NOUN
ftr-488	46	10	in	in	ADP
ftr-488	46	11	the	the	DET
ftr-488	46	12	cost	cost	NOUN
ftr-488	46	13	of	of	ADP
ftr-488	46	14	upkeep	upkeep	NOUN
ftr-488	46	15	or	or	CCONJ
ftr-488	46	16	repairs	repair	NOUN
ftr-488	46	17	.	.	PUNCT
ftr-488	47	1	if	if	SCONJ
ftr-488	47	2	the	the	DET
ftr-488	47	3	value	value	NOUN
ftr-488	47	4	of	of	ADP
ftr-488	47	5	consumption	consumption	NOUN
ftr-488	47	6	is	be	AUX
ftr-488	47	7	based	base	VERB
ftr-488	47	8	simply	simply	ADV
ftr-488	47	9	on	on	ADP
ftr-488	47	10	expenditures	expenditure	NOUN
ftr-488	47	11	,	,	PUNCT
ftr-488	47	12	an	an	DET
ftr-488	47	13	automobile	automobile	NOUN
ftr-488	47	14	with	with	ADP
ftr-488	47	15	a	a	DET
ftr-488	47	16	terrible	terrible	ADJ
ftr-488	47	17	repair	repair	NOUN
ftr-488	47	18	record	record	NOUN
ftr-488	47	19	would	would	AUX
ftr-488	47	20	be	be	AUX
ftr-488	47	21	found	find	VERB
ftr-488	47	22	,	,	PUNCT
ftr-488	47	23	contrary	contrary	ADV
ftr-488	47	24	to	to	ADP
ftr-488	47	25	common	common	ADJ
ftr-488	47	26	understanding	understanding	NOUN
ftr-488	47	27	,	,	PUNCT
ftr-488	47	28	to	to	PART
ftr-488	47	29	produce	produce	VERB
ftr-488	47	30	more	more	ADJ
ftr-488	47	31	enjoyment	enjoyment	NOUN
ftr-488	47	32	than	than	ADP
ftr-488	47	33	one	one	NUM
ftr-488	47	34	which	which	PRON
ftr-488	47	35	is	be	AUX
ftr-488	47	36	trouble	trouble	NOUN
ftr-488	47	37	free.5	free.5	VERB
ftr-488	47	38	a	a	DET
ftr-488	47	39	difference	difference	NOUN
ftr-488	47	40	in	in	ADP
ftr-488	47	41	value	value	NOUN
ftr-488	47	42	may	may	AUX
ftr-488	47	43	also	also	ADV
ftr-488	47	44	arise	arise	VERB
ftr-488	47	45	because	because	SCONJ
ftr-488	47	46	of	of	ADP
ftr-488	47	47	events	event	NOUN
ftr-488	47	48	,	,	PUNCT
ftr-488	47	49	possibly	possibly	ADV
ftr-488	47	50	fortuitous	fortuitous	ADJ
ftr-488	47	51	,	,	PUNCT
ftr-488	47	52	which	which	PRON
ftr-488	47	53	take	take	VERB
ftr-488	47	54	place	place	NOUN
ftr-488	47	55	after	after	ADP
ftr-488	47	56	the	the	DET
ftr-488	47	57	initial	initial	ADJ
ftr-488	47	58	purchase	purchase	NOUN
ftr-488	47	59	.	.	PUNCT
ftr-488	48	1	an	an	DET
ftr-488	48	2	automobile	automobile	NOUN
ftr-488	48	3	may	may	AUX
ftr-488	48	4	be	be	AUX
ftr-488	48	5	involved	involve	VERB
ftr-488	48	6	in	in	ADP
ftr-488	48	7	an	an	DET
ftr-488	48	8	accident	accident	NOUN
ftr-488	48	9	.	.	PUNCT
ftr-488	49	1	a	a	DET
ftr-488	49	2	bottle	bottle	NOUN
ftr-488	49	3	of	of	ADP
ftr-488	49	4	wine	wine	NOUN
ftr-488	49	5	can	can	AUX
ftr-488	49	6	break	break	VERB
ftr-488	49	7	.	.	PUNCT
ftr-488	50	1	a	a	DET
ftr-488	50	2	vacation	vacation	NOUN
ftr-488	50	3	may	may	AUX
ftr-488	50	4	be	be	AUX
ftr-488	50	5	ruined	ruin	VERB
ftr-488	50	6	by	by	ADP
ftr-488	50	7	bad	bad	ADJ
ftr-488	50	8	weather	weather	NOUN
ftr-488	50	9	,	,	PUNCT
ftr-488	50	10	an	an	DET
ftr-488	50	11	elegant	elegant	ADJ
ftr-488	50	12	dinner	dinner	NOUN
ftr-488	50	13	because	because	SCONJ
ftr-488	50	14	of	of	ADP
ftr-488	50	15	the	the	DET
ftr-488	50	16	chef	chef	NOUN
ftr-488	50	17	's	's	PART
ftr-488	50	18	disposition	disposition	NOUN
ftr-488	50	19	.	.	PUNCT
ftr-488	51	1	many	many	ADJ
ftr-488	51	2	arbitrary	arbitrary	ADJ
ftr-488	51	3	events	event	NOUN
ftr-488	51	4	can	can	AUX
ftr-488	51	5	alter	alter	VERB
ftr-488	51	6	the	the	DET
ftr-488	51	7	identity	identity	NOUN
ftr-488	51	8	between	between	ADP
ftr-488	51	9	cost	cost	NOUN
ftr-488	51	10	and	and	CCONJ
ftr-488	51	11	amount	amount	NOUN
ftr-488	51	12	of	of	ADP
ftr-488	51	13	enjoyment	enjoyment	NOUN
ftr-488	51	14	.	.	PUNCT
ftr-488	52	1	finally	finally	ADV
ftr-488	52	2	,	,	PUNCT
ftr-488	52	3	there	there	PRON
ftr-488	52	4	may	may	AUX
ftr-488	52	5	be	be	AUX
ftr-488	52	6	changes	change	NOUN
ftr-488	52	7	in	in	ADP
ftr-488	52	8	relative	relative	ADJ
ftr-488	52	9	market	market	NOUN
ftr-488	52	10	prices	price	NOUN
ftr-488	52	11	.	.	PUNCT
ftr-488	53	1	a	a	DET
ftr-488	53	2	home	home	NOUN
ftr-488	53	3	or	or	CCONJ
ftr-488	53	4	a	a	DET
ftr-488	53	5	work	work	NOUN
ftr-488	53	6	of	of	ADP
ftr-488	53	7	art	art	NOUN
ftr-488	53	8	may	may	AUX
ftr-488	53	9	increase	increase	VERB
ftr-488	53	10	or	or	CCONJ
ftr-488	53	11	decline	decline	VERB
ftr-488	53	12	in	in	ADP
ftr-488	53	13	value.6	value.6	PROPN
ftr-488	53	14	arguably	arguably	ADV
ftr-488	53	15	these	these	DET
ftr-488	53	16	gains	gain	NOUN
ftr-488	53	17	and	and	CCONJ
ftr-488	53	18	losses	loss	NOUN
ftr-488	53	19	,	,	PUNCT
ftr-488	53	20	whether	whether	SCONJ
ftr-488	53	21	from	from	ADP
ftr-488	53	22	market	market	NOUN
ftr-488	53	23	fluctuation	fluctuation	NOUN
ftr-488	53	24	or	or	CCONJ
ftr-488	53	25	otherwise	otherwise	ADV
ftr-488	53	26	,	,	PUNCT
ftr-488	53	27	should	should	AUX
ftr-488	53	28	be	be	AUX
ftr-488	53	29	taken	take	VERB
ftr-488	53	30	into	into	ADP
ftr-488	53	31	account	account	NOUN
ftr-488	53	32	in	in	ADP
ftr-488	53	33	an	an	DET
ftr-488	53	34	ideal	ideal	ADJ
ftr-488	53	35	tax	tax	NOUN
ftr-488	53	36	system	system	NOUN
ftr-488	53	37	whether	whether	SCONJ
ftr-488	53	38	or	or	CCONJ
ftr-488	53	39	not	not	PART
ftr-488	53	40	the	the	DET
ftr-488	53	41	asset	asset	NOUN
ftr-488	53	42	is	be	AUX
ftr-488	53	43	actually	actually	ADV
ftr-488	53	44	sold	sell	VERB
ftr-488	53	45	.	.	PUNCT
ftr-488	54	1	currently	currently	ADV
ftr-488	54	2	,	,	PUNCT
ftr-488	54	3	however	however	ADV
ftr-488	54	4	,	,	PUNCT
ftr-488	54	5	such	such	ADJ
ftr-488	54	6	gains	gain	NOUN
ftr-488	54	7	and	and	CCONJ
ftr-488	54	8	losses	loss	NOUN
ftr-488	54	9	are	be	AUX
ftr-488	54	10	generally	generally	ADV
ftr-488	54	11	ignored	ignore	VERB
ftr-488	54	12	.	.	PUNCT
ftr-488	55	1	gains	gain	NOUN
ftr-488	55	2	on	on	ADP
ftr-488	55	3	consumption	consumption	NOUN
ftr-488	55	4	expenditures	expenditure	NOUN
ftr-488	55	5	are	be	AUX
ftr-488	55	6	recognized	recognize	VERB
ftr-488	55	7	only	only	ADV
ftr-488	55	8	upon	upon	SCONJ
ftr-488	55	9	sale	sale	NOUN
ftr-488	55	10	or	or	CCONJ
ftr-488	55	11	other	other	ADJ
ftr-488	55	12	disposition	disposition	NOUN
ftr-488	55	13	of	of	ADP
ftr-488	55	14	the	the	DET
ftr-488	55	15	items	item	NOUN
ftr-488	55	16	.	.	PUNCT
ftr-488	56	1	while	while	SCONJ
ftr-488	56	2	certain	certain	ADJ
ftr-488	56	3	medical	medical	ADJ
ftr-488	56	4	expenses	expense	NOUN
ftr-488	56	5	may	may	AUX
ftr-488	56	6	be	be	AUX
ftr-488	56	7	deducted,7	deducted,7	NOUN
ftr-488	56	8	other	other	ADJ
ftr-488	56	9	losses	loss	NOUN
ftr-488	56	10	are	be	AUX
ftr-488	56	11	taken	take	VERB
ftr-488	56	12	into	into	ADP
ftr-488	56	13	account	account	NOUN
ftr-488	56	14	only	only	ADV
ftr-488	56	15	in	in	ADP
ftr-488	56	16	the	the	DET
ftr-488	56	17	event	event	NOUN
ftr-488	56	18	of	of	ADP
ftr-488	56	19	a	a	DET
ftr-488	56	20	"	"	PUNCT
ftr-488	56	21	casualty"-a	casualty"-a	NOUN
ftr-488	56	22	sudden	sudden	ADV
ftr-488	56	23	unexpected	unexpected	ADJ
ftr-488	56	24	and	and	CCONJ
ftr-488	56	25	unusual	unusual	ADJ
ftr-488	56	26	event	event	NOUN
ftr-488	56	27	,	,	PUNCT
ftr-488	56	28	such	such	ADJ
ftr-488	56	29	as	as	ADP
ftr-488	56	30	a	a	DET
ftr-488	56	31	collision	collision	NOUN
ftr-488	56	32	or	or	CCONJ
ftr-488	56	33	fire	fire	NOUN
ftr-488	56	34	,	,	PUNCT
ftr-488	56	35	as	as	SCONJ
ftr-488	56	36	opposed	opposed	ADJ
ftr-488	56	37	cars	car	NOUN
ftr-488	56	38	are	be	AUX
ftr-488	56	39	"	"	PUNCT
ftr-488	56	40	lemons	lemon	NOUN
ftr-488	56	41	"	"	PUNCT
ftr-488	56	42	their	their	PRON
ftr-488	56	43	price	price	NOUN
ftr-488	56	44	reflects	reflect	VERB
ftr-488	56	45	the	the	DET
ftr-488	56	46	bottom	bottom	NOUN
ftr-488	56	47	of	of	ADP
ftr-488	56	48	expected	expect	VERB
ftr-488	56	49	quality	quality	NOUN
ftr-488	56	50	.	.	PUNCT
ftr-488	57	1	see	see	VERB
ftr-488	57	2	george	george	PROPN
ftr-488	57	3	a.	a.	PROPN
ftr-488	57	4	akerlof	akerlof	NOUN
ftr-488	57	5	.	.	PUNCT
ftr-488	58	1	the	the	DET
ftr-488	58	2	market	market	NOUN
ftr-488	58	3	for	for	ADP
ftr-488	58	4	"	"	PUNCT
ftr-488	58	5	lemons	lemon	NOUN
ftr-488	58	6	"	"	PUNCT
ftr-488	58	7	:	:	PUNCT
ftr-488	58	8	quality	quality	NOUN
ftr-488	58	9	uncertainty	uncertainty	NOUN
ftr-488	58	10	and	and	CCONJ
ftr-488	58	11	the	the	DET
ftr-488	58	12	market	market	NOUN
ftr-488	58	13	mechanism	mechanism	NOUN
ftr-488	58	14	.	.	PUNCT
ftr-488	59	1	84	84	NUM
ftr-488	59	2	q.	q.	PROPN
ftr-488	59	3	j.	j.	PROPN
ftr-488	59	4	econ	econ	PROPN
ftr-488	59	5	.	.	PROPN
ftr-488	60	1	488	488	NUM
ftr-488	60	2	,	,	PUNCT
ftr-488	60	3	489	489	NUM
ftr-488	60	4	-	-	SYM
ftr-488	60	5	90	90	NUM
ftr-488	60	6	(	(	PUNCT
ftr-488	60	7	1970	1970	NUM
ftr-488	60	8	)	)	PUNCT
ftr-488	60	9	.	.	PUNCT
ftr-488	61	1	5	5	X
ftr-488	61	2	.	.	X
ftr-488	61	3	see	see	VERB
ftr-488	61	4	zarin	zarin	PROPN
ftr-488	61	5	v.	v.	PROPN
ftr-488	61	6	commissioner	commissioner	PROPN
ftr-488	61	7	,	,	PUNCT
ftr-488	61	8	92	92	NUM
ftr-488	61	9	t.c	t.c	PROPN
ftr-488	61	10	.	.	PROPN
ftr-488	61	11	1084	1084	NUM
ftr-488	61	12	,	,	PUNCT
ftr-488	61	13	1101	1101	NUM
ftr-488	61	14	(	(	PUNCT
ftr-488	61	15	1989	1989	NUM
ftr-488	61	16	)	)	PUNCT
ftr-488	61	17	(	(	PUNCT
ftr-488	61	18	tannenwald	tannenwald	NOUN
ftr-488	61	19	.	.	PUNCT
ftr-488	62	1	j.	j.	PROPN
ftr-488	62	2	,	,	PUNCT
ftr-488	62	3	dissenting	dissent	VERB
ftr-488	62	4	)	)	PUNCT
ftr-488	62	5	,	,	PUNCT
ftr-488	62	6	rev'd	rev'd	VERB
ftr-488	62	7	,	,	PUNCT
ftr-488	62	8	916	916	NUM
ftr-488	62	9	f.2d	f.2d	NOUN
ftr-488	62	10	110	110	NUM
ftr-488	62	11	(	(	PUNCT
ftr-488	62	12	3d	3d	PROPN
ftr-488	62	13	cir	cir	NOUN
ftr-488	62	14	.	.	PUNCT
ftr-488	62	15	1990	1990	NUM
ftr-488	62	16	)	)	PUNCT
ftr-488	62	17	.	.	PUNCT
ftr-488	63	1	in	in	ADP
ftr-488	63	2	an	an	DET
ftr-488	63	3	analogous	analogous	ADJ
ftr-488	63	4	situation	situation	NOUN
ftr-488	63	5	.	.	PUNCT
ftr-488	64	1	judge	judge	PROPN
ftr-488	64	2	tannenwald	tannenwald	PROPN
ftr-488	64	3	argued	argue	VERB
ftr-488	64	4	against	against	ADP
ftr-488	64	5	the	the	DET
ftr-488	64	6	proposition	proposition	NOUN
ftr-488	64	7	"	"	PUNCT
ftr-488	64	8	that	that	SCONJ
ftr-488	64	9	the	the	PRON
ftr-488	64	10	more	more	ADV
ftr-488	64	11	a	a	DET
ftr-488	64	12	gambler	gambler	NOUN
ftr-488	64	13	loses	lose	VERB
ftr-488	64	14	,	,	PUNCT
ftr-488	64	15	the	the	PRON
ftr-488	64	16	greater	great	ADJ
ftr-488	64	17	his	his	PRON
ftr-488	64	18	pleasure	pleasure	NOUN
ftr-488	64	19	and	and	CCONJ
ftr-488	64	20	the	the	DET
ftr-488	64	21	larger	large	ADJ
ftr-488	64	22	the	the	DET
ftr-488	64	23	increase	increase	NOUN
ftr-488	64	24	in	in	ADP
ftr-488	64	25	his	his	PRON
ftr-488	64	26	wealth	wealth	NOUN
ftr-488	64	27	.	.	PUNCT
ftr-488	64	28	"	"	PUNCT
ftr-488	65	1	i	i	PRON
ftr-488	65	2	d.	d.	PROPN
ftr-488	65	3	6	6	NUM
ftr-488	65	4	.	.	PUNCT
ftr-488	66	1	sometimes	sometimes	ADV
ftr-488	66	2	a	a	DET
ftr-488	66	3	product	product	NOUN
ftr-488	66	4	may	may	AUX
ftr-488	66	5	be	be	AUX
ftr-488	66	6	sold	sell	VERB
ftr-488	66	7	for	for	ADP
ftr-488	66	8	more	more	ADJ
ftr-488	66	9	than	than	ADP
ftr-488	66	10	the	the	DET
ftr-488	66	11	purchase	purchase	NOUN
ftr-488	66	12	price	price	NOUN
ftr-488	66	13	even	even	ADV
ftr-488	66	14	if	if	SCONJ
ftr-488	66	15	the	the	DET
ftr-488	66	16	underlying	underlie	VERB
ftr-488	66	17	market	market	NOUN
ftr-488	66	18	does	do	AUX
ftr-488	66	19	not	not	PART
ftr-488	66	20	change	change	VERB
ftr-488	66	21	.	.	PUNCT
ftr-488	67	1	thus	thus	ADV
ftr-488	67	2	.	.	PUNCT
ftr-488	68	1	if	if	SCONJ
ftr-488	68	2	a	a	DET
ftr-488	68	3	wine	wine	NOUN
ftr-488	68	4	improves	improve	VERB
ftr-488	68	5	with	with	ADP
ftr-488	68	6	age	age	NOUN
ftr-488	68	7	,	,	PUNCT
ftr-488	68	8	its	its	PRON
ftr-488	68	9	price	price	NOUN
ftr-488	68	10	can	can	AUX
ftr-488	68	11	be	be	AUX
ftr-488	68	12	expected	expect	VERB
ftr-488	68	13	to	to	PART
ftr-488	68	14	rise	rise	VERB
ftr-488	68	15	as	as	SCONJ
ftr-488	68	16	it	it	PRON
ftr-488	68	17	approaches	approach	VERB
ftr-488	68	18	the	the	DET
ftr-488	68	19	ideal	ideal	ADJ
ftr-488	68	20	time	time	NOUN
ftr-488	68	21	for	for	ADP
ftr-488	68	22	consumption	consumption	NOUN
ftr-488	68	23	.	.	PUNCT
ftr-488	69	1	for	for	ADP
ftr-488	69	2	example	example	NOUN
ftr-488	69	3	.	.	PUNCT
ftr-488	70	1	a	a	DET
ftr-488	70	2	bottle	bottle	NOUN
ftr-488	70	3	of	of	ADP
ftr-488	70	4	wine	wine	NOUN
ftr-488	70	5	purchased	purchase	VERB
ftr-488	70	6	for	for	ADP
ftr-488	70	7	$	$	SYM
ftr-488	70	8	30	30	NUM
ftr-488	70	9	may	may	AUX
ftr-488	70	10	be	be	AUX
ftr-488	70	11	expected	expect	VERB
ftr-488	70	12	to	to	PART
ftr-488	70	13	sell	sell	VERB
ftr-488	70	14	10	10	NUM
ftr-488	70	15	years	year	NOUN
ftr-488	70	16	later	later	ADV
ftr-488	70	17	for	for	ADP
ftr-488	70	18	s60	s60	NOUN
ftr-488	70	19	even	even	ADV
ftr-488	70	20	if	if	SCONJ
ftr-488	70	21	there	there	PRON
ftr-488	70	22	is	be	VERB
ftr-488	70	23	no	no	DET
ftr-488	70	24	change	change	NOUN
ftr-488	70	25	in	in	ADP
ftr-488	70	26	the	the	DET
ftr-488	70	27	underlying	underlie	VERB
ftr-488	70	28	market	market	NOUN
ftr-488	70	29	value	value	NOUN
ftr-488	70	30	for	for	ADP
ftr-488	70	31	the	the	DET
ftr-488	70	32	wine	wine	NOUN
ftr-488	70	33	.	.	PUNCT
ftr-488	71	1	this	this	DET
ftr-488	71	2	increase	increase	NOUN
ftr-488	71	3	in	in	ADP
ftr-488	71	4	price	price	NOUN
ftr-488	71	5	reflects	reflect	VERB
ftr-488	71	6	the	the	DET
ftr-488	71	7	fact	fact	NOUN
ftr-488	71	8	that	that	SCONJ
ftr-488	71	9	an	an	DET
ftr-488	71	10	individual	individual	NOUN
ftr-488	71	11	who	who	PRON
ftr-488	71	12	purchases	purchase	VERB
ftr-488	71	13	the	the	DET
ftr-488	71	14	wine	wine	NOUN
ftr-488	71	15	when	when	SCONJ
ftr-488	71	16	it	it	PRON
ftr-488	71	17	is	be	AUX
ftr-488	71	18	first	first	ADV
ftr-488	71	19	bottled	bottle	VERB
ftr-488	71	20	gives	give	VERB
ftr-488	71	21	up	up	ADP
ftr-488	71	22	the	the	DET
ftr-488	71	23	opportunity	opportunity	NOUN
ftr-488	71	24	to	to	PART
ftr-488	71	25	invest	invest	VERB
ftr-488	71	26	the	the	DET
ftr-488	71	27	sum	sum	NOUN
ftr-488	71	28	devoted	devote	VERB
ftr-488	71	29	to	to	ADP
ftr-488	71	30	the	the	DET
ftr-488	71	31	wine	wine	NOUN
ftr-488	71	32	.	.	PUNCT
ftr-488	72	1	if	if	SCONJ
ftr-488	72	2	he	he	PRON
ftr-488	72	3	did	do	AUX
ftr-488	72	4	not	not	PART
ftr-488	72	5	expect	expect	VERB
ftr-488	72	6	a	a	DET
ftr-488	72	7	return	return	NOUN
ftr-488	72	8	on	on	ADP
ftr-488	72	9	this	this	DET
ftr-488	72	10	investment	investment	NOUN
ftr-488	72	11	,	,	PUNCT
ftr-488	72	12	he	he	PRON
ftr-488	72	13	would	would	AUX
ftr-488	72	14	wait	wait	VERB
ftr-488	72	15	and	and	CCONJ
ftr-488	72	16	purchase	purchase	VERB
ftr-488	72	17	the	the	DET
ftr-488	72	18	wine	wine	NOUN
ftr-488	72	19	when	when	SCONJ
ftr-488	72	20	it	it	PRON
ftr-488	72	21	was	be	AUX
ftr-488	72	22	ready	ready	ADJ
ftr-488	72	23	for	for	ADP
ftr-488	72	24	drinking	drink	VERB
ftr-488	72	25	.	.	PUNCT
ftr-488	73	1	although	although	SCONJ
ftr-488	73	2	the	the	DET
ftr-488	73	3	difference	difference	NOUN
ftr-488	73	4	between	between	ADP
ftr-488	73	5	s30	s30	PROPN
ftr-488	73	6	and	and	CCONJ
ftr-488	73	7	s60	s60	NOUN
ftr-488	73	8	does	do	AUX
ftr-488	73	9	not	not	PART
ftr-488	73	10	reflect	reflect	VERB
ftr-488	73	11	current	current	ADJ
ftr-488	73	12	use	use	NOUN
ftr-488	73	13	value	value	NOUN
ftr-488	73	14	,	,	PUNCT
ftr-488	73	15	it	it	PRON
ftr-488	73	16	seems	seem	VERB
ftr-488	73	17	related	related	ADJ
ftr-488	73	18	to	to	ADP
ftr-488	73	19	imputed	impute	VERB
ftr-488	73	20	income	income	NOUN
ftr-488	73	21	on	on	ADP
ftr-488	73	22	a	a	DET
ftr-488	73	23	consumer	consumer	NOUN
ftr-488	73	24	durable	durable	ADJ
ftr-488	73	25	which	which	PRON
ftr-488	73	26	is	be	AUX
ftr-488	73	27	ordinarily	ordinarily	ADV
ftr-488	73	28	not	not	PART
ftr-488	73	29	subject	subject	ADJ
ftr-488	73	30	to	to	ADP
ftr-488	73	31	tax	tax	NOUN
ftr-488	73	32	.	.	PUNCT
ftr-488	74	1	suppose	suppose	VERB
ftr-488	74	2	,	,	PUNCT
ftr-488	74	3	however	however	ADV
ftr-488	74	4	,	,	PUNCT
ftr-488	74	5	the	the	DET
ftr-488	74	6	price	price	NOUN
ftr-488	74	7	of	of	ADP
ftr-488	74	8	the	the	DET
ftr-488	74	9	wine	wine	NOUN
ftr-488	74	10	actually	actually	ADV
ftr-488	74	11	increases	increase	VERB
ftr-488	74	12	to	to	ADP
ftr-488	74	13	s100	s100	PROPN
ftr-488	74	14	.	.	PUNCT
ftr-488	75	1	a	a	DET
ftr-488	75	2	sale	sale	NOUN
ftr-488	75	3	of	of	ADP
ftr-488	75	4	the	the	DET
ftr-488	75	5	wine	wine	NOUN
ftr-488	75	6	for	for	ADP
ftr-488	75	7	$	$	SYM
ftr-488	75	8	100	100	NUM
ftr-488	75	9	would	would	AUX
ftr-488	75	10	produce	produce	VERB
ftr-488	75	11	taxable	taxable	ADJ
ftr-488	75	12	income	income	NOUN
ftr-488	75	13	of	of	ADP
ftr-488	75	14	s70	s70	NOUN
ftr-488	75	15	,	,	PUNCT
ftr-488	75	16	consisting	consist	VERB
ftr-488	75	17	of	of	ADP
ftr-488	75	18	the	the	DET
ftr-488	75	19	imputed	impute	VERB
ftr-488	75	20	return	return	NOUN
ftr-488	75	21	of	of	ADP
ftr-488	75	22	$	$	SYM
ftr-488	75	23	30	30	NUM
ftr-488	75	24	and	and	CCONJ
ftr-488	75	25	an	an	DET
ftr-488	75	26	increase	increase	NOUN
ftr-488	75	27	in	in	ADP
ftr-488	75	28	market	market	NOUN
ftr-488	75	29	price	price	NOUN
ftr-488	75	30	of	of	ADP
ftr-488	75	31	$	$	SYM
ftr-488	75	32	40	40	NUM
ftr-488	75	33	.	.	PUNCT
ftr-488	76	1	7	7	X
ftr-488	76	2	.	.	X
ftr-488	76	3	irc	irc	PROPN
ftr-488	76	4	§	§	PROPN
ftr-488	76	5	213(a	213(a	PROPN
ftr-488	76	6	)	)	PUNCT
ftr-488	76	7	.	.	PUNCT
ftr-488	77	1	19921	19921	NUM
ftr-488	77	2	florida	florida	PROPN
ftr-488	77	3	tax	tax	PROPN
ftr-488	77	4	review	review	NOUN
ftr-488	77	5	to	to	ADP
ftr-488	77	6	an	an	DET
ftr-488	77	7	unusually	unusually	ADV
ftr-488	77	8	high	high	ADJ
ftr-488	77	9	cost	cost	NOUN
ftr-488	77	10	of	of	ADP
ftr-488	77	11	repair.8	repair.8	NOUN
ftr-488	77	12	further	far	ADV
ftr-488	77	13	,	,	PUNCT
ftr-488	77	14	while	while	SCONJ
ftr-488	77	15	at	at	ADP
ftr-488	77	16	one	one	NUM
ftr-488	77	17	time	time	NOUN
ftr-488	77	18	casualty	casualty	NOUN
ftr-488	77	19	losses	loss	NOUN
ftr-488	77	20	were	be	AUX
ftr-488	77	21	deductible	deductible	ADJ
ftr-488	77	22	in	in	ADP
ftr-488	77	23	full	full	ADJ
ftr-488	77	24	,	,	PUNCT
ftr-488	77	25	such	such	ADJ
ftr-488	77	26	losses	loss	NOUN
ftr-488	77	27	now	now	ADV
ftr-488	77	28	can	can	AUX
ftr-488	77	29	be	be	AUX
ftr-488	77	30	deducted	deduct	VERB
ftr-488	77	31	only	only	ADV
ftr-488	77	32	to	to	ADP
ftr-488	77	33	the	the	DET
ftr-488	77	34	extent	extent	NOUN
ftr-488	77	35	that	that	SCONJ
ftr-488	77	36	they	they	PRON
ftr-488	77	37	are	be	AUX
ftr-488	77	38	truly	truly	ADV
ftr-488	77	39	extraordinary	extraordinary	ADJ
ftr-488	77	40	in	in	ADP
ftr-488	77	41	that	that	DET
ftr-488	77	42	losses	loss	NOUN
ftr-488	77	43	for	for	ADP
ftr-488	77	44	the	the	DET
ftr-488	77	45	year	year	NOUN
ftr-488	77	46	exceed	exceed	VERB
ftr-488	77	47	10	10	NUM
ftr-488	77	48	%	%	NOUN
ftr-488	77	49	of	of	ADP
ftr-488	77	50	adjusted	adjust	VERB
ftr-488	77	51	gross	gross	ADJ
ftr-488	77	52	income.9	income.9	NOUN
ftr-488	77	53	this	this	DET
ftr-488	77	54	article	article	NOUN
ftr-488	77	55	analyzes	analyze	VERB
ftr-488	77	56	whether	whether	SCONJ
ftr-488	77	57	these	these	DET
ftr-488	77	58	results	result	NOUN
ftr-488	77	59	are	be	AUX
ftr-488	77	60	correct	correct	ADJ
ftr-488	77	61	as	as	ADP
ftr-488	77	62	a	a	DET
ftr-488	77	63	matter	matter	NOUN
ftr-488	77	64	of	of	ADP
ftr-488	77	65	principle	principle	NOUN
ftr-488	77	66	or	or	CCONJ
ftr-488	77	67	merely	merely	ADV
ftr-488	77	68	-	-	PUNCT
ftr-488	77	69	as	as	SCONJ
ftr-488	77	70	simons	simon	NOUN
ftr-488	77	71	suggests	suggest	VERB
ftr-488	77	72	-	-	PUNCT
ftr-488	77	73	a	a	DET
ftr-488	77	74	concession	concession	NOUN
ftr-488	77	75	to	to	ADP
ftr-488	77	76	reality?'0	reality?'0	PROPN
ftr-488	77	77	a	a	DET
ftr-488	77	78	related	related	ADJ
ftr-488	77	79	question	question	NOUN
ftr-488	77	80	that	that	SCONJ
ftr-488	77	81	this	this	DET
ftr-488	77	82	article	article	NOUN
ftr-488	77	83	also	also	ADV
ftr-488	77	84	considers	consider	VERB
ftr-488	77	85	is	be	AUX
ftr-488	77	86	whether	whether	SCONJ
ftr-488	77	87	insurance	insurance	NOUN
ftr-488	77	88	and	and	CCONJ
ftr-488	77	89	tort	tort	NOUN
ftr-488	77	90	recoveries	recovery	NOUN
ftr-488	77	91	that	that	PRON
ftr-488	77	92	compensate	compensate	VERB
ftr-488	77	93	for	for	ADP
ftr-488	77	94	a	a	DET
ftr-488	77	95	loss	loss	NOUN
ftr-488	77	96	related	relate	VERB
ftr-488	77	97	to	to	ADP
ftr-488	77	98	a	a	DET
ftr-488	77	99	consumption	consumption	NOUN
ftr-488	77	100	item	item	NOUN
ftr-488	77	101	should	should	AUX
ftr-488	77	102	be	be	AUX
ftr-488	77	103	taxable	taxable	ADJ
ftr-488	77	104	.	.	PUNCT
ftr-488	78	1	to	to	PART
ftr-488	78	2	illustrate	illustrate	VERB
ftr-488	78	3	,	,	PUNCT
ftr-488	78	4	andy	andy	PROPN
ftr-488	78	5	may	may	AUX
ftr-488	78	6	not	not	PART
ftr-488	78	7	be	be	AUX
ftr-488	78	8	totally	totally	ADV
ftr-488	78	9	out	out	ADV
ftr-488	78	10	-	-	PUNCT
ftr-488	78	11	of	of	ADP
ftr-488	78	12	-	-	PUNCT
ftr-488	78	13	luck	luck	NOUN
ftr-488	78	14	.	.	PUNCT
ftr-488	79	1	the	the	DET
ftr-488	79	2	repairs	repair	NOUN
ftr-488	79	3	are	be	AUX
ftr-488	79	4	likely	likely	ADJ
ftr-488	79	5	to	to	PART
ftr-488	79	6	be	be	AUX
ftr-488	79	7	covered	cover	VERB
ftr-488	79	8	by	by	ADP
ftr-488	79	9	a	a	DET
ftr-488	79	10	dealer	dealer	NOUN
ftr-488	79	11	warranty	warranty	NOUN
ftr-488	79	12	.	.	PUNCT
ftr-488	80	1	in	in	ADP
ftr-488	80	2	fact	fact	NOUN
ftr-488	80	3	,	,	PUNCT
ftr-488	80	4	under	under	ADP
ftr-488	80	5	recently	recently	ADV
ftr-488	80	6	enacted	enact	VERB
ftr-488	80	7	legislation	legislation	NOUN
ftr-488	80	8	,	,	PUNCT
ftr-488	80	9	in	in	ADP
ftr-488	80	10	some	some	DET
ftr-488	80	11	states	state	NOUN
ftr-488	80	12	,	,	PUNCT
ftr-488	80	13	he	he	PRON
ftr-488	80	14	may	may	AUX
ftr-488	80	15	be	be	AUX
ftr-488	80	16	entitled	entitle	VERB
ftr-488	80	17	to	to	ADP
ftr-488	80	18	a	a	DET
ftr-488	80	19	new	new	ADJ
ftr-488	80	20	car	car	NOUN
ftr-488	80	21	to	to	PART
ftr-488	80	22	replace	replace	VERB
ftr-488	80	23	a	a	DET
ftr-488	80	24	"	"	PUNCT
ftr-488	80	25	lemon	lemon	NOUN
ftr-488	80	26	.	.	PUNCT
ftr-488	81	1	"	"	PUNCT
ftr-488	81	2	"	"	PUNCT
ftr-488	81	3	if	if	SCONJ
ftr-488	81	4	andy	andy	PROPN
ftr-488	81	5	's	's	PART
ftr-488	81	6	car	car	NOUN
ftr-488	81	7	were	be	AUX
ftr-488	81	8	destroyed	destroy	VERB
ftr-488	81	9	by	by	ADP
ftr-488	81	10	collision	collision	NOUN
ftr-488	81	11	or	or	CCONJ
ftr-488	81	12	fire	fire	NOUN
ftr-488	81	13	,	,	PUNCT
ftr-488	81	14	he	he	PRON
ftr-488	81	15	would	would	AUX
ftr-488	81	16	probably	probably	ADV
ftr-488	81	17	recover	recover	VERB
ftr-488	81	18	the	the	DET
ftr-488	81	19	amount	amount	NOUN
ftr-488	81	20	of	of	ADP
ftr-488	81	21	his	his	PRON
ftr-488	81	22	loss	loss	NOUN
ftr-488	81	23	from	from	ADP
ftr-488	81	24	either	either	CCONJ
ftr-488	81	25	his	his	PRON
ftr-488	81	26	insurance	insurance	NOUN
ftr-488	81	27	carrier	carrier	NOUN
ftr-488	81	28	or	or	CCONJ
ftr-488	81	29	the	the	DET
ftr-488	81	30	tortfeasor	tortfeasor	NOUN
ftr-488	81	31	who	who	PRON
ftr-488	81	32	caused	cause	VERB
ftr-488	81	33	the	the	DET
ftr-488	81	34	damage	damage	NOUN
ftr-488	81	35	.	.	PUNCT
ftr-488	82	1	intuitively	intuitively	ADV
ftr-488	82	2	,	,	PUNCT
ftr-488	82	3	i	i	PRON
ftr-488	82	4	believe	believe	VERB
ftr-488	82	5	most	most	ADJ
ftr-488	82	6	of	of	ADP
ftr-488	82	7	us	we	PRON
ftr-488	82	8	would	would	AUX
ftr-488	82	9	conclude	conclude	VERB
ftr-488	82	10	that	that	SCONJ
ftr-488	82	11	such	such	ADJ
ftr-488	82	12	recoveries	recovery	NOUN
ftr-488	82	13	or	or	CCONJ
ftr-488	82	14	benefits	benefit	NOUN
ftr-488	82	15	from	from	ADP
ftr-488	82	16	the	the	DET
ftr-488	82	17	dealer	dealer	NOUN
ftr-488	82	18	,	,	PUNCT
ftr-488	82	19	a	a	DET
ftr-488	82	20	tortfeasor	tortfeasor	NOUN
ftr-488	82	21	or	or	CCONJ
ftr-488	82	22	an	an	DET
ftr-488	82	23	insurance	insurance	NOUN
ftr-488	82	24	carrier	carrier	NOUN
ftr-488	82	25	should	should	AUX
ftr-488	82	26	not	not	PART
ftr-488	82	27	be	be	AUX
ftr-488	82	28	taxable	taxable	ADJ
ftr-488	82	29	to	to	ADP
ftr-488	82	30	andy	andy	PROPN
ftr-488	82	31	.	.	PUNCT
ftr-488	83	1	after	after	ADP
ftr-488	83	2	all	all	PRON
ftr-488	83	3	he	he	PRON
ftr-488	83	4	is	be	AUX
ftr-488	83	5	no	no	ADV
ftr-488	83	6	better	well	ADJ
ftr-488	83	7	off	off	ADP
ftr-488	83	8	than	than	ADP
ftr-488	83	9	those	those	PRON
ftr-488	83	10	who	who	PRON
ftr-488	83	11	did	do	AUX
ftr-488	83	12	not	not	PART
ftr-488	83	13	suffer	suffer	VERB
ftr-488	83	14	8	8	NUM
ftr-488	83	15	.	.	PUNCT
ftr-488	84	1	personal	personal	ADJ
ftr-488	84	2	losses	loss	NOUN
ftr-488	84	3	are	be	AUX
ftr-488	84	4	deductible	deductible	ADJ
ftr-488	84	5	only	only	ADV
ftr-488	84	6	if	if	SCONJ
ftr-488	84	7	they	they	PRON
ftr-488	84	8	"	"	PUNCT
ftr-488	84	9	arise	arise	VERB
ftr-488	84	10	from	from	ADP
ftr-488	84	11	fire	fire	NOUN
ftr-488	84	12	,	,	PUNCT
ftr-488	84	13	storm	storm	NOUN
ftr-488	84	14	,	,	PUNCT
ftr-488	84	15	shipwreck	shipwreck	NOUN
ftr-488	84	16	,	,	PUNCT
ftr-488	84	17	or	or	CCONJ
ftr-488	84	18	other	other	ADJ
ftr-488	84	19	casualty	casualty	NOUN
ftr-488	84	20	,	,	PUNCT
ftr-488	84	21	or	or	CCONJ
ftr-488	84	22	from	from	ADP
ftr-488	84	23	theft	theft	NOUN
ftr-488	84	24	.	.	PUNCT
ftr-488	84	25	"	"	PUNCT
ftr-488	85	1	irc	irc	ADV
ftr-488	85	2	§	§	PROPN
ftr-488	85	3	165(c)(3	165(c)(3	NOUN
ftr-488	85	4	)	)	PUNCT
ftr-488	85	5	.	.	PUNCT
ftr-488	86	1	the	the	DET
ftr-488	86	2	internal	internal	ADJ
ftr-488	86	3	revenue	revenue	NOUN
ftr-488	86	4	service	service	NOUN
ftr-488	86	5	has	have	AUX
ftr-488	86	6	defined	define	VERB
ftr-488	86	7	the	the	DET
ftr-488	86	8	terms	term	NOUN
ftr-488	86	9	"	"	PUNCT
ftr-488	86	10	sudden	sudden	ADJ
ftr-488	86	11	,	,	PUNCT
ftr-488	86	12	"	"	PUNCT
ftr-488	86	13	"	"	PUNCT
ftr-488	86	14	unexpected	unexpected	ADJ
ftr-488	86	15	,	,	PUNCT
ftr-488	86	16	"	"	PUNCT
ftr-488	86	17	and	and	CCONJ
ftr-488	86	18	"	"	PUNCT
ftr-488	86	19	unusual	unusual	ADJ
ftr-488	86	20	"	"	PUNCT
ftr-488	86	21	in	in	ADP
ftr-488	86	22	the	the	DET
ftr-488	86	23	following	following	ADJ
ftr-488	86	24	manner	manner	NOUN
ftr-488	86	25	:	:	PUNCT
ftr-488	86	26	to	to	PART
ftr-488	86	27	be	be	AUX
ftr-488	86	28	"	"	PUNCT
ftr-488	86	29	sudden	sudden	ADJ
ftr-488	86	30	"	"	PUNCT
ftr-488	86	31	the	the	DET
ftr-488	86	32	event	event	NOUN
ftr-488	86	33	must	must	AUX
ftr-488	86	34	be	be	AUX
ftr-488	86	35	one	one	NUM
ftr-488	86	36	that	that	PRON
ftr-488	86	37	is	be	AUX
ftr-488	86	38	swift	swift	ADJ
ftr-488	86	39	and	and	CCONJ
ftr-488	86	40	precipitous	precipitous	ADJ
ftr-488	86	41	and	and	CCONJ
ftr-488	86	42	not	not	PART
ftr-488	86	43	gradual	gradual	ADJ
ftr-488	86	44	or	or	CCONJ
ftr-488	86	45	progressive	progressive	ADJ
ftr-488	86	46	.	.	PUNCT
ftr-488	87	1	to	to	PART
ftr-488	87	2	be	be	AUX
ftr-488	87	3	"	"	PUNCT
ftr-488	87	4	unexpected	unexpected	ADJ
ftr-488	87	5	"	"	PUNCT
ftr-488	87	6	the	the	DET
ftr-488	87	7	event	event	NOUN
ftr-488	87	8	must	must	AUX
ftr-488	87	9	be	be	AUX
ftr-488	87	10	one	one	NUM
ftr-488	87	11	that	that	PRON
ftr-488	87	12	is	be	AUX
ftr-488	87	13	ordinarily	ordinarily	ADV
ftr-488	87	14	unanticipated	unanticipate	VERB
ftr-488	87	15	that	that	PRON
ftr-488	87	16	occurs	occur	VERB
ftr-488	87	17	without	without	ADP
ftr-488	87	18	the	the	DET
ftr-488	87	19	intent	intent	NOUN
ftr-488	87	20	of	of	ADP
ftr-488	87	21	the	the	DET
ftr-488	87	22	one	one	NOUN
ftr-488	87	23	who	who	PRON
ftr-488	87	24	suffers	suffer	VERB
ftr-488	87	25	the	the	DET
ftr-488	87	26	loss	loss	NOUN
ftr-488	87	27	.	.	PUNCT
ftr-488	88	1	to	to	PART
ftr-488	88	2	be	be	AUX
ftr-488	88	3	"	"	PUNCT
ftr-488	88	4	unusual	unusual	ADJ
ftr-488	88	5	"	"	PUNCT
ftr-488	88	6	the	the	DET
ftr-488	88	7	event	event	NOUN
ftr-488	88	8	must	must	AUX
ftr-488	88	9	be	be	AUX
ftr-488	88	10	one	one	NUM
ftr-488	88	11	that	that	PRON
ftr-488	88	12	is	be	AUX
ftr-488	88	13	extraordinary	extraordinary	ADJ
ftr-488	88	14	and	and	CCONJ
ftr-488	88	15	nonrecurring	nonrecurring	ADJ
ftr-488	88	16	,	,	PUNCT
ftr-488	88	17	one	one	NUM
ftr-488	88	18	that	that	PRON
ftr-488	88	19	does	do	AUX
ftr-488	88	20	not	not	PART
ftr-488	88	21	commonly	commonly	ADV
ftr-488	88	22	occur	occur	VERB
ftr-488	88	23	during	during	ADP
ftr-488	88	24	the	the	DET
ftr-488	88	25	activity	activity	NOUN
ftr-488	88	26	in	in	ADP
ftr-488	88	27	which	which	PRON
ftr-488	88	28	the	the	DET
ftr-488	88	29	taxpayer	taxpayer	NOUN
ftr-488	88	30	was	be	AUX
ftr-488	88	31	engaged	engage	VERB
ftr-488	88	32	when	when	SCONJ
ftr-488	88	33	the	the	DET
ftr-488	88	34	destruction	destruction	NOUN
ftr-488	88	35	or	or	CCONJ
ftr-488	88	36	damages	damage	NOUN
ftr-488	88	37	occurred	occur	VERB
ftr-488	88	38	,	,	PUNCT
ftr-488	88	39	and	and	CCONJ
ftr-488	88	40	one	one	NUM
ftr-488	88	41	that	that	PRON
ftr-488	88	42	does	do	AUX
ftr-488	88	43	not	not	PART
ftr-488	88	44	commonly	commonly	ADV
ftr-488	88	45	occur	occur	VERB
ftr-488	88	46	in	in	ADP
ftr-488	88	47	the	the	DET
ftr-488	88	48	ordinary	ordinary	ADJ
ftr-488	88	49	course	course	NOUN
ftr-488	88	50	of	of	ADP
ftr-488	88	51	day	day	NOUN
ftr-488	88	52	-	-	PUNCT
ftr-488	88	53	to	to	ADP
ftr-488	88	54	-	-	PUNCT
ftr-488	88	55	day	day	NOUN
ftr-488	88	56	living	living	NOUN
ftr-488	88	57	of	of	ADP
ftr-488	88	58	the	the	DET
ftr-488	88	59	taxpayer	taxpayer	NOUN
ftr-488	88	60	.	.	PUNCT
ftr-488	89	1	rev	rev	PROPN
ftr-488	89	2	.	.	PUNCT
ftr-488	90	1	rul	rul	PROPN
ftr-488	90	2	.	.	PUNCT
ftr-488	91	1	72	72	NUM
ftr-488	91	2	-	-	SYM
ftr-488	91	3	592	592	NUM
ftr-488	91	4	,	,	PUNCT
ftr-488	91	5	1972	1972	NUM
ftr-488	91	6	-	-	SYM
ftr-488	91	7	2	2	NUM
ftr-488	91	8	c.b	c.b	PROPN
ftr-488	91	9	.	.	PROPN
ftr-488	91	10	101	101	NUM
ftr-488	91	11	,	,	PUNCT
ftr-488	91	12	101	101	NUM
ftr-488	91	13	-	-	SYM
ftr-488	91	14	02	02	NUM
ftr-488	91	15	.	.	PUNCT
ftr-488	92	1	9	9	NUM
ftr-488	92	2	.	.	X
ftr-488	92	3	irc	irc	PROPN
ftr-488	92	4	§	§	PROPN
ftr-488	92	5	165(h)(2	165(h)(2	NUM
ftr-488	92	6	)	)	PUNCT
ftr-488	92	7	.	.	PUNCT
ftr-488	93	1	10	10	NUM
ftr-488	93	2	.	.	PUNCT
ftr-488	93	3	"	"	PUNCT
ftr-488	93	4	to	to	PART
ftr-488	93	5	abandon	abandon	VERB
ftr-488	93	6	amounts	amount	NOUN
ftr-488	93	7	paid	pay	VERB
ftr-488	93	8	and	and	CCONJ
ftr-488	93	9	market	market	NOUN
ftr-488	93	10	prices	price	NOUN
ftr-488	93	11	as	as	ADP
ftr-488	93	12	measures	measure	NOUN
ftr-488	93	13	is	be	AUX
ftr-488	93	14	to	to	PART
ftr-488	93	15	leave	leave	VERB
ftr-488	93	16	one	one	PRON
ftr-488	93	17	's	's	PART
ftr-488	93	18	self	self	NOUN
ftr-488	93	19	stranded	strand	VERB
ftr-488	93	20	in	in	ADP
ftr-488	93	21	the	the	DET
ftr-488	93	22	intellectual	intellectual	ADJ
ftr-488	93	23	desert	desert	NOUN
ftr-488	93	24	of	of	ADP
ftr-488	93	25	subjective	subjective	ADJ
ftr-488	93	26	values	value	NOUN
ftr-488	93	27	and	and	CCONJ
ftr-488	93	28	psychic	psychic	ADJ
ftr-488	93	29	numeraires	numeraire	NOUN
ftr-488	93	30	.	.	PUNCT
ftr-488	93	31	"	"	PUNCT
ftr-488	94	1	simons	simon	NOUN
ftr-488	94	2	,	,	PUNCT
ftr-488	94	3	supra	supra	PROPN
ftr-488	94	4	note	note	PROPN
ftr-488	94	5	1	1	NUM
ftr-488	94	6	,	,	PUNCT
ftr-488	94	7	at	at	ADP
ftr-488	94	8	119	119	NUM
ftr-488	94	9	.	.	PUNCT
ftr-488	95	1	if	if	SCONJ
ftr-488	95	2	one	one	NUM
ftr-488	95	3	purchases	purchase	VERB
ftr-488	95	4	a	a	DET
ftr-488	95	5	vacuum	vacuum	NOUN
ftr-488	95	6	cleaner	cleaner	NOUN
ftr-488	95	7	and	and	CCONJ
ftr-488	95	8	finds	find	VERB
ftr-488	95	9	that	that	SCONJ
ftr-488	95	10	it	it	PRON
ftr-488	95	11	will	will	AUX
ftr-488	95	12	not	not	PART
ftr-488	95	13	sweep	sweep	VERB
ftr-488	95	14	,	,	PUNCT
ftr-488	95	15	this	this	DET
ftr-488	95	16	fact	fact	NOUN
ftr-488	95	17	must	must	AUX
ftr-488	95	18	be	be	AUX
ftr-488	95	19	recognized	recognize	VERB
ftr-488	95	20	in	in	ADP
ftr-488	95	21	the	the	DET
ftr-488	95	22	computation	computation	NOUN
ftr-488	95	23	of	of	ADP
ftr-488	95	24	"	"	PUNCT
ftr-488	95	25	final	final	ADJ
ftr-488	95	26	income	income	NOUN
ftr-488	95	27	.	.	PUNCT
ftr-488	95	28	"	"	PUNCT
ftr-488	96	1	such	such	DET
ftr-488	96	2	a	a	DET
ftr-488	96	3	proposition	proposition	NOUN
ftr-488	96	4	may	may	AUX
ftr-488	96	5	seem	seem	VERB
ftr-488	96	6	too	too	ADV
ftr-488	96	7	obvious	obvious	ADJ
ftr-488	96	8	to	to	PART
ftr-488	96	9	question	question	VERB
ftr-488	96	10	;	;	PUNCT
ftr-488	96	11	yet	yet	CCONJ
ftr-488	96	12	one	one	PRON
ftr-488	96	13	may	may	AUX
ftr-488	96	14	apply	apply	VERB
ftr-488	96	15	the	the	DET
ftr-488	96	16	same	same	ADJ
ftr-488	96	17	line	line	NOUN
ftr-488	96	18	of	of	ADP
ftr-488	96	19	argument	argument	NOUN
ftr-488	96	20	to	to	ADP
ftr-488	96	21	purchases	purchase	NOUN
ftr-488	96	22	of	of	ADP
ftr-488	96	23	patent	patent	NOUN
ftr-488	96	24	cures	cure	VERB
ftr-488	96	25	that	that	PRON
ftr-488	96	26	cure	cure	VERB
ftr-488	96	27	nothing	nothing	PRON
ftr-488	96	28	,	,	PUNCT
ftr-488	96	29	informational	informational	ADJ
ftr-488	96	30	literature	literature	NOUN
ftr-488	96	31	that	that	PRON
ftr-488	96	32	misinforms	misinform	VERB
ftr-488	96	33	,	,	PUNCT
ftr-488	96	34	and	and	CCONJ
ftr-488	96	35	almost	almost	ADV
ftr-488	96	36	everything	everything	PRON
ftr-488	96	37	sold	sell	VERB
ftr-488	96	38	by	by	ADP
ftr-488	96	39	false	false	ADJ
ftr-488	96	40	representations	representation	NOUN
ftr-488	96	41	.	.	PUNCT
ftr-488	97	1	simons	simon	NOUN
ftr-488	97	2	,	,	PUNCT
ftr-488	97	3	supra	supra	PROPN
ftr-488	97	4	note	note	PROPN
ftr-488	97	5	1	1	NUM
ftr-488	97	6	,	,	PUNCT
ftr-488	97	7	at	at	ADP
ftr-488	97	8	120	120	NUM
ftr-488	97	9	(	(	PUNCT
ftr-488	97	10	citing	cite	VERB
ftr-488	97	11	economics	economic	NOUN
ftr-488	97	12	and	and	CCONJ
ftr-488	97	13	accountancy	accountancy	NOUN
ftr-488	97	14	166	166	NUM
ftr-488	97	15	(	(	PUNCT
ftr-488	97	16	1929	1929	NUM
ftr-488	97	17	)	)	PUNCT
ftr-488	97	18	)	)	PUNCT
ftr-488	97	19	.	.	PUNCT
ftr-488	98	1	11	11	NUM
ftr-488	98	2	.	.	X
ftr-488	98	3	see	see	VERB
ftr-488	98	4	e.g.	e.g.	ADV
ftr-488	98	5	,	,	PUNCT
ftr-488	98	6	cal	cal	PROPN
ftr-488	98	7	.	.	PUNCT
ftr-488	99	1	civ	civ	PROPN
ftr-488	99	2	.	.	PUNCT
ftr-488	99	3	code	code	PROPN
ftr-488	99	4	§	§	PROPN
ftr-488	99	5	1793.2	1793.2	NUM
ftr-488	99	6	(	(	PUNCT
ftr-488	99	7	west	west	NOUN
ftr-488	99	8	supp	supp	PROPN
ftr-488	99	9	.	.	PUNCT
ftr-488	99	10	1992	1992	NUM
ftr-488	99	11	)	)	PUNCT
ftr-488	99	12	;	;	PUNCT
ftr-488	99	13	fla	fla	PROPN
ftr-488	99	14	.	.	PUNCT
ftr-488	100	1	stat	stat	PROPN
ftr-488	100	2	.	.	PUNCT
ftr-488	101	1	ch	ch	NOUN
ftr-488	101	2	.	.	PUNCT
ftr-488	102	1	681.10-.i	681.10-.i	NUM
ftr-488	102	2	18	18	NUM
ftr-488	102	3	(	(	PUNCT
ftr-488	102	4	1991	1991	NUM
ftr-488	102	5	)	)	PUNCT
ftr-488	102	6	;	;	PUNCT
ftr-488	103	1	pa	pa	PROPN
ftr-488	103	2	.	.	PROPN
ftr-488	103	3	stat	stat	PROPN
ftr-488	103	4	.	.	PUNCT
ftr-488	104	1	ann	ann	PROPN
ftr-488	104	2	.	.	PUNCT
ftr-488	105	1	tit	tit	PROPN
ftr-488	105	2	.	.	PUNCT
ftr-488	106	1	73	73	NUM
ftr-488	106	2	,	,	PUNCT
ftr-488	106	3	§	§	PROPN
ftr-488	106	4	§	§	PROPN
ftr-488	106	5	1951	1951	NUM
ftr-488	106	6	-	-	SYM
ftr-488	106	7	1963	1963	NUM
ftr-488	106	8	(	(	PUNCT
ftr-488	106	9	supp	supp	PROPN
ftr-488	106	10	.	.	PUNCT
ftr-488	107	1	1992	1992	NUM
ftr-488	107	2	)	)	PUNCT
ftr-488	108	1	;	;	PUNCT
ftr-488	108	2	p.r	p.r	PROPN
ftr-488	108	3	.	.	PROPN
ftr-488	108	4	laws	laws	PROPN
ftr-488	108	5	ann	ann	PROPN
ftr-488	108	6	.	.	PUNCT
ftr-488	109	1	tit	tit	PROPN
ftr-488	109	2	.	.	PUNCT
ftr-488	110	1	10	10	NUM
ftr-488	110	2	,	,	PUNCT
ftr-488	110	3	§	§	PROPN
ftr-488	110	4	§	§	PROPN
ftr-488	110	5	20512065	20512065	NUM
ftr-488	110	6	(	(	PUNCT
ftr-488	110	7	supp	supp	PROPN
ftr-488	110	8	.	.	PUNCT
ftr-488	110	9	1989	1989	NUM
ftr-488	110	10	)	)	PUNCT
ftr-488	110	11	;	;	PUNCT
ftr-488	110	12	va	va	PROPN
ftr-488	110	13	.	.	PROPN
ftr-488	110	14	code	code	PROPN
ftr-488	110	15	ann	ann	PROPN
ftr-488	110	16	.	.	PUNCT
ftr-488	111	1	§	§	PROPN
ftr-488	111	2	§	§	PROPN
ftr-488	111	3	59.1	59.1	NUM
ftr-488	111	4	-	-	SYM
ftr-488	111	5	207.9	207.9	NUM
ftr-488	111	6	to	to	ADP
ftr-488	111	7	.16	.16	NUM
ftr-488	111	8	(	(	PUNCT
ftr-488	111	9	michie	michie	PROPN
ftr-488	111	10	1992	1992	NUM
ftr-488	111	11	)	)	PUNCT
ftr-488	111	12	.	.	PUNCT
ftr-488	112	1	[	[	X
ftr-488	112	2	vol	vol	NOUN
ftr-488	112	3	1:1	1:1	NUM
ftr-488	112	4	valuing	value	VERB
ftr-488	112	5	personal	personal	ADJ
ftr-488	112	6	consumption	consumption	NOUN
ftr-488	112	7	a	a	DET
ftr-488	112	8	loss	loss	NOUN
ftr-488	112	9	.	.	PUNCT
ftr-488	113	1	there	there	PRON
ftr-488	113	2	is	be	VERB
ftr-488	113	3	statutory	statutory	ADJ
ftr-488	113	4	support	support	NOUN
ftr-488	113	5	for	for	ADP
ftr-488	113	6	this	this	DET
ftr-488	113	7	result	result	NOUN
ftr-488	113	8	?	?	PUNCT
ftr-488	114	1	but	but	CCONJ
ftr-488	114	2	insurance	insurance	NOUN
ftr-488	114	3	recoveries	recovery	NOUN
ftr-488	114	4	are	be	AUX
ftr-488	114	5	not	not	PART
ftr-488	114	6	always	always	ADV
ftr-488	114	7	nontaxable	nontaxable	ADJ
ftr-488	114	8	,	,	PUNCT
ftr-488	114	9	as	as	SCONJ
ftr-488	114	10	hal	hal	PROPN
ftr-488	114	11	millsap	millsap	PROPN
ftr-488	114	12	discovered	discover	VERB
ftr-488	114	13	to	to	ADP
ftr-488	114	14	his	his	PRON
ftr-488	114	15	chagrin	chagrin	NOUN
ftr-488	114	16	.	.	PUNCT
ftr-488	115	1	3	3	NUM
ftr-488	115	2	millsap	millsap	PROPN
ftr-488	115	3	was	be	AUX
ftr-488	115	4	not	not	PART
ftr-488	115	5	a	a	DET
ftr-488	115	6	lucky	lucky	ADJ
ftr-488	115	7	fellow	fellow	NOUN
ftr-488	115	8	.	.	PUNCT
ftr-488	116	1	his	his	PRON
ftr-488	116	2	residence	residence	NOUN
ftr-488	116	3	was	be	AUX
ftr-488	116	4	severely	severely	ADV
ftr-488	116	5	damaged	damage	VERB
ftr-488	116	6	by	by	ADP
ftr-488	116	7	fire	fire	NOUN
ftr-488	116	8	and	and	CCONJ
ftr-488	116	9	became	become	VERB
ftr-488	116	10	temporarily	temporarily	ADV
ftr-488	116	11	unusable	unusable	ADJ
ftr-488	116	12	.	.	PUNCT
ftr-488	117	1	fortunately	fortunately	ADV
ftr-488	117	2	for	for	ADP
ftr-488	117	3	millsap	millsap	PROPN
ftr-488	117	4	,	,	PUNCT
ftr-488	117	5	his	his	PRON
ftr-488	117	6	insurance	insurance	NOUN
ftr-488	117	7	policy	policy	NOUN
ftr-488	117	8	provided	provide	VERB
ftr-488	117	9	him	he	PRON
ftr-488	117	10	with	with	ADP
ftr-488	117	11	$	$	SYM
ftr-488	117	12	2,500	2,500	NUM
ftr-488	117	13	for	for	ADP
ftr-488	117	14	temporary	temporary	ADJ
ftr-488	117	15	living	living	NOUN
ftr-488	117	16	expenses	expense	NOUN
ftr-488	117	17	,	,	PUNCT
ftr-488	117	18	sufficient	sufficient	ADJ
ftr-488	117	19	,	,	PUNCT
ftr-488	117	20	he	he	PRON
ftr-488	117	21	thought	think	VERB
ftr-488	117	22	,	,	PUNCT
ftr-488	117	23	to	to	PART
ftr-488	117	24	bear	bear	VERB
ftr-488	117	25	the	the	DET
ftr-488	117	26	expense	expense	NOUN
ftr-488	117	27	of	of	ADP
ftr-488	117	28	a	a	DET
ftr-488	117	29	motel	motel	NOUN
ftr-488	117	30	.	.	PUNCT
ftr-488	118	1	but	but	CCONJ
ftr-488	118	2	this	this	PRON
ftr-488	118	3	turned	turn	VERB
ftr-488	118	4	out	out	ADP
ftr-488	118	5	not	not	PART
ftr-488	118	6	to	to	PART
ftr-488	118	7	be	be	AUX
ftr-488	118	8	true	true	ADJ
ftr-488	118	9	,	,	PUNCT
ftr-488	118	10	as	as	SCONJ
ftr-488	118	11	the	the	DET
ftr-488	118	12	internal	internal	ADJ
ftr-488	118	13	revenue	revenue	NOUN
ftr-488	118	14	service	service	NOUN
ftr-488	118	15	succeeded	succeed	VERB
ftr-488	118	16	in	in	ADP
ftr-488	118	17	including	include	VERB
ftr-488	118	18	the	the	DET
ftr-488	118	19	proceeds	proceed	NOUN
ftr-488	118	20	in	in	ADP
ftr-488	118	21	millsap	millsap	PROPN
ftr-488	118	22	's	's	PART
ftr-488	118	23	income	income	NOUN
ftr-488	118	24	.	.	PUNCT
ftr-488	118	25	'	'	PUNCT
ftr-488	119	1	4	4	NUM
ftr-488	119	2	my	my	PRON
ftr-488	119	3	intuition	intuition	NOUN
ftr-488	119	4	that	that	SCONJ
ftr-488	119	5	most	most	ADJ
ftr-488	119	6	of	of	ADP
ftr-488	119	7	us	we	PRON
ftr-488	119	8	would	would	AUX
ftr-488	119	9	think	think	VERB
ftr-488	119	10	this	this	DET
ftr-488	119	11	unfair	unfair	NOUN
ftr-488	119	12	turned	turn	VERB
ftr-488	119	13	out	out	ADP
ftr-488	119	14	to	to	PART
ftr-488	119	15	be	be	AUX
ftr-488	119	16	correct	correct	ADJ
ftr-488	119	17	,	,	PUNCT
ftr-488	119	18	as	as	SCONJ
ftr-488	119	19	congress	congress	PROPN
ftr-488	119	20	quickly	quickly	ADV
ftr-488	119	21	reacted	react	VERB
ftr-488	119	22	to	to	PART
ftr-488	119	23	overturn	overturn	VERB
ftr-488	119	24	this	this	DET
ftr-488	119	25	result	result	NOUN
ftr-488	119	26	.	.	PUNCT
ftr-488	119	27	'	'	PUNCT
ftr-488	120	1	5	5	NUM
ftr-488	120	2	in	in	ADP
ftr-488	120	3	the	the	DET
ftr-488	120	4	future	future	NOUN
ftr-488	120	5	,	,	PUNCT
ftr-488	120	6	people	people	NOUN
ftr-488	120	7	whose	whose	DET
ftr-488	120	8	homes	home	NOUN
ftr-488	120	9	are	be	AUX
ftr-488	120	10	damaged	damage	VERB
ftr-488	120	11	or	or	CCONJ
ftr-488	120	12	destroyed	destroy	VERB
ftr-488	120	13	by	by	ADP
ftr-488	120	14	fire	fire	NOUN
ftr-488	120	15	,	,	PUNCT
ftr-488	120	16	storm	storm	NOUN
ftr-488	120	17	or	or	CCONJ
ftr-488	120	18	other	other	ADJ
ftr-488	120	19	casualty	casualty	NOUN
ftr-488	120	20	will	will	AUX
ftr-488	120	21	not	not	PART
ftr-488	120	22	be	be	AUX
ftr-488	120	23	subjected	subject	VERB
ftr-488	120	24	to	to	ADP
ftr-488	120	25	tax	tax	NOUN
ftr-488	120	26	on	on	ADP
ftr-488	120	27	the	the	DET
ftr-488	120	28	portion	portion	NOUN
ftr-488	120	29	of	of	ADP
ftr-488	120	30	their	their	PRON
ftr-488	120	31	insurance	insurance	NOUN
ftr-488	120	32	recovery	recovery	NOUN
ftr-488	120	33	for	for	ADP
ftr-488	120	34	living	living	NOUN
ftr-488	120	35	expenses	expense	NOUN
ftr-488	120	36	that	that	PRON
ftr-488	120	37	exceeds	exceed	VERB
ftr-488	120	38	their	their	PRON
ftr-488	120	39	normal	normal	ADJ
ftr-488	120	40	living	living	NOUN
ftr-488	120	41	expenses	expense	NOUN
ftr-488	120	42	.	.	PUNCT
ftr-488	120	43	'	'	PUNCT
ftr-488	121	1	6	6	NUM
ftr-488	121	2	the	the	DET
ftr-488	121	3	legislation	legislation	NOUN
ftr-488	121	4	,	,	PUNCT
ftr-488	121	5	however	however	ADV
ftr-488	121	6	,	,	PUNCT
ftr-488	121	7	is	be	AUX
ftr-488	121	8	limited	limit	VERB
ftr-488	121	9	to	to	ADP
ftr-488	121	10	the	the	DET
ftr-488	121	11	millsap	millsap	PROPN
ftr-488	121	12	situation	situation	PROPN
ftr-488	121	13	-	-	PUNCT
ftr-488	121	14	extraordinary	extraordinary	ADJ
ftr-488	121	15	living	living	NOUN
ftr-488	121	16	expenses	expense	NOUN
ftr-488	121	17	resulting	result	VERB
ftr-488	121	18	from	from	ADP
ftr-488	121	19	loss	loss	NOUN
ftr-488	121	20	of	of	ADP
ftr-488	121	21	use	use	NOUN
ftr-488	121	22	of	of	ADP
ftr-488	121	23	occupancy	occupancy	NOUN
ftr-488	121	24	of	of	ADP
ftr-488	121	25	a	a	DET
ftr-488	121	26	principal	principal	ADJ
ftr-488	121	27	residenceand	residenceand	NOUN
ftr-488	121	28	does	do	AUX
ftr-488	121	29	not	not	PART
ftr-488	121	30	cover	cover	VERB
ftr-488	121	31	such	such	ADJ
ftr-488	121	32	cases	case	NOUN
ftr-488	121	33	as	as	ADP
ftr-488	121	34	car	car	NOUN
ftr-488	121	35	rental	rental	NOUN
ftr-488	121	36	to	to	PART
ftr-488	121	37	replace	replace	VERB
ftr-488	121	38	a	a	DET
ftr-488	121	39	stolen	steal	VERB
ftr-488	121	40	car	car	NOUN
ftr-488	121	41	or	or	CCONJ
ftr-488	121	42	even	even	ADV
ftr-488	121	43	compensation	compensation	NOUN
ftr-488	121	44	for	for	ADP
ftr-488	121	45	loss	loss	NOUN
ftr-488	121	46	of	of	ADP
ftr-488	121	47	use	use	NOUN
ftr-488	121	48	of	of	ADP
ftr-488	121	49	a	a	DET
ftr-488	121	50	second	second	ADJ
ftr-488	121	51	residence	residence	NOUN
ftr-488	121	52	.	.	PUNCT
ftr-488	122	1	can	can	AUX
ftr-488	122	2	any	any	DET
ftr-488	122	3	principle	principle	NOUN
ftr-488	122	4	,	,	PUNCT
ftr-488	122	5	beyond	beyond	ADP
ftr-488	122	6	intuition	intuition	NOUN
ftr-488	122	7	,	,	PUNCT
ftr-488	122	8	explain	explain	VERB
ftr-488	122	9	when	when	SCONJ
ftr-488	122	10	and	and	CCONJ
ftr-488	122	11	why	why	SCONJ
ftr-488	122	12	a	a	DET
ftr-488	122	13	recovery	recovery	NOUN
ftr-488	122	14	from	from	ADP
ftr-488	122	15	an	an	DET
ftr-488	122	16	insurance	insurance	NOUN
ftr-488	122	17	company	company	NOUN
ftr-488	122	18	or	or	CCONJ
ftr-488	122	19	tortfeasor	tortfeasor	NOUN
ftr-488	122	20	should	should	AUX
ftr-488	122	21	be	be	AUX
ftr-488	122	22	nontaxable	nontaxable	ADJ
ftr-488	122	23	?	?	PUNCT
ftr-488	123	1	can	can	AUX
ftr-488	123	2	such	such	DET
ftr-488	123	3	a	a	DET
ftr-488	123	4	principle	principle	ADJ
ftr-488	123	5	reconcile	reconcile	ADJ
ftr-488	123	6	non	non	NOUN
ftr-488	123	7	-	-	NOUN
ftr-488	123	8	taxation	taxation	NOUN
ftr-488	123	9	of	of	ADP
ftr-488	123	10	such	such	ADJ
ftr-488	123	11	recoveries	recovery	NOUN
ftr-488	123	12	with	with	ADP
ftr-488	123	13	the	the	DET
ftr-488	123	14	lack	lack	NOUN
ftr-488	123	15	of	of	ADP
ftr-488	123	16	deduction	deduction	NOUN
ftr-488	123	17	to	to	ADP
ftr-488	123	18	andy	andy	PROPN
ftr-488	123	19	if	if	SCONJ
ftr-488	123	20	he	he	PRON
ftr-488	123	21	is	be	AUX
ftr-488	123	22	uninsured	uninsured	ADJ
ftr-488	123	23	and	and	CCONJ
ftr-488	123	24	personally	personally	ADV
ftr-488	123	25	bears	bear	VERB
ftr-488	123	26	the	the	DET
ftr-488	123	27	loss	loss	NOUN
ftr-488	123	28	?	?	PUNCT
ftr-488	124	1	alternatively	alternatively	ADV
ftr-488	124	2	,	,	PUNCT
ftr-488	124	3	would	would	AUX
ftr-488	124	4	consistency	consistency	VERB
ftr-488	124	5	require	require	VERB
ftr-488	124	6	that	that	SCONJ
ftr-488	124	7	a	a	DET
ftr-488	124	8	deduction	deduction	NOUN
ftr-488	124	9	be	be	AUX
ftr-488	124	10	allowed	allow	VERB
ftr-488	124	11	to	to	ADP
ftr-488	124	12	the	the	DET
ftr-488	124	13	unreimbursed	unreimburse	VERB
ftr-488	124	14	andys	andys	NOUN
ftr-488	124	15	of	of	ADP
ftr-488	124	16	the	the	DET
ftr-488	124	17	world	world	NOUN
ftr-488	124	18	to	to	PART
ftr-488	124	19	reflect	reflect	VERB
ftr-488	124	20	the	the	DET
ftr-488	124	21	difference	difference	NOUN
ftr-488	124	22	between	between	ADP
ftr-488	124	23	their	their	PRON
ftr-488	124	24	situation	situation	NOUN
ftr-488	124	25	and	and	CCONJ
ftr-488	124	26	the	the	DET
ftr-488	124	27	situation	situation	NOUN
ftr-488	124	28	of	of	ADP
ftr-488	124	29	those	those	PRON
ftr-488	124	30	who	who	PRON
ftr-488	124	31	were	be	AUX
ftr-488	124	32	made	make	VERB
ftr-488	124	33	whole	whole	ADJ
ftr-488	124	34	without	without	ADP
ftr-488	124	35	being	be	AUX
ftr-488	124	36	subject	subject	ADJ
ftr-488	124	37	to	to	ADP
ftr-488	124	38	tax	tax	NOUN
ftr-488	124	39	?	?	PUNCT
ftr-488	125	1	in	in	ADP
ftr-488	125	2	other	other	ADJ
ftr-488	125	3	words	word	NOUN
ftr-488	125	4	,	,	PUNCT
ftr-488	125	5	should	should	AUX
ftr-488	125	6	the	the	DET
ftr-488	125	7	tax	tax	NOUN
ftr-488	125	8	system	system	NOUN
ftr-488	125	9	explicitly	explicitly	ADV
ftr-488	125	10	take	take	VERB
ftr-488	125	11	account	account	NOUN
ftr-488	125	12	of	of	ADP
ftr-488	125	13	any	any	DET
ftr-488	125	14	differences	difference	NOUN
ftr-488	125	15	between	between	ADP
ftr-488	125	16	expenditures	expenditure	NOUN
ftr-488	125	17	and	and	CCONJ
ftr-488	125	18	actual	actual	ADJ
ftr-488	125	19	enjoyment	enjoyment	NOUN
ftr-488	125	20	of	of	ADP
ftr-488	125	21	goods	good	NOUN
ftr-488	125	22	and	and	CCONJ
ftr-488	125	23	services	service	NOUN
ftr-488	125	24	?	?	PUNCT
ftr-488	126	1	12	12	NUM
ftr-488	126	2	.	.	PUNCT
ftr-488	127	1	a	a	DET
ftr-488	127	2	specific	specific	ADJ
ftr-488	127	3	exemption	exemption	NOUN
ftr-488	127	4	applies	apply	VERB
ftr-488	127	5	to	to	ADP
ftr-488	127	6	amounts	amount	NOUN
ftr-488	127	7	received	receive	VERB
ftr-488	127	8	on	on	ADP
ftr-488	127	9	account	account	NOUN
ftr-488	127	10	of	of	ADP
ftr-488	127	11	death	death	NOUN
ftr-488	127	12	.	.	PUNCT
ftr-488	128	1	irc	irc	PROPN
ftr-488	128	2	§	§	PROPN
ftr-488	128	3	101	101	NUM
ftr-488	128	4	,	,	PUNCT
ftr-488	128	5	personal	personal	ADJ
ftr-488	128	6	injury	injury	NOUN
ftr-488	128	7	or	or	CCONJ
ftr-488	128	8	sickness	sickness	NOUN
ftr-488	128	9	,	,	PUNCT
ftr-488	128	10	irc	irc	ADV
ftr-488	128	11	§	§	PROPN
ftr-488	128	12	104(a)(3	104(a)(3	NUM
ftr-488	128	13	)	)	PUNCT
ftr-488	128	14	,	,	PUNCT
ftr-488	128	15	for	for	ADP
ftr-488	128	16	living	living	NOUN
ftr-488	128	17	expenses	expense	NOUN
ftr-488	128	18	resulting	result	VERB
ftr-488	128	19	from	from	ADP
ftr-488	128	20	loss	loss	NOUN
ftr-488	128	21	of	of	ADP
ftr-488	128	22	use	use	NOUN
ftr-488	128	23	or	or	CCONJ
ftr-488	128	24	occupancy	occupancy	NOUN
ftr-488	128	25	of	of	ADP
ftr-488	128	26	a	a	DET
ftr-488	128	27	principal	principal	ADJ
ftr-488	128	28	residence	residence	NOUN
ftr-488	128	29	due	due	ADP
ftr-488	128	30	to	to	ADP
ftr-488	128	31	a	a	DET
ftr-488	128	32	casualty	casualty	NOUN
ftr-488	128	33	such	such	ADJ
ftr-488	128	34	as	as	ADP
ftr-488	128	35	fire	fire	NOUN
ftr-488	128	36	or	or	CCONJ
ftr-488	128	37	flood	flood	NOUN
ftr-488	128	38	.	.	PUNCT
ftr-488	129	1	irc	irc	PROPN
ftr-488	129	2	§	§	PROPN
ftr-488	129	3	123	123	NUM
ftr-488	129	4	,	,	PUNCT
ftr-488	129	5	and	and	CCONJ
ftr-488	129	6	for	for	ADP
ftr-488	129	7	an	an	DET
ftr-488	129	8	insurance	insurance	NOUN
ftr-488	129	9	recovery	recovery	NOUN
ftr-488	129	10	,	,	PUNCT
ftr-488	129	11	with	with	ADP
ftr-488	129	12	respect	respect	NOUN
ftr-488	129	13	to	to	ADP
ftr-488	129	14	property	property	NOUN
ftr-488	129	15	destroyed	destroy	VERB
ftr-488	129	16	by	by	ADP
ftr-488	129	17	casualty	casualty	NOUN
ftr-488	129	18	,	,	PUNCT
ftr-488	129	19	which	which	PRON
ftr-488	129	20	is	be	AUX
ftr-488	129	21	reinvested	reinveste	VERB
ftr-488	129	22	in	in	ADP
ftr-488	129	23	similar	similar	ADJ
ftr-488	129	24	property	property	NOUN
ftr-488	129	25	,	,	PUNCT
ftr-488	129	26	irc	irc	ADV
ftr-488	129	27	§	§	PROPN
ftr-488	129	28	1033	1033	NUM
ftr-488	129	29	.	.	PUNCT
ftr-488	130	1	the	the	DET
ftr-488	130	2	list	list	NOUN
ftr-488	130	3	of	of	ADP
ftr-488	130	4	exceptions	exception	NOUN
ftr-488	130	5	suggests	suggest	VERB
ftr-488	130	6	insurance	insurance	NOUN
ftr-488	130	7	recoveries	recovery	NOUN
ftr-488	130	8	could	could	AUX
ftr-488	130	9	be	be	AUX
ftr-488	130	10	taxable	taxable	ADJ
ftr-488	130	11	in	in	ADP
ftr-488	130	12	the	the	DET
ftr-488	130	13	absence	absence	NOUN
ftr-488	130	14	of	of	ADP
ftr-488	130	15	a	a	DET
ftr-488	130	16	specific	specific	ADJ
ftr-488	130	17	statutory	statutory	ADJ
ftr-488	130	18	exemption	exemption	NOUN
ftr-488	130	19	.	.	PUNCT
ftr-488	131	1	most	most	ADJ
ftr-488	131	2	people	people	NOUN
ftr-488	131	3	probably	probably	ADV
ftr-488	131	4	believe	believe	VERB
ftr-488	131	5	there	there	PRON
ftr-488	131	6	should	should	AUX
ftr-488	131	7	be	be	AUX
ftr-488	131	8	no	no	DET
ftr-488	131	9	taxable	taxable	ADJ
ftr-488	131	10	income	income	NOUN
ftr-488	131	11	to	to	ADP
ftr-488	131	12	a	a	DET
ftr-488	131	13	tortfeasor	tortfeasor	NOUN
ftr-488	131	14	when	when	SCONJ
ftr-488	131	15	the	the	DET
ftr-488	131	16	insurance	insurance	NOUN
ftr-488	131	17	company	company	NOUN
ftr-488	131	18	pays	pay	VERB
ftr-488	131	19	a	a	DET
ftr-488	131	20	victim	victim	NOUN
ftr-488	131	21	's	's	PART
ftr-488	131	22	claim	claim	NOUN
ftr-488	131	23	against	against	ADP
ftr-488	131	24	her	she	PRON
ftr-488	132	1	but	but	CCONJ
ftr-488	132	2	it	it	PRON
ftr-488	132	3	is	be	AUX
ftr-488	132	4	not	not	PART
ftr-488	132	5	clear	clear	ADJ
ftr-488	132	6	how	how	SCONJ
ftr-488	132	7	to	to	PART
ftr-488	132	8	reach	reach	VERB
ftr-488	132	9	this	this	DET
ftr-488	132	10	result	result	NOUN
ftr-488	132	11	under	under	ADP
ftr-488	132	12	the	the	DET
ftr-488	132	13	present	present	ADJ
ftr-488	132	14	code	code	NOUN
ftr-488	132	15	.	.	PUNCT
ftr-488	133	1	boris	boris	PROPN
ftr-488	133	2	i.	i.	PROPN
ftr-488	133	3	bittker	bittker	PROPN
ftr-488	133	4	,	,	PUNCT
ftr-488	133	5	a	a	DET
ftr-488	133	6	comprehensive	comprehensive	ADJ
ftr-488	133	7	income	income	NOUN
ftr-488	133	8	tax	tax	NOUN
ftr-488	133	9	base	base	NOUN
ftr-488	133	10	?	?	PUNCT
ftr-488	134	1	a	a	DET
ftr-488	134	2	last	last	ADJ
ftr-488	134	3	word	word	NOUN
ftr-488	134	4	126	126	NUM
ftr-488	134	5	(	(	PUNCT
ftr-488	134	6	1968	1968	NUM
ftr-488	134	7	):	):	PUNCT
ftr-488	134	8	see	see	VERB
ftr-488	134	9	charles	charles	PROPN
ftr-488	134	10	0	0	PROPN
ftr-488	134	11	.	.	PUNCT
ftr-488	135	1	galvin	galvin	PROPN
ftr-488	135	2	&	&	CCONJ
ftr-488	135	3	boris	boris	PROPN
ftr-488	135	4	i.	i.	PROPN
ftr-488	135	5	bittker	bittker	PROPN
ftr-488	135	6	,	,	PUNCT
ftr-488	135	7	the	the	DET
ftr-488	135	8	income	income	NOUN
ftr-488	135	9	tax	tax	NOUN
ftr-488	135	10	:	:	PUNCT
ftr-488	135	11	how	how	SCONJ
ftr-488	135	12	progressive	progressive	ADJ
ftr-488	135	13	should	should	AUX
ftr-488	135	14	it	it	PRON
ftr-488	135	15	be	be	AUX
ftr-488	135	16	?	?	PUNCT
ftr-488	136	1	64	64	NUM
ftr-488	136	2	(	(	PUNCT
ftr-488	136	3	1974	1974	NUM
ftr-488	136	4	)	)	PUNCT
ftr-488	136	5	.	.	PUNCT
ftr-488	137	1	13	13	NUM
ftr-488	137	2	.	.	PUNCT
ftr-488	138	1	millsap	millsap	PROPN
ftr-488	138	2	v.	v.	PROPN
ftr-488	138	3	commissioner	commissioner	PROPN
ftr-488	138	4	,	,	PUNCT
ftr-488	138	5	387	387	NUM
ftr-488	138	6	f.2d	f.2d	NOUN
ftr-488	138	7	420	420	NUM
ftr-488	138	8	,	,	PUNCT
ftr-488	138	9	423	423	NUM
ftr-488	138	10	(	(	PUNCT
ftr-488	138	11	8th	8th	ADJ
ftr-488	138	12	cir	cir	NOUN
ftr-488	138	13	.	.	PUNCT
ftr-488	138	14	1968	1968	NUM
ftr-488	138	15	)	)	PUNCT
ftr-488	138	16	.	.	PUNCT
ftr-488	139	1	14	14	NUM
ftr-488	139	2	.	.	PUNCT
ftr-488	140	1	i	i	PRON
ftr-488	140	2	d.	d.	PROPN
ftr-488	140	3	15	15	NUM
ftr-488	140	4	.	.	PUNCT
ftr-488	141	1	irc	irc	PROPN
ftr-488	141	2	§	§	PROPN
ftr-488	141	3	123	123	NUM
ftr-488	141	4	,	,	PUNCT
ftr-488	141	5	titled	title	VERB
ftr-488	141	6	"	"	PUNCT
ftr-488	141	7	amounts	amount	NOUN
ftr-488	141	8	received	receive	VERB
ftr-488	141	9	under	under	ADP
ftr-488	141	10	insurance	insurance	NOUN
ftr-488	141	11	contracts	contract	NOUN
ftr-488	141	12	for	for	ADP
ftr-488	141	13	certain	certain	ADJ
ftr-488	141	14	living	living	NOUN
ftr-488	141	15	expenses	expense	NOUN
ftr-488	141	16	.	.	PUNCT
ftr-488	141	17	"	"	PUNCT
ftr-488	142	1	16	16	NUM
ftr-488	142	2	.	.	PUNCT
ftr-488	143	1	the	the	DET
ftr-488	143	2	exclusion	exclusion	NOUN
ftr-488	143	3	is	be	AUX
ftr-488	143	4	limited	limit	VERB
ftr-488	143	5	to	to	ADP
ftr-488	143	6	the	the	DET
ftr-488	143	7	actual	actual	ADJ
ftr-488	143	8	living	living	NOUN
ftr-488	143	9	expenses	expense	NOUN
ftr-488	143	10	incurred	incur	VERB
ftr-488	143	11	during	during	ADP
ftr-488	143	12	the	the	DET
ftr-488	143	13	period	period	NOUN
ftr-488	143	14	,	,	PUNCT
ftr-488	143	15	in	in	ADP
ftr-488	143	16	excess	excess	NOUN
ftr-488	143	17	of	of	ADP
ftr-488	143	18	the	the	DET
ftr-488	143	19	normal	normal	ADJ
ftr-488	143	20	living	living	NOUN
ftr-488	143	21	expenses	expense	NOUN
ftr-488	143	22	that	that	PRON
ftr-488	143	23	would	would	AUX
ftr-488	143	24	have	have	AUX
ftr-488	143	25	been	be	AUX
ftr-488	143	26	incurred	incur	VERB
ftr-488	143	27	during	during	ADP
ftr-488	143	28	the	the	DET
ftr-488	143	29	period	period	NOUN
ftr-488	143	30	.	.	PUNCT
ftr-488	144	1	irc	irc	PROPN
ftr-488	144	2	§	§	PROPN
ftr-488	144	3	123(b	123(b	PROPN
ftr-488	144	4	)	)	PUNCT
ftr-488	144	5	.	.	PUNCT
ftr-488	145	1	19921	19921	NUM
ftr-488	145	2	florida	florida	PROPN
ftr-488	145	3	tax	tax	PROPN
ftr-488	145	4	review	review	NOUN
ftr-488	145	5	initially	initially	ADV
ftr-488	145	6	,	,	PUNCT
ftr-488	145	7	it	it	PRON
ftr-488	145	8	would	would	AUX
ftr-488	145	9	seem	seem	VERB
ftr-488	145	10	that	that	SCONJ
ftr-488	145	11	the	the	DET
ftr-488	145	12	answer	answer	NOUN
ftr-488	145	13	to	to	ADP
ftr-488	145	14	these	these	DET
ftr-488	145	15	questions	question	NOUN
ftr-488	145	16	requires	require	VERB
ftr-488	145	17	an	an	DET
ftr-488	145	18	understanding	understanding	NOUN
ftr-488	145	19	of	of	ADP
ftr-488	145	20	the	the	DET
ftr-488	145	21	proper	proper	ADJ
ftr-488	145	22	tax	tax	NOUN
ftr-488	145	23	base	base	NOUN
ftr-488	145	24	under	under	ADP
ftr-488	145	25	an	an	DET
ftr-488	145	26	income	income	NOUN
ftr-488	145	27	tax	tax	NOUN
ftr-488	145	28	system	system	NOUN
ftr-488	145	29	.	.	PUNCT
ftr-488	146	1	an	an	DET
ftr-488	146	2	examination	examination	NOUN
ftr-488	146	3	of	of	ADP
ftr-488	146	4	the	the	DET
ftr-488	146	5	literature	literature	NOUN
ftr-488	146	6	,	,	PUNCT
ftr-488	146	7	as	as	SCONJ
ftr-488	146	8	more	more	ADV
ftr-488	146	9	fully	fully	ADV
ftr-488	146	10	described	describe	VERB
ftr-488	146	11	in	in	ADP
ftr-488	146	12	part	part	PROPN
ftr-488	146	13	ii	ii	PROPN
ftr-488	146	14	,	,	PUNCT
ftr-488	146	15	does	do	AUX
ftr-488	146	16	not	not	PART
ftr-488	146	17	,	,	PUNCT
ftr-488	146	18	however	however	ADV
ftr-488	146	19	,	,	PUNCT
ftr-488	146	20	indicate	indicate	VERB
ftr-488	146	21	any	any	DET
ftr-488	146	22	unanimity	unanimity	NOUN
ftr-488	146	23	of	of	ADP
ftr-488	146	24	opinion	opinion	NOUN
ftr-488	146	25	as	as	ADP
ftr-488	146	26	to	to	ADP
ftr-488	146	27	the	the	DET
ftr-488	146	28	proper	proper	ADJ
ftr-488	146	29	role	role	NOUN
ftr-488	146	30	of	of	ADP
ftr-488	146	31	the	the	DET
ftr-488	146	32	actual	actual	ADJ
ftr-488	146	33	value	value	NOUN
ftr-488	146	34	of	of	ADP
ftr-488	146	35	goods	good	NOUN
ftr-488	146	36	and	and	CCONJ
ftr-488	146	37	services	service	NOUN
ftr-488	146	38	enjoyed	enjoy	VERB
ftr-488	146	39	by	by	ADP
ftr-488	146	40	a	a	DET
ftr-488	146	41	taxpayer	taxpayer	NOUN
ftr-488	146	42	in	in	ADP
ftr-488	146	43	determining	determine	VERB
ftr-488	146	44	the	the	DET
ftr-488	146	45	applicable	applicable	ADJ
ftr-488	146	46	tax	tax	NOUN
ftr-488	146	47	base	base	NOUN
ftr-488	146	48	.	.	PUNCT
ftr-488	147	1	some	some	PRON
ftr-488	147	2	suggest	suggest	VERB
ftr-488	147	3	that	that	SCONJ
ftr-488	147	4	consumption	consumption	NOUN
ftr-488	147	5	is	be	AUX
ftr-488	147	6	irrelevant	irrelevant	ADJ
ftr-488	147	7	-	-	PUNCT
ftr-488	147	8	we	we	PRON
ftr-488	147	9	should	should	AUX
ftr-488	147	10	care	care	VERB
ftr-488	147	11	only	only	ADV
ftr-488	147	12	about	about	ADP
ftr-488	147	13	income	income	NOUN
ftr-488	147	14	,	,	PUNCT
ftr-488	147	15	namely	namely	ADV
ftr-488	147	16	the	the	DET
ftr-488	147	17	amount	amount	NOUN
ftr-488	147	18	available	available	ADJ
ftr-488	147	19	for	for	ADP
ftr-488	147	20	consumption	consumption	NOUN
ftr-488	147	21	.	.	PUNCT
ftr-488	148	1	7	7	NUM
ftr-488	148	2	others	other	NOUN
ftr-488	148	3	argue	argue	VERB
ftr-488	148	4	that	that	SCONJ
ftr-488	148	5	ideally	ideally	ADV
ftr-488	148	6	we	we	PRON
ftr-488	148	7	should	should	AUX
ftr-488	148	8	look	look	VERB
ftr-488	148	9	to	to	ADP
ftr-488	148	10	actual	actual	ADJ
ftr-488	148	11	enjoyment	enjoyment	NOUN
ftr-488	148	12	of	of	ADP
ftr-488	148	13	goods	good	NOUN
ftr-488	148	14	and	and	CCONJ
ftr-488	148	15	services	service	NOUN
ftr-488	148	16	-	-	PUNCT
ftr-488	148	17	taking	taking	NOUN
ftr-488	148	18	into	into	ADP
ftr-488	148	19	account	account	NOUN
ftr-488	148	20	differences	difference	NOUN
ftr-488	148	21	that	that	PRON
ftr-488	148	22	are	be	AUX
ftr-488	148	23	both	both	ADV
ftr-488	148	24	large	large	ADJ
ftr-488	148	25	and	and	CCONJ
ftr-488	148	26	measurable.8	measurable.8	NOUN
ftr-488	148	27	since	since	SCONJ
ftr-488	148	28	i	i	PRON
ftr-488	148	29	believe	believe	VERB
ftr-488	148	30	that	that	SCONJ
ftr-488	148	31	most	most	ADJ
ftr-488	148	32	significant	significant	ADJ
ftr-488	148	33	losses	loss	NOUN
ftr-488	148	34	are	be	AUX
ftr-488	148	35	a	a	DET
ftr-488	148	36	result	result	NOUN
ftr-488	148	37	of	of	ADP
ftr-488	148	38	voluntary	voluntary	ADJ
ftr-488	148	39	behavior	behavior	NOUN
ftr-488	148	40	or	or	CCONJ
ftr-488	148	41	could	could	AUX
ftr-488	148	42	be	be	AUX
ftr-488	148	43	avoided	avoid	VERB
ftr-488	148	44	through	through	ADP
ftr-488	148	45	insurance	insurance	NOUN
ftr-488	148	46	,	,	PUNCT
ftr-488	148	47	i	i	PRON
ftr-488	148	48	tend	tend	VERB
ftr-488	148	49	to	to	PART
ftr-488	148	50	prefer	prefer	VERB
ftr-488	148	51	the	the	DET
ftr-488	148	52	ex	ex	NOUN
ftr-488	148	53	ante	ante	NOUN
ftr-488	148	54	approach	approach	NOUN
ftr-488	148	55	.	.	PUNCT
ftr-488	149	1	further	far	ADV
ftr-488	149	2	,	,	PUNCT
ftr-488	149	3	if	if	SCONJ
ftr-488	149	4	the	the	DET
ftr-488	149	5	ex	ex	ADJ
ftr-488	149	6	post	post	NOUN
ftr-488	149	7	perspective	perspective	NOUN
ftr-488	149	8	were	be	AUX
ftr-488	149	9	adopted	adopt	VERB
ftr-488	149	10	,	,	PUNCT
ftr-488	149	11	both	both	CCONJ
ftr-488	149	12	equity	equity	NOUN
ftr-488	149	13	and	and	CCONJ
ftr-488	149	14	efficiency	efficiency	NOUN
ftr-488	149	15	,	,	PUNCT
ftr-488	149	16	in	in	ADP
ftr-488	149	17	terms	term	NOUN
ftr-488	149	18	of	of	ADP
ftr-488	149	19	incentive	incentive	NOUN
ftr-488	149	20	to	to	PART
ftr-488	149	21	insure	insure	VERB
ftr-488	149	22	,	,	PUNCT
ftr-488	149	23	would	would	AUX
ftr-488	149	24	require	require	VERB
ftr-488	149	25	the	the	DET
ftr-488	149	26	recognition	recognition	NOUN
ftr-488	149	27	of	of	ADP
ftr-488	149	28	gains	gain	NOUN
ftr-488	149	29	(	(	PUNCT
ftr-488	149	30	more	more	ADJ
ftr-488	149	31	than	than	ADP
ftr-488	149	32	expected	expect	VERB
ftr-488	149	33	enjoyment	enjoyment	NOUN
ftr-488	149	34	)	)	PUNCT
ftr-488	149	35	in	in	ADP
ftr-488	149	36	addition	addition	NOUN
ftr-488	149	37	to	to	ADP
ftr-488	149	38	losses	loss	NOUN
ftr-488	149	39	.	.	PUNCT
ftr-488	150	1	since	since	SCONJ
ftr-488	150	2	i	i	PRON
ftr-488	150	3	believe	believe	VERB
ftr-488	150	4	this	this	PRON
ftr-488	150	5	is	be	AUX
ftr-488	150	6	unlikely	unlikely	ADJ
ftr-488	150	7	to	to	PART
ftr-488	150	8	occur	occur	VERB
ftr-488	150	9	,	,	PUNCT
ftr-488	150	10	i	i	PRON
ftr-488	150	11	ultimately	ultimately	ADV
ftr-488	150	12	conclude	conclude	VERB
ftr-488	150	13	that	that	SCONJ
ftr-488	150	14	regardless	regardless	ADV
ftr-488	150	15	of	of	ADP
ftr-488	150	16	whether	whether	SCONJ
ftr-488	150	17	in	in	ADP
ftr-488	150	18	principle	principle	NOUN
ftr-488	150	19	one	one	NUM
ftr-488	150	20	favors	favor	VERB
ftr-488	150	21	an	an	DET
ftr-488	150	22	ex	ex	NOUN
ftr-488	150	23	ante	ante	NOUN
ftr-488	150	24	or	or	CCONJ
ftr-488	150	25	ex	ex	PRON
ftr-488	150	26	post	post	NOUN
ftr-488	150	27	approach	approach	NOUN
ftr-488	150	28	to	to	ADP
ftr-488	150	29	measurement	measurement	NOUN
ftr-488	150	30	,	,	PUNCT
ftr-488	150	31	consumption	consumption	NOUN
ftr-488	150	32	should	should	AUX
ftr-488	150	33	normally	normally	ADV
ftr-488	150	34	be	be	AUX
ftr-488	150	35	measured	measure	VERB
ftr-488	150	36	ex	ex	PRON
ftr-488	150	37	ante	ante	NOUN
ftr-488	150	38	by	by	ADP
ftr-488	150	39	the	the	DET
ftr-488	150	40	amount	amount	NOUN
ftr-488	150	41	expended	expend	VERB
ftr-488	150	42	.	.	PUNCT
ftr-488	151	1	as	as	SCONJ
ftr-488	151	2	suggested	suggest	VERB
ftr-488	151	3	,	,	PUNCT
ftr-488	151	4	i	i	PRON
ftr-488	151	5	reach	reach	VERB
ftr-488	151	6	this	this	DET
ftr-488	151	7	result	result	NOUN
ftr-488	151	8	because	because	SCONJ
ftr-488	151	9	it	it	PRON
ftr-488	151	10	can	can	AUX
ftr-488	151	11	be	be	AUX
ftr-488	151	12	shown	show	VERB
ftr-488	151	13	that	that	SCONJ
ftr-488	151	14	for	for	ADP
ftr-488	151	15	administrative	administrative	ADJ
ftr-488	151	16	reasons	reason	NOUN
ftr-488	151	17	an	an	DET
ftr-488	151	18	ex	ex	NOUN
ftr-488	151	19	ante	ante	NOUN
ftr-488	151	20	approach	approach	NOUN
ftr-488	151	21	may	may	AUX
ftr-488	151	22	in	in	ADP
ftr-488	151	23	many	many	ADJ
ftr-488	151	24	instances	instance	NOUN
ftr-488	151	25	be	be	AUX
ftr-488	151	26	a	a	DET
ftr-488	151	27	better	well	ADJ
ftr-488	151	28	second	second	ADJ
ftr-488	151	29	best	good	ADJ
ftr-488	151	30	approximation	approximation	NOUN
ftr-488	151	31	of	of	ADP
ftr-488	151	32	actual	actual	ADJ
ftr-488	151	33	enjoyment	enjoyment	NOUN
ftr-488	151	34	than	than	ADP
ftr-488	151	35	an	an	DET
ftr-488	151	36	attempt	attempt	NOUN
ftr-488	151	37	to	to	PART
ftr-488	151	38	measure	measure	VERB
ftr-488	151	39	such	such	ADJ
ftr-488	151	40	enjoyment	enjoyment	NOUN
ftr-488	151	41	is	be	AUX
ftr-488	151	42	likely	likely	ADJ
ftr-488	151	43	to	to	PART
ftr-488	151	44	be	be	AUX
ftr-488	151	45	.	.	PUNCT
ftr-488	152	1	finally	finally	ADV
ftr-488	152	2	,	,	PUNCT
ftr-488	152	3	i	i	PRON
ftr-488	152	4	believe	believe	VERB
ftr-488	152	5	that	that	SCONJ
ftr-488	152	6	exemption	exemption	NOUN
ftr-488	152	7	for	for	ADP
ftr-488	152	8	insurance	insurance	NOUN
ftr-488	152	9	and	and	CCONJ
ftr-488	152	10	other	other	ADJ
ftr-488	152	11	recoveries	recovery	NOUN
ftr-488	152	12	can	can	AUX
ftr-488	152	13	generally	generally	ADV
ftr-488	152	14	be	be	AUX
ftr-488	152	15	reconciled	reconcile	VERB
ftr-488	152	16	with	with	ADP
ftr-488	152	17	nondeductibility	nondeductibility	NOUN
ftr-488	152	18	of	of	ADP
ftr-488	152	19	losses	loss	NOUN
ftr-488	152	20	for	for	ADP
ftr-488	152	21	those	those	PRON
ftr-488	152	22	who	who	PRON
ftr-488	152	23	are	be	AUX
ftr-488	152	24	not	not	PART
ftr-488	152	25	reimbursed	reimburse	VERB
ftr-488	152	26	.	.	PUNCT
ftr-488	153	1	because	because	SCONJ
ftr-488	153	2	the	the	DET
ftr-488	153	3	degree	degree	NOUN
ftr-488	153	4	of	of	ADP
ftr-488	153	5	comfort	comfort	NOUN
ftr-488	153	6	one	one	PRON
ftr-488	153	7	has	have	VERB
ftr-488	153	8	with	with	ADP
ftr-488	153	9	these	these	DET
ftr-488	153	10	suggestions	suggestion	NOUN
ftr-488	153	11	may	may	AUX
ftr-488	153	12	well	well	ADV
ftr-488	153	13	depend	depend	VERB
ftr-488	153	14	upon	upon	SCONJ
ftr-488	153	15	one	one	PRON
ftr-488	153	16	's	's	PART
ftr-488	153	17	view	view	NOUN
ftr-488	153	18	of	of	ADP
ftr-488	153	19	the	the	DET
ftr-488	153	20	ideal	ideal	ADJ
ftr-488	153	21	tax	tax	NOUN
ftr-488	153	22	base	base	NOUN
ftr-488	153	23	,	,	PUNCT
ftr-488	153	24	i	i	PRON
ftr-488	153	25	begin	begin	VERB
ftr-488	153	26	in	in	ADP
ftr-488	153	27	part	part	NOUN
ftr-488	153	28	ii	ii	NOUN
ftr-488	153	29	with	with	ADP
ftr-488	153	30	a	a	DET
ftr-488	153	31	discussion	discussion	NOUN
ftr-488	153	32	of	of	ADP
ftr-488	153	33	the	the	DET
ftr-488	153	34	"	"	PUNCT
ftr-488	153	35	correct	correct	ADJ
ftr-488	153	36	"	"	PUNCT
ftr-488	153	37	tax	tax	NOUN
ftr-488	153	38	base	base	NOUN
ftr-488	153	39	under	under	ADP
ftr-488	153	40	an	an	DET
ftr-488	153	41	income	income	NOUN
ftr-488	153	42	tax	tax	NOUN
ftr-488	153	43	.	.	PUNCT
ftr-488	154	1	although	although	SCONJ
ftr-488	154	2	i	i	PRON
ftr-488	154	3	deal	deal	VERB
ftr-488	154	4	with	with	ADP
ftr-488	154	5	the	the	DET
ftr-488	154	6	issue	issue	NOUN
ftr-488	154	7	on	on	ADP
ftr-488	154	8	the	the	DET
ftr-488	154	9	assumption	assumption	NOUN
ftr-488	154	10	that	that	SCONJ
ftr-488	154	11	we	we	PRON
ftr-488	154	12	continue	continue	VERB
ftr-488	154	13	the	the	DET
ftr-488	154	14	present	present	ADJ
ftr-488	154	15	income	income	NOUN
ftr-488	154	16	tax	tax	NOUN
ftr-488	154	17	base	base	NOUN
ftr-488	154	18	,	,	PUNCT
ftr-488	154	19	the	the	DET
ftr-488	154	20	question	question	NOUN
ftr-488	154	21	must	must	AUX
ftr-488	154	22	also	also	ADV
ftr-488	154	23	be	be	AUX
ftr-488	154	24	faced	face	VERB
ftr-488	154	25	under	under	ADP
ftr-488	154	26	a	a	DET
ftr-488	154	27	consumption	consumption	NOUN
ftr-488	154	28	tax	tax	NOUN
ftr-488	154	29	which	which	PRON
ftr-488	154	30	would	would	AUX
ftr-488	154	31	generally	generally	ADV
ftr-488	154	32	be	be	AUX
ftr-488	154	33	measured	measure	VERB
ftr-488	154	34	as	as	ADP
ftr-488	154	35	income	income	NOUN
ftr-488	154	36	plus	plus	CCONJ
ftr-488	154	37	or	or	CCONJ
ftr-488	154	38	minus	minus	ADP
ftr-488	154	39	the	the	DET
ftr-488	154	40	change	change	NOUN
ftr-488	154	41	in	in	ADP
ftr-488	154	42	savings	saving	NOUN
ftr-488	154	43	during	during	ADP
ftr-488	154	44	17	17	NUM
ftr-488	154	45	.	.	PUNCT
ftr-488	155	1	simons	simon	NOUN
ftr-488	155	2	,	,	PUNCT
ftr-488	155	3	supra	supra	PROPN
ftr-488	155	4	note	note	PROPN
ftr-488	155	5	1	1	NUM
ftr-488	155	6	,	,	PUNCT
ftr-488	155	7	at	at	ADP
ftr-488	155	8	139	139	NUM
ftr-488	155	9	;	;	PUNCT
ftr-488	155	10	see	see	VERB
ftr-488	155	11	mark	mark	PROPN
ftr-488	155	12	g.	g.	PROPN
ftr-488	155	13	kelman	kelman	PROPN
ftr-488	155	14	,	,	PUNCT
ftr-488	155	15	personal	personal	ADJ
ftr-488	155	16	deductions	deduction	NOUN
ftr-488	155	17	revisited	revisit	VERB
ftr-488	155	18	:	:	PUNCT
ftr-488	155	19	why	why	SCONJ
ftr-488	155	20	they	they	PRON
ftr-488	155	21	fit	fit	VERB
ftr-488	155	22	poorly	poorly	ADV
ftr-488	155	23	in	in	ADP
ftr-488	155	24	an	an	DET
ftr-488	155	25	"	"	PUNCT
ftr-488	155	26	ideal	ideal	ADJ
ftr-488	155	27	"	"	PUNCT
ftr-488	155	28	income	income	NOUN
ftr-488	155	29	tax	tax	NOUN
ftr-488	155	30	and	and	CCONJ
ftr-488	155	31	why	why	SCONJ
ftr-488	155	32	they	they	PRON
ftr-488	155	33	fit	fit	VERB
ftr-488	155	34	worse	bad	ADJ
ftr-488	155	35	in	in	ADP
ftr-488	155	36	a	a	DET
ftr-488	155	37	far	far	ADV
ftr-488	155	38	from	from	ADP
ftr-488	155	39	ideal	ideal	ADJ
ftr-488	155	40	world	world	NOUN
ftr-488	155	41	,	,	PUNCT
ftr-488	155	42	31	31	NUM
ftr-488	155	43	stan	stan	PROPN
ftr-488	155	44	.	.	PUNCT
ftr-488	156	1	l.	l.	PROPN
ftr-488	156	2	rev	rev	PROPN
ftr-488	156	3	.	.	PROPN
ftr-488	156	4	831	831	NUM
ftr-488	156	5	,	,	PUNCT
ftr-488	156	6	835	835	NUM
ftr-488	156	7	(	(	PUNCT
ftr-488	156	8	1979	1979	NUM
ftr-488	156	9	)	)	PUNCT
ftr-488	156	10	.	.	PUNCT
ftr-488	157	1	18	18	NUM
ftr-488	157	2	.	.	PUNCT
ftr-488	158	1	william	william	PROPN
ftr-488	158	2	d.	d.	PROPN
ftr-488	158	3	andrews	andrews	PROPN
ftr-488	158	4	,	,	PUNCT
ftr-488	158	5	personal	personal	ADJ
ftr-488	158	6	deductions	deduction	NOUN
ftr-488	158	7	in	in	ADP
ftr-488	158	8	an	an	DET
ftr-488	158	9	ideal	ideal	ADJ
ftr-488	158	10	income	income	NOUN
ftr-488	158	11	tax	tax	NOUN
ftr-488	158	12	,	,	PUNCT
ftr-488	158	13	86	86	NUM
ftr-488	158	14	harv	harv	NOUN
ftr-488	158	15	.	.	PUNCT
ftr-488	159	1	l.	l.	PROPN
ftr-488	159	2	rev	rev	PROPN
ftr-488	159	3	.	.	PROPN
ftr-488	159	4	309	309	NUM
ftr-488	159	5	,	,	PUNCT
ftr-488	159	6	313	313	NUM
ftr-488	159	7	(	(	PUNCT
ftr-488	159	8	1972	1972	NUM
ftr-488	159	9	)	)	PUNCT
ftr-488	159	10	.	.	PUNCT
ftr-488	160	1	according	accord	VERB
ftr-488	160	2	to	to	ADP
ftr-488	160	3	robert	robert	PROPN
ftr-488	160	4	m.	m.	PROPN
ftr-488	160	5	haig	haig	PROPN
ftr-488	160	6	:	:	PUNCT
ftr-488	160	7	modem	modem	PROPN
ftr-488	160	8	economic	economic	ADJ
ftr-488	160	9	analysis	analysis	NOUN
ftr-488	160	10	recognizes	recognize	VERB
ftr-488	160	11	that	that	SCONJ
ftr-488	160	12	fundamentally	fundamentally	ADV
ftr-488	160	13	income	income	NOUN
ftr-488	160	14	is	be	AUX
ftr-488	160	15	a	a	DET
ftr-488	160	16	flow	flow	NOUN
ftr-488	160	17	of	of	ADP
ftr-488	160	18	satisfactions	satisfaction	NOUN
ftr-488	160	19	,	,	PUNCT
ftr-488	160	20	of	of	ADP
ftr-488	160	21	intangible	intangible	ADJ
ftr-488	160	22	psychological	psychological	ADJ
ftr-488	160	23	experiences	experience	NOUN
ftr-488	160	24	....	....	PUNCT
ftr-488	161	1	if	if	SCONJ
ftr-488	161	2	one	one	PRON
ftr-488	161	3	spends	spend	VERB
ftr-488	161	4	his	his	PRON
ftr-488	161	5	dollar	dollar	NOUN
ftr-488	161	6	[	[	X
ftr-488	161	7	of	of	ADP
ftr-488	161	8	income	income	NOUN
ftr-488	161	9	]	]	PUNCT
ftr-488	161	10	for	for	ADP
ftr-488	161	11	something	something	PRON
ftr-488	161	12	more	more	ADV
ftr-488	161	13	durable	durable	ADJ
ftr-488	161	14	than	than	ADP
ftr-488	161	15	a	a	DET
ftr-488	161	16	dinner	dinner	NOUN
ftr-488	161	17	-	-	PUNCT
ftr-488	161	18	say	say	VERB
ftr-488	161	19	a	a	DET
ftr-488	161	20	book	book	NOUN
ftr-488	161	21	or	or	CCONJ
ftr-488	161	22	a	a	DET
ftr-488	161	23	pipe	pipe	NOUN
ftr-488	161	24	-	-	PUNCT
ftr-488	161	25	is	be	AUX
ftr-488	161	26	his	his	PRON
ftr-488	161	27	true	true	ADJ
ftr-488	161	28	income	income	NOUN
ftr-488	161	29	the	the	DET
ftr-488	161	30	book	book	NOUN
ftr-488	161	31	or	or	CCONJ
ftr-488	161	32	the	the	DET
ftr-488	161	33	pipe	pipe	NOUN
ftr-488	161	34	,	,	PUNCT
ftr-488	161	35	or	or	CCONJ
ftr-488	161	36	the	the	DET
ftr-488	161	37	series	series	NOUN
ftr-488	161	38	of	of	ADP
ftr-488	161	39	satisfactions	satisfaction	NOUN
ftr-488	161	40	or	or	CCONJ
ftr-488	161	41	"	"	PUNCT
ftr-488	161	42	usances	usance	NOUN
ftr-488	161	43	"	"	PUNCT
ftr-488	161	44	arising	arise	VERB
ftr-488	161	45	from	from	ADP
ftr-488	161	46	reading	read	VERB
ftr-488	161	47	the	the	DET
ftr-488	161	48	book	book	NOUN
ftr-488	161	49	or	or	CCONJ
ftr-488	161	50	smoking	smoke	VERB
ftr-488	161	51	the	the	DET
ftr-488	161	52	pipe	pipe	NOUN
ftr-488	161	53	?	?	PUNCT
ftr-488	162	1	there	there	PRON
ftr-488	162	2	is	be	VERB
ftr-488	162	3	no	no	DET
ftr-488	162	4	doubt	doubt	NOUN
ftr-488	162	5	as	as	ADP
ftr-488	162	6	to	to	ADP
ftr-488	162	7	the	the	DET
ftr-488	162	8	answer	answer	NOUN
ftr-488	162	9	....	....	PUNCT
ftr-488	163	1	a	a	DET
ftr-488	163	2	man	man	NOUN
ftr-488	163	3	strives	strive	VERB
ftr-488	163	4	for	for	ADP
ftr-488	163	5	the	the	DET
ftr-488	163	6	satisfaction	satisfaction	NOUN
ftr-488	163	7	of	of	ADP
ftr-488	163	8	his	his	PRON
ftr-488	163	9	wants	want	NOUN
ftr-488	163	10	and	and	CCONJ
ftr-488	163	11	desires	desire	NOUN
ftr-488	163	12	and	and	CCONJ
ftr-488	163	13	not	not	PART
ftr-488	163	14	for	for	ADP
ftr-488	163	15	objects	object	NOUN
ftr-488	163	16	for	for	ADP
ftr-488	163	17	their	their	PRON
ftr-488	163	18	own	own	ADJ
ftr-488	163	19	sake	sake	NOUN
ftr-488	163	20	.	.	PUNCT
ftr-488	164	1	robert	robert	PROPN
ftr-488	164	2	m.	m.	PROPN
ftr-488	164	3	haig	haig	PROPN
ftr-488	164	4	,	,	PUNCT
ftr-488	164	5	the	the	DET
ftr-488	164	6	concept	concept	NOUN
ftr-488	164	7	of	of	ADP
ftr-488	164	8	income	income	NOUN
ftr-488	164	9	-	-	PUNCT
ftr-488	164	10	economic	economic	ADJ
ftr-488	164	11	and	and	CCONJ
ftr-488	164	12	legal	legal	ADJ
ftr-488	164	13	aspects	aspect	NOUN
ftr-488	164	14	,	,	PUNCT
ftr-488	164	15	in	in	ADP
ftr-488	164	16	readings	reading	NOUN
ftr-488	164	17	in	in	ADP
ftr-488	164	18	the	the	DET
ftr-488	164	19	economics	economic	NOUN
ftr-488	164	20	of	of	ADP
ftr-488	164	21	taxation	taxation	NOUN
ftr-488	164	22	54	54	NUM
ftr-488	164	23	,	,	PUNCT
ftr-488	164	24	55	55	NUM
ftr-488	164	25	(	(	PUNCT
ftr-488	164	26	r.	r.	PROPN
ftr-488	164	27	musgrave	musgrave	PROPN
ftr-488	164	28	&	&	CCONJ
ftr-488	164	29	c.	c.	PROPN
ftr-488	164	30	shoup	shoup	PROPN
ftr-488	164	31	eds	eds	PROPN
ftr-488	164	32	.	.	PROPN
ftr-488	164	33	1959	1959	NUM
ftr-488	164	34	)	)	PUNCT
ftr-488	164	35	.	.	PUNCT
ftr-488	165	1	nvot	nvot	PROPN
ftr-488	165	2	.	.	PUNCT
ftr-488	166	1	1:1	1:1	NUM
ftr-488	166	2	valuing	value	VERB
ftr-488	166	3	personal	personal	ADJ
ftr-488	166	4	consmnaption	consmnaption	NOUN
ftr-488	166	5	the	the	DET
ftr-488	166	6	year	year	NOUN
ftr-488	166	7	.	.	PUNCT
ftr-488	166	8	'	'	PUNCT
ftr-488	167	1	9	9	NUM
ftr-488	167	2	i	i	PRON
ftr-488	167	3	then	then	ADV
ftr-488	167	4	turn	turn	VERB
ftr-488	167	5	in	in	ADP
ftr-488	167	6	part	part	NOUN
ftr-488	167	7	iii	iii	NUM
ftr-488	167	8	to	to	ADP
ftr-488	167	9	the	the	DET
ftr-488	167	10	implementation	implementation	NOUN
ftr-488	167	11	of	of	ADP
ftr-488	167	12	the	the	DET
ftr-488	167	13	ex	ex	X
ftr-488	167	14	ante	ante	NOUN
ftr-488	167	15	and	and	CCONJ
ftr-488	167	16	expost	expost	NOUN
ftr-488	167	17	alternatives	alternative	NOUN
ftr-488	167	18	without	without	ADP
ftr-488	167	19	regard	regard	NOUN
ftr-488	167	20	to	to	ADP
ftr-488	167	21	the	the	DET
ftr-488	167	22	possibility	possibility	NOUN
ftr-488	167	23	of	of	ADP
ftr-488	167	24	recoveries	recovery	NOUN
ftr-488	167	25	of	of	ADP
ftr-488	167	26	loss	loss	NOUN
ftr-488	167	27	from	from	ADP
ftr-488	167	28	insurance	insurance	NOUN
ftr-488	167	29	,	,	PUNCT
ftr-488	167	30	tortfeasors	tortfeasor	NOUN
ftr-488	167	31	or	or	CCONJ
ftr-488	167	32	otherwise	otherwise	ADV
ftr-488	167	33	.	.	PUNCT
ftr-488	168	1	in	in	ADP
ftr-488	168	2	part	part	NOUN
ftr-488	168	3	iv	iv	NUM
ftr-488	168	4	,	,	PUNCT
ftr-488	168	5	i	i	PRON
ftr-488	168	6	explore	explore	VERB
ftr-488	168	7	the	the	DET
ftr-488	168	8	treatment	treatment	NOUN
ftr-488	168	9	of	of	ADP
ftr-488	168	10	such	such	ADJ
ftr-488	168	11	recoveries	recovery	NOUN
ftr-488	168	12	.	.	PUNCT
ftr-488	169	1	part	part	NOUN
ftr-488	169	2	v	v	ADP
ftr-488	169	3	,	,	PUNCT
ftr-488	169	4	which	which	PRON
ftr-488	169	5	concludes	conclude	VERB
ftr-488	169	6	with	with	ADP
ftr-488	169	7	a	a	DET
ftr-488	169	8	brief	brief	ADJ
ftr-488	169	9	discussion	discussion	NOUN
ftr-488	169	10	of	of	ADP
ftr-488	169	11	insurance	insurance	NOUN
ftr-488	169	12	to	to	PART
ftr-488	169	13	protect	protect	VERB
ftr-488	169	14	against	against	ADP
ftr-488	169	15	loss	loss	NOUN
ftr-488	169	16	of	of	ADP
ftr-488	169	17	income	income	NOUN
ftr-488	169	18	,	,	PUNCT
ftr-488	169	19	explores	explore	VERB
ftr-488	169	20	whether	whether	SCONJ
ftr-488	169	21	insurance	insurance	NOUN
ftr-488	169	22	raises	raise	VERB
ftr-488	169	23	total	total	ADJ
ftr-488	169	24	utility	utility	NOUN
ftr-488	169	25	by	by	ADP
ftr-488	169	26	providing	provide	VERB
ftr-488	169	27	security	security	NOUN
ftr-488	169	28	and	and	CCONJ
ftr-488	169	29	peace	peace	NOUN
ftr-488	169	30	of	of	ADP
ftr-488	169	31	mind	mind	NOUN
ftr-488	169	32	.	.	PUNCT
ftr-488	170	1	ii	ii	PROPN
ftr-488	170	2	.	.	PUNCT
ftr-488	171	1	choosing	choose	VERB
ftr-488	171	2	the	the	DET
ftr-488	171	3	"	"	PUNCT
ftr-488	171	4	proper	proper	ADJ
ftr-488	171	5	"	"	PUNCT
ftr-488	171	6	tax	tax	NOUN
ftr-488	171	7	base	base	NOUN
ftr-488	171	8	i	i	PRON
ftr-488	171	9	begin	begin	VERB
ftr-488	171	10	by	by	ADP
ftr-488	171	11	considering	consider	VERB
ftr-488	171	12	whether	whether	SCONJ
ftr-488	171	13	the	the	DET
ftr-488	171	14	reason	reason	NOUN
ftr-488	171	15	income	income	NOUN
ftr-488	171	16	is	be	AUX
ftr-488	171	17	chosen	choose	VERB
ftr-488	171	18	as	as	ADP
ftr-488	171	19	a	a	DET
ftr-488	171	20	tax	tax	NOUN
ftr-488	171	21	base	base	NOUN
ftr-488	171	22	can	can	AUX
ftr-488	171	23	help	help	VERB
ftr-488	171	24	determine	determine	VERB
ftr-488	171	25	how	how	SCONJ
ftr-488	171	26	income	income	NOUN
ftr-488	171	27	should	should	AUX
ftr-488	171	28	be	be	AUX
ftr-488	171	29	defined	define	VERB
ftr-488	171	30	.	.	PUNCT
ftr-488	172	1	some	some	DET
ftr-488	172	2	view	view	NOUN
ftr-488	172	3	income	income	NOUN
ftr-488	172	4	as	as	ADP
ftr-488	172	5	the	the	DET
ftr-488	172	6	best	good	ADJ
ftr-488	172	7	indicator	indicator	NOUN
ftr-488	172	8	of	of	ADP
ftr-488	172	9	ability	ability	NOUN
ftr-488	172	10	to	to	PART
ftr-488	172	11	pay	pay	VERB
ftr-488	172	12	for	for	ADP
ftr-488	172	13	the	the	DET
ftr-488	172	14	cost	cost	NOUN
ftr-488	172	15	of	of	ADP
ftr-488	172	16	govemmentz	govemmentz	PROPN
ftr-488	172	17	)	)	PUNCT
ftr-488	172	18	they	they	PRON
ftr-488	172	19	sometimes	sometimes	ADV
ftr-488	172	20	assert	assert	VERB
ftr-488	172	21	that	that	SCONJ
ftr-488	172	22	the	the	DET
ftr-488	172	23	tax	tax	NOUN
ftr-488	172	24	rates	rate	NOUN
ftr-488	172	25	should	should	AUX
ftr-488	172	26	be	be	AUX
ftr-488	172	27	set	set	VERB
ftr-488	172	28	to	to	PART
ftr-488	172	29	extract	extract	VERB
ftr-488	172	30	an	an	DET
ftr-488	172	31	equal	equal	ADJ
ftr-488	172	32	level	level	NOUN
ftr-488	172	33	of	of	ADP
ftr-488	172	34	personal	personal	ADJ
ftr-488	172	35	sacrifice	sacrifice	NOUN
ftr-488	172	36	.	.	PUNCT
ftr-488	173	1	2	2	X
ftr-488	173	2	'	'	PUNCT
ftr-488	173	3	by	by	ADP
ftr-488	173	4	itself	itself	PRON
ftr-488	173	5	"	"	PUNCT
ftr-488	173	6	equality	equality	NOUN
ftr-488	173	7	of	of	ADP
ftr-488	173	8	sacrifice	sacrifice	NOUN
ftr-488	173	9	"	"	PUNCT
ftr-488	173	10	is	be	AUX
ftr-488	173	11	an	an	DET
ftr-488	173	12	ambiguous	ambiguous	ADJ
ftr-488	173	13	term	term	NOUN
ftr-488	173	14	.	.	PUNCT
ftr-488	174	1	it	it	PRON
ftr-488	174	2	can	can	AUX
ftr-488	174	3	either	either	ADV
ftr-488	174	4	mean	mean	VERB
ftr-488	174	5	that	that	SCONJ
ftr-488	174	6	the	the	DET
ftr-488	174	7	loss	loss	NOUN
ftr-488	174	8	of	of	ADP
ftr-488	174	9	units	unit	NOUN
ftr-488	174	10	of	of	ADP
ftr-488	174	11	utility	utility	NOUN
ftr-488	174	12	demanded	demand	VERB
ftr-488	174	13	of	of	ADP
ftr-488	174	14	each	each	DET
ftr-488	174	15	individual	individual	NOUN
ftr-488	174	16	be	be	AUX
ftr-488	174	17	equal	equal	ADJ
ftr-488	174	18	(	(	PUNCT
ftr-488	174	19	"	"	PUNCT
ftr-488	174	20	equal	equal	ADJ
ftr-488	174	21	sacrifice	sacrifice	NOUN
ftr-488	174	22	"	"	PUNCT
ftr-488	174	23	)	)	PUNCT
ftr-488	174	24	or	or	CCONJ
ftr-488	174	25	that	that	SCONJ
ftr-488	174	26	each	each	DET
ftr-488	174	27	taxpayer	taxpayer	NOUN
ftr-488	174	28	should	should	AUX
ftr-488	174	29	be	be	AUX
ftr-488	174	30	required	require	VERB
ftr-488	174	31	to	to	PART
ftr-488	174	32	give	give	VERB
ftr-488	174	33	up	up	ADP
ftr-488	174	34	an	an	DET
ftr-488	174	35	equal	equal	ADJ
ftr-488	174	36	percentage	percentage	NOUN
ftr-488	174	37	of	of	ADP
ftr-488	174	38	total	total	ADJ
ftr-488	174	39	utility	utility	NOUN
ftr-488	174	40	derived	derive	VERB
ftr-488	174	41	from	from	ADP
ftr-488	174	42	income	income	NOUN
ftr-488	174	43	(	(	PUNCT
ftr-488	174	44	"	"	PUNCT
ftr-488	174	45	proportionate	proportionate	ADJ
ftr-488	174	46	sacrifice	sacrifice	NOUN
ftr-488	174	47	"	"	PUNCT
ftr-488	174	48	)	)	PUNCT
ftr-488	174	49	.	.	PUNCT
ftr-488	175	1	if	if	SCONJ
ftr-488	175	2	utility	utility	NOUN
ftr-488	175	3	per	per	ADP
ftr-488	175	4	dollar	dollar	NOUN
ftr-488	175	5	of	of	ADP
ftr-488	175	6	expenditure	expenditure	NOUN
ftr-488	175	7	declines	decline	NOUN
ftr-488	175	8	as	as	ADP
ftr-488	175	9	income	income	NOUN
ftr-488	175	10	rises	rise	NOUN
ftr-488	175	11	,	,	PUNCT
ftr-488	175	12	the	the	DET
ftr-488	175	13	latter	latter	ADJ
ftr-488	175	14	interpretation	interpretation	NOUN
ftr-488	175	15	would	would	AUX
ftr-488	175	16	require	require	VERB
ftr-488	175	17	progressive	progressive	ADJ
ftr-488	175	18	rates	rate	NOUN
ftr-488	175	19	.	.	PUNCT
ftr-488	176	1	others	other	NOUN
ftr-488	176	2	have	have	AUX
ftr-488	176	3	more	more	ADV
ftr-488	176	4	explicitly	explicitly	ADV
ftr-488	176	5	focused	focus	VERB
ftr-488	176	6	on	on	ADP
ftr-488	176	7	the	the	DET
ftr-488	176	8	role	role	NOUN
ftr-488	176	9	of	of	ADP
ftr-488	176	10	the	the	DET
ftr-488	176	11	income	income	NOUN
ftr-488	176	12	tax	tax	NOUN
ftr-488	176	13	in	in	ADP
ftr-488	176	14	redistributing	redistribute	VERB
ftr-488	176	15	society	society	NOUN
ftr-488	176	16	's	's	PART
ftr-488	176	17	resources	resource	NOUN
ftr-488	176	18	.	.	PUNCT
ftr-488	177	1	according	accord	VERB
ftr-488	177	2	to	to	ADP
ftr-488	177	3	professor	professor	PROPN
ftr-488	177	4	alvin	alvin	PROPN
ftr-488	177	5	c.	c.	PROPN
ftr-488	177	6	warren	warren	PROPN
ftr-488	177	7	,	,	PUNCT
ftr-488	177	8	"	"	PUNCT
ftr-488	177	9	an	an	DET
ftr-488	177	10	income	income	NOUN
ftr-488	177	11	tax	tax	NOUN
ftr-488	177	12	serves	serve	VERB
ftr-488	177	13	to	to	PART
ftr-488	177	14	deflect	deflect	VERB
ftr-488	177	15	to	to	ADP
ftr-488	177	16	the	the	DET
ftr-488	177	17	government	government	NOUN
ftr-488	177	18	,	,	PUNCT
ftr-488	177	19	for	for	ADP
ftr-488	177	20	the	the	DET
ftr-488	177	21	purpose	purpose	NOUN
ftr-488	177	22	of	of	ADP
ftr-488	177	23	providing	provide	VERB
ftr-488	177	24	for	for	ADP
ftr-488	177	25	public	public	ADJ
ftr-488	177	26	goods	good	NOUN
ftr-488	177	27	and	and	CCONJ
ftr-488	177	28	for	for	ADP
ftr-488	177	29	distribution	distribution	NOUN
ftr-488	177	30	of	of	ADP
ftr-488	177	31	the	the	DET
ftr-488	177	32	remainder	remainder	NOUN
ftr-488	177	33	,	,	PUNCT
ftr-488	177	34	a	a	DET
ftr-488	177	35	progressive	progressive	ADJ
ftr-488	177	36	portion	portion	NOUN
ftr-488	177	37	of	of	ADP
ftr-488	177	38	each	each	DET
ftr-488	177	39	citizen	citizen	NOUN
ftr-488	177	40	's	's	PART
ftr-488	177	41	share	share	NOUN
ftr-488	177	42	of	of	ADP
ftr-488	177	43	the	the	DET
ftr-488	177	44	product	product	NOUN
ftr-488	177	45	otherwise	otherwise	ADV
ftr-488	177	46	allocated	allocate	VERB
ftr-488	177	47	to	to	ADP
ftr-488	177	48	him	he	PRON
ftr-488	177	49	by	by	ADP
ftr-488	177	50	transfers	transfer	NOUN
ftr-488	177	51	and	and	CCONJ
ftr-488	177	52	the	the	DET
ftr-488	177	53	marketplace	marketplace	NOUN
ftr-488	177	54	.	.	PUNCT
ftr-488	178	1	"	"	PUNCT
ftr-488	178	2	'	'	PUNCT
ftr-488	178	3	professor	professor	NOUN
ftr-488	178	4	thomas	thomas	PROPN
ftr-488	178	5	griffith	griffith	PROPN
ftr-488	178	6	,	,	PUNCT
ftr-488	178	7	expressing	express	VERB
ftr-488	178	8	a	a	DET
ftr-488	178	9	similar	similar	ADJ
ftr-488	178	10	view	view	NOUN
ftr-488	178	11	,	,	PUNCT
ftr-488	178	12	explicitly	explicitly	ADV
ftr-488	178	13	grounds	ground	VERB
ftr-488	178	14	his	his	PRON
ftr-488	178	15	proposals	proposal	NOUN
ftr-488	178	16	upon	upon	SCONJ
ftr-488	178	17	principles	principle	NOUN
ftr-488	178	18	of	of	ADP
ftr-488	178	19	distributive	distributive	ADJ
ftr-488	178	20	justice.24	justice.24	NOUN
ftr-488	178	21	he	he	PRON
ftr-488	178	22	offers	offer	VERB
ftr-488	178	23	two	two	NUM
ftr-488	178	24	notions	notion	NOUN
ftr-488	178	25	of	of	ADP
ftr-488	178	26	welfare	welfare	NOUN
ftr-488	178	27	maximization	maximization	NOUN
ftr-488	178	28	for	for	ADP
ftr-488	178	29	consideration	consideration	NOUN
ftr-488	178	30	:	:	PUNCT
ftr-488	178	31	19	19	NUM
ftr-488	178	32	.	.	X
ftr-488	178	33	see	see	VERB
ftr-488	178	34	william	william	PROPN
ftr-488	178	35	d.	d.	PROPN
ftr-488	178	36	andrews	andrews	PROPN
ftr-488	178	37	,	,	PUNCT
ftr-488	178	38	a	a	DET
ftr-488	178	39	consumption	consumption	NOUN
ftr-488	178	40	-	-	PUNCT
ftr-488	178	41	type	type	NOUN
ftr-488	178	42	or	or	CCONJ
ftr-488	178	43	cash	cash	NOUN
ftr-488	178	44	flow	flow	NOUN
ftr-488	178	45	personal	personal	ADJ
ftr-488	178	46	income	income	NOUN
ftr-488	178	47	tax	tax	NOUN
ftr-488	178	48	,	,	PUNCT
ftr-488	178	49	87	87	NUM
ftr-488	178	50	harv	harv	NOUN
ftr-488	178	51	.	.	PUNCT
ftr-488	179	1	l.	l.	PROPN
ftr-488	179	2	rev	rev	PROPN
ftr-488	179	3	.	.	PROPN
ftr-488	179	4	1113	1113	NUM
ftr-488	179	5	,	,	PUNCT
ftr-488	179	6	1149	1149	NUM
ftr-488	179	7	(	(	PUNCT
ftr-488	179	8	1974	1974	NUM
ftr-488	179	9	)	)	PUNCT
ftr-488	179	10	.	.	PUNCT
ftr-488	180	1	under	under	ADP
ftr-488	180	2	the	the	DET
ftr-488	180	3	andrews	andrews	PROPN
ftr-488	180	4	proposal	proposal	NOUN
ftr-488	180	5	.	.	PUNCT
ftr-488	181	1	the	the	DET
ftr-488	181	2	tax	tax	NOUN
ftr-488	181	3	base	base	NOUN
ftr-488	181	4	would	would	AUX
ftr-488	181	5	be	be	AUX
ftr-488	181	6	more	more	ADV
ftr-488	181	7	or	or	CCONJ
ftr-488	181	8	less	less	ADJ
ftr-488	181	9	as	as	SCONJ
ftr-488	181	10	it	it	PRON
ftr-488	181	11	is	be	AUX
ftr-488	181	12	now	now	ADV
ftr-488	181	13	decreased	decrease	VERB
ftr-488	181	14	by	by	ADP
ftr-488	181	15	any	any	DET
ftr-488	181	16	addition	addition	NOUN
ftr-488	181	17	to	to	ADP
ftr-488	181	18	savings	saving	NOUN
ftr-488	181	19	or	or	CCONJ
ftr-488	181	20	increased	increase	VERB
ftr-488	181	21	by	by	ADP
ftr-488	181	22	withdrawal	withdrawal	NOUN
ftr-488	181	23	from	from	ADP
ftr-488	181	24	savings	saving	NOUN
ftr-488	181	25	.	.	PUNCT
ftr-488	182	1	20	20	NUM
ftr-488	182	2	.	.	PUNCT
ftr-488	182	3	see	see	VERB
ftr-488	182	4	generally	generally	ADV
ftr-488	182	5	,	,	PUNCT
ftr-488	182	6	joseph	joseph	PROPN
ftr-488	182	7	bankman	bankman	PROPN
ftr-488	182	8	&	&	CCONJ
ftr-488	182	9	thomas	thomas	PROPN
ftr-488	182	10	griffith	griffith	PROPN
ftr-488	182	11	.	.	PUNCT
ftr-488	183	1	social	social	ADJ
ftr-488	183	2	welfare	welfare	NOUN
ftr-488	183	3	and	and	CCONJ
ftr-488	183	4	the	the	DET
ftr-488	183	5	rate	rate	NOUN
ftr-488	183	6	structure	structure	NOUN
ftr-488	183	7	:	:	PUNCT
ftr-488	183	8	a	a	DET
ftr-488	183	9	new	new	ADJ
ftr-488	183	10	look	look	NOUN
ftr-488	183	11	at	at	ADP
ftr-488	183	12	progressive	progressive	ADJ
ftr-488	183	13	taxation	taxation	NOUN
ftr-488	183	14	,	,	PUNCT
ftr-488	183	15	75	75	NUM
ftr-488	183	16	cal	cal	NOUN
ftr-488	183	17	.	.	PUNCT
ftr-488	184	1	l.	l.	PROPN
ftr-488	184	2	rev	rev	PROPN
ftr-488	184	3	.	.	PROPN
ftr-488	184	4	1905	1905	NUM
ftr-488	184	5	(	(	PUNCT
ftr-488	184	6	1987	1987	NUM
ftr-488	184	7	)	)	PUNCT
ftr-488	184	8	.	.	PUNCT
ftr-488	185	1	21	21	NUM
ftr-488	185	2	.	.	PUNCT
ftr-488	186	1	for	for	ADP
ftr-488	186	2	those	those	PRON
ftr-488	186	3	who	who	PRON
ftr-488	186	4	view	view	VERB
ftr-488	186	5	the	the	DET
ftr-488	186	6	payment	payment	NOUN
ftr-488	186	7	of	of	ADP
ftr-488	186	8	taxes	taxis	NOUN
ftr-488	186	9	as	as	ADP
ftr-488	186	10	a	a	DET
ftr-488	186	11	"	"	PUNCT
ftr-488	186	12	coerced	coerced	ADJ
ftr-488	186	13	contribution	contribution	NOUN
ftr-488	186	14	to	to	ADP
ftr-488	186	15	the	the	DET
ftr-488	186	16	government	government	NOUN
ftr-488	186	17	...	...	PUNCT
ftr-488	186	18	a	a	DET
ftr-488	186	19	confiscation	confiscation	NOUN
ftr-488	186	20	of	of	ADP
ftr-488	186	21	property	property	NOUN
ftr-488	186	22	,	,	PUNCT
ftr-488	186	23	"	"	PUNCT
ftr-488	186	24	the	the	DET
ftr-488	186	25	equality	equality	NOUN
ftr-488	186	26	of	of	ADP
ftr-488	186	27	sacrifice	sacrifice	NOUN
ftr-488	186	28	argument	argument	NOUN
ftr-488	186	29	assures	assure	VERB
ftr-488	186	30	that	that	SCONJ
ftr-488	186	31	the	the	DET
ftr-488	186	32	pain	pain	NOUN
ftr-488	186	33	associated	associate	VERB
ftr-488	186	34	with	with	ADP
ftr-488	186	35	taxes	taxis	NOUN
ftr-488	186	36	is	be	AUX
ftr-488	186	37	apportioned	apportion	VERB
ftr-488	186	38	equitably	equitably	ADV
ftr-488	186	39	.	.	PUNCT
ftr-488	187	1	walter	walter	PROPN
ftr-488	187	2	j.	j.	PROPN
ftr-488	187	3	blum	blum	PROPN
ftr-488	187	4	&	&	CCONJ
ftr-488	187	5	harry	harry	PROPN
ftr-488	187	6	kalven	kalven	PROPN
ftr-488	187	7	.	.	PUNCT
ftr-488	188	1	jr	jr	PROPN
ftr-488	188	2	.	.	PROPN
ftr-488	188	3	,	,	PUNCT
ftr-488	188	4	the	the	DET
ftr-488	188	5	uneasy	uneasy	ADJ
ftr-488	188	6	case	case	NOUN
ftr-488	188	7	for	for	ADP
ftr-488	188	8	progressive	progressive	ADJ
ftr-488	188	9	taxation	taxation	NOUN
ftr-488	188	10	,	,	PUNCT
ftr-488	188	11	19	19	NUM
ftr-488	188	12	u.	u.	NOUN
ftr-488	188	13	chi	chi	PROPN
ftr-488	188	14	.	.	PUNCT
ftr-488	189	1	l.	l.	PROPN
ftr-488	189	2	rev	rev	PROPN
ftr-488	189	3	.	.	PROPN
ftr-488	190	1	417	417	NUM
ftr-488	190	2	,	,	PUNCT
ftr-488	190	3	455	455	NUM
ftr-488	190	4	(	(	PUNCT
ftr-488	190	5	1952	1952	NUM
ftr-488	190	6	)	)	PUNCT
ftr-488	190	7	.	.	PUNCT
ftr-488	191	1	generally	generally	ADV
ftr-488	191	2	,	,	PUNCT
ftr-488	191	3	this	this	DET
ftr-488	191	4	argument	argument	NOUN
ftr-488	191	5	ignores	ignore	VERB
ftr-488	191	6	the	the	DET
ftr-488	191	7	government	government	NOUN
ftr-488	191	8	benefits	benefit	NOUN
ftr-488	191	9	originating	originate	VERB
ftr-488	191	10	from	from	ADP
ftr-488	191	11	taxation	taxation	NOUN
ftr-488	191	12	and	and	CCONJ
ftr-488	191	13	concentrates	concentrate	VERB
ftr-488	191	14	on	on	ADP
ftr-488	191	15	the	the	DET
ftr-488	191	16	sacrifices	sacrifice	NOUN
ftr-488	191	17	taxes	taxis	NOUN
ftr-488	191	18	entail	entail	VERB
ftr-488	191	19	.	.	PUNCT
ftr-488	192	1	22	22	NUM
ftr-488	192	2	.	.	PUNCT
ftr-488	193	1	i	i	PRON
ftr-488	193	2	d.	d.	PROPN
ftr-488	193	3	at	at	ADP
ftr-488	193	4	457	457	NUM
ftr-488	193	5	.	.	PUNCT
ftr-488	194	1	23	23	NUM
ftr-488	194	2	.	.	PUNCT
ftr-488	195	1	alvin	alvin	PROPN
ftr-488	195	2	warren	warren	PROPN
ftr-488	195	3	,	,	PUNCT
ftr-488	195	4	would	would	AUX
ftr-488	195	5	a	a	DET
ftr-488	195	6	consumption	consumption	NOUN
ftr-488	195	7	tax	tax	NOUN
ftr-488	195	8	be	be	AUX
ftr-488	195	9	fairer	fair	ADJ
ftr-488	195	10	than	than	ADP
ftr-488	195	11	an	an	DET
ftr-488	195	12	income	income	NOUN
ftr-488	195	13	tax	tax	NOUN
ftr-488	195	14	?	?	PUNCT
ftr-488	195	15	.	.	PUNCT
ftr-488	196	1	89	89	NUM
ftr-488	196	2	yale	yale	PROPN
ftr-488	196	3	l.j	l.j	PROPN
ftr-488	196	4	.	.	PROPN
ftr-488	196	5	1081	1081	NUM
ftr-488	196	6	,	,	PUNCT
ftr-488	196	7	1090	1090	NUM
ftr-488	196	8	(	(	PUNCT
ftr-488	196	9	1980	1980	NUM
ftr-488	196	10	)	)	PUNCT
ftr-488	196	11	.	.	PUNCT
ftr-488	197	1	24	24	NUM
ftr-488	197	2	.	.	PUNCT
ftr-488	198	1	thomas	thomas	PROPN
ftr-488	198	2	d.	d.	PROPN
ftr-488	198	3	griffith	griffith	PROPN
ftr-488	198	4	.	.	PUNCT
ftr-488	199	1	theories	theory	NOUN
ftr-488	199	2	of	of	ADP
ftr-488	199	3	personal	personal	ADJ
ftr-488	199	4	deductions	deduction	NOUN
ftr-488	199	5	in	in	ADP
ftr-488	199	6	the	the	DET
ftr-488	199	7	income	income	NOUN
ftr-488	199	8	tax	tax	NOUN
ftr-488	199	9	.	.	PUNCT
ftr-488	200	1	40	40	NUM
ftr-488	200	2	hastings	hastings	PROPN
ftr-488	200	3	lj	lj	PROPN
ftr-488	200	4	.	.	PROPN
ftr-488	200	5	343	343	NUM
ftr-488	200	6	,	,	PUNCT
ftr-488	200	7	345	345	NUM
ftr-488	200	8	(	(	PUNCT
ftr-488	200	9	1989	1989	NUM
ftr-488	200	10	)	)	PUNCT
ftr-488	200	11	.	.	PUNCT
ftr-488	201	1	griffith	griffith	PROPN
ftr-488	201	2	criticizes	criticize	VERB
ftr-488	201	3	professors	professor	NOUN
ftr-488	201	4	kelman	kelman	PROPN
ftr-488	201	5	and	and	CCONJ
ftr-488	201	6	andrews	andrews	PROPN
ftr-488	201	7	for	for	ADP
ftr-488	201	8	not	not	PART
ftr-488	201	9	1992	1992	NUM
ftr-488	201	10	]	]	PUNCT
ftr-488	201	11	florida	florida	PROPN
ftr-488	201	12	tax	tax	NOUN
ftr-488	201	13	review	review	NOUN
ftr-488	201	14	maximizing	maximize	VERB
ftr-488	201	15	total	total	ADJ
ftr-488	201	16	societal	societal	ADJ
ftr-488	201	17	welfare	welfare	NOUN
ftr-488	201	18	,	,	PUNCT
ftr-488	201	19	utilitarianism	utilitarianism	NOUN
ftr-488	201	20	,	,	PUNCT
ftr-488	201	21	or	or	CCONJ
ftr-488	201	22	improving	improve	VERB
ftr-488	201	23	the	the	DET
ftr-488	201	24	lot	lot	NOUN
ftr-488	201	25	of	of	ADP
ftr-488	201	26	the	the	DET
ftr-488	201	27	least	least	ADJ
ftr-488	201	28	well	well	NOUN
ftr-488	201	29	-	-	PUNCT
ftr-488	201	30	off	off	ADP
ftr-488	201	31	member	member	NOUN
ftr-488	201	32	of	of	ADP
ftr-488	201	33	society	society	NOUN
ftr-488	201	34	,	,	PUNCT
ftr-488	201	35	the	the	DET
ftr-488	201	36	rawlsian	rawlsian	ADJ
ftr-488	201	37	maximin	maximin	NOUN
ftr-488	201	38	.	.	PUNCT
ftr-488	202	1	5	5	NUM
ftr-488	202	2	griffith	griffith	PROPN
ftr-488	202	3	's	's	PART
ftr-488	202	4	model	model	NOUN
ftr-488	202	5	assumes	assume	VERB
ftr-488	202	6	that	that	SCONJ
ftr-488	202	7	the	the	DET
ftr-488	202	8	marginal	marginal	ADJ
ftr-488	202	9	utility	utility	NOUN
ftr-488	202	10	from	from	ADP
ftr-488	202	11	any	any	DET
ftr-488	202	12	given	give	VERB
ftr-488	202	13	expenditure	expenditure	NOUN
ftr-488	202	14	declines	decline	NOUN
ftr-488	202	15	as	as	SCONJ
ftr-488	202	16	income	income	NOUN
ftr-488	202	17	rises	rise	NOUN
ftr-488	202	18	and	and	CCONJ
ftr-488	202	19	is	be	AUX
ftr-488	202	20	the	the	DET
ftr-488	202	21	same	same	ADJ
ftr-488	202	22	for	for	ADP
ftr-488	202	23	all	all	DET
ftr-488	202	24	individuals	individual	NOUN
ftr-488	202	25	at	at	ADP
ftr-488	202	26	any	any	DET
ftr-488	202	27	income	income	NOUN
ftr-488	202	28	level.26	level.26	NOUN
ftr-488	202	29	if	if	SCONJ
ftr-488	202	30	the	the	DET
ftr-488	202	31	tax	tax	NOUN
ftr-488	202	32	is	be	AUX
ftr-488	202	33	to	to	PART
ftr-488	202	34	be	be	AUX
ftr-488	202	35	assessed	assess	VERB
ftr-488	202	36	so	so	SCONJ
ftr-488	202	37	as	as	SCONJ
ftr-488	202	38	to	to	PART
ftr-488	202	39	cause	cause	VERB
ftr-488	202	40	the	the	DET
ftr-488	202	41	minimum	minimum	ADJ
ftr-488	202	42	reduction	reduction	NOUN
ftr-488	202	43	of	of	ADP
ftr-488	202	44	total	total	ADJ
ftr-488	202	45	individual	individual	ADJ
ftr-488	202	46	utility	utility	NOUN
ftr-488	202	47	,	,	PUNCT
ftr-488	202	48	it	it	PRON
ftr-488	202	49	follows	follow	VERB
ftr-488	202	50	that	that	SCONJ
ftr-488	202	51	,	,	PUNCT
ftr-488	202	52	except	except	SCONJ
ftr-488	202	53	for	for	ADP
ftr-488	202	54	incentive	incentive	NOUN
ftr-488	202	55	effects	effect	NOUN
ftr-488	202	56	,	,	PUNCT
ftr-488	202	57	the	the	DET
ftr-488	202	58	tax	tax	NOUN
ftr-488	202	59	rate	rate	NOUN
ftr-488	202	60	would	would	AUX
ftr-488	202	61	be	be	AUX
ftr-488	202	62	100	100	NUM
ftr-488	202	63	%	%	NOUN
ftr-488	202	64	at	at	ADP
ftr-488	202	65	the	the	DET
ftr-488	202	66	highest	high	ADJ
ftr-488	202	67	income	income	NOUN
ftr-488	202	68	levels	level	NOUN
ftr-488	202	69	until	until	SCONJ
ftr-488	202	70	the	the	DET
ftr-488	202	71	requisite	requisite	ADJ
ftr-488	202	72	revenue	revenue	NOUN
ftr-488	202	73	was	be	AUX
ftr-488	202	74	collected.27	collected.27	NOUN
ftr-488	202	75	in	in	ADP
ftr-488	202	76	measuring	measure	VERB
ftr-488	202	77	the	the	DET
ftr-488	202	78	base	base	NOUN
ftr-488	202	79	,	,	PUNCT
ftr-488	202	80	any	any	DET
ftr-488	202	81	expenditures	expenditure	NOUN
ftr-488	202	82	that	that	PRON
ftr-488	202	83	do	do	AUX
ftr-488	202	84	not	not	PART
ftr-488	202	85	provide	provide	VERB
ftr-488	202	86	utility	utility	NOUN
ftr-488	202	87	,	,	PUNCT
ftr-488	202	88	which	which	PRON
ftr-488	202	89	in	in	ADP
ftr-488	202	90	this	this	DET
ftr-488	202	91	model	model	NOUN
ftr-488	202	92	would	would	AUX
ftr-488	202	93	include	include	VERB
ftr-488	202	94	medical	medical	ADJ
ftr-488	202	95	expenses	expense	NOUN
ftr-488	202	96	,	,	PUNCT
ftr-488	202	97	should	should	AUX
ftr-488	202	98	be	be	AUX
ftr-488	202	99	excluded.28	excluded.28	NOUN
ftr-488	202	100	in	in	ADP
ftr-488	202	101	any	any	DET
ftr-488	202	102	event	event	NOUN
ftr-488	202	103	,	,	PUNCT
ftr-488	202	104	whether	whether	SCONJ
ftr-488	202	105	the	the	DET
ftr-488	202	106	goal	goal	NOUN
ftr-488	202	107	is	be	AUX
ftr-488	202	108	redistribution	redistribution	NOUN
ftr-488	202	109	,	,	PUNCT
ftr-488	202	110	or	or	CCONJ
ftr-488	202	111	equal	equal	ADJ
ftr-488	202	112	division	division	NOUN
ftr-488	202	113	of	of	ADP
ftr-488	202	114	sacrifice	sacrifice	NOUN
ftr-488	202	115	,	,	PUNCT
ftr-488	202	116	for	for	SCONJ
ftr-488	202	117	the	the	DET
ftr-488	202	118	goal	goal	NOUN
ftr-488	202	119	to	to	PART
ftr-488	202	120	be	be	AUX
ftr-488	202	121	accomplished	accomplish	VERB
ftr-488	202	122	the	the	DET
ftr-488	202	123	tax	tax	NOUN
ftr-488	202	124	base	base	NOUN
ftr-488	202	125	must	must	AUX
ftr-488	202	126	correctly	correctly	ADV
ftr-488	202	127	measure	measure	VERB
ftr-488	202	128	resources	resource	NOUN
ftr-488	202	129	.	.	PUNCT
ftr-488	203	1	redistribution	redistribution	NOUN
ftr-488	203	2	requires	require	VERB
ftr-488	203	3	that	that	SCONJ
ftr-488	203	4	we	we	PRON
ftr-488	203	5	take	take	VERB
ftr-488	203	6	more	more	ADJ
ftr-488	203	7	from	from	ADP
ftr-488	203	8	those	those	PRON
ftr-488	203	9	who	who	PRON
ftr-488	203	10	enjoy	enjoy	VERB
ftr-488	203	11	greater	great	ADJ
ftr-488	203	12	resources	resource	NOUN
ftr-488	203	13	in	in	ADP
ftr-488	203	14	order	order	NOUN
ftr-488	203	15	to	to	PART
ftr-488	203	16	provide	provide	VERB
ftr-488	203	17	for	for	ADP
ftr-488	203	18	those	those	PRON
ftr-488	203	19	who	who	PRON
ftr-488	203	20	initially	initially	ADV
ftr-488	203	21	have	have	VERB
ftr-488	203	22	smaller	small	ADJ
ftr-488	203	23	claims	claim	NOUN
ftr-488	203	24	.	.	PUNCT
ftr-488	204	1	equality	equality	NOUN
ftr-488	204	2	of	of	ADP
ftr-488	204	3	proportional	proportional	ADJ
ftr-488	204	4	sacrifice	sacrifice	NOUN
ftr-488	204	5	also	also	ADV
ftr-488	204	6	requires	require	VERB
ftr-488	204	7	that	that	SCONJ
ftr-488	204	8	those	those	PRON
ftr-488	204	9	with	with	ADP
ftr-488	204	10	more	more	ADJ
ftr-488	204	11	resources	resource	NOUN
ftr-488	204	12	should	should	AUX
ftr-488	204	13	pay	pay	VERB
ftr-488	204	14	more	more	ADJ
ftr-488	204	15	tax	tax	NOUN
ftr-488	204	16	.	.	PUNCT
ftr-488	205	1	in	in	ADP
ftr-488	205	2	either	either	DET
ftr-488	205	3	case	case	NOUN
ftr-488	205	4	,	,	PUNCT
ftr-488	205	5	two	two	NUM
ftr-488	205	6	individuals	individual	NOUN
ftr-488	205	7	with	with	ADP
ftr-488	205	8	the	the	DET
ftr-488	205	9	same	same	ADJ
ftr-488	205	10	resources	resource	NOUN
ftr-488	205	11	should	should	AUX
ftr-488	205	12	pay	pay	VERB
ftr-488	205	13	the	the	DET
ftr-488	205	14	same	same	ADJ
ftr-488	205	15	tax	tax	NOUN
ftr-488	205	16	.	.	PUNCT
ftr-488	206	1	it	it	PRON
ftr-488	206	2	is	be	AUX
ftr-488	206	3	not	not	PART
ftr-488	206	4	clear	clear	ADJ
ftr-488	206	5	,	,	PUNCT
ftr-488	206	6	however	however	ADV
ftr-488	206	7	,	,	PUNCT
ftr-488	206	8	what	what	PRON
ftr-488	206	9	we	we	PRON
ftr-488	206	10	mean	mean	VERB
ftr-488	206	11	by	by	ADP
ftr-488	206	12	resources	resource	NOUN
ftr-488	206	13	in	in	ADP
ftr-488	206	14	this	this	DET
ftr-488	206	15	regard	regard	NOUN
ftr-488	206	16	.	.	PUNCT
ftr-488	207	1	as	as	SCONJ
ftr-488	207	2	henry	henry	PROPN
ftr-488	207	3	simons	simons	PROPN
ftr-488	207	4	described	describe	VERB
ftr-488	207	5	it	it	PRON
ftr-488	207	6	,	,	PUNCT
ftr-488	207	7	income	income	NOUN
ftr-488	207	8	is	be	AUX
ftr-488	207	9	the	the	DET
ftr-488	207	10	algebraic	algebraic	ADJ
ftr-488	207	11	sum	sum	NOUN
ftr-488	207	12	of	of	ADP
ftr-488	207	13	consumption29	consumption29	NOUN
ftr-488	207	14	and	and	CCONJ
ftr-488	207	15	accumulation.3	accumulation.3	NOUN
ftr-488	207	16	'	'	PUNCT
ftr-488	207	17	one	one	NUM
ftr-488	207	18	way	way	NOUN
ftr-488	207	19	of	of	ADP
ftr-488	207	20	thinking	think	VERB
ftr-488	207	21	about	about	ADP
ftr-488	207	22	simons	simon	NOUN
ftr-488	207	23	's	's	PART
ftr-488	207	24	maxim	maxim	NOUN
ftr-488	207	25	is	be	AUX
ftr-488	207	26	to	to	PART
ftr-488	207	27	focus	focus	VERB
ftr-488	207	28	on	on	ADP
ftr-488	207	29	the	the	DET
ftr-488	207	30	term	term	NOUN
ftr-488	207	31	income	income	NOUN
ftr-488	207	32	,	,	PUNCT
ftr-488	207	33	the	the	DET
ftr-488	207	34	right	right	ADJ
ftr-488	207	35	side	side	NOUN
ftr-488	207	36	of	of	ADP
ftr-488	207	37	the	the	DET
ftr-488	207	38	equation	equation	NOUN
ftr-488	207	39	being	be	AUX
ftr-488	207	40	merely	merely	ADV
ftr-488	207	41	descriptive	descriptive	ADJ
ftr-488	207	42	of	of	ADP
ftr-488	207	43	the	the	DET
ftr-488	207	44	only	only	ADJ
ftr-488	207	45	two	two	NUM
ftr-488	207	46	uses	use	NOUN
ftr-488	207	47	of	of	ADP
ftr-488	207	48	income	income	NOUN
ftr-488	207	49	.	.	PUNCT
ftr-488	208	1	if	if	SCONJ
ftr-488	208	2	one	one	PRON
ftr-488	208	3	takes	take	VERB
ftr-488	208	4	this	this	DET
ftr-488	208	5	view	view	NOUN
ftr-488	208	6	,	,	PUNCT
ftr-488	208	7	one	one	PRON
ftr-488	208	8	might	might	AUX
ftr-488	208	9	well	well	ADV
ftr-488	208	10	conclude	conclude	VERB
ftr-488	208	11	that	that	SCONJ
ftr-488	208	12	how	how	SCONJ
ftr-488	208	13	one	one	PRON
ftr-488	208	14	spends	spend	VERB
ftr-488	208	15	income	income	NOUN
ftr-488	208	16	and	and	CCONJ
ftr-488	208	17	the	the	DET
ftr-488	208	18	results	result	NOUN
ftr-488	208	19	of	of	ADP
ftr-488	208	20	such	such	ADJ
ftr-488	208	21	spending	spending	NOUN
ftr-488	208	22	are	be	AUX
ftr-488	208	23	irrelevant.3	irrelevant.3	NOUN
ftr-488	208	24	'	'	PUNCT
ftr-488	208	25	income	income	NOUN
ftr-488	208	26	is	be	AUX
ftr-488	208	27	important	important	ADJ
ftr-488	208	28	not	not	PART
ftr-488	208	29	use	use	NOUN
ftr-488	208	30	.	.	PUNCT
ftr-488	209	1	professor	professor	PROPN
ftr-488	209	2	william	william	PROPN
ftr-488	209	3	d.	d.	PROPN
ftr-488	209	4	andrews	andrews	PROPN
ftr-488	209	5	,	,	PUNCT
ftr-488	209	6	on	on	ADP
ftr-488	209	7	the	the	DET
ftr-488	209	8	other	other	ADJ
ftr-488	209	9	hand	hand	NOUN
ftr-488	209	10	,	,	PUNCT
ftr-488	209	11	focused	focus	VERB
ftr-488	209	12	on	on	ADP
ftr-488	209	13	the	the	DET
ftr-488	209	14	right	right	ADJ
ftr-488	209	15	side	side	NOUN
ftr-488	209	16	of	of	ADP
ftr-488	209	17	simons	simon	NOUN
ftr-488	209	18	's	's	PART
ftr-488	209	19	formulation32	formulation32	NOUN
ftr-488	209	20	and	and	CCONJ
ftr-488	209	21	concluded	conclude	VERB
ftr-488	209	22	that	that	SCONJ
ftr-488	209	23	the	the	DET
ftr-488	209	24	ideal	ideal	ADJ
ftr-488	209	25	tax	tax	NOUN
ftr-488	209	26	base	base	NOUN
ftr-488	209	27	explicitly	explicitly	ADV
ftr-488	209	28	grounding	ground	VERB
ftr-488	209	29	their	their	PRON
ftr-488	209	30	proposals	proposal	NOUN
ftr-488	209	31	upon	upon	SCONJ
ftr-488	209	32	any	any	DET
ftr-488	209	33	"	"	PUNCT
ftr-488	209	34	coherent	coherent	ADJ
ftr-488	209	35	normative	normative	ADJ
ftr-488	209	36	principle	principle	NOUN
ftr-488	209	37	,	,	PUNCT
ftr-488	209	38	"	"	PUNCT
ftr-488	209	39	such	such	ADJ
ftr-488	209	40	as	as	ADP
ftr-488	209	41	a	a	DET
ftr-488	209	42	principle	principle	NOUN
ftr-488	209	43	of	of	ADP
ftr-488	209	44	distributive	distributive	ADJ
ftr-488	209	45	justice	justice	NOUN
ftr-488	209	46	.	.	PUNCT
ftr-488	210	1	i	i	PRON
ftr-488	210	2	d.	d.	PROPN
ftr-488	210	3	25	25	NUM
ftr-488	210	4	.	.	PUNCT
ftr-488	211	1	i	i	PRON
ftr-488	211	2	d.	d.	PROPN
ftr-488	211	3	utilitarianism	utilitarianism	NOUN
ftr-488	211	4	seeks	seek	VERB
ftr-488	211	5	to	to	PART
ftr-488	211	6	provide	provide	VERB
ftr-488	211	7	the	the	DET
ftr-488	211	8	greatest	great	ADJ
ftr-488	211	9	good	good	NOUN
ftr-488	211	10	to	to	ADP
ftr-488	211	11	the	the	DET
ftr-488	211	12	greatest	great	ADJ
ftr-488	211	13	number	number	NOUN
ftr-488	211	14	;	;	PUNCT
ftr-488	211	15	thus	thus	ADV
ftr-488	211	16	,	,	PUNCT
ftr-488	211	17	it	it	PRON
ftr-488	211	18	is	be	AUX
ftr-488	211	19	willing	willing	ADJ
ftr-488	211	20	to	to	PART
ftr-488	211	21	sacrifice	sacrifice	VERB
ftr-488	211	22	individual	individual	ADJ
ftr-488	211	23	desires	desire	NOUN
ftr-488	211	24	in	in	ADP
ftr-488	211	25	the	the	DET
ftr-488	211	26	name	name	NOUN
ftr-488	211	27	of	of	ADP
ftr-488	211	28	maximizing	maximize	VERB
ftr-488	211	29	society	society	NOUN
ftr-488	211	30	's	's	PART
ftr-488	211	31	total	total	ADJ
ftr-488	211	32	benefit	benefit	NOUN
ftr-488	211	33	.	.	PUNCT
ftr-488	212	1	the	the	DET
ftr-488	212	2	rawlsian	rawlsian	ADJ
ftr-488	212	3	maxim	maxim	NOUN
ftr-488	212	4	,	,	PUNCT
ftr-488	212	5	with	with	ADP
ftr-488	212	6	its	its	PRON
ftr-488	212	7	bottomup	bottomup	NOUN
ftr-488	212	8	perspective	perspective	NOUN
ftr-488	212	9	,	,	PUNCT
ftr-488	212	10	proposes	propose	VERB
ftr-488	212	11	to	to	PART
ftr-488	212	12	maximize	maximize	VERB
ftr-488	212	13	the	the	DET
ftr-488	212	14	utility	utility	NOUN
ftr-488	212	15	of	of	ADP
ftr-488	212	16	the	the	DET
ftr-488	212	17	marginal	marginal	ADJ
ftr-488	212	18	members	member	NOUN
ftr-488	212	19	of	of	ADP
ftr-488	212	20	society	society	NOUN
ftr-488	212	21	,	,	PUNCT
ftr-488	212	22	despite	despite	SCONJ
ftr-488	212	23	the	the	DET
ftr-488	212	24	decrease	decrease	NOUN
ftr-488	212	25	in	in	ADP
ftr-488	212	26	society	society	NOUN
ftr-488	212	27	's	's	PART
ftr-488	212	28	total	total	ADJ
ftr-488	212	29	benefits	benefit	NOUN
ftr-488	212	30	.	.	PUNCT
ftr-488	213	1	26	26	NUM
ftr-488	213	2	.	.	PUNCT
ftr-488	214	1	i	i	PRON
ftr-488	214	2	d.	d.	PROPN
ftr-488	214	3	at	at	ADP
ftr-488	214	4	392	392	NUM
ftr-488	214	5	-	-	SYM
ftr-488	214	6	93	93	NUM
ftr-488	214	7	.	.	PUNCT
ftr-488	215	1	27	27	NUM
ftr-488	215	2	.	.	PUNCT
ftr-488	216	1	i	i	PRON
ftr-488	216	2	d.	d.	PROPN
ftr-488	216	3	at	at	ADP
ftr-488	216	4	394	394	NUM
ftr-488	216	5	.	.	PUNCT
ftr-488	216	6	28	28	NUM
ftr-488	216	7	.	.	PUNCT
ftr-488	217	1	i	i	PRON
ftr-488	217	2	d.	d.	PROPN
ftr-488	217	3	29	29	NUM
ftr-488	217	4	.	.	PUNCT
ftr-488	218	1	more	more	ADV
ftr-488	218	2	precisely	precisely	ADV
ftr-488	218	3	,	,	PUNCT
ftr-488	218	4	simons	simon	NOUN
ftr-488	218	5	defines	define	VERB
ftr-488	218	6	consumption	consumption	NOUN
ftr-488	218	7	as	as	ADP
ftr-488	218	8	"	"	PUNCT
ftr-488	218	9	the	the	DET
ftr-488	218	10	market	market	NOUN
ftr-488	218	11	value	value	NOUN
ftr-488	218	12	of	of	ADP
ftr-488	218	13	rights	right	NOUN
ftr-488	218	14	exercised	exercise	VERB
ftr-488	218	15	in	in	ADP
ftr-488	218	16	consumption	consumption	NOUN
ftr-488	218	17	,	,	PUNCT
ftr-488	218	18	"	"	PUNCT
ftr-488	218	19	which	which	PRON
ftr-488	218	20	,	,	PUNCT
ftr-488	218	21	if	if	SCONJ
ftr-488	218	22	taken	take	VERB
ftr-488	218	23	literally	literally	ADV
ftr-488	218	24	,	,	PUNCT
ftr-488	218	25	means	mean	VERB
ftr-488	218	26	that	that	SCONJ
ftr-488	218	27	simons	simon	NOUN
ftr-488	218	28	would	would	AUX
ftr-488	218	29	not	not	PART
ftr-488	218	30	have	have	AUX
ftr-488	218	31	taken	take	VERB
ftr-488	218	32	account	account	NOUN
ftr-488	218	33	of	of	ADP
ftr-488	218	34	what	what	PRON
ftr-488	218	35	was	be	AUX
ftr-488	218	36	actually	actually	ADV
ftr-488	218	37	consumed	consume	VERB
ftr-488	218	38	.	.	PUNCT
ftr-488	219	1	simons	simon	NOUN
ftr-488	219	2	,	,	PUNCT
ftr-488	219	3	supra	supra	PROPN
ftr-488	219	4	note	note	PROPN
ftr-488	219	5	1	1	NUM
ftr-488	219	6	,	,	PUNCT
ftr-488	219	7	at	at	ADP
ftr-488	219	8	50	50	NUM
ftr-488	219	9	.	.	PUNCT
ftr-488	219	10	30	30	NUM
ftr-488	219	11	.	.	PUNCT
ftr-488	220	1	simons	simon	NOUN
ftr-488	220	2	defines	define	VERB
ftr-488	220	3	accumulation	accumulation	NOUN
ftr-488	220	4	as	as	ADP
ftr-488	220	5	"	"	PUNCT
ftr-488	220	6	the	the	DET
ftr-488	220	7	change	change	NOUN
ftr-488	220	8	in	in	ADP
ftr-488	220	9	the	the	DET
ftr-488	220	10	value	value	NOUN
ftr-488	220	11	of	of	ADP
ftr-488	220	12	the	the	DET
ftr-488	220	13	store	store	NOUN
ftr-488	220	14	of	of	ADP
ftr-488	220	15	property	property	NOUN
ftr-488	220	16	rights	right	NOUN
ftr-488	220	17	between	between	ADP
ftr-488	220	18	the	the	DET
ftr-488	220	19	beginning	beginning	NOUN
ftr-488	220	20	and	and	CCONJ
ftr-488	220	21	the	the	DET
ftr-488	220	22	end	end	NOUN
ftr-488	220	23	of	of	ADP
ftr-488	220	24	the	the	DET
ftr-488	220	25	period	period	NOUN
ftr-488	220	26	in	in	ADP
ftr-488	220	27	question	question	NOUN
ftr-488	220	28	.	.	PUNCT
ftr-488	220	29	"	"	PUNCT
ftr-488	221	1	simons	simon	NOUN
ftr-488	221	2	,	,	PUNCT
ftr-488	221	3	supra	supra	PROPN
ftr-488	221	4	note	note	PROPN
ftr-488	221	5	1	1	NUM
ftr-488	221	6	,	,	PUNCT
ftr-488	221	7	at	at	ADP
ftr-488	221	8	50	50	NUM
ftr-488	221	9	.	.	PUNCT
ftr-488	221	10	31	31	NUM
ftr-488	221	11	.	.	PUNCT
ftr-488	222	1	see	see	VERB
ftr-488	222	2	kelman	kelman	NOUN
ftr-488	222	3	,	,	PUNCT
ftr-488	222	4	supra	supra	PROPN
ftr-488	222	5	note	note	PROPN
ftr-488	222	6	17	17	NUM
ftr-488	222	7	,	,	PUNCT
ftr-488	222	8	at	at	ADP
ftr-488	222	9	835	835	NUM
ftr-488	222	10	.	.	PUNCT
ftr-488	223	1	32	32	NUM
ftr-488	223	2	.	.	PUNCT
ftr-488	224	1	see	see	PROPN
ftr-488	224	2	andrews	andrews	PROPN
ftr-488	224	3	,	,	PUNCT
ftr-488	224	4	supra	supra	PROPN
ftr-488	224	5	note	note	PROPN
ftr-488	224	6	18	18	NUM
ftr-488	224	7	,	,	PUNCT
ftr-488	224	8	at	at	ADP
ftr-488	224	9	313	313	NUM
ftr-488	224	10	.	.	PUNCT
ftr-488	225	1	of	of	ADP
ftr-488	225	2	course	course	NOUN
ftr-488	225	3	,	,	PUNCT
ftr-488	225	4	such	such	DET
ftr-488	225	5	an	an	DET
ftr-488	225	6	interpretation	interpretation	NOUN
ftr-488	225	7	of	of	ADP
ftr-488	225	8	simons	simon	NOUN
ftr-488	225	9	's	's	PART
ftr-488	225	10	maxim	maxim	NOUN
ftr-488	225	11	makes	make	VERB
ftr-488	225	12	a	a	DET
ftr-488	225	13	"	"	PUNCT
ftr-488	225	14	shift	shift	NOUN
ftr-488	225	15	toward	toward	ADP
ftr-488	225	16	a	a	DET
ftr-488	225	17	more	more	ADV
ftr-488	225	18	explicitly	explicitly	ADV
ftr-488	225	19	consumption	consumption	NOUN
ftr-488	225	20	-	-	PUNCT
ftr-488	225	21	oriented	orient	VERB
ftr-488	225	22	tax	tax	NOUN
ftr-488	225	23	...	...	PUNCT
ftr-488	225	24	appear	appear	VERB
ftr-488	226	1	[	[	X
ftr-488	226	2	vol	vol	X
ftr-488	226	3	1:1	1:1	NUM
ftr-488	226	4	vahing	vahe	VERB
ftr-488	226	5	personal	personal	ADJ
ftr-488	226	6	constumption	constumption	NOUN
ftr-488	226	7	took	take	VERB
ftr-488	226	8	account	account	NOUN
ftr-488	226	9	of	of	ADP
ftr-488	226	10	the	the	DET
ftr-488	226	11	actual	actual	ADJ
ftr-488	226	12	value	value	NOUN
ftr-488	226	13	of	of	ADP
ftr-488	226	14	goods	good	NOUN
ftr-488	226	15	and	and	CCONJ
ftr-488	226	16	services	service	NOUN
ftr-488	226	17	or	or	CCONJ
ftr-488	226	18	consumption	consumption	NOUN
ftr-488	226	19	enjoyed	enjoy	VERB
ftr-488	226	20	by	by	ADP
ftr-488	226	21	the	the	DET
ftr-488	226	22	taxpayer.33	taxpayer.33	NOUN
ftr-488	226	23	according	accord	VERB
ftr-488	226	24	to	to	ADP
ftr-488	226	25	professor	professor	PROPN
ftr-488	226	26	andrews	andrews	PROPN
ftr-488	226	27	,	,	PUNCT
ftr-488	226	28	consumption	consumption	NOUN
ftr-488	226	29	outcomes	outcome	NOUN
ftr-488	226	30	ought	ought	AUX
ftr-488	226	31	to	to	PART
ftr-488	226	32	be	be	AUX
ftr-488	226	33	taken	take	VERB
ftr-488	226	34	into	into	ADP
ftr-488	226	35	account	account	NOUN
ftr-488	226	36	when	when	SCONJ
ftr-488	226	37	it	it	PRON
ftr-488	226	38	is	be	AUX
ftr-488	226	39	reasonable	reasonable	ADJ
ftr-488	226	40	to	to	PART
ftr-488	226	41	do	do	VERB
ftr-488	226	42	so	so	ADV
ftr-488	226	43	,	,	PUNCT
ftr-488	226	44	such	such	ADJ
ftr-488	226	45	as	as	ADP
ftr-488	226	46	when	when	SCONJ
ftr-488	226	47	there	there	PRON
ftr-488	226	48	are	be	VERB
ftr-488	226	49	large	large	ADJ
ftr-488	226	50	differences	difference	NOUN
ftr-488	226	51	that	that	PRON
ftr-488	226	52	are	be	AUX
ftr-488	226	53	administratively	administratively	ADV
ftr-488	226	54	feasible	feasible	ADJ
ftr-488	226	55	to	to	PART
ftr-488	226	56	measure	measure	VERB
ftr-488	226	57	.	.	PUNCT
ftr-488	227	1	34	34	NUM
ftr-488	227	2	professor	professor	PROPN
ftr-488	227	3	andrews	andrews	PROPN
ftr-488	227	4	's	's	PART
ftr-488	227	5	provocative	provocative	ADJ
ftr-488	227	6	article	article	NOUN
ftr-488	227	7	has	have	AUX
ftr-488	227	8	led	lead	VERB
ftr-488	227	9	,	,	PUNCT
ftr-488	227	10	in	in	ADP
ftr-488	227	11	recent	recent	ADJ
ftr-488	227	12	years	year	NOUN
ftr-488	227	13	,	,	PUNCT
ftr-488	227	14	to	to	ADP
ftr-488	227	15	a	a	DET
ftr-488	227	16	lively	lively	ADJ
ftr-488	227	17	debate	debate	NOUN
ftr-488	227	18	about	about	ADP
ftr-488	227	19	the	the	DET
ftr-488	227	20	proper	proper	ADJ
ftr-488	227	21	role	role	NOUN
ftr-488	227	22	of	of	ADP
ftr-488	227	23	personal	personal	ADJ
ftr-488	227	24	deductions	deduction	NOUN
ftr-488	227	25	under	under	ADP
ftr-488	227	26	an	an	DET
ftr-488	227	27	income	income	NOUN
ftr-488	227	28	tax.3	tax.3	ADP
ftr-488	227	29	1	1	NUM
ftr-488	227	30	the	the	DET
ftr-488	227	31	arguments	argument	NOUN
ftr-488	227	32	raised	raise	VERB
ftr-488	227	33	in	in	ADP
ftr-488	227	34	this	this	DET
ftr-488	227	35	debate	debate	NOUN
ftr-488	227	36	,	,	PUNCT
ftr-488	227	37	particularly	particularly	ADV
ftr-488	227	38	with	with	ADP
ftr-488	227	39	respect	respect	NOUN
ftr-488	227	40	to	to	ADP
ftr-488	227	41	medical	medical	ADJ
ftr-488	227	42	expenses36	expenses36	NOUN
ftr-488	227	43	and	and	CCONJ
ftr-488	227	44	casualty	casualty	NOUN
ftr-488	227	45	losses	loss	NOUN
ftr-488	227	46	,	,	PUNCT
ftr-488	227	47	37	37	NUM
ftr-488	227	48	are	be	AUX
ftr-488	227	49	relevant	relevant	ADJ
ftr-488	227	50	to	to	ADP
ftr-488	227	51	the	the	DET
ftr-488	227	52	more	more	ADV
ftr-488	227	53	general	general	ADJ
ftr-488	227	54	question	question	NOUN
ftr-488	227	55	considered	consider	VERB
ftr-488	227	56	herein	herein	NOUN
ftr-488	227	57	:	:	PUNCT
ftr-488	227	58	should	should	AUX
ftr-488	227	59	the	the	DET
ftr-488	227	60	value	value	NOUN
ftr-488	227	61	of	of	ADP
ftr-488	227	62	consumption	consumption	NOUN
ftr-488	227	63	expenditures	expenditure	NOUN
ftr-488	227	64	ideally	ideally	ADV
ftr-488	227	65	be	be	AUX
ftr-488	227	66	based	base	VERB
ftr-488	227	67	on	on	ADP
ftr-488	227	68	the	the	DET
ftr-488	227	69	market	market	NOUN
ftr-488	227	70	price	price	NOUN
ftr-488	227	71	or	or	CCONJ
ftr-488	227	72	on	on	ADP
ftr-488	227	73	the	the	DET
ftr-488	227	74	amount	amount	NOUN
ftr-488	227	75	of	of	ADP
ftr-488	227	76	actual	actual	ADJ
ftr-488	227	77	enjoyment	enjoyment	NOUN
ftr-488	227	78	to	to	ADP
ftr-488	227	79	the	the	DET
ftr-488	227	80	taxpayer	taxpayer	NOUN
ftr-488	227	81	?	?	PUNCT
ftr-488	228	1	we	we	PRON
ftr-488	228	2	now	now	ADV
ftr-488	228	3	turn	turn	VERB
ftr-488	228	4	to	to	ADP
ftr-488	228	5	this	this	DET
ftr-488	228	6	debate	debate	NOUN
ftr-488	228	7	concerning	concern	VERB
ftr-488	228	8	the	the	DET
ftr-488	228	9	proper	proper	ADJ
ftr-488	228	10	tax	tax	NOUN
ftr-488	228	11	base	base	NOUN
ftr-488	228	12	.	.	PUNCT
ftr-488	229	1	possible	possible	ADJ
ftr-488	229	2	bases	basis	NOUN
ftr-488	229	3	include	include	VERB
ftr-488	229	4	earning	earn	VERB
ftr-488	229	5	capacity	capacity	NOUN
ftr-488	229	6	,	,	PUNCT
ftr-488	229	7	power	power	NOUN
ftr-488	229	8	to	to	PART
ftr-488	229	9	consume	consume	VERB
ftr-488	229	10	after	after	ADP
ftr-488	229	11	taking	take	VERB
ftr-488	229	12	account	account	NOUN
ftr-488	229	13	of	of	ADP
ftr-488	229	14	the	the	DET
ftr-488	229	15	extent	extent	NOUN
ftr-488	229	16	to	to	PART
ftr-488	229	17	which	which	PRON
ftr-488	229	18	earning	earn	VERB
ftr-488	229	19	capacity	capacity	NOUN
ftr-488	229	20	has	have	AUX
ftr-488	229	21	been	be	AUX
ftr-488	229	22	exercised	exercise	VERB
ftr-488	229	23	,	,	PUNCT
ftr-488	229	24	and	and	CCONJ
ftr-488	229	25	ultimate	ultimate	ADJ
ftr-488	229	26	utility	utility	NOUN
ftr-488	229	27	or	or	CCONJ
ftr-488	229	28	satisfaction	satisfaction	NOUN
ftr-488	229	29	perhaps	perhaps	ADV
ftr-488	229	30	only	only	ADV
ftr-488	229	31	taking	take	VERB
ftr-488	229	32	account	account	NOUN
ftr-488	229	33	of	of	ADP
ftr-488	229	34	involuntary	involuntary	ADJ
ftr-488	229	35	losses	loss	NOUN
ftr-488	229	36	of	of	ADP
ftr-488	229	37	utility	utility	NOUN
ftr-488	229	38	.	.	PUNCT
ftr-488	230	1	a.	a.	NOUN
ftr-488	230	2	alternative	alternative	PROPN
ftr-488	230	3	standards	standard	NOUN
ftr-488	230	4	1	1	NUM
ftr-488	230	5	.	.	PUNCT
ftr-488	231	1	earning	earn	VERB
ftr-488	231	2	capaciy.-it	capaciy.-it	NOUN
ftr-488	231	3	might	might	AUX
ftr-488	231	4	be	be	AUX
ftr-488	231	5	said	say	VERB
ftr-488	231	6	that	that	SCONJ
ftr-488	231	7	ideally	ideally	ADV
ftr-488	231	8	an	an	DET
ftr-488	231	9	income	income	NOUN
ftr-488	231	10	tax	tax	NOUN
ftr-488	231	11	should	should	AUX
ftr-488	231	12	be	be	AUX
ftr-488	231	13	based	base	VERB
ftr-488	231	14	upon	upon	SCONJ
ftr-488	231	15	earning	earn	VERB
ftr-488	231	16	capacity	capacity	NOUN
ftr-488	231	17	.	.	PUNCT
ftr-488	232	1	this	this	DET
ftr-488	232	2	method	method	NOUN
ftr-488	232	3	would	would	AUX
ftr-488	232	4	best	well	ADV
ftr-488	232	5	reflect	reflect	VERB
ftr-488	232	6	the	the	DET
ftr-488	232	7	individual	individual	NOUN
ftr-488	232	8	's	's	PART
ftr-488	232	9	potential	potential	NOUN
ftr-488	232	10	to	to	PART
ftr-488	232	11	acquire	acquire	VERB
ftr-488	232	12	resources	resource	NOUN
ftr-488	232	13	and	and	CCONJ
ftr-488	232	14	thus	thus	ADV
ftr-488	232	15	may	may	AUX
ftr-488	232	16	"	"	PUNCT
ftr-488	232	17	best	well	ADV
ftr-488	232	18	assess	assess	VERB
ftr-488	232	19	the	the	DET
ftr-488	232	20	sacrifice	sacrifice	NOUN
ftr-488	232	21	a	a	DET
ftr-488	232	22	particular	particular	ADJ
ftr-488	232	23	taxpayer	taxpayer	NOUN
ftr-488	232	24	is	be	AUX
ftr-488	232	25	making	make	VERB
ftr-488	232	26	when	when	SCONJ
ftr-488	232	27	he	he	PRON
ftr-488	232	28	is	be	AUX
ftr-488	232	29	asked	ask	VERB
ftr-488	232	30	to	to	PART
ftr-488	232	31	give	give	VERB
ftr-488	232	32	a	a	DET
ftr-488	232	33	certain	certain	ADJ
ftr-488	232	34	sum	sum	NOUN
ftr-488	232	35	of	of	ADP
ftr-488	232	36	money	money	NOUN
ftr-488	232	37	to	to	ADP
ftr-488	232	38	the	the	DET
ftr-488	232	39	state	state	NOUN
ftr-488	232	40	.	.	PUNCT
ftr-488	233	1	,	,	PUNCT
ftr-488	233	2	38	38	NUM
ftr-488	233	3	implementation	implementation	NOUN
ftr-488	233	4	of	of	ADP
ftr-488	233	5	this	this	DET
ftr-488	233	6	concept	concept	NOUN
ftr-488	233	7	raises	raise	VERB
ftr-488	233	8	a	a	DET
ftr-488	233	9	number	number	NOUN
ftr-488	233	10	of	of	ADP
ftr-488	233	11	questions	question	NOUN
ftr-488	233	12	.	.	PUNCT
ftr-488	234	1	would	would	AUX
ftr-488	234	2	much	much	ADV
ftr-488	234	3	less	less	ADV
ftr-488	234	4	radical	radical	ADJ
ftr-488	234	5	than	than	SCONJ
ftr-488	234	6	it	it	PRON
ftr-488	234	7	is	be	AUX
ftr-488	234	8	commonly	commonly	ADV
ftr-488	234	9	assumed	assume	VERB
ftr-488	234	10	to	to	PART
ftr-488	234	11	be	be	AUX
ftr-488	234	12	.	.	PUNCT
ftr-488	234	13	"	"	PUNCT
ftr-488	235	1	andrews	andrews	PROPN
ftr-488	235	2	,	,	PUNCT
ftr-488	235	3	supra	supra	PROPN
ftr-488	235	4	note	note	PROPN
ftr-488	235	5	18	18	NUM
ftr-488	235	6	,	,	PUNCT
ftr-488	235	7	at	at	ADP
ftr-488	235	8	317	317	NUM
ftr-488	235	9	.	.	PUNCT
ftr-488	235	10	recognition	recognition	NOUN
ftr-488	235	11	of	of	ADP
ftr-488	235	12	the	the	DET
ftr-488	235	13	importance	importance	NOUN
ftr-488	235	14	of	of	ADP
ftr-488	235	15	the	the	DET
ftr-488	235	16	consumption	consumption	NOUN
ftr-488	235	17	element	element	NOUN
ftr-488	235	18	lends	lend	VERB
ftr-488	235	19	support	support	NOUN
ftr-488	235	20	to	to	ADP
ftr-488	235	21	my	my	PRON
ftr-488	235	22	view	view	NOUN
ftr-488	235	23	that	that	SCONJ
ftr-488	235	24	entertainment	entertainment	NOUN
ftr-488	235	25	and	and	CCONJ
ftr-488	235	26	other	other	ADJ
ftr-488	235	27	forms	form	NOUN
ftr-488	235	28	of	of	ADP
ftr-488	235	29	enjoyment	enjoyment	NOUN
ftr-488	235	30	derived	derive	VERB
ftr-488	235	31	while	while	SCONJ
ftr-488	235	32	engaged	engage	VERB
ftr-488	235	33	in	in	ADP
ftr-488	235	34	business	business	NOUN
ftr-488	235	35	should	should	AUX
ftr-488	235	36	ideally	ideally	ADV
ftr-488	235	37	be	be	AUX
ftr-488	235	38	included	include	VERB
ftr-488	235	39	in	in	ADP
ftr-488	235	40	the	the	DET
ftr-488	235	41	tax	tax	NOUN
ftr-488	235	42	base	base	NOUN
ftr-488	235	43	even	even	ADV
ftr-488	235	44	if	if	SCONJ
ftr-488	235	45	the	the	DET
ftr-488	235	46	expenditure	expenditure	NOUN
ftr-488	235	47	is	be	AUX
ftr-488	235	48	wholly	wholly	ADV
ftr-488	235	49	justified	justify	VERB
ftr-488	235	50	for	for	ADP
ftr-488	235	51	business	business	NOUN
ftr-488	235	52	reasons	reason	NOUN
ftr-488	235	53	.	.	PUNCT
ftr-488	236	1	see	see	VERB
ftr-488	236	2	halperin	halperin	NOUN
ftr-488	236	3	,	,	PUNCT
ftr-488	236	4	supra	supra	PROPN
ftr-488	236	5	note	note	NOUN
ftr-488	236	6	3	3	NUM
ftr-488	236	7	,	,	PUNCT
ftr-488	236	8	at	at	ADP
ftr-488	236	9	862	862	NUM
ftr-488	236	10	.	.	PUNCT
ftr-488	237	1	33	33	NUM
ftr-488	237	2	.	.	PUNCT
ftr-488	237	3	andrews	andrews	PROPN
ftr-488	237	4	,	,	PUNCT
ftr-488	237	5	supra	supra	PROPN
ftr-488	237	6	note	note	PROPN
ftr-488	237	7	18	18	NUM
ftr-488	237	8	,	,	PUNCT
ftr-488	237	9	at	at	ADP
ftr-488	237	10	313	313	NUM
ftr-488	237	11	.	.	PUNCT
ftr-488	237	12	34	34	NUM
ftr-488	237	13	.	.	PUNCT
ftr-488	237	14	andrews	andrews	PROPN
ftr-488	237	15	,	,	PUNCT
ftr-488	237	16	supra	supra	PROPN
ftr-488	237	17	note	note	PROPN
ftr-488	237	18	18	18	NUM
ftr-488	237	19	,	,	PUNCT
ftr-488	237	20	at	at	ADP
ftr-488	237	21	329	329	NUM
ftr-488	237	22	-	-	SYM
ftr-488	237	23	330	330	NUM
ftr-488	237	24	.	.	NOUN
ftr-488	237	25	35	35	NUM
ftr-488	237	26	.	.	PUNCT
ftr-488	238	1	a	a	DET
ftr-488	238	2	variety	variety	NOUN
ftr-488	238	3	of	of	ADP
ftr-488	238	4	personal	personal	ADJ
ftr-488	238	5	expenditures	expenditure	NOUN
ftr-488	238	6	are	be	AUX
ftr-488	238	7	deductible	deductible	ADJ
ftr-488	238	8	under	under	ADP
ftr-488	238	9	the	the	DET
ftr-488	238	10	present	present	ADJ
ftr-488	238	11	income	income	NOUN
ftr-488	238	12	tax	tax	NOUN
ftr-488	238	13	,	,	PUNCT
ftr-488	238	14	including	include	VERB
ftr-488	238	15	medical	medical	ADJ
ftr-488	238	16	expenses	expense	NOUN
ftr-488	238	17	,	,	PUNCT
ftr-488	238	18	irc	irc	PROPN
ftr-488	238	19	§	§	PROPN
ftr-488	238	20	213	213	NUM
ftr-488	238	21	and	and	CCONJ
ftr-488	238	22	casualty	casualty	NOUN
ftr-488	238	23	losses	loss	NOUN
ftr-488	238	24	,	,	PUNCT
ftr-488	238	25	irc	irc	ADV
ftr-488	238	26	§	§	PROPN
ftr-488	238	27	165(c)(3	165(c)(3	NOUN
ftr-488	238	28	)	)	PUNCT
ftr-488	238	29	.	.	PUNCT
ftr-488	239	1	36	36	NUM
ftr-488	239	2	.	.	PUNCT
ftr-488	240	1	see	see	VERB
ftr-488	240	2	griffith	griffith	PROPN
ftr-488	240	3	,	,	PUNCT
ftr-488	240	4	supra	supra	PROPN
ftr-488	240	5	note	note	NOUN
ftr-488	240	6	24	24	NUM
ftr-488	240	7	:	:	PUNCT
ftr-488	240	8	louis	louis	PROPN
ftr-488	240	9	kaplow	kaplow	NOUN
ftr-488	240	10	.	.	PUNCT
ftr-488	241	1	the	the	DET
ftr-488	241	2	income	income	NOUN
ftr-488	241	3	tax	tax	NOUN
ftr-488	241	4	as	as	ADP
ftr-488	241	5	insurance	insurance	NOUN
ftr-488	241	6	:	:	PUNCT
ftr-488	241	7	the	the	DET
ftr-488	241	8	casualty	casualty	NOUN
ftr-488	241	9	loss	loss	NOUN
ftr-488	241	10	and	and	CCONJ
ftr-488	241	11	medical	medical	ADJ
ftr-488	241	12	expense	expense	NOUN
ftr-488	241	13	deductions	deduction	NOUN
ftr-488	241	14	and	and	CCONJ
ftr-488	241	15	the	the	DET
ftr-488	241	16	exclusion	exclusion	NOUN
ftr-488	241	17	of	of	ADP
ftr-488	241	18	medical	medical	ADJ
ftr-488	241	19	insurance	insurance	NOUN
ftr-488	241	20	premiums	premium	NOUN
ftr-488	241	21	,	,	PUNCT
ftr-488	241	22	79	79	NUM
ftr-488	241	23	cal	cal	NOUN
ftr-488	241	24	.	.	PUNCT
ftr-488	242	1	l.	l.	PROPN
ftr-488	242	2	rev	rev	PROPN
ftr-488	242	3	.	.	PROPN
ftr-488	242	4	1485	1485	NUM
ftr-488	242	5	,	,	PUNCT
ftr-488	242	6	1493	1493	NUM
ftr-488	242	7	-	-	SYM
ftr-488	242	8	99	99	NUM
ftr-488	242	9	(	(	PUNCT
ftr-488	242	10	1991	1991	NUM
ftr-488	242	11	)	)	PUNCT
ftr-488	242	12	;	;	PUNCT
ftr-488	242	13	kelman	kelman	NOUN
ftr-488	242	14	,	,	PUNCT
ftr-488	242	15	supra	supra	PROPN
ftr-488	242	16	note	note	NOUN
ftr-488	242	17	17	17	NUM
ftr-488	242	18	.	.	PUNCT
ftr-488	243	1	at	at	ADP
ftr-488	243	2	858	858	NUM
ftr-488	243	3	-	-	SYM
ftr-488	243	4	79	79	NUM
ftr-488	243	5	.	.	PUNCT
ftr-488	244	1	37	37	NUM
ftr-488	244	2	.	.	PUNCT
ftr-488	245	1	see	see	VERB
ftr-488	245	2	kaplow	kaplow	PROPN
ftr-488	245	3	,	,	PUNCT
ftr-488	245	4	supra	supra	PROPN
ftr-488	245	5	note	note	PROPN
ftr-488	245	6	36	36	NUM
ftr-488	245	7	,	,	PUNCT
ftr-488	245	8	at	at	ADP
ftr-488	245	9	1489	1489	NUM
ftr-488	245	10	-	-	SYM
ftr-488	245	11	93	93	NUM
ftr-488	245	12	for	for	ADP
ftr-488	245	13	a	a	DET
ftr-488	245	14	discussion	discussion	NOUN
ftr-488	245	15	concerning	concern	VERB
ftr-488	245	16	casualty	casualty	NOUN
ftr-488	245	17	losses	loss	NOUN
ftr-488	245	18	.	.	PUNCT
ftr-488	246	1	38	38	NUM
ftr-488	246	2	.	.	PUNCT
ftr-488	247	1	kelman	kelman	NOUN
ftr-488	247	2	,	,	PUNCT
ftr-488	247	3	supra	supra	PROPN
ftr-488	247	4	note	note	PROPN
ftr-488	247	5	17	17	NUM
ftr-488	247	6	,	,	PUNCT
ftr-488	247	7	at	at	ADP
ftr-488	247	8	841	841	NUM
ftr-488	247	9	.	.	PUNCT
ftr-488	248	1	although	although	SCONJ
ftr-488	248	2	professor	professor	NOUN
ftr-488	248	3	kelman	kelman	NOUN
ftr-488	248	4	raises	raise	VERB
ftr-488	248	5	the	the	DET
ftr-488	248	6	earning	earning	NOUN
ftr-488	248	7	capacity	capacity	NOUN
ftr-488	248	8	argument	argument	NOUN
ftr-488	248	9	,	,	PUNCT
ftr-488	248	10	he	he	PRON
ftr-488	248	11	ultimately	ultimately	ADV
ftr-488	248	12	rejects	reject	VERB
ftr-488	248	13	this	this	DET
ftr-488	248	14	standard	standard	NOUN
ftr-488	248	15	in	in	ADP
ftr-488	248	16	favor	favor	NOUN
ftr-488	248	17	of	of	ADP
ftr-488	248	18	a	a	DET
ftr-488	248	19	net	net	ADJ
ftr-488	248	20	receipts	receipt	NOUN
ftr-488	248	21	tax	tax	NOUN
ftr-488	248	22	.	.	PUNCT
ftr-488	249	1	he	he	PRON
ftr-488	249	2	believes	believe	VERB
ftr-488	249	3	"	"	PUNCT
ftr-488	249	4	that	that	SCONJ
ftr-488	249	5	once	once	SCONJ
ftr-488	249	6	people	people	NOUN
ftr-488	249	7	deliberately	deliberately	ADV
ftr-488	249	8	exercise	exercise	VERB
ftr-488	249	9	their	their	PRON
ftr-488	249	10	earning	earn	VERB
ftr-488	249	11	power	power	NOUN
ftr-488	249	12	in	in	ADP
ftr-488	249	13	the	the	DET
ftr-488	249	14	market	market	NOUN
ftr-488	249	15	,	,	PUNCT
ftr-488	249	16	the	the	DET
ftr-488	249	17	tax	tax	NOUN
ftr-488	249	18	system	system	NOUN
ftr-488	249	19	should	should	AUX
ftr-488	249	20	measure	measure	VERB
ftr-488	249	21	their	their	PRON
ftr-488	249	22	relative	relative	ADJ
ftr-488	249	23	positions	position	NOUN
ftr-488	249	24	as	as	ADP
ftr-488	249	25	a	a	DET
ftr-488	249	26	prelude	prelude	NOUN
ftr-488	249	27	to	to	ADP
ftr-488	249	28	redistribution	redistribution	NOUN
ftr-488	249	29	.	.	PUNCT
ftr-488	249	30	"	"	PUNCT
ftr-488	250	1	keiman	keiman	PROPN
ftr-488	250	2	.	.	PUNCT
ftr-488	251	1	supra	supra	PROPN
ftr-488	251	2	note	note	PROPN
ftr-488	251	3	17	17	NUM
ftr-488	251	4	,	,	PUNCT
ftr-488	251	5	at	at	ADP
ftr-488	251	6	880	880	NUM
ftr-488	251	7	.	.	PUNCT
ftr-488	252	1	19921	19921	NUM
ftr-488	252	2	florida	florida	PROPN
ftr-488	252	3	tax	tax	PROPN
ftr-488	252	4	review	review	NOUN
ftr-488	252	5	actual	actual	ADJ
ftr-488	252	6	earnings	earning	NOUN
ftr-488	252	7	in	in	ADP
ftr-488	252	8	excess	excess	NOUN
ftr-488	252	9	of	of	ADP
ftr-488	252	10	the	the	DET
ftr-488	252	11	amount	amount	NOUN
ftr-488	252	12	expected	expect	VERB
ftr-488	252	13	from	from	ADP
ftr-488	252	14	an	an	DET
ftr-488	252	15	individual	individual	NOUN
ftr-488	252	16	of	of	ADP
ftr-488	252	17	a	a	DET
ftr-488	252	18	particular	particular	ADJ
ftr-488	252	19	ability	ability	NOUN
ftr-488	252	20	also	also	ADV
ftr-488	252	21	be	be	AUX
ftr-488	252	22	taken	take	VERB
ftr-488	252	23	into	into	ADP
ftr-488	252	24	account	account	NOUN
ftr-488	252	25	?	?	PUNCT
ftr-488	253	1	while	while	SCONJ
ftr-488	253	2	individuals	individual	NOUN
ftr-488	253	3	who	who	PRON
ftr-488	253	4	spend	spend	VERB
ftr-488	253	5	their	their	PRON
ftr-488	253	6	time	time	NOUN
ftr-488	253	7	beachcombing	beachcombe	VERB
ftr-488	253	8	or	or	CCONJ
ftr-488	253	9	who	who	PRON
ftr-488	253	10	leave	leave	VERB
ftr-488	253	11	their	their	PRON
ftr-488	253	12	money	money	NOUN
ftr-488	253	13	in	in	ADP
ftr-488	253	14	a	a	DET
ftr-488	253	15	mattress	mattress	NOUN
ftr-488	253	16	would	would	AUX
ftr-488	253	17	have	have	VERB
ftr-488	253	18	some	some	DET
ftr-488	253	19	income	income	NOUN
ftr-488	253	20	imputed	impute	VERB
ftr-488	253	21	to	to	ADP
ftr-488	253	22	them	they	PRON
ftr-488	253	23	,	,	PUNCT
ftr-488	253	24	it	it	PRON
ftr-488	253	25	is	be	AUX
ftr-488	253	26	more	more	ADV
ftr-488	253	27	difficult	difficult	ADJ
ftr-488	253	28	to	to	PART
ftr-488	253	29	determine	determine	VERB
ftr-488	253	30	the	the	DET
ftr-488	253	31	correct	correct	ADJ
ftr-488	253	32	treatment	treatment	NOUN
ftr-488	253	33	of	of	ADP
ftr-488	253	34	a	a	DET
ftr-488	253	35	taxpayer	taxpayer	NOUN
ftr-488	253	36	who	who	PRON
ftr-488	253	37	tries	try	VERB
ftr-488	253	38	but	but	CCONJ
ftr-488	253	39	is	be	AUX
ftr-488	253	40	unsuccessful	unsuccessful	ADJ
ftr-488	253	41	,	,	PUNCT
ftr-488	253	42	either	either	CCONJ
ftr-488	253	43	in	in	ADP
ftr-488	253	44	investment	investment	NOUN
ftr-488	253	45	or	or	CCONJ
ftr-488	253	46	in	in	ADP
ftr-488	253	47	exploiting	exploit	VERB
ftr-488	253	48	the	the	DET
ftr-488	253	49	value	value	NOUN
ftr-488	253	50	of	of	ADP
ftr-488	253	51	her	her	PRON
ftr-488	253	52	personal	personal	ADJ
ftr-488	253	53	services	service	NOUN
ftr-488	253	54	.	.	PUNCT
ftr-488	254	1	the	the	DET
ftr-488	254	2	assertion	assertion	NOUN
ftr-488	254	3	that	that	SCONJ
ftr-488	254	4	you	you	PRON
ftr-488	254	5	should	should	AUX
ftr-488	254	6	have	have	AUX
ftr-488	254	7	done	do	VERB
ftr-488	254	8	better	well	ADV
ftr-488	254	9	and	and	CCONJ
ftr-488	254	10	,	,	PUNCT
ftr-488	254	11	therefore	therefore	ADV
ftr-488	254	12	,	,	PUNCT
ftr-488	254	13	we	we	PRON
ftr-488	254	14	will	will	AUX
ftr-488	254	15	include	include	VERB
ftr-488	254	16	more	more	ADJ
ftr-488	254	17	than	than	SCONJ
ftr-488	254	18	you	you	PRON
ftr-488	254	19	actually	actually	ADV
ftr-488	254	20	earned	earn	VERB
ftr-488	254	21	in	in	ADP
ftr-488	254	22	income	income	NOUN
ftr-488	254	23	is	be	AUX
ftr-488	254	24	troubling	troubling	ADJ
ftr-488	254	25	,	,	PUNCT
ftr-488	254	26	i	i	PRON
ftr-488	254	27	think	think	VERB
ftr-488	254	28	,	,	PUNCT
ftr-488	254	29	even	even	ADV
ftr-488	254	30	under	under	ADP
ftr-488	254	31	a	a	DET
ftr-488	254	32	capacity	capacity	NOUN
ftr-488	254	33	approach	approach	NOUN
ftr-488	254	34	.	.	PUNCT
ftr-488	255	1	these	these	DET
ftr-488	255	2	questions	question	NOUN
ftr-488	255	3	have	have	AUX
ftr-488	255	4	not	not	PART
ftr-488	255	5	been	be	AUX
ftr-488	255	6	explored	explore	VERB
ftr-488	255	7	because	because	SCONJ
ftr-488	255	8	no	no	DET
ftr-488	255	9	one	one	NOUN
ftr-488	255	10	argues	argue	VERB
ftr-488	255	11	that	that	SCONJ
ftr-488	255	12	the	the	DET
ftr-488	255	13	tax	tax	NOUN
ftr-488	255	14	base	base	NOUN
ftr-488	255	15	should	should	AUX
ftr-488	255	16	actually	actually	ADV
ftr-488	255	17	be	be	AUX
ftr-488	255	18	based	base	VERB
ftr-488	255	19	upon	upon	SCONJ
ftr-488	255	20	capacity	capacity	NOUN
ftr-488	255	21	.	.	PUNCT
ftr-488	256	1	there	there	PRON
ftr-488	256	2	are	be	VERB
ftr-488	256	3	two	two	NUM
ftr-488	256	4	reasons	reason	NOUN
ftr-488	256	5	.	.	PUNCT
ftr-488	257	1	first	first	ADV
ftr-488	257	2	,	,	PUNCT
ftr-488	257	3	such	such	DET
ftr-488	257	4	a	a	DET
ftr-488	257	5	tax	tax	NOUN
ftr-488	257	6	would	would	AUX
ftr-488	257	7	violate	violate	VERB
ftr-488	257	8	the	the	DET
ftr-488	257	9	simple	simple	ADJ
ftr-488	257	10	libertarian	libertarian	ADJ
ftr-488	257	11	principle	principle	NOUN
ftr-488	257	12	that	that	SCONJ
ftr-488	257	13	the	the	DET
ftr-488	257	14	state	state	NOUN
ftr-488	257	15	should	should	AUX
ftr-488	257	16	not	not	PART
ftr-488	257	17	require	require	VERB
ftr-488	257	18	people	people	NOUN
ftr-488	257	19	to	to	PART
ftr-488	257	20	engage	engage	VERB
ftr-488	257	21	in	in	ADP
ftr-488	257	22	particular	particular	ADJ
ftr-488	257	23	activities	activity	NOUN
ftr-488	257	24	.	.	PUNCT
ftr-488	258	1	for	for	ADP
ftr-488	258	2	example	example	NOUN
ftr-488	258	3	,	,	PUNCT
ftr-488	258	4	if	if	SCONJ
ftr-488	258	5	the	the	DET
ftr-488	258	6	tax	tax	NOUN
ftr-488	258	7	were	be	AUX
ftr-488	258	8	based	base	VERB
ftr-488	258	9	on	on	ADP
ftr-488	258	10	how	how	SCONJ
ftr-488	258	11	much	much	ADJ
ftr-488	258	12	a	a	DET
ftr-488	258	13	taxpayer	taxpayer	NOUN
ftr-488	258	14	could	could	AUX
ftr-488	258	15	earn	earn	VERB
ftr-488	258	16	,	,	PUNCT
ftr-488	258	17	a	a	DET
ftr-488	258	18	law	law	NOUN
ftr-488	258	19	school	school	NOUN
ftr-488	258	20	professor	professor	NOUN
ftr-488	258	21	might	might	AUX
ftr-488	258	22	be	be	AUX
ftr-488	258	23	forced	force	VERB
ftr-488	258	24	to	to	PART
ftr-488	258	25	practice	practice	VERB
ftr-488	258	26	law	law	NOUN
ftr-488	258	27	in	in	ADP
ftr-488	258	28	order	order	NOUN
ftr-488	258	29	to	to	PART
ftr-488	258	30	pay	pay	VERB
ftr-488	258	31	the	the	DET
ftr-488	258	32	tax	tax	NOUN
ftr-488	258	33	.	.	PUNCT
ftr-488	259	1	second	second	ADJ
ftr-488	259	2	,	,	PUNCT
ftr-488	259	3	measurement	measurement	NOUN
ftr-488	259	4	of	of	ADP
ftr-488	259	5	earning	earn	VERB
ftr-488	259	6	capacity	capacity	NOUN
ftr-488	259	7	would	would	AUX
ftr-488	259	8	be	be	AUX
ftr-488	259	9	too	too	ADV
ftr-488	259	10	intrusive	intrusive	ADJ
ftr-488	259	11	.	.	PUNCT
ftr-488	260	1	presumably	presumably	ADV
ftr-488	260	2	,	,	PUNCT
ftr-488	260	3	in	in	ADP
ftr-488	260	4	addition	addition	NOUN
ftr-488	260	5	to	to	ADP
ftr-488	260	6	education	education	NOUN
ftr-488	260	7	level	level	NOUN
ftr-488	260	8	,	,	PUNCT
ftr-488	260	9	one	one	PRON
ftr-488	260	10	would	would	AUX
ftr-488	260	11	have	have	VERB
ftr-488	260	12	to	to	PART
ftr-488	260	13	measure	measure	VERB
ftr-488	260	14	such	such	ADJ
ftr-488	260	15	attributes	attribute	NOUN
ftr-488	260	16	as	as	ADP
ftr-488	260	17	intelligence	intelligence	NOUN
ftr-488	260	18	,	,	PUNCT
ftr-488	260	19	judgment	judgment	NOUN
ftr-488	260	20	and	and	CCONJ
ftr-488	260	21	charm.39	charm.39	PROPN
ftr-488	260	22	2	2	NUM
ftr-488	260	23	.	.	X
ftr-488	260	24	income	income	NOUN
ftr-488	260	25	or	or	CCONJ
ftr-488	260	26	power	power	NOUN
ftr-488	260	27	to	to	PART
ftr-488	260	28	consume.-these	consume.-these	VERB
ftr-488	260	29	concerns	concern	NOUN
ftr-488	260	30	could	could	AUX
ftr-488	260	31	lead	lead	VERB
ftr-488	260	32	one	one	NUM
ftr-488	260	33	to	to	PART
ftr-488	260	34	reject	reject	VERB
ftr-488	260	35	earning	earn	VERB
ftr-488	260	36	capacity	capacity	NOUN
ftr-488	260	37	as	as	ADP
ftr-488	260	38	a	a	DET
ftr-488	260	39	tax	tax	NOUN
ftr-488	260	40	base	base	NOUN
ftr-488	260	41	in	in	ADP
ftr-488	260	42	favor	favor	NOUN
ftr-488	260	43	of	of	ADP
ftr-488	260	44	income	income	NOUN
ftr-488	260	45	or	or	CCONJ
ftr-488	260	46	realized	realize	VERB
ftr-488	260	47	power	power	NOUN
ftr-488	260	48	to	to	PART
ftr-488	260	49	consume	consume	VERB
ftr-488	260	50	.	.	PUNCT
ftr-488	261	1	this	this	DET
ftr-488	261	2	approach	approach	NOUN
ftr-488	261	3	is	be	AUX
ftr-488	261	4	responsive	responsive	ADJ
ftr-488	261	5	to	to	ADP
ftr-488	261	6	the	the	DET
ftr-488	261	7	belief	belief	NOUN
ftr-488	261	8	,	,	PUNCT
ftr-488	261	9	based	base	VERB
ftr-488	261	10	on	on	ADP
ftr-488	261	11	administrative	administrative	ADJ
ftr-488	261	12	grounds	ground	NOUN
ftr-488	261	13	,	,	PUNCT
ftr-488	261	14	that	that	SCONJ
ftr-488	261	15	the	the	DET
ftr-488	261	16	tax	tax	NOUN
ftr-488	261	17	base	base	NOUN
ftr-488	261	18	must	must	AUX
ftr-488	261	19	be	be	AUX
ftr-488	261	20	measured	measure	VERB
ftr-488	261	21	mostly	mostly	ADV
ftr-488	261	22	by	by	ADP
ftr-488	261	23	money	money	NOUN
ftr-488	261	24	earned	earn	VERB
ftr-488	261	25	in	in	ADP
ftr-488	261	26	market	market	NOUN
ftr-488	261	27	transactions	transaction	NOUN
ftr-488	261	28	.	.	PUNCT
ftr-488	262	1	it	it	PRON
ftr-488	262	2	also	also	ADV
ftr-488	262	3	would	would	AUX
ftr-488	262	4	be	be	AUX
ftr-488	262	5	simpler	simple	ADJ
ftr-488	262	6	to	to	PART
ftr-488	262	7	implement	implement	VERB
ftr-488	262	8	and	and	CCONJ
ftr-488	262	9	far	far	ADV
ftr-488	262	10	less	less	ADV
ftr-488	262	11	intrusive	intrusive	ADJ
ftr-488	262	12	than	than	ADP
ftr-488	262	13	efforts	effort	NOUN
ftr-488	262	14	to	to	PART
ftr-488	262	15	measure	measure	VERB
ftr-488	262	16	either	either	CCONJ
ftr-488	262	17	earning	earn	VERB
ftr-488	262	18	capacity	capacity	NOUN
ftr-488	262	19	or	or	CCONJ
ftr-488	262	20	the	the	DET
ftr-488	262	21	actual	actual	ADJ
ftr-488	262	22	value	value	NOUN
ftr-488	262	23	of	of	ADP
ftr-488	262	24	consumption	consumption	NOUN
ftr-488	262	25	.	.	PUNCT
ftr-488	263	1	beyond	beyond	ADP
ftr-488	263	2	administerability	administerability	NOUN
ftr-488	263	3	,	,	PUNCT
ftr-488	263	4	there	there	PRON
ftr-488	263	5	is	be	VERB
ftr-488	263	6	logic	logic	NOUN
ftr-488	263	7	to	to	ADP
ftr-488	263	8	measuring	measure	VERB
ftr-488	263	9	taxable	taxable	ADJ
ftr-488	263	10	capacity	capacity	NOUN
ftr-488	263	11	by	by	ADP
ftr-488	263	12	power	power	NOUN
ftr-488	263	13	to	to	PART
ftr-488	263	14	consume	consume	VERB
ftr-488	263	15	.	.	PUNCT
ftr-488	264	1	the	the	DET
ftr-488	264	2	assertion	assertion	NOUN
ftr-488	264	3	that	that	SCONJ
ftr-488	264	4	equality	equality	NOUN
ftr-488	264	5	of	of	ADP
ftr-488	264	6	such	such	ADJ
ftr-488	264	7	power	power	NOUN
ftr-488	264	8	is	be	AUX
ftr-488	264	9	all	all	PRON
ftr-488	264	10	we	we	PRON
ftr-488	264	11	can	can	AUX
ftr-488	264	12	hope	hope	VERB
ftr-488	264	13	to	to	PART
ftr-488	264	14	achieve	achieve	VERB
ftr-488	264	15	is	be	AUX
ftr-488	264	16	appealing	appeal	VERB
ftr-488	264	17	.	.	PUNCT
ftr-488	265	1	as	as	SCONJ
ftr-488	265	2	kelman	kelman	NOUN
ftr-488	265	3	puts	put	VERB
ftr-488	265	4	it	it	PRON
ftr-488	265	5	,	,	PUNCT
ftr-488	265	6	"	"	PUNCT
ftr-488	265	7	[	[	X
ftr-488	265	8	o]nce	o]nce	NOUN
ftr-488	265	9	the	the	DET
ftr-488	265	10	taxpayer	taxpayer	NOUN
ftr-488	265	11	voluntarily	voluntarily	ADV
ftr-488	265	12	takes	take	VERB
ftr-488	265	13	control	control	NOUN
ftr-488	265	14	of	of	ADP
ftr-488	265	15	resources	resource	NOUN
ftr-488	265	16	,	,	PUNCT
ftr-488	265	17	her	her	PRON
ftr-488	265	18	particular	particular	ADJ
ftr-488	265	19	subsequent	subsequent	ADJ
ftr-488	265	20	uses	use	NOUN
ftr-488	265	21	of	of	ADP
ftr-488	265	22	those	those	DET
ftr-488	265	23	resources	resource	NOUN
ftr-488	265	24	are	be	AUX
ftr-488	265	25	irrelevant	irrelevant	ADJ
ftr-488	265	26	to	to	ADP
ftr-488	265	27	tax	tax	NOUN
ftr-488	265	28	law	law	NOUN
ftr-488	265	29	.	.	PUNCT
ftr-488	266	1	,	,	PUNCT
ftr-488	266	2	40	40	NUM
ftr-488	266	3	behavior	behavior	NOUN
ftr-488	266	4	will	will	AUX
ftr-488	266	5	be	be	AUX
ftr-488	266	6	most	most	ADV
ftr-488	266	7	efficient	efficient	ADJ
ftr-488	266	8	if	if	SCONJ
ftr-488	266	9	individuals	individual	NOUN
ftr-488	266	10	bear	bear	VERB
ftr-488	266	11	the	the	DET
ftr-488	266	12	full	full	ADJ
ftr-488	266	13	burden	burden	NOUN
ftr-488	266	14	of	of	ADP
ftr-488	266	15	their	their	PRON
ftr-488	266	16	errors	error	NOUN
ftr-488	266	17	.	.	PUNCT
ftr-488	267	1	at	at	ADP
ftr-488	267	2	least	least	ADJ
ftr-488	267	3	in	in	ADP
ftr-488	267	4	terms	term	NOUN
ftr-488	267	5	of	of	ADP
ftr-488	267	6	expectancy	expectancy	NOUN
ftr-488	267	7	,	,	PUNCT
ftr-488	267	8	the	the	DET
ftr-488	267	9	individual	individual	NOUN
ftr-488	267	10	will	will	AUX
ftr-488	267	11	get	get	VERB
ftr-488	267	12	what	what	PRON
ftr-488	267	13	he	he	PRON
ftr-488	267	14	pays	pay	VERB
ftr-488	267	15	for	for	ADP
ftr-488	267	16	and	and	CCONJ
ftr-488	267	17	even	even	ADV
ftr-488	267	18	outcomes	outcome	NOUN
ftr-488	267	19	will	will	AUX
ftr-488	267	20	often	often	ADV
ftr-488	267	21	be	be	AUX
ftr-488	267	22	subject	subject	ADJ
ftr-488	267	23	to	to	ADP
ftr-488	267	24	the	the	DET
ftr-488	267	25	individual	individual	NOUN
ftr-488	267	26	's	's	PART
ftr-488	267	27	control	control	NOUN
ftr-488	267	28	.	.	PUNCT
ftr-488	268	1	for	for	ADP
ftr-488	268	2	example	example	NOUN
ftr-488	268	3	,	,	PUNCT
ftr-488	268	4	one	one	NUM
ftr-488	268	5	who	who	PRON
ftr-488	268	6	does	do	AUX
ftr-488	268	7	not	not	PART
ftr-488	268	8	research	research	VERB
ftr-488	268	9	thoroughly	thoroughly	ADV
ftr-488	268	10	before	before	ADP
ftr-488	268	11	purchasing	purchasing	NOUN
ftr-488	268	12	can	can	AUX
ftr-488	268	13	expect	expect	VERB
ftr-488	268	14	to	to	PART
ftr-488	268	15	get	get	VERB
ftr-488	268	16	less	less	ADJ
ftr-488	268	17	bang	bang	NOUN
ftr-488	268	18	for	for	ADP
ftr-488	268	19	the	the	DET
ftr-488	268	20	buck	buck	NOUN
ftr-488	268	21	.	.	PUNCT
ftr-488	269	1	in	in	ADP
ftr-488	269	2	addition	addition	NOUN
ftr-488	269	3	,	,	PUNCT
ftr-488	269	4	variations	variation	NOUN
ftr-488	269	5	in	in	ADP
ftr-488	269	6	outcome	outcome	NOUN
ftr-488	269	7	could	could	AUX
ftr-488	269	8	in	in	ADP
ftr-488	269	9	some	some	DET
ftr-488	269	10	circumstances	circumstance	NOUN
ftr-488	269	11	be	be	AUX
ftr-488	269	12	prevented	prevent	VERB
ftr-488	269	13	by	by	ADP
ftr-488	269	14	adopting	adopt	VERB
ftr-488	269	15	less	less	ADV
ftr-488	269	16	risky	risky	ADJ
ftr-488	269	17	behavior	behavior	NOUN
ftr-488	269	18	or	or	CCONJ
ftr-488	269	19	by	by	ADP
ftr-488	269	20	the	the	DET
ftr-488	269	21	purchase	purchase	NOUN
ftr-488	269	22	of	of	ADP
ftr-488	269	23	insurance	insurance	NOUN
ftr-488	269	24	.	.	PUNCT
ftr-488	270	1	although	although	SCONJ
ftr-488	270	2	i	i	PRON
ftr-488	270	3	think	think	VERB
ftr-488	270	4	the	the	DET
ftr-488	270	5	issue	issue	NOUN
ftr-488	270	6	is	be	AUX
ftr-488	270	7	a	a	DET
ftr-488	270	8	close	close	ADJ
ftr-488	270	9	one	one	NUM
ftr-488	270	10	,	,	PUNCT
ftr-488	270	11	on	on	ADP
ftr-488	270	12	balance	balance	NOUN
ftr-488	270	13	,	,	PUNCT
ftr-488	270	14	i	i	PRON
ftr-488	270	15	find	find	VERB
ftr-488	270	16	the	the	DET
ftr-488	270	17	arguments	argument	NOUN
ftr-488	270	18	for	for	ADP
ftr-488	270	19	the	the	DET
ftr-488	270	20	income	income	NOUN
ftr-488	270	21	approach	approach	NOUN
ftr-488	270	22	more	more	ADV
ftr-488	270	23	persuasive	persuasive	ADJ
ftr-488	270	24	than	than	ADP
ftr-488	270	25	those	those	PRON
ftr-488	270	26	in	in	ADP
ftr-488	270	27	favor	favor	NOUN
ftr-488	270	28	of	of	ADP
ftr-488	270	29	the	the	DET
ftr-488	270	30	actual	actual	ADJ
ftr-488	270	31	enjoyment	enjoyment	NOUN
ftr-488	270	32	approach	approach	NOUN
ftr-488	270	33	.	.	PUNCT
ftr-488	271	1	3	3	X
ftr-488	271	2	.	.	X
ftr-488	271	3	actual	actual	ADJ
ftr-488	271	4	enjoyment.-there	enjoyment.-there	PROPN
ftr-488	271	5	is	be	AUX
ftr-488	271	6	,	,	PUNCT
ftr-488	271	7	nevertheless	nevertheless	ADV
ftr-488	271	8	,	,	PUNCT
ftr-488	271	9	force	force	NOUN
ftr-488	271	10	to	to	ADP
ftr-488	271	11	the	the	DET
ftr-488	271	12	idea	idea	NOUN
ftr-488	271	13	that	that	SCONJ
ftr-488	271	14	the	the	DET
ftr-488	271	15	disparities	disparity	NOUN
ftr-488	271	16	we	we	PRON
ftr-488	271	17	are	be	AUX
ftr-488	271	18	concerned	concerned	ADJ
ftr-488	271	19	with	with	ADP
ftr-488	271	20	are	be	AUX
ftr-488	271	21	disparities	disparity	NOUN
ftr-488	271	22	in	in	ADP
ftr-488	271	23	actual	actual	ADJ
ftr-488	271	24	enjoyment	enjoyment	NOUN
ftr-488	271	25	of	of	ADP
ftr-488	271	26	39	39	NUM
ftr-488	271	27	.	.	PUNCT
ftr-488	272	1	see	see	VERB
ftr-488	272	2	generally	generally	ADV
ftr-488	272	3	kelman	kelman	NOUN
ftr-488	272	4	,	,	PUNCT
ftr-488	272	5	supra	supra	PROPN
ftr-488	272	6	note	note	PROPN
ftr-488	272	7	17	17	NUM
ftr-488	272	8	,	,	PUNCT
ftr-488	272	9	at	at	ADP
ftr-488	272	10	855	855	NUM
ftr-488	272	11	.	.	PUNCT
ftr-488	273	1	40	40	NUM
ftr-488	273	2	.	.	PUNCT
ftr-488	274	1	kelman	kelman	NOUN
ftr-488	274	2	,	,	PUNCT
ftr-488	274	3	supra	supra	PROPN
ftr-488	274	4	note	note	PROPN
ftr-488	274	5	17	17	NUM
ftr-488	274	6	,	,	PUNCT
ftr-488	274	7	at	at	ADP
ftr-488	274	8	835	835	NUM
ftr-488	274	9	.	.	PUNCT
ftr-488	275	1	[	[	X
ftr-488	275	2	vol	vol	NOUN
ftr-488	275	3	1:1	1:1	NUM
ftr-488	275	4	valuing	value	VERB
ftr-488	275	5	personal	personal	ADJ
ftr-488	275	6	consumption	consumption	NOUN
ftr-488	275	7	real	real	ADJ
ftr-488	275	8	goods	good	NOUN
ftr-488	275	9	and	and	CCONJ
ftr-488	275	10	services.4	services.4	NOUN
ftr-488	275	11	'	'	PUNCT
ftr-488	275	12	this	this	PRON
ftr-488	275	13	may	may	AUX
ftr-488	275	14	be	be	AUX
ftr-488	275	15	particularly	particularly	ADV
ftr-488	275	16	true	true	ADJ
ftr-488	275	17	if	if	SCONJ
ftr-488	275	18	failure	failure	NOUN
ftr-488	275	19	to	to	PART
ftr-488	275	20	utilize	utilize	VERB
ftr-488	275	21	consumption	consumption	NOUN
ftr-488	275	22	power	power	NOUN
ftr-488	275	23	to	to	ADP
ftr-488	275	24	the	the	DET
ftr-488	275	25	fullest	full	ADJ
ftr-488	275	26	is	be	AUX
ftr-488	275	27	not	not	PART
ftr-488	275	28	the	the	DET
ftr-488	275	29	fault	fault	NOUN
ftr-488	275	30	of	of	ADP
ftr-488	275	31	the	the	DET
ftr-488	275	32	individual	individual	NOUN
ftr-488	275	33	.	.	PUNCT
ftr-488	276	1	in	in	ADP
ftr-488	276	2	many	many	ADJ
ftr-488	276	3	cases	case	NOUN
ftr-488	276	4	,	,	PUNCT
ftr-488	276	5	consumers	consumer	NOUN
ftr-488	276	6	constrained	constrain	VERB
ftr-488	276	7	by	by	ADP
ftr-488	276	8	limited	limited	ADJ
ftr-488	276	9	resources	resource	NOUN
ftr-488	276	10	can	can	AUX
ftr-488	276	11	not	not	PART
ftr-488	276	12	adequately	adequately	ADV
ftr-488	276	13	prevent	prevent	VERB
ftr-488	276	14	losses.4	losses.4	ADJ
ftr-488	276	15	2	2	NUM
ftr-488	276	16	according	accord	VERB
ftr-488	276	17	to	to	ADP
ftr-488	276	18	professor	professor	PROPN
ftr-488	276	19	andrews	andrews	PROPN
ftr-488	276	20	,	,	PUNCT
ftr-488	276	21	while	while	SCONJ
ftr-488	276	22	the	the	DET
ftr-488	276	23	concept	concept	NOUN
ftr-488	276	24	of	of	ADP
ftr-488	276	25	ability	ability	NOUN
ftr-488	276	26	to	to	PART
ftr-488	276	27	pay	pay	VERB
ftr-488	276	28	may	may	AUX
ftr-488	276	29	suggest	suggest	VERB
ftr-488	276	30	that	that	SCONJ
ftr-488	276	31	taxes	taxis	NOUN
ftr-488	276	32	should	should	AUX
ftr-488	276	33	be	be	AUX
ftr-488	276	34	levied	levy	VERB
ftr-488	276	35	by	by	ADP
ftr-488	276	36	the	the	DET
ftr-488	276	37	receipt	receipt	NOUN
ftr-488	276	38	of	of	ADP
ftr-488	276	39	income	income	NOUN
ftr-488	276	40	(	(	PUNCT
ftr-488	276	41	which	which	PRON
ftr-488	276	42	shows	show	VERB
ftr-488	276	43	such	such	ADJ
ftr-488	276	44	ability	ability	NOUN
ftr-488	276	45	,	,	PUNCT
ftr-488	276	46	whether	whether	SCONJ
ftr-488	276	47	or	or	CCONJ
ftr-488	276	48	not	not	PART
ftr-488	276	49	it	it	PRON
ftr-488	276	50	is	be	AUX
ftr-488	276	51	devoted	devote	VERB
ftr-488	276	52	to	to	ADP
ftr-488	276	53	personal	personal	ADJ
ftr-488	276	54	consumption	consumption	NOUN
ftr-488	276	55	)	)	PUNCT
ftr-488	276	56	,	,	PUNCT
ftr-488	276	57	an	an	DET
ftr-488	276	58	ideal	ideal	ADJ
ftr-488	276	59	personal	personal	ADJ
ftr-488	276	60	income	income	NOUN
ftr-488	276	61	tax	tax	NOUN
ftr-488	276	62	would	would	AUX
ftr-488	276	63	apportion	apportion	VERB
ftr-488	276	64	tax	tax	NOUN
ftr-488	276	65	burdens	burden	NOUN
ftr-488	276	66	to	to	ADP
ftr-488	276	67	a	a	DET
ftr-488	276	68	taxpayer	taxpayer	NOUN
ftr-488	276	69	's	's	PART
ftr-488	276	70	"	"	PUNCT
ftr-488	276	71	aggregate	aggregate	ADJ
ftr-488	276	72	personal	personal	ADJ
ftr-488	276	73	consumption	consumption	NOUN
ftr-488	276	74	plus	plus	CCONJ
ftr-488	276	75	accumulation	accumulation	NOUN
ftr-488	276	76	of	of	ADP
ftr-488	276	77	real	real	ADJ
ftr-488	276	78	goods	good	NOUN
ftr-488	276	79	and	and	CCONJ
ftr-488	276	80	services	service	NOUN
ftr-488	276	81	.	.	PUNCT
ftr-488	277	1	,	,	PUNCT
ftr-488	277	2	4	4	NUM
ftr-488	277	3	3	3	NUM
ftr-488	277	4	"	"	PUNCT
ftr-488	277	5	[	[	X
ftr-488	277	6	i]ncome	i]ncome	PROPN
ftr-488	277	7	once	once	ADV
ftr-488	277	8	earned	earn	VERB
ftr-488	277	9	and	and	CCONJ
ftr-488	277	10	received	receive	VERB
ftr-488	277	11	is	be	AUX
ftr-488	277	12	[	[	X
ftr-488	277	13	not	not	PART
ftr-488	277	14	]	]	PUNCT
ftr-488	277	15	income	income	NOUN
ftr-488	277	16	whatever	whatever	PRON
ftr-488	277	17	is	be	AUX
ftr-488	277	18	done	do	VERB
ftr-488	277	19	with	with	ADP
ftr-488	277	20	it	it	PRON
ftr-488	277	21	.	.	PUNCT
ftr-488	278	1	"44	"44	PROPN
ftr-488	278	2	andrews	andrews	PROPN
ftr-488	278	3	's	's	PART
ftr-488	278	4	focus	focus	NOUN
ftr-488	278	5	on	on	ADP
ftr-488	278	6	ultimate	ultimate	ADJ
ftr-488	278	7	enjoyment	enjoyment	NOUN
ftr-488	278	8	of	of	ADP
ftr-488	278	9	real	real	ADJ
ftr-488	278	10	goods	good	NOUN
ftr-488	278	11	and	and	CCONJ
ftr-488	278	12	services	service	NOUN
ftr-488	278	13	makes	make	VERB
ftr-488	278	14	sense	sense	NOUN
ftr-488	278	15	"	"	PUNCT
ftr-488	278	16	if	if	SCONJ
ftr-488	278	17	we	we	PRON
ftr-488	278	18	think	think	VERB
ftr-488	278	19	part	part	NOUN
ftr-488	278	20	of	of	ADP
ftr-488	278	21	the	the	DET
ftr-488	278	22	purpose	purpose	NOUN
ftr-488	278	23	of	of	ADP
ftr-488	278	24	a	a	DET
ftr-488	278	25	graduated	graduate	VERB
ftr-488	278	26	income	income	NOUN
ftr-488	278	27	tax	tax	NOUN
ftr-488	278	28	is	be	AUX
ftr-488	278	29	relative	relative	ADJ
ftr-488	278	30	redistribution	redistribution	NOUN
ftr-488	278	31	...	...	PUNCT
ftr-488	279	1	[	[	X
ftr-488	279	2	since	since	SCONJ
ftr-488	279	3	]	]	X
ftr-488	279	4	[	[	X
ftr-488	279	5	wihat	wihat	X
ftr-488	279	6	we	we	PRON
ftr-488	279	7	mean	mean	VERB
ftr-488	279	8	to	to	PART
ftr-488	279	9	redistribute	redistribute	VERB
ftr-488	279	10	...	...	PUNCT
ftr-488	279	11	must	must	AUX
ftr-488	279	12	be	be	AUX
ftr-488	279	13	shares	share	NOUN
ftr-488	279	14	of	of	ADP
ftr-488	279	15	real	real	ADJ
ftr-488	279	16	goods	good	NOUN
ftr-488	279	17	and	and	CCONJ
ftr-488	279	18	services	service	NOUN
ftr-488	279	19	which	which	DET
ftr-488	279	20	persons	person	NOUN
ftr-488	279	21	otherwise	otherwise	ADV
ftr-488	279	22	would	would	AUX
ftr-488	279	23	be	be	AUX
ftr-488	279	24	consuming	consume	VERB
ftr-488	279	25	....	....	PUNCT
ftr-488	279	26	,	,	PUNCT
ftr-488	279	27	4	4	NUM
ftr-488	279	28	according	accord	VERB
ftr-488	279	29	to	to	ADP
ftr-488	279	30	andrews	andrews	PROPN
ftr-488	279	31	,	,	PUNCT
ftr-488	279	32	"	"	PUNCT
ftr-488	279	33	[	[	X
ftr-488	279	34	w]e	w]e	NOUN
ftr-488	279	35	rely	rely	VERB
ftr-488	279	36	on	on	ADP
ftr-488	279	37	money	money	NOUN
ftr-488	279	38	expenditures	expenditure	NOUN
ftr-488	279	39	to	to	PART
ftr-488	279	40	provide	provide	VERB
ftr-488	279	41	a	a	DET
ftr-488	279	42	practical	practical	ADJ
ftr-488	279	43	measure	measure	NOUN
ftr-488	279	44	of	of	ADP
ftr-488	279	45	the	the	DET
ftr-488	279	46	real	real	ADJ
ftr-488	279	47	consumption	consumption	NOUN
ftr-488	279	48	...	...	PUNCT
ftr-488	279	49	which	which	PRON
ftr-488	279	50	such	such	ADJ
ftr-488	279	51	spending	spending	NOUN
ftr-488	279	52	buys	buy	VERB
ftr-488	279	53	"	"	PUNCT
ftr-488	279	54	only	only	ADV
ftr-488	279	55	because	because	SCONJ
ftr-488	279	56	we	we	PRON
ftr-488	279	57	can	can	AUX
ftr-488	279	58	not	not	PART
ftr-488	279	59	measure	measure	VERB
ftr-488	279	60	consumption	consumption	NOUN
ftr-488	279	61	directly.46	directly.46	NOUN
ftr-488	279	62	but	but	CCONJ
ftr-488	279	63	,	,	PUNCT
ftr-488	279	64	"	"	PUNCT
ftr-488	279	65	if	if	SCONJ
ftr-488	279	66	consumption	consumption	NOUN
ftr-488	279	67	...	...	PUNCT
ftr-488	279	68	of	of	ADP
ftr-488	279	69	real	real	ADJ
ftr-488	279	70	goods	good	NOUN
ftr-488	279	71	and	and	CCONJ
ftr-488	279	72	services	service	NOUN
ftr-488	279	73	is	be	AUX
ftr-488	279	74	less	less	ADJ
ftr-488	279	75	than	than	ADP
ftr-488	279	76	...	...	PUNCT
ftr-488	279	77	money	money	NOUN
ftr-488	279	78	income	income	NOUN
ftr-488	279	79	...	...	PUNCT
ftr-488	279	80	in	in	ADP
ftr-488	279	81	any	any	DET
ftr-488	279	82	substantial	substantial	ADJ
ftr-488	279	83	and	and	CCONJ
ftr-488	279	84	ascertainable	ascertainable	ADJ
ftr-488	279	85	way	way	NOUN
ftr-488	279	86	,	,	PUNCT
ftr-488	279	87	...	...	PUNCT
ftr-488	279	88	that	that	DET
ftr-488	279	89	discrepancy	discrepancy	NOUN
ftr-488	279	90	should	should	AUX
ftr-488	279	91	be	be	AUX
ftr-488	279	92	adjusted	adjust	VERB
ftr-488	279	93	for	for	ADP
ftr-488	279	94	by	by	ADP
ftr-488	279	95	a	a	DET
ftr-488	279	96	deduction	deduction	NOUN
ftr-488	279	97	from	from	ADP
ftr-488	279	98	money	money	NOUN
ftr-488	279	99	income	income	NOUN
ftr-488	279	100	.	.	PUNCT
ftr-488	279	101	"	"	PUNCT
ftr-488	280	1	'	'	PUNCT
ftr-488	280	2	47	47	NUM
ftr-488	280	3	griffith	griffith	PROPN
ftr-488	280	4	's	's	PART
ftr-488	280	5	focus	focus	NOUN
ftr-488	280	6	on	on	ADP
ftr-488	280	7	minimizing	minimize	VERB
ftr-488	280	8	sacrifice	sacrifice	NOUN
ftr-488	280	9	would	would	AUX
ftr-488	280	10	also	also	ADV
ftr-488	280	11	apparently	apparently	ADV
ftr-488	280	12	lead	lead	VERB
ftr-488	280	13	to	to	ADP
ftr-488	280	14	a	a	DET
ftr-488	280	15	tax	tax	NOUN
ftr-488	280	16	base	base	NOUN
ftr-488	280	17	based	base	VERB
ftr-488	280	18	on	on	ADP
ftr-488	280	19	actual	actual	ADJ
ftr-488	280	20	enjoyment	enjoyment	NOUN
ftr-488	280	21	.	.	PUNCT
ftr-488	281	1	griffith	griffith	PROPN
ftr-488	281	2	appears	appear	VERB
ftr-488	281	3	to	to	PART
ftr-488	281	4	agree	agree	VERB
ftr-488	281	5	with	with	ADP
ftr-488	281	6	andrews	andrews	PROPN
ftr-488	281	7	that	that	SCONJ
ftr-488	281	8	an	an	DET
ftr-488	281	9	"	"	PUNCT
ftr-488	281	10	unvarnished	unvarnished	ADJ
ftr-488	281	11	net	net	ADJ
ftr-488	281	12	income	income	NOUN
ftr-488	281	13	tax	tax	NOUN
ftr-488	281	14	base	base	NOUN
ftr-488	281	15	would	would	AUX
ftr-488	281	16	not	not	PART
ftr-488	281	17	...	...	PUNCT
ftr-488	281	18	redistribute	redistribute	VERB
ftr-488	281	19	to	to	ADP
ftr-488	281	20	those	those	PRON
ftr-488	281	21	most	most	ADV
ftr-488	281	22	in	in	ADP
ftr-488	281	23	need	need	NOUN
ftr-488	281	24	...	...	PUNCT
ftr-488	281	25	because	because	SCONJ
ftr-488	281	26	net	net	ADJ
ftr-488	281	27	income	income	NOUN
ftr-488	281	28	is	be	AUX
ftr-488	281	29	likely	likely	ADJ
ftr-488	281	30	to	to	PART
ftr-488	281	31	be	be	AUX
ftr-488	281	32	a	a	DET
ftr-488	281	33	less	less	ADV
ftr-488	281	34	accurate	accurate	ADJ
ftr-488	281	35	measure	measure	NOUN
ftr-488	281	36	of	of	ADP
ftr-488	281	37	need	need	NOUN
ftr-488	281	38	than	than	ADP
ftr-488	281	39	a	a	DET
ftr-488	281	40	tax	tax	NOUN
ftr-488	281	41	base	base	NOUN
ftr-488	281	42	that	that	PRON
ftr-488	281	43	takes	take	VERB
ftr-488	281	44	into	into	ADP
ftr-488	281	45	account	account	NOUN
ftr-488	281	46	such	such	ADJ
ftr-488	281	47	items	item	NOUN
ftr-488	281	48	as	as	ADP
ftr-488	281	49	medical	medical	ADJ
ftr-488	281	50	expenses	expense	NOUN
ftr-488	281	51	and	and	CCONJ
ftr-488	281	52	casualty	casualty	NOUN
ftr-488	281	53	losses	loss	NOUN
ftr-488	281	54	....	....	PUNCT
ftr-488	281	55	"	"	PUNCT
ftr-488	281	56	professor	professor	NOUN
ftr-488	281	57	stanley	stanley	PROPN
ftr-488	281	58	a.	a.	PROPN
ftr-488	281	59	koppelman	koppelman	PROPN
ftr-488	281	60	also	also	ADV
ftr-488	281	61	advocates	advocate	VERB
ftr-488	281	62	a	a	DET
ftr-488	281	63	more	more	ADV
ftr-488	281	64	direct	direct	ADJ
ftr-488	281	65	linkage	linkage	NOUN
ftr-488	281	66	41	41	NUM
ftr-488	281	67	.	.	PUNCT
ftr-488	282	1	andrews	andrews	PROPN
ftr-488	282	2	,	,	PUNCT
ftr-488	282	3	supra	supra	PROPN
ftr-488	282	4	note	note	PROPN
ftr-488	282	5	18	18	NUM
ftr-488	282	6	,	,	PUNCT
ftr-488	282	7	at	at	ADP
ftr-488	282	8	326	326	NUM
ftr-488	282	9	.	.	PUNCT
ftr-488	282	10	42	42	NUM
ftr-488	282	11	.	.	PUNCT
ftr-488	283	1	the	the	DET
ftr-488	283	2	poor	poor	ADJ
ftr-488	283	3	are	be	AUX
ftr-488	283	4	more	more	ADV
ftr-488	283	5	often	often	ADV
ftr-488	283	6	victimized	victimize	VERB
ftr-488	283	7	by	by	ADP
ftr-488	283	8	limited	limited	ADJ
ftr-488	283	9	outlets	outlet	NOUN
ftr-488	283	10	,	,	PUNCT
ftr-488	283	11	insufficient	insufficient	ADJ
ftr-488	283	12	consumer	consumer	NOUN
ftr-488	283	13	information	information	NOUN
ftr-488	283	14	and	and	CCONJ
ftr-488	283	15	exploitative	exploitative	ADJ
ftr-488	283	16	rental	rental	ADJ
ftr-488	283	17	policies	policy	NOUN
ftr-488	283	18	.	.	PUNCT
ftr-488	284	1	cf	cf	NOUN
ftr-488	284	2	.	.	PUNCT
ftr-488	285	1	kelman	kelman	NOUN
ftr-488	285	2	.	.	PUNCT
ftr-488	286	1	supra	supra	PROPN
ftr-488	286	2	note	note	PROPN
ftr-488	286	3	17	17	NUM
ftr-488	286	4	.	.	PUNCT
ftr-488	287	1	at	at	ADP
ftr-488	287	2	860	860	NUM
ftr-488	287	3	n.87	n.87	PROPN
ftr-488	287	4	(	(	PUNCT
ftr-488	287	5	noting	note	VERB
ftr-488	287	6	that	that	SCONJ
ftr-488	287	7	the	the	DET
ftr-488	287	8	poor	poor	ADJ
ftr-488	287	9	are	be	AUX
ftr-488	287	10	more	more	ADV
ftr-488	287	11	likely	likely	ADJ
ftr-488	287	12	to	to	PART
ftr-488	287	13	make	make	VERB
ftr-488	287	14	"	"	PUNCT
ftr-488	287	15	bad	bad	ADJ
ftr-488	287	16	buys	buy	NOUN
ftr-488	287	17	"	"	PUNCT
ftr-488	287	18	)	)	PUNCT
ftr-488	287	19	.	.	PUNCT
ftr-488	288	1	43	43	NUM
ftr-488	288	2	.	.	PUNCT
ftr-488	289	1	andrews	andrews	PROPN
ftr-488	289	2	,	,	PUNCT
ftr-488	289	3	supra	supra	PROPN
ftr-488	289	4	note	note	PROPN
ftr-488	289	5	18	18	NUM
ftr-488	289	6	,	,	PUNCT
ftr-488	289	7	at	at	ADP
ftr-488	289	8	327	327	NUM
ftr-488	289	9	.	.	PUNCT
ftr-488	290	1	andrews	andrews	PROPN
ftr-488	290	2	says	say	VERB
ftr-488	290	3	the	the	DET
ftr-488	290	4	tax	tax	NOUN
ftr-488	290	5	should	should	AUX
ftr-488	290	6	be	be	AUX
ftr-488	290	7	based	base	VERB
ftr-488	290	8	on	on	ADP
ftr-488	290	9	consumption	consumption	NOUN
ftr-488	290	10	of	of	ADP
ftr-488	290	11	real	real	ADJ
ftr-488	290	12	goods	good	NOUN
ftr-488	290	13	and	and	CCONJ
ftr-488	290	14	services	service	NOUN
ftr-488	290	15	because	because	SCONJ
ftr-488	290	16	that	that	PRON
ftr-488	290	17	is	be	AUX
ftr-488	290	18	what	what	PRON
ftr-488	290	19	will	will	AUX
ftr-488	290	20	be	be	AUX
ftr-488	290	21	ultimately	ultimately	ADV
ftr-488	290	22	sacrificed	sacrifice	VERB
ftr-488	290	23	to	to	PART
ftr-488	290	24	pay	pay	VERB
ftr-488	290	25	the	the	DET
ftr-488	290	26	tax	tax	NOUN
ftr-488	290	27	.	.	PUNCT
ftr-488	291	1	andrews	andrews	PROPN
ftr-488	291	2	,	,	PUNCT
ftr-488	291	3	supra	supra	PROPN
ftr-488	291	4	note	note	PROPN
ftr-488	291	5	18	18	NUM
ftr-488	291	6	,	,	PUNCT
ftr-488	291	7	at	at	ADP
ftr-488	291	8	327	327	NUM
ftr-488	291	9	.	.	PUNCT
ftr-488	292	1	many	many	ADJ
ftr-488	292	2	have	have	AUX
ftr-488	292	3	noted	note	VERB
ftr-488	292	4	,	,	PUNCT
ftr-488	292	5	however	however	ADV
ftr-488	292	6	,	,	PUNCT
ftr-488	292	7	that	that	SCONJ
ftr-488	292	8	there	there	PRON
ftr-488	292	9	would	would	AUX
ftr-488	292	10	not	not	PART
ftr-488	292	11	necessarily	necessarily	ADV
ftr-488	292	12	have	have	VERB
ftr-488	292	13	to	to	PART
ftr-488	292	14	be	be	AUX
ftr-488	292	15	an	an	DET
ftr-488	292	16	identity	identity	NOUN
ftr-488	292	17	between	between	ADP
ftr-488	292	18	the	the	DET
ftr-488	292	19	tax	tax	NOUN
ftr-488	292	20	base	base	NOUN
ftr-488	292	21	and	and	CCONJ
ftr-488	292	22	the	the	DET
ftr-488	292	23	medium	medium	NOUN
ftr-488	292	24	of	of	ADP
ftr-488	292	25	payment	payment	NOUN
ftr-488	292	26	.	.	PUNCT
ftr-488	293	1	see	see	VERB
ftr-488	293	2	e.g	e.g	PROPN
ftr-488	293	3	..	..	PROPN
ftr-488	293	4	halperin	halperin	NOUN
ftr-488	293	5	,	,	PUNCT
ftr-488	293	6	supra	supra	PROPN
ftr-488	293	7	note	note	NOUN
ftr-488	293	8	3	3	NUM
ftr-488	293	9	,	,	PUNCT
ftr-488	293	10	at	at	ADP
ftr-488	293	11	883	883	NUM
ftr-488	293	12	.	.	PROPN
ftr-488	293	13	44	44	NUM
ftr-488	293	14	.	.	PUNCT
ftr-488	294	1	andrews	andrews	PROPN
ftr-488	294	2	,	,	PUNCT
ftr-488	294	3	supra	supra	PROPN
ftr-488	294	4	note	note	PROPN
ftr-488	294	5	18	18	NUM
ftr-488	294	6	,	,	PUNCT
ftr-488	294	7	at	at	ADP
ftr-488	294	8	325	325	NUM
ftr-488	294	9	.	.	PUNCT
ftr-488	294	10	45	45	NUM
ftr-488	294	11	.	.	PUNCT
ftr-488	294	12	andrews	andrews	PROPN
ftr-488	294	13	,	,	PUNCT
ftr-488	294	14	supra	supra	PROPN
ftr-488	294	15	note	note	PROPN
ftr-488	294	16	18	18	NUM
ftr-488	294	17	,	,	PUNCT
ftr-488	294	18	at	at	ADP
ftr-488	294	19	326	326	NUM
ftr-488	294	20	.	.	PUNCT
ftr-488	294	21	46	46	NUM
ftr-488	294	22	.	.	PUNCT
ftr-488	294	23	andrews	andrews	PROPN
ftr-488	294	24	,	,	PUNCT
ftr-488	294	25	supra	supra	PROPN
ftr-488	294	26	note	note	PROPN
ftr-488	294	27	18	18	NUM
ftr-488	294	28	,	,	PUNCT
ftr-488	294	29	at	at	ADP
ftr-488	294	30	327	327	NUM
ftr-488	294	31	.	.	PUNCT
ftr-488	294	32	47	47	NUM
ftr-488	294	33	.	.	PUNCT
ftr-488	294	34	andrews	andrews	PROPN
ftr-488	294	35	,	,	PUNCT
ftr-488	294	36	supra	supra	PROPN
ftr-488	294	37	note	note	PROPN
ftr-488	294	38	18	18	NUM
ftr-488	294	39	.	.	PUNCT
ftr-488	295	1	at	at	ADP
ftr-488	295	2	325	325	NUM
ftr-488	295	3	.	.	PUNCT
ftr-488	296	1	48	48	NUM
ftr-488	296	2	.	.	PUNCT
ftr-488	297	1	griffith	griffith	PROPN
ftr-488	297	2	,	,	PUNCT
ftr-488	297	3	supra	supra	PROPN
ftr-488	297	4	note	note	NOUN
ftr-488	297	5	24	24	NUM
ftr-488	297	6	,	,	PUNCT
ftr-488	297	7	at	at	ADP
ftr-488	297	8	384	384	NUM
ftr-488	297	9	.	.	NUM
ftr-488	297	10	19921	19921	NUM
ftr-488	297	11	florida	florida	PROPN
ftr-488	297	12	tax	tax	NOUN
ftr-488	297	13	review	review	NOUN
ftr-488	297	14	between	between	ADP
ftr-488	297	15	the	the	DET
ftr-488	297	16	tax	tax	NOUN
ftr-488	297	17	base	base	NOUN
ftr-488	297	18	and	and	CCONJ
ftr-488	297	19	theories	theory	NOUN
ftr-488	297	20	of	of	ADP
ftr-488	297	21	welfare	welfare	NOUN
ftr-488	297	22	maximization,49	maximization,49	NOUN
ftr-488	297	23	such	such	ADJ
ftr-488	297	24	as	as	ADP
ftr-488	297	25	rawlsian	rawlsian	ADJ
ftr-488	297	26	or	or	CCONJ
ftr-488	297	27	utilitarian	utilitarian	ADJ
ftr-488	297	28	philosophy.5	philosophy.5	NOUN
ftr-488	297	29	"	"	PUNCT
ftr-488	297	30	under	under	ADP
ftr-488	297	31	his	his	PRON
ftr-488	297	32	view	view	NOUN
ftr-488	297	33	,	,	PUNCT
ftr-488	297	34	"	"	PUNCT
ftr-488	297	35	the	the	DET
ftr-488	297	36	consumption	consumption	NOUN
ftr-488	297	37	component	component	NOUN
ftr-488	297	38	of	of	ADP
ftr-488	297	39	income	income	NOUN
ftr-488	297	40	involves	involve	VERB
ftr-488	297	41	the	the	DET
ftr-488	297	42	exercise	exercise	NOUN
ftr-488	297	43	of	of	ADP
ftr-488	297	44	economic	economic	ADJ
ftr-488	297	45	consumption	consumption	NOUN
ftr-488	297	46	power	power	NOUN
ftr-488	297	47	in	in	ADP
ftr-488	297	48	a	a	DET
ftr-488	297	49	manner	manner	NOUN
ftr-488	297	50	intended	intend	VERB
ftr-488	297	51	to	to	PART
ftr-488	297	52	produce	produce	VERB
ftr-488	297	53	a	a	DET
ftr-488	297	54	current	current	ADJ
ftr-488	297	55	personal	personal	ADJ
ftr-488	297	56	benefit	benefit	NOUN
ftr-488	297	57	.	.	PUNCT
ftr-488	298	1	"	"	PUNCT
ftr-488	298	2	'	'	PUNCT
ftr-488	298	3	"	"	PUNCT
ftr-488	298	4	while	while	SCONJ
ftr-488	298	5	voluntary	voluntary	ADJ
ftr-488	298	6	expenditures	expenditure	NOUN
ftr-488	298	7	unrelated	unrelated	ADJ
ftr-488	298	8	to	to	ADP
ftr-488	298	9	profit	profit	NOUN
ftr-488	298	10	-	-	PUNCT
ftr-488	298	11	seeking	seek	VERB
ftr-488	298	12	activity	activity	NOUN
ftr-488	298	13	should	should	AUX
ftr-488	298	14	be	be	AUX
ftr-488	298	15	considered	consider	VERB
ftr-488	298	16	taxable	taxable	ADJ
ftr-488	298	17	consumption	consumption	NOUN
ftr-488	298	18	,	,	PUNCT
ftr-488	298	19	koppelman	koppelman	NOUN
ftr-488	298	20	agrees	agree	VERB
ftr-488	298	21	that	that	SCONJ
ftr-488	298	22	deductions	deduction	NOUN
ftr-488	298	23	for	for	ADP
ftr-488	298	24	involuntary	involuntary	ADJ
ftr-488	298	25	expenditures	expenditure	NOUN
ftr-488	298	26	may	may	AUX
ftr-488	298	27	be	be	AUX
ftr-488	298	28	justified	justify	VERB
ftr-488	298	29	because	because	SCONJ
ftr-488	298	30	the	the	DET
ftr-488	298	31	involuntary	involuntary	ADJ
ftr-488	298	32	nature	nature	NOUN
ftr-488	298	33	of	of	ADP
ftr-488	298	34	the	the	DET
ftr-488	298	35	transactions	transaction	NOUN
ftr-488	298	36	may	may	AUX
ftr-488	298	37	suggest	suggest	VERB
ftr-488	298	38	that	that	SCONJ
ftr-488	298	39	the	the	DET
ftr-488	298	40	taxpayer	taxpayer	NOUN
ftr-488	298	41	does	do	AUX
ftr-488	298	42	not	not	PART
ftr-488	298	43	receive	receive	VERB
ftr-488	298	44	personal	personal	ADJ
ftr-488	298	45	value	value	NOUN
ftr-488	298	46	equal	equal	ADJ
ftr-488	298	47	to	to	ADP
ftr-488	298	48	the	the	DET
ftr-488	298	49	amount	amount	NOUN
ftr-488	298	50	of	of	ADP
ftr-488	298	51	the	the	DET
ftr-488	298	52	expenditure.5	expenditure.5	NOUN
ftr-488	298	53	"	"	PUNCT
ftr-488	298	54	there	there	PRON
ftr-488	298	55	may	may	AUX
ftr-488	298	56	be	be	AUX
ftr-488	298	57	no	no	DET
ftr-488	298	58	personal	personal	ADJ
ftr-488	298	59	benefit	benefit	NOUN
ftr-488	298	60	because	because	SCONJ
ftr-488	298	61	"	"	PUNCT
ftr-488	298	62	the	the	DET
ftr-488	298	63	expenditure	expenditure	NOUN
ftr-488	298	64	compensates	compensate	NOUN
ftr-488	298	65	for	for	ADP
ftr-488	298	66	a	a	DET
ftr-488	298	67	psychic	psychic	ADJ
ftr-488	298	68	,	,	PUNCT
ftr-488	298	69	noneconomic	noneconomic	ADJ
ftr-488	298	70	loss	loss	NOUN
ftr-488	298	71	which	which	PRON
ftr-488	298	72	necessitated	necessitate	VERB
ftr-488	298	73	the	the	DET
ftr-488	298	74	expenditure	expenditure	NOUN
ftr-488	298	75	.	.	PUNCT
ftr-488	298	76	"	"	PUNCT
ftr-488	299	1	3	3	NUM
ftr-488	299	2	b.	b.	NOUN
ftr-488	299	3	choosing	choose	VERB
ftr-488	299	4	the	the	DET
ftr-488	299	5	base	base	NOUN
ftr-488	299	6	this	this	DET
ftr-488	299	7	discussion	discussion	NOUN
ftr-488	299	8	suggests	suggest	VERB
ftr-488	299	9	that	that	SCONJ
ftr-488	299	10	a	a	DET
ftr-488	299	11	reasoned	reason	VERB
ftr-488	299	12	argument	argument	NOUN
ftr-488	299	13	could	could	AUX
ftr-488	299	14	be	be	AUX
ftr-488	299	15	made	make	VERB
ftr-488	299	16	either	either	CCONJ
ftr-488	299	17	for	for	ADP
ftr-488	299	18	the	the	DET
ftr-488	299	19	view	view	NOUN
ftr-488	299	20	that	that	SCONJ
ftr-488	299	21	ultimate	ultimate	ADJ
ftr-488	299	22	enjoyment	enjoyment	NOUN
ftr-488	299	23	should	should	AUX
ftr-488	299	24	be	be	AUX
ftr-488	299	25	taken	take	VERB
ftr-488	299	26	into	into	ADP
ftr-488	299	27	account	account	NOUN
ftr-488	299	28	or	or	CCONJ
ftr-488	299	29	that	that	SCONJ
ftr-488	299	30	we	we	PRON
ftr-488	299	31	should	should	AUX
ftr-488	299	32	focus	focus	VERB
ftr-488	299	33	solely	solely	ADV
ftr-488	299	34	on	on	ADP
ftr-488	299	35	expenditures	expenditure	NOUN
ftr-488	299	36	without	without	ADP
ftr-488	299	37	regard	regard	NOUN
ftr-488	299	38	to	to	ADP
ftr-488	299	39	how	how	SCONJ
ftr-488	299	40	things	thing	NOUN
ftr-488	299	41	work	work	VERB
ftr-488	299	42	out	out	ADP
ftr-488	299	43	.	.	PUNCT
ftr-488	300	1	in	in	ADP
ftr-488	300	2	all	all	DET
ftr-488	300	3	likelihood	likelihood	NOUN
ftr-488	300	4	neither	neither	DET
ftr-488	300	5	reason	reason	NOUN
ftr-488	300	6	nor	nor	CCONJ
ftr-488	300	7	logic	logic	NOUN
ftr-488	300	8	will	will	AUX
ftr-488	300	9	help	help	VERB
ftr-488	300	10	us	we	PRON
ftr-488	300	11	choose	choose	VERB
ftr-488	300	12	between	between	ADP
ftr-488	300	13	an	an	DET
ftr-488	300	14	ex	ex	X
ftr-488	300	15	ante	ante	NOUN
ftr-488	300	16	or	or	CCONJ
ftr-488	300	17	ex	ex	PRON
ftr-488	300	18	post	post	NOUN
ftr-488	300	19	approach	approach	NOUN
ftr-488	300	20	to	to	ADP
ftr-488	300	21	measuring	measure	VERB
ftr-488	300	22	the	the	DET
ftr-488	300	23	benefit	benefit	NOUN
ftr-488	300	24	of	of	ADP
ftr-488	300	25	consumption	consumption	NOUN
ftr-488	300	26	expenditures	expenditure	NOUN
ftr-488	300	27	.	.	PUNCT
ftr-488	301	1	this	this	DET
ftr-488	301	2	dilemma	dilemma	NOUN
ftr-488	301	3	could	could	AUX
ftr-488	301	4	be	be	AUX
ftr-488	301	5	avoided	avoid	VERB
ftr-488	301	6	,	,	PUNCT
ftr-488	301	7	however	however	ADV
ftr-488	301	8	,	,	PUNCT
ftr-488	301	9	if	if	SCONJ
ftr-488	301	10	we	we	PRON
ftr-488	301	11	could	could	AUX
ftr-488	301	12	conclude	conclude	VERB
ftr-488	301	13	either	either	CCONJ
ftr-488	301	14	that	that	SCONJ
ftr-488	301	15	there	there	PRON
ftr-488	301	16	is	be	VERB
ftr-488	301	17	not	not	PART
ftr-488	301	18	likely	likely	ADJ
ftr-488	301	19	to	to	PART
ftr-488	301	20	be	be	AUX
ftr-488	301	21	a	a	DET
ftr-488	301	22	material	material	ADJ
ftr-488	301	23	difference	difference	NOUN
ftr-488	301	24	in	in	ADP
ftr-488	301	25	the	the	DET
ftr-488	301	26	results	result	NOUN
ftr-488	301	27	of	of	ADP
ftr-488	301	28	the	the	DET
ftr-488	301	29	two	two	NUM
ftr-488	301	30	approaches	approach	NOUN
ftr-488	301	31	,	,	PUNCT
ftr-488	301	32	or	or	CCONJ
ftr-488	301	33	that	that	SCONJ
ftr-488	301	34	,	,	PUNCT
ftr-488	301	35	because	because	SCONJ
ftr-488	301	36	of	of	ADP
ftr-488	301	37	likely	likely	ADJ
ftr-488	301	38	imperfections	imperfection	NOUN
ftr-488	301	39	in	in	ADP
ftr-488	301	40	implementing	implement	VERB
ftr-488	301	41	the	the	DET
ftr-488	301	42	ex	ex	ADJ
ftr-488	301	43	post	post	NOUN
ftr-488	301	44	perspective	perspective	NOUN
ftr-488	301	45	,	,	PUNCT
ftr-488	301	46	it	it	PRON
ftr-488	301	47	is	be	AUX
ftr-488	301	48	unlikely	unlikely	ADJ
ftr-488	301	49	to	to	PART
ftr-488	301	50	do	do	VERB
ftr-488	301	51	a	a	DET
ftr-488	301	52	better	well	ADJ
ftr-488	301	53	job	job	NOUN
ftr-488	301	54	of	of	ADP
ftr-488	301	55	measuring	measure	VERB
ftr-488	301	56	actual	actual	ADJ
ftr-488	301	57	consumption	consumption	NOUN
ftr-488	301	58	than	than	ADP
ftr-488	301	59	the	the	DET
ftr-488	301	60	ex	ex	PROPN
ftr-488	301	61	ante	ante	NOUN
ftr-488	301	62	method	method	NOUN
ftr-488	301	63	.	.	PUNCT
ftr-488	302	1	these	these	DET
ftr-488	302	2	questions	question	NOUN
ftr-488	302	3	are	be	AUX
ftr-488	302	4	discussed	discuss	VERB
ftr-488	302	5	in	in	ADP
ftr-488	302	6	the	the	DET
ftr-488	302	7	next	next	ADJ
ftr-488	302	8	section	section	NOUN
ftr-488	302	9	.	.	PUNCT
ftr-488	303	1	iii	iii	X
ftr-488	303	2	.	.	PUNCT
ftr-488	303	3	implementation	implementation	NOUN
ftr-488	303	4	of	of	ADP
ftr-488	303	5	ex	ex	PRON
ftr-488	303	6	ante	ante	NOUN
ftr-488	303	7	or	or	CCONJ
ftr-488	303	8	ex	ex	ADJ
ftr-488	303	9	post	post	NOUN
ftr-488	303	10	approach	approach	NOUN
ftr-488	303	11	in	in	ADP
ftr-488	303	12	this	this	DET
ftr-488	303	13	part	part	NOUN
ftr-488	303	14	,	,	PUNCT
ftr-488	303	15	i	i	PRON
ftr-488	303	16	explore	explore	VERB
ftr-488	303	17	a	a	DET
ftr-488	303	18	number	number	NOUN
ftr-488	303	19	of	of	ADP
ftr-488	303	20	points	point	NOUN
ftr-488	303	21	which	which	PRON
ftr-488	303	22	relate	relate	VERB
ftr-488	303	23	to	to	ADP
ftr-488	303	24	the	the	DET
ftr-488	303	25	question	question	NOUN
ftr-488	303	26	of	of	ADP
ftr-488	303	27	whether	whether	SCONJ
ftr-488	303	28	a	a	DET
ftr-488	303	29	tax	tax	NOUN
ftr-488	303	30	system	system	NOUN
ftr-488	303	31	which	which	PRON
ftr-488	303	32	ignores	ignore	VERB
ftr-488	303	33	consumption	consumption	NOUN
ftr-488	303	34	gains	gain	NOUN
ftr-488	303	35	and	and	CCONJ
ftr-488	303	36	losses	loss	NOUN
ftr-488	303	37	is	be	AUX
ftr-488	303	38	,	,	PUNCT
ftr-488	303	39	nevertheless	nevertheless	ADV
ftr-488	303	40	,	,	PUNCT
ftr-488	303	41	likely	likely	ADJ
ftr-488	303	42	to	to	PART
ftr-488	303	43	give	give	VERB
ftr-488	303	44	a	a	DET
ftr-488	303	45	fairer	fair	ADJ
ftr-488	303	46	picture	picture	NOUN
ftr-488	303	47	of	of	ADP
ftr-488	303	48	ultimate	ultimate	ADJ
ftr-488	303	49	satisfaction	satisfaction	NOUN
ftr-488	303	50	than	than	ADP
ftr-488	303	51	one	one	NUM
ftr-488	303	52	which	which	PRON
ftr-488	303	53	uses	use	VERB
ftr-488	303	54	an	an	DET
ftr-488	303	55	ex	ex	ADJ
ftr-488	303	56	post	post	NOUN
ftr-488	303	57	,	,	PUNCT
ftr-488	303	58	direct	direct	ADJ
ftr-488	303	59	,	,	PUNCT
ftr-488	303	60	measure	measure	NOUN
ftr-488	303	61	of	of	ADP
ftr-488	303	62	such	such	ADJ
ftr-488	303	63	enjoyment	enjoyment	NOUN
ftr-488	303	64	.	.	PUNCT
ftr-488	304	1	i	i	PRON
ftr-488	304	2	believe	believe	VERB
ftr-488	304	3	that	that	SCONJ
ftr-488	304	4	the	the	DET
ftr-488	304	5	ex	ex	PROPN
ftr-488	304	6	ante	ante	NOUN
ftr-488	304	7	approach	approach	NOUN
ftr-488	304	8	may	may	AUX
ftr-488	304	9	be	be	AUX
ftr-488	304	10	more	more	ADV
ftr-488	304	11	accurate	accurate	ADJ
ftr-488	304	12	for	for	ADP
ftr-488	304	13	a	a	DET
ftr-488	304	14	number	number	NOUN
ftr-488	304	15	of	of	ADP
ftr-488	304	16	reasons	reason	NOUN
ftr-488	304	17	.	.	PUNCT
ftr-488	305	1	first	first	ADV
ftr-488	305	2	,	,	PUNCT
ftr-488	305	3	there	there	PRON
ftr-488	305	4	is	be	VERB
ftr-488	305	5	no	no	DET
ftr-488	305	6	reason	reason	NOUN
ftr-488	305	7	to	to	PART
ftr-488	305	8	suspect	suspect	VERB
ftr-488	305	9	that	that	SCONJ
ftr-488	305	10	there	there	PRON
ftr-488	305	11	would	would	AUX
ftr-488	305	12	often	often	ADV
ftr-488	305	13	be	be	AUX
ftr-488	305	14	large	large	ADJ
ftr-488	305	15	differences	difference	NOUN
ftr-488	305	16	between	between	ADP
ftr-488	305	17	expenditures	expenditure	NOUN
ftr-488	305	18	and	and	CCONJ
ftr-488	305	19	enjoyment	enjoyment	NOUN
ftr-488	305	20	.	.	PUNCT
ftr-488	306	1	in	in	ADP
ftr-488	306	2	part	part	NOUN
ftr-488	306	3	this	this	PRON
ftr-488	306	4	is	be	AUX
ftr-488	306	5	true	true	ADJ
ftr-488	306	6	because	because	SCONJ
ftr-488	306	7	what	what	PRON
ftr-488	306	8	at	at	ADP
ftr-488	306	9	first	first	ADJ
ftr-488	306	10	glance	glance	NOUN
ftr-488	306	11	appears	appear	VERB
ftr-488	306	12	to	to	PART
ftr-488	306	13	be	be	AUX
ftr-488	306	14	a	a	DET
ftr-488	306	15	loss	loss	NOUN
ftr-488	306	16	may	may	AUX
ftr-488	306	17	on	on	ADP
ftr-488	306	18	a	a	DET
ftr-488	306	19	closer	close	ADJ
ftr-488	306	20	examination	examination	NOUN
ftr-488	306	21	49	49	NUM
ftr-488	306	22	.	.	PUNCT
ftr-488	307	1	see	see	VERB
ftr-488	307	2	stanley	stanley	PROPN
ftr-488	307	3	a.	a.	PROPN
ftr-488	307	4	koppelman	koppelman	PROPN
ftr-488	307	5	,	,	PUNCT
ftr-488	307	6	personal	personal	ADJ
ftr-488	307	7	deductions	deduction	NOUN
ftr-488	307	8	under	under	ADP
ftr-488	307	9	an	an	DET
ftr-488	307	10	ideal	ideal	ADJ
ftr-488	307	11	income	income	NOUN
ftr-488	307	12	tax	tax	NOUN
ftr-488	307	13	,	,	PUNCT
ftr-488	307	14	43	43	NUM
ftr-488	307	15	tax	tax	NOUN
ftr-488	307	16	l.	l.	PROPN
ftr-488	307	17	rev	rev	PROPN
ftr-488	307	18	.	.	PROPN
ftr-488	307	19	679	679	NUM
ftr-488	307	20	,	,	PUNCT
ftr-488	307	21	697	697	NUM
ftr-488	307	22	-	-	SYM
ftr-488	307	23	704	704	NUM
ftr-488	307	24	(	(	PUNCT
ftr-488	307	25	1988	1988	NUM
ftr-488	307	26	)	)	PUNCT
ftr-488	307	27	.	.	PUNCT
ftr-488	308	1	50	50	NUM
ftr-488	308	2	.	.	PUNCT
ftr-488	309	1	i	i	PRON
ftr-488	309	2	d.	d.	PROPN
ftr-488	309	3	at	at	ADP
ftr-488	309	4	698	698	NUM
ftr-488	309	5	-	-	SYM
ftr-488	309	6	700	700	NUM
ftr-488	309	7	.	.	PUNCT
ftr-488	310	1	51	51	NUM
ftr-488	310	2	.	.	PUNCT
ftr-488	311	1	i	i	PRON
ftr-488	311	2	d.	d.	PROPN
ftr-488	311	3	at	at	ADP
ftr-488	311	4	705	705	NUM
ftr-488	311	5	.	.	PUNCT
ftr-488	312	1	52	52	NUM
ftr-488	312	2	.	.	PUNCT
ftr-488	313	1	i	i	PRON
ftr-488	313	2	d.	d.	PROPN
ftr-488	313	3	at	at	ADP
ftr-488	313	4	709	709	NUM
ftr-488	313	5	.	.	PUNCT
ftr-488	314	1	53	53	NUM
ftr-488	314	2	.	.	PUNCT
ftr-488	315	1	i	i	PRON
ftr-488	315	2	d.	d.	PROPN
ftr-488	315	3	at	at	ADP
ftr-488	315	4	710	710	NUM
ftr-488	315	5	.	.	PUNCT
ftr-488	316	1	[	[	X
ftr-488	316	2	vol	vol	NOUN
ftr-488	316	3	1:1	1:1	NUM
ftr-488	316	4	valuing	value	VERB
ftr-488	316	5	personal	personal	ADJ
ftr-488	316	6	consuniption	consuniption	NOUN
ftr-488	316	7	be	be	AUX
ftr-488	316	8	merely	merely	ADV
ftr-488	316	9	a	a	DET
ftr-488	316	10	reflection	reflection	NOUN
ftr-488	316	11	of	of	ADP
ftr-488	316	12	a	a	DET
ftr-488	316	13	pattern	pattern	NOUN
ftr-488	316	14	of	of	ADP
ftr-488	316	15	consumption	consumption	NOUN
ftr-488	316	16	.	.	PUNCT
ftr-488	317	1	in	in	ADP
ftr-488	317	2	addition	addition	NOUN
ftr-488	317	3	,	,	PUNCT
ftr-488	317	4	we	we	PRON
ftr-488	317	5	might	might	AUX
ftr-488	317	6	expect	expect	VERB
ftr-488	317	7	losses	loss	NOUN
ftr-488	317	8	and	and	CCONJ
ftr-488	317	9	gains	gain	NOUN
ftr-488	317	10	to	to	PART
ftr-488	317	11	even	even	ADV
ftr-488	317	12	out	out	ADV
ftr-488	317	13	.	.	PUNCT
ftr-488	318	1	but	but	CCONJ
ftr-488	318	2	it	it	PRON
ftr-488	318	3	seems	seem	VERB
ftr-488	318	4	likely	likely	ADJ
ftr-488	318	5	,	,	PUNCT
ftr-488	318	6	as	as	SCONJ
ftr-488	318	7	is	be	AUX
ftr-488	318	8	developed	develop	VERB
ftr-488	318	9	below	below	ADV
ftr-488	318	10	,	,	PUNCT
ftr-488	318	11	that	that	SCONJ
ftr-488	318	12	any	any	DET
ftr-488	318	13	attempt	attempt	NOUN
ftr-488	318	14	to	to	PART
ftr-488	318	15	measure	measure	VERB
ftr-488	318	16	consumption	consumption	NOUN
ftr-488	318	17	ex	ex	PRON
ftr-488	318	18	post	post	NOUN
ftr-488	318	19	would	would	AUX
ftr-488	318	20	not	not	PART
ftr-488	318	21	only	only	ADV
ftr-488	318	22	exclude	exclude	VERB
ftr-488	318	23	some	some	DET
ftr-488	318	24	losses	loss	NOUN
ftr-488	318	25	while	while	SCONJ
ftr-488	318	26	allowing	allow	VERB
ftr-488	318	27	others	other	NOUN
ftr-488	318	28	,	,	PUNCT
ftr-488	318	29	but	but	CCONJ
ftr-488	318	30	more	more	ADV
ftr-488	318	31	importantly	importantly	ADV
ftr-488	318	32	would	would	AUX
ftr-488	318	33	systematically	systematically	ADV
ftr-488	318	34	exclude	exclude	VERB
ftr-488	318	35	gains	gain	NOUN
ftr-488	318	36	while	while	SCONJ
ftr-488	318	37	allowing	allow	VERB
ftr-488	318	38	losses	loss	NOUN
ftr-488	318	39	.	.	PUNCT
ftr-488	319	1	if	if	SCONJ
ftr-488	319	2	this	this	PRON
ftr-488	319	3	is	be	AUX
ftr-488	319	4	the	the	DET
ftr-488	319	5	case	case	NOUN
ftr-488	319	6	an	an	DET
ftr-488	319	7	ex	ex	X
ftr-488	319	8	post	post	NOUN
ftr-488	319	9	approach	approach	NOUN
ftr-488	319	10	would	would	AUX
ftr-488	319	11	understate	understate	VERB
ftr-488	319	12	aggregate	aggregate	ADJ
ftr-488	319	13	income	income	NOUN
ftr-488	319	14	and	and	CCONJ
ftr-488	319	15	it	it	PRON
ftr-488	319	16	may	may	AUX
ftr-488	319	17	well	well	ADV
ftr-488	319	18	tend	tend	VERB
ftr-488	319	19	to	to	PART
ftr-488	319	20	exclude	exclude	VERB
ftr-488	319	21	gains	gain	NOUN
ftr-488	319	22	achieved	achieve	VERB
ftr-488	319	23	by	by	ADP
ftr-488	319	24	the	the	DET
ftr-488	319	25	very	very	ADJ
ftr-488	319	26	persons	person	NOUN
ftr-488	319	27	whose	whose	DET
ftr-488	319	28	losses	loss	NOUN
ftr-488	319	29	would	would	AUX
ftr-488	319	30	be	be	AUX
ftr-488	319	31	taken	take	VERB
ftr-488	319	32	into	into	ADP
ftr-488	319	33	account	account	NOUN
ftr-488	319	34	.	.	PUNCT
ftr-488	320	1	finally	finally	ADV
ftr-488	320	2	measuring	measure	VERB
ftr-488	320	3	consumption	consumption	NOUN
ftr-488	320	4	ex	ex	PRON
ftr-488	320	5	ante	ante	NOUN
ftr-488	320	6	does	do	AUX
ftr-488	320	7	not	not	PART
ftr-488	320	8	preclude	preclude	VERB
ftr-488	320	9	taking	take	VERB
ftr-488	320	10	into	into	ADP
ftr-488	320	11	account	account	NOUN
ftr-488	320	12	an	an	DET
ftr-488	320	13	increase	increase	NOUN
ftr-488	320	14	in	in	ADP
ftr-488	320	15	the	the	DET
ftr-488	320	16	market	market	NOUN
ftr-488	320	17	value	value	NOUN
ftr-488	320	18	of	of	ADP
ftr-488	320	19	housing	housing	NOUN
ftr-488	320	20	and	and	CCONJ
ftr-488	320	21	other	other	ADJ
ftr-488	320	22	consumer	consumer	NOUN
ftr-488	320	23	durables	durable	NOUN
ftr-488	320	24	.	.	PUNCT
ftr-488	321	1	a.	a.	NOUN
ftr-488	321	2	ex	ex	PROPN
ftr-488	321	3	ante	ante	PROPN
ftr-488	321	4	and	and	CCONJ
ftr-488	321	5	ex	ex	PRON
ftr-488	321	6	post	post	NOUN
ftr-488	321	7	measures	measure	NOUN
ftr-488	321	8	may	may	AUX
ftr-488	321	9	not	not	PART
ftr-488	321	10	differ	differ	VERB
ftr-488	321	11	significantly	significantly	ADV
ftr-488	321	12	if	if	SCONJ
ftr-488	321	13	there	there	PRON
ftr-488	321	14	is	be	VERB
ftr-488	321	15	no	no	DET
ftr-488	321	16	reason	reason	NOUN
ftr-488	321	17	to	to	PART
ftr-488	321	18	suspect	suspect	VERB
ftr-488	321	19	that	that	SCONJ
ftr-488	321	20	any	any	DET
ftr-488	321	21	one	one	NUM
ftr-488	321	22	individual	individual	NOUN
ftr-488	321	23	or	or	CCONJ
ftr-488	321	24	class	class	NOUN
ftr-488	321	25	of	of	ADP
ftr-488	321	26	individuals	individual	NOUN
ftr-488	321	27	is	be	AUX
ftr-488	321	28	likely	likely	ADJ
ftr-488	321	29	to	to	PART
ftr-488	321	30	experience	experience	VERB
ftr-488	321	31	unusual	unusual	ADJ
ftr-488	321	32	differences	difference	NOUN
ftr-488	321	33	between	between	ADP
ftr-488	321	34	cost	cost	NOUN
ftr-488	321	35	and	and	CCONJ
ftr-488	321	36	actual	actual	ADJ
ftr-488	321	37	enjoyment	enjoyment	NOUN
ftr-488	321	38	,	,	PUNCT
ftr-488	321	39	it	it	PRON
ftr-488	321	40	is	be	AUX
ftr-488	321	41	at	at	ADP
ftr-488	321	42	least	least	ADJ
ftr-488	321	43	possible	possible	ADJ
ftr-488	321	44	that	that	SCONJ
ftr-488	321	45	the	the	DET
ftr-488	321	46	purchase	purchase	NOUN
ftr-488	321	47	price	price	NOUN
ftr-488	321	48	will	will	AUX
ftr-488	321	49	give	give	VERB
ftr-488	321	50	a	a	DET
ftr-488	321	51	fair	fair	ADJ
ftr-488	321	52	indication	indication	NOUN
ftr-488	321	53	of	of	ADP
ftr-488	321	54	overall	overall	ADJ
ftr-488	321	55	enjoyment	enjoyment	NOUN
ftr-488	321	56	.	.	PUNCT
ftr-488	322	1	to	to	PART
ftr-488	322	2	pursue	pursue	VERB
ftr-488	322	3	this	this	PRON
ftr-488	322	4	further	far	ADV
ftr-488	322	5	,	,	PUNCT
ftr-488	322	6	let	let	VERB
ftr-488	322	7	us	we	PRON
ftr-488	322	8	look	look	VERB
ftr-488	322	9	at	at	ADP
ftr-488	322	10	the	the	DET
ftr-488	322	11	reasons	reason	NOUN
ftr-488	322	12	previously	previously	ADV
ftr-488	322	13	identified	identify	VERB
ftr-488	322	14	as	as	ADP
ftr-488	322	15	causes	cause	NOUN
ftr-488	322	16	for	for	ADP
ftr-488	322	17	the	the	DET
ftr-488	322	18	difference	difference	NOUN
ftr-488	322	19	between	between	ADP
ftr-488	322	20	purchase	purchase	NOUN
ftr-488	322	21	price	price	NOUN
ftr-488	322	22	and	and	CCONJ
ftr-488	322	23	outcome	outcome	NOUN
ftr-488	322	24	.	.	PUNCT
ftr-488	323	1	consumer	consumer	NOUN
ftr-488	323	2	surplus	surplus	NOUN
ftr-488	323	3	,	,	PUNCT
ftr-488	323	4	which	which	PRON
ftr-488	323	5	measures	measure	VERB
ftr-488	323	6	the	the	DET
ftr-488	323	7	difference	difference	NOUN
ftr-488	323	8	between	between	ADP
ftr-488	323	9	willingness	willingness	NOUN
ftr-488	323	10	to	to	PART
ftr-488	323	11	pay	pay	VERB
ftr-488	323	12	and	and	CCONJ
ftr-488	323	13	price	price	NOUN
ftr-488	323	14	,	,	PUNCT
ftr-488	323	15	is	be	AUX
ftr-488	323	16	one	one	NUM
ftr-488	323	17	reason	reason	NOUN
ftr-488	323	18	for	for	ADP
ftr-488	323	19	the	the	DET
ftr-488	323	20	difference	difference	NOUN
ftr-488	323	21	between	between	ADP
ftr-488	323	22	cost	cost	NOUN
ftr-488	323	23	and	and	CCONJ
ftr-488	323	24	actual	actual	ADJ
ftr-488	323	25	enjoyment	enjoyment	NOUN
ftr-488	323	26	.	.	PUNCT
ftr-488	324	1	i	i	PRON
ftr-488	324	2	see	see	VERB
ftr-488	324	3	no	no	DET
ftr-488	324	4	reason	reason	NOUN
ftr-488	324	5	why	why	SCONJ
ftr-488	324	6	consumer	consumer	NOUN
ftr-488	324	7	surplus	surplus	NOUN
ftr-488	324	8	would	would	AUX
ftr-488	324	9	not	not	PART
ftr-488	324	10	be	be	AUX
ftr-488	324	11	somewhat	somewhat	ADV
ftr-488	324	12	equally	equally	ADV
ftr-488	324	13	distributed	distribute	VERB
ftr-488	324	14	,	,	PUNCT
ftr-488	324	15	at	at	ADP
ftr-488	324	16	least	least	ADJ
ftr-488	324	17	among	among	ADP
ftr-488	324	18	people	people	NOUN
ftr-488	324	19	in	in	ADP
ftr-488	324	20	the	the	DET
ftr-488	324	21	same	same	ADJ
ftr-488	324	22	income	income	NOUN
ftr-488	324	23	class	class	NOUN
ftr-488	324	24	.	.	PUNCT
ftr-488	325	1	some	some	PRON
ftr-488	325	2	suggest	suggest	VERB
ftr-488	325	3	that	that	SCONJ
ftr-488	325	4	consumer	consumer	NOUN
ftr-488	325	5	surplus	surplus	NOUN
ftr-488	325	6	is	be	AUX
ftr-488	325	7	not	not	PART
ftr-488	325	8	"	"	PUNCT
ftr-488	325	9	distributed	distribute	VERB
ftr-488	325	10	unevenly	unevenly	ADV
ftr-488	325	11	across	across	ADP
ftr-488	325	12	classes	class	NOUN
ftr-488	325	13	;	;	PUNCT
ftr-488	325	14	thus	thus	ADV
ftr-488	325	15	,	,	PUNCT
ftr-488	325	16	it	it	PRON
ftr-488	325	17	poses	pose	VERB
ftr-488	325	18	no	no	DET
ftr-488	325	19	vertical	vertical	ADJ
ftr-488	325	20	equity	equity	NOUN
ftr-488	325	21	problems	problem	NOUN
ftr-488	325	22	.	.	PUNCT
ftr-488	326	1	"	"	PUNCT
ftr-488	326	2	'	'	PUNCT
ftr-488	326	3	on	on	ADP
ftr-488	326	4	the	the	DET
ftr-488	326	5	other	other	ADJ
ftr-488	326	6	hand	hand	NOUN
ftr-488	326	7	,	,	PUNCT
ftr-488	326	8	it	it	PRON
ftr-488	326	9	seems	seem	VERB
ftr-488	326	10	to	to	ADP
ftr-488	326	11	me	i	PRON
ftr-488	326	12	that	that	SCONJ
ftr-488	326	13	those	those	PRON
ftr-488	326	14	with	with	ADP
ftr-488	326	15	large	large	ADJ
ftr-488	326	16	amounts	amount	NOUN
ftr-488	326	17	of	of	ADP
ftr-488	326	18	income	income	NOUN
ftr-488	326	19	would	would	AUX
ftr-488	326	20	willingly	willingly	ADV
ftr-488	326	21	pay	pay	VERB
ftr-488	326	22	much	much	ADV
ftr-488	326	23	more	more	ADJ
ftr-488	326	24	than	than	ADP
ftr-488	326	25	market	market	NOUN
ftr-488	326	26	price	price	NOUN
ftr-488	326	27	for	for	ADP
ftr-488	326	28	such	such	ADJ
ftr-488	326	29	items	item	NOUN
ftr-488	326	30	as	as	ADP
ftr-488	326	31	ordinary	ordinary	ADJ
ftr-488	326	32	entertainment	entertainment	NOUN
ftr-488	326	33	and	and	CCONJ
ftr-488	326	34	travel	travel	NOUN
ftr-488	326	35	.	.	PUNCT
ftr-488	326	36	"	"	PUNCT
ftr-488	327	1	this	this	DET
ftr-488	327	2	income	income	NOUN
ftr-488	327	3	effect	effect	NOUN
ftr-488	327	4	would	would	AUX
ftr-488	327	5	create	create	VERB
ftr-488	327	6	larger	large	ADJ
ftr-488	327	7	consumer	consumer	NOUN
ftr-488	327	8	surplus	surplus	NOUN
ftr-488	327	9	for	for	ADP
ftr-488	327	10	each	each	DET
ftr-488	327	11	dollar	dollar	NOUN
ftr-488	327	12	spent	spend	VERB
ftr-488	327	13	by	by	ADP
ftr-488	327	14	the	the	DET
ftr-488	327	15	well	well	NOUN
ftr-488	327	16	-	-	PUNCT
ftr-488	327	17	to	to	PART
ftr-488	327	18	-	-	PUNCT
ftr-488	327	19	do	do	AUX
ftr-488	327	20	.	.	PUNCT
ftr-488	328	1	although	although	SCONJ
ftr-488	328	2	changes	change	NOUN
ftr-488	328	3	in	in	ADP
ftr-488	328	4	market	market	NOUN
ftr-488	328	5	prices	price	NOUN
ftr-488	328	6	and	and	CCONJ
ftr-488	328	7	variation	variation	NOUN
ftr-488	328	8	in	in	ADP
ftr-488	328	9	the	the	DET
ftr-488	328	10	quality	quality	NOUN
ftr-488	328	11	of	of	ADP
ftr-488	328	12	the	the	DET
ftr-488	328	13	particular	particular	ADJ
ftr-488	328	14	item	item	NOUN
ftr-488	328	15	among	among	ADP
ftr-488	328	16	models	model	NOUN
ftr-488	328	17	should	should	AUX
ftr-488	328	18	be	be	AUX
ftr-488	328	19	random	random	ADJ
ftr-488	328	20	,	,	PUNCT
ftr-488	328	21	choosing	choose	VERB
ftr-488	328	22	wisely	wisely	ADV
ftr-488	328	23	among	among	ADP
ftr-488	328	24	models	model	NOUN
ftr-488	328	25	and	and	CCONJ
ftr-488	328	26	avoiding	avoid	VERB
ftr-488	328	27	fraud	fraud	NOUN
ftr-488	328	28	and	and	CCONJ
ftr-488	328	29	misrepresentation	misrepresentation	NOUN
ftr-488	328	30	might	might	AUX
ftr-488	328	31	not	not	PART
ftr-488	328	32	be	be	AUX
ftr-488	328	33	.	.	PUNCT
ftr-488	329	1	one	one	NUM
ftr-488	329	2	suspects	suspect	VERB
ftr-488	329	3	that	that	SCONJ
ftr-488	329	4	the	the	DET
ftr-488	329	5	less	less	ADV
ftr-488	329	6	well	well	ADV
ftr-488	329	7	off	off	ADV
ftr-488	329	8	or	or	CCONJ
ftr-488	329	9	the	the	DET
ftr-488	329	10	less	less	ADV
ftr-488	329	11	well	well	ADV
ftr-488	329	12	educated	educate	VERB
ftr-488	329	13	are	be	AUX
ftr-488	329	14	more	more	ADV
ftr-488	329	15	likely	likely	ADJ
ftr-488	329	16	to	to	PART
ftr-488	329	17	be	be	AUX
ftr-488	329	18	victimized	victimize	VERB
ftr-488	329	19	by	by	ADP
ftr-488	329	20	lower	low	ADJ
ftr-488	329	21	quality	quality	NOUN
ftr-488	329	22	products	product	NOUN
ftr-488	329	23	as	as	SCONJ
ftr-488	329	24	they	they	PRON
ftr-488	329	25	have	have	VERB
ftr-488	329	26	less	less	ADJ
ftr-488	329	27	resources	resource	NOUN
ftr-488	329	28	with	with	ADP
ftr-488	329	29	which	which	PRON
ftr-488	329	30	to	to	PART
ftr-488	329	31	research	research	VERB
ftr-488	329	32	potential	potential	ADJ
ftr-488	329	33	purchases	purchase	NOUN
ftr-488	329	34	and	and	CCONJ
ftr-488	329	35	access	access	NOUN
ftr-488	329	36	to	to	ADP
ftr-488	329	37	fewer	few	ADJ
ftr-488	329	38	sales	sale	NOUN
ftr-488	329	39	outletsy	outletsy	ADV
ftr-488	329	40	still	still	ADV
ftr-488	329	41	,	,	PUNCT
ftr-488	329	42	if	if	SCONJ
ftr-488	329	43	the	the	DET
ftr-488	329	44	amount	amount	NOUN
ftr-488	329	45	of	of	ADP
ftr-488	329	46	difference	difference	NOUN
ftr-488	329	47	between	between	ADP
ftr-488	329	48	cost	cost	NOUN
ftr-488	329	49	and	and	CCONJ
ftr-488	329	50	outcome	outcome	NOUN
ftr-488	329	51	is	be	AUX
ftr-488	329	52	not	not	PART
ftr-488	329	53	54	54	NUM
ftr-488	329	54	.	.	PUNCT
ftr-488	330	1	mark	mark	PROPN
ftr-488	330	2	g.	g.	PROPN
ftr-488	330	3	kelman	kelman	PROPN
ftr-488	330	4	,	,	PUNCT
ftr-488	330	5	time	time	NOUN
ftr-488	330	6	preference	preference	NOUN
ftr-488	330	7	and	and	CCONJ
ftr-488	330	8	tax	tax	NOUN
ftr-488	330	9	equity	equity	NOUN
ftr-488	330	10	.	.	PUNCT
ftr-488	331	1	35	35	NUM
ftr-488	331	2	stan	stan	PROPN
ftr-488	331	3	.	.	PUNCT
ftr-488	332	1	l	l	PROPN
ftr-488	332	2	rev	rev	PROPN
ftr-488	332	3	.	.	PROPN
ftr-488	332	4	649	649	NUM
ftr-488	332	5	,	,	PUNCT
ftr-488	332	6	657	657	NUM
ftr-488	332	7	n.23	n.23	NOUN
ftr-488	332	8	(	(	PUNCT
ftr-488	332	9	1983	1983	NUM
ftr-488	332	10	)	)	PUNCT
ftr-488	332	11	.	.	PUNCT
ftr-488	333	1	55	55	NUM
ftr-488	333	2	.	.	PUNCT
ftr-488	334	1	but	but	CCONJ
ftr-488	334	2	see	see	VERB
ftr-488	334	3	herbert	herbert	PROPN
ftr-488	334	4	hovenkamp	hovenkamp	PROPN
ftr-488	334	5	,	,	PUNCT
ftr-488	334	6	positivism	positivism	NOUN
ftr-488	334	7	in	in	ADP
ftr-488	334	8	law	law	NOUN
ftr-488	334	9	&	&	CCONJ
ftr-488	334	10	economics	economic	NOUN
ftr-488	334	11	.	.	PUNCT
ftr-488	335	1	78	78	NUM
ftr-488	335	2	cal	cal	ADJ
ftr-488	335	3	.	.	PUNCT
ftr-488	336	1	l	l	PROPN
ftr-488	336	2	rev	rev	AUX
ftr-488	336	3	.	.	PROPN
ftr-488	336	4	815	815	NUM
ftr-488	336	5	,	,	PUNCT
ftr-488	336	6	839	839	NUM
ftr-488	336	7	-	-	SYM
ftr-488	336	8	40	40	NUM
ftr-488	336	9	(	(	PUNCT
ftr-488	336	10	1990	1990	NUM
ftr-488	336	11	)	)	PUNCT
ftr-488	336	12	(	(	PUNCT
ftr-488	336	13	arguing	argue	VERB
ftr-488	336	14	that	that	SCONJ
ftr-488	336	15	while	while	SCONJ
ftr-488	336	16	the	the	DET
ftr-488	336	17	rich	rich	ADJ
ftr-488	336	18	may	may	AUX
ftr-488	336	19	have	have	VERB
ftr-488	336	20	a	a	DET
ftr-488	336	21	greater	great	ADJ
ftr-488	336	22	willingness	willingness	NOUN
ftr-488	336	23	to	to	PART
ftr-488	336	24	pay	pay	VERB
ftr-488	336	25	,	,	PUNCT
ftr-488	336	26	that	that	PRON
ftr-488	336	27	does	do	AUX
ftr-488	336	28	not	not	PART
ftr-488	336	29	necessarily	necessarily	ADV
ftr-488	336	30	mean	mean	VERB
ftr-488	336	31	they	they	PRON
ftr-488	336	32	achieve	achieve	VERB
ftr-488	336	33	greater	great	ADJ
ftr-488	336	34	utility	utility	NOUN
ftr-488	336	35	from	from	ADP
ftr-488	336	36	a	a	DET
ftr-488	336	37	purchase	purchase	NOUN
ftr-488	336	38	)	)	PUNCT
ftr-488	336	39	.	.	PUNCT
ftr-488	337	1	56	56	X
ftr-488	337	2	.	.	X
ftr-488	337	3	see	see	VERB
ftr-488	337	4	kelman	kelman	NOUN
ftr-488	337	5	,	,	PUNCT
ftr-488	337	6	supra	supra	PROPN
ftr-488	337	7	note	note	PROPN
ftr-488	337	8	17	17	NUM
ftr-488	337	9	,	,	PUNCT
ftr-488	337	10	at	at	ADP
ftr-488	337	11	860	860	NUM
ftr-488	337	12	n.87	n.87	NOUN
ftr-488	337	13	.	.	PROPN
ftr-488	337	14	19921	19921	NUM
ftr-488	337	15	florida	florida	PROPN
ftr-488	337	16	tax	tax	PROPN
ftr-488	337	17	review	review	NOUN
ftr-488	337	18	likely	likely	ADJ
ftr-488	337	19	to	to	PART
ftr-488	337	20	be	be	AUX
ftr-488	337	21	significant	significant	ADJ
ftr-488	337	22	among	among	ADP
ftr-488	337	23	people	people	NOUN
ftr-488	337	24	at	at	ADP
ftr-488	337	25	a	a	DET
ftr-488	337	26	particular	particular	ADJ
ftr-488	337	27	income	income	NOUN
ftr-488	337	28	level	level	NOUN
ftr-488	337	29	,	,	PUNCT
ftr-488	337	30	it	it	PRON
ftr-488	337	31	may	may	AUX
ftr-488	337	32	not	not	PART
ftr-488	337	33	be	be	AUX
ftr-488	337	34	important	important	ADJ
ftr-488	337	35	that	that	SCONJ
ftr-488	337	36	there	there	PRON
ftr-488	337	37	might	might	AUX
ftr-488	337	38	be	be	AUX
ftr-488	337	39	large	large	ADJ
ftr-488	337	40	differences	difference	NOUN
ftr-488	337	41	between	between	ADP
ftr-488	337	42	one	one	NUM
ftr-488	337	43	income	income	NOUN
ftr-488	337	44	level	level	NOUN
ftr-488	337	45	and	and	CCONJ
ftr-488	337	46	another	another	PRON
ftr-488	337	47	.	.	PUNCT
ftr-488	338	1	these	these	DET
ftr-488	338	2	vertical	vertical	ADJ
ftr-488	338	3	differences	difference	NOUN
ftr-488	338	4	can	can	AUX
ftr-488	338	5	be	be	AUX
ftr-488	338	6	handled	handle	VERB
ftr-488	338	7	by	by	ADP
ftr-488	338	8	varying	vary	VERB
ftr-488	338	9	the	the	DET
ftr-488	338	10	rates	rate	NOUN
ftr-488	338	11	more	more	ADJ
ftr-488	338	12	than	than	ADP
ftr-488	338	13	the	the	DET
ftr-488	338	14	amount	amount	NOUN
ftr-488	338	15	required	require	VERB
ftr-488	338	16	by	by	ADP
ftr-488	338	17	the	the	DET
ftr-488	338	18	desired	desire	VERB
ftr-488	338	19	degree	degree	NOUN
ftr-488	338	20	of	of	ADP
ftr-488	338	21	progression	progression	NOUN
ftr-488	338	22	.	.	PUNCT
ftr-488	338	23	"	"	PUNCT
ftr-488	338	24	suppose	suppose	VERB
ftr-488	338	25	a	a	DET
ftr-488	338	26	rate	rate	NOUN
ftr-488	338	27	of	of	ADP
ftr-488	338	28	15	15	NUM
ftr-488	338	29	%	%	NOUN
ftr-488	338	30	was	be	AUX
ftr-488	338	31	imposed	impose	VERB
ftr-488	338	32	on	on	ADP
ftr-488	338	33	lower	low	ADJ
ftr-488	338	34	levels	level	NOUN
ftr-488	338	35	of	of	ADP
ftr-488	338	36	income	income	NOUN
ftr-488	338	37	and	and	CCONJ
ftr-488	338	38	a	a	DET
ftr-488	338	39	rate	rate	NOUN
ftr-488	338	40	of	of	ADP
ftr-488	338	41	28	28	NUM
ftr-488	338	42	%	%	NOUN
ftr-488	338	43	on	on	ADP
ftr-488	338	44	higher	high	ADJ
ftr-488	338	45	levels	level	NOUN
ftr-488	338	46	of	of	ADP
ftr-488	338	47	income	income	NOUN
ftr-488	338	48	on	on	ADP
ftr-488	338	49	the	the	DET
ftr-488	338	50	assumption	assumption	NOUN
ftr-488	338	51	that	that	SCONJ
ftr-488	338	52	the	the	DET
ftr-488	338	53	tax	tax	NOUN
ftr-488	338	54	base	base	NOUN
ftr-488	338	55	correctly	correctly	ADV
ftr-488	338	56	reflected	reflect	VERB
ftr-488	338	57	all	all	DET
ftr-488	338	58	resources	resource	NOUN
ftr-488	338	59	or	or	CCONJ
ftr-488	338	60	at	at	ADP
ftr-488	338	61	least	least	ADJ
ftr-488	338	62	an	an	DET
ftr-488	338	63	equal	equal	ADJ
ftr-488	338	64	proportion	proportion	NOUN
ftr-488	338	65	thereof	thereof	ADV
ftr-488	338	66	.	.	PUNCT
ftr-488	339	1	if	if	SCONJ
ftr-488	339	2	it	it	PRON
ftr-488	339	3	were	be	AUX
ftr-488	339	4	believed	believe	VERB
ftr-488	339	5	likely	likely	ADJ
ftr-488	339	6	that	that	SCONJ
ftr-488	339	7	income	income	NOUN
ftr-488	339	8	at	at	ADP
ftr-488	339	9	the	the	DET
ftr-488	339	10	higher	high	ADJ
ftr-488	339	11	level	level	NOUN
ftr-488	339	12	was	be	AUX
ftr-488	339	13	understated	understate	VERB
ftr-488	339	14	to	to	ADP
ftr-488	339	15	a	a	DET
ftr-488	339	16	greater	great	ADJ
ftr-488	339	17	degree	degree	NOUN
ftr-488	339	18	,	,	PUNCT
ftr-488	339	19	lowering	lower	VERB
ftr-488	339	20	the	the	DET
ftr-488	339	21	15.0	15.0	NUM
ftr-488	339	22	%	%	NOUN
ftr-488	339	23	rate	rate	NOUN
ftr-488	339	24	to	to	ADP
ftr-488	339	25	14.5	14.5	NUM
ftr-488	339	26	%	%	NOUN
ftr-488	339	27	and/or	and/or	CCONJ
ftr-488	339	28	raising	raise	VERB
ftr-488	339	29	the	the	DET
ftr-488	339	30	28.0	28.0	NUM
ftr-488	339	31	%	%	NOUN
ftr-488	339	32	rate	rate	NOUN
ftr-488	339	33	to	to	ADP
ftr-488	339	34	28.5	28.5	NUM
ftr-488	339	35	%	%	NOUN
ftr-488	339	36	could	could	AUX
ftr-488	339	37	ameliorate	ameliorate	VERB
ftr-488	339	38	the	the	DET
ftr-488	339	39	vertical	vertical	ADJ
ftr-488	339	40	inequity	inequity	NOUN
ftr-488	339	41	.	.	PUNCT
ftr-488	340	1	i	i	PRON
ftr-488	340	2	recognize	recognize	VERB
ftr-488	340	3	that	that	SCONJ
ftr-488	340	4	it	it	PRON
ftr-488	340	5	may	may	AUX
ftr-488	340	6	be	be	AUX
ftr-488	340	7	naive	naive	ADJ
ftr-488	340	8	to	to	PART
ftr-488	340	9	believe	believe	VERB
ftr-488	340	10	that	that	SCONJ
ftr-488	340	11	rates	rate	NOUN
ftr-488	340	12	are	be	AUX
ftr-488	340	13	chosen	choose	VERB
ftr-488	340	14	solely	solely	ADV
ftr-488	340	15	to	to	PART
ftr-488	340	16	achieve	achieve	VERB
ftr-488	340	17	a	a	DET
ftr-488	340	18	certain	certain	ADJ
ftr-488	340	19	distribution	distribution	NOUN
ftr-488	340	20	.	.	PUNCT
ftr-488	341	1	there	there	PRON
ftr-488	341	2	may	may	AUX
ftr-488	341	3	be	be	AUX
ftr-488	341	4	political	political	ADJ
ftr-488	341	5	or	or	CCONJ
ftr-488	341	6	efficiency	efficiency	NOUN
ftr-488	341	7	objections	objection	NOUN
ftr-488	341	8	to	to	ADP
ftr-488	341	9	higher	high	ADJ
ftr-488	341	10	rates	rate	NOUN
ftr-488	341	11	even	even	ADV
ftr-488	341	12	if	if	SCONJ
ftr-488	341	13	the	the	DET
ftr-488	341	14	distribution	distribution	NOUN
ftr-488	341	15	of	of	ADP
ftr-488	341	16	resources	resource	NOUN
ftr-488	341	17	is	be	AUX
ftr-488	341	18	less	less	ADJ
ftr-488	341	19	than	than	ADP
ftr-488	341	20	"	"	PUNCT
ftr-488	341	21	ideal	ideal	ADJ
ftr-488	341	22	.	.	PUNCT
ftr-488	341	23	"	"	PUNCT
ftr-488	342	1	for	for	ADP
ftr-488	342	2	example	example	NOUN
ftr-488	342	3	,	,	PUNCT
ftr-488	342	4	high	high	ADJ
ftr-488	342	5	marginal	marginal	ADJ
ftr-488	342	6	rates	rate	NOUN
ftr-488	342	7	may	may	AUX
ftr-488	342	8	be	be	AUX
ftr-488	342	9	said	say	VERB
ftr-488	342	10	to	to	PART
ftr-488	342	11	inhibit	inhibit	VERB
ftr-488	342	12	investment	investment	NOUN
ftr-488	342	13	or	or	CCONJ
ftr-488	342	14	work	work	NOUN
ftr-488	342	15	effort	effort	NOUN
ftr-488	342	16	.	.	PUNCT
ftr-488	343	1	nevertheless	nevertheless	ADV
ftr-488	343	2	,	,	PUNCT
ftr-488	343	3	at	at	ADP
ftr-488	343	4	least	least	ADJ
ftr-488	343	5	in	in	ADP
ftr-488	343	6	theory	theory	NOUN
ftr-488	343	7	,	,	PUNCT
ftr-488	343	8	vertical	vertical	ADJ
ftr-488	343	9	inequities	inequity	NOUN
ftr-488	343	10	can	can	AUX
ftr-488	343	11	be	be	AUX
ftr-488	343	12	eliminated	eliminate	VERB
ftr-488	343	13	through	through	ADP
ftr-488	343	14	a	a	DET
ftr-488	343	15	rate	rate	NOUN
ftr-488	343	16	adjustment	adjustment	NOUN
ftr-488	343	17	without	without	ADP
ftr-488	343	18	correcting	correct	VERB
ftr-488	343	19	the	the	DET
ftr-488	343	20	tax	tax	NOUN
ftr-488	343	21	base	base	NOUN
ftr-488	343	22	.	.	PUNCT
ftr-488	344	1	b.	b.	PROPN
ftr-488	344	2	apparent	apparent	ADJ
ftr-488	344	3	losses	loss	NOUN
ftr-488	344	4	are	be	AUX
ftr-488	344	5	not	not	PART
ftr-488	344	6	always	always	ADV
ftr-488	344	7	real	real	ADJ
ftr-488	344	8	while	while	SCONJ
ftr-488	344	9	we	we	PRON
ftr-488	344	10	all	all	PRON
ftr-488	344	11	may	may	AUX
ftr-488	344	12	commonly	commonly	ADV
ftr-488	344	13	experience	experience	VERB
ftr-488	344	14	"	"	PUNCT
ftr-488	344	15	the	the	DET
ftr-488	344	16	minor	minor	ADJ
ftr-488	344	17	frustrations	frustration	NOUN
ftr-488	344	18	of	of	ADP
ftr-488	344	19	life	life	NOUN
ftr-488	344	20	,	,	PUNCT
ftr-488	344	21	"	"	PUNCT
ftr-488	344	22	the	the	DET
ftr-488	344	23	burdens	burden	NOUN
ftr-488	344	24	of	of	ADP
ftr-488	344	25	serious	serious	ADJ
ftr-488	344	26	casualties	casualty	NOUN
ftr-488	344	27	and	and	CCONJ
ftr-488	344	28	illnesses	illness	NOUN
ftr-488	344	29	may	may	AUX
ftr-488	344	30	not	not	PART
ftr-488	344	31	be	be	AUX
ftr-488	344	32	equally	equally	ADV
ftr-488	344	33	distributed	distribute	VERB
ftr-488	344	34	even	even	ADV
ftr-488	344	35	at	at	ADP
ftr-488	344	36	a	a	DET
ftr-488	344	37	particular	particular	ADJ
ftr-488	344	38	income	income	NOUN
ftr-488	344	39	level	level	NOUN
ftr-488	344	40	.	.	PUNCT
ftr-488	345	1	andrews	andrews	PROPN
ftr-488	345	2	suggests	suggest	VERB
ftr-488	345	3	there	there	PRON
ftr-488	345	4	would	would	AUX
ftr-488	345	5	be	be	AUX
ftr-488	345	6	"	"	PUNCT
ftr-488	345	7	large	large	ADJ
ftr-488	345	8	differences	difference	NOUN
ftr-488	345	9	in	in	ADP
ftr-488	345	10	...	...	PUNCT
ftr-488	346	1	[	[	X
ftr-488	346	2	the	the	X
ftr-488	346	3	]	]	X
ftr-488	346	4	magnitude	magnitude	NOUN
ftr-488	346	5	...	...	PUNCT
ftr-488	347	1	[	[	X
ftr-488	347	2	of	of	ADP
ftr-488	347	3	medical	medical	ADJ
ftr-488	347	4	expenses	expense	NOUN
ftr-488	347	5	]	]	PUNCT
ftr-488	347	6	between	between	ADP
ftr-488	347	7	people	people	NOUN
ftr-488	347	8	in	in	ADP
ftr-488	347	9	otherwise	otherwise	ADV
ftr-488	347	10	similar	similar	ADJ
ftr-488	347	11	circumstances	circumstance	NOUN
ftr-488	347	12	.	.	PUNCT
ftr-488	348	1	"58	"58	PROPN
ftr-488	348	2	this	this	PRON
ftr-488	348	3	also	also	ADV
ftr-488	348	4	seems	seem	VERB
ftr-488	348	5	to	to	PART
ftr-488	348	6	be	be	AUX
ftr-488	348	7	the	the	DET
ftr-488	348	8	view	view	NOUN
ftr-488	348	9	of	of	ADP
ftr-488	348	10	professor	professor	PROPN
ftr-488	348	11	boris	boris	PROPN
ftr-488	348	12	i.	i.	PROPN
ftr-488	348	13	bittker	bittker	PROPN
ftr-488	348	14	who	who	PRON
ftr-488	348	15	defends	defend	VERB
ftr-488	348	16	the	the	DET
ftr-488	348	17	deduction	deduction	NOUN
ftr-488	348	18	for	for	ADP
ftr-488	348	19	casualty	casualty	NOUN
ftr-488	348	20	losses	loss	NOUN
ftr-488	348	21	as	as	SCONJ
ftr-488	348	22	follows	follow	VERB
ftr-488	348	23	.	.	PUNCT
ftr-488	349	1	in	in	ADP
ftr-488	349	2	a	a	DET
ftr-488	349	3	statistical	statistical	ADJ
ftr-488	349	4	sense	sense	NOUN
ftr-488	349	5	,	,	PUNCT
ftr-488	349	6	of	of	ADP
ftr-488	349	7	course	course	NOUN
ftr-488	349	8	,	,	PUNCT
ftr-488	349	9	destruction	destruction	NOUN
ftr-488	349	10	by	by	ADP
ftr-488	349	11	fire	fire	NOUN
ftr-488	349	12	is	be	AUX
ftr-488	349	13	one	one	NUM
ftr-488	349	14	of	of	ADP
ftr-488	349	15	the	the	DET
ftr-488	349	16	hazards	hazard	NOUN
ftr-488	349	17	of	of	ADP
ftr-488	349	18	home	home	NOUN
ftr-488	349	19	ownership	ownership	NOUN
ftr-488	349	20	"	"	PUNCT
ftr-488	349	21	voluntarily	voluntarily	ADV
ftr-488	349	22	"	"	PUNCT
ftr-488	349	23	assumed	assume	VERB
ftr-488	349	24	when	when	SCONJ
ftr-488	349	25	the	the	DET
ftr-488	349	26	taxpayer	taxpayer	NOUN
ftr-488	349	27	chooses	choose	VERB
ftr-488	349	28	to	to	PART
ftr-488	349	29	buy	buy	VERB
ftr-488	349	30	a	a	DET
ftr-488	349	31	personal	personal	ADJ
ftr-488	349	32	residence	residence	NOUN
ftr-488	349	33	.	.	PUNCT
ftr-488	350	1	but	but	CCONJ
ftr-488	350	2	if	if	SCONJ
ftr-488	350	3	a	a	DET
ftr-488	350	4	dog	dog	NOUN
ftr-488	350	5	can	can	AUX
ftr-488	350	6	distinguish	distinguish	VERB
ftr-488	350	7	between	between	ADP
ftr-488	350	8	being	be	AUX
ftr-488	350	9	kicked	kick	VERB
ftr-488	350	10	and	and	CCONJ
ftr-488	350	11	being	be	AUX
ftr-488	350	12	stumbled	stumble	VERB
ftr-488	350	13	over	over	ADP
ftr-488	350	14	,	,	PUNCT
ftr-488	350	15	as	as	SCONJ
ftr-488	350	16	holmes	holmes	PROPN
ftr-488	350	17	asserted	assert	VERB
ftr-488	350	18	,	,	PUNCT
ftr-488	350	19	we	we	PRON
ftr-488	350	20	can	can	AUX
ftr-488	350	21	properly	properly	ADV
ftr-488	350	22	distinguish	distinguish	VERB
ftr-488	350	23	between	between	ADP
ftr-488	350	24	the	the	DET
ftr-488	350	25	minor	minor	ADJ
ftr-488	350	26	frustrations	frustration	NOUN
ftr-488	350	27	of	of	ADP
ftr-488	350	28	life	life	NOUN
ftr-488	350	29	-	-	PUNCT
ftr-488	350	30	a	a	DET
ftr-488	350	31	cigarette	cigarette	NOUN
ftr-488	350	32	burn	burn	NOUN
ftr-488	350	33	in	in	ADP
ftr-488	350	34	a	a	DET
ftr-488	350	35	rug	rug	NOUN
ftr-488	350	36	,	,	PUNCT
ftr-488	350	37	a	a	DET
ftr-488	350	38	dented	dent	VERB
ftr-488	350	39	fender	fender	NOUN
ftr-488	350	40	,	,	PUNCT
ftr-488	350	41	a	a	DET
ftr-488	350	42	quarter	quarter	NOUN
ftr-488	350	43	lost	lose	VERB
ftr-488	350	44	when	when	SCONJ
ftr-488	350	45	fumbling	fumble	VERB
ftr-488	350	46	for	for	ADP
ftr-488	350	47	change	change	NOUN
ftr-488	350	48	to	to	PART
ftr-488	350	49	put	put	VERB
ftr-488	350	50	in	in	ADP
ftr-488	350	51	a	a	DET
ftr-488	350	52	parking	parking	NOUN
ftr-488	350	53	meter	meter	NOUN
ftr-488	350	54	-	-	PUNCT
ftr-488	350	55	and	and	CCONJ
ftr-488	350	56	major	major	ADJ
ftr-488	350	57	casualties	casualty	NOUN
ftr-488	350	58	(	(	PUNCT
ftr-488	350	59	"	"	PUNCT
ftr-488	350	60	sudden	sudden	ADJ
ftr-488	350	61	,	,	PUNCT
ftr-488	350	62	unexpected	unexpected	ADJ
ftr-488	350	63	,	,	PUNCT
ftr-488	350	64	and	and	CCONJ
ftr-488	350	65	unusual	unusual	ADJ
ftr-488	350	66	"	"	PUNCT
ftr-488	350	67	events	event	NOUN
ftr-488	350	68	that	that	PRON
ftr-488	350	69	do	do	AUX
ftr-488	350	70	not	not	PART
ftr-488	350	71	"	"	PUNCT
ftr-488	350	72	commonly	commonly	ADV
ftr-488	350	73	occur	occur	VERB
ftr-488	350	74	in	in	ADP
ftr-488	350	75	the	the	DET
ftr-488	350	76	ordinary	ordinary	ADJ
ftr-488	350	77	course	course	NOUN
ftr-488	350	78	of	of	ADP
ftr-488	350	79	day	day	NOUN
ftr-488	350	80	-	-	PUNCT
ftr-488	350	81	to	to	ADP
ftr-488	350	82	-	-	PUNCT
ftr-488	350	83	day	day	NOUN
ftr-488	350	84	living").59	living").59	NOUN
ftr-488	350	85	57	57	NUM
ftr-488	350	86	.	.	PUNCT
ftr-488	351	1	griffith	griffith	PROPN
ftr-488	351	2	,	,	PUNCT
ftr-488	351	3	supra	supra	PROPN
ftr-488	351	4	note	note	NOUN
ftr-488	351	5	24	24	NUM
ftr-488	351	6	,	,	PUNCT
ftr-488	351	7	at	at	ADP
ftr-488	351	8	360	360	NUM
ftr-488	351	9	-	-	SYM
ftr-488	351	10	363	363	NUM
ftr-488	351	11	.	.	PUNCT
ftr-488	352	1	58	58	NUM
ftr-488	352	2	.	.	PUNCT
ftr-488	353	1	andrews	andrews	PROPN
ftr-488	353	2	,	,	PUNCT
ftr-488	353	3	supra	supra	PROPN
ftr-488	353	4	note	note	PROPN
ftr-488	353	5	18	18	NUM
ftr-488	353	6	,	,	PUNCT
ftr-488	353	7	at	at	ADP
ftr-488	353	8	336	336	NUM
ftr-488	353	9	.	.	PUNCT
ftr-488	353	10	59	59	NUM
ftr-488	353	11	.	.	PUNCT
ftr-488	353	12	boris	boris	PROPN
ftr-488	353	13	i.	i.	PROPN
ftr-488	353	14	bittker	bittker	PROPN
ftr-488	353	15	,	,	PUNCT
ftr-488	353	16	income	income	NOUN
ftr-488	353	17	tax	tax	NOUN
ftr-488	353	18	deductions	deduction	NOUN
ftr-488	353	19	,	,	PUNCT
ftr-488	353	20	credits	credit	NOUN
ftr-488	353	21	and	and	CCONJ
ftr-488	353	22	subsidies	subsidy	NOUN
ftr-488	353	23	for	for	ADP
ftr-488	353	24	personal	personal	ADJ
ftr-488	353	25	expenditures	expenditure	NOUN
ftr-488	353	26	,	,	PUNCT
ftr-488	353	27	16	16	NUM
ftr-488	353	28	j.l	j.l	PROPN
ftr-488	353	29	.	.	PROPN
ftr-488	353	30	&	&	CCONJ
ftr-488	353	31	econ	econ	PROPN
ftr-488	353	32	.	.	PUNCT
ftr-488	353	33	193	193	NUM
ftr-488	353	34	,	,	PUNCT
ftr-488	353	35	197	197	NUM
ftr-488	353	36	(	(	PUNCT
ftr-488	353	37	1973	1973	NUM
ftr-488	353	38	)	)	PUNCT
ftr-488	353	39	.	.	PUNCT
ftr-488	354	1	bittker	bittker	NOUN
ftr-488	354	2	draws	draw	VERB
ftr-488	354	3	some	some	DET
ftr-488	354	4	support	support	NOUN
ftr-488	354	5	for	for	ADP
ftr-488	354	6	the	the	DET
ftr-488	354	7	casualty	casualty	NOUN
ftr-488	354	8	[	[	PUNCT
ftr-488	354	9	vol	vol	NOUN
ftr-488	354	10	1	1	NUM
ftr-488	354	11	:	:	SYM
ftr-488	354	12	1	1	NUM
ftr-488	354	13	valuing	value	VERB
ftr-488	354	14	personal	personal	ADJ
ftr-488	354	15	consumption	consumption	NOUN
ftr-488	354	16	on	on	ADP
ftr-488	354	17	the	the	DET
ftr-488	354	18	other	other	ADJ
ftr-488	354	19	hand	hand	NOUN
ftr-488	354	20	,	,	PUNCT
ftr-488	354	21	it	it	PRON
ftr-488	354	22	may	may	AUX
ftr-488	354	23	be	be	AUX
ftr-488	354	24	that	that	SCONJ
ftr-488	354	25	what	what	PRON
ftr-488	354	26	appears	appear	VERB
ftr-488	354	27	to	to	PART
ftr-488	354	28	be	be	AUX
ftr-488	354	29	bad	bad	ADJ
ftr-488	354	30	luck	luck	NOUN
ftr-488	354	31	would	would	AUX
ftr-488	354	32	often	often	ADV
ftr-488	354	33	be	be	AUX
ftr-488	354	34	a	a	DET
ftr-488	354	35	direct	direct	ADJ
ftr-488	354	36	result	result	NOUN
ftr-488	354	37	of	of	ADP
ftr-488	354	38	the	the	DET
ftr-488	354	39	consumer	consumer	NOUN
ftr-488	354	40	's	's	PART
ftr-488	354	41	behavior	behavior	NOUN
ftr-488	354	42	.	.	PUNCT
ftr-488	355	1	for	for	ADP
ftr-488	355	2	example	example	NOUN
ftr-488	355	3	,	,	PUNCT
ftr-488	355	4	according	accord	VERB
ftr-488	355	5	to	to	ADP
ftr-488	355	6	kelman	kelman	NOUN
ftr-488	355	7	,	,	PUNCT
ftr-488	355	8	it	it	PRON
ftr-488	355	9	is	be	AUX
ftr-488	355	10	plausible	plausible	ADJ
ftr-488	355	11	that	that	SCONJ
ftr-488	355	12	"	"	PUNCT
ftr-488	355	13	most	most	ADJ
ftr-488	355	14	medical	medical	ADJ
ftr-488	355	15	needs	need	NOUN
ftr-488	355	16	really	really	ADV
ftr-488	355	17	arise	arise	VERB
ftr-488	355	18	from	from	ADP
ftr-488	355	19	voluntary	voluntary	ADJ
ftr-488	355	20	decisions	decision	NOUN
ftr-488	355	21	to	to	PART
ftr-488	355	22	pursue	pursue	VERB
ftr-488	355	23	potentially	potentially	ADV
ftr-488	355	24	unhealthful	unhealthful	ADJ
ftr-488	355	25	activity	activity	NOUN
ftr-488	355	26	'	'	PUNCT
ftr-488	355	27	"	"	PUNCT
ftr-488	355	28	such	such	ADJ
ftr-488	355	29	as	as	ADP
ftr-488	355	30	smoking	smoking	NOUN
ftr-488	355	31	,	,	PUNCT
ftr-488	355	32	skiing	skiing	NOUN
ftr-488	355	33	,	,	PUNCT
ftr-488	355	34	or	or	CCONJ
ftr-488	355	35	not	not	PART
ftr-488	355	36	closeting	closet	VERB
ftr-488	355	37	oneself	oneself	PRON
ftr-488	355	38	away	away	ADV
ftr-488	355	39	from	from	ADP
ftr-488	355	40	potentially	potentially	ADV
ftr-488	355	41	tortious	tortious	ADJ
ftr-488	355	42	automobile	automobile	NOUN
ftr-488	355	43	drivers	driver	NOUN
ftr-488	355	44	.	.	PUNCT
ftr-488	356	1	thus	thus	ADV
ftr-488	356	2	,	,	PUNCT
ftr-488	356	3	kelman	kelman	NOUN
ftr-488	356	4	asserts	assert	VERB
ftr-488	356	5	that	that	SCONJ
ftr-488	356	6	many	many	ADJ
ftr-488	356	7	departures	departure	NOUN
ftr-488	356	8	from	from	ADP
ftr-488	356	9	good	good	ADJ
ftr-488	356	10	health	health	NOUN
ftr-488	356	11	result	result	NOUN
ftr-488	356	12	from	from	ADP
ftr-488	356	13	past	past	ADJ
ftr-488	356	14	decisions	decision	NOUN
ftr-488	356	15	that	that	PRON
ftr-488	356	16	gave	give	VERB
ftr-488	356	17	the	the	DET
ftr-488	356	18	taxpayer	taxpayer	NOUN
ftr-488	356	19	untaxed	untaxed	ADJ
ftr-488	356	20	benefits	benefit	NOUN
ftr-488	356	21	.	.	PUNCT
ftr-488	356	22	"	"	PUNCT
ftr-488	357	1	a	a	DET
ftr-488	357	2	deduction	deduction	NOUN
ftr-488	357	3	for	for	ADP
ftr-488	357	4	loss	loss	NOUN
ftr-488	357	5	of	of	ADP
ftr-488	357	6	health	health	NOUN
ftr-488	357	7	without	without	ADP
ftr-488	357	8	inclusion	inclusion	NOUN
ftr-488	357	9	of	of	ADP
ftr-488	357	10	the	the	DET
ftr-488	357	11	gains	gain	NOUN
ftr-488	357	12	from	from	ADP
ftr-488	357	13	such	such	ADJ
ftr-488	357	14	risky	risky	ADJ
ftr-488	357	15	activities	activity	NOUN
ftr-488	357	16	will	will	AUX
ftr-488	357	17	mismeasure	mismeasure	VERB
ftr-488	357	18	how	how	SCONJ
ftr-488	357	19	relatively	relatively	ADV
ftr-488	357	20	well	well	ADV
ftr-488	357	21	-	-	PUNCT
ftr-488	357	22	off	off	ADP
ftr-488	357	23	two	two	NUM
ftr-488	357	24	taxpayers	taxpayer	NOUN
ftr-488	357	25	are	be	AUX
ftr-488	357	26	....	....	PUNCT
ftr-488	357	27	recognizing	recognize	VERB
ftr-488	357	28	that	that	SCONJ
ftr-488	357	29	medical	medical	ADJ
ftr-488	357	30	spending	spending	NOUN
ftr-488	357	31	may	may	AUX
ftr-488	357	32	involve	involve	VERB
ftr-488	357	33	discretion	discretion	NOUN
ftr-488	357	34	before	before	ADP
ftr-488	357	35	illness	illness	NOUN
ftr-488	357	36	manifests	manifest	NOUN
ftr-488	357	37	itself	itself	PRON
ftr-488	357	38	,	,	PUNCT
ftr-488	357	39	it	it	PRON
ftr-488	357	40	is	be	AUX
ftr-488	357	41	no	no	ADV
ftr-488	357	42	longer	long	ADV
ftr-488	357	43	plausible	plausible	ADJ
ftr-488	357	44	to	to	PART
ftr-488	357	45	say	say	VERB
ftr-488	357	46	that	that	SCONJ
ftr-488	357	47	such	such	ADJ
ftr-488	357	48	spending	spending	NOUN
ftr-488	357	49	"	"	PUNCT
ftr-488	357	50	restores	restore	VERB
ftr-488	357	51	"	"	PUNCT
ftr-488	357	52	the	the	DET
ftr-488	357	53	taxpayer	taxpayer	NOUN
ftr-488	357	54	to	to	ADP
ftr-488	357	55	a	a	DET
ftr-488	357	56	baseline	baseline	ADJ
ftr-488	357	57	position	position	NOUN
ftr-488	357	58	enjoyed	enjoy	VERB
ftr-488	357	59	by	by	ADP
ftr-488	357	60	those	those	PRON
ftr-488	357	61	without	without	ADP
ftr-488	357	62	medical	medical	ADJ
ftr-488	357	63	care	care	NOUN
ftr-488	357	64	"	"	PUNCT
ftr-488	357	65	needs	need	NOUN
ftr-488	357	66	.	.	PUNCT
ftr-488	357	67	"	"	PUNCT
ftr-488	357	68	'	'	PUNCT
ftr-488	357	69	professor	professor	NOUN
ftr-488	357	70	koppelman	koppelman	NOUN
ftr-488	357	71	finds	find	VERB
ftr-488	357	72	,	,	PUNCT
ftr-488	357	73	for	for	ADP
ftr-488	357	74	different	different	ADJ
ftr-488	357	75	reasons	reason	NOUN
ftr-488	357	76	,	,	PUNCT
ftr-488	357	77	that	that	SCONJ
ftr-488	357	78	most	most	ADJ
ftr-488	357	79	currently	currently	ADV
ftr-488	357	80	deducted	deduct	VERB
ftr-488	357	81	medical	medical	ADJ
ftr-488	357	82	expenditures	expenditure	NOUN
ftr-488	357	83	have	have	VERB
ftr-488	357	84	a	a	DET
ftr-488	357	85	strong	strong	ADJ
ftr-488	357	86	voluntary	voluntary	ADJ
ftr-488	357	87	component	component	NOUN
ftr-488	357	88	.	.	PUNCT
ftr-488	358	1	"l	"l	NOUN
ftr-488	359	1	since	since	SCONJ
ftr-488	359	2	those	those	PRON
ftr-488	359	3	claiming	claim	VERB
ftr-488	359	4	the	the	DET
ftr-488	359	5	medical	medical	ADJ
ftr-488	359	6	deduction	deduction	NOUN
ftr-488	359	7	are	be	AUX
ftr-488	359	8	typically	typically	ADV
ftr-488	359	9	insured	insure	VERB
ftr-488	359	10	against	against	ADP
ftr-488	359	11	involuntary	involuntary	ADJ
ftr-488	359	12	costs	cost	NOUN
ftr-488	359	13	,	,	PUNCT
ftr-488	359	14	he	he	PRON
ftr-488	359	15	believes	believe	VERB
ftr-488	359	16	generally	generally	ADV
ftr-488	359	17	their	their	PRON
ftr-488	359	18	uninsured	uninsured	ADJ
ftr-488	359	19	expenditures	expenditure	NOUN
ftr-488	359	20	are	be	AUX
ftr-488	359	21	at	at	ADP
ftr-488	359	22	least	least	ADJ
ftr-488	359	23	in	in	ADP
ftr-488	359	24	some	some	DET
ftr-488	359	25	sense	sense	NOUN
ftr-488	359	26	voluntary.64	voluntary.64	NOUN
ftr-488	359	27	thus	thus	ADV
ftr-488	359	28	,	,	PUNCT
ftr-488	359	29	it	it	PRON
ftr-488	359	30	can	can	AUX
ftr-488	359	31	not	not	PART
ftr-488	359	32	be	be	AUX
ftr-488	359	33	said	say	VERB
ftr-488	359	34	that	that	SCONJ
ftr-488	359	35	medical	medical	ADJ
ftr-488	359	36	treatment	treatment	NOUN
ftr-488	359	37	merely	merely	ADV
ftr-488	359	38	restored	restore	VERB
ftr-488	359	39	the	the	DET
ftr-488	359	40	pre	pre	ADJ
ftr-488	359	41	-	-	ADJ
ftr-488	359	42	illness	illness	ADJ
ftr-488	359	43	condition	condition	NOUN
ftr-488	359	44	.	.	PUNCT
ftr-488	360	1	clocking	clock	VERB
ftr-488	360	2	more	more	ADJ
ftr-488	360	3	miles	mile	NOUN
ftr-488	360	4	,	,	PUNCT
ftr-488	360	5	driving	drive	VERB
ftr-488	360	6	faster	fast	ADV
ftr-488	360	7	than	than	ADP
ftr-488	360	8	average	average	ADJ
ftr-488	360	9	or	or	CCONJ
ftr-488	360	10	improper	improper	ADJ
ftr-488	360	11	care	care	NOUN
ftr-488	360	12	of	of	ADP
ftr-488	360	13	an	an	DET
ftr-488	360	14	automobile	automobile	NOUN
ftr-488	360	15	are	be	AUX
ftr-488	360	16	additional	additional	ADJ
ftr-488	360	17	examples	example	NOUN
ftr-488	360	18	of	of	ADP
ftr-488	360	19	voluntary	voluntary	ADJ
ftr-488	360	20	activities	activity	NOUN
ftr-488	360	21	that	that	PRON
ftr-488	360	22	provide	provide	VERB
ftr-488	360	23	loss	loss	NOUN
ftr-488	360	24	deduction	deduction	NOUN
ftr-488	360	25	from	from	ADP
ftr-488	360	26	an	an	DET
ftr-488	360	27	example	example	NOUN
ftr-488	360	28	which	which	PRON
ftr-488	360	29	purports	purport	VERB
ftr-488	360	30	to	to	PART
ftr-488	360	31	show	show	VERB
ftr-488	360	32	that	that	SCONJ
ftr-488	360	33	you	you	PRON
ftr-488	360	34	need	need	VERB
ftr-488	360	35	to	to	PART
ftr-488	360	36	reach	reach	VERB
ftr-488	360	37	a	a	DET
ftr-488	360	38	peculiar	peculiar	ADJ
ftr-488	360	39	conclusion	conclusion	NOUN
ftr-488	360	40	to	to	PART
ftr-488	360	41	justify	justify	VERB
ftr-488	360	42	determining	determine	VERB
ftr-488	360	43	simons	simon	NOUN
ftr-488	360	44	's	's	PART
ftr-488	360	45	income	income	NOUN
ftr-488	360	46	without	without	ADP
ftr-488	360	47	regard	regard	NOUN
ftr-488	360	48	to	to	ADP
ftr-488	360	49	a	a	DET
ftr-488	360	50	casualty	casualty	NOUN
ftr-488	360	51	loss	loss	NOUN
ftr-488	360	52	.	.	PUNCT
ftr-488	361	1	in	in	ADP
ftr-488	361	2	bittker	bittker	NOUN
ftr-488	361	3	's	's	PART
ftr-488	361	4	example	example	NOUN
ftr-488	361	5	,	,	PUNCT
ftr-488	361	6	a	a	DET
ftr-488	361	7	taxpayer	taxpayer	NOUN
ftr-488	361	8	who	who	PRON
ftr-488	361	9	earns	earn	VERB
ftr-488	361	10	s50,000	s50,000	PROPN
ftr-488	361	11	,	,	PUNCT
ftr-488	361	12	spends	spend	VERB
ftr-488	361	13	s20,000	s20,000	ADJ
ftr-488	361	14	on	on	ADP
ftr-488	361	15	necessities	necessity	NOUN
ftr-488	361	16	,	,	PUNCT
ftr-488	361	17	and	and	CCONJ
ftr-488	361	18	s30,000	s30,000	ADJ
ftr-488	361	19	to	to	PART
ftr-488	361	20	replace	replace	VERB
ftr-488	361	21	a	a	DET
ftr-488	361	22	$	$	SYM
ftr-488	361	23	20,000	20,000	NUM
ftr-488	361	24	residence	residence	NOUN
ftr-488	361	25	destroyed	destroy	VERB
ftr-488	361	26	by	by	ADP
ftr-488	361	27	fire	fire	NOUN
ftr-488	361	28	.	.	PUNCT
ftr-488	362	1	according	accord	VERB
ftr-488	362	2	to	to	ADP
ftr-488	362	3	bittker	bittker	NOUN
ftr-488	362	4	.	.	PUNCT
ftr-488	363	1	since	since	SCONJ
ftr-488	363	2	increase	increase	NOUN
ftr-488	363	3	in	in	ADP
ftr-488	363	4	net	net	ADJ
ftr-488	363	5	worth	worth	NOUN
ftr-488	363	6	is	be	AUX
ftr-488	363	7	$	$	SYM
ftr-488	363	8	10,000	10,000	NUM
ftr-488	363	9	(	(	PUNCT
ftr-488	363	10	new	new	ADJ
ftr-488	363	11	residence	residence	NOUN
ftr-488	363	12	s30,000	s30,000	PROPN
ftr-488	363	13	compared	compare	VERB
ftr-488	363	14	to	to	ADP
ftr-488	363	15	old	old	ADJ
ftr-488	363	16	residence	residence	NOUN
ftr-488	363	17	s20,000	s20,000	PROPN
ftr-488	363	18	)	)	PUNCT
ftr-488	363	19	,	,	PUNCT
ftr-488	363	20	consumption	consumption	NOUN
ftr-488	363	21	must	must	AUX
ftr-488	363	22	be	be	AUX
ftr-488	363	23	$	$	SYM
ftr-488	363	24	40,000	40,000	NUM
ftr-488	363	25	which	which	PRON
ftr-488	363	26	can	can	AUX
ftr-488	363	27	only	only	ADV
ftr-488	363	28	come	come	VERB
ftr-488	363	29	from	from	ADP
ftr-488	363	30	$	$	SYM
ftr-488	363	31	20,000	20,000	NUM
ftr-488	363	32	of	of	ADP
ftr-488	363	33	necessities	necessity	NOUN
ftr-488	363	34	and	and	CCONJ
ftr-488	363	35	$	$	SYM
ftr-488	363	36	20,000	20,000	NUM
ftr-488	363	37	of	of	ADP
ftr-488	363	38	old	old	ADJ
ftr-488	363	39	residence	residence	NOUN
ftr-488	363	40	literally	literally	ADV
ftr-488	363	41	consumed	consume	VERB
ftr-488	363	42	by	by	ADP
ftr-488	363	43	fire	fire	NOUN
ftr-488	363	44	.	.	PUNCT
ftr-488	364	1	bittker	bittker	PROPN
ftr-488	364	2	,	,	PUNCT
ftr-488	364	3	16	16	NUM
ftr-488	364	4	j.l	j.l	PROPN
ftr-488	364	5	.	.	PROPN
ftr-488	364	6	&	&	CCONJ
ftr-488	364	7	econ	econ	PROPN
ftr-488	364	8	.	.	PUNCT
ftr-488	365	1	193	193	NUM
ftr-488	365	2	,	,	PUNCT
ftr-488	365	3	at	at	ADP
ftr-488	365	4	196	196	NUM
ftr-488	365	5	.	.	PUNCT
ftr-488	366	1	however	however	ADV
ftr-488	366	2	,	,	PUNCT
ftr-488	366	3	it	it	PRON
ftr-488	366	4	would	would	AUX
ftr-488	366	5	seem	seem	VERB
ftr-488	366	6	more	more	ADV
ftr-488	366	7	accurate	accurate	ADJ
ftr-488	366	8	to	to	PART
ftr-488	366	9	measure	measure	VERB
ftr-488	366	10	lifetime	lifetime	NOUN
ftr-488	366	11	consumption	consumption	NOUN
ftr-488	366	12	from	from	ADP
ftr-488	366	13	a	a	DET
ftr-488	366	14	residence	residence	NOUN
ftr-488	366	15	by	by	ADP
ftr-488	366	16	the	the	DET
ftr-488	366	17	purchase	purchase	NOUN
ftr-488	366	18	price	price	NOUN
ftr-488	366	19	in	in	ADP
ftr-488	366	20	the	the	DET
ftr-488	366	21	year	year	NOUN
ftr-488	366	22	of	of	ADP
ftr-488	366	23	acquisition	acquisition	NOUN
ftr-488	366	24	.	.	PUNCT
ftr-488	367	1	andrews	andrews	PROPN
ftr-488	367	2	,	,	PUNCT
ftr-488	367	3	supra	supra	PROPN
ftr-488	367	4	note	note	PROPN
ftr-488	367	5	19	19	NUM
ftr-488	367	6	,	,	PUNCT
ftr-488	367	7	at	at	ADP
ftr-488	367	8	1157	1157	NUM
ftr-488	367	9	-	-	SYM
ftr-488	367	10	58	58	NUM
ftr-488	367	11	.	.	PUNCT
ftr-488	368	1	under	under	ADP
ftr-488	368	2	this	this	DET
ftr-488	368	3	view	view	NOUN
ftr-488	368	4	,	,	PUNCT
ftr-488	368	5	the	the	DET
ftr-488	368	6	old	old	ADJ
ftr-488	368	7	residence	residence	NOUN
ftr-488	368	8	does	do	AUX
ftr-488	368	9	not	not	PART
ftr-488	368	10	enter	enter	VERB
ftr-488	368	11	into	into	ADP
ftr-488	368	12	the	the	DET
ftr-488	368	13	calculation	calculation	NOUN
ftr-488	368	14	.	.	PUNCT
ftr-488	369	1	there	there	PRON
ftr-488	369	2	is	be	VERB
ftr-488	369	3	$	$	SYM
ftr-488	369	4	50,000	50,000	NUM
ftr-488	369	5	of	of	ADP
ftr-488	369	6	consumption-$20,000	consumption-$20,000	NOUN
ftr-488	369	7	of	of	ADP
ftr-488	369	8	necessities	necessity	NOUN
ftr-488	369	9	and	and	CCONJ
ftr-488	369	10	$	$	SYM
ftr-488	369	11	30,000	30,000	NUM
ftr-488	369	12	from	from	ADP
ftr-488	369	13	the	the	DET
ftr-488	369	14	new	new	ADJ
ftr-488	369	15	residence	residence	NOUN
ftr-488	369	16	.	.	PUNCT
ftr-488	370	1	60	60	NUM
ftr-488	370	2	.	.	PUNCT
ftr-488	371	1	kelman	kelman	NOUN
ftr-488	371	2	,	,	PUNCT
ftr-488	371	3	supra	supra	PROPN
ftr-488	371	4	note	note	PROPN
ftr-488	371	5	17	17	NUM
ftr-488	371	6	,	,	PUNCT
ftr-488	371	7	at	at	ADP
ftr-488	371	8	869	869	NUM
ftr-488	371	9	.	.	PROPN
ftr-488	371	10	61	61	NUM
ftr-488	371	11	.	.	PUNCT
ftr-488	372	1	kelman	kelman	NOUN
ftr-488	372	2	,	,	PUNCT
ftr-488	372	3	supra	supra	PROPN
ftr-488	372	4	note	note	PROPN
ftr-488	372	5	17	17	NUM
ftr-488	372	6	,	,	PUNCT
ftr-488	372	7	at	at	ADP
ftr-488	372	8	869	869	NUM
ftr-488	372	9	.	.	PUNCT
ftr-488	373	1	of	of	ADP
ftr-488	373	2	course	course	NOUN
ftr-488	373	3	,	,	PUNCT
ftr-488	373	4	no	no	DET
ftr-488	373	5	one	one	NOUN
ftr-488	373	6	is	be	AUX
ftr-488	373	7	suggesting	suggest	VERB
ftr-488	373	8	this	this	PRON
ftr-488	373	9	is	be	AUX
ftr-488	373	10	true	true	ADJ
ftr-488	373	11	of	of	ADP
ftr-488	373	12	all	all	DET
ftr-488	373	13	illness	illness	NOUN
ftr-488	373	14	.	.	PUNCT
ftr-488	374	1	62	62	NUM
ftr-488	374	2	.	.	PUNCT
ftr-488	375	1	kelman	kelman	NOUN
ftr-488	375	2	,	,	PUNCT
ftr-488	375	3	supra	supra	PROPN
ftr-488	375	4	note	note	NOUN
ftr-488	375	5	17	17	NUM
ftr-488	375	6	at	at	ADP
ftr-488	375	7	869	869	NUM
ftr-488	375	8	.	.	PUNCT
ftr-488	375	9	63	63	NUM
ftr-488	375	10	.	.	PUNCT
ftr-488	376	1	koppelman	koppelman	NOUN
ftr-488	376	2	,	,	PUNCT
ftr-488	376	3	supra	supra	PROPN
ftr-488	376	4	note	note	NOUN
ftr-488	376	5	49	49	NUM
ftr-488	376	6	.	.	PUNCT
ftr-488	377	1	at	at	ADP
ftr-488	377	2	712	712	NUM
ftr-488	377	3	-	-	SYM
ftr-488	377	4	13	13	NUM
ftr-488	377	5	.	.	PUNCT
ftr-488	377	6	64	64	NUM
ftr-488	377	7	.	.	PUNCT
ftr-488	378	1	koppelman	koppelman	NOUN
ftr-488	378	2	,	,	PUNCT
ftr-488	378	3	supra	supra	PROPN
ftr-488	378	4	note	note	NOUN
ftr-488	378	5	49	49	NUM
ftr-488	378	6	,	,	PUNCT
ftr-488	378	7	at	at	ADP
ftr-488	378	8	712	712	NUM
ftr-488	378	9	-	-	SYM
ftr-488	378	10	13	13	NUM
ftr-488	378	11	.	.	PUNCT
ftr-488	379	1	of	of	ADV
ftr-488	379	2	course	course	NOUN
ftr-488	379	3	this	this	PRON
ftr-488	379	4	is	be	AUX
ftr-488	379	5	not	not	PART
ftr-488	379	6	true	true	ADJ
ftr-488	379	7	to	to	ADP
ftr-488	379	8	the	the	DET
ftr-488	379	9	extent	extent	NOUN
ftr-488	379	10	that	that	SCONJ
ftr-488	379	11	a	a	DET
ftr-488	379	12	loss	loss	NOUN
ftr-488	379	13	of	of	ADP
ftr-488	379	14	job	job	NOUN
ftr-488	379	15	leads	lead	VERB
ftr-488	379	16	to	to	ADP
ftr-488	379	17	loss	loss	NOUN
ftr-488	379	18	of	of	ADP
ftr-488	379	19	health	health	NOUN
ftr-488	379	20	insurance	insurance	NOUN
ftr-488	379	21	,	,	PUNCT
ftr-488	379	22	and	and	CCONJ
ftr-488	379	23	an	an	DET
ftr-488	379	24	individual	individual	NOUN
ftr-488	379	25	is	be	AUX
ftr-488	379	26	unable	unable	ADJ
ftr-488	379	27	to	to	PART
ftr-488	379	28	secure	secure	VERB
ftr-488	379	29	a	a	DET
ftr-488	379	30	policy	policy	NOUN
ftr-488	379	31	which	which	PRON
ftr-488	379	32	will	will	AUX
ftr-488	379	33	cover	cover	VERB
ftr-488	379	34	pre	pre	ADJ
ftr-488	379	35	-	-	ADJ
ftr-488	379	36	existing	existing	ADJ
ftr-488	379	37	conditions	condition	NOUN
ftr-488	379	38	.	.	PUNCT
ftr-488	380	1	it	it	PRON
ftr-488	380	2	is	be	AUX
ftr-488	380	3	not	not	PART
ftr-488	380	4	clear	clear	ADJ
ftr-488	380	5	how	how	SCONJ
ftr-488	380	6	many	many	ADJ
ftr-488	380	7	people	people	NOUN
ftr-488	380	8	in	in	ADP
ftr-488	380	9	this	this	DET
ftr-488	380	10	position	position	NOUN
ftr-488	380	11	substantially	substantially	ADV
ftr-488	380	12	benefit	benefit	VERB
ftr-488	380	13	from	from	ADP
ftr-488	380	14	the	the	DET
ftr-488	380	15	medical	medical	ADJ
ftr-488	380	16	expense	expense	NOUN
ftr-488	380	17	deduction	deduction	NOUN
ftr-488	380	18	.	.	PUNCT
ftr-488	381	1	in	in	ADP
ftr-488	381	2	any	any	DET
ftr-488	381	3	event	event	NOUN
ftr-488	381	4	the	the	DET
ftr-488	381	5	true	true	ADJ
ftr-488	381	6	solution	solution	NOUN
ftr-488	381	7	to	to	ADP
ftr-488	381	8	the	the	DET
ftr-488	381	9	problem	problem	NOUN
ftr-488	381	10	is	be	AUX
ftr-488	381	11	continuing	continue	VERB
ftr-488	381	12	insurance	insurance	NOUN
ftr-488	381	13	coverage	coverage	NOUN
ftr-488	381	14	,	,	PUNCT
ftr-488	381	15	not	not	PART
ftr-488	381	16	tax	tax	NOUN
ftr-488	381	17	relief	relief	NOUN
ftr-488	381	18	.	.	PUNCT
ftr-488	382	1	19921	19921	NUM
ftr-488	382	2	florida	florida	PROPN
ftr-488	382	3	tax	tax	PROPN
ftr-488	382	4	review	review	NOUN
ftr-488	382	5	unaccountable	unaccountable	ADJ
ftr-488	382	6	benefits	benefit	NOUN
ftr-488	382	7	.	.	PUNCT
ftr-488	383	1	the	the	DET
ftr-488	383	2	car	car	NOUN
ftr-488	383	3	may	may	AUX
ftr-488	383	4	depreciate	depreciate	VERB
ftr-488	383	5	more	more	ADJ
ftr-488	383	6	than	than	SCONJ
ftr-488	383	7	expected	expect	VERB
ftr-488	383	8	,	,	PUNCT
ftr-488	383	9	but	but	CCONJ
ftr-488	383	10	the	the	DET
ftr-488	383	11	owner	owner	NOUN
ftr-488	383	12	has	have	AUX
ftr-488	383	13	also	also	ADV
ftr-488	383	14	derived	derive	VERB
ftr-488	383	15	more	more	ADJ
ftr-488	383	16	consumption	consumption	NOUN
ftr-488	383	17	,	,	PUNCT
ftr-488	383	18	or	or	CCONJ
ftr-488	383	19	increased	increase	VERB
ftr-488	383	20	her	her	PRON
ftr-488	383	21	leisure	leisure	NOUN
ftr-488	383	22	time	time	NOUN
ftr-488	383	23	.	.	PUNCT
ftr-488	384	1	furthermore	furthermore	ADV
ftr-488	384	2	,	,	PUNCT
ftr-488	384	3	differences	difference	NOUN
ftr-488	384	4	in	in	ADP
ftr-488	384	5	the	the	DET
ftr-488	384	6	quality	quality	NOUN
ftr-488	384	7	of	of	ADP
ftr-488	384	8	purchases	purchase	NOUN
ftr-488	384	9	which	which	PRON
ftr-488	384	10	result	result	VERB
ftr-488	384	11	among	among	ADP
ftr-488	384	12	taxpayers	taxpayer	NOUN
ftr-488	384	13	,	,	PUNCT
ftr-488	384	14	perhaps	perhaps	ADV
ftr-488	384	15	even	even	ADV
ftr-488	384	16	at	at	ADP
ftr-488	384	17	the	the	DET
ftr-488	384	18	same	same	ADJ
ftr-488	384	19	income	income	NOUN
ftr-488	384	20	level	level	NOUN
ftr-488	384	21	,	,	PUNCT
ftr-488	384	22	could	could	AUX
ftr-488	384	23	arise	arise	VERB
ftr-488	384	24	in	in	ADP
ftr-488	384	25	part	part	NOUN
ftr-488	384	26	because	because	SCONJ
ftr-488	384	27	some	some	DET
ftr-488	384	28	individuals	individual	NOUN
ftr-488	384	29	spend	spend	VERB
ftr-488	384	30	more	more	ADJ
ftr-488	384	31	time	time	NOUN
ftr-488	384	32	on	on	ADP
ftr-488	384	33	shopping	shopping	NOUN
ftr-488	384	34	and	and	CCONJ
ftr-488	384	35	research	research	NOUN
ftr-488	384	36	,	,	PUNCT
ftr-488	384	37	reading	read	VERB
ftr-488	384	38	consumer	consumer	NOUN
ftr-488	384	39	reports	report	NOUN
ftr-488	384	40	and	and	CCONJ
ftr-488	384	41	the	the	DET
ftr-488	384	42	like	like	ADJ
ftr-488	384	43	.	.	PUNCT
ftr-488	385	1	in	in	ADP
ftr-488	385	2	a	a	DET
ftr-488	385	3	sense	sense	NOUN
ftr-488	385	4	the	the	DET
ftr-488	385	5	better	well	ADJ
ftr-488	385	6	outcome	outcome	NOUN
ftr-488	385	7	merely	merely	ADV
ftr-488	385	8	reflects	reflect	VERB
ftr-488	385	9	the	the	DET
ftr-488	385	10	fact	fact	NOUN
ftr-488	385	11	that	that	SCONJ
ftr-488	385	12	the	the	DET
ftr-488	385	13	expected	expect	VERB
ftr-488	385	14	value	value	NOUN
ftr-488	385	15	among	among	ADP
ftr-488	385	16	the	the	DET
ftr-488	385	17	more	more	ADV
ftr-488	385	18	cautious	cautious	ADJ
ftr-488	385	19	group	group	NOUN
ftr-488	385	20	can	can	AUX
ftr-488	385	21	be	be	AUX
ftr-488	385	22	said	say	VERB
ftr-488	385	23	to	to	PART
ftr-488	385	24	be	be	AUX
ftr-488	385	25	higher	high	ADJ
ftr-488	385	26	than	than	ADP
ftr-488	385	27	that	that	PRON
ftr-488	385	28	for	for	ADP
ftr-488	385	29	those	those	PRON
ftr-488	385	30	who	who	PRON
ftr-488	385	31	are	be	AUX
ftr-488	385	32	more	more	ADV
ftr-488	385	33	cavalier	cavalier	ADJ
ftr-488	385	34	in	in	ADP
ftr-488	385	35	their	their	PRON
ftr-488	385	36	purchases	purchase	NOUN
ftr-488	385	37	.	.	PUNCT
ftr-488	386	1	however	however	ADV
ftr-488	386	2	,	,	PUNCT
ftr-488	386	3	members	member	NOUN
ftr-488	386	4	of	of	ADP
ftr-488	386	5	the	the	DET
ftr-488	386	6	cavalier	cavalier	ADJ
ftr-488	386	7	group	group	NOUN
ftr-488	386	8	,	,	PUNCT
ftr-488	386	9	all	all	DET
ftr-488	386	10	other	other	ADJ
ftr-488	386	11	things	thing	NOUN
ftr-488	386	12	being	be	AUX
ftr-488	386	13	equal	equal	ADJ
ftr-488	386	14	,	,	PUNCT
ftr-488	386	15	are	be	AUX
ftr-488	386	16	able	able	ADJ
ftr-488	386	17	to	to	PART
ftr-488	386	18	enjoy	enjoy	VERB
ftr-488	386	19	more	more	ADJ
ftr-488	386	20	leisure	leisure	NOUN
ftr-488	386	21	time	time	NOUN
ftr-488	386	22	,	,	PUNCT
ftr-488	386	23	which	which	PRON
ftr-488	386	24	,	,	PUNCT
ftr-488	386	25	unlike	unlike	ADP
ftr-488	386	26	the	the	DET
ftr-488	386	27	cautious	cautious	ADJ
ftr-488	386	28	group	group	NOUN
ftr-488	386	29	,	,	PUNCT
ftr-488	386	30	they	they	PRON
ftr-488	386	31	presumably	presumably	ADV
ftr-488	386	32	value	value	VERB
ftr-488	386	33	more	more	ADV
ftr-488	386	34	highly	highly	ADV
ftr-488	386	35	than	than	ADP
ftr-488	386	36	time	time	NOUN
ftr-488	386	37	spent	spend	VERB
ftr-488	386	38	on	on	ADP
ftr-488	386	39	research	research	NOUN
ftr-488	386	40	.	.	PUNCT
ftr-488	387	1	for	for	ADP
ftr-488	387	2	example	example	NOUN
ftr-488	387	3	,	,	PUNCT
ftr-488	387	4	members	member	NOUN
ftr-488	387	5	of	of	ADP
ftr-488	387	6	the	the	DET
ftr-488	387	7	cautious	cautious	ADJ
ftr-488	387	8	group	group	NOUN
ftr-488	387	9	,	,	PUNCT
ftr-488	387	10	after	after	ADP
ftr-488	387	11	expending	expend	VERB
ftr-488	387	12	five	five	NUM
ftr-488	387	13	hours	hour	NOUN
ftr-488	387	14	on	on	ADP
ftr-488	387	15	research	research	NOUN
ftr-488	387	16	,	,	PUNCT
ftr-488	387	17	each	each	PRON
ftr-488	387	18	spend	spend	VERB
ftr-488	387	19	$	$	SYM
ftr-488	387	20	1,000	1,000	NUM
ftr-488	387	21	on	on	ADP
ftr-488	387	22	an	an	DET
ftr-488	387	23	item	item	NOUN
ftr-488	387	24	and	and	CCONJ
ftr-488	387	25	the	the	DET
ftr-488	387	26	item	item	NOUN
ftr-488	387	27	averages	average	VERB
ftr-488	387	28	$	$	SYM
ftr-488	387	29	1,050	1,050	NUM
ftr-488	387	30	in	in	ADP
ftr-488	387	31	overall	overall	ADJ
ftr-488	387	32	quality	quality	NOUN
ftr-488	387	33	.	.	PUNCT
ftr-488	388	1	members	member	NOUN
ftr-488	388	2	of	of	ADP
ftr-488	388	3	the	the	DET
ftr-488	388	4	more	more	ADV
ftr-488	388	5	cavalier	cavalier	ADJ
ftr-488	388	6	group	group	NOUN
ftr-488	388	7	also	also	ADV
ftr-488	388	8	each	each	PRON
ftr-488	388	9	spend	spend	VERB
ftr-488	388	10	$	$	SYM
ftr-488	388	11	1,000	1,000	NUM
ftr-488	388	12	on	on	ADP
ftr-488	388	13	a	a	DET
ftr-488	388	14	similar	similar	ADJ
ftr-488	388	15	product	product	NOUN
ftr-488	388	16	,	,	PUNCT
ftr-488	388	17	but	but	CCONJ
ftr-488	388	18	forgo	forgo	VERB
ftr-488	388	19	the	the	DET
ftr-488	388	20	research	research	NOUN
ftr-488	388	21	and	and	CCONJ
ftr-488	388	22	therefore	therefore	ADV
ftr-488	388	23	purchase	purchase	VERB
ftr-488	388	24	items	item	NOUN
ftr-488	388	25	that	that	PRON
ftr-488	388	26	average	average	VERB
ftr-488	388	27	$	$	SYM
ftr-488	388	28	1,000	1,000	NUM
ftr-488	388	29	in	in	ADP
ftr-488	388	30	quality	quality	NOUN
ftr-488	388	31	.	.	PUNCT
ftr-488	389	1	the	the	DET
ftr-488	389	2	cavalier	cavalier	ADJ
ftr-488	389	3	consumers	consumer	NOUN
ftr-488	389	4	also	also	ADV
ftr-488	389	5	have	have	VERB
ftr-488	389	6	five	five	NUM
ftr-488	389	7	more	more	ADJ
ftr-488	389	8	hours	hour	NOUN
ftr-488	389	9	of	of	ADP
ftr-488	389	10	leisure	leisure	NOUN
ftr-488	389	11	which	which	PRON
ftr-488	389	12	they	they	PRON
ftr-488	389	13	value	value	VERB
ftr-488	389	14	at	at	ADP
ftr-488	389	15	more	more	ADJ
ftr-488	389	16	than	than	ADP
ftr-488	389	17	$	$	SYM
ftr-488	389	18	50	50	NUM
ftr-488	389	19	.	.	PUNCT
ftr-488	390	1	thus	thus	ADV
ftr-488	390	2	,	,	PUNCT
ftr-488	390	3	the	the	DET
ftr-488	390	4	cautious	cautious	ADJ
ftr-488	390	5	consumers	consumer	NOUN
ftr-488	390	6	'	'	PART
ftr-488	390	7	research	research	NOUN
ftr-488	390	8	raised	raise	VERB
ftr-488	390	9	their	their	PRON
ftr-488	390	10	expectancy	expectancy	NOUN
ftr-488	390	11	for	for	ADP
ftr-488	390	12	the	the	DET
ftr-488	390	13	product	product	NOUN
ftr-488	390	14	that	that	PRON
ftr-488	390	15	invariably	invariably	ADV
ftr-488	390	16	led	lead	VERB
ftr-488	390	17	to	to	ADP
ftr-488	390	18	a	a	DET
ftr-488	390	19	greater	great	ADJ
ftr-488	390	20	outcome	outcome	NOUN
ftr-488	390	21	.	.	PUNCT
ftr-488	391	1	the	the	DET
ftr-488	391	2	cavalier	cavalier	ADJ
ftr-488	391	3	consumers	consumer	NOUN
ftr-488	391	4	knew	know	VERB
ftr-488	391	5	,	,	PUNCT
ftr-488	391	6	in	in	ADP
ftr-488	391	7	the	the	DET
ftr-488	391	8	absence	absence	NOUN
ftr-488	391	9	of	of	ADP
ftr-488	391	10	research	research	NOUN
ftr-488	391	11	,	,	PUNCT
ftr-488	391	12	they	they	PRON
ftr-488	391	13	might	might	AUX
ftr-488	391	14	not	not	PART
ftr-488	391	15	get	get	VERB
ftr-488	391	16	the	the	DET
ftr-488	391	17	best	good	ADJ
ftr-488	391	18	product	product	NOUN
ftr-488	391	19	(	(	PUNCT
ftr-488	391	20	for	for	ADP
ftr-488	391	21	example	example	NOUN
ftr-488	391	22	,	,	PUNCT
ftr-488	391	23	they	they	PRON
ftr-488	391	24	had	have	VERB
ftr-488	391	25	an	an	DET
ftr-488	391	26	expected	expect	VERB
ftr-488	391	27	value	value	NOUN
ftr-488	391	28	of	of	ADP
ftr-488	391	29	only	only	ADV
ftr-488	391	30	$	$	SYM
ftr-488	391	31	1,000	1,000	NUM
ftr-488	391	32	)	)	PUNCT
ftr-488	391	33	but	but	CCONJ
ftr-488	391	34	believed	believe	VERB
ftr-488	391	35	the	the	DET
ftr-488	391	36	extra	extra	ADJ
ftr-488	391	37	leisure	leisure	NOUN
ftr-488	391	38	time	time	NOUN
ftr-488	391	39	was	be	AUX
ftr-488	391	40	worth	worth	ADJ
ftr-488	391	41	the	the	DET
ftr-488	391	42	difference	difference	NOUN
ftr-488	391	43	.	.	PUNCT
ftr-488	392	1	in	in	ADP
ftr-488	392	2	both	both	DET
ftr-488	392	3	cases	case	NOUN
ftr-488	392	4	average	average	ADJ
ftr-488	392	5	ex	ex	X
ftr-488	392	6	post	post	NOUN
ftr-488	392	7	results	result	NOUN
ftr-488	392	8	did	do	AUX
ftr-488	392	9	not	not	PART
ftr-488	392	10	differ	differ	VERB
ftr-488	392	11	from	from	ADP
ftr-488	392	12	what	what	PRON
ftr-488	392	13	was	be	AUX
ftr-488	392	14	expected	expect	VERB
ftr-488	392	15	ex	ex	PRON
ftr-488	392	16	ante	ante	NOUN
ftr-488	392	17	.	.	PUNCT
ftr-488	393	1	in	in	ADP
ftr-488	393	2	short	short	ADJ
ftr-488	393	3	,	,	PUNCT
ftr-488	393	4	differences	difference	NOUN
ftr-488	393	5	in	in	ADP
ftr-488	393	6	outcome	outcome	NOUN
ftr-488	393	7	are	be	AUX
ftr-488	393	8	merely	merely	ADV
ftr-488	393	9	a	a	DET
ftr-488	393	10	reflection	reflection	NOUN
ftr-488	393	11	of	of	ADP
ftr-488	393	12	a	a	DET
ftr-488	393	13	lifestyle	lifestyle	NOUN
ftr-488	393	14	providing	provide	VERB
ftr-488	393	15	additional	additional	ADJ
ftr-488	393	16	noneconomic	noneconomic	ADJ
ftr-488	393	17	pleasures	pleasure	NOUN
ftr-488	393	18	.	.	PUNCT
ftr-488	394	1	persons	person	NOUN
ftr-488	394	2	who	who	PRON
ftr-488	394	3	choose	choose	VERB
ftr-488	394	4	not	not	PART
ftr-488	394	5	to	to	PART
ftr-488	394	6	insure	insure	VERB
ftr-488	394	7	when	when	SCONJ
ftr-488	394	8	insurance	insurance	NOUN
ftr-488	394	9	is	be	AUX
ftr-488	394	10	available	available	ADJ
ftr-488	394	11	will	will	AUX
ftr-488	394	12	get	get	VERB
ftr-488	394	13	a	a	DET
ftr-488	394	14	greater	great	ADJ
ftr-488	394	15	difference	difference	NOUN
ftr-488	394	16	between	between	ADP
ftr-488	394	17	expectancy	expectancy	NOUN
ftr-488	394	18	and	and	CCONJ
ftr-488	394	19	outcome	outcome	NOUN
ftr-488	394	20	than	than	ADP
ftr-488	394	21	those	those	PRON
ftr-488	394	22	who	who	PRON
ftr-488	394	23	choose	choose	VERB
ftr-488	394	24	to	to	PART
ftr-488	394	25	insure	insure	VERB
ftr-488	394	26	.	.	PUNCT
ftr-488	395	1	the	the	DET
ftr-488	395	2	same	same	ADJ
ftr-488	395	3	can	can	AUX
ftr-488	395	4	be	be	AUX
ftr-488	395	5	said	say	VERB
ftr-488	395	6	for	for	ADP
ftr-488	395	7	those	those	PRON
ftr-488	395	8	who	who	PRON
ftr-488	395	9	make	make	VERB
ftr-488	395	10	more	more	ADV
ftr-488	395	11	risky	risky	ADJ
ftr-488	395	12	consumption	consumption	NOUN
ftr-488	395	13	choices	choice	NOUN
ftr-488	395	14	.	.	PUNCT
ftr-488	396	1	while	while	SCONJ
ftr-488	396	2	in	in	ADP
ftr-488	396	3	these	these	DET
ftr-488	396	4	cases	case	NOUN
ftr-488	396	5	there	there	PRON
ftr-488	396	6	may	may	AUX
ftr-488	396	7	be	be	AUX
ftr-488	396	8	a	a	DET
ftr-488	396	9	real	real	ADJ
ftr-488	396	10	difference	difference	NOUN
ftr-488	396	11	between	between	ADP
ftr-488	396	12	expectancy	expectancy	NOUN
ftr-488	396	13	and	and	CCONJ
ftr-488	396	14	outcome	outcome	NOUN
ftr-488	396	15	,	,	PUNCT
ftr-488	396	16	it	it	PRON
ftr-488	396	17	seems	seem	VERB
ftr-488	396	18	to	to	ADP
ftr-488	396	19	me	i	PRON
ftr-488	396	20	that	that	SCONJ
ftr-488	396	21	the	the	DET
ftr-488	396	22	concerns	concern	NOUN
ftr-488	396	23	which	which	PRON
ftr-488	396	24	lead	lead	VERB
ftr-488	396	25	one	one	NUM
ftr-488	396	26	to	to	PART
ftr-488	396	27	prefer	prefer	VERB
ftr-488	396	28	a	a	DET
ftr-488	396	29	tax	tax	NOUN
ftr-488	396	30	base	base	NOUN
ftr-488	396	31	which	which	PRON
ftr-488	396	32	takes	take	VERB
ftr-488	396	33	account	account	NOUN
ftr-488	396	34	of	of	ADP
ftr-488	396	35	actual	actual	ADJ
ftr-488	396	36	enjoyment	enjoyment	NOUN
ftr-488	396	37	,	,	PUNCT
ftr-488	396	38	as	as	SCONJ
ftr-488	396	39	opposed	oppose	VERB
ftr-488	396	40	to	to	ADP
ftr-488	396	41	mere	mere	ADJ
ftr-488	396	42	opportunity	opportunity	NOUN
ftr-488	396	43	to	to	PART
ftr-488	396	44	consume	consume	VERB
ftr-488	396	45	,	,	PUNCT
ftr-488	396	46	may	may	AUX
ftr-488	396	47	not	not	PART
ftr-488	396	48	extend	extend	VERB
ftr-488	396	49	to	to	ADP
ftr-488	396	50	those	those	PRON
ftr-488	396	51	whose	whose	DET
ftr-488	396	52	losses	loss	NOUN
ftr-488	396	53	are	be	AUX
ftr-488	396	54	in	in	ADP
ftr-488	396	55	this	this	DET
ftr-488	396	56	sense	sense	NOUN
ftr-488	396	57	voluntary.65	voluntary.65	PROPN
ftr-488	396	58	c.	c.	NOUN
ftr-488	396	59	attempts	attempt	VERB
ftr-488	396	60	to	to	PART
ftr-488	396	61	measure	measure	VERB
ftr-488	396	62	outcomes	outcome	NOUN
ftr-488	396	63	will	will	AUX
ftr-488	396	64	be	be	AUX
ftr-488	396	65	incomplete	incomplete	ADJ
ftr-488	396	66	in	in	ADP
ftr-488	396	67	this	this	DET
ftr-488	396	68	section	section	NOUN
ftr-488	396	69	,	,	PUNCT
ftr-488	396	70	i	i	PRON
ftr-488	396	71	explore	explore	VERB
ftr-488	396	72	the	the	DET
ftr-488	396	73	possibility	possibility	NOUN
ftr-488	396	74	that	that	SCONJ
ftr-488	396	75	even	even	ADV
ftr-488	396	76	if	if	SCONJ
ftr-488	396	77	actual	actual	ADJ
ftr-488	396	78	losses	loss	NOUN
ftr-488	396	79	can	can	AUX
ftr-488	396	80	65	65	NUM
ftr-488	396	81	.	.	PUNCT
ftr-488	397	1	this	this	DET
ftr-488	397	2	latter	latter	ADJ
ftr-488	397	3	point	point	NOUN
ftr-488	397	4	seems	seem	VERB
ftr-488	397	5	even	even	ADV
ftr-488	397	6	stronger	strong	ADJ
ftr-488	397	7	if	if	SCONJ
ftr-488	397	8	what	what	PRON
ftr-488	397	9	is	be	AUX
ftr-488	397	10	lost	lose	VERB
ftr-488	397	11	is	be	AUX
ftr-488	397	12	a	a	DET
ftr-488	397	13	luxury	luxury	NOUN
ftr-488	397	14	item	item	NOUN
ftr-488	397	15	rather	rather	ADV
ftr-488	397	16	than	than	ADP
ftr-488	397	17	a	a	DET
ftr-488	397	18	necessity	necessity	NOUN
ftr-488	397	19	which	which	PRON
ftr-488	397	20	must	must	AUX
ftr-488	397	21	be	be	AUX
ftr-488	397	22	replaced	replace	VERB
ftr-488	397	23	.	.	PUNCT
ftr-488	398	1	see	see	VERB
ftr-488	398	2	koppelman	koppelman	NOUN
ftr-488	398	3	,	,	PUNCT
ftr-488	398	4	supra	supra	PROPN
ftr-488	398	5	note	note	NOUN
ftr-488	398	6	49	49	NUM
ftr-488	398	7	,	,	PUNCT
ftr-488	398	8	at	at	ADP
ftr-488	398	9	709	709	NUM
ftr-488	398	10	.	.	PUNCT
ftr-488	399	1	we	we	PRON
ftr-488	399	2	will	will	AUX
ftr-488	399	3	also	also	ADV
ftr-488	399	4	see	see	VERB
ftr-488	399	5	later	later	ADV
ftr-488	399	6	that	that	SCONJ
ftr-488	399	7	allowing	allow	VERB
ftr-488	399	8	the	the	DET
ftr-488	399	9	uninsured	uninsured	NOUN
ftr-488	399	10	to	to	PART
ftr-488	399	11	deduct	deduct	VERB
ftr-488	399	12	losses	loss	NOUN
ftr-488	399	13	is	be	AUX
ftr-488	399	14	likely	likely	ADJ
ftr-488	399	15	to	to	PART
ftr-488	399	16	be	be	AUX
ftr-488	399	17	unfair	unfair	ADJ
ftr-488	399	18	because	because	SCONJ
ftr-488	399	19	they	they	PRON
ftr-488	399	20	will	will	AUX
ftr-488	399	21	tend	tend	VERB
ftr-488	399	22	to	to	PART
ftr-488	399	23	have	have	VERB
ftr-488	399	24	gains	gain	NOUN
ftr-488	399	25	which	which	PRON
ftr-488	399	26	will	will	AUX
ftr-488	399	27	be	be	AUX
ftr-488	399	28	ignored	ignore	VERB
ftr-488	399	29	.	.	PUNCT
ftr-488	400	1	thus	thus	ADV
ftr-488	400	2	,	,	PUNCT
ftr-488	400	3	if	if	SCONJ
ftr-488	400	4	uninsured	uninsured	ADJ
ftr-488	400	5	losses	loss	NOUN
ftr-488	400	6	could	could	AUX
ftr-488	400	7	be	be	AUX
ftr-488	400	8	deducted	deduct	VERB
ftr-488	400	9	there	there	PRON
ftr-488	400	10	would	would	AUX
ftr-488	400	11	be	be	AUX
ftr-488	400	12	a	a	DET
ftr-488	400	13	disincentive	disincentive	ADJ
ftr-488	400	14	to	to	PART
ftr-488	400	15	insure	insure	VERB
ftr-488	400	16	which	which	PRON
ftr-488	400	17	would	would	AUX
ftr-488	400	18	lead	lead	VERB
ftr-488	400	19	to	to	ADP
ftr-488	400	20	inefficient	inefficient	ADJ
ftr-488	400	21	behavior	behavior	NOUN
ftr-488	400	22	.	.	PUNCT
ftr-488	401	1	kaplow	kaplow	PROPN
ftr-488	401	2	,	,	PUNCT
ftr-488	401	3	supra	supra	PROPN
ftr-488	401	4	note	note	PROPN
ftr-488	401	5	36	36	NUM
ftr-488	401	6	,	,	PUNCT
ftr-488	401	7	at	at	ADP
ftr-488	401	8	1491	1491	NUM
ftr-488	401	9	.	.	PUNCT
ftr-488	402	1	[	[	X
ftr-488	402	2	vol	vol	NOUN
ftr-488	402	3	1:1	1:1	NUM
ftr-488	402	4	valuing	value	VERB
ftr-488	402	5	personal	personal	ADJ
ftr-488	402	6	consuimption	consuimption	NOUN
ftr-488	402	7	be	be	AUX
ftr-488	402	8	identified	identify	VERB
ftr-488	402	9	,	,	PUNCT
ftr-488	402	10	an	an	DET
ftr-488	402	11	ex	ex	NOUN
ftr-488	402	12	ante	ante	NOUN
ftr-488	402	13	approach	approach	NOUN
ftr-488	402	14	might	might	AUX
ftr-488	402	15	still	still	ADV
ftr-488	402	16	come	come	VERB
ftr-488	402	17	closer	close	ADV
ftr-488	402	18	to	to	ADP
ftr-488	402	19	measuring	measure	VERB
ftr-488	402	20	actual	actual	ADJ
ftr-488	402	21	enjoyment	enjoyment	NOUN
ftr-488	402	22	than	than	ADP
ftr-488	402	23	an	an	DET
ftr-488	402	24	attempt	attempt	NOUN
ftr-488	402	25	to	to	PART
ftr-488	402	26	measure	measure	VERB
ftr-488	402	27	outcomes	outcome	NOUN
ftr-488	402	28	.	.	PUNCT
ftr-488	403	1	first	first	ADV
ftr-488	403	2	,	,	PUNCT
ftr-488	403	3	past	past	ADJ
ftr-488	403	4	experience	experience	NOUN
ftr-488	403	5	would	would	AUX
ftr-488	403	6	indicate	indicate	VERB
ftr-488	403	7	we	we	PRON
ftr-488	403	8	might	might	AUX
ftr-488	403	9	only	only	ADV
ftr-488	403	10	take	take	VERB
ftr-488	403	11	account	account	NOUN
ftr-488	403	12	of	of	ADP
ftr-488	403	13	selected	select	VERB
ftr-488	403	14	losses	loss	NOUN
ftr-488	403	15	.	.	PUNCT
ftr-488	404	1	perhaps	perhaps	ADV
ftr-488	404	2	more	more	ADV
ftr-488	404	3	importantly	importantly	ADV
ftr-488	404	4	,	,	PUNCT
ftr-488	404	5	although	although	SCONJ
ftr-488	404	6	it	it	PRON
ftr-488	404	7	has	have	AUX
ftr-488	404	8	not	not	PART
ftr-488	404	9	been	be	AUX
ftr-488	404	10	generally	generally	ADV
ftr-488	404	11	understood	understand	VERB
ftr-488	404	12	,	,	PUNCT
ftr-488	404	13	many	many	ADJ
ftr-488	404	14	of	of	ADP
ftr-488	404	15	the	the	DET
ftr-488	404	16	transactions	transaction	NOUN
ftr-488	404	17	that	that	PRON
ftr-488	404	18	can	can	AUX
ftr-488	404	19	cause	cause	VERB
ftr-488	404	20	losses	loss	NOUN
ftr-488	404	21	can	can	AUX
ftr-488	404	22	also	also	ADV
ftr-488	404	23	provide	provide	VERB
ftr-488	404	24	gains	gain	NOUN
ftr-488	404	25	to	to	ADP
ftr-488	404	26	others	other	NOUN
ftr-488	404	27	.	.	PUNCT
ftr-488	405	1	since	since	SCONJ
ftr-488	405	2	these	these	DET
ftr-488	405	3	gains	gain	NOUN
ftr-488	405	4	are	be	AUX
ftr-488	405	5	unlikely	unlikely	ADJ
ftr-488	405	6	to	to	PART
ftr-488	405	7	be	be	AUX
ftr-488	405	8	recognized	recognize	VERB
ftr-488	405	9	,	,	PUNCT
ftr-488	405	10	taking	take	VERB
ftr-488	405	11	account	account	NOUN
ftr-488	405	12	of	of	ADP
ftr-488	405	13	losses	loss	NOUN
ftr-488	405	14	could	could	AUX
ftr-488	405	15	unfairly	unfairly	ADV
ftr-488	405	16	skew	skew	VERB
ftr-488	405	17	the	the	DET
ftr-488	405	18	base	base	NOUN
ftr-488	405	19	.	.	PUNCT
ftr-488	406	1	this	this	PRON
ftr-488	406	2	would	would	AUX
ftr-488	406	3	be	be	AUX
ftr-488	406	4	particularly	particularly	ADV
ftr-488	406	5	troublesome	troublesome	ADJ
ftr-488	406	6	if	if	SCONJ
ftr-488	406	7	it	it	PRON
ftr-488	406	8	is	be	AUX
ftr-488	406	9	likely	likely	ADJ
ftr-488	406	10	that	that	SCONJ
ftr-488	406	11	the	the	DET
ftr-488	406	12	people	people	NOUN
ftr-488	406	13	who	who	PRON
ftr-488	406	14	would	would	AUX
ftr-488	406	15	tend	tend	VERB
ftr-488	406	16	to	to	PART
ftr-488	406	17	have	have	VERB
ftr-488	406	18	losses	loss	NOUN
ftr-488	406	19	are	be	AUX
ftr-488	406	20	also	also	ADV
ftr-488	406	21	more	more	ADV
ftr-488	406	22	likely	likely	ADJ
ftr-488	406	23	to	to	PART
ftr-488	406	24	have	have	VERB
ftr-488	406	25	gains	gain	NOUN
ftr-488	406	26	.	.	PUNCT
ftr-488	407	1	1	1	X
ftr-488	407	2	.	.	X
ftr-488	407	3	consumption	consumption	NOUN
ftr-488	407	4	windfalls.-it	windfalls.-it	NOUN
ftr-488	407	5	may	may	AUX
ftr-488	407	6	be	be	AUX
ftr-488	407	7	that	that	SCONJ
ftr-488	407	8	sometimes	sometimes	ADV
ftr-488	407	9	people	people	NOUN
ftr-488	407	10	make	make	VERB
ftr-488	407	11	expenditures	expenditure	NOUN
ftr-488	407	12	that	that	PRON
ftr-488	407	13	do	do	AUX
ftr-488	407	14	not	not	PART
ftr-488	407	15	increase	increase	VERB
ftr-488	407	16	their	their	PRON
ftr-488	407	17	consumption	consumption	NOUN
ftr-488	407	18	.	.	PUNCT
ftr-488	408	1	individuals	individual	NOUN
ftr-488	408	2	incurring	incur	VERB
ftr-488	408	3	such	such	ADJ
ftr-488	408	4	costs	cost	NOUN
ftr-488	408	5	may	may	AUX
ftr-488	408	6	have	have	VERB
ftr-488	408	7	a	a	DET
ftr-488	408	8	claim	claim	NOUN
ftr-488	408	9	to	to	ADP
ftr-488	408	10	a	a	DET
ftr-488	408	11	deduction	deduction	NOUN
ftr-488	408	12	.	.	PUNCT
ftr-488	409	1	if	if	SCONJ
ftr-488	409	2	so	so	ADV
ftr-488	409	3	,	,	PUNCT
ftr-488	409	4	however	however	ADV
ftr-488	409	5	,	,	PUNCT
ftr-488	409	6	there	there	PRON
ftr-488	409	7	are	be	VERB
ftr-488	409	8	others	other	NOUN
ftr-488	409	9	who	who	PRON
ftr-488	409	10	enjoy	enjoy	VERB
ftr-488	409	11	a	a	DET
ftr-488	409	12	benefit	benefit	NOUN
ftr-488	409	13	because	because	SCONJ
ftr-488	409	14	they	they	PRON
ftr-488	409	15	spend	spend	VERB
ftr-488	409	16	less	less	ADJ
ftr-488	409	17	than	than	SCONJ
ftr-488	409	18	they	they	PRON
ftr-488	409	19	expected	expect	VERB
ftr-488	409	20	,	,	PUNCT
ftr-488	409	21	to	to	PART
ftr-488	409	22	achieve	achieve	VERB
ftr-488	409	23	a	a	DET
ftr-488	409	24	certain	certain	ADJ
ftr-488	409	25	level	level	NOUN
ftr-488	409	26	of	of	ADP
ftr-488	409	27	enjoyment	enjoyment	NOUN
ftr-488	409	28	.	.	PUNCT
ftr-488	409	29	'	'	PUNCT
ftr-488	410	1	these	these	DET
ftr-488	410	2	people	people	NOUN
ftr-488	410	3	should	should	AUX
ftr-488	410	4	have	have	VERB
ftr-488	410	5	additional	additional	ADJ
ftr-488	410	6	income	income	NOUN
ftr-488	410	7	.	.	PUNCT
ftr-488	411	1	to	to	PART
ftr-488	411	2	illustrate	illustrate	VERB
ftr-488	411	3	,	,	PUNCT
ftr-488	411	4	i	i	PRON
ftr-488	411	5	present	present	VERB
ftr-488	411	6	first	first	ADV
ftr-488	411	7	the	the	DET
ftr-488	411	8	purchase	purchase	NOUN
ftr-488	411	9	and	and	CCONJ
ftr-488	411	10	operation	operation	NOUN
ftr-488	411	11	of	of	ADP
ftr-488	411	12	an	an	DET
ftr-488	411	13	automobile	automobile	NOUN
ftr-488	411	14	,	,	PUNCT
ftr-488	411	15	and	and	CCONJ
ftr-488	411	16	then	then	ADV
ftr-488	411	17	turn	turn	VERB
ftr-488	411	18	to	to	ADP
ftr-488	411	19	medical	medical	ADJ
ftr-488	411	20	expenses	expense	NOUN
ftr-488	411	21	and	and	CCONJ
ftr-488	411	22	casualty	casualty	NOUN
ftr-488	411	23	losses	loss	NOUN
ftr-488	411	24	,	,	PUNCT
ftr-488	411	25	which	which	PRON
ftr-488	411	26	have	have	AUX
ftr-488	411	27	been	be	AUX
ftr-488	411	28	the	the	DET
ftr-488	411	29	subject	subject	NOUN
ftr-488	411	30	of	of	ADP
ftr-488	411	31	extensive	extensive	ADJ
ftr-488	411	32	discussion	discussion	NOUN
ftr-488	411	33	.	.	PUNCT
ftr-488	412	1	67	67	NUM
ftr-488	412	2	assume	assume	VERB
ftr-488	412	3	bob	bob	PROPN
ftr-488	412	4	purchases	purchase	NOUN
ftr-488	412	5	a	a	DET
ftr-488	412	6	car	car	NOUN
ftr-488	412	7	for	for	ADP
ftr-488	412	8	$	$	SYM
ftr-488	412	9	10,000	10,000	NUM
ftr-488	412	10	.	.	PUNCT
ftr-488	413	1	to	to	PART
ftr-488	413	2	determine	determine	VERB
ftr-488	413	3	whether	whether	SCONJ
ftr-488	413	4	the	the	DET
ftr-488	413	5	purchase	purchase	NOUN
ftr-488	413	6	is	be	AUX
ftr-488	413	7	worthwhile	worthwhile	ADJ
ftr-488	413	8	,	,	PUNCT
ftr-488	413	9	bob	bob	PROPN
ftr-488	413	10	would	would	AUX
ftr-488	413	11	take	take	VERB
ftr-488	413	12	account	account	NOUN
ftr-488	413	13	of	of	ADP
ftr-488	413	14	the	the	DET
ftr-488	413	15	costs	cost	NOUN
ftr-488	413	16	of	of	ADP
ftr-488	413	17	operation	operation	NOUN
ftr-488	413	18	,	,	PUNCT
ftr-488	413	19	including	include	VERB
ftr-488	413	20	maintenance	maintenance	NOUN
ftr-488	413	21	and	and	CCONJ
ftr-488	413	22	insurance	insurance	NOUN
ftr-488	413	23	,	,	PUNCT
ftr-488	413	24	as	as	ADV
ftr-488	413	25	well	well	ADV
ftr-488	413	26	as	as	ADP
ftr-488	413	27	his	his	PRON
ftr-488	413	28	initial	initial	ADJ
ftr-488	413	29	outlay	outlay	NOUN
ftr-488	413	30	,	,	PUNCT
ftr-488	413	31	and	and	CCONJ
ftr-488	413	32	compare	compare	VERB
ftr-488	413	33	the	the	DET
ftr-488	413	34	total	total	ADJ
ftr-488	413	35	costs	cost	NOUN
ftr-488	413	36	with	with	ADP
ftr-488	413	37	the	the	DET
ftr-488	413	38	benefits	benefit	NOUN
ftr-488	413	39	of	of	ADP
ftr-488	413	40	driving	drive	VERB
ftr-488	413	41	.	.	PUNCT
ftr-488	414	1	assume	assume	VERB
ftr-488	414	2	that	that	SCONJ
ftr-488	414	3	bob	bob	PROPN
ftr-488	414	4	expects	expect	VERB
ftr-488	414	5	his	his	PRON
ftr-488	414	6	costs	cost	NOUN
ftr-488	414	7	to	to	PART
ftr-488	414	8	average	average	VERB
ftr-488	414	9	$	$	SYM
ftr-488	414	10	5,000	5,000	NUM
ftr-488	414	11	a	a	DET
ftr-488	414	12	year	year	NOUN
ftr-488	414	13	,	,	PUNCT
ftr-488	414	14	but	but	CCONJ
ftr-488	414	15	the	the	DET
ftr-488	414	16	car	car	NOUN
ftr-488	414	17	needs	need	VERB
ftr-488	414	18	extensive	extensive	ADJ
ftr-488	414	19	repairs	repair	NOUN
ftr-488	414	20	over	over	ADP
ftr-488	414	21	its	its	PRON
ftr-488	414	22	life	life	NOUN
ftr-488	414	23	,	,	PUNCT
ftr-488	414	24	so	so	CCONJ
ftr-488	414	25	the	the	DET
ftr-488	414	26	average	average	ADJ
ftr-488	414	27	annual	annual	ADJ
ftr-488	414	28	cost	cost	NOUN
ftr-488	414	29	is	be	AUX
ftr-488	414	30	$	$	SYM
ftr-488	414	31	6,000.6s	6,000.6s	NOUN
ftr-488	414	32	annual	annual	ADJ
ftr-488	414	33	costs	cost	NOUN
ftr-488	414	34	will	will	AUX
ftr-488	414	35	also	also	ADV
ftr-488	414	36	be	be	AUX
ftr-488	414	37	more	more	ADJ
ftr-488	414	38	than	than	SCONJ
ftr-488	414	39	expected	expect	VERB
ftr-488	414	40	if	if	SCONJ
ftr-488	414	41	the	the	DET
ftr-488	414	42	car	car	NOUN
ftr-488	414	43	depreciates	depreciate	VERB
ftr-488	414	44	more	more	ADV
ftr-488	414	45	quickly	quickly	ADV
ftr-488	414	46	than	than	SCONJ
ftr-488	414	47	assumed	assume	VERB
ftr-488	414	48	.	.	PUNCT
ftr-488	415	1	it	it	PRON
ftr-488	415	2	may	may	AUX
ftr-488	415	3	be	be	AUX
ftr-488	415	4	said	say	VERB
ftr-488	415	5	that	that	SCONJ
ftr-488	415	6	bob	bob	PROPN
ftr-488	415	7	has	have	AUX
ftr-488	415	8	suffered	suffer	VERB
ftr-488	415	9	a	a	DET
ftr-488	415	10	loss	loss	NOUN
ftr-488	415	11	,	,	PUNCT
ftr-488	415	12	not	not	PART
ftr-488	415	13	necessarily	necessarily	ADV
ftr-488	415	14	because	because	SCONJ
ftr-488	415	15	he	he	PRON
ftr-488	415	16	derives	derive	VERB
ftr-488	415	17	less	less	ADJ
ftr-488	415	18	value	value	NOUN
ftr-488	415	19	from	from	ADP
ftr-488	415	20	the	the	DET
ftr-488	415	21	car	car	NOUN
ftr-488	415	22	,	,	PUNCT
ftr-488	415	23	but	but	CCONJ
ftr-488	415	24	because	because	SCONJ
ftr-488	415	25	he	he	PRON
ftr-488	415	26	will	will	AUX
ftr-488	415	27	be	be	AUX
ftr-488	415	28	able	able	ADJ
ftr-488	415	29	to	to	PART
ftr-488	415	30	buy	buy	VERB
ftr-488	415	31	fewer	few	ADJ
ftr-488	415	32	other	other	ADJ
ftr-488	415	33	goods	good	NOUN
ftr-488	415	34	and	and	CCONJ
ftr-488	415	35	services	service	NOUN
ftr-488	415	36	than	than	SCONJ
ftr-488	415	37	expected	expect	VERB
ftr-488	415	38	.	.	PUNCT
ftr-488	416	1	on	on	ADP
ftr-488	416	2	the	the	DET
ftr-488	416	3	other	other	ADJ
ftr-488	416	4	hand	hand	NOUN
ftr-488	416	5	,	,	PUNCT
ftr-488	416	6	assume	assume	VERB
ftr-488	416	7	the	the	DET
ftr-488	416	8	cost	cost	NOUN
ftr-488	416	9	of	of	ADP
ftr-488	416	10	operation	operation	NOUN
ftr-488	416	11	for	for	ADP
ftr-488	416	12	carol	carol	NOUN
ftr-488	416	13	,	,	PUNCT
ftr-488	416	14	who	who	PRON
ftr-488	416	15	owns	own	VERB
ftr-488	416	16	a	a	DET
ftr-488	416	17	similar	similar	ADJ
ftr-488	416	18	car	car	NOUN
ftr-488	416	19	,	,	PUNCT
ftr-488	416	20	averages	average	VERB
ftr-488	416	21	only	only	ADV
ftr-488	416	22	$	$	SYM
ftr-488	416	23	4,000	4,000	NUM
ftr-488	416	24	annually	annually	ADV
ftr-488	416	25	.	.	PUNCT
ftr-488	417	1	since	since	SCONJ
ftr-488	417	2	the	the	DET
ftr-488	417	3	benefits	benefit	NOUN
ftr-488	417	4	from	from	ADP
ftr-488	417	5	driving	drive	VERB
ftr-488	417	6	have	have	AUX
ftr-488	417	7	not	not	PART
ftr-488	417	8	decreased	decrease	VERB
ftr-488	417	9	(	(	PUNCT
ftr-488	417	10	if	if	SCONJ
ftr-488	417	11	anything	anything	PRON
ftr-488	417	12	,	,	PUNCT
ftr-488	417	13	driving	drive	VERB
ftr-488	417	14	a	a	DET
ftr-488	417	15	trouble	trouble	NOUN
ftr-488	417	16	free	free	ADJ
ftr-488	417	17	car	car	NOUN
ftr-488	417	18	is	be	AUX
ftr-488	417	19	more	more	ADV
ftr-488	417	20	valuable	valuable	ADJ
ftr-488	417	21	)	)	PUNCT
ftr-488	417	22	,	,	PUNCT
ftr-488	417	23	carol	carol	NOUN
ftr-488	417	24	has	have	VERB
ftr-488	417	25	an	an	DET
ftr-488	417	26	unexpected	unexpected	ADJ
ftr-488	417	27	gain	gain	NOUN
ftr-488	417	28	of	of	ADP
ftr-488	417	29	$	$	SYM
ftr-488	417	30	1,000	1,000	NUM
ftr-488	417	31	.	.	PUNCT
ftr-488	418	1	put	put	VERB
ftr-488	418	2	another	another	DET
ftr-488	418	3	way	way	NOUN
ftr-488	418	4	,	,	PUNCT
ftr-488	418	5	she	she	PRON
ftr-488	418	6	has	have	VERB
ftr-488	418	7	the	the	DET
ftr-488	418	8	ability	ability	NOUN
ftr-488	418	9	,	,	PUNCT
ftr-488	418	10	without	without	ADP
ftr-488	418	11	any	any	DET
ftr-488	418	12	diminution	diminution	NOUN
ftr-488	418	13	of	of	ADP
ftr-488	418	14	her	her	PRON
ftr-488	418	15	enjoyment	enjoyment	NOUN
ftr-488	418	16	from	from	ADP
ftr-488	418	17	driving	drive	VERB
ftr-488	418	18	,	,	PUNCT
ftr-488	418	19	to	to	PART
ftr-488	418	20	buy	buy	VERB
ftr-488	418	21	an	an	DET
ftr-488	418	22	additional	additional	ADJ
ftr-488	418	23	$	$	SYM
ftr-488	418	24	1,000	1,000	NUM
ftr-488	418	25	worth	worth	NOUN
ftr-488	418	26	of	of	ADP
ftr-488	418	27	goods	good	NOUN
ftr-488	418	28	and	and	CCONJ
ftr-488	418	29	services	service	NOUN
ftr-488	418	30	as	as	SCONJ
ftr-488	418	31	compared	compare	VERB
ftr-488	418	32	to	to	ADP
ftr-488	418	33	what	what	PRON
ftr-488	418	34	she	she	PRON
ftr-488	418	35	could	could	AUX
ftr-488	418	36	buy	buy	VERB
ftr-488	418	37	if	if	SCONJ
ftr-488	418	38	her	her	PRON
ftr-488	418	39	car	car	NOUN
ftr-488	418	40	had	have	VERB
ftr-488	418	41	an	an	DET
ftr-488	418	42	average	average	ADJ
ftr-488	418	43	repair	repair	NOUN
ftr-488	418	44	record	record	NOUN
ftr-488	418	45	.	.	PUNCT
ftr-488	419	1	if	if	SCONJ
ftr-488	419	2	the	the	DET
ftr-488	419	3	tax	tax	NOUN
ftr-488	419	4	base	base	NOUN
ftr-488	419	5	is	be	AUX
ftr-488	419	6	to	to	PART
ftr-488	419	7	reflect	reflect	VERB
ftr-488	419	8	actual	actual	ADJ
ftr-488	419	9	consumption	consumption	NOUN
ftr-488	419	10	,	,	PUNCT
ftr-488	419	11	it	it	PRON
ftr-488	419	12	should	should	AUX
ftr-488	419	13	include	include	VERB
ftr-488	419	14	the	the	DET
ftr-488	419	15	$	$	SYM
ftr-488	419	16	1,000	1,000	NUM
ftr-488	419	17	gain	gain	NOUN
ftr-488	419	18	to	to	PART
ftr-488	419	19	carol	carol	VERB
ftr-488	419	20	and	and	CCONJ
ftr-488	419	21	allow	allow	VERB
ftr-488	419	22	the	the	DET
ftr-488	419	23	$	$	SYM
ftr-488	419	24	1,000	1,000	NUM
ftr-488	419	25	loss	loss	NOUN
ftr-488	419	26	to	to	ADP
ftr-488	419	27	bob	bob	PROPN
ftr-488	419	28	.	.	PUNCT
ftr-488	420	1	since	since	SCONJ
ftr-488	420	2	individuals	individual	NOUN
ftr-488	420	3	may	may	AUX
ftr-488	420	4	take	take	VERB
ftr-488	420	5	flawless	flawless	ADJ
ftr-488	420	6	performance	performance	NOUN
ftr-488	420	7	for	for	SCONJ
ftr-488	420	8	granted	grant	VERB
ftr-488	420	9	and	and	CCONJ
ftr-488	420	10	certainly	certainly	ADV
ftr-488	420	11	have	have	VERB
ftr-488	420	12	no	no	DET
ftr-488	420	13	incentive	incentive	NOUN
ftr-488	420	14	to	to	PART
ftr-488	420	15	bring	bring	VERB
ftr-488	420	16	it	it	PRON
ftr-488	420	17	to	to	ADP
ftr-488	420	18	the	the	DET
ftr-488	420	19	attention	attention	NOUN
ftr-488	420	20	of	of	ADP
ftr-488	420	21	the	the	DET
ftr-488	420	22	internal	internal	ADJ
ftr-488	420	23	revenue	revenue	NOUN
ftr-488	420	24	service	service	NOUN
ftr-488	420	25	,	,	PUNCT
ftr-488	420	26	such	such	ADJ
ftr-488	420	27	gains	gain	NOUN
ftr-488	420	28	would	would	AUX
ftr-488	420	29	be	be	AUX
ftr-488	420	30	even	even	ADV
ftr-488	420	31	66	66	NUM
ftr-488	420	32	.	.	PUNCT
ftr-488	421	1	see	see	VERB
ftr-488	421	2	daniel	daniel	PROPN
ftr-488	421	3	shaviro	shaviro	PROPN
ftr-488	421	4	,	,	PUNCT
ftr-488	421	5	the	the	DET
ftr-488	421	6	man	man	NOUN
ftr-488	421	7	who	who	PRON
ftr-488	421	8	lost	lose	VERB
ftr-488	421	9	too	too	ADV
ftr-488	421	10	much	much	ADV
ftr-488	421	11	:	:	PUNCT
ftr-488	421	12	zarin	zarin	PROPN
ftr-488	421	13	v.	v.	ADP
ftr-488	421	14	commissioner	commissioner	PROPN
ftr-488	421	15	and	and	CCONJ
ftr-488	421	16	the	the	DET
ftr-488	421	17	measurement	measurement	NOUN
ftr-488	421	18	of	of	ADP
ftr-488	421	19	taxable	taxable	ADJ
ftr-488	421	20	consumption	consumption	NOUN
ftr-488	421	21	,	,	PUNCT
ftr-488	421	22	45	45	NUM
ftr-488	421	23	tax	tax	NOUN
ftr-488	421	24	l.	l.	PROPN
ftr-488	421	25	rev	rev	PROPN
ftr-488	421	26	.	.	PROPN
ftr-488	421	27	215	215	NUM
ftr-488	421	28	,	,	PUNCT
ftr-488	421	29	232	232	NUM
ftr-488	421	30	(	(	PUNCT
ftr-488	421	31	1990	1990	NUM
ftr-488	421	32	)	)	PUNCT
ftr-488	421	33	.	.	PUNCT
ftr-488	422	1	67	67	NUM
ftr-488	422	2	.	.	PUNCT
ftr-488	423	1	see	see	VERB
ftr-488	423	2	supra	supra	PROPN
ftr-488	423	3	notes	note	VERB
ftr-488	423	4	17	17	NUM
ftr-488	423	5	-	-	SYM
ftr-488	423	6	18	18	NUM
ftr-488	423	7	and	and	CCONJ
ftr-488	423	8	36	36	NUM
ftr-488	423	9	.	.	X
ftr-488	424	1	68	68	NUM
ftr-488	424	2	.	.	PUNCT
ftr-488	425	1	the	the	DET
ftr-488	425	2	comparison	comparison	NOUN
ftr-488	425	3	is	be	AUX
ftr-488	425	4	actual	actual	ADJ
ftr-488	425	5	to	to	ADP
ftr-488	425	6	expected	expect	VERB
ftr-488	425	7	costs	cost	NOUN
ftr-488	425	8	,	,	PUNCT
ftr-488	425	9	not	not	PART
ftr-488	425	10	higher	high	ADJ
ftr-488	425	11	cost	cost	NOUN
ftr-488	425	12	of	of	ADP
ftr-488	425	13	repairs	repair	NOUN
ftr-488	425	14	on	on	ADP
ftr-488	425	15	one	one	NUM
ftr-488	425	16	make	make	NOUN
ftr-488	425	17	of	of	ADP
ftr-488	425	18	car	car	NOUN
ftr-488	425	19	compared	compare	VERB
ftr-488	425	20	to	to	ADP
ftr-488	425	21	another	another	PRON
ftr-488	425	22	.	.	PUNCT
ftr-488	426	1	19921	19921	NUM
ftr-488	426	2	florida	florida	PROPN
ftr-488	426	3	tax	tax	PROPN
ftr-488	426	4	review	review	NOUN
ftr-488	426	5	harder	hard	ADV
ftr-488	426	6	to	to	PART
ftr-488	426	7	measure	measure	VERB
ftr-488	426	8	and	and	CCONJ
ftr-488	426	9	take	take	VERB
ftr-488	426	10	into	into	ADP
ftr-488	426	11	account	account	NOUN
ftr-488	426	12	than	than	ADP
ftr-488	426	13	losses	loss	NOUN
ftr-488	426	14	.	.	PUNCT
ftr-488	427	1	medical	medical	ADJ
ftr-488	427	2	expenses	expense	NOUN
ftr-488	427	3	raise	raise	VERB
ftr-488	427	4	similar	similar	ADJ
ftr-488	427	5	concerns	concern	NOUN
ftr-488	427	6	.	.	PUNCT
ftr-488	428	1	some	some	PRON
ftr-488	428	2	argue	argue	VERB
ftr-488	428	3	that	that	SCONJ
ftr-488	428	4	a	a	DET
ftr-488	428	5	deduction	deduction	NOUN
ftr-488	428	6	for	for	ADP
ftr-488	428	7	medical	medical	ADJ
ftr-488	428	8	expenses	expense	NOUN
ftr-488	428	9	,	,	PUNCT
ftr-488	428	10	in	in	ADP
ftr-488	428	11	excess	excess	NOUN
ftr-488	428	12	of	of	ADP
ftr-488	428	13	some	some	DET
ftr-488	428	14	percentage	percentage	NOUN
ftr-488	428	15	of	of	ADP
ftr-488	428	16	gross	gross	ADJ
ftr-488	428	17	income	income	NOUN
ftr-488	428	18	,	,	PUNCT
ftr-488	428	19	is	be	AUX
ftr-488	428	20	justified	justify	VERB
ftr-488	428	21	because	because	SCONJ
ftr-488	428	22	such	such	ADJ
ftr-488	428	23	costs	cost	NOUN
ftr-488	428	24	do	do	AUX
ftr-488	428	25	not	not	PART
ftr-488	428	26	provide	provide	VERB
ftr-488	428	27	greater	great	ADJ
ftr-488	428	28	than	than	SCONJ
ftr-488	428	29	expected	expect	VERB
ftr-488	428	30	consumption.69	consumption.69	NOUN
ftr-488	428	31	like	like	ADP
ftr-488	428	32	bob	bob	PROPN
ftr-488	428	33	,	,	PUNCT
ftr-488	428	34	who	who	PRON
ftr-488	428	35	does	do	AUX
ftr-488	428	36	not	not	PART
ftr-488	428	37	get	get	VERB
ftr-488	428	38	more	more	ADJ
ftr-488	428	39	than	than	ADP
ftr-488	428	40	the	the	DET
ftr-488	428	41	normal	normal	ADJ
ftr-488	428	42	benefit	benefit	NOUN
ftr-488	428	43	from	from	ADP
ftr-488	428	44	his	his	PRON
ftr-488	428	45	car	car	NOUN
ftr-488	428	46	despite	despite	SCONJ
ftr-488	428	47	the	the	DET
ftr-488	428	48	extra	extra	ADJ
ftr-488	428	49	expenditure	expenditure	NOUN
ftr-488	428	50	,	,	PUNCT
ftr-488	428	51	such	such	ADJ
ftr-488	428	52	individuals	individual	NOUN
ftr-488	428	53	are	be	AUX
ftr-488	428	54	no	no	PRON
ftr-488	428	55	healthier	healthy	ADJ
ftr-488	428	56	than	than	ADP
ftr-488	428	57	average	average	ADJ
ftr-488	428	58	.	.	PUNCT
ftr-488	429	1	according	accord	VERB
ftr-488	429	2	to	to	ADP
ftr-488	429	3	andrews	andrews	PROPN
ftr-488	429	4	,	,	PUNCT
ftr-488	429	5	"	"	PUNCT
ftr-488	429	6	[	[	X
ftr-488	429	7	tihe	tihe	ADJ
ftr-488	429	8	right	right	ADJ
ftr-488	429	9	basis	basis	NOUN
ftr-488	429	10	for	for	ADP
ftr-488	429	11	making	make	VERB
ftr-488	429	12	interpersonal	interpersonal	ADJ
ftr-488	429	13	welfare	welfare	NOUN
ftr-488	429	14	comparisons	comparison	NOUN
ftr-488	429	15	...	...	PUNCT
ftr-488	429	16	is	be	AUX
ftr-488	429	17	that	that	SCONJ
ftr-488	429	18	ultimate	ultimate	ADJ
ftr-488	429	19	object	object	NOUN
ftr-488	429	20	,	,	PUNCT
ftr-488	429	21	good	good	ADJ
ftr-488	429	22	health	health	NOUN
ftr-488	429	23	,	,	PUNCT
ftr-488	429	24	rather	rather	ADV
ftr-488	429	25	than	than	ADP
ftr-488	429	26	the	the	DET
ftr-488	429	27	intermediate	intermediate	ADJ
ftr-488	429	28	good	good	NOUN
ftr-488	429	29	...	...	PUNCT
ftr-488	429	30	"	"	PUNCT
ftr-488	429	31	medical	medical	ADJ
ftr-488	429	32	services	service	NOUN
ftr-488	429	33	,	,	PUNCT
ftr-488	429	34	which	which	PRON
ftr-488	429	35	is	be	AUX
ftr-488	429	36	not	not	PART
ftr-488	429	37	a	a	DET
ftr-488	429	38	proxy	proxy	NOUN
ftr-488	429	39	for	for	ADP
ftr-488	429	40	good	good	ADJ
ftr-488	429	41	health.7	health.7	PROPN
ftr-488	429	42	°	°	CCONJ
ftr-488	430	1	if	if	SCONJ
ftr-488	430	2	anything	anything	PRON
ftr-488	430	3	,	,	PUNCT
ftr-488	430	4	the	the	DET
ftr-488	430	5	relation	relation	NOUN
ftr-488	430	6	is	be	AUX
ftr-488	430	7	apt	apt	ADJ
ftr-488	430	8	to	to	PART
ftr-488	430	9	go	go	VERB
ftr-488	430	10	the	the	DET
ftr-488	430	11	other	other	ADJ
ftr-488	430	12	way	way	NOUN
ftr-488	430	13	.	.	PUNCT
ftr-488	431	1	"	"	PUNCT
ftr-488	431	2	as	as	ADP
ftr-488	431	3	between	between	ADP
ftr-488	431	4	two	two	NUM
ftr-488	431	5	people	people	NOUN
ftr-488	431	6	with	with	ADP
ftr-488	431	7	otherwise	otherwise	ADV
ftr-488	431	8	similar	similar	ADJ
ftr-488	431	9	patterns	pattern	NOUN
ftr-488	431	10	of	of	ADP
ftr-488	431	11	personal	personal	ADJ
ftr-488	431	12	consumption	consumption	NOUN
ftr-488	431	13	...	...	PUNCT
ftr-488	431	14	,	,	PUNCT
ftr-488	431	15	a	a	DET
ftr-488	431	16	greater	great	ADJ
ftr-488	431	17	utilization	utilization	NOUN
ftr-488	431	18	of	of	ADP
ftr-488	431	19	medical	medical	ADJ
ftr-488	431	20	services	service	NOUN
ftr-488	431	21	by	by	ADP
ftr-488	431	22	one	one	NUM
ftr-488	431	23	is	be	AUX
ftr-488	431	24	likely	likely	ADJ
ftr-488	431	25	not	not	PART
ftr-488	431	26	to	to	PART
ftr-488	431	27	reflect	reflect	VERB
ftr-488	431	28	any	any	DET
ftr-488	431	29	greater	great	ADJ
ftr-488	431	30	material	material	NOUN
ftr-488	431	31	well	well	ADV
ftr-488	431	32	-	-	PUNCT
ftr-488	431	33	being	being	NOUN
ftr-488	431	34	or	or	CCONJ
ftr-488	431	35	taxable	taxable	ADJ
ftr-488	431	36	capacity	capacity	NOUN
ftr-488	431	37	,	,	PUNCT
ftr-488	431	38	but	but	CCONJ
ftr-488	431	39	rather	rather	ADV
ftr-488	431	40	only	only	ADV
ftr-488	431	41	greater	great	ADJ
ftr-488	431	42	medical	medical	ADJ
ftr-488	431	43	need	need	NOUN
ftr-488	431	44	.	.	PUNCT
ftr-488	431	45	'	'	PUNCT
ftr-488	432	1	while	while	SCONJ
ftr-488	432	2	it	it	PRON
ftr-488	432	3	would	would	AUX
ftr-488	432	4	be	be	AUX
ftr-488	432	5	impractical	impractical	ADJ
ftr-488	432	6	to	to	PART
ftr-488	432	7	include	include	VERB
ftr-488	432	8	good	good	ADJ
ftr-488	432	9	health	health	NOUN
ftr-488	432	10	directly	directly	ADV
ftr-488	432	11	,	,	PUNCT
ftr-488	432	12	differences	difference	NOUN
ftr-488	432	13	can	can	AUX
ftr-488	432	14	be	be	AUX
ftr-488	432	15	partially	partially	ADV
ftr-488	432	16	reflected	reflect	VERB
ftr-488	432	17	by	by	ADP
ftr-488	432	18	allowing	allow	VERB
ftr-488	432	19	a	a	DET
ftr-488	432	20	deduction	deduction	NOUN
ftr-488	432	21	for	for	ADP
ftr-488	432	22	medical	medical	ADJ
ftr-488	432	23	services	service	NOUN
ftr-488	432	24	that	that	PRON
ftr-488	432	25	will	will	AUX
ftr-488	432	26	be	be	AUX
ftr-488	432	27	used	use	VERB
ftr-488	432	28	more	more	ADJ
ftr-488	432	29	by	by	ADP
ftr-488	432	30	those	those	PRON
ftr-488	432	31	in	in	ADP
ftr-488	432	32	poorer	poor	ADJ
ftr-488	432	33	health	health	NOUN
ftr-488	432	34	.	.	PUNCT
ftr-488	433	1	this	this	DET
ftr-488	433	2	approach	approach	NOUN
ftr-488	433	3	"	"	PUNCT
ftr-488	433	4	reflect[s	reflect[s	PROPN
ftr-488	433	5	]	]	PUNCT
ftr-488	433	6	differences	difference	NOUN
ftr-488	433	7	in	in	ADP
ftr-488	433	8	health	health	NOUN
ftr-488	433	9	only	only	ADV
ftr-488	433	10	as	as	SCONJ
ftr-488	433	11	they	they	PRON
ftr-488	433	12	manifest	manifest	VERB
ftr-488	433	13	themselves	themselves	PRON
ftr-488	433	14	in	in	ADP
ftr-488	433	15	financial	financial	ADJ
ftr-488	433	16	terms	term	NOUN
ftr-488	433	17	.	.	PUNCT
ftr-488	434	1	72	72	NUM
ftr-488	434	2	in	in	ADP
ftr-488	434	3	other	other	ADJ
ftr-488	434	4	words	word	NOUN
ftr-488	434	5	,	,	PUNCT
ftr-488	434	6	the	the	DET
ftr-488	434	7	best	good	ADJ
ftr-488	434	8	tax	tax	NOUN
ftr-488	434	9	base	base	NOUN
ftr-488	434	10	would	would	AUX
ftr-488	434	11	be	be	AUX
ftr-488	434	12	money	money	NOUN
ftr-488	434	13	income	income	NOUN
ftr-488	434	14	plus	plus	CCONJ
ftr-488	434	15	some	some	DET
ftr-488	434	16	amount	amount	NOUN
ftr-488	434	17	to	to	PART
ftr-488	434	18	take	take	VERB
ftr-488	434	19	account	account	NOUN
ftr-488	434	20	of	of	ADP
ftr-488	434	21	varying	vary	VERB
ftr-488	434	22	degrees	degree	NOUN
ftr-488	434	23	of	of	ADP
ftr-488	434	24	health	health	NOUN
ftr-488	434	25	,	,	PUNCT
ftr-488	434	26	including	include	VERB
ftr-488	434	27	disabilities	disability	NOUN
ftr-488	434	28	encountered	encounter	VERB
ftr-488	434	29	from	from	ADP
ftr-488	434	30	birth	birth	NOUN
ftr-488	434	31	.	.	PUNCT
ftr-488	435	1	if	if	SCONJ
ftr-488	435	2	the	the	DET
ftr-488	435	3	base	base	NOUN
ftr-488	435	4	is	be	AUX
ftr-488	435	5	purely	purely	ADV
ftr-488	435	6	money	money	NOUN
ftr-488	435	7	income	income	NOUN
ftr-488	435	8	,	,	PUNCT
ftr-488	435	9	those	those	PRON
ftr-488	435	10	with	with	ADP
ftr-488	435	11	poor	poor	ADJ
ftr-488	435	12	health	health	NOUN
ftr-488	435	13	would	would	AUX
ftr-488	435	14	be	be	AUX
ftr-488	435	15	overtaxed	overtax	VERB
ftr-488	435	16	.	.	PUNCT
ftr-488	436	1	since	since	SCONJ
ftr-488	436	2	high	high	ADJ
ftr-488	436	3	medical	medical	ADJ
ftr-488	436	4	expenses	expense	NOUN
ftr-488	436	5	tend	tend	VERB
ftr-488	436	6	to	to	PART
ftr-488	436	7	reflect	reflect	VERB
ftr-488	436	8	poor	poor	ADJ
ftr-488	436	9	health	health	NOUN
ftr-488	436	10	,	,	PUNCT
ftr-488	436	11	a	a	DET
ftr-488	436	12	deduction	deduction	NOUN
ftr-488	436	13	for	for	ADP
ftr-488	436	14	such	such	ADJ
ftr-488	436	15	expenditures	expenditure	NOUN
ftr-488	436	16	would	would	AUX
ftr-488	436	17	be	be	AUX
ftr-488	436	18	a	a	DET
ftr-488	436	19	proxy	proxy	NOUN
ftr-488	436	20	for	for	ADP
ftr-488	436	21	taking	take	VERB
ftr-488	436	22	account	account	NOUN
ftr-488	436	23	of	of	ADP
ftr-488	436	24	such	such	ADJ
ftr-488	436	25	poor	poor	ADJ
ftr-488	436	26	health	health	NOUN
ftr-488	436	27	directly	directly	ADV
ftr-488	436	28	.	.	PUNCT
ftr-488	437	1	professor	professor	NOUN
ftr-488	437	2	kelman	kelman	NOUN
ftr-488	437	3	raises	raise	VERB
ftr-488	437	4	a	a	DET
ftr-488	437	5	number	number	NOUN
ftr-488	437	6	of	of	ADP
ftr-488	437	7	objections	objection	NOUN
ftr-488	437	8	to	to	ADP
ftr-488	437	9	andrews	andrews	PROPN
ftr-488	437	10	's	's	PART
ftr-488	437	11	argument.73	argument.73	NOUN
ftr-488	437	12	he	he	PRON
ftr-488	437	13	disagrees	disagree	VERB
ftr-488	437	14	with	with	ADP
ftr-488	437	15	andrews	andrews	PROPN
ftr-488	437	16	's	's	PART
ftr-488	437	17	conclusion	conclusion	NOUN
ftr-488	437	18	that	that	SCONJ
ftr-488	437	19	expenditures	expenditure	NOUN
ftr-488	437	20	on	on	ADP
ftr-488	437	21	medical	medical	ADJ
ftr-488	437	22	care	care	NOUN
ftr-488	437	23	are	be	AUX
ftr-488	437	24	a	a	DET
ftr-488	437	25	good	good	ADJ
ftr-488	437	26	proxy	proxy	NOUN
ftr-488	437	27	for	for	ADP
ftr-488	437	28	differences	difference	NOUN
ftr-488	437	29	in	in	ADP
ftr-488	437	30	health.74	health.74	NOUN
ftr-488	437	31	essentially	essentially	ADV
ftr-488	437	32	,	,	PUNCT
ftr-488	437	33	kelman	kelman	NOUN
ftr-488	437	34	believes	believe	VERB
ftr-488	437	35	that	that	SCONJ
ftr-488	437	36	people	people	NOUN
ftr-488	437	37	with	with	ADP
ftr-488	437	38	similar	similar	ADJ
ftr-488	437	39	conditions	condition	NOUN
ftr-488	437	40	spend	spend	VERB
ftr-488	437	41	different	different	ADJ
ftr-488	437	42	amounts	amount	NOUN
ftr-488	437	43	or	or	CCONJ
ftr-488	437	44	none	none	NOUN
ftr-488	437	45	at	at	ADV
ftr-488	437	46	all	all	ADV
ftr-488	437	47	on	on	ADP
ftr-488	437	48	health	health	NOUN
ftr-488	437	49	care	care	NOUN
ftr-488	437	50	,	,	PUNCT
ftr-488	437	51	reflecting	reflect	VERB
ftr-488	437	52	to	to	ADP
ftr-488	437	53	some	some	DET
ftr-488	437	54	extent	extent	NOUN
ftr-488	437	55	general	general	ADJ
ftr-488	437	56	consumption	consumption	NOUN
ftr-488	437	57	desires.75	desires.75	PROPN
ftr-488	437	58	therefore	therefore	ADV
ftr-488	437	59	,	,	PUNCT
ftr-488	437	60	a	a	DET
ftr-488	437	61	medical	medical	ADJ
ftr-488	437	62	expense	expense	NOUN
ftr-488	437	63	deduction	deduction	NOUN
ftr-488	437	64	based	base	VERB
ftr-488	437	65	on	on	ADP
ftr-488	437	66	the	the	DET
ftr-488	437	67	nature	nature	NOUN
ftr-488	437	68	of	of	ADP
ftr-488	437	69	the	the	DET
ftr-488	437	70	injury	injury	NOUN
ftr-488	437	71	or	or	CCONJ
ftr-488	437	72	illness	illness	NOUN
ftr-488	437	73	would	would	AUX
ftr-488	437	74	provide	provide	VERB
ftr-488	437	75	a	a	DET
ftr-488	437	76	better	well	ADJ
ftr-488	437	77	picture	picture	NOUN
ftr-488	437	78	of	of	ADP
ftr-488	437	79	differences	difference	NOUN
ftr-488	437	80	in	in	ADP
ftr-488	437	81	well	well	ADV
ftr-488	437	82	-	-	PUNCT
ftr-488	437	83	being	being	NOUN
ftr-488	437	84	.	.	PUNCT
ftr-488	438	1	in	in	ADP
ftr-488	438	2	other	other	ADJ
ftr-488	438	3	words	word	NOUN
ftr-488	438	4	,	,	PUNCT
ftr-488	438	5	if	if	SCONJ
ftr-488	438	6	b	b	NOUN
ftr-488	438	7	and	and	CCONJ
ftr-488	438	8	c	c	PROPN
ftr-488	438	9	suffer	suffer	VERB
ftr-488	438	10	from	from	ADP
ftr-488	438	11	an	an	DET
ftr-488	438	12	illness	illness	NOUN
ftr-488	438	13	while	while	SCONJ
ftr-488	438	14	a	a	PRON
ftr-488	438	15	is	be	AUX
ftr-488	438	16	in	in	ADP
ftr-488	438	17	perfect	perfect	ADJ
ftr-488	438	18	health	health	NOUN
ftr-488	438	19	,	,	PUNCT
ftr-488	438	20	b	b	PROPN
ftr-488	438	21	and	and	CCONJ
ftr-488	438	22	c	c	PROPN
ftr-488	438	23	can	can	AUX
ftr-488	438	24	both	both	PRON
ftr-488	438	25	be	be	AUX
ftr-488	438	26	said	say	VERB
ftr-488	438	27	to	to	PART
ftr-488	438	28	be	be	AUX
ftr-488	438	29	less	less	ADV
ftr-488	438	30	well	well	ADV
ftr-488	438	31	off	off	ADV
ftr-488	438	32	than	than	ADP
ftr-488	438	33	a	a	PRON
ftr-488	438	34	by	by	ADP
ftr-488	438	35	an	an	DET
ftr-488	438	36	identical	identical	ADJ
ftr-488	438	37	amount	amount	NOUN
ftr-488	438	38	.	.	PUNCT
ftr-488	439	1	69	69	NUM
ftr-488	439	2	.	.	PUNCT
ftr-488	440	1	andrews	andrews	PROPN
ftr-488	440	2	,	,	PUNCT
ftr-488	440	3	supra	supra	PROPN
ftr-488	440	4	note	note	PROPN
ftr-488	440	5	18	18	NUM
ftr-488	440	6	,	,	PUNCT
ftr-488	440	7	at	at	ADP
ftr-488	440	8	335	335	NUM
ftr-488	440	9	-	-	SYM
ftr-488	440	10	37	37	NUM
ftr-488	440	11	.	.	PUNCT
ftr-488	440	12	70	70	NUM
ftr-488	440	13	.	.	PUNCT
ftr-488	441	1	andrews	andrews	PROPN
ftr-488	441	2	,	,	PUNCT
ftr-488	441	3	supra	supra	PROPN
ftr-488	441	4	note	note	PROPN
ftr-488	441	5	18	18	NUM
ftr-488	441	6	,	,	PUNCT
ftr-488	441	7	at	at	ADP
ftr-488	441	8	335	335	NUM
ftr-488	441	9	-	-	SYM
ftr-488	441	10	36	36	NUM
ftr-488	441	11	.	.	PUNCT
ftr-488	441	12	71	71	NUM
ftr-488	441	13	.	.	PUNCT
ftr-488	442	1	andrews	andrews	PROPN
ftr-488	442	2	,	,	PUNCT
ftr-488	442	3	supra	supra	PROPN
ftr-488	442	4	note	note	PROPN
ftr-488	442	5	18	18	NUM
ftr-488	442	6	,	,	PUNCT
ftr-488	442	7	at	at	ADP
ftr-488	442	8	314	314	NUM
ftr-488	442	9	.	.	PUNCT
ftr-488	442	10	72	72	NUM
ftr-488	442	11	.	.	PUNCT
ftr-488	443	1	andrews	andrews	PROPN
ftr-488	443	2	,	,	PUNCT
ftr-488	443	3	supra	supra	PROPN
ftr-488	443	4	note	note	PROPN
ftr-488	443	5	18	18	NUM
ftr-488	443	6	,	,	PUNCT
ftr-488	443	7	at	at	ADP
ftr-488	443	8	336	336	NUM
ftr-488	443	9	.	.	PUNCT
ftr-488	444	1	73	73	NUM
ftr-488	444	2	.	.	PUNCT
ftr-488	445	1	kelman	kelman	NOUN
ftr-488	445	2	,	,	PUNCT
ftr-488	445	3	supra	supra	PROPN
ftr-488	445	4	note	note	NOUN
ftr-488	445	5	17	17	NUM
ftr-488	445	6	.	.	PUNCT
ftr-488	446	1	74	74	NUM
ftr-488	446	2	.	.	PUNCT
ftr-488	447	1	andrews	andrews	PROPN
ftr-488	447	2	,	,	PUNCT
ftr-488	447	3	supra	supra	PROPN
ftr-488	447	4	note	note	PROPN
ftr-488	447	5	18	18	NUM
ftr-488	447	6	,	,	PUNCT
ftr-488	447	7	at	at	ADP
ftr-488	447	8	336	336	NUM
ftr-488	447	9	.	.	PUNCT
ftr-488	448	1	75	75	NUM
ftr-488	448	2	.	.	PUNCT
ftr-488	449	1	kelman	kelman	NOUN
ftr-488	449	2	,	,	PUNCT
ftr-488	449	3	supra	supra	PROPN
ftr-488	449	4	note	note	PROPN
ftr-488	449	5	17	17	NUM
ftr-488	449	6	,	,	PUNCT
ftr-488	449	7	at	at	ADP
ftr-488	449	8	869	869	NUM
ftr-488	449	9	-	-	SYM
ftr-488	449	10	70	70	NUM
ftr-488	449	11	.	.	PUNCT
ftr-488	450	1	[	[	X
ftr-488	450	2	vol	vol	NOUN
ftr-488	450	3	1:1	1:1	NUM
ftr-488	450	4	valuing	value	VERB
ftr-488	450	5	personal	personal	ADJ
ftr-488	450	6	consunption	consunption	NOUN
ftr-488	450	7	b	b	NOUN
ftr-488	450	8	may	may	AUX
ftr-488	450	9	choose	choose	VERB
ftr-488	450	10	to	to	PART
ftr-488	450	11	treat	treat	VERB
ftr-488	450	12	his	his	PRON
ftr-488	450	13	illness	illness	NOUN
ftr-488	450	14	with	with	ADP
ftr-488	450	15	heavy	heavy	ADJ
ftr-488	450	16	medical	medical	ADJ
ftr-488	450	17	expenditures	expenditure	NOUN
ftr-488	450	18	while	while	SCONJ
ftr-488	450	19	c	c	PROPN
ftr-488	450	20	perhaps	perhaps	ADV
ftr-488	450	21	does	do	AUX
ftr-488	450	22	not	not	PART
ftr-488	450	23	need	need	VERB
ftr-488	450	24	to	to	PART
ftr-488	450	25	because	because	SCONJ
ftr-488	450	26	he	he	PRON
ftr-488	450	27	has	have	VERB
ftr-488	450	28	adequate	adequate	ADJ
ftr-488	450	29	insurance	insurance	NOUN
ftr-488	450	30	or	or	CCONJ
ftr-488	450	31	would	would	AUX
ftr-488	450	32	just	just	ADV
ftr-488	450	33	rather	rather	ADV
ftr-488	450	34	console	console	VERB
ftr-488	450	35	himself	himself	PRON
ftr-488	450	36	by	by	ADP
ftr-488	450	37	eating	eat	VERB
ftr-488	450	38	and	and	CCONJ
ftr-488	450	39	drinking	drink	VERB
ftr-488	450	40	well	well	ADV
ftr-488	450	41	.	.	PUNCT
ftr-488	451	1	if	if	SCONJ
ftr-488	451	2	one	one	NUM
ftr-488	451	3	,	,	PUNCT
ftr-488	451	4	nevertheless	nevertheless	ADV
ftr-488	451	5	,	,	PUNCT
ftr-488	451	6	concludes	conclude	VERB
ftr-488	451	7	that	that	SCONJ
ftr-488	451	8	excessive	excessive	ADJ
ftr-488	451	9	medical	medical	ADJ
ftr-488	451	10	expenditures	expenditure	NOUN
ftr-488	451	11	fairly	fairly	ADV
ftr-488	451	12	reflect	reflect	VERB
ftr-488	451	13	differences	difference	NOUN
ftr-488	451	14	in	in	ADP
ftr-488	451	15	well	well	ADV
ftr-488	451	16	being	be	AUX
ftr-488	451	17	which	which	PRON
ftr-488	451	18	should	should	AUX
ftr-488	451	19	be	be	AUX
ftr-488	451	20	taken	take	VERB
ftr-488	451	21	into	into	ADP
ftr-488	451	22	account	account	NOUN
ftr-488	451	23	in	in	ADP
ftr-488	451	24	determining	determine	VERB
ftr-488	451	25	the	the	DET
ftr-488	451	26	tax	tax	NOUN
ftr-488	451	27	base	base	NOUN
ftr-488	451	28	,	,	PUNCT
ftr-488	451	29	it	it	PRON
ftr-488	451	30	would	would	AUX
ftr-488	451	31	follow	follow	VERB
ftr-488	451	32	that	that	SCONJ
ftr-488	451	33	individuals	individual	NOUN
ftr-488	451	34	who	who	PRON
ftr-488	451	35	are	be	AUX
ftr-488	451	36	still	still	ADV
ftr-488	451	37	able	able	ADJ
ftr-488	451	38	to	to	PART
ftr-488	451	39	enjoy	enjoy	VERB
ftr-488	451	40	good	good	ADJ
ftr-488	451	41	health	health	NOUN
ftr-488	451	42	despite	despite	SCONJ
ftr-488	451	43	expending	expend	VERB
ftr-488	451	44	significantly	significantly	ADV
ftr-488	451	45	less	less	ADJ
ftr-488	451	46	than	than	SCONJ
ftr-488	451	47	the	the	DET
ftr-488	451	48	average	average	NOUN
ftr-488	451	49	are	be	AUX
ftr-488	451	50	,	,	PUNCT
ftr-488	451	51	like	like	ADP
ftr-488	451	52	carol	carol	NOUN
ftr-488	451	53	,	,	PUNCT
ftr-488	451	54	able	able	ADJ
ftr-488	451	55	to	to	PART
ftr-488	451	56	enjoy	enjoy	VERB
ftr-488	451	57	unexpected	unexpected	ADJ
ftr-488	451	58	additional	additional	ADJ
ftr-488	451	59	amounts	amount	NOUN
ftr-488	451	60	of	of	ADP
ftr-488	451	61	other	other	ADJ
ftr-488	451	62	goods	good	NOUN
ftr-488	451	63	and	and	CCONJ
ftr-488	451	64	services	service	NOUN
ftr-488	451	65	.	.	PUNCT
ftr-488	452	1	ideally	ideally	ADV
ftr-488	452	2	,	,	PUNCT
ftr-488	452	3	this	this	PRON
ftr-488	452	4	would	would	AUX
ftr-488	452	5	be	be	AUX
ftr-488	452	6	taken	take	VERB
ftr-488	452	7	into	into	ADP
ftr-488	452	8	account	account	NOUN
ftr-488	452	9	if	if	SCONJ
ftr-488	452	10	excessive	excessive	ADJ
ftr-488	452	11	medical	medical	ADJ
ftr-488	452	12	costs	cost	NOUN
ftr-488	452	13	are	be	AUX
ftr-488	452	14	to	to	PART
ftr-488	452	15	be	be	AUX
ftr-488	452	16	deducted	deduct	VERB
ftr-488	452	17	.	.	PUNCT
ftr-488	453	1	again	again	ADV
ftr-488	453	2	,	,	PUNCT
ftr-488	453	3	however	however	ADV
ftr-488	453	4	,	,	PUNCT
ftr-488	453	5	this	this	PRON
ftr-488	453	6	is	be	AUX
ftr-488	453	7	unlikely	unlikely	ADJ
ftr-488	453	8	to	to	PART
ftr-488	453	9	occur	occur	VERB
ftr-488	453	10	.	.	PUNCT
ftr-488	454	1	a	a	DET
ftr-488	454	2	similar	similar	ADJ
ftr-488	454	3	problem	problem	NOUN
ftr-488	454	4	arises	arise	VERB
ftr-488	454	5	with	with	ADP
ftr-488	454	6	respect	respect	NOUN
ftr-488	454	7	to	to	ADP
ftr-488	454	8	what	what	PRON
ftr-488	454	9	might	might	AUX
ftr-488	454	10	be	be	AUX
ftr-488	454	11	called	call	VERB
ftr-488	454	12	"	"	PUNCT
ftr-488	454	13	casualty	casualty	NOUN
ftr-488	454	14	gains	gain	NOUN
ftr-488	454	15	"	"	PUNCT
ftr-488	454	16	76	76	NUM
ftr-488	454	17	which	which	PRON
ftr-488	454	18	correspond	correspond	VERB
ftr-488	454	19	to	to	ADP
ftr-488	454	20	casualty	casualty	NOUN
ftr-488	454	21	losses	loss	NOUN
ftr-488	454	22	for	for	ADP
ftr-488	454	23	uninsured	uninsured	ADJ
ftr-488	454	24	persons	person	NOUN
ftr-488	454	25	.	.	PUNCT
ftr-488	455	1	returning	return	VERB
ftr-488	455	2	to	to	ADP
ftr-488	455	3	bob	bob	PROPN
ftr-488	455	4	's	's	PART
ftr-488	455	5	$	$	SYM
ftr-488	455	6	10,000	10,000	NUM
ftr-488	455	7	car	car	NOUN
ftr-488	455	8	,	,	PUNCT
ftr-488	455	9	implicitly	implicitly	ADV
ftr-488	455	10	,	,	PUNCT
ftr-488	455	11	the	the	DET
ftr-488	455	12	car	car	NOUN
ftr-488	455	13	must	must	AUX
ftr-488	455	14	have	have	VERB
ftr-488	455	15	an	an	DET
ftr-488	455	16	expected	expect	VERB
ftr-488	455	17	value	value	NOUN
ftr-488	455	18	of	of	ADP
ftr-488	455	19	at	at	ADV
ftr-488	455	20	least	least	ADV
ftr-488	455	21	$	$	SYM
ftr-488	455	22	10,000	10,000	NUM
ftr-488	455	23	even	even	ADV
ftr-488	455	24	though	though	SCONJ
ftr-488	455	25	there	there	PRON
ftr-488	455	26	is	be	VERB
ftr-488	455	27	say	say	VERB
ftr-488	455	28	a	a	DET
ftr-488	455	29	1	1	NUM
ftr-488	455	30	%	%	NOUN
ftr-488	455	31	chance	chance	NOUN
ftr-488	455	32	it	it	PRON
ftr-488	455	33	will	will	AUX
ftr-488	455	34	be	be	AUX
ftr-488	455	35	totally	totally	ADV
ftr-488	455	36	destroyed	destroy	VERB
ftr-488	455	37	in	in	ADP
ftr-488	455	38	the	the	DET
ftr-488	455	39	very	very	ADV
ftr-488	455	40	near	near	ADJ
ftr-488	455	41	future	future	NOUN
ftr-488	455	42	.	.	PUNCT
ftr-488	456	1	a	a	DET
ftr-488	456	2	car	car	NOUN
ftr-488	456	3	which	which	PRON
ftr-488	456	4	is	be	AUX
ftr-488	456	5	not	not	PART
ftr-488	456	6	destroyed	destroy	VERB
ftr-488	456	7	must	must	AUX
ftr-488	456	8	then	then	ADV
ftr-488	456	9	yield	yield	VERB
ftr-488	456	10	$	$	SYM
ftr-488	456	11	10,101	10,101	NUM
ftr-488	456	12	of	of	ADP
ftr-488	456	13	enjoyment	enjoyment	NOUN
ftr-488	456	14	.	.	PUNCT
ftr-488	456	15	'	'	PUNCT
ftr-488	457	1	in	in	ADP
ftr-488	457	2	other	other	ADJ
ftr-488	457	3	words	word	NOUN
ftr-488	457	4	,	,	PUNCT
ftr-488	457	5	$	$	SYM
ftr-488	457	6	10,000	10,000	NUM
ftr-488	457	7	reflects	reflect	VERB
ftr-488	457	8	the	the	DET
ftr-488	457	9	average	average	ADJ
ftr-488	457	10	expected	expect	VERB
ftr-488	457	11	value	value	NOUN
ftr-488	457	12	of	of	ADP
ftr-488	457	13	all	all	DET
ftr-488	457	14	cars	car	NOUN
ftr-488	457	15	,	,	PUNCT
ftr-488	457	16	not	not	PART
ftr-488	457	17	just	just	ADV
ftr-488	457	18	cars	car	NOUN
ftr-488	457	19	which	which	PRON
ftr-488	457	20	are	be	AUX
ftr-488	457	21	neither	neither	DET
ftr-488	457	22	victims	victim	NOUN
ftr-488	457	23	of	of	ADP
ftr-488	457	24	casualties	casualty	NOUN
ftr-488	457	25	nor	nor	CCONJ
ftr-488	457	26	lemons.78	lemons.78	NOUN
ftr-488	457	27	taxpayers	taxpayer	NOUN
ftr-488	457	28	who	who	PRON
ftr-488	457	29	do	do	AUX
ftr-488	457	30	not	not	PART
ftr-488	457	31	have	have	VERB
ftr-488	457	32	an	an	DET
ftr-488	457	33	accident	accident	NOUN
ftr-488	457	34	obtain	obtain	VERB
ftr-488	457	35	$	$	SYM
ftr-488	457	36	10,101	10,101	NUM
ftr-488	457	37	of	of	ADP
ftr-488	457	38	automobile	automobile	NOUN
ftr-488	457	39	value	value	NOUN
ftr-488	457	40	for	for	ADP
ftr-488	457	41	$	$	SYM
ftr-488	457	42	10,000	10,000	NUM
ftr-488	457	43	.	.	PUNCT
ftr-488	458	1	the	the	DET
ftr-488	458	2	one	one	NUM
ftr-488	458	3	driver	driver	NOUN
ftr-488	458	4	in	in	ADP
ftr-488	458	5	one	one	NUM
ftr-488	458	6	hundred	hundred	NUM
ftr-488	458	7	who	who	PRON
ftr-488	458	8	suffers	suffer	VERB
ftr-488	458	9	a	a	DET
ftr-488	458	10	casualty	casualty	NOUN
ftr-488	458	11	has	have	VERB
ftr-488	458	12	a	a	DET
ftr-488	458	13	$	$	SYM
ftr-488	458	14	10,000	10,000	NUM
ftr-488	458	15	loss	loss	NOUN
ftr-488	458	16	.	.	PUNCT
ftr-488	459	1	if	if	SCONJ
ftr-488	459	2	this	this	DET
ftr-488	459	3	loss	loss	NOUN
ftr-488	459	4	were	be	AUX
ftr-488	459	5	allowed	allow	VERB
ftr-488	459	6	,	,	PUNCT
ftr-488	459	7	the	the	DET
ftr-488	459	8	total	total	ADJ
ftr-488	459	9	consumption	consumption	NOUN
ftr-488	459	10	of	of	ADP
ftr-488	459	11	the	the	DET
ftr-488	459	12	group	group	NOUN
ftr-488	459	13	would	would	AUX
ftr-488	459	14	be	be	AUX
ftr-488	459	15	undervalued	undervalue	VERB
ftr-488	459	16	unless	unless	SCONJ
ftr-488	459	17	each	each	DET
ftr-488	459	18	person	person	NOUN
ftr-488	459	19	who	who	PRON
ftr-488	459	20	did	do	AUX
ftr-488	459	21	not	not	PART
ftr-488	459	22	have	have	VERB
ftr-488	459	23	an	an	DET
ftr-488	459	24	accident	accident	NOUN
ftr-488	459	25	reported	report	VERB
ftr-488	459	26	a	a	DET
ftr-488	459	27	$	$	SYM
ftr-488	459	28	101	101	NUM
ftr-488	459	29	gain.79	gain.79	NOUN
ftr-488	459	30	if	if	SCONJ
ftr-488	459	31	neither	neither	CCONJ
ftr-488	459	32	gains	gain	NOUN
ftr-488	459	33	nor	nor	CCONJ
ftr-488	459	34	losses	loss	NOUN
ftr-488	459	35	are	be	AUX
ftr-488	459	36	taken	take	VERB
ftr-488	459	37	into	into	ADP
ftr-488	459	38	account	account	NOUN
ftr-488	459	39	the	the	DET
ftr-488	459	40	group	group	NOUN
ftr-488	459	41	as	as	ADP
ftr-488	459	42	a	a	DET
ftr-488	459	43	whole	whole	NOUN
ftr-488	459	44	would	would	AUX
ftr-488	459	45	report	report	VERB
ftr-488	459	46	the	the	DET
ftr-488	459	47	correct	correct	ADJ
ftr-488	459	48	taxable	taxable	ADJ
ftr-488	459	49	income	income	NOUN
ftr-488	459	50	.	.	PUNCT
ftr-488	460	1	since	since	SCONJ
ftr-488	460	2	it	it	PRON
ftr-488	460	3	would	would	AUX
ftr-488	460	4	be	be	AUX
ftr-488	460	5	difficult	difficult	ADJ
ftr-488	460	6	to	to	PART
ftr-488	460	7	explain	explain	VERB
ftr-488	460	8	to	to	ADP
ftr-488	460	9	taxpayers	taxpayer	NOUN
ftr-488	460	10	why	why	SCONJ
ftr-488	460	11	a	a	DET
ftr-488	460	12	good	good	ADJ
ftr-488	460	13	repair	repair	NOUN
ftr-488	460	14	record	record	NOUN
ftr-488	460	15	,	,	PUNCT
ftr-488	460	16	excellent	excellent	ADJ
ftr-488	460	17	health	health	NOUN
ftr-488	460	18	,	,	PUNCT
ftr-488	460	19	or	or	CCONJ
ftr-488	460	20	avoiding	avoid	VERB
ftr-488	460	21	an	an	DET
ftr-488	460	22	accident	accident	NOUN
ftr-488	460	23	should	should	AUX
ftr-488	460	24	result	result	VERB
ftr-488	460	25	in	in	ADP
ftr-488	460	26	taxable	taxable	ADJ
ftr-488	460	27	income	income	NOUN
ftr-488	460	28	,	,	PUNCT
ftr-488	460	29	the	the	DET
ftr-488	460	30	type	type	NOUN
ftr-488	460	31	of	of	ADP
ftr-488	460	32	gains	gain	NOUN
ftr-488	460	33	just	just	ADV
ftr-488	460	34	discussed	discuss	VERB
ftr-488	460	35	will	will	AUX
ftr-488	460	36	not	not	PART
ftr-488	460	37	,	,	PUNCT
ftr-488	460	38	and	and	CCONJ
ftr-488	460	39	perhaps	perhaps	ADV
ftr-488	460	40	can	can	AUX
ftr-488	460	41	not	not	PART
ftr-488	460	42	,	,	PUNCT
ftr-488	460	43	be	be	AUX
ftr-488	460	44	taxed	tax	VERB
ftr-488	460	45	.	.	PUNCT
ftr-488	461	1	to	to	ADP
ftr-488	461	2	the	the	DET
ftr-488	461	3	extent	extent	NOUN
ftr-488	461	4	that	that	SCONJ
ftr-488	461	5	losses	loss	NOUN
ftr-488	461	6	and	and	CCONJ
ftr-488	461	7	gains	gain	NOUN
ftr-488	461	8	could	could	AUX
ftr-488	461	9	be	be	AUX
ftr-488	461	10	expected	expect	VERB
ftr-488	461	11	to	to	PART
ftr-488	461	12	be	be	AUX
ftr-488	461	13	incurred	incur	VERB
ftr-488	461	14	by	by	ADP
ftr-488	461	15	the	the	DET
ftr-488	461	16	same	same	ADJ
ftr-488	461	17	persons	person	NOUN
ftr-488	461	18	,	,	PUNCT
ftr-488	461	19	as	as	SCONJ
ftr-488	461	20	they	they	PRON
ftr-488	461	21	would	would	AUX
ftr-488	461	22	if	if	SCONJ
ftr-488	461	23	some	some	DET
ftr-488	461	24	people	people	NOUN
ftr-488	461	25	systematically	systematically	ADV
ftr-488	461	26	underinsure	underinsure	VERB
ftr-488	461	27	or	or	CCONJ
ftr-488	461	28	take	take	VERB
ftr-488	461	29	greater	great	ADJ
ftr-488	461	30	risks	risk	NOUN
ftr-488	461	31	in	in	ADP
ftr-488	461	32	their	their	PRON
ftr-488	461	33	purchases	purchase	NOUN
ftr-488	461	34	,	,	PUNCT
ftr-488	461	35	we	we	PRON
ftr-488	461	36	might	might	AUX
ftr-488	461	37	expect	expect	VERB
ftr-488	461	38	to	to	PART
ftr-488	461	39	more	more	ADV
ftr-488	461	40	accurately	accurately	ADV
ftr-488	461	41	measure	measure	VERB
ftr-488	461	42	individual	individual	ADJ
ftr-488	461	43	consumption	consumption	NOUN
ftr-488	461	44	by	by	ADP
ftr-488	461	45	outlays	outlay	NOUN
ftr-488	461	46	than	than	SCONJ
ftr-488	461	47	if	if	SCONJ
ftr-488	461	48	we	we	PRON
ftr-488	461	49	tried	try	VERB
ftr-488	461	50	to	to	PART
ftr-488	461	51	take	take	VERB
ftr-488	461	52	outcomes	outcome	NOUN
ftr-488	461	53	into	into	ADP
ftr-488	461	54	account	account	NOUN
ftr-488	461	55	.	.	PUNCT
ftr-488	462	1	indeed	indeed	ADV
ftr-488	462	2	,	,	PUNCT
ftr-488	462	3	the	the	DET
ftr-488	462	4	notion	notion	NOUN
ftr-488	462	5	of	of	ADP
ftr-488	462	6	allowing	allow	VERB
ftr-488	462	7	losses	loss	NOUN
ftr-488	462	8	for	for	ADP
ftr-488	462	9	such	such	ADJ
ftr-488	462	10	riskneutral	riskneutral	ADJ
ftr-488	462	11	individuals	individual	NOUN
ftr-488	462	12	while	while	SCONJ
ftr-488	462	13	ignoring	ignore	VERB
ftr-488	462	14	the	the	DET
ftr-488	462	15	noneconomic	noneconomic	ADJ
ftr-488	462	16	gains	gain	NOUN
ftr-488	462	17	from	from	ADP
ftr-488	462	18	such	such	ADJ
ftr-488	462	19	risky	risky	ADJ
ftr-488	462	20	activity	activity	NOUN
ftr-488	462	21	suggests	suggest	VERB
ftr-488	462	22	that	that	SCONJ
ftr-488	462	23	consumption	consumption	NOUN
ftr-488	462	24	is	be	AUX
ftr-488	462	25	best	well	ADV
ftr-488	462	26	measured	measure	VERB
ftr-488	462	27	by	by	ADP
ftr-488	462	28	expenditures	expenditure	NOUN
ftr-488	462	29	rather	rather	ADV
ftr-488	462	30	than	than	ADP
ftr-488	462	31	outcomes	outcome	NOUN
ftr-488	462	32	.	.	PUNCT
ftr-488	463	1	louis	louis	PROPN
ftr-488	463	2	kaplow	kaplow	PROPN
ftr-488	463	3	reaches	reach	VERB
ftr-488	463	4	the	the	DET
ftr-488	463	5	same	same	ADJ
ftr-488	463	6	result	result	NOUN
ftr-488	463	7	by	by	ADP
ftr-488	463	8	a	a	DET
ftr-488	463	9	different	different	ADJ
ftr-488	463	10	approach	approach	NOUN
ftr-488	463	11	.	.	PUNCT
ftr-488	464	1	he	he	PRON
ftr-488	464	2	76	76	NUM
ftr-488	464	3	.	.	PUNCT
ftr-488	465	1	kaplow	kaplow	PROPN
ftr-488	465	2	,	,	PUNCT
ftr-488	465	3	supra	supra	PROPN
ftr-488	465	4	note	note	PROPN
ftr-488	465	5	36	36	NUM
ftr-488	465	6	,	,	PUNCT
ftr-488	465	7	at	at	ADP
ftr-488	465	8	1502	1502	NUM
ftr-488	465	9	.	.	PUNCT
ftr-488	466	1	77	77	NUM
ftr-488	466	2	.	.	PUNCT
ftr-488	467	1	this	this	PRON
ftr-488	467	2	is	be	AUX
ftr-488	467	3	assuming	assume	VERB
ftr-488	467	4	there	there	PRON
ftr-488	467	5	is	be	VERB
ftr-488	467	6	no	no	DET
ftr-488	467	7	consumer	consumer	NOUN
ftr-488	467	8	surplus	surplus	NOUN
ftr-488	467	9	.	.	PUNCT
ftr-488	468	1	a	a	DET
ftr-488	468	2	99	99	NUM
ftr-488	468	3	%	%	NOUN
ftr-488	468	4	chance	chance	NOUN
ftr-488	468	5	of	of	ADP
ftr-488	468	6	enjoying	enjoy	VERB
ftr-488	468	7	$	$	SYM
ftr-488	468	8	10,101	10,101	NUM
ftr-488	468	9	equals	equal	VERB
ftr-488	468	10	$	$	SYM
ftr-488	468	11	10,000	10,000	NUM
ftr-488	468	12	.	.	PUNCT
ftr-488	469	1	78	78	NUM
ftr-488	469	2	.	.	PUNCT
ftr-488	470	1	it	it	PRON
ftr-488	470	2	would	would	AUX
ftr-488	470	3	seem	seem	VERB
ftr-488	470	4	that	that	SCONJ
ftr-488	470	5	$	$	SYM
ftr-488	470	6	10,000	10,000	NUM
ftr-488	470	7	is	be	AUX
ftr-488	470	8	the	the	DET
ftr-488	470	9	expected	expect	VERB
ftr-488	470	10	value	value	NOUN
ftr-488	470	11	to	to	ADP
ftr-488	470	12	the	the	DET
ftr-488	470	13	marginal	marginal	ADJ
ftr-488	470	14	risk	risk	NOUN
ftr-488	470	15	-	-	PUNCT
ftr-488	470	16	neutral	neutral	ADJ
ftr-488	470	17	purchaser	purchaser	NOUN
ftr-488	470	18	.	.	PUNCT
ftr-488	471	1	if	if	SCONJ
ftr-488	471	2	an	an	DET
ftr-488	471	3	individual	individual	NOUN
ftr-488	471	4	were	be	AUX
ftr-488	471	5	risk	risk	NOUN
ftr-488	471	6	adverse	adverse	ADJ
ftr-488	471	7	she	she	PRON
ftr-488	471	8	might	might	AUX
ftr-488	471	9	demand	demand	VERB
ftr-488	471	10	an	an	DET
ftr-488	471	11	expected	expect	VERB
ftr-488	471	12	value	value	NOUN
ftr-488	471	13	in	in	ADP
ftr-488	471	14	excess	excess	NOUN
ftr-488	471	15	of	of	ADP
ftr-488	471	16	$	$	SYM
ftr-488	471	17	10,000	10,000	NUM
ftr-488	471	18	in	in	ADP
ftr-488	471	19	order	order	NOUN
ftr-488	471	20	to	to	PART
ftr-488	471	21	make	make	VERB
ftr-488	471	22	the	the	DET
ftr-488	471	23	purchase	purchase	NOUN
ftr-488	471	24	.	.	PUNCT
ftr-488	472	1	79	79	NUM
ftr-488	472	2	.	.	PUNCT
ftr-488	473	1	shaviro	shaviro	PROPN
ftr-488	473	2	,	,	PUNCT
ftr-488	473	3	supra	supra	PROPN
ftr-488	473	4	note	note	NOUN
ftr-488	473	5	66	66	NUM
ftr-488	473	6	.	.	PUNCT
ftr-488	474	1	at	at	ADP
ftr-488	474	2	241	241	NUM
ftr-488	474	3	.	.	PROPN
ftr-488	474	4	19921	19921	NUM
ftr-488	474	5	florida	florida	PROPN
ftr-488	474	6	tax	tax	PROPN
ftr-488	474	7	review	review	NOUN
ftr-488	474	8	finds	find	VERB
ftr-488	474	9	that	that	SCONJ
ftr-488	474	10	if	if	SCONJ
ftr-488	474	11	uninsured	uninsured	ADJ
ftr-488	474	12	losses	loss	NOUN
ftr-488	474	13	are	be	AUX
ftr-488	474	14	deductible	deductible	ADJ
ftr-488	474	15	,	,	PUNCT
ftr-488	474	16	individuals	individual	NOUN
ftr-488	474	17	would	would	AUX
ftr-488	474	18	be	be	AUX
ftr-488	474	19	driven	drive	VERB
ftr-488	474	20	by	by	ADP
ftr-488	474	21	the	the	DET
ftr-488	474	22	tax	tax	NOUN
ftr-488	474	23	law	law	NOUN
ftr-488	474	24	to	to	PART
ftr-488	474	25	absorb	absorb	VERB
ftr-488	474	26	more	more	ADJ
ftr-488	474	27	risk	risk	NOUN
ftr-488	474	28	than	than	ADP
ftr-488	474	29	desired.80	desired.80	NOUN
ftr-488	474	30	since	since	SCONJ
ftr-488	474	31	the	the	DET
ftr-488	474	32	loss	loss	NOUN
ftr-488	474	33	deduction	deduction	NOUN
ftr-488	474	34	provides	provide	VERB
ftr-488	474	35	free	free	ADJ
ftr-488	474	36	partial	partial	ADJ
ftr-488	474	37	insurance	insurance	NOUN
ftr-488	474	38	,	,	PUNCT
ftr-488	474	39	a	a	DET
ftr-488	474	40	taxpayer	taxpayer	NOUN
ftr-488	474	41	who	who	PRON
ftr-488	474	42	chooses	choose	VERB
ftr-488	474	43	to	to	PART
ftr-488	474	44	insure	insure	VERB
ftr-488	474	45	and	and	CCONJ
ftr-488	474	46	forego	forego	VERB
ftr-488	474	47	the	the	DET
ftr-488	474	48	free	free	ADJ
ftr-488	474	49	partial	partial	ADJ
ftr-488	474	50	insurance	insurance	NOUN
ftr-488	474	51	pays	pay	VERB
ftr-488	474	52	for	for	ADP
ftr-488	474	53	more	more	ADJ
ftr-488	474	54	than	than	ADP
ftr-488	474	55	the	the	DET
ftr-488	474	56	additional	additional	ADJ
ftr-488	474	57	coverage	coverage	NOUN
ftr-488	474	58	acquired	acquire	VERB
ftr-488	474	59	.	.	PUNCT
ftr-488	475	1	therefore	therefore	ADV
ftr-488	475	2	insurance	insurance	NOUN
ftr-488	475	3	may	may	AUX
ftr-488	475	4	be	be	AUX
ftr-488	475	5	rejected	reject	VERB
ftr-488	475	6	where	where	SCONJ
ftr-488	475	7	it	it	PRON
ftr-488	475	8	would	would	AUX
ftr-488	475	9	otherwise	otherwise	ADV
ftr-488	475	10	be	be	AUX
ftr-488	475	11	chosen	choose	VERB
ftr-488	475	12	.	.	PUNCT
ftr-488	476	1	because	because	SCONJ
ftr-488	476	2	,	,	PUNCT
ftr-488	476	3	all	all	DET
ftr-488	476	4	other	other	ADJ
ftr-488	476	5	things	thing	NOUN
ftr-488	476	6	being	be	AUX
ftr-488	476	7	equal	equal	ADJ
ftr-488	476	8	,	,	PUNCT
ftr-488	476	9	they	they	PRON
ftr-488	476	10	would	would	AUX
ftr-488	476	11	prefer	prefer	VERB
ftr-488	476	12	to	to	PART
ftr-488	476	13	avoid	avoid	VERB
ftr-488	476	14	the	the	DET
ftr-488	476	15	additional	additional	ADJ
ftr-488	476	16	risk	risk	NOUN
ftr-488	476	17	,	,	PUNCT
ftr-488	476	18	if	if	SCONJ
ftr-488	476	19	there	there	PRON
ftr-488	476	20	is	be	VERB
ftr-488	476	21	an	an	DET
ftr-488	476	22	opportunity	opportunity	NOUN
ftr-488	476	23	to	to	PART
ftr-488	476	24	insure	insure	VERB
ftr-488	476	25	,	,	PUNCT
ftr-488	476	26	individuals	individual	NOUN
ftr-488	476	27	would	would	AUX
ftr-488	476	28	ex	ex	VERB
ftr-488	476	29	ante	ante	NOUN
ftr-488	476	30	uniformly	uniformly	ADV
ftr-488	476	31	prefer	prefer	VERB
ftr-488	476	32	lower	low	ADJ
ftr-488	476	33	tax	tax	NOUN
ftr-488	476	34	rates	rate	NOUN
ftr-488	476	35	and	and	CCONJ
ftr-488	476	36	nondeductibility	nondeductibility	NOUN
ftr-488	476	37	of	of	ADP
ftr-488	476	38	losses	loss	NOUN
ftr-488	476	39	as	as	ADV
ftr-488	476	40	long	long	ADV
ftr-488	476	41	as	as	SCONJ
ftr-488	476	42	the	the	DET
ftr-488	476	43	rate	rate	NOUN
ftr-488	476	44	cut	cut	NOUN
ftr-488	476	45	was	be	AUX
ftr-488	476	46	such	such	ADJ
ftr-488	476	47	as	as	ADP
ftr-488	476	48	to	to	PART
ftr-488	476	49	be	be	AUX
ftr-488	476	50	neutral	neutral	ADJ
ftr-488	476	51	,	,	PUNCT
ftr-488	476	52	on	on	ADP
ftr-488	476	53	distributional	distributional	ADJ
ftr-488	476	54	grounds	ground	NOUN
ftr-488	476	55	,	,	PUNCT
ftr-488	476	56	compared	compare	VERB
ftr-488	476	57	to	to	ADP
ftr-488	476	58	expected	expect	VERB
ftr-488	476	59	losses	loss	NOUN
ftr-488	476	60	.	.	PUNCT
ftr-488	477	1	in	in	ADP
ftr-488	477	2	these	these	DET
ftr-488	477	3	circumstances	circumstance	NOUN
ftr-488	477	4	,	,	PUNCT
ftr-488	477	5	loss	loss	NOUN
ftr-488	477	6	deductibility	deductibility	NOUN
ftr-488	477	7	accompanied	accompany	VERB
ftr-488	477	8	by	by	ADP
ftr-488	477	9	higher	high	ADJ
ftr-488	477	10	rates	rate	NOUN
ftr-488	477	11	would	would	AUX
ftr-488	477	12	leave	leave	VERB
ftr-488	477	13	everyone	everyone	PRON
ftr-488	477	14	worse	bad	ADJ
ftr-488	477	15	off	off	ADP
ftr-488	477	16	.	.	PUNCT
ftr-488	478	1	thus	thus	ADV
ftr-488	478	2	,	,	PUNCT
ftr-488	478	3	kaplow	kaplow	NOUN
ftr-488	478	4	is	be	AUX
ftr-488	478	5	able	able	ADJ
ftr-488	478	6	to	to	PART
ftr-488	478	7	find	find	VERB
ftr-488	478	8	deductions	deduction	NOUN
ftr-488	478	9	for	for	ADP
ftr-488	478	10	medical	medical	ADJ
ftr-488	478	11	expenses	expense	NOUN
ftr-488	478	12	and	and	CCONJ
ftr-488	478	13	casualty	casualty	NOUN
ftr-488	478	14	losses	loss	NOUN
ftr-488	478	15	undesirable	undesirable	ADJ
ftr-488	478	16	without	without	ADP
ftr-488	478	17	,	,	PUNCT
ftr-488	478	18	he	he	PRON
ftr-488	478	19	says	say	VERB
ftr-488	478	20	,	,	PUNCT
ftr-488	478	21	going	go	VERB
ftr-488	478	22	through	through	ADP
ftr-488	478	23	the	the	DET
ftr-488	478	24	type	type	NOUN
ftr-488	478	25	of	of	ADP
ftr-488	478	26	exercise	exercise	NOUN
ftr-488	478	27	pursued	pursue	VERB
ftr-488	478	28	in	in	ADP
ftr-488	478	29	this	this	DET
ftr-488	478	30	article.8	article.8	PROPN
ftr-488	478	31	"	"	PUNCT
ftr-488	478	32	but	but	CCONJ
ftr-488	478	33	it	it	PRON
ftr-488	478	34	is	be	AUX
ftr-488	478	35	important	important	ADJ
ftr-488	478	36	to	to	PART
ftr-488	478	37	recognize	recognize	VERB
ftr-488	478	38	that	that	SCONJ
ftr-488	478	39	the	the	DET
ftr-488	478	40	loss	loss	NOUN
ftr-488	478	41	deduction	deduction	NOUN
ftr-488	478	42	would	would	AUX
ftr-488	478	43	cause	cause	VERB
ftr-488	478	44	an	an	DET
ftr-488	478	45	undesirable	undesirable	ADJ
ftr-488	478	46	change	change	NOUN
ftr-488	478	47	in	in	ADP
ftr-488	478	48	behavior	behavior	NOUN
ftr-488	478	49	precisely	precisely	ADV
ftr-488	478	50	because	because	SCONJ
ftr-488	478	51	of	of	ADP
ftr-488	478	52	the	the	DET
ftr-488	478	53	disparity	disparity	NOUN
ftr-488	478	54	between	between	ADP
ftr-488	478	55	the	the	DET
ftr-488	478	56	treatment	treatment	NOUN
ftr-488	478	57	of	of	ADP
ftr-488	478	58	uninsured	uninsured	ADJ
ftr-488	478	59	gains	gain	NOUN
ftr-488	478	60	,	,	PUNCT
ftr-488	478	61	which	which	PRON
ftr-488	478	62	would	would	AUX
ftr-488	478	63	not	not	PART
ftr-488	478	64	be	be	AUX
ftr-488	478	65	taxable	taxable	ADJ
ftr-488	478	66	,	,	PUNCT
ftr-488	478	67	and	and	CCONJ
ftr-488	478	68	uninsured	uninsured	ADJ
ftr-488	478	69	losses	loss	NOUN
ftr-488	478	70	,	,	PUNCT
ftr-488	478	71	which	which	PRON
ftr-488	478	72	would	would	AUX
ftr-488	478	73	be	be	AUX
ftr-488	478	74	deductible.82	deductible.82	VERB
ftr-488	478	75	2	2	NUM
ftr-488	478	76	.	.	PUNCT
ftr-488	479	1	only	only	ADV
ftr-488	479	2	selected	select	VERB
ftr-488	479	3	losses	loss	NOUN
ftr-488	479	4	will	will	AUX
ftr-488	479	5	be	be	AUX
ftr-488	479	6	deducted.-federal	deducted.-federal	ADJ
ftr-488	479	7	income	income	NOUN
ftr-488	479	8	tax	tax	NOUN
ftr-488	479	9	law	law	NOUN
ftr-488	479	10	has	have	AUX
ftr-488	479	11	only	only	ADV
ftr-488	479	12	taken	take	VERB
ftr-488	479	13	account	account	NOUN
ftr-488	479	14	of	of	ADP
ftr-488	479	15	medical	medical	ADJ
ftr-488	479	16	deductions	deduction	NOUN
ftr-488	479	17	and	and	CCONJ
ftr-488	479	18	losses	loss	NOUN
ftr-488	479	19	due	due	ADJ
ftr-488	479	20	to	to	ADP
ftr-488	479	21	casualty.83	casualty.83	PROPN
ftr-488	479	22	it	it	PRON
ftr-488	479	23	is	be	AUX
ftr-488	479	24	not	not	PART
ftr-488	479	25	clear	clear	ADJ
ftr-488	479	26	what	what	PRON
ftr-488	479	27	distinguishes	distinguish	VERB
ftr-488	479	28	casualty	casualty	NOUN
ftr-488	479	29	losses	loss	NOUN
ftr-488	479	30	as	as	SCONJ
ftr-488	479	31	defined	define	VERB
ftr-488	479	32	in	in	ADP
ftr-488	479	33	the	the	DET
ftr-488	479	34	tax	tax	NOUN
ftr-488	479	35	law	law	NOUN
ftr-488	479	36	from	from	ADP
ftr-488	479	37	other	other	ADJ
ftr-488	479	38	disasters	disaster	NOUN
ftr-488	479	39	.	.	PUNCT
ftr-488	480	1	it	it	PRON
ftr-488	480	2	may	may	AUX
ftr-488	480	3	be	be	AUX
ftr-488	480	4	that	that	SCONJ
ftr-488	480	5	the	the	DET
ftr-488	480	6	requirement	requirement	NOUN
ftr-488	480	7	that	that	SCONJ
ftr-488	480	8	the	the	DET
ftr-488	480	9	loss	loss	NOUN
ftr-488	480	10	be	be	AUX
ftr-488	480	11	"	"	PUNCT
ftr-488	480	12	sudden	sudden	ADJ
ftr-488	480	13	,	,	PUNCT
ftr-488	480	14	unexpected	unexpected	ADJ
ftr-488	480	15	and	and	CCONJ
ftr-488	480	16	unusual	unusual	ADJ
ftr-488	480	17	"	"	PUNCT
ftr-488	480	18	'	'	PUNCT
ftr-488	480	19	4	4	NUM
ftr-488	480	20	is	be	AUX
ftr-488	480	21	essential	essential	ADJ
ftr-488	480	22	to	to	PART
ftr-488	480	23	distinguish	distinguish	VERB
ftr-488	480	24	extraordinary	extraordinary	ADJ
ftr-488	480	25	occur80	occur80	NOUN
ftr-488	480	26	.	.	PUNCT
ftr-488	481	1	kaplow	kaplow	PROPN
ftr-488	481	2	,	,	PUNCT
ftr-488	481	3	supra	supra	PROPN
ftr-488	481	4	note	note	PROPN
ftr-488	481	5	36	36	NUM
ftr-488	481	6	,	,	PUNCT
ftr-488	481	7	at	at	ADP
ftr-488	481	8	1500	1500	NUM
ftr-488	481	9	n.68	n.68	PROPN
ftr-488	481	10	&	&	CCONJ
ftr-488	481	11	1505	1505	NUM
ftr-488	481	12	.	.	PUNCT
ftr-488	482	1	81	81	NUM
ftr-488	482	2	.	.	PUNCT
ftr-488	482	3	kaplow	kaplow	PROPN
ftr-488	482	4	,	,	PUNCT
ftr-488	482	5	supra	supra	PROPN
ftr-488	482	6	note	note	PROPN
ftr-488	482	7	36	36	NUM
ftr-488	482	8	,	,	PUNCT
ftr-488	482	9	at	at	ADP
ftr-488	482	10	1487	1487	NUM
ftr-488	482	11	.	.	PUNCT
ftr-488	483	1	while	while	SCONJ
ftr-488	483	2	he	he	PRON
ftr-488	483	3	does	do	AUX
ftr-488	483	4	not	not	PART
ftr-488	483	5	,	,	PUNCT
ftr-488	483	6	at	at	ADP
ftr-488	483	7	least	least	ADJ
ftr-488	483	8	initially	initially	ADV
ftr-488	483	9	,	,	PUNCT
ftr-488	483	10	identify	identify	VERB
ftr-488	483	11	the	the	DET
ftr-488	483	12	failure	failure	NOUN
ftr-488	483	13	to	to	PART
ftr-488	483	14	take	take	VERB
ftr-488	483	15	account	account	NOUN
ftr-488	483	16	of	of	ADP
ftr-488	483	17	gains	gain	NOUN
ftr-488	483	18	to	to	ADP
ftr-488	483	19	the	the	DET
ftr-488	483	20	uninsured	uninsured	NOUN
ftr-488	483	21	as	as	ADP
ftr-488	483	22	the	the	DET
ftr-488	483	23	culprit	culprit	NOUN
ftr-488	483	24	,	,	PUNCT
ftr-488	483	25	at	at	ADP
ftr-488	483	26	a	a	DET
ftr-488	483	27	later	later	ADJ
ftr-488	483	28	point	point	NOUN
ftr-488	483	29	in	in	ADP
ftr-488	483	30	the	the	DET
ftr-488	483	31	article	article	NOUN
ftr-488	483	32	kaplow	kaplow	NOUN
ftr-488	483	33	,	,	PUNCT
ftr-488	483	34	citing	cite	VERB
ftr-488	483	35	a	a	DET
ftr-488	483	36	draft	draft	NOUN
ftr-488	483	37	of	of	ADP
ftr-488	483	38	this	this	DET
ftr-488	483	39	article	article	NOUN
ftr-488	483	40	,	,	PUNCT
ftr-488	483	41	notes	note	VERB
ftr-488	483	42	the	the	DET
ftr-488	483	43	idea	idea	NOUN
ftr-488	483	44	that	that	SCONJ
ftr-488	483	45	a	a	DET
ftr-488	483	46	casualty	casualty	NOUN
ftr-488	483	47	loss	loss	NOUN
ftr-488	483	48	deduction	deduction	NOUN
ftr-488	483	49	is	be	AUX
ftr-488	483	50	asymmetric	asymmetric	ADJ
ftr-488	483	51	because	because	SCONJ
ftr-488	483	52	it	it	PRON
ftr-488	483	53	does	do	AUX
ftr-488	483	54	not	not	PART
ftr-488	483	55	include	include	VERB
ftr-488	483	56	in	in	ADP
ftr-488	483	57	income	income	NOUN
ftr-488	483	58	what	what	PRON
ftr-488	483	59	he	he	PRON
ftr-488	483	60	refers	refer	VERB
ftr-488	483	61	to	to	ADP
ftr-488	483	62	as	as	ADP
ftr-488	483	63	casualty	casualty	NOUN
ftr-488	483	64	gain	gain	NOUN
ftr-488	483	65	.	.	PUNCT
ftr-488	484	1	kaplow	kaplow	NOUN
ftr-488	484	2	,	,	PUNCT
ftr-488	484	3	supra	supra	PROPN
ftr-488	484	4	note	note	PROPN
ftr-488	484	5	36	36	NUM
ftr-488	484	6	,	,	PUNCT
ftr-488	484	7	at	at	ADP
ftr-488	484	8	1502	1502	NUM
ftr-488	484	9	.	.	PUNCT
ftr-488	485	1	82	82	NUM
ftr-488	485	2	.	.	PUNCT
ftr-488	486	1	if	if	SCONJ
ftr-488	486	2	gains	gain	NOUN
ftr-488	486	3	were	be	AUX
ftr-488	486	4	somehow	somehow	ADV
ftr-488	486	5	accounted	account	VERB
ftr-488	486	6	for	for	ADP
ftr-488	486	7	,	,	PUNCT
ftr-488	486	8	deductibility	deductibility	NOUN
ftr-488	486	9	of	of	ADP
ftr-488	486	10	losses	loss	NOUN
ftr-488	486	11	would	would	AUX
ftr-488	486	12	not	not	PART
ftr-488	486	13	cause	cause	VERB
ftr-488	486	14	individuals	individual	NOUN
ftr-488	486	15	to	to	PART
ftr-488	486	16	under	under	ADP
ftr-488	486	17	insure	insure	NOUN
ftr-488	486	18	.	.	PUNCT
ftr-488	487	1	thus	thus	ADV
ftr-488	487	2	,	,	PUNCT
ftr-488	487	3	exploration	exploration	NOUN
ftr-488	487	4	of	of	ADP
ftr-488	487	5	issues	issue	NOUN
ftr-488	487	6	of	of	ADP
ftr-488	487	7	income	income	NOUN
ftr-488	487	8	measurement	measurement	NOUN
ftr-488	487	9	helps	help	VERB
ftr-488	487	10	explain	explain	VERB
ftr-488	487	11	,	,	PUNCT
ftr-488	487	12	and	and	CCONJ
ftr-488	487	13	thereby	thereby	ADV
ftr-488	487	14	reinforces	reinforce	VERB
ftr-488	487	15	,	,	PUNCT
ftr-488	487	16	kaplow	kaplow	NOUN
ftr-488	487	17	's	's	PART
ftr-488	487	18	conclusion	conclusion	NOUN
ftr-488	487	19	.	.	PUNCT
ftr-488	488	1	83	83	NUM
ftr-488	488	2	.	.	PUNCT
ftr-488	488	3	losses	loss	NOUN
ftr-488	488	4	from	from	ADP
ftr-488	488	5	bad	bad	ADJ
ftr-488	488	6	debt	debt	NOUN
ftr-488	488	7	on	on	ADP
ftr-488	488	8	bona	bona	ADJ
ftr-488	488	9	fide	fide	ADJ
ftr-488	488	10	loans	loan	NOUN
ftr-488	488	11	,	,	PUNCT
ftr-488	488	12	not	not	PART
ftr-488	488	13	connected	connect	VERB
ftr-488	488	14	with	with	ADP
ftr-488	488	15	a	a	DET
ftr-488	488	16	trade	trade	NOUN
ftr-488	488	17	or	or	CCONJ
ftr-488	488	18	business	business	NOUN
ftr-488	488	19	,	,	PUNCT
ftr-488	488	20	are	be	AUX
ftr-488	488	21	treated	treat	VERB
ftr-488	488	22	as	as	ADP
ftr-488	488	23	capital	capital	NOUN
ftr-488	488	24	losses	loss	NOUN
ftr-488	488	25	.	.	PUNCT
ftr-488	489	1	irc	irc	PROPN
ftr-488	489	2	§	§	PROPN
ftr-488	489	3	166(d	166(d	PROPN
ftr-488	489	4	)	)	PUNCT
ftr-488	489	5	.	.	PUNCT
ftr-488	490	1	it	it	PRON
ftr-488	490	2	has	have	AUX
ftr-488	490	3	been	be	AUX
ftr-488	490	4	suggested	suggest	VERB
ftr-488	490	5	that	that	SCONJ
ftr-488	490	6	bad	bad	ADJ
ftr-488	490	7	debts	debt	NOUN
ftr-488	490	8	even	even	ADV
ftr-488	490	9	from	from	ADP
ftr-488	490	10	loans	loan	NOUN
ftr-488	490	11	to	to	ADP
ftr-488	490	12	relatives	relative	NOUN
ftr-488	490	13	or	or	CCONJ
ftr-488	490	14	friends	friend	NOUN
ftr-488	490	15	reduce	reduce	VERB
ftr-488	490	16	net	net	ADJ
ftr-488	490	17	worth	worth	NOUN
ftr-488	490	18	and	and	CCONJ
ftr-488	490	19	if	if	SCONJ
ftr-488	490	20	repayment	repayment	NOUN
ftr-488	490	21	was	be	AUX
ftr-488	490	22	genuinely	genuinely	ADV
ftr-488	490	23	expected	expect	VERB
ftr-488	490	24	,	,	PUNCT
ftr-488	490	25	the	the	DET
ftr-488	490	26	loss	loss	NOUN
ftr-488	490	27	should	should	AUX
ftr-488	490	28	be	be	AUX
ftr-488	490	29	deductible	deductible	ADJ
ftr-488	490	30	.	.	PUNCT
ftr-488	491	1	bittker	bittker	NOUN
ftr-488	491	2	,	,	PUNCT
ftr-488	491	3	supra	supra	PROPN
ftr-488	491	4	note	note	PROPN
ftr-488	491	5	59	59	NUM
ftr-488	491	6	,	,	PUNCT
ftr-488	491	7	at	at	ADP
ftr-488	491	8	199	199	NUM
ftr-488	491	9	.	.	PUNCT
ftr-488	492	1	it	it	PRON
ftr-488	492	2	seems	seem	VERB
ftr-488	492	3	to	to	ADP
ftr-488	492	4	me	i	PRON
ftr-488	492	5	,	,	PUNCT
ftr-488	492	6	however	however	ADV
ftr-488	492	7	,	,	PUNCT
ftr-488	492	8	that	that	SCONJ
ftr-488	492	9	in	in	ADP
ftr-488	492	10	many	many	ADJ
ftr-488	492	11	circumstances	circumstance	NOUN
ftr-488	492	12	,	,	PUNCT
ftr-488	492	13	a	a	DET
ftr-488	492	14	potential	potential	ADJ
ftr-488	492	15	gift	gift	NOUN
ftr-488	492	16	was	be	AUX
ftr-488	492	17	contemplated	contemplate	VERB
ftr-488	492	18	.	.	PUNCT
ftr-488	493	1	for	for	ADP
ftr-488	493	2	example	example	NOUN
ftr-488	493	3	,	,	PUNCT
ftr-488	493	4	a	a	DET
ftr-488	493	5	taxpayer	taxpayer	NOUN
ftr-488	493	6	may	may	AUX
ftr-488	493	7	loan	loan	VERB
ftr-488	493	8	$	$	SYM
ftr-488	493	9	10,000	10,000	NUM
ftr-488	493	10	to	to	ADP
ftr-488	493	11	a	a	DET
ftr-488	493	12	relative	relative	NOUN
ftr-488	493	13	,	,	PUNCT
ftr-488	493	14	and	and	CCONJ
ftr-488	493	15	while	while	SCONJ
ftr-488	493	16	repayment	repayment	NOUN
ftr-488	493	17	is	be	AUX
ftr-488	493	18	expected	expect	VERB
ftr-488	493	19	,	,	PUNCT
ftr-488	493	20	he	he	PRON
ftr-488	493	21	believes	believe	VERB
ftr-488	493	22	there	there	PRON
ftr-488	493	23	is	be	VERB
ftr-488	493	24	a	a	DET
ftr-488	493	25	20	20	NUM
ftr-488	493	26	%	%	NOUN
ftr-488	493	27	possibility	possibility	NOUN
ftr-488	493	28	that	that	SCONJ
ftr-488	493	29	default	default	NOUN
ftr-488	493	30	will	will	AUX
ftr-488	493	31	occur	occur	VERB
ftr-488	493	32	.	.	PUNCT
ftr-488	494	1	while	while	SCONJ
ftr-488	494	2	it	it	PRON
ftr-488	494	3	is	be	AUX
ftr-488	494	4	possible	possible	ADJ
ftr-488	494	5	that	that	SCONJ
ftr-488	494	6	the	the	DET
ftr-488	494	7	interest	interest	NOUN
ftr-488	494	8	rate	rate	NOUN
ftr-488	494	9	is	be	AUX
ftr-488	494	10	high	high	ADJ
ftr-488	494	11	enough	enough	ADV
ftr-488	494	12	to	to	PART
ftr-488	494	13	compensate	compensate	VERB
ftr-488	494	14	for	for	ADP
ftr-488	494	15	the	the	DET
ftr-488	494	16	potential	potential	ADJ
ftr-488	494	17	default	default	NOUN
ftr-488	494	18	,	,	PUNCT
ftr-488	494	19	and	and	CCONJ
ftr-488	494	20	the	the	DET
ftr-488	494	21	loan	loan	NOUN
ftr-488	494	22	would	would	AUX
ftr-488	494	23	be	be	AUX
ftr-488	494	24	made	make	VERB
ftr-488	494	25	by	by	ADP
ftr-488	494	26	the	the	DET
ftr-488	494	27	taxpayer	taxpayer	NOUN
ftr-488	494	28	to	to	ADP
ftr-488	494	29	a	a	DET
ftr-488	494	30	stranger	stranger	NOUN
ftr-488	494	31	under	under	ADP
ftr-488	494	32	similar	similar	ADJ
ftr-488	494	33	circumstances	circumstance	NOUN
ftr-488	494	34	,	,	PUNCT
ftr-488	494	35	it	it	PRON
ftr-488	494	36	seems	seem	VERB
ftr-488	494	37	more	more	ADV
ftr-488	494	38	likely	likely	ADJ
ftr-488	494	39	that	that	SCONJ
ftr-488	494	40	there	there	PRON
ftr-488	494	41	are	be	VERB
ftr-488	494	42	personal	personal	ADJ
ftr-488	494	43	motivations	motivation	NOUN
ftr-488	494	44	and	and	CCONJ
ftr-488	494	45	the	the	DET
ftr-488	494	46	taxpayer	taxpayer	NOUN
ftr-488	494	47	may	may	AUX
ftr-488	494	48	well	well	ADV
ftr-488	494	49	be	be	AUX
ftr-488	494	50	willing	willing	ADJ
ftr-488	494	51	,	,	PUNCT
ftr-488	494	52	perhaps	perhaps	ADV
ftr-488	494	53	without	without	ADP
ftr-488	494	54	explicitly	explicitly	ADV
ftr-488	494	55	thinking	think	VERB
ftr-488	494	56	about	about	ADP
ftr-488	494	57	it	it	PRON
ftr-488	494	58	,	,	PUNCT
ftr-488	494	59	to	to	PART
ftr-488	494	60	make	make	VERB
ftr-488	494	61	a	a	DET
ftr-488	494	62	gift	gift	NOUN
ftr-488	494	63	with	with	ADP
ftr-488	494	64	an	an	DET
ftr-488	494	65	expected	expect	VERB
ftr-488	494	66	value	value	NOUN
ftr-488	494	67	of	of	ADP
ftr-488	494	68	$	$	SYM
ftr-488	494	69	2,000	2,000	NUM
ftr-488	494	70	.	.	PUNCT
ftr-488	495	1	when	when	SCONJ
ftr-488	495	2	the	the	DET
ftr-488	495	3	"	"	PUNCT
ftr-488	495	4	gift	gift	NOUN
ftr-488	495	5	"	"	PUNCT
ftr-488	495	6	turns	turn	VERB
ftr-488	495	7	out	out	ADP
ftr-488	495	8	to	to	PART
ftr-488	495	9	be	be	AUX
ftr-488	495	10	$	$	SYM
ftr-488	495	11	10,000	10,000	NUM
ftr-488	495	12	instead	instead	ADV
ftr-488	495	13	,	,	PUNCT
ftr-488	495	14	would	would	AUX
ftr-488	495	15	there	there	PRON
ftr-488	495	16	be	be	AUX
ftr-488	495	17	an	an	DET
ftr-488	495	18	argument	argument	NOUN
ftr-488	495	19	for	for	ADP
ftr-488	495	20	an	an	DET
ftr-488	495	21	$	$	SYM
ftr-488	495	22	8,000	8,000	NUM
ftr-488	495	23	loss	loss	NOUN
ftr-488	495	24	?	?	PUNCT
ftr-488	496	1	if	if	SCONJ
ftr-488	496	2	so	so	ADV
ftr-488	496	3	,	,	PUNCT
ftr-488	496	4	is	be	AUX
ftr-488	496	5	there	there	PRON
ftr-488	496	6	$	$	SYM
ftr-488	496	7	2,000	2,000	NUM
ftr-488	496	8	of	of	ADP
ftr-488	496	9	income	income	NOUN
ftr-488	496	10	if	if	SCONJ
ftr-488	496	11	the	the	DET
ftr-488	496	12	loan	loan	NOUN
ftr-488	496	13	is	be	AUX
ftr-488	496	14	repaid	repay	VERB
ftr-488	496	15	and	and	CCONJ
ftr-488	496	16	the	the	DET
ftr-488	496	17	gift	gift	NOUN
ftr-488	496	18	becomes	become	VERB
ftr-488	496	19	costless	costless	NOUN
ftr-488	496	20	?	?	PUNCT
ftr-488	497	1	84	84	NUM
ftr-488	497	2	.	.	PUNCT
ftr-488	498	1	see	see	VERB
ftr-488	498	2	rev	rev	PROPN
ftr-488	498	3	.	.	PROPN
ftr-488	498	4	rul	rul	NOUN
ftr-488	498	5	.	.	PUNCT
ftr-488	499	1	72	72	NUM
ftr-488	499	2	-	-	SYM
ftr-488	499	3	592	592	NUM
ftr-488	499	4	,	,	PUNCT
ftr-488	499	5	supra	supra	NOUN
ftr-488	499	6	note	note	NOUN
ftr-488	499	7	8	8	NUM
ftr-488	499	8	.	.	PUNCT
ftr-488	500	1	[	[	X
ftr-488	500	2	vol	vol	NOUN
ftr-488	500	3	1:1	1:1	NUM
ftr-488	500	4	valuing	value	VERB
ftr-488	500	5	personal	personal	ADJ
ftr-488	500	6	consimption	consimption	NOUN
ftr-488	500	7	rences	rence	NOUN
ftr-488	500	8	from	from	ADP
ftr-488	500	9	normal	normal	ADJ
ftr-488	500	10	wear	wear	NOUN
ftr-488	500	11	and	and	CCONJ
ftr-488	500	12	tear	tear	ADJ
ftr-488	500	13	.	.	PUNCT
ftr-488	501	1	according	accord	VERB
ftr-488	501	2	to	to	ADP
ftr-488	501	3	kelman	kelman	NOUN
ftr-488	501	4	,	,	PUNCT
ftr-488	501	5	however	however	ADV
ftr-488	501	6	,	,	PUNCT
ftr-488	501	7	casualty	casualty	NOUN
ftr-488	501	8	losses	loss	NOUN
ftr-488	501	9	resemble	resemble	VERB
ftr-488	501	10	other	other	ADJ
ftr-488	501	11	disappointments	disappointment	NOUN
ftr-488	501	12	with	with	ADP
ftr-488	501	13	purchased	purchase	VERB
ftr-488	501	14	commodities.s	commodities.s	PROPN
ftr-488	501	15	"	"	PUNCT
ftr-488	501	16	automobiles	automobile	NOUN
ftr-488	501	17	that	that	PRON
ftr-488	501	18	are	be	AUX
ftr-488	501	19	"	"	PUNCT
ftr-488	501	20	lemons	lemon	NOUN
ftr-488	501	21	"	"	PUNCT
ftr-488	501	22	may	may	AUX
ftr-488	501	23	involve	involve	VERB
ftr-488	501	24	as	as	ADV
ftr-488	501	25	big	big	ADJ
ftr-488	501	26	a	a	DET
ftr-488	501	27	loss	loss	NOUN
ftr-488	501	28	from	from	ADP
ftr-488	501	29	expected	expect	VERB
ftr-488	501	30	return	return	NOUN
ftr-488	501	31	as	as	ADP
ftr-488	501	32	those	those	PRON
ftr-488	501	33	which	which	PRON
ftr-488	501	34	suffer	suffer	VERB
ftr-488	501	35	a	a	DET
ftr-488	501	36	fire.86	fire.86	PROPN
ftr-488	501	37	professor	professor	NOUN
ftr-488	501	38	kelman	kelman	NOUN
ftr-488	501	39	also	also	ADV
ftr-488	501	40	finds	find	VERB
ftr-488	501	41	it	it	PRON
ftr-488	501	42	hard	hard	ADJ
ftr-488	501	43	to	to	PART
ftr-488	501	44	distinguish	distinguish	VERB
ftr-488	501	45	health	health	NOUN
ftr-488	501	46	from	from	ADP
ftr-488	501	47	other	other	ADJ
ftr-488	501	48	psychic	psychic	ADJ
ftr-488	501	49	pleasures	pleasure	NOUN
ftr-488	501	50	.	.	PUNCT
ftr-488	502	1	he	he	PRON
ftr-488	502	2	believes	believe	VERB
ftr-488	502	3	that	that	SCONJ
ftr-488	502	4	it	it	PRON
ftr-488	502	5	is	be	AUX
ftr-488	502	6	not	not	PART
ftr-488	502	7	plausible	plausible	ADJ
ftr-488	502	8	that	that	SCONJ
ftr-488	502	9	taxpayers	taxpayer	NOUN
ftr-488	502	10	differ	differ	VERB
ftr-488	502	11	in	in	ADP
ftr-488	502	12	health	health	NOUN
ftr-488	502	13	far	far	ADV
ftr-488	502	14	more	more	ADV
ftr-488	502	15	than	than	SCONJ
ftr-488	502	16	they	they	PRON
ftr-488	502	17	do	do	AUX
ftr-488	502	18	in	in	ADP
ftr-488	502	19	other	other	ADJ
ftr-488	502	20	forms	form	NOUN
ftr-488	502	21	of	of	ADP
ftr-488	502	22	well	well	ADV
ftr-488	502	23	being	being	NOUN
ftr-488	502	24	,	,	PUNCT
ftr-488	502	25	such	such	ADJ
ftr-488	502	26	as	as	ADP
ftr-488	502	27	untreated	untreated	ADJ
ftr-488	502	28	depression	depression	NOUN
ftr-488	502	29	,	,	PUNCT
ftr-488	502	30	bad	bad	ADJ
ftr-488	502	31	marriage	marriage	NOUN
ftr-488	502	32	,	,	PUNCT
ftr-488	502	33	or	or	CCONJ
ftr-488	502	34	a	a	DET
ftr-488	502	35	boring	boring	ADJ
ftr-488	502	36	job.8	job.8	NOUN
ftr-488	502	37	in	in	ADP
ftr-488	502	38	fact	fact	NOUN
ftr-488	502	39	,	,	PUNCT
ftr-488	502	40	these	these	DET
ftr-488	502	41	other	other	ADJ
ftr-488	502	42	conditions	condition	NOUN
ftr-488	502	43	,	,	PUNCT
ftr-488	502	44	unlike	unlike	ADP
ftr-488	502	45	poor	poor	ADJ
ftr-488	502	46	health	health	NOUN
ftr-488	502	47	,	,	PUNCT
ftr-488	502	48	are	be	AUX
ftr-488	502	49	more	more	ADV
ftr-488	502	50	likely	likely	ADJ
ftr-488	502	51	to	to	PART
ftr-488	502	52	be	be	AUX
ftr-488	502	53	inflicted	inflict	VERB
ftr-488	502	54	on	on	ADP
ftr-488	502	55	the	the	DET
ftr-488	502	56	poor	poor	ADJ
ftr-488	502	57	.	.	PUNCT
ftr-488	503	1	therefore	therefore	ADV
ftr-488	503	2	,	,	PUNCT
ftr-488	503	3	it	it	PRON
ftr-488	503	4	is	be	AUX
ftr-488	503	5	not	not	PART
ftr-488	503	6	appropriate	appropriate	ADJ
ftr-488	503	7	to	to	PART
ftr-488	503	8	take	take	VERB
ftr-488	503	9	account	account	NOUN
ftr-488	503	10	of	of	ADP
ftr-488	503	11	decline	decline	NOUN
ftr-488	503	12	in	in	ADP
ftr-488	503	13	health	health	NOUN
ftr-488	503	14	without	without	ADP
ftr-488	503	15	also	also	ADV
ftr-488	503	16	comparing	compare	VERB
ftr-488	503	17	other	other	ADJ
ftr-488	503	18	noneconomic	noneconomic	ADJ
ftr-488	503	19	attributes	attribute	NOUN
ftr-488	503	20	.	.	PUNCT
ftr-488	504	1	in	in	ADP
ftr-488	504	2	this	this	DET
ftr-488	504	3	connection	connection	NOUN
ftr-488	504	4	,	,	PUNCT
ftr-488	504	5	this	this	DET
ftr-488	504	6	article	article	NOUN
ftr-488	504	7	would	would	AUX
ftr-488	504	8	be	be	AUX
ftr-488	504	9	remiss	remiss	ADJ
ftr-488	504	10	and	and	CCONJ
ftr-488	504	11	out	out	ADP
ftr-488	504	12	of	of	ADP
ftr-488	504	13	step	step	NOUN
ftr-488	504	14	with	with	ADP
ftr-488	504	15	much	much	ADJ
ftr-488	504	16	of	of	ADP
ftr-488	504	17	the	the	DET
ftr-488	504	18	recent	recent	ADJ
ftr-488	504	19	tax	tax	NOUN
ftr-488	504	20	scholarship	scholarship	NOUN
ftr-488	504	21	if	if	SCONJ
ftr-488	504	22	it	it	PRON
ftr-488	504	23	did	do	AUX
ftr-488	504	24	not	not	PART
ftr-488	504	25	refer	refer	VERB
ftr-488	504	26	to	to	ADP
ftr-488	504	27	zarin	zarin	PROPN
ftr-488	504	28	v.	v.	ADP
ftr-488	504	29	commissioner.88	commissioner.88	PROPN
ftr-488	504	30	as	as	SCONJ
ftr-488	504	31	probably	probably	ADV
ftr-488	504	32	every	every	DET
ftr-488	504	33	reader	reader	NOUN
ftr-488	504	34	of	of	ADP
ftr-488	504	35	this	this	DET
ftr-488	504	36	article	article	NOUN
ftr-488	504	37	well	well	ADV
ftr-488	504	38	knows	know	VERB
ftr-488	504	39	,	,	PUNCT
ftr-488	504	40	zarin	zarin	PROPN
ftr-488	504	41	lost	lose	VERB
ftr-488	504	42	over	over	ADP
ftr-488	504	43	three	three	NUM
ftr-488	504	44	million	million	NUM
ftr-488	504	45	dollars	dollar	NOUN
ftr-488	504	46	gambling	gambling	NOUN
ftr-488	504	47	with	with	ADP
ftr-488	504	48	chips	chip	NOUN
ftr-488	504	49	furnished	furnish	VERB
ftr-488	504	50	him	he	PRON
ftr-488	504	51	on	on	ADP
ftr-488	504	52	credit	credit	NOUN
ftr-488	504	53	by	by	ADP
ftr-488	504	54	a	a	DET
ftr-488	504	55	casino	casino	NOUN
ftr-488	504	56	.	.	PUNCT
ftr-488	505	1	when	when	SCONJ
ftr-488	505	2	the	the	DET
ftr-488	505	3	debt	debt	NOUN
ftr-488	505	4	was	be	AUX
ftr-488	505	5	settled	settle	VERB
ftr-488	505	6	for	for	ADP
ftr-488	505	7	one	one	NUM
ftr-488	505	8	-	-	PUNCT
ftr-488	505	9	half	half	NOUN
ftr-488	505	10	million	million	NUM
ftr-488	505	11	dollars	dollar	NOUN
ftr-488	505	12	,	,	PUNCT
ftr-488	505	13	the	the	DET
ftr-488	505	14	internal	internal	ADJ
ftr-488	505	15	revenue	revenue	NOUN
ftr-488	505	16	service	service	NOUN
ftr-488	505	17	charged	charge	VERB
ftr-488	505	18	zarin	zarin	NOUN
ftr-488	505	19	with	with	ADP
ftr-488	505	20	discharge	discharge	NOUN
ftr-488	505	21	of	of	ADP
ftr-488	505	22	indebtedness	indebtedness	NOUN
ftr-488	505	23	income	income	NOUN
ftr-488	505	24	for	for	ADP
ftr-488	505	25	the	the	DET
ftr-488	505	26	difference	difference	NOUN
ftr-488	505	27	.	.	PUNCT
ftr-488	506	1	zarin	zarin	PROPN
ftr-488	506	2	lost	lose	VERB
ftr-488	506	3	in	in	ADP
ftr-488	506	4	tax	tax	NOUN
ftr-488	506	5	court	court	NOUN
ftr-488	506	6	but	but	CCONJ
ftr-488	506	7	eventually	eventually	ADV
ftr-488	506	8	won	win	VERB
ftr-488	506	9	on	on	ADP
ftr-488	506	10	appeal	appeal	NOUN
ftr-488	506	11	.	.	PUNCT
ftr-488	507	1	of	of	ADP
ftr-488	507	2	concern	concern	NOUN
ftr-488	507	3	to	to	ADP
ftr-488	507	4	this	this	DET
ftr-488	507	5	article	article	NOUN
ftr-488	507	6	is	be	AUX
ftr-488	507	7	whether	whether	SCONJ
ftr-488	507	8	zarin	zarin	PROPN
ftr-488	507	9	has	have	VERB
ftr-488	507	10	a	a	DET
ftr-488	507	11	loss	loss	NOUN
ftr-488	507	12	equal	equal	ADJ
ftr-488	507	13	to	to	ADP
ftr-488	507	14	the	the	DET
ftr-488	507	15	difference	difference	NOUN
ftr-488	507	16	between	between	ADP
ftr-488	507	17	what	what	PRON
ftr-488	507	18	he	he	PRON
ftr-488	507	19	spent	spend	VERB
ftr-488	507	20	and	and	CCONJ
ftr-488	507	21	the	the	DET
ftr-488	507	22	presumed	presume	VERB
ftr-488	507	23	enjoyment	enjoyment	NOUN
ftr-488	507	24	derived	derive	VERB
ftr-488	507	25	from	from	ADP
ftr-488	507	26	gambling.89	gambling.89	PROPN
ftr-488	507	27	as	as	SCONJ
ftr-488	507	28	daniel	daniel	PROPN
ftr-488	507	29	shaviro	shaviro	PROPN
ftr-488	507	30	has	have	AUX
ftr-488	507	31	pointed	point	VERB
ftr-488	507	32	out	out	ADP
ftr-488	507	33	,	,	PUNCT
ftr-488	507	34	given	give	VERB
ftr-488	507	35	the	the	DET
ftr-488	507	36	amount	amount	NOUN
ftr-488	507	37	of	of	ADP
ftr-488	507	38	money	money	NOUN
ftr-488	507	39	and	and	CCONJ
ftr-488	507	40	time	time	NOUN
ftr-488	507	41	zarin	zarin	PROPN
ftr-488	507	42	devoted	devote	VERB
ftr-488	507	43	to	to	ADP
ftr-488	507	44	gambling	gambling	NOUN
ftr-488	507	45	(	(	PUNCT
ftr-488	507	46	huge	huge	ADJ
ftr-488	507	47	sums	sum	NOUN
ftr-488	507	48	,	,	PUNCT
ftr-488	507	49	twelve	twelve	NUM
ftr-488	507	50	to	to	PART
ftr-488	507	51	sixteen	sixteen	NUM
ftr-488	507	52	hours	hour	NOUN
ftr-488	507	53	a	a	DET
ftr-488	507	54	day	day	NOUN
ftr-488	507	55	,	,	PUNCT
ftr-488	507	56	over	over	ADP
ftr-488	507	57	a	a	DET
ftr-488	507	58	period	period	NOUN
ftr-488	507	59	of	of	ADP
ftr-488	507	60	several	several	ADJ
ftr-488	507	61	months	month	NOUN
ftr-488	507	62	)	)	PUNCT
ftr-488	507	63	,	,	PUNCT
ftr-488	507	64	it	it	PRON
ftr-488	507	65	is	be	AUX
ftr-488	507	66	likely	likely	ADJ
ftr-488	507	67	that	that	SCONJ
ftr-488	507	68	his	his	PRON
ftr-488	507	69	actual	actual	ADJ
ftr-488	507	70	losses	loss	NOUN
ftr-488	507	71	coincided	coincide	VERB
ftr-488	507	72	with	with	ADP
ftr-488	507	73	the	the	DET
ftr-488	507	74	amount	amount	NOUN
ftr-488	507	75	he	he	PRON
ftr-488	507	76	should	should	AUX
ftr-488	507	77	have	have	AUX
ftr-488	507	78	expected	expect	VERB
ftr-488	507	79	to	to	PART
ftr-488	507	80	lose	lose	VERB
ftr-488	507	81	.	.	PUNCT
ftr-488	507	82	"	"	PUNCT
ftr-488	508	1	therefore	therefore	ADV
ftr-488	508	2	,	,	PUNCT
ftr-488	508	3	the	the	DET
ftr-488	508	4	only	only	ADJ
ftr-488	508	5	argument	argument	NOUN
ftr-488	508	6	for	for	ADP
ftr-488	508	7	a	a	DET
ftr-488	508	8	loss	loss	NOUN
ftr-488	508	9	deduction	deduction	NOUN
ftr-488	508	10	would	would	AUX
ftr-488	508	11	be	be	AUX
ftr-488	508	12	that	that	SCONJ
ftr-488	508	13	because	because	SCONJ
ftr-488	508	14	he	he	PRON
ftr-488	508	15	was	be	AUX
ftr-488	508	16	a	a	DET
ftr-488	508	17	compulsive	compulsive	ADJ
ftr-488	508	18	gambler	gambler	NOUN
ftr-488	508	19	,	,	PUNCT
ftr-488	508	20	zarin	zarin	PROPN
ftr-488	508	21	's	's	PART
ftr-488	508	22	actual	actual	ADJ
ftr-488	508	23	enjoyment	enjoyment	NOUN
ftr-488	508	24	was	be	AUX
ftr-488	508	25	much	much	ADV
ftr-488	508	26	less	less	ADJ
ftr-488	508	27	than	than	ADP
ftr-488	508	28	even	even	ADV
ftr-488	508	29	the	the	DET
ftr-488	508	30	expected	expect	VERB
ftr-488	508	31	85	85	NUM
ftr-488	508	32	.	.	PUNCT
ftr-488	509	1	kelman	kelman	NOUN
ftr-488	509	2	,	,	PUNCT
ftr-488	509	3	supra	supra	PROPN
ftr-488	509	4	note	note	PROPN
ftr-488	509	5	17	17	NUM
ftr-488	509	6	,	,	PUNCT
ftr-488	509	7	at	at	ADP
ftr-488	509	8	860	860	NUM
ftr-488	509	9	n.87	n.87	PROPN
ftr-488	509	10	;	;	PUNCT
ftr-488	509	11	see	see	VERB
ftr-488	509	12	boris	boris	PROPN
ftr-488	509	13	i.	i.	PROPN
ftr-488	509	14	bittker	bittker	PROPN
ftr-488	509	15	&	&	CCONJ
ftr-488	509	16	lawrence	lawrence	PROPN
ftr-488	509	17	lokken	lokken	PROPN
ftr-488	509	18	.	.	PUNCT
ftr-488	510	1	federal	federal	ADJ
ftr-488	510	2	taxation	taxation	NOUN
ftr-488	510	3	of	of	ADP
ftr-488	510	4	income	income	NOUN
ftr-488	510	5	,	,	PUNCT
ftr-488	510	6	estates	estate	NOUN
ftr-488	510	7	and	and	CCONJ
ftr-488	510	8	gifts	gift	NOUN
ftr-488	510	9	1	1	NUM
ftr-488	510	10	34.2	34.2	NUM
ftr-488	510	11	(	(	PUNCT
ftr-488	510	12	2d	2d	NOUN
ftr-488	510	13	.	.	PUNCT
ftr-488	511	1	ed	ed	NOUN
ftr-488	511	2	.	.	PROPN
ftr-488	511	3	1989	1989	NUM
ftr-488	511	4	)	)	PUNCT
ftr-488	511	5	(	(	PUNCT
ftr-488	511	6	listing	list	VERB
ftr-488	511	7	of	of	ADP
ftr-488	511	8	significant	significant	ADJ
ftr-488	511	9	losses	loss	NOUN
ftr-488	511	10	which	which	PRON
ftr-488	511	11	have	have	AUX
ftr-488	511	12	been	be	AUX
ftr-488	511	13	denied	deny	VERB
ftr-488	511	14	as	as	ADP
ftr-488	511	15	not	not	PART
ftr-488	511	16	attributable	attributable	ADJ
ftr-488	511	17	to	to	ADP
ftr-488	511	18	casualties	casualty	NOUN
ftr-488	511	19	)	)	PUNCT
ftr-488	511	20	.	.	PUNCT
ftr-488	512	1	86	86	NUM
ftr-488	512	2	.	.	PUNCT
ftr-488	513	1	professor	professor	NOUN
ftr-488	513	2	kelman	kelman	NOUN
ftr-488	513	3	also	also	ADV
ftr-488	513	4	believes	believe	VERB
ftr-488	513	5	that	that	SCONJ
ftr-488	513	6	casualties	casualty	NOUN
ftr-488	513	7	are	be	AUX
ftr-488	513	8	more	more	ADV
ftr-488	513	9	likely	likely	ADJ
ftr-488	513	10	to	to	PART
ftr-488	513	11	be	be	AUX
ftr-488	513	12	evenly	evenly	ADV
ftr-488	513	13	distributed	distribute	VERB
ftr-488	513	14	than	than	ADP
ftr-488	513	15	"	"	PUNCT
ftr-488	513	16	bad	bad	ADJ
ftr-488	513	17	buys	buy	NOUN
ftr-488	513	18	,	,	PUNCT
ftr-488	513	19	"	"	PUNCT
ftr-488	513	20	which	which	PRON
ftr-488	513	21	the	the	DET
ftr-488	513	22	poor	poor	ADJ
ftr-488	513	23	are	be	AUX
ftr-488	513	24	more	more	ADV
ftr-488	513	25	likely	likely	ADJ
ftr-488	513	26	to	to	PART
ftr-488	513	27	make	make	VERB
ftr-488	513	28	.	.	PUNCT
ftr-488	514	1	kelman	kelman	NOUN
ftr-488	514	2	.	.	PUNCT
ftr-488	515	1	supra	supra	PROPN
ftr-488	515	2	note	note	PROPN
ftr-488	515	3	17	17	NUM
ftr-488	515	4	.	.	PUNCT
ftr-488	516	1	at	at	ADP
ftr-488	516	2	860	860	NUM
ftr-488	516	3	n.87	n.87	NOUN
ftr-488	516	4	.	.	PUNCT
ftr-488	517	1	as	as	SCONJ
ftr-488	517	2	discussed	discuss	VERB
ftr-488	517	3	above	above	ADV
ftr-488	517	4	,	,	PUNCT
ftr-488	517	5	vertical	vertical	ADJ
ftr-488	517	6	equity	equity	NOUN
ftr-488	517	7	may	may	AUX
ftr-488	517	8	not	not	PART
ftr-488	517	9	be	be	AUX
ftr-488	517	10	a	a	DET
ftr-488	517	11	concern	concern	NOUN
ftr-488	517	12	,	,	PUNCT
ftr-488	517	13	however	however	ADV
ftr-488	517	14	.	.	PUNCT
ftr-488	518	1	see	see	VERB
ftr-488	518	2	supra	supra	PROPN
ftr-488	518	3	note	note	PROPN
ftr-488	518	4	57	57	NUM
ftr-488	518	5	and	and	CCONJ
ftr-488	518	6	accompanying	accompany	VERB
ftr-488	518	7	text	text	NOUN
ftr-488	518	8	.	.	PUNCT
ftr-488	519	1	87	87	NUM
ftr-488	519	2	.	.	PUNCT
ftr-488	520	1	kelman	kelman	PROPN
ftr-488	520	2	supra	supra	PROPN
ftr-488	520	3	note	note	PROPN
ftr-488	520	4	17	17	NUM
ftr-488	520	5	,	,	PUNCT
ftr-488	520	6	at	at	ADP
ftr-488	520	7	869	869	NUM
ftr-488	520	8	.	.	PUNCT
ftr-488	520	9	88	88	NUM
ftr-488	520	10	.	.	PUNCT
ftr-488	521	1	zarin	zarin	PROPN
ftr-488	521	2	v.	v.	PROPN
ftr-488	521	3	commissioner	commissioner	PROPN
ftr-488	521	4	,	,	PUNCT
ftr-488	521	5	92	92	NUM
ftr-488	521	6	t.c	t.c	PROPN
ftr-488	521	7	.	.	PROPN
ftr-488	521	8	1084	1084	NUM
ftr-488	521	9	(	(	PUNCT
ftr-488	521	10	1989	1989	NUM
ftr-488	521	11	)	)	PUNCT
ftr-488	521	12	.	.	PUNCT
ftr-488	522	1	rev'd	rev'd	ADJ
ftr-488	522	2	.	.	PUNCT
ftr-488	523	1	916	916	NUM
ftr-488	523	2	f.2d	f.2d	NOUN
ftr-488	523	3	110	110	NUM
ftr-488	523	4	(	(	PUNCT
ftr-488	523	5	3d	3d	PROPN
ftr-488	523	6	cir	cir	NOUN
ftr-488	523	7	.	.	PUNCT
ftr-488	523	8	1990	1990	NUM
ftr-488	523	9	)	)	PUNCT
ftr-488	523	10	;	;	PUNCT
ftr-488	523	11	see	see	VERB
ftr-488	523	12	babette	babette	PROPN
ftr-488	523	13	b.	b.	PROPN
ftr-488	523	14	barton	barton	PROPN
ftr-488	523	15	,	,	PUNCT
ftr-488	523	16	legal	legal	ADJ
ftr-488	523	17	and	and	CCONJ
ftr-488	523	18	tax	tax	NOUN
ftr-488	523	19	incidents	incident	NOUN
ftr-488	523	20	of	of	ADP
ftr-488	523	21	compulsive	compulsive	ADJ
ftr-488	523	22	behavior	behavior	NOUN
ftr-488	523	23	.	.	PUNCT
ftr-488	524	1	lessons	lesson	NOUN
ftr-488	524	2	from	from	ADP
ftr-488	524	3	zarin	zarin	PROPN
ftr-488	524	4	,	,	PUNCT
ftr-488	524	5	45	45	NUM
ftr-488	524	6	tax	tax	NOUN
ftr-488	524	7	law	law	NOUN
ftr-488	524	8	.	.	PUNCT
ftr-488	525	1	749	749	NUM
ftr-488	525	2	,	,	PUNCT
ftr-488	525	3	749	749	NUM
ftr-488	525	4	-	-	SYM
ftr-488	525	5	50	50	NUM
ftr-488	525	6	nn.4	nn.4	NOUN
ftr-488	525	7	&	&	CCONJ
ftr-488	525	8	7	7	NUM
ftr-488	525	9	(	(	PUNCT
ftr-488	525	10	1992	1992	NUM
ftr-488	525	11	)	)	PUNCT
ftr-488	525	12	(	(	PUNCT
ftr-488	525	13	zarin	zarin	PROPN
ftr-488	525	14	is	be	AUX
ftr-488	525	15	"	"	PUNCT
ftr-488	525	16	widely	widely	ADV
ftr-488	525	17	celebrated	celebrate	VERB
ftr-488	525	18	"	"	PUNCT
ftr-488	525	19	in	in	ADP
ftr-488	525	20	law	law	NOUN
ftr-488	525	21	school	school	NOUN
ftr-488	525	22	texts	text	NOUN
ftr-488	525	23	and	and	CCONJ
ftr-488	525	24	legal	legal	ADJ
ftr-488	525	25	commentaries	commentary	NOUN
ftr-488	525	26	)	)	PUNCT
ftr-488	525	27	.	.	PUNCT
ftr-488	526	1	89	89	NUM
ftr-488	526	2	.	.	PUNCT
ftr-488	527	1	perhaps	perhaps	ADV
ftr-488	527	2	more	more	ADV
ftr-488	527	3	important	important	ADJ
ftr-488	527	4	is	be	AUX
ftr-488	527	5	whether	whether	SCONJ
ftr-488	527	6	zarin	zarin	PROPN
ftr-488	527	7	has	have	VERB
ftr-488	527	8	a	a	DET
ftr-488	527	9	non	non	ADJ
ftr-488	527	10	-	-	ADJ
ftr-488	527	11	taxable	taxable	ADJ
ftr-488	527	12	recovery	recovery	NOUN
ftr-488	527	13	,	,	PUNCT
ftr-488	527	14	regardless	regardless	ADV
ftr-488	527	15	of	of	ADP
ftr-488	527	16	whether	whether	SCONJ
ftr-488	527	17	the	the	DET
ftr-488	527	18	loss	loss	NOUN
ftr-488	527	19	is	be	AUX
ftr-488	527	20	recognizable	recognizable	ADJ
ftr-488	527	21	.	.	PUNCT
ftr-488	528	1	again	again	ADV
ftr-488	528	2	,	,	PUNCT
ftr-488	528	3	however	however	ADV
ftr-488	528	4	,	,	PUNCT
ftr-488	528	5	this	this	PRON
ftr-488	528	6	presupposes	presuppose	VERB
ftr-488	528	7	a	a	DET
ftr-488	528	8	loss	loss	NOUN
ftr-488	528	9	.	.	PUNCT
ftr-488	529	1	but	but	CCONJ
ftr-488	529	2	if	if	SCONJ
ftr-488	529	3	zarin	zarin	PROPN
ftr-488	529	4	achieved	achieve	VERB
ftr-488	529	5	full	full	ADJ
ftr-488	529	6	value	value	NOUN
ftr-488	529	7	from	from	ADP
ftr-488	529	8	his	his	PRON
ftr-488	529	9	gambling	gambling	NOUN
ftr-488	529	10	there	there	PRON
ftr-488	529	11	is	be	VERB
ftr-488	529	12	no	no	DET
ftr-488	529	13	loss	loss	NOUN
ftr-488	529	14	to	to	PART
ftr-488	529	15	be	be	AUX
ftr-488	529	16	recovered	recover	VERB
ftr-488	529	17	.	.	PUNCT
ftr-488	530	1	therefore	therefore	ADV
ftr-488	530	2	,	,	PUNCT
ftr-488	530	3	the	the	DET
ftr-488	530	4	issue	issue	NOUN
ftr-488	530	5	remains	remain	VERB
ftr-488	530	6	the	the	DET
ftr-488	530	7	same	same	ADJ
ftr-488	530	8	--	--	PUNCT
ftr-488	530	9	should	should	AUX
ftr-488	530	10	zarin	zarin	PROPN
ftr-488	530	11	's	's	PART
ftr-488	530	12	mental	mental	ADJ
ftr-488	530	13	state	state	NOUN
ftr-488	530	14	be	be	AUX
ftr-488	530	15	taken	take	VERB
ftr-488	530	16	into	into	ADP
ftr-488	530	17	account	account	NOUN
ftr-488	530	18	in	in	ADP
ftr-488	530	19	determining	determine	VERB
ftr-488	530	20	the	the	DET
ftr-488	530	21	value	value	NOUN
ftr-488	530	22	derived	derive	VERB
ftr-488	530	23	from	from	ADP
ftr-488	530	24	gambling	gamble	VERB
ftr-488	530	25	?	?	PUNCT
ftr-488	531	1	90	90	NUM
ftr-488	531	2	.	.	NUM
ftr-488	531	3	shaviro	shaviro	PROPN
ftr-488	531	4	,	,	PUNCT
ftr-488	531	5	supra	supra	PROPN
ftr-488	531	6	note	note	PROPN
ftr-488	531	7	66	66	NUM
ftr-488	531	8	,	,	PUNCT
ftr-488	531	9	at	at	ADP
ftr-488	531	10	233	233	NUM
ftr-488	531	11	.	.	PUNCT
ftr-488	532	1	19921	19921	NUM
ftr-488	532	2	florida	florida	PROPN
ftr-488	532	3	tax	tax	PROPN
ftr-488	532	4	review	review	NOUN
ftr-488	532	5	cost.9	cost.9	NOUN
ftr-488	532	6	'	'	PUNCT
ftr-488	532	7	even	even	ADV
ftr-488	532	8	if	if	SCONJ
ftr-488	532	9	an	an	DET
ftr-488	532	10	ex	ex	X
ftr-488	532	11	post	post	NOUN
ftr-488	532	12	approach	approach	NOUN
ftr-488	532	13	to	to	ADP
ftr-488	532	14	consumption	consumption	NOUN
ftr-488	532	15	were	be	AUX
ftr-488	532	16	to	to	PART
ftr-488	532	17	be	be	AUX
ftr-488	532	18	adopted	adopt	VERB
ftr-488	532	19	,	,	PUNCT
ftr-488	532	20	it	it	PRON
ftr-488	532	21	is	be	AUX
ftr-488	532	22	unlikely	unlikely	ADJ
ftr-488	532	23	that	that	SCONJ
ftr-488	532	24	such	such	ADJ
ftr-488	532	25	subjective	subjective	ADJ
ftr-488	532	26	feelings	feeling	NOUN
ftr-488	532	27	,	,	PUNCT
ftr-488	532	28	as	as	SCONJ
ftr-488	532	29	opposed	oppose	VERB
ftr-488	532	30	to	to	ADP
ftr-488	532	31	differences	difference	NOUN
ftr-488	532	32	in	in	ADP
ftr-488	532	33	outcome	outcome	NOUN
ftr-488	532	34	which	which	PRON
ftr-488	532	35	could	could	AUX
ftr-488	532	36	be	be	AUX
ftr-488	532	37	objectively	objectively	ADV
ftr-488	532	38	measured	measure	VERB
ftr-488	532	39	,	,	PUNCT
ftr-488	532	40	would	would	AUX
ftr-488	532	41	be	be	AUX
ftr-488	532	42	taken	take	VERB
ftr-488	532	43	into	into	ADP
ftr-488	532	44	account	account	NOUN
ftr-488	532	45	.	.	PUNCT
ftr-488	533	1	92	92	NUM
ftr-488	533	2	this	this	PRON
ftr-488	533	3	reinforces	reinforce	VERB
ftr-488	533	4	the	the	DET
ftr-488	533	5	conclusion	conclusion	NOUN
ftr-488	533	6	that	that	SCONJ
ftr-488	533	7	a	a	DET
ftr-488	533	8	tax	tax	NOUN
ftr-488	533	9	base	base	NOUN
ftr-488	533	10	which	which	PRON
ftr-488	533	11	ignored	ignore	VERB
ftr-488	533	12	losses	loss	NOUN
ftr-488	533	13	could	could	AUX
ftr-488	533	14	be	be	AUX
ftr-488	533	15	fairer	fair	ADJ
ftr-488	533	16	than	than	ADP
ftr-488	533	17	one	one	NUM
ftr-488	533	18	which	which	PRON
ftr-488	533	19	took	take	VERB
ftr-488	533	20	account	account	NOUN
ftr-488	533	21	of	of	ADP
ftr-488	533	22	only	only	ADV
ftr-488	533	23	some	some	DET
ftr-488	533	24	losses	loss	NOUN
ftr-488	533	25	,	,	PUNCT
ftr-488	533	26	such	such	ADJ
ftr-488	533	27	as	as	ADP
ftr-488	533	28	casualties	casualty	NOUN
ftr-488	533	29	and	and	CCONJ
ftr-488	533	30	medical	medical	ADJ
ftr-488	533	31	expenses	expense	NOUN
ftr-488	533	32	.	.	PUNCT
ftr-488	534	1	this	this	PRON
ftr-488	534	2	would	would	AUX
ftr-488	534	3	be	be	AUX
ftr-488	534	4	particularly	particularly	ADV
ftr-488	534	5	so	so	ADV
ftr-488	534	6	if	if	SCONJ
ftr-488	534	7	losses	loss	NOUN
ftr-488	534	8	of	of	ADP
ftr-488	534	9	all	all	DET
ftr-488	534	10	types	type	NOUN
ftr-488	534	11	combined	combine	VERB
ftr-488	534	12	tended	tend	VERB
ftr-488	534	13	to	to	PART
ftr-488	534	14	be	be	AUX
ftr-488	534	15	fairly	fairly	ADV
ftr-488	534	16	evenly	evenly	ADV
ftr-488	534	17	distributed	distribute	VERB
ftr-488	534	18	.	.	PUNCT
ftr-488	535	1	d.	d.	PROPN
ftr-488	535	2	lost	lose	VERB
ftr-488	535	3	paycheck	paycheck	NOUN
ftr-488	535	4	the	the	DET
ftr-488	535	5	previous	previous	ADJ
ftr-488	535	6	sections	section	NOUN
ftr-488	535	7	in	in	ADP
ftr-488	535	8	this	this	DET
ftr-488	535	9	part	part	NOUN
ftr-488	535	10	suggest	suggest	VERB
ftr-488	535	11	that	that	SCONJ
ftr-488	535	12	ex	ex	PRON
ftr-488	535	13	post	post	NOUN
ftr-488	535	14	measurement	measurement	NOUN
ftr-488	535	15	should	should	AUX
ftr-488	535	16	be	be	AUX
ftr-488	535	17	approached	approach	VERB
ftr-488	535	18	with	with	ADP
ftr-488	535	19	extreme	extreme	ADJ
ftr-488	535	20	caution	caution	NOUN
ftr-488	535	21	,	,	PUNCT
ftr-488	535	22	if	if	SCONJ
ftr-488	535	23	not	not	PART
ftr-488	535	24	actually	actually	ADV
ftr-488	535	25	rejected	reject	VERB
ftr-488	535	26	.	.	PUNCT
ftr-488	536	1	still	still	ADV
ftr-488	536	2	,	,	PUNCT
ftr-488	536	3	in	in	ADP
ftr-488	536	4	limited	limited	ADJ
ftr-488	536	5	circumstances	circumstance	NOUN
ftr-488	536	6	,	,	PUNCT
ftr-488	536	7	we	we	PRON
ftr-488	536	8	need	need	AUX
ftr-488	536	9	not	not	PART
ftr-488	536	10	measure	measure	VERB
ftr-488	536	11	consumption	consumption	NOUN
ftr-488	536	12	by	by	ADP
ftr-488	536	13	the	the	DET
ftr-488	536	14	amount	amount	NOUN
ftr-488	536	15	of	of	ADP
ftr-488	536	16	income	income	NOUN
ftr-488	536	17	earned	earn	VERB
ftr-488	536	18	.	.	PUNCT
ftr-488	537	1	some	some	PRON
ftr-488	537	2	who	who	PRON
ftr-488	537	3	generally	generally	ADV
ftr-488	537	4	prefer	prefer	VERB
ftr-488	537	5	an	an	DET
ftr-488	537	6	ex	ex	NOUN
ftr-488	537	7	ante	ante	NOUN
ftr-488	537	8	measurement	measurement	NOUN
ftr-488	537	9	would	would	AUX
ftr-488	537	10	favor	favor	VERB
ftr-488	537	11	a	a	DET
ftr-488	537	12	deduction	deduction	NOUN
ftr-488	537	13	for	for	ADP
ftr-488	537	14	a	a	DET
ftr-488	537	15	taxpayer	taxpayer	NOUN
ftr-488	537	16	who	who	PRON
ftr-488	537	17	suffers	suffer	VERB
ftr-488	537	18	the	the	DET
ftr-488	537	19	loss	loss	NOUN
ftr-488	537	20	of	of	ADP
ftr-488	537	21	his	his	PRON
ftr-488	537	22	paycheck	paycheck	NOUN
ftr-488	537	23	on	on	ADP
ftr-488	537	24	the	the	DET
ftr-488	537	25	way	way	NOUN
ftr-488	537	26	to	to	ADP
ftr-488	537	27	the	the	DET
ftr-488	537	28	bank	bank	NOUN
ftr-488	537	29	.	.	PUNCT
ftr-488	538	1	this	this	DET
ftr-488	538	2	income	income	NOUN
ftr-488	538	3	may	may	AUX
ftr-488	538	4	be	be	AUX
ftr-488	538	5	viewed	view	VERB
ftr-488	538	6	as	as	ADP
ftr-488	538	7	never	never	ADV
ftr-488	538	8	effectively	effectively	ADV
ftr-488	538	9	received	receive	VERB
ftr-488	538	10	or	or	CCONJ
ftr-488	538	11	appropriated	appropriate	VERB
ftr-488	538	12	and	and	CCONJ
ftr-488	538	13	,	,	PUNCT
ftr-488	538	14	therefore	therefore	ADV
ftr-488	538	15	,	,	PUNCT
ftr-488	538	16	equivalent	equivalent	ADJ
ftr-488	538	17	to	to	AUX
ftr-488	538	18	never	never	ADV
ftr-488	538	19	having	having	AUX
ftr-488	538	20	been	be	AUX
ftr-488	538	21	earned	earn	VERB
ftr-488	538	22	in	in	ADP
ftr-488	538	23	the	the	DET
ftr-488	538	24	first	first	ADJ
ftr-488	538	25	place.93	place.93	NOUN
ftr-488	538	26	of	of	ADP
ftr-488	538	27	course	course	NOUN
ftr-488	538	28	,	,	PUNCT
ftr-488	538	29	the	the	DET
ftr-488	538	30	reasons	reason	NOUN
ftr-488	538	31	that	that	PRON
ftr-488	538	32	cause	cause	VERB
ftr-488	538	33	us	we	PRON
ftr-488	538	34	not	not	PART
ftr-488	538	35	to	to	PART
ftr-488	538	36	base	base	VERB
ftr-488	538	37	income	income	NOUN
ftr-488	538	38	on	on	ADP
ftr-488	538	39	earning	earn	VERB
ftr-488	538	40	capacity	capacity	NOUN
ftr-488	538	41	do	do	AUX
ftr-488	538	42	not	not	PART
ftr-488	538	43	apply	apply	VERB
ftr-488	538	44	once	once	SCONJ
ftr-488	538	45	income	income	NOUN
ftr-488	538	46	has	have	AUX
ftr-488	538	47	been	be	AUX
ftr-488	538	48	earned	earn	VERB
ftr-488	538	49	.	.	PUNCT
ftr-488	539	1	the	the	DET
ftr-488	539	2	amount	amount	NOUN
ftr-488	539	3	earned	earn	VERB
ftr-488	539	4	is	be	AUX
ftr-488	539	5	measurable	measurable	ADJ
ftr-488	539	6	,	,	PUNCT
ftr-488	539	7	and	and	CCONJ
ftr-488	539	8	no	no	DET
ftr-488	539	9	one	one	NOUN
ftr-488	539	10	has	have	AUX
ftr-488	539	11	been	be	AUX
ftr-488	539	12	forced	force	VERB
ftr-488	539	13	to	to	PART
ftr-488	539	14	work	work	VERB
ftr-488	539	15	in	in	ADP
ftr-488	539	16	order	order	NOUN
ftr-488	539	17	to	to	PART
ftr-488	539	18	meet	meet	VERB
ftr-488	539	19	his	his	PRON
ftr-488	539	20	tax	tax	NOUN
ftr-488	539	21	liability	liability	NOUN
ftr-488	539	22	.	.	PUNCT
ftr-488	540	1	still	still	ADV
ftr-488	540	2	,	,	PUNCT
ftr-488	540	3	one	one	NUM
ftr-488	540	4	who	who	PRON
ftr-488	540	5	is	be	AUX
ftr-488	540	6	sympathetic	sympathetic	ADJ
ftr-488	540	7	to	to	ADP
ftr-488	540	8	an	an	DET
ftr-488	540	9	ex	ex	X
ftr-488	540	10	post	post	NOUN
ftr-488	540	11	result	result	NOUN
ftr-488	540	12	but	but	CCONJ
ftr-488	540	13	is	be	AUX
ftr-488	540	14	concerned	concerned	ADJ
ftr-488	540	15	about	about	ADP
ftr-488	540	16	the	the	DET
ftr-488	540	17	measurement	measurement	NOUN
ftr-488	540	18	problem	problem	NOUN
ftr-488	540	19	might	might	AUX
ftr-488	540	20	allow	allow	VERB
ftr-488	540	21	losses	loss	NOUN
ftr-488	540	22	to	to	PART
ftr-488	540	23	reflect	reflect	VERB
ftr-488	540	24	a	a	DET
ftr-488	540	25	stolen	steal	VERB
ftr-488	540	26	paycheck	paycheck	NOUN
ftr-488	540	27	,	,	PUNCT
ftr-488	540	28	or	or	CCONJ
ftr-488	540	29	perhaps	perhaps	ADV
ftr-488	540	30	misplaced	misplace	VERB
ftr-488	540	31	cash	cash	NOUN
ftr-488	540	32	in	in	ADP
ftr-488	540	33	general	general	ADJ
ftr-488	540	34	,	,	PUNCT
ftr-488	540	35	even	even	ADV
ftr-488	540	36	if	if	SCONJ
ftr-488	540	37	they	they	PRON
ftr-488	540	38	ordinarily	ordinarily	ADV
ftr-488	540	39	disregarded	disregard	VERB
ftr-488	540	40	losses	loss	NOUN
ftr-488	540	41	once	once	SCONJ
ftr-488	540	42	consumption	consumption	NOUN
ftr-488	540	43	took	take	VERB
ftr-488	540	44	place	place	NOUN
ftr-488	540	45	.	.	PUNCT
ftr-488	541	1	in	in	ADP
ftr-488	541	2	this	this	DET
ftr-488	541	3	view	view	NOUN
ftr-488	541	4	,	,	PUNCT
ftr-488	541	5	a	a	DET
ftr-488	541	6	taxpayer	taxpayer	NOUN
ftr-488	541	7	whose	whose	DET
ftr-488	541	8	paycheck	paycheck	NOUN
ftr-488	541	9	is	be	AUX
ftr-488	541	10	stolen	steal	VERB
ftr-488	541	11	gets	get	VERB
ftr-488	541	12	no	no	DET
ftr-488	541	13	benefit	benefit	NOUN
ftr-488	541	14	from	from	ADP
ftr-488	541	15	the	the	DET
ftr-488	541	16	transaction	transaction	NOUN
ftr-488	541	17	and	and	CCONJ
ftr-488	541	18	should	should	AUX
ftr-488	541	19	be	be	AUX
ftr-488	541	20	entitled	entitle	VERB
ftr-488	541	21	to	to	ADP
ftr-488	541	22	a	a	DET
ftr-488	541	23	deduction.94	deduction.94	NOUN
ftr-488	541	24	putting	put	VERB
ftr-488	541	25	aside	aside	ADP
ftr-488	541	26	problems	problem	NOUN
ftr-488	541	27	of	of	ADP
ftr-488	541	28	proof	proof	NOUN
ftr-488	541	29	as	as	ADP
ftr-488	541	30	to	to	ADP
ftr-488	541	31	whether	whether	SCONJ
ftr-488	541	32	a	a	DET
ftr-488	541	33	loss	loss	NOUN
ftr-488	541	34	actually	actually	ADV
ftr-488	541	35	91	91	NUM
ftr-488	541	36	.	.	PUNCT
ftr-488	542	1	cf	cf	X
ftr-488	542	2	.	.	PUNCT
ftr-488	543	1	shaviro	shaviro	PROPN
ftr-488	543	2	,	,	PUNCT
ftr-488	543	3	supra	supra	PROPN
ftr-488	543	4	note	note	PROPN
ftr-488	543	5	66	66	NUM
ftr-488	543	6	,	,	PUNCT
ftr-488	543	7	at	at	ADP
ftr-488	543	8	236	236	NUM
ftr-488	543	9	-	-	SYM
ftr-488	543	10	39	39	NUM
ftr-488	543	11	.	.	PUNCT
ftr-488	544	1	92	92	NUM
ftr-488	544	2	.	.	PUNCT
ftr-488	545	1	shaviro	shaviro	PROPN
ftr-488	545	2	,	,	PUNCT
ftr-488	545	3	supra	supra	PROPN
ftr-488	545	4	note	note	PROPN
ftr-488	545	5	66	66	NUM
ftr-488	545	6	,	,	PUNCT
ftr-488	545	7	at	at	ADP
ftr-488	545	8	225	225	NUM
ftr-488	545	9	.	.	PUNCT
ftr-488	546	1	if	if	SCONJ
ftr-488	546	2	one	one	PRON
ftr-488	546	3	is	be	AUX
ftr-488	546	4	sympathetic	sympathetic	ADJ
ftr-488	546	5	to	to	ADP
ftr-488	546	6	zarin	zarin	PROPN
ftr-488	546	7	's	's	PART
ftr-488	546	8	cause	cause	NOUN
ftr-488	546	9	,	,	PUNCT
ftr-488	546	10	as	as	SCONJ
ftr-488	546	11	most	most	ADJ
ftr-488	546	12	seem	seem	VERB
ftr-488	546	13	to	to	PART
ftr-488	546	14	be	be	AUX
ftr-488	546	15	,	,	PUNCT
ftr-488	546	16	it	it	PRON
ftr-488	546	17	seems	seem	VERB
ftr-488	546	18	a	a	DET
ftr-488	546	19	better	well	ADJ
ftr-488	546	20	course	course	NOUN
ftr-488	546	21	to	to	PART
ftr-488	546	22	argue	argue	VERB
ftr-488	546	23	he	he	PRON
ftr-488	546	24	never	never	ADV
ftr-488	546	25	purchased	purchase	VERB
ftr-488	546	26	more	more	ADJ
ftr-488	546	27	than	than	ADP
ftr-488	546	28	$	$	SYM
ftr-488	546	29	500,000	500,000	NUM
ftr-488	546	30	worth	worth	NOUN
ftr-488	546	31	of	of	ADP
ftr-488	546	32	chips	chip	NOUN
ftr-488	546	33	because	because	SCONJ
ftr-488	546	34	the	the	DET
ftr-488	546	35	casino	casino	NOUN
ftr-488	546	36	's	's	PART
ftr-488	546	37	course	course	NOUN
ftr-488	546	38	of	of	ADP
ftr-488	546	39	conduct	conduct	NOUN
ftr-488	546	40	made	make	VERB
ftr-488	546	41	it	it	PRON
ftr-488	546	42	impossible	impossible	ADJ
ftr-488	546	43	to	to	PART
ftr-488	546	44	enforce	enforce	VERB
ftr-488	546	45	the	the	DET
ftr-488	546	46	debt	debt	NOUN
ftr-488	546	47	.	.	PUNCT
ftr-488	547	1	shaviro	shaviro	PROPN
ftr-488	547	2	,	,	PUNCT
ftr-488	547	3	supra	supra	PROPN
ftr-488	547	4	note	note	PROPN
ftr-488	547	5	66	66	NUM
ftr-488	547	6	,	,	PUNCT
ftr-488	547	7	at	at	ADP
ftr-488	547	8	244	244	NUM
ftr-488	547	9	.	.	PUNCT
ftr-488	548	1	while	while	SCONJ
ftr-488	548	2	such	such	DET
ftr-488	548	3	a	a	DET
ftr-488	548	4	bargain	bargain	NOUN
ftr-488	548	5	purchase	purchase	NOUN
ftr-488	548	6	,	,	PUNCT
ftr-488	548	7	if	if	SCONJ
ftr-488	548	8	it	it	PRON
ftr-488	548	9	occurred	occur	VERB
ftr-488	548	10	,	,	PUNCT
ftr-488	548	11	would	would	AUX
ftr-488	548	12	not	not	PART
ftr-488	548	13	be	be	AUX
ftr-488	548	14	treated	treat	VERB
ftr-488	548	15	as	as	ADP
ftr-488	548	16	income	income	NOUN
ftr-488	548	17	,	,	PUNCT
ftr-488	548	18	this	this	DET
ftr-488	548	19	description	description	NOUN
ftr-488	548	20	of	of	ADP
ftr-488	548	21	events	event	NOUN
ftr-488	548	22	may	may	AUX
ftr-488	548	23	be	be	AUX
ftr-488	548	24	hard	hard	ADJ
ftr-488	548	25	to	to	PART
ftr-488	548	26	accord	accord	VERB
ftr-488	548	27	with	with	ADP
ftr-488	548	28	the	the	DET
ftr-488	548	29	facts	fact	NOUN
ftr-488	548	30	.	.	PUNCT
ftr-488	549	1	barton	barton	PROPN
ftr-488	549	2	,	,	PUNCT
ftr-488	549	3	supra	supra	PROPN
ftr-488	549	4	note	note	PROPN
ftr-488	549	5	88	88	NUM
ftr-488	549	6	,	,	PUNCT
ftr-488	549	7	at	at	ADP
ftr-488	549	8	762	762	NUM
ftr-488	549	9	-	-	SYM
ftr-488	549	10	65	65	NUM
ftr-488	549	11	.	.	PUNCT
ftr-488	550	1	however	however	ADV
ftr-488	550	2	,	,	PUNCT
ftr-488	550	3	one	one	NUM
ftr-488	550	4	way	way	NOUN
ftr-488	550	5	to	to	PART
ftr-488	550	6	view	view	VERB
ftr-488	550	7	the	the	DET
ftr-488	550	8	settlement	settlement	NOUN
ftr-488	550	9	is	be	AUX
ftr-488	550	10	as	as	ADP
ftr-488	550	11	a	a	DET
ftr-488	550	12	purchase	purchase	NOUN
ftr-488	550	13	price	price	NOUN
ftr-488	550	14	adjustment	adjustment	NOUN
ftr-488	550	15	,	,	PUNCT
ftr-488	550	16	analogous	analogous	ADJ
ftr-488	550	17	to	to	PART
ftr-488	550	18	irc	irc	VERB
ftr-488	550	19	§	§	PROPN
ftr-488	550	20	108(e)(5	108(e)(5	PROPN
ftr-488	550	21	)	)	PUNCT
ftr-488	550	22	.	.	PUNCT
ftr-488	551	1	shaviro	shaviro	PROPN
ftr-488	551	2	,	,	PUNCT
ftr-488	551	3	supra	supra	PROPN
ftr-488	551	4	note	note	PROPN
ftr-488	551	5	66	66	NUM
ftr-488	551	6	,	,	PUNCT
ftr-488	551	7	at	at	ADP
ftr-488	551	8	249	249	NUM
ftr-488	551	9	.	.	PUNCT
ftr-488	552	1	93	93	NUM
ftr-488	552	2	.	.	PUNCT
ftr-488	553	1	see	see	VERB
ftr-488	553	2	kelman	kelman	NOUN
ftr-488	553	3	,	,	PUNCT
ftr-488	553	4	supra	supra	PROPN
ftr-488	553	5	note	note	PROPN
ftr-488	553	6	17	17	NUM
ftr-488	553	7	,	,	PUNCT
ftr-488	553	8	at	at	ADP
ftr-488	553	9	859	859	NUM
ftr-488	553	10	n.87	n.87	NUM
ftr-488	553	11	;	;	PUNCT
ftr-488	553	12	william	william	PROPN
ftr-488	553	13	andrews	andrews	PROPN
ftr-488	553	14	,	,	PUNCT
ftr-488	553	15	basic	basic	ADJ
ftr-488	553	16	federal	federal	ADJ
ftr-488	553	17	income	income	NOUN
ftr-488	553	18	taxation	taxation	NOUN
ftr-488	553	19	519	519	NUM
ftr-488	553	20	(	(	PUNCT
ftr-488	553	21	3d	3d	NUM
ftr-488	553	22	ed	ed	NOUN
ftr-488	553	23	.	.	PROPN
ftr-488	553	24	1985	1985	NUM
ftr-488	553	25	)	)	PUNCT
ftr-488	553	26	.	.	PUNCT
ftr-488	554	1	94	94	NUM
ftr-488	554	2	.	.	PUNCT
ftr-488	555	1	an	an	DET
ftr-488	555	2	analogous	analogous	ADJ
ftr-488	555	3	situation	situation	NOUN
ftr-488	555	4	may	may	AUX
ftr-488	555	5	arise	arise	VERB
ftr-488	555	6	in	in	ADP
ftr-488	555	7	the	the	DET
ftr-488	555	8	case	case	NOUN
ftr-488	555	9	of	of	ADP
ftr-488	555	10	a	a	DET
ftr-488	555	11	taxpayer	taxpayer	NOUN
ftr-488	555	12	who	who	PRON
ftr-488	555	13	erroneously	erroneously	ADV
ftr-488	555	14	overpays	overpay	VERB
ftr-488	555	15	her	her	PRON
ftr-488	555	16	income	income	NOUN
ftr-488	555	17	taxes	taxis	NOUN
ftr-488	555	18	.	.	PUNCT
ftr-488	556	1	in	in	ADP
ftr-488	556	2	this	this	DET
ftr-488	556	3	case	case	NOUN
ftr-488	556	4	,	,	PUNCT
ftr-488	556	5	like	like	ADP
ftr-488	556	6	the	the	DET
ftr-488	556	7	loss	loss	NOUN
ftr-488	556	8	of	of	ADP
ftr-488	556	9	cash	cash	NOUN
ftr-488	556	10	,	,	PUNCT
ftr-488	556	11	the	the	DET
ftr-488	556	12	amount	amount	NOUN
ftr-488	556	13	the	the	DET
ftr-488	556	14	individual	individual	NOUN
ftr-488	556	15	can	can	AUX
ftr-488	556	16	actually	actually	ADV
ftr-488	556	17	spend	spend	VERB
ftr-488	556	18	on	on	ADP
ftr-488	556	19	consumption	consumption	NOUN
ftr-488	556	20	is	be	AUX
ftr-488	556	21	less	less	ADJ
ftr-488	556	22	than	than	SCONJ
ftr-488	556	23	would	would	AUX
ftr-488	556	24	be	be	AUX
ftr-488	556	25	expected	expect	VERB
ftr-488	556	26	based	base	VERB
ftr-488	556	27	on	on	ADP
ftr-488	556	28	the	the	DET
ftr-488	556	29	income	income	NOUN
ftr-488	556	30	earned	earn	VERB
ftr-488	556	31	.	.	PUNCT
ftr-488	557	1	in	in	ADP
ftr-488	557	2	the	the	DET
ftr-488	557	3	next	next	ADJ
ftr-488	557	4	section	section	NOUN
ftr-488	557	5	,	,	PUNCT
ftr-488	557	6	at	at	ADP
ftr-488	557	7	note	note	NOUN
ftr-488	557	8	126	126	NUM
ftr-488	557	9	,	,	PUNCT
ftr-488	557	10	i	i	PRON
ftr-488	557	11	consider	consider	VERB
ftr-488	557	12	whether	whether	SCONJ
ftr-488	557	13	taxpayers	taxpayer	NOUN
ftr-488	557	14	who	who	PRON
ftr-488	557	15	recover	recover	VERB
ftr-488	557	16	from	from	ADP
ftr-488	557	17	an	an	DET
ftr-488	557	18	accountant	accountant	NOUN
ftr-488	557	19	or	or	CCONJ
ftr-488	557	20	other	other	ADJ
ftr-488	557	21	person	person	NOUN
ftr-488	557	22	who	who	PRON
ftr-488	557	23	caused	cause	VERB
ftr-488	557	24	an	an	DET
ftr-488	557	25	excessive	excessive	ADJ
ftr-488	557	26	income	income	NOUN
ftr-488	557	27	tax	tax	NOUN
ftr-488	557	28	to	to	PART
ftr-488	557	29	be	be	AUX
ftr-488	557	30	paid	pay	VERB
ftr-488	557	31	can	can	AUX
ftr-488	557	32	exclude	exclude	VERB
ftr-488	557	33	that	that	DET
ftr-488	557	34	recovery	recovery	NOUN
ftr-488	557	35	from	from	ADP
ftr-488	557	36	income	income	NOUN
ftr-488	557	37	.	.	PUNCT
ftr-488	558	1	if	if	SCONJ
ftr-488	558	2	the	the	DET
ftr-488	558	3	exclusion	exclusion	NOUN
ftr-488	558	4	is	be	AUX
ftr-488	558	5	allowed	allow	VERB
ftr-488	558	6	,	,	PUNCT
ftr-488	558	7	should	should	AUX
ftr-488	558	8	a	a	DET
ftr-488	558	9	taxpayer	taxpayer	NOUN
ftr-488	558	10	who	who	PRON
ftr-488	558	11	is	be	AUX
ftr-488	558	12	unable	unable	ADJ
ftr-488	558	13	to	to	PART
ftr-488	558	14	recover	recover	VERB
ftr-488	558	15	be	be	AUX
ftr-488	558	16	entitled	entitle	VERB
ftr-488	558	17	to	to	ADP
ftr-488	558	18	a	a	DET
ftr-488	558	19	deduction	deduction	NOUN
ftr-488	558	20	to	to	PART
ftr-488	558	21	recognize	recognize	VERB
ftr-488	558	22	,	,	PUNCT
ftr-488	558	23	as	as	ADP
ftr-488	558	24	in	in	ADP
ftr-488	558	25	the	the	DET
ftr-488	558	26	lost	lost	ADJ
ftr-488	558	27	paycheck	paycheck	NOUN
ftr-488	558	28	case	case	NOUN
ftr-488	558	29	,	,	PUNCT
ftr-488	558	30	that	that	SCONJ
ftr-488	558	31	his	his	PRON
ftr-488	558	32	income	income	NOUN
ftr-488	558	33	does	do	AUX
ftr-488	558	34	not	not	PART
ftr-488	558	35	fairly	fairly	ADV
ftr-488	558	36	reflect	reflect	VERB
ftr-488	559	1	[	[	X
ftr-488	559	2	vol	vol	X
ftr-488	559	3	1:1	1:1	NUM
ftr-488	559	4	vahing	vahe	VERB
ftr-488	559	5	personal	personal	ADJ
ftr-488	559	6	consumption	consumption	NOUN
ftr-488	559	7	occurred	occur	VERB
ftr-488	559	8	,	,	PUNCT
ftr-488	559	9	the	the	DET
ftr-488	559	10	amount	amount	NOUN
ftr-488	559	11	of	of	ADP
ftr-488	559	12	the	the	DET
ftr-488	559	13	loss	loss	NOUN
ftr-488	559	14	,	,	PUNCT
ftr-488	559	15	since	since	SCONJ
ftr-488	559	16	it	it	PRON
ftr-488	559	17	is	be	AUX
ftr-488	559	18	money	money	NOUN
ftr-488	559	19	,	,	PUNCT
ftr-488	559	20	can	can	AUX
ftr-488	559	21	be	be	AUX
ftr-488	559	22	measured	measure	VERB
ftr-488	559	23	and	and	CCONJ
ftr-488	559	24	it	it	PRON
ftr-488	559	25	is	be	AUX
ftr-488	559	26	unlikely	unlikely	ADJ
ftr-488	559	27	that	that	SCONJ
ftr-488	559	28	the	the	DET
ftr-488	559	29	person	person	NOUN
ftr-488	559	30	suffering	suffer	VERB
ftr-488	559	31	the	the	DET
ftr-488	559	32	loss	loss	NOUN
ftr-488	559	33	would	would	AUX
ftr-488	559	34	have	have	VERB
ftr-488	559	35	unreported	unreported	ADJ
ftr-488	559	36	gains	gain	NOUN
ftr-488	559	37	of	of	ADP
ftr-488	559	38	a	a	DET
ftr-488	559	39	similar	similar	ADJ
ftr-488	559	40	type	type	NOUN
ftr-488	559	41	.	.	PUNCT
ftr-488	560	1	nevertheless	nevertheless	ADV
ftr-488	560	2	,	,	PUNCT
ftr-488	560	3	it	it	PRON
ftr-488	560	4	could	could	AUX
ftr-488	560	5	be	be	AUX
ftr-488	560	6	that	that	SCONJ
ftr-488	560	7	the	the	DET
ftr-488	560	8	loss	loss	NOUN
ftr-488	560	9	of	of	ADP
ftr-488	560	10	a	a	DET
ftr-488	560	11	paycheck	paycheck	NOUN
ftr-488	560	12	or	or	CCONJ
ftr-488	560	13	theft	theft	NOUN
ftr-488	560	14	of	of	ADP
ftr-488	560	15	cash	cash	NOUN
ftr-488	560	16	is	be	AUX
ftr-488	560	17	a	a	DET
ftr-488	560	18	result	result	NOUN
ftr-488	560	19	of	of	ADP
ftr-488	560	20	a	a	DET
ftr-488	560	21	life	life	NOUN
ftr-488	560	22	-	-	PUNCT
ftr-488	560	23	style	style	NOUN
ftr-488	560	24	choice	choice	NOUN
ftr-488	560	25	,	,	PUNCT
ftr-488	560	26	just	just	ADV
ftr-488	560	27	in	in	ADP
ftr-488	560	28	the	the	DET
ftr-488	560	29	way	way	NOUN
ftr-488	560	30	that	that	PRON
ftr-488	560	31	some	some	PRON
ftr-488	560	32	see	see	VERB
ftr-488	560	33	many	many	ADJ
ftr-488	560	34	medical	medical	ADJ
ftr-488	560	35	expenses	expense	NOUN
ftr-488	560	36	.	.	PUNCT
ftr-488	561	1	for	for	ADP
ftr-488	561	2	example	example	NOUN
ftr-488	561	3	,	,	PUNCT
ftr-488	561	4	the	the	DET
ftr-488	561	5	taxpayer	taxpayer	NOUN
ftr-488	561	6	may	may	AUX
ftr-488	561	7	lose	lose	VERB
ftr-488	561	8	his	his	PRON
ftr-488	561	9	paycheck	paycheck	NOUN
ftr-488	561	10	when	when	SCONJ
ftr-488	561	11	he	he	PRON
ftr-488	561	12	stops	stop	VERB
ftr-488	561	13	in	in	ADP
ftr-488	561	14	a	a	DET
ftr-488	561	15	bar	bar	NOUN
ftr-488	561	16	on	on	ADP
ftr-488	561	17	the	the	DET
ftr-488	561	18	way	way	NOUN
ftr-488	561	19	home	home	ADV
ftr-488	561	20	from	from	ADP
ftr-488	561	21	work	work	NOUN
ftr-488	561	22	.	.	PUNCT
ftr-488	562	1	further	far	ADV
ftr-488	562	2	,	,	PUNCT
ftr-488	562	3	allowing	allow	VERB
ftr-488	562	4	this	this	DET
ftr-488	562	5	type	type	NOUN
ftr-488	562	6	of	of	ADP
ftr-488	562	7	loss	loss	NOUN
ftr-488	562	8	and	and	CCONJ
ftr-488	562	9	not	not	PART
ftr-488	562	10	others	other	NOUN
ftr-488	562	11	could	could	AUX
ftr-488	562	12	be	be	AUX
ftr-488	562	13	viewed	view	VERB
ftr-488	562	14	as	as	ADP
ftr-488	562	15	favoritism	favoritism	NOUN
ftr-488	562	16	toward	toward	ADP
ftr-488	562	17	some	some	DET
ftr-488	562	18	taxpayers	taxpayer	NOUN
ftr-488	562	19	.	.	PUNCT
ftr-488	563	1	e.	e.	PROPN
ftr-488	563	2	sale	sale	PROPN
ftr-488	563	3	of	of	ADP
ftr-488	563	4	assets	asset	NOUN
ftr-488	563	5	held	hold	VERB
ftr-488	563	6	for	for	ADP
ftr-488	563	7	personal	personal	ADJ
ftr-488	563	8	use	use	NOUN
ftr-488	563	9	despite	despite	SCONJ
ftr-488	563	10	the	the	DET
ftr-488	563	11	general	general	ADJ
ftr-488	563	12	adoption	adoption	NOUN
ftr-488	563	13	of	of	ADP
ftr-488	563	14	an	an	DET
ftr-488	563	15	ex	ex	NOUN
ftr-488	563	16	ante	ante	NOUN
ftr-488	563	17	approach	approach	NOUN
ftr-488	563	18	to	to	ADP
ftr-488	563	19	measuring	measure	VERB
ftr-488	563	20	consumption	consumption	NOUN
ftr-488	563	21	,	,	PUNCT
ftr-488	563	22	there	there	PRON
ftr-488	563	23	is	be	VERB
ftr-488	563	24	no	no	DET
ftr-488	563	25	question	question	NOUN
ftr-488	563	26	that	that	SCONJ
ftr-488	563	27	if	if	SCONJ
ftr-488	563	28	an	an	DET
ftr-488	563	29	automobile	automobile	NOUN
ftr-488	563	30	or	or	CCONJ
ftr-488	563	31	a	a	DET
ftr-488	563	32	boat	boat	NOUN
ftr-488	563	33	is	be	AUX
ftr-488	563	34	voluntarily	voluntarily	ADV
ftr-488	563	35	sold	sell	VERB
ftr-488	563	36	in	in	ADP
ftr-488	563	37	a	a	DET
ftr-488	563	38	market	market	NOUN
ftr-488	563	39	transaction	transaction	NOUN
ftr-488	563	40	,	,	PUNCT
ftr-488	563	41	gain	gain	NOUN
ftr-488	563	42	,	,	PUNCT
ftr-488	563	43	if	if	SCONJ
ftr-488	563	44	any	any	PRON
ftr-488	563	45	,	,	PUNCT
ftr-488	563	46	will	will	AUX
ftr-488	563	47	be	be	AUX
ftr-488	563	48	taken	take	VERB
ftr-488	563	49	into	into	ADP
ftr-488	563	50	account	account	NOUN
ftr-488	563	51	.	.	PUNCT
ftr-488	564	1	we	we	PRON
ftr-488	564	2	need	need	VERB
ftr-488	564	3	to	to	PART
ftr-488	564	4	consider	consider	VERB
ftr-488	564	5	whether	whether	SCONJ
ftr-488	564	6	it	it	PRON
ftr-488	564	7	is	be	AUX
ftr-488	564	8	the	the	DET
ftr-488	564	9	sale	sale	NOUN
ftr-488	564	10	,	,	PUNCT
ftr-488	564	11	which	which	PRON
ftr-488	564	12	makes	make	VERB
ftr-488	564	13	such	such	ADJ
ftr-488	564	14	gains	gain	NOUN
ftr-488	564	15	measurable	measurable	ADJ
ftr-488	564	16	,	,	PUNCT
ftr-488	564	17	or	or	CCONJ
ftr-488	564	18	whether	whether	SCONJ
ftr-488	564	19	there	there	PRON
ftr-488	564	20	is	be	VERB
ftr-488	564	21	some	some	DET
ftr-488	564	22	other	other	ADJ
ftr-488	564	23	attribute	attribute	NOUN
ftr-488	564	24	that	that	PRON
ftr-488	564	25	distinguishes	distinguish	VERB
ftr-488	564	26	this	this	DET
ftr-488	564	27	case	case	NOUN
ftr-488	564	28	from	from	ADP
ftr-488	564	29	an	an	DET
ftr-488	564	30	absolutely	absolutely	ADV
ftr-488	564	31	wonderful	wonderful	ADJ
ftr-488	564	32	dinner	dinner	NOUN
ftr-488	564	33	,	,	PUNCT
ftr-488	564	34	perfect	perfect	ADJ
ftr-488	564	35	weather	weather	NOUN
ftr-488	564	36	during	during	ADP
ftr-488	564	37	vacation	vacation	NOUN
ftr-488	564	38	,	,	PUNCT
ftr-488	564	39	or	or	CCONJ
ftr-488	564	40	an	an	DET
ftr-488	564	41	extraordinarily	extraordinarily	ADV
ftr-488	564	42	exciting	exciting	ADJ
ftr-488	564	43	baseball	baseball	NOUN
ftr-488	564	44	game	game	NOUN
ftr-488	564	45	,	,	PUNCT
ftr-488	564	46	all	all	PRON
ftr-488	564	47	of	of	ADP
ftr-488	564	48	which	which	PRON
ftr-488	564	49	might	might	AUX
ftr-488	564	50	be	be	AUX
ftr-488	564	51	worth	worth	ADJ
ftr-488	564	52	more	more	ADJ
ftr-488	564	53	than	than	ADP
ftr-488	564	54	the	the	DET
ftr-488	564	55	price	price	NOUN
ftr-488	564	56	paid	pay	VERB
ftr-488	564	57	.	.	PUNCT
ftr-488	565	1	it	it	PRON
ftr-488	565	2	must	must	AUX
ftr-488	565	3	be	be	AUX
ftr-488	565	4	recognized	recognize	VERB
ftr-488	565	5	that	that	SCONJ
ftr-488	565	6	regardless	regardless	ADV
ftr-488	565	7	of	of	ADP
ftr-488	565	8	how	how	SCONJ
ftr-488	565	9	consumption	consumption	NOUN
ftr-488	565	10	is	be	AUX
ftr-488	565	11	measured	measure	VERB
ftr-488	565	12	,	,	PUNCT
ftr-488	565	13	income	income	NOUN
ftr-488	565	14	would	would	AUX
ftr-488	565	15	be	be	AUX
ftr-488	565	16	determined	determine	VERB
ftr-488	565	17	according	accord	VERB
ftr-488	565	18	to	to	ADP
ftr-488	565	19	how	how	SCONJ
ftr-488	565	20	things	thing	NOUN
ftr-488	565	21	turned	turn	VERB
ftr-488	565	22	out	out	ADP
ftr-488	565	23	,	,	PUNCT
ftr-488	565	24	rather	rather	ADV
ftr-488	565	25	than	than	ADP
ftr-488	565	26	by	by	ADP
ftr-488	565	27	expectancies.95	expectancies.95	NOUN
ftr-488	565	28	a	a	DET
ftr-488	565	29	lottery	lottery	NOUN
ftr-488	565	30	ticket	ticket	NOUN
ftr-488	565	31	purchased	purchase	VERB
ftr-488	565	32	for	for	ADP
ftr-488	565	33	one	one	NUM
ftr-488	565	34	dollar	dollar	NOUN
ftr-488	565	35	probably	probably	ADV
ftr-488	565	36	has	have	VERB
ftr-488	565	37	an	an	DET
ftr-488	565	38	expected	expect	VERB
ftr-488	565	39	value	value	NOUN
ftr-488	565	40	of	of	ADP
ftr-488	565	41	less	less	ADJ
ftr-488	565	42	than	than	ADP
ftr-488	565	43	fifty	fifty	NUM
ftr-488	565	44	cents	cent	NOUN
ftr-488	565	45	,	,	PUNCT
ftr-488	565	46	but	but	CCONJ
ftr-488	565	47	the	the	DET
ftr-488	565	48	winner	winner	NOUN
ftr-488	565	49	of	of	ADP
ftr-488	565	50	a	a	DET
ftr-488	565	51	forty	forty	NUM
ftr-488	565	52	million	million	NUM
ftr-488	565	53	dollar	dollar	NOUN
ftr-488	565	54	jackpot	jackpot	NOUN
ftr-488	565	55	will	will	AUX
ftr-488	565	56	be	be	AUX
ftr-488	565	57	taxable	taxable	ADJ
ftr-488	565	58	on	on	ADP
ftr-488	565	59	the	the	DET
ftr-488	565	60	forty	forty	NUM
ftr-488	565	61	million	million	NUM
ftr-488	565	62	dollars	dollar	NOUN
ftr-488	565	63	.	.	PUNCT
ftr-488	566	1	in	in	ADP
ftr-488	566	2	measuring	measure	VERB
ftr-488	566	3	income	income	NOUN
ftr-488	566	4	,	,	PUNCT
ftr-488	566	5	ex	ex	X
ftr-488	566	6	post	post	NOUN
ftr-488	566	7	results	result	NOUN
ftr-488	566	8	count	count	VERB
ftr-488	566	9	not	not	PART
ftr-488	566	10	ex	ex	ADJ
ftr-488	566	11	ante	ante	NOUN
ftr-488	566	12	expectations	expectation	NOUN
ftr-488	566	13	.	.	PUNCT
ftr-488	567	1	but	but	CCONJ
ftr-488	567	2	if	if	SCONJ
ftr-488	567	3	we	we	PRON
ftr-488	567	4	are	be	AUX
ftr-488	567	5	to	to	PART
ftr-488	567	6	take	take	VERB
ftr-488	567	7	account	account	NOUN
ftr-488	567	8	of	of	ADP
ftr-488	567	9	actual	actual	ADJ
ftr-488	567	10	outcome	outcome	NOUN
ftr-488	567	11	with	with	ADP
ftr-488	567	12	respect	respect	NOUN
ftr-488	567	13	to	to	ADP
ftr-488	567	14	income	income	NOUN
ftr-488	567	15	but	but	CCONJ
ftr-488	567	16	only	only	ADJ
ftr-488	567	17	expectancy	expectancy	NOUN
ftr-488	567	18	as	as	ADP
ftr-488	567	19	to	to	ADP
ftr-488	567	20	consumption	consumption	NOUN
ftr-488	567	21	,	,	PUNCT
ftr-488	567	22	it	it	PRON
ftr-488	567	23	is	be	AUX
ftr-488	567	24	necessary	necessary	ADJ
ftr-488	567	25	to	to	PART
ftr-488	567	26	clearly	clearly	ADV
ftr-488	567	27	draw	draw	VERB
ftr-488	567	28	a	a	DET
ftr-488	567	29	line	line	NOUN
ftr-488	567	30	between	between	ADP
ftr-488	567	31	the	the	DET
ftr-488	567	32	two	two	NUM
ftr-488	567	33	activities	activity	NOUN
ftr-488	567	34	.	.	PUNCT
ftr-488	568	1	this	this	PRON
ftr-488	568	2	may	may	AUX
ftr-488	568	3	not	not	PART
ftr-488	568	4	be	be	AUX
ftr-488	568	5	easy.9	easy.9	NOUN
ftr-488	568	6	many	many	ADJ
ftr-488	568	7	consumption	consumption	NOUN
ftr-488	568	8	purchases	purchase	NOUN
ftr-488	568	9	have	have	VERB
ftr-488	568	10	an	an	DET
ftr-488	568	11	investment	investment	NOUN
ftr-488	568	12	aspect	aspect	NOUN
ftr-488	568	13	.	.	PUNCT
ftr-488	569	1	the	the	DET
ftr-488	569	2	purchase	purchase	NOUN
ftr-488	569	3	of	of	ADP
ftr-488	569	4	a	a	DET
ftr-488	569	5	residence	residence	NOUN
ftr-488	569	6	,	,	PUNCT
ftr-488	569	7	an	an	DET
ftr-488	569	8	automobile	automobile	NOUN
ftr-488	569	9	,	,	PUNCT
ftr-488	569	10	fine	fine	ADJ
ftr-488	569	11	wine	wine	NOUN
ftr-488	569	12	,	,	PUNCT
ftr-488	569	13	art	art	NOUN
ftr-488	569	14	,	,	PUNCT
ftr-488	569	15	or	or	CCONJ
ftr-488	569	16	jewelry	jewelry	NOUN
ftr-488	569	17	is	be	AUX
ftr-488	569	18	in	in	ADP
ftr-488	569	19	many	many	ADJ
ftr-488	569	20	ways	way	NOUN
ftr-488	569	21	an	an	DET
ftr-488	569	22	investment	investment	NOUN
ftr-488	569	23	similar	similar	ADJ
ftr-488	569	24	his	his	PRON
ftr-488	569	25	spending	spending	NOUN
ftr-488	569	26	power	power	NOUN
ftr-488	569	27	?	?	PUNCT
ftr-488	570	1	95	95	NUM
ftr-488	570	2	.	.	PUNCT
ftr-488	571	1	see	see	VERB
ftr-488	571	2	michael	michael	PROPN
ftr-488	571	3	j.	j.	PROPN
ftr-488	571	4	graetz	graetz	PROPN
ftr-488	571	5	,	,	PUNCT
ftr-488	571	6	implementing	implement	VERB
ftr-488	571	7	a	a	DET
ftr-488	571	8	progressive	progressive	ADJ
ftr-488	571	9	consumption	consumption	NOUN
ftr-488	571	10	tax	tax	NOUN
ftr-488	571	11	.	.	PUNCT
ftr-488	572	1	92	92	NUM
ftr-488	572	2	harv	harv	NOUN
ftr-488	572	3	.	.	PUNCT
ftr-488	573	1	l.	l.	PROPN
ftr-488	573	2	rev	rev	PROPN
ftr-488	573	3	.	.	PROPN
ftr-488	573	4	1575	1575	NUM
ftr-488	573	5	,	,	PUNCT
ftr-488	573	6	1601	1601	NUM
ftr-488	573	7	(	(	PUNCT
ftr-488	573	8	1979	1979	NUM
ftr-488	573	9	)	)	PUNCT
ftr-488	573	10	.	.	PUNCT
ftr-488	574	1	96	96	NUM
ftr-488	574	2	.	.	PUNCT
ftr-488	575	1	as	as	SCONJ
ftr-488	575	2	simons	simon	NOUN
ftr-488	575	3	puts	put	VERB
ftr-488	575	4	it	it	PRON
ftr-488	575	5	:	:	PUNCT
ftr-488	575	6	consumption	consumption	NOUN
ftr-488	575	7	,	,	PUNCT
ftr-488	575	8	presumably	presumably	ADV
ftr-488	575	9	,	,	PUNCT
ftr-488	575	10	should	should	AUX
ftr-488	575	11	be	be	AUX
ftr-488	575	12	measured	measure	VERB
ftr-488	575	13	in	in	ADP
ftr-488	575	14	terms	term	NOUN
ftr-488	575	15	of	of	ADP
ftr-488	575	16	values	value	NOUN
ftr-488	575	17	at	at	ADP
ftr-488	575	18	the	the	DET
ftr-488	575	19	time	time	NOUN
ftr-488	575	20	of	of	ADP
ftr-488	575	21	consumption	consumption	NOUN
ftr-488	575	22	;	;	PUNCT
ftr-488	575	23	but	but	CCONJ
ftr-488	575	24	to	to	PART
ftr-488	575	25	ignore	ignore	VERB
ftr-488	575	26	changes	change	NOUN
ftr-488	575	27	in	in	ADP
ftr-488	575	28	value	value	NOUN
ftr-488	575	29	between	between	ADP
ftr-488	575	30	time	time	NOUN
ftr-488	575	31	of	of	ADP
ftr-488	575	32	purchase	purchase	NOUN
ftr-488	575	33	and	and	CCONJ
ftr-488	575	34	time	time	NOUN
ftr-488	575	35	of	of	ADP
ftr-488	575	36	use	use	NOUN
ftr-488	575	37	will	will	AUX
ftr-488	575	38	ordinarily	ordinarily	ADV
ftr-488	575	39	make	make	VERB
ftr-488	575	40	very	very	ADV
ftr-488	575	41	little	little	ADJ
ftr-488	575	42	difference	difference	NOUN
ftr-488	575	43	.	.	PUNCT
ftr-488	576	1	the	the	DET
ftr-488	576	2	difference	difference	NOUN
ftr-488	576	3	might	might	AUX
ftr-488	576	4	be	be	AUX
ftr-488	576	5	large	large	ADJ
ftr-488	576	6	,	,	PUNCT
ftr-488	576	7	of	of	ADP
ftr-488	576	8	course	course	NOUN
ftr-488	576	9	,	,	PUNCT
ftr-488	576	10	where	where	SCONJ
ftr-488	576	11	a	a	DET
ftr-488	576	12	man	man	NOUN
ftr-488	576	13	purchased	purchase	VERB
ftr-488	576	14	choice	choice	NOUN
ftr-488	576	15	beverages	beverage	NOUN
ftr-488	576	16	and	and	CCONJ
ftr-488	576	17	allowed	allow	VERB
ftr-488	576	18	them	they	PRON
ftr-488	576	19	to	to	PART
ftr-488	576	20	acquire	acquire	VERB
ftr-488	576	21	the	the	DET
ftr-488	576	22	quality	quality	NOUN
ftr-488	576	23	and	and	CCONJ
ftr-488	576	24	distinction	distinction	NOUN
ftr-488	576	25	of	of	ADP
ftr-488	576	26	ripe	ripe	ADJ
ftr-488	576	27	age	age	NOUN
ftr-488	576	28	....	....	PUNCT
ftr-488	577	1	at	at	ADP
ftr-488	577	2	all	all	DET
ftr-488	577	3	events	event	NOUN
ftr-488	577	4	,	,	PUNCT
ftr-488	577	5	there	there	PRON
ftr-488	577	6	is	be	VERB
ftr-488	577	7	suggested	suggest	VERB
ftr-488	577	8	here	here	ADV
ftr-488	577	9	the	the	DET
ftr-488	577	10	difficult	difficult	ADJ
ftr-488	577	11	question	question	NOUN
ftr-488	577	12	of	of	ADP
ftr-488	577	13	where	where	SCONJ
ftr-488	577	14	to	to	PART
ftr-488	577	15	draw	draw	VERB
ftr-488	577	16	the	the	DET
ftr-488	577	17	line	line	NOUN
ftr-488	577	18	between	between	ADP
ftr-488	577	19	acquisition	acquisition	NOUN
ftr-488	577	20	of	of	ADP
ftr-488	577	21	means	mean	NOUN
ftr-488	577	22	and	and	CCONJ
ftr-488	577	23	their	their	PRON
ftr-488	577	24	employment	employment	NOUN
ftr-488	577	25	.	.	PUNCT
ftr-488	578	1	at	at	ADP
ftr-488	578	2	what	what	DET
ftr-488	578	3	point	point	NOUN
ftr-488	578	4	shall	shall	AUX
ftr-488	578	5	the	the	DET
ftr-488	578	6	idea	idea	NOUN
ftr-488	578	7	of	of	ADP
ftr-488	578	8	gain	gain	NOUN
ftr-488	578	9	or	or	CCONJ
ftr-488	578	10	loss	loss	NOUN
ftr-488	578	11	be	be	AUX
ftr-488	578	12	dropped	drop	VERB
ftr-488	578	13	.	.	PUNCT
ftr-488	579	1	one	one	NUM
ftr-488	579	2	finds	find	VERB
ftr-488	579	3	no	no	DET
ftr-488	579	4	ready	ready	ADJ
ftr-488	579	5	answer	answer	NOUN
ftr-488	579	6	....	....	PUNCT
ftr-488	580	1	simons	simon	NOUN
ftr-488	580	2	,	,	PUNCT
ftr-488	580	3	supra	supra	PROPN
ftr-488	580	4	note	note	PROPN
ftr-488	580	5	1	1	NUM
ftr-488	580	6	,	,	PUNCT
ftr-488	580	7	at	at	ADP
ftr-488	580	8	119	119	NUM
ftr-488	580	9	.	.	PROPN
ftr-488	580	10	19921	19921	NUM
ftr-488	581	1	florida	florida	PROPN
ftr-488	581	2	tax	tax	PROPN
ftr-488	581	3	review	review	NOUN
ftr-488	581	4	to	to	ADP
ftr-488	581	5	the	the	DET
ftr-488	581	6	purchase	purchase	NOUN
ftr-488	581	7	of	of	ADP
ftr-488	581	8	a	a	DET
ftr-488	581	9	stock	stock	NOUN
ftr-488	581	10	or	or	CCONJ
ftr-488	581	11	bond	bond	NOUN
ftr-488	581	12	.	.	PUNCT
ftr-488	582	1	with	with	ADP
ftr-488	582	2	respect	respect	NOUN
ftr-488	582	3	to	to	ADP
ftr-488	582	4	items	item	NOUN
ftr-488	582	5	such	such	ADJ
ftr-488	582	6	as	as	ADP
ftr-488	582	7	artworks	artwork	NOUN
ftr-488	582	8	and	and	CCONJ
ftr-488	582	9	jewelry	jewelry	NOUN
ftr-488	582	10	,	,	PUNCT
ftr-488	582	11	and	and	CCONJ
ftr-488	582	12	perhaps	perhaps	ADV
ftr-488	582	13	a	a	DET
ftr-488	582	14	residence	residence	NOUN
ftr-488	582	15	as	as	ADV
ftr-488	582	16	well	well	ADV
ftr-488	582	17	,	,	PUNCT
ftr-488	582	18	a	a	DET
ftr-488	582	19	purchaser	purchaser	NOUN
ftr-488	582	20	would	would	AUX
ftr-488	582	21	often	often	ADV
ftr-488	582	22	count	count	VERB
ftr-488	582	23	on	on	ADP
ftr-488	582	24	appreciation	appreciation	NOUN
ftr-488	582	25	to	to	PART
ftr-488	582	26	provide	provide	VERB
ftr-488	582	27	a	a	DET
ftr-488	582	28	return	return	NOUN
ftr-488	582	29	on	on	ADP
ftr-488	582	30	his	his	PRON
ftr-488	582	31	"	"	PUNCT
ftr-488	582	32	investment	investment	NOUN
ftr-488	582	33	"	"	PUNCT
ftr-488	582	34	in	in	ADP
ftr-488	582	35	addition	addition	NOUN
ftr-488	582	36	to	to	ADP
ftr-488	582	37	the	the	DET
ftr-488	582	38	imputed	impute	VERB
ftr-488	582	39	income	income	NOUN
ftr-488	582	40	from	from	ADP
ftr-488	582	41	use	use	NOUN
ftr-488	582	42	.	.	PUNCT
ftr-488	583	1	whether	whether	SCONJ
ftr-488	583	2	or	or	CCONJ
ftr-488	583	3	not	not	PART
ftr-488	583	4	this	this	PRON
ftr-488	583	5	is	be	AUX
ftr-488	583	6	the	the	DET
ftr-488	583	7	case	case	NOUN
ftr-488	583	8	,	,	PUNCT
ftr-488	583	9	with	with	ADP
ftr-488	583	10	respect	respect	NOUN
ftr-488	583	11	to	to	ADP
ftr-488	583	12	consumer	consumer	NOUN
ftr-488	583	13	durables	durable	NOUN
ftr-488	583	14	it	it	PRON
ftr-488	583	15	should	should	AUX
ftr-488	583	16	be	be	AUX
ftr-488	583	17	explicitly	explicitly	ADV
ftr-488	583	18	recognized	recognize	VERB
ftr-488	583	19	that	that	SCONJ
ftr-488	583	20	the	the	DET
ftr-488	583	21	true	true	ADJ
ftr-488	583	22	element	element	NOUN
ftr-488	583	23	of	of	ADP
ftr-488	583	24	consumption	consumption	NOUN
ftr-488	583	25	is	be	AUX
ftr-488	583	26	the	the	DET
ftr-488	583	27	value	value	NOUN
ftr-488	583	28	of	of	ADP
ftr-488	583	29	the	the	DET
ftr-488	583	30	use	use	NOUN
ftr-488	583	31	of	of	ADP
ftr-488	583	32	the	the	DET
ftr-488	583	33	item	item	NOUN
ftr-488	583	34	and	and	CCONJ
ftr-488	583	35	that	that	SCONJ
ftr-488	583	36	the	the	DET
ftr-488	583	37	purchase	purchase	NOUN
ftr-488	583	38	is	be	AUX
ftr-488	583	39	in	in	ADP
ftr-488	583	40	effect	effect	NOUN
ftr-488	583	41	an	an	DET
ftr-488	583	42	investment.97	investment.97	NOUN
ftr-488	583	43	unlike	unlike	ADP
ftr-488	583	44	a	a	DET
ftr-488	583	45	ball	ball	NOUN
ftr-488	583	46	game	game	NOUN
ftr-488	583	47	,	,	PUNCT
ftr-488	583	48	dinner	dinner	NOUN
ftr-488	583	49	or	or	CCONJ
ftr-488	583	50	vacation	vacation	NOUN
ftr-488	583	51	the	the	DET
ftr-488	583	52	consumption	consumption	NOUN
ftr-488	583	53	value	value	NOUN
ftr-488	583	54	of	of	ADP
ftr-488	583	55	more	more	ADV
ftr-488	583	56	durable	durable	ADJ
ftr-488	583	57	items	item	NOUN
ftr-488	583	58	still	still	ADV
ftr-488	583	59	exists	exist	VERB
ftr-488	583	60	in	in	ADP
ftr-488	583	61	the	the	DET
ftr-488	583	62	future	future	NOUN
ftr-488	583	63	,	,	PUNCT
ftr-488	583	64	and	and	CCONJ
ftr-488	583	65	it	it	PRON
ftr-488	583	66	is	be	AUX
ftr-488	583	67	possible	possible	ADJ
ftr-488	583	68	by	by	ADP
ftr-488	583	69	sale	sale	NOUN
ftr-488	583	70	to	to	PART
ftr-488	583	71	switch	switch	VERB
ftr-488	583	72	one	one	NUM
ftr-488	583	73	's	's	PART
ftr-488	583	74	consumption	consumption	NOUN
ftr-488	583	75	to	to	ADP
ftr-488	583	76	other	other	ADJ
ftr-488	583	77	items	item	NOUN
ftr-488	583	78	.	.	PUNCT
ftr-488	584	1	this	this	PRON
ftr-488	584	2	is	be	AUX
ftr-488	584	3	hard	hard	ADJ
ftr-488	584	4	or	or	CCONJ
ftr-488	584	5	impossible	impossible	ADJ
ftr-488	584	6	to	to	PART
ftr-488	584	7	do	do	VERB
ftr-488	584	8	for	for	ADP
ftr-488	584	9	most	most	ADJ
ftr-488	584	10	items	item	NOUN
ftr-488	584	11	of	of	ADP
ftr-488	584	12	consumption	consumption	NOUN
ftr-488	584	13	.	.	PUNCT
ftr-488	585	1	when	when	SCONJ
ftr-488	585	2	appreciation	appreciation	NOUN
ftr-488	585	3	occurs	occur	VERB
ftr-488	585	4	,	,	PUNCT
ftr-488	585	5	the	the	DET
ftr-488	585	6	ability	ability	NOUN
ftr-488	585	7	to	to	PART
ftr-488	585	8	shift	shift	VERB
ftr-488	585	9	consumption	consumption	NOUN
ftr-488	585	10	to	to	ADP
ftr-488	585	11	another	another	DET
ftr-488	585	12	form	form	NOUN
ftr-488	585	13	seems	seem	VERB
ftr-488	585	14	to	to	PART
ftr-488	585	15	reflect	reflect	VERB
ftr-488	585	16	increased	increase	VERB
ftr-488	585	17	market	market	NOUN
ftr-488	585	18	power	power	NOUN
ftr-488	585	19	to	to	PART
ftr-488	585	20	consume	consume	VERB
ftr-488	585	21	and	and	CCONJ
ftr-488	585	22	not	not	PART
ftr-488	585	23	merely	merely	ADV
ftr-488	585	24	the	the	DET
ftr-488	585	25	level	level	NOUN
ftr-488	585	26	of	of	ADP
ftr-488	585	27	enjoyment	enjoyment	NOUN
ftr-488	585	28	from	from	ADP
ftr-488	585	29	purchases	purchase	NOUN
ftr-488	585	30	after	after	ADP
ftr-488	585	31	the	the	DET
ftr-488	585	32	fact	fact	NOUN
ftr-488	585	33	.	.	PUNCT
ftr-488	586	1	therefore	therefore	ADV
ftr-488	586	2	,	,	PUNCT
ftr-488	586	3	it	it	PRON
ftr-488	586	4	would	would	AUX
ftr-488	586	5	be	be	AUX
ftr-488	586	6	appropriate	appropriate	ADJ
ftr-488	586	7	to	to	PART
ftr-488	586	8	take	take	VERB
ftr-488	586	9	gains	gain	NOUN
ftr-488	586	10	on	on	ADP
ftr-488	586	11	consumer	consumer	NOUN
ftr-488	586	12	durables	durable	NOUN
ftr-488	586	13	into	into	ADP
ftr-488	586	14	account	account	NOUN
ftr-488	586	15	even	even	ADV
ftr-488	586	16	if	if	SCONJ
ftr-488	586	17	unrealized	unrealize	VERB
ftr-488	586	18	.	.	PUNCT
ftr-488	587	1	as	as	SCONJ
ftr-488	587	2	richard	richard	PROPN
ftr-488	587	3	a.	a.	PROPN
ftr-488	587	4	epstein	epstein	PROPN
ftr-488	587	5	has	have	AUX
ftr-488	587	6	noted	note	VERB
ftr-488	587	7	,	,	PUNCT
ftr-488	587	8	it	it	PRON
ftr-488	587	9	appears	appear	VERB
ftr-488	587	10	to	to	PART
ftr-488	587	11	be	be	AUX
ftr-488	587	12	the	the	DET
ftr-488	587	13	realization	realization	NOUN
ftr-488	587	14	requirement	requirement	NOUN
ftr-488	587	15	and	and	CCONJ
ftr-488	587	16	not	not	PART
ftr-488	587	17	the	the	DET
ftr-488	587	18	ex	ex	PROPN
ftr-488	587	19	ante	ante	NOUN
ftr-488	587	20	approach	approach	NOUN
ftr-488	587	21	that	that	PRON
ftr-488	587	22	keeps	keep	VERB
ftr-488	587	23	this	this	PRON
ftr-488	587	24	from	from	ADP
ftr-488	587	25	happening.98	happening.98	NOUN
ftr-488	587	26	this	this	DET
ftr-488	587	27	impact	impact	NOUN
ftr-488	587	28	of	of	ADP
ftr-488	587	29	the	the	DET
ftr-488	587	30	realization	realization	NOUN
ftr-488	587	31	requirement	requirement	NOUN
ftr-488	587	32	is	be	AUX
ftr-488	587	33	particularly	particularly	ADV
ftr-488	587	34	troublesome	troublesome	ADJ
ftr-488	587	35	because	because	SCONJ
ftr-488	587	36	the	the	DET
ftr-488	587	37	result	result	NOUN
ftr-488	587	38	is	be	AUX
ftr-488	587	39	exemption	exemption	NOUN
ftr-488	587	40	rather	rather	ADV
ftr-488	587	41	than	than	ADP
ftr-488	587	42	,	,	PUNCT
ftr-488	587	43	as	as	SCONJ
ftr-488	587	44	is	be	AUX
ftr-488	587	45	the	the	DET
ftr-488	587	46	usual	usual	ADJ
ftr-488	587	47	case	case	NOUN
ftr-488	587	48	,	,	PUNCT
ftr-488	587	49	deferral	deferral	ADJ
ftr-488	587	50	.	.	PUNCT
ftr-488	588	1	exemption	exemption	NOUN
ftr-488	588	2	could	could	AUX
ftr-488	588	3	extend	extend	VERB
ftr-488	588	4	to	to	PART
ftr-488	588	5	even	even	ADV
ftr-488	588	6	realized	realize	VERB
ftr-488	588	7	gains	gain	NOUN
ftr-488	588	8	under	under	ADP
ftr-488	588	9	present	present	ADJ
ftr-488	588	10	law	law	NOUN
ftr-488	588	11	.	.	PUNCT
ftr-488	589	1	because	because	SCONJ
ftr-488	589	2	we	we	PRON
ftr-488	589	3	do	do	AUX
ftr-488	589	4	not	not	PART
ftr-488	589	5	adjust	adjust	VERB
ftr-488	589	6	basis	basis	NOUN
ftr-488	589	7	for	for	ADP
ftr-488	589	8	depreciation99	depreciation99	NOUN
ftr-488	589	9	there	there	PRON
ftr-488	589	10	is	be	VERB
ftr-488	589	11	gain	gain	NOUN
ftr-488	589	12	on	on	ADP
ftr-488	589	13	sale	sale	NOUN
ftr-488	589	14	only	only	ADV
ftr-488	589	15	if	if	SCONJ
ftr-488	589	16	the	the	DET
ftr-488	589	17	selling	selling	NOUN
ftr-488	589	18	price	price	NOUN
ftr-488	589	19	exceeds	exceed	VERB
ftr-488	589	20	the	the	DET
ftr-488	589	21	original	original	ADJ
ftr-488	589	22	cost	cost	NOUN
ftr-488	589	23	.	.	PUNCT
ftr-488	590	1	apart	apart	ADV
ftr-488	590	2	from	from	ADP
ftr-488	590	3	residences	residence	NOUN
ftr-488	590	4	,	,	PUNCT
ftr-488	590	5	where	where	SCONJ
ftr-488	590	6	gains	gain	NOUN
ftr-488	590	7	are	be	AUX
ftr-488	590	8	most	most	ADV
ftr-488	590	9	often	often	ADV
ftr-488	590	10	deferred	defer	VERB
ftr-488	590	11	and	and	CCONJ
ftr-488	590	12	eventually	eventually	ADV
ftr-488	590	13	forgiven	forgive	VERB
ftr-488	590	14	,	,	PUNCT
ftr-488	590	15	and	and	CCONJ
ftr-488	590	16	art	art	NOUN
ftr-488	590	17	and	and	CCONJ
ftr-488	590	18	other	other	ADJ
ftr-488	590	19	collectibles	collectible	NOUN
ftr-488	590	20	,	,	PUNCT
ftr-488	590	21	which	which	PRON
ftr-488	590	22	generally	generally	ADV
ftr-488	590	23	do	do	AUX
ftr-488	590	24	not	not	PART
ftr-488	590	25	depreciate	depreciate	VERB
ftr-488	590	26	,	,	PUNCT
ftr-488	590	27	appreciation	appreciation	NOUN
ftr-488	590	28	over	over	ADP
ftr-488	590	29	the	the	DET
ftr-488	590	30	original	original	ADJ
ftr-488	590	31	cost	cost	NOUN
ftr-488	590	32	with	with	ADP
ftr-488	590	33	respect	respect	NOUN
ftr-488	590	34	to	to	ADP
ftr-488	590	35	consumer	consumer	NOUN
ftr-488	590	36	items	item	NOUN
ftr-488	590	37	would	would	AUX
ftr-488	590	38	be	be	AUX
ftr-488	590	39	extremely	extremely	ADV
ftr-488	590	40	rare	rare	ADJ
ftr-488	590	41	.	.	PUNCT
ftr-488	591	1	but	but	CCONJ
ftr-488	591	2	,	,	PUNCT
ftr-488	591	3	if	if	SCONJ
ftr-488	591	4	we	we	PRON
ftr-488	591	5	adjusted	adjust	VERB
ftr-488	591	6	basis	basis	NOUN
ftr-488	591	7	for	for	ADP
ftr-488	591	8	depreciation	depreciation	NOUN
ftr-488	591	9	,	,	PUNCT
ftr-488	591	10	which	which	PRON
ftr-488	591	11	we	we	PRON
ftr-488	591	12	should	should	AUX
ftr-488	591	13	do	do	VERB
ftr-488	591	14	whether	whether	SCONJ
ftr-488	591	15	or	or	CCONJ
ftr-488	591	16	not	not	PART
ftr-488	591	17	depreciation	depreciation	NOUN
ftr-488	591	18	is	be	AUX
ftr-488	591	19	deductible	deductible	ADJ
ftr-488	591	20	,	,	PUNCT
ftr-488	591	21	gains	gain	NOUN
ftr-488	591	22	upon	upon	SCONJ
ftr-488	591	23	sale	sale	NOUN
ftr-488	591	24	would	would	AUX
ftr-488	591	25	be	be	AUX
ftr-488	591	26	more	more	ADV
ftr-488	591	27	common	common	ADJ
ftr-488	591	28	.	.	PUNCT
ftr-488	592	1	apparent	apparent	ADJ
ftr-488	592	2	gain	gain	NOUN
ftr-488	592	3	would	would	AUX
ftr-488	592	4	reflect	reflect	VERB
ftr-488	592	5	not	not	PART
ftr-488	592	6	only	only	ADV
ftr-488	592	7	changes	change	NOUN
ftr-488	592	8	in	in	ADP
ftr-488	592	9	market	market	NOUN
ftr-488	592	10	price	price	NOUN
ftr-488	592	11	but	but	CCONJ
ftr-488	592	12	such	such	ADJ
ftr-488	592	13	variables	variable	NOUN
ftr-488	592	14	as	as	ADV
ftr-488	592	15	better	well	ADJ
ftr-488	592	16	than	than	ADP
ftr-488	592	17	average	average	ADJ
ftr-488	592	18	quality	quality	NOUN
ftr-488	592	19	or	or	CCONJ
ftr-488	592	20	lower	low	ADJ
ftr-488	592	21	than	than	ADP
ftr-488	592	22	average	average	ADJ
ftr-488	592	23	wear	wear	NOUN
ftr-488	592	24	.	.	PUNCT
ftr-488	593	1	"	"	PUNCT
ftr-488	593	2	°	°	PROPN
ftr-488	593	3	in	in	ADP
ftr-488	593	4	the	the	DET
ftr-488	593	5	latter	latter	ADJ
ftr-488	593	6	case	case	NOUN
ftr-488	593	7	,	,	PUNCT
ftr-488	593	8	however	however	ADV
ftr-488	593	9	,	,	PUNCT
ftr-488	593	10	if	if	SCONJ
ftr-488	593	11	depreciation	depreciation	NOUN
ftr-488	593	12	were	be	AUX
ftr-488	593	13	properly	properly	ADV
ftr-488	593	14	measured	measure	VERB
ftr-488	593	15	,	,	PUNCT
ftr-488	593	16	there	there	PRON
ftr-488	593	17	would	would	AUX
ftr-488	593	18	be	be	AUX
ftr-488	593	19	no	no	DET
ftr-488	593	20	gain	gain	NOUN
ftr-488	593	21	to	to	PART
ftr-488	593	22	report	report	VERB
ftr-488	593	23	.	.	PUNCT
ftr-488	594	1	for	for	ADP
ftr-488	594	2	example	example	NOUN
ftr-488	594	3	,	,	PUNCT
ftr-488	594	4	assume	assume	VERB
ftr-488	594	5	agnes	agnes	PROPN
ftr-488	594	6	's	's	PART
ftr-488	594	7	automobile	automobile	NOUN
ftr-488	594	8	costs	cost	VERB
ftr-488	594	9	$	$	SYM
ftr-488	594	10	10,000	10,000	NUM
ftr-488	594	11	,	,	PUNCT
ftr-488	594	12	should	should	AUX
ftr-488	594	13	normally	normally	ADV
ftr-488	594	14	last	last	VERB
ftr-488	594	15	five	five	NUM
ftr-488	594	16	years	year	NOUN
ftr-488	594	17	and	and	CCONJ
ftr-488	594	18	decline	decline	VERB
ftr-488	594	19	in	in	ADP
ftr-488	594	20	value	value	NOUN
ftr-488	594	21	at	at	ADP
ftr-488	594	22	the	the	DET
ftr-488	594	23	rate	rate	NOUN
ftr-488	594	24	of	of	ADP
ftr-488	594	25	$	$	SYM
ftr-488	594	26	2,000	2,000	NUM
ftr-488	594	27	a	a	DET
ftr-488	594	28	year	year	NOUN
ftr-488	594	29	.	.	PUNCT
ftr-488	595	1	after	after	ADP
ftr-488	595	2	three	three	NUM
ftr-488	595	3	years	year	NOUN
ftr-488	595	4	of	of	ADP
ftr-488	595	5	use	use	NOUN
ftr-488	595	6	agnes	agnes	PROPN
ftr-488	595	7	sells	sell	VERB
ftr-488	595	8	her	her	PRON
ftr-488	595	9	car	car	NOUN
ftr-488	595	10	for	for	ADP
ftr-488	595	11	$	$	SYM
ftr-488	595	12	5,000	5,000	NUM
ftr-488	595	13	or	or	CCONJ
ftr-488	595	14	$	$	SYM
ftr-488	595	15	1,000	1,000	NUM
ftr-488	595	16	above	above	ADP
ftr-488	595	17	the	the	DET
ftr-488	595	18	depreciated	depreciate	VERB
ftr-488	595	19	basis	basis	NOUN
ftr-488	595	20	of	of	ADP
ftr-488	595	21	$	$	SYM
ftr-488	595	22	4,000	4,000	NUM
ftr-488	595	23	.	.	PUNCT
ftr-488	596	1	the	the	DET
ftr-488	596	2	gain	gain	NOUN
ftr-488	596	3	could	could	AUX
ftr-488	596	4	reflect	reflect	VERB
ftr-488	596	5	a	a	DET
ftr-488	596	6	rise	rise	NOUN
ftr-488	596	7	in	in	ADP
ftr-488	596	8	market	market	NOUN
ftr-488	596	9	value	value	NOUN
ftr-488	596	10	(	(	PUNCT
ftr-488	596	11	overall	overall	ADJ
ftr-488	596	12	good	good	ADJ
ftr-488	596	13	quality	quality	NOUN
ftr-488	596	14	)	)	PUNCT
ftr-488	596	15	for	for	ADP
ftr-488	596	16	automobiles	automobile	NOUN
ftr-488	596	17	of	of	ADP
ftr-488	596	18	that	that	DET
ftr-488	596	19	vintage	vintage	NOUN
ftr-488	596	20	,	,	PUNCT
ftr-488	596	21	recognition	recognition	NOUN
ftr-488	596	22	,	,	PUNCT
ftr-488	596	23	based	base	VERB
ftr-488	596	24	on	on	ADP
ftr-488	596	25	repair	repair	NOUN
ftr-488	596	26	record	record	NOUN
ftr-488	596	27	or	or	CCONJ
ftr-488	596	28	otherwise	otherwise	ADV
ftr-488	596	29	,	,	PUNCT
ftr-488	596	30	that	that	SCONJ
ftr-488	596	31	agnes	agnes	PROPN
ftr-488	596	32	owns	own	VERB
ftr-488	596	33	a	a	DET
ftr-488	596	34	better	well	ADJ
ftr-488	596	35	97	97	NUM
ftr-488	596	36	.	.	PUNCT
ftr-488	597	1	joseph	joseph	PROPN
ftr-488	597	2	a.	a.	PROPN
ftr-488	597	3	pechman	pechman	PROPN
ftr-488	597	4	,	,	PUNCT
ftr-488	597	5	the	the	DET
ftr-488	597	6	brookings	brookings	PROPN
ftr-488	597	7	institution	institution	NOUN
ftr-488	597	8	,	,	PUNCT
ftr-488	597	9	what	what	PRON
ftr-488	597	10	should	should	AUX
ftr-488	597	11	be	be	AUX
ftr-488	597	12	taxed	tax	VERB
ftr-488	597	13	:	:	PUNCT
ftr-488	597	14	income	income	NOUN
ftr-488	597	15	or	or	CCONJ
ftr-488	597	16	expenditure	expenditure	NOUN
ftr-488	597	17	?	?	PUNCT
ftr-488	598	1	94	94	NUM
ftr-488	598	2	(	(	PUNCT
ftr-488	598	3	ed	ed	NOUN
ftr-488	598	4	.	.	PROPN
ftr-488	598	5	,	,	PUNCT
ftr-488	598	6	1980	1980	NUM
ftr-488	598	7	)	)	PUNCT
ftr-488	598	8	.	.	PUNCT
ftr-488	599	1	98	98	NUM
ftr-488	599	2	.	.	PUNCT
ftr-488	599	3	richard	richard	PROPN
ftr-488	599	4	a.	a.	PROPN
ftr-488	599	5	epstein	epstein	PROPN
ftr-488	599	6	,	,	PUNCT
ftr-488	599	7	the	the	DET
ftr-488	599	8	consumption	consumption	NOUN
ftr-488	599	9	and	and	CCONJ
ftr-488	599	10	loss	loss	NOUN
ftr-488	599	11	of	of	ADP
ftr-488	599	12	personal	personal	ADJ
ftr-488	599	13	property	property	NOUN
ftr-488	599	14	under	under	ADP
ftr-488	599	15	the	the	DET
ftr-488	599	16	internal	internal	ADJ
ftr-488	599	17	revenue	revenue	NOUN
ftr-488	599	18	code	code	NOUN
ftr-488	599	19	,	,	PUNCT
ftr-488	599	20	23	23	NUM
ftr-488	599	21	stan	stan	PROPN
ftr-488	599	22	.	.	PUNCT
ftr-488	600	1	l.	l.	PROPN
ftr-488	600	2	rev	rev	PROPN
ftr-488	600	3	.	.	PROPN
ftr-488	600	4	454	454	NUM
ftr-488	600	5	,	,	PUNCT
ftr-488	600	6	457	457	NUM
ftr-488	600	7	(	(	PUNCT
ftr-488	600	8	1971	1971	NUM
ftr-488	600	9	)	)	PUNCT
ftr-488	600	10	.	.	PUNCT
ftr-488	601	1	99	99	NUM
ftr-488	601	2	.	.	PUNCT
ftr-488	602	1	irc	irc	PROPN
ftr-488	602	2	§	§	PROPN
ftr-488	602	3	167	167	NUM
ftr-488	602	4	.	.	PUNCT
ftr-488	602	5	100	100	NUM
ftr-488	602	6	.	.	PUNCT
ftr-488	603	1	see	see	VERB
ftr-488	603	2	graetz	graetz	PROPN
ftr-488	603	3	,	,	PUNCT
ftr-488	603	4	supra	supra	PROPN
ftr-488	603	5	note	note	NOUN
ftr-488	603	6	95	95	NUM
ftr-488	603	7	,	,	PUNCT
ftr-488	603	8	at	at	ADP
ftr-488	603	9	1617	1617	NUM
ftr-488	603	10	.	.	PUNCT
ftr-488	604	1	[	[	X
ftr-488	604	2	vol	vol	NOUN
ftr-488	604	3	1:1	1:1	NUM
ftr-488	604	4	valting	valte	VERB
ftr-488	604	5	personal	personal	ADJ
ftr-488	604	6	consumption	consumption	NOUN
ftr-488	604	7	than	than	ADP
ftr-488	604	8	average	average	ADJ
ftr-488	604	9	car,'0	car,'0	NOUN
ftr-488	604	10	'	'	PUNCT
ftr-488	604	11	or	or	CCONJ
ftr-488	604	12	merely	merely	ADV
ftr-488	604	13	the	the	DET
ftr-488	604	14	fact	fact	NOUN
ftr-488	604	15	that	that	SCONJ
ftr-488	604	16	agnes	agnes	PROPN
ftr-488	604	17	has	have	AUX
ftr-488	604	18	driven	drive	VERB
ftr-488	604	19	fewer	few	ADJ
ftr-488	604	20	than	than	ADP
ftr-488	604	21	average	average	ADJ
ftr-488	604	22	miles	mile	NOUN
ftr-488	604	23	.	.	PUNCT
ftr-488	605	1	if	if	SCONJ
ftr-488	605	2	,	,	PUNCT
ftr-488	605	3	however	however	ADV
ftr-488	605	4	,	,	PUNCT
ftr-488	605	5	depreciation	depreciation	NOUN
ftr-488	605	6	in	in	ADP
ftr-488	605	7	the	the	DET
ftr-488	605	8	value	value	NOUN
ftr-488	605	9	of	of	ADP
ftr-488	605	10	an	an	DET
ftr-488	605	11	automobile	automobile	NOUN
ftr-488	605	12	reflects	reflect	VERB
ftr-488	605	13	not	not	PART
ftr-488	605	14	only	only	ADV
ftr-488	605	15	the	the	DET
ftr-488	605	16	period	period	NOUN
ftr-488	605	17	of	of	ADP
ftr-488	605	18	ownership	ownership	NOUN
ftr-488	605	19	but	but	CCONJ
ftr-488	605	20	also	also	ADV
ftr-488	605	21	the	the	DET
ftr-488	605	22	level	level	NOUN
ftr-488	605	23	of	of	ADP
ftr-488	605	24	use	use	NOUN
ftr-488	605	25	and	and	CCONJ
ftr-488	605	26	care	care	NOUN
ftr-488	605	27	,	,	PUNCT
ftr-488	605	28	in	in	ADP
ftr-488	605	29	the	the	DET
ftr-488	605	30	last	last	ADJ
ftr-488	605	31	case	case	NOUN
ftr-488	605	32	the	the	DET
ftr-488	605	33	adjusted	adjusted	ADJ
ftr-488	605	34	basis	basis	NOUN
ftr-488	605	35	of	of	ADP
ftr-488	605	36	agnes	agnes	PROPN
ftr-488	605	37	's	's	PART
ftr-488	605	38	automobile	automobile	NOUN
ftr-488	605	39	should	should	AUX
ftr-488	605	40	not	not	PART
ftr-488	605	41	be	be	AUX
ftr-488	605	42	$	$	SYM
ftr-488	605	43	4,000	4,000	NUM
ftr-488	605	44	but	but	CCONJ
ftr-488	605	45	rather	rather	ADV
ftr-488	605	46	should	should	AUX
ftr-488	605	47	be	be	AUX
ftr-488	605	48	$	$	SYM
ftr-488	605	49	5,000	5,000	NUM
ftr-488	605	50	to	to	PART
ftr-488	605	51	indicate	indicate	VERB
ftr-488	605	52	that	that	DET
ftr-488	605	53	depreciation	depreciation	NOUN
ftr-488	605	54	over	over	ADP
ftr-488	605	55	the	the	DET
ftr-488	605	56	three	three	NUM
ftr-488	605	57	years	year	NOUN
ftr-488	605	58	of	of	ADP
ftr-488	605	59	use	use	NOUN
ftr-488	605	60	was	be	AUX
ftr-488	605	61	less	less	ADJ
ftr-488	605	62	than	than	ADP
ftr-488	605	63	the	the	DET
ftr-488	605	64	$	$	SYM
ftr-488	605	65	6,000	6,000	NUM
ftr-488	605	66	expected	expect	VERB
ftr-488	605	67	.	.	PUNCT
ftr-488	606	1	put	put	VERB
ftr-488	606	2	another	another	DET
ftr-488	606	3	way	way	NOUN
ftr-488	606	4	,	,	PUNCT
ftr-488	606	5	agnes	agnes	PROPN
ftr-488	606	6	did	do	AUX
ftr-488	606	7	not	not	PART
ftr-488	606	8	get	get	VERB
ftr-488	606	9	60	60	NUM
ftr-488	606	10	%	%	NOUN
ftr-488	606	11	of	of	ADP
ftr-488	606	12	the	the	DET
ftr-488	606	13	expected	expect	VERB
ftr-488	606	14	use	use	NOUN
ftr-488	606	15	of	of	ADP
ftr-488	606	16	the	the	DET
ftr-488	606	17	automobile	automobile	NOUN
ftr-488	606	18	over	over	ADP
ftr-488	606	19	the	the	DET
ftr-488	606	20	three	three	NUM
ftr-488	606	21	years	year	NOUN
ftr-488	606	22	that	that	SCONJ
ftr-488	606	23	she	she	PRON
ftr-488	606	24	owned	own	VERB
ftr-488	606	25	it	it	PRON
ftr-488	606	26	;	;	PUNCT
ftr-488	606	27	more	more	ADJ
ftr-488	606	28	than	than	ADP
ftr-488	606	29	40	40	NUM
ftr-488	606	30	%	%	NOUN
ftr-488	606	31	was	be	AUX
ftr-488	606	32	saved	save	VERB
ftr-488	606	33	for	for	ADP
ftr-488	606	34	the	the	DET
ftr-488	606	35	future	future	NOUN
ftr-488	606	36	.	.	PUNCT
ftr-488	607	1	she	she	PRON
ftr-488	607	2	had	have	VERB
ftr-488	607	3	only	only	ADV
ftr-488	607	4	$	$	SYM
ftr-488	607	5	5,000	5,000	NUM
ftr-488	607	6	of	of	ADP
ftr-488	607	7	use	use	NOUN
ftr-488	607	8	and	and	CCONJ
ftr-488	607	9	$	$	SYM
ftr-488	607	10	5,000	5,000	NUM
ftr-488	607	11	of	of	ADP
ftr-488	607	12	cash	cash	NOUN
ftr-488	607	13	from	from	ADP
ftr-488	607	14	her	her	PRON
ftr-488	607	15	original	original	ADJ
ftr-488	607	16	$	$	SYM
ftr-488	607	17	10,000	10,000	NUM
ftr-488	607	18	expenditure	expenditure	NOUN
ftr-488	607	19	,	,	PUNCT
ftr-488	607	20	and	and	CCONJ
ftr-488	607	21	consequently	consequently	ADV
ftr-488	607	22	she	she	PRON
ftr-488	607	23	had	have	VERB
ftr-488	607	24	no	no	PRON
ftr-488	607	25	gain.102	gain.102	ADP
ftr-488	607	26	professor	professor	NOUN
ftr-488	607	27	epstein	epstein	NOUN
ftr-488	607	28	recommended	recommend	VERB
ftr-488	607	29	allowance	allowance	NOUN
ftr-488	607	30	for	for	ADP
ftr-488	607	31	losses	loss	NOUN
ftr-488	607	32	as	as	ADV
ftr-488	607	33	well	well	ADV
ftr-488	607	34	as	as	ADP
ftr-488	607	35	taxation	taxation	NOUN
ftr-488	607	36	of	of	ADP
ftr-488	607	37	gains	gain	NOUN
ftr-488	607	38	on	on	ADP
ftr-488	607	39	transfers	transfer	NOUN
ftr-488	607	40	of	of	ADP
ftr-488	607	41	consumer	consumer	NOUN
ftr-488	607	42	durables	durable	NOUN
ftr-488	607	43	and	and	CCONJ
ftr-488	607	44	residences	residence	NOUN
ftr-488	607	45	(	(	PUNCT
ftr-488	607	46	after	after	ADP
ftr-488	607	47	properly	properly	ADV
ftr-488	607	48	adjusting	adjust	VERB
ftr-488	607	49	basis	basis	NOUN
ftr-488	607	50	for	for	ADP
ftr-488	607	51	depreciation	depreciation	NOUN
ftr-488	607	52	)	)	PUNCT
ftr-488	607	53	.	.	PUNCT
ftr-488	607	54	'	'	PUNCT
ftr-488	608	1	whether	whether	SCONJ
ftr-488	608	2	allowing	allow	VERB
ftr-488	608	3	a	a	DET
ftr-488	608	4	loss	loss	NOUN
ftr-488	608	5	is	be	AUX
ftr-488	608	6	appropriate	appropriate	ADJ
ftr-488	608	7	would	would	AUX
ftr-488	608	8	again	again	ADV
ftr-488	608	9	seem	seem	VERB
ftr-488	608	10	to	to	PART
ftr-488	608	11	depend	depend	VERB
ftr-488	608	12	on	on	ADP
ftr-488	608	13	the	the	DET
ftr-488	608	14	reason	reason	NOUN
ftr-488	608	15	why	why	SCONJ
ftr-488	608	16	the	the	DET
ftr-488	608	17	loss	loss	NOUN
ftr-488	608	18	was	be	AUX
ftr-488	608	19	incurred	incur	VERB
ftr-488	608	20	.	.	PUNCT
ftr-488	609	1	,'t	,'t	PUNCT
ftr-488	609	2	in	in	ADP
ftr-488	609	3	addition	addition	NOUN
ftr-488	609	4	to	to	ADP
ftr-488	609	5	the	the	DET
ftr-488	609	6	possibility	possibility	NOUN
ftr-488	609	7	of	of	ADP
ftr-488	609	8	a	a	DET
ftr-488	609	9	decline	decline	NOUN
ftr-488	609	10	in	in	ADP
ftr-488	609	11	market	market	NOUN
ftr-488	609	12	value	value	NOUN
ftr-488	609	13	for	for	ADP
ftr-488	609	14	automobiles	automobile	NOUN
ftr-488	609	15	of	of	ADP
ftr-488	609	16	that	that	DET
ftr-488	609	17	vintage	vintage	NOUN
ftr-488	609	18	,	,	PUNCT
ftr-488	609	19	a	a	DET
ftr-488	609	20	loss	loss	NOUN
ftr-488	609	21	could	could	AUX
ftr-488	609	22	reflect	reflect	VERB
ftr-488	609	23	the	the	DET
ftr-488	609	24	fact	fact	NOUN
ftr-488	609	25	that	that	SCONJ
ftr-488	609	26	the	the	DET
ftr-488	609	27	car	car	NOUN
ftr-488	609	28	had	have	AUX
ftr-488	609	29	been	be	AUX
ftr-488	609	30	damaged	damage	VERB
ftr-488	609	31	in	in	ADP
ftr-488	609	32	an	an	DET
ftr-488	609	33	accident	accident	NOUN
ftr-488	609	34	or	or	CCONJ
ftr-488	609	35	is	be	AUX
ftr-488	609	36	known	know	VERB
ftr-488	609	37	to	to	PART
ftr-488	609	38	have	have	AUX
ftr-488	609	39	suffered	suffer	VERB
ftr-488	609	40	above	above	ADP
ftr-488	609	41	average	average	ADJ
ftr-488	609	42	repairs	repair	NOUN
ftr-488	609	43	or	or	CCONJ
ftr-488	609	44	just	just	ADV
ftr-488	609	45	is	be	AUX
ftr-488	609	46	not	not	PART
ftr-488	609	47	running	run	VERB
ftr-488	609	48	as	as	ADV
ftr-488	609	49	well	well	ADV
ftr-488	609	50	as	as	SCONJ
ftr-488	609	51	it	it	PRON
ftr-488	609	52	should	should	AUX
ftr-488	609	53	.	.	PUNCT
ftr-488	610	1	all	all	DET
ftr-488	610	2	these	these	DET
ftr-488	610	3	events	event	NOUN
ftr-488	610	4	could	could	AUX
ftr-488	610	5	reflect	reflect	VERB
ftr-488	610	6	additional	additional	ADJ
ftr-488	610	7	consumption	consumption	NOUN
ftr-488	610	8	on	on	ADP
ftr-488	610	9	the	the	DET
ftr-488	610	10	part	part	NOUN
ftr-488	610	11	of	of	ADP
ftr-488	610	12	agnes	agne	NOUN
ftr-488	610	13	from	from	ADP
ftr-488	610	14	more	more	ADJ
ftr-488	610	15	than	than	ADP
ftr-488	610	16	average	average	ADJ
ftr-488	610	17	mileage	mileage	NOUN
ftr-488	610	18	or	or	CCONJ
ftr-488	610	19	from	from	ADP
ftr-488	610	20	a	a	DET
ftr-488	610	21	style	style	NOUN
ftr-488	610	22	of	of	ADP
ftr-488	610	23	driving	driving	NOUN
ftr-488	610	24	or	or	CCONJ
ftr-488	610	25	of	of	ADP
ftr-488	610	26	care	care	NOUN
ftr-488	610	27	for	for	ADP
ftr-488	610	28	the	the	DET
ftr-488	610	29	car	car	NOUN
ftr-488	610	30	(	(	PUNCT
ftr-488	610	31	leaving	leave	VERB
ftr-488	610	32	more	more	ADJ
ftr-488	610	33	time	time	NOUN
ftr-488	610	34	for	for	ADP
ftr-488	610	35	other	other	ADJ
ftr-488	610	36	101	101	NUM
ftr-488	610	37	.	.	PUNCT
ftr-488	611	1	it	it	PRON
ftr-488	611	2	is	be	AUX
ftr-488	611	3	unlikely	unlikely	ADJ
ftr-488	611	4	that	that	SCONJ
ftr-488	611	5	the	the	DET
ftr-488	611	6	used	used	ADJ
ftr-488	611	7	car	car	NOUN
ftr-488	611	8	market	market	NOUN
ftr-488	611	9	would	would	AUX
ftr-488	611	10	recognize	recognize	VERB
ftr-488	611	11	agnes	agnes	PROPN
ftr-488	611	12	's	's	PART
ftr-488	611	13	better	well	ADJ
ftr-488	611	14	than	than	ADP
ftr-488	611	15	average	average	ADJ
ftr-488	611	16	car	car	NOUN
ftr-488	611	17	.	.	PUNCT
ftr-488	612	1	because	because	SCONJ
ftr-488	612	2	fraud	fraud	NOUN
ftr-488	612	3	often	often	ADV
ftr-488	612	4	goes	go	VERB
ftr-488	612	5	undetected	undetecte	VERB
ftr-488	612	6	in	in	ADP
ftr-488	612	7	the	the	DET
ftr-488	612	8	used	use	VERB
ftr-488	612	9	car	car	NOUN
ftr-488	612	10	market	market	NOUN
ftr-488	612	11	,	,	PUNCT
ftr-488	612	12	consumers	consumer	NOUN
ftr-488	612	13	can	can	AUX
ftr-488	612	14	not	not	PART
ftr-488	612	15	differentiate	differentiate	VERB
ftr-488	612	16	between	between	ADP
ftr-488	612	17	good	good	ADJ
ftr-488	612	18	and	and	CCONJ
ftr-488	612	19	bad	bad	ADJ
ftr-488	612	20	cars	car	NOUN
ftr-488	612	21	.	.	PUNCT
ftr-488	613	1	thus	thus	ADV
ftr-488	613	2	,	,	PUNCT
ftr-488	613	3	the	the	DET
ftr-488	613	4	rational	rational	ADJ
ftr-488	613	5	consumer	consumer	NOUN
ftr-488	613	6	assumes	assume	VERB
ftr-488	613	7	that	that	SCONJ
ftr-488	613	8	all	all	DET
ftr-488	613	9	cars	car	NOUN
ftr-488	613	10	are	be	AUX
ftr-488	613	11	of	of	ADP
ftr-488	613	12	average	average	ADJ
ftr-488	613	13	quality	quality	NOUN
ftr-488	613	14	,	,	PUNCT
ftr-488	613	15	and	and	CCONJ
ftr-488	613	16	the	the	DET
ftr-488	613	17	seller	seller	NOUN
ftr-488	613	18	,	,	PUNCT
ftr-488	613	19	without	without	ADP
ftr-488	613	20	a	a	DET
ftr-488	613	21	method	method	NOUN
ftr-488	613	22	of	of	ADP
ftr-488	613	23	proving	prove	VERB
ftr-488	613	24	the	the	DET
ftr-488	613	25	superior	superior	ADJ
ftr-488	613	26	quality	quality	NOUN
ftr-488	613	27	of	of	ADP
ftr-488	613	28	his	his	PRON
ftr-488	613	29	automobile	automobile	NOUN
ftr-488	613	30	,	,	PUNCT
ftr-488	613	31	has	have	VERB
ftr-488	613	32	little	little	ADJ
ftr-488	613	33	choice	choice	NOUN
ftr-488	613	34	but	but	SCONJ
ftr-488	613	35	to	to	PART
ftr-488	613	36	ask	ask	VERB
ftr-488	613	37	the	the	DET
ftr-488	613	38	average	average	ADJ
ftr-488	613	39	price	price	NOUN
ftr-488	613	40	for	for	ADP
ftr-488	613	41	the	the	DET
ftr-488	613	42	car	car	NOUN
ftr-488	613	43	.	.	PUNCT
ftr-488	614	1	eventually	eventually	ADV
ftr-488	614	2	,	,	PUNCT
ftr-488	614	3	better	well	ADJ
ftr-488	614	4	than	than	ADP
ftr-488	614	5	average	average	ADJ
ftr-488	614	6	cars	car	NOUN
ftr-488	614	7	will	will	AUX
ftr-488	614	8	not	not	PART
ftr-488	614	9	be	be	AUX
ftr-488	614	10	available	available	ADJ
ftr-488	614	11	in	in	ADP
ftr-488	614	12	the	the	DET
ftr-488	614	13	market	market	NOUN
ftr-488	614	14	,	,	PUNCT
ftr-488	614	15	the	the	DET
ftr-488	614	16	average	average	ADJ
ftr-488	614	17	quality	quality	NOUN
ftr-488	614	18	will	will	AUX
ftr-488	614	19	decline	decline	VERB
ftr-488	614	20	,	,	PUNCT
ftr-488	614	21	and	and	CCONJ
ftr-488	614	22	the	the	DET
ftr-488	614	23	price	price	NOUN
ftr-488	614	24	which	which	PRON
ftr-488	614	25	consumers	consumer	NOUN
ftr-488	614	26	are	be	AUX
ftr-488	614	27	willing	willing	ADJ
ftr-488	614	28	to	to	PART
ftr-488	614	29	pay	pay	VERB
ftr-488	614	30	for	for	ADP
ftr-488	614	31	a	a	DET
ftr-488	614	32	car	car	NOUN
ftr-488	614	33	of	of	ADP
ftr-488	614	34	unknown	unknown	ADJ
ftr-488	614	35	quality	quality	NOUN
ftr-488	614	36	will	will	AUX
ftr-488	614	37	be	be	AUX
ftr-488	614	38	reduced	reduce	VERB
ftr-488	614	39	.	.	PUNCT
ftr-488	615	1	the	the	DET
ftr-488	615	2	cycle	cycle	NOUN
ftr-488	615	3	will	will	AUX
ftr-488	615	4	repeat	repeat	VERB
ftr-488	615	5	itself	itself	PRON
ftr-488	615	6	driving	drive	VERB
ftr-488	615	7	owners	owner	NOUN
ftr-488	615	8	of	of	ADP
ftr-488	615	9	average	average	ADJ
ftr-488	615	10	quality	quality	NOUN
ftr-488	615	11	cars	car	NOUN
ftr-488	615	12	out	out	ADP
ftr-488	615	13	of	of	ADP
ftr-488	615	14	the	the	DET
ftr-488	615	15	market	market	NOUN
ftr-488	615	16	.	.	PUNCT
ftr-488	616	1	david	david	PROPN
ftr-488	616	2	m.	m.	PROPN
ftr-488	616	3	green	green	PROPN
ftr-488	616	4	.	.	PUNCT
ftr-488	617	1	comment	comment	NOUN
ftr-488	617	2	,	,	PUNCT
ftr-488	617	3	due	due	ADJ
ftr-488	617	4	diligence	diligence	NOUN
ftr-488	617	5	under	under	ADP
ftr-488	617	6	rule	rule	NOUN
ftr-488	617	7	415	415	NUM
ftr-488	617	8	:	:	PUNCT
ftr-488	617	9	is	be	AUX
ftr-488	617	10	the	the	DET
ftr-488	617	11	insurance	insurance	NOUN
ftr-488	617	12	worth	worth	ADJ
ftr-488	617	13	the	the	DET
ftr-488	617	14	premium	premium	NOUN
ftr-488	617	15	?	?	PUNCT
ftr-488	617	16	,	,	PUNCT
ftr-488	617	17	38	38	NUM
ftr-488	617	18	emory	emory	PROPN
ftr-488	617	19	lj	lj	PROPN
ftr-488	617	20	.	.	PROPN
ftr-488	617	21	793	793	NUM
ftr-488	617	22	,	,	PUNCT
ftr-488	617	23	818	818	NUM
ftr-488	617	24	(	(	PUNCT
ftr-488	617	25	1989	1989	NUM
ftr-488	617	26	)	)	PUNCT
ftr-488	617	27	.	.	PUNCT
ftr-488	618	1	see	see	VERB
ftr-488	618	2	generally	generally	ADV
ftr-488	618	3	akerlof	akerlof	ADJ
ftr-488	618	4	,	,	PUNCT
ftr-488	618	5	supra	supra	PROPN
ftr-488	618	6	note	note	NOUN
ftr-488	618	7	4	4	NUM
ftr-488	618	8	.	.	NOUN
ftr-488	618	9	102	102	NUM
ftr-488	618	10	.	.	PUNCT
ftr-488	619	1	if	if	SCONJ
ftr-488	619	2	the	the	DET
ftr-488	619	3	reduction	reduction	NOUN
ftr-488	619	4	in	in	ADP
ftr-488	619	5	the	the	DET
ftr-488	619	6	rate	rate	NOUN
ftr-488	619	7	of	of	ADP
ftr-488	619	8	depreciation	depreciation	NOUN
ftr-488	619	9	is	be	AUX
ftr-488	619	10	due	due	ADJ
ftr-488	619	11	to	to	ADP
ftr-488	619	12	diligent	diligent	ADJ
ftr-488	619	13	care	care	NOUN
ftr-488	619	14	and	and	CCONJ
ftr-488	619	15	use	use	NOUN
ftr-488	619	16	,	,	PUNCT
ftr-488	619	17	it	it	PRON
ftr-488	619	18	may	may	AUX
ftr-488	619	19	be	be	AUX
ftr-488	619	20	reflected	reflect	VERB
ftr-488	619	21	by	by	ADP
ftr-488	619	22	maintenance	maintenance	NOUN
ftr-488	619	23	expenditures	expenditure	NOUN
ftr-488	619	24	.	.	PUNCT
ftr-488	620	1	this	this	PRON
ftr-488	620	2	is	be	AUX
ftr-488	620	3	not	not	PART
ftr-488	620	4	to	to	PART
ftr-488	620	5	suggest	suggest	VERB
ftr-488	620	6	that	that	SCONJ
ftr-488	620	7	depreciation	depreciation	NOUN
ftr-488	620	8	charged	charge	VERB
ftr-488	620	9	should	should	AUX
ftr-488	620	10	be	be	AUX
ftr-488	620	11	directly	directly	ADV
ftr-488	620	12	related	relate	VERB
ftr-488	620	13	to	to	ADP
ftr-488	620	14	maintenance	maintenance	NOUN
ftr-488	620	15	costs	cost	NOUN
ftr-488	620	16	.	.	PUNCT
ftr-488	621	1	large	large	ADJ
ftr-488	621	2	repair	repair	NOUN
ftr-488	621	3	records	record	NOUN
ftr-488	621	4	could	could	AUX
ftr-488	621	5	reflect	reflect	AUX
ftr-488	621	6	accelerated	accelerate	VERB
ftr-488	621	7	wear	wear	NOUN
ftr-488	621	8	and	and	CCONJ
ftr-488	621	9	tear	tear	VERB
ftr-488	621	10	,	,	PUNCT
ftr-488	621	11	not	not	PART
ftr-488	621	12	prevention	prevention	NOUN
ftr-488	621	13	of	of	ADP
ftr-488	621	14	depreciation	depreciation	NOUN
ftr-488	621	15	.	.	PUNCT
ftr-488	622	1	in	in	ADP
ftr-488	622	2	the	the	DET
ftr-488	622	3	absence	absence	NOUN
ftr-488	622	4	of	of	ADP
ftr-488	622	5	a	a	DET
ftr-488	622	6	method	method	NOUN
ftr-488	622	7	to	to	PART
ftr-488	622	8	distinguish	distinguish	VERB
ftr-488	622	9	between	between	ADP
ftr-488	622	10	expenditures	expenditure	NOUN
ftr-488	622	11	made	make	VERB
ftr-488	622	12	to	to	PART
ftr-488	622	13	prevent	prevent	VERB
ftr-488	622	14	depreciation	depreciation	NOUN
ftr-488	622	15	and	and	CCONJ
ftr-488	622	16	those	those	PRON
ftr-488	622	17	made	make	VERB
ftr-488	622	18	because	because	SCONJ
ftr-488	622	19	of	of	ADP
ftr-488	622	20	depreciation	depreciation	NOUN
ftr-488	622	21	,	,	PUNCT
ftr-488	622	22	there	there	PRON
ftr-488	622	23	may	may	AUX
ftr-488	622	24	be	be	AUX
ftr-488	622	25	no	no	DET
ftr-488	622	26	objective	objective	ADJ
ftr-488	622	27	measurement	measurement	NOUN
ftr-488	622	28	other	other	ADJ
ftr-488	622	29	than	than	ADP
ftr-488	622	30	mileage	mileage	NOUN
ftr-488	622	31	(	(	PUNCT
ftr-488	622	32	which	which	PRON
ftr-488	622	33	would	would	AUX
ftr-488	622	34	not	not	PART
ftr-488	622	35	be	be	AUX
ftr-488	622	36	entirely	entirely	ADV
ftr-488	622	37	accurate	accurate	ADJ
ftr-488	622	38	)	)	PUNCT
ftr-488	622	39	to	to	PART
ftr-488	622	40	adjust	adjust	VERB
ftr-488	622	41	depreciation	depreciation	NOUN
ftr-488	622	42	to	to	PART
ftr-488	622	43	reflect	reflect	VERB
ftr-488	622	44	actual	actual	ADJ
ftr-488	622	45	wear	wear	NOUN
ftr-488	622	46	.	.	PUNCT
ftr-488	623	1	103	103	NUM
ftr-488	623	2	.	.	PUNCT
ftr-488	624	1	see	see	VERB
ftr-488	624	2	generally	generally	ADV
ftr-488	624	3	epstein	epstein	PROPN
ftr-488	624	4	,	,	PUNCT
ftr-488	624	5	supra	supra	PROPN
ftr-488	624	6	note	note	NOUN
ftr-488	624	7	98	98	NUM
ftr-488	624	8	.	.	PUNCT
ftr-488	625	1	104	104	NUM
ftr-488	625	2	.	.	PUNCT
ftr-488	626	1	it	it	PRON
ftr-488	626	2	has	have	AUX
ftr-488	626	3	been	be	AUX
ftr-488	626	4	suggested	suggest	VERB
ftr-488	626	5	to	to	ADP
ftr-488	626	6	me	i	PRON
ftr-488	626	7	that	that	SCONJ
ftr-488	626	8	loss	loss	NOUN
ftr-488	626	9	allowance	allowance	NOUN
ftr-488	626	10	is	be	AUX
ftr-488	626	11	inappropriate	inappropriate	ADJ
ftr-488	626	12	as	as	ADV
ftr-488	626	13	long	long	ADV
ftr-488	626	14	as	as	SCONJ
ftr-488	626	15	imputed	impute	VERB
ftr-488	626	16	income	income	NOUN
ftr-488	626	17	from	from	ADP
ftr-488	626	18	use	use	NOUN
ftr-488	626	19	is	be	AUX
ftr-488	626	20	not	not	PART
ftr-488	626	21	taxed	tax	VERB
ftr-488	626	22	.	.	PUNCT
ftr-488	627	1	it	it	PRON
ftr-488	627	2	is	be	AUX
ftr-488	627	3	not	not	PART
ftr-488	627	4	clear	clear	ADJ
ftr-488	627	5	that	that	SCONJ
ftr-488	627	6	the	the	DET
ftr-488	627	7	two	two	NUM
ftr-488	627	8	are	be	AUX
ftr-488	627	9	necessarily	necessarily	ADV
ftr-488	627	10	related	relate	VERB
ftr-488	627	11	.	.	PUNCT
ftr-488	628	1	i	i	PRON
ftr-488	628	2	note	note	VERB
ftr-488	628	3	that	that	SCONJ
ftr-488	628	4	gains	gain	NOUN
ftr-488	628	5	and	and	CCONJ
ftr-488	628	6	losses	loss	NOUN
ftr-488	628	7	on	on	ADP
ftr-488	628	8	the	the	DET
ftr-488	628	9	sale	sale	NOUN
ftr-488	628	10	of	of	ADP
ftr-488	628	11	state	state	NOUN
ftr-488	628	12	and	and	CCONJ
ftr-488	628	13	local	local	ADJ
ftr-488	628	14	bonds	bond	NOUN
ftr-488	628	15	are	be	AUX
ftr-488	628	16	taken	take	VERB
ftr-488	628	17	into	into	ADP
ftr-488	628	18	account	account	NOUN
ftr-488	628	19	even	even	ADV
ftr-488	628	20	though	though	SCONJ
ftr-488	628	21	interest	interest	NOUN
ftr-488	628	22	income	income	NOUN
ftr-488	628	23	is	be	AUX
ftr-488	628	24	exempt	exempt	ADJ
ftr-488	628	25	.	.	PUNCT
ftr-488	629	1	it	it	PRON
ftr-488	629	2	seems	seem	VERB
ftr-488	629	3	to	to	PART
ftr-488	629	4	be	be	AUX
ftr-488	629	5	true	true	ADJ
ftr-488	629	6	,	,	PUNCT
ftr-488	629	7	however	however	ADV
ftr-488	629	8	,	,	PUNCT
ftr-488	629	9	that	that	SCONJ
ftr-488	629	10	if	if	SCONJ
ftr-488	629	11	imputed	impute	VERB
ftr-488	629	12	income	income	NOUN
ftr-488	629	13	were	be	AUX
ftr-488	629	14	taxed	tax	VERB
ftr-488	629	15	,	,	PUNCT
ftr-488	629	16	it	it	PRON
ftr-488	629	17	could	could	AUX
ftr-488	629	18	reflect	reflect	VERB
ftr-488	629	19	an	an	DET
ftr-488	629	20	increase	increase	NOUN
ftr-488	629	21	in	in	ADP
ftr-488	629	22	the	the	DET
ftr-488	629	23	value	value	NOUN
ftr-488	629	24	of	of	ADP
ftr-488	629	25	the	the	DET
ftr-488	629	26	car	car	NOUN
ftr-488	629	27	or	or	CCONJ
ftr-488	629	28	a	a	DET
ftr-488	629	29	better	well	ADJ
ftr-488	629	30	than	than	ADP
ftr-488	629	31	average	average	ADJ
ftr-488	629	32	repair	repair	NOUN
ftr-488	629	33	record	record	NOUN
ftr-488	629	34	depending	depend	VERB
ftr-488	629	35	upon	upon	SCONJ
ftr-488	629	36	how	how	SCONJ
ftr-488	629	37	the	the	DET
ftr-488	629	38	amount	amount	NOUN
ftr-488	629	39	of	of	ADP
ftr-488	629	40	imputed	imputed	ADJ
ftr-488	629	41	income	income	NOUN
ftr-488	629	42	was	be	AUX
ftr-488	629	43	computed	compute	VERB
ftr-488	629	44	.	.	PUNCT
ftr-488	630	1	19921	19921	NUM
ftr-488	630	2	florida	florida	PROPN
ftr-488	630	3	tax	tax	PROPN
ftr-488	630	4	review	review	NOUN
ftr-488	630	5	pursuits	pursuit	NOUN
ftr-488	630	6	)	)	PUNCT
ftr-488	630	7	which	which	PRON
ftr-488	630	8	led	lead	VERB
ftr-488	630	9	to	to	ADP
ftr-488	630	10	excessive	excessive	ADJ
ftr-488	630	11	deterioration	deterioration	NOUN
ftr-488	630	12	or	or	CCONJ
ftr-488	630	13	even	even	ADV
ftr-488	630	14	a	a	DET
ftr-488	630	15	major	major	ADJ
ftr-488	630	16	casualty	casualty	NOUN
ftr-488	630	17	.	.	PUNCT
ftr-488	631	1	'0	'0	PUNCT
ftr-488	631	2	5	5	NUM
ftr-488	631	3	if	if	SCONJ
ftr-488	631	4	the	the	DET
ftr-488	631	5	loss	loss	NOUN
ftr-488	631	6	occurred	occur	VERB
ftr-488	631	7	because	because	SCONJ
ftr-488	631	8	agnes	agne	NOUN
ftr-488	631	9	drove	drive	VERB
ftr-488	631	10	greater	great	ADJ
ftr-488	631	11	than	than	ADP
ftr-488	631	12	the	the	DET
ftr-488	631	13	expected	expect	VERB
ftr-488	631	14	number	number	NOUN
ftr-488	631	15	of	of	ADP
ftr-488	631	16	miles	mile	NOUN
ftr-488	631	17	or	or	CCONJ
ftr-488	631	18	failed	fail	VERB
ftr-488	631	19	to	to	PART
ftr-488	631	20	properly	properly	ADV
ftr-488	631	21	care	care	VERB
ftr-488	631	22	for	for	ADP
ftr-488	631	23	the	the	DET
ftr-488	631	24	car	car	NOUN
ftr-488	631	25	,	,	PUNCT
ftr-488	631	26	allowance	allowance	NOUN
ftr-488	631	27	of	of	ADP
ftr-488	631	28	a	a	DET
ftr-488	631	29	loss	loss	NOUN
ftr-488	631	30	would	would	AUX
ftr-488	631	31	be	be	AUX
ftr-488	631	32	clearly	clearly	ADV
ftr-488	631	33	unjustified	unjustified	ADJ
ftr-488	631	34	,	,	PUNCT
ftr-488	631	35	as	as	SCONJ
ftr-488	631	36	would	would	AUX
ftr-488	631	37	recognition	recognition	VERB
ftr-488	631	38	of	of	ADP
ftr-488	631	39	gain	gain	NOUN
ftr-488	631	40	in	in	ADP
ftr-488	631	41	the	the	DET
ftr-488	631	42	converse	converse	NOUN
ftr-488	631	43	situation	situation	NOUN
ftr-488	631	44	.	.	PUNCT
ftr-488	632	1	if	if	SCONJ
ftr-488	632	2	the	the	DET
ftr-488	632	3	loss	loss	NOUN
ftr-488	632	4	was	be	AUX
ftr-488	632	5	not	not	PART
ftr-488	632	6	a	a	DET
ftr-488	632	7	result	result	NOUN
ftr-488	632	8	of	of	ADP
ftr-488	632	9	agnes	agnes	PROPN
ftr-488	632	10	's	's	PART
ftr-488	632	11	behavior	behavior	NOUN
ftr-488	632	12	,	,	PUNCT
ftr-488	632	13	however	however	ADV
ftr-488	632	14	,	,	PUNCT
ftr-488	632	15	recognition	recognition	NOUN
ftr-488	632	16	might	might	AUX
ftr-488	632	17	be	be	AUX
ftr-488	632	18	appropriate	appropriate	ADJ
ftr-488	632	19	.	.	PUNCT
ftr-488	633	1	one	one	NUM
ftr-488	633	2	problem	problem	NOUN
ftr-488	633	3	with	with	ADP
ftr-488	633	4	recognition	recognition	NOUN
ftr-488	633	5	of	of	ADP
ftr-488	633	6	such	such	ADJ
ftr-488	633	7	losses	loss	NOUN
ftr-488	633	8	would	would	AUX
ftr-488	633	9	be	be	AUX
ftr-488	633	10	the	the	DET
ftr-488	633	11	adverse	adverse	ADJ
ftr-488	633	12	selection	selection	NOUN
ftr-488	633	13	that	that	PRON
ftr-488	633	14	would	would	AUX
ftr-488	633	15	occur	occur	VERB
ftr-488	633	16	from	from	ADP
ftr-488	633	17	taxpayers	taxpayer	NOUN
ftr-488	633	18	selling	sell	VERB
ftr-488	633	19	assets	asset	NOUN
ftr-488	633	20	which	which	PRON
ftr-488	633	21	have	have	AUX
ftr-488	633	22	declined	decline	VERB
ftr-488	633	23	in	in	ADP
ftr-488	633	24	value	value	NOUN
ftr-488	633	25	and	and	CCONJ
ftr-488	633	26	holding	hold	VERB
ftr-488	633	27	on	on	ADP
ftr-488	633	28	to	to	ADP
ftr-488	633	29	those	those	PRON
ftr-488	633	30	which	which	PRON
ftr-488	633	31	have	have	AUX
ftr-488	633	32	increased	increase	VERB
ftr-488	633	33	.	.	PUNCT
ftr-488	634	1	in	in	ADP
ftr-488	634	2	fact	fact	NOUN
ftr-488	634	3	,	,	PUNCT
ftr-488	634	4	more	more	ADV
ftr-488	634	5	frequent	frequent	ADJ
ftr-488	634	6	sales	sale	NOUN
ftr-488	634	7	of	of	ADP
ftr-488	634	8	items	item	NOUN
ftr-488	634	9	of	of	ADP
ftr-488	634	10	low	low	ADJ
ftr-488	634	11	quality	quality	NOUN
ftr-488	634	12	might	might	AUX
ftr-488	634	13	occur	occur	VERB
ftr-488	634	14	even	even	ADV
ftr-488	634	15	in	in	ADP
ftr-488	634	16	the	the	DET
ftr-488	634	17	absence	absence	NOUN
ftr-488	634	18	of	of	ADP
ftr-488	634	19	such	such	DET
ftr-488	634	20	a	a	DET
ftr-488	634	21	tax	tax	NOUN
ftr-488	634	22	incentive	incentive	NOUN
ftr-488	634	23	.	.	PUNCT
ftr-488	635	1	even	even	ADV
ftr-488	635	2	if	if	SCONJ
ftr-488	635	3	realization	realization	NOUN
ftr-488	635	4	were	be	AUX
ftr-488	635	5	not	not	PART
ftr-488	635	6	required	require	VERB
ftr-488	635	7	,	,	PUNCT
ftr-488	635	8	comfort	comfort	NOUN
ftr-488	635	9	with	with	ADP
ftr-488	635	10	loss	loss	NOUN
ftr-488	635	11	recognition	recognition	NOUN
ftr-488	635	12	might	might	AUX
ftr-488	635	13	depend	depend	VERB
ftr-488	635	14	upon	upon	SCONJ
ftr-488	635	15	whether	whether	SCONJ
ftr-488	635	16	we	we	PRON
ftr-488	635	17	would	would	AUX
ftr-488	635	18	be	be	AUX
ftr-488	635	19	able	able	ADJ
ftr-488	635	20	to	to	PART
ftr-488	635	21	identify	identify	VERB
ftr-488	635	22	comparable	comparable	ADJ
ftr-488	635	23	gains	gain	NOUN
ftr-488	635	24	because	because	SCONJ
ftr-488	635	25	a	a	DET
ftr-488	635	26	particular	particular	ADJ
ftr-488	635	27	car	car	NOUN
ftr-488	635	28	was	be	AUX
ftr-488	635	29	better	well	ADV
ftr-488	635	30	built	build	VERB
ftr-488	635	31	than	than	ADP
ftr-488	635	32	average	average	ADJ
ftr-488	635	33	or	or	CCONJ
ftr-488	635	34	gratuitously	gratuitously	ADV
ftr-488	635	35	had	have	VERB
ftr-488	635	36	a	a	DET
ftr-488	635	37	better	well	ADJ
ftr-488	635	38	than	than	ADP
ftr-488	635	39	average	average	ADJ
ftr-488	635	40	repair	repair	NOUN
ftr-488	635	41	record	record	NOUN
ftr-488	635	42	.	.	PUNCT
ftr-488	635	43	'	'	PUNCT
ftr-488	636	1	°	°	ADP
ftr-488	636	2	6	6	NUM
ftr-488	636	3	in	in	ADP
ftr-488	636	4	sum	sum	NOUN
ftr-488	636	5	,	,	PUNCT
ftr-488	636	6	even	even	ADV
ftr-488	636	7	under	under	ADP
ftr-488	636	8	an	an	DET
ftr-488	636	9	ex	ex	NOUN
ftr-488	636	10	ante	ante	NOUN
ftr-488	636	11	approach	approach	NOUN
ftr-488	636	12	,	,	PUNCT
ftr-488	636	13	gains	gain	NOUN
ftr-488	636	14	on	on	ADP
ftr-488	636	15	sales	sale	NOUN
ftr-488	636	16	of	of	ADP
ftr-488	636	17	consumer	consumer	NOUN
ftr-488	636	18	durables	durable	NOUN
ftr-488	636	19	are	be	AUX
ftr-488	636	20	taken	take	VERB
ftr-488	636	21	into	into	ADP
ftr-488	636	22	account	account	NOUN
ftr-488	636	23	.	.	PUNCT
ftr-488	637	1	it	it	PRON
ftr-488	637	2	would	would	AUX
ftr-488	637	3	be	be	AUX
ftr-488	637	4	appropriate	appropriate	ADJ
ftr-488	637	5	,	,	PUNCT
ftr-488	637	6	moreover	moreover	ADV
ftr-488	637	7	,	,	PUNCT
ftr-488	637	8	to	to	PART
ftr-488	637	9	recognize	recognize	VERB
ftr-488	637	10	gains	gain	NOUN
ftr-488	637	11	even	even	ADV
ftr-488	637	12	in	in	ADP
ftr-488	637	13	the	the	DET
ftr-488	637	14	absence	absence	NOUN
ftr-488	637	15	of	of	ADP
ftr-488	637	16	realization	realization	NOUN
ftr-488	637	17	.	.	PUNCT
ftr-488	638	1	in	in	ADP
ftr-488	638	2	theory	theory	NOUN
ftr-488	638	3	,	,	PUNCT
ftr-488	638	4	an	an	DET
ftr-488	638	5	exception	exception	NOUN
ftr-488	638	6	should	should	AUX
ftr-488	638	7	be	be	AUX
ftr-488	638	8	provided	provide	VERB
ftr-488	638	9	for	for	ADP
ftr-488	638	10	gains	gain	NOUN
ftr-488	638	11	that	that	PRON
ftr-488	638	12	are	be	AUX
ftr-488	638	13	a	a	DET
ftr-488	638	14	result	result	NOUN
ftr-488	638	15	of	of	ADP
ftr-488	638	16	less	less	ADJ
ftr-488	638	17	than	than	ADP
ftr-488	638	18	average	average	ADJ
ftr-488	638	19	use	use	NOUN
ftr-488	638	20	but	but	CCONJ
ftr-488	638	21	it	it	PRON
ftr-488	638	22	seems	seem	VERB
ftr-488	638	23	difficult	difficult	ADJ
ftr-488	638	24	to	to	PART
ftr-488	638	25	separate	separate	VERB
ftr-488	638	26	such	such	ADJ
ftr-488	638	27	gains	gain	NOUN
ftr-488	638	28	from	from	ADP
ftr-488	638	29	market	market	NOUN
ftr-488	638	30	changes	change	NOUN
ftr-488	638	31	.	.	PUNCT
ftr-488	639	1	furthermore	furthermore	ADV
ftr-488	639	2	,	,	PUNCT
ftr-488	639	3	perhaps	perhaps	ADV
ftr-488	639	4	such	such	ADJ
ftr-488	639	5	gains	gain	NOUN
ftr-488	639	6	do	do	AUX
ftr-488	639	7	not	not	PART
ftr-488	639	8	occur	occur	VERB
ftr-488	639	9	often	often	ADV
ftr-488	639	10	enough	enough	ADJ
ftr-488	639	11	to	to	PART
ftr-488	639	12	be	be	AUX
ftr-488	639	13	worth	worth	ADJ
ftr-488	639	14	the	the	DET
ftr-488	639	15	trouble	trouble	NOUN
ftr-488	639	16	,	,	PUNCT
ftr-488	639	17	if	if	SCONJ
ftr-488	639	18	,	,	PUNCT
ftr-488	639	19	as	as	SCONJ
ftr-488	639	20	is	be	AUX
ftr-488	639	21	suggested	suggest	VERB
ftr-488	639	22	above	above	ADV
ftr-488	639	23	,	,	PUNCT
ftr-488	639	24	the	the	DET
ftr-488	639	25	market	market	NOUN
ftr-488	639	26	does	do	AUX
ftr-488	639	27	not	not	PART
ftr-488	639	28	readily	readily	ADV
ftr-488	639	29	distinguish	distinguish	VERB
ftr-488	639	30	between	between	ADP
ftr-488	639	31	a	a	DET
ftr-488	639	32	particularly	particularly	ADV
ftr-488	639	33	good	good	ADJ
ftr-488	639	34	used	use	VERB
ftr-488	639	35	car	car	NOUN
ftr-488	639	36	and	and	CCONJ
ftr-488	639	37	an	an	DET
ftr-488	639	38	average	average	ADJ
ftr-488	639	39	one	one	NUM
ftr-488	639	40	.	.	PUNCT
ftr-488	640	1	1	1	NUM
ftr-488	640	2	°	°	SYM
ftr-488	640	3	7	7	NUM
ftr-488	640	4	while	while	SCONJ
ftr-488	640	5	symmetry	symmetry	NOUN
ftr-488	640	6	might	might	AUX
ftr-488	640	7	require	require	VERB
ftr-488	640	8	deduction	deduction	NOUN
ftr-488	640	9	of	of	ADP
ftr-488	640	10	losses	loss	NOUN
ftr-488	640	11	,	,	PUNCT
ftr-488	640	12	particularly	particularly	ADV
ftr-488	640	13	if	if	SCONJ
ftr-488	640	14	attributable	attributable	ADJ
ftr-488	640	15	to	to	ADP
ftr-488	640	16	a	a	DET
ftr-488	640	17	market	market	NOUN
ftr-488	640	18	decline	decline	NOUN
ftr-488	640	19	,	,	PUNCT
ftr-488	640	20	a	a	DET
ftr-488	640	21	number	number	NOUN
ftr-488	640	22	of	of	ADP
ftr-488	640	23	concerns	concern	NOUN
ftr-488	640	24	arise	arise	VERB
ftr-488	640	25	.	.	PUNCT
ftr-488	641	1	if	if	SCONJ
ftr-488	641	2	realization	realization	NOUN
ftr-488	641	3	is	be	AUX
ftr-488	641	4	required	require	VERB
ftr-488	641	5	,	,	PUNCT
ftr-488	641	6	it	it	PRON
ftr-488	641	7	seems	seem	VERB
ftr-488	641	8	losses	loss	NOUN
ftr-488	641	9	would	would	AUX
ftr-488	641	10	be	be	AUX
ftr-488	641	11	much	much	ADV
ftr-488	641	12	more	more	ADV
ftr-488	641	13	likely	likely	ADJ
ftr-488	641	14	to	to	PART
ftr-488	641	15	be	be	AUX
ftr-488	641	16	recognized	recognize	VERB
ftr-488	641	17	than	than	ADP
ftr-488	641	18	gains	gain	NOUN
ftr-488	641	19	.	.	PUNCT
ftr-488	642	1	again	again	ADV
ftr-488	642	2	,	,	PUNCT
ftr-488	642	3	even	even	ADV
ftr-488	642	4	though	though	SCONJ
ftr-488	642	5	the	the	DET
ftr-488	642	6	existence	existence	NOUN
ftr-488	642	7	of	of	ADP
ftr-488	642	8	a	a	DET
ftr-488	642	9	declining	decline	VERB
ftr-488	642	10	market	market	NOUN
ftr-488	642	11	could	could	AUX
ftr-488	642	12	be	be	AUX
ftr-488	642	13	objectively	objectively	ADV
ftr-488	642	14	documented	document	VERB
ftr-488	642	15	,	,	PUNCT
ftr-488	642	16	it	it	PRON
ftr-488	642	17	seems	seem	VERB
ftr-488	642	18	impossible	impossible	ADJ
ftr-488	642	19	to	to	PART
ftr-488	642	20	separate	separate	VERB
ftr-488	642	21	and	and	CCONJ
ftr-488	642	22	disallow	disallow	ADJ
ftr-488	642	23	"	"	PUNCT
ftr-488	642	24	losses	loss	NOUN
ftr-488	642	25	"	"	PUNCT
ftr-488	642	26	that	that	PRON
ftr-488	642	27	reflect	reflect	VERB
ftr-488	642	28	higher	high	ADJ
ftr-488	642	29	than	than	ADP
ftr-488	642	30	average	average	ADJ
ftr-488	642	31	consumption	consumption	NOUN
ftr-488	642	32	in	in	ADP
ftr-488	642	33	the	the	DET
ftr-488	642	34	particular	particular	ADJ
ftr-488	642	35	case	case	NOUN
ftr-488	642	36	,	,	PUNCT
ftr-488	642	37	and	and	CCONJ
ftr-488	642	38	it	it	PRON
ftr-488	642	39	may	may	AUX
ftr-488	642	40	be	be	AUX
ftr-488	642	41	that	that	SCONJ
ftr-488	642	42	it	it	PRON
ftr-488	642	43	is	be	AUX
ftr-488	642	44	these	these	DET
ftr-488	642	45	items	item	NOUN
ftr-488	642	46	which	which	PRON
ftr-488	642	47	are	be	AUX
ftr-488	642	48	most	most	ADV
ftr-488	642	49	likely	likely	ADJ
ftr-488	642	50	to	to	PART
ftr-488	642	51	be	be	AUX
ftr-488	642	52	sold	sell	VERB
ftr-488	642	53	.	.	PUNCT
ftr-488	643	1	moreover	moreover	ADV
ftr-488	643	2	,	,	PUNCT
ftr-488	643	3	even	even	ADV
ftr-488	643	4	where	where	SCONJ
ftr-488	643	5	extra	extra	ADJ
ftr-488	643	6	consumption	consumption	NOUN
ftr-488	643	7	is	be	AUX
ftr-488	643	8	not	not	PART
ftr-488	643	9	present	present	ADJ
ftr-488	643	10	,	,	PUNCT
ftr-488	643	11	losses	loss	NOUN
ftr-488	643	12	,	,	PUNCT
ftr-488	643	13	because	because	SCONJ
ftr-488	643	14	a	a	DET
ftr-488	643	15	particular	particular	ADJ
ftr-488	643	16	item	item	NOUN
ftr-488	643	17	has	have	AUX
ftr-488	643	18	performed	perform	VERB
ftr-488	643	19	below	below	ADP
ftr-488	643	20	average	average	ADJ
ftr-488	643	21	,	,	PUNCT
ftr-488	643	22	are	be	AUX
ftr-488	643	23	comparable	comparable	ADJ
ftr-488	643	24	to	to	ADP
ftr-488	643	25	gains	gain	NOUN
ftr-488	643	26	for	for	ADP
ftr-488	643	27	those	those	PRON
ftr-488	643	28	whose	whose	DET
ftr-488	643	29	"	"	PUNCT
ftr-488	643	30	costs	cost	NOUN
ftr-488	643	31	"	"	PUNCT
ftr-488	643	32	are	be	AUX
ftr-488	643	33	below	below	ADP
ftr-488	643	34	average	average	ADJ
ftr-488	643	35	.	.	PUNCT
ftr-488	644	1	since	since	SCONJ
ftr-488	644	2	discovering	discover	VERB
ftr-488	644	3	unrealized	unrealized	ADJ
ftr-488	644	4	gains	gain	NOUN
ftr-488	644	5	of	of	ADP
ftr-488	644	6	this	this	DET
ftr-488	644	7	type	type	NOUN
ftr-488	644	8	is	be	AUX
ftr-488	644	9	difficult	difficult	ADJ
ftr-488	644	10	,	,	PUNCT
ftr-488	644	11	loss	loss	NOUN
ftr-488	644	12	recognition	recognition	NOUN
ftr-488	644	13	would	would	AUX
ftr-488	644	14	seem	seem	VERB
ftr-488	644	15	likely	likely	ADJ
ftr-488	644	16	to	to	PART
ftr-488	644	17	systematically	systematically	ADV
ftr-488	644	18	understate	understate	VERB
ftr-488	644	19	total	total	ADJ
ftr-488	644	20	income	income	NOUN
ftr-488	644	21	105	105	NUM
ftr-488	644	22	.	.	PUNCT
ftr-488	645	1	as	as	SCONJ
ftr-488	645	2	professor	professor	NOUN
ftr-488	645	3	kelman	kelman	NOUN
ftr-488	645	4	has	have	AUX
ftr-488	645	5	noted	note	VERB
ftr-488	645	6	,	,	PUNCT
ftr-488	645	7	above	above	ADP
ftr-488	645	8	average	average	ADJ
ftr-488	645	9	medical	medical	ADJ
ftr-488	645	10	expenses	expense	NOUN
ftr-488	645	11	can	can	AUX
ftr-488	645	12	also	also	ADV
ftr-488	645	13	be	be	AUX
ftr-488	645	14	the	the	DET
ftr-488	645	15	product	product	NOUN
ftr-488	645	16	of	of	ADP
ftr-488	645	17	lifestyle	lifestyle	NOUN
ftr-488	645	18	-	-	PUNCT
ftr-488	645	19	smoking	smoking	NOUN
ftr-488	645	20	,	,	PUNCT
ftr-488	645	21	drinking	drinking	NOUN
ftr-488	645	22	,	,	PUNCT
ftr-488	645	23	or	or	CCONJ
ftr-488	645	24	engaging	engage	VERB
ftr-488	645	25	in	in	ADP
ftr-488	645	26	other	other	ADJ
ftr-488	645	27	activities	activity	NOUN
ftr-488	645	28	that	that	PRON
ftr-488	645	29	are	be	AUX
ftr-488	645	30	inherently	inherently	ADV
ftr-488	645	31	dangerous	dangerous	ADJ
ftr-488	645	32	,	,	PUNCT
ftr-488	645	33	such	such	ADJ
ftr-488	645	34	as	as	ADP
ftr-488	645	35	skiing	skiing	NOUN
ftr-488	645	36	.	.	PUNCT
ftr-488	646	1	kelman	kelman	NOUN
ftr-488	646	2	,	,	PUNCT
ftr-488	646	3	supra	supra	PROPN
ftr-488	646	4	note	note	PROPN
ftr-488	646	5	17	17	NUM
ftr-488	646	6	,	,	PUNCT
ftr-488	646	7	at	at	ADP
ftr-488	646	8	869	869	NUM
ftr-488	646	9	.	.	PUNCT
ftr-488	646	10	106	106	NUM
ftr-488	646	11	.	.	PUNCT
ftr-488	647	1	there	there	PRON
ftr-488	647	2	may	may	AUX
ftr-488	647	3	be	be	AUX
ftr-488	647	4	,	,	PUNCT
ftr-488	647	5	for	for	ADP
ftr-488	647	6	example	example	NOUN
ftr-488	647	7	,	,	PUNCT
ftr-488	647	8	a	a	DET
ftr-488	647	9	number	number	NOUN
ftr-488	647	10	of	of	ADP
ftr-488	647	11	3	3	NUM
ftr-488	647	12	-	-	PUNCT
ftr-488	647	13	year	year	NOUN
ftr-488	647	14	old	old	ADJ
ftr-488	647	15	cars	car	NOUN
ftr-488	647	16	worth	worth	ADJ
ftr-488	647	17	more	more	ADJ
ftr-488	647	18	than	than	ADP
ftr-488	647	19	$	$	SYM
ftr-488	647	20	4,000	4,000	NUM
ftr-488	647	21	(	(	PUNCT
ftr-488	647	22	or	or	CCONJ
ftr-488	647	23	more	more	ADJ
ftr-488	647	24	than	than	ADP
ftr-488	647	25	the	the	DET
ftr-488	647	26	average	average	ADJ
ftr-488	647	27	market	market	NOUN
ftr-488	647	28	value	value	NOUN
ftr-488	647	29	of	of	ADP
ftr-488	647	30	that	that	DET
ftr-488	647	31	model	model	NOUN
ftr-488	647	32	at	at	ADP
ftr-488	647	33	that	that	DET
ftr-488	647	34	age	age	NOUN
ftr-488	647	35	)	)	PUNCT
ftr-488	647	36	.	.	PUNCT
ftr-488	648	1	even	even	ADV
ftr-488	648	2	if	if	SCONJ
ftr-488	648	3	realization	realization	NOUN
ftr-488	648	4	were	be	AUX
ftr-488	648	5	not	not	PART
ftr-488	648	6	required	require	VERB
ftr-488	648	7	,	,	PUNCT
ftr-488	648	8	how	how	SCONJ
ftr-488	648	9	would	would	AUX
ftr-488	648	10	such	such	ADJ
ftr-488	648	11	gains	gain	NOUN
ftr-488	648	12	be	be	AUX
ftr-488	648	13	discovered	discover	VERB
ftr-488	648	14	?	?	PUNCT
ftr-488	649	1	on	on	ADP
ftr-488	649	2	the	the	DET
ftr-488	649	3	other	other	ADJ
ftr-488	649	4	hand	hand	NOUN
ftr-488	649	5	,	,	PUNCT
ftr-488	649	6	cars	car	NOUN
ftr-488	649	7	which	which	PRON
ftr-488	649	8	suffer	suffer	VERB
ftr-488	649	9	a	a	DET
ftr-488	649	10	casualty	casualty	NOUN
ftr-488	649	11	or	or	CCONJ
ftr-488	649	12	are	be	AUX
ftr-488	649	13	otherwise	otherwise	ADV
ftr-488	649	14	lemons	lemon	NOUN
ftr-488	649	15	are	be	AUX
ftr-488	649	16	more	more	ADV
ftr-488	649	17	likely	likely	ADJ
ftr-488	649	18	to	to	PART
ftr-488	649	19	be	be	AUX
ftr-488	649	20	sold	sell	VERB
ftr-488	649	21	.	.	PUNCT
ftr-488	650	1	see	see	VERB
ftr-488	650	2	generally	generally	ADV
ftr-488	650	3	,	,	PUNCT
ftr-488	650	4	julie	julie	PROPN
ftr-488	650	5	a.	a.	PROPN
ftr-488	650	6	vergeront	vergeront	PROPN
ftr-488	650	7	,	,	PUNCT
ftr-488	650	8	note	note	VERB
ftr-488	650	9	,	,	PUNCT
ftr-488	650	10	a	a	DET
ftr-488	650	11	sour	sour	ADJ
ftr-488	650	12	note	note	NOUN
ftr-488	650	13	:	:	PUNCT
ftr-488	650	14	a	a	DET
ftr-488	650	15	look	look	NOUN
ftr-488	650	16	at	at	ADP
ftr-488	650	17	the	the	DET
ftr-488	650	18	minnesota	minnesota	PROPN
ftr-488	650	19	lemon	lemon	PROPN
ftr-488	650	20	law	law	NOUN
ftr-488	650	21	,	,	PUNCT
ftr-488	650	22	68	68	NUM
ftr-488	650	23	minn	minn	NOUN
ftr-488	650	24	.	.	PUNCT
ftr-488	651	1	l.	l.	PROPN
ftr-488	651	2	rev	rev	PROPN
ftr-488	651	3	.	.	PROPN
ftr-488	651	4	846	846	NUM
ftr-488	651	5	(	(	PUNCT
ftr-488	651	6	1984	1984	NUM
ftr-488	651	7	)	)	PUNCT
ftr-488	651	8	.	.	PUNCT
ftr-488	652	1	107	107	NUM
ftr-488	652	2	.	.	PUNCT
ftr-488	653	1	see	see	VERB
ftr-488	653	2	supra	supra	PROPN
ftr-488	653	3	note	note	PROPN
ftr-488	653	4	101	101	NUM
ftr-488	653	5	and	and	CCONJ
ftr-488	653	6	accompanying	accompany	VERB
ftr-488	653	7	text	text	NOUN
ftr-488	653	8	.	.	PUNCT
ftr-488	654	1	[	[	X
ftr-488	654	2	vol	vol	NOUN
ftr-488	654	3	.	.	PUNCT
ftr-488	654	4	1:1	1:1	NUM
ftr-488	654	5	valuing	value	VERB
ftr-488	654	6	personal	personal	ADJ
ftr-488	654	7	consunption	consunption	NOUN
ftr-488	654	8	for	for	ADP
ftr-488	654	9	society	society	NOUN
ftr-488	654	10	as	as	ADP
ftr-488	654	11	a	a	DET
ftr-488	654	12	whole	whole	NOUN
ftr-488	654	13	.	.	PUNCT
ftr-488	654	14	'	'	PUNCT
ftr-488	655	1	if	if	SCONJ
ftr-488	655	2	allowance	allowance	NOUN
ftr-488	655	3	of	of	ADP
ftr-488	655	4	losses	loss	NOUN
ftr-488	655	5	is	be	AUX
ftr-488	655	6	unwise	unwise	ADJ
ftr-488	655	7	,	,	PUNCT
ftr-488	655	8	as	as	SCONJ
ftr-488	655	9	i	i	PRON
ftr-488	655	10	believe	believe	VERB
ftr-488	655	11	it	it	PRON
ftr-488	655	12	is	be	AUX
ftr-488	655	13	,	,	PUNCT
ftr-488	655	14	the	the	DET
ftr-488	655	15	question	question	NOUN
ftr-488	655	16	is	be	AUX
ftr-488	655	17	whether	whether	SCONJ
ftr-488	655	18	recognition	recognition	NOUN
ftr-488	655	19	of	of	ADP
ftr-488	655	20	gains	gain	NOUN
ftr-488	655	21	alone	alone	ADV
ftr-488	655	22	,	,	PUNCT
ftr-488	655	23	perhaps	perhaps	ADV
ftr-488	655	24	even	even	ADV
ftr-488	655	25	if	if	SCONJ
ftr-488	655	26	unrealized	unrealize	VERB
ftr-488	655	27	,	,	PUNCT
ftr-488	655	28	produces	produce	VERB
ftr-488	655	29	a	a	DET
ftr-488	655	30	better	well	ADJ
ftr-488	655	31	tax	tax	NOUN
ftr-488	655	32	base	base	NOUN
ftr-488	655	33	than	than	SCONJ
ftr-488	655	34	if	if	SCONJ
ftr-488	655	35	both	both	DET
ftr-488	655	36	gains	gain	NOUN
ftr-488	655	37	and	and	CCONJ
ftr-488	655	38	losses	loss	NOUN
ftr-488	655	39	are	be	AUX
ftr-488	655	40	ignored	ignore	VERB
ftr-488	655	41	.	.	PUNCT
ftr-488	656	1	the	the	DET
ftr-488	656	2	above	above	ADJ
ftr-488	656	3	discussion	discussion	NOUN
ftr-488	656	4	suggests	suggest	VERB
ftr-488	656	5	that	that	SCONJ
ftr-488	656	6	ignoring	ignore	VERB
ftr-488	656	7	gains	gain	NOUN
ftr-488	656	8	because	because	SCONJ
ftr-488	656	9	we	we	PRON
ftr-488	656	10	can	can	AUX
ftr-488	656	11	not	not	PART
ftr-488	656	12	allow	allow	VERB
ftr-488	656	13	losses	loss	NOUN
ftr-488	656	14	is	be	AUX
ftr-488	656	15	better	well	ADJ
ftr-488	656	16	only	only	ADV
ftr-488	656	17	if	if	SCONJ
ftr-488	656	18	those	those	PRON
ftr-488	656	19	who	who	PRON
ftr-488	656	20	have	have	VERB
ftr-488	656	21	gains	gain	NOUN
ftr-488	656	22	are	be	AUX
ftr-488	656	23	also	also	ADV
ftr-488	656	24	more	more	ADV
ftr-488	656	25	likely	likely	ADJ
ftr-488	656	26	to	to	PART
ftr-488	656	27	have	have	VERB
ftr-488	656	28	losses	loss	NOUN
ftr-488	656	29	.	.	PUNCT
ftr-488	657	1	there	there	PRON
ftr-488	657	2	should	should	AUX
ftr-488	657	3	be	be	AUX
ftr-488	657	4	some	some	DET
ftr-488	657	5	correlation	correlation	NOUN
ftr-488	657	6	to	to	ADP
ftr-488	657	7	the	the	DET
ftr-488	657	8	extent	extent	NOUN
ftr-488	657	9	gains	gain	NOUN
ftr-488	657	10	and	and	CCONJ
ftr-488	657	11	losses	loss	NOUN
ftr-488	657	12	arise	arise	VERB
ftr-488	657	13	from	from	ADP
ftr-488	657	14	the	the	DET
ftr-488	657	15	ownership	ownership	NOUN
ftr-488	657	16	of	of	ADP
ftr-488	657	17	particular	particular	ADJ
ftr-488	657	18	assets	asset	NOUN
ftr-488	657	19	or	or	CCONJ
ftr-488	657	20	a	a	DET
ftr-488	657	21	penchant	penchant	NOUN
ftr-488	657	22	for	for	ADP
ftr-488	657	23	more	more	ADV
ftr-488	657	24	risky	risky	ADJ
ftr-488	657	25	purchases	purchase	NOUN
ftr-488	657	26	.	.	PUNCT
ftr-488	658	1	nevertheless	nevertheless	ADV
ftr-488	658	2	,	,	PUNCT
ftr-488	658	3	since	since	SCONJ
ftr-488	658	4	the	the	DET
ftr-488	658	5	losses	loss	NOUN
ftr-488	658	6	involved	involve	VERB
ftr-488	658	7	here	here	ADV
ftr-488	658	8	do	do	AUX
ftr-488	658	9	not	not	PART
ftr-488	658	10	necessarily	necessarily	ADV
ftr-488	658	11	arise	arise	VERB
ftr-488	658	12	from	from	ADP
ftr-488	658	13	failure	failure	NOUN
ftr-488	658	14	to	to	PART
ftr-488	658	15	insure	insure	VERB
ftr-488	658	16	,	,	PUNCT
ftr-488	658	17	matching	match	VERB
ftr-488	658	18	of	of	ADP
ftr-488	658	19	gains	gain	NOUN
ftr-488	658	20	and	and	CCONJ
ftr-488	658	21	losses	loss	NOUN
ftr-488	658	22	is	be	AUX
ftr-488	658	23	somewhat	somewhat	ADV
ftr-488	658	24	less	less	ADV
ftr-488	658	25	likely	likely	ADJ
ftr-488	658	26	.	.	PUNCT
ftr-488	659	1	moreover	moreover	ADV
ftr-488	659	2	,	,	PUNCT
ftr-488	659	3	as	as	ADP
ftr-488	659	4	a	a	DET
ftr-488	659	5	matter	matter	NOUN
ftr-488	659	6	of	of	ADP
ftr-488	659	7	equity	equity	NOUN
ftr-488	659	8	,	,	PUNCT
ftr-488	659	9	or	or	CCONJ
ftr-488	659	10	at	at	ADP
ftr-488	659	11	least	least	ADJ
ftr-488	659	12	perceived	perceive	VERB
ftr-488	659	13	equity	equity	NOUN
ftr-488	659	14	,	,	PUNCT
ftr-488	659	15	there	there	PRON
ftr-488	659	16	seems	seem	VERB
ftr-488	659	17	to	to	PART
ftr-488	659	18	be	be	AUX
ftr-488	659	19	little	little	ADJ
ftr-488	659	20	difference	difference	NOUN
ftr-488	659	21	between	between	ADP
ftr-488	659	22	an	an	DET
ftr-488	659	23	investment	investment	NOUN
ftr-488	659	24	gain	gain	NOUN
ftr-488	659	25	in	in	ADP
ftr-488	659	26	the	the	DET
ftr-488	659	27	stock	stock	NOUN
ftr-488	659	28	market	market	NOUN
ftr-488	659	29	and	and	CCONJ
ftr-488	659	30	an	an	DET
ftr-488	659	31	increased	increase	VERB
ftr-488	659	32	net	net	NOUN
ftr-488	659	33	worth	worth	ADJ
ftr-488	659	34	due	due	ADP
ftr-488	659	35	to	to	ADP
ftr-488	659	36	appreciation	appreciation	NOUN
ftr-488	659	37	in	in	ADP
ftr-488	659	38	the	the	DET
ftr-488	659	39	housing	housing	NOUN
ftr-488	659	40	market	market	NOUN
ftr-488	659	41	.	.	PUNCT
ftr-488	660	1	certainly	certainly	ADV
ftr-488	660	2	with	with	ADP
ftr-488	660	3	respect	respect	NOUN
ftr-488	660	4	to	to	ADP
ftr-488	660	5	art	art	NOUN
ftr-488	660	6	,	,	PUNCT
ftr-488	660	7	we	we	PRON
ftr-488	660	8	could	could	AUX
ftr-488	660	9	not	not	PART
ftr-488	660	10	exempt	exempt	VERB
ftr-488	660	11	gains	gain	NOUN
ftr-488	660	12	merely	merely	ADV
ftr-488	660	13	because	because	SCONJ
ftr-488	660	14	a	a	DET
ftr-488	660	15	taxpayer	taxpayer	NOUN
ftr-488	660	16	designates	designate	VERB
ftr-488	660	17	the	the	DET
ftr-488	660	18	item	item	NOUN
ftr-488	660	19	as	as	SCONJ
ftr-488	660	20	purchased	purchase	VERB
ftr-488	660	21	solely	solely	ADV
ftr-488	660	22	for	for	ADP
ftr-488	660	23	personal	personal	ADJ
ftr-488	660	24	use	use	NOUN
ftr-488	660	25	.	.	PUNCT
ftr-488	661	1	since	since	SCONJ
ftr-488	661	2	i	i	PRON
ftr-488	661	3	believe	believe	VERB
ftr-488	661	4	that	that	SCONJ
ftr-488	661	5	gains	gain	NOUN
ftr-488	661	6	must	must	AUX
ftr-488	661	7	be	be	AUX
ftr-488	661	8	included	include	VERB
ftr-488	661	9	in	in	ADP
ftr-488	661	10	income	income	NOUN
ftr-488	661	11	and	and	CCONJ
ftr-488	661	12	that	that	DET
ftr-488	661	13	allowance	allowance	NOUN
ftr-488	661	14	of	of	ADP
ftr-488	661	15	losses	loss	NOUN
ftr-488	661	16	could	could	AUX
ftr-488	661	17	be	be	AUX
ftr-488	661	18	abused	abuse	VERB
ftr-488	661	19	,	,	PUNCT
ftr-488	661	20	i	i	PRON
ftr-488	661	21	am	be	AUX
ftr-488	661	22	forced	force	VERB
ftr-488	661	23	to	to	PART
ftr-488	661	24	grasp	grasp	VERB
ftr-488	661	25	for	for	ADP
ftr-488	661	26	a	a	DET
ftr-488	661	27	way	way	NOUN
ftr-488	661	28	to	to	PART
ftr-488	661	29	distinguish	distinguish	VERB
ftr-488	661	30	losses	loss	NOUN
ftr-488	661	31	due	due	ADP
ftr-488	661	32	to	to	ADP
ftr-488	661	33	a	a	DET
ftr-488	661	34	decline	decline	NOUN
ftr-488	661	35	in	in	ADP
ftr-488	661	36	market	market	NOUN
ftr-488	661	37	value	value	NOUN
ftr-488	661	38	of	of	ADP
ftr-488	661	39	consumer	consumer	NOUN
ftr-488	661	40	durables	durable	NOUN
ftr-488	661	41	and	and	CCONJ
ftr-488	661	42	residences	residence	NOUN
ftr-488	661	43	from	from	ADP
ftr-488	661	44	other	other	ADJ
ftr-488	661	45	investment	investment	NOUN
ftr-488	661	46	losses	loss	NOUN
ftr-488	661	47	.	.	PUNCT
ftr-488	661	48	"	"	PUNCT
ftr-488	662	1	9	9	NUM
ftr-488	662	2	consider	consider	VERB
ftr-488	662	3	that	that	SCONJ
ftr-488	662	4	it	it	PRON
ftr-488	662	5	may	may	AUX
ftr-488	662	6	not	not	PART
ftr-488	662	7	be	be	AUX
ftr-488	662	8	possible	possible	ADJ
ftr-488	662	9	,	,	PUNCT
ftr-488	662	10	even	even	ADV
ftr-488	662	11	in	in	ADP
ftr-488	662	12	the	the	DET
ftr-488	662	13	case	case	NOUN
ftr-488	662	14	of	of	ADP
ftr-488	662	15	a	a	DET
ftr-488	662	16	market	market	NOUN
ftr-488	662	17	decline	decline	NOUN
ftr-488	662	18	,	,	PUNCT
ftr-488	662	19	to	to	PART
ftr-488	662	20	identify	identify	VERB
ftr-488	662	21	the	the	DET
ftr-488	662	22	true	true	ADJ
ftr-488	662	23	amount	amount	NOUN
ftr-488	662	24	of	of	ADP
ftr-488	662	25	consumption	consumption	NOUN
ftr-488	662	26	derived	derive	VERB
ftr-488	662	27	from	from	ADP
ftr-488	662	28	housing	housing	NOUN
ftr-488	662	29	.	.	PUNCT
ftr-488	663	1	for	for	ADP
ftr-488	663	2	example	example	NOUN
ftr-488	663	3	,	,	PUNCT
ftr-488	663	4	assume	assume	VERB
ftr-488	663	5	an	an	DET
ftr-488	663	6	individual	individual	ADJ
ftr-488	663	7	purchases	purchase	NOUN
ftr-488	663	8	a	a	DET
ftr-488	663	9	new	new	ADJ
ftr-488	663	10	residence	residence	NOUN
ftr-488	663	11	for	for	ADP
ftr-488	663	12	$	$	SYM
ftr-488	663	13	100,000	100,000	NUM
ftr-488	663	14	.	.	PUNCT
ftr-488	664	1	assume	assume	VERB
ftr-488	664	2	,	,	PUNCT
ftr-488	664	3	for	for	ADP
ftr-488	664	4	ease	ease	NOUN
ftr-488	664	5	of	of	ADP
ftr-488	664	6	exposition	exposition	NOUN
ftr-488	664	7	,	,	PUNCT
ftr-488	664	8	that	that	SCONJ
ftr-488	664	9	the	the	DET
ftr-488	664	10	property	property	NOUN
ftr-488	664	11	is	be	AUX
ftr-488	664	12	not	not	PART
ftr-488	664	13	expected	expect	VERB
ftr-488	664	14	to	to	PART
ftr-488	664	15	depreciate	depreciate	VERB
ftr-488	664	16	during	during	ADP
ftr-488	664	17	the	the	DET
ftr-488	664	18	first	first	ADJ
ftr-488	664	19	year	year	NOUN
ftr-488	664	20	.	.	PUNCT
ftr-488	665	1	"	"	PUNCT
ftr-488	665	2	'	'	PUNCT
ftr-488	665	3	the	the	DET
ftr-488	665	4	expected	expect	VERB
ftr-488	665	5	cost	cost	NOUN
ftr-488	665	6	,	,	PUNCT
ftr-488	665	7	and	and	CCONJ
ftr-488	665	8	therefore	therefore	ADV
ftr-488	665	9	consumption	consumption	NOUN
ftr-488	665	10	value	value	NOUN
ftr-488	665	11	of	of	ADP
ftr-488	665	12	the	the	DET
ftr-488	665	13	house	house	NOUN
ftr-488	665	14	,	,	PUNCT
ftr-488	665	15	at	at	ADP
ftr-488	665	16	a	a	DET
ftr-488	665	17	10	10	NUM
ftr-488	665	18	%	%	NOUN
ftr-488	665	19	interest	interest	NOUN
ftr-488	665	20	rate	rate	NOUN
ftr-488	665	21	,	,	PUNCT
ftr-488	665	22	would	would	AUX
ftr-488	665	23	be	be	AUX
ftr-488	665	24	$	$	SYM
ftr-488	665	25	10,000	10,000	NUM
ftr-488	665	26	a	a	DET
ftr-488	665	27	year	year	NOUN
ftr-488	665	28	which	which	PRON
ftr-488	665	29	is	be	AUX
ftr-488	665	30	the	the	DET
ftr-488	665	31	imputed	impute	VERB
ftr-488	665	32	income	income	NOUN
ftr-488	665	33	from	from	ADP
ftr-488	665	34	home	home	NOUN
ftr-488	665	35	ownership	ownership	NOUN
ftr-488	665	36	or	or	CCONJ
ftr-488	665	37	the	the	DET
ftr-488	665	38	loss	loss	NOUN
ftr-488	665	39	of	of	ADP
ftr-488	665	40	income	income	NOUN
ftr-488	665	41	from	from	ADP
ftr-488	665	42	withdrawing	withdraw	VERB
ftr-488	665	43	$	$	SYM
ftr-488	665	44	100,000	100,000	NUM
ftr-488	665	45	from	from	ADP
ftr-488	665	46	other	other	ADJ
ftr-488	665	47	investments	investment	NOUN
ftr-488	665	48	.	.	PUNCT
ftr-488	665	49	'	'	PUNCT
ftr-488	666	1	if	if	SCONJ
ftr-488	666	2	at	at	ADP
ftr-488	666	3	the	the	DET
ftr-488	666	4	end	end	NOUN
ftr-488	666	5	of	of	ADP
ftr-488	666	6	the	the	DET
ftr-488	666	7	year	year	NOUN
ftr-488	666	8	the	the	DET
ftr-488	666	9	residence	residence	NOUN
ftr-488	666	10	were	be	AUX
ftr-488	666	11	sold	sell	VERB
ftr-488	666	12	for	for	ADP
ftr-488	666	13	$	$	SYM
ftr-488	666	14	95,000	95,000	NUM
ftr-488	666	15	,	,	PUNCT
ftr-488	666	16	is	be	AUX
ftr-488	666	17	the	the	DET
ftr-488	666	18	$	$	SYM
ftr-488	666	19	5,000	5,000	NUM
ftr-488	666	20	decline	decline	NOUN
ftr-488	666	21	an	an	DET
ftr-488	666	22	investment	investment	NOUN
ftr-488	666	23	loss	loss	NOUN
ftr-488	666	24	,	,	PUNCT
ftr-488	666	25	or	or	CCONJ
ftr-488	666	26	can	can	AUX
ftr-488	666	27	it	it	PRON
ftr-488	666	28	be	be	AUX
ftr-488	666	29	considered	consider	VERB
ftr-488	666	30	an	an	DET
ftr-488	666	31	additional	additional	ADJ
ftr-488	666	32	cost	cost	NOUN
ftr-488	666	33	of	of	ADP
ftr-488	666	34	consumption	consumption	NOUN
ftr-488	666	35	?	?	PUNCT
ftr-488	667	1	assume	assume	VERB
ftr-488	667	2	the	the	DET
ftr-488	667	3	owner	owner	NOUN
ftr-488	667	4	would	would	AUX
ftr-488	667	5	have	have	AUX
ftr-488	667	6	been	be	AUX
ftr-488	667	7	willing	willing	ADJ
ftr-488	667	8	to	to	PART
ftr-488	667	9	pay	pay	VERB
ftr-488	667	10	$	$	SYM
ftr-488	667	11	16,000	16,000	NUM
ftr-488	667	12	per	per	ADP
ftr-488	667	13	year	year	NOUN
ftr-488	667	14	to	to	PART
ftr-488	667	15	live	live	VERB
ftr-488	667	16	in	in	ADP
ftr-488	667	17	the	the	DET
ftr-488	667	18	house	house	NOUN
ftr-488	667	19	.	.	PUNCT
ftr-488	668	1	while	while	SCONJ
ftr-488	668	2	the	the	DET
ftr-488	668	3	$	$	SYM
ftr-488	668	4	6,000	6,000	NUM
ftr-488	668	5	premium	premium	NOUN
ftr-488	668	6	over	over	ADP
ftr-488	668	7	expected	expect	VERB
ftr-488	668	8	cost	cost	NOUN
ftr-488	668	9	would	would	AUX
ftr-488	668	10	normally	normally	ADV
ftr-488	668	11	be	be	AUX
ftr-488	668	12	considered	consider	VERB
ftr-488	668	13	consumer	consumer	NOUN
ftr-488	668	14	surplus	surplus	NOUN
ftr-488	668	15	,	,	PUNCT
ftr-488	668	16	is	be	AUX
ftr-488	668	17	it	it	PRON
ftr-488	668	18	possible	possible	ADJ
ftr-488	668	19	to	to	PART
ftr-488	668	20	consider	consider	VERB
ftr-488	668	21	at	at	ADV
ftr-488	668	22	least	least	ADV
ftr-488	668	23	$	$	SYM
ftr-488	668	24	5,000	5,000	NUM
ftr-488	668	25	of	of	ADP
ftr-488	668	26	this	this	DET
ftr-488	668	27	amount	amount	NOUN
ftr-488	668	28	as	as	ADP
ftr-488	668	29	an	an	DET
ftr-488	668	30	additional	additional	ADJ
ftr-488	668	31	cost	cost	NOUN
ftr-488	668	32	of	of	ADP
ftr-488	668	33	consumption	consumption	NOUN
ftr-488	668	34	when	when	SCONJ
ftr-488	668	35	the	the	DET
ftr-488	668	36	108	108	NUM
ftr-488	668	37	.	.	PUNCT
ftr-488	669	1	more	more	ADV
ftr-488	669	2	precisely	precisely	ADV
ftr-488	669	3	,	,	PUNCT
ftr-488	669	4	loss	loss	NOUN
ftr-488	669	5	recognition	recognition	NOUN
ftr-488	669	6	would	would	AUX
ftr-488	669	7	underestimate	underestimate	VERB
ftr-488	669	8	total	total	ADJ
ftr-488	669	9	value	value	NOUN
ftr-488	669	10	of	of	ADP
ftr-488	669	11	goods	good	NOUN
ftr-488	669	12	and	and	CCONJ
ftr-488	669	13	services	service	NOUN
ftr-488	669	14	.	.	PUNCT
ftr-488	670	1	109	109	NUM
ftr-488	670	2	.	.	PUNCT
ftr-488	671	1	the	the	DET
ftr-488	671	2	house	house	NOUN
ftr-488	671	3	has	have	AUX
ftr-488	671	4	recently	recently	ADV
ftr-488	671	5	passed	pass	VERB
ftr-488	671	6	a	a	DET
ftr-488	671	7	provision	provision	NOUN
ftr-488	671	8	allowing	allow	VERB
ftr-488	671	9	losses	loss	NOUN
ftr-488	671	10	on	on	ADP
ftr-488	671	11	sale	sale	NOUN
ftr-488	671	12	of	of	ADP
ftr-488	671	13	a	a	DET
ftr-488	671	14	principal	principal	ADJ
ftr-488	671	15	residence	residence	NOUN
ftr-488	671	16	to	to	PART
ftr-488	671	17	be	be	AUX
ftr-488	671	18	carried	carry	VERB
ftr-488	671	19	forward	forward	ADV
ftr-488	671	20	and	and	CCONJ
ftr-488	671	21	allowed	allow	VERB
ftr-488	671	22	against	against	ADP
ftr-488	671	23	future	future	ADJ
ftr-488	671	24	gains	gain	NOUN
ftr-488	671	25	.	.	PUNCT
ftr-488	672	1	in	in	ADP
ftr-488	672	2	effect	effect	NOUN
ftr-488	672	3	,	,	PUNCT
ftr-488	672	4	the	the	DET
ftr-488	672	5	purchase	purchase	NOUN
ftr-488	672	6	price	price	NOUN
ftr-488	672	7	of	of	ADP
ftr-488	672	8	the	the	DET
ftr-488	672	9	new	new	ADJ
ftr-488	672	10	residence	residence	NOUN
ftr-488	672	11	would	would	AUX
ftr-488	672	12	be	be	AUX
ftr-488	672	13	increased	increase	VERB
ftr-488	672	14	by	by	ADP
ftr-488	672	15	the	the	DET
ftr-488	672	16	disallowed	disallow	VERB
ftr-488	672	17	loss	loss	NOUN
ftr-488	672	18	on	on	ADP
ftr-488	672	19	the	the	DET
ftr-488	672	20	sale	sale	NOUN
ftr-488	672	21	.	.	PUNCT
ftr-488	673	1	see	see	VERB
ftr-488	673	2	,	,	PUNCT
ftr-488	673	3	barbara	barbara	PROPN
ftr-488	673	4	kirchheimer	kirchheimer	PROPN
ftr-488	673	5	,	,	PUNCT
ftr-488	673	6	archer	archer	ADJ
ftr-488	673	7	real	real	ADJ
ftr-488	673	8	estate	estate	NOUN
ftr-488	673	9	measure	measure	NOUN
ftr-488	673	10	called	call	VERB
ftr-488	673	11	harmless	harmless	ADJ
ftr-488	673	12	enough	enough	ADV
ftr-488	673	13	to	to	PART
ftr-488	673	14	win	win	VERB
ftr-488	673	15	passage	passage	NOUN
ftr-488	673	16	,	,	PUNCT
ftr-488	673	17	56	56	NUM
ftr-488	673	18	tax	tax	NOUN
ftr-488	673	19	notes	note	NOUN
ftr-488	673	20	254	254	NUM
ftr-488	673	21	(	(	PUNCT
ftr-488	673	22	july	july	PROPN
ftr-488	673	23	20	20	NUM
ftr-488	673	24	,	,	PUNCT
ftr-488	673	25	1992	1992	NUM
ftr-488	673	26	)	)	PUNCT
ftr-488	673	27	.	.	PUNCT
ftr-488	674	1	110	110	NUM
ftr-488	674	2	.	.	PUNCT
ftr-488	675	1	i	i	PRON
ftr-488	675	2	am	be	AUX
ftr-488	675	3	ignoring	ignore	VERB
ftr-488	675	4	inflation	inflation	NOUN
ftr-488	675	5	and	and	CCONJ
ftr-488	675	6	possible	possible	ADJ
ftr-488	675	7	incentive	incentive	NOUN
ftr-488	675	8	depreciation	depreciation	NOUN
ftr-488	675	9	in	in	ADP
ftr-488	675	10	order	order	NOUN
ftr-488	675	11	to	to	PART
ftr-488	675	12	assume	assume	VERB
ftr-488	675	13	that	that	SCONJ
ftr-488	675	14	depreciation	depreciation	NOUN
ftr-488	675	15	is	be	AUX
ftr-488	675	16	intended	intend	VERB
ftr-488	675	17	to	to	PART
ftr-488	675	18	reflect	reflect	VERB
ftr-488	675	19	actual	actual	ADJ
ftr-488	675	20	decline	decline	NOUN
ftr-488	675	21	in	in	ADP
ftr-488	675	22	value	value	NOUN
ftr-488	675	23	.	.	PUNCT
ftr-488	676	1	11l	11l	NOUN
ftr-488	676	2	.	.	PUNCT
ftr-488	677	1	under	under	ADP
ftr-488	677	2	current	current	ADJ
ftr-488	677	3	law	law	NOUN
ftr-488	677	4	this	this	DET
ftr-488	677	5	imputed	impute	VERB
ftr-488	677	6	income	income	NOUN
ftr-488	677	7	is	be	AUX
ftr-488	677	8	not	not	PART
ftr-488	677	9	subject	subject	ADJ
ftr-488	677	10	to	to	ADP
ftr-488	677	11	tax	tax	NOUN
ftr-488	677	12	.	.	PUNCT
ftr-488	678	1	19921	19921	NUM
ftr-488	678	2	florida	florida	PROPN
ftr-488	678	3	tax	tax	NOUN
ftr-488	678	4	review	review	NOUN
ftr-488	678	5	surplus	surplus	NOUN
ftr-488	678	6	in	in	ADP
ftr-488	678	7	fact	fact	NOUN
ftr-488	678	8	does	do	AUX
ftr-488	678	9	not	not	PART
ftr-488	678	10	materialize	materialize	VERB
ftr-488	678	11	to	to	ADP
ftr-488	678	12	that	that	DET
ftr-488	678	13	extent	extent	NOUN
ftr-488	678	14	?	?	PUNCT
ftr-488	678	15	"	"	PUNCT
ftr-488	679	1	2	2	NUM
ftr-488	679	2	the	the	DET
ftr-488	679	3	converse	converse	NOUN
ftr-488	679	4	of	of	ADP
ftr-488	679	5	this	this	DET
ftr-488	679	6	argument	argument	NOUN
ftr-488	679	7	could	could	AUX
ftr-488	679	8	not	not	PART
ftr-488	679	9	be	be	AUX
ftr-488	679	10	used	use	VERB
ftr-488	679	11	to	to	PART
ftr-488	679	12	justify	justify	VERB
ftr-488	679	13	exclusion	exclusion	NOUN
ftr-488	679	14	of	of	ADP
ftr-488	679	15	gain	gain	NOUN
ftr-488	679	16	.	.	PUNCT
ftr-488	680	1	for	for	ADP
ftr-488	680	2	example	example	NOUN
ftr-488	680	3	,	,	PUNCT
ftr-488	680	4	suppose	suppose	VERB
ftr-488	680	5	the	the	DET
ftr-488	680	6	residence	residence	NOUN
ftr-488	680	7	sells	sell	VERB
ftr-488	680	8	after	after	ADP
ftr-488	680	9	one	one	NUM
ftr-488	680	10	year	year	NOUN
ftr-488	680	11	for	for	ADP
ftr-488	680	12	$	$	SYM
ftr-488	680	13	105,000	105,000	NUM
ftr-488	680	14	.	.	PUNCT
ftr-488	681	1	the	the	DET
ftr-488	681	2	owner	owner	NOUN
ftr-488	681	3	can	can	AUX
ftr-488	681	4	not	not	PART
ftr-488	681	5	as	as	ADV
ftr-488	681	6	easily	easily	ADV
ftr-488	681	7	argue	argue	VERB
ftr-488	681	8	that	that	SCONJ
ftr-488	681	9	his	his	PRON
ftr-488	681	10	true	true	ADJ
ftr-488	681	11	consumption	consumption	NOUN
ftr-488	681	12	was	be	AUX
ftr-488	681	13	only	only	ADV
ftr-488	681	14	$	$	SYM
ftr-488	681	15	5,000	5,000	NUM
ftr-488	681	16	because	because	SCONJ
ftr-488	681	17	if	if	SCONJ
ftr-488	681	18	this	this	PRON
ftr-488	681	19	is	be	AUX
ftr-488	681	20	the	the	DET
ftr-488	681	21	expected	expect	VERB
ftr-488	681	22	value	value	NOUN
ftr-488	681	23	he	he	PRON
ftr-488	681	24	attached	attach	VERB
ftr-488	681	25	to	to	ADP
ftr-488	681	26	the	the	DET
ftr-488	681	27	residence	residence	NOUN
ftr-488	681	28	,	,	PUNCT
ftr-488	681	29	he	he	PRON
ftr-488	681	30	would	would	AUX
ftr-488	681	31	not	not	PART
ftr-488	681	32	normally	normally	ADV
ftr-488	681	33	have	have	AUX
ftr-488	681	34	purchased	purchase	VERB
ftr-488	681	35	it	it	PRON
ftr-488	681	36	.	.	PUNCT
ftr-488	682	1	for	for	SCONJ
ftr-488	682	2	him	he	PRON
ftr-488	682	3	to	to	PART
ftr-488	682	4	have	have	AUX
ftr-488	682	5	done	do	VERB
ftr-488	682	6	so	so	ADV
ftr-488	682	7	,	,	PUNCT
ftr-488	682	8	he	he	PRON
ftr-488	682	9	would	would	AUX
ftr-488	682	10	have	have	AUX
ftr-488	682	11	had	have	VERB
ftr-488	682	12	to	to	PART
ftr-488	682	13	have	have	AUX
ftr-488	682	14	believed	believe	VERB
ftr-488	682	15	that	that	SCONJ
ftr-488	682	16	the	the	DET
ftr-488	682	17	market	market	NOUN
ftr-488	682	18	was	be	AUX
ftr-488	682	19	wrong	wrong	ADJ
ftr-488	682	20	.	.	PUNCT
ftr-488	683	1	the	the	DET
ftr-488	683	2	owner	owner	NOUN
ftr-488	683	3	who	who	PRON
ftr-488	683	4	valued	value	VERB
ftr-488	683	5	the	the	DET
ftr-488	683	6	use	use	NOUN
ftr-488	683	7	of	of	ADP
ftr-488	683	8	the	the	DET
ftr-488	683	9	home	home	NOUN
ftr-488	683	10	above	above	ADP
ftr-488	683	11	expected	expect	VERB
ftr-488	683	12	cost	cost	NOUN
ftr-488	683	13	would	would	AUX
ftr-488	683	14	have	have	AUX
ftr-488	683	15	purchased	purchase	VERB
ftr-488	683	16	the	the	DET
ftr-488	683	17	home	home	NOUN
ftr-488	683	18	in	in	ADP
ftr-488	683	19	any	any	DET
ftr-488	683	20	event	event	NOUN
ftr-488	683	21	.	.	PUNCT
ftr-488	684	1	thus	thus	ADV
ftr-488	684	2	,	,	PUNCT
ftr-488	684	3	while	while	SCONJ
ftr-488	684	4	this	this	DET
ftr-488	684	5	point	point	NOUN
ftr-488	684	6	does	do	AUX
ftr-488	684	7	not	not	PART
ftr-488	684	8	have	have	VERB
ftr-488	684	9	overwhelming	overwhelming	ADJ
ftr-488	684	10	force	force	NOUN
ftr-488	684	11	,	,	PUNCT
ftr-488	684	12	it	it	PRON
ftr-488	684	13	offers	offer	VERB
ftr-488	684	14	some	some	DET
ftr-488	684	15	justification	justification	NOUN
ftr-488	684	16	for	for	ADP
ftr-488	684	17	asymmetrical	asymmetrical	ADJ
ftr-488	684	18	treatment	treatment	NOUN
ftr-488	684	19	of	of	ADP
ftr-488	684	20	gains	gain	NOUN
ftr-488	684	21	and	and	CCONJ
ftr-488	684	22	losses	loss	NOUN
ftr-488	684	23	which	which	PRON
ftr-488	684	24	appeals	appeal	VERB
ftr-488	684	25	to	to	ADP
ftr-488	684	26	me	i	PRON
ftr-488	684	27	on	on	ADP
ftr-488	684	28	other	other	ADJ
ftr-488	684	29	grounds	ground	NOUN
ftr-488	684	30	.	.	PUNCT
ftr-488	685	1	f.	f.	PROPN
ftr-488	685	2	conclusion	conclusion	NOUN
ftr-488	685	3	in	in	ADP
ftr-488	685	4	sum	sum	NOUN
ftr-488	685	5	,	,	PUNCT
ftr-488	685	6	the	the	DET
ftr-488	685	7	case	case	NOUN
ftr-488	685	8	for	for	ADP
ftr-488	685	9	ex	ex	PRON
ftr-488	685	10	post	post	NOUN
ftr-488	685	11	as	as	SCONJ
ftr-488	685	12	opposed	oppose	VERB
ftr-488	685	13	to	to	ADP
ftr-488	685	14	ex	ex	PROPN
ftr-488	685	15	ante	ante	NOUN
ftr-488	685	16	measurement	measurement	NOUN
ftr-488	685	17	does	do	AUX
ftr-488	685	18	not	not	PART
ftr-488	685	19	seem	seem	VERB
ftr-488	685	20	strong	strong	ADJ
ftr-488	685	21	enough	enough	ADV
ftr-488	685	22	to	to	PART
ftr-488	685	23	warrant	warrant	VERB
ftr-488	685	24	taking	take	VERB
ftr-488	685	25	on	on	ADP
ftr-488	685	26	the	the	DET
ftr-488	685	27	additional	additional	ADJ
ftr-488	685	28	administrative	administrative	ADJ
ftr-488	685	29	difficulty	difficulty	NOUN
ftr-488	685	30	.	.	PUNCT
ftr-488	686	1	there	there	PRON
ftr-488	686	2	should	should	AUX
ftr-488	686	3	be	be	AUX
ftr-488	686	4	little	little	ADJ
ftr-488	686	5	difference	difference	NOUN
ftr-488	686	6	in	in	ADP
ftr-488	686	7	most	most	ADJ
ftr-488	686	8	cases	case	NOUN
ftr-488	686	9	especially	especially	ADV
ftr-488	686	10	if	if	SCONJ
ftr-488	686	11	gains	gain	NOUN
ftr-488	686	12	on	on	ADP
ftr-488	686	13	housing	housing	NOUN
ftr-488	686	14	and	and	CCONJ
ftr-488	686	15	consumer	consumer	NOUN
ftr-488	686	16	durables	durable	NOUN
ftr-488	686	17	are	be	AUX
ftr-488	686	18	properly	properly	ADV
ftr-488	686	19	accounted	account	VERB
ftr-488	686	20	for	for	ADP
ftr-488	686	21	.	.	PUNCT
ftr-488	687	1	moreover	moreover	ADV
ftr-488	687	2	,	,	PUNCT
ftr-488	687	3	much	much	ADJ
ftr-488	687	4	of	of	ADP
ftr-488	687	5	what	what	PRON
ftr-488	687	6	appears	appear	VERB
ftr-488	687	7	to	to	PART
ftr-488	687	8	be	be	AUX
ftr-488	687	9	losses	loss	NOUN
ftr-488	687	10	actually	actually	ADV
ftr-488	687	11	reflects	reflect	VERB
ftr-488	687	12	increased	increase	VERB
ftr-488	687	13	consumption	consumption	NOUN
ftr-488	687	14	or	or	CCONJ
ftr-488	687	15	preference	preference	NOUN
ftr-488	687	16	for	for	ADP
ftr-488	687	17	leisure	leisure	NOUN
ftr-488	687	18	.	.	PUNCT
ftr-488	688	1	further	far	ADV
ftr-488	688	2	,	,	PUNCT
ftr-488	688	3	the	the	DET
ftr-488	688	4	theoretical	theoretical	ADJ
ftr-488	688	5	advantage	advantage	NOUN
ftr-488	688	6	of	of	ADP
ftr-488	688	7	taking	take	VERB
ftr-488	688	8	account	account	NOUN
ftr-488	688	9	of	of	ADP
ftr-488	688	10	actual	actual	ADJ
ftr-488	688	11	differences	difference	NOUN
ftr-488	688	12	in	in	ADP
ftr-488	688	13	enjoyment	enjoyment	NOUN
ftr-488	688	14	seems	seem	VERB
ftr-488	688	15	to	to	PART
ftr-488	688	16	be	be	AUX
ftr-488	688	17	considerably	considerably	ADV
ftr-488	688	18	weakened	weaken	VERB
ftr-488	688	19	to	to	ADP
ftr-488	688	20	the	the	DET
ftr-488	688	21	extent	extent	NOUN
ftr-488	688	22	that	that	SCONJ
ftr-488	688	23	unfavorable	unfavorable	ADJ
ftr-488	688	24	outcomes	outcome	NOUN
ftr-488	688	25	are	be	AUX
ftr-488	688	26	the	the	DET
ftr-488	688	27	result	result	NOUN
ftr-488	688	28	of	of	ADP
ftr-488	688	29	failure	failure	NOUN
ftr-488	688	30	to	to	PART
ftr-488	688	31	insure	insure	VERB
ftr-488	688	32	or	or	CCONJ
ftr-488	688	33	other	other	ADJ
ftr-488	688	34	voluntary	voluntary	ADJ
ftr-488	688	35	action	action	NOUN
ftr-488	688	36	.	.	PUNCT
ftr-488	689	1	finally	finally	ADV
ftr-488	689	2	,	,	PUNCT
ftr-488	689	3	particularly	particularly	ADV
ftr-488	689	4	because	because	SCONJ
ftr-488	689	5	gains	gain	NOUN
ftr-488	689	6	are	be	AUX
ftr-488	689	7	hard	hard	ADJ
ftr-488	689	8	to	to	PART
ftr-488	689	9	identify	identify	VERB
ftr-488	689	10	,	,	PUNCT
ftr-488	689	11	any	any	DET
ftr-488	689	12	attempt	attempt	NOUN
ftr-488	689	13	to	to	PART
ftr-488	689	14	measure	measure	VERB
ftr-488	689	15	outcomes	outcome	NOUN
ftr-488	689	16	may	may	AUX
ftr-488	689	17	fall	fall	VERB
ftr-488	689	18	shorter	short	ADJ
ftr-488	689	19	of	of	ADP
ftr-488	689	20	the	the	DET
ftr-488	689	21	goal	goal	NOUN
ftr-488	689	22	than	than	SCONJ
ftr-488	689	23	if	if	SCONJ
ftr-488	689	24	the	the	DET
ftr-488	689	25	effort	effort	NOUN
ftr-488	689	26	were	be	AUX
ftr-488	689	27	not	not	PART
ftr-488	689	28	made	make	VERB
ftr-488	689	29	.	.	PUNCT
ftr-488	690	1	iv	iv	X
ftr-488	690	2	.	.	PUNCT
ftr-488	690	3	treatment	treatment	NOUN
ftr-488	690	4	of	of	ADP
ftr-488	690	5	recoveries	recovery	NOUN
ftr-488	690	6	the	the	DET
ftr-488	690	7	previous	previous	ADJ
ftr-488	690	8	part	part	NOUN
ftr-488	690	9	of	of	ADP
ftr-488	690	10	this	this	DET
ftr-488	690	11	paper	paper	NOUN
ftr-488	690	12	has	have	AUX
ftr-488	690	13	considered	consider	VERB
ftr-488	690	14	whether	whether	SCONJ
ftr-488	690	15	a	a	DET
ftr-488	690	16	taxpayer	taxpayer	NOUN
ftr-488	690	17	who	who	PRON
ftr-488	690	18	experiences	experience	VERB
ftr-488	690	19	less	less	ADJ
ftr-488	690	20	than	than	SCONJ
ftr-488	690	21	expected	expect	VERB
ftr-488	690	22	enjoyment	enjoyment	NOUN
ftr-488	690	23	from	from	ADP
ftr-488	690	24	an	an	DET
ftr-488	690	25	expenditure	expenditure	NOUN
ftr-488	690	26	should	should	AUX
ftr-488	690	27	be	be	AUX
ftr-488	690	28	entitled	entitle	VERB
ftr-488	690	29	to	to	ADP
ftr-488	690	30	a	a	DET
ftr-488	690	31	tax	tax	NOUN
ftr-488	690	32	deduction	deduction	NOUN
ftr-488	690	33	for	for	ADP
ftr-488	690	34	this	this	DET
ftr-488	690	35	"	"	PUNCT
ftr-488	690	36	loss	loss	NOUN
ftr-488	690	37	.	.	PUNCT
ftr-488	690	38	"	"	PUNCT
ftr-488	691	1	we	we	PRON
ftr-488	691	2	turn	turn	VERB
ftr-488	691	3	now	now	ADV
ftr-488	691	4	to	to	ADP
ftr-488	691	5	the	the	DET
ftr-488	691	6	treatment	treatment	NOUN
ftr-488	691	7	of	of	ADP
ftr-488	691	8	those	those	DET
ftr-488	691	9	luckier	lucky	ADJ
ftr-488	691	10	individuals	individual	NOUN
ftr-488	691	11	who	who	PRON
ftr-488	691	12	would	would	AUX
ftr-488	691	13	have	have	AUX
ftr-488	691	14	suffered	suffer	VERB
ftr-488	691	15	such	such	DET
ftr-488	691	16	a	a	DET
ftr-488	691	17	decline	decline	NOUN
ftr-488	691	18	in	in	ADP
ftr-488	691	19	enjoyment	enjoyment	NOUN
ftr-488	691	20	but	but	CCONJ
ftr-488	691	21	for	for	ADP
ftr-488	691	22	their	their	PRON
ftr-488	691	23	ability	ability	NOUN
ftr-488	691	24	to	to	PART
ftr-488	691	25	"	"	PUNCT
ftr-488	691	26	recover	recover	VERB
ftr-488	691	27	"	"	PUNCT
ftr-488	691	28	from	from	ADP
ftr-488	691	29	someone	someone	PRON
ftr-488	691	30	else	else	ADV
ftr-488	691	31	such	such	ADJ
ftr-488	691	32	as	as	ADP
ftr-488	691	33	the	the	DET
ftr-488	691	34	seller	seller	NOUN
ftr-488	691	35	of	of	ADP
ftr-488	691	36	the	the	DET
ftr-488	691	37	product	product	NOUN
ftr-488	691	38	,	,	PUNCT
ftr-488	691	39	an	an	DET
ftr-488	691	40	insurance	insurance	NOUN
ftr-488	691	41	company	company	NOUN
ftr-488	691	42	or	or	CCONJ
ftr-488	691	43	a	a	DET
ftr-488	691	44	tortfeasor	tortfeasor	NOUN
ftr-488	691	45	.	.	PUNCT
ftr-488	692	1	at	at	ADP
ftr-488	692	2	first	first	ADJ
ftr-488	692	3	glance	glance	NOUN
ftr-488	692	4	,	,	PUNCT
ftr-488	692	5	it	it	PRON
ftr-488	692	6	may	may	AUX
ftr-488	692	7	appear	appear	VERB
ftr-488	692	8	to	to	PART
ftr-488	692	9	be	be	AUX
ftr-488	692	10	obvious	obvious	ADJ
ftr-488	692	11	that	that	SCONJ
ftr-488	692	12	such	such	ADJ
ftr-488	692	13	recoveries	recovery	NOUN
ftr-488	692	14	would	would	AUX
ftr-488	692	15	be	be	AUX
ftr-488	692	16	tax	tax	NOUN
ftr-488	692	17	-	-	PUNCT
ftr-488	692	18	exempt	exempt	ADJ
ftr-488	692	19	regardless	regardless	ADV
ftr-488	692	20	of	of	ADP
ftr-488	692	21	the	the	DET
ftr-488	692	22	approach	approach	NOUN
ftr-488	692	23	favored	favor	VERB
ftr-488	692	24	for	for	ADP
ftr-488	692	25	the	the	DET
ftr-488	692	26	treatment	treatment	NOUN
ftr-488	692	27	of	of	ADP
ftr-488	692	28	those	those	PRON
ftr-488	692	29	who	who	PRON
ftr-488	692	30	can	can	AUX
ftr-488	692	31	not	not	PART
ftr-488	692	32	recover	recover	VERB
ftr-488	692	33	for	for	ADP
ftr-488	692	34	their	their	PRON
ftr-488	692	35	losses	loss	NOUN
ftr-488	692	36	.	.	PUNCT
ftr-488	693	1	if	if	SCONJ
ftr-488	693	2	the	the	DET
ftr-488	693	3	tax	tax	NOUN
ftr-488	693	4	base	base	NOUN
ftr-488	693	5	were	be	AUX
ftr-488	693	6	income	income	NOUN
ftr-488	693	7	or	or	CCONJ
ftr-488	693	8	power	power	NOUN
ftr-488	693	9	to	to	PART
ftr-488	693	10	consume	consume	VERB
ftr-488	693	11	,	,	PUNCT
ftr-488	693	12	consumption	consumption	NOUN
ftr-488	693	13	would	would	AUX
ftr-488	693	14	be	be	AUX
ftr-488	693	15	measured	measure	VERB
ftr-488	693	16	ex	ex	PRON
ftr-488	693	17	ante	ante	NOUN
ftr-488	693	18	by	by	ADP
ftr-488	693	19	the	the	DET
ftr-488	693	20	amount	amount	NOUN
ftr-488	693	21	expended	expend	VERB
ftr-488	693	22	in	in	ADP
ftr-488	693	23	the	the	DET
ftr-488	693	24	purchase	purchase	NOUN
ftr-488	693	25	of	of	ADP
ftr-488	693	26	goods	good	NOUN
ftr-488	693	27	or	or	CCONJ
ftr-488	693	28	services	service	NOUN
ftr-488	693	29	.	.	PUNCT
ftr-488	694	1	outcomes	outcome	NOUN
ftr-488	694	2	would	would	AUX
ftr-488	694	3	be	be	AUX
ftr-488	694	4	irrelevant	irrelevant	ADJ
ftr-488	694	5	.	.	PUNCT
ftr-488	695	1	112	112	NUM
ftr-488	695	2	.	.	PUNCT
ftr-488	696	1	some	some	PRON
ftr-488	696	2	may	may	AUX
ftr-488	696	3	consider	consider	VERB
ftr-488	696	4	it	it	PRON
ftr-488	696	5	relevant	relevant	ADJ
ftr-488	696	6	that	that	SCONJ
ftr-488	696	7	the	the	DET
ftr-488	696	8	$	$	SYM
ftr-488	696	9	10,000	10,000	NUM
ftr-488	696	10	of	of	ADP
ftr-488	696	11	imputed	impute	VERB
ftr-488	696	12	income	income	NOUN
ftr-488	696	13	was	be	AUX
ftr-488	696	14	not	not	PART
ftr-488	696	15	included	include	VERB
ftr-488	696	16	in	in	ADP
ftr-488	696	17	income	income	NOUN
ftr-488	696	18	.	.	PUNCT
ftr-488	697	1	see	see	VERB
ftr-488	697	2	supra	supra	PROPN
ftr-488	697	3	note	note	PROPN
ftr-488	697	4	104	104	NUM
ftr-488	697	5	.	.	PUNCT
ftr-488	698	1	a	a	DET
ftr-488	698	2	similar	similar	ADJ
ftr-488	698	3	argument	argument	NOUN
ftr-488	698	4	could	could	AUX
ftr-488	698	5	be	be	AUX
ftr-488	698	6	made	make	VERB
ftr-488	698	7	for	for	ADP
ftr-488	698	8	not	not	PART
ftr-488	698	9	treating	treat	VERB
ftr-488	698	10	the	the	DET
ftr-488	698	11	excess	excess	NOUN
ftr-488	698	12	of	of	ADP
ftr-488	698	13	the	the	DET
ftr-488	698	14	actual	actual	ADJ
ftr-488	698	15	over	over	ADP
ftr-488	698	16	the	the	DET
ftr-488	698	17	expected	expect	VERB
ftr-488	698	18	cost	cost	NOUN
ftr-488	698	19	of	of	ADP
ftr-488	698	20	any	any	DET
ftr-488	698	21	consumer	consumer	NOUN
ftr-488	698	22	purchase	purchase	NOUN
ftr-488	698	23	as	as	ADP
ftr-488	698	24	a	a	DET
ftr-488	698	25	loss	loss	NOUN
ftr-488	698	26	.	.	PUNCT
ftr-488	699	1	[	[	X
ftr-488	699	2	vol	vol	NOUN
ftr-488	699	3	1:1	1:1	NUM
ftr-488	699	4	valuing	value	VERB
ftr-488	699	5	personal	personal	ADJ
ftr-488	699	6	consumption	consumption	NOUN
ftr-488	699	7	under	under	ADP
ftr-488	699	8	this	this	DET
ftr-488	699	9	approach	approach	NOUN
ftr-488	699	10	the	the	DET
ftr-488	699	11	value	value	NOUN
ftr-488	699	12	of	of	ADP
ftr-488	699	13	insurance	insurance	NOUN
ftr-488	699	14	or	or	CCONJ
ftr-488	699	15	a	a	DET
ftr-488	699	16	dealer	dealer	NOUN
ftr-488	699	17	warranty	warranty	NOUN
ftr-488	699	18	could	could	AUX
ftr-488	699	19	be	be	AUX
ftr-488	699	20	said	say	VERB
ftr-488	699	21	to	to	PART
ftr-488	699	22	be	be	AUX
ftr-488	699	23	the	the	DET
ftr-488	699	24	price	price	NOUN
ftr-488	699	25	or	or	CCONJ
ftr-488	699	26	premium	premium	NOUN
ftr-488	699	27	charged	charge	VERB
ftr-488	699	28	,	,	PUNCT
ftr-488	699	29	whether	whether	SCONJ
ftr-488	699	30	or	or	CCONJ
ftr-488	699	31	not	not	PART
ftr-488	699	32	the	the	DET
ftr-488	699	33	taxpayer	taxpayer	NOUN
ftr-488	699	34	recovered	recover	VERB
ftr-488	699	35	on	on	ADP
ftr-488	699	36	the	the	DET
ftr-488	699	37	policy	policy	NOUN
ftr-488	699	38	.	.	PUNCT
ftr-488	700	1	the	the	DET
ftr-488	700	2	purchaser	purchaser	NOUN
ftr-488	700	3	who	who	PRON
ftr-488	700	4	insures	insure	VERB
ftr-488	700	5	has	have	AUX
ftr-488	700	6	merely	merely	ADV
ftr-488	700	7	acquired	acquire	VERB
ftr-488	700	8	a	a	DET
ftr-488	700	9	more	more	ADV
ftr-488	700	10	"	"	PUNCT
ftr-488	700	11	reliable	reliable	ADJ
ftr-488	700	12	,	,	PUNCT
ftr-488	700	13	"	"	PUNCT
ftr-488	700	14	and	and	CCONJ
ftr-488	700	15	hence	hence	ADV
ftr-488	700	16	a	a	DET
ftr-488	700	17	more	more	ADV
ftr-488	700	18	expensive	expensive	ADJ
ftr-488	700	19	product	product	NOUN
ftr-488	700	20	,	,	PUNCT
ftr-488	700	21	no	no	ADV
ftr-488	700	22	different	different	ADJ
ftr-488	700	23	than	than	SCONJ
ftr-488	700	24	if	if	SCONJ
ftr-488	700	25	she	she	PRON
ftr-488	700	26	had	have	AUX
ftr-488	700	27	purchased	purchase	VERB
ftr-488	700	28	a	a	DET
ftr-488	700	29	better	well	ADJ
ftr-488	700	30	quality	quality	NOUN
ftr-488	700	31	model	model	NOUN
ftr-488	700	32	.	.	PUNCT
ftr-488	701	1	in	in	ADP
ftr-488	701	2	short	short	ADJ
ftr-488	701	3	,	,	PUNCT
ftr-488	701	4	there	there	PRON
ftr-488	701	5	is	be	VERB
ftr-488	701	6	no	no	DET
ftr-488	701	7	"	"	PUNCT
ftr-488	701	8	recovery	recovery	NOUN
ftr-488	701	9	.	.	PUNCT
ftr-488	701	10	"	"	PUNCT
ftr-488	702	1	those	those	PRON
ftr-488	702	2	who	who	PRON
ftr-488	702	3	prefer	prefer	VERB
ftr-488	702	4	a	a	DET
ftr-488	702	5	tax	tax	NOUN
ftr-488	702	6	base	base	NOUN
ftr-488	702	7	equal	equal	ADJ
ftr-488	702	8	to	to	ADP
ftr-488	702	9	actual	actual	ADJ
ftr-488	702	10	consumption	consumption	NOUN
ftr-488	702	11	would	would	AUX
ftr-488	702	12	care	care	VERB
ftr-488	702	13	how	how	SCONJ
ftr-488	702	14	matters	matter	NOUN
ftr-488	702	15	turned	turn	VERB
ftr-488	702	16	out	out	ADP
ftr-488	702	17	.	.	PUNCT
ftr-488	703	1	but	but	CCONJ
ftr-488	703	2	the	the	DET
ftr-488	703	3	purchase	purchase	NOUN
ftr-488	703	4	of	of	ADP
ftr-488	703	5	insurance	insurance	NOUN
ftr-488	703	6	or	or	CCONJ
ftr-488	703	7	other	other	ADJ
ftr-488	703	8	protection	protection	NOUN
ftr-488	703	9	is	be	AUX
ftr-488	703	10	,	,	PUNCT
ftr-488	703	11	ostensibly	ostensibly	ADV
ftr-488	703	12	at	at	ADP
ftr-488	703	13	least	least	ADJ
ftr-488	703	14	,	,	PUNCT
ftr-488	703	15	to	to	PART
ftr-488	703	16	protect	protect	VERB
ftr-488	703	17	the	the	DET
ftr-488	703	18	consumer	consumer	NOUN
ftr-488	703	19	's	's	PART
ftr-488	703	20	expectancy	expectancy	NOUN
ftr-488	703	21	.	.	PUNCT
ftr-488	704	1	unlike	unlike	ADP
ftr-488	704	2	the	the	DET
ftr-488	704	3	uninsured	uninsured	NOUN
ftr-488	704	4	,	,	PUNCT
ftr-488	704	5	the	the	DET
ftr-488	704	6	insured	insure	VERB
ftr-488	704	7	experiences	experience	NOUN
ftr-488	704	8	no	no	DET
ftr-488	704	9	difference	difference	NOUN
ftr-488	704	10	between	between	ADP
ftr-488	704	11	such	such	ADJ
ftr-488	704	12	expectancy	expectancy	NOUN
ftr-488	704	13	and	and	CCONJ
ftr-488	704	14	actual	actual	ADJ
ftr-488	704	15	enjoyment	enjoyment	NOUN
ftr-488	704	16	.	.	PUNCT
ftr-488	705	1	for	for	ADP
ftr-488	705	2	example	example	NOUN
ftr-488	705	3	,	,	PUNCT
ftr-488	705	4	if	if	SCONJ
ftr-488	705	5	property	property	NOUN
ftr-488	705	6	is	be	AUX
ftr-488	705	7	damaged	damage	VERB
ftr-488	705	8	or	or	CCONJ
ftr-488	705	9	destroyed	destroy	VERB
ftr-488	705	10	,	,	PUNCT
ftr-488	705	11	insurance	insurance	NOUN
ftr-488	705	12	will	will	AUX
ftr-488	705	13	replace	replace	VERB
ftr-488	705	14	it	it	PRON
ftr-488	705	15	.	.	PUNCT
ftr-488	706	1	therefore	therefore	ADV
ftr-488	706	2	,	,	PUNCT
ftr-488	706	3	there	there	PRON
ftr-488	706	4	is	be	VERB
ftr-488	706	5	no	no	DET
ftr-488	706	6	reason	reason	NOUN
ftr-488	706	7	to	to	PART
ftr-488	706	8	tax	tax	VERB
ftr-488	706	9	any	any	DET
ftr-488	706	10	recovery	recovery	NOUN
ftr-488	706	11	.	.	PUNCT
ftr-488	707	1	i	i	PRON
ftr-488	707	2	believe	believe	VERB
ftr-488	707	3	,	,	PUNCT
ftr-488	707	4	however	however	ADV
ftr-488	707	5	,	,	PUNCT
ftr-488	707	6	that	that	SCONJ
ftr-488	707	7	while	while	SCONJ
ftr-488	707	8	this	this	DET
ftr-488	707	9	conclusion	conclusion	NOUN
ftr-488	707	10	might	might	AUX
ftr-488	707	11	be	be	AUX
ftr-488	707	12	at	at	ADV
ftr-488	707	13	least	least	ADJ
ftr-488	707	14	generally	generally	ADV
ftr-488	707	15	correct	correct	ADJ
ftr-488	707	16	,	,	PUNCT
ftr-488	707	17	the	the	DET
ftr-488	707	18	explanation	explanation	NOUN
ftr-488	707	19	is	be	AUX
ftr-488	707	20	not	not	PART
ftr-488	707	21	quite	quite	ADV
ftr-488	707	22	that	that	DET
ftr-488	707	23	simple	simple	ADJ
ftr-488	707	24	.	.	PUNCT
ftr-488	708	1	as	as	SCONJ
ftr-488	708	2	we	we	PRON
ftr-488	708	3	have	have	AUX
ftr-488	708	4	seen	see	VERB
ftr-488	708	5	,	,	PUNCT
ftr-488	708	6	even	even	ADV
ftr-488	708	7	under	under	ADP
ftr-488	708	8	an	an	DET
ftr-488	708	9	ex	ex	NOUN
ftr-488	708	10	ante	ante	NOUN
ftr-488	708	11	approach	approach	NOUN
ftr-488	708	12	,	,	PUNCT
ftr-488	708	13	the	the	DET
ftr-488	708	14	consumer	consumer	NOUN
ftr-488	708	15	who	who	PRON
ftr-488	708	16	transfers	transfer	VERB
ftr-488	708	17	what	what	PRON
ftr-488	708	18	might	might	AUX
ftr-488	708	19	be	be	AUX
ftr-488	708	20	considered	consider	VERB
ftr-488	708	21	an	an	DET
ftr-488	708	22	item	item	NOUN
ftr-488	708	23	of	of	ADP
ftr-488	708	24	consumption	consumption	NOUN
ftr-488	708	25	,	,	PUNCT
ftr-488	708	26	such	such	ADJ
ftr-488	708	27	as	as	ADP
ftr-488	708	28	an	an	DET
ftr-488	708	29	automobile	automobile	NOUN
ftr-488	708	30	,	,	PUNCT
ftr-488	708	31	will	will	AUX
ftr-488	708	32	be	be	AUX
ftr-488	708	33	taxable	taxable	ADJ
ftr-488	708	34	to	to	ADP
ftr-488	708	35	the	the	DET
ftr-488	708	36	extent	extent	NOUN
ftr-488	708	37	that	that	SCONJ
ftr-488	708	38	the	the	DET
ftr-488	708	39	amount	amount	NOUN
ftr-488	708	40	recovered	recover	VERB
ftr-488	708	41	exceeds	exceed	VERB
ftr-488	708	42	her	her	PRON
ftr-488	708	43	basis	basis	NOUN
ftr-488	708	44	.	.	PUNCT
ftr-488	709	1	proceeds	proceed	NOUN
ftr-488	709	2	in	in	ADP
ftr-488	709	3	excess	excess	NOUN
ftr-488	709	4	of	of	ADP
ftr-488	709	5	basis	basis	NOUN
ftr-488	709	6	may	may	AUX
ftr-488	709	7	be	be	AUX
ftr-488	709	8	taxable	taxable	ADJ
ftr-488	709	9	whether	whether	SCONJ
ftr-488	709	10	or	or	CCONJ
ftr-488	709	11	not	not	PART
ftr-488	709	12	the	the	DET
ftr-488	709	13	seller	seller	NOUN
ftr-488	709	14	's	's	PART
ftr-488	709	15	position	position	NOUN
ftr-488	709	16	is	be	AUX
ftr-488	709	17	improved	improve	VERB
ftr-488	709	18	.	.	PUNCT
ftr-488	710	1	for	for	ADP
ftr-488	710	2	example	example	NOUN
ftr-488	710	3	,	,	PUNCT
ftr-488	710	4	an	an	DET
ftr-488	710	5	amount	amount	NOUN
ftr-488	710	6	received	receive	VERB
ftr-488	710	7	in	in	ADP
ftr-488	710	8	return	return	NOUN
ftr-488	710	9	for	for	ADP
ftr-488	710	10	permission	permission	NOUN
ftr-488	710	11	to	to	PART
ftr-488	710	12	violate	violate	VERB
ftr-488	710	13	an	an	DET
ftr-488	710	14	individual	individual	NOUN
ftr-488	710	15	's	's	PART
ftr-488	710	16	right	right	NOUN
ftr-488	710	17	to	to	ADP
ftr-488	710	18	privacy	privacy	NOUN
ftr-488	710	19	would	would	AUX
ftr-488	710	20	be	be	AUX
ftr-488	710	21	taxable	taxable	ADJ
ftr-488	710	22	even	even	ADV
ftr-488	710	23	though	though	SCONJ
ftr-488	710	24	such	such	DET
ftr-488	710	25	an	an	DET
ftr-488	710	26	individual	individual	NOUN
ftr-488	710	27	could	could	AUX
ftr-488	710	28	be	be	AUX
ftr-488	710	29	said	say	VERB
ftr-488	710	30	to	to	PART
ftr-488	710	31	be	be	AUX
ftr-488	710	32	no	no	ADV
ftr-488	710	33	better	well	ADJ
ftr-488	710	34	off	off	ADP
ftr-488	710	35	.	.	PUNCT
ftr-488	711	1	"3	"3	NOUN
ftr-488	711	2	in	in	ADP
ftr-488	711	3	the	the	DET
ftr-488	711	4	case	case	NOUN
ftr-488	711	5	of	of	ADP
ftr-488	711	6	an	an	DET
ftr-488	711	7	insurance	insurance	NOUN
ftr-488	711	8	or	or	CCONJ
ftr-488	711	9	other	other	ADJ
ftr-488	711	10	recovery	recovery	NOUN
ftr-488	711	11	,	,	PUNCT
ftr-488	711	12	the	the	DET
ftr-488	711	13	recovery	recovery	NOUN
ftr-488	711	14	measured	measure	VERB
ftr-488	711	15	ex	ex	PRON
ftr-488	711	16	post	post	NOUN
ftr-488	711	17	will	will	AUX
ftr-488	711	18	exceed	exceed	VERB
ftr-488	711	19	the	the	DET
ftr-488	711	20	cost	cost	NOUN
ftr-488	711	21	of	of	ADP
ftr-488	711	22	the	the	DET
ftr-488	711	23	protection	protection	NOUN
ftr-488	711	24	which	which	PRON
ftr-488	711	25	cost	cost	NOUN
ftr-488	711	26	might	might	AUX
ftr-488	711	27	appear	appear	VERB
ftr-488	711	28	to	to	PART
ftr-488	711	29	be	be	AUX
ftr-488	711	30	the	the	DET
ftr-488	711	31	taxpayer	taxpayer	NOUN
ftr-488	711	32	's	's	PART
ftr-488	711	33	basis	basis	NOUN
ftr-488	711	34	.	.	PUNCT
ftr-488	712	1	ultimately	ultimately	ADV
ftr-488	712	2	of	of	ADP
ftr-488	712	3	course	course	NOUN
ftr-488	712	4	,	,	PUNCT
ftr-488	712	5	it	it	PRON
ftr-488	712	6	might	might	AUX
ftr-488	712	7	seem	seem	VERB
ftr-488	712	8	unfair	unfair	ADJ
ftr-488	712	9	to	to	PART
ftr-488	712	10	include	include	VERB
ftr-488	712	11	the	the	DET
ftr-488	712	12	recovery	recovery	NOUN
ftr-488	712	13	in	in	ADP
ftr-488	712	14	income	income	NOUN
ftr-488	712	15	without	without	ADP
ftr-488	712	16	allowing	allow	VERB
ftr-488	712	17	a	a	DET
ftr-488	712	18	deduction	deduction	NOUN
ftr-488	712	19	for	for	ADP
ftr-488	712	20	the	the	DET
ftr-488	712	21	loss	loss	NOUN
ftr-488	712	22	which	which	PRON
ftr-488	712	23	the	the	DET
ftr-488	712	24	recovery	recovery	NOUN
ftr-488	712	25	reimburses	reimburse	VERB
ftr-488	712	26	.	.	PUNCT
ftr-488	713	1	but	but	CCONJ
ftr-488	713	2	this	this	DET
ftr-488	713	3	justification	justification	NOUN
ftr-488	713	4	for	for	ADP
ftr-488	713	5	the	the	DET
ftr-488	713	6	exclusion	exclusion	NOUN
ftr-488	713	7	of	of	ADP
ftr-488	713	8	recoveries	recovery	NOUN
ftr-488	713	9	appears	appear	VERB
ftr-488	713	10	inconsistent	inconsistent	ADJ
ftr-488	713	11	with	with	ADP
ftr-488	713	12	no	no	DET
ftr-488	713	13	deduction	deduction	NOUN
ftr-488	713	14	for	for	ADP
ftr-488	713	15	uninsured	uninsured	ADJ
ftr-488	713	16	losses	loss	NOUN
ftr-488	713	17	.	.	PUNCT
ftr-488	714	1	in	in	ADP
ftr-488	714	2	short	short	ADJ
ftr-488	714	3	,	,	PUNCT
ftr-488	714	4	how	how	SCONJ
ftr-488	714	5	can	can	AUX
ftr-488	714	6	we	we	PRON
ftr-488	714	7	justify	justify	VERB
ftr-488	714	8	similar	similar	ADJ
ftr-488	714	9	tax	tax	NOUN
ftr-488	714	10	treatment	treatment	NOUN
ftr-488	714	11	for	for	ADP
ftr-488	714	12	two	two	NUM
ftr-488	714	13	individuals	individual	NOUN
ftr-488	714	14	who	who	PRON
ftr-488	714	15	seem	seem	VERB
ftr-488	714	16	to	to	PART
ftr-488	714	17	be	be	AUX
ftr-488	714	18	in	in	ADP
ftr-488	714	19	different	different	ADJ
ftr-488	714	20	positions	position	NOUN
ftr-488	714	21	in	in	ADP
ftr-488	714	22	that	that	DET
ftr-488	714	23	one	one	NUM
ftr-488	714	24	recovers	recover	NOUN
ftr-488	714	25	for	for	ADP
ftr-488	714	26	her	her	PRON
ftr-488	714	27	loss	loss	NOUN
ftr-488	714	28	and	and	CCONJ
ftr-488	714	29	the	the	DET
ftr-488	714	30	other	other	ADJ
ftr-488	714	31	does	do	VERB
ftr-488	714	32	not	not	PART
ftr-488	714	33	?	?	PUNCT
ftr-488	715	1	therefore	therefore	ADV
ftr-488	715	2	,	,	PUNCT
ftr-488	715	3	while	while	SCONJ
ftr-488	715	4	tax	tax	NOUN
ftr-488	715	5	exemption	exemption	NOUN
ftr-488	715	6	for	for	ADP
ftr-488	715	7	insurance	insurance	NOUN
ftr-488	715	8	or	or	CCONJ
ftr-488	715	9	warranty	warranty	NOUN
ftr-488	715	10	recoveries	recovery	NOUN
ftr-488	715	11	does	do	AUX
ftr-488	715	12	seem	seem	VERB
ftr-488	715	13	appropriate	appropriate	ADJ
ftr-488	715	14	under	under	ADP
ftr-488	715	15	either	either	CCONJ
ftr-488	715	16	an	an	DET
ftr-488	715	17	ex	ex	X
ftr-488	715	18	ante	ante	NOUN
ftr-488	715	19	or	or	CCONJ
ftr-488	715	20	ex	ex	PRON
ftr-488	715	21	post	post	NOUN
ftr-488	715	22	approach	approach	NOUN
ftr-488	715	23	to	to	ADP
ftr-488	715	24	measuring	measure	VERB
ftr-488	715	25	consumption	consumption	NOUN
ftr-488	715	26	,	,	PUNCT
ftr-488	715	27	such	such	ADJ
ftr-488	715	28	exemption	exemption	NOUN
ftr-488	715	29	is	be	AUX
ftr-488	715	30	not	not	PART
ftr-488	715	31	easily	easily	ADV
ftr-488	715	32	explained	explain	VERB
ftr-488	715	33	.	.	PUNCT
ftr-488	716	1	after	after	ADP
ftr-488	716	2	considering	consider	VERB
ftr-488	716	3	a	a	DET
ftr-488	716	4	number	number	NOUN
ftr-488	716	5	of	of	ADP
ftr-488	716	6	possible	possible	ADJ
ftr-488	716	7	justifications	justification	NOUN
ftr-488	716	8	,	,	PUNCT
ftr-488	716	9	one	one	PRON
ftr-488	716	10	can	can	AUX
ftr-488	716	11	better	well	ADV
ftr-488	716	12	understand	understand	VERB
ftr-488	716	13	the	the	DET
ftr-488	716	14	possible	possible	ADJ
ftr-488	716	15	limits	limit	NOUN
ftr-488	716	16	of	of	ADP
ftr-488	716	17	such	such	DET
ftr-488	716	18	an	an	DET
ftr-488	716	19	exemption	exemption	NOUN
ftr-488	716	20	.	.	PUNCT
ftr-488	717	1	a.	a.	NOUN
ftr-488	717	2	basis	basis	NOUN
ftr-488	717	3	recovery	recovery	NOUN
ftr-488	717	4	1	1	NUM
ftr-488	717	5	.	.	PUNCT
ftr-488	718	1	in	in	ADP
ftr-488	718	2	general.-even	general.-even	ADJ
ftr-488	718	3	voluntary	voluntary	ADJ
ftr-488	718	4	transfers	transfer	NOUN
ftr-488	718	5	would	would	AUX
ftr-488	718	6	not	not	PART
ftr-488	718	7	be	be	AUX
ftr-488	718	8	subjected	subject	VERB
ftr-488	718	9	to	to	ADP
ftr-488	718	10	tax	tax	NOUN
ftr-488	718	11	if	if	SCONJ
ftr-488	718	12	the	the	DET
ftr-488	718	13	amount	amount	NOUN
ftr-488	718	14	received	receive	VERB
ftr-488	718	15	did	do	AUX
ftr-488	718	16	not	not	PART
ftr-488	718	17	exceed	exceed	VERB
ftr-488	718	18	the	the	DET
ftr-488	718	19	taxpayer	taxpayer	NOUN
ftr-488	718	20	's	's	PART
ftr-488	718	21	basis	basis	NOUN
ftr-488	718	22	.	.	PUNCT
ftr-488	719	1	for	for	ADP
ftr-488	719	2	example	example	NOUN
ftr-488	719	3	,	,	PUNCT
ftr-488	719	4	if	if	SCONJ
ftr-488	719	5	an	an	DET
ftr-488	719	6	automobile	automobile	NOUN
ftr-488	719	7	which	which	PRON
ftr-488	719	8	cost	cost	VERB
ftr-488	719	9	$	$	SYM
ftr-488	719	10	50,000	50,000	NUM
ftr-488	719	11	were	be	AUX
ftr-488	719	12	sold	sell	VERB
ftr-488	719	13	for	for	ADP
ftr-488	719	14	$	$	SYM
ftr-488	719	15	30,000	30,000	NUM
ftr-488	719	16	,	,	PUNCT
ftr-488	719	17	there	there	PRON
ftr-488	719	18	would	would	AUX
ftr-488	719	19	be	be	AUX
ftr-488	719	20	no	no	DET
ftr-488	719	21	tax	tax	NOUN
ftr-488	719	22	on	on	ADP
ftr-488	719	23	the	the	DET
ftr-488	719	24	transaction	transaction	NOUN
ftr-488	719	25	.	.	PUNCT
ftr-488	720	1	as	as	SCONJ
ftr-488	720	2	we	we	PRON
ftr-488	720	3	have	have	AUX
ftr-488	720	4	seen	see	VERB
ftr-488	720	5	,	,	PUNCT
ftr-488	720	6	this	this	DET
ftr-488	720	7	treatment	treatment	NOUN
ftr-488	720	8	is	be	AUX
ftr-488	720	9	incorrect	incorrect	ADJ
ftr-488	720	10	to	to	ADP
ftr-488	720	11	the	the	DET
ftr-488	720	12	extent	extent	NOUN
ftr-488	720	13	that	that	SCONJ
ftr-488	720	14	the	the	DET
ftr-488	720	15	owner	owner	NOUN
ftr-488	720	16	's	's	PART
ftr-488	720	17	basis	basis	NOUN
ftr-488	720	18	is	be	AUX
ftr-488	720	19	not	not	PART
ftr-488	720	20	reduced	reduce	VERB
ftr-488	720	21	to	to	PART
ftr-488	720	22	reflect	reflect	VERB
ftr-488	720	23	depreciation	depreciation	NOUN
ftr-488	720	24	over	over	ADP
ftr-488	720	25	the	the	DET
ftr-488	720	26	113	113	NUM
ftr-488	720	27	.	.	PUNCT
ftr-488	721	1	kelman	kelman	NOUN
ftr-488	721	2	,	,	PUNCT
ftr-488	721	3	supra	supra	PROPN
ftr-488	721	4	note	note	PROPN
ftr-488	721	5	17	17	NUM
ftr-488	721	6	,	,	PUNCT
ftr-488	721	7	at	at	ADP
ftr-488	721	8	842	842	NUM
ftr-488	721	9	-	-	SYM
ftr-488	721	10	43	43	NUM
ftr-488	721	11	.	.	PUNCT
ftr-488	722	1	19921	19921	NUM
ftr-488	722	2	florida	florida	PROPN
ftr-488	722	3	tax	tax	PROPN
ftr-488	722	4	review	review	NOUN
ftr-488	722	5	period	period	NOUN
ftr-488	722	6	of	of	ADP
ftr-488	722	7	use	use	NOUN
ftr-488	722	8	.	.	PUNCT
ftr-488	723	1	if	if	SCONJ
ftr-488	723	2	,	,	PUNCT
ftr-488	723	3	however	however	ADV
ftr-488	723	4	,	,	PUNCT
ftr-488	723	5	proper	proper	ADJ
ftr-488	723	6	depreciation	depreciation	NOUN
ftr-488	723	7	did	do	AUX
ftr-488	723	8	not	not	PART
ftr-488	723	9	exceed	exceed	VERB
ftr-488	723	10	$	$	SYM
ftr-488	723	11	20,000	20,000	NUM
ftr-488	723	12	,	,	PUNCT
ftr-488	723	13	tax	tax	NOUN
ftr-488	723	14	exemption	exemption	NOUN
ftr-488	723	15	of	of	ADP
ftr-488	723	16	the	the	DET
ftr-488	723	17	proceeds	proceed	NOUN
ftr-488	723	18	would	would	AUX
ftr-488	723	19	be	be	AUX
ftr-488	723	20	appropriate	appropriate	ADJ
ftr-488	723	21	.	.	PUNCT
ftr-488	724	1	some	some	PRON
ftr-488	724	2	have	have	AUX
ftr-488	724	3	noted	note	VERB
ftr-488	724	4	a	a	DET
ftr-488	724	5	potential	potential	ADJ
ftr-488	724	6	discontinuity	discontinuity	NOUN
ftr-488	724	7	if	if	SCONJ
ftr-488	724	8	basis	basis	NOUN
ftr-488	724	9	is	be	AUX
ftr-488	724	10	taken	take	VERB
ftr-488	724	11	into	into	ADP
ftr-488	724	12	account	account	NOUN
ftr-488	724	13	for	for	ADP
ftr-488	724	14	the	the	DET
ftr-488	724	15	purpose	purpose	NOUN
ftr-488	724	16	of	of	ADP
ftr-488	724	17	excluding	exclude	VERB
ftr-488	724	18	the	the	DET
ftr-488	724	19	proceeds	proceed	NOUN
ftr-488	724	20	of	of	ADP
ftr-488	724	21	sale	sale	NOUN
ftr-488	724	22	,	,	PUNCT
ftr-488	724	23	but	but	CCONJ
ftr-488	724	24	not	not	PART
ftr-488	724	25	for	for	ADP
ftr-488	724	26	the	the	DET
ftr-488	724	27	purpose	purpose	NOUN
ftr-488	724	28	of	of	ADP
ftr-488	724	29	allowing	allow	VERB
ftr-488	724	30	a	a	DET
ftr-488	724	31	loss	loss	NOUN
ftr-488	724	32	.	.	PUNCT
ftr-488	724	33	14	14	NUM
ftr-488	724	34	in	in	ADP
ftr-488	724	35	that	that	DET
ftr-488	724	36	connection	connection	NOUN
ftr-488	724	37	,	,	PUNCT
ftr-488	724	38	we	we	PRON
ftr-488	724	39	have	have	AUX
ftr-488	724	40	discussed	discuss	VERB
ftr-488	724	41	previously	previously	ADV
ftr-488	724	42	whether	whether	SCONJ
ftr-488	724	43	a	a	DET
ftr-488	724	44	deduction	deduction	NOUN
ftr-488	724	45	for	for	ADP
ftr-488	724	46	a	a	DET
ftr-488	724	47	loss	loss	NOUN
ftr-488	724	48	would	would	AUX
ftr-488	724	49	be	be	AUX
ftr-488	724	50	appropriate	appropriate	ADJ
ftr-488	724	51	if	if	SCONJ
ftr-488	724	52	an	an	DET
ftr-488	724	53	automobile	automobile	NOUN
ftr-488	724	54	were	be	AUX
ftr-488	724	55	sold	sell	VERB
ftr-488	724	56	for	for	ADP
ftr-488	724	57	less	less	ADJ
ftr-488	724	58	than	than	ADP
ftr-488	724	59	its	its	PRON
ftr-488	724	60	basis	basis	NOUN
ftr-488	724	61	after	after	ADP
ftr-488	724	62	properly	properly	ADV
ftr-488	724	63	adjusting	adjust	VERB
ftr-488	724	64	for	for	ADP
ftr-488	724	65	depreciation	depreciation	NOUN
ftr-488	724	66	.	.	PUNCT
ftr-488	725	1	,"5	,"5	PUNCT
ftr-488	725	2	however	however	ADV
ftr-488	725	3	that	that	DET
ftr-488	725	4	question	question	NOUN
ftr-488	725	5	is	be	AUX
ftr-488	725	6	determined	determine	VERB
ftr-488	725	7	,	,	PUNCT
ftr-488	725	8	it	it	PRON
ftr-488	725	9	is	be	AUX
ftr-488	725	10	inappropriate	inappropriate	ADJ
ftr-488	725	11	to	to	ADP
ftr-488	725	12	tax	tax	NOUN
ftr-488	725	13	proceeds	proceed	NOUN
ftr-488	725	14	which	which	PRON
ftr-488	725	15	are	be	AUX
ftr-488	725	16	not	not	PART
ftr-488	725	17	in	in	ADP
ftr-488	725	18	excess	excess	NOUN
ftr-488	725	19	of	of	ADP
ftr-488	725	20	basis	basis	NOUN
ftr-488	725	21	.	.	PUNCT
ftr-488	726	1	thus	thus	ADV
ftr-488	726	2	,	,	PUNCT
ftr-488	726	3	for	for	ADP
ftr-488	726	4	example	example	NOUN
ftr-488	726	5	,	,	PUNCT
ftr-488	726	6	suppose	suppose	VERB
ftr-488	726	7	the	the	DET
ftr-488	726	8	automobile	automobile	NOUN
ftr-488	726	9	purchaser	purchaser	NOUN
ftr-488	726	10	immediately	immediately	ADV
ftr-488	726	11	changed	change	VERB
ftr-488	726	12	her	her	PRON
ftr-488	726	13	mind	mind	NOUN
ftr-488	726	14	and	and	CCONJ
ftr-488	726	15	was	be	AUX
ftr-488	726	16	able	able	ADJ
ftr-488	726	17	to	to	PART
ftr-488	726	18	sell	sell	VERB
ftr-488	726	19	the	the	DET
ftr-488	726	20	new	new	ADJ
ftr-488	726	21	car	car	NOUN
ftr-488	726	22	for	for	ADP
ftr-488	726	23	the	the	DET
ftr-488	726	24	original	original	ADJ
ftr-488	726	25	$	$	SYM
ftr-488	726	26	50,000	50,000	NUM
ftr-488	726	27	purchase	purchase	NOUN
ftr-488	726	28	price	price	NOUN
ftr-488	726	29	and	and	CCONJ
ftr-488	726	30	buy	buy	VERB
ftr-488	726	31	a	a	DET
ftr-488	726	32	boat	boat	NOUN
ftr-488	726	33	instead	instead	ADV
ftr-488	726	34	.	.	PUNCT
ftr-488	727	1	it	it	PRON
ftr-488	727	2	would	would	AUX
ftr-488	727	3	seem	seem	VERB
ftr-488	727	4	to	to	PART
ftr-488	727	5	be	be	AUX
ftr-488	727	6	clearly	clearly	ADV
ftr-488	727	7	wrong	wrong	ADJ
ftr-488	727	8	to	to	PART
ftr-488	727	9	include	include	VERB
ftr-488	727	10	the	the	DET
ftr-488	727	11	$	$	SYM
ftr-488	727	12	50,000	50,000	NUM
ftr-488	727	13	from	from	ADP
ftr-488	727	14	the	the	DET
ftr-488	727	15	sale	sale	NOUN
ftr-488	727	16	of	of	ADP
ftr-488	727	17	the	the	DET
ftr-488	727	18	car	car	NOUN
ftr-488	727	19	in	in	ADP
ftr-488	727	20	income	income	NOUN
ftr-488	727	21	.	.	PUNCT
ftr-488	728	1	total	total	ADJ
ftr-488	728	2	consumption	consumption	NOUN
ftr-488	728	3	remains	remain	VERB
ftr-488	728	4	at	at	ADP
ftr-488	728	5	$	$	SYM
ftr-488	728	6	50,000	50,000	NUM
ftr-488	728	7	,	,	PUNCT
ftr-488	728	8	even	even	ADV
ftr-488	728	9	though	though	SCONJ
ftr-488	728	10	it	it	PRON
ftr-488	728	11	is	be	AUX
ftr-488	728	12	shifted	shift	VERB
ftr-488	728	13	from	from	ADP
ftr-488	728	14	an	an	DET
ftr-488	728	15	automobile	automobile	NOUN
ftr-488	728	16	to	to	ADP
ftr-488	728	17	another	another	DET
ftr-488	728	18	form	form	NOUN
ftr-488	728	19	.	.	PUNCT
ftr-488	729	1	as	as	ADV
ftr-488	729	2	long	long	ADV
ftr-488	729	3	as	as	SCONJ
ftr-488	729	4	the	the	DET
ftr-488	729	5	taxpayer	taxpayer	NOUN
ftr-488	729	6	receives	receive	VERB
ftr-488	729	7	no	no	PRON
ftr-488	729	8	more	more	ADJ
ftr-488	729	9	than	than	ADP
ftr-488	729	10	her	her	PRON
ftr-488	729	11	basis	basis	NOUN
ftr-488	729	12	,	,	PUNCT
ftr-488	729	13	consumption	consumption	NOUN
ftr-488	729	14	does	do	AUX
ftr-488	729	15	not	not	PART
ftr-488	729	16	increase	increase	VERB
ftr-488	729	17	and	and	CCONJ
ftr-488	729	18	neither	neither	DET
ftr-488	729	19	should	should	AUX
ftr-488	729	20	taxable	taxable	ADJ
ftr-488	729	21	income	income	NOUN
ftr-488	729	22	.	.	PUNCT
ftr-488	730	1	in	in	ADP
ftr-488	730	2	the	the	DET
ftr-488	730	3	case	case	NOUN
ftr-488	730	4	of	of	ADP
ftr-488	730	5	insurance	insurance	NOUN
ftr-488	730	6	or	or	CCONJ
ftr-488	730	7	seller	seller	NOUN
ftr-488	730	8	warranty	warranty	NOUN
ftr-488	730	9	,	,	PUNCT
ftr-488	730	10	however	however	ADV
ftr-488	730	11	,	,	PUNCT
ftr-488	730	12	the	the	DET
ftr-488	730	13	very	very	ADJ
ftr-488	730	14	purpose	purpose	NOUN
ftr-488	730	15	of	of	ADP
ftr-488	730	16	the	the	DET
ftr-488	730	17	transaction	transaction	NOUN
ftr-488	730	18	is	be	AUX
ftr-488	730	19	to	to	PART
ftr-488	730	20	pay	pay	VERB
ftr-488	730	21	a	a	DET
ftr-488	730	22	small	small	ADJ
ftr-488	730	23	,	,	PUNCT
ftr-488	730	24	fixed	fix	VERB
ftr-488	730	25	amount	amount	NOUN
ftr-488	730	26	up	up	ADV
ftr-488	730	27	front	front	NOUN
ftr-488	730	28	to	to	PART
ftr-488	730	29	protect	protect	VERB
ftr-488	730	30	oneself	oneself	PRON
ftr-488	730	31	against	against	ADP
ftr-488	730	32	the	the	DET
ftr-488	730	33	possibility	possibility	NOUN
ftr-488	730	34	of	of	ADP
ftr-488	730	35	a	a	DET
ftr-488	730	36	very	very	ADV
ftr-488	730	37	large	large	ADJ
ftr-488	730	38	expenditure	expenditure	NOUN
ftr-488	730	39	later	later	ADV
ftr-488	730	40	on	on	ADV
ftr-488	730	41	.	.	PUNCT
ftr-488	731	1	while	while	SCONJ
ftr-488	731	2	the	the	DET
ftr-488	731	3	taxpayer	taxpayer	NOUN
ftr-488	731	4	may	may	AUX
ftr-488	731	5	seem	seem	VERB
ftr-488	731	6	to	to	PART
ftr-488	731	7	be	be	AUX
ftr-488	731	8	no	no	ADV
ftr-488	731	9	better	well	ADJ
ftr-488	731	10	off	off	ADP
ftr-488	731	11	when	when	SCONJ
ftr-488	731	12	the	the	DET
ftr-488	731	13	insurer	insurer	NOUN
ftr-488	731	14	or	or	CCONJ
ftr-488	731	15	seller	seller	NOUN
ftr-488	731	16	makes	make	VERB
ftr-488	731	17	good	good	ADJ
ftr-488	731	18	after	after	SCONJ
ftr-488	731	19	a	a	DET
ftr-488	731	20	"	"	PUNCT
ftr-488	731	21	disaster	disaster	NOUN
ftr-488	731	22	"	"	PUNCT
ftr-488	731	23	occurs	occur	VERB
ftr-488	731	24	than	than	SCONJ
ftr-488	731	25	she	she	PRON
ftr-488	731	26	would	would	AUX
ftr-488	731	27	have	have	AUX
ftr-488	731	28	been	be	AUX
ftr-488	731	29	if	if	SCONJ
ftr-488	731	30	all	all	PRON
ftr-488	731	31	went	go	VERB
ftr-488	731	32	well	well	ADV
ftr-488	731	33	,	,	PUNCT
ftr-488	731	34	an	an	DET
ftr-488	731	35	exclusion	exclusion	NOUN
ftr-488	731	36	may	may	AUX
ftr-488	731	37	not	not	PART
ftr-488	731	38	be	be	AUX
ftr-488	731	39	explainable	explainable	ADJ
ftr-488	731	40	on	on	ADP
ftr-488	731	41	the	the	DET
ftr-488	731	42	grounds	ground	NOUN
ftr-488	731	43	of	of	ADP
ftr-488	731	44	basis	basis	NOUN
ftr-488	731	45	recovery	recovery	NOUN
ftr-488	731	46	.	.	PUNCT
ftr-488	732	1	the	the	DET
ftr-488	732	2	essential	essential	ADJ
ftr-488	732	3	nature	nature	NOUN
ftr-488	732	4	of	of	ADP
ftr-488	732	5	insurance	insurance	NOUN
ftr-488	732	6	is	be	AUX
ftr-488	732	7	to	to	PART
ftr-488	732	8	pay	pay	VERB
ftr-488	732	9	a	a	DET
ftr-488	732	10	little	little	ADJ
ftr-488	732	11	for	for	ADP
ftr-488	732	12	a	a	DET
ftr-488	732	13	large	large	ADJ
ftr-488	732	14	amount	amount	NOUN
ftr-488	732	15	of	of	ADP
ftr-488	732	16	protection	protection	NOUN
ftr-488	732	17	.	.	PUNCT
ftr-488	733	1	2	2	X
ftr-488	733	2	.	.	X
ftr-488	733	3	is	be	AUX
ftr-488	733	4	basis	basis	NOUN
ftr-488	733	5	essential?-under	essential?-under	X
ftr-488	733	6	one	one	NUM
ftr-488	733	7	view	view	NOUN
ftr-488	733	8	,	,	PUNCT
ftr-488	733	9	the	the	DET
ftr-488	733	10	fact	fact	NOUN
ftr-488	733	11	that	that	SCONJ
ftr-488	733	12	the	the	DET
ftr-488	733	13	individual	individual	NOUN
ftr-488	733	14	is	be	AUX
ftr-488	733	15	no	no	ADV
ftr-488	733	16	better	well	ADJ
ftr-488	733	17	off	off	ADP
ftr-488	733	18	is	be	AUX
ftr-488	733	19	sufficient	sufficient	ADJ
ftr-488	733	20	without	without	ADP
ftr-488	733	21	regard	regard	NOUN
ftr-488	733	22	to	to	ADP
ftr-488	733	23	whether	whether	SCONJ
ftr-488	733	24	there	there	PRON
ftr-488	733	25	is	be	VERB
ftr-488	733	26	"	"	PUNCT
ftr-488	733	27	technically	technically	ADV
ftr-488	733	28	"	"	PUNCT
ftr-488	733	29	enough	enough	ADJ
ftr-488	733	30	basis	basis	NOUN
ftr-488	733	31	.	.	PUNCT
ftr-488	734	1	andrews	andrews	PROPN
ftr-488	734	2	notes	note	VERB
ftr-488	734	3	that	that	SCONJ
ftr-488	734	4	the	the	DET
ftr-488	734	5	exclusion	exclusion	NOUN
ftr-488	734	6	of	of	ADP
ftr-488	734	7	medical	medical	ADJ
ftr-488	734	8	services	service	NOUN
ftr-488	734	9	provided	provide	VERB
ftr-488	734	10	by	by	ADP
ftr-488	734	11	a	a	DET
ftr-488	734	12	charity	charity	NOUN
ftr-488	734	13	or	or	CCONJ
ftr-488	734	14	by	by	ADP
ftr-488	734	15	a	a	DET
ftr-488	734	16	government	government	NOUN
ftr-488	734	17	welfare	welfare	NOUN
ftr-488	734	18	program	program	NOUN
ftr-488	734	19	or	or	CCONJ
ftr-488	734	20	by	by	ADP
ftr-488	734	21	a	a	DET
ftr-488	734	22	tortfeasor	tortfeasor	NOUN
ftr-488	734	23	has	have	AUX
ftr-488	734	24	not	not	PART
ftr-488	734	25	been	be	AUX
ftr-488	734	26	considered	consider	VERB
ftr-488	734	27	to	to	PART
ftr-488	734	28	be	be	AUX
ftr-488	734	29	a	a	DET
ftr-488	734	30	tax	tax	NOUN
ftr-488	734	31	preference	preference	NOUN
ftr-488	734	32	.	.	PUNCT
ftr-488	734	33	"	"	PUNCT
ftr-488	735	1	6	6	NUM
ftr-488	735	2	he	he	PRON
ftr-488	735	3	suggests	suggest	VERB
ftr-488	735	4	this	this	PRON
ftr-488	735	5	is	be	AUX
ftr-488	735	6	because	because	SCONJ
ftr-488	735	7	"	"	PUNCT
ftr-488	735	8	[	[	X
ftr-488	735	9	tihe	tihe	ADJ
ftr-488	735	10	taxpayer	taxpayer	NOUN
ftr-488	735	11	is	be	AUX
ftr-488	735	12	no	no	ADV
ftr-488	735	13	better	well	ADJ
ftr-488	735	14	off	off	ADP
ftr-488	735	15	after	after	ADP
ftr-488	735	16	the	the	DET
ftr-488	735	17	whole	whole	ADJ
ftr-488	735	18	transaction	transaction	NOUN
ftr-488	735	19	than	than	SCONJ
ftr-488	735	20	before	before	SCONJ
ftr-488	735	21	he	he	PRON
ftr-488	735	22	incurred	incur	VERB
ftr-488	735	23	his	his	PRON
ftr-488	735	24	injury	injury	NOUN
ftr-488	735	25	and	and	CCONJ
ftr-488	735	26	it	it	PRON
ftr-488	735	27	would	would	AUX
ftr-488	735	28	be	be	AUX
ftr-488	735	29	unnatural	unnatural	ADJ
ftr-488	735	30	to	to	PART
ftr-488	735	31	view	view	VERB
ftr-488	735	32	the	the	DET
ftr-488	735	33	provision	provision	NOUN
ftr-488	735	34	of	of	ADP
ftr-488	735	35	medical	medical	ADJ
ftr-488	735	36	services	service	NOUN
ftr-488	735	37	in	in	ADP
ftr-488	735	38	isolation	isolation	NOUN
ftr-488	735	39	from	from	ADP
ftr-488	735	40	the	the	DET
ftr-488	735	41	injury	injury	NOUN
ftr-488	735	42	as	as	ADP
ftr-488	735	43	producing	produce	VERB
ftr-488	735	44	a	a	DET
ftr-488	735	45	taxable	taxable	ADJ
ftr-488	735	46	gain	gain	NOUN
ftr-488	735	47	.	.	PUNCT
ftr-488	736	1	"	"	PUNCT
ftr-488	736	2	....	....	PUNCT
ftr-488	736	3	there	there	PRON
ftr-488	736	4	are	be	VERB
ftr-488	736	5	difficulties	difficulty	NOUN
ftr-488	736	6	with	with	ADP
ftr-488	736	7	this	this	DET
ftr-488	736	8	approach	approach	NOUN
ftr-488	736	9	,	,	PUNCT
ftr-488	736	10	however	however	ADV
ftr-488	736	11	.	.	PUNCT
ftr-488	737	1	it	it	PRON
ftr-488	737	2	is	be	AUX
ftr-488	737	3	not	not	PART
ftr-488	737	4	consistent	consistent	ADJ
ftr-488	737	5	with	with	ADP
ftr-488	737	6	the	the	DET
ftr-488	737	7	treatment	treatment	NOUN
ftr-488	737	8	of	of	ADP
ftr-488	737	9	taxpayers	taxpayer	NOUN
ftr-488	737	10	who	who	PRON
ftr-488	737	11	are	be	AUX
ftr-488	737	12	taxable	taxable	ADJ
ftr-488	737	13	on	on	ADP
ftr-488	737	14	a	a	DET
ftr-488	737	15	sale	sale	NOUN
ftr-488	737	16	of	of	ADP
ftr-488	737	17	rights	right	NOUN
ftr-488	737	18	,	,	PUNCT
ftr-488	737	19	such	such	ADJ
ftr-488	737	20	as	as	ADP
ftr-488	737	21	privacy	privacy	NOUN
ftr-488	737	22	,	,	PUNCT
ftr-488	737	23	even	even	ADV
ftr-488	737	24	though	though	SCONJ
ftr-488	737	25	they	they	PRON
ftr-488	737	26	would	would	AUX
ftr-488	737	27	not	not	PART
ftr-488	737	28	appear	appear	VERB
ftr-488	737	29	to	to	PART
ftr-488	737	30	be	be	AUX
ftr-488	737	31	better	well	ADJ
ftr-488	737	32	off	off	ADV
ftr-488	737	33	.	.	PUNCT
ftr-488	738	1	"8	"8	NOUN
ftr-488	738	2	in	in	ADP
ftr-488	738	3	addition	addition	NOUN
ftr-488	738	4	,	,	PUNCT
ftr-488	738	5	as	as	SCONJ
ftr-488	738	6	andrews	andrews	PROPN
ftr-488	738	7	notes	notes	PROPN
ftr-488	738	8	,	,	PUNCT
ftr-488	738	9	it	it	PRON
ftr-488	738	10	may	may	AUX
ftr-488	738	11	follow	follow	VERB
ftr-488	738	12	from	from	ADP
ftr-488	738	13	his	his	PRON
ftr-488	738	14	premise	premise	NOUN
ftr-488	738	15	that	that	SCONJ
ftr-488	738	16	a	a	DET
ftr-488	738	17	taxpayer	taxpayer	NOUN
ftr-488	738	18	who	who	PRON
ftr-488	738	19	pays	pay	VERB
ftr-488	738	20	for	for	ADP
ftr-488	738	21	his	his	PRON
ftr-488	738	22	own	own	ADJ
ftr-488	738	23	treatment	treatment	NOUN
ftr-488	738	24	should	should	AUX
ftr-488	738	25	be	be	AUX
ftr-488	738	26	allowed	allow	VERB
ftr-488	738	27	a	a	DET
ftr-488	738	28	medical	medical	ADJ
ftr-488	738	29	expense	expense	NOUN
ftr-488	738	30	deduction	deduction	NOUN
ftr-488	738	31	to	to	ADP
ftr-488	738	32	114	114	NUM
ftr-488	738	33	.	.	PUNCT
ftr-488	739	1	see	see	VERB
ftr-488	739	2	,	,	PUNCT
ftr-488	739	3	lawrence	lawrence	PROPN
ftr-488	739	4	zelenak	zelenak	PROPN
ftr-488	739	5	,	,	PUNCT
ftr-488	739	6	the	the	DET
ftr-488	739	7	taxation	taxation	NOUN
ftr-488	739	8	of	of	ADP
ftr-488	739	9	indemnity	indemnity	NOUN
ftr-488	739	10	payments	payment	NOUN
ftr-488	739	11	:	:	PUNCT
ftr-488	739	12	recovery	recovery	NOUN
ftr-488	739	13	of	of	ADP
ftr-488	739	14	capital	capital	NOUN
ftr-488	739	15	and	and	CCONJ
ftr-488	739	16	the	the	DET
ftr-488	739	17	contours	contours	NOUN
ftr-488	739	18	of	of	ADP
ftr-488	739	19	gross	gross	ADJ
ftr-488	739	20	income	income	NOUN
ftr-488	739	21	,	,	PUNCT
ftr-488	739	22	46	46	NUM
ftr-488	739	23	tax	tax	NOUN
ftr-488	739	24	l.	l.	PROPN
ftr-488	739	25	rev	rev	PROPN
ftr-488	739	26	.	.	PROPN
ftr-488	739	27	381	381	NUM
ftr-488	739	28	,	,	PUNCT
ftr-488	739	29	389	389	NUM
ftr-488	739	30	n.43	n.43	SYM
ftr-488	739	31	(	(	PUNCT
ftr-488	739	32	1991	1991	NUM
ftr-488	739	33	)	)	PUNCT
ftr-488	739	34	.	.	PUNCT
ftr-488	740	1	115	115	NUM
ftr-488	740	2	.	.	PUNCT
ftr-488	741	1	see	see	VERB
ftr-488	741	2	supra	supra	ADJ
ftr-488	741	3	text	text	NOUN
ftr-488	741	4	accompanying	accompanying	ADJ
ftr-488	741	5	notes	note	NOUN
ftr-488	741	6	98	98	NUM
ftr-488	741	7	-	-	SYM
ftr-488	741	8	106	106	NUM
ftr-488	741	9	.	.	PUNCT
ftr-488	742	1	116	116	NUM
ftr-488	742	2	.	.	PUNCT
ftr-488	743	1	andrews	andrews	PROPN
ftr-488	743	2	,	,	PUNCT
ftr-488	743	3	supra	supra	PROPN
ftr-488	743	4	note	note	PROPN
ftr-488	743	5	18	18	NUM
ftr-488	743	6	,	,	PUNCT
ftr-488	743	7	at	at	ADP
ftr-488	743	8	334	334	NUM
ftr-488	743	9	.	.	PUNCT
ftr-488	743	10	117	117	NUM
ftr-488	743	11	.	.	PUNCT
ftr-488	743	12	andrews	andrews	PROPN
ftr-488	743	13	,	,	PUNCT
ftr-488	743	14	supra	supra	PROPN
ftr-488	743	15	note	note	PROPN
ftr-488	743	16	18	18	NUM
ftr-488	743	17	,	,	PUNCT
ftr-488	743	18	at	at	ADP
ftr-488	743	19	334	334	NUM
ftr-488	743	20	.	.	PUNCT
ftr-488	744	1	118	118	NUM
ftr-488	744	2	.	.	PUNCT
ftr-488	745	1	andrews	andrews	PROPN
ftr-488	745	2	's	's	PART
ftr-488	745	3	view	view	NOUN
ftr-488	745	4	would	would	AUX
ftr-488	745	5	also	also	ADV
ftr-488	745	6	suggest	suggest	VERB
ftr-488	745	7	that	that	SCONJ
ftr-488	745	8	wages	wage	NOUN
ftr-488	745	9	would	would	AUX
ftr-488	745	10	be	be	AUX
ftr-488	745	11	exempt	exempt	ADJ
ftr-488	745	12	to	to	ADP
ftr-488	745	13	the	the	DET
ftr-488	745	14	extent	extent	NOUN
ftr-488	745	15	leisure	leisure	NOUN
ftr-488	745	16	is	be	AUX
ftr-488	745	17	lost	lose	VERB
ftr-488	745	18	.	.	PUNCT
ftr-488	746	1	[	[	X
ftr-488	746	2	vol	vol	NOUN
ftr-488	746	3	1:1	1:1	NUM
ftr-488	746	4	valuing	value	VERB
ftr-488	746	5	personal	personal	ADJ
ftr-488	746	6	consumption	consumption	NOUN
ftr-488	746	7	reflect	reflect	VERB
ftr-488	746	8	the	the	DET
ftr-488	746	9	fact	fact	NOUN
ftr-488	746	10	that	that	SCONJ
ftr-488	746	11	he	he	PRON
ftr-488	746	12	is	be	AUX
ftr-488	746	13	worse	bad	ADJ
ftr-488	746	14	off	off	ADV
ftr-488	746	15	than	than	ADP
ftr-488	746	16	either	either	CCONJ
ftr-488	746	17	a	a	DET
ftr-488	746	18	taxpayer	taxpayer	NOUN
ftr-488	746	19	who	who	PRON
ftr-488	746	20	does	do	AUX
ftr-488	746	21	not	not	PART
ftr-488	746	22	get	get	VERB
ftr-488	746	23	sick	sick	ADJ
ftr-488	746	24	or	or	CCONJ
ftr-488	746	25	one	one	NUM
ftr-488	746	26	who	who	PRON
ftr-488	746	27	is	be	AUX
ftr-488	746	28	reimbursed	reimburse	VERB
ftr-488	746	29	for	for	ADP
ftr-488	746	30	his	his	PRON
ftr-488	746	31	costs	cost	NOUN
ftr-488	746	32	.	.	PUNCT
ftr-488	746	33	"	"	PUNCT
ftr-488	747	1	9	9	NUM
ftr-488	747	2	while	while	SCONJ
ftr-488	747	3	a	a	DET
ftr-488	747	4	deduction	deduction	NOUN
ftr-488	747	5	is	be	AUX
ftr-488	747	6	allowed	allow	VERB
ftr-488	747	7	for	for	ADP
ftr-488	747	8	medical	medical	ADJ
ftr-488	747	9	expenses	expense	NOUN
ftr-488	747	10	in	in	ADP
ftr-488	747	11	excess	excess	NOUN
ftr-488	747	12	of	of	ADP
ftr-488	747	13	7.5	7.5	NUM
ftr-488	747	14	%	%	NOUN
ftr-488	747	15	of	of	ADP
ftr-488	747	16	adjusted	adjust	VERB
ftr-488	747	17	gross	gross	ADJ
ftr-488	747	18	income	income	NOUN
ftr-488	747	19	,	,	PUNCT
ftr-488	747	20	as	as	SCONJ
ftr-488	747	21	we	we	PRON
ftr-488	747	22	have	have	AUX
ftr-488	747	23	seen	see	VERB
ftr-488	747	24	,	,	PUNCT
ftr-488	747	25	losses	loss	NOUN
ftr-488	747	26	are	be	AUX
ftr-488	747	27	generally	generally	ADV
ftr-488	747	28	not	not	PART
ftr-488	747	29	allowed	allow	VERB
ftr-488	747	30	.	.	PUNCT
ftr-488	748	1	some	some	PRON
ftr-488	748	2	would	would	AUX
ftr-488	748	3	avoid	avoid	VERB
ftr-488	748	4	these	these	DET
ftr-488	748	5	difficulties	difficulty	NOUN
ftr-488	748	6	by	by	ADP
ftr-488	748	7	asserting	assert	VERB
ftr-488	748	8	that	that	SCONJ
ftr-488	748	9	it	it	PRON
ftr-488	748	10	is	be	AUX
ftr-488	748	11	only	only	ADV
ftr-488	748	12	when	when	SCONJ
ftr-488	748	13	the	the	DET
ftr-488	748	14	transaction	transaction	NOUN
ftr-488	748	15	is	be	AUX
ftr-488	748	16	involuntary	involuntary	ADJ
ftr-488	748	17	that	that	SCONJ
ftr-488	748	18	it	it	PRON
ftr-488	748	19	is	be	AUX
ftr-488	748	20	unfair	unfair	ADJ
ftr-488	748	21	to	to	PART
ftr-488	748	22	tax	tax	VERB
ftr-488	748	23	an	an	DET
ftr-488	748	24	individual	individual	NOUN
ftr-488	748	25	who	who	PRON
ftr-488	748	26	ends	end	VERB
ftr-488	748	27	up	up	ADP
ftr-488	748	28	no	no	ADV
ftr-488	748	29	better	well	ADV
ftr-488	748	30	off	off	ADP
ftr-488	748	31	.	.	PUNCT
ftr-488	749	1	noting	note	VERB
ftr-488	749	2	that	that	SCONJ
ftr-488	749	3	we	we	PRON
ftr-488	749	4	do	do	AUX
ftr-488	749	5	tax	tax	VERB
ftr-488	749	6	a	a	DET
ftr-488	749	7	person	person	NOUN
ftr-488	749	8	who	who	PRON
ftr-488	749	9	voluntarily	voluntarily	ADV
ftr-488	749	10	markets	market	VERB
ftr-488	749	11	his	his	PRON
ftr-488	749	12	privacy	privacy	NOUN
ftr-488	749	13	rights	right	NOUN
ftr-488	749	14	,	,	PUNCT
ftr-488	749	15	even	even	ADV
ftr-488	749	16	while	while	SCONJ
ftr-488	749	17	we	we	PRON
ftr-488	749	18	exclude	exclude	VERB
ftr-488	749	19	tort	tort	NOUN
ftr-488	749	20	recoveries	recovery	NOUN
ftr-488	749	21	for	for	ADP
ftr-488	749	22	violation	violation	NOUN
ftr-488	749	23	of	of	ADP
ftr-488	749	24	privacy,12	privacy,12	ADJ
ftr-488	749	25	kelman	kelman	NOUN
ftr-488	749	26	sees	see	VERB
ftr-488	749	27	the	the	DET
ftr-488	749	28	distinction	distinction	NOUN
ftr-488	749	29	between	between	ADP
ftr-488	749	30	voluntary	voluntary	ADJ
ftr-488	749	31	and	and	CCONJ
ftr-488	749	32	involuntary	involuntary	ADJ
ftr-488	749	33	action	action	NOUN
ftr-488	749	34	as	as	ADP
ftr-488	749	35	"	"	PUNCT
ftr-488	749	36	a	a	DET
ftr-488	749	37	political	political	ADJ
ftr-488	749	38	recognition	recognition	NOUN
ftr-488	749	39	of	of	ADP
ftr-488	749	40	a	a	DET
ftr-488	749	41	basic	basic	ADJ
ftr-488	749	42	human	human	ADJ
ftr-488	749	43	resistance	resistance	NOUN
ftr-488	749	44	to	to	ADP
ftr-488	749	45	commoditization	commoditization	NOUN
ftr-488	749	46	.	.	PUNCT
ftr-488	750	1	"12	"12	PUNCT
ftr-488	750	2	'	'	PUNCT
ftr-488	750	3	according	accord	VERB
ftr-488	750	4	to	to	ADP
ftr-488	750	5	kelman	kelman	NOUN
ftr-488	750	6	,	,	PUNCT
ftr-488	750	7	the	the	DET
ftr-488	750	8	tax	tax	NOUN
ftr-488	750	9	system	system	NOUN
ftr-488	750	10	must	must	AUX
ftr-488	750	11	confirm	confirm	VERB
ftr-488	750	12	a	a	DET
ftr-488	750	13	person	person	NOUN
ftr-488	750	14	's	's	PART
ftr-488	750	15	refusal	refusal	NOUN
ftr-488	750	16	to	to	PART
ftr-488	750	17	treat	treat	VERB
ftr-488	750	18	his	his	PRON
ftr-488	750	19	privacy	privacy	NOUN
ftr-488	750	20	as	as	ADP
ftr-488	750	21	a	a	DET
ftr-488	750	22	saleable	saleable	ADJ
ftr-488	750	23	object	object	NOUN
ftr-488	750	24	)	)	PUNCT
ftr-488	750	25	'	'	PUNCT
ftr-488	750	26	"	"	PUNCT
ftr-488	750	27	it	it	PRON
ftr-488	750	28	is	be	AUX
ftr-488	750	29	the	the	DET
ftr-488	750	30	involuntariness	involuntariness	NOUN
ftr-488	750	31	of	of	ADP
ftr-488	750	32	the	the	DET
ftr-488	750	33	conversion	conversion	NOUN
ftr-488	750	34	that	that	PRON
ftr-488	750	35	bars	bar	VERB
ftr-488	750	36	taxability	taxability	NOUN
ftr-488	750	37	.	.	PUNCT
ftr-488	751	1	others	other	NOUN
ftr-488	751	2	are	be	AUX
ftr-488	751	3	not	not	PART
ftr-488	751	4	sure	sure	ADJ
ftr-488	751	5	.	.	PUNCT
ftr-488	752	1	griffith	griffith	PROPN
ftr-488	752	2	suggests	suggest	VERB
ftr-488	752	3	that	that	SCONJ
ftr-488	752	4	once	once	SCONJ
ftr-488	752	5	a	a	DET
ftr-488	752	6	taxpayer	taxpayer	NOUN
ftr-488	752	7	's	's	PART
ftr-488	752	8	rights	right	NOUN
ftr-488	752	9	have	have	AUX
ftr-488	752	10	been	be	AUX
ftr-488	752	11	violated	violate	VERB
ftr-488	752	12	,	,	PUNCT
ftr-488	752	13	imposing	impose	VERB
ftr-488	752	14	a	a	DET
ftr-488	752	15	tax	tax	NOUN
ftr-488	752	16	on	on	ADP
ftr-488	752	17	the	the	DET
ftr-488	752	18	proceeds	proceed	NOUN
ftr-488	752	19	does	do	AUX
ftr-488	752	20	not	not	PART
ftr-488	752	21	necessarily	necessarily	ADV
ftr-488	752	22	add	add	VERB
ftr-488	752	23	to	to	ADP
ftr-488	752	24	the	the	DET
ftr-488	752	25	injury	injury	NOUN
ftr-488	752	26	.	.	PUNCT
ftr-488	753	1	"2	"2	VERB
ftr-488	753	2	if	if	SCONJ
ftr-488	753	3	the	the	DET
ftr-488	753	4	injured	injured	ADJ
ftr-488	753	5	party	party	NOUN
ftr-488	753	6	is	be	AUX
ftr-488	753	7	worse	bad	ADJ
ftr-488	753	8	off	off	ADP
ftr-488	753	9	because	because	SCONJ
ftr-488	753	10	he	he	PRON
ftr-488	753	11	is	be	AUX
ftr-488	753	12	forced	force	VERB
ftr-488	753	13	to	to	PART
ftr-488	753	14	substitute	substitute	VERB
ftr-488	753	15	taxable	taxable	ADJ
ftr-488	753	16	dollars	dollar	NOUN
ftr-488	753	17	for	for	ADP
ftr-488	753	18	an	an	DET
ftr-488	753	19	untaxed	untaxed	ADJ
ftr-488	753	20	benefit	benefit	NOUN
ftr-488	753	21	,	,	PUNCT
ftr-488	753	22	perhaps	perhaps	ADV
ftr-488	753	23	the	the	DET
ftr-488	753	24	recovery	recovery	NOUN
ftr-488	753	25	should	should	AUX
ftr-488	753	26	have	have	AUX
ftr-488	753	27	been	be	AUX
ftr-488	753	28	increased	increase	VERB
ftr-488	753	29	so	so	ADV
ftr-488	753	30	as	as	SCONJ
ftr-488	753	31	to	to	PART
ftr-488	753	32	make	make	VERB
ftr-488	753	33	him	he	PRON
ftr-488	753	34	whole	whole	ADJ
ftr-488	753	35	.	.	PUNCT
ftr-488	754	1	further	far	ADV
ftr-488	754	2	,	,	PUNCT
ftr-488	754	3	when	when	SCONJ
ftr-488	754	4	the	the	DET
ftr-488	754	5	tax	tax	NOUN
ftr-488	754	6	law	law	NOUN
ftr-488	754	7	specifically	specifically	ADV
ftr-488	754	8	waives	waive	VERB
ftr-488	754	9	current	current	ADJ
ftr-488	754	10	tax	tax	NOUN
ftr-488	754	11	on	on	ADP
ftr-488	754	12	insurance	insurance	NOUN
ftr-488	754	13	proceeds	proceed	NOUN
ftr-488	754	14	under	under	ADP
ftr-488	754	15	section	section	NOUN
ftr-488	754	16	1033	1033	NUM
ftr-488	754	17	,	,	PUNCT
ftr-488	754	18	it	it	PRON
ftr-488	754	19	conditions	condition	VERB
ftr-488	754	20	the	the	DET
ftr-488	754	21	exemption	exemption	NOUN
ftr-488	754	22	for	for	ADP
ftr-488	754	23	the	the	DET
ftr-488	754	24	amount	amount	NOUN
ftr-488	754	25	received	receive	VERB
ftr-488	754	26	in	in	ADP
ftr-488	754	27	excess	excess	NOUN
ftr-488	754	28	of	of	ADP
ftr-488	754	29	basis	basis	NOUN
ftr-488	754	30	on	on	ADP
ftr-488	754	31	reinvestment	reinvestment	NOUN
ftr-488	754	32	in	in	ADP
ftr-488	754	33	similar	similar	ADJ
ftr-488	754	34	property	property	NOUN
ftr-488	754	35	.	.	PUNCT
ftr-488	754	36	'24	'24	NUM
ftr-488	755	1	the	the	DET
ftr-488	755	2	presumed	presume	VERB
ftr-488	755	3	need	need	NOUN
ftr-488	755	4	for	for	ADP
ftr-488	755	5	section	section	NOUN
ftr-488	755	6	1033	1033	NUM
ftr-488	755	7	may	may	AUX
ftr-488	755	8	indicate	indicate	VERB
ftr-488	755	9	that	that	SCONJ
ftr-488	755	10	in	in	ADP
ftr-488	755	11	the	the	DET
ftr-488	755	12	absence	absence	NOUN
ftr-488	755	13	of	of	ADP
ftr-488	755	14	basis	basis	NOUN
ftr-488	755	15	,	,	PUNCT
ftr-488	755	16	involuntariness	involuntariness	NOUN
ftr-488	755	17	does	do	AUX
ftr-488	755	18	not	not	PART
ftr-488	755	19	necessarily	necessarily	ADV
ftr-488	755	20	make	make	VERB
ftr-488	755	21	a	a	DET
ftr-488	755	22	recovery	recovery	NOUN
ftr-488	755	23	nontaxable	nontaxable	ADJ
ftr-488	755	24	,	,	PUNCT
ftr-488	755	25	or	or	CCONJ
ftr-488	755	26	at	at	ADP
ftr-488	755	27	least	least	ADJ
ftr-488	755	28	that	that	PRON
ftr-488	755	29	exemption	exemption	NOUN
ftr-488	755	30	should	should	AUX
ftr-488	755	31	be	be	AUX
ftr-488	755	32	conditioned	condition	VERB
ftr-488	755	33	on	on	ADP
ftr-488	755	34	reinvestment	reinvestment	NOUN
ftr-488	755	35	in	in	ADP
ftr-488	755	36	similar	similar	ADJ
ftr-488	755	37	property	property	NOUN
ftr-488	755	38	.	.	PUNCT
ftr-488	756	1	3	3	X
ftr-488	756	2	.	.	X
ftr-488	756	3	does	do	AUX
ftr-488	756	4	basis	basis	NOUN
ftr-488	756	5	exist?-assuming	exist?-assume	VERB
ftr-488	756	6	sufficient	sufficient	ADJ
ftr-488	756	7	basis	basis	NOUN
ftr-488	756	8	is	be	AUX
ftr-488	756	9	a	a	DET
ftr-488	756	10	prerequisite	prerequisite	NOUN
ftr-488	756	11	to	to	ADP
ftr-488	756	12	exclusion	exclusion	NOUN
ftr-488	756	13	of	of	ADP
ftr-488	756	14	proceeds	proceed	NOUN
ftr-488	756	15	,	,	PUNCT
ftr-488	756	16	to	to	ADP
ftr-488	756	17	what	what	DET
ftr-488	756	18	extent	extent	NOUN
ftr-488	756	19	can	can	AUX
ftr-488	756	20	it	it	PRON
ftr-488	756	21	be	be	AUX
ftr-488	756	22	said	say	VERB
ftr-488	756	23	that	that	SCONJ
ftr-488	756	24	there	there	PRON
ftr-488	756	25	is	be	VERB
ftr-488	756	26	adequate	adequate	ADJ
ftr-488	756	27	basis	basis	NOUN
ftr-488	756	28	in	in	ADP
ftr-488	756	29	the	the	DET
ftr-488	756	30	transactions	transaction	NOUN
ftr-488	756	31	we	we	PRON
ftr-488	756	32	are	be	AUX
ftr-488	756	33	considering	consider	VERB
ftr-488	756	34	?	?	PUNCT
ftr-488	757	1	if	if	SCONJ
ftr-488	757	2	instead	instead	ADV
ftr-488	757	3	of	of	ADP
ftr-488	757	4	comparing	compare	VERB
ftr-488	757	5	the	the	DET
ftr-488	757	6	insurance	insurance	NOUN
ftr-488	757	7	proceeds	proceed	NOUN
ftr-488	757	8	to	to	ADP
ftr-488	757	9	the	the	DET
ftr-488	757	10	premium	premium	NOUN
ftr-488	757	11	,	,	PUNCT
ftr-488	757	12	we	we	PRON
ftr-488	757	13	could	could	AUX
ftr-488	757	14	compare	compare	VERB
ftr-488	757	15	the	the	DET
ftr-488	757	16	proceeds	proceed	NOUN
ftr-488	757	17	to	to	ADP
ftr-488	757	18	the	the	DET
ftr-488	757	19	full	full	ADJ
ftr-488	757	20	original	original	ADJ
ftr-488	757	21	cost	cost	NOUN
ftr-488	757	22	of	of	ADP
ftr-488	757	23	the	the	DET
ftr-488	757	24	insured	insured	ADJ
ftr-488	757	25	purchase	purchase	NOUN
ftr-488	757	26	,	,	PUNCT
ftr-488	757	27	as	as	SCONJ
ftr-488	757	28	if	if	SCONJ
ftr-488	757	29	the	the	DET
ftr-488	757	30	item	item	NOUN
ftr-488	757	31	were	be	AUX
ftr-488	757	32	sold	sell	VERB
ftr-488	757	33	to	to	ADP
ftr-488	757	34	the	the	DET
ftr-488	757	35	insurer	insurer	NOUN
ftr-488	757	36	,	,	PUNCT
ftr-488	757	37	the	the	DET
ftr-488	757	38	recovery	recovery	NOUN
ftr-488	757	39	,	,	PUNCT
ftr-488	757	40	in	in	ADP
ftr-488	757	41	some	some	DET
ftr-488	757	42	instances	instance	NOUN
ftr-488	757	43	at	at	ADP
ftr-488	757	44	least	least	ADJ
ftr-488	757	45	,	,	PUNCT
ftr-488	757	46	may	may	AUX
ftr-488	757	47	be	be	AUX
ftr-488	757	48	said	say	VERB
ftr-488	757	49	not	not	PART
ftr-488	757	50	to	to	PART
ftr-488	757	51	exceed	exceed	VERB
ftr-488	757	52	basis	basis	NOUN
ftr-488	757	53	.	.	PUNCT
ftr-488	758	1	thus	thus	ADV
ftr-488	758	2	,	,	PUNCT
ftr-488	758	3	an	an	DET
ftr-488	758	4	individual	individual	NOUN
ftr-488	758	5	whose	whose	DET
ftr-488	758	6	car	car	NOUN
ftr-488	758	7	was	be	AUX
ftr-488	758	8	stolen	steal	VERB
ftr-488	758	9	or	or	CCONJ
ftr-488	758	10	totally	totally	ADV
ftr-488	758	11	destroyed	destroy	VERB
ftr-488	758	12	would	would	AUX
ftr-488	758	13	be	be	AUX
ftr-488	758	14	likely	likely	ADJ
ftr-488	758	15	to	to	PART
ftr-488	758	16	have	have	VERB
ftr-488	758	17	a	a	DET
ftr-488	758	18	basis	basis	NOUN
ftr-488	758	19	in	in	ADP
ftr-488	758	20	the	the	DET
ftr-488	758	21	car	car	NOUN
ftr-488	758	22	at	at	ADP
ftr-488	758	23	least	least	ADJ
ftr-488	758	24	equal	equal	ADJ
ftr-488	758	25	to	to	ADP
ftr-488	758	26	the	the	DET
ftr-488	758	27	amount	amount	NOUN
ftr-488	758	28	recovered	recover	VERB
ftr-488	758	29	from	from	ADP
ftr-488	758	30	insurance	insurance	NOUN
ftr-488	758	31	or	or	CCONJ
ftr-488	758	32	the	the	DET
ftr-488	758	33	tortfeasor	tortfeasor	NOUN
ftr-488	758	34	who	who	PRON
ftr-488	758	35	caused	cause	VERB
ftr-488	758	36	the	the	DET
ftr-488	758	37	damage	damage	NOUN
ftr-488	758	38	.	.	PUNCT
ftr-488	759	1	something	something	PRON
ftr-488	759	2	analogous	analogous	ADJ
ftr-488	759	3	to	to	ADP
ftr-488	759	4	basis	basis	NOUN
ftr-488	759	5	recovery	recovery	NOUN
ftr-488	759	6	occurs	occur	VERB
ftr-488	759	7	when	when	SCONJ
ftr-488	759	8	a	a	DET
ftr-488	759	9	taxpayer	taxpayer	NOUN
ftr-488	759	10	merely	merely	ADV
ftr-488	759	11	gets	get	VERB
ftr-488	759	12	her	her	PRON
ftr-488	759	13	money	money	NOUN
ftr-488	759	14	refunded	refund	VERB
ftr-488	759	15	.	.	PUNCT
ftr-488	760	1	consider	consider	VERB
ftr-488	760	2	,	,	PUNCT
ftr-488	760	3	for	for	ADP
ftr-488	760	4	example	example	NOUN
ftr-488	760	5	,	,	PUNCT
ftr-488	760	6	a	a	DET
ftr-488	760	7	resort	resort	NOUN
ftr-488	760	8	which	which	PRON
ftr-488	760	9	has	have	VERB
ftr-488	760	10	119	119	NUM
ftr-488	760	11	.	.	PUNCT
ftr-488	761	1	andrews	andrews	PROPN
ftr-488	761	2	,	,	PUNCT
ftr-488	761	3	supra	supra	PROPN
ftr-488	761	4	note	note	PROPN
ftr-488	761	5	18	18	NUM
ftr-488	761	6	.	.	PUNCT
ftr-488	762	1	at	at	ADP
ftr-488	762	2	334	334	NUM
ftr-488	762	3	.	.	PUNCT
ftr-488	763	1	120	120	NUM
ftr-488	763	2	.	.	PUNCT
ftr-488	763	3	see	see	VERB
ftr-488	763	4	irc	irc	PROPN
ftr-488	763	5	§	§	PROPN
ftr-488	763	6	104(a)(2	104(a)(2	NUM
ftr-488	763	7	)	)	PUNCT
ftr-488	763	8	.	.	PUNCT
ftr-488	764	1	121	121	NUM
ftr-488	764	2	.	.	PUNCT
ftr-488	765	1	kelman	kelman	NOUN
ftr-488	765	2	,	,	PUNCT
ftr-488	765	3	supra	supra	PROPN
ftr-488	765	4	note	note	PROPN
ftr-488	765	5	17	17	NUM
ftr-488	765	6	,	,	PUNCT
ftr-488	765	7	at	at	ADP
ftr-488	765	8	842	842	NUM
ftr-488	765	9	.	.	PUNCT
ftr-488	766	1	kelman	kelman	NOUN
ftr-488	766	2	rejects	reject	VERB
ftr-488	766	3	the	the	DET
ftr-488	766	4	notion	notion	NOUN
ftr-488	766	5	that	that	SCONJ
ftr-488	766	6	the	the	DET
ftr-488	766	7	non	non	NOUN
ftr-488	766	8	-	-	NOUN
ftr-488	766	9	taxability	taxability	NOUN
ftr-488	766	10	of	of	ADP
ftr-488	766	11	tort	tort	NOUN
ftr-488	766	12	judgments	judgment	NOUN
ftr-488	766	13	supports	support	VERB
ftr-488	766	14	the	the	DET
ftr-488	766	15	medical	medical	ADJ
ftr-488	766	16	expense	expense	NOUN
ftr-488	766	17	deduction	deduction	NOUN
ftr-488	766	18	.	.	PUNCT
ftr-488	767	1	122	122	NUM
ftr-488	767	2	.	.	PUNCT
ftr-488	768	1	kelman	kelman	NOUN
ftr-488	768	2	,	,	PUNCT
ftr-488	768	3	supra	supra	PROPN
ftr-488	768	4	note	note	PROPN
ftr-488	768	5	17	17	NUM
ftr-488	768	6	,	,	PUNCT
ftr-488	768	7	at	at	ADP
ftr-488	768	8	843	843	NUM
ftr-488	768	9	.	.	PUNCT
ftr-488	768	10	123	123	NUM
ftr-488	768	11	.	.	PUNCT
ftr-488	769	1	see	see	VERB
ftr-488	769	2	griffith	griffith	PROPN
ftr-488	769	3	,	,	PUNCT
ftr-488	769	4	supra	supra	PROPN
ftr-488	769	5	note	note	NOUN
ftr-488	769	6	24	24	NUM
ftr-488	769	7	.	.	PUNCT
ftr-488	770	1	at	at	ADP
ftr-488	770	2	381	381	NUM
ftr-488	770	3	.	.	PUNCT
ftr-488	770	4	124	124	NUM
ftr-488	770	5	.	.	PUNCT
ftr-488	771	1	irc	irc	PROPN
ftr-488	771	2	§	§	PROPN
ftr-488	771	3	1033(a)(2	1033(a)(2	PROPN
ftr-488	771	4	)	)	PUNCT
ftr-488	771	5	.	.	PUNCT
ftr-488	772	1	19921	19921	NUM
ftr-488	772	2	florida	florida	PROPN
ftr-488	772	3	tax	tax	PROPN
ftr-488	772	4	review	review	NOUN
ftr-488	772	5	a	a	DET
ftr-488	772	6	policy	policy	NOUN
ftr-488	772	7	that	that	PRON
ftr-488	772	8	reimburses	reimburse	VERB
ftr-488	772	9	80	80	NUM
ftr-488	772	10	%	%	NOUN
ftr-488	772	11	of	of	ADP
ftr-488	772	12	the	the	DET
ftr-488	772	13	cost	cost	NOUN
ftr-488	772	14	of	of	ADP
ftr-488	772	15	the	the	DET
ftr-488	772	16	hotel	hotel	NOUN
ftr-488	772	17	if	if	SCONJ
ftr-488	772	18	it	it	PRON
ftr-488	772	19	rains	rain	VERB
ftr-488	772	20	more	more	ADJ
ftr-488	772	21	than	than	ADP
ftr-488	772	22	50	50	NUM
ftr-488	772	23	%	%	NOUN
ftr-488	772	24	of	of	ADP
ftr-488	772	25	the	the	DET
ftr-488	772	26	time	time	NOUN
ftr-488	772	27	during	during	ADP
ftr-488	772	28	a	a	DET
ftr-488	772	29	week	week	NOUN
ftr-488	772	30	's	's	PART
ftr-488	772	31	stay	stay	NOUN
ftr-488	772	32	.	.	PUNCT
ftr-488	773	1	a	a	DET
ftr-488	773	2	refund	refund	NOUN
ftr-488	773	3	from	from	ADP
ftr-488	773	4	the	the	DET
ftr-488	773	5	hotel	hotel	NOUN
ftr-488	773	6	would	would	AUX
ftr-488	773	7	clearly	clearly	ADV
ftr-488	773	8	seem	seem	VERB
ftr-488	773	9	to	to	PART
ftr-488	773	10	be	be	AUX
ftr-488	773	11	nontaxable	nontaxable	ADJ
ftr-488	773	12	,	,	PUNCT
ftr-488	773	13	even	even	ADV
ftr-488	773	14	if	if	SCONJ
ftr-488	773	15	the	the	DET
ftr-488	773	16	refund	refund	NOUN
ftr-488	773	17	technically	technically	ADV
ftr-488	773	18	might	might	AUX
ftr-488	773	19	not	not	PART
ftr-488	773	20	amount	amount	VERB
ftr-488	773	21	to	to	ADP
ftr-488	773	22	a	a	DET
ftr-488	773	23	recovery	recovery	NOUN
ftr-488	773	24	of	of	ADP
ftr-488	773	25	basis	basis	NOUN
ftr-488	773	26	.	.	PUNCT
ftr-488	774	1	this	this	DET
ftr-488	774	2	approach	approach	NOUN
ftr-488	774	3	could	could	AUX
ftr-488	774	4	possibly	possibly	ADV
ftr-488	774	5	extend	extend	VERB
ftr-488	774	6	to	to	ADP
ftr-488	774	7	"	"	PUNCT
ftr-488	774	8	refunds	refund	NOUN
ftr-488	774	9	"	"	PUNCT
ftr-488	774	10	from	from	ADP
ftr-488	774	11	a	a	DET
ftr-488	774	12	third	third	ADJ
ftr-488	774	13	party	party	NOUN
ftr-488	774	14	.	.	PUNCT
ftr-488	775	1	for	for	ADP
ftr-488	775	2	example	example	NOUN
ftr-488	775	3	,	,	PUNCT
ftr-488	775	4	an	an	DET
ftr-488	775	5	insurance	insurance	NOUN
ftr-488	775	6	company	company	NOUN
ftr-488	775	7	might	might	AUX
ftr-488	775	8	contract	contract	VERB
ftr-488	775	9	to	to	PART
ftr-488	775	10	"	"	PUNCT
ftr-488	775	11	refund	refund	VERB
ftr-488	775	12	"	"	PUNCT
ftr-488	775	13	the	the	DET
ftr-488	775	14	cost	cost	NOUN
ftr-488	775	15	of	of	ADP
ftr-488	775	16	a	a	DET
ftr-488	775	17	vacation	vacation	NOUN
ftr-488	775	18	in	in	ADP
ftr-488	775	19	the	the	DET
ftr-488	775	20	event	event	NOUN
ftr-488	775	21	of	of	ADP
ftr-488	775	22	excessive	excessive	ADJ
ftr-488	775	23	bad	bad	ADJ
ftr-488	775	24	weather	weather	NOUN
ftr-488	775	25	.	.	PUNCT
ftr-488	776	1	the	the	DET
ftr-488	776	2	internal	internal	ADJ
ftr-488	776	3	revenue	revenue	NOUN
ftr-488	776	4	service	service	NOUN
ftr-488	776	5	has	have	AUX
ftr-488	776	6	accepted	accept	VERB
ftr-488	776	7	the	the	DET
ftr-488	776	8	tax	tax	NOUN
ftr-488	776	9	free	free	ADJ
ftr-488	776	10	status	status	NOUN
ftr-488	776	11	of	of	ADP
ftr-488	776	12	tax	tax	NOUN
ftr-488	776	13	indemnities	indemnity	NOUN
ftr-488	776	14	from	from	ADP
ftr-488	776	15	tax	tax	NOUN
ftr-488	776	16	counsel	counsel	NOUN
ftr-488	776	17	who	who	PRON
ftr-488	776	18	erred	err	VERB
ftr-488	776	19	in	in	ADP
ftr-488	776	20	return	return	NOUN
ftr-488	776	21	preparation	preparation	NOUN
ftr-488	776	22	.	.	PUNCT
ftr-488	776	23	"	"	PUNCT
ftr-488	777	1	after	after	ADP
ftr-488	777	2	filing	file	VERB
ftr-488	777	3	a	a	DET
ftr-488	777	4	joint	joint	ADJ
ftr-488	777	5	return	return	NOUN
ftr-488	777	6	on	on	ADP
ftr-488	777	7	the	the	DET
ftr-488	777	8	advice	advice	NOUN
ftr-488	777	9	of	of	ADP
ftr-488	777	10	their	their	PRON
ftr-488	777	11	accountant	accountant	NOUN
ftr-488	777	12	,	,	PUNCT
ftr-488	777	13	mr	mr	PROPN
ftr-488	777	14	.	.	PROPN
ftr-488	777	15	and	and	CCONJ
ftr-488	777	16	mrs	mrs	PROPN
ftr-488	777	17	.	.	PROPN
ftr-488	777	18	clark	clark	PROPN
ftr-488	777	19	later	later	ADV
ftr-488	777	20	learned	learn	VERB
ftr-488	777	21	that	that	SCONJ
ftr-488	777	22	their	their	PRON
ftr-488	777	23	tax	tax	NOUN
ftr-488	777	24	liability	liability	NOUN
ftr-488	777	25	would	would	AUX
ftr-488	777	26	have	have	AUX
ftr-488	777	27	been	be	AUX
ftr-488	777	28	almost	almost	ADV
ftr-488	777	29	$	$	SYM
ftr-488	777	30	20,000	20,000	NUM
ftr-488	777	31	less	less	ADJ
ftr-488	777	32	had	have	AUX
ftr-488	777	33	they	they	PRON
ftr-488	777	34	filed	file	VERB
ftr-488	777	35	separate	separate	ADJ
ftr-488	777	36	returns	return	NOUN
ftr-488	777	37	.	.	PUNCT
ftr-488	778	1	their	their	PRON
ftr-488	778	2	accountant	accountant	NOUN
ftr-488	778	3	admitted	admit	VERB
ftr-488	778	4	his	his	PRON
ftr-488	778	5	error	error	NOUN
ftr-488	778	6	and	and	CCONJ
ftr-488	778	7	reimbursed	reimburse	VERB
ftr-488	778	8	the	the	DET
ftr-488	778	9	clarks	clark	NOUN
ftr-488	778	10	for	for	ADP
ftr-488	778	11	the	the	DET
ftr-488	778	12	additional	additional	ADJ
ftr-488	778	13	liability	liability	NOUN
ftr-488	778	14	.	.	PUNCT
ftr-488	779	1	the	the	DET
ftr-488	779	2	internal	internal	ADJ
ftr-488	779	3	revenue	revenue	NOUN
ftr-488	779	4	service	service	NOUN
ftr-488	779	5	acquiesced	acquiesce	VERB
ftr-488	779	6	in	in	ADP
ftr-488	779	7	the	the	DET
ftr-488	779	8	non	non	NOUN
ftr-488	779	9	-	-	NOUN
ftr-488	779	10	taxability	taxability	NOUN
ftr-488	779	11	of	of	ADP
ftr-488	779	12	such	such	DET
ftr-488	779	13	a	a	DET
ftr-488	779	14	recovery	recovery	NOUN
ftr-488	779	15	.	.	PUNCT
ftr-488	780	1	126	126	NUM
ftr-488	780	2	125	125	NUM
ftr-488	780	3	.	.	PUNCT
ftr-488	781	1	clark	clark	PROPN
ftr-488	781	2	v.	v.	PROPN
ftr-488	781	3	commissioner	commissioner	PROPN
ftr-488	781	4	,	,	PUNCT
ftr-488	781	5	40	40	NUM
ftr-488	781	6	b.t.a	b.t.a	NOUN
ftr-488	781	7	.	.	PROPN
ftr-488	781	8	333	333	NUM
ftr-488	781	9	(	(	PUNCT
ftr-488	781	10	1939	1939	NUM
ftr-488	781	11	)	)	PUNCT
ftr-488	781	12	,	,	PUNCT
ftr-488	781	13	acq	acq	PROPN
ftr-488	781	14	.	.	PROPN
ftr-488	781	15	57	57	NUM
ftr-488	781	16	-	-	SYM
ftr-488	781	17	1	1	NUM
ftr-488	781	18	c.b	c.b	PROPN
ftr-488	781	19	.	.	PROPN
ftr-488	781	20	4	4	NUM
ftr-488	781	21	;	;	PUNCT
ftr-488	781	22	rev	rev	X
ftr-488	781	23	.	.	PROPN
ftr-488	781	24	rul	rul	PROPN
ftr-488	781	25	.	.	PUNCT
ftr-488	782	1	5747	5747	NUM
ftr-488	782	2	,	,	PUNCT
ftr-488	782	3	1957	1957	NUM
ftr-488	782	4	-	-	SYM
ftr-488	782	5	1	1	NUM
ftr-488	782	6	c.b	c.b	PROPN
ftr-488	782	7	.	.	PROPN
ftr-488	782	8	23	23	NUM
ftr-488	782	9	.	.	X
ftr-488	783	1	126	126	NUM
ftr-488	783	2	.	.	PUNCT
ftr-488	784	1	i	i	PRON
ftr-488	784	2	d.	d.	PROPN
ftr-488	784	3	before	before	SCONJ
ftr-488	784	4	it	it	PRON
ftr-488	784	5	recently	recently	ADV
ftr-488	784	6	reversed	reverse	VERB
ftr-488	784	7	its	its	PRON
ftr-488	784	8	position	position	NOUN
ftr-488	784	9	,	,	PUNCT
ftr-488	784	10	the	the	DET
ftr-488	784	11	internal	internal	ADJ
ftr-488	784	12	revenue	revenue	NOUN
ftr-488	784	13	service	service	NOUN
ftr-488	784	14	also	also	ADV
ftr-488	784	15	agreed	agree	VERB
ftr-488	784	16	to	to	PART
ftr-488	784	17	exemption	exemption	NOUN
ftr-488	784	18	for	for	ADP
ftr-488	784	19	tax	tax	NOUN
ftr-488	784	20	indemnity	indemnity	NOUN
ftr-488	784	21	payments	payment	NOUN
ftr-488	784	22	received	receive	VERB
ftr-488	784	23	from	from	ADP
ftr-488	784	24	a	a	DET
ftr-488	784	25	transferor	transferor	NOUN
ftr-488	784	26	of	of	ADP
ftr-488	784	27	assets	asset	NOUN
ftr-488	784	28	who	who	PRON
ftr-488	784	29	guaranteed	guarantee	VERB
ftr-488	784	30	that	that	SCONJ
ftr-488	784	31	the	the	DET
ftr-488	784	32	purchaser	purchaser	NOUN
ftr-488	784	33	would	would	AUX
ftr-488	784	34	be	be	AUX
ftr-488	784	35	entitled	entitle	VERB
ftr-488	784	36	to	to	ADP
ftr-488	784	37	certain	certain	ADJ
ftr-488	784	38	tax	tax	NOUN
ftr-488	784	39	treatment	treatment	NOUN
ftr-488	784	40	.	.	PUNCT
ftr-488	785	1	g.c.m	g.c.m	PROPN
ftr-488	785	2	.	.	PROPN
ftr-488	786	1	39697	39697	NUM
ftr-488	786	2	(	(	PUNCT
ftr-488	786	3	jan	jan	PROPN
ftr-488	786	4	.	.	PROPN
ftr-488	786	5	27	27	NUM
ftr-488	786	6	,	,	PUNCT
ftr-488	786	7	1988	1988	NUM
ftr-488	786	8	)	)	PUNCT
ftr-488	786	9	withdrawn	withdraw	VERB
ftr-488	786	10	,	,	PUNCT
ftr-488	786	11	g.c.m	g.c.m	NOUN
ftr-488	786	12	.	.	PROPN
ftr-488	786	13	39857	39857	NUM
ftr-488	786	14	(	(	PUNCT
ftr-488	786	15	aug	aug	PROPN
ftr-488	786	16	.	.	PROPN
ftr-488	786	17	15	15	NUM
ftr-488	786	18	,	,	PUNCT
ftr-488	786	19	1991	1991	NUM
ftr-488	786	20	)	)	PUNCT
ftr-488	786	21	.	.	PUNCT
ftr-488	787	1	in	in	ADP
ftr-488	787	2	one	one	NUM
ftr-488	787	3	case	case	NOUN
ftr-488	787	4	,	,	PUNCT
ftr-488	787	5	a	a	DET
ftr-488	787	6	contracting	contracting	NOUN
ftr-488	787	7	party	party	NOUN
ftr-488	787	8	failed	fail	VERB
ftr-488	787	9	to	to	PART
ftr-488	787	10	live	live	VERB
ftr-488	787	11	up	up	ADP
ftr-488	787	12	to	to	ADP
ftr-488	787	13	his	his	PRON
ftr-488	787	14	promise	promise	NOUN
ftr-488	787	15	that	that	SCONJ
ftr-488	787	16	interest	interest	NOUN
ftr-488	787	17	from	from	ADP
ftr-488	787	18	the	the	DET
ftr-488	787	19	package	package	NOUN
ftr-488	787	20	of	of	ADP
ftr-488	787	21	mortgages	mortgage	NOUN
ftr-488	787	22	transferred	transfer	VERB
ftr-488	787	23	would	would	AUX
ftr-488	787	24	earn	earn	VERB
ftr-488	787	25	a	a	DET
ftr-488	787	26	tax	tax	NOUN
ftr-488	787	27	credit	credit	NOUN
ftr-488	787	28	under	under	ADP
ftr-488	787	29	irc	irc	PROPN
ftr-488	787	30	§	§	PROPN
ftr-488	787	31	936	936	NUM
ftr-488	787	32	.	.	PUNCT
ftr-488	788	1	priv	priv	PROPN
ftr-488	788	2	.	.	PUNCT
ftr-488	789	1	let	let	VERB
ftr-488	789	2	.	.	PUNCT
ftr-488	790	1	rul	rul	NOUN
ftr-488	790	2	.	.	PUNCT
ftr-488	790	3	8748072	8748072	NUM
ftr-488	790	4	(	(	PUNCT
ftr-488	790	5	sept	sept	PROPN
ftr-488	790	6	.	.	PROPN
ftr-488	790	7	3	3	NUM
ftr-488	790	8	,	,	PUNCT
ftr-488	790	9	1987	1987	NUM
ftr-488	790	10	)	)	PUNCT
ftr-488	790	11	.	.	PUNCT
ftr-488	791	1	in	in	ADP
ftr-488	791	2	another	another	DET
ftr-488	791	3	case	case	NOUN
ftr-488	791	4	,	,	PUNCT
ftr-488	791	5	the	the	DET
ftr-488	791	6	transferor	transferor	NOUN
ftr-488	791	7	under	under	ADP
ftr-488	791	8	a	a	DET
ftr-488	791	9	safe	safe	ADJ
ftr-488	791	10	-	-	PUNCT
ftr-488	791	11	harbor	harbor	NOUN
ftr-488	791	12	lease	lease	NOUN
ftr-488	791	13	had	have	AUX
ftr-488	791	14	represented	represent	VERB
ftr-488	791	15	that	that	SCONJ
ftr-488	791	16	all	all	DET
ftr-488	791	17	the	the	DET
ftr-488	791	18	property	property	NOUN
ftr-488	791	19	was	be	AUX
ftr-488	791	20	"	"	PUNCT
ftr-488	791	21	qualified	qualified	ADJ
ftr-488	791	22	lease	lease	NOUN
ftr-488	791	23	property	property	NOUN
ftr-488	791	24	"	"	PUNCT
ftr-488	791	25	when	when	SCONJ
ftr-488	791	26	in	in	ADP
ftr-488	791	27	fact	fact	NOUN
ftr-488	791	28	some	some	PRON
ftr-488	791	29	of	of	ADP
ftr-488	791	30	it	it	PRON
ftr-488	791	31	was	be	AUX
ftr-488	791	32	not	not	PART
ftr-488	791	33	.	.	PUNCT
ftr-488	792	1	this	this	PRON
ftr-488	792	2	led	lead	VERB
ftr-488	792	3	to	to	ADP
ftr-488	792	4	a	a	DET
ftr-488	792	5	denial	denial	NOUN
ftr-488	792	6	of	of	ADP
ftr-488	792	7	an	an	DET
ftr-488	792	8	expected	expect	VERB
ftr-488	792	9	investment	investment	NOUN
ftr-488	792	10	credit	credit	NOUN
ftr-488	792	11	and	and	CCONJ
ftr-488	792	12	depreciation	depreciation	NOUN
ftr-488	792	13	deduction	deduction	NOUN
ftr-488	792	14	.	.	PUNCT
ftr-488	793	1	priv	priv	PROPN
ftr-488	793	2	.	.	PUNCT
ftr-488	794	1	let	let	VERB
ftr-488	794	2	.	.	PUNCT
ftr-488	795	1	rul	rul	NOUN
ftr-488	795	2	.	.	PUNCT
ftr-488	796	1	8923052	8923052	NUM
ftr-488	796	2	(	(	PUNCT
ftr-488	796	3	mar	mar	PROPN
ftr-488	796	4	.	.	PROPN
ftr-488	796	5	16	16	NUM
ftr-488	796	6	,	,	PUNCT
ftr-488	796	7	1989	1989	NUM
ftr-488	796	8	)	)	PUNCT
ftr-488	796	9	.	.	PUNCT
ftr-488	797	1	general	general	ADJ
ftr-488	797	2	counsel	counsel	PROPN
ftr-488	797	3	memorandum	memorandum	NOUN
ftr-488	797	4	39697	39697	NUM
ftr-488	797	5	appears	appear	VERB
ftr-488	797	6	to	to	PART
ftr-488	797	7	argue	argue	VERB
ftr-488	797	8	that	that	SCONJ
ftr-488	797	9	if	if	SCONJ
ftr-488	797	10	the	the	DET
ftr-488	797	11	taxpayer	taxpayer	NOUN
ftr-488	797	12	had	have	AUX
ftr-488	797	13	paid	pay	VERB
ftr-488	797	14	the	the	DET
ftr-488	797	15	lower	low	ADJ
ftr-488	797	16	tax	tax	NOUN
ftr-488	797	17	it	it	PRON
ftr-488	797	18	legitimately	legitimately	ADV
ftr-488	797	19	expected	expect	VERB
ftr-488	797	20	to	to	PART
ftr-488	797	21	pay	pay	VERB
ftr-488	797	22	,	,	PUNCT
ftr-488	797	23	it	it	PRON
ftr-488	797	24	would	would	AUX
ftr-488	797	25	have	have	AUX
ftr-488	797	26	been	be	AUX
ftr-488	797	27	able	able	ADJ
ftr-488	797	28	to	to	PART
ftr-488	797	29	retain	retain	VERB
ftr-488	797	30	the	the	DET
ftr-488	797	31	excess	excess	ADJ
ftr-488	797	32	cash	cash	NOUN
ftr-488	797	33	without	without	ADP
ftr-488	797	34	additional	additional	ADJ
ftr-488	797	35	tax	tax	NOUN
ftr-488	797	36	.	.	PUNCT
ftr-488	798	1	therefore	therefore	ADV
ftr-488	798	2	,	,	PUNCT
ftr-488	798	3	the	the	DET
ftr-488	798	4	same	same	ADJ
ftr-488	798	5	result	result	NOUN
ftr-488	798	6	should	should	AUX
ftr-488	798	7	follow	follow	VERB
ftr-488	798	8	when	when	SCONJ
ftr-488	798	9	the	the	DET
ftr-488	798	10	cash	cash	NOUN
ftr-488	798	11	is	be	AUX
ftr-488	798	12	recovered	recover	VERB
ftr-488	798	13	from	from	ADP
ftr-488	798	14	the	the	DET
ftr-488	798	15	contracting	contracting	NOUN
ftr-488	798	16	party	party	NOUN
ftr-488	798	17	.	.	PUNCT
ftr-488	799	1	after	after	SCONJ
ftr-488	799	2	first	first	ADV
ftr-488	799	3	withdrawing	withdraw	VERB
ftr-488	799	4	the	the	DET
ftr-488	799	5	earlier	early	ADJ
ftr-488	799	6	ruling	ruling	NOUN
ftr-488	799	7	,	,	PUNCT
ftr-488	799	8	priv	priv	PROPN
ftr-488	799	9	.	.	PUNCT
ftr-488	799	10	let	let	VERB
ftr-488	799	11	.	.	PUNCT
ftr-488	800	1	rul	rul	NOUN
ftr-488	800	2	.	.	PUNCT
ftr-488	801	1	9014404	9014404	NUM
ftr-488	801	2	(	(	PUNCT
ftr-488	801	3	january	january	PROPN
ftr-488	801	4	5	5	NUM
ftr-488	801	5	,	,	PUNCT
ftr-488	801	6	1990	1990	NUM
ftr-488	801	7	)	)	PUNCT
ftr-488	801	8	,	,	PUNCT
ftr-488	801	9	the	the	DET
ftr-488	801	10	internal	internal	ADJ
ftr-488	801	11	revenue	revenue	NOUN
ftr-488	801	12	service	service	NOUN
ftr-488	801	13	has	have	AUX
ftr-488	801	14	now	now	ADV
ftr-488	801	15	reversed	reverse	VERB
ftr-488	801	16	its	its	PRON
ftr-488	801	17	position	position	NOUN
ftr-488	801	18	,	,	PUNCT
ftr-488	801	19	priv	priv	PROPN
ftr-488	801	20	.	.	PUNCT
ftr-488	802	1	let	let	VERB
ftr-488	802	2	.	.	PUNCT
ftr-488	803	1	rul	rul	NOUN
ftr-488	803	2	.	.	PUNCT
ftr-488	804	1	9226032	9226032	NUM
ftr-488	804	2	(	(	PUNCT
ftr-488	804	3	march	march	PROPN
ftr-488	804	4	26	26	NUM
ftr-488	804	5	,	,	PUNCT
ftr-488	804	6	1992	1992	NUM
ftr-488	804	7	)	)	PUNCT
ftr-488	804	8	and	and	CCONJ
ftr-488	804	9	priv	priv	PROPN
ftr-488	804	10	.	.	PUNCT
ftr-488	805	1	let	let	VERB
ftr-488	805	2	.	.	PUNCT
ftr-488	806	1	rul	rul	NOUN
ftr-488	806	2	.	.	PUNCT
ftr-488	806	3	9226033	9226033	NUM
ftr-488	806	4	(	(	PUNCT
ftr-488	806	5	march	march	PROPN
ftr-488	806	6	26	26	NUM
ftr-488	806	7	,	,	PUNCT
ftr-488	806	8	1992	1992	NUM
ftr-488	806	9	)	)	PUNCT
ftr-488	806	10	.	.	PUNCT
ftr-488	807	1	the	the	DET
ftr-488	807	2	service	service	NOUN
ftr-488	807	3	reasoned	reason	VERB
ftr-488	807	4	that	that	SCONJ
ftr-488	807	5	unlike	unlike	ADP
ftr-488	807	6	clark	clark	NOUN
ftr-488	807	7	,	,	PUNCT
ftr-488	807	8	the	the	DET
ftr-488	807	9	taxpayers	taxpayer	NOUN
ftr-488	807	10	involved	involve	VERB
ftr-488	807	11	in	in	ADP
ftr-488	807	12	the	the	DET
ftr-488	807	13	private	private	ADJ
ftr-488	807	14	rulings	ruling	NOUN
ftr-488	807	15	had	have	AUX
ftr-488	807	16	paid	pay	VERB
ftr-488	807	17	the	the	DET
ftr-488	807	18	proper	proper	ADJ
ftr-488	807	19	tax	tax	NOUN
ftr-488	807	20	under	under	ADP
ftr-488	807	21	the	the	DET
ftr-488	807	22	facts	fact	NOUN
ftr-488	807	23	as	as	SCONJ
ftr-488	807	24	they	they	PRON
ftr-488	807	25	existed	exist	VERB
ftr-488	807	26	.	.	PUNCT
ftr-488	808	1	amounts	amount	NOUN
ftr-488	808	2	received	receive	VERB
ftr-488	808	3	from	from	ADP
ftr-488	808	4	a	a	DET
ftr-488	808	5	third	third	ADJ
ftr-488	808	6	party	party	NOUN
ftr-488	808	7	to	to	PART
ftr-488	808	8	offset	offset	VERB
ftr-488	808	9	such	such	ADJ
ftr-488	808	10	tax	tax	NOUN
ftr-488	808	11	payments	payment	NOUN
ftr-488	808	12	are	be	AUX
ftr-488	808	13	taxable	taxable	ADJ
ftr-488	808	14	under	under	ADP
ftr-488	808	15	the	the	DET
ftr-488	808	16	principle	principle	NOUN
ftr-488	808	17	of	of	ADP
ftr-488	808	18	old	old	ADJ
ftr-488	808	19	colony	colony	PROPN
ftr-488	808	20	trust	trust	PROPN
ftr-488	808	21	co.	co.	PROPN
ftr-488	809	1	v.	v.	PROPN
ftr-488	809	2	commissioner	commissioner	PROPN
ftr-488	809	3	,	,	PUNCT
ftr-488	809	4	279	279	NUM
ftr-488	809	5	u.s	u.s	PROPN
ftr-488	809	6	.	.	PROPN
ftr-488	809	7	716	716	NUM
ftr-488	809	8	(	(	PUNCT
ftr-488	809	9	1929	1929	NUM
ftr-488	809	10	)	)	PUNCT
ftr-488	809	11	.	.	PUNCT
ftr-488	810	1	the	the	DET
ftr-488	810	2	internal	internal	PROPN
ftr-488	810	3	revenue	revenue	NOUN
ftr-488	810	4	service	service	NOUN
ftr-488	810	5	's	's	PART
ftr-488	810	6	action	action	NOUN
ftr-488	810	7	has	have	AUX
ftr-488	810	8	been	be	AUX
ftr-488	810	9	criticized	criticize	VERB
ftr-488	810	10	.	.	PUNCT
ftr-488	811	1	william	william	PROPN
ftr-488	811	2	l.	l.	PROPN
ftr-488	811	3	raby	raby	PROPN
ftr-488	811	4	,	,	PUNCT
ftr-488	811	5	irs	irs	PROPN
ftr-488	811	6	change	change	NOUN
ftr-488	811	7	of	of	ADP
ftr-488	811	8	position	position	NOUN
ftr-488	811	9	may	may	AUX
ftr-488	811	10	up	up	ADP
ftr-488	811	11	the	the	DET
ftr-488	811	12	cost	cost	NOUN
ftr-488	811	13	of	of	ADP
ftr-488	811	14	tax	tax	NOUN
ftr-488	811	15	malpractice	malpractice	NOUN
ftr-488	811	16	,	,	PUNCT
ftr-488	811	17	56	56	NUM
ftr-488	811	18	tax	tax	NOUN
ftr-488	811	19	notes	note	NOUN
ftr-488	811	20	195	195	NUM
ftr-488	811	21	(	(	PUNCT
ftr-488	811	22	july	july	PROPN
ftr-488	811	23	13	13	NUM
ftr-488	811	24	,	,	PUNCT
ftr-488	811	25	1992	1992	NUM
ftr-488	811	26	)	)	PUNCT
ftr-488	811	27	;	;	PUNCT
ftr-488	811	28	lewis	lewis	PROPN
ftr-488	811	29	m.	m.	PROPN
ftr-488	811	30	horowitz	horowitz	PROPN
ftr-488	811	31	,	,	PUNCT
ftr-488	811	32	excludability	excludability	NOUN
ftr-488	811	33	of	of	ADP
ftr-488	811	34	tax	tax	NOUN
ftr-488	811	35	indemnification	indemnification	NOUN
ftr-488	811	36	payments	payment	NOUN
ftr-488	811	37	threatened	threaten	VERB
ftr-488	811	38	by	by	ADP
ftr-488	811	39	recent	recent	ADJ
ftr-488	811	40	change	change	NOUN
ftr-488	811	41	in	in	ADP
ftr-488	811	42	irs	irs	PROPN
ftr-488	811	43	position	position	NOUN
ftr-488	811	44	:	:	PUNCT
ftr-488	811	45	plr	plr	NOUN
ftr-488	811	46	9014046	9014046	NUM
ftr-488	811	47	,	,	PUNCT
ftr-488	811	48	49	49	NUM
ftr-488	811	49	tax	tax	NOUN
ftr-488	811	50	notes	note	NOUN
ftr-488	811	51	799	799	NUM
ftr-488	811	52	(	(	PUNCT
ftr-488	811	53	nov	nov	PROPN
ftr-488	811	54	.	.	PROPN
ftr-488	811	55	12	12	NUM
ftr-488	811	56	,	,	PUNCT
ftr-488	811	57	1990	1990	NUM
ftr-488	811	58	)	)	PUNCT
ftr-488	811	59	.	.	PUNCT
ftr-488	812	1	professor	professor	NOUN
ftr-488	812	2	zelenak	zelenak	NOUN
ftr-488	812	3	,	,	PUNCT
ftr-488	812	4	however	however	ADV
ftr-488	812	5	,	,	PUNCT
ftr-488	812	6	agrees	agree	VERB
ftr-488	812	7	with	with	ADP
ftr-488	812	8	the	the	DET
ftr-488	812	9	service	service	NOUN
ftr-488	812	10	.	.	PUNCT
ftr-488	813	1	he	he	PRON
ftr-488	813	2	points	point	VERB
ftr-488	813	3	out	out	ADP
ftr-488	813	4	that	that	SCONJ
ftr-488	813	5	if	if	SCONJ
ftr-488	813	6	the	the	DET
ftr-488	813	7	earlier	early	ADJ
ftr-488	813	8	position	position	NOUN
ftr-488	813	9	had	have	AUX
ftr-488	813	10	been	be	AUX
ftr-488	813	11	maintained	maintain	VERB
ftr-488	813	12	,	,	PUNCT
ftr-488	813	13	a	a	DET
ftr-488	813	14	corporation	corporation	NOUN
ftr-488	813	15	might	might	AUX
ftr-488	813	16	be	be	AUX
ftr-488	813	17	able	able	ADJ
ftr-488	813	18	to	to	PART
ftr-488	813	19	represent	represent	VERB
ftr-488	813	20	that	that	SCONJ
ftr-488	813	21	the	the	DET
ftr-488	813	22	interest	interest	NOUN
ftr-488	813	23	on	on	ADP
ftr-488	813	24	its	its	PRON
ftr-488	813	25	bonds	bond	NOUN
ftr-488	813	26	is	be	AUX
ftr-488	813	27	taxexempt	taxexempt	ADJ
ftr-488	813	28	.	.	PUNCT
ftr-488	814	1	it	it	PRON
ftr-488	814	2	could	could	AUX
ftr-488	814	3	then	then	ADV
ftr-488	814	4	claim	claim	VERB
ftr-488	814	5	that	that	SCONJ
ftr-488	814	6	the	the	DET
ftr-488	814	7	additional	additional	ADJ
ftr-488	814	8	payments	payment	NOUN
ftr-488	814	9	it	it	PRON
ftr-488	814	10	must	must	AUX
ftr-488	814	11	make	make	VERB
ftr-488	814	12	when	when	SCONJ
ftr-488	814	13	the	the	DET
ftr-488	814	14	representation	representation	NOUN
ftr-488	814	15	turns	turn	VERB
ftr-488	814	16	out	out	ADP
ftr-488	814	17	to	to	PART
ftr-488	814	18	be	be	AUX
ftr-488	814	19	false	false	ADJ
ftr-488	814	20	are	be	AUX
ftr-488	814	21	non	non	ADJ
ftr-488	814	22	-	-	ADJ
ftr-488	814	23	taxable	taxable	ADJ
ftr-488	814	24	tax	tax	NOUN
ftr-488	814	25	indemnity	indemnity	NOUN
ftr-488	814	26	payments	payment	NOUN
ftr-488	814	27	as	as	SCONJ
ftr-488	814	28	opposed	oppose	VERB
ftr-488	814	29	to	to	ADP
ftr-488	814	30	taxable	taxable	ADJ
ftr-488	814	31	interest	interest	NOUN
ftr-488	814	32	.	.	PUNCT
ftr-488	815	1	zelenak	zelenak	NOUN
ftr-488	815	2	,	,	PUNCT
ftr-488	815	3	supra	supra	PROPN
ftr-488	815	4	note	note	PROPN
ftr-488	815	5	114	114	NUM
ftr-488	815	6	,	,	PUNCT
ftr-488	815	7	at	at	ADP
ftr-488	815	8	398	398	NUM
ftr-488	815	9	-	-	SYM
ftr-488	815	10	99	99	NUM
ftr-488	815	11	.	.	PUNCT
ftr-488	816	1	it	it	PRON
ftr-488	816	2	may	may	AUX
ftr-488	816	3	be	be	AUX
ftr-488	816	4	,	,	PUNCT
ftr-488	816	5	however	however	ADV
ftr-488	816	6	,	,	PUNCT
ftr-488	816	7	that	that	SCONJ
ftr-488	816	8	the	the	DET
ftr-488	816	9	issue	issue	NOUN
ftr-488	816	10	is	be	AUX
ftr-488	816	11	more	more	ADV
ftr-488	816	12	complex	complex	ADJ
ftr-488	816	13	.	.	PUNCT
ftr-488	817	1	suppose	suppose	VERB
ftr-488	817	2	,	,	PUNCT
ftr-488	817	3	if	if	SCONJ
ftr-488	817	4	proper	proper	ADJ
ftr-488	817	5	advice	advice	NOUN
ftr-488	817	6	had	have	AUX
ftr-488	817	7	been	be	AUX
ftr-488	817	8	given	give	VERB
ftr-488	817	9	,	,	PUNCT
ftr-488	817	10	adverse	adverse	ADJ
ftr-488	817	11	tax	tax	NOUN
ftr-488	817	12	consequences	consequence	NOUN
ftr-488	817	13	could	could	AUX
ftr-488	817	14	have	have	AUX
ftr-488	817	15	been	be	AUX
ftr-488	817	16	avoided	avoid	VERB
ftr-488	817	17	without	without	ADP
ftr-488	817	18	changing	change	VERB
ftr-488	817	19	the	the	DET
ftr-488	817	20	[	[	X
ftr-488	817	21	vol	vol	NOUN
ftr-488	817	22	.	.	PUNCT
ftr-488	818	1	1:1	1:1	NUM
ftr-488	818	2	valuing	value	VERB
ftr-488	818	3	personal	personal	ADJ
ftr-488	818	4	consniption	consniption	NOUN
ftr-488	818	5	no	no	ADV
ftr-488	818	6	matter	matter	ADV
ftr-488	818	7	how	how	SCONJ
ftr-488	818	8	far	far	ADV
ftr-488	818	9	the	the	DET
ftr-488	818	10	concept	concept	NOUN
ftr-488	818	11	can	can	AUX
ftr-488	818	12	be	be	AUX
ftr-488	818	13	expanded	expand	VERB
ftr-488	818	14	,	,	PUNCT
ftr-488	818	15	however	however	ADV
ftr-488	818	16	,	,	PUNCT
ftr-488	818	17	basis	basis	NOUN
ftr-488	818	18	recovery	recovery	NOUN
ftr-488	818	19	will	will	AUX
ftr-488	818	20	not	not	PART
ftr-488	818	21	suffice	suffice	VERB
ftr-488	818	22	as	as	ADP
ftr-488	818	23	an	an	DET
ftr-488	818	24	explanation	explanation	NOUN
ftr-488	818	25	whenever	whenever	SCONJ
ftr-488	818	26	an	an	DET
ftr-488	818	27	individual	individual	NOUN
ftr-488	818	28	pays	pay	VERB
ftr-488	818	29	a	a	DET
ftr-488	818	30	small	small	ADJ
ftr-488	818	31	amount	amount	NOUN
ftr-488	818	32	for	for	ADP
ftr-488	818	33	protection	protection	NOUN
ftr-488	818	34	against	against	ADP
ftr-488	818	35	a	a	DET
ftr-488	818	36	potentially	potentially	ADV
ftr-488	818	37	large	large	ADJ
ftr-488	818	38	future	future	ADJ
ftr-488	818	39	cost	cost	NOUN
ftr-488	818	40	.	.	PUNCT
ftr-488	819	1	examples	example	NOUN
ftr-488	819	2	would	would	AUX
ftr-488	819	3	include	include	VERB
ftr-488	819	4	the	the	DET
ftr-488	819	5	value	value	NOUN
ftr-488	819	6	of	of	ADP
ftr-488	819	7	repairs	repair	NOUN
ftr-488	819	8	under	under	ADP
ftr-488	819	9	a	a	DET
ftr-488	819	10	dealer	dealer	NOUN
ftr-488	819	11	warranty,'a	warranty,'a	ADJ
ftr-488	819	12	regular	regular	ADJ
ftr-488	819	13	airline	airline	NOUN
ftr-488	819	14	ticket	ticket	NOUN
ftr-488	819	15	provided	provide	VERB
ftr-488	819	16	to	to	ADP
ftr-488	819	17	a	a	DET
ftr-488	819	18	traveler	traveler	NOUN
ftr-488	819	19	unable	unable	ADJ
ftr-488	819	20	to	to	PART
ftr-488	819	21	make	make	VERB
ftr-488	819	22	the	the	DET
ftr-488	819	23	return	return	NOUN
ftr-488	819	24	flight	flight	NOUN
ftr-488	819	25	by	by	ADP
ftr-488	819	26	charter,1	charter,1	NOUN
ftr-488	819	27	s	s	PART
ftr-488	819	28	and	and	CCONJ
ftr-488	819	29	payment	payment	NOUN
ftr-488	819	30	by	by	ADP
ftr-488	819	31	an	an	DET
ftr-488	819	32	insurance	insurance	NOUN
ftr-488	819	33	company	company	NOUN
ftr-488	819	34	of	of	ADP
ftr-488	819	35	a	a	DET
ftr-488	819	36	judgment	judgment	NOUN
ftr-488	819	37	entered	enter	VERB
ftr-488	819	38	economics	economic	NOUN
ftr-488	819	39	of	of	ADP
ftr-488	819	40	the	the	DET
ftr-488	819	41	transaction	transaction	NOUN
ftr-488	819	42	,	,	PUNCT
ftr-488	819	43	or	or	CCONJ
ftr-488	819	44	in	in	ADP
ftr-488	819	45	priv	priv	NOUN
ftr-488	819	46	.	.	PUNCT
ftr-488	820	1	let	let	VERB
ftr-488	820	2	.	.	PUNCT
ftr-488	821	1	rul	rul	NOUN
ftr-488	821	2	.	.	PUNCT
ftr-488	821	3	8748072	8748072	NUM
ftr-488	821	4	(	(	PUNCT
ftr-488	821	5	september	september	PROPN
ftr-488	821	6	3	3	NUM
ftr-488	821	7	.	.	NOUN
ftr-488	821	8	1987	1987	NUM
ftr-488	821	9	)	)	PUNCT
ftr-488	821	10	,	,	PUNCT
ftr-488	821	11	other	other	ADJ
ftr-488	821	12	mortgages	mortgage	NOUN
ftr-488	821	13	were	be	AUX
ftr-488	821	14	available	available	ADJ
ftr-488	821	15	that	that	PRON
ftr-488	821	16	had	have	AUX
ftr-488	821	17	not	not	PART
ftr-488	821	18	been	be	AUX
ftr-488	821	19	purchased	purchase	VERB
ftr-488	821	20	by	by	ADP
ftr-488	821	21	taxpayers	taxpayer	NOUN
ftr-488	821	22	seeking	seek	VERB
ftr-488	821	23	benefits	benefit	NOUN
ftr-488	821	24	under	under	ADP
ftr-488	821	25	irc	irc	PROPN
ftr-488	821	26	§	§	PROPN
ftr-488	821	27	936	936	NUM
ftr-488	821	28	.	.	PUNCT
ftr-488	822	1	127	127	NUM
ftr-488	822	2	.	.	PUNCT
ftr-488	823	1	the	the	DET
ftr-488	823	2	basis	basis	NOUN
ftr-488	823	3	in	in	ADP
ftr-488	823	4	the	the	DET
ftr-488	823	5	original	original	ADJ
ftr-488	823	6	part	part	NOUN
ftr-488	823	7	may	may	AUX
ftr-488	823	8	not	not	PART
ftr-488	823	9	be	be	AUX
ftr-488	823	10	sufficient	sufficient	ADJ
ftr-488	823	11	particularly	particularly	ADV
ftr-488	823	12	if	if	SCONJ
ftr-488	823	13	depreciation	depreciation	NOUN
ftr-488	823	14	were	be	AUX
ftr-488	823	15	required	require	VERB
ftr-488	823	16	.	.	PUNCT
ftr-488	824	1	128	128	X
ftr-488	824	2	.	.	PUNCT
ftr-488	825	1	assume	assume	VERB
ftr-488	825	2	a	a	DET
ftr-488	825	3	charter	charter	NOUN
ftr-488	825	4	flight	flight	NOUN
ftr-488	825	5	is	be	AUX
ftr-488	825	6	available	available	ADJ
ftr-488	825	7	for	for	ADP
ftr-488	825	8	s	s	PROPN
ftr-488	825	9	1,000	1,000	NUM
ftr-488	825	10	.	.	PUNCT
ftr-488	826	1	if	if	SCONJ
ftr-488	826	2	the	the	DET
ftr-488	826	3	traveler	traveler	NOUN
ftr-488	826	4	cancels	cancel	VERB
ftr-488	826	5	,	,	PUNCT
ftr-488	826	6	the	the	DET
ftr-488	826	7	ticket	ticket	NOUN
ftr-488	826	8	price	price	NOUN
ftr-488	826	9	is	be	AUX
ftr-488	826	10	non	non	ADJ
ftr-488	826	11	-	-	ADJ
ftr-488	826	12	refundable	refundable	ADJ
ftr-488	826	13	.	.	PUNCT
ftr-488	827	1	if	if	SCONJ
ftr-488	827	2	she	she	PRON
ftr-488	827	3	is	be	AUX
ftr-488	827	4	stranded	strand	VERB
ftr-488	827	5	overseas	overseas	ADV
ftr-488	827	6	,	,	PUNCT
ftr-488	827	7	and	and	CCONJ
ftr-488	827	8	is	be	AUX
ftr-488	827	9	unable	unable	ADJ
ftr-488	827	10	to	to	PART
ftr-488	827	11	make	make	VERB
ftr-488	827	12	the	the	DET
ftr-488	827	13	return	return	NOUN
ftr-488	827	14	connection	connection	NOUN
ftr-488	827	15	,	,	PUNCT
ftr-488	827	16	a	a	DET
ftr-488	827	17	regular	regular	ADJ
ftr-488	827	18	ticket	ticket	NOUN
ftr-488	827	19	will	will	AUX
ftr-488	827	20	cost	cost	VERB
ftr-488	827	21	$	$	SYM
ftr-488	827	22	800	800	NUM
ftr-488	827	23	.	.	PUNCT
ftr-488	828	1	assume	assume	VERB
ftr-488	828	2	the	the	DET
ftr-488	828	3	traveler	traveler	NOUN
ftr-488	828	4	will	will	AUX
ftr-488	828	5	value	value	VERB
ftr-488	828	6	the	the	DET
ftr-488	828	7	trip	trip	NOUN
ftr-488	828	8	at	at	ADP
ftr-488	828	9	sl,100	sl,100	NOUN
ftr-488	828	10	.	.	PUNCT
ftr-488	829	1	her	her	PRON
ftr-488	829	2	calculation	calculation	NOUN
ftr-488	829	3	of	of	ADP
ftr-488	829	4	whether	whether	SCONJ
ftr-488	829	5	it	it	PRON
ftr-488	829	6	makes	make	VERB
ftr-488	829	7	sense	sense	NOUN
ftr-488	829	8	to	to	PART
ftr-488	829	9	purchase	purchase	VERB
ftr-488	829	10	the	the	DET
ftr-488	829	11	charter	charter	NOUN
ftr-488	829	12	ticket	ticket	NOUN
ftr-488	829	13	will	will	AUX
ftr-488	829	14	be	be	AUX
ftr-488	829	15	as	as	SCONJ
ftr-488	829	16	follows	follow	VERB
ftr-488	829	17	:	:	PUNCT
ftr-488	829	18	percent	percent	NOUN
ftr-488	829	19	chance	chance	NOUN
ftr-488	829	20	expected	expect	VERB
ftr-488	829	21	cost	cost	NOUN
ftr-488	829	22	expected	expect	VERB
ftr-488	829	23	value	value	NOUN
ftr-488	829	24	charter	charter	NOUN
ftr-488	829	25	both	both	DET
ftr-488	829	26	ways	way	NOUN
ftr-488	829	27	90	90	NUM
ftr-488	829	28	%	%	NOUN
ftr-488	829	29	$	$	SYM
ftr-488	829	30	900	900	NUM
ftr-488	829	31	s	s	PART
ftr-488	829	32	990	990	NUM
ftr-488	829	33	charter	charter	NOUN
ftr-488	829	34	one	one	NUM
ftr-488	829	35	way	way	NOUN
ftr-488	829	36	5	5	NUM
ftr-488	829	37	%	%	NOUN
ftr-488	829	38	90	90	NUM
ftr-488	829	39	55	55	NUM
ftr-488	829	40	"	"	PUNCT
ftr-488	829	41	"	"	PUNCT
ftr-488	829	42	trip	trip	NOUN
ftr-488	829	43	canceled	cancel	VERB
ftr-488	829	44	5	5	NUM
ftr-488	829	45	%	%	NOUN
ftr-488	829	46	50	50	NUM
ftr-488	829	47	0	0	NUM
ftr-488	829	48	$	$	SYM
ftr-488	829	49	1,040	1,040	NUM
ftr-488	829	50	"	"	PUNCT
ftr-488	829	51	s	s	PART
ftr-488	829	52	1,045	1,045	NUM
ftr-488	829	53	"	"	PUNCT
ftr-488	829	54	"	"	PUNCT
ftr-488	829	55	if	if	SCONJ
ftr-488	829	56	the	the	DET
ftr-488	829	57	expected	expect	VERB
ftr-488	829	58	cost	cost	NOUN
ftr-488	829	59	is	be	AUX
ftr-488	829	60	less	less	ADJ
ftr-488	829	61	than	than	ADP
ftr-488	829	62	the	the	DET
ftr-488	829	63	expected	expect	VERB
ftr-488	829	64	value	value	NOUN
ftr-488	829	65	,	,	PUNCT
ftr-488	829	66	the	the	DET
ftr-488	829	67	charter	charter	NOUN
ftr-488	829	68	flight	flight	NOUN
ftr-488	829	69	is	be	AUX
ftr-488	829	70	a	a	DET
ftr-488	829	71	sensible	sensible	ADJ
ftr-488	829	72	purchase	purchase	NOUN
ftr-488	829	73	as	as	SCONJ
ftr-488	829	74	shown	show	VERB
ftr-488	829	75	.	.	PUNCT
ftr-488	830	1	but	but	CCONJ
ftr-488	830	2	the	the	DET
ftr-488	830	3	risk	risk	NOUN
ftr-488	830	4	-	-	PUNCT
ftr-488	830	5	adverse	adverse	ADJ
ftr-488	830	6	traveler	traveler	NOUN
ftr-488	830	7	may	may	AUX
ftr-488	830	8	be	be	AUX
ftr-488	830	9	unwilling	unwilling	ADJ
ftr-488	830	10	to	to	PART
ftr-488	830	11	make	make	VERB
ftr-488	830	12	the	the	DET
ftr-488	830	13	purchase	purchase	NOUN
ftr-488	830	14	since	since	SCONJ
ftr-488	830	15	there	there	PRON
ftr-488	830	16	is	be	VERB
ftr-488	830	17	a	a	DET
ftr-488	830	18	10	10	NUM
ftr-488	830	19	%	%	NOUN
ftr-488	830	20	chance	chance	NOUN
ftr-488	830	21	of	of	ADP
ftr-488	830	22	a	a	DET
ftr-488	830	23	substantial	substantial	ADJ
ftr-488	830	24	loss	loss	NOUN
ftr-488	830	25	.	.	PUNCT
ftr-488	831	1	even	even	ADV
ftr-488	831	2	a	a	DET
ftr-488	831	3	risk	risk	NOUN
ftr-488	831	4	neutral	neutral	ADJ
ftr-488	831	5	person	person	NOUN
ftr-488	831	6	would	would	AUX
ftr-488	831	7	find	find	VERB
ftr-488	831	8	the	the	DET
ftr-488	831	9	trip	trip	NOUN
ftr-488	831	10	inadvisable	inadvisable	ADJ
ftr-488	831	11	if	if	SCONJ
ftr-488	831	12	the	the	DET
ftr-488	831	13	risk	risk	NOUN
ftr-488	831	14	of	of	ADP
ftr-488	831	15	a	a	DET
ftr-488	831	16	separate	separate	ADJ
ftr-488	831	17	return	return	NOUN
ftr-488	831	18	increases	increase	NOUN
ftr-488	831	19	to	to	ADP
ftr-488	831	20	6	6	NUM
ftr-488	831	21	%	%	NOUN
ftr-488	831	22	which	which	PRON
ftr-488	831	23	would	would	AUX
ftr-488	831	24	increase	increase	VERB
ftr-488	831	25	the	the	DET
ftr-488	831	26	expected	expect	VERB
ftr-488	831	27	cost	cost	NOUN
ftr-488	831	28	to	to	ADP
ftr-488	831	29	$	$	SYM
ftr-488	831	30	1,048	1,048	NUM
ftr-488	831	31	.	.	PUNCT
ftr-488	832	1	she	she	PRON
ftr-488	832	2	may	may	AUX
ftr-488	832	3	,	,	PUNCT
ftr-488	832	4	however	however	ADV
ftr-488	832	5	,	,	PUNCT
ftr-488	832	6	be	be	AUX
ftr-488	832	7	able	able	ADJ
ftr-488	832	8	to	to	PART
ftr-488	832	9	purchase	purchase	VERB
ftr-488	832	10	insurance	insurance	NOUN
ftr-488	832	11	for	for	ADP
ftr-488	832	12	,	,	PUNCT
ftr-488	832	13	say	say	VERB
ftr-488	832	14	$	$	SYM
ftr-488	832	15	90	90	NUM
ftr-488	832	16	,	,	PUNCT
ftr-488	832	17	which	which	PRON
ftr-488	832	18	will	will	AUX
ftr-488	832	19	reimburse	reimburse	VERB
ftr-488	832	20	the	the	DET
ftr-488	832	21	cost	cost	NOUN
ftr-488	832	22	of	of	ADP
ftr-488	832	23	the	the	DET
ftr-488	832	24	charter	charter	NOUN
ftr-488	832	25	flight	flight	NOUN
ftr-488	832	26	if	if	SCONJ
ftr-488	832	27	she	she	PRON
ftr-488	832	28	can	can	AUX
ftr-488	832	29	not	not	PART
ftr-488	832	30	make	make	VERB
ftr-488	832	31	the	the	DET
ftr-488	832	32	trip	trip	NOUN
ftr-488	832	33	,	,	PUNCT
ftr-488	832	34	or	or	CCONJ
ftr-488	832	35	supply	supply	VERB
ftr-488	832	36	a	a	DET
ftr-488	832	37	return	return	NOUN
ftr-488	832	38	ticket	ticket	NOUN
ftr-488	832	39	if	if	SCONJ
ftr-488	832	40	she	she	PRON
ftr-488	832	41	is	be	AUX
ftr-488	832	42	unable	unable	ADJ
ftr-488	832	43	to	to	PART
ftr-488	832	44	make	make	VERB
ftr-488	832	45	the	the	DET
ftr-488	832	46	return	return	NOUN
ftr-488	832	47	flight	flight	NOUN
ftr-488	832	48	.	.	PUNCT
ftr-488	833	1	if	if	SCONJ
ftr-488	833	2	the	the	DET
ftr-488	833	3	insurance	insurance	NOUN
ftr-488	833	4	is	be	AUX
ftr-488	833	5	purchased	purchase	VERB
ftr-488	833	6	,	,	PUNCT
ftr-488	833	7	the	the	DET
ftr-488	833	8	calculus	calculus	NOUN
ftr-488	833	9	is	be	AUX
ftr-488	833	10	as	as	SCONJ
ftr-488	833	11	follows	follow	VERB
ftr-488	833	12	:	:	PUNCT
ftr-488	833	13	expected	expect	VERB
ftr-488	833	14	cost	cost	NOUN
ftr-488	833	15	expected	expect	VERB
ftr-488	833	16	value	value	NOUN
ftr-488	833	17	95	95	NUM
ftr-488	833	18	%	%	NOUN
ftr-488	833	19	x	x	SYM
ftr-488	833	20	$	$	SYM
ftr-488	833	21	1,090	1,090	NUM
ftr-488	833	22	=	=	SYM
ftr-488	833	23	$	$	SYM
ftr-488	833	24	1,035.50	1,035.50	NUM
ftr-488	833	25	95	95	NUM
ftr-488	833	26	%	%	NOUN
ftr-488	833	27	x	x	PUNCT
ftr-488	833	28	$	$	SYM
ftr-488	833	29	1,100.00	1,100.00	NUM
ftr-488	833	30	=	=	SYM
ftr-488	833	31	si,045	si,045	NOUN
ftr-488	833	32	5	5	NUM
ftr-488	833	33	%	%	NOUN
ftr-488	833	34	x	x	SYM
ftr-488	833	35	$	$	SYM
ftr-488	833	36	90	90	NUM
ftr-488	833	37	=	=	SYM
ftr-488	833	38	$	$	SYM
ftr-488	833	39	4.50	4.50	NUM
ftr-488	833	40	"	"	PUNCT
ftr-488	833	41	"	"	PUNCT
ftr-488	833	42	$	$	SYM
ftr-488	833	43	1,040.00	1,040.00	NUM
ftr-488	833	44	viewed	view	VERB
ftr-488	833	45	from	from	ADP
ftr-488	833	46	an	an	DET
ftr-488	833	47	ex	ex	NOUN
ftr-488	833	48	ante	ante	NOUN
ftr-488	833	49	perspective	perspective	NOUN
ftr-488	833	50	,	,	PUNCT
ftr-488	833	51	the	the	DET
ftr-488	833	52	insurance	insurance	NOUN
ftr-488	833	53	is	be	AUX
ftr-488	833	54	worth	worth	ADJ
ftr-488	833	55	no	no	PRON
ftr-488	833	56	more	more	ADJ
ftr-488	833	57	than	than	ADP
ftr-488	833	58	$	$	SYM
ftr-488	833	59	90	90	NUM
ftr-488	833	60	and	and	CCONJ
ftr-488	833	61	the	the	DET
ftr-488	833	62	value	value	NOUN
ftr-488	833	63	of	of	ADP
ftr-488	833	64	the	the	DET
ftr-488	833	65	ticket	ticket	NOUN
ftr-488	833	66	and	and	CCONJ
ftr-488	833	67	the	the	DET
ftr-488	833	68	insurance	insurance	NOUN
ftr-488	833	69	is	be	AUX
ftr-488	833	70	worth	worth	ADJ
ftr-488	833	71	no	no	PRON
ftr-488	833	72	more	more	ADJ
ftr-488	833	73	than	than	ADP
ftr-488	833	74	$	$	SYM
ftr-488	833	75	1,090	1,090	NUM
ftr-488	833	76	.	.	PUNCT
ftr-488	834	1	what	what	PRON
ftr-488	834	2	should	should	AUX
ftr-488	834	3	be	be	AUX
ftr-488	834	4	the	the	DET
ftr-488	834	5	result	result	NOUN
ftr-488	834	6	if	if	SCONJ
ftr-488	834	7	the	the	DET
ftr-488	834	8	insurance	insurance	NOUN
ftr-488	834	9	provides	provide	VERB
ftr-488	834	10	reimbursement	reimbursement	NOUN
ftr-488	834	11	of	of	ADP
ftr-488	834	12	$	$	SYM
ftr-488	834	13	1,000	1,000	NUM
ftr-488	834	14	or	or	CCONJ
ftr-488	834	15	if	if	SCONJ
ftr-488	834	16	it	it	PRON
ftr-488	834	17	pays	pay	VERB
ftr-488	834	18	the	the	DET
ftr-488	834	19	cost	cost	NOUN
ftr-488	834	20	of	of	ADP
ftr-488	834	21	a	a	DET
ftr-488	834	22	return	return	NOUN
ftr-488	834	23	flight	flight	NOUN
ftr-488	834	24	.	.	PUNCT
ftr-488	835	1	$	$	SYM
ftr-488	835	2	800	800	NUM
ftr-488	835	3	?	?	PUNCT
ftr-488	836	1	"	"	PUNCT
ftr-488	836	2	the	the	DET
ftr-488	836	3	expected	expect	VERB
ftr-488	836	4	cost	cost	NOUN
ftr-488	836	5	is	be	AUX
ftr-488	836	6	$	$	SYM
ftr-488	836	7	1,000	1,000	NUM
ftr-488	836	8	(	(	PUNCT
ftr-488	836	9	the	the	DET
ftr-488	836	10	cost	cost	NOUN
ftr-488	836	11	of	of	ADP
ftr-488	836	12	the	the	DET
ftr-488	836	13	charter	charter	NOUN
ftr-488	836	14	)	)	PUNCT
ftr-488	837	1	+	+	CCONJ
ftr-488	837	2	s40	s40	NOUN
ftr-488	837	3	(	(	PUNCT
ftr-488	837	4	the	the	DET
ftr-488	837	5	expected	expect	VERB
ftr-488	837	6	cost	cost	NOUN
ftr-488	837	7	of	of	ADP
ftr-488	837	8	the	the	DET
ftr-488	837	9	return	return	NOUN
ftr-488	837	10	flight	flight	NOUN
ftr-488	837	11	for	for	ADP
ftr-488	837	12	the	the	DET
ftr-488	837	13	"	"	PUNCT
ftr-488	837	14	'	'	PUNCT
ftr-488	837	15	stranded	strand	VERB
ftr-488	837	16	"	"	PUNCT
ftr-488	837	17	traveler	traveler	NOUN
ftr-488	837	18	)	)	PUNCT
ftr-488	837	19	(	(	PUNCT
ftr-488	837	20	5	5	NUM
ftr-488	837	21	%	%	NOUN
ftr-488	837	22	of	of	ADP
ftr-488	837	23	$	$	SYM
ftr-488	837	24	800	800	NUM
ftr-488	837	25	)	)	PUNCT
ftr-488	837	26	=	=	PUNCT
ftr-488	837	27	$	$	SYM
ftr-488	837	28	1,040	1,040	NUM
ftr-488	837	29	.	.	PUNCT
ftr-488	838	1	in	in	ADP
ftr-488	838	2	other	other	ADJ
ftr-488	838	3	words	word	NOUN
ftr-488	838	4	,	,	PUNCT
ftr-488	838	5	the	the	DET
ftr-488	838	6	cost	cost	NOUN
ftr-488	838	7	is	be	AUX
ftr-488	838	8	$	$	SYM
ftr-488	838	9	1,000	1,000	NUM
ftr-488	838	10	for	for	ADP
ftr-488	838	11	charter	charter	NOUN
ftr-488	838	12	whether	whether	SCONJ
ftr-488	838	13	canceled	cancel	VERB
ftr-488	838	14	or	or	CCONJ
ftr-488	838	15	not	not	PART
ftr-488	838	16	and	and	CCONJ
ftr-488	838	17	an	an	DET
ftr-488	838	18	additional	additional	ADJ
ftr-488	838	19	$	$	SYM
ftr-488	838	20	800	800	NUM
ftr-488	838	21	when	when	SCONJ
ftr-488	838	22	there	there	PRON
ftr-488	838	23	is	be	VERB
ftr-488	838	24	a	a	DET
ftr-488	838	25	separate	separate	ADJ
ftr-488	838	26	return	return	NOUN
ftr-488	838	27	,	,	PUNCT
ftr-488	838	28	which	which	PRON
ftr-488	838	29	has	have	VERB
ftr-488	838	30	a	a	DET
ftr-488	838	31	5	5	NUM
ftr-488	838	32	%	%	NOUN
ftr-488	838	33	chance	chance	NOUN
ftr-488	838	34	of	of	ADP
ftr-488	838	35	occurring	occur	VERB
ftr-488	838	36	.	.	PUNCT
ftr-488	839	1	..	..	PUNCT
ftr-488	840	1	the	the	DET
ftr-488	840	2	expected	expect	VERB
ftr-488	840	3	value	value	NOUN
ftr-488	840	4	is	be	AUX
ftr-488	840	5	95	95	NUM
ftr-488	840	6	%	%	NOUN
ftr-488	840	7	of	of	ADP
ftr-488	840	8	$	$	SYM
ftr-488	840	9	1,100	1,100	NUM
ftr-488	840	10	.	.	PUNCT
ftr-488	841	1	assuming	assume	VERB
ftr-488	841	2	a	a	DET
ftr-488	841	3	separate	separate	ADJ
ftr-488	841	4	return	return	NOUN
ftr-488	841	5	does	do	AUX
ftr-488	841	6	not	not	PART
ftr-488	841	7	indicate	indicate	VERB
ftr-488	841	8	a	a	DET
ftr-488	841	9	reduction	reduction	NOUN
ftr-488	841	10	in	in	ADP
ftr-488	841	11	value	value	NOUN
ftr-488	841	12	of	of	ADP
ftr-488	841	13	the	the	DET
ftr-488	841	14	trip	trip	NOUN
ftr-488	841	15	.	.	PUNCT
ftr-488	842	1	this	this	PRON
ftr-488	842	2	may	may	AUX
ftr-488	842	3	not	not	PART
ftr-488	842	4	be	be	AUX
ftr-488	842	5	true	true	ADJ
ftr-488	842	6	if	if	SCONJ
ftr-488	842	7	,	,	PUNCT
ftr-488	842	8	for	for	ADP
ftr-488	842	9	example	example	NOUN
ftr-488	842	10	,	,	PUNCT
ftr-488	842	11	the	the	DET
ftr-488	842	12	traveler	traveler	NOUN
ftr-488	842	13	returns	return	VERB
ftr-488	842	14	early	early	ADV
ftr-488	842	15	because	because	SCONJ
ftr-488	842	16	of	of	ADP
ftr-488	842	17	illness	illness	NOUN
ftr-488	842	18	.	.	PUNCT
ftr-488	843	1	19921	19921	NUM
ftr-488	843	2	florida	florida	PROPN
ftr-488	843	3	tax	tax	NOUN
ftr-488	843	4	review	review	NOUN
ftr-488	843	5	against	against	ADP
ftr-488	843	6	a	a	DET
ftr-488	843	7	driver	driver	NOUN
ftr-488	843	8	held	hold	VERB
ftr-488	843	9	liable	liable	ADJ
ftr-488	843	10	in	in	ADP
ftr-488	843	11	an	an	DET
ftr-488	843	12	accident	accident	NOUN
ftr-488	843	13	.	.	PUNCT
ftr-488	844	1	the	the	DET
ftr-488	844	2	recovery	recovery	NOUN
ftr-488	844	3	reimburses	reimburse	VERB
ftr-488	844	4	the	the	DET
ftr-488	844	5	insured	insure	VERB
ftr-488	844	6	against	against	ADP
ftr-488	844	7	a	a	DET
ftr-488	844	8	cost	cost	NOUN
ftr-488	844	9	that	that	SCONJ
ftr-488	844	10	she	she	PRON
ftr-488	844	11	would	would	AUX
ftr-488	844	12	otherwise	otherwise	ADV
ftr-488	844	13	have	have	VERB
ftr-488	844	14	to	to	PART
ftr-488	844	15	incur	incur	VERB
ftr-488	844	16	.	.	PUNCT
ftr-488	845	1	but	but	CCONJ
ftr-488	845	2	to	to	PART
ftr-488	845	3	claim	claim	VERB
ftr-488	845	4	this	this	PRON
ftr-488	845	5	is	be	AUX
ftr-488	845	6	merely	merely	ADV
ftr-488	845	7	a	a	DET
ftr-488	845	8	refund	refund	NOUN
ftr-488	845	9	of	of	ADP
ftr-488	845	10	that	that	DET
ftr-488	845	11	outlay	outlay	NOUN
ftr-488	845	12	,	,	PUNCT
ftr-488	845	13	which	which	PRON
ftr-488	845	14	in	in	ADP
ftr-488	845	15	many	many	ADJ
ftr-488	845	16	cases	case	NOUN
ftr-488	845	17	will	will	AUX
ftr-488	845	18	not	not	PART
ftr-488	845	19	actually	actually	ADV
ftr-488	845	20	occur	occur	VERB
ftr-488	845	21	,	,	PUNCT
ftr-488	845	22	seems	seem	VERB
ftr-488	845	23	to	to	PART
ftr-488	845	24	stretch	stretch	VERB
ftr-488	845	25	basis	basis	NOUN
ftr-488	845	26	recovery	recovery	NOUN
ftr-488	845	27	beyond	beyond	ADP
ftr-488	845	28	recognizable	recognizable	ADJ
ftr-488	845	29	limits	limit	NOUN
ftr-488	845	30	.	.	PUNCT
ftr-488	846	1	in	in	ADP
ftr-488	846	2	fact	fact	NOUN
ftr-488	846	3	,	,	PUNCT
ftr-488	846	4	this	this	DET
ftr-488	846	5	suggestion	suggestion	NOUN
ftr-488	846	6	seems	seem	VERB
ftr-488	846	7	more	more	ADV
ftr-488	846	8	like	like	ADP
ftr-488	846	9	an	an	DET
ftr-488	846	10	argument	argument	NOUN
ftr-488	846	11	for	for	ADP
ftr-488	846	12	recovery	recovery	NOUN
ftr-488	846	13	of	of	ADP
ftr-488	846	14	a	a	DET
ftr-488	846	15	loss	loss	NOUN
ftr-488	846	16	.	.	PUNCT
ftr-488	847	1	in	in	ADP
ftr-488	847	2	sum	sum	NOUN
ftr-488	847	3	,	,	PUNCT
ftr-488	847	4	basis	basis	NOUN
ftr-488	847	5	recovery	recovery	NOUN
ftr-488	847	6	can	can	AUX
ftr-488	847	7	not	not	PART
ftr-488	847	8	explain	explain	VERB
ftr-488	847	9	exclusion	exclusion	NOUN
ftr-488	847	10	of	of	ADP
ftr-488	847	11	all	all	DET
ftr-488	847	12	recoveries	recovery	NOUN
ftr-488	847	13	.	.	PUNCT
ftr-488	848	1	in	in	ADP
ftr-488	848	2	fact	fact	NOUN
ftr-488	848	3	,	,	PUNCT
ftr-488	848	4	since	since	SCONJ
ftr-488	848	5	the	the	DET
ftr-488	848	6	value	value	NOUN
ftr-488	848	7	of	of	ADP
ftr-488	848	8	the	the	DET
ftr-488	848	9	recovery	recovery	NOUN
ftr-488	848	10	measured	measure	VERB
ftr-488	848	11	ex	ex	PRON
ftr-488	848	12	post	post	NOUN
ftr-488	848	13	clearly	clearly	ADV
ftr-488	848	14	exceeds	exceed	VERB
ftr-488	848	15	the	the	DET
ftr-488	848	16	amount	amount	NOUN
ftr-488	848	17	paid	pay	VERB
ftr-488	848	18	for	for	ADP
ftr-488	848	19	the	the	DET
ftr-488	848	20	protection	protection	NOUN
ftr-488	848	21	,	,	PUNCT
ftr-488	848	22	basis	basis	NOUN
ftr-488	848	23	recovery	recovery	NOUN
ftr-488	848	24	may	may	AUX
ftr-488	848	25	not	not	PART
ftr-488	848	26	in	in	ADP
ftr-488	848	27	general	general	ADJ
ftr-488	848	28	be	be	AUX
ftr-488	848	29	a	a	DET
ftr-488	848	30	good	good	ADJ
ftr-488	848	31	explanation	explanation	NOUN
ftr-488	848	32	for	for	ADP
ftr-488	848	33	exemption	exemption	NOUN
ftr-488	848	34	for	for	ADP
ftr-488	848	35	insurance	insurance	NOUN
ftr-488	848	36	,	,	PUNCT
ftr-488	848	37	warranty	warranty	NOUN
ftr-488	848	38	or	or	CCONJ
ftr-488	848	39	tort	tort	NOUN
ftr-488	848	40	recoveries	recovery	NOUN
ftr-488	848	41	.	.	PUNCT
ftr-488	849	1	another	another	DET
ftr-488	849	2	justification	justification	NOUN
ftr-488	849	3	for	for	ADP
ftr-488	849	4	non	non	NOUN
ftr-488	849	5	-	-	NOUN
ftr-488	849	6	taxation	taxation	NOUN
ftr-488	849	7	of	of	ADP
ftr-488	849	8	insurance	insurance	NOUN
ftr-488	849	9	recoveries	recovery	NOUN
ftr-488	849	10	would	would	AUX
ftr-488	849	11	be	be	AUX
ftr-488	849	12	needed	need	VERB
ftr-488	849	13	to	to	PART
ftr-488	849	14	deal	deal	VERB
ftr-488	849	15	with	with	ADP
ftr-488	849	16	situations	situation	NOUN
ftr-488	849	17	where	where	SCONJ
ftr-488	849	18	basis	basis	NOUN
ftr-488	849	19	is	be	AUX
ftr-488	849	20	insufficient	insufficient	ADJ
ftr-488	849	21	.	.	PUNCT
ftr-488	850	1	b.	b.	PROPN
ftr-488	851	1	there	there	PRON
ftr-488	851	2	is	be	VERB
ftr-488	851	3	no	no	DET
ftr-488	851	4	recovery	recovery	NOUN
ftr-488	851	5	the	the	DET
ftr-488	851	6	question	question	NOUN
ftr-488	851	7	of	of	ADP
ftr-488	851	8	whether	whether	SCONJ
ftr-488	851	9	a	a	DET
ftr-488	851	10	recovery	recovery	NOUN
ftr-488	851	11	is	be	AUX
ftr-488	851	12	taxable	taxable	ADJ
ftr-488	851	13	could	could	AUX
ftr-488	851	14	be	be	AUX
ftr-488	851	15	avoided	avoid	VERB
ftr-488	851	16	if	if	SCONJ
ftr-488	851	17	we	we	PRON
ftr-488	851	18	can	can	AUX
ftr-488	851	19	determine	determine	VERB
ftr-488	851	20	that	that	SCONJ
ftr-488	851	21	there	there	PRON
ftr-488	851	22	is	be	VERB
ftr-488	851	23	in	in	ADP
ftr-488	851	24	fact	fact	NOUN
ftr-488	851	25	no	no	DET
ftr-488	851	26	recovery	recovery	NOUN
ftr-488	851	27	by	by	ADP
ftr-488	851	28	the	the	DET
ftr-488	851	29	taxpayer	taxpayer	NOUN
ftr-488	851	30	.	.	PUNCT
ftr-488	852	1	an	an	DET
ftr-488	852	2	individual	individual	NOUN
ftr-488	852	3	who	who	PRON
ftr-488	852	4	insures	insure	VERB
ftr-488	852	5	or	or	CCONJ
ftr-488	852	6	obtains	obtain	VERB
ftr-488	852	7	a	a	DET
ftr-488	852	8	warranty	warranty	NOUN
ftr-488	852	9	purchases	purchase	VERB
ftr-488	852	10	a	a	DET
ftr-488	852	11	different	different	ADJ
ftr-488	852	12	product	product	NOUN
ftr-488	852	13	,	,	PUNCT
ftr-488	852	14	since	since	SCONJ
ftr-488	852	15	she	she	PRON
ftr-488	852	16	now	now	ADV
ftr-488	852	17	has	have	VERB
ftr-488	852	18	a	a	DET
ftr-488	852	19	one	one	NUM
ftr-488	852	20	hundred	hundred	NUM
ftr-488	852	21	percent	percent	NOUN
ftr-488	852	22	chance	chance	NOUN
ftr-488	852	23	of	of	ADP
ftr-488	852	24	full	full	ADJ
ftr-488	852	25	enjoyment	enjoyment	NOUN
ftr-488	852	26	for	for	ADP
ftr-488	852	27	the	the	DET
ftr-488	852	28	price	price	NOUN
ftr-488	852	29	paid	pay	VERB
ftr-488	852	30	.	.	PUNCT
ftr-488	853	1	the	the	DET
ftr-488	853	2	difference	difference	NOUN
ftr-488	853	3	in	in	ADP
ftr-488	853	4	value	value	NOUN
ftr-488	853	5	of	of	ADP
ftr-488	853	6	the	the	DET
ftr-488	853	7	two	two	NUM
ftr-488	853	8	items	item	NOUN
ftr-488	853	9	is	be	AUX
ftr-488	853	10	merely	merely	ADV
ftr-488	853	11	the	the	DET
ftr-488	853	12	cost	cost	NOUN
ftr-488	853	13	of	of	ADP
ftr-488	853	14	insurance	insurance	NOUN
ftr-488	853	15	.	.	PUNCT
ftr-488	854	1	the	the	DET
ftr-488	854	2	cost	cost	NOUN
ftr-488	854	3	to	to	ADP
ftr-488	854	4	the	the	DET
ftr-488	854	5	insurance	insurance	NOUN
ftr-488	854	6	company	company	NOUN
ftr-488	854	7	or	or	CCONJ
ftr-488	854	8	the	the	DET
ftr-488	854	9	seller	seller	NOUN
ftr-488	854	10	should	should	AUX
ftr-488	854	11	be	be	AUX
ftr-488	854	12	irrelevant	irrelevant	ADJ
ftr-488	854	13	.	.	PUNCT
ftr-488	854	14	'29	'29	NUM
ftr-488	854	15	for	for	ADP
ftr-488	854	16	example	example	NOUN
ftr-488	854	17	,	,	PUNCT
ftr-488	854	18	an	an	DET
ftr-488	854	19	automobile	automobile	NOUN
ftr-488	854	20	has	have	VERB
ftr-488	854	21	an	an	DET
ftr-488	854	22	expected	expect	VERB
ftr-488	854	23	cost	cost	NOUN
ftr-488	854	24	of	of	ADP
ftr-488	854	25	operation	operation	NOUN
ftr-488	854	26	which	which	PRON
ftr-488	854	27	includes	include	VERB
ftr-488	854	28	the	the	DET
ftr-488	854	29	initial	initial	ADJ
ftr-488	854	30	purchase	purchase	NOUN
ftr-488	854	31	price	price	NOUN
ftr-488	854	32	,	,	PUNCT
ftr-488	854	33	the	the	DET
ftr-488	854	34	cost	cost	NOUN
ftr-488	854	35	of	of	ADP
ftr-488	854	36	gasoline	gasoline	NOUN
ftr-488	854	37	and	and	CCONJ
ftr-488	854	38	repairs	repair	NOUN
ftr-488	854	39	,	,	PUNCT
ftr-488	854	40	and	and	CCONJ
ftr-488	854	41	potential	potential	ADJ
ftr-488	854	42	liability	liability	NOUN
ftr-488	854	43	to	to	ADP
ftr-488	854	44	injured	injure	VERB
ftr-488	854	45	parties	party	NOUN
ftr-488	854	46	.	.	PUNCT
ftr-488	855	1	one	one	NUM
ftr-488	855	2	presumably	presumably	ADV
ftr-488	855	3	measures	measure	VERB
ftr-488	855	4	this	this	DET
ftr-488	855	5	expected	expected	ADJ
ftr-488	855	6	cost	cost	NOUN
ftr-488	855	7	against	against	ADP
ftr-488	855	8	the	the	DET
ftr-488	855	9	expected	expect	VERB
ftr-488	855	10	value	value	NOUN
ftr-488	855	11	in	in	ADP
ftr-488	855	12	determining	determine	VERB
ftr-488	855	13	whether	whether	SCONJ
ftr-488	855	14	to	to	PART
ftr-488	855	15	make	make	VERB
ftr-488	855	16	the	the	DET
ftr-488	855	17	purchase	purchase	NOUN
ftr-488	855	18	.	.	PUNCT
ftr-488	856	1	but	but	CCONJ
ftr-488	856	2	there	there	PRON
ftr-488	856	3	is	be	VERB
ftr-488	856	4	a	a	DET
ftr-488	856	5	risk	risk	NOUN
ftr-488	856	6	that	that	SCONJ
ftr-488	856	7	the	the	DET
ftr-488	856	8	actual	actual	ADJ
ftr-488	856	9	cost	cost	NOUN
ftr-488	856	10	might	might	AUX
ftr-488	856	11	be	be	AUX
ftr-488	856	12	greater	great	ADJ
ftr-488	856	13	than	than	SCONJ
ftr-488	856	14	expected	expect	VERB
ftr-488	856	15	.	.	PUNCT
ftr-488	857	1	insurance	insurance	NOUN
ftr-488	857	2	(	(	PUNCT
ftr-488	857	3	or	or	CCONJ
ftr-488	857	4	a	a	DET
ftr-488	857	5	seller	seller	NOUN
ftr-488	857	6	's	's	PART
ftr-488	857	7	warranty	warranty	NOUN
ftr-488	857	8	)	)	PUNCT
ftr-488	857	9	merely	merely	ADV
ftr-488	857	10	guarantees	guarantee	VERB
ftr-488	857	11	that	that	SCONJ
ftr-488	857	12	actual	actual	ADJ
ftr-488	857	13	cost	cost	NOUN
ftr-488	857	14	of	of	ADP
ftr-488	857	15	operation	operation	NOUN
ftr-488	857	16	will	will	AUX
ftr-488	857	17	be	be	AUX
ftr-488	857	18	closer	close	ADJ
ftr-488	857	19	to	to	ADP
ftr-488	857	20	expected	expect	VERB
ftr-488	857	21	cost	cost	NOUN
ftr-488	857	22	.	.	PUNCT
ftr-488	858	1	thus	thus	ADV
ftr-488	858	2	,	,	PUNCT
ftr-488	858	3	once	once	SCONJ
ftr-488	858	4	the	the	DET
ftr-488	858	5	premium	premium	NOUN
ftr-488	858	6	is	be	AUX
ftr-488	858	7	paid	pay	VERB
ftr-488	858	8	for	for	ADP
ftr-488	858	9	insurance	insurance	NOUN
ftr-488	858	10	or	or	CCONJ
ftr-488	858	11	a	a	DET
ftr-488	858	12	warranty	warranty	NOUN
ftr-488	858	13	,	,	PUNCT
ftr-488	858	14	the	the	DET
ftr-488	858	15	purchaser	purchaser	NOUN
ftr-488	858	16	is	be	AUX
ftr-488	858	17	out	out	ADP
ftr-488	858	18	of	of	ADP
ftr-488	858	19	the	the	DET
ftr-488	858	20	picture	picture	NOUN
ftr-488	858	21	.	.	PUNCT
ftr-488	859	1	her	her	PRON
ftr-488	859	2	cost	cost	NOUN
ftr-488	859	3	of	of	ADP
ftr-488	859	4	operation	operation	NOUN
ftr-488	859	5	is	be	AUX
ftr-488	859	6	fixed	fix	VERB
ftr-488	859	7	.	.	PUNCT
ftr-488	860	1	in	in	ADP
ftr-488	860	2	a	a	DET
ftr-488	860	3	sense	sense	NOUN
ftr-488	860	4	,	,	PUNCT
ftr-488	860	5	this	this	PRON
ftr-488	860	6	is	be	AUX
ftr-488	860	7	just	just	ADV
ftr-488	860	8	another	another	DET
ftr-488	860	9	way	way	NOUN
ftr-488	860	10	of	of	ADP
ftr-488	860	11	explaining	explain	VERB
ftr-488	860	12	the	the	DET
ftr-488	860	13	ex	ex	PROPN
ftr-488	860	14	ante	ante	NOUN
ftr-488	860	15	approach	approach	NOUN
ftr-488	860	16	.	.	PUNCT
ftr-488	861	1	value	value	NOUN
ftr-488	861	2	is	be	AUX
ftr-488	861	3	measured	measure	VERB
ftr-488	861	4	by	by	ADP
ftr-488	861	5	the	the	DET
ftr-488	861	6	cost	cost	NOUN
ftr-488	861	7	in	in	ADP
ftr-488	861	8	a	a	DET
ftr-488	861	9	market	market	NOUN
ftr-488	861	10	transaction	transaction	NOUN
ftr-488	861	11	,	,	PUNCT
ftr-488	861	12	here	here	ADV
ftr-488	861	13	the	the	DET
ftr-488	861	14	sum	sum	NOUN
ftr-488	861	15	of	of	ADP
ftr-488	861	16	purchase	purchase	NOUN
ftr-488	861	17	price	price	NOUN
ftr-488	861	18	and	and	CCONJ
ftr-488	861	19	insurance	insurance	NOUN
ftr-488	861	20	.	.	PUNCT
ftr-488	862	1	as	as	SCONJ
ftr-488	862	2	described	describe	VERB
ftr-488	862	3	above	above	ADV
ftr-488	862	4	,	,	PUNCT
ftr-488	862	5	however	however	ADV
ftr-488	862	6	,	,	PUNCT
ftr-488	862	7	the	the	DET
ftr-488	862	8	ex	ex	PROPN
ftr-488	862	9	ante	ante	NOUN
ftr-488	862	10	approach	approach	NOUN
ftr-488	862	11	does	do	AUX
ftr-488	862	12	not	not	PART
ftr-488	862	13	preclude	preclude	VERB
ftr-488	862	14	taking	take	VERB
ftr-488	862	15	account	account	NOUN
ftr-488	862	16	of	of	ADP
ftr-488	862	17	gains	gain	NOUN
ftr-488	862	18	on	on	ADP
ftr-488	862	19	consumption	consumption	NOUN
ftr-488	862	20	items	item	NOUN
ftr-488	862	21	whenever	whenever	SCONJ
ftr-488	862	22	there	there	PRON
ftr-488	862	23	is	be	VERB
ftr-488	862	24	further	further	ADJ
ftr-488	862	25	market	market	NOUN
ftr-488	862	26	transaction	transaction	NOUN
ftr-488	862	27	,	,	PUNCT
ftr-488	862	28	for	for	ADP
ftr-488	862	29	example	example	NOUN
ftr-488	862	30	a	a	DET
ftr-488	862	31	sale	sale	NOUN
ftr-488	862	32	of	of	ADP
ftr-488	862	33	a	a	DET
ftr-488	862	34	residence	residence	NOUN
ftr-488	862	35	which	which	PRON
ftr-488	862	36	would	would	AUX
ftr-488	862	37	enable	enable	VERB
ftr-488	862	38	the	the	DET
ftr-488	862	39	taxpayer	taxpayer	NOUN
ftr-488	862	40	to	to	PART
ftr-488	862	41	substitute	substitute	VERB
ftr-488	862	42	a	a	DET
ftr-488	862	43	different	different	ADJ
ftr-488	862	44	form	form	NOUN
ftr-488	862	45	of	of	ADP
ftr-488	862	46	consumption	consumption	NOUN
ftr-488	862	47	.	.	PUNCT
ftr-488	863	1	in	in	ADP
ftr-488	863	2	the	the	DET
ftr-488	863	3	situation	situation	NOUN
ftr-488	863	4	we	we	PRON
ftr-488	863	5	are	be	AUX
ftr-488	863	6	now	now	ADV
ftr-488	863	7	concerned	concerned	ADJ
ftr-488	863	8	with	with	ADP
ftr-488	863	9	,	,	PUNCT
ftr-488	863	10	there	there	PRON
ftr-488	863	11	may	may	AUX
ftr-488	863	12	be	be	AUX
ftr-488	863	13	a	a	DET
ftr-488	863	14	*	*	PUNCT
ftr-488	863	15	*	*	PUNCT
ftr-488	863	16	*	*	PUNCT
ftr-488	863	17	if	if	SCONJ
ftr-488	863	18	ticket	ticket	NOUN
ftr-488	863	19	price	price	NOUN
ftr-488	863	20	is	be	AUX
ftr-488	863	21	reimbursed	reimburse	VERB
ftr-488	863	22	when	when	SCONJ
ftr-488	863	23	the	the	DET
ftr-488	863	24	traveler	traveler	NOUN
ftr-488	863	25	must	must	AUX
ftr-488	863	26	cancel	cancel	VERB
ftr-488	863	27	,	,	PUNCT
ftr-488	863	28	expected	expect	VERB
ftr-488	863	29	cost	cost	NOUN
ftr-488	863	30	is	be	AUX
ftr-488	863	31	$	$	SYM
ftr-488	863	32	90	90	NUM
ftr-488	863	33	(	(	PUNCT
ftr-488	863	34	insurance	insurance	NOUN
ftr-488	863	35	)	)	PUNCT
ftr-488	863	36	+	+	CCONJ
ftr-488	863	37	$	$	SYM
ftr-488	863	38	950	950	NUM
ftr-488	863	39	(	(	PUNCT
ftr-488	863	40	95	95	NUM
ftr-488	863	41	%	%	NOUN
ftr-488	863	42	of	of	ADP
ftr-488	863	43	$	$	SYM
ftr-488	863	44	1,000	1,000	NUM
ftr-488	863	45	cost	cost	NOUN
ftr-488	863	46	of	of	ADP
ftr-488	863	47	ticket	ticket	NOUN
ftr-488	863	48	)	)	PUNCT
ftr-488	863	49	.	.	PUNCT
ftr-488	864	1	129	129	NUM
ftr-488	864	2	.	.	PUNCT
ftr-488	865	1	kaplow	kaplow	PROPN
ftr-488	865	2	,	,	PUNCT
ftr-488	865	3	supra	supra	PROPN
ftr-488	865	4	note	note	PROPN
ftr-488	865	5	36	36	NUM
ftr-488	865	6	,	,	PUNCT
ftr-488	865	7	at	at	ADP
ftr-488	865	8	1500	1500	NUM
ftr-488	865	9	-	-	SYM
ftr-488	865	10	01	01	NUM
ftr-488	865	11	n.68	n.68	PROPN
ftr-488	865	12	(	(	PUNCT
ftr-488	865	13	citing	cite	VERB
ftr-488	865	14	an	an	DET
ftr-488	865	15	earlier	early	ADJ
ftr-488	865	16	draft	draft	NOUN
ftr-488	865	17	of	of	ADP
ftr-488	865	18	this	this	DET
ftr-488	865	19	article	article	NOUN
ftr-488	865	20	)	)	PUNCT
ftr-488	865	21	.	.	PUNCT
ftr-488	866	1	professor	professor	NOUN
ftr-488	866	2	kaplow	kaplow	PROPN
ftr-488	866	3	compares	compare	VERB
ftr-488	866	4	an	an	DET
ftr-488	866	5	insurance	insurance	NOUN
ftr-488	866	6	company	company	NOUN
ftr-488	866	7	to	to	ADP
ftr-488	866	8	a	a	DET
ftr-488	866	9	lessor	lessor	NOUN
ftr-488	866	10	that	that	PRON
ftr-488	866	11	promises	promise	VERB
ftr-488	866	12	to	to	PART
ftr-488	866	13	make	make	VERB
ftr-488	866	14	an	an	DET
ftr-488	866	15	asset	asset	NOUN
ftr-488	866	16	available	available	ADJ
ftr-488	866	17	regardless	regardless	ADV
ftr-488	866	18	of	of	ADP
ftr-488	866	19	whether	whether	SCONJ
ftr-488	866	20	a	a	DET
ftr-488	866	21	casualty	casualty	NOUN
ftr-488	866	22	occurs	occur	VERB
ftr-488	866	23	.	.	PUNCT
ftr-488	867	1	kaplow	kaplow	PROPN
ftr-488	867	2	,	,	PUNCT
ftr-488	867	3	supra	supra	PROPN
ftr-488	867	4	note	note	PROPN
ftr-488	867	5	36	36	NUM
ftr-488	867	6	,	,	PUNCT
ftr-488	867	7	at	at	ADP
ftr-488	867	8	1501	1501	NUM
ftr-488	867	9	n.68	n.68	NOUN
ftr-488	867	10	.	.	PUNCT
ftr-488	868	1	[	[	X
ftr-488	868	2	vol	vol	NOUN
ftr-488	868	3	1:1	1:1	NUM
ftr-488	868	4	valuing	value	VERB
ftr-488	868	5	personal	personal	ADJ
ftr-488	868	6	consumption	consumption	NOUN
ftr-488	868	7	gain	gain	NOUN
ftr-488	868	8	in	in	ADP
ftr-488	868	9	the	the	DET
ftr-488	868	10	sense	sense	NOUN
ftr-488	868	11	that	that	SCONJ
ftr-488	868	12	the	the	DET
ftr-488	868	13	recovery	recovery	NOUN
ftr-488	868	14	exceeds	exceed	VERB
ftr-488	868	15	the	the	DET
ftr-488	868	16	cost	cost	NOUN
ftr-488	868	17	of	of	ADP
ftr-488	868	18	the	the	DET
ftr-488	868	19	insurance	insurance	NOUN
ftr-488	868	20	or	or	CCONJ
ftr-488	868	21	warranty	warranty	NOUN
ftr-488	868	22	.	.	PUNCT
ftr-488	869	1	nevertheless	nevertheless	ADV
ftr-488	869	2	,	,	PUNCT
ftr-488	869	3	while	while	SCONJ
ftr-488	869	4	the	the	DET
ftr-488	869	5	recovery	recovery	NOUN
ftr-488	869	6	does	do	AUX
ftr-488	869	7	provide	provide	VERB
ftr-488	869	8	,	,	PUNCT
ftr-488	869	9	in	in	ADP
ftr-488	869	10	some	some	DET
ftr-488	869	11	sense	sense	NOUN
ftr-488	869	12	at	at	ADP
ftr-488	869	13	least	least	ADJ
ftr-488	869	14	,	,	PUNCT
ftr-488	869	15	a	a	DET
ftr-488	869	16	market	market	NOUN
ftr-488	869	17	transaction	transaction	NOUN
ftr-488	869	18	,	,	PUNCT
ftr-488	869	19	it	it	PRON
ftr-488	869	20	does	do	AUX
ftr-488	869	21	not	not	PART
ftr-488	869	22	necessarily	necessarily	ADV
ftr-488	869	23	permit	permit	VERB
ftr-488	869	24	such	such	ADJ
ftr-488	869	25	consumption	consumption	NOUN
ftr-488	869	26	to	to	PART
ftr-488	869	27	vary	vary	VERB
ftr-488	869	28	.	.	PUNCT
ftr-488	870	1	in	in	ADP
ftr-488	870	2	the	the	DET
ftr-488	870	3	case	case	NOUN
ftr-488	870	4	of	of	ADP
ftr-488	870	5	a	a	DET
ftr-488	870	6	seller	seller	NOUN
ftr-488	870	7	warranty	warranty	NOUN
ftr-488	870	8	,	,	PUNCT
ftr-488	870	9	there	there	PRON
ftr-488	870	10	is	be	VERB
ftr-488	870	11	no	no	DET
ftr-488	870	12	opportunity	opportunity	NOUN
ftr-488	870	13	to	to	PART
ftr-488	870	14	alter	alter	VERB
ftr-488	870	15	the	the	DET
ftr-488	870	16	form	form	NOUN
ftr-488	870	17	of	of	ADP
ftr-488	870	18	consumption	consumption	NOUN
ftr-488	870	19	.	.	PUNCT
ftr-488	871	1	a	a	DET
ftr-488	871	2	vacationer	vacationer	NOUN
ftr-488	871	3	who	who	PRON
ftr-488	871	4	can	can	AUX
ftr-488	871	5	stay	stay	VERB
ftr-488	871	6	an	an	DET
ftr-488	871	7	extra	extra	ADJ
ftr-488	871	8	,	,	PUNCT
ftr-488	871	9	hopefully	hopefully	ADV
ftr-488	871	10	less	less	ADV
ftr-488	871	11	rainy	rainy	ADJ
ftr-488	871	12	,	,	PUNCT
ftr-488	871	13	week	week	NOUN
ftr-488	871	14	at	at	ADP
ftr-488	871	15	a	a	DET
ftr-488	871	16	resort	resort	NOUN
ftr-488	871	17	which	which	PRON
ftr-488	871	18	provides	provide	VERB
ftr-488	871	19	this	this	DET
ftr-488	871	20	option	option	NOUN
ftr-488	871	21	when	when	SCONJ
ftr-488	871	22	there	there	PRON
ftr-488	871	23	is	be	VERB
ftr-488	871	24	excessive	excessive	ADJ
ftr-488	871	25	rain	rain	NOUN
ftr-488	871	26	during	during	ADP
ftr-488	871	27	the	the	DET
ftr-488	871	28	initial	initial	ADJ
ftr-488	871	29	week	week	NOUN
ftr-488	871	30	,	,	PUNCT
ftr-488	871	31	or	or	CCONJ
ftr-488	871	32	a	a	DET
ftr-488	871	33	car	car	NOUN
ftr-488	871	34	or	or	CCONJ
ftr-488	871	35	television	television	NOUN
ftr-488	871	36	set	set	NOUN
ftr-488	871	37	owner	owner	NOUN
ftr-488	871	38	exercising	exercise	VERB
ftr-488	871	39	his	his	PRON
ftr-488	871	40	rights	right	NOUN
ftr-488	871	41	under	under	ADP
ftr-488	871	42	a	a	DET
ftr-488	871	43	product	product	NOUN
ftr-488	871	44	warranty	warranty	NOUN
ftr-488	871	45	can	can	AUX
ftr-488	871	46	in	in	ADP
ftr-488	871	47	no	no	DET
ftr-488	871	48	way	way	NOUN
ftr-488	871	49	change	change	VERB
ftr-488	871	50	the	the	DET
ftr-488	871	51	mode	mode	NOUN
ftr-488	871	52	of	of	ADP
ftr-488	871	53	consumption	consumption	NOUN
ftr-488	871	54	.	.	PUNCT
ftr-488	872	1	they	they	PRON
ftr-488	872	2	are	be	AUX
ftr-488	872	3	merely	merely	ADV
ftr-488	872	4	enjoying	enjoy	VERB
ftr-488	872	5	the	the	DET
ftr-488	872	6	original	original	ADJ
ftr-488	872	7	purchase	purchase	NOUN
ftr-488	872	8	,	,	PUNCT
ftr-488	872	9	a	a	DET
ftr-488	872	10	working	work	VERB
ftr-488	872	11	car	car	NOUN
ftr-488	872	12	or	or	CCONJ
ftr-488	872	13	television	television	NOUN
ftr-488	872	14	set	set	NOUN
ftr-488	872	15	or	or	CCONJ
ftr-488	872	16	a	a	DET
ftr-488	872	17	week	week	NOUN
ftr-488	872	18	of	of	ADP
ftr-488	872	19	good	good	ADJ
ftr-488	872	20	weather	weather	NOUN
ftr-488	872	21	,	,	PUNCT
ftr-488	872	22	at	at	ADP
ftr-488	872	23	the	the	DET
ftr-488	872	24	agreed	agree	VERB
ftr-488	872	25	upon	upon	SCONJ
ftr-488	872	26	price	price	NOUN
ftr-488	872	27	,	,	PUNCT
ftr-488	872	28	which	which	DET
ftr-488	872	29	price	price	NOUN
ftr-488	872	30	,	,	PUNCT
ftr-488	872	31	because	because	SCONJ
ftr-488	872	32	of	of	ADP
ftr-488	872	33	the	the	DET
ftr-488	872	34	seller	seller	NOUN
ftr-488	872	35	's	's	PART
ftr-488	872	36	warranty	warranty	NOUN
ftr-488	872	37	,	,	PUNCT
ftr-488	872	38	was	be	AUX
ftr-488	872	39	higher	high	ADJ
ftr-488	872	40	than	than	SCONJ
ftr-488	872	41	it	it	PRON
ftr-488	872	42	otherwise	otherwise	ADV
ftr-488	872	43	would	would	AUX
ftr-488	872	44	have	have	AUX
ftr-488	872	45	been	be	AUX
ftr-488	872	46	.	.	PUNCT
ftr-488	873	1	it	it	PRON
ftr-488	873	2	is	be	AUX
ftr-488	873	3	immaterial	immaterial	ADJ
ftr-488	873	4	that	that	SCONJ
ftr-488	873	5	the	the	DET
ftr-488	873	6	vendor	vendor	NOUN
ftr-488	873	7	's	's	PART
ftr-488	873	8	costs	cost	NOUN
ftr-488	873	9	with	with	ADP
ftr-488	873	10	respect	respect	NOUN
ftr-488	873	11	to	to	ADP
ftr-488	873	12	a	a	DET
ftr-488	873	13	particular	particular	ADJ
ftr-488	873	14	buyer	buyer	NOUN
ftr-488	873	15	may	may	AUX
ftr-488	873	16	exceed	exceed	VERB
ftr-488	873	17	the	the	DET
ftr-488	873	18	price	price	NOUN
ftr-488	873	19	paid	pay	VERB
ftr-488	873	20	.	.	PUNCT
ftr-488	874	1	in	in	ADP
ftr-488	874	2	the	the	DET
ftr-488	874	3	case	case	NOUN
ftr-488	874	4	of	of	ADP
ftr-488	874	5	payment	payment	NOUN
ftr-488	874	6	of	of	ADP
ftr-488	874	7	liability	liability	NOUN
ftr-488	874	8	by	by	ADP
ftr-488	874	9	an	an	DET
ftr-488	874	10	insurance	insurance	NOUN
ftr-488	874	11	company	company	NOUN
ftr-488	874	12	,	,	PUNCT
ftr-488	874	13	one	one	NUM
ftr-488	874	14	of	of	ADP
ftr-488	874	15	the	the	DET
ftr-488	874	16	costs	cost	NOUN
ftr-488	874	17	of	of	ADP
ftr-488	874	18	operating	operate	VERB
ftr-488	874	19	an	an	DET
ftr-488	874	20	automobile	automobile	NOUN
ftr-488	874	21	,	,	PUNCT
ftr-488	874	22	the	the	DET
ftr-488	874	23	potential	potential	ADJ
ftr-488	874	24	liability	liability	NOUN
ftr-488	874	25	to	to	ADP
ftr-488	874	26	injured	injure	VERB
ftr-488	874	27	parties	party	NOUN
ftr-488	874	28	,	,	PUNCT
ftr-488	874	29	has	have	AUX
ftr-488	874	30	been	be	AUX
ftr-488	874	31	"	"	PUNCT
ftr-488	874	32	purchased	purchase	VERB
ftr-488	874	33	"	"	PUNCT
ftr-488	874	34	at	at	ADP
ftr-488	874	35	a	a	DET
ftr-488	874	36	fixed	fix	VERB
ftr-488	874	37	price	price	NOUN
ftr-488	874	38	.	.	PUNCT
ftr-488	875	1	that	that	DET
ftr-488	875	2	price	price	NOUN
ftr-488	875	3	has	have	AUX
ftr-488	875	4	not	not	PART
ftr-488	875	5	changed	change	VERB
ftr-488	875	6	nor	nor	CCONJ
ftr-488	875	7	can	can	AUX
ftr-488	875	8	the	the	DET
ftr-488	875	9	money	money	NOUN
ftr-488	875	10	be	be	AUX
ftr-488	875	11	used	use	VERB
ftr-488	875	12	for	for	ADP
ftr-488	875	13	any	any	DET
ftr-488	875	14	other	other	ADJ
ftr-488	875	15	purpose	purpose	NOUN
ftr-488	875	16	.	.	PUNCT
ftr-488	876	1	the	the	DET
ftr-488	876	2	insurance	insurance	NOUN
ftr-488	876	3	company	company	NOUN
ftr-488	876	4	pays	pay	VERB
ftr-488	876	5	the	the	DET
ftr-488	876	6	injured	injured	ADJ
ftr-488	876	7	party	party	NOUN
ftr-488	876	8	directly	directly	ADV
ftr-488	876	9	.	.	PUNCT
ftr-488	877	1	the	the	DET
ftr-488	877	2	analysis	analysis	NOUN
ftr-488	877	3	is	be	AUX
ftr-488	877	4	more	more	ADV
ftr-488	877	5	strained	strained	ADJ
ftr-488	877	6	in	in	ADP
ftr-488	877	7	the	the	DET
ftr-488	877	8	case	case	NOUN
ftr-488	877	9	of	of	ADP
ftr-488	877	10	a	a	DET
ftr-488	877	11	charter	charter	NOUN
ftr-488	877	12	flyer	flyer	NOUN
ftr-488	877	13	,	,	PUNCT
ftr-488	877	14	who	who	PRON
ftr-488	877	15	is	be	AUX
ftr-488	877	16	stranded	strand	VERB
ftr-488	877	17	in	in	ADP
ftr-488	877	18	europe	europe	PROPN
ftr-488	877	19	because	because	SCONJ
ftr-488	877	20	she	she	PRON
ftr-488	877	21	is	be	AUX
ftr-488	877	22	unable	unable	ADJ
ftr-488	877	23	to	to	PART
ftr-488	877	24	make	make	VERB
ftr-488	877	25	her	her	PRON
ftr-488	877	26	return	return	NOUN
ftr-488	877	27	flight	flight	NOUN
ftr-488	877	28	.	.	PUNCT
ftr-488	878	1	her	her	PRON
ftr-488	878	2	insurance	insurance	NOUN
ftr-488	878	3	may	may	AUX
ftr-488	878	4	provide	provide	VERB
ftr-488	878	5	her	she	PRON
ftr-488	878	6	with	with	ADP
ftr-488	878	7	cash	cash	NOUN
ftr-488	878	8	in	in	ADP
ftr-488	878	9	lieu	lieu	NOUN
ftr-488	878	10	of	of	ADP
ftr-488	878	11	a	a	DET
ftr-488	878	12	return	return	NOUN
ftr-488	878	13	ticket	ticket	NOUN
ftr-488	878	14	.	.	PUNCT
ftr-488	879	1	although	although	SCONJ
ftr-488	879	2	she	she	PRON
ftr-488	879	3	receives	receive	VERB
ftr-488	879	4	cash	cash	NOUN
ftr-488	879	5	,	,	PUNCT
ftr-488	879	6	she	she	PRON
ftr-488	879	7	is	be	AUX
ftr-488	879	8	likely	likely	ADJ
ftr-488	879	9	to	to	PART
ftr-488	879	10	have	have	VERB
ftr-488	879	11	little	little	ADJ
ftr-488	879	12	discretion	discretion	NOUN
ftr-488	879	13	in	in	ADP
ftr-488	879	14	how	how	SCONJ
ftr-488	879	15	to	to	PART
ftr-488	879	16	use	use	VERB
ftr-488	879	17	it	it	PRON
ftr-488	879	18	.	.	PUNCT
ftr-488	880	1	in	in	ADP
ftr-488	880	2	any	any	DET
ftr-488	880	3	event	event	NOUN
ftr-488	880	4	,	,	PUNCT
ftr-488	880	5	this	this	DET
ftr-488	880	6	approach	approach	NOUN
ftr-488	880	7	would	would	AUX
ftr-488	880	8	not	not	PART
ftr-488	880	9	explain	explain	VERB
ftr-488	880	10	all	all	DET
ftr-488	880	11	situations	situation	NOUN
ftr-488	880	12	.	.	PUNCT
ftr-488	881	1	if	if	SCONJ
ftr-488	881	2	,	,	PUNCT
ftr-488	881	3	when	when	SCONJ
ftr-488	881	4	it	it	PRON
ftr-488	881	5	rains	rain	VERB
ftr-488	881	6	,	,	PUNCT
ftr-488	881	7	the	the	DET
ftr-488	881	8	vacationer	vacationer	NOUN
ftr-488	881	9	gets	get	VERB
ftr-488	881	10	her	her	PRON
ftr-488	881	11	money	money	NOUN
ftr-488	881	12	back	back	ADV
ftr-488	881	13	from	from	ADP
ftr-488	881	14	the	the	DET
ftr-488	881	15	resort	resort	NOUN
ftr-488	881	16	rather	rather	ADV
ftr-488	881	17	than	than	ADP
ftr-488	881	18	an	an	DET
ftr-488	881	19	additional	additional	ADJ
ftr-488	881	20	week	week	NOUN
ftr-488	881	21	,	,	PUNCT
ftr-488	881	22	she	she	PRON
ftr-488	881	23	clearly	clearly	ADV
ftr-488	881	24	has	have	VERB
ftr-488	881	25	money	money	NOUN
ftr-488	881	26	which	which	PRON
ftr-488	881	27	could	could	AUX
ftr-488	881	28	be	be	AUX
ftr-488	881	29	used	use	VERB
ftr-488	881	30	for	for	ADP
ftr-488	881	31	other	other	ADJ
ftr-488	881	32	pursuits	pursuit	NOUN
ftr-488	881	33	,	,	PUNCT
ftr-488	881	34	as	as	SCONJ
ftr-488	881	35	does	do	VERB
ftr-488	881	36	the	the	DET
ftr-488	881	37	driver	driver	NOUN
ftr-488	881	38	who	who	PRON
ftr-488	881	39	recovers	recover	VERB
ftr-488	881	40	when	when	SCONJ
ftr-488	881	41	an	an	DET
ftr-488	881	42	automobile	automobile	NOUN
ftr-488	881	43	is	be	AUX
ftr-488	881	44	destroyed	destroy	VERB
ftr-488	881	45	by	by	ADP
ftr-488	881	46	a	a	DET
ftr-488	881	47	collision	collision	NOUN
ftr-488	881	48	.	.	PUNCT
ftr-488	882	1	while	while	SCONJ
ftr-488	882	2	in	in	ADP
ftr-488	882	3	these	these	DET
ftr-488	882	4	cases	case	NOUN
ftr-488	882	5	there	there	ADV
ftr-488	882	6	may	may	AUX
ftr-488	882	7	be	be	AUX
ftr-488	882	8	said	say	VERB
ftr-488	882	9	to	to	PART
ftr-488	882	10	be	be	AUX
ftr-488	882	11	basis	basis	NOUN
ftr-488	882	12	equal	equal	ADJ
ftr-488	882	13	to	to	ADP
ftr-488	882	14	the	the	DET
ftr-488	882	15	amount	amount	NOUN
ftr-488	882	16	of	of	ADP
ftr-488	882	17	the	the	DET
ftr-488	882	18	recovery	recovery	NOUN
ftr-488	882	19	,	,	PUNCT
ftr-488	882	20	exemption	exemption	NOUN
ftr-488	882	21	can	can	AUX
ftr-488	882	22	not	not	PART
ftr-488	882	23	be	be	AUX
ftr-488	882	24	explained	explain	VERB
ftr-488	882	25	on	on	ADP
ftr-488	882	26	the	the	DET
ftr-488	882	27	grounds	ground	NOUN
ftr-488	882	28	that	that	SCONJ
ftr-488	882	29	the	the	DET
ftr-488	882	30	consumption	consumption	NOUN
ftr-488	882	31	choice	choice	NOUN
ftr-488	882	32	remains	remain	VERB
ftr-488	882	33	unchangeable	unchangeable	ADJ
ftr-488	882	34	.	.	PUNCT
ftr-488	883	1	in	in	ADP
ftr-488	883	2	other	other	ADJ
ftr-488	883	3	situations	situation	NOUN
ftr-488	883	4	the	the	DET
ftr-488	883	5	original	original	ADJ
ftr-488	883	6	form	form	NOUN
ftr-488	883	7	of	of	ADP
ftr-488	883	8	consumption	consumption	NOUN
ftr-488	883	9	can	can	AUX
ftr-488	883	10	not	not	PART
ftr-488	883	11	be	be	AUX
ftr-488	883	12	maintained	maintain	VERB
ftr-488	883	13	.	.	PUNCT
ftr-488	884	1	an	an	DET
ftr-488	884	2	individual	individual	NOUN
ftr-488	884	3	whose	whose	DET
ftr-488	884	4	privacy	privacy	NOUN
ftr-488	884	5	is	be	AUX
ftr-488	884	6	violated	violate	VERB
ftr-488	884	7	is	be	AUX
ftr-488	884	8	reimbursed	reimburse	VERB
ftr-488	884	9	in	in	ADP
ftr-488	884	10	dollars	dollar	NOUN
ftr-488	884	11	rather	rather	ADV
ftr-488	884	12	than	than	ADP
ftr-488	884	13	in	in	ADP
ftr-488	884	14	restored	restore	VERB
ftr-488	884	15	privacy	privacy	NOUN
ftr-488	884	16	.	.	PUNCT
ftr-488	885	1	in	in	ADP
ftr-488	885	2	the	the	DET
ftr-488	885	3	event	event	NOUN
ftr-488	885	4	of	of	ADP
ftr-488	885	5	a	a	DET
ftr-488	885	6	fire	fire	NOUN
ftr-488	885	7	that	that	PRON
ftr-488	885	8	makes	make	VERB
ftr-488	885	9	a	a	DET
ftr-488	885	10	residence	residence	NOUN
ftr-488	885	11	unusable	unusable	ADJ
ftr-488	885	12	,	,	PUNCT
ftr-488	885	13	the	the	DET
ftr-488	885	14	insurer	insurer	NOUN
ftr-488	885	15	provides	provide	VERB
ftr-488	885	16	cash	cash	NOUN
ftr-488	885	17	to	to	PART
ftr-488	885	18	meet	meet	VERB
ftr-488	885	19	additional	additional	ADJ
ftr-488	885	20	expenses	expense	NOUN
ftr-488	885	21	incurred	incur	VERB
ftr-488	885	22	as	as	ADP
ftr-488	885	23	a	a	DET
ftr-488	885	24	result	result	NOUN
ftr-488	885	25	of	of	ADP
ftr-488	885	26	being	be	AUX
ftr-488	885	27	denied	deny	VERB
ftr-488	885	28	access	access	NOUN
ftr-488	885	29	to	to	ADP
ftr-488	885	30	the	the	DET
ftr-488	885	31	residence	residence	NOUN
ftr-488	885	32	.	.	PUNCT
ftr-488	886	1	the	the	DET
ftr-488	886	2	insured	insure	VERB
ftr-488	886	3	becomes	become	VERB
ftr-488	886	4	a	a	DET
ftr-488	886	5	renter	renter	NOUN
ftr-488	886	6	,	,	PUNCT
ftr-488	886	7	not	not	PART
ftr-488	886	8	a	a	DET
ftr-488	886	9	home	home	NOUN
ftr-488	886	10	owner	owner	NOUN
ftr-488	886	11	.	.	PUNCT
ftr-488	887	1	thus	thus	ADV
ftr-488	887	2	,	,	PUNCT
ftr-488	887	3	once	once	ADV
ftr-488	887	4	again	again	ADV
ftr-488	887	5	we	we	PRON
ftr-488	887	6	have	have	VERB
ftr-488	887	7	an	an	DET
ftr-488	887	8	incomplete	incomplete	ADJ
ftr-488	887	9	theory	theory	NOUN
ftr-488	887	10	for	for	ADP
ftr-488	887	11	exemption	exemption	NOUN
ftr-488	887	12	of	of	ADP
ftr-488	887	13	recoveries	recovery	NOUN
ftr-488	887	14	.	.	PUNCT
ftr-488	888	1	c.	c.	NOUN
ftr-488	888	2	deduction	deduction	NOUN
ftr-488	888	3	for	for	ADP
ftr-488	888	4	insurance	insurance	NOUN
ftr-488	888	5	premiums	premium	NOUN
ftr-488	888	6	there	there	ADV
ftr-488	888	7	may	may	AUX
ftr-488	888	8	be	be	AUX
ftr-488	888	9	another	another	DET
ftr-488	888	10	way	way	NOUN
ftr-488	888	11	to	to	PART
ftr-488	888	12	explain	explain	VERB
ftr-488	888	13	exclusion	exclusion	NOUN
ftr-488	888	14	for	for	ADP
ftr-488	888	15	certain	certain	ADJ
ftr-488	888	16	recoveries	recovery	NOUN
ftr-488	888	17	.	.	PUNCT
ftr-488	889	1	it	it	PRON
ftr-488	889	2	is	be	AUX
ftr-488	889	3	arguable	arguable	ADJ
ftr-488	889	4	that	that	SCONJ
ftr-488	889	5	if	if	SCONJ
ftr-488	889	6	insurance	insurance	NOUN
ftr-488	889	7	or	or	CCONJ
ftr-488	889	8	warranty	warranty	NOUN
ftr-488	889	9	proceeds	proceed	NOUN
ftr-488	889	10	are	be	AUX
ftr-488	889	11	properly	properly	ADV
ftr-488	889	12	taxable	taxable	ADJ
ftr-488	889	13	,	,	PUNCT
ftr-488	889	14	the	the	DET
ftr-488	889	15	premium	premium	NOUN
ftr-488	889	16	or	or	CCONJ
ftr-488	889	17	cost	cost	NOUN
ftr-488	889	18	should	should	AUX
ftr-488	889	19	be	be	AUX
ftr-488	889	20	deductible	deductible	ADJ
ftr-488	889	21	.	.	PUNCT
ftr-488	890	1	taking	take	VERB
ftr-488	890	2	account	account	NOUN
ftr-488	890	3	of	of	ADP
ftr-488	890	4	neither	neither	PRON
ftr-488	890	5	is	be	AUX
ftr-488	890	6	simpler	simple	ADJ
ftr-488	890	7	,	,	PUNCT
ftr-488	890	8	19921	19921	NUM
ftr-488	890	9	florida	florida	PROPN
ftr-488	890	10	tax	tax	NOUN
ftr-488	890	11	review	review	NOUN
ftr-488	890	12	in	in	ADP
ftr-488	890	13	part	part	NOUN
ftr-488	890	14	,	,	PUNCT
ftr-488	890	15	because	because	SCONJ
ftr-488	890	16	it	it	PRON
ftr-488	890	17	alleviates	alleviate	VERB
ftr-488	890	18	the	the	DET
ftr-488	890	19	need	need	NOUN
ftr-488	890	20	for	for	ADP
ftr-488	890	21	additional	additional	ADJ
ftr-488	890	22	insurance	insurance	NOUN
ftr-488	890	23	to	to	PART
ftr-488	890	24	cover	cover	VERB
ftr-488	890	25	the	the	DET
ftr-488	890	26	tax	tax	NOUN
ftr-488	890	27	liability	liability	NOUN
ftr-488	890	28	.	.	PUNCT
ftr-488	891	1	30	30	NUM
ftr-488	892	1	it	it	PRON
ftr-488	892	2	is	be	AUX
ftr-488	892	3	also	also	ADV
ftr-488	892	4	revenue	revenue	NOUN
ftr-488	892	5	neutral	neutral	ADJ
ftr-488	892	6	if	if	SCONJ
ftr-488	892	7	we	we	PRON
ftr-488	892	8	can	can	AUX
ftr-488	892	9	assume	assume	VERB
ftr-488	892	10	similar	similar	ADJ
ftr-488	892	11	marginal	marginal	ADJ
ftr-488	892	12	rates	rate	NOUN
ftr-488	892	13	would	would	AUX
ftr-488	892	14	apply	apply	VERB
ftr-488	892	15	to	to	ADP
ftr-488	892	16	deduction	deduction	NOUN
ftr-488	892	17	of	of	ADP
ftr-488	892	18	premiums	premium	NOUN
ftr-488	892	19	and	and	CCONJ
ftr-488	892	20	taxation	taxation	NOUN
ftr-488	892	21	of	of	ADP
ftr-488	892	22	proceeds	proceed	NOUN
ftr-488	892	23	.	.	PUNCT
ftr-488	893	1	the	the	DET
ftr-488	893	2	premise	premise	NOUN
ftr-488	893	3	is	be	AUX
ftr-488	893	4	that	that	SCONJ
ftr-488	893	5	if	if	SCONJ
ftr-488	893	6	the	the	DET
ftr-488	893	7	value	value	NOUN
ftr-488	893	8	of	of	ADP
ftr-488	893	9	insurance	insurance	NOUN
ftr-488	893	10	must	must	AUX
ftr-488	893	11	be	be	AUX
ftr-488	893	12	measured	measure	VERB
ftr-488	893	13	ex	ex	PRON
ftr-488	893	14	post	post	NOUN
ftr-488	893	15	to	to	PART
ftr-488	893	16	produce	produce	VERB
ftr-488	893	17	gain	gain	NOUN
ftr-488	893	18	to	to	ADP
ftr-488	893	19	those	those	PRON
ftr-488	893	20	that	that	PRON
ftr-488	893	21	recover	recover	VERB
ftr-488	893	22	,	,	PUNCT
ftr-488	893	23	the	the	DET
ftr-488	893	24	value	value	NOUN
ftr-488	893	25	would	would	AUX
ftr-488	893	26	have	have	VERB
ftr-488	893	27	to	to	PART
ftr-488	893	28	be	be	AUX
ftr-488	893	29	similarly	similarly	ADV
ftr-488	893	30	measured	measure	VERB
ftr-488	893	31	for	for	ADP
ftr-488	893	32	those	those	PRON
ftr-488	893	33	that	that	PRON
ftr-488	893	34	do	do	AUX
ftr-488	893	35	not	not	PART
ftr-488	893	36	suffer	suffer	VERB
ftr-488	893	37	a	a	DET
ftr-488	893	38	loss	loss	NOUN
ftr-488	893	39	.	.	PUNCT
ftr-488	894	1	if	if	SCONJ
ftr-488	894	2	the	the	DET
ftr-488	894	3	value	value	NOUN
ftr-488	894	4	in	in	ADP
ftr-488	894	5	the	the	DET
ftr-488	894	6	latter	latter	ADJ
ftr-488	894	7	case	case	NOUN
ftr-488	894	8	is	be	AUX
ftr-488	894	9	zero	zero	NUM
ftr-488	894	10	,	,	PUNCT
ftr-488	894	11	131	131	NUM
ftr-488	894	12	there	there	PRON
ftr-488	894	13	would	would	AUX
ftr-488	894	14	be	be	AUX
ftr-488	894	15	a	a	DET
ftr-488	894	16	loss	loss	NOUN
ftr-488	894	17	.	.	PUNCT
ftr-488	895	1	if	if	SCONJ
ftr-488	895	2	this	this	DET
ftr-488	895	3	loss	loss	NOUN
ftr-488	895	4	is	be	AUX
ftr-488	895	5	deductible	deductible	ADJ
ftr-488	895	6	,	,	PUNCT
ftr-488	895	7	the	the	DET
ftr-488	895	8	insured	insure	VERB
ftr-488	895	9	,	,	PUNCT
ftr-488	895	10	except	except	SCONJ
ftr-488	895	11	for	for	ADP
ftr-488	895	12	the	the	DET
ftr-488	895	13	impact	impact	NOUN
ftr-488	895	14	of	of	ADP
ftr-488	895	15	progressive	progressive	ADJ
ftr-488	895	16	rates	rate	NOUN
ftr-488	895	17	,	,	PUNCT
ftr-488	895	18	could	could	AUX
ftr-488	895	19	,	,	PUNCT
ftr-488	895	20	at	at	ADP
ftr-488	895	21	the	the	DET
ftr-488	895	22	same	same	ADJ
ftr-488	895	23	net	net	ADJ
ftr-488	895	24	cost	cost	NOUN
ftr-488	895	25	,	,	PUNCT
ftr-488	895	26	provide	provide	VERB
ftr-488	895	27	additional	additional	ADJ
ftr-488	895	28	insurance	insurance	NOUN
ftr-488	895	29	to	to	PART
ftr-488	895	30	cover	cover	VERB
ftr-488	895	31	the	the	DET
ftr-488	895	32	tax	tax	NOUN
ftr-488	895	33	liability	liability	NOUN
ftr-488	895	34	on	on	ADP
ftr-488	895	35	the	the	DET
ftr-488	895	36	recovery	recovery	NOUN
ftr-488	895	37	.	.	PUNCT
ftr-488	896	1	for	for	ADP
ftr-488	896	2	example	example	NOUN
ftr-488	896	3	,	,	PUNCT
ftr-488	896	4	assume	assume	VERB
ftr-488	896	5	an	an	DET
ftr-488	896	6	individual	individual	NOUN
ftr-488	896	7	could	could	AUX
ftr-488	896	8	purchase	purchase	VERB
ftr-488	896	9	$	$	SYM
ftr-488	896	10	100	100	NUM
ftr-488	896	11	of	of	ADP
ftr-488	896	12	insurance	insurance	NOUN
ftr-488	896	13	for	for	ADP
ftr-488	896	14	$	$	SYM
ftr-488	896	15	1	1	NUM
ftr-488	896	16	to	to	PART
ftr-488	896	17	protect	protect	VERB
ftr-488	896	18	against	against	ADP
ftr-488	896	19	a	a	DET
ftr-488	896	20	potential	potential	ADJ
ftr-488	896	21	$	$	SYM
ftr-488	896	22	100	100	NUM
ftr-488	896	23	loss	loss	NOUN
ftr-488	896	24	.	.	PUNCT
ftr-488	897	1	if	if	SCONJ
ftr-488	897	2	the	the	DET
ftr-488	897	3	proceeds	proceed	NOUN
ftr-488	897	4	were	be	AUX
ftr-488	897	5	taxable	taxable	ADJ
ftr-488	897	6	,	,	PUNCT
ftr-488	897	7	at	at	ADP
ftr-488	897	8	a	a	DET
ftr-488	897	9	28	28	NUM
ftr-488	897	10	%	%	NOUN
ftr-488	897	11	marginal	marginal	ADJ
ftr-488	897	12	rate	rate	NOUN
ftr-488	897	13	,	,	PUNCT
ftr-488	897	14	he	he	PRON
ftr-488	897	15	would	would	AUX
ftr-488	897	16	need	need	VERB
ftr-488	897	17	$	$	SYM
ftr-488	897	18	138.80	138.80	NUM
ftr-488	897	19	in	in	ADP
ftr-488	897	20	insurance	insurance	NOUN
ftr-488	897	21	to	to	PART
ftr-488	897	22	have	have	VERB
ftr-488	897	23	enough	enough	ADJ
ftr-488	897	24	left	leave	VERB
ftr-488	897	25	after	after	ADP
ftr-488	897	26	tax	tax	NOUN
ftr-488	897	27	to	to	PART
ftr-488	897	28	cover	cover	VERB
ftr-488	897	29	the	the	DET
ftr-488	897	30	loss	loss	NOUN
ftr-488	897	31	,	,	PUNCT
ftr-488	897	32	but	but	CCONJ
ftr-488	897	33	this	this	PRON
ftr-488	897	34	would	would	AUX
ftr-488	897	35	still	still	ADV
ftr-488	897	36	only	only	ADV
ftr-488	897	37	cost	cost	VERB
ftr-488	897	38	$	$	SYM
ftr-488	897	39	1	1	NUM
ftr-488	897	40	if	if	SCONJ
ftr-488	897	41	the	the	DET
ftr-488	897	42	premium	premium	NOUN
ftr-488	897	43	(	(	PUNCT
ftr-488	897	44	$	$	SYM
ftr-488	897	45	1.39	1.39	NUM
ftr-488	897	46	)	)	PUNCT
ftr-488	897	47	were	be	AUX
ftr-488	897	48	deductible	deductible	ADJ
ftr-488	897	49	.	.	PUNCT
ftr-488	898	1	the	the	DET
ftr-488	898	2	net	net	ADJ
ftr-488	898	3	cost	cost	NOUN
ftr-488	898	4	to	to	ADP
ftr-488	898	5	a	a	DET
ftr-488	898	6	person	person	NOUN
ftr-488	898	7	who	who	PRON
ftr-488	898	8	does	do	AUX
ftr-488	898	9	not	not	PART
ftr-488	898	10	suffer	suffer	VERB
ftr-488	898	11	the	the	DET
ftr-488	898	12	loss	loss	NOUN
ftr-488	898	13	would	would	AUX
ftr-488	898	14	be	be	AUX
ftr-488	898	15	$	$	SYM
ftr-488	898	16	1	1	NUM
ftr-488	898	17	whether	whether	SCONJ
ftr-488	898	18	one	one	NUM
ftr-488	898	19	adopted	adopt	VERB
ftr-488	898	20	the	the	DET
ftr-488	898	21	premium	premium	NOUN
ftr-488	898	22	(	(	PUNCT
ftr-488	898	23	$	$	SYM
ftr-488	898	24	1.39	1.39	NUM
ftr-488	898	25	)	)	PUNCT
ftr-488	898	26	deductible	deductible	ADJ
ftr-488	898	27	and	and	CCONJ
ftr-488	898	28	proceeds	proceed	VERB
ftr-488	898	29	taxable	taxable	ADJ
ftr-488	898	30	or	or	CCONJ
ftr-488	898	31	the	the	DET
ftr-488	898	32	premium	premium	NOUN
ftr-488	898	33	(	(	PUNCT
ftr-488	898	34	$	$	SYM
ftr-488	898	35	1.00	1.00	NUM
ftr-488	898	36	)	)	PUNCT
ftr-488	898	37	nondeductible	nondeductible	NOUN
ftr-488	898	38	and	and	CCONJ
ftr-488	898	39	the	the	DET
ftr-488	898	40	proceeds	proceed	NOUN
ftr-488	898	41	nontaxable	nontaxable	ADJ
ftr-488	898	42	approach	approach	NOUN
ftr-488	898	43	.	.	PUNCT
ftr-488	899	1	the	the	DET
ftr-488	899	2	identity	identity	NOUN
ftr-488	899	3	disappears	disappear	VERB
ftr-488	899	4	if	if	SCONJ
ftr-488	899	5	we	we	PRON
ftr-488	899	6	take	take	VERB
ftr-488	899	7	account	account	NOUN
ftr-488	899	8	of	of	ADP
ftr-488	899	9	the	the	DET
ftr-488	899	10	insurance	insurance	NOUN
ftr-488	899	11	company	company	NOUN
ftr-488	899	12	's	's	PART
ftr-488	899	13	expenses	expense	NOUN
ftr-488	899	14	,	,	PUNCT
ftr-488	899	15	investment	investment	NOUN
ftr-488	899	16	income	income	NOUN
ftr-488	899	17	'	'	PART
ftr-488	899	18	32	32	NUM
ftr-488	899	19	and	and	CCONJ
ftr-488	899	20	profit	profit	NOUN
ftr-488	899	21	or	or	CCONJ
ftr-488	899	22	loss	loss	NOUN
ftr-488	899	23	on	on	ADP
ftr-488	899	24	the	the	DET
ftr-488	899	25	transaction	transaction	NOUN
ftr-488	899	26	.	.	PUNCT
ftr-488	900	1	if	if	SCONJ
ftr-488	900	2	,	,	PUNCT
ftr-488	900	3	taking	take	VERB
ftr-488	900	4	these	these	DET
ftr-488	900	5	factors	factor	NOUN
ftr-488	900	6	into	into	ADP
ftr-488	900	7	account	account	NOUN
ftr-488	900	8	,	,	PUNCT
ftr-488	900	9	the	the	DET
ftr-488	900	10	payout	payout	NOUN
ftr-488	900	11	exceeds	exceed	VERB
ftr-488	900	12	the	the	DET
ftr-488	900	13	premiums	premium	NOUN
ftr-488	900	14	collected	collect	VERB
ftr-488	900	15	,	,	PUNCT
ftr-488	900	16	clearly	clearly	ADV
ftr-488	900	17	the	the	DET
ftr-488	900	18	revenue	revenue	NOUN
ftr-488	900	19	suffers	suffer	VERB
ftr-488	900	20	if	if	SCONJ
ftr-488	900	21	neither	neither	CCONJ
ftr-488	900	22	the	the	DET
ftr-488	900	23	premiums	premium	NOUN
ftr-488	900	24	nor	nor	CCONJ
ftr-488	900	25	the	the	DET
ftr-488	900	26	proceeds	proceed	NOUN
ftr-488	900	27	are	be	AUX
ftr-488	900	28	taken	take	VERB
ftr-488	900	29	into	into	ADP
ftr-488	900	30	account	account	NOUN
ftr-488	900	31	in	in	ADP
ftr-488	900	32	determining	determine	VERB
ftr-488	900	33	the	the	DET
ftr-488	900	34	insureds	insured	NOUN
ftr-488	900	35	'	'	PART
ftr-488	900	36	taxable	taxable	ADJ
ftr-488	900	37	income	income	NOUN
ftr-488	900	38	.	.	PUNCT
ftr-488	901	1	on	on	ADP
ftr-488	901	2	the	the	DET
ftr-488	901	3	other	other	ADJ
ftr-488	901	4	hand	hand	NOUN
ftr-488	901	5	,	,	PUNCT
ftr-488	901	6	it	it	PRON
ftr-488	901	7	is	be	AUX
ftr-488	901	8	much	much	ADV
ftr-488	901	9	more	more	ADV
ftr-488	901	10	likely	likely	ADJ
ftr-488	901	11	that	that	SCONJ
ftr-488	901	12	,	,	PUNCT
ftr-488	901	13	in	in	ADP
ftr-488	901	14	the	the	DET
ftr-488	901	15	long	long	ADJ
ftr-488	901	16	run	run	NOUN
ftr-488	901	17	,	,	PUNCT
ftr-488	901	18	premiums	premium	NOUN
ftr-488	901	19	will	will	AUX
ftr-488	901	20	exceed	exceed	VERB
ftr-488	901	21	the	the	DET
ftr-488	901	22	proceeds	proceed	NOUN
ftr-488	901	23	in	in	ADP
ftr-488	901	24	order	order	NOUN
ftr-488	901	25	to	to	PART
ftr-488	901	26	cover	cover	VERB
ftr-488	901	27	the	the	DET
ftr-488	901	28	insurance	insurance	NOUN
ftr-488	901	29	company	company	NOUN
ftr-488	901	30	's	's	PART
ftr-488	901	31	expenses	expense	NOUN
ftr-488	901	32	and	and	CCONJ
ftr-488	901	33	provide	provide	VERB
ftr-488	901	34	a	a	DET
ftr-488	901	35	profit	profit	NOUN
ftr-488	901	36	.	.	PUNCT
ftr-488	902	1	when	when	SCONJ
ftr-488	902	2	both	both	DET
ftr-488	902	3	gains	gain	NOUN
ftr-488	902	4	and	and	CCONJ
ftr-488	902	5	losses	loss	NOUN
ftr-488	902	6	are	be	AUX
ftr-488	902	7	excluded	exclude	VERB
ftr-488	902	8	,	,	PUNCT
ftr-488	902	9	this	this	DET
ftr-488	902	10	"	"	PUNCT
ftr-488	902	11	loading	loading	NOUN
ftr-488	902	12	charge	charge	NOUN
ftr-488	902	13	"	"	PUNCT
ftr-488	902	14	is	be	AUX
ftr-488	902	15	effectively	effectively	ADV
ftr-488	902	16	not	not	PART
ftr-488	902	17	deducted	deduct	VERB
ftr-488	902	18	by	by	ADP
ftr-488	902	19	the	the	DET
ftr-488	902	20	policy	policy	NOUN
ftr-488	902	21	holders	holder	NOUN
ftr-488	902	22	.	.	PUNCT
ftr-488	903	1	this	this	DET
ftr-488	903	2	fact	fact	NOUN
ftr-488	903	3	,	,	PUNCT
ftr-488	903	4	as	as	ADV
ftr-488	903	5	well	well	ADV
ftr-488	903	6	as	as	ADP
ftr-488	903	7	the	the	DET
ftr-488	903	8	effect	effect	NOUN
ftr-488	903	9	of	of	ADP
ftr-488	903	10	a	a	DET
ftr-488	903	11	change	change	NOUN
ftr-488	903	12	in	in	ADP
ftr-488	903	13	tax	tax	NOUN
ftr-488	903	14	rates	rate	NOUN
ftr-488	903	15	,	,	PUNCT
ftr-488	903	16	indicates	indicate	VERB
ftr-488	903	17	that	that	SCONJ
ftr-488	903	18	there	there	PRON
ftr-488	903	19	would	would	AUX
ftr-488	903	20	not	not	PART
ftr-488	903	21	necessarily	necessarily	ADV
ftr-488	903	22	be	be	AUX
ftr-488	903	23	an	an	DET
ftr-488	903	24	identity	identity	NOUN
ftr-488	903	25	between	between	ADP
ftr-488	903	26	the	the	DET
ftr-488	903	27	two	two	NUM
ftr-488	903	28	approaches	approach	NOUN
ftr-488	903	29	considered	consider	VERB
ftr-488	903	30	in	in	ADP
ftr-488	903	31	this	this	DET
ftr-488	903	32	section	section	NOUN
ftr-488	903	33	.	.	PUNCT
ftr-488	904	1	this	this	PRON
ftr-488	904	2	makes	make	VERB
ftr-488	904	3	it	it	PRON
ftr-488	904	4	necessary	necessary	ADJ
ftr-488	904	5	to	to	PART
ftr-488	904	6	consider	consider	VERB
ftr-488	904	7	further	far	ADV
ftr-488	904	8	which	which	DET
ftr-488	904	9	approach	approach	NOUN
ftr-488	904	10	is	be	AUX
ftr-488	904	11	more	more	ADV
ftr-488	904	12	appropriate	appropriate	ADJ
ftr-488	904	13	.	.	PUNCT
ftr-488	905	1	to	to	ADP
ftr-488	905	2	the	the	DET
ftr-488	905	3	extent	extent	NOUN
ftr-488	905	4	progressive	progressive	ADJ
ftr-488	905	5	rates	rate	NOUN
ftr-488	905	6	are	be	AUX
ftr-488	905	7	intended	intend	VERB
ftr-488	905	8	to	to	PART
ftr-488	905	9	reflect	reflect	VERB
ftr-488	905	10	greater	great	ADJ
ftr-488	905	11	ability	ability	NOUN
ftr-488	905	12	to	to	PART
ftr-488	905	13	pay	pay	VERB
ftr-488	905	14	,	,	PUNCT
ftr-488	905	15	they	they	PRON
ftr-488	905	16	would	would	AUX
ftr-488	905	17	seem	seem	VERB
ftr-488	905	18	to	to	PART
ftr-488	905	19	be	be	AUX
ftr-488	905	20	misapplied	misapply	VERB
ftr-488	905	21	to	to	PART
ftr-488	905	22	loss	loss	VERB
ftr-488	905	23	recoveries	recovery	NOUN
ftr-488	905	24	which	which	PRON
ftr-488	905	25	replace	replace	VERB
ftr-488	905	26	other	other	ADJ
ftr-488	905	27	expenditures	expenditure	NOUN
ftr-488	905	28	.	.	PUNCT
ftr-488	906	1	moreover	moreover	ADV
ftr-488	906	2	,	,	PUNCT
ftr-488	906	3	it	it	PRON
ftr-488	906	4	would	would	AUX
ftr-488	906	5	be	be	AUX
ftr-488	906	6	burdensome	burdensome	ADJ
ftr-488	906	7	if	if	SCONJ
ftr-488	906	8	taxpayers	taxpayer	NOUN
ftr-488	906	9	had	have	VERB
ftr-488	906	10	to	to	PART
ftr-488	906	11	predict	predict	VERB
ftr-488	906	12	the	the	DET
ftr-488	906	13	applicable	applicable	ADJ
ftr-488	906	14	tax	tax	NOUN
ftr-488	906	15	rate	rate	NOUN
ftr-488	906	16	in	in	ADP
ftr-488	906	17	order	order	NOUN
ftr-488	906	18	to	to	PART
ftr-488	906	19	determine	determine	VERB
ftr-488	906	20	the	the	DET
ftr-488	906	21	adequacy	adequacy	NOUN
ftr-488	906	22	of	of	ADP
ftr-488	906	23	insurance	insurance	NOUN
ftr-488	906	24	.	.	PUNCT
ftr-488	907	1	professor	professor	NOUN
ftr-488	907	2	kaplow	kaplow	NOUN
ftr-488	907	3	has	have	AUX
ftr-488	907	4	also	also	ADV
ftr-488	907	5	noted	note	VERB
ftr-488	907	6	a	a	DET
ftr-488	907	7	potential	potential	NOUN
ftr-488	907	8	for	for	ADP
ftr-488	907	9	serious	serious	ADJ
ftr-488	907	10	moral	moral	ADJ
ftr-488	907	11	hazard	hazard	NOUN
ftr-488	907	12	130	130	NUM
ftr-488	907	13	.	.	PUNCT
ftr-488	908	1	kaplow	kaplow	PROPN
ftr-488	908	2	,	,	PUNCT
ftr-488	908	3	supra	supra	PROPN
ftr-488	908	4	note	note	PROPN
ftr-488	908	5	36	36	NUM
ftr-488	908	6	,	,	PUNCT
ftr-488	908	7	at	at	ADP
ftr-488	908	8	1501	1501	NUM
ftr-488	908	9	.	.	PUNCT
ftr-488	909	1	131	131	NUM
ftr-488	909	2	.	.	PUNCT
ftr-488	910	1	this	this	DET
ftr-488	910	2	assumption	assumption	NOUN
ftr-488	910	3	is	be	AUX
ftr-488	910	4	questionable	questionable	ADJ
ftr-488	910	5	.	.	PUNCT
ftr-488	911	1	see	see	VERB
ftr-488	911	2	infra	infra	NOUN
ftr-488	911	3	p.	p.	NOUN
ftr-488	911	4	37	37	NUM
ftr-488	911	5	.	.	PUNCT
ftr-488	912	1	132	132	NUM
ftr-488	912	2	.	.	PUNCT
ftr-488	913	1	the	the	DET
ftr-488	913	2	discussion	discussion	NOUN
ftr-488	913	3	generally	generally	ADV
ftr-488	913	4	assumes	assume	VERB
ftr-488	913	5	insurance	insurance	NOUN
ftr-488	913	6	against	against	ADP
ftr-488	913	7	a	a	DET
ftr-488	913	8	contingency	contingency	NOUN
ftr-488	913	9	which	which	PRON
ftr-488	913	10	will	will	AUX
ftr-488	913	11	or	or	CCONJ
ftr-488	913	12	will	will	AUX
ftr-488	913	13	not	not	PART
ftr-488	913	14	occur	occur	VERB
ftr-488	913	15	instantaneously	instantaneously	ADV
ftr-488	913	16	.	.	PUNCT
ftr-488	914	1	if	if	SCONJ
ftr-488	914	2	there	there	PRON
ftr-488	914	3	is	be	VERB
ftr-488	914	4	a	a	DET
ftr-488	914	5	delay	delay	NOUN
ftr-488	914	6	,	,	PUNCT
ftr-488	914	7	the	the	DET
ftr-488	914	8	insurer	insurer	NOUN
ftr-488	914	9	will	will	AUX
ftr-488	914	10	invest	invest	VERB
ftr-488	914	11	the	the	DET
ftr-488	914	12	premiums	premium	NOUN
ftr-488	914	13	and	and	CCONJ
ftr-488	914	14	earn	earn	VERB
ftr-488	914	15	investment	investment	NOUN
ftr-488	914	16	income	income	NOUN
ftr-488	914	17	.	.	PUNCT
ftr-488	915	1	ideally	ideally	ADV
ftr-488	915	2	this	this	DET
ftr-488	915	3	investment	investment	NOUN
ftr-488	915	4	income	income	NOUN
ftr-488	915	5	should	should	AUX
ftr-488	915	6	be	be	AUX
ftr-488	915	7	taxed	tax	VERB
ftr-488	915	8	to	to	ADP
ftr-488	915	9	the	the	DET
ftr-488	915	10	insured	insure	VERB
ftr-488	915	11	.	.	PUNCT
ftr-488	916	1	see	see	VERB
ftr-488	916	2	generally	generally	ADV
ftr-488	916	3	daniel	daniel	PROPN
ftr-488	916	4	i.	i.	PROPN
ftr-488	916	5	halperin	halperin	PROPN
ftr-488	916	6	,	,	PUNCT
ftr-488	916	7	interest	interest	NOUN
ftr-488	916	8	in	in	ADP
ftr-488	916	9	disguise	disguise	NOUN
ftr-488	916	10	:	:	PUNCT
ftr-488	916	11	taxing	tax	VERB
ftr-488	916	12	the	the	DET
ftr-488	916	13	time	time	NOUN
ftr-488	916	14	value	value	NOUN
ftr-488	916	15	of	of	ADP
ftr-488	916	16	money	money	NOUN
ftr-488	916	17	,	,	PUNCT
ftr-488	916	18	95	95	NUM
ftr-488	916	19	yale	yale	PROPN
ftr-488	916	20	l.j	l.j	PROPN
ftr-488	916	21	.	.	PROPN
ftr-488	916	22	506	506	NUM
ftr-488	916	23	(	(	PUNCT
ftr-488	916	24	1986	1986	NUM
ftr-488	916	25	)	)	PUNCT
ftr-488	916	26	.	.	PUNCT
ftr-488	917	1	this	this	DET
ftr-488	917	2	matter	matter	NOUN
ftr-488	917	3	will	will	AUX
ftr-488	917	4	not	not	PART
ftr-488	917	5	be	be	AUX
ftr-488	917	6	pursued	pursue	VERB
ftr-488	917	7	further	far	ADV
ftr-488	917	8	in	in	ADP
ftr-488	917	9	this	this	DET
ftr-488	917	10	article	article	NOUN
ftr-488	917	11	.	.	PUNCT
ftr-488	918	1	[	[	X
ftr-488	918	2	vol	vol	NOUN
ftr-488	918	3	1:1	1:1	NUM
ftr-488	918	4	valuing	value	VERB
ftr-488	918	5	personal	personal	ADJ
ftr-488	918	6	conslinption	conslinption	NOUN
ftr-488	918	7	if	if	SCONJ
ftr-488	918	8	a	a	DET
ftr-488	918	9	drop	drop	NOUN
ftr-488	918	10	in	in	ADP
ftr-488	918	11	marginal	marginal	ADJ
ftr-488	918	12	rates	rate	NOUN
ftr-488	918	13	caused	cause	VERB
ftr-488	918	14	a	a	DET
ftr-488	918	15	taxpayer	taxpayer	NOUN
ftr-488	918	16	to	to	PART
ftr-488	918	17	be	be	AUX
ftr-488	918	18	over	over	ADV
ftr-488	918	19	-	-	PUNCT
ftr-488	918	20	insured	insure	VERB
ftr-488	918	21	.	.	PUNCT
ftr-488	919	1	33	33	NUM
ftr-488	919	2	this	this	PRON
ftr-488	919	3	may	may	AUX
ftr-488	919	4	suggest	suggest	VERB
ftr-488	919	5	that	that	SCONJ
ftr-488	919	6	even	even	ADV
ftr-488	919	7	if	if	SCONJ
ftr-488	919	8	it	it	PRON
ftr-488	919	9	were	be	AUX
ftr-488	919	10	theoretically	theoretically	ADV
ftr-488	919	11	more	more	ADV
ftr-488	919	12	correct	correct	ADJ
ftr-488	919	13	to	to	PART
ftr-488	919	14	allow	allow	VERB
ftr-488	919	15	a	a	DET
ftr-488	919	16	deduction	deduction	NOUN
ftr-488	919	17	for	for	ADP
ftr-488	919	18	premiums	premium	NOUN
ftr-488	919	19	and	and	CCONJ
ftr-488	919	20	impose	impose	VERB
ftr-488	919	21	a	a	DET
ftr-488	919	22	tax	tax	NOUN
ftr-488	919	23	on	on	ADP
ftr-488	919	24	recoveries	recovery	NOUN
ftr-488	919	25	,	,	PUNCT
ftr-488	919	26	it	it	PRON
ftr-488	919	27	could	could	AUX
ftr-488	919	28	be	be	AUX
ftr-488	919	29	better	well	ADJ
ftr-488	919	30	to	to	PART
ftr-488	919	31	do	do	VERB
ftr-488	919	32	neither	neither	PRON
ftr-488	919	33	.	.	PUNCT
ftr-488	920	1	moreover	moreover	ADV
ftr-488	920	2	,	,	PUNCT
ftr-488	920	3	the	the	DET
ftr-488	920	4	latter	latter	ADJ
ftr-488	920	5	approach	approach	NOUN
ftr-488	920	6	may	may	AUX
ftr-488	920	7	in	in	ADP
ftr-488	920	8	fact	fact	NOUN
ftr-488	920	9	be	be	AUX
ftr-488	920	10	more	more	ADV
ftr-488	920	11	appropriate	appropriate	ADJ
ftr-488	920	12	.	.	PUNCT
ftr-488	921	1	as	as	SCONJ
ftr-488	921	2	noted	note	VERB
ftr-488	921	3	above	above	ADV
ftr-488	921	4	,	,	PUNCT
ftr-488	921	5	exclusion	exclusion	NOUN
ftr-488	921	6	of	of	ADP
ftr-488	921	7	the	the	DET
ftr-488	921	8	proceeds	proceed	NOUN
ftr-488	921	9	is	be	AUX
ftr-488	921	10	not	not	PART
ftr-488	921	11	equivalent	equivalent	ADJ
ftr-488	921	12	to	to	ADP
ftr-488	921	13	a	a	DET
ftr-488	921	14	deduction	deduction	NOUN
ftr-488	921	15	for	for	ADP
ftr-488	921	16	the	the	DET
ftr-488	921	17	premiums	premium	NOUN
ftr-488	921	18	to	to	ADP
ftr-488	921	19	the	the	DET
ftr-488	921	20	extent	extent	NOUN
ftr-488	921	21	that	that	SCONJ
ftr-488	921	22	the	the	DET
ftr-488	921	23	premiums	premium	NOUN
ftr-488	921	24	exceed	exceed	VERB
ftr-488	921	25	the	the	DET
ftr-488	921	26	proceeds	proceed	NOUN
ftr-488	921	27	.	.	PUNCT
ftr-488	922	1	however	however	ADV
ftr-488	922	2	,	,	PUNCT
ftr-488	922	3	since	since	SCONJ
ftr-488	922	4	to	to	ADP
ftr-488	922	5	the	the	DET
ftr-488	922	6	extent	extent	NOUN
ftr-488	922	7	of	of	ADP
ftr-488	922	8	the	the	DET
ftr-488	922	9	loading	loading	NOUN
ftr-488	922	10	charge	charge	NOUN
ftr-488	922	11	the	the	DET
ftr-488	922	12	insured	insure	VERB
ftr-488	922	13	pays	pay	NOUN
ftr-488	922	14	more	more	ADJ
ftr-488	922	15	than	than	ADP
ftr-488	922	16	the	the	DET
ftr-488	922	17	expected	expect	VERB
ftr-488	922	18	value	value	NOUN
ftr-488	922	19	of	of	ADP
ftr-488	922	20	the	the	DET
ftr-488	922	21	purchase	purchase	NOUN
ftr-488	922	22	in	in	ADP
ftr-488	922	23	order	order	NOUN
ftr-488	922	24	to	to	PART
ftr-488	922	25	avoid	avoid	VERB
ftr-488	922	26	the	the	DET
ftr-488	922	27	possibility	possibility	NOUN
ftr-488	922	28	of	of	ADP
ftr-488	922	29	a	a	DET
ftr-488	922	30	large	large	ADJ
ftr-488	922	31	loss	loss	NOUN
ftr-488	922	32	,	,	PUNCT
ftr-488	922	33	perhaps	perhaps	ADV
ftr-488	922	34	the	the	DET
ftr-488	922	35	value	value	NOUN
ftr-488	922	36	of	of	ADP
ftr-488	922	37	insurance	insurance	NOUN
ftr-488	922	38	to	to	ADP
ftr-488	922	39	those	those	PRON
ftr-488	922	40	who	who	PRON
ftr-488	922	41	do	do	AUX
ftr-488	922	42	not	not	PART
ftr-488	922	43	suffer	suffer	VERB
ftr-488	922	44	a	a	DET
ftr-488	922	45	loss	loss	NOUN
ftr-488	922	46	can	can	AUX
ftr-488	922	47	be	be	AUX
ftr-488	922	48	said	say	VERB
ftr-488	922	49	to	to	PART
ftr-488	922	50	be	be	AUX
ftr-488	922	51	their	their	PRON
ftr-488	922	52	share	share	NOUN
ftr-488	922	53	of	of	ADP
ftr-488	922	54	the	the	DET
ftr-488	922	55	insurance	insurance	NOUN
ftr-488	922	56	company	company	NOUN
ftr-488	922	57	's	's	PART
ftr-488	922	58	loading	loading	NOUN
ftr-488	922	59	charge	charge	NOUN
ftr-488	922	60	.	.	PUNCT
ftr-488	923	1	this	this	PRON
ftr-488	923	2	would	would	AUX
ftr-488	923	3	not	not	PART
ftr-488	923	4	be	be	AUX
ftr-488	923	5	unreasonable	unreasonable	ADJ
ftr-488	923	6	even	even	ADV
ftr-488	923	7	if	if	SCONJ
ftr-488	923	8	ex	ex	PRON
ftr-488	923	9	post	post	VERB
ftr-488	923	10	the	the	DET
ftr-488	923	11	risk	risk	NOUN
ftr-488	923	12	related	relate	VERB
ftr-488	923	13	premium	premium	NOUN
ftr-488	923	14	can	can	AUX
ftr-488	923	15	be	be	AUX
ftr-488	923	16	said	say	VERB
ftr-488	923	17	to	to	PART
ftr-488	923	18	be	be	AUX
ftr-488	923	19	worthless	worthless	ADJ
ftr-488	923	20	.	.	PUNCT
ftr-488	923	21	"	"	PUNCT
ftr-488	924	1	achieving	achieve	VERB
ftr-488	924	2	this	this	DET
ftr-488	924	3	result	result	NOUN
ftr-488	924	4	when	when	SCONJ
ftr-488	924	5	a	a	DET
ftr-488	924	6	deduction	deduction	NOUN
ftr-488	924	7	for	for	ADP
ftr-488	924	8	the	the	DET
ftr-488	924	9	premium	premium	NOUN
ftr-488	924	10	is	be	AUX
ftr-488	924	11	allowed	allow	VERB
ftr-488	924	12	would	would	AUX
ftr-488	924	13	entail	entail	VERB
ftr-488	924	14	the	the	DET
ftr-488	924	15	additional	additional	ADJ
ftr-488	924	16	difficulty	difficulty	NOUN
ftr-488	924	17	of	of	ADP
ftr-488	924	18	separating	separate	VERB
ftr-488	924	19	out	out	ADP
ftr-488	924	20	the	the	DET
ftr-488	924	21	nondeductible	nondeductible	ADJ
ftr-488	924	22	loading	loading	NOUN
ftr-488	924	23	charge	charge	NOUN
ftr-488	924	24	.	.	PUNCT
ftr-488	925	1	for	for	ADP
ftr-488	925	2	these	these	DET
ftr-488	925	3	reasons	reason	NOUN
ftr-488	925	4	,	,	PUNCT
ftr-488	925	5	exclusion	exclusion	NOUN
ftr-488	925	6	of	of	ADP
ftr-488	925	7	proceeds	proceed	NOUN
ftr-488	925	8	and	and	CCONJ
ftr-488	925	9	nondeductibility	nondeductibility	NOUN
ftr-488	925	10	of	of	ADP
ftr-488	925	11	premiums	premium	NOUN
ftr-488	925	12	would	would	AUX
ftr-488	925	13	seem	seem	VERB
ftr-488	925	14	to	to	PART
ftr-488	925	15	be	be	AUX
ftr-488	925	16	a	a	DET
ftr-488	925	17	better	well	ADJ
ftr-488	925	18	choice	choice	NOUN
ftr-488	925	19	than	than	ADP
ftr-488	925	20	inclusion	inclusion	NOUN
ftr-488	925	21	of	of	ADP
ftr-488	925	22	proceeds	proceed	NOUN
ftr-488	925	23	and	and	CCONJ
ftr-488	925	24	deductibility	deductibility	NOUN
ftr-488	925	25	of	of	ADP
ftr-488	925	26	premiums	premium	NOUN
ftr-488	925	27	,	,	PUNCT
ftr-488	925	28	assuming	assume	VERB
ftr-488	925	29	one	one	NUM
ftr-488	925	30	or	or	CCONJ
ftr-488	925	31	the	the	DET
ftr-488	925	32	other	other	ADJ
ftr-488	925	33	were	be	AUX
ftr-488	925	34	theoretically	theoretically	ADV
ftr-488	925	35	correct	correct	ADJ
ftr-488	925	36	.	.	PUNCT
ftr-488	926	1	there	there	PRON
ftr-488	926	2	are	be	VERB
ftr-488	926	3	,	,	PUNCT
ftr-488	926	4	however	however	ADV
ftr-488	926	5	,	,	PUNCT
ftr-488	926	6	reasons	reason	NOUN
ftr-488	926	7	why	why	SCONJ
ftr-488	926	8	deductibility	deductibility	NOUN
ftr-488	926	9	of	of	ADP
ftr-488	926	10	premiums	premium	NOUN
ftr-488	926	11	might	might	AUX
ftr-488	926	12	not	not	PART
ftr-488	926	13	be	be	AUX
ftr-488	926	14	generally	generally	ADV
ftr-488	926	15	accepted	accept	VERB
ftr-488	926	16	.	.	PUNCT
ftr-488	927	1	as	as	SCONJ
ftr-488	927	2	noted	note	VERB
ftr-488	927	3	below	below	ADP
ftr-488	927	4	in	in	ADP
ftr-488	927	5	section	section	NOUN
ftr-488	927	6	d	d	PROPN
ftr-488	927	7	,	,	PUNCT
ftr-488	927	8	the	the	DET
ftr-488	927	9	insurance	insurance	NOUN
ftr-488	927	10	premium	premium	NOUN
ftr-488	927	11	would	would	AUX
ftr-488	927	12	reflect	reflect	VERB
ftr-488	927	13	the	the	DET
ftr-488	927	14	difference	difference	NOUN
ftr-488	927	15	between	between	ADP
ftr-488	927	16	the	the	DET
ftr-488	927	17	expected	expect	VERB
ftr-488	927	18	value	value	NOUN
ftr-488	927	19	of	of	ADP
ftr-488	927	20	the	the	DET
ftr-488	927	21	product	product	NOUN
ftr-488	927	22	and	and	CCONJ
ftr-488	927	23	the	the	DET
ftr-488	927	24	value	value	NOUN
ftr-488	927	25	if	if	SCONJ
ftr-488	927	26	the	the	DET
ftr-488	927	27	event	event	NOUN
ftr-488	927	28	insured	insure	VERB
ftr-488	927	29	against	against	ADP
ftr-488	927	30	does	do	AUX
ftr-488	927	31	not	not	PART
ftr-488	927	32	occur	occur	VERB
ftr-488	927	33	.	.	PUNCT
ftr-488	928	1	because	because	SCONJ
ftr-488	928	2	of	of	ADP
ftr-488	928	3	the	the	DET
ftr-488	928	4	insurance	insurance	NOUN
ftr-488	928	5	protection	protection	NOUN
ftr-488	928	6	,	,	PUNCT
ftr-488	928	7	in	in	ADP
ftr-488	928	8	all	all	DET
ftr-488	928	9	circumstances	circumstance	NOUN
ftr-488	928	10	,	,	PUNCT
ftr-488	928	11	the	the	DET
ftr-488	928	12	insured	insure	VERB
ftr-488	928	13	achieves	achieve	VERB
ftr-488	928	14	the	the	DET
ftr-488	928	15	value	value	NOUN
ftr-488	928	16	determined	determine	VERB
ftr-488	928	17	as	as	SCONJ
ftr-488	928	18	if	if	SCONJ
ftr-488	928	19	the	the	DET
ftr-488	928	20	insured	insured	ADJ
ftr-488	928	21	event	event	NOUN
ftr-488	928	22	did	do	AUX
ftr-488	928	23	not	not	PART
ftr-488	928	24	occur	occur	VERB
ftr-488	928	25	.	.	PUNCT
ftr-488	929	1	thus	thus	ADV
ftr-488	929	2	,	,	PUNCT
ftr-488	929	3	the	the	DET
ftr-488	929	4	total	total	ADJ
ftr-488	929	5	amount	amount	NOUN
ftr-488	929	6	spent	spend	VERB
ftr-488	929	7	,	,	PUNCT
ftr-488	929	8	the	the	DET
ftr-488	929	9	cost	cost	NOUN
ftr-488	929	10	of	of	ADP
ftr-488	929	11	the	the	DET
ftr-488	929	12	product	product	NOUN
ftr-488	929	13	plus	plus	CCONJ
ftr-488	929	14	insurance	insurance	NOUN
ftr-488	929	15	,	,	PUNCT
ftr-488	929	16	equals	equal	VERB
ftr-488	929	17	the	the	DET
ftr-488	929	18	value	value	NOUN
ftr-488	929	19	received	receive	VERB
ftr-488	929	20	.	.	PUNCT
ftr-488	930	1	treating	treat	VERB
ftr-488	930	2	the	the	DET
ftr-488	930	3	insurance	insurance	NOUN
ftr-488	930	4	premium	premium	NOUN
ftr-488	930	5	as	as	ADP
ftr-488	930	6	a	a	DET
ftr-488	930	7	loss	loss	NOUN
ftr-488	930	8	,	,	PUNCT
ftr-488	930	9	in	in	ADP
ftr-488	930	10	a	a	DET
ftr-488	930	11	sense	sense	NOUN
ftr-488	930	12	,	,	PUNCT
ftr-488	930	13	ignores	ignore	VERB
ftr-488	930	14	the	the	DET
ftr-488	930	15	excess	excess	NOUN
ftr-488	930	16	of	of	ADP
ftr-488	930	17	the	the	DET
ftr-488	930	18	total	total	ADJ
ftr-488	930	19	value	value	NOUN
ftr-488	930	20	over	over	ADP
ftr-488	930	21	the	the	DET
ftr-488	930	22	price	price	NOUN
ftr-488	930	23	of	of	ADP
ftr-488	930	24	the	the	DET
ftr-488	930	25	product	product	NOUN
ftr-488	930	26	,	,	PUNCT
ftr-488	930	27	just	just	ADV
ftr-488	930	28	as	as	ADP
ftr-488	930	29	treating	treat	VERB
ftr-488	930	30	insurance	insurance	NOUN
ftr-488	930	31	proceeds	proceed	NOUN
ftr-488	930	32	as	as	SCONJ
ftr-488	930	33	income	income	NOUN
ftr-488	930	34	ignores	ignore	VERB
ftr-488	930	35	the	the	DET
ftr-488	930	36	decline	decline	NOUN
ftr-488	930	37	between	between	ADP
ftr-488	930	38	price	price	NOUN
ftr-488	930	39	and	and	CCONJ
ftr-488	930	40	actual	actual	ADJ
ftr-488	930	41	enjoyment	enjoyment	NOUN
ftr-488	930	42	when	when	SCONJ
ftr-488	930	43	a	a	DET
ftr-488	930	44	loss	loss	NOUN
ftr-488	930	45	occurs	occur	VERB
ftr-488	930	46	.	.	PUNCT
ftr-488	931	1	in	in	ADP
ftr-488	931	2	any	any	DET
ftr-488	931	3	event	event	NOUN
ftr-488	931	4	,	,	PUNCT
ftr-488	931	5	justifying	justify	VERB
ftr-488	931	6	non	non	NOUN
ftr-488	931	7	-	-	NOUN
ftr-488	931	8	taxation	taxation	NOUN
ftr-488	931	9	of	of	ADP
ftr-488	931	10	recoveries	recovery	NOUN
ftr-488	931	11	on	on	ADP
ftr-488	931	12	the	the	DET
ftr-488	931	13	grounds	ground	NOUN
ftr-488	931	14	that	that	SCONJ
ftr-488	931	15	it	it	PRON
ftr-488	931	16	compensates	compensate	VERB
ftr-488	931	17	for	for	ADP
ftr-488	931	18	nondeductibility	nondeductibility	NOUN
ftr-488	931	19	of	of	ADP
ftr-488	931	20	premiums	premium	NOUN
ftr-488	931	21	would	would	AUX
ftr-488	931	22	not	not	PART
ftr-488	931	23	apply	apply	VERB
ftr-488	931	24	to	to	ADP
ftr-488	931	25	recoveries	recovery	NOUN
ftr-488	931	26	from	from	ADP
ftr-488	931	27	a	a	DET
ftr-488	931	28	tortfeasor	tortfeasor	NOUN
ftr-488	931	29	.	.	PUNCT
ftr-488	932	1	it	it	PRON
ftr-488	932	2	could	could	AUX
ftr-488	932	3	not	not	PART
ftr-488	932	4	be	be	AUX
ftr-488	932	5	argued	argue	VERB
ftr-488	932	6	that	that	SCONJ
ftr-488	932	7	if	if	SCONJ
ftr-488	932	8	premiums	premium	NOUN
ftr-488	932	9	were	be	AUX
ftr-488	932	10	deductible	deductible	ADJ
ftr-488	932	11	and	and	CCONJ
ftr-488	932	12	proceeds	proceed	VERB
ftr-488	932	13	taxable	taxable	ADJ
ftr-488	932	14	,	,	PUNCT
ftr-488	932	15	the	the	DET
ftr-488	932	16	parties	party	NOUN
ftr-488	932	17	could	could	AUX
ftr-488	932	18	adjust	adjust	VERB
ftr-488	932	19	by	by	ADP
ftr-488	932	20	increasing	increase	VERB
ftr-488	932	21	the	the	DET
ftr-488	932	22	size	size	NOUN
ftr-488	932	23	of	of	ADP
ftr-488	932	24	the	the	DET
ftr-488	932	25	policy	policy	NOUN
ftr-488	932	26	.	.	PUNCT
ftr-488	933	1	here	here	ADV
ftr-488	933	2	any	any	DET
ftr-488	933	3	adjustment	adjustment	NOUN
ftr-488	933	4	,	,	PUNCT
ftr-488	933	5	such	such	ADJ
ftr-488	933	6	as	as	ADP
ftr-488	933	7	increasing	increase	VERB
ftr-488	933	8	the	the	DET
ftr-488	933	9	recovery	recovery	NOUN
ftr-488	933	10	to	to	ADP
ftr-488	933	11	the	the	DET
ftr-488	933	12	victim	victim	NOUN
ftr-488	933	13	to	to	PART
ftr-488	933	14	compensate	compensate	VERB
ftr-488	933	15	for	for	ADP
ftr-488	933	16	taxes	taxis	NOUN
ftr-488	933	17	,	,	PUNCT
ftr-488	933	18	could	could	AUX
ftr-488	933	19	have	have	VERB
ftr-488	933	20	real	real	ADJ
ftr-488	933	21	consequences	consequence	NOUN
ftr-488	933	22	.	.	PUNCT
ftr-488	934	1	for	for	ADP
ftr-488	934	2	these	these	DET
ftr-488	934	3	reasons	reason	NOUN
ftr-488	934	4	,	,	PUNCT
ftr-488	934	5	i	i	PRON
ftr-488	934	6	do	do	AUX
ftr-488	934	7	not	not	PART
ftr-488	934	8	rely	rely	VERB
ftr-488	934	9	on	on	ADP
ftr-488	934	10	this	this	DET
ftr-488	934	11	argument	argument	NOUN
ftr-488	934	12	to	to	PART
ftr-488	934	13	justify	justify	VERB
ftr-488	934	14	exclusion	exclusion	NOUN
ftr-488	934	15	for	for	ADP
ftr-488	934	16	recoveries	recovery	NOUN
ftr-488	934	17	.	.	PUNCT
ftr-488	935	1	133	133	NUM
ftr-488	935	2	.	.	PUNCT
ftr-488	936	1	kaplow	kaplow	PROPN
ftr-488	936	2	,	,	PUNCT
ftr-488	936	3	supra	supra	PROPN
ftr-488	936	4	note	note	PROPN
ftr-488	936	5	36	36	NUM
ftr-488	936	6	,	,	PUNCT
ftr-488	936	7	at	at	ADP
ftr-488	936	8	1493	1493	NUM
ftr-488	936	9	-	-	SYM
ftr-488	936	10	1504	1504	NUM
ftr-488	936	11	(	(	PUNCT
ftr-488	936	12	insurance	insurance	NOUN
ftr-488	936	13	would	would	AUX
ftr-488	936	14	exceed	exceed	VERB
ftr-488	936	15	the	the	DET
ftr-488	936	16	sum	sum	NOUN
ftr-488	936	17	of	of	ADP
ftr-488	936	18	the	the	DET
ftr-488	936	19	potential	potential	ADJ
ftr-488	936	20	loss	loss	NOUN
ftr-488	936	21	and	and	CCONJ
ftr-488	936	22	the	the	DET
ftr-488	936	23	lower	low	ADJ
ftr-488	936	24	than	than	ADP
ftr-488	936	25	expected	expect	VERB
ftr-488	936	26	taxes	taxis	NOUN
ftr-488	936	27	)	)	PUNCT
ftr-488	936	28	.	.	PUNCT
ftr-488	937	1	kaplow	kaplow	NOUN
ftr-488	937	2	defines	define	NOUN
ftr-488	937	3	"	"	PUNCT
ftr-488	937	4	moral	moral	ADJ
ftr-488	937	5	hazard	hazard	NOUN
ftr-488	937	6	"	"	PUNCT
ftr-488	937	7	as	as	ADP
ftr-488	937	8	the	the	DET
ftr-488	937	9	"	"	PUNCT
ftr-488	937	10	tendency	tendency	NOUN
ftr-488	937	11	of	of	ADP
ftr-488	937	12	individuals	individual	NOUN
ftr-488	937	13	to	to	PART
ftr-488	937	14	take	take	VERB
ftr-488	937	15	less	less	ADJ
ftr-488	937	16	effort	effort	NOUN
ftr-488	937	17	to	to	PART
ftr-488	937	18	control	control	VERB
ftr-488	937	19	costs	cost	NOUN
ftr-488	937	20	when	when	SCONJ
ftr-488	937	21	some	some	PRON
ftr-488	937	22	or	or	CCONJ
ftr-488	937	23	all	all	PRON
ftr-488	937	24	of	of	ADP
ftr-488	937	25	their	their	PRON
ftr-488	937	26	costs	cost	NOUN
ftr-488	937	27	are	be	AUX
ftr-488	937	28	borne	bear	VERB
ftr-488	937	29	by	by	ADP
ftr-488	937	30	others	other	NOUN
ftr-488	937	31	,	,	PUNCT
ftr-488	937	32	such	such	ADJ
ftr-488	937	33	as	as	ADP
ftr-488	937	34	the	the	DET
ftr-488	937	35	insurer	insurer	NOUN
ftr-488	937	36	.	.	PUNCT
ftr-488	937	37	"	"	PUNCT
ftr-488	938	1	kaplow	kaplow	PROPN
ftr-488	938	2	,	,	PUNCT
ftr-488	938	3	supra	supra	PROPN
ftr-488	938	4	note	note	PROPN
ftr-488	938	5	36	36	NUM
ftr-488	938	6	,	,	PUNCT
ftr-488	938	7	at	at	ADP
ftr-488	938	8	1494	1494	NUM
ftr-488	938	9	.	.	PUNCT
ftr-488	939	1	134	134	NUM
ftr-488	939	2	.	.	PUNCT
ftr-488	940	1	william	william	PROPN
ftr-488	940	2	vickrey	vickrey	PROPN
ftr-488	940	3	,	,	PUNCT
ftr-488	940	4	insurance	insurance	NOUN
ftr-488	940	5	under	under	ADP
ftr-488	940	6	the	the	DET
ftr-488	940	7	federal	federal	ADJ
ftr-488	940	8	income	income	NOUN
ftr-488	940	9	tax	tax	NOUN
ftr-488	940	10	.	.	PUNCT
ftr-488	941	1	52	52	NUM
ftr-488	941	2	yale	yale	PROPN
ftr-488	941	3	li	li	PROPN
ftr-488	941	4	.	.	PROPN
ftr-488	941	5	554	554	NUM
ftr-488	941	6	.	.	X
ftr-488	942	1	557	557	NUM
ftr-488	942	2	(	(	PUNCT
ftr-488	942	3	1943	1943	NUM
ftr-488	942	4	)	)	PUNCT
ftr-488	942	5	.	.	PUNCT
ftr-488	943	1	19921	19921	NUM
ftr-488	943	2	florida	florida	PROPN
ftr-488	943	3	tax	tax	PROPN
ftr-488	943	4	review	review	PROPN
ftr-488	943	5	d.	d.	PROPN
ftr-488	943	6	recovery	recovery	NOUN
ftr-488	943	7	offset	offset	VERB
ftr-488	943	8	by	by	ADP
ftr-488	943	9	loss	loss	NOUN
ftr-488	943	10	the	the	DET
ftr-488	943	11	difficulty	difficulty	NOUN
ftr-488	943	12	of	of	ADP
ftr-488	943	13	explaining	explain	VERB
ftr-488	943	14	exemption	exemption	NOUN
ftr-488	943	15	for	for	ADP
ftr-488	943	16	recoveries	recovery	NOUN
ftr-488	943	17	could	could	AUX
ftr-488	943	18	be	be	AUX
ftr-488	943	19	avoided	avoid	VERB
ftr-488	943	20	if	if	SCONJ
ftr-488	943	21	we	we	PRON
ftr-488	943	22	acknowledge	acknowledge	VERB
ftr-488	943	23	that	that	SCONJ
ftr-488	943	24	the	the	DET
ftr-488	943	25	recovery	recovery	NOUN
ftr-488	943	26	itself	itself	PRON
ftr-488	943	27	might	might	AUX
ftr-488	943	28	produce	produce	VERB
ftr-488	943	29	a	a	DET
ftr-488	943	30	gain	gain	NOUN
ftr-488	943	31	.	.	PUNCT
ftr-488	944	1	exemption	exemption	NOUN
ftr-488	944	2	still	still	ADV
ftr-488	944	3	could	could	AUX
ftr-488	944	4	be	be	AUX
ftr-488	944	5	justified	justify	VERB
ftr-488	944	6	on	on	ADP
ftr-488	944	7	the	the	DET
ftr-488	944	8	grounds	ground	NOUN
ftr-488	944	9	that	that	SCONJ
ftr-488	944	10	the	the	DET
ftr-488	944	11	recovery	recovery	NOUN
ftr-488	944	12	reimburses	reimburse	VERB
ftr-488	944	13	the	the	DET
ftr-488	944	14	taxpayer	taxpayer	NOUN
ftr-488	944	15	for	for	ADP
ftr-488	944	16	a	a	DET
ftr-488	944	17	corresponding	corresponding	ADJ
ftr-488	944	18	nondeductible	nondeductible	ADJ
ftr-488	944	19	loss	loss	NOUN
ftr-488	944	20	.	.	PUNCT
ftr-488	945	1	if	if	SCONJ
ftr-488	945	2	the	the	DET
ftr-488	945	3	loss	loss	NOUN
ftr-488	945	4	were	be	AUX
ftr-488	945	5	allowed	allow	VERB
ftr-488	945	6	,	,	PUNCT
ftr-488	945	7	the	the	DET
ftr-488	945	8	two	two	NUM
ftr-488	945	9	transactions	transaction	NOUN
ftr-488	945	10	would	would	AUX
ftr-488	945	11	be	be	AUX
ftr-488	945	12	offsetting	offset	VERB
ftr-488	945	13	.	.	PUNCT
ftr-488	946	1	the	the	DET
ftr-488	946	2	loss	loss	NOUN
ftr-488	946	3	in	in	ADP
ftr-488	946	4	some	some	DET
ftr-488	946	5	cases	case	NOUN
ftr-488	946	6	would	would	AUX
ftr-488	946	7	be	be	AUX
ftr-488	946	8	the	the	DET
ftr-488	946	9	original	original	ADJ
ftr-488	946	10	purchase	purchase	NOUN
ftr-488	946	11	price	price	NOUN
ftr-488	946	12	that	that	PRON
ftr-488	946	13	failed	fail	VERB
ftr-488	946	14	to	to	PART
ftr-488	946	15	produce	produce	VERB
ftr-488	946	16	value	value	NOUN
ftr-488	946	17	.	.	PUNCT
ftr-488	947	1	if	if	SCONJ
ftr-488	947	2	an	an	DET
ftr-488	947	3	automobile	automobile	NOUN
ftr-488	947	4	suffers	suffer	VERB
ftr-488	947	5	a	a	DET
ftr-488	947	6	casualty	casualty	NOUN
ftr-488	947	7	,	,	PUNCT
ftr-488	947	8	the	the	DET
ftr-488	947	9	recovery	recovery	NOUN
ftr-488	947	10	on	on	ADP
ftr-488	947	11	the	the	DET
ftr-488	947	12	policy	policy	NOUN
ftr-488	947	13	equals	equal	VERB
ftr-488	947	14	the	the	DET
ftr-488	947	15	cost	cost	NOUN
ftr-488	947	16	of	of	ADP
ftr-488	947	17	the	the	DET
ftr-488	947	18	destroyed	destroy	VERB
ftr-488	947	19	automobile	automobile	NOUN
ftr-488	947	20	.	.	PUNCT
ftr-488	948	1	the	the	DET
ftr-488	948	2	loss	loss	NOUN
ftr-488	948	3	and	and	CCONJ
ftr-488	948	4	gain	gain	VERB
ftr-488	948	5	balance	balance	NOUN
ftr-488	948	6	out	out	ADP
ftr-488	948	7	.	.	PUNCT
ftr-488	949	1	the	the	DET
ftr-488	949	2	amount	amount	NOUN
ftr-488	949	3	reimbursed	reimburse	VERB
ftr-488	949	4	in	in	ADP
ftr-488	949	5	the	the	DET
ftr-488	949	6	event	event	NOUN
ftr-488	949	7	of	of	ADP
ftr-488	949	8	bad	bad	ADJ
ftr-488	949	9	weather	weather	NOUN
ftr-488	949	10	on	on	ADP
ftr-488	949	11	vacation	vacation	NOUN
ftr-488	949	12	would	would	AUX
ftr-488	949	13	also	also	ADV
ftr-488	949	14	equal	equal	VERB
ftr-488	949	15	the	the	DET
ftr-488	949	16	original	original	ADJ
ftr-488	949	17	cost	cost	NOUN
ftr-488	949	18	which	which	PRON
ftr-488	949	19	was	be	AUX
ftr-488	949	20	"	"	PUNCT
ftr-488	949	21	lost	lose	VERB
ftr-488	949	22	.	.	PUNCT
ftr-488	949	23	"	"	PUNCT
ftr-488	950	1	in	in	ADP
ftr-488	950	2	other	other	ADJ
ftr-488	950	3	situations	situation	NOUN
ftr-488	950	4	the	the	DET
ftr-488	950	5	loss	loss	NOUN
ftr-488	950	6	would	would	AUX
ftr-488	950	7	be	be	AUX
ftr-488	950	8	the	the	DET
ftr-488	950	9	additional	additional	ADJ
ftr-488	950	10	amount	amount	NOUN
ftr-488	950	11	expended	expend	VERB
ftr-488	950	12	as	as	ADP
ftr-488	950	13	a	a	DET
ftr-488	950	14	result	result	NOUN
ftr-488	950	15	of	of	ADP
ftr-488	950	16	the	the	DET
ftr-488	950	17	injury	injury	NOUN
ftr-488	950	18	as	as	SCONJ
ftr-488	950	19	opposed	oppose	VERB
ftr-488	950	20	to	to	ADP
ftr-488	950	21	the	the	DET
ftr-488	950	22	cost	cost	NOUN
ftr-488	950	23	of	of	ADP
ftr-488	950	24	the	the	DET
ftr-488	950	25	item	item	NOUN
ftr-488	950	26	which	which	PRON
ftr-488	950	27	becomes	become	VERB
ftr-488	950	28	unusable	unusable	ADJ
ftr-488	950	29	.	.	PUNCT
ftr-488	951	1	for	for	ADP
ftr-488	951	2	example	example	NOUN
ftr-488	951	3	,	,	PUNCT
ftr-488	951	4	consider	consider	VERB
ftr-488	951	5	the	the	DET
ftr-488	951	6	charter	charter	NOUN
ftr-488	951	7	traveler	traveler	NOUN
ftr-488	951	8	who	who	PRON
ftr-488	951	9	purchases	purchase	VERB
ftr-488	951	10	a	a	DET
ftr-488	951	11	round	round	ADJ
ftr-488	951	12	-	-	PUNCT
ftr-488	951	13	trip	trip	NOUN
ftr-488	951	14	ticket	ticket	NOUN
ftr-488	951	15	for	for	ADP
ftr-488	951	16	$	$	SYM
ftr-488	951	17	1,000	1,000	NUM
ftr-488	951	18	and	and	CCONJ
ftr-488	951	19	can	can	AUX
ftr-488	951	20	not	not	PART
ftr-488	951	21	use	use	VERB
ftr-488	951	22	the	the	DET
ftr-488	951	23	return	return	NOUN
ftr-488	951	24	flight	flight	NOUN
ftr-488	951	25	.	.	PUNCT
ftr-488	952	1	'35	'35	NUM
ftr-488	952	2	the	the	DET
ftr-488	952	3	unused	unused	ADJ
ftr-488	952	4	portion	portion	NOUN
ftr-488	952	5	of	of	ADP
ftr-488	952	6	the	the	DET
ftr-488	952	7	ticket	ticket	NOUN
ftr-488	952	8	cost	cost	VERB
ftr-488	952	9	$	$	SYM
ftr-488	952	10	500	500	NUM
ftr-488	952	11	,	,	PUNCT
ftr-488	952	12	while	while	SCONJ
ftr-488	952	13	the	the	DET
ftr-488	952	14	"	"	PUNCT
ftr-488	952	15	value	value	NOUN
ftr-488	952	16	"	"	PUNCT
ftr-488	952	17	of	of	ADP
ftr-488	952	18	the	the	DET
ftr-488	952	19	recovery	recovery	NOUN
ftr-488	952	20	would	would	AUX
ftr-488	952	21	be	be	AUX
ftr-488	952	22	the	the	DET
ftr-488	952	23	cost	cost	NOUN
ftr-488	952	24	of	of	ADP
ftr-488	952	25	a	a	DET
ftr-488	952	26	one	one	NUM
ftr-488	952	27	-	-	PUNCT
ftr-488	952	28	way	way	NOUN
ftr-488	952	29	ticket	ticket	NOUN
ftr-488	952	30	,	,	PUNCT
ftr-488	952	31	say	say	VERB
ftr-488	952	32	$	$	SYM
ftr-488	952	33	800	800	NUM
ftr-488	952	34	.	.	PUNCT
ftr-488	953	1	the	the	DET
ftr-488	953	2	loss	loss	NOUN
ftr-488	953	3	would	would	AUX
ftr-488	953	4	be	be	AUX
ftr-488	953	5	$	$	SYM
ftr-488	953	6	800	800	NUM
ftr-488	953	7	,	,	PUNCT
ftr-488	953	8	the	the	DET
ftr-488	953	9	additional	additional	ADJ
ftr-488	953	10	"	"	PUNCT
ftr-488	953	11	unexpected	unexpected	ADJ
ftr-488	953	12	"	"	PUNCT
ftr-488	953	13	expenditure	expenditure	NOUN
ftr-488	953	14	which	which	PRON
ftr-488	953	15	added	add	VERB
ftr-488	953	16	no	no	DET
ftr-488	953	17	value	value	NOUN
ftr-488	953	18	.	.	PUNCT
ftr-488	954	1	in	in	ADP
ftr-488	954	2	the	the	DET
ftr-488	954	3	case	case	NOUN
ftr-488	954	4	of	of	ADP
ftr-488	954	5	a	a	DET
ftr-488	954	6	fire	fire	NOUN
ftr-488	954	7	damaged	damage	VERB
ftr-488	954	8	house	house	NOUN
ftr-488	954	9	,	,	PUNCT
ftr-488	954	10	if	if	SCONJ
ftr-488	954	11	there	there	PRON
ftr-488	954	12	is	be	VERB
ftr-488	954	13	to	to	PART
ftr-488	954	14	be	be	AUX
ftr-488	954	15	a	a	DET
ftr-488	954	16	deductible	deductible	ADJ
ftr-488	954	17	loss	loss	NOUN
ftr-488	954	18	,	,	PUNCT
ftr-488	954	19	it	it	PRON
ftr-488	954	20	would	would	AUX
ftr-488	954	21	have	have	VERB
ftr-488	954	22	to	to	PART
ftr-488	954	23	be	be	AUX
ftr-488	954	24	the	the	DET
ftr-488	954	25	additional	additional	ADJ
ftr-488	954	26	money	money	NOUN
ftr-488	954	27	spent	spend	VERB
ftr-488	954	28	on	on	ADP
ftr-488	954	29	the	the	DET
ftr-488	954	30	hotel	hotel	NOUN
ftr-488	954	31	and	and	CCONJ
ftr-488	954	32	food	food	NOUN
ftr-488	954	33	over	over	ADP
ftr-488	954	34	what	what	PRON
ftr-488	954	35	would	would	AUX
ftr-488	954	36	have	have	AUX
ftr-488	954	37	been	be	AUX
ftr-488	954	38	spent	spend	VERB
ftr-488	954	39	had	have	VERB
ftr-488	954	40	the	the	DET
ftr-488	954	41	fire	fire	NOUN
ftr-488	954	42	not	not	PART
ftr-488	954	43	occurred	occur	VERB
ftr-488	954	44	.	.	PUNCT
ftr-488	955	1	this	this	DET
ftr-488	955	2	justification	justification	NOUN
ftr-488	955	3	for	for	ADP
ftr-488	955	4	exemption	exemption	NOUN
ftr-488	955	5	of	of	ADP
ftr-488	955	6	recoveries	recovery	NOUN
ftr-488	955	7	requires	require	VERB
ftr-488	955	8	an	an	DET
ftr-488	955	9	explanation	explanation	NOUN
ftr-488	955	10	as	as	ADP
ftr-488	955	11	to	to	ADP
ftr-488	955	12	why	why	SCONJ
ftr-488	955	13	a	a	DET
ftr-488	955	14	deduction	deduction	NOUN
ftr-488	955	15	for	for	ADP
ftr-488	955	16	losses	loss	NOUN
ftr-488	955	17	would	would	AUX
ftr-488	955	18	be	be	AUX
ftr-488	955	19	denied	deny	VERB
ftr-488	955	20	to	to	ADP
ftr-488	955	21	those	those	PRON
ftr-488	955	22	who	who	PRON
ftr-488	955	23	choose	choose	VERB
ftr-488	955	24	not	not	PART
ftr-488	955	25	to	to	PART
ftr-488	955	26	insure	insure	VERB
ftr-488	955	27	.	.	PUNCT
ftr-488	956	1	the	the	DET
ftr-488	956	2	following	follow	VERB
ftr-488	956	3	is	be	AUX
ftr-488	956	4	suggested	suggest	VERB
ftr-488	956	5	.	.	PUNCT
ftr-488	957	1	as	as	SCONJ
ftr-488	957	2	noted	note	VERB
ftr-488	957	3	above	above	ADV
ftr-488	957	4	,	,	PUNCT
ftr-488	957	5	if	if	SCONJ
ftr-488	957	6	an	an	DET
ftr-488	957	7	uninsured	uninsured	ADJ
ftr-488	957	8	taxpayer	taxpayer	NOUN
ftr-488	957	9	does	do	AUX
ftr-488	957	10	not	not	PART
ftr-488	957	11	suffer	suffer	VERB
ftr-488	957	12	any	any	DET
ftr-488	957	13	loss	loss	NOUN
ftr-488	957	14	,	,	PUNCT
ftr-488	957	15	the	the	DET
ftr-488	957	16	value	value	NOUN
ftr-488	957	17	of	of	ADP
ftr-488	957	18	the	the	DET
ftr-488	957	19	actual	actual	ADJ
ftr-488	957	20	outcome	outcome	NOUN
ftr-488	957	21	exceeds	exceed	VERB
ftr-488	957	22	the	the	DET
ftr-488	957	23	expected	expect	VERB
ftr-488	957	24	value	value	NOUN
ftr-488	957	25	.	.	PUNCT
ftr-488	958	1	unless	unless	SCONJ
ftr-488	958	2	such	such	ADJ
ftr-488	958	3	gains	gain	NOUN
ftr-488	958	4	are	be	AUX
ftr-488	958	5	accounted	account	VERB
ftr-488	958	6	for	for	ADP
ftr-488	958	7	,	,	PUNCT
ftr-488	958	8	it	it	PRON
ftr-488	958	9	would	would	AUX
ftr-488	958	10	be	be	AUX
ftr-488	958	11	inappropriate	inappropriate	ADJ
ftr-488	958	12	to	to	PART
ftr-488	958	13	allow	allow	VERB
ftr-488	958	14	a	a	DET
ftr-488	958	15	deduction	deduction	NOUN
ftr-488	958	16	for	for	ADP
ftr-488	958	17	uninsured	uninsured	ADJ
ftr-488	958	18	losses	loss	NOUN
ftr-488	958	19	.	.	PUNCT
ftr-488	959	1	3	3	NUM
ftr-488	959	2	6	6	NUM
ftr-488	959	3	symmetrical	symmetrical	ADJ
ftr-488	959	4	treatment	treatment	NOUN
ftr-488	959	5	of	of	ADP
ftr-488	959	6	winners	winner	NOUN
ftr-488	959	7	and	and	CCONJ
ftr-488	959	8	losers	loser	NOUN
ftr-488	959	9	requires	require	VERB
ftr-488	959	10	that	that	SCONJ
ftr-488	959	11	the	the	DET
ftr-488	959	12	uninsured	uninsured	NOUN
ftr-488	959	13	be	be	AUX
ftr-488	959	14	denied	deny	VERB
ftr-488	959	15	a	a	DET
ftr-488	959	16	loss	loss	NOUN
ftr-488	959	17	deduction	deduction	NOUN
ftr-488	959	18	even	even	ADV
ftr-488	959	19	if	if	SCONJ
ftr-488	959	20	it	it	PRON
ftr-488	959	21	were	be	AUX
ftr-488	959	22	appropriate	appropriate	ADJ
ftr-488	959	23	to	to	PART
ftr-488	959	24	effectively	effectively	ADV
ftr-488	959	25	allow	allow	VERB
ftr-488	959	26	a	a	DET
ftr-488	959	27	loss	loss	NOUN
ftr-488	959	28	to	to	ADP
ftr-488	959	29	those	those	PRON
ftr-488	959	30	who	who	PRON
ftr-488	959	31	are	be	AUX
ftr-488	959	32	insured	insure	VERB
ftr-488	959	33	.	.	PUNCT
ftr-488	960	1	to	to	PART
ftr-488	960	2	further	far	ADV
ftr-488	960	3	explain	explain	VERB
ftr-488	960	4	this	this	DET
ftr-488	960	5	argument	argument	NOUN
ftr-488	960	6	,	,	PUNCT
ftr-488	960	7	return	return	VERB
ftr-488	960	8	to	to	ADP
ftr-488	960	9	the	the	DET
ftr-488	960	10	previous	previous	ADJ
ftr-488	960	11	example	example	NOUN
ftr-488	960	12	where	where	SCONJ
ftr-488	960	13	we	we	PRON
ftr-488	960	14	considered	consider	VERB
ftr-488	960	15	a	a	DET
ftr-488	960	16	$	$	SYM
ftr-488	960	17	10,000	10,000	NUM
ftr-488	960	18	car	car	NOUN
ftr-488	960	19	which	which	PRON
ftr-488	960	20	has	have	VERB
ftr-488	960	21	a	a	DET
ftr-488	960	22	1	1	NUM
ftr-488	960	23	%	%	NOUN
ftr-488	960	24	chance	chance	NOUN
ftr-488	960	25	of	of	ADP
ftr-488	960	26	being	be	AUX
ftr-488	960	27	a	a	DET
ftr-488	960	28	total	total	ADJ
ftr-488	960	29	loss	loss	NOUN
ftr-488	960	30	.	.	PUNCT
ftr-488	961	1	in	in	ADP
ftr-488	961	2	these	these	DET
ftr-488	961	3	circumstances	circumstance	NOUN
ftr-488	961	4	,	,	PUNCT
ftr-488	961	5	the	the	DET
ftr-488	961	6	insured	insured	ADJ
ftr-488	961	7	taxpayer	taxpayer	NOUN
ftr-488	961	8	pays	pay	VERB
ftr-488	961	9	$	$	SYM
ftr-488	961	10	101	101	NUM
ftr-488	961	11	for	for	ADP
ftr-488	961	12	casualty	casualty	NOUN
ftr-488	961	13	insurance	insurance	NOUN
ftr-488	961	14	,	,	PUNCT
ftr-488	961	15	representing	represent	VERB
ftr-488	961	16	a	a	DET
ftr-488	961	17	$	$	SYM
ftr-488	961	18	100	100	NUM
ftr-488	961	19	premium	premium	NOUN
ftr-488	961	20	for	for	SCONJ
ftr-488	961	21	the	the	DET
ftr-488	961	22	insurance	insurance	NOUN
ftr-488	961	23	to	to	PART
ftr-488	961	24	cover	cover	VERB
ftr-488	961	25	the	the	DET
ftr-488	961	26	car	car	NOUN
ftr-488	961	27	and	and	CCONJ
ftr-488	961	28	a	a	DET
ftr-488	961	29	$	$	SYM
ftr-488	961	30	1	1	NUM
ftr-488	961	31	premium	premium	NOUN
ftr-488	961	32	for	for	SCONJ
ftr-488	961	33	insurance	insurance	NOUN
ftr-488	961	34	to	to	PART
ftr-488	961	35	cover	cover	VERB
ftr-488	961	36	an	an	DET
ftr-488	961	37	insurance	insurance	NOUN
ftr-488	961	38	policy	policy	NOUN
ftr-488	961	39	on	on	ADP
ftr-488	961	40	the	the	DET
ftr-488	961	41	replacement	replacement	NOUN
ftr-488	961	42	car	car	NOUN
ftr-488	961	43	.	.	PUNCT
ftr-488	962	1	if	if	SCONJ
ftr-488	962	2	there	there	PRON
ftr-488	962	3	is	be	VERB
ftr-488	962	4	an	an	DET
ftr-488	962	5	accident	accident	NOUN
ftr-488	962	6	resulting	result	VERB
ftr-488	962	7	in	in	ADP
ftr-488	962	8	a	a	DET
ftr-488	962	9	total	total	ADJ
ftr-488	962	10	loss	loss	NOUN
ftr-488	962	11	he	he	PRON
ftr-488	962	12	collects	collect	VERB
ftr-488	962	13	$	$	SYM
ftr-488	962	14	10,101	10,101	NUM
ftr-488	962	15	which	which	PRON
ftr-488	962	16	would	would	AUX
ftr-488	962	17	enable	enable	VERB
ftr-488	962	18	him	he	PRON
ftr-488	962	19	to	to	PART
ftr-488	962	20	replace	replace	VERB
ftr-488	962	21	the	the	DET
ftr-488	962	22	car	car	NOUN
ftr-488	962	23	and	and	CCONJ
ftr-488	962	24	purchase	purchase	VERB
ftr-488	962	25	a	a	DET
ftr-488	962	26	new	new	ADJ
ftr-488	962	27	insurance	insurance	NOUN
ftr-488	962	28	policy	policy	NOUN
ftr-488	962	29	.	.	PUNCT
ftr-488	963	1	the	the	DET
ftr-488	963	2	$	$	SYM
ftr-488	963	3	10,000	10,000	NUM
ftr-488	963	4	gain	gain	NOUN
ftr-488	963	5	on	on	ADP
ftr-488	963	6	the	the	DET
ftr-488	963	7	insurance	insurance	NOUN
ftr-488	963	8	recovery	recovery	NOUN
ftr-488	963	9	offsets	offset	VERB
ftr-488	963	10	the	the	DET
ftr-488	963	11	$	$	SYM
ftr-488	963	12	10,000	10,000	NUM
ftr-488	963	13	casualty	casualty	NOUN
ftr-488	963	14	loss	loss	NOUN
ftr-488	963	15	.	.	PUNCT
ftr-488	964	1	if	if	SCONJ
ftr-488	964	2	no	no	DET
ftr-488	964	3	accident	accident	NOUN
ftr-488	964	4	occurs	occur	VERB
ftr-488	964	5	there	there	ADV
ftr-488	964	6	is	be	VERB
ftr-488	964	7	,	,	PUNCT
ftr-488	964	8	perhaps	perhaps	ADV
ftr-488	964	9	,	,	PUNCT
ftr-488	964	10	neither	neither	CCONJ
ftr-488	964	11	a	a	DET
ftr-488	964	12	gain	gain	NOUN
ftr-488	964	13	nor	nor	CCONJ
ftr-488	964	14	a	a	DET
ftr-488	964	15	loss	loss	NOUN
ftr-488	964	16	as	as	SCONJ
ftr-488	964	17	the	the	DET
ftr-488	964	18	owner	owner	NOUN
ftr-488	964	19	paid	pay	VERB
ftr-488	964	20	$	$	SYM
ftr-488	964	21	10,101	10,101	NUM
ftr-488	964	22	to	to	PART
ftr-488	964	23	guarantee	guarantee	VERB
ftr-488	964	24	that	that	SCONJ
ftr-488	964	25	she	she	PRON
ftr-488	964	26	will	will	AUX
ftr-488	964	27	enjoy	enjoy	VERB
ftr-488	964	28	the	the	DET
ftr-488	964	29	full	full	ADJ
ftr-488	964	30	$	$	SYM
ftr-488	964	31	10,101	10,101	NUM
ftr-488	964	32	value	value	NOUN
ftr-488	964	33	of	of	ADP
ftr-488	964	34	the	the	DET
ftr-488	964	35	car	car	NOUN
ftr-488	964	36	135	135	NUM
ftr-488	964	37	.	.	PUNCT
ftr-488	965	1	see	see	VERB
ftr-488	965	2	supra	supra	PROPN
ftr-488	965	3	note	note	PROPN
ftr-488	965	4	128	128	NUM
ftr-488	965	5	.	.	PUNCT
ftr-488	965	6	136	136	NUM
ftr-488	965	7	.	.	PUNCT
ftr-488	966	1	see	see	VERB
ftr-488	966	2	supra	supra	PROPN
ftr-488	966	3	notes	note	VERB
ftr-488	966	4	76	76	NUM
ftr-488	966	5	-	-	SYM
ftr-488	966	6	79	79	NUM
ftr-488	966	7	and	and	CCONJ
ftr-488	966	8	accompanying	accompany	VERB
ftr-488	966	9	text	text	NOUN
ftr-488	966	10	.	.	PUNCT
ftr-488	967	1	[	[	X
ftr-488	967	2	vol	vol	NOUN
ftr-488	967	3	1:1	1:1	NUM
ftr-488	967	4	valuing	value	VERB
ftr-488	967	5	personal	personal	ADJ
ftr-488	967	6	consiunption	consiunption	NOUN
ftr-488	967	7	as	as	SCONJ
ftr-488	967	8	opposed	oppose	VERB
ftr-488	967	9	to	to	ADP
ftr-488	967	10	paying	pay	VERB
ftr-488	967	11	$	$	SYM
ftr-488	967	12	10,000	10,000	NUM
ftr-488	967	13	for	for	ADP
ftr-488	967	14	a	a	DET
ftr-488	967	15	99	99	NUM
ftr-488	967	16	%	%	NOUN
ftr-488	967	17	chance	chance	NOUN
ftr-488	967	18	she	she	PRON
ftr-488	967	19	will	will	AUX
ftr-488	967	20	do	do	VERB
ftr-488	967	21	so	so	ADV
ftr-488	967	22	.	.	PUNCT
ftr-488	968	1	put	put	VERB
ftr-488	968	2	another	another	DET
ftr-488	968	3	way	way	NOUN
ftr-488	968	4	,	,	PUNCT
ftr-488	968	5	the	the	DET
ftr-488	968	6	$	$	SYM
ftr-488	968	7	101	101	NUM
ftr-488	968	8	gain	gain	NOUN
ftr-488	968	9	over	over	ADP
ftr-488	968	10	the	the	DET
ftr-488	968	11	expected	expect	VERB
ftr-488	968	12	value	value	NOUN
ftr-488	968	13	of	of	ADP
ftr-488	968	14	the	the	DET
ftr-488	968	15	car	car	NOUN
ftr-488	968	16	is	be	AUX
ftr-488	968	17	offset	offset	VERB
ftr-488	968	18	by	by	ADP
ftr-488	968	19	the	the	DET
ftr-488	968	20	$	$	SYM
ftr-488	968	21	101	101	NUM
ftr-488	968	22	cost	cost	NOUN
ftr-488	968	23	of	of	ADP
ftr-488	968	24	the	the	DET
ftr-488	968	25	policy	policy	NOUN
ftr-488	968	26	.	.	PUNCT
ftr-488	969	1	the	the	DET
ftr-488	969	2	uninsured	uninsured	ADJ
ftr-488	969	3	driver	driver	NOUN
ftr-488	969	4	who	who	PRON
ftr-488	969	5	suffers	suffer	VERB
ftr-488	969	6	a	a	DET
ftr-488	969	7	casualty	casualty	NOUN
ftr-488	969	8	has	have	VERB
ftr-488	969	9	a	a	DET
ftr-488	969	10	$	$	SYM
ftr-488	969	11	10,000	10,000	NUM
ftr-488	969	12	loss	loss	NOUN
ftr-488	969	13	with	with	ADP
ftr-488	969	14	no	no	DET
ftr-488	969	15	offsetting	offset	VERB
ftr-488	969	16	recovery	recovery	NOUN
ftr-488	969	17	on	on	ADP
ftr-488	969	18	the	the	DET
ftr-488	969	19	policy	policy	NOUN
ftr-488	969	20	.	.	PUNCT
ftr-488	970	1	the	the	DET
ftr-488	970	2	treatment	treatment	NOUN
ftr-488	970	3	of	of	ADP
ftr-488	970	4	insureds	insured	NOUN
ftr-488	970	5	(	(	PUNCT
ftr-488	970	6	exemption	exemption	NOUN
ftr-488	970	7	of	of	ADP
ftr-488	970	8	recoveries	recovery	NOUN
ftr-488	970	9	)	)	PUNCT
ftr-488	970	10	suggests	suggest	VERB
ftr-488	970	11	that	that	SCONJ
ftr-488	970	12	we	we	PRON
ftr-488	970	13	should	should	AUX
ftr-488	970	14	allow	allow	VERB
ftr-488	970	15	a	a	DET
ftr-488	970	16	deduction	deduction	NOUN
ftr-488	970	17	for	for	ADP
ftr-488	970	18	this	this	DET
ftr-488	970	19	uninsured	uninsured	ADJ
ftr-488	970	20	loss	loss	NOUN
ftr-488	970	21	.	.	PUNCT
ftr-488	971	1	but	but	CCONJ
ftr-488	971	2	allowing	allow	VERB
ftr-488	971	3	this	this	DET
ftr-488	971	4	loss	loss	NOUN
ftr-488	971	5	could	could	AUX
ftr-488	971	6	systematically	systematically	ADV
ftr-488	971	7	undervalue	undervalue	VERB
ftr-488	971	8	consumption	consumption	NOUN
ftr-488	971	9	of	of	ADP
ftr-488	971	10	the	the	DET
ftr-488	971	11	uninsureds	uninsured	NOUN
ftr-488	971	12	as	as	ADP
ftr-488	971	13	a	a	DET
ftr-488	971	14	group	group	NOUN
ftr-488	971	15	.	.	PUNCT
ftr-488	972	1	recall	recall	VERB
ftr-488	972	2	that	that	SCONJ
ftr-488	972	3	the	the	DET
ftr-488	972	4	ninety	ninety	NUM
ftr-488	972	5	-	-	PUNCT
ftr-488	972	6	nine	nine	NUM
ftr-488	972	7	uninsured	uninsured	ADJ
ftr-488	972	8	taxpayers	taxpayer	NOUN
ftr-488	972	9	who	who	PRON
ftr-488	972	10	do	do	AUX
ftr-488	972	11	not	not	PART
ftr-488	972	12	have	have	VERB
ftr-488	972	13	an	an	DET
ftr-488	972	14	accident	accident	NOUN
ftr-488	972	15	obtain	obtain	VERB
ftr-488	972	16	$	$	SYM
ftr-488	972	17	10,101	10,101	NUM
ftr-488	972	18	worth	worth	NOUN
ftr-488	972	19	of	of	ADP
ftr-488	972	20	value	value	NOUN
ftr-488	972	21	for	for	ADP
ftr-488	972	22	$	$	SYM
ftr-488	972	23	10,000	10,000	NUM
ftr-488	972	24	.	.	PUNCT
ftr-488	973	1	for	for	ADP
ftr-488	973	2	every	every	DET
ftr-488	973	3	uninsured	uninsured	ADJ
ftr-488	973	4	$	$	SYM
ftr-488	973	5	10,000	10,000	NUM
ftr-488	973	6	loss	loss	NOUN
ftr-488	973	7	,	,	PUNCT
ftr-488	973	8	there	there	PRON
ftr-488	973	9	are	be	VERB
ftr-488	973	10	ninety	ninety	NUM
ftr-488	973	11	-	-	PUNCT
ftr-488	973	12	nine	nine	NUM
ftr-488	973	13	$	$	SYM
ftr-488	973	14	101	101	NUM
ftr-488	973	15	gains	gain	NOUN
ftr-488	973	16	.	.	PUNCT
ftr-488	974	1	if	if	SCONJ
ftr-488	974	2	neither	neither	CCONJ
ftr-488	974	3	gains	gain	NOUN
ftr-488	974	4	nor	nor	CCONJ
ftr-488	974	5	losses	loss	NOUN
ftr-488	974	6	were	be	AUX
ftr-488	974	7	taken	take	VERB
ftr-488	974	8	into	into	ADP
ftr-488	974	9	account	account	NOUN
ftr-488	974	10	,	,	PUNCT
ftr-488	974	11	uninsureds	uninsured	NOUN
ftr-488	974	12	as	as	ADP
ftr-488	974	13	a	a	DET
ftr-488	974	14	whole	whole	NOUN
ftr-488	974	15	would	would	AUX
ftr-488	974	16	report	report	VERB
ftr-488	974	17	the	the	DET
ftr-488	974	18	correct	correct	ADJ
ftr-488	974	19	taxable	taxable	ADJ
ftr-488	974	20	income	income	NOUN
ftr-488	974	21	.	.	PUNCT
ftr-488	975	1	further	far	ADV
ftr-488	975	2	,	,	PUNCT
ftr-488	975	3	to	to	ADP
ftr-488	975	4	the	the	DET
ftr-488	975	5	extent	extent	NOUN
ftr-488	975	6	people	people	NOUN
ftr-488	975	7	who	who	PRON
ftr-488	975	8	systematically	systematically	ADV
ftr-488	975	9	do	do	AUX
ftr-488	975	10	not	not	PART
ftr-488	975	11	insure	insure	VERB
ftr-488	975	12	could	could	AUX
ftr-488	975	13	be	be	AUX
ftr-488	975	14	expected	expect	VERB
ftr-488	975	15	to	to	PART
ftr-488	975	16	have	have	VERB
ftr-488	975	17	equal	equal	ADJ
ftr-488	975	18	amounts	amount	NOUN
ftr-488	975	19	of	of	ADP
ftr-488	975	20	gains	gain	NOUN
ftr-488	975	21	and	and	CCONJ
ftr-488	975	22	losses	loss	NOUN
ftr-488	975	23	,	,	PUNCT
ftr-488	975	24	they	they	PRON
ftr-488	975	25	too	too	ADV
ftr-488	975	26	would	would	AUX
ftr-488	975	27	report	report	VERB
ftr-488	975	28	the	the	DET
ftr-488	975	29	correct	correct	ADJ
ftr-488	975	30	amount	amount	NOUN
ftr-488	975	31	of	of	ADP
ftr-488	975	32	taxable	taxable	ADJ
ftr-488	975	33	income	income	NOUN
ftr-488	975	34	.	.	PUNCT
ftr-488	976	1	moreover	moreover	ADV
ftr-488	976	2	,	,	PUNCT
ftr-488	976	3	if	if	SCONJ
ftr-488	976	4	the	the	DET
ftr-488	976	5	benefit	benefit	NOUN
ftr-488	976	6	to	to	ADP
ftr-488	976	7	the	the	DET
ftr-488	976	8	lucky	lucky	ADJ
ftr-488	976	9	uninsureds	uninsured	NOUN
ftr-488	976	10	were	be	AUX
ftr-488	976	11	to	to	PART
ftr-488	976	12	go	go	VERB
ftr-488	976	13	untaxed	untaxed	ADJ
ftr-488	976	14	while	while	SCONJ
ftr-488	976	15	losses	loss	NOUN
ftr-488	976	16	were	be	AUX
ftr-488	976	17	deductible	deductible	ADJ
ftr-488	976	18	,	,	PUNCT
ftr-488	976	19	the	the	DET
ftr-488	976	20	tax	tax	NOUN
ftr-488	976	21	system	system	NOUN
ftr-488	976	22	would	would	AUX
ftr-488	976	23	systematically	systematically	ADV
ftr-488	976	24	favor	favor	VERB
ftr-488	976	25	selfinsurance	selfinsurance	NOUN
ftr-488	976	26	.	.	PUNCT
ftr-488	977	1	a	a	DET
ftr-488	977	2	taxpayer	taxpayer	NOUN
ftr-488	977	3	who	who	PRON
ftr-488	977	4	is	be	AUX
ftr-488	977	5	risk	risk	NOUN
ftr-488	977	6	neutral	neutral	ADJ
ftr-488	977	7	would	would	AUX
ftr-488	977	8	be	be	AUX
ftr-488	977	9	indifferent	indifferent	ADJ
ftr-488	977	10	between	between	ADP
ftr-488	977	11	a	a	DET
ftr-488	977	12	1	1	NUM
ftr-488	977	13	%	%	NOUN
ftr-488	977	14	chance	chance	NOUN
ftr-488	977	15	of	of	ADP
ftr-488	977	16	a	a	DET
ftr-488	977	17	nondeductible	nondeductible	ADJ
ftr-488	977	18	$	$	SYM
ftr-488	977	19	100	100	NUM
ftr-488	977	20	loss	loss	NOUN
ftr-488	977	21	and	and	CCONJ
ftr-488	977	22	a	a	DET
ftr-488	977	23	certain	certain	ADJ
ftr-488	977	24	outlay	outlay	NOUN
ftr-488	977	25	of	of	ADP
ftr-488	977	26	si	si	PROPN
ftr-488	977	27	for	for	ADP
ftr-488	977	28	insurance	insurance	NOUN
ftr-488	977	29	.	.	PUNCT
ftr-488	978	1	on	on	ADP
ftr-488	978	2	the	the	DET
ftr-488	978	3	other	other	ADJ
ftr-488	978	4	hand	hand	NOUN
ftr-488	978	5	,	,	PUNCT
ftr-488	978	6	if	if	SCONJ
ftr-488	978	7	the	the	DET
ftr-488	978	8	loss	loss	NOUN
ftr-488	978	9	were	be	AUX
ftr-488	978	10	deductible	deductible	ADJ
ftr-488	978	11	and	and	CCONJ
ftr-488	978	12	insurance	insurance	NOUN
ftr-488	978	13	premiums	premium	NOUN
ftr-488	978	14	were	be	AUX
ftr-488	978	15	not	not	PART
ftr-488	978	16	,	,	PUNCT
ftr-488	978	17	37	37	NUM
ftr-488	978	18	the	the	DET
ftr-488	978	19	potential	potential	ADJ
ftr-488	978	20	loss	loss	NOUN
ftr-488	978	21	would	would	AUX
ftr-488	978	22	be	be	AUX
ftr-488	978	23	reduced	reduce	VERB
ftr-488	978	24	while	while	SCONJ
ftr-488	978	25	the	the	DET
ftr-488	978	26	cost	cost	NOUN
ftr-488	978	27	of	of	ADP
ftr-488	978	28	insurance	insurance	NOUN
ftr-488	978	29	would	would	AUX
ftr-488	978	30	remain	remain	VERB
ftr-488	978	31	one	one	NUM
ftr-488	978	32	dollar	dollar	NOUN
ftr-488	978	33	.	.	PUNCT
ftr-488	979	1	this	this	PRON
ftr-488	979	2	could	could	AUX
ftr-488	979	3	cause	cause	VERB
ftr-488	979	4	even	even	ADV
ftr-488	979	5	the	the	DET
ftr-488	979	6	risk	risk	NOUN
ftr-488	979	7	averse	averse	ADJ
ftr-488	979	8	person	person	NOUN
ftr-488	979	9	,	,	PUNCT
ftr-488	979	10	who	who	PRON
ftr-488	979	11	would	would	AUX
ftr-488	979	12	normally	normally	ADV
ftr-488	979	13	purchase	purchase	VERB
ftr-488	979	14	insurance	insurance	NOUN
ftr-488	979	15	,	,	PUNCT
ftr-488	979	16	to	to	ADP
ftr-488	979	17	self	self	NOUN
ftr-488	979	18	-	-	PUNCT
ftr-488	979	19	insure	insure	NOUN
ftr-488	979	20	.	.	PUNCT
ftr-488	980	1	therefore	therefore	ADV
ftr-488	980	2	,	,	PUNCT
ftr-488	980	3	it	it	PRON
ftr-488	980	4	may	may	AUX
ftr-488	980	5	be	be	AUX
ftr-488	980	6	logical	logical	ADJ
ftr-488	980	7	,	,	PUNCT
ftr-488	980	8	on	on	ADP
ftr-488	980	9	the	the	DET
ftr-488	980	10	grounds	ground	NOUN
ftr-488	980	11	of	of	ADP
ftr-488	980	12	both	both	CCONJ
ftr-488	980	13	equity	equity	NOUN
ftr-488	980	14	and	and	CCONJ
ftr-488	980	15	efficiency	efficiency	NOUN
ftr-488	980	16	,	,	PUNCT
ftr-488	980	17	to	to	PART
ftr-488	980	18	deny	deny	VERB
ftr-488	980	19	a	a	DET
ftr-488	980	20	deduction	deduction	NOUN
ftr-488	980	21	to	to	ADP
ftr-488	980	22	the	the	DET
ftr-488	980	23	uninsured	uninsured	NOUN
ftr-488	980	24	even	even	ADV
ftr-488	980	25	if	if	SCONJ
ftr-488	980	26	we	we	PRON
ftr-488	980	27	effectively	effectively	ADV
ftr-488	980	28	allow	allow	VERB
ftr-488	980	29	a	a	DET
ftr-488	980	30	loss	loss	NOUN
ftr-488	980	31	for	for	ADP
ftr-488	980	32	an	an	DET
ftr-488	980	33	insured	insured	ADJ
ftr-488	980	34	individual	individual	NOUN
ftr-488	980	35	by	by	ADP
ftr-488	980	36	non	non	NOUN
ftr-488	980	37	-	-	NOUN
ftr-488	980	38	taxation	taxation	NOUN
ftr-488	980	39	of	of	ADP
ftr-488	980	40	recoveries	recovery	NOUN
ftr-488	980	41	.	.	PUNCT
ftr-488	981	1	while	while	SCONJ
ftr-488	981	2	this	this	DET
ftr-488	981	3	approach	approach	NOUN
ftr-488	981	4	would	would	AUX
ftr-488	981	5	not	not	PART
ftr-488	981	6	explain	explain	VERB
ftr-488	981	7	loss	loss	NOUN
ftr-488	981	8	disallowance	disallowance	NOUN
ftr-488	981	9	to	to	ADP
ftr-488	981	10	an	an	DET
ftr-488	981	11	individual	individual	NOUN
ftr-488	981	12	who	who	PRON
ftr-488	981	13	had	have	VERB
ftr-488	981	14	no	no	DET
ftr-488	981	15	opportunity	opportunity	NOUN
ftr-488	981	16	to	to	PART
ftr-488	981	17	insure	insure	VERB
ftr-488	981	18	,	,	PUNCT
ftr-488	981	19	it	it	PRON
ftr-488	981	20	should	should	AUX
ftr-488	981	21	be	be	AUX
ftr-488	981	22	recognized	recognize	VERB
ftr-488	981	23	that	that	SCONJ
ftr-488	981	24	insurance	insurance	NOUN
ftr-488	981	25	-	-	PUNCT
ftr-488	981	26	like	like	ADJ
ftr-488	981	27	protection	protection	NOUN
ftr-488	981	28	against	against	ADP
ftr-488	981	29	a	a	DET
ftr-488	981	30	difference	difference	NOUN
ftr-488	981	31	between	between	ADP
ftr-488	981	32	expectancy	expectancy	NOUN
ftr-488	981	33	and	and	CCONJ
ftr-488	981	34	outcome	outcome	NOUN
ftr-488	981	35	could	could	AUX
ftr-488	981	36	be	be	AUX
ftr-488	981	37	achieved	achieve	VERB
ftr-488	981	38	in	in	ADP
ftr-488	981	39	a	a	DET
ftr-488	981	40	variety	variety	NOUN
ftr-488	981	41	of	of	ADP
ftr-488	981	42	forms	form	NOUN
ftr-488	981	43	.	.	PUNCT
ftr-488	981	44	"	"	PUNCT
ftr-488	982	1	individuals	individual	NOUN
ftr-488	982	2	can	can	AUX
ftr-488	982	3	obtain	obtain	VERB
ftr-488	982	4	a	a	DET
ftr-488	982	5	product	product	NOUN
ftr-488	982	6	warranty	warranty	NOUN
ftr-488	982	7	,	,	PUNCT
ftr-488	982	8	lease	lease	VERB
ftr-488	982	9	from	from	ADP
ftr-488	982	10	an	an	DET
ftr-488	982	11	owner	owner	NOUN
ftr-488	982	12	who	who	PRON
ftr-488	982	13	bears	bear	VERB
ftr-488	982	14	responsibility	responsibility	NOUN
ftr-488	982	15	for	for	ADP
ftr-488	982	16	losses	loss	NOUN
ftr-488	982	17	or	or	CCONJ
ftr-488	982	18	repairs	repair	NOUN
ftr-488	982	19	,	,	PUNCT
ftr-488	982	20	purchase	purchase	VERB
ftr-488	982	21	a	a	DET
ftr-488	982	22	less	less	ADV
ftr-488	982	23	destructible	destructible	ADJ
ftr-488	982	24	model'39	model'39	PROPN
ftr-488	982	25	or	or	CCONJ
ftr-488	982	26	,	,	PUNCT
ftr-488	982	27	in	in	ADP
ftr-488	982	28	the	the	DET
ftr-488	982	29	extreme	extreme	ADJ
ftr-488	982	30	,	,	PUNCT
ftr-488	982	31	forego	forego	ADJ
ftr-488	982	32	risky	risky	ADJ
ftr-488	982	33	activities	activity	NOUN
ftr-488	982	34	altogether	altogether	ADV
ftr-488	982	35	.	.	PUNCT
ftr-488	983	1	consider	consider	VERB
ftr-488	983	2	,	,	PUNCT
ftr-488	983	3	for	for	ADP
ftr-488	983	4	example	example	NOUN
ftr-488	983	5	,	,	PUNCT
ftr-488	983	6	what	what	PRON
ftr-488	983	7	would	would	AUX
ftr-488	983	8	have	have	AUX
ftr-488	983	9	happened	happen	VERB
ftr-488	983	10	to	to	ADP
ftr-488	983	11	the	the	DET
ftr-488	983	12	clarks	clark	NOUN
ftr-488	983	13	if	if	SCONJ
ftr-488	983	14	they	they	PRON
ftr-488	983	15	negligently	negligently	ADV
ftr-488	983	16	prepared	prepare	VERB
ftr-488	983	17	their	their	PRON
ftr-488	983	18	own	own	ADJ
ftr-488	983	19	return	return	NOUN
ftr-488	983	20	.	.	PUNCT
ftr-488	983	21	"	"	PUNCT
ftr-488	984	1	when	when	SCONJ
ftr-488	984	2	they	they	PRON
ftr-488	984	3	hired	hire	VERB
ftr-488	984	4	an	an	DET
ftr-488	984	5	accountant	accountant	NOUN
ftr-488	984	6	,	,	PUNCT
ftr-488	984	7	part	part	NOUN
ftr-488	984	8	of	of	ADP
ftr-488	984	9	the	the	DET
ftr-488	984	10	fee	fee	NOUN
ftr-488	984	11	was	be	AUX
ftr-488	984	12	for	for	ADP
ftr-488	984	13	the	the	DET
ftr-488	984	14	assurance	assurance	NOUN
ftr-488	984	15	of	of	ADP
ftr-488	984	16	accuracy	accuracy	NOUN
ftr-488	984	17	or	or	CCONJ
ftr-488	984	18	malpractice	malpractice	NOUN
ftr-488	984	19	liability	liability	NOUN
ftr-488	984	20	for	for	ADP
ftr-488	984	21	error	error	NOUN
ftr-488	984	22	.	.	PUNCT
ftr-488	985	1	if	if	SCONJ
ftr-488	985	2	they	they	PRON
ftr-488	985	3	had	have	AUX
ftr-488	985	4	prepared	prepare	VERB
ftr-488	985	5	their	their	PRON
ftr-488	985	6	own	own	ADJ
ftr-488	985	7	return	return	NOUN
ftr-488	985	8	they	they	PRON
ftr-488	985	9	might	might	AUX
ftr-488	985	10	have	have	AUX
ftr-488	985	11	made	make	VERB
ftr-488	985	12	an	an	DET
ftr-488	985	13	error	error	NOUN
ftr-488	985	14	that	that	PRON
ftr-488	985	15	was	be	AUX
ftr-488	985	16	not	not	PART
ftr-488	985	17	reimbursable	reimbursable	ADJ
ftr-488	985	18	.	.	PUNCT
ftr-488	986	1	if	if	SCONJ
ftr-488	986	2	they	they	PRON
ftr-488	986	3	did	do	AUX
ftr-488	986	4	achieve	achieve	VERB
ftr-488	986	5	the	the	DET
ftr-488	986	6	137	137	NUM
ftr-488	986	7	.	.	PUNCT
ftr-488	987	1	section	section	NOUN
ftr-488	987	2	106	106	NUM
ftr-488	987	3	of	of	ADP
ftr-488	987	4	code	code	NOUN
ftr-488	987	5	exempts	exempt	VERB
ftr-488	987	6	premiums	premium	NOUN
ftr-488	987	7	on	on	ADP
ftr-488	987	8	medical	medical	ADJ
ftr-488	987	9	insurance	insurance	NOUN
ftr-488	987	10	paid	pay	VERB
ftr-488	987	11	by	by	ADP
ftr-488	987	12	an	an	DET
ftr-488	987	13	employer	employer	NOUN
ftr-488	987	14	,	,	PUNCT
ftr-488	987	15	effectively	effectively	ADV
ftr-488	987	16	allowing	allow	VERB
ftr-488	987	17	a	a	DET
ftr-488	987	18	deduction	deduction	NOUN
ftr-488	987	19	for	for	ADP
ftr-488	987	20	premiums	premium	NOUN
ftr-488	987	21	.	.	PUNCT
ftr-488	988	1	138	138	NUM
ftr-488	988	2	.	.	PUNCT
ftr-488	989	1	kaplow	kaplow	PROPN
ftr-488	989	2	,	,	PUNCT
ftr-488	989	3	supra	supra	PROPN
ftr-488	989	4	note	note	PROPN
ftr-488	989	5	36	36	NUM
ftr-488	989	6	,	,	PUNCT
ftr-488	989	7	at	at	ADP
ftr-488	989	8	1489	1489	NUM
ftr-488	989	9	-	-	SYM
ftr-488	989	10	92	92	NUM
ftr-488	989	11	.	.	PUNCT
ftr-488	990	1	139	139	NUM
ftr-488	990	2	.	.	PUNCT
ftr-488	991	1	with	with	ADP
ftr-488	991	2	an	an	DET
ftr-488	991	3	abundance	abundance	NOUN
ftr-488	991	4	of	of	ADP
ftr-488	991	5	consumer	consumer	NOUN
ftr-488	991	6	information	information	NOUN
ftr-488	991	7	available	available	ADJ
ftr-488	991	8	,	,	PUNCT
ftr-488	991	9	it	it	PRON
ftr-488	991	10	is	be	AUX
ftr-488	991	11	well	well	ADV
ftr-488	991	12	known	know	VERB
ftr-488	991	13	that	that	SCONJ
ftr-488	991	14	automobiles	automobile	NOUN
ftr-488	991	15	manufactured	manufacture	VERB
ftr-488	991	16	by	by	ADP
ftr-488	991	17	certain	certain	ADJ
ftr-488	991	18	car	car	NOUN
ftr-488	991	19	manufacturers	manufacturer	NOUN
ftr-488	991	20	have	have	VERB
ftr-488	991	21	better	well	ADJ
ftr-488	991	22	records	record	NOUN
ftr-488	991	23	of	of	ADP
ftr-488	991	24	durability	durability	NOUN
ftr-488	991	25	and	and	CCONJ
ftr-488	991	26	performance	performance	NOUN
ftr-488	991	27	.	.	PUNCT
ftr-488	992	1	140	140	X
ftr-488	992	2	.	.	PUNCT
ftr-488	993	1	see	see	VERB
ftr-488	993	2	supra	supra	PROPN
ftr-488	993	3	note	note	NOUN
ftr-488	993	4	125	125	NUM
ftr-488	993	5	and	and	CCONJ
ftr-488	993	6	accompanying	accompany	VERB
ftr-488	993	7	text	text	NOUN
ftr-488	993	8	.	.	PUNCT
ftr-488	994	1	19921	19921	NUM
ftr-488	994	2	florida	florida	PROPN
ftr-488	994	3	tax	tax	PROPN
ftr-488	994	4	review	review	NOUN
ftr-488	994	5	best	good	ADJ
ftr-488	994	6	result	result	NOUN
ftr-488	994	7	,	,	PUNCT
ftr-488	994	8	however	however	ADV
ftr-488	994	9	,	,	PUNCT
ftr-488	994	10	they	they	PRON
ftr-488	994	11	would	would	AUX
ftr-488	994	12	in	in	ADP
ftr-488	994	13	some	some	DET
ftr-488	994	14	sense	sense	NOUN
ftr-488	994	15	have	have	VERB
ftr-488	994	16	a	a	DET
ftr-488	994	17	gain	gain	NOUN
ftr-488	994	18	-	-	PUNCT
ftr-488	994	19	payment	payment	NOUN
ftr-488	994	20	of	of	ADP
ftr-488	994	21	less	less	ADJ
ftr-488	994	22	taxes	taxis	NOUN
ftr-488	994	23	than	than	ADP
ftr-488	994	24	the	the	DET
ftr-488	994	25	average	average	ADJ
ftr-488	994	26	self	self	NOUN
ftr-488	994	27	-	-	PUNCT
ftr-488	994	28	preparer	preparer	NOUN
ftr-488	994	29	.	.	PUNCT
ftr-488	995	1	if	if	SCONJ
ftr-488	995	2	this	this	DET
ftr-488	995	3	gain	gain	NOUN
ftr-488	995	4	is	be	AUX
ftr-488	995	5	not	not	PART
ftr-488	995	6	taxed	tax	VERB
ftr-488	995	7	,	,	PUNCT
ftr-488	995	8	perhaps	perhaps	ADV
ftr-488	995	9	an	an	DET
ftr-488	995	10	unreimbursed	unreimbursed	ADJ
ftr-488	995	11	loss	loss	NOUN
ftr-488	995	12	should	should	AUX
ftr-488	995	13	not	not	PART
ftr-488	995	14	be	be	AUX
ftr-488	995	15	deductible	deductible	ADJ
ftr-488	995	16	.	.	PUNCT
ftr-488	996	1	in	in	ADP
ftr-488	996	2	summary	summary	NOUN
ftr-488	996	3	,	,	PUNCT
ftr-488	996	4	it	it	PRON
ftr-488	996	5	is	be	AUX
ftr-488	996	6	possible	possible	ADJ
ftr-488	996	7	to	to	PART
ftr-488	996	8	explain	explain	VERB
ftr-488	996	9	why	why	SCONJ
ftr-488	996	10	those	those	PRON
ftr-488	996	11	who	who	PRON
ftr-488	996	12	forego	forego	VERB
ftr-488	996	13	an	an	DET
ftr-488	996	14	opportunity	opportunity	NOUN
ftr-488	996	15	to	to	PART
ftr-488	996	16	insure	insure	VERB
ftr-488	996	17	should	should	AUX
ftr-488	996	18	be	be	AUX
ftr-488	996	19	denied	deny	VERB
ftr-488	996	20	the	the	DET
ftr-488	996	21	loss	loss	NOUN
ftr-488	996	22	deduction	deduction	NOUN
ftr-488	996	23	which	which	PRON
ftr-488	996	24	is	be	AUX
ftr-488	996	25	effectively	effectively	ADV
ftr-488	996	26	allowed	allow	VERB
ftr-488	996	27	by	by	ADP
ftr-488	996	28	exempting	exempt	VERB
ftr-488	996	29	recoveries	recovery	NOUN
ftr-488	996	30	.	.	PUNCT
ftr-488	997	1	since	since	SCONJ
ftr-488	997	2	insurance	insurance	NOUN
ftr-488	997	3	in	in	ADP
ftr-488	997	4	some	some	DET
ftr-488	997	5	form	form	NOUN
ftr-488	997	6	is	be	AUX
ftr-488	997	7	generally	generally	ADV
ftr-488	997	8	available	available	ADJ
ftr-488	997	9	,	,	PUNCT
ftr-488	997	10	general	general	ADJ
ftr-488	997	11	disallowance	disallowance	NOUN
ftr-488	997	12	of	of	ADP
ftr-488	997	13	unreimbursed	unreimbursed	ADJ
ftr-488	997	14	losses	loss	NOUN
ftr-488	997	15	may	may	AUX
ftr-488	997	16	be	be	AUX
ftr-488	997	17	justified	justify	VERB
ftr-488	997	18	.	.	PUNCT
ftr-488	998	1	e.	e.	PROPN
ftr-488	998	2	summary	summary	PROPN
ftr-488	998	3	and	and	CCONJ
ftr-488	998	4	conclusion	conclusion	VERB
ftr-488	998	5	a	a	DET
ftr-488	998	6	number	number	NOUN
ftr-488	998	7	of	of	ADP
ftr-488	998	8	explanations	explanation	NOUN
ftr-488	998	9	have	have	AUX
ftr-488	998	10	been	be	AUX
ftr-488	998	11	offered	offer	VERB
ftr-488	998	12	to	to	PART
ftr-488	998	13	reconcile	reconcile	VERB
ftr-488	998	14	non	non	NOUN
ftr-488	998	15	-	-	NOUN
ftr-488	998	16	taxation	taxation	NOUN
ftr-488	998	17	of	of	ADP
ftr-488	998	18	recoveries	recovery	NOUN
ftr-488	998	19	by	by	ADP
ftr-488	998	20	way	way	NOUN
ftr-488	998	21	of	of	ADP
ftr-488	998	22	insurance	insurance	NOUN
ftr-488	998	23	or	or	CCONJ
ftr-488	998	24	otherwise	otherwise	ADV
ftr-488	998	25	with	with	ADP
ftr-488	998	26	nondeductibility	nondeductibility	NOUN
ftr-488	998	27	of	of	ADP
ftr-488	998	28	losses	loss	NOUN
ftr-488	998	29	suffered	suffer	VERB
ftr-488	998	30	by	by	ADP
ftr-488	998	31	the	the	DET
ftr-488	998	32	uninsured	uninsured	NOUN
ftr-488	998	33	.	.	PUNCT
ftr-488	999	1	these	these	PRON
ftr-488	999	2	include	include	VERB
ftr-488	999	3	the	the	DET
ftr-488	999	4	application	application	NOUN
ftr-488	999	5	of	of	ADP
ftr-488	999	6	basis	basis	NOUN
ftr-488	999	7	,	,	PUNCT
ftr-488	999	8	the	the	DET
ftr-488	999	9	existence	existence	NOUN
ftr-488	999	10	of	of	ADP
ftr-488	999	11	an	an	DET
ftr-488	999	12	offsetting	offset	VERB
ftr-488	999	13	loss	loss	NOUN
ftr-488	999	14	and	and	CCONJ
ftr-488	999	15	the	the	DET
ftr-488	999	16	argument	argument	NOUN
ftr-488	999	17	that	that	SCONJ
ftr-488	999	18	there	there	PRON
ftr-488	999	19	is	be	VERB
ftr-488	999	20	in	in	ADP
ftr-488	999	21	fact	fact	NOUN
ftr-488	999	22	no	no	DET
ftr-488	999	23	"	"	PUNCT
ftr-488	999	24	recovery	recovery	NOUN
ftr-488	999	25	"	"	PUNCT
ftr-488	999	26	for	for	ADP
ftr-488	999	27	the	the	DET
ftr-488	999	28	consumer	consumer	NOUN
ftr-488	999	29	.	.	PUNCT
ftr-488	1000	1	consistent	consistent	ADJ
ftr-488	1000	2	with	with	ADP
ftr-488	1000	3	my	my	PRON
ftr-488	1000	4	belief	belief	NOUN
ftr-488	1000	5	that	that	SCONJ
ftr-488	1000	6	the	the	DET
ftr-488	1000	7	value	value	NOUN
ftr-488	1000	8	of	of	ADP
ftr-488	1000	9	consumption	consumption	NOUN
ftr-488	1000	10	should	should	AUX
ftr-488	1000	11	generally	generally	ADV
ftr-488	1000	12	be	be	AUX
ftr-488	1000	13	measured	measure	VERB
ftr-488	1000	14	by	by	ADP
ftr-488	1000	15	the	the	DET
ftr-488	1000	16	costs	cost	NOUN
ftr-488	1000	17	incurred	incur	VERB
ftr-488	1000	18	in	in	ADP
ftr-488	1000	19	a	a	DET
ftr-488	1000	20	market	market	NOUN
ftr-488	1000	21	transaction	transaction	NOUN
ftr-488	1000	22	,	,	PUNCT
ftr-488	1000	23	i	i	PRON
ftr-488	1000	24	am	be	AUX
ftr-488	1000	25	comfortable	comfortable	ADJ
ftr-488	1000	26	with	with	ADP
ftr-488	1000	27	the	the	DET
ftr-488	1000	28	view	view	NOUN
ftr-488	1000	29	that	that	SCONJ
ftr-488	1000	30	the	the	DET
ftr-488	1000	31	"	"	PUNCT
ftr-488	1000	32	recovery	recovery	NOUN
ftr-488	1000	33	"	"	PUNCT
ftr-488	1000	34	can	can	AUX
ftr-488	1000	35	generally	generally	ADV
ftr-488	1000	36	be	be	AUX
ftr-488	1000	37	"	"	PUNCT
ftr-488	1000	38	ignored	ignore	VERB
ftr-488	1000	39	"	"	PUNCT
ftr-488	1000	40	by	by	ADP
ftr-488	1000	41	a	a	DET
ftr-488	1000	42	taxpayer	taxpayer	NOUN
ftr-488	1000	43	who	who	PRON
ftr-488	1000	44	is	be	AUX
ftr-488	1000	45	insured	insure	VERB
ftr-488	1000	46	,	,	PUNCT
ftr-488	1000	47	protected	protect	VERB
ftr-488	1000	48	by	by	ADP
ftr-488	1000	49	seller	seller	NOUN
ftr-488	1000	50	warranty	warranty	NOUN
ftr-488	1000	51	,	,	PUNCT
ftr-488	1000	52	or	or	CCONJ
ftr-488	1000	53	reimbursed	reimburse	VERB
ftr-488	1000	54	by	by	ADP
ftr-488	1000	55	a	a	DET
ftr-488	1000	56	tortfeasor	tortfeasor	NOUN
ftr-488	1000	57	.	.	PUNCT
ftr-488	1001	1	14	14	NUM
ftr-488	1001	2	'	'	PUNCT
ftr-488	1002	1	she	she	PRON
ftr-488	1002	2	has	have	AUX
ftr-488	1002	3	originally	originally	ADV
ftr-488	1002	4	purchased	purchase	VERB
ftr-488	1002	5	a	a	DET
ftr-488	1002	6	different	different	ADJ
ftr-488	1002	7	more	more	ADV
ftr-488	1002	8	reliable	reliable	ADJ
ftr-488	1002	9	product	product	NOUN
ftr-488	1002	10	and	and	CCONJ
ftr-488	1002	11	her	her	PRON
ftr-488	1002	12	consumption	consumption	NOUN
ftr-488	1002	13	is	be	AUX
ftr-488	1002	14	measured	measure	VERB
ftr-488	1002	15	by	by	ADP
ftr-488	1002	16	the	the	DET
ftr-488	1002	17	amount	amount	NOUN
ftr-488	1002	18	paid	pay	VERB
ftr-488	1002	19	for	for	ADP
ftr-488	1002	20	that	that	DET
ftr-488	1002	21	product	product	NOUN
ftr-488	1002	22	,	,	PUNCT
ftr-488	1002	23	which	which	DET
ftr-488	1002	24	amount	amount	NOUN
ftr-488	1002	25	includes	include	VERB
ftr-488	1002	26	the	the	DET
ftr-488	1002	27	cost	cost	NOUN
ftr-488	1002	28	of	of	ADP
ftr-488	1002	29	insurance	insurance	NOUN
ftr-488	1002	30	.	.	PUNCT
ftr-488	1003	1	the	the	DET
ftr-488	1003	2	cost	cost	NOUN
ftr-488	1003	3	and	and	CCONJ
ftr-488	1003	4	hence	hence	ADV
ftr-488	1003	5	the	the	DET
ftr-488	1003	6	"	"	PUNCT
ftr-488	1003	7	value	value	NOUN
ftr-488	1003	8	"	"	PUNCT
ftr-488	1003	9	of	of	ADP
ftr-488	1003	10	potential	potential	ADJ
ftr-488	1003	11	liability	liability	NOUN
ftr-488	1003	12	to	to	ADP
ftr-488	1003	13	victims	victim	NOUN
ftr-488	1003	14	,	,	PUNCT
ftr-488	1003	15	for	for	ADP
ftr-488	1003	16	example	example	NOUN
ftr-488	1003	17	,	,	PUNCT
ftr-488	1003	18	is	be	AUX
ftr-488	1003	19	determined	determine	VERB
ftr-488	1003	20	by	by	ADP
ftr-488	1003	21	the	the	DET
ftr-488	1003	22	insurance	insurance	NOUN
ftr-488	1003	23	premium	premium	NOUN
ftr-488	1003	24	rather	rather	ADV
ftr-488	1003	25	than	than	ADP
ftr-488	1003	26	the	the	DET
ftr-488	1003	27	uncertainties	uncertainty	NOUN
ftr-488	1003	28	of	of	ADP
ftr-488	1003	29	future	future	ADJ
ftr-488	1003	30	events	event	NOUN
ftr-488	1003	31	.	.	PUNCT
ftr-488	1004	1	this	this	DET
ftr-488	1004	2	approach	approach	NOUN
ftr-488	1004	3	fits	fit	VERB
ftr-488	1004	4	most	most	ADV
ftr-488	1004	5	easily	easily	ADV
ftr-488	1004	6	with	with	ADP
ftr-488	1004	7	situations	situation	NOUN
ftr-488	1004	8	in	in	ADP
ftr-488	1004	9	which	which	PRON
ftr-488	1004	10	the	the	DET
ftr-488	1004	11	recovery	recovery	NOUN
ftr-488	1004	12	is	be	AUX
ftr-488	1004	13	not	not	PART
ftr-488	1004	14	directly	directly	ADV
ftr-488	1004	15	received	receive	VERB
ftr-488	1004	16	by	by	ADP
ftr-488	1004	17	the	the	DET
ftr-488	1004	18	taxpayer	taxpayer	NOUN
ftr-488	1004	19	or	or	CCONJ
ftr-488	1004	20	at	at	ADP
ftr-488	1004	21	least	least	ADJ
ftr-488	1004	22	must	must	AUX
ftr-488	1004	23	be	be	AUX
ftr-488	1004	24	used	use	VERB
ftr-488	1004	25	in	in	ADP
ftr-488	1004	26	connection	connection	NOUN
ftr-488	1004	27	with	with	ADP
ftr-488	1004	28	the	the	DET
ftr-488	1004	29	original	original	ADJ
ftr-488	1004	30	activity	activity	NOUN
ftr-488	1004	31	.	.	PUNCT
ftr-488	1005	1	in	in	ADP
ftr-488	1005	2	such	such	ADJ
ftr-488	1005	3	cases	case	NOUN
ftr-488	1005	4	it	it	PRON
ftr-488	1005	5	can	can	AUX
ftr-488	1005	6	be	be	AUX
ftr-488	1005	7	said	say	VERB
ftr-488	1005	8	that	that	SCONJ
ftr-488	1005	9	,	,	PUNCT
ftr-488	1005	10	while	while	SCONJ
ftr-488	1005	11	there	there	PRON
ftr-488	1005	12	may	may	AUX
ftr-488	1005	13	be	be	AUX
ftr-488	1005	14	a	a	DET
ftr-488	1005	15	market	market	NOUN
ftr-488	1005	16	transaction	transaction	NOUN
ftr-488	1005	17	,	,	PUNCT
ftr-488	1005	18	the	the	DET
ftr-488	1005	19	taxpayer	taxpayer	NOUN
ftr-488	1005	20	does	do	AUX
ftr-488	1005	21	not	not	PART
ftr-488	1005	22	have	have	VERB
ftr-488	1005	23	a	a	DET
ftr-488	1005	24	new	new	ADJ
ftr-488	1005	25	consumption	consumption	NOUN
ftr-488	1005	26	choice	choice	NOUN
ftr-488	1005	27	.	.	PUNCT
ftr-488	1006	1	thus	thus	ADV
ftr-488	1006	2	,	,	PUNCT
ftr-488	1006	3	a	a	DET
ftr-488	1006	4	dealer	dealer	NOUN
ftr-488	1006	5	warranty	warranty	NOUN
ftr-488	1006	6	can	can	AUX
ftr-488	1006	7	be	be	AUX
ftr-488	1006	8	used	use	VERB
ftr-488	1006	9	only	only	ADV
ftr-488	1006	10	to	to	PART
ftr-488	1006	11	fix	fix	VERB
ftr-488	1006	12	the	the	DET
ftr-488	1006	13	car	car	NOUN
ftr-488	1006	14	.	.	PUNCT
ftr-488	1007	1	payments	payment	NOUN
ftr-488	1007	2	pursuant	pursuant	VERB
ftr-488	1007	3	to	to	ADP
ftr-488	1007	4	liability	liability	NOUN
ftr-488	1007	5	insurance	insurance	NOUN
ftr-488	1007	6	go	go	VERB
ftr-488	1007	7	directly	directly	ADV
ftr-488	1007	8	to	to	ADP
ftr-488	1007	9	the	the	DET
ftr-488	1007	10	victim	victim	NOUN
ftr-488	1007	11	.	.	PUNCT
ftr-488	1008	1	blue	blue	PROPN
ftr-488	1008	2	cross	cross	PROPN
ftr-488	1008	3	will	will	AUX
ftr-488	1008	4	only	only	ADV
ftr-488	1008	5	reimburse	reimburse	VERB
ftr-488	1008	6	actual	actual	ADJ
ftr-488	1008	7	costs	cost	NOUN
ftr-488	1008	8	.	.	PUNCT
ftr-488	1009	1	the	the	DET
ftr-488	1009	2	traveler	traveler	NOUN
ftr-488	1009	3	stranded	strand	VERB
ftr-488	1009	4	by	by	ADP
ftr-488	1009	5	his	his	PRON
ftr-488	1009	6	charter	charter	NOUN
ftr-488	1009	7	flight	flight	NOUN
ftr-488	1009	8	ostensibly	ostensibly	ADV
ftr-488	1009	9	has	have	VERB
ftr-488	1009	10	more	more	ADJ
ftr-488	1009	11	choice	choice	NOUN
ftr-488	1009	12	if	if	SCONJ
ftr-488	1009	13	recovery	recovery	NOUN
ftr-488	1009	14	is	be	AUX
ftr-488	1009	15	in	in	ADP
ftr-488	1009	16	cash	cash	NOUN
ftr-488	1009	17	,	,	PUNCT
ftr-488	1009	18	but	but	CCONJ
ftr-488	1009	19	nevertheless	nevertheless	ADV
ftr-488	1009	20	must	must	AUX
ftr-488	1009	21	return	return	VERB
ftr-488	1009	22	home	home	ADV
ftr-488	1009	23	.	.	PUNCT
ftr-488	1010	1	this	this	DET
ftr-488	1010	2	analysis	analysis	NOUN
ftr-488	1010	3	will	will	AUX
ftr-488	1010	4	not	not	PART
ftr-488	1010	5	cover	cover	VERB
ftr-488	1010	6	all	all	DET
ftr-488	1010	7	cases	case	NOUN
ftr-488	1010	8	,	,	PUNCT
ftr-488	1010	9	however	however	ADV
ftr-488	1010	10	.	.	PUNCT
ftr-488	1011	1	the	the	DET
ftr-488	1011	2	victim	victim	NOUN
ftr-488	1011	3	of	of	ADP
ftr-488	1011	4	a	a	DET
ftr-488	1011	5	collision	collision	NOUN
ftr-488	1011	6	need	need	AUX
ftr-488	1011	7	not	not	PART
ftr-488	1011	8	replace	replace	VERB
ftr-488	1011	9	his	his	PRON
ftr-488	1011	10	auto	auto	NOUN
ftr-488	1011	11	.	.	PUNCT
ftr-488	1012	1	vacation	vacation	NOUN
ftr-488	1012	2	insurance	insurance	NOUN
ftr-488	1012	3	payable	payable	ADJ
ftr-488	1012	4	in	in	ADP
ftr-488	1012	5	cash	cash	NOUN
ftr-488	1012	6	could	could	AUX
ftr-488	1012	7	be	be	AUX
ftr-488	1012	8	used	use	VERB
ftr-488	1012	9	for	for	ADP
ftr-488	1012	10	other	other	ADJ
ftr-488	1012	11	purposes	purpose	NOUN
ftr-488	1012	12	.	.	PUNCT
ftr-488	1013	1	cash	cash	NOUN
ftr-488	1013	2	can	can	AUX
ftr-488	1013	3	not	not	PART
ftr-488	1013	4	restore	restore	VERB
ftr-488	1013	5	violated	violate	VERB
ftr-488	1013	6	privacy	privacy	NOUN
ftr-488	1013	7	.	.	PUNCT
ftr-488	1014	1	basis	basis	NOUN
ftr-488	1014	2	recovery	recovery	NOUN
ftr-488	1014	3	may	may	AUX
ftr-488	1014	4	explain	explain	VERB
ftr-488	1014	5	exemption	exemption	NOUN
ftr-488	1014	6	in	in	ADP
ftr-488	1014	7	some	some	DET
ftr-488	1014	8	circumstances	circumstance	NOUN
ftr-488	1014	9	,	,	PUNCT
ftr-488	1014	10	but	but	CCONJ
ftr-488	1014	11	,	,	PUNCT
ftr-488	1014	12	perhaps	perhaps	ADV
ftr-488	1014	13	because	because	SCONJ
ftr-488	1014	14	the	the	DET
ftr-488	1014	15	recovery	recovery	NOUN
ftr-488	1014	16	would	would	AUX
ftr-488	1014	17	exceed	exceed	VERB
ftr-488	1014	18	the	the	DET
ftr-488	1014	19	price	price	NOUN
ftr-488	1014	20	or	or	CCONJ
ftr-488	1014	21	premium	premium	NOUN
ftr-488	1014	22	paid	pay	VERB
ftr-488	1014	23	for	for	ADP
ftr-488	1014	24	protection	protection	NOUN
ftr-488	1014	25	,	,	PUNCT
ftr-488	1014	26	basis	basis	NOUN
ftr-488	1014	27	would	would	AUX
ftr-488	1014	28	sometimes	sometimes	ADV
ftr-488	1014	29	be	be	AUX
ftr-488	1014	30	insufficient	insufficient	ADJ
ftr-488	1014	31	.	.	PUNCT
ftr-488	1015	1	some	some	PRON
ftr-488	1015	2	would	would	AUX
ftr-488	1015	3	argue	argue	VERB
ftr-488	1015	4	that	that	SCONJ
ftr-488	1015	5	,	,	PUNCT
ftr-488	1015	6	regardless	regardless	ADV
ftr-488	1015	7	of	of	ADP
ftr-488	1015	8	basis	basis	NOUN
ftr-488	1015	9	,	,	PUNCT
ftr-488	1015	10	an	an	DET
ftr-488	1015	11	individual	individual	NOUN
ftr-488	1015	12	who	who	PRON
ftr-488	1015	13	is	be	AUX
ftr-488	1015	14	no	no	ADV
ftr-488	1015	15	better	well	ADJ
ftr-488	1015	16	off	off	ADP
ftr-488	1015	17	as	as	ADP
ftr-488	1015	18	a	a	DET
ftr-488	1015	19	result	result	NOUN
ftr-488	1015	20	of	of	ADP
ftr-488	1015	21	the	the	DET
ftr-488	1015	22	transaction	transaction	NOUN
ftr-488	1015	23	should	should	AUX
ftr-488	1015	24	not	not	PART
ftr-488	1015	25	be	be	AUX
ftr-488	1015	26	subject	subject	ADJ
ftr-488	1015	27	to	to	ADP
ftr-488	1015	28	tax	tax	NOUN
ftr-488	1015	29	.	.	PUNCT
ftr-488	1016	1	while	while	SCONJ
ftr-488	1016	2	this	this	DET
ftr-488	1016	3	141	141	NUM
ftr-488	1016	4	.	.	PUNCT
ftr-488	1017	1	if	if	SCONJ
ftr-488	1017	2	reimbursed	reimburse	VERB
ftr-488	1017	3	by	by	ADP
ftr-488	1017	4	an	an	DET
ftr-488	1017	5	employer	employer	NOUN
ftr-488	1017	6	,	,	PUNCT
ftr-488	1017	7	the	the	DET
ftr-488	1017	8	value	value	NOUN
ftr-488	1017	9	of	of	ADP
ftr-488	1017	10	that	that	DET
ftr-488	1017	11	protection	protection	NOUN
ftr-488	1017	12	should	should	AUX
ftr-488	1017	13	be	be	AUX
ftr-488	1017	14	taxable	taxable	ADJ
ftr-488	1017	15	.	.	PUNCT
ftr-488	1018	1	contra	contra	PROPN
ftr-488	1018	2	andrews	andrews	PROPN
ftr-488	1018	3	,	,	PUNCT
ftr-488	1018	4	supra	supra	PROPN
ftr-488	1018	5	note	note	PROPN
ftr-488	1018	6	18	18	NUM
ftr-488	1018	7	,	,	PUNCT
ftr-488	1018	8	at	at	ADP
ftr-488	1018	9	334	334	NUM
ftr-488	1018	10	(	(	PUNCT
ftr-488	1018	11	suggesting	suggest	VERB
ftr-488	1018	12	employer	employer	NOUN
ftr-488	1018	13	reimbursement	reimbursement	NOUN
ftr-488	1018	14	be	be	AUX
ftr-488	1018	15	tax	tax	NOUN
ftr-488	1018	16	-	-	PUNCT
ftr-488	1018	17	free	free	ADJ
ftr-488	1018	18	)	)	PUNCT
ftr-488	1018	19	.	.	PUNCT
ftr-488	1019	1	[	[	X
ftr-488	1019	2	vol	vol	NOUN
ftr-488	1019	3	1:1	1:1	NUM
ftr-488	1019	4	valuing	value	VERB
ftr-488	1019	5	personal	personal	ADJ
ftr-488	1019	6	conswnmption	conswnmption	NOUN
ftr-488	1019	7	seems	seem	VERB
ftr-488	1019	8	too	too	ADV
ftr-488	1019	9	broad	broad	ADJ
ftr-488	1019	10	,	,	PUNCT
ftr-488	1019	11	a	a	DET
ftr-488	1019	12	less	less	ADV
ftr-488	1019	13	drastic	drastic	ADJ
ftr-488	1019	14	version	version	NOUN
ftr-488	1019	15	-	-	PUNCT
ftr-488	1019	16	the	the	DET
ftr-488	1019	17	idea	idea	NOUN
ftr-488	1019	18	that	that	SCONJ
ftr-488	1019	19	all	all	DET
ftr-488	1019	20	involuntary	involuntary	ADJ
ftr-488	1019	21	receipts	receipt	NOUN
ftr-488	1019	22	that	that	PRON
ftr-488	1019	23	leave	leave	VERB
ftr-488	1019	24	the	the	DET
ftr-488	1019	25	taxpayer	taxpayer	NOUN
ftr-488	1019	26	no	no	ADV
ftr-488	1019	27	better	well	ADJ
ftr-488	1019	28	off	off	ADP
ftr-488	1019	29	should	should	AUX
ftr-488	1019	30	be	be	AUX
ftr-488	1019	31	tax	tax	NOUN
ftr-488	1019	32	-	-	PUNCT
ftr-488	1019	33	free	free	ADJ
ftr-488	1019	34	-	-	PUNCT
ftr-488	1019	35	has	have	VERB
ftr-488	1019	36	appeal	appeal	NOUN
ftr-488	1019	37	.	.	PUNCT
ftr-488	1020	1	in	in	ADP
ftr-488	1020	2	assessing	assess	VERB
ftr-488	1020	3	this	this	DET
ftr-488	1020	4	view	view	NOUN
ftr-488	1020	5	,	,	PUNCT
ftr-488	1020	6	it	it	PRON
ftr-488	1020	7	is	be	AUX
ftr-488	1020	8	useful	useful	ADJ
ftr-488	1020	9	to	to	PART
ftr-488	1020	10	consider	consider	VERB
ftr-488	1020	11	how	how	SCONJ
ftr-488	1020	12	an	an	DET
ftr-488	1020	13	individual	individual	NOUN
ftr-488	1020	14	could	could	AUX
ftr-488	1020	15	be	be	AUX
ftr-488	1020	16	said	say	VERB
ftr-488	1020	17	not	not	PART
ftr-488	1020	18	to	to	PART
ftr-488	1020	19	be	be	AUX
ftr-488	1020	20	"	"	PUNCT
ftr-488	1020	21	better	well	ADJ
ftr-488	1020	22	off	off	ADP
ftr-488	1020	23	'	'	PUNCT
ftr-488	1020	24	if	if	SCONJ
ftr-488	1020	25	her	her	PRON
ftr-488	1020	26	basis	basis	NOUN
ftr-488	1020	27	is	be	AUX
ftr-488	1020	28	less	less	ADJ
ftr-488	1020	29	than	than	ADP
ftr-488	1020	30	the	the	DET
ftr-488	1020	31	amount	amount	NOUN
ftr-488	1020	32	recovered	recover	VERB
ftr-488	1020	33	.	.	PUNCT
ftr-488	1021	1	for	for	ADP
ftr-488	1021	2	example	example	NOUN
ftr-488	1021	3	,	,	PUNCT
ftr-488	1021	4	consider	consider	VERB
ftr-488	1021	5	an	an	DET
ftr-488	1021	6	individual	individual	NOUN
ftr-488	1021	7	who	who	PRON
ftr-488	1021	8	purchased	purchase	VERB
ftr-488	1021	9	a	a	DET
ftr-488	1021	10	residence	residence	NOUN
ftr-488	1021	11	for	for	ADP
ftr-488	1021	12	$	$	SYM
ftr-488	1021	13	100,000	100,000	NUM
ftr-488	1021	14	.	.	PUNCT
ftr-488	1022	1	the	the	DET
ftr-488	1022	2	property	property	NOUN
ftr-488	1022	3	increases	increase	VERB
ftr-488	1022	4	in	in	ADP
ftr-488	1022	5	value	value	NOUN
ftr-488	1022	6	to	to	ADP
ftr-488	1022	7	$	$	SYM
ftr-488	1022	8	150,000	150,000	NUM
ftr-488	1022	9	before	before	ADP
ftr-488	1022	10	being	be	AUX
ftr-488	1022	11	destroyed	destroy	VERB
ftr-488	1022	12	by	by	ADP
ftr-488	1022	13	fire	fire	NOUN
ftr-488	1022	14	.	.	PUNCT
ftr-488	1023	1	while	while	SCONJ
ftr-488	1023	2	insurance	insurance	NOUN
ftr-488	1023	3	proceeds	proceed	NOUN
ftr-488	1023	4	of	of	ADP
ftr-488	1023	5	$	$	SYM
ftr-488	1023	6	150,000	150,000	NUM
ftr-488	1023	7	would	would	AUX
ftr-488	1023	8	leave	leave	VERB
ftr-488	1023	9	the	the	DET
ftr-488	1023	10	taxpayer	taxpayer	NOUN
ftr-488	1023	11	no	no	ADV
ftr-488	1023	12	better	well	ADV
ftr-488	1023	13	off	off	ADV
ftr-488	1023	14	,	,	PUNCT
ftr-488	1023	15	it	it	PRON
ftr-488	1023	16	is	be	AUX
ftr-488	1023	17	clear	clear	ADJ
ftr-488	1023	18	that	that	SCONJ
ftr-488	1023	19	,	,	PUNCT
ftr-488	1023	20	in	in	ADP
ftr-488	1023	21	the	the	DET
ftr-488	1023	22	absence	absence	NOUN
ftr-488	1023	23	of	of	ADP
ftr-488	1023	24	reinvestment	reinvestment	NOUN
ftr-488	1023	25	,	,	PUNCT
ftr-488	1023	26	the	the	DET
ftr-488	1023	27	amount	amount	NOUN
ftr-488	1023	28	received	receive	VERB
ftr-488	1023	29	in	in	ADP
ftr-488	1023	30	excess	excess	NOUN
ftr-488	1023	31	of	of	ADP
ftr-488	1023	32	basis	basis	NOUN
ftr-488	1023	33	,	,	PUNCT
ftr-488	1023	34	$	$	SYM
ftr-488	1023	35	50,000	50,000	NUM
ftr-488	1023	36	,	,	PUNCT
ftr-488	1023	37	would	would	AUX
ftr-488	1023	38	be	be	AUX
ftr-488	1023	39	taxable	taxable	ADJ
ftr-488	1023	40	.	.	PUNCT
ftr-488	1023	41	'	'	PUNCT
ftr-488	1024	1	42	42	NUM
ftr-488	1024	2	the	the	DET
ftr-488	1024	3	fire	fire	NOUN
ftr-488	1024	4	becomes	become	VERB
ftr-488	1024	5	the	the	DET
ftr-488	1024	6	occasion	occasion	NOUN
ftr-488	1024	7	to	to	PART
ftr-488	1024	8	recognize	recognize	VERB
ftr-488	1024	9	the	the	DET
ftr-488	1024	10	previously	previously	ADV
ftr-488	1024	11	unrealized	unrealized	ADJ
ftr-488	1024	12	gain	gain	NOUN
ftr-488	1024	13	.	.	PUNCT
ftr-488	1025	1	"	"	PUNCT
ftr-488	1025	2	no	no	ADV
ftr-488	1025	3	better	well	ADV
ftr-488	1025	4	off	off	ADV
ftr-488	1025	5	"	"	PUNCT
ftr-488	1025	6	in	in	ADP
ftr-488	1025	7	this	this	DET
ftr-488	1025	8	context	context	NOUN
ftr-488	1025	9	must	must	AUX
ftr-488	1025	10	mean	mean	VERB
ftr-488	1025	11	,	,	PUNCT
ftr-488	1025	12	therefore	therefore	ADV
ftr-488	1025	13	,	,	PUNCT
ftr-488	1025	14	that	that	SCONJ
ftr-488	1025	15	even	even	ADV
ftr-488	1025	16	though	though	SCONJ
ftr-488	1025	17	basis	basis	NOUN
ftr-488	1025	18	is	be	AUX
ftr-488	1025	19	inadequate	inadequate	ADJ
ftr-488	1025	20	,	,	PUNCT
ftr-488	1025	21	there	there	PRON
ftr-488	1025	22	is	be	VERB
ftr-488	1025	23	no	no	DET
ftr-488	1025	24	"	"	PUNCT
ftr-488	1025	25	unrealized	unrealized	ADJ
ftr-488	1025	26	gain	gain	NOUN
ftr-488	1025	27	.	.	PUNCT
ftr-488	1025	28	"	"	PUNCT
ftr-488	1026	1	how	how	SCONJ
ftr-488	1026	2	could	could	AUX
ftr-488	1026	3	that	that	PRON
ftr-488	1026	4	occur	occur	VERB
ftr-488	1026	5	?	?	PUNCT
ftr-488	1027	1	two	two	NUM
ftr-488	1027	2	possibilities	possibility	NOUN
ftr-488	1027	3	may	may	AUX
ftr-488	1027	4	be	be	AUX
ftr-488	1027	5	suggested	suggest	VERB
ftr-488	1027	6	.	.	PUNCT
ftr-488	1028	1	first	first	ADV
ftr-488	1028	2	,	,	PUNCT
ftr-488	1028	3	the	the	DET
ftr-488	1028	4	recovery	recovery	NOUN
ftr-488	1028	5	reimburses	reimburse	VERB
ftr-488	1028	6	the	the	DET
ftr-488	1028	7	taxpayer	taxpayer	NOUN
ftr-488	1028	8	against	against	ADP
ftr-488	1028	9	an	an	DET
ftr-488	1028	10	expense	expense	NOUN
ftr-488	1028	11	,	,	PUNCT
ftr-488	1028	12	subsequent	subsequent	ADJ
ftr-488	1028	13	to	to	ADP
ftr-488	1028	14	the	the	DET
ftr-488	1028	15	original	original	ADJ
ftr-488	1028	16	purchase	purchase	NOUN
ftr-488	1028	17	,	,	PUNCT
ftr-488	1028	18	which	which	PRON
ftr-488	1028	19	provides	provide	VERB
ftr-488	1028	20	no	no	DET
ftr-488	1028	21	additional	additional	ADJ
ftr-488	1028	22	utility	utility	NOUN
ftr-488	1028	23	.	.	PUNCT
ftr-488	1029	1	examples	example	NOUN
ftr-488	1029	2	include	include	VERB
ftr-488	1029	3	a	a	DET
ftr-488	1029	4	tort	tort	NOUN
ftr-488	1029	5	judgment	judgment	NOUN
ftr-488	1029	6	from	from	ADP
ftr-488	1029	7	negligent	negligent	ADJ
ftr-488	1029	8	operation	operation	NOUN
ftr-488	1029	9	of	of	ADP
ftr-488	1029	10	an	an	DET
ftr-488	1029	11	automobile	automobile	NOUN
ftr-488	1029	12	,	,	PUNCT
ftr-488	1029	13	a	a	DET
ftr-488	1029	14	return	return	NOUN
ftr-488	1029	15	flight	flight	NOUN
ftr-488	1029	16	from	from	ADP
ftr-488	1029	17	europe	europe	PROPN
ftr-488	1029	18	when	when	SCONJ
ftr-488	1029	19	the	the	DET
ftr-488	1029	20	traveler	traveler	NOUN
ftr-488	1029	21	can	can	AUX
ftr-488	1029	22	not	not	PART
ftr-488	1029	23	for	for	ADP
ftr-488	1029	24	some	some	DET
ftr-488	1029	25	reason	reason	NOUN
ftr-488	1029	26	use	use	VERB
ftr-488	1029	27	the	the	DET
ftr-488	1029	28	previously	previously	ADV
ftr-488	1029	29	booked	book	VERB
ftr-488	1029	30	charter	charter	NOUN
ftr-488	1029	31	and	and	CCONJ
ftr-488	1029	32	,	,	PUNCT
ftr-488	1029	33	perhaps	perhaps	ADV
ftr-488	1029	34	,	,	PUNCT
ftr-488	1029	35	the	the	DET
ftr-488	1029	36	cost	cost	NOUN
ftr-488	1029	37	of	of	ADP
ftr-488	1029	38	a	a	DET
ftr-488	1029	39	hotel	hotel	NOUN
ftr-488	1029	40	room	room	NOUN
ftr-488	1029	41	when	when	SCONJ
ftr-488	1029	42	fire	fire	NOUN
ftr-488	1029	43	makes	make	VERB
ftr-488	1029	44	the	the	DET
ftr-488	1029	45	taxpayer	taxpayer	NOUN
ftr-488	1029	46	's	's	PART
ftr-488	1029	47	residence	residence	NOUN
ftr-488	1029	48	unusable	unusable	ADJ
ftr-488	1029	49	.	.	PUNCT
ftr-488	1030	1	second	second	ADJ
ftr-488	1030	2	,	,	PUNCT
ftr-488	1030	3	in	in	ADP
ftr-488	1030	4	the	the	DET
ftr-488	1030	5	absence	absence	NOUN
ftr-488	1030	6	of	of	ADP
ftr-488	1030	7	injury	injury	NOUN
ftr-488	1030	8	,	,	PUNCT
ftr-488	1030	9	the	the	DET
ftr-488	1030	10	individual	individual	NOUN
ftr-488	1030	11	had	have	VERB
ftr-488	1030	12	access	access	NOUN
ftr-488	1030	13	to	to	ADP
ftr-488	1030	14	a	a	DET
ftr-488	1030	15	form	form	NOUN
ftr-488	1030	16	of	of	ADP
ftr-488	1030	17	tax	tax	NOUN
ftr-488	1030	18	-	-	PUNCT
ftr-488	1030	19	free	free	ADJ
ftr-488	1030	20	consumption	consumption	NOUN
ftr-488	1030	21	;	;	PUNCT
ftr-488	1030	22	for	for	ADP
ftr-488	1030	23	example	example	NOUN
ftr-488	1030	24	,	,	PUNCT
ftr-488	1030	25	privacy	privacy	NOUN
ftr-488	1030	26	,	,	PUNCT
ftr-488	1030	27	use	use	NOUN
ftr-488	1030	28	of	of	ADP
ftr-488	1030	29	one	one	PRON
ftr-488	1030	30	's	's	PART
ftr-488	1030	31	body	body	NOUN
ftr-488	1030	32	,	,	PUNCT
ftr-488	1030	33	or	or	CCONJ
ftr-488	1030	34	imputed	impute	VERB
ftr-488	1030	35	income	income	NOUN
ftr-488	1030	36	from	from	ADP
ftr-488	1030	37	use	use	NOUN
ftr-488	1030	38	of	of	ADP
ftr-488	1030	39	a	a	DET
ftr-488	1030	40	residence	residence	NOUN
ftr-488	1030	41	or	or	CCONJ
ftr-488	1030	42	one	one	NUM
ftr-488	1030	43	's	's	PART
ftr-488	1030	44	own	own	ADJ
ftr-488	1030	45	services	service	NOUN
ftr-488	1030	46	.	.	PUNCT
ftr-488	1031	1	the	the	DET
ftr-488	1031	2	first	first	ADJ
ftr-488	1031	3	possibility	possibility	NOUN
ftr-488	1031	4	seems	seem	VERB
ftr-488	1031	5	easier	easy	ADJ
ftr-488	1031	6	to	to	PART
ftr-488	1031	7	deal	deal	VERB
ftr-488	1031	8	with	with	ADP
ftr-488	1031	9	.	.	PUNCT
ftr-488	1032	1	in	in	ADP
ftr-488	1032	2	most	most	ADJ
ftr-488	1032	3	of	of	ADP
ftr-488	1032	4	these	these	DET
ftr-488	1032	5	cases	case	NOUN
ftr-488	1032	6	,	,	PUNCT
ftr-488	1032	7	as	as	SCONJ
ftr-488	1032	8	noted	note	VERB
ftr-488	1032	9	above	above	ADV
ftr-488	1032	10	,	,	PUNCT
ftr-488	1032	11	the	the	DET
ftr-488	1032	12	recovery	recovery	NOUN
ftr-488	1032	13	does	do	AUX
ftr-488	1032	14	not	not	PART
ftr-488	1032	15	enable	enable	VERB
ftr-488	1032	16	the	the	DET
ftr-488	1032	17	consumer	consumer	NOUN
ftr-488	1032	18	to	to	PART
ftr-488	1032	19	vary	vary	VERB
ftr-488	1032	20	the	the	DET
ftr-488	1032	21	form	form	NOUN
ftr-488	1032	22	of	of	ADP
ftr-488	1032	23	purchase	purchase	NOUN
ftr-488	1032	24	and	and	CCONJ
ftr-488	1032	25	thus	thus	ADV
ftr-488	1032	26	can	can	AUX
ftr-488	1032	27	reasonably	reasonably	ADV
ftr-488	1032	28	be	be	AUX
ftr-488	1032	29	considered	consider	VERB
ftr-488	1032	30	irrelevant	irrelevant	ADJ
ftr-488	1032	31	.	.	PUNCT
ftr-488	1033	1	even	even	ADV
ftr-488	1033	2	if	if	SCONJ
ftr-488	1033	3	this	this	PRON
ftr-488	1033	4	is	be	AUX
ftr-488	1033	5	not	not	PART
ftr-488	1033	6	the	the	DET
ftr-488	1033	7	case	case	NOUN
ftr-488	1033	8	,	,	PUNCT
ftr-488	1033	9	it	it	PRON
ftr-488	1033	10	seems	seem	VERB
ftr-488	1033	11	unfair	unfair	ADJ
ftr-488	1033	12	for	for	ADP
ftr-488	1033	13	a	a	DET
ftr-488	1033	14	person	person	NOUN
ftr-488	1033	15	who	who	PRON
ftr-488	1033	16	is	be	AUX
ftr-488	1033	17	no	no	ADV
ftr-488	1033	18	better	well	ADJ
ftr-488	1033	19	off	off	ADV
ftr-488	1033	20	than	than	SCONJ
ftr-488	1033	21	he	he	PRON
ftr-488	1033	22	would	would	AUX
ftr-488	1033	23	have	have	AUX
ftr-488	1033	24	been	be	AUX
ftr-488	1033	25	had	have	VERB
ftr-488	1033	26	he	he	PRON
ftr-488	1033	27	not	not	PART
ftr-488	1033	28	been	be	AUX
ftr-488	1033	29	injured	injure	VERB
ftr-488	1033	30	or	or	CCONJ
ftr-488	1033	31	suffered	suffer	VERB
ftr-488	1033	32	a	a	DET
ftr-488	1033	33	loss	loss	NOUN
ftr-488	1033	34	to	to	PART
ftr-488	1033	35	bear	bear	VERB
ftr-488	1033	36	a	a	DET
ftr-488	1033	37	larger	large	ADJ
ftr-488	1033	38	tax	tax	NOUN
ftr-488	1033	39	burden	burden	NOUN
ftr-488	1033	40	.	.	PUNCT
ftr-488	1034	1	thus	thus	ADV
ftr-488	1034	2	upon	upon	SCONJ
ftr-488	1034	3	comparison	comparison	NOUN
ftr-488	1034	4	to	to	ADP
ftr-488	1034	5	the	the	DET
ftr-488	1034	6	uninjured	uninjured	ADJ
ftr-488	1034	7	,	,	PUNCT
ftr-488	1034	8	exemption	exemption	NOUN
ftr-488	1034	9	seems	seem	VERB
ftr-488	1034	10	required	require	VERB
ftr-488	1034	11	so	so	ADV
ftr-488	1034	12	as	as	SCONJ
ftr-488	1034	13	not	not	PART
ftr-488	1034	14	to	to	PART
ftr-488	1034	15	tax	tax	VERB
ftr-488	1034	16	the	the	DET
ftr-488	1034	17	injured	injure	VERB
ftr-488	1034	18	more	more	ADV
ftr-488	1034	19	heavily	heavily	ADV
ftr-488	1034	20	.	.	PUNCT
ftr-488	1035	1	one	one	NUM
ftr-488	1035	2	way	way	NOUN
ftr-488	1035	3	to	to	PART
ftr-488	1035	4	justify	justify	VERB
ftr-488	1035	5	exemption	exemption	NOUN
ftr-488	1035	6	is	be	AUX
ftr-488	1035	7	by	by	ADP
ftr-488	1035	8	assuming	assume	VERB
ftr-488	1035	9	that	that	SCONJ
ftr-488	1035	10	for	for	ADP
ftr-488	1035	11	any	any	DET
ftr-488	1035	12	income	income	NOUN
ftr-488	1035	13	there	there	PRON
ftr-488	1035	14	is	be	VERB
ftr-488	1035	15	an	an	DET
ftr-488	1035	16	offsetting	offset	VERB
ftr-488	1035	17	loss	loss	NOUN
ftr-488	1035	18	.	.	PUNCT
ftr-488	1036	1	thus	thus	ADV
ftr-488	1036	2	,	,	PUNCT
ftr-488	1036	3	any	any	DET
ftr-488	1036	4	taxable	taxable	ADJ
ftr-488	1036	5	income	income	NOUN
ftr-488	1036	6	from	from	ADP
ftr-488	1036	7	the	the	DET
ftr-488	1036	8	reimbursement	reimbursement	NOUN
ftr-488	1036	9	of	of	ADP
ftr-488	1036	10	the	the	DET
ftr-488	1036	11	cost	cost	NOUN
ftr-488	1036	12	of	of	ADP
ftr-488	1036	13	a	a	DET
ftr-488	1036	14	vacation	vacation	NOUN
ftr-488	1036	15	,	,	PUNCT
ftr-488	1036	16	ruined	ruin	VERB
ftr-488	1036	17	by	by	ADP
ftr-488	1036	18	bad	bad	ADJ
ftr-488	1036	19	weather	weather	NOUN
ftr-488	1036	20	,	,	PUNCT
ftr-488	1036	21	would	would	AUX
ftr-488	1036	22	be	be	AUX
ftr-488	1036	23	offset	offset	VERB
ftr-488	1036	24	by	by	ADP
ftr-488	1036	25	a	a	DET
ftr-488	1036	26	"	"	PUNCT
ftr-488	1036	27	loss	loss	NOUN
ftr-488	1036	28	"	"	PUNCT
ftr-488	1036	29	for	for	ADP
ftr-488	1036	30	the	the	DET
ftr-488	1036	31	difference	difference	NOUN
ftr-488	1036	32	between	between	ADP
ftr-488	1036	33	the	the	DET
ftr-488	1036	34	original	original	ADJ
ftr-488	1036	35	cost	cost	NOUN
ftr-488	1036	36	of	of	ADP
ftr-488	1036	37	the	the	DET
ftr-488	1036	38	vacation	vacation	NOUN
ftr-488	1036	39	and	and	CCONJ
ftr-488	1036	40	the	the	DET
ftr-488	1036	41	actual	actual	ADJ
ftr-488	1036	42	benefit	benefit	NOUN
ftr-488	1036	43	derived	derive	VERB
ftr-488	1036	44	.	.	PUNCT
ftr-488	1037	1	this	this	PRON
ftr-488	1037	2	might	might	AUX
ftr-488	1037	3	suggest	suggest	VERB
ftr-488	1037	4	,	,	PUNCT
ftr-488	1037	5	however	however	ADV
ftr-488	1037	6	,	,	PUNCT
ftr-488	1037	7	that	that	SCONJ
ftr-488	1037	8	the	the	DET
ftr-488	1037	9	injured	injured	ADJ
ftr-488	1037	10	party	party	NOUN
ftr-488	1037	11	who	who	PRON
ftr-488	1037	12	does	do	AUX
ftr-488	1037	13	not	not	PART
ftr-488	1037	14	recover	recover	VERB
ftr-488	1037	15	should	should	AUX
ftr-488	1037	16	have	have	VERB
ftr-488	1037	17	a	a	DET
ftr-488	1037	18	deductible	deductible	ADJ
ftr-488	1037	19	loss	loss	NOUN
ftr-488	1037	20	.	.	PUNCT
ftr-488	1037	21	'	'	PUNCT
ftr-488	1038	1	43	43	NUM
ftr-488	1038	2	nevertheless	nevertheless	ADV
ftr-488	1038	3	,	,	PUNCT
ftr-488	1038	4	while	while	SCONJ
ftr-488	1038	5	it	it	PRON
ftr-488	1038	6	might	might	AUX
ftr-488	1038	7	be	be	AUX
ftr-488	1038	8	more	more	ADV
ftr-488	1038	9	appealing	appealing	ADJ
ftr-488	1038	10	to	to	PART
ftr-488	1038	11	allow	allow	VERB
ftr-488	1038	12	a	a	DET
ftr-488	1038	13	deduction	deduction	NOUN
ftr-488	1038	14	to	to	ADP
ftr-488	1038	15	the	the	DET
ftr-488	1038	16	unreimbursed	unreimbursed	ADJ
ftr-488	1038	17	individual	individual	NOUN
ftr-488	1038	18	in	in	ADP
ftr-488	1038	19	order	order	NOUN
ftr-488	1038	20	to	to	PART
ftr-488	1038	21	treat	treat	VERB
ftr-488	1038	22	all	all	DET
ftr-488	1038	23	three	three	NUM
ftr-488	1038	24	situations	situation	NOUN
ftr-488	1038	25	consistently	consistently	ADV
ftr-488	1038	26	,	,	PUNCT
ftr-488	1038	27	we	we	PRON
ftr-488	1038	28	have	have	AUX
ftr-488	1038	29	seen	see	VERB
ftr-488	1038	30	that	that	SCONJ
ftr-488	1038	31	there	there	PRON
ftr-488	1038	32	are	be	VERB
ftr-488	1038	33	reasons	reason	NOUN
ftr-488	1038	34	for	for	ADP
ftr-488	1038	35	denying	deny	VERB
ftr-488	1038	36	a	a	DET
ftr-488	1038	37	loss	loss	NOUN
ftr-488	1038	38	for	for	ADP
ftr-488	1038	39	those	those	PRON
ftr-488	1038	40	who	who	PRON
ftr-488	1038	41	choose	choose	VERB
ftr-488	1038	42	not	not	PART
ftr-488	1038	43	to	to	PART
ftr-488	1038	44	insure	insure	VERB
ftr-488	1038	45	.	.	PUNCT
ftr-488	1039	1	since	since	SCONJ
ftr-488	1039	2	insurance	insurance	NOUN
ftr-488	1039	3	in	in	ADP
ftr-488	1039	4	some	some	DET
ftr-488	1039	5	form	form	NOUN
ftr-488	1039	6	is	be	AUX
ftr-488	1039	7	available	available	ADJ
ftr-488	1039	8	with	with	ADP
ftr-488	1039	9	respect	respect	NOUN
ftr-488	1039	10	to	to	ADP
ftr-488	1039	11	most	most	ADJ
ftr-488	1039	12	purchases	purchase	NOUN
ftr-488	1039	13	,	,	PUNCT
ftr-488	1039	14	the	the	DET
ftr-488	1039	15	denial	denial	NOUN
ftr-488	1039	16	of	of	ADP
ftr-488	1039	17	deductions	deduction	NOUN
ftr-488	1039	18	for	for	ADP
ftr-488	1039	19	unreimbursed	unreimbursed	ADJ
ftr-488	1039	20	losses	loss	NOUN
ftr-488	1039	21	does	do	AUX
ftr-488	1039	22	not	not	PART
ftr-488	1039	23	necessarily	necessarily	ADV
ftr-488	1039	24	determine	determine	VERB
ftr-488	1039	25	how	how	SCONJ
ftr-488	1039	26	"	"	PUNCT
ftr-488	1039	27	insured	insure	VERB
ftr-488	1039	28	"	"	PUNCT
ftr-488	1039	29	losses	loss	NOUN
ftr-488	1039	30	should	should	AUX
ftr-488	1039	31	be	be	AUX
ftr-488	1039	32	treated	treat	VERB
ftr-488	1039	33	.	.	PUNCT
ftr-488	1040	1	if	if	SCONJ
ftr-488	1040	2	this	this	PRON
ftr-488	1040	3	is	be	AUX
ftr-488	1040	4	so	so	ADV
ftr-488	1040	5	,	,	PUNCT
ftr-488	1040	6	exemption	exemption	NOUN
ftr-488	1040	7	for	for	ADP
ftr-488	1040	8	recoveries	recovery	NOUN
ftr-488	1040	9	can	can	AUX
ftr-488	1040	10	more	more	ADV
ftr-488	1040	11	comfortably	comfortably	ADV
ftr-488	1040	12	be	be	AUX
ftr-488	1040	13	justified	justify	VERB
ftr-488	1040	14	by	by	ADP
ftr-488	1040	15	the	the	DET
ftr-488	1040	16	142	142	NUM
ftr-488	1040	17	.	.	PUNCT
ftr-488	1041	1	irc	irc	PROPN
ftr-488	1041	2	§	§	PROPN
ftr-488	1041	3	1001(a	1001(a	NOUN
ftr-488	1041	4	)	)	PUNCT
ftr-488	1041	5	.	.	PUNCT
ftr-488	1042	1	143	143	X
ftr-488	1042	2	.	.	PUNCT
ftr-488	1042	3	cf	cf	NOUN
ftr-488	1042	4	.	.	PUNCT
ftr-488	1043	1	zelenak	zelenak	PROPN
ftr-488	1043	2	,	,	PUNCT
ftr-488	1043	3	supra	supra	PROPN
ftr-488	1043	4	note	note	PROPN
ftr-488	1043	5	114	114	NUM
ftr-488	1043	6	,	,	PUNCT
ftr-488	1043	7	at	at	ADP
ftr-488	1043	8	388	388	NUM
ftr-488	1043	9	.	.	PUNCT
ftr-488	1043	10	19921	19921	NUM
ftr-488	1043	11	florida	florida	PROPN
ftr-488	1043	12	tax	tax	PROPN
ftr-488	1043	13	review	review	NOUN
ftr-488	1043	14	assumption	assumption	NOUN
ftr-488	1043	15	that	that	SCONJ
ftr-488	1043	16	there	there	PRON
ftr-488	1043	17	is	be	VERB
ftr-488	1043	18	a	a	DET
ftr-488	1043	19	corresponding	corresponding	ADJ
ftr-488	1043	20	loss	loss	NOUN
ftr-488	1043	21	which	which	PRON
ftr-488	1043	22	should	should	AUX
ftr-488	1043	23	be	be	AUX
ftr-488	1043	24	allowed	allow	VERB
ftr-488	1043	25	to	to	ADP
ftr-488	1043	26	those	those	PRON
ftr-488	1043	27	who	who	PRON
ftr-488	1043	28	are	be	AUX
ftr-488	1043	29	insured	insure	VERB
ftr-488	1043	30	.	.	PUNCT
ftr-488	1044	1	there	there	PRON
ftr-488	1044	2	would	would	AUX
ftr-488	1044	3	be	be	AUX
ftr-488	1044	4	cases	case	NOUN
ftr-488	1044	5	,	,	PUNCT
ftr-488	1044	6	however	however	ADV
ftr-488	1044	7	,	,	PUNCT
ftr-488	1044	8	where	where	SCONJ
ftr-488	1044	9	a	a	DET
ftr-488	1044	10	loss	loss	NOUN
ftr-488	1044	11	could	could	AUX
ftr-488	1044	12	not	not	PART
ftr-488	1044	13	be	be	AUX
ftr-488	1044	14	found	find	VERB
ftr-488	1044	15	.	.	PUNCT
ftr-488	1045	1	for	for	ADP
ftr-488	1045	2	example	example	NOUN
ftr-488	1045	3	,	,	PUNCT
ftr-488	1045	4	to	to	ADP
ftr-488	1045	5	the	the	DET
ftr-488	1045	6	extent	extent	NOUN
ftr-488	1045	7	recovery	recovery	NOUN
ftr-488	1045	8	for	for	ADP
ftr-488	1045	9	physical	physical	ADJ
ftr-488	1045	10	injury	injury	NOUN
ftr-488	1045	11	,	,	PUNCT
ftr-488	1045	12	such	such	ADJ
ftr-488	1045	13	as	as	ADP
ftr-488	1045	14	loss	loss	NOUN
ftr-488	1045	15	of	of	ADP
ftr-488	1045	16	a	a	DET
ftr-488	1045	17	limb	limb	NOUN
ftr-488	1045	18	,	,	PUNCT
ftr-488	1045	19	exceeds	exceed	VERB
ftr-488	1045	20	additional	additional	ADJ
ftr-488	1045	21	out	out	ADP
ftr-488	1045	22	-	-	PUNCT
ftr-488	1045	23	of	of	ADP
ftr-488	1045	24	-	-	PUNCT
ftr-488	1045	25	pocket	pocket	NOUN
ftr-488	1045	26	costs	cost	NOUN
ftr-488	1045	27	,	,	PUNCT
ftr-488	1045	28	there	there	PRON
ftr-488	1045	29	would	would	AUX
ftr-488	1045	30	be	be	AUX
ftr-488	1045	31	no	no	DET
ftr-488	1045	32	additional	additional	ADJ
ftr-488	1045	33	expenditure	expenditure	NOUN
ftr-488	1045	34	for	for	ADP
ftr-488	1045	35	the	the	DET
ftr-488	1045	36	injured	injure	VERB
ftr-488	1045	37	person	person	NOUN
ftr-488	1045	38	to	to	PART
ftr-488	1045	39	deduct	deduct	VERB
ftr-488	1045	40	as	as	ADP
ftr-488	1045	41	a	a	DET
ftr-488	1045	42	loss	loss	NOUN
ftr-488	1045	43	.	.	PUNCT
ftr-488	1046	1	this	this	DET
ftr-488	1046	2	analysis	analysis	NOUN
ftr-488	1046	3	suggests	suggest	VERB
ftr-488	1046	4	that	that	SCONJ
ftr-488	1046	5	the	the	DET
ftr-488	1046	6	most	most	ADV
ftr-488	1046	7	difficult	difficult	ADJ
ftr-488	1046	8	cases	case	NOUN
ftr-488	1046	9	involve	involve	VERB
ftr-488	1046	10	the	the	DET
ftr-488	1046	11	substitution	substitution	NOUN
ftr-488	1046	12	of	of	ADP
ftr-488	1046	13	money	money	NOUN
ftr-488	1046	14	for	for	ADP
ftr-488	1046	15	tax	tax	NOUN
ftr-488	1046	16	-	-	PUNCT
ftr-488	1046	17	free	free	ADJ
ftr-488	1046	18	benefits	benefit	NOUN
ftr-488	1046	19	such	such	ADJ
ftr-488	1046	20	as	as	ADP
ftr-488	1046	21	the	the	DET
ftr-488	1046	22	use	use	NOUN
ftr-488	1046	23	of	of	ADP
ftr-488	1046	24	one	one	NOUN
ftr-488	1046	25	's	's	PART
ftr-488	1046	26	body	body	NOUN
ftr-488	1046	27	or	or	CCONJ
ftr-488	1046	28	the	the	DET
ftr-488	1046	29	imputed	impute	VERB
ftr-488	1046	30	income	income	NOUN
ftr-488	1046	31	from	from	ADP
ftr-488	1046	32	home	home	NOUN
ftr-488	1046	33	ownership	ownership	NOUN
ftr-488	1046	34	.	.	PUNCT
ftr-488	1047	1	it	it	PRON
ftr-488	1047	2	is	be	AUX
ftr-488	1047	3	at	at	ADP
ftr-488	1047	4	least	least	ADJ
ftr-488	1047	5	difficult	difficult	ADJ
ftr-488	1047	6	,	,	PUNCT
ftr-488	1047	7	if	if	SCONJ
ftr-488	1047	8	not	not	PART
ftr-488	1047	9	impossible	impossible	ADJ
ftr-488	1047	10	to	to	PART
ftr-488	1047	11	say	say	VERB
ftr-488	1047	12	that	that	SCONJ
ftr-488	1047	13	there	there	PRON
ftr-488	1047	14	is	be	VERB
ftr-488	1047	15	no	no	DET
ftr-488	1047	16	change	change	NOUN
ftr-488	1047	17	in	in	ADP
ftr-488	1047	18	the	the	DET
ftr-488	1047	19	original	original	ADJ
ftr-488	1047	20	form	form	NOUN
ftr-488	1047	21	of	of	ADP
ftr-488	1047	22	consumption	consumption	NOUN
ftr-488	1047	23	;	;	PUNCT
ftr-488	1047	24	there	there	PRON
ftr-488	1047	25	is	be	VERB
ftr-488	1047	26	clearly	clearly	ADV
ftr-488	1047	27	no	no	DET
ftr-488	1047	28	basis	basis	NOUN
ftr-488	1047	29	to	to	PART
ftr-488	1047	30	recover	recover	VERB
ftr-488	1047	31	and	and	CCONJ
ftr-488	1047	32	in	in	ADP
ftr-488	1047	33	the	the	DET
ftr-488	1047	34	case	case	NOUN
ftr-488	1047	35	of	of	ADP
ftr-488	1047	36	one	one	NUM
ftr-488	1047	37	's	's	PART
ftr-488	1047	38	body	body	NOUN
ftr-488	1047	39	no	no	DET
ftr-488	1047	40	offsetting	offset	VERB
ftr-488	1047	41	loss	loss	NOUN
ftr-488	1047	42	.	.	PUNCT
ftr-488	1048	1	the	the	DET
ftr-488	1048	2	home	home	NOUN
ftr-488	1048	3	ownership	ownership	NOUN
ftr-488	1048	4	issue	issue	NOUN
ftr-488	1048	5	was	be	AUX
ftr-488	1048	6	considered	consider	VERB
ftr-488	1048	7	in	in	ADP
ftr-488	1048	8	millsap	millsap	PROPN
ftr-488	1048	9	v.	v.	ADP
ftr-488	1048	10	commissioner145	commissioner145	PROPN
ftr-488	1048	11	and	and	CCONJ
ftr-488	1048	12	mccabe	mccabe	PROPN
ftr-488	1048	13	v.	v.	ADP
ftr-488	1048	14	commissioner.146	commissioner.146	PROPN
ftr-488	1048	15	millsap	millsap	PROPN
ftr-488	1048	16	owned	own	VERB
ftr-488	1048	17	his	his	PRON
ftr-488	1048	18	own	own	ADJ
ftr-488	1048	19	home	home	NOUN
ftr-488	1048	20	and	and	CCONJ
ftr-488	1048	21	appliances	appliance	NOUN
ftr-488	1048	22	and	and	CCONJ
ftr-488	1048	23	enjoyed	enjoy	VERB
ftr-488	1048	24	tax	tax	NOUN
ftr-488	1048	25	-	-	PUNCT
ftr-488	1048	26	free	free	ADJ
ftr-488	1048	27	imputed	impute	VERB
ftr-488	1048	28	income	income	NOUN
ftr-488	1048	29	47	47	NUM
ftr-488	1048	30	from	from	ADP
ftr-488	1048	31	their	their	PRON
ftr-488	1048	32	use	use	NOUN
ftr-488	1048	33	and	and	CCONJ
ftr-488	1048	34	from	from	ADP
ftr-488	1048	35	his	his	PRON
ftr-488	1048	36	own	own	ADJ
ftr-488	1048	37	services	service	NOUN
ftr-488	1048	38	in	in	ADP
ftr-488	1048	39	cooking	cooking	NOUN
ftr-488	1048	40	,	,	PUNCT
ftr-488	1048	41	cleaning	clean	VERB
ftr-488	1048	42	and	and	CCONJ
ftr-488	1048	43	doing	do	VERB
ftr-488	1048	44	laundry	laundry	NOUN
ftr-488	1048	45	.	.	PUNCT
ftr-488	1049	1	the	the	DET
ftr-488	1049	2	home	home	NOUN
ftr-488	1049	3	became	become	VERB
ftr-488	1049	4	temporarily	temporarily	ADV
ftr-488	1049	5	unusable	unusable	ADJ
ftr-488	1049	6	because	because	SCONJ
ftr-488	1049	7	of	of	ADP
ftr-488	1049	8	fire	fire	NOUN
ftr-488	1049	9	,	,	PUNCT
ftr-488	1049	10	and	and	CCONJ
ftr-488	1049	11	as	as	ADP
ftr-488	1049	12	a	a	DET
ftr-488	1049	13	consequence	consequence	NOUN
ftr-488	1049	14	millsap	millsap	PROPN
ftr-488	1049	15	's	's	PART
ftr-488	1049	16	access	access	NOUN
ftr-488	1049	17	to	to	ADP
ftr-488	1049	18	such	such	ADJ
ftr-488	1049	19	imputed	impute	VERB
ftr-488	1049	20	income	income	NOUN
ftr-488	1049	21	was	be	AUX
ftr-488	1049	22	interrupted	interrupt	VERB
ftr-488	1049	23	.	.	PUNCT
ftr-488	1050	1	millsap	millsap	PROPN
ftr-488	1050	2	,	,	PUNCT
ftr-488	1050	3	however	however	ADV
ftr-488	1050	4	,	,	PUNCT
ftr-488	1050	5	was	be	AUX
ftr-488	1050	6	covered	cover	VERB
ftr-488	1050	7	by	by	ADP
ftr-488	1050	8	insurance	insurance	NOUN
ftr-488	1050	9	that	that	PRON
ftr-488	1050	10	reimbursed	reimburse	VERB
ftr-488	1050	11	the	the	DET
ftr-488	1050	12	cost	cost	NOUN
ftr-488	1050	13	of	of	ADP
ftr-488	1050	14	temporary	temporary	ADJ
ftr-488	1050	15	living	living	NOUN
ftr-488	1050	16	quarters	quarter	NOUN
ftr-488	1050	17	,	,	PUNCT
ftr-488	1050	18	as	as	ADV
ftr-488	1050	19	well	well	ADV
ftr-488	1050	20	as	as	ADP
ftr-488	1050	21	the	the	DET
ftr-488	1050	22	additional	additional	ADJ
ftr-488	1050	23	expenses	expense	NOUN
ftr-488	1050	24	of	of	ADP
ftr-488	1050	25	laundry	laundry	NOUN
ftr-488	1050	26	and	and	CCONJ
ftr-488	1050	27	food	food	NOUN
ftr-488	1050	28	.	.	PUNCT
ftr-488	1051	1	it	it	PRON
ftr-488	1051	2	would	would	AUX
ftr-488	1051	3	appear	appear	VERB
ftr-488	1051	4	that	that	SCONJ
ftr-488	1051	5	the	the	DET
ftr-488	1051	6	additional	additional	ADJ
ftr-488	1051	7	costs	cost	NOUN
ftr-488	1051	8	incurred	incur	VERB
ftr-488	1051	9	by	by	ADP
ftr-488	1051	10	millsap	millsap	PROPN
ftr-488	1051	11	after	after	SCONJ
ftr-488	1051	12	the	the	DET
ftr-488	1051	13	fire	fire	NOUN
ftr-488	1051	14	would	would	AUX
ftr-488	1051	15	in	in	ADP
ftr-488	1051	16	effect	effect	NOUN
ftr-488	1051	17	reflect	reflect	VERB
ftr-488	1051	18	the	the	DET
ftr-488	1051	19	loss	loss	NOUN
ftr-488	1051	20	of	of	ADP
ftr-488	1051	21	the	the	DET
ftr-488	1051	22	imputed	impute	VERB
ftr-488	1051	23	return	return	NOUN
ftr-488	1051	24	from	from	ADP
ftr-488	1051	25	his	his	PRON
ftr-488	1051	26	residence	residence	NOUN
ftr-488	1051	27	and	and	CCONJ
ftr-488	1051	28	its	its	PRON
ftr-488	1051	29	contents	content	NOUN
ftr-488	1051	30	,	,	PUNCT
ftr-488	1051	31	the	the	DET
ftr-488	1051	32	absence	absence	NOUN
ftr-488	1051	33	of	of	ADP
ftr-488	1051	34	his	his	PRON
ftr-488	1051	35	input	input	NOUN
ftr-488	1051	36	in	in	ADP
ftr-488	1051	37	cooking	cooking	NOUN
ftr-488	1051	38	and	and	CCONJ
ftr-488	1051	39	cleaning	cleaning	NOUN
ftr-488	1051	40	,	,	PUNCT
ftr-488	1051	41	which	which	PRON
ftr-488	1051	42	made	make	VERB
ftr-488	1051	43	food	food	NOUN
ftr-488	1051	44	and	and	CCONJ
ftr-488	1051	45	laundry	laundry	NOUN
ftr-488	1051	46	more	more	ADV
ftr-488	1051	47	expensive	expensive	ADJ
ftr-488	1051	48	,	,	PUNCT
ftr-488	1051	49	and	and	CCONJ
ftr-488	1051	50	the	the	DET
ftr-488	1051	51	depreciation	depreciation	NOUN
ftr-488	1051	52	on	on	ADP
ftr-488	1051	53	his	his	PRON
ftr-488	1051	54	residence	residence	NOUN
ftr-488	1051	55	for	for	ADP
ftr-488	1051	56	the	the	DET
ftr-488	1051	57	period	period	NOUN
ftr-488	1051	58	of	of	ADP
ftr-488	1051	59	absence	absence	NOUN
ftr-488	1051	60	.	.	PUNCT
ftr-488	1052	1	'48	'48	NUM
ftr-488	1052	2	despite	despite	SCONJ
ftr-488	1052	3	the	the	DET
ftr-488	1052	4	fact	fact	NOUN
ftr-488	1052	5	that	that	SCONJ
ftr-488	1052	6	millsap	millsap	PROPN
ftr-488	1052	7	seemed	seem	VERB
ftr-488	1052	8	no	no	ADV
ftr-488	1052	9	better	well	ADJ
ftr-488	1052	10	off	off	ADV
ftr-488	1052	11	,	,	PUNCT
ftr-488	1052	12	the	the	DET
ftr-488	1052	13	internal	internal	ADJ
ftr-488	1052	14	revenue	revenue	NOUN
ftr-488	1052	15	service	service	NOUN
ftr-488	1052	16	concluded	conclude	VERB
ftr-488	1052	17	that	that	SCONJ
ftr-488	1052	18	the	the	DET
ftr-488	1052	19	recovery	recovery	NOUN
ftr-488	1052	20	was	be	AUX
ftr-488	1052	21	taxable	taxable	ADJ
ftr-488	1052	22	to	to	ADP
ftr-488	1052	23	him	he	PRON
ftr-488	1052	24	.	.	PUNCT
ftr-488	1053	1	49	49	NUM
ftr-488	1053	2	it	it	PRON
ftr-488	1053	3	144	144	NUM
ftr-488	1053	4	.	.	PUNCT
ftr-488	1054	1	use	use	NOUN
ftr-488	1054	2	of	of	ADP
ftr-488	1054	3	proceeds	proceed	NOUN
ftr-488	1054	4	to	to	PART
ftr-488	1054	5	rent	rent	VERB
ftr-488	1054	6	living	living	NOUN
ftr-488	1054	7	quarters	quarter	NOUN
ftr-488	1054	8	could	could	AUX
ftr-488	1054	9	be	be	AUX
ftr-488	1054	10	considered	consider	VERB
ftr-488	1054	11	similar	similar	ADJ
ftr-488	1054	12	enough	enough	ADV
ftr-488	1054	13	to	to	PART
ftr-488	1054	14	home	home	NOUN
ftr-488	1054	15	ownership	ownership	NOUN
ftr-488	1054	16	so	so	SCONJ
ftr-488	1054	17	that	that	SCONJ
ftr-488	1054	18	there	there	PRON
ftr-488	1054	19	is	be	VERB
ftr-488	1054	20	no	no	DET
ftr-488	1054	21	change	change	NOUN
ftr-488	1054	22	in	in	ADP
ftr-488	1054	23	the	the	DET
ftr-488	1054	24	original	original	ADJ
ftr-488	1054	25	form	form	NOUN
ftr-488	1054	26	of	of	ADP
ftr-488	1054	27	consumption	consumption	NOUN
ftr-488	1054	28	.	.	PUNCT
ftr-488	1055	1	however	however	ADV
ftr-488	1055	2	,	,	PUNCT
ftr-488	1055	3	money	money	NOUN
ftr-488	1055	4	in	in	ADP
ftr-488	1055	5	lieu	lieu	NOUN
ftr-488	1055	6	of	of	ADP
ftr-488	1055	7	privacy	privacy	NOUN
ftr-488	1055	8	is	be	AUX
ftr-488	1055	9	clearly	clearly	ADV
ftr-488	1055	10	different	different	ADJ
ftr-488	1055	11	.	.	PUNCT
ftr-488	1056	1	145	145	NUM
ftr-488	1056	2	.	.	X
ftr-488	1056	3	387	387	NUM
ftr-488	1056	4	f.2d	f.2d	SYM
ftr-488	1056	5	420	420	NUM
ftr-488	1056	6	(	(	PUNCT
ftr-488	1056	7	8th	8th	ADJ
ftr-488	1056	8	cir	cir	NOUN
ftr-488	1056	9	.	.	PUNCT
ftr-488	1056	10	1968	1968	NUM
ftr-488	1056	11	)	)	PUNCT
ftr-488	1056	12	.	.	PUNCT
ftr-488	1057	1	146	146	NUM
ftr-488	1057	2	.	.	X
ftr-488	1057	3	54	54	NUM
ftr-488	1058	1	t.c	t.c	PROPN
ftr-488	1058	2	.	.	PROPN
ftr-488	1058	3	1745	1745	NUM
ftr-488	1058	4	(	(	PUNCT
ftr-488	1058	5	1970	1970	NUM
ftr-488	1058	6	)	)	PUNCT
ftr-488	1058	7	.	.	PUNCT
ftr-488	1059	1	147	147	NUM
ftr-488	1059	2	.	.	PUNCT
ftr-488	1060	1	michael	michael	PROPN
ftr-488	1060	2	j.	j.	PROPN
ftr-488	1060	3	graetz	graetz	PROPN
ftr-488	1060	4	,	,	PUNCT
ftr-488	1060	5	federal	federal	ADJ
ftr-488	1060	6	income	income	NOUN
ftr-488	1060	7	taxation	taxation	NOUN
ftr-488	1060	8	principles	principle	NOUN
ftr-488	1060	9	and	and	CCONJ
ftr-488	1060	10	policies	policy	NOUN
ftr-488	1060	11	,	,	PUNCT
ftr-488	1060	12	152	152	NUM
ftr-488	1060	13	-	-	SYM
ftr-488	1060	14	54	54	NUM
ftr-488	1060	15	(	(	PUNCT
ftr-488	1060	16	2d	2d	NUM
ftr-488	1060	17	ed	ed	NOUN
ftr-488	1060	18	.	.	PROPN
ftr-488	1060	19	1988	1988	NUM
ftr-488	1060	20	)	)	PUNCT
ftr-488	1060	21	.	.	PUNCT
ftr-488	1061	1	148	148	NUM
ftr-488	1061	2	.	.	PUNCT
ftr-488	1062	1	the	the	DET
ftr-488	1062	2	assumption	assumption	NOUN
ftr-488	1062	3	is	be	AUX
ftr-488	1062	4	that	that	SCONJ
ftr-488	1062	5	the	the	DET
ftr-488	1062	6	hotel	hotel	NOUN
ftr-488	1062	7	must	must	AUX
ftr-488	1062	8	charge	charge	VERB
ftr-488	1062	9	enough	enough	ADV
ftr-488	1062	10	to	to	PART
ftr-488	1062	11	cover	cover	VERB
ftr-488	1062	12	its	its	PRON
ftr-488	1062	13	operating	operating	NOUN
ftr-488	1062	14	costs	cost	NOUN
ftr-488	1062	15	for	for	ADP
ftr-488	1062	16	utilities	utility	NOUN
ftr-488	1062	17	,	,	PUNCT
ftr-488	1062	18	laundry	laundry	NOUN
ftr-488	1062	19	and	and	CCONJ
ftr-488	1062	20	meals	meal	NOUN
ftr-488	1062	21	,	,	PUNCT
ftr-488	1062	22	depreciation	depreciation	NOUN
ftr-488	1062	23	of	of	ADP
ftr-488	1062	24	its	its	PRON
ftr-488	1062	25	assets	asset	NOUN
ftr-488	1062	26	and	and	CCONJ
ftr-488	1062	27	a	a	DET
ftr-488	1062	28	return	return	NOUN
ftr-488	1062	29	on	on	ADP
ftr-488	1062	30	its	its	PRON
ftr-488	1062	31	investment	investment	NOUN
ftr-488	1062	32	.	.	PUNCT
ftr-488	1063	1	millsap	millsap	PROPN
ftr-488	1063	2	's	's	PART
ftr-488	1063	3	operating	operating	NOUN
ftr-488	1063	4	costs	cost	NOUN
ftr-488	1063	5	in	in	ADP
ftr-488	1063	6	the	the	DET
ftr-488	1063	7	absence	absence	NOUN
ftr-488	1063	8	of	of	ADP
ftr-488	1063	9	the	the	DET
ftr-488	1063	10	fire	fire	NOUN
ftr-488	1063	11	would	would	AUX
ftr-488	1063	12	be	be	AUX
ftr-488	1063	13	similar	similar	ADJ
ftr-488	1063	14	except	except	SCONJ
ftr-488	1063	15	for	for	ADP
ftr-488	1063	16	the	the	DET
ftr-488	1063	17	value	value	NOUN
ftr-488	1063	18	of	of	ADP
ftr-488	1063	19	services	service	NOUN
ftr-488	1063	20	.	.	PUNCT
ftr-488	1064	1	thus	thus	ADV
ftr-488	1064	2	,	,	PUNCT
ftr-488	1064	3	his	his	PRON
ftr-488	1064	4	excess	excess	ADJ
ftr-488	1064	5	costs	cost	NOUN
ftr-488	1064	6	cover	cover	VERB
ftr-488	1064	7	imputed	impute	VERB
ftr-488	1064	8	income	income	NOUN
ftr-488	1064	9	from	from	ADP
ftr-488	1064	10	property	property	NOUN
ftr-488	1064	11	and	and	CCONJ
ftr-488	1064	12	services	service	NOUN
ftr-488	1064	13	and	and	CCONJ
ftr-488	1064	14	depreciation	depreciation	NOUN
ftr-488	1064	15	.	.	PUNCT
ftr-488	1065	1	if	if	SCONJ
ftr-488	1065	2	millsap	millsap	PROPN
ftr-488	1065	3	's	's	PART
ftr-488	1065	4	residence	residence	NOUN
ftr-488	1065	5	continues	continue	VERB
ftr-488	1065	6	to	to	PART
ftr-488	1065	7	depreciate	depreciate	VERB
ftr-488	1065	8	despite	despite	SCONJ
ftr-488	1065	9	being	be	AUX
ftr-488	1065	10	unoccupied	unoccupied	ADJ
ftr-488	1065	11	,	,	PUNCT
ftr-488	1065	12	he	he	PRON
ftr-488	1065	13	must	must	AUX
ftr-488	1065	14	bear	bear	VERB
ftr-488	1065	15	this	this	DET
ftr-488	1065	16	cost	cost	NOUN
ftr-488	1065	17	plus	plus	CCONJ
ftr-488	1065	18	his	his	PRON
ftr-488	1065	19	share	share	NOUN
ftr-488	1065	20	of	of	ADP
ftr-488	1065	21	the	the	DET
ftr-488	1065	22	hotel	hotel	NOUN
ftr-488	1065	23	's	's	PART
ftr-488	1065	24	depreciation	depreciation	NOUN
ftr-488	1065	25	expense	expense	NOUN
ftr-488	1065	26	,	,	PUNCT
ftr-488	1065	27	which	which	PRON
ftr-488	1065	28	indicates	indicate	VERB
ftr-488	1065	29	why	why	SCONJ
ftr-488	1065	30	this	this	DET
ftr-488	1065	31	cost	cost	NOUN
ftr-488	1065	32	should	should	AUX
ftr-488	1065	33	be	be	AUX
ftr-488	1065	34	reimbursed	reimburse	VERB
ftr-488	1065	35	even	even	ADV
ftr-488	1065	36	though	though	SCONJ
ftr-488	1065	37	the	the	DET
ftr-488	1065	38	amount	amount	NOUN
ftr-488	1065	39	he	he	PRON
ftr-488	1065	40	normally	normally	ADV
ftr-488	1065	41	spends	spend	VERB
ftr-488	1065	42	on	on	ADP
ftr-488	1065	43	utilities	utility	NOUN
ftr-488	1065	44	,	,	PUNCT
ftr-488	1065	45	for	for	ADP
ftr-488	1065	46	example	example	NOUN
ftr-488	1065	47	,	,	PUNCT
ftr-488	1065	48	need	need	AUX
ftr-488	1065	49	not	not	PART
ftr-488	1065	50	be	be	AUX
ftr-488	1065	51	.	.	PUNCT
ftr-488	1066	1	149	149	NUM
ftr-488	1066	2	.	.	PUNCT
ftr-488	1067	1	millsap	millsap	PROPN
ftr-488	1067	2	v.	v.	PROPN
ftr-488	1067	3	commissioner	commissioner	PROPN
ftr-488	1067	4	,	,	PUNCT
ftr-488	1067	5	46	46	NUM
ftr-488	1067	6	t.c	t.c	PROPN
ftr-488	1067	7	.	.	PROPN
ftr-488	1067	8	751	751	NUM
ftr-488	1067	9	(	(	PUNCT
ftr-488	1067	10	1966	1966	NUM
ftr-488	1067	11	)	)	PUNCT
ftr-488	1067	12	,	,	PUNCT
ftr-488	1067	13	aff'd	aff'd	NOUN
ftr-488	1067	14	,	,	PUNCT
ftr-488	1067	15	387	387	NUM
ftr-488	1067	16	f.2d	f.2d	NOUN
ftr-488	1067	17	420	420	NUM
ftr-488	1067	18	(	(	PUNCT
ftr-488	1067	19	8th	8th	ADJ
ftr-488	1067	20	cir	cir	NOUN
ftr-488	1067	21	.	.	PUNCT
ftr-488	1067	22	1968	1968	NUM
ftr-488	1067	23	)	)	PUNCT
ftr-488	1067	24	.	.	PUNCT
ftr-488	1068	1	accord	accord	PROPN
ftr-488	1068	2	mccabe	mccabe	PROPN
ftr-488	1068	3	v.	v.	PROPN
ftr-488	1068	4	commissioner	commissioner	PROPN
ftr-488	1068	5	,	,	PUNCT
ftr-488	1068	6	54	54	NUM
ftr-488	1068	7	t.c	t.c	PROPN
ftr-488	1068	8	.	.	PROPN
ftr-488	1068	9	1745	1745	NUM
ftr-488	1068	10	(	(	PUNCT
ftr-488	1068	11	1970	1970	NUM
ftr-488	1068	12	)	)	PUNCT
ftr-488	1068	13	;	;	PUNCT
ftr-488	1068	14	arnold	arnold	PROPN
ftr-488	1068	15	v.	v.	PROPN
ftr-488	1068	16	u.s	u.s	PROPN
ftr-488	1068	17	.	.	PROPN
ftr-488	1068	18	,	,	PUNCT
ftr-488	1068	19	289	289	NUM
ftr-488	1068	20	f.	f.	PROPN
ftr-488	1068	21	supp	supp	PROPN
ftr-488	1068	22	.	.	PUNCT
ftr-488	1069	1	[	[	X
ftr-488	1069	2	vol	vol	NOUN
ftr-488	1069	3	.	.	PUNCT
ftr-488	1069	4	1:1	1:1	NUM
ftr-488	1069	5	valuing	value	VERB
ftr-488	1069	6	personal	personal	ADJ
ftr-488	1069	7	consumption	consumption	NOUN
ftr-488	1069	8	asserted	assert	VERB
ftr-488	1069	9	that	that	SCONJ
ftr-488	1069	10	while	while	SCONJ
ftr-488	1069	11	the	the	DET
ftr-488	1069	12	taxpayer	taxpayer	NOUN
ftr-488	1069	13	could	could	AUX
ftr-488	1069	14	enjoy	enjoy	VERB
ftr-488	1069	15	tax	tax	NOUN
ftr-488	1069	16	-	-	PUNCT
ftr-488	1069	17	free	free	ADJ
ftr-488	1069	18	imputed	impute	VERB
ftr-488	1069	19	income	income	NOUN
ftr-488	1069	20	from	from	ADP
ftr-488	1069	21	the	the	DET
ftr-488	1069	22	use	use	NOUN
ftr-488	1069	23	of	of	ADP
ftr-488	1069	24	his	his	PRON
ftr-488	1069	25	residence	residence	NOUN
ftr-488	1069	26	and	and	CCONJ
ftr-488	1069	27	his	his	PRON
ftr-488	1069	28	own	own	ADJ
ftr-488	1069	29	services	service	NOUN
ftr-488	1069	30	,	,	PUNCT
ftr-488	1069	31	the	the	DET
ftr-488	1069	32	entire	entire	ADJ
ftr-488	1069	33	cost	cost	NOUN
ftr-488	1069	34	of	of	ADP
ftr-488	1069	35	rent	rent	NOUN
ftr-488	1069	36	,	,	PUNCT
ftr-488	1069	37	food	food	NOUN
ftr-488	1069	38	and	and	CCONJ
ftr-488	1069	39	laundry	laundry	NOUN
ftr-488	1069	40	must	must	AUX
ftr-488	1069	41	be	be	AUX
ftr-488	1069	42	purchased	purchase	VERB
ftr-488	1069	43	with	with	ADP
ftr-488	1069	44	after	after	ADP
ftr-488	1069	45	-	-	PUNCT
ftr-488	1069	46	tax	tax	NOUN
ftr-488	1069	47	income	income	NOUN
ftr-488	1069	48	.	.	PUNCT
ftr-488	1070	1	moreover	moreover	ADV
ftr-488	1070	2	,	,	PUNCT
ftr-488	1070	3	if	if	SCONJ
ftr-488	1070	4	millsap	millsap	PROPN
ftr-488	1070	5	rented	rent	VERB
ftr-488	1070	6	the	the	DET
ftr-488	1070	7	residence	residence	NOUN
ftr-488	1070	8	,	,	PUNCT
ftr-488	1070	9	cash	cash	NOUN
ftr-488	1070	10	received	receive	VERB
ftr-488	1070	11	would	would	AUX
ftr-488	1070	12	be	be	AUX
ftr-488	1070	13	taxable	taxable	ADJ
ftr-488	1070	14	even	even	ADV
ftr-488	1070	15	if	if	SCONJ
ftr-488	1070	16	used	use	VERB
ftr-488	1070	17	to	to	PART
ftr-488	1070	18	rent	rent	VERB
ftr-488	1070	19	another	another	DET
ftr-488	1070	20	home	home	NOUN
ftr-488	1070	21	.	.	PUNCT
ftr-488	1071	1	therefore	therefore	ADV
ftr-488	1071	2	,	,	PUNCT
ftr-488	1071	3	cash	cash	NOUN
ftr-488	1071	4	received	receive	VERB
ftr-488	1071	5	from	from	ADP
ftr-488	1071	6	an	an	DET
ftr-488	1071	7	insurance	insurance	NOUN
ftr-488	1071	8	company	company	NOUN
ftr-488	1071	9	was	be	AUX
ftr-488	1071	10	taxable	taxable	ADJ
ftr-488	1071	11	because	because	SCONJ
ftr-488	1071	12	,	,	PUNCT
ftr-488	1071	13	in	in	ADP
ftr-488	1071	14	a	a	DET
ftr-488	1071	15	sense	sense	NOUN
ftr-488	1071	16	,	,	PUNCT
ftr-488	1071	17	it	it	PRON
ftr-488	1071	18	could	could	AUX
ftr-488	1071	19	be	be	AUX
ftr-488	1071	20	said	say	VERB
ftr-488	1071	21	to	to	PART
ftr-488	1071	22	be	be	AUX
ftr-488	1071	23	effectively	effectively	ADV
ftr-488	1071	24	renting	rent	VERB
ftr-488	1071	25	the	the	DET
ftr-488	1071	26	property	property	NOUN
ftr-488	1071	27	.	.	PUNCT
ftr-488	1071	28	'	'	PUNCT
ftr-488	1072	1	in	in	ADP
ftr-488	1072	2	sum	sum	NOUN
ftr-488	1072	3	,	,	PUNCT
ftr-488	1072	4	what	what	PRON
ftr-488	1072	5	millsap	millsap	PROPN
ftr-488	1072	6	was	be	AUX
ftr-488	1072	7	seeking	seek	VERB
ftr-488	1072	8	was	be	AUX
ftr-488	1072	9	continued	continue	VERB
ftr-488	1072	10	tax	tax	NOUN
ftr-488	1072	11	-	-	PUNCT
ftr-488	1072	12	free	free	ADJ
ftr-488	1072	13	treatment	treatment	NOUN
ftr-488	1072	14	for	for	ADP
ftr-488	1072	15	an	an	DET
ftr-488	1072	16	amount	amount	NOUN
ftr-488	1072	17	equal	equal	ADJ
ftr-488	1072	18	to	to	ADP
ftr-488	1072	19	the	the	DET
ftr-488	1072	20	imputed	impute	VERB
ftr-488	1072	21	value	value	NOUN
ftr-488	1072	22	of	of	ADP
ftr-488	1072	23	the	the	DET
ftr-488	1072	24	goods	good	NOUN
ftr-488	1072	25	and	and	CCONJ
ftr-488	1072	26	services	service	NOUN
ftr-488	1072	27	he	he	PRON
ftr-488	1072	28	enjoyed	enjoy	VERB
ftr-488	1072	29	prior	prior	ADV
ftr-488	1072	30	to	to	ADP
ftr-488	1072	31	the	the	DET
ftr-488	1072	32	fire	fire	NOUN
ftr-488	1072	33	,	,	PUNCT
ftr-488	1072	34	even	even	ADV
ftr-488	1072	35	though	though	SCONJ
ftr-488	1072	36	the	the	DET
ftr-488	1072	37	fire	fire	NOUN
ftr-488	1072	38	deprived	deprive	VERB
ftr-488	1072	39	him	he	PRON
ftr-488	1072	40	of	of	ADP
ftr-488	1072	41	his	his	PRON
ftr-488	1072	42	access	access	NOUN
ftr-488	1072	43	to	to	ADP
ftr-488	1072	44	this	this	DET
ftr-488	1072	45	in	in	ADP
ftr-488	1072	46	-	-	PUNCT
ftr-488	1072	47	kind	kind	NOUN
ftr-488	1072	48	income	income	NOUN
ftr-488	1072	49	and	and	CCONJ
ftr-488	1072	50	the	the	DET
ftr-488	1072	51	insurance	insurance	NOUN
ftr-488	1072	52	company	company	NOUN
ftr-488	1072	53	replaced	replace	VERB
ftr-488	1072	54	it	it	PRON
ftr-488	1072	55	with	with	ADP
ftr-488	1072	56	cash	cash	NOUN
ftr-488	1072	57	.	.	PUNCT
ftr-488	1073	1	the	the	DET
ftr-488	1073	2	internal	internal	ADJ
ftr-488	1073	3	revenue	revenue	NOUN
ftr-488	1073	4	service	service	NOUN
ftr-488	1073	5	,	,	PUNCT
ftr-488	1073	6	on	on	ADP
ftr-488	1073	7	the	the	DET
ftr-488	1073	8	other	other	ADJ
ftr-488	1073	9	hand	hand	NOUN
ftr-488	1073	10	,	,	PUNCT
ftr-488	1073	11	viewed	view	VERB
ftr-488	1073	12	the	the	DET
ftr-488	1073	13	tax	tax	NOUN
ftr-488	1073	14	-	-	PUNCT
ftr-488	1073	15	free	free	ADJ
ftr-488	1073	16	benefits	benefit	NOUN
ftr-488	1073	17	as	as	SCONJ
ftr-488	1073	18	lost	lose	VERB
ftr-488	1073	19	.	.	PUNCT
ftr-488	1074	1	in	in	ADP
ftr-488	1074	2	mccabe	mccabe	NOUN
ftr-488	1074	3	the	the	DET
ftr-488	1074	4	court	court	NOUN
ftr-488	1074	5	recognized	recognize	VERB
ftr-488	1074	6	the	the	DET
ftr-488	1074	7	dilemma	dilemma	NOUN
ftr-488	1074	8	,	,	PUNCT
ftr-488	1074	9	but	but	CCONJ
ftr-488	1074	10	opted	opt	VERB
ftr-488	1074	11	for	for	ADP
ftr-488	1074	12	inclusion	inclusion	NOUN
ftr-488	1074	13	of	of	ADP
ftr-488	1074	14	insurance	insurance	NOUN
ftr-488	1074	15	proceeds	proceed	NOUN
ftr-488	1074	16	in	in	ADP
ftr-488	1074	17	the	the	DET
ftr-488	1074	18	absence	absence	NOUN
ftr-488	1074	19	of	of	ADP
ftr-488	1074	20	basis	basis	NOUN
ftr-488	1074	21	.	.	PUNCT
ftr-488	1075	1	it	it	PRON
ftr-488	1075	2	specifically	specifically	ADV
ftr-488	1075	3	rejected	reject	VERB
ftr-488	1075	4	an	an	DET
ftr-488	1075	5	exclusion	exclusion	NOUN
ftr-488	1075	6	put	put	VERB
ftr-488	1075	7	forth	forth	ADP
ftr-488	1075	8	on	on	ADP
ftr-488	1075	9	the	the	DET
ftr-488	1075	10	grounds	ground	NOUN
ftr-488	1075	11	that	that	SCONJ
ftr-488	1075	12	the	the	DET
ftr-488	1075	13	proceeds	proceed	NOUN
ftr-488	1075	14	were	be	AUX
ftr-488	1075	15	in	in	ADP
ftr-488	1075	16	fact	fact	NOUN
ftr-488	1075	17	a	a	DET
ftr-488	1075	18	substitute	substitute	NOUN
ftr-488	1075	19	for	for	ADP
ftr-488	1075	20	a	a	DET
ftr-488	1075	21	nontaxable	nontaxable	ADJ
ftr-488	1075	22	type	type	NOUN
ftr-488	1075	23	income	income	NOUN
ftr-488	1075	24	.	.	PUNCT
ftr-488	1075	25	'	'	PUNCT
ftr-488	1076	1	i	i	PRON
ftr-488	1076	2	think	think	VERB
ftr-488	1076	3	the	the	DET
ftr-488	1076	4	tax	tax	NOUN
ftr-488	1076	5	court	court	NOUN
ftr-488	1076	6	got	get	VERB
ftr-488	1076	7	the	the	DET
ftr-488	1076	8	question	question	NOUN
ftr-488	1076	9	exactly	exactly	ADV
ftr-488	1076	10	right	right	ADV
ftr-488	1076	11	in	in	ADP
ftr-488	1076	12	mccabe	mccabe	NOUN
ftr-488	1076	13	,	,	PUNCT
ftr-488	1076	14	namely	namely	ADV
ftr-488	1076	15	,	,	PUNCT
ftr-488	1076	16	whether	whether	SCONJ
ftr-488	1076	17	one	one	PRON
ftr-488	1076	18	should	should	AUX
ftr-488	1076	19	be	be	AUX
ftr-488	1076	20	taxable	taxable	ADJ
ftr-488	1076	21	when	when	SCONJ
ftr-488	1076	22	he	he	PRON
ftr-488	1076	23	has	have	AUX
ftr-488	1076	24	been	be	AUX
ftr-488	1076	25	forced	force	VERB
ftr-488	1076	26	against	against	ADP
ftr-488	1076	27	his	his	PRON
ftr-488	1076	28	will	will	NOUN
ftr-488	1076	29	to	to	PART
ftr-488	1076	30	shift	shift	VERB
ftr-488	1076	31	the	the	DET
ftr-488	1076	32	form	form	NOUN
ftr-488	1076	33	of	of	ADP
ftr-488	1076	34	consumption	consumption	NOUN
ftr-488	1076	35	from	from	ADP
ftr-488	1076	36	a	a	DET
ftr-488	1076	37	nontaxable	nontaxable	ADJ
ftr-488	1076	38	form	form	NOUN
ftr-488	1076	39	to	to	ADP
ftr-488	1076	40	a	a	DET
ftr-488	1076	41	taxable	taxable	ADJ
ftr-488	1076	42	one	one	NOUN
ftr-488	1076	43	?	?	PUNCT
ftr-488	1077	1	this	this	DET
ftr-488	1077	2	issue	issue	NOUN
ftr-488	1077	3	also	also	ADV
ftr-488	1077	4	arose	arise	VERB
ftr-488	1077	5	in	in	ADP
ftr-488	1077	6	a	a	DET
ftr-488	1077	7	private	private	ADJ
ftr-488	1077	8	letter	letter	NOUN
ftr-488	1077	9	ruling5	ruling5	NOUN
ftr-488	1077	10	2	2	NUM
ftr-488	1077	11	in	in	ADP
ftr-488	1077	12	which	which	PRON
ftr-488	1077	13	the	the	DET
ftr-488	1077	14	internal	internal	ADJ
ftr-488	1077	15	revenue	revenue	NOUN
ftr-488	1077	16	service	service	NOUN
ftr-488	1077	17	dealt	deal	VERB
ftr-488	1077	18	with	with	ADP
ftr-488	1077	19	a	a	DET
ftr-488	1077	20	tenant	tenant	NOUN
ftr-488	1077	21	in	in	ADP
ftr-488	1077	22	a	a	DET
ftr-488	1077	23	rent	rent	NOUN
ftr-488	1077	24	controlled	control	VERB
ftr-488	1077	25	building	building	NOUN
ftr-488	1077	26	who	who	PRON
ftr-488	1077	27	received	receive	VERB
ftr-488	1077	28	$	$	SYM
ftr-488	1077	29	20,000	20,000	NUM
ftr-488	1077	30	in	in	ADP
ftr-488	1077	31	exchange	exchange	NOUN
ftr-488	1077	32	for	for	ADP
ftr-488	1077	33	giving	give	VERB
ftr-488	1077	34	up	up	ADP
ftr-488	1077	35	his	his	PRON
ftr-488	1077	36	apartment	apartment	NOUN
ftr-488	1077	37	and	and	CCONJ
ftr-488	1077	38	all	all	DET
ftr-488	1077	39	claims	claim	NOUN
ftr-488	1077	40	against	against	ADP
ftr-488	1077	41	the	the	DET
ftr-488	1077	42	owner	owner	NOUN
ftr-488	1077	43	for	for	ADP
ftr-488	1077	44	fraud	fraud	NOUN
ftr-488	1077	45	and	and	CCONJ
ftr-488	1077	46	for	for	ADP
ftr-488	1077	47	scheming	scheme	VERB
ftr-488	1077	48	to	to	PART
ftr-488	1077	49	end	end	VERB
ftr-488	1077	50	rent	rent	NOUN
ftr-488	1077	51	control	control	NOUN
ftr-488	1077	52	by	by	ADP
ftr-488	1077	53	violating	violate	VERB
ftr-488	1077	54	rules	rule	NOUN
ftr-488	1077	55	against	against	ADP
ftr-488	1077	56	seeking	seek	VERB
ftr-488	1077	57	non	non	ADJ
ftr-488	1077	58	-	-	ADJ
ftr-488	1077	59	tenant	tenant	ADJ
ftr-488	1077	60	buyers	buyer	NOUN
ftr-488	1077	61	.	.	PUNCT
ftr-488	1078	1	the	the	DET
ftr-488	1078	2	service	service	NOUN
ftr-488	1078	3	held	hold	VERB
ftr-488	1078	4	the	the	DET
ftr-488	1078	5	$	$	SYM
ftr-488	1078	6	20,000	20,000	NUM
ftr-488	1078	7	to	to	PART
ftr-488	1078	8	be	be	AUX
ftr-488	1078	9	taxable	taxable	ADJ
ftr-488	1078	10	.	.	PUNCT
ftr-488	1079	1	if	if	SCONJ
ftr-488	1079	2	the	the	DET
ftr-488	1079	3	taxpayer	taxpayer	NOUN
ftr-488	1079	4	were	be	AUX
ftr-488	1079	5	otherwise	otherwise	ADV
ftr-488	1079	6	able	able	ADJ
ftr-488	1079	7	to	to	PART
ftr-488	1079	8	retain	retain	VERB
ftr-488	1079	9	his	his	PRON
ftr-488	1079	10	rights	right	NOUN
ftr-488	1079	11	to	to	ADP
ftr-488	1079	12	the	the	DET
ftr-488	1079	13	apartment	apartment	NOUN
ftr-488	1079	14	,	,	PUNCT
ftr-488	1079	15	at	at	ADP
ftr-488	1079	16	least	least	ADJ
ftr-488	1079	17	temporarily	temporarily	ADV
ftr-488	1079	18	,	,	PUNCT
ftr-488	1079	19	the	the	DET
ftr-488	1079	20	$	$	SYM
ftr-488	1079	21	20,000	20,000	NUM
ftr-488	1079	22	compensates	compensate	VERB
ftr-488	1079	23	him	he	PRON
ftr-488	1079	24	for	for	ADP
ftr-488	1079	25	higher	high	ADJ
ftr-488	1079	26	rents	rent	NOUN
ftr-488	1079	27	he	he	PRON
ftr-488	1079	28	will	will	AUX
ftr-488	1079	29	have	have	VERB
ftr-488	1079	30	to	to	PART
ftr-488	1079	31	pay	pay	VERB
ftr-488	1079	32	elsewhere	elsewhere	ADV
ftr-488	1079	33	for	for	ADP
ftr-488	1079	34	similar	similar	ADJ
ftr-488	1079	35	quarters	quarter	NOUN
ftr-488	1079	36	;	;	PUNCT
ftr-488	1079	37	he	he	PRON
ftr-488	1079	38	is	be	AUX
ftr-488	1079	39	not	not	PART
ftr-488	1079	40	better	well	ADJ
ftr-488	1079	41	off	off	ADV
ftr-488	1079	42	than	than	SCONJ
ftr-488	1079	43	he	he	PRON
ftr-488	1079	44	would	would	AUX
ftr-488	1079	45	have	have	AUX
ftr-488	1079	46	been	be	AUX
ftr-488	1079	47	if	if	SCONJ
ftr-488	1079	48	he	he	PRON
ftr-488	1079	49	stayed	stay	VERB
ftr-488	1079	50	in	in	ADP
ftr-488	1079	51	his	his	PRON
ftr-488	1079	52	apartment	apartment	NOUN
ftr-488	1079	53	.	.	PUNCT
ftr-488	1079	54	'	'	PUNCT
ftr-488	1080	1	3	3	NUM
ftr-488	1080	2	the	the	DET
ftr-488	1080	3	$	$	SYM
ftr-488	1080	4	20,000	20,000	NUM
ftr-488	1080	5	payment	payment	NOUN
ftr-488	1080	6	merely	merely	ADV
ftr-488	1080	7	reimburses	reimburse	VERB
ftr-488	1080	8	the	the	DET
ftr-488	1080	9	extra	extra	ADJ
ftr-488	1080	10	cost	cost	NOUN
ftr-488	1080	11	of	of	ADP
ftr-488	1080	12	the	the	DET
ftr-488	1080	13	more	more	ADV
ftr-488	1080	14	expensive	expensive	ADJ
ftr-488	1080	15	apartment	apartment	NOUN
ftr-488	1080	16	which	which	PRON
ftr-488	1080	17	provides	provide	VERB
ftr-488	1080	18	no	no	DET
ftr-488	1080	19	additional	additional	ADJ
ftr-488	1080	20	utility	utility	NOUN
ftr-488	1080	21	.	.	PUNCT
ftr-488	1081	1	the	the	DET
ftr-488	1081	2	tenant	tenant	NOUN
ftr-488	1081	3	has	have	AUX
ftr-488	1081	4	,	,	PUNCT
ftr-488	1081	5	however	however	ADV
ftr-488	1081	6	,	,	PUNCT
ftr-488	1081	7	exchanged	exchange	VERB
ftr-488	1081	8	access	access	NOUN
ftr-488	1081	9	to	to	ADP
ftr-488	1081	10	an	an	DET
ftr-488	1081	11	apartment	apartment	NOUN
ftr-488	1081	12	at	at	ADP
ftr-488	1081	13	a	a	DET
ftr-488	1081	14	below	below	ADP
ftr-488	1081	15	market	market	NOUN
ftr-488	1081	16	rent	rent	NOUN
ftr-488	1081	17	,	,	PUNCT
ftr-488	1081	18	a	a	DET
ftr-488	1081	19	form	form	NOUN
ftr-488	1081	20	of	of	ADP
ftr-488	1081	21	nontaxable	nontaxable	ADJ
ftr-488	1081	22	benefit	benefit	NOUN
ftr-488	1081	23	,	,	PUNCT
ftr-488	1081	24	for	for	ADP
ftr-488	1081	25	cash	cash	NOUN
ftr-488	1081	26	206	206	NUM
ftr-488	1081	27	(	(	PUNCT
ftr-488	1081	28	e.d	e.d	PROPN
ftr-488	1081	29	.	.	PROPN
ftr-488	1081	30	n.y	n.y	PROPN
ftr-488	1081	31	.	.	PROPN
ftr-488	1081	32	1968	1968	NUM
ftr-488	1081	33	)	)	PUNCT
ftr-488	1081	34	.	.	PUNCT
ftr-488	1082	1	but	but	CCONJ
ftr-488	1082	2	see	see	VERB
ftr-488	1082	3	conner	conner	PROPN
ftr-488	1082	4	v.	v.	PROPN
ftr-488	1082	5	u.s	u.s	PROPN
ftr-488	1082	6	.	.	PROPN
ftr-488	1082	7	,	,	PUNCT
ftr-488	1082	8	303	303	NUM
ftr-488	1082	9	f.	f.	PROPN
ftr-488	1082	10	supp	supp	PROPN
ftr-488	1082	11	.	.	PUNCT
ftr-488	1083	1	1187	1187	NUM
ftr-488	1083	2	(	(	PUNCT
ftr-488	1083	3	s.d	s.d	PROPN
ftr-488	1083	4	.	.	PUNCT
ftr-488	1084	1	tex	tex	PROPN
ftr-488	1084	2	.	.	PROPN
ftr-488	1084	3	1969	1969	NUM
ftr-488	1084	4	.	.	PUNCT
ftr-488	1085	1	aff'd	aff'd	VERB
ftr-488	1085	2	in	in	ADP
ftr-488	1085	3	part	part	NOUN
ftr-488	1085	4	and	and	CCONJ
ftr-488	1085	5	rev'd	rev'd	ADJ
ftr-488	1085	6	in	in	ADP
ftr-488	1085	7	part	part	NOUN
ftr-488	1085	8	,	,	PUNCT
ftr-488	1085	9	439	439	NUM
ftr-488	1085	10	f.2d	f.2d	NUM
ftr-488	1085	11	974	974	NUM
ftr-488	1085	12	(	(	PUNCT
ftr-488	1085	13	5th	5th	ADJ
ftr-488	1085	14	cir	cir	NOUN
ftr-488	1085	15	.	.	PROPN
ftr-488	1085	16	1971	1971	NUM
ftr-488	1085	17	)	)	PUNCT
ftr-488	1085	18	;	;	PUNCT
ftr-488	1085	19	taylor	taylor	PROPN
ftr-488	1085	20	v.	v.	PROPN
ftr-488	1085	21	u.s	u.s	PROPN
ftr-488	1085	22	..	..	PROPN
ftr-488	1085	23	28	28	NUM
ftr-488	1085	24	aftr	aftr	PROPN
ftr-488	1085	25	2d	2d	PROPN
ftr-488	1085	26	6108	6108	NUM
ftr-488	1085	27	(	(	PUNCT
ftr-488	1085	28	n.d	n.d	PROPN
ftr-488	1085	29	.	.	PROPN
ftr-488	1085	30	ala	ala	PROPN
ftr-488	1085	31	.	.	PROPN
ftr-488	1085	32	1971	1971	NUM
ftr-488	1085	33	)	)	PUNCT
ftr-488	1085	34	.	.	PUNCT
ftr-488	1086	1	150	150	NUM
ftr-488	1086	2	.	.	PUNCT
ftr-488	1087	1	if	if	SCONJ
ftr-488	1087	2	this	this	DET
ftr-488	1087	3	analogy	analogy	NOUN
ftr-488	1087	4	is	be	AUX
ftr-488	1087	5	appropriate	appropriate	ADJ
ftr-488	1087	6	,	,	PUNCT
ftr-488	1087	7	millsap	millsap	PROPN
ftr-488	1087	8	should	should	AUX
ftr-488	1087	9	be	be	AUX
ftr-488	1087	10	entitled	entitle	VERB
ftr-488	1087	11	to	to	ADP
ftr-488	1087	12	a	a	DET
ftr-488	1087	13	depreciation	depreciation	NOUN
ftr-488	1087	14	deduction	deduction	NOUN
ftr-488	1087	15	,	,	PUNCT
ftr-488	1087	16	which	which	PRON
ftr-488	1087	17	would	would	AUX
ftr-488	1087	18	mean	mean	VERB
ftr-488	1087	19	that	that	SCONJ
ftr-488	1087	20	his	his	PRON
ftr-488	1087	21	taxable	taxable	ADJ
ftr-488	1087	22	income	income	NOUN
ftr-488	1087	23	would	would	AUX
ftr-488	1087	24	equal	equal	VERB
ftr-488	1087	25	the	the	DET
ftr-488	1087	26	lost	lose	VERB
ftr-488	1087	27	imputed	impute	VERB
ftr-488	1087	28	income	income	NOUN
ftr-488	1087	29	from	from	ADP
ftr-488	1087	30	property	property	NOUN
ftr-488	1087	31	and	and	CCONJ
ftr-488	1087	32	services	service	NOUN
ftr-488	1087	33	.	.	PUNCT
ftr-488	1088	1	151	151	NUM
ftr-488	1088	2	.	.	PUNCT
ftr-488	1088	3	mccabe	mccabe	PROPN
ftr-488	1088	4	,	,	PUNCT
ftr-488	1088	5	54	54	NUM
ftr-488	1088	6	t.c	t.c	PROPN
ftr-488	1088	7	.	.	PUNCT
ftr-488	1089	1	at	at	ADP
ftr-488	1089	2	1748	1748	NUM
ftr-488	1089	3	.	.	PUNCT
ftr-488	1090	1	152	152	NUM
ftr-488	1090	2	.	.	PUNCT
ftr-488	1091	1	priv	priv	PROPN
ftr-488	1091	2	.	.	PUNCT
ftr-488	1092	1	let	let	VERB
ftr-488	1092	2	.	.	PUNCT
ftr-488	1093	1	rul	rul	NOUN
ftr-488	1093	2	.	.	PUNCT
ftr-488	1093	3	8952030	8952030	NUM
ftr-488	1093	4	(	(	PUNCT
ftr-488	1093	5	september	september	PROPN
ftr-488	1093	6	29	29	NUM
ftr-488	1093	7	.	.	PUNCT
ftr-488	1093	8	1989	1989	NUM
ftr-488	1093	9	)	)	PUNCT
ftr-488	1093	10	.	.	PUNCT
ftr-488	1094	1	153	153	NUM
ftr-488	1094	2	.	.	PUNCT
ftr-488	1095	1	alternatively	alternatively	ADV
ftr-488	1095	2	,	,	PUNCT
ftr-488	1095	3	the	the	DET
ftr-488	1095	4	$	$	SYM
ftr-488	1095	5	20,000	20,000	NUM
ftr-488	1095	6	might	might	AUX
ftr-488	1095	7	reflect	reflect	VERB
ftr-488	1095	8	a	a	DET
ftr-488	1095	9	discount	discount	NOUN
ftr-488	1095	10	from	from	ADP
ftr-488	1095	11	market	market	NOUN
ftr-488	1095	12	being	be	AUX
ftr-488	1095	13	provided	provide	VERB
ftr-488	1095	14	to	to	ADP
ftr-488	1095	15	existing	exist	VERB
ftr-488	1095	16	tenants	tenant	NOUN
ftr-488	1095	17	who	who	PRON
ftr-488	1095	18	buy	buy	VERB
ftr-488	1095	19	these	these	DET
ftr-488	1095	20	apartments	apartment	NOUN
ftr-488	1095	21	.	.	PUNCT
ftr-488	1096	1	under	under	ADP
ftr-488	1096	2	this	this	DET
ftr-488	1096	3	view	view	NOUN
ftr-488	1096	4	,	,	PUNCT
ftr-488	1096	5	the	the	DET
ftr-488	1096	6	s20.000	s20.000	PROPN
ftr-488	1096	7	is	be	AUX
ftr-488	1096	8	akin	akin	ADJ
ftr-488	1096	9	to	to	ADP
ftr-488	1096	10	the	the	DET
ftr-488	1096	11	profit	profit	NOUN
ftr-488	1096	12	he	he	PRON
ftr-488	1096	13	might	might	AUX
ftr-488	1096	14	have	have	AUX
ftr-488	1096	15	obtained	obtain	VERB
ftr-488	1096	16	by	by	ADP
ftr-488	1096	17	purchasing	purchase	VERB
ftr-488	1096	18	the	the	DET
ftr-488	1096	19	apartment	apartment	NOUN
ftr-488	1096	20	and	and	CCONJ
ftr-488	1096	21	reselling	resell	VERB
ftr-488	1096	22	it	it	PRON
ftr-488	1096	23	as	as	ADV
ftr-488	1096	24	soon	soon	ADV
ftr-488	1096	25	as	as	SCONJ
ftr-488	1096	26	he	he	PRON
ftr-488	1096	27	was	be	AUX
ftr-488	1096	28	free	free	ADJ
ftr-488	1096	29	to	to	PART
ftr-488	1096	30	do	do	VERB
ftr-488	1096	31	so	so	ADV
ftr-488	1096	32	.	.	PUNCT
ftr-488	1097	1	this	this	PRON
ftr-488	1097	2	would	would	AUX
ftr-488	1097	3	seem	seem	VERB
ftr-488	1097	4	to	to	PART
ftr-488	1097	5	be	be	AUX
ftr-488	1097	6	taxable	taxable	ADJ
ftr-488	1097	7	.	.	PUNCT
ftr-488	1098	1	1992	1992	NUM
ftr-488	1098	2	]	]	PUNCT
ftr-488	1098	3	florida	florida	PROPN
ftr-488	1098	4	tax	tax	PROPN
ftr-488	1098	5	review	review	NOUN
ftr-488	1098	6	which	which	PRON
ftr-488	1098	7	would	would	AUX
ftr-488	1098	8	ordinarily	ordinarily	ADV
ftr-488	1098	9	be	be	AUX
ftr-488	1098	10	taxable	taxable	ADJ
ftr-488	1098	11	.	.	PUNCT
ftr-488	1099	1	if	if	SCONJ
ftr-488	1099	2	the	the	DET
ftr-488	1099	3	transaction	transaction	NOUN
ftr-488	1099	4	is	be	AUX
ftr-488	1099	5	voluntary	voluntary	ADJ
ftr-488	1099	6	,	,	PUNCT
ftr-488	1099	7	it	it	PRON
ftr-488	1099	8	would	would	AUX
ftr-488	1099	9	seem	seem	VERB
ftr-488	1099	10	clearly	clearly	ADV
ftr-488	1099	11	taxable	taxable	ADJ
ftr-488	1099	12	,	,	PUNCT
ftr-488	1099	13	but	but	CCONJ
ftr-488	1099	14	the	the	DET
ftr-488	1099	15	answer	answer	NOUN
ftr-488	1099	16	is	be	AUX
ftr-488	1099	17	more	more	ADV
ftr-488	1099	18	difficult	difficult	ADJ
ftr-488	1099	19	if	if	SCONJ
ftr-488	1099	20	the	the	DET
ftr-488	1099	21	tenant	tenant	NOUN
ftr-488	1099	22	was	be	AUX
ftr-488	1099	23	in	in	ADP
ftr-488	1099	24	someway	someway	ADV
ftr-488	1099	25	coerced	coerce	VERB
ftr-488	1099	26	,	,	PUNCT
ftr-488	1099	27	perhaps	perhaps	ADV
ftr-488	1099	28	by	by	ADP
ftr-488	1099	29	the	the	DET
ftr-488	1099	30	landlord	landlord	NOUN
ftr-488	1099	31	's	's	PART
ftr-488	1099	32	fraudulent	fraudulent	ADJ
ftr-488	1099	33	behavior	behavior	NOUN
ftr-488	1099	34	.	.	PUNCT
ftr-488	1100	1	it	it	PRON
ftr-488	1100	2	is	be	AUX
ftr-488	1100	3	appealing	appeal	VERB
ftr-488	1100	4	to	to	PART
ftr-488	1100	5	permit	permit	VERB
ftr-488	1100	6	the	the	DET
ftr-488	1100	7	substitution	substitution	NOUN
ftr-488	1100	8	to	to	PART
ftr-488	1100	9	be	be	AUX
ftr-488	1100	10	tax	tax	NOUN
ftr-488	1100	11	-	-	PUNCT
ftr-488	1100	12	free	free	ADJ
ftr-488	1100	13	when	when	SCONJ
ftr-488	1100	14	it	it	PRON
ftr-488	1100	15	occurs	occur	VERB
ftr-488	1100	16	without	without	ADP
ftr-488	1100	17	the	the	DET
ftr-488	1100	18	individual	individual	NOUN
ftr-488	1100	19	exercising	exercise	VERB
ftr-488	1100	20	any	any	DET
ftr-488	1100	21	choice	choice	NOUN
ftr-488	1100	22	.	.	PUNCT
ftr-488	1101	1	1"4	1"4	NUM
ftr-488	1101	2	cash	cash	NOUN
ftr-488	1101	3	substituted	substitute	VERB
ftr-488	1101	4	for	for	ADP
ftr-488	1101	5	a	a	DET
ftr-488	1101	6	limb	limb	NOUN
ftr-488	1101	7	or	or	CCONJ
ftr-488	1101	8	for	for	ADP
ftr-488	1101	9	the	the	DET
ftr-488	1101	10	pleasure	pleasure	NOUN
ftr-488	1101	11	of	of	ADP
ftr-488	1101	12	being	be	AUX
ftr-488	1101	13	pain	pain	NOUN
ftr-488	1101	14	-	-	PUNCT
ftr-488	1101	15	free	free	ADJ
ftr-488	1101	16	seems	seem	VERB
ftr-488	1101	17	to	to	ADP
ftr-488	1101	18	me	i	PRON
ftr-488	1101	19	to	to	PART
ftr-488	1101	20	be	be	AUX
ftr-488	1101	21	properly	properly	ADV
ftr-488	1101	22	nontaxable.155	nontaxable.155	PROPN
ftr-488	1101	23	the	the	DET
ftr-488	1101	24	millsap	millsap	PROPN
ftr-488	1101	25	case	case	NOUN
ftr-488	1101	26	seems	seem	VERB
ftr-488	1101	27	harder	hard	ADJ
ftr-488	1101	28	because	because	SCONJ
ftr-488	1101	29	while	while	SCONJ
ftr-488	1101	30	we	we	PRON
ftr-488	1101	31	all	all	PRON
ftr-488	1101	32	enjoy	enjoy	VERB
ftr-488	1101	33	tax	tax	NOUN
ftr-488	1101	34	-	-	PUNCT
ftr-488	1101	35	free	free	ADJ
ftr-488	1101	36	use	use	NOUN
ftr-488	1101	37	of	of	ADP
ftr-488	1101	38	our	our	PRON
ftr-488	1101	39	bodies	body	NOUN
ftr-488	1101	40	,	,	PUNCT
ftr-488	1101	41	renters	renter	NOUN
ftr-488	1101	42	and	and	CCONJ
ftr-488	1101	43	homeowners	homeowner	NOUN
ftr-488	1101	44	are	be	AUX
ftr-488	1101	45	treated	treat	VERB
ftr-488	1101	46	very	very	ADV
ftr-488	1101	47	differently	differently	ADV
ftr-488	1101	48	by	by	ADP
ftr-488	1101	49	the	the	DET
ftr-488	1101	50	tax	tax	NOUN
ftr-488	1101	51	law	law	NOUN
ftr-488	1101	52	.	.	PUNCT
ftr-488	1102	1	'56	'56	NUM
ftr-488	1102	2	should	should	AUX
ftr-488	1102	3	millsap	millsap	AUX
ftr-488	1102	4	retain	retain	VERB
ftr-488	1102	5	the	the	DET
ftr-488	1102	6	more	more	ADV
ftr-488	1102	7	favorable	favorable	ADJ
ftr-488	1102	8	homeowner	homeowner	NOUN
ftr-488	1102	9	treatment	treatment	NOUN
ftr-488	1102	10	just	just	ADV
ftr-488	1102	11	because	because	SCONJ
ftr-488	1102	12	his	his	PRON
ftr-488	1102	13	shift	shift	NOUN
ftr-488	1102	14	to	to	ADP
ftr-488	1102	15	rental	rental	ADJ
ftr-488	1102	16	status	status	NOUN
ftr-488	1102	17	was	be	AUX
ftr-488	1102	18	against	against	ADP
ftr-488	1102	19	his	his	PRON
ftr-488	1102	20	will	will	NOUN
ftr-488	1102	21	?	?	PUNCT
ftr-488	1103	1	157	157	NUM
ftr-488	1103	2	proper	proper	ADJ
ftr-488	1103	3	measurement	measurement	NOUN
ftr-488	1103	4	of	of	ADP
ftr-488	1103	5	income	income	NOUN
ftr-488	1103	6	would	would	AUX
ftr-488	1103	7	require	require	VERB
ftr-488	1103	8	that	that	SCONJ
ftr-488	1103	9	imputed	impute	VERB
ftr-488	1103	10	income	income	NOUN
ftr-488	1103	11	from	from	ADP
ftr-488	1103	12	home	home	NOUN
ftr-488	1103	13	ownership	ownership	NOUN
ftr-488	1103	14	be	be	AUX
ftr-488	1103	15	included	include	VERB
ftr-488	1103	16	in	in	ADP
ftr-488	1103	17	the	the	DET
ftr-488	1103	18	base	base	NOUN
ftr-488	1103	19	.	.	PUNCT
ftr-488	1104	1	the	the	DET
ftr-488	1104	2	exclusion	exclusion	NOUN
ftr-488	1104	3	must	must	AUX
ftr-488	1104	4	be	be	AUX
ftr-488	1104	5	defended	defend	VERB
ftr-488	1104	6	on	on	ADP
ftr-488	1104	7	administrative	administrative	ADJ
ftr-488	1104	8	grounds	ground	NOUN
ftr-488	1104	9	or	or	CCONJ
ftr-488	1104	10	more	more	ADV
ftr-488	1104	11	likely	likely	ADJ
ftr-488	1104	12	because	because	SCONJ
ftr-488	1104	13	the	the	DET
ftr-488	1104	14	public	public	NOUN
ftr-488	1104	15	would	would	AUX
ftr-488	1104	16	not	not	PART
ftr-488	1104	17	accept	accept	VERB
ftr-488	1104	18	the	the	DET
ftr-488	1104	19	inclusion	inclusion	NOUN
ftr-488	1104	20	.	.	PUNCT
ftr-488	1105	1	therefore	therefore	ADV
ftr-488	1105	2	,	,	PUNCT
ftr-488	1105	3	there	there	PRON
ftr-488	1105	4	is	be	VERB
ftr-488	1105	5	no	no	DET
ftr-488	1105	6	theoretical	theoretical	ADJ
ftr-488	1105	7	way	way	NOUN
ftr-488	1105	8	to	to	PART
ftr-488	1105	9	determine	determine	VERB
ftr-488	1105	10	how	how	SCONJ
ftr-488	1105	11	far	far	ADV
ftr-488	1105	12	to	to	PART
ftr-488	1105	13	extend	extend	VERB
ftr-488	1105	14	exemption	exemption	NOUN
ftr-488	1105	15	for	for	ADP
ftr-488	1105	16	imputed	imputed	ADJ
ftr-488	1105	17	income	income	NOUN
ftr-488	1105	18	.	.	PUNCT
ftr-488	1106	1	if	if	SCONJ
ftr-488	1106	2	public	public	ADJ
ftr-488	1106	3	perception	perception	NOUN
ftr-488	1106	4	is	be	AUX
ftr-488	1106	5	the	the	DET
ftr-488	1106	6	key	key	NOUN
ftr-488	1106	7	,	,	PUNCT
ftr-488	1106	8	i	i	PRON
ftr-488	1106	9	would	would	AUX
ftr-488	1106	10	guess	guess	VERB
ftr-488	1106	11	insurance	insurance	NOUN
ftr-488	1106	12	recoveries	recovery	NOUN
ftr-488	1106	13	in	in	ADP
ftr-488	1106	14	the	the	DET
ftr-488	1106	15	millsap	millsap	PROPN
ftr-488	1106	16	circumstances	circumstance	NOUN
ftr-488	1106	17	and	and	CCONJ
ftr-488	1106	18	similar	similar	ADJ
ftr-488	1106	19	situations	situation	NOUN
ftr-488	1106	20	,	,	PUNCT
ftr-488	1106	21	such	such	ADJ
ftr-488	1106	22	as	as	ADP
ftr-488	1106	23	to	to	PART
ftr-488	1106	24	temporarily	temporarily	ADV
ftr-488	1106	25	replace	replace	VERB
ftr-488	1106	26	a	a	DET
ftr-488	1106	27	stolen	steal	VERB
ftr-488	1106	28	car	car	NOUN
ftr-488	1106	29	,	,	PUNCT
ftr-488	1106	30	would	would	AUX
ftr-488	1106	31	be	be	AUX
ftr-488	1106	32	exempt	exempt	ADJ
ftr-488	1106	33	as	as	SCONJ
ftr-488	1106	34	indicated	indicate	VERB
ftr-488	1106	35	by	by	ADP
ftr-488	1106	36	the	the	DET
ftr-488	1106	37	prompt	prompt	ADJ
ftr-488	1106	38	enactment	enactment	NOUN
ftr-488	1106	39	of	of	ADP
ftr-488	1106	40	section	section	NOUN
ftr-488	1106	41	123	123	NUM
ftr-488	1106	42	to	to	PART
ftr-488	1106	43	overrule	overrule	VERB
ftr-488	1106	44	millsap	millsap	PROPN
ftr-488	1106	45	.	.	PUNCT
ftr-488	1107	1	i	i	PRON
ftr-488	1107	2	find	find	VERB
ftr-488	1107	3	this	this	DET
ftr-488	1107	4	result	result	NOUN
ftr-488	1107	5	acceptable	acceptable	ADJ
ftr-488	1107	6	while	while	SCONJ
ftr-488	1107	7	at	at	ADP
ftr-488	1107	8	the	the	DET
ftr-488	1107	9	same	same	ADJ
ftr-488	1107	10	time	time	NOUN
ftr-488	1107	11	i	i	PRON
ftr-488	1107	12	applaud	applaud	VERB
ftr-488	1107	13	the	the	DET
ftr-488	1107	14	service	service	NOUN
ftr-488	1107	15	's	's	PART
ftr-488	1107	16	conclusion	conclusion	NOUN
ftr-488	1107	17	regarding	regard	VERB
ftr-488	1107	18	the	the	DET
ftr-488	1107	19	tenant	tenant	NOUN
ftr-488	1107	20	who	who	PRON
ftr-488	1107	21	lost	lose	VERB
ftr-488	1107	22	his	his	PRON
ftr-488	1107	23	rent	rent	NOUN
ftr-488	1107	24	controlled	control	VERB
ftr-488	1107	25	apartment	apartment	NOUN
ftr-488	1107	26	.	.	PUNCT
ftr-488	1108	1	the	the	DET
ftr-488	1108	2	distinction	distinction	NOUN
ftr-488	1108	3	may	may	AUX
ftr-488	1108	4	be	be	AUX
ftr-488	1108	5	that	that	SCONJ
ftr-488	1108	6	the	the	DET
ftr-488	1108	7	tenant	tenant	NOUN
ftr-488	1108	8	had	have	VERB
ftr-488	1108	9	a	a	DET
ftr-488	1108	10	special	special	ADJ
ftr-488	1108	11	advantage	advantage	NOUN
ftr-488	1108	12	,	,	PUNCT
ftr-488	1108	13	access	access	NOUN
ftr-488	1108	14	to	to	ADP
ftr-488	1108	15	a	a	DET
ftr-488	1108	16	rent	rent	NOUN
ftr-488	1108	17	controlled	control	VERB
ftr-488	1108	18	apartment	apartment	NOUN
ftr-488	1108	19	.	.	PUNCT
ftr-488	1109	1	while	while	SCONJ
ftr-488	1109	2	we	we	PRON
ftr-488	1109	3	generally	generally	ADV
ftr-488	1109	4	do	do	AUX
ftr-488	1109	5	not	not	PART
ftr-488	1109	6	tax	tax	VERB
ftr-488	1109	7	the	the	DET
ftr-488	1109	8	value	value	NOUN
ftr-488	1109	9	154	154	NUM
ftr-488	1109	10	.	.	PUNCT
ftr-488	1110	1	this	this	PRON
ftr-488	1110	2	is	be	AUX
ftr-488	1110	3	similar	similar	ADJ
ftr-488	1110	4	to	to	ADP
ftr-488	1110	5	kelman	kelman	PROPN
ftr-488	1110	6	's	's	PART
ftr-488	1110	7	view	view	NOUN
ftr-488	1110	8	that	that	SCONJ
ftr-488	1110	9	the	the	DET
ftr-488	1110	10	involuntary	involuntary	ADJ
ftr-488	1110	11	nature	nature	NOUN
ftr-488	1110	12	of	of	ADP
ftr-488	1110	13	the	the	DET
ftr-488	1110	14	transaction	transaction	NOUN
ftr-488	1110	15	is	be	AUX
ftr-488	1110	16	controlling	control	VERB
ftr-488	1110	17	although	although	SCONJ
ftr-488	1110	18	i	i	PRON
ftr-488	1110	19	found	find	VERB
ftr-488	1110	20	kelman	kelman	NOUN
ftr-488	1110	21	's	's	PART
ftr-488	1110	22	reasoning	reasoning	NOUN
ftr-488	1110	23	unpersuasive	unpersuasive	ADJ
ftr-488	1110	24	.	.	PUNCT
ftr-488	1111	1	see	see	VERB
ftr-488	1111	2	supra	supra	ADJ
ftr-488	1111	3	text	text	NOUN
ftr-488	1111	4	accompanying	accompanying	ADJ
ftr-488	1111	5	note	note	NOUN
ftr-488	1111	6	123	123	NUM
ftr-488	1111	7	.	.	PUNCT
ftr-488	1112	1	155	155	NUM
ftr-488	1112	2	.	.	PUNCT
ftr-488	1113	1	contra	contra	PROPN
ftr-488	1113	2	griffith	griffith	PROPN
ftr-488	1113	3	,	,	PUNCT
ftr-488	1113	4	supra	supra	PROPN
ftr-488	1113	5	note	note	NOUN
ftr-488	1113	6	24	24	NUM
ftr-488	1113	7	at	at	ADP
ftr-488	1113	8	374	374	NUM
ftr-488	1113	9	;	;	PUNCT
ftr-488	1113	10	joseph	joseph	PROPN
ftr-488	1113	11	m.	m.	PROPN
ftr-488	1113	12	dodge	dodge	PROPN
ftr-488	1113	13	,	,	PUNCT
ftr-488	1113	14	taxes	taxis	NOUN
ftr-488	1113	15	and	and	CCONJ
ftr-488	1113	16	torts	tort	NOUN
ftr-488	1113	17	,	,	PUNCT
ftr-488	1113	18	77	77	NUM
ftr-488	1113	19	cornell	cornell	PROPN
ftr-488	1113	20	l.	l.	PROPN
ftr-488	1113	21	rev	rev	PROPN
ftr-488	1113	22	.	.	PROPN
ftr-488	1113	23	143	143	NUM
ftr-488	1113	24	,	,	PUNCT
ftr-488	1113	25	182	182	NUM
ftr-488	1113	26	(	(	PUNCT
ftr-488	1113	27	1992	1992	NUM
ftr-488	1113	28	)	)	PUNCT
ftr-488	1113	29	.	.	PUNCT
ftr-488	1114	1	the	the	DET
ftr-488	1114	2	utilitarian	utilitarian	ADJ
ftr-488	1114	3	approach	approach	NOUN
ftr-488	1114	4	would	would	AUX
ftr-488	1114	5	justify	justify	VERB
ftr-488	1114	6	exclusion	exclusion	NOUN
ftr-488	1114	7	of	of	ADP
ftr-488	1114	8	personal	personal	ADJ
ftr-488	1114	9	injury	injury	NOUN
ftr-488	1114	10	recoveries	recovery	NOUN
ftr-488	1114	11	only	only	ADV
ftr-488	1114	12	if	if	SCONJ
ftr-488	1114	13	the	the	DET
ftr-488	1114	14	impact	impact	NOUN
ftr-488	1114	15	of	of	ADP
ftr-488	1114	16	personal	personal	ADJ
ftr-488	1114	17	injury	injury	NOUN
ftr-488	1114	18	increased	increase	VERB
ftr-488	1114	19	the	the	DET
ftr-488	1114	20	injured	injure	VERB
ftr-488	1114	21	recipient	recipient	NOUN
ftr-488	1114	22	's	's	PART
ftr-488	1114	23	need	need	NOUN
ftr-488	1114	24	for	for	ADP
ftr-488	1114	25	income	income	NOUN
ftr-488	1114	26	.	.	PUNCT
ftr-488	1115	1	"	"	PUNCT
ftr-488	1115	2	if	if	SCONJ
ftr-488	1115	3	the	the	DET
ftr-488	1115	4	victim	victim	NOUN
ftr-488	1115	5	...	...	PUNCT
ftr-488	1115	6	has	have	VERB
ftr-488	1115	7	no	no	DET
ftr-488	1115	8	greater	great	ADJ
ftr-488	1115	9	economic	economic	ADJ
ftr-488	1115	10	need	need	NOUN
ftr-488	1115	11	as	as	ADP
ftr-488	1115	12	a	a	DET
ftr-488	1115	13	result	result	NOUN
ftr-488	1115	14	of	of	ADP
ftr-488	1115	15	the	the	DET
ftr-488	1115	16	injury	injury	NOUN
ftr-488	1115	17	...	...	PUNCT
ftr-488	1115	18	payments	payment	NOUN
ftr-488	1115	19	should	should	AUX
ftr-488	1115	20	be	be	AUX
ftr-488	1115	21	subject	subject	ADJ
ftr-488	1115	22	to	to	ADP
ftr-488	1115	23	taxation	taxation	NOUN
ftr-488	1115	24	.	.	PUNCT
ftr-488	1115	25	"	"	PUNCT
ftr-488	1116	1	griffith	griffith	PROPN
ftr-488	1116	2	,	,	PUNCT
ftr-488	1116	3	supra	supra	PROPN
ftr-488	1116	4	note	note	NOUN
ftr-488	1116	5	24	24	NUM
ftr-488	1116	6	,	,	PUNCT
ftr-488	1116	7	at	at	ADP
ftr-488	1116	8	374	374	NUM
ftr-488	1116	9	.	.	PUNCT
ftr-488	1117	1	see	see	VERB
ftr-488	1117	2	also	also	ADV
ftr-488	1117	3	william	william	PROPN
ftr-488	1117	4	a.	a.	PROPN
ftr-488	1117	5	klein	klein	PROPN
ftr-488	1117	6	,	,	PUNCT
ftr-488	1117	7	tax	tax	NOUN
ftr-488	1117	8	effects	effect	NOUN
ftr-488	1117	9	of	of	ADP
ftr-488	1117	10	nonpayment	nonpayment	NOUN
ftr-488	1117	11	of	of	ADP
ftr-488	1117	12	child	child	NOUN
ftr-488	1117	13	support	support	NOUN
ftr-488	1117	14	,	,	PUNCT
ftr-488	1117	15	45	45	NUM
ftr-488	1117	16	tax	tax	NOUN
ftr-488	1117	17	law	law	NOUN
ftr-488	1117	18	rev	rev	VERB
ftr-488	1117	19	.	.	PROPN
ftr-488	1118	1	259	259	NUM
ftr-488	1118	2	,	,	PUNCT
ftr-488	1118	3	271	271	NUM
ftr-488	1118	4	(	(	PUNCT
ftr-488	1118	5	1990	1990	NUM
ftr-488	1118	6	)	)	PUNCT
ftr-488	1118	7	.	.	PUNCT
ftr-488	1119	1	156	156	NUM
ftr-488	1119	2	.	.	PUNCT
ftr-488	1119	3	imputed	impute	VERB
ftr-488	1119	4	income	income	NOUN
ftr-488	1119	5	from	from	ADP
ftr-488	1119	6	home	home	NOUN
ftr-488	1119	7	ownership	ownership	NOUN
ftr-488	1119	8	is	be	AUX
ftr-488	1119	9	not	not	PART
ftr-488	1119	10	taxed	tax	VERB
ftr-488	1119	11	while	while	SCONJ
ftr-488	1119	12	rent	rent	NOUN
ftr-488	1119	13	is	be	AUX
ftr-488	1119	14	not	not	PART
ftr-488	1119	15	deductible	deductible	ADJ
ftr-488	1119	16	.	.	PUNCT
ftr-488	1120	1	regs	reg	NOUN
ftr-488	1120	2	.	.	PUNCT
ftr-488	1121	1	§	§	PROPN
ftr-488	1121	2	1.262	1.262	NUM
ftr-488	1121	3	-	-	SYM
ftr-488	1121	4	1(b)(3	1(b)(3	NUM
ftr-488	1121	5	)	)	PUNCT
ftr-488	1121	6	.	.	PUNCT
ftr-488	1122	1	in	in	ADP
ftr-488	1122	2	one	one	NUM
ftr-488	1122	3	sense	sense	NOUN
ftr-488	1122	4	at	at	ADP
ftr-488	1122	5	least	least	ADJ
ftr-488	1122	6	,	,	PUNCT
ftr-488	1122	7	tax	tax	NOUN
ftr-488	1122	8	exemption	exemption	NOUN
ftr-488	1122	9	is	be	AUX
ftr-488	1122	10	more	more	ADV
ftr-488	1122	11	easily	easily	ADV
ftr-488	1122	12	explainable	explainable	ADJ
ftr-488	1122	13	in	in	ADP
ftr-488	1122	14	millsap	millsap	PROPN
ftr-488	1122	15	on	on	ADP
ftr-488	1122	16	the	the	DET
ftr-488	1122	17	grounds	ground	NOUN
ftr-488	1122	18	that	that	SCONJ
ftr-488	1122	19	the	the	DET
ftr-488	1122	20	loss	loss	NOUN
ftr-488	1122	21	incurred	incur	VERB
ftr-488	1122	22	from	from	ADP
ftr-488	1122	23	the	the	DET
ftr-488	1122	24	expenditure	expenditure	NOUN
ftr-488	1122	25	on	on	ADP
ftr-488	1122	26	his	his	PRON
ftr-488	1122	27	hotel	hotel	NOUN
ftr-488	1122	28	room	room	NOUN
ftr-488	1122	29	(	(	PUNCT
ftr-488	1122	30	which	which	PRON
ftr-488	1122	31	provided	provide	VERB
ftr-488	1122	32	no	no	DET
ftr-488	1122	33	additional	additional	ADJ
ftr-488	1122	34	utility	utility	NOUN
ftr-488	1122	35	)	)	PUNCT
ftr-488	1122	36	could	could	AUX
ftr-488	1122	37	offset	offset	VERB
ftr-488	1122	38	the	the	DET
ftr-488	1122	39	proceeds	proceed	NOUN
ftr-488	1122	40	.	.	PUNCT
ftr-488	1123	1	loss	loss	NOUN
ftr-488	1123	2	of	of	ADP
ftr-488	1123	3	privacy	privacy	NOUN
ftr-488	1123	4	does	do	AUX
ftr-488	1123	5	not	not	PART
ftr-488	1123	6	necessarily	necessarily	ADV
ftr-488	1123	7	increase	increase	VERB
ftr-488	1123	8	one	one	PRON
ftr-488	1123	9	's	's	PART
ftr-488	1123	10	costs	cost	NOUN
ftr-488	1123	11	.	.	PUNCT
ftr-488	1124	1	157	157	NUM
ftr-488	1124	2	.	.	PUNCT
ftr-488	1125	1	in	in	ADP
ftr-488	1125	2	an	an	DET
ftr-488	1125	3	analogous	analogous	ADJ
ftr-488	1125	4	situation	situation	NOUN
ftr-488	1125	5	,	,	PUNCT
ftr-488	1125	6	simons	simon	NOUN
ftr-488	1125	7	justifies	justify	VERB
ftr-488	1125	8	present	present	ADJ
ftr-488	1125	9	irc	irc	PROPN
ftr-488	1125	10	§	§	PROPN
ftr-488	1125	11	119	119	NUM
ftr-488	1125	12	,	,	PUNCT
ftr-488	1125	13	which	which	PRON
ftr-488	1125	14	excludes	exclude	VERB
ftr-488	1125	15	the	the	DET
ftr-488	1125	16	value	value	NOUN
ftr-488	1125	17	of	of	ADP
ftr-488	1125	18	lodging	lodging	NOUN
ftr-488	1125	19	from	from	ADP
ftr-488	1125	20	income	income	NOUN
ftr-488	1125	21	when	when	SCONJ
ftr-488	1125	22	an	an	DET
ftr-488	1125	23	employee	employee	NOUN
ftr-488	1125	24	is	be	AUX
ftr-488	1125	25	required	require	VERB
ftr-488	1125	26	to	to	PART
ftr-488	1125	27	reside	reside	VERB
ftr-488	1125	28	on	on	ADP
ftr-488	1125	29	the	the	DET
ftr-488	1125	30	business	business	NOUN
ftr-488	1125	31	premises	premise	NOUN
ftr-488	1125	32	for	for	ADP
ftr-488	1125	33	the	the	DET
ftr-488	1125	34	"	"	PUNCT
ftr-488	1125	35	convenience	convenience	NOUN
ftr-488	1125	36	of	of	ADP
ftr-488	1125	37	the	the	DET
ftr-488	1125	38	employer	employer	NOUN
ftr-488	1125	39	,	,	PUNCT
ftr-488	1125	40	"	"	PUNCT
ftr-488	1125	41	as	as	ADP
ftr-488	1125	42	providing	provide	VERB
ftr-488	1125	43	benefits	benefit	NOUN
ftr-488	1125	44	similar	similar	ADJ
ftr-488	1125	45	to	to	ADP
ftr-488	1125	46	home	home	NOUN
ftr-488	1125	47	ownership	ownership	NOUN
ftr-488	1125	48	to	to	ADP
ftr-488	1125	49	those	those	PRON
ftr-488	1125	50	who	who	PRON
ftr-488	1125	51	,	,	PUNCT
ftr-488	1125	52	because	because	SCONJ
ftr-488	1125	53	of	of	ADP
ftr-488	1125	54	the	the	DET
ftr-488	1125	55	nature	nature	NOUN
ftr-488	1125	56	of	of	ADP
ftr-488	1125	57	their	their	PRON
ftr-488	1125	58	work	work	NOUN
ftr-488	1125	59	,	,	PUNCT
ftr-488	1125	60	are	be	AUX
ftr-488	1125	61	not	not	PART
ftr-488	1125	62	free	free	ADJ
ftr-488	1125	63	to	to	PART
ftr-488	1125	64	buy	buy	VERB
ftr-488	1125	65	their	their	PRON
ftr-488	1125	66	own	own	ADJ
ftr-488	1125	67	home	home	NOUN
ftr-488	1125	68	.	.	PUNCT
ftr-488	1126	1	simons	simon	NOUN
ftr-488	1126	2	,	,	PUNCT
ftr-488	1126	3	supra	supra	PROPN
ftr-488	1126	4	note	note	PROPN
ftr-488	1126	5	1	1	NUM
ftr-488	1126	6	,	,	PUNCT
ftr-488	1126	7	at	at	ADP
ftr-488	1126	8	123	123	NUM
ftr-488	1126	9	-	-	SYM
ftr-488	1126	10	24	24	NUM
ftr-488	1126	11	.	.	PUNCT
ftr-488	1127	1	[	[	X
ftr-488	1127	2	vol	vol	NOUN
ftr-488	1127	3	.	.	PUNCT
ftr-488	1127	4	1:1	1:1	NUM
ftr-488	1127	5	valuing	value	VERB
ftr-488	1127	6	personal	personal	ADJ
ftr-488	1127	7	consuiption	consuiption	NOUN
ftr-488	1127	8	generated	generate	VERB
ftr-488	1127	9	by	by	ADP
ftr-488	1127	10	below	below	ADP
ftr-488	1127	11	-	-	PUNCT
ftr-488	1127	12	market	market	NOUN
ftr-488	1127	13	purchases	purchase	NOUN
ftr-488	1127	14	,	,	PUNCT
ftr-488	1127	15	there	there	PRON
ftr-488	1127	16	seems	seem	VERB
ftr-488	1127	17	to	to	PART
ftr-488	1127	18	be	be	AUX
ftr-488	1127	19	no	no	DET
ftr-488	1127	20	reason	reason	NOUN
ftr-488	1127	21	to	to	PART
ftr-488	1127	22	continue	continue	VERB
ftr-488	1127	23	favorable	favorable	ADJ
ftr-488	1127	24	tax	tax	NOUN
ftr-488	1127	25	treatment	treatment	NOUN
ftr-488	1127	26	when	when	SCONJ
ftr-488	1127	27	the	the	DET
ftr-488	1127	28	special	special	ADJ
ftr-488	1127	29	status	status	NOUN
ftr-488	1127	30	is	be	AUX
ftr-488	1127	31	lost	lose	VERB
ftr-488	1127	32	.	.	PUNCT
ftr-488	1128	1	millsap	millsap	PROPN
ftr-488	1128	2	,	,	PUNCT
ftr-488	1128	3	on	on	ADP
ftr-488	1128	4	the	the	DET
ftr-488	1128	5	other	other	ADJ
ftr-488	1128	6	hand	hand	NOUN
ftr-488	1128	7	,	,	PUNCT
ftr-488	1128	8	is	be	AUX
ftr-488	1128	9	a	a	DET
ftr-488	1128	10	member	member	NOUN
ftr-488	1128	11	of	of	ADP
ftr-488	1128	12	a	a	DET
ftr-488	1128	13	much	much	ADV
ftr-488	1128	14	larger	large	ADJ
ftr-488	1128	15	group	group	NOUN
ftr-488	1128	16	-	-	PUNCT
ftr-488	1128	17	homeowners	homeowner	NOUN
ftr-488	1128	18	.	.	PUNCT
ftr-488	1129	1	he	he	PRON
ftr-488	1129	2	merely	merely	ADV
ftr-488	1129	3	seeks	seek	VERB
ftr-488	1129	4	to	to	PART
ftr-488	1129	5	continue	continue	VERB
ftr-488	1129	6	to	to	PART
ftr-488	1129	7	be	be	AUX
ftr-488	1129	8	treated	treat	VERB
ftr-488	1129	9	like	like	ADP
ftr-488	1129	10	all	all	DET
ftr-488	1129	11	the	the	DET
ftr-488	1129	12	rest	rest	NOUN
ftr-488	1129	13	.	.	PUNCT
ftr-488	1130	1	still	still	ADV
ftr-488	1130	2	,	,	PUNCT
ftr-488	1130	3	if	if	SCONJ
ftr-488	1130	4	millsap	millsap	PROPN
ftr-488	1130	5	loses	lose	VERB
ftr-488	1130	6	,	,	PUNCT
ftr-488	1130	7	he	he	PRON
ftr-488	1130	8	is	be	AUX
ftr-488	1130	9	merely	merely	ADV
ftr-488	1130	10	treated	treat	VERB
ftr-488	1130	11	like	like	ADP
ftr-488	1130	12	all	all	DET
ftr-488	1130	13	renters	renter	NOUN
ftr-488	1130	14	.	.	PUNCT
ftr-488	1131	1	thus	thus	ADV
ftr-488	1131	2	,	,	PUNCT
ftr-488	1131	3	i	i	PRON
ftr-488	1131	4	am	be	AUX
ftr-488	1131	5	less	less	ADV
ftr-488	1131	6	comfortable	comfortable	ADJ
ftr-488	1131	7	with	with	ADP
ftr-488	1131	8	taxexemption	taxexemption	NOUN
ftr-488	1131	9	for	for	ADP
ftr-488	1131	10	millsap	millsap	PROPN
ftr-488	1131	11	than	than	SCONJ
ftr-488	1131	12	i	i	PRON
ftr-488	1131	13	am	be	AUX
ftr-488	1131	14	with	with	ADP
ftr-488	1131	15	tax	tax	NOUN
ftr-488	1131	16	exemption	exemption	NOUN
ftr-488	1131	17	for	for	ADP
ftr-488	1131	18	payments	payment	NOUN
ftr-488	1131	19	for	for	ADP
ftr-488	1131	20	physical	physical	ADJ
ftr-488	1131	21	injury	injury	NOUN
ftr-488	1131	22	or	or	CCONJ
ftr-488	1131	23	loss	loss	NOUN
ftr-488	1131	24	of	of	ADP
ftr-488	1131	25	privacy	privacy	NOUN
ftr-488	1131	26	.	.	PUNCT
ftr-488	1132	1	'58	'58	NUM
ftr-488	1132	2	ultimately	ultimately	ADV
ftr-488	1132	3	,	,	PUNCT
ftr-488	1132	4	the	the	DET
ftr-488	1132	5	conclusion	conclusion	NOUN
ftr-488	1132	6	may	may	AUX
ftr-488	1132	7	reflect	reflect	VERB
ftr-488	1132	8	intuition	intuition	NOUN
ftr-488	1132	9	rather	rather	ADV
ftr-488	1132	10	than	than	ADP
ftr-488	1132	11	logic	logic	NOUN
ftr-488	1132	12	.	.	PUNCT
ftr-488	1133	1	it	it	PRON
ftr-488	1133	2	was	be	AUX
ftr-488	1133	3	also	also	ADV
ftr-488	1133	4	suggested	suggest	VERB
ftr-488	1133	5	above	above	ADP
ftr-488	1133	6	that	that	PRON
ftr-488	1133	7	tax	tax	NOUN
ftr-488	1133	8	-	-	PUNCT
ftr-488	1133	9	free	free	ADJ
ftr-488	1133	10	treatment	treatment	NOUN
ftr-488	1133	11	for	for	ADP
ftr-488	1133	12	insurance	insurance	NOUN
ftr-488	1133	13	recoveries	recovery	NOUN
ftr-488	1133	14	could	could	AUX
ftr-488	1133	15	be	be	AUX
ftr-488	1133	16	defended	defend	VERB
ftr-488	1133	17	on	on	ADP
ftr-488	1133	18	the	the	DET
ftr-488	1133	19	grounds	ground	NOUN
ftr-488	1133	20	that	that	SCONJ
ftr-488	1133	21	premiums	premium	NOUN
ftr-488	1133	22	should	should	AUX
ftr-488	1133	23	be	be	AUX
ftr-488	1133	24	deductible	deductible	ADJ
ftr-488	1133	25	if	if	SCONJ
ftr-488	1133	26	recovery	recovery	NOUN
ftr-488	1133	27	is	be	AUX
ftr-488	1133	28	taxable	taxable	ADJ
ftr-488	1133	29	.	.	PUNCT
ftr-488	1134	1	the	the	DET
ftr-488	1134	2	validity	validity	NOUN
ftr-488	1134	3	of	of	ADP
ftr-488	1134	4	this	this	DET
ftr-488	1134	5	argument	argument	NOUN
ftr-488	1134	6	,	,	PUNCT
ftr-488	1134	7	which	which	PRON
ftr-488	1134	8	was	be	AUX
ftr-488	1134	9	previously	previously	ADV
ftr-488	1134	10	questioned	question	VERB
ftr-488	1134	11	,	,	PUNCT
ftr-488	1134	12	will	will	AUX
ftr-488	1134	13	be	be	AUX
ftr-488	1134	14	developed	develop	VERB
ftr-488	1134	15	more	more	ADV
ftr-488	1134	16	fully	fully	ADV
ftr-488	1134	17	in	in	ADP
ftr-488	1134	18	the	the	DET
ftr-488	1134	19	next	next	ADJ
ftr-488	1134	20	section	section	NOUN
ftr-488	1134	21	.	.	PUNCT
ftr-488	1135	1	v.	v.	ADP
ftr-488	1135	2	insurance	insurance	NOUN
ftr-488	1135	3	against	against	ADP
ftr-488	1135	4	loss	loss	NOUN
ftr-488	1135	5	of	of	ADP
ftr-488	1135	6	income	income	NOUN
ftr-488	1135	7	as	as	ADP
ftr-488	1135	8	a	a	DET
ftr-488	1135	9	final	final	ADJ
ftr-488	1135	10	matter	matter	NOUN
ftr-488	1135	11	,	,	PUNCT
ftr-488	1135	12	i	i	PRON
ftr-488	1135	13	want	want	VERB
ftr-488	1135	14	to	to	PART
ftr-488	1135	15	briefly	briefly	ADV
ftr-488	1135	16	consider	consider	VERB
ftr-488	1135	17	whether	whether	SCONJ
ftr-488	1135	18	the	the	DET
ftr-488	1135	19	discussion	discussion	NOUN
ftr-488	1135	20	thus	thus	ADV
ftr-488	1135	21	far	far	ADV
ftr-488	1135	22	leads	lead	VERB
ftr-488	1135	23	to	to	ADP
ftr-488	1135	24	any	any	DET
ftr-488	1135	25	preliminary	preliminary	ADJ
ftr-488	1135	26	conclusions	conclusion	NOUN
ftr-488	1135	27	concerning	concern	VERB
ftr-488	1135	28	taxation	taxation	NOUN
ftr-488	1135	29	of	of	ADP
ftr-488	1135	30	insurance	insurance	NOUN
ftr-488	1135	31	that	that	PRON
ftr-488	1135	32	provides	provide	VERB
ftr-488	1135	33	protection	protection	NOUN
ftr-488	1135	34	against	against	ADP
ftr-488	1135	35	loss	loss	NOUN
ftr-488	1135	36	of	of	ADP
ftr-488	1135	37	income	income	NOUN
ftr-488	1135	38	as	as	SCONJ
ftr-488	1135	39	opposed	oppose	VERB
ftr-488	1135	40	to	to	ADP
ftr-488	1135	41	protection	protection	NOUN
ftr-488	1135	42	of	of	ADP
ftr-488	1135	43	an	an	DET
ftr-488	1135	44	item	item	NOUN
ftr-488	1135	45	of	of	ADP
ftr-488	1135	46	consumption	consumption	NOUN
ftr-488	1135	47	.	.	PUNCT
ftr-488	1136	1	in	in	ADP
ftr-488	1136	2	the	the	DET
ftr-488	1136	3	case	case	NOUN
ftr-488	1136	4	of	of	ADP
ftr-488	1136	5	an	an	DET
ftr-488	1136	6	item	item	NOUN
ftr-488	1136	7	of	of	ADP
ftr-488	1136	8	consumption	consumption	NOUN
ftr-488	1136	9	,	,	PUNCT
ftr-488	1136	10	i	i	PRON
ftr-488	1136	11	have	have	AUX
ftr-488	1136	12	argued	argue	VERB
ftr-488	1136	13	that	that	SCONJ
ftr-488	1136	14	generally	generally	ADV
ftr-488	1136	15	proceeds	proceed	VERB
ftr-488	1136	16	from	from	ADP
ftr-488	1136	17	such	such	ADJ
ftr-488	1136	18	insurance	insurance	NOUN
ftr-488	1136	19	should	should	AUX
ftr-488	1136	20	not	not	PART
ftr-488	1136	21	be	be	AUX
ftr-488	1136	22	included	include	VERB
ftr-488	1136	23	in	in	ADP
ftr-488	1136	24	income	income	NOUN
ftr-488	1136	25	and	and	CCONJ
ftr-488	1136	26	the	the	DET
ftr-488	1136	27	premium	premium	NOUN
ftr-488	1136	28	should	should	AUX
ftr-488	1136	29	be	be	AUX
ftr-488	1136	30	nondeductible	nondeductible	ADJ
ftr-488	1136	31	.	.	PUNCT
ftr-488	1137	1	does	do	AUX
ftr-488	1137	2	this	this	DET
ftr-488	1137	3	conclusion	conclusion	NOUN
ftr-488	1137	4	apply	apply	VERB
ftr-488	1137	5	to	to	ADP
ftr-488	1137	6	insurance	insurance	NOUN
ftr-488	1137	7	against	against	ADP
ftr-488	1137	8	loss	loss	NOUN
ftr-488	1137	9	of	of	ADP
ftr-488	1137	10	income	income	NOUN
ftr-488	1137	11	as	as	ADV
ftr-488	1137	12	well	well	ADV
ftr-488	1137	13	?	?	PUNCT
ftr-488	1138	1	under	under	ADP
ftr-488	1138	2	current	current	ADJ
ftr-488	1138	3	law	law	NOUN
ftr-488	1138	4	this	this	DET
ftr-488	1138	5	treatment	treatment	NOUN
ftr-488	1138	6	-	-	PUNCT
ftr-488	1138	7	nondeductibility	nondeductibility	NOUN
ftr-488	1138	8	of	of	ADP
ftr-488	1138	9	premiums	premium	NOUN
ftr-488	1138	10	and	and	CCONJ
ftr-488	1138	11	excludibility	excludibility	NOUN
ftr-488	1138	12	of	of	ADP
ftr-488	1138	13	recoveries	recovery	NOUN
ftr-488	1138	14	-	-	PUNCT
ftr-488	1138	15	is	be	AUX
ftr-488	1138	16	accorded	accord	VERB
ftr-488	1138	17	premiums	premium	NOUN
ftr-488	1138	18	on	on	ADP
ftr-488	1138	19	and	and	CCONJ
ftr-488	1138	20	proceeds	proceed	NOUN
ftr-488	1138	21	of	of	ADP
ftr-488	1138	22	insurance	insurance	NOUN
ftr-488	1138	23	to	to	PART
ftr-488	1138	24	protect	protect	VERB
ftr-488	1138	25	against	against	ADP
ftr-488	1138	26	loss	loss	NOUN
ftr-488	1138	27	of	of	ADP
ftr-488	1138	28	income	income	NOUN
ftr-488	1138	29	from	from	ADP
ftr-488	1138	30	"	"	PUNCT
ftr-488	1138	31	personal	personal	ADJ
ftr-488	1138	32	"	"	PUNCT
ftr-488	1138	33	risks	risk	NOUN
ftr-488	1138	34	of	of	ADP
ftr-488	1138	35	illness	illness	NOUN
ftr-488	1138	36	or	or	CCONJ
ftr-488	1138	37	death.1	death.1	PROPN
ftr-488	1138	38	59	59	NUM
ftr-488	1138	39	on	on	ADP
ftr-488	1138	40	the	the	DET
ftr-488	1138	41	other	other	ADJ
ftr-488	1138	42	hand	hand	NOUN
ftr-488	1138	43	,	,	PUNCT
ftr-488	1138	44	premiums	premium	NOUN
ftr-488	1138	45	on	on	ADP
ftr-488	1138	46	insurance	insurance	NOUN
ftr-488	1138	47	to	to	PART
ftr-488	1138	48	protect	protect	VERB
ftr-488	1138	49	against	against	ADP
ftr-488	1138	50	"	"	PUNCT
ftr-488	1138	51	business	business	NOUN
ftr-488	1138	52	"	"	PUNCT
ftr-488	1138	53	risks	risk	NOUN
ftr-488	1138	54	are	be	AUX
ftr-488	1138	55	deductible160	deductible160	PROPN
ftr-488	1138	56	and	and	CCONJ
ftr-488	1138	57	in	in	ADP
ftr-488	1138	58	that	that	DET
ftr-488	1138	59	situation	situation	NOUN
ftr-488	1138	60	the	the	DET
ftr-488	1138	61	proceeds	proceed	NOUN
ftr-488	1138	62	are	be	AUX
ftr-488	1138	63	included	include	VERB
ftr-488	1138	64	in	in	ADP
ftr-488	1138	65	income	income	NOUN
ftr-488	1138	66	.	.	PUNCT
ftr-488	1139	1	thus	thus	ADV
ftr-488	1139	2	,	,	PUNCT
ftr-488	1139	3	a	a	DET
ftr-488	1139	4	storekeeper	storekeeper	NOUN
ftr-488	1139	5	who	who	PRON
ftr-488	1139	6	buys	buy	VERB
ftr-488	1139	7	business	business	NOUN
ftr-488	1139	8	interruption	interruption	NOUN
ftr-488	1139	9	insurance	insurance	NOUN
ftr-488	1139	10	is	be	AUX
ftr-488	1139	11	taxable	taxable	ADJ
ftr-488	1139	12	on	on	ADP
ftr-488	1139	13	the	the	DET
ftr-488	1139	14	proceeds	proceed	NOUN
ftr-488	1139	15	,	,	PUNCT
ftr-488	1139	16	but	but	CCONJ
ftr-488	1139	17	the	the	DET
ftr-488	1139	18	premium	premium	NOUN
ftr-488	1139	19	is	be	AUX
ftr-488	1139	20	deductible	deductible	ADJ
ftr-488	1139	21	.	.	PUNCT
ftr-488	1140	1	the	the	DET
ftr-488	1140	2	internal	internal	ADJ
ftr-488	1140	3	revenue	revenue	NOUN
ftr-488	1140	4	service	service	NOUN
ftr-488	1140	5	would	would	AUX
ftr-488	1140	6	also	also	ADV
ftr-488	1140	7	allow	allow	VERB
ftr-488	1140	8	a	a	DET
ftr-488	1140	9	deductible	deductible	ADJ
ftr-488	1140	10	business	business	NOUN
ftr-488	1140	11	expense	expense	NOUN
ftr-488	1140	12	to	to	ADP
ftr-488	1140	13	an	an	DET
ftr-488	1140	14	employee	employee	NOUN
ftr-488	1140	15	who	who	PRON
ftr-488	1140	16	sought	seek	VERB
ftr-488	1140	17	protection	protection	NOUN
ftr-488	1140	18	against	against	ADP
ftr-488	1140	19	loss	loss	NOUN
ftr-488	1140	20	of	of	ADP
ftr-488	1140	21	income	income	NOUN
ftr-488	1140	22	caused	cause	VERB
ftr-488	1140	23	by	by	ADP
ftr-488	1140	24	a	a	DET
ftr-488	1140	25	business	business	NOUN
ftr-488	1140	26	risk	risk	NOUN
ftr-488	1140	27	-	-	PUNCT
ftr-488	1140	28	from	from	ADP
ftr-488	1140	29	on	on	ADP
ftr-488	1140	30	the	the	DET
ftr-488	1140	31	job	job	NOUN
ftr-488	1140	32	injury	injury	NOUN
ftr-488	1140	33	or	or	CCONJ
ftr-488	1140	34	unemployment	unemployment	NOUN
ftr-488	1140	35	caused	cause	VERB
ftr-488	1140	36	by	by	ADP
ftr-488	1140	37	an	an	DET
ftr-488	1140	38	industry	industry	NOUN
ftr-488	1140	39	decline.16	decline.16	NOUN
ftr-488	1140	40	'	'	PUNCT
ftr-488	1140	41	but	but	CCONJ
ftr-488	1140	42	according	accord	VERB
ftr-488	1140	43	to	to	ADP
ftr-488	1140	44	the	the	DET
ftr-488	1140	45	service	service	NOUN
ftr-488	1140	46	,	,	PUNCT
ftr-488	1140	47	the	the	DET
ftr-488	1140	48	cost	cost	NOUN
ftr-488	1140	49	of	of	ADP
ftr-488	1140	50	protection	protection	NOUN
ftr-488	1140	51	against	against	ADP
ftr-488	1140	52	a	a	DET
ftr-488	1140	53	loss	loss	NOUN
ftr-488	1140	54	of	of	ADP
ftr-488	1140	55	income	income	NOUN
ftr-488	1140	56	from	from	ADP
ftr-488	1140	57	personal	personal	ADJ
ftr-488	1140	58	causes	cause	NOUN
ftr-488	1140	59	such	such	ADJ
ftr-488	1140	60	as	as	ADP
ftr-488	1140	61	illness	illness	NOUN
ftr-488	1140	62	or	or	CCONJ
ftr-488	1140	63	death	death	NOUN
ftr-488	1140	64	caused	cause	VERB
ftr-488	1140	65	by	by	ADP
ftr-488	1140	66	a	a	DET
ftr-488	1140	67	non	non	ADJ
ftr-488	1140	68	-	-	ADJ
ftr-488	1140	69	job	job	ADJ
ftr-488	1140	70	related	relate	VERB
ftr-488	1140	71	injury	injury	NOUN
ftr-488	1140	72	or	or	CCONJ
ftr-488	1140	73	disease	disease	NOUN
ftr-488	1140	74	would	would	AUX
ftr-488	1140	75	not	not	PART
ftr-488	1140	76	be	be	AUX
ftr-488	1140	77	deductible	deductible	ADJ
ftr-488	1140	78	.	.	PUNCT
ftr-488	1141	1	62	62	NUM
ftr-488	1141	2	158	158	NUM
ftr-488	1141	3	.	.	PUNCT
ftr-488	1142	1	replacement	replacement	NOUN
ftr-488	1142	2	of	of	ADP
ftr-488	1142	3	lost	lose	VERB
ftr-488	1142	4	earnings	earning	NOUN
ftr-488	1142	5	,	,	PUNCT
ftr-488	1142	6	of	of	ADP
ftr-488	1142	7	course	course	NOUN
ftr-488	1142	8	,	,	PUNCT
ftr-488	1142	9	should	should	AUX
ftr-488	1142	10	be	be	AUX
ftr-488	1142	11	taxable	taxable	ADJ
ftr-488	1142	12	.	.	PUNCT
ftr-488	1143	1	159	159	NUM
ftr-488	1143	2	.	.	PUNCT
ftr-488	1144	1	irc	irc	PROPN
ftr-488	1144	2	§	§	PROPN
ftr-488	1144	3	§	§	PROPN
ftr-488	1144	4	101	101	NUM
ftr-488	1144	5	,	,	PUNCT
ftr-488	1144	6	104(a)(3	104(a)(3	NUM
ftr-488	1144	7	)	)	PUNCT
ftr-488	1144	8	,	,	PUNCT
ftr-488	1144	9	262	262	NUM
ftr-488	1144	10	;	;	PUNCT
ftr-488	1144	11	regs	reg	NOUN
ftr-488	1144	12	.	.	PUNCT
ftr-488	1145	1	§	§	PROPN
ftr-488	1145	2	1.262	1.262	NUM
ftr-488	1145	3	-	-	PUNCT
ftr-488	1145	4	1(b)(1l	1(b)(1l	NUM
ftr-488	1145	5	.	.	PUNCT
ftr-488	1146	1	the	the	DET
ftr-488	1146	2	value	value	NOUN
ftr-488	1146	3	of	of	ADP
ftr-488	1146	4	a	a	DET
ftr-488	1146	5	limited	limited	ADJ
ftr-488	1146	6	amount	amount	NOUN
ftr-488	1146	7	of	of	ADP
ftr-488	1146	8	group	group	NOUN
ftr-488	1146	9	-	-	PUNCT
ftr-488	1146	10	term	term	NOUN
ftr-488	1146	11	life	life	NOUN
ftr-488	1146	12	insurance	insurance	NOUN
ftr-488	1146	13	provided	provide	VERB
ftr-488	1146	14	by	by	ADP
ftr-488	1146	15	an	an	DET
ftr-488	1146	16	employer	employer	NOUN
ftr-488	1146	17	is	be	AUX
ftr-488	1146	18	excluded	exclude	VERB
ftr-488	1146	19	from	from	ADP
ftr-488	1146	20	income	income	NOUN
ftr-488	1146	21	under	under	ADP
ftr-488	1146	22	irc	irc	PROPN
ftr-488	1146	23	§	§	PROPN
ftr-488	1146	24	79	79	NUM
ftr-488	1146	25	,	,	PUNCT
ftr-488	1146	26	which	which	PRON
ftr-488	1146	27	is	be	AUX
ftr-488	1146	28	equivalent	equivalent	ADJ
ftr-488	1146	29	to	to	ADP
ftr-488	1146	30	a	a	DET
ftr-488	1146	31	deduction	deduction	NOUN
ftr-488	1146	32	for	for	ADP
ftr-488	1146	33	the	the	DET
ftr-488	1146	34	premium	premium	NOUN
ftr-488	1146	35	and	and	CCONJ
ftr-488	1146	36	an	an	DET
ftr-488	1146	37	exclusion	exclusion	NOUN
ftr-488	1146	38	of	of	ADP
ftr-488	1146	39	proceeds	proceed	NOUN
ftr-488	1146	40	.	.	PUNCT
ftr-488	1147	1	160	160	NUM
ftr-488	1147	2	.	.	PUNCT
ftr-488	1147	3	irc	irc	PROPN
ftr-488	1147	4	§	§	PROPN
ftr-488	1147	5	162	162	NUM
ftr-488	1147	6	.	.	PUNCT
ftr-488	1147	7	161	161	NUM
ftr-488	1147	8	.	.	PUNCT
ftr-488	1148	1	g.c.m	g.c.m	PROPN
ftr-488	1148	2	.	.	PROPN
ftr-488	1149	1	39016	39016	NUM
ftr-488	1149	2	(	(	PUNCT
ftr-488	1149	3	january	january	PROPN
ftr-488	1149	4	18	18	NUM
ftr-488	1149	5	,	,	PUNCT
ftr-488	1149	6	1983	1983	NUM
ftr-488	1149	7	)	)	PUNCT
ftr-488	1149	8	.	.	PUNCT
ftr-488	1150	1	see	see	VERB
ftr-488	1150	2	rev	rev	PROPN
ftr-488	1150	3	.	.	PROPN
ftr-488	1151	1	rul	rul	PROPN
ftr-488	1151	2	.	.	PUNCT
ftr-488	1152	1	81	81	NUM
ftr-488	1152	2	-	-	PUNCT
ftr-488	1152	3	193	193	NUM
ftr-488	1152	4	,	,	PUNCT
ftr-488	1152	5	1981	1981	NUM
ftr-488	1152	6	-	-	SYM
ftr-488	1152	7	2	2	NUM
ftr-488	1152	8	c.b	c.b	PROPN
ftr-488	1152	9	.	.	PROPN
ftr-488	1152	10	52	52	NUM
ftr-488	1152	11	.	.	PUNCT
ftr-488	1153	1	162	162	NUM
ftr-488	1153	2	.	.	PUNCT
ftr-488	1154	1	rev	rev	PROPN
ftr-488	1154	2	.	.	PUNCT
ftr-488	1155	1	rul	rul	PROPN
ftr-488	1155	2	.	.	PUNCT
ftr-488	1156	1	81	81	NUM
ftr-488	1156	2	-	-	PUNCT
ftr-488	1156	3	193	193	NUM
ftr-488	1156	4	,	,	PUNCT
ftr-488	1156	5	supra	supra	NOUN
ftr-488	1156	6	note	note	NOUN
ftr-488	1156	7	161	161	NUM
ftr-488	1156	8	.	.	PUNCT
ftr-488	1156	9	1992	1992	NUM
ftr-488	1156	10	]	]	PUNCT
ftr-488	1156	11	florida	florida	PROPN
ftr-488	1156	12	tax	tax	PROPN
ftr-488	1156	13	review	review	NOUN
ftr-488	1156	14	this	this	DET
ftr-488	1156	15	distinction	distinction	NOUN
ftr-488	1156	16	has	have	AUX
ftr-488	1156	17	little	little	ADJ
ftr-488	1156	18	practical	practical	ADJ
ftr-488	1156	19	importance	importance	NOUN
ftr-488	1156	20	,	,	PUNCT
ftr-488	1156	21	since	since	SCONJ
ftr-488	1156	22	where	where	SCONJ
ftr-488	1156	23	a	a	DET
ftr-488	1156	24	deduction	deduction	NOUN
ftr-488	1156	25	is	be	AUX
ftr-488	1156	26	not	not	PART
ftr-488	1156	27	allowed	allow	VERB
ftr-488	1156	28	,	,	PUNCT
ftr-488	1156	29	the	the	DET
ftr-488	1156	30	proceeds	proceed	NOUN
ftr-488	1156	31	have	have	AUX
ftr-488	1156	32	been	be	AUX
ftr-488	1156	33	excludible	excludible	ADJ
ftr-488	1156	34	and	and	CCONJ
ftr-488	1156	35	,	,	PUNCT
ftr-488	1156	36	as	as	SCONJ
ftr-488	1156	37	we	we	PRON
ftr-488	1156	38	have	have	AUX
ftr-488	1156	39	seen	see	VERB
ftr-488	1156	40	,	,	PUNCT
ftr-488	1156	41	the	the	DET
ftr-488	1156	42	two	two	NUM
ftr-488	1156	43	approaches	approach	NOUN
ftr-488	1156	44	can	can	AUX
ftr-488	1156	45	produce	produce	VERB
ftr-488	1156	46	equivalent	equivalent	ADJ
ftr-488	1156	47	results	result	NOUN
ftr-488	1156	48	.	.	PUNCT
ftr-488	1157	1	as	as	SCONJ
ftr-488	1157	2	described	describe	VERB
ftr-488	1157	3	above	above	ADV
ftr-488	1157	4	,	,	PUNCT
ftr-488	1157	5	163	163	NUM
ftr-488	1157	6	as	as	ADV
ftr-488	1157	7	long	long	ADV
ftr-488	1157	8	as	as	SCONJ
ftr-488	1157	9	brackets	bracket	NOUN
ftr-488	1157	10	are	be	AUX
ftr-488	1157	11	the	the	DET
ftr-488	1157	12	same	same	ADJ
ftr-488	1157	13	,	,	PUNCT
ftr-488	1157	14	the	the	DET
ftr-488	1157	15	insured	insure	VERB
ftr-488	1157	16	can	can	AUX
ftr-488	1157	17	adjust	adjust	VERB
ftr-488	1157	18	to	to	ADP
ftr-488	1157	19	the	the	DET
ftr-488	1157	20	taxability	taxability	NOUN
ftr-488	1157	21	of	of	ADP
ftr-488	1157	22	the	the	DET
ftr-488	1157	23	benefit	benefit	NOUN
ftr-488	1157	24	by	by	ADP
ftr-488	1157	25	the	the	DET
ftr-488	1157	26	purchase	purchase	NOUN
ftr-488	1157	27	of	of	ADP
ftr-488	1157	28	additional	additional	ADJ
ftr-488	1157	29	insurance	insurance	NOUN
ftr-488	1157	30	.	.	PUNCT
ftr-488	1158	1	if	if	SCONJ
ftr-488	1158	2	the	the	DET
ftr-488	1158	3	premium	premium	NOUN
ftr-488	1158	4	is	be	AUX
ftr-488	1158	5	deductible	deductible	ADJ
ftr-488	1158	6	,	,	PUNCT
ftr-488	1158	7	the	the	DET
ftr-488	1158	8	net	net	ADJ
ftr-488	1158	9	cost	cost	NOUN
ftr-488	1158	10	does	do	AUX
ftr-488	1158	11	not	not	PART
ftr-488	1158	12	increase	increase	VERB
ftr-488	1158	13	.	.	PUNCT
ftr-488	1159	1	disallowance	disallowance	NOUN
ftr-488	1159	2	of	of	ADP
ftr-488	1159	3	a	a	DET
ftr-488	1159	4	deduction	deduction	NOUN
ftr-488	1159	5	for	for	ADP
ftr-488	1159	6	premium	premium	NOUN
ftr-488	1159	7	payments	payment	NOUN
ftr-488	1159	8	and	and	CCONJ
ftr-488	1159	9	treating	treat	VERB
ftr-488	1159	10	the	the	DET
ftr-488	1159	11	proceeds	proceed	NOUN
ftr-488	1159	12	as	as	ADP
ftr-488	1159	13	exempt	exempt	ADJ
ftr-488	1159	14	is	be	AUX
ftr-488	1159	15	merely	merely	ADV
ftr-488	1159	16	a	a	DET
ftr-488	1159	17	simpler	simple	ADJ
ftr-488	1159	18	way	way	NOUN
ftr-488	1159	19	to	to	PART
ftr-488	1159	20	achieve	achieve	VERB
ftr-488	1159	21	the	the	DET
ftr-488	1159	22	same	same	ADJ
ftr-488	1159	23	result	result	NOUN
ftr-488	1159	24	as	as	ADP
ftr-488	1159	25	a	a	DET
ftr-488	1159	26	deduction	deduction	NOUN
ftr-488	1159	27	for	for	ADP
ftr-488	1159	28	the	the	DET
ftr-488	1159	29	premium	premium	NOUN
ftr-488	1159	30	and	and	CCONJ
ftr-488	1159	31	taxation	taxation	NOUN
ftr-488	1159	32	of	of	ADP
ftr-488	1159	33	recoveries	recovery	NOUN
ftr-488	1159	34	.	.	PUNCT
ftr-488	1160	1	in	in	ADP
ftr-488	1160	2	fact	fact	NOUN
ftr-488	1160	3	,	,	PUNCT
ftr-488	1160	4	tax	tax	NOUN
ftr-488	1160	5	-	-	PUNCT
ftr-488	1160	6	free	free	ADJ
ftr-488	1160	7	treatment	treatment	NOUN
ftr-488	1160	8	of	of	ADP
ftr-488	1160	9	mortality	mortality	NOUN
ftr-488	1160	10	gains	gain	NOUN
ftr-488	1160	11	on	on	ADP
ftr-488	1160	12	life	life	NOUN
ftr-488	1160	13	insurance	insurance	NOUN
ftr-488	1160	14	can	can	AUX
ftr-488	1160	15	not	not	PART
ftr-488	1160	16	be	be	AUX
ftr-488	1160	17	justified	justify	VERB
ftr-488	1160	18	on	on	ADP
ftr-488	1160	19	the	the	DET
ftr-488	1160	20	grounds	ground	NOUN
ftr-488	1160	21	that	that	SCONJ
ftr-488	1160	22	the	the	DET
ftr-488	1160	23	taxpayer	taxpayer	NOUN
ftr-488	1160	24	is	be	AUX
ftr-488	1160	25	no	no	ADV
ftr-488	1160	26	better	well	ADJ
ftr-488	1160	27	off	off	ADV
ftr-488	1160	28	than	than	SCONJ
ftr-488	1160	29	she	she	PRON
ftr-488	1160	30	would	would	AUX
ftr-488	1160	31	be	be	AUX
ftr-488	1160	32	if	if	SCONJ
ftr-488	1160	33	the	the	DET
ftr-488	1160	34	insured	insure	VERB
ftr-488	1160	35	lived	live	VERB
ftr-488	1160	36	(	(	PUNCT
ftr-488	1160	37	if	if	SCONJ
ftr-488	1160	38	the	the	DET
ftr-488	1160	39	insured	insure	VERB
ftr-488	1160	40	lived	live	VERB
ftr-488	1160	41	,	,	PUNCT
ftr-488	1160	42	earnings	earning	NOUN
ftr-488	1160	43	would	would	AUX
ftr-488	1160	44	be	be	AUX
ftr-488	1160	45	taxable	taxable	ADJ
ftr-488	1160	46	)	)	PUNCT
ftr-488	1160	47	,	,	PUNCT
ftr-488	1160	48	or	or	CCONJ
ftr-488	1160	49	that	that	SCONJ
ftr-488	1160	50	the	the	DET
ftr-488	1160	51	gain	gain	NOUN
ftr-488	1160	52	on	on	ADP
ftr-488	1160	53	insurance	insurance	NOUN
ftr-488	1160	54	would	would	AUX
ftr-488	1160	55	be	be	AUX
ftr-488	1160	56	offset	offset	VERB
ftr-488	1160	57	by	by	ADP
ftr-488	1160	58	a	a	DET
ftr-488	1160	59	deduction	deduction	NOUN
ftr-488	1160	60	for	for	ADP
ftr-488	1160	61	lost	lose	VERB
ftr-488	1160	62	earnings	earning	NOUN
ftr-488	1160	63	(	(	PUNCT
ftr-488	1160	64	failure	failure	NOUN
ftr-488	1160	65	to	to	PART
ftr-488	1160	66	earn	earn	VERB
ftr-488	1160	67	can	can	AUX
ftr-488	1160	68	not	not	PART
ftr-488	1160	69	lead	lead	VERB
ftr-488	1160	70	to	to	ADP
ftr-488	1160	71	a	a	DET
ftr-488	1160	72	deduction	deduction	NOUN
ftr-488	1160	73	)	)	PUNCT
ftr-488	1160	74	.	.	PUNCT
ftr-488	1161	1	the	the	DET
ftr-488	1161	2	only	only	ADJ
ftr-488	1161	3	viable	viable	ADJ
ftr-488	1161	4	explanation	explanation	NOUN
ftr-488	1161	5	for	for	ADP
ftr-488	1161	6	the	the	DET
ftr-488	1161	7	tax	tax	NOUN
ftr-488	1161	8	-	-	PUNCT
ftr-488	1161	9	free	free	ADJ
ftr-488	1161	10	treatment	treatment	NOUN
ftr-488	1161	11	of	of	ADP
ftr-488	1161	12	mortality	mortality	NOUN
ftr-488	1161	13	gains	gain	NOUN
ftr-488	1161	14	is	be	AUX
ftr-488	1161	15	that	that	SCONJ
ftr-488	1161	16	the	the	DET
ftr-488	1161	17	exemption	exemption	NOUN
ftr-488	1161	18	is	be	AUX
ftr-488	1161	19	balanced	balance	VERB
ftr-488	1161	20	by	by	ADP
ftr-488	1161	21	a	a	DET
ftr-488	1161	22	denial	denial	NOUN
ftr-488	1161	23	of	of	ADP
ftr-488	1161	24	a	a	DET
ftr-488	1161	25	deduction	deduction	NOUN
ftr-488	1161	26	for	for	ADP
ftr-488	1161	27	the	the	DET
ftr-488	1161	28	premium	premium	NOUN
ftr-488	1161	29	,	,	PUNCT
ftr-488	1161	30	which	which	PRON
ftr-488	1161	31	would	would	AUX
ftr-488	1161	32	be	be	AUX
ftr-488	1161	33	allowed	allow	VERB
ftr-488	1161	34	as	as	ADP
ftr-488	1161	35	a	a	DET
ftr-488	1161	36	cost	cost	NOUN
ftr-488	1161	37	incurred	incur	VERB
ftr-488	1161	38	for	for	ADP
ftr-488	1161	39	the	the	DET
ftr-488	1161	40	production	production	NOUN
ftr-488	1161	41	of	of	ADP
ftr-488	1161	42	income	income	NOUN
ftr-488	1161	43	if	if	SCONJ
ftr-488	1161	44	life	life	NOUN
ftr-488	1161	45	insurance	insurance	NOUN
ftr-488	1161	46	proceeds	proceed	NOUN
ftr-488	1161	47	were	be	AUX
ftr-488	1161	48	taxable	taxable	ADJ
ftr-488	1161	49	.	.	PUNCT
ftr-488	1161	50	'	'	PUNCT
ftr-488	1162	1	64	64	NUM
ftr-488	1162	2	some	some	DET
ftr-488	1162	3	,	,	PUNCT
ftr-488	1162	4	however	however	ADV
ftr-488	1162	5	,	,	PUNCT
ftr-488	1162	6	who	who	PRON
ftr-488	1162	7	argue	argue	VERB
ftr-488	1162	8	that	that	SCONJ
ftr-488	1162	9	life	life	NOUN
ftr-488	1162	10	insurance	insurance	NOUN
ftr-488	1162	11	proceeds	proceed	NOUN
ftr-488	1162	12	should	should	AUX
ftr-488	1162	13	be	be	AUX
ftr-488	1162	14	taxable	taxable	ADJ
ftr-488	1162	15	,	,	PUNCT
ftr-488	1162	16	view	view	VERB
ftr-488	1162	17	the	the	DET
ftr-488	1162	18	premiums	premium	NOUN
ftr-488	1162	19	,	,	PUNCT
ftr-488	1162	20	not	not	PART
ftr-488	1162	21	as	as	ADP
ftr-488	1162	22	a	a	DET
ftr-488	1162	23	deductible	deductible	ADJ
ftr-488	1162	24	cost	cost	NOUN
ftr-488	1162	25	of	of	ADP
ftr-488	1162	26	producing	produce	VERB
ftr-488	1162	27	what	what	PRON
ftr-488	1162	28	should	should	AUX
ftr-488	1162	29	be	be	AUX
ftr-488	1162	30	taxable	taxable	ADJ
ftr-488	1162	31	income	income	NOUN
ftr-488	1162	32	,	,	PUNCT
ftr-488	1162	33	but	but	CCONJ
ftr-488	1162	34	rather	rather	ADV
ftr-488	1162	35	as	as	ADP
ftr-488	1162	36	a	a	DET
ftr-488	1162	37	nondeductible	nondeductible	ADJ
ftr-488	1162	38	personal	personal	ADJ
ftr-488	1162	39	expense	expense	NOUN
ftr-488	1162	40	to	to	PART
ftr-488	1162	41	achieve	achieve	VERB
ftr-488	1162	42	comfort	comfort	NOUN
ftr-488	1162	43	and	and	CCONJ
ftr-488	1162	44	peace	peace	NOUN
ftr-488	1162	45	of	of	ADP
ftr-488	1162	46	mind	mind	NOUN
ftr-488	1162	47	.	.	PUNCT
ftr-488	1163	1	65	65	NUM
ftr-488	1163	2	this	this	DET
ftr-488	1163	3	discussion	discussion	NOUN
ftr-488	1163	4	suggests	suggest	VERB
ftr-488	1163	5	two	two	NUM
ftr-488	1163	6	questions	question	NOUN
ftr-488	1163	7	for	for	ADP
ftr-488	1163	8	consideration	consideration	NOUN
ftr-488	1163	9	.	.	PUNCT
ftr-488	1164	1	first	first	ADV
ftr-488	1164	2	,	,	PUNCT
ftr-488	1164	3	is	be	AUX
ftr-488	1164	4	it	it	PRON
ftr-488	1164	5	possible	possible	ADJ
ftr-488	1164	6	that	that	SCONJ
ftr-488	1164	7	the	the	DET
ftr-488	1164	8	purchase	purchase	NOUN
ftr-488	1164	9	of	of	ADP
ftr-488	1164	10	insurance	insurance	NOUN
ftr-488	1164	11	,	,	PUNCT
ftr-488	1164	12	which	which	PRON
ftr-488	1164	13	increases	increase	VERB
ftr-488	1164	14	utility	utility	NOUN
ftr-488	1164	15	by	by	ADP
ftr-488	1164	16	reducing	reduce	VERB
ftr-488	1164	17	risk	risk	NOUN
ftr-488	1164	18	,	,	PUNCT
ftr-488	1164	19	should	should	AUX
ftr-488	1164	20	be	be	AUX
ftr-488	1164	21	viewed	view	VERB
ftr-488	1164	22	as	as	ADP
ftr-488	1164	23	enlarging	enlarge	VERB
ftr-488	1164	24	the	the	DET
ftr-488	1164	25	tax	tax	NOUN
ftr-488	1164	26	base	base	NOUN
ftr-488	1164	27	?	?	PUNCT
ftr-488	1165	1	second	second	ADJ
ftr-488	1165	2	,	,	PUNCT
ftr-488	1165	3	if	if	SCONJ
ftr-488	1165	4	the	the	DET
ftr-488	1165	5	purchase	purchase	NOUN
ftr-488	1165	6	of	of	ADP
ftr-488	1165	7	insurance	insurance	NOUN
ftr-488	1165	8	does	do	AUX
ftr-488	1165	9	not	not	PART
ftr-488	1165	10	create	create	VERB
ftr-488	1165	11	any	any	DET
ftr-488	1165	12	additional	additional	ADJ
ftr-488	1165	13	overall	overall	ADJ
ftr-488	1165	14	income	income	NOUN
ftr-488	1165	15	,	,	PUNCT
ftr-488	1165	16	66	66	NUM
ftr-488	1165	17	is	be	AUX
ftr-488	1165	18	it	it	PRON
ftr-488	1165	19	more	more	ADV
ftr-488	1165	20	appropriate	appropriate	ADJ
ftr-488	1165	21	to	to	PART
ftr-488	1165	22	tax	tax	VERB
ftr-488	1165	23	the	the	DET
ftr-488	1165	24	proceeds	proceed	NOUN
ftr-488	1165	25	and	and	CCONJ
ftr-488	1165	26	deduct	deduct	VERB
ftr-488	1165	27	the	the	DET
ftr-488	1165	28	premium	premium	NOUN
ftr-488	1165	29	or	or	CCONJ
ftr-488	1165	30	to	to	PART
ftr-488	1165	31	exempt	exempt	VERB
ftr-488	1165	32	the	the	DET
ftr-488	1165	33	proceeds	proceed	NOUN
ftr-488	1165	34	and	and	CCONJ
ftr-488	1165	35	treat	treat	VERB
ftr-488	1165	36	the	the	DET
ftr-488	1165	37	premium	premium	NOUN
ftr-488	1165	38	as	as	ADP
ftr-488	1165	39	nondeductible	nondeductible	ADJ
ftr-488	1165	40	?	?	PUNCT
ftr-488	1166	1	turning	turn	VERB
ftr-488	1166	2	to	to	ADP
ftr-488	1166	3	the	the	DET
ftr-488	1166	4	second	second	ADJ
ftr-488	1166	5	question	question	NOUN
ftr-488	1166	6	,	,	PUNCT
ftr-488	1166	7	there	there	PRON
ftr-488	1166	8	is	be	VERB
ftr-488	1166	9	,	,	PUNCT
ftr-488	1166	10	i	i	PRON
ftr-488	1166	11	believe	believe	VERB
ftr-488	1166	12	,	,	PUNCT
ftr-488	1166	13	a	a	DET
ftr-488	1166	14	distinction	distinction	NOUN
ftr-488	1166	15	between	between	ADP
ftr-488	1166	16	life	life	NOUN
ftr-488	1166	17	and	and	CCONJ
ftr-488	1166	18	disability	disability	NOUN
ftr-488	1166	19	insurance	insurance	NOUN
ftr-488	1166	20	on	on	ADP
ftr-488	1166	21	the	the	DET
ftr-488	1166	22	one	one	NUM
ftr-488	1166	23	hand	hand	NOUN
ftr-488	1166	24	and	and	CCONJ
ftr-488	1166	25	,	,	PUNCT
ftr-488	1166	26	for	for	ADP
ftr-488	1166	27	example	example	NOUN
ftr-488	1166	28	,	,	PUNCT
ftr-488	1166	29	collision	collision	NOUN
ftr-488	1166	30	coverage	coverage	NOUN
ftr-488	1166	31	on	on	ADP
ftr-488	1166	32	the	the	DET
ftr-488	1166	33	other	other	ADJ
ftr-488	1166	34	.	.	PUNCT
ftr-488	1167	1	as	as	SCONJ
ftr-488	1167	2	we	we	PRON
ftr-488	1167	3	have	have	AUX
ftr-488	1167	4	seen	see	VERB
ftr-488	1167	5	the	the	DET
ftr-488	1167	6	purchase	purchase	NOUN
ftr-488	1167	7	of	of	ADP
ftr-488	1167	8	casualty	casualty	NOUN
ftr-488	1167	9	insurance	insurance	NOUN
ftr-488	1167	10	increases	increase	VERB
ftr-488	1167	11	the	the	DET
ftr-488	1167	12	value	value	NOUN
ftr-488	1167	13	expected	expect	VERB
ftr-488	1167	14	from	from	ADP
ftr-488	1167	15	the	the	DET
ftr-488	1167	16	automobile	automobile	NOUN
ftr-488	1167	17	-	-	PUNCT
ftr-488	1167	18	it	it	PRON
ftr-488	1167	19	means	mean	VERB
ftr-488	1167	20	full	full	ADJ
ftr-488	1167	21	value	value	NOUN
ftr-488	1167	22	will	will	AUX
ftr-488	1167	23	be	be	AUX
ftr-488	1167	24	obtained	obtain	VERB
ftr-488	1167	25	in	in	ADP
ftr-488	1167	26	all	all	DET
ftr-488	1167	27	circumstances	circumstance	NOUN
ftr-488	1167	28	,	,	PUNCT
ftr-488	1167	29	not	not	PART
ftr-488	1167	30	just	just	ADV
ftr-488	1167	31	in	in	ADP
ftr-488	1167	32	the	the	DET
ftr-488	1167	33	absence	absence	NOUN
ftr-488	1167	34	of	of	ADP
ftr-488	1167	35	a	a	DET
ftr-488	1167	36	casualty	casualty	NOUN
ftr-488	1167	37	.	.	PUNCT
ftr-488	1168	1	167	167	NUM
ftr-488	1168	2	it	it	PRON
ftr-488	1168	3	seems	seem	VERB
ftr-488	1168	4	clear	clear	ADJ
ftr-488	1168	5	,	,	PUNCT
ftr-488	1168	6	therefore	therefore	ADV
ftr-488	1168	7	,	,	PUNCT
ftr-488	1168	8	that	that	SCONJ
ftr-488	1168	9	a	a	DET
ftr-488	1168	10	deduction	deduction	NOUN
ftr-488	1168	11	for	for	ADP
ftr-488	1168	12	the	the	DET
ftr-488	1168	13	insurance	insurance	NOUN
ftr-488	1168	14	premium	premium	NOUN
ftr-488	1168	15	would	would	AUX
ftr-488	1168	16	not	not	PART
ftr-488	1168	17	correctly	correctly	ADV
ftr-488	1168	18	measure	measure	VERB
ftr-488	1168	19	the	the	DET
ftr-488	1168	20	enjoyment	enjoyment	NOUN
ftr-488	1168	21	of	of	ADP
ftr-488	1168	22	an	an	DET
ftr-488	1168	23	individual	individual	NOUN
ftr-488	1168	24	whose	whose	DET
ftr-488	1168	25	car	car	NOUN
ftr-488	1168	26	is	be	AUX
ftr-488	1168	27	undamaged	undamaged	ADJ
ftr-488	1168	28	.	.	PUNCT
ftr-488	1169	1	if	if	SCONJ
ftr-488	1169	2	the	the	DET
ftr-488	1169	3	premium	premium	NOUN
ftr-488	1169	4	is	be	AUX
ftr-488	1169	5	to	to	PART
ftr-488	1169	6	be	be	AUX
ftr-488	1169	7	deducted	deduct	VERB
ftr-488	1169	8	,	,	PUNCT
ftr-488	1169	9	there	there	PRON
ftr-488	1169	10	must	must	AUX
ftr-488	1169	11	be	be	AUX
ftr-488	1169	12	an	an	DET
ftr-488	1169	13	offsetting	offset	VERB
ftr-488	1169	14	amount	amount	NOUN
ftr-488	1169	15	of	of	ADP
ftr-488	1169	16	income	income	NOUN
ftr-488	1169	17	,	,	PUNCT
ftr-488	1169	18	the	the	DET
ftr-488	1169	19	difference	difference	NOUN
ftr-488	1169	20	between	between	ADP
ftr-488	1169	21	the	the	DET
ftr-488	1169	22	value	value	NOUN
ftr-488	1169	23	produced	produce	VERB
ftr-488	1169	24	by	by	ADP
ftr-488	1169	25	the	the	DET
ftr-488	1169	26	163	163	NUM
ftr-488	1169	27	.	.	PUNCT
ftr-488	1170	1	see	see	VERB
ftr-488	1170	2	supra	supra	ADJ
ftr-488	1170	3	text	text	NOUN
ftr-488	1170	4	accompanying	accompanying	ADJ
ftr-488	1170	5	note	note	NOUN
ftr-488	1170	6	131	131	NUM
ftr-488	1170	7	.	.	NOUN
ftr-488	1170	8	164	164	NUM
ftr-488	1170	9	.	.	PUNCT
ftr-488	1171	1	robert	robert	PROPN
ftr-488	1171	2	b.	b.	PROPN
ftr-488	1171	3	harris	harris	PROPN
ftr-488	1171	4	,	,	PUNCT
ftr-488	1171	5	comment	comment	NOUN
ftr-488	1171	6	,	,	PUNCT
ftr-488	1171	7	compensation	compensation	NOUN
ftr-488	1171	8	for	for	ADP
ftr-488	1171	9	loss	loss	NOUN
ftr-488	1171	10	of	of	ADP
ftr-488	1171	11	income	income	NOUN
ftr-488	1171	12	and	and	CCONJ
ftr-488	1171	13	its	its	PRON
ftr-488	1171	14	taxation	taxation	NOUN
ftr-488	1171	15	,	,	PUNCT
ftr-488	1171	16	34	34	NUM
ftr-488	1171	17	nat'l	nat'l	PROPN
ftr-488	1171	18	tax	tax	NOUN
ftr-488	1171	19	j.	j.	PROPN
ftr-488	1171	20	135	135	NUM
ftr-488	1171	21	(	(	PUNCT
ftr-488	1171	22	1981	1981	NUM
ftr-488	1171	23	)	)	PUNCT
ftr-488	1171	24	.	.	PUNCT
ftr-488	1172	1	165	165	NUM
ftr-488	1172	2	.	.	PUNCT
ftr-488	1173	1	william	william	PROPN
ftr-488	1173	2	d.	d.	PROPN
ftr-488	1173	3	popkin	popkin	PROPN
ftr-488	1173	4	,	,	PUNCT
ftr-488	1173	5	taxing	tax	VERB
ftr-488	1173	6	personal	personal	ADJ
ftr-488	1173	7	insurance	insurance	NOUN
ftr-488	1173	8	:	:	PUNCT
ftr-488	1173	9	the	the	DET
ftr-488	1173	10	case	case	NOUN
ftr-488	1173	11	of	of	ADP
ftr-488	1173	12	tax	tax	NOUN
ftr-488	1173	13	audit	audit	NOUN
ftr-488	1173	14	insurance	insurance	NOUN
ftr-488	1173	15	,	,	PUNCT
ftr-488	1173	16	4	4	NUM
ftr-488	1173	17	va	va	NOUN
ftr-488	1173	18	.	.	PUNCT
ftr-488	1174	1	tax	tax	PROPN
ftr-488	1174	2	rev	rev	PROPN
ftr-488	1174	3	.	.	PROPN
ftr-488	1174	4	379	379	NUM
ftr-488	1174	5	,	,	PUNCT
ftr-488	1174	6	403	403	NUM
ftr-488	1174	7	(	(	PUNCT
ftr-488	1174	8	1985	1985	NUM
ftr-488	1174	9	)	)	PUNCT
ftr-488	1174	10	.	.	PUNCT
ftr-488	1175	1	166	166	NUM
ftr-488	1175	2	.	.	PUNCT
ftr-488	1176	1	warren	warren	PROPN
ftr-488	1176	2	,	,	PUNCT
ftr-488	1176	3	supra	supra	PROPN
ftr-488	1176	4	note	note	NOUN
ftr-488	1176	5	23	23	NUM
ftr-488	1176	6	,	,	PUNCT
ftr-488	1176	7	at	at	ADP
ftr-488	1176	8	1087	1087	NUM
ftr-488	1176	9	.	.	PUNCT
ftr-488	1177	1	167	167	NUM
ftr-488	1177	2	.	.	PUNCT
ftr-488	1178	1	see	see	VERB
ftr-488	1178	2	supra	supra	PROPN
ftr-488	1178	3	note	note	PROPN
ftr-488	1178	4	129	129	NUM
ftr-488	1178	5	and	and	CCONJ
ftr-488	1178	6	accompanying	accompany	VERB
ftr-488	1178	7	text	text	NOUN
ftr-488	1178	8	.	.	PUNCT
ftr-488	1179	1	[	[	X
ftr-488	1179	2	vol	vol	NOUN
ftr-488	1179	3	1:1	1:1	NUM
ftr-488	1179	4	valuing	value	VERB
ftr-488	1179	5	personal	personal	ADJ
ftr-488	1179	6	consumption	consumption	NOUN
ftr-488	1179	7	car	car	NOUN
ftr-488	1179	8	(	(	PUNCT
ftr-488	1179	9	outcome	outcome	NOUN
ftr-488	1179	10	)	)	PUNCT
ftr-488	1179	11	and	and	CCONJ
ftr-488	1179	12	the	the	DET
ftr-488	1179	13	purchase	purchase	NOUN
ftr-488	1179	14	price	price	NOUN
ftr-488	1179	15	(	(	PUNCT
ftr-488	1179	16	expected	expect	VERB
ftr-488	1179	17	value	value	NOUN
ftr-488	1179	18	)	)	PUNCT
ftr-488	1179	19	.	.	PUNCT
ftr-488	1180	1	life	life	NOUN
ftr-488	1180	2	insurance	insurance	NOUN
ftr-488	1180	3	presents	present	VERB
ftr-488	1180	4	a	a	DET
ftr-488	1180	5	different	different	ADJ
ftr-488	1180	6	picture	picture	NOUN
ftr-488	1180	7	.	.	PUNCT
ftr-488	1181	1	since	since	SCONJ
ftr-488	1181	2	in	in	ADP
ftr-488	1181	3	this	this	DET
ftr-488	1181	4	case	case	NOUN
ftr-488	1181	5	the	the	DET
ftr-488	1181	6	excess	excess	NOUN
ftr-488	1181	7	of	of	ADP
ftr-488	1181	8	actual	actual	ADJ
ftr-488	1181	9	over	over	ADP
ftr-488	1181	10	expected	expect	VERB
ftr-488	1181	11	income	income	NOUN
ftr-488	1181	12	is	be	AUX
ftr-488	1181	13	subject	subject	ADJ
ftr-488	1181	14	to	to	ADP
ftr-488	1181	15	tax	tax	NOUN
ftr-488	1181	16	,	,	PUNCT
ftr-488	1181	17	there	there	PRON
ftr-488	1181	18	may	may	AUX
ftr-488	1181	19	be	be	AUX
ftr-488	1181	20	said	say	VERB
ftr-488	1181	21	to	to	PART
ftr-488	1181	22	be	be	AUX
ftr-488	1181	23	a	a	DET
ftr-488	1181	24	double	double	ADJ
ftr-488	1181	25	counting	counting	NOUN
ftr-488	1181	26	of	of	ADP
ftr-488	1181	27	income	income	NOUN
ftr-488	1181	28	if	if	SCONJ
ftr-488	1181	29	the	the	DET
ftr-488	1181	30	premium	premium	NOUN
ftr-488	1181	31	is	be	AUX
ftr-488	1181	32	not	not	PART
ftr-488	1181	33	deducted	deduct	VERB
ftr-488	1181	34	.	.	PUNCT
ftr-488	1182	1	assume	assume	VERB
ftr-488	1182	2	a	a	DET
ftr-488	1182	3	taxpayer	taxpayer	NOUN
ftr-488	1182	4	,	,	PUNCT
ftr-488	1182	5	who	who	PRON
ftr-488	1182	6	has	have	VERB
ftr-488	1182	7	a	a	DET
ftr-488	1182	8	99	99	NUM
ftr-488	1182	9	%	%	NOUN
ftr-488	1182	10	chance	chance	NOUN
ftr-488	1182	11	of	of	ADP
ftr-488	1182	12	surviving	survive	VERB
ftr-488	1182	13	through	through	ADP
ftr-488	1182	14	next	next	ADJ
ftr-488	1182	15	year	year	NOUN
ftr-488	1182	16	,	,	PUNCT
ftr-488	1182	17	will	will	AUX
ftr-488	1182	18	earn	earn	VERB
ftr-488	1182	19	$	$	SYM
ftr-488	1182	20	10,101	10,101	NUM
ftr-488	1182	21	if	if	SCONJ
ftr-488	1182	22	she	she	PRON
ftr-488	1182	23	does	do	VERB
ftr-488	1182	24	.	.	PUNCT
ftr-488	1183	1	thus	thus	ADV
ftr-488	1183	2	,	,	PUNCT
ftr-488	1183	3	assuming	assume	VERB
ftr-488	1183	4	she	she	PRON
ftr-488	1183	5	is	be	AUX
ftr-488	1183	6	risk	risk	NOUN
ftr-488	1183	7	neutral	neutral	ADJ
ftr-488	1183	8	,	,	PUNCT
ftr-488	1183	9	the	the	DET
ftr-488	1183	10	expected	expect	VERB
ftr-488	1183	11	value	value	NOUN
ftr-488	1183	12	of	of	ADP
ftr-488	1183	13	her	her	PRON
ftr-488	1183	14	future	future	ADJ
ftr-488	1183	15	income	income	NOUN
ftr-488	1183	16	is	be	AUX
ftr-488	1183	17	$	$	SYM
ftr-488	1183	18	10,000	10,000	NUM
ftr-488	1183	19	.	.	PUNCT
ftr-488	1184	1	if	if	SCONJ
ftr-488	1184	2	$	$	SYM
ftr-488	1184	3	10,101	10,101	NUM
ftr-488	1184	4	of	of	ADP
ftr-488	1184	5	life	life	NOUN
ftr-488	1184	6	insurance	insurance	NOUN
ftr-488	1184	7	is	be	AUX
ftr-488	1184	8	purchased	purchase	VERB
ftr-488	1184	9	at	at	ADP
ftr-488	1184	10	a	a	DET
ftr-488	1184	11	cost	cost	NOUN
ftr-488	1184	12	of	of	ADP
ftr-488	1184	13	$	$	SYM
ftr-488	1184	14	101	101	NUM
ftr-488	1184	15	,	,	PUNCT
ftr-488	1184	16	there	there	PRON
ftr-488	1184	17	is	be	VERB
ftr-488	1184	18	now	now	ADV
ftr-488	1184	19	a	a	DET
ftr-488	1184	20	100	100	NUM
ftr-488	1184	21	%	%	NOUN
ftr-488	1184	22	chance	chance	NOUN
ftr-488	1184	23	of	of	ADP
ftr-488	1184	24	receiving	receive	VERB
ftr-488	1184	25	this	this	DET
ftr-488	1184	26	expected	expect	VERB
ftr-488	1184	27	value	value	NOUN
ftr-488	1184	28	-	-	PUNCT
ftr-488	1184	29	salary	salary	NOUN
ftr-488	1184	30	or	or	CCONJ
ftr-488	1184	31	life	life	NOUN
ftr-488	1184	32	insurance	insurance	NOUN
ftr-488	1184	33	proceeds	proceed	NOUN
ftr-488	1184	34	of	of	ADP
ftr-488	1184	35	$	$	SYM
ftr-488	1184	36	10,101	10,101	NUM
ftr-488	1184	37	less	less	ADJ
ftr-488	1184	38	premium	premium	NOUN
ftr-488	1184	39	of	of	ADP
ftr-488	1184	40	si01	si01	PROPN
ftr-488	1184	41	.	.	PUNCT
ftr-488	1185	1	however	however	ADV
ftr-488	1185	2	,	,	PUNCT
ftr-488	1185	3	if	if	SCONJ
ftr-488	1185	4	she	she	PRON
ftr-488	1185	5	lives	live	VERB
ftr-488	1185	6	what	what	PRON
ftr-488	1185	7	will	will	AUX
ftr-488	1185	8	be	be	AUX
ftr-488	1185	9	taxed	tax	VERB
ftr-488	1185	10	is	be	AUX
ftr-488	1185	11	the	the	DET
ftr-488	1185	12	actual	actual	ADJ
ftr-488	1185	13	amount	amount	NOUN
ftr-488	1185	14	she	she	PRON
ftr-488	1185	15	earns	earn	VERB
ftr-488	1185	16	,	,	PUNCT
ftr-488	1185	17	$	$	SYM
ftr-488	1185	18	10,101	10,101	NUM
ftr-488	1185	19	,	,	PUNCT
ftr-488	1185	20	not	not	PART
ftr-488	1185	21	the	the	DET
ftr-488	1185	22	expected	expect	VERB
ftr-488	1185	23	value	value	NOUN
ftr-488	1185	24	.	.	PUNCT
ftr-488	1186	1	therefore	therefore	ADV
ftr-488	1186	2	,	,	PUNCT
ftr-488	1186	3	unless	unless	SCONJ
ftr-488	1186	4	the	the	DET
ftr-488	1186	5	premium	premium	NOUN
ftr-488	1186	6	is	be	AUX
ftr-488	1186	7	deductible	deductible	ADJ
ftr-488	1186	8	,	,	PUNCT
ftr-488	1186	9	the	the	DET
ftr-488	1186	10	purchase	purchase	NOUN
ftr-488	1186	11	of	of	ADP
ftr-488	1186	12	life	life	NOUN
ftr-488	1186	13	insurance	insurance	NOUN
ftr-488	1186	14	would	would	AUX
ftr-488	1186	15	increase	increase	VERB
ftr-488	1186	16	her	her	PRON
ftr-488	1186	17	expected	expect	VERB
ftr-488	1186	18	income	income	NOUN
ftr-488	1186	19	.	.	PUNCT
ftr-488	1187	1	furthermore	furthermore	ADV
ftr-488	1187	2	,	,	PUNCT
ftr-488	1187	3	if	if	SCONJ
ftr-488	1187	4	the	the	DET
ftr-488	1187	5	insured	insure	VERB
ftr-488	1187	6	dies	die	NOUN
ftr-488	1187	7	,	,	PUNCT
ftr-488	1187	8	there	there	PRON
ftr-488	1187	9	is	be	VERB
ftr-488	1187	10	no	no	DET
ftr-488	1187	11	loss	loss	NOUN
ftr-488	1187	12	to	to	PART
ftr-488	1187	13	offset	offset	VERB
ftr-488	1187	14	the	the	DET
ftr-488	1187	15	proceeds	proceed	NOUN
ftr-488	1187	16	.	.	PUNCT
ftr-488	1188	1	the	the	DET
ftr-488	1188	2	insurance	insurance	NOUN
ftr-488	1188	3	provides	provide	VERB
ftr-488	1188	4	additional	additional	ADJ
ftr-488	1188	5	value	value	NOUN
ftr-488	1188	6	.	.	PUNCT
ftr-488	1189	1	therefore	therefore	ADV
ftr-488	1189	2	,	,	PUNCT
ftr-488	1189	3	in	in	ADP
ftr-488	1189	4	the	the	DET
ftr-488	1189	5	case	case	NOUN
ftr-488	1189	6	of	of	ADP
ftr-488	1189	7	life	life	NOUN
ftr-488	1189	8	insurance	insurance	NOUN
ftr-488	1189	9	,	,	PUNCT
ftr-488	1189	10	deduction	deduction	NOUN
ftr-488	1189	11	of	of	ADP
ftr-488	1189	12	the	the	DET
ftr-488	1189	13	premium	premium	NOUN
ftr-488	1189	14	and	and	CCONJ
ftr-488	1189	15	taxation	taxation	NOUN
ftr-488	1189	16	of	of	ADP
ftr-488	1189	17	proceeds	proceed	NOUN
ftr-488	1189	18	is	be	AUX
ftr-488	1189	19	at	at	ADP
ftr-488	1189	20	least	least	ADJ
ftr-488	1189	21	in	in	ADP
ftr-488	1189	22	theory	theory	NOUN
ftr-488	1189	23	more	more	ADV
ftr-488	1189	24	appropriate	appropriate	ADJ
ftr-488	1189	25	than	than	ADP
ftr-488	1189	26	the	the	DET
ftr-488	1189	27	opposite	opposite	ADJ
ftr-488	1189	28	approach	approach	NOUN
ftr-488	1189	29	which	which	PRON
ftr-488	1189	30	was	be	AUX
ftr-488	1189	31	suggested	suggest	VERB
ftr-488	1189	32	for	for	ADP
ftr-488	1189	33	casualty	casualty	NOUN
ftr-488	1189	34	insurance	insurance	NOUN
ftr-488	1189	35	.	.	PUNCT
ftr-488	1190	1	as	as	SCONJ
ftr-488	1190	2	noted	note	VERB
ftr-488	1190	3	,	,	PUNCT
ftr-488	1190	4	however	however	ADV
ftr-488	1190	5	,	,	PUNCT
ftr-488	1190	6	a	a	DET
ftr-488	1190	7	deduction	deduction	NOUN
ftr-488	1190	8	for	for	ADP
ftr-488	1190	9	the	the	DET
ftr-488	1190	10	premium	premium	NOUN
ftr-488	1190	11	means	mean	VERB
ftr-488	1190	12	everyone	everyone	PRON
ftr-488	1190	13	will	will	AUX
ftr-488	1190	14	be	be	AUX
ftr-488	1190	15	taxed	tax	VERB
ftr-488	1190	16	at	at	ADP
ftr-488	1190	17	the	the	DET
ftr-488	1190	18	expected	expect	VERB
ftr-488	1190	19	value	value	NOUN
ftr-488	1190	20	.	.	PUNCT
ftr-488	1191	1	is	be	AUX
ftr-488	1191	2	this	this	PRON
ftr-488	1191	3	the	the	DET
ftr-488	1191	4	proper	proper	ADJ
ftr-488	1191	5	income	income	NOUN
ftr-488	1191	6	for	for	ADP
ftr-488	1191	7	an	an	DET
ftr-488	1191	8	insured	insure	VERB
ftr-488	1191	9	who	who	PRON
ftr-488	1191	10	lives	live	VERB
ftr-488	1191	11	?	?	PUNCT
ftr-488	1192	1	is	be	AUX
ftr-488	1192	2	true	true	ADJ
ftr-488	1192	3	income	income	NOUN
ftr-488	1192	4	just	just	ADV
ftr-488	1192	5	$	$	SYM
ftr-488	1192	6	10,000	10,000	NUM
ftr-488	1192	7	since	since	SCONJ
ftr-488	1192	8	she	she	PRON
ftr-488	1192	9	must	must	AUX
ftr-488	1192	10	pay	pay	VERB
ftr-488	1192	11	$	$	SYM
ftr-488	1192	12	101	101	NUM
ftr-488	1192	13	to	to	PART
ftr-488	1192	14	assure	assure	VERB
ftr-488	1192	15	she	she	PRON
ftr-488	1192	16	will	will	AUX
ftr-488	1192	17	receive	receive	VERB
ftr-488	1192	18	the	the	DET
ftr-488	1192	19	expected	expect	VERB
ftr-488	1192	20	income	income	NOUN
ftr-488	1192	21	in	in	ADP
ftr-488	1192	22	all	all	DET
ftr-488	1192	23	circumstances	circumstance	NOUN
ftr-488	1192	24	or	or	CCONJ
ftr-488	1192	25	does	do	AUX
ftr-488	1192	26	such	such	DET
ftr-488	1192	27	a	a	DET
ftr-488	1192	28	person	person	NOUN
ftr-488	1192	29	actually	actually	ADV
ftr-488	1192	30	earn	earn	VERB
ftr-488	1192	31	$	$	SYM
ftr-488	1192	32	10,101	10,101	NUM
ftr-488	1192	33	?	?	PUNCT
ftr-488	1193	1	we	we	PRON
ftr-488	1193	2	can	can	AUX
ftr-488	1193	3	examine	examine	VERB
ftr-488	1193	4	the	the	DET
ftr-488	1193	5	question	question	NOUN
ftr-488	1193	6	by	by	ADP
ftr-488	1193	7	comparing	compare	VERB
ftr-488	1193	8	two	two	NUM
ftr-488	1193	9	people	people	NOUN
ftr-488	1193	10	who	who	PRON
ftr-488	1193	11	survive	survive	VERB
ftr-488	1193	12	.	.	PUNCT
ftr-488	1194	1	a	a	PRON
ftr-488	1194	2	is	be	AUX
ftr-488	1194	3	uninsured	uninsured	ADJ
ftr-488	1194	4	and	and	CCONJ
ftr-488	1194	5	has	have	VERB
ftr-488	1194	6	$	$	SYM
ftr-488	1194	7	10,101	10,101	NUM
ftr-488	1194	8	to	to	PART
ftr-488	1194	9	spend	spend	VERB
ftr-488	1194	10	on	on	ADP
ftr-488	1194	11	food	food	NOUN
ftr-488	1194	12	and	and	CCONJ
ftr-488	1194	13	drink	drink	VERB
ftr-488	1194	14	.	.	PUNCT
ftr-488	1195	1	b	b	NOUN
ftr-488	1195	2	is	be	AUX
ftr-488	1195	3	insured	insure	VERB
ftr-488	1195	4	and	and	CCONJ
ftr-488	1195	5	,	,	PUNCT
ftr-488	1195	6	after	after	ADP
ftr-488	1195	7	paying	pay	VERB
ftr-488	1195	8	the	the	DET
ftr-488	1195	9	premium	premium	NOUN
ftr-488	1195	10	,	,	PUNCT
ftr-488	1195	11	has	have	VERB
ftr-488	1195	12	only	only	ADV
ftr-488	1195	13	$	$	SYM
ftr-488	1195	14	10,000	10,000	NUM
ftr-488	1195	15	to	to	PART
ftr-488	1195	16	so	so	ADV
ftr-488	1195	17	spend	spend	VERB
ftr-488	1195	18	.	.	PUNCT
ftr-488	1196	1	should	should	AUX
ftr-488	1196	2	a	a	DET
ftr-488	1196	3	pay	pay	VERB
ftr-488	1196	4	more	more	ADJ
ftr-488	1196	5	tax	tax	NOUN
ftr-488	1196	6	than	than	ADP
ftr-488	1196	7	b	b	NOUN
ftr-488	1196	8	,	,	PUNCT
ftr-488	1196	9	or	or	CCONJ
ftr-488	1196	10	does	do	AUX
ftr-488	1196	11	b	b	PROPN
ftr-488	1196	12	have	have	VERB
ftr-488	1196	13	$	$	SYM
ftr-488	1196	14	101	101	NUM
ftr-488	1196	15	worth	worth	NOUN
ftr-488	1196	16	of	of	ADP
ftr-488	1196	17	peace	peace	NOUN
ftr-488	1196	18	of	of	ADP
ftr-488	1196	19	mind	mind	NOUN
ftr-488	1196	20	or	or	CCONJ
ftr-488	1196	21	security	security	NOUN
ftr-488	1196	22	?	?	PUNCT
ftr-488	1197	1	it	it	PRON
ftr-488	1197	2	might	might	AUX
ftr-488	1197	3	appear	appear	VERB
ftr-488	1197	4	that	that	SCONJ
ftr-488	1197	5	b	b	NOUN
ftr-488	1197	6	has	have	VERB
ftr-488	1197	7	as	as	ADV
ftr-488	1197	8	much	much	ADJ
ftr-488	1197	9	consumption	consumption	NOUN
ftr-488	1197	10	as	as	SCONJ
ftr-488	1197	11	a.	a.	NOUN
ftr-488	1197	12	he	he	PRON
ftr-488	1197	13	merely	merely	ADV
ftr-488	1197	14	chooses	choose	VERB
ftr-488	1197	15	to	to	PART
ftr-488	1197	16	spend	spend	VERB
ftr-488	1197	17	some	some	PRON
ftr-488	1197	18	of	of	ADP
ftr-488	1197	19	his	his	PRON
ftr-488	1197	20	resources	resource	NOUN
ftr-488	1197	21	on	on	ADP
ftr-488	1197	22	insurance	insurance	NOUN
ftr-488	1197	23	which	which	PRON
ftr-488	1197	24	makes	make	VERB
ftr-488	1197	25	him	he	PRON
ftr-488	1197	26	feel	feel	VERB
ftr-488	1197	27	more	more	ADV
ftr-488	1197	28	secure	secure	ADJ
ftr-488	1197	29	.	.	PUNCT
ftr-488	1198	1	it	it	PRON
ftr-488	1198	2	therefore	therefore	ADV
ftr-488	1198	3	seems	seem	VERB
ftr-488	1198	4	hard	hard	ADJ
ftr-488	1198	5	to	to	PART
ftr-488	1198	6	argue	argue	VERB
ftr-488	1198	7	that	that	PRON
ftr-488	1198	8	b	b	NOUN
ftr-488	1198	9	,	,	PUNCT
ftr-488	1198	10	if	if	SCONJ
ftr-488	1198	11	he	he	PRON
ftr-488	1198	12	lives	live	VERB
ftr-488	1198	13	,	,	PUNCT
ftr-488	1198	14	has	have	VERB
ftr-488	1198	15	less	less	ADJ
ftr-488	1198	16	than	than	ADP
ftr-488	1198	17	a	a	PRON
ftr-488	1198	18	,	,	PUNCT
ftr-488	1198	19	if	if	SCONJ
ftr-488	1198	20	he	he	PRON
ftr-488	1198	21	lives	live	VERB
ftr-488	1198	22	.	.	PUNCT
ftr-488	1199	1	they	they	PRON
ftr-488	1199	2	both	both	PRON
ftr-488	1199	3	have	have	VERB
ftr-488	1199	4	$	$	SYM
ftr-488	1199	5	10,101	10,101	NUM
ftr-488	1199	6	.	.	PUNCT
ftr-488	1200	1	if	if	SCONJ
ftr-488	1200	2	b	b	PROPN
ftr-488	1200	3	were	be	AUX
ftr-488	1200	4	to	to	PART
ftr-488	1200	5	die	die	VERB
ftr-488	1200	6	,	,	PUNCT
ftr-488	1200	7	however	however	ADV
ftr-488	1200	8	,	,	PUNCT
ftr-488	1200	9	it	it	PRON
ftr-488	1200	10	seems	seem	VERB
ftr-488	1200	11	that	that	SCONJ
ftr-488	1200	12	the	the	DET
ftr-488	1200	13	insurance	insurance	NOUN
ftr-488	1200	14	should	should	AUX
ftr-488	1200	15	be	be	AUX
ftr-488	1200	16	valued	value	VERB
ftr-488	1200	17	at	at	ADP
ftr-488	1200	18	$	$	SYM
ftr-488	1200	19	10,101	10,101	NUM
ftr-488	1200	20	not	not	PART
ftr-488	1200	21	its	its	PRON
ftr-488	1200	22	ex	ex	PRON
ftr-488	1200	23	ante	ante	NOUN
ftr-488	1200	24	value	value	NOUN
ftr-488	1200	25	of	of	ADP
ftr-488	1200	26	$	$	SYM
ftr-488	1200	27	101	101	NUM
ftr-488	1200	28	.	.	PUNCT
ftr-488	1201	1	after	after	ADV
ftr-488	1201	2	all	all	ADV
ftr-488	1201	3	,	,	PUNCT
ftr-488	1201	4	unlike	unlike	ADP
ftr-488	1201	5	a	a	PRON
ftr-488	1201	6	's	's	PART
ftr-488	1201	7	family	family	NOUN
ftr-488	1201	8	when	when	SCONJ
ftr-488	1201	9	a	a	DET
ftr-488	1201	10	dies	die	NOUN
ftr-488	1201	11	uninsured	uninsured	ADJ
ftr-488	1201	12	,	,	PUNCT
ftr-488	1201	13	b	b	PROPN
ftr-488	1201	14	's	's	PART
ftr-488	1201	15	heirs	heir	NOUN
ftr-488	1201	16	can	can	AUX
ftr-488	1201	17	consume	consume	VERB
ftr-488	1201	18	at	at	ADV
ftr-488	1201	19	least	least	ADV
ftr-488	1201	20	$	$	SYM
ftr-488	1201	21	10,000	10,000	NUM
ftr-488	1201	22	worth	worth	NOUN
ftr-488	1201	23	of	of	ADP
ftr-488	1201	24	goods	good	NOUN
ftr-488	1201	25	and	and	CCONJ
ftr-488	1201	26	services	service	NOUN
ftr-488	1201	27	when	when	SCONJ
ftr-488	1201	28	b	b	NOUN
ftr-488	1201	29	dies	dies	AUX
ftr-488	1201	30	insured	insure	VERB
ftr-488	1201	31	.	.	PUNCT
ftr-488	1202	1	if	if	SCONJ
ftr-488	1202	2	these	these	DET
ftr-488	1202	3	suggestions	suggestion	NOUN
ftr-488	1202	4	are	be	AUX
ftr-488	1202	5	followed	follow	VERB
ftr-488	1202	6	the	the	DET
ftr-488	1202	7	purchase	purchase	NOUN
ftr-488	1202	8	of	of	ADP
ftr-488	1202	9	insurance	insurance	NOUN
ftr-488	1202	10	would	would	AUX
ftr-488	1202	11	increase	increase	VERB
ftr-488	1202	12	overall	overall	ADJ
ftr-488	1202	13	income	income	NOUN
ftr-488	1202	14	.	.	PUNCT
ftr-488	1202	15	"	"	PUNCT
ftr-488	1203	1	if	if	SCONJ
ftr-488	1203	2	there	there	PRON
ftr-488	1203	3	is	be	VERB
ftr-488	1203	4	no	no	DET
ftr-488	1203	5	insurance	insurance	NOUN
ftr-488	1203	6	,	,	PUNCT
ftr-488	1203	7	there	there	PRON
ftr-488	1203	8	would	would	AUX
ftr-488	1203	9	be	be	AUX
ftr-488	1203	10	a	a	DET
ftr-488	1203	11	total	total	ADJ
ftr-488	1203	12	168	168	NUM
ftr-488	1203	13	.	.	PUNCT
ftr-488	1204	1	gambling	gambling	NOUN
ftr-488	1204	2	raises	raise	VERB
ftr-488	1204	3	a	a	DET
ftr-488	1204	4	similar	similar	ADJ
ftr-488	1204	5	issue	issue	NOUN
ftr-488	1204	6	.	.	PUNCT
ftr-488	1205	1	suppose	suppose	VERB
ftr-488	1205	2	c	c	NOUN
ftr-488	1205	3	gambles	gamble	NOUN
ftr-488	1205	4	sl	sl	VERB
ftr-488	1205	5	on	on	ADP
ftr-488	1205	6	a	a	DET
ftr-488	1205	7	100	100	NUM
ftr-488	1205	8	to	to	ADP
ftr-488	1205	9	i	i	PRON
ftr-488	1205	10	shot	shoot	VERB
ftr-488	1205	11	(	(	PUNCT
ftr-488	1205	12	assume	assume	VERB
ftr-488	1205	13	no	no	DET
ftr-488	1205	14	take	take	NOUN
ftr-488	1205	15	for	for	ADP
ftr-488	1205	16	the	the	DET
ftr-488	1205	17	house	house	NOUN
ftr-488	1205	18	or	or	CCONJ
ftr-488	1205	19	the	the	DET
ftr-488	1205	20	state	state	NOUN
ftr-488	1205	21	)	)	PUNCT
ftr-488	1205	22	.	.	PUNCT
ftr-488	1206	1	in	in	ADP
ftr-488	1206	2	the	the	DET
ftr-488	1206	3	absence	absence	NOUN
ftr-488	1206	4	of	of	ADP
ftr-488	1206	5	the	the	DET
ftr-488	1206	6	bet	bet	NOUN
ftr-488	1206	7	c	c	PROPN
ftr-488	1206	8	has	have	VERB
ftr-488	1206	9	a	a	DET
ftr-488	1206	10	100	100	NUM
ftr-488	1206	11	%	%	NOUN
ftr-488	1206	12	chance	chance	NOUN
ftr-488	1206	13	of	of	ADP
ftr-488	1206	14	$	$	SYM
ftr-488	1206	15	1	1	NUM
ftr-488	1206	16	equaling	equal	VERB
ftr-488	1206	17	$	$	SYM
ftr-488	1206	18	1	1	NUM
ftr-488	1206	19	.	.	PUNCT
ftr-488	1207	1	with	with	ADP
ftr-488	1207	2	the	the	DET
ftr-488	1207	3	bet	bet	NOUN
ftr-488	1207	4	c	c	PROPN
ftr-488	1207	5	has	have	VERB
ftr-488	1207	6	a	a	DET
ftr-488	1207	7	1	1	NUM
ftr-488	1207	8	%	%	NOUN
ftr-488	1207	9	chance	chance	NOUN
ftr-488	1207	10	of	of	ADP
ftr-488	1207	11	100	100	NUM
ftr-488	1207	12	,	,	PUNCT
ftr-488	1207	13	which	which	PRON
ftr-488	1207	14	also	also	ADV
ftr-488	1207	15	equals	equal	VERB
ftr-488	1207	16	1	1	NUM
ftr-488	1207	17	.	.	PUNCT
ftr-488	1207	18	life	life	NOUN
ftr-488	1207	19	insurance	insurance	NOUN
ftr-488	1207	20	would	would	AUX
ftr-488	1207	21	be	be	AUX
ftr-488	1207	22	seeking	seek	VERB
ftr-488	1207	23	to	to	PART
ftr-488	1207	24	protect	protect	VERB
ftr-488	1207	25	against	against	ADP
ftr-488	1207	26	risk	risk	NOUN
ftr-488	1207	27	---	---	PUNCT
ftr-488	1207	28	to	to	PART
ftr-488	1207	29	change	change	VERB
ftr-488	1207	30	a	a	DET
ftr-488	1207	31	99	99	NUM
ftr-488	1207	32	%	%	NOUN
ftr-488	1207	33	chance	chance	NOUN
ftr-488	1207	34	of	of	ADP
ftr-488	1207	35	$	$	SYM
ftr-488	1207	36	100	100	NUM
ftr-488	1207	37	,	,	PUNCT
ftr-488	1207	38	into	into	ADP
ftr-488	1207	39	a	a	DET
ftr-488	1207	40	certainty	certainty	NOUN
ftr-488	1207	41	of	of	ADP
ftr-488	1207	42	$	$	SYM
ftr-488	1207	43	99	99	NUM
ftr-488	1207	44	.	.	PUNCT
ftr-488	1208	1	when	when	SCONJ
ftr-488	1208	2	one	one	NUM
ftr-488	1208	3	gambles	gamble	NOUN
ftr-488	1208	4	he	he	PRON
ftr-488	1208	5	is	be	AUX
ftr-488	1208	6	moving	move	VERB
ftr-488	1208	7	from	from	ADP
ftr-488	1208	8	certainty	certainty	NOUN
ftr-488	1208	9	to	to	ADP
ftr-488	1208	10	a	a	DET
ftr-488	1208	11	risky	risky	ADJ
ftr-488	1208	12	situation	situation	NOUN
ftr-488	1209	1	.	.	PUNCT
ftr-488	1210	1	in	in	ADP
ftr-488	1210	2	both	both	DET
ftr-488	1210	3	cases	case	NOUN
ftr-488	1210	4	,	,	PUNCT
ftr-488	1210	5	however	however	ADV
ftr-488	1210	6	,	,	PUNCT
ftr-488	1210	7	the	the	DET
ftr-488	1210	8	expected	expect	VERB
ftr-488	1210	9	value	value	NOUN
ftr-488	1210	10	of	of	ADP
ftr-488	1210	11	resources	resource	NOUN
ftr-488	1210	12	does	do	AUX
ftr-488	1210	13	not	not	PART
ftr-488	1210	14	change	change	VERB
ftr-488	1210	15	.	.	PUNCT
ftr-488	1211	1	if	if	SCONJ
ftr-488	1211	2	gambling	gambling	NOUN
ftr-488	1211	3	winnings	winning	NOUN
ftr-488	1211	4	are	be	AUX
ftr-488	1211	5	taxable	taxable	ADJ
ftr-488	1211	6	while	while	SCONJ
ftr-488	1211	7	losses	loss	NOUN
ftr-488	1211	8	are	be	AUX
ftr-488	1211	9	not	not	PART
ftr-488	1211	10	deductible	deductible	ADJ
ftr-488	1211	11	,	,	PUNCT
ftr-488	1211	12	taxes	taxis	NOUN
ftr-488	1211	13	nevertheless	nevertheless	ADV
ftr-488	1211	14	increase	increase	VERB
ftr-488	1211	15	.	.	PUNCT
ftr-488	1212	1	the	the	DET
ftr-488	1212	2	justification	justification	NOUN
ftr-488	1212	3	for	for	ADP
ftr-488	1212	4	this	this	DET
ftr-488	1212	5	result	result	NOUN
ftr-488	1212	6	may	may	AUX
ftr-488	1212	7	be	be	AUX
ftr-488	1212	8	the	the	DET
ftr-488	1212	9	loser	loser	NOUN
ftr-488	1212	10	,	,	PUNCT
ftr-488	1212	11	despite	despite	SCONJ
ftr-488	1212	12	his	his	PRON
ftr-488	1212	13	loss	loss	NOUN
ftr-488	1212	14	,	,	PUNCT
ftr-488	1212	15	has	have	VERB
ftr-488	1212	16	si	si	X
ftr-488	1212	17	worth	worth	NOUN
ftr-488	1212	18	of	of	ADP
ftr-488	1212	19	1992j	1992j	NUM
ftr-488	1212	20	florida	florida	PROPN
ftr-488	1212	21	tax	tax	NOUN
ftr-488	1212	22	review	review	NOUN
ftr-488	1212	23	of	of	ADP
ftr-488	1212	24	$	$	SYM
ftr-488	1212	25	1,000,000	1,000,000	NUM
ftr-488	1212	26	for	for	ADP
ftr-488	1212	27	each	each	DET
ftr-488	1212	28	one	one	NUM
ftr-488	1212	29	hundred	hundred	NUM
ftr-488	1212	30	people	people	NOUN
ftr-488	1212	31	,	,	PUNCT
ftr-488	1212	32	$	$	SYM
ftr-488	1212	33	10,101	10,101	NUM
ftr-488	1212	34	for	for	ADP
ftr-488	1212	35	each	each	PRON
ftr-488	1212	36	of	of	ADP
ftr-488	1212	37	the	the	DET
ftr-488	1212	38	ninetynine	ninetynine	NOUN
ftr-488	1212	39	who	who	PRON
ftr-488	1212	40	live	live	VERB
ftr-488	1212	41	and	and	CCONJ
ftr-488	1212	42	zero	zero	NUM
ftr-488	1212	43	for	for	ADP
ftr-488	1212	44	the	the	DET
ftr-488	1212	45	one	one	NOUN
ftr-488	1212	46	who	who	PRON
ftr-488	1212	47	dies	die	VERB
ftr-488	1212	48	.	.	PUNCT
ftr-488	1213	1	but	but	CCONJ
ftr-488	1213	2	if	if	SCONJ
ftr-488	1213	3	everyone	everyone	PRON
ftr-488	1213	4	is	be	AUX
ftr-488	1213	5	insured	insure	VERB
ftr-488	1213	6	,	,	PUNCT
ftr-488	1213	7	total	total	ADJ
ftr-488	1213	8	income	income	NOUN
ftr-488	1213	9	would	would	AUX
ftr-488	1213	10	be	be	AUX
ftr-488	1213	11	$	$	SYM
ftr-488	1213	12	1,010,100	1,010,100	NUM
ftr-488	1213	13	(	(	PUNCT
ftr-488	1213	14	$	$	SYM
ftr-488	1213	15	10,101	10,101	NUM
ftr-488	1213	16	not	not	PART
ftr-488	1213	17	$	$	SYM
ftr-488	1213	18	10,000	10,000	NUM
ftr-488	1213	19	for	for	ADP
ftr-488	1213	20	each	each	PRON
ftr-488	1213	21	)	)	PUNCT
ftr-488	1213	22	.	.	PUNCT
ftr-488	1214	1	insurance	insurance	NOUN
ftr-488	1214	2	,	,	PUNCT
ftr-488	1214	3	by	by	ADP
ftr-488	1214	4	reducing	reduce	VERB
ftr-488	1214	5	risk	risk	NOUN
ftr-488	1214	6	,	,	PUNCT
ftr-488	1214	7	does	do	AUX
ftr-488	1214	8	increase	increase	VERB
ftr-488	1214	9	overall	overall	ADJ
ftr-488	1214	10	utility	utility	NOUN
ftr-488	1214	11	but	but	CCONJ
ftr-488	1214	12	if	if	SCONJ
ftr-488	1214	13	this	this	DET
ftr-488	1214	14	argument	argument	NOUN
ftr-488	1214	15	for	for	ADP
ftr-488	1214	16	nondeductibility	nondeductibility	NOUN
ftr-488	1214	17	of	of	ADP
ftr-488	1214	18	the	the	DET
ftr-488	1214	19	premium	premium	NOUN
ftr-488	1214	20	and	and	CCONJ
ftr-488	1214	21	taxation	taxation	NOUN
ftr-488	1214	22	of	of	ADP
ftr-488	1214	23	proceeds	proceed	NOUN
ftr-488	1214	24	is	be	AUX
ftr-488	1214	25	valid	valid	ADJ
ftr-488	1214	26	why	why	SCONJ
ftr-488	1214	27	would	would	AUX
ftr-488	1214	28	it	it	PRON
ftr-488	1214	29	not	not	PART
ftr-488	1214	30	extend	extend	VERB
ftr-488	1214	31	to	to	ADP
ftr-488	1214	32	business	business	NOUN
ftr-488	1214	33	interruption	interruption	NOUN
ftr-488	1214	34	insurance	insurance	NOUN
ftr-488	1214	35	as	as	ADV
ftr-488	1214	36	well	well	ADV
ftr-488	1214	37	.	.	PUNCT
ftr-488	1215	1	in	in	ADP
ftr-488	1215	2	the	the	DET
ftr-488	1215	3	case	case	NOUN
ftr-488	1215	4	of	of	ADP
ftr-488	1215	5	insurance	insurance	NOUN
ftr-488	1215	6	against	against	ADP
ftr-488	1215	7	business	business	NOUN
ftr-488	1215	8	risk	risk	NOUN
ftr-488	1215	9	,	,	PUNCT
ftr-488	1215	10	by	by	ADP
ftr-488	1215	11	allowing	allow	VERB
ftr-488	1215	12	a	a	DET
ftr-488	1215	13	deduction	deduction	NOUN
ftr-488	1215	14	for	for	ADP
ftr-488	1215	15	premiums	premium	NOUN
ftr-488	1215	16	we	we	PRON
ftr-488	1215	17	do	do	AUX
ftr-488	1215	18	not	not	PART
ftr-488	1215	19	include	include	VERB
ftr-488	1215	20	the	the	DET
ftr-488	1215	21	value	value	NOUN
ftr-488	1215	22	of	of	ADP
ftr-488	1215	23	peace	peace	NOUN
ftr-488	1215	24	of	of	ADP
ftr-488	1215	25	mind	mind	NOUN
ftr-488	1215	26	in	in	ADP
ftr-488	1215	27	the	the	DET
ftr-488	1215	28	tax	tax	NOUN
ftr-488	1215	29	base	base	NOUN
ftr-488	1215	30	.	.	PUNCT
ftr-488	1216	1	perhaps	perhaps	ADV
ftr-488	1216	2	one	one	NUM
ftr-488	1216	3	way	way	NOUN
ftr-488	1216	4	to	to	PART
ftr-488	1216	5	resolve	resolve	VERB
ftr-488	1216	6	this	this	DET
ftr-488	1216	7	apparent	apparent	ADJ
ftr-488	1216	8	dilemma	dilemma	NOUN
ftr-488	1216	9	is	be	AUX
ftr-488	1216	10	to	to	PART
ftr-488	1216	11	recognize	recognize	VERB
ftr-488	1216	12	that	that	SCONJ
ftr-488	1216	13	a	a	PRON
ftr-488	1216	14	and	and	CCONJ
ftr-488	1216	15	b	b	NOUN
ftr-488	1216	16	are	be	AUX
ftr-488	1216	17	not	not	PART
ftr-488	1216	18	identical	identical	ADJ
ftr-488	1216	19	.	.	PUNCT
ftr-488	1217	1	a	a	PRON
ftr-488	1217	2	is	be	AUX
ftr-488	1217	3	risk	risk	NOUN
ftr-488	1217	4	neutral	neutral	ADJ
ftr-488	1217	5	.	.	PUNCT
ftr-488	1218	1	he	he	PRON
ftr-488	1218	2	views	view	VERB
ftr-488	1218	3	a	a	DET
ftr-488	1218	4	99	99	NUM
ftr-488	1218	5	%	%	NOUN
ftr-488	1218	6	chance	chance	NOUN
ftr-488	1218	7	at	at	ADP
ftr-488	1218	8	$	$	SYM
ftr-488	1218	9	10,101	10,101	NUM
ftr-488	1218	10	,	,	PUNCT
ftr-488	1218	11	and	and	CCONJ
ftr-488	1218	12	a	a	DET
ftr-488	1218	13	1	1	NUM
ftr-488	1218	14	%	%	NOUN
ftr-488	1218	15	chance	chance	NOUN
ftr-488	1218	16	that	that	SCONJ
ftr-488	1218	17	he	he	PRON
ftr-488	1218	18	will	will	AUX
ftr-488	1218	19	earn	earn	VERB
ftr-488	1218	20	nothing	nothing	PRON
ftr-488	1218	21	,	,	PUNCT
ftr-488	1218	22	as	as	ADV
ftr-488	1218	23	equivalent	equivalent	ADJ
ftr-488	1218	24	to	to	ADP
ftr-488	1218	25	a	a	DET
ftr-488	1218	26	100	100	NUM
ftr-488	1218	27	%	%	NOUN
ftr-488	1218	28	guarantee	guarantee	NOUN
ftr-488	1218	29	of	of	ADP
ftr-488	1218	30	$	$	SYM
ftr-488	1218	31	10,000	10,000	NUM
ftr-488	1218	32	.	.	PUNCT
ftr-488	1219	1	therefore	therefore	ADV
ftr-488	1219	2	,	,	PUNCT
ftr-488	1219	3	he	he	PRON
ftr-488	1219	4	need	need	AUX
ftr-488	1219	5	not	not	PART
ftr-488	1219	6	insure	insure	VERB
ftr-488	1219	7	.	.	PUNCT
ftr-488	1220	1	b	b	X
ftr-488	1220	2	being	be	AUX
ftr-488	1220	3	risk	risk	NOUN
ftr-488	1220	4	averse	averse	ADJ
ftr-488	1220	5	considers	consider	VERB
ftr-488	1220	6	the	the	DET
ftr-488	1220	7	former	former	ADJ
ftr-488	1220	8	option	option	NOUN
ftr-488	1220	9	less	less	ADV
ftr-488	1220	10	valuable	valuable	ADJ
ftr-488	1220	11	than	than	ADP
ftr-488	1220	12	the	the	DET
ftr-488	1220	13	latter	latter	ADJ
ftr-488	1220	14	.	.	PUNCT
ftr-488	1221	1	to	to	ADP
ftr-488	1221	2	b	b	PROPN
ftr-488	1221	3	the	the	DET
ftr-488	1221	4	expected	expected	ADJ
ftr-488	1221	5	"	"	PUNCT
ftr-488	1221	6	value	value	NOUN
ftr-488	1221	7	"	"	PUNCT
ftr-488	1221	8	of	of	ADP
ftr-488	1221	9	the	the	DET
ftr-488	1221	10	former	former	ADJ
ftr-488	1221	11	option	option	NOUN
ftr-488	1221	12	is	be	AUX
ftr-488	1221	13	less	less	ADJ
ftr-488	1221	14	than	than	ADP
ftr-488	1221	15	$	$	SYM
ftr-488	1221	16	10,000	10,000	NUM
ftr-488	1221	17	.	.	PUNCT
ftr-488	1222	1	therefore	therefore	ADV
ftr-488	1222	2	,	,	PUNCT
ftr-488	1222	3	when	when	SCONJ
ftr-488	1222	4	b	b	NOUN
ftr-488	1222	5	guarantees	guarantee	VERB
ftr-488	1222	6	that	that	SCONJ
ftr-488	1222	7	he	he	PRON
ftr-488	1222	8	will	will	AUX
ftr-488	1222	9	receive	receive	VERB
ftr-488	1222	10	$	$	SYM
ftr-488	1222	11	10,000	10,000	NUM
ftr-488	1222	12	,	,	PUNCT
ftr-488	1222	13	the	the	DET
ftr-488	1222	14	expected	expect	VERB
ftr-488	1222	15	"	"	PUNCT
ftr-488	1222	16	value	value	NOUN
ftr-488	1222	17	"	"	PUNCT
ftr-488	1222	18	of	of	ADP
ftr-488	1222	19	his	his	PRON
ftr-488	1222	20	income	income	NOUN
ftr-488	1222	21	increases	increase	NOUN
ftr-488	1222	22	,	,	PUNCT
ftr-488	1222	23	which	which	PRON
ftr-488	1222	24	would	would	AUX
ftr-488	1222	25	not	not	PART
ftr-488	1222	26	be	be	AUX
ftr-488	1222	27	inconsistent	inconsistent	ADJ
ftr-488	1222	28	with	with	ADP
ftr-488	1222	29	a	a	DET
ftr-488	1222	30	higher	high	ADJ
ftr-488	1222	31	tax	tax	NOUN
ftr-488	1222	32	burden	burden	NOUN
ftr-488	1222	33	.	.	PUNCT
ftr-488	1223	1	however	however	ADV
ftr-488	1223	2	,	,	PUNCT
ftr-488	1223	3	what	what	PRON
ftr-488	1223	4	b	b	NOUN
ftr-488	1223	5	has	have	AUX
ftr-488	1223	6	achieved	achieve	VERB
ftr-488	1223	7	through	through	ADP
ftr-488	1223	8	insurance	insurance	NOUN
ftr-488	1223	9	(	(	PUNCT
ftr-488	1223	10	an	an	DET
ftr-488	1223	11	expected	expect	VERB
ftr-488	1223	12	value	value	NOUN
ftr-488	1223	13	of	of	ADP
ftr-488	1223	14	$	$	SYM
ftr-488	1223	15	10,000	10,000	NUM
ftr-488	1223	16	)	)	PUNCT
ftr-488	1223	17	is	be	AUX
ftr-488	1223	18	merely	merely	ADV
ftr-488	1223	19	what	what	PRON
ftr-488	1223	20	a	a	PRON
ftr-488	1223	21	already	already	ADV
ftr-488	1223	22	has	have	VERB
ftr-488	1223	23	because	because	SCONJ
ftr-488	1223	24	of	of	ADP
ftr-488	1223	25	his	his	PRON
ftr-488	1223	26	greater	great	ADJ
ftr-488	1223	27	tolerance	tolerance	NOUN
ftr-488	1223	28	for	for	ADP
ftr-488	1223	29	risk	risk	NOUN
ftr-488	1223	30	.	.	PUNCT
ftr-488	1224	1	therefore	therefore	ADV
ftr-488	1224	2	it	it	PRON
ftr-488	1224	3	is	be	AUX
ftr-488	1224	4	not	not	PART
ftr-488	1224	5	necessarily	necessarily	ADV
ftr-488	1224	6	clear	clear	ADJ
ftr-488	1224	7	that	that	SCONJ
ftr-488	1224	8	b	b	NOUN
ftr-488	1224	9	should	should	AUX
ftr-488	1224	10	pay	pay	VERB
ftr-488	1224	11	a	a	DET
ftr-488	1224	12	greater	great	ADJ
ftr-488	1224	13	"	"	PUNCT
ftr-488	1224	14	expected	expect	VERB
ftr-488	1224	15	"	"	PUNCT
ftr-488	1224	16	tax	tax	NOUN
ftr-488	1224	17	than	than	SCONJ
ftr-488	1224	18	a.	a.	NOUN
ftr-488	1224	19	this	this	PRON
ftr-488	1224	20	would	would	AUX
ftr-488	1224	21	occur	occur	VERB
ftr-488	1224	22	if	if	SCONJ
ftr-488	1224	23	all	all	DET
ftr-488	1224	24	bs	b	NOUN
ftr-488	1224	25	were	be	AUX
ftr-488	1224	26	taxable	taxable	ADJ
ftr-488	1224	27	at	at	ADP
ftr-488	1224	28	$	$	SYM
ftr-488	1224	29	10,101,169	10,101,169	NUM
ftr-488	1224	30	while	while	NOUN
ftr-488	1224	31	as	as	SCONJ
ftr-488	1224	32	would	would	AUX
ftr-488	1224	33	only	only	ADV
ftr-488	1224	34	be	be	AUX
ftr-488	1224	35	so	so	ADV
ftr-488	1224	36	taxed	tax	VERB
ftr-488	1224	37	if	if	SCONJ
ftr-488	1224	38	they	they	PRON
ftr-488	1224	39	lived	live	VERB
ftr-488	1224	40	.	.	PUNCT
ftr-488	1225	1	perhaps	perhaps	ADV
ftr-488	1225	2	we	we	PRON
ftr-488	1225	3	need	need	AUX
ftr-488	1225	4	not	not	PART
ftr-488	1225	5	worry	worry	VERB
ftr-488	1225	6	about	about	ADP
ftr-488	1225	7	discrimination	discrimination	NOUN
ftr-488	1225	8	between	between	ADP
ftr-488	1225	9	a	a	PRON
ftr-488	1225	10	and	and	CCONJ
ftr-488	1225	11	b	b	NOUN
ftr-488	1225	12	,	,	PUNCT
ftr-488	1225	13	if	if	SCONJ
ftr-488	1225	14	most	most	ADJ
ftr-488	1225	15	people	people	NOUN
ftr-488	1225	16	are	be	AUX
ftr-488	1225	17	in	in	ADP
ftr-488	1225	18	fact	fact	NOUN
ftr-488	1225	19	bs	bs	X
ftr-488	1225	20	.	.	PUNCT
ftr-488	1226	1	but	but	CCONJ
ftr-488	1226	2	if	if	SCONJ
ftr-488	1226	3	that	that	PRON
ftr-488	1226	4	were	be	AUX
ftr-488	1226	5	the	the	DET
ftr-488	1226	6	case	case	NOUN
ftr-488	1226	7	,	,	PUNCT
ftr-488	1226	8	it	it	PRON
ftr-488	1226	9	might	might	AUX
ftr-488	1226	10	not	not	PART
ftr-488	1226	11	matter	matter	VERB
ftr-488	1226	12	what	what	PRON
ftr-488	1226	13	tax	tax	NOUN
ftr-488	1226	14	base	base	NOUN
ftr-488	1226	15	were	be	AUX
ftr-488	1226	16	chosen	choose	VERB
ftr-488	1226	17	for	for	ADP
ftr-488	1226	18	b.	b.	PROPN
ftr-488	1226	19	apart	apart	ADV
ftr-488	1226	20	from	from	ADP
ftr-488	1226	21	equity	equity	NOUN
ftr-488	1226	22	considerations	consideration	NOUN
ftr-488	1226	23	,	,	PUNCT
ftr-488	1226	24	taxation	taxation	NOUN
ftr-488	1226	25	of	of	ADP
ftr-488	1226	26	insurance	insurance	NOUN
ftr-488	1226	27	proceeds	proceed	NOUN
ftr-488	1226	28	without	without	ADP
ftr-488	1226	29	a	a	DET
ftr-488	1226	30	deduction	deduction	NOUN
ftr-488	1226	31	for	for	ADP
ftr-488	1226	32	premiums	premium	NOUN
ftr-488	1226	33	could	could	AUX
ftr-488	1226	34	be	be	AUX
ftr-488	1226	35	said	say	VERB
ftr-488	1226	36	to	to	PART
ftr-488	1226	37	create	create	VERB
ftr-488	1226	38	a	a	DET
ftr-488	1226	39	disincentive	disincentive	NOUN
ftr-488	1226	40	to	to	PART
ftr-488	1226	41	insure	insure	VERB
ftr-488	1226	42	.	.	PUNCT
ftr-488	1227	1	a	a	DET
ftr-488	1227	2	risk	risk	NOUN
ftr-488	1227	3	neutral	neutral	ADJ
ftr-488	1227	4	individual	individual	NOUN
ftr-488	1227	5	would	would	AUX
ftr-488	1227	6	certainly	certainly	ADV
ftr-488	1227	7	not	not	PART
ftr-488	1227	8	want	want	VERB
ftr-488	1227	9	to	to	PART
ftr-488	1227	10	increase	increase	VERB
ftr-488	1227	11	her	her	PRON
ftr-488	1227	12	expected	expect	VERB
ftr-488	1227	13	tax	tax	NOUN
ftr-488	1227	14	burden	burden	NOUN
ftr-488	1227	15	without	without	ADP
ftr-488	1227	16	an	an	DET
ftr-488	1227	17	increase	increase	NOUN
ftr-488	1227	18	in	in	ADP
ftr-488	1227	19	the	the	DET
ftr-488	1227	20	expected	expect	VERB
ftr-488	1227	21	value	value	NOUN
ftr-488	1227	22	of	of	ADP
ftr-488	1227	23	income	income	NOUN
ftr-488	1227	24	.	.	PUNCT
ftr-488	1228	1	however	however	ADV
ftr-488	1228	2	,	,	PUNCT
ftr-488	1228	3	in	in	ADP
ftr-488	1228	4	the	the	DET
ftr-488	1228	5	case	case	NOUN
ftr-488	1228	6	of	of	ADP
ftr-488	1228	7	b	b	NOUN
ftr-488	1228	8	,	,	PUNCT
ftr-488	1228	9	the	the	DET
ftr-488	1228	10	additional	additional	ADJ
ftr-488	1228	11	security	security	NOUN
ftr-488	1228	12	from	from	ADP
ftr-488	1228	13	alleviating	alleviate	VERB
ftr-488	1228	14	the	the	DET
ftr-488	1228	15	risk	risk	NOUN
ftr-488	1228	16	could	could	AUX
ftr-488	1228	17	offset	offset	VERB
ftr-488	1228	18	the	the	DET
ftr-488	1228	19	additional	additional	ADJ
ftr-488	1228	20	tax	tax	NOUN
ftr-488	1228	21	burden	burden	NOUN
ftr-488	1228	22	.	.	PUNCT
ftr-488	1229	1	for	for	ADP
ftr-488	1229	2	example	example	NOUN
ftr-488	1229	3	,	,	PUNCT
ftr-488	1229	4	assume	assume	VERB
ftr-488	1229	5	the	the	DET
ftr-488	1229	6	tax	tax	NOUN
ftr-488	1229	7	rate	rate	NOUN
ftr-488	1229	8	is	be	AUX
ftr-488	1229	9	20	20	NUM
ftr-488	1229	10	%	%	NOUN
ftr-488	1229	11	.	.	PUNCT
ftr-488	1230	1	if	if	SCONJ
ftr-488	1230	2	b	b	NOUN
ftr-488	1230	3	insures	insure	NOUN
ftr-488	1230	4	,	,	PUNCT
ftr-488	1230	5	his	his	PRON
ftr-488	1230	6	pre	pre	ADJ
ftr-488	1230	7	-	-	ADJ
ftr-488	1230	8	tax	tax	ADJ
ftr-488	1230	9	cash	cash	NOUN
ftr-488	1230	10	income	income	NOUN
ftr-488	1230	11	after	after	ADP
ftr-488	1230	12	insurance	insurance	NOUN
ftr-488	1230	13	is	be	AUX
ftr-488	1230	14	$	$	SYM
ftr-488	1230	15	10,000	10,000	NUM
ftr-488	1230	16	and	and	CCONJ
ftr-488	1230	17	his	his	PRON
ftr-488	1230	18	tax	tax	NOUN
ftr-488	1230	19	liability	liability	NOUN
ftr-488	1230	20	is	be	AUX
ftr-488	1230	21	$	$	SYM
ftr-488	1230	22	2,020.20	2,020.20	NUM
ftr-488	1230	23	based	base	VERB
ftr-488	1230	24	on	on	ADP
ftr-488	1230	25	$	$	SYM
ftr-488	1230	26	10,101	10,101	NUM
ftr-488	1230	27	of	of	ADP
ftr-488	1230	28	income	income	NOUN
ftr-488	1230	29	.	.	PUNCT
ftr-488	1231	1	in	in	ADP
ftr-488	1231	2	all	all	DET
ftr-488	1231	3	circumstances	circumstance	NOUN
ftr-488	1231	4	b	b	NOUN
ftr-488	1231	5	or	or	CCONJ
ftr-488	1231	6	his	his	PRON
ftr-488	1231	7	heirs	heir	NOUN
ftr-488	1231	8	will	will	AUX
ftr-488	1231	9	have	have	VERB
ftr-488	1231	10	$	$	SYM
ftr-488	1231	11	7,979.80	7,979.80	NUM
ftr-488	1231	12	in	in	ADP
ftr-488	1231	13	cash	cash	NOUN
ftr-488	1231	14	after	after	ADP
ftr-488	1231	15	tax	tax	NOUN
ftr-488	1231	16	.	.	PUNCT
ftr-488	1232	1	if	if	SCONJ
ftr-488	1232	2	b	b	NOUN
ftr-488	1232	3	did	do	AUX
ftr-488	1232	4	not	not	PART
ftr-488	1232	5	insure	insure	VERB
ftr-488	1232	6	,	,	PUNCT
ftr-488	1232	7	he	he	PRON
ftr-488	1232	8	would	would	AUX
ftr-488	1232	9	have	have	VERB
ftr-488	1232	10	$	$	SYM
ftr-488	1232	11	8,080.80	8,080.80	NUM
ftr-488	1232	12	if	if	SCONJ
ftr-488	1232	13	he	he	PRON
ftr-488	1232	14	lives	live	VERB
ftr-488	1232	15	(	(	PUNCT
ftr-488	1232	16	80	80	NUM
ftr-488	1232	17	%	%	NOUN
ftr-488	1232	18	of	of	ADP
ftr-488	1232	19	$	$	SYM
ftr-488	1232	20	10,101	10,101	NUM
ftr-488	1232	21	)	)	PUNCT
ftr-488	1232	22	.	.	PUNCT
ftr-488	1233	1	the	the	DET
ftr-488	1233	2	expected	expect	VERB
ftr-488	1233	3	value	value	NOUN
ftr-488	1233	4	,	,	PUNCT
ftr-488	1233	5	given	give	VERB
ftr-488	1233	6	the	the	DET
ftr-488	1233	7	99	99	NUM
ftr-488	1233	8	%	%	NOUN
ftr-488	1233	9	chance	chance	NOUN
ftr-488	1233	10	of	of	ADP
ftr-488	1233	11	survival	survival	NOUN
ftr-488	1233	12	,	,	PUNCT
ftr-488	1233	13	is	be	AUX
ftr-488	1233	14	$	$	SYM
ftr-488	1233	15	8,000	8,000	NUM
ftr-488	1233	16	,	,	PUNCT
ftr-488	1233	17	which	which	PRON
ftr-488	1233	18	is	be	AUX
ftr-488	1233	19	greater	great	ADJ
ftr-488	1233	20	than	than	ADP
ftr-488	1233	21	the	the	DET
ftr-488	1233	22	amount	amount	NOUN
ftr-488	1233	23	available	available	ADJ
ftr-488	1233	24	to	to	ADP
ftr-488	1233	25	the	the	DET
ftr-488	1233	26	insured	insure	VERB
ftr-488	1233	27	if	if	SCONJ
ftr-488	1233	28	the	the	DET
ftr-488	1233	29	premium	premium	NOUN
ftr-488	1233	30	is	be	AUX
ftr-488	1233	31	not	not	PART
ftr-488	1233	32	deductible	deductible	ADJ
ftr-488	1233	33	.	.	PUNCT
ftr-488	1234	1	however	however	ADV
ftr-488	1234	2	,	,	PUNCT
ftr-488	1234	3	if	if	SCONJ
ftr-488	1234	4	b	b	NOUN
ftr-488	1234	5	is	be	AUX
ftr-488	1234	6	risk	risk	NOUN
ftr-488	1234	7	averse	averse	ADJ
ftr-488	1234	8	,	,	PUNCT
ftr-488	1234	9	he	he	PRON
ftr-488	1234	10	might	might	AUX
ftr-488	1234	11	not	not	PART
ftr-488	1234	12	consumption	consumption	VERB
ftr-488	1234	13	from	from	ADP
ftr-488	1234	14	the	the	DET
ftr-488	1234	15	excitement	excitement	NOUN
ftr-488	1234	16	of	of	ADP
ftr-488	1234	17	gambling	gambling	NOUN
ftr-488	1234	18	.	.	PUNCT
ftr-488	1235	1	a	a	DET
ftr-488	1235	2	consumption	consumption	NOUN
ftr-488	1235	3	value	value	NOUN
ftr-488	1235	4	to	to	ADP
ftr-488	1235	5	gambling	gambling	NOUN
ftr-488	1235	6	seems	seem	VERB
ftr-488	1235	7	plausible	plausible	ADJ
ftr-488	1235	8	whether	whether	SCONJ
ftr-488	1235	9	or	or	CCONJ
ftr-488	1235	10	not	not	PART
ftr-488	1235	11	the	the	DET
ftr-488	1235	12	same	same	ADJ
ftr-488	1235	13	can	can	AUX
ftr-488	1235	14	be	be	AUX
ftr-488	1235	15	said	say	VERB
ftr-488	1235	16	for	for	ADP
ftr-488	1235	17	life	life	NOUN
ftr-488	1235	18	insurance	insurance	NOUN
ftr-488	1235	19	.	.	PUNCT
ftr-488	1236	1	169	169	NUM
ftr-488	1236	2	.	.	PUNCT
ftr-488	1237	1	equivalent	equivalent	ADJ
ftr-488	1237	2	treatment	treatment	NOUN
ftr-488	1237	3	in	in	ADP
ftr-488	1237	4	the	the	DET
ftr-488	1237	5	case	case	NOUN
ftr-488	1237	6	of	of	ADP
ftr-488	1237	7	casualty	casualty	NOUN
ftr-488	1237	8	insurance	insurance	NOUN
ftr-488	1237	9	would	would	AUX
ftr-488	1237	10	require	require	VERB
ftr-488	1237	11	not	not	PART
ftr-488	1237	12	only	only	ADV
ftr-488	1237	13	that	that	SCONJ
ftr-488	1237	14	premiums	premium	NOUN
ftr-488	1237	15	not	not	PART
ftr-488	1237	16	be	be	AUX
ftr-488	1237	17	deducted	deduct	VERB
ftr-488	1237	18	,	,	PUNCT
ftr-488	1237	19	but	but	CCONJ
ftr-488	1237	20	that	that	SCONJ
ftr-488	1237	21	,	,	PUNCT
ftr-488	1237	22	in	in	ADP
ftr-488	1237	23	addition	addition	NOUN
ftr-488	1237	24	,	,	PUNCT
ftr-488	1237	25	an	an	DET
ftr-488	1237	26	amount	amount	NOUN
ftr-488	1237	27	equal	equal	ADJ
ftr-488	1237	28	to	to	ADP
ftr-488	1237	29	the	the	DET
ftr-488	1237	30	premium	premium	NOUN
ftr-488	1237	31	be	be	AUX
ftr-488	1237	32	included	include	VERB
ftr-488	1237	33	in	in	ADP
ftr-488	1237	34	income	income	NOUN
ftr-488	1237	35	.	.	PUNCT
ftr-488	1238	1	[	[	X
ftr-488	1238	2	vol	vol	NOUN
ftr-488	1238	3	1:1	1:1	NUM
ftr-488	1238	4	valuing	value	VERB
ftr-488	1238	5	personal	personal	ADJ
ftr-488	1238	6	consumption	consumption	NOUN
ftr-488	1238	7	consider	consider	VERB
ftr-488	1238	8	a	a	DET
ftr-488	1238	9	99	99	NUM
ftr-488	1238	10	%	%	NOUN
ftr-488	1238	11	chance	chance	NOUN
ftr-488	1238	12	for	for	ADP
ftr-488	1238	13	$	$	SYM
ftr-488	1238	14	8,080.80	8,080.80	NUM
ftr-488	1238	15	more	more	ADV
ftr-488	1238	16	valuable	valuable	ADJ
ftr-488	1238	17	than	than	ADP
ftr-488	1238	18	$	$	SYM
ftr-488	1238	19	7,979.80	7,979.80	NUM
ftr-488	1238	20	.	.	PUNCT
ftr-488	1239	1	after	after	ADP
ftr-488	1239	2	taking	take	VERB
ftr-488	1239	3	account	account	NOUN
ftr-488	1239	4	of	of	ADP
ftr-488	1239	5	risk	risk	NOUN
ftr-488	1239	6	,	,	PUNCT
ftr-488	1239	7	he	he	PRON
ftr-488	1239	8	might	might	AUX
ftr-488	1239	9	prefer	prefer	VERB
ftr-488	1239	10	a	a	DET
ftr-488	1239	11	lower	low	ADJ
ftr-488	1239	12	expectancy	expectancy	NOUN
ftr-488	1239	13	.	.	PUNCT
ftr-488	1240	1	thus	thus	ADV
ftr-488	1240	2	,	,	PUNCT
ftr-488	1240	3	he	he	PRON
ftr-488	1240	4	might	might	AUX
ftr-488	1240	5	still	still	ADV
ftr-488	1240	6	insure	insure	VERB
ftr-488	1240	7	.	.	PUNCT
ftr-488	1241	1	in	in	ADP
ftr-488	1241	2	the	the	DET
ftr-488	1241	3	end	end	NOUN
ftr-488	1241	4	,	,	PUNCT
ftr-488	1241	5	i	i	PRON
ftr-488	1241	6	believe	believe	VERB
ftr-488	1241	7	i	i	PRON
ftr-488	1241	8	would	would	AUX
ftr-488	1241	9	continue	continue	VERB
ftr-488	1241	10	to	to	PART
ftr-488	1241	11	allow	allow	VERB
ftr-488	1241	12	insurance	insurance	NOUN
ftr-488	1241	13	proceeds	proceed	NOUN
ftr-488	1241	14	to	to	PART
ftr-488	1241	15	be	be	AUX
ftr-488	1241	16	tax	tax	NOUN
ftr-488	1241	17	free	free	ADJ
ftr-488	1241	18	as	as	ADV
ftr-488	1241	19	long	long	ADV
ftr-488	1241	20	as	as	SCONJ
ftr-488	1241	21	the	the	DET
ftr-488	1241	22	premium	premium	NOUN
ftr-488	1241	23	is	be	AUX
ftr-488	1241	24	not	not	PART
ftr-488	1241	25	deductible	deductible	ADJ
ftr-488	1241	26	.	.	PUNCT
ftr-488	1242	1	"'u	"'u	NOUN
ftr-488	1242	2	since	since	SCONJ
ftr-488	1242	3	the	the	DET
ftr-488	1242	4	government	government	NOUN
ftr-488	1242	5	would	would	AUX
ftr-488	1242	6	not	not	PART
ftr-488	1242	7	be	be	AUX
ftr-488	1242	8	placing	place	VERB
ftr-488	1242	9	a	a	DET
ftr-488	1242	10	charge	charge	NOUN
ftr-488	1242	11	on	on	ADP
ftr-488	1242	12	diminution	diminution	NOUN
ftr-488	1242	13	of	of	ADP
ftr-488	1242	14	risk	risk	NOUN
ftr-488	1242	15	,	,	PUNCT
ftr-488	1242	16	this	this	DET
ftr-488	1242	17	approach	approach	NOUN
ftr-488	1242	18	would	would	AUX
ftr-488	1242	19	be	be	AUX
ftr-488	1242	20	certain	certain	ADJ
ftr-488	1242	21	not	not	PART
ftr-488	1242	22	to	to	PART
ftr-488	1242	23	hinder	hinder	VERB
ftr-488	1242	24	a	a	DET
ftr-488	1242	25	decision	decision	NOUN
ftr-488	1242	26	to	to	PART
ftr-488	1242	27	insure	insure	VERB
ftr-488	1242	28	.	.	PUNCT
ftr-488	1243	1	it	it	PRON
ftr-488	1243	2	would	would	AUX
ftr-488	1243	3	also	also	ADV
ftr-488	1243	4	avoid	avoid	VERB
ftr-488	1243	5	difficult	difficult	ADJ
ftr-488	1243	6	questions	question	NOUN
ftr-488	1243	7	about	about	ADP
ftr-488	1243	8	deductibility	deductibility	NOUN
ftr-488	1243	9	of	of	ADP
ftr-488	1243	10	what	what	PRON
ftr-488	1243	11	has	have	AUX
ftr-488	1243	12	clearly	clearly	ADV
ftr-488	1243	13	always	always	ADV
ftr-488	1243	14	seemed	seem	VERB
ftr-488	1243	15	to	to	PART
ftr-488	1243	16	be	be	AUX
ftr-488	1243	17	business	business	NOUN
ftr-488	1243	18	expenses	expense	NOUN
ftr-488	1243	19	-	-	PUNCT
ftr-488	1243	20	such	such	ADJ
ftr-488	1243	21	as	as	ADP
ftr-488	1243	22	expenditures	expenditure	NOUN
ftr-488	1243	23	for	for	ADP
ftr-488	1243	24	business	business	NOUN
ftr-488	1243	25	interruption	interruption	NOUN
ftr-488	1243	26	insurance	insurance	NOUN
ftr-488	1243	27	.	.	PUNCT
ftr-488	1244	1	171	171	NUM
ftr-488	1244	2	vi	vi	X
ftr-488	1244	3	.	.	PUNCT
ftr-488	1244	4	summary	summary	NOUN
ftr-488	1244	5	this	this	DET
ftr-488	1244	6	paper	paper	NOUN
ftr-488	1244	7	has	have	AUX
ftr-488	1244	8	shown	show	VERB
ftr-488	1244	9	that	that	SCONJ
ftr-488	1244	10	measuring	measure	VERB
ftr-488	1244	11	consumption	consumption	NOUN
ftr-488	1244	12	by	by	ADP
ftr-488	1244	13	outlay	outlay	NOUN
ftr-488	1244	14	is	be	AUX
ftr-488	1244	15	generally	generally	ADV
ftr-488	1244	16	supportable	supportable	ADJ
ftr-488	1244	17	even	even	ADV
ftr-488	1244	18	if	if	SCONJ
ftr-488	1244	19	one	one	PRON
ftr-488	1244	20	believes	believe	VERB
ftr-488	1244	21	that	that	SCONJ
ftr-488	1244	22	ideally	ideally	ADV
ftr-488	1244	23	outcomes	outcome	NOUN
ftr-488	1244	24	should	should	AUX
ftr-488	1244	25	be	be	AUX
ftr-488	1244	26	taken	take	VERB
ftr-488	1244	27	into	into	ADP
ftr-488	1244	28	account	account	NOUN
ftr-488	1244	29	,	,	PUNCT
ftr-488	1244	30	and	and	CCONJ
ftr-488	1244	31	that	that	SCONJ
ftr-488	1244	32	non	non	NOUN
ftr-488	1244	33	-	-	NOUN
ftr-488	1244	34	taxation	taxation	NOUN
ftr-488	1244	35	of	of	ADP
ftr-488	1244	36	recoveries	recovery	NOUN
ftr-488	1244	37	which	which	PRON
ftr-488	1244	38	exceed	exceed	VERB
ftr-488	1244	39	basis	basis	NOUN
ftr-488	1244	40	can	can	AUX
ftr-488	1244	41	be	be	AUX
ftr-488	1244	42	reconciled	reconcile	VERB
ftr-488	1244	43	in	in	ADP
ftr-488	1244	44	most	most	ADJ
ftr-488	1244	45	cases	case	NOUN
ftr-488	1244	46	with	with	ADP
ftr-488	1244	47	nondeductibility	nondeductibility	NOUN
ftr-488	1244	48	of	of	ADP
ftr-488	1244	49	losses	loss	NOUN
ftr-488	1244	50	for	for	ADP
ftr-488	1244	51	the	the	DET
ftr-488	1244	52	uninsured	uninsured	NOUN
ftr-488	1244	53	.	.	PUNCT
ftr-488	1245	1	if	if	SCONJ
ftr-488	1245	2	consumption	consumption	NOUN
ftr-488	1245	3	is	be	AUX
ftr-488	1245	4	measured	measure	VERB
ftr-488	1245	5	by	by	ADP
ftr-488	1245	6	outlays	outlay	NOUN
ftr-488	1245	7	,	,	PUNCT
ftr-488	1245	8	insurance	insurance	NOUN
ftr-488	1245	9	is	be	AUX
ftr-488	1245	10	generally	generally	ADV
ftr-488	1245	11	just	just	ADV
ftr-488	1245	12	another	another	DET
ftr-488	1245	13	outlay	outlay	NOUN
ftr-488	1245	14	,	,	PUNCT
ftr-488	1245	15	albeit	albeit	SCONJ
ftr-488	1245	16	for	for	ADP
ftr-488	1245	17	a	a	DET
ftr-488	1245	18	different	different	ADJ
ftr-488	1245	19	and	and	CCONJ
ftr-488	1245	20	more	more	ADV
ftr-488	1245	21	expensive	expensive	ADJ
ftr-488	1245	22	product	product	NOUN
ftr-488	1245	23	,	,	PUNCT
ftr-488	1245	24	and	and	CCONJ
ftr-488	1245	25	any	any	DET
ftr-488	1245	26	recovery	recovery	NOUN
ftr-488	1245	27	under	under	ADP
ftr-488	1245	28	the	the	DET
ftr-488	1245	29	policy	policy	NOUN
ftr-488	1245	30	can	can	AUX
ftr-488	1245	31	in	in	ADP
ftr-488	1245	32	most	most	ADJ
ftr-488	1245	33	cases	case	NOUN
ftr-488	1245	34	be	be	AUX
ftr-488	1245	35	thought	think	VERB
ftr-488	1245	36	of	of	ADP
ftr-488	1245	37	as	as	ADV
ftr-488	1245	38	merely	merely	ADV
ftr-488	1245	39	a	a	DET
ftr-488	1245	40	means	means	NOUN
ftr-488	1245	41	of	of	ADP
ftr-488	1245	42	preventing	prevent	VERB
ftr-488	1245	43	an	an	DET
ftr-488	1245	44	increase	increase	NOUN
ftr-488	1245	45	in	in	ADP
ftr-488	1245	46	the	the	DET
ftr-488	1245	47	costs	cost	NOUN
ftr-488	1245	48	of	of	ADP
ftr-488	1245	49	an	an	DET
ftr-488	1245	50	activity	activity	NOUN
ftr-488	1245	51	,	,	PUNCT
ftr-488	1245	52	which	which	DET
ftr-488	1245	53	activity	activity	NOUN
ftr-488	1245	54	has	have	AUX
ftr-488	1245	55	not	not	PART
ftr-488	1245	56	changed	change	VERB
ftr-488	1245	57	.	.	PUNCT
ftr-488	1246	1	cash	cash	NOUN
ftr-488	1246	2	which	which	PRON
ftr-488	1246	3	is	be	AUX
ftr-488	1246	4	freely	freely	ADV
ftr-488	1246	5	available	available	ADJ
ftr-488	1246	6	for	for	ADP
ftr-488	1246	7	other	other	ADJ
ftr-488	1246	8	purposes	purpose	NOUN
ftr-488	1246	9	,	,	PUNCT
ftr-488	1246	10	particularly	particularly	ADV
ftr-488	1246	11	if	if	SCONJ
ftr-488	1246	12	it	it	PRON
ftr-488	1246	13	replaces	replace	VERB
ftr-488	1246	14	normally	normally	ADV
ftr-488	1246	15	tax	tax	VERB
ftr-488	1246	16	free	free	ADJ
ftr-488	1246	17	benefits	benefit	NOUN
ftr-488	1246	18	presents	present	VERB
ftr-488	1246	19	more	more	ADJ
ftr-488	1246	20	difficulty	difficulty	NOUN
ftr-488	1246	21	.	.	PUNCT
ftr-488	1247	1	if	if	SCONJ
ftr-488	1247	2	outcomes	outcome	NOUN
ftr-488	1247	3	matter	matter	VERB
ftr-488	1247	4	then	then	ADV
ftr-488	1247	5	non	non	ADJ
ftr-488	1247	6	-	-	NOUN
ftr-488	1247	7	taxation	taxation	NOUN
ftr-488	1247	8	of	of	ADP
ftr-488	1247	9	recoveries	recovery	NOUN
ftr-488	1247	10	can	can	AUX
ftr-488	1247	11	be	be	AUX
ftr-488	1247	12	justified	justify	VERB
ftr-488	1247	13	by	by	ADP
ftr-488	1247	14	asserting	assert	VERB
ftr-488	1247	15	that	that	SCONJ
ftr-488	1247	16	there	there	PRON
ftr-488	1247	17	should	should	AUX
ftr-488	1247	18	be	be	AUX
ftr-488	1247	19	a	a	DET
ftr-488	1247	20	deduction	deduction	NOUN
ftr-488	1247	21	either	either	CCONJ
ftr-488	1247	22	for	for	ADP
ftr-488	1247	23	the	the	DET
ftr-488	1247	24	premium	premium	NOUN
ftr-488	1247	25	or	or	CCONJ
ftr-488	1247	26	for	for	ADP
ftr-488	1247	27	the	the	DET
ftr-488	1247	28	loss	loss	NOUN
ftr-488	1247	29	that	that	PRON
ftr-488	1247	30	has	have	AUX
ftr-488	1247	31	been	be	AUX
ftr-488	1247	32	incurred	incur	VERB
ftr-488	1247	33	.	.	PUNCT
ftr-488	1248	1	the	the	DET
ftr-488	1248	2	latter	latter	ADJ
ftr-488	1248	3	rationale	rationale	NOUN
ftr-488	1248	4	does	do	AUX
ftr-488	1248	5	not	not	PART
ftr-488	1248	6	necessarily	necessarily	ADV
ftr-488	1248	7	support	support	VERB
ftr-488	1248	8	170	170	NUM
ftr-488	1248	9	.	.	PUNCT
ftr-488	1249	1	it	it	PRON
ftr-488	1249	2	was	be	AUX
ftr-488	1249	3	noted	note	VERB
ftr-488	1249	4	above	above	ADP
ftr-488	1249	5	that	that	DET
ftr-488	1249	6	exclusion	exclusion	NOUN
ftr-488	1249	7	of	of	ADP
ftr-488	1249	8	proceeds	proceed	NOUN
ftr-488	1249	9	combined	combine	VERB
ftr-488	1249	10	with	with	ADP
ftr-488	1249	11	non	non	ADJ
ftr-488	1249	12	-	-	ADJ
ftr-488	1249	13	deductible	deductible	ADJ
ftr-488	1249	14	premiums	premium	NOUN
ftr-488	1249	15	is	be	AUX
ftr-488	1249	16	not	not	PART
ftr-488	1249	17	the	the	DET
ftr-488	1249	18	same	same	ADJ
ftr-488	1249	19	as	as	ADP
ftr-488	1249	20	taxability	taxability	NOUN
ftr-488	1249	21	and	and	CCONJ
ftr-488	1249	22	deduction	deduction	NOUN
ftr-488	1249	23	if	if	SCONJ
ftr-488	1249	24	the	the	DET
ftr-488	1249	25	insurance	insurance	NOUN
ftr-488	1249	26	company	company	NOUN
ftr-488	1249	27	increases	increase	VERB
ftr-488	1249	28	its	its	PRON
ftr-488	1249	29	premium	premium	NOUN
ftr-488	1249	30	to	to	PART
ftr-488	1249	31	cover	cover	VERB
ftr-488	1249	32	expenses	expense	NOUN
ftr-488	1249	33	and	and	CCONJ
ftr-488	1249	34	profit	profit	NOUN
ftr-488	1249	35	.	.	PUNCT
ftr-488	1250	1	see	see	VERB
ftr-488	1250	2	supra	supra	PROPN
ftr-488	1250	3	note	note	PROPN
ftr-488	1250	4	133	133	NUM
ftr-488	1250	5	and	and	CCONJ
ftr-488	1250	6	accompanying	accompany	VERB
ftr-488	1250	7	text	text	NOUN
ftr-488	1250	8	.	.	PUNCT
ftr-488	1251	1	for	for	ADP
ftr-488	1251	2	example	example	NOUN
ftr-488	1251	3	,	,	PUNCT
ftr-488	1251	4	assume	assume	VERB
ftr-488	1251	5	in	in	ADP
ftr-488	1251	6	the	the	DET
ftr-488	1251	7	above	above	ADJ
ftr-488	1251	8	case	case	NOUN
ftr-488	1251	9	that	that	SCONJ
ftr-488	1251	10	the	the	DET
ftr-488	1251	11	premium	premium	NOUN
ftr-488	1251	12	is	be	AUX
ftr-488	1251	13	s102	s102	PROPN
ftr-488	1251	14	.	.	PUNCT
ftr-488	1252	1	if	if	SCONJ
ftr-488	1252	2	the	the	DET
ftr-488	1252	3	proceeds	proceed	NOUN
ftr-488	1252	4	are	be	AUX
ftr-488	1252	5	excluded	exclude	VERB
ftr-488	1252	6	those	those	PRON
ftr-488	1252	7	who	who	PRON
ftr-488	1252	8	live	live	VERB
ftr-488	1252	9	are	be	AUX
ftr-488	1252	10	taxed	tax	VERB
ftr-488	1252	11	on	on	ADP
ftr-488	1252	12	s10,101	s10,101	NOUN
ftr-488	1252	13	whether	whether	SCONJ
ftr-488	1252	14	they	they	PRON
ftr-488	1252	15	are	be	AUX
ftr-488	1252	16	insured	insure	VERB
ftr-488	1252	17	or	or	CCONJ
ftr-488	1252	18	not	not	PART
ftr-488	1252	19	.	.	PUNCT
ftr-488	1253	1	those	those	PRON
ftr-488	1253	2	who	who	PRON
ftr-488	1253	3	die	die	VERB
ftr-488	1253	4	would	would	AUX
ftr-488	1253	5	not	not	PART
ftr-488	1253	6	be	be	AUX
ftr-488	1253	7	taxed	tax	VERB
ftr-488	1253	8	in	in	ADP
ftr-488	1253	9	either	either	DET
ftr-488	1253	10	event	event	NOUN
ftr-488	1253	11	.	.	PUNCT
ftr-488	1254	1	insurance	insurance	NOUN
ftr-488	1254	2	does	do	AUX
ftr-488	1254	3	not	not	PART
ftr-488	1254	4	change	change	VERB
ftr-488	1254	5	the	the	DET
ftr-488	1254	6	expected	expect	VERB
ftr-488	1254	7	tax	tax	NOUN
ftr-488	1254	8	liability	liability	NOUN
ftr-488	1254	9	.	.	PUNCT
ftr-488	1255	1	however	however	ADV
ftr-488	1255	2	,	,	PUNCT
ftr-488	1255	3	if	if	SCONJ
ftr-488	1255	4	the	the	DET
ftr-488	1255	5	proceeds	proceed	NOUN
ftr-488	1255	6	are	be	AUX
ftr-488	1255	7	taxable	taxable	ADJ
ftr-488	1255	8	and	and	CCONJ
ftr-488	1255	9	the	the	DET
ftr-488	1255	10	premium	premium	NOUN
ftr-488	1255	11	of	of	ADP
ftr-488	1255	12	s102	s102	PROPN
ftr-488	1255	13	is	be	AUX
ftr-488	1255	14	deductible	deductible	ADJ
ftr-488	1255	15	,	,	PUNCT
ftr-488	1255	16	the	the	DET
ftr-488	1255	17	tax	tax	NOUN
ftr-488	1255	18	base	base	NOUN
ftr-488	1255	19	for	for	ADP
ftr-488	1255	20	those	those	PRON
ftr-488	1255	21	who	who	PRON
ftr-488	1255	22	insure	insure	VERB
ftr-488	1255	23	,	,	PUNCT
ftr-488	1255	24	both	both	PRON
ftr-488	1255	25	expected	expect	VERB
ftr-488	1255	26	and	and	CCONJ
ftr-488	1255	27	actual	actual	ADJ
ftr-488	1255	28	would	would	AUX
ftr-488	1255	29	be	be	AUX
ftr-488	1255	30	reduced	reduce	VERB
ftr-488	1255	31	to	to	ADP
ftr-488	1255	32	s9,999	s9,999	PROPN
ftr-488	1255	33	.	.	PUNCT
ftr-488	1256	1	it	it	PRON
ftr-488	1256	2	seems	seem	VERB
ftr-488	1256	3	better	well	ADJ
ftr-488	1256	4	to	to	PART
ftr-488	1256	5	assume	assume	VERB
ftr-488	1256	6	that	that	SCONJ
ftr-488	1256	7	income	income	NOUN
ftr-488	1256	8	does	do	AUX
ftr-488	1256	9	not	not	PART
ftr-488	1256	10	in	in	ADP
ftr-488	1256	11	fact	fact	NOUN
ftr-488	1256	12	decline	decline	NOUN
ftr-488	1256	13	when	when	SCONJ
ftr-488	1256	14	insurance	insurance	NOUN
ftr-488	1256	15	is	be	AUX
ftr-488	1256	16	purchased	purchase	VERB
ftr-488	1256	17	.	.	PUNCT
ftr-488	1257	1	this	this	PRON
ftr-488	1257	2	would	would	AUX
ftr-488	1257	3	be	be	AUX
ftr-488	1257	4	achieved	achieve	VERB
ftr-488	1257	5	if	if	SCONJ
ftr-488	1257	6	the	the	DET
ftr-488	1257	7	loading	loading	NOUN
ftr-488	1257	8	charge	charge	NOUN
ftr-488	1257	9	were	be	AUX
ftr-488	1257	10	non	non	ADJ
ftr-488	1257	11	-	-	ADJ
ftr-488	1257	12	deductible	deductible	ADJ
ftr-488	1257	13	,	,	PUNCT
ftr-488	1257	14	or	or	CCONJ
ftr-488	1257	15	more	more	ADV
ftr-488	1257	16	directly	directly	ADV
ftr-488	1257	17	by	by	ADP
ftr-488	1257	18	excluding	exclude	VERB
ftr-488	1257	19	the	the	DET
ftr-488	1257	20	proceeds	proceed	NOUN
ftr-488	1257	21	and	and	CCONJ
ftr-488	1257	22	treating	treat	VERB
ftr-488	1257	23	the	the	DET
ftr-488	1257	24	entire	entire	ADJ
ftr-488	1257	25	premium	premium	NOUN
ftr-488	1257	26	as	as	ADP
ftr-488	1257	27	non	non	ADJ
ftr-488	1257	28	-	-	ADJ
ftr-488	1257	29	deductible	deductible	ADJ
ftr-488	1257	30	.	.	PUNCT
ftr-488	1258	1	171	171	NUM
ftr-488	1258	2	.	.	PUNCT
ftr-488	1259	1	in	in	ADP
ftr-488	1259	2	fact	fact	NOUN
ftr-488	1259	3	,	,	PUNCT
ftr-488	1259	4	if	if	SCONJ
ftr-488	1259	5	business	business	NOUN
ftr-488	1259	6	insurance	insurance	NOUN
ftr-488	1259	7	is	be	AUX
ftr-488	1259	8	held	hold	VERB
ftr-488	1259	9	to	to	PART
ftr-488	1259	10	be	be	AUX
ftr-488	1259	11	non	non	ADJ
ftr-488	1259	12	-	-	ADJ
ftr-488	1259	13	deductible	deductible	ADJ
ftr-488	1259	14	,	,	PUNCT
ftr-488	1259	15	would	would	AUX
ftr-488	1259	16	similar	similar	ADJ
ftr-488	1259	17	reasoning	reasoning	NOUN
ftr-488	1259	18	cast	cast	VERB
ftr-488	1259	19	doubt	doubt	NOUN
ftr-488	1259	20	on	on	ADP
ftr-488	1259	21	the	the	DET
ftr-488	1259	22	deduction	deduction	NOUN
ftr-488	1259	23	for	for	ADP
ftr-488	1259	24	other	other	ADJ
ftr-488	1259	25	items	item	NOUN
ftr-488	1259	26	like	like	ADP
ftr-488	1259	27	security	security	NOUN
ftr-488	1259	28	guards	guard	NOUN
ftr-488	1259	29	?	?	PUNCT
ftr-488	1260	1	suppose	suppose	VERB
ftr-488	1260	2	a	a	DET
ftr-488	1260	3	business	business	NOUN
ftr-488	1260	4	determines	determine	VERB
ftr-488	1260	5	that	that	SCONJ
ftr-488	1260	6	in	in	ADP
ftr-488	1260	7	the	the	DET
ftr-488	1260	8	absence	absence	NOUN
ftr-488	1260	9	of	of	ADP
ftr-488	1260	10	a	a	DET
ftr-488	1260	11	robbery	robbery	NOUN
ftr-488	1260	12	,	,	PUNCT
ftr-488	1260	13	it	it	PRON
ftr-488	1260	14	will	will	AUX
ftr-488	1260	15	earn	earn	VERB
ftr-488	1260	16	s	s	PRON
ftr-488	1260	17	100,000	100,000	NUM
ftr-488	1260	18	per	per	ADP
ftr-488	1260	19	year	year	NOUN
ftr-488	1260	20	.	.	PUNCT
ftr-488	1261	1	there	there	PRON
ftr-488	1261	2	is	be	VERB
ftr-488	1261	3	.	.	PUNCT
ftr-488	1262	1	however	however	ADV
ftr-488	1262	2	,	,	PUNCT
ftr-488	1262	3	a	a	DET
ftr-488	1262	4	50	50	NUM
ftr-488	1262	5	%	%	NOUN
ftr-488	1262	6	chance	chance	NOUN
ftr-488	1262	7	of	of	ADP
ftr-488	1262	8	a	a	DET
ftr-488	1262	9	theft	theft	NOUN
ftr-488	1262	10	,	,	PUNCT
ftr-488	1262	11	which	which	PRON
ftr-488	1262	12	will	will	AUX
ftr-488	1262	13	reduce	reduce	VERB
ftr-488	1262	14	its	its	PRON
ftr-488	1262	15	income	income	NOUN
ftr-488	1262	16	to	to	ADP
ftr-488	1262	17	s90,000	s90,000	PROPN
ftr-488	1262	18	.	.	PUNCT
ftr-488	1263	1	suppose	suppose	VERB
ftr-488	1263	2	hiring	hire	VERB
ftr-488	1263	3	a	a	DET
ftr-488	1263	4	security	security	NOUN
ftr-488	1263	5	guard	guard	NOUN
ftr-488	1263	6	for	for	ADP
ftr-488	1263	7	$	$	SYM
ftr-488	1263	8	5,000	5,000	NUM
ftr-488	1263	9	will	will	AUX
ftr-488	1263	10	prevent	prevent	VERB
ftr-488	1263	11	the	the	DET
ftr-488	1263	12	robbery	robbery	NOUN
ftr-488	1263	13	,	,	PUNCT
ftr-488	1263	14	so	so	SCONJ
ftr-488	1263	15	that	that	SCONJ
ftr-488	1263	16	actual	actual	ADJ
ftr-488	1263	17	and	and	CCONJ
ftr-488	1263	18	expected	expect	VERB
ftr-488	1263	19	income	income	NOUN
ftr-488	1263	20	will	will	AUX
ftr-488	1263	21	be	be	AUX
ftr-488	1263	22	s95,000	s95,000	ADJ
ftr-488	1263	23	.	.	PUNCT
ftr-488	1264	1	could	could	AUX
ftr-488	1264	2	it	it	PRON
ftr-488	1264	3	nevertheless	nevertheless	ADV
ftr-488	1264	4	be	be	AUX
ftr-488	1264	5	claimed	claim	VERB
ftr-488	1264	6	that	that	SCONJ
ftr-488	1264	7	taxable	taxable	ADJ
ftr-488	1264	8	income	income	NOUN
ftr-488	1264	9	is	be	AUX
ftr-488	1264	10	s100.000	s100.000	ADJ
ftr-488	1264	11	?	?	PUNCT
ftr-488	1265	1	19921	19921	NUM
ftr-488	1265	2	50	50	NUM
ftr-488	1265	3	florida	florida	PROPN
ftr-488	1265	4	tax	tax	NOUN
ftr-488	1265	5	review	review	NOUN
ftr-488	1265	6	[	[	X
ftr-488	1265	7	vol	vol	NOUN
ftr-488	1265	8	.	.	PUNCT
ftr-488	1266	1	1:1	1:1	NUM
ftr-488	1266	2	deductions	deduction	NOUN
ftr-488	1266	3	for	for	ADP
ftr-488	1266	4	the	the	DET
ftr-488	1266	5	uninsured	uninsured	ADJ
ftr-488	1266	6	.	.	PUNCT
ftr-488	1267	1	denial	denial	NOUN
ftr-488	1267	2	of	of	ADP
ftr-488	1267	3	such	such	ADJ
ftr-488	1267	4	deductions	deduction	NOUN
ftr-488	1267	5	follows	follow	VERB
ftr-488	1267	6	from	from	ADP
ftr-488	1267	7	the	the	DET
ftr-488	1267	8	failure	failure	NOUN
ftr-488	1267	9	,	,	PUNCT
ftr-488	1267	10	which	which	PRON
ftr-488	1267	11	has	have	AUX
ftr-488	1267	12	not	not	PART
ftr-488	1267	13	generally	generally	ADV
ftr-488	1267	14	been	be	AUX
ftr-488	1267	15	recognized	recognize	VERB
ftr-488	1267	16	,	,	PUNCT
ftr-488	1267	17	to	to	ADP
ftr-488	1267	18	tax	tax	NOUN
ftr-488	1267	19	gains	gain	NOUN
ftr-488	1267	20	when	when	SCONJ
ftr-488	1267	21	actual	actual	ADJ
ftr-488	1267	22	costs	cost	NOUN
ftr-488	1267	23	are	be	AUX
ftr-488	1267	24	less	less	ADJ
ftr-488	1267	25	than	than	SCONJ
ftr-488	1267	26	expected	expect	VERB
ftr-488	1267	27	.	.	PUNCT
ftr-488	1268	1	since	since	SCONJ
ftr-488	1268	2	gains	gain	NOUN
ftr-488	1268	3	and	and	CCONJ
ftr-488	1268	4	losses	loss	NOUN
ftr-488	1268	5	can	can	AUX
ftr-488	1268	6	be	be	AUX
ftr-488	1268	7	thought	think	VERB
ftr-488	1268	8	to	to	PART
ftr-488	1268	9	ordinarily	ordinarily	ADV
ftr-488	1268	10	balance	balance	VERB
ftr-488	1268	11	out	out	ADP
ftr-488	1268	12	,	,	PUNCT
ftr-488	1268	13	it	it	PRON
ftr-488	1268	14	is	be	AUX
ftr-488	1268	15	best	good	ADJ
ftr-488	1268	16	to	to	PART
ftr-488	1268	17	take	take	VERB
ftr-488	1268	18	neither	neither	CCONJ
ftr-488	1268	19	into	into	ADP
ftr-488	1268	20	account	account	NOUN
ftr-488	1268	21	.	.	PUNCT
ftr-488	1269	1	deduction	deduction	NOUN
ftr-488	1269	2	of	of	ADP
ftr-488	1269	3	premiums	premium	NOUN
ftr-488	1269	4	on	on	ADP
ftr-488	1269	5	insurance	insurance	NOUN
ftr-488	1269	6	to	to	PART
ftr-488	1269	7	protect	protect	VERB
ftr-488	1269	8	against	against	ADP
ftr-488	1269	9	loss	loss	NOUN
ftr-488	1269	10	on	on	ADP
ftr-488	1269	11	consumer	consumer	NOUN
ftr-488	1269	12	purchases	purchase	NOUN
ftr-488	1269	13	would	would	AUX
ftr-488	1269	14	,	,	PUNCT
ftr-488	1269	15	however	however	ADV
ftr-488	1269	16	,	,	PUNCT
ftr-488	1269	17	not	not	PART
ftr-488	1269	18	correctly	correctly	ADV
ftr-488	1269	19	measure	measure	VERB
ftr-488	1269	20	income	income	NOUN
ftr-488	1269	21	.	.	PUNCT
ftr-488	1270	1	it	it	PRON
ftr-488	1270	2	can	can	AUX
ftr-488	1270	3	only	only	ADV
ftr-488	1270	4	be	be	AUX
ftr-488	1270	5	justified	justify	VERB
ftr-488	1270	6	as	as	ADP
ftr-488	1270	7	a	a	DET
ftr-488	1270	8	balance	balance	NOUN
ftr-488	1270	9	to	to	ADP
ftr-488	1270	10	another	another	DET
ftr-488	1270	11	"	"	PUNCT
ftr-488	1270	12	error"-taxation	error"-taxation	NOUN
ftr-488	1270	13	of	of	ADP
ftr-488	1270	14	proceeds	proceed	NOUN
ftr-488	1270	15	without	without	ADP
ftr-488	1270	16	recognition	recognition	NOUN
ftr-488	1270	17	of	of	ADP
ftr-488	1270	18	the	the	DET
ftr-488	1270	19	offsetting	offset	VERB
ftr-488	1270	20	loss	loss	NOUN
ftr-488	1270	21	.	.	PUNCT
ftr-488	1271	1	the	the	DET
ftr-488	1271	2	issue	issue	NOUN
ftr-488	1271	3	of	of	ADP
ftr-488	1271	4	whether	whether	SCONJ
ftr-488	1271	5	premiums	premium	NOUN
ftr-488	1271	6	on	on	ADP
ftr-488	1271	7	policies	policy	NOUN
ftr-488	1271	8	which	which	PRON
ftr-488	1271	9	protect	protect	VERB
ftr-488	1271	10	against	against	ADP
ftr-488	1271	11	loss	loss	NOUN
ftr-488	1271	12	of	of	ADP
ftr-488	1271	13	income	income	NOUN
ftr-488	1271	14	should	should	AUX
ftr-488	1271	15	be	be	AUX
ftr-488	1271	16	deductible	deductible	ADJ
ftr-488	1271	17	may	may	AUX
ftr-488	1271	18	be	be	AUX
ftr-488	1271	19	more	more	ADV
ftr-488	1271	20	difficult	difficult	ADJ
ftr-488	1271	21	.	.	PUNCT
ftr-488	1272	1	this	this	DET
ftr-488	1272	2	article	article	NOUN
ftr-488	1272	3	offers	offer	VERB
ftr-488	1272	4	only	only	ADV
ftr-488	1272	5	a	a	DET
ftr-488	1272	6	tentative	tentative	ADJ
ftr-488	1272	7	position	position	NOUN
ftr-488	1272	8	in	in	ADP
ftr-488	1272	9	favor	favor	NOUN
ftr-488	1272	10	of	of	ADP
ftr-488	1272	11	such	such	ADJ
ftr-488	1272	12	deductibility	deductibility	NOUN
ftr-488	1272	13	,	,	PUNCT
ftr-488	1272	14	assuming	assume	VERB
ftr-488	1272	15	proceeds	proceed	NOUN
ftr-488	1272	16	were	be	AUX
ftr-488	1272	17	to	to	PART
ftr-488	1272	18	be	be	AUX
ftr-488	1272	19	taxed	tax	VERB
ftr-488	1272	20	.	.	PUNCT
ftr-488	1273	1	thus	thus	ADV
ftr-488	1273	2	,	,	PUNCT
ftr-488	1273	3	the	the	DET
ftr-488	1273	4	tax	tax	NOUN
ftr-488	1273	5	system	system	NOUN
ftr-488	1273	6	,	,	PUNCT
ftr-488	1273	7	properly	properly	ADV
ftr-488	1273	8	,	,	PUNCT
ftr-488	1273	9	does	do	AUX
ftr-488	1273	10	not	not	PART
ftr-488	1273	11	take	take	VERB
ftr-488	1273	12	account	account	NOUN
ftr-488	1273	13	of	of	ADP
ftr-488	1273	14	andy	andy	PROPN
ftr-488	1273	15	's	's	PART
ftr-488	1273	16	unfortunate	unfortunate	ADJ
ftr-488	1273	17	experience	experience	NOUN
ftr-488	1273	18	with	with	ADP
ftr-488	1273	19	his	his	PRON
ftr-488	1273	20	mercedes	mercede	NOUN
ftr-488	1273	21	.	.	PUNCT
ftr-488	1274	1	on	on	ADP
ftr-488	1274	2	the	the	DET
ftr-488	1274	3	other	other	ADJ
ftr-488	1274	4	hand	hand	NOUN
ftr-488	1274	5	,	,	PUNCT
ftr-488	1274	6	if	if	SCONJ
ftr-488	1274	7	he	he	PRON
ftr-488	1274	8	could	could	AUX
ftr-488	1274	9	recover	recover	VERB
ftr-488	1274	10	from	from	ADP
ftr-488	1274	11	the	the	DET
ftr-488	1274	12	dealer	dealer	NOUN
ftr-488	1274	13	,	,	PUNCT
ftr-488	1274	14	the	the	DET
ftr-488	1274	15	amount	amount	NOUN
ftr-488	1274	16	received	receive	VERB
ftr-488	1274	17	should	should	AUX
ftr-488	1274	18	be	be	AUX
ftr-488	1274	19	tax	tax	NOUN
ftr-488	1274	20	-	-	PUNCT
ftr-488	1274	21	exempt	exempt	ADJ
ftr-488	1274	22	.	.	PUNCT