id	sid	tid	token	lemma	pos
ftr-498	1	1	florida	florida	PROPN
ftr-498	1	2	tax	tax	PROPN
ftr-498	1	3	review	review	NOUN
ftr-498	1	4	volume	volume	NOUN
ftr-498	1	5	1	1	NUM
ftr-498	1	6	1993	1993	NUM
ftr-498	1	7	number	number	NOUN
ftr-498	1	8	8	8	NUM
ftr-498	1	9	harper	harper	NOUN
ftr-498	1	10	and	and	CCONJ
ftr-498	1	11	its	its	PRON
ftr-498	1	12	aftermath	aftermath	NOUN
ftr-498	1	13	eric	eric	PROPN
ftr-498	1	14	rakowski	rakowski	PROPN
ftr-498	1	15	"	"	PUNCT
ftr-498	1	16	i.	i.	NOUN
ftr-498	1	17	introduction	introduction	NOUN
ftr-498	1	18	it	it	PRON
ftr-498	1	19	.	.	PUNCT
ftr-498	2	1	the	the	DET
ftr-498	2	2	court	court	NOUN
ftr-498	2	3	's	's	PART
ftr-498	2	4	opinions	opinion	NOUN
ftr-498	2	5	in	in	ADP
ftr-498	2	6	harper	harper	PROPN
ftr-498	2	7	i.	i.	PROPN
ftr-498	2	8	retroactivity	retroactivity	PROPN
ftr-498	2	9	by	by	ADP
ftr-498	2	10	default	default	NOUN
ftr-498	2	11	or	or	CCONJ
ftr-498	2	12	equal	equal	ADJ
ftr-498	2	13	treatmern	treatmern	ADJ
ftr-498	2	14	iv	iv	NUM
ftr-498	2	15	.	.	PUNCT
ftr-498	3	1	the	the	DET
ftr-498	3	2	future	future	NOUN
ftr-498	3	3	of	of	ADP
ftr-498	3	4	chevron	chevron	NOUN
ftr-498	3	5	oil	oil	NOUN
ftr-498	3	6	v.	v.	ADP
ftr-498	3	7	the	the	DET
ftr-498	3	8	remedial	remedial	ADJ
ftr-498	3	9	requirements	requirement	NOUN
ftr-498	3	10	of	of	ADP
ftr-498	3	11	the	the	DET
ftr-498	3	12	due	due	ADJ
ftr-498	3	13	process	process	NOUN
ftr-498	3	14	clause	clause	NOUN
ftr-498	3	15	a.	a.	NOUN
ftr-498	3	16	preand	preand	VERB
ftr-498	3	17	post	post	ADJ
ftr-498	3	18	-	-	NOUN
ftr-498	3	19	deprivation	deprivation	NOUN
ftr-498	3	20	due	due	ADJ
ftr-498	3	21	process	process	NOUN
ftr-498	3	22	b.	b.	PROPN
ftr-498	3	23	equitable	equitable	ADJ
ftr-498	3	24	discretion	discretion	NOUN
ftr-498	3	25	in	in	ADP
ftr-498	3	26	choosing	choose	VERB
ftr-498	3	27	remedies	remedy	NOUN
ftr-498	3	28	c.	c.	NOUN
ftr-498	3	29	offsetting	offset	VERB
ftr-498	3	30	bonuses	bonus	NOUN
ftr-498	3	31	and	and	CCONJ
ftr-498	3	32	retroactive	retroactive	ADJ
ftr-498	3	33	tax	tax	NOUN
ftr-498	3	34	increases	increase	NOUN
ftr-498	3	35	d.	d.	PROPN
ftr-498	3	36	possible	possible	ADJ
ftr-498	3	37	congressional	congressional	ADJ
ftr-498	3	38	action	action	NOUN
ftr-498	3	39	e.	e.	PROPN
ftr-498	3	40	states	states	PROPN
ftr-498	3	41	'	'	PART
ftr-498	3	42	pass	pass	VERB
ftr-498	3	43	-	-	PUNCT
ftr-498	3	44	on	on	ADP
ftr-498	3	45	defense	defense	PROPN
ftr-498	3	46	f.	f.	PROPN
ftr-498	3	47	interest	interest	PROPN
ftr-498	3	48	on	on	ADP
ftr-498	3	49	refunds	refund	NOUN
ftr-498	3	50	vi	vi	PROPN
ftr-498	3	51	.	.	NOUN
ftr-498	3	52	additional	additional	ADJ
ftr-498	3	53	state	state	NOUN
ftr-498	3	54	-	-	PUNCT
ftr-498	3	55	law	law	NOUN
ftr-498	3	56	issues	issue	NOUN
ftr-498	3	57	affecting	affect	VERB
ftr-498	3	58	remedies	remedy	NOUN
ftr-498	3	59	a.	a.	NOUN
ftr-498	3	60	extending	extend	VERB
ftr-498	3	61	vs.	vs.	ADP
ftr-498	3	62	invalidating	invalidate	VERB
ftr-498	3	63	exemptions	exemption	NOUN
ftr-498	3	64	b.	b.	PROPN
ftr-498	3	65	contractual	contractual	ADJ
ftr-498	3	66	constraints	constraint	NOUN
ftr-498	3	67	on	on	ADP
ftr-498	3	68	taxing	tax	VERB
ftr-498	3	69	state	state	NOUN
ftr-498	3	70	pensions	pension	NOUN
ftr-498	3	71	c.	c.	PROPN
ftr-498	3	72	extra	extra	PROPN
ftr-498	3	73	compensation	compensation	NOUN
ftr-498	3	74	and	and	CCONJ
ftr-498	3	75	gift	gift	NOUN
ftr-498	3	76	clauses	clause	NOUN
ftr-498	3	77	vii	vii	PROPN
ftr-498	3	78	.	.	PUNCT
ftr-498	3	79	conclusion	conclusion	NOUN
ftr-498	3	80	*	*	PUNCT
ftr-498	3	81	acting	act	VERB
ftr-498	3	82	professor	professor	NOUN
ftr-498	3	83	of	of	ADP
ftr-498	3	84	law	law	NOUN
ftr-498	3	85	,	,	PUNCT
ftr-498	3	86	university	university	PROPN
ftr-498	3	87	of	of	ADP
ftr-498	3	88	california	california	PROPN
ftr-498	3	89	at	at	ADP
ftr-498	3	90	berkeley	berkeley	PROPN
ftr-498	3	91	(	(	PUNCT
ftr-498	3	92	boalt	boalt	NOUN
ftr-498	3	93	hall	hall	PROPN
ftr-498	3	94	)	)	PUNCT
ftr-498	3	95	.	.	PUNCT
ftr-498	4	1	for	for	ADP
ftr-498	4	2	helpful	helpful	ADJ
ftr-498	4	3	comments	comment	NOUN
ftr-498	4	4	,	,	PUNCT
ftr-498	4	5	i	i	PRON
ftr-498	4	6	am	be	AUX
ftr-498	4	7	indebted	indebted	ADJ
ftr-498	4	8	to	to	ADP
ftr-498	4	9	paul	paul	PROPN
ftr-498	4	10	mishkin	mishkin	PROPN
ftr-498	4	11	and	and	CCONJ
ftr-498	4	12	david	david	PROPN
ftr-498	4	13	shapiro	shapiro	PROPN
ftr-498	4	14	.	.	PUNCT
ftr-498	5	1	445	445	NUM
ftr-498	5	2	florida	florida	PROPN
ftr-498	5	3	tax	tax	PROPN
ftr-498	5	4	review	review	PROPN
ftr-498	5	5	i.	i.	NOUN
ftr-498	5	6	introduction	introduction	NOUN
ftr-498	5	7	in	in	ADP
ftr-498	5	8	davis	davis	PROPN
ftr-498	5	9	v.	v.	PROPN
ftr-498	5	10	michigan	michigan	PROPN
ftr-498	5	11	department	department	PROPN
ftr-498	5	12	of	of	ADP
ftr-498	5	13	treasury	treasury	PROPN
ftr-498	5	14	,	,	PUNCT
ftr-498	5	15	'	'	PUNCT
ftr-498	5	16	the	the	DET
ftr-498	5	17	supreme	supreme	PROPN
ftr-498	5	18	court	court	PROPN
ftr-498	5	19	ruled	rule	VERB
ftr-498	5	20	that	that	SCONJ
ftr-498	5	21	states	state	NOUN
ftr-498	5	22	may	may	AUX
ftr-498	5	23	not	not	PART
ftr-498	5	24	tax	tax	VERB
ftr-498	5	25	the	the	DET
ftr-498	5	26	pensions	pension	NOUN
ftr-498	5	27	of	of	ADP
ftr-498	5	28	former	former	ADJ
ftr-498	5	29	federal	federal	ADJ
ftr-498	5	30	workers	worker	NOUN
ftr-498	5	31	without	without	ADP
ftr-498	5	32	imposing	impose	VERB
ftr-498	5	33	a	a	DET
ftr-498	5	34	like	like	ADJ
ftr-498	5	35	tax	tax	NOUN
ftr-498	5	36	on	on	ADP
ftr-498	5	37	the	the	DET
ftr-498	5	38	retirement	retirement	NOUN
ftr-498	5	39	income	income	NOUN
ftr-498	5	40	of	of	ADP
ftr-498	5	41	former	former	ADJ
ftr-498	5	42	state	state	NOUN
ftr-498	5	43	employees	employee	NOUN
ftr-498	5	44	.	.	PUNCT
ftr-498	6	1	noting	note	VERB
ftr-498	6	2	that	that	SCONJ
ftr-498	6	3	michigan	michigan	PROPN
ftr-498	6	4	had	have	AUX
ftr-498	6	5	agreed	agree	VERB
ftr-498	6	6	to	to	PART
ftr-498	6	7	refund	refund	VERB
ftr-498	6	8	the	the	DET
ftr-498	6	9	state	state	NOUN
ftr-498	6	10	income	income	NOUN
ftr-498	6	11	taxes	taxis	NOUN
ftr-498	6	12	paul	paul	PROPN
ftr-498	6	13	davis	davis	PROPN
ftr-498	6	14	had	have	AUX
ftr-498	6	15	paid	pay	VERB
ftr-498	6	16	on	on	ADP
ftr-498	6	17	his	his	PRON
ftr-498	6	18	federal	federal	ADJ
ftr-498	6	19	pension	pension	NOUN
ftr-498	6	20	over	over	ADP
ftr-498	6	21	the	the	DET
ftr-498	6	22	years	year	NOUN
ftr-498	6	23	in	in	ADP
ftr-498	6	24	controversy	controversy	NOUN
ftr-498	6	25	,	,	PUNCT
ftr-498	6	26	the	the	DET
ftr-498	6	27	court	court	NOUN
ftr-498	6	28	stated	state	VERB
ftr-498	6	29	that	that	SCONJ
ftr-498	6	30	he	he	PRON
ftr-498	6	31	was	be	AUX
ftr-498	6	32	entitled	entitle	VERB
ftr-498	6	33	to	to	ADP
ftr-498	6	34	a	a	DET
ftr-498	6	35	refund.2	refund.2	NOUN
ftr-498	6	36	it	it	PRON
ftr-498	6	37	then	then	ADV
ftr-498	6	38	remanded	remand	VERB
ftr-498	6	39	the	the	DET
ftr-498	6	40	case	case	NOUN
ftr-498	6	41	to	to	PART
ftr-498	6	42	allow	allow	VERB
ftr-498	6	43	the	the	DET
ftr-498	6	44	michigan	michigan	PROPN
ftr-498	6	45	courts	courts	PROPN
ftr-498	6	46	and	and	CCONJ
ftr-498	6	47	state	state	NOUN
ftr-498	6	48	lawmakers	lawmaker	NOUN
ftr-498	6	49	to	to	PART
ftr-498	6	50	determine	determine	VERB
ftr-498	6	51	how	how	SCONJ
ftr-498	6	52	state	state	NOUN
ftr-498	6	53	and	and	CCONJ
ftr-498	6	54	federal	federal	ADJ
ftr-498	6	55	retirees	retiree	NOUN
ftr-498	6	56	were	be	AUX
ftr-498	6	57	to	to	PART
ftr-498	6	58	be	be	AUX
ftr-498	6	59	treated	treat	VERB
ftr-498	6	60	equally	equally	ADV
ftr-498	6	61	in	in	ADP
ftr-498	6	62	the	the	DET
ftr-498	6	63	future	future	NOUN
ftr-498	6	64	-	-	PUNCT
ftr-498	6	65	both	both	PRON
ftr-498	6	66	taxed	tax	VERB
ftr-498	6	67	according	accord	VERB
ftr-498	6	68	to	to	ADP
ftr-498	6	69	the	the	DET
ftr-498	6	70	same	same	ADJ
ftr-498	6	71	schedule	schedule	NOUN
ftr-498	6	72	or	or	CCONJ
ftr-498	6	73	exempted	exempt	VERB
ftr-498	6	74	from	from	ADP
ftr-498	6	75	tax	tax	NOUN
ftr-498	6	76	-	-	PUNCT
ftr-498	6	77	and	and	CCONJ
ftr-498	6	78	to	to	PART
ftr-498	6	79	resolve	resolve	VERB
ftr-498	6	80	the	the	DET
ftr-498	6	81	thousands	thousand	NOUN
ftr-498	6	82	of	of	ADP
ftr-498	6	83	refund	refund	NOUN
ftr-498	6	84	claims	claim	NOUN
ftr-498	6	85	by	by	ADP
ftr-498	6	86	federal	federal	ADJ
ftr-498	6	87	pensioners	pensioner	NOUN
ftr-498	6	88	that	that	PRON
ftr-498	6	89	had	have	AUX
ftr-498	6	90	been	be	AUX
ftr-498	6	91	or	or	CCONJ
ftr-498	6	92	might	might	AUX
ftr-498	6	93	be	be	AUX
ftr-498	6	94	filed.3	filed.3	PROPN
ftr-498	6	95	davis	davis	PROPN
ftr-498	6	96	provoked	provoke	VERB
ftr-498	6	97	a	a	DET
ftr-498	6	98	whirlwind	whirlwind	NOUN
ftr-498	6	99	of	of	ADP
ftr-498	6	100	activity	activity	NOUN
ftr-498	6	101	in	in	ADP
ftr-498	6	102	state	state	NOUN
ftr-498	6	103	courts	court	NOUN
ftr-498	6	104	and	and	CCONJ
ftr-498	6	105	legislatures	legislature	NOUN
ftr-498	6	106	across	across	ADP
ftr-498	6	107	the	the	DET
ftr-498	6	108	country	country	NOUN
ftr-498	6	109	,	,	PUNCT
ftr-498	6	110	because	because	SCONJ
ftr-498	6	111	two	two	NUM
ftr-498	6	112	dozen	dozen	NOUN
ftr-498	6	113	states	state	NOUN
ftr-498	6	114	taxed	tax	VERB
ftr-498	6	115	state	state	NOUN
ftr-498	6	116	retirement	retirement	NOUN
ftr-498	6	117	income	income	NOUN
ftr-498	6	118	more	more	ADV
ftr-498	6	119	lightly	lightly	ADV
ftr-498	6	120	than	than	ADP
ftr-498	6	121	federal	federal	ADJ
ftr-498	6	122	pensions	pension	NOUN
ftr-498	6	123	,	,	PUNCT
ftr-498	6	124	contrary	contrary	ADV
ftr-498	6	125	to	to	ADP
ftr-498	6	126	the	the	DET
ftr-498	6	127	supreme	supreme	PROPN
ftr-498	6	128	court	court	PROPN
ftr-498	6	129	's	's	PART
ftr-498	6	130	understanding	understanding	NOUN
ftr-498	6	131	of	of	ADP
ftr-498	6	132	the	the	DET
ftr-498	6	133	doctrine	doctrine	NOUN
ftr-498	6	134	of	of	ADP
ftr-498	6	135	intergovernmental	intergovernmental	ADJ
ftr-498	6	136	tax	tax	NOUN
ftr-498	6	137	immunity.4	immunity.4	PROPN
ftr-498	6	138	davis	davis	PROPN
ftr-498	6	139	left	leave	VERB
ftr-498	6	140	no	no	DET
ftr-498	6	141	doubt	doubt	NOUN
ftr-498	6	142	that	that	SCONJ
ftr-498	6	143	states	state	NOUN
ftr-498	6	144	must	must	AUX
ftr-498	6	145	equalize	equalize	VERB
ftr-498	6	146	the	the	DET
ftr-498	6	147	taxation	taxation	NOUN
ftr-498	6	148	of	of	ADP
ftr-498	6	149	federal	federal	ADJ
ftr-498	6	150	and	and	CCONJ
ftr-498	6	151	state	state	NOUN
ftr-498	6	152	retirees	retiree	NOUN
ftr-498	6	153	following	follow	VERB
ftr-498	6	154	the	the	DET
ftr-498	6	155	issuance	issuance	NOUN
ftr-498	6	156	of	of	ADP
ftr-498	6	157	the	the	DET
ftr-498	6	158	court	court	NOUN
ftr-498	6	159	's	's	PART
ftr-498	6	160	opinion	opinion	NOUN
ftr-498	6	161	.	.	PUNCT
ftr-498	7	1	but	but	CCONJ
ftr-498	7	2	the	the	DET
ftr-498	7	3	court	court	NOUN
ftr-498	7	4	's	's	PART
ftr-498	7	5	bare	bare	ADJ
ftr-498	7	6	mention	mention	NOUN
ftr-498	7	7	of	of	ADP
ftr-498	7	8	michigan	michigan	PROPN
ftr-498	7	9	's	's	PART
ftr-498	7	10	concession	concession	NOUN
ftr-498	7	11	to	to	PART
ftr-498	7	12	refund	refund	VERB
ftr-498	7	13	davis	davis	PROPN
ftr-498	7	14	's	's	PART
ftr-498	7	15	taxes	taxis	NOUN
ftr-498	7	16	failed	fail	VERB
ftr-498	7	17	to	to	PART
ftr-498	7	18	answer	answer	VERB
ftr-498	7	19	clearly	clearly	ADV
ftr-498	7	20	the	the	DET
ftr-498	7	21	question	question	NOUN
ftr-498	7	22	of	of	ADP
ftr-498	7	23	whether	whether	SCONJ
ftr-498	7	24	states	state	NOUN
ftr-498	7	25	owed	owe	VERB
ftr-498	7	26	some	some	DET
ftr-498	7	27	form	form	NOUN
ftr-498	7	28	of	of	ADP
ftr-498	7	29	retroactive	retroactive	ADJ
ftr-498	7	30	relief	relief	NOUN
ftr-498	7	31	to	to	ADP
ftr-498	7	32	all	all	DET
ftr-498	7	33	similarly	similarly	ADV
ftr-498	7	34	situated	situate	VERB
ftr-498	7	35	federal	federal	ADJ
ftr-498	7	36	retirees	retiree	NOUN
ftr-498	7	37	who	who	PRON
ftr-498	7	38	had	have	AUX
ftr-498	7	39	paid	pay	VERB
ftr-498	7	40	higher	high	ADJ
ftr-498	7	41	taxes	taxis	NOUN
ftr-498	7	42	than	than	SCONJ
ftr-498	7	43	had	have	VERB
ftr-498	7	44	state	state	NOUN
ftr-498	7	45	pensioners	pensioner	NOUN
ftr-498	7	46	.	.	PUNCT
ftr-498	8	1	not	not	PART
ftr-498	8	2	surprisingly	surprisingly	ADV
ftr-498	8	3	,	,	PUNCT
ftr-498	8	4	in	in	ADP
ftr-498	8	5	view	view	NOUN
ftr-498	8	6	of	of	ADP
ftr-498	8	7	the	the	DET
ftr-498	8	8	number	number	NOUN
ftr-498	8	9	of	of	ADP
ftr-498	8	10	courts	court	NOUN
ftr-498	8	11	that	that	PRON
ftr-498	8	12	issued	issue	VERB
ftr-498	8	13	rulings	ruling	NOUN
ftr-498	8	14	,	,	PUNCT
ftr-498	8	15	the	the	DET
ftr-498	8	16	enormous	enormous	ADJ
ftr-498	8	17	sums	sum	NOUN
ftr-498	8	18	at	at	ADP
ftr-498	8	19	stake,5	stake,5	NOUN
ftr-498	8	20	and	and	CCONJ
ftr-498	8	21	the	the	DET
ftr-498	8	22	confusion	confusion	NOUN
ftr-498	8	23	swirling	swirl	VERB
ftr-498	8	24	around	around	ADP
ftr-498	8	25	the	the	DET
ftr-498	8	26	supreme	supreme	PROPN
ftr-498	8	27	court	court	PROPN
ftr-498	8	28	's	's	PART
ftr-498	8	29	recent	recent	ADJ
ftr-498	8	30	retroactivity	retroactivity	NOUN
ftr-498	8	31	rulings	ruling	NOUN
ftr-498	8	32	,	,	PUNCT
ftr-498	8	33	state	state	NOUN
ftr-498	8	34	courts	court	NOUN
ftr-498	8	35	disagreed	disagree	VERB
ftr-498	8	36	over	over	ADP
ftr-498	8	37	whether	whether	SCONJ
ftr-498	8	38	the	the	DET
ftr-498	8	39	fourteenth	fourteenth	PROPN
ftr-498	8	40	amendment	amendment	PROPN
ftr-498	8	41	's	's	PART
ftr-498	8	42	due	due	ADJ
ftr-498	8	43	process	process	NOUN
ftr-498	8	44	clause	clause	NOUN
ftr-498	8	45	mandates	mandate	VERB
ftr-498	8	46	a	a	DET
ftr-498	8	47	remedy	remedy	NOUN
ftr-498	8	48	for	for	ADP
ftr-498	8	49	past	past	ADJ
ftr-498	8	50	wrongs	wrong	NOUN
ftr-498	8	51	.	.	PUNCT
ftr-498	9	1	many	many	ADJ
ftr-498	9	2	,	,	PUNCT
ftr-498	9	3	including	include	VERB
ftr-498	9	4	virginia	virginia	PROPN
ftr-498	9	5	's	's	PART
ftr-498	9	6	supreme	supreme	PROPN
ftr-498	9	7	court	court	PROPN
ftr-498	9	8	,	,	PUNCT
ftr-498	9	9	concluded	conclude	VERB
ftr-498	9	10	that	that	SCONJ
ftr-498	9	11	1	1	X
ftr-498	9	12	.	.	X
ftr-498	9	13	489	489	NUM
ftr-498	9	14	u.s	u.s	PROPN
ftr-498	9	15	.	.	PROPN
ftr-498	9	16	803	803	NUM
ftr-498	9	17	(	(	PUNCT
ftr-498	9	18	1989	1989	NUM
ftr-498	9	19	)	)	PUNCT
ftr-498	9	20	.	.	PUNCT
ftr-498	10	1	2	2	X
ftr-498	10	2	.	.	X
ftr-498	10	3	i	i	PRON
ftr-498	10	4	d.	d.	PROPN
ftr-498	10	5	at	at	ADP
ftr-498	10	6	817	817	NUM
ftr-498	10	7	.	.	PUNCT
ftr-498	11	1	3	3	X
ftr-498	11	2	.	.	X
ftr-498	12	1	i	i	PRON
ftr-498	12	2	d.	d.	PROPN
ftr-498	12	3	at	at	ADP
ftr-498	12	4	817	817	NUM
ftr-498	12	5	-	-	SYM
ftr-498	12	6	18	18	NUM
ftr-498	12	7	.	.	PUNCT
ftr-498	13	1	the	the	DET
ftr-498	13	2	court	court	NOUN
ftr-498	13	3	has	have	AUX
ftr-498	13	4	since	since	ADV
ftr-498	13	5	declared	declare	VERB
ftr-498	13	6	that	that	SCONJ
ftr-498	13	7	its	its	PRON
ftr-498	13	8	reasoning	reasoning	NOUN
ftr-498	13	9	also	also	ADV
ftr-498	13	10	applies	apply	VERB
ftr-498	13	11	to	to	ADP
ftr-498	13	12	retirement	retirement	NOUN
ftr-498	13	13	benefits	benefit	NOUN
ftr-498	13	14	paid	pay	VERB
ftr-498	13	15	by	by	ADP
ftr-498	13	16	the	the	DET
ftr-498	13	17	federal	federal	ADJ
ftr-498	13	18	government	government	NOUN
ftr-498	13	19	to	to	ADP
ftr-498	13	20	former	former	ADJ
ftr-498	13	21	military	military	ADJ
ftr-498	13	22	personnel	personnel	NOUN
ftr-498	13	23	,	,	PUNCT
ftr-498	13	24	not	not	PART
ftr-498	13	25	only	only	ADV
ftr-498	13	26	to	to	ADP
ftr-498	13	27	former	former	ADJ
ftr-498	13	28	civil	civil	ADJ
ftr-498	13	29	servants	servant	NOUN
ftr-498	13	30	like	like	ADP
ftr-498	13	31	davis	davis	PROPN
ftr-498	13	32	.	.	PUNCT
ftr-498	14	1	see	see	VERB
ftr-498	14	2	barker	barker	PROPN
ftr-498	14	3	v.	v.	PROPN
ftr-498	14	4	kansas	kansas	PROPN
ftr-498	14	5	,	,	PUNCT
ftr-498	14	6	112	112	NUM
ftr-498	14	7	s.	s.	PROPN
ftr-498	14	8	ct	ct	PROPN
ftr-498	14	9	.	.	PROPN
ftr-498	15	1	1619	1619	NUM
ftr-498	15	2	(	(	PUNCT
ftr-498	15	3	1992	1992	NUM
ftr-498	15	4	)	)	PUNCT
ftr-498	15	5	.	.	PUNCT
ftr-498	16	1	4	4	X
ftr-498	16	2	.	.	X
ftr-498	16	3	a	a	DET
ftr-498	16	4	list	list	NOUN
ftr-498	16	5	of	of	ADP
ftr-498	16	6	those	those	DET
ftr-498	16	7	states	state	NOUN
ftr-498	16	8	may	may	AUX
ftr-498	16	9	be	be	AUX
ftr-498	16	10	found	find	VERB
ftr-498	16	11	in	in	ADP
ftr-498	16	12	harper	harper	PROPN
ftr-498	16	13	v.	v.	PROPN
ftr-498	16	14	virginia	virginia	PROPN
ftr-498	16	15	dep't	dep't	NOUN
ftr-498	16	16	of	of	ADP
ftr-498	16	17	taxation	taxation	NOUN
ftr-498	16	18	,	,	PUNCT
ftr-498	16	19	401	401	NUM
ftr-498	16	20	s.e.2d	s.e.2d	PROPN
ftr-498	16	21	868	868	NUM
ftr-498	16	22	,	,	PUNCT
ftr-498	16	23	871	871	NUM
ftr-498	16	24	n.2	n.2	SYM
ftr-498	16	25	(	(	PUNCT
ftr-498	16	26	va	va	NOUN
ftr-498	16	27	.	.	PUNCT
ftr-498	16	28	)	)	PUNCT
ftr-498	16	29	,	,	PUNCT
ftr-498	16	30	vacated	vacate	VERB
ftr-498	16	31	and	and	CCONJ
ftr-498	16	32	remanded	remand	VERB
ftr-498	16	33	,	,	PUNCT
ftr-498	16	34	111	111	NUM
ftr-498	16	35	s.	s.	PROPN
ftr-498	16	36	ct	ct	PROPN
ftr-498	16	37	.	.	PROPN
ftr-498	16	38	2883	2883	NUM
ftr-498	16	39	,	,	PUNCT
ftr-498	16	40	affd	affd	PROPN
ftr-498	16	41	,	,	PUNCT
ftr-498	16	42	410	410	NUM
ftr-498	16	43	s.e.2d	s.e.2d	NOUN
ftr-498	16	44	629	629	NUM
ftr-498	16	45	(	(	PUNCT
ftr-498	16	46	va	va	NOUN
ftr-498	16	47	.	.	NOUN
ftr-498	16	48	1991	1991	NUM
ftr-498	16	49	)	)	PUNCT
ftr-498	16	50	,	,	PUNCT
ftr-498	16	51	rev'd	rev'd	VERB
ftr-498	16	52	and	and	CCONJ
ftr-498	16	53	remanded	remand	VERB
ftr-498	16	54	,	,	PUNCT
ftr-498	16	55	113	113	NUM
ftr-498	16	56	s.	s.	PROPN
ftr-498	16	57	ct	ct	PROPN
ftr-498	16	58	.	.	PROPN
ftr-498	16	59	2510	2510	NUM
ftr-498	16	60	(	(	PUNCT
ftr-498	16	61	1993	1993	NUM
ftr-498	16	62	)	)	PUNCT
ftr-498	16	63	.	.	PUNCT
ftr-498	17	1	see	see	VERB
ftr-498	17	2	also	also	ADV
ftr-498	17	3	davis	davis	PROPN
ftr-498	17	4	v.	v.	PROPN
ftr-498	17	5	michigan	michigan	PROPN
ftr-498	17	6	department	department	PROPN
ftr-498	17	7	of	of	ADP
ftr-498	17	8	treasury	treasury	PROPN
ftr-498	17	9	:	:	PUNCT
ftr-498	17	10	a	a	DET
ftr-498	17	11	review	review	NOUN
ftr-498	17	12	of	of	ADP
ftr-498	17	13	the	the	DET
ftr-498	17	14	subsequential	subsequential	ADJ
ftr-498	17	15	litigation	litigation	NOUN
ftr-498	17	16	,	,	PUNCT
ftr-498	17	17	lexis	lexis	NOUN
ftr-498	17	18	,	,	PUNCT
ftr-498	17	19	fedtax	fedtax	NOUN
ftr-498	17	20	library	library	NOUN
ftr-498	17	21	,	,	PUNCT
ftr-498	17	22	stn	stn	PROPN
ftr-498	17	23	file	file	NOUN
ftr-498	17	24	,	,	PUNCT
ftr-498	17	25	elec	elec	PROPN
ftr-498	17	26	.	.	PUNCT
ftr-498	18	1	cit	cit	PROPN
ftr-498	18	2	.	.	PROPN
ftr-498	18	3	92	92	NUM
ftr-498	18	4	stn	stn	PROPN
ftr-498	18	5	121	121	NUM
ftr-498	18	6	-	-	SYM
ftr-498	18	7	23	23	NUM
ftr-498	18	8	;	;	PUNCT
ftr-498	18	9	jasper	jasper	PROPN
ftr-498	18	10	l.	l.	PROPN
ftr-498	18	11	cummings	cummings	PROPN
ftr-498	18	12	,	,	PUNCT
ftr-498	18	13	jr	jr	PROPN
ftr-498	18	14	.	.	PROPN
ftr-498	18	15	,	,	PUNCT
ftr-498	18	16	et	et	PROPN
ftr-498	18	17	al	al	PROPN
ftr-498	18	18	.	.	PROPN
ftr-498	18	19	,	,	PUNCT
ftr-498	18	20	status	status	NOUN
ftr-498	18	21	of	of	ADP
ftr-498	18	22	davis	davis	PROPN
ftr-498	18	23	-	-	PUNCT
ftr-498	18	24	type	type	NOUN
ftr-498	18	25	state	state	NOUN
ftr-498	18	26	court	court	NOUN
ftr-498	18	27	litigation	litigation	NOUN
ftr-498	18	28	,	,	PUNCT
ftr-498	18	29	special	special	ADJ
ftr-498	18	30	report	report	NOUN
ftr-498	18	31	,	,	PUNCT
ftr-498	18	32	51	51	NUM
ftr-498	18	33	tax	tax	NOUN
ftr-498	18	34	notes	note	NOUN
ftr-498	18	35	631	631	NUM
ftr-498	18	36	(	(	PUNCT
ftr-498	18	37	may	may	PROPN
ftr-498	18	38	6	6	NUM
ftr-498	18	39	,	,	PUNCT
ftr-498	18	40	1991	1991	NUM
ftr-498	18	41	)	)	PUNCT
ftr-498	18	42	.	.	PUNCT
ftr-498	19	1	5	5	X
ftr-498	19	2	.	.	X
ftr-498	19	3	by	by	ADP
ftr-498	19	4	one	one	NUM
ftr-498	19	5	estimate	estimate	NOUN
ftr-498	19	6	,	,	PUNCT
ftr-498	19	7	the	the	DET
ftr-498	19	8	aggregate	aggregate	ADJ
ftr-498	19	9	cost	cost	NOUN
ftr-498	19	10	of	of	ADP
ftr-498	19	11	refunding	refund	VERB
ftr-498	19	12	the	the	DET
ftr-498	19	13	unconstitutionally	unconstitutionally	ADV
ftr-498	19	14	excessive	excessive	ADJ
ftr-498	19	15	portion	portion	NOUN
ftr-498	19	16	of	of	ADP
ftr-498	19	17	state	state	NOUN
ftr-498	19	18	income	income	NOUN
ftr-498	19	19	taxes	taxis	NOUN
ftr-498	19	20	on	on	ADP
ftr-498	19	21	federal	federal	ADJ
ftr-498	19	22	pensions	pension	NOUN
ftr-498	19	23	for	for	ADP
ftr-498	19	24	all	all	DET
ftr-498	19	25	open	open	ADJ
ftr-498	19	26	tax	tax	NOUN
ftr-498	19	27	years	year	NOUN
ftr-498	19	28	exceeds	exceed	VERB
ftr-498	19	29	$	$	SYM
ftr-498	19	30	2	2	NUM
ftr-498	19	31	billion	billion	NUM
ftr-498	19	32	.	.	PUNCT
ftr-498	20	1	see	see	VERB
ftr-498	20	2	ian	ian	PROPN
ftr-498	20	3	k.	k.	PROPN
ftr-498	20	4	louden	louden	PROPN
ftr-498	20	5	,	,	PUNCT
ftr-498	20	6	high	high	ADJ
ftr-498	20	7	court	court	NOUN
ftr-498	20	8	remands	remand	VERB
ftr-498	20	9	federal	federal	PROPN
ftr-498	20	10	retiree	retiree	PROPN
ftr-498	20	11	benefits	benefit	NOUN
ftr-498	20	12	cases	case	NOUN
ftr-498	20	13	;	;	PUNCT
ftr-498	20	14	lets	lets	AUX
ftr-498	20	15	stand	stand	VERB
ftr-498	20	16	charitable	charitable	ADJ
ftr-498	20	17	organization	organization	NOUN
ftr-498	20	18	gambling	gambling	NOUN
ftr-498	20	19	case	case	NOUN
ftr-498	20	20	,	,	PUNCT
ftr-498	20	21	lexis	lexis	NOUN
ftr-498	20	22	,	,	PUNCT
ftr-498	20	23	fedtax	fedtax	NOUN
ftr-498	20	24	library	library	NOUN
ftr-498	20	25	,	,	PUNCT
ftr-498	20	26	stn	stn	PROPN
ftr-498	20	27	file	file	NOUN
ftr-498	20	28	,	,	PUNCT
ftr-498	20	29	elec	elec	PROPN
ftr-498	20	30	.	.	PUNCT
ftr-498	21	1	cit	cit	PROPN
ftr-498	21	2	.	.	PROPN
ftr-498	21	3	91	91	NUM
ftr-498	21	4	stn	stn	PROPN
ftr-498	21	5	133	133	NUM
ftr-498	21	6	-	-	SYM
ftr-498	21	7	17	17	NUM
ftr-498	21	8	.	.	PUNCT
ftr-498	22	1	this	this	DET
ftr-498	22	2	estimate	estimate	NOUN
ftr-498	22	3	preceded	precede	VERB
ftr-498	22	4	the	the	DET
ftr-498	22	5	court	court	NOUN
ftr-498	22	6	's	's	PART
ftr-498	22	7	decision	decision	NOUN
ftr-498	22	8	in	in	ADP
ftr-498	22	9	barker	barker	PROPN
ftr-498	22	10	,	,	PUNCT
ftr-498	22	11	which	which	PRON
ftr-498	22	12	greatly	greatly	ADV
ftr-498	22	13	exacerbates	exacerbate	VERB
ftr-498	22	14	states	state	NOUN
ftr-498	22	15	'	'	PART
ftr-498	22	16	fiscal	fiscal	ADJ
ftr-498	22	17	difficulties	difficulty	NOUN
ftr-498	22	18	.	.	PUNCT
ftr-498	23	1	virginia	virginia	PROPN
ftr-498	23	2	alleged	allege	VERB
ftr-498	23	3	that	that	SCONJ
ftr-498	23	4	its	its	PRON
ftr-498	23	5	refund	refund	NOUN
ftr-498	23	6	liability	liability	NOUN
ftr-498	23	7	alone	alone	ADV
ftr-498	23	8	would	would	AUX
ftr-498	23	9	amount	amount	VERB
ftr-498	23	10	to	to	ADP
ftr-498	23	11	approximately	approximately	ADV
ftr-498	23	12	$	$	SYM
ftr-498	23	13	440	440	NUM
ftr-498	23	14	million	million	NUM
ftr-498	23	15	.	.	PUNCT
ftr-498	24	1	see	see	VERB
ftr-498	24	2	harper	harper	NOUN
ftr-498	24	3	,	,	PUNCT
ftr-498	24	4	401	401	NUM
ftr-498	24	5	s.e.2d	s.e.2d	NOUN
ftr-498	24	6	at	at	ADP
ftr-498	24	7	873	873	NUM
ftr-498	24	8	.	.	PUNCT
ftr-498	25	1	[	[	X
ftr-498	25	2	vol	vol	NOUN
ftr-498	25	3	.	.	PUNCT
ftr-498	25	4	1:8	1:8	NUM
ftr-498	25	5	harper	harper	NOUN
ftr-498	25	6	and	and	CCONJ
ftr-498	25	7	its	its	PRON
ftr-498	25	8	aftemiath	aftemiath	NOUN
ftr-498	25	9	davis	davis	PROPN
ftr-498	25	10	established	establish	VERB
ftr-498	25	11	a	a	DET
ftr-498	25	12	requirement	requirement	NOUN
ftr-498	25	13	of	of	ADP
ftr-498	25	14	equal	equal	ADJ
ftr-498	25	15	treatment	treatment	NOUN
ftr-498	25	16	solely	solely	ADV
ftr-498	25	17	for	for	ADP
ftr-498	25	18	the	the	DET
ftr-498	25	19	future.6	future.6	PROPN
ftr-498	25	20	accordingly	accordingly	ADV
ftr-498	25	21	,	,	PUNCT
ftr-498	25	22	they	they	PRON
ftr-498	25	23	refused	refuse	VERB
ftr-498	25	24	to	to	PART
ftr-498	25	25	order	order	VERB
ftr-498	25	26	refunds	refund	NOUN
ftr-498	25	27	to	to	ADP
ftr-498	25	28	federal	federal	ADJ
ftr-498	25	29	retirees	retiree	NOUN
ftr-498	25	30	or	or	CCONJ
ftr-498	25	31	to	to	PART
ftr-498	25	32	impose	impose	VERB
ftr-498	25	33	a	a	DET
ftr-498	25	34	retroactive	retroactive	ADJ
ftr-498	25	35	tax	tax	NOUN
ftr-498	25	36	on	on	ADP
ftr-498	25	37	state	state	NOUN
ftr-498	25	38	pensions	pension	NOUN
ftr-498	25	39	to	to	PART
ftr-498	25	40	secure	secure	VERB
ftr-498	25	41	equality	equality	NOUN
ftr-498	25	42	after	after	ADP
ftr-498	25	43	the	the	DET
ftr-498	25	44	fact	fact	NOUN
ftr-498	25	45	.	.	PUNCT
ftr-498	26	1	in	in	ADP
ftr-498	26	2	harper	harper	PROPN
ftr-498	26	3	v.	v.	PROPN
ftr-498	26	4	virginia	virginia	PROPN
ftr-498	26	5	department	department	PROPN
ftr-498	26	6	of	of	ADP
ftr-498	26	7	taxation,7	taxation,7	NOUN
ftr-498	26	8	decided	decide	VERB
ftr-498	26	9	june	june	PROPN
ftr-498	26	10	18	18	NUM
ftr-498	26	11	,	,	PUNCT
ftr-498	26	12	1993	1993	NUM
ftr-498	26	13	,	,	PUNCT
ftr-498	26	14	the	the	DET
ftr-498	26	15	supreme	supreme	PROPN
ftr-498	26	16	court	court	PROPN
ftr-498	26	17	reduced	reduce	VERB
ftr-498	26	18	,	,	PUNCT
ftr-498	26	19	but	but	CCONJ
ftr-498	26	20	by	by	ADP
ftr-498	26	21	no	no	DET
ftr-498	26	22	means	mean	NOUN
ftr-498	26	23	eliminated	eliminate	VERB
ftr-498	26	24	,	,	PUNCT
ftr-498	26	25	the	the	DET
ftr-498	26	26	considerable	considerable	ADJ
ftr-498	26	27	uncertainty	uncertainty	NOUN
ftr-498	26	28	over	over	ADP
ftr-498	26	29	davis	davis	PROPN
ftr-498	26	30	's	's	PART
ftr-498	26	31	retroactive	retroactive	ADJ
ftr-498	26	32	impact	impact	NOUN
ftr-498	26	33	.	.	PUNCT
ftr-498	27	1	five	five	NUM
ftr-498	27	2	justices	justice	NOUN
ftr-498	27	3	held	hold	VERB
ftr-498	27	4	that	that	SCONJ
ftr-498	27	5	,	,	PUNCT
ftr-498	27	6	because	because	SCONJ
ftr-498	27	7	the	the	DET
ftr-498	27	8	court	court	NOUN
ftr-498	27	9	applied	apply	VERB
ftr-498	27	10	its	its	PRON
ftr-498	27	11	ruling	ruling	NOUN
ftr-498	27	12	retroactively	retroactively	ADV
ftr-498	27	13	to	to	ADP
ftr-498	27	14	davis	davis	PROPN
ftr-498	27	15	himself	himself	PRON
ftr-498	27	16	in	in	ADP
ftr-498	27	17	sanctioning	sanction	VERB
ftr-498	27	18	the	the	DET
ftr-498	27	19	refund	refund	NOUN
ftr-498	27	20	michigan	michigan	PROPN
ftr-498	27	21	offered	offer	VERB
ftr-498	27	22	to	to	PART
ftr-498	27	23	make	make	VERB
ftr-498	27	24	,	,	PUNCT
ftr-498	27	25	all	all	DET
ftr-498	27	26	state	state	NOUN
ftr-498	27	27	courts	court	NOUN
ftr-498	27	28	must	must	AUX
ftr-498	27	29	apply	apply	VERB
ftr-498	27	30	davis	davis	PROPN
ftr-498	27	31	retroactively	retroactively	ADV
ftr-498	27	32	and	and	CCONJ
ftr-498	27	33	offer	offer	VERB
ftr-498	27	34	relief	relief	NOUN
ftr-498	27	35	consistent	consistent	ADJ
ftr-498	27	36	with	with	ADP
ftr-498	27	37	the	the	DET
ftr-498	27	38	court	court	NOUN
ftr-498	27	39	's	's	PART
ftr-498	27	40	earlier	early	ADJ
ftr-498	27	41	account	account	NOUN
ftr-498	27	42	of	of	ADP
ftr-498	27	43	due	due	ADJ
ftr-498	27	44	process	process	NOUN
ftr-498	27	45	in	in	ADP
ftr-498	27	46	mckesson	mckesson	PROPN
ftr-498	27	47	corp	corp	PROPN
ftr-498	27	48	.	.	PROPN
ftr-498	28	1	v.	v.	ADP
ftr-498	28	2	division	division	NOUN
ftr-498	28	3	of	of	ADP
ftr-498	28	4	alcoholic	alcoholic	ADJ
ftr-498	28	5	beverages	beverage	NOUN
ftr-498	28	6	.	.	PUNCT
ftr-498	29	1	"	"	PUNCT
ftr-498	30	1	two	two	NUM
ftr-498	30	2	justices	justice	NOUN
ftr-498	30	3	concurred	concur	VERB
ftr-498	30	4	in	in	ADP
ftr-498	30	5	the	the	DET
ftr-498	30	6	judgment	judgment	NOUN
ftr-498	30	7	,	,	PUNCT
ftr-498	30	8	not	not	PART
ftr-498	30	9	because	because	SCONJ
ftr-498	30	10	they	they	PRON
ftr-498	30	11	considered	consider	VERB
ftr-498	30	12	the	the	DET
ftr-498	30	13	court	court	NOUN
ftr-498	30	14	bound	bind	VERB
ftr-498	30	15	by	by	ADP
ftr-498	30	16	the	the	DET
ftr-498	30	17	perfunctory	perfunctory	ADJ
ftr-498	30	18	application	application	NOUN
ftr-498	30	19	of	of	ADP
ftr-498	30	20	its	its	PRON
ftr-498	30	21	holding	holding	NOUN
ftr-498	30	22	to	to	ADP
ftr-498	30	23	the	the	DET
ftr-498	30	24	parties	party	NOUN
ftr-498	30	25	before	before	ADP
ftr-498	30	26	it	it	PRON
ftr-498	30	27	in	in	ADP
ftr-498	30	28	acknowledging	acknowledge	VERB
ftr-498	30	29	michigan	michigan	PROPN
ftr-498	30	30	's	's	PART
ftr-498	30	31	concession	concession	NOUN
ftr-498	30	32	to	to	PART
ftr-498	30	33	refund	refund	VERB
ftr-498	30	34	davis	davis	PROPN
ftr-498	30	35	's	's	PART
ftr-498	30	36	taxes	taxis	NOUN
ftr-498	30	37	,	,	PUNCT
ftr-498	30	38	but	but	CCONJ
ftr-498	30	39	because	because	SCONJ
ftr-498	30	40	they	they	PRON
ftr-498	30	41	adjudged	adjudge	VERB
ftr-498	30	42	the	the	DET
ftr-498	30	43	court	court	NOUN
ftr-498	30	44	's	's	PART
ftr-498	30	45	interpretation	interpretation	NOUN
ftr-498	30	46	of	of	ADP
ftr-498	30	47	the	the	DET
ftr-498	30	48	intergovernmental	intergovernmental	ADJ
ftr-498	30	49	tax	tax	NOUN
ftr-498	30	50	immunity	immunity	NOUN
ftr-498	30	51	doctrine	doctrine	NOUN
ftr-498	30	52	in	in	ADP
ftr-498	30	53	davis	davis	PROPN
ftr-498	30	54	insufficiently	insufficiently	ADV
ftr-498	30	55	novel	novel	ADJ
ftr-498	30	56	to	to	PART
ftr-498	30	57	warrant	warrant	VERB
ftr-498	30	58	purely	purely	ADV
ftr-498	30	59	prospective	prospective	ADJ
ftr-498	30	60	application	application	NOUN
ftr-498	30	61	.	.	PUNCT
ftr-498	31	1	9	9	NUM
ftr-498	31	2	finally	finally	ADV
ftr-498	31	3	,	,	PUNCT
ftr-498	31	4	two	two	NUM
ftr-498	31	5	justices	justice	NOUN
ftr-498	31	6	dissented	dissent	VERB
ftr-498	31	7	,	,	PUNCT
ftr-498	31	8	arguing	argue	VERB
ftr-498	31	9	that	that	SCONJ
ftr-498	31	10	davis	davis	PROPN
ftr-498	31	11	was	be	AUX
ftr-498	31	12	so	so	ADV
ftr-498	31	13	surprising	surprising	ADJ
ftr-498	31	14	a	a	DET
ftr-498	31	15	decision	decision	NOUN
ftr-498	31	16	and	and	CCONJ
ftr-498	31	17	the	the	DET
ftr-498	31	18	burden	burden	NOUN
ftr-498	31	19	on	on	ADP
ftr-498	31	20	the	the	DET
ftr-498	31	21	states	state	NOUN
ftr-498	31	22	of	of	ADP
ftr-498	31	23	affording	afford	VERB
ftr-498	31	24	retroactive	retroactive	ADJ
ftr-498	31	25	relief	relief	NOUN
ftr-498	31	26	so	so	ADV
ftr-498	31	27	onerous	onerous	ADJ
ftr-498	31	28	that	that	SCONJ
ftr-498	31	29	retroactive	retroactive	ADJ
ftr-498	31	30	application	application	NOUN
ftr-498	31	31	could	could	AUX
ftr-498	31	32	not	not	PART
ftr-498	31	33	be	be	AUX
ftr-498	31	34	justified	justify	VERB
ftr-498	31	35	.	.	PUNCT
ftr-498	32	1	"0	"0	VERB
ftr-498	32	2	this	this	DET
ftr-498	32	3	article	article	NOUN
ftr-498	32	4	describes	describe	VERB
ftr-498	32	5	and	and	CCONJ
ftr-498	32	6	assesses	assess	VERB
ftr-498	32	7	the	the	DET
ftr-498	32	8	court	court	NOUN
ftr-498	32	9	's	's	PART
ftr-498	32	10	reasoning	reasoning	NOUN
ftr-498	32	11	in	in	ADP
ftr-498	32	12	harper	harper	NOUN
ftr-498	32	13	and	and	CCONJ
ftr-498	32	14	examines	examine	VERB
ftr-498	32	15	the	the	DET
ftr-498	32	16	decision	decision	NOUN
ftr-498	32	17	's	's	PART
ftr-498	32	18	likely	likely	ADJ
ftr-498	32	19	ramifications	ramification	NOUN
ftr-498	32	20	.	.	PUNCT
ftr-498	33	1	although	although	SCONJ
ftr-498	33	2	the	the	DET
ftr-498	33	3	court	court	NOUN
ftr-498	33	4	's	's	PART
ftr-498	33	5	holding	holding	NOUN
ftr-498	33	6	might	might	AUX
ftr-498	33	7	well	well	ADV
ftr-498	33	8	be	be	AUX
ftr-498	33	9	correct	correct	ADJ
ftr-498	33	10	,	,	PUNCT
ftr-498	33	11	its	its	PRON
ftr-498	33	12	explanation	explanation	NOUN
ftr-498	33	13	of	of	ADP
ftr-498	33	14	that	that	DET
ftr-498	33	15	result	result	NOUN
ftr-498	33	16	is	be	AUX
ftr-498	33	17	unconvincing	unconvincing	ADJ
ftr-498	33	18	.	.	PUNCT
ftr-498	34	1	justice	justice	PROPN
ftr-498	34	2	thomas	thomas	PROPN
ftr-498	34	3	's	's	PART
ftr-498	34	4	majority	majority	NOUN
ftr-498	34	5	opinion	opinion	NOUN
ftr-498	34	6	is	be	AUX
ftr-498	34	7	also	also	ADV
ftr-498	34	8	disappointing	disappointing	ADJ
ftr-498	34	9	,	,	PUNCT
ftr-498	34	10	because	because	SCONJ
ftr-498	34	11	it	it	PRON
ftr-498	34	12	leaves	leave	VERB
ftr-498	34	13	for	for	ADP
ftr-498	34	14	another	another	DET
ftr-498	34	15	day	day	NOUN
ftr-498	34	16	-	-	PUNCT
ftr-498	34	17	at	at	ADP
ftr-498	34	18	what	what	PRON
ftr-498	34	19	will	will	AUX
ftr-498	34	20	predictably	predictably	ADV
ftr-498	34	21	be	be	AUX
ftr-498	34	22	a	a	DET
ftr-498	34	23	significant	significant	ADJ
ftr-498	34	24	cost	cost	NOUN
ftr-498	34	25	for	for	ADP
ftr-498	34	26	states	state	NOUN
ftr-498	34	27	and	and	CCONJ
ftr-498	34	28	private	private	ADJ
ftr-498	34	29	litigants	litigant	NOUN
ftr-498	34	30	-	-	PUNCT
ftr-498	34	31	the	the	DET
ftr-498	34	32	looming	loom	VERB
ftr-498	34	33	question	question	NOUN
ftr-498	34	34	of	of	ADP
ftr-498	34	35	what	what	PRON
ftr-498	34	36	principles	principle	NOUN
ftr-498	34	37	should	should	AUX
ftr-498	34	38	steer	steer	VERB
ftr-498	34	39	courts	court	NOUN
ftr-498	34	40	in	in	ADP
ftr-498	34	41	determining	determine	VERB
ftr-498	34	42	whether	whether	SCONJ
ftr-498	34	43	unexpected	unexpected	ADJ
ftr-498	34	44	civil	civil	ADJ
ftr-498	34	45	decisions	decision	NOUN
ftr-498	34	46	applying	apply	VERB
ftr-498	34	47	federal	federal	ADJ
ftr-498	34	48	law	law	NOUN
ftr-498	34	49	have	have	VERB
ftr-498	34	50	retroactive	retroactive	ADJ
ftr-498	34	51	effect	effect	NOUN
ftr-498	34	52	.	.	PUNCT
ftr-498	35	1	after	after	ADP
ftr-498	35	2	outlining	outline	VERB
ftr-498	35	3	the	the	DET
ftr-498	35	4	larger	large	ADJ
ftr-498	35	5	retroactivity	retroactivity	NOUN
ftr-498	35	6	battle	battle	NOUN
ftr-498	35	7	to	to	PART
ftr-498	35	8	come	come	VERB
ftr-498	35	9	,	,	PUNCT
ftr-498	35	10	the	the	DET
ftr-498	35	11	article	article	NOUN
ftr-498	35	12	explores	explore	VERB
ftr-498	35	13	the	the	DET
ftr-498	35	14	sketchy	sketchy	ADJ
ftr-498	35	15	remedial	remedial	ADJ
ftr-498	35	16	requirements	requirement	NOUN
ftr-498	35	17	that	that	SCONJ
ftr-498	35	18	mckesson	mckesson	PROPN
ftr-498	35	19	imposes	impose	VERB
ftr-498	35	20	and	and	CCONJ
ftr-498	35	21	sets	set	VERB
ftr-498	35	22	forth	forth	ADP
ftr-498	35	23	the	the	DET
ftr-498	35	24	principal	principal	ADJ
ftr-498	35	25	controversies	controversy	NOUN
ftr-498	35	26	that	that	PRON
ftr-498	35	27	await	await	VERB
ftr-498	35	28	resolution	resolution	NOUN
ftr-498	35	29	as	as	SCONJ
ftr-498	35	30	harper	harper	NOUN
ftr-498	35	31	's	's	PART
ftr-498	35	32	implications	implication	NOUN
ftr-498	35	33	are	be	AUX
ftr-498	35	34	debated	debate	VERB
ftr-498	35	35	in	in	ADP
ftr-498	35	36	the	the	DET
ftr-498	35	37	various	various	ADJ
ftr-498	35	38	state	state	NOUN
ftr-498	35	39	courts	court	NOUN
ftr-498	35	40	.	.	PUNCT
ftr-498	36	1	several	several	ADJ
ftr-498	36	2	of	of	ADP
ftr-498	36	3	these	these	DET
ftr-498	36	4	matters	matter	NOUN
ftr-498	36	5	,	,	PUNCT
ftr-498	36	6	such	such	ADJ
ftr-498	36	7	as	as	ADP
ftr-498	36	8	the	the	DET
ftr-498	36	9	amount	amount	NOUN
ftr-498	36	10	of	of	ADP
ftr-498	36	11	equitable	equitable	ADJ
ftr-498	36	12	remedial	remedial	ADJ
ftr-498	36	13	discretion	discretion	NOUN
ftr-498	36	14	state	state	NOUN
ftr-498	36	15	courts	court	NOUN
ftr-498	36	16	enjoy	enjoy	VERB
ftr-498	36	17	and	and	CCONJ
ftr-498	36	18	whether	whether	SCONJ
ftr-498	36	19	interest	interest	NOUN
ftr-498	36	20	on	on	ADP
ftr-498	36	21	tax	tax	NOUN
ftr-498	36	22	refunds	refund	NOUN
ftr-498	36	23	is	be	AUX
ftr-498	36	24	constitutionally	constitutionally	ADV
ftr-498	36	25	mandatory	mandatory	ADJ
ftr-498	36	26	,	,	PUNCT
ftr-498	36	27	will	will	AUX
ftr-498	36	28	probably	probably	ADV
ftr-498	36	29	wend	wend	VERB
ftr-498	36	30	their	their	PRON
ftr-498	36	31	way	way	NOUN
ftr-498	36	32	to	to	ADP
ftr-498	36	33	the	the	DET
ftr-498	36	34	supreme	supreme	PROPN
ftr-498	36	35	court	court	PROPN
ftr-498	36	36	eventually	eventually	ADV
ftr-498	36	37	.	.	PUNCT
ftr-498	37	1	the	the	DET
ftr-498	37	2	court	court	NOUN
ftr-498	37	3	might	might	AUX
ftr-498	37	4	also	also	ADV
ftr-498	37	5	feel	feel	VERB
ftr-498	37	6	compelled	compel	VERB
ftr-498	37	7	to	to	PART
ftr-498	37	8	rule	rule	VERB
ftr-498	37	9	,	,	PUNCT
ftr-498	37	10	probably	probably	ADV
ftr-498	37	11	in	in	ADP
ftr-498	37	12	a	a	DET
ftr-498	37	13	future	future	ADJ
ftr-498	37	14	commerce	commerce	NOUN
ftr-498	37	15	clause	clause	NOUN
ftr-498	37	16	case	case	NOUN
ftr-498	37	17	,	,	PUNCT
ftr-498	37	18	on	on	ADP
ftr-498	37	19	whether	whether	SCONJ
ftr-498	37	20	states	state	NOUN
ftr-498	37	21	may	may	AUX
ftr-498	37	22	reduce	reduce	VERB
ftr-498	37	23	their	their	PRON
ftr-498	37	24	refund	refund	NOUN
ftr-498	37	25	obligations	obligation	NOUN
ftr-498	37	26	insofar	insofar	ADV
ftr-498	37	27	as	as	SCONJ
ftr-498	37	28	commercial	commercial	ADJ
ftr-498	37	29	taxpayers	taxpayer	NOUN
ftr-498	37	30	have	have	AUX
ftr-498	37	31	passed	pass	VERB
ftr-498	37	32	part	part	NOUN
ftr-498	37	33	or	or	CCONJ
ftr-498	37	34	all	all	PRON
ftr-498	37	35	of	of	ADP
ftr-498	37	36	the	the	DET
ftr-498	37	37	tax	tax	NOUN
ftr-498	37	38	burden	burden	NOUN
ftr-498	37	39	on	on	ADP
ftr-498	37	40	to	to	ADP
ftr-498	37	41	suppliers	supplier	NOUN
ftr-498	37	42	or	or	CCONJ
ftr-498	37	43	consumers	consumer	NOUN
ftr-498	37	44	.	.	PUNCT
ftr-498	38	1	6	6	X
ftr-498	38	2	.	.	X
ftr-498	38	3	harper	harper	NOUN
ftr-498	38	4	,	,	PUNCT
ftr-498	38	5	401	401	NUM
ftr-498	38	6	s.e.2d	s.e.2d	NOUN
ftr-498	38	7	at	at	ADP
ftr-498	38	8	874	874	NUM
ftr-498	38	9	.	.	PUNCT
ftr-498	39	1	7	7	NUM
ftr-498	39	2	.	.	SYM
ftr-498	39	3	113	113	NUM
ftr-498	39	4	s.	s.	PROPN
ftr-498	39	5	cl	cl	PROPN
ftr-498	39	6	2510	2510	NUM
ftr-498	39	7	(	(	PUNCT
ftr-498	39	8	1993	1993	NUM
ftr-498	39	9	)	)	PUNCT
ftr-498	39	10	.	.	PUNCT
ftr-498	40	1	8	8	X
ftr-498	40	2	.	.	X
ftr-498	40	3	496	496	NUM
ftr-498	41	1	u.s	u.s	PROPN
ftr-498	41	2	.	.	PROPN
ftr-498	41	3	18	18	NUM
ftr-498	41	4	(	(	PUNCT
ftr-498	41	5	1990	1990	NUM
ftr-498	41	6	)	)	PUNCT
ftr-498	41	7	.	.	PUNCT
ftr-498	42	1	9	9	X
ftr-498	42	2	.	.	X
ftr-498	42	3	harper	harper	NOUN
ftr-498	42	4	,	,	PUNCT
ftr-498	42	5	113	113	NUM
ftr-498	42	6	s.	s.	PROPN
ftr-498	42	7	cl	cl	NOUN
ftr-498	42	8	at	at	ADP
ftr-498	42	9	2526	2526	NUM
ftr-498	42	10	(	(	PUNCT
ftr-498	42	11	kennedy	kennedy	PROPN
ftr-498	42	12	,	,	PUNCT
ftr-498	42	13	j.	j.	PROPN
ftr-498	42	14	,	,	PUNCT
ftr-498	42	15	concurring	concur	VERB
ftr-498	42	16	in	in	ADP
ftr-498	42	17	part	part	NOUN
ftr-498	42	18	and	and	CCONJ
ftr-498	42	19	concurring	concur	VERB
ftr-498	42	20	in	in	ADP
ftr-498	42	21	the	the	DET
ftr-498	42	22	judgment	judgment	NOUN
ftr-498	42	23	)	)	PUNCT
ftr-498	42	24	(	(	PUNCT
ftr-498	42	25	joined	join	VERB
ftr-498	42	26	by	by	ADP
ftr-498	42	27	white	white	PROPN
ftr-498	42	28	,	,	PUNCT
ftr-498	42	29	j.	j.	PROPN
ftr-498	42	30	)	)	PUNCT
ftr-498	42	31	.	.	PUNCT
ftr-498	43	1	10	10	NUM
ftr-498	43	2	.	.	PUNCT
ftr-498	44	1	i	i	PRON
ftr-498	44	2	d.	d.	PROPN
ftr-498	44	3	at	at	ADP
ftr-498	44	4	2535	2535	NUM
ftr-498	44	5	(	(	PUNCT
ftr-498	44	6	o'connor	o'connor	PROPN
ftr-498	44	7	,	,	PUNCT
ftr-498	44	8	j.	j.	PROPN
ftr-498	44	9	,	,	PUNCT
ftr-498	44	10	dissenting	dissent	VERB
ftr-498	44	11	)	)	PUNCT
ftr-498	44	12	(	(	PUNCT
ftr-498	44	13	joined	join	VERB
ftr-498	44	14	by	by	ADP
ftr-498	44	15	rehnquist	rehnquist	PROPN
ftr-498	44	16	,	,	PUNCT
ftr-498	44	17	cj	cj	PROPN
ftr-498	44	18	.	.	PUNCT
ftr-498	44	19	)	)	PUNCT
ftr-498	44	20	.	.	PUNCT
ftr-498	45	1	19931	19931	NUM
ftr-498	45	2	florida	florida	PROPN
ftr-498	45	3	tax	tax	NOUN
ftr-498	45	4	review	review	NOUN
ftr-498	45	5	whether	whether	SCONJ
ftr-498	45	6	any	any	PRON
ftr-498	45	7	of	of	ADP
ftr-498	45	8	these	these	DET
ftr-498	45	9	issues	issue	NOUN
ftr-498	45	10	returns	return	NOUN
ftr-498	45	11	to	to	ADP
ftr-498	45	12	the	the	DET
ftr-498	45	13	supreme	supreme	PROPN
ftr-498	45	14	court	court	PROPN
ftr-498	45	15	through	through	ADP
ftr-498	45	16	harper	harper	NOUN
ftr-498	45	17	-	-	PUNCT
ftr-498	45	18	inspired	inspire	VERB
ftr-498	45	19	litigation	litigation	NOUN
ftr-498	45	20	depends	depend	VERB
ftr-498	45	21	,	,	PUNCT
ftr-498	45	22	in	in	ADP
ftr-498	45	23	part	part	NOUN
ftr-498	45	24	,	,	PUNCT
ftr-498	45	25	on	on	ADP
ftr-498	45	26	congress	congress	PROPN
ftr-498	45	27	.	.	PUNCT
ftr-498	46	1	because	because	SCONJ
ftr-498	46	2	the	the	DET
ftr-498	46	3	purpose	purpose	NOUN
ftr-498	46	4	of	of	ADP
ftr-498	46	5	the	the	DET
ftr-498	46	6	intergovernmental	intergovernmental	ADJ
ftr-498	46	7	tax	tax	NOUN
ftr-498	46	8	immunity	immunity	NOUN
ftr-498	46	9	doctrine	doctrine	NOUN
ftr-498	46	10	,	,	PUNCT
ftr-498	46	11	codified	codify	VERB
ftr-498	46	12	at	at	ADP
ftr-498	46	13	4	4	NUM
ftr-498	46	14	u.s.c	u.s.c	ADJ
ftr-498	46	15	.	.	PUNCT
ftr-498	47	1	§	§	PROPN
ftr-498	47	2	111	111	NUM
ftr-498	47	3	,	,	PUNCT
ftr-498	47	4	is	be	AUX
ftr-498	47	5	to	to	PART
ftr-498	47	6	protect	protect	VERB
ftr-498	47	7	the	the	DET
ftr-498	47	8	federal	federal	ADJ
ftr-498	47	9	government	government	NOUN
ftr-498	47	10	and	and	CCONJ
ftr-498	47	11	the	the	DET
ftr-498	47	12	states	state	NOUN
ftr-498	47	13	from	from	ADP
ftr-498	47	14	discriminatory	discriminatory	ADJ
ftr-498	47	15	levies	levy	NOUN
ftr-498	47	16	on	on	ADP
ftr-498	47	17	one	one	NUM
ftr-498	47	18	another	another	PRON
ftr-498	47	19	's	's	PART
ftr-498	47	20	activities	activity	NOUN
ftr-498	47	21	,	,	PUNCT
ftr-498	47	22	congress	congress	PROPN
ftr-498	47	23	may	may	AUX
ftr-498	47	24	waive	waive	VERB
ftr-498	47	25	or	or	CCONJ
ftr-498	47	26	lessen	lessen	VERB
ftr-498	47	27	any	any	DET
ftr-498	47	28	claim	claim	NOUN
ftr-498	47	29	to	to	ADP
ftr-498	47	30	compensation	compensation	NOUN
ftr-498	47	31	for	for	ADP
ftr-498	47	32	davis	davis	NOUN
ftr-498	47	33	-	-	PUNCT
ftr-498	47	34	type	type	NOUN
ftr-498	47	35	discrimination	discrimination	NOUN
ftr-498	47	36	.	.	PUNCT
ftr-498	48	1	it	it	PRON
ftr-498	48	2	may	may	AUX
ftr-498	48	3	do	do	VERB
ftr-498	48	4	so	so	SCONJ
ftr-498	48	5	whether	whether	SCONJ
ftr-498	48	6	that	that	DET
ftr-498	48	7	claim	claim	NOUN
ftr-498	48	8	is	be	AUX
ftr-498	48	9	lodged	lodge	VERB
ftr-498	48	10	directly	directly	ADV
ftr-498	48	11	by	by	ADP
ftr-498	48	12	the	the	DET
ftr-498	48	13	federal	federal	ADJ
ftr-498	48	14	government	government	NOUN
ftr-498	48	15	or	or	CCONJ
ftr-498	48	16	whether	whether	SCONJ
ftr-498	48	17	it	it	PRON
ftr-498	48	18	takes	take	VERB
ftr-498	48	19	the	the	DET
ftr-498	48	20	form	form	NOUN
ftr-498	48	21	of	of	ADP
ftr-498	48	22	refund	refund	NOUN
ftr-498	48	23	suits	suit	NOUN
ftr-498	48	24	by	by	ADP
ftr-498	48	25	former	former	ADJ
ftr-498	48	26	federal	federal	ADJ
ftr-498	48	27	employees	employee	NOUN
ftr-498	48	28	.	.	PUNCT
ftr-498	49	1	congress	congress	PROPN
ftr-498	49	2	could	could	AUX
ftr-498	49	3	thus	thus	ADV
ftr-498	49	4	save	save	VERB
ftr-498	49	5	the	the	DET
ftr-498	49	6	states	state	NOUN
ftr-498	49	7	hundreds	hundred	NOUN
ftr-498	49	8	of	of	ADP
ftr-498	49	9	millions	million	NOUN
ftr-498	49	10	of	of	ADP
ftr-498	49	11	dollars	dollar	NOUN
ftr-498	49	12	in	in	ADP
ftr-498	49	13	refunds	refund	NOUN
ftr-498	49	14	(	(	PUNCT
ftr-498	49	15	if	if	SCONJ
ftr-498	49	16	states	state	NOUN
ftr-498	49	17	chose	choose	VERB
ftr-498	49	18	refunds	refund	NOUN
ftr-498	49	19	as	as	ADP
ftr-498	49	20	a	a	DET
ftr-498	49	21	remedy	remedy	NOUN
ftr-498	49	22	,	,	PUNCT
ftr-498	49	23	which	which	PRON
ftr-498	49	24	in	in	ADP
ftr-498	49	25	at	at	ADP
ftr-498	49	26	least	least	ADJ
ftr-498	49	27	some	some	PRON
ftr-498	49	28	cases	case	NOUN
ftr-498	49	29	they	they	PRON
ftr-498	49	30	need	need	AUX
ftr-498	49	31	not	not	PART
ftr-498	49	32	do	do	VERB
ftr-498	49	33	)	)	PUNCT
ftr-498	49	34	at	at	ADP
ftr-498	49	35	little	little	ADJ
ftr-498	49	36	or	or	CCONJ
ftr-498	49	37	no	no	PRON
ftr-498	49	38	cost	cost	NOUN
ftr-498	49	39	to	to	ADP
ftr-498	49	40	the	the	DET
ftr-498	49	41	federal	federal	ADJ
ftr-498	49	42	treasury	treasury	NOUN
ftr-498	49	43	.	.	PUNCT
ftr-498	50	1	it	it	PRON
ftr-498	50	2	might	might	AUX
ftr-498	50	3	thereby	thereby	ADV
ftr-498	50	4	align	align	VERB
ftr-498	50	5	,	,	PUNCT
ftr-498	50	6	with	with	ADP
ftr-498	50	7	more	more	ADJ
ftr-498	50	8	precision	precision	NOUN
ftr-498	50	9	than	than	ADP
ftr-498	50	10	any	any	DET
ftr-498	50	11	other	other	ADJ
ftr-498	50	12	constitutionally	constitutionally	ADV
ftr-498	50	13	permissible	permissible	ADJ
ftr-498	50	14	remedy	remedy	NOUN
ftr-498	50	15	,	,	PUNCT
ftr-498	50	16	the	the	DET
ftr-498	50	17	cost	cost	NOUN
ftr-498	50	18	of	of	ADP
ftr-498	50	19	providing	provide	VERB
ftr-498	50	20	retroactive	retroactive	ADJ
ftr-498	50	21	relief	relief	NOUN
ftr-498	50	22	by	by	ADP
ftr-498	50	23	the	the	DET
ftr-498	50	24	states	state	NOUN
ftr-498	50	25	with	with	ADP
ftr-498	50	26	the	the	DET
ftr-498	50	27	economic	economic	ADJ
ftr-498	50	28	harm	harm	NOUN
ftr-498	50	29	that	that	SCONJ
ftr-498	50	30	the	the	DET
ftr-498	50	31	federal	federal	ADJ
ftr-498	50	32	government	government	NOUN
ftr-498	50	33	suffered	suffer	VERB
ftr-498	50	34	at	at	ADP
ftr-498	50	35	their	their	PRON
ftr-498	50	36	hands	hand	NOUN
ftr-498	50	37	.	.	PUNCT
ftr-498	51	1	even	even	ADV
ftr-498	51	2	if	if	SCONJ
ftr-498	51	3	congress	congress	PROPN
ftr-498	51	4	did	do	AUX
ftr-498	51	5	not	not	PART
ftr-498	51	6	act	act	VERB
ftr-498	51	7	,	,	PUNCT
ftr-498	51	8	states	state	NOUN
ftr-498	51	9	might	might	AUX
ftr-498	51	10	avail	avail	VERB
ftr-498	51	11	themselves	themselves	PRON
ftr-498	51	12	of	of	ADP
ftr-498	51	13	a	a	DET
ftr-498	51	14	similar	similar	ADJ
ftr-498	51	15	solution	solution	NOUN
ftr-498	51	16	.	.	PUNCT
ftr-498	52	1	to	to	ADP
ftr-498	52	2	the	the	DET
ftr-498	52	3	extent	extent	NOUN
ftr-498	52	4	that	that	SCONJ
ftr-498	52	5	state	state	NOUN
ftr-498	52	6	law	law	NOUN
ftr-498	52	7	and	and	CCONJ
ftr-498	52	8	the	the	DET
ftr-498	52	9	due	due	ADJ
ftr-498	52	10	process	process	NOUN
ftr-498	52	11	clause	clause	NOUN
ftr-498	52	12	allow	allow	VERB
ftr-498	52	13	,	,	PUNCT
ftr-498	52	14	states	state	NOUN
ftr-498	52	15	might	might	AUX
ftr-498	52	16	impose	impose	VERB
ftr-498	52	17	retroactive	retroactive	ADJ
ftr-498	52	18	taxes	taxis	NOUN
ftr-498	52	19	on	on	ADP
ftr-498	52	20	state	state	NOUN
ftr-498	52	21	retirees	retiree	NOUN
ftr-498	52	22	while	while	SCONJ
ftr-498	52	23	paying	pay	VERB
ftr-498	52	24	them	they	PRON
ftr-498	52	25	an	an	DET
ftr-498	52	26	offsetting	offset	VERB
ftr-498	52	27	bonus	bonus	NOUN
ftr-498	52	28	to	to	PART
ftr-498	52	29	cover	cover	VERB
ftr-498	52	30	the	the	DET
ftr-498	52	31	state	state	NOUN
ftr-498	52	32	and	and	CCONJ
ftr-498	52	33	federal	federal	ADJ
ftr-498	52	34	tax	tax	NOUN
ftr-498	52	35	liability	liability	NOUN
ftr-498	52	36	resulting	result	VERB
ftr-498	52	37	from	from	ADP
ftr-498	52	38	those	those	DET
ftr-498	52	39	retroactive	retroactive	ADJ
ftr-498	52	40	taxes	taxis	NOUN
ftr-498	52	41	and	and	CCONJ
ftr-498	52	42	the	the	DET
ftr-498	52	43	bonus	bonus	NOUN
ftr-498	52	44	itself	itself	PRON
ftr-498	52	45	.	.	PUNCT
ftr-498	53	1	or	or	CCONJ
ftr-498	53	2	,	,	PUNCT
ftr-498	53	3	less	less	ADV
ftr-498	53	4	awkwardly	awkwardly	ADV
ftr-498	53	5	,	,	PUNCT
ftr-498	53	6	states	state	NOUN
ftr-498	53	7	might	might	AUX
ftr-498	53	8	enter	enter	VERB
ftr-498	53	9	into	into	ADP
ftr-498	53	10	a	a	DET
ftr-498	53	11	settlement	settlement	NOUN
ftr-498	53	12	agreement	agreement	NOUN
ftr-498	53	13	with	with	ADP
ftr-498	53	14	the	the	DET
ftr-498	53	15	federal	federal	ADJ
ftr-498	53	16	government	government	NOUN
ftr-498	53	17	to	to	PART
ftr-498	53	18	pay	pay	VERB
ftr-498	53	19	washington	washington	PROPN
ftr-498	53	20	approximately	approximately	ADV
ftr-498	53	21	the	the	DET
ftr-498	53	22	amount	amount	NOUN
ftr-498	53	23	that	that	PRON
ftr-498	53	24	the	the	DET
ftr-498	53	25	internal	internal	ADJ
ftr-498	53	26	revenue	revenue	NOUN
ftr-498	53	27	service	service	NOUN
ftr-498	53	28	would	would	AUX
ftr-498	53	29	receive	receive	VERB
ftr-498	53	30	from	from	ADP
ftr-498	53	31	state	state	NOUN
ftr-498	53	32	pensioners	pensioner	NOUN
ftr-498	53	33	through	through	ADP
ftr-498	53	34	that	that	DET
ftr-498	53	35	formally	formally	ADV
ftr-498	53	36	complicated	complicated	ADJ
ftr-498	53	37	and	and	CCONJ
ftr-498	53	38	administratively	administratively	ADV
ftr-498	53	39	much	much	ADV
ftr-498	53	40	more	more	ADV
ftr-498	53	41	troublesome	troublesome	ADJ
ftr-498	53	42	series	series	NOUN
ftr-498	53	43	of	of	ADP
ftr-498	53	44	interlocking	interlock	VERB
ftr-498	53	45	transactions	transaction	NOUN
ftr-498	53	46	.	.	PUNCT
ftr-498	54	1	should	should	AUX
ftr-498	54	2	a	a	DET
ftr-498	54	3	state	state	NOUN
ftr-498	54	4	and	and	CCONJ
ftr-498	54	5	federal	federal	ADJ
ftr-498	54	6	executive	executive	ADJ
ftr-498	54	7	officials	official	NOUN
ftr-498	54	8	choose	choose	VERB
ftr-498	54	9	this	this	DET
ftr-498	54	10	course	course	NOUN
ftr-498	54	11	,	,	PUNCT
ftr-498	54	12	without	without	ADP
ftr-498	54	13	congressional	congressional	ADJ
ftr-498	54	14	authorization	authorization	NOUN
ftr-498	54	15	,	,	PUNCT
ftr-498	54	16	another	another	DET
ftr-498	54	17	trip	trip	NOUN
ftr-498	54	18	to	to	ADP
ftr-498	54	19	the	the	DET
ftr-498	54	20	supreme	supreme	PROPN
ftr-498	54	21	court	court	PROPN
ftr-498	54	22	might	might	AUX
ftr-498	54	23	be	be	AUX
ftr-498	54	24	necessary	necessary	ADJ
ftr-498	54	25	.	.	PUNCT
ftr-498	55	1	i	i	PRON
ftr-498	55	2	conclude	conclude	VERB
ftr-498	55	3	by	by	ADP
ftr-498	55	4	examining	examine	VERB
ftr-498	55	5	a	a	DET
ftr-498	55	6	number	number	NOUN
ftr-498	55	7	of	of	ADP
ftr-498	55	8	state	state	NOUN
ftr-498	55	9	-	-	PUNCT
ftr-498	55	10	law	law	NOUN
ftr-498	55	11	issues	issue	NOUN
ftr-498	55	12	that	that	PRON
ftr-498	55	13	are	be	AUX
ftr-498	55	14	likely	likely	ADJ
ftr-498	55	15	to	to	PART
ftr-498	55	16	shape	shape	VERB
ftr-498	55	17	harper	harper	NOUN
ftr-498	55	18	's	's	PART
ftr-498	55	19	impact	impact	NOUN
ftr-498	55	20	in	in	ADP
ftr-498	55	21	at	at	ADP
ftr-498	55	22	least	least	ADJ
ftr-498	55	23	some	some	PRON
ftr-498	55	24	jurisdictions	jurisdiction	NOUN
ftr-498	55	25	.	.	PUNCT
ftr-498	56	1	although	although	SCONJ
ftr-498	56	2	challenges	challenge	NOUN
ftr-498	56	3	under	under	ADP
ftr-498	56	4	state	state	NOUN
ftr-498	56	5	constitutions	constitution	NOUN
ftr-498	56	6	'	'	PART
ftr-498	56	7	extra	extra	ADJ
ftr-498	56	8	compensation	compensation	NOUN
ftr-498	56	9	and	and	CCONJ
ftr-498	56	10	gift	gift	NOUN
ftr-498	56	11	clauses	clause	NOUN
ftr-498	56	12	to	to	ADP
ftr-498	56	13	legislative	legislative	ADJ
ftr-498	56	14	attempts	attempt	NOUN
ftr-498	56	15	to	to	PART
ftr-498	56	16	increase	increase	VERB
ftr-498	56	17	pensions	pension	NOUN
ftr-498	56	18	while	while	SCONJ
ftr-498	56	19	subjecting	subject	VERB
ftr-498	56	20	them	they	PRON
ftr-498	56	21	to	to	ADP
ftr-498	56	22	state	state	NOUN
ftr-498	56	23	income	income	NOUN
ftr-498	56	24	tax	tax	NOUN
ftr-498	56	25	will	will	AUX
ftr-498	56	26	probably	probably	ADV
ftr-498	56	27	come	come	VERB
ftr-498	56	28	to	to	ADP
ftr-498	56	29	naught	naught	ADV
ftr-498	56	30	,	,	PUNCT
ftr-498	56	31	breach	breach	NOUN
ftr-498	56	32	-	-	PUNCT
ftr-498	56	33	of	of	ADP
ftr-498	56	34	-	-	PUNCT
ftr-498	56	35	contract	contract	NOUN
ftr-498	56	36	actions	action	NOUN
ftr-498	56	37	against	against	ADP
ftr-498	56	38	states	state	NOUN
ftr-498	56	39	that	that	PRON
ftr-498	56	40	begin	begin	VERB
ftr-498	56	41	taxing	tax	VERB
ftr-498	56	42	retirement	retirement	NOUN
ftr-498	56	43	pay	pay	NOUN
ftr-498	56	44	might	might	AUX
ftr-498	56	45	significantly	significantly	ADV
ftr-498	56	46	constrain	constrain	VERB
ftr-498	56	47	states	state	NOUN
ftr-498	56	48	'	'	PART
ftr-498	56	49	remedial	remedial	ADJ
ftr-498	56	50	options	option	NOUN
ftr-498	56	51	.	.	PUNCT
ftr-498	57	1	ii	ii	PROPN
ftr-498	57	2	.	.	PUNCT
ftr-498	58	1	the	the	DET
ftr-498	58	2	court	court	NOUN
ftr-498	58	3	's	's	PART
ftr-498	58	4	opinions	opinion	NOUN
ftr-498	58	5	in	in	ADP
ftr-498	58	6	harper	harper	PROPN
ftr-498	58	7	harper	harper	PROPN
ftr-498	58	8	produced	produce	VERB
ftr-498	58	9	four	four	NUM
ftr-498	58	10	opinions	opinion	NOUN
ftr-498	58	11	,	,	PUNCT
ftr-498	58	12	representing	represent	VERB
ftr-498	58	13	two	two	NUM
ftr-498	58	14	conflicting	conflict	VERB
ftr-498	58	15	views	view	NOUN
ftr-498	58	16	about	about	ADP
ftr-498	58	17	the	the	DET
ftr-498	58	18	significance	significance	NOUN
ftr-498	58	19	of	of	ADP
ftr-498	58	20	a	a	DET
ftr-498	58	21	single	single	ADJ
ftr-498	58	22	sentence	sentence	NOUN
ftr-498	58	23	in	in	ADP
ftr-498	58	24	the	the	DET
ftr-498	58	25	court	court	NOUN
ftr-498	58	26	's	's	PART
ftr-498	58	27	opinion	opinion	NOUN
ftr-498	58	28	in	in	ADP
ftr-498	58	29	davis	davis	PROPN
ftr-498	58	30	:	:	PUNCT
ftr-498	58	31	"	"	PUNCT
ftr-498	58	32	the	the	DET
ftr-498	58	33	state	state	NOUN
ftr-498	58	34	having	having	AUX
ftr-498	58	35	conceded	concede	VERB
ftr-498	58	36	that	that	SCONJ
ftr-498	58	37	a	a	DET
ftr-498	58	38	refund	refund	NOUN
ftr-498	58	39	is	be	AUX
ftr-498	58	40	appropriate	appropriate	ADJ
ftr-498	58	41	in	in	ADP
ftr-498	58	42	these	these	DET
ftr-498	58	43	circumstances	circumstance	NOUN
ftr-498	58	44	,	,	PUNCT
ftr-498	58	45	see	see	VERB
ftr-498	58	46	brief	brief	NOUN
ftr-498	58	47	for	for	ADP
ftr-498	58	48	appellee	appellee	PROPN
ftr-498	58	49	63	63	NUM
ftr-498	58	50	,	,	PUNCT
ftr-498	58	51	to	to	ADP
ftr-498	58	52	the	the	DET
ftr-498	58	53	extent	extent	NOUN
ftr-498	58	54	appellant	appellant	NOUN
ftr-498	58	55	has	have	AUX
ftr-498	58	56	paid	pay	VERB
ftr-498	58	57	taxes	taxis	NOUN
ftr-498	58	58	pursuant	pursuant	ADJ
ftr-498	58	59	to	to	ADP
ftr-498	58	60	this	this	DET
ftr-498	58	61	invalid	invalid	ADJ
ftr-498	58	62	tax	tax	NOUN
ftr-498	58	63	scheme	scheme	NOUN
ftr-498	58	64	,	,	PUNCT
ftr-498	58	65	he	he	PRON
ftr-498	58	66	is	be	AUX
ftr-498	58	67	entitled	entitle	VERB
ftr-498	58	68	to	to	ADP
ftr-498	58	69	a	a	DET
ftr-498	58	70	refund	refund	NOUN
ftr-498	58	71	.	.	PUNCT
ftr-498	59	1	"	"	PUNCT
ftr-498	59	2	"	"	PUNCT
ftr-498	59	3	five	five	NUM
ftr-498	59	4	justices	justice	NOUN
ftr-498	59	5	11	11	NUM
ftr-498	59	6	.	.	PUNCT
ftr-498	60	1	davis	davis	PROPN
ftr-498	60	2	,	,	PUNCT
ftr-498	60	3	489	489	NUM
ftr-498	60	4	u.s	u.s	PROPN
ftr-498	60	5	.	.	PROPN
ftr-498	60	6	at	at	ADP
ftr-498	60	7	817	817	NUM
ftr-498	60	8	.	.	PUNCT
ftr-498	61	1	[	[	X
ftr-498	61	2	vol	vol	NOUN
ftr-498	61	3	1:8	1:8	NUM
ftr-498	61	4	harper	harper	NOUN
ftr-498	61	5	and	and	CCONJ
ftr-498	61	6	its	its	PRON
ftr-498	61	7	aftemaih	aftemaih	NOUN
ftr-498	61	8	believed	believe	VERB
ftr-498	61	9	that	that	SCONJ
ftr-498	61	10	this	this	DET
ftr-498	61	11	statement	statement	NOUN
ftr-498	61	12	constituted	constitute	VERB
ftr-498	61	13	a	a	DET
ftr-498	61	14	ruling	ruling	NOUN
ftr-498	61	15	that	that	SCONJ
ftr-498	61	16	the	the	DET
ftr-498	61	17	court	court	NOUN
ftr-498	61	18	's	's	PART
ftr-498	61	19	holding	holding	NOUN
ftr-498	61	20	in	in	ADP
ftr-498	61	21	davis	davis	PROPN
ftr-498	61	22	applied	apply	VERB
ftr-498	61	23	retroactively	retroactively	ADV
ftr-498	61	24	to	to	ADP
ftr-498	61	25	the	the	DET
ftr-498	61	26	parties	party	NOUN
ftr-498	61	27	in	in	ADP
ftr-498	61	28	that	that	DET
ftr-498	61	29	case	case	NOUN
ftr-498	61	30	,	,	PUNCT
ftr-498	61	31	and	and	CCONJ
ftr-498	61	32	that	that	SCONJ
ftr-498	61	33	,	,	PUNCT
ftr-498	61	34	because	because	SCONJ
ftr-498	61	35	it	it	PRON
ftr-498	61	36	would	would	AUX
ftr-498	61	37	be	be	AUX
ftr-498	61	38	inappropriate	inappropriate	ADJ
ftr-498	61	39	to	to	PART
ftr-498	61	40	rule	rule	VERB
ftr-498	61	41	in	in	ADP
ftr-498	61	42	favor	favor	NOUN
ftr-498	61	43	of	of	ADP
ftr-498	61	44	one	one	NUM
ftr-498	61	45	plaintiff	plaintiff	NOUN
ftr-498	61	46	without	without	ADP
ftr-498	61	47	ruling	rule	VERB
ftr-498	61	48	similarly	similarly	ADV
ftr-498	61	49	on	on	ADV
ftr-498	61	50	all	all	DET
ftr-498	61	51	equally	equally	ADV
ftr-498	61	52	meritorious	meritorious	ADJ
ftr-498	61	53	claims	claim	NOUN
ftr-498	61	54	,	,	PUNCT
ftr-498	61	55	davis	davis	PROPN
ftr-498	61	56	applies	apply	VERB
ftr-498	61	57	retroactively	retroactively	ADV
ftr-498	61	58	in	in	ADP
ftr-498	61	59	harper	harper	NOUN
ftr-498	61	60	and	and	CCONJ
ftr-498	61	61	in	in	ADP
ftr-498	61	62	all	all	DET
ftr-498	61	63	other	other	ADJ
ftr-498	61	64	cases	case	NOUN
ftr-498	61	65	presenting	present	VERB
ftr-498	61	66	the	the	DET
ftr-498	61	67	same	same	ADJ
ftr-498	61	68	intergovernmental	intergovernmental	ADJ
ftr-498	61	69	tax	tax	NOUN
ftr-498	61	70	immunity	immunity	NOUN
ftr-498	61	71	issue	issue	NOUN
ftr-498	61	72	.	.	PUNCT
ftr-498	62	1	the	the	DET
ftr-498	62	2	four	four	NUM
ftr-498	62	3	remaining	remain	VERB
ftr-498	62	4	justices	justice	NOUN
ftr-498	62	5	disagreed	disagree	VERB
ftr-498	62	6	.	.	PUNCT
ftr-498	63	1	they	they	PRON
ftr-498	63	2	denied	deny	VERB
ftr-498	63	3	that	that	SCONJ
ftr-498	63	4	this	this	DET
ftr-498	63	5	casual	casual	ADJ
ftr-498	63	6	sentence	sentence	NOUN
ftr-498	63	7	in	in	ADP
ftr-498	63	8	davis	davis	PROPN
ftr-498	63	9	foreclosed	foreclose	VERB
ftr-498	63	10	further	further	ADJ
ftr-498	63	11	consideration	consideration	NOUN
ftr-498	63	12	of	of	ADP
ftr-498	63	13	the	the	DET
ftr-498	63	14	decision	decision	NOUN
ftr-498	63	15	's	's	PART
ftr-498	63	16	retroactive	retroactive	ADJ
ftr-498	63	17	effect	effect	NOUN
ftr-498	63	18	.	.	PUNCT
ftr-498	64	1	the	the	DET
ftr-498	64	2	four	four	NUM
ftr-498	64	3	divided	divided	ADJ
ftr-498	64	4	,	,	PUNCT
ftr-498	64	5	however	however	ADV
ftr-498	64	6	,	,	PUNCT
ftr-498	64	7	over	over	ADP
ftr-498	64	8	whether	whether	SCONJ
ftr-498	64	9	the	the	DET
ftr-498	64	10	due	due	ADJ
ftr-498	64	11	process	process	NOUN
ftr-498	64	12	clause	clause	NOUN
ftr-498	64	13	compels	compel	VERB
ftr-498	64	14	davis	davis	PROPN
ftr-498	64	15	's	's	PART
ftr-498	64	16	retroactive	retroactive	ADJ
ftr-498	64	17	application	application	NOUN
ftr-498	64	18	.	.	PUNCT
ftr-498	65	1	writing	write	VERB
ftr-498	65	2	for	for	ADP
ftr-498	65	3	a	a	DET
ftr-498	65	4	bare	bare	ADJ
ftr-498	65	5	majority	majority	NOUN
ftr-498	65	6	,	,	PUNCT
ftr-498	65	7	2	2	NUM
ftr-498	65	8	justice	justice	NOUN
ftr-498	65	9	thomas	thomas	PROPN
ftr-498	65	10	concluded	conclude	VERB
ftr-498	65	11	that	that	SCONJ
ftr-498	65	12	davis	davis	PROPN
ftr-498	65	13	applies	apply	VERB
ftr-498	65	14	to	to	ADP
ftr-498	65	15	pre	pre	ADJ
ftr-498	65	16	-	-	ADJ
ftr-498	65	17	decisional	decisional	ADJ
ftr-498	65	18	tax	tax	NOUN
ftr-498	65	19	disparities	disparity	NOUN
ftr-498	65	20	between	between	ADP
ftr-498	65	21	state	state	NOUN
ftr-498	65	22	and	and	CCONJ
ftr-498	65	23	federal	federal	ADJ
ftr-498	65	24	retirees	retiree	NOUN
ftr-498	65	25	in	in	ADP
ftr-498	65	26	nearly	nearly	ADV
ftr-498	65	27	half	half	DET
ftr-498	65	28	the	the	DET
ftr-498	65	29	states	state	NOUN
ftr-498	65	30	.	.	PUNCT
ftr-498	66	1	he	he	PRON
ftr-498	66	2	rested	rest	VERB
ftr-498	66	3	his	his	PRON
ftr-498	66	4	conclusion	conclusion	NOUN
ftr-498	66	5	on	on	ADP
ftr-498	66	6	two	two	NUM
ftr-498	66	7	distinct	distinct	ADJ
ftr-498	66	8	propositions	proposition	NOUN
ftr-498	66	9	.	.	PUNCT
ftr-498	67	1	the	the	DET
ftr-498	67	2	first	first	ADJ
ftr-498	67	3	is	be	AUX
ftr-498	67	4	that	that	SCONJ
ftr-498	67	5	the	the	DET
ftr-498	67	6	court	court	NOUN
ftr-498	67	7	applied	apply	VERB
ftr-498	67	8	its	its	PRON
ftr-498	67	9	ruling	ruling	NOUN
ftr-498	67	10	in	in	ADP
ftr-498	67	11	davis	davis	PROPN
ftr-498	67	12	retroactively	retroactively	ADV
ftr-498	67	13	as	as	ADV
ftr-498	67	14	well	well	ADV
ftr-498	67	15	as	as	ADP
ftr-498	67	16	prospectively	prospectively	ADV
ftr-498	67	17	.	.	PUNCT
ftr-498	68	1	justice	justice	PROPN
ftr-498	68	2	thomas	thomas	PROPN
ftr-498	68	3	justified	justify	VERB
ftr-498	68	4	this	this	DET
ftr-498	68	5	reading	reading	NOUN
ftr-498	68	6	of	of	ADP
ftr-498	68	7	the	the	DET
ftr-498	68	8	court	court	NOUN
ftr-498	68	9	's	's	PART
ftr-498	68	10	earlier	early	ADJ
ftr-498	68	11	opinion	opinion	NOUN
ftr-498	68	12	by	by	ADP
ftr-498	68	13	reference	reference	NOUN
ftr-498	68	14	to	to	ADP
ftr-498	68	15	a	a	DET
ftr-498	68	16	general	general	ADJ
ftr-498	68	17	presumption	presumption	NOUN
ftr-498	68	18	about	about	ADP
ftr-498	68	19	constitutional	constitutional	ADJ
ftr-498	68	20	adjudication	adjudication	NOUN
ftr-498	68	21	,	,	PUNCT
ftr-498	68	22	as	as	ADV
ftr-498	68	23	well	well	ADV
ftr-498	68	24	as	as	ADP
ftr-498	68	25	by	by	ADP
ftr-498	68	26	an	an	DET
ftr-498	68	27	inference	inference	NOUN
ftr-498	68	28	from	from	ADP
ftr-498	68	29	the	the	DET
ftr-498	68	30	court	court	NOUN
ftr-498	68	31	's	's	PART
ftr-498	68	32	language	language	NOUN
ftr-498	68	33	.	.	PUNCT
ftr-498	69	1	the	the	DET
ftr-498	69	2	presumption	presumption	NOUN
ftr-498	69	3	is	be	AUX
ftr-498	69	4	that	that	SCONJ
ftr-498	69	5	the	the	DET
ftr-498	69	6	court	court	NOUN
ftr-498	69	7	's	's	PART
ftr-498	69	8	decisions	decision	NOUN
ftr-498	69	9	apply	apply	VERB
ftr-498	69	10	retroactively	retroactively	ADV
ftr-498	69	11	,	,	PUNCT
ftr-498	69	12	approving	approve	VERB
ftr-498	69	13	or	or	CCONJ
ftr-498	69	14	invalidating	invalidating	ADJ
ftr-498	69	15	conduct	conduct	NOUN
ftr-498	69	16	that	that	PRON
ftr-498	69	17	antedates	antedate	VERB
ftr-498	69	18	those	those	DET
ftr-498	69	19	decisions	decision	NOUN
ftr-498	69	20	,	,	PUNCT
ftr-498	69	21	unless	unless	SCONJ
ftr-498	69	22	the	the	DET
ftr-498	69	23	court	court	NOUN
ftr-498	69	24	stipulates	stipulate	VERB
ftr-498	69	25	otherwise.13	otherwise.13	PROPN
ftr-498	69	26	in	in	ADP
ftr-498	69	27	james	james	PROPN
ftr-498	69	28	b.	b.	PROPN
ftr-498	69	29	beam	beam	PROPN
ftr-498	69	30	distilling	distilling	PROPN
ftr-498	69	31	co.	co.	PROPN
ftr-498	69	32	v.	v.	ADP
ftr-498	69	33	georgia	georgia	PROPN
ftr-498	69	34	,	,	PUNCT
ftr-498	69	35	4	4	NUM
ftr-498	69	36	justice	justice	NOUN
ftr-498	69	37	souter	souter	PROPN
ftr-498	69	38	wrote	write	VERB
ftr-498	69	39	that	that	SCONJ
ftr-498	69	40	when	when	SCONJ
ftr-498	69	41	the	the	DET
ftr-498	69	42	court	court	NOUN
ftr-498	69	43	"	"	PUNCT
ftr-498	69	44	did	do	AUX
ftr-498	69	45	not	not	PART
ftr-498	69	46	reserve	reserve	VERB
ftr-498	69	47	the	the	DET
ftr-498	69	48	question	question	NOUN
ftr-498	69	49	whether	whether	SCONJ
ftr-498	69	50	its	its	PRON
ftr-498	69	51	holding	holding	NOUN
ftr-498	69	52	should	should	AUX
ftr-498	69	53	be	be	AUX
ftr-498	69	54	applied	apply	VERB
ftr-498	69	55	to	to	ADP
ftr-498	69	56	the	the	DET
ftr-498	69	57	parties	party	NOUN
ftr-498	69	58	before	before	ADP
ftr-498	69	59	it	it	PRON
ftr-498	69	60	,	,	PUNCT
ftr-498	69	61	.	.	PUNCT
ftr-498	69	62	.	.	PUNCT
ftr-498	69	63	.	.	PUNCT
ftr-498	70	1	it	it	PRON
ftr-498	70	2	is	be	AUX
ftr-498	70	3	properly	properly	ADV
ftr-498	70	4	understood	understand	VERB
ftr-498	70	5	to	to	PART
ftr-498	70	6	have	have	AUX
ftr-498	70	7	followed	follow	VERB
ftr-498	70	8	the	the	DET
ftr-498	70	9	normal	normal	ADJ
ftr-498	70	10	rule	rule	NOUN
ftr-498	70	11	of	of	ADP
ftr-498	70	12	retroactive	retroactive	ADJ
ftr-498	70	13	application	application	NOUN
ftr-498	70	14	in	in	ADP
ftr-498	70	15	civil	civil	ADJ
ftr-498	70	16	cases	case	NOUN
ftr-498	70	17	.	.	PUNCT
ftr-498	71	1	"	"	PUNCT
ftr-498	71	2	'	'	PUNCT
ftr-498	71	3	5	5	NUM
ftr-498	71	4	justice	justice	NOUN
ftr-498	71	5	thomas	thomas	PROPN
ftr-498	71	6	explicitly	explicitly	ADV
ftr-498	71	7	endorsed	endorse	VERB
ftr-498	71	8	this	this	DET
ftr-498	71	9	"	"	PUNCT
ftr-498	71	10	express	express	ADJ
ftr-498	71	11	reservation	reservation	NOUN
ftr-498	71	12	"	"	PUNCT
ftr-498	71	13	rule	rule	NOUN
ftr-498	71	14	in	in	ADP
ftr-498	71	15	harper.6	harper.6	PROPN
ftr-498	71	16	12	12	NUM
ftr-498	71	17	.	.	PUNCT
ftr-498	72	1	justice	justice	PROPN
ftr-498	72	2	thomas	thomas	PROPN
ftr-498	72	3	's	's	PART
ftr-498	72	4	opinion	opinion	NOUN
ftr-498	72	5	was	be	AUX
ftr-498	72	6	joined	join	VERB
ftr-498	72	7	by	by	ADP
ftr-498	72	8	justices	justice	NOUN
ftr-498	72	9	blackmun	blackmun	VERB
ftr-498	72	10	,	,	PUNCT
ftr-498	72	11	stevens	stevens	PROPN
ftr-498	72	12	.	.	PROPN
ftr-498	72	13	scalia	scalia	PROPN
ftr-498	72	14	,	,	PUNCT
ftr-498	72	15	and	and	CCONJ
ftr-498	72	16	souter	souter	PROPN
ftr-498	72	17	.	.	PROPN
ftr-498	73	1	13	13	NUM
ftr-498	73	2	.	.	PUNCT
ftr-498	74	1	see	see	VERB
ftr-498	74	2	harper	harper	NOUN
ftr-498	74	3	,	,	PUNCT
ftr-498	74	4	113	113	NUM
ftr-498	74	5	s.	s.	PROPN
ftr-498	74	6	ct	ct	PROPN
ftr-498	74	7	.	.	PUNCT
ftr-498	75	1	at	at	ADP
ftr-498	75	2	2516	2516	NUM
ftr-498	75	3	-	-	SYM
ftr-498	75	4	17	17	NUM
ftr-498	75	5	.	.	PUNCT
ftr-498	76	1	14	14	NUM
ftr-498	76	2	.	.	X
ftr-498	76	3	111	111	NUM
ftr-498	76	4	s.	s.	PROPN
ftr-498	76	5	ct	ct	PROPN
ftr-498	76	6	.	.	PROPN
ftr-498	77	1	2439	2439	NUM
ftr-498	77	2	(	(	PUNCT
ftr-498	77	3	1991	1991	NUM
ftr-498	77	4	)	)	PUNCT
ftr-498	77	5	.	.	PUNCT
ftr-498	78	1	15	15	X
ftr-498	78	2	.	.	PUNCT
ftr-498	79	1	i	i	PRON
ftr-498	79	2	d.	d.	PROPN
ftr-498	79	3	at	at	ADP
ftr-498	79	4	2445	2445	NUM
ftr-498	79	5	(	(	PUNCT
ftr-498	79	6	citation	citation	NOUN
ftr-498	79	7	omitted	omit	VERB
ftr-498	79	8	)	)	PUNCT
ftr-498	79	9	(	(	PUNCT
ftr-498	79	10	opinion	opinion	NOUN
ftr-498	79	11	of	of	ADP
ftr-498	79	12	souter	souter	PROPN
ftr-498	79	13	j.	j.	PROPN
ftr-498	79	14	)	)	PUNCT
ftr-498	79	15	.	.	PUNCT
ftr-498	80	1	although	although	SCONJ
ftr-498	80	2	only	only	ADV
ftr-498	80	3	justice	justice	PROPN
ftr-498	80	4	stevens	stevens	PROPN
ftr-498	80	5	joined	join	VERB
ftr-498	80	6	justice	justice	PROPN
ftr-498	80	7	souter	souter	PROPN
ftr-498	80	8	's	's	PART
ftr-498	80	9	opinion	opinion	NOUN
ftr-498	80	10	,	,	PUNCT
ftr-498	80	11	the	the	DET
ftr-498	80	12	quoted	quote	VERB
ftr-498	80	13	sentence	sentence	NOUN
ftr-498	80	14	can	can	AUX
ftr-498	80	15	fairly	fairly	ADV
ftr-498	80	16	be	be	AUX
ftr-498	80	17	read	read	VERB
ftr-498	80	18	to	to	PART
ftr-498	80	19	represent	represent	VERB
ftr-498	80	20	the	the	DET
ftr-498	80	21	views	view	NOUN
ftr-498	80	22	of	of	ADP
ftr-498	80	23	a	a	DET
ftr-498	80	24	majority	majority	NOUN
ftr-498	80	25	of	of	ADP
ftr-498	80	26	the	the	DET
ftr-498	80	27	justices	justice	NOUN
ftr-498	80	28	when	when	SCONJ
ftr-498	80	29	beam	beam	PROPN
ftr-498	80	30	was	be	AUX
ftr-498	80	31	decided	decide	VERB
ftr-498	80	32	because	because	SCONJ
ftr-498	80	33	three	three	NUM
ftr-498	80	34	justices	justice	NOUN
ftr-498	80	35	then	then	ADV
ftr-498	80	36	maintained	maintain	VERB
ftr-498	80	37	that	that	SCONJ
ftr-498	80	38	the	the	DET
ftr-498	80	39	court	court	NOUN
ftr-498	80	40	's	's	PART
ftr-498	80	41	holdings	holding	NOUN
ftr-498	80	42	always	always	ADV
ftr-498	80	43	apply	apply	VERB
ftr-498	80	44	retroactively	retroactively	ADV
ftr-498	80	45	.	.	PUNCT
ftr-498	81	1	i	i	PRON
ftr-498	81	2	d.	d.	PROPN
ftr-498	81	3	at	at	ADP
ftr-498	81	4	2449	2449	NUM
ftr-498	81	5	-	-	SYM
ftr-498	81	6	50	50	NUM
ftr-498	81	7	(	(	PUNCT
ftr-498	81	8	blackmun	blackmun	NOUN
ftr-498	81	9	.	.	PUNCT
ftr-498	82	1	j.	j.	PROPN
ftr-498	82	2	,	,	PUNCT
ftr-498	82	3	concurring	concur	VERB
ftr-498	82	4	in	in	ADP
ftr-498	82	5	the	the	DET
ftr-498	82	6	judgment	judgment	NOUN
ftr-498	82	7	)	)	PUNCT
ftr-498	82	8	(	(	PUNCT
ftr-498	82	9	joined	join	VERB
ftr-498	82	10	by	by	ADP
ftr-498	82	11	marshall	marshall	PROPN
ftr-498	82	12	and	and	CCONJ
ftr-498	82	13	scalia	scalia	PROPN
ftr-498	82	14	,	,	PUNCT
ftr-498	82	15	jj	jj	PROPN
ftr-498	82	16	.	.	PROPN
ftr-498	82	17	)	)	PUNCT
ftr-498	82	18	;	;	PUNCT
ftr-498	82	19	see	see	VERB
ftr-498	82	20	i	i	PRON
ftr-498	82	21	d.	d.	PROPN
ftr-498	82	22	at	at	ADP
ftr-498	82	23	2450	2450	NUM
ftr-498	82	24	-	-	SYM
ftr-498	82	25	51	51	NUM
ftr-498	82	26	(	(	PUNCT
ftr-498	82	27	scalia	scalia	PROPN
ftr-498	82	28	,	,	PUNCT
ftr-498	82	29	j.	j.	PROPN
ftr-498	82	30	,	,	PUNCT
ftr-498	82	31	concurring	concur	VERB
ftr-498	82	32	in	in	ADP
ftr-498	82	33	the	the	DET
ftr-498	82	34	judgment	judgment	NOUN
ftr-498	82	35	)	)	PUNCT
ftr-498	82	36	(	(	PUNCT
ftr-498	82	37	joined	join	VERB
ftr-498	82	38	by	by	ADP
ftr-498	82	39	marshall	marshall	PROPN
ftr-498	82	40	and	and	CCONJ
ftr-498	82	41	blackmun	blackmun	PROPN
ftr-498	82	42	,	,	PUNCT
ftr-498	82	43	jj	jj	PROPN
ftr-498	82	44	.	.	PROPN
ftr-498	82	45	)	)	PUNCT
ftr-498	82	46	.	.	PUNCT
ftr-498	83	1	16	16	NUM
ftr-498	83	2	.	.	PUNCT
ftr-498	84	1	harper	harper	NOUN
ftr-498	84	2	,	,	PUNCT
ftr-498	84	3	113	113	NUM
ftr-498	84	4	s.	s.	PROPN
ftr-498	84	5	ct	ct	PROPN
ftr-498	84	6	.	.	PUNCT
ftr-498	85	1	at	at	ADP
ftr-498	85	2	2518	2518	NUM
ftr-498	85	3	.	.	PUNCT
ftr-498	86	1	there	there	PRON
ftr-498	86	2	is	be	VERB
ftr-498	86	3	no	no	DET
ftr-498	86	4	foundation	foundation	NOUN
ftr-498	86	5	for	for	ADP
ftr-498	86	6	the	the	DET
ftr-498	86	7	claim	claim	NOUN
ftr-498	86	8	that	that	SCONJ
ftr-498	86	9	:	:	PUNCT
ftr-498	86	10	because	because	SCONJ
ftr-498	86	11	beam	beam	NOUN
ftr-498	86	12	assigns	assign	NOUN
ftr-498	86	13	determinative	determinative	ADJ
ftr-498	86	14	consequence	consequence	NOUN
ftr-498	86	15	to	to	ADP
ftr-498	86	16	the	the	DET
ftr-498	86	17	manner	manner	NOUN
ftr-498	86	18	in	in	ADP
ftr-498	86	19	which	which	PRON
ftr-498	86	20	a	a	DET
ftr-498	86	21	new	new	ADJ
ftr-498	86	22	rule	rule	NOUN
ftr-498	86	23	is	be	AUX
ftr-498	86	24	applied	apply	VERB
ftr-498	86	25	when	when	SCONJ
ftr-498	86	26	first	first	ADV
ftr-498	86	27	announced	announce	VERB
ftr-498	86	28	,	,	PUNCT
ftr-498	86	29	it	it	PRON
ftr-498	86	30	effectively	effectively	ADV
ftr-498	86	31	requires	require	VERB
ftr-498	86	32	that	that	SCONJ
ftr-498	86	33	a	a	DET
ftr-498	86	34	court	court	NOUN
ftr-498	86	35	consider	consider	VERB
ftr-498	86	36	the	the	DET
ftr-498	86	37	retroactivity	retroactivity	NOUN
ftr-498	86	38	issue	issue	NOUN
ftr-498	86	39	in	in	ADP
ftr-498	86	40	the	the	DET
ftr-498	86	41	same	same	ADJ
ftr-498	86	42	case	case	NOUN
ftr-498	86	43	in	in	ADP
ftr-498	86	44	which	which	PRON
ftr-498	86	45	the	the	DET
ftr-498	86	46	rule	rule	NOUN
ftr-498	86	47	is	be	AUX
ftr-498	86	48	promulgated	promulgate	VERB
ftr-498	86	49	,	,	PUNCT
ftr-498	86	50	rather	rather	ADV
ftr-498	86	51	than	than	SCONJ
ftr-498	86	52	simply	simply	ADV
ftr-498	86	53	grant	grant	VERB
ftr-498	86	54	relief	relief	NOUN
ftr-498	86	55	and	and	CCONJ
ftr-498	86	56	defer	defer	VERB
ftr-498	86	57	extensive	extensive	ADJ
ftr-498	86	58	analysis	analysis	NOUN
ftr-498	86	59	of	of	ADP
ftr-498	86	60	retroactivity	retroactivity	NOUN
ftr-498	86	61	to	to	ADP
ftr-498	86	62	subsequent	subsequent	ADJ
ftr-498	86	63	cases	case	NOUN
ftr-498	86	64	.	.	PUNCT
ftr-498	87	1	note	note	NOUN
ftr-498	87	2	,	,	PUNCT
ftr-498	87	3	the	the	DET
ftr-498	87	4	supreme	supreme	PROPN
ftr-498	87	5	court	court	PROPN
ftr-498	87	6	,	,	PUNCT
ftr-498	87	7	1990	1990	NUM
ftr-498	87	8	term	term	NOUN
ftr-498	87	9	-	-	PUNCT
ftr-498	87	10	leading	lead	VERB
ftr-498	87	11	cases	case	NOUN
ftr-498	87	12	:	:	PUNCT
ftr-498	87	13	application	application	NOUN
ftr-498	87	14	of	of	ADP
ftr-498	87	15	new	new	ADJ
ftr-498	87	16	rules	rule	NOUN
ftr-498	87	17	in	in	ADP
ftr-498	87	18	civil	civil	ADJ
ftr-498	87	19	cases	case	NOUN
ftr-498	87	20	,	,	PUNCT
ftr-498	87	21	105	105	NUM
ftr-498	87	22	harv	harv	NOUN
ftr-498	87	23	.	.	PUNCT
ftr-498	88	1	l.	l.	PROPN
ftr-498	88	2	rev	rev	PROPN
ftr-498	88	3	.	.	PROPN
ftr-498	88	4	339	339	NUM
ftr-498	88	5	,	,	PUNCT
ftr-498	88	6	344	344	NUM
ftr-498	88	7	n.47	n.47	NOUN
ftr-498	88	8	(	(	PUNCT
ftr-498	88	9	1991	1991	NUM
ftr-498	88	10	)	)	PUNCT
ftr-498	88	11	.	.	PUNCT
ftr-498	89	1	nothing	nothing	PRON
ftr-498	89	2	in	in	ADP
ftr-498	89	3	the	the	DET
ftr-498	89	4	opinions	opinion	NOUN
ftr-498	89	5	written	write	VERB
ftr-498	89	6	or	or	CCONJ
ftr-498	89	7	joined	join	VERB
ftr-498	89	8	by	by	ADP
ftr-498	89	9	justices	justice	NOUN
ftr-498	89	10	souter	souter	PROPN
ftr-498	89	11	,	,	PUNCT
ftr-498	89	12	stevens	stevens	PROPN
ftr-498	89	13	,	,	PUNCT
ftr-498	89	14	and	and	CCONJ
ftr-498	89	15	white	white	ADJ
ftr-498	89	16	in	in	ADP
ftr-498	89	17	beam	beam	NOUN
ftr-498	89	18	indicates	indicate	VERB
ftr-498	89	19	that	that	SCONJ
ftr-498	89	20	a	a	DET
ftr-498	89	21	new	new	ADJ
ftr-498	89	22	rule	rule	NOUN
ftr-498	89	23	need	need	NOUN
ftr-498	89	24	be	be	AUX
ftr-498	89	25	applied	apply	VERB
ftr-498	89	26	either	either	CCONJ
ftr-498	89	27	retroactively	retroactively	ADV
ftr-498	89	28	or	or	CCONJ
ftr-498	89	29	prospectively	prospectively	ADV
ftr-498	89	30	when	when	SCONJ
ftr-498	89	31	first	first	ADV
ftr-498	89	32	announced	announce	VERB
ftr-498	89	33	.	.	PUNCT
ftr-498	90	1	a	a	DET
ftr-498	90	2	court	court	NOUN
ftr-498	90	3	could	could	AUX
ftr-498	90	4	,	,	PUNCT
ftr-498	90	5	in	in	ADP
ftr-498	90	6	their	their	PRON
ftr-498	90	7	view	view	NOUN
ftr-498	90	8	,	,	PUNCT
ftr-498	90	9	apparently	apparently	ADV
ftr-498	90	10	decide	decide	VERB
ftr-498	90	11	the	the	DET
ftr-498	90	12	merits	merit	NOUN
ftr-498	90	13	issues	issue	NOUN
ftr-498	90	14	and	and	CCONJ
ftr-498	90	15	leave	leave	VERB
ftr-498	90	16	the	the	DET
ftr-498	90	17	question	question	NOUN
ftr-498	90	18	of	of	ADP
ftr-498	90	19	retroactive	retroactive	ADJ
ftr-498	90	20	application	application	NOUN
ftr-498	90	21	for	for	ADP
ftr-498	90	22	a	a	DET
ftr-498	90	23	later	later	ADJ
ftr-498	90	24	day	day	NOUN
ftr-498	90	25	.	.	PUNCT
ftr-498	91	1	of	of	ADP
ftr-498	91	2	19931	19931	NUM
ftr-498	91	3	florida	florida	PROPN
ftr-498	91	4	tax	tax	PROPN
ftr-498	91	5	review	review	NOUN
ftr-498	91	6	plainly	plainly	ADV
ftr-498	91	7	,	,	PUNCT
ftr-498	91	8	nowhere	nowhere	ADV
ftr-498	91	9	in	in	ADP
ftr-498	91	10	davis	davis	PROPN
ftr-498	91	11	did	do	AUX
ftr-498	91	12	the	the	DET
ftr-498	91	13	court	court	NOUN
ftr-498	91	14	expressly	expressly	ADV
ftr-498	91	15	postpone	postpone	VERB
ftr-498	91	16	judgment	judgment	NOUN
ftr-498	91	17	on	on	ADP
ftr-498	91	18	the	the	DET
ftr-498	91	19	backward	backward	ADJ
ftr-498	91	20	reach	reach	NOUN
ftr-498	91	21	of	of	ADP
ftr-498	91	22	its	its	PRON
ftr-498	91	23	holding	holding	NOUN
ftr-498	91	24	.	.	PUNCT
ftr-498	92	1	by	by	ADP
ftr-498	92	2	default	default	NOUN
ftr-498	92	3	,	,	PUNCT
ftr-498	92	4	it	it	PRON
ftr-498	92	5	therefore	therefore	ADV
ftr-498	92	6	applied	apply	VERB
ftr-498	92	7	retroactively	retroactively	ADV
ftr-498	92	8	.	.	PUNCT
ftr-498	93	1	indeed	indeed	ADV
ftr-498	93	2	,	,	PUNCT
ftr-498	93	3	justice	justice	PROPN
ftr-498	93	4	thomas	thomas	PROPN
ftr-498	93	5	contended	contend	VERB
ftr-498	93	6	,	,	PUNCT
ftr-498	93	7	the	the	DET
ftr-498	93	8	court	court	NOUN
ftr-498	93	9	's	's	PART
ftr-498	93	10	statement	statement	NOUN
ftr-498	93	11	in	in	ADP
ftr-498	93	12	davis	davis	PROPN
ftr-498	93	13	that	that	SCONJ
ftr-498	93	14	the	the	DET
ftr-498	93	15	appellant	appellant	NOUN
ftr-498	93	16	was	be	AUX
ftr-498	93	17	entitled	entitle	VERB
ftr-498	93	18	to	to	ADP
ftr-498	93	19	a	a	DET
ftr-498	93	20	refund	refund	NOUN
ftr-498	93	21	,	,	PUNCT
ftr-498	93	22	in	in	ADP
ftr-498	93	23	accordance	accordance	NOUN
ftr-498	93	24	with	with	ADP
ftr-498	93	25	michigan	michigan	PROPN
ftr-498	93	26	's	's	PART
ftr-498	93	27	announced	announce	VERB
ftr-498	93	28	intention	intention	NOUN
ftr-498	93	29	to	to	PART
ftr-498	93	30	pay	pay	VERB
ftr-498	93	31	him	he	PRON
ftr-498	93	32	one	one	NOUN
ftr-498	93	33	if	if	SCONJ
ftr-498	93	34	he	he	PRON
ftr-498	93	35	prevailed	prevail	VERB
ftr-498	93	36	on	on	ADP
ftr-498	93	37	the	the	DET
ftr-498	93	38	merits	merit	NOUN
ftr-498	93	39	,	,	PUNCT
ftr-498	93	40	was	be	AUX
ftr-498	93	41	an	an	DET
ftr-498	93	42	affirmative	affirmative	ADJ
ftr-498	93	43	indication	indication	NOUN
ftr-498	93	44	of	of	ADP
ftr-498	93	45	the	the	DET
ftr-498	93	46	court	court	NOUN
ftr-498	93	47	's	's	PART
ftr-498	93	48	desire	desire	NOUN
ftr-498	93	49	to	to	PART
ftr-498	93	50	apply	apply	VERB
ftr-498	93	51	its	its	PRON
ftr-498	93	52	holding	holding	NOUN
ftr-498	93	53	to	to	ADP
ftr-498	93	54	past	past	ADJ
ftr-498	93	55	conduct	conduct	NOUN
ftr-498	93	56	,	,	PUNCT
ftr-498	93	57	not	not	PART
ftr-498	93	58	merely	merely	ADV
ftr-498	93	59	fateful	fateful	ADJ
ftr-498	93	60	silence	silence	NOUN
ftr-498	93	61	.	.	PUNCT
ftr-498	94	1	it	it	PRON
ftr-498	94	2	"	"	PUNCT
ftr-498	94	3	constituted	constitute	VERB
ftr-498	94	4	a	a	DET
ftr-498	94	5	retroactive	retroactive	ADJ
ftr-498	94	6	application	application	NOUN
ftr-498	94	7	of	of	ADP
ftr-498	94	8	the	the	DET
ftr-498	94	9	rule	rule	NOUN
ftr-498	94	10	announced	announce	VERB
ftr-498	94	11	in	in	ADP
ftr-498	94	12	davis	davis	PROPN
ftr-498	94	13	to	to	ADP
ftr-498	94	14	the	the	DET
ftr-498	94	15	parties	party	NOUN
ftr-498	94	16	before	before	ADP
ftr-498	94	17	the	the	DET
ftr-498	94	18	court	court	NOUN
ftr-498	94	19	.	.	PUNCT
ftr-498	95	1	"	"	PUNCT
ftr-498	95	2	'	'	PUNCT
ftr-498	95	3	7	7	NUM
ftr-498	95	4	the	the	DET
ftr-498	95	5	second	second	ADJ
ftr-498	95	6	proposition	proposition	NOUN
ftr-498	95	7	on	on	ADP
ftr-498	95	8	which	which	PRON
ftr-498	95	9	the	the	DET
ftr-498	95	10	court	court	NOUN
ftr-498	95	11	's	's	PART
ftr-498	95	12	decision	decision	NOUN
ftr-498	95	13	hinged	hinge	VERB
ftr-498	95	14	is	be	AUX
ftr-498	95	15	that	that	SCONJ
ftr-498	95	16	the	the	DET
ftr-498	95	17	equal	equal	ADJ
ftr-498	95	18	treatment	treatment	NOUN
ftr-498	95	19	of	of	ADP
ftr-498	95	20	similarly	similarly	ADV
ftr-498	95	21	positioned	position	VERB
ftr-498	95	22	parties	party	NOUN
ftr-498	95	23	,	,	PUNCT
ftr-498	95	24	so	so	ADV
ftr-498	95	25	far	far	ADV
ftr-498	95	26	as	as	SCONJ
ftr-498	95	27	the	the	DET
ftr-498	95	28	retroactive	retroactive	ADJ
ftr-498	95	29	impact	impact	NOUN
ftr-498	95	30	of	of	ADP
ftr-498	95	31	a	a	DET
ftr-498	95	32	decision	decision	NOUN
ftr-498	95	33	about	about	ADP
ftr-498	95	34	federal	federal	ADJ
ftr-498	95	35	law	law	NOUN
ftr-498	95	36	is	be	AUX
ftr-498	95	37	concerned	concern	VERB
ftr-498	95	38	,	,	PUNCT
ftr-498	95	39	is	be	AUX
ftr-498	95	40	more	more	ADV
ftr-498	95	41	important	important	ADJ
ftr-498	95	42	than	than	ADP
ftr-498	95	43	correcting	correct	VERB
ftr-498	95	44	any	any	DET
ftr-498	95	45	error	error	NOUN
ftr-498	95	46	that	that	PRON
ftr-498	95	47	might	might	AUX
ftr-498	95	48	have	have	AUX
ftr-498	95	49	been	be	AUX
ftr-498	95	50	made	make	VERB
ftr-498	95	51	in	in	ADP
ftr-498	95	52	applying	apply	VERB
ftr-498	95	53	the	the	DET
ftr-498	95	54	initial	initial	ADJ
ftr-498	95	55	merits	merit	NOUN
ftr-498	95	56	decision	decision	NOUN
ftr-498	95	57	retroactively	retroactively	ADV
ftr-498	95	58	or	or	CCONJ
ftr-498	95	59	only	only	ADV
ftr-498	95	60	prospectively	prospectively	ADV
ftr-498	95	61	.	.	PUNCT
ftr-498	96	1	again	again	ADV
ftr-498	96	2	relying	rely	VERB
ftr-498	96	3	on	on	ADP
ftr-498	96	4	justice	justice	PROPN
ftr-498	96	5	souter	souter	PROPN
ftr-498	96	6	's	's	PART
ftr-498	96	7	separate	separate	ADJ
ftr-498	96	8	opinion	opinion	NOUN
ftr-498	96	9	in	in	ADP
ftr-498	96	10	beam	beam	NOUN
ftr-498	96	11	,	,	PUNCT
ftr-498	96	12	which	which	PRON
ftr-498	96	13	justice	justice	NOUN
ftr-498	96	14	thomas	thomas	PROPN
ftr-498	96	15	said	say	VERB
ftr-498	96	16	"	"	PUNCT
ftr-498	96	17	controls	control	VERB
ftr-498	96	18	"	"	PUNCT
ftr-498	96	19	the	the	DET
ftr-498	96	20	outcome	outcome	NOUN
ftr-498	96	21	in	in	ADP
ftr-498	96	22	harper	harper	NOUN
ftr-498	96	23	on	on	ADP
ftr-498	96	24	this	this	DET
ftr-498	96	25	point,'8	point,'8	NOUN
ftr-498	96	26	the	the	DET
ftr-498	96	27	majority	majority	NOUN
ftr-498	96	28	held	hold	VERB
ftr-498	96	29	that	that	SCONJ
ftr-498	96	30	"	"	PUNCT
ftr-498	96	31	the	the	DET
ftr-498	96	32	legal	legal	ADJ
ftr-498	96	33	imperative	imperative	NOUN
ftr-498	96	34	'	'	PUNCT
ftr-498	96	35	to	to	PART
ftr-498	96	36	apply	apply	VERB
ftr-498	96	37	a	a	DET
ftr-498	96	38	rule	rule	NOUN
ftr-498	96	39	of	of	ADP
ftr-498	96	40	federal	federal	ADJ
ftr-498	96	41	law	law	NOUN
ftr-498	96	42	retroactively	retroactively	ADV
ftr-498	96	43	after	after	SCONJ
ftr-498	96	44	the	the	DET
ftr-498	96	45	case	case	NOUN
ftr-498	96	46	announcing	announce	VERB
ftr-498	96	47	the	the	DET
ftr-498	96	48	rule	rule	NOUN
ftr-498	96	49	has	have	AUX
ftr-498	96	50	already	already	ADV
ftr-498	96	51	done	do	VERB
ftr-498	96	52	so	so	ADV
ftr-498	96	53	'	'	PUNCT
ftr-498	96	54	must	must	AUX
ftr-498	96	55	'	'	PUNCT
ftr-498	96	56	prevainl	prevainl	VERB
ftr-498	96	57	]	]	PUNCT
ftr-498	96	58	over	over	ADP
ftr-498	96	59	any	any	DET
ftr-498	96	60	claim	claim	NOUN
ftr-498	96	61	based	base	VERB
ftr-498	96	62	on	on	ADP
ftr-498	96	63	a	a	DET
ftr-498	96	64	chevron	chevron	NOUN
ftr-498	96	65	oil	oil	NOUN
ftr-498	96	66	analysis	analysis	NOUN
ftr-498	96	67	.	.	PUNCT
ftr-498	96	68	'	'	PUNCT
ftr-498	97	1	,	,	PUNCT
ftr-498	97	2	,	,	PUNCT
ftr-498	97	3	9	9	NUM
ftr-498	97	4	thus	thus	ADV
ftr-498	97	5	,	,	PUNCT
ftr-498	97	6	whether	whether	SCONJ
ftr-498	97	7	or	or	CCONJ
ftr-498	97	8	not	not	PART
ftr-498	97	9	the	the	DET
ftr-498	97	10	court	court	NOUN
ftr-498	97	11	was	be	AUX
ftr-498	97	12	right	right	ADJ
ftr-498	97	13	to	to	PART
ftr-498	97	14	retroactively	retroactively	ADV
ftr-498	97	15	apply	apply	VERB
ftr-498	97	16	the	the	DET
ftr-498	97	17	sitting	sit	VERB
ftr-498	97	18	justices	justice	NOUN
ftr-498	97	19	,	,	PUNCT
ftr-498	97	20	only	only	ADV
ftr-498	97	21	justices	justice	NOUN
ftr-498	97	22	blackmun	blackmun	VERB
ftr-498	97	23	and	and	CCONJ
ftr-498	97	24	scalia	scalia	PROPN
ftr-498	97	25	would	would	AUX
ftr-498	97	26	,	,	PUNCT
ftr-498	97	27	judging	judge	VERB
ftr-498	97	28	from	from	ADP
ftr-498	97	29	their	their	PRON
ftr-498	97	30	opinions	opinion	NOUN
ftr-498	97	31	in	in	ADP
ftr-498	97	32	beam	beam	NOUN
ftr-498	97	33	,	,	PUNCT
ftr-498	97	34	unfailingly	unfailingly	ADV
ftr-498	97	35	dispose	dispose	ADJ
ftr-498	97	36	of	of	ADP
ftr-498	97	37	the	the	DET
ftr-498	97	38	retroactivity	retroactivity	NOUN
ftr-498	97	39	issue	issue	NOUN
ftr-498	97	40	with	with	ADP
ftr-498	97	41	the	the	DET
ftr-498	97	42	merits	merit	NOUN
ftr-498	97	43	,	,	PUNCT
ftr-498	97	44	and	and	CCONJ
ftr-498	97	45	then	then	ADV
ftr-498	97	46	only	only	ADV
ftr-498	97	47	because	because	SCONJ
ftr-498	97	48	they	they	PRON
ftr-498	97	49	regard	regard	VERB
ftr-498	97	50	all	all	DET
ftr-498	97	51	decisions	decision	NOUN
ftr-498	97	52	as	as	ADP
ftr-498	97	53	retroactive	retroactive	ADJ
ftr-498	97	54	.	.	PUNCT
ftr-498	98	1	justice	justice	PROPN
ftr-498	98	2	thomas	thomas	PROPN
ftr-498	98	3	's	's	PART
ftr-498	98	4	opinion	opinion	NOUN
ftr-498	98	5	in	in	ADP
ftr-498	98	6	harper	harper	NOUN
ftr-498	98	7	,	,	PUNCT
ftr-498	98	8	by	by	ADP
ftr-498	98	9	echoing	echo	VERB
ftr-498	98	10	the	the	DET
ftr-498	98	11	"	"	PUNCT
ftr-498	98	12	express	express	ADJ
ftr-498	98	13	reservation	reservation	NOUN
ftr-498	98	14	"	"	PUNCT
ftr-498	98	15	rule	rule	NOUN
ftr-498	98	16	that	that	SCONJ
ftr-498	98	17	justice	justice	NOUN
ftr-498	98	18	souter	souter	PROPN
ftr-498	98	19	set	set	VERB
ftr-498	98	20	forth	forth	ADV
ftr-498	98	21	in	in	ADP
ftr-498	98	22	beam	beam	NOUN
ftr-498	98	23	and	and	CCONJ
ftr-498	98	24	by	by	ADP
ftr-498	98	25	not	not	PART
ftr-498	98	26	condemning	condemn	VERB
ftr-498	98	27	the	the	DET
ftr-498	98	28	court	court	NOUN
ftr-498	98	29	's	's	PART
ftr-498	98	30	procedure	procedure	NOUN
ftr-498	98	31	in	in	ADP
ftr-498	98	32	american	american	ADJ
ftr-498	98	33	trucking	trucking	NOUN
ftr-498	98	34	ass'ns	ass'n	NOUN
ftr-498	98	35	v.	v.	CCONJ
ftr-498	98	36	scheiner	scheiner	NOUN
ftr-498	98	37	,	,	PUNCT
ftr-498	98	38	483	483	NUM
ftr-498	98	39	u.s	u.s	PROPN
ftr-498	98	40	.	.	PROPN
ftr-498	98	41	266	266	NUM
ftr-498	98	42	(	(	PUNCT
ftr-498	98	43	1987	1987	NUM
ftr-498	98	44	)	)	PUNCT
ftr-498	98	45	,	,	PUNCT
ftr-498	98	46	which	which	PRON
ftr-498	98	47	left	leave	VERB
ftr-498	98	48	the	the	DET
ftr-498	98	49	retroactivity	retroactivity	NOUN
ftr-498	98	50	question	question	NOUN
ftr-498	98	51	for	for	ADP
ftr-498	98	52	resolution	resolution	NOUN
ftr-498	98	53	in	in	ADP
ftr-498	98	54	american	american	ADJ
ftr-498	98	55	trucking	trucking	NOUN
ftr-498	98	56	ass'ns	ass'ns	PROPN
ftr-498	98	57	v.	v.	PROPN
ftr-498	98	58	smith	smith	PROPN
ftr-498	98	59	,	,	PUNCT
ftr-498	98	60	496	496	NUM
ftr-498	98	61	u.s	u.s	PROPN
ftr-498	98	62	.	.	PROPN
ftr-498	98	63	167	167	NUM
ftr-498	98	64	(	(	PUNCT
ftr-498	98	65	1990	1990	NUM
ftr-498	98	66	)	)	PUNCT
ftr-498	98	67	,	,	PUNCT
ftr-498	98	68	confirms	confirm	VERB
ftr-498	98	69	that	that	SCONJ
ftr-498	98	70	the	the	DET
ftr-498	98	71	court	court	NOUN
ftr-498	98	72	can	can	AUX
ftr-498	98	73	put	put	VERB
ftr-498	98	74	the	the	DET
ftr-498	98	75	retroactivity	retroactivity	NOUN
ftr-498	98	76	issue	issue	NOUN
ftr-498	98	77	aside	aside	ADV
ftr-498	98	78	for	for	ADP
ftr-498	98	79	future	future	ADJ
ftr-498	98	80	determination	determination	NOUN
ftr-498	98	81	after	after	ADP
ftr-498	98	82	tackling	tackle	VERB
ftr-498	98	83	the	the	DET
ftr-498	98	84	merits	merit	NOUN
ftr-498	98	85	of	of	ADP
ftr-498	98	86	a	a	DET
ftr-498	98	87	case	case	NOUN
ftr-498	98	88	.	.	PUNCT
ftr-498	99	1	perhaps	perhaps	ADV
ftr-498	99	2	it	it	PRON
ftr-498	99	3	will	will	AUX
ftr-498	99	4	someday	someday	ADV
ftr-498	99	5	abandon	abandon	VERB
ftr-498	99	6	this	this	DET
ftr-498	99	7	view	view	NOUN
ftr-498	99	8	in	in	ADP
ftr-498	99	9	favor	favor	NOUN
ftr-498	99	10	of	of	ADP
ftr-498	99	11	the	the	DET
ftr-498	99	12	rule	rule	NOUN
ftr-498	99	13	of	of	ADP
ftr-498	99	14	automatic	automatic	ADJ
ftr-498	99	15	retroactivity	retroactivity	NOUN
ftr-498	99	16	that	that	SCONJ
ftr-498	99	17	some	some	DET
ftr-498	99	18	justices	justice	NOUN
ftr-498	99	19	favor	favor	VERB
ftr-498	99	20	.	.	PUNCT
ftr-498	100	1	see	see	VERB
ftr-498	100	2	infra	infra	NOUN
ftr-498	100	3	part	part	NOUN
ftr-498	100	4	iv	iv	NOUN
ftr-498	100	5	.	.	PUNCT
ftr-498	101	1	but	but	CCONJ
ftr-498	101	2	the	the	DET
ftr-498	101	3	court	court	NOUN
ftr-498	101	4	has	have	AUX
ftr-498	101	5	not	not	PART
ftr-498	101	6	done	do	VERB
ftr-498	101	7	so	so	ADV
ftr-498	101	8	yet	yet	ADV
ftr-498	101	9	.	.	PUNCT
ftr-498	102	1	17	17	NUM
ftr-498	102	2	.	.	X
ftr-498	103	1	harper	harper	NOUN
ftr-498	103	2	,	,	PUNCT
ftr-498	103	3	113	113	NUM
ftr-498	103	4	s.	s.	PROPN
ftr-498	103	5	ct	ct	PROPN
ftr-498	103	6	.	.	PUNCT
ftr-498	104	1	at	at	ADP
ftr-498	104	2	2518	2518	NUM
ftr-498	104	3	.	.	PUNCT
ftr-498	105	1	18	18	NUM
ftr-498	105	2	.	.	PUNCT
ftr-498	106	1	i	i	PRON
ftr-498	106	2	d.	d.	PROPN
ftr-498	106	3	at	at	ADP
ftr-498	106	4	2517	2517	NUM
ftr-498	106	5	.	.	PUNCT
ftr-498	107	1	beam	beam	PROPN
ftr-498	107	2	involved	involve	VERB
ftr-498	107	3	the	the	DET
ftr-498	107	4	retroactive	retroactive	ADJ
ftr-498	107	5	impact	impact	NOUN
ftr-498	107	6	of	of	ADP
ftr-498	107	7	the	the	DET
ftr-498	107	8	court	court	NOUN
ftr-498	107	9	's	's	PART
ftr-498	107	10	decision	decision	NOUN
ftr-498	107	11	in	in	ADP
ftr-498	107	12	bacchus	bacchus	PROPN
ftr-498	107	13	imports	import	NOUN
ftr-498	107	14	,	,	PUNCT
ftr-498	107	15	ltd	ltd	PROPN
ftr-498	107	16	.	.	PROPN
ftr-498	108	1	v.	v.	PROPN
ftr-498	108	2	dias	dias	PROPN
ftr-498	108	3	,	,	PUNCT
ftr-498	108	4	468	468	NUM
ftr-498	108	5	u.s	u.s	PROPN
ftr-498	108	6	.	.	PROPN
ftr-498	108	7	263	263	NUM
ftr-498	108	8	(	(	PUNCT
ftr-498	108	9	1984	1984	NUM
ftr-498	108	10	)	)	PUNCT
ftr-498	108	11	.	.	PUNCT
ftr-498	109	1	bacchus	bacchus	PROPN
ftr-498	109	2	declared	declare	VERB
ftr-498	109	3	unconstitutional	unconstitutional	ADJ
ftr-498	109	4	a	a	DET
ftr-498	109	5	hawaii	hawaii	PROPN
ftr-498	109	6	statute	statute	NOUN
ftr-498	109	7	that	that	PRON
ftr-498	109	8	taxed	tax	VERB
ftr-498	109	9	locally	locally	ADV
ftr-498	109	10	produced	produce	VERB
ftr-498	109	11	alcoholic	alcoholic	ADJ
ftr-498	109	12	beverages	beverage	NOUN
ftr-498	109	13	less	less	ADV
ftr-498	109	14	heavily	heavily	ADV
ftr-498	109	15	than	than	ADP
ftr-498	109	16	imported	import	VERB
ftr-498	109	17	alcoholic	alcoholic	ADJ
ftr-498	109	18	beverages	beverage	NOUN
ftr-498	109	19	.	.	PUNCT
ftr-498	110	1	i	i	PRON
ftr-498	110	2	d.	d.	PROPN
ftr-498	110	3	at	at	ADP
ftr-498	110	4	265	265	NUM
ftr-498	110	5	.	.	PUNCT
ftr-498	111	1	beam	beam	PROPN
ftr-498	111	2	concluded	conclude	VERB
ftr-498	111	3	that	that	SCONJ
ftr-498	111	4	the	the	DET
ftr-498	111	5	court	court	NOUN
ftr-498	111	6	had	have	AUX
ftr-498	111	7	applied	apply	VERB
ftr-498	111	8	its	its	PRON
ftr-498	111	9	decision	decision	NOUN
ftr-498	111	10	in	in	ADP
ftr-498	111	11	bacchus	bacchus	PROPN
ftr-498	111	12	retroactively	retroactively	ADV
ftr-498	111	13	to	to	ADP
ftr-498	111	14	the	the	DET
ftr-498	111	15	parties	party	NOUN
ftr-498	111	16	in	in	ADP
ftr-498	111	17	that	that	DET
ftr-498	111	18	case	case	NOUN
ftr-498	111	19	,	,	PUNCT
ftr-498	111	20	and	and	CCONJ
ftr-498	111	21	that	that	SCONJ
ftr-498	111	22	"	"	PUNCT
ftr-498	111	23	principles	principle	NOUN
ftr-498	111	24	of	of	ADP
ftr-498	111	25	equality	equality	NOUN
ftr-498	111	26	and	and	CCONJ
ftr-498	111	27	stare	stare	ADJ
ftr-498	111	28	decisis	decisis	NOUN
ftr-498	111	29	"	"	PUNCT
ftr-498	111	30	required	require	VERB
ftr-498	111	31	that	that	SCONJ
ftr-498	111	32	a	a	DET
ftr-498	111	33	decision	decision	NOUN
ftr-498	111	34	invalidating	invalidate	VERB
ftr-498	111	35	a	a	DET
ftr-498	111	36	similar	similar	ADJ
ftr-498	111	37	georgia	georgia	NOUN
ftr-498	111	38	preference	preference	NOUN
ftr-498	111	39	for	for	ADP
ftr-498	111	40	alcoholic	alcoholic	ADJ
ftr-498	111	41	beverages	beverage	NOUN
ftr-498	111	42	produced	produce	VERB
ftr-498	111	43	from	from	ADP
ftr-498	111	44	georgia	georgia	NOUN
ftr-498	111	45	-	-	PUNCT
ftr-498	111	46	grown	grow	VERB
ftr-498	111	47	products	product	NOUN
ftr-498	111	48	likewise	likewise	ADV
ftr-498	111	49	apply	apply	VERB
ftr-498	111	50	retroactively	retroactively	ADV
ftr-498	111	51	.	.	PUNCT
ftr-498	112	1	beam	beam	PROPN
ftr-498	112	2	,	,	PUNCT
ftr-498	112	3	111	111	NUM
ftr-498	112	4	s.	s.	PROPN
ftr-498	112	5	ct	ct	PROPN
ftr-498	112	6	.	.	PUNCT
ftr-498	113	1	at	at	ADP
ftr-498	113	2	2446	2446	NUM
ftr-498	113	3	(	(	PUNCT
ftr-498	113	4	opinion	opinion	NOUN
ftr-498	113	5	of	of	ADP
ftr-498	113	6	souter	souter	PROPN
ftr-498	113	7	,	,	PUNCT
ftr-498	113	8	j.	j.	PROPN
ftr-498	113	9	)	)	PUNCT
ftr-498	113	10	.	.	PUNCT
ftr-498	114	1	19	19	NUM
ftr-498	114	2	.	.	X
ftr-498	114	3	harper	harper	NOUN
ftr-498	114	4	,	,	PUNCT
ftr-498	114	5	113	113	NUM
ftr-498	114	6	s.	s.	PROPN
ftr-498	114	7	ct	ct	PROPN
ftr-498	114	8	.	.	PUNCT
ftr-498	115	1	at	at	ADP
ftr-498	115	2	2518	2518	NUM
ftr-498	115	3	(	(	PUNCT
ftr-498	115	4	quoting	quote	VERB
ftr-498	115	5	beam	beam	NOUN
ftr-498	115	6	,	,	PUNCT
ftr-498	115	7	ii1	ii1	NOUN
ftr-498	115	8	s.	s.	PROPN
ftr-498	115	9	ct	ct	PROPN
ftr-498	115	10	.	.	PUNCT
ftr-498	116	1	at	at	ADP
ftr-498	116	2	2446	2446	NUM
ftr-498	116	3	(	(	PUNCT
ftr-498	116	4	opinion	opinion	NOUN
ftr-498	116	5	of	of	ADP
ftr-498	116	6	souter	souter	PROPN
ftr-498	116	7	,	,	PUNCT
ftr-498	116	8	j.	j.	PROPN
ftr-498	116	9	)	)	PUNCT
ftr-498	116	10	)	)	PUNCT
ftr-498	116	11	.	.	PUNCT
ftr-498	117	1	in	in	ADP
ftr-498	117	2	chevron	chevron	PROPN
ftr-498	117	3	oil	oil	PROPN
ftr-498	117	4	co.	co.	PROPN
ftr-498	117	5	v.	v.	ADP
ftr-498	117	6	huson	huson	PROPN
ftr-498	117	7	,	,	PUNCT
ftr-498	117	8	404	404	NUM
ftr-498	117	9	u.s	u.s	PROPN
ftr-498	117	10	.	.	PROPN
ftr-498	117	11	97	97	NUM
ftr-498	117	12	(	(	PUNCT
ftr-498	117	13	1971	1971	NUM
ftr-498	117	14	)	)	PUNCT
ftr-498	117	15	,	,	PUNCT
ftr-498	117	16	the	the	DET
ftr-498	117	17	court	court	NOUN
ftr-498	117	18	had	have	VERB
ftr-498	117	19	to	to	PART
ftr-498	117	20	decide	decide	VERB
ftr-498	117	21	whether	whether	SCONJ
ftr-498	117	22	a	a	DET
ftr-498	117	23	state	state	NOUN
ftr-498	117	24	statute	statute	NOUN
ftr-498	117	25	of	of	ADP
ftr-498	117	26	limitations	limitation	NOUN
ftr-498	117	27	,	,	PUNCT
ftr-498	117	28	which	which	PRON
ftr-498	117	29	federal	federal	ADJ
ftr-498	117	30	law	law	NOUN
ftr-498	117	31	had	have	AUX
ftr-498	117	32	incorporated	incorporate	VERB
ftr-498	117	33	,	,	PUNCT
ftr-498	117	34	should	should	AUX
ftr-498	117	35	apply	apply	VERB
ftr-498	117	36	retroactively	retroactively	ADV
ftr-498	117	37	.	.	PUNCT
ftr-498	118	1	prior	prior	ADV
ftr-498	118	2	to	to	ADP
ftr-498	118	3	the	the	DET
ftr-498	118	4	court	court	NOUN
ftr-498	118	5	's	's	PART
ftr-498	118	6	decision	decision	NOUN
ftr-498	118	7	recognizing	recognize	VERB
ftr-498	118	8	the	the	DET
ftr-498	118	9	state	state	NOUN
ftr-498	118	10	statute	statute	NOUN
ftr-498	118	11	of	of	ADP
ftr-498	118	12	limitations	limitation	NOUN
ftr-498	118	13	as	as	ADP
ftr-498	118	14	the	the	DET
ftr-498	118	15	proper	proper	ADJ
ftr-498	118	16	one	one	NOUN
ftr-498	118	17	,	,	PUNCT
ftr-498	118	18	precedent	precedent	NOUN
ftr-498	118	19	suggested	suggest	VERB
ftr-498	118	20	that	that	SCONJ
ftr-498	118	21	a	a	PRON
ftr-498	118	22	longer	long	ADJ
ftr-498	118	23	,	,	PUNCT
ftr-498	118	24	federal	federal	ADJ
ftr-498	118	25	limitations	limitation	NOUN
ftr-498	118	26	period	period	NOUN
ftr-498	118	27	existed	exist	VERB
ftr-498	118	28	.	.	PUNCT
ftr-498	119	1	in	in	ADP
ftr-498	119	2	deciding	decide	VERB
ftr-498	119	3	whether	whether	SCONJ
ftr-498	119	4	the	the	DET
ftr-498	119	5	longer	long	ADJ
ftr-498	119	6	or	or	CCONJ
ftr-498	119	7	the	the	DET
ftr-498	119	8	newly	newly	ADV
ftr-498	119	9	recognized	recognize	VERB
ftr-498	119	10	shorter	short	ADJ
ftr-498	119	11	statute	statute	NOUN
ftr-498	119	12	of	of	ADP
ftr-498	119	13	limitations	limitation	NOUN
ftr-498	119	14	should	should	AUX
ftr-498	119	15	govern	govern	VERB
ftr-498	119	16	suits	suit	NOUN
ftr-498	119	17	filed	file	VERB
ftr-498	119	18	before	before	SCONJ
ftr-498	119	19	the	the	DET
ftr-498	119	20	shorter	short	ADJ
ftr-498	119	21	limitations	limitation	NOUN
ftr-498	119	22	period	period	NOUN
ftr-498	119	23	was	be	AUX
ftr-498	119	24	announced	announce	VERB
ftr-498	119	25	,	,	PUNCT
ftr-498	119	26	the	the	DET
ftr-498	119	27	court	court	NOUN
ftr-498	119	28	weighed	weigh	VERB
ftr-498	119	29	three	three	NUM
ftr-498	119	30	sets	set	NOUN
ftr-498	119	31	of	of	ADP
ftr-498	119	32	considerations	consideration	NOUN
ftr-498	119	33	culled	cull	VERB
ftr-498	119	34	from	from	ADP
ftr-498	119	35	earlier	early	ADJ
ftr-498	119	36	cases	case	NOUN
ftr-498	119	37	.	.	PUNCT
ftr-498	120	1	first	first	ADV
ftr-498	120	2	,	,	PUNCT
ftr-498	120	3	"	"	PUNCT
ftr-498	120	4	the	the	DET
ftr-498	120	5	decision	decision	NOUN
ftr-498	120	6	to	to	PART
ftr-498	120	7	be	be	AUX
ftr-498	120	8	applied	apply	VERB
ftr-498	120	9	nonretroactively	nonretroactively	ADV
ftr-498	120	10	[	[	X
ftr-498	120	11	vol	vol	NOUN
ftr-498	120	12	1:8	1:8	NUM
ftr-498	120	13	harper	harper	NOUN
ftr-498	120	14	and	and	CCONJ
ftr-498	120	15	its	its	PRON
ftr-498	120	16	aftermath	aftermath	NOUN
ftr-498	120	17	its	its	PRON
ftr-498	120	18	ruling	ruling	NOUN
ftr-498	120	19	in	in	ADP
ftr-498	120	20	davis	davis	PROPN
ftr-498	120	21	to	to	ADP
ftr-498	120	22	the	the	DET
ftr-498	120	23	parties	party	NOUN
ftr-498	120	24	before	before	ADP
ftr-498	120	25	it	it	PRON
ftr-498	120	26	-	-	PUNCT
ftr-498	120	27	and	and	CCONJ
ftr-498	120	28	it	it	PRON
ftr-498	120	29	did	do	VERB
ftr-498	120	30	so	so	ADV
ftr-498	120	31	,	,	PUNCT
ftr-498	120	32	as	as	SCONJ
ftr-498	120	33	justice	justice	PROPN
ftr-498	120	34	o'connor	o'connor	PROPN
ftr-498	120	35	pointed	point	VERB
ftr-498	120	36	out	out	ADP
ftr-498	120	37	in	in	ADP
ftr-498	120	38	her	her	PRON
ftr-498	120	39	harper	harper	NOUN
ftr-498	120	40	dissent	dissent	NOUN
ftr-498	120	41	,	,	PUNCT
ftr-498	120	42	without	without	ADP
ftr-498	120	43	briefing	briefing	NOUN
ftr-498	120	44	or	or	CCONJ
ftr-498	120	45	even	even	ADV
ftr-498	120	46	any	any	DET
ftr-498	120	47	recognition	recognition	NOUN
ftr-498	120	48	at	at	ADP
ftr-498	120	49	oral	oral	ADJ
ftr-498	120	50	argument	argument	NOUN
ftr-498	120	51	that	that	SCONJ
ftr-498	120	52	the	the	DET
ftr-498	120	53	issue	issue	NOUN
ftr-498	120	54	was	be	AUX
ftr-498	120	55	properly	properly	ADV
ftr-498	120	56	presentedk	presentedk	NOUN
ftr-498	120	57	-	-	PUNCT
ftr-498	120	58	all	all	DET
ftr-498	120	59	states	state	NOUN
ftr-498	120	60	facing	face	VERB
ftr-498	120	61	refund	refund	ADJ
ftr-498	120	62	actions	action	NOUN
ftr-498	120	63	premised	premise	VERB
ftr-498	120	64	on	on	ADP
ftr-498	120	65	davis	davis	PROPN
ftr-498	120	66	are	be	AUX
ftr-498	120	67	bound	bind	VERB
ftr-498	120	68	to	to	PART
ftr-498	120	69	give	give	VERB
ftr-498	120	70	the	the	DET
ftr-498	120	71	decision	decision	NOUN
ftr-498	120	72	retroactive	retroactive	ADJ
ftr-498	120	73	effect	effect	NOUN
ftr-498	120	74	.	.	PUNCT
ftr-498	121	1	"	"	PUNCT
ftr-498	121	2	selective	selective	VERB
ftr-498	121	3	prospectivity"-the	prospectivity"-the	DET
ftr-498	121	4	practice	practice	NOUN
ftr-498	121	5	of	of	ADP
ftr-498	121	6	applying	apply	VERB
ftr-498	121	7	a	a	DET
ftr-498	121	8	ruling	ruling	NOUN
ftr-498	121	9	retroactively	retroactively	ADV
ftr-498	121	10	to	to	ADP
ftr-498	121	11	the	the	DET
ftr-498	121	12	parties	party	NOUN
ftr-498	121	13	whose	whose	DET
ftr-498	121	14	suit	suit	NOUN
ftr-498	121	15	resulted	result	VERB
ftr-498	121	16	in	in	ADP
ftr-498	121	17	a	a	DET
ftr-498	121	18	decision	decision	NOUN
ftr-498	121	19	on	on	ADP
ftr-498	121	20	the	the	DET
ftr-498	121	21	merits	merit	NOUN
ftr-498	121	22	but	but	CCONJ
ftr-498	121	23	prospectively	prospectively	ADV
ftr-498	121	24	to	to	ADP
ftr-498	121	25	all	all	DET
ftr-498	121	26	others	other	NOUN
ftr-498	121	27	-	-	PUNCT
ftr-498	121	28	once	once	ADV
ftr-498	121	29	favored	favor	VERB
ftr-498	121	30	to	to	PART
ftr-498	121	31	facilitate	facilitate	VERB
ftr-498	121	32	dramatic	dramatic	ADJ
ftr-498	121	33	law	law	NOUN
ftr-498	121	34	-	-	PUNCT
ftr-498	121	35	changing	change	VERB
ftr-498	121	36	criminal	criminal	ADJ
ftr-498	121	37	decisions	decision	NOUN
ftr-498	121	38	but	but	CCONJ
ftr-498	121	39	since	since	SCONJ
ftr-498	121	40	repudiated	repudiate	VERB
ftr-498	121	41	,	,	PUNCT
ftr-498	121	42	is	be	AUX
ftr-498	121	43	now	now	ADV
ftr-498	121	44	dead	dead	ADJ
ftr-498	121	45	in	in	ADP
ftr-498	121	46	civil	civil	ADJ
ftr-498	121	47	cases	case	NOUN
ftr-498	121	48	too	too	ADV
ftr-498	121	49	.	.	PUNCT
ftr-498	122	1	after	after	ADP
ftr-498	122	2	declaring	declare	VERB
ftr-498	122	3	davis	davis	PROPN
ftr-498	122	4	retroactive	retroactive	VERB
ftr-498	122	5	,	,	PUNCT
ftr-498	122	6	the	the	DET
ftr-498	122	7	court	court	NOUN
ftr-498	122	8	summarily	summarily	ADV
ftr-498	122	9	rejected	reject	VERB
ftr-498	122	10	virginia	virginia	PROPN
ftr-498	122	11	's	's	PART
ftr-498	122	12	claim	claim	NOUN
ftr-498	122	13	that	that	SCONJ
ftr-498	122	14	it	it	PRON
ftr-498	122	15	had	have	AUX
ftr-498	122	16	an	an	DET
ftr-498	122	17	adequate	adequate	ADJ
ftr-498	122	18	and	and	CCONJ
ftr-498	122	19	independent	independent	ADJ
ftr-498	122	20	state	state	NOUN
ftr-498	122	21	ground	ground	NOUN
ftr-498	122	22	for	for	ADP
ftr-498	122	23	its	its	PRON
ftr-498	122	24	refusal	refusal	NOUN
ftr-498	122	25	to	to	PART
ftr-498	122	26	apply	apply	VERB
ftr-498	122	27	davis	davis	PROPN
ftr-498	122	28	retroactively.2	retroactively.2	PROPN
ftr-498	122	29	'	'	PUNCT
ftr-498	122	30	virginia	virginia	PROPN
ftr-498	122	31	had	have	AUX
ftr-498	122	32	maintained	maintain	VERB
ftr-498	122	33	that	that	SCONJ
ftr-498	122	34	it	it	PRON
ftr-498	122	35	need	need	AUX
ftr-498	122	36	not	not	PART
ftr-498	122	37	provide	provide	VERB
ftr-498	122	38	compensation	compensation	NOUN
ftr-498	122	39	because	because	SCONJ
ftr-498	122	40	,	,	PUNCT
ftr-498	122	41	as	as	ADP
ftr-498	122	42	a	a	DET
ftr-498	122	43	matter	matter	NOUN
ftr-498	122	44	of	of	ADP
ftr-498	122	45	state	state	NOUN
ftr-498	122	46	law	law	NOUN
ftr-498	122	47	,	,	PUNCT
ftr-498	122	48	rulings	ruling	NOUN
ftr-498	122	49	striking	strike	VERB
ftr-498	122	50	down	down	ADP
ftr-498	122	51	state	state	NOUN
ftr-498	122	52	tax	tax	NOUN
ftr-498	122	53	statutes	statute	NOUN
ftr-498	122	54	are	be	AUX
ftr-498	122	55	given	give	VERB
ftr-498	122	56	only	only	ADV
ftr-498	122	57	prospective	prospective	ADJ
ftr-498	122	58	effect.y	effect.y	ADP
ftr-498	122	59	this	this	DET
ftr-498	122	60	claim	claim	NOUN
ftr-498	122	61	,	,	PUNCT
ftr-498	122	62	as	as	SCONJ
ftr-498	122	63	justice	justice	PROPN
ftr-498	122	64	thomas	thomas	PROPN
ftr-498	122	65	noted	note	VERB
ftr-498	122	66	,	,	PUNCT
ftr-498	122	67	was	be	AUX
ftr-498	122	68	an	an	DET
ftr-498	122	69	affront	affront	NOUN
ftr-498	122	70	to	to	ADP
ftr-498	122	71	the	the	DET
ftr-498	122	72	supremacy	supremacy	NOUN
ftr-498	122	73	clause	clause	NOUN
ftr-498	122	74	,	,	PUNCT
ftr-498	122	75	which	which	PRON
ftr-498	122	76	"	"	PUNCT
ftr-498	122	77	does	do	AUX
ftr-498	122	78	not	not	PART
ftr-498	122	79	allow	allow	VERB
ftr-498	122	80	federal	federal	ADJ
ftr-498	122	81	retroactivity	retroactivity	NOUN
ftr-498	122	82	doctrine	doctrine	NOUN
ftr-498	122	83	to	to	PART
ftr-498	122	84	be	be	AUX
ftr-498	122	85	supplanted	supplant	VERB
ftr-498	122	86	by	by	ADP
ftr-498	122	87	the	the	DET
ftr-498	122	88	invocation	invocation	NOUN
ftr-498	122	89	of	of	ADP
ftr-498	122	90	a	a	DET
ftr-498	122	91	contrary	contrary	ADJ
ftr-498	122	92	approach	approach	NOUN
ftr-498	122	93	to	to	ADP
ftr-498	122	94	retroactivity	retroactivity	NOUN
ftr-498	122	95	under	under	ADP
ftr-498	122	96	state	state	NOUN
ftr-498	122	97	law	law	NOUN
ftr-498	122	98	.	.	PUNCT
ftr-498	123	1	'-must	'-must	PROPN
ftr-498	123	2	establish	establish	VERB
ftr-498	123	3	a	a	DET
ftr-498	123	4	new	new	ADJ
ftr-498	123	5	principle	principle	NOUN
ftr-498	123	6	of	of	ADP
ftr-498	123	7	law	law	NOUN
ftr-498	123	8	,	,	PUNCT
ftr-498	123	9	either	either	CCONJ
ftr-498	123	10	by	by	ADP
ftr-498	123	11	overruling	overrule	VERB
ftr-498	123	12	clear	clear	ADJ
ftr-498	123	13	past	past	ADJ
ftr-498	123	14	precedent	precedent	NOUN
ftr-498	123	15	on	on	ADP
ftr-498	123	16	which	which	PRON
ftr-498	123	17	litigants	litigant	NOUN
ftr-498	123	18	may	may	AUX
ftr-498	123	19	have	have	AUX
ftr-498	123	20	relied	rely	VERB
ftr-498	123	21	,	,	PUNCT
ftr-498	123	22	or	or	CCONJ
ftr-498	123	23	by	by	ADP
ftr-498	123	24	deciding	decide	VERB
ftr-498	123	25	an	an	DET
ftr-498	123	26	issue	issue	NOUN
ftr-498	123	27	of	of	ADP
ftr-498	123	28	first	first	ADJ
ftr-498	123	29	impression	impression	NOUN
ftr-498	123	30	whose	whose	DET
ftr-498	123	31	resolution	resolution	NOUN
ftr-498	123	32	was	be	AUX
ftr-498	123	33	not	not	PART
ftr-498	123	34	clearly	clearly	ADV
ftr-498	123	35	foreshadowed	foreshadow	VERB
ftr-498	123	36	.	.	PUNCT
ftr-498	123	37	"	"	PUNCT
ftr-498	124	1	i	i	PRON
ftr-498	124	2	d.	d.	PROPN
ftr-498	124	3	at	at	ADP
ftr-498	124	4	106	106	NUM
ftr-498	124	5	(	(	PUNCT
ftr-498	124	6	citation	citation	NOUN
ftr-498	124	7	omitted	omit	VERB
ftr-498	124	8	)	)	PUNCT
ftr-498	124	9	.	.	PUNCT
ftr-498	125	1	second	second	ADJ
ftr-498	125	2	,	,	PUNCT
ftr-498	125	3	the	the	DET
ftr-498	125	4	history	history	NOUN
ftr-498	125	5	,	,	PUNCT
ftr-498	125	6	purpose	purpose	NOUN
ftr-498	125	7	,	,	PUNCT
ftr-498	125	8	and	and	CCONJ
ftr-498	125	9	effect	effect	NOUN
ftr-498	125	10	of	of	ADP
ftr-498	125	11	the	the	DET
ftr-498	125	12	new	new	ADJ
ftr-498	125	13	rule	rule	NOUN
ftr-498	125	14	should	should	AUX
ftr-498	125	15	be	be	AUX
ftr-498	125	16	consulted	consult	VERB
ftr-498	125	17	to	to	PART
ftr-498	125	18	determine	determine	VERB
ftr-498	125	19	whether	whether	SCONJ
ftr-498	125	20	retroactive	retroactive	ADJ
ftr-498	125	21	application	application	NOUN
ftr-498	125	22	would	would	AUX
ftr-498	125	23	advance	advance	VERB
ftr-498	125	24	or	or	CCONJ
ftr-498	125	25	hinder	hinder	VERB
ftr-498	125	26	its	its	PRON
ftr-498	125	27	operation	operation	NOUN
ftr-498	125	28	.	.	PUNCT
ftr-498	126	1	i	i	PRON
ftr-498	126	2	d.	d.	PROPN
ftr-498	126	3	at	at	ADP
ftr-498	126	4	106	106	NUM
ftr-498	126	5	-	-	SYM
ftr-498	126	6	07	07	NUM
ftr-498	126	7	.	.	PUNCT
ftr-498	127	1	third	third	ADJ
ftr-498	127	2	,	,	PUNCT
ftr-498	127	3	the	the	DET
ftr-498	127	4	equities	equity	NOUN
ftr-498	127	5	must	must	AUX
ftr-498	127	6	be	be	AUX
ftr-498	127	7	weighed	weigh	VERB
ftr-498	127	8	,	,	PUNCT
ftr-498	127	9	particularly	particularly	ADV
ftr-498	127	10	any	any	DET
ftr-498	127	11	hardship	hardship	NOUN
ftr-498	127	12	or	or	CCONJ
ftr-498	127	13	unfairness	unfairness	NOUN
ftr-498	127	14	that	that	PRON
ftr-498	127	15	retroactive	retroactive	ADJ
ftr-498	127	16	application	application	NOUN
ftr-498	127	17	might	might	AUX
ftr-498	127	18	work	work	VERB
ftr-498	127	19	.	.	PUNCT
ftr-498	128	1	i	i	PRON
ftr-498	128	2	d.	d.	PROPN
ftr-498	128	3	at	at	ADP
ftr-498	128	4	107	107	NUM
ftr-498	128	5	.	.	PUNCT
ftr-498	129	1	the	the	DET
ftr-498	129	2	court	court	NOUN
ftr-498	129	3	has	have	AUX
ftr-498	129	4	recently	recently	ADV
ftr-498	129	5	made	make	VERB
ftr-498	129	6	clear	clear	ADJ
ftr-498	129	7	that	that	SCONJ
ftr-498	129	8	the	the	DET
ftr-498	129	9	first	first	ADJ
ftr-498	129	10	consideration	consideration	NOUN
ftr-498	129	11	operates	operate	VERB
ftr-498	129	12	as	as	ADP
ftr-498	129	13	a	a	DET
ftr-498	129	14	threshold	threshold	NOUN
ftr-498	129	15	:	:	PUNCT
ftr-498	129	16	if	if	SCONJ
ftr-498	129	17	it	it	PRON
ftr-498	129	18	is	be	AUX
ftr-498	129	19	not	not	PART
ftr-498	129	20	satisfied	satisfied	ADJ
ftr-498	129	21	,	,	PUNCT
ftr-498	129	22	a	a	DET
ftr-498	129	23	decision	decision	NOUN
ftr-498	129	24	applies	apply	VERB
ftr-498	129	25	retroactively	retroactively	ADV
ftr-498	129	26	,	,	PUNCT
ftr-498	129	27	regardless	regardless	ADV
ftr-498	129	28	of	of	ADP
ftr-498	129	29	how	how	SCONJ
ftr-498	129	30	it	it	PRON
ftr-498	129	31	rates	rate	VERB
ftr-498	129	32	along	along	ADP
ftr-498	129	33	the	the	DET
ftr-498	129	34	other	other	ADJ
ftr-498	129	35	two	two	NUM
ftr-498	129	36	dimensions	dimension	NOUN
ftr-498	129	37	(	(	PUNCT
ftr-498	129	38	although	although	SCONJ
ftr-498	129	39	there	there	PRON
ftr-498	129	40	is	be	VERB
ftr-498	129	41	plainly	plainly	ADV
ftr-498	129	42	a	a	DET
ftr-498	129	43	substantial	substantial	ADJ
ftr-498	129	44	overlap	overlap	NOUN
ftr-498	129	45	between	between	ADP
ftr-498	129	46	an	an	DET
ftr-498	129	47	assessment	assessment	NOUN
ftr-498	129	48	of	of	ADP
ftr-498	129	49	novelty	novelty	NOUN
ftr-498	129	50	and	and	CCONJ
ftr-498	129	51	the	the	DET
ftr-498	129	52	third	third	ADJ
ftr-498	129	53	prong	prong	NOUN
ftr-498	129	54	's	's	PART
ftr-498	129	55	balancing	balancing	NOUN
ftr-498	129	56	of	of	ADP
ftr-498	129	57	the	the	DET
ftr-498	129	58	equities	equity	NOUN
ftr-498	129	59	)	)	PUNCT
ftr-498	129	60	.	.	PUNCT
ftr-498	130	1	see	see	VERB
ftr-498	130	2	ashland	ashland	PROPN
ftr-498	130	3	oil	oil	PROPN
ftr-498	130	4	,	,	PUNCT
ftr-498	130	5	inc	inc	PROPN
ftr-498	130	6	.	.	PROPN
ftr-498	131	1	v.	v.	PROPN
ftr-498	131	2	caryl	caryl	PROPN
ftr-498	131	3	.	.	PUNCT
ftr-498	132	1	497	497	NUM
ftr-498	132	2	u.s	u.s	PROPN
ftr-498	132	3	.	.	PROPN
ftr-498	132	4	916	916	NUM
ftr-498	132	5	.	.	X
ftr-498	133	1	918	918	NUM
ftr-498	133	2	(	(	PUNCT
ftr-498	133	3	1990	1990	NUM
ftr-498	133	4	)	)	PUNCT
ftr-498	133	5	(	(	PUNCT
ftr-498	133	6	per	per	ADP
ftr-498	133	7	curiam	curiam	NOUN
ftr-498	133	8	)	)	PUNCT
ftr-498	133	9	;	;	PUNCT
ftr-498	133	10	national	national	PROPN
ftr-498	133	11	mines	mines	PROPN
ftr-498	133	12	corp	corp	PROPN
ftr-498	133	13	.	.	PROPN
ftr-498	133	14	v.	v.	PROPN
ftr-498	133	15	caryl	caryl	PROPN
ftr-498	133	16	,	,	PUNCT
ftr-498	133	17	497	497	NUM
ftr-498	133	18	u.s	u.s	PROPN
ftr-498	133	19	.	.	PROPN
ftr-498	133	20	922	922	NUM
ftr-498	133	21	,	,	PUNCT
ftr-498	133	22	923	923	NUM
ftr-498	133	23	(	(	PUNCT
ftr-498	133	24	1990	1990	NUM
ftr-498	133	25	)	)	PUNCT
ftr-498	133	26	(	(	PUNCT
ftr-498	133	27	per	per	ADP
ftr-498	133	28	curiam	curiam	NOUN
ftr-498	133	29	)	)	PUNCT
ftr-498	133	30	.	.	PUNCT
ftr-498	134	1	20	20	NUM
ftr-498	134	2	.	.	X
ftr-498	135	1	see	see	VERB
ftr-498	135	2	harper	harper	NOUN
ftr-498	135	3	,	,	PUNCT
ftr-498	135	4	113	113	NUM
ftr-498	135	5	s.	s.	PROPN
ftr-498	135	6	ct	ct	PROPN
ftr-498	135	7	.	.	PUNCT
ftr-498	136	1	at	at	ADP
ftr-498	136	2	2530	2530	NUM
ftr-498	136	3	(	(	PUNCT
ftr-498	136	4	o'connor	o'connor	PROPN
ftr-498	136	5	,	,	PUNCT
ftr-498	136	6	j.	j.	PROPN
ftr-498	136	7	,	,	PUNCT
ftr-498	136	8	dissenting	dissent	VERB
ftr-498	136	9	)	)	PUNCT
ftr-498	136	10	.	.	PUNCT
ftr-498	137	1	21	21	NUM
ftr-498	137	2	.	.	PUNCT
ftr-498	138	1	the	the	DET
ftr-498	138	2	virginia	virginia	PROPN
ftr-498	138	3	supreme	supreme	PROPN
ftr-498	138	4	court	court	PROPN
ftr-498	138	5	originally	originally	ADV
ftr-498	138	6	held	hold	VERB
ftr-498	138	7	that	that	SCONJ
ftr-498	138	8	davis	davis	PROPN
ftr-498	138	9	applies	apply	VERB
ftr-498	138	10	purely	purely	ADV
ftr-498	138	11	prospectively	prospectively	ADV
ftr-498	138	12	under	under	ADP
ftr-498	138	13	the	the	DET
ftr-498	138	14	supreme	supreme	PROPN
ftr-498	138	15	court	court	PROPN
ftr-498	138	16	's	's	PART
ftr-498	138	17	three	three	NUM
ftr-498	138	18	-	-	PUNCT
ftr-498	138	19	pronged	pronged	ADJ
ftr-498	138	20	test	test	NOUN
ftr-498	138	21	for	for	ADP
ftr-498	138	22	the	the	DET
ftr-498	138	23	retroactive	retroactive	ADJ
ftr-498	138	24	application	application	NOUN
ftr-498	138	25	of	of	ADP
ftr-498	138	26	civil	civil	ADJ
ftr-498	138	27	decisions	decision	NOUN
ftr-498	138	28	in	in	ADP
ftr-498	138	29	chevron	chevron	PROPN
ftr-498	138	30	oil	oil	NOUN
ftr-498	138	31	.	.	PUNCT
ftr-498	139	1	harper	harper	PROPN
ftr-498	139	2	v.	v.	PROPN
ftr-498	139	3	virginia	virginia	PROPN
ftr-498	139	4	dep't	dep't	NOUN
ftr-498	139	5	of	of	ADP
ftr-498	139	6	taxation	taxation	NOUN
ftr-498	139	7	,	,	PUNCT
ftr-498	139	8	401	401	NUM
ftr-498	139	9	s.e.2d	s.e.2d	NOUN
ftr-498	139	10	868	868	NUM
ftr-498	139	11	(	(	PUNCT
ftr-498	139	12	va	va	NOUN
ftr-498	139	13	.	.	PROPN
ftr-498	139	14	1991	1991	NUM
ftr-498	139	15	)	)	PUNCT
ftr-498	139	16	.	.	PUNCT
ftr-498	140	1	the	the	DET
ftr-498	140	2	supreme	supreme	PROPN
ftr-498	140	3	court	court	PROPN
ftr-498	140	4	vacated	vacate	VERB
ftr-498	140	5	and	and	CCONJ
ftr-498	140	6	remanded	remand	VERB
ftr-498	140	7	in	in	ADP
ftr-498	140	8	light	light	NOUN
ftr-498	140	9	of	of	ADP
ftr-498	140	10	beam	beam	NOUN
ftr-498	140	11	.	.	PUNCT
ftr-498	141	1	ill	ill	PROPN
ftr-498	141	2	s.	s.	PROPN
ftr-498	141	3	ct	ct	PROPN
ftr-498	141	4	.	.	PROPN
ftr-498	141	5	2883	2883	NUM
ftr-498	141	6	(	(	PUNCT
ftr-498	141	7	1991	1991	NUM
ftr-498	141	8	)	)	PUNCT
ftr-498	141	9	.	.	PUNCT
ftr-498	142	1	on	on	ADP
ftr-498	142	2	remand	remand	NOUN
ftr-498	142	3	,	,	PUNCT
ftr-498	142	4	the	the	DET
ftr-498	142	5	virginia	virginia	PROPN
ftr-498	142	6	supreme	supreme	PROPN
ftr-498	142	7	court	court	PROPN
ftr-498	142	8	affirmed	affirm	VERB
ftr-498	142	9	its	its	PRON
ftr-498	142	10	earlier	early	ADJ
ftr-498	142	11	holding	holding	NOUN
ftr-498	142	12	,	,	PUNCT
ftr-498	142	13	concluding	conclude	VERB
ftr-498	142	14	that	that	SCONJ
ftr-498	142	15	the	the	DET
ftr-498	142	16	court	court	NOUN
ftr-498	142	17	did	do	AUX
ftr-498	142	18	not	not	PART
ftr-498	142	19	apply	apply	VERB
ftr-498	142	20	its	its	PRON
ftr-498	142	21	ruling	ruling	NOUN
ftr-498	142	22	in	in	ADP
ftr-498	142	23	davis	davis	PROPN
ftr-498	142	24	retroactively	retroactively	ADV
ftr-498	142	25	.	.	PUNCT
ftr-498	143	1	410	410	NUM
ftr-498	143	2	s.e.2d	s.e.2d	NOUN
ftr-498	143	3	629	629	NUM
ftr-498	143	4	(	(	PUNCT
ftr-498	143	5	va	va	NOUN
ftr-498	143	6	.	.	NOUN
ftr-498	143	7	1991	1991	NUM
ftr-498	143	8	)	)	PUNCT
ftr-498	143	9	.	.	PUNCT
ftr-498	144	1	the	the	DET
ftr-498	144	2	supreme	supreme	PROPN
ftr-498	144	3	court	court	PROPN
ftr-498	144	4	then	then	ADV
ftr-498	144	5	reversed	reverse	VERB
ftr-498	144	6	and	and	CCONJ
ftr-498	144	7	again	again	ADV
ftr-498	144	8	remanded	remand	VERB
ftr-498	144	9	.	.	PUNCT
ftr-498	145	1	113	113	NUM
ftr-498	145	2	s.	s.	PROPN
ftr-498	145	3	c.	c.	PROPN
ftr-498	145	4	2510	2510	NUM
ftr-498	145	5	(	(	PUNCT
ftr-498	145	6	1993	1993	NUM
ftr-498	145	7	)	)	PUNCT
ftr-498	145	8	.	.	PUNCT
ftr-498	146	1	22	22	NUM
ftr-498	146	2	.	.	X
ftr-498	147	1	harper	harper	NOUN
ftr-498	147	2	,	,	PUNCT
ftr-498	147	3	410	410	NUM
ftr-498	147	4	s.e.2d	s.e.2d	NOUN
ftr-498	147	5	at	at	ADP
ftr-498	147	6	873	873	NUM
ftr-498	147	7	-	-	SYM
ftr-498	147	8	74	74	NUM
ftr-498	147	9	.	.	PUNCT
ftr-498	147	10	23	23	NUM
ftr-498	147	11	.	.	X
ftr-498	148	1	harper	harper	NOUN
ftr-498	148	2	,	,	PUNCT
ftr-498	148	3	113	113	NUM
ftr-498	148	4	s.	s.	PROPN
ftr-498	148	5	ct	ct	PROPN
ftr-498	148	6	.	.	PUNCT
ftr-498	149	1	at	at	ADP
ftr-498	149	2	2519	2519	NUM
ftr-498	149	3	(	(	PUNCT
ftr-498	149	4	citation	citation	NOUN
ftr-498	149	5	omitted	omit	VERB
ftr-498	149	6	)	)	PUNCT
ftr-498	149	7	.	.	PUNCT
ftr-498	150	1	by	by	ADP
ftr-498	150	2	contrast	contrast	NOUN
ftr-498	150	3	,	,	PUNCT
ftr-498	150	4	"	"	PUNCT
ftr-498	150	5	the	the	DET
ftr-498	150	6	federal	federal	ADJ
ftr-498	150	7	constitution	constitution	NOUN
ftr-498	150	8	has	have	VERB
ftr-498	150	9	no	no	DET
ftr-498	150	10	voice	voice	NOUN
ftr-498	150	11	upon	upon	SCONJ
ftr-498	150	12	the	the	DET
ftr-498	150	13	subject	subject	NOUN
ftr-498	150	14	"	"	PUNCT
ftr-498	150	15	of	of	ADP
ftr-498	150	16	states	state	NOUN
ftr-498	150	17	'	'	PART
ftr-498	150	18	decisions	decision	NOUN
ftr-498	150	19	to	to	PART
ftr-498	150	20	make	make	VERB
ftr-498	150	21	judicial	judicial	ADJ
ftr-498	150	22	rulings	ruling	NOUN
ftr-498	150	23	on	on	ADP
ftr-498	150	24	state	state	NOUN
ftr-498	150	25	-	-	PUNCT
ftr-498	150	26	lmv	lmv	NOUN
ftr-498	150	27	issues	issue	NOUN
ftr-498	150	28	entirely	entirely	ADV
ftr-498	150	29	prospective	prospective	ADJ
ftr-498	150	30	;	;	PUNCT
ftr-498	150	31	to	to	PART
ftr-498	150	32	apply	apply	VERB
ftr-498	150	33	them	they	PRON
ftr-498	150	34	to	to	ADP
ftr-498	150	35	the	the	DET
ftr-498	150	36	parties	party	NOUN
ftr-498	150	37	in	in	ADP
ftr-498	150	38	court	court	NOUN
ftr-498	150	39	but	but	CCONJ
ftr-498	150	40	otherwise	otherwise	ADV
ftr-498	150	41	to	to	PART
ftr-498	150	42	enforce	enforce	VERB
ftr-498	150	43	them	they	PRON
ftr-498	150	44	prospectively	prospectively	ADV
ftr-498	150	45	;	;	PUNCT
ftr-498	150	46	or	or	CCONJ
ftr-498	150	47	to	to	PART
ftr-498	150	48	render	render	VERB
ftr-498	150	49	them	they	PRON
ftr-498	150	50	fully	fully	ADV
ftr-498	150	51	retroactive	retroactive	ADJ
ftr-498	150	52	,	,	PUNCT
ftr-498	150	53	thereby	thereby	ADV
ftr-498	150	54	affording	afford	VERB
ftr-498	150	55	relief	relief	NOUN
ftr-498	150	56	to	to	ADP
ftr-498	150	57	future	future	ADJ
ftr-498	150	58	litigants	litigant	NOUN
ftr-498	150	59	whose	whose	DET
ftr-498	150	60	claims	claim	NOUN
ftr-498	150	61	remain	remain	VERB
ftr-498	150	62	ripe	ripe	ADJ
ftr-498	150	63	and	and	CCONJ
ftr-498	150	64	those	those	PRON
ftr-498	150	65	whose	whose	DET
ftr-498	150	66	cases	case	NOUN
ftr-498	150	67	are	be	AUX
ftr-498	150	68	pending	pende	VERB
ftr-498	150	69	at	at	ADP
ftr-498	150	70	the	the	DET
ftr-498	150	71	time	time	NOUN
ftr-498	150	72	of	of	ADP
ftr-498	150	73	decision	decision	NOUN
ftr-498	150	74	.	.	PUNCT
ftr-498	151	1	see	see	VERB
ftr-498	151	2	great	great	ADJ
ftr-498	151	3	n.	n.	PROPN
ftr-498	151	4	ry	ry	PROPN
ftr-498	151	5	.	.	PUNCT
ftr-498	152	1	v.	v.	ADP
ftr-498	152	2	sunburst	sunburst	PROPN
ftr-498	152	3	oil	oil	PROPN
ftr-498	152	4	&	&	CCONJ
ftr-498	152	5	refining	refining	PROPN
ftr-498	152	6	co.	co.	PROPN
ftr-498	152	7	,	,	PUNCT
ftr-498	152	8	287	287	NUM
ftr-498	152	9	u.s	u.s	PROPN
ftr-498	152	10	.	.	PROPN
ftr-498	152	11	358	358	NUM
ftr-498	152	12	,	,	PUNCT
ftr-498	152	13	364	364	NUM
ftr-498	152	14	(	(	PUNCT
ftr-498	152	15	1932	1932	NUM
ftr-498	152	16	)	)	PUNCT
ftr-498	152	17	;	;	PUNCT
ftr-498	152	18	see	see	VERB
ftr-498	152	19	generally	generally	ADV
ftr-498	152	20	walter	walter	PROPN
ftr-498	152	21	v.	v.	PROPN
ftr-498	152	22	schaefer	schaefer	PROPN
ftr-498	152	23	,	,	PUNCT
ftr-498	152	24	the	the	DET
ftr-498	152	25	control	control	NOUN
ftr-498	152	26	of	of	ADP
ftr-498	152	27	"	"	PUNCT
ftr-498	152	28	sunbursts	sunburst	NOUN
ftr-498	152	29	"	"	PUNCT
ftr-498	152	30	:	:	PUNCT
ftr-498	152	31	techniques	technique	NOUN
ftr-498	152	32	of	of	ADP
ftr-498	152	33	prospective	prospective	ADJ
ftr-498	152	34	overruling	overruling	NOUN
ftr-498	152	35	,	,	PUNCT
ftr-498	152	36	42	42	NUM
ftr-498	152	37	n.y.u	n.y.u	NOUN
ftr-498	152	38	.	.	PUNCT
ftr-498	153	1	l.	l.	PROPN
ftr-498	153	2	rev	rev	PROPN
ftr-498	153	3	.	.	PROPN
ftr-498	154	1	631	631	NUM
ftr-498	154	2	(	(	PUNCT
ftr-498	154	3	1967	1967	NUM
ftr-498	154	4	)	)	PUNCT
ftr-498	154	5	.	.	PUNCT
ftr-498	155	1	19931	19931	NUM
ftr-498	155	2	florida	florida	PROPN
ftr-498	155	3	tax	tax	NOUN
ftr-498	155	4	review	review	NOUN
ftr-498	155	5	finally	finally	ADV
ftr-498	155	6	,	,	PUNCT
ftr-498	155	7	the	the	DET
ftr-498	155	8	court	court	NOUN
ftr-498	155	9	addressed	address	VERB
ftr-498	155	10	the	the	DET
ftr-498	155	11	question	question	NOUN
ftr-498	155	12	of	of	ADP
ftr-498	155	13	remedies	remedy	NOUN
ftr-498	155	14	.	.	PUNCT
ftr-498	156	1	mckesson	mckesson	PROPN
ftr-498	156	2	held	hold	VERB
ftr-498	156	3	that	that	SCONJ
ftr-498	156	4	if	if	SCONJ
ftr-498	156	5	a	a	DET
ftr-498	156	6	state	state	NOUN
ftr-498	156	7	provided	provide	VERB
ftr-498	156	8	"	"	PUNCT
ftr-498	156	9	a	a	DET
ftr-498	156	10	form	form	NOUN
ftr-498	156	11	of	of	ADP
ftr-498	156	12	'	'	PUNCT
ftr-498	156	13	predeprivation	predeprivation	NOUN
ftr-498	156	14	process	process	NOUN
ftr-498	156	15	,	,	PUNCT
ftr-498	156	16	'	'	PUNCT
ftr-498	156	17	for	for	ADP
ftr-498	156	18	example	example	NOUN
ftr-498	156	19	,	,	PUNCT
ftr-498	156	20	by	by	ADP
ftr-498	156	21	authorizing	authorize	VERB
ftr-498	156	22	taxpayers	taxpayer	NOUN
ftr-498	156	23	to	to	PART
ftr-498	156	24	bring	bring	VERB
ftr-498	156	25	suit	suit	NOUN
ftr-498	156	26	to	to	PART
ftr-498	156	27	enjoin	enjoin	VERB
ftr-498	156	28	imposition	imposition	NOUN
ftr-498	156	29	of	of	ADP
ftr-498	156	30	a	a	DET
ftr-498	156	31	tax	tax	NOUN
ftr-498	156	32	prior	prior	ADV
ftr-498	156	33	to	to	ADP
ftr-498	156	34	its	its	PRON
ftr-498	156	35	payment	payment	NOUN
ftr-498	156	36	,	,	PUNCT
ftr-498	156	37	or	or	CCONJ
ftr-498	156	38	by	by	ADP
ftr-498	156	39	allowing	allow	VERB
ftr-498	156	40	taxpayers	taxpayer	NOUN
ftr-498	156	41	to	to	PART
ftr-498	156	42	withhold	withhold	VERB
ftr-498	156	43	payment	payment	NOUN
ftr-498	156	44	and	and	CCONJ
ftr-498	156	45	then	then	ADV
ftr-498	156	46	interpose	interpose	VERB
ftr-498	156	47	their	their	PRON
ftr-498	156	48	objections	objection	NOUN
ftr-498	156	49	as	as	ADP
ftr-498	156	50	defenses	defense	NOUN
ftr-498	156	51	in	in	ADP
ftr-498	156	52	a	a	DET
ftr-498	156	53	tax	tax	NOUN
ftr-498	156	54	enforcement	enforcement	NOUN
ftr-498	156	55	proceeding	proceeding	NOUN
ftr-498	156	56	initiated	initiate	VERB
ftr-498	156	57	by	by	ADP
ftr-498	156	58	the	the	DET
ftr-498	156	59	state	state	NOUN
ftr-498	156	60	,	,	PUNCT
ftr-498	156	61	"	"	PUNCT
ftr-498	156	62	it	it	PRON
ftr-498	156	63	need	need	AUX
ftr-498	156	64	not	not	PART
ftr-498	156	65	provide	provide	VERB
ftr-498	156	66	refunds	refund	NOUN
ftr-498	156	67	or	or	CCONJ
ftr-498	156	68	impose	impose	VERB
ftr-498	156	69	a	a	DET
ftr-498	156	70	retroactive	retroactive	ADJ
ftr-498	156	71	tax	tax	NOUN
ftr-498	156	72	on	on	ADP
ftr-498	156	73	favored	favor	VERB
ftr-498	156	74	taxpayers	taxpayer	NOUN
ftr-498	156	75	should	should	AUX
ftr-498	156	76	a	a	DET
ftr-498	156	77	tax	tax	NOUN
ftr-498	156	78	statute	statute	NOUN
ftr-498	156	79	be	be	AUX
ftr-498	156	80	declared	declare	VERB
ftr-498	156	81	unconstitutional.24	unconstitutional.24	PROPN
ftr-498	156	82	virginia	virginia	PROPN
ftr-498	156	83	had	have	AUX
ftr-498	156	84	argued	argue	VERB
ftr-498	156	85	in	in	ADP
ftr-498	156	86	its	its	PRON
ftr-498	156	87	brief	brief	NOUN
ftr-498	156	88	that	that	SCONJ
ftr-498	156	89	federal	federal	ADJ
ftr-498	156	90	retirees	retiree	NOUN
ftr-498	156	91	had	have	AUX
ftr-498	156	92	a	a	DET
ftr-498	156	93	constitutionally	constitutionally	ADV
ftr-498	156	94	adequate	adequate	ADJ
ftr-498	156	95	prepayment	prepayment	NOUN
ftr-498	156	96	remedy	remedy	NOUN
ftr-498	156	97	if	if	SCONJ
ftr-498	156	98	they	they	PRON
ftr-498	156	99	wished	wish	VERB
ftr-498	156	100	to	to	PART
ftr-498	156	101	challenge	challenge	VERB
ftr-498	156	102	the	the	DET
ftr-498	156	103	constitutionality	constitutionality	NOUN
ftr-498	156	104	of	of	ADP
ftr-498	156	105	the	the	DET
ftr-498	156	106	state	state	NOUN
ftr-498	156	107	's	's	PART
ftr-498	156	108	tax	tax	NOUN
ftr-498	156	109	on	on	ADP
ftr-498	156	110	federal	federal	ADJ
ftr-498	156	111	pensions	pension	NOUN
ftr-498	156	112	.	.	PUNCT
ftr-498	157	1	however	however	ADV
ftr-498	157	2	,	,	PUNCT
ftr-498	157	3	because	because	SCONJ
ftr-498	157	4	the	the	DET
ftr-498	157	5	virginia	virginia	PROPN
ftr-498	157	6	courts	court	NOUN
ftr-498	157	7	had	have	AUX
ftr-498	157	8	not	not	PART
ftr-498	157	9	adjudicated	adjudicate	VERB
ftr-498	157	10	this	this	DET
ftr-498	157	11	claim	claim	NOUN
ftr-498	157	12	,	,	PUNCT
ftr-498	157	13	the	the	DET
ftr-498	157	14	supreme	supreme	PROPN
ftr-498	157	15	court	court	PROPN
ftr-498	157	16	declined	decline	VERB
ftr-498	157	17	to	to	PART
ftr-498	157	18	construe	construe	VERB
ftr-498	157	19	the	the	DET
ftr-498	157	20	relevant	relevant	ADJ
ftr-498	157	21	statutes	statute	NOUN
ftr-498	157	22	and	and	CCONJ
ftr-498	157	23	pass	pass	VERB
ftr-498	157	24	judgment	judgment	NOUN
ftr-498	157	25	on	on	ADP
ftr-498	157	26	their	their	PRON
ftr-498	157	27	sufficiency	sufficiency	NOUN
ftr-498	157	28	as	as	ADP
ftr-498	157	29	a	a	DET
ftr-498	157	30	matter	matter	NOUN
ftr-498	157	31	of	of	ADP
ftr-498	157	32	federal	federal	ADJ
ftr-498	157	33	law	law	NOUN
ftr-498	157	34	.	.	PUNCT
ftr-498	158	1	if	if	SCONJ
ftr-498	158	2	virginia	virginia	PROPN
ftr-498	158	3	did	do	AUX
ftr-498	158	4	not	not	PART
ftr-498	158	5	offer	offer	VERB
ftr-498	158	6	a	a	DET
ftr-498	158	7	pre	pre	ADJ
ftr-498	158	8	-	-	ADJ
ftr-498	158	9	payment	payment	ADJ
ftr-498	158	10	remedy	remedy	NOUN
ftr-498	158	11	satisfying	satisfy	VERB
ftr-498	158	12	due	due	ADJ
ftr-498	158	13	process	process	NOUN
ftr-498	158	14	requirements	requirement	NOUN
ftr-498	158	15	-	-	PUNCT
ftr-498	158	16	which	which	PRON
ftr-498	158	17	the	the	DET
ftr-498	158	18	court	court	NOUN
ftr-498	158	19	did	do	VERB
ftr-498	158	20	nothing	nothing	PRON
ftr-498	158	21	to	to	PART
ftr-498	158	22	specify	specify	VERB
ftr-498	158	23	,	,	PUNCT
ftr-498	158	24	beyond	beyond	ADP
ftr-498	158	25	quoting	quote	VERB
ftr-498	158	26	from	from	ADP
ftr-498	158	27	mckesson	mckesson	NOUN
ftr-498	158	28	-	-	PUNCT
ftr-498	158	29	then	then	ADV
ftr-498	158	30	it	it	PRON
ftr-498	158	31	must	must	AUX
ftr-498	158	32	,	,	PUNCT
ftr-498	158	33	justice	justice	PROPN
ftr-498	158	34	thomas	thomas	PROPN
ftr-498	158	35	wrote	write	VERB
ftr-498	158	36	,	,	PUNCT
ftr-498	158	37	provide	provide	VERB
ftr-498	158	38	the	the	DET
ftr-498	158	39	"	"	PUNCT
ftr-498	158	40	meaningful	meaningful	ADJ
ftr-498	158	41	backward	backward	ADV
ftr-498	158	42	-	-	PUNCT
ftr-498	158	43	looking	look	VERB
ftr-498	158	44	relief	relief	NOUN
ftr-498	158	45	'	'	PUNCT
ftr-498	158	46	that	that	SCONJ
ftr-498	158	47	mckesson	mckesson	PROPN
ftr-498	158	48	demands	demand	VERB
ftr-498	158	49	.	.	PUNCT
ftr-498	158	50	'	'	PUNCT
ftr-498	159	1	extending	extend	VERB
ftr-498	159	2	the	the	DET
ftr-498	159	3	tax	tax	NOUN
ftr-498	159	4	preference	preference	NOUN
ftr-498	159	5	for	for	ADP
ftr-498	159	6	retired	retire	VERB
ftr-498	159	7	state	state	NOUN
ftr-498	159	8	workers	worker	NOUN
ftr-498	159	9	retroactively	retroactively	ADV
ftr-498	159	10	to	to	ADP
ftr-498	159	11	federal	federal	ADJ
ftr-498	159	12	retirees	retiree	NOUN
ftr-498	159	13	,	,	PUNCT
ftr-498	159	14	and	and	CCONJ
ftr-498	159	15	refunding	refund	VERB
ftr-498	159	16	the	the	DET
ftr-498	159	17	excess	excess	ADJ
ftr-498	159	18	tax	tax	NOUN
ftr-498	159	19	the	the	DET
ftr-498	159	20	latter	latter	ADJ
ftr-498	159	21	paid	pay	VERB
ftr-498	159	22	,	,	PUNCT
ftr-498	159	23	would	would	AUX
ftr-498	159	24	certainly	certainly	ADV
ftr-498	159	25	fulfill	fulfill	VERB
ftr-498	159	26	this	this	DET
ftr-498	159	27	obligation	obligation	NOUN
ftr-498	159	28	.	.	PUNCT
ftr-498	160	1	but	but	CCONJ
ftr-498	160	2	,	,	PUNCT
ftr-498	160	3	as	as	SCONJ
ftr-498	160	4	the	the	DET
ftr-498	160	5	court	court	NOUN
ftr-498	160	6	explained	explain	VERB
ftr-498	160	7	in	in	ADP
ftr-498	160	8	mckesson	mckesson	PROPN
ftr-498	160	9	,	,	PUNCT
ftr-498	160	10	other	other	ADJ
ftr-498	160	11	options	option	NOUN
ftr-498	160	12	are	be	AUX
ftr-498	160	13	available	available	ADJ
ftr-498	160	14	.	.	PUNCT
ftr-498	161	1	a	a	DET
ftr-498	161	2	state	state	NOUN
ftr-498	161	3	could	could	AUX
ftr-498	161	4	,	,	PUNCT
ftr-498	161	5	for	for	ADP
ftr-498	161	6	example	example	NOUN
ftr-498	161	7	,	,	PUNCT
ftr-498	161	8	tax	tax	NOUN
ftr-498	161	9	state	state	NOUN
ftr-498	161	10	retirees	retiree	NOUN
ftr-498	161	11	retroactively	retroactively	ADV
ftr-498	161	12	at	at	ADP
ftr-498	161	13	the	the	DET
ftr-498	161	14	same	same	ADJ
ftr-498	161	15	rate	rate	NOUN
ftr-498	161	16	that	that	PRON
ftr-498	161	17	applied	apply	VERB
ftr-498	161	18	to	to	ADP
ftr-498	161	19	federal	federal	ADJ
ftr-498	161	20	pensioners	pensioner	NOUN
ftr-498	161	21	(	(	PUNCT
ftr-498	161	22	assuming	assume	VERB
ftr-498	161	23	that	that	SCONJ
ftr-498	161	24	retroactive	retroactive	ADJ
ftr-498	161	25	taxes	taxis	NOUN
ftr-498	161	26	were	be	AUX
ftr-498	161	27	compatible	compatible	ADJ
ftr-498	161	28	with	with	ADP
ftr-498	161	29	due	due	ADJ
ftr-498	161	30	process	process	NOUN
ftr-498	161	31	guarantees	guarantee	NOUN
ftr-498	161	32	and	and	CCONJ
ftr-498	161	33	state	state	NOUN
ftr-498	161	34	-	-	PUNCT
ftr-498	161	35	law	law	NOUN
ftr-498	161	36	constraints	constraint	NOUN
ftr-498	161	37	)	)	PUNCT
ftr-498	161	38	.	.	PUNCT
ftr-498	162	1	or	or	CCONJ
ftr-498	162	2	it	it	PRON
ftr-498	162	3	could	could	AUX
ftr-498	162	4	combine	combine	VERB
ftr-498	162	5	retroactive	retroactive	ADJ
ftr-498	162	6	taxes	taxis	NOUN
ftr-498	162	7	and	and	CCONJ
ftr-498	162	8	refunds	refund	NOUN
ftr-498	162	9	to	to	PART
ftr-498	162	10	achieve	achieve	VERB
ftr-498	162	11	"	"	PUNCT
ftr-498	162	12	in	in	ADP
ftr-498	162	13	hindsight	hindsight	ADJ
ftr-498	162	14	a	a	DET
ftr-498	162	15	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	162	16	scheme	scheme	NOUN
ftr-498	162	17	.	.	PUNCT
ftr-498	163	1	,	,	PUNCT
ftr-498	163	2	26	26	NUM
ftr-498	163	3	because	because	SCONJ
ftr-498	163	4	it	it	PRON
ftr-498	163	5	was	be	AUX
ftr-498	163	6	for	for	ADP
ftr-498	163	7	the	the	DET
ftr-498	163	8	state	state	NOUN
ftr-498	163	9	,	,	PUNCT
ftr-498	163	10	not	not	PART
ftr-498	163	11	the	the	DET
ftr-498	163	12	supreme	supreme	PROPN
ftr-498	163	13	court	court	PROPN
ftr-498	163	14	,	,	PUNCT
ftr-498	163	15	to	to	PART
ftr-498	163	16	choose	choose	VERB
ftr-498	163	17	among	among	ADP
ftr-498	163	18	the	the	DET
ftr-498	163	19	various	various	ADJ
ftr-498	163	20	alternatives	alternative	NOUN
ftr-498	163	21	that	that	PRON
ftr-498	163	22	would	would	AUX
ftr-498	163	23	remedy	remedy	VERB
ftr-498	163	24	the	the	DET
ftr-498	163	25	earlier	early	ADV
ftr-498	163	26	wrong	wrong	NOUN
ftr-498	163	27	,	,	PUNCT
ftr-498	163	28	the	the	DET
ftr-498	163	29	court	court	NOUN
ftr-498	163	30	reversed	reverse	VERB
ftr-498	163	31	and	and	CCONJ
ftr-498	163	32	remanded	remand	VERB
ftr-498	163	33	the	the	DET
ftr-498	163	34	case	case	NOUN
ftr-498	163	35	to	to	ADP
ftr-498	163	36	the	the	DET
ftr-498	163	37	virginia	virginia	PROPN
ftr-498	163	38	supreme	supreme	PROPN
ftr-498	163	39	court	court	PROPN
ftr-498	163	40	for	for	ADP
ftr-498	163	41	further	further	ADJ
ftr-498	163	42	proceedings	proceeding	NOUN
ftr-498	163	43	.	.	PUNCT
ftr-498	164	1	in	in	ADP
ftr-498	164	2	a	a	DET
ftr-498	164	3	separate	separate	ADJ
ftr-498	164	4	opinion	opinion	NOUN
ftr-498	164	5	,	,	PUNCT
ftr-498	164	6	justice	justice	PROPN
ftr-498	164	7	kennedy	kennedy	PROPN
ftr-498	164	8	,	,	PUNCT
ftr-498	164	9	joined	join	VERB
ftr-498	164	10	by	by	ADP
ftr-498	164	11	justice	justice	PROPN
ftr-498	164	12	white	white	PROPN
ftr-498	164	13	,	,	PUNCT
ftr-498	164	14	concurred	concur	VERB
ftr-498	164	15	in	in	ADP
ftr-498	164	16	the	the	DET
ftr-498	164	17	court	court	NOUN
ftr-498	164	18	's	's	PART
ftr-498	164	19	result	result	NOUN
ftr-498	164	20	but	but	CCONJ
ftr-498	164	21	not	not	PART
ftr-498	164	22	in	in	ADP
ftr-498	164	23	the	the	DET
ftr-498	164	24	pivotal	pivotal	ADJ
ftr-498	164	25	section	section	NOUN
ftr-498	164	26	of	of	ADP
ftr-498	164	27	its	its	PRON
ftr-498	164	28	reasoning	reasoning	NOUN
ftr-498	164	29	.	.	PUNCT
ftr-498	165	1	he	he	PRON
ftr-498	165	2	first	first	ADV
ftr-498	165	3	expressed	express	VERB
ftr-498	165	4	his	his	PRON
ftr-498	165	5	conviction	conviction	NOUN
ftr-498	165	6	that	that	SCONJ
ftr-498	165	7	the	the	DET
ftr-498	165	8	purely	purely	ADV
ftr-498	165	9	prospective	prospective	ADJ
ftr-498	165	10	application	application	NOUN
ftr-498	165	11	of	of	ADP
ftr-498	165	12	civil	civil	ADJ
ftr-498	165	13	decisions	decision	NOUN
ftr-498	165	14	is	be	AUX
ftr-498	165	15	sometimes	sometimes	ADV
ftr-498	165	16	appropriate	appropriate	ADJ
ftr-498	165	17	.	.	PUNCT
ftr-498	166	1	then	then	ADV
ftr-498	166	2	,	,	PUNCT
ftr-498	166	3	in	in	ADP
ftr-498	166	4	what	what	PRON
ftr-498	166	5	might	might	AUX
ftr-498	166	6	be	be	AUX
ftr-498	166	7	an	an	DET
ftr-498	166	8	overly	overly	ADV
ftr-498	166	9	anxious	anxious	ADJ
ftr-498	166	10	reading	reading	NOUN
ftr-498	166	11	of	of	ADP
ftr-498	166	12	the	the	DET
ftr-498	166	13	majority	majority	NOUN
ftr-498	166	14	opinion	opinion	NOUN
ftr-498	166	15	(	(	PUNCT
ftr-498	166	16	although	although	SCONJ
ftr-498	166	17	justice	justice	PROPN
ftr-498	166	18	thomas	thomas	PROPN
ftr-498	166	19	evidently	evidently	ADV
ftr-498	166	20	did	do	AUX
ftr-498	166	21	not	not	PART
ftr-498	166	22	rewrite	rewrite	VERB
ftr-498	166	23	his	his	PRON
ftr-498	166	24	draft	draft	NOUN
ftr-498	166	25	to	to	PART
ftr-498	166	26	quiet	quiet	VERB
ftr-498	166	27	the	the	DET
ftr-498	166	28	worry	worry	NOUN
ftr-498	166	29	that	that	SCONJ
ftr-498	166	30	both	both	PRON
ftr-498	166	31	justice	justice	PROPN
ftr-498	166	32	kennedy	kennedy	PROPN
ftr-498	166	33	and	and	CCONJ
ftr-498	166	34	justice	justice	PROPN
ftr-498	166	35	o'connor	o'connor	PROPN
ftr-498	166	36	voiced	voice	VERB
ftr-498	166	37	)	)	PUNCT
ftr-498	166	38	,	,	PUNCT
ftr-498	166	39	justice	justice	PROPN
ftr-498	166	40	kennedy	kennedy	PROPN
ftr-498	166	41	denounced	denounce	VERB
ftr-498	166	42	"	"	PUNCT
ftr-498	166	43	the	the	DET
ftr-498	166	44	court	court	NOUN
ftr-498	166	45	's	's	PART
ftr-498	166	46	broad	broad	ADJ
ftr-498	166	47	24	24	NUM
ftr-498	166	48	.	.	PUNCT
ftr-498	167	1	mckesson	mckesson	PROPN
ftr-498	167	2	corp	corp	PROPN
ftr-498	167	3	.	.	PROPN
ftr-498	168	1	v.	v.	ADP
ftr-498	168	2	division	division	NOUN
ftr-498	168	3	of	of	ADP
ftr-498	168	4	alcoholic	alcoholic	ADJ
ftr-498	168	5	beverages	beverage	NOUN
ftr-498	168	6	,	,	PUNCT
ftr-498	168	7	496	496	NUM
ftr-498	168	8	u.s	u.s	PROPN
ftr-498	168	9	.	.	PROPN
ftr-498	168	10	18,36	18,36	NUM
ftr-498	168	11	-	-	SYM
ftr-498	168	12	40	40	NUM
ftr-498	168	13	(	(	PUNCT
ftr-498	168	14	1990	1990	NUM
ftr-498	168	15	)	)	PUNCT
ftr-498	168	16	.	.	PUNCT
ftr-498	169	1	25	25	NUM
ftr-498	169	2	.	.	X
ftr-498	169	3	harper	harper	NOUN
ftr-498	169	4	,	,	PUNCT
ftr-498	169	5	113	113	NUM
ftr-498	169	6	s.	s.	PROPN
ftr-498	169	7	ct	ct	PROPN
ftr-498	169	8	.	.	PUNCT
ftr-498	170	1	at	at	ADP
ftr-498	170	2	2519	2519	NUM
ftr-498	170	3	(	(	PUNCT
ftr-498	170	4	quoting	quote	VERB
ftr-498	170	5	mckesson	mckesson	PROPN
ftr-498	170	6	,	,	PUNCT
ftr-498	170	7	496	496	NUM
ftr-498	170	8	u.s	u.s	PROPN
ftr-498	170	9	.	.	PROPN
ftr-498	170	10	at	at	ADP
ftr-498	170	11	31	31	NUM
ftr-498	170	12	)	)	PUNCT
ftr-498	170	13	.	.	PUNCT
ftr-498	171	1	26	26	NUM
ftr-498	171	2	.	.	PUNCT
ftr-498	172	1	i	i	PRON
ftr-498	172	2	d.	d.	PROPN
ftr-498	172	3	at	at	ADP
ftr-498	172	4	2520	2520	NUM
ftr-498	172	5	(	(	PUNCT
ftr-498	172	6	quoting	quote	VERB
ftr-498	172	7	mckesson	mckesson	PROPN
ftr-498	172	8	,	,	PUNCT
ftr-498	172	9	496	496	NUM
ftr-498	172	10	u.s	u.s	PROPN
ftr-498	172	11	.	.	PROPN
ftr-498	172	12	at	at	ADP
ftr-498	172	13	40	40	NUM
ftr-498	172	14	)	)	PUNCT
ftr-498	172	15	.	.	PUNCT
ftr-498	173	1	27	27	NUM
ftr-498	173	2	.	.	PUNCT
ftr-498	174	1	i	i	PRON
ftr-498	174	2	d.	d.	PROPN
ftr-498	174	3	justice	justice	PROPN
ftr-498	174	4	scalia	scalia	PROPN
ftr-498	174	5	,	,	PUNCT
ftr-498	174	6	who	who	PRON
ftr-498	174	7	joined	join	VERB
ftr-498	174	8	the	the	DET
ftr-498	174	9	court	court	NOUN
ftr-498	174	10	's	's	PART
ftr-498	174	11	opinion	opinion	NOUN
ftr-498	174	12	in	in	ADP
ftr-498	174	13	full	full	ADJ
ftr-498	174	14	,	,	PUNCT
ftr-498	174	15	added	add	VERB
ftr-498	174	16	a	a	DET
ftr-498	174	17	long	long	ADJ
ftr-498	174	18	concurrence	concurrence	NOUN
ftr-498	174	19	criticizing	criticize	VERB
ftr-498	174	20	justice	justice	PROPN
ftr-498	174	21	o'connor	o'connor	PROPN
ftr-498	174	22	's	's	PART
ftr-498	174	23	dissent	dissent	NOUN
ftr-498	174	24	.	.	PUNCT
ftr-498	175	1	i	i	PRON
ftr-498	175	2	d.	d.	PROPN
ftr-498	175	3	(	(	PUNCT
ftr-498	175	4	scalia	scalia	PROPN
ftr-498	175	5	,	,	PUNCT
ftr-498	175	6	j.	j.	PROPN
ftr-498	175	7	,	,	PUNCT
ftr-498	175	8	concurring	concur	VERB
ftr-498	175	9	)	)	PUNCT
ftr-498	175	10	.	.	PUNCT
ftr-498	176	1	he	he	PRON
ftr-498	176	2	reiterated	reiterate	VERB
ftr-498	176	3	his	his	PRON
ftr-498	176	4	antipathy	antipathy	ADJ
ftr-498	176	5	to	to	ADP
ftr-498	176	6	purely	purely	ADV
ftr-498	176	7	prospective	prospective	ADJ
ftr-498	176	8	decisionmaking	decisionmaking	NOUN
ftr-498	176	9	and	and	CCONJ
ftr-498	176	10	repeated	repeat	VERB
ftr-498	176	11	his	his	PRON
ftr-498	176	12	call	call	NOUN
ftr-498	176	13	,	,	PUNCT
ftr-498	176	14	see	see	VERB
ftr-498	176	15	beam	beam	NOUN
ftr-498	176	16	,	,	PUNCT
ftr-498	176	17	111	111	NUM
ftr-498	176	18	s.	s.	PROPN
ftr-498	176	19	ct	ct	PROPN
ftr-498	176	20	.	.	PUNCT
ftr-498	177	1	at	at	ADP
ftr-498	177	2	2450	2450	NUM
ftr-498	177	3	(	(	PUNCT
ftr-498	177	4	scalia	scalia	PROPN
ftr-498	177	5	,	,	PUNCT
ftr-498	177	6	j.	j.	PROPN
ftr-498	177	7	,	,	PUNCT
ftr-498	177	8	concurring	concur	VERB
ftr-498	177	9	in	in	ADP
ftr-498	177	10	the	the	DET
ftr-498	177	11	judgment	judgment	NOUN
ftr-498	177	12	)	)	PUNCT
ftr-498	177	13	,	,	PUNCT
ftr-498	177	14	for	for	ADP
ftr-498	177	15	a	a	DET
ftr-498	177	16	return	return	NOUN
ftr-498	177	17	to	to	ADP
ftr-498	177	18	a	a	DET
ftr-498	177	19	rule	rule	NOUN
ftr-498	177	20	of	of	ADP
ftr-498	177	21	automatic	automatic	ADJ
ftr-498	177	22	retroactivity	retroactivity	NOUN
ftr-498	177	23	for	for	ADP
ftr-498	177	24	civil	civil	ADJ
ftr-498	177	25	cases	case	NOUN
ftr-498	177	26	.	.	PUNCT
ftr-498	178	1	[	[	X
ftr-498	178	2	vol	vol	NOUN
ftr-498	178	3	1:8	1:8	NUM
ftr-498	178	4	harper	harper	NOUN
ftr-498	178	5	and	and	CCONJ
ftr-498	178	6	its	its	PRON
ftr-498	178	7	aftermath	aftermath	NOUN
ftr-498	178	8	dicta	dicta	PROPN
ftr-498	178	9	...	...	PUNCT
ftr-498	178	10	that	that	PRON
ftr-498	178	11	appears	appear	VERB
ftr-498	178	12	to	to	PART
ftr-498	178	13	embrace	embrace	VERB
ftr-498	178	14	in	in	ADP
ftr-498	178	15	the	the	DET
ftr-498	178	16	civil	civil	ADJ
ftr-498	178	17	context	context	NOUN
ftr-498	178	18	the	the	DET
ftr-498	178	19	retroactivity	retroactivity	NOUN
ftr-498	178	20	principles	principle	NOUN
ftr-498	178	21	adopted	adopt	VERB
ftr-498	178	22	for	for	ADP
ftr-498	178	23	criminal	criminal	ADJ
ftr-498	178	24	cases	case	NOUN
ftr-498	178	25	in	in	ADP
ftr-498	178	26	griffith	griffith	PROPN
ftr-498	178	27	v.	v.	ADP
ftr-498	178	28	kentucky	kentucky	PROPN
ftr-498	178	29	.	.	PUNCT
ftr-498	179	1	"'2	"'2	PUNCT
ftr-498	179	2	justice	justice	PROPN
ftr-498	179	3	kennedy	kennedy	PROPN
ftr-498	179	4	further	further	PROPN
ftr-498	179	5	agreed	agree	VERB
ftr-498	179	6	with	with	ADP
ftr-498	179	7	the	the	DET
ftr-498	179	8	dissent	dissent	NOUN
ftr-498	179	9	that	that	PRON
ftr-498	179	10	chevron	chevron	PROPN
ftr-498	179	11	oil	oil	NOUN
ftr-498	179	12	's	's	PART
ftr-498	179	13	tripartite	tripartite	ADJ
ftr-498	179	14	test	test	NOUN
ftr-498	179	15	should	should	AUX
ftr-498	179	16	be	be	AUX
ftr-498	179	17	used	use	VERB
ftr-498	179	18	to	to	PART
ftr-498	179	19	determine	determine	VERB
ftr-498	179	20	whether	whether	SCONJ
ftr-498	179	21	a	a	DET
ftr-498	179	22	civil	civil	ADJ
ftr-498	179	23	decision	decision	NOUN
ftr-498	179	24	applies	apply	VERB
ftr-498	179	25	retroactively	retroactively	ADV
ftr-498	179	26	.	.	PUNCT
ftr-498	180	1	that	that	DET
ftr-498	180	2	test	test	NOUN
ftr-498	180	3	,	,	PUNCT
ftr-498	180	4	he	he	PRON
ftr-498	180	5	asserted	assert	VERB
ftr-498	180	6	,	,	PUNCT
ftr-498	180	7	should	should	AUX
ftr-498	180	8	take	take	VERB
ftr-498	180	9	precedence	precedence	NOUN
ftr-498	180	10	over	over	ADP
ftr-498	180	11	a	a	DET
ftr-498	180	12	litigant	litigant	NOUN
ftr-498	180	13	's	's	PART
ftr-498	180	14	claim	claim	NOUN
ftr-498	180	15	to	to	ADP
ftr-498	180	16	the	the	DET
ftr-498	180	17	same	same	ADJ
ftr-498	180	18	treatment	treatment	NOUN
ftr-498	180	19	as	as	ADP
ftr-498	180	20	the	the	DET
ftr-498	180	21	parties	party	NOUN
ftr-498	180	22	to	to	ADP
ftr-498	180	23	an	an	DET
ftr-498	180	24	earlier	early	ADJ
ftr-498	180	25	case	case	NOUN
ftr-498	180	26	in	in	ADP
ftr-498	180	27	which	which	PRON
ftr-498	180	28	the	the	DET
ftr-498	180	29	court	court	NOUN
ftr-498	180	30	announced	announce	VERB
ftr-498	180	31	a	a	DET
ftr-498	180	32	ruling	ruling	NOUN
ftr-498	180	33	on	on	ADP
ftr-498	180	34	the	the	DET
ftr-498	180	35	merits	merit	NOUN
ftr-498	180	36	without	without	ADP
ftr-498	180	37	fully	fully	ADV
ftr-498	180	38	considering	consider	VERB
ftr-498	180	39	the	the	DET
ftr-498	180	40	retroactivity	retroactivity	NOUN
ftr-498	180	41	issue	issue	NOUN
ftr-498	180	42	.	.	PUNCT
ftr-498	181	1	employing	employ	VERB
ftr-498	181	2	the	the	DET
ftr-498	181	3	chevron	chevron	NOUN
ftr-498	181	4	oil	oil	NOUN
ftr-498	181	5	test	test	NOUN
ftr-498	181	6	,	,	PUNCT
ftr-498	181	7	justice	justice	PROPN
ftr-498	181	8	kennedy	kennedy	PROPN
ftr-498	181	9	concluded	conclude	VERB
ftr-498	181	10	that	that	SCONJ
ftr-498	181	11	davis	davis	PROPN
ftr-498	181	12	should	should	AUX
ftr-498	181	13	be	be	AUX
ftr-498	181	14	given	give	VERB
ftr-498	181	15	retroactive	retroactive	ADJ
ftr-498	181	16	effect	effect	NOUN
ftr-498	181	17	.	.	PUNCT
ftr-498	181	18	'	'	PUNCT
ftr-498	182	1	far	far	ADV
ftr-498	182	2	from	from	ADP
ftr-498	182	3	announcing	announce	VERB
ftr-498	182	4	a	a	DET
ftr-498	182	5	new	new	ADJ
ftr-498	182	6	principle	principle	NOUN
ftr-498	182	7	of	of	ADP
ftr-498	182	8	law	law	NOUN
ftr-498	182	9	,	,	PUNCT
ftr-498	182	10	davis	davis	PROPN
ftr-498	182	11	was	be	AUX
ftr-498	182	12	,	,	PUNCT
ftr-498	182	13	in	in	ADP
ftr-498	182	14	justice	justice	PROPN
ftr-498	182	15	kennedy	kennedy	PROPN
ftr-498	182	16	's	's	PART
ftr-498	182	17	view	view	NOUN
ftr-498	182	18	,	,	PUNCT
ftr-498	182	19	"	"	PUNCT
ftr-498	182	20	a	a	DET
ftr-498	182	21	mere	mere	ADJ
ftr-498	182	22	application	application	NOUN
ftr-498	182	23	of	of	ADP
ftr-498	182	24	plain	plain	ADJ
ftr-498	182	25	statutory	statutory	ADJ
ftr-498	182	26	language	language	NOUN
ftr-498	182	27	and	and	CCONJ
ftr-498	182	28	existing	exist	VERB
ftr-498	182	29	precedent	precedent	NOUN
ftr-498	182	30	.	.	PUNCT
ftr-498	182	31	"	"	PUNCT
ftr-498	183	1	hence	hence	ADV
ftr-498	183	2	,	,	PUNCT
ftr-498	183	3	he	he	PRON
ftr-498	183	4	agreed	agree	VERB
ftr-498	183	5	with	with	ADP
ftr-498	183	6	the	the	DET
ftr-498	183	7	court	court	NOUN
ftr-498	183	8	's	's	PART
ftr-498	183	9	disposition	disposition	NOUN
ftr-498	183	10	of	of	ADP
ftr-498	183	11	the	the	DET
ftr-498	183	12	case	case	NOUN
ftr-498	183	13	if	if	SCONJ
ftr-498	183	14	not	not	PART
ftr-498	183	15	its	its	PRON
ftr-498	183	16	rationale	rationale	NOUN
ftr-498	183	17	.	.	PUNCT
ftr-498	184	1	justice	justice	PROPN
ftr-498	184	2	o'connor	o'connor	PROPN
ftr-498	184	3	's	's	PART
ftr-498	184	4	dissent	dissent	NOUN
ftr-498	184	5	,	,	PUNCT
ftr-498	184	6	which	which	PRON
ftr-498	184	7	chief	chief	ADJ
ftr-498	184	8	justice	justice	NOUN
ftr-498	184	9	rehnquist	rehnquist	PROPN
ftr-498	184	10	joined	join	VERB
ftr-498	184	11	,	,	PUNCT
ftr-498	184	12	parted	part	VERB
ftr-498	184	13	company	company	NOUN
ftr-498	184	14	with	with	ADP
ftr-498	184	15	justice	justice	PROPN
ftr-498	184	16	kennedy	kennedy	PROPN
ftr-498	184	17	's	's	PART
ftr-498	184	18	assessment	assessment	NOUN
ftr-498	184	19	of	of	ADP
ftr-498	184	20	davis	davis	PROPN
ftr-498	184	21	's	's	PART
ftr-498	184	22	novelty	novelty	NOUN
ftr-498	184	23	.	.	PUNCT
ftr-498	185	1	she	she	PRON
ftr-498	185	2	argued	argue	VERB
ftr-498	185	3	at	at	ADP
ftr-498	185	4	length	length	NOUN
ftr-498	185	5	that	that	SCONJ
ftr-498	185	6	chevron	chevron	PROPN
ftr-498	185	7	oil	oil	NOUN
ftr-498	185	8	was	be	AUX
ftr-498	185	9	better	well	ADV
ftr-498	185	10	read	read	VERB
ftr-498	185	11	to	to	PART
ftr-498	185	12	deny	deny	VERB
ftr-498	185	13	retroactive	retroactive	ADJ
ftr-498	185	14	effect	effect	NOUN
ftr-498	185	15	to	to	ADP
ftr-498	185	16	davis	davis	PROPN
ftr-498	185	17	,	,	PUNCT
ftr-498	185	18	particularly	particularly	ADV
ftr-498	185	19	in	in	ADP
ftr-498	185	20	light	light	NOUN
ftr-498	185	21	of	of	ADP
ftr-498	185	22	the	the	DET
ftr-498	185	23	burden	burden	NOUN
ftr-498	185	24	that	that	PRON
ftr-498	185	25	applying	apply	VERB
ftr-498	185	26	davis	davis	PROPN
ftr-498	185	27	retroactively	retroactively	ADV
ftr-498	185	28	would	would	AUX
ftr-498	185	29	impose	impose	VERB
ftr-498	185	30	on	on	ADP
ftr-498	185	31	states	state	NOUN
ftr-498	185	32	if	if	SCONJ
ftr-498	185	33	they	they	PRON
ftr-498	185	34	had	have	VERB
ftr-498	185	35	to	to	PART
ftr-498	185	36	tender	tender	VERB
ftr-498	185	37	refunds	refund	NOUN
ftr-498	185	38	to	to	ADP
ftr-498	185	39	former	former	ADJ
ftr-498	185	40	federal	federal	ADJ
ftr-498	185	41	workers	worker	NOUN
ftr-498	185	42	.	.	PUNCT
ftr-498	186	1	justice	justice	PROPN
ftr-498	186	2	o'connor	o'connor	PROPN
ftr-498	186	3	also	also	ADV
ftr-498	186	4	emphasized	emphasize	VERB
ftr-498	186	5	the	the	DET
ftr-498	186	6	unexpected	unexpected	ADJ
ftr-498	186	7	character	character	NOUN
ftr-498	186	8	of	of	ADP
ftr-498	186	9	the	the	DET
ftr-498	186	10	court	court	NOUN
ftr-498	186	11	's	's	PART
ftr-498	186	12	order	order	NOUN
ftr-498	186	13	striking	strike	VERB
ftr-498	186	14	down	down	ADP
ftr-498	186	15	tax	tax	NOUN
ftr-498	186	16	disparities	disparity	NOUN
ftr-498	186	17	that	that	PRON
ftr-498	186	18	had	have	AUX
ftr-498	186	19	been	be	AUX
ftr-498	186	20	on	on	ADP
ftr-498	186	21	the	the	DET
ftr-498	186	22	books	book	NOUN
ftr-498	186	23	of	of	ADP
ftr-498	186	24	nearly	nearly	ADV
ftr-498	186	25	half	half	DET
ftr-498	186	26	the	the	DET
ftr-498	186	27	states	state	NOUN
ftr-498	186	28	for	for	ADP
ftr-498	186	29	decades	decade	NOUN
ftr-498	186	30	and	and	CCONJ
ftr-498	186	31	that	that	PRON
ftr-498	186	32	had	have	VERB
ftr-498	186	33	hitherto	hitherto	NOUN
ftr-498	186	34	passed	pass	VERB
ftr-498	186	35	unchallenged	unchallenged	ADJ
ftr-498	186	36	.	.	PUNCT
ftr-498	187	1	32	32	NUM
ftr-498	187	2	the	the	DET
ftr-498	187	3	most	most	ADV
ftr-498	187	4	powerful	powerful	ADJ
ftr-498	187	5	section	section	NOUN
ftr-498	187	6	of	of	ADP
ftr-498	187	7	justice	justice	PROPN
ftr-498	187	8	o'connor	o'connor	PROPN
ftr-498	187	9	's	's	PART
ftr-498	187	10	dissent	dissent	NOUN
ftr-498	187	11	assailed	assail	VERB
ftr-498	187	12	the	the	DET
ftr-498	187	13	court	court	NOUN
ftr-498	187	14	's	's	PART
ftr-498	187	15	assumption	assumption	NOUN
ftr-498	187	16	that	that	SCONJ
ftr-498	187	17	its	its	PRON
ftr-498	187	18	resolution	resolution	NOUN
ftr-498	187	19	of	of	ADP
ftr-498	187	20	harper	harper	NOUN
ftr-498	187	21	was	be	AUX
ftr-498	187	22	dictated	dictate	VERB
ftr-498	187	23	by	by	ADP
ftr-498	187	24	its	its	PRON
ftr-498	187	25	retroactive	retroactive	ADJ
ftr-498	187	26	application	application	NOUN
ftr-498	187	27	of	of	ADP
ftr-498	187	28	davis	davis	PROPN
ftr-498	187	29	.	.	PUNCT
ftr-498	188	1	the	the	DET
ftr-498	188	2	debate	debate	NOUN
ftr-498	188	3	over	over	ADP
ftr-498	188	4	the	the	DET
ftr-498	188	5	import	import	NOUN
ftr-498	188	6	of	of	ADP
ftr-498	188	7	that	that	DET
ftr-498	188	8	single	single	ADJ
ftr-498	188	9	cryptic	cryptic	ADJ
ftr-498	188	10	sentence	sentence	NOUN
ftr-498	188	11	in	in	ADP
ftr-498	188	12	davis-"the	davis-"the	DET
ftr-498	188	13	state	state	NOUN
ftr-498	188	14	having	having	AUX
ftr-498	188	15	conceded	concede	VERB
ftr-498	188	16	that	that	SCONJ
ftr-498	188	17	a	a	DET
ftr-498	188	18	refund	refund	NOUN
ftr-498	188	19	is	be	AUX
ftr-498	188	20	appropriate	appropriate	ADJ
ftr-498	188	21	...	...	PUNCT
ftr-498	189	1	[	[	X
ftr-498	189	2	davis	davis	X
ftr-498	189	3	]	]	PUNCT
ftr-498	189	4	is	be	AUX
ftr-498	189	5	entitled	entitle	VERB
ftr-498	189	6	to	to	ADP
ftr-498	189	7	a	a	DET
ftr-498	189	8	refund	refund	NOUN
ftr-498	189	9	.	.	PUNCT
ftr-498	189	10	"	"	PUNCT
ftr-498	190	1	3	3	NUM
ftr-498	190	2	-	-	PUNCT
ftr-498	190	3	she	she	PRON
ftr-498	190	4	said	say	VERB
ftr-498	190	5	,	,	PUNCT
ftr-498	190	6	"	"	PUNCT
ftr-498	190	7	is	be	AUX
ftr-498	190	8	as	as	ADV
ftr-498	190	9	meaningless	meaningless	ADJ
ftr-498	190	10	as	as	SCONJ
ftr-498	190	11	it	it	PRON
ftr-498	190	12	is	be	AUX
ftr-498	190	13	indeterminate	indeterminate	ADJ
ftr-498	190	14	.	.	PUNCT
ftr-498	191	1	"	"	PUNCT
ftr-498	191	2	'	'	PUNCT
ftr-498	191	3	the	the	DET
ftr-498	191	4	court	court	NOUN
ftr-498	191	5	's	's	PART
ftr-498	191	6	longstanding	longstanding	ADJ
ftr-498	191	7	rule	rule	NOUN
ftr-498	191	8	,	,	PUNCT
ftr-498	191	9	which	which	PRON
ftr-498	191	10	it	it	PRON
ftr-498	191	11	affirmed	affirm	VERB
ftr-498	191	12	earlier	early	ADV
ftr-498	191	13	that	that	SCONJ
ftr-498	191	14	very	very	ADJ
ftr-498	191	15	term	term	NOUN
ftr-498	191	16	in	in	ADP
ftr-498	191	17	brecht	brecht	PROPN
ftr-498	191	18	v.	v.	ADP
ftr-498	191	19	abrahamson23	abrahamson23	PROPN
ftr-498	191	20	is	be	AUX
ftr-498	191	21	that	that	SCONJ
ftr-498	191	22	the	the	DET
ftr-498	191	23	court	court	NOUN
ftr-498	191	24	is	be	AUX
ftr-498	191	25	not	not	PART
ftr-498	191	26	bound	bind	VERB
ftr-498	191	27	by	by	ADP
ftr-498	191	28	its	its	PRON
ftr-498	191	29	tacit	tacit	ADJ
ftr-498	191	30	resolution	resolution	NOUN
ftr-498	191	31	of	of	ADP
ftr-498	191	32	issues	issue	NOUN
ftr-498	191	33	that	that	PRON
ftr-498	191	34	it	it	PRON
ftr-498	191	35	did	do	AUX
ftr-498	191	36	not	not	PART
ftr-498	191	37	squarely	squarely	ADV
ftr-498	191	38	address	address	VERB
ftr-498	191	39	following	follow	VERB
ftr-498	191	40	briefing	briefing	NOUN
ftr-498	191	41	and	and	CCONJ
ftr-498	191	42	oral	oral	ADJ
ftr-498	191	43	argument.3	argument.3	NOUN
ftr-498	191	44	6	6	NUM
ftr-498	191	45	the	the	DET
ftr-498	191	46	record	record	NOUN
ftr-498	191	47	,	,	PUNCT
ftr-498	191	48	she	she	PRON
ftr-498	191	49	noted	note	VERB
ftr-498	191	50	,	,	PUNCT
ftr-498	191	51	revealed	reveal	VERB
ftr-498	191	52	plainly	plainly	ADV
ftr-498	191	53	that	that	SCONJ
ftr-498	191	54	the	the	DET
ftr-498	191	55	court	court	NOUN
ftr-498	191	56	did	do	AUX
ftr-498	191	57	not	not	PART
ftr-498	191	58	give	give	VERB
ftr-498	191	59	adequate	adequate	ADJ
ftr-498	191	60	consideration	consideration	NOUN
ftr-498	191	61	to	to	ADP
ftr-498	191	62	the	the	DET
ftr-498	191	63	retroactivity	retroactivity	NOUN
ftr-498	191	64	28	28	NUM
ftr-498	191	65	.	.	PUNCT
ftr-498	192	1	harper	harper	NOUN
ftr-498	192	2	,	,	PUNCT
ftr-498	192	3	113	113	NUM
ftr-498	192	4	s.	s.	PROPN
ftr-498	192	5	ct	ct	PROPN
ftr-498	192	6	.	.	PUNCT
ftr-498	193	1	at	at	ADP
ftr-498	193	2	2525	2525	NUM
ftr-498	193	3	(	(	PUNCT
ftr-498	193	4	kennedy	kennedy	PROPN
ftr-498	193	5	,	,	PUNCT
ftr-498	193	6	j	j	PROPN
ftr-498	193	7	..	..	PUNCT
ftr-498	193	8	concurring	concur	VERB
ftr-498	193	9	in	in	ADP
ftr-498	193	10	part	part	NOUN
ftr-498	193	11	and	and	CCONJ
ftr-498	193	12	concurring	concur	VERB
ftr-498	193	13	in	in	ADP
ftr-498	193	14	the	the	DET
ftr-498	193	15	judgment	judgment	NOUN
ftr-498	193	16	)	)	PUNCT
ftr-498	193	17	(	(	PUNCT
ftr-498	193	18	citation	citation	NOUN
ftr-498	193	19	omitted	omit	VERB
ftr-498	193	20	)	)	PUNCT
ftr-498	193	21	.	.	PUNCT
ftr-498	194	1	griffith	griffith	PROPN
ftr-498	194	2	v.	v.	ADP
ftr-498	194	3	kentucky	kentucky	PROPN
ftr-498	194	4	,	,	PUNCT
ftr-498	194	5	479	479	NUM
ftr-498	194	6	u.s	u.s	PROPN
ftr-498	194	7	.	.	PROPN
ftr-498	194	8	314	314	NUM
ftr-498	194	9	(	(	PUNCT
ftr-498	194	10	1987	1987	NUM
ftr-498	194	11	)	)	PUNCT
ftr-498	194	12	.	.	PUNCT
ftr-498	195	1	held	hold	VERB
ftr-498	195	2	that	that	SCONJ
ftr-498	195	3	federal	federal	ADJ
ftr-498	195	4	criminal	criminal	ADJ
ftr-498	195	5	decisions	decision	NOUN
ftr-498	195	6	apply	apply	VERB
ftr-498	195	7	retroactively	retroactively	ADV
ftr-498	195	8	to	to	ADP
ftr-498	195	9	all	all	DET
ftr-498	195	10	cases	case	NOUN
ftr-498	195	11	awaiting	await	VERB
ftr-498	195	12	trial	trial	NOUN
ftr-498	195	13	or	or	CCONJ
ftr-498	195	14	still	still	ADV
ftr-498	195	15	on	on	ADP
ftr-498	195	16	direct	direct	ADJ
ftr-498	195	17	review	review	NOUN
ftr-498	195	18	.	.	PUNCT
ftr-498	196	1	29	29	NUM
ftr-498	196	2	.	.	X
ftr-498	197	1	harper	harper	NOUN
ftr-498	197	2	,	,	PUNCT
ftr-498	197	3	113	113	NUM
ftr-498	197	4	s.	s.	PROPN
ftr-498	197	5	ct	ct	PROPN
ftr-498	197	6	.	.	PUNCT
ftr-498	198	1	at	at	ADP
ftr-498	198	2	2525	2525	NUM
ftr-498	198	3	(	(	PUNCT
ftr-498	198	4	kennedy	kennedy	PROPN
ftr-498	198	5	.	.	PUNCT
ftr-498	198	6	j	j	PROPN
ftr-498	198	7	..	..	PUNCT
ftr-498	198	8	concurring	concur	VERB
ftr-498	198	9	in	in	ADP
ftr-498	198	10	part	part	NOUN
ftr-498	198	11	and	and	CCONJ
ftr-498	198	12	concurring	concur	VERB
ftr-498	198	13	in	in	ADP
ftr-498	198	14	the	the	DET
ftr-498	198	15	judgment	judgment	NOUN
ftr-498	198	16	)	)	PUNCT
ftr-498	198	17	.	.	PUNCT
ftr-498	199	1	30	30	NUM
ftr-498	199	2	.	.	PUNCT
ftr-498	200	1	i	i	PRON
ftr-498	200	2	d.	d.	PROPN
ftr-498	200	3	at	at	ADP
ftr-498	200	4	2526	2526	NUM
ftr-498	200	5	(	(	PUNCT
ftr-498	200	6	kennedy	kennedy	PROPN
ftr-498	200	7	,	,	PUNCT
ftr-498	200	8	j.	j.	PROPN
ftr-498	200	9	,	,	PUNCT
ftr-498	200	10	concurring	concur	VERB
ftr-498	200	11	in	in	ADP
ftr-498	200	12	part	part	NOUN
ftr-498	200	13	and	and	CCONJ
ftr-498	200	14	concurring	concur	VERB
ftr-498	200	15	in	in	ADP
ftr-498	200	16	the	the	DET
ftr-498	200	17	judgment	judgment	NOUN
ftr-498	200	18	)	)	PUNCT
ftr-498	200	19	.	.	PUNCT
ftr-498	201	1	31	31	NUM
ftr-498	201	2	.	.	PUNCT
ftr-498	202	1	i	i	PRON
ftr-498	202	2	d.	d.	PROPN
ftr-498	202	3	at	at	ADP
ftr-498	202	4	2526	2526	NUM
ftr-498	202	5	-	-	SYM
ftr-498	202	6	27	27	NUM
ftr-498	202	7	(	(	PUNCT
ftr-498	202	8	o'connor	o'connor	PROPN
ftr-498	202	9	,	,	PUNCT
ftr-498	202	10	j.	j.	PROPN
ftr-498	202	11	,	,	PUNCT
ftr-498	202	12	dissenting	dissent	VERB
ftr-498	202	13	)	)	PUNCT
ftr-498	202	14	.	.	PUNCT
ftr-498	203	1	32	32	NUM
ftr-498	203	2	.	.	PUNCT
ftr-498	204	1	i	i	PRON
ftr-498	204	2	d.	d.	PROPN
ftr-498	204	3	at	at	ADP
ftr-498	204	4	2533	2533	NUM
ftr-498	204	5	(	(	PUNCT
ftr-498	204	6	o'connor	o'connor	PROPN
ftr-498	204	7	,	,	PUNCT
ftr-498	204	8	j.	j.	PROPN
ftr-498	204	9	,	,	PUNCT
ftr-498	204	10	dissenting	dissent	VERB
ftr-498	204	11	)	)	PUNCT
ftr-498	204	12	.	.	PUNCT
ftr-498	205	1	33	33	NUM
ftr-498	205	2	.	.	PUNCT
ftr-498	206	1	davis	davis	PROPN
ftr-498	206	2	,	,	PUNCT
ftr-498	206	3	489	489	NUM
ftr-498	206	4	u.s	u.s	PROPN
ftr-498	206	5	.	.	PROPN
ftr-498	206	6	at	at	ADP
ftr-498	206	7	817	817	NUM
ftr-498	206	8	.	.	PUNCT
ftr-498	207	1	34	34	NUM
ftr-498	207	2	.	.	PUNCT
ftr-498	207	3	harper	harper	NOUN
ftr-498	207	4	,	,	PUNCT
ftr-498	207	5	113	113	NUM
ftr-498	207	6	s.	s.	PROPN
ftr-498	207	7	cl	cl	NOUN
ftr-498	207	8	at	at	ADP
ftr-498	207	9	2529	2529	NUM
ftr-498	207	10	(	(	PUNCT
ftr-498	207	11	o'connor	o'connor	PROPN
ftr-498	207	12	,	,	PUNCT
ftr-498	207	13	j.	j.	PROPN
ftr-498	207	14	,	,	PUNCT
ftr-498	207	15	dissenting	dissent	VERB
ftr-498	207	16	)	)	PUNCT
ftr-498	207	17	.	.	PUNCT
ftr-498	208	1	35	35	NUM
ftr-498	208	2	.	.	X
ftr-498	208	3	113	113	NUM
ftr-498	208	4	s.	s.	PROPN
ftr-498	208	5	ct	ct	PROPN
ftr-498	208	6	.	.	PROPN
ftr-498	208	7	1710	1710	NUM
ftr-498	208	8	(	(	PUNCT
ftr-498	208	9	1993	1993	NUM
ftr-498	208	10	)	)	PUNCT
ftr-498	208	11	.	.	PUNCT
ftr-498	209	1	36	36	NUM
ftr-498	209	2	.	.	PUNCT
ftr-498	209	3	see	see	VERB
ftr-498	209	4	i	i	PRON
ftr-498	209	5	d.	d.	PROPN
ftr-498	209	6	at	at	ADP
ftr-498	209	7	1718	1718	NUM
ftr-498	209	8	.	.	PUNCT
ftr-498	210	1	19931	19931	NUM
ftr-498	210	2	florida	florida	PROPN
ftr-498	210	3	tax	tax	NOUN
ftr-498	210	4	review	review	NOUN
ftr-498	210	5	question	question	NOUN
ftr-498	210	6	when	when	SCONJ
ftr-498	210	7	it	it	PRON
ftr-498	210	8	decided	decide	VERB
ftr-498	210	9	davis.37	davis.37	NOUN
ftr-498	210	10	in	in	ADP
ftr-498	210	11	conclusion	conclusion	NOUN
ftr-498	210	12	,	,	PUNCT
ftr-498	210	13	after	after	ADP
ftr-498	210	14	defending	defend	VERB
ftr-498	210	15	the	the	DET
ftr-498	210	16	possibility	possibility	NOUN
ftr-498	210	17	of	of	ADP
ftr-498	210	18	purely	purely	ADV
ftr-498	210	19	prospective	prospective	ADJ
ftr-498	210	20	constitutional	constitutional	ADJ
ftr-498	210	21	holdings	holding	NOUN
ftr-498	210	22	,	,	PUNCT
ftr-498	210	23	justice	justice	PROPN
ftr-498	210	24	o'connor	o'connor	PROPN
ftr-498	210	25	turned	turn	VERB
ftr-498	210	26	to	to	ADP
ftr-498	210	27	remedial	remedial	ADJ
ftr-498	210	28	issues	issue	NOUN
ftr-498	210	29	.	.	PUNCT
ftr-498	211	1	she	she	PRON
ftr-498	211	2	noted	note	VERB
ftr-498	211	3	that	that	SCONJ
ftr-498	211	4	the	the	DET
ftr-498	211	5	court	court	NOUN
ftr-498	211	6	,	,	PUNCT
ftr-498	211	7	most	most	ADV
ftr-498	211	8	clearly	clearly	ADV
ftr-498	211	9	since	since	SCONJ
ftr-498	211	10	its	its	PRON
ftr-498	211	11	decisions	decision	NOUN
ftr-498	211	12	in	in	ADP
ftr-498	211	13	mckesson	mckesson	PROPN
ftr-498	211	14	and	and	CCONJ
ftr-498	211	15	american	american	ADJ
ftr-498	211	16	trucking	trucking	NOUN
ftr-498	211	17	ass'ns	ass'ns	PROPN
ftr-498	211	18	v.	v.	CCONJ
ftr-498	211	19	smith,3	smith,3	NOUN
ftr-498	211	20	"	"	PUNCT
ftr-498	211	21	has	have	AUX
ftr-498	211	22	distinguished	distinguish	VERB
ftr-498	211	23	between	between	ADP
ftr-498	211	24	declaring	declare	VERB
ftr-498	211	25	that	that	SCONJ
ftr-498	211	26	a	a	DET
ftr-498	211	27	ruling	ruling	NOUN
ftr-498	211	28	has	have	AUX
ftr-498	211	29	retroactive	retroactive	ADJ
ftr-498	211	30	application	application	NOUN
ftr-498	211	31	-	-	PUNCT
ftr-498	211	32	retroactivity	retroactivity	NOUN
ftr-498	211	33	as	as	ADP
ftr-498	211	34	"	"	PUNCT
ftr-498	211	35	choice	choice	NOUN
ftr-498	211	36	of	of	ADP
ftr-498	211	37	law"-and	law"-and	NOUN
ftr-498	211	38	specifying	specify	VERB
ftr-498	211	39	what	what	PRON
ftr-498	211	40	remedies	remedy	NOUN
ftr-498	211	41	,	,	PUNCT
ftr-498	211	42	if	if	SCONJ
ftr-498	211	43	any	any	PRON
ftr-498	211	44	,	,	PUNCT
ftr-498	211	45	its	its	PRON
ftr-498	211	46	retroactive	retroactive	ADJ
ftr-498	211	47	application	application	NOUN
ftr-498	211	48	entails	entail	VERB
ftr-498	211	49	.	.	PUNCT
ftr-498	212	1	because	because	SCONJ
ftr-498	212	2	harper	harper	NOUN
ftr-498	212	3	passed	pass	VERB
ftr-498	212	4	judgment	judgment	NOUN
ftr-498	212	5	on	on	ADP
ftr-498	212	6	only	only	ADV
ftr-498	212	7	the	the	DET
ftr-498	212	8	first	first	ADJ
ftr-498	212	9	type	type	NOUN
ftr-498	212	10	of	of	ADP
ftr-498	212	11	retroactivity	retroactivity	NOUN
ftr-498	212	12	,	,	PUNCT
ftr-498	212	13	she	she	PRON
ftr-498	212	14	chided	chide	VERB
ftr-498	212	15	the	the	DET
ftr-498	212	16	court	court	NOUN
ftr-498	212	17	for	for	ADP
ftr-498	212	18	its	its	PRON
ftr-498	212	19	brief	brief	ADJ
ftr-498	212	20	remarks	remark	NOUN
ftr-498	212	21	about	about	ADP
ftr-498	212	22	virginia	virginia	PROPN
ftr-498	212	23	's	's	PART
ftr-498	212	24	possible	possible	ADJ
ftr-498	212	25	remedial	remedial	ADJ
ftr-498	212	26	obligations	obligation	NOUN
ftr-498	212	27	,	,	PUNCT
ftr-498	212	28	an	an	DET
ftr-498	212	29	issue	issue	NOUN
ftr-498	212	30	she	she	PRON
ftr-498	212	31	thought	think	VERB
ftr-498	212	32	not	not	PART
ftr-498	212	33	yet	yet	ADV
ftr-498	212	34	before	before	ADP
ftr-498	212	35	the	the	DET
ftr-498	212	36	court.39	court.39	NOUN
ftr-498	212	37	more	more	ADV
ftr-498	212	38	specifically	specifically	ADV
ftr-498	212	39	,	,	PUNCT
ftr-498	212	40	she	she	PRON
ftr-498	212	41	disparaged	disparage	VERB
ftr-498	212	42	justice	justice	PROPN
ftr-498	212	43	thomas	thomas	PROPN
ftr-498	212	44	's	's	PART
ftr-498	212	45	suggestion	suggestion	NOUN
ftr-498	212	46	that	that	SCONJ
ftr-498	212	47	if	if	SCONJ
ftr-498	212	48	virginia	virginia	PROPN
ftr-498	212	49	failed	fail	VERB
ftr-498	212	50	to	to	PART
ftr-498	212	51	provide	provide	VERB
ftr-498	212	52	taxpayers	taxpayer	NOUN
ftr-498	212	53	with	with	ADP
ftr-498	212	54	a	a	DET
ftr-498	212	55	constitutionally	constitutionally	ADV
ftr-498	212	56	adequate	adequate	ADJ
ftr-498	212	57	prepayment	prepayment	NOUN
ftr-498	212	58	remedy	remedy	NOUN
ftr-498	212	59	,	,	PUNCT
ftr-498	212	60	it	it	PRON
ftr-498	212	61	would	would	AUX
ftr-498	212	62	have	have	AUX
ftr-498	212	63	to	to	PART
ftr-498	212	64	provide	provide	VERB
ftr-498	212	65	some	some	DET
ftr-498	212	66	type	type	NOUN
ftr-498	212	67	of	of	ADP
ftr-498	212	68	compensation	compensation	NOUN
ftr-498	212	69	for	for	ADP
ftr-498	212	70	its	its	PRON
ftr-498	212	71	misdeeds	misdeed	NOUN
ftr-498	212	72	,	,	PUNCT
ftr-498	212	73	whether	whether	SCONJ
ftr-498	212	74	by	by	ADP
ftr-498	212	75	way	way	NOUN
ftr-498	212	76	of	of	ADP
ftr-498	212	77	a	a	DET
ftr-498	212	78	refund	refund	NOUN
ftr-498	212	79	to	to	ADP
ftr-498	212	80	federal	federal	ADJ
ftr-498	212	81	retirees	retiree	NOUN
ftr-498	212	82	or	or	CCONJ
ftr-498	212	83	a	a	DET
ftr-498	212	84	retroactive	retroactive	ADJ
ftr-498	212	85	tax	tax	NOUN
ftr-498	212	86	on	on	ADP
ftr-498	212	87	former	former	ADJ
ftr-498	212	88	state	state	NOUN
ftr-498	212	89	workers	worker	NOUN
ftr-498	212	90	:	:	PUNCT
ftr-498	212	91	in	in	ADP
ftr-498	212	92	my	my	PRON
ftr-498	212	93	view	view	NOUN
ftr-498	212	94	,	,	PUNCT
ftr-498	212	95	and	and	CCONJ
ftr-498	212	96	in	in	ADP
ftr-498	212	97	light	light	NOUN
ftr-498	212	98	of	of	ADP
ftr-498	212	99	the	the	DET
ftr-498	212	100	court	court	NOUN
ftr-498	212	101	's	's	PART
ftr-498	212	102	revisions	revision	NOUN
ftr-498	212	103	to	to	ADP
ftr-498	212	104	the	the	DET
ftr-498	212	105	law	law	NOUN
ftr-498	212	106	of	of	ADP
ftr-498	212	107	retroactivity	retroactivity	NOUN
ftr-498	212	108	,	,	PUNCT
ftr-498	212	109	it	it	PRON
ftr-498	212	110	should	should	AUX
ftr-498	212	111	be	be	AUX
ftr-498	212	112	constitutionally	constitutionally	ADV
ftr-498	212	113	permissible	permissible	ADJ
ftr-498	212	114	for	for	SCONJ
ftr-498	212	115	the	the	DET
ftr-498	212	116	equities	equity	NOUN
ftr-498	212	117	to	to	PART
ftr-498	212	118	inform	inform	VERB
ftr-498	212	119	the	the	DET
ftr-498	212	120	remedial	remedial	ADJ
ftr-498	212	121	inquiry	inquiry	NOUN
ftr-498	212	122	.	.	PUNCT
ftr-498	213	1	in	in	ADP
ftr-498	213	2	a	a	DET
ftr-498	213	3	particularly	particularly	ADV
ftr-498	213	4	compelling	compelling	ADJ
ftr-498	213	5	case	case	NOUN
ftr-498	213	6	,	,	PUNCT
ftr-498	213	7	then	then	ADV
ftr-498	213	8	,	,	PUNCT
ftr-498	213	9	the	the	DET
ftr-498	213	10	equities	equity	NOUN
ftr-498	213	11	might	might	AUX
ftr-498	213	12	permit	permit	VERB
ftr-498	213	13	a	a	DET
ftr-498	213	14	state	state	NOUN
ftr-498	213	15	to	to	PART
ftr-498	213	16	deny	deny	VERB
ftr-498	213	17	taxpayers	taxpayer	NOUN
ftr-498	213	18	a	a	DET
ftr-498	213	19	full	full	ADJ
ftr-498	213	20	refund	refund	NOUN
ftr-498	213	21	despite	despite	SCONJ
ftr-498	213	22	having	having	AUX
ftr-498	213	23	refused	refuse	VERB
ftr-498	213	24	them	they	PRON
ftr-498	213	25	predeprivation	predeprivation	VERB
ftr-498	213	26	process.4	process.4	PROPN
ftr-498	213	27	"	"	PUNCT
ftr-498	213	28	justice	justice	PROPN
ftr-498	213	29	o'connor	o'connor	PROPN
ftr-498	213	30	claimed	claim	VERB
ftr-498	213	31	that	that	SCONJ
ftr-498	213	32	justice	justice	PROPN
ftr-498	213	33	stevens	stevens	PROPN
ftr-498	213	34	's	's	PART
ftr-498	213	35	dissent	dissent	NOUN
ftr-498	213	36	in	in	ADP
ftr-498	213	37	american	american	PROPN
ftr-498	213	38	trucking	trucking	PROPN
ftr-498	213	39	and	and	CCONJ
ftr-498	213	40	justice	justice	PROPN
ftr-498	213	41	souter	souter	PROPN
ftr-498	213	42	's	's	PART
ftr-498	213	43	separate	separate	ADJ
ftr-498	213	44	opinion	opinion	NOUN
ftr-498	213	45	in	in	ADP
ftr-498	213	46	beam	beam	NOUN
ftr-498	213	47	should	should	AUX
ftr-498	213	48	be	be	AUX
ftr-498	213	49	read	read	VERB
ftr-498	213	50	as	as	ADP
ftr-498	213	51	applauding	applaud	VERB
ftr-498	213	52	the	the	DET
ftr-498	213	53	notion	notion	NOUN
ftr-498	213	54	that	that	SCONJ
ftr-498	213	55	courts	court	NOUN
ftr-498	213	56	have	have	AUX
ftr-498	213	57	broad	broad	ADJ
ftr-498	213	58	equitable	equitable	ADJ
ftr-498	213	59	discretion	discretion	NOUN
ftr-498	213	60	in	in	ADP
ftr-498	213	61	crafting	craft	VERB
ftr-498	213	62	remedies	remedy	NOUN
ftr-498	213	63	when	when	SCONJ
ftr-498	213	64	rulings	ruling	NOUN
ftr-498	213	65	apply	apply	VERB
ftr-498	213	66	retroactively	retroactively	ADV
ftr-498	213	67	.	.	PUNCT
ftr-498	214	1	in	in	ADP
ftr-498	214	2	cases	case	NOUN
ftr-498	214	3	more	more	ADV
ftr-498	214	4	compelling	compelling	ADJ
ftr-498	214	5	than	than	ADP
ftr-498	214	6	florida	florida	PROPN
ftr-498	214	7	's	's	PART
ftr-498	214	8	predicament	predicament	NOUN
ftr-498	214	9	in	in	ADP
ftr-498	214	10	mckesson	mckesson	PROPN
ftr-498	214	11	,	,	PUNCT
ftr-498	214	12	the	the	DET
ftr-498	214	13	views	view	NOUN
ftr-498	214	14	of	of	ADP
ftr-498	214	15	justices	justice	NOUN
ftr-498	214	16	stevens	steven	NOUN
ftr-498	214	17	and	and	CCONJ
ftr-498	214	18	souter	souter	PROPN
ftr-498	214	19	,	,	PUNCT
ftr-498	214	20	as	as	SCONJ
ftr-498	214	21	justice	justice	PROPN
ftr-498	214	22	o'connor	o'connor	PROPN
ftr-498	214	23	construed	construe	VERB
ftr-498	214	24	them	they	PRON
ftr-498	214	25	,	,	PUNCT
ftr-498	214	26	would	would	AUX
ftr-498	214	27	allow	allow	VERB
ftr-498	214	28	courts	court	NOUN
ftr-498	214	29	to	to	PART
ftr-498	214	30	take	take	VERB
ftr-498	214	31	actions	action	NOUN
ftr-498	214	32	that	that	PRON
ftr-498	214	33	lie	lie	VERB
ftr-498	214	34	outside	outside	ADP
ftr-498	214	35	mckesson	mckesson	PROPN
ftr-498	214	36	's	's	PART
ftr-498	214	37	narrow	narrow	ADJ
ftr-498	214	38	compass	compass	NOUN
ftr-498	214	39	.	.	PUNCT
ftr-498	215	1	whether	whether	SCONJ
ftr-498	215	2	or	or	CCONJ
ftr-498	215	3	not	not	PART
ftr-498	215	4	her	her	PRON
ftr-498	215	5	reading	reading	NOUN
ftr-498	215	6	of	of	ADP
ftr-498	215	7	their	their	PRON
ftr-498	215	8	opinions	opinion	NOUN
ftr-498	215	9	is	be	AUX
ftr-498	215	10	correct,4	correct,4	NOUN
ftr-498	215	11	justice	justice	NOUN
ftr-498	215	12	o'connor	o'connor	PROPN
ftr-498	215	13	ended	end	VERB
ftr-498	215	14	by	by	ADP
ftr-498	215	15	announcing	announce	VERB
ftr-498	215	16	her	her	PRON
ftr-498	215	17	view	view	NOUN
ftr-498	215	18	that	that	SCONJ
ftr-498	215	19	37	37	NUM
ftr-498	215	20	.	.	PUNCT
ftr-498	216	1	harper	harper	NOUN
ftr-498	216	2	,	,	PUNCT
ftr-498	216	3	113	113	NUM
ftr-498	216	4	s.	s.	PROPN
ftr-498	216	5	ct	ct	PROPN
ftr-498	216	6	.	.	PUNCT
ftr-498	217	1	at	at	ADP
ftr-498	217	2	2530	2530	NUM
ftr-498	217	3	(	(	PUNCT
ftr-498	217	4	o'connor	o'connor	PROPN
ftr-498	217	5	,	,	PUNCT
ftr-498	217	6	i.	i.	NOUN
ftr-498	217	7	,	,	PUNCT
ftr-498	217	8	dissenting	dissent	VERB
ftr-498	217	9	)	)	PUNCT
ftr-498	217	10	.	.	PUNCT
ftr-498	218	1	38	38	NUM
ftr-498	218	2	.	.	PUNCT
ftr-498	218	3	496	496	NUM
ftr-498	218	4	u.s	u.s	PROPN
ftr-498	218	5	.	.	PROPN
ftr-498	218	6	167	167	NUM
ftr-498	218	7	(	(	PUNCT
ftr-498	218	8	1990	1990	NUM
ftr-498	218	9	)	)	PUNCT
ftr-498	218	10	.	.	PUNCT
ftr-498	219	1	american	american	PROPN
ftr-498	219	2	trucking	trucking	PROPN
ftr-498	219	3	held	hold	VERB
ftr-498	219	4	that	that	SCONJ
ftr-498	219	5	the	the	DET
ftr-498	219	6	court	court	NOUN
ftr-498	219	7	's	's	PART
ftr-498	219	8	earlier	early	ADJ
ftr-498	219	9	commerce	commerce	NOUN
ftr-498	219	10	clause	clause	NOUN
ftr-498	219	11	decision	decision	NOUN
ftr-498	219	12	in	in	ADP
ftr-498	219	13	american	american	ADJ
ftr-498	219	14	trucking	trucking	NOUN
ftr-498	219	15	ass'ns	ass'n	NOUN
ftr-498	219	16	v.	v.	CCONJ
ftr-498	219	17	scheiner	scheiner	NOUN
ftr-498	219	18	,	,	PUNCT
ftr-498	219	19	483	483	NUM
ftr-498	219	20	u.s	u.s	PROPN
ftr-498	219	21	.	.	PROPN
ftr-498	219	22	266	266	NUM
ftr-498	219	23	(	(	PUNCT
ftr-498	219	24	1987	1987	NUM
ftr-498	219	25	)	)	PUNCT
ftr-498	219	26	,	,	PUNCT
ftr-498	219	27	did	do	AUX
ftr-498	219	28	not	not	PART
ftr-498	219	29	apply	apply	VERB
ftr-498	219	30	retroactively	retroactively	ADV
ftr-498	219	31	.	.	PUNCT
ftr-498	220	1	39	39	NUM
ftr-498	220	2	.	.	PUNCT
ftr-498	221	1	harper	harper	NOUN
ftr-498	221	2	,	,	PUNCT
ftr-498	221	3	113	113	NUM
ftr-498	221	4	s.	s.	PROPN
ftr-498	221	5	ct	ct	PROPN
ftr-498	221	6	.	.	PUNCT
ftr-498	222	1	at	at	ADP
ftr-498	222	2	2530	2530	NUM
ftr-498	222	3	(	(	PUNCT
ftr-498	222	4	o'connor	o'connor	PROPN
ftr-498	222	5	,	,	PUNCT
ftr-498	222	6	j.	j.	PROPN
ftr-498	222	7	,	,	PUNCT
ftr-498	222	8	dissenting	dissent	VERB
ftr-498	222	9	)	)	PUNCT
ftr-498	222	10	.	.	PUNCT
ftr-498	223	1	40	40	NUM
ftr-498	223	2	.	.	PUNCT
ftr-498	224	1	i	i	PRON
ftr-498	224	2	d.	d.	PROPN
ftr-498	224	3	at	at	ADP
ftr-498	224	4	2537	2537	NUM
ftr-498	224	5	(	(	PUNCT
ftr-498	224	6	o'connor	o'connor	PROPN
ftr-498	224	7	,	,	PUNCT
ftr-498	224	8	j.	j.	PROPN
ftr-498	224	9	,	,	PUNCT
ftr-498	224	10	dissenting	dissent	VERB
ftr-498	224	11	)	)	PUNCT
ftr-498	224	12	.	.	PUNCT
ftr-498	225	1	41	41	NUM
ftr-498	225	2	.	.	PUNCT
ftr-498	226	1	justice	justice	PROPN
ftr-498	226	2	o'connor	o'connor	PROPN
ftr-498	226	3	's	's	PART
ftr-498	226	4	reading	reading	NOUN
ftr-498	226	5	of	of	ADP
ftr-498	226	6	mckesson	mckesson	NOUN
ftr-498	226	7	,	,	PUNCT
ftr-498	226	8	and	and	CCONJ
ftr-498	226	9	by	by	ADP
ftr-498	226	10	extension	extension	NOUN
ftr-498	226	11	justice	justice	PROPN
ftr-498	226	12	souter	souter	PROPN
ftr-498	226	13	's	's	PART
ftr-498	226	14	references	reference	NOUN
ftr-498	226	15	to	to	ADP
ftr-498	226	16	mckesson	mckesson	PROPN
ftr-498	226	17	,	,	PUNCT
ftr-498	226	18	stands	stand	VERB
ftr-498	226	19	in	in	ADP
ftr-498	226	20	marked	marked	ADJ
ftr-498	226	21	contrast	contrast	NOUN
ftr-498	226	22	to	to	ADP
ftr-498	226	23	her	her	PRON
ftr-498	226	24	interpretation	interpretation	NOUN
ftr-498	226	25	of	of	ADP
ftr-498	226	26	the	the	DET
ftr-498	226	27	court	court	NOUN
ftr-498	226	28	's	's	PART
ftr-498	226	29	holding	holding	NOUN
ftr-498	226	30	in	in	ADP
ftr-498	226	31	mckesson	mckesson	NOUN
ftr-498	226	32	when	when	SCONJ
ftr-498	226	33	it	it	PRON
ftr-498	226	34	was	be	AUX
ftr-498	226	35	decided	decide	VERB
ftr-498	226	36	.	.	PUNCT
ftr-498	227	1	at	at	ADP
ftr-498	227	2	that	that	DET
ftr-498	227	3	time	time	NOUN
ftr-498	227	4	she	she	PRON
ftr-498	227	5	wrote	write	VERB
ftr-498	227	6	:	:	PUNCT
ftr-498	227	7	"	"	PUNCT
ftr-498	227	8	the	the	DET
ftr-498	227	9	dissent	dissent	NOUN
ftr-498	227	10	[	[	X
ftr-498	227	11	in	in	ADP
ftr-498	227	12	american	american	PROPN
ftr-498	227	13	trucking	trucking	PROPN
ftr-498	227	14	]	]	PUNCT
ftr-498	227	15	suggests	suggest	VERB
ftr-498	227	16	that	that	SCONJ
ftr-498	227	17	federal	federal	ADJ
ftr-498	227	18	courts	court	NOUN
ftr-498	227	19	should	should	AUX
ftr-498	227	20	weigh	weigh	VERB
ftr-498	227	21	equitable	equitable	ADJ
ftr-498	227	22	considerations	consideration	NOUN
ftr-498	227	23	only	only	ADV
ftr-498	227	24	in	in	ADP
ftr-498	227	25	determining	determine	VERB
ftr-498	227	26	the	the	DET
ftr-498	227	27	scope	scope	NOUN
ftr-498	227	28	of	of	ADP
ftr-498	227	29	relief	relief	NOUN
ftr-498	227	30	a	a	DET
ftr-498	227	31	federal	federal	ADJ
ftr-498	227	32	court	court	NOUN
ftr-498	227	33	should	should	AUX
ftr-498	227	34	award	award	VERB
ftr-498	227	35	.	.	PUNCT
ftr-498	228	1	this	this	PRON
ftr-498	228	2	is	be	AUX
ftr-498	228	3	precisely	precisely	ADV
ftr-498	228	4	backwards	backwards	ADV
ftr-498	228	5	.	.	PUNCT
ftr-498	229	1	as	as	SCONJ
ftr-498	229	2	previously	previously	ADV
ftr-498	229	3	discussed	discuss	VERB
ftr-498	229	4	,	,	PUNCT
ftr-498	229	5	mckesson	mckesson	PROPN
ftr-498	229	6	makes	make	VERB
ftr-498	229	7	plain	plain	ADJ
ftr-498	229	8	that	that	SCONJ
ftr-498	229	9	equitable	equitable	ADJ
ftr-498	229	10	considerations	consideration	NOUN
ftr-498	229	11	are	be	AUX
ftr-498	229	12	of	of	ADP
ftr-498	229	13	limited	limited	ADJ
ftr-498	229	14	significance	significance	NOUN
ftr-498	229	15	once	once	ADV
ftr-498	229	16	a	a	DET
ftr-498	229	17	constitutional	constitutional	ADJ
ftr-498	229	18	violation	violation	NOUN
ftr-498	229	19	is	be	AUX
ftr-498	229	20	found	find	VERB
ftr-498	229	21	.	.	PUNCT
ftr-498	229	22	"	"	PUNCT
ftr-498	230	1	american	american	PROPN
ftr-498	230	2	trucking	trucking	PROPN
ftr-498	230	3	,	,	PUNCT
ftr-498	230	4	496	496	NUM
ftr-498	230	5	u.s	u.s	PROPN
ftr-498	230	6	.	.	PROPN
ftr-498	230	7	at	at	ADP
ftr-498	230	8	184	184	NUM
ftr-498	230	9	(	(	PUNCT
ftr-498	230	10	plurality	plurality	NOUN
ftr-498	230	11	opinion	opinion	NOUN
ftr-498	230	12	)	)	PUNCT
ftr-498	230	13	.	.	PUNCT
ftr-498	231	1	apparently	apparently	ADV
ftr-498	231	2	,	,	PUNCT
ftr-498	231	3	justice	justice	PROPN
ftr-498	231	4	o'connor	o'connor	PROPN
ftr-498	231	5	believes	believe	VERB
ftr-498	231	6	it	it	PRON
ftr-498	231	7	important	important	ADJ
ftr-498	231	8	that	that	PRON
ftr-498	231	9	equitable	equitable	VERB
ftr-498	231	10	[	[	X
ftr-498	231	11	vol	vol	NOUN
ftr-498	231	12	1:8	1:8	NUM
ftr-498	231	13	harper	harper	NOUN
ftr-498	231	14	and	and	CCONJ
ftr-498	231	15	its	its	PRON
ftr-498	231	16	aftennath	aftennath	NOUN
ftr-498	231	17	if	if	SCONJ
ftr-498	231	18	the	the	DET
ftr-498	231	19	equities	equity	NOUN
ftr-498	231	20	of	of	ADP
ftr-498	231	21	a	a	DET
ftr-498	231	22	dispute	dispute	NOUN
ftr-498	231	23	are	be	AUX
ftr-498	231	24	to	to	PART
ftr-498	231	25	play	play	VERB
ftr-498	231	26	no	no	DET
ftr-498	231	27	part	part	NOUN
ftr-498	231	28	,	,	PUNCT
ftr-498	231	29	via	via	ADP
ftr-498	231	30	chevron	chevron	PROPN
ftr-498	231	31	oil	oil	NOUN
ftr-498	231	32	's	's	PART
ftr-498	231	33	analysis	analysis	NOUN
ftr-498	231	34	,	,	PUNCT
ftr-498	231	35	in	in	ADP
ftr-498	231	36	determining	determine	VERB
ftr-498	231	37	whether	whether	SCONJ
ftr-498	231	38	a	a	DET
ftr-498	231	39	holding	holding	NOUN
ftr-498	231	40	applies	apply	VERB
ftr-498	231	41	retroactively	retroactively	ADV
ftr-498	231	42	,	,	PUNCT
ftr-498	231	43	they	they	PRON
ftr-498	231	44	ought	ought	AUX
ftr-498	231	45	to	to	PART
ftr-498	231	46	be	be	AUX
ftr-498	231	47	considered	consider	VERB
ftr-498	231	48	in	in	ADP
ftr-498	231	49	ascertaining	ascertain	VERB
ftr-498	231	50	what	what	DET
ftr-498	231	51	relief	relief	NOUN
ftr-498	231	52	retroactive	retroactive	ADJ
ftr-498	231	53	rulings	ruling	NOUN
ftr-498	231	54	permit	permit	VERB
ftr-498	231	55	or	or	CCONJ
ftr-498	231	56	require.4	require.4	ADJ
ftr-498	231	57	"	"	PUNCT
ftr-498	231	58	m.	m.	NOUN
ftr-498	231	59	retroactivity	retroactivity	NOUN
ftr-498	231	60	by	by	ADP
ftr-498	231	61	default	default	NOUN
ftr-498	231	62	or	or	CCONJ
ftr-498	231	63	equal	equal	ADJ
ftr-498	231	64	treatment	treatment	NOUN
ftr-498	231	65	whether	whether	SCONJ
ftr-498	231	66	a	a	DET
ftr-498	231	67	finding	finding	NOUN
ftr-498	231	68	that	that	SCONJ
ftr-498	231	69	a	a	DET
ftr-498	231	70	decision	decision	NOUN
ftr-498	231	71	applies	apply	VERB
ftr-498	231	72	retroactively	retroactively	ADV
ftr-498	231	73	has	have	AUX
ftr-498	231	74	any	any	DET
ftr-498	231	75	practical	practical	ADJ
ftr-498	231	76	effect	effect	NOUN
ftr-498	231	77	naturally	naturally	ADV
ftr-498	231	78	depends	depend	VERB
ftr-498	231	79	upon	upon	SCONJ
ftr-498	231	80	the	the	DET
ftr-498	231	81	remedial	remedial	ADJ
ftr-498	231	82	implications	implication	NOUN
ftr-498	231	83	of	of	ADP
ftr-498	231	84	that	that	DET
ftr-498	231	85	finding	finding	NOUN
ftr-498	231	86	.	.	PUNCT
ftr-498	232	1	if	if	SCONJ
ftr-498	232	2	,	,	PUNCT
ftr-498	232	3	for	for	ADP
ftr-498	232	4	example	example	NOUN
ftr-498	232	5	,	,	PUNCT
ftr-498	232	6	equitable	equitable	ADJ
ftr-498	232	7	considerations	consideration	NOUN
ftr-498	232	8	are	be	AUX
ftr-498	232	9	ignored	ignore	VERB
ftr-498	232	10	in	in	ADP
ftr-498	232	11	assessing	assess	VERB
ftr-498	232	12	the	the	DET
ftr-498	232	13	retroactive	retroactive	ADJ
ftr-498	232	14	impact	impact	NOUN
ftr-498	232	15	of	of	ADP
ftr-498	232	16	a	a	DET
ftr-498	232	17	decision	decision	NOUN
ftr-498	232	18	,	,	PUNCT
ftr-498	232	19	as	as	SCONJ
ftr-498	232	20	justice	justice	PROPN
ftr-498	232	21	o'connor	o'connor	PROPN
ftr-498	232	22	fears	fear	NOUN
ftr-498	232	23	will	will	AUX
ftr-498	232	24	happen	happen	VERB
ftr-498	232	25	if	if	SCONJ
ftr-498	232	26	the	the	DET
ftr-498	232	27	court	court	NOUN
ftr-498	232	28	abandons	abandon	VERB
ftr-498	232	29	chevron	chevron	NOUN
ftr-498	232	30	oil	oil	NOUN
ftr-498	232	31	,	,	PUNCT
ftr-498	232	32	but	but	CCONJ
ftr-498	232	33	they	they	PRON
ftr-498	232	34	are	be	AUX
ftr-498	232	35	permitted	permit	VERB
ftr-498	232	36	to	to	PART
ftr-498	232	37	shape	shape	VERB
ftr-498	232	38	the	the	DET
ftr-498	232	39	remedial	remedial	ADJ
ftr-498	232	40	calculus	calculus	NOUN
ftr-498	232	41	and	and	CCONJ
ftr-498	232	42	even	even	ADV
ftr-498	232	43	in	in	ADP
ftr-498	232	44	some	some	DET
ftr-498	232	45	instances	instance	NOUN
ftr-498	232	46	to	to	PART
ftr-498	232	47	block	block	VERB
ftr-498	232	48	all	all	DET
ftr-498	232	49	compensation	compensation	NOUN
ftr-498	232	50	for	for	ADP
ftr-498	232	51	past	past	ADJ
ftr-498	232	52	wrongs	wrong	NOUN
ftr-498	232	53	,	,	PUNCT
ftr-498	232	54	then	then	ADV
ftr-498	232	55	declaring	declare	VERB
ftr-498	232	56	a	a	DET
ftr-498	232	57	decision	decision	NOUN
ftr-498	232	58	retroactive	retroactive	ADJ
ftr-498	232	59	might	might	AUX
ftr-498	232	60	be	be	AUX
ftr-498	232	61	of	of	ADP
ftr-498	232	62	little	little	ADJ
ftr-498	232	63	consequence	consequence	NOUN
ftr-498	232	64	.	.	PUNCT
ftr-498	233	1	what	what	PRON
ftr-498	233	2	matters	matter	VERB
ftr-498	233	3	is	be	AUX
ftr-498	233	4	the	the	DET
ftr-498	233	5	bottom	bottom	ADJ
ftr-498	233	6	line	line	NOUN
ftr-498	233	7	:	:	PUNCT
ftr-498	233	8	which	which	DET
ftr-498	233	9	actions	action	NOUN
ftr-498	233	10	,	,	PUNCT
ftr-498	233	11	if	if	SCONJ
ftr-498	233	12	any	any	PRON
ftr-498	233	13	,	,	PUNCT
ftr-498	233	14	a	a	DET
ftr-498	233	15	party	party	NOUN
ftr-498	233	16	must	must	AUX
ftr-498	233	17	take	take	VERB
ftr-498	233	18	as	as	ADP
ftr-498	233	19	a	a	DET
ftr-498	233	20	result	result	NOUN
ftr-498	233	21	of	of	ADP
ftr-498	233	22	having	having	AUX
ftr-498	233	23	behaved	behave	VERB
ftr-498	233	24	in	in	ADP
ftr-498	233	25	a	a	DET
ftr-498	233	26	way	way	NOUN
ftr-498	233	27	that	that	PRON
ftr-498	233	28	the	the	DET
ftr-498	233	29	court	court	NOUN
ftr-498	233	30	's	's	PART
ftr-498	233	31	current	current	ADJ
ftr-498	233	32	understanding	understanding	NOUN
ftr-498	233	33	of	of	ADP
ftr-498	233	34	federal	federal	ADJ
ftr-498	233	35	law	law	NOUN
ftr-498	233	36	prohibits	prohibit	VERB
ftr-498	233	37	.	.	PUNCT
ftr-498	234	1	assuming	assume	VERB
ftr-498	234	2	,	,	PUNCT
ftr-498	234	3	however	however	ADV
ftr-498	234	4	,	,	PUNCT
ftr-498	234	5	that	that	SCONJ
ftr-498	234	6	at	at	ADV
ftr-498	234	7	least	least	ADJ
ftr-498	234	8	in	in	ADP
ftr-498	234	9	the	the	DET
ftr-498	234	10	case	case	NOUN
ftr-498	234	11	of	of	ADP
ftr-498	234	12	state	state	NOUN
ftr-498	234	13	taxes	taxis	NOUN
ftr-498	234	14	that	that	PRON
ftr-498	234	15	discriminated	discriminate	VERB
ftr-498	234	16	against	against	ADP
ftr-498	234	17	a	a	DET
ftr-498	234	18	group	group	NOUN
ftr-498	234	19	of	of	ADP
ftr-498	234	20	taxpayers	taxpayer	NOUN
ftr-498	234	21	in	in	ADP
ftr-498	234	22	violation	violation	NOUN
ftr-498	234	23	of	of	ADP
ftr-498	234	24	federal	federal	ADJ
ftr-498	234	25	law	law	NOUN
ftr-498	234	26	,	,	PUNCT
ftr-498	234	27	either	either	CCONJ
ftr-498	234	28	refunds	refund	NOUN
ftr-498	234	29	to	to	ADP
ftr-498	234	30	victims	victim	NOUN
ftr-498	234	31	or	or	CCONJ
ftr-498	234	32	retroactive	retroactive	ADJ
ftr-498	234	33	taxes	taxis	NOUN
ftr-498	234	34	on	on	ADP
ftr-498	234	35	beneficiaries	beneficiary	NOUN
ftr-498	234	36	or	or	CCONJ
ftr-498	234	37	some	some	DET
ftr-498	234	38	blend	blend	NOUN
ftr-498	234	39	of	of	ADP
ftr-498	234	40	the	the	DET
ftr-498	234	41	two	two	NUM
ftr-498	234	42	is	be	AUX
ftr-498	234	43	constitutionally	constitutionally	ADV
ftr-498	234	44	required	require	VERB
ftr-498	234	45	-	-	PUNCT
ftr-498	234	46	as	as	SCONJ
ftr-498	234	47	mckesson	mckesson	NOUN
ftr-498	234	48	might	might	AUX
ftr-498	234	49	be	be	AUX
ftr-498	234	50	read	read	VERB
ftr-498	234	51	to	to	PART
ftr-498	234	52	hold	hold	VERB
ftr-498	234	53	and	and	CCONJ
ftr-498	234	54	as	as	SCONJ
ftr-498	234	55	justice	justice	PROPN
ftr-498	234	56	thomas	thomas	PROPN
ftr-498	234	57	's	's	PART
ftr-498	234	58	references	reference	NOUN
ftr-498	234	59	to	to	ADP
ftr-498	234	60	mckesson	mckesson	PROPN
ftr-498	234	61	in	in	ADP
ftr-498	234	62	harper	harper	PROPN
ftr-498	234	63	further	far	ADV
ftr-498	234	64	suggest	suggest	VERB
ftr-498	234	65	-the	-the	DET
ftr-498	234	66	court	court	NOUN
ftr-498	234	67	's	's	PART
ftr-498	234	68	opinion	opinion	NOUN
ftr-498	234	69	in	in	ADP
ftr-498	234	70	harper	harper	NOUN
ftr-498	234	71	is	be	AUX
ftr-498	234	72	striking	strike	VERB
ftr-498	234	73	in	in	ADP
ftr-498	234	74	two	two	NUM
ftr-498	234	75	ways	way	NOUN
ftr-498	234	76	.	.	PUNCT
ftr-498	235	1	first	first	ADV
ftr-498	235	2	,	,	PUNCT
ftr-498	235	3	its	its	PRON
ftr-498	235	4	approval	approval	NOUN
ftr-498	235	5	of	of	ADP
ftr-498	235	6	the	the	DET
ftr-498	235	7	view	view	NOUN
ftr-498	235	8	,	,	PUNCT
ftr-498	235	9	first	first	ADV
ftr-498	235	10	expressed	express	VERB
ftr-498	235	11	by	by	ADP
ftr-498	235	12	justice	justice	PROPN
ftr-498	235	13	souter	souter	PROPN
ftr-498	235	14	writing	write	VERB
ftr-498	235	15	for	for	ADP
ftr-498	235	16	only	only	ADV
ftr-498	235	17	himself	himself	PRON
ftr-498	235	18	and	and	CCONJ
ftr-498	235	19	justice	justice	NOUN
ftr-498	235	20	stevens	steven	VERB
ftr-498	235	21	in	in	ADP
ftr-498	235	22	beam	beam	NOUN
ftr-498	235	23	,	,	PUNCT
ftr-498	235	24	that	that	SCONJ
ftr-498	235	25	all	all	PRON
ftr-498	235	26	of	of	ADP
ftr-498	235	27	the	the	DET
ftr-498	235	28	court	court	NOUN
ftr-498	235	29	's	's	PART
ftr-498	235	30	rulings	ruling	NOUN
ftr-498	235	31	apply	apply	VERB
ftr-498	235	32	retroactively	retroactively	ADV
ftr-498	235	33	unless	unless	SCONJ
ftr-498	235	34	the	the	DET
ftr-498	235	35	court	court	NOUN
ftr-498	235	36	expressly	expressly	ADV
ftr-498	235	37	reserves	reserve	VERB
ftr-498	235	38	judgment	judgment	NOUN
ftr-498	235	39	on	on	ADP
ftr-498	235	40	the	the	DET
ftr-498	235	41	issue	issue	NOUN
ftr-498	235	42	,	,	PUNCT
ftr-498	235	43	is	be	AUX
ftr-498	235	44	enormously	enormously	ADV
ftr-498	235	45	important	important	ADJ
ftr-498	235	46	.	.	PUNCT
ftr-498	236	1	to	to	PART
ftr-498	236	2	be	be	AUX
ftr-498	236	3	sure	sure	ADJ
ftr-498	236	4	,	,	PUNCT
ftr-498	236	5	the	the	DET
ftr-498	236	6	court	court	NOUN
ftr-498	236	7	's	's	PART
ftr-498	236	8	embrace	embrace	NOUN
ftr-498	236	9	of	of	ADP
ftr-498	236	10	this	this	DET
ftr-498	236	11	view	view	NOUN
ftr-498	236	12	was	be	AUX
ftr-498	236	13	not	not	PART
ftr-498	236	14	wholly	wholly	ADV
ftr-498	236	15	novel	novel	ADJ
ftr-498	236	16	.	.	PUNCT
ftr-498	237	1	five	five	NUM
ftr-498	237	2	justices	justice	NOUN
ftr-498	237	3	subscribed	subscribe	VERB
ftr-498	237	4	to	to	ADP
ftr-498	237	5	this	this	DET
ftr-498	237	6	principle	principle	NOUN
ftr-498	237	7	in	in	ADP
ftr-498	237	8	beam	beam	NOUN
ftr-498	237	9	,	,	PUNCT
ftr-498	237	10	as	as	SCONJ
ftr-498	237	11	the	the	DET
ftr-498	237	12	three	three	NUM
ftr-498	237	13	who	who	PRON
ftr-498	237	14	concurred	concur	VERB
ftr-498	237	15	in	in	ADP
ftr-498	237	16	the	the	DET
ftr-498	237	17	judgment	judgment	NOUN
ftr-498	237	18	without	without	ADP
ftr-498	237	19	joining	join	VERB
ftr-498	237	20	justice	justice	PROPN
ftr-498	237	21	souter	souter	PROPN
ftr-498	237	22	's	's	PART
ftr-498	237	23	opinion	opinion	NOUN
ftr-498	237	24	would	would	AUX
ftr-498	237	25	automatically	automatically	ADV
ftr-498	237	26	have	have	AUX
ftr-498	237	27	applied	apply	VERB
ftr-498	237	28	all	all	DET
ftr-498	237	29	rulings	ruling	NOUN
ftr-498	237	30	retroactively	retroactively	ADV
ftr-498	237	31	.	.	PUNCT
ftr-498	238	1	but	but	CCONJ
ftr-498	238	2	in	in	ADP
ftr-498	238	3	harper	harper	NOUN
ftr-498	238	4	,	,	PUNCT
ftr-498	238	5	for	for	ADP
ftr-498	238	6	the	the	DET
ftr-498	238	7	first	first	ADJ
ftr-498	238	8	time	time	NOUN
ftr-498	238	9	,	,	PUNCT
ftr-498	238	10	five	five	NUM
ftr-498	238	11	members	member	NOUN
ftr-498	238	12	of	of	ADP
ftr-498	238	13	the	the	DET
ftr-498	238	14	court	court	NOUN
ftr-498	238	15	signed	sign	VERB
ftr-498	238	16	a	a	DET
ftr-498	238	17	single	single	ADJ
ftr-498	238	18	opinion	opinion	NOUN
ftr-498	238	19	certifying	certify	VERB
ftr-498	238	20	this	this	DET
ftr-498	238	21	principle	principle	NOUN
ftr-498	238	22	.	.	PUNCT
ftr-498	239	1	they	they	PRON
ftr-498	239	2	did	do	VERB
ftr-498	239	3	so	so	ADV
ftr-498	239	4	,	,	PUNCT
ftr-498	239	5	moreover	moreover	ADV
ftr-498	239	6	,	,	PUNCT
ftr-498	239	7	notwithstanding	notwithstanding	ADP
ftr-498	239	8	the	the	DET
ftr-498	239	9	departure	departure	NOUN
ftr-498	239	10	of	of	ADP
ftr-498	239	11	justice	justice	PROPN
ftr-498	239	12	marshall	marshall	PROPN
ftr-498	239	13	,	,	PUNCT
ftr-498	239	14	who	who	PRON
ftr-498	239	15	cast	cast	VERB
ftr-498	239	16	one	one	NUM
ftr-498	239	17	of	of	ADP
ftr-498	239	18	the	the	DET
ftr-498	239	19	votes	vote	NOUN
ftr-498	239	20	for	for	ADP
ftr-498	239	21	automatic	automatic	ADJ
ftr-498	239	22	retroactivity	retroactivity	NOUN
ftr-498	239	23	in	in	ADP
ftr-498	239	24	beam	beam	NOUN
ftr-498	239	25	.	.	PUNCT
ftr-498	240	1	because	because	SCONJ
ftr-498	240	2	justice	justice	PROPN
ftr-498	240	3	white	white	PROPN
ftr-498	240	4	has	have	AUX
ftr-498	240	5	never	never	ADV
ftr-498	240	6	assented	assent	VERB
ftr-498	240	7	to	to	ADP
ftr-498	240	8	this	this	DET
ftr-498	240	9	view	view	NOUN
ftr-498	240	10	,	,	PUNCT
ftr-498	240	11	his	his	PRON
ftr-498	240	12	replacement	replacement	NOUN
ftr-498	240	13	by	by	ADP
ftr-498	240	14	justice	justice	PROPN
ftr-498	240	15	ginsburg	ginsburg	PROPN
ftr-498	240	16	will	will	AUX
ftr-498	240	17	not	not	PART
ftr-498	240	18	endanger	endanger	VERB
ftr-498	240	19	the	the	DET
ftr-498	240	20	slim	slim	ADJ
ftr-498	240	21	majority	majority	NOUN
ftr-498	240	22	that	that	PRON
ftr-498	240	23	professes	profess	VERB
ftr-498	240	24	it	it	PRON
ftr-498	240	25	;	;	PUNCT
ftr-498	240	26	considerations	consideration	NOUN
ftr-498	240	27	inform	inform	VERB
ftr-498	240	28	the	the	DET
ftr-498	240	29	relief	relief	NOUN
ftr-498	240	30	that	that	SCONJ
ftr-498	240	31	a	a	DET
ftr-498	240	32	court	court	NOUN
ftr-498	240	33	finally	finally	ADV
ftr-498	240	34	awards	award	VERB
ftr-498	240	35	in	in	ADP
ftr-498	240	36	a	a	DET
ftr-498	240	37	civil	civil	ADJ
ftr-498	240	38	case	case	NOUN
ftr-498	240	39	.	.	PUNCT
ftr-498	241	1	if	if	SCONJ
ftr-498	241	2	those	those	DET
ftr-498	241	3	considerations	consideration	NOUN
ftr-498	241	4	are	be	AUX
ftr-498	241	5	to	to	PART
ftr-498	241	6	play	play	VERB
ftr-498	241	7	no	no	DET
ftr-498	241	8	role	role	NOUN
ftr-498	241	9	at	at	ADP
ftr-498	241	10	the	the	DET
ftr-498	241	11	first	first	ADJ
ftr-498	241	12	stage	stage	NOUN
ftr-498	241	13	of	of	ADP
ftr-498	241	14	the	the	DET
ftr-498	241	15	court	court	NOUN
ftr-498	241	16	's	's	PART
ftr-498	241	17	analysis	analysis	NOUN
ftr-498	241	18	,	,	PUNCT
ftr-498	241	19	contrary	contrary	ADV
ftr-498	241	20	to	to	ADP
ftr-498	241	21	justice	justice	PROPN
ftr-498	241	22	o'connor	o'connor	PROPN
ftr-498	241	23	's	's	PART
ftr-498	241	24	preferred	preferred	ADJ
ftr-498	241	25	approach	approach	NOUN
ftr-498	241	26	,	,	PUNCT
ftr-498	241	27	then	then	ADV
ftr-498	241	28	they	they	PRON
ftr-498	241	29	warrant	warrant	VERB
ftr-498	241	30	consultation	consultation	NOUN
ftr-498	241	31	at	at	ADP
ftr-498	241	32	the	the	DET
ftr-498	241	33	next	next	ADJ
ftr-498	241	34	stage	stage	NOUN
ftr-498	241	35	.	.	PUNCT
ftr-498	242	1	if	if	SCONJ
ftr-498	242	2	chevron	chevron	ADJ
ftr-498	242	3	oil	oil	NOUN
ftr-498	242	4	is	be	AUX
ftr-498	242	5	not	not	PART
ftr-498	242	6	to	to	PART
ftr-498	242	7	furnish	furnish	VERB
ftr-498	242	8	the	the	DET
ftr-498	242	9	test	test	NOUN
ftr-498	242	10	for	for	ADP
ftr-498	242	11	retroactivity	retroactivity	NOUN
ftr-498	242	12	,	,	PUNCT
ftr-498	242	13	she	she	PRON
ftr-498	242	14	would	would	AUX
ftr-498	242	15	read	read	VERB
ftr-498	242	16	the	the	DET
ftr-498	242	17	court	court	NOUN
ftr-498	242	18	's	's	PART
ftr-498	242	19	precedents	precedent	NOUN
ftr-498	242	20	to	to	PART
ftr-498	242	21	permit	permit	VERB
ftr-498	242	22	lending	lend	VERB
ftr-498	242	23	the	the	DET
ftr-498	242	24	equitable	equitable	ADJ
ftr-498	242	25	considerations	consideration	NOUN
ftr-498	242	26	it	it	PRON
ftr-498	242	27	enunciates	enunciate	VERB
ftr-498	242	28	some	some	DET
ftr-498	242	29	force	force	NOUN
ftr-498	242	30	in	in	ADP
ftr-498	242	31	molding	mold	VERB
ftr-498	242	32	a	a	DET
ftr-498	242	33	remedy	remedy	NOUN
ftr-498	242	34	.	.	PUNCT
ftr-498	243	1	42	42	NUM
ftr-498	243	2	.	.	PUNCT
ftr-498	244	1	harper	harper	NOUN
ftr-498	244	2	,	,	PUNCT
ftr-498	244	3	113	113	NUM
ftr-498	244	4	s.	s.	PROPN
ftr-498	244	5	ct	ct	PROPN
ftr-498	244	6	.	.	PUNCT
ftr-498	245	1	at	at	ADP
ftr-498	245	2	2538	2538	NUM
ftr-498	245	3	(	(	PUNCT
ftr-498	245	4	o'connor	o'connor	PROPN
ftr-498	245	5	,	,	PUNCT
ftr-498	245	6	j.	j.	PROPN
ftr-498	245	7	,	,	PUNCT
ftr-498	245	8	dissenting	dissent	VERB
ftr-498	245	9	)	)	PUNCT
ftr-498	245	10	.	.	PUNCT
ftr-498	246	1	43	43	NUM
ftr-498	246	2	.	.	PUNCT
ftr-498	247	1	see	see	VERB
ftr-498	247	2	infra	infra	NOUN
ftr-498	247	3	part	part	NOUN
ftr-498	247	4	v	v	NOUN
ftr-498	247	5	for	for	ADP
ftr-498	247	6	detailed	detailed	ADJ
ftr-498	247	7	consideration	consideration	NOUN
ftr-498	247	8	of	of	ADP
ftr-498	247	9	the	the	DET
ftr-498	247	10	remedial	remedial	ADJ
ftr-498	247	11	implications	implication	NOUN
ftr-498	247	12	of	of	ADP
ftr-498	247	13	mckesson	mckesson	PROPN
ftr-498	247	14	and	and	CCONJ
ftr-498	247	15	harper	harper	NOUN
ftr-498	247	16	.	.	PUNCT
ftr-498	248	1	as	as	SCONJ
ftr-498	248	2	i	i	PRON
ftr-498	248	3	explain	explain	VERB
ftr-498	248	4	in	in	ADP
ftr-498	248	5	sections	section	NOUN
ftr-498	248	6	c	c	PROPN
ftr-498	249	1	and	and	CCONJ
ftr-498	249	2	d	d	PROPN
ftr-498	249	3	of	of	ADP
ftr-498	249	4	that	that	DET
ftr-498	249	5	part	part	NOUN
ftr-498	249	6	,	,	PUNCT
ftr-498	249	7	intergovernmental	intergovernmental	ADJ
ftr-498	249	8	tax	tax	NOUN
ftr-498	249	9	immunity	immunity	NOUN
ftr-498	249	10	cases	case	NOUN
ftr-498	249	11	are	be	AUX
ftr-498	249	12	in	in	ADP
ftr-498	249	13	some	some	DET
ftr-498	249	14	ways	way	NOUN
ftr-498	249	15	special	special	ADJ
ftr-498	249	16	.	.	PUNCT
ftr-498	250	1	19931	19931	NUM
ftr-498	250	2	florida	florida	PROPN
ftr-498	250	3	tax	tax	NOUN
ftr-498	250	4	review	review	NOUN
ftr-498	250	5	whether	whether	SCONJ
ftr-498	250	6	the	the	DET
ftr-498	250	7	future	future	ADJ
ftr-498	250	8	resignation	resignation	NOUN
ftr-498	250	9	of	of	ADP
ftr-498	250	10	justice	justice	NOUN
ftr-498	250	11	blackmun	blackmun	NOUN
ftr-498	250	12	or	or	CCONJ
ftr-498	250	13	another	another	DET
ftr-498	250	14	member	member	NOUN
ftr-498	250	15	of	of	ADP
ftr-498	250	16	the	the	DET
ftr-498	250	17	majority	majority	NOUN
ftr-498	250	18	coalition	coalition	NOUN
ftr-498	250	19	will	will	AUX
ftr-498	250	20	have	have	VERB
ftr-498	250	21	that	that	DET
ftr-498	250	22	result	result	NOUN
ftr-498	250	23	can	can	AUX
ftr-498	250	24	not	not	PART
ftr-498	250	25	yet	yet	ADV
ftr-498	250	26	be	be	AUX
ftr-498	250	27	known	know	VERB
ftr-498	250	28	.	.	PUNCT
ftr-498	251	1	the	the	DET
ftr-498	251	2	court	court	NOUN
ftr-498	251	3	's	's	PART
ftr-498	251	4	newly	newly	ADV
ftr-498	251	5	gilded	gild	VERB
ftr-498	251	6	"	"	PUNCT
ftr-498	251	7	express	express	ADJ
ftr-498	251	8	reservation	reservation	NOUN
ftr-498	251	9	"	"	PUNCT
ftr-498	251	10	rule	rule	NOUN
ftr-498	251	11	will	will	AUX
ftr-498	251	12	apparently	apparently	ADV
ftr-498	251	13	have	have	VERB
ftr-498	251	14	an	an	DET
ftr-498	251	15	immediate	immediate	ADJ
ftr-498	251	16	and	and	CCONJ
ftr-498	251	17	patently	patently	ADV
ftr-498	251	18	unfair	unfair	ADJ
ftr-498	251	19	impact	impact	NOUN
ftr-498	251	20	in	in	ADP
ftr-498	251	21	at	at	ADV
ftr-498	251	22	least	least	ADV
ftr-498	251	23	one	one	NUM
ftr-498	251	24	case	case	NOUN
ftr-498	251	25	recently	recently	ADV
ftr-498	251	26	before	before	ADP
ftr-498	251	27	the	the	DET
ftr-498	251	28	supreme	supreme	PROPN
ftr-498	251	29	court	court	PROPN
ftr-498	251	30	.	.	PUNCT
ftr-498	252	1	in	in	ADP
ftr-498	252	2	kraft	kraft	NOUN
ftr-498	252	3	general	general	ADJ
ftr-498	252	4	foods	foods	PROPN
ftr-498	252	5	,	,	PUNCT
ftr-498	252	6	inc	inc	PROPN
ftr-498	252	7	.	.	PROPN
ftr-498	252	8	v.	v.	PROPN
ftr-498	252	9	iowa	iowa	PROPN
ftr-498	252	10	department	department	PROPN
ftr-498	252	11	of	of	ADP
ftr-498	252	12	revenue,44	revenue,44	PROPN
ftr-498	252	13	the	the	DET
ftr-498	252	14	court	court	NOUN
ftr-498	252	15	held	hold	VERB
ftr-498	252	16	that	that	SCONJ
ftr-498	252	17	by	by	ADP
ftr-498	252	18	granting	grant	VERB
ftr-498	252	19	a	a	DET
ftr-498	252	20	state	state	NOUN
ftr-498	252	21	corporate	corporate	ADJ
ftr-498	252	22	income	income	NOUN
ftr-498	252	23	tax	tax	NOUN
ftr-498	252	24	deduction	deduction	NOUN
ftr-498	252	25	for	for	ADP
ftr-498	252	26	dividends	dividend	NOUN
ftr-498	252	27	received	receive	VERB
ftr-498	252	28	from	from	ADP
ftr-498	252	29	domestic	domestic	ADJ
ftr-498	252	30	subsidiaries	subsidiary	NOUN
ftr-498	252	31	but	but	CCONJ
ftr-498	252	32	not	not	PART
ftr-498	252	33	for	for	ADP
ftr-498	252	34	dividends	dividend	NOUN
ftr-498	252	35	received	receive	VERB
ftr-498	252	36	from	from	ADP
ftr-498	252	37	foreign	foreign	ADJ
ftr-498	252	38	subsidiaries	subsidiary	NOUN
ftr-498	252	39	,	,	PUNCT
ftr-498	252	40	iowa	iowa	PROPN
ftr-498	252	41	facially	facially	ADV
ftr-498	252	42	discriminated	discriminate	VERB
ftr-498	252	43	against	against	ADP
ftr-498	252	44	foreign	foreign	ADJ
ftr-498	252	45	commerce	commerce	NOUN
ftr-498	252	46	in	in	ADP
ftr-498	252	47	violation	violation	NOUN
ftr-498	252	48	of	of	ADP
ftr-498	252	49	the	the	DET
ftr-498	252	50	commerce	commerce	NOUN
ftr-498	252	51	clause	clause	NOUN
ftr-498	252	52	.	.	PUNCT
ftr-498	253	1	the	the	DET
ftr-498	253	2	court	court	NOUN
ftr-498	253	3	's	's	PART
ftr-498	253	4	opinion	opinion	NOUN
ftr-498	253	5	did	do	AUX
ftr-498	253	6	not	not	PART
ftr-498	253	7	mention	mention	VERB
ftr-498	253	8	remedies	remedy	NOUN
ftr-498	253	9	or	or	CCONJ
ftr-498	253	10	the	the	DET
ftr-498	253	11	holding	holding	NOUN
ftr-498	253	12	's	's	PART
ftr-498	253	13	retroactive	retroactive	ADJ
ftr-498	253	14	application	application	NOUN
ftr-498	253	15	;	;	PUNCT
ftr-498	253	16	the	the	DET
ftr-498	253	17	justices	justice	NOUN
ftr-498	253	18	merely	merely	ADV
ftr-498	253	19	reversed	reverse	VERB
ftr-498	253	20	and	and	CCONJ
ftr-498	253	21	remanded	remand	VERB
ftr-498	253	22	for	for	ADP
ftr-498	253	23	further	further	ADJ
ftr-498	253	24	proceedings	proceeding	NOUN
ftr-498	253	25	not	not	PART
ftr-498	253	26	inconsistent	inconsistent	ADJ
ftr-498	253	27	with	with	ADP
ftr-498	253	28	their	their	PRON
ftr-498	253	29	opinion.45	opinion.45	NOUN
ftr-498	253	30	after	after	SCONJ
ftr-498	253	31	harper	harper	NOUN
ftr-498	253	32	,	,	PUNCT
ftr-498	253	33	however	however	ADV
ftr-498	253	34	,	,	PUNCT
ftr-498	253	35	it	it	PRON
ftr-498	253	36	seems	seem	VERB
ftr-498	253	37	clear	clear	ADJ
ftr-498	253	38	that	that	SCONJ
ftr-498	253	39	kraft	kraft	NOUN
ftr-498	253	40	applies	apply	VERB
ftr-498	253	41	retroactively	retroactively	ADV
ftr-498	253	42	to	to	ADP
ftr-498	253	43	the	the	DET
ftr-498	253	44	parties	party	NOUN
ftr-498	253	45	in	in	ADP
ftr-498	253	46	that	that	DET
ftr-498	253	47	case	case	NOUN
ftr-498	253	48	,	,	PUNCT
ftr-498	253	49	because	because	SCONJ
ftr-498	253	50	the	the	DET
ftr-498	253	51	court	court	NOUN
ftr-498	253	52	did	do	AUX
ftr-498	253	53	not	not	PART
ftr-498	253	54	preserve	preserve	VERB
ftr-498	253	55	the	the	DET
ftr-498	253	56	issue	issue	NOUN
ftr-498	253	57	for	for	ADP
ftr-498	253	58	future	future	ADJ
ftr-498	253	59	litigation	litigation	NOUN
ftr-498	253	60	.	.	PUNCT
ftr-498	254	1	yet	yet	ADV
ftr-498	254	2	,	,	PUNCT
ftr-498	254	3	under	under	ADP
ftr-498	254	4	the	the	DET
ftr-498	254	5	circumstances	circumstance	NOUN
ftr-498	254	6	,	,	PUNCT
ftr-498	254	7	that	that	DET
ftr-498	254	8	result	result	NOUN
ftr-498	254	9	is	be	AUX
ftr-498	254	10	procedurally	procedurally	ADV
ftr-498	254	11	offensive	offensive	ADJ
ftr-498	254	12	.	.	PUNCT
ftr-498	255	1	in	in	ADP
ftr-498	255	2	its	its	PRON
ftr-498	255	3	brief	brief	NOUN
ftr-498	255	4	,	,	PUNCT
ftr-498	255	5	iowa	iowa	PROPN
ftr-498	255	6	noted	note	VERB
ftr-498	255	7	that	that	SCONJ
ftr-498	255	8	the	the	DET
ftr-498	255	9	retroactivity	retroactivity	NOUN
ftr-498	255	10	issue	issue	NOUN
ftr-498	255	11	,	,	PUNCT
ftr-498	255	12	though	though	SCONJ
ftr-498	255	13	raised	raise	VERB
ftr-498	255	14	by	by	ADP
ftr-498	255	15	the	the	DET
ftr-498	255	16	state	state	NOUN
ftr-498	255	17	,	,	PUNCT
ftr-498	255	18	had	have	AUX
ftr-498	255	19	not	not	PART
ftr-498	255	20	been	be	AUX
ftr-498	255	21	passed	pass	VERB
ftr-498	255	22	on	on	ADP
ftr-498	255	23	by	by	ADP
ftr-498	255	24	the	the	DET
ftr-498	255	25	lower	low	ADJ
ftr-498	255	26	courts.46	courts.46	NOUN
ftr-498	255	27	consideration	consideration	NOUN
ftr-498	255	28	of	of	ADP
ftr-498	255	29	the	the	DET
ftr-498	255	30	issue	issue	NOUN
ftr-498	255	31	would	would	AUX
ftr-498	255	32	have	have	AUX
ftr-498	255	33	been	be	AUX
ftr-498	255	34	inappropriate	inappropriate	ADJ
ftr-498	255	35	because	because	SCONJ
ftr-498	255	36	they	they	PRON
ftr-498	255	37	had	have	VERB
ftr-498	255	38	,	,	PUNCT
ftr-498	255	39	without	without	ADP
ftr-498	255	40	exception	exception	NOUN
ftr-498	255	41	,	,	PUNCT
ftr-498	255	42	upheld	uphold	VERB
ftr-498	255	43	the	the	DET
ftr-498	255	44	challenged	challenge	VERB
ftr-498	255	45	provision	provision	NOUN
ftr-498	255	46	.	.	PUNCT
ftr-498	256	1	nor	nor	CCONJ
ftr-498	256	2	had	have	AUX
ftr-498	256	3	kraft	kraft	NOUN
ftr-498	256	4	addressed	address	VERB
ftr-498	256	5	the	the	DET
ftr-498	256	6	issue	issue	NOUN
ftr-498	256	7	either	either	CCONJ
ftr-498	256	8	in	in	ADP
ftr-498	256	9	its	its	PRON
ftr-498	256	10	petition	petition	NOUN
ftr-498	256	11	for	for	ADP
ftr-498	256	12	certiorari	certiorari	NOUN
ftr-498	256	13	or	or	CCONJ
ftr-498	256	14	in	in	ADP
ftr-498	256	15	its	its	PRON
ftr-498	256	16	merits	merit	NOUN
ftr-498	256	17	brief	brief	ADJ
ftr-498	256	18	.	.	PUNCT
ftr-498	257	1	aware	aware	ADJ
ftr-498	257	2	of	of	ADP
ftr-498	257	3	beam	beam	NOUN
ftr-498	257	4	's	's	PART
ftr-498	257	5	holding	holding	NOUN
ftr-498	257	6	,	,	PUNCT
ftr-498	257	7	however	however	ADV
ftr-498	257	8	,	,	PUNCT
ftr-498	257	9	that	that	SCONJ
ftr-498	257	10	because	because	SCONJ
ftr-498	257	11	the	the	DET
ftr-498	257	12	court	court	NOUN
ftr-498	257	13	did	do	AUX
ftr-498	257	14	not	not	PART
ftr-498	257	15	reserve	reserve	VERB
ftr-498	257	16	the	the	DET
ftr-498	257	17	retroactivity	retroactivity	NOUN
ftr-498	257	18	question	question	NOUN
ftr-498	257	19	in	in	ADP
ftr-498	257	20	bacchus	bacchus	NOUN
ftr-498	257	21	,	,	PUNCT
ftr-498	257	22	its	its	PRON
ftr-498	257	23	decision	decision	NOUN
ftr-498	257	24	in	in	ADP
ftr-498	257	25	that	that	DET
ftr-498	257	26	case	case	NOUN
ftr-498	257	27	applied	apply	VERB
ftr-498	257	28	retroactively	retroactively	ADV
ftr-498	257	29	,	,	PUNCT
ftr-498	257	30	iowa	iowa	PROPN
ftr-498	257	31	explicitly	explicitly	ADV
ftr-498	257	32	"	"	PUNCT
ftr-498	257	33	urge[d	urge[d	PROPN
ftr-498	257	34	]	]	PUNCT
ftr-498	257	35	that	that	SCONJ
ftr-498	257	36	,	,	PUNCT
ftr-498	257	37	if	if	SCONJ
ftr-498	257	38	the	the	DET
ftr-498	257	39	iowa	iowa	PROPN
ftr-498	257	40	law	law	NOUN
ftr-498	257	41	is	be	AUX
ftr-498	257	42	held	hold	VERB
ftr-498	257	43	to	to	PART
ftr-498	257	44	be	be	AUX
ftr-498	257	45	unconstitutional	unconstitutional	ADJ
ftr-498	257	46	,	,	PUNCT
ftr-498	257	47	this	this	DET
ftr-498	257	48	court	court	NOUN
ftr-498	257	49	expressly	expressly	ADV
ftr-498	257	50	state	state	VERB
ftr-498	257	51	that	that	SCONJ
ftr-498	257	52	the	the	DET
ftr-498	257	53	court	court	NOUN
ftr-498	257	54	is	be	AUX
ftr-498	257	55	not	not	PART
ftr-498	257	56	ruling	rule	VERB
ftr-498	257	57	on	on	ADP
ftr-498	257	58	the	the	DET
ftr-498	257	59	question	question	NOUN
ftr-498	257	60	of	of	ADP
ftr-498	257	61	retroactivity	retroactivity	NOUN
ftr-498	257	62	but	but	CCONJ
ftr-498	257	63	is	be	AUX
ftr-498	257	64	expressly	expressly	ADV
ftr-498	257	65	reserving	reserve	VERB
ftr-498	257	66	the	the	DET
ftr-498	257	67	question	question	NOUN
ftr-498	257	68	for	for	SCONJ
ftr-498	257	69	the	the	DET
ftr-498	257	70	iowa	iowa	PROPN
ftr-498	257	71	courts	court	NOUN
ftr-498	257	72	to	to	PART
ftr-498	257	73	decide	decide	VERB
ftr-498	257	74	on	on	ADP
ftr-498	257	75	remand	remand	NOUN
ftr-498	257	76	.	.	PUNCT
ftr-498	258	1	"'47	"'47	NOUN
ftr-498	258	2	in	in	ADP
ftr-498	258	3	addition	addition	NOUN
ftr-498	258	4	,	,	PUNCT
ftr-498	258	5	although	although	SCONJ
ftr-498	258	6	iowa	iowa	PROPN
ftr-498	258	7	did	do	AUX
ftr-498	258	8	not	not	PART
ftr-498	258	9	advance	advance	VERB
ftr-498	258	10	an	an	DET
ftr-498	258	11	argument	argument	NOUN
ftr-498	258	12	under	under	ADP
ftr-498	258	13	chevron	chevron	NOUN
ftr-498	258	14	oil	oil	NOUN
ftr-498	258	15	or	or	CCONJ
ftr-498	258	16	some	some	DET
ftr-498	258	17	other	other	ADJ
ftr-498	258	18	precedent	precedent	NOUN
ftr-498	258	19	for	for	ADP
ftr-498	258	20	prospective	prospective	ADJ
ftr-498	258	21	application	application	NOUN
ftr-498	258	22	of	of	ADP
ftr-498	258	23	the	the	DET
ftr-498	258	24	court	court	NOUN
ftr-498	258	25	's	's	PART
ftr-498	258	26	decision	decision	NOUN
ftr-498	258	27	should	should	AUX
ftr-498	258	28	it	it	PRON
ftr-498	258	29	lose	lose	VERB
ftr-498	258	30	on	on	ADP
ftr-498	258	31	the	the	DET
ftr-498	258	32	merits	merit	NOUN
ftr-498	258	33	,	,	PUNCT
ftr-498	258	34	the	the	DET
ftr-498	258	35	state	state	NOUN
ftr-498	258	36	noted	note	VERB
ftr-498	258	37	that	that	SCONJ
ftr-498	258	38	the	the	DET
ftr-498	258	39	retroactivity	retroactivity	NOUN
ftr-498	258	40	question	question	NOUN
ftr-498	258	41	was	be	AUX
ftr-498	258	42	complicated	complicated	ADJ
ftr-498	258	43	.	.	PUNCT
ftr-498	259	1	iowa	iowa	PROPN
ftr-498	259	2	had	have	AUX
ftr-498	259	3	agreed	agree	VERB
ftr-498	259	4	,	,	PUNCT
ftr-498	259	5	as	as	ADP
ftr-498	259	6	a	a	DET
ftr-498	259	7	condition	condition	NOUN
ftr-498	259	8	of	of	ADP
ftr-498	259	9	receiving	receive	VERB
ftr-498	259	10	payment	payment	NOUN
ftr-498	259	11	of	of	ADP
ftr-498	259	12	the	the	DET
ftr-498	259	13	disputed	dispute	VERB
ftr-498	259	14	taxes	taxis	NOUN
ftr-498	259	15	,	,	PUNCT
ftr-498	259	16	that	that	DET
ftr-498	259	17	kraft	kraft	NOUN
ftr-498	259	18	and	and	CCONJ
ftr-498	259	19	a	a	DET
ftr-498	259	20	former	former	ADJ
ftr-498	259	21	affiliate	affiliate	NOUN
ftr-498	259	22	would	would	AUX
ftr-498	259	23	receive	receive	VERB
ftr-498	259	24	refunds	refund	NOUN
ftr-498	259	25	if	if	SCONJ
ftr-498	259	26	kraft	kraft	NOUN
ftr-498	259	27	prevailed	prevail	VERB
ftr-498	259	28	.	.	PUNCT
ftr-498	260	1	this	this	DET
ftr-498	260	2	agreement	agreement	NOUN
ftr-498	260	3	,	,	PUNCT
ftr-498	260	4	the	the	DET
ftr-498	260	5	state	state	NOUN
ftr-498	260	6	alleged	allege	VERB
ftr-498	260	7	,	,	PUNCT
ftr-498	260	8	harbored	harbor	VERB
ftr-498	260	9	significant	significant	ADJ
ftr-498	260	10	ambiguities	ambiguity	NOUN
ftr-498	260	11	.	.	PUNCT
ftr-498	261	1	it	it	PRON
ftr-498	261	2	also	also	ADV
ftr-498	261	3	antedated	antedate	VERB
ftr-498	261	4	beam	beam	NOUN
ftr-498	261	5	's	's	PART
ftr-498	261	6	repudiation	repudiation	NOUN
ftr-498	261	7	of	of	ADP
ftr-498	261	8	selective	selective	ADJ
ftr-498	261	9	prospectivity	prospectivity	NOUN
ftr-498	261	10	,	,	PUNCT
ftr-498	261	11	and	and	CCONJ
ftr-498	261	12	thus	thus	ADV
ftr-498	261	13	might	might	AUX
ftr-498	261	14	have	have	AUX
ftr-498	261	15	been	be	AUX
ftr-498	261	16	premised	premise	VERB
ftr-498	261	17	on	on	ADP
ftr-498	261	18	an	an	DET
ftr-498	261	19	understandable	understandable	ADJ
ftr-498	261	20	mistake	mistake	NOUN
ftr-498	261	21	of	of	ADP
ftr-498	261	22	law	law	NOUN
ftr-498	261	23	.	.	PUNCT
ftr-498	262	1	iowa	iowa	PROPN
ftr-498	262	2	asked	ask	VERB
ftr-498	262	3	that	that	SCONJ
ftr-498	262	4	the	the	DET
ftr-498	262	5	state	state	NOUN
ftr-498	262	6	courts	court	NOUN
ftr-498	262	7	be	be	AUX
ftr-498	262	8	allowed	allow	VERB
ftr-498	262	9	to	to	PART
ftr-498	262	10	sift	sift	VERB
ftr-498	262	11	these	these	DET
ftr-498	262	12	matters	matter	NOUN
ftr-498	262	13	before	before	SCONJ
ftr-498	262	14	the	the	DET
ftr-498	262	15	supreme	supreme	PROPN
ftr-498	262	16	court	court	PROPN
ftr-498	262	17	pronounced	pronounce	VERB
ftr-498	262	18	on	on	ADP
ftr-498	262	19	them.48	them.48	PROPN
ftr-498	262	20	in	in	ADP
ftr-498	262	21	its	its	PRON
ftr-498	262	22	reply	reply	NOUN
ftr-498	262	23	brief	brief	NOUN
ftr-498	262	24	,	,	PUNCT
ftr-498	262	25	kraft	kraft	NOUN
ftr-498	262	26	contended	contend	VERB
ftr-498	262	27	,	,	PUNCT
ftr-498	262	28	in	in	ADP
ftr-498	262	29	one	one	NUM
ftr-498	262	30	short	short	ADJ
ftr-498	262	31	paragraph	paragraph	NOUN
ftr-498	262	32	invoking	invoke	VERB
ftr-498	262	33	two	two	NUM
ftr-498	262	34	dusty	dusty	ADJ
ftr-498	262	35	and	and	CCONJ
ftr-498	262	36	apparently	apparently	ADV
ftr-498	262	37	irrelevant	irrelevant	ADJ
ftr-498	262	38	precedents	precedent	NOUN
ftr-498	262	39	it	it	PRON
ftr-498	262	40	did	do	AUX
ftr-498	262	41	not	not	PART
ftr-498	262	42	discuss	discuss	VERB
ftr-498	262	43	specifically	specifically	ADV
ftr-498	262	44	,	,	PUNCT
ftr-498	262	45	that	that	SCONJ
ftr-498	262	46	prospective	prospective	ADJ
ftr-498	262	47	applica44	applica44	NOUN
ftr-498	262	48	.	.	PUNCT
ftr-498	263	1	112	112	NUM
ftr-498	263	2	s.	s.	PROPN
ftr-498	263	3	ct	ct	PROPN
ftr-498	263	4	.	.	PUNCT
ftr-498	263	5	2365	2365	NUM
ftr-498	263	6	(	(	PUNCT
ftr-498	263	7	1992	1992	NUM
ftr-498	263	8	)	)	PUNCT
ftr-498	263	9	.	.	PUNCT
ftr-498	264	1	45	45	NUM
ftr-498	264	2	.	.	PUNCT
ftr-498	265	1	i	i	PRON
ftr-498	265	2	d.	d.	PROPN
ftr-498	265	3	at	at	ADP
ftr-498	265	4	2372	2372	NUM
ftr-498	265	5	.	.	PUNCT
ftr-498	266	1	46	46	NUM
ftr-498	266	2	.	.	PUNCT
ftr-498	266	3	brief	brief	ADJ
ftr-498	266	4	for	for	ADP
ftr-498	266	5	respondent	respondent	NOUN
ftr-498	266	6	at	at	ADP
ftr-498	266	7	36	36	NUM
ftr-498	266	8	,	,	PUNCT
ftr-498	266	9	kraft	kraft	NOUN
ftr-498	266	10	(	(	PUNCT
ftr-498	266	11	no	no	INTJ
ftr-498	266	12	.	.	NOUN
ftr-498	266	13	90	90	NUM
ftr-498	266	14	-	-	SYM
ftr-498	266	15	1918	1918	NUM
ftr-498	266	16	)	)	PUNCT
ftr-498	266	17	.	.	PUNCT
ftr-498	267	1	47	47	NUM
ftr-498	267	2	.	.	PUNCT
ftr-498	268	1	i	i	PRON
ftr-498	268	2	d.	d.	PROPN
ftr-498	268	3	at	at	ADP
ftr-498	268	4	37	37	NUM
ftr-498	268	5	.	.	PUNCT
ftr-498	269	1	48	48	NUM
ftr-498	269	2	.	.	PUNCT
ftr-498	270	1	i	i	PRON
ftr-498	270	2	d.	d.	PROPN
ftr-498	271	1	[	[	X
ftr-498	271	2	vol	vol	NOUN
ftr-498	271	3	.	.	PUNCT
ftr-498	272	1	1:8	1:8	NUM
ftr-498	272	2	harper	harper	NOUN
ftr-498	272	3	and	and	CCONJ
ftr-498	272	4	its	its	PRON
ftr-498	272	5	aftermath	aftermath	NOUN
ftr-498	272	6	tion	tion	NOUN
ftr-498	272	7	of	of	ADP
ftr-498	272	8	the	the	DET
ftr-498	272	9	court	court	NOUN
ftr-498	272	10	's	's	PART
ftr-498	272	11	commerce	commerce	PROPN
ftr-498	272	12	clause	clause	NOUN
ftr-498	272	13	holding	holding	NOUN
ftr-498	272	14	,	,	PUNCT
ftr-498	272	15	if	if	SCONJ
ftr-498	272	16	kraft	kraft	NOUN
ftr-498	272	17	should	should	AUX
ftr-498	272	18	win	win	VERB
ftr-498	272	19	,	,	PUNCT
ftr-498	272	20	was	be	AUX
ftr-498	272	21	not	not	PART
ftr-498	272	22	warranted	warrant	VERB
ftr-498	272	23	under	under	ADP
ftr-498	272	24	chevron	chevron	NOUN
ftr-498	272	25	oil.49	oil.49	SCONJ
ftr-498	272	26	it	it	PRON
ftr-498	272	27	further	far	ADV
ftr-498	272	28	stated	state	VERB
ftr-498	272	29	that	that	SCONJ
ftr-498	272	30	iowa	iowa	PROPN
ftr-498	272	31	's	's	PART
ftr-498	272	32	agreement	agreement	NOUN
ftr-498	272	33	to	to	PART
ftr-498	272	34	refund	refund	VERB
ftr-498	272	35	kraft	kraft	NOUN
ftr-498	272	36	's	's	PART
ftr-498	272	37	taxes	taxis	NOUN
ftr-498	272	38	if	if	SCONJ
ftr-498	272	39	iowa	iowa	PROPN
ftr-498	272	40	lost	lose	VERB
ftr-498	272	41	went	go	VERB
ftr-498	272	42	to	to	ADP
ftr-498	272	43	the	the	DET
ftr-498	272	44	issue	issue	NOUN
ftr-498	272	45	of	of	ADP
ftr-498	272	46	remedies	remedy	NOUN
ftr-498	272	47	,	,	PUNCT
ftr-498	272	48	not	not	PART
ftr-498	272	49	retroactivity	retroactivity	NOUN
ftr-498	272	50	,	,	PUNCT
ftr-498	272	51	and	and	CCONJ
ftr-498	272	52	so	so	ADV
ftr-498	272	53	could	could	AUX
ftr-498	272	54	be	be	AUX
ftr-498	272	55	ignored	ignore	VERB
ftr-498	272	56	when	when	SCONJ
ftr-498	272	57	the	the	DET
ftr-498	272	58	court	court	NOUN
ftr-498	272	59	passed	pass	VERB
ftr-498	272	60	on	on	ADP
ftr-498	272	61	the	the	DET
ftr-498	272	62	choice	choice	NOUN
ftr-498	272	63	-	-	PUNCT
ftr-498	272	64	of	of	ADP
ftr-498	272	65	-	-	PUNCT
ftr-498	272	66	law	law	NOUN
ftr-498	272	67	issue	issue	NOUN
ftr-498	272	68	-	-	PUNCT
ftr-498	272	69	a	a	DET
ftr-498	272	70	questionable	questionable	ADJ
ftr-498	272	71	claim	claim	NOUN
ftr-498	272	72	after	after	ADP
ftr-498	272	73	beam	beam	NOUN
ftr-498	272	74	and	and	CCONJ
ftr-498	272	75	,	,	PUNCT
ftr-498	272	76	still	still	ADV
ftr-498	272	77	more	more	ADV
ftr-498	272	78	it	it	PRON
ftr-498	272	79	now	now	ADV
ftr-498	272	80	appears	appear	VERB
ftr-498	272	81	,	,	PUNCT
ftr-498	272	82	after	after	ADP
ftr-498	272	83	harper	harper	NOUN
ftr-498	272	84	.	.	PUNCT
ftr-498	273	1	despite	despite	SCONJ
ftr-498	273	2	this	this	DET
ftr-498	273	3	inadequate	inadequate	ADJ
ftr-498	273	4	briefing	briefing	NOUN
ftr-498	273	5	on	on	ADP
ftr-498	273	6	the	the	DET
ftr-498	273	7	question	question	NOUN
ftr-498	273	8	of	of	ADP
ftr-498	273	9	retroactivity	retroactivity	NOUN
ftr-498	273	10	,	,	PUNCT
ftr-498	273	11	despite	despite	SCONJ
ftr-498	273	12	the	the	DET
ftr-498	273	13	absence	absence	NOUN
ftr-498	273	14	of	of	ADP
ftr-498	273	15	any	any	DET
ftr-498	273	16	state	state	NOUN
ftr-498	273	17	court	court	NOUN
ftr-498	273	18	consideration	consideration	NOUN
ftr-498	273	19	,	,	PUNCT
ftr-498	273	20	despite	despite	SCONJ
ftr-498	273	21	iowa	iowa	PROPN
ftr-498	273	22	's	's	PART
ftr-498	273	23	plea	plea	NOUN
ftr-498	273	24	that	that	SCONJ
ftr-498	273	25	the	the	DET
ftr-498	273	26	court	court	NOUN
ftr-498	273	27	not	not	PART
ftr-498	273	28	decide	decide	VERB
ftr-498	273	29	the	the	DET
ftr-498	273	30	issue	issue	NOUN
ftr-498	273	31	if	if	SCONJ
ftr-498	273	32	it	it	PRON
ftr-498	273	33	ruled	rule	VERB
ftr-498	273	34	against	against	ADP
ftr-498	273	35	iowa	iowa	PROPN
ftr-498	273	36	on	on	ADP
ftr-498	273	37	the	the	DET
ftr-498	273	38	merits	merit	NOUN
ftr-498	273	39	,	,	PUNCT
ftr-498	273	40	and	and	CCONJ
ftr-498	273	41	despite	despite	SCONJ
ftr-498	273	42	any	any	DET
ftr-498	273	43	mention	mention	NOUN
ftr-498	273	44	of	of	ADP
ftr-498	273	45	this	this	DET
ftr-498	273	46	crucial	crucial	ADJ
ftr-498	273	47	issue	issue	NOUN
ftr-498	273	48	by	by	ADP
ftr-498	273	49	the	the	DET
ftr-498	273	50	court	court	NOUN
ftr-498	273	51	itself	itself	PRON
ftr-498	273	52	,	,	PUNCT
ftr-498	273	53	harper	harper	NOUN
ftr-498	273	54	's	's	PART
ftr-498	273	55	"	"	PUNCT
ftr-498	273	56	express	express	ADJ
ftr-498	273	57	reservation	reservation	NOUN
ftr-498	273	58	"	"	PUNCT
ftr-498	273	59	rule	rule	NOUN
ftr-498	273	60	seems	seem	VERB
ftr-498	273	61	to	to	PART
ftr-498	273	62	require	require	VERB
ftr-498	273	63	that	that	SCONJ
ftr-498	273	64	the	the	DET
ftr-498	273	65	retroactivity	retroactivity	NOUN
ftr-498	273	66	question	question	NOUN
ftr-498	273	67	be	be	AUX
ftr-498	273	68	decided	decide	VERB
ftr-498	273	69	against	against	ADP
ftr-498	273	70	the	the	DET
ftr-498	273	71	state	state	NOUN
ftr-498	273	72	.	.	PUNCT
ftr-498	274	1	yet	yet	CCONJ
ftr-498	274	2	it	it	PRON
ftr-498	274	3	is	be	AUX
ftr-498	274	4	hard	hard	ADJ
ftr-498	274	5	to	to	PART
ftr-498	274	6	believe	believe	VERB
ftr-498	274	7	that	that	SCONJ
ftr-498	274	8	the	the	DET
ftr-498	274	9	court	court	NOUN
ftr-498	274	10	intended	intend	VERB
ftr-498	274	11	this	this	DET
ftr-498	274	12	result	result	NOUN
ftr-498	274	13	when	when	SCONJ
ftr-498	274	14	it	it	PRON
ftr-498	274	15	reversed	reverse	VERB
ftr-498	274	16	and	and	CCONJ
ftr-498	274	17	remanded	remand	VERB
ftr-498	274	18	without	without	ADP
ftr-498	274	19	even	even	ADV
ftr-498	274	20	mentioning	mention	VERB
ftr-498	274	21	iowa	iowa	PROPN
ftr-498	274	22	's	's	PART
ftr-498	274	23	agreement	agreement	NOUN
ftr-498	274	24	with	with	ADP
ftr-498	274	25	kraft	kraft	NOUN
ftr-498	274	26	or	or	CCONJ
ftr-498	274	27	flagging	flag	VERB
ftr-498	274	28	the	the	DET
ftr-498	274	29	wider	wide	ADJ
ftr-498	274	30	question	question	NOUN
ftr-498	274	31	of	of	ADP
ftr-498	274	32	whether	whether	SCONJ
ftr-498	274	33	the	the	DET
ftr-498	274	34	court	court	NOUN
ftr-498	274	35	's	's	PART
ftr-498	274	36	decision	decision	NOUN
ftr-498	274	37	reaches	reach	VERB
ftr-498	274	38	backwards	backwards	ADV
ftr-498	274	39	as	as	ADV
ftr-498	274	40	well	well	ADV
ftr-498	274	41	as	as	ADP
ftr-498	274	42	forwards	forward	NOUN
ftr-498	274	43	.	.	PUNCT
ftr-498	275	1	if	if	SCONJ
ftr-498	275	2	,	,	PUNCT
ftr-498	275	3	moreover	moreover	ADV
ftr-498	275	4	,	,	PUNCT
ftr-498	275	5	this	this	PRON
ftr-498	275	6	was	be	AUX
ftr-498	275	7	the	the	DET
ftr-498	275	8	court	court	NOUN
ftr-498	275	9	's	's	PART
ftr-498	275	10	silent	silent	ADJ
ftr-498	275	11	intention	intention	NOUN
ftr-498	275	12	,	,	PUNCT
ftr-498	275	13	the	the	DET
ftr-498	275	14	absence	absence	NOUN
ftr-498	275	15	of	of	ADP
ftr-498	275	16	any	any	DET
ftr-498	275	17	explanation	explanation	NOUN
ftr-498	275	18	for	for	ADP
ftr-498	275	19	the	the	DET
ftr-498	275	20	ruling	ruling	NOUN
ftr-498	275	21	betrayed	betray	VERB
ftr-498	275	22	its	its	PRON
ftr-498	275	23	duty	duty	NOUN
ftr-498	275	24	of	of	ADP
ftr-498	275	25	candor.50	candor.50	PROPN
ftr-498	275	26	the	the	DET
ftr-498	275	27	second	second	ADJ
ftr-498	275	28	,	,	PUNCT
ftr-498	275	29	perhaps	perhaps	ADV
ftr-498	275	30	more	more	ADV
ftr-498	275	31	astonishing	astonishing	ADJ
ftr-498	275	32	,	,	PUNCT
ftr-498	275	33	innovation	innovation	NOUN
ftr-498	275	34	in	in	ADP
ftr-498	275	35	harper	harper	NOUN
ftr-498	275	36	,	,	PUNCT
ftr-498	275	37	and	and	CCONJ
ftr-498	275	38	the	the	DET
ftr-498	275	39	source	source	NOUN
ftr-498	275	40	of	of	ADP
ftr-498	275	41	much	much	ADJ
ftr-498	275	42	of	of	ADP
ftr-498	275	43	the	the	DET
ftr-498	275	44	injustice	injustice	NOUN
ftr-498	275	45	that	that	SCONJ
ftr-498	275	46	harper	harper	NOUN
ftr-498	275	47	might	might	AUX
ftr-498	275	48	work	work	VERB
ftr-498	275	49	when	when	SCONJ
ftr-498	275	50	annexed	annex	VERB
ftr-498	275	51	to	to	ADP
ftr-498	275	52	the	the	DET
ftr-498	275	53	"	"	PUNCT
ftr-498	275	54	express	express	ADJ
ftr-498	275	55	reservation	reservation	NOUN
ftr-498	275	56	"	"	PUNCT
ftr-498	275	57	rule	rule	NOUN
ftr-498	275	58	,	,	PUNCT
ftr-498	275	59	is	be	AUX
ftr-498	275	60	the	the	DET
ftr-498	275	61	court	court	NOUN
ftr-498	275	62	's	's	PART
ftr-498	275	63	unbending	unbending	ADJ
ftr-498	275	64	insistence	insistence	NOUN
ftr-498	275	65	that	that	SCONJ
ftr-498	275	66	once	once	SCONJ
ftr-498	275	67	a	a	DET
ftr-498	275	68	49	49	NUM
ftr-498	275	69	.	.	PUNCT
ftr-498	276	1	see	see	VERB
ftr-498	276	2	reply	reply	NOUN
ftr-498	276	3	brief	brief	ADJ
ftr-498	276	4	for	for	ADP
ftr-498	276	5	petitioner	petitioner	NOUN
ftr-498	276	6	at	at	ADP
ftr-498	276	7	16	16	NUM
ftr-498	276	8	,	,	PUNCT
ftr-498	276	9	kraft	kraft	NOUN
ftr-498	276	10	(	(	PUNCT
ftr-498	276	11	no	no	INTJ
ftr-498	276	12	.	.	NOUN
ftr-498	276	13	90	90	NUM
ftr-498	276	14	-	-	SYM
ftr-498	276	15	1918	1918	NUM
ftr-498	276	16	)	)	PUNCT
ftr-498	276	17	(	(	PUNCT
ftr-498	276	18	citing	cite	VERB
ftr-498	276	19	cook	cook	NOUN
ftr-498	276	20	v.	v.	ADP
ftr-498	276	21	pennsylvania	pennsylvania	PROPN
ftr-498	276	22	,	,	PUNCT
ftr-498	276	23	97	97	NUM
ftr-498	276	24	u.s	u.s	PROPN
ftr-498	276	25	.	.	PROPN
ftr-498	276	26	566	566	NUM
ftr-498	276	27	(	(	PUNCT
ftr-498	276	28	1878	1878	NUM
ftr-498	276	29	)	)	PUNCT
ftr-498	276	30	;	;	PUNCT
ftr-498	276	31	hale	hale	PROPN
ftr-498	276	32	v.	v.	ADP
ftr-498	276	33	bimco	bimco	PROPN
ftr-498	276	34	trading	trading	PROPN
ftr-498	276	35	,	,	PUNCT
ftr-498	276	36	inc	inc	PROPN
ftr-498	276	37	.	.	PROPN
ftr-498	276	38	,	,	PUNCT
ftr-498	276	39	306	306	NUM
ftr-498	276	40	u.s	u.s	PROPN
ftr-498	276	41	.	.	PROPN
ftr-498	276	42	375	375	NUM
ftr-498	276	43	(	(	PUNCT
ftr-498	276	44	1939	1939	NUM
ftr-498	276	45	)	)	PUNCT
ftr-498	276	46	)	)	PUNCT
ftr-498	276	47	.	.	PUNCT
ftr-498	277	1	cook	cook	PROPN
ftr-498	277	2	found	find	VERB
ftr-498	277	3	that	that	SCONJ
ftr-498	277	4	a	a	DET
ftr-498	277	5	pennsylvania	pennsylvania	PROPN
ftr-498	277	6	tax	tax	NOUN
ftr-498	277	7	on	on	ADP
ftr-498	277	8	auctioned	auction	VERB
ftr-498	277	9	goods	good	NOUN
ftr-498	277	10	imported	import	VERB
ftr-498	277	11	from	from	ADP
ftr-498	277	12	abroad	abroad	ADV
ftr-498	277	13	that	that	PRON
ftr-498	277	14	did	do	AUX
ftr-498	277	15	not	not	PART
ftr-498	277	16	apply	apply	VERB
ftr-498	277	17	to	to	ADP
ftr-498	277	18	domestic	domestic	ADJ
ftr-498	277	19	goods	good	NOUN
ftr-498	277	20	violated	violate	VERB
ftr-498	277	21	the	the	DET
ftr-498	277	22	commerce	commerce	NOUN
ftr-498	277	23	clause	clause	NOUN
ftr-498	277	24	.	.	PUNCT
ftr-498	278	1	cook	cook	VERB
ftr-498	278	2	,	,	PUNCT
ftr-498	278	3	97	97	NUM
ftr-498	278	4	u.s	u.s	PROPN
ftr-498	278	5	.	.	PROPN
ftr-498	278	6	at	at	ADP
ftr-498	278	7	573	573	NUM
ftr-498	278	8	.	.	PUNCT
ftr-498	279	1	because	because	SCONJ
ftr-498	279	2	the	the	DET
ftr-498	279	3	auctioneer	auctioneer	NOUN
ftr-498	279	4	who	who	PRON
ftr-498	279	5	challenged	challenge	VERB
ftr-498	279	6	the	the	DET
ftr-498	279	7	tax	tax	NOUN
ftr-498	279	8	had	have	AUX
ftr-498	279	9	not	not	PART
ftr-498	279	10	paid	pay	VERB
ftr-498	279	11	it	it	PRON
ftr-498	279	12	,	,	PUNCT
ftr-498	279	13	no	no	DET
ftr-498	279	14	retroactivity	retroactivity	NOUN
ftr-498	279	15	issue	issue	NOUN
ftr-498	279	16	arose	arise	VERB
ftr-498	279	17	,	,	PUNCT
ftr-498	279	18	and	and	CCONJ
ftr-498	279	19	the	the	DET
ftr-498	279	20	court	court	NOUN
ftr-498	279	21	did	do	AUX
ftr-498	279	22	not	not	PART
ftr-498	279	23	discuss	discuss	VERB
ftr-498	279	24	the	the	DET
ftr-498	279	25	matter	matter	NOUN
ftr-498	279	26	.	.	PUNCT
ftr-498	280	1	see	see	VERB
ftr-498	280	2	i	i	PRON
ftr-498	280	3	d.	d.	PROPN
ftr-498	280	4	at	at	ADP
ftr-498	280	5	570	570	NUM
ftr-498	280	6	.	.	PUNCT
ftr-498	281	1	likewise	likewise	ADV
ftr-498	281	2	,	,	PUNCT
ftr-498	281	3	in	in	ADP
ftr-498	281	4	hale	hale	PROPN
ftr-498	281	5	the	the	DET
ftr-498	281	6	court	court	NOUN
ftr-498	281	7	upheld	uphold	VERB
ftr-498	281	8	an	an	DET
ftr-498	281	9	injunction	injunction	NOUN
ftr-498	281	10	on	on	ADP
ftr-498	281	11	the	the	DET
ftr-498	281	12	collection	collection	NOUN
ftr-498	281	13	of	of	ADP
ftr-498	281	14	an	an	DET
ftr-498	281	15	inspection	inspection	NOUN
ftr-498	281	16	fee	fee	NOUN
ftr-498	281	17	and	and	CCONJ
ftr-498	281	18	minimum	minimum	NOUN
ftr-498	281	19	quality	quality	NOUN
ftr-498	281	20	standards	standard	NOUN
ftr-498	281	21	that	that	PRON
ftr-498	281	22	applied	apply	VERB
ftr-498	281	23	solely	solely	ADV
ftr-498	281	24	to	to	ADP
ftr-498	281	25	imported	import	VERB
ftr-498	281	26	cement	cement	NOUN
ftr-498	281	27	.	.	PUNCT
ftr-498	282	1	hale	hale	PROPN
ftr-498	282	2	,	,	PUNCT
ftr-498	282	3	306	306	NUM
ftr-498	282	4	u.s	u.s	PROPN
ftr-498	282	5	.	.	PROPN
ftr-498	282	6	at	at	ADP
ftr-498	282	7	380	380	NUM
ftr-498	282	8	-	-	SYM
ftr-498	282	9	81	81	NUM
ftr-498	282	10	.	.	PUNCT
ftr-498	283	1	no	no	DET
ftr-498	283	2	question	question	NOUN
ftr-498	283	3	of	of	ADP
ftr-498	283	4	retroactive	retroactive	ADJ
ftr-498	283	5	application	application	NOUN
ftr-498	283	6	was	be	AUX
ftr-498	283	7	presented	present	VERB
ftr-498	283	8	and	and	CCONJ
ftr-498	283	9	no	no	DET
ftr-498	283	10	dicta	dicta	ADJ
ftr-498	283	11	were	be	AUX
ftr-498	283	12	offered	offer	VERB
ftr-498	283	13	on	on	ADP
ftr-498	283	14	the	the	DET
ftr-498	283	15	question	question	NOUN
ftr-498	283	16	.	.	PUNCT
ftr-498	284	1	50	50	NUM
ftr-498	284	2	.	.	PUNCT
ftr-498	285	1	unfortunately	unfortunately	ADV
ftr-498	285	2	,	,	PUNCT
ftr-498	285	3	shirking	shirking	NOUN
ftr-498	285	4	is	be	AUX
ftr-498	285	5	not	not	PART
ftr-498	285	6	unprecedented	unprecedented	ADJ
ftr-498	285	7	.	.	PUNCT
ftr-498	286	1	the	the	DET
ftr-498	286	2	practice	practice	NOUN
ftr-498	286	3	of	of	ADP
ftr-498	286	4	hiding	hiding	NOUN
ftr-498	286	5	premises	premise	NOUN
ftr-498	286	6	essential	essential	ADJ
ftr-498	286	7	to	to	ADP
ftr-498	286	8	the	the	DET
ftr-498	286	9	court	court	NOUN
ftr-498	286	10	's	's	PART
ftr-498	286	11	holding	holding	NOUN
ftr-498	286	12	,	,	PUNCT
ftr-498	286	13	though	though	SCONJ
ftr-498	286	14	beyond	beyond	ADP
ftr-498	286	15	condoning	condone	VERB
ftr-498	286	16	in	in	ADP
ftr-498	286	17	the	the	DET
ftr-498	286	18	vast	vast	ADJ
ftr-498	286	19	bulk	bulk	NOUN
ftr-498	286	20	of	of	ADP
ftr-498	286	21	cases	case	NOUN
ftr-498	286	22	,	,	PUNCT
ftr-498	286	23	had	have	VERB
ftr-498	286	24	an	an	DET
ftr-498	286	25	alarming	alarming	ADJ
ftr-498	286	26	forerunner	forerunner	NOUN
ftr-498	286	27	in	in	ADP
ftr-498	286	28	one	one	NUM
ftr-498	286	29	of	of	ADP
ftr-498	286	30	its	its	PRON
ftr-498	286	31	decisions	decision	NOUN
ftr-498	286	32	from	from	ADP
ftr-498	286	33	the	the	DET
ftr-498	286	34	preceding	precede	VERB
ftr-498	286	35	tern	tern	NOUN
ftr-498	286	36	.	.	PUNCT
ftr-498	287	1	in	in	ADP
ftr-498	287	2	lampf	lampf	NOUN
ftr-498	287	3	,	,	PUNCT
ftr-498	287	4	pleva	pleva	NOUN
ftr-498	287	5	,	,	PUNCT
ftr-498	287	6	lipkind	lipkind	ADJ
ftr-498	287	7	,	,	PUNCT
ftr-498	287	8	prupis	prupis	ADJ
ftr-498	287	9	&	&	CCONJ
ftr-498	287	10	petigrow	petigrow	VERB
ftr-498	287	11	v.	v.	ADP
ftr-498	287	12	gilbertson	gilbertson	NOUN
ftr-498	287	13	,	,	PUNCT
ftr-498	287	14	i11	i11	ADJ
ftr-498	287	15	s.	s.	PROPN
ftr-498	287	16	ct	ct	PROPN
ftr-498	287	17	.	.	PROPN
ftr-498	287	18	2773	2773	NUM
ftr-498	287	19	(	(	PUNCT
ftr-498	287	20	1991	1991	NUM
ftr-498	287	21	)	)	PUNCT
ftr-498	287	22	.	.	PUNCT
ftr-498	288	1	the	the	DET
ftr-498	288	2	supreme	supreme	PROPN
ftr-498	288	3	court	court	PROPN
ftr-498	288	4	established	establish	VERB
ftr-498	288	5	a	a	DET
ftr-498	288	6	uniform	uniform	ADJ
ftr-498	288	7	federal	federal	ADJ
ftr-498	288	8	statute	statute	NOUN
ftr-498	288	9	of	of	ADP
ftr-498	288	10	limitations	limitation	NOUN
ftr-498	288	11	for	for	ADP
ftr-498	288	12	suits	suit	NOUN
ftr-498	288	13	under	under	ADP
ftr-498	288	14	section	section	NOUN
ftr-498	288	15	10(b	10(b	NUM
ftr-498	288	16	)	)	PUNCT
ftr-498	288	17	of	of	ADP
ftr-498	288	18	the	the	DET
ftr-498	288	19	securities	securities	PROPN
ftr-498	288	20	exchange	exchange	PROPN
ftr-498	288	21	act	act	NOUN
ftr-498	288	22	of	of	ADP
ftr-498	288	23	1934	1934	NUM
ftr-498	288	24	and	and	CCONJ
ftr-498	288	25	rule	rule	VERB
ftr-498	288	26	l0b-5	l0b-5	PROPN
ftr-498	288	27	.	.	PUNCT
ftr-498	289	1	despite	despite	SCONJ
ftr-498	289	2	the	the	DET
ftr-498	289	3	fact	fact	NOUN
ftr-498	289	4	that	that	SCONJ
ftr-498	289	5	the	the	DET
ftr-498	289	6	parties	party	NOUN
ftr-498	289	7	briefed	brief	VERB
ftr-498	289	8	the	the	DET
ftr-498	289	9	retroactivity	retroactivity	NOUN
ftr-498	289	10	issue	issue	NOUN
ftr-498	289	11	,	,	PUNCT
ftr-498	289	12	that	that	SCONJ
ftr-498	289	13	the	the	DET
ftr-498	289	14	united	united	PROPN
ftr-498	289	15	states	states	PROPN
ftr-498	289	16	,	,	PUNCT
ftr-498	289	17	in	in	ADP
ftr-498	289	18	an	an	DET
ftr-498	289	19	anicus	anicus	ADJ
ftr-498	289	20	brief	brief	NOUN
ftr-498	289	21	,	,	PUNCT
ftr-498	289	22	asked	ask	VERB
ftr-498	289	23	the	the	DET
ftr-498	289	24	court	court	NOUN
ftr-498	289	25	to	to	PART
ftr-498	289	26	remand	remand	VERB
ftr-498	289	27	so	so	SCONJ
ftr-498	289	28	that	that	SCONJ
ftr-498	289	29	the	the	DET
ftr-498	289	30	lower	low	ADJ
ftr-498	289	31	courts	court	NOUN
ftr-498	289	32	might	might	AUX
ftr-498	289	33	address	address	VERB
ftr-498	289	34	the	the	DET
ftr-498	289	35	question	question	NOUN
ftr-498	289	36	in	in	ADP
ftr-498	289	37	the	the	DET
ftr-498	289	38	first	first	ADJ
ftr-498	289	39	instance	instance	NOUN
ftr-498	289	40	,	,	PUNCT
ftr-498	289	41	and	and	CCONJ
ftr-498	289	42	that	that	SCONJ
ftr-498	289	43	until	until	ADP
ftr-498	289	44	that	that	DET
ftr-498	289	45	decision	decision	NOUN
ftr-498	289	46	the	the	DET
ftr-498	289	47	court	court	NOUN
ftr-498	289	48	"	"	PUNCT
ftr-498	289	49	ha[d	ha[d	NOUN
ftr-498	289	50	]	]	PUNCT
ftr-498	289	51	never	never	ADV
ftr-498	289	52	applied	apply	VERB
ftr-498	289	53	a	a	DET
ftr-498	289	54	new	new	ADJ
ftr-498	289	55	limitations	limitation	NOUN
ftr-498	289	56	period	period	VERB
ftr-498	289	57	retroactively	retroactively	ADV
ftr-498	289	58	to	to	ADP
ftr-498	289	59	the	the	DET
ftr-498	289	60	very	very	ADJ
ftr-498	289	61	case	case	NOUN
ftr-498	289	62	in	in	ADP
ftr-498	289	63	which	which	PRON
ftr-498	289	64	it	it	PRON
ftr-498	289	65	announced	announce	VERB
ftr-498	289	66	the	the	DET
ftr-498	289	67	new	new	ADJ
ftr-498	289	68	rule	rule	NOUN
ftr-498	289	69	so	so	SCONJ
ftr-498	289	70	as	as	SCONJ
ftr-498	289	71	to	to	PART
ftr-498	289	72	bar	bar	VERB
ftr-498	289	73	an	an	DET
ftr-498	289	74	action	action	NOUN
ftr-498	289	75	that	that	PRON
ftr-498	289	76	was	be	AUX
ftr-498	289	77	timely	timely	ADV
ftr-498	289	78	under	under	ADP
ftr-498	289	79	binding	bind	VERB
ftr-498	289	80	circuit	circuit	NOUN
ftr-498	289	81	precedent	precedent	NOUN
ftr-498	289	82	,	,	PUNCT
ftr-498	289	83	"	"	PUNCT
ftr-498	289	84	i	i	PRON
ftr-498	289	85	d.	d.	PROPN
ftr-498	289	86	at	at	ADP
ftr-498	289	87	2786	2786	NUM
ftr-498	289	88	(	(	PUNCT
ftr-498	289	89	o'connor	o'connor	PROPN
ftr-498	289	90	,	,	PUNCT
ftr-498	289	91	j.	j.	PROPN
ftr-498	289	92	,	,	PUNCT
ftr-498	289	93	dissenting	dissent	VERB
ftr-498	289	94	)	)	PUNCT
ftr-498	289	95	,	,	PUNCT
ftr-498	289	96	five	five	NUM
ftr-498	289	97	members	member	NOUN
ftr-498	289	98	of	of	ADP
ftr-498	289	99	the	the	DET
ftr-498	289	100	court	court	NOUN
ftr-498	289	101	held	hold	VERB
ftr-498	289	102	that	that	SCONJ
ftr-498	289	103	the	the	DET
ftr-498	289	104	plaintiffs	plaintiff	NOUN
ftr-498	289	105	'	'	PART
ftr-498	289	106	claims	claim	NOUN
ftr-498	289	107	were	be	AUX
ftr-498	289	108	untimely	untimely	ADJ
ftr-498	289	109	,	,	PUNCT
ftr-498	289	110	without	without	ADP
ftr-498	289	111	even	even	ADV
ftr-498	289	112	mentioning	mention	VERB
ftr-498	289	113	the	the	DET
ftr-498	289	114	retroactivity	retroactivity	NOUN
ftr-498	289	115	issue	issue	NOUN
ftr-498	289	116	.	.	PUNCT
ftr-498	290	1	see	see	VERB
ftr-498	290	2	i	i	PRON
ftr-498	290	3	d.	d.	PROPN
ftr-498	290	4	at	at	ADP
ftr-498	290	5	2782	2782	NUM
ftr-498	290	6	.	.	PUNCT
ftr-498	291	1	nor	nor	CCONJ
ftr-498	291	2	could	could	AUX
ftr-498	291	3	the	the	DET
ftr-498	291	4	majority	majority	NOUN
ftr-498	291	5	claim	claim	VERB
ftr-498	291	6	ignorance	ignorance	NOUN
ftr-498	291	7	of	of	ADP
ftr-498	291	8	the	the	DET
ftr-498	291	9	import	import	NOUN
ftr-498	291	10	of	of	ADP
ftr-498	291	11	its	its	PRON
ftr-498	291	12	unexplained	unexplained	ADJ
ftr-498	291	13	action	action	NOUN
ftr-498	291	14	,	,	PUNCT
ftr-498	291	15	given	give	VERB
ftr-498	291	16	that	that	DET
ftr-498	291	17	beam	beam	NOUN
ftr-498	291	18	was	be	AUX
ftr-498	291	19	decided	decide	VERB
ftr-498	291	20	the	the	DET
ftr-498	291	21	very	very	ADV
ftr-498	291	22	same	same	ADJ
ftr-498	291	23	day	day	NOUN
ftr-498	291	24	and	and	CCONJ
ftr-498	291	25	that	that	SCONJ
ftr-498	291	26	,	,	PUNCT
ftr-498	291	27	as	as	SCONJ
ftr-498	291	28	justice	justice	PROPN
ftr-498	291	29	o'connor	o'connor	PROPN
ftr-498	291	30	noted	note	VERB
ftr-498	291	31	in	in	ADP
ftr-498	291	32	dissent	dissent	NOUN
ftr-498	291	33	,	,	PUNCT
ftr-498	291	34	the	the	DET
ftr-498	291	35	court	court	NOUN
ftr-498	291	36	's	's	PART
ftr-498	291	37	election	election	NOUN
ftr-498	291	38	to	to	PART
ftr-498	291	39	apply	apply	VERB
ftr-498	291	40	its	its	PRON
ftr-498	291	41	decision	decision	NOUN
ftr-498	291	42	retroactively	retroactively	ADV
ftr-498	291	43	contravened	contravene	VERB
ftr-498	291	44	several	several	ADJ
ftr-498	291	45	of	of	ADP
ftr-498	291	46	its	its	PRON
ftr-498	291	47	earlier	early	ADJ
ftr-498	291	48	decisions	decision	NOUN
ftr-498	291	49	.	.	PUNCT
ftr-498	292	1	lampf	lampf	NOUN
ftr-498	292	2	,	,	PUNCT
ftr-498	292	3	and	and	CCONJ
ftr-498	292	4	now	now	ADV
ftr-498	292	5	kraft	kraft	NOUN
ftr-498	292	6	,	,	PUNCT
ftr-498	292	7	might	might	AUX
ftr-498	292	8	be	be	AUX
ftr-498	292	9	regrettable	regrettable	ADJ
ftr-498	292	10	anomalies	anomaly	NOUN
ftr-498	292	11	,	,	PUNCT
ftr-498	292	12	without	without	ADP
ftr-498	292	13	heirs	heir	NOUN
ftr-498	292	14	.	.	PUNCT
ftr-498	293	1	one	one	NUM
ftr-498	293	2	hopes	hope	VERB
ftr-498	293	3	that	that	SCONJ
ftr-498	293	4	they	they	PRON
ftr-498	293	5	are	be	AUX
ftr-498	293	6	.	.	PUNCT
ftr-498	294	1	the	the	DET
ftr-498	294	2	worry	worry	NOUN
ftr-498	294	3	is	be	AUX
ftr-498	294	4	that	that	SCONJ
ftr-498	294	5	they	they	PRON
ftr-498	294	6	signal	signal	VERB
ftr-498	294	7	a	a	DET
ftr-498	294	8	more	more	ADV
ftr-498	294	9	dire	dire	ADJ
ftr-498	294	10	trend	trend	NOUN
ftr-498	294	11	towards	towards	ADP
ftr-498	294	12	rule	rule	NOUN
ftr-498	294	13	by	by	ADP
ftr-498	294	14	fiat	fiat	NOUN
ftr-498	294	15	rather	rather	ADV
ftr-498	294	16	than	than	ADP
ftr-498	294	17	reason	reason	NOUN
ftr-498	294	18	.	.	PUNCT
ftr-498	295	1	19931	19931	NUM
ftr-498	295	2	florida	florida	PROPN
ftr-498	295	3	tax	tax	NOUN
ftr-498	295	4	review	review	NOUN
ftr-498	295	5	decision	decision	NOUN
ftr-498	295	6	is	be	AUX
ftr-498	295	7	applied	apply	VERB
ftr-498	295	8	retroactively	retroactively	ADV
ftr-498	295	9	to	to	ADP
ftr-498	295	10	one	one	NUM
ftr-498	295	11	set	set	NOUN
ftr-498	295	12	of	of	ADP
ftr-498	295	13	parties	party	NOUN
ftr-498	295	14	,	,	PUNCT
ftr-498	295	15	it	it	PRON
ftr-498	295	16	must	must	AUX
ftr-498	295	17	be	be	AUX
ftr-498	295	18	applied	apply	VERB
ftr-498	295	19	retroactively	retroactively	ADV
ftr-498	295	20	to	to	ADP
ftr-498	295	21	all	all	DET
ftr-498	295	22	similarly	similarly	ADV
ftr-498	295	23	situated	situated	ADJ
ftr-498	295	24	litigants	litigant	NOUN
ftr-498	295	25	.	.	PUNCT
ftr-498	296	1	in	in	ADP
ftr-498	296	2	the	the	DET
ftr-498	296	3	case	case	NOUN
ftr-498	296	4	of	of	ADP
ftr-498	296	5	kraft	kraft	NOUN
ftr-498	296	6	itself	itself	PRON
ftr-498	296	7	,	,	PUNCT
ftr-498	296	8	this	this	DET
ftr-498	296	9	principle	principle	NOUN
ftr-498	296	10	of	of	ADP
ftr-498	296	11	equal	equal	ADJ
ftr-498	296	12	treatment	treatment	NOUN
ftr-498	296	13	might	might	AUX
ftr-498	296	14	cost	cost	VERB
ftr-498	296	15	iowa	iowa	PROPN
ftr-498	296	16	$	$	SYM
ftr-498	296	17	30	30	NUM
ftr-498	296	18	million	million	NUM
ftr-498	296	19	,	,	PUNCT
ftr-498	296	20	"	"	PUNCT
ftr-498	296	21	without	without	ADP
ftr-498	296	22	its	its	PRON
ftr-498	296	23	now	now	ADV
ftr-498	296	24	being	be	AUX
ftr-498	296	25	able	able	ADJ
ftr-498	296	26	to	to	PART
ftr-498	296	27	offer	offer	VERB
ftr-498	296	28	any	any	DET
ftr-498	296	29	objection	objection	NOUN
ftr-498	296	30	to	to	ADP
ftr-498	296	31	the	the	DET
ftr-498	296	32	decision	decision	NOUN
ftr-498	296	33	's	's	PART
ftr-498	296	34	retroactive	retroactive	ADJ
ftr-498	296	35	reach	reach	NOUN
ftr-498	296	36	.	.	PUNCT
ftr-498	297	1	and	and	CCONJ
ftr-498	297	2	the	the	DET
ftr-498	297	3	holding	holding	NOUN
ftr-498	297	4	in	in	ADP
ftr-498	297	5	kraft	kraft	NOUN
ftr-498	297	6	could	could	AUX
ftr-498	297	7	well	well	ADV
ftr-498	297	8	impose	impose	VERB
ftr-498	297	9	additional	additional	ADJ
ftr-498	297	10	liabilities	liability	NOUN
ftr-498	297	11	on	on	ADP
ftr-498	297	12	other	other	ADJ
ftr-498	297	13	states	state	NOUN
ftr-498	297	14	,	,	PUNCT
ftr-498	297	15	again	again	ADV
ftr-498	297	16	without	without	ADP
ftr-498	297	17	their	their	PRON
ftr-498	297	18	being	be	AUX
ftr-498	297	19	able	able	ADJ
ftr-498	297	20	to	to	PART
ftr-498	297	21	challenge	challenge	VERB
ftr-498	297	22	this	this	DET
ftr-498	297	23	result	result	NOUN
ftr-498	297	24	because	because	SCONJ
ftr-498	297	25	the	the	DET
ftr-498	297	26	die	die	NOUN
ftr-498	297	27	was	be	AUX
ftr-498	297	28	cast	cast	VERB
ftr-498	297	29	in	in	ADP
ftr-498	297	30	kraft	kraft	NOUN
ftr-498	297	31	and	and	CCONJ
ftr-498	297	32	they	they	PRON
ftr-498	297	33	were	be	AUX
ftr-498	297	34	not	not	PART
ftr-498	297	35	parties	party	NOUN
ftr-498	297	36	to	to	ADP
ftr-498	297	37	the	the	DET
ftr-498	297	38	action	action	NOUN
ftr-498	297	39	.	.	PUNCT
ftr-498	298	1	2	2	NUM
ftr-498	298	2	in	in	ADP
ftr-498	298	3	most	most	ADJ
ftr-498	298	4	circumstances	circumstance	NOUN
ftr-498	298	5	,	,	PUNCT
ftr-498	298	6	of	of	ADP
ftr-498	298	7	course	course	NOUN
ftr-498	298	8	,	,	PUNCT
ftr-498	298	9	the	the	DET
ftr-498	298	10	principle	principle	NOUN
ftr-498	298	11	of	of	ADP
ftr-498	298	12	treating	treat	VERB
ftr-498	298	13	like	like	ADP
ftr-498	298	14	cases	case	NOUN
ftr-498	298	15	alike	alike	ADV
ftr-498	298	16	is	be	AUX
ftr-498	298	17	a	a	DET
ftr-498	298	18	just	just	ADV
ftr-498	298	19	and	and	CCONJ
ftr-498	298	20	venerable	venerable	ADJ
ftr-498	298	21	one	one	NUM
ftr-498	298	22	.	.	PUNCT
ftr-498	299	1	litigants	litigant	NOUN
ftr-498	299	2	are	be	AUX
ftr-498	299	3	,	,	PUNCT
ftr-498	299	4	moreover	moreover	ADV
ftr-498	299	5	,	,	PUNCT
ftr-498	299	6	frequently	frequently	ADV
ftr-498	299	7	affected	affect	VERB
ftr-498	299	8	by	by	ADP
ftr-498	299	9	legal	legal	ADJ
ftr-498	299	10	actions	action	NOUN
ftr-498	299	11	contested	contest	VERB
ftr-498	299	12	by	by	ADP
ftr-498	299	13	others	other	NOUN
ftr-498	299	14	.	.	PUNCT
ftr-498	300	1	but	but	CCONJ
ftr-498	300	2	the	the	DET
ftr-498	300	3	principle	principle	NOUN
ftr-498	300	4	of	of	ADP
ftr-498	300	5	treating	treat	VERB
ftr-498	300	6	like	like	ADP
ftr-498	300	7	cases	case	NOUN
ftr-498	300	8	alike	alike	ADV
ftr-498	300	9	can	can	AUX
ftr-498	300	10	not	not	PART
ftr-498	300	11	be	be	AUX
ftr-498	300	12	applied	apply	VERB
ftr-498	300	13	blindly	blindly	ADV
ftr-498	300	14	,	,	PUNCT
ftr-498	300	15	without	without	ADP
ftr-498	300	16	considering	consider	VERB
ftr-498	300	17	the	the	DET
ftr-498	300	18	correctness	correctness	NOUN
ftr-498	300	19	of	of	ADP
ftr-498	300	20	the	the	DET
ftr-498	300	21	initial	initial	ADJ
ftr-498	300	22	decision	decision	NOUN
ftr-498	300	23	to	to	PART
ftr-498	300	24	be	be	AUX
ftr-498	300	25	extended	extend	VERB
ftr-498	300	26	to	to	ADP
ftr-498	300	27	all	all	PRON
ftr-498	300	28	.	.	PUNCT
ftr-498	301	1	that	that	PRON
ftr-498	301	2	would	would	AUX
ftr-498	301	3	be	be	AUX
ftr-498	301	4	to	to	PART
ftr-498	301	5	raise	raise	VERB
ftr-498	301	6	stare	stare	ADJ
ftr-498	301	7	decisis	decisis	NOUN
ftr-498	301	8	to	to	ADP
ftr-498	301	9	an	an	DET
ftr-498	301	10	absolute	absolute	ADJ
ftr-498	301	11	command	command	NOUN
ftr-498	301	12	,	,	PUNCT
ftr-498	301	13	blocking	block	VERB
ftr-498	301	14	the	the	DET
ftr-498	301	15	reconsideration	reconsideration	NOUN
ftr-498	301	16	and	and	CCONJ
ftr-498	301	17	overruling	overruling	NOUN
ftr-498	301	18	of	of	ADP
ftr-498	301	19	obsolescent	obsolescent	ADJ
ftr-498	301	20	or	or	CCONJ
ftr-498	301	21	misguided	misguided	ADJ
ftr-498	301	22	holdings	holding	NOUN
ftr-498	301	23	.	.	PUNCT
ftr-498	302	1	furthermore	furthermore	ADV
ftr-498	302	2	,	,	PUNCT
ftr-498	302	3	the	the	DET
ftr-498	302	4	principle	principle	NOUN
ftr-498	302	5	seems	seem	VERB
ftr-498	302	6	neither	neither	CCONJ
ftr-498	302	7	sensible	sensible	ADJ
ftr-498	302	8	nor	nor	CCONJ
ftr-498	302	9	fair	fair	ADJ
ftr-498	302	10	when	when	SCONJ
ftr-498	302	11	the	the	DET
ftr-498	302	12	rule	rule	NOUN
ftr-498	302	13	being	be	AUX
ftr-498	302	14	applied	apply	VERB
ftr-498	302	15	universally	universally	ADV
ftr-498	302	16	was	be	AUX
ftr-498	302	17	not	not	PART
ftr-498	302	18	the	the	DET
ftr-498	302	19	considered	consider	VERB
ftr-498	302	20	choice	choice	NOUN
ftr-498	302	21	of	of	ADP
ftr-498	302	22	a	a	DET
ftr-498	302	23	court	court	NOUN
ftr-498	302	24	of	of	ADP
ftr-498	302	25	law	law	NOUN
ftr-498	302	26	following	follow	VERB
ftr-498	302	27	briefing	briefing	NOUN
ftr-498	302	28	and	and	CCONJ
ftr-498	302	29	argument	argument	NOUN
ftr-498	302	30	,	,	PUNCT
ftr-498	302	31	but	but	CCONJ
ftr-498	302	32	was	be	AUX
ftr-498	302	33	rather	rather	ADV
ftr-498	302	34	the	the	DET
ftr-498	302	35	accidental	accidental	ADJ
ftr-498	302	36	result	result	NOUN
ftr-498	302	37	of	of	ADP
ftr-498	302	38	an	an	DET
ftr-498	302	39	unobserved	unobserved	ADJ
ftr-498	302	40	background	background	NOUN
ftr-498	302	41	presumption.53	presumption.53	NOUN
ftr-498	302	42	51	51	NUM
ftr-498	302	43	.	.	PUNCT
ftr-498	303	1	see	see	VERB
ftr-498	303	2	rick	rick	PROPN
ftr-498	303	3	phillips	phillips	PROPN
ftr-498	303	4	,	,	PUNCT
ftr-498	303	5	iowa	iowa	PROPN
ftr-498	303	6	:	:	PUNCT
ftr-498	303	7	dor	dor	PROPN
ftr-498	303	8	says	say	VERB
ftr-498	303	9	kraft	kraft	NOUN
ftr-498	303	10	will	will	AUX
ftr-498	303	11	cost	cost	VERB
ftr-498	303	12	$	$	SYM
ftr-498	303	13	30	30	NUM
ftr-498	303	14	million	million	NUM
ftr-498	303	15	in	in	ADP
ftr-498	303	16	refunds	refund	NOUN
ftr-498	303	17	,	,	PUNCT
ftr-498	303	18	3	3	NUM
ftr-498	303	19	state	state	NOUN
ftr-498	303	20	tax	tax	NOUN
ftr-498	303	21	notes	note	NOUN
ftr-498	303	22	884	884	NUM
ftr-498	303	23	(	(	PUNCT
ftr-498	303	24	dec	dec	PROPN
ftr-498	303	25	.	.	PROPN
ftr-498	303	26	14	14	NUM
ftr-498	303	27	,	,	PUNCT
ftr-498	303	28	1992	1992	NUM
ftr-498	303	29	)	)	PUNCT
ftr-498	303	30	(	(	PUNCT
ftr-498	303	31	reporting	report	VERB
ftr-498	303	32	iowa	iowa	PROPN
ftr-498	303	33	department	department	PROPN
ftr-498	303	34	of	of	ADP
ftr-498	303	35	revenue	revenue	NOUN
ftr-498	303	36	and	and	CCONJ
ftr-498	303	37	finance	finance	NOUN
ftr-498	303	38	's	's	PART
ftr-498	303	39	estimate	estimate	NOUN
ftr-498	303	40	that	that	SCONJ
ftr-498	303	41	its	its	PRON
ftr-498	303	42	potential	potential	ADJ
ftr-498	303	43	refund	refund	NOUN
ftr-498	303	44	liability	liability	NOUN
ftr-498	303	45	stemming	stem	VERB
ftr-498	303	46	from	from	ADP
ftr-498	303	47	kraft	kraft	NOUN
ftr-498	303	48	is	be	AUX
ftr-498	303	49	$	$	SYM
ftr-498	303	50	25	25	NUM
ftr-498	303	51	-	-	SYM
ftr-498	303	52	30	30	NUM
ftr-498	303	53	million	million	NUM
ftr-498	303	54	and	and	CCONJ
ftr-498	303	55	that	that	SCONJ
ftr-498	303	56	it	it	PRON
ftr-498	303	57	would	would	AUX
ftr-498	303	58	deny	deny	VERB
ftr-498	303	59	refunds	refund	NOUN
ftr-498	303	60	,	,	PUNCT
ftr-498	303	61	pending	pende	VERB
ftr-498	303	62	the	the	DET
ftr-498	303	63	court	court	NOUN
ftr-498	303	64	's	's	PART
ftr-498	303	65	decision	decision	NOUN
ftr-498	303	66	in	in	ADP
ftr-498	303	67	harper	harper	NOUN
ftr-498	303	68	,	,	PUNCT
ftr-498	303	69	on	on	ADP
ftr-498	303	70	the	the	DET
ftr-498	303	71	theory	theory	NOUN
ftr-498	303	72	that	that	SCONJ
ftr-498	303	73	kraft	kraft	NOUN
ftr-498	303	74	applies	apply	VERB
ftr-498	303	75	prospectively	prospectively	ADV
ftr-498	303	76	only	only	ADV
ftr-498	303	77	)	)	PUNCT
ftr-498	303	78	.	.	PUNCT
ftr-498	304	1	phillips	phillip	NOUN
ftr-498	304	2	's	's	PART
ftr-498	304	3	article	article	NOUN
ftr-498	304	4	does	do	AUX
ftr-498	304	5	not	not	PART
ftr-498	304	6	say	say	VERB
ftr-498	304	7	what	what	DET
ftr-498	304	8	fraction	fraction	NOUN
ftr-498	304	9	of	of	ADP
ftr-498	304	10	the	the	DET
ftr-498	304	11	total	total	ADJ
ftr-498	304	12	figure	figure	NOUN
ftr-498	304	13	is	be	AUX
ftr-498	304	14	covered	cover	VERB
ftr-498	304	15	by	by	ADP
ftr-498	304	16	iowa	iowa	PROPN
ftr-498	304	17	's	's	PART
ftr-498	304	18	prior	prior	ADJ
ftr-498	304	19	refund	refund	NOUN
ftr-498	304	20	agreement	agreement	NOUN
ftr-498	304	21	with	with	ADP
ftr-498	304	22	kraft	kraft	NOUN
ftr-498	304	23	and	and	CCONJ
ftr-498	304	24	its	its	PRON
ftr-498	304	25	one	one	NUM
ftr-498	304	26	-	-	PUNCT
ftr-498	304	27	time	time	NOUN
ftr-498	304	28	affiliate	affiliate	NOUN
ftr-498	304	29	.	.	PUNCT
ftr-498	305	1	52	52	NUM
ftr-498	305	2	.	.	PUNCT
ftr-498	306	1	according	accord	VERB
ftr-498	306	2	to	to	ADP
ftr-498	306	3	a	a	DET
ftr-498	306	4	report	report	NOUN
ftr-498	306	5	by	by	ADP
ftr-498	306	6	one	one	NUM
ftr-498	306	7	lawyer	lawyer	NOUN
ftr-498	306	8	,	,	PUNCT
ftr-498	306	9	pennsylvania	pennsylvania	PROPN
ftr-498	306	10	altered	alter	VERB
ftr-498	306	11	a	a	DET
ftr-498	306	12	provision	provision	NOUN
ftr-498	306	13	of	of	ADP
ftr-498	306	14	its	its	PRON
ftr-498	306	15	corporate	corporate	ADJ
ftr-498	306	16	income	income	NOUN
ftr-498	306	17	tax	tax	NOUN
ftr-498	306	18	that	that	PRON
ftr-498	306	19	resembled	resemble	VERB
ftr-498	306	20	iowa	iowa	PROPN
ftr-498	306	21	's	's	PART
ftr-498	306	22	unconstitutional	unconstitutional	ADJ
ftr-498	306	23	treatment	treatment	NOUN
ftr-498	306	24	of	of	ADP
ftr-498	306	25	foreign	foreign	ADJ
ftr-498	306	26	dividend	dividend	NOUN
ftr-498	306	27	income	income	NOUN
ftr-498	306	28	following	follow	VERB
ftr-498	306	29	the	the	DET
ftr-498	306	30	decision	decision	NOUN
ftr-498	306	31	in	in	ADP
ftr-498	306	32	kraft	kraft	NOUN
ftr-498	306	33	.	.	PUNCT
ftr-498	307	1	see	see	VERB
ftr-498	307	2	joseph	joseph	PROPN
ftr-498	307	3	bright	bright	PROPN
ftr-498	307	4	,	,	PUNCT
ftr-498	307	5	pennsylvania	pennsylvania	PROPN
ftr-498	307	6	revenue	revenue	PROPN
ftr-498	307	7	department	department	PROPN
ftr-498	307	8	issues	issue	VERB
ftr-498	307	9	policy	policy	NOUN
ftr-498	307	10	statement	statement	NOUN
ftr-498	307	11	on	on	ADP
ftr-498	307	12	kraft	kraft	NOUN
ftr-498	307	13	decision	decision	NOUN
ftr-498	307	14	,	,	PUNCT
ftr-498	307	15	3	3	NUM
ftr-498	307	16	state	state	NOUN
ftr-498	307	17	tax	tax	NOUN
ftr-498	307	18	notes	note	NOUN
ftr-498	307	19	527	527	NUM
ftr-498	307	20	(	(	PUNCT
ftr-498	307	21	oct	oct	PROPN
ftr-498	307	22	.	.	PROPN
ftr-498	307	23	12	12	NUM
ftr-498	307	24	,	,	PUNCT
ftr-498	307	25	1992	1992	NUM
ftr-498	307	26	)	)	PUNCT
ftr-498	307	27	.	.	PUNCT
ftr-498	308	1	it	it	PRON
ftr-498	308	2	would	would	AUX
ftr-498	308	3	not	not	PART
ftr-498	308	4	be	be	AUX
ftr-498	308	5	surprising	surprising	ADJ
ftr-498	308	6	if	if	SCONJ
ftr-498	308	7	a	a	DET
ftr-498	308	8	refund	refund	NOUN
ftr-498	308	9	suit	suit	NOUN
ftr-498	308	10	,	,	PUNCT
ftr-498	308	11	in	in	ADP
ftr-498	308	12	which	which	PRON
ftr-498	308	13	the	the	DET
ftr-498	308	14	retroactivity	retroactivity	NOUN
ftr-498	308	15	of	of	ADP
ftr-498	308	16	kraft	kraft	NOUN
ftr-498	308	17	must	must	AUX
ftr-498	308	18	be	be	AUX
ftr-498	308	19	presumed	presume	VERB
ftr-498	308	20	,	,	PUNCT
ftr-498	308	21	were	be	AUX
ftr-498	308	22	filed	file	VERB
ftr-498	308	23	in	in	ADP
ftr-498	308	24	harper	harper	NOUN
ftr-498	308	25	's	's	PART
ftr-498	308	26	wake	wake	NOUN
ftr-498	308	27	(	(	PUNCT
ftr-498	308	28	if	if	SCONJ
ftr-498	308	29	none	none	NOUN
ftr-498	308	30	already	already	ADV
ftr-498	308	31	has	have	AUX
ftr-498	308	32	been	be	AUX
ftr-498	308	33	filed	file	VERB
ftr-498	308	34	)	)	PUNCT
ftr-498	308	35	,	,	PUNCT
ftr-498	308	36	assuming	assume	VERB
ftr-498	308	37	that	that	SCONJ
ftr-498	308	38	a	a	DET
ftr-498	308	39	suit	suit	NOUN
ftr-498	308	40	would	would	AUX
ftr-498	308	41	still	still	ADV
ftr-498	308	42	be	be	AUX
ftr-498	308	43	timely	timely	ADJ
ftr-498	308	44	in	in	ADP
ftr-498	308	45	pennsylvania	pennsylvania	PROPN
ftr-498	308	46	.	.	PUNCT
ftr-498	309	1	another	another	DET
ftr-498	309	2	lawyer	lawyer	NOUN
ftr-498	309	3	writes	write	VERB
ftr-498	309	4	that	that	SCONJ
ftr-498	309	5	a	a	DET
ftr-498	309	6	provision	provision	NOUN
ftr-498	309	7	of	of	ADP
ftr-498	309	8	florida	florida	PROPN
ftr-498	309	9	's	's	PART
ftr-498	309	10	income	income	NOUN
ftr-498	309	11	tax	tax	NOUN
ftr-498	309	12	relating	relate	VERB
ftr-498	309	13	to	to	ADP
ftr-498	309	14	subpart	subpart	PROPN
ftr-498	309	15	f	f	PROPN
ftr-498	309	16	income	income	NOUN
ftr-498	309	17	might	might	AUX
ftr-498	309	18	also	also	ADV
ftr-498	309	19	fall	fall	VERB
ftr-498	309	20	after	after	ADP
ftr-498	309	21	kraft	kraft	NOUN
ftr-498	309	22	.	.	PUNCT
ftr-498	310	1	see	see	VERB
ftr-498	310	2	k.	k.	PROPN
ftr-498	310	3	lawrence	lawrence	PROPN
ftr-498	310	4	gragg	gragg	PROPN
ftr-498	310	5	,	,	PUNCT
ftr-498	310	6	united	united	PROPN
ftr-498	310	7	states	states	PROPN
ftr-498	310	8	:	:	PUNCT
ftr-498	310	9	kraft	kraft	NOUN
ftr-498	310	10	should	should	AUX
ftr-498	310	11	help	help	VERB
ftr-498	310	12	resolve	resolve	VERB
ftr-498	310	13	florida	florida	PROPN
ftr-498	310	14	issue	issue	NOUN
ftr-498	310	15	of	of	ADP
ftr-498	310	16	foreign	foreign	ADJ
ftr-498	310	17	-	-	PUNCT
ftr-498	310	18	source	source	NOUN
ftr-498	310	19	income	income	NOUN
ftr-498	310	20	deductions	deduction	NOUN
ftr-498	310	21	,	,	PUNCT
ftr-498	310	22	5	5	NUM
ftr-498	310	23	tax	tax	NOUN
ftr-498	310	24	notes	note	NOUN
ftr-498	310	25	int'l	int'l	ADP
ftr-498	310	26	131	131	NUM
ftr-498	310	27	(	(	PUNCT
ftr-498	310	28	july	july	PROPN
ftr-498	310	29	20	20	NUM
ftr-498	310	30	,	,	PUNCT
ftr-498	310	31	1992	1992	NUM
ftr-498	310	32	)	)	PUNCT
ftr-498	310	33	.	.	PUNCT
ftr-498	311	1	if	if	SCONJ
ftr-498	311	2	kraft	kraft	NOUN
ftr-498	311	3	controls	control	VERB
ftr-498	311	4	on	on	ADP
ftr-498	311	5	the	the	DET
ftr-498	311	6	merits	merit	NOUN
ftr-498	311	7	,	,	PUNCT
ftr-498	311	8	it	it	PRON
ftr-498	311	9	would	would	AUX
ftr-498	311	10	be	be	AUX
ftr-498	311	11	difficult	difficult	ADJ
ftr-498	311	12	to	to	PART
ftr-498	311	13	argue	argue	VERB
ftr-498	311	14	that	that	SCONJ
ftr-498	311	15	its	its	PRON
ftr-498	311	16	retroactivity	retroactivity	NOUN
ftr-498	311	17	holding	holding	NOUN
ftr-498	311	18	also	also	ADV
ftr-498	311	19	does	do	AUX
ftr-498	311	20	not	not	PART
ftr-498	311	21	govern	govern	VERB
ftr-498	311	22	any	any	DET
ftr-498	311	23	subsequent	subsequent	ADJ
ftr-498	311	24	litigation	litigation	NOUN
ftr-498	311	25	in	in	ADP
ftr-498	311	26	florida	florida	PROPN
ftr-498	311	27	.	.	PUNCT
ftr-498	312	1	it	it	PRON
ftr-498	312	2	is	be	AUX
ftr-498	312	3	,	,	PUNCT
ftr-498	312	4	naturally	naturally	ADV
ftr-498	312	5	,	,	PUNCT
ftr-498	312	6	a	a	DET
ftr-498	312	7	further	further	ADJ
ftr-498	312	8	question	question	NOUN
ftr-498	312	9	whether	whether	SCONJ
ftr-498	312	10	the	the	DET
ftr-498	312	11	same	same	ADJ
ftr-498	312	12	remedial	remedial	ADJ
ftr-498	312	13	requirements	requirement	NOUN
ftr-498	312	14	would	would	AUX
ftr-498	312	15	apply	apply	VERB
ftr-498	312	16	in	in	ADP
ftr-498	312	17	all	all	DET
ftr-498	312	18	these	these	DET
ftr-498	312	19	cases	case	NOUN
ftr-498	312	20	,	,	PUNCT
ftr-498	312	21	even	even	ADV
ftr-498	312	22	if	if	SCONJ
ftr-498	312	23	all	all	DET
ftr-498	312	24	the	the	DET
ftr-498	312	25	tax	tax	NOUN
ftr-498	312	26	provisions	provision	NOUN
ftr-498	312	27	were	be	AUX
ftr-498	312	28	invalid	invalid	ADJ
ftr-498	312	29	retroactively	retroactively	ADV
ftr-498	312	30	.	.	PUNCT
ftr-498	313	1	i	i	PRON
ftr-498	313	2	discuss	discuss	VERB
ftr-498	313	3	this	this	DET
ftr-498	313	4	issue	issue	NOUN
ftr-498	313	5	in	in	ADP
ftr-498	313	6	part	part	NOUN
ftr-498	313	7	v.b	v.b	PROPN
ftr-498	313	8	.	.	PROPN
ftr-498	313	9	53	53	NUM
ftr-498	313	10	.	.	PUNCT
ftr-498	314	1	this	this	DET
ftr-498	314	2	presumption	presumption	NOUN
ftr-498	314	3	does	do	AUX
ftr-498	314	4	have	have	VERB
ftr-498	314	5	the	the	DET
ftr-498	314	6	advantage	advantage	NOUN
ftr-498	314	7	of	of	ADP
ftr-498	314	8	providing	provide	VERB
ftr-498	314	9	states	state	NOUN
ftr-498	314	10	with	with	ADP
ftr-498	314	11	an	an	DET
ftr-498	314	12	incentive	incentive	NOUN
ftr-498	314	13	to	to	PART
ftr-498	314	14	litigate	litigate	VERB
ftr-498	314	15	the	the	DET
ftr-498	314	16	retroactivity	retroactivity	NOUN
ftr-498	314	17	issue	issue	NOUN
ftr-498	314	18	from	from	ADP
ftr-498	314	19	the	the	DET
ftr-498	314	20	start	start	NOUN
ftr-498	314	21	,	,	PUNCT
ftr-498	314	22	lest	lest	SCONJ
ftr-498	314	23	it	it	PRON
ftr-498	314	24	be	be	AUX
ftr-498	314	25	resolved	resolve	VERB
ftr-498	314	26	against	against	ADP
ftr-498	314	27	them	they	PRON
ftr-498	314	28	,	,	PUNCT
ftr-498	314	29	and	and	CCONJ
ftr-498	314	30	might	might	AUX
ftr-498	314	31	be	be	AUX
ftr-498	314	32	defended	defend	VERB
ftr-498	314	33	insofar	insofar	ADV
ftr-498	314	34	as	as	SCONJ
ftr-498	314	35	it	it	PRON
ftr-498	314	36	expedites	expedite	VERB
ftr-498	314	37	the	the	DET
ftr-498	314	38	resolution	resolution	NOUN
ftr-498	314	39	of	of	ADP
ftr-498	314	40	disputes	dispute	NOUN
ftr-498	314	41	.	.	PUNCT
ftr-498	315	1	but	but	CCONJ
ftr-498	315	2	that	that	DET
ftr-498	315	3	general	general	ADJ
ftr-498	315	4	justification	justification	NOUN
ftr-498	315	5	hardly	hardly	ADV
ftr-498	315	6	extends	extend	VERB
ftr-498	315	7	to	to	ADP
ftr-498	315	8	iowa	iowa	PROPN
ftr-498	315	9	's	's	PART
ftr-498	315	10	conduct	conduct	NOUN
ftr-498	315	11	in	in	ADP
ftr-498	315	12	kraft	kraft	NOUN
ftr-498	315	13	,	,	PUNCT
ftr-498	315	14	because	because	SCONJ
ftr-498	315	15	the	the	DET
ftr-498	315	16	state	state	NOUN
ftr-498	315	17	did	do	AUX
ftr-498	315	18	raise	raise	VERB
ftr-498	315	19	the	the	DET
ftr-498	315	20	issue	issue	NOUN
ftr-498	315	21	in	in	ADP
ftr-498	315	22	iowa	iowa	PROPN
ftr-498	315	23	's	's	PART
ftr-498	315	24	courts	court	NOUN
ftr-498	315	25	.	.	PUNCT
ftr-498	316	1	they	they	PRON
ftr-498	316	2	simply	simply	ADV
ftr-498	316	3	had	have	VERB
ftr-498	316	4	no	no	DET
ftr-498	316	5	occasion	occasion	NOUN
ftr-498	316	6	to	to	PART
ftr-498	316	7	pass	pass	VERB
ftr-498	316	8	on	on	ADP
ftr-498	316	9	it	it	PRON
ftr-498	316	10	because	because	SCONJ
ftr-498	316	11	they	they	PRON
ftr-498	316	12	,	,	PUNCT
ftr-498	316	13	unlike	unlike	ADP
ftr-498	316	14	the	the	DET
ftr-498	316	15	supreme	supreme	PROPN
ftr-498	316	16	court	court	PROPN
ftr-498	316	17	,	,	PUNCT
ftr-498	316	18	held	hold	VERB
ftr-498	316	19	in	in	ADP
ftr-498	316	20	iowa	iowa	PROPN
ftr-498	316	21	's	's	PART
ftr-498	316	22	favor	favor	NOUN
ftr-498	316	23	.	.	PUNCT
ftr-498	317	1	from	from	ADP
ftr-498	317	2	the	the	DET
ftr-498	317	3	supreme	supreme	PROPN
ftr-498	317	4	court	court	PROPN
ftr-498	317	5	's	's	PART
ftr-498	317	6	perspective	perspective	NOUN
ftr-498	317	7	,	,	PUNCT
ftr-498	317	8	there	there	PRON
ftr-498	317	9	is	be	VERB
ftr-498	317	10	good	good	ADJ
ftr-498	317	11	sense	sense	NOUN
ftr-498	317	12	in	in	ADP
ftr-498	317	13	permitting	permit	VERB
ftr-498	317	14	state	state	NOUN
ftr-498	317	15	courts	court	NOUN
ftr-498	317	16	to	to	PART
ftr-498	317	17	offer	offer	VERB
ftr-498	317	18	an	an	DET
ftr-498	317	19	initial	initial	ADJ
ftr-498	317	20	judgment	judgment	NOUN
ftr-498	317	21	on	on	ADP
ftr-498	317	22	questions	question	NOUN
ftr-498	317	23	of	of	ADP
ftr-498	317	24	this	this	DET
ftr-498	317	25	kind	kind	NOUN
ftr-498	317	26	,	,	PUNCT
ftr-498	317	27	after	after	ADP
ftr-498	317	28	briefing	brief	VERB
ftr-498	317	29	by	by	ADP
ftr-498	317	30	both	both	DET
ftr-498	317	31	sides	side	NOUN
ftr-498	317	32	.	.	PUNCT
ftr-498	318	1	the	the	DET
ftr-498	318	2	court	court	NOUN
ftr-498	318	3	's	's	PART
ftr-498	318	4	holding	holding	NOUN
ftr-498	318	5	in	in	ADP
ftr-498	318	6	harper	harper	NOUN
ftr-498	318	7	,	,	PUNCT
ftr-498	318	8	however	however	ADV
ftr-498	318	9	,	,	PUNCT
ftr-498	318	10	denies	deny	VERB
ftr-498	318	11	them	they	PRON
ftr-498	318	12	that	that	DET
ftr-498	318	13	opportunity	opportunity	NOUN
ftr-498	318	14	if	if	SCONJ
ftr-498	318	15	,	,	PUNCT
ftr-498	318	16	as	as	SCONJ
ftr-498	318	17	seems	seem	VERB
ftr-498	318	18	inevitable	inevitable	ADJ
ftr-498	318	19	,	,	PUNCT
ftr-498	318	20	the	the	DET
ftr-498	318	21	"	"	PUNCT
ftr-498	318	22	express	express	ADJ
ftr-498	318	23	reservation	reservation	NOUN
ftr-498	318	24	"	"	PUNCT
ftr-498	318	25	rule	rule	NOUN
ftr-498	318	26	applies	applie	NOUN
ftr-498	318	27	.	.	PUNCT
ftr-498	319	1	lampf	lampf	NOUN
ftr-498	319	2	provides	provide	VERB
ftr-498	319	3	an	an	DET
ftr-498	319	4	equally	equally	ADV
ftr-498	319	5	stunning	stunning	ADJ
ftr-498	319	6	example	example	NOUN
ftr-498	319	7	of	of	ADP
ftr-498	319	8	the	the	DET
ftr-498	319	9	injustice	injustice	NOUN
ftr-498	319	10	of	of	ADP
ftr-498	319	11	[	[	X
ftr-498	319	12	vol	vol	NOUN
ftr-498	319	13	1:8	1:8	NUM
ftr-498	319	14	harper	harper	NOUN
ftr-498	319	15	and	and	CCONJ
ftr-498	319	16	its	its	PRON
ftr-498	319	17	aftennath	aftennath	NOUN
ftr-498	319	18	a	a	DET
ftr-498	319	19	second	second	ADJ
ftr-498	319	20	example	example	NOUN
ftr-498	319	21	of	of	ADP
ftr-498	319	22	egregious	egregious	ADJ
ftr-498	319	23	unfairness	unfairness	NOUN
ftr-498	319	24	comes	come	VERB
ftr-498	319	25	from	from	ADP
ftr-498	319	26	harper	harper	NOUN
ftr-498	319	27	itself	itself	PRON
ftr-498	319	28	.	.	PUNCT
ftr-498	320	1	when	when	SCONJ
ftr-498	320	2	davis	davis	PROPN
ftr-498	320	3	was	be	AUX
ftr-498	320	4	argued	argue	VERB
ftr-498	320	5	,	,	PUNCT
ftr-498	320	6	nobody	nobody	PRON
ftr-498	320	7	connected	connect	VERB
ftr-498	320	8	with	with	ADP
ftr-498	320	9	the	the	DET
ftr-498	320	10	case	case	NOUN
ftr-498	320	11	had	have	VERB
ftr-498	320	12	any	any	DET
ftr-498	320	13	inkling	inkling	NOUN
ftr-498	320	14	that	that	SCONJ
ftr-498	320	15	a	a	DET
ftr-498	320	16	concession	concession	NOUN
ftr-498	320	17	in	in	ADP
ftr-498	320	18	michigan	michigan	PROPN
ftr-498	320	19	's	's	PART
ftr-498	320	20	brief	brief	NOUN
ftr-498	320	21	-	-	PUNCT
ftr-498	320	22	that	that	SCONJ
ftr-498	320	23	davis	davis	PROPN
ftr-498	320	24	himself	himself	PRON
ftr-498	320	25	deserved	deserve	VERB
ftr-498	320	26	a	a	DET
ftr-498	320	27	refund	refund	NOUN
ftr-498	320	28	if	if	SCONJ
ftr-498	320	29	michigan	michigan	PROPN
ftr-498	320	30	's	's	PART
ftr-498	320	31	tax	tax	NOUN
ftr-498	320	32	scheme	scheme	NOUN
ftr-498	320	33	was	be	AUX
ftr-498	320	34	unconstitutional	unconstitutional	ADJ
ftr-498	320	35	-	-	PUNCT
ftr-498	320	36	could	could	AUX
ftr-498	320	37	conceivably	conceivably	ADV
ftr-498	320	38	cause	cause	VERB
ftr-498	320	39	the	the	DET
ftr-498	320	40	retroactive	retroactive	ADJ
ftr-498	320	41	application	application	NOUN
ftr-498	320	42	of	of	ADP
ftr-498	320	43	the	the	DET
ftr-498	320	44	court	court	NOUN
ftr-498	320	45	's	's	PART
ftr-498	320	46	decision	decision	NOUN
ftr-498	320	47	to	to	ADP
ftr-498	320	48	hundreds	hundred	NOUN
ftr-498	320	49	of	of	ADP
ftr-498	320	50	thousands	thousand	NOUN
ftr-498	320	51	of	of	ADP
ftr-498	320	52	taxpayers	taxpayer	NOUN
ftr-498	320	53	in	in	ADP
ftr-498	320	54	two	two	NUM
ftr-498	320	55	dozen	dozen	NOUN
ftr-498	320	56	states	state	NOUN
ftr-498	320	57	.	.	PUNCT
ftr-498	321	1	as	as	SCONJ
ftr-498	321	2	justice	justice	PROPN
ftr-498	321	3	o'connor	o'connor	PROPN
ftr-498	321	4	noted	note	VERB
ftr-498	321	5	in	in	ADP
ftr-498	321	6	her	her	PRON
ftr-498	321	7	harper	harper	NOUN
ftr-498	321	8	dissent	dissent	NOUN
ftr-498	321	9	,	,	PUNCT
ftr-498	321	10	the	the	DET
ftr-498	321	11	issue	issue	NOUN
ftr-498	321	12	of	of	ADP
ftr-498	321	13	davis	davis	PROPN
ftr-498	321	14	's	's	PART
ftr-498	321	15	implications	implication	NOUN
ftr-498	321	16	for	for	ADP
ftr-498	321	17	past	past	ADJ
ftr-498	321	18	conduct	conduct	NOUN
ftr-498	321	19	was	be	AUX
ftr-498	321	20	not	not	PART
ftr-498	321	21	decided	decide	VERB
ftr-498	321	22	by	by	ADP
ftr-498	321	23	the	the	DET
ftr-498	321	24	michigan	michigan	PROPN
ftr-498	321	25	courts	court	NOUN
ftr-498	321	26	,	,	PUNCT
ftr-498	321	27	the	the	DET
ftr-498	321	28	question	question	NOUN
ftr-498	321	29	presented	present	VERB
ftr-498	321	30	did	do	AUX
ftr-498	321	31	not	not	PART
ftr-498	321	32	seem	seem	VERB
ftr-498	321	33	to	to	PART
ftr-498	321	34	encompass	encompass	VERB
ftr-498	321	35	it	it	PRON
ftr-498	321	36	,	,	PUNCT
ftr-498	321	37	'	'	PUNCT
ftr-498	321	38	and	and	CCONJ
ftr-498	321	39	a	a	DET
ftr-498	321	40	short	short	ADJ
ftr-498	321	41	colloquy	colloquy	NOUN
ftr-498	321	42	at	at	ADP
ftr-498	321	43	oral	oral	ADJ
ftr-498	321	44	argument	argument	NOUN
ftr-498	321	45	appeared	appear	VERB
ftr-498	321	46	to	to	PART
ftr-498	321	47	indicate	indicate	VERB
ftr-498	321	48	that	that	SCONJ
ftr-498	321	49	the	the	DET
ftr-498	321	50	matter	matter	NOUN
ftr-498	321	51	was	be	AUX
ftr-498	321	52	not	not	PART
ftr-498	321	53	before	before	SCONJ
ftr-498	321	54	the	the	DET
ftr-498	321	55	court.55	court.55	NOUN
ftr-498	321	56	of	of	ADP
ftr-498	321	57	all	all	DET
ftr-498	321	58	the	the	DET
ftr-498	321	59	parties	party	NOUN
ftr-498	321	60	and	and	CCONJ
ftr-498	321	61	amici	amici	PROPN
ftr-498	321	62	,	,	PUNCT
ftr-498	321	63	michigan	michigan	PROPN
ftr-498	321	64	alone	alone	ADV
ftr-498	321	65	discussed	discuss	VERB
ftr-498	321	66	the	the	DET
ftr-498	321	67	question	question	NOUN
ftr-498	321	68	of	of	ADP
ftr-498	321	69	remedies	remedy	NOUN
ftr-498	321	70	in	in	ADP
ftr-498	321	71	its	its	PRON
ftr-498	321	72	brief	brief	NOUN
ftr-498	321	73	,	,	PUNCT
ftr-498	321	74	almost	almost	ADV
ftr-498	321	75	as	as	ADP
ftr-498	321	76	an	an	DET
ftr-498	321	77	afterthought	afterthought	NOUN
ftr-498	321	78	.	.	PUNCT
ftr-498	322	1	yet	yet	CCONJ
ftr-498	322	2	the	the	DET
ftr-498	322	3	court	court	NOUN
ftr-498	322	4	has	have	AUX
ftr-498	322	5	now	now	ADV
ftr-498	322	6	found	find	VERB
ftr-498	322	7	that	that	SCONJ
ftr-498	322	8	brisk	brisk	ADJ
ftr-498	322	9	reference	reference	NOUN
ftr-498	322	10	by	by	ADP
ftr-498	322	11	a	a	DET
ftr-498	322	12	single	single	ADJ
ftr-498	322	13	party	party	NOUN
ftr-498	322	14	sufficient	sufficient	ADJ
ftr-498	322	15	to	to	PART
ftr-498	322	16	bind	bind	VERB
ftr-498	322	17	michigan	michigan	PROPN
ftr-498	322	18	and	and	CCONJ
ftr-498	322	19	a	a	DET
ftr-498	322	20	sea	sea	NOUN
ftr-498	322	21	of	of	ADP
ftr-498	322	22	other	other	ADJ
ftr-498	322	23	states	state	NOUN
ftr-498	322	24	battling	battle	VERB
ftr-498	322	25	over	over	ADP
ftr-498	322	26	perhaps	perhaps	ADV
ftr-498	322	27	two	two	NUM
ftr-498	322	28	billion	billion	NUM
ftr-498	322	29	dollars	dollar	NOUN
ftr-498	322	30	.	.	PUNCT
ftr-498	323	1	what	what	PRON
ftr-498	323	2	is	be	AUX
ftr-498	323	3	most	most	ADV
ftr-498	323	4	puzzling	puzzling	ADJ
ftr-498	323	5	,	,	PUNCT
ftr-498	323	6	in	in	ADP
ftr-498	323	7	view	view	NOUN
ftr-498	323	8	of	of	ADP
ftr-498	323	9	the	the	DET
ftr-498	323	10	court	court	NOUN
ftr-498	323	11	's	's	PART
ftr-498	323	12	action	action	NOUN
ftr-498	323	13	in	in	ADP
ftr-498	323	14	harper	harper	NOUN
ftr-498	323	15	,	,	PUNCT
ftr-498	323	16	is	be	AUX
ftr-498	323	17	that	that	SCONJ
ftr-498	323	18	michigan	michigan	PROPN
ftr-498	323	19	's	's	PART
ftr-498	323	20	one	one	NUM
ftr-498	323	21	-	-	PUNCT
ftr-498	323	22	paragraph	paragraph	NOUN
ftr-498	323	23	statement	statement	NOUN
ftr-498	323	24	that	that	SCONJ
ftr-498	323	25	davis	davis	PROPN
ftr-498	323	26	was	be	AUX
ftr-498	323	27	entitled	entitle	VERB
ftr-498	323	28	to	to	ADP
ftr-498	323	29	a	a	DET
ftr-498	323	30	refund,56	refund,56	NOUN
ftr-498	323	31	to	to	PART
ftr-498	323	32	which	which	PRON
ftr-498	323	33	the	the	DET
ftr-498	323	34	court	court	NOUN
ftr-498	323	35	fastened	fasten	VERB
ftr-498	323	36	its	its	PRON
ftr-498	323	37	holding	holding	NOUN
ftr-498	323	38	in	in	ADP
ftr-498	323	39	harper	harper	NOUN
ftr-498	323	40	,	,	PUNCT
ftr-498	323	41	was	be	AUX
ftr-498	323	42	succeeded	succeed	VERB
ftr-498	323	43	by	by	ADP
ftr-498	323	44	a	a	DET
ftr-498	323	45	far	far	ADV
ftr-498	323	46	longer	long	ADJ
ftr-498	323	47	argument	argument	NOUN
ftr-498	323	48	that	that	SCONJ
ftr-498	323	49	the	the	DET
ftr-498	323	50	court	court	NOUN
ftr-498	323	51	ought	ought	AUX
ftr-498	323	52	not	not	PART
ftr-498	323	53	to	to	PART
ftr-498	323	54	decide	decide	VERB
ftr-498	323	55	the	the	DET
ftr-498	323	56	refund	refund	NOUN
ftr-498	323	57	issue	issue	NOUN
ftr-498	323	58	with	with	ADP
ftr-498	323	59	respect	respect	NOUN
ftr-498	323	60	to	to	ADP
ftr-498	323	61	the	the	DET
ftr-498	323	62	state	state	NOUN
ftr-498	323	63	's	's	PART
ftr-498	323	64	many	many	ADJ
ftr-498	323	65	other	other	ADJ
ftr-498	323	66	federal	federal	ADJ
ftr-498	323	67	retirees	retiree	NOUN
ftr-498	323	68	.	.	PUNCT
ftr-498	323	69	"	"	PUNCT
ftr-498	324	1	rather	rather	ADV
ftr-498	324	2	,	,	PUNCT
ftr-498	324	3	michigan	michigan	PROPN
ftr-498	324	4	contended	contend	VERB
ftr-498	324	5	,	,	PUNCT
ftr-498	324	6	the	the	DET
ftr-498	324	7	court	court	NOUN
ftr-498	324	8	should	should	AUX
ftr-498	324	9	remand	remand	VERB
ftr-498	324	10	so	so	SCONJ
ftr-498	324	11	that	that	SCONJ
ftr-498	324	12	the	the	DET
ftr-498	324	13	state	state	NOUN
ftr-498	324	14	courts	court	NOUN
ftr-498	324	15	and	and	CCONJ
ftr-498	324	16	the	the	DET
ftr-498	324	17	michigan	michigan	PROPN
ftr-498	324	18	legislature	legislature	NOUN
ftr-498	324	19	could	could	AUX
ftr-498	324	20	address	address	VERB
ftr-498	324	21	the	the	DET
ftr-498	324	22	question	question	NOUN
ftr-498	324	23	first.58	first.58	NOUN
ftr-498	324	24	what	what	PRON
ftr-498	324	25	the	the	DET
ftr-498	324	26	court	court	NOUN
ftr-498	324	27	never	never	ADV
ftr-498	324	28	attempted	attempt	VERB
ftr-498	324	29	to	to	PART
ftr-498	324	30	explain	explain	VERB
ftr-498	324	31	in	in	ADP
ftr-498	324	32	harper	harper	NOUN
ftr-498	324	33	is	be	AUX
ftr-498	324	34	why	why	SCONJ
ftr-498	324	35	its	its	PRON
ftr-498	324	36	silence	silence	NOUN
ftr-498	324	37	with	with	ADP
ftr-498	324	38	respect	respect	NOUN
ftr-498	324	39	to	to	ADP
ftr-498	324	40	this	this	DET
ftr-498	324	41	plea	plea	NOUN
ftr-498	324	42	in	in	ADP
ftr-498	324	43	its	its	PRON
ftr-498	324	44	davis	davis	PROPN
ftr-498	324	45	opinion	opinion	NOUN
ftr-498	324	46	should	should	AUX
ftr-498	324	47	be	be	AUX
ftr-498	324	48	construed	construe	VERB
ftr-498	324	49	as	as	ADP
ftr-498	324	50	a	a	DET
ftr-498	324	51	rejection	rejection	NOUN
ftr-498	324	52	of	of	ADP
ftr-498	324	53	michigan	michigan	PROPN
ftr-498	324	54	's	's	PART
ftr-498	324	55	more	more	ADV
ftr-498	324	56	carefully	carefully	ADV
ftr-498	324	57	argued	argue	VERB
ftr-498	324	58	point.59	point.59	NOUN
ftr-498	324	59	applying	apply	VERB
ftr-498	324	60	this	this	DET
ftr-498	324	61	background	background	NOUN
ftr-498	324	62	presumption	presumption	NOUN
ftr-498	324	63	in	in	ADP
ftr-498	324	64	favor	favor	NOUN
ftr-498	324	65	of	of	ADP
ftr-498	324	66	retroactivity	retroactivity	NOUN
ftr-498	324	67	thoughtlessly	thoughtlessly	ADV
ftr-498	324	68	.	.	PUNCT
ftr-498	325	1	see	see	VERB
ftr-498	325	2	supra	supra	PROPN
ftr-498	325	3	note	note	PROPN
ftr-498	325	4	50	50	NUM
ftr-498	325	5	.	.	PUNCT
ftr-498	326	1	there	there	ADV
ftr-498	326	2	,	,	PUNCT
ftr-498	326	3	too	too	ADV
ftr-498	326	4	,	,	PUNCT
ftr-498	326	5	the	the	DET
ftr-498	326	6	court	court	NOUN
ftr-498	326	7	entirely	entirely	ADV
ftr-498	326	8	ignored	ignore	VERB
ftr-498	326	9	the	the	DET
ftr-498	326	10	parties	party	NOUN
ftr-498	326	11	'	'	PART
ftr-498	326	12	discussion	discussion	NOUN
ftr-498	326	13	of	of	ADP
ftr-498	326	14	the	the	DET
ftr-498	326	15	appropriateness	appropriateness	NOUN
ftr-498	326	16	of	of	ADP
ftr-498	326	17	ruling	rule	VERB
ftr-498	326	18	retroactively	retroactively	ADV
ftr-498	326	19	.	.	PUNCT
ftr-498	327	1	54	54	NUM
ftr-498	327	2	.	.	X
ftr-498	327	3	harper	harper	NOUN
ftr-498	327	4	,	,	PUNCT
ftr-498	327	5	113	113	NUM
ftr-498	327	6	s.	s.	PROPN
ftr-498	327	7	ct	ct	PROPN
ftr-498	327	8	.	.	PUNCT
ftr-498	328	1	at	at	ADP
ftr-498	328	2	2530	2530	NUM
ftr-498	328	3	(	(	PUNCT
ftr-498	328	4	o'connor	o'connor	PROPN
ftr-498	328	5	.	.	PUNCT
ftr-498	328	6	j.	j.	PROPN
ftr-498	328	7	,	,	PUNCT
ftr-498	328	8	dissenting	dissent	VERB
ftr-498	328	9	)	)	PUNCT
ftr-498	328	10	.	.	PUNCT
ftr-498	329	1	55	55	NUM
ftr-498	329	2	.	.	PUNCT
ftr-498	330	1	i	i	PRON
ftr-498	330	2	d.	d.	PROPN
ftr-498	330	3	(	(	PUNCT
ftr-498	330	4	o'connor	o'connor	PROPN
ftr-498	330	5	,	,	PUNCT
ftr-498	330	6	j.	j.	PROPN
ftr-498	330	7	,	,	PUNCT
ftr-498	330	8	dissenting	dissent	VERB
ftr-498	330	9	)	)	PUNCT
ftr-498	330	10	(	(	PUNCT
ftr-498	330	11	citing	cite	VERB
ftr-498	330	12	transcript	transcript	NOUN
ftr-498	330	13	of	of	ADP
ftr-498	330	14	oral	oral	ADJ
ftr-498	330	15	argument	argument	NOUN
ftr-498	330	16	at	at	ADP
ftr-498	330	17	37	37	NUM
ftr-498	330	18	-	-	SYM
ftr-498	330	19	38	38	NUM
ftr-498	330	20	.	.	PUNCT
ftr-498	331	1	davis	davis	PROPN
ftr-498	331	2	v.	v.	PROPN
ftr-498	331	3	michigan	michigan	PROPN
ftr-498	331	4	dep't	dep't	PROPN
ftr-498	331	5	of	of	ADP
ftr-498	331	6	treasury	treasury	PROPN
ftr-498	331	7	,	,	PUNCT
ftr-498	331	8	489	489	NUM
ftr-498	331	9	u.s	u.s	PROPN
ftr-498	331	10	.	.	PROPN
ftr-498	331	11	803	803	NUM
ftr-498	331	12	(	(	PUNCT
ftr-498	331	13	1989	1989	NUM
ftr-498	331	14	)	)	PUNCT
ftr-498	331	15	(	(	PUNCT
ftr-498	331	16	no	no	INTJ
ftr-498	331	17	.	.	NOUN
ftr-498	332	1	87	87	NUM
ftr-498	332	2	-	-	SYM
ftr-498	332	3	1020	1020	NUM
ftr-498	332	4	)	)	PUNCT
ftr-498	332	5	)	)	PUNCT
ftr-498	332	6	.	.	PUNCT
ftr-498	333	1	56	56	NUM
ftr-498	333	2	.	.	X
ftr-498	333	3	brief	brief	PROPN
ftr-498	333	4	for	for	ADP
ftr-498	333	5	appellee	appellee	PROPN
ftr-498	333	6	at	at	ADP
ftr-498	333	7	63	63	NUM
ftr-498	333	8	,	,	PUNCT
ftr-498	333	9	davis	davis	PROPN
ftr-498	333	10	v.	v.	PROPN
ftr-498	333	11	michigan	michigan	PROPN
ftr-498	333	12	dep't	dep't	PROPN
ftr-498	333	13	of	of	ADP
ftr-498	333	14	treasury	treasury	PROPN
ftr-498	333	15	,	,	PUNCT
ftr-498	333	16	489	489	NUM
ftr-498	333	17	u.s	u.s	PROPN
ftr-498	333	18	.	.	PROPN
ftr-498	333	19	803	803	NUM
ftr-498	333	20	(	(	PUNCT
ftr-498	333	21	1989	1989	NUM
ftr-498	333	22	)	)	PUNCT
ftr-498	333	23	(	(	PUNCT
ftr-498	333	24	no	no	INTJ
ftr-498	333	25	.	.	NOUN
ftr-498	333	26	87	87	NUM
ftr-498	333	27	-	-	SYM
ftr-498	333	28	1020	1020	NUM
ftr-498	333	29	)	)	PUNCT
ftr-498	333	30	.	.	PUNCT
ftr-498	334	1	57	57	NUM
ftr-498	334	2	.	.	PUNCT
ftr-498	335	1	i	i	PRON
ftr-498	335	2	d.	d.	PROPN
ftr-498	335	3	58	58	NUM
ftr-498	335	4	.	.	PUNCT
ftr-498	336	1	i	i	PRON
ftr-498	336	2	d.	d.	PROPN
ftr-498	336	3	59	59	NUM
ftr-498	336	4	.	.	PUNCT
ftr-498	337	1	in	in	ADP
ftr-498	337	2	fact	fact	NOUN
ftr-498	337	3	,	,	PUNCT
ftr-498	337	4	michigan	michigan	PROPN
ftr-498	337	5	's	's	PART
ftr-498	337	6	claim	claim	NOUN
ftr-498	337	7	that	that	SCONJ
ftr-498	337	8	iowa	iowa	PROPN
ftr-498	337	9	-	-	PUNCT
ftr-498	337	10	des	des	PROPN
ftr-498	337	11	moines	moines	PROPN
ftr-498	337	12	nat'l	nat'l	PROPN
ftr-498	337	13	bank	bank	PROPN
ftr-498	337	14	v.	v.	PROPN
ftr-498	337	15	bennett	bennett	PROPN
ftr-498	337	16	.	.	PUNCT
ftr-498	338	1	284	284	NUM
ftr-498	338	2	u.s	u.s	PROPN
ftr-498	338	3	.	.	PROPN
ftr-498	338	4	239	239	NUM
ftr-498	338	5	(	(	PUNCT
ftr-498	338	6	1931	1931	NUM
ftr-498	338	7	)	)	PUNCT
ftr-498	338	8	,	,	PUNCT
ftr-498	338	9	compelled	compel	VERB
ftr-498	338	10	a	a	DET
ftr-498	338	11	refund	refund	NOUN
ftr-498	338	12	for	for	ADP
ftr-498	338	13	davis	davis	PROPN
ftr-498	338	14	himself	himself	PRON
ftr-498	338	15	was	be	AUX
ftr-498	338	16	incorrect	incorrect	ADJ
ftr-498	338	17	.	.	PUNCT
ftr-498	339	1	brief	brief	ADJ
ftr-498	339	2	for	for	ADP
ftr-498	339	3	appellee	appellee	PROPN
ftr-498	339	4	at	at	ADP
ftr-498	339	5	63	63	NUM
ftr-498	339	6	,	,	PUNCT
ftr-498	339	7	davis	davis	PROPN
ftr-498	339	8	v.	v.	PROPN
ftr-498	339	9	michigan	michigan	PROPN
ftr-498	339	10	dep't	dep't	PROPN
ftr-498	339	11	of	of	ADP
ftr-498	339	12	treasury	treasury	PROPN
ftr-498	339	13	,	,	PUNCT
ftr-498	339	14	489	489	NUM
ftr-498	339	15	u.s	u.s	PROPN
ftr-498	339	16	.	.	PROPN
ftr-498	339	17	803	803	NUM
ftr-498	339	18	(	(	PUNCT
ftr-498	339	19	1989	1989	NUM
ftr-498	339	20	)	)	PUNCT
ftr-498	339	21	(	(	PUNCT
ftr-498	339	22	no	no	INTJ
ftr-498	339	23	.	.	NOUN
ftr-498	340	1	87	87	NUM
ftr-498	340	2	-	-	SYM
ftr-498	340	3	1020	1020	NUM
ftr-498	340	4	)	)	PUNCT
ftr-498	340	5	.	.	PUNCT
ftr-498	341	1	the	the	DET
ftr-498	341	2	court	court	NOUN
ftr-498	341	3	's	's	PART
ftr-498	341	4	later	later	ADJ
ftr-498	341	5	opinion	opinion	NOUN
ftr-498	341	6	in	in	ADP
ftr-498	341	7	mckesson	mckesson	PROPN
ftr-498	341	8	made	make	VERB
ftr-498	341	9	this	this	DET
ftr-498	341	10	clear	clear	NOUN
ftr-498	341	11	.	.	PUNCT
ftr-498	342	1	michigan	michigan	PROPN
ftr-498	342	2	had	have	AUX
ftr-498	342	3	read	read	VERB
ftr-498	342	4	the	the	DET
ftr-498	342	5	case	case	NOUN
ftr-498	342	6	to	to	PART
ftr-498	342	7	mean	mean	VERB
ftr-498	342	8	that	that	SCONJ
ftr-498	342	9	the	the	DET
ftr-498	342	10	taxpayer	taxpayer	NOUN
ftr-498	342	11	who	who	PRON
ftr-498	342	12	brought	bring	VERB
ftr-498	342	13	suit	suit	NOUN
ftr-498	342	14	in	in	ADP
ftr-498	342	15	a	a	DET
ftr-498	342	16	case	case	NOUN
ftr-498	342	17	like	like	SCONJ
ftr-498	342	18	davis	davis	PROPN
ftr-498	342	19	was	be	AUX
ftr-498	342	20	entitled	entitle	VERB
ftr-498	342	21	to	to	ADP
ftr-498	342	22	a	a	DET
ftr-498	342	23	cash	cash	NOUN
ftr-498	342	24	refund	refund	NOUN
ftr-498	342	25	.	.	PUNCT
ftr-498	343	1	however	however	ADV
ftr-498	343	2	,	,	PUNCT
ftr-498	343	3	the	the	DET
ftr-498	343	4	mckesson	mckesson	PROPN
ftr-498	343	5	court	court	NOUN
ftr-498	343	6	construed	construe	VERB
ftr-498	343	7	iowa	iowa	PROPN
ftr-498	343	8	-	-	PUNCT
ftr-498	343	9	des	des	PROPN
ftr-498	343	10	moines	moines	PROPN
ftr-498	343	11	national	national	PROPN
ftr-498	343	12	bank	bank	PROPN
ftr-498	343	13	to	to	PART
ftr-498	343	14	corroborate	corroborate	VERB
ftr-498	343	15	its	its	PRON
ftr-498	343	16	holding	holding	NOUN
ftr-498	343	17	that	that	SCONJ
ftr-498	343	18	either	either	PRON
ftr-498	343	19	refunds	refund	NOUN
ftr-498	343	20	or	or	CCONJ
ftr-498	343	21	retroactive	retroactive	ADJ
ftr-498	343	22	taxes	taxis	NOUN
ftr-498	343	23	would	would	AUX
ftr-498	343	24	remove	remove	VERB
ftr-498	343	25	the	the	DET
ftr-498	343	26	earlier	early	ADJ
ftr-498	343	27	unconstitutional	unconstitutional	ADJ
ftr-498	343	28	tax	tax	NOUN
ftr-498	343	29	disparity	disparity	NOUN
ftr-498	343	30	satisfactorily	satisfactorily	ADV
ftr-498	343	31	.	.	PUNCT
ftr-498	344	1	see	see	VERB
ftr-498	344	2	mckesson	mckesson	PROPN
ftr-498	344	3	,	,	PUNCT
ftr-498	344	4	496	496	NUM
ftr-498	344	5	u.s	u.s	PROPN
ftr-498	344	6	.	.	PROPN
ftr-498	344	7	at	at	ADP
ftr-498	344	8	39	39	NUM
ftr-498	344	9	-	-	SYM
ftr-498	344	10	40	40	NUM
ftr-498	344	11	.	.	PUNCT
ftr-498	345	1	so	so	ADV
ftr-498	345	2	the	the	DET
ftr-498	345	3	state	state	NOUN
ftr-498	345	4	's	's	PART
ftr-498	345	5	concession	concession	NOUN
ftr-498	345	6	that	that	SCONJ
ftr-498	345	7	an	an	DET
ftr-498	345	8	adverse	adverse	ADJ
ftr-498	345	9	ruling	ruling	NOUN
ftr-498	345	10	should	should	AUX
ftr-498	345	11	automatically	automatically	ADV
ftr-498	345	12	trigger	trigger	VERB
ftr-498	345	13	retroactive	retroactive	ADJ
ftr-498	345	14	relief	relief	NOUN
ftr-498	345	15	to	to	ADP
ftr-498	345	16	a	a	DET
ftr-498	345	17	single	single	ADJ
ftr-498	345	18	taxpayer	taxpayer	NOUN
ftr-498	345	19	was	be	AUX
ftr-498	345	20	founded	found	VERB
ftr-498	345	21	on	on	ADP
ftr-498	345	22	a	a	DET
ftr-498	345	23	legal	legal	ADJ
ftr-498	345	24	error	error	NOUN
ftr-498	345	25	the	the	DET
ftr-498	345	26	court	court	NOUN
ftr-498	345	27	did	do	AUX
ftr-498	345	28	not	not	PART
ftr-498	345	29	,	,	PUNCT
ftr-498	345	30	at	at	ADP
ftr-498	345	31	least	least	ADJ
ftr-498	345	32	in	in	ADP
ftr-498	345	33	advance	advance	NOUN
ftr-498	345	34	of	of	ADP
ftr-498	345	35	mckesson	mckesson	PROPN
ftr-498	345	36	,	,	PUNCT
ftr-498	345	37	detecl	detecl	NOUN
ftr-498	345	38	to	to	PART
ftr-498	345	39	be	be	AUX
ftr-498	345	40	sure	sure	ADJ
ftr-498	345	41	,	,	PUNCT
ftr-498	345	42	a	a	DET
ftr-498	345	43	stronger	strong	ADJ
ftr-498	345	44	claim	claim	NOUN
ftr-498	345	45	is	be	AUX
ftr-498	345	46	that	that	SCONJ
ftr-498	345	47	iowa	iowa	PROPN
ftr-498	345	48	-	-	PUNCT
ftr-498	345	49	des	des	PROPN
ftr-498	345	50	moines	moines	PROPN
ftr-498	345	51	national	national	PROPN
ftr-498	345	52	bank	bank	PROPN
ftr-498	345	53	stands	stand	VERB
ftr-498	345	54	for	for	ADP
ftr-498	345	55	the	the	DET
ftr-498	345	56	proposition	proposition	NOUN
ftr-498	345	57	that	that	SCONJ
ftr-498	345	58	some	some	DET
ftr-498	345	59	form	form	NOUN
ftr-498	345	60	of	of	ADP
ftr-498	345	61	retroactive	retroactive	ADJ
ftr-498	345	62	relief	relief	NOUN
ftr-498	345	63	1993	1993	NUM
ftr-498	345	64	]	]	PUNCT
ftr-498	345	65	florida	florida	PROPN
ftr-498	345	66	tax	tax	PROPN
ftr-498	345	67	review	review	NOUN
ftr-498	345	68	finally	finally	ADV
ftr-498	345	69	,	,	PUNCT
ftr-498	345	70	davis	davis	PROPN
ftr-498	345	71	was	be	AUX
ftr-498	345	72	decided	decide	VERB
ftr-498	345	73	prior	prior	ADV
ftr-498	345	74	to	to	ADP
ftr-498	345	75	the	the	DET
ftr-498	345	76	court	court	NOUN
ftr-498	345	77	's	's	PART
ftr-498	345	78	announcement	announcement	NOUN
ftr-498	345	79	in	in	ADP
ftr-498	345	80	beam	beam	NOUN
ftr-498	345	81	-	-	PUNCT
ftr-498	345	82	if	if	SCONJ
ftr-498	345	83	"	"	PUNCT
ftr-498	345	84	announcement	announcement	NOUN
ftr-498	345	85	"	"	PUNCT
ftr-498	345	86	is	be	AUX
ftr-498	345	87	the	the	DET
ftr-498	345	88	right	right	ADJ
ftr-498	345	89	term	term	NOUN
ftr-498	345	90	for	for	ADP
ftr-498	345	91	the	the	DET
ftr-498	345	92	collective	collective	ADJ
ftr-498	345	93	implication	implication	NOUN
ftr-498	345	94	of	of	ADP
ftr-498	345	95	statements	statement	NOUN
ftr-498	345	96	scattered	scatter	VERB
ftr-498	345	97	across	across	ADP
ftr-498	345	98	three	three	NUM
ftr-498	345	99	separate	separate	ADJ
ftr-498	345	100	opinions	opinion	NOUN
ftr-498	345	101	-	-	PUNCT
ftr-498	345	102	that	that	SCONJ
ftr-498	345	103	a	a	DET
ftr-498	345	104	resolution	resolution	NOUN
ftr-498	345	105	of	of	ADP
ftr-498	345	106	the	the	DET
ftr-498	345	107	retroactivity	retroactivity	NOUN
ftr-498	345	108	issue	issue	NOUN
ftr-498	345	109	for	for	ADP
ftr-498	345	110	one	one	NUM
ftr-498	345	111	set	set	NOUN
ftr-498	345	112	of	of	ADP
ftr-498	345	113	parties	party	NOUN
ftr-498	345	114	,	,	PUNCT
ftr-498	345	115	no	no	ADV
ftr-498	345	116	matter	matter	ADV
ftr-498	345	117	how	how	SCONJ
ftr-498	345	118	ill	ill	ADV
ftr-498	345	119	-	-	PUNCT
ftr-498	345	120	considered	consider	VERB
ftr-498	345	121	,	,	PUNCT
ftr-498	345	122	holds	hold	VERB
ftr-498	345	123	for	for	ADP
ftr-498	345	124	all	all	DET
ftr-498	345	125	similarly	similarly	ADV
ftr-498	345	126	placed	place	VERB
ftr-498	345	127	litigants	litigant	NOUN
ftr-498	345	128	.	.	PUNCT
ftr-498	345	129	'	'	PUNCT
ftr-498	346	1	michigan	michigan	PROPN
ftr-498	346	2	was	be	AUX
ftr-498	346	3	not	not	PART
ftr-498	346	4	on	on	ADP
ftr-498	346	5	notice	notice	NOUN
ftr-498	346	6	that	that	SCONJ
ftr-498	346	7	its	its	PRON
ftr-498	346	8	concession	concession	NOUN
ftr-498	346	9	might	might	AUX
ftr-498	346	10	have	have	AUX
ftr-498	346	11	the	the	DET
ftr-498	346	12	dramatic	dramatic	ADJ
ftr-498	346	13	impact	impact	NOUN
ftr-498	346	14	harper	harper	NOUN
ftr-498	346	15	assigns	assign	VERB
ftr-498	346	16	it	it	PRON
ftr-498	346	17	.	.	PUNCT
ftr-498	347	1	the	the	DET
ftr-498	347	2	unfairness	unfairness	NOUN
ftr-498	347	3	of	of	ADP
ftr-498	347	4	extrapolating	extrapolate	VERB
ftr-498	347	5	so	so	ADV
ftr-498	347	6	wildly	wildly	ADV
ftr-498	347	7	from	from	ADP
ftr-498	347	8	michigan	michigan	PROPN
ftr-498	347	9	's	's	PART
ftr-498	347	10	concession	concession	NOUN
ftr-498	347	11	in	in	ADP
ftr-498	347	12	davis	davis	PROPN
ftr-498	347	13	is	be	AUX
ftr-498	347	14	manifest.6	manifest.6	PROPN
ftr-498	347	15	'	'	PUNCT
ftr-498	347	16	as	as	SCONJ
ftr-498	347	17	justice	justice	PROPN
ftr-498	347	18	o'connor	o'connor	PROPN
ftr-498	347	19	noted,62	noted,62	NOUN
ftr-498	347	20	that	that	SCONJ
ftr-498	347	21	extrapolation	extrapolation	NOUN
ftr-498	347	22	was	be	AUX
ftr-498	347	23	also	also	ADV
ftr-498	347	24	inconsistent	inconsistent	ADJ
ftr-498	347	25	with	with	ADP
ftr-498	347	26	the	the	DET
ftr-498	347	27	court	court	NOUN
ftr-498	347	28	's	's	PART
ftr-498	347	29	precedents	precedent	NOUN
ftr-498	347	30	.	.	PUNCT
ftr-498	348	1	the	the	DET
ftr-498	348	2	supreme	supreme	PROPN
ftr-498	348	3	court	court	PROPN
ftr-498	348	4	has	have	AUX
ftr-498	348	5	never	never	ADV
ftr-498	348	6	considered	consider	VERB
ftr-498	348	7	itself	itself	PRON
ftr-498	348	8	constrained	constrain	VERB
ftr-498	348	9	by	by	ADP
ftr-498	348	10	rulings	ruling	NOUN
ftr-498	348	11	it	it	PRON
ftr-498	348	12	has	have	AUX
ftr-498	348	13	made	make	VERB
ftr-498	348	14	sub	sub	NOUN
ftr-498	348	15	silentio	silentio	NOUN
ftr-498	348	16	,	,	PUNCT
ftr-498	348	17	whether	whether	SCONJ
ftr-498	348	18	through	through	ADP
ftr-498	348	19	inadvertence	inadvertence	NOUN
ftr-498	348	20	or	or	CCONJ
ftr-498	348	21	knowing	knowing	ADJ
ftr-498	348	22	inattention	inattention	NOUN
ftr-498	348	23	.	.	PUNCT
ftr-498	349	1	for	for	ADP
ftr-498	349	2	the	the	DET
ftr-498	349	3	reasons	reason	NOUN
ftr-498	349	4	just	just	ADV
ftr-498	349	5	given	give	VERB
ftr-498	349	6	,	,	PUNCT
ftr-498	349	7	as	as	ADV
ftr-498	349	8	well	well	ADV
ftr-498	349	9	as	as	ADP
ftr-498	349	10	the	the	DET
ftr-498	349	11	huge	huge	ADJ
ftr-498	349	12	monetary	monetary	ADJ
ftr-498	349	13	sums	sum	NOUN
ftr-498	349	14	at	at	ADP
ftr-498	349	15	stake	stake	NOUN
ftr-498	349	16	,	,	PUNCT
ftr-498	349	17	davis	davis	PROPN
ftr-498	349	18	seems	seem	VERB
ftr-498	349	19	a	a	DET
ftr-498	349	20	particularly	particularly	ADV
ftr-498	349	21	poor	poor	ADJ
ftr-498	349	22	case	case	NOUN
ftr-498	349	23	in	in	ADP
ftr-498	349	24	which	which	PRON
ftr-498	349	25	to	to	PART
ftr-498	349	26	abandon	abandon	VERB
ftr-498	349	27	this	this	DET
ftr-498	349	28	practice	practice	NOUN
ftr-498	349	29	.	.	PUNCT
ftr-498	350	1	justice	justice	PROPN
ftr-498	350	2	thomas	thomas	PROPN
ftr-498	350	3	's	's	PART
ftr-498	350	4	failure	failure	NOUN
ftr-498	350	5	to	to	PART
ftr-498	350	6	speak	speak	VERB
ftr-498	350	7	to	to	ADP
ftr-498	350	8	this	this	DET
ftr-498	350	9	issue	issue	NOUN
ftr-498	350	10	,	,	PUNCT
ftr-498	350	11	after	after	SCONJ
ftr-498	350	12	justice	justice	PROPN
ftr-498	350	13	o'connor	o'connor	PROPN
ftr-498	350	14	raised	raise	VERB
ftr-498	350	15	it	it	PRON
ftr-498	350	16	pointedly	pointedly	ADV
ftr-498	350	17	,	,	PUNCT
ftr-498	350	18	testifies	testify	VERB
ftr-498	350	19	to	to	ADP
ftr-498	350	20	the	the	DET
ftr-498	350	21	absence	absence	NOUN
ftr-498	350	22	of	of	ADP
ftr-498	350	23	any	any	DET
ftr-498	350	24	sound	sound	ADJ
ftr-498	350	25	reply	reply	NOUN
ftr-498	350	26	.	.	PUNCT
ftr-498	351	1	is	be	AUX
ftr-498	351	2	required	require	VERB
ftr-498	351	3	.	.	PUNCT
ftr-498	352	1	but	but	CCONJ
ftr-498	352	2	the	the	DET
ftr-498	352	3	host	host	NOUN
ftr-498	352	4	of	of	ADP
ftr-498	352	5	intervening	intervene	VERB
ftr-498	352	6	retroactivity	retroactivity	NOUN
ftr-498	352	7	decisions	decision	NOUN
ftr-498	352	8	surely	surely	ADV
ftr-498	352	9	took	take	VERB
ftr-498	352	10	precedence	precedence	NOUN
ftr-498	352	11	or	or	CCONJ
ftr-498	352	12	at	at	ADP
ftr-498	352	13	least	least	ADJ
ftr-498	352	14	had	have	VERB
ftr-498	352	15	to	to	PART
ftr-498	352	16	be	be	AUX
ftr-498	352	17	distinguished	distinguish	VERB
ftr-498	352	18	or	or	CCONJ
ftr-498	352	19	overruled	overrule	VERB
ftr-498	352	20	before	before	SCONJ
ftr-498	352	21	the	the	DET
ftr-498	352	22	court	court	NOUN
ftr-498	352	23	could	could	AUX
ftr-498	352	24	reach	reach	VERB
ftr-498	352	25	the	the	DET
ftr-498	352	26	conclusion	conclusion	NOUN
ftr-498	352	27	it	it	PRON
ftr-498	352	28	now	now	ADV
ftr-498	352	29	says	say	VERB
ftr-498	352	30	it	it	PRON
ftr-498	352	31	reached	reach	VERB
ftr-498	352	32	in	in	ADP
ftr-498	352	33	davis	davis	PROPN
ftr-498	352	34	.	.	PUNCT
ftr-498	353	1	60	60	NUM
ftr-498	353	2	.	.	PUNCT
ftr-498	354	1	see	see	VERB
ftr-498	354	2	beam	beam	NOUN
ftr-498	354	3	,	,	PUNCT
ftr-498	355	1	i	i	PRON
ftr-498	355	2	l1	l1	PROPN
ftr-498	355	3	s.	s.	PROPN
ftr-498	355	4	ct	ct	PROPN
ftr-498	355	5	.	.	PUNCT
ftr-498	356	1	at	at	ADP
ftr-498	356	2	2443	2443	NUM
ftr-498	356	3	-	-	SYM
ftr-498	356	4	48	48	NUM
ftr-498	356	5	(	(	PUNCT
ftr-498	356	6	opinion	opinion	NOUN
ftr-498	356	7	of	of	ADP
ftr-498	356	8	souter	souter	PROPN
ftr-498	356	9	,	,	PUNCT
ftr-498	356	10	j.	j.	PROPN
ftr-498	356	11	)	)	PUNCT
ftr-498	356	12	;	;	PUNCT
ftr-498	356	13	i	i	PRON
ftr-498	356	14	d.	d.	PROPN
ftr-498	356	15	at	at	ADP
ftr-498	356	16	2449	2449	NUM
ftr-498	356	17	-	-	SYM
ftr-498	356	18	50	50	NUM
ftr-498	356	19	(	(	PUNCT
ftr-498	356	20	blackmun	blackmun	PROPN
ftr-498	356	21	,	,	PUNCT
ftr-498	356	22	j.	j.	PROPN
ftr-498	356	23	,	,	PUNCT
ftr-498	356	24	concurring	concur	VERB
ftr-498	356	25	in	in	ADP
ftr-498	356	26	the	the	DET
ftr-498	356	27	judgment	judgment	NOUN
ftr-498	356	28	)	)	PUNCT
ftr-498	356	29	;	;	PUNCT
ftr-498	356	30	i	i	PRON
ftr-498	356	31	d.	d.	PROPN
ftr-498	356	32	at	at	ADP
ftr-498	356	33	2450	2450	NUM
ftr-498	356	34	-	-	SYM
ftr-498	356	35	51	51	NUM
ftr-498	356	36	(	(	PUNCT
ftr-498	356	37	scalia	scalia	PROPN
ftr-498	356	38	,	,	PUNCT
ftr-498	356	39	j.	j.	PROPN
ftr-498	356	40	,	,	PUNCT
ftr-498	356	41	concurring	concur	VERB
ftr-498	356	42	in	in	ADP
ftr-498	356	43	the	the	DET
ftr-498	356	44	judgment	judgment	NOUN
ftr-498	356	45	)	)	PUNCT
ftr-498	356	46	.	.	PUNCT
ftr-498	357	1	61	61	NUM
ftr-498	357	2	.	.	PUNCT
ftr-498	358	1	this	this	DET
ftr-498	358	2	last	last	ADJ
ftr-498	358	3	argument	argument	NOUN
ftr-498	358	4	from	from	ADP
ftr-498	358	5	unfair	unfair	ADJ
ftr-498	358	6	surprise	surprise	NOUN
ftr-498	358	7	would	would	AUX
ftr-498	358	8	perhaps	perhaps	ADV
ftr-498	358	9	pack	pack	VERB
ftr-498	358	10	less	less	ADJ
ftr-498	358	11	punch	punch	VERB
ftr-498	358	12	if	if	SCONJ
ftr-498	358	13	,	,	PUNCT
ftr-498	358	14	in	in	ADP
ftr-498	358	15	harper	harper	NOUN
ftr-498	358	16	,	,	PUNCT
ftr-498	358	17	the	the	DET
ftr-498	358	18	court	court	NOUN
ftr-498	358	19	had	have	AUX
ftr-498	358	20	relied	rely	VERB
ftr-498	358	21	not	not	PART
ftr-498	358	22	on	on	ADP
ftr-498	358	23	michigan	michigan	PROPN
ftr-498	358	24	's	's	PART
ftr-498	358	25	concession	concession	NOUN
ftr-498	358	26	in	in	ADP
ftr-498	358	27	davis	davis	PROPN
ftr-498	358	28	but	but	CCONJ
ftr-498	358	29	rather	rather	ADV
ftr-498	358	30	on	on	ADP
ftr-498	358	31	its	its	PRON
ftr-498	358	32	own	own	ADJ
ftr-498	358	33	disposition	disposition	NOUN
ftr-498	358	34	of	of	ADP
ftr-498	358	35	barker	barker	PROPN
ftr-498	358	36	v.	v.	PROPN
ftr-498	358	37	kansas	kansas	PROPN
ftr-498	358	38	,	,	PUNCT
ftr-498	358	39	112	112	NUM
ftr-498	358	40	s.	s.	PROPN
ftr-498	358	41	ct	ct	PROPN
ftr-498	358	42	.	.	PROPN
ftr-498	359	1	1619	1619	NUM
ftr-498	359	2	(	(	PUNCT
ftr-498	359	3	1992	1992	NUM
ftr-498	359	4	)	)	PUNCT
ftr-498	359	5	.	.	PUNCT
ftr-498	360	1	barker	barker	PROPN
ftr-498	360	2	extended	extend	VERB
ftr-498	360	3	davis	davis	PROPN
ftr-498	360	4	's	's	PART
ftr-498	360	5	holding	holding	NOUN
ftr-498	360	6	to	to	ADP
ftr-498	360	7	federal	federal	ADJ
ftr-498	360	8	military	military	ADJ
ftr-498	360	9	retirees	retiree	NOUN
ftr-498	360	10	,	,	PUNCT
ftr-498	360	11	and	and	CCONJ
ftr-498	360	12	it	it	PRON
ftr-498	360	13	was	be	AUX
ftr-498	360	14	decided	decide	VERB
ftr-498	360	15	almost	almost	ADV
ftr-498	360	16	a	a	PRON
ftr-498	360	17	year	year	NOUN
ftr-498	360	18	after	after	SCONJ
ftr-498	360	19	justice	justice	PROPN
ftr-498	360	20	souter	souter	PROPN
ftr-498	360	21	set	set	VERB
ftr-498	360	22	forth	forth	ADP
ftr-498	360	23	the	the	DET
ftr-498	360	24	"	"	PUNCT
ftr-498	360	25	express	express	ADJ
ftr-498	360	26	reservation	reservation	NOUN
ftr-498	360	27	"	"	PUNCT
ftr-498	360	28	rule	rule	NOUN
ftr-498	360	29	in	in	ADP
ftr-498	360	30	beam	beam	NOUN
ftr-498	360	31	,	,	PUNCT
ftr-498	360	32	although	although	SCONJ
ftr-498	360	33	before	before	SCONJ
ftr-498	360	34	the	the	DET
ftr-498	360	35	significance	significance	NOUN
ftr-498	360	36	of	of	ADP
ftr-498	360	37	his	his	PRON
ftr-498	360	38	statement	statement	NOUN
ftr-498	360	39	was	be	AUX
ftr-498	360	40	generally	generally	ADV
ftr-498	360	41	recognized	recognize	VERB
ftr-498	360	42	.	.	PUNCT
ftr-498	361	1	in	in	ADP
ftr-498	361	2	barker	barker	PROPN
ftr-498	361	3	,	,	PUNCT
ftr-498	361	4	the	the	DET
ftr-498	361	5	court	court	NOUN
ftr-498	361	6	reversed	reverse	VERB
ftr-498	361	7	and	and	CCONJ
ftr-498	361	8	remanded	remand	VERB
ftr-498	361	9	without	without	ADP
ftr-498	361	10	reserving	reserve	VERB
ftr-498	361	11	the	the	DET
ftr-498	361	12	retroactivity	retroactivity	NOUN
ftr-498	361	13	question	question	NOUN
ftr-498	361	14	.	.	PUNCT
ftr-498	362	1	i	i	PRON
ftr-498	362	2	d.	d.	PROPN
ftr-498	362	3	at	at	ADP
ftr-498	362	4	1626	1626	NUM
ftr-498	362	5	.	.	PUNCT
ftr-498	363	1	after	after	ADP
ftr-498	363	2	beam	beam	NOUN
ftr-498	363	3	,	,	PUNCT
ftr-498	363	4	this	this	DET
ftr-498	363	5	simple	simple	ADJ
ftr-498	363	6	remand	remand	NOUN
ftr-498	363	7	apparently	apparently	ADV
ftr-498	363	8	entails	entail	VERB
ftr-498	363	9	that	that	SCONJ
ftr-498	363	10	all	all	DET
ftr-498	363	11	davis	davis	NOUN
ftr-498	363	12	-	-	PUNCT
ftr-498	363	13	type	type	NOUN
ftr-498	363	14	rulings	ruling	NOUN
ftr-498	363	15	have	have	VERB
ftr-498	363	16	retroactive	retroactive	ADJ
ftr-498	363	17	effect	effect	NOUN
ftr-498	363	18	.	.	PUNCT
ftr-498	364	1	the	the	DET
ftr-498	364	2	court	court	NOUN
ftr-498	364	3	could	could	AUX
ftr-498	364	4	have	have	AUX
ftr-498	364	5	strengthened	strengthen	VERB
ftr-498	364	6	its	its	PRON
ftr-498	364	7	argument	argument	NOUN
ftr-498	364	8	in	in	ADP
ftr-498	364	9	harper	harper	NOUN
ftr-498	364	10	had	have	AUX
ftr-498	364	11	it	it	PRON
ftr-498	364	12	grounded	ground	VERB
ftr-498	364	13	its	its	PRON
ftr-498	364	14	ruling	ruling	NOUN
ftr-498	364	15	in	in	ADP
ftr-498	364	16	barker	barker	PROPN
ftr-498	364	17	as	as	ADV
ftr-498	364	18	well	well	ADV
ftr-498	364	19	as	as	ADP
ftr-498	364	20	,	,	PUNCT
ftr-498	364	21	or	or	CCONJ
ftr-498	364	22	instead	instead	ADV
ftr-498	364	23	of	of	CCONJ
ftr-498	364	24	,	,	PUNCT
ftr-498	364	25	in	in	ADP
ftr-498	364	26	davis	davis	PROPN
ftr-498	364	27	.	.	PUNCT
ftr-498	365	1	for	for	ADP
ftr-498	365	2	reasons	reason	NOUN
ftr-498	365	3	it	it	PRON
ftr-498	365	4	did	do	AUX
ftr-498	365	5	not	not	PART
ftr-498	365	6	state	state	VERB
ftr-498	365	7	,	,	PUNCT
ftr-498	365	8	however	however	ADV
ftr-498	365	9	,	,	PUNCT
ftr-498	365	10	the	the	DET
ftr-498	365	11	court	court	NOUN
ftr-498	365	12	did	do	AUX
ftr-498	365	13	not	not	PART
ftr-498	365	14	cite	cite	VERB
ftr-498	365	15	barker	barker	PROPN
ftr-498	365	16	in	in	ADP
ftr-498	365	17	this	this	DET
ftr-498	365	18	respect	respect	NOUN
ftr-498	365	19	.	.	PUNCT
ftr-498	366	1	perhaps	perhaps	ADV
ftr-498	366	2	the	the	DET
ftr-498	366	3	explanation	explanation	NOUN
ftr-498	366	4	is	be	AUX
ftr-498	366	5	that	that	SCONJ
ftr-498	366	6	,	,	PUNCT
ftr-498	366	7	although	although	SCONJ
ftr-498	366	8	barker	barker	PROPN
ftr-498	366	9	and	and	CCONJ
ftr-498	366	10	beam	beam	VERB
ftr-498	366	11	together	together	ADV
ftr-498	366	12	entail	entail	PROPN
ftr-498	366	13	harper	harper	NOUN
ftr-498	366	14	,	,	PUNCT
ftr-498	366	15	the	the	DET
ftr-498	366	16	court	court	NOUN
ftr-498	366	17	offered	offer	VERB
ftr-498	366	18	no	no	DET
ftr-498	366	19	more	more	ADJ
ftr-498	366	20	justification	justification	NOUN
ftr-498	366	21	for	for	ADP
ftr-498	366	22	its	its	PRON
ftr-498	366	23	implicitly	implicitly	ADV
ftr-498	366	24	retroactive	retroactive	ADJ
ftr-498	366	25	holding	holding	NOUN
ftr-498	366	26	in	in	ADP
ftr-498	366	27	barker	barker	PROPN
ftr-498	366	28	than	than	SCONJ
ftr-498	366	29	it	it	PRON
ftr-498	366	30	did	do	VERB
ftr-498	366	31	in	in	ADP
ftr-498	366	32	davis	davis	PROPN
ftr-498	366	33	.	.	PUNCT
ftr-498	367	1	indeed	indeed	ADV
ftr-498	367	2	,	,	PUNCT
ftr-498	367	3	although	although	SCONJ
ftr-498	367	4	barker	barker	PROPN
ftr-498	367	5	postdated	postdate	VERB
ftr-498	367	6	beam	beam	PROPN
ftr-498	367	7	,	,	PUNCT
ftr-498	367	8	the	the	DET
ftr-498	367	9	unfairness	unfairness	NOUN
ftr-498	367	10	of	of	ADP
ftr-498	367	11	the	the	DET
ftr-498	367	12	court	court	NOUN
ftr-498	367	13	's	's	PART
ftr-498	367	14	tacit	tacit	ADJ
ftr-498	367	15	resolution	resolution	NOUN
ftr-498	367	16	of	of	ADP
ftr-498	367	17	the	the	DET
ftr-498	367	18	retroactivity	retroactivity	NOUN
ftr-498	367	19	issue	issue	NOUN
ftr-498	367	20	under	under	ADP
ftr-498	367	21	the	the	DET
ftr-498	367	22	"	"	PUNCT
ftr-498	367	23	express	express	ADJ
ftr-498	367	24	reservation	reservation	NOUN
ftr-498	367	25	"	"	PUNCT
ftr-498	367	26	rule	rule	NOUN
ftr-498	367	27	in	in	ADP
ftr-498	367	28	barker	barker	PROPN
ftr-498	367	29	rivals	rival	VERB
ftr-498	367	30	the	the	DET
ftr-498	367	31	unfairness	unfairness	NOUN
ftr-498	367	32	it	it	PRON
ftr-498	367	33	worked	work	VERB
ftr-498	367	34	in	in	ADP
ftr-498	367	35	kraft	kraft	NOUN
ftr-498	367	36	.	.	PUNCT
ftr-498	368	1	in	in	ADP
ftr-498	368	2	barker	barker	PROPN
ftr-498	368	3	,	,	PUNCT
ftr-498	368	4	too	too	ADV
ftr-498	368	5	,	,	PUNCT
ftr-498	368	6	the	the	DET
ftr-498	368	7	lower	low	ADJ
ftr-498	368	8	courts	court	NOUN
ftr-498	368	9	had	have	AUX
ftr-498	368	10	not	not	PART
ftr-498	368	11	passed	pass	VERB
ftr-498	368	12	on	on	ADP
ftr-498	368	13	the	the	DET
ftr-498	368	14	retroactivity	retroactivity	NOUN
ftr-498	368	15	question	question	NOUN
ftr-498	368	16	because	because	SCONJ
ftr-498	368	17	the	the	DET
ftr-498	368	18	state	state	NOUN
ftr-498	368	19	had	have	AUX
ftr-498	368	20	consistently	consistently	ADV
ftr-498	368	21	prevailed	prevail	VERB
ftr-498	368	22	on	on	ADP
ftr-498	368	23	the	the	DET
ftr-498	368	24	merits	merit	NOUN
ftr-498	368	25	.	.	PUNCT
ftr-498	369	1	the	the	DET
ftr-498	369	2	question	question	NOUN
ftr-498	369	3	was	be	AUX
ftr-498	369	4	not	not	PART
ftr-498	369	5	explicitly	explicitly	ADV
ftr-498	369	6	posed	pose	VERB
ftr-498	369	7	in	in	ADP
ftr-498	369	8	the	the	DET
ftr-498	369	9	parties	party	NOUN
ftr-498	369	10	'	'	PART
ftr-498	369	11	petitions	petition	NOUN
ftr-498	369	12	for	for	ADP
ftr-498	369	13	certiorari	certiorari	NOUN
ftr-498	369	14	,	,	PUNCT
ftr-498	369	15	nor	nor	CCONJ
ftr-498	369	16	was	be	AUX
ftr-498	369	17	it	it	PRON
ftr-498	369	18	broached	broach	VERB
ftr-498	369	19	in	in	ADP
ftr-498	369	20	their	their	PRON
ftr-498	369	21	briefs	brief	NOUN
ftr-498	369	22	to	to	ADP
ftr-498	369	23	the	the	DET
ftr-498	369	24	court	court	NOUN
ftr-498	369	25	.	.	PUNCT
ftr-498	370	1	a	a	DET
ftr-498	370	2	single	single	ADJ
ftr-498	370	3	amicus	amicus	NOUN
ftr-498	370	4	brief	brief	NOUN
ftr-498	370	5	,	,	PUNCT
ftr-498	370	6	relying	rely	VERB
ftr-498	370	7	on	on	ADP
ftr-498	370	8	justice	justice	PROPN
ftr-498	370	9	souter	souter	PROPN
ftr-498	370	10	's	's	PART
ftr-498	370	11	reference	reference	NOUN
ftr-498	370	12	in	in	ADP
ftr-498	370	13	beam	beam	NOUN
ftr-498	370	14	to	to	ADP
ftr-498	370	15	the	the	DET
ftr-498	370	16	significance	significance	NOUN
ftr-498	370	17	of	of	ADP
ftr-498	370	18	reserving	reserve	VERB
ftr-498	370	19	the	the	DET
ftr-498	370	20	retroactivity	retroactivity	NOUN
ftr-498	370	21	issue	issue	NOUN
ftr-498	370	22	,	,	PUNCT
ftr-498	370	23	requested	request	VERB
ftr-498	370	24	that	that	SCONJ
ftr-498	370	25	the	the	DET
ftr-498	370	26	court	court	NOUN
ftr-498	370	27	do	do	VERB
ftr-498	370	28	precisely	precisely	ADV
ftr-498	370	29	that	that	ADV
ftr-498	370	30	-	-	PUNCT
ftr-498	370	31	reserve	reserve	VERB
ftr-498	370	32	the	the	DET
ftr-498	370	33	issue	issue	NOUN
ftr-498	370	34	-	-	PUNCT
ftr-498	370	35	because	because	SCONJ
ftr-498	370	36	of	of	ADP
ftr-498	370	37	the	the	DET
ftr-498	370	38	question	question	NOUN
ftr-498	370	39	's	's	PART
ftr-498	370	40	complexity	complexity	NOUN
ftr-498	370	41	and	and	CCONJ
ftr-498	370	42	the	the	DET
ftr-498	370	43	absence	absence	NOUN
ftr-498	370	44	of	of	ADP
ftr-498	370	45	adequate	adequate	ADJ
ftr-498	370	46	briefing	briefing	NOUN
ftr-498	370	47	and	and	CCONJ
ftr-498	370	48	argument	argument	NOUN
ftr-498	370	49	.	.	PUNCT
ftr-498	371	1	brief	brief	PROPN
ftr-498	371	2	of	of	ADP
ftr-498	371	3	arizona	arizona	PROPN
ftr-498	371	4	,	,	PUNCT
ftr-498	371	5	arkansas	arkansas	PROPN
ftr-498	371	6	,	,	PUNCT
ftr-498	371	7	georgia	georgia	PROPN
ftr-498	371	8	,	,	PUNCT
ftr-498	371	9	iowa	iowa	PROPN
ftr-498	371	10	,	,	PUNCT
ftr-498	371	11	montana	montana	PROPN
ftr-498	371	12	,	,	PUNCT
ftr-498	371	13	oklahoma	oklahoma	PROPN
ftr-498	371	14	,	,	PUNCT
ftr-498	371	15	utah	utah	PROPN
ftr-498	371	16	,	,	PUNCT
ftr-498	371	17	virginia	virginia	PROPN
ftr-498	371	18	,	,	PUNCT
ftr-498	371	19	&	&	CCONJ
ftr-498	371	20	wisconsin	wisconsin	PROPN
ftr-498	371	21	as	as	ADP
ftr-498	371	22	amici	amici	PROPN
ftr-498	371	23	curiae	curiae	NOUN
ftr-498	371	24	in	in	ADP
ftr-498	371	25	support	support	NOUN
ftr-498	371	26	of	of	ADP
ftr-498	371	27	respondents	respondent	NOUN
ftr-498	371	28	at	at	ADP
ftr-498	371	29	§	§	PROPN
ftr-498	371	30	§	§	PROPN
ftr-498	371	31	ii	ii	PROPN
ftr-498	371	32	-	-	PUNCT
ftr-498	371	33	iii	iii	PROPN
ftr-498	371	34	,	,	PUNCT
ftr-498	371	35	barker	barker	PUNCT
ftr-498	371	36	(	(	PUNCT
ftr-498	371	37	no	no	INTJ
ftr-498	371	38	.	.	NOUN
ftr-498	371	39	91	91	NUM
ftr-498	371	40	-	-	SYM
ftr-498	371	41	611	611	NUM
ftr-498	371	42	)	)	PUNCT
ftr-498	371	43	.	.	PUNCT
ftr-498	372	1	as	as	ADP
ftr-498	372	2	in	in	ADP
ftr-498	372	3	kraft	kraft	NOUN
ftr-498	372	4	,	,	PUNCT
ftr-498	372	5	the	the	DET
ftr-498	372	6	court	court	NOUN
ftr-498	372	7	ignored	ignore	VERB
ftr-498	372	8	this	this	DET
ftr-498	372	9	plea	plea	NOUN
ftr-498	372	10	to	to	PART
ftr-498	372	11	withhold	withhold	VERB
ftr-498	372	12	judgment	judgment	NOUN
ftr-498	372	13	,	,	PUNCT
ftr-498	372	14	by	by	ADP
ftr-498	372	15	its	its	PRON
ftr-498	372	16	new	new	ADJ
ftr-498	372	17	rule	rule	NOUN
ftr-498	372	18	resolving	resolve	VERB
ftr-498	372	19	the	the	DET
ftr-498	372	20	issue	issue	NOUN
ftr-498	372	21	definitively	definitively	ADV
ftr-498	372	22	without	without	ADP
ftr-498	372	23	attempting	attempt	VERB
ftr-498	372	24	any	any	DET
ftr-498	372	25	vindication	vindication	NOUN
ftr-498	372	26	.	.	PUNCT
ftr-498	373	1	62	62	NUM
ftr-498	373	2	.	.	PUNCT
ftr-498	374	1	see	see	VERB
ftr-498	374	2	harper	harper	NOUN
ftr-498	374	3	,	,	PUNCT
ftr-498	374	4	113	113	NUM
ftr-498	374	5	s.	s.	PROPN
ftr-498	374	6	ct	ct	PROPN
ftr-498	374	7	.	.	PUNCT
ftr-498	375	1	at	at	ADP
ftr-498	375	2	2529	2529	NUM
ftr-498	375	3	-	-	SYM
ftr-498	375	4	30	30	NUM
ftr-498	375	5	(	(	PUNCT
ftr-498	375	6	o'connor	o'connor	PROPN
ftr-498	375	7	,	,	PUNCT
ftr-498	375	8	j.	j.	PROPN
ftr-498	375	9	,	,	PUNCT
ftr-498	375	10	dissenting	dissent	VERB
ftr-498	375	11	)	)	PUNCT
ftr-498	375	12	.	.	PUNCT
ftr-498	376	1	[	[	X
ftr-498	376	2	vol	vol	NOUN
ftr-498	376	3	1:8	1:8	NUM
ftr-498	376	4	harper	harper	NOUN
ftr-498	376	5	and	and	CCONJ
ftr-498	376	6	its	its	PRON
ftr-498	376	7	aftermath	aftermath	NOUN
ftr-498	376	8	perhaps	perhaps	ADV
ftr-498	376	9	davis	davis	PROPN
ftr-498	376	10	should	should	AUX
ftr-498	376	11	,	,	PUNCT
ftr-498	376	12	in	in	ADP
ftr-498	376	13	the	the	DET
ftr-498	376	14	end	end	NOUN
ftr-498	376	15	,	,	PUNCT
ftr-498	376	16	be	be	AUX
ftr-498	376	17	applied	apply	VERB
ftr-498	376	18	retroactively	retroactively	ADV
ftr-498	376	19	in	in	ADP
ftr-498	376	20	every	every	DET
ftr-498	376	21	state	state	NOUN
ftr-498	376	22	.	.	PUNCT
ftr-498	377	1	powerful	powerful	ADJ
ftr-498	377	2	arguments	argument	NOUN
ftr-498	377	3	have	have	AUX
ftr-498	377	4	been	be	AUX
ftr-498	377	5	advanced	advance	VERB
ftr-498	377	6	for	for	ADP
ftr-498	377	7	a	a	DET
ftr-498	377	8	rule	rule	NOUN
ftr-498	377	9	of	of	ADP
ftr-498	377	10	automatic	automatic	ADJ
ftr-498	377	11	retroactive	retroactive	ADJ
ftr-498	377	12	application	application	NOUN
ftr-498	377	13	in	in	ADP
ftr-498	377	14	civil	civil	ADJ
ftr-498	377	15	cases	case	NOUN
ftr-498	377	16	,	,	PUNCT
ftr-498	377	17	perhaps	perhaps	ADV
ftr-498	377	18	accompanied	accompany	VERB
ftr-498	377	19	by	by	ADP
ftr-498	377	20	more	more	ADJ
ftr-498	377	21	flexibility	flexibility	NOUN
ftr-498	377	22	in	in	ADP
ftr-498	377	23	the	the	DET
ftr-498	377	24	choice	choice	NOUN
ftr-498	377	25	of	of	ADP
ftr-498	377	26	remedies	remedy	NOUN
ftr-498	377	27	than	than	SCONJ
ftr-498	377	28	mckesson	mckesson	PROPN
ftr-498	377	29	appears	appear	VERB
ftr-498	377	30	to	to	PART
ftr-498	377	31	license	license	VERB
ftr-498	377	32	.	.	PUNCT
ftr-498	377	33	'	'	PUNCT
ftr-498	378	1	but	but	CCONJ
ftr-498	378	2	the	the	DET
ftr-498	378	3	court	court	NOUN
ftr-498	378	4	's	's	PART
ftr-498	378	5	opinion	opinion	NOUN
ftr-498	378	6	hardly	hardly	ADV
ftr-498	378	7	justifies	justify	VERB
ftr-498	378	8	this	this	DET
ftr-498	378	9	conclusion	conclusion	NOUN
ftr-498	378	10	.	.	PUNCT
ftr-498	379	1	it	it	PRON
ftr-498	379	2	does	do	AUX
ftr-498	379	3	not	not	PART
ftr-498	379	4	even	even	ADV
ftr-498	379	5	try	try	VERB
ftr-498	379	6	.	.	PUNCT
ftr-498	380	1	harper	harper	NOUN
ftr-498	380	2	is	be	AUX
ftr-498	380	3	,	,	PUNCT
ftr-498	380	4	however	however	ADV
ftr-498	380	5	,	,	PUNCT
ftr-498	380	6	the	the	DET
ftr-498	380	7	law	law	NOUN
ftr-498	380	8	of	of	ADP
ftr-498	380	9	the	the	DET
ftr-498	380	10	land	land	NOUN
ftr-498	380	11	.	.	PUNCT
ftr-498	381	1	and	and	CCONJ
ftr-498	381	2	it	it	PRON
ftr-498	381	3	offers	offer	VERB
ftr-498	381	4	three	three	NUM
ftr-498	381	5	immensely	immensely	ADV
ftr-498	381	6	important	important	ADJ
ftr-498	381	7	lessons	lesson	NOUN
ftr-498	381	8	for	for	ADP
ftr-498	381	9	future	future	ADJ
ftr-498	381	10	litigants	litigant	NOUN
ftr-498	381	11	in	in	ADP
ftr-498	381	12	civil	civil	ADJ
ftr-498	381	13	cases	case	NOUN
ftr-498	381	14	that	that	PRON
ftr-498	381	15	present	present	VERB
ftr-498	381	16	what	what	PRON
ftr-498	381	17	might	might	AUX
ftr-498	381	18	be	be	AUX
ftr-498	381	19	considered	consider	VERB
ftr-498	381	20	novel	novel	ADJ
ftr-498	381	21	federal	federal	ADJ
ftr-498	381	22	legal	legal	ADJ
ftr-498	381	23	issues	issue	NOUN
ftr-498	381	24	-	-	PUNCT
ftr-498	381	25	at	at	ADP
ftr-498	381	26	least	least	ADJ
ftr-498	381	27	so	so	ADV
ftr-498	381	28	long	long	ADV
ftr-498	381	29	as	as	SCONJ
ftr-498	381	30	chevron	chevron	ADJ
ftr-498	381	31	oil	oil	NOUN
ftr-498	381	32	escapes	escape	VERB
ftr-498	381	33	overruling	overrule	VERB
ftr-498	381	34	.	.	PUNCT
ftr-498	382	1	first	first	ADV
ftr-498	382	2	,	,	PUNCT
ftr-498	382	3	parties	party	NOUN
ftr-498	382	4	ought	ought	AUX
ftr-498	382	5	,	,	PUNCT
ftr-498	382	6	without	without	ADP
ftr-498	382	7	fail	fail	ADJ
ftr-498	382	8	,	,	PUNCT
ftr-498	382	9	to	to	PART
ftr-498	382	10	argue	argue	VERB
ftr-498	382	11	the	the	DET
ftr-498	382	12	retroactivity	retroactivity	NOUN
ftr-498	382	13	question	question	NOUN
ftr-498	382	14	along	along	ADP
ftr-498	382	15	with	with	ADP
ftr-498	382	16	the	the	DET
ftr-498	382	17	merits	merit	NOUN
ftr-498	382	18	of	of	ADP
ftr-498	382	19	the	the	DET
ftr-498	382	20	case	case	NOUN
ftr-498	382	21	.	.	PUNCT
ftr-498	383	1	it	it	PRON
ftr-498	383	2	would	would	AUX
ftr-498	383	3	be	be	AUX
ftr-498	383	4	folly	folly	NOUN
ftr-498	383	5	to	to	PART
ftr-498	383	6	expect	expect	VERB
ftr-498	383	7	the	the	DET
ftr-498	383	8	court	court	NOUN
ftr-498	383	9	explicitly	explicitly	ADV
ftr-498	383	10	to	to	PART
ftr-498	383	11	reserve	reserve	VERB
ftr-498	383	12	judgment	judgment	NOUN
ftr-498	383	13	on	on	ADP
ftr-498	383	14	this	this	DET
ftr-498	383	15	question	question	NOUN
ftr-498	383	16	on	on	ADP
ftr-498	383	17	its	its	PRON
ftr-498	383	18	own	own	ADJ
ftr-498	383	19	initiative	initiative	NOUN
ftr-498	383	20	.	.	PUNCT
ftr-498	384	1	there	there	PRON
ftr-498	384	2	is	be	VERB
ftr-498	384	3	,	,	PUNCT
ftr-498	384	4	in	in	ADP
ftr-498	384	5	fact	fact	NOUN
ftr-498	384	6	,	,	PUNCT
ftr-498	384	7	no	no	DET
ftr-498	384	8	guarantee	guarantee	NOUN
ftr-498	384	9	that	that	SCONJ
ftr-498	384	10	the	the	DET
ftr-498	384	11	court	court	NOUN
ftr-498	384	12	will	will	AUX
ftr-498	384	13	do	do	VERB
ftr-498	384	14	so	so	ADV
ftr-498	384	15	even	even	ADV
ftr-498	384	16	if	if	SCONJ
ftr-498	384	17	one	one	NUM
ftr-498	384	18	or	or	CCONJ
ftr-498	384	19	more	more	ADJ
ftr-498	384	20	of	of	ADP
ftr-498	384	21	the	the	DET
ftr-498	384	22	parties	party	NOUN
ftr-498	384	23	requests	request	VERB
ftr-498	384	24	that	that	SCONJ
ftr-498	384	25	the	the	DET
ftr-498	384	26	retroactivity	retroactivity	NOUN
ftr-498	384	27	issue	issue	NOUN
ftr-498	384	28	be	be	AUX
ftr-498	384	29	left	leave	VERB
ftr-498	384	30	for	for	ADP
ftr-498	384	31	another	another	DET
ftr-498	384	32	day	day	NOUN
ftr-498	384	33	.	.	PUNCT
ftr-498	385	1	remember	remember	VERB
ftr-498	385	2	iowa	iowa	PROPN
ftr-498	385	3	's	's	PART
ftr-498	385	4	plea	plea	NOUN
ftr-498	385	5	in	in	ADP
ftr-498	385	6	kraft	kraft	NOUN
ftr-498	385	7	.	.	PUNCT
ftr-498	386	1	second	second	ADJ
ftr-498	386	2	,	,	PUNCT
ftr-498	386	3	when	when	SCONJ
ftr-498	386	4	arguing	argue	VERB
ftr-498	386	5	the	the	DET
ftr-498	386	6	retroactivity	retroactivity	NOUN
ftr-498	386	7	point	point	NOUN
ftr-498	386	8	,	,	PUNCT
ftr-498	386	9	litigants	litigant	NOUN
ftr-498	386	10	should	should	AUX
ftr-498	386	11	stress	stress	VERB
ftr-498	386	12	the	the	DET
ftr-498	386	13	importance	importance	NOUN
ftr-498	386	14	of	of	ADP
ftr-498	386	15	the	the	DET
ftr-498	386	16	court	court	NOUN
ftr-498	386	17	's	's	PART
ftr-498	386	18	addressing	address	VERB
ftr-498	386	19	it	it	PRON
ftr-498	386	20	directly	directly	ADV
ftr-498	386	21	and	and	CCONJ
ftr-498	386	22	carefully	carefully	ADV
ftr-498	386	23	.	.	PUNCT
ftr-498	387	1	kraft	kraft	NOUN
ftr-498	387	2	and	and	CCONJ
ftr-498	387	3	lampf	lampf	NOUN
ftr-498	387	4	,	,	PUNCT
ftr-498	387	5	pleva	pleva	NOUN
ftr-498	387	6	,	,	PUNCT
ftr-498	387	7	lipkind	lipkind	ADJ
ftr-498	387	8	,	,	PUNCT
ftr-498	387	9	prupis	prupis	ADJ
ftr-498	387	10	&	&	CCONJ
ftr-498	387	11	petigrow	petigrow	VERB
ftr-498	387	12	v.	v.	ADP
ftr-498	387	13	gilbertson	gilbertson	NOUN
ftr-498	387	14	,	,	PUNCT
ftr-498	387	15	64	64	NUM
ftr-498	387	16	in	in	ADP
ftr-498	387	17	which	which	PRON
ftr-498	387	18	the	the	DET
ftr-498	387	19	court	court	NOUN
ftr-498	387	20	ruled	rule	VERB
ftr-498	387	21	on	on	ADP
ftr-498	387	22	the	the	DET
ftr-498	387	23	merits	merit	NOUN
ftr-498	387	24	without	without	ADP
ftr-498	387	25	mentioning	mention	VERB
ftr-498	387	26	the	the	DET
ftr-498	387	27	question	question	NOUN
ftr-498	387	28	of	of	ADP
ftr-498	387	29	retroactivity	retroactivity	NOUN
ftr-498	387	30	despite	despite	SCONJ
ftr-498	387	31	briefing	briefing	NOUN
ftr-498	387	32	by	by	ADP
ftr-498	387	33	the	the	DET
ftr-498	387	34	parties	party	NOUN
ftr-498	387	35	,	,	PUNCT
ftr-498	387	36	ought	ought	AUX
ftr-498	387	37	to	to	PART
ftr-498	387	38	remain	remain	VERB
ftr-498	387	39	exceptions	exception	NOUN
ftr-498	387	40	,	,	PUNCT
ftr-498	387	41	not	not	PART
ftr-498	387	42	establish	establish	VERB
ftr-498	387	43	a	a	DET
ftr-498	387	44	new	new	ADJ
ftr-498	387	45	norm	norm	NOUN
ftr-498	387	46	of	of	ADP
ftr-498	387	47	unaccountability	unaccountability	NOUN
ftr-498	387	48	.	.	PUNCT
ftr-498	388	1	third	third	ADJ
ftr-498	388	2	,	,	PUNCT
ftr-498	388	3	if	if	SCONJ
ftr-498	388	4	a	a	DET
ftr-498	388	5	novel	novel	ADJ
ftr-498	388	6	substantive	substantive	ADJ
ftr-498	388	7	argument	argument	NOUN
ftr-498	388	8	is	be	AUX
ftr-498	388	9	presented	present	VERB
ftr-498	388	10	in	in	ADP
ftr-498	388	11	a	a	DET
ftr-498	388	12	case	case	NOUN
ftr-498	388	13	that	that	PRON
ftr-498	388	14	is	be	AUX
ftr-498	388	15	before	before	ADP
ftr-498	388	16	the	the	DET
ftr-498	388	17	supreme	supreme	PROPN
ftr-498	388	18	court	court	PROPN
ftr-498	388	19	or	or	CCONJ
ftr-498	388	20	an	an	DET
ftr-498	388	21	appellate	appellate	ADJ
ftr-498	388	22	court	court	NOUN
ftr-498	388	23	with	with	ADP
ftr-498	388	24	jurisdiction	jurisdiction	NOUN
ftr-498	388	25	over	over	ADP
ftr-498	388	26	one	one	NUM
ftr-498	388	27	's	's	PART
ftr-498	388	28	own	own	ADJ
ftr-498	388	29	case	case	NOUN
ftr-498	388	30	,	,	PUNCT
ftr-498	388	31	and	and	CCONJ
ftr-498	388	32	if	if	SCONJ
ftr-498	388	33	its	its	PRON
ftr-498	388	34	resolution	resolution	NOUN
ftr-498	388	35	might	might	AUX
ftr-498	388	36	control	control	VERB
ftr-498	388	37	the	the	DET
ftr-498	388	38	disposition	disposition	NOUN
ftr-498	388	39	of	of	ADP
ftr-498	388	40	a	a	DET
ftr-498	388	41	similar	similar	ADJ
ftr-498	388	42	issue	issue	NOUN
ftr-498	388	43	in	in	ADP
ftr-498	388	44	one	one	NUM
ftr-498	388	45	's	's	PART
ftr-498	388	46	own	own	ADJ
ftr-498	388	47	case	case	NOUN
ftr-498	388	48	,	,	PUNCT
ftr-498	388	49	one	one	PRON
ftr-498	388	50	should	should	AUX
ftr-498	388	51	consult	consult	VERB
ftr-498	388	52	with	with	ADP
ftr-498	388	53	counsel	counsel	NOUN
ftr-498	388	54	in	in	ADP
ftr-498	388	55	that	that	DET
ftr-498	388	56	potentially	potentially	ADV
ftr-498	388	57	controlling	control	VERB
ftr-498	388	58	case	case	NOUN
ftr-498	388	59	to	to	PART
ftr-498	388	60	ensure	ensure	VERB
ftr-498	388	61	that	that	SCONJ
ftr-498	388	62	the	the	DET
ftr-498	388	63	retroactivity	retroactivity	NOUN
ftr-498	388	64	issue	issue	NOUN
ftr-498	388	65	is	be	AUX
ftr-498	388	66	argued	argue	VERB
ftr-498	388	67	satisfactorily	satisfactorily	ADV
ftr-498	388	68	.	.	PUNCT
ftr-498	389	1	if	if	SCONJ
ftr-498	389	2	it	it	PRON
ftr-498	389	3	is	be	AUX
ftr-498	389	4	not	not	PART
ftr-498	389	5	,	,	PUNCT
ftr-498	389	6	consider	consider	VERB
ftr-498	389	7	seeking	seek	VERB
ftr-498	389	8	leave	leave	VERB
ftr-498	389	9	to	to	PART
ftr-498	389	10	file	file	VERB
ftr-498	389	11	an	an	DET
ftr-498	389	12	amicus	amicus	NOUN
ftr-498	389	13	brief	brief	NOUN
ftr-498	389	14	.	.	PUNCT
ftr-498	390	1	recall	recall	VERB
ftr-498	390	2	the	the	DET
ftr-498	390	3	price	price	NOUN
ftr-498	390	4	that	that	PRON
ftr-498	390	5	virginia	virginia	PROPN
ftr-498	390	6	and	and	CCONJ
ftr-498	390	7	many	many	ADJ
ftr-498	390	8	other	other	ADJ
ftr-498	390	9	states	state	NOUN
ftr-498	390	10	paid	pay	VERB
ftr-498	390	11	in	in	ADP
ftr-498	390	12	harper	harper	NOUN
ftr-498	390	13	for	for	ADP
ftr-498	390	14	michigan	michigan	PROPN
ftr-498	390	15	's	's	PART
ftr-498	390	16	brief	brief	NOUN
ftr-498	390	17	in	in	ADP
ftr-498	390	18	davis	davis	PROPN
ftr-498	390	19	.	.	PUNCT
ftr-498	391	1	iv	iv	X
ftr-498	391	2	.	.	PUNCT
ftr-498	392	1	the	the	DET
ftr-498	392	2	future	future	NOUN
ftr-498	392	3	of	of	ADP
ftr-498	392	4	chevron	chevron	PROPN
ftr-498	392	5	oil	oil	NOUN
ftr-498	392	6	harper	harper	NOUN
ftr-498	392	7	cemented	cement	VERB
ftr-498	392	8	bean	bean	NOUN
ftr-498	392	9	's	's	PART
ftr-498	392	10	repudiation	repudiation	NOUN
ftr-498	392	11	of	of	ADP
ftr-498	392	12	selective	selective	ADJ
ftr-498	392	13	prospectivity	prospectivity	NOUN
ftr-498	392	14	in	in	ADP
ftr-498	392	15	civil	civil	ADJ
ftr-498	392	16	cases.65	cases.65	NOUN
ftr-498	392	17	the	the	DET
ftr-498	392	18	court	court	NOUN
ftr-498	392	19	made	make	VERB
ftr-498	392	20	clear	clear	ADJ
ftr-498	392	21	that	that	SCONJ
ftr-498	392	22	henceforth	henceforth	ADV
ftr-498	392	23	it	it	PRON
ftr-498	392	24	will	will	AUX
ftr-498	392	25	not	not	PART
ftr-498	392	26	apply	apply	VERB
ftr-498	392	27	a	a	DET
ftr-498	392	28	novel	novel	ADJ
ftr-498	392	29	civil	civil	ADJ
ftr-498	392	30	ruling	ruling	NOUN
ftr-498	392	31	to	to	ADP
ftr-498	392	32	the	the	DET
ftr-498	392	33	parties	party	NOUN
ftr-498	392	34	before	before	ADP
ftr-498	392	35	it	it	PRON
ftr-498	392	36	while	while	SCONJ
ftr-498	392	37	declaring	declare	VERB
ftr-498	392	38	its	its	PRON
ftr-498	392	39	ruling	ruling	NOUN
ftr-498	392	40	prospective	prospective	ADJ
ftr-498	392	41	with	with	ADP
ftr-498	392	42	respect	respect	NOUN
ftr-498	392	43	to	to	ADP
ftr-498	392	44	all	all	DET
ftr-498	392	45	other	other	ADJ
ftr-498	392	46	similar	similar	ADJ
ftr-498	392	47	claims	claim	NOUN
ftr-498	392	48	.	.	PUNCT
ftr-498	392	49	'	'	PUNCT
ftr-498	393	1	one	one	NUM
ftr-498	393	2	disappointing	disappointing	ADJ
ftr-498	393	3	aspect	aspect	NOUN
ftr-498	393	4	of	of	ADP
ftr-498	393	5	harper	harper	NOUN
ftr-498	393	6	is	be	AUX
ftr-498	393	7	that	that	SCONJ
ftr-498	393	8	the	the	DET
ftr-498	393	9	court	court	NOUN
ftr-498	393	10	did	do	AUX
ftr-498	393	11	not	not	PART
ftr-498	393	12	also	also	ADV
ftr-498	393	13	settle	settle	VERB
ftr-498	393	14	the	the	DET
ftr-498	393	15	fate	fate	NOUN
ftr-498	393	16	of	of	ADP
ftr-498	393	17	pure	pure	ADJ
ftr-498	393	18	prospectivity	prospectivity	NOUN
ftr-498	393	19	in	in	ADP
ftr-498	393	20	civil	civil	ADJ
ftr-498	393	21	cases	case	NOUN
ftr-498	393	22	-	-	PUNCT
ftr-498	393	23	a	a	DET
ftr-498	393	24	ruling	ruling	NOUN
ftr-498	393	25	that	that	SCONJ
ftr-498	393	26	a	a	DET
ftr-498	393	27	statute	statute	NOUN
ftr-498	393	28	or	or	CCONJ
ftr-498	393	29	action	action	NOUN
ftr-498	393	30	will	will	AUX
ftr-498	393	31	violate	violate	VERB
ftr-498	393	32	federal	federal	ADJ
ftr-498	393	33	law	law	NOUN
ftr-498	393	34	only	only	ADV
ftr-498	393	35	after	after	SCONJ
ftr-498	393	36	the	the	DET
ftr-498	393	37	ruling	ruling	NOUN
ftr-498	393	38	has	have	AUX
ftr-498	393	39	been	be	AUX
ftr-498	393	40	announced	announce	VERB
ftr-498	393	41	.	.	PUNCT
ftr-498	394	1	67	67	NUM
ftr-498	394	2	this	this	DET
ftr-498	394	3	issue	issue	NOUN
ftr-498	394	4	goes	go	VERB
ftr-498	394	5	well	well	ADV
ftr-498	394	6	beyond	beyond	ADP
ftr-498	394	7	the	the	DET
ftr-498	394	8	situation	situation	NOUN
ftr-498	394	9	63	63	NUM
ftr-498	394	10	.	.	PUNCT
ftr-498	395	1	see	see	VERB
ftr-498	395	2	infra	infra	NOUN
ftr-498	395	3	parts	part	NOUN
ftr-498	395	4	iv	iv	ADP
ftr-498	395	5	,	,	PUNCT
ftr-498	395	6	v.b	v.b	PROPN
ftr-498	395	7	.	.	PROPN
ftr-498	395	8	64	64	NUM
ftr-498	395	9	.	.	NOUN
ftr-498	395	10	111	111	NUM
ftr-498	395	11	s.	s.	PROPN
ftr-498	395	12	cl	cl	NOUN
ftr-498	395	13	2773	2773	NUM
ftr-498	395	14	(	(	PUNCT
ftr-498	395	15	1991	1991	NUM
ftr-498	395	16	)	)	PUNCT
ftr-498	395	17	.	.	PUNCT
ftr-498	396	1	see	see	VERB
ftr-498	396	2	supra	supra	PROPN
ftr-498	396	3	note	note	VERB
ftr-498	396	4	50	50	NUM
ftr-498	396	5	for	for	ADP
ftr-498	396	6	discussion	discussion	NOUN
ftr-498	396	7	of	of	ADP
ftr-498	396	8	lampf	lampf	NOUN
ftr-498	396	9	.	.	PUNCT
ftr-498	397	1	65	65	NUM
ftr-498	397	2	.	.	PUNCT
ftr-498	398	1	harper	harper	NOUN
ftr-498	398	2	,	,	PUNCT
ftr-498	398	3	113	113	NUM
ftr-498	398	4	s.	s.	PROPN
ftr-498	398	5	ct	ct	PROPN
ftr-498	398	6	.	.	PUNCT
ftr-498	399	1	at	at	ADP
ftr-498	399	2	2517	2517	NUM
ftr-498	399	3	.	.	PUNCT
ftr-498	400	1	66	66	NUM
ftr-498	400	2	.	.	PUNCT
ftr-498	401	1	i	i	PRON
ftr-498	401	2	d.	d.	VERB
ftr-498	401	3	at	at	ADP
ftr-498	401	4	2516	2516	NUM
ftr-498	401	5	-	-	SYM
ftr-498	401	6	17	17	NUM
ftr-498	401	7	.	.	PUNCT
ftr-498	401	8	67	67	NUM
ftr-498	401	9	.	.	PUNCT
ftr-498	402	1	a	a	DET
ftr-498	402	2	purely	purely	ADV
ftr-498	402	3	prospective	prospective	ADJ
ftr-498	402	4	ruling	ruling	NOUN
ftr-498	402	5	,	,	PUNCT
ftr-498	402	6	as	as	SCONJ
ftr-498	402	7	the	the	DET
ftr-498	402	8	court	court	NOUN
ftr-498	402	9	ordinarily	ordinarily	ADV
ftr-498	402	10	understands	understand	VERB
ftr-498	402	11	the	the	DET
ftr-498	402	12	term	term	NOUN
ftr-498	402	13	,	,	PUNCT
ftr-498	402	14	can	can	AUX
ftr-498	402	15	and	and	CCONJ
ftr-498	402	16	generally	generally	ADV
ftr-498	402	17	does	do	AUX
ftr-498	402	18	supply	supply	VERB
ftr-498	402	19	declaratory	declaratory	ADJ
ftr-498	402	20	or	or	CCONJ
ftr-498	402	21	injunctive	injunctive	ADJ
ftr-498	402	22	relief	relief	NOUN
ftr-498	402	23	.	.	PUNCT
ftr-498	403	1	19931	19931	NUM
ftr-498	403	2	florida	florida	PROPN
ftr-498	403	3	tax	tax	PROPN
ftr-498	403	4	review	review	NOUN
ftr-498	403	5	presented	present	VERB
ftr-498	403	6	in	in	ADP
ftr-498	403	7	davis	davis	PROPN
ftr-498	403	8	and	and	CCONJ
ftr-498	403	9	harper	harper	NOUN
ftr-498	403	10	.	.	PUNCT
ftr-498	404	1	it	it	PRON
ftr-498	404	2	affects	affect	VERB
ftr-498	404	3	virtually	virtually	ADV
ftr-498	404	4	all	all	PRON
ftr-498	404	5	important	important	ADJ
ftr-498	404	6	commerce	commerce	NOUN
ftr-498	404	7	clause	clause	NOUN
ftr-498	404	8	cases	case	NOUN
ftr-498	404	9	that	that	PRON
ftr-498	404	10	pose	pose	VERB
ftr-498	404	11	new	new	ADJ
ftr-498	404	12	legal	legal	ADJ
ftr-498	404	13	questions	question	NOUN
ftr-498	404	14	or	or	CCONJ
ftr-498	404	15	that	that	PRON
ftr-498	404	16	seek	seek	VERB
ftr-498	404	17	to	to	PART
ftr-498	404	18	upset	upset	VERB
ftr-498	404	19	current	current	ADJ
ftr-498	404	20	doctrine	doctrine	NOUN
ftr-498	404	21	,	,	PUNCT
ftr-498	404	22	68	68	NUM
ftr-498	404	23	as	as	ADV
ftr-498	404	24	well	well	ADV
ftr-498	404	25	as	as	ADP
ftr-498	404	26	changes	change	NOUN
ftr-498	404	27	in	in	ADP
ftr-498	404	28	the	the	DET
ftr-498	404	29	rules	rule	NOUN
ftr-498	404	30	governing	govern	VERB
ftr-498	404	31	statutes	statute	NOUN
ftr-498	404	32	of	of	ADP
ftr-498	404	33	limitations69	limitations69	NOUN
ftr-498	404	34	and	and	CCONJ
ftr-498	404	35	sundry	sundry	ADJ
ftr-498	404	36	other	other	ADJ
ftr-498	404	37	matters.70	matters.70	PRON
ftr-498	404	38	many	many	ADJ
ftr-498	404	39	commerce	commerce	NOUN
ftr-498	404	40	clause	clause	NOUN
ftr-498	404	41	cases	case	NOUN
ftr-498	404	42	involve	involve	VERB
ftr-498	404	43	refund	refund	NOUN
ftr-498	404	44	claims	claim	NOUN
ftr-498	404	45	amounting	amount	VERB
ftr-498	404	46	to	to	ADP
ftr-498	404	47	millions	million	NOUN
ftr-498	404	48	of	of	ADP
ftr-498	404	49	dollars	dollar	NOUN
ftr-498	404	50	,	,	PUNCT
ftr-498	404	51	and	and	CCONJ
ftr-498	404	52	successful	successful	ADJ
ftr-498	404	53	challenges	challenge	NOUN
ftr-498	404	54	to	to	ADP
ftr-498	404	55	the	the	DET
ftr-498	404	56	constitutionality	constitutionality	NOUN
ftr-498	404	57	of	of	ADP
ftr-498	404	58	electoral	electoral	ADJ
ftr-498	404	59	or	or	CCONJ
ftr-498	404	60	administrative	administrative	ADJ
ftr-498	404	61	procedures	procedure	NOUN
ftr-498	404	62	that	that	PRON
ftr-498	404	63	break	break	VERB
ftr-498	404	64	new	new	ADJ
ftr-498	404	65	ground	ground	NOUN
ftr-498	404	66	could	could	AUX
ftr-498	404	67	prove	prove	VERB
ftr-498	404	68	enormously	enormously	ADV
ftr-498	404	69	disruptive	disruptive	ADJ
ftr-498	404	70	if	if	SCONJ
ftr-498	404	71	courts	court	NOUN
ftr-498	404	72	are	be	AUX
ftr-498	404	73	barred	bar	VERB
ftr-498	404	74	from	from	ADP
ftr-498	404	75	softening	soften	VERB
ftr-498	404	76	their	their	PRON
ftr-498	404	77	impact	impact	NOUN
ftr-498	404	78	on	on	ADP
ftr-498	404	79	completed	complete	VERB
ftr-498	404	80	events	event	NOUN
ftr-498	404	81	.	.	PUNCT
ftr-498	405	1	71	71	NUM
ftr-498	405	2	had	have	VERB
ftr-498	405	3	the	the	DET
ftr-498	405	4	court	court	NOUN
ftr-498	405	5	not	not	PART
ftr-498	405	6	chosen	choose	VERB
ftr-498	405	7	to	to	PART
ftr-498	405	8	yoke	yoke	VERB
ftr-498	405	9	the	the	DET
ftr-498	405	10	fate	fate	NOUN
ftr-498	405	11	of	of	ADP
ftr-498	405	12	a	a	DET
ftr-498	405	13	multitude	multitude	NOUN
ftr-498	405	14	of	of	ADP
ftr-498	405	15	states	state	NOUN
ftr-498	405	16	to	to	ADP
ftr-498	405	17	michigan	michigan	PROPN
ftr-498	405	18	's	's	PART
ftr-498	405	19	careless	careless	ADJ
ftr-498	405	20	concession	concession	NOUN
ftr-498	405	21	in	in	ADP
ftr-498	405	22	davis	davis	PROPN
ftr-498	405	23	,	,	PUNCT
ftr-498	405	24	the	the	DET
ftr-498	405	25	future	future	NOUN
ftr-498	405	26	of	of	ADP
ftr-498	405	27	pure	pure	ADJ
ftr-498	405	28	prospectivity	prospectivity	NOUN
ftr-498	405	29	would	would	AUX
ftr-498	405	30	almost	almost	ADV
ftr-498	405	31	certainly	certainly	ADV
ftr-498	405	32	have	have	AUX
ftr-498	405	33	been	be	AUX
ftr-498	405	34	resolved	resolve	VERB
ftr-498	405	35	in	in	ADP
ftr-498	405	36	harper	harper	NOUN
ftr-498	405	37	.	.	PUNCT
ftr-498	406	1	the	the	DET
ftr-498	406	2	opportunity	opportunity	NOUN
ftr-498	406	3	was	be	AUX
ftr-498	406	4	squandered	squander	VERB
ftr-498	406	5	,	,	PUNCT
ftr-498	406	6	but	but	CCONJ
ftr-498	406	7	it	it	PRON
ftr-498	406	8	will	will	AUX
ftr-498	406	9	come	come	VERB
ftr-498	406	10	round	round	ADV
ftr-498	406	11	again	again	ADV
ftr-498	406	12	.	.	PUNCT
ftr-498	407	1	when	when	SCONJ
ftr-498	407	2	it	it	PRON
ftr-498	407	3	does	do	VERB
ftr-498	407	4	,	,	PUNCT
ftr-498	407	5	one	one	PRON
ftr-498	407	6	can	can	AUX
ftr-498	407	7	not	not	PART
ftr-498	407	8	say	say	VERB
ftr-498	407	9	with	with	ADP
ftr-498	407	10	confidence	confidence	NOUN
ftr-498	407	11	what	what	PRON
ftr-498	407	12	the	the	DET
ftr-498	407	13	court	court	NOUN
ftr-498	407	14	will	will	AUX
ftr-498	407	15	do	do	VERB
ftr-498	407	16	,	,	PUNCT
ftr-498	407	17	partly	partly	ADV
ftr-498	407	18	because	because	SCONJ
ftr-498	407	19	a	a	DET
ftr-498	407	20	justice	justice	NOUN
ftr-498	407	21	's	's	PART
ftr-498	407	22	views	view	NOUN
ftr-498	407	23	about	about	ADP
ftr-498	407	24	retroactivity	retroactivity	NOUN
ftr-498	407	25	are	be	AUX
ftr-498	407	26	invariably	invariably	ADV
ftr-498	407	27	intertwined	intertwine	VERB
ftr-498	407	28	with	with	ADP
ftr-498	407	29	views	view	NOUN
ftr-498	407	30	about	about	ADP
ftr-498	407	31	the	the	DET
ftr-498	407	32	proper	proper	ADJ
ftr-498	407	33	scope	scope	NOUN
ftr-498	407	34	of	of	ADP
ftr-498	407	35	a	a	DET
ftr-498	407	36	court	court	NOUN
ftr-498	407	37	's	's	PART
ftr-498	407	38	remedial	remedial	ADJ
ftr-498	407	39	discretion	discretion	NOUN
ftr-498	407	40	in	in	ADP
ftr-498	407	41	cases	case	NOUN
ftr-498	407	42	in	in	ADP
ftr-498	407	43	which	which	PRON
ftr-498	407	44	a	a	DET
ftr-498	407	45	ruling	ruling	NOUN
ftr-498	407	46	does	do	AUX
ftr-498	407	47	apply	apply	VERB
ftr-498	407	48	retroactively	retroactively	ADV
ftr-498	407	49	.	.	PUNCT
ftr-498	408	1	justices	justice	NOUN
ftr-498	408	2	o'connor	o'connor	PROPN
ftr-498	408	3	and	and	CCONJ
ftr-498	408	4	kennedy	kennedy	PROPN
ftr-498	408	5	,	,	PUNCT
ftr-498	408	6	along	along	ADP
ftr-498	408	7	with	with	ADP
ftr-498	408	8	chief	chief	ADJ
ftr-498	408	9	justice	justice	NOUN
ftr-498	408	10	rehnquist	rehnquist	NOUN
ftr-498	408	11	,	,	PUNCT
ftr-498	408	12	would	would	AUX
ftr-498	408	13	use	use	VERB
ftr-498	408	14	chevron	chevron	NOUN
ftr-498	408	15	oil	oil	NOUN
ftr-498	408	16	's	's	PART
ftr-498	408	17	three	three	NUM
ftr-498	408	18	factors72	factors72	NOUN
ftr-498	408	19	68	68	NUM
ftr-498	408	20	.	.	PUNCT
ftr-498	409	1	see	see	VERB
ftr-498	409	2	,	,	PUNCT
ftr-498	409	3	e.g.	e.g.	ADV
ftr-498	409	4	,	,	PUNCT
ftr-498	409	5	american	american	ADJ
ftr-498	409	6	trucking	trucking	NOUN
ftr-498	409	7	ass'ns	ass'ns	PROPN
ftr-498	409	8	v.	v.	PROPN
ftr-498	409	9	smith	smith	PROPN
ftr-498	409	10	,	,	PUNCT
ftr-498	409	11	496	496	NUM
ftr-498	409	12	u.s	u.s	PROPN
ftr-498	409	13	.	.	PROPN
ftr-498	409	14	167	167	NUM
ftr-498	409	15	,	,	PUNCT
ftr-498	409	16	187	187	NUM
ftr-498	409	17	(	(	PUNCT
ftr-498	409	18	1990	1990	NUM
ftr-498	409	19	)	)	PUNCT
ftr-498	409	20	(	(	PUNCT
ftr-498	409	21	plurality	plurality	NOUN
ftr-498	409	22	opinion	opinion	NOUN
ftr-498	409	23	)	)	PUNCT
ftr-498	409	24	(	(	PUNCT
ftr-498	409	25	concluding	conclude	VERB
ftr-498	409	26	that	that	SCONJ
ftr-498	409	27	american	american	ADJ
ftr-498	409	28	trucking	trucking	NOUN
ftr-498	409	29	ass'ns	ass'n	NOUN
ftr-498	409	30	v.	v.	CCONJ
ftr-498	409	31	scheiner	scheiner	NOUN
ftr-498	409	32	,	,	PUNCT
ftr-498	409	33	483	483	NUM
ftr-498	409	34	u.s	u.s	PROPN
ftr-498	409	35	.	.	PROPN
ftr-498	409	36	266	266	NUM
ftr-498	409	37	(	(	PUNCT
ftr-498	409	38	1987	1987	NUM
ftr-498	409	39	)	)	PUNCT
ftr-498	409	40	,	,	PUNCT
ftr-498	409	41	does	do	AUX
ftr-498	409	42	not	not	PART
ftr-498	409	43	apply	apply	VERB
ftr-498	409	44	retroactively	retroactively	ADV
ftr-498	409	45	)	)	PUNCT
ftr-498	409	46	;	;	PUNCT
ftr-498	409	47	bacchus	bacchus	PROPN
ftr-498	409	48	imports	import	NOUN
ftr-498	409	49	,	,	PUNCT
ftr-498	409	50	ltd	ltd	PROPN
ftr-498	409	51	.	.	PROPN
ftr-498	410	1	v.	v.	PROPN
ftr-498	410	2	dias	dias	PROPN
ftr-498	410	3	,	,	PUNCT
ftr-498	410	4	468	468	NUM
ftr-498	410	5	u.s	u.s	PROPN
ftr-498	410	6	.	.	PROPN
ftr-498	410	7	263	263	NUM
ftr-498	410	8	,	,	PUNCT
ftr-498	410	9	276	276	NUM
ftr-498	410	10	-	-	SYM
ftr-498	410	11	77	77	NUM
ftr-498	410	12	(	(	PUNCT
ftr-498	410	13	1984	1984	NUM
ftr-498	410	14	)	)	PUNCT
ftr-498	411	1	(	(	PUNCT
ftr-498	411	2	implicitly	implicitly	ADV
ftr-498	411	3	deciding	decide	VERB
ftr-498	411	4	,	,	PUNCT
ftr-498	411	5	as	as	SCONJ
ftr-498	411	6	the	the	DET
ftr-498	411	7	court	court	NOUN
ftr-498	411	8	later	later	ADV
ftr-498	411	9	found	find	VERB
ftr-498	411	10	in	in	ADP
ftr-498	411	11	beam	beam	NOUN
ftr-498	411	12	,	,	PUNCT
ftr-498	411	13	that	that	SCONJ
ftr-498	411	14	the	the	DET
ftr-498	411	15	court	court	NOUN
ftr-498	411	16	's	's	PART
ftr-498	411	17	ruling	ruling	NOUN
ftr-498	411	18	invalidating	invalidate	VERB
ftr-498	411	19	a	a	DET
ftr-498	411	20	hawaii	hawaii	PROPN
ftr-498	411	21	tax	tax	NOUN
ftr-498	411	22	that	that	PRON
ftr-498	411	23	discriminated	discriminate	VERB
ftr-498	411	24	against	against	ADP
ftr-498	411	25	alcoholic	alcoholic	ADJ
ftr-498	411	26	beverages	beverage	NOUN
ftr-498	411	27	produced	produce	VERB
ftr-498	411	28	outside	outside	ADP
ftr-498	411	29	the	the	DET
ftr-498	411	30	state	state	NOUN
ftr-498	411	31	applied	apply	VERB
ftr-498	411	32	retroactively	retroactively	ADV
ftr-498	411	33	)	)	PUNCT
ftr-498	411	34	;	;	PUNCT
ftr-498	411	35	national	national	PROPN
ftr-498	411	36	can	can	PROPN
ftr-498	411	37	corp	corp	PROPN
ftr-498	411	38	.	.	PROPN
ftr-498	412	1	v.	v.	PROPN
ftr-498	412	2	washington	washington	PROPN
ftr-498	412	3	dep't	dep't	NOUN
ftr-498	412	4	of	of	ADP
ftr-498	412	5	revenue	revenue	NOUN
ftr-498	412	6	,	,	PUNCT
ftr-498	412	7	749	749	NUM
ftr-498	412	8	p.2d	p.2d	SYM
ftr-498	412	9	1286	1286	NUM
ftr-498	412	10	,	,	PUNCT
ftr-498	412	11	1295	1295	NUM
ftr-498	412	12	(	(	PUNCT
ftr-498	412	13	wash	wash	NOUN
ftr-498	412	14	.	.	PUNCT
ftr-498	412	15	)	)	PUNCT
ftr-498	413	1	,	,	PUNCT
ftr-498	413	2	cert	cert	PROPN
ftr-498	413	3	.	.	PUNCT
ftr-498	413	4	denied	deny	VERB
ftr-498	413	5	and	and	CCONJ
ftr-498	413	6	appeal	appeal	NOUN
ftr-498	413	7	dismissed	dismiss	VERB
ftr-498	413	8	,	,	PUNCT
ftr-498	413	9	486	486	NUM
ftr-498	413	10	u.s	u.s	PROPN
ftr-498	413	11	.	.	PROPN
ftr-498	413	12	1040	1040	NUM
ftr-498	413	13	(	(	PUNCT
ftr-498	413	14	1988	1988	NUM
ftr-498	413	15	)	)	PUNCT
ftr-498	413	16	(	(	PUNCT
ftr-498	413	17	finding	find	VERB
ftr-498	413	18	that	that	DET
ftr-498	413	19	tyler	tyler	NOUN
ftr-498	413	20	pipe	pipe	PROPN
ftr-498	413	21	indus	indus	PROPN
ftr-498	413	22	.	.	PUNCT
ftr-498	414	1	v.	v.	ADP
ftr-498	414	2	washington	washington	PROPN
ftr-498	414	3	dep't	dep't	NOUN
ftr-498	414	4	of	of	ADP
ftr-498	414	5	revenue	revenue	NOUN
ftr-498	414	6	,	,	PUNCT
ftr-498	414	7	483	483	NUM
ftr-498	414	8	u.s	u.s	PROPN
ftr-498	414	9	.	.	PROPN
ftr-498	414	10	232	232	NUM
ftr-498	414	11	(	(	PUNCT
ftr-498	414	12	1987	1987	NUM
ftr-498	414	13	)	)	PUNCT
ftr-498	415	1	,	,	PUNCT
ftr-498	415	2	applies	apply	VERB
ftr-498	415	3	only	only	ADV
ftr-498	415	4	prospectively	prospectively	ADV
ftr-498	415	5	)	)	PUNCT
ftr-498	415	6	.	.	PUNCT
ftr-498	416	1	69	69	NUM
ftr-498	416	2	.	.	PUNCT
ftr-498	417	1	see	see	VERB
ftr-498	417	2	,	,	PUNCT
ftr-498	417	3	e.g.	e.g.	ADV
ftr-498	417	4	,	,	PUNCT
ftr-498	417	5	goodman	goodman	PROPN
ftr-498	417	6	v.	v.	PROPN
ftr-498	417	7	lukens	lukens	PROPN
ftr-498	417	8	steel	steel	PROPN
ftr-498	417	9	co.	co.	PROPN
ftr-498	417	10	,	,	PUNCT
ftr-498	417	11	482	482	NUM
ftr-498	417	12	u.s	u.s	PROPN
ftr-498	417	13	.	.	PROPN
ftr-498	417	14	656	656	NUM
ftr-498	417	15	,	,	PUNCT
ftr-498	417	16	662	662	NUM
ftr-498	417	17	-	-	SYM
ftr-498	417	18	64	64	NUM
ftr-498	417	19	(	(	PUNCT
ftr-498	417	20	1987	1987	NUM
ftr-498	417	21	)	)	PUNCT
ftr-498	417	22	(	(	PUNCT
ftr-498	417	23	finding	find	VERB
ftr-498	417	24	statute	statute	VERB
ftr-498	417	25	-	-	PUNCT
ftr-498	417	26	of	of	ADP
ftr-498	417	27	-	-	PUNCT
ftr-498	417	28	limitations	limitation	NOUN
ftr-498	417	29	ruling	ruling	NOUN
ftr-498	417	30	under	under	ADP
ftr-498	417	31	42	42	NUM
ftr-498	417	32	u.s.c	u.s.c	ADJ
ftr-498	417	33	.	.	PUNCT
ftr-498	418	1	§	§	PROPN
ftr-498	418	2	1981	1981	NUM
ftr-498	418	3	retroactive	retroactive	NOUN
ftr-498	418	4	,	,	PUNCT
ftr-498	418	5	because	because	SCONJ
ftr-498	418	6	no	no	DET
ftr-498	418	7	contrary	contrary	ADJ
ftr-498	418	8	,	,	PUNCT
ftr-498	418	9	misleading	mislead	VERB
ftr-498	418	10	precedent	precedent	NOUN
ftr-498	418	11	existed	exist	VERB
ftr-498	418	12	when	when	SCONJ
ftr-498	418	13	plaintiffs	plaintiff	NOUN
ftr-498	418	14	filed	file	VERB
ftr-498	418	15	suit	suit	NOUN
ftr-498	418	16	)	)	PUNCT
ftr-498	418	17	;	;	PUNCT
ftr-498	418	18	saint	saint	PROPN
ftr-498	418	19	francis	francis	PROPN
ftr-498	418	20	college	college	PROPN
ftr-498	418	21	v.	v.	PROPN
ftr-498	418	22	ai	ai	PROPN
ftr-498	418	23	-	-	PUNCT
ftr-498	418	24	khazraji	khazraji	NOUN
ftr-498	418	25	,	,	PUNCT
ftr-498	418	26	481	481	NUM
ftr-498	418	27	u.s	u.s	AUX
ftr-498	418	28	.	.	PROPN
ftr-498	418	29	604	604	NUM
ftr-498	418	30	,	,	PUNCT
ftr-498	418	31	608	608	NUM
ftr-498	418	32	-	-	SYM
ftr-498	418	33	09	09	NUM
ftr-498	418	34	(	(	PUNCT
ftr-498	418	35	1987	1987	NUM
ftr-498	418	36	)	)	PUNCT
ftr-498	418	37	(	(	PUNCT
ftr-498	418	38	declaring	declare	VERB
ftr-498	418	39	statute	statute	VERB
ftr-498	418	40	-	-	PUNCT
ftr-498	418	41	of	of	ADP
ftr-498	418	42	-	-	PUNCT
ftr-498	418	43	limitations	limitation	NOUN
ftr-498	418	44	ruling	ruling	NOUN
ftr-498	418	45	under	under	ADP
ftr-498	418	46	42	42	NUM
ftr-498	418	47	u.s.c	u.s.c	ADJ
ftr-498	418	48	.	.	PUNCT
ftr-498	419	1	§	§	PROPN
ftr-498	419	2	1981	1981	NUM
ftr-498	419	3	prospective	prospective	ADJ
ftr-498	419	4	because	because	SCONJ
ftr-498	419	5	plaintiff	plaintiff	NOUN
ftr-498	419	6	relied	rely	VERB
ftr-498	419	7	on	on	ADP
ftr-498	419	8	circuit	circuit	NOUN
ftr-498	419	9	precedent	precedent	NOUN
ftr-498	419	10	that	that	PRON
ftr-498	419	11	was	be	AUX
ftr-498	419	12	later	later	ADV
ftr-498	419	13	overturned	overturn	VERB
ftr-498	419	14	)	)	PUNCT
ftr-498	419	15	;	;	PUNCT
ftr-498	419	16	chevron	chevron	PROPN
ftr-498	419	17	oil	oil	NOUN
ftr-498	419	18	,	,	PUNCT
ftr-498	419	19	404	404	NUM
ftr-498	419	20	u.s	u.s	PROPN
ftr-498	419	21	.	.	PROPN
ftr-498	419	22	at	at	ADP
ftr-498	419	23	97	97	NUM
ftr-498	419	24	(	(	PUNCT
ftr-498	419	25	holding	hold	VERB
ftr-498	419	26	statute	statute	NOUN
ftr-498	419	27	-	-	PUNCT
ftr-498	419	28	of	of	ADP
ftr-498	419	29	-	-	PUNCT
ftr-498	419	30	limitations	limitation	NOUN
ftr-498	419	31	ruling	ruling	NOUN
ftr-498	419	32	not	not	PART
ftr-498	419	33	retroactive	retroactive	ADJ
ftr-498	419	34	)	)	PUNCT
ftr-498	419	35	.	.	PUNCT
ftr-498	420	1	see	see	VERB
ftr-498	420	2	infra	infra	NOUN
ftr-498	420	3	note	note	VERB
ftr-498	420	4	159	159	NUM
ftr-498	420	5	for	for	ADP
ftr-498	420	6	a	a	DET
ftr-498	420	7	discussion	discussion	NOUN
ftr-498	420	8	of	of	ADP
ftr-498	420	9	chevron	chevron	NOUN
ftr-498	420	10	oil	oil	NOUN
ftr-498	420	11	and	and	CCONJ
ftr-498	420	12	later	later	ADV
ftr-498	420	13	statute	statute	PROPN
ftr-498	420	14	-	-	PUNCT
ftr-498	420	15	of	of	ADP
ftr-498	420	16	-	-	PUNCT
ftr-498	420	17	limitations	limitation	NOUN
ftr-498	420	18	cases	case	NOUN
ftr-498	420	19	.	.	PUNCT
ftr-498	421	1	70	70	X
ftr-498	421	2	.	.	X
ftr-498	422	1	see	see	VERB
ftr-498	422	2	,	,	PUNCT
ftr-498	422	3	e.g.	e.g.	ADV
ftr-498	422	4	,	,	PUNCT
ftr-498	422	5	arizona	arizona	PROPN
ftr-498	422	6	governing	governing	NOUN
ftr-498	422	7	comm	comm	NOUN
ftr-498	422	8	.	.	PUNCT
ftr-498	423	1	v.	v.	CCONJ
ftr-498	423	2	norris	norris	PROPN
ftr-498	423	3	,	,	PUNCT
ftr-498	423	4	463	463	NUM
ftr-498	423	5	u.s	u.s	PROPN
ftr-498	423	6	.	.	PROPN
ftr-498	423	7	1073	1073	NUM
ftr-498	423	8	,	,	PUNCT
ftr-498	423	9	1105	1105	NUM
ftr-498	423	10	-	-	SYM
ftr-498	423	11	07	07	NUM
ftr-498	423	12	(	(	PUNCT
ftr-498	423	13	1983	1983	NUM
ftr-498	423	14	)	)	PUNCT
ftr-498	423	15	(	(	PUNCT
ftr-498	423	16	holding	hold	VERB
ftr-498	423	17	state	state	NOUN
ftr-498	423	18	retirement	retirement	NOUN
ftr-498	423	19	plan	plan	NOUN
ftr-498	423	20	violated	violate	VERB
ftr-498	423	21	title	title	NOUN
ftr-498	423	22	vii	vii	PROPN
ftr-498	423	23	because	because	SCONJ
ftr-498	423	24	the	the	DET
ftr-498	423	25	state	state	NOUN
ftr-498	423	26	,	,	PUNCT
ftr-498	423	27	through	through	ADP
ftr-498	423	28	intermediaries	intermediary	NOUN
ftr-498	423	29	,	,	PUNCT
ftr-498	423	30	discriminated	discriminate	VERB
ftr-498	423	31	on	on	ADP
ftr-498	423	32	the	the	DET
ftr-498	423	33	basis	basis	NOUN
ftr-498	423	34	of	of	ADP
ftr-498	423	35	sex	sex	NOUN
ftr-498	423	36	by	by	ADP
ftr-498	423	37	paying	pay	VERB
ftr-498	423	38	lower	low	ADJ
ftr-498	423	39	monthly	monthly	ADJ
ftr-498	423	40	retirement	retirement	NOUN
ftr-498	423	41	benefits	benefit	NOUN
ftr-498	423	42	to	to	ADP
ftr-498	423	43	women	woman	NOUN
ftr-498	423	44	;	;	PUNCT
ftr-498	423	45	ruling	rule	VERB
ftr-498	423	46	declared	declare	VERB
ftr-498	423	47	prospective	prospective	ADJ
ftr-498	423	48	to	to	PART
ftr-498	423	49	forestall	forestall	VERB
ftr-498	423	50	severe	severe	ADJ
ftr-498	423	51	financial	financial	ADJ
ftr-498	423	52	hardship	hardship	NOUN
ftr-498	423	53	for	for	ADP
ftr-498	423	54	state	state	NOUN
ftr-498	423	55	)	)	PUNCT
ftr-498	423	56	;	;	PUNCT
ftr-498	423	57	northern	northern	ADJ
ftr-498	423	58	pipeline	pipeline	NOUN
ftr-498	423	59	constr	constr	NOUN
ftr-498	423	60	.	.	PUNCT
ftr-498	424	1	co.	co.	PROPN
ftr-498	425	1	v.	v.	ADP
ftr-498	425	2	marathon	marathon	PROPN
ftr-498	425	3	pipe	pipe	NOUN
ftr-498	425	4	line	line	PROPN
ftr-498	425	5	co.	co.	PROPN
ftr-498	425	6	,	,	PUNCT
ftr-498	425	7	458	458	NUM
ftr-498	425	8	u.s	u.s	PROPN
ftr-498	425	9	.	.	PROPN
ftr-498	425	10	50	50	NUM
ftr-498	425	11	,	,	PUNCT
ftr-498	425	12	87	87	NUM
ftr-498	425	13	-	-	SYM
ftr-498	425	14	89	89	NUM
ftr-498	425	15	(	(	PUNCT
ftr-498	425	16	1982	1982	NUM
ftr-498	425	17	)	)	PUNCT
ftr-498	425	18	(	(	PUNCT
ftr-498	425	19	declaring	declare	VERB
ftr-498	425	20	unconstitutional	unconstitutional	ADJ
ftr-498	425	21	a	a	DET
ftr-498	425	22	broad	broad	ADJ
ftr-498	425	23	congressional	congressional	ADJ
ftr-498	425	24	grant	grant	NOUN
ftr-498	425	25	of	of	ADP
ftr-498	425	26	jurisdiction	jurisdiction	NOUN
ftr-498	425	27	to	to	ADP
ftr-498	425	28	bankruptcy	bankruptcy	NOUN
ftr-498	425	29	courts	court	NOUN
ftr-498	425	30	but	but	CCONJ
ftr-498	425	31	staying	stay	VERB
ftr-498	425	32	judgment	judgment	NOUN
ftr-498	425	33	for	for	ADP
ftr-498	425	34	three	three	NUM
ftr-498	425	35	months	month	NOUN
ftr-498	425	36	to	to	PART
ftr-498	425	37	permit	permit	VERB
ftr-498	425	38	congress	congress	PROPN
ftr-498	425	39	to	to	PART
ftr-498	425	40	repair	repair	VERB
ftr-498	425	41	the	the	DET
ftr-498	425	42	defect	defect	NOUN
ftr-498	425	43	without	without	ADP
ftr-498	425	44	disrupting	disrupt	VERB
ftr-498	425	45	the	the	DET
ftr-498	425	46	interim	interim	ADJ
ftr-498	425	47	administration	administration	NOUN
ftr-498	425	48	of	of	ADP
ftr-498	425	49	the	the	DET
ftr-498	425	50	bankruptcy	bankruptcy	NOUN
ftr-498	425	51	laws	law	NOUN
ftr-498	425	52	)	)	PUNCT
ftr-498	425	53	.	.	PUNCT
ftr-498	426	1	71	71	NUM
ftr-498	426	2	.	.	X
ftr-498	427	1	see	see	VERB
ftr-498	427	2	,	,	PUNCT
ftr-498	427	3	e.g.	e.g.	ADV
ftr-498	427	4	,	,	PUNCT
ftr-498	427	5	buckley	buckley	PROPN
ftr-498	427	6	v.	v.	PROPN
ftr-498	427	7	valeo	valeo	PROPN
ftr-498	427	8	,	,	PUNCT
ftr-498	427	9	424	424	NUM
ftr-498	427	10	u.s	u.s	PROPN
ftr-498	427	11	.	.	PROPN
ftr-498	427	12	1	1	NUM
ftr-498	427	13	,	,	PUNCT
ftr-498	427	14	142	142	NUM
ftr-498	427	15	-	-	SYM
ftr-498	427	16	43	43	NUM
ftr-498	427	17	(	(	PUNCT
ftr-498	427	18	1976	1976	NUM
ftr-498	427	19	)	)	PUNCT
ftr-498	427	20	(	(	PUNCT
ftr-498	427	21	refusing	refuse	VERB
ftr-498	427	22	to	to	PART
ftr-498	427	23	invalidate	invalidate	VERB
ftr-498	427	24	retrospectively	retrospectively	ADJ
ftr-498	427	25	decisions	decision	NOUN
ftr-498	427	26	of	of	ADP
ftr-498	427	27	the	the	DET
ftr-498	427	28	federal	federal	ADJ
ftr-498	427	29	election	election	PROPN
ftr-498	427	30	commission	commission	PROPN
ftr-498	427	31	)	)	PUNCT
ftr-498	427	32	;	;	PUNCT
ftr-498	428	1	cipriano	cipriano	PROPN
ftr-498	428	2	v.	v.	ADP
ftr-498	428	3	city	city	PROPN
ftr-498	428	4	of	of	ADP
ftr-498	428	5	houma	houma	PROPN
ftr-498	428	6	,	,	PUNCT
ftr-498	428	7	395	395	NUM
ftr-498	428	8	u.s	u.s	PROPN
ftr-498	428	9	.	.	PROPN
ftr-498	428	10	701	701	NUM
ftr-498	428	11	,	,	PUNCT
ftr-498	428	12	706	706	NUM
ftr-498	428	13	-	-	SYM
ftr-498	428	14	07	07	NUM
ftr-498	428	15	(	(	PUNCT
ftr-498	428	16	1969	1969	NUM
ftr-498	428	17	)	)	PUNCT
ftr-498	428	18	(	(	PUNCT
ftr-498	428	19	per	per	ADP
ftr-498	428	20	curiam	curiam	NOUN
ftr-498	428	21	)	)	PUNCT
ftr-498	428	22	(	(	PUNCT
ftr-498	428	23	invalidating	invalidate	VERB
ftr-498	428	24	bond	bond	NOUN
ftr-498	428	25	authorization	authorization	NOUN
ftr-498	428	26	process	process	NOUN
ftr-498	428	27	but	but	CCONJ
ftr-498	428	28	applying	apply	VERB
ftr-498	428	29	ruling	ruling	NOUN
ftr-498	428	30	only	only	ADV
ftr-498	428	31	to	to	ADP
ftr-498	428	32	bond	bond	NOUN
ftr-498	428	33	issues	issue	NOUN
ftr-498	428	34	that	that	PRON
ftr-498	428	35	had	have	AUX
ftr-498	428	36	not	not	PART
ftr-498	428	37	yet	yet	ADV
ftr-498	428	38	been	be	AUX
ftr-498	428	39	authorized	authorize	VERB
ftr-498	428	40	and	and	CCONJ
ftr-498	428	41	for	for	ADP
ftr-498	428	42	which	which	DET
ftr-498	428	43	time	time	NOUN
ftr-498	428	44	specified	specify	VERB
ftr-498	428	45	by	by	ADP
ftr-498	428	46	state	state	NOUN
ftr-498	428	47	law	law	NOUN
ftr-498	428	48	for	for	ADP
ftr-498	428	49	challenge	challenge	NOUN
ftr-498	428	50	had	have	AUX
ftr-498	428	51	not	not	PART
ftr-498	428	52	yet	yet	ADV
ftr-498	428	53	expired	expire	VERB
ftr-498	428	54	)	)	PUNCT
ftr-498	428	55	.	.	PUNCT
ftr-498	429	1	72	72	X
ftr-498	429	2	.	.	PUNCT
ftr-498	430	1	see	see	VERB
ftr-498	430	2	supra	supra	PROPN
ftr-498	430	3	note	note	PROPN
ftr-498	430	4	19	19	NUM
ftr-498	430	5	(	(	PUNCT
ftr-498	430	6	outlining	outline	VERB
ftr-498	430	7	chevron	chevron	NOUN
ftr-498	430	8	oil	oil	NOUN
ftr-498	430	9	's	's	PART
ftr-498	430	10	three	three	NUM
ftr-498	430	11	factors	factor	NOUN
ftr-498	430	12	)	)	PUNCT
ftr-498	430	13	.	.	PUNCT
ftr-498	431	1	[	[	X
ftr-498	431	2	vol	vol	NOUN
ftr-498	431	3	.	.	PUNCT
ftr-498	431	4	1:8	1:8	NUM
ftr-498	431	5	harper	harper	NOUN
ftr-498	431	6	and	and	CCONJ
ftr-498	431	7	its	its	PRON
ftr-498	431	8	aftemiath	aftemiath	NOUN
ftr-498	431	9	to	to	PART
ftr-498	431	10	determine	determine	VERB
ftr-498	431	11	whether	whether	SCONJ
ftr-498	431	12	a	a	DET
ftr-498	431	13	ruling	ruling	NOUN
ftr-498	431	14	has	have	VERB
ftr-498	431	15	retroactive	retroactive	ADJ
ftr-498	431	16	effect	effect	NOUN
ftr-498	431	17	.	.	PUNCT
ftr-498	432	1	if	if	SCONJ
ftr-498	432	2	they	they	PRON
ftr-498	432	3	lost	lose	VERB
ftr-498	432	4	on	on	ADP
ftr-498	432	5	this	this	DET
ftr-498	432	6	point	point	NOUN
ftr-498	432	7	,	,	PUNCT
ftr-498	432	8	however	however	ADV
ftr-498	432	9	,	,	PUNCT
ftr-498	432	10	at	at	ADP
ftr-498	432	11	least	least	ADJ
ftr-498	432	12	two	two	NUM
ftr-498	432	13	of	of	ADP
ftr-498	432	14	them	they	PRON
ftr-498	432	15	would	would	AUX
ftr-498	432	16	attempt	attempt	VERB
ftr-498	432	17	to	to	PART
ftr-498	432	18	take	take	VERB
ftr-498	432	19	these	these	DET
ftr-498	432	20	same	same	ADJ
ftr-498	432	21	factors	factor	NOUN
ftr-498	432	22	into	into	ADP
ftr-498	432	23	account	account	NOUN
ftr-498	432	24	in	in	ADP
ftr-498	432	25	assessing	assess	VERB
ftr-498	432	26	remedies.73	remedies.73	NOUN
ftr-498	432	27	in	in	ADP
ftr-498	432	28	contrast	contrast	NOUN
ftr-498	432	29	,	,	PUNCT
ftr-498	432	30	justices	justice	NOUN
ftr-498	432	31	blackmun	blackmun	VERB
ftr-498	432	32	,	,	PUNCT
ftr-498	432	33	stevens	steven	NOUN
ftr-498	432	34	,	,	PUNCT
ftr-498	432	35	and	and	CCONJ
ftr-498	432	36	scalia	scalia	PROPN
ftr-498	432	37	favor	favor	VERB
ftr-498	432	38	applying	apply	VERB
ftr-498	432	39	all	all	DET
ftr-498	432	40	civil	civil	ADJ
ftr-498	432	41	decisions	decision	NOUN
ftr-498	432	42	retroactively	retroactively	ADV
ftr-498	432	43	,	,	PUNCT
ftr-498	432	44	just	just	ADV
ftr-498	432	45	as	as	SCONJ
ftr-498	432	46	all	all	DET
ftr-498	432	47	criminal	criminal	ADJ
ftr-498	432	48	decisions	decision	NOUN
ftr-498	432	49	apply	apply	VERB
ftr-498	432	50	retroactively	retroactively	ADV
ftr-498	432	51	following	follow	VERB
ftr-498	432	52	the	the	DET
ftr-498	432	53	court	court	NOUN
ftr-498	432	54	's	's	PART
ftr-498	432	55	decision	decision	NOUN
ftr-498	432	56	in	in	ADP
ftr-498	432	57	griffith	griffith	PROPN
ftr-498	432	58	v.	v.	ADP
ftr-498	432	59	kentucky.74	kentucky.74	PROPN
ftr-498	432	60	at	at	ADP
ftr-498	432	61	least	least	ADJ
ftr-498	432	62	justices	justice	NOUN
ftr-498	432	63	stevens	steven	NOUN
ftr-498	432	64	and	and	CCONJ
ftr-498	432	65	blackmun	blackmun	VERB
ftr-498	432	66	,	,	PUNCT
ftr-498	432	67	however	however	ADV
ftr-498	432	68	,	,	PUNCT
ftr-498	432	69	seem	seem	VERB
ftr-498	432	70	prepared	prepared	ADJ
ftr-498	432	71	to	to	PART
ftr-498	432	72	continue	continue	VERB
ftr-498	432	73	employing	employ	VERB
ftr-498	432	74	chevron	chevron	NOUN
ftr-498	432	75	oil	oil	NOUN
ftr-498	432	76	as	as	ADP
ftr-498	432	77	"	"	PUNCT
ftr-498	432	78	a	a	DET
ftr-498	432	79	remedial	remedial	ADJ
ftr-498	432	80	principle	principle	NOUN
ftr-498	432	81	for	for	ADP
ftr-498	432	82	the	the	DET
ftr-498	432	83	exercise	exercise	NOUN
ftr-498	432	84	of	of	ADP
ftr-498	432	85	equitable	equitable	ADJ
ftr-498	432	86	discretion	discretion	NOUN
ftr-498	432	87	by	by	ADP
ftr-498	432	88	federal	federal	ADJ
ftr-498	432	89	courts	court	NOUN
ftr-498	432	90	and	and	CCONJ
ftr-498	432	91	not	not	PART
ftr-498	432	92	...	...	PUNCT
ftr-498	432	93	a	a	DET
ftr-498	432	94	choice	choice	NOUN
ftr-498	432	95	-	-	PUNCT
ftr-498	432	96	of	of	ADP
ftr-498	432	97	-	-	PUNCT
ftr-498	432	98	law	law	NOUN
ftr-498	432	99	principle	principle	NOUN
ftr-498	432	100	.	.	PUNCT
ftr-498	433	1	"75	"75	X
ftr-498	433	2	this	this	DET
ftr-498	433	3	declaration	declaration	NOUN
ftr-498	433	4	suggests	suggest	VERB
ftr-498	433	5	that	that	SCONJ
ftr-498	433	6	their	their	PRON
ftr-498	433	7	view	view	NOUN
ftr-498	433	8	might	might	AUX
ftr-498	433	9	not	not	PART
ftr-498	433	10	be	be	AUX
ftr-498	433	11	so	so	ADV
ftr-498	433	12	far	far	ADV
ftr-498	433	13	apart	apart	ADV
ftr-498	433	14	from	from	ADP
ftr-498	433	15	that	that	PRON
ftr-498	433	16	of	of	ADP
ftr-498	433	17	the	the	DET
ftr-498	433	18	american	american	PROPN
ftr-498	433	19	trucking	trucking	NOUN
ftr-498	433	20	plurality	plurality	NOUN
ftr-498	433	21	,	,	PUNCT
ftr-498	433	22	except	except	SCONJ
ftr-498	433	23	that	that	SCONJ
ftr-498	433	24	they	they	PRON
ftr-498	433	25	would	would	AUX
ftr-498	433	26	apparently	apparently	ADV
ftr-498	433	27	restrict	restrict	VERB
ftr-498	433	28	the	the	DET
ftr-498	433	29	use	use	NOUN
ftr-498	433	30	of	of	ADP
ftr-498	433	31	this	this	DET
ftr-498	433	32	principle	principle	NOUN
ftr-498	433	33	to	to	ADP
ftr-498	433	34	nontax	nontax	PROPN
ftr-498	433	35	cases.76	cases.76	PROPN
ftr-498	433	36	justices	justice	NOUN
ftr-498	433	37	souter	souter	PROPN
ftr-498	433	38	,	,	PUNCT
ftr-498	433	39	thomas	thomas	PROPN
ftr-498	433	40	,	,	PUNCT
ftr-498	433	41	and	and	CCONJ
ftr-498	433	42	ginsburg	ginsburg	PROPN
ftr-498	433	43	have	have	AUX
ftr-498	433	44	not	not	PART
ftr-498	433	45	revealed	reveal	VERB
ftr-498	433	46	their	their	PRON
ftr-498	433	47	views	view	NOUN
ftr-498	433	48	.	.	PUNCT
ftr-498	434	1	in	in	ADP
ftr-498	434	2	his	his	PRON
ftr-498	434	3	opinion	opinion	NOUN
ftr-498	434	4	in	in	ADP
ftr-498	434	5	beam	beam	PROPN
ftr-498	434	6	,	,	PUNCT
ftr-498	434	7	justice	justice	PROPN
ftr-498	434	8	souter	souter	PROPN
ftr-498	434	9	wrote	write	VERB
ftr-498	434	10	that	that	SCONJ
ftr-498	434	11	"	"	PUNCT
ftr-498	434	12	[	[	X
ftr-498	434	13	w]e	w]e	NOUN
ftr-498	434	14	do	do	AUX
ftr-498	434	15	not	not	PART
ftr-498	434	16	speculate	speculate	VERB
ftr-498	434	17	as	as	ADP
ftr-498	434	18	to	to	ADP
ftr-498	434	19	the	the	DET
ftr-498	434	20	bounds	bound	NOUN
ftr-498	434	21	or	or	CCONJ
ftr-498	434	22	propriety	propriety	NOUN
ftr-498	434	23	of	of	ADP
ftr-498	434	24	pure	pure	ADJ
ftr-498	434	25	prospectivity	prospectivity	NOUN
ftr-498	434	26	"	"	PUNCT
ftr-498	434	27	-an	-an	ADP
ftr-498	434	28	ambiguous	ambiguous	ADJ
ftr-498	434	29	statement	statement	NOUN
ftr-498	434	30	that	that	SCONJ
ftr-498	434	31	justice	justice	PROPN
ftr-498	434	32	white	white	PROPN
ftr-498	434	33	read	read	PROPN
ftr-498	434	34	,	,	PUNCT
ftr-498	434	35	without	without	ADP
ftr-498	434	36	contradiction	contradiction	NOUN
ftr-498	434	37	by	by	ADP
ftr-498	434	38	justice	justice	NOUN
ftr-498	434	39	souter	souter	PROPN
ftr-498	434	40	,	,	PUNCT
ftr-498	434	41	to	to	PART
ftr-498	434	42	suggest	suggest	VERB
ftr-498	434	43	that	that	SCONJ
ftr-498	434	44	pure	pure	ADJ
ftr-498	434	45	prospectivity	prospectivity	NOUN
ftr-498	434	46	might	might	AUX
ftr-498	434	47	be	be	AUX
ftr-498	434	48	an	an	DET
ftr-498	434	49	atavism	atavism	NOUN
ftr-498	434	50	doomed	doom	VERB
ftr-498	434	51	soon	soon	ADV
ftr-498	434	52	to	to	ADP
ftr-498	434	53	perish.78	perish.78	PROPN
ftr-498	434	54	and	and	CCONJ
ftr-498	434	55	justice	justice	PROPN
ftr-498	434	56	thomas	thomas	PROPN
ftr-498	434	57	,	,	PUNCT
ftr-498	434	58	in	in	ADP
ftr-498	434	59	his	his	PRON
ftr-498	434	60	73	73	NUM
ftr-498	434	61	.	.	PUNCT
ftr-498	435	1	see	see	VERB
ftr-498	435	2	harper	harper	NOUN
ftr-498	435	3	,	,	PUNCT
ftr-498	435	4	113	113	NUM
ftr-498	435	5	s.	s.	PROPN
ftr-498	435	6	ct	ct	PROPN
ftr-498	435	7	.	.	PUNCT
ftr-498	436	1	at	at	ADP
ftr-498	436	2	2537	2537	NUM
ftr-498	436	3	-	-	SYM
ftr-498	436	4	38	38	NUM
ftr-498	436	5	(	(	PUNCT
ftr-498	436	6	o'connor	o'connor	PROPN
ftr-498	436	7	,	,	PUNCT
ftr-498	436	8	j	j	PROPN
ftr-498	436	9	..	..	PUNCT
ftr-498	436	10	dissenting	dissent	VERB
ftr-498	436	11	)	)	PUNCT
ftr-498	436	12	(	(	PUNCT
ftr-498	436	13	joined	join	VERB
ftr-498	436	14	by	by	ADP
ftr-498	436	15	rehnquist	rehnquist	PROPN
ftr-498	436	16	,	,	PUNCT
ftr-498	436	17	cj	cj	PROPN
ftr-498	436	18	.	.	PUNCT
ftr-498	436	19	)	)	PUNCT
ftr-498	436	20	.	.	PUNCT
ftr-498	437	1	74	74	NUM
ftr-498	437	2	.	.	X
ftr-498	437	3	479	479	NUM
ftr-498	438	1	u.s	u.s	PROPN
ftr-498	438	2	.	.	PROPN
ftr-498	438	3	314	314	NUM
ftr-498	438	4	,	,	PUNCT
ftr-498	438	5	328	328	NUM
ftr-498	438	6	(	(	PUNCT
ftr-498	438	7	1987	1987	NUM
ftr-498	438	8	)	)	PUNCT
ftr-498	438	9	.	.	PUNCT
ftr-498	439	1	75	75	NUM
ftr-498	439	2	.	.	PUNCT
ftr-498	440	1	american	american	ADJ
ftr-498	440	2	trucking	trucking	PROPN
ftr-498	440	3	ass'ns	ass'ns	PROPN
ftr-498	440	4	v.	v.	PROPN
ftr-498	440	5	smith	smith	PROPN
ftr-498	440	6	,	,	PUNCT
ftr-498	440	7	496	496	NUM
ftr-498	440	8	u.s	u.s	PROPN
ftr-498	440	9	.	.	PROPN
ftr-498	440	10	167	167	NUM
ftr-498	440	11	,	,	PUNCT
ftr-498	440	12	220	220	NUM
ftr-498	440	13	(	(	PUNCT
ftr-498	440	14	1990	1990	NUM
ftr-498	440	15	)	)	PUNCT
ftr-498	440	16	(	(	PUNCT
ftr-498	440	17	stevens	stevens	PROPN
ftr-498	440	18	,	,	PUNCT
ftr-498	440	19	j.	j.	PROPN
ftr-498	440	20	,	,	PUNCT
ftr-498	440	21	dissenting	dissent	VERB
ftr-498	440	22	)	)	PUNCT
ftr-498	440	23	.	.	PUNCT
ftr-498	441	1	for	for	ADP
ftr-498	441	2	criticism	criticism	NOUN
ftr-498	441	3	of	of	ADP
ftr-498	441	4	justice	justice	PROPN
ftr-498	441	5	stevens	stevens	PROPN
ftr-498	441	6	's	's	PART
ftr-498	441	7	characterization	characterization	NOUN
ftr-498	441	8	of	of	ADP
ftr-498	441	9	chevron	chevron	PROPN
ftr-498	441	10	oil	oil	NOUN
ftr-498	441	11	's	's	PART
ftr-498	441	12	threc	threc	NOUN
ftr-498	441	13	-	-	PUNCT
ftr-498	441	14	part	part	NOUN
ftr-498	441	15	test	test	NOUN
ftr-498	441	16	as	as	ADP
ftr-498	441	17	remedial	remedial	ADJ
ftr-498	441	18	,	,	PUNCT
ftr-498	441	19	see	see	VERB
ftr-498	441	20	david	david	PROPN
ftr-498	441	21	f.	f.	PROPN
ftr-498	441	22	shores	shores	PROPN
ftr-498	441	23	,	,	PUNCT
ftr-498	441	24	recovery	recovery	NOUN
ftr-498	441	25	of	of	ADP
ftr-498	441	26	unconstitutional	unconstitutional	ADJ
ftr-498	441	27	taxes	taxis	NOUN
ftr-498	441	28	:	:	PUNCT
ftr-498	441	29	a	a	DET
ftr-498	441	30	new	new	ADJ
ftr-498	441	31	approach	approach	NOUN
ftr-498	441	32	,	,	PUNCT
ftr-498	441	33	12	12	NUM
ftr-498	441	34	va	va	NOUN
ftr-498	441	35	.	.	PUNCT
ftr-498	441	36	tax	tax	PROPN
ftr-498	441	37	rev	rev	PROPN
ftr-498	441	38	.	.	PROPN
ftr-498	441	39	167	167	NUM
ftr-498	441	40	,	,	PUNCT
ftr-498	441	41	192	192	NUM
ftr-498	441	42	-	-	SYM
ftr-498	441	43	94	94	NUM
ftr-498	441	44	(	(	PUNCT
ftr-498	441	45	1992	1992	NUM
ftr-498	441	46	)	)	PUNCT
ftr-498	441	47	.	.	PUNCT
ftr-498	442	1	76	76	NUM
ftr-498	442	2	.	.	PUNCT
ftr-498	443	1	see	see	VERB
ftr-498	443	2	american	american	PROPN
ftr-498	443	3	trucking	trucking	PROPN
ftr-498	443	4	,	,	PUNCT
ftr-498	443	5	496	496	NUM
ftr-498	443	6	u.s	u.s	PROPN
ftr-498	443	7	.	.	PROPN
ftr-498	443	8	at	at	ADP
ftr-498	443	9	220	220	NUM
ftr-498	443	10	-	-	SYM
ftr-498	443	11	24	24	NUM
ftr-498	443	12	(	(	PUNCT
ftr-498	443	13	stevens	stevens	PROPN
ftr-498	443	14	.	.	PROPN
ftr-498	443	15	j.	j.	PROPN
ftr-498	443	16	,	,	PUNCT
ftr-498	443	17	dissenting	dissent	VERB
ftr-498	443	18	)	)	PUNCT
ftr-498	443	19	.	.	PUNCT
ftr-498	444	1	justice	justice	PROPN
ftr-498	444	2	stevens	stevens	PROPN
ftr-498	444	3	,	,	PUNCT
ftr-498	444	4	in	in	ADP
ftr-498	444	5	an	an	DET
ftr-498	444	6	opinion	opinion	NOUN
ftr-498	444	7	joined	join	VERB
ftr-498	444	8	by	by	ADP
ftr-498	444	9	justice	justice	NOUN
ftr-498	444	10	blackmun	blackmun	PROPN
ftr-498	444	11	,	,	PUNCT
ftr-498	444	12	seemed	seem	VERB
ftr-498	444	13	to	to	PART
ftr-498	444	14	indicate	indicate	VERB
ftr-498	444	15	that	that	DET
ftr-498	444	16	relief	relief	NOUN
ftr-498	444	17	in	in	ADP
ftr-498	444	18	tax	tax	NOUN
ftr-498	444	19	cases	case	NOUN
ftr-498	444	20	should	should	AUX
ftr-498	444	21	be	be	AUX
ftr-498	444	22	governed	govern	VERB
ftr-498	444	23	by	by	ADP
ftr-498	444	24	mckesson	mckesson	PROPN
ftr-498	444	25	's	's	PART
ftr-498	444	26	more	more	ADV
ftr-498	444	27	restrictive	restrictive	ADJ
ftr-498	444	28	remedial	remedial	ADJ
ftr-498	444	29	scheme	scheme	NOUN
ftr-498	444	30	,	,	PUNCT
ftr-498	444	31	without	without	ADP
ftr-498	444	32	any	any	DET
ftr-498	444	33	weight	weight	NOUN
ftr-498	444	34	being	be	AUX
ftr-498	444	35	given	give	VERB
ftr-498	444	36	to	to	PART
ftr-498	444	37	equitable	equitable	VERB
ftr-498	444	38	discretion	discretion	NOUN
ftr-498	444	39	by	by	ADP
ftr-498	444	40	state	state	NOUN
ftr-498	444	41	courts	court	NOUN
ftr-498	444	42	on	on	ADP
ftr-498	444	43	remand	remand	NOUN
ftr-498	444	44	.	.	PUNCT
ftr-498	445	1	see	see	VERB
ftr-498	445	2	i	i	PRON
ftr-498	445	3	d.	d.	PROPN
ftr-498	445	4	at	at	ADP
ftr-498	445	5	225	225	NUM
ftr-498	445	6	(	(	PUNCT
ftr-498	445	7	stevens	stevens	PROPN
ftr-498	445	8	,	,	PUNCT
ftr-498	445	9	j.	j.	PROPN
ftr-498	445	10	,	,	PUNCT
ftr-498	445	11	dissenting	dissent	VERB
ftr-498	445	12	)	)	PUNCT
ftr-498	445	13	(	(	PUNCT
ftr-498	445	14	asserting	assert	VERB
ftr-498	445	15	in	in	ADP
ftr-498	445	16	american	american	PROPN
ftr-498	445	17	trucking	trucking	NOUN
ftr-498	445	18	that	that	DET
ftr-498	445	19	scheiner	scheiner	NOUN
ftr-498	445	20	should	should	AUX
ftr-498	445	21	be	be	AUX
ftr-498	445	22	applied	apply	VERB
ftr-498	445	23	retroactively	retroactively	ADV
ftr-498	445	24	and	and	CCONJ
ftr-498	445	25	that	that	DET
ftr-498	445	26	relief	relief	NOUN
ftr-498	445	27	should	should	AUX
ftr-498	445	28	be	be	AUX
ftr-498	445	29	gauged	gauge	VERB
ftr-498	445	30	in	in	ADP
ftr-498	445	31	light	light	NOUN
ftr-498	445	32	of	of	ADP
ftr-498	445	33	mckesson	mckesson	NOUN
ftr-498	445	34	)	)	PUNCT
ftr-498	445	35	.	.	PUNCT
ftr-498	446	1	for	for	ADP
ftr-498	446	2	further	further	ADJ
ftr-498	446	3	discussion	discussion	NOUN
ftr-498	446	4	of	of	ADP
ftr-498	446	5	the	the	DET
ftr-498	446	6	place	place	NOUN
ftr-498	446	7	of	of	ADP
ftr-498	446	8	equitable	equitable	ADJ
ftr-498	446	9	discretion	discretion	NOUN
ftr-498	446	10	in	in	ADP
ftr-498	446	11	fixing	fix	VERB
ftr-498	446	12	remedies	remedy	NOUN
ftr-498	446	13	under	under	ADP
ftr-498	446	14	mckesson	mckesson	NOUN
ftr-498	446	15	,	,	PUNCT
ftr-498	446	16	see	see	VERB
ftr-498	446	17	infra	infra	NOUN
ftr-498	446	18	part	part	NOUN
ftr-498	446	19	v.b	v.b	PROPN
ftr-498	446	20	.	.	PROPN
ftr-498	446	21	justice	justice	PROPN
ftr-498	446	22	blackmun	blackmun	PROPN
ftr-498	446	23	's	's	PART
ftr-498	446	24	failure	failure	NOUN
ftr-498	446	25	to	to	PART
ftr-498	446	26	engage	engage	VERB
ftr-498	446	27	in	in	ADP
ftr-498	446	28	a	a	DET
ftr-498	446	29	chevron	chevron	NOUN
ftr-498	446	30	oil	oil	NOUN
ftr-498	446	31	analysis	analysis	NOUN
ftr-498	446	32	in	in	ADP
ftr-498	446	33	his	his	PRON
ftr-498	446	34	opinion	opinion	NOUN
ftr-498	446	35	for	for	ADP
ftr-498	446	36	the	the	DET
ftr-498	446	37	court	court	NOUN
ftr-498	446	38	in	in	ADP
ftr-498	446	39	lampf	lampf	NOUN
ftr-498	446	40	perhaps	perhaps	ADV
ftr-498	446	41	reflects	reflect	VERB
ftr-498	446	42	a	a	DET
ftr-498	446	43	change	change	NOUN
ftr-498	446	44	of	of	ADP
ftr-498	446	45	heart	heart	NOUN
ftr-498	446	46	about	about	ADP
ftr-498	446	47	the	the	DET
ftr-498	446	48	discretion	discretion	NOUN
ftr-498	446	49	that	that	PRON
ftr-498	446	50	federal	federal	ADJ
ftr-498	446	51	courts	court	NOUN
ftr-498	446	52	have	have	VERB
ftr-498	446	53	in	in	ADP
ftr-498	446	54	fixing	fix	VERB
ftr-498	446	55	the	the	DET
ftr-498	446	56	retroactive	retroactive	ADJ
ftr-498	446	57	impact	impact	NOUN
ftr-498	446	58	of	of	ADP
ftr-498	446	59	statute	statute	NOUN
ftr-498	446	60	-	-	PUNCT
ftr-498	446	61	of	of	ADP
ftr-498	446	62	-	-	PUNCT
ftr-498	446	63	limitations	limitation	NOUN
ftr-498	446	64	decisions	decision	NOUN
ftr-498	446	65	,	,	PUNCT
ftr-498	446	66	although	although	SCONJ
ftr-498	446	67	it	it	PRON
ftr-498	446	68	is	be	AUX
ftr-498	446	69	risky	risky	ADJ
ftr-498	446	70	to	to	PART
ftr-498	446	71	infer	infer	VERB
ftr-498	446	72	anything	anything	PRON
ftr-498	446	73	from	from	ADP
ftr-498	446	74	silence	silence	NOUN
ftr-498	446	75	.	.	PUNCT
ftr-498	447	1	see	see	VERB
ftr-498	447	2	lampf	lampf	NOUN
ftr-498	447	3	,	,	PUNCT
ftr-498	447	4	pleva	pleva	NOUN
ftr-498	447	5	,	,	PUNCT
ftr-498	447	6	lipkind	lipkind	ADJ
ftr-498	447	7	,	,	PUNCT
ftr-498	447	8	prupis	prupis	ADJ
ftr-498	447	9	&	&	CCONJ
ftr-498	447	10	petigrow	petigrow	VERB
ftr-498	447	11	v.	v.	ADP
ftr-498	447	12	gilbertson	gilbertson	NOUN
ftr-498	447	13	,	,	PUNCT
ftr-498	447	14	ill	ill	ADJ
ftr-498	447	15	s.	s.	PROPN
ftr-498	447	16	ct	ct	PROPN
ftr-498	447	17	.	.	PROPN
ftr-498	447	18	2773	2773	NUM
ftr-498	447	19	.	.	PUNCT
ftr-498	448	1	2782	2782	NUM
ftr-498	448	2	(	(	PUNCT
ftr-498	448	3	1991	1991	NUM
ftr-498	448	4	)	)	PUNCT
ftr-498	448	5	.	.	PUNCT
ftr-498	449	1	77	77	NUM
ftr-498	449	2	.	.	PUNCT
ftr-498	450	1	beam	beam	PROPN
ftr-498	450	2	,	,	PUNCT
ftr-498	450	3	i11	i11	ADJ
ftr-498	450	4	s.	s.	PROPN
ftr-498	450	5	ct	ct	PROPN
ftr-498	450	6	.	.	PUNCT
ftr-498	451	1	at	at	ADP
ftr-498	451	2	2448	2448	NUM
ftr-498	451	3	(	(	PUNCT
ftr-498	451	4	opinion	opinion	NOUN
ftr-498	451	5	of	of	ADP
ftr-498	451	6	souter	souter	PROPN
ftr-498	451	7	,	,	PUNCT
ftr-498	451	8	j.	j.	PROPN
ftr-498	451	9	)	)	PUNCT
ftr-498	451	10	.	.	PUNCT
ftr-498	452	1	78	78	NUM
ftr-498	452	2	.	.	PUNCT
ftr-498	453	1	see	see	VERB
ftr-498	453	2	i	i	PRON
ftr-498	453	3	d.	d.	PROPN
ftr-498	453	4	at	at	ADP
ftr-498	453	5	2449	2449	NUM
ftr-498	453	6	(	(	PUNCT
ftr-498	453	7	white	white	PROPN
ftr-498	453	8	,	,	PUNCT
ftr-498	453	9	j.	j.	PROPN
ftr-498	453	10	,	,	PUNCT
ftr-498	453	11	concurring	concur	VERB
ftr-498	453	12	in	in	ADP
ftr-498	453	13	the	the	DET
ftr-498	453	14	judgment	judgment	NOUN
ftr-498	453	15	)	)	PUNCT
ftr-498	453	16	.	.	PUNCT
ftr-498	454	1	the	the	DET
ftr-498	454	2	significance	significance	NOUN
ftr-498	454	3	for	for	ADP
ftr-498	454	4	justice	justice	NOUN
ftr-498	454	5	souter	souter	NOUN
ftr-498	454	6	of	of	ADP
ftr-498	454	7	rejecting	reject	VERB
ftr-498	454	8	pure	pure	ADJ
ftr-498	454	9	prospectivity	prospectivity	NOUN
ftr-498	454	10	,	,	PUNCT
ftr-498	454	11	if	if	SCONJ
ftr-498	454	12	he	he	PRON
ftr-498	454	13	decides	decide	VERB
ftr-498	454	14	that	that	SCONJ
ftr-498	454	15	it	it	PRON
ftr-498	454	16	should	should	AUX
ftr-498	454	17	be	be	AUX
ftr-498	454	18	rejected	reject	VERB
ftr-498	454	19	,	,	PUNCT
ftr-498	454	20	is	be	AUX
ftr-498	454	21	unclear	unclear	ADJ
ftr-498	454	22	.	.	PUNCT
ftr-498	455	1	in	in	ADP
ftr-498	455	2	beam	beam	NOUN
ftr-498	455	3	,	,	PUNCT
ftr-498	455	4	for	for	ADP
ftr-498	455	5	example	example	NOUN
ftr-498	455	6	,	,	PUNCT
ftr-498	455	7	he	he	PRON
ftr-498	455	8	stated	state	VERB
ftr-498	455	9	that	that	SCONJ
ftr-498	455	10	even	even	ADV
ftr-498	455	11	when	when	SCONJ
ftr-498	455	12	a	a	DET
ftr-498	455	13	ruling	ruling	NOUN
ftr-498	455	14	does	do	AUX
ftr-498	455	15	apply	apply	VERB
ftr-498	455	16	retroactively	retroactively	ADV
ftr-498	455	17	,	,	PUNCT
ftr-498	455	18	that	that	SCONJ
ftr-498	455	19	still	still	ADV
ftr-498	455	20	"	"	PUNCT
ftr-498	455	21	permits	permit	VERB
ftr-498	455	22	litigants	litigant	NOUN
ftr-498	455	23	to	to	PART
ftr-498	455	24	assert	assert	VERB
ftr-498	455	25	,	,	PUNCT
ftr-498	455	26	and	and	CCONJ
ftr-498	455	27	the	the	DET
ftr-498	455	28	courts	court	NOUN
ftr-498	455	29	to	to	PART
ftr-498	455	30	consider	consider	VERB
ftr-498	455	31	,	,	PUNCT
ftr-498	455	32	the	the	DET
ftr-498	455	33	equitable	equitable	ADJ
ftr-498	455	34	and	and	CCONJ
ftr-498	455	35	reliance	reliance	NOUN
ftr-498	455	36	interests	interest	NOUN
ftr-498	455	37	of	of	ADP
ftr-498	455	38	parties	party	NOUN
ftr-498	455	39	absent	absent	ADJ
ftr-498	455	40	but	but	CCONJ
ftr-498	455	41	similarly	similarly	ADV
ftr-498	455	42	situated	situate	VERB
ftr-498	455	43	.	.	PUNCT
ftr-498	456	1	conversely	conversely	ADV
ftr-498	456	2	,	,	PUNCT
ftr-498	456	3	nothing	nothing	PRON
ftr-498	456	4	we	we	PRON
ftr-498	456	5	say	say	VERB
ftr-498	456	6	here	here	ADV
ftr-498	456	7	precludes	preclude	VERB
ftr-498	456	8	consideration	consideration	NOUN
ftr-498	456	9	of	of	ADP
ftr-498	456	10	individual	individual	ADJ
ftr-498	456	11	equities	equity	NOUN
ftr-498	456	12	when	when	SCONJ
ftr-498	456	13	deciding	decide	VERB
ftr-498	456	14	remedial	remedial	ADJ
ftr-498	456	15	issues	issue	NOUN
ftr-498	456	16	in	in	ADP
ftr-498	456	17	particular	particular	ADJ
ftr-498	456	18	cases	case	NOUN
ftr-498	456	19	.	.	PUNCT
ftr-498	456	20	"	"	PUNCT
ftr-498	457	1	i	i	PRON
ftr-498	457	2	d.	d.	PROPN
ftr-498	457	3	at	at	ADP
ftr-498	457	4	2448	2448	NUM
ftr-498	457	5	(	(	PUNCT
ftr-498	457	6	opinion	opinion	NOUN
ftr-498	457	7	of	of	ADP
ftr-498	457	8	souter	souter	PROPN
ftr-498	457	9	,	,	PUNCT
ftr-498	457	10	j.	j.	PROPN
ftr-498	457	11	)	)	PUNCT
ftr-498	457	12	.	.	PUNCT
ftr-498	458	1	whether	whether	SCONJ
ftr-498	458	2	justice	justice	PROPN
ftr-498	458	3	souter	souter	PROPN
ftr-498	458	4	would	would	AUX
ftr-498	458	5	say	say	VERB
ftr-498	458	6	that	that	SCONJ
ftr-498	458	7	this	this	DET
ftr-498	458	8	general	general	ADJ
ftr-498	458	9	rule	rule	NOUN
ftr-498	458	10	must	must	AUX
ftr-498	458	11	give	give	VERB
ftr-498	458	12	way	way	NOUN
ftr-498	458	13	to	to	ADP
ftr-498	458	14	the	the	DET
ftr-498	458	15	stricter	strict	ADJ
ftr-498	458	16	remedial	remedial	ADJ
ftr-498	458	17	requirements	requirement	NOUN
ftr-498	458	18	that	that	SCONJ
ftr-498	458	19	mckesson	mckesson	PROPN
ftr-498	458	20	seems	seem	VERB
ftr-498	458	21	to	to	PART
ftr-498	458	22	impose	impose	VERB
ftr-498	458	23	in	in	ADP
ftr-498	458	24	all	all	DET
ftr-498	458	25	cases	case	NOUN
ftr-498	458	26	of	of	ADP
ftr-498	458	27	discriminatory	discriminatory	ADJ
ftr-498	458	28	state	state	NOUN
ftr-498	458	29	taxation	taxation	NOUN
ftr-498	458	30	is	be	AUX
ftr-498	458	31	a	a	DET
ftr-498	458	32	distinct	distinct	ADJ
ftr-498	458	33	,	,	PUNCT
ftr-498	458	34	and	and	CCONJ
ftr-498	458	35	unanswered	unanswered	ADJ
ftr-498	458	36	,	,	PUNCT
ftr-498	458	37	question	question	NOUN
ftr-498	458	38	.	.	PUNCT
ftr-498	459	1	for	for	ADP
ftr-498	459	2	a	a	DET
ftr-498	459	3	discussion	discussion	NOUN
ftr-498	459	4	of	of	ADP
ftr-498	459	5	justice	justice	PROPN
ftr-498	459	6	souter	souter	PROPN
ftr-498	459	7	's	's	PART
ftr-498	459	8	views	view	NOUN
ftr-498	459	9	,	,	PUNCT
ftr-498	459	10	see	see	VERB
ftr-498	459	11	infra	infra	NOUN
ftr-498	459	12	text	text	NOUN
ftr-498	459	13	accompanying	accompany	VERB
ftr-498	459	14	notes	note	NOUN
ftr-498	459	15	141	141	NUM
ftr-498	459	16	-	-	SYM
ftr-498	459	17	56	56	NUM
ftr-498	459	18	.	.	NOUN
ftr-498	459	19	19931	19931	NUM
ftr-498	459	20	florida	florida	PROPN
ftr-498	459	21	tax	tax	PROPN
ftr-498	459	22	review	review	NOUN
ftr-498	459	23	opinion	opinion	NOUN
ftr-498	459	24	for	for	ADP
ftr-498	459	25	the	the	DET
ftr-498	459	26	court	court	NOUN
ftr-498	459	27	in	in	ADP
ftr-498	459	28	harper	harper	NOUN
ftr-498	459	29	,	,	PUNCT
ftr-498	459	30	went	go	VERB
ftr-498	459	31	out	out	ADP
ftr-498	459	32	of	of	ADP
ftr-498	459	33	his	his	PRON
ftr-498	459	34	way	way	NOUN
ftr-498	459	35	to	to	PART
ftr-498	459	36	avoid	avoid	VERB
ftr-498	459	37	taking	take	VERB
ftr-498	459	38	sides	side	NOUN
ftr-498	459	39	in	in	ADP
ftr-498	459	40	the	the	DET
ftr-498	459	41	debate	debate	NOUN
ftr-498	459	42	,	,	PUNCT
ftr-498	459	43	79	79	NUM
ftr-498	459	44	although	although	SCONJ
ftr-498	459	45	his	his	PRON
ftr-498	459	46	references	reference	NOUN
ftr-498	459	47	to	to	ADP
ftr-498	459	48	griffith	griffith	PROPN
ftr-498	459	49	might	might	AUX
ftr-498	459	50	betray	betray	VERB
ftr-498	459	51	a	a	DET
ftr-498	459	52	leaning	lean	VERB
ftr-498	459	53	towards	towards	ADP
ftr-498	459	54	automatic	automatic	ADJ
ftr-498	459	55	retroactivity	retroactivity	NOUN
ftr-498	459	56	.	.	PUNCT
ftr-498	459	57	8	8	NUM
ftr-498	460	1	likewise	likewise	ADV
ftr-498	460	2	,	,	PUNCT
ftr-498	460	3	the	the	DET
ftr-498	460	4	views	view	NOUN
ftr-498	460	5	of	of	ADP
ftr-498	460	6	justice	justice	NOUN
ftr-498	460	7	ginsburg	ginsburg	PROPN
ftr-498	460	8	are	be	AUX
ftr-498	460	9	a	a	DET
ftr-498	460	10	mystery	mystery	NOUN
ftr-498	460	11	,	,	PUNCT
ftr-498	460	12	as	as	SCONJ
ftr-498	460	13	are	be	AUX
ftr-498	460	14	those	those	PRON
ftr-498	460	15	of	of	ADP
ftr-498	460	16	whoever	whoever	PRON
ftr-498	460	17	else	else	ADV
ftr-498	460	18	joins	join	VERB
ftr-498	460	19	the	the	DET
ftr-498	460	20	court	court	NOUN
ftr-498	460	21	before	before	SCONJ
ftr-498	460	22	it	it	PRON
ftr-498	460	23	returns	return	VERB
ftr-498	460	24	to	to	ADP
ftr-498	460	25	this	this	DET
ftr-498	460	26	controverted	controvert	VERB
ftr-498	460	27	issue	issue	NOUN
ftr-498	460	28	.	.	PUNCT
ftr-498	461	1	the	the	DET
ftr-498	461	2	longevity	longevity	NOUN
ftr-498	461	3	of	of	ADP
ftr-498	461	4	chevron	chevron	NOUN
ftr-498	461	5	oil	oil	NOUN
ftr-498	461	6	as	as	ADP
ftr-498	461	7	the	the	DET
ftr-498	461	8	decisive	decisive	ADJ
ftr-498	461	9	test	test	NOUN
ftr-498	461	10	for	for	ADP
ftr-498	461	11	retroactivity	retroactivity	NOUN
ftr-498	461	12	,	,	PUNCT
ftr-498	461	13	as	as	ADV
ftr-498	461	14	well	well	ADV
ftr-498	461	15	as	as	ADP
ftr-498	461	16	the	the	DET
ftr-498	461	17	implications	implication	NOUN
ftr-498	461	18	of	of	ADP
ftr-498	461	19	its	its	PRON
ftr-498	461	20	demise	demise	NOUN
ftr-498	461	21	,	,	PUNCT
ftr-498	461	22	are	be	AUX
ftr-498	461	23	therefore	therefore	ADV
ftr-498	461	24	uncertain	uncertain	ADJ
ftr-498	461	25	.	.	PUNCT
ftr-498	462	1	there	there	PRON
ftr-498	462	2	is	be	VERB
ftr-498	462	3	something	something	PRON
ftr-498	462	4	to	to	PART
ftr-498	462	5	be	be	AUX
ftr-498	462	6	said	say	VERB
ftr-498	462	7	for	for	ADP
ftr-498	462	8	adopting	adopt	VERB
ftr-498	462	9	a	a	DET
ftr-498	462	10	rule	rule	NOUN
ftr-498	462	11	of	of	ADP
ftr-498	462	12	automatic	automatic	ADJ
ftr-498	462	13	retroactivity	retroactivity	NOUN
ftr-498	462	14	,	,	PUNCT
ftr-498	462	15	at	at	ADP
ftr-498	462	16	least	least	ADJ
ftr-498	462	17	if	if	SCONJ
ftr-498	462	18	flexibility	flexibility	NOUN
ftr-498	462	19	is	be	AUX
ftr-498	462	20	built	build	VERB
ftr-498	462	21	into	into	ADP
ftr-498	462	22	the	the	DET
ftr-498	462	23	doctrine	doctrine	NOUN
ftr-498	462	24	of	of	ADP
ftr-498	462	25	constitutional	constitutional	ADJ
ftr-498	462	26	remedies	remedy	NOUN
ftr-498	462	27	under	under	ADP
ftr-498	462	28	the	the	DET
ftr-498	462	29	due	due	ADJ
ftr-498	462	30	process	process	NOUN
ftr-498	462	31	clause	clause	NOUN
ftr-498	462	32	.	.	PUNCT
ftr-498	463	1	but	but	CCONJ
ftr-498	463	2	there	there	PRON
ftr-498	463	3	is	be	VERB
ftr-498	463	4	less	less	ADJ
ftr-498	463	5	than	than	SCONJ
ftr-498	463	6	some	some	PRON
ftr-498	463	7	have	have	AUX
ftr-498	463	8	claimed	claim	VERB
ftr-498	463	9	.	.	PUNCT
ftr-498	464	1	justice	justice	PROPN
ftr-498	464	2	stevens	stevens	PROPN
ftr-498	464	3	argued	argue	VERB
ftr-498	464	4	in	in	ADP
ftr-498	464	5	american	american	PROPN
ftr-498	464	6	trucking	trucking	PROPN
ftr-498	464	7	,	,	PUNCT
ftr-498	464	8	for	for	ADP
ftr-498	464	9	example	example	NOUN
ftr-498	464	10	,	,	PUNCT
ftr-498	464	11	that	that	SCONJ
ftr-498	464	12	if	if	SCONJ
ftr-498	464	13	a	a	DET
ftr-498	464	14	state	state	NOUN
ftr-498	464	15	tax	tax	NOUN
ftr-498	464	16	was	be	AUX
ftr-498	464	17	unconstitutional	unconstitutional	ADJ
ftr-498	464	18	under	under	ADP
ftr-498	464	19	case	case	NOUN
ftr-498	464	20	law	law	NOUN
ftr-498	464	21	that	that	PRON
ftr-498	464	22	preceded	precede	VERB
ftr-498	464	23	a	a	DET
ftr-498	464	24	novel	novel	ADJ
ftr-498	464	25	supreme	supreme	ADJ
ftr-498	464	26	court	court	NOUN
ftr-498	464	27	decision	decision	NOUN
ftr-498	464	28	permitting	permit	VERB
ftr-498	464	29	taxes	taxis	NOUN
ftr-498	464	30	of	of	ADP
ftr-498	464	31	that	that	DET
ftr-498	464	32	kind	kind	NOUN
ftr-498	464	33	,	,	PUNCT
ftr-498	464	34	and	and	CCONJ
ftr-498	464	35	if	if	SCONJ
ftr-498	464	36	taxpayers	taxpayer	NOUN
ftr-498	464	37	filed	file	VERB
ftr-498	464	38	a	a	DET
ftr-498	464	39	timely	timely	ADJ
ftr-498	464	40	challenge	challenge	NOUN
ftr-498	464	41	to	to	ADP
ftr-498	464	42	the	the	DET
ftr-498	464	43	tax	tax	NOUN
ftr-498	464	44	,	,	PUNCT
ftr-498	464	45	then	then	ADV
ftr-498	464	46	applying	apply	VERB
ftr-498	464	47	chevron	chevron	NOUN
ftr-498	464	48	oil	oil	NOUN
ftr-498	464	49	as	as	SCONJ
ftr-498	464	50	the	the	DET
ftr-498	464	51	american	american	PROPN
ftr-498	464	52	trucking	trucking	NOUN
ftr-498	464	53	plurality	plurality	NOUN
ftr-498	464	54	favored	favor	VERB
ftr-498	464	55	-	-	PUNCT
ftr-498	464	56	as	as	ADP
ftr-498	464	57	a	a	DET
ftr-498	464	58	choice	choice	NOUN
ftr-498	464	59	-	-	PUNCT
ftr-498	464	60	of	of	ADP
ftr-498	464	61	-	-	PUNCT
ftr-498	464	62	law	law	NOUN
ftr-498	464	63	rule	rule	NOUN
ftr-498	464	64	-	-	PUNCT
ftr-498	464	65	would	would	AUX
ftr-498	464	66	apparently	apparently	ADV
ftr-498	464	67	decree	decree	VERB
ftr-498	464	68	that	that	SCONJ
ftr-498	464	69	the	the	DET
ftr-498	464	70	novel	novel	ADJ
ftr-498	464	71	decision	decision	NOUN
ftr-498	464	72	not	not	PART
ftr-498	464	73	be	be	AUX
ftr-498	464	74	given	give	VERB
ftr-498	464	75	retroactive	retroactive	ADJ
ftr-498	464	76	effect.8	effect.8	NOUN
ftr-498	464	77	'	'	PUNCT
ftr-498	464	78	thus	thus	ADV
ftr-498	464	79	,	,	PUNCT
ftr-498	464	80	he	he	PRON
ftr-498	464	81	said	say	VERB
ftr-498	464	82	,	,	PUNCT
ftr-498	464	83	a	a	DET
ftr-498	464	84	court	court	NOUN
ftr-498	464	85	would	would	AUX
ftr-498	464	86	have	have	VERB
ftr-498	464	87	no	no	DET
ftr-498	464	88	choice	choice	NOUN
ftr-498	464	89	but	but	SCONJ
ftr-498	464	90	to	to	PART
ftr-498	464	91	force	force	VERB
ftr-498	464	92	the	the	DET
ftr-498	464	93	state	state	NOUN
ftr-498	464	94	to	to	PART
ftr-498	464	95	correct	correct	VERB
ftr-498	464	96	,	,	PUNCT
ftr-498	464	97	through	through	ADP
ftr-498	464	98	refunds	refund	NOUN
ftr-498	464	99	or	or	CCONJ
ftr-498	464	100	otherwise	otherwise	ADV
ftr-498	464	101	,	,	PUNCT
ftr-498	464	102	what	what	PRON
ftr-498	464	103	in	in	ADP
ftr-498	464	104	a	a	DET
ftr-498	464	105	more	more	ADV
ftr-498	464	106	benighted	benighted	ADJ
ftr-498	464	107	day	day	NOUN
ftr-498	464	108	were	be	AUX
ftr-498	464	109	deemed	deem	VERB
ftr-498	464	110	misdeeds	misdeed	NOUN
ftr-498	464	111	,	,	PUNCT
ftr-498	464	112	even	even	ADV
ftr-498	464	113	though	though	SCONJ
ftr-498	464	114	the	the	DET
ftr-498	464	115	supreme	supreme	PROPN
ftr-498	464	116	court	court	PROPN
ftr-498	464	117	had	have	AUX
ftr-498	464	118	since	since	SCONJ
ftr-498	464	119	pronounced	pronounce	VERB
ftr-498	464	120	the	the	DET
ftr-498	464	121	tax	tax	NOUN
ftr-498	464	122	constitutional.82	constitutional.82	NOUN
ftr-498	464	123	it	it	PRON
ftr-498	464	124	would	would	AUX
ftr-498	464	125	,	,	PUNCT
ftr-498	464	126	however	however	ADV
ftr-498	464	127	,	,	PUNCT
ftr-498	464	128	be	be	AUX
ftr-498	464	129	odd	odd	ADJ
ftr-498	464	130	,	,	PUNCT
ftr-498	464	131	indeed	indeed	ADV
ftr-498	464	132	perverse	perverse	ADJ
ftr-498	464	133	,	,	PUNCT
ftr-498	464	134	to	to	PART
ftr-498	464	135	hold	hold	VERB
ftr-498	464	136	a	a	DET
ftr-498	464	137	state	state	NOUN
ftr-498	464	138	liable	liable	ADJ
ftr-498	464	139	for	for	ADP
ftr-498	464	140	anticipating	anticipate	VERB
ftr-498	464	141	improvements	improvement	NOUN
ftr-498	464	142	in	in	ADP
ftr-498	464	143	the	the	DET
ftr-498	464	144	court	court	NOUN
ftr-498	464	145	's	's	PART
ftr-498	464	146	constitutional	constitutional	ADJ
ftr-498	464	147	understanding	understanding	NOUN
ftr-498	464	148	,	,	PUNCT
ftr-498	464	149	and	and	CCONJ
ftr-498	464	150	to	to	PART
ftr-498	464	151	make	make	VERB
ftr-498	464	152	it	it	PRON
ftr-498	464	153	pay	pay	VERB
ftr-498	464	154	for	for	ADP
ftr-498	464	155	actions	action	NOUN
ftr-498	464	156	that	that	PRON
ftr-498	464	157	the	the	DET
ftr-498	464	158	constitution	constitution	NOUN
ftr-498	464	159	in	in	ADP
ftr-498	464	160	fact	fact	NOUN
ftr-498	464	161	permits	permit	VERB
ftr-498	464	162	.	.	PUNCT
ftr-498	465	1	a	a	DET
ftr-498	465	2	rule	rule	NOUN
ftr-498	465	3	of	of	ADP
ftr-498	465	4	automatic	automatic	ADJ
ftr-498	465	5	retroactive	retroactive	ADJ
ftr-498	465	6	application	application	NOUN
ftr-498	465	7	,	,	PUNCT
ftr-498	465	8	by	by	ADP
ftr-498	465	9	contrast	contrast	NOUN
ftr-498	465	10	,	,	PUNCT
ftr-498	465	11	would	would	AUX
ftr-498	465	12	not	not	PART
ftr-498	465	13	offend	offend	VERB
ftr-498	465	14	intuition	intuition	NOUN
ftr-498	465	15	in	in	ADP
ftr-498	465	16	this	this	DET
ftr-498	465	17	way	way	NOUN
ftr-498	465	18	.	.	PUNCT
ftr-498	466	1	i	i	PRON
ftr-498	466	2	wonder	wonder	VERB
ftr-498	466	3	whether	whether	SCONJ
ftr-498	466	4	justice	justice	PROPN
ftr-498	466	5	o'connor	o'connor	PROPN
ftr-498	466	6	and	and	CCONJ
ftr-498	466	7	the	the	DET
ftr-498	466	8	other	other	ADJ
ftr-498	466	9	members	member	NOUN
ftr-498	466	10	of	of	ADP
ftr-498	466	11	the	the	DET
ftr-498	466	12	american	american	PROPN
ftr-498	466	13	trucking	trucking	NOUN
ftr-498	466	14	plurality	plurality	NOUN
ftr-498	466	15	would	would	AUX
ftr-498	466	16	,	,	PUNCT
ftr-498	466	17	or	or	CCONJ
ftr-498	466	18	ought	ought	AUX
ftr-498	466	19	to	to	PART
ftr-498	466	20	,	,	PUNCT
ftr-498	466	21	be	be	AUX
ftr-498	466	22	discomfited	discomfit	VERB
ftr-498	466	23	by	by	ADP
ftr-498	466	24	justice	justice	PROPN
ftr-498	466	25	stevens	stevens	PROPN
ftr-498	466	26	's	's	PART
ftr-498	466	27	argument	argument	NOUN
ftr-498	466	28	.	.	PUNCT
ftr-498	467	1	most	most	ADV
ftr-498	467	2	likely	likely	ADV
ftr-498	467	3	,	,	PUNCT
ftr-498	467	4	they	they	PRON
ftr-498	467	5	would	would	AUX
ftr-498	467	6	conclude	conclude	VERB
ftr-498	467	7	that	that	DET
ftr-498	467	8	,	,	PUNCT
ftr-498	467	9	in	in	ADP
ftr-498	467	10	the	the	DET
ftr-498	467	11	circumstances	circumstance	NOUN
ftr-498	467	12	described	describe	VERB
ftr-498	467	13	,	,	PUNCT
ftr-498	467	14	the	the	DET
ftr-498	467	15	new	new	ADJ
ftr-498	467	16	rule	rule	NOUN
ftr-498	467	17	's	's	PART
ftr-498	467	18	purposes	purpose	NOUN
ftr-498	467	19	,	,	PUNCT
ftr-498	467	20	together	together	ADV
ftr-498	467	21	with	with	ADP
ftr-498	467	22	equitable	equitable	ADJ
ftr-498	467	23	concerns	concern	NOUN
ftr-498	467	24	,	,	PUNCT
ftr-498	467	25	militate	militate	ADJ
ftr-498	467	26	in	in	ADP
ftr-498	467	27	favor	favor	NOUN
ftr-498	467	28	of	of	ADP
ftr-498	467	29	its	its	PRON
ftr-498	467	30	retroactive	retroactive	ADJ
ftr-498	467	31	application	application	NOUN
ftr-498	467	32	.	.	PUNCT
ftr-498	468	1	thus	thus	ADV
ftr-498	468	2	,	,	PUNCT
ftr-498	468	3	they	they	PRON
ftr-498	468	4	too	too	ADV
ftr-498	468	5	would	would	AUX
ftr-498	468	6	probably	probably	ADV
ftr-498	468	7	excuse	excuse	VERB
ftr-498	468	8	the	the	DET
ftr-498	468	9	state	state	NOUN
ftr-498	468	10	from	from	ADP
ftr-498	468	11	paying	pay	VERB
ftr-498	468	12	refunds	refund	NOUN
ftr-498	468	13	or	or	CCONJ
ftr-498	468	14	providing	provide	VERB
ftr-498	468	15	some	some	DET
ftr-498	468	16	other	other	ADJ
ftr-498	468	17	type	type	NOUN
ftr-498	468	18	of	of	ADP
ftr-498	468	19	redress	redress	NOUN
ftr-498	468	20	.	.	PUNCT
ftr-498	469	1	why	why	SCONJ
ftr-498	469	2	,	,	PUNCT
ftr-498	469	3	they	they	PRON
ftr-498	469	4	might	might	AUX
ftr-498	469	5	ask	ask	VERB
ftr-498	469	6	,	,	PUNCT
ftr-498	469	7	does	do	VERB
ftr-498	469	8	their	their	PRON
ftr-498	469	9	mere	mere	ADJ
ftr-498	469	10	consideration	consideration	NOUN
ftr-498	469	11	of	of	ADP
ftr-498	469	12	the	the	DET
ftr-498	469	13	chevron	chevron	NOUN
ftr-498	469	14	oil	oil	NOUN
ftr-498	469	15	factors	factor	NOUN
ftr-498	469	16	in	in	ADP
ftr-498	469	17	determining	determine	VERB
ftr-498	469	18	whether	whether	SCONJ
ftr-498	469	19	a	a	DET
ftr-498	469	20	rule	rule	NOUN
ftr-498	469	21	applies	apply	VERB
ftr-498	469	22	retroactively	retroactively	ADV
ftr-498	469	23	expose	expose	VERB
ftr-498	469	24	them	they	PRON
ftr-498	469	25	to	to	PART
ftr-498	469	26	ridicule	ridicule	VERB
ftr-498	469	27	?	?	PUNCT
ftr-498	470	1	are	be	AUX
ftr-498	470	2	n't	not	PART
ftr-498	470	3	these	these	PRON
ftr-498	470	4	the	the	DET
ftr-498	470	5	factors	factor	NOUN
ftr-498	470	6	on	on	ADP
ftr-498	470	7	which	which	PRON
ftr-498	470	8	the	the	DET
ftr-498	470	9	determination	determination	NOUN
ftr-498	470	10	of	of	ADP
ftr-498	470	11	retroactivity	retroactivity	NOUN
ftr-498	470	12	ought	ought	AUX
ftr-498	470	13	,	,	PUNCT
ftr-498	470	14	in	in	ADP
ftr-498	470	15	all	all	DET
ftr-498	470	16	cases	case	NOUN
ftr-498	470	17	,	,	PUNCT
ftr-498	470	18	to	to	PART
ftr-498	470	19	turn	turn	VERB
ftr-498	470	20	?	?	PUNCT
ftr-498	471	1	nevertheless	nevertheless	ADV
ftr-498	471	2	,	,	PUNCT
ftr-498	471	3	in	in	ADP
ftr-498	471	4	other	other	ADJ
ftr-498	471	5	respects	respect	NOUN
ftr-498	471	6	the	the	DET
ftr-498	471	7	american	american	PROPN
ftr-498	471	8	trucking	trucking	NOUN
ftr-498	471	9	plurality	plurality	NOUN
ftr-498	471	10	's	's	PART
ftr-498	471	11	approach	approach	NOUN
ftr-498	471	12	is	be	AUX
ftr-498	471	13	more	more	ADV
ftr-498	471	14	difficult	difficult	ADJ
ftr-498	471	15	to	to	PART
ftr-498	471	16	defend	defend	VERB
ftr-498	471	17	.	.	PUNCT
ftr-498	472	1	a	a	DET
ftr-498	472	2	rule	rule	NOUN
ftr-498	472	3	of	of	ADP
ftr-498	472	4	automatic	automatic	ADJ
ftr-498	472	5	retroactivity	retroactivity	NOUN
ftr-498	472	6	in	in	ADP
ftr-498	472	7	civil	civil	ADJ
ftr-498	472	8	cases	case	NOUN
ftr-498	472	9	,	,	PUNCT
ftr-498	472	10	such	such	ADJ
ftr-498	472	11	as	as	ADP
ftr-498	472	12	justice	justice	PROPN
ftr-498	472	13	stevens	stevens	PROPN
ftr-498	472	14	advocated	advocate	VERB
ftr-498	472	15	,	,	PUNCT
ftr-498	472	16	would	would	AUX
ftr-498	472	17	establish	establish	VERB
ftr-498	472	18	uniformity	uniformity	NOUN
ftr-498	472	19	with	with	ADP
ftr-498	472	20	the	the	DET
ftr-498	472	21	court	court	NOUN
ftr-498	472	22	's	's	PART
ftr-498	472	23	routine	routine	ADJ
ftr-498	472	24	approach	approach	NOUN
ftr-498	472	25	to	to	ADP
ftr-498	472	26	deciding	decide	VERB
ftr-498	472	27	criminal	criminal	ADJ
ftr-498	472	28	cases	case	NOUN
ftr-498	472	29	.	.	PUNCT
ftr-498	473	1	and	and	CCONJ
ftr-498	473	2	uniformity	uniformity	NOUN
ftr-498	473	3	would	would	AUX
ftr-498	473	4	have	have	VERB
ftr-498	473	5	an	an	DET
ftr-498	473	6	appeal	appeal	NOUN
ftr-498	473	7	beyond	beyond	ADP
ftr-498	473	8	whatever	whatever	DET
ftr-498	473	9	aesthetic	aesthetic	ADJ
ftr-498	473	10	advantage	advantage	NOUN
ftr-498	473	11	accrues	accrue	VERB
ftr-498	473	12	to	to	PART
ftr-498	473	13	symmetry	symmetry	VERB
ftr-498	473	14	or	or	CCONJ
ftr-498	473	15	79	79	NUM
ftr-498	473	16	.	.	PUNCT
ftr-498	474	1	see	see	VERB
ftr-498	474	2	harper	harper	NOUN
ftr-498	474	3	,	,	PUNCT
ftr-498	474	4	113	113	NUM
ftr-498	474	5	s.	s.	PROPN
ftr-498	474	6	ct	ct	PROPN
ftr-498	474	7	.	.	PUNCT
ftr-498	475	1	at	at	ADP
ftr-498	475	2	2516	2516	NUM
ftr-498	475	3	n.9	n.9	NOUN
ftr-498	475	4	.	.	PUNCT
ftr-498	476	1	80	80	NUM
ftr-498	476	2	.	.	PUNCT
ftr-498	477	1	see	see	VERB
ftr-498	477	2	i	i	PRON
ftr-498	477	3	d.	d.	PROPN
ftr-498	477	4	at	at	ADP
ftr-498	477	5	2516	2516	NUM
ftr-498	477	6	-	-	SYM
ftr-498	477	7	18	18	NUM
ftr-498	477	8	.	.	PUNCT
ftr-498	477	9	81	81	NUM
ftr-498	477	10	.	.	PUNCT
ftr-498	478	1	see	see	VERB
ftr-498	478	2	american	american	PROPN
ftr-498	478	3	trucking	trucking	PROPN
ftr-498	478	4	,	,	PUNCT
ftr-498	478	5	496	496	NUM
ftr-498	478	6	u.s	u.s	PROPN
ftr-498	478	7	.	.	PROPN
ftr-498	478	8	at	at	ADP
ftr-498	478	9	218	218	NUM
ftr-498	478	10	-	-	SYM
ftr-498	478	11	19	19	NUM
ftr-498	478	12	(	(	PUNCT
ftr-498	478	13	stevens	stevens	PROPN
ftr-498	478	14	,	,	PUNCT
ftr-498	478	15	j.	j.	PROPN
ftr-498	478	16	,	,	PUNCT
ftr-498	478	17	dissenting	dissent	VERB
ftr-498	478	18	)	)	PUNCT
ftr-498	478	19	.	.	PUNCT
ftr-498	479	1	82	82	NUM
ftr-498	479	2	.	.	PUNCT
ftr-498	480	1	i	i	PRON
ftr-498	480	2	d.	d.	VERB
ftr-498	481	1	[	[	X
ftr-498	481	2	vol	vol	NOUN
ftr-498	481	3	1:8	1:8	NUM
ftr-498	481	4	harper	harper	NOUN
ftr-498	481	5	and	and	CCONJ
ftr-498	481	6	its	its	PRON
ftr-498	481	7	aftermath	aftermath	NOUN
ftr-498	481	8	simplicity	simplicity	NOUN
ftr-498	481	9	.	.	PUNCT
ftr-498	481	10	suppose	suppose	VERB
ftr-498	481	11	that	that	SCONJ
ftr-498	481	12	the	the	DET
ftr-498	481	13	plaintiffs	plaintiff	NOUN
ftr-498	481	14	in	in	ADP
ftr-498	481	15	american	american	PROPN
ftr-498	481	16	trucking	trucking	PROPN
ftr-498	481	17	had	have	AUX
ftr-498	481	18	refused	refuse	VERB
ftr-498	481	19	to	to	PART
ftr-498	481	20	pay	pay	VERB
ftr-498	481	21	arkansas	arkansas	PROPN
ftr-498	481	22	's	's	PART
ftr-498	481	23	highway	highway	NOUN
ftr-498	481	24	use	use	NOUN
ftr-498	481	25	tax	tax	NOUN
ftr-498	481	26	,	,	PUNCT
ftr-498	481	27	that	that	SCONJ
ftr-498	481	28	they	they	PRON
ftr-498	481	29	had	have	AUX
ftr-498	481	30	subsequently	subsequently	ADV
ftr-498	481	31	lost	lose	VERB
ftr-498	481	32	in	in	ADP
ftr-498	481	33	both	both	CCONJ
ftr-498	481	34	civil	civil	ADJ
ftr-498	481	35	and	and	CCONJ
ftr-498	481	36	criminal	criminal	ADJ
ftr-498	481	37	proceedings	proceeding	NOUN
ftr-498	481	38	,	,	PUNCT
ftr-498	481	39	and	and	CCONJ
ftr-498	481	40	that	that	SCONJ
ftr-498	481	41	the	the	DET
ftr-498	481	42	civil	civil	ADJ
ftr-498	481	43	and	and	CCONJ
ftr-498	481	44	criminal	criminal	ADJ
ftr-498	481	45	cases	case	NOUN
ftr-498	481	46	were	be	AUX
ftr-498	481	47	both	both	PRON
ftr-498	481	48	still	still	ADV
ftr-498	481	49	pending	pende	VERB
ftr-498	481	50	when	when	SCONJ
ftr-498	481	51	scheiner	scheiner	NOUN
ftr-498	481	52	was	be	AUX
ftr-498	481	53	decided	decide	VERB
ftr-498	481	54	.	.	PUNCT
ftr-498	482	1	griffith	griffith	PROPN
ftr-498	482	2	would	would	AUX
ftr-498	482	3	mandate	mandate	VERB
ftr-498	482	4	the	the	DET
ftr-498	482	5	reversal	reversal	NOUN
ftr-498	482	6	of	of	ADP
ftr-498	482	7	their	their	PRON
ftr-498	482	8	criminal	criminal	ADJ
ftr-498	482	9	convictions	conviction	NOUN
ftr-498	482	10	.	.	PUNCT
ftr-498	483	1	but	but	CCONJ
ftr-498	483	2	,	,	PUNCT
ftr-498	483	3	as	as	SCONJ
ftr-498	483	4	richard	richard	PROPN
ftr-498	483	5	fallon	fallon	PROPN
ftr-498	483	6	and	and	CCONJ
ftr-498	483	7	daniel	daniel	PROPN
ftr-498	483	8	meltzer	meltzer	PROPN
ftr-498	483	9	point	point	VERB
ftr-498	483	10	out	out	ADP
ftr-498	483	11	,	,	PUNCT
ftr-498	483	12	the	the	DET
ftr-498	483	13	american	american	PROPN
ftr-498	483	14	trucking	trucking	NOUN
ftr-498	483	15	plurality	plurality	NOUN
ftr-498	483	16	's	's	PART
ftr-498	483	17	view	view	NOUN
ftr-498	483	18	would	would	AUX
ftr-498	483	19	render	render	VERB
ftr-498	483	20	those	those	DET
ftr-498	483	21	taxpayers	taxpayer	NOUN
ftr-498	483	22	civilly	civilly	ADV
ftr-498	483	23	liable	liable	ADJ
ftr-498	483	24	,	,	PUNCT
ftr-498	483	25	notwithstanding	notwithstanding	ADP
ftr-498	483	26	the	the	DET
ftr-498	483	27	dismissal	dismissal	NOUN
ftr-498	483	28	of	of	ADP
ftr-498	483	29	the	the	DET
ftr-498	483	30	criminal	criminal	ADJ
ftr-498	483	31	charges	charge	NOUN
ftr-498	483	32	against	against	ADP
ftr-498	483	33	them	they	PRON
ftr-498	483	34	.	.	PUNCT
ftr-498	483	35	"	"	PUNCT
ftr-498	484	1	of	of	ADP
ftr-498	484	2	course	course	NOUN
ftr-498	484	3	,	,	PUNCT
ftr-498	484	4	civil	civil	ADJ
ftr-498	484	5	and	and	CCONJ
ftr-498	484	6	criminal	criminal	ADJ
ftr-498	484	7	remedies	remedy	NOUN
ftr-498	484	8	need	need	AUX
ftr-498	484	9	not	not	PART
ftr-498	484	10	keep	keep	VERB
ftr-498	484	11	step	step	NOUN
ftr-498	484	12	,	,	PUNCT
ftr-498	484	13	as	as	ADP
ftr-498	484	14	fallon	fallon	PROPN
ftr-498	484	15	and	and	CCONJ
ftr-498	484	16	meltzer	meltzer	PROPN
ftr-498	484	17	note	note	PROPN
ftr-498	484	18	.	.	PUNCT
ftr-498	485	1	but	but	CCONJ
ftr-498	485	2	what	what	PRON
ftr-498	485	3	seems	seem	VERB
ftr-498	485	4	incomprehensible	incomprehensible	ADJ
ftr-498	485	5	is	be	AUX
ftr-498	485	6	the	the	DET
ftr-498	485	7	reason	reason	NOUN
ftr-498	485	8	that	that	PRON
ftr-498	485	9	justice	justice	PROPN
ftr-498	485	10	o'connor	o'connor	PROPN
ftr-498	485	11	must	must	AUX
ftr-498	485	12	give	give	VERB
ftr-498	485	13	for	for	ADP
ftr-498	485	14	their	their	PRON
ftr-498	485	15	divergence	divergence	NOUN
ftr-498	485	16	in	in	ADP
ftr-498	485	17	this	this	DET
ftr-498	485	18	hypothetical	hypothetical	ADJ
ftr-498	485	19	case	case	NOUN
ftr-498	485	20	:	:	PUNCT
ftr-498	485	21	griffith	griffith	PROPN
ftr-498	485	22	makes	make	VERB
ftr-498	485	23	clear	clear	ADJ
ftr-498	485	24	that	that	SCONJ
ftr-498	485	25	the	the	DET
ftr-498	485	26	criminal	criminal	ADJ
ftr-498	485	27	penalty	penalty	NOUN
ftr-498	485	28	associated	associate	VERB
ftr-498	485	29	with	with	ADP
ftr-498	485	30	the	the	DET
ftr-498	485	31	tax	tax	NOUN
ftr-498	485	32	was	be	AUX
ftr-498	485	33	unconstitutional	unconstitutional	ADJ
ftr-498	485	34	when	when	SCONJ
ftr-498	485	35	it	it	PRON
ftr-498	485	36	was	be	AUX
ftr-498	485	37	imposed	impose	VERB
ftr-498	485	38	,	,	PUNCT
ftr-498	485	39	but	but	CCONJ
ftr-498	485	40	the	the	DET
ftr-498	485	41	tax	tax	NOUN
ftr-498	485	42	itself	itself	PRON
ftr-498	485	43	,	,	PUNCT
ftr-498	485	44	according	accord	VERB
ftr-498	485	45	to	to	ADP
ftr-498	485	46	her	her	PRON
ftr-498	485	47	theory	theory	NOUN
ftr-498	485	48	,	,	PUNCT
ftr-498	485	49	was	be	AUX
ftr-498	485	50	not	not	PART
ftr-498	485	51	then	then	ADV
ftr-498	485	52	unconstitutional	unconstitutional	ADJ
ftr-498	485	53	,	,	PUNCT
ftr-498	485	54	even	even	ADV
ftr-498	485	55	though	though	SCONJ
ftr-498	485	56	both	both	PRON
ftr-498	485	57	rested	rest	VERB
ftr-498	485	58	on	on	ADP
ftr-498	485	59	the	the	DET
ftr-498	485	60	same	same	ADJ
ftr-498	485	61	precedents	precedent	NOUN
ftr-498	485	62	and	and	CCONJ
ftr-498	485	63	both	both	PRON
ftr-498	485	64	were	be	AUX
ftr-498	485	65	invalidated	invalidate	VERB
ftr-498	485	66	by	by	ADP
ftr-498	485	67	the	the	DET
ftr-498	485	68	court	court	NOUN
ftr-498	485	69	's	's	PART
ftr-498	485	70	unforeseen	unforeseen	ADJ
ftr-498	485	71	ruling	ruling	NOUN
ftr-498	485	72	in	in	ADP
ftr-498	485	73	scheiner	scheiner	NOUN
ftr-498	485	74	.	.	PUNCT
ftr-498	486	1	this	this	DET
ftr-498	486	2	explanation	explanation	NOUN
ftr-498	486	3	is	be	AUX
ftr-498	486	4	nonsensical	nonsensical	ADJ
ftr-498	486	5	.	.	PUNCT
ftr-498	487	1	justice	justice	PROPN
ftr-498	487	2	o'connor	o'connor	PROPN
ftr-498	487	3	might	might	AUX
ftr-498	487	4	reply	reply	VERB
ftr-498	487	5	that	that	SCONJ
ftr-498	487	6	this	this	DET
ftr-498	487	7	theoretical	theoretical	ADJ
ftr-498	487	8	embarrassment	embarrassment	NOUN
ftr-498	487	9	is	be	AUX
ftr-498	487	10	of	of	ADP
ftr-498	487	11	trivial	trivial	ADJ
ftr-498	487	12	importance	importance	NOUN
ftr-498	487	13	.	.	PUNCT
ftr-498	488	1	under	under	ADP
ftr-498	488	2	the	the	DET
ftr-498	488	3	reading	reading	NOUN
ftr-498	488	4	that	that	SCONJ
ftr-498	488	5	she	she	PRON
ftr-498	488	6	and	and	CCONJ
ftr-498	488	7	several	several	ADJ
ftr-498	488	8	other	other	ADJ
ftr-498	488	9	justices	justice	NOUN
ftr-498	488	10	share	share	VERB
ftr-498	488	11	of	of	ADP
ftr-498	488	12	chevron	chevron	NOUN
ftr-498	488	13	oil	oil	NOUN
ftr-498	488	14	,	,	PUNCT
ftr-498	488	15	remedial	remedial	ADJ
ftr-498	488	16	concerns	concern	NOUN
ftr-498	488	17	explicitly	explicitly	ADV
ftr-498	488	18	influence	influence	VERB
ftr-498	488	19	judgments	judgment	NOUN
ftr-498	488	20	of	of	ADP
ftr-498	488	21	retroactive	retroactive	ADJ
ftr-498	488	22	constitutionality	constitutionality	NOUN
ftr-498	488	23	as	as	ADP
ftr-498	488	24	a	a	DET
ftr-498	488	25	choice	choice	NOUN
ftr-498	488	26	-	-	PUNCT
ftr-498	488	27	of	of	ADP
ftr-498	488	28	-	-	PUNCT
ftr-498	488	29	law	law	NOUN
ftr-498	488	30	matter	matter	NOUN
ftr-498	488	31	,	,	PUNCT
ftr-498	488	32	under	under	ADP
ftr-498	488	33	the	the	DET
ftr-498	488	34	approach	approach	NOUN
ftr-498	488	35	that	that	PRON
ftr-498	488	36	justice	justice	NOUN
ftr-498	488	37	stevens	stevens	PROPN
ftr-498	488	38	prefers	prefers	PROPN
ftr-498	488	39	,	,	PUNCT
ftr-498	488	40	they	they	PRON
ftr-498	488	41	do	do	VERB
ftr-498	488	42	not	not	PART
ftr-498	488	43	,	,	PUNCT
ftr-498	488	44	but	but	CCONJ
ftr-498	488	45	they	they	PRON
ftr-498	488	46	exercise	exercise	VERB
ftr-498	488	47	equal	equal	ADJ
ftr-498	488	48	force	force	NOUN
ftr-498	488	49	at	at	ADP
ftr-498	488	50	the	the	DET
ftr-498	488	51	next	next	ADJ
ftr-498	488	52	stage	stage	NOUN
ftr-498	488	53	of	of	ADP
ftr-498	488	54	the	the	DET
ftr-498	488	55	remedial	remedial	ADJ
ftr-498	488	56	calculus	calculus	NOUN
ftr-498	488	57	.	.	PUNCT
ftr-498	489	1	hence	hence	ADV
ftr-498	489	2	,	,	PUNCT
ftr-498	489	3	she	she	PRON
ftr-498	489	4	might	might	AUX
ftr-498	489	5	rejoin	rejoin	VERB
ftr-498	489	6	,	,	PUNCT
ftr-498	489	7	there	there	PRON
ftr-498	489	8	is	be	VERB
ftr-498	489	9	not	not	PART
ftr-498	489	10	necessarily	necessarily	ADV
ftr-498	489	11	any	any	DET
ftr-498	489	12	functional	functional	ADJ
ftr-498	489	13	difference	difference	NOUN
ftr-498	489	14	between	between	ADP
ftr-498	489	15	her	her	PRON
ftr-498	489	16	view	view	NOUN
ftr-498	489	17	and	and	CCONJ
ftr-498	489	18	his	his	PRON
ftr-498	489	19	.	.	PUNCT
ftr-498	490	1	if	if	SCONJ
ftr-498	490	2	justice	justice	PROPN
ftr-498	490	3	o'connor	o'connor	PROPN
ftr-498	490	4	were	be	AUX
ftr-498	490	5	to	to	PART
ftr-498	490	6	reply	reply	VERB
ftr-498	490	7	in	in	ADP
ftr-498	490	8	this	this	DET
ftr-498	490	9	way	way	NOUN
ftr-498	490	10	,	,	PUNCT
ftr-498	490	11	however	however	ADV
ftr-498	490	12	,	,	PUNCT
ftr-498	490	13	she	she	PRON
ftr-498	490	14	would	would	AUX
ftr-498	490	15	need	need	VERB
ftr-498	490	16	to	to	PART
ftr-498	490	17	explain	explain	VERB
ftr-498	490	18	why	why	SCONJ
ftr-498	490	19	,	,	PUNCT
ftr-498	490	20	if	if	SCONJ
ftr-498	490	21	the	the	DET
ftr-498	490	22	two	two	NUM
ftr-498	490	23	approaches	approach	NOUN
ftr-498	490	24	converge	converge	VERB
ftr-498	490	25	functionally	functionally	ADV
ftr-498	490	26	,	,	PUNCT
ftr-498	490	27	there	there	PRON
ftr-498	490	28	is	be	VERB
ftr-498	490	29	any	any	DET
ftr-498	490	30	reason	reason	NOUN
ftr-498	490	31	to	to	PART
ftr-498	490	32	insist	insist	VERB
ftr-498	490	33	on	on	ADP
ftr-498	490	34	her	her	PRON
ftr-498	490	35	interpretation	interpretation	NOUN
ftr-498	490	36	of	of	ADP
ftr-498	490	37	chevron	chevron	NOUN
ftr-498	490	38	oil	oil	NOUN
ftr-498	490	39	and	and	CCONJ
ftr-498	490	40	its	its	PRON
ftr-498	490	41	allied	allied	ADJ
ftr-498	490	42	test	test	NOUN
ftr-498	490	43	for	for	ADP
ftr-498	490	44	determining	determine	VERB
ftr-498	490	45	retroactivity	retroactivity	NOUN
ftr-498	490	46	,	,	PUNCT
ftr-498	490	47	conceived	conceive	VERB
ftr-498	490	48	as	as	ADP
ftr-498	490	49	a	a	DET
ftr-498	490	50	choice	choice	NOUN
ftr-498	490	51	-	-	PUNCT
ftr-498	490	52	of	of	ADP
ftr-498	490	53	-	-	PUNCT
ftr-498	490	54	law	law	NOUN
ftr-498	490	55	rather	rather	ADV
ftr-498	490	56	than	than	ADP
ftr-498	490	57	as	as	ADP
ftr-498	490	58	a	a	DET
ftr-498	490	59	remedial	remedial	ADJ
ftr-498	490	60	principle	principle	NOUN
ftr-498	490	61	.	.	PUNCT
ftr-498	491	1	what	what	PRON
ftr-498	491	2	little	little	ADJ
ftr-498	491	3	she	she	PRON
ftr-498	491	4	does	do	AUX
ftr-498	491	5	say	say	VERB
ftr-498	491	6	is	be	AUX
ftr-498	491	7	unconvincing	unconvincing	ADJ
ftr-498	491	8	.	.	PUNCT
ftr-498	492	1	in	in	ADP
ftr-498	492	2	american	american	PROPN
ftr-498	492	3	trucking	trucking	PROPN
ftr-498	492	4	,	,	PUNCT
ftr-498	492	5	and	and	CCONJ
ftr-498	492	6	more	more	ADV
ftr-498	492	7	recently	recently	ADV
ftr-498	492	8	in	in	ADP
ftr-498	492	9	her	her	PRON
ftr-498	492	10	harper	harper	NOUN
ftr-498	492	11	dissent	dissent	NOUN
ftr-498	492	12	,	,	PUNCT
ftr-498	492	13	justice	justice	PROPN
ftr-498	492	14	o'connor	o'connor	PROPN
ftr-498	492	15	offered	offer	VERB
ftr-498	492	16	two	two	NUM
ftr-498	492	17	reasons	reason	NOUN
ftr-498	492	18	for	for	ADP
ftr-498	492	19	distinguishing	distinguish	VERB
ftr-498	492	20	criminal	criminal	ADJ
ftr-498	492	21	cases	case	NOUN
ftr-498	492	22	,	,	PUNCT
ftr-498	492	23	in	in	ADP
ftr-498	492	24	which	which	PRON
ftr-498	492	25	a	a	DET
ftr-498	492	26	rule	rule	NOUN
ftr-498	492	27	of	of	ADP
ftr-498	492	28	automatic	automatic	ADJ
ftr-498	492	29	retroactivity	retroactivity	NOUN
ftr-498	492	30	is	be	AUX
ftr-498	492	31	appropriate	appropriate	ADJ
ftr-498	492	32	,	,	PUNCT
ftr-498	492	33	from	from	ADP
ftr-498	492	34	civil	civil	ADJ
ftr-498	492	35	cases	case	NOUN
ftr-498	492	36	,	,	PUNCT
ftr-498	492	37	in	in	ADP
ftr-498	492	38	which	which	PRON
ftr-498	492	39	,	,	PUNCT
ftr-498	492	40	she	she	PRON
ftr-498	492	41	thinks	think	VERB
ftr-498	492	42	,	,	PUNCT
ftr-498	492	43	it	it	PRON
ftr-498	492	44	is	be	AUX
ftr-498	492	45	not	not	PART
ftr-498	492	46	.	.	PUNCT
ftr-498	492	47	'	'	PUNCT
ftr-498	493	1	first	first	ADV
ftr-498	493	2	,	,	PUNCT
ftr-498	493	3	she	she	PRON
ftr-498	493	4	said	say	VERB
ftr-498	493	5	,	,	PUNCT
ftr-498	493	6	allowing	allow	VERB
ftr-498	493	7	a	a	DET
ftr-498	493	8	court	court	NOUN
ftr-498	493	9	to	to	PART
ftr-498	493	10	hold	hold	VERB
ftr-498	493	11	that	that	SCONJ
ftr-498	493	12	the	the	DET
ftr-498	493	13	retroactive	retroactive	ADJ
ftr-498	493	14	application	application	NOUN
ftr-498	493	15	of	of	ADP
ftr-498	493	16	a	a	DET
ftr-498	493	17	new	new	ADJ
ftr-498	493	18	criminal	criminal	ADJ
ftr-498	493	19	rule	rule	NOUN
ftr-498	493	20	would	would	AUX
ftr-498	493	21	be	be	AUX
ftr-498	493	22	inequitable	inequitable	ADJ
ftr-498	493	23	and	and	CCONJ
ftr-498	493	24	therefore	therefore	ADV
ftr-498	493	25	can	can	AUX
ftr-498	493	26	not	not	PART
ftr-498	493	27	be	be	AUX
ftr-498	493	28	required	require	VERB
ftr-498	493	29	would	would	AUX
ftr-498	493	30	typically	typically	ADV
ftr-498	493	31	favor	favor	VERB
ftr-498	493	32	the	the	DET
ftr-498	493	33	government	government	NOUN
ftr-498	493	34	's	's	PART
ftr-498	493	35	reliance	reliance	NOUN
ftr-498	493	36	interests	interest	NOUN
ftr-498	493	37	over	over	ADP
ftr-498	493	38	the	the	DET
ftr-498	493	39	criminal	criminal	ADJ
ftr-498	493	40	defendant	defendant	NOUN
ftr-498	493	41	's	's	PART
ftr-498	493	42	interests	interest	NOUN
ftr-498	493	43	in	in	ADP
ftr-498	493	44	vindicating	vindicate	VERB
ftr-498	493	45	his	his	PRON
ftr-498	493	46	constitutional	constitutional	ADJ
ftr-498	493	47	rights	right	NOUN
ftr-498	493	48	,	,	PUNCT
ftr-498	493	49	relative	relative	ADJ
ftr-498	493	50	to	to	ADP
ftr-498	493	51	a	a	DET
ftr-498	493	52	rule	rule	NOUN
ftr-498	493	53	that	that	PRON
ftr-498	493	54	always	always	ADV
ftr-498	493	55	decreed	decree	VERB
ftr-498	493	56	new	new	ADJ
ftr-498	493	57	criminal	criminal	ADJ
ftr-498	493	58	rules	rule	NOUN
ftr-498	493	59	retroactive.85	retroactive.85	VERB
ftr-498	493	60	as	as	SCONJ
ftr-498	493	61	the	the	DET
ftr-498	493	62	constitutional	constitutional	ADJ
ftr-498	493	63	rights	right	NOUN
ftr-498	493	64	of	of	ADP
ftr-498	493	65	criminal	criminal	ADJ
ftr-498	493	66	defendants	defendant	NOUN
ftr-498	493	67	were	be	AUX
ftr-498	493	68	interpreted	interpret	VERB
ftr-498	493	69	more	more	ADV
ftr-498	493	70	expansively	expansively	ADV
ftr-498	493	71	in	in	ADP
ftr-498	493	72	the	the	DET
ftr-498	493	73	late	late	ADJ
ftr-498	493	74	1960s	1960	NOUN
ftr-498	493	75	and	and	CCONJ
ftr-498	493	76	early	early	ADJ
ftr-498	493	77	1970s	1970	NOUN
ftr-498	493	78	,	,	PUNCT
ftr-498	493	79	it	it	PRON
ftr-498	493	80	was	be	AUX
ftr-498	493	81	the	the	DET
ftr-498	493	82	government	government	NOUN
ftr-498	493	83	83	83	NUM
ftr-498	493	84	.	.	PUNCT
ftr-498	494	1	richard	richard	PROPN
ftr-498	494	2	h.	h.	PROPN
ftr-498	494	3	fallon	fallon	PROPN
ftr-498	494	4	,	,	PUNCT
ftr-498	494	5	jr	jr	PROPN
ftr-498	494	6	.	.	PROPN
ftr-498	494	7	&	&	CCONJ
ftr-498	494	8	daniel	daniel	PROPN
ftr-498	494	9	j.	j.	PROPN
ftr-498	494	10	meltzer	meltzer	PROPN
ftr-498	494	11	,	,	PUNCT
ftr-498	494	12	new	new	ADJ
ftr-498	494	13	law	law	NOUN
ftr-498	494	14	,	,	PUNCT
ftr-498	494	15	non	non	ADJ
ftr-498	494	16	-	-	ADJ
ftr-498	494	17	retroactivity	retroactivity	ADJ
ftr-498	494	18	,	,	PUNCT
ftr-498	494	19	and	and	CCONJ
ftr-498	494	20	constitutional	constitutional	ADJ
ftr-498	494	21	remedies	remedy	NOUN
ftr-498	494	22	,	,	PUNCT
ftr-498	494	23	104	104	NUM
ftr-498	494	24	harv	harv	NOUN
ftr-498	494	25	.	.	PUNCT
ftr-498	495	1	l.	l.	PROPN
ftr-498	495	2	rev	rev	PROPN
ftr-498	495	3	.	.	PROPN
ftr-498	495	4	1731	1731	NUM
ftr-498	495	5	,	,	PUNCT
ftr-498	495	6	1767	1767	NUM
ftr-498	495	7	-	-	SYM
ftr-498	495	8	68	68	NUM
ftr-498	495	9	(	(	PUNCT
ftr-498	495	10	1991	1991	NUM
ftr-498	495	11	)	)	PUNCT
ftr-498	495	12	.	.	PUNCT
ftr-498	496	1	84	84	NUM
ftr-498	496	2	.	.	PUNCT
ftr-498	497	1	see	see	VERB
ftr-498	497	2	american	american	PROPN
ftr-498	497	3	trucking	trucking	PROPN
ftr-498	497	4	,	,	PUNCT
ftr-498	497	5	496	496	NUM
ftr-498	497	6	u.s	u.s	PROPN
ftr-498	497	7	.	.	PROPN
ftr-498	497	8	at	at	ADP
ftr-498	497	9	198	198	NUM
ftr-498	497	10	-	-	SYM
ftr-498	497	11	99	99	NUM
ftr-498	497	12	(	(	PUNCT
ftr-498	497	13	plurality	plurality	NOUN
ftr-498	497	14	opinion	opinion	NOUN
ftr-498	497	15	)	)	PUNCT
ftr-498	497	16	;	;	PUNCT
ftr-498	498	1	harper	harper	NOUN
ftr-498	498	2	,	,	PUNCT
ftr-498	498	3	113	113	NUM
ftr-498	498	4	s.	s.	PROPN
ftr-498	498	5	ct	ct	PROPN
ftr-498	498	6	.	.	PUNCT
ftr-498	499	1	at	at	ADP
ftr-498	499	2	2530	2530	NUM
ftr-498	499	3	-	-	SYM
ftr-498	499	4	31	31	NUM
ftr-498	499	5	(	(	PUNCT
ftr-498	499	6	o'connor	o'connor	PROPN
ftr-498	499	7	,	,	PUNCT
ftr-498	499	8	j.	j.	PROPN
ftr-498	499	9	,	,	PUNCT
ftr-498	499	10	dissenting	dissent	VERB
ftr-498	499	11	)	)	PUNCT
ftr-498	499	12	.	.	PUNCT
ftr-498	499	13	85	85	NUM
ftr-498	499	14	.	.	PUNCT
ftr-498	499	15	american	american	PROPN
ftr-498	499	16	trucking	trucking	PROPN
ftr-498	499	17	,	,	PUNCT
ftr-498	499	18	496	496	NUM
ftr-498	499	19	u.s	u.s	PROPN
ftr-498	499	20	.	.	PROPN
ftr-498	499	21	at	at	ADP
ftr-498	499	22	198	198	NUM
ftr-498	499	23	(	(	PUNCT
ftr-498	499	24	plurality	plurality	NOUN
ftr-498	499	25	opinion	opinion	NOUN
ftr-498	499	26	)	)	PUNCT
ftr-498	499	27	.	.	PUNCT
ftr-498	500	1	19931	19931	NUM
ftr-498	500	2	florida	florida	PROPN
ftr-498	500	3	tax	tax	NOUN
ftr-498	500	4	review	review	NOUN
ftr-498	500	5	alone	alone	ADV
ftr-498	500	6	that	that	PRON
ftr-498	500	7	benefitted	benefit	VERB
ftr-498	500	8	from	from	ADP
ftr-498	500	9	prospective	prospective	ADJ
ftr-498	500	10	changes	change	NOUN
ftr-498	500	11	in	in	ADP
ftr-498	500	12	the	the	DET
ftr-498	500	13	law	law	NOUN
ftr-498	500	14	,	,	PUNCT
ftr-498	500	15	relative	relative	ADJ
ftr-498	500	16	to	to	ADP
ftr-498	500	17	a	a	DET
ftr-498	500	18	baseline	baseline	NOUN
ftr-498	500	19	of	of	ADP
ftr-498	500	20	automatic	automatic	ADJ
ftr-498	500	21	retroactivity.86	retroactivity.86	NOUN
ftr-498	500	22	but	but	CCONJ
ftr-498	500	23	novel	novel	ADJ
ftr-498	500	24	civil	civil	ADJ
ftr-498	500	25	holdings	holding	NOUN
ftr-498	500	26	,	,	PUNCT
ftr-498	500	27	she	she	PRON
ftr-498	500	28	contended	contend	VERB
ftr-498	500	29	,	,	PUNCT
ftr-498	500	30	are	be	AUX
ftr-498	500	31	not	not	PART
ftr-498	500	32	apt	apt	ADJ
ftr-498	500	33	to	to	PART
ftr-498	500	34	favor	favor	VERB
ftr-498	500	35	defendants	defendant	NOUN
ftr-498	500	36	over	over	ADP
ftr-498	500	37	plaintiffs	plaintiff	NOUN
ftr-498	500	38	.	.	PUNCT
ftr-498	501	1	moreover	moreover	ADV
ftr-498	501	2	,	,	PUNCT
ftr-498	501	3	justice	justice	PROPN
ftr-498	501	4	o'connor	o'connor	PROPN
ftr-498	501	5	argued	argue	VERB
ftr-498	501	6	,	,	PUNCT
ftr-498	501	7	there	there	PRON
ftr-498	501	8	is	be	VERB
ftr-498	501	9	no	no	DET
ftr-498	501	10	reason	reason	NOUN
ftr-498	501	11	for	for	ADP
ftr-498	501	12	according	accord	VERB
ftr-498	501	13	special	special	ADJ
ftr-498	501	14	protection	protection	NOUN
ftr-498	501	15	to	to	ADP
ftr-498	501	16	any	any	DET
ftr-498	501	17	set	set	NOUN
ftr-498	501	18	of	of	ADP
ftr-498	501	19	civil	civil	ADJ
ftr-498	501	20	litigants	litigant	NOUN
ftr-498	501	21	,	,	PUNCT
ftr-498	501	22	as	as	SCONJ
ftr-498	501	23	there	there	PRON
ftr-498	501	24	is	be	VERB
ftr-498	501	25	for	for	ADP
ftr-498	501	26	safeguarding	safeguard	VERB
ftr-498	501	27	criminal	criminal	ADJ
ftr-498	501	28	defendants	defendant	NOUN
ftr-498	501	29	.	.	PUNCT
ftr-498	501	30	"	"	PUNCT
ftr-498	502	1	second	second	ADJ
ftr-498	502	2	,	,	PUNCT
ftr-498	502	3	and	and	CCONJ
ftr-498	502	4	more	more	ADV
ftr-498	502	5	important	important	ADJ
ftr-498	502	6	,	,	PUNCT
ftr-498	502	7	civil	civil	ADJ
ftr-498	502	8	plaintiffs	plaintiff	NOUN
ftr-498	502	9	often	often	ADV
ftr-498	502	10	gain	gain	VERB
ftr-498	502	11	from	from	ADP
ftr-498	502	12	a	a	DET
ftr-498	502	13	purely	purely	ADV
ftr-498	502	14	prospective	prospective	ADJ
ftr-498	502	15	ruling	ruling	NOUN
ftr-498	502	16	,	,	PUNCT
ftr-498	502	17	because	because	SCONJ
ftr-498	502	18	they	they	PRON
ftr-498	502	19	usually	usually	ADV
ftr-498	502	20	seek	seek	VERB
ftr-498	502	21	a	a	DET
ftr-498	502	22	more	more	ADV
ftr-498	502	23	advantageous	advantageous	ADJ
ftr-498	502	24	legal	legal	ADJ
ftr-498	502	25	regime	regime	NOUN
ftr-498	502	26	for	for	ADP
ftr-498	502	27	the	the	DET
ftr-498	502	28	future	future	NOUN
ftr-498	502	29	as	as	ADV
ftr-498	502	30	well	well	ADV
ftr-498	502	31	as	as	ADP
ftr-498	502	32	relief	relief	NOUN
ftr-498	502	33	for	for	ADP
ftr-498	502	34	past	past	ADJ
ftr-498	502	35	wrongs	wrong	NOUN
ftr-498	502	36	.	.	PUNCT
ftr-498	503	1	most	most	ADJ
ftr-498	503	2	criminal	criminal	ADJ
ftr-498	503	3	defendants	defendant	NOUN
ftr-498	503	4	,	,	PUNCT
ftr-498	503	5	however	however	ADV
ftr-498	503	6	,	,	PUNCT
ftr-498	503	7	care	care	VERB
ftr-498	503	8	only	only	ADV
ftr-498	503	9	about	about	ADP
ftr-498	503	10	avoiding	avoid	VERB
ftr-498	503	11	or	or	CCONJ
ftr-498	503	12	reversing	reverse	VERB
ftr-498	503	13	their	their	PRON
ftr-498	503	14	convictions	conviction	NOUN
ftr-498	503	15	.	.	PUNCT
ftr-498	504	1	hence	hence	ADV
ftr-498	504	2	,	,	PUNCT
ftr-498	504	3	justice	justice	PROPN
ftr-498	504	4	o'connor	o'connor	PROPN
ftr-498	504	5	asserted	assert	VERB
ftr-498	504	6	,	,	PUNCT
ftr-498	504	7	they	they	PRON
ftr-498	504	8	would	would	AUX
ftr-498	504	9	have	have	VERB
ftr-498	504	10	little	little	ADJ
ftr-498	504	11	incentive	incentive	NOUN
ftr-498	504	12	to	to	PART
ftr-498	504	13	fight	fight	VERB
ftr-498	504	14	if	if	SCONJ
ftr-498	504	15	they	they	PRON
ftr-498	504	16	might	might	AUX
ftr-498	504	17	not	not	PART
ftr-498	504	18	profit	profit	VERB
ftr-498	504	19	from	from	ADP
ftr-498	504	20	any	any	DET
ftr-498	504	21	new	new	ADJ
ftr-498	504	22	ruling	ruling	NOUN
ftr-498	504	23	established	establish	VERB
ftr-498	504	24	in	in	ADP
ftr-498	504	25	their	their	PRON
ftr-498	504	26	case.8	case.8	NOUN
ftr-498	504	27	'	'	PUNCT
ftr-498	504	28	no	no	DET
ftr-498	504	29	comparable	comparable	ADJ
ftr-498	504	30	carrot	carrot	NOUN
ftr-498	504	31	is	be	AUX
ftr-498	504	32	needed	need	VERB
ftr-498	504	33	in	in	ADP
ftr-498	504	34	civil	civil	ADJ
ftr-498	504	35	cases	case	NOUN
ftr-498	504	36	.	.	PUNCT
ftr-498	505	1	neither	neither	PRON
ftr-498	505	2	of	of	ADP
ftr-498	505	3	these	these	DET
ftr-498	505	4	reasons	reason	NOUN
ftr-498	505	5	is	be	AUX
ftr-498	505	6	persuasive	persuasive	ADJ
ftr-498	505	7	.	.	PUNCT
ftr-498	506	1	to	to	ADP
ftr-498	506	2	the	the	DET
ftr-498	506	3	extent	extent	NOUN
ftr-498	506	4	that	that	SCONJ
ftr-498	506	5	the	the	DET
ftr-498	506	6	empirical	empirical	ADJ
ftr-498	506	7	claim	claim	NOUN
ftr-498	506	8	regarding	regard	VERB
ftr-498	506	9	criminal	criminal	ADJ
ftr-498	506	10	cases	case	NOUN
ftr-498	506	11	that	that	PRON
ftr-498	506	12	underpins	underpin	VERB
ftr-498	506	13	justice	justice	PROPN
ftr-498	506	14	o'connor	o'connor	PROPN
ftr-498	506	15	's	's	PART
ftr-498	506	16	first	first	ADJ
ftr-498	506	17	argument	argument	NOUN
ftr-498	506	18	is	be	AUX
ftr-498	506	19	sound	sound	ADJ
ftr-498	506	20	,	,	PUNCT
ftr-498	506	21	it	it	PRON
ftr-498	506	22	need	need	AUX
ftr-498	506	23	not	not	PART
ftr-498	506	24	hold	hold	VERB
ftr-498	506	25	for	for	ADP
ftr-498	506	26	the	the	DET
ftr-498	506	27	future	future	NOUN
ftr-498	506	28	.	.	PUNCT
ftr-498	507	1	as	as	SCONJ
ftr-498	507	2	justice	justice	PROPN
ftr-498	507	3	scalia	scalia	PROPN
ftr-498	507	4	observed	observe	VERB
ftr-498	507	5	,	,	PUNCT
ftr-498	507	6	that	that	SCONJ
ftr-498	507	7	criminal	criminal	ADJ
ftr-498	507	8	prospectivity	prospectivity	NOUN
ftr-498	507	9	generally	generally	ADV
ftr-498	507	10	benefitted	benefit	VERB
ftr-498	507	11	public	public	ADJ
ftr-498	507	12	authorities	authority	NOUN
ftr-498	507	13	in	in	ADP
ftr-498	507	14	a	a	DET
ftr-498	507	15	given	give	VERB
ftr-498	507	16	case	case	NOUN
ftr-498	507	17	"	"	PUNCT
ftr-498	507	18	was	be	AUX
ftr-498	507	19	a	a	DET
ftr-498	507	20	consequence	consequence	NOUN
ftr-498	507	21	,	,	PUNCT
ftr-498	507	22	not	not	PART
ftr-498	507	23	of	of	ADP
ftr-498	507	24	the	the	DET
ftr-498	507	25	nature	nature	NOUN
ftr-498	507	26	of	of	ADP
ftr-498	507	27	the	the	DET
ftr-498	507	28	doctrine	doctrine	NOUN
ftr-498	507	29	,	,	PUNCT
ftr-498	507	30	but	but	CCONJ
ftr-498	507	31	of	of	ADP
ftr-498	507	32	the	the	DET
ftr-498	507	33	historical	historical	ADJ
ftr-498	507	34	'	'	PUNCT
ftr-498	507	35	accident	accident	NOUN
ftr-498	507	36	'	'	PUNCT
ftr-498	507	37	that	that	SCONJ
ftr-498	507	38	during	during	ADP
ftr-498	507	39	the	the	DET
ftr-498	507	40	period	period	NOUN
ftr-498	507	41	prospectivity	prospectivity	NOUN
ftr-498	507	42	was	be	AUX
ftr-498	507	43	in	in	ADP
ftr-498	507	44	fashion	fashion	NOUN
ftr-498	507	45	legal	legal	ADJ
ftr-498	507	46	rules	rule	NOUN
ftr-498	507	47	favoring	favor	VERB
ftr-498	507	48	the	the	DET
ftr-498	507	49	government	government	NOUN
ftr-498	507	50	were	be	AUX
ftr-498	507	51	more	more	ADV
ftr-498	507	52	frequently	frequently	ADV
ftr-498	507	53	overturned	overturn	VERB
ftr-498	507	54	.	.	PUNCT
ftr-498	508	1	,	,	PUNCT
ftr-498	508	2	,	,	PUNCT
ftr-498	508	3	89	89	NUM
ftr-498	508	4	history	history	NOUN
ftr-498	508	5	need	need	AUX
ftr-498	508	6	not	not	PART
ftr-498	508	7	repeat	repeat	VERB
ftr-498	508	8	itself	itself	PRON
ftr-498	508	9	.	.	PUNCT
ftr-498	509	1	if	if	SCONJ
ftr-498	509	2	it	it	PRON
ftr-498	509	3	did	do	VERB
ftr-498	509	4	not	not	PART
ftr-498	509	5	,	,	PUNCT
ftr-498	509	6	then	then	ADV
ftr-498	509	7	the	the	DET
ftr-498	509	8	contrast	contrast	NOUN
ftr-498	509	9	justice	justice	PROPN
ftr-498	509	10	o'connor	o'connor	PROPN
ftr-498	509	11	wished	wish	VERB
ftr-498	509	12	to	to	PART
ftr-498	509	13	draw	draw	VERB
ftr-498	509	14	between	between	ADP
ftr-498	509	15	civil	civil	ADJ
ftr-498	509	16	and	and	CCONJ
ftr-498	509	17	criminal	criminal	ADJ
ftr-498	509	18	cases	case	NOUN
ftr-498	509	19	would	would	AUX
ftr-498	509	20	vanish	vanish	VERB
ftr-498	509	21	.	.	PUNCT
ftr-498	510	1	of	of	ADP
ftr-498	510	2	course	course	NOUN
ftr-498	510	3	,	,	PUNCT
ftr-498	510	4	it	it	PRON
ftr-498	510	5	was	be	AUX
ftr-498	510	6	,	,	PUNCT
ftr-498	510	7	as	as	SCONJ
ftr-498	510	8	justice	justice	PROPN
ftr-498	510	9	scalia	scalia	PROPN
ftr-498	510	10	suggested	suggest	VERB
ftr-498	510	11	,	,	PUNCT
ftr-498	510	12	no	no	DET
ftr-498	510	13	accident	accident	NOUN
ftr-498	510	14	that	that	SCONJ
ftr-498	510	15	the	the	DET
ftr-498	510	16	court	court	NOUN
ftr-498	510	17	's	's	PART
ftr-498	510	18	use	use	NOUN
ftr-498	510	19	of	of	ADP
ftr-498	510	20	nonretroactivity	nonretroactivity	NOUN
ftr-498	510	21	during	during	ADP
ftr-498	510	22	the	the	DET
ftr-498	510	23	johnson	johnson	PROPN
ftr-498	510	24	and	and	CCONJ
ftr-498	510	25	nixon	nixon	PROPN
ftr-498	510	26	years	year	NOUN
ftr-498	510	27	eased	ease	VERB
ftr-498	510	28	the	the	DET
ftr-498	510	29	pain	pain	NOUN
ftr-498	510	30	of	of	ADP
ftr-498	510	31	its	its	PRON
ftr-498	510	32	rulings	ruling	NOUN
ftr-498	510	33	on	on	ADP
ftr-498	510	34	law	law	NOUN
ftr-498	510	35	enforcement	enforcement	NOUN
ftr-498	510	36	officials	official	NOUN
ftr-498	510	37	.	.	PUNCT
ftr-498	511	1	that	that	PRON
ftr-498	511	2	was	be	AUX
ftr-498	511	3	the	the	DET
ftr-498	511	4	perceived	perceive	VERB
ftr-498	511	5	price	price	NOUN
ftr-498	511	6	of	of	ADP
ftr-498	511	7	securing	secure	VERB
ftr-498	511	8	greater	great	ADJ
ftr-498	511	9	freedom	freedom	NOUN
ftr-498	511	10	for	for	ADP
ftr-498	511	11	the	the	DET
ftr-498	511	12	future	future	NOUN
ftr-498	511	13	.	.	PUNCT
ftr-498	512	1	what	what	PRON
ftr-498	512	2	is	be	AUX
ftr-498	512	3	more	more	ADV
ftr-498	512	4	important	important	ADJ
ftr-498	512	5	than	than	ADP
ftr-498	512	6	justice	justice	PROPN
ftr-498	512	7	scalia	scalia	PROPN
ftr-498	512	8	's	's	PART
ftr-498	512	9	logical	logical	ADJ
ftr-498	512	10	point	point	NOUN
ftr-498	512	11	is	be	AUX
ftr-498	512	12	that	that	SCONJ
ftr-498	512	13	the	the	DET
ftr-498	512	14	governmental	governmental	ADJ
ftr-498	512	15	bias	bias	NOUN
ftr-498	512	16	of	of	ADP
ftr-498	512	17	nonretroactivity	nonretroactivity	NOUN
ftr-498	512	18	in	in	ADP
ftr-498	512	19	criminal	criminal	ADJ
ftr-498	512	20	cases	case	NOUN
ftr-498	512	21	is	be	AUX
ftr-498	512	22	paralleled	parallel	VERB
ftr-498	512	23	by	by	ADP
ftr-498	512	24	a	a	DET
ftr-498	512	25	governmental	governmental	ADJ
ftr-498	512	26	bias	bias	NOUN
ftr-498	512	27	in	in	ADP
ftr-498	512	28	a	a	DET
ftr-498	512	29	critical	critical	ADJ
ftr-498	512	30	group	group	NOUN
ftr-498	512	31	of	of	ADP
ftr-498	512	32	civil	civil	ADJ
ftr-498	512	33	cases	case	NOUN
ftr-498	512	34	.	.	PUNCT
ftr-498	513	1	as	as	SCONJ
ftr-498	513	2	fallon	fallon	PROPN
ftr-498	513	3	and	and	CCONJ
ftr-498	513	4	meltzer	meltzer	PROPN
ftr-498	513	5	have	have	AUX
ftr-498	513	6	remarked	remark	VERB
ftr-498	513	7	,	,	PUNCT
ftr-498	513	8	"	"	PUNCT
ftr-498	513	9	in	in	ADP
ftr-498	513	10	many	many	ADJ
ftr-498	513	11	important	important	ADJ
ftr-498	513	12	classes	class	NOUN
ftr-498	513	13	86	86	NUM
ftr-498	513	14	.	.	PUNCT
ftr-498	514	1	at	at	ADP
ftr-498	514	2	least	least	ADJ
ftr-498	514	3	the	the	DET
ftr-498	514	4	government	government	NOUN
ftr-498	514	5	benefitted	benefit	VERB
ftr-498	514	6	in	in	ADP
ftr-498	514	7	the	the	DET
ftr-498	514	8	very	very	ADV
ftr-498	514	9	short	short	ADJ
ftr-498	514	10	term	term	NOUN
ftr-498	514	11	,	,	PUNCT
ftr-498	514	12	if	if	SCONJ
ftr-498	514	13	a	a	DET
ftr-498	514	14	particular	particular	ADJ
ftr-498	514	15	decision	decision	NOUN
ftr-498	514	16	was	be	AUX
ftr-498	514	17	applied	apply	VERB
ftr-498	514	18	nonretroactively	nonretroactively	ADV
ftr-498	514	19	and	and	CCONJ
ftr-498	514	20	so	so	ADV
ftr-498	514	21	did	do	AUX
ftr-498	514	22	not	not	PART
ftr-498	514	23	upset	upset	VERB
ftr-498	514	24	prior	prior	ADJ
ftr-498	514	25	convictions	conviction	NOUN
ftr-498	514	26	.	.	PUNCT
ftr-498	515	1	over	over	ADP
ftr-498	515	2	time	time	NOUN
ftr-498	515	3	,	,	PUNCT
ftr-498	515	4	the	the	DET
ftr-498	515	5	government	government	NOUN
ftr-498	515	6	's	's	PART
ftr-498	515	7	interests	interest	NOUN
ftr-498	515	8	-	-	PUNCT
ftr-498	515	9	if	if	SCONJ
ftr-498	515	10	it	it	PRON
ftr-498	515	11	makes	make	VERB
ftr-498	515	12	sense	sense	NOUN
ftr-498	515	13	to	to	PART
ftr-498	515	14	treat	treat	VERB
ftr-498	515	15	the	the	DET
ftr-498	515	16	state	state	NOUN
ftr-498	515	17	's	's	PART
ftr-498	515	18	interests	interest	NOUN
ftr-498	515	19	as	as	ADP
ftr-498	515	20	adverse	adverse	ADJ
ftr-498	515	21	to	to	ADP
ftr-498	515	22	the	the	DET
ftr-498	515	23	rights	right	NOUN
ftr-498	515	24	of	of	ADP
ftr-498	515	25	its	its	PRON
ftr-498	515	26	citizens	citizen	NOUN
ftr-498	515	27	-	-	PUNCT
ftr-498	515	28	arguably	arguably	ADV
ftr-498	515	29	were	be	AUX
ftr-498	515	30	frustrated	frustrate	VERB
ftr-498	515	31	because	because	SCONJ
ftr-498	515	32	the	the	DET
ftr-498	515	33	availability	availability	NOUN
ftr-498	515	34	of	of	ADP
ftr-498	515	35	prospective	prospective	ADJ
ftr-498	515	36	holdings	holding	NOUN
ftr-498	515	37	removed	remove	VERB
ftr-498	515	38	the	the	DET
ftr-498	515	39	deterrent	deterrent	NOUN
ftr-498	515	40	that	that	SCONJ
ftr-498	515	41	severe	severe	ADJ
ftr-498	515	42	governmental	governmental	ADJ
ftr-498	515	43	dislocation	dislocation	NOUN
ftr-498	515	44	presented	present	VERB
ftr-498	515	45	,	,	PUNCT
ftr-498	515	46	thereby	thereby	ADV
ftr-498	515	47	enabling	enable	VERB
ftr-498	515	48	the	the	DET
ftr-498	515	49	court	court	NOUN
ftr-498	515	50	to	to	PART
ftr-498	515	51	rule	rule	VERB
ftr-498	515	52	against	against	ADP
ftr-498	515	53	the	the	DET
ftr-498	515	54	government	government	NOUN
ftr-498	515	55	more	more	ADV
ftr-498	515	56	freely	freely	ADV
ftr-498	515	57	in	in	ADP
ftr-498	515	58	widening	widen	VERB
ftr-498	515	59	the	the	DET
ftr-498	515	60	scope	scope	NOUN
ftr-498	515	61	of	of	ADP
ftr-498	515	62	personal	personal	ADJ
ftr-498	515	63	liberties	liberty	NOUN
ftr-498	515	64	.	.	PUNCT
ftr-498	516	1	it	it	PRON
ftr-498	516	2	is	be	AUX
ftr-498	516	3	precisely	precisely	ADV
ftr-498	516	4	that	that	DET
ftr-498	516	5	consequence	consequence	NOUN
ftr-498	516	6	of	of	ADP
ftr-498	516	7	nonretroactivity	nonretroactivity	NOUN
ftr-498	516	8	that	that	SCONJ
ftr-498	516	9	justice	justice	PROPN
ftr-498	516	10	scalia	scalia	PROPN
ftr-498	516	11	and	and	CCONJ
ftr-498	516	12	others	other	NOUN
ftr-498	516	13	have	have	AUX
ftr-498	516	14	deplored	deplore	VERB
ftr-498	516	15	.	.	PUNCT
ftr-498	517	1	see	see	VERB
ftr-498	517	2	,	,	PUNCT
ftr-498	517	3	e.g.	e.g.	ADV
ftr-498	517	4	,	,	PUNCT
ftr-498	517	5	harper	harper	NOUN
ftr-498	517	6	,	,	PUNCT
ftr-498	517	7	113	113	NUM
ftr-498	517	8	s.	s.	PROPN
ftr-498	517	9	ct	ct	PROPN
ftr-498	517	10	.	.	PUNCT
ftr-498	518	1	at	at	ADP
ftr-498	518	2	2522	2522	NUM
ftr-498	518	3	-	-	SYM
ftr-498	518	4	24	24	NUM
ftr-498	518	5	(	(	PUNCT
ftr-498	518	6	scalia	scalia	PROPN
ftr-498	518	7	,	,	PUNCT
ftr-498	518	8	j.	j.	PROPN
ftr-498	518	9	,	,	PUNCT
ftr-498	518	10	concurring	concurring	NOUN
ftr-498	518	11	)	)	PUNCT
ftr-498	518	12	;	;	PUNCT
ftr-498	518	13	beam	beam	NOUN
ftr-498	518	14	,	,	PUNCT
ftr-498	518	15	ill	ill	ADJ
ftr-498	518	16	s.	s.	PROPN
ftr-498	518	17	ct	ct	PROPN
ftr-498	518	18	.	.	PUNCT
ftr-498	519	1	at	at	ADP
ftr-498	519	2	2444	2444	NUM
ftr-498	519	3	(	(	PUNCT
ftr-498	519	4	opinion	opinion	NOUN
ftr-498	519	5	of	of	ADP
ftr-498	519	6	souter	souter	PROPN
ftr-498	519	7	,	,	PUNCT
ftr-498	519	8	j.	j.	PROPN
ftr-498	519	9	)	)	PUNCT
ftr-498	519	10	.	.	PUNCT
ftr-498	520	1	87	87	NUM
ftr-498	520	2	.	.	PUNCT
ftr-498	521	1	harper	harper	NOUN
ftr-498	521	2	,	,	PUNCT
ftr-498	521	3	113	113	NUM
ftr-498	521	4	s.	s.	PROPN
ftr-498	521	5	ct	ct	PROPN
ftr-498	521	6	.	.	PUNCT
ftr-498	522	1	at	at	ADP
ftr-498	522	2	2530	2530	NUM
ftr-498	522	3	-	-	SYM
ftr-498	522	4	31	31	NUM
ftr-498	522	5	(	(	PUNCT
ftr-498	522	6	o'connor	o'connor	PROPN
ftr-498	522	7	,	,	PUNCT
ftr-498	522	8	j.	j.	PROPN
ftr-498	522	9	,	,	PUNCT
ftr-498	522	10	dissenting	dissent	VERB
ftr-498	522	11	)	)	PUNCT
ftr-498	522	12	.	.	PUNCT
ftr-498	523	1	88	88	NUM
ftr-498	523	2	.	.	PUNCT
ftr-498	524	1	i	i	PRON
ftr-498	524	2	d.	d.	PROPN
ftr-498	524	3	(	(	PUNCT
ftr-498	524	4	o'connor	o'connor	PROPN
ftr-498	524	5	,	,	PUNCT
ftr-498	524	6	j.	j.	PROPN
ftr-498	524	7	,	,	PUNCT
ftr-498	524	8	dissenting	dissent	VERB
ftr-498	524	9	)	)	PUNCT
ftr-498	524	10	.	.	PUNCT
ftr-498	525	1	89	89	NUM
ftr-498	525	2	.	.	PUNCT
ftr-498	526	1	i	i	PRON
ftr-498	526	2	d.	d.	PROPN
ftr-498	526	3	at	at	ADP
ftr-498	526	4	2521	2521	NUM
ftr-498	526	5	n.l	n.l	PROPN
ftr-498	526	6	(	(	PUNCT
ftr-498	526	7	scaiia	scaiia	PROPN
ftr-498	526	8	,	,	PUNCT
ftr-498	526	9	j.	j.	PROPN
ftr-498	526	10	,	,	PUNCT
ftr-498	526	11	concurring	concur	VERB
ftr-498	526	12	)	)	PUNCT
ftr-498	526	13	(	(	PUNCT
ftr-498	526	14	citation	citation	NOUN
ftr-498	526	15	omitted	omit	VERB
ftr-498	526	16	)	)	PUNCT
ftr-498	526	17	.	.	PUNCT
ftr-498	527	1	justice	justice	PROPN
ftr-498	527	2	scalia	scalia	PROPN
ftr-498	527	3	perforce	perforce	PROPN
ftr-498	527	4	assumes	assume	VERB
ftr-498	527	5	that	that	SCONJ
ftr-498	527	6	the	the	DET
ftr-498	527	7	due	due	ADJ
ftr-498	527	8	process	process	NOUN
ftr-498	527	9	clause	clause	NOUN
ftr-498	527	10	does	do	AUX
ftr-498	527	11	not	not	PART
ftr-498	527	12	block	block	VERB
ftr-498	527	13	the	the	DET
ftr-498	527	14	application	application	NOUN
ftr-498	527	15	of	of	ADP
ftr-498	527	16	novel	novel	NOUN
ftr-498	527	17	,	,	PUNCT
ftr-498	527	18	law	law	NOUN
ftr-498	527	19	-	-	PUNCT
ftr-498	527	20	changing	change	VERB
ftr-498	527	21	criminal	criminal	ADJ
ftr-498	527	22	rules	rule	NOUN
ftr-498	527	23	against	against	ADP
ftr-498	527	24	defendants	defendant	NOUN
ftr-498	527	25	-	-	PUNCT
ftr-498	527	26	at	at	ADP
ftr-498	527	27	least	least	ADJ
ftr-498	527	28	not	not	PART
ftr-498	527	29	to	to	ADP
ftr-498	527	30	any	any	DET
ftr-498	527	31	greater	great	ADJ
ftr-498	527	32	degree	degree	NOUN
ftr-498	527	33	than	than	SCONJ
ftr-498	527	34	it	it	PRON
ftr-498	527	35	prevents	prevent	VERB
ftr-498	527	36	their	their	PRON
ftr-498	527	37	application	application	NOUN
ftr-498	527	38	to	to	ADP
ftr-498	527	39	civil	civil	ADJ
ftr-498	527	40	plaintiffs	plaintiff	NOUN
ftr-498	527	41	or	or	CCONJ
ftr-498	527	42	defendants	defendant	NOUN
ftr-498	527	43	.	.	PUNCT
ftr-498	528	1	this	this	DET
ftr-498	528	2	assumption	assumption	NOUN
ftr-498	528	3	might	might	AUX
ftr-498	528	4	be	be	AUX
ftr-498	528	5	questioned	question	VERB
ftr-498	528	6	.	.	PUNCT
ftr-498	529	1	[	[	X
ftr-498	529	2	vol	vol	NOUN
ftr-498	529	3	1:8	1:8	NUM
ftr-498	529	4	harper	harper	NOUN
ftr-498	529	5	and	and	CCONJ
ftr-498	529	6	its	its	PRON
ftr-498	529	7	aftermath	aftermath	NOUN
ftr-498	529	8	of	of	ADP
ftr-498	529	9	civil	civil	ADJ
ftr-498	529	10	cases	case	NOUN
ftr-498	529	11	-	-	PUNCT
ftr-498	529	12	including	include	VERB
ftr-498	529	13	both	both	CCONJ
ftr-498	529	14	tax	tax	NOUN
ftr-498	529	15	refund	refund	NOUN
ftr-498	529	16	cases	case	NOUN
ftr-498	529	17	and	and	CCONJ
ftr-498	529	18	constitutional	constitutional	ADJ
ftr-498	529	19	tort	tort	NOUN
ftr-498	529	20	actions	action	NOUN
ftr-498	529	21	-	-	PUNCT
ftr-498	529	22	nonretroactivity	nonretroactivity	NOUN
ftr-498	529	23	rules	rule	NOUN
ftr-498	529	24	systematically	systematically	ADV
ftr-498	529	25	favor	favor	VERB
ftr-498	529	26	the	the	DET
ftr-498	529	27	government	government	NOUN
ftr-498	529	28	(	(	PUNCT
ftr-498	529	29	or	or	CCONJ
ftr-498	529	30	its	its	PRON
ftr-498	529	31	officials	official	NOUN
ftr-498	529	32	)	)	PUNCT
ftr-498	529	33	at	at	ADP
ftr-498	529	34	the	the	DET
ftr-498	529	35	expense	expense	NOUN
ftr-498	529	36	of	of	ADP
ftr-498	529	37	constitutional	constitutional	ADJ
ftr-498	529	38	rightholders	rightholder	NOUN
ftr-498	529	39	.	.	PUNCT
ftr-498	530	1	"	"	PUNCT
ftr-498	530	2	'	'	PUNCT
ftr-498	530	3	9	9	NUM
ftr-498	530	4	as	as	ADP
ftr-498	530	5	a	a	DET
ftr-498	530	6	logical	logical	ADJ
ftr-498	530	7	matter	matter	NOUN
ftr-498	530	8	,	,	PUNCT
ftr-498	530	9	this	this	PRON
ftr-498	530	10	need	need	AUX
ftr-498	530	11	not	not	PART
ftr-498	530	12	be	be	AUX
ftr-498	530	13	so	so	ADV
ftr-498	530	14	.	.	PUNCT
ftr-498	531	1	it	it	PRON
ftr-498	531	2	is	be	AUX
ftr-498	531	3	theoretically	theoretically	ADV
ftr-498	531	4	possible	possible	ADJ
ftr-498	531	5	that	that	SCONJ
ftr-498	531	6	a	a	DET
ftr-498	531	7	state	state	NOUN
ftr-498	531	8	will	will	AUX
ftr-498	531	9	lose	lose	VERB
ftr-498	531	10	from	from	ADP
ftr-498	531	11	the	the	DET
ftr-498	531	12	chevron	chevron	NOUN
ftr-498	531	13	oil	oil	NOUN
ftr-498	531	14	rule	rule	NOUN
ftr-498	531	15	in	in	ADP
ftr-498	531	16	some	some	DET
ftr-498	531	17	tax	tax	NOUN
ftr-498	531	18	refund	refund	NOUN
ftr-498	531	19	cases	case	NOUN
ftr-498	531	20	.	.	PUNCT
ftr-498	532	1	if	if	SCONJ
ftr-498	532	2	,	,	PUNCT
ftr-498	532	3	for	for	ADP
ftr-498	532	4	example	example	NOUN
ftr-498	532	5	,	,	PUNCT
ftr-498	532	6	an	an	DET
ftr-498	532	7	unexpected	unexpected	ADJ
ftr-498	532	8	ruling	ruling	NOUN
ftr-498	532	9	declared	declare	VERB
ftr-498	532	10	constitutional	constitutional	ADJ
ftr-498	532	11	a	a	DET
ftr-498	532	12	state	state	NOUN
ftr-498	532	13	tax	tax	NOUN
ftr-498	532	14	that	that	PRON
ftr-498	532	15	was	be	AUX
ftr-498	532	16	unlawful	unlawful	ADJ
ftr-498	532	17	under	under	ADP
ftr-498	532	18	earlier	early	ADJ
ftr-498	532	19	precedents	precedent	NOUN
ftr-498	532	20	,	,	PUNCT
ftr-498	532	21	the	the	DET
ftr-498	532	22	state	state	NOUN
ftr-498	532	23	could	could	AUX
ftr-498	532	24	conceivably	conceivably	ADV
ftr-498	532	25	be	be	AUX
ftr-498	532	26	harmed	harm	VERB
ftr-498	532	27	by	by	ADP
ftr-498	532	28	a	a	DET
ftr-498	532	29	chevron	chevron	NOUN
ftr-498	532	30	oil	oil	NOUN
ftr-498	532	31	approach	approach	NOUN
ftr-498	532	32	if	if	SCONJ
ftr-498	532	33	the	the	DET
ftr-498	532	34	ruling	ruling	NOUN
ftr-498	532	35	were	be	AUX
ftr-498	532	36	not	not	PART
ftr-498	532	37	retroactive	retroactive	ADJ
ftr-498	532	38	and	and	CCONJ
ftr-498	532	39	the	the	DET
ftr-498	532	40	state	state	NOUN
ftr-498	532	41	was	be	AUX
ftr-498	532	42	therefore	therefore	ADV
ftr-498	532	43	required	require	VERB
ftr-498	532	44	to	to	PART
ftr-498	532	45	pay	pay	VERB
ftr-498	532	46	back	back	ADP
ftr-498	532	47	the	the	DET
ftr-498	532	48	money	money	NOUN
ftr-498	532	49	it	it	PRON
ftr-498	532	50	had	have	AUX
ftr-498	532	51	collected	collect	VERB
ftr-498	532	52	or	or	CCONJ
ftr-498	532	53	offer	offer	VERB
ftr-498	532	54	some	some	DET
ftr-498	532	55	other	other	ADJ
ftr-498	532	56	type	type	NOUN
ftr-498	532	57	of	of	ADP
ftr-498	532	58	relief	relief	NOUN
ftr-498	532	59	to	to	ADP
ftr-498	532	60	those	those	PRON
ftr-498	532	61	who	who	PRON
ftr-498	532	62	had	have	AUX
ftr-498	532	63	paid	pay	VERB
ftr-498	532	64	the	the	DET
ftr-498	532	65	tax	tax	NOUN
ftr-498	532	66	.	.	PUNCT
ftr-498	533	1	the	the	DET
ftr-498	533	2	number	number	NOUN
ftr-498	533	3	of	of	ADP
ftr-498	533	4	these	these	DET
ftr-498	533	5	cases	case	NOUN
ftr-498	533	6	,	,	PUNCT
ftr-498	533	7	however	however	ADV
ftr-498	533	8	,	,	PUNCT
ftr-498	533	9	is	be	AUX
ftr-498	533	10	apt	apt	ADJ
ftr-498	533	11	to	to	PART
ftr-498	533	12	be	be	AUX
ftr-498	533	13	tiny	tiny	ADJ
ftr-498	533	14	,	,	PUNCT
ftr-498	533	15	because	because	SCONJ
ftr-498	533	16	few	few	ADJ
ftr-498	533	17	states	state	NOUN
ftr-498	533	18	enact	enact	VERB
ftr-498	533	19	taxes	taxis	NOUN
ftr-498	533	20	that	that	PRON
ftr-498	533	21	they	they	PRON
ftr-498	533	22	expect	expect	VERB
ftr-498	533	23	,	,	PUNCT
ftr-498	533	24	under	under	ADP
ftr-498	533	25	established	establish	VERB
ftr-498	533	26	law	law	NOUN
ftr-498	533	27	,	,	PUNCT
ftr-498	533	28	to	to	PART
ftr-498	533	29	be	be	AUX
ftr-498	533	30	found	find	VERB
ftr-498	533	31	unconstitutional	unconstitutional	ADJ
ftr-498	533	32	,	,	PUNCT
ftr-498	533	33	and	and	CCONJ
ftr-498	533	34	because	because	SCONJ
ftr-498	533	35	a	a	DET
ftr-498	533	36	consideration	consideration	NOUN
ftr-498	533	37	of	of	ADP
ftr-498	533	38	the	the	DET
ftr-498	533	39	equities	equity	NOUN
ftr-498	533	40	under	under	ADP
ftr-498	533	41	chevron	chevron	NOUN
ftr-498	533	42	oil	oil	NOUN
ftr-498	533	43	might	might	AUX
ftr-498	533	44	often	often	ADV
ftr-498	533	45	counsel	counsel	VERB
ftr-498	533	46	against	against	ADP
ftr-498	533	47	applying	apply	VERB
ftr-498	533	48	the	the	DET
ftr-498	533	49	new	new	ADJ
ftr-498	533	50	,	,	PUNCT
ftr-498	533	51	tax	tax	NOUN
ftr-498	533	52	-	-	PUNCT
ftr-498	533	53	upholding	uphold	VERB
ftr-498	533	54	rule	rule	NOUN
ftr-498	533	55	prospectively	prospectively	ADV
ftr-498	533	56	only	only	ADV
ftr-498	533	57	.	.	PUNCT
ftr-498	534	1	fallon	fallon	PROPN
ftr-498	534	2	and	and	CCONJ
ftr-498	534	3	meltzer	meltzer	PROPN
ftr-498	534	4	's	's	PART
ftr-498	534	5	point	point	NOUN
ftr-498	534	6	is	be	AUX
ftr-498	534	7	therefore	therefore	ADV
ftr-498	534	8	sound	sound	ADJ
ftr-498	534	9	,	,	PUNCT
ftr-498	534	10	as	as	ADP
ftr-498	534	11	a	a	DET
ftr-498	534	12	practical	practical	ADJ
ftr-498	534	13	observation	observation	NOUN
ftr-498	534	14	.	.	PUNCT
ftr-498	535	1	hence	hence	ADV
ftr-498	535	2	,	,	PUNCT
ftr-498	535	3	even	even	ADV
ftr-498	535	4	if	if	SCONJ
ftr-498	535	5	justice	justice	PROPN
ftr-498	535	6	o'connor	o'connor	PROPN
ftr-498	535	7	is	be	AUX
ftr-498	535	8	correct	correct	ADJ
ftr-498	535	9	in	in	ADP
ftr-498	535	10	discerning	discern	VERB
ftr-498	535	11	a	a	DET
ftr-498	535	12	bias	bias	NOUN
ftr-498	535	13	in	in	ADP
ftr-498	535	14	favor	favor	NOUN
ftr-498	535	15	of	of	ADP
ftr-498	535	16	the	the	DET
ftr-498	535	17	government	government	NOUN
ftr-498	535	18	when	when	SCONJ
ftr-498	535	19	a	a	DET
ftr-498	535	20	cousin	cousin	NOUN
ftr-498	535	21	of	of	ADP
ftr-498	535	22	chevron	chevron	PROPN
ftr-498	535	23	oil	oil	NOUN
ftr-498	535	24	furnished	furnish	VERB
ftr-498	535	25	the	the	DET
ftr-498	535	26	retroactivity	retroactivity	NOUN
ftr-498	535	27	rule	rule	NOUN
ftr-498	535	28	for	for	ADP
ftr-498	535	29	criminal	criminal	ADJ
ftr-498	535	30	cases	case	NOUN
ftr-498	535	31	,	,	PUNCT
ftr-498	535	32	that	that	DET
ftr-498	535	33	bias	bias	NOUN
ftr-498	535	34	exists	exist	VERB
ftr-498	535	35	,	,	PUNCT
ftr-498	535	36	at	at	ADP
ftr-498	535	37	least	least	ADJ
ftr-498	535	38	as	as	ADP
ftr-498	535	39	persistently	persistently	ADV
ftr-498	535	40	,	,	PUNCT
ftr-498	535	41	in	in	ADP
ftr-498	535	42	the	the	DET
ftr-498	535	43	civil	civil	ADJ
ftr-498	535	44	cases	case	NOUN
ftr-498	535	45	that	that	SCONJ
ftr-498	535	46	most	most	ADJ
ftr-498	535	47	concern	concern	NOUN
ftr-498	535	48	her	she	PRON
ftr-498	535	49	.	.	PUNCT
ftr-498	536	1	if	if	SCONJ
ftr-498	536	2	"	"	PUNCT
ftr-498	536	3	the	the	DET
ftr-498	536	4	generalized	generalized	ADJ
ftr-498	536	5	policy	policy	NOUN
ftr-498	536	6	of	of	ADP
ftr-498	536	7	favoring	favor	VERB
ftr-498	536	8	individual	individual	ADJ
ftr-498	536	9	rights	right	NOUN
ftr-498	536	10	over	over	ADP
ftr-498	536	11	governmental	governmental	ADJ
ftr-498	536	12	prerogative	prerogative	NOUN
ftr-498	536	13	can	can	AUX
ftr-498	536	14	justify	justify	VERB
ftr-498	536	15	the	the	DET
ftr-498	536	16	elimination	elimination	NOUN
ftr-498	536	17	of	of	ADP
ftr-498	536	18	prospectivity	prospectivity	NOUN
ftr-498	536	19	in	in	ADP
ftr-498	536	20	the	the	DET
ftr-498	536	21	criminal	criminal	ADJ
ftr-498	536	22	area	area	NOUN
ftr-498	536	23	,	,	PUNCT
ftr-498	536	24	"	"	PUNCT
ftr-498	536	25	91	91	NUM
ftr-498	536	26	it	it	PRON
ftr-498	536	27	should	should	AUX
ftr-498	536	28	also	also	ADV
ftr-498	536	29	be	be	AUX
ftr-498	536	30	able	able	ADJ
ftr-498	536	31	to	to	PART
ftr-498	536	32	do	do	VERB
ftr-498	536	33	so	so	ADV
ftr-498	536	34	in	in	ADP
ftr-498	536	35	civil	civil	ADJ
ftr-498	536	36	tax	tax	NOUN
ftr-498	536	37	cases	case	NOUN
ftr-498	536	38	of	of	ADP
ftr-498	536	39	constitutional	constitutional	ADJ
ftr-498	536	40	stature.92	stature.92	PROPN
ftr-498	536	41	justice	justice	PROPN
ftr-498	536	42	o'connor	o'connor	PROPN
ftr-498	536	43	's	's	PART
ftr-498	536	44	second	second	ADJ
ftr-498	536	45	reason	reason	NOUN
ftr-498	536	46	for	for	ADP
ftr-498	536	47	treating	treat	VERB
ftr-498	536	48	civil	civil	ADJ
ftr-498	536	49	retroactivity	retroactivity	NOUN
ftr-498	536	50	differently	differently	ADV
ftr-498	536	51	from	from	ADP
ftr-498	536	52	criminal	criminal	ADJ
ftr-498	536	53	retroactivity	retroactivity	NOUN
ftr-498	536	54	is	be	AUX
ftr-498	536	55	equally	equally	ADV
ftr-498	536	56	infirm	infirm	ADJ
ftr-498	536	57	.	.	PUNCT
ftr-498	537	1	it	it	PRON
ftr-498	537	2	is	be	AUX
ftr-498	537	3	undoubtedly	undoubtedly	ADV
ftr-498	537	4	true	true	ADJ
ftr-498	537	5	that	that	SCONJ
ftr-498	537	6	criminal	criminal	ADJ
ftr-498	537	7	defendants	defendant	NOUN
ftr-498	537	8	are	be	AUX
ftr-498	537	9	usually	usually	ADV
ftr-498	537	10	interested	interested	ADJ
ftr-498	537	11	only	only	ADV
ftr-498	537	12	in	in	ADP
ftr-498	537	13	retroactive	retroactive	ADJ
ftr-498	537	14	relief	relief	NOUN
ftr-498	537	15	,	,	PUNCT
ftr-498	537	16	whereas	whereas	SCONJ
ftr-498	537	17	civil	civil	ADJ
ftr-498	537	18	litigants	litigant	NOUN
ftr-498	537	19	frequently	frequently	ADV
ftr-498	537	20	desire	desire	VERB
ftr-498	537	21	injunctive	injunctive	ADJ
ftr-498	537	22	relief	relief	NOUN
ftr-498	537	23	as	as	ADV
ftr-498	537	24	well	well	ADV
ftr-498	537	25	.	.	PUNCT
ftr-498	538	1	but	but	CCONJ
ftr-498	538	2	this	this	DET
ftr-498	538	3	statistical	statistical	ADJ
ftr-498	538	4	difference	difference	NOUN
ftr-498	538	5	surely	surely	ADV
ftr-498	538	6	can	can	AUX
ftr-498	538	7	not	not	PART
ftr-498	538	8	justify	justify	VERB
ftr-498	538	9	denying	deny	VERB
ftr-498	538	10	retroactive	retroactive	ADJ
ftr-498	538	11	relief	relief	NOUN
ftr-498	538	12	to	to	ADP
ftr-498	538	13	taxpayers	taxpayer	NOUN
ftr-498	538	14	and	and	CCONJ
ftr-498	538	15	other	other	ADJ
ftr-498	538	16	civil	civil	ADJ
ftr-498	538	17	plaintiffs	plaintiff	NOUN
ftr-498	538	18	who	who	PRON
ftr-498	538	19	do	do	AUX
ftr-498	538	20	not	not	PART
ftr-498	538	21	request	request	VERB
ftr-498	538	22	injunctive	injunctive	ADJ
ftr-498	538	23	relief	relief	NOUN
ftr-498	538	24	,	,	PUNCT
ftr-498	538	25	perhaps	perhaps	ADV
ftr-498	538	26	because	because	SCONJ
ftr-498	538	27	the	the	DET
ftr-498	538	28	offending	offend	VERB
ftr-498	538	29	tax	tax	NOUN
ftr-498	538	30	has	have	AUX
ftr-498	538	31	already	already	ADV
ftr-498	538	32	been	be	AUX
ftr-498	538	33	repealed	repeal	VERB
ftr-498	538	34	,	,	PUNCT
ftr-498	538	35	or	or	CCONJ
ftr-498	538	36	who	who	PRON
ftr-498	538	37	,	,	PUNCT
ftr-498	538	38	as	as	ADP
ftr-498	538	39	in	in	ADP
ftr-498	538	40	harper	harper	NOUN
ftr-498	538	41	,	,	PUNCT
ftr-498	538	42	will	will	AUX
ftr-498	538	43	likely	likely	ADV
ftr-498	538	44	achieve	achieve	VERB
ftr-498	538	45	no	no	DET
ftr-498	538	46	more	more	ADV
ftr-498	538	47	tangible	tangible	ADJ
ftr-498	538	48	benefit	benefit	NOUN
ftr-498	538	49	in	in	ADP
ftr-498	538	50	the	the	DET
ftr-498	538	51	future	future	NOUN
ftr-498	538	52	than	than	ADP
ftr-498	538	53	seeing	see	VERB
ftr-498	538	54	state	state	NOUN
ftr-498	538	55	retirees	retiree	NOUN
ftr-498	538	56	taxed	tax	VERB
ftr-498	538	57	more	more	ADV
ftr-498	538	58	heavily	heavily	ADV
ftr-498	538	59	or	or	CCONJ
ftr-498	538	60	additional	additional	ADJ
ftr-498	538	61	sums	sum	NOUN
ftr-498	538	62	of	of	ADP
ftr-498	538	63	money	money	NOUN
ftr-498	538	64	passing	pass	VERB
ftr-498	538	65	from	from	ADP
ftr-498	538	66	the	the	DET
ftr-498	538	67	state	state	NOUN
ftr-498	538	68	treasury	treasury	NOUN
ftr-498	538	69	to	to	ADP
ftr-498	538	70	the	the	DET
ftr-498	538	71	internal	internal	ADJ
ftr-498	538	72	revenue	revenue	NOUN
ftr-498	538	73	service	service	NOUN
ftr-498	538	74	.	.	PUNCT
ftr-498	539	1	conversely	conversely	ADV
ftr-498	539	2	,	,	PUNCT
ftr-498	539	3	criminal	criminal	ADJ
ftr-498	539	4	defendants	defendant	NOUN
ftr-498	539	5	can	can	AUX
ftr-498	539	6	be	be	AUX
ftr-498	539	7	expected	expect	VERB
ftr-498	539	8	to	to	PART
ftr-498	539	9	pursue	pursue	VERB
ftr-498	539	10	legal	legal	ADJ
ftr-498	539	11	challenges	challenge	NOUN
ftr-498	539	12	even	even	ADV
ftr-498	539	13	if	if	SCONJ
ftr-498	539	14	it	it	PRON
ftr-498	539	15	is	be	AUX
ftr-498	539	16	not	not	PART
ftr-498	539	17	certain	certain	ADJ
ftr-498	539	18	,	,	PUNCT
ftr-498	539	19	but	but	CCONJ
ftr-498	539	20	only	only	ADV
ftr-498	539	21	possible	possible	ADJ
ftr-498	539	22	,	,	PUNCT
ftr-498	539	23	that	that	SCONJ
ftr-498	539	24	if	if	SCONJ
ftr-498	539	25	they	they	PRON
ftr-498	539	26	prevail	prevail	VERB
ftr-498	539	27	,	,	PUNCT
ftr-498	539	28	the	the	DET
ftr-498	539	29	court	court	NOUN
ftr-498	539	30	's	's	PART
ftr-498	539	31	ruling	ruling	NOUN
ftr-498	539	32	will	will	AUX
ftr-498	539	33	apply	apply	VERB
ftr-498	539	34	retroactive90	retroactive90	NOUN
ftr-498	539	35	.	.	PUNCT
ftr-498	540	1	fallon	fallon	PROPN
ftr-498	540	2	&	&	CCONJ
ftr-498	540	3	meltzer	meltzer	PROPN
ftr-498	540	4	,	,	PUNCT
ftr-498	540	5	supra	supra	PROPN
ftr-498	540	6	note	note	PROPN
ftr-498	540	7	83	83	NUM
ftr-498	540	8	,	,	PUNCT
ftr-498	540	9	at	at	ADP
ftr-498	540	10	1769	1769	NUM
ftr-498	540	11	n.208	n.208	NOUN
ftr-498	540	12	.	.	PUNCT
ftr-498	540	13	91	91	NUM
ftr-498	540	14	.	.	PUNCT
ftr-498	540	15	harper	harper	NOUN
ftr-498	540	16	,	,	PUNCT
ftr-498	540	17	113	113	NUM
ftr-498	540	18	s.	s.	PROPN
ftr-498	540	19	ct	ct	PROPN
ftr-498	540	20	.	.	PUNCT
ftr-498	541	1	at	at	ADP
ftr-498	541	2	2530	2530	NUM
ftr-498	541	3	(	(	PUNCT
ftr-498	541	4	o'connor	o'connor	PROPN
ftr-498	541	5	,	,	PUNCT
ftr-498	541	6	j.	j.	PROPN
ftr-498	541	7	,	,	PUNCT
ftr-498	541	8	dissenting	dissent	VERB
ftr-498	541	9	)	)	PUNCT
ftr-498	541	10	.	.	PUNCT
ftr-498	542	1	92	92	NUM
ftr-498	542	2	.	.	PUNCT
ftr-498	543	1	if	if	SCONJ
ftr-498	543	2	the	the	DET
ftr-498	543	3	fact	fact	NOUN
ftr-498	543	4	that	that	SCONJ
ftr-498	543	5	individual	individual	ADJ
ftr-498	543	6	rights	right	NOUN
ftr-498	543	7	are	be	AUX
ftr-498	543	8	at	at	ADP
ftr-498	543	9	stake	stake	NOUN
ftr-498	543	10	is	be	AUX
ftr-498	543	11	what	what	PRON
ftr-498	543	12	matters	matter	VERB
ftr-498	543	13	to	to	ADP
ftr-498	543	14	justice	justice	PROPN
ftr-498	543	15	o'connor	o'connor	PROPN
ftr-498	543	16	,	,	PUNCT
ftr-498	543	17	it	it	PRON
ftr-498	543	18	is	be	AUX
ftr-498	543	19	worth	worth	ADJ
ftr-498	543	20	noting	note	VERB
ftr-498	543	21	that	that	SCONJ
ftr-498	543	22	the	the	DET
ftr-498	543	23	court	court	NOUN
ftr-498	543	24	has	have	AUX
ftr-498	543	25	held	hold	VERB
ftr-498	543	26	that	that	SCONJ
ftr-498	543	27	plaintiffs	plaintiff	NOUN
ftr-498	543	28	do	do	AUX
ftr-498	543	29	have	have	VERB
ftr-498	543	30	a	a	DET
ftr-498	543	31	right	right	NOUN
ftr-498	543	32	,	,	PUNCT
ftr-498	543	33	under	under	ADP
ftr-498	543	34	42	42	NUM
ftr-498	543	35	u.s.c	u.s.c	ADJ
ftr-498	543	36	.	.	PUNCT
ftr-498	544	1	§	§	PROPN
ftr-498	544	2	1983	1983	NUM
ftr-498	544	3	,	,	PUNCT
ftr-498	544	4	to	to	PART
ftr-498	544	5	sue	sue	VERB
ftr-498	544	6	and	and	CCONJ
ftr-498	544	7	recover	recover	VERB
ftr-498	544	8	for	for	ADP
ftr-498	544	9	taxes	taxis	NOUN
ftr-498	544	10	that	that	PRON
ftr-498	544	11	violate	violate	VERB
ftr-498	544	12	the	the	DET
ftr-498	544	13	commerce	commerce	NOUN
ftr-498	544	14	clause	clause	NOUN
ftr-498	544	15	.	.	PUNCT
ftr-498	545	1	see	see	VERB
ftr-498	545	2	dennis	dennis	PROPN
ftr-498	545	3	v.	v.	PROPN
ftr-498	545	4	higgins	higgins	PROPN
ftr-498	545	5	,	,	PUNCT
ftr-498	545	6	111	111	NUM
ftr-498	545	7	s.	s.	PROPN
ftr-498	545	8	ct	ct	PROPN
ftr-498	545	9	.	.	PROPN
ftr-498	546	1	865	865	NUM
ftr-498	546	2	(	(	PUNCT
ftr-498	546	3	1991	1991	NUM
ftr-498	546	4	)	)	PUNCT
ftr-498	546	5	.	.	PUNCT
ftr-498	547	1	the	the	DET
ftr-498	547	2	commerce	commerce	NOUN
ftr-498	547	3	clause	clause	NOUN
ftr-498	547	4	,	,	PUNCT
ftr-498	547	5	the	the	DET
ftr-498	547	6	court	court	NOUN
ftr-498	547	7	concluded	conclude	VERB
ftr-498	547	8	,	,	PUNCT
ftr-498	547	9	does	do	AUX
ftr-498	547	10	not	not	PART
ftr-498	547	11	merely	merely	ADV
ftr-498	547	12	empower	empower	VERB
ftr-498	547	13	the	the	DET
ftr-498	547	14	federal	federal	ADJ
ftr-498	547	15	government	government	NOUN
ftr-498	547	16	and	and	CCONJ
ftr-498	547	17	tacitly	tacitly	ADV
ftr-498	547	18	limit	limit	VERB
ftr-498	547	19	state	state	NOUN
ftr-498	547	20	chauvinism	chauvinism	NOUN
ftr-498	547	21	:	:	PUNCT
ftr-498	547	22	it	it	PRON
ftr-498	547	23	confers	confer	VERB
ftr-498	547	24	rights	right	NOUN
ftr-498	547	25	on	on	ADP
ftr-498	547	26	people	people	NOUN
ftr-498	547	27	and	and	CCONJ
ftr-498	547	28	businesses	business	NOUN
ftr-498	547	29	to	to	PART
ftr-498	547	30	ply	ply	VERB
ftr-498	547	31	their	their	PRON
ftr-498	547	32	trades	trade	NOUN
ftr-498	547	33	free	free	ADJ
ftr-498	547	34	from	from	ADP
ftr-498	547	35	certain	certain	ADJ
ftr-498	547	36	types	type	NOUN
ftr-498	547	37	of	of	ADP
ftr-498	547	38	discrimination	discrimination	NOUN
ftr-498	547	39	.	.	PUNCT
ftr-498	548	1	see	see	VERB
ftr-498	548	2	i	i	PRON
ftr-498	548	3	d.	d.	PROPN
ftr-498	548	4	at	at	ADP
ftr-498	548	5	870	870	NUM
ftr-498	548	6	-	-	SYM
ftr-498	548	7	71	71	NUM
ftr-498	548	8	.	.	PUNCT
ftr-498	549	1	justice	justice	PROPN
ftr-498	549	2	o'connor	o'connor	PROPN
ftr-498	549	3	joined	join	VERB
ftr-498	549	4	the	the	DET
ftr-498	549	5	court	court	NOUN
ftr-498	549	6	's	's	PART
ftr-498	549	7	opinion	opinion	NOUN
ftr-498	549	8	in	in	ADP
ftr-498	549	9	full	full	ADJ
ftr-498	549	10	.	.	PUNCT
ftr-498	550	1	19931	19931	NUM
ftr-498	550	2	florida	florida	PROPN
ftr-498	550	3	tax	tax	NOUN
ftr-498	550	4	review	review	NOUN
ftr-498	550	5	ly	ly	X
ftr-498	550	6	to	to	ADP
ftr-498	550	7	them	they	PRON
ftr-498	550	8	.	.	PUNCT
ftr-498	551	1	what	what	PRON
ftr-498	551	2	have	have	VERB
ftr-498	551	3	they	they	PRON
ftr-498	551	4	to	to	PART
ftr-498	551	5	lose	lose	VERB
ftr-498	551	6	by	by	ADP
ftr-498	551	7	litigating	litigate	VERB
ftr-498	551	8	?	?	PUNCT
ftr-498	552	1	justice	justice	PROPN
ftr-498	552	2	o'connor	o'connor	PROPN
ftr-498	552	3	's	's	PART
ftr-498	552	4	distinction	distinction	NOUN
ftr-498	552	5	appears	appear	VERB
ftr-498	552	6	especially	especially	ADV
ftr-498	552	7	vulnerable	vulnerable	ADJ
ftr-498	552	8	because	because	SCONJ
ftr-498	552	9	there	there	PRON
ftr-498	552	10	seems	seem	VERB
ftr-498	552	11	to	to	PART
ftr-498	552	12	be	be	AUX
ftr-498	552	13	no	no	DET
ftr-498	552	14	reason	reason	NOUN
ftr-498	552	15	to	to	PART
ftr-498	552	16	establish	establish	VERB
ftr-498	552	17	a	a	DET
ftr-498	552	18	bright	bright	ADJ
ftr-498	552	19	-	-	PUNCT
ftr-498	552	20	line	line	NOUN
ftr-498	552	21	rule	rule	NOUN
ftr-498	552	22	in	in	ADP
ftr-498	552	23	this	this	DET
ftr-498	552	24	area	area	NOUN
ftr-498	552	25	.	.	PUNCT
ftr-498	553	1	certainly	certainly	ADV
ftr-498	553	2	,	,	PUNCT
ftr-498	553	3	justice	justice	PROPN
ftr-498	553	4	o'connor	o'connor	PROPN
ftr-498	553	5	has	have	AUX
ftr-498	553	6	not	not	PART
ftr-498	553	7	suggested	suggest	VERB
ftr-498	553	8	one	one	NUM
ftr-498	553	9	.	.	PUNCT
ftr-498	554	1	and	and	CCONJ
ftr-498	554	2	simply	simply	ADV
ftr-498	554	3	to	to	PART
ftr-498	554	4	say	say	VERB
ftr-498	554	5	that	that	SCONJ
ftr-498	554	6	half	half	DET
ftr-498	554	7	a	a	DET
ftr-498	554	8	loaf	loaf	NOUN
ftr-498	554	9	-	-	PUNCT
ftr-498	554	10	some	some	DET
ftr-498	554	11	protection	protection	NOUN
ftr-498	554	12	in	in	ADP
ftr-498	554	13	the	the	DET
ftr-498	554	14	future	future	NOUN
ftr-498	554	15	-	-	PUNCT
ftr-498	554	16	is	be	AUX
ftr-498	554	17	enough	enough	ADJ
ftr-498	554	18	without	without	ADP
ftr-498	554	19	addressing	address	VERB
ftr-498	554	20	the	the	DET
ftr-498	554	21	merits	merit	NOUN
ftr-498	554	22	of	of	ADP
ftr-498	554	23	the	the	DET
ftr-498	554	24	claim	claim	NOUN
ftr-498	554	25	that	that	SCONJ
ftr-498	554	26	a	a	DET
ftr-498	554	27	whole	whole	ADJ
ftr-498	554	28	loaf	loaf	NOUN
ftr-498	554	29	is	be	AUX
ftr-498	554	30	constitutionally	constitutionally	ADV
ftr-498	554	31	required	require	VERB
ftr-498	554	32	,	,	PUNCT
ftr-498	554	33	for	for	ADP
ftr-498	554	34	the	the	DET
ftr-498	554	35	same	same	ADJ
ftr-498	554	36	reasons	reason	NOUN
ftr-498	554	37	that	that	PRON
ftr-498	554	38	the	the	DET
ftr-498	554	39	court	court	NOUN
ftr-498	554	40	found	find	VERB
ftr-498	554	41	compelling	compelling	ADJ
ftr-498	554	42	in	in	ADP
ftr-498	554	43	revising	revise	VERB
ftr-498	554	44	its	its	PRON
ftr-498	554	45	approach	approach	NOUN
ftr-498	554	46	to	to	ADP
ftr-498	554	47	criminal	criminal	ADJ
ftr-498	554	48	cases	case	NOUN
ftr-498	554	49	,	,	PUNCT
ftr-498	554	50	is	be	AUX
ftr-498	554	51	plainly	plainly	ADV
ftr-498	554	52	inadequate	inadequate	ADJ
ftr-498	554	53	.	.	PUNCT
ftr-498	555	1	as	as	SCONJ
ftr-498	555	2	justice	justice	PROPN
ftr-498	555	3	scalia	scalia	PROPN
ftr-498	555	4	complained	complain	VERB
ftr-498	555	5	,	,	PUNCT
ftr-498	555	6	it	it	PRON
ftr-498	555	7	is	be	AUX
ftr-498	555	8	unclear	unclear	ADJ
ftr-498	555	9	why	why	SCONJ
ftr-498	555	10	,	,	PUNCT
ftr-498	555	11	"	"	PUNCT
ftr-498	555	12	if	if	SCONJ
ftr-498	555	13	a	a	DET
ftr-498	555	14	receipt	receipt	NOUN
ftr-498	555	15	-	-	PUNCT
ftr-498	555	16	of	of	ADP
ftr-498	555	17	-	-	PUNCT
ftr-498	555	18	some	some	DET
ftr-498	555	19	-	-	PUNCT
ftr-498	555	20	benefit	benefit	NOUN
ftr-498	555	21	principle	principle	NOUN
ftr-498	555	22	is	be	AUX
ftr-498	555	23	important	important	ADJ
ftr-498	555	24	,	,	PUNCT
ftr-498	555	25	we	we	PRON
ftr-498	555	26	should	should	AUX
ftr-498	555	27	use	use	VERB
ftr-498	555	28	such	such	DET
ftr-498	555	29	an	an	DET
ftr-498	555	30	inaccurate	inaccurate	ADJ
ftr-498	555	31	proxy	proxy	NOUN
ftr-498	555	32	as	as	ADP
ftr-498	555	33	the	the	DET
ftr-498	555	34	civil	civil	ADJ
ftr-498	555	35	/	/	SYM
ftr-498	555	36	criminal	criminal	ADJ
ftr-498	555	37	distinction	distinction	NOUN
ftr-498	555	38	,	,	PUNCT
ftr-498	555	39	or	or	CCONJ
ftr-498	555	40	how	how	SCONJ
ftr-498	555	41	this	this	DET
ftr-498	555	42	newlydiscovered	newlydiscovere	VERB
ftr-498	555	43	principle	principle	NOUN
ftr-498	555	44	overcomes	overcome	VERB
ftr-498	555	45	the	the	DET
ftr-498	555	46	'	'	PUNCT
ftr-498	555	47	basic	basic	ADJ
ftr-498	555	48	norms	norm	NOUN
ftr-498	555	49	of	of	ADP
ftr-498	555	50	constitutional	constitutional	ADJ
ftr-498	555	51	adjudication	adjudication	NOUN
ftr-498	555	52	,	,	PUNCT
ftr-498	555	53	'	'	PUNCT
ftr-498	555	54	on	on	ADP
ftr-498	555	55	which	which	PRON
ftr-498	555	56	griffith	griffith	PROPN
ftr-498	555	57	v.	v.	ADP
ftr-498	555	58	kentucky	kentucky	PROPN
ftr-498	555	59	,	,	PUNCT
ftr-498	555	60	479	479	NUM
ftr-498	555	61	u.s	u.s	PROPN
ftr-498	555	62	.	.	PROPN
ftr-498	555	63	314	314	NUM
ftr-498	555	64	,	,	PUNCT
ftr-498	555	65	322	322	NUM
ftr-498	555	66	(	(	PUNCT
ftr-498	555	67	1987	1987	NUM
ftr-498	555	68	)	)	PUNCT
ftr-498	555	69	,	,	PUNCT
ftr-498	555	70	rested	rest	VERB
ftr-498	555	71	.	.	PUNCT
ftr-498	556	1	"93	"93	PROPN
ftr-498	556	2	perhaps	perhaps	ADV
ftr-498	556	3	justice	justice	PROPN
ftr-498	556	4	o'connor	o'connor	PROPN
ftr-498	556	5	's	's	PART
ftr-498	556	6	real	real	ADJ
ftr-498	556	7	concern	concern	NOUN
ftr-498	556	8	is	be	AUX
ftr-498	556	9	with	with	ADP
ftr-498	556	10	litigants	litigant	NOUN
ftr-498	556	11	'	'	PART
ftr-498	556	12	incentives	incentive	NOUN
ftr-498	556	13	to	to	PART
ftr-498	556	14	sue	sue	VERB
ftr-498	556	15	,	,	PUNCT
ftr-498	556	16	which	which	PRON
ftr-498	556	17	affect	affect	VERB
ftr-498	556	18	the	the	DET
ftr-498	556	19	celerity	celerity	NOUN
ftr-498	556	20	with	with	ADP
ftr-498	556	21	which	which	PRON
ftr-498	556	22	constitutional	constitutional	ADJ
ftr-498	556	23	errors	error	NOUN
ftr-498	556	24	are	be	AUX
ftr-498	556	25	corrected	correct	VERB
ftr-498	556	26	.	.	PUNCT
ftr-498	557	1	but	but	CCONJ
ftr-498	557	2	if	if	SCONJ
ftr-498	557	3	her	her	PRON
ftr-498	557	4	contention	contention	NOUN
ftr-498	557	5	is	be	AUX
ftr-498	557	6	that	that	SCONJ
ftr-498	557	7	the	the	DET
ftr-498	557	8	chevron	chevron	NOUN
ftr-498	557	9	oil	oil	NOUN
ftr-498	557	10	approach	approach	NOUN
ftr-498	557	11	to	to	ADP
ftr-498	557	12	retroactivity	retroactivity	NOUN
ftr-498	557	13	in	in	ADP
ftr-498	557	14	civil	civil	ADJ
ftr-498	557	15	cases	case	NOUN
ftr-498	557	16	produces	produce	VERB
ftr-498	557	17	the	the	DET
ftr-498	557	18	optimal	optimal	ADJ
ftr-498	557	19	level	level	NOUN
ftr-498	557	20	of	of	ADP
ftr-498	557	21	constitutional	constitutional	ADJ
ftr-498	557	22	challenges	challenge	NOUN
ftr-498	557	23	,	,	PUNCT
ftr-498	557	24	she	she	PRON
ftr-498	557	25	needs	need	VERB
ftr-498	557	26	to	to	PART
ftr-498	557	27	show	show	VERB
ftr-498	557	28	how	how	SCONJ
ftr-498	557	29	she	she	PRON
ftr-498	557	30	arrived	arrive	VERB
ftr-498	557	31	at	at	ADP
ftr-498	557	32	this	this	DET
ftr-498	557	33	conclusion	conclusion	NOUN
ftr-498	557	34	,	,	PUNCT
ftr-498	557	35	and	and	CCONJ
ftr-498	557	36	why	why	SCONJ
ftr-498	557	37	a	a	DET
ftr-498	557	38	rule	rule	NOUN
ftr-498	557	39	of	of	ADP
ftr-498	557	40	automatic	automatic	ADJ
ftr-498	557	41	retroactivity	retroactivity	NOUN
ftr-498	557	42	would	would	AUX
ftr-498	557	43	prompt	prompt	VERB
ftr-498	557	44	too	too	ADV
ftr-498	557	45	many	many	ADJ
ftr-498	557	46	civil	civil	ADJ
ftr-498	557	47	suits	suit	NOUN
ftr-498	557	48	.	.	PUNCT
ftr-498	558	1	her	her	PRON
ftr-498	558	2	opinions	opinion	NOUN
ftr-498	558	3	have	have	AUX
ftr-498	558	4	thus	thus	ADV
ftr-498	558	5	far	far	ADV
ftr-498	558	6	offered	offer	VERB
ftr-498	558	7	no	no	DET
ftr-498	558	8	clues	clue	NOUN
ftr-498	558	9	.	.	PUNCT
ftr-498	559	1	these	these	DET
ftr-498	559	2	arguments	argument	NOUN
ftr-498	559	3	are	be	AUX
ftr-498	559	4	all	all	ADV
ftr-498	559	5	negative	negative	ADJ
ftr-498	559	6	in	in	ADP
ftr-498	559	7	character	character	NOUN
ftr-498	559	8	.	.	PUNCT
ftr-498	560	1	they	they	PRON
ftr-498	560	2	parry	parry	VERB
ftr-498	560	3	attempts	attempt	NOUN
ftr-498	560	4	to	to	PART
ftr-498	560	5	justify	justify	VERB
ftr-498	560	6	using	use	VERB
ftr-498	560	7	one	one	NUM
ftr-498	560	8	rule	rule	NOUN
ftr-498	560	9	to	to	PART
ftr-498	560	10	ascertain	ascertain	VERB
ftr-498	560	11	civil	civil	ADJ
ftr-498	560	12	retroactivity	retroactivity	NOUN
ftr-498	560	13	and	and	CCONJ
ftr-498	560	14	another	another	PRON
ftr-498	560	15	to	to	PART
ftr-498	560	16	determine	determine	VERB
ftr-498	560	17	whether	whether	SCONJ
ftr-498	560	18	new	new	ADJ
ftr-498	560	19	federal	federal	ADJ
ftr-498	560	20	criminal	criminal	ADJ
ftr-498	560	21	decisions	decision	NOUN
ftr-498	560	22	apply	apply	VERB
ftr-498	560	23	retroactively	retroactively	ADV
ftr-498	560	24	.	.	PUNCT
ftr-498	561	1	are	be	AUX
ftr-498	561	2	there	there	PRON
ftr-498	561	3	persuasive	persuasive	ADJ
ftr-498	561	4	positive	positive	ADJ
ftr-498	561	5	arguments	argument	NOUN
ftr-498	561	6	for	for	ADP
ftr-498	561	7	univocal	univocal	ADJ
ftr-498	561	8	treatment	treatment	NOUN
ftr-498	561	9	,	,	PUNCT
ftr-498	561	10	apart	apart	ADV
ftr-498	561	11	from	from	ADP
ftr-498	561	12	uniformity	uniformity	NOUN
ftr-498	561	13	's	's	PART
ftr-498	561	14	capacity	capacity	NOUN
ftr-498	561	15	to	to	PART
ftr-498	561	16	avoid	avoid	VERB
ftr-498	561	17	what	what	PRON
ftr-498	561	18	seems	seem	VERB
ftr-498	561	19	a	a	DET
ftr-498	561	20	theoretical	theoretical	ADJ
ftr-498	561	21	anomaly	anomaly	NOUN
ftr-498	561	22	in	in	ADP
ftr-498	561	23	the	the	DET
ftr-498	561	24	hypothetical	hypothetical	ADJ
ftr-498	561	25	variant	variant	NOUN
ftr-498	561	26	of	of	ADP
ftr-498	561	27	american	american	PROPN
ftr-498	561	28	trucking	trucking	PROPN
ftr-498	561	29	described	describe	VERB
ftr-498	561	30	above	above	ADV
ftr-498	561	31	?	?	PUNCT
ftr-498	562	1	in	in	ADP
ftr-498	562	2	my	my	PRON
ftr-498	562	3	opinion	opinion	NOUN
ftr-498	562	4	,	,	PUNCT
ftr-498	562	5	there	there	PRON
ftr-498	562	6	are	be	VERB
ftr-498	562	7	.	.	PUNCT
ftr-498	563	1	but	but	CCONJ
ftr-498	563	2	these	these	DET
ftr-498	563	3	reasons	reason	NOUN
ftr-498	563	4	are	be	AUX
ftr-498	563	5	etherial	etherial	ADJ
ftr-498	563	6	,	,	PUNCT
ftr-498	563	7	more	more	ADJ
ftr-498	563	8	considerations	consideration	NOUN
ftr-498	563	9	of	of	ADP
ftr-498	563	10	naturalness	naturalness	NOUN
ftr-498	563	11	and	and	CCONJ
ftr-498	563	12	simplicity	simplicity	NOUN
ftr-498	563	13	than	than	ADP
ftr-498	563	14	of	of	ADP
ftr-498	563	15	constitutional	constitutional	ADJ
ftr-498	563	16	necessity	necessity	NOUN
ftr-498	563	17	or	or	CCONJ
ftr-498	563	18	concrete	concrete	ADJ
ftr-498	563	19	advantage	advantage	NOUN
ftr-498	563	20	to	to	ADP
ftr-498	563	21	judicial	judicial	ADJ
ftr-498	563	22	decisionmakers	decisionmaker	NOUN
ftr-498	563	23	or	or	CCONJ
ftr-498	563	24	any	any	DET
ftr-498	563	25	group	group	NOUN
ftr-498	563	26	of	of	ADP
ftr-498	563	27	potential	potential	ADJ
ftr-498	563	28	litigants	litigant	NOUN
ftr-498	563	29	.	.	PUNCT
ftr-498	564	1	article	article	PROPN
ftr-498	564	2	iii	iii	PROPN
ftr-498	564	3	's	's	PART
ftr-498	564	4	command	command	NOUN
ftr-498	564	5	that	that	SCONJ
ftr-498	564	6	federal	federal	ADJ
ftr-498	564	7	courts	court	NOUN
ftr-498	564	8	decide	decide	VERB
ftr-498	564	9	cases	case	NOUN
ftr-498	564	10	or	or	CCONJ
ftr-498	564	11	controversies	controversy	NOUN
ftr-498	564	12	can	can	AUX
ftr-498	564	13	not	not	PART
ftr-498	564	14	plausibly	plausibly	ADV
ftr-498	564	15	be	be	AUX
ftr-498	564	16	read	read	VERB
ftr-498	564	17	to	to	PART
ftr-498	564	18	bar	bar	NOUN
ftr-498	564	19	applying	apply	VERB
ftr-498	564	20	a	a	DET
ftr-498	564	21	decision	decision	NOUN
ftr-498	564	22	purely	purely	ADV
ftr-498	564	23	prospectively	prospectively	ADV
ftr-498	564	24	,	,	PUNCT
ftr-498	564	25	if	if	SCONJ
ftr-498	564	26	that	that	PRON
ftr-498	564	27	means	mean	VERB
ftr-498	564	28	resolving	resolve	VERB
ftr-498	564	29	the	the	DET
ftr-498	564	30	merits	merit	NOUN
ftr-498	564	31	of	of	ADP
ftr-498	564	32	a	a	DET
ftr-498	564	33	case	case	NOUN
ftr-498	564	34	but	but	CCONJ
ftr-498	564	35	offering	offer	VERB
ftr-498	564	36	no	no	DET
ftr-498	564	37	remedy	remedy	NOUN
ftr-498	564	38	for	for	ADP
ftr-498	564	39	past	past	ADJ
ftr-498	564	40	wrongs	wrong	NOUN
ftr-498	564	41	.	.	PUNCT
ftr-498	564	42	'	'	PUNCT
ftr-498	565	1	what	what	PRON
ftr-498	565	2	the	the	DET
ftr-498	565	3	griffith	griffith	PROPN
ftr-498	565	4	court	court	NOUN
ftr-498	565	5	called	call	VERB
ftr-498	565	6	"	"	PUNCT
ftr-498	565	7	the	the	DET
ftr-498	565	8	93	93	NUM
ftr-498	565	9	.	.	PUNCT
ftr-498	566	1	harper	harper	NOUN
ftr-498	566	2	,	,	PUNCT
ftr-498	566	3	113	113	NUM
ftr-498	566	4	s.	s.	PROPN
ftr-498	566	5	ct	ct	PROPN
ftr-498	566	6	.	.	PUNCT
ftr-498	567	1	at	at	ADP
ftr-498	567	2	2522	2522	NUM
ftr-498	567	3	n.1	n.1	SYM
ftr-498	567	4	(	(	PUNCT
ftr-498	567	5	scalia	scalia	PROPN
ftr-498	567	6	,	,	PUNCT
ftr-498	567	7	j.	j.	PROPN
ftr-498	567	8	,	,	PUNCT
ftr-498	567	9	concurring	concur	VERB
ftr-498	567	10	)	)	PUNCT
ftr-498	567	11	(	(	PUNCT
ftr-498	567	12	citation	citation	NOUN
ftr-498	567	13	omitted	omit	VERB
ftr-498	567	14	)	)	PUNCT
ftr-498	567	15	.	.	PUNCT
ftr-498	568	1	94	94	NUM
ftr-498	568	2	.	.	PUNCT
ftr-498	569	1	justice	justice	PROPN
ftr-498	569	2	scalia	scalia	PROPN
ftr-498	569	3	stated	state	VERB
ftr-498	569	4	in	in	ADP
ftr-498	569	5	his	his	PRON
ftr-498	569	6	american	american	ADJ
ftr-498	569	7	trucking	trucking	NOUN
ftr-498	569	8	concurrence	concurrence	NOUN
ftr-498	569	9	that	that	SCONJ
ftr-498	569	10	"	"	PUNCT
ftr-498	569	11	the	the	DET
ftr-498	569	12	case	case	NOUN
ftr-498	569	13	-	-	PUNCT
ftr-498	569	14	orcontroversy	orcontroversy	NOUN
ftr-498	569	15	requirement	requirement	NOUN
ftr-498	569	16	of	of	ADP
ftr-498	569	17	article	article	NOUN
ftr-498	569	18	h	h	NOUN
ftr-498	569	19	,	,	PUNCT
ftr-498	569	20	§	§	PROPN
ftr-498	569	21	2	2	NUM
ftr-498	569	22	,	,	PUNCT
ftr-498	569	23	cl	cl	NOUN
ftr-498	569	24	.	.	NOUN
ftr-498	569	25	1	1	NUM
ftr-498	569	26	....	....	PUNCT
ftr-498	569	27	surely	surely	ADV
ftr-498	569	28	requires	require	VERB
ftr-498	569	29	retroactivity	retroactivity	NOUN
ftr-498	569	30	with	with	ADP
ftr-498	569	31	respect	respect	NOUN
ftr-498	569	32	to	to	ADP
ftr-498	569	33	the	the	DET
ftr-498	569	34	parties	party	NOUN
ftr-498	569	35	immediately	immediately	ADV
ftr-498	569	36	before	before	ADP
ftr-498	569	37	the	the	DET
ftr-498	569	38	court	court	NOUN
ftr-498	569	39	.	.	PUNCT
ftr-498	569	40	"	"	PUNCT
ftr-498	570	1	american	american	PROPN
ftr-498	570	2	trucking	trucking	PROPN
ftr-498	570	3	,	,	PUNCT
ftr-498	570	4	496	496	NUM
ftr-498	570	5	u.s	u.s	PROPN
ftr-498	570	6	.	.	PROPN
ftr-498	570	7	at	at	ADP
ftr-498	570	8	204	204	NUM
ftr-498	570	9	(	(	PUNCT
ftr-498	570	10	scalia	scalia	PROPN
ftr-498	570	11	,	,	PUNCT
ftr-498	570	12	j.	j.	PROPN
ftr-498	570	13	,	,	PUNCT
ftr-498	570	14	concurring	concur	VERB
ftr-498	570	15	in	in	ADP
ftr-498	570	16	the	the	DET
ftr-498	570	17	judgment	judgment	NOUN
ftr-498	570	18	)	)	PUNCT
ftr-498	570	19	.	.	PUNCT
ftr-498	571	1	although	although	SCONJ
ftr-498	571	2	this	this	DET
ftr-498	571	3	view	view	NOUN
ftr-498	571	4	was	be	AUX
ftr-498	571	5	articulated	articulate	VERB
ftr-498	571	6	forcefully	forcefully	ADV
ftr-498	571	7	30	30	NUM
ftr-498	571	8	years	year	NOUN
ftr-498	571	9	ago	ago	ADV
ftr-498	571	10	,	,	PUNCT
ftr-498	571	11	see	see	VERB
ftr-498	571	12	note	note	NOUN
ftr-498	571	13	,	,	PUNCT
ftr-498	571	14	prospective	prospective	ADJ
ftr-498	571	15	overruling	overruling	NOUN
ftr-498	571	16	and	and	CCONJ
ftr-498	571	17	retroactive	retroactive	ADJ
ftr-498	571	18	application	application	NOUN
ftr-498	571	19	in	in	ADP
ftr-498	571	20	the	the	DET
ftr-498	571	21	federal	federal	ADJ
ftr-498	571	22	courts	court	NOUN
ftr-498	571	23	,	,	PUNCT
ftr-498	571	24	71	71	NUM
ftr-498	571	25	yale	yale	PROPN
ftr-498	571	26	l.j	l.j	PROPN
ftr-498	571	27	.	.	PROPN
ftr-498	571	28	907	907	NUM
ftr-498	571	29	,	,	PUNCT
ftr-498	571	30	930	930	NUM
ftr-498	571	31	-	-	SYM
ftr-498	571	32	33	33	NUM
ftr-498	571	33	(	(	PUNCT
ftr-498	571	34	1962	1962	NUM
ftr-498	571	35	)	)	PUNCT
ftr-498	571	36	,	,	PUNCT
ftr-498	571	37	the	the	DET
ftr-498	571	38	court	court	NOUN
ftr-498	571	39	rejected	reject	VERB
ftr-498	571	40	it	it	PRON
ftr-498	571	41	soon	soon	ADV
ftr-498	571	42	thereafter	thereafter	ADV
ftr-498	571	43	.	.	PUNCT
ftr-498	572	1	see	see	VERB
ftr-498	572	2	linkletter	linkletter	NOUN
ftr-498	572	3	v.	v.	ADP
ftr-498	572	4	walker	walker	PROPN
ftr-498	572	5	,	,	PUNCT
ftr-498	572	6	381	381	NUM
ftr-498	572	7	u.s	u.s	PROPN
ftr-498	572	8	.	.	PROPN
ftr-498	572	9	618	618	NUM
ftr-498	572	10	,	,	PUNCT
ftr-498	572	11	622	622	NUM
ftr-498	572	12	n.3	n.3	NOUN
ftr-498	572	13	(	(	PUNCT
ftr-498	572	14	1965	1965	NUM
ftr-498	572	15	)	)	PUNCT
ftr-498	572	16	.	.	PUNCT
ftr-498	573	1	the	the	DET
ftr-498	573	2	court	court	NOUN
ftr-498	573	3	's	's	PART
ftr-498	573	4	initial	initial	ADJ
ftr-498	573	5	repudiation	repudiation	NOUN
ftr-498	573	6	of	of	ADP
ftr-498	573	7	this	this	DET
ftr-498	573	8	reading	reading	NOUN
ftr-498	573	9	of	of	ADP
ftr-498	573	10	article	article	NOUN
ftr-498	573	11	in	in	ADP
ftr-498	573	12	was	be	AUX
ftr-498	573	13	rightly	rightly	ADV
ftr-498	573	14	criticized	criticize	VERB
ftr-498	573	15	.	.	PUNCT
ftr-498	574	1	see	see	VERB
ftr-498	574	2	paul	paul	PROPN
ftr-498	574	3	j.	j.	PROPN
ftr-498	574	4	mishkin	mishkin	PROPN
ftr-498	574	5	,	,	PUNCT
ftr-498	574	6	foreword	foreword	PROPN
ftr-498	574	7	:	:	PUNCT
ftr-498	574	8	the	the	DET
ftr-498	574	9	high	high	ADJ
ftr-498	574	10	court	court	NOUN
ftr-498	574	11	,	,	PUNCT
ftr-498	574	12	the	the	DET
ftr-498	574	13	great	great	ADJ
ftr-498	574	14	writ	writ	NOUN
ftr-498	574	15	,	,	PUNCT
ftr-498	574	16	and	and	CCONJ
ftr-498	574	17	the	the	DET
ftr-498	574	18	due	due	ADJ
ftr-498	574	19	process	process	NOUN
ftr-498	574	20	of	of	ADP
ftr-498	574	21	time	time	NOUN
ftr-498	574	22	and	and	CCONJ
ftr-498	574	23	law	law	NOUN
ftr-498	574	24	,	,	PUNCT
ftr-498	574	25	79	79	NUM
ftr-498	574	26	harv	harv	NOUN
ftr-498	574	27	.	.	PUNCT
ftr-498	575	1	l.	l.	PROPN
ftr-498	575	2	rev	rev	PROPN
ftr-498	575	3	.	.	PROPN
ftr-498	575	4	56	56	NUM
ftr-498	575	5	,	,	PUNCT
ftr-498	575	6	59	59	NUM
ftr-498	575	7	n.13	n.13	SYM
ftr-498	575	8	(	(	PUNCT
ftr-498	575	9	1965	1965	NUM
ftr-498	575	10	)	)	PUNCT
ftr-498	575	11	.	.	PUNCT
ftr-498	576	1	but	but	CCONJ
ftr-498	576	2	after	after	ADP
ftr-498	576	3	three	three	NUM
ftr-498	576	4	decades	decade	NOUN
ftr-498	576	5	of	of	ADP
ftr-498	576	6	retroactivity	retroactivity	NOUN
ftr-498	576	7	rulings	ruling	NOUN
ftr-498	576	8	,	,	PUNCT
ftr-498	576	9	it	it	PRON
ftr-498	576	10	is	be	AUX
ftr-498	576	11	clear	clear	ADJ
ftr-498	576	12	that	that	SCONJ
ftr-498	576	13	justice	justice	PROPN
ftr-498	576	14	o'connor	o'connor	PROPN
ftr-498	576	15	was	be	AUX
ftr-498	576	16	correct	correct	ADJ
ftr-498	576	17	in	in	ADP
ftr-498	576	18	replying	reply	VERB
ftr-498	576	19	to	to	ADP
ftr-498	576	20	justice	justice	NOUN
ftr-498	576	21	scalia	scalia	PROPN
ftr-498	576	22	that	that	SCONJ
ftr-498	576	23	"	"	PUNCT
ftr-498	576	24	this	this	DET
ftr-498	576	25	court	court	NOUN
ftr-498	576	26	[	[	X
ftr-498	576	27	has	have	AUX
ftr-498	576	28	n]ever	n]ever	ADV
ftr-498	576	29	held	hold	VERB
ftr-498	576	30	that	that	SCONJ
ftr-498	576	31	nonretroactivity	nonretroactivity	NOUN
ftr-498	576	32	violates	violate	VERB
ftr-498	576	33	the	the	DET
ftr-498	576	34	article	article	NOUN
ftr-498	576	35	11i	11i	PUNCT
ftr-498	576	36	requirement	requirement	VERB
ftr-498	577	1	that	that	SCONJ
ftr-498	578	1	[	[	X
ftr-498	578	2	vol	vol	NOUN
ftr-498	578	3	1:8	1:8	NUM
ftr-498	578	4	harper	harper	NOUN
ftr-498	578	5	and	and	CCONJ
ftr-498	578	6	its	its	PRON
ftr-498	578	7	aftermath	aftermath	ADJ
ftr-498	578	8	nature	nature	NOUN
ftr-498	578	9	of	of	ADP
ftr-498	578	10	judicial	judicial	ADJ
ftr-498	578	11	review	review	NOUN
ftr-498	578	12	,	,	PUNCT
ftr-498	578	13	"	"	PUNCT
ftr-498	578	14	95	95	NUM
ftr-498	578	15	however	however	ADV
ftr-498	578	16	,	,	PUNCT
ftr-498	578	17	buoys	buoy	VERB
ftr-498	578	18	the	the	DET
ftr-498	578	19	thought	thought	NOUN
ftr-498	578	20	that	that	SCONJ
ftr-498	578	21	the	the	DET
ftr-498	578	22	court	court	NOUN
ftr-498	578	23	's	's	PART
ftr-498	578	24	announcement	announcement	NOUN
ftr-498	578	25	of	of	ADP
ftr-498	578	26	what	what	PRON
ftr-498	578	27	the	the	DET
ftr-498	578	28	law	law	NOUN
ftr-498	578	29	is	be	AUX
ftr-498	578	30	resounds	resound	NOUN
ftr-498	578	31	in	in	ADP
ftr-498	578	32	all	all	DET
ftr-498	578	33	directions	direction	NOUN
ftr-498	578	34	,	,	PUNCT
ftr-498	578	35	into	into	ADP
ftr-498	578	36	the	the	DET
ftr-498	578	37	past	past	NOUN
ftr-498	578	38	as	as	ADV
ftr-498	578	39	well	well	ADV
ftr-498	578	40	as	as	ADP
ftr-498	578	41	forward	forward	ADV
ftr-498	578	42	into	into	ADP
ftr-498	578	43	the	the	DET
ftr-498	578	44	future	future	NOUN
ftr-498	578	45	.	.	PUNCT
ftr-498	579	1	justice	justice	PROPN
ftr-498	579	2	scalia	scalia	PROPN
ftr-498	579	3	,	,	PUNCT
ftr-498	579	4	in	in	ADP
ftr-498	579	5	his	his	PRON
ftr-498	579	6	separate	separate	ADJ
ftr-498	579	7	opinions	opinion	NOUN
ftr-498	579	8	in	in	ADP
ftr-498	579	9	recent	recent	ADJ
ftr-498	579	10	retroactivity	retroactivity	NOUN
ftr-498	579	11	cases	case	NOUN
ftr-498	579	12	,	,	PUNCT
ftr-498	579	13	"	"	PUNCT
ftr-498	579	14	has	have	AUX
ftr-498	579	15	articulated	articulate	VERB
ftr-498	579	16	forcefully	forcefully	ADV
ftr-498	579	17	the	the	DET
ftr-498	579	18	traditional	traditional	ADJ
ftr-498	579	19	,	,	PUNCT
ftr-498	579	20	blackstonian	blackstonian	ADJ
ftr-498	579	21	understanding	understanding	NOUN
ftr-498	579	22	that	that	SCONJ
ftr-498	579	23	in	in	ADP
ftr-498	579	24	issuing	issue	VERB
ftr-498	579	25	a	a	DET
ftr-498	579	26	ruling	ruling	NOUN
ftr-498	579	27	,	,	PUNCT
ftr-498	579	28	courts	court	NOUN
ftr-498	579	29	declare	declare	VERB
ftr-498	579	30	their	their	PRON
ftr-498	579	31	reasoned	reason	VERB
ftr-498	579	32	belief	belief	NOUN
ftr-498	579	33	about	about	ADP
ftr-498	579	34	what	what	PRON
ftr-498	579	35	some	some	DET
ftr-498	579	36	legal	legal	ADJ
ftr-498	579	37	provision	provision	NOUN
ftr-498	579	38	means	mean	VERB
ftr-498	579	39	.	.	PUNCT
ftr-498	580	1	although	although	SCONJ
ftr-498	580	2	that	that	DET
ftr-498	580	3	belief	belief	NOUN
ftr-498	580	4	might	might	AUX
ftr-498	580	5	be	be	AUX
ftr-498	580	6	erroneous	erroneous	ADJ
ftr-498	580	7	,	,	PUNCT
ftr-498	580	8	it	it	PRON
ftr-498	580	9	nevertheless	nevertheless	ADV
ftr-498	580	10	remains	remain	VERB
ftr-498	580	11	a	a	DET
ftr-498	580	12	belief	belief	NOUN
ftr-498	580	13	about	about	ADP
ftr-498	580	14	what	what	PRON
ftr-498	580	15	the	the	DET
ftr-498	580	16	interpreted	interpret	VERB
ftr-498	580	17	provision	provision	NOUN
ftr-498	580	18	requires	require	VERB
ftr-498	580	19	and	and	CCONJ
ftr-498	580	20	,	,	PUNCT
ftr-498	580	21	so	so	ADV
ftr-498	580	22	long	long	ADV
ftr-498	580	23	as	as	SCONJ
ftr-498	580	24	its	its	PRON
ftr-498	580	25	legal	legal	ADJ
ftr-498	580	26	surroundings	surrounding	NOUN
ftr-498	580	27	have	have	AUX
ftr-498	580	28	not	not	PART
ftr-498	580	29	changed	change	VERB
ftr-498	580	30	decisively	decisively	ADV
ftr-498	580	31	,	,	PUNCT
ftr-498	580	32	therefore	therefore	ADV
ftr-498	580	33	necessarily	necessarily	ADV
ftr-498	580	34	did	do	AUX
ftr-498	580	35	require	require	VERB
ftr-498	580	36	.	.	PUNCT
ftr-498	581	1	this	this	DET
ftr-498	581	2	view	view	NOUN
ftr-498	581	3	has	have	VERB
ftr-498	581	4	,	,	PUNCT
ftr-498	581	5	i	i	PRON
ftr-498	581	6	think	think	VERB
ftr-498	581	7	,	,	PUNCT
ftr-498	581	8	an	an	DET
ftr-498	581	9	immediate	immediate	ADJ
ftr-498	581	10	appeal	appeal	NOUN
ftr-498	581	11	,	,	PUNCT
ftr-498	581	12	at	at	ADP
ftr-498	581	13	least	least	ADJ
ftr-498	581	14	when	when	SCONJ
ftr-498	581	15	married	married	ADJ
ftr-498	581	16	to	to	ADP
ftr-498	581	17	the	the	DET
ftr-498	581	18	conviction	conviction	NOUN
ftr-498	581	19	that	that	SCONJ
ftr-498	581	20	past	past	ADJ
ftr-498	581	21	errors	error	NOUN
ftr-498	581	22	in	in	ADP
ftr-498	581	23	judges	judge	NOUN
ftr-498	581	24	'	'	PART
ftr-498	581	25	understanding	understanding	NOUN
ftr-498	581	26	of	of	ADP
ftr-498	581	27	some	some	DET
ftr-498	581	28	legal	legal	ADJ
ftr-498	581	29	provision	provision	NOUN
ftr-498	581	30	,	,	PUNCT
ftr-498	581	31	on	on	ADP
ftr-498	581	32	which	which	PRON
ftr-498	581	33	people	people	NOUN
ftr-498	581	34	might	might	AUX
ftr-498	581	35	prudently	prudently	ADV
ftr-498	581	36	but	but	CCONJ
ftr-498	581	37	mistakenly	mistakenly	ADV
ftr-498	581	38	have	have	AUX
ftr-498	581	39	relied	rely	VERB
ftr-498	581	40	,	,	PUNCT
ftr-498	581	41	can	can	AUX
ftr-498	581	42	sometimes	sometimes	ADV
ftr-498	581	43	justify	justify	VERB
ftr-498	581	44	not	not	PART
ftr-498	581	45	penalizing	penalize	VERB
ftr-498	581	46	past	past	ADJ
ftr-498	581	47	illegalities	illegality	NOUN
ftr-498	581	48	.	.	PUNCT
ftr-498	582	1	the	the	DET
ftr-498	582	2	view	view	NOUN
ftr-498	582	3	championed	champion	VERB
ftr-498	582	4	by	by	ADP
ftr-498	582	5	justice	justice	PROPN
ftr-498	582	6	o'connor	o'connor	PROPN
ftr-498	582	7	-	-	PUNCT
ftr-498	582	8	that	that	SCONJ
ftr-498	582	9	an	an	DET
ftr-498	582	10	action	action	NOUN
ftr-498	582	11	is	be	AUX
ftr-498	582	12	constitutional	constitutional	ADJ
ftr-498	582	13	if	if	SCONJ
ftr-498	582	14	taken	take	VERB
ftr-498	582	15	prior	prior	ADV
ftr-498	582	16	to	to	ADP
ftr-498	582	17	a	a	DET
ftr-498	582	18	declaration	declaration	NOUN
ftr-498	582	19	by	by	ADP
ftr-498	582	20	the	the	DET
ftr-498	582	21	court	court	NOUN
ftr-498	582	22	that	that	PRON
ftr-498	582	23	the	the	DET
ftr-498	582	24	constitution	constitution	NOUN
ftr-498	582	25	forbids	forbid	VERB
ftr-498	582	26	it	it	PRON
ftr-498	582	27	,	,	PUNCT
ftr-498	582	28	so	so	ADV
ftr-498	582	29	long	long	ADV
ftr-498	582	30	as	as	SCONJ
ftr-498	582	31	previous	previous	ADJ
ftr-498	582	32	precedents	precedent	NOUN
ftr-498	582	33	strongly	strongly	ADV
ftr-498	582	34	encouraged	encourage	VERB
ftr-498	582	35	what	what	PRON
ftr-498	582	36	is	be	AUX
ftr-498	582	37	concededly	concededly	ADV
ftr-498	582	38	a	a	DET
ftr-498	582	39	misreading	misreading	NOUN
ftr-498	582	40	of	of	ADP
ftr-498	582	41	the	the	DET
ftr-498	582	42	constitution	constitution	NOUN
ftr-498	582	43	-	-	PUNCT
ftr-498	582	44	is	be	AUX
ftr-498	582	45	,	,	PUNCT
ftr-498	582	46	by	by	ADP
ftr-498	582	47	contrast	contrast	NOUN
ftr-498	582	48	,	,	PUNCT
ftr-498	582	49	almost	almost	ADV
ftr-498	582	50	bizarre	bizarre	ADJ
ftr-498	582	51	.	.	PUNCT
ftr-498	583	1	the	the	DET
ftr-498	583	2	more	more	ADV
ftr-498	583	3	natural	natural	ADJ
ftr-498	583	4	approach	approach	NOUN
ftr-498	583	5	is	be	AUX
ftr-498	583	6	to	to	PART
ftr-498	583	7	ask	ask	VERB
ftr-498	583	8	first	first	ADV
ftr-498	583	9	what	what	PRON
ftr-498	583	10	federal	federal	ADJ
ftr-498	583	11	lav	lav	NOUN
ftr-498	583	12	requires	require	VERB
ftr-498	583	13	and	and	CCONJ
ftr-498	583	14	then	then	ADV
ftr-498	583	15	,	,	PUNCT
ftr-498	583	16	if	if	SCONJ
ftr-498	583	17	a	a	DET
ftr-498	583	18	party	party	NOUN
ftr-498	583	19	's	's	PART
ftr-498	583	20	past	past	ADJ
ftr-498	583	21	conduct	conduct	NOUN
ftr-498	583	22	was	be	AUX
ftr-498	583	23	inconsistent	inconsistent	ADJ
ftr-498	583	24	with	with	ADP
ftr-498	583	25	that	that	DET
ftr-498	583	26	interpretation	interpretation	NOUN
ftr-498	583	27	,	,	PUNCT
ftr-498	583	28	to	to	PART
ftr-498	583	29	ask	ask	VERB
ftr-498	583	30	whether	whether	SCONJ
ftr-498	583	31	the	the	DET
ftr-498	583	32	drafting	drafting	NOUN
ftr-498	583	33	of	of	ADP
ftr-498	583	34	the	the	DET
ftr-498	583	35	provision	provision	NOUN
ftr-498	583	36	or	or	CCONJ
ftr-498	583	37	established	establish	VERB
ftr-498	583	38	practice	practice	NOUN
ftr-498	583	39	or	or	CCONJ
ftr-498	583	40	contrary	contrary	ADJ
ftr-498	583	41	judicial	judicial	ADJ
ftr-498	583	42	readings	reading	NOUN
ftr-498	583	43	of	of	ADP
ftr-498	583	44	the	the	DET
ftr-498	583	45	law	law	NOUN
ftr-498	583	46	justify	justify	VERB
ftr-498	583	47	or	or	CCONJ
ftr-498	583	48	excuse	excuse	VERB
ftr-498	583	49	what	what	PRON
ftr-498	583	50	is	be	AUX
ftr-498	583	51	now	now	ADV
ftr-498	583	52	considered	consider	VERB
ftr-498	583	53	illegal	illegal	ADJ
ftr-498	583	54	behavior	behavior	NOUN
ftr-498	583	55	,	,	PUNCT
ftr-498	583	56	and	and	CCONJ
ftr-498	583	57	thus	thus	ADV
ftr-498	583	58	mitigate	mitigate	VERB
ftr-498	583	59	this	this	DET
ftr-498	583	60	court	court	NOUN
ftr-498	583	61	adjudicate	adjudicate	NOUN
ftr-498	583	62	only	only	ADV
ftr-498	583	63	cases	case	NOUN
ftr-498	583	64	or	or	CCONJ
ftr-498	583	65	controversies	controversy	NOUN
ftr-498	583	66	.	.	PUNCT
ftr-498	583	67	"	"	PUNCT
ftr-498	584	1	american	american	PROPN
ftr-498	584	2	trucking	trucking	PROPN
ftr-498	584	3	.	.	PUNCT
ftr-498	585	1	496	496	NUM
ftr-498	585	2	u.s	u.s	PROPN
ftr-498	585	3	.	.	PROPN
ftr-498	585	4	at	at	ADP
ftr-498	585	5	200	200	NUM
ftr-498	585	6	(	(	PUNCT
ftr-498	585	7	plurality	plurality	NOUN
ftr-498	585	8	opinion	opinion	NOUN
ftr-498	585	9	)	)	PUNCT
ftr-498	585	10	.	.	PUNCT
ftr-498	586	1	to	to	PART
ftr-498	586	2	be	be	AUX
ftr-498	586	3	sure	sure	ADJ
ftr-498	586	4	,	,	PUNCT
ftr-498	586	5	justice	justice	PROPN
ftr-498	586	6	o'connor	o'connor	PROPN
ftr-498	586	7	took	take	VERB
ftr-498	586	8	just	just	ADV
ftr-498	586	9	the	the	DET
ftr-498	586	10	opposite	opposite	ADJ
ftr-498	586	11	view	view	NOUN
ftr-498	586	12	of	of	ADP
ftr-498	586	13	article	article	NOUN
ftr-498	586	14	iii	iii	NUM
ftr-498	586	15	only	only	ADV
ftr-498	586	16	one	one	NUM
ftr-498	586	17	year	year	NOUN
ftr-498	586	18	before	before	ADV
ftr-498	586	19	,	,	PUNCT
ftr-498	586	20	when	when	SCONJ
ftr-498	586	21	she	she	PRON
ftr-498	586	22	argued	argue	VERB
ftr-498	586	23	against	against	ADP
ftr-498	586	24	considering	consider	VERB
ftr-498	586	25	novel	novel	ADJ
ftr-498	586	26	claims	claim	NOUN
ftr-498	586	27	raised	raise	VERB
ftr-498	586	28	by	by	ADP
ftr-498	586	29	habeas	habea	NOUN
ftr-498	586	30	petitioners	petitioner	NOUN
ftr-498	586	31	because	because	SCONJ
ftr-498	586	32	awarding	award	VERB
ftr-498	586	33	retroactive	retroactive	ADJ
ftr-498	586	34	relief	relief	NOUN
ftr-498	586	35	to	to	ADP
ftr-498	586	36	one	one	NUM
ftr-498	586	37	who	who	PRON
ftr-498	586	38	persuaded	persuade	VERB
ftr-498	586	39	the	the	DET
ftr-498	586	40	court	court	NOUN
ftr-498	586	41	to	to	PART
ftr-498	586	42	author	author	VERB
ftr-498	586	43	a	a	DET
ftr-498	586	44	new	new	ADJ
ftr-498	586	45	constitutional	constitutional	ADJ
ftr-498	586	46	rule	rule	NOUN
ftr-498	586	47	would	would	AUX
ftr-498	586	48	be	be	AUX
ftr-498	586	49	"	"	PUNCT
ftr-498	586	50	'	'	PUNCT
ftr-498	586	51	an	an	DET
ftr-498	586	52	unavoidable	unavoidable	ADJ
ftr-498	586	53	consequence	consequence	NOUN
ftr-498	586	54	of	of	ADP
ftr-498	586	55	the	the	DET
ftr-498	586	56	necessity	necessity	NOUN
ftr-498	586	57	that	that	SCONJ
ftr-498	586	58	constitutional	constitutional	ADJ
ftr-498	586	59	adjudications	adjudication	NOUN
ftr-498	586	60	not	not	PART
ftr-498	586	61	stand	stand	VERB
ftr-498	586	62	as	as	ADP
ftr-498	586	63	mere	mere	ADJ
ftr-498	586	64	dictum	dictum	NOUN
ftr-498	586	65	.	.	PUNCT
ftr-498	586	66	'	'	PUNCT
ftr-498	587	1	"	"	PUNCT
ftr-498	587	2	teague	teague	NOUN
ftr-498	587	3	v.	v.	CCONJ
ftr-498	587	4	lane	lane	NOUN
ftr-498	587	5	,	,	PUNCT
ftr-498	587	6	489	489	NUM
ftr-498	587	7	u.s	u.s	PROPN
ftr-498	587	8	.	.	PROPN
ftr-498	587	9	288	288	NUM
ftr-498	587	10	,	,	PUNCT
ftr-498	587	11	315	315	NUM
ftr-498	587	12	(	(	PUNCT
ftr-498	587	13	1989	1989	NUM
ftr-498	587	14	)	)	PUNCT
ftr-498	587	15	(	(	PUNCT
ftr-498	587	16	plurality	plurality	NOUN
ftr-498	587	17	opinion	opinion	NOUN
ftr-498	587	18	)	)	PUNCT
ftr-498	587	19	(	(	PUNCT
ftr-498	587	20	quoting	quote	VERB
ftr-498	587	21	stovall	stovall	PROPN
ftr-498	587	22	v.	v.	PROPN
ftr-498	587	23	denno	denno	PROPN
ftr-498	587	24	,	,	PUNCT
ftr-498	587	25	338	338	NUM
ftr-498	587	26	u.s	u.s	PROPN
ftr-498	587	27	.	.	PROPN
ftr-498	587	28	293	293	NUM
ftr-498	587	29	,	,	PUNCT
ftr-498	587	30	301	301	NUM
ftr-498	587	31	(	(	PUNCT
ftr-498	587	32	1967	1967	NUM
ftr-498	587	33	)	)	PUNCT
ftr-498	587	34	)	)	PUNCT
ftr-498	587	35	.	.	PUNCT
ftr-498	588	1	but	but	CCONJ
ftr-498	588	2	as	as	SCONJ
ftr-498	588	3	richard	richard	PROPN
ftr-498	588	4	fallon	fallon	PROPN
ftr-498	588	5	and	and	CCONJ
ftr-498	588	6	daniel	daniel	PROPN
ftr-498	588	7	meltzer	meltzer	PROPN
ftr-498	588	8	have	have	AUX
ftr-498	588	9	convincingly	convincingly	ADV
ftr-498	588	10	shown	show	VERB
ftr-498	588	11	,	,	PUNCT
ftr-498	588	12	justice	justice	PROPN
ftr-498	588	13	o'connor	o'connor	PROPN
ftr-498	588	14	's	's	PART
ftr-498	588	15	view	view	NOUN
ftr-498	588	16	in	in	ADP
ftr-498	588	17	american	american	PROPN
ftr-498	588	18	trucking	trucking	NOUN
ftr-498	588	19	is	be	AUX
ftr-498	588	20	unquestionably	unquestionably	ADV
ftr-498	588	21	the	the	DET
ftr-498	588	22	right	right	ADJ
ftr-498	588	23	one	one	NUM
ftr-498	588	24	.	.	PUNCT
ftr-498	589	1	see	see	VERB
ftr-498	589	2	fallon	fallon	PROPN
ftr-498	589	3	&	&	CCONJ
ftr-498	589	4	meltzer	meltzer	PROPN
ftr-498	589	5	,	,	PUNCT
ftr-498	589	6	supra	supra	PROPN
ftr-498	589	7	note	note	PROPN
ftr-498	589	8	83	83	NUM
ftr-498	589	9	,	,	PUNCT
ftr-498	589	10	at	at	ADP
ftr-498	589	11	1797	1797	NUM
ftr-498	589	12	-	-	SYM
ftr-498	589	13	1807	1807	NUM
ftr-498	589	14	.	.	PUNCT
ftr-498	590	1	the	the	DET
ftr-498	590	2	court	court	NOUN
ftr-498	590	3	has	have	AUX
ftr-498	590	4	often	often	ADV
ftr-498	590	5	decided	decide	VERB
ftr-498	590	6	the	the	DET
ftr-498	590	7	merits	merit	NOUN
ftr-498	590	8	of	of	ADP
ftr-498	590	9	a	a	DET
ftr-498	590	10	case	case	NOUN
ftr-498	590	11	and	and	CCONJ
ftr-498	590	12	then	then	ADV
ftr-498	590	13	denied	deny	VERB
ftr-498	590	14	relief	relief	NOUN
ftr-498	590	15	-	-	PUNCT
ftr-498	590	16	for	for	ADP
ftr-498	590	17	example	example	NOUN
ftr-498	590	18	,	,	PUNCT
ftr-498	590	19	by	by	ADP
ftr-498	590	20	concluding	conclude	VERB
ftr-498	590	21	.	.	PUNCT
ftr-498	591	1	after	after	ADP
ftr-498	591	2	finding	find	VERB
ftr-498	591	3	some	some	DET
ftr-498	591	4	constitutional	constitutional	ADJ
ftr-498	591	5	error	error	NOUN
ftr-498	591	6	,	,	PUNCT
ftr-498	591	7	that	that	SCONJ
ftr-498	591	8	the	the	DET
ftr-498	591	9	error	error	NOUN
ftr-498	591	10	was	be	AUX
ftr-498	591	11	harmless	harmless	ADJ
ftr-498	591	12	or	or	CCONJ
ftr-498	591	13	that	that	DET
ftr-498	591	14	relief	relief	NOUN
ftr-498	591	15	was	be	AUX
ftr-498	591	16	barred	bar	VERB
ftr-498	591	17	by	by	ADP
ftr-498	591	18	sovereign	sovereign	ADJ
ftr-498	591	19	immunity	immunity	NOUN
ftr-498	591	20	.	.	PUNCT
ftr-498	592	1	indeed	indeed	ADV
ftr-498	592	2	,	,	PUNCT
ftr-498	592	3	as	as	SCONJ
ftr-498	592	4	justice	justice	PROPN
ftr-498	592	5	douglas	douglas	PROPN
ftr-498	592	6	noted	note	VERB
ftr-498	592	7	in	in	ADP
ftr-498	592	8	denouncing	denounce	VERB
ftr-498	592	9	the	the	DET
ftr-498	592	10	suggestion	suggestion	NOUN
ftr-498	592	11	that	that	SCONJ
ftr-498	592	12	article	article	NOUN
ftr-498	592	13	in	in	ADP
ftr-498	592	14	requires	require	VERB
ftr-498	592	15	a	a	DET
ftr-498	592	16	court	court	NOUN
ftr-498	592	17	to	to	PART
ftr-498	592	18	grant	grant	VERB
ftr-498	592	19	relief	relief	NOUN
ftr-498	592	20	to	to	ADP
ftr-498	592	21	the	the	DET
ftr-498	592	22	prevailing	prevail	VERB
ftr-498	592	23	party	party	NOUN
ftr-498	592	24	as	as	ADP
ftr-498	592	25	a	a	DET
ftr-498	592	26	"	"	PUNCT
ftr-498	592	27	pretense	pretense	NOUN
ftr-498	592	28	...	...	PUNCT
ftr-498	592	29	too	too	ADV
ftr-498	592	30	transparent	transparent	ADJ
ftr-498	592	31	to	to	PART
ftr-498	592	32	need	need	VERB
ftr-498	592	33	answer	answer	NOUN
ftr-498	592	34	,	,	PUNCT
ftr-498	592	35	"	"	PUNCT
ftr-498	592	36	the	the	DET
ftr-498	592	37	tradition	tradition	NOUN
ftr-498	592	38	of	of	ADP
ftr-498	592	39	"	"	PUNCT
ftr-498	592	40	producing	produce	VERB
ftr-498	592	41	only	only	ADJ
ftr-498	592	42	dictum	dictum	NOUN
ftr-498	592	43	through	through	ADP
ftr-498	592	44	a	a	DET
ftr-498	592	45	'	'	PUNCT
ftr-498	592	46	case	case	NOUN
ftr-498	592	47	or	or	CCONJ
ftr-498	592	48	controversy	controversy	NOUN
ftr-498	592	49	'	'	PUNCT
ftr-498	592	50	"	"	PUNCT
ftr-498	592	51	dates	date	VERB
ftr-498	592	52	back	back	ADV
ftr-498	592	53	to	to	ADP
ftr-498	592	54	marbury	marbury	PROPN
ftr-498	592	55	v.	v.	PROPN
ftr-498	592	56	madison	madison	PROPN
ftr-498	592	57	.	.	PUNCT
ftr-498	593	1	desist	desist	VERB
ftr-498	593	2	v.	v.	PROPN
ftr-498	593	3	united	united	PROPN
ftr-498	593	4	states	states	PROPN
ftr-498	593	5	,	,	PUNCT
ftr-498	593	6	394	394	NUM
ftr-498	593	7	u.s	u.s	PROPN
ftr-498	593	8	.	.	PROPN
ftr-498	593	9	244	244	NUM
ftr-498	593	10	,	,	PUNCT
ftr-498	593	11	256	256	NUM
ftr-498	593	12	(	(	PUNCT
ftr-498	593	13	1969	1969	NUM
ftr-498	593	14	)	)	PUNCT
ftr-498	593	15	(	(	PUNCT
ftr-498	593	16	douglas	douglas	PROPN
ftr-498	593	17	,	,	PUNCT
ftr-498	593	18	i.	i.	PROPN
ftr-498	593	19	,	,	PUNCT
ftr-498	593	20	dissenting	dissent	VERB
ftr-498	593	21	)	)	PUNCT
ftr-498	593	22	.	.	PUNCT
ftr-498	594	1	justice	justice	PROPN
ftr-498	594	2	scalia	scalia	PROPN
ftr-498	594	3	's	's	PART
ftr-498	594	4	reading	reading	NOUN
ftr-498	594	5	of	of	ADP
ftr-498	594	6	article	article	PROPN
ftr-498	594	7	iii	iii	PROPN
ftr-498	594	8	would	would	AUX
ftr-498	594	9	be	be	AUX
ftr-498	594	10	a	a	DET
ftr-498	594	11	radical	radical	ADJ
ftr-498	594	12	departure	departure	NOUN
ftr-498	594	13	from	from	ADP
ftr-498	594	14	past	past	ADJ
ftr-498	594	15	practice	practice	NOUN
ftr-498	594	16	,	,	PUNCT
ftr-498	594	17	unless	unless	SCONJ
ftr-498	594	18	the	the	DET
ftr-498	594	19	sovereign	sovereign	ADJ
ftr-498	594	20	immunity	immunity	NOUN
ftr-498	594	21	and	and	CCONJ
ftr-498	594	22	harmless	harmless	ADJ
ftr-498	594	23	error	error	NOUN
ftr-498	594	24	cases	case	NOUN
ftr-498	594	25	were	be	AUX
ftr-498	594	26	treated	treat	VERB
ftr-498	594	27	as	as	ADP
ftr-498	594	28	consistent	consistent	ADJ
ftr-498	594	29	with	with	ADP
ftr-498	594	30	it	it	PRON
ftr-498	594	31	.	.	PUNCT
ftr-498	595	1	if	if	SCONJ
ftr-498	595	2	they	they	PRON
ftr-498	595	3	were	be	AUX
ftr-498	595	4	so	so	ADV
ftr-498	595	5	read	read	ADJ
ftr-498	595	6	,	,	PUNCT
ftr-498	595	7	however	however	ADV
ftr-498	595	8	,	,	PUNCT
ftr-498	595	9	the	the	DET
ftr-498	595	10	fight	fight	NOUN
ftr-498	595	11	over	over	ADP
ftr-498	595	12	the	the	DET
ftr-498	595	13	import	import	NOUN
ftr-498	595	14	of	of	ADP
ftr-498	595	15	article	article	NOUN
ftr-498	595	16	1ll	1ll	PROPN
ftr-498	595	17	's	's	PART
ftr-498	595	18	case	case	NOUN
ftr-498	595	19	-	-	PUNCT
ftr-498	595	20	orcontroversy	orcontroversy	NOUN
ftr-498	595	21	requirement	requirement	NOUN
ftr-498	595	22	would	would	AUX
ftr-498	595	23	apparently	apparently	ADV
ftr-498	595	24	become	become	VERB
ftr-498	595	25	empty	empty	ADJ
ftr-498	595	26	.	.	PUNCT
ftr-498	596	1	95	95	NUM
ftr-498	596	2	.	.	PUNCT
ftr-498	597	1	griffith	griffith	PROPN
ftr-498	597	2	v.	v.	ADP
ftr-498	597	3	kentucky	kentucky	PROPN
ftr-498	597	4	,	,	PUNCT
ftr-498	597	5	479	479	NUM
ftr-498	597	6	u.s	u.s	PROPN
ftr-498	597	7	.	.	PROPN
ftr-498	597	8	314	314	NUM
ftr-498	597	9	,	,	PUNCT
ftr-498	597	10	322	322	NUM
ftr-498	597	11	(	(	PUNCT
ftr-498	597	12	1987	1987	NUM
ftr-498	597	13	)	)	PUNCT
ftr-498	597	14	.	.	PUNCT
ftr-498	598	1	96	96	X
ftr-498	598	2	.	.	PUNCT
ftr-498	599	1	see	see	VERB
ftr-498	599	2	american	american	PROPN
ftr-498	599	3	trucking	trucking	PROPN
ftr-498	599	4	,	,	PUNCT
ftr-498	599	5	496	496	NUM
ftr-498	599	6	u.s	u.s	PROPN
ftr-498	599	7	.	.	PROPN
ftr-498	600	1	at	at	ADP
ftr-498	600	2	200	200	NUM
ftr-498	600	3	(	(	PUNCT
ftr-498	600	4	scalia	scalia	PROPN
ftr-498	600	5	.	.	PUNCT
ftr-498	601	1	j.	j.	PROPN
ftr-498	601	2	,	,	PUNCT
ftr-498	601	3	concurring	concur	VERB
ftr-498	601	4	in	in	ADP
ftr-498	601	5	the	the	DET
ftr-498	601	6	judgment	judgment	NOUN
ftr-498	601	7	)	)	PUNCT
ftr-498	601	8	;	;	PUNCT
ftr-498	601	9	beam	beam	NOUN
ftr-498	601	10	,	,	PUNCT
ftr-498	601	11	111	111	NUM
ftr-498	601	12	s.	s.	PROPN
ftr-498	601	13	ct	ct	PROPN
ftr-498	601	14	.	.	PUNCT
ftr-498	602	1	at	at	ADP
ftr-498	602	2	2450	2450	NUM
ftr-498	602	3	(	(	PUNCT
ftr-498	602	4	scalia	scalia	PROPN
ftr-498	602	5	,	,	PUNCT
ftr-498	602	6	j.	j.	PROPN
ftr-498	602	7	,	,	PUNCT
ftr-498	602	8	concurring	concur	VERB
ftr-498	602	9	in	in	ADP
ftr-498	602	10	the	the	DET
ftr-498	602	11	judgment	judgment	NOUN
ftr-498	602	12	)	)	PUNCT
ftr-498	602	13	;	;	PUNCT
ftr-498	602	14	harper	harper	NOUN
ftr-498	602	15	,	,	PUNCT
ftr-498	602	16	113	113	NUM
ftr-498	602	17	s.	s.	PROPN
ftr-498	602	18	ct	ct	PROPN
ftr-498	602	19	.	.	PUNCT
ftr-498	603	1	at	at	ADP
ftr-498	603	2	2520	2520	NUM
ftr-498	603	3	(	(	PUNCT
ftr-498	603	4	scalia	scalia	PROPN
ftr-498	603	5	,	,	PUNCT
ftr-498	603	6	j.	j.	PROPN
ftr-498	603	7	,	,	PUNCT
ftr-498	603	8	concurring	concur	VERB
ftr-498	603	9	)	)	PUNCT
ftr-498	603	10	.	.	PUNCT
ftr-498	604	1	19931	19931	NUM
ftr-498	604	2	florida	florida	PROPN
ftr-498	604	3	tax	tax	NOUN
ftr-498	604	4	review	review	NOUN
ftr-498	604	5	whatever	whatever	DET
ftr-498	604	6	relief	relief	NOUN
ftr-498	604	7	would	would	AUX
ftr-498	604	8	ordinarily	ordinarily	ADV
ftr-498	604	9	be	be	AUX
ftr-498	604	10	due.97	due.97	NOUN
ftr-498	604	11	a	a	DET
ftr-498	604	12	majority	majority	NOUN
ftr-498	604	13	of	of	ADP
ftr-498	604	14	the	the	DET
ftr-498	604	15	justices	justice	NOUN
ftr-498	604	16	seems	seem	VERB
ftr-498	604	17	to	to	PART
ftr-498	604	18	be	be	AUX
ftr-498	604	19	coming	come	VERB
ftr-498	604	20	around	around	ADV
ftr-498	604	21	to	to	ADP
ftr-498	604	22	this	this	DET
ftr-498	604	23	view	view	NOUN
ftr-498	604	24	.	.	PUNCT
ftr-498	605	1	justices	justice	NOUN
ftr-498	605	2	blackmun	blackmun	VERB
ftr-498	605	3	and	and	CCONJ
ftr-498	605	4	scalia	scalia	PROPN
ftr-498	605	5	enunciated	enunciate	VERB
ftr-498	605	6	it	it	PRON
ftr-498	605	7	in	in	ADP
ftr-498	605	8	beam	beam	NOUN
ftr-498	605	9	,	,	PUNCT
ftr-498	605	10	and	and	CCONJ
ftr-498	605	11	justice	justice	PROPN
ftr-498	605	12	thomas	thomas	PROPN
ftr-498	605	13	's	's	PART
ftr-498	605	14	repeated	repeat	VERB
ftr-498	605	15	references	reference	NOUN
ftr-498	605	16	in	in	ADP
ftr-498	605	17	harper	harper	NOUN
ftr-498	605	18	to	to	ADP
ftr-498	605	19	the	the	DET
ftr-498	605	20	griffith	griffith	PROPN
ftr-498	605	21	court	court	NOUN
ftr-498	605	22	's	's	PART
ftr-498	605	23	reasons	reason	NOUN
ftr-498	605	24	for	for	ADP
ftr-498	605	25	making	make	VERB
ftr-498	605	26	all	all	DET
ftr-498	605	27	criminal	criminal	ADJ
ftr-498	605	28	rulings	ruling	NOUN
ftr-498	605	29	automatically	automatically	ADV
ftr-498	605	30	retroactive	retroactive	ADJ
ftr-498	605	31	suggest	suggest	VERB
ftr-498	605	32	that	that	SCONJ
ftr-498	605	33	he	he	PRON
ftr-498	605	34	and	and	CCONJ
ftr-498	605	35	justices	justice	NOUN
ftr-498	605	36	stevens	steven	VERB
ftr-498	605	37	and	and	CCONJ
ftr-498	605	38	souter	souter	PROPN
ftr-498	605	39	,	,	PUNCT
ftr-498	605	40	who	who	PRON
ftr-498	605	41	joined	join	VERB
ftr-498	605	42	his	his	PRON
ftr-498	605	43	opinion	opinion	NOUN
ftr-498	605	44	in	in	ADP
ftr-498	605	45	full	full	ADJ
ftr-498	605	46	,	,	PUNCT
ftr-498	605	47	might	might	AUX
ftr-498	605	48	be	be	AUX
ftr-498	605	49	ready	ready	ADJ
ftr-498	605	50	to	to	PART
ftr-498	605	51	declare	declare	VERB
ftr-498	605	52	their	their	PRON
ftr-498	605	53	allegiance	allegiance	NOUN
ftr-498	605	54	to	to	ADP
ftr-498	605	55	it	it	PRON
ftr-498	605	56	as	as	ADV
ftr-498	605	57	well	well	ADV
ftr-498	605	58	.	.	PUNCT
ftr-498	606	1	perhaps	perhaps	ADV
ftr-498	606	2	significantly	significantly	ADV
ftr-498	606	3	,	,	PUNCT
ftr-498	606	4	the	the	DET
ftr-498	606	5	worries	worry	NOUN
ftr-498	606	6	expressed	express	VERB
ftr-498	606	7	by	by	ADP
ftr-498	606	8	justices	justice	NOUN
ftr-498	606	9	o'connor	o'connor	PROPN
ftr-498	606	10	and	and	CCONJ
ftr-498	606	11	kennedy	kennedy	PROPN
ftr-498	606	12	about	about	ADP
ftr-498	606	13	the	the	DET
ftr-498	606	14	court	court	NOUN
ftr-498	606	15	's	's	PART
ftr-498	606	16	dicta	dicta	ADJ
ftr-498	606	17	on	on	ADP
ftr-498	606	18	this	this	DET
ftr-498	606	19	point	point	NOUN
ftr-498	606	20	were	be	AUX
ftr-498	606	21	not	not	PART
ftr-498	606	22	quelled	quell	VERB
ftr-498	606	23	by	by	ADP
ftr-498	606	24	any	any	DET
ftr-498	606	25	accommodating	accommodate	VERB
ftr-498	606	26	changes	change	NOUN
ftr-498	606	27	in	in	ADP
ftr-498	606	28	justice	justice	PROPN
ftr-498	606	29	thomas	thomas	PROPN
ftr-498	606	30	's	's	PART
ftr-498	606	31	opinion	opinion	NOUN
ftr-498	606	32	for	for	ADP
ftr-498	606	33	the	the	DET
ftr-498	606	34	court.9	court.9	NOUN
ftr-498	606	35	"	"	PUNCT
ftr-498	606	36	to	to	PART
ftr-498	606	37	repeat	repeat	VERB
ftr-498	606	38	,	,	PUNCT
ftr-498	606	39	the	the	DET
ftr-498	606	40	arguments	argument	NOUN
ftr-498	606	41	on	on	ADP
ftr-498	606	42	behalf	behalf	NOUN
ftr-498	606	43	of	of	ADP
ftr-498	606	44	this	this	DET
ftr-498	606	45	approach	approach	NOUN
ftr-498	606	46	are	be	AUX
ftr-498	606	47	not	not	PART
ftr-498	606	48	overwhelming	overwhelming	ADJ
ftr-498	606	49	if	if	SCONJ
ftr-498	606	50	a	a	DET
ftr-498	606	51	finding	finding	NOUN
ftr-498	606	52	of	of	ADP
ftr-498	606	53	retroactivity	retroactivity	NOUN
ftr-498	606	54	does	do	AUX
ftr-498	606	55	not	not	PART
ftr-498	606	56	foreclose	foreclose	VERB
ftr-498	606	57	the	the	DET
ftr-498	606	58	choice	choice	NOUN
ftr-498	606	59	of	of	ADP
ftr-498	606	60	remedies	remedy	NOUN
ftr-498	606	61	,	,	PUNCT
ftr-498	606	62	for	for	ADP
ftr-498	606	63	justice	justice	PROPN
ftr-498	606	64	o'connor	o'connor	PROPN
ftr-498	606	65	's	's	PART
ftr-498	606	66	reading	reading	NOUN
ftr-498	606	67	of	of	ADP
ftr-498	606	68	chevron	chevron	NOUN
ftr-498	606	69	oil	oil	NOUN
ftr-498	606	70	could	could	AUX
ftr-498	606	71	be	be	AUX
ftr-498	606	72	functionally	functionally	ADV
ftr-498	606	73	equivalent	equivalent	ADJ
ftr-498	606	74	to	to	ADP
ftr-498	606	75	the	the	DET
ftr-498	606	76	view	view	NOUN
ftr-498	606	77	that	that	SCONJ
ftr-498	606	78	retroactivity	retroactivity	NOUN
ftr-498	606	79	is	be	AUX
ftr-498	606	80	automatic	automatic	ADJ
ftr-498	606	81	but	but	CCONJ
ftr-498	606	82	that	that	SCONJ
ftr-498	606	83	chevron	chevron	NOUN
ftr-498	606	84	oil	oil	NOUN
ftr-498	606	85	supplies	supply	VERB
ftr-498	606	86	the	the	DET
ftr-498	606	87	overarching	overarching	ADJ
ftr-498	606	88	remedial	remedial	ADJ
ftr-498	606	89	principle	principle	NOUN
ftr-498	606	90	in	in	ADP
ftr-498	606	91	all	all	DET
ftr-498	606	92	civil	civil	ADJ
ftr-498	606	93	cases	case	NOUN
ftr-498	606	94	.	.	PUNCT
ftr-498	607	1	the	the	DET
ftr-498	607	2	paramount	paramount	ADJ
ftr-498	607	3	question	question	NOUN
ftr-498	607	4	is	be	AUX
ftr-498	607	5	always	always	ADV
ftr-498	607	6	what	what	PRON
ftr-498	607	7	actions	action	NOUN
ftr-498	607	8	are	be	AUX
ftr-498	607	9	constitutionally	constitutionally	ADV
ftr-498	607	10	required	require	VERB
ftr-498	607	11	as	as	ADP
ftr-498	607	12	a	a	DET
ftr-498	607	13	result	result	NOUN
ftr-498	607	14	of	of	ADP
ftr-498	607	15	a	a	DET
ftr-498	607	16	party	party	NOUN
ftr-498	607	17	's	be	AUX
ftr-498	607	18	having	having	AUX
ftr-498	607	19	acted	act	VERB
ftr-498	607	20	in	in	ADP
ftr-498	607	21	a	a	DET
ftr-498	607	22	way	way	NOUN
ftr-498	607	23	that	that	SCONJ
ftr-498	607	24	the	the	DET
ftr-498	607	25	best	good	ADJ
ftr-498	607	26	current	current	ADJ
ftr-498	607	27	understanding	understanding	NOUN
ftr-498	607	28	of	of	ADP
ftr-498	607	29	the	the	DET
ftr-498	607	30	constitution	constitution	NOUN
ftr-498	607	31	or	or	CCONJ
ftr-498	607	32	federal	federal	ADJ
ftr-498	607	33	statutory	statutory	ADJ
ftr-498	607	34	law	law	NOUN
ftr-498	607	35	does	do	AUX
ftr-498	607	36	not	not	PART
ftr-498	607	37	countenance	countenance	VERB
ftr-498	607	38	.	.	PUNCT
ftr-498	608	1	whether	whether	SCONJ
ftr-498	608	2	it	it	PRON
ftr-498	608	3	is	be	AUX
ftr-498	608	4	framed	frame	VERB
ftr-498	608	5	solely	solely	ADV
ftr-498	608	6	as	as	ADP
ftr-498	608	7	a	a	DET
ftr-498	608	8	question	question	NOUN
ftr-498	608	9	of	of	ADP
ftr-498	608	10	remedies	remedy	NOUN
ftr-498	608	11	,	,	PUNCT
ftr-498	608	12	or	or	CCONJ
ftr-498	608	13	as	as	ADP
ftr-498	608	14	a	a	DET
ftr-498	608	15	question	question	NOUN
ftr-498	608	16	of	of	ADP
ftr-498	608	17	retroactivity	retroactivity	NOUN
ftr-498	608	18	and	and	CCONJ
ftr-498	608	19	of	of	ADP
ftr-498	608	20	remedial	remedial	ADJ
ftr-498	608	21	discretion	discretion	NOUN
ftr-498	608	22	,	,	PUNCT
ftr-498	608	23	is	be	AUX
ftr-498	608	24	of	of	ADP
ftr-498	608	25	small	small	ADJ
ftr-498	608	26	importance	importance	NOUN
ftr-498	608	27	.	.	PUNCT
ftr-498	609	1	simplicity	simplicity	NOUN
ftr-498	609	2	and	and	CCONJ
ftr-498	609	3	logic	logic	NOUN
ftr-498	609	4	favor	favor	VERB
ftr-498	609	5	bringing	bring	VERB
ftr-498	609	6	all	all	DET
ftr-498	609	7	the	the	DET
ftr-498	609	8	remedial	remedial	ADJ
ftr-498	609	9	considerations	consideration	NOUN
ftr-498	609	10	together	together	ADV
ftr-498	609	11	at	at	ADP
ftr-498	609	12	one	one	NUM
ftr-498	609	13	analytical	analytical	ADJ
ftr-498	609	14	stage	stage	NOUN
ftr-498	609	15	rather	rather	ADV
ftr-498	609	16	than	than	ADP
ftr-498	609	17	two	two	NUM
ftr-498	609	18	.	.	PUNCT
ftr-498	610	1	but	but	CCONJ
ftr-498	610	2	there	there	PRON
ftr-498	610	3	may	may	AUX
ftr-498	610	4	be	be	AUX
ftr-498	610	5	little	little	ADJ
ftr-498	610	6	practical	practical	ADJ
ftr-498	610	7	benefit	benefit	NOUN
ftr-498	610	8	to	to	ADP
ftr-498	610	9	doing	do	VERB
ftr-498	610	10	so	so	ADV
ftr-498	610	11	.	.	PUNCT
ftr-498	611	1	substance	substance	NOUN
ftr-498	611	2	is	be	AUX
ftr-498	611	3	what	what	PRON
ftr-498	611	4	matters	matter	VERB
ftr-498	611	5	.	.	PUNCT
ftr-498	612	1	it	it	PRON
ftr-498	612	2	is	be	AUX
ftr-498	612	3	therefore	therefore	ADV
ftr-498	612	4	essential	essential	ADJ
ftr-498	612	5	,	,	PUNCT
ftr-498	612	6	whether	whether	SCONJ
ftr-498	612	7	questions	question	NOUN
ftr-498	612	8	of	of	ADP
ftr-498	612	9	retroactivity	retroactivity	NOUN
ftr-498	612	10	or	or	CCONJ
ftr-498	612	11	remedies	remedy	NOUN
ftr-498	612	12	are	be	AUX
ftr-498	612	13	partitioned	partition	VERB
ftr-498	612	14	or	or	CCONJ
ftr-498	612	15	combined	combine	VERB
ftr-498	612	16	,	,	PUNCT
ftr-498	612	17	that	that	SCONJ
ftr-498	612	18	the	the	DET
ftr-498	612	19	court	court	NOUN
ftr-498	612	20	confront	confront	VERB
ftr-498	612	21	them	they	PRON
ftr-498	612	22	together	together	ADV
ftr-498	612	23	,	,	PUNCT
ftr-498	612	24	as	as	SCONJ
ftr-498	612	25	it	it	PRON
ftr-498	612	26	did	do	VERB
ftr-498	612	27	in	in	ADP
ftr-498	612	28	deciding	decide	VERB
ftr-498	612	29	american	american	PROPN
ftr-498	612	30	trucking	trucking	PROPN
ftr-498	612	31	and	and	CCONJ
ftr-498	612	32	mckesson	mckesson	PROPN
ftr-498	612	33	simultaneously	simultaneously	ADV
ftr-498	612	34	.	.	PUNCT
ftr-498	613	1	this	this	DET
ftr-498	613	2	time	time	NOUN
ftr-498	613	3	,	,	PUNCT
ftr-498	613	4	however	however	ADV
ftr-498	613	5	,	,	PUNCT
ftr-498	613	6	it	it	PRON
ftr-498	613	7	must	must	AUX
ftr-498	613	8	speak	speak	VERB
ftr-498	613	9	more	more	ADJ
ftr-498	613	10	plainly.9	plainly.9	NOUN
ftr-498	613	11	97	97	NUM
ftr-498	613	12	.	.	PUNCT
ftr-498	614	1	see	see	VERB
ftr-498	614	2	,	,	PUNCT
ftr-498	614	3	e.g.	e.g.	ADV
ftr-498	614	4	,	,	PUNCT
ftr-498	614	5	fallon	fallon	PROPN
ftr-498	614	6	&	&	CCONJ
ftr-498	614	7	meltzer	meltzer	PROPN
ftr-498	614	8	,	,	PUNCT
ftr-498	614	9	supra	supra	PROPN
ftr-498	614	10	note	note	PROPN
ftr-498	614	11	83	83	NUM
ftr-498	614	12	,	,	PUNCT
ftr-498	614	13	at	at	ADP
ftr-498	614	14	1764	1764	NUM
ftr-498	614	15	-	-	SYM
ftr-498	614	16	77	77	NUM
ftr-498	614	17	;	;	PUNCT
ftr-498	614	18	shores	shore	NOUN
ftr-498	614	19	,	,	PUNCT
ftr-498	615	1	supra	supra	PROPN
ftr-498	615	2	note	note	NOUN
ftr-498	615	3	75	75	NUM
ftr-498	615	4	,	,	PUNCT
ftr-498	615	5	at	at	ADP
ftr-498	615	6	215	215	NUM
ftr-498	615	7	-	-	SYM
ftr-498	615	8	16	16	NUM
ftr-498	615	9	.	.	PUNCT
ftr-498	616	1	98	98	NUM
ftr-498	616	2	.	.	PUNCT
ftr-498	617	1	see	see	VERB
ftr-498	617	2	harper	harper	NOUN
ftr-498	617	3	,	,	PUNCT
ftr-498	617	4	113	113	NUM
ftr-498	617	5	s.	s.	PROPN
ftr-498	617	6	ct	ct	PROPN
ftr-498	617	7	.	.	PUNCT
ftr-498	618	1	at	at	ADP
ftr-498	618	2	2525	2525	NUM
ftr-498	618	3	(	(	PUNCT
ftr-498	618	4	kennedy	kennedy	PROPN
ftr-498	618	5	,	,	PUNCT
ftr-498	618	6	j.	j.	PROPN
ftr-498	618	7	,	,	PUNCT
ftr-498	618	8	concurring	concur	VERB
ftr-498	618	9	in	in	ADP
ftr-498	618	10	part	part	NOUN
ftr-498	618	11	and	and	CCONJ
ftr-498	618	12	concurring	concur	VERB
ftr-498	618	13	in	in	ADP
ftr-498	618	14	the	the	DET
ftr-498	618	15	judgment	judgment	NOUN
ftr-498	618	16	)	)	PUNCT
ftr-498	618	17	;	;	PUNCT
ftr-498	618	18	i	i	PRON
ftr-498	618	19	d.	d.	PROPN
ftr-498	618	20	at	at	ADP
ftr-498	618	21	2527	2527	NUM
ftr-498	618	22	-	-	SYM
ftr-498	618	23	28	28	NUM
ftr-498	618	24	(	(	PUNCT
ftr-498	618	25	o'connor	o'connor	PROPN
ftr-498	618	26	,	,	PUNCT
ftr-498	618	27	j.	j.	PROPN
ftr-498	618	28	,	,	PUNCT
ftr-498	618	29	dissenting	dissent	VERB
ftr-498	618	30	)	)	PUNCT
ftr-498	618	31	.	.	PUNCT
ftr-498	619	1	99	99	NUM
ftr-498	619	2	.	.	PUNCT
ftr-498	620	1	among	among	ADP
ftr-498	620	2	the	the	DET
ftr-498	620	3	questions	question	NOUN
ftr-498	620	4	the	the	DET
ftr-498	620	5	court	court	NOUN
ftr-498	620	6	will	will	AUX
ftr-498	620	7	have	have	VERB
ftr-498	620	8	to	to	PART
ftr-498	620	9	answer	answer	VERB
ftr-498	620	10	is	be	AUX
ftr-498	620	11	whether	whether	SCONJ
ftr-498	620	12	to	to	PART
ftr-498	620	13	continue	continue	VERB
ftr-498	620	14	using	use	VERB
ftr-498	620	15	chevron	chevron	NOUN
ftr-498	620	16	oil	oil	NOUN
ftr-498	620	17	's	's	PART
ftr-498	620	18	three	three	NUM
ftr-498	620	19	-	-	PUNCT
ftr-498	620	20	factor	factor	NOUN
ftr-498	620	21	test	test	NOUN
ftr-498	620	22	-	-	PUNCT
ftr-498	620	23	either	either	CCONJ
ftr-498	620	24	to	to	PART
ftr-498	620	25	determine	determine	VERB
ftr-498	620	26	whether	whether	SCONJ
ftr-498	620	27	old	old	ADJ
ftr-498	620	28	or	or	CCONJ
ftr-498	620	29	new	new	ADJ
ftr-498	620	30	law	law	NOUN
ftr-498	620	31	applies	apply	VERB
ftr-498	620	32	to	to	ADP
ftr-498	620	33	predecisional	predecisional	ADJ
ftr-498	620	34	conduct	conduct	NOUN
ftr-498	620	35	or	or	CCONJ
ftr-498	620	36	to	to	PART
ftr-498	620	37	determine	determine	VERB
ftr-498	620	38	,	,	PUNCT
ftr-498	620	39	at	at	ADP
ftr-498	620	40	the	the	DET
ftr-498	620	41	remedial	remedial	ADJ
ftr-498	620	42	stage	stage	NOUN
ftr-498	620	43	,	,	PUNCT
ftr-498	620	44	what	what	DET
ftr-498	620	45	relief	relief	NOUN
ftr-498	620	46	to	to	PART
ftr-498	620	47	order	order	VERB
ftr-498	620	48	-	-	PUNCT
ftr-498	620	49	or	or	CCONJ
ftr-498	620	50	whether	whether	SCONJ
ftr-498	620	51	to	to	PART
ftr-498	620	52	replace	replace	VERB
ftr-498	620	53	it	it	PRON
ftr-498	620	54	with	with	ADP
ftr-498	620	55	a	a	DET
ftr-498	620	56	different	different	ADJ
ftr-498	620	57	set	set	NOUN
ftr-498	620	58	of	of	ADP
ftr-498	620	59	considerations	consideration	NOUN
ftr-498	620	60	for	for	ADP
ftr-498	620	61	making	make	VERB
ftr-498	620	62	these	these	DET
ftr-498	620	63	determinations	determination	NOUN
ftr-498	620	64	.	.	PUNCT
ftr-498	621	1	chevron	chevron	PROPN
ftr-498	621	2	oil	oil	NOUN
ftr-498	621	3	has	have	AUX
ftr-498	621	4	earned	earn	VERB
ftr-498	621	5	abundant	abundant	ADJ
ftr-498	621	6	criticism	criticism	NOUN
ftr-498	621	7	over	over	ADP
ftr-498	621	8	the	the	DET
ftr-498	621	9	years	year	NOUN
ftr-498	621	10	,	,	PUNCT
ftr-498	621	11	partly	partly	ADV
ftr-498	621	12	because	because	SCONJ
ftr-498	621	13	the	the	DET
ftr-498	621	14	novelty	novelty	NOUN
ftr-498	621	15	of	of	ADP
ftr-498	621	16	a	a	DET
ftr-498	621	17	new	new	ADJ
ftr-498	621	18	decision	decision	NOUN
ftr-498	621	19	has	have	AUX
ftr-498	621	20	been	be	AUX
ftr-498	621	21	all	all	PRON
ftr-498	621	22	but	but	CCONJ
ftr-498	621	23	decisive	decisive	ADJ
ftr-498	621	24	in	in	ADP
ftr-498	621	25	every	every	DET
ftr-498	621	26	case	case	NOUN
ftr-498	621	27	in	in	ADP
ftr-498	621	28	which	which	PRON
ftr-498	621	29	the	the	DET
ftr-498	621	30	court	court	NOUN
ftr-498	621	31	has	have	AUX
ftr-498	621	32	applied	apply	VERB
ftr-498	621	33	it	it	PRON
ftr-498	621	34	,	,	PUNCT
ftr-498	621	35	partly	partly	ADV
ftr-498	621	36	because	because	SCONJ
ftr-498	621	37	it	it	PRON
ftr-498	621	38	is	be	AUX
ftr-498	621	39	unclear	unclear	ADJ
ftr-498	621	40	how	how	SCONJ
ftr-498	621	41	the	the	DET
ftr-498	621	42	other	other	ADJ
ftr-498	621	43	factors	factor	NOUN
ftr-498	621	44	are	be	AUX
ftr-498	621	45	to	to	PART
ftr-498	621	46	be	be	AUX
ftr-498	621	47	weighed	weigh	VERB
ftr-498	621	48	in	in	ADP
ftr-498	621	49	reaching	reach	VERB
ftr-498	621	50	an	an	DET
ftr-498	621	51	overall	overall	ADJ
ftr-498	621	52	assessment	assessment	NOUN
ftr-498	621	53	,	,	PUNCT
ftr-498	621	54	and	and	CCONJ
ftr-498	621	55	partly	partly	ADV
ftr-498	621	56	because	because	SCONJ
ftr-498	621	57	,	,	PUNCT
ftr-498	621	58	whatever	whatever	DET
ftr-498	621	59	sense	sense	NOUN
ftr-498	621	60	they	they	PRON
ftr-498	621	61	make	make	VERB
ftr-498	621	62	in	in	ADP
ftr-498	621	63	statute	statute	NOUN
ftr-498	621	64	-	-	PUNCT
ftr-498	621	65	of	of	ADP
ftr-498	621	66	-	-	PUNCT
ftr-498	621	67	limitations	limitation	NOUN
ftr-498	621	68	cases	case	NOUN
ftr-498	621	69	,	,	PUNCT
ftr-498	621	70	chevron	chevron	PROPN
ftr-498	621	71	oil	oil	NOUN
ftr-498	621	72	's	's	PART
ftr-498	621	73	three	three	NUM
ftr-498	621	74	factors	factor	NOUN
ftr-498	621	75	do	do	AUX
ftr-498	621	76	not	not	PART
ftr-498	621	77	,	,	PUNCT
ftr-498	621	78	in	in	ADP
ftr-498	621	79	the	the	DET
ftr-498	621	80	opinion	opinion	NOUN
ftr-498	621	81	of	of	ADP
ftr-498	621	82	some	some	DET
ftr-498	621	83	writers	writer	NOUN
ftr-498	621	84	,	,	PUNCT
ftr-498	621	85	apply	apply	VERB
ftr-498	621	86	naturally	naturally	ADV
ftr-498	621	87	or	or	CCONJ
ftr-498	621	88	helpfully	helpfully	ADV
ftr-498	621	89	to	to	ADP
ftr-498	621	90	other	other	ADJ
ftr-498	621	91	types	type	NOUN
ftr-498	621	92	of	of	ADP
ftr-498	621	93	cases	case	NOUN
ftr-498	621	94	.	.	PUNCT
ftr-498	622	1	see	see	VERB
ftr-498	622	2	,	,	PUNCT
ftr-498	622	3	e.g.	e.g.	ADV
ftr-498	622	4	,	,	PUNCT
ftr-498	622	5	carl	carl	PROPN
ftr-498	622	6	d.	d.	PROPN
ftr-498	622	7	ciochon	ciochon	PROPN
ftr-498	622	8	,	,	PUNCT
ftr-498	622	9	note	note	NOUN
ftr-498	622	10	,	,	PUNCT
ftr-498	622	11	nonretroactivity	nonretroactivity	NOUN
ftr-498	622	12	in	in	ADP
ftr-498	622	13	constitutional	constitutional	ADJ
ftr-498	622	14	tax	tax	NOUN
ftr-498	622	15	refund	refund	NOUN
ftr-498	622	16	cases	case	NOUN
ftr-498	622	17	,	,	PUNCT
ftr-498	622	18	43	43	NUM
ftr-498	622	19	hastings	hastings	PROPN
ftr-498	622	20	l.j	l.j	PROPN
ftr-498	622	21	.	.	PROPN
ftr-498	622	22	419	419	NUM
ftr-498	622	23	,	,	PUNCT
ftr-498	622	24	453	453	NUM
ftr-498	622	25	(	(	PUNCT
ftr-498	622	26	1992	1992	NUM
ftr-498	622	27	)	)	PUNCT
ftr-498	622	28	.	.	PUNCT
ftr-498	623	1	alternative	alternative	ADJ
ftr-498	623	2	approaches	approach	NOUN
ftr-498	623	3	have	have	AUX
ftr-498	623	4	been	be	AUX
ftr-498	623	5	suggested	suggest	VERB
ftr-498	623	6	.	.	PUNCT
ftr-498	624	1	see	see	VERB
ftr-498	624	2	,	,	PUNCT
ftr-498	624	3	e.g.	e.g.	ADV
ftr-498	624	4	,	,	PUNCT
ftr-498	624	5	fallon	fallon	PROPN
ftr-498	624	6	&	&	CCONJ
ftr-498	624	7	meltzer	meltzer	PROPN
ftr-498	624	8	,	,	PUNCT
ftr-498	624	9	supra	supra	PROPN
ftr-498	624	10	note	note	PROPN
ftr-498	624	11	83	83	NUM
ftr-498	624	12	,	,	PUNCT
ftr-498	624	13	at	at	ADP
ftr-498	624	14	1824	1824	NUM
ftr-498	624	15	-	-	SYM
ftr-498	624	16	33	33	NUM
ftr-498	624	17	;	;	PUNCT
ftr-498	624	18	shores	shore	NOUN
ftr-498	624	19	,	,	PUNCT
ftr-498	624	20	supra	supra	PROPN
ftr-498	624	21	note	note	NOUN
ftr-498	624	22	75	75	NUM
ftr-498	624	23	,	,	PUNCT
ftr-498	624	24	at	at	ADP
ftr-498	624	25	213	213	NUM
ftr-498	624	26	-	-	SYM
ftr-498	624	27	16	16	NUM
ftr-498	624	28	.	.	PUNCT
ftr-498	625	1	[	[	X
ftr-498	625	2	vol	vol	NOUN
ftr-498	625	3	1:8	1:8	NUM
ftr-498	625	4	harper	harper	NOUN
ftr-498	625	5	and	and	CCONJ
ftr-498	625	6	its	its	PRON
ftr-498	625	7	aftermath	aftermath	NOUN
ftr-498	625	8	until	until	SCONJ
ftr-498	625	9	the	the	DET
ftr-498	625	10	court	court	NOUN
ftr-498	625	11	dispels	dispel	VERB
ftr-498	625	12	the	the	DET
ftr-498	625	13	confusion	confusion	NOUN
ftr-498	625	14	fogging	fog	VERB
ftr-498	625	15	these	these	DET
ftr-498	625	16	matters	matter	NOUN
ftr-498	625	17	,	,	PUNCT
ftr-498	625	18	is	be	AUX
ftr-498	625	19	chevron	chevron	ADJ
ftr-498	625	20	oil	oil	NOUN
ftr-498	625	21	good	good	ADJ
ftr-498	625	22	law	law	NOUN
ftr-498	625	23	?	?	PUNCT
ftr-498	626	1	this	this	PRON
ftr-498	626	2	is	be	AUX
ftr-498	626	3	a	a	DET
ftr-498	626	4	complicated	complicated	ADJ
ftr-498	626	5	question	question	NOUN
ftr-498	626	6	,	,	PUNCT
ftr-498	626	7	partly	partly	ADV
ftr-498	626	8	because	because	SCONJ
ftr-498	626	9	the	the	DET
ftr-498	626	10	court	court	NOUN
ftr-498	626	11	's	's	PART
ftr-498	626	12	holding	holding	NOUN
ftr-498	626	13	in	in	ADP
ftr-498	626	14	that	that	DET
ftr-498	626	15	case	case	NOUN
ftr-498	626	16	is	be	AUX
ftr-498	626	17	hardly	hardly	ADV
ftr-498	626	18	pellucid	pellucid	ADJ
ftr-498	626	19	.	.	PUNCT
ftr-498	627	1	lower	low	ADJ
ftr-498	627	2	courts	court	NOUN
ftr-498	627	3	may	may	AUX
ftr-498	627	4	not	not	PART
ftr-498	627	5	,	,	PUNCT
ftr-498	627	6	of	of	ADP
ftr-498	627	7	course	course	NOUN
ftr-498	627	8	,	,	PUNCT
ftr-498	627	9	rule	rule	VERB
ftr-498	627	10	inconsistently	inconsistently	ADV
ftr-498	627	11	with	with	ADP
ftr-498	627	12	a	a	DET
ftr-498	627	13	supreme	supreme	PROPN
ftr-498	627	14	court	court	NOUN
ftr-498	627	15	holding	holding	NOUN
ftr-498	627	16	that	that	PRON
ftr-498	627	17	is	be	AUX
ftr-498	627	18	precisely	precisely	ADV
ftr-498	627	19	on	on	ADP
ftr-498	627	20	point	point	NOUN
ftr-498	627	21	,	,	PUNCT
ftr-498	627	22	even	even	ADV
ftr-498	627	23	if	if	SCONJ
ftr-498	627	24	that	that	DET
ftr-498	627	25	precedent	precedent	NOUN
ftr-498	627	26	is	be	AUX
ftr-498	627	27	doddering	doddering	ADJ
ftr-498	627	28	and	and	CCONJ
ftr-498	627	29	almost	almost	ADV
ftr-498	627	30	certain	certain	ADJ
ftr-498	627	31	to	to	PART
ftr-498	627	32	fall	fall	VERB
ftr-498	627	33	.	.	PUNCT
ftr-498	628	1	as	as	SCONJ
ftr-498	628	2	the	the	DET
ftr-498	628	3	court	court	NOUN
ftr-498	628	4	said	say	VERB
ftr-498	628	5	just	just	ADV
ftr-498	628	6	a	a	DET
ftr-498	628	7	few	few	ADJ
ftr-498	628	8	years	year	NOUN
ftr-498	628	9	ago	ago	ADV
ftr-498	628	10	in	in	ADP
ftr-498	628	11	reprimanding	reprimand	VERB
ftr-498	628	12	a	a	DET
ftr-498	628	13	court	court	NOUN
ftr-498	628	14	that	that	PRON
ftr-498	628	15	anticipated	anticipate	VERB
ftr-498	628	16	the	the	DET
ftr-498	628	17	march	march	NOUN
ftr-498	628	18	of	of	ADP
ftr-498	628	19	legal	legal	ADJ
ftr-498	628	20	history	history	NOUN
ftr-498	628	21	:	:	PUNCT
ftr-498	628	22	"	"	PUNCT
ftr-498	628	23	if	if	SCONJ
ftr-498	628	24	a	a	DET
ftr-498	628	25	precedent	precedent	NOUN
ftr-498	628	26	of	of	ADP
ftr-498	628	27	this	this	DET
ftr-498	628	28	court	court	NOUN
ftr-498	628	29	has	have	VERB
ftr-498	628	30	direct	direct	ADJ
ftr-498	628	31	application	application	NOUN
ftr-498	628	32	in	in	ADP
ftr-498	628	33	a	a	DET
ftr-498	628	34	case	case	NOUN
ftr-498	628	35	,	,	PUNCT
ftr-498	628	36	yet	yet	ADV
ftr-498	628	37	appears	appear	VERB
ftr-498	628	38	to	to	PART
ftr-498	628	39	rest	rest	VERB
ftr-498	628	40	on	on	ADP
ftr-498	628	41	reasons	reason	NOUN
ftr-498	628	42	rejected	reject	VERB
ftr-498	628	43	in	in	ADP
ftr-498	628	44	some	some	DET
ftr-498	628	45	other	other	ADJ
ftr-498	628	46	line	line	NOUN
ftr-498	628	47	of	of	ADP
ftr-498	628	48	decisions	decision	NOUN
ftr-498	628	49	,	,	PUNCT
ftr-498	628	50	the	the	DET
ftr-498	628	51	court	court	NOUN
ftr-498	628	52	of	of	ADP
ftr-498	628	53	appeals	appeal	NOUN
ftr-498	628	54	should	should	AUX
ftr-498	628	55	follow	follow	VERB
ftr-498	628	56	the	the	DET
ftr-498	628	57	case	case	NOUN
ftr-498	628	58	which	which	PRON
ftr-498	628	59	directly	directly	ADV
ftr-498	628	60	controls	control	VERB
ftr-498	628	61	,	,	PUNCT
ftr-498	628	62	leaving	leave	VERB
ftr-498	628	63	to	to	ADP
ftr-498	628	64	this	this	DET
ftr-498	628	65	court	court	NOUN
ftr-498	628	66	the	the	DET
ftr-498	628	67	prerogative	prerogative	NOUN
ftr-498	628	68	of	of	ADP
ftr-498	628	69	overruling	overrule	VERB
ftr-498	628	70	its	its	PRON
ftr-498	628	71	own	own	ADJ
ftr-498	628	72	decisions	decision	NOUN
ftr-498	628	73	.	.	PUNCT
ftr-498	629	1	"	"	PUNCT
ftr-498	629	2	'	'	PUNCT
ftr-498	629	3	"	"	PUNCT
ftr-498	629	4	the	the	DET
ftr-498	629	5	difficulty	difficulty	NOUN
ftr-498	629	6	in	in	ADP
ftr-498	629	7	heeding	heed	VERB
ftr-498	629	8	this	this	DET
ftr-498	629	9	injunction	injunction	NOUN
ftr-498	629	10	,	,	PUNCT
ftr-498	629	11	so	so	ADV
ftr-498	629	12	far	far	ADV
ftr-498	629	13	as	as	SCONJ
ftr-498	629	14	chevron	chevron	ADJ
ftr-498	629	15	oil	oil	NOUN
ftr-498	629	16	is	be	AUX
ftr-498	629	17	concerned	concern	VERB
ftr-498	629	18	,	,	PUNCT
ftr-498	629	19	is	be	AUX
ftr-498	629	20	twofold	twofold	ADV
ftr-498	629	21	:	:	PUNCT
ftr-498	629	22	whether	whether	SCONJ
ftr-498	629	23	the	the	DET
ftr-498	629	24	court	court	NOUN
ftr-498	629	25	has	have	AUX
ftr-498	629	26	overruled	overrule	VERB
ftr-498	629	27	or	or	CCONJ
ftr-498	629	28	significantly	significantly	ADV
ftr-498	629	29	limited	limit	VERB
ftr-498	629	30	its	its	PRON
ftr-498	629	31	holding	holding	NOUN
ftr-498	629	32	in	in	ADP
ftr-498	629	33	chevron	chevron	NOUN
ftr-498	629	34	oil	oil	NOUN
ftr-498	629	35	is	be	AUX
ftr-498	629	36	not	not	PART
ftr-498	629	37	clear	clear	ADJ
ftr-498	629	38	,	,	PUNCT
ftr-498	629	39	just	just	ADV
ftr-498	629	40	as	as	SCONJ
ftr-498	629	41	it	it	PRON
ftr-498	629	42	is	be	AUX
ftr-498	629	43	obscure	obscure	ADJ
ftr-498	629	44	what	what	PRON
ftr-498	629	45	the	the	DET
ftr-498	629	46	court	court	NOUN
ftr-498	629	47	takes	take	VERB
ftr-498	629	48	chevron	chevron	NOUN
ftr-498	629	49	oil	oil	NOUN
ftr-498	629	50	to	to	PART
ftr-498	629	51	hold	hold	VERB
ftr-498	629	52	.	.	PUNCT
ftr-498	630	1	these	these	DET
ftr-498	630	2	issues	issue	NOUN
ftr-498	630	3	are	be	AUX
ftr-498	630	4	intertwined	intertwine	VERB
ftr-498	630	5	.	.	PUNCT
ftr-498	631	1	chevron	chevron	PROPN
ftr-498	631	2	oil	oil	NOUN
ftr-498	631	3	has	have	AUX
ftr-498	631	4	never	never	ADV
ftr-498	631	5	been	be	AUX
ftr-498	631	6	explicitly	explicitly	ADV
ftr-498	631	7	overruled	overrule	VERB
ftr-498	631	8	,	,	PUNCT
ftr-498	631	9	and	and	CCONJ
ftr-498	631	10	in	in	ADP
ftr-498	631	11	harper	harper	NOUN
ftr-498	631	12	the	the	DET
ftr-498	631	13	court	court	NOUN
ftr-498	631	14	continued	continue	VERB
ftr-498	631	15	to	to	PART
ftr-498	631	16	treat	treat	VERB
ftr-498	631	17	it	it	PRON
ftr-498	631	18	as	as	ADP
ftr-498	631	19	a	a	DET
ftr-498	631	20	live	live	ADJ
ftr-498	631	21	precedent	precedent	NOUN
ftr-498	631	22	.	.	PUNCT
ftr-498	631	23	'	'	PUNCT
ftr-498	631	24	..	..	PUNCT
ftr-498	632	1	if	if	SCONJ
ftr-498	632	2	,	,	PUNCT
ftr-498	632	3	however	however	ADV
ftr-498	632	4	,	,	PUNCT
ftr-498	632	5	the	the	DET
ftr-498	632	6	decision	decision	NOUN
ftr-498	632	7	is	be	AUX
ftr-498	632	8	regarded	regard	VERB
ftr-498	632	9	as	as	ADP
ftr-498	632	10	establishing	establish	VERB
ftr-498	632	11	a	a	DET
ftr-498	632	12	threshold	threshold	NOUN
ftr-498	632	13	test	test	NOUN
ftr-498	632	14	for	for	ADP
ftr-498	632	15	the	the	DET
ftr-498	632	16	retroactive	retroactive	ADJ
ftr-498	632	17	application	application	NOUN
ftr-498	632	18	of	of	ADP
ftr-498	632	19	a	a	DET
ftr-498	632	20	civil	civil	ADJ
ftr-498	632	21	decision	decision	NOUN
ftr-498	632	22	,	,	PUNCT
ftr-498	632	23	as	as	SCONJ
ftr-498	632	24	justice	justice	PROPN
ftr-498	632	25	o'connor	o'connor	PROPN
ftr-498	632	26	has	have	AUX
ftr-498	632	27	consistently	consistently	ADV
ftr-498	632	28	understood	understand	VERB
ftr-498	632	29	it	it	PRON
ftr-498	632	30	,	,	PUNCT
ftr-498	632	31	then	then	ADV
ftr-498	632	32	chevron	chevron	PROPN
ftr-498	632	33	oil	oil	NOUN
ftr-498	632	34	enjoys	enjoy	VERB
ftr-498	632	35	,	,	PUNCT
ftr-498	632	36	at	at	ADP
ftr-498	632	37	best	good	ADJ
ftr-498	632	38	,	,	PUNCT
ftr-498	632	39	a	a	DET
ftr-498	632	40	twilight	twilight	NOUN
ftr-498	632	41	existence	existence	NOUN
ftr-498	632	42	.	.	PUNCT
ftr-498	633	1	in	in	ADP
ftr-498	633	2	american	american	PROPN
ftr-498	633	3	trucking	trucking	PROPN
ftr-498	633	4	,	,	PUNCT
ftr-498	633	5	five	five	NUM
ftr-498	633	6	justices	justice	NOUN
ftr-498	633	7	expressly	expressly	ADV
ftr-498	633	8	rejected	reject	VERB
ftr-498	633	9	the	the	DET
ftr-498	633	10	view	view	NOUN
ftr-498	633	11	that	that	SCONJ
ftr-498	633	12	this	this	DET
ftr-498	633	13	reading	reading	NOUN
ftr-498	633	14	of	of	ADP
ftr-498	633	15	chevron	chevron	NOUN
ftr-498	633	16	oil	oil	NOUN
ftr-498	633	17	encapsulates	encapsulate	NOUN
ftr-498	633	18	.	.	PUNCT
ftr-498	634	1	their	their	PRON
ftr-498	634	2	doing	do	VERB
ftr-498	634	3	so	so	ADV
ftr-498	634	4	,	,	PUNCT
ftr-498	634	5	albeit	albeit	SCONJ
ftr-498	634	6	not	not	PART
ftr-498	634	7	in	in	ADP
ftr-498	634	8	a	a	DET
ftr-498	634	9	single	single	ADJ
ftr-498	634	10	opinion	opinion	NOUN
ftr-498	634	11	,	,	PUNCT
ftr-498	634	12	arguably	arguably	ADV
ftr-498	634	13	(	(	PUNCT
ftr-498	634	14	though	though	SCONJ
ftr-498	634	15	insecurely	insecurely	ADV
ftr-498	634	16	)	)	PUNCT
ftr-498	634	17	satisfies	satisfy	VERB
ftr-498	634	18	the	the	DET
ftr-498	634	19	rodriguez	rodriguez	PROPN
ftr-498	634	20	de	de	PROPN
ftr-498	634	21	quijas	quijas	PROPN
ftr-498	634	22	standard	standard	PROPN
ftr-498	634	23	for	for	ADP
ftr-498	634	24	overruling	overrule	VERB
ftr-498	634	25	"	"	PUNCT
ftr-498	634	26	assuming	assume	VERB
ftr-498	634	27	that	that	SCONJ
ftr-498	634	28	an	an	DET
ftr-498	634	29	interpretation	interpretation	NOUN
ftr-498	634	30	,	,	PUNCT
ftr-498	634	31	rather	rather	ADV
ftr-498	634	32	than	than	ADP
ftr-498	634	33	a	a	DET
ftr-498	634	34	holding	holding	NOUN
ftr-498	634	35	,	,	PUNCT
ftr-498	634	36	can	can	AUX
ftr-498	634	37	be	be	AUX
ftr-498	634	38	said	say	VERB
ftr-498	634	39	to	to	PART
ftr-498	634	40	have	have	AUX
ftr-498	634	41	been	be	AUX
ftr-498	634	42	"	"	PUNCT
ftr-498	634	43	overruled	overrule	VERB
ftr-498	634	44	.	.	PUNCT
ftr-498	634	45	"	"	PUNCT
ftr-498	635	1	it	it	PRON
ftr-498	635	2	is	be	AUX
ftr-498	635	3	true	true	ADJ
ftr-498	635	4	that	that	SCONJ
ftr-498	635	5	two	two	NUM
ftr-498	635	6	of	of	ADP
ftr-498	635	7	the	the	DET
ftr-498	635	8	five	five	NUM
ftr-498	635	9	justices	justice	NOUN
ftr-498	635	10	who	who	PRON
ftr-498	635	11	broke	break	VERB
ftr-498	635	12	with	with	ADP
ftr-498	635	13	justice	justice	NOUN
ftr-498	635	14	o'connor	o'connor	PROPN
ftr-498	635	15	in	in	ADP
ftr-498	635	16	american	american	PROPN
ftr-498	635	17	trucking	trucking	PROPN
ftr-498	635	18	have	have	AUX
ftr-498	635	19	since	since	SCONJ
ftr-498	635	20	resigned	resign	VERB
ftr-498	635	21	.	.	PUNCT
ftr-498	636	1	but	but	CCONJ
ftr-498	636	2	their	their	PRON
ftr-498	636	3	votes	vote	NOUN
ftr-498	636	4	are	be	AUX
ftr-498	636	5	not	not	PART
ftr-498	636	6	expunged	expunge	VERB
ftr-498	636	7	by	by	ADP
ftr-498	636	8	their	their	PRON
ftr-498	636	9	departure	departure	NOUN
ftr-498	636	10	,	,	PUNCT
ftr-498	636	11	and	and	CCONJ
ftr-498	636	12	their	their	PRON
ftr-498	636	13	replacements	replacement	NOUN
ftr-498	636	14	have	have	AUX
ftr-498	636	15	shown	show	VERB
ftr-498	636	16	no	no	DET
ftr-498	636	17	sympathy	sympathy	NOUN
ftr-498	636	18	for	for	ADP
ftr-498	636	19	justice	justice	PROPN
ftr-498	636	20	o'connor	o'connor	PROPN
ftr-498	636	21	's	's	PART
ftr-498	636	22	interpretation	interpretation	NOUN
ftr-498	636	23	of	of	ADP
ftr-498	636	24	chevron	chevron	NOUN
ftr-498	636	25	oil	oil	NOUN
ftr-498	636	26	,	,	PUNCT
ftr-498	636	27	even	even	ADV
ftr-498	636	28	if	if	SCONJ
ftr-498	636	29	they	they	PRON
ftr-498	636	30	have	have	AUX
ftr-498	636	31	not	not	PART
ftr-498	636	32	openly	openly	ADV
ftr-498	636	33	disavowed	disavowed	VERB
ftr-498	636	34	it	it	PRON
ftr-498	636	35	.	.	PUNCT
ftr-498	637	1	one	one	NUM
ftr-498	637	2	of	of	ADP
ftr-498	637	3	justice	justice	PROPN
ftr-498	637	4	o'connor	o'connor	PROPN
ftr-498	637	5	's	's	PART
ftr-498	637	6	allies	ally	NOUN
ftr-498	637	7	-	-	PUNCT
ftr-498	637	8	justice	justice	NOUN
ftr-498	637	9	white	white	PROPN
ftr-498	637	10	-	-	PUNCT
ftr-498	637	11	has	have	AUX
ftr-498	637	12	also	also	ADV
ftr-498	637	13	left	leave	VERB
ftr-498	637	14	.	.	PUNCT
ftr-498	638	1	to	to	ADP
ftr-498	638	2	the	the	DET
ftr-498	638	3	extent	extent	NOUN
ftr-498	638	4	that	that	SCONJ
ftr-498	638	5	chevron	chevron	PROPN
ftr-498	638	6	oil	oil	NOUN
ftr-498	638	7	continues	continue	VERB
ftr-498	638	8	to	to	PART
ftr-498	638	9	shape	shape	VERB
ftr-498	638	10	decisionmaking	decisionmake	VERB
ftr-498	638	11	,	,	PUNCT
ftr-498	638	12	it	it	PRON
ftr-498	638	13	appears	appear	VERB
ftr-498	638	14	to	to	PART
ftr-498	638	15	be	be	AUX
ftr-498	638	16	as	as	ADP
ftr-498	638	17	a	a	DET
ftr-498	638	18	principle	principle	NOUN
ftr-498	638	19	for	for	ADP
ftr-498	638	20	resolving	resolve	VERB
ftr-498	638	21	the	the	DET
ftr-498	638	22	issue	issue	NOUN
ftr-498	638	23	presented	present	VERB
ftr-498	638	24	in	in	ADP
ftr-498	638	25	chevron	chevron	PROPN
ftr-498	638	26	oil	oil	NOUN
ftr-498	638	27	itself	itself	PRON
ftr-498	638	28	:	:	PUNCT
ftr-498	638	29	whether	whether	SCONJ
ftr-498	638	30	to	to	PART
ftr-498	638	31	dismiss	dismiss	VERB
ftr-498	638	32	a	a	DET
ftr-498	638	33	claim	claim	NOUN
ftr-498	638	34	that	that	PRON
ftr-498	638	35	fell	fall	VERB
ftr-498	638	36	within	within	ADP
ftr-498	638	37	the	the	DET
ftr-498	638	38	limitations	limitation	NOUN
ftr-498	638	39	period	period	NOUN
ftr-498	638	40	as	as	SCONJ
ftr-498	638	41	the	the	DET
ftr-498	638	42	legal	legal	ADJ
ftr-498	638	43	community	community	NOUN
ftr-498	638	44	understood	understand	VERB
ftr-498	638	45	it	it	PRON
ftr-498	638	46	when	when	SCONJ
ftr-498	638	47	the	the	DET
ftr-498	638	48	claim	claim	NOUN
ftr-498	638	49	was	be	AUX
ftr-498	638	50	filed	file	VERB
ftr-498	638	51	,	,	PUNCT
ftr-498	638	52	but	but	CCONJ
ftr-498	638	53	that	that	PRON
ftr-498	638	54	fell	fall	VERB
ftr-498	638	55	outside	outside	ADP
ftr-498	638	56	that	that	DET
ftr-498	638	57	limitations	limitation	NOUN
ftr-498	638	58	period	period	NOUN
ftr-498	638	59	as	as	SCONJ
ftr-498	638	60	it	it	PRON
ftr-498	638	61	came	come	VERB
ftr-498	638	62	to	to	PART
ftr-498	638	63	be	be	AUX
ftr-498	638	64	defined	define	VERB
ftr-498	638	65	after	after	SCONJ
ftr-498	638	66	the	the	DET
ftr-498	638	67	claim	claim	NOUN
ftr-498	638	68	was	be	AUX
ftr-498	638	69	filed	file	VERB
ftr-498	638	70	but	but	CCONJ
ftr-498	638	71	before	before	SCONJ
ftr-498	638	72	the	the	DET
ftr-498	638	73	case	case	NOUN
ftr-498	638	74	was	be	AUX
ftr-498	638	75	finally	finally	ADV
ftr-498	638	76	decided	decide	VERB
ftr-498	638	77	.	.	PUNCT
ftr-498	639	1	and	and	CCONJ
ftr-498	639	2	even	even	ADV
ftr-498	639	3	there	there	ADV
ftr-498	639	4	,	,	PUNCT
ftr-498	639	5	chevron	chevron	PROPN
ftr-498	639	6	oil	oil	NOUN
ftr-498	639	7	's	's	PART
ftr-498	639	8	directive	directive	NOUN
ftr-498	639	9	has	have	AUX
ftr-498	639	10	grown	grow	VERB
ftr-498	639	11	garbled	garbled	ADJ
ftr-498	639	12	.	.	PUNCT
ftr-498	639	13	3	3	NUM
ftr-498	639	14	whether	whether	SCONJ
ftr-498	639	15	chevron	chevron	NOUN
ftr-498	639	16	oil	oil	NOUN
ftr-498	639	17	survives	survive	VERB
ftr-498	639	18	,	,	PUNCT
ftr-498	639	19	and	and	CCONJ
ftr-498	639	20	what	what	PRON
ftr-498	639	21	import	import	NOUN
ftr-498	639	22	it	it	PRON
ftr-498	639	23	has	have	VERB
ftr-498	639	24	if	if	SCONJ
ftr-498	639	25	it	it	PRON
ftr-498	639	26	does	do	VERB
ftr-498	639	27	,	,	PUNCT
ftr-498	639	28	are	be	AUX
ftr-498	639	29	thus	thus	ADV
ftr-498	639	30	highly	highly	ADV
ftr-498	639	31	debatable	debatable	ADJ
ftr-498	639	32	questions	question	NOUN
ftr-498	639	33	.	.	PUNCT
ftr-498	640	1	100	100	NUM
ftr-498	640	2	.	.	PUNCT
ftr-498	641	1	rodriguez	rodriguez	PROPN
ftr-498	641	2	de	de	PROPN
ftr-498	641	3	quijas	quijas	PROPN
ftr-498	641	4	v.	v.	PROPN
ftr-498	641	5	shearson	shearson	PROPN
ftr-498	641	6	/	/	SYM
ftr-498	641	7	american	american	PROPN
ftr-498	641	8	express	express	PROPN
ftr-498	641	9	,	,	PUNCT
ftr-498	641	10	inc	inc	PROPN
ftr-498	641	11	.	.	PROPN
ftr-498	641	12	,	,	PUNCT
ftr-498	641	13	490	490	NUM
ftr-498	641	14	u.s	u.s	PROPN
ftr-498	641	15	.	.	PROPN
ftr-498	641	16	477	477	NUM
ftr-498	641	17	,	,	PUNCT
ftr-498	641	18	484	484	NUM
ftr-498	641	19	(	(	PUNCT
ftr-498	641	20	1989	1989	NUM
ftr-498	641	21	)	)	PUNCT
ftr-498	641	22	.	.	PUNCT
ftr-498	642	1	101	101	NUM
ftr-498	642	2	.	.	PUNCT
ftr-498	643	1	see	see	VERB
ftr-498	643	2	harper	harper	NOUN
ftr-498	643	3	,	,	PUNCT
ftr-498	643	4	113	113	NUM
ftr-498	643	5	s.	s.	PROPN
ftr-498	643	6	cl	cl	NOUN
ftr-498	643	7	at	at	ADP
ftr-498	643	8	2516	2516	NUM
ftr-498	643	9	&	&	CCONJ
ftr-498	643	10	n.9	n.9	NOUN
ftr-498	643	11	.	.	PUNCT
ftr-498	644	1	102	102	X
ftr-498	644	2	.	.	PUNCT
ftr-498	645	1	see	see	VERB
ftr-498	645	2	rodriguez	rodriguez	PROPN
ftr-498	645	3	de	de	PROPN
ftr-498	645	4	quijas	quijas	PROPN
ftr-498	645	5	,	,	PUNCT
ftr-498	645	6	490	490	NUM
ftr-498	645	7	u.s	u.s	PROPN
ftr-498	645	8	.	.	PROPN
ftr-498	645	9	at	at	ADP
ftr-498	645	10	484	484	NUM
ftr-498	645	11	.	.	PUNCT
ftr-498	646	1	103	103	NUM
ftr-498	646	2	.	.	PUNCT
ftr-498	647	1	see	see	VERB
ftr-498	647	2	infra	infra	NOUN
ftr-498	647	3	note	note	VERB
ftr-498	647	4	159	159	NUM
ftr-498	647	5	for	for	ADP
ftr-498	647	6	a	a	DET
ftr-498	647	7	discussion	discussion	NOUN
ftr-498	647	8	of	of	ADP
ftr-498	647	9	the	the	DET
ftr-498	647	10	confusion	confusion	NOUN
ftr-498	647	11	surrounding	surround	VERB
ftr-498	647	12	the	the	DET
ftr-498	647	13	court	court	NOUN
ftr-498	647	14	's	's	PART
ftr-498	647	15	approach	approach	NOUN
ftr-498	647	16	to	to	ADP
ftr-498	647	17	the	the	DET
ftr-498	647	18	retroactive	retroactive	ADJ
ftr-498	647	19	reach	reach	NOUN
ftr-498	647	20	of	of	ADP
ftr-498	647	21	statute	statute	NOUN
ftr-498	647	22	-	-	PUNCT
ftr-498	647	23	of	of	ADP
ftr-498	647	24	-	-	PUNCT
ftr-498	647	25	limitations	limitation	NOUN
ftr-498	647	26	decisions	decision	NOUN
ftr-498	647	27	.	.	PUNCT
ftr-498	648	1	19931	19931	NUM
ftr-498	648	2	florida	florida	PROPN
ftr-498	648	3	tax	tax	NOUN
ftr-498	648	4	review	review	NOUN
ftr-498	648	5	v.	v.	ADP
ftr-498	648	6	the	the	DET
ftr-498	648	7	remedial	remedial	ADJ
ftr-498	648	8	requirements	requirement	NOUN
ftr-498	648	9	of	of	ADP
ftr-498	648	10	the	the	DET
ftr-498	648	11	due	due	ADJ
ftr-498	648	12	process	process	NOUN
ftr-498	648	13	clause	clause	NOUN
ftr-498	648	14	after	after	ADP
ftr-498	648	15	deciding	decide	VERB
ftr-498	648	16	the	the	DET
ftr-498	648	17	retroactivity	retroactivity	NOUN
ftr-498	648	18	question	question	NOUN
ftr-498	648	19	against	against	ADP
ftr-498	648	20	virginia	virginia	PROPN
ftr-498	648	21	,	,	PUNCT
ftr-498	648	22	the	the	DET
ftr-498	648	23	supreme	supreme	PROPN
ftr-498	648	24	court	court	PROPN
ftr-498	648	25	remanded	remand	VERB
ftr-498	648	26	in	in	ADP
ftr-498	648	27	harper	harper	NOUN
ftr-498	648	28	so	so	SCONJ
ftr-498	648	29	that	that	SCONJ
ftr-498	648	30	the	the	DET
ftr-498	648	31	state	state	NOUN
ftr-498	648	32	courts	court	NOUN
ftr-498	648	33	might	might	AUX
ftr-498	648	34	consider	consider	VERB
ftr-498	648	35	an	an	DET
ftr-498	648	36	assortment	assortment	NOUN
ftr-498	648	37	of	of	ADP
ftr-498	648	38	remedial	remedial	ADJ
ftr-498	648	39	issues	issue	NOUN
ftr-498	648	40	.	.	PUNCT
ftr-498	649	1	much	much	ADJ
ftr-498	649	2	litigation	litigation	NOUN
ftr-498	649	3	in	in	ADP
ftr-498	649	4	states	state	NOUN
ftr-498	649	5	in	in	ADP
ftr-498	649	6	which	which	PRON
ftr-498	649	7	davis	davis	PROPN
ftr-498	649	8	-	-	PUNCT
ftr-498	649	9	type	type	NOUN
ftr-498	649	10	suits	suit	NOUN
ftr-498	649	11	are	be	AUX
ftr-498	649	12	pending	pende	VERB
ftr-498	649	13	will	will	AUX
ftr-498	649	14	now	now	ADV
ftr-498	649	15	focus	focus	VERB
ftr-498	649	16	on	on	ADP
ftr-498	649	17	the	the	DET
ftr-498	649	18	implications	implication	NOUN
ftr-498	649	19	of	of	ADP
ftr-498	649	20	the	the	DET
ftr-498	649	21	due	due	ADJ
ftr-498	649	22	process	process	NOUN
ftr-498	649	23	clause	clause	NOUN
ftr-498	649	24	,	,	PUNCT
ftr-498	649	25	in	in	ADP
ftr-498	649	26	tandem	tandem	NOUN
ftr-498	649	27	with	with	ADP
ftr-498	649	28	the	the	DET
ftr-498	649	29	doctrine	doctrine	NOUN
ftr-498	649	30	of	of	ADP
ftr-498	649	31	intergovernmental	intergovernmental	ADJ
ftr-498	649	32	tax	tax	NOUN
ftr-498	649	33	immunity	immunity	NOUN
ftr-498	649	34	,	,	PUNCT
ftr-498	649	35	for	for	ADP
ftr-498	649	36	remedying	remedy	VERB
ftr-498	649	37	the	the	DET
ftr-498	649	38	wrong	wrong	NOUN
ftr-498	649	39	that	that	SCONJ
ftr-498	649	40	virginia	virginia	PROPN
ftr-498	649	41	and	and	CCONJ
ftr-498	649	42	other	other	ADJ
ftr-498	649	43	states	state	NOUN
ftr-498	649	44	committed	commit	VERB
ftr-498	649	45	by	by	ADP
ftr-498	649	46	taxing	tax	VERB
ftr-498	649	47	state	state	NOUN
ftr-498	649	48	and	and	CCONJ
ftr-498	649	49	federal	federal	ADJ
ftr-498	649	50	retirees	retiree	NOUN
ftr-498	649	51	differently	differently	ADV
ftr-498	649	52	.	.	PUNCT
ftr-498	650	1	these	these	DET
ftr-498	650	2	remedial	remedial	ADJ
ftr-498	650	3	issues	issue	NOUN
ftr-498	650	4	might	might	AUX
ftr-498	650	5	also	also	ADV
ftr-498	650	6	prompt	prompt	VERB
ftr-498	650	7	legislative	legislative	ADJ
ftr-498	650	8	debate	debate	NOUN
ftr-498	650	9	and	and	CCONJ
ftr-498	650	10	action	action	NOUN
ftr-498	650	11	,	,	PUNCT
ftr-498	650	12	either	either	CCONJ
ftr-498	650	13	by	by	ADP
ftr-498	650	14	state	state	NOUN
ftr-498	650	15	lawmakers	lawmaker	NOUN
ftr-498	650	16	or	or	CCONJ
ftr-498	650	17	by	by	ADP
ftr-498	650	18	congress	congress	PROPN
ftr-498	650	19	.	.	PUNCT
ftr-498	651	1	of	of	ADP
ftr-498	651	2	course	course	ADV
ftr-498	651	3	,	,	PUNCT
ftr-498	651	4	the	the	DET
ftr-498	651	5	problem	problem	NOUN
ftr-498	651	6	of	of	ADP
ftr-498	651	7	remedies	remedy	NOUN
ftr-498	651	8	under	under	ADP
ftr-498	651	9	the	the	DET
ftr-498	651	10	due	due	ADJ
ftr-498	651	11	process	process	NOUN
ftr-498	651	12	clause	clause	NOUN
ftr-498	651	13	is	be	AUX
ftr-498	651	14	more	more	ADV
ftr-498	651	15	capacious	capacious	ADJ
ftr-498	651	16	than	than	SCONJ
ftr-498	651	17	davis	davis	PROPN
ftr-498	651	18	-	-	PUNCT
ftr-498	651	19	inspired	inspire	VERB
ftr-498	651	20	tax	tax	NOUN
ftr-498	651	21	refund	refund	NOUN
ftr-498	651	22	suits	suit	NOUN
ftr-498	651	23	alone	alone	ADV
ftr-498	651	24	suggest	suggest	VERB
ftr-498	651	25	.	.	PUNCT
ftr-498	652	1	in	in	ADP
ftr-498	652	2	other	other	ADJ
ftr-498	652	3	instances	instance	NOUN
ftr-498	652	4	,	,	PUNCT
ftr-498	652	5	too	too	ADV
ftr-498	652	6	,	,	PUNCT
ftr-498	652	7	particularly	particularly	ADV
ftr-498	652	8	in	in	ADP
ftr-498	652	9	connection	connection	NOUN
ftr-498	652	10	with	with	ADP
ftr-498	652	11	commerce	commerce	NOUN
ftr-498	652	12	clause	clause	NOUN
ftr-498	652	13	cases	case	NOUN
ftr-498	652	14	like	like	ADP
ftr-498	652	15	kraft	kraft	NOUN
ftr-498	652	16	and	and	CCONJ
ftr-498	652	17	statute	statute	NOUN
ftr-498	652	18	-	-	PUNCT
ftr-498	652	19	of	of	ADP
ftr-498	652	20	-	-	PUNCT
ftr-498	652	21	limitations	limitation	NOUN
ftr-498	652	22	cases	case	NOUN
ftr-498	652	23	like	like	ADP
ftr-498	652	24	lampf	lampf	NOUN
ftr-498	652	25	,	,	PUNCT
ftr-498	652	26	courts	court	NOUN
ftr-498	652	27	are	be	AUX
ftr-498	652	28	bound	bind	VERB
ftr-498	652	29	to	to	PART
ftr-498	652	30	probe	probe	VERB
ftr-498	652	31	the	the	DET
ftr-498	652	32	remedial	remedial	ADJ
ftr-498	652	33	demands	demand	NOUN
ftr-498	652	34	of	of	ADP
ftr-498	652	35	the	the	DET
ftr-498	652	36	due	due	ADJ
ftr-498	652	37	process	process	NOUN
ftr-498	652	38	clause	clause	NOUN
ftr-498	652	39	.	.	PUNCT
ftr-498	653	1	the	the	DET
ftr-498	653	2	sunset	sunset	NOUN
ftr-498	653	3	of	of	ADP
ftr-498	653	4	chevron	chevron	NOUN
ftr-498	653	5	oil	oil	NOUN
ftr-498	653	6	as	as	ADP
ftr-498	653	7	a	a	DET
ftr-498	653	8	choice	choice	NOUN
ftr-498	653	9	-	-	PUNCT
ftr-498	653	10	of	of	ADP
ftr-498	653	11	-	-	PUNCT
ftr-498	653	12	law	law	NOUN
ftr-498	653	13	principle	principle	NOUN
ftr-498	653	14	should	should	AUX
ftr-498	653	15	augment	augment	VERB
ftr-498	653	16	controversy	controversy	NOUN
ftr-498	653	17	.	.	PUNCT
ftr-498	654	1	this	this	DET
ftr-498	654	2	part	part	NOUN
ftr-498	654	3	explores	explore	VERB
ftr-498	654	4	the	the	DET
ftr-498	654	5	major	major	ADJ
ftr-498	654	6	remedial	remedial	ADJ
ftr-498	654	7	issues	issue	NOUN
ftr-498	654	8	that	that	PRON
ftr-498	654	9	mckesson	mckesson	NOUN
ftr-498	654	10	,	,	PUNCT
ftr-498	654	11	beam	beam	NOUN
ftr-498	654	12	,	,	PUNCT
ftr-498	654	13	and	and	CCONJ
ftr-498	654	14	harper	harper	NOUN
ftr-498	654	15	have	have	AUX
ftr-498	654	16	spawned	spawn	VERB
ftr-498	654	17	.	.	PUNCT
ftr-498	655	1	several	several	ADJ
ftr-498	655	2	of	of	ADP
ftr-498	655	3	these	these	DET
ftr-498	655	4	issues	issue	NOUN
ftr-498	655	5	,	,	PUNCT
ftr-498	655	6	such	such	ADJ
ftr-498	655	7	as	as	ADP
ftr-498	655	8	the	the	DET
ftr-498	655	9	constitutional	constitutional	ADJ
ftr-498	655	10	necessity	necessity	NOUN
ftr-498	655	11	of	of	ADP
ftr-498	655	12	paying	pay	VERB
ftr-498	655	13	or	or	CCONJ
ftr-498	655	14	charging	charge	VERB
ftr-498	655	15	interest	interest	NOUN
ftr-498	655	16	on	on	ADP
ftr-498	655	17	awards	award	NOUN
ftr-498	655	18	that	that	PRON
ftr-498	655	19	are	be	AUX
ftr-498	655	20	constitutionally	constitutionally	ADV
ftr-498	655	21	mandated	mandate	VERB
ftr-498	655	22	and	and	CCONJ
ftr-498	655	23	the	the	DET
ftr-498	655	24	legitimacy	legitimacy	NOUN
ftr-498	655	25	of	of	ADP
ftr-498	655	26	pass	pass	VERB
ftr-498	655	27	-	-	PUNCT
ftr-498	655	28	on	on	ADP
ftr-498	655	29	defenses	defense	NOUN
ftr-498	655	30	in	in	ADP
ftr-498	655	31	cases	case	NOUN
ftr-498	655	32	in	in	ADP
ftr-498	655	33	which	which	PRON
ftr-498	655	34	the	the	DET
ftr-498	655	35	nominal	nominal	ADJ
ftr-498	655	36	taxpayer	taxpayer	NOUN
ftr-498	655	37	did	do	AUX
ftr-498	655	38	not	not	PART
ftr-498	655	39	bear	bear	VERB
ftr-498	655	40	the	the	DET
ftr-498	655	41	full	full	ADJ
ftr-498	655	42	burden	burden	NOUN
ftr-498	655	43	of	of	ADP
ftr-498	655	44	an	an	DET
ftr-498	655	45	unlawful	unlawful	ADJ
ftr-498	655	46	tax	tax	NOUN
ftr-498	655	47	,	,	PUNCT
ftr-498	655	48	will	will	AUX
ftr-498	655	49	almost	almost	ADV
ftr-498	655	50	surely	surely	ADV
ftr-498	655	51	return	return	VERB
ftr-498	655	52	to	to	ADP
ftr-498	655	53	the	the	DET
ftr-498	655	54	supreme	supreme	PROPN
ftr-498	655	55	court	court	PROPN
ftr-498	655	56	.	.	PUNCT
ftr-498	656	1	this	this	DET
ftr-498	656	2	part	part	NOUN
ftr-498	656	3	also	also	ADV
ftr-498	656	4	outlines	outline	VERB
ftr-498	656	5	what	what	PRON
ftr-498	656	6	might	might	AUX
ftr-498	656	7	well	well	ADV
ftr-498	656	8	be	be	AUX
ftr-498	656	9	less	less	ADV
ftr-498	656	10	costly	costly	ADJ
ftr-498	656	11	ways	way	NOUN
ftr-498	656	12	for	for	SCONJ
ftr-498	656	13	states	state	NOUN
ftr-498	656	14	to	to	PART
ftr-498	656	15	respond	respond	VERB
ftr-498	656	16	to	to	ADP
ftr-498	656	17	davis	davis	PROPN
ftr-498	656	18	violations	violation	NOUN
ftr-498	656	19	than	than	SCONJ
ftr-498	656	20	they	they	PRON
ftr-498	656	21	may	may	AUX
ftr-498	656	22	have	have	AUX
ftr-498	656	23	explored	explore	VERB
ftr-498	656	24	thus	thus	ADV
ftr-498	656	25	far	far	ADV
ftr-498	656	26	.	.	PUNCT
ftr-498	657	1	a.	a.	NOUN
ftr-498	657	2	preand	preand	VERB
ftr-498	657	3	post	post	ADJ
ftr-498	657	4	-	-	NOUN
ftr-498	657	5	deprivation	deprivation	NOUN
ftr-498	657	6	due	due	ADJ
ftr-498	657	7	process	process	NOUN
ftr-498	657	8	in	in	ADP
ftr-498	657	9	mckesson	mckesson	PROPN
ftr-498	657	10	,	,	PUNCT
ftr-498	657	11	the	the	DET
ftr-498	657	12	court	court	NOUN
ftr-498	657	13	held	hold	VERB
ftr-498	657	14	unanimously	unanimously	ADV
ftr-498	657	15	that	that	SCONJ
ftr-498	657	16	"	"	PUNCT
ftr-498	657	17	[	[	X
ftr-498	657	18	i]f	i]f	ADP
ftr-498	657	19	a	a	DET
ftr-498	657	20	state	state	NOUN
ftr-498	657	21	places	place	VERB
ftr-498	657	22	a	a	DET
ftr-498	657	23	taxpayer	taxpayer	NOUN
ftr-498	657	24	under	under	ADP
ftr-498	657	25	duress	duress	NOUN
ftr-498	657	26	promptly	promptly	ADV
ftr-498	657	27	to	to	PART
ftr-498	657	28	pay	pay	VERB
ftr-498	657	29	a	a	DET
ftr-498	657	30	tax	tax	NOUN
ftr-498	657	31	when	when	SCONJ
ftr-498	657	32	due	due	ADJ
ftr-498	657	33	and	and	CCONJ
ftr-498	657	34	relegates	relegate	VERB
ftr-498	657	35	him	he	PRON
ftr-498	657	36	to	to	ADP
ftr-498	657	37	a	a	DET
ftr-498	657	38	postpayment	postpayment	NOUN
ftr-498	657	39	refund	refund	NOUN
ftr-498	657	40	action	action	NOUN
ftr-498	657	41	in	in	ADP
ftr-498	657	42	which	which	PRON
ftr-498	657	43	he	he	PRON
ftr-498	657	44	can	can	AUX
ftr-498	657	45	challenge	challenge	VERB
ftr-498	657	46	the	the	DET
ftr-498	657	47	tax	tax	NOUN
ftr-498	657	48	's	's	PART
ftr-498	657	49	legality	legality	NOUN
ftr-498	657	50	,	,	PUNCT
ftr-498	657	51	the	the	DET
ftr-498	657	52	due	due	ADJ
ftr-498	657	53	process	process	NOUN
ftr-498	657	54	clause	clause	NOUN
ftr-498	657	55	of	of	ADP
ftr-498	657	56	the	the	DET
ftr-498	657	57	fourteenth	fourteenth	ADJ
ftr-498	657	58	amendment	amendment	NOUN
ftr-498	657	59	obligates	obligate	VERB
ftr-498	657	60	the	the	DET
ftr-498	657	61	state	state	NOUN
ftr-498	657	62	to	to	PART
ftr-498	657	63	provide	provide	VERB
ftr-498	657	64	meaningful	meaningful	ADJ
ftr-498	657	65	backward	backward	ADV
ftr-498	657	66	-	-	PUNCT
ftr-498	657	67	looking	look	VERB
ftr-498	657	68	relief	relief	NOUN
ftr-498	657	69	to	to	PART
ftr-498	657	70	rectify	rectify	VERB
ftr-498	657	71	any	any	DET
ftr-498	657	72	unconstitutional	unconstitutional	ADJ
ftr-498	657	73	deprivation	deprivation	NOUN
ftr-498	657	74	.	.	PUNCT
ftr-498	658	1	"	"	PUNCT
ftr-498	658	2	''	''	PUNCT
ftr-498	658	3	the	the	DET
ftr-498	658	4	question	question	NOUN
ftr-498	658	5	of	of	ADP
ftr-498	658	6	whether	whether	SCONJ
ftr-498	658	7	duress	duress	NOUN
ftr-498	658	8	is	be	AUX
ftr-498	658	9	present	present	ADJ
ftr-498	658	10	is	be	AUX
ftr-498	658	11	plainly	plainly	ADV
ftr-498	658	12	one	one	NUM
ftr-498	658	13	of	of	ADP
ftr-498	658	14	federal	federal	ADJ
ftr-498	658	15	law.105	law.105	NOUN
ftr-498	658	16	although	although	SCONJ
ftr-498	658	17	the	the	DET
ftr-498	658	18	supreme	supreme	PROPN
ftr-498	658	19	court	court	PROPN
ftr-498	658	20	has	have	AUX
ftr-498	658	21	defined	define	VERB
ftr-498	658	22	"	"	PUNCT
ftr-498	658	23	duress	duress	NOUN
ftr-498	658	24	"	"	PUNCT
ftr-498	658	25	increasingly	increasingly	ADV
ftr-498	658	26	liberally	liberally	ADV
ftr-498	658	27	,	,	PUNCT
ftr-498	658	28	to	to	PART
ftr-498	658	29	include	include	VERB
ftr-498	658	30	financial	financial	ADJ
ftr-498	658	31	sanctions	sanction	NOUN
ftr-498	658	32	for	for	ADP
ftr-498	658	33	nonpayment	nonpayment	NOUN
ftr-498	658	34	even	even	ADV
ftr-498	658	35	if	if	SCONJ
ftr-498	658	36	they	they	PRON
ftr-498	658	37	are	be	AUX
ftr-498	658	38	not	not	PART
ftr-498	658	39	imminent	imminent	ADJ
ftr-498	658	40	,	,	PUNCT
ftr-498	658	41	'	'	PUNCT
ftr-498	658	42	"	"	PUNCT
ftr-498	658	43	the	the	DET
ftr-498	658	44	court	court	NOUN
ftr-498	658	45	has	have	AUX
ftr-498	658	46	not	not	PART
ftr-498	658	47	read	read	VERB
ftr-498	658	48	the	the	DET
ftr-498	658	49	due	due	ADJ
ftr-498	658	50	process	process	NOUN
ftr-498	658	51	clause	clause	NOUN
ftr-498	658	52	to	to	PART
ftr-498	658	53	prohibit	prohibit	VERB
ftr-498	658	54	104	104	NUM
ftr-498	658	55	.	.	PUNCT
ftr-498	659	1	mckesson	mckesson	PROPN
ftr-498	659	2	,	,	PUNCT
ftr-498	659	3	496	496	NUM
ftr-498	659	4	u.s	u.s	PROPN
ftr-498	659	5	.	.	PROPN
ftr-498	659	6	at	at	ADP
ftr-498	659	7	31	31	NUM
ftr-498	659	8	(	(	PUNCT
ftr-498	659	9	footnotes	footnote	NOUN
ftr-498	659	10	omitted	omit	VERB
ftr-498	659	11	)	)	PUNCT
ftr-498	659	12	.	.	PUNCT
ftr-498	660	1	105	105	NUM
ftr-498	660	2	.	.	PUNCT
ftr-498	661	1	see	see	VERB
ftr-498	661	2	,	,	PUNCT
ftr-498	661	3	e.g.	e.g.	ADV
ftr-498	661	4	,	,	PUNCT
ftr-498	661	5	philip	philip	PROPN
ftr-498	661	6	m.	m.	NOUN
ftr-498	661	7	tatarowicz	tatarowicz	NOUN
ftr-498	661	8	,	,	PUNCT
ftr-498	661	9	right	right	ADV
ftr-498	661	10	to	to	ADP
ftr-498	661	11	a	a	DET
ftr-498	661	12	refund	refund	NOUN
ftr-498	661	13	for	for	ADP
ftr-498	661	14	unconstitutionally	unconstitutionally	ADV
ftr-498	661	15	discriminatory	discriminatory	ADJ
ftr-498	661	16	state	state	NOUN
ftr-498	661	17	taxes	taxis	NOUN
ftr-498	661	18	and	and	CCONJ
ftr-498	661	19	other	other	ADJ
ftr-498	661	20	controversial	controversial	ADJ
ftr-498	661	21	state	state	NOUN
ftr-498	661	22	tax	tax	NOUN
ftr-498	661	23	issues	issue	NOUN
ftr-498	661	24	under	under	ADP
ftr-498	661	25	the	the	DET
ftr-498	661	26	commerce	commerce	NOUN
ftr-498	661	27	clause	clause	NOUN
ftr-498	661	28	,	,	PUNCT
ftr-498	661	29	41	41	NUM
ftr-498	661	30	tax	tax	NOUN
ftr-498	661	31	law	law	NOUN
ftr-498	661	32	.	.	PUNCT
ftr-498	662	1	103	103	NUM
ftr-498	662	2	,	,	PUNCT
ftr-498	662	3	121	121	NUM
ftr-498	662	4	-	-	SYM
ftr-498	662	5	23	23	NUM
ftr-498	662	6	(	(	PUNCT
ftr-498	662	7	1987	1987	NUM
ftr-498	662	8	)	)	PUNCT
ftr-498	662	9	.	.	PUNCT
ftr-498	663	1	106	106	NUM
ftr-498	663	2	.	.	PUNCT
ftr-498	664	1	see	see	VERB
ftr-498	664	2	mckesson	mckesson	PROPN
ftr-498	664	3	,	,	PUNCT
ftr-498	664	4	496	496	NUM
ftr-498	664	5	u.s	u.s	PROPN
ftr-498	664	6	.	.	PROPN
ftr-498	664	7	at	at	ADP
ftr-498	664	8	38	38	NUM
ftr-498	664	9	-	-	SYM
ftr-498	664	10	39	39	NUM
ftr-498	664	11	&	&	CCONJ
ftr-498	664	12	nn.20	nn.20	PROPN
ftr-498	664	13	-	-	NUM
ftr-498	664	14	21	21	NUM
ftr-498	664	15	.	.	PUNCT
ftr-498	665	1	at	at	ADP
ftr-498	665	2	one	one	NUM
ftr-498	665	3	time	time	NOUN
ftr-498	665	4	,	,	PUNCT
ftr-498	665	5	a	a	DET
ftr-498	665	6	formal	formal	ADJ
ftr-498	665	7	protest	protest	NOUN
ftr-498	665	8	at	at	ADP
ftr-498	665	9	the	the	DET
ftr-498	665	10	time	time	NOUN
ftr-498	665	11	of	of	ADP
ftr-498	665	12	payment	payment	NOUN
ftr-498	665	13	was	be	AUX
ftr-498	665	14	also	also	ADV
ftr-498	665	15	required	require	VERB
ftr-498	665	16	,	,	PUNCT
ftr-498	665	17	either	either	CCONJ
ftr-498	665	18	as	as	ADP
ftr-498	665	19	a	a	DET
ftr-498	665	20	matter	matter	NOUN
ftr-498	665	21	of	of	ADP
ftr-498	665	22	statute	statute	NOUN
ftr-498	665	23	or	or	CCONJ
ftr-498	665	24	of	of	ADP
ftr-498	665	25	federal	federal	ADJ
ftr-498	665	26	common	common	ADJ
ftr-498	665	27	law	law	NOUN
ftr-498	665	28	,	,	PUNCT
ftr-498	665	29	to	to	PART
ftr-498	665	30	render	render	VERB
ftr-498	665	31	payment	payment	NOUN
ftr-498	665	32	to	to	ADP
ftr-498	665	33	the	the	DET
ftr-498	665	34	federal	federal	ADJ
ftr-498	665	35	treasury	treasury	PROPN
ftr-498	665	36	involuntary	involuntary	ADJ
ftr-498	665	37	.	.	PUNCT
ftr-498	666	1	see	see	VERB
ftr-498	666	2	,	,	PUNCT
ftr-498	666	3	e.g.	e.g.	ADV
ftr-498	666	4	,	,	PUNCT
ftr-498	666	5	united	united	PROPN
ftr-498	666	6	states	states	PROPN
ftr-498	666	7	v.	v.	ADP
ftr-498	666	8	new	new	ADJ
ftr-498	666	9	[	[	X
ftr-498	666	10	vol	vol	NOUN
ftr-498	666	11	1:8	1:8	NUM
ftr-498	666	12	harper	harper	NOUN
ftr-498	666	13	and	and	CCONJ
ftr-498	666	14	its	its	PRON
ftr-498	666	15	aftermath	aftermath	NOUN
ftr-498	666	16	the	the	DET
ftr-498	666	17	denial	denial	NOUN
ftr-498	666	18	of	of	ADP
ftr-498	666	19	refunds	refund	NOUN
ftr-498	666	20	for	for	ADP
ftr-498	666	21	taxes	taxis	NOUN
ftr-498	666	22	paid	pay	VERB
ftr-498	666	23	"	"	PUNCT
ftr-498	666	24	voluntarily	voluntarily	ADV
ftr-498	666	25	"	"	PUNCT
ftr-498	666	26	in	in	ADP
ftr-498	666	27	this	this	DET
ftr-498	666	28	shrunken	shrunken	ADJ
ftr-498	666	29	sense	sense	NOUN
ftr-498	666	30	.	.	PUNCT
ftr-498	667	1	for	for	ADP
ftr-498	667	2	this	this	DET
ftr-498	667	3	purpose	purpose	NOUN
ftr-498	667	4	,	,	PUNCT
ftr-498	667	5	a	a	DET
ftr-498	667	6	tax	tax	NOUN
ftr-498	667	7	is	be	AUX
ftr-498	667	8	paid	pay	VERB
ftr-498	667	9	voluntarily	voluntarily	ADV
ftr-498	667	10	when	when	SCONJ
ftr-498	667	11	it	it	PRON
ftr-498	667	12	might	might	AUX
ftr-498	667	13	have	have	AUX
ftr-498	667	14	been	be	AUX
ftr-498	667	15	challenged	challenge	VERB
ftr-498	667	16	before	before	ADP
ftr-498	667	17	payment	payment	NOUN
ftr-498	667	18	without	without	ADP
ftr-498	667	19	incurring	incur	VERB
ftr-498	667	20	a	a	DET
ftr-498	667	21	serious	serious	ADJ
ftr-498	667	22	penalty	penalty	NOUN
ftr-498	667	23	for	for	ADP
ftr-498	667	24	nonpayment	nonpayment	NOUN
ftr-498	667	25	.	.	PUNCT
ftr-498	667	26	"	"	PUNCT
ftr-498	668	1	thus	thus	ADV
ftr-498	668	2	,	,	PUNCT
ftr-498	668	3	the	the	DET
ftr-498	668	4	court	court	NOUN
ftr-498	668	5	said	say	VERB
ftr-498	668	6	in	in	ADP
ftr-498	668	7	mckesson	mckesson	PROPN
ftr-498	668	8	,	,	PUNCT
ftr-498	668	9	so	so	ADV
ftr-498	668	10	long	long	ADV
ftr-498	668	11	as	as	SCONJ
ftr-498	668	12	a	a	DET
ftr-498	668	13	state	state	NOUN
ftr-498	668	14	chooses	choose	VERB
ftr-498	668	15	"	"	PUNCT
ftr-498	668	16	to	to	PART
ftr-498	668	17	provide	provide	VERB
ftr-498	668	18	a	a	DET
ftr-498	668	19	form	form	NOUN
ftr-498	668	20	of	of	ADP
ftr-498	668	21	'	'	PUNCT
ftr-498	668	22	predeprivation	predeprivation	NOUN
ftr-498	668	23	process	process	NOUN
ftr-498	668	24	,	,	PUNCT
ftr-498	668	25	'	'	PUNCT
ftr-498	668	26	for	for	ADP
ftr-498	668	27	example	example	NOUN
ftr-498	668	28	,	,	PUNCT
ftr-498	668	29	by	by	ADP
ftr-498	668	30	authorizing	authorize	VERB
ftr-498	668	31	taxpayers	taxpayer	NOUN
ftr-498	668	32	to	to	PART
ftr-498	668	33	bring	bring	VERB
ftr-498	668	34	suit	suit	NOUN
ftr-498	668	35	to	to	PART
ftr-498	668	36	enjoin	enjoin	VERB
ftr-498	668	37	imposition	imposition	NOUN
ftr-498	668	38	of	of	ADP
ftr-498	668	39	a	a	DET
ftr-498	668	40	tax	tax	NOUN
ftr-498	668	41	prior	prior	ADV
ftr-498	668	42	to	to	ADP
ftr-498	668	43	its	its	PRON
ftr-498	668	44	payment	payment	NOUN
ftr-498	668	45	,	,	PUNCT
ftr-498	668	46	or	or	CCONJ
ftr-498	668	47	by	by	ADP
ftr-498	668	48	allowing	allow	VERB
ftr-498	668	49	taxpayers	taxpayer	NOUN
ftr-498	668	50	to	to	PART
ftr-498	668	51	withhold	withhold	VERB
ftr-498	668	52	payment	payment	NOUN
ftr-498	668	53	and	and	CCONJ
ftr-498	668	54	then	then	ADV
ftr-498	668	55	interpose	interpose	VERB
ftr-498	668	56	their	their	PRON
ftr-498	668	57	objections	objection	NOUN
ftr-498	668	58	as	as	ADP
ftr-498	668	59	defenses	defense	NOUN
ftr-498	668	60	in	in	ADP
ftr-498	668	61	a	a	DET
ftr-498	668	62	tax	tax	NOUN
ftr-498	668	63	enforcement	enforcement	NOUN
ftr-498	668	64	proceeding	proceeding	NOUN
ftr-498	668	65	initiated	initiate	VERB
ftr-498	668	66	by	by	ADP
ftr-498	668	67	the	the	DET
ftr-498	668	68	state	state	NOUN
ftr-498	668	69	,	,	PUNCT
ftr-498	668	70	"	"	PUNCT
ftr-498	668	71	'	'	PUNCT
ftr-498	668	72	t	t	PROPN
ftr-498	668	73	s	s	PART
ftr-498	668	74	it	it	PRON
ftr-498	668	75	need	need	AUX
ftr-498	668	76	not	not	PART
ftr-498	668	77	offer	offer	VERB
ftr-498	668	78	any	any	DET
ftr-498	668	79	retroactive	retroactive	ADJ
ftr-498	668	80	relief	relief	NOUN
ftr-498	668	81	if	if	SCONJ
ftr-498	668	82	the	the	DET
ftr-498	668	83	tax	tax	NOUN
ftr-498	668	84	is	be	AUX
ftr-498	668	85	found	find	VERB
ftr-498	668	86	to	to	PART
ftr-498	668	87	be	be	AUX
ftr-498	668	88	constitutionally	constitutionally	ADV
ftr-498	668	89	infirm	infirm	ADJ
ftr-498	668	90	,	,	PUNCT
ftr-498	668	91	although	although	SCONJ
ftr-498	668	92	a	a	DET
ftr-498	668	93	state	state	NOUN
ftr-498	668	94	is	be	AUX
ftr-498	668	95	free	free	ADJ
ftr-498	668	96	to	to	PART
ftr-498	668	97	supply	supply	VERB
ftr-498	668	98	redress	redress	NOUN
ftr-498	668	99	beyond	beyond	ADP
ftr-498	668	100	the	the	DET
ftr-498	668	101	constitutional	constitutional	ADJ
ftr-498	668	102	minimum	minimum	NOUN
ftr-498	668	103	if	if	SCONJ
ftr-498	668	104	it	it	PRON
ftr-498	668	105	wishes	wish	VERB
ftr-498	668	106	.	.	PUNCT
ftr-498	669	1	the	the	DET
ftr-498	669	2	court	court	NOUN
ftr-498	669	3	referred	refer	VERB
ftr-498	669	4	to	to	ADP
ftr-498	669	5	these	these	DET
ftr-498	669	6	passages	passage	NOUN
ftr-498	669	7	from	from	ADP
ftr-498	669	8	its	its	PRON
ftr-498	669	9	opinion	opinion	NOUN
ftr-498	669	10	in	in	ADP
ftr-498	669	11	mckesson	mckesson	PROPN
ftr-498	669	12	when	when	SCONJ
ftr-498	669	13	it	it	PRON
ftr-498	669	14	remanded	remand	VERB
ftr-498	669	15	in	in	ADP
ftr-498	669	16	harper	harper	NOUN
ftr-498	669	17	,	,	PUNCT
ftr-498	669	18	noting	note	VERB
ftr-498	669	19	that	that	SCONJ
ftr-498	669	20	"	"	PUNCT
ftr-498	669	21	the	the	DET
ftr-498	669	22	'	'	PUNCT
ftr-498	669	23	availability	availability	NOUN
ftr-498	669	24	of	of	ADP
ftr-498	669	25	a	a	DET
ftr-498	669	26	predeprivation	predeprivation	NOUN
ftr-498	669	27	hearing	hearing	NOUN
ftr-498	669	28	constitutes	constitute	VERB
ftr-498	669	29	a	a	DET
ftr-498	669	30	procedural	procedural	ADJ
ftr-498	669	31	safeguard	safeguard	NOUN
ftr-498	669	32	...	...	PUNCT
ftr-498	669	33	sufficient	sufficient	ADJ
ftr-498	669	34	by	by	ADP
ftr-498	669	35	itself	itself	PRON
ftr-498	669	36	to	to	PART
ftr-498	669	37	satisfy	satisfy	VERB
ftr-498	669	38	the	the	DET
ftr-498	669	39	due	due	ADJ
ftr-498	669	40	process	process	NOUN
ftr-498	669	41	clause	clause	NOUN
ftr-498	669	42	.	.	PUNCT
ftr-498	670	1	"	"	PUNCT
ftr-498	670	2	'	'	PUNCT
ftr-498	670	3	'	'	NUM
ftr-498	670	4	9	9	NUM
ftr-498	670	5	unless	unless	SCONJ
ftr-498	670	6	the	the	DET
ftr-498	670	7	various	various	ADJ
ftr-498	670	8	state	state	NOUN
ftr-498	670	9	legislatures	legislature	NOUN
ftr-498	670	10	act	act	VERB
ftr-498	670	11	swiftly	swiftly	ADV
ftr-498	670	12	to	to	PART
ftr-498	670	13	cure	cure	VERB
ftr-498	670	14	the	the	DET
ftr-498	670	15	constitutional	constitutional	ADJ
ftr-498	670	16	harm	harm	NOUN
ftr-498	670	17	that	that	PRON
ftr-498	670	18	statutes	statute	NOUN
ftr-498	670	19	inconsistent	inconsistent	ADJ
ftr-498	670	20	with	with	ADP
ftr-498	670	21	davis	davis	PROPN
ftr-498	670	22	worked	work	VERB
ftr-498	670	23	in	in	ADP
ftr-498	670	24	past	past	ADJ
ftr-498	670	25	years	year	NOUN
ftr-498	670	26	,	,	PUNCT
ftr-498	670	27	two	two	NUM
ftr-498	670	28	issues	issue	NOUN
ftr-498	670	29	relating	relate	VERB
ftr-498	670	30	to	to	ADP
ftr-498	670	31	the	the	DET
ftr-498	670	32	sufficiency	sufficiency	NOUN
ftr-498	670	33	of	of	ADP
ftr-498	670	34	taxpayers	taxpayer	NOUN
ftr-498	670	35	'	'	PART
ftr-498	670	36	pre	pre	ADJ
ftr-498	670	37	-	-	ADJ
ftr-498	670	38	deprivation	deprivation	ADJ
ftr-498	670	39	opportunities	opportunity	NOUN
ftr-498	670	40	to	to	PART
ftr-498	670	41	challenge	challenge	VERB
ftr-498	670	42	the	the	DET
ftr-498	670	43	differential	differential	ADJ
ftr-498	670	44	taxation	taxation	NOUN
ftr-498	670	45	of	of	ADP
ftr-498	670	46	state	state	NOUN
ftr-498	670	47	and	and	CCONJ
ftr-498	670	48	federal	federal	ADJ
ftr-498	670	49	retirees	retiree	NOUN
ftr-498	670	50	might	might	AUX
ftr-498	670	51	surface	surface	VERB
ftr-498	670	52	in	in	ADP
ftr-498	670	53	state	state	NOUN
ftr-498	670	54	courts	court	NOUN
ftr-498	670	55	following	follow	VERB
ftr-498	670	56	harper	harper	NOUN
ftr-498	670	57	.	.	PUNCT
ftr-498	671	1	both	both	PRON
ftr-498	671	2	are	be	AUX
ftr-498	671	3	ubiquitous	ubiquitous	ADJ
ftr-498	671	4	concerns	concern	NOUN
ftr-498	671	5	.	.	PUNCT
ftr-498	672	1	they	they	PRON
ftr-498	672	2	arise	arise	VERB
ftr-498	672	3	regularly	regularly	ADV
ftr-498	672	4	in	in	ADP
ftr-498	672	5	challenges	challenge	NOUN
ftr-498	672	6	to	to	ADP
ftr-498	672	7	state	state	NOUN
ftr-498	672	8	taxes	taxis	NOUN
ftr-498	672	9	based	base	VERB
ftr-498	672	10	on	on	ADP
ftr-498	672	11	the	the	DET
ftr-498	672	12	commerce	commerce	NOUN
ftr-498	672	13	clause	clause	NOUN
ftr-498	672	14	,	,	PUNCT
ftr-498	672	15	the	the	DET
ftr-498	672	16	york	york	PROPN
ftr-498	672	17	&	&	CCONJ
ftr-498	672	18	cuba	cuba	PROPN
ftr-498	672	19	mail	mail	PROPN
ftr-498	672	20	s.s	s.s	PROPN
ftr-498	672	21	.	.	PROPN
ftr-498	672	22	co.	co.	PROPN
ftr-498	672	23	,	,	PUNCT
ftr-498	672	24	200	200	NUM
ftr-498	672	25	u.s	u.s	PROPN
ftr-498	672	26	.	.	PROPN
ftr-498	672	27	488	488	NUM
ftr-498	672	28	(	(	PUNCT
ftr-498	672	29	1906	1906	NUM
ftr-498	672	30	)	)	PUNCT
ftr-498	672	31	;	;	PUNCT
ftr-498	672	32	chesebrough	chesebrough	PROPN
ftr-498	672	33	v.	v.	PROPN
ftr-498	672	34	united	united	PROPN
ftr-498	672	35	states	states	PROPN
ftr-498	672	36	,	,	PUNCT
ftr-498	672	37	192	192	NUM
ftr-498	672	38	u.s	u.s	PROPN
ftr-498	672	39	.	.	PROPN
ftr-498	672	40	253	253	NUM
ftr-498	672	41	(	(	PUNCT
ftr-498	672	42	1904	1904	NUM
ftr-498	672	43	)	)	PUNCT
ftr-498	672	44	.	.	PUNCT
ftr-498	673	1	this	this	DET
ftr-498	673	2	precondition	precondition	NOUN
ftr-498	673	3	to	to	ADP
ftr-498	673	4	recovery	recovery	NOUN
ftr-498	673	5	was	be	AUX
ftr-498	673	6	later	later	ADV
ftr-498	673	7	abandoned	abandon	VERB
ftr-498	673	8	at	at	ADP
ftr-498	673	9	the	the	DET
ftr-498	673	10	federal	federal	ADJ
ftr-498	673	11	level	level	NOUN
ftr-498	673	12	.	.	PUNCT
ftr-498	674	1	see	see	VERB
ftr-498	674	2	george	george	PROPN
ftr-498	674	3	moore	moore	PROPN
ftr-498	674	4	ice	ice	PROPN
ftr-498	674	5	cream	cream	PROPN
ftr-498	674	6	co.	co.	PROPN
ftr-498	675	1	v.	v.	CCONJ
ftr-498	675	2	rose	rose	PROPN
ftr-498	675	3	,	,	PUNCT
ftr-498	675	4	289	289	NUM
ftr-498	675	5	u.s	u.s	PROPN
ftr-498	675	6	.	.	PROPN
ftr-498	675	7	373	373	NUM
ftr-498	675	8	,	,	PUNCT
ftr-498	675	9	375	375	NUM
ftr-498	675	10	-	-	SYM
ftr-498	675	11	76	76	NUM
ftr-498	675	12	(	(	PUNCT
ftr-498	675	13	1933	1933	NUM
ftr-498	675	14	)	)	PUNCT
ftr-498	675	15	.	.	PUNCT
ftr-498	676	1	the	the	DET
ftr-498	676	2	duress	duress	NOUN
ftr-498	676	3	needed	need	VERB
ftr-498	676	4	to	to	PART
ftr-498	676	5	render	render	VERB
ftr-498	676	6	a	a	DET
ftr-498	676	7	tax	tax	NOUN
ftr-498	676	8	payment	payment	NOUN
ftr-498	676	9	involuntary	involuntary	ADJ
ftr-498	676	10	also	also	ADV
ftr-498	676	11	had	have	VERB
ftr-498	676	12	to	to	PART
ftr-498	676	13	be	be	AUX
ftr-498	676	14	imminent	imminent	ADJ
ftr-498	676	15	,	,	PUNCT
ftr-498	676	16	"	"	PUNCT
ftr-498	676	17	to	to	PART
ftr-498	676	18	release	release	VERB
ftr-498	676	19	[	[	PUNCT
ftr-498	676	20	a	a	DET
ftr-498	676	21	taxpayer	taxpayer	NOUN
ftr-498	676	22	's	's	PART
ftr-498	676	23	]	]	X
ftr-498	676	24	person	person	NOUN
ftr-498	676	25	or	or	CCONJ
ftr-498	676	26	property	property	NOUN
ftr-498	676	27	from	from	ADP
ftr-498	676	28	detention	detention	NOUN
ftr-498	676	29	,	,	PUNCT
ftr-498	676	30	or	or	CCONJ
ftr-498	676	31	to	to	PART
ftr-498	676	32	prevent	prevent	VERB
ftr-498	676	33	an	an	DET
ftr-498	676	34	immediate	immediate	ADJ
ftr-498	676	35	seizure	seizure	NOUN
ftr-498	676	36	of	of	ADP
ftr-498	676	37	his	his	PRON
ftr-498	676	38	person	person	NOUN
ftr-498	676	39	or	or	CCONJ
ftr-498	676	40	property	property	NOUN
ftr-498	676	41	.	.	PUNCT
ftr-498	676	42	"	"	PUNCT
ftr-498	677	1	new	new	PROPN
ftr-498	677	2	york	york	PROPN
ftr-498	677	3	&	&	CCONJ
ftr-498	677	4	cuba	cuba	PROPN
ftr-498	677	5	mail	mail	PROPN
ftr-498	677	6	s.s	s.s	PROPN
ftr-498	677	7	.	.	PROPN
ftr-498	677	8	,	,	PUNCT
ftr-498	677	9	200	200	NUM
ftr-498	677	10	u.s	u.s	PROPN
ftr-498	677	11	.	.	PROPN
ftr-498	677	12	at	at	ADP
ftr-498	677	13	494	494	NUM
ftr-498	677	14	(	(	PUNCT
ftr-498	677	15	quoting	quote	VERB
ftr-498	677	16	railroad	railroad	PROPN
ftr-498	677	17	co.	co.	PROPN
ftr-498	677	18	v	v	ADP
ftr-498	677	19	commissioners	commissioner	NOUN
ftr-498	677	20	.	.	PUNCT
ftr-498	678	1	98	98	NUM
ftr-498	678	2	u.s	u.s	PROPN
ftr-498	678	3	.	.	PROPN
ftr-498	678	4	541	541	NUM
ftr-498	678	5	,	,	PUNCT
ftr-498	678	6	544	544	NUM
ftr-498	678	7	(	(	PUNCT
ftr-498	678	8	1878	1878	NUM
ftr-498	678	9	)	)	PUNCT
ftr-498	678	10	)	)	PUNCT
ftr-498	678	11	.	.	PUNCT
ftr-498	679	1	107	107	NUM
ftr-498	679	2	.	.	PUNCT
ftr-498	680	1	see	see	VERB
ftr-498	680	2	mckesson	mckesson	PROPN
ftr-498	680	3	,	,	PUNCT
ftr-498	680	4	496	496	NUM
ftr-498	680	5	u.s	u.s	PROPN
ftr-498	680	6	.	.	PROPN
ftr-498	680	7	at	at	ADP
ftr-498	680	8	38	38	NUM
ftr-498	680	9	-	-	SYM
ftr-498	680	10	39	39	NUM
ftr-498	680	11	n.21	n.21	PROPN
ftr-498	680	12	.	.	PROPN
ftr-498	680	13	at	at	ADP
ftr-498	680	14	common	common	ADJ
ftr-498	680	15	law	law	NOUN
ftr-498	680	16	,	,	PUNCT
ftr-498	680	17	taxpayers	taxpayer	NOUN
ftr-498	680	18	could	could	AUX
ftr-498	680	19	sue	sue	VERB
ftr-498	680	20	only	only	ADV
ftr-498	680	21	for	for	ADP
ftr-498	680	22	payments	payment	NOUN
ftr-498	680	23	made	make	VERB
ftr-498	680	24	to	to	ADP
ftr-498	680	25	the	the	DET
ftr-498	680	26	government	government	NOUN
ftr-498	680	27	under	under	ADP
ftr-498	680	28	duress	duress	NOUN
ftr-498	680	29	,	,	PUNCT
ftr-498	680	30	so	so	ADV
ftr-498	680	31	far	far	ADV
ftr-498	680	32	as	as	SCONJ
ftr-498	680	33	such	such	ADJ
ftr-498	680	34	suits	suit	NOUN
ftr-498	680	35	were	be	AUX
ftr-498	680	36	consistent	consistent	ADJ
ftr-498	680	37	with	with	ADP
ftr-498	680	38	sovereign	sovereign	ADJ
ftr-498	680	39	immunity	immunity	NOUN
ftr-498	680	40	.	.	PUNCT
ftr-498	681	1	because	because	SCONJ
ftr-498	681	2	payments	payment	NOUN
ftr-498	681	3	made	make	VERB
ftr-498	681	4	under	under	ADP
ftr-498	681	5	a	a	DET
ftr-498	681	6	mistake	mistake	NOUN
ftr-498	681	7	of	of	ADP
ftr-498	681	8	law	law	NOUN
ftr-498	681	9	-	-	PUNCT
ftr-498	681	10	as	as	ADV
ftr-498	681	11	opposed	oppose	VERB
ftr-498	681	12	to	to	ADP
ftr-498	681	13	those	those	PRON
ftr-498	681	14	resulting	result	VERB
ftr-498	681	15	from	from	ADP
ftr-498	681	16	factual	factual	ADJ
ftr-498	681	17	errors	error	NOUN
ftr-498	681	18	-	-	PUNCT
ftr-498	681	19	were	be	AUX
ftr-498	681	20	deemed	deem	VERB
ftr-498	681	21	voluntary	voluntary	ADJ
ftr-498	681	22	,	,	PUNCT
ftr-498	681	23	taxpayers	taxpayer	NOUN
ftr-498	681	24	generally	generally	ADV
ftr-498	681	25	could	could	AUX
ftr-498	681	26	not	not	PART
ftr-498	681	27	recover	recover	VERB
ftr-498	681	28	payments	payment	NOUN
ftr-498	681	29	under	under	ADP
ftr-498	681	30	statutes	statute	NOUN
ftr-498	681	31	later	later	ADV
ftr-498	681	32	declared	declare	VERB
ftr-498	681	33	invalid	invalid	ADJ
ftr-498	681	34	.	.	PUNCT
ftr-498	682	1	this	this	DET
ftr-498	682	2	doctrine	doctrine	NOUN
ftr-498	682	3	led	lead	VERB
ftr-498	682	4	to	to	ADP
ftr-498	682	5	harsh	harsh	ADJ
ftr-498	682	6	and	and	CCONJ
ftr-498	682	7	inequitable	inequitable	ADJ
ftr-498	682	8	results	result	NOUN
ftr-498	682	9	.	.	PUNCT
ftr-498	683	1	see	see	VERB
ftr-498	683	2	,	,	PUNCT
ftr-498	683	3	e.g.	e.g.	ADV
ftr-498	683	4	,	,	PUNCT
ftr-498	683	5	clifford	clifford	PROPN
ftr-498	683	6	l.	l.	PROPN
ftr-498	683	7	pannam	pannam	PROPN
ftr-498	683	8	,	,	PUNCT
ftr-498	683	9	the	the	DET
ftr-498	683	10	recovery	recovery	NOUN
ftr-498	683	11	of	of	ADP
ftr-498	683	12	unconstitutional	unconstitutional	ADJ
ftr-498	683	13	taxes	taxis	NOUN
ftr-498	683	14	in	in	ADP
ftr-498	683	15	australia	australia	PROPN
ftr-498	683	16	and	and	CCONJ
ftr-498	683	17	the	the	DET
ftr-498	683	18	united	united	PROPN
ftr-498	683	19	states	states	PROPN
ftr-498	683	20	,	,	PUNCT
ftr-498	683	21	42	42	NUM
ftr-498	683	22	tex	tex	PROPN
ftr-498	683	23	.	.	PROPN
ftr-498	683	24	l.	l.	PROPN
ftr-498	683	25	rev	rev	PROPN
ftr-498	683	26	.	.	PROPN
ftr-498	683	27	777	777	NUM
ftr-498	683	28	,	,	PUNCT
ftr-498	683	29	779	779	NUM
ftr-498	683	30	-	-	SYM
ftr-498	683	31	89	89	NUM
ftr-498	683	32	(	(	PUNCT
ftr-498	683	33	1964	1964	NUM
ftr-498	683	34	)	)	PUNCT
ftr-498	683	35	(	(	PUNCT
ftr-498	683	36	criticizing	criticize	VERB
ftr-498	683	37	the	the	DET
ftr-498	683	38	artificiality	artificiality	NOUN
ftr-498	683	39	of	of	ADP
ftr-498	683	40	the	the	DET
ftr-498	683	41	voluntary	voluntary	ADJ
ftr-498	683	42	payment	payment	NOUN
ftr-498	683	43	rule	rule	NOUN
ftr-498	683	44	)	)	PUNCT
ftr-498	683	45	;	;	PUNCT
ftr-498	683	46	john	john	PROPN
ftr-498	683	47	d.	d.	PROPN
ftr-498	683	48	mccamus	mccamus	PROPN
ftr-498	683	49	,	,	PUNCT
ftr-498	683	50	restitutionary	restitutionary	ADJ
ftr-498	683	51	recovery	recovery	NOUN
ftr-498	683	52	of	of	ADP
ftr-498	683	53	moneys	money	NOUN
ftr-498	683	54	paid	pay	VERB
ftr-498	683	55	to	to	ADP
ftr-498	683	56	a	a	DET
ftr-498	683	57	public	public	ADJ
ftr-498	683	58	authority	authority	NOUN
ftr-498	683	59	under	under	ADP
ftr-498	683	60	a	a	DET
ftr-498	683	61	mistake	mistake	NOUN
ftr-498	683	62	of	of	ADP
ftr-498	683	63	law	law	NOUN
ftr-498	683	64	:	:	PUNCT
ftr-498	683	65	ignorantia	ignorantia	PROPN
ftr-498	683	66	juris	juris	PROPN
ftr-498	683	67	in	in	ADP
ftr-498	683	68	the	the	DET
ftr-498	683	69	supreme	supreme	PROPN
ftr-498	683	70	court	court	PROPN
ftr-498	683	71	of	of	ADP
ftr-498	683	72	canada	canada	PROPN
ftr-498	683	73	,	,	PUNCT
ftr-498	683	74	17	17	NUM
ftr-498	683	75	u.	u.	PROPN
ftr-498	683	76	brit	brit	PROPN
ftr-498	683	77	.	.	PUNCT
ftr-498	684	1	colum	colum	PROPN
ftr-498	684	2	.	.	PUNCT
ftr-498	685	1	l.	l.	PROPN
ftr-498	685	2	rev	rev	PROPN
ftr-498	685	3	.	.	PROPN
ftr-498	685	4	233	233	NUM
ftr-498	685	5	,	,	PUNCT
ftr-498	685	6	234	234	NUM
ftr-498	685	7	(	(	PUNCT
ftr-498	685	8	1983	1983	NUM
ftr-498	685	9	)	)	PUNCT
ftr-498	685	10	(	(	PUNCT
ftr-498	685	11	decrying	decry	VERB
ftr-498	685	12	the	the	DET
ftr-498	685	13	voluntary	voluntary	ADJ
ftr-498	685	14	payment	payment	NOUN
ftr-498	685	15	rule	rule	NOUN
ftr-498	685	16	as	as	ADP
ftr-498	685	17	"	"	PUNCT
ftr-498	685	18	ill	ill	ADV
ftr-498	685	19	-	-	PUNCT
ftr-498	685	20	designed	design	VERB
ftr-498	685	21	to	to	PART
ftr-498	685	22	capture	capture	VERB
ftr-498	685	23	within	within	ADP
ftr-498	685	24	its	its	PRON
ftr-498	685	25	rubric	rubric	NOUN
ftr-498	685	26	those	those	DET
ftr-498	685	27	cases	case	NOUN
ftr-498	685	28	touched	touch	VERB
ftr-498	685	29	by	by	ADP
ftr-498	685	30	its	its	PRON
ftr-498	685	31	underlying	underlie	VERB
ftr-498	685	32	rationale	rationale	NOUN
ftr-498	685	33	"	"	PUNCT
ftr-498	685	34	)	)	PUNCT
ftr-498	685	35	.	.	PUNCT
ftr-498	686	1	many	many	ADJ
ftr-498	686	2	states	state	NOUN
ftr-498	686	3	have	have	AUX
ftr-498	686	4	,	,	PUNCT
ftr-498	686	5	as	as	ADP
ftr-498	686	6	a	a	DET
ftr-498	686	7	matter	matter	NOUN
ftr-498	686	8	of	of	ADP
ftr-498	686	9	state	state	NOUN
ftr-498	686	10	law	law	NOUN
ftr-498	686	11	,	,	PUNCT
ftr-498	686	12	repealed	repeal	VERB
ftr-498	686	13	the	the	DET
ftr-498	686	14	voluntary	voluntary	ADJ
ftr-498	686	15	payment	payment	NOUN
ftr-498	686	16	rule	rule	NOUN
ftr-498	686	17	and	and	CCONJ
ftr-498	686	18	permitted	permit	VERB
ftr-498	686	19	refund	refund	NOUN
ftr-498	686	20	suits	suit	NOUN
ftr-498	686	21	for	for	ADP
ftr-498	686	22	taxes	taxis	NOUN
ftr-498	686	23	paid	pay	VERB
ftr-498	686	24	voluntarily	voluntarily	ADV
ftr-498	686	25	or	or	CCONJ
ftr-498	686	26	involuntarily	involuntarily	ADV
ftr-498	686	27	.	.	PUNCT
ftr-498	687	1	see	see	VERB
ftr-498	687	2	,	,	PUNCT
ftr-498	687	3	e.g.	e.g.	ADV
ftr-498	687	4	,	,	PUNCT
ftr-498	687	5	note	note	VERB
ftr-498	687	6	,	,	PUNCT
ftr-498	687	7	the	the	DET
ftr-498	687	8	voluntary	voluntary	ADJ
ftr-498	687	9	-	-	PUNCT
ftr-498	687	10	payment	payment	NOUN
ftr-498	687	11	doctrine	doctrine	NOUN
ftr-498	687	12	in	in	ADP
ftr-498	687	13	georgia	georgia	PROPN
ftr-498	687	14	,	,	PUNCT
ftr-498	687	15	16	16	NUM
ftr-498	687	16	ga	ga	PROPN
ftr-498	687	17	.	.	PUNCT
ftr-498	687	18	l.	l.	PROPN
ftr-498	687	19	rev	rev	PROPN
ftr-498	687	20	.	.	PROPN
ftr-498	687	21	893	893	NUM
ftr-498	687	22	,	,	PUNCT
ftr-498	687	23	900	900	NUM
ftr-498	687	24	-	-	SYM
ftr-498	687	25	03	03	NUM
ftr-498	687	26	(	(	PUNCT
ftr-498	687	27	1982	1982	NUM
ftr-498	687	28	)	)	PUNCT
ftr-498	687	29	(	(	PUNCT
ftr-498	687	30	describing	describe	VERB
ftr-498	687	31	georgia	georgia	PROPN
ftr-498	687	32	's	's	PART
ftr-498	687	33	statutory	statutory	ADJ
ftr-498	687	34	repudiation	repudiation	NOUN
ftr-498	687	35	of	of	ADP
ftr-498	687	36	the	the	DET
ftr-498	687	37	voluntary	voluntary	ADJ
ftr-498	687	38	payment	payment	NOUN
ftr-498	687	39	rule	rule	NOUN
ftr-498	687	40	with	with	ADP
ftr-498	687	41	respect	respect	NOUN
ftr-498	687	42	to	to	ADP
ftr-498	687	43	tax	tax	NOUN
ftr-498	687	44	payments	payment	NOUN
ftr-498	687	45	)	)	PUNCT
ftr-498	687	46	.	.	PUNCT
ftr-498	688	1	for	for	ADP
ftr-498	688	2	discussion	discussion	NOUN
ftr-498	688	3	of	of	ADP
ftr-498	688	4	the	the	DET
ftr-498	688	5	rule	rule	NOUN
ftr-498	688	6	's	's	PART
ftr-498	688	7	recent	recent	ADJ
ftr-498	688	8	reincarnation	reincarnation	NOUN
ftr-498	688	9	in	in	ADP
ftr-498	688	10	georgia	georgia	PROPN
ftr-498	688	11	,	,	PUNCT
ftr-498	688	12	see	see	VERB
ftr-498	688	13	infra	infra	NOUN
ftr-498	688	14	text	text	NOUN
ftr-498	688	15	accompanying	accompany	VERB
ftr-498	688	16	notes	note	NOUN
ftr-498	688	17	121	121	NUM
ftr-498	688	18	-	-	SYM
ftr-498	688	19	28	28	NUM
ftr-498	688	20	.	.	PUNCT
ftr-498	689	1	108	108	NUM
ftr-498	689	2	.	.	PUNCT
ftr-498	690	1	mckesson	mckesson	PROPN
ftr-498	690	2	,	,	PUNCT
ftr-498	690	3	496	496	NUM
ftr-498	690	4	u.s	u.s	PROPN
ftr-498	690	5	.	.	PROPN
ftr-498	690	6	at	at	ADP
ftr-498	690	7	36	36	NUM
ftr-498	690	8	-	-	SYM
ftr-498	690	9	37	37	NUM
ftr-498	690	10	.	.	PUNCT
ftr-498	691	1	109	109	NUM
ftr-498	691	2	.	.	PUNCT
ftr-498	691	3	harper	harper	NOUN
ftr-498	691	4	,	,	PUNCT
ftr-498	691	5	113	113	NUM
ftr-498	691	6	s.	s.	PROPN
ftr-498	691	7	cl	cl	NOUN
ftr-498	691	8	at	at	ADP
ftr-498	691	9	2519	2519	NUM
ftr-498	691	10	(	(	PUNCT
ftr-498	691	11	quoting	quote	VERB
ftr-498	691	12	mckesson	mckesson	PROPN
ftr-498	691	13	,	,	PUNCT
ftr-498	691	14	496	496	NUM
ftr-498	691	15	u.s	u.s	PROPN
ftr-498	691	16	.	.	PROPN
ftr-498	691	17	at	at	ADP
ftr-498	691	18	38	38	NUM
ftr-498	691	19	n.21	n.21	NOUN
ftr-498	691	20	)	)	PUNCT
ftr-498	691	21	.	.	PUNCT
ftr-498	692	1	19931	19931	NUM
ftr-498	692	2	florida	florida	PROPN
ftr-498	692	3	tax	tax	PROPN
ftr-498	692	4	review	review	NOUN
ftr-498	692	5	equal	equal	ADJ
ftr-498	692	6	protection	protection	NOUN
ftr-498	692	7	clause	clause	NOUN
ftr-498	692	8	,	,	PUNCT
ftr-498	692	9	and	and	CCONJ
ftr-498	692	10	other	other	ADJ
ftr-498	692	11	constitutional	constitutional	ADJ
ftr-498	692	12	provisions	provision	NOUN
ftr-498	692	13	,	,	PUNCT
ftr-498	692	14	not	not	PART
ftr-498	692	15	just	just	ADV
ftr-498	692	16	in	in	ADP
ftr-498	692	17	davis	davis	PROPN
ftr-498	692	18	-	-	PUNCT
ftr-498	692	19	related	relate	VERB
ftr-498	692	20	litigation	litigation	NOUN
ftr-498	692	21	.	.	PUNCT
ftr-498	693	1	conflicts	conflict	NOUN
ftr-498	693	2	among	among	ADP
ftr-498	693	3	state	state	NOUN
ftr-498	693	4	court	court	NOUN
ftr-498	693	5	approaches	approach	NOUN
ftr-498	693	6	to	to	ADP
ftr-498	693	7	these	these	DET
ftr-498	693	8	issues	issue	NOUN
ftr-498	693	9	might	might	AUX
ftr-498	693	10	well	well	ADV
ftr-498	693	11	elicit	elicit	VERB
ftr-498	693	12	further	further	ADJ
ftr-498	693	13	guidance	guidance	NOUN
ftr-498	693	14	from	from	ADP
ftr-498	693	15	the	the	DET
ftr-498	693	16	supreme	supreme	PROPN
ftr-498	693	17	court	court	PROPN
ftr-498	693	18	,	,	PUNCT
ftr-498	693	19	especially	especially	ADV
ftr-498	693	20	if	if	SCONJ
ftr-498	693	21	more	more	ADJ
ftr-498	693	22	states	state	NOUN
ftr-498	693	23	enact	enact	VERB
ftr-498	693	24	prepayment	prepayment	NOUN
ftr-498	693	25	challenge	challenge	NOUN
ftr-498	693	26	mechanisms	mechanism	NOUN
ftr-498	693	27	to	to	PART
ftr-498	693	28	forestall	forestall	VERB
ftr-498	693	29	potentially	potentially	ADV
ftr-498	693	30	devastating	devastating	ADJ
ftr-498	693	31	refund	refund	NOUN
ftr-498	693	32	suits	suit	NOUN
ftr-498	693	33	.	.	PUNCT
ftr-498	694	1	the	the	DET
ftr-498	694	2	first	first	ADJ
ftr-498	694	3	issue	issue	NOUN
ftr-498	694	4	is	be	AUX
ftr-498	694	5	whether	whether	SCONJ
ftr-498	694	6	the	the	DET
ftr-498	694	7	existence	existence	NOUN
ftr-498	694	8	of	of	ADP
ftr-498	694	9	some	some	DET
ftr-498	694	10	procedure	procedure	NOUN
ftr-498	694	11	for	for	ADP
ftr-498	694	12	contesting	contest	VERB
ftr-498	694	13	the	the	DET
ftr-498	694	14	constitutionality	constitutionality	NOUN
ftr-498	694	15	of	of	ADP
ftr-498	694	16	a	a	DET
ftr-498	694	17	state	state	NOUN
ftr-498	694	18	tax	tax	NOUN
ftr-498	694	19	prior	prior	ADV
ftr-498	694	20	to	to	ADP
ftr-498	694	21	payment	payment	NOUN
ftr-498	694	22	and	and	CCONJ
ftr-498	694	23	without	without	ADP
ftr-498	694	24	penalty	penalty	NOUN
ftr-498	694	25	permits	permit	VERB
ftr-498	694	26	a	a	DET
ftr-498	694	27	state	state	NOUN
ftr-498	694	28	to	to	PART
ftr-498	694	29	deny	deny	VERB
ftr-498	694	30	retroactive	retroactive	ADJ
ftr-498	694	31	relief	relief	NOUN
ftr-498	694	32	for	for	ADP
ftr-498	694	33	a	a	DET
ftr-498	694	34	constitutional	constitutional	ADJ
ftr-498	694	35	infraction	infraction	NOUN
ftr-498	694	36	if	if	SCONJ
ftr-498	694	37	a	a	DET
ftr-498	694	38	taxpayer	taxpayer	NOUN
ftr-498	694	39	did	do	AUX
ftr-498	694	40	not	not	PART
ftr-498	694	41	raise	raise	VERB
ftr-498	694	42	such	such	DET
ftr-498	694	43	a	a	DET
ftr-498	694	44	challenge	challenge	NOUN
ftr-498	694	45	but	but	CCONJ
ftr-498	694	46	elected	elect	VERB
ftr-498	694	47	instead	instead	ADV
ftr-498	694	48	to	to	PART
ftr-498	694	49	pay	pay	VERB
ftr-498	694	50	the	the	DET
ftr-498	694	51	tax	tax	NOUN
ftr-498	694	52	and	and	CCONJ
ftr-498	694	53	seek	seek	VERB
ftr-498	694	54	a	a	DET
ftr-498	694	55	refund	refund	NOUN
ftr-498	694	56	pursuant	pursuant	NOUN
ftr-498	694	57	to	to	ADP
ftr-498	694	58	an	an	DET
ftr-498	694	59	alternative	alternative	ADJ
ftr-498	694	60	procedural	procedural	ADJ
ftr-498	694	61	route	route	NOUN
ftr-498	694	62	.	.	PUNCT
ftr-498	695	1	the	the	DET
ftr-498	695	2	court	court	NOUN
ftr-498	695	3	's	's	PART
ftr-498	695	4	language	language	NOUN
ftr-498	695	5	in	in	ADP
ftr-498	695	6	mckesson	mckesson	PROPN
ftr-498	695	7	suggests	suggest	VERB
ftr-498	695	8	that	that	SCONJ
ftr-498	695	9	the	the	DET
ftr-498	695	10	mere	mere	ADJ
ftr-498	695	11	existence	existence	NOUN
ftr-498	695	12	of	of	ADP
ftr-498	695	13	an	an	DET
ftr-498	695	14	adequate	adequate	ADJ
ftr-498	695	15	predeprivation	predeprivation	NOUN
ftr-498	695	16	procedure	procedure	NOUN
ftr-498	695	17	does	do	AUX
ftr-498	695	18	relieve	relieve	VERB
ftr-498	695	19	a	a	DET
ftr-498	695	20	state	state	NOUN
ftr-498	695	21	from	from	ADP
ftr-498	695	22	the	the	DET
ftr-498	695	23	obligation	obligation	NOUN
ftr-498	695	24	of	of	ADP
ftr-498	695	25	providing	provide	VERB
ftr-498	695	26	refunds	refund	NOUN
ftr-498	695	27	,	,	PUNCT
ftr-498	695	28	even	even	ADV
ftr-498	695	29	if	if	SCONJ
ftr-498	695	30	state	state	NOUN
ftr-498	695	31	law	law	NOUN
ftr-498	695	32	furnishes	furnish	VERB
ftr-498	695	33	taxpayers	taxpayer	NOUN
ftr-498	695	34	with	with	ADP
ftr-498	695	35	the	the	DET
ftr-498	695	36	additional	additional	ADJ
ftr-498	695	37	option	option	NOUN
ftr-498	695	38	of	of	ADP
ftr-498	695	39	pursuing	pursue	VERB
ftr-498	695	40	a	a	DET
ftr-498	695	41	refund	refund	NOUN
ftr-498	695	42	after	after	ADP
ftr-498	695	43	paying	pay	VERB
ftr-498	695	44	the	the	DET
ftr-498	695	45	tax	tax	NOUN
ftr-498	695	46	.	.	PUNCT
ftr-498	696	1	two	two	NUM
ftr-498	696	2	precedents	precedent	NOUN
ftr-498	696	3	from	from	ADP
ftr-498	696	4	ninety	ninety	NUM
ftr-498	696	5	years	year	NOUN
ftr-498	696	6	ago	ago	ADV
ftr-498	696	7	-	-	PUNCT
ftr-498	696	8	united	united	ADJ
ftr-498	696	9	states	states	PROPN
ftr-498	696	10	v.	v.	ADP
ftr-498	696	11	new	new	PROPN
ftr-498	696	12	york	york	PROPN
ftr-498	696	13	&	&	CCONJ
ftr-498	696	14	cuba	cuba	PROPN
ftr-498	696	15	mail	mail	PROPN
ftr-498	696	16	steamship	steamship	PROPN
ftr-498	696	17	co.	co.	PROPN
ftr-498	696	18	"	"	PUNCT
ftr-498	696	19	'	'	PUNCT
ftr-498	696	20	and	and	CCONJ
ftr-498	696	21	chesebrough	chesebrough	PROPN
ftr-498	696	22	v.	v.	PROPN
ftr-498	696	23	united	united	PROPN
ftr-498	696	24	statesl''-which	statesl''-which	PROPN
ftr-498	696	25	the	the	DET
ftr-498	696	26	court	court	NOUN
ftr-498	696	27	has	have	AUX
ftr-498	696	28	not	not	PART
ftr-498	696	29	disowned	disown	VERB
ftr-498	696	30	,	,	PUNCT
ftr-498	696	31	buttress	buttress	VERB
ftr-498	696	32	this	this	DET
ftr-498	696	33	conclusion	conclusion	NOUN
ftr-498	696	34	.	.	PUNCT
ftr-498	697	1	"	"	PUNCT
ftr-498	697	2	'	'	PUNCT
ftr-498	697	3	neither	neither	CCONJ
ftr-498	697	4	mckesson	mckesson	NOUN
ftr-498	697	5	nor	nor	CCONJ
ftr-498	697	6	these	these	DET
ftr-498	697	7	older	old	ADJ
ftr-498	697	8	precedents	precedent	NOUN
ftr-498	697	9	,	,	PUNCT
ftr-498	697	10	however	however	ADV
ftr-498	697	11	,	,	PUNCT
ftr-498	697	12	license	license	NOUN
ftr-498	697	13	states	state	NOUN
ftr-498	697	14	that	that	PRON
ftr-498	697	15	do	do	AUX
ftr-498	697	16	have	have	VERB
ftr-498	697	17	pre	pre	ADJ
ftr-498	697	18	-	-	ADJ
ftr-498	697	19	deprivation	deprivation	NOUN
ftr-498	697	20	procedures	procedure	NOUN
ftr-498	697	21	for	for	ADP
ftr-498	697	22	challenging	challenge	VERB
ftr-498	697	23	a	a	DET
ftr-498	697	24	tax	tax	NOUN
ftr-498	697	25	's	's	PART
ftr-498	697	26	constitutionality	constitutionality	NOUN
ftr-498	697	27	to	to	PART
ftr-498	697	28	deny	deny	VERB
ftr-498	697	29	refunds	refund	NOUN
ftr-498	697	30	unfairly	unfairly	ADV
ftr-498	697	31	if	if	SCONJ
ftr-498	697	32	a	a	DET
ftr-498	697	33	taxpayer	taxpayer	NOUN
ftr-498	697	34	forgoes	forgo	VERB
ftr-498	697	35	a	a	DET
ftr-498	697	36	pre	pre	ADJ
ftr-498	697	37	-	-	ADJ
ftr-498	697	38	deprivation	deprivation	ADJ
ftr-498	697	39	challenge	challenge	NOUN
ftr-498	697	40	.	.	PUNCT
ftr-498	698	1	thus	thus	ADV
ftr-498	698	2	,	,	PUNCT
ftr-498	698	3	if	if	SCONJ
ftr-498	698	4	a	a	DET
ftr-498	698	5	state	state	NOUN
ftr-498	698	6	refund	refund	NOUN
ftr-498	698	7	statute	statute	NOUN
ftr-498	698	8	requires	require	VERB
ftr-498	698	9	rather	rather	ADV
ftr-498	698	10	than	than	ADP
ftr-498	698	11	permits	permit	VERB
ftr-498	698	12	state	state	NOUN
ftr-498	698	13	tax	tax	NOUN
ftr-498	698	14	officials	official	NOUN
ftr-498	698	15	to	to	PART
ftr-498	698	16	refund	refund	VERB
ftr-498	698	17	unconstitutional	unconstitutional	ADJ
ftr-498	698	18	taxes	taxis	NOUN
ftr-498	698	19	-	-	PUNCT
ftr-498	698	20	unlike	unlike	ADP
ftr-498	698	21	the	the	DET
ftr-498	698	22	federal	federal	ADJ
ftr-498	698	23	statutes	statute	NOUN
ftr-498	698	24	under	under	ADP
ftr-498	698	25	which	which	PRON
ftr-498	698	26	refunds	refund	NOUN
ftr-498	698	27	were	be	AUX
ftr-498	698	28	sought	seek	VERB
ftr-498	698	29	in	in	ADP
ftr-498	698	30	new	new	PROPN
ftr-498	698	31	york	york	PROPN
ftr-498	698	32	&	&	CCONJ
ftr-498	698	33	cuba	cuba	PROPN
ftr-498	698	34	mail	mail	NOUN
ftr-498	698	35	and	and	CCONJ
ftr-498	698	36	chesebrough	chesebrough	PROPN
ftr-498	698	37	-	-	PUNCT
ftr-498	698	38	the	the	DET
ftr-498	698	39	state	state	NOUN
ftr-498	698	40	's	's	PART
ftr-498	698	41	refusal	refusal	NOUN
ftr-498	698	42	to	to	PART
ftr-498	698	43	pay	pay	VERB
ftr-498	698	44	refunds	refund	NOUN
ftr-498	698	45	in	in	ADP
ftr-498	698	46	davis	davis	NOUN
ftr-498	698	47	-	-	PUNCT
ftr-498	698	48	type	type	NOUN
ftr-498	698	49	cases	case	NOUN
ftr-498	698	50	could	could	AUX
ftr-498	698	51	presumably	presumably	ADV
ftr-498	698	52	be	be	AUX
ftr-498	698	53	attacked	attack	VERB
ftr-498	698	54	on	on	ADP
ftr-498	698	55	state	state	NOUN
ftr-498	698	56	-	-	PUNCT
ftr-498	698	57	law	law	NOUN
ftr-498	698	58	grounds	ground	NOUN
ftr-498	698	59	as	as	ADV
ftr-498	698	60	well	well	ADV
ftr-498	698	61	as	as	ADP
ftr-498	698	62	under	under	ADP
ftr-498	698	63	the	the	DET
ftr-498	698	64	due	due	ADJ
ftr-498	698	65	process	process	NOUN
ftr-498	698	66	or	or	CCONJ
ftr-498	698	67	equal	equal	ADJ
ftr-498	698	68	protection	protection	NOUN
ftr-498	698	69	clause	clause	NOUN
ftr-498	698	70	.	.	PUNCT
ftr-498	699	1	likewise	likewise	ADV
ftr-498	699	2	,	,	PUNCT
ftr-498	699	3	if	if	SCONJ
ftr-498	699	4	davis	davis	NOUN
ftr-498	699	5	-	-	PUNCT
ftr-498	699	6	type	type	NOUN
ftr-498	699	7	refund	refund	NOUN
ftr-498	699	8	claims	claim	NOUN
ftr-498	699	9	were	be	AUX
ftr-498	699	10	singled	single	VERB
ftr-498	699	11	out	out	ADP
ftr-498	699	12	for	for	ADP
ftr-498	699	13	unfavorable	unfavorable	ADJ
ftr-498	699	14	treatment	treatment	NOUN
ftr-498	699	15	under	under	ADP
ftr-498	699	16	a	a	DET
ftr-498	699	17	refund	refund	NOUN
ftr-498	699	18	statute	statute	NOUN
ftr-498	699	19	that	that	PRON
ftr-498	699	20	grants	grant	VERB
ftr-498	699	21	discretion	discretion	NOUN
ftr-498	699	22	to	to	PART
ftr-498	699	23	state	state	NOUN
ftr-498	699	24	tax	tax	NOUN
ftr-498	699	25	officials	official	NOUN
ftr-498	699	26	-	-	PUNCT
ftr-498	699	27	and	and	CCONJ
ftr-498	699	28	the	the	DET
ftr-498	699	29	magnitude	magnitude	NOUN
ftr-498	699	30	of	of	ADP
ftr-498	699	31	these	these	DET
ftr-498	699	32	claims	claim	NOUN
ftr-498	699	33	might	might	AUX
ftr-498	699	34	make	make	VERB
ftr-498	699	35	denials	denial	NOUN
ftr-498	699	36	tempting	tempting	ADJ
ftr-498	699	37	-	-	PUNCT
ftr-498	699	38	federal	federal	ADJ
ftr-498	699	39	retirees	retiree	NOUN
ftr-498	699	40	who	who	PRON
ftr-498	699	41	were	be	AUX
ftr-498	699	42	adversely	adversely	ADV
ftr-498	699	43	affected	affect	VERB
ftr-498	699	44	could	could	AUX
ftr-498	699	45	110	110	NUM
ftr-498	699	46	.	.	PUNCT
ftr-498	700	1	200	200	NUM
ftr-498	700	2	u.s	u.s	PROPN
ftr-498	700	3	.	.	PROPN
ftr-498	700	4	488	488	NUM
ftr-498	700	5	(	(	PUNCT
ftr-498	700	6	1906	1906	NUM
ftr-498	700	7	)	)	PUNCT
ftr-498	700	8	.	.	PUNCT
ftr-498	701	1	111	111	NUM
ftr-498	701	2	.	.	X
ftr-498	701	3	192	192	NUM
ftr-498	701	4	u.s	u.s	PROPN
ftr-498	701	5	.	.	PROPN
ftr-498	701	6	253	253	NUM
ftr-498	701	7	(	(	PUNCT
ftr-498	701	8	1904	1904	NUM
ftr-498	701	9	)	)	PUNCT
ftr-498	701	10	.	.	PUNCT
ftr-498	702	1	112	112	NUM
ftr-498	702	2	.	.	PUNCT
ftr-498	703	1	both	both	DET
ftr-498	703	2	cases	case	NOUN
ftr-498	703	3	involved	involve	VERB
ftr-498	703	4	suits	suit	NOUN
ftr-498	703	5	by	by	ADP
ftr-498	703	6	taxpayers	taxpayer	NOUN
ftr-498	703	7	who	who	PRON
ftr-498	703	8	had	have	AUX
ftr-498	703	9	paid	pay	VERB
ftr-498	703	10	federal	federal	ADJ
ftr-498	703	11	taxes	taxis	NOUN
ftr-498	703	12	without	without	ADP
ftr-498	703	13	protesting	protest	VERB
ftr-498	703	14	what	what	PRON
ftr-498	703	15	they	they	PRON
ftr-498	703	16	alleged	allege	VERB
ftr-498	703	17	was	be	AUX
ftr-498	703	18	the	the	DET
ftr-498	703	19	unconstitutionality	unconstitutionality	NOUN
ftr-498	703	20	of	of	ADP
ftr-498	703	21	the	the	DET
ftr-498	703	22	taxes	taxis	NOUN
ftr-498	703	23	.	.	PUNCT
ftr-498	704	1	both	both	DET
ftr-498	704	2	taxpayers	taxpayer	NOUN
ftr-498	704	3	sought	seek	VERB
ftr-498	704	4	refunds	refund	NOUN
ftr-498	704	5	under	under	ADP
ftr-498	704	6	statutes	statute	NOUN
ftr-498	704	7	authorizing	authorize	VERB
ftr-498	704	8	the	the	DET
ftr-498	704	9	commissioner	commissioner	NOUN
ftr-498	704	10	of	of	ADP
ftr-498	704	11	internal	internal	ADJ
ftr-498	704	12	revenue	revenue	NOUN
ftr-498	704	13	to	to	PART
ftr-498	704	14	repay	repay	VERB
ftr-498	704	15	taxes	taxis	NOUN
ftr-498	704	16	that	that	PRON
ftr-498	704	17	were	be	AUX
ftr-498	704	18	wrongfully	wrongfully	ADV
ftr-498	704	19	collected	collect	VERB
ftr-498	704	20	;	;	PUNCT
ftr-498	704	21	when	when	SCONJ
ftr-498	704	22	their	their	PRON
ftr-498	704	23	requests	request	NOUN
ftr-498	704	24	were	be	AUX
ftr-498	704	25	denied	deny	VERB
ftr-498	704	26	,	,	PUNCT
ftr-498	704	27	they	they	PRON
ftr-498	704	28	entered	enter	VERB
ftr-498	704	29	pleas	plea	NOUN
ftr-498	704	30	in	in	ADP
ftr-498	704	31	federal	federal	ADJ
ftr-498	704	32	district	district	NOUN
ftr-498	704	33	court	court	NOUN
ftr-498	704	34	.	.	PUNCT
ftr-498	705	1	the	the	DET
ftr-498	705	2	supreme	supreme	PROPN
ftr-498	705	3	court	court	PROPN
ftr-498	705	4	ruled	rule	VERB
ftr-498	705	5	in	in	ADP
ftr-498	705	6	both	both	DET
ftr-498	705	7	cases	case	NOUN
ftr-498	705	8	that	that	SCONJ
ftr-498	705	9	the	the	DET
ftr-498	705	10	taxpayers	taxpayer	NOUN
ftr-498	705	11	had	have	AUX
ftr-498	705	12	paid	pay	VERB
ftr-498	705	13	the	the	DET
ftr-498	705	14	taxes	taxis	NOUN
ftr-498	705	15	voluntarily	voluntarily	ADV
ftr-498	705	16	,	,	PUNCT
ftr-498	705	17	in	in	ADP
ftr-498	705	18	part	part	NOUN
ftr-498	705	19	because	because	SCONJ
ftr-498	705	20	they	they	PRON
ftr-498	705	21	had	have	AUX
ftr-498	705	22	failed	fail	VERB
ftr-498	705	23	to	to	PART
ftr-498	705	24	satisfy	satisfy	VERB
ftr-498	705	25	the	the	DET
ftr-498	705	26	common	common	ADJ
ftr-498	705	27	-	-	PUNCT
ftr-498	705	28	law	law	NOUN
ftr-498	705	29	precondition	precondition	NOUN
ftr-498	705	30	of	of	ADP
ftr-498	705	31	protesting	protest	VERB
ftr-498	705	32	the	the	DET
ftr-498	705	33	illegality	illegality	NOUN
ftr-498	705	34	of	of	ADP
ftr-498	705	35	the	the	DET
ftr-498	705	36	taxes	taxis	NOUN
ftr-498	705	37	when	when	SCONJ
ftr-498	705	38	they	they	PRON
ftr-498	705	39	paid	pay	VERB
ftr-498	705	40	them	they	PRON
ftr-498	705	41	.	.	PUNCT
ftr-498	706	1	see	see	VERB
ftr-498	706	2	new	new	PROPN
ftr-498	706	3	york	york	PROPN
ftr-498	706	4	&	&	CCONJ
ftr-498	706	5	cuba	cuba	PROPN
ftr-498	706	6	mail	mail	PROPN
ftr-498	706	7	s.s	s.s	PROPN
ftr-498	706	8	.	.	PROPN
ftr-498	706	9	,	,	PUNCT
ftr-498	706	10	200	200	NUM
ftr-498	706	11	u.s	u.s	PROPN
ftr-498	706	12	.	.	PROPN
ftr-498	706	13	at	at	ADP
ftr-498	706	14	494	494	NUM
ftr-498	706	15	-	-	SYM
ftr-498	706	16	95	95	NUM
ftr-498	706	17	;	;	PUNCT
ftr-498	706	18	chesebrough	chesebrough	PROPN
ftr-498	706	19	,	,	PUNCT
ftr-498	706	20	192	192	NUM
ftr-498	706	21	u.s	u.s	PROPN
ftr-498	706	22	.	.	PROPN
ftr-498	706	23	at	at	ADP
ftr-498	706	24	263	263	NUM
ftr-498	706	25	-	-	SYM
ftr-498	706	26	64	64	NUM
ftr-498	706	27	.	.	PUNCT
ftr-498	707	1	the	the	DET
ftr-498	707	2	court	court	NOUN
ftr-498	707	3	therefore	therefore	ADV
ftr-498	707	4	found	find	VERB
ftr-498	707	5	that	that	SCONJ
ftr-498	707	6	no	no	DET
ftr-498	707	7	refund	refund	NOUN
ftr-498	707	8	was	be	AUX
ftr-498	707	9	required	require	VERB
ftr-498	707	10	.	.	PUNCT
ftr-498	708	1	the	the	DET
ftr-498	708	2	court	court	NOUN
ftr-498	708	3	noted	note	VERB
ftr-498	708	4	that	that	SCONJ
ftr-498	708	5	the	the	DET
ftr-498	708	6	refund	refund	NOUN
ftr-498	708	7	statutes	statute	NOUN
ftr-498	708	8	permitted	permit	VERB
ftr-498	708	9	rather	rather	ADV
ftr-498	708	10	than	than	ADP
ftr-498	708	11	mandated	mandate	VERB
ftr-498	708	12	repayment	repayment	NOUN
ftr-498	708	13	-	-	PUNCT
ftr-498	708	14	the	the	DET
ftr-498	708	15	commissioner	commissioner	NOUN
ftr-498	708	16	was	be	AUX
ftr-498	708	17	"	"	PUNCT
ftr-498	708	18	authorized	authorize	VERB
ftr-498	708	19	"	"	PUNCT
ftr-498	708	20	to	to	PART
ftr-498	708	21	refund	refund	VERB
ftr-498	708	22	illegally	illegally	ADV
ftr-498	708	23	collected	collect	VERB
ftr-498	708	24	taxes	taxis	NOUN
ftr-498	708	25	or	or	CCONJ
ftr-498	708	26	"	"	PUNCT
ftr-498	708	27	may	may	AUX
ftr-498	708	28	"	"	PUNCT
ftr-498	708	29	make	make	VERB
ftr-498	708	30	allowance	allowance	NOUN
ftr-498	708	31	for	for	ADP
ftr-498	708	32	taxes	taxis	NOUN
ftr-498	708	33	that	that	PRON
ftr-498	708	34	were	be	AUX
ftr-498	708	35	wrongfully	wrongfully	ADV
ftr-498	708	36	collected	collect	VERB
ftr-498	708	37	-	-	PUNCT
ftr-498	708	38	and	and	CCONJ
ftr-498	708	39	it	it	PRON
ftr-498	708	40	held	hold	VERB
ftr-498	708	41	that	that	SCONJ
ftr-498	708	42	the	the	DET
ftr-498	708	43	commissioner	commissioner	NOUN
ftr-498	708	44	was	be	AUX
ftr-498	708	45	therefore	therefore	ADV
ftr-498	708	46	not	not	PART
ftr-498	708	47	compelled	compel	VERB
ftr-498	708	48	to	to	PART
ftr-498	708	49	refund	refund	VERB
ftr-498	708	50	taxes	taxis	NOUN
ftr-498	708	51	that	that	PRON
ftr-498	708	52	were	be	AUX
ftr-498	708	53	paid	pay	VERB
ftr-498	708	54	without	without	ADP
ftr-498	708	55	putting	put	VERB
ftr-498	708	56	the	the	DET
ftr-498	708	57	government	government	NOUN
ftr-498	708	58	on	on	ADP
ftr-498	708	59	notice	notice	NOUN
ftr-498	708	60	of	of	ADP
ftr-498	708	61	the	the	DET
ftr-498	708	62	taxpayers	taxpayer	NOUN
ftr-498	708	63	'	'	PART
ftr-498	708	64	allegations	allegation	NOUN
ftr-498	708	65	of	of	ADP
ftr-498	708	66	unconstitutionality	unconstitutionality	NOUN
ftr-498	708	67	.	.	PUNCT
ftr-498	709	1	[	[	X
ftr-498	709	2	vol	vol	NOUN
ftr-498	709	3	.	.	PUNCT
ftr-498	709	4	1:8	1:8	NUM
ftr-498	709	5	harper	harper	NOUN
ftr-498	709	6	and	and	CCONJ
ftr-498	709	7	its	its	PRON
ftr-498	709	8	aftermath	aftermath	NOUN
ftr-498	709	9	probably	probably	ADV
ftr-498	709	10	sue	sue	VERB
ftr-498	709	11	under	under	ADP
ftr-498	709	12	state	state	NOUN
ftr-498	709	13	law	law	NOUN
ftr-498	709	14	or	or	CCONJ
ftr-498	709	15	under	under	ADP
ftr-498	709	16	one	one	NUM
ftr-498	709	17	or	or	CCONJ
ftr-498	709	18	both	both	PRON
ftr-498	709	19	of	of	ADP
ftr-498	709	20	these	these	DET
ftr-498	709	21	constitutional	constitutional	ADJ
ftr-498	709	22	provisions	provision	NOUN
ftr-498	709	23	.	.	PUNCT
ftr-498	710	1	it	it	PRON
ftr-498	710	2	is	be	AUX
ftr-498	710	3	too	too	ADV
ftr-498	710	4	early	early	ADJ
ftr-498	710	5	to	to	PART
ftr-498	710	6	say	say	VERB
ftr-498	710	7	whether	whether	SCONJ
ftr-498	710	8	any	any	DET
ftr-498	710	9	post	post	ADJ
ftr-498	710	10	-	-	ADJ
ftr-498	710	11	harper	harper	ADJ
ftr-498	710	12	litigation	litigation	NOUN
ftr-498	710	13	is	be	AUX
ftr-498	710	14	likely	likely	ADJ
ftr-498	710	15	to	to	PART
ftr-498	710	16	track	track	VERB
ftr-498	710	17	this	this	DET
ftr-498	710	18	course	course	NOUN
ftr-498	710	19	.	.	PUNCT
ftr-498	711	1	"13	"13	PUNCT
ftr-498	712	1	the	the	DET
ftr-498	712	2	second	second	ADJ
ftr-498	712	3	issue	issue	NOUN
ftr-498	712	4	that	that	PRON
ftr-498	712	5	might	might	AUX
ftr-498	712	6	spur	spur	VERB
ftr-498	712	7	litigation	litigation	NOUN
ftr-498	712	8	,	,	PUNCT
ftr-498	712	9	as	as	SCONJ
ftr-498	712	10	state	state	NOUN
ftr-498	712	11	officials	official	NOUN
ftr-498	712	12	try	try	VERB
ftr-498	712	13	to	to	PART
ftr-498	712	14	avoid	avoid	VERB
ftr-498	712	15	prising	prise	VERB
ftr-498	712	16	large	large	ADJ
ftr-498	712	17	refunds	refund	NOUN
ftr-498	712	18	from	from	ADP
ftr-498	712	19	embattled	embattle	VERB
ftr-498	712	20	treasuries	treasury	NOUN
ftr-498	712	21	,	,	PUNCT
ftr-498	712	22	is	be	AUX
ftr-498	712	23	whether	whether	SCONJ
ftr-498	712	24	there	there	PRON
ftr-498	712	25	in	in	ADP
ftr-498	712	26	fact	fact	NOUN
ftr-498	712	27	existed	exist	VERB
ftr-498	712	28	a	a	DET
ftr-498	712	29	prepayment	prepayment	NOUN
ftr-498	712	30	remedy	remedy	NOUN
ftr-498	712	31	,	,	PUNCT
ftr-498	712	32	of	of	ADP
ftr-498	712	33	which	which	PRON
ftr-498	712	34	federal	federal	ADJ
ftr-498	712	35	retirees	retiree	NOUN
ftr-498	712	36	could	could	AUX
ftr-498	712	37	have	have	AUX
ftr-498	712	38	availed	avail	VERB
ftr-498	712	39	themselves	themselves	PRON
ftr-498	712	40	,	,	PUNCT
ftr-498	712	41	that	that	PRON
ftr-498	712	42	was	be	AUX
ftr-498	712	43	constitutionally	constitutionally	ADV
ftr-498	712	44	sufficient	sufficient	ADJ
ftr-498	712	45	to	to	PART
ftr-498	712	46	warrant	warrant	VERB
ftr-498	712	47	the	the	DET
ftr-498	712	48	denial	denial	NOUN
ftr-498	712	49	of	of	ADP
ftr-498	712	50	retroactive	retroactive	ADJ
ftr-498	712	51	relief	relief	NOUN
ftr-498	712	52	to	to	ADP
ftr-498	712	53	those	those	PRON
ftr-498	712	54	who	who	PRON
ftr-498	712	55	ignored	ignore	VERB
ftr-498	712	56	that	that	SCONJ
ftr-498	712	57	pre	pre	ADJ
ftr-498	712	58	-	-	ADJ
ftr-498	712	59	deprivation	deprivation	NOUN
ftr-498	712	60	procedure	procedure	NOUN
ftr-498	712	61	.	.	PUNCT
ftr-498	713	1	this	this	DET
ftr-498	713	2	issue	issue	NOUN
ftr-498	713	3	might	might	AUX
ftr-498	713	4	well	well	ADV
ftr-498	713	5	come	come	VERB
ftr-498	713	6	to	to	ADP
ftr-498	713	7	the	the	DET
ftr-498	713	8	fore	fore	NOUN
ftr-498	713	9	on	on	ADP
ftr-498	713	10	remand	remand	NOUN
ftr-498	713	11	in	in	ADP
ftr-498	713	12	harper	harper	NOUN
ftr-498	713	13	itself	itself	PRON
ftr-498	713	14	.	.	PUNCT
ftr-498	714	1	in	in	ADP
ftr-498	714	2	its	its	PRON
ftr-498	714	3	brief	brief	NOUN
ftr-498	714	4	to	to	ADP
ftr-498	714	5	the	the	DET
ftr-498	714	6	supreme	supreme	PROPN
ftr-498	714	7	court	court	PROPN
ftr-498	714	8	,	,	PUNCT
ftr-498	714	9	virginia	virginia	PROPN
ftr-498	714	10	contended	contend	VERB
ftr-498	714	11	that	that	SCONJ
ftr-498	714	12	it	it	PRON
ftr-498	714	13	had	have	VERB
ftr-498	714	14	no	no	DET
ftr-498	714	15	obligation	obligation	NOUN
ftr-498	714	16	to	to	PART
ftr-498	714	17	provide	provide	VERB
ftr-498	714	18	refunds	refund	NOUN
ftr-498	714	19	or	or	CCONJ
ftr-498	714	20	to	to	PART
ftr-498	714	21	tax	tax	VERB
ftr-498	714	22	state	state	NOUN
ftr-498	714	23	retirees	retiree	NOUN
ftr-498	714	24	retroactively	retroactively	ADV
ftr-498	714	25	because	because	SCONJ
ftr-498	714	26	federal	federal	ADJ
ftr-498	714	27	pensioners	pensioner	NOUN
ftr-498	714	28	could	could	AUX
ftr-498	714	29	have	have	AUX
ftr-498	714	30	challenged	challenge	VERB
ftr-498	714	31	their	their	PRON
ftr-498	714	32	tax	tax	NOUN
ftr-498	714	33	assessments	assessment	NOUN
ftr-498	714	34	administratively	administratively	ADV
ftr-498	714	35	prior	prior	ADV
ftr-498	714	36	to	to	ADP
ftr-498	714	37	paying	pay	VERB
ftr-498	714	38	state	state	NOUN
ftr-498	714	39	income	income	NOUN
ftr-498	714	40	tax	tax	NOUN
ftr-498	714	41	.	.	PUNCT
ftr-498	715	1	by	by	ADP
ftr-498	715	2	forgoing	forgo	VERB
ftr-498	715	3	this	this	DET
ftr-498	715	4	possible	possible	ADJ
ftr-498	715	5	remedy	remedy	NOUN
ftr-498	715	6	,	,	PUNCT
ftr-498	715	7	the	the	DET
ftr-498	715	8	state	state	NOUN
ftr-498	715	9	argued	argue	VERB
ftr-498	715	10	,	,	PUNCT
ftr-498	715	11	they	they	PRON
ftr-498	715	12	relinquished	relinquish	VERB
ftr-498	715	13	any	any	DET
ftr-498	715	14	federal	federal	ADJ
ftr-498	715	15	constitutional	constitutional	ADJ
ftr-498	715	16	claim	claim	NOUN
ftr-498	715	17	they	they	PRON
ftr-498	715	18	might	might	AUX
ftr-498	715	19	have	have	AUX
ftr-498	715	20	had	have	VERB
ftr-498	715	21	to	to	PART
ftr-498	715	22	backward	backward	ADV
ftr-498	715	23	-	-	PUNCT
ftr-498	715	24	looking	look	VERB
ftr-498	715	25	relief	relief	NOUN
ftr-498	715	26	.	.	PUNCT
ftr-498	715	27	"	"	PUNCT
ftr-498	716	1	4	4	NUM
ftr-498	716	2	in	in	ADP
ftr-498	716	3	response	response	NOUN
ftr-498	716	4	to	to	ADP
ftr-498	716	5	the	the	DET
ftr-498	716	6	federal	federal	ADJ
ftr-498	716	7	retirees	retiree	NOUN
ftr-498	716	8	'	'	PART
ftr-498	716	9	claim	claim	NOUN
ftr-498	716	10	that	that	SCONJ
ftr-498	716	11	the	the	DET
ftr-498	716	12	department	department	NOUN
ftr-498	716	13	of	of	ADP
ftr-498	716	14	taxation	taxation	NOUN
ftr-498	716	15	lacked	lack	VERB
ftr-498	716	16	authority	authority	NOUN
ftr-498	716	17	under	under	ADP
ftr-498	716	18	state	state	NOUN
ftr-498	716	19	law	law	NOUN
ftr-498	716	20	to	to	PART
ftr-498	716	21	declare	declare	VERB
ftr-498	716	22	a	a	DET
ftr-498	716	23	tax	tax	NOUN
ftr-498	716	24	unconstitutional	unconstitutional	ADJ
ftr-498	716	25	,	,	PUNCT
ftr-498	716	26	hence	hence	ADV
ftr-498	716	27	that	that	DET
ftr-498	716	28	meaningful	meaningful	ADJ
ftr-498	716	29	prepayment	prepayment	NOUN
ftr-498	716	30	relief	relief	NOUN
ftr-498	716	31	could	could	AUX
ftr-498	716	32	not	not	PART
ftr-498	716	33	be	be	AUX
ftr-498	716	34	obtained	obtain	VERB
ftr-498	716	35	,	,	PUNCT
ftr-498	716	36	virginia	virginia	PROPN
ftr-498	716	37	countered	counter	VERB
ftr-498	716	38	that	that	SCONJ
ftr-498	716	39	the	the	DET
ftr-498	716	40	commissioner	commissioner	NOUN
ftr-498	716	41	could	could	AUX
ftr-498	716	42	nevertheless	nevertheless	ADV
ftr-498	716	43	exonerate	exonerate	VERB
ftr-498	716	44	a	a	DET
ftr-498	716	45	taxpayer	taxpayer	NOUN
ftr-498	716	46	from	from	ADP
ftr-498	716	47	paying	pay	VERB
ftr-498	716	48	taxes	taxis	NOUN
ftr-498	716	49	,	,	PUNCT
ftr-498	716	50	even	even	ADV
ftr-498	716	51	if	if	SCONJ
ftr-498	716	52	the	the	DET
ftr-498	716	53	commissioner	commissioner	NOUN
ftr-498	716	54	could	could	AUX
ftr-498	716	55	offer	offer	VERB
ftr-498	716	56	no	no	DET
ftr-498	716	57	official	official	ADJ
ftr-498	716	58	pronouncement	pronouncement	NOUN
ftr-498	716	59	on	on	ADP
ftr-498	716	60	the	the	DET
ftr-498	716	61	tax	tax	NOUN
ftr-498	716	62	's	's	PART
ftr-498	716	63	constitutionality	constitutionality	NOUN
ftr-498	716	64	.	.	PUNCT
ftr-498	717	1	but	but	CCONJ
ftr-498	717	2	the	the	DET
ftr-498	717	3	state	state	NOUN
ftr-498	717	4	produced	produce	VERB
ftr-498	717	5	no	no	DET
ftr-498	717	6	authority	authority	NOUN
ftr-498	717	7	for	for	ADP
ftr-498	717	8	this	this	DET
ftr-498	717	9	claim	claim	NOUN
ftr-498	717	10	in	in	ADP
ftr-498	717	11	its	its	PRON
ftr-498	717	12	brief	brief	NOUN
ftr-498	717	13	.	.	PUNCT
ftr-498	718	1	the	the	DET
ftr-498	718	2	federal	federal	ADJ
ftr-498	718	3	retirees	retiree	NOUN
ftr-498	718	4	,	,	PUNCT
ftr-498	718	5	for	for	ADP
ftr-498	718	6	their	their	PRON
ftr-498	718	7	part	part	NOUN
ftr-498	718	8	,	,	PUNCT
ftr-498	718	9	denied	deny	VERB
ftr-498	718	10	that	that	SCONJ
ftr-498	718	11	the	the	DET
ftr-498	718	12	commissioner	commissioner	NOUN
ftr-498	718	13	could	could	AUX
ftr-498	718	14	excuse	excuse	VERB
ftr-498	718	15	payment	payment	NOUN
ftr-498	718	16	on	on	ADP
ftr-498	718	17	the	the	DET
ftr-498	718	18	basis	basis	NOUN
ftr-498	718	19	of	of	ADP
ftr-498	718	20	a	a	DET
ftr-498	718	21	constitutional	constitutional	ADJ
ftr-498	718	22	flaw	flaw	NOUN
ftr-498	718	23	that	that	SCONJ
ftr-498	718	24	only	only	ADV
ftr-498	718	25	the	the	DET
ftr-498	718	26	courts	court	NOUN
ftr-498	718	27	could	could	AUX
ftr-498	718	28	recognize	recognize	VERB
ftr-498	718	29	officially	officially	ADV
ftr-498	718	30	.	.	PUNCT
ftr-498	718	31	"	"	PUNCT
ftr-498	719	1	'	'	PUNCT
ftr-498	719	2	the	the	DET
ftr-498	719	3	113	113	NUM
ftr-498	719	4	.	.	PUNCT
ftr-498	720	1	one	one	NUM
ftr-498	720	2	opinion	opinion	NOUN
ftr-498	720	3	granting	grant	VERB
ftr-498	720	4	partial	partial	ADJ
ftr-498	720	5	but	but	CCONJ
ftr-498	720	6	not	not	PART
ftr-498	720	7	full	full	ADJ
ftr-498	720	8	refunds	refund	NOUN
ftr-498	720	9	for	for	ADP
ftr-498	720	10	davis	davis	PROPN
ftr-498	720	11	violations	violation	NOUN
ftr-498	720	12	under	under	ADP
ftr-498	720	13	an	an	DET
ftr-498	720	14	interpretation	interpretation	NOUN
ftr-498	720	15	of	of	ADP
ftr-498	720	16	the	the	DET
ftr-498	720	17	state	state	NOUN
ftr-498	720	18	law	law	NOUN
ftr-498	720	19	of	of	ADP
ftr-498	720	20	remedies	remedy	NOUN
ftr-498	720	21	,	,	PUNCT
ftr-498	720	22	based	base	VERB
ftr-498	720	23	on	on	ADP
ftr-498	720	24	the	the	DET
ftr-498	720	25	premise	premise	NOUN
ftr-498	720	26	that	that	SCONJ
ftr-498	720	27	mckesson	mckesson	PROPN
ftr-498	720	28	's	's	PART
ftr-498	720	29	remedial	remedial	ADJ
ftr-498	720	30	scheme	scheme	NOUN
ftr-498	720	31	does	do	AUX
ftr-498	720	32	not	not	PART
ftr-498	720	33	apply	apply	VERB
ftr-498	720	34	because	because	SCONJ
ftr-498	720	35	state	state	NOUN
ftr-498	720	36	law	law	NOUN
ftr-498	720	37	allows	allow	VERB
ftr-498	720	38	pre	pre	ADJ
ftr-498	720	39	-	-	ADJ
ftr-498	720	40	deprivation	deprivation	ADJ
ftr-498	720	41	challenges	challenge	NOUN
ftr-498	720	42	,	,	PUNCT
ftr-498	720	43	is	be	AUX
ftr-498	720	44	that	that	PRON
ftr-498	720	45	of	of	ADP
ftr-498	720	46	the	the	DET
ftr-498	720	47	arizona	arizona	PROPN
ftr-498	720	48	tax	tax	NOUN
ftr-498	720	49	court	court	NOUN
ftr-498	720	50	in	in	ADP
ftr-498	720	51	bohn	bohn	PROPN
ftr-498	720	52	v.	v.	PROPN
ftr-498	720	53	waddell	waddell	PROPN
ftr-498	720	54	,	,	PUNCT
ftr-498	720	55	807	807	NUM
ftr-498	720	56	p.2d	p.2d	SYM
ftr-498	720	57	1	1	NUM
ftr-498	720	58	,	,	PUNCT
ftr-498	720	59	3	3	NUM
ftr-498	720	60	(	(	PUNCT
ftr-498	720	61	ariz	ariz	PROPN
ftr-498	720	62	.	.	PUNCT
ftr-498	721	1	t.c	t.c	PROPN
ftr-498	721	2	.	.	PROPN
ftr-498	721	3	1991	1991	NUM
ftr-498	721	4	)	)	PUNCT
ftr-498	721	5	.	.	PUNCT
ftr-498	722	1	aff'g	aff'g	PROPN
ftr-498	722	2	790	790	NUM
ftr-498	722	3	p.2d	p.2d	SYM
ftr-498	722	4	272	272	NUM
ftr-498	722	5	(	(	PUNCT
ftr-498	722	6	ariz	ariz	PROPN
ftr-498	722	7	.	.	PUNCT
ftr-498	723	1	t.c	t.c	PROPN
ftr-498	723	2	.	.	PROPN
ftr-498	723	3	1990	1990	NUM
ftr-498	723	4	)	)	PUNCT
ftr-498	723	5	.	.	PUNCT
ftr-498	724	1	the	the	DET
ftr-498	724	2	court	court	NOUN
ftr-498	724	3	's	's	PART
ftr-498	724	4	decision	decision	NOUN
ftr-498	724	5	ordering	order	VERB
ftr-498	724	6	partial	partial	ADJ
ftr-498	724	7	refunds	refund	NOUN
ftr-498	724	8	was	be	AUX
ftr-498	724	9	later	later	ADV
ftr-498	724	10	vacated	vacate	VERB
ftr-498	724	11	on	on	ADP
ftr-498	724	12	the	the	DET
ftr-498	724	13	ground	ground	NOUN
ftr-498	724	14	that	that	SCONJ
ftr-498	724	15	the	the	DET
ftr-498	724	16	taxpayers	taxpayer	NOUN
ftr-498	724	17	had	have	VERB
ftr-498	724	18	first	first	ADV
ftr-498	724	19	to	to	PART
ftr-498	724	20	exhaust	exhaust	VERB
ftr-498	724	21	their	their	PRON
ftr-498	724	22	administrative	administrative	ADJ
ftr-498	724	23	remedies	remedy	NOUN
ftr-498	724	24	before	before	ADP
ftr-498	724	25	suing	sue	VERB
ftr-498	724	26	in	in	ADP
ftr-498	724	27	state	state	NOUN
ftr-498	724	28	court	court	NOUN
ftr-498	724	29	.	.	PUNCT
ftr-498	725	1	see	see	VERB
ftr-498	725	2	estate	estate	NOUN
ftr-498	725	3	of	of	ADP
ftr-498	725	4	bohn	bohn	PROPN
ftr-498	725	5	v.	v.	ADP
ftr-498	725	6	waddell	waddell	PROPN
ftr-498	725	7	,	,	PUNCT
ftr-498	725	8	848	848	NUM
ftr-498	725	9	p.2d	p.2d	NUM
ftr-498	725	10	324	324	NUM
ftr-498	725	11	(	(	PUNCT
ftr-498	725	12	ariz	ariz	PROPN
ftr-498	725	13	.	.	PUNCT
ftr-498	726	1	ct	ct	PROPN
ftr-498	726	2	.	.	PUNCT
ftr-498	726	3	app	app	PROPN
ftr-498	726	4	.	.	PROPN
ftr-498	726	5	1992	1992	NUM
ftr-498	726	6	)	)	PUNCT
ftr-498	726	7	.	.	PUNCT
ftr-498	727	1	by	by	ADP
ftr-498	727	2	contrast	contrast	NOUN
ftr-498	727	3	.	.	PUNCT
ftr-498	728	1	in	in	ADP
ftr-498	728	2	sizemore	sizemore	NOUN
ftr-498	728	3	v.	v.	ADP
ftr-498	728	4	rinehart	rinehart	PROPN
ftr-498	728	5	,	,	PUNCT
ftr-498	728	6	611	611	NUM
ftr-498	728	7	so	so	ADV
ftr-498	728	8	.	.	PUNCT
ftr-498	729	1	2d	2d	NUM
ftr-498	729	2	1064	1064	NUM
ftr-498	729	3	(	(	PUNCT
ftr-498	729	4	ala	ala	X
ftr-498	729	5	.	.	PUNCT
ftr-498	729	6	civ	civ	PROPN
ftr-498	729	7	.	.	PUNCT
ftr-498	730	1	app	app	PROPN
ftr-498	730	2	.	.	PROPN
ftr-498	730	3	1992	1992	NUM
ftr-498	730	4	)	)	PUNCT
ftr-498	731	1	,	,	PUNCT
ftr-498	731	2	writ	writ	PROPN
ftr-498	731	3	quashed	quash	VERB
ftr-498	731	4	as	as	SCONJ
ftr-498	731	5	improvidently	improvidently	ADV
ftr-498	731	6	granted	grant	VERB
ftr-498	731	7	,	,	PUNCT
ftr-498	731	8	611	611	NUM
ftr-498	731	9	so	so	ADV
ftr-498	731	10	.	.	PUNCT
ftr-498	732	1	2d	2d	NOUN
ftr-498	732	2	1069	1069	NUM
ftr-498	732	3	(	(	PUNCT
ftr-498	732	4	ala	ala	PROPN
ftr-498	732	5	.	.	PROPN
ftr-498	732	6	1993	1993	NUM
ftr-498	732	7	)	)	PUNCT
ftr-498	732	8	,	,	PUNCT
ftr-498	732	9	the	the	DET
ftr-498	732	10	court	court	NOUN
ftr-498	732	11	ordered	order	VERB
ftr-498	732	12	that	that	SCONJ
ftr-498	732	13	refunds	refund	NOUN
ftr-498	732	14	be	be	AUX
ftr-498	732	15	paid	pay	VERB
ftr-498	732	16	despite	despite	SCONJ
ftr-498	732	17	the	the	DET
ftr-498	732	18	availability	availability	NOUN
ftr-498	732	19	of	of	ADP
ftr-498	732	20	pre	pre	ADJ
ftr-498	732	21	-	-	ADJ
ftr-498	732	22	deprivation	deprivation	NOUN
ftr-498	732	23	relief	relief	NOUN
ftr-498	732	24	that	that	SCONJ
ftr-498	732	25	the	the	DET
ftr-498	732	26	taxpayers	taxpayer	NOUN
ftr-498	732	27	had	have	AUX
ftr-498	732	28	apparently	apparently	ADV
ftr-498	732	29	chosen	choose	VERB
ftr-498	732	30	to	to	PART
ftr-498	732	31	pass	pass	VERB
ftr-498	732	32	up	up	ADP
ftr-498	732	33	.	.	PUNCT
ftr-498	733	1	114	114	NUM
ftr-498	733	2	.	.	PUNCT
ftr-498	733	3	brief	brief	ADJ
ftr-498	733	4	for	for	ADP
ftr-498	733	5	respondents	respondent	NOUN
ftr-498	733	6	at	at	ADP
ftr-498	733	7	§	§	PROPN
ftr-498	733	8	ii.c	ii.c	NOUN
ftr-498	733	9	,	,	PUNCT
ftr-498	733	10	harper	harper	NOUN
ftr-498	733	11	(	(	PUNCT
ftr-498	733	12	no	no	INTJ
ftr-498	733	13	.	.	NOUN
ftr-498	733	14	91	91	NUM
ftr-498	733	15	-	-	SYM
ftr-498	733	16	794	794	NUM
ftr-498	733	17	)	)	PUNCT
ftr-498	733	18	.	.	PUNCT
ftr-498	734	1	115	115	NUM
ftr-498	734	2	.	.	PUNCT
ftr-498	735	1	see	see	VERB
ftr-498	735	2	reply	reply	NOUN
ftr-498	735	3	brief	brief	ADJ
ftr-498	735	4	for	for	ADP
ftr-498	735	5	petitioners	petitioner	NOUN
ftr-498	735	6	at	at	ADP
ftr-498	735	7	§	§	PROPN
ftr-498	735	8	h	h	PROPN
ftr-498	735	9	,	,	PUNCT
ftr-498	735	10	harper	harper	NOUN
ftr-498	735	11	(	(	PUNCT
ftr-498	735	12	no	no	INTJ
ftr-498	735	13	.	.	NOUN
ftr-498	735	14	91	91	NUM
ftr-498	735	15	-	-	SYM
ftr-498	735	16	794	794	NUM
ftr-498	735	17	)	)	PUNCT
ftr-498	735	18	.	.	PUNCT
ftr-498	736	1	the	the	DET
ftr-498	736	2	taxpayers	taxpayer	NOUN
ftr-498	736	3	'	'	PART
ftr-498	736	4	brief	brief	NOUN
ftr-498	736	5	also	also	ADV
ftr-498	736	6	raised	raise	VERB
ftr-498	736	7	the	the	DET
ftr-498	736	8	first	first	ADJ
ftr-498	736	9	issue	issue	NOUN
ftr-498	736	10	identified	identify	VERB
ftr-498	736	11	:	:	PUNCT
ftr-498	736	12	even	even	ADV
ftr-498	736	13	if	if	SCONJ
ftr-498	736	14	a	a	DET
ftr-498	736	15	prepayment	prepayment	NOUN
ftr-498	736	16	remedy	remedy	NOUN
ftr-498	736	17	was	be	AUX
ftr-498	736	18	available	available	ADJ
ftr-498	736	19	,	,	PUNCT
ftr-498	736	20	they	they	PRON
ftr-498	736	21	averred	aver	VERB
ftr-498	736	22	,	,	PUNCT
ftr-498	736	23	that	that	DET
ftr-498	736	24	fact	fact	NOUN
ftr-498	736	25	was	be	AUX
ftr-498	736	26	irrelevant	irrelevant	ADJ
ftr-498	736	27	,	,	PUNCT
ftr-498	736	28	because	because	SCONJ
ftr-498	736	29	state	state	NOUN
ftr-498	736	30	law	law	NOUN
ftr-498	736	31	also	also	ADV
ftr-498	736	32	provided	provide	VERB
ftr-498	736	33	a	a	DET
ftr-498	736	34	refund	refund	NOUN
ftr-498	736	35	mechanism	mechanism	NOUN
ftr-498	736	36	.	.	PUNCT
ftr-498	737	1	indeed	indeed	ADV
ftr-498	737	2	.	.	PUNCT
ftr-498	738	1	after	after	SCONJ
ftr-498	738	2	davis	davis	PROPN
ftr-498	738	3	the	the	DET
ftr-498	738	4	virginia	virginia	PROPN
ftr-498	738	5	legislature	legislature	NOUN
ftr-498	738	6	extended	extend	VERB
ftr-498	738	7	the	the	DET
ftr-498	738	8	statute	statute	NOUN
ftr-498	738	9	of	of	ADP
ftr-498	738	10	limitations	limitation	NOUN
ftr-498	738	11	for	for	ADP
ftr-498	738	12	filing	file	VERB
ftr-498	738	13	refund	refund	NOUN
ftr-498	738	14	claims	claim	NOUN
ftr-498	738	15	to	to	PART
ftr-498	738	16	accommodate	accommodate	VERB
ftr-498	738	17	federal	federal	ADJ
ftr-498	738	18	retirees	retiree	NOUN
ftr-498	738	19	seeking	seek	VERB
ftr-498	738	20	post	post	ADJ
ftr-498	738	21	-	-	ADJ
ftr-498	738	22	payment	payment	ADJ
ftr-498	738	23	redress	redress	NOUN
ftr-498	738	24	.	.	PUNCT
ftr-498	739	1	the	the	DET
ftr-498	739	2	petitioners	petitioner	NOUN
ftr-498	739	3	in	in	ADP
ftr-498	739	4	harper	harper	NOUN
ftr-498	739	5	maintained	maintain	VERB
ftr-498	739	6	that	that	SCONJ
ftr-498	739	7	denying	deny	VERB
ftr-498	739	8	retroactive	retroactive	ADJ
ftr-498	739	9	relief	relief	NOUN
ftr-498	739	10	because	because	SCONJ
ftr-498	739	11	an	an	DET
ftr-498	739	12	administrative	administrative	ADJ
ftr-498	739	13	challenge	challenge	NOUN
ftr-498	739	14	was	be	AUX
ftr-498	739	15	possible	possible	ADJ
ftr-498	739	16	prior	prior	ADV
ftr-498	739	17	to	to	ADP
ftr-498	739	18	payment	payment	NOUN
ftr-498	739	19	(	(	PUNCT
ftr-498	739	20	if	if	SCONJ
ftr-498	739	21	a	a	DET
ftr-498	739	22	meaningful	meaningful	ADJ
ftr-498	739	23	challenge	challenge	NOUN
ftr-498	739	24	was	be	AUX
ftr-498	739	25	indeed	indeed	ADV
ftr-498	739	26	possible	possible	ADJ
ftr-498	739	27	)	)	PUNCT
ftr-498	739	28	would	would	AUX
ftr-498	739	29	contravene	contravene	VERB
ftr-498	739	30	the	the	DET
ftr-498	739	31	legislature	legislature	NOUN
ftr-498	739	32	's	's	PART
ftr-498	739	33	plain	plain	ADJ
ftr-498	739	34	intention	intention	NOUN
ftr-498	739	35	to	to	PART
ftr-498	739	36	afford	afford	VERB
ftr-498	739	37	relief	relief	NOUN
ftr-498	739	38	.	.	PUNCT
ftr-498	740	1	it	it	PRON
ftr-498	740	2	appears	appear	VERB
ftr-498	740	3	that	that	SCONJ
ftr-498	740	4	they	they	PRON
ftr-498	740	5	might	might	AUX
ftr-498	740	6	further	far	ADV
ftr-498	740	7	argue	argue	VERB
ftr-498	740	8	that	that	SCONJ
ftr-498	740	9	denying	deny	VERB
ftr-498	740	10	refunds	refund	NOUN
ftr-498	740	11	when	when	SCONJ
ftr-498	740	12	refunds	refund	NOUN
ftr-498	740	13	are	be	AUX
ftr-498	740	14	routinely	routinely	ADV
ftr-498	740	15	made	make	VERB
ftr-498	740	16	available	available	ADJ
ftr-498	740	17	to	to	ADP
ftr-498	740	18	other	other	ADJ
ftr-498	740	19	taxpayers	taxpayer	NOUN
ftr-498	740	20	who	who	PRON
ftr-498	740	21	decline	decline	VERB
ftr-498	740	22	to	to	PART
ftr-498	740	23	seek	seek	VERB
ftr-498	740	24	administrative	administrative	ADJ
ftr-498	740	25	relief	relief	NOUN
ftr-498	740	26	before	before	ADP
ftr-498	740	27	paying	pay	VERB
ftr-498	740	28	would	would	AUX
ftr-498	740	29	constitute	constitute	VERB
ftr-498	740	30	unlawful	unlawful	ADJ
ftr-498	740	31	discrimination	discrimination	NOUN
ftr-498	740	32	under	under	ADP
ftr-498	740	33	the	the	DET
ftr-498	740	34	19931	19931	NUM
ftr-498	740	35	florida	florida	PROPN
ftr-498	740	36	tax	tax	PROPN
ftr-498	740	37	review	review	PROPN
ftr-498	740	38	supreme	supreme	PROPN
ftr-498	740	39	court	court	PROPN
ftr-498	740	40	declined	decline	VERB
ftr-498	740	41	to	to	PART
ftr-498	740	42	rule	rule	VERB
ftr-498	740	43	on	on	ADP
ftr-498	740	44	this	this	DET
ftr-498	740	45	point	point	NOUN
ftr-498	740	46	,	,	PUNCT
ftr-498	740	47	because	because	SCONJ
ftr-498	740	48	remedial	remedial	ADJ
ftr-498	740	49	issues	issue	NOUN
ftr-498	740	50	were	be	AUX
ftr-498	740	51	not	not	PART
ftr-498	740	52	properly	properly	ADV
ftr-498	740	53	before	before	SCONJ
ftr-498	740	54	it	it	PRON
ftr-498	740	55	and	and	CCONJ
ftr-498	740	56	the	the	DET
ftr-498	740	57	state	state	NOUN
ftr-498	740	58	-	-	PUNCT
ftr-498	740	59	law	law	NOUN
ftr-498	740	60	question	question	NOUN
ftr-498	740	61	of	of	ADP
ftr-498	740	62	the	the	DET
ftr-498	740	63	commissioner	commissioner	NOUN
ftr-498	740	64	's	's	PART
ftr-498	740	65	powers	power	NOUN
ftr-498	740	66	had	have	AUX
ftr-498	740	67	not	not	PART
ftr-498	740	68	been	be	AUX
ftr-498	740	69	decided	decide	VERB
ftr-498	740	70	below	below	ADV
ftr-498	740	71	.	.	PUNCT
ftr-498	740	72	"	"	PUNCT
ftr-498	741	1	6	6	NUM
ftr-498	741	2	it	it	PRON
ftr-498	741	3	may	may	AUX
ftr-498	741	4	now	now	ADV
ftr-498	741	5	fall	fall	VERB
ftr-498	741	6	to	to	ADP
ftr-498	741	7	the	the	DET
ftr-498	741	8	virginia	virginia	PROPN
ftr-498	741	9	courts	court	NOUN
ftr-498	741	10	to	to	PART
ftr-498	741	11	resolve	resolve	VERB
ftr-498	741	12	the	the	DET
ftr-498	741	13	issue	issue	NOUN
ftr-498	741	14	.	.	PUNCT
ftr-498	742	1	it	it	PRON
ftr-498	742	2	is	be	AUX
ftr-498	742	3	important	important	ADJ
ftr-498	742	4	to	to	PART
ftr-498	742	5	stress	stress	VERB
ftr-498	742	6	that	that	SCONJ
ftr-498	742	7	while	while	SCONJ
ftr-498	742	8	the	the	DET
ftr-498	742	9	existence	existence	NOUN
ftr-498	742	10	of	of	ADP
ftr-498	742	11	an	an	DET
ftr-498	742	12	avenue	avenue	NOUN
ftr-498	742	13	for	for	ADP
ftr-498	742	14	prepayment	prepayment	NOUN
ftr-498	742	15	challenge	challenge	NOUN
ftr-498	742	16	is	be	AUX
ftr-498	742	17	a	a	DET
ftr-498	742	18	question	question	NOUN
ftr-498	742	19	of	of	ADP
ftr-498	742	20	state	state	NOUN
ftr-498	742	21	law	law	NOUN
ftr-498	742	22	,	,	PUNCT
ftr-498	742	23	the	the	DET
ftr-498	742	24	sufficiency	sufficiency	NOUN
ftr-498	742	25	of	of	ADP
ftr-498	742	26	any	any	DET
ftr-498	742	27	prepayment	prepayment	NOUN
ftr-498	742	28	procedure	procedure	NOUN
ftr-498	742	29	to	to	PART
ftr-498	742	30	absolve	absolve	VERB
ftr-498	742	31	a	a	DET
ftr-498	742	32	state	state	NOUN
ftr-498	742	33	from	from	ADP
ftr-498	742	34	providing	provide	VERB
ftr-498	742	35	retroactive	retroactive	ADJ
ftr-498	742	36	relief	relief	NOUN
ftr-498	742	37	must	must	AUX
ftr-498	742	38	be	be	AUX
ftr-498	742	39	measured	measure	VERB
ftr-498	742	40	under	under	ADP
ftr-498	742	41	the	the	DET
ftr-498	742	42	due	due	ADJ
ftr-498	742	43	process	process	NOUN
ftr-498	742	44	clause	clause	NOUN
ftr-498	742	45	,	,	PUNCT
ftr-498	742	46	according	accord	VERB
ftr-498	742	47	to	to	ADP
ftr-498	742	48	standards	standard	NOUN
ftr-498	742	49	that	that	SCONJ
ftr-498	742	50	the	the	DET
ftr-498	742	51	supreme	supreme	PROPN
ftr-498	742	52	court	court	PROPN
ftr-498	742	53	has	have	AUX
ftr-498	742	54	not	not	PART
ftr-498	742	55	yet	yet	ADV
ftr-498	742	56	articulated	articulate	VERB
ftr-498	742	57	in	in	ADP
ftr-498	742	58	detail	detail	NOUN
ftr-498	742	59	.	.	PUNCT
ftr-498	743	1	certainly	certainly	ADV
ftr-498	743	2	,	,	PUNCT
ftr-498	743	3	the	the	DET
ftr-498	743	4	prepayment	prepayment	NOUN
ftr-498	743	5	procedure	procedure	NOUN
ftr-498	743	6	must	must	AUX
ftr-498	743	7	promise	promise	VERB
ftr-498	743	8	complete	complete	ADJ
ftr-498	743	9	relief	relief	NOUN
ftr-498	743	10	without	without	ADP
ftr-498	743	11	being	be	AUX
ftr-498	743	12	unduly	unduly	ADV
ftr-498	743	13	tortuous	tortuous	ADJ
ftr-498	743	14	or	or	CCONJ
ftr-498	743	15	costly	costly	ADJ
ftr-498	743	16	.	.	PUNCT
ftr-498	744	1	as	as	SCONJ
ftr-498	744	2	the	the	DET
ftr-498	744	3	court	court	NOUN
ftr-498	744	4	said	say	VERB
ftr-498	744	5	in	in	ADP
ftr-498	744	6	atchison	atchison	PROPN
ftr-498	744	7	,	,	PUNCT
ftr-498	744	8	topeka	topeka	PROPN
ftr-498	744	9	&	&	CCONJ
ftr-498	744	10	santa	santa	PROPN
ftr-498	744	11	fe	fe	PROPN
ftr-498	744	12	railway	railway	PROPN
ftr-498	744	13	co.	co.	PROPN
ftr-498	744	14	v.	v.	ADP
ftr-498	744	15	o'connor	o'connor	PROPN
ftr-498	744	16	,	,	PUNCT
ftr-498	744	17	"	"	PUNCT
ftr-498	744	18	'	'	PUNCT
ftr-498	744	19	"	"	PUNCT
ftr-498	744	20	it	it	PRON
ftr-498	744	21	is	be	AUX
ftr-498	744	22	reasonable	reasonable	ADJ
ftr-498	744	23	that	that	SCONJ
ftr-498	744	24	a	a	DET
ftr-498	744	25	man	man	NOUN
ftr-498	744	26	who	who	PRON
ftr-498	744	27	denies	deny	VERB
ftr-498	744	28	the	the	DET
ftr-498	744	29	legality	legality	NOUN
ftr-498	744	30	of	of	ADP
ftr-498	744	31	a	a	DET
ftr-498	744	32	tax	tax	NOUN
ftr-498	744	33	should	should	AUX
ftr-498	744	34	have	have	VERB
ftr-498	744	35	a	a	DET
ftr-498	744	36	clear	clear	ADJ
ftr-498	744	37	and	and	CCONJ
ftr-498	744	38	certain	certain	ADJ
ftr-498	744	39	remedy	remedy	NOUN
ftr-498	744	40	.	.	PUNCT
ftr-498	745	1	"".8	"".8	X
ftr-498	746	1	equally	equally	ADV
ftr-498	746	2	plainly	plainly	ADV
ftr-498	746	3	,	,	PUNCT
ftr-498	746	4	it	it	PRON
ftr-498	746	5	can	can	AUX
ftr-498	746	6	not	not	PART
ftr-498	746	7	be	be	AUX
ftr-498	746	8	a	a	DET
ftr-498	746	9	remedy	remedy	NOUN
ftr-498	746	10	that	that	PRON
ftr-498	746	11	the	the	DET
ftr-498	746	12	state	state	NOUN
ftr-498	746	13	or	or	CCONJ
ftr-498	746	14	its	its	PRON
ftr-498	746	15	courts	court	NOUN
ftr-498	746	16	discovered	discover	VERB
ftr-498	746	17	or	or	CCONJ
ftr-498	746	18	created	create	VERB
ftr-498	746	19	and	and	CCONJ
ftr-498	746	20	made	make	VERB
ftr-498	746	21	a	a	DET
ftr-498	746	22	precondition	precondition	NOUN
ftr-498	746	23	to	to	ADP
ftr-498	746	24	relief	relief	NOUN
ftr-498	746	25	for	for	ADP
ftr-498	746	26	constitutional	constitutional	ADJ
ftr-498	746	27	flaws	flaw	NOUN
ftr-498	746	28	only	only	ADV
ftr-498	746	29	after	after	SCONJ
ftr-498	746	30	taxpayers	taxpayer	NOUN
ftr-498	746	31	had	have	AUX
ftr-498	746	32	paid	pay	VERB
ftr-498	746	33	their	their	PRON
ftr-498	746	34	taxes	taxis	NOUN
ftr-498	746	35	and	and	CCONJ
ftr-498	746	36	filed	file	VERB
ftr-498	746	37	claims	claim	NOUN
ftr-498	746	38	for	for	ADP
ftr-498	746	39	refunds	refund	NOUN
ftr-498	746	40	.	.	PUNCT
ftr-498	747	1	as	as	SCONJ
ftr-498	747	2	the	the	DET
ftr-498	747	3	supreme	supreme	PROPN
ftr-498	747	4	court	court	PROPN
ftr-498	747	5	stated	state	VERB
ftr-498	747	6	without	without	ADP
ftr-498	747	7	dissent	dissent	NOUN
ftr-498	747	8	in	in	ADP
ftr-498	747	9	brinkerhoff	brinkerhoff	NOUN
ftr-498	747	10	-	-	PUNCT
ftr-498	747	11	faris	faris	VERB
ftr-498	747	12	trust	trust	PROPN
ftr-498	747	13	&	&	CCONJ
ftr-498	747	14	savings	savings	PROPN
ftr-498	747	15	co.	co.	PROPN
ftr-498	747	16	v.	v.	ADP
ftr-498	747	17	hill	hill	PROPN
ftr-498	747	18	,	,	PUNCT
ftr-498	747	19	"	"	PUNCT
ftr-498	747	20	9	9	NUM
ftr-498	747	21	after	after	SCONJ
ftr-498	747	22	missouri	missouri	PROPN
ftr-498	747	23	had	have	AUX
ftr-498	747	24	attempted	attempt	VERB
ftr-498	747	25	to	to	PART
ftr-498	747	26	do	do	VERB
ftr-498	747	27	precisely	precisely	ADV
ftr-498	747	28	that	that	PRON
ftr-498	747	29	:	:	PUNCT
ftr-498	747	30	"	"	PUNCT
ftr-498	747	31	whether	whether	SCONJ
ftr-498	747	32	acting	act	VERB
ftr-498	747	33	through	through	ADP
ftr-498	747	34	its	its	PRON
ftr-498	747	35	judiciary	judiciary	NOUN
ftr-498	747	36	or	or	CCONJ
ftr-498	747	37	through	through	ADP
ftr-498	747	38	its	its	PRON
ftr-498	747	39	legislature	legislature	NOUN
ftr-498	747	40	,	,	PUNCT
ftr-498	747	41	a	a	DET
ftr-498	747	42	state	state	NOUN
ftr-498	747	43	may	may	AUX
ftr-498	747	44	not	not	PART
ftr-498	747	45	deprive	deprive	VERB
ftr-498	747	46	a	a	DET
ftr-498	747	47	person	person	NOUN
ftr-498	747	48	of	of	ADP
ftr-498	747	49	all	all	DET
ftr-498	747	50	existing	exist	VERB
ftr-498	747	51	remedies	remedy	NOUN
ftr-498	747	52	for	for	ADP
ftr-498	747	53	the	the	DET
ftr-498	747	54	enforcement	enforcement	NOUN
ftr-498	747	55	of	of	ADP
ftr-498	747	56	a	a	DET
ftr-498	747	57	right	right	NOUN
ftr-498	747	58	,	,	PUNCT
ftr-498	747	59	which	which	PRON
ftr-498	747	60	the	the	DET
ftr-498	747	61	state	state	NOUN
ftr-498	747	62	has	have	VERB
ftr-498	747	63	no	no	DET
ftr-498	747	64	power	power	NOUN
ftr-498	747	65	to	to	PART
ftr-498	747	66	destroy	destroy	VERB
ftr-498	747	67	,	,	PUNCT
ftr-498	747	68	unless	unless	SCONJ
ftr-498	747	69	there	there	PRON
ftr-498	747	70	is	be	VERB
ftr-498	747	71	,	,	PUNCT
ftr-498	747	72	or	or	CCONJ
ftr-498	747	73	was	be	AUX
ftr-498	747	74	,	,	PUNCT
ftr-498	747	75	afforded	afford	VERB
ftr-498	747	76	to	to	ADP
ftr-498	747	77	him	he	PRON
ftr-498	747	78	some	some	DET
ftr-498	747	79	real	real	ADJ
ftr-498	747	80	opportunity	opportunity	NOUN
ftr-498	747	81	to	to	PART
ftr-498	747	82	protect	protect	VERB
ftr-498	747	83	it	it	PRON
ftr-498	747	84	.	.	PUNCT
ftr-498	747	85	'	'	PUNCT
ftr-498	748	1	20	20	NUM
ftr-498	748	2	equal	equal	ADJ
ftr-498	748	3	protection	protection	NOUN
ftr-498	748	4	clause	clause	NOUN
ftr-498	748	5	.	.	PUNCT
ftr-498	749	1	if	if	SCONJ
ftr-498	749	2	the	the	DET
ftr-498	749	3	rule	rule	NOUN
ftr-498	749	4	of	of	ADP
ftr-498	749	5	prepayment	prepayment	NOUN
ftr-498	749	6	challenge	challenge	NOUN
ftr-498	749	7	,	,	PUNCT
ftr-498	749	8	on	on	ADP
ftr-498	749	9	pain	pain	NOUN
ftr-498	749	10	of	of	ADP
ftr-498	749	11	losing	lose	VERB
ftr-498	749	12	all	all	DET
ftr-498	749	13	chance	chance	NOUN
ftr-498	749	14	of	of	ADP
ftr-498	749	15	relief	relief	NOUN
ftr-498	749	16	,	,	PUNCT
ftr-498	749	17	was	be	AUX
ftr-498	749	18	unheralded	unheralded	ADJ
ftr-498	749	19	until	until	SCONJ
ftr-498	749	20	the	the	DET
ftr-498	749	21	retirees	retiree	NOUN
ftr-498	749	22	'	'	PART
ftr-498	749	23	large	large	ADJ
ftr-498	749	24	refund	refund	NOUN
ftr-498	749	25	claims	claim	NOUN
ftr-498	749	26	rolled	roll	VERB
ftr-498	749	27	in	in	ADP
ftr-498	749	28	,	,	PUNCT
ftr-498	749	29	they	they	PRON
ftr-498	749	30	might	might	AUX
ftr-498	749	31	also	also	ADV
ftr-498	749	32	contest	contest	VERB
ftr-498	749	33	the	the	DET
ftr-498	749	34	newly	newly	ADV
ftr-498	749	35	announced	announce	VERB
ftr-498	749	36	policy	policy	NOUN
ftr-498	749	37	under	under	ADP
ftr-498	749	38	the	the	DET
ftr-498	749	39	due	due	ADJ
ftr-498	749	40	process	process	NOUN
ftr-498	749	41	clause	clause	NOUN
ftr-498	749	42	.	.	PUNCT
ftr-498	750	1	state	state	NOUN
ftr-498	750	2	law	law	NOUN
ftr-498	750	3	might	might	AUX
ftr-498	750	4	furnish	furnish	VERB
ftr-498	750	5	some	some	DET
ftr-498	750	6	additional	additional	ADJ
ftr-498	750	7	basis	basis	NOUN
ftr-498	750	8	for	for	ADP
ftr-498	750	9	suit	suit	NOUN
ftr-498	750	10	.	.	PUNCT
ftr-498	751	1	116	116	NUM
ftr-498	751	2	.	.	PUNCT
ftr-498	752	1	harper	harper	NOUN
ftr-498	752	2	,	,	PUNCT
ftr-498	752	3	113	113	NUM
ftr-498	752	4	s.	s.	PROPN
ftr-498	752	5	ct	ct	PROPN
ftr-498	752	6	.	.	PUNCT
ftr-498	753	1	at	at	ADP
ftr-498	753	2	2520	2520	NUM
ftr-498	753	3	.	.	PUNCT
ftr-498	754	1	117	117	NUM
ftr-498	754	2	.	.	PUNCT
ftr-498	754	3	223	223	NUM
ftr-498	755	1	u.s	u.s	PROPN
ftr-498	755	2	.	.	PROPN
ftr-498	755	3	280	280	NUM
ftr-498	755	4	(	(	PUNCT
ftr-498	755	5	1912	1912	NUM
ftr-498	755	6	)	)	PUNCT
ftr-498	755	7	.	.	PUNCT
ftr-498	756	1	118	118	NUM
ftr-498	756	2	.	.	PUNCT
ftr-498	757	1	i	i	PRON
ftr-498	757	2	d.	d.	PROPN
ftr-498	757	3	at	at	ADP
ftr-498	757	4	285	285	NUM
ftr-498	757	5	.	.	PUNCT
ftr-498	758	1	the	the	DET
ftr-498	758	2	court	court	NOUN
ftr-498	758	3	quoted	quote	VERB
ftr-498	758	4	this	this	DET
ftr-498	758	5	sentence	sentence	NOUN
ftr-498	758	6	with	with	ADP
ftr-498	758	7	approval	approval	NOUN
ftr-498	758	8	repeatedly	repeatedly	ADV
ftr-498	758	9	in	in	ADP
ftr-498	758	10	mckesson	mckesson	PROPN
ftr-498	758	11	,	,	PUNCT
ftr-498	758	12	496	496	NUM
ftr-498	758	13	u.s	u.s	PROPN
ftr-498	758	14	.	.	PROPN
ftr-498	758	15	at	at	ADP
ftr-498	758	16	32	32	NUM
ftr-498	758	17	,	,	PUNCT
ftr-498	758	18	39	39	NUM
ftr-498	758	19	,	,	PUNCT
ftr-498	758	20	40	40	NUM
ftr-498	758	21	,	,	PUNCT
ftr-498	758	22	43	43	NUM
ftr-498	758	23	,	,	PUNCT
ftr-498	758	24	51	51	NUM
ftr-498	758	25	.	.	NOUN
ftr-498	758	26	119	119	NUM
ftr-498	758	27	.	.	PUNCT
ftr-498	758	28	281	281	NUM
ftr-498	759	1	u.s	u.s	PROPN
ftr-498	759	2	.	.	PROPN
ftr-498	759	3	673	673	NUM
ftr-498	759	4	(	(	PUNCT
ftr-498	759	5	1930	1930	NUM
ftr-498	759	6	)	)	PUNCT
ftr-498	759	7	.	.	PUNCT
ftr-498	760	1	120	120	NUM
ftr-498	760	2	.	.	PUNCT
ftr-498	761	1	i	i	PRON
ftr-498	761	2	d.	d.	PROPN
ftr-498	761	3	at	at	ADP
ftr-498	761	4	682	682	NUM
ftr-498	761	5	(	(	PUNCT
ftr-498	761	6	footnote	footnote	NOUN
ftr-498	761	7	omitted	omit	VERB
ftr-498	761	8	)	)	PUNCT
ftr-498	761	9	.	.	PUNCT
ftr-498	762	1	brinkerhoff	brinkerhoff	NOUN
ftr-498	762	2	-	-	PUNCT
ftr-498	762	3	faris	faris	PROPN
ftr-498	762	4	involved	involve	VERB
ftr-498	762	5	a	a	DET
ftr-498	762	6	suit	suit	NOUN
ftr-498	762	7	alleging	allege	VERB
ftr-498	762	8	that	that	SCONJ
ftr-498	762	9	a	a	DET
ftr-498	762	10	state	state	NOUN
ftr-498	762	11	tax	tax	NOUN
ftr-498	762	12	violated	violate	VERB
ftr-498	762	13	the	the	DET
ftr-498	762	14	equal	equal	ADJ
ftr-498	762	15	protection	protection	NOUN
ftr-498	762	16	clause	clause	NOUN
ftr-498	762	17	.	.	PUNCT
ftr-498	763	1	the	the	DET
ftr-498	763	2	taxpayer	taxpayer	NOUN
ftr-498	763	3	had	have	AUX
ftr-498	763	4	sued	sue	VERB
ftr-498	763	5	in	in	ADP
ftr-498	763	6	equity	equity	NOUN
ftr-498	763	7	to	to	PART
ftr-498	763	8	enjoin	enjoin	VERB
ftr-498	763	9	collection	collection	NOUN
ftr-498	763	10	of	of	ADP
ftr-498	763	11	the	the	DET
ftr-498	763	12	tax	tax	NOUN
ftr-498	763	13	,	,	PUNCT
ftr-498	763	14	maintaining	maintain	VERB
ftr-498	763	15	that	that	SCONJ
ftr-498	763	16	no	no	DET
ftr-498	763	17	relief	relief	NOUN
ftr-498	763	18	was	be	AUX
ftr-498	763	19	available	available	ADJ
ftr-498	763	20	at	at	ADP
ftr-498	763	21	law	law	NOUN
ftr-498	763	22	,	,	PUNCT
ftr-498	763	23	either	either	CCONJ
ftr-498	763	24	by	by	ADP
ftr-498	763	25	way	way	NOUN
ftr-498	763	26	of	of	ADP
ftr-498	763	27	defense	defense	NOUN
ftr-498	763	28	in	in	ADP
ftr-498	763	29	an	an	DET
ftr-498	763	30	enforcement	enforcement	NOUN
ftr-498	763	31	proceeding	proceeding	NOUN
ftr-498	763	32	or	or	CCONJ
ftr-498	763	33	by	by	ADP
ftr-498	763	34	paying	pay	VERB
ftr-498	763	35	the	the	DET
ftr-498	763	36	tax	tax	NOUN
ftr-498	763	37	under	under	ADP
ftr-498	763	38	protest	protest	NOUN
ftr-498	763	39	and	and	CCONJ
ftr-498	763	40	claiming	claim	VERB
ftr-498	763	41	a	a	DET
ftr-498	763	42	refund	refund	NOUN
ftr-498	763	43	.	.	PUNCT
ftr-498	764	1	the	the	DET
ftr-498	764	2	taxpayer	taxpayer	NOUN
ftr-498	764	3	further	far	ADV
ftr-498	764	4	alleged	allege	VERB
ftr-498	764	5	that	that	SCONJ
ftr-498	764	6	it	it	PRON
ftr-498	764	7	had	have	AUX
ftr-498	764	8	not	not	PART
ftr-498	764	9	sought	seek	VERB
ftr-498	764	10	an	an	DET
ftr-498	764	11	administrative	administrative	ADJ
ftr-498	764	12	remedy	remedy	NOUN
ftr-498	764	13	because	because	SCONJ
ftr-498	764	14	,	,	PUNCT
ftr-498	764	15	just	just	ADV
ftr-498	764	16	six	six	NUM
ftr-498	764	17	years	year	NOUN
ftr-498	764	18	before	before	ADV
ftr-498	764	19	,	,	PUNCT
ftr-498	764	20	the	the	DET
ftr-498	764	21	missouri	missouri	PROPN
ftr-498	764	22	supreme	supreme	PROPN
ftr-498	764	23	court	court	PROPN
ftr-498	764	24	had	have	AUX
ftr-498	764	25	declared	declare	VERB
ftr-498	764	26	it	it	PRON
ftr-498	764	27	"	"	PUNCT
ftr-498	764	28	preposterous	preposterous	ADJ
ftr-498	764	29	"	"	PUNCT
ftr-498	764	30	and	and	CCONJ
ftr-498	764	31	"	"	PUNCT
ftr-498	764	32	unthinkable	unthinkable	ADJ
ftr-498	764	33	"	"	PUNCT
ftr-498	764	34	that	that	SCONJ
ftr-498	764	35	the	the	DET
ftr-498	764	36	tax	tax	NOUN
ftr-498	764	37	commission	commission	NOUN
ftr-498	764	38	could	could	AUX
ftr-498	764	39	grant	grant	VERB
ftr-498	764	40	the	the	DET
ftr-498	764	41	relief	relief	NOUN
ftr-498	764	42	the	the	DET
ftr-498	764	43	taxpayer	taxpayer	NOUN
ftr-498	764	44	sought	seek	VERB
ftr-498	764	45	.	.	PUNCT
ftr-498	765	1	i	i	PRON
ftr-498	765	2	d.	d.	PROPN
ftr-498	765	3	at	at	ADP
ftr-498	765	4	676	676	NUM
ftr-498	765	5	.	.	PUNCT
ftr-498	766	1	on	on	ADP
ftr-498	766	2	appeal	appeal	NOUN
ftr-498	766	3	,	,	PUNCT
ftr-498	766	4	the	the	DET
ftr-498	766	5	missouri	missouri	PROPN
ftr-498	766	6	supreme	supreme	PROPN
ftr-498	766	7	court	court	PROPN
ftr-498	766	8	declared	declare	VERB
ftr-498	766	9	,	,	PUNCT
ftr-498	766	10	contrary	contrary	ADV
ftr-498	766	11	to	to	ADP
ftr-498	766	12	its	its	PRON
ftr-498	766	13	earlier	early	ADJ
ftr-498	766	14	holding	holding	NOUN
ftr-498	766	15	,	,	PUNCT
ftr-498	766	16	that	that	SCONJ
ftr-498	766	17	the	the	DET
ftr-498	766	18	taxpayer	taxpayer	NOUN
ftr-498	766	19	could	could	AUX
ftr-498	766	20	have	have	AUX
ftr-498	766	21	obtained	obtain	VERB
ftr-498	766	22	a	a	DET
ftr-498	766	23	remedy	remedy	NOUN
ftr-498	766	24	from	from	ADP
ftr-498	766	25	the	the	DET
ftr-498	766	26	tax	tax	NOUN
ftr-498	766	27	commission	commission	NOUN
ftr-498	766	28	,	,	PUNCT
ftr-498	766	29	yet	yet	CCONJ
ftr-498	766	30	that	that	SCONJ
ftr-498	766	31	it	it	PRON
ftr-498	766	32	could	could	AUX
ftr-498	766	33	no	no	ADV
ftr-498	766	34	longer	long	ADV
ftr-498	766	35	secure	secure	VERB
ftr-498	766	36	relief	relief	NOUN
ftr-498	766	37	because	because	SCONJ
ftr-498	766	38	too	too	ADV
ftr-498	766	39	much	much	ADJ
ftr-498	766	40	time	time	NOUN
ftr-498	766	41	had	have	AUX
ftr-498	766	42	elapsed	elapse	VERB
ftr-498	766	43	for	for	SCONJ
ftr-498	766	44	it	it	PRON
ftr-498	766	45	to	to	PART
ftr-498	766	46	bring	bring	VERB
ftr-498	766	47	its	its	PRON
ftr-498	766	48	claims	claim	NOUN
ftr-498	766	49	before	before	ADP
ftr-498	766	50	the	the	DET
ftr-498	766	51	commission	commission	NOUN
ftr-498	766	52	.	.	PUNCT
ftr-498	767	1	i	i	PRON
ftr-498	767	2	d.	d.	PROPN
ftr-498	767	3	at	at	ADP
ftr-498	767	4	677	677	NUM
ftr-498	767	5	.	.	PUNCT
ftr-498	768	1	the	the	DET
ftr-498	768	2	united	united	PROPN
ftr-498	768	3	states	states	PROPN
ftr-498	768	4	supreme	supreme	PROPN
ftr-498	768	5	court	court	PROPN
ftr-498	768	6	held	hold	VERB
ftr-498	768	7	that	that	SCONJ
ftr-498	768	8	"	"	PUNCT
ftr-498	768	9	in	in	ADP
ftr-498	768	10	refusing	refuse	VERB
ftr-498	768	11	relief	relief	NOUN
ftr-498	768	12	because	because	SCONJ
ftr-498	768	13	of	of	ADP
ftr-498	768	14	the	the	DET
ftr-498	768	15	newly	newly	ADV
ftr-498	768	16	found	find	VERB
ftr-498	768	17	powers	power	NOUN
ftr-498	768	18	of	of	ADP
ftr-498	768	19	the	the	DET
ftr-498	768	20	commission	commission	NOUN
ftr-498	768	21	,	,	PUNCT
ftr-498	768	22	the	the	DET
ftr-498	768	23	court	court	NOUN
ftr-498	768	24	transgressed	transgress	VERB
ftr-498	768	25	the	the	DET
ftr-498	768	26	due	due	ADJ
ftr-498	768	27	process	process	NOUN
ftr-498	768	28	clause	clause	NOUN
ftr-498	768	29	of	of	ADP
ftr-498	768	30	the	the	DET
ftr-498	768	31	fourteenth	fourteenth	ADJ
ftr-498	768	32	amendment	amendment	NOUN
ftr-498	768	33	.	.	PUNCT
ftr-498	768	34	"	"	PUNCT
ftr-498	769	1	i	i	PRON
ftr-498	769	2	d.	d.	VERB
ftr-498	769	3	at	at	ADP
ftr-498	769	4	677	677	NUM
ftr-498	769	5	-	-	SYM
ftr-498	769	6	78	78	NUM
ftr-498	769	7	.	.	PUNCT
ftr-498	770	1	the	the	DET
ftr-498	770	2	missouri	missouri	PROPN
ftr-498	770	3	supreme	supreme	PROPN
ftr-498	770	4	court	court	PROPN
ftr-498	770	5	's	's	PART
ftr-498	770	6	surprising	surprising	ADJ
ftr-498	770	7	reversal	reversal	NOUN
ftr-498	770	8	of	of	ADP
ftr-498	770	9	its	its	PRON
ftr-498	770	10	earlier	early	ADJ
ftr-498	770	11	holding	holding	NOUN
ftr-498	770	12	had	have	AUX
ftr-498	770	13	left	leave	VERB
ftr-498	770	14	the	the	DET
ftr-498	770	15	[	[	X
ftr-498	770	16	vol	vol	NOUN
ftr-498	770	17	1:8	1:8	NUM
ftr-498	770	18	harper	harper	NOUN
ftr-498	770	19	and	and	CCONJ
ftr-498	770	20	its	its	PRON
ftr-498	770	21	aftermath	aftermath	NOUN
ftr-498	770	22	the	the	DET
ftr-498	770	23	question	question	NOUN
ftr-498	770	24	of	of	ADP
ftr-498	770	25	how	how	SCONJ
ftr-498	770	26	much	much	ADJ
ftr-498	770	27	surprise	surprise	NOUN
ftr-498	770	28	regarding	regard	VERB
ftr-498	770	29	the	the	DET
ftr-498	770	30	proper	proper	ADJ
ftr-498	770	31	procedural	procedural	ADJ
ftr-498	770	32	route	route	NOUN
ftr-498	770	33	for	for	ADP
ftr-498	770	34	contesting	contest	VERB
ftr-498	770	35	a	a	DET
ftr-498	770	36	tax	tax	NOUN
ftr-498	770	37	's	's	PART
ftr-498	770	38	unconstitutionality	unconstitutionality	NOUN
ftr-498	770	39	is	be	AUX
ftr-498	770	40	consonant	consonant	ADJ
ftr-498	770	41	with	with	ADP
ftr-498	770	42	federal	federal	ADJ
ftr-498	770	43	due	due	ADJ
ftr-498	770	44	process	process	NOUN
ftr-498	770	45	standards	standard	NOUN
ftr-498	770	46	can	can	AUX
ftr-498	770	47	arise	arise	VERB
ftr-498	770	48	with	with	ADP
ftr-498	770	49	respect	respect	NOUN
ftr-498	770	50	to	to	ADP
ftr-498	770	51	post	post	ADJ
ftr-498	770	52	-	-	ADJ
ftr-498	770	53	payment	payment	ADJ
ftr-498	770	54	procedures	procedure	NOUN
ftr-498	770	55	too	too	ADV
ftr-498	770	56	.	.	PUNCT
ftr-498	771	1	georgia	georgia	PROPN
ftr-498	771	2	provides	provide	VERB
ftr-498	771	3	an	an	DET
ftr-498	771	4	example	example	NOUN
ftr-498	771	5	.	.	PUNCT
ftr-498	772	1	in	in	ADP
ftr-498	772	2	reich	reich	PROPN
ftr-498	772	3	v.	v.	PROPN
ftr-498	772	4	collins	collins	PROPN
ftr-498	772	5	,	,	PUNCT
ftr-498	772	6	"	"	PUNCT
ftr-498	772	7	the	the	DET
ftr-498	772	8	georgia	georgia	PROPN
ftr-498	772	9	supreme	supreme	PROPN
ftr-498	772	10	court	court	PROPN
ftr-498	772	11	correctly	correctly	ADV
ftr-498	772	12	anticipated	anticipate	VERB
ftr-498	772	13	the	the	DET
ftr-498	772	14	holding	holding	NOUN
ftr-498	772	15	in	in	ADP
ftr-498	772	16	harper	harper	NOUN
ftr-498	772	17	,	,	PUNCT
ftr-498	772	18	concluding	conclude	VERB
ftr-498	772	19	that	that	SCONJ
ftr-498	772	20	davis	davis	PROPN
ftr-498	772	21	applies	apply	VERB
ftr-498	772	22	retroactively	retroactively	ADV
ftr-498	772	23	under	under	ADP
ftr-498	772	24	the	the	DET
ftr-498	772	25	court	court	NOUN
ftr-498	772	26	's	's	PART
ftr-498	772	27	analysis	analysis	NOUN
ftr-498	772	28	in	in	ADP
ftr-498	772	29	beam	beam	NOUN
ftr-498	772	30	.	.	PUNCT
ftr-498	773	1	"2	"2	PROPN
ftr-498	773	2	because	because	SCONJ
ftr-498	773	3	the	the	DET
ftr-498	773	4	taxpayer	taxpayer	NOUN
ftr-498	773	5	who	who	PRON
ftr-498	773	6	challenged	challenge	VERB
ftr-498	773	7	georgia	georgia	PROPN
ftr-498	773	8	's	's	PART
ftr-498	773	9	tax	tax	NOUN
ftr-498	773	10	on	on	ADP
ftr-498	773	11	federal	federal	ADJ
ftr-498	773	12	but	but	CCONJ
ftr-498	773	13	not	not	PART
ftr-498	773	14	state	state	NOUN
ftr-498	773	15	retirement	retirement	NOUN
ftr-498	773	16	income	income	NOUN
ftr-498	773	17	sued	sue	VERB
ftr-498	773	18	for	for	ADP
ftr-498	773	19	a	a	DET
ftr-498	773	20	refund	refund	NOUN
ftr-498	773	21	under	under	ADP
ftr-498	773	22	a	a	DET
ftr-498	773	23	statute	statute	NOUN
ftr-498	773	24	specifying	specify	VERB
ftr-498	773	25	that	that	SCONJ
ftr-498	773	26	a	a	DET
ftr-498	773	27	taxpayer	taxpayer	NOUN
ftr-498	773	28	"	"	PUNCT
ftr-498	773	29	shall	shall	AUX
ftr-498	773	30	be	be	AUX
ftr-498	773	31	refunded	refund	VERB
ftr-498	773	32	any	any	PRON
ftr-498	773	33	and	and	CCONJ
ftr-498	773	34	all	all	DET
ftr-498	773	35	taxes	taxis	NOUN
ftr-498	773	36	or	or	CCONJ
ftr-498	773	37	fees	fee	NOUN
ftr-498	773	38	which	which	PRON
ftr-498	773	39	are	be	AUX
ftr-498	773	40	determined	determined	ADJ
ftr-498	773	41	to	to	PART
ftr-498	773	42	have	have	AUX
ftr-498	773	43	been	be	AUX
ftr-498	773	44	erroneously	erroneously	ADV
ftr-498	773	45	or	or	CCONJ
ftr-498	773	46	illegally	illegally	ADV
ftr-498	773	47	assessed	assess	VERB
ftr-498	773	48	and	and	CCONJ
ftr-498	773	49	collected	collect	VERB
ftr-498	773	50	from	from	ADP
ftr-498	773	51	him	he	PRON
ftr-498	773	52	under	under	ADP
ftr-498	773	53	the	the	DET
ftr-498	773	54	laws	law	NOUN
ftr-498	773	55	of	of	ADP
ftr-498	773	56	this	this	DET
ftr-498	773	57	state	state	NOUN
ftr-498	773	58	,	,	PUNCT
ftr-498	773	59	"	"	PUNCT
ftr-498	773	60	and	and	CCONJ
ftr-498	773	61	because	because	SCONJ
ftr-498	773	62	the	the	DET
ftr-498	773	63	refund	refund	NOUN
ftr-498	773	64	statute	statute	NOUN
ftr-498	773	65	applied	apply	VERB
ftr-498	773	66	to	to	ADP
ftr-498	773	67	taxes	taxis	NOUN
ftr-498	773	68	"	"	PUNCT
ftr-498	773	69	whether	whether	SCONJ
ftr-498	773	70	paid	pay	VERB
ftr-498	773	71	voluntarily	voluntarily	ADV
ftr-498	773	72	or	or	CCONJ
ftr-498	773	73	involuntarily	involuntarily	ADV
ftr-498	773	74	,	,	PUNCT
ftr-498	773	75	"	"	PUNCT
ftr-498	773	76	"	"	PUNCT
ftr-498	773	77	a	a	DET
ftr-498	773	78	refund	refund	NOUN
ftr-498	773	79	order	order	NOUN
ftr-498	773	80	seemed	seem	VERB
ftr-498	773	81	the	the	DET
ftr-498	773	82	natural	natural	ADJ
ftr-498	773	83	resolution	resolution	NOUN
ftr-498	773	84	of	of	ADP
ftr-498	773	85	the	the	DET
ftr-498	773	86	case	case	NOUN
ftr-498	773	87	.	.	PUNCT
ftr-498	774	1	instead	instead	ADV
ftr-498	774	2	,	,	PUNCT
ftr-498	774	3	the	the	DET
ftr-498	774	4	georgia	georgia	PROPN
ftr-498	774	5	supreme	supreme	PROPN
ftr-498	774	6	court	court	PROPN
ftr-498	774	7	announced	announce	VERB
ftr-498	774	8	,	,	PUNCT
ftr-498	774	9	without	without	ADP
ftr-498	774	10	citing	cite	VERB
ftr-498	774	11	precedent	precedent	NOUN
ftr-498	774	12	or	or	CCONJ
ftr-498	774	13	legislative	legislative	ADJ
ftr-498	774	14	history	history	NOUN
ftr-498	774	15	or	or	CCONJ
ftr-498	774	16	related	relate	VERB
ftr-498	774	17	statutory	statutory	ADJ
ftr-498	774	18	language	language	NOUN
ftr-498	774	19	,	,	PUNCT
ftr-498	774	20	that	that	SCONJ
ftr-498	774	21	the	the	DET
ftr-498	774	22	statute	statute	NOUN
ftr-498	774	23	"	"	PUNCT
ftr-498	774	24	does	do	AUX
ftr-498	774	25	not	not	PART
ftr-498	774	26	address	address	VERB
ftr-498	774	27	the	the	DET
ftr-498	774	28	situation	situation	NOUN
ftr-498	774	29	where	where	SCONJ
ftr-498	774	30	the	the	DET
ftr-498	774	31	law	law	NOUN
ftr-498	774	32	under	under	ADP
ftr-498	774	33	which	which	PRON
ftr-498	774	34	the	the	DET
ftr-498	774	35	taxes	taxis	NOUN
ftr-498	774	36	are	be	AUX
ftr-498	774	37	assessed	assess	VERB
ftr-498	774	38	and	and	CCONJ
ftr-498	774	39	collected	collect	VERB
ftr-498	774	40	is	be	AUX
ftr-498	774	41	itself	itself	PRON
ftr-498	774	42	subsequently	subsequently	ADV
ftr-498	774	43	declared	declare	VERB
ftr-498	774	44	to	to	PART
ftr-498	774	45	be	be	AUX
ftr-498	774	46	unconstitutional	unconstitutional	ADJ
ftr-498	774	47	or	or	CCONJ
ftr-498	774	48	otherwise	otherwise	ADV
ftr-498	774	49	invalid	invalid	ADJ
ftr-498	774	50	.	.	PUNCT
ftr-498	775	1	"'24	"'24	NOUN
ftr-498	776	1	the	the	DET
ftr-498	776	2	court	court	NOUN
ftr-498	776	3	continued	continue	VERB
ftr-498	776	4	:	:	PUNCT
ftr-498	776	5	we	we	PRON
ftr-498	776	6	take	take	VERB
ftr-498	776	7	this	this	DET
ftr-498	776	8	opportunity	opportunity	NOUN
ftr-498	776	9	to	to	PART
ftr-498	776	10	hold	hold	VERB
ftr-498	776	11	that	that	SCONJ
ftr-498	776	12	in	in	ADP
ftr-498	776	13	cases	case	NOUN
ftr-498	776	14	in	in	ADP
ftr-498	776	15	which	which	PRON
ftr-498	776	16	a	a	DET
ftr-498	776	17	taxing	tax	VERB
ftr-498	776	18	statute	statute	NOUN
ftr-498	776	19	is	be	AUX
ftr-498	776	20	declared	declare	VERB
ftr-498	776	21	unconstitutional	unconstitutional	ADJ
ftr-498	776	22	or	or	CCONJ
ftr-498	776	23	otherwise	otherwise	ADV
ftr-498	776	24	void	void	ADJ
ftr-498	776	25	,	,	PUNCT
ftr-498	776	26	a	a	DET
ftr-498	776	27	taxpayer	taxpayer	NOUN
ftr-498	776	28	must	must	AUX
ftr-498	776	29	have	have	AUX
ftr-498	776	30	made	make	VERB
ftr-498	776	31	a	a	DET
ftr-498	776	32	demand	demand	NOUN
ftr-498	776	33	for	for	ADP
ftr-498	776	34	refund	refund	NOUN
ftr-498	776	35	at	at	ADP
ftr-498	776	36	the	the	DET
ftr-498	776	37	time	time	NOUN
ftr-498	776	38	the	the	DET
ftr-498	776	39	tax	tax	NOUN
ftr-498	776	40	is	be	AUX
ftr-498	776	41	paid	pay	VERB
ftr-498	776	42	or	or	CCONJ
ftr-498	776	43	at	at	ADP
ftr-498	776	44	the	the	DET
ftr-498	776	45	time	time	NOUN
ftr-498	776	46	his	his	PRON
ftr-498	776	47	tax	tax	NOUN
ftr-498	776	48	return	return	NOUN
ftr-498	776	49	is	be	AUX
ftr-498	776	50	filed	file	VERB
ftr-498	776	51	,	,	PUNCT
ftr-498	776	52	whichever	whichever	PRON
ftr-498	776	53	occurs	occur	VERB
ftr-498	776	54	last	last	ADJ
ftr-498	776	55	.	.	PUNCT
ftr-498	777	1	failure	failure	NOUN
ftr-498	777	2	to	to	PART
ftr-498	777	3	do	do	AUX
ftr-498	777	4	so	so	ADV
ftr-498	777	5	bars	bar	VERB
ftr-498	777	6	any	any	DET
ftr-498	777	7	future	future	ADJ
ftr-498	777	8	claim	claim	NOUN
ftr-498	777	9	.	.	PUNCT
ftr-498	777	10	'	'	PUNCT
ftr-498	778	1	in	in	ADP
ftr-498	778	2	mckesson	mckesson	PROPN
ftr-498	778	3	,	,	PUNCT
ftr-498	778	4	the	the	DET
ftr-498	778	5	court	court	NOUN
ftr-498	778	6	reaffirmed	reaffirm	VERB
ftr-498	778	7	the	the	DET
ftr-498	778	8	established	establish	VERB
ftr-498	778	9	principle	principle	NOUN
ftr-498	778	10	that	that	SCONJ
ftr-498	778	11	states	state	NOUN
ftr-498	778	12	may	may	AUX
ftr-498	778	13	permissibly	permissibly	ADV
ftr-498	778	14	require	require	VERB
ftr-498	778	15	taxpayers	taxpayer	NOUN
ftr-498	778	16	to	to	PART
ftr-498	778	17	file	file	VERB
ftr-498	778	18	a	a	DET
ftr-498	778	19	protest	protest	NOUN
ftr-498	778	20	as	as	ADP
ftr-498	778	21	a	a	DET
ftr-498	778	22	precondition	precondition	NOUN
ftr-498	778	23	to	to	ADP
ftr-498	778	24	claiming	claim	VERB
ftr-498	778	25	a	a	DET
ftr-498	778	26	refund	refund	NOUN
ftr-498	778	27	.	.	PUNCT
ftr-498	779	1	"u	"u	VERB
ftr-498	779	2	the	the	DET
ftr-498	779	3	refund	refund	NOUN
ftr-498	779	4	statute	statute	NOUN
ftr-498	779	5	under	under	ADP
ftr-498	779	6	which	which	PRON
ftr-498	779	7	reich	reich	PROPN
ftr-498	779	8	sued	sue	VERB
ftr-498	779	9	,	,	PUNCT
ftr-498	779	10	however	however	ADV
ftr-498	779	11	,	,	PUNCT
ftr-498	779	12	contained	contain	VERB
ftr-498	779	13	no	no	DET
ftr-498	779	14	protest	protest	NOUN
ftr-498	779	15	requirement	requirement	NOUN
ftr-498	779	16	.	.	PUNCT
ftr-498	780	1	and	and	CCONJ
ftr-498	780	2	the	the	DET
ftr-498	780	3	georgia	georgia	PROPN
ftr-498	780	4	supreme	supreme	PROPN
ftr-498	780	5	court	court	PROPN
ftr-498	780	6	pointed	point	VERB
ftr-498	780	7	to	to	ADP
ftr-498	780	8	no	no	DET
ftr-498	780	9	prior	prior	ADJ
ftr-498	780	10	authority	authority	NOUN
ftr-498	780	11	for	for	ADP
ftr-498	780	12	the	the	DET
ftr-498	780	13	prerequisite	prerequisite	NOUN
ftr-498	780	14	it	it	PRON
ftr-498	780	15	announced	announce	VERB
ftr-498	780	16	.	.	PUNCT
ftr-498	781	1	it	it	PRON
ftr-498	781	2	may	may	AUX
ftr-498	781	3	be	be	AUX
ftr-498	781	4	that	that	SCONJ
ftr-498	781	5	some	some	DET
ftr-498	781	6	authority	authority	NOUN
ftr-498	781	7	exists	exist	VERB
ftr-498	781	8	,	,	PUNCT
ftr-498	781	9	which	which	PRON
ftr-498	781	10	the	the	DET
ftr-498	781	11	court	court	NOUN
ftr-498	781	12	overlooked	overlook	VERB
ftr-498	781	13	or	or	CCONJ
ftr-498	781	14	chose	choose	VERB
ftr-498	781	15	not	not	PART
ftr-498	781	16	to	to	PART
ftr-498	781	17	cite	cite	VERB
ftr-498	781	18	.	.	PUNCT
ftr-498	782	1	but	but	CCONJ
ftr-498	782	2	assuming	assume	VERB
ftr-498	782	3	that	that	SCONJ
ftr-498	782	4	none	none	NOUN
ftr-498	782	5	does	do	VERB
ftr-498	782	6	,	,	PUNCT
ftr-498	782	7	it	it	PRON
ftr-498	782	8	is	be	AUX
ftr-498	782	9	hard	hard	ADJ
ftr-498	782	10	to	to	PART
ftr-498	782	11	see	see	VERB
ftr-498	782	12	how	how	SCONJ
ftr-498	782	13	the	the	DET
ftr-498	782	14	court	court	NOUN
ftr-498	782	15	's	's	PART
ftr-498	782	16	decision	decision	NOUN
ftr-498	782	17	comports	comport	VERB
ftr-498	782	18	with	with	ADP
ftr-498	782	19	due	due	ADJ
ftr-498	782	20	process	process	NOUN
ftr-498	782	21	.	.	PUNCT
ftr-498	783	1	one	one	PRON
ftr-498	783	2	would	would	AUX
ftr-498	783	3	expect	expect	VERB
ftr-498	783	4	the	the	DET
ftr-498	783	5	taxpayer	taxpayer	NOUN
ftr-498	783	6	to	to	PART
ftr-498	783	7	raise	raise	VERB
ftr-498	783	8	that	that	DET
ftr-498	783	9	due	due	ADJ
ftr-498	783	10	process	process	NOUN
ftr-498	783	11	objection	objection	NOUN
ftr-498	783	12	-	-	PUNCT
ftr-498	783	13	which	which	PRON
ftr-498	783	14	appears	appear	VERB
ftr-498	783	15	to	to	PART
ftr-498	783	16	be	be	AUX
ftr-498	783	17	timely	timely	ADV
ftr-498	783	18	27	27	NUM
ftr-498	783	19	-	-	PUNCT
ftr-498	783	20	now	now	ADV
ftr-498	783	21	that	that	SCONJ
ftr-498	783	22	the	the	DET
ftr-498	783	23	supreme	supreme	PROPN
ftr-498	783	24	court	court	PROPN
ftr-498	783	25	has	have	VERB
ftr-498	783	26	taxpayer	taxpayer	NOUN
ftr-498	783	27	without	without	ADP
ftr-498	783	28	any	any	DET
ftr-498	783	29	genuine	genuine	ADJ
ftr-498	783	30	opportunity	opportunity	NOUN
ftr-498	783	31	to	to	PART
ftr-498	783	32	prosecute	prosecute	VERB
ftr-498	783	33	its	its	PRON
ftr-498	783	34	claim	claim	NOUN
ftr-498	783	35	.	.	PUNCT
ftr-498	784	1	121	121	NUM
ftr-498	784	2	.	.	PUNCT
ftr-498	785	1	422	422	NUM
ftr-498	785	2	s.e.2d	s.e.2d	NUM
ftr-498	785	3	846	846	NUM
ftr-498	785	4	(	(	PUNCT
ftr-498	785	5	ga	ga	PROPN
ftr-498	785	6	.	.	PROPN
ftr-498	785	7	1992	1992	NUM
ftr-498	785	8	)	)	PUNCT
ftr-498	785	9	,	,	PUNCT
ftr-498	785	10	vacated	vacate	VERB
ftr-498	785	11	and	and	CCONJ
ftr-498	785	12	remanded	remand	VERB
ftr-498	785	13	.	.	PUNCT
ftr-498	786	1	113	113	NUM
ftr-498	786	2	s.	s.	PROPN
ftr-498	786	3	ct	ct	PROPN
ftr-498	786	4	.	.	PROPN
ftr-498	786	5	3028	3028	NUM
ftr-498	786	6	,	,	PUNCT
ftr-498	786	7	cert	cert	NOUN
ftr-498	786	8	.	.	PUNCT
ftr-498	786	9	denied	deny	VERB
ftr-498	786	10	,	,	PUNCT
ftr-498	786	11	113	113	NUM
ftr-498	786	12	s.	s.	PROPN
ftr-498	786	13	ct	ct	PROPN
ftr-498	786	14	.	.	PROPN
ftr-498	787	1	3037	3037	NUM
ftr-498	787	2	(	(	PUNCT
ftr-498	787	3	1993	1993	NUM
ftr-498	787	4	)	)	PUNCT
ftr-498	787	5	.	.	PUNCT
ftr-498	788	1	122	122	NUM
ftr-498	788	2	.	.	PUNCT
ftr-498	788	3	reich	reich	PROPN
ftr-498	788	4	,	,	PUNCT
ftr-498	788	5	422	422	NUM
ftr-498	788	6	s.e.2d	s.e.2d	NOUN
ftr-498	788	7	at	at	ADP
ftr-498	788	8	847	847	NUM
ftr-498	788	9	.	.	PUNCT
ftr-498	789	1	123	123	NUM
ftr-498	789	2	.	.	PUNCT
ftr-498	789	3	ga	ga	PROPN
ftr-498	789	4	.	.	PROPN
ftr-498	789	5	code	code	PROPN
ftr-498	789	6	ann	ann	PROPN
ftr-498	789	7	.	.	PUNCT
ftr-498	790	1	§	§	PROPN
ftr-498	790	2	48	48	NUM
ftr-498	790	3	-	-	SYM
ftr-498	790	4	2	2	NUM
ftr-498	790	5	-	-	PUNCT
ftr-498	790	6	35(a	35(a	NUM
ftr-498	790	7	)	)	PUNCT
ftr-498	790	8	(	(	PUNCT
ftr-498	790	9	1993	1993	NUM
ftr-498	790	10	)	)	PUNCT
ftr-498	790	11	.	.	PUNCT
ftr-498	791	1	124	124	NUM
ftr-498	791	2	.	.	PUNCT
ftr-498	792	1	reich	reich	PROPN
ftr-498	792	2	,	,	PUNCT
ftr-498	792	3	422	422	NUM
ftr-498	792	4	s.e.2d	s.e.2d	NOUN
ftr-498	792	5	at	at	ADP
ftr-498	792	6	849	849	NUM
ftr-498	792	7	.	.	PUNCT
ftr-498	792	8	125	125	NUM
ftr-498	792	9	.	.	PUNCT
ftr-498	793	1	i	i	PRON
ftr-498	793	2	d.	d.	PROPN
ftr-498	793	3	126	126	NUM
ftr-498	793	4	.	.	PUNCT
ftr-498	794	1	see	see	VERB
ftr-498	794	2	mckesson	mckesson	PROPN
ftr-498	794	3	,	,	PUNCT
ftr-498	794	4	496	496	NUM
ftr-498	794	5	u.s	u.s	PROPN
ftr-498	794	6	.	.	PROPN
ftr-498	794	7	at	at	ADP
ftr-498	794	8	45	45	NUM
ftr-498	794	9	.	.	PUNCT
ftr-498	795	1	127	127	NUM
ftr-498	795	2	.	.	PUNCT
ftr-498	796	1	see	see	VERB
ftr-498	796	2	,	,	PUNCT
ftr-498	796	3	e.g.	e.g.	ADV
ftr-498	796	4	,	,	PUNCT
ftr-498	796	5	brinkerhoff	brinkerhoff	NOUN
ftr-498	796	6	-	-	PUNCT
ftr-498	796	7	faris	faris	VERB
ftr-498	796	8	,	,	PUNCT
ftr-498	796	9	281	281	NUM
ftr-498	796	10	u.s	u.s	PROPN
ftr-498	796	11	.	.	PROPN
ftr-498	796	12	at	at	ADP
ftr-498	796	13	673	673	NUM
ftr-498	796	14	(	(	PUNCT
ftr-498	796	15	finding	find	VERB
ftr-498	796	16	a	a	DET
ftr-498	796	17	due	due	ADJ
ftr-498	796	18	process	process	NOUN
ftr-498	796	19	claim	claim	NOUN
ftr-498	796	20	19931	19931	NUM
ftr-498	796	21	florida	florida	PROPN
ftr-498	796	22	tax	tax	NOUN
ftr-498	796	23	review	review	NOUN
ftr-498	796	24	remanded	remand	VERB
ftr-498	796	25	the	the	DET
ftr-498	796	26	case	case	NOUN
ftr-498	796	27	to	to	ADP
ftr-498	796	28	the	the	DET
ftr-498	796	29	georgia	georgia	PROPN
ftr-498	796	30	supreme	supreme	PROPN
ftr-498	796	31	court	court	PROPN
ftr-498	796	32	for	for	ADP
ftr-498	796	33	reconsideration	reconsideration	NOUN
ftr-498	796	34	.	.	PUNCT
ftr-498	797	1	in	in	ADP
ftr-498	797	2	brinkerhoff	brinkerhoff	NOUN
ftr-498	797	3	-	-	PUNCT
ftr-498	797	4	faris	faris	VERB
ftr-498	797	5	,	,	PUNCT
ftr-498	797	6	the	the	DET
ftr-498	797	7	court	court	NOUN
ftr-498	797	8	did	do	AUX
ftr-498	797	9	say	say	VERB
ftr-498	797	10	that	that	SCONJ
ftr-498	797	11	"	"	PUNCT
ftr-498	797	12	[	[	PUNCT
ftr-498	797	13	h]ad	h]ad	NOUN
ftr-498	797	14	there	there	PRON
ftr-498	797	15	been	be	AUX
ftr-498	797	16	no	no	DET
ftr-498	797	17	previous	previous	ADJ
ftr-498	797	18	construction	construction	NOUN
ftr-498	797	19	of	of	ADP
ftr-498	797	20	the	the	DET
ftr-498	797	21	statute	statute	NOUN
ftr-498	797	22	[	[	X
ftr-498	797	23	governing	govern	VERB
ftr-498	797	24	the	the	DET
ftr-498	797	25	tax	tax	NOUN
ftr-498	797	26	commission	commission	NOUN
ftr-498	797	27	's	's	PART
ftr-498	797	28	powers	power	NOUN
ftr-498	797	29	]	]	PUNCT
ftr-498	797	30	by	by	ADP
ftr-498	797	31	the	the	DET
ftr-498	797	32	highest	high	ADJ
ftr-498	797	33	court	court	NOUN
ftr-498	797	34	,	,	PUNCT
ftr-498	797	35	the	the	DET
ftr-498	797	36	plaintiff	plaintiff	NOUN
ftr-498	797	37	would	would	AUX
ftr-498	797	38	,	,	PUNCT
ftr-498	797	39	of	of	ADP
ftr-498	797	40	course	course	NOUN
ftr-498	797	41	,	,	PUNCT
ftr-498	797	42	have	have	AUX
ftr-498	797	43	had	have	VERB
ftr-498	797	44	to	to	PART
ftr-498	797	45	assume	assume	VERB
ftr-498	797	46	the	the	DET
ftr-498	797	47	risk	risk	NOUN
ftr-498	797	48	that	that	SCONJ
ftr-498	797	49	the	the	DET
ftr-498	797	50	ultimate	ultimate	ADJ
ftr-498	797	51	interpretation	interpretation	NOUN
ftr-498	797	52	by	by	ADP
ftr-498	797	53	the	the	DET
ftr-498	797	54	highest	high	ADJ
ftr-498	797	55	court	court	NOUN
ftr-498	797	56	might	might	AUX
ftr-498	797	57	differ	differ	VERB
ftr-498	797	58	from	from	ADP
ftr-498	797	59	its	its	PRON
ftr-498	797	60	own	own	ADJ
ftr-498	797	61	.	.	PUNCT
ftr-498	797	62	"	"	PUNCT
ftr-498	798	1	28	28	NUM
ftr-498	799	1	but	but	CCONJ
ftr-498	799	2	the	the	DET
ftr-498	799	3	court	court	NOUN
ftr-498	799	4	was	be	AUX
ftr-498	799	5	there	there	ADV
ftr-498	799	6	referring	refer	VERB
ftr-498	799	7	to	to	ADP
ftr-498	799	8	a	a	DET
ftr-498	799	9	statute	statute	NOUN
ftr-498	799	10	setting	set	VERB
ftr-498	799	11	forth	forth	ADP
ftr-498	799	12	the	the	DET
ftr-498	799	13	tax	tax	NOUN
ftr-498	799	14	commission	commission	NOUN
ftr-498	799	15	's	's	PART
ftr-498	799	16	responsibilities	responsibility	NOUN
ftr-498	799	17	that	that	PRON
ftr-498	799	18	on	on	ADP
ftr-498	799	19	its	its	PRON
ftr-498	799	20	face	face	NOUN
ftr-498	799	21	did	do	AUX
ftr-498	799	22	not	not	PART
ftr-498	799	23	preclude	preclude	VERB
ftr-498	799	24	the	the	DET
ftr-498	799	25	commission	commission	NOUN
ftr-498	799	26	from	from	ADP
ftr-498	799	27	considering	consider	VERB
ftr-498	799	28	a	a	DET
ftr-498	799	29	constitutionally	constitutionally	ADV
ftr-498	799	30	based	base	VERB
ftr-498	799	31	refund	refund	NOUN
ftr-498	799	32	claim	claim	NOUN
ftr-498	799	33	.	.	PUNCT
ftr-498	800	1	had	have	AUX
ftr-498	800	2	the	the	DET
ftr-498	800	3	missouri	missouri	PROPN
ftr-498	800	4	supreme	supreme	PROPN
ftr-498	800	5	court	court	PROPN
ftr-498	800	6	not	not	PART
ftr-498	800	7	ruled	rule	VERB
ftr-498	800	8	as	as	SCONJ
ftr-498	800	9	it	it	PRON
ftr-498	800	10	did	do	VERB
ftr-498	800	11	several	several	ADJ
ftr-498	800	12	years	year	NOUN
ftr-498	800	13	before	before	ADV
ftr-498	800	14	,	,	PUNCT
ftr-498	800	15	administrative	administrative	ADJ
ftr-498	800	16	redress	redress	NOUN
ftr-498	800	17	would	would	AUX
ftr-498	800	18	have	have	AUX
ftr-498	800	19	appeared	appear	VERB
ftr-498	800	20	a	a	DET
ftr-498	800	21	sensible	sensible	ADJ
ftr-498	800	22	option	option	NOUN
ftr-498	800	23	to	to	ADP
ftr-498	800	24	taxpayers	taxpayer	NOUN
ftr-498	800	25	.	.	PUNCT
ftr-498	801	1	in	in	ADP
ftr-498	801	2	georgia	georgia	PROPN
ftr-498	801	3	,	,	PUNCT
ftr-498	801	4	there	there	PRON
ftr-498	801	5	appears	appear	VERB
ftr-498	801	6	to	to	PART
ftr-498	801	7	have	have	AUX
ftr-498	801	8	been	be	AUX
ftr-498	801	9	no	no	DET
ftr-498	801	10	reason	reason	NOUN
ftr-498	801	11	at	at	ADV
ftr-498	801	12	all	all	ADV
ftr-498	801	13	for	for	SCONJ
ftr-498	801	14	taxpayers	taxpayer	NOUN
ftr-498	801	15	to	to	PART
ftr-498	801	16	have	have	AUX
ftr-498	801	17	supposed	suppose	VERB
ftr-498	801	18	,	,	PUNCT
ftr-498	801	19	prior	prior	ADV
ftr-498	801	20	to	to	ADP
ftr-498	801	21	the	the	DET
ftr-498	801	22	georgia	georgia	PROPN
ftr-498	801	23	supreme	supreme	PROPN
ftr-498	801	24	court	court	PROPN
ftr-498	801	25	's	's	PART
ftr-498	801	26	decision	decision	NOUN
ftr-498	801	27	in	in	ADP
ftr-498	801	28	reich	reich	PROPN
ftr-498	801	29	,	,	PUNCT
ftr-498	801	30	that	that	SCONJ
ftr-498	801	31	a	a	DET
ftr-498	801	32	protest	protest	NOUN
ftr-498	801	33	was	be	AUX
ftr-498	801	34	essential	essential	ADJ
ftr-498	801	35	to	to	ADP
ftr-498	801	36	recovery	recovery	NOUN
ftr-498	801	37	.	.	PUNCT
ftr-498	802	1	whatever	whatever	PRON
ftr-498	802	2	the	the	DET
ftr-498	802	3	merits	merit	NOUN
ftr-498	802	4	of	of	ADP
ftr-498	802	5	a	a	DET
ftr-498	802	6	due	due	ADJ
ftr-498	802	7	process	process	NOUN
ftr-498	802	8	attack	attack	NOUN
ftr-498	802	9	on	on	ADP
ftr-498	802	10	the	the	DET
ftr-498	802	11	court	court	NOUN
ftr-498	802	12	's	's	PART
ftr-498	802	13	holding	holding	NOUN
ftr-498	802	14	in	in	ADP
ftr-498	802	15	reich	reich	PROPN
ftr-498	802	16	,	,	PUNCT
ftr-498	802	17	state	state	NOUN
ftr-498	802	18	officials	official	NOUN
ftr-498	802	19	who	who	PRON
ftr-498	802	20	wish	wish	VERB
ftr-498	802	21	to	to	PART
ftr-498	802	22	persuade	persuade	VERB
ftr-498	802	23	a	a	DET
ftr-498	802	24	court	court	NOUN
ftr-498	802	25	in	in	ADP
ftr-498	802	26	cases	case	NOUN
ftr-498	802	27	like	like	SCONJ
ftr-498	802	28	harper	harper	NOUN
ftr-498	802	29	to	to	PART
ftr-498	802	30	excuse	excuse	VERB
ftr-498	802	31	the	the	DET
ftr-498	802	32	state	state	NOUN
ftr-498	802	33	from	from	ADP
ftr-498	802	34	paying	pay	VERB
ftr-498	802	35	large	large	ADJ
ftr-498	802	36	refunds	refund	NOUN
ftr-498	802	37	or	or	CCONJ
ftr-498	802	38	from	from	ADP
ftr-498	802	39	imposing	impose	VERB
ftr-498	802	40	retroactive	retroactive	ADJ
ftr-498	802	41	taxes	taxis	NOUN
ftr-498	802	42	might	might	AUX
ftr-498	802	43	invoke	invoke	VERB
ftr-498	802	44	reich	reich	PROPN
ftr-498	802	45	as	as	ADP
ftr-498	802	46	a	a	DET
ftr-498	802	47	suggestive	suggestive	ADJ
ftr-498	802	48	precedent	precedent	NOUN
ftr-498	802	49	for	for	ADP
ftr-498	802	50	creating	create	VERB
ftr-498	802	51	hitherto	hitherto	NOUN
ftr-498	802	52	unknown	unknown	ADJ
ftr-498	802	53	procedural	procedural	ADJ
ftr-498	802	54	obstacles	obstacle	NOUN
ftr-498	802	55	to	to	ADP
ftr-498	802	56	recovery	recovery	NOUN
ftr-498	802	57	.	.	PUNCT
ftr-498	803	1	29	29	NUM
ftr-498	804	1	these	these	DET
ftr-498	804	2	issues	issue	NOUN
ftr-498	804	3	will	will	AUX
ftr-498	804	4	have	have	VERB
ftr-498	804	5	to	to	PART
ftr-498	804	6	be	be	AUX
ftr-498	804	7	litigated	litigate	VERB
ftr-498	804	8	timely	timely	ADV
ftr-498	804	9	when	when	SCONJ
ftr-498	804	10	filed	file	VERB
ftr-498	804	11	after	after	ADP
ftr-498	804	12	a	a	DET
ftr-498	804	13	court	court	NOUN
ftr-498	804	14	's	's	PART
ftr-498	804	15	surprising	surprising	ADJ
ftr-498	804	16	ruling	ruling	NOUN
ftr-498	804	17	effectively	effectively	ADV
ftr-498	804	18	denied	deny	VERB
ftr-498	804	19	the	the	DET
ftr-498	804	20	taxpayer	taxpayer	NOUN
ftr-498	804	21	any	any	DET
ftr-498	804	22	opportunity	opportunity	NOUN
ftr-498	804	23	to	to	PART
ftr-498	804	24	challenge	challenge	VERB
ftr-498	804	25	the	the	DET
ftr-498	804	26	constitutionality	constitutionality	NOUN
ftr-498	804	27	of	of	ADP
ftr-498	804	28	a	a	DET
ftr-498	804	29	tax	tax	NOUN
ftr-498	804	30	)	)	PUNCT
ftr-498	804	31	.	.	PUNCT
ftr-498	805	1	128	128	NUM
ftr-498	805	2	.	.	PUNCT
ftr-498	806	1	i	i	PRON
ftr-498	806	2	d.	d.	PROPN
ftr-498	806	3	at	at	ADP
ftr-498	806	4	682	682	NUM
ftr-498	806	5	n.9	n.9	NOUN
ftr-498	806	6	.	.	PUNCT
ftr-498	807	1	129	129	NUM
ftr-498	807	2	.	.	PUNCT
ftr-498	808	1	south	south	PROPN
ftr-498	808	2	carolina	carolina	PROPN
ftr-498	808	3	offers	offer	VERB
ftr-498	808	4	a	a	DET
ftr-498	808	5	somewhat	somewhat	ADV
ftr-498	808	6	different	different	ADJ
ftr-498	808	7	example	example	NOUN
ftr-498	808	8	of	of	ADP
ftr-498	808	9	unfairness	unfairness	NOUN
ftr-498	808	10	to	to	ADP
ftr-498	808	11	taxpayers	taxpayer	NOUN
ftr-498	808	12	so	so	ADV
ftr-498	808	13	far	far	ADV
ftr-498	808	14	as	as	SCONJ
ftr-498	808	15	refund	refund	NOUN
ftr-498	808	16	procedures	procedure	NOUN
ftr-498	808	17	are	be	AUX
ftr-498	808	18	concerned	concern	VERB
ftr-498	808	19	.	.	PUNCT
ftr-498	809	1	in	in	ADP
ftr-498	809	2	bass	bass	PROPN
ftr-498	809	3	v.	v.	PROPN
ftr-498	809	4	south	south	PROPN
ftr-498	809	5	carolina	carolina	PROPN
ftr-498	809	6	,	,	PUNCT
ftr-498	809	7	395	395	NUM
ftr-498	809	8	s.e.2d	s.e.2d	NOUN
ftr-498	809	9	171	171	NUM
ftr-498	809	10	(	(	PUNCT
ftr-498	809	11	s.c	s.c	PROPN
ftr-498	809	12	,	,	PUNCT
ftr-498	809	13	1990	1990	NUM
ftr-498	809	14	)	)	PUNCT
ftr-498	809	15	,	,	PUNCT
ftr-498	809	16	vacated	vacate	VERB
ftr-498	809	17	and	and	CCONJ
ftr-498	809	18	remanded	remand	VERB
ftr-498	809	19	,	,	PUNCT
ftr-498	809	20	111	111	NUM
ftr-498	809	21	s.	s.	PROPN
ftr-498	809	22	ct	ct	PROPN
ftr-498	809	23	.	.	PROPN
ftr-498	809	24	2881	2881	NUM
ftr-498	809	25	(	(	PUNCT
ftr-498	809	26	1991	1991	NUM
ftr-498	809	27	)	)	PUNCT
ftr-498	809	28	,	,	PUNCT
ftr-498	809	29	aff'd	aff'd	NOUN
ftr-498	809	30	,	,	PUNCT
ftr-498	809	31	414	414	NUM
ftr-498	809	32	s.e.2d	s.e.2d	NOUN
ftr-498	809	33	110	110	NUM
ftr-498	809	34	(	(	PUNCT
ftr-498	809	35	s.c	s.c	PROPN
ftr-498	809	36	.	.	PROPN
ftr-498	809	37	1992	1992	NUM
ftr-498	809	38	)	)	PUNCT
ftr-498	809	39	,	,	PUNCT
ftr-498	809	40	vacated	vacate	VERB
ftr-498	809	41	and	and	CCONJ
ftr-498	809	42	remanded	remand	VERB
ftr-498	809	43	,	,	PUNCT
ftr-498	809	44	113	113	NUM
ftr-498	809	45	s.	s.	PROPN
ftr-498	809	46	ct	ct	PROPN
ftr-498	809	47	.	.	PUNCT
ftr-498	809	48	3025	3025	NUM
ftr-498	809	49	(	(	PUNCT
ftr-498	809	50	1993	1993	NUM
ftr-498	809	51	)	)	PUNCT
ftr-498	809	52	,	,	PUNCT
ftr-498	809	53	the	the	DET
ftr-498	809	54	south	south	PROPN
ftr-498	809	55	carolina	carolina	PROPN
ftr-498	809	56	supreme	supreme	PROPN
ftr-498	809	57	court	court	PROPN
ftr-498	809	58	held	hold	VERB
ftr-498	809	59	that	that	SCONJ
ftr-498	809	60	taxpayers	taxpayer	NOUN
ftr-498	809	61	who	who	PRON
ftr-498	809	62	had	have	AUX
ftr-498	809	63	sued	sue	VERB
ftr-498	809	64	for	for	ADP
ftr-498	809	65	a	a	DET
ftr-498	809	66	refund	refund	NOUN
ftr-498	809	67	under	under	ADP
ftr-498	809	68	a	a	DET
ftr-498	809	69	refund	refund	NOUN
ftr-498	809	70	statute	statute	NOUN
ftr-498	809	71	with	with	ADP
ftr-498	809	72	a	a	DET
ftr-498	809	73	three	three	NUM
ftr-498	809	74	-	-	PUNCT
ftr-498	809	75	year	year	NOUN
ftr-498	809	76	statute	statute	NOUN
ftr-498	809	77	of	of	ADP
ftr-498	809	78	limitations	limitation	NOUN
ftr-498	809	79	were	be	AUX
ftr-498	809	80	not	not	PART
ftr-498	809	81	entitled	entitle	VERB
ftr-498	809	82	to	to	ADP
ftr-498	809	83	any	any	DET
ftr-498	809	84	relief	relief	NOUN
ftr-498	809	85	.	.	PUNCT
ftr-498	810	1	most	most	ADJ
ftr-498	810	2	of	of	ADP
ftr-498	810	3	the	the	DET
ftr-498	810	4	court	court	NOUN
ftr-498	810	5	's	's	PART
ftr-498	810	6	initial	initial	ADJ
ftr-498	810	7	holding	holding	NOUN
ftr-498	810	8	was	be	AUX
ftr-498	810	9	devoted	devote	VERB
ftr-498	810	10	to	to	ADP
ftr-498	810	11	an	an	DET
ftr-498	810	12	argument	argument	NOUN
ftr-498	810	13	that	that	SCONJ
ftr-498	810	14	davis	davis	PROPN
ftr-498	810	15	did	do	AUX
ftr-498	810	16	not	not	PART
ftr-498	810	17	apply	apply	VERB
ftr-498	810	18	retroactively	retroactively	ADV
ftr-498	810	19	.	.	PUNCT
ftr-498	811	1	but	but	CCONJ
ftr-498	811	2	the	the	DET
ftr-498	811	3	court	court	NOUN
ftr-498	811	4	added	add	VERB
ftr-498	811	5	that	that	SCONJ
ftr-498	811	6	,	,	PUNCT
ftr-498	811	7	were	be	AUX
ftr-498	811	8	it	it	PRON
ftr-498	811	9	to	to	PART
ftr-498	811	10	examine	examine	VERB
ftr-498	811	11	issues	issue	NOUN
ftr-498	811	12	of	of	ADP
ftr-498	811	13	state	state	NOUN
ftr-498	811	14	law	law	NOUN
ftr-498	811	15	,	,	PUNCT
ftr-498	811	16	it	it	PRON
ftr-498	811	17	would	would	AUX
ftr-498	811	18	hold	hold	VERB
ftr-498	811	19	that	that	SCONJ
ftr-498	811	20	the	the	DET
ftr-498	811	21	suit	suit	NOUN
ftr-498	811	22	was	be	AUX
ftr-498	811	23	barred	bar	VERB
ftr-498	811	24	because	because	SCONJ
ftr-498	811	25	the	the	DET
ftr-498	811	26	only	only	ADJ
ftr-498	811	27	avenue	avenue	NOUN
ftr-498	811	28	to	to	ADP
ftr-498	811	29	recovery	recovery	NOUN
ftr-498	811	30	was	be	AUX
ftr-498	811	31	under	under	ADP
ftr-498	811	32	a	a	DET
ftr-498	811	33	different	different	ADJ
ftr-498	811	34	refund	refund	NOUN
ftr-498	811	35	statute	statute	NOUN
ftr-498	811	36	that	that	PRON
ftr-498	811	37	carried	carry	VERB
ftr-498	811	38	a	a	DET
ftr-498	811	39	protest	protest	NOUN
ftr-498	811	40	requirement	requirement	NOUN
ftr-498	811	41	.	.	PUNCT
ftr-498	812	1	after	after	SCONJ
ftr-498	812	2	the	the	DET
ftr-498	812	3	supreme	supreme	PROPN
ftr-498	812	4	court	court	PROPN
ftr-498	812	5	vacated	vacate	VERB
ftr-498	812	6	and	and	CCONJ
ftr-498	812	7	remanded	remand	VERB
ftr-498	812	8	following	follow	VERB
ftr-498	812	9	its	its	PRON
ftr-498	812	10	decision	decision	NOUN
ftr-498	812	11	in	in	ADP
ftr-498	812	12	beam	beam	NOUN
ftr-498	812	13	,	,	PUNCT
ftr-498	812	14	the	the	DET
ftr-498	812	15	south	south	PROPN
ftr-498	812	16	carolina	carolina	PROPN
ftr-498	812	17	supreme	supreme	PROPN
ftr-498	812	18	court	court	PROPN
ftr-498	812	19	reaffirmed	reaffirm	VERB
ftr-498	812	20	its	its	PRON
ftr-498	812	21	prior	prior	ADJ
ftr-498	812	22	holding	holding	NOUN
ftr-498	812	23	on	on	ADP
ftr-498	812	24	the	the	DET
ftr-498	812	25	basis	basis	NOUN
ftr-498	812	26	of	of	ADP
ftr-498	812	27	the	the	DET
ftr-498	812	28	procedural	procedural	ADJ
ftr-498	812	29	bar	bar	NOUN
ftr-498	812	30	it	it	PRON
ftr-498	812	31	had	have	AUX
ftr-498	812	32	mentioned	mention	VERB
ftr-498	812	33	earlier	early	ADV
ftr-498	812	34	.	.	PUNCT
ftr-498	813	1	its	its	PRON
ftr-498	813	2	former	former	ADJ
ftr-498	813	3	decisions	decision	NOUN
ftr-498	813	4	,	,	PUNCT
ftr-498	813	5	the	the	DET
ftr-498	813	6	court	court	NOUN
ftr-498	813	7	said	say	VERB
ftr-498	813	8	,	,	PUNCT
ftr-498	813	9	could	could	AUX
ftr-498	813	10	not	not	PART
ftr-498	813	11	have	have	AUX
ftr-498	813	12	misled	mislead	VERB
ftr-498	813	13	the	the	DET
ftr-498	813	14	retirees	retiree	NOUN
ftr-498	813	15	as	as	ADP
ftr-498	813	16	to	to	ADP
ftr-498	813	17	the	the	DET
ftr-498	813	18	correct	correct	ADJ
ftr-498	813	19	route	route	NOUN
ftr-498	813	20	to	to	ADP
ftr-498	813	21	relief	relief	NOUN
ftr-498	813	22	.	.	PUNCT
ftr-498	814	1	the	the	DET
ftr-498	814	2	court	court	NOUN
ftr-498	814	3	then	then	ADV
ftr-498	814	4	noted	note	VERB
ftr-498	814	5	,	,	PUNCT
ftr-498	814	6	however	however	ADV
ftr-498	814	7	,	,	PUNCT
ftr-498	814	8	that	that	SCONJ
ftr-498	814	9	"	"	PUNCT
ftr-498	814	10	the	the	DET
ftr-498	814	11	tax	tax	NOUN
ftr-498	814	12	commission	commission	NOUN
ftr-498	814	13	has	have	AUX
ftr-498	814	14	issued	issue	VERB
ftr-498	814	15	administrative	administrative	ADJ
ftr-498	814	16	interpretations	interpretation	NOUN
ftr-498	814	17	stating	state	VERB
ftr-498	814	18	that	that	SCONJ
ftr-498	814	19	[	[	X
ftr-498	814	20	the	the	DET
ftr-498	814	21	refund	refund	NOUN
ftr-498	814	22	statute	statute	NOUN
ftr-498	814	23	under	under	ADP
ftr-498	814	24	which	which	PRON
ftr-498	814	25	the	the	DET
ftr-498	814	26	retirees	retiree	NOUN
ftr-498	814	27	had	have	AUX
ftr-498	814	28	sued	sue	VERB
ftr-498	814	29	]	]	PUNCT
ftr-498	814	30	applies	apply	VERB
ftr-498	814	31	to	to	AUX
ftr-498	814	32	income	income	VERB
ftr-498	814	33	tax	tax	NOUN
ftr-498	814	34	refunds	refund	NOUN
ftr-498	814	35	.	.	PUNCT
ftr-498	814	36	"	"	PUNCT
ftr-498	815	1	414	414	NUM
ftr-498	815	2	s.e.2d	s.e.2d	NOUN
ftr-498	815	3	at	at	ADP
ftr-498	815	4	113	113	NUM
ftr-498	815	5	.	.	PUNCT
ftr-498	816	1	not	not	PART
ftr-498	816	2	only	only	ADV
ftr-498	816	3	that	that	PRON
ftr-498	816	4	:	:	PUNCT
ftr-498	816	5	"	"	PUNCT
ftr-498	816	6	after	after	SCONJ
ftr-498	816	7	the	the	DET
ftr-498	816	8	davis	davis	PROPN
ftr-498	816	9	decision	decision	NOUN
ftr-498	816	10	was	be	AUX
ftr-498	816	11	announced	announce	VERB
ftr-498	816	12	,	,	PUNCT
ftr-498	816	13	the	the	DET
ftr-498	816	14	tax	tax	NOUN
ftr-498	816	15	commission	commission	NOUN
ftr-498	816	16	issued	issue	VERB
ftr-498	816	17	several	several	ADJ
ftr-498	816	18	press	press	NOUN
ftr-498	816	19	releases	release	NOUN
ftr-498	816	20	in	in	ADP
ftr-498	816	21	which	which	PRON
ftr-498	816	22	it	it	PRON
ftr-498	816	23	advised	advise	VERB
ftr-498	816	24	the	the	DET
ftr-498	816	25	retirees	retiree	NOUN
ftr-498	816	26	that	that	SCONJ
ftr-498	816	27	they	they	PRON
ftr-498	816	28	could	could	AUX
ftr-498	816	29	'	'	PUNCT
ftr-498	816	30	protect	protect	VERB
ftr-498	816	31	themselves	themselves	PRON
ftr-498	816	32	against	against	ADP
ftr-498	816	33	the	the	DET
ftr-498	816	34	expiration	expiration	NOUN
ftr-498	816	35	of	of	ADP
ftr-498	816	36	the	the	DET
ftr-498	816	37	three	three	NUM
ftr-498	816	38	-	-	PUNCT
ftr-498	816	39	year	year	NOUN
ftr-498	816	40	statute	statute	NOUN
ftr-498	816	41	of	of	ADP
ftr-498	816	42	limitation	limitation	NOUN
ftr-498	816	43	'	'	PUNCT
ftr-498	816	44	by	by	ADP
ftr-498	816	45	writing	write	VERB
ftr-498	816	46	a	a	DET
ftr-498	816	47	letter	letter	NOUN
ftr-498	816	48	to	to	ADP
ftr-498	816	49	the	the	DET
ftr-498	816	50	tax	tax	NOUN
ftr-498	816	51	commission	commission	NOUN
ftr-498	816	52	or	or	CCONJ
ftr-498	816	53	by	by	ADP
ftr-498	816	54	filing	file	VERB
ftr-498	816	55	an	an	DET
ftr-498	816	56	amended	amend	VERB
ftr-498	816	57	return	return	NOUN
ftr-498	816	58	for	for	ADP
ftr-498	816	59	the	the	DET
ftr-498	816	60	1985	1985	NUM
ftr-498	816	61	tax	tax	NOUN
ftr-498	816	62	year	year	NOUN
ftr-498	816	63	.	.	PUNCT
ftr-498	816	64	"	"	PUNCT
ftr-498	817	1	i	i	PRON
ftr-498	817	2	d.	d.	PROPN
ftr-498	817	3	nevertheless	nevertheless	ADV
ftr-498	817	4	,	,	PUNCT
ftr-498	817	5	the	the	DET
ftr-498	817	6	court	court	NOUN
ftr-498	817	7	refused	refuse	VERB
ftr-498	817	8	to	to	PART
ftr-498	817	9	estop	estop	VERB
ftr-498	817	10	the	the	DET
ftr-498	817	11	state	state	NOUN
ftr-498	817	12	from	from	ADP
ftr-498	817	13	arguing	argue	VERB
ftr-498	817	14	that	that	SCONJ
ftr-498	817	15	the	the	DET
ftr-498	817	16	retirees	retiree	NOUN
ftr-498	817	17	'	'	PART
ftr-498	817	18	claims	claim	NOUN
ftr-498	817	19	were	be	AUX
ftr-498	817	20	barred	bar	VERB
ftr-498	817	21	:	:	PUNCT
ftr-498	817	22	"	"	PUNCT
ftr-498	817	23	while	while	SCONJ
ftr-498	817	24	we	we	PRON
ftr-498	817	25	agree	agree	VERB
ftr-498	817	26	with	with	ADP
ftr-498	817	27	the	the	DET
ftr-498	817	28	retirees	retiree	NOUN
ftr-498	817	29	that	that	SCONJ
ftr-498	817	30	it	it	PRON
ftr-498	817	31	is	be	AUX
ftr-498	817	32	very	very	ADV
ftr-498	817	33	unfortunate	unfortunate	ADJ
ftr-498	817	34	the	the	DET
ftr-498	817	35	tax	tax	NOUN
ftr-498	817	36	commission	commission	NOUN
ftr-498	817	37	has	have	AUX
ftr-498	817	38	instilled	instill	VERB
ftr-498	817	39	false	false	ADJ
ftr-498	817	40	hopes	hope	NOUN
ftr-498	817	41	.	.	PUNCT
ftr-498	817	42	.	.	PUNCT
ftr-498	818	1	.	.	PUNCT
ftr-498	819	1	,	,	PUNCT
ftr-498	819	2	we	we	PRON
ftr-498	819	3	are	be	AUX
ftr-498	819	4	not	not	PART
ftr-498	819	5	bound	bind	VERB
ftr-498	819	6	by	by	ADP
ftr-498	819	7	[	[	X
ftr-498	819	8	its	its	PRON
ftr-498	819	9	]	]	X
ftr-498	819	10	misinterpretation	misinterpretation	NOUN
ftr-498	819	11	....	....	PUNCT
ftr-498	819	12	"	"	PUNCT
ftr-498	820	1	i	i	PRON
ftr-498	820	2	d.	d.	PROPN
ftr-498	820	3	the	the	DET
ftr-498	820	4	court	court	NOUN
ftr-498	820	5	refrained	refrain	VERB
ftr-498	820	6	from	from	ADP
ftr-498	820	7	saying	say	VERB
ftr-498	820	8	why	why	SCONJ
ftr-498	820	9	equitable	equitable	ADJ
ftr-498	820	10	considerations	consideration	NOUN
ftr-498	820	11	did	do	AUX
ftr-498	820	12	not	not	PART
ftr-498	820	13	impel	impel	VERB
ftr-498	820	14	it	it	PRON
ftr-498	820	15	to	to	PART
ftr-498	820	16	apply	apply	VERB
ftr-498	820	17	its	its	PRON
ftr-498	820	18	decision	decision	NOUN
ftr-498	820	19	prospectively	prospectively	ADV
ftr-498	820	20	.	.	PUNCT
ftr-498	821	1	it	it	PRON
ftr-498	821	2	is	be	AUX
ftr-498	821	3	also	also	ADV
ftr-498	821	4	not	not	PART
ftr-498	821	5	clear	clear	ADJ
ftr-498	821	6	from	from	ADP
ftr-498	821	7	the	the	DET
ftr-498	821	8	court	court	NOUN
ftr-498	821	9	's	's	PART
ftr-498	821	10	opinion	opinion	NOUN
ftr-498	821	11	whether	whether	SCONJ
ftr-498	821	12	the	the	DET
ftr-498	821	13	tax	tax	NOUN
ftr-498	821	14	commission	commission	NOUN
ftr-498	821	15	regularly	regularly	ADV
ftr-498	821	16	granted	grant	VERB
ftr-498	821	17	income	income	NOUN
ftr-498	821	18	tax	tax	NOUN
ftr-498	821	19	refunds	refund	NOUN
ftr-498	821	20	under	under	ADP
ftr-498	821	21	the	the	DET
ftr-498	821	22	statute	statute	NOUN
ftr-498	821	23	that	that	PRON
ftr-498	821	24	formed	form	VERB
ftr-498	821	25	the	the	DET
ftr-498	821	26	basis	basis	NOUN
ftr-498	821	27	for	for	ADP
ftr-498	821	28	[	[	X
ftr-498	821	29	vol	vol	NOUN
ftr-498	821	30	1:8	1:8	NUM
ftr-498	821	31	harper	harper	NOUN
ftr-498	821	32	and	and	CCONJ
ftr-498	821	33	its	its	PRON
ftr-498	821	34	aftermath	aftermath	NOUN
ftr-498	821	35	state	state	NOUN
ftr-498	821	36	by	by	ADP
ftr-498	821	37	state	state	NOUN
ftr-498	821	38	,	,	PUNCT
ftr-498	821	39	with	with	ADP
ftr-498	821	40	little	little	ADJ
ftr-498	821	41	chance	chance	NOUN
ftr-498	821	42	of	of	ADP
ftr-498	821	43	review	review	NOUN
ftr-498	821	44	by	by	ADP
ftr-498	821	45	the	the	DET
ftr-498	821	46	supreme	supreme	PROPN
ftr-498	821	47	court	court	PROPN
ftr-498	821	48	.	.	PUNCT
ftr-498	822	1	the	the	DET
ftr-498	822	2	question	question	NOUN
ftr-498	822	3	of	of	ADP
ftr-498	822	4	whether	whether	SCONJ
ftr-498	822	5	notice	notice	NOUN
ftr-498	822	6	of	of	ADP
ftr-498	822	7	the	the	DET
ftr-498	822	8	proper	proper	ADJ
ftr-498	822	9	remedial	remedial	ADJ
ftr-498	822	10	course	course	NOUN
ftr-498	822	11	in	in	ADP
ftr-498	822	12	a	a	DET
ftr-498	822	13	given	give	VERB
ftr-498	822	14	state	state	NOUN
ftr-498	822	15	was	be	AUX
ftr-498	822	16	constitutionally	constitutionally	ADV
ftr-498	822	17	sufficient	sufficient	ADJ
ftr-498	822	18	is	be	AUX
ftr-498	822	19	too	too	ADV
ftr-498	822	20	specific	specific	ADJ
ftr-498	822	21	,	,	PUNCT
ftr-498	822	22	and	and	CCONJ
ftr-498	822	23	the	the	DET
ftr-498	822	24	standard	standard	NOUN
ftr-498	822	25	by	by	ADP
ftr-498	822	26	which	which	PRON
ftr-498	822	27	it	it	PRON
ftr-498	822	28	must	must	AUX
ftr-498	822	29	be	be	AUX
ftr-498	822	30	answered	answer	VERB
ftr-498	822	31	too	too	ADV
ftr-498	822	32	hazy	hazy	ADJ
ftr-498	822	33	,	,	PUNCT
ftr-498	822	34	to	to	PART
ftr-498	822	35	tempt	tempt	VERB
ftr-498	822	36	the	the	DET
ftr-498	822	37	court	court	NOUN
ftr-498	822	38	to	to	PART
ftr-498	822	39	reconsider	reconsider	VERB
ftr-498	822	40	state	state	NOUN
ftr-498	822	41	courts	court	NOUN
ftr-498	822	42	'	'	PART
ftr-498	822	43	determinations	determination	NOUN
ftr-498	822	44	,	,	PUNCT
ftr-498	822	45	except	except	SCONJ
ftr-498	822	46	perhaps	perhaps	ADV
ftr-498	822	47	when	when	SCONJ
ftr-498	822	48	they	they	PRON
ftr-498	822	49	appear	appear	VERB
ftr-498	822	50	truly	truly	ADV
ftr-498	822	51	egregious	egregious	ADJ
ftr-498	822	52	.	.	PUNCT
ftr-498	823	1	taxpayers	taxpayer	NOUN
ftr-498	823	2	may	may	AUX
ftr-498	823	3	find	find	VERB
ftr-498	823	4	the	the	DET
ftr-498	823	5	going	go	VERB
ftr-498	823	6	hard	hard	ADV
ftr-498	823	7	.	.	PUNCT
ftr-498	824	1	130	130	NUM
ftr-498	824	2	the	the	DET
ftr-498	824	3	federal	federal	ADJ
ftr-498	824	4	retirees	retiree	NOUN
ftr-498	824	5	'	'	PART
ftr-498	824	6	suit	suit	NOUN
ftr-498	824	7	or	or	CCONJ
ftr-498	824	8	,	,	PUNCT
ftr-498	824	9	if	if	SCONJ
ftr-498	824	10	it	it	PRON
ftr-498	824	11	did	do	VERB
ftr-498	824	12	,	,	PUNCT
ftr-498	824	13	whether	whether	SCONJ
ftr-498	824	14	the	the	DET
ftr-498	824	15	retirees	retiree	NOUN
ftr-498	824	16	have	have	AUX
ftr-498	824	17	challenged	challenge	VERB
ftr-498	824	18	,	,	PUNCT
ftr-498	824	19	or	or	CCONJ
ftr-498	824	20	may	may	AUX
ftr-498	824	21	still	still	ADV
ftr-498	824	22	challenge	challenge	VERB
ftr-498	824	23	,	,	PUNCT
ftr-498	824	24	the	the	DET
ftr-498	824	25	denial	denial	NOUN
ftr-498	824	26	of	of	ADP
ftr-498	824	27	their	their	PRON
ftr-498	824	28	refunds	refund	NOUN
ftr-498	824	29	under	under	ADP
ftr-498	824	30	the	the	DET
ftr-498	824	31	equal	equal	ADJ
ftr-498	824	32	protection	protection	NOUN
ftr-498	824	33	clause	clause	NOUN
ftr-498	824	34	.	.	PUNCT
ftr-498	825	1	one	one	NUM
ftr-498	825	2	commentator	commentator	NOUN
ftr-498	825	3	,	,	PUNCT
ftr-498	825	4	after	after	ADP
ftr-498	825	5	recounting	recount	VERB
ftr-498	825	6	taxpayers	taxpayer	NOUN
ftr-498	825	7	'	'	PART
ftr-498	825	8	difficulties	difficulty	NOUN
ftr-498	825	9	in	in	ADP
ftr-498	825	10	obtaining	obtain	VERB
ftr-498	825	11	redress	redress	NOUN
ftr-498	825	12	for	for	ADP
ftr-498	825	13	illegal	illegal	ADJ
ftr-498	825	14	taxes	taxis	NOUN
ftr-498	825	15	in	in	ADP
ftr-498	825	16	south	south	PROPN
ftr-498	825	17	carolina	carolina	PROPN
ftr-498	825	18	since	since	SCONJ
ftr-498	825	19	the	the	DET
ftr-498	825	20	nineteenth	nineteenth	ADJ
ftr-498	825	21	century	century	NOUN
ftr-498	825	22	,	,	PUNCT
ftr-498	825	23	noted	note	VERB
ftr-498	825	24	that	that	SCONJ
ftr-498	825	25	the	the	DET
ftr-498	825	26	refund	refund	NOUN
ftr-498	825	27	statute	statute	NOUN
ftr-498	825	28	under	under	ADP
ftr-498	825	29	which	which	PRON
ftr-498	825	30	the	the	DET
ftr-498	825	31	federal	federal	ADJ
ftr-498	825	32	retirees	retiree	NOUN
ftr-498	825	33	had	have	AUX
ftr-498	825	34	sued	sue	VERB
ftr-498	825	35	was	be	AUX
ftr-498	825	36	intended	intend	VERB
ftr-498	825	37	,	,	PUNCT
ftr-498	825	38	in	in	ADP
ftr-498	825	39	the	the	DET
ftr-498	825	40	words	word	NOUN
ftr-498	825	41	of	of	ADP
ftr-498	825	42	the	the	DET
ftr-498	825	43	tax	tax	NOUN
ftr-498	825	44	study	study	NOUN
ftr-498	825	45	commission	commission	NOUN
ftr-498	825	46	that	that	PRON
ftr-498	825	47	drafted	draft	VERB
ftr-498	825	48	it	it	PRON
ftr-498	825	49	,	,	PUNCT
ftr-498	825	50	to	to	PART
ftr-498	825	51	establish	establish	VERB
ftr-498	825	52	an	an	DET
ftr-498	825	53	equitable	equitable	ADJ
ftr-498	825	54	system	system	NOUN
ftr-498	825	55	for	for	ADP
ftr-498	825	56	claiming	claim	VERB
ftr-498	825	57	refunds	refund	NOUN
ftr-498	825	58	"	"	PUNCT
ftr-498	825	59	without	without	ADP
ftr-498	825	60	vast	vast	ADJ
ftr-498	825	61	technicality	technicality	NOUN
ftr-498	825	62	.	.	PUNCT
ftr-498	825	63	"	"	PUNCT
ftr-498	826	1	william	william	PROPN
ftr-498	826	2	j.	j.	PROPN
ftr-498	826	3	quirk	quirk	PROPN
ftr-498	826	4	,	,	PUNCT
ftr-498	826	5	taxpayer	taxpayer	NOUN
ftr-498	826	6	remedies	remedy	NOUN
ftr-498	826	7	in	in	ADP
ftr-498	826	8	south	south	PROPN
ftr-498	826	9	carolina	carolina	PROPN
ftr-498	826	10	,	,	PUNCT
ftr-498	826	11	37	37	NUM
ftr-498	826	12	s.c	s.c	PROPN
ftr-498	826	13	.	.	PROPN
ftr-498	826	14	l.	l.	PROPN
ftr-498	826	15	rev	rev	PROPN
ftr-498	826	16	.	.	PROPN
ftr-498	826	17	489	489	NUM
ftr-498	826	18	.	.	PUNCT
ftr-498	827	1	509	509	NUM
ftr-498	827	2	(	(	PUNCT
ftr-498	827	3	1986	1986	NUM
ftr-498	827	4	)	)	PUNCT
ftr-498	827	5	(	(	PUNCT
ftr-498	827	6	quoting	quote	VERB
ftr-498	827	7	the	the	DET
ftr-498	827	8	first	first	ADJ
ftr-498	827	9	annual	annual	ADJ
ftr-498	827	10	report	report	NOUN
ftr-498	827	11	of	of	ADP
ftr-498	827	12	the	the	DET
ftr-498	827	13	tax	tax	NOUN
ftr-498	827	14	study	study	NOUN
ftr-498	827	15	commission	commission	PROPN
ftr-498	827	16	)	)	PUNCT
ftr-498	827	17	.	.	PUNCT
ftr-498	828	1	designed	design	VERB
ftr-498	828	2	to	to	PART
ftr-498	828	3	replace	replace	VERB
ftr-498	828	4	a	a	DET
ftr-498	828	5	tax	tax	NOUN
ftr-498	828	6	system	system	NOUN
ftr-498	828	7	"	"	PUNCT
ftr-498	828	8	so	so	ADV
ftr-498	828	9	fraught	fraught	ADJ
ftr-498	828	10	with	with	ADP
ftr-498	828	11	technicality	technicality	NOUN
ftr-498	828	12	and	and	CCONJ
ftr-498	828	13	expense	expense	NOUN
ftr-498	828	14	as	as	SCONJ
ftr-498	828	15	to	to	PART
ftr-498	828	16	be	be	AUX
ftr-498	828	17	practically	practically	ADV
ftr-498	828	18	unavailable	unavailable	ADJ
ftr-498	828	19	for	for	ADP
ftr-498	828	20	the	the	DET
ftr-498	828	21	vast	vast	ADJ
ftr-498	828	22	majority	majority	NOUN
ftr-498	828	23	of	of	ADP
ftr-498	828	24	taxpayers	taxpayer	NOUN
ftr-498	828	25	,	,	PUNCT
ftr-498	828	26	"	"	PUNCT
ftr-498	828	27	i	i	PRON
ftr-498	828	28	d.	d.	PROPN
ftr-498	828	29	at	at	ADP
ftr-498	828	30	510	510	NUM
ftr-498	828	31	(	(	PUNCT
ftr-498	828	32	quoting	quote	VERB
ftr-498	828	33	report	report	NOUN
ftr-498	828	34	)	)	PUNCT
ftr-498	828	35	,	,	PUNCT
ftr-498	828	36	the	the	DET
ftr-498	828	37	statute	statute	NOUN
ftr-498	828	38	,	,	PUNCT
ftr-498	828	39	as	as	SCONJ
ftr-498	828	40	construed	construe	VERB
ftr-498	828	41	by	by	ADP
ftr-498	828	42	the	the	DET
ftr-498	828	43	south	south	PROPN
ftr-498	828	44	carolina	carolina	PROPN
ftr-498	828	45	supreme	supreme	PROPN
ftr-498	828	46	court	court	PROPN
ftr-498	828	47	,	,	PUNCT
ftr-498	828	48	appears	appear	VERB
ftr-498	828	49	to	to	PART
ftr-498	828	50	have	have	AUX
ftr-498	828	51	been	be	AUX
ftr-498	828	52	a	a	DET
ftr-498	828	53	conspicuous	conspicuous	ADJ
ftr-498	828	54	failure	failure	NOUN
ftr-498	828	55	.	.	PUNCT
ftr-498	829	1	130	130	NUM
ftr-498	829	2	.	.	PUNCT
ftr-498	830	1	a	a	DET
ftr-498	830	2	recent	recent	ADJ
ftr-498	830	3	case	case	NOUN
ftr-498	830	4	from	from	ADP
ftr-498	830	5	vermont	vermont	PROPN
ftr-498	830	6	yields	yield	VERB
ftr-498	830	7	a	a	DET
ftr-498	830	8	cautionary	cautionary	ADJ
ftr-498	830	9	tale	tale	NOUN
ftr-498	830	10	.	.	PUNCT
ftr-498	831	1	in	in	ADP
ftr-498	831	2	american	american	ADJ
ftr-498	831	3	trucking	trucking	NOUN
ftr-498	831	4	ass'ns	ass'ns	PROPN
ftr-498	831	5	v.	v.	ADP
ftr-498	831	6	conway	conway	PROPN
ftr-498	831	7	,	,	PUNCT
ftr-498	831	8	508	508	NUM
ftr-498	831	9	a.2d	a.2d	SYM
ftr-498	831	10	408	408	NUM
ftr-498	831	11	(	(	PUNCT
ftr-498	831	12	vt	vt	PROPN
ftr-498	831	13	.	.	PROPN
ftr-498	831	14	1986	1986	NUM
ftr-498	831	15	)	)	PUNCT
ftr-498	831	16	,	,	PUNCT
ftr-498	831	17	cert	cert	PROPN
ftr-498	831	18	.	.	PUNCT
ftr-498	831	19	denied	deny	VERB
ftr-498	831	20	,	,	PUNCT
ftr-498	831	21	483	483	NUM
ftr-498	831	22	u.s	u.s	PROPN
ftr-498	831	23	.	.	PROPN
ftr-498	831	24	1019	1019	NUM
ftr-498	831	25	(	(	PUNCT
ftr-498	831	26	1987	1987	NUM
ftr-498	831	27	)	)	PUNCT
ftr-498	831	28	.	.	PUNCT
ftr-498	832	1	the	the	DET
ftr-498	832	2	vermont	vermont	PROPN
ftr-498	832	3	supreme	supreme	PROPN
ftr-498	832	4	court	court	PROPN
ftr-498	832	5	held	hold	VERB
ftr-498	832	6	that	that	SCONJ
ftr-498	832	7	taxpayers	taxpayer	NOUN
ftr-498	832	8	could	could	AUX
ftr-498	832	9	not	not	PART
ftr-498	832	10	recover	recover	VERB
ftr-498	832	11	fees	fee	NOUN
ftr-498	832	12	paid	pay	VERB
ftr-498	832	13	under	under	ADP
ftr-498	832	14	a	a	DET
ftr-498	832	15	statute	statute	NOUN
ftr-498	832	16	it	it	PRON
ftr-498	832	17	found	find	VERB
ftr-498	832	18	to	to	PART
ftr-498	832	19	violate	violate	VERB
ftr-498	832	20	the	the	DET
ftr-498	832	21	commerce	commerce	NOUN
ftr-498	832	22	clause	clause	NOUN
ftr-498	832	23	because	because	SCONJ
ftr-498	832	24	"	"	PUNCT
ftr-498	832	25	the	the	DET
ftr-498	832	26	state	state	NOUN
ftr-498	832	27	can	can	AUX
ftr-498	832	28	not	not	PART
ftr-498	832	29	be	be	AUX
ftr-498	832	30	sued	sue	VERB
ftr-498	832	31	without	without	ADP
ftr-498	832	32	its	its	PRON
ftr-498	832	33	consent	consent	NOUN
ftr-498	832	34	for	for	ADP
ftr-498	832	35	injuries	injury	NOUN
ftr-498	832	36	resulting	result	VERB
ftr-498	832	37	from	from	ADP
ftr-498	832	38	the	the	DET
ftr-498	832	39	exercise	exercise	NOUN
ftr-498	832	40	of	of	ADP
ftr-498	832	41	functions	function	NOUN
ftr-498	832	42	essentially	essentially	ADV
ftr-498	832	43	governmental	governmental	ADJ
ftr-498	832	44	in	in	ADP
ftr-498	832	45	character	character	NOUN
ftr-498	832	46	.	.	PUNCT
ftr-498	832	47	"	"	PUNCT
ftr-498	833	1	and	and	CCONJ
ftr-498	833	2	imposing	impose	VERB
ftr-498	833	3	taxes	taxis	NOUN
ftr-498	833	4	"	"	PUNCT
ftr-498	833	5	could	could	AUX
ftr-498	833	6	be	be	AUX
ftr-498	833	7	performed	perform	VERB
ftr-498	833	8	only	only	ADV
ftr-498	833	9	by	by	ADP
ftr-498	833	10	a	a	DET
ftr-498	833	11	governmental	governmental	ADJ
ftr-498	833	12	entity	entity	NOUN
ftr-498	833	13	.	.	PUNCT
ftr-498	833	14	"	"	PUNCT
ftr-498	834	1	i	i	PRON
ftr-498	834	2	d.	d.	PROPN
ftr-498	834	3	at	at	ADP
ftr-498	834	4	413	413	NUM
ftr-498	834	5	.	.	PUNCT
ftr-498	835	1	this	this	DET
ftr-498	835	2	result	result	NOUN
ftr-498	835	3	was	be	AUX
ftr-498	835	4	manifestly	manifestly	ADV
ftr-498	835	5	unjust	unjust	ADJ
ftr-498	835	6	and	and	CCONJ
ftr-498	835	7	,	,	PUNCT
ftr-498	835	8	it	it	PRON
ftr-498	835	9	appears	appear	VERB
ftr-498	835	10	,	,	PUNCT
ftr-498	835	11	unconstitutional	unconstitutional	ADJ
ftr-498	835	12	,	,	PUNCT
ftr-498	835	13	because	because	SCONJ
ftr-498	835	14	state	state	NOUN
ftr-498	835	15	law	law	NOUN
ftr-498	835	16	also	also	ADV
ftr-498	835	17	provided	provide	VERB
ftr-498	835	18	no	no	DET
ftr-498	835	19	vehicle	vehicle	NOUN
ftr-498	835	20	for	for	ADP
ftr-498	835	21	challenging	challenge	VERB
ftr-498	835	22	the	the	DET
ftr-498	835	23	tax	tax	NOUN
ftr-498	835	24	prior	prior	ADV
ftr-498	835	25	to	to	ADP
ftr-498	835	26	payment	payment	NOUN
ftr-498	835	27	.	.	PUNCT
ftr-498	836	1	see	see	VERB
ftr-498	836	2	louis	louis	PROPN
ftr-498	836	3	e.	e.	PROPN
ftr-498	836	4	wolcher	wolcher	PROPN
ftr-498	836	5	,	,	PUNCT
ftr-498	836	6	sovereign	sovereign	ADJ
ftr-498	836	7	immunity	immunity	NOUN
ftr-498	836	8	and	and	CCONJ
ftr-498	836	9	the	the	DET
ftr-498	836	10	supremacy	supremacy	NOUN
ftr-498	836	11	clause	clause	NOUN
ftr-498	836	12	:	:	PUNCT
ftr-498	836	13	damages	damage	NOUN
ftr-498	836	14	against	against	ADP
ftr-498	836	15	states	state	NOUN
ftr-498	836	16	in	in	ADP
ftr-498	836	17	their	their	PRON
ftr-498	836	18	own	own	ADJ
ftr-498	836	19	courts	court	NOUN
ftr-498	836	20	for	for	ADP
ftr-498	836	21	constitutional	constitutional	ADJ
ftr-498	836	22	violations	violation	NOUN
ftr-498	836	23	,	,	PUNCT
ftr-498	836	24	69	69	NUM
ftr-498	836	25	cal	cal	NOUN
ftr-498	836	26	.	.	PUNCT
ftr-498	837	1	l.	l.	PROPN
ftr-498	837	2	rev	rev	PROPN
ftr-498	837	3	.	.	PROPN
ftr-498	837	4	189	189	NUM
ftr-498	837	5	(	(	PUNCT
ftr-498	837	6	1981	1981	NUM
ftr-498	837	7	)	)	PUNCT
ftr-498	837	8	(	(	PUNCT
ftr-498	837	9	arguing	argue	VERB
ftr-498	837	10	that	that	SCONJ
ftr-498	837	11	the	the	DET
ftr-498	837	12	supremacy	supremacy	NOUN
ftr-498	837	13	clause	clause	NOUN
ftr-498	837	14	obligates	obligate	VERB
ftr-498	837	15	state	state	NOUN
ftr-498	837	16	courts	court	NOUN
ftr-498	837	17	to	to	PART
ftr-498	837	18	order	order	VERB
ftr-498	837	19	constitutionally	constitutionally	ADV
ftr-498	837	20	adequate	adequate	ADJ
ftr-498	837	21	remedies	remedy	NOUN
ftr-498	837	22	notwithstanding	notwithstanding	ADP
ftr-498	837	23	the	the	DET
ftr-498	837	24	failure	failure	NOUN
ftr-498	837	25	of	of	ADP
ftr-498	837	26	state	state	NOUN
ftr-498	837	27	law	law	NOUN
ftr-498	837	28	to	to	PART
ftr-498	837	29	provide	provide	VERB
ftr-498	837	30	for	for	ADP
ftr-498	837	31	them	they	PRON
ftr-498	837	32	)	)	PUNCT
ftr-498	837	33	.	.	PUNCT
ftr-498	838	1	in	in	ADP
ftr-498	838	2	williams	williams	PROPN
ftr-498	838	3	v.	v.	PROPN
ftr-498	838	4	vermont	vermont	PROPN
ftr-498	838	5	,	,	PUNCT
ftr-498	838	6	589	589	NUM
ftr-498	838	7	a.2d	a.2d	SYM
ftr-498	838	8	840	840	NUM
ftr-498	838	9	,	,	PUNCT
ftr-498	838	10	reh'g	reh'g	NOUN
ftr-498	838	11	denied	deny	VERB
ftr-498	838	12	,	,	PUNCT
ftr-498	838	13	589	589	NUM
ftr-498	838	14	a.2d	a.2d	SYM
ftr-498	838	15	840	840	NUM
ftr-498	838	16	(	(	PUNCT
ftr-498	838	17	vt	vt	PROPN
ftr-498	838	18	.	.	PROPN
ftr-498	838	19	1990	1990	NUM
ftr-498	838	20	)	)	PUNCT
ftr-498	838	21	.	.	PUNCT
ftr-498	839	1	cert	cert	PROPN
ftr-498	839	2	.	.	PUNCT
ftr-498	840	1	denied	deny	VERB
ftr-498	840	2	,	,	PUNCT
ftr-498	840	3	112	112	NUM
ftr-498	840	4	s.	s.	PROPN
ftr-498	840	5	ct	ct	PROPN
ftr-498	840	6	.	.	PROPN
ftr-498	840	7	81	81	NUM
ftr-498	840	8	,	,	PUNCT
ftr-498	840	9	and	and	CCONJ
ftr-498	840	10	cert	cert	NOUN
ftr-498	840	11	.	.	PUNCT
ftr-498	841	1	denied	deny	VERB
ftr-498	841	2	,	,	PUNCT
ftr-498	841	3	112	112	NUM
ftr-498	841	4	s.	s.	PROPN
ftr-498	841	5	ct	ct	PROPN
ftr-498	841	6	.	.	PROPN
ftr-498	842	1	590	590	NUM
ftr-498	842	2	(	(	PUNCT
ftr-498	842	3	1991	1991	NUM
ftr-498	842	4	)	)	PUNCT
ftr-498	842	5	,	,	PUNCT
ftr-498	842	6	the	the	DET
ftr-498	842	7	vermont	vermont	PROPN
ftr-498	842	8	supreme	supreme	PROPN
ftr-498	842	9	court	court	PROPN
ftr-498	842	10	overruled	overrule	VERB
ftr-498	842	11	that	that	DET
ftr-498	842	12	portion	portion	NOUN
ftr-498	842	13	of	of	ADP
ftr-498	842	14	its	its	PRON
ftr-498	842	15	opinion	opinion	NOUN
ftr-498	842	16	in	in	ADP
ftr-498	842	17	american	american	ADJ
ftr-498	842	18	trucking	trucking	NOUN
ftr-498	842	19	ass'ns	ass'n	NOUN
ftr-498	842	20	that	that	PRON
ftr-498	842	21	left	leave	VERB
ftr-498	842	22	plaintiffs	plaintiff	NOUN
ftr-498	842	23	with	with	ADP
ftr-498	842	24	no	no	DET
ftr-498	842	25	opportunity	opportunity	NOUN
ftr-498	842	26	to	to	PART
ftr-498	842	27	contest	contest	VERB
ftr-498	842	28	a	a	DET
ftr-498	842	29	tax	tax	NOUN
ftr-498	842	30	prior	prior	ADV
ftr-498	842	31	to	to	ADP
ftr-498	842	32	payment	payment	NOUN
ftr-498	842	33	and	and	CCONJ
ftr-498	842	34	no	no	DET
ftr-498	842	35	chance	chance	NOUN
ftr-498	842	36	to	to	PART
ftr-498	842	37	obtain	obtain	VERB
ftr-498	842	38	refunds	refund	NOUN
ftr-498	842	39	after	after	ADP
ftr-498	842	40	a	a	DET
ftr-498	842	41	successful	successful	ADJ
ftr-498	842	42	challenge	challenge	NOUN
ftr-498	842	43	,	,	PUNCT
ftr-498	842	44	reasoning	reason	VERB
ftr-498	842	45	that	that	SCONJ
ftr-498	842	46	this	this	DET
ftr-498	842	47	complete	complete	ADJ
ftr-498	842	48	foreclosure	foreclosure	NOUN
ftr-498	842	49	of	of	ADP
ftr-498	842	50	relief	relief	NOUN
ftr-498	842	51	violated	violate	VERB
ftr-498	842	52	the	the	DET
ftr-498	842	53	due	due	ADJ
ftr-498	842	54	process	process	NOUN
ftr-498	842	55	clause	clause	NOUN
ftr-498	842	56	as	as	SCONJ
ftr-498	842	57	construed	construe	VERB
ftr-498	842	58	in	in	ADP
ftr-498	842	59	mckesson	mckesson	PROPN
ftr-498	842	60	.	.	PUNCT
ftr-498	843	1	see	see	VERB
ftr-498	843	2	i	i	PRON
ftr-498	843	3	d.	d.	PROPN
ftr-498	843	4	at	at	ADP
ftr-498	843	5	848	848	NUM
ftr-498	843	6	-	-	SYM
ftr-498	843	7	49	49	NUM
ftr-498	843	8	.	.	PUNCT
ftr-498	844	1	in	in	ADP
ftr-498	844	2	doing	do	VERB
ftr-498	844	3	so	so	ADV
ftr-498	844	4	.	.	PUNCT
ftr-498	845	1	however	however	ADV
ftr-498	845	2	,	,	PUNCT
ftr-498	845	3	the	the	DET
ftr-498	845	4	court	court	NOUN
ftr-498	845	5	appeared	appear	VERB
ftr-498	845	6	to	to	PART
ftr-498	845	7	require	require	VERB
ftr-498	845	8	taxpayers	taxpayer	NOUN
ftr-498	845	9	to	to	PART
ftr-498	845	10	pay	pay	VERB
ftr-498	845	11	a	a	DET
ftr-498	845	12	tax	tax	NOUN
ftr-498	845	13	they	they	PRON
ftr-498	845	14	considered	consider	VERB
ftr-498	845	15	unconstitutional	unconstitutional	ADJ
ftr-498	845	16	,	,	PUNCT
ftr-498	845	17	to	to	PART
ftr-498	845	18	seek	seek	VERB
ftr-498	845	19	prospective	prospective	ADJ
ftr-498	845	20	relief	relief	NOUN
ftr-498	845	21	in	in	ADP
ftr-498	845	22	state	state	NOUN
ftr-498	845	23	court	court	NOUN
ftr-498	845	24	,	,	PUNCT
ftr-498	845	25	and	and	CCONJ
ftr-498	845	26	then	then	ADV
ftr-498	845	27	,	,	PUNCT
ftr-498	845	28	if	if	SCONJ
ftr-498	845	29	they	they	PRON
ftr-498	845	30	prevailed	prevail	VERB
ftr-498	845	31	,	,	PUNCT
ftr-498	845	32	to	to	PART
ftr-498	845	33	seek	seek	VERB
ftr-498	845	34	a	a	DET
ftr-498	845	35	refund	refund	NOUN
ftr-498	845	36	from	from	ADP
ftr-498	845	37	vermont	vermont	PROPN
ftr-498	845	38	's	's	PART
ftr-498	845	39	commissioner	commissioner	NOUN
ftr-498	845	40	of	of	ADP
ftr-498	845	41	motor	motor	NOUN
ftr-498	845	42	vehicles	vehicle	NOUN
ftr-498	845	43	that	that	PRON
ftr-498	845	44	he	he	PRON
ftr-498	845	45	was	be	AUX
ftr-498	845	46	only	only	ADV
ftr-498	845	47	doubtfully	doubtfully	ADV
ftr-498	845	48	authorized	authorize	VERB
ftr-498	845	49	to	to	PART
ftr-498	845	50	provide	provide	VERB
ftr-498	845	51	and	and	CCONJ
ftr-498	845	52	whose	whose	DET
ftr-498	845	53	decision	decision	NOUN
ftr-498	845	54	might	might	AUX
ftr-498	845	55	not	not	PART
ftr-498	845	56	even	even	ADV
ftr-498	845	57	be	be	AUX
ftr-498	845	58	reviewable	reviewable	ADJ
ftr-498	845	59	in	in	ADP
ftr-498	845	60	the	the	DET
ftr-498	845	61	vermont	vermont	PROPN
ftr-498	845	62	courts	court	NOUN
ftr-498	845	63	.	.	PUNCT
ftr-498	846	1	again	again	ADV
ftr-498	846	2	,	,	PUNCT
ftr-498	846	3	the	the	DET
ftr-498	846	4	supreme	supreme	PROPN
ftr-498	846	5	court	court	PROPN
ftr-498	846	6	refused	refuse	VERB
ftr-498	846	7	to	to	PART
ftr-498	846	8	hear	hear	VERB
ftr-498	846	9	the	the	DET
ftr-498	846	10	case	case	NOUN
ftr-498	846	11	on	on	ADP
ftr-498	846	12	writ	writ	NOUN
ftr-498	846	13	of	of	ADP
ftr-498	846	14	certiorari	certiorari	NOUN
ftr-498	846	15	.	.	PUNCT
ftr-498	847	1	only	only	ADV
ftr-498	847	2	now	now	ADV
ftr-498	847	3	,	,	PUNCT
ftr-498	847	4	in	in	ADP
ftr-498	847	5	yet	yet	ADV
ftr-498	847	6	another	another	DET
ftr-498	847	7	case	case	NOUN
ftr-498	847	8	,	,	PUNCT
ftr-498	847	9	does	do	VERB
ftr-498	847	10	some	some	DET
ftr-498	847	11	straightforward	straightforward	ADJ
ftr-498	847	12	path	path	NOUN
ftr-498	847	13	to	to	ADP
ftr-498	847	14	relief	relief	NOUN
ftr-498	847	15	seem	seem	VERB
ftr-498	847	16	available	available	ADJ
ftr-498	847	17	.	.	PUNCT
ftr-498	848	1	in	in	ADP
ftr-498	848	2	barringer	barringer	PROPN
ftr-498	848	3	v.	v.	PROPN
ftr-498	848	4	griffes	griffes	PROPN
ftr-498	848	5	,	,	PUNCT
ftr-498	848	6	964	964	NUM
ftr-498	848	7	f.2d	f.2d	SYM
ftr-498	848	8	1278	1278	NUM
ftr-498	848	9	(	(	PUNCT
ftr-498	848	10	2d	2d	NUM
ftr-498	848	11	cir	cir	NOUN
ftr-498	848	12	.	.	PROPN
ftr-498	848	13	1992	1992	NUM
ftr-498	848	14	)	)	PUNCT
ftr-498	848	15	,	,	PUNCT
ftr-498	848	16	the	the	DET
ftr-498	848	17	court	court	NOUN
ftr-498	848	18	of	of	ADP
ftr-498	848	19	appeals	appeal	NOUN
ftr-498	848	20	granted	grant	VERB
ftr-498	848	21	an	an	DET
ftr-498	848	22	injunction	injunction	NOUN
ftr-498	848	23	on	on	ADP
ftr-498	848	24	vermont	vermont	PROPN
ftr-498	848	25	's	's	PART
ftr-498	848	26	collection	collection	NOUN
ftr-498	848	27	of	of	ADP
ftr-498	848	28	a	a	DET
ftr-498	848	29	motor	motor	NOUN
ftr-498	848	30	vehicle	vehicle	NOUN
ftr-498	848	31	tax	tax	NOUN
ftr-498	848	32	by	by	ADP
ftr-498	848	33	a	a	DET
ftr-498	848	34	taxpayer	taxpayer	NOUN
ftr-498	848	35	challenging	challenge	VERB
ftr-498	848	36	its	its	PRON
ftr-498	848	37	constitutionality	constitutionality	NOUN
ftr-498	848	38	.	.	PUNCT
ftr-498	849	1	the	the	DET
ftr-498	849	2	court	court	NOUN
ftr-498	849	3	concluded	conclude	VERB
ftr-498	849	4	that	that	SCONJ
ftr-498	849	5	the	the	DET
ftr-498	849	6	tax	tax	NOUN
ftr-498	849	7	injunction	injunction	NOUN
ftr-498	849	8	act	act	NOUN
ftr-498	849	9	of	of	ADP
ftr-498	849	10	1937	1937	NUM
ftr-498	849	11	.	.	PUNCT
ftr-498	850	1	28	28	NUM
ftr-498	850	2	u.s.c	u.s.c	ADJ
ftr-498	850	3	.	.	PUNCT
ftr-498	851	1	§	§	PROPN
ftr-498	851	2	1341	1341	NUM
ftr-498	851	3	(	(	PUNCT
ftr-498	851	4	1988	1988	NUM
ftr-498	851	5	)	)	PUNCT
ftr-498	851	6	,	,	PUNCT
ftr-498	851	7	does	do	AUX
ftr-498	851	8	not	not	PART
ftr-498	851	9	bar	bar	VERB
ftr-498	851	10	federal	federal	ADJ
ftr-498	851	11	court	court	NOUN
ftr-498	851	12	interference	interference	NOUN
ftr-498	851	13	in	in	ADP
ftr-498	851	14	the	the	DET
ftr-498	851	15	face	face	NOUN
ftr-498	851	16	of	of	ADP
ftr-498	851	17	vermont	vermont	PROPN
ftr-498	851	18	's	's	PART
ftr-498	851	19	intransigence	intransigence	NOUN
ftr-498	851	20	:	:	PUNCT
ftr-498	851	21	"	"	PUNCT
ftr-498	851	22	a	a	DET
ftr-498	851	23	careful	careful	ADJ
ftr-498	851	24	reading	reading	NOUN
ftr-498	851	25	of	of	ADP
ftr-498	851	26	the	the	DET
ftr-498	851	27	opinion	opinion	NOUN
ftr-498	851	28	in	in	ADP
ftr-498	851	29	williams	williams	PROPN
ftr-498	851	30	leaves	leave	VERB
ftr-498	851	31	the	the	DET
ftr-498	851	32	reader	reader	NOUN
ftr-498	851	33	with	with	ADP
ftr-498	851	34	the	the	DET
ftr-498	851	35	uneasy	uneasy	ADJ
ftr-498	851	36	feeling	feeling	NOUN
ftr-498	851	37	that	that	SCONJ
ftr-498	851	38	if	if	SCONJ
ftr-498	851	39	there	there	PRON
ftr-498	851	40	is	be	VERB
ftr-498	851	41	a	a	DET
ftr-498	851	42	judicial	judicial	ADJ
ftr-498	851	43	remedy	remedy	NOUN
ftr-498	851	44	available	available	ADJ
ftr-498	851	45	to	to	ADP
ftr-498	851	46	the	the	DET
ftr-498	851	47	[	[	X
ftr-498	851	48	plaintiffs	plaintiff	NOUN
ftr-498	851	49	]	]	PUNCT
ftr-498	851	50	in	in	ADP
ftr-498	851	51	vermont	vermont	PROPN
ftr-498	851	52	,	,	PUNCT
ftr-498	851	53	it	it	PRON
ftr-498	851	54	can	can	AUX
ftr-498	851	55	not	not	PART
ftr-498	851	56	fairly	fairly	ADV
ftr-498	851	57	be	be	AUX
ftr-498	851	58	said	say	VERB
ftr-498	851	59	to	to	PART
ftr-498	851	60	be	be	AUX
ftr-498	851	61	plain	plain	ADJ
ftr-498	851	62	.	.	PUNCT
ftr-498	851	63	"	"	PUNCT
ftr-498	852	1	19931	19931	NUM
ftr-498	852	2	florida	florida	PROPN
ftr-498	852	3	tax	tax	PROPN
ftr-498	852	4	review	review	PROPN
ftr-498	852	5	b.	b.	PROPN
ftr-498	852	6	equitable	equitable	ADJ
ftr-498	852	7	discretion	discretion	NOUN
ftr-498	852	8	in	in	ADP
ftr-498	852	9	choosing	choose	VERB
ftr-498	852	10	remedies	remedy	NOUN
ftr-498	852	11	beyond	beyond	ADP
ftr-498	852	12	peradventure	peradventure	NOUN
ftr-498	852	13	,	,	PUNCT
ftr-498	852	14	the	the	DET
ftr-498	852	15	most	most	ADV
ftr-498	852	16	salient	salient	ADJ
ftr-498	852	17	question	question	NOUN
ftr-498	852	18	after	after	SCONJ
ftr-498	852	19	harper	harper	NOUN
ftr-498	852	20	is	be	AUX
ftr-498	852	21	the	the	DET
ftr-498	852	22	extent	extent	NOUN
ftr-498	852	23	to	to	PART
ftr-498	852	24	which	which	PRON
ftr-498	852	25	states	state	NOUN
ftr-498	852	26	have	have	VERB
ftr-498	852	27	discretion	discretion	NOUN
ftr-498	852	28	in	in	ADP
ftr-498	852	29	choosing	choose	VERB
ftr-498	852	30	a	a	DET
ftr-498	852	31	suitable	suitable	ADJ
ftr-498	852	32	remedy	remedy	NOUN
ftr-498	852	33	in	in	ADP
ftr-498	852	34	cases	case	NOUN
ftr-498	852	35	in	in	ADP
ftr-498	852	36	which	which	PRON
ftr-498	852	37	a	a	DET
ftr-498	852	38	federal	federal	ADJ
ftr-498	852	39	constitutional	constitutional	ADJ
ftr-498	852	40	ruling	ruling	NOUN
ftr-498	852	41	applies	apply	VERB
ftr-498	852	42	retroactively	retroactively	ADV
ftr-498	852	43	.	.	PUNCT
ftr-498	853	1	the	the	DET
ftr-498	853	2	transfer	transfer	NOUN
ftr-498	853	3	of	of	ADP
ftr-498	853	4	hundreds	hundred	NOUN
ftr-498	853	5	of	of	ADP
ftr-498	853	6	millions	million	NOUN
ftr-498	853	7	of	of	ADP
ftr-498	853	8	dollars	dollar	NOUN
ftr-498	853	9	depends	depend	VERB
ftr-498	853	10	on	on	ADP
ftr-498	853	11	the	the	DET
ftr-498	853	12	correct	correct	ADJ
ftr-498	853	13	answer	answer	NOUN
ftr-498	853	14	to	to	ADP
ftr-498	853	15	this	this	DET
ftr-498	853	16	question	question	NOUN
ftr-498	853	17	in	in	ADP
ftr-498	853	18	virginia	virginia	PROPN
ftr-498	853	19	alone	alone	ADV
ftr-498	853	20	.	.	PUNCT
ftr-498	854	1	but	but	CCONJ
ftr-498	854	2	the	the	DET
ftr-498	854	3	question	question	NOUN
ftr-498	854	4	has	have	VERB
ftr-498	854	5	wider	wide	ADJ
ftr-498	854	6	significance	significance	NOUN
ftr-498	854	7	,	,	PUNCT
ftr-498	854	8	because	because	SCONJ
ftr-498	854	9	its	its	PRON
ftr-498	854	10	answer	answer	NOUN
ftr-498	854	11	affects	affect	VERB
ftr-498	854	12	the	the	DET
ftr-498	854	13	disposition	disposition	NOUN
ftr-498	854	14	of	of	ADP
ftr-498	854	15	all	all	DET
ftr-498	854	16	civil	civil	ADJ
ftr-498	854	17	holdings	holding	NOUN
ftr-498	854	18	that	that	PRON
ftr-498	854	19	do	do	AUX
ftr-498	854	20	not	not	PART
ftr-498	854	21	overrule	overrule	VERB
ftr-498	854	22	precedent	precedent	NOUN
ftr-498	854	23	or	or	CCONJ
ftr-498	854	24	are	be	AUX
ftr-498	854	25	not	not	PART
ftr-498	854	26	doctrinally	doctrinally	ADV
ftr-498	854	27	surprising	surprising	ADJ
ftr-498	854	28	.	.	PUNCT
ftr-498	855	1	it	it	PRON
ftr-498	855	2	will	will	AUX
ftr-498	855	3	,	,	PUNCT
ftr-498	855	4	of	of	ADP
ftr-498	855	5	course	course	NOUN
ftr-498	855	6	,	,	PUNCT
ftr-498	855	7	become	become	VERB
ftr-498	855	8	even	even	ADV
ftr-498	855	9	more	more	ADV
ftr-498	855	10	pressing	pressing	ADJ
ftr-498	855	11	if	if	SCONJ
ftr-498	855	12	,	,	PUNCT
ftr-498	855	13	as	as	SCONJ
ftr-498	855	14	seems	seem	VERB
ftr-498	855	15	increasingly	increasingly	ADV
ftr-498	855	16	likely	likely	ADJ
ftr-498	855	17	,	,	PUNCT
ftr-498	855	18	the	the	DET
ftr-498	855	19	court	court	NOUN
ftr-498	855	20	holds	hold	VERB
ftr-498	855	21	that	that	SCONJ
ftr-498	855	22	all	all	DET
ftr-498	855	23	civil	civil	ADJ
ftr-498	855	24	decisions	decision	NOUN
ftr-498	855	25	apply	apply	VERB
ftr-498	855	26	retroactively	retroactively	ADV
ftr-498	855	27	,	,	PUNCT
ftr-498	855	28	and	and	CCONJ
ftr-498	855	29	thereby	thereby	ADV
ftr-498	855	30	either	either	CCONJ
ftr-498	855	31	overturns	overturn	VERB
ftr-498	855	32	chevron	chevron	NOUN
ftr-498	855	33	oil	oil	NOUN
ftr-498	855	34	or	or	CCONJ
ftr-498	855	35	interprets	interpret	VERB
ftr-498	855	36	it	it	PRON
ftr-498	855	37	,	,	PUNCT
ftr-498	855	38	as	as	SCONJ
ftr-498	855	39	justice	justice	NOUN
ftr-498	855	40	stevens	stevens	PROPN
ftr-498	855	41	suggested	suggest	VERB
ftr-498	855	42	in	in	ADP
ftr-498	855	43	his	his	PRON
ftr-498	855	44	american	american	ADJ
ftr-498	855	45	trucking	trucking	NOUN
ftr-498	855	46	dissent	dissent	NOUN
ftr-498	855	47	,	,	PUNCT
ftr-498	855	48	as	as	ADP
ftr-498	855	49	"	"	PUNCT
ftr-498	855	50	a	a	DET
ftr-498	855	51	remedial	remedial	ADJ
ftr-498	855	52	principle	principle	NOUN
ftr-498	855	53	for	for	ADP
ftr-498	855	54	the	the	DET
ftr-498	855	55	exercise	exercise	NOUN
ftr-498	855	56	of	of	ADP
ftr-498	855	57	equitable	equitable	ADJ
ftr-498	855	58	discretion	discretion	NOUN
ftr-498	855	59	by	by	ADP
ftr-498	855	60	federal	federal	ADJ
ftr-498	855	61	courts	court	NOUN
ftr-498	855	62	and	and	CCONJ
ftr-498	855	63	not	not	PART
ftr-498	855	64	...	...	PUNCT
ftr-498	855	65	a	a	DET
ftr-498	855	66	choice	choice	NOUN
ftr-498	855	67	-	-	PUNCT
ftr-498	855	68	of	of	ADP
ftr-498	855	69	-	-	PUNCT
ftr-498	855	70	law	law	NOUN
ftr-498	855	71	principle	principle	NOUN
ftr-498	855	72	applicable	applicable	ADJ
ftr-498	855	73	to	to	ADP
ftr-498	855	74	all	all	DET
ftr-498	855	75	cases	case	NOUN
ftr-498	855	76	on	on	ADP
ftr-498	855	77	direct	direct	ADJ
ftr-498	855	78	review	review	NOUN
ftr-498	855	79	.	.	PUNCT
ftr-498	855	80	"	"	PUNCT
ftr-498	855	81	''	''	PUNCT
ftr-498	855	82	following	follow	VERB
ftr-498	855	83	the	the	DET
ftr-498	855	84	court	court	NOUN
ftr-498	855	85	's	's	PART
ftr-498	855	86	paired	pair	VERB
ftr-498	855	87	decisions	decision	NOUN
ftr-498	855	88	in	in	ADP
ftr-498	855	89	american	american	PROPN
ftr-498	855	90	trucking	trucking	PROPN
ftr-498	855	91	and	and	CCONJ
ftr-498	855	92	mckesson	mckesson	PROPN
ftr-498	855	93	,	,	PUNCT
ftr-498	855	94	the	the	DET
ftr-498	855	95	scope	scope	NOUN
ftr-498	855	96	of	of	ADP
ftr-498	855	97	a	a	DET
ftr-498	855	98	state	state	NOUN
ftr-498	855	99	's	's	PART
ftr-498	855	100	discretion	discretion	NOUN
ftr-498	855	101	in	in	ADP
ftr-498	855	102	remedying	remedy	VERB
ftr-498	855	103	the	the	DET
ftr-498	855	104	wrongs	wrong	NOUN
ftr-498	855	105	worked	work	VERB
ftr-498	855	106	by	by	ADP
ftr-498	855	107	an	an	DET
ftr-498	855	108	unconstitutional	unconstitutional	ADJ
ftr-498	855	109	tax	tax	NOUN
ftr-498	855	110	appeared	appear	VERB
ftr-498	855	111	narrow	narrow	ADJ
ftr-498	855	112	once	once	SCONJ
ftr-498	855	113	the	the	DET
ftr-498	855	114	supreme	supreme	PROPN
ftr-498	855	115	court	court	PROPN
ftr-498	855	116	held	hold	VERB
ftr-498	855	117	that	that	SCONJ
ftr-498	855	118	its	its	PRON
ftr-498	855	119	ruling	ruling	NOUN
ftr-498	855	120	applied	apply	VERB
ftr-498	855	121	retroactively	retroactively	ADV
ftr-498	855	122	.	.	PUNCT
ftr-498	856	1	these	these	DET
ftr-498	856	2	cases	case	NOUN
ftr-498	856	3	fell	fall	VERB
ftr-498	856	4	within	within	ADP
ftr-498	856	5	mckesson	mckesson	PROPN
ftr-498	856	6	's	's	PART
ftr-498	856	7	iron	iron	NOUN
ftr-498	856	8	remedial	remedial	ADJ
ftr-498	856	9	frame	frame	NOUN
ftr-498	856	10	.	.	PUNCT
ftr-498	857	1	if	if	SCONJ
ftr-498	857	2	a	a	DET
ftr-498	857	3	state	state	NOUN
ftr-498	857	4	failed	fail	VERB
ftr-498	857	5	to	to	PART
ftr-498	857	6	provide	provide	VERB
ftr-498	857	7	an	an	DET
ftr-498	857	8	adequate	adequate	ADJ
ftr-498	857	9	prepayment	prepayment	NOUN
ftr-498	857	10	procedure	procedure	NOUN
ftr-498	857	11	for	for	ADP
ftr-498	857	12	challenging	challenge	VERB
ftr-498	857	13	a	a	DET
ftr-498	857	14	tax	tax	NOUN
ftr-498	857	15	,	,	PUNCT
ftr-498	857	16	it	it	PRON
ftr-498	857	17	must	must	AUX
ftr-498	857	18	,	,	PUNCT
ftr-498	857	19	at	at	ADP
ftr-498	857	20	a	a	DET
ftr-498	857	21	minimum	minimum	NOUN
ftr-498	857	22	,	,	PUNCT
ftr-498	857	23	either	either	ADV
ftr-498	857	24	:	:	PUNCT
ftr-498	857	25	(	(	PUNCT
ftr-498	857	26	1	1	X
ftr-498	857	27	)	)	PUNCT
ftr-498	857	28	refund	refund	VERB
ftr-498	857	29	the	the	DET
ftr-498	857	30	tax	tax	NOUN
ftr-498	857	31	paid	pay	VERB
ftr-498	857	32	by	by	ADP
ftr-498	857	33	those	those	PRON
ftr-498	857	34	whose	whose	DET
ftr-498	857	35	claims	claim	NOUN
ftr-498	857	36	were	be	AUX
ftr-498	857	37	not	not	PART
ftr-498	857	38	procedurally	procedurally	ADV
ftr-498	857	39	barred	bar	VERB
ftr-498	857	40	,	,	PUNCT
ftr-498	857	41	if	if	SCONJ
ftr-498	857	42	the	the	DET
ftr-498	857	43	tax	tax	NOUN
ftr-498	857	44	was	be	AUX
ftr-498	857	45	beyond	beyond	ADP
ftr-498	857	46	the	the	DET
ftr-498	857	47	state	state	NOUN
ftr-498	857	48	's	's	PART
ftr-498	857	49	power	power	NOUN
ftr-498	857	50	to	to	PART
ftr-498	857	51	impose	impose	VERB
ftr-498	857	52	,	,	PUNCT
ftr-498	857	53	or	or	CCONJ
ftr-498	857	54	,	,	PUNCT
ftr-498	857	55	in	in	ADP
ftr-498	857	56	the	the	DET
ftr-498	857	57	case	case	NOUN
ftr-498	857	58	of	of	ADP
ftr-498	857	59	an	an	DET
ftr-498	857	60	unconstitutional	unconstitutional	ADJ
ftr-498	857	61	tax	tax	NOUN
ftr-498	857	62	disparity	disparity	NOUN
ftr-498	857	63	,	,	PUNCT
ftr-498	857	64	pay	pay	VERB
ftr-498	857	65	sufficient	sufficient	ADJ
ftr-498	857	66	refunds	refund	NOUN
ftr-498	857	67	to	to	PART
ftr-498	857	68	remove	remove	VERB
ftr-498	857	69	the	the	DET
ftr-498	857	70	unlawful	unlawful	ADJ
ftr-498	857	71	difference	difference	NOUN
ftr-498	857	72	in	in	ADP
ftr-498	857	73	treatment	treatment	NOUN
ftr-498	857	74	after	after	ADP
ftr-498	857	75	the	the	DET
ftr-498	857	76	fact	fact	NOUN
ftr-498	857	77	;	;	PUNCT
ftr-498	857	78	or	or	CCONJ
ftr-498	857	79	(	(	PUNCT
ftr-498	857	80	2	2	X
ftr-498	857	81	)	)	PUNCT
ftr-498	857	82	in	in	ADP
ftr-498	857	83	the	the	DET
ftr-498	857	84	case	case	NOUN
ftr-498	857	85	of	of	ADP
ftr-498	857	86	an	an	DET
ftr-498	857	87	unlawful	unlawful	ADJ
ftr-498	857	88	disparity	disparity	NOUN
ftr-498	857	89	(	(	PUNCT
ftr-498	857	90	as	as	SCONJ
ftr-498	857	91	opposed	oppose	VERB
ftr-498	857	92	to	to	ADP
ftr-498	857	93	a	a	DET
ftr-498	857	94	tax	tax	NOUN
ftr-498	857	95	beyond	beyond	ADP
ftr-498	857	96	the	the	DET
ftr-498	857	97	state	state	NOUN
ftr-498	857	98	's	's	PART
ftr-498	857	99	power	power	NOUN
ftr-498	857	100	to	to	PART
ftr-498	857	101	levy	levy	VERB
ftr-498	857	102	)	)	PUNCT
ftr-498	857	103	,	,	PUNCT
ftr-498	857	104	collect	collect	VERB
ftr-498	857	105	back	back	ADP
ftr-498	857	106	taxes	taxis	NOUN
ftr-498	857	107	from	from	ADP
ftr-498	857	108	those	those	PRON
ftr-498	857	109	who	who	PRON
ftr-498	857	110	benefitted	benefit	VERB
ftr-498	857	111	from	from	ADP
ftr-498	857	112	the	the	DET
ftr-498	857	113	unconstitutional	unconstitutional	ADJ
ftr-498	857	114	preference	preference	NOUN
ftr-498	857	115	in	in	ADP
ftr-498	857	116	whatever	whatever	DET
ftr-498	857	117	amount	amount	NOUN
ftr-498	857	118	would	would	AUX
ftr-498	857	119	"	"	PUNCT
ftr-498	857	120	create	create	VERB
ftr-498	857	121	in	in	ADP
ftr-498	857	122	hindsight	hindsight	ADJ
ftr-498	857	123	a	a	DET
ftr-498	857	124	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	857	125	scheme	scheme	NOUN
ftr-498	857	126	,	,	PUNCT
ftr-498	857	127	"	"	PUNCT
ftr-498	857	128	to	to	ADP
ftr-498	857	129	the	the	DET
ftr-498	857	130	extent	extent	NOUN
ftr-498	857	131	that	that	SCONJ
ftr-498	857	132	the	the	DET
ftr-498	857	133	due	due	ADJ
ftr-498	857	134	process	process	NOUN
ftr-498	857	135	clause	clause	NOUN
ftr-498	857	136	permits	permit	VERB
ftr-498	857	137	retroactive	retroactive	ADJ
ftr-498	857	138	taxes	taxis	NOUN
ftr-498	857	139	of	of	ADP
ftr-498	857	140	this	this	DET
ftr-498	857	141	kind	kind	NOUN
ftr-498	857	142	;	;	PUNCT
ftr-498	857	143	32	32	NUM
ftr-498	857	144	or	or	CCONJ
ftr-498	857	145	(	(	PUNCT
ftr-498	857	146	3	3	NUM
ftr-498	857	147	)	)	PUNCT
ftr-498	857	148	in	in	ADP
ftr-498	857	149	the	the	DET
ftr-498	857	150	case	case	NOUN
ftr-498	857	151	barringer	barringer	NOUN
ftr-498	857	152	,	,	PUNCT
ftr-498	857	153	964	964	NUM
ftr-498	857	154	f.2d	f.2d	X
ftr-498	857	155	at	at	ADP
ftr-498	857	156	1284	1284	NUM
ftr-498	857	157	.	.	PUNCT
ftr-498	858	1	perhaps	perhaps	ADV
ftr-498	858	2	this	this	DET
ftr-498	858	3	decision	decision	NOUN
ftr-498	858	4	will	will	AUX
ftr-498	858	5	goad	goad	VERB
ftr-498	858	6	the	the	DET
ftr-498	858	7	vermont	vermont	PROPN
ftr-498	858	8	legislature	legislature	NOUN
ftr-498	858	9	into	into	ADP
ftr-498	858	10	devising	devise	VERB
ftr-498	858	11	a	a	DET
ftr-498	858	12	clearer	clear	ADJ
ftr-498	858	13	remedy	remedy	NOUN
ftr-498	858	14	in	in	ADP
ftr-498	858	15	order	order	NOUN
ftr-498	858	16	to	to	PART
ftr-498	858	17	forestall	forestall	VERB
ftr-498	858	18	taxpayers	taxpayer	NOUN
ftr-498	858	19	from	from	ADP
ftr-498	858	20	obtaining	obtain	VERB
ftr-498	858	21	injunctions	injunction	NOUN
ftr-498	858	22	in	in	ADP
ftr-498	858	23	federal	federal	ADJ
ftr-498	858	24	court	court	NOUN
ftr-498	858	25	.	.	PUNCT
ftr-498	859	1	whether	whether	SCONJ
ftr-498	859	2	or	or	CCONJ
ftr-498	859	3	not	not	PART
ftr-498	859	4	it	it	PRON
ftr-498	859	5	does	do	VERB
ftr-498	859	6	,	,	PUNCT
ftr-498	859	7	it	it	PRON
ftr-498	859	8	illustrates	illustrate	VERB
ftr-498	859	9	the	the	DET
ftr-498	859	10	difficulty	difficulty	NOUN
ftr-498	859	11	that	that	PRON
ftr-498	859	12	taxpayers	taxpayer	NOUN
ftr-498	859	13	sometimes	sometimes	ADV
ftr-498	859	14	encounter	encounter	VERB
ftr-498	859	15	in	in	ADP
ftr-498	859	16	attempting	attempt	VERB
ftr-498	859	17	to	to	PART
ftr-498	859	18	secure	secure	VERB
ftr-498	859	19	redress	redress	NOUN
ftr-498	859	20	for	for	ADP
ftr-498	859	21	unconstitutional	unconstitutional	ADJ
ftr-498	859	22	taxation	taxation	NOUN
ftr-498	859	23	in	in	ADP
ftr-498	859	24	recalcitrant	recalcitrant	ADJ
ftr-498	859	25	state	state	NOUN
ftr-498	859	26	courts	court	NOUN
ftr-498	859	27	.	.	PUNCT
ftr-498	860	1	131	131	NUM
ftr-498	860	2	.	.	PUNCT
ftr-498	861	1	american	american	PROPN
ftr-498	861	2	trucking	trucking	PROPN
ftr-498	861	3	,	,	PUNCT
ftr-498	861	4	496	496	NUM
ftr-498	861	5	u.s	u.s	PROPN
ftr-498	861	6	.	.	PROPN
ftr-498	862	1	at	at	ADP
ftr-498	862	2	220	220	NUM
ftr-498	862	3	(	(	PUNCT
ftr-498	862	4	stevens	stevens	PROPN
ftr-498	862	5	,	,	PUNCT
ftr-498	862	6	j.	j.	PROPN
ftr-498	862	7	,	,	PUNCT
ftr-498	862	8	dissenting	dissent	VERB
ftr-498	862	9	)	)	PUNCT
ftr-498	862	10	.	.	PUNCT
ftr-498	863	1	132	132	NUM
ftr-498	863	2	.	.	PUNCT
ftr-498	864	1	because	because	SCONJ
ftr-498	864	2	taxation	taxation	NOUN
ftr-498	864	3	"	"	PUNCT
ftr-498	864	4	is	be	AUX
ftr-498	864	5	neither	neither	CCONJ
ftr-498	864	6	a	a	DET
ftr-498	864	7	penalty	penalty	NOUN
ftr-498	864	8	imposed	impose	VERB
ftr-498	864	9	on	on	ADP
ftr-498	864	10	the	the	DET
ftr-498	864	11	taxpayer	taxpayer	NOUN
ftr-498	864	12	nor	nor	CCONJ
ftr-498	864	13	a	a	DET
ftr-498	864	14	liability	liability	NOUN
ftr-498	864	15	which	which	PRON
ftr-498	864	16	he	he	PRON
ftr-498	864	17	assumes	assume	VERB
ftr-498	864	18	by	by	ADP
ftr-498	864	19	contract	contract	NOUN
ftr-498	864	20	,	,	PUNCT
ftr-498	864	21	"	"	PUNCT
ftr-498	864	22	but	but	CCONJ
ftr-498	864	23	rather	rather	ADV
ftr-498	864	24	"	"	PUNCT
ftr-498	864	25	a	a	DET
ftr-498	864	26	way	way	NOUN
ftr-498	864	27	of	of	ADP
ftr-498	864	28	apportioning	apportion	VERB
ftr-498	864	29	the	the	DET
ftr-498	864	30	cost	cost	NOUN
ftr-498	864	31	of	of	ADP
ftr-498	864	32	government	government	NOUN
ftr-498	864	33	among	among	ADP
ftr-498	864	34	those	those	PRON
ftr-498	864	35	who	who	PRON
ftr-498	864	36	in	in	ADP
ftr-498	864	37	some	some	DET
ftr-498	864	38	measure	measure	NOUN
ftr-498	864	39	are	be	AUX
ftr-498	864	40	privileged	privileged	ADJ
ftr-498	864	41	to	to	PART
ftr-498	864	42	enjoy	enjoy	VERB
ftr-498	864	43	its	its	PRON
ftr-498	864	44	benefits	benefit	NOUN
ftr-498	864	45	[	[	X
ftr-498	864	46	,	,	PUNCT
ftr-498	864	47	]	]	X
ftr-498	864	48	...	...	PUNCT
ftr-498	865	1	its	its	PRON
ftr-498	865	2	retroactive	retroactive	ADJ
ftr-498	865	3	imposition	imposition	NOUN
ftr-498	865	4	does	do	AUX
ftr-498	865	5	not	not	PART
ftr-498	865	6	necessarily	necessarily	ADV
ftr-498	865	7	infringe	infringe	VERB
ftr-498	865	8	due	due	ADJ
ftr-498	865	9	process	process	NOUN
ftr-498	865	10	.	.	PUNCT
ftr-498	865	11	"	"	PUNCT
ftr-498	866	1	welch	welch	PROPN
ftr-498	866	2	v.	v.	PROPN
ftr-498	866	3	henry	henry	PROPN
ftr-498	866	4	,	,	PUNCT
ftr-498	866	5	305	305	NUM
ftr-498	866	6	u.s	u.s	PROPN
ftr-498	866	7	.	.	PROPN
ftr-498	866	8	134	134	NUM
ftr-498	866	9	,	,	PUNCT
ftr-498	866	10	146	146	NUM
ftr-498	866	11	-	-	SYM
ftr-498	866	12	47	47	NUM
ftr-498	866	13	(	(	PUNCT
ftr-498	866	14	1938	1938	NUM
ftr-498	866	15	)	)	PUNCT
ftr-498	866	16	.	.	PUNCT
ftr-498	867	1	the	the	DET
ftr-498	867	2	general	general	ADJ
ftr-498	867	3	due	due	ADJ
ftr-498	867	4	process	process	NOUN
ftr-498	867	5	test	test	NOUN
ftr-498	867	6	for	for	ADP
ftr-498	867	7	retroactive	retroactive	ADJ
ftr-498	867	8	legislation	legislation	NOUN
ftr-498	867	9	is	be	AUX
ftr-498	867	10	whether	whether	SCONJ
ftr-498	867	11	it	it	PRON
ftr-498	867	12	has	have	VERB
ftr-498	867	13	"	"	PUNCT
ftr-498	867	14	a	a	DET
ftr-498	867	15	legitimate	legitimate	ADJ
ftr-498	867	16	legislative	legislative	ADJ
ftr-498	867	17	purpose	purpose	NOUN
ftr-498	867	18	furthered	further	VERB
ftr-498	867	19	by	by	ADP
ftr-498	867	20	rational	rational	ADJ
ftr-498	867	21	means	mean	NOUN
ftr-498	867	22	.	.	PUNCT
ftr-498	867	23	"	"	PUNCT
ftr-498	868	1	general	general	PROPN
ftr-498	868	2	motors	motors	PROPN
ftr-498	868	3	corp	corp	PROPN
ftr-498	868	4	.	.	PROPN
ftr-498	869	1	v.	v.	CCONJ
ftr-498	869	2	romein	romein	PROPN
ftr-498	869	3	,	,	PUNCT
ftr-498	869	4	112	112	NUM
ftr-498	869	5	s.	s.	PROPN
ftr-498	869	6	ct	ct	PROPN
ftr-498	869	7	.	.	PROPN
ftr-498	869	8	1105	1105	NUM
ftr-498	869	9	,	,	PUNCT
ftr-498	869	10	1112	1112	NUM
ftr-498	869	11	(	(	PUNCT
ftr-498	869	12	1992	1992	NUM
ftr-498	869	13	)	)	PUNCT
ftr-498	869	14	.	.	PUNCT
ftr-498	870	1	the	the	DET
ftr-498	870	2	most	most	ADV
ftr-498	870	3	important	important	ADJ
ftr-498	870	4	factor	factor	NOUN
ftr-498	870	5	in	in	ADP
ftr-498	870	6	assessing	assess	VERB
ftr-498	870	7	the	the	DET
ftr-498	870	8	constitutionality	constitutionality	NOUN
ftr-498	870	9	of	of	ADP
ftr-498	870	10	retroactive	retroactive	ADJ
ftr-498	870	11	taxation	taxation	NOUN
ftr-498	870	12	is	be	AUX
ftr-498	870	13	the	the	DET
ftr-498	870	14	degree	degree	NOUN
ftr-498	870	15	to	to	PART
ftr-498	870	16	which	which	PRON
ftr-498	870	17	it	it	PRON
ftr-498	870	18	unfairly	unfairly	ADV
ftr-498	870	19	surprises	surprise	VERB
ftr-498	870	20	a	a	DET
ftr-498	870	21	taxpayer	taxpayer	NOUN
ftr-498	870	22	in	in	ADP
ftr-498	870	23	circumstances	circumstance	NOUN
ftr-498	870	24	in	in	ADP
ftr-498	870	25	which	which	PRON
ftr-498	870	26	he	he	PRON
ftr-498	870	27	might	might	AUX
ftr-498	870	28	have	have	AUX
ftr-498	870	29	acted	act	VERB
ftr-498	870	30	differently	differently	ADV
ftr-498	870	31	to	to	PART
ftr-498	870	32	avoid	avoid	VERB
ftr-498	870	33	or	or	CCONJ
ftr-498	870	34	reduce	reduce	VERB
ftr-498	870	35	the	the	DET
ftr-498	870	36	tax	tax	NOUN
ftr-498	870	37	had	have	AUX
ftr-498	870	38	he	he	PRON
ftr-498	870	39	known	know	VERB
ftr-498	870	40	it	it	PRON
ftr-498	870	41	would	would	AUX
ftr-498	870	42	be	be	AUX
ftr-498	870	43	imposed	impose	VERB
ftr-498	870	44	.	.	PUNCT
ftr-498	871	1	compare	compare	VERB
ftr-498	871	2	united	united	PROPN
ftr-498	871	3	states	states	PROPN
ftr-498	871	4	v.	v.	PROPN
ftr-498	871	5	heinszen	heinszen	PROPN
ftr-498	871	6	&	&	CCONJ
ftr-498	871	7	co.	co.	PROPN
ftr-498	871	8	,	,	PUNCT
ftr-498	871	9	206	206	NUM
ftr-498	871	10	u.s	u.s	PROPN
ftr-498	871	11	.	.	PROPN
ftr-498	871	12	370	370	NUM
ftr-498	871	13	(	(	PUNCT
ftr-498	871	14	1907	1907	NUM
ftr-498	871	15	)	)	PUNCT
ftr-498	871	16	(	(	PUNCT
ftr-498	871	17	upholding	uphold	VERB
ftr-498	871	18	statute	statute	NOUN
ftr-498	871	19	ratifying	ratify	VERB
ftr-498	871	20	[	[	X
ftr-498	871	21	vol	vol	NOUN
ftr-498	871	22	1:8	1:8	NUM
ftr-498	871	23	harper	harper	NOUN
ftr-498	871	24	and	and	CCONJ
ftr-498	871	25	its	its	PRON
ftr-498	871	26	aftennath	aftennath	NOUN
ftr-498	871	27	of	of	ADP
ftr-498	871	28	an	an	DET
ftr-498	871	29	unconstitutional	unconstitutional	ADJ
ftr-498	871	30	disparity	disparity	NOUN
ftr-498	871	31	,	,	PUNCT
ftr-498	871	32	combine	combine	VERB
ftr-498	871	33	retroactive	retroactive	ADJ
ftr-498	871	34	taxes	taxis	NOUN
ftr-498	871	35	and	and	CCONJ
ftr-498	871	36	refunds	refund	NOUN
ftr-498	871	37	to	to	PART
ftr-498	871	38	remove	remove	VERB
ftr-498	871	39	the	the	DET
ftr-498	871	40	past	past	ADJ
ftr-498	871	41	inequality	inequality	NOUN
ftr-498	871	42	as	as	ADV
ftr-498	871	43	completely	completely	ADV
ftr-498	871	44	as	as	SCONJ
ftr-498	871	45	would	would	AUX
ftr-498	871	46	the	the	DET
ftr-498	871	47	first	first	ADJ
ftr-498	871	48	two	two	NUM
ftr-498	871	49	options	option	NOUN
ftr-498	871	50	.	.	PUNCT
ftr-498	872	1	"	"	PUNCT
ftr-498	872	2	,	,	PUNCT
ftr-498	872	3	both	both	CCONJ
ftr-498	872	4	the	the	DET
ftr-498	872	5	plurality	plurality	NOUN
ftr-498	872	6	and	and	CCONJ
ftr-498	872	7	the	the	DET
ftr-498	872	8	dissent	dissent	NOUN
ftr-498	872	9	in	in	ADP
ftr-498	872	10	american	american	PROPN
ftr-498	872	11	trucking	trucking	NOUN
ftr-498	872	12	agreed	agree	VERB
ftr-498	872	13	that	that	SCONJ
ftr-498	872	14	this	this	DET
ftr-498	872	15	rule	rule	NOUN
ftr-498	872	16	left	leave	VERB
ftr-498	872	17	states	state	NOUN
ftr-498	872	18	with	with	ADP
ftr-498	872	19	little	little	ADJ
ftr-498	872	20	or	or	CCONJ
ftr-498	872	21	no	no	PRON
ftr-498	872	22	leeway	leeway	NOUN
ftr-498	872	23	.	.	PUNCT
ftr-498	873	1	it	it	PRON
ftr-498	873	2	is	be	AUX
ftr-498	873	3	,	,	PUNCT
ftr-498	873	4	justice	justice	PROPN
ftr-498	873	5	o'connor	o'connor	PROPN
ftr-498	873	6	said	say	VERB
ftr-498	873	7	,	,	PUNCT
ftr-498	873	8	precisely	precisely	ADV
ftr-498	873	9	because	because	SCONJ
ftr-498	873	10	"	"	PUNCT
ftr-498	873	11	mckesson	mckesson	PROPN
ftr-498	873	12	makes	make	VERB
ftr-498	873	13	plain	plain	ADJ
ftr-498	873	14	that	that	SCONJ
ftr-498	873	15	equitable	equitable	ADJ
ftr-498	873	16	considerations	consideration	NOUN
ftr-498	873	17	are	be	AUX
ftr-498	873	18	of	of	ADP
ftr-498	873	19	limited	limited	ADJ
ftr-498	873	20	significance	significance	NOUN
ftr-498	873	21	once	once	ADV
ftr-498	873	22	a	a	DET
ftr-498	873	23	constitutional	constitutional	ADJ
ftr-498	873	24	violation	violation	NOUN
ftr-498	873	25	is	be	AUX
ftr-498	873	26	found	find	VERB
ftr-498	873	27	,	,	PUNCT
ftr-498	873	28	"	"	PUNCT
ftr-498	873	29	"	"	PUNCT
ftr-498	873	30	'	'	PUNCT
ftr-498	873	31	that	that	PRON
ftr-498	873	32	is	be	AUX
ftr-498	873	33	,	,	PUNCT
ftr-498	873	34	it	it	PRON
ftr-498	873	35	is	be	AUX
ftr-498	873	36	because	because	SCONJ
ftr-498	873	37	"	"	PUNCT
ftr-498	873	38	mckesson	mckesson	PROPN
ftr-498	873	39	's	's	PART
ftr-498	873	40	holding	holding	NOUN
ftr-498	873	41	.	.	PUNCT
ftr-498	873	42	.	.	PUNCT
ftr-498	873	43	.	.	PUNCT
ftr-498	874	1	places	place	VERB
ftr-498	874	2	substantial	substantial	ADJ
ftr-498	874	3	obligations	obligation	NOUN
ftr-498	874	4	on	on	ADP
ftr-498	874	5	the	the	DET
ftr-498	874	6	states	state	NOUN
ftr-498	874	7	to	to	PART
ftr-498	874	8	provide	provide	VERB
ftr-498	874	9	relief	relief	NOUN
ftr-498	874	10	,	,	PUNCT
ftr-498	874	11	[	[	X
ftr-498	874	12	that	that	SCONJ
ftr-498	874	13	]	]	X
ftr-498	874	14	the	the	DET
ftr-498	874	15	threshold	threshold	NOUN
ftr-498	874	16	determination	determination	NOUN
ftr-498	874	17	whether	whether	SCONJ
ftr-498	874	18	a	a	DET
ftr-498	874	19	new	new	ADJ
ftr-498	874	20	decision	decision	NOUN
ftr-498	874	21	should	should	AUX
ftr-498	874	22	apply	apply	VERB
ftr-498	874	23	retroactively	retroactively	ADV
ftr-498	874	24	is	be	AUX
ftr-498	874	25	a	a	DET
ftr-498	874	26	crucial	crucial	ADJ
ftr-498	874	27	one	one	NOUN
ftr-498	874	28	,	,	PUNCT
ftr-498	874	29	requiring	require	VERB
ftr-498	874	30	a	a	DET
ftr-498	874	31	hard	hard	ADJ
ftr-498	874	32	look	look	NOUN
ftr-498	874	33	at	at	ADP
ftr-498	874	34	whether	whether	SCONJ
ftr-498	874	35	retroactive	retroactive	ADJ
ftr-498	874	36	application	application	NOUN
ftr-498	874	37	would	would	AUX
ftr-498	874	38	be	be	AUX
ftr-498	874	39	unjust	unjust	ADJ
ftr-498	874	40	.	.	PUNCT
ftr-498	875	1	"	"	PUNCT
ftr-498	875	2	'	'	PUNCT
ftr-498	875	3	35	35	NUM
ftr-498	875	4	justice	justice	NOUN
ftr-498	875	5	stevens	steven	NOUN
ftr-498	875	6	,	,	PUNCT
ftr-498	875	7	dissenting	dissent	VERB
ftr-498	875	8	in	in	ADP
ftr-498	875	9	american	american	PROPN
ftr-498	875	10	trucking	trucking	PROPN
ftr-498	875	11	,	,	PUNCT
ftr-498	875	12	said	say	VERB
ftr-498	875	13	nothing	nothing	PRON
ftr-498	875	14	to	to	PART
ftr-498	875	15	contradict	contradict	VERB
ftr-498	875	16	justice	justice	PROPN
ftr-498	875	17	o'connor	o'connor	PROPN
ftr-498	875	18	's	's	PART
ftr-498	875	19	reading	reading	NOUN
ftr-498	875	20	of	of	ADP
ftr-498	875	21	mckesson	mckesson	PROPN
ftr-498	875	22	.	.	PUNCT
ftr-498	876	1	chevron	chevron	PROPN
ftr-498	876	2	oil	oil	NOUN
ftr-498	876	3	,	,	PUNCT
ftr-498	876	4	in	in	ADP
ftr-498	876	5	his	his	PRON
ftr-498	876	6	view	view	NOUN
ftr-498	876	7	,	,	PUNCT
ftr-498	876	8	was	be	AUX
ftr-498	876	9	a	a	DET
ftr-498	876	10	remedial	remedial	ADJ
ftr-498	876	11	principle	principle	NOUN
ftr-498	876	12	applicable	applicable	ADJ
ftr-498	876	13	to	to	ADP
ftr-498	876	14	statute	statute	VERB
ftr-498	876	15	-	-	PUNCT
ftr-498	876	16	of	of	ADP
ftr-498	876	17	-	-	PUNCT
ftr-498	876	18	limitations	limitation	NOUN
ftr-498	876	19	cases	case	NOUN
ftr-498	876	20	,	,	PUNCT
ftr-498	876	21	not	not	PART
ftr-498	876	22	tax	tax	NOUN
ftr-498	876	23	cases	case	NOUN
ftr-498	876	24	.	.	PUNCT
ftr-498	877	1	"	"	PUNCT
ftr-498	877	2	[	[	X
ftr-498	877	3	c]onsideration	c]onsideration	NOUN
ftr-498	877	4	of	of	ADP
ftr-498	877	5	reliance	reliance	NOUN
ftr-498	877	6	might	might	AUX
ftr-498	877	7	be	be	AUX
ftr-498	877	8	appropriate	appropriate	ADJ
ftr-498	877	9	"	"	PUNCT
ftr-498	877	10	if	if	SCONJ
ftr-498	877	11	the	the	DET
ftr-498	877	12	period	period	NOUN
ftr-498	877	13	for	for	ADP
ftr-498	877	14	filing	file	VERB
ftr-498	877	15	suit	suit	NOUN
ftr-498	877	16	changes	change	NOUN
ftr-498	877	17	and	and	CCONJ
ftr-498	877	18	in	in	ADP
ftr-498	877	19	certain	certain	ADJ
ftr-498	877	20	other	other	ADJ
ftr-498	877	21	instances	instance	NOUN
ftr-498	877	22	,	,	PUNCT
ftr-498	877	23	but	but	CCONJ
ftr-498	877	24	not	not	PART
ftr-498	877	25	when	when	SCONJ
ftr-498	877	26	state	state	NOUN
ftr-498	877	27	taxes	taxis	NOUN
ftr-498	877	28	violate	violate	VERB
ftr-498	877	29	the	the	DET
ftr-498	877	30	constitution	constitution	NOUN
ftr-498	877	31	.	.	PUNCT
ftr-498	878	1	"	"	PUNCT
ftr-498	878	2	'	'	PUNCT
ftr-498	878	3	'	'	PUNCT
ftr-498	878	4	there	there	PRON
ftr-498	878	5	are	be	VERB
ftr-498	878	6	,	,	PUNCT
ftr-498	878	7	to	to	PART
ftr-498	878	8	be	be	AUX
ftr-498	878	9	sure	sure	ADJ
ftr-498	878	10	,	,	PUNCT
ftr-498	878	11	passages	passage	NOUN
ftr-498	878	12	in	in	ADP
ftr-498	878	13	mckesson	mckesson	PROPN
ftr-498	878	14	itself	itself	PRON
ftr-498	878	15	suggesting	suggest	VERB
ftr-498	878	16	that	that	SCONJ
ftr-498	878	17	the	the	DET
ftr-498	878	18	remedial	remedial	ADJ
ftr-498	878	19	rule	rule	NOUN
ftr-498	878	20	it	it	PRON
ftr-498	878	21	endorsed	endorse	VERB
ftr-498	878	22	for	for	ADP
ftr-498	878	23	tax	tax	NOUN
ftr-498	878	24	cases	case	NOUN
ftr-498	878	25	was	be	AUX
ftr-498	878	26	not	not	PART
ftr-498	878	27	as	as	ADV
ftr-498	878	28	draconian	draconian	ADJ
ftr-498	878	29	as	as	SCONJ
ftr-498	878	30	it	it	PRON
ftr-498	878	31	appeared	appear	VERB
ftr-498	878	32	.	.	PUNCT
ftr-498	879	1	the	the	DET
ftr-498	879	2	court	court	NOUN
ftr-498	879	3	did	do	AUX
ftr-498	879	4	not	not	PART
ftr-498	879	5	,	,	PUNCT
ftr-498	879	6	for	for	ADP
ftr-498	879	7	example	example	NOUN
ftr-498	879	8	,	,	PUNCT
ftr-498	879	9	dismiss	dismiss	VERB
ftr-498	879	10	equitable	equitable	ADJ
ftr-498	879	11	considerations	consideration	NOUN
ftr-498	879	12	as	as	ADP
ftr-498	879	13	irrelevant	irrelevant	ADJ
ftr-498	879	14	to	to	ADP
ftr-498	879	15	ascertaining	ascertain	VERB
ftr-498	879	16	a	a	DET
ftr-498	879	17	state	state	NOUN
ftr-498	879	18	's	's	PART
ftr-498	879	19	constitutional	constitutional	ADJ
ftr-498	879	20	obligation	obligation	NOUN
ftr-498	879	21	to	to	PART
ftr-498	879	22	remedy	remedy	VERB
ftr-498	879	23	its	its	PRON
ftr-498	879	24	mistakes	mistake	NOUN
ftr-498	879	25	.	.	PUNCT
ftr-498	880	1	indeed	indeed	ADV
ftr-498	880	2	,	,	PUNCT
ftr-498	880	3	it	it	PRON
ftr-498	880	4	acknowledged	acknowledge	VERB
ftr-498	880	5	that	that	SCONJ
ftr-498	880	6	"	"	PUNCT
ftr-498	880	7	within	within	ADP
ftr-498	880	8	our	our	PRON
ftr-498	880	9	due	due	ADJ
ftr-498	880	10	process	process	NOUN
ftr-498	880	11	jurisprudence	jurisprudence	NOUN
ftr-498	880	12	,	,	PUNCT
ftr-498	880	13	state	state	NOUN
ftr-498	880	14	interests	interest	NOUN
ftr-498	880	15	traditionally	traditionally	ADV
ftr-498	880	16	have	have	AUX
ftr-498	880	17	played	play	VERB
ftr-498	880	18	,	,	PUNCT
ftr-498	880	19	and	and	CCONJ
ftr-498	880	20	may	may	AUX
ftr-498	880	21	play	play	VERB
ftr-498	880	22	,	,	PUNCT
ftr-498	880	23	some	some	DET
ftr-498	880	24	role	role	NOUN
ftr-498	880	25	in	in	ADP
ftr-498	880	26	shaping	shape	VERB
ftr-498	880	27	the	the	DET
ftr-498	880	28	contours	contours	NOUN
ftr-498	880	29	of	of	ADP
ftr-498	880	30	the	the	DET
ftr-498	880	31	relief	relief	NOUN
ftr-498	880	32	that	that	SCONJ
ftr-498	880	33	the	the	DET
ftr-498	880	34	state	state	NOUN
ftr-498	880	35	must	must	AUX
ftr-498	880	36	provide	provide	VERB
ftr-498	880	37	to	to	ADP
ftr-498	880	38	illegally	illegally	ADV
ftr-498	880	39	or	or	CCONJ
ftr-498	880	40	erroneously	erroneously	ADV
ftr-498	880	41	deprived	deprive	VERB
ftr-498	880	42	taxpayers	taxpayer	NOUN
ftr-498	880	43	.	.	PUNCT
ftr-498	881	1	"	"	PUNCT
ftr-498	881	2	'	'	PUNCT
ftr-498	881	3	37	37	NUM
ftr-498	881	4	the	the	DET
ftr-498	881	5	court	court	NOUN
ftr-498	881	6	also	also	ADV
ftr-498	881	7	spent	spend	VERB
ftr-498	881	8	several	several	ADJ
ftr-498	881	9	pages	page	NOUN
ftr-498	881	10	discussing	discuss	VERB
ftr-498	881	11	florida	florida	PROPN
ftr-498	881	12	's	's	PART
ftr-498	881	13	claim	claim	NOUN
ftr-498	881	14	that	that	SCONJ
ftr-498	881	15	the	the	DET
ftr-498	881	16	court	court	NOUN
ftr-498	881	17	's	's	PART
ftr-498	881	18	order	order	NOUN
ftr-498	881	19	of	of	ADP
ftr-498	881	20	retroactive	retroactive	ADJ
ftr-498	881	21	relief	relief	NOUN
ftr-498	881	22	was	be	AUX
ftr-498	881	23	unjust	unjust	ADJ
ftr-498	881	24	.	.	PUNCT
ftr-498	881	25	'	'	PUNCT
ftr-498	882	1	the	the	DET
ftr-498	882	2	court	court	NOUN
ftr-498	882	3	's	's	PART
ftr-498	882	4	conclusions	conclusion	NOUN
ftr-498	882	5	,	,	PUNCT
ftr-498	882	6	however	however	ADV
ftr-498	882	7	,	,	PUNCT
ftr-498	882	8	were	be	AUX
ftr-498	882	9	uncompromising	uncompromise	VERB
ftr-498	882	10	.	.	PUNCT
ftr-498	883	1	at	at	ADP
ftr-498	883	2	least	least	ADJ
ftr-498	883	3	with	with	ADP
ftr-498	883	4	respect	respect	NOUN
ftr-498	883	5	to	to	ADP
ftr-498	883	6	taxes	taxis	NOUN
ftr-498	883	7	collected	collect	VERB
ftr-498	883	8	after	after	ADP
ftr-498	883	9	mckesson	mckesson	PROPN
ftr-498	883	10	's	's	PART
ftr-498	883	11	announcement	announcement	NOUN
ftr-498	883	12	,	,	PUNCT
ftr-498	883	13	it	it	PRON
ftr-498	883	14	averred	aver	VERB
ftr-498	883	15	unambiguously	unambiguously	ADV
ftr-498	883	16	technically	technically	ADV
ftr-498	883	17	illegal	illegal	ADJ
ftr-498	883	18	collection	collection	NOUN
ftr-498	883	19	of	of	ADP
ftr-498	883	20	tariffs	tariff	NOUN
ftr-498	883	21	six	six	NUM
ftr-498	883	22	years	year	NOUN
ftr-498	883	23	before	before	ADV
ftr-498	883	24	)	)	PUNCT
ftr-498	883	25	and	and	CCONJ
ftr-498	883	26	anderson	anderson	PROPN
ftr-498	883	27	v.	v.	PROPN
ftr-498	883	28	mt	mt	PROPN
ftr-498	883	29	.	.	PROPN
ftr-498	883	30	clemens	clemens	PROPN
ftr-498	883	31	pottery	pottery	PROPN
ftr-498	883	32	co.	co.	PROPN
ftr-498	883	33	,	,	PUNCT
ftr-498	883	34	328	328	NUM
ftr-498	883	35	u.s	u.s	PROPN
ftr-498	883	36	.	.	PROPN
ftr-498	883	37	680	680	NUM
ftr-498	883	38	(	(	PUNCT
ftr-498	883	39	1946	1946	NUM
ftr-498	883	40	)	)	PUNCT
ftr-498	883	41	(	(	PUNCT
ftr-498	883	42	rejecting	reject	VERB
ftr-498	883	43	challenge	challenge	NOUN
ftr-498	883	44	to	to	ADP
ftr-498	883	45	portal	portal	ADJ
ftr-498	883	46	-	-	PUNCT
ftr-498	883	47	to	to	ADP
ftr-498	883	48	-	-	PUNCT
ftr-498	883	49	portal	portal	ADJ
ftr-498	883	50	act	act	NOUN
ftr-498	883	51	,	,	PUNCT
ftr-498	883	52	which	which	PRON
ftr-498	883	53	amended	amend	VERB
ftr-498	883	54	earlier	early	ADJ
ftr-498	883	55	legislation	legislation	NOUN
ftr-498	883	56	retroactively	retroactively	ADV
ftr-498	883	57	by	by	ADP
ftr-498	883	58	nine	nine	NUM
ftr-498	883	59	years	year	NOUN
ftr-498	883	60	to	to	PART
ftr-498	883	61	correct	correct	VERB
ftr-498	883	62	misunderstanding	misunderstanding	NOUN
ftr-498	883	63	that	that	PRON
ftr-498	883	64	would	would	AUX
ftr-498	883	65	have	have	AUX
ftr-498	883	66	been	be	AUX
ftr-498	883	67	costly	costly	ADJ
ftr-498	883	68	to	to	ADP
ftr-498	883	69	employers	employer	NOUN
ftr-498	883	70	)	)	PUNCT
ftr-498	883	71	with	with	ADP
ftr-498	883	72	coolidge	coolidge	PROPN
ftr-498	883	73	v.	v.	CCONJ
ftr-498	883	74	long	long	ADV
ftr-498	883	75	,	,	PUNCT
ftr-498	883	76	282	282	NUM
ftr-498	883	77	u.s	u.s	PROPN
ftr-498	883	78	.	.	PROPN
ftr-498	883	79	582	582	NUM
ftr-498	883	80	(	(	PUNCT
ftr-498	883	81	1931	1931	NUM
ftr-498	883	82	)	)	PUNCT
ftr-498	883	83	(	(	PUNCT
ftr-498	883	84	invalidating	invalidate	VERB
ftr-498	883	85	retroactive	retroactive	ADJ
ftr-498	883	86	succession	succession	NOUN
ftr-498	883	87	tax	tax	NOUN
ftr-498	883	88	that	that	PRON
ftr-498	883	89	trust	trust	NOUN
ftr-498	883	90	settlor	settlor	NOUN
ftr-498	883	91	could	could	AUX
ftr-498	883	92	not	not	PART
ftr-498	883	93	reasonably	reasonably	ADV
ftr-498	883	94	have	have	AUX
ftr-498	883	95	anticipated	anticipate	VERB
ftr-498	883	96	)	)	PUNCT
ftr-498	883	97	and	and	CCONJ
ftr-498	883	98	untermyer	untermyer	PROPN
ftr-498	883	99	v.	v.	PROPN
ftr-498	883	100	anderson	anderson	PROPN
ftr-498	883	101	,	,	PUNCT
ftr-498	883	102	276	276	NUM
ftr-498	883	103	u.s	u.s	PROPN
ftr-498	883	104	.	.	PROPN
ftr-498	883	105	440	440	NUM
ftr-498	883	106	(	(	PUNCT
ftr-498	883	107	1928	1928	NUM
ftr-498	883	108	)	)	PUNCT
ftr-498	883	109	(	(	PUNCT
ftr-498	883	110	striking	strike	VERB
ftr-498	883	111	down	down	ADP
ftr-498	883	112	retroactive	retroactive	ADJ
ftr-498	883	113	gift	gift	NOUN
ftr-498	883	114	tax	tax	NOUN
ftr-498	883	115	)	)	PUNCT
ftr-498	883	116	.	.	PUNCT
ftr-498	884	1	133	133	NUM
ftr-498	884	2	.	.	PUNCT
ftr-498	885	1	see	see	VERB
ftr-498	885	2	mckesson	mckesson	PROPN
ftr-498	885	3	,	,	PUNCT
ftr-498	885	4	496	496	NUM
ftr-498	885	5	u.s	u.s	PROPN
ftr-498	885	6	.	.	PROPN
ftr-498	885	7	at	at	ADP
ftr-498	885	8	40	40	NUM
ftr-498	885	9	-	-	SYM
ftr-498	885	10	41	41	NUM
ftr-498	885	11	.	.	PUNCT
ftr-498	886	1	states	state	NOUN
ftr-498	886	2	are	be	AUX
ftr-498	886	3	free	free	ADJ
ftr-498	886	4	to	to	PART
ftr-498	886	5	provide	provide	VERB
ftr-498	886	6	more	more	ADJ
ftr-498	886	7	relief	relief	NOUN
ftr-498	886	8	than	than	ADP
ftr-498	886	9	the	the	DET
ftr-498	886	10	constitutional	constitutional	ADJ
ftr-498	886	11	minimum	minimum	NOUN
ftr-498	886	12	.	.	PUNCT
ftr-498	887	1	i	i	PRON
ftr-498	887	2	d.	d.	PROPN
ftr-498	887	3	at	at	ADP
ftr-498	887	4	52	52	NUM
ftr-498	887	5	n.36	n.36	NOUN
ftr-498	887	6	.	.	PUNCT
ftr-498	888	1	but	but	CCONJ
ftr-498	888	2	few	few	ADJ
ftr-498	888	3	are	be	AUX
ftr-498	888	4	likely	likely	ADJ
ftr-498	888	5	to	to	PART
ftr-498	888	6	show	show	VERB
ftr-498	888	7	such	such	ADJ
ftr-498	888	8	magnanimity	magnanimity	NOUN
ftr-498	888	9	.	.	PUNCT
ftr-498	889	1	indeed	indeed	ADV
ftr-498	889	2	,	,	PUNCT
ftr-498	889	3	in	in	ADP
ftr-498	889	4	the	the	DET
ftr-498	889	5	case	case	NOUN
ftr-498	889	6	of	of	ADP
ftr-498	889	7	an	an	DET
ftr-498	889	8	unconstitutional	unconstitutional	ADJ
ftr-498	889	9	tax	tax	NOUN
ftr-498	889	10	disparity	disparity	NOUN
ftr-498	889	11	,	,	PUNCT
ftr-498	889	12	additional	additional	ADJ
ftr-498	889	13	compensation	compensation	NOUN
ftr-498	889	14	will	will	AUX
ftr-498	889	15	typically	typically	ADV
ftr-498	889	16	not	not	PART
ftr-498	889	17	be	be	AUX
ftr-498	889	18	an	an	DET
ftr-498	889	19	option	option	NOUN
ftr-498	889	20	at	at	ADV
ftr-498	889	21	all	all	ADV
ftr-498	889	22	,	,	PUNCT
ftr-498	889	23	for	for	ADP
ftr-498	889	24	granting	grant	VERB
ftr-498	889	25	more	more	ADJ
ftr-498	889	26	relief	relief	NOUN
ftr-498	889	27	than	than	SCONJ
ftr-498	889	28	a	a	DET
ftr-498	889	29	party	party	NOUN
ftr-498	889	30	is	be	AUX
ftr-498	889	31	due	due	ADJ
ftr-498	889	32	could	could	AUX
ftr-498	889	33	easily	easily	ADV
ftr-498	889	34	create	create	VERB
ftr-498	889	35	an	an	DET
ftr-498	889	36	inequality	inequality	NOUN
ftr-498	889	37	in	in	ADP
ftr-498	889	38	treatment	treatment	NOUN
ftr-498	889	39	that	that	PRON
ftr-498	889	40	itself	itself	PRON
ftr-498	889	41	discriminates	discriminate	VERB
ftr-498	889	42	unlawfully	unlawfully	ADV
ftr-498	889	43	against	against	ADP
ftr-498	889	44	former	former	ADJ
ftr-498	889	45	beneficiaries	beneficiary	NOUN
ftr-498	889	46	of	of	ADP
ftr-498	889	47	the	the	DET
ftr-498	889	48	tax	tax	NOUN
ftr-498	889	49	disparity	disparity	NOUN
ftr-498	889	50	.	.	PUNCT
ftr-498	890	1	134	134	NUM
ftr-498	890	2	.	.	PUNCT
ftr-498	891	1	american	american	PROPN
ftr-498	891	2	trucking	trucking	PROPN
ftr-498	891	3	,	,	PUNCT
ftr-498	891	4	496	496	NUM
ftr-498	891	5	u.s	u.s	PROPN
ftr-498	891	6	.	.	PROPN
ftr-498	892	1	at	at	ADP
ftr-498	892	2	184	184	NUM
ftr-498	892	3	(	(	PUNCT
ftr-498	892	4	plurality	plurality	NOUN
ftr-498	892	5	opinion	opinion	NOUN
ftr-498	892	6	)	)	PUNCT
ftr-498	892	7	.	.	PUNCT
ftr-498	893	1	135	135	NUM
ftr-498	893	2	.	.	PUNCT
ftr-498	894	1	i	i	PRON
ftr-498	894	2	d.	d.	PROPN
ftr-498	894	3	at	at	ADP
ftr-498	894	4	181	181	NUM
ftr-498	894	5	(	(	PUNCT
ftr-498	894	6	plurality	plurality	NOUN
ftr-498	894	7	opinion	opinion	NOUN
ftr-498	894	8	)	)	PUNCT
ftr-498	894	9	.	.	PUNCT
ftr-498	895	1	136	136	NUM
ftr-498	895	2	.	.	PUNCT
ftr-498	896	1	see	see	VERB
ftr-498	896	2	i	i	PRON
ftr-498	896	3	d.	d.	PROPN
ftr-498	896	4	at	at	ADP
ftr-498	896	5	221	221	NUM
ftr-498	896	6	-	-	SYM
ftr-498	896	7	23	23	NUM
ftr-498	896	8	(	(	PUNCT
ftr-498	896	9	stevens	stevens	PROPN
ftr-498	896	10	.	.	PROPN
ftr-498	896	11	j.	j.	PROPN
ftr-498	896	12	,	,	PUNCT
ftr-498	896	13	dissenting	dissent	VERB
ftr-498	896	14	)	)	PUNCT
ftr-498	896	15	.	.	PUNCT
ftr-498	897	1	137	137	NUM
ftr-498	897	2	.	.	PUNCT
ftr-498	898	1	mckesson	mckesson	PROPN
ftr-498	898	2	,	,	PUNCT
ftr-498	898	3	496	496	NUM
ftr-498	898	4	u.s	u.s	PROPN
ftr-498	898	5	.	.	PROPN
ftr-498	898	6	at	at	ADP
ftr-498	898	7	50	50	NUM
ftr-498	898	8	.	.	PUNCT
ftr-498	898	9	138	138	NUM
ftr-498	898	10	.	.	PUNCT
ftr-498	899	1	i	i	PRON
ftr-498	899	2	d.	d.	PROPN
ftr-498	899	3	at	at	ADP
ftr-498	899	4	44	44	NUM
ftr-498	899	5	-	-	SYM
ftr-498	899	6	51	51	NUM
ftr-498	899	7	.	.	PUNCT
ftr-498	899	8	19931	19931	NUM
ftr-498	899	9	florida	florida	PROPN
ftr-498	899	10	tax	tax	NOUN
ftr-498	899	11	review	review	NOUN
ftr-498	899	12	that	that	SCONJ
ftr-498	899	13	a	a	DET
ftr-498	899	14	state	state	NOUN
ftr-498	899	15	's	's	PART
ftr-498	899	16	ability	ability	NOUN
ftr-498	899	17	to	to	PART
ftr-498	899	18	hedge	hedge	VERB
ftr-498	899	19	tax	tax	NOUN
ftr-498	899	20	payments	payment	NOUN
ftr-498	899	21	and	and	CCONJ
ftr-498	899	22	refund	refund	NOUN
ftr-498	899	23	actions	action	NOUN
ftr-498	899	24	with	with	ADP
ftr-498	899	25	procedural	procedural	ADJ
ftr-498	899	26	requirements	requirement	NOUN
ftr-498	899	27	"	"	PUNCT
ftr-498	899	28	suffices	suffice	VERB
ftr-498	899	29	to	to	PART
ftr-498	899	30	secure	secure	VERB
ftr-498	899	31	the	the	DET
ftr-498	899	32	state	state	NOUN
ftr-498	899	33	's	's	PART
ftr-498	899	34	interest	interest	NOUN
ftr-498	899	35	in	in	ADP
ftr-498	899	36	stable	stable	ADJ
ftr-498	899	37	fiscal	fiscal	ADJ
ftr-498	899	38	planning	planning	NOUN
ftr-498	899	39	when	when	SCONJ
ftr-498	899	40	weighed	weigh	VERB
ftr-498	899	41	against	against	ADP
ftr-498	899	42	its	its	PRON
ftr-498	899	43	constitutional	constitutional	ADJ
ftr-498	899	44	obligation	obligation	NOUN
ftr-498	899	45	to	to	PART
ftr-498	899	46	provide	provide	VERB
ftr-498	899	47	relief	relief	NOUN
ftr-498	899	48	for	for	ADP
ftr-498	899	49	an	an	DET
ftr-498	899	50	unlawful	unlawful	ADJ
ftr-498	899	51	tax	tax	NOUN
ftr-498	899	52	.	.	PUNCT
ftr-498	900	1	"	"	PUNCT
ftr-498	900	2	"	"	PUNCT
ftr-498	900	3	'	'	PUNCT
ftr-498	900	4	in	in	ADP
ftr-498	900	5	addition	addition	NOUN
ftr-498	900	6	,	,	PUNCT
ftr-498	900	7	the	the	DET
ftr-498	900	8	court	court	NOUN
ftr-498	900	9	held	hold	VERB
ftr-498	900	10	that	that	SCONJ
ftr-498	900	11	florida	florida	PROPN
ftr-498	900	12	lacked	lack	VERB
ftr-498	900	13	a	a	DET
ftr-498	900	14	persuasive	persuasive	ADJ
ftr-498	900	15	claim	claim	NOUN
ftr-498	900	16	to	to	ADP
ftr-498	900	17	special	special	ADJ
ftr-498	900	18	treatment	treatment	NOUN
ftr-498	900	19	for	for	ADP
ftr-498	900	20	its	its	PRON
ftr-498	900	21	conduct	conduct	NOUN
ftr-498	900	22	-	-	PUNCT
ftr-498	900	23	which	which	PRON
ftr-498	900	24	of	of	ADP
ftr-498	900	25	course	course	NOUN
ftr-498	900	26	preceded	precede	VERB
ftr-498	900	27	the	the	DET
ftr-498	900	28	court	court	NOUN
ftr-498	900	29	's	's	PART
ftr-498	900	30	ruling	ruling	NOUN
ftr-498	900	31	-	-	PUNCT
ftr-498	900	32	because	because	SCONJ
ftr-498	900	33	its	its	PRON
ftr-498	900	34	discriminatory	discriminatory	ADJ
ftr-498	900	35	liquor	liquor	NOUN
ftr-498	900	36	excise	excise	NOUN
ftr-498	900	37	tax	tax	NOUN
ftr-498	900	38	was	be	AUX
ftr-498	900	39	conspicuously	conspicuously	ADV
ftr-498	900	40	unconstitutional	unconstitutional	ADJ
ftr-498	900	41	.	.	PUNCT
ftr-498	901	1	140	140	NUM
ftr-498	901	2	what	what	PRON
ftr-498	901	3	the	the	DET
ftr-498	901	4	court	court	NOUN
ftr-498	901	5	's	's	PART
ftr-498	901	6	discussion	discussion	NOUN
ftr-498	901	7	of	of	ADP
ftr-498	901	8	the	the	DET
ftr-498	901	9	equities	equity	NOUN
ftr-498	901	10	surrounding	surround	VERB
ftr-498	901	11	backwardlooking	backwardlooke	VERB
ftr-498	901	12	relief	relief	NOUN
ftr-498	901	13	in	in	ADP
ftr-498	901	14	florida	florida	PROPN
ftr-498	901	15	's	's	PART
ftr-498	901	16	own	own	ADJ
ftr-498	901	17	case	case	NOUN
ftr-498	901	18	possibly	possibly	ADV
ftr-498	901	19	suggests	suggest	VERB
ftr-498	901	20	,	,	PUNCT
ftr-498	901	21	however	however	ADV
ftr-498	901	22	,	,	PUNCT
ftr-498	901	23	is	be	AUX
ftr-498	901	24	that	that	SCONJ
ftr-498	901	25	while	while	SCONJ
ftr-498	901	26	states	state	NOUN
ftr-498	901	27	have	have	VERB
ftr-498	901	28	at	at	ADP
ftr-498	901	29	their	their	PRON
ftr-498	901	30	disposal	disposal	NOUN
ftr-498	901	31	adequate	adequate	ADJ
ftr-498	901	32	procedural	procedural	ADJ
ftr-498	901	33	protections	protection	NOUN
ftr-498	901	34	for	for	ADP
ftr-498	901	35	the	the	DET
ftr-498	901	36	future	future	NOUN
ftr-498	901	37	,	,	PUNCT
ftr-498	901	38	now	now	ADV
ftr-498	901	39	that	that	SCONJ
ftr-498	901	40	mckesson	mckesson	PROPN
ftr-498	901	41	's	's	PART
ftr-498	901	42	holding	holding	NOUN
ftr-498	901	43	is	be	AUX
ftr-498	901	44	plain	plain	ADJ
ftr-498	901	45	for	for	SCONJ
ftr-498	901	46	all	all	PRON
ftr-498	901	47	to	to	PART
ftr-498	901	48	study	study	VERB
ftr-498	901	49	,	,	PUNCT
ftr-498	901	50	states	state	NOUN
ftr-498	901	51	might	might	AUX
ftr-498	901	52	not	not	PART
ftr-498	901	53	have	have	AUX
ftr-498	901	54	had	have	VERB
ftr-498	901	55	adequate	adequate	ADJ
ftr-498	901	56	warning	warning	NOUN
ftr-498	901	57	in	in	ADP
ftr-498	901	58	the	the	DET
ftr-498	901	59	past	past	NOUN
ftr-498	901	60	.	.	PUNCT
ftr-498	902	1	according	accord	VERB
ftr-498	902	2	to	to	ADP
ftr-498	902	3	this	this	DET
ftr-498	902	4	reading	reading	NOUN
ftr-498	902	5	,	,	PUNCT
ftr-498	902	6	each	each	DET
ftr-498	902	7	claim	claim	VERB
ftr-498	902	8	that	that	SCONJ
ftr-498	902	9	retroactive	retroactive	ADJ
ftr-498	902	10	relief	relief	NOUN
ftr-498	902	11	would	would	AUX
ftr-498	902	12	be	be	AUX
ftr-498	902	13	inequitable	inequitable	ADJ
ftr-498	902	14	for	for	SCONJ
ftr-498	902	15	this	this	DET
ftr-498	902	16	pre	pre	ADJ
ftr-498	902	17	-	-	ADJ
ftr-498	902	18	mckesson	mckesson	ADJ
ftr-498	902	19	period	period	NOUN
ftr-498	902	20	must	must	AUX
ftr-498	902	21	be	be	AUX
ftr-498	902	22	assessed	assess	VERB
ftr-498	902	23	separately	separately	ADV
ftr-498	902	24	.	.	PUNCT
ftr-498	903	1	from	from	ADP
ftr-498	903	2	the	the	DET
ftr-498	903	3	court	court	NOUN
ftr-498	903	4	's	's	PART
ftr-498	903	5	reasoning	reasoning	NOUN
ftr-498	903	6	in	in	ADP
ftr-498	903	7	mckesson	mckesson	PROPN
ftr-498	903	8	,	,	PUNCT
ftr-498	903	9	one	one	PRON
ftr-498	903	10	might	might	AUX
ftr-498	903	11	infer	infer	VERB
ftr-498	903	12	that	that	SCONJ
ftr-498	903	13	any	any	DET
ftr-498	903	14	case	case	NOUN
ftr-498	903	15	that	that	PRON
ftr-498	903	16	failed	fail	VERB
ftr-498	903	17	to	to	PART
ftr-498	903	18	satisfy	satisfy	VERB
ftr-498	903	19	chevron	chevron	PROPN
ftr-498	903	20	oil	oil	NOUN
ftr-498	903	21	's	's	PART
ftr-498	903	22	first	first	ADJ
ftr-498	903	23	prong	prong	NOUN
ftr-498	903	24	-	-	PUNCT
ftr-498	903	25	because	because	SCONJ
ftr-498	903	26	it	it	PRON
ftr-498	903	27	did	do	AUX
ftr-498	903	28	not	not	PART
ftr-498	903	29	establish	establish	VERB
ftr-498	903	30	a	a	DET
ftr-498	903	31	new	new	ADJ
ftr-498	903	32	principle	principle	NOUN
ftr-498	903	33	of	of	ADP
ftr-498	903	34	law	law	NOUN
ftr-498	903	35	by	by	ADP
ftr-498	903	36	overruling	overrule	VERB
ftr-498	903	37	precedent	precedent	NOUN
ftr-498	903	38	or	or	CCONJ
ftr-498	903	39	by	by	ADP
ftr-498	903	40	deciding	decide	VERB
ftr-498	903	41	an	an	DET
ftr-498	903	42	issue	issue	NOUN
ftr-498	903	43	of	of	ADP
ftr-498	903	44	first	first	ADJ
ftr-498	903	45	impression	impression	NOUN
ftr-498	903	46	whose	whose	DET
ftr-498	903	47	resolution	resolution	NOUN
ftr-498	903	48	was	be	AUX
ftr-498	903	49	not	not	PART
ftr-498	903	50	clearly	clearly	ADV
ftr-498	903	51	foreshadowed	foreshadow	VERB
ftr-498	903	52	-	-	PUNCT
ftr-498	903	53	would	would	AUX
ftr-498	903	54	probably	probably	ADV
ftr-498	903	55	not	not	PART
ftr-498	903	56	qualify	qualify	VERB
ftr-498	903	57	for	for	ADP
ftr-498	903	58	a	a	DET
ftr-498	903	59	full	full	ADJ
ftr-498	903	60	or	or	CCONJ
ftr-498	903	61	partial	partial	ADJ
ftr-498	903	62	exemption	exemption	NOUN
ftr-498	903	63	from	from	ADP
ftr-498	903	64	mckesson	mckesson	PROPN
ftr-498	903	65	's	's	PART
ftr-498	903	66	remedial	remedial	ADJ
ftr-498	903	67	requirements	requirement	NOUN
ftr-498	903	68	.	.	PUNCT
ftr-498	904	1	but	but	CCONJ
ftr-498	904	2	cases	case	NOUN
ftr-498	904	3	that	that	PRON
ftr-498	904	4	passed	pass	VERB
ftr-498	904	5	that	that	DET
ftr-498	904	6	test	test	NOUN
ftr-498	904	7	,	,	PUNCT
ftr-498	904	8	perhaps	perhaps	ADV
ftr-498	904	9	along	along	ADP
ftr-498	904	10	with	with	ADP
ftr-498	904	11	some	some	PRON
ftr-498	904	12	that	that	PRON
ftr-498	904	13	were	be	AUX
ftr-498	904	14	surprising	surprising	ADJ
ftr-498	904	15	but	but	CCONJ
ftr-498	904	16	not	not	PART
ftr-498	904	17	quite	quite	ADV
ftr-498	904	18	surprising	surprising	ADJ
ftr-498	904	19	enough	enough	ADV
ftr-498	904	20	to	to	PART
ftr-498	904	21	meet	meet	VERB
ftr-498	904	22	chevron	chevron	NOUN
ftr-498	904	23	oil	oil	NOUN
ftr-498	904	24	's	's	PART
ftr-498	904	25	test	test	NOUN
ftr-498	904	26	for	for	ADP
ftr-498	904	27	nonretroactivity	nonretroactivity	NOUN
ftr-498	904	28	,	,	PUNCT
ftr-498	904	29	might	might	AUX
ftr-498	904	30	qualify	qualify	VERB
ftr-498	904	31	.	.	PUNCT
ftr-498	905	1	i	i	PRON
ftr-498	905	2	advance	advance	VERB
ftr-498	905	3	this	this	DET
ftr-498	905	4	possible	possible	ADJ
ftr-498	905	5	reading	reading	NOUN
ftr-498	905	6	of	of	ADP
ftr-498	905	7	mckesson	mckesson	PROPN
ftr-498	905	8	tentatively	tentatively	ADV
ftr-498	905	9	,	,	PUNCT
ftr-498	905	10	for	for	SCONJ
ftr-498	905	11	the	the	DET
ftr-498	905	12	court	court	NOUN
ftr-498	905	13	's	's	PART
ftr-498	905	14	opinion	opinion	NOUN
ftr-498	905	15	is	be	AUX
ftr-498	905	16	enigmatic	enigmatic	ADJ
ftr-498	905	17	.	.	PUNCT
ftr-498	906	1	this	this	DET
ftr-498	906	2	interpretation	interpretation	NOUN
ftr-498	906	3	allows	allow	VERB
ftr-498	906	4	one	one	PRON
ftr-498	906	5	to	to	PART
ftr-498	906	6	understand	understand	VERB
ftr-498	906	7	most	most	ADJ
ftr-498	906	8	of	of	ADP
ftr-498	906	9	what	what	PRON
ftr-498	906	10	the	the	DET
ftr-498	906	11	court	court	NOUN
ftr-498	906	12	said	say	VERB
ftr-498	906	13	.	.	PUNCT
ftr-498	907	1	but	but	CCONJ
ftr-498	907	2	it	it	PRON
ftr-498	907	3	might	might	AUX
ftr-498	907	4	not	not	PART
ftr-498	907	5	be	be	AUX
ftr-498	907	6	the	the	DET
ftr-498	907	7	only	only	ADJ
ftr-498	907	8	plausible	plausible	ADJ
ftr-498	907	9	gloss	gloss	NOUN
ftr-498	907	10	,	,	PUNCT
ftr-498	907	11	and	and	CCONJ
ftr-498	907	12	perhaps	perhaps	ADV
ftr-498	907	13	some	some	PRON
ftr-498	907	14	of	of	ADP
ftr-498	907	15	what	what	PRON
ftr-498	907	16	it	it	PRON
ftr-498	907	17	explains	explain	VERB
ftr-498	907	18	was	be	AUX
ftr-498	907	19	mere	mere	ADJ
ftr-498	907	20	confusion	confusion	NOUN
ftr-498	907	21	or	or	CCONJ
ftr-498	907	22	what	what	PRON
ftr-498	907	23	the	the	DET
ftr-498	907	24	justices	justice	NOUN
ftr-498	907	25	would	would	AUX
ftr-498	907	26	now	now	ADV
ftr-498	907	27	regard	regard	VERB
ftr-498	907	28	as	as	ADP
ftr-498	907	29	error	error	NOUN
ftr-498	907	30	.	.	PUNCT
ftr-498	908	1	one	one	NUM
ftr-498	908	2	obvious	obvious	ADJ
ftr-498	908	3	difficulty	difficulty	NOUN
ftr-498	908	4	it	it	PRON
ftr-498	908	5	encounters	encounter	VERB
ftr-498	908	6	is	be	AUX
ftr-498	908	7	that	that	SCONJ
ftr-498	908	8	,	,	PUNCT
ftr-498	908	9	at	at	ADP
ftr-498	908	10	least	least	ADJ
ftr-498	908	11	when	when	SCONJ
ftr-498	908	12	mckesson	mckesson	PROPN
ftr-498	908	13	was	be	AUX
ftr-498	908	14	decided	decide	VERB
ftr-498	908	15	,	,	PUNCT
ftr-498	908	16	it	it	PRON
ftr-498	908	17	is	be	AUX
ftr-498	908	18	hard	hard	ADJ
ftr-498	908	19	to	to	PART
ftr-498	908	20	imagine	imagine	VERB
ftr-498	908	21	many	many	ADJ
ftr-498	908	22	cases	case	NOUN
ftr-498	908	23	involving	involve	VERB
ftr-498	908	24	pre	pre	ADJ
ftr-498	908	25	-	-	ADJ
ftr-498	908	26	mckesson	mckesson	ADJ
ftr-498	908	27	unconstitutional	unconstitutional	ADJ
ftr-498	908	28	taxation	taxation	NOUN
ftr-498	908	29	that	that	PRON
ftr-498	908	30	satisfied	satisfy	VERB
ftr-498	908	31	chevron	chevron	NOUN
ftr-498	908	32	oil	oil	NOUN
ftr-498	908	33	's	's	PART
ftr-498	908	34	first	first	ADJ
ftr-498	908	35	prong	prong	NOUN
ftr-498	908	36	-	-	PUNCT
ftr-498	908	37	by	by	ADP
ftr-498	908	38	laying	lay	VERB
ftr-498	908	39	down	down	ADP
ftr-498	908	40	a	a	DET
ftr-498	908	41	new	new	ADJ
ftr-498	908	42	principle	principle	NOUN
ftr-498	908	43	of	of	ADP
ftr-498	908	44	law	law	NOUN
ftr-498	908	45	in	in	ADP
ftr-498	908	46	defiance	defiance	NOUN
ftr-498	908	47	of	of	ADP
ftr-498	908	48	precedent	precedent	NOUN
ftr-498	908	49	or	or	CCONJ
ftr-498	908	50	other	other	ADJ
ftr-498	908	51	legal	legal	ADJ
ftr-498	908	52	indicators	indicator	NOUN
ftr-498	908	53	-	-	PUNCT
ftr-498	908	54	yet	yet	ADV
ftr-498	908	55	still	still	ADV
ftr-498	908	56	reached	reach	VERB
ftr-498	908	57	the	the	DET
ftr-498	908	58	stage	stage	NOUN
ftr-498	908	59	at	at	ADP
ftr-498	908	60	which	which	PRON
ftr-498	908	61	mckesson	mckesson	NOUN
ftr-498	908	62	's	's	PART
ftr-498	908	63	analysis	analysis	NOUN
ftr-498	908	64	became	become	VERB
ftr-498	908	65	relevant	relevant	ADJ
ftr-498	908	66	.	.	PUNCT
ftr-498	909	1	tax	tax	NOUN
ftr-498	909	2	cases	case	NOUN
ftr-498	909	3	that	that	PRON
ftr-498	909	4	meet	meet	VERB
ftr-498	909	5	chevron	chevron	NOUN
ftr-498	909	6	oil	oil	NOUN
ftr-498	909	7	's	's	PART
ftr-498	909	8	threshold	threshold	NOUN
ftr-498	909	9	requirement	requirement	NOUN
ftr-498	909	10	for	for	ADP
ftr-498	909	11	nonretroactivity	nonretroactivity	NOUN
ftr-498	909	12	will	will	AUX
ftr-498	909	13	ordinarily	ordinarily	ADV
ftr-498	909	14	not	not	PART
ftr-498	909	15	prompt	prompt	VERB
ftr-498	909	16	any	any	DET
ftr-498	909	17	remedial	remedial	ADJ
ftr-498	909	18	inquiry	inquiry	NOUN
ftr-498	909	19	,	,	PUNCT
ftr-498	909	20	because	because	SCONJ
ftr-498	909	21	the	the	DET
ftr-498	909	22	remaining	remain	VERB
ftr-498	909	23	considerations	consideration	NOUN
ftr-498	909	24	(	(	PUNCT
ftr-498	909	25	the	the	DET
ftr-498	909	26	purpose	purpose	NOUN
ftr-498	909	27	of	of	ADP
ftr-498	909	28	the	the	DET
ftr-498	909	29	new	new	ADJ
ftr-498	909	30	rule	rule	NOUN
ftr-498	909	31	,	,	PUNCT
ftr-498	909	32	equitable	equitable	ADJ
ftr-498	909	33	arguments	argument	NOUN
ftr-498	909	34	)	)	PUNCT
ftr-498	909	35	are	be	AUX
ftr-498	909	36	unlikely	unlikely	ADJ
ftr-498	909	37	to	to	PART
ftr-498	909	38	tip	tip	VERB
ftr-498	909	39	the	the	DET
ftr-498	909	40	verdict	verdict	NOUN
ftr-498	909	41	in	in	ADP
ftr-498	909	42	favor	favor	NOUN
ftr-498	909	43	of	of	ADP
ftr-498	909	44	retroactive	retroactive	ADJ
ftr-498	909	45	application	application	NOUN
ftr-498	909	46	.	.	PUNCT
ftr-498	910	1	likewise	likewise	ADV
ftr-498	910	2	,	,	PUNCT
ftr-498	910	3	it	it	PRON
ftr-498	910	4	is	be	AUX
ftr-498	910	5	difficult	difficult	ADJ
ftr-498	910	6	to	to	PART
ftr-498	910	7	conceive	conceive	VERB
ftr-498	910	8	of	of	ADP
ftr-498	910	9	many	many	ADJ
ftr-498	910	10	rulings	ruling	NOUN
ftr-498	910	11	that	that	PRON
ftr-498	910	12	would	would	AUX
ftr-498	910	13	139	139	NUM
ftr-498	910	14	.	.	PUNCT
ftr-498	911	1	i	i	PRON
ftr-498	911	2	d.	d.	PROPN
ftr-498	911	3	at	at	ADP
ftr-498	911	4	45	45	NUM
ftr-498	911	5	(	(	PUNCT
ftr-498	911	6	emphasis	emphasis	NOUN
ftr-498	911	7	added	add	VERB
ftr-498	911	8	)	)	PUNCT
ftr-498	911	9	;	;	PUNCT
ftr-498	911	10	see	see	VERB
ftr-498	911	11	also	also	ADV
ftr-498	911	12	i	i	PROPN
ftr-498	911	13	d.	d.	PROPN
ftr-498	911	14	at	at	ADP
ftr-498	911	15	50	50	NUM
ftr-498	911	16	(	(	PUNCT
ftr-498	911	17	"	"	PUNCT
ftr-498	911	18	such	such	ADJ
ftr-498	911	19	procedural	procedural	ADJ
ftr-498	911	20	measures	measure	NOUN
ftr-498	911	21	would	would	AUX
ftr-498	911	22	sufficiently	sufficiently	ADV
ftr-498	911	23	protect	protect	VERB
ftr-498	911	24	states	state	NOUN
ftr-498	911	25	'	'	PART
ftr-498	911	26	fiscal	fiscal	ADJ
ftr-498	911	27	security	security	NOUN
ftr-498	911	28	"	"	PUNCT
ftr-498	911	29	in	in	ADP
ftr-498	911	30	the	the	DET
ftr-498	911	31	future	future	NOUN
ftr-498	911	32	.	.	PUNCT
ftr-498	911	33	)	)	PUNCT
ftr-498	911	34	.	.	PUNCT
ftr-498	912	1	140	140	NUM
ftr-498	912	2	.	.	PUNCT
ftr-498	913	1	"	"	PUNCT
ftr-498	913	2	[	[	X
ftr-498	913	3	e]ven	e]ven	ADJ
ftr-498	913	4	were	be	AUX
ftr-498	913	5	we	we	PRON
ftr-498	913	6	to	to	PART
ftr-498	913	7	assume	assume	VERB
ftr-498	913	8	that	that	SCONJ
ftr-498	913	9	the	the	DET
ftr-498	913	10	state	state	NOUN
ftr-498	913	11	's	's	PART
ftr-498	913	12	reliance	reliance	NOUN
ftr-498	913	13	on	on	ADP
ftr-498	913	14	a	a	DET
ftr-498	913	15	'	'	PUNCT
ftr-498	913	16	presumptively	presumptively	ADV
ftr-498	913	17	valid	valid	ADJ
ftr-498	913	18	statute	statute	NOUN
ftr-498	913	19	'	'	PUNCT
ftr-498	913	20	was	be	AUX
ftr-498	913	21	a	a	DET
ftr-498	913	22	relevant	relevant	ADJ
ftr-498	913	23	consideration	consideration	NOUN
ftr-498	913	24	to	to	ADP
ftr-498	913	25	florida	florida	PROPN
ftr-498	913	26	's	's	PART
ftr-498	913	27	obligation	obligation	NOUN
ftr-498	913	28	to	to	PART
ftr-498	913	29	provide	provide	VERB
ftr-498	913	30	relief	relief	NOUN
ftr-498	913	31	,	,	PUNCT
ftr-498	913	32	"	"	PUNCT
ftr-498	913	33	i	i	PRON
ftr-498	913	34	d.	d.	PROPN
ftr-498	913	35	at	at	ADP
ftr-498	913	36	45	45	NUM
ftr-498	913	37	-	-	SYM
ftr-498	913	38	46	46	NUM
ftr-498	913	39	,	,	PUNCT
ftr-498	913	40	the	the	DET
ftr-498	913	41	court	court	NOUN
ftr-498	913	42	said	say	VERB
ftr-498	913	43	-	-	PUNCT
ftr-498	913	44	suggesting	suggesting	NOUN
ftr-498	913	45	,	,	PUNCT
ftr-498	913	46	perhaps	perhaps	ADV
ftr-498	913	47	,	,	PUNCT
ftr-498	913	48	that	that	SCONJ
ftr-498	913	49	a	a	DET
ftr-498	913	50	state	state	NOUN
ftr-498	913	51	's	's	PART
ftr-498	913	52	reliance	reliance	NOUN
ftr-498	913	53	was	be	AUX
ftr-498	913	54	never	never	ADV
ftr-498	913	55	relevant	relevant	ADJ
ftr-498	913	56	(	(	PUNCT
ftr-498	913	57	but	but	CCONJ
ftr-498	913	58	then	then	ADV
ftr-498	913	59	why	why	SCONJ
ftr-498	913	60	consider	consider	VERB
ftr-498	913	61	the	the	DET
ftr-498	913	62	hypothetical?)-florida	hypothetical?)-florida	PROPN
ftr-498	913	63	's	's	PART
ftr-498	913	64	liquor	liquor	NOUN
ftr-498	913	65	excise	excise	NOUN
ftr-498	913	66	tax	tax	NOUN
ftr-498	913	67	could	could	AUX
ftr-498	913	68	hardly	hardly	ADV
ftr-498	913	69	be	be	AUX
ftr-498	913	70	so	so	ADV
ftr-498	913	71	characterized	characterized	ADJ
ftr-498	913	72	because	because	SCONJ
ftr-498	913	73	it	it	PRON
ftr-498	913	74	was	be	AUX
ftr-498	913	75	transparently	transparently	ADV
ftr-498	913	76	unlawful	unlawful	ADJ
ftr-498	913	77	after	after	ADP
ftr-498	913	78	bacchus	bacchus	NOUN
ftr-498	913	79	.	.	PUNCT
ftr-498	914	1	[	[	X
ftr-498	914	2	vol	vol	NOUN
ftr-498	914	3	1:8	1:8	NUM
ftr-498	914	4	harper	harper	NOUN
ftr-498	914	5	and	and	CCONJ
ftr-498	914	6	its	its	PRON
ftr-498	914	7	aftennath	aftennath	NOUN
ftr-498	914	8	apply	apply	VERB
ftr-498	914	9	retroactively	retroactively	ADV
ftr-498	914	10	under	under	ADP
ftr-498	914	11	chevron	chevron	NOUN
ftr-498	914	12	oil	oil	NOUN
ftr-498	914	13	but	but	CCONJ
ftr-498	914	14	be	be	AUX
ftr-498	914	15	so	so	ADV
ftr-498	914	16	dimly	dimly	ADV
ftr-498	914	17	foreshadowed	foreshadow	VERB
ftr-498	914	18	as	as	SCONJ
ftr-498	914	19	to	to	PART
ftr-498	914	20	warrant	warrant	VERB
ftr-498	914	21	an	an	DET
ftr-498	914	22	exemption	exemption	NOUN
ftr-498	914	23	from	from	ADP
ftr-498	914	24	mckesson	mckesson	PROPN
ftr-498	914	25	's	's	PART
ftr-498	914	26	remedial	remedial	ADJ
ftr-498	914	27	obligations	obligation	NOUN
ftr-498	914	28	.	.	PUNCT
ftr-498	915	1	perhaps	perhaps	ADV
ftr-498	915	2	,	,	PUNCT
ftr-498	915	3	however	however	ADV
ftr-498	915	4	,	,	PUNCT
ftr-498	915	5	the	the	DET
ftr-498	915	6	court	court	NOUN
ftr-498	915	7	was	be	AUX
ftr-498	915	8	not	not	PART
ftr-498	915	9	concerned	concerned	ADJ
ftr-498	915	10	about	about	ADP
ftr-498	915	11	how	how	SCONJ
ftr-498	915	12	widespread	widespread	ADJ
ftr-498	915	13	the	the	DET
ftr-498	915	14	problem	problem	NOUN
ftr-498	915	15	was	be	AUX
ftr-498	915	16	:	:	PUNCT
ftr-498	915	17	it	it	PRON
ftr-498	915	18	simply	simply	ADV
ftr-498	915	19	wanted	want	VERB
ftr-498	915	20	to	to	PART
ftr-498	915	21	cover	cover	VERB
ftr-498	915	22	all	all	DET
ftr-498	915	23	possible	possible	ADJ
ftr-498	915	24	cases	case	NOUN
ftr-498	915	25	.	.	PUNCT
ftr-498	916	1	and	and	CCONJ
ftr-498	916	2	there	there	PRON
ftr-498	916	3	is	be	VERB
ftr-498	916	4	at	at	ADV
ftr-498	916	5	least	least	ADJ
ftr-498	916	6	one	one	NUM
ftr-498	916	7	set	set	NOUN
ftr-498	916	8	of	of	ADP
ftr-498	916	9	cases	case	NOUN
ftr-498	916	10	-	-	PUNCT
ftr-498	916	11	those	those	PRON
ftr-498	916	12	in	in	ADP
ftr-498	916	13	which	which	PRON
ftr-498	916	14	the	the	DET
ftr-498	916	15	court	court	NOUN
ftr-498	916	16	,	,	PUNCT
ftr-498	916	17	perhaps	perhaps	ADV
ftr-498	916	18	carelessly	carelessly	ADV
ftr-498	916	19	,	,	PUNCT
ftr-498	916	20	applied	apply	VERB
ftr-498	916	21	its	its	PRON
ftr-498	916	22	ruling	ruling	NOUN
ftr-498	916	23	retroactively	retroactively	ADV
ftr-498	916	24	to	to	ADP
ftr-498	916	25	pre	pre	VERB
ftr-498	916	26	-	-	ADJ
ftr-498	916	27	mckesson	mckesson	ADJ
ftr-498	916	28	conduct	conduct	NOUN
ftr-498	916	29	and	and	CCONJ
ftr-498	916	30	later	later	ADV
ftr-498	916	31	felt	feel	VERB
ftr-498	916	32	bound	bind	VERB
ftr-498	916	33	to	to	PART
ftr-498	916	34	do	do	VERB
ftr-498	916	35	the	the	DET
ftr-498	916	36	same	same	ADJ
ftr-498	916	37	in	in	ADP
ftr-498	916	38	a	a	DET
ftr-498	916	39	relevantly	relevantly	ADV
ftr-498	916	40	similar	similar	ADJ
ftr-498	916	41	situation	situation	NOUN
ftr-498	916	42	,	,	PUNCT
ftr-498	916	43	despite	despite	SCONJ
ftr-498	916	44	the	the	DET
ftr-498	916	45	possibility	possibility	NOUN
ftr-498	916	46	that	that	SCONJ
ftr-498	916	47	chevron	chevron	PROPN
ftr-498	916	48	oil	oil	NOUN
ftr-498	916	49	's	's	PART
ftr-498	916	50	test	test	NOUN
ftr-498	916	51	for	for	ADP
ftr-498	916	52	nonretroactivity	nonretroactivity	NOUN
ftr-498	916	53	was	be	AUX
ftr-498	916	54	satisfied	satisfied	ADJ
ftr-498	916	55	-	-	PUNCT
ftr-498	916	56	that	that	SCONJ
ftr-498	916	57	it	it	PRON
ftr-498	916	58	might	might	AUX
ftr-498	916	59	have	have	AUX
ftr-498	916	60	thought	think	VERB
ftr-498	916	61	deserved	deserve	VERB
ftr-498	916	62	more	more	ADV
ftr-498	916	63	careful	careful	ADJ
ftr-498	916	64	scrutiny	scrutiny	NOUN
ftr-498	916	65	for	for	ADP
ftr-498	916	66	justified	justified	ADJ
ftr-498	916	67	reliance	reliance	NOUN
ftr-498	916	68	and	and	CCONJ
ftr-498	916	69	other	other	ADJ
ftr-498	916	70	equitable	equitable	ADJ
ftr-498	916	71	factors	factor	NOUN
ftr-498	916	72	.	.	PUNCT
ftr-498	917	1	counting	count	VERB
ftr-498	917	2	against	against	ADP
ftr-498	917	3	the	the	DET
ftr-498	917	4	thesis	thesis	NOUN
ftr-498	917	5	that	that	SCONJ
ftr-498	917	6	the	the	DET
ftr-498	917	7	court	court	NOUN
ftr-498	917	8	had	have	AUX
ftr-498	917	9	these	these	DET
ftr-498	917	10	cases	case	NOUN
ftr-498	917	11	specially	specially	ADV
ftr-498	917	12	in	in	ADP
ftr-498	917	13	mind	mind	NOUN
ftr-498	917	14	is	be	AUX
ftr-498	917	15	the	the	DET
ftr-498	917	16	hard	hard	ADJ
ftr-498	917	17	fact	fact	NOUN
ftr-498	917	18	that	that	SCONJ
ftr-498	917	19	it	it	PRON
ftr-498	917	20	never	never	ADV
ftr-498	917	21	mentioned	mention	VERB
ftr-498	917	22	them	they	PRON
ftr-498	917	23	as	as	ADP
ftr-498	917	24	an	an	DET
ftr-498	917	25	object	object	NOUN
ftr-498	917	26	of	of	ADP
ftr-498	917	27	concern	concern	NOUN
ftr-498	917	28	.	.	PUNCT
ftr-498	918	1	notice	notice	VERB
ftr-498	918	2	that	that	SCONJ
ftr-498	918	3	if	if	SCONJ
ftr-498	918	4	this	this	DET
ftr-498	918	5	reading	reading	NOUN
ftr-498	918	6	is	be	AUX
ftr-498	918	7	correct	correct	ADJ
ftr-498	918	8	-	-	PUNCT
ftr-498	918	9	a	a	DET
ftr-498	918	10	large	large	ADJ
ftr-498	918	11	"	"	PUNCT
ftr-498	918	12	if'-it	if'-it	NOUN
ftr-498	918	13	leaves	leave	NOUN
ftr-498	918	14	open	open	VERB
ftr-498	918	15	the	the	DET
ftr-498	918	16	possibility	possibility	NOUN
ftr-498	918	17	that	that	PRON
ftr-498	918	18	states	state	VERB
ftr-498	918	19	guilty	guilty	ADJ
ftr-498	918	20	of	of	ADP
ftr-498	918	21	davis	davis	PROPN
ftr-498	918	22	infractions	infraction	NOUN
ftr-498	918	23	might	might	AUX
ftr-498	918	24	not	not	PART
ftr-498	918	25	have	have	VERB
ftr-498	918	26	to	to	PART
ftr-498	918	27	comply	comply	VERB
ftr-498	918	28	with	with	ADP
ftr-498	918	29	mckesson	mckesson	PROPN
ftr-498	918	30	's	's	PART
ftr-498	918	31	requirements	requirement	NOUN
ftr-498	918	32	even	even	ADV
ftr-498	918	33	if	if	SCONJ
ftr-498	918	34	they	they	PRON
ftr-498	918	35	collected	collect	VERB
ftr-498	918	36	state	state	NOUN
ftr-498	918	37	income	income	NOUN
ftr-498	918	38	taxes	taxis	NOUN
ftr-498	918	39	under	under	ADP
ftr-498	918	40	duress	duress	NOUN
ftr-498	918	41	,	,	PUNCT
ftr-498	918	42	because	because	SCONJ
ftr-498	918	43	the	the	DET
ftr-498	918	44	challenged	challenge	VERB
ftr-498	918	45	conduct	conduct	NOUN
ftr-498	918	46	in	in	ADP
ftr-498	918	47	davis	davis	PROPN
ftr-498	918	48	-	-	PUNCT
ftr-498	918	49	related	relate	VERB
ftr-498	918	50	cases	case	NOUN
ftr-498	918	51	almost	almost	ADV
ftr-498	918	52	invariably	invariably	ADV
ftr-498	918	53	occurred	occur	VERB
ftr-498	918	54	before	before	SCONJ
ftr-498	918	55	davis	davis	PROPN
ftr-498	918	56	was	be	AUX
ftr-498	918	57	decided	decide	VERB
ftr-498	918	58	,	,	PUNCT
ftr-498	918	59	and	and	CCONJ
ftr-498	918	60	thus	thus	ADV
ftr-498	918	61	also	also	ADV
ftr-498	918	62	before	before	SCONJ
ftr-498	918	63	mckesson	mckesson	PROPN
ftr-498	918	64	was	be	AUX
ftr-498	918	65	announced	announce	VERB
ftr-498	918	66	.	.	PUNCT
ftr-498	919	1	it	it	PRON
ftr-498	919	2	would	would	AUX
ftr-498	919	3	not	not	PART
ftr-498	919	4	be	be	AUX
ftr-498	919	5	surprising	surprising	ADJ
ftr-498	919	6	if	if	SCONJ
ftr-498	919	7	states	state	NOUN
ftr-498	919	8	that	that	PRON
ftr-498	919	9	continue	continue	VERB
ftr-498	919	10	to	to	PART
ftr-498	919	11	litigate	litigate	VERB
ftr-498	919	12	after	after	SCONJ
ftr-498	919	13	harper	harper	NOUN
ftr-498	919	14	advance	advance	VERB
ftr-498	919	15	an	an	DET
ftr-498	919	16	argument	argument	NOUN
ftr-498	919	17	along	along	ADP
ftr-498	919	18	the	the	DET
ftr-498	919	19	lines	line	NOUN
ftr-498	919	20	i	i	PRON
ftr-498	919	21	have	have	AUX
ftr-498	919	22	sketched	sketch	VERB
ftr-498	919	23	.	.	PUNCT
ftr-498	920	1	to	to	ADP
ftr-498	920	2	the	the	DET
ftr-498	920	3	extent	extent	NOUN
ftr-498	920	4	that	that	SCONJ
ftr-498	920	5	davis	davis	PROPN
ftr-498	920	6	's	's	PART
ftr-498	920	7	novelty	novelty	NOUN
ftr-498	920	8	lies	lie	VERB
ftr-498	920	9	at	at	ADP
ftr-498	920	10	the	the	DET
ftr-498	920	11	core	core	NOUN
ftr-498	920	12	of	of	ADP
ftr-498	920	13	any	any	DET
ftr-498	920	14	weighing	weighing	NOUN
ftr-498	920	15	of	of	ADP
ftr-498	920	16	the	the	DET
ftr-498	920	17	equities	equity	NOUN
ftr-498	920	18	that	that	PRON
ftr-498	920	19	the	the	DET
ftr-498	920	20	court	court	NOUN
ftr-498	920	21	might	might	AUX
ftr-498	920	22	have	have	AUX
ftr-498	920	23	deemed	deem	VERB
ftr-498	920	24	appropriate	appropriate	ADJ
ftr-498	920	25	,	,	PUNCT
ftr-498	920	26	it	it	PRON
ftr-498	920	27	is	be	AUX
ftr-498	920	28	worth	worth	ADJ
ftr-498	920	29	recalling	recall	VERB
ftr-498	920	30	that	that	SCONJ
ftr-498	920	31	only	only	ADV
ftr-498	920	32	four	four	NUM
ftr-498	920	33	justices	justice	NOUN
ftr-498	920	34	have	have	AUX
ftr-498	920	35	offered	offer	VERB
ftr-498	920	36	opinions	opinion	NOUN
ftr-498	920	37	as	as	ADP
ftr-498	920	38	to	to	ADP
ftr-498	920	39	whether	whether	SCONJ
ftr-498	920	40	davis	davis	PROPN
ftr-498	920	41	satisfies	satisfy	VERB
ftr-498	920	42	chevron	chevron	PROPN
ftr-498	920	43	oil	oil	NOUN
ftr-498	920	44	's	's	PART
ftr-498	920	45	first	first	ADJ
ftr-498	920	46	condition	condition	NOUN
ftr-498	920	47	.	.	PUNCT
ftr-498	921	1	in	in	ADP
ftr-498	921	2	harper	harper	NOUN
ftr-498	921	3	,	,	PUNCT
ftr-498	921	4	justices	justices	PROPN
ftr-498	921	5	kennedy	kennedy	PROPN
ftr-498	921	6	and	and	CCONJ
ftr-498	921	7	white	white	PROPN
ftr-498	921	8	said	say	VERB
ftr-498	921	9	that	that	SCONJ
ftr-498	921	10	it	it	PRON
ftr-498	921	11	did	do	VERB
ftr-498	921	12	not	not	PART
ftr-498	921	13	,	,	PUNCT
ftr-498	921	14	whereas	whereas	SCONJ
ftr-498	921	15	justice	justice	PROPN
ftr-498	921	16	o'connor	o'connor	PROPN
ftr-498	921	17	and	and	CCONJ
ftr-498	921	18	chief	chief	PROPN
ftr-498	921	19	justice	justice	PROPN
ftr-498	921	20	rehnquist	rehnquist	PROPN
ftr-498	921	21	disagreed	disagree	VERB
ftr-498	921	22	.	.	PUNCT
ftr-498	922	1	the	the	DET
ftr-498	922	2	remaining	remain	VERB
ftr-498	922	3	five	five	NUM
ftr-498	922	4	did	do	AUX
ftr-498	922	5	not	not	PART
ftr-498	922	6	address	address	VERB
ftr-498	922	7	the	the	DET
ftr-498	922	8	question	question	NOUN
ftr-498	922	9	.	.	PUNCT
ftr-498	923	1	based	base	VERB
ftr-498	923	2	on	on	ADP
ftr-498	923	3	a	a	DET
ftr-498	923	4	fairly	fairly	ADV
ftr-498	923	5	strict	strict	ADJ
ftr-498	923	6	reading	reading	NOUN
ftr-498	923	7	of	of	ADP
ftr-498	923	8	mckesson	mckesson	PROPN
ftr-498	923	9	as	as	SCONJ
ftr-498	923	10	the	the	DET
ftr-498	923	11	court	court	NOUN
ftr-498	923	12	seemed	seem	VERB
ftr-498	923	13	to	to	PART
ftr-498	923	14	understand	understand	VERB
ftr-498	923	15	its	its	PRON
ftr-498	923	16	ruling	ruling	NOUN
ftr-498	923	17	when	when	SCONJ
ftr-498	923	18	the	the	DET
ftr-498	923	19	case	case	NOUN
ftr-498	923	20	was	be	AUX
ftr-498	923	21	decided	decide	VERB
ftr-498	923	22	,	,	PUNCT
ftr-498	923	23	one	one	PRON
ftr-498	923	24	could	could	AUX
ftr-498	923	25	argue	argue	VERB
ftr-498	923	26	that	that	SCONJ
ftr-498	923	27	remedial	remedial	ADJ
ftr-498	923	28	considerations	consideration	NOUN
ftr-498	923	29	might	might	AUX
ftr-498	923	30	excuse	excuse	VERB
ftr-498	923	31	states	state	NOUN
ftr-498	923	32	-	-	PUNCT
ftr-498	923	33	the	the	DET
ftr-498	923	34	equitable	equitable	ADJ
ftr-498	923	35	case	case	NOUN
ftr-498	923	36	would	would	AUX
ftr-498	923	37	still	still	ADV
ftr-498	923	38	have	have	VERB
ftr-498	923	39	to	to	PART
ftr-498	923	40	be	be	AUX
ftr-498	923	41	made	make	VERB
ftr-498	923	42	4	4	NUM
ftr-498	923	43	-from	-from	NOUN
ftr-498	923	44	offering	offer	VERB
ftr-498	923	45	complete	complete	ADJ
ftr-498	923	46	refunds	refund	NOUN
ftr-498	923	47	,	,	PUNCT
ftr-498	923	48	fully	fully	ADV
ftr-498	923	49	compensatory	compensatory	ADJ
ftr-498	923	50	141	141	NUM
ftr-498	923	51	.	.	PUNCT
ftr-498	924	1	justice	justice	PROPN
ftr-498	924	2	o'connor	o'connor	PROPN
ftr-498	924	3	attempted	attempt	VERB
ftr-498	924	4	to	to	PART
ftr-498	924	5	build	build	VERB
ftr-498	924	6	such	such	DET
ftr-498	924	7	a	a	DET
ftr-498	924	8	case	case	NOUN
ftr-498	924	9	in	in	ADP
ftr-498	924	10	her	her	PRON
ftr-498	924	11	harper	harper	NOUN
ftr-498	924	12	dissent	dissent	NOUN
ftr-498	924	13	,	,	PUNCT
ftr-498	924	14	emphasizing	emphasize	VERB
ftr-498	924	15	the	the	DET
ftr-498	924	16	surprising	surprising	ADJ
ftr-498	924	17	character	character	NOUN
ftr-498	924	18	of	of	ADP
ftr-498	924	19	davis	davis	PROPN
ftr-498	924	20	,	,	PUNCT
ftr-498	924	21	the	the	DET
ftr-498	924	22	good	good	ADJ
ftr-498	924	23	faith	faith	NOUN
ftr-498	924	24	of	of	ADP
ftr-498	924	25	state	state	NOUN
ftr-498	924	26	officials	official	NOUN
ftr-498	924	27	,	,	PUNCT
ftr-498	924	28	yawning	yawn	VERB
ftr-498	924	29	budget	budget	NOUN
ftr-498	924	30	deficits	deficit	NOUN
ftr-498	924	31	in	in	ADP
ftr-498	924	32	many	many	ADJ
ftr-498	924	33	states	state	NOUN
ftr-498	924	34	,	,	PUNCT
ftr-498	924	35	the	the	DET
ftr-498	924	36	burden	burden	NOUN
ftr-498	924	37	that	that	PRON
ftr-498	924	38	refunds	refund	NOUN
ftr-498	924	39	would	would	AUX
ftr-498	924	40	place	place	VERB
ftr-498	924	41	on	on	ADP
ftr-498	924	42	innocent	innocent	ADJ
ftr-498	924	43	taxpayers	taxpayer	NOUN
ftr-498	924	44	not	not	PART
ftr-498	924	45	complicit	complicit	ADJ
ftr-498	924	46	in	in	ADP
ftr-498	924	47	the	the	DET
ftr-498	924	48	government	government	NOUN
ftr-498	924	49	's	's	PART
ftr-498	924	50	wrong	wrong	NOUN
ftr-498	924	51	,	,	PUNCT
ftr-498	924	52	and	and	CCONJ
ftr-498	924	53	the	the	DET
ftr-498	924	54	alleged	allege	VERB
ftr-498	924	55	injustice	injustice	NOUN
ftr-498	924	56	in	in	ADP
ftr-498	924	57	forcing	force	VERB
ftr-498	924	58	a	a	DET
ftr-498	924	59	state	state	NOUN
ftr-498	924	60	like	like	ADP
ftr-498	924	61	virginia	virginia	PROPN
ftr-498	924	62	to	to	PART
ftr-498	924	63	pay	pay	VERB
ftr-498	924	64	refunds	refund	NOUN
ftr-498	924	65	that	that	PRON
ftr-498	924	66	are	be	AUX
ftr-498	924	67	ten	ten	NUM
ftr-498	924	68	times	time	NOUN
ftr-498	924	69	larger	large	ADJ
ftr-498	924	70	than	than	ADP
ftr-498	924	71	the	the	DET
ftr-498	924	72	benefit	benefit	NOUN
ftr-498	924	73	it	it	PRON
ftr-498	924	74	reaped	reap	VERB
ftr-498	924	75	from	from	ADP
ftr-498	924	76	its	its	PRON
ftr-498	924	77	constitutional	constitutional	ADJ
ftr-498	924	78	violation	violation	NOUN
ftr-498	924	79	.	.	PUNCT
ftr-498	925	1	see	see	VERB
ftr-498	925	2	harper	harper	NOUN
ftr-498	925	3	,	,	PUNCT
ftr-498	925	4	113	113	NUM
ftr-498	925	5	s.	s.	PROPN
ftr-498	925	6	ct	ct	PROPN
ftr-498	925	7	.	.	PUNCT
ftr-498	926	1	at	at	ADP
ftr-498	926	2	2534	2534	NUM
ftr-498	926	3	-	-	SYM
ftr-498	926	4	38	38	NUM
ftr-498	926	5	(	(	PUNCT
ftr-498	926	6	o'connor	o'connor	PROPN
ftr-498	926	7	,	,	PUNCT
ftr-498	926	8	j.	j.	PROPN
ftr-498	926	9	,	,	PUNCT
ftr-498	926	10	dissenting	dissent	VERB
ftr-498	926	11	)	)	PUNCT
ftr-498	926	12	.	.	PUNCT
ftr-498	927	1	the	the	DET
ftr-498	927	2	tenfold	tenfold	ADJ
ftr-498	927	3	difference	difference	NOUN
ftr-498	927	4	between	between	ADP
ftr-498	927	5	benefit	benefit	NOUN
ftr-498	927	6	and	and	CCONJ
ftr-498	927	7	penalty	penalty	NOUN
ftr-498	927	8	that	that	SCONJ
ftr-498	927	9	justice	justice	PROPN
ftr-498	927	10	o'connor	o'connor	PROPN
ftr-498	927	11	claimed	claim	VERB
ftr-498	927	12	was	be	AUX
ftr-498	927	13	taken	take	VERB
ftr-498	927	14	from	from	ADP
ftr-498	927	15	statements	statement	NOUN
ftr-498	927	16	at	at	ADP
ftr-498	927	17	oral	oral	ADJ
ftr-498	927	18	argument	argument	NOUN
ftr-498	927	19	by	by	ADP
ftr-498	927	20	counsel	counsel	NOUN
ftr-498	927	21	for	for	ADP
ftr-498	927	22	virginia	virginia	PROPN
ftr-498	927	23	.	.	PUNCT
ftr-498	928	1	see	see	VERB
ftr-498	928	2	tr	tr	VERB
ftr-498	928	3	.	.	NOUN
ftr-498	928	4	of	of	ADP
ftr-498	928	5	oral	oral	ADJ
ftr-498	928	6	argument	argument	NOUN
ftr-498	928	7	at	at	ADP
ftr-498	928	8	33	33	NUM
ftr-498	928	9	,	,	PUNCT
ftr-498	928	10	36	36	NUM
ftr-498	928	11	,	,	PUNCT
ftr-498	928	12	harper	harper	NOUN
ftr-498	928	13	(	(	PUNCT
ftr-498	928	14	no	no	INTJ
ftr-498	928	15	.	.	NOUN
ftr-498	928	16	91	91	NUM
ftr-498	928	17	-	-	SYM
ftr-498	928	18	794	794	NUM
ftr-498	928	19	)	)	PUNCT
ftr-498	928	20	(	(	PUNCT
ftr-498	928	21	dec	dec	PROPN
ftr-498	928	22	.	.	PROPN
ftr-498	928	23	2	2	NUM
ftr-498	928	24	,	,	PUNCT
ftr-498	928	25	1992	1992	NUM
ftr-498	928	26	)	)	PUNCT
ftr-498	928	27	.	.	PUNCT
ftr-498	929	1	virginia	virginia	PROPN
ftr-498	929	2	's	's	PART
ftr-498	929	3	deputy	deputy	NOUN
ftr-498	929	4	attorney	attorney	NOUN
ftr-498	929	5	general	general	NOUN
ftr-498	929	6	did	do	AUX
ftr-498	929	7	not	not	PART
ftr-498	929	8	say	say	VERB
ftr-498	929	9	how	how	SCONJ
ftr-498	929	10	she	she	PRON
ftr-498	929	11	arrived	arrive	VERB
ftr-498	929	12	at	at	ADP
ftr-498	929	13	the	the	DET
ftr-498	929	14	benefit	benefit	NOUN
ftr-498	929	15	figure	figure	NOUN
ftr-498	929	16	,	,	PUNCT
ftr-498	929	17	which	which	PRON
ftr-498	929	18	is	be	AUX
ftr-498	929	19	absent	absent	ADJ
ftr-498	929	20	from	from	ADP
ftr-498	929	21	the	the	DET
ftr-498	929	22	state	state	NOUN
ftr-498	929	23	's	's	PART
ftr-498	929	24	brief	brief	NOUN
ftr-498	929	25	.	.	PUNCT
ftr-498	930	1	it	it	PRON
ftr-498	930	2	does	do	AUX
ftr-498	930	3	not	not	PART
ftr-498	930	4	seem	seem	VERB
ftr-498	930	5	possible	possible	ADJ
ftr-498	930	6	to	to	ADP
ftr-498	930	7	square	square	PROPN
ftr-498	930	8	justice	justice	PROPN
ftr-498	930	9	o'connor	o'connor	PROPN
ftr-498	930	10	's	's	PART
ftr-498	930	11	claim	claim	NOUN
ftr-498	930	12	that	that	SCONJ
ftr-498	930	13	virginia	virginia	PROPN
ftr-498	930	14	realized	realize	VERB
ftr-498	930	15	some	some	DET
ftr-498	930	16	benefit	benefit	NOUN
ftr-498	930	17	with	with	ADP
ftr-498	930	18	the	the	DET
ftr-498	930	19	assertion	assertion	NOUN
ftr-498	930	20	in	in	ADP
ftr-498	930	21	her	her	PRON
ftr-498	930	22	harper	harper	NOUN
ftr-498	930	23	dissent	dissent	NOUN
ftr-498	930	24	that	that	SCONJ
ftr-498	930	25	"	"	PUNCT
ftr-498	930	26	it	it	PRON
ftr-498	930	27	makes	make	VERB
ftr-498	930	28	no	no	DET
ftr-498	930	29	difference	difference	NOUN
ftr-498	930	30	to	to	ADP
ftr-498	930	31	the	the	DET
ftr-498	930	32	state	state	NOUN
ftr-498	930	33	or	or	CCONJ
ftr-498	930	34	the	the	DET
ftr-498	930	35	[	[	X
ftr-498	930	36	state	state	NOUN
ftr-498	930	37	]	]	X
ftr-498	930	38	retirees	retiree	NOUN
ftr-498	930	39	whether	whether	SCONJ
ftr-498	930	40	the	the	DET
ftr-498	930	41	state	state	NOUN
ftr-498	930	42	increases	increase	VERB
ftr-498	930	43	state	state	NOUN
ftr-498	930	44	retirement	retirement	NOUN
ftr-498	930	45	benefits	benefit	NOUN
ftr-498	930	46	in	in	ADP
ftr-498	930	47	an	an	DET
ftr-498	930	48	amount	amount	NOUN
ftr-498	930	49	sufficient	sufficient	ADJ
ftr-498	930	50	to	to	PART
ftr-498	930	51	cover	cover	VERB
ftr-498	930	52	taxes	taxis	NOUN
ftr-498	930	53	it	it	PRON
ftr-498	930	54	imposes	impose	VERB
ftr-498	930	55	,	,	PUNCT
ftr-498	930	56	or	or	CCONJ
ftr-498	930	57	whether	whether	SCONJ
ftr-498	930	58	the	the	DET
ftr-498	930	59	state	state	NOUN
ftr-498	930	60	offers	offer	VERB
ftr-498	930	61	reduced	reduce	VERB
ftr-498	930	62	benefits	benefit	NOUN
ftr-498	930	63	and	and	CCONJ
ftr-498	930	64	makes	make	VERB
ftr-498	930	65	them	they	PRON
ftr-498	930	66	tax	tax	NOUN
ftr-498	930	67	-	-	PUNCT
ftr-498	930	68	free	free	ADJ
ftr-498	930	69	.	.	PUNCT
ftr-498	931	1	the	the	DET
ftr-498	931	2	net	net	ADJ
ftr-498	931	3	income	income	NOUN
ftr-498	931	4	level	level	NOUN
ftr-498	931	5	of	of	ADP
ftr-498	931	6	the	the	DET
ftr-498	931	7	retirees	retiree	NOUN
ftr-498	931	8	and	and	CCONJ
ftr-498	931	9	the	the	DET
ftr-498	931	10	impact	impact	NOUN
ftr-498	931	11	on	on	ADP
ftr-498	931	12	the	the	DET
ftr-498	931	13	state	state	NOUN
ftr-498	931	14	fisc	fisc	NOUN
ftr-498	931	15	is	be	AUX
ftr-498	931	16	the	the	DET
ftr-498	931	17	19931	19931	NUM
ftr-498	931	18	florida	florida	PROPN
ftr-498	931	19	tax	tax	NOUN
ftr-498	931	20	review	review	NOUN
ftr-498	931	21	retroactive	retroactive	ADJ
ftr-498	931	22	taxes	taxis	NOUN
ftr-498	931	23	,	,	PUNCT
ftr-498	931	24	or	or	CCONJ
ftr-498	931	25	some	some	DET
ftr-498	931	26	union	union	NOUN
ftr-498	931	27	of	of	ADP
ftr-498	931	28	the	the	DET
ftr-498	931	29	two	two	NUM
ftr-498	931	30	for	for	ADP
ftr-498	931	31	conduct	conduct	NOUN
ftr-498	931	32	that	that	PRON
ftr-498	931	33	antedated	antedate	VERB
ftr-498	931	34	mckesson	mckesson	PROPN
ftr-498	931	35	.	.	PUNCT
ftr-498	932	1	several	several	ADJ
ftr-498	932	2	passages	passage	NOUN
ftr-498	932	3	in	in	ADP
ftr-498	932	4	justice	justice	PROPN
ftr-498	932	5	souter	souter	PROPN
ftr-498	932	6	's	's	PART
ftr-498	932	7	opinion	opinion	NOUN
ftr-498	932	8	in	in	ADP
ftr-498	932	9	beam	beam	NOUN
ftr-498	932	10	appear	appear	VERB
ftr-498	932	11	either	either	CCONJ
ftr-498	932	12	to	to	PART
ftr-498	932	13	strengthen	strengthen	VERB
ftr-498	932	14	this	this	DET
ftr-498	932	15	reading	reading	NOUN
ftr-498	932	16	(	(	PUNCT
ftr-498	932	17	or	or	CCONJ
ftr-498	932	18	at	at	ADP
ftr-498	932	19	least	least	ADJ
ftr-498	932	20	not	not	PART
ftr-498	932	21	to	to	PART
ftr-498	932	22	contradict	contradict	VERB
ftr-498	932	23	it	it	PRON
ftr-498	932	24	)	)	PUNCT
ftr-498	932	25	or	or	CCONJ
ftr-498	932	26	to	to	PART
ftr-498	932	27	constitute	constitute	VERB
ftr-498	932	28	a	a	DET
ftr-498	932	29	subtle	subtle	ADJ
ftr-498	932	30	recasting	recasting	NOUN
ftr-498	932	31	of	of	ADP
ftr-498	932	32	mckesson	mckesson	NOUN
ftr-498	932	33	's	's	PART
ftr-498	932	34	understanding	understanding	NOUN
ftr-498	932	35	of	of	ADP
ftr-498	932	36	the	the	DET
ftr-498	932	37	scope	scope	NOUN
ftr-498	932	38	of	of	ADP
ftr-498	932	39	remedial	remedial	ADJ
ftr-498	932	40	discretion	discretion	NOUN
ftr-498	932	41	in	in	ADP
ftr-498	932	42	state	state	NOUN
ftr-498	932	43	tax	tax	NOUN
ftr-498	932	44	cases	case	NOUN
ftr-498	932	45	,	,	PUNCT
ftr-498	932	46	one	one	NUM
ftr-498	932	47	that	that	PRON
ftr-498	932	48	amplifies	amplify	VERB
ftr-498	932	49	the	the	DET
ftr-498	932	50	discretion	discretion	NOUN
ftr-498	932	51	that	that	PRON
ftr-498	932	52	states	state	NOUN
ftr-498	932	53	have	have	VERB
ftr-498	932	54	in	in	ADP
ftr-498	932	55	choosing	choose	VERB
ftr-498	932	56	a	a	DET
ftr-498	932	57	suitable	suitable	ADJ
ftr-498	932	58	remedy	remedy	NOUN
ftr-498	932	59	.	.	PUNCT
ftr-498	933	1	for	for	ADP
ftr-498	933	2	example	example	NOUN
ftr-498	933	3	,	,	PUNCT
ftr-498	933	4	after	after	ADP
ftr-498	933	5	rejecting	reject	VERB
ftr-498	933	6	"	"	PUNCT
ftr-498	933	7	relying	rely	VERB
ftr-498	933	8	on	on	ADP
ftr-498	933	9	the	the	DET
ftr-498	933	10	equities	equity	NOUN
ftr-498	933	11	of	of	ADP
ftr-498	933	12	the	the	DET
ftr-498	933	13	particular	particular	ADJ
ftr-498	933	14	case	case	NOUN
ftr-498	933	15	"	"	PUNCT
ftr-498	933	16	to	to	PART
ftr-498	933	17	determine	determine	VERB
ftr-498	933	18	whether	whether	SCONJ
ftr-498	933	19	a	a	DET
ftr-498	933	20	decision	decision	NOUN
ftr-498	933	21	applies	apply	VERB
ftr-498	933	22	retroactively	retroactively	ADV
ftr-498	933	23	at	at	ADP
ftr-498	933	24	the	the	DET
ftr-498	933	25	first	first	ADJ
ftr-498	933	26	,	,	PUNCT
ftr-498	933	27	choice	choice	NOUN
ftr-498	933	28	-	-	PUNCT
ftr-498	933	29	of	of	ADP
ftr-498	933	30	-	-	PUNCT
ftr-498	933	31	law	law	NOUN
ftr-498	933	32	stage,142	stage,142	PROPN
ftr-498	933	33	justice	justice	PROPN
ftr-498	933	34	souter	souter	PROPN
ftr-498	933	35	said	say	VERB
ftr-498	933	36	that	that	SCONJ
ftr-498	933	37	courts	court	NOUN
ftr-498	933	38	may	may	AUX
ftr-498	933	39	nevertheless	nevertheless	ADV
ftr-498	933	40	consider	consider	VERB
ftr-498	933	41	at	at	ADP
ftr-498	933	42	that	that	DET
ftr-498	933	43	stage	stage	NOUN
ftr-498	933	44	"	"	PUNCT
ftr-498	933	45	the	the	DET
ftr-498	933	46	equitable	equitable	ADJ
ftr-498	933	47	and	and	CCONJ
ftr-498	933	48	reliance	reliance	NOUN
ftr-498	933	49	interests	interest	NOUN
ftr-498	933	50	of	of	ADP
ftr-498	933	51	parties	party	NOUN
ftr-498	933	52	absent	absent	ADJ
ftr-498	933	53	but	but	CCONJ
ftr-498	933	54	similarly	similarly	ADV
ftr-498	933	55	situated	situate	VERB
ftr-498	933	56	.	.	PUNCT
ftr-498	934	1	"	"	PUNCT
ftr-498	934	2	'	'	PUNCT
ftr-498	934	3	43	43	NUM
ftr-498	934	4	that	that	PRON
ftr-498	934	5	is	be	AUX
ftr-498	934	6	to	to	PART
ftr-498	934	7	say	say	VERB
ftr-498	934	8	,	,	PUNCT
ftr-498	934	9	they	they	PRON
ftr-498	934	10	may	may	AUX
ftr-498	934	11	,	,	PUNCT
ftr-498	934	12	in	in	ADP
ftr-498	934	13	justice	justice	PROPN
ftr-498	934	14	souter	souter	PROPN
ftr-498	934	15	's	's	PART
ftr-498	934	16	judgment	judgment	NOUN
ftr-498	934	17	,	,	PUNCT
ftr-498	934	18	consider	consider	VERB
ftr-498	934	19	equitable	equitable	ADJ
ftr-498	934	20	and	and	CCONJ
ftr-498	934	21	reliance	reliance	NOUN
ftr-498	934	22	interests	interest	NOUN
ftr-498	934	23	generally	generally	ADV
ftr-498	934	24	,	,	PUNCT
ftr-498	934	25	across	across	ADP
ftr-498	934	26	the	the	DET
ftr-498	934	27	range	range	NOUN
ftr-498	934	28	of	of	ADP
ftr-498	934	29	affected	affected	ADJ
ftr-498	934	30	cases	case	NOUN
ftr-498	934	31	,	,	PUNCT
ftr-498	934	32	in	in	ADP
ftr-498	934	33	determining	determine	VERB
ftr-498	934	34	whether	whether	SCONJ
ftr-498	934	35	a	a	DET
ftr-498	934	36	decision	decision	NOUN
ftr-498	934	37	applies	apply	VERB
ftr-498	934	38	retroactively	retroactively	ADV
ftr-498	934	39	.	.	PUNCT
ftr-498	934	40	'	'	PUNCT
ftr-498	934	41	"	"	PUNCT
ftr-498	934	42	in	in	ADP
ftr-498	934	43	addition	addition	NOUN
ftr-498	934	44	,	,	PUNCT
ftr-498	934	45	justice	justice	PROPN
ftr-498	934	46	souter	souter	PROPN
ftr-498	934	47	continued	continue	VERB
ftr-498	934	48	,	,	PUNCT
ftr-498	934	49	"	"	PUNCT
ftr-498	934	50	nothing	nothing	PRON
ftr-498	934	51	we	we	PRON
ftr-498	934	52	say	say	VERB
ftr-498	934	53	here	here	ADV
ftr-498	934	54	[	[	X
ftr-498	934	55	about	about	ADP
ftr-498	934	56	ignoring	ignore	VERB
ftr-498	934	57	the	the	DET
ftr-498	934	58	equities	equity	NOUN
ftr-498	934	59	of	of	ADP
ftr-498	934	60	the	the	DET
ftr-498	934	61	particular	particular	ADJ
ftr-498	934	62	case	case	NOUN
ftr-498	934	63	in	in	ADP
ftr-498	934	64	determining	determine	VERB
ftr-498	934	65	whether	whether	SCONJ
ftr-498	934	66	,	,	PUNCT
ftr-498	934	67	as	as	ADP
ftr-498	934	68	a	a	DET
ftr-498	934	69	choice	choice	NOUN
ftr-498	934	70	-	-	PUNCT
ftr-498	934	71	of	of	ADP
ftr-498	934	72	-	-	PUNCT
ftr-498	934	73	law	law	NOUN
ftr-498	934	74	matter	matter	NOUN
ftr-498	934	75	,	,	PUNCT
ftr-498	934	76	a	a	DET
ftr-498	934	77	decision	decision	NOUN
ftr-498	934	78	applies	apply	VERB
ftr-498	934	79	retroactively	retroactively	ADV
ftr-498	934	80	]	]	PUNCT
ftr-498	934	81	precludes	preclude	VERB
ftr-498	934	82	consideration	consideration	NOUN
ftr-498	934	83	of	of	ADP
ftr-498	934	84	individual	individual	ADJ
ftr-498	934	85	equities	equity	NOUN
ftr-498	934	86	when	when	SCONJ
ftr-498	934	87	deciding	decide	VERB
ftr-498	934	88	remedial	remedial	ADJ
ftr-498	934	89	issues	issue	NOUN
ftr-498	934	90	in	in	ADP
ftr-498	934	91	particular	particular	ADJ
ftr-498	934	92	cases	case	NOUN
ftr-498	934	93	.	.	PUNCT
ftr-498	934	94	"	"	PUNCT
ftr-498	934	95	''	''	PUNCT
ftr-498	934	96	45	45	NUM
ftr-498	934	97	what	what	PRON
ftr-498	934	98	justice	justice	NOUN
ftr-498	934	99	souter	souter	PROPN
ftr-498	934	100	meant	mean	VERB
ftr-498	934	101	by	by	ADP
ftr-498	934	102	this	this	DET
ftr-498	934	103	last	last	ADJ
ftr-498	934	104	sentence	sentence	NOUN
ftr-498	934	105	is	be	AUX
ftr-498	934	106	obscure	obscure	ADJ
ftr-498	934	107	.	.	PUNCT
ftr-498	935	1	it	it	PRON
ftr-498	935	2	is	be	AUX
ftr-498	935	3	possible	possible	ADJ
ftr-498	935	4	that	that	SCONJ
ftr-498	935	5	he	he	PRON
ftr-498	935	6	merely	merely	ADV
ftr-498	935	7	intended	intend	VERB
ftr-498	935	8	to	to	PART
ftr-498	935	9	refer	refer	VERB
ftr-498	935	10	to	to	ADP
ftr-498	935	11	the	the	DET
ftr-498	935	12	apparently	apparently	ADV
ftr-498	935	13	small	small	ADJ
ftr-498	935	14	role	role	NOUN
ftr-498	935	15	that	that	PRON
ftr-498	935	16	equitable	equitable	ADJ
ftr-498	935	17	considerations	consideration	NOUN
ftr-498	935	18	might	might	AUX
ftr-498	935	19	play	play	VERB
ftr-498	935	20	within	within	ADP
ftr-498	935	21	mckesson	mckesson	PROPN
ftr-498	935	22	's	's	PART
ftr-498	935	23	straitjacket	straitjacket	NOUN
ftr-498	935	24	.	.	PUNCT
ftr-498	936	1	after	after	ADV
ftr-498	936	2	all	all	ADV
ftr-498	936	3	,	,	PUNCT
ftr-498	936	4	he	he	PRON
ftr-498	936	5	nowhere	nowhere	ADV
ftr-498	936	6	suggested	suggest	VERB
ftr-498	936	7	,	,	PUNCT
ftr-498	936	8	when	when	SCONJ
ftr-498	936	9	referring	refer	VERB
ftr-498	936	10	to	to	ADP
ftr-498	936	11	mckesson	mckesson	PROPN
ftr-498	936	12	by	by	ADP
ftr-498	936	13	name	name	NOUN
ftr-498	936	14	,	,	PUNCT
ftr-498	936	15	that	that	SCONJ
ftr-498	936	16	he	he	PRON
ftr-498	936	17	considered	consider	VERB
ftr-498	936	18	the	the	DET
ftr-498	936	19	court	court	NOUN
ftr-498	936	20	's	's	PART
ftr-498	936	21	circumscribed	circumscribed	ADJ
ftr-498	936	22	approach	approach	NOUN
ftr-498	936	23	deficient	deficient	ADJ
ftr-498	936	24	.	.	PUNCT
ftr-498	937	1	he	he	PRON
ftr-498	937	2	did	do	AUX
ftr-498	937	3	say	say	VERB
ftr-498	937	4	that	that	SCONJ
ftr-498	937	5	the	the	DET
ftr-498	937	6	bearing	bearing	NOUN
ftr-498	937	7	of	of	ADP
ftr-498	937	8	these	these	DET
ftr-498	937	9	unspecified	unspecified	ADJ
ftr-498	937	10	"	"	PUNCT
ftr-498	937	11	reliance	reliance	NOUN
ftr-498	937	12	interests	interest	NOUN
ftr-498	937	13	"	"	PUNCT
ftr-498	937	14	on	on	ADP
ftr-498	937	15	the	the	DET
ftr-498	937	16	selection	selection	NOUN
ftr-498	937	17	of	of	ADP
ftr-498	937	18	a	a	DET
ftr-498	937	19	suitable	suitable	ADJ
ftr-498	937	20	remedy	remedy	NOUN
ftr-498	937	21	was	be	AUX
ftr-498	937	22	"	"	PUNCT
ftr-498	937	23	a	a	DET
ftr-498	937	24	matter	matter	NOUN
ftr-498	937	25	with	with	ADP
ftr-498	937	26	which	which	PRON
ftr-498	937	27	mckesson	mckesson	NOUN
ftr-498	937	28	did	do	AUX
ftr-498	937	29	not	not	PART
ftr-498	937	30	deal	deal	VERB
ftr-498	937	31	.	.	PUNCT
ftr-498	937	32	"'146	"'146	PUNCT
ftr-498	938	1	but	but	CCONJ
ftr-498	938	2	he	he	PRON
ftr-498	938	3	could	could	AUX
ftr-498	938	4	there	there	PRON
ftr-498	938	5	have	have	AUX
ftr-498	938	6	been	be	AUX
ftr-498	938	7	alluding	allude	VERB
ftr-498	938	8	to	to	ADP
ftr-498	938	9	the	the	DET
ftr-498	938	10	fact	fact	NOUN
ftr-498	938	11	that	that	SCONJ
ftr-498	938	12	the	the	DET
ftr-498	938	13	court	court	NOUN
ftr-498	938	14	said	say	VERB
ftr-498	938	15	nothing	nothing	PRON
ftr-498	938	16	in	in	ADP
ftr-498	938	17	mckesson	mckesson	PROPN
ftr-498	938	18	about	about	ADP
ftr-498	938	19	how	how	SCONJ
ftr-498	938	20	these	these	DET
ftr-498	938	21	reliance	reliance	NOUN
ftr-498	938	22	interests	interest	NOUN
ftr-498	938	23	,	,	PUNCT
ftr-498	938	24	in	in	ADP
ftr-498	938	25	the	the	DET
ftr-498	938	26	rare	rare	ADJ
ftr-498	938	27	instances	instance	NOUN
ftr-498	938	28	in	in	ADP
ftr-498	938	29	which	which	PRON
ftr-498	938	30	they	they	PRON
ftr-498	938	31	come	come	VERB
ftr-498	938	32	same	same	ADJ
ftr-498	938	33	.	.	PUNCT
ftr-498	938	34	"	"	PUNCT
ftr-498	939	1	harper	harper	NOUN
ftr-498	939	2	,	,	PUNCT
ftr-498	939	3	113	113	NUM
ftr-498	939	4	s.	s.	PROPN
ftr-498	939	5	ct	ct	PROPN
ftr-498	939	6	.	.	PUNCT
ftr-498	940	1	at	at	ADP
ftr-498	940	2	2534	2534	NUM
ftr-498	940	3	(	(	PUNCT
ftr-498	940	4	o'connor	o'connor	PROPN
ftr-498	940	5	,	,	PUNCT
ftr-498	940	6	j.	j.	PROPN
ftr-498	940	7	,	,	PUNCT
ftr-498	940	8	dissenting	dissent	VERB
ftr-498	940	9	)	)	PUNCT
ftr-498	940	10	.	.	PUNCT
ftr-498	941	1	what	what	PRON
ftr-498	941	2	justice	justice	PROPN
ftr-498	941	3	o'connor	o'connor	PROPN
ftr-498	941	4	overlooks	overlook	VERB
ftr-498	941	5	is	be	AUX
ftr-498	941	6	that	that	SCONJ
ftr-498	941	7	increases	increase	NOUN
ftr-498	941	8	in	in	ADP
ftr-498	941	9	state	state	NOUN
ftr-498	941	10	retirement	retirement	NOUN
ftr-498	941	11	benefits	benefit	NOUN
ftr-498	941	12	are	be	AUX
ftr-498	941	13	subject	subject	ADJ
ftr-498	941	14	to	to	ADP
ftr-498	941	15	federal	federal	ADJ
ftr-498	941	16	income	income	NOUN
ftr-498	941	17	tax	tax	NOUN
ftr-498	941	18	as	as	ADV
ftr-498	941	19	well	well	ADV
ftr-498	941	20	as	as	ADP
ftr-498	941	21	state	state	NOUN
ftr-498	941	22	income	income	NOUN
ftr-498	941	23	tax	tax	NOUN
ftr-498	941	24	,	,	PUNCT
ftr-498	941	25	so	so	SCONJ
ftr-498	941	26	that	that	SCONJ
ftr-498	941	27	it	it	PRON
ftr-498	941	28	costs	cost	VERB
ftr-498	941	29	the	the	DET
ftr-498	941	30	state	state	NOUN
ftr-498	941	31	more	more	ADV
ftr-498	941	32	,	,	PUNCT
ftr-498	941	33	if	if	SCONJ
ftr-498	941	34	it	it	PRON
ftr-498	941	35	desires	desire	VERB
ftr-498	941	36	to	to	PART
ftr-498	941	37	keep	keep	VERB
ftr-498	941	38	state	state	NOUN
ftr-498	941	39	retirees	retiree	NOUN
ftr-498	941	40	in	in	ADP
ftr-498	941	41	the	the	DET
ftr-498	941	42	same	same	ADJ
ftr-498	941	43	after	after	ADP
ftr-498	941	44	-	-	PUNCT
ftr-498	941	45	tax	tax	NOUN
ftr-498	941	46	position	position	NOUN
ftr-498	941	47	,	,	PUNCT
ftr-498	941	48	to	to	PART
ftr-498	941	49	pay	pay	VERB
ftr-498	941	50	higher	high	ADJ
ftr-498	941	51	pensions	pension	NOUN
ftr-498	941	52	while	while	SCONJ
ftr-498	941	53	taxing	tax	VERB
ftr-498	941	54	them	they	PRON
ftr-498	941	55	than	than	SCONJ
ftr-498	941	56	it	it	PRON
ftr-498	941	57	does	do	VERB
ftr-498	941	58	to	to	PART
ftr-498	941	59	pay	pay	VERB
ftr-498	941	60	lower	low	ADJ
ftr-498	941	61	pensions	pension	NOUN
ftr-498	941	62	while	while	SCONJ
ftr-498	941	63	exempting	exempt	VERB
ftr-498	941	64	them	they	PRON
ftr-498	941	65	from	from	ADP
ftr-498	941	66	tax	tax	NOUN
ftr-498	941	67	,	,	PUNCT
ftr-498	941	68	at	at	ADP
ftr-498	941	69	least	least	ADJ
ftr-498	941	70	if	if	SCONJ
ftr-498	941	71	state	state	NOUN
ftr-498	941	72	retirees	retiree	NOUN
ftr-498	941	73	claim	claim	VERB
ftr-498	941	74	the	the	DET
ftr-498	941	75	standard	standard	ADJ
ftr-498	941	76	deduction	deduction	NOUN
ftr-498	941	77	instead	instead	ADV
ftr-498	941	78	of	of	ADP
ftr-498	941	79	itemizing	itemize	VERB
ftr-498	941	80	their	their	PRON
ftr-498	941	81	deductions	deduction	NOUN
ftr-498	941	82	on	on	ADP
ftr-498	941	83	their	their	PRON
ftr-498	941	84	federal	federal	ADJ
ftr-498	941	85	income	income	NOUN
ftr-498	941	86	tax	tax	NOUN
ftr-498	941	87	return	return	NOUN
ftr-498	941	88	.	.	PUNCT
ftr-498	942	1	this	this	DET
ftr-498	942	2	difference	difference	NOUN
ftr-498	942	3	is	be	AUX
ftr-498	942	4	presumably	presumably	ADV
ftr-498	942	5	the	the	DET
ftr-498	942	6	benefit	benefit	NOUN
ftr-498	942	7	to	to	ADP
ftr-498	942	8	the	the	DET
ftr-498	942	9	state	state	NOUN
ftr-498	942	10	to	to	PART
ftr-498	942	11	which	which	PRON
ftr-498	942	12	virginia	virginia	PROPN
ftr-498	942	13	's	's	PART
ftr-498	942	14	deputy	deputy	NOUN
ftr-498	942	15	attorney	attorney	NOUN
ftr-498	942	16	general	general	NOUN
ftr-498	942	17	alluded	allude	VERB
ftr-498	942	18	,	,	PUNCT
ftr-498	942	19	as	as	ADV
ftr-498	942	20	well	well	ADV
ftr-498	942	21	as	as	ADP
ftr-498	942	22	the	the	DET
ftr-498	942	23	federal	federal	ADJ
ftr-498	942	24	government	government	NOUN
ftr-498	942	25	's	's	PART
ftr-498	942	26	loss	loss	NOUN
ftr-498	942	27	.	.	PUNCT
ftr-498	943	1	for	for	ADP
ftr-498	943	2	further	further	ADJ
ftr-498	943	3	discussion	discussion	NOUN
ftr-498	943	4	,	,	PUNCT
ftr-498	943	5	see	see	VERB
ftr-498	943	6	infra	infra	NOUN
ftr-498	943	7	part	part	NOUN
ftr-498	943	8	v.c	v.c	PROPN
ftr-498	943	9	.	.	PROPN
ftr-498	943	10	142	142	NUM
ftr-498	943	11	.	.	PUNCT
ftr-498	944	1	beam	beam	PROPN
ftr-498	944	2	,	,	PUNCT
ftr-498	944	3	i	i	PRON
ftr-498	944	4	i	i	VERB
ftr-498	944	5	1	1	NUM
ftr-498	944	6	s.	s.	PROPN
ftr-498	944	7	ct	ct	PROPN
ftr-498	944	8	.	.	PUNCT
ftr-498	945	1	at	at	ADP
ftr-498	945	2	2447	2447	NUM
ftr-498	945	3	(	(	PUNCT
ftr-498	945	4	opinion	opinion	NOUN
ftr-498	945	5	of	of	ADP
ftr-498	945	6	souter	souter	PROPN
ftr-498	945	7	,	,	PUNCT
ftr-498	945	8	j.	j.	PROPN
ftr-498	945	9	)	)	PUNCT
ftr-498	945	10	.	.	PUNCT
ftr-498	946	1	143	143	X
ftr-498	946	2	.	.	PUNCT
ftr-498	947	1	i	i	PRON
ftr-498	947	2	d.	d.	PROPN
ftr-498	947	3	at	at	ADP
ftr-498	947	4	2448	2448	NUM
ftr-498	947	5	(	(	PUNCT
ftr-498	947	6	opinion	opinion	NOUN
ftr-498	947	7	of	of	ADP
ftr-498	947	8	souter	souter	PROPN
ftr-498	947	9	,	,	PUNCT
ftr-498	947	10	j.	j.	PROPN
ftr-498	947	11	)	)	PUNCT
ftr-498	947	12	.	.	PUNCT
ftr-498	948	1	144	144	NUM
ftr-498	948	2	.	.	PUNCT
ftr-498	948	3	justice	justice	PROPN
ftr-498	948	4	souter	souter	PROPN
ftr-498	948	5	did	do	AUX
ftr-498	948	6	not	not	PART
ftr-498	948	7	explain	explain	VERB
ftr-498	948	8	how	how	SCONJ
ftr-498	948	9	a	a	DET
ftr-498	948	10	court	court	NOUN
ftr-498	948	11	should	should	AUX
ftr-498	948	12	go	go	VERB
ftr-498	948	13	about	about	ADP
ftr-498	948	14	making	make	VERB
ftr-498	948	15	this	this	DET
ftr-498	948	16	general	general	ADJ
ftr-498	948	17	judgment	judgment	NOUN
ftr-498	948	18	.	.	PUNCT
ftr-498	949	1	his	his	PRON
ftr-498	949	2	opinion	opinion	NOUN
ftr-498	949	3	seems	seem	VERB
ftr-498	949	4	to	to	PART
ftr-498	949	5	contemplate	contemplate	VERB
ftr-498	949	6	the	the	DET
ftr-498	949	7	parties	party	NOUN
ftr-498	949	8	'	'	PART
ftr-498	949	9	introducing	introducing	NOUN
ftr-498	949	10	,	,	PUNCT
ftr-498	949	11	and	and	CCONJ
ftr-498	949	12	the	the	DET
ftr-498	949	13	court	court	NOUN
ftr-498	949	14	's	's	PART
ftr-498	949	15	evaluating	evaluating	NOUN
ftr-498	949	16	,	,	PUNCT
ftr-498	949	17	evidence	evidence	NOUN
ftr-498	949	18	about	about	ADP
ftr-498	949	19	a	a	DET
ftr-498	949	20	range	range	NOUN
ftr-498	949	21	of	of	ADP
ftr-498	949	22	cases	case	NOUN
ftr-498	949	23	not	not	PART
ftr-498	949	24	currently	currently	ADV
ftr-498	949	25	before	before	ADP
ftr-498	949	26	the	the	DET
ftr-498	949	27	court	court	NOUN
ftr-498	949	28	-	-	PUNCT
ftr-498	949	29	a	a	DET
ftr-498	949	30	highly	highly	ADV
ftr-498	949	31	unusual	unusual	ADJ
ftr-498	949	32	proposal	proposal	NOUN
ftr-498	949	33	.	.	PUNCT
ftr-498	950	1	for	for	ADP
ftr-498	950	2	additional	additional	ADJ
ftr-498	950	3	reflections	reflection	NOUN
ftr-498	950	4	on	on	ADP
ftr-498	950	5	justice	justice	PROPN
ftr-498	950	6	souter	souter	PROPN
ftr-498	950	7	's	's	PART
ftr-498	950	8	discussion	discussion	NOUN
ftr-498	950	9	of	of	ADP
ftr-498	950	10	equitable	equitable	ADJ
ftr-498	950	11	discretion	discretion	NOUN
ftr-498	950	12	,	,	PUNCT
ftr-498	950	13	see	see	VERB
ftr-498	950	14	infra	infra	NOUN
ftr-498	950	15	note	note	VERB
ftr-498	950	16	159	159	NUM
ftr-498	950	17	.	.	PUNCT
ftr-498	950	18	145	145	NUM
ftr-498	950	19	.	.	PUNCT
ftr-498	951	1	beam	beam	NOUN
ftr-498	951	2	,	,	PUNCT
ftr-498	951	3	111	111	NUM
ftr-498	951	4	s.	s.	PROPN
ftr-498	951	5	ct	ct	PROPN
ftr-498	951	6	.	.	PUNCT
ftr-498	952	1	at	at	ADP
ftr-498	952	2	2448	2448	NUM
ftr-498	952	3	(	(	PUNCT
ftr-498	952	4	opinion	opinion	NOUN
ftr-498	952	5	of	of	ADP
ftr-498	952	6	souter	souter	PROPN
ftr-498	952	7	,	,	PUNCT
ftr-498	952	8	j.	j.	PROPN
ftr-498	952	9	)	)	PUNCT
ftr-498	952	10	.	.	PUNCT
ftr-498	953	1	146	146	NUM
ftr-498	953	2	.	.	PUNCT
ftr-498	954	1	i	i	PRON
ftr-498	954	2	d.	d.	PROPN
ftr-498	954	3	(	(	PUNCT
ftr-498	954	4	opinion	opinion	NOUN
ftr-498	954	5	of	of	ADP
ftr-498	954	6	souter	souter	PROPN
ftr-498	954	7	,	,	PUNCT
ftr-498	954	8	j.	j.	PROPN
ftr-498	954	9	)	)	PUNCT
ftr-498	954	10	.	.	PUNCT
ftr-498	955	1	[	[	X
ftr-498	955	2	vol	vol	NOUN
ftr-498	955	3	.	.	PUNCT
ftr-498	956	1	1:8	1:8	NUM
ftr-498	956	2	harper	harper	NOUN
ftr-498	956	3	and	and	CCONJ
ftr-498	956	4	its	its	PRON
ftr-498	956	5	aftermath	aftermath	NOUN
ftr-498	956	6	into	into	ADP
ftr-498	956	7	play	play	NOUN
ftr-498	956	8	,	,	PUNCT
ftr-498	956	9	may	may	AUX
ftr-498	956	10	shape	shape	VERB
ftr-498	956	11	the	the	DET
ftr-498	956	12	choice	choice	NOUN
ftr-498	956	13	of	of	ADP
ftr-498	956	14	remedies	remedy	NOUN
ftr-498	956	15	,	,	PUNCT
ftr-498	956	16	because	because	SCONJ
ftr-498	956	17	the	the	DET
ftr-498	956	18	court	court	NOUN
ftr-498	956	19	there	there	ADV
ftr-498	956	20	concluded	conclude	VERB
ftr-498	956	21	that	that	SCONJ
ftr-498	956	22	florida	florida	PROPN
ftr-498	956	23	's	's	PART
ftr-498	956	24	invocation	invocation	NOUN
ftr-498	956	25	of	of	ADP
ftr-498	956	26	equitable	equitable	ADJ
ftr-498	956	27	concerns	concern	NOUN
ftr-498	956	28	was	be	AUX
ftr-498	956	29	unavailing	unavaile	VERB
ftr-498	956	30	.	.	PUNCT
ftr-498	956	31	"	"	PUNCT
ftr-498	957	1	7	7	NUM
ftr-498	957	2	in	in	ADP
ftr-498	957	3	that	that	DET
ftr-498	957	4	case	case	NOUN
ftr-498	957	5	,	,	PUNCT
ftr-498	957	6	justice	justice	PROPN
ftr-498	957	7	souter	souter	PROPN
ftr-498	957	8	would	would	AUX
ftr-498	957	9	not	not	PART
ftr-498	957	10	have	have	AUX
ftr-498	957	11	been	be	AUX
ftr-498	957	12	trying	try	VERB
ftr-498	957	13	to	to	PART
ftr-498	957	14	expand	expand	VERB
ftr-498	957	15	the	the	DET
ftr-498	957	16	minor	minor	ADJ
ftr-498	957	17	part	part	NOUN
ftr-498	957	18	that	that	SCONJ
ftr-498	957	19	the	the	DET
ftr-498	957	20	court	court	NOUN
ftr-498	957	21	allotted	allot	VERB
ftr-498	957	22	to	to	ADP
ftr-498	957	23	equitable	equitable	ADJ
ftr-498	957	24	considerations	consideration	NOUN
ftr-498	957	25	.	.	PUNCT
ftr-498	958	1	he	he	PRON
ftr-498	958	2	would	would	AUX
ftr-498	958	3	,	,	PUNCT
ftr-498	958	4	instead	instead	ADV
ftr-498	958	5	,	,	PUNCT
ftr-498	958	6	have	have	AUX
ftr-498	958	7	been	be	AUX
ftr-498	958	8	underlining	underline	VERB
ftr-498	958	9	an	an	DET
ftr-498	958	10	omission	omission	NOUN
ftr-498	958	11	that	that	SCONJ
ftr-498	958	12	the	the	DET
ftr-498	958	13	court	court	NOUN
ftr-498	958	14	did	do	AUX
ftr-498	958	15	not	not	PART
ftr-498	958	16	need	need	VERB
ftr-498	958	17	to	to	PART
ftr-498	958	18	consider	consider	VERB
ftr-498	958	19	in	in	ADP
ftr-498	958	20	mckesson	mckesson	NOUN
ftr-498	958	21	and	and	CCONJ
ftr-498	958	22	that	that	PRON
ftr-498	958	23	might	might	AUX
ftr-498	958	24	need	need	VERB
ftr-498	958	25	to	to	PART
ftr-498	958	26	be	be	AUX
ftr-498	958	27	addressed	address	VERB
ftr-498	958	28	only	only	ADV
ftr-498	958	29	very	very	ADV
ftr-498	958	30	infrequently	infrequently	ADV
ftr-498	958	31	.	.	PUNCT
ftr-498	959	1	if	if	SCONJ
ftr-498	959	2	,	,	PUNCT
ftr-498	959	3	however	however	ADV
ftr-498	959	4	,	,	PUNCT
ftr-498	959	5	justice	justice	PROPN
ftr-498	959	6	souter	souter	PROPN
ftr-498	959	7	's	's	PART
ftr-498	959	8	sentence	sentence	NOUN
ftr-498	959	9	about	about	ADP
ftr-498	959	10	considering	consider	VERB
ftr-498	959	11	"	"	PUNCT
ftr-498	959	12	individual	individual	ADJ
ftr-498	959	13	equities	equity	NOUN
ftr-498	959	14	when	when	SCONJ
ftr-498	959	15	deciding	decide	VERB
ftr-498	959	16	remedial	remedial	ADJ
ftr-498	959	17	issues	issue	NOUN
ftr-498	959	18	in	in	ADP
ftr-498	959	19	particular	particular	ADJ
ftr-498	959	20	cases	case	NOUN
ftr-498	959	21	"	"	PUNCT
ftr-498	959	22	is	be	AUX
ftr-498	959	23	read	read	VERB
ftr-498	959	24	broadly	broadly	ADV
ftr-498	959	25	,	,	PUNCT
ftr-498	959	26	its	its	PRON
ftr-498	959	27	thrust	thrust	NOUN
ftr-498	959	28	appears	appear	VERB
ftr-498	959	29	incompatible	incompatible	ADJ
ftr-498	959	30	with	with	ADP
ftr-498	959	31	mckesson	mckesson	PROPN
ftr-498	959	32	.	.	PUNCT
ftr-498	960	1	construed	construe	VERB
ftr-498	960	2	in	in	ADP
ftr-498	960	3	this	this	DET
ftr-498	960	4	way	way	NOUN
ftr-498	960	5	,	,	PUNCT
ftr-498	960	6	it	it	PRON
ftr-498	960	7	would	would	AUX
ftr-498	960	8	also	also	ADV
ftr-498	960	9	yield	yield	VERB
ftr-498	960	10	what	what	PRON
ftr-498	960	11	one	one	NUM
ftr-498	960	12	commentator	commentator	NOUN
ftr-498	960	13	described	describe	VERB
ftr-498	960	14	as	as	ADP
ftr-498	960	15	"	"	PUNCT
ftr-498	960	16	a	a	DET
ftr-498	960	17	conceptually	conceptually	ADV
ftr-498	960	18	confusing	confusing	ADJ
ftr-498	960	19	and	and	CCONJ
ftr-498	960	20	redundant	redundant	VERB
ftr-498	960	21	two	two	NUM
ftr-498	960	22	-	-	PUNCT
ftr-498	960	23	tiered	tiere	VERB
ftr-498	960	24	approach	approach	NOUN
ftr-498	960	25	to	to	ADP
ftr-498	960	26	retroactivity	retroactivity	NOUN
ftr-498	960	27	questions	question	NOUN
ftr-498	960	28	.	.	PUNCT
ftr-498	961	1	"	"	PUNCT
ftr-498	961	2	"	"	PUNCT
ftr-498	961	3	'	'	PUNCT
ftr-498	961	4	justice	justice	NOUN
ftr-498	961	5	souter	souter	PROPN
ftr-498	961	6	might	might	AUX
ftr-498	961	7	then	then	ADV
ftr-498	961	8	be	be	AUX
ftr-498	961	9	seen	see	VERB
ftr-498	961	10	as	as	ADP
ftr-498	961	11	contemplating	contemplate	VERB
ftr-498	961	12	an	an	DET
ftr-498	961	13	untidy	untidy	ADJ
ftr-498	961	14	,	,	PUNCT
ftr-498	961	15	two	two	NUM
ftr-498	961	16	-	-	PUNCT
ftr-498	961	17	step	step	NOUN
ftr-498	961	18	process	process	NOUN
ftr-498	961	19	:	:	PUNCT
ftr-498	961	20	a	a	DET
ftr-498	961	21	court	court	NOUN
ftr-498	961	22	announcing	announce	VERB
ftr-498	961	23	a	a	DET
ftr-498	961	24	new	new	ADJ
ftr-498	961	25	rule	rule	NOUN
ftr-498	961	26	must	must	AUX
ftr-498	961	27	first	first	ADV
ftr-498	961	28	determine	determine	VERB
ftr-498	961	29	whether	whether	SCONJ
ftr-498	961	30	the	the	DET
ftr-498	961	31	rule	rule	NOUN
ftr-498	961	32	applies	apply	VERB
ftr-498	961	33	prospectively	prospectively	ADV
ftr-498	961	34	or	or	CCONJ
ftr-498	961	35	retroactively	retroactively	ADV
ftr-498	961	36	for	for	ADP
ftr-498	961	37	purposes	purpose	NOUN
ftr-498	961	38	of	of	ADP
ftr-498	961	39	adjudicating	adjudicate	VERB
ftr-498	961	40	the	the	DET
ftr-498	961	41	rights	right	NOUN
ftr-498	961	42	of	of	ADP
ftr-498	961	43	the	the	DET
ftr-498	961	44	parties	party	NOUN
ftr-498	961	45	.	.	PUNCT
ftr-498	962	1	if	if	SCONJ
ftr-498	962	2	the	the	DET
ftr-498	962	3	rule	rule	NOUN
ftr-498	962	4	is	be	AUX
ftr-498	962	5	applied	apply	VERB
ftr-498	962	6	retroactively	retroactively	ADV
ftr-498	962	7	,	,	PUNCT
ftr-498	962	8	the	the	DET
ftr-498	962	9	court	court	NOUN
ftr-498	962	10	must	must	AUX
ftr-498	962	11	then	then	ADV
ftr-498	962	12	fashion	fashion	VERB
ftr-498	962	13	a	a	DET
ftr-498	962	14	remedy	remedy	NOUN
ftr-498	962	15	,	,	PUNCT
ftr-498	962	16	based	base	VERB
ftr-498	962	17	in	in	ADP
ftr-498	962	18	part	part	NOUN
ftr-498	962	19	on	on	ADP
ftr-498	962	20	consideration	consideration	NOUN
ftr-498	962	21	of	of	ADP
ftr-498	962	22	the	the	DET
ftr-498	962	23	same	same	ADJ
ftr-498	962	24	reliance	reliance	NOUN
ftr-498	962	25	interests	interest	NOUN
ftr-498	962	26	that	that	PRON
ftr-498	962	27	are	be	AUX
ftr-498	962	28	likely	likely	ADJ
ftr-498	962	29	to	to	PART
ftr-498	962	30	influence	influence	VERB
ftr-498	962	31	the	the	DET
ftr-498	962	32	retroactivity	retroactivity	NOUN
ftr-498	962	33	decision	decision	NOUN
ftr-498	962	34	.	.	PUNCT
ftr-498	963	1	49	49	NUM
ftr-498	964	1	it	it	PRON
ftr-498	964	2	is	be	AUX
ftr-498	964	3	impossible	impossible	ADJ
ftr-498	964	4	to	to	PART
ftr-498	964	5	say	say	VERB
ftr-498	964	6	whether	whether	SCONJ
ftr-498	964	7	justice	justice	PROPN
ftr-498	964	8	souter	souter	PROPN
ftr-498	964	9	-	-	PUNCT
ftr-498	964	10	and	and	CCONJ
ftr-498	964	11	presumably	presumably	ADV
ftr-498	964	12	justice	justice	PROPN
ftr-498	964	13	stevens	stevens	PROPN
ftr-498	964	14	,	,	PUNCT
ftr-498	964	15	the	the	DET
ftr-498	964	16	only	only	ADJ
ftr-498	964	17	colleague	colleague	NOUN
ftr-498	964	18	who	who	PRON
ftr-498	964	19	joined	join	VERB
ftr-498	964	20	his	his	PRON
ftr-498	964	21	opinion'--contemplated	opinion'--contemplated	PROPN
ftr-498	964	22	this	this	DET
ftr-498	964	23	approach	approach	NOUN
ftr-498	964	24	.	.	PUNCT
ftr-498	965	1	its	its	PRON
ftr-498	965	2	silliness	silliness	NOUN
ftr-498	965	3	,	,	PUNCT
ftr-498	965	4	together	together	ADV
ftr-498	965	5	with	with	ADP
ftr-498	965	6	justice	justice	PROPN
ftr-498	965	7	stevens	stevens	PROPN
ftr-498	965	8	's	's	PART
ftr-498	965	9	unwillingness	unwillingness	NOUN
ftr-498	965	10	to	to	PART
ftr-498	965	11	advocate	advocate	VERB
ftr-498	965	12	anything	anything	PRON
ftr-498	965	13	like	like	ADP
ftr-498	965	14	a	a	DET
ftr-498	965	15	double	double	ADJ
ftr-498	965	16	look	look	NOUN
ftr-498	965	17	at	at	ADP
ftr-498	965	18	equitable	equitable	ADJ
ftr-498	965	19	considerations	consideration	NOUN
ftr-498	965	20	in	in	ADP
ftr-498	965	21	his	his	PRON
ftr-498	965	22	american	american	ADJ
ftr-498	965	23	trucking	trucking	NOUN
ftr-498	965	24	dissent	dissent	NOUN
ftr-498	965	25	,	,	PUNCT
ftr-498	965	26	5	5	NUM
ftr-498	965	27	'	'	PUNCT
ftr-498	965	28	count	count	NOUN
ftr-498	965	29	against	against	ADP
ftr-498	965	30	this	this	DET
ftr-498	965	31	reading	reading	NOUN
ftr-498	965	32	.	.	PUNCT
ftr-498	966	1	but	but	CCONJ
ftr-498	966	2	justice	justice	PROPN
ftr-498	966	3	souter	souter	PROPN
ftr-498	966	4	's	's	PART
ftr-498	966	5	reference	reference	NOUN
ftr-498	966	6	to	to	ADP
ftr-498	966	7	the	the	DET
ftr-498	966	8	role	role	NOUN
ftr-498	966	9	of	of	ADP
ftr-498	966	10	reliance	reliance	NOUN
ftr-498	966	11	interests	interest	NOUN
ftr-498	966	12	in	in	ADP
ftr-498	966	13	fashioning	fashion	VERB
ftr-498	966	14	a	a	DET
ftr-498	966	15	remedy	remedy	NOUN
ftr-498	966	16	as	as	ADP
ftr-498	966	17	"	"	PUNCT
ftr-498	966	18	4a	4a	NUM
ftr-498	966	19	matter	matter	NOUN
ftr-498	966	20	with	with	ADP
ftr-498	966	21	which	which	PRON
ftr-498	966	22	mckesson	mckesson	NOUN
ftr-498	966	23	did	do	AUX
ftr-498	966	24	not	not	PART
ftr-498	966	25	deal	deal	VERB
ftr-498	966	26	"	"	PUNCT
ftr-498	966	27	'	'	PUNCT
ftr-498	966	28	"	"	PUNCT
ftr-498	966	29	is	be	AUX
ftr-498	966	30	admittedly	admittedly	ADV
ftr-498	966	31	ambiguous	ambiguous	ADJ
ftr-498	966	32	.	.	PUNCT
ftr-498	967	1	one	one	PRON
ftr-498	967	2	can	can	AUX
ftr-498	967	3	expect	expect	VERB
ftr-498	967	4	some	some	DET
ftr-498	967	5	litigants	litigant	NOUN
ftr-498	967	6	,	,	PUNCT
ftr-498	967	7	most	most	ADV
ftr-498	967	8	notably	notably	ADV
ftr-498	967	9	state	state	NOUN
ftr-498	967	10	attorneys	attorney	NOUN
ftr-498	967	11	arguing	argue	VERB
ftr-498	967	12	against	against	ADP
ftr-498	967	13	147	147	NUM
ftr-498	967	14	.	.	PUNCT
ftr-498	968	1	mckesson	mckesson	PROPN
ftr-498	968	2	,	,	PUNCT
ftr-498	968	3	496	496	NUM
ftr-498	968	4	u.s	u.s	PROPN
ftr-498	968	5	.	.	PROPN
ftr-498	968	6	at	at	ADP
ftr-498	968	7	44	44	NUM
ftr-498	968	8	-	-	SYM
ftr-498	968	9	51	51	NUM
ftr-498	968	10	.	.	NOUN
ftr-498	968	11	148	148	NUM
ftr-498	968	12	.	.	PUNCT
ftr-498	969	1	note	note	NOUN
ftr-498	969	2	,	,	PUNCT
ftr-498	969	3	supra	supra	PROPN
ftr-498	969	4	note	note	PROPN
ftr-498	969	5	16	16	NUM
ftr-498	969	6	,	,	PUNCT
ftr-498	969	7	at	at	ADP
ftr-498	969	8	346	346	NUM
ftr-498	969	9	.	.	PUNCT
ftr-498	969	10	149	149	NUM
ftr-498	969	11	.	.	PUNCT
ftr-498	970	1	i	i	PRON
ftr-498	970	2	d.	d.	PROPN
ftr-498	970	3	(	(	PUNCT
ftr-498	970	4	footnote	footnote	VERB
ftr-498	970	5	omitted	omit	VERB
ftr-498	970	6	)	)	PUNCT
ftr-498	970	7	.	.	PUNCT
ftr-498	971	1	150	150	NUM
ftr-498	971	2	.	.	PUNCT
ftr-498	972	1	none	none	NOUN
ftr-498	972	2	of	of	ADP
ftr-498	972	3	the	the	DET
ftr-498	972	4	other	other	ADJ
ftr-498	972	5	justices	justice	NOUN
ftr-498	972	6	spoke	speak	VERB
ftr-498	972	7	to	to	ADP
ftr-498	972	8	the	the	DET
ftr-498	972	9	question	question	NOUN
ftr-498	972	10	of	of	ADP
ftr-498	972	11	a	a	DET
ftr-498	972	12	court	court	NOUN
ftr-498	972	13	's	's	PART
ftr-498	972	14	discretion	discretion	NOUN
ftr-498	972	15	in	in	ADP
ftr-498	972	16	ordering	order	VERB
ftr-498	972	17	remedies	remedy	NOUN
ftr-498	972	18	in	in	ADP
ftr-498	972	19	constitutional	constitutional	ADJ
ftr-498	972	20	tax	tax	NOUN
ftr-498	972	21	cases	case	NOUN
ftr-498	972	22	should	should	AUX
ftr-498	972	23	a	a	DET
ftr-498	972	24	decision	decision	NOUN
ftr-498	972	25	apply	apply	VERB
ftr-498	972	26	retroactively	retroactively	ADV
ftr-498	972	27	.	.	PUNCT
ftr-498	973	1	151	151	NUM
ftr-498	973	2	.	.	PUNCT
ftr-498	974	1	in	in	ADP
ftr-498	974	2	american	american	PROPN
ftr-498	974	3	trucking	trucking	PROPN
ftr-498	974	4	,	,	PUNCT
ftr-498	974	5	justice	justice	PROPN
ftr-498	974	6	stevens	stevens	PROPN
ftr-498	974	7	argued	argue	VERB
ftr-498	974	8	that	that	SCONJ
ftr-498	974	9	the	the	DET
ftr-498	974	10	court	court	NOUN
ftr-498	974	11	's	's	PART
ftr-498	974	12	decision	decision	NOUN
ftr-498	974	13	in	in	ADP
ftr-498	974	14	scheiner	scheiner	NOUN
ftr-498	974	15	should	should	AUX
ftr-498	974	16	apply	apply	VERB
ftr-498	974	17	retroactively	retroactively	ADV
ftr-498	974	18	to	to	ADP
ftr-498	974	19	the	the	DET
ftr-498	974	20	parties	party	NOUN
ftr-498	974	21	in	in	ADP
ftr-498	974	22	american	american	PROPN
ftr-498	974	23	trucking	trucking	NOUN
ftr-498	974	24	because	because	SCONJ
ftr-498	974	25	the	the	DET
ftr-498	974	26	court	court	NOUN
ftr-498	974	27	had	have	AUX
ftr-498	974	28	already	already	ADV
ftr-498	974	29	applied	apply	VERB
ftr-498	974	30	its	its	PRON
ftr-498	974	31	decision	decision	NOUN
ftr-498	974	32	retroactively	retroactively	ADV
ftr-498	974	33	to	to	ADP
ftr-498	974	34	the	the	DET
ftr-498	974	35	parties	party	NOUN
ftr-498	974	36	in	in	ADP
ftr-498	974	37	scheiner	scheiner	NOUN
ftr-498	974	38	itself	itself	PRON
ftr-498	974	39	.	.	PUNCT
ftr-498	975	1	american	american	PROPN
ftr-498	975	2	trucking	trucking	PROPN
ftr-498	975	3	,	,	PUNCT
ftr-498	975	4	496	496	NUM
ftr-498	975	5	u.s	u.s	PROPN
ftr-498	975	6	.	.	PROPN
ftr-498	976	1	at	at	ADP
ftr-498	976	2	212	212	NUM
ftr-498	976	3	(	(	PUNCT
ftr-498	976	4	stevens	stevens	PROPN
ftr-498	976	5	,	,	PUNCT
ftr-498	976	6	j.	j.	PROPN
ftr-498	976	7	,	,	PUNCT
ftr-498	976	8	dissenting	dissent	VERB
ftr-498	976	9	)	)	PUNCT
ftr-498	976	10	(	(	PUNCT
ftr-498	976	11	discussing	discuss	VERB
ftr-498	976	12	american	american	ADJ
ftr-498	976	13	trucking	trucking	NOUN
ftr-498	976	14	ass'ns	ass'n	NOUN
ftr-498	976	15	v.	v.	CCONJ
ftr-498	976	16	scheiner	scheiner	NOUN
ftr-498	976	17	,	,	PUNCT
ftr-498	976	18	483	483	NUM
ftr-498	976	19	u.s	u.s	PROPN
ftr-498	976	20	.	.	PROPN
ftr-498	976	21	266	266	NUM
ftr-498	976	22	,	,	PUNCT
ftr-498	976	23	297	297	NUM
ftr-498	976	24	-	-	SYM
ftr-498	976	25	98	98	NUM
ftr-498	976	26	(	(	PUNCT
ftr-498	976	27	1987	1987	NUM
ftr-498	976	28	)	)	PUNCT
ftr-498	976	29	)	)	PUNCT
ftr-498	976	30	.	.	PUNCT
ftr-498	977	1	thus	thus	ADV
ftr-498	977	2	,	,	PUNCT
ftr-498	977	3	justice	justice	PROPN
ftr-498	977	4	stevens	stevens	PROPN
ftr-498	977	5	believed	believe	VERB
ftr-498	977	6	that	that	SCONJ
ftr-498	977	7	anerican	anerican	PROPN
ftr-498	977	8	tnicking	tnicke	VERB
ftr-498	977	9	should	should	AUX
ftr-498	977	10	be	be	AUX
ftr-498	977	11	decided	decide	VERB
ftr-498	977	12	by	by	ADP
ftr-498	977	13	the	the	DET
ftr-498	977	14	same	same	ADJ
ftr-498	977	15	logic	logic	NOUN
ftr-498	977	16	that	that	PRON
ftr-498	977	17	later	later	ADV
ftr-498	977	18	prevailed	prevail	VERB
ftr-498	977	19	in	in	ADP
ftr-498	977	20	bean	bean	NOUN
ftr-498	977	21	and	and	CCONJ
ftr-498	977	22	harper	harper	NOUN
ftr-498	977	23	.	.	PUNCT
ftr-498	978	1	he	he	PRON
ftr-498	978	2	concluded	conclude	VERB
ftr-498	978	3	,	,	PUNCT
ftr-498	978	4	without	without	ADP
ftr-498	978	5	further	further	ADJ
ftr-498	978	6	argument	argument	NOUN
ftr-498	978	7	,	,	PUNCT
ftr-498	978	8	that	that	SCONJ
ftr-498	978	9	mckesson	mckesson	NOUN
ftr-498	978	10	's	's	PART
ftr-498	978	11	remedial	remedial	ADJ
ftr-498	978	12	constraints	constraint	NOUN
ftr-498	978	13	therefore	therefore	ADV
ftr-498	978	14	applied	apply	VERB
ftr-498	978	15	.	.	PUNCT
ftr-498	979	1	i	i	PRON
ftr-498	979	2	d.	d.	PROPN
ftr-498	979	3	at	at	ADP
ftr-498	979	4	224	224	NUM
ftr-498	979	5	(	(	PUNCT
ftr-498	979	6	stevens	stevens	PROPN
ftr-498	979	7	,	,	PUNCT
ftr-498	979	8	j.	j.	PROPN
ftr-498	979	9	,	,	PUNCT
ftr-498	979	10	dissenting	dissent	VERB
ftr-498	979	11	)	)	PUNCT
ftr-498	979	12	.	.	PUNCT
ftr-498	980	1	he	he	PRON
ftr-498	980	2	said	say	VERB
ftr-498	980	3	nothing	nothing	PRON
ftr-498	980	4	about	about	ADP
ftr-498	980	5	reviewing	review	VERB
ftr-498	980	6	equitable	equitable	ADJ
ftr-498	980	7	considerations	consideration	NOUN
ftr-498	980	8	not	not	PART
ftr-498	980	9	mentioned	mention	VERB
ftr-498	980	10	in	in	ADP
ftr-498	980	11	mckesson	mckesson	PROPN
ftr-498	980	12	itself	itself	PRON
ftr-498	980	13	.	.	PUNCT
ftr-498	981	1	152	152	NUM
ftr-498	981	2	.	.	PUNCT
ftr-498	981	3	beam	beam	NOUN
ftr-498	981	4	,	,	PUNCT
ftr-498	981	5	111	111	NUM
ftr-498	981	6	s.	s.	PROPN
ftr-498	981	7	ct	ct	PROPN
ftr-498	981	8	.	.	PUNCT
ftr-498	982	1	at	at	ADP
ftr-498	982	2	2448	2448	NUM
ftr-498	982	3	(	(	PUNCT
ftr-498	982	4	opinion	opinion	NOUN
ftr-498	982	5	of	of	ADP
ftr-498	982	6	souter	souter	PROPN
ftr-498	982	7	,	,	PUNCT
ftr-498	982	8	j.	j.	PROPN
ftr-498	982	9	)	)	PUNCT
ftr-498	982	10	.	.	PUNCT
ftr-498	983	1	19931	19931	NUM
ftr-498	983	2	florida	florida	PROPN
ftr-498	983	3	tax	tax	PROPN
ftr-498	983	4	review	review	NOUN
ftr-498	983	5	refund	refund	NOUN
ftr-498	983	6	orders	order	NOUN
ftr-498	983	7	after	after	ADP
ftr-498	983	8	harper	harper	NOUN
ftr-498	983	9	,	,	PUNCT
ftr-498	983	10	to	to	PART
ftr-498	983	11	try	try	VERB
ftr-498	983	12	to	to	PART
ftr-498	983	13	draw	draw	VERB
ftr-498	983	14	support	support	NOUN
ftr-498	983	15	from	from	ADP
ftr-498	983	16	these	these	DET
ftr-498	983	17	words	word	NOUN
ftr-498	983	18	,	,	PUNCT
ftr-498	983	19	even	even	ADV
ftr-498	983	20	though	though	SCONJ
ftr-498	983	21	justice	justice	PROPN
ftr-498	983	22	souter	souter	PROPN
ftr-498	983	23	did	do	AUX
ftr-498	983	24	not	not	PART
ftr-498	983	25	speak	speak	VERB
ftr-498	983	26	for	for	ADP
ftr-498	983	27	more	more	ADJ
ftr-498	983	28	than	than	ADP
ftr-498	983	29	two	two	NUM
ftr-498	983	30	justices	justice	NOUN
ftr-498	983	31	,	,	PUNCT
ftr-498	983	32	and	and	CCONJ
ftr-498	983	33	spoke	speak	VERB
ftr-498	983	34	only	only	ADV
ftr-498	983	35	doubtfully	doubtfully	ADV
ftr-498	983	36	for	for	SCONJ
ftr-498	983	37	justice	justice	NOUN
ftr-498	983	38	stevens	stevens	X
ftr-498	983	39	if	if	SCONJ
ftr-498	983	40	his	his	PRON
ftr-498	983	41	words	word	NOUN
ftr-498	983	42	are	be	AUX
ftr-498	983	43	given	give	VERB
ftr-498	983	44	this	this	DET
ftr-498	983	45	wider	wide	ADJ
ftr-498	983	46	extension	extension	NOUN
ftr-498	983	47	.	.	PUNCT
ftr-498	984	1	in	in	ADP
ftr-498	984	2	view	view	NOUN
ftr-498	984	3	of	of	ADP
ftr-498	984	4	their	their	PRON
ftr-498	984	5	unclarity	unclarity	NOUN
ftr-498	984	6	and	and	CCONJ
ftr-498	984	7	the	the	DET
ftr-498	984	8	lack	lack	NOUN
ftr-498	984	9	of	of	ADP
ftr-498	984	10	five	five	NUM
ftr-498	984	11	justices	justice	NOUN
ftr-498	984	12	on	on	ADP
ftr-498	984	13	the	the	DET
ftr-498	984	14	opinion	opinion	NOUN
ftr-498	984	15	,	,	PUNCT
ftr-498	984	16	and	and	CCONJ
ftr-498	984	17	in	in	ADP
ftr-498	984	18	the	the	DET
ftr-498	984	19	absence	absence	NOUN
ftr-498	984	20	of	of	ADP
ftr-498	984	21	further	further	ADJ
ftr-498	984	22	elaboration	elaboration	NOUN
ftr-498	984	23	by	by	ADP
ftr-498	984	24	a	a	DET
ftr-498	984	25	majority	majority	NOUN
ftr-498	984	26	of	of	ADP
ftr-498	984	27	the	the	DET
ftr-498	984	28	justices	justice	NOUN
ftr-498	984	29	,	,	PUNCT
ftr-498	984	30	courts	court	NOUN
ftr-498	984	31	surely	surely	ADV
ftr-498	984	32	ought	ought	AUX
ftr-498	984	33	to	to	PART
ftr-498	984	34	ignore	ignore	VERB
ftr-498	984	35	justice	justice	PROPN
ftr-498	984	36	souter	souter	PROPN
ftr-498	984	37	's	's	PART
ftr-498	984	38	statements	statement	NOUN
ftr-498	984	39	,	,	PUNCT
ftr-498	984	40	and	and	CCONJ
ftr-498	984	41	continue	continue	VERB
ftr-498	984	42	to	to	PART
ftr-498	984	43	regard	regard	VERB
ftr-498	984	44	mckesson	mckesson	NOUN
ftr-498	984	45	as	as	ADP
ftr-498	984	46	determinative	determinative	ADJ
ftr-498	984	47	.	.	PUNCT
ftr-498	985	1	it	it	PRON
ftr-498	985	2	would	would	AUX
ftr-498	985	3	not	not	PART
ftr-498	985	4	be	be	AUX
ftr-498	985	5	surprising	surprising	ADJ
ftr-498	985	6	,	,	PUNCT
ftr-498	985	7	however	however	ADV
ftr-498	985	8	,	,	PUNCT
ftr-498	985	9	if	if	SCONJ
ftr-498	985	10	some	some	DET
ftr-498	985	11	ascribed	ascribe	VERB
ftr-498	985	12	unmerited	unmerited	ADJ
ftr-498	985	13	significance	significance	NOUN
ftr-498	985	14	to	to	ADP
ftr-498	985	15	justice	justice	PROPN
ftr-498	985	16	souter	souter	PROPN
ftr-498	985	17	's	's	PART
ftr-498	985	18	words	word	NOUN
ftr-498	985	19	,	,	PUNCT
ftr-498	985	20	particularly	particularly	ADV
ftr-498	985	21	given	give	VERB
ftr-498	985	22	the	the	DET
ftr-498	985	23	perceived	perceive	VERB
ftr-498	985	24	blow	blow	NOUN
ftr-498	985	25	to	to	ADP
ftr-498	985	26	state	state	NOUN
ftr-498	985	27	coffers	coffer	NOUN
ftr-498	985	28	-	-	PUNCT
ftr-498	985	29	regardless	regardless	ADV
ftr-498	985	30	of	of	ADP
ftr-498	985	31	whether	whether	SCONJ
ftr-498	985	32	that	that	DET
ftr-498	985	33	perception	perception	NOUN
ftr-498	985	34	is	be	AUX
ftr-498	985	35	inaccurate	inaccurate	ADJ
ftr-498	985	36	'	'	PUNCT
ftr-498	985	37	53	53	NUM
ftr-498	985	38	-that	-that	NOUN
ftr-498	985	39	refund	refund	NOUN
ftr-498	985	40	orders	order	NOUN
ftr-498	985	41	would	would	AUX
ftr-498	985	42	entail	entail	VERB
ftr-498	985	43	.	.	PUNCT
ftr-498	986	1	the	the	DET
ftr-498	986	2	error	error	NOUN
ftr-498	986	3	of	of	ADP
ftr-498	986	4	doing	do	VERB
ftr-498	986	5	so	so	ADV
ftr-498	986	6	after	after	SCONJ
ftr-498	986	7	harper	harper	NOUN
ftr-498	986	8	is	be	AUX
ftr-498	986	9	all	all	ADV
ftr-498	986	10	too	too	ADV
ftr-498	986	11	evident	evident	ADJ
ftr-498	986	12	.	.	PUNCT
ftr-498	987	1	harper	harper	NOUN
ftr-498	987	2	did	do	VERB
ftr-498	987	3	little	little	ADJ
ftr-498	987	4	to	to	PART
ftr-498	987	5	clarify	clarify	VERB
ftr-498	987	6	the	the	DET
ftr-498	987	7	court	court	NOUN
ftr-498	987	8	's	's	PART
ftr-498	987	9	understanding	understanding	NOUN
ftr-498	987	10	of	of	ADP
ftr-498	987	11	civil	civil	ADJ
ftr-498	987	12	retroactivity	retroactivity	NOUN
ftr-498	987	13	.	.	PUNCT
ftr-498	988	1	the	the	DET
ftr-498	988	2	court	court	NOUN
ftr-498	988	3	shied	shy	VERB
ftr-498	988	4	away	away	ADV
ftr-498	988	5	from	from	ADP
ftr-498	988	6	adopting	adopt	VERB
ftr-498	988	7	a	a	DET
ftr-498	988	8	rule	rule	NOUN
ftr-498	988	9	of	of	ADP
ftr-498	988	10	per	per	X
ftr-498	988	11	se	se	X
ftr-498	988	12	retroactivity	retroactivity	NOUN
ftr-498	988	13	,	,	PUNCT
ftr-498	988	14	which	which	DET
ftr-498	988	15	would	would	AUX
ftr-498	988	16	-	-	PUNCT
ftr-498	988	17	quite	quite	ADV
ftr-498	988	18	sensibly	sensibly	ADV
ftr-498	988	19	-	-	PUNCT
ftr-498	988	20	focus	focus	NOUN
ftr-498	988	21	discussion	discussion	NOUN
ftr-498	988	22	of	of	ADP
ftr-498	988	23	any	any	DET
ftr-498	988	24	constitutionally	constitutionally	ADV
ftr-498	988	25	relevant	relevant	ADJ
ftr-498	988	26	equitable	equitable	ADJ
ftr-498	988	27	concerns	concern	NOUN
ftr-498	988	28	at	at	ADP
ftr-498	988	29	the	the	DET
ftr-498	988	30	remedial	remedial	ADJ
ftr-498	988	31	stage	stage	NOUN
ftr-498	988	32	of	of	ADP
ftr-498	988	33	the	the	DET
ftr-498	988	34	analysis	analysis	NOUN
ftr-498	988	35	.	.	PUNCT
ftr-498	989	1	"5	"5	NOUN
ftr-498	989	2	nor	nor	CCONJ
ftr-498	989	3	did	do	AUX
ftr-498	989	4	the	the	DET
ftr-498	989	5	court	court	NOUN
ftr-498	989	6	endorse	endorse	VERB
ftr-498	989	7	taking	take	VERB
ftr-498	989	8	reliance	reliance	NOUN
ftr-498	989	9	interests	interest	NOUN
ftr-498	989	10	and	and	CCONJ
ftr-498	989	11	fairness	fairness	NOUN
ftr-498	989	12	into	into	ADP
ftr-498	989	13	account	account	NOUN
ftr-498	989	14	in	in	ADP
ftr-498	989	15	determining	determine	VERB
ftr-498	989	16	whether	whether	SCONJ
ftr-498	989	17	a	a	DET
ftr-498	989	18	decision	decision	NOUN
ftr-498	989	19	applies	apply	VERB
ftr-498	989	20	retroactively	retroactively	ADV
ftr-498	989	21	,	,	PUNCT
ftr-498	989	22	as	as	SCONJ
ftr-498	989	23	justice	justice	PROPN
ftr-498	989	24	o'connor	o'connor	PROPN
ftr-498	989	25	favors	favor	NOUN
ftr-498	989	26	.	.	PUNCT
ftr-498	990	1	instead	instead	ADV
ftr-498	990	2	,	,	PUNCT
ftr-498	990	3	justice	justice	PROPN
ftr-498	990	4	thomas	thomas	PROPN
ftr-498	990	5	's	's	PART
ftr-498	990	6	opinion	opinion	NOUN
ftr-498	990	7	took	take	VERB
ftr-498	990	8	no	no	DET
ftr-498	990	9	stand	stand	NOUN
ftr-498	990	10	on	on	ADP
ftr-498	990	11	how	how	SCONJ
ftr-498	990	12	chevron	chevron	ADJ
ftr-498	990	13	oil	oil	NOUN
ftr-498	990	14	should	should	AUX
ftr-498	990	15	be	be	AUX
ftr-498	990	16	read	read	VERB
ftr-498	990	17	;	;	PUNCT
ftr-498	990	18	it	it	PRON
ftr-498	990	19	merely	merely	ADV
ftr-498	990	20	tracked	track	VERB
ftr-498	990	21	beam	beam	NOUN
ftr-498	990	22	's	's	PART
ftr-498	990	23	equal	equal	ADJ
ftr-498	990	24	treatment	treatment	NOUN
ftr-498	990	25	argument	argument	NOUN
ftr-498	990	26	.	.	PUNCT
ftr-498	991	1	what	what	PRON
ftr-498	991	2	the	the	DET
ftr-498	991	3	court	court	NOUN
ftr-498	991	4	did	do	AUX
ftr-498	991	5	accomplish	accomplish	VERB
ftr-498	991	6	,	,	PUNCT
ftr-498	991	7	however	however	ADV
ftr-498	991	8	,	,	PUNCT
ftr-498	991	9	though	though	SCONJ
ftr-498	991	10	small	small	ADJ
ftr-498	991	11	,	,	PUNCT
ftr-498	991	12	is	be	AUX
ftr-498	991	13	nonetheless	nonetheless	ADV
ftr-498	991	14	significant	significant	ADJ
ftr-498	991	15	.	.	PUNCT
ftr-498	992	1	a	a	DET
ftr-498	992	2	majority	majority	NOUN
ftr-498	992	3	of	of	ADP
ftr-498	992	4	the	the	DET
ftr-498	992	5	court	court	NOUN
ftr-498	992	6	seemed	seem	VERB
ftr-498	992	7	,	,	PUNCT
ftr-498	992	8	after	after	SCONJ
ftr-498	992	9	the	the	DET
ftr-498	992	10	disarray	disarray	NOUN
ftr-498	992	11	that	that	PRON
ftr-498	992	12	beam	beam	NOUN
ftr-498	992	13	produced	produce	VERB
ftr-498	992	14	,	,	PUNCT
ftr-498	992	15	to	to	PART
ftr-498	992	16	reaffirm	reaffirm	VERB
ftr-498	992	17	its	its	PRON
ftr-498	992	18	commitment	commitment	NOUN
ftr-498	992	19	to	to	ADP
ftr-498	992	20	mckesson	mckesson	PROPN
ftr-498	992	21	's	's	PART
ftr-498	992	22	rigid	rigid	ADJ
ftr-498	992	23	remedial	remedial	ADJ
ftr-498	992	24	constraints	constraint	NOUN
ftr-498	992	25	.	.	PUNCT
ftr-498	993	1	in	in	ADP
ftr-498	993	2	discussing	discuss	VERB
ftr-498	993	3	virginia	virginia	PROPN
ftr-498	993	4	's	's	PART
ftr-498	993	5	remedial	remedial	ADJ
ftr-498	993	6	obligations	obligation	NOUN
ftr-498	993	7	,	,	PUNCT
ftr-498	993	8	the	the	DET
ftr-498	993	9	court	court	NOUN
ftr-498	993	10	eschewed	eschew	VERB
ftr-498	993	11	citing	cite	VERB
ftr-498	993	12	,	,	PUNCT
ftr-498	993	13	quoting	quote	VERB
ftr-498	993	14	,	,	PUNCT
ftr-498	993	15	or	or	CCONJ
ftr-498	993	16	rephrasing	rephrase	VERB
ftr-498	993	17	justice	justice	NOUN
ftr-498	993	18	souter	souter	PROPN
ftr-498	993	19	's	's	PART
ftr-498	993	20	confusing	confusing	ADJ
ftr-498	993	21	statements	statement	NOUN
ftr-498	993	22	in	in	ADP
ftr-498	993	23	beam	beam	NOUN
ftr-498	993	24	about	about	ADP
ftr-498	993	25	the	the	DET
ftr-498	993	26	possible	possible	ADJ
ftr-498	993	27	role	role	NOUN
ftr-498	993	28	that	that	PRON
ftr-498	993	29	reliance	reliance	NOUN
ftr-498	993	30	interests	interest	NOUN
ftr-498	993	31	might	might	AUX
ftr-498	993	32	play	play	VERB
ftr-498	993	33	in	in	ADP
ftr-498	993	34	molding	mold	VERB
ftr-498	993	35	a	a	DET
ftr-498	993	36	state	state	NOUN
ftr-498	993	37	's	's	PART
ftr-498	993	38	duty	duty	NOUN
ftr-498	993	39	to	to	PART
ftr-498	993	40	repair	repair	VERB
ftr-498	993	41	its	its	PRON
ftr-498	993	42	wrongs	wrong	NOUN
ftr-498	993	43	.	.	PUNCT
ftr-498	994	1	to	to	ADP
ftr-498	994	2	the	the	DET
ftr-498	994	3	contrary	contrary	NOUN
ftr-498	994	4	,	,	PUNCT
ftr-498	994	5	the	the	DET
ftr-498	994	6	court	court	NOUN
ftr-498	994	7	referred	refer	VERB
ftr-498	994	8	,	,	PUNCT
ftr-498	994	9	without	without	ADP
ftr-498	994	10	qualification	qualification	NOUN
ftr-498	994	11	,	,	PUNCT
ftr-498	994	12	to	to	ADP
ftr-498	994	13	mckesson	mckesson	PROPN
ftr-498	994	14	's	's	PART
ftr-498	994	15	palette	palette	NOUN
ftr-498	994	16	of	of	ADP
ftr-498	994	17	remedial	remedial	ADJ
ftr-498	994	18	options	option	NOUN
ftr-498	994	19	,	,	PUNCT
ftr-498	994	20	saying	say	VERB
ftr-498	994	21	plainly	plainly	ADV
ftr-498	994	22	that	that	SCONJ
ftr-498	994	23	if	if	SCONJ
ftr-498	994	24	a	a	DET
ftr-498	994	25	state	state	NOUN
ftr-498	994	26	failed	fail	VERB
ftr-498	994	27	to	to	PART
ftr-498	994	28	offer	offer	VERB
ftr-498	994	29	a	a	DET
ftr-498	994	30	satisfactory	satisfactory	ADJ
ftr-498	994	31	pre	pre	ADJ
ftr-498	994	32	-	-	ADJ
ftr-498	994	33	deprivation	deprivation	ADJ
ftr-498	994	34	remedy	remedy	NOUN
ftr-498	994	35	,	,	PUNCT
ftr-498	994	36	it	it	PRON
ftr-498	994	37	"	"	PUNCT
ftr-498	994	38	may	may	AUX
ftr-498	994	39	either	either	CCONJ
ftr-498	994	40	award	award	VERB
ftr-498	994	41	full	full	ADJ
ftr-498	994	42	refunds	refund	NOUN
ftr-498	994	43	to	to	ADP
ftr-498	994	44	those	those	PRON
ftr-498	994	45	burdened	burden	VERB
ftr-498	994	46	by	by	ADP
ftr-498	994	47	an	an	DET
ftr-498	994	48	unlawful	unlawful	ADJ
ftr-498	994	49	tax	tax	NOUN
ftr-498	994	50	or	or	CCONJ
ftr-498	994	51	issue	issue	VERB
ftr-498	994	52	some	some	DET
ftr-498	994	53	other	other	ADJ
ftr-498	994	54	order	order	NOUN
ftr-498	994	55	that	that	SCONJ
ftr-498	994	56	'	'	PUNCT
ftr-498	994	57	create[s	create[s	X
ftr-498	994	58	]	]	PUNCT
ftr-498	994	59	in	in	ADP
ftr-498	994	60	hindsight	hindsight	ADJ
ftr-498	994	61	a	a	DET
ftr-498	994	62	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	994	63	scheme	scheme	NOUN
ftr-498	994	64	.	.	PUNCT
ftr-498	994	65	'	'	PUNCT
ftr-498	995	1	"	"	PUNCT
ftr-498	995	2	'	'	PUNCT
ftr-498	995	3	whatever	whatever	PRON
ftr-498	995	4	the	the	DET
ftr-498	995	5	purport	purport	NOUN
ftr-498	995	6	of	of	ADP
ftr-498	995	7	justice	justice	PROPN
ftr-498	995	8	souter	souter	PROPN
ftr-498	995	9	's	's	PART
ftr-498	995	10	musings	musing	NOUN
ftr-498	995	11	in	in	ADP
ftr-498	995	12	beam	beam	NOUN
ftr-498	995	13	-	-	PUNCT
ftr-498	995	14	and	and	CCONJ
ftr-498	995	15	perhaps	perhaps	ADV
ftr-498	995	16	they	they	PRON
ftr-498	995	17	stemmed	stem	VERB
ftr-498	995	18	from	from	ADP
ftr-498	995	19	a	a	DET
ftr-498	995	20	misreading	misreading	NOUN
ftr-498	995	21	of	of	ADP
ftr-498	995	22	mckesson	mckesson	NOUN
ftr-498	995	23	-	-	PUNCT
ftr-498	995	24	a	a	DET
ftr-498	995	25	153	153	NUM
ftr-498	995	26	.	.	PUNCT
ftr-498	996	1	in	in	ADP
ftr-498	996	2	some	some	DET
ftr-498	996	3	instances	instance	NOUN
ftr-498	996	4	the	the	DET
ftr-498	996	5	cost	cost	NOUN
ftr-498	996	6	to	to	ADP
ftr-498	996	7	the	the	DET
ftr-498	996	8	state	state	NOUN
ftr-498	996	9	of	of	ADP
ftr-498	996	10	retroactive	retroactive	ADJ
ftr-498	996	11	relief	relief	NOUN
ftr-498	996	12	might	might	AUX
ftr-498	996	13	be	be	AUX
ftr-498	996	14	considerably	considerably	ADV
ftr-498	996	15	less	less	ADJ
ftr-498	996	16	than	than	ADP
ftr-498	996	17	the	the	DET
ftr-498	996	18	cost	cost	NOUN
ftr-498	996	19	of	of	ADP
ftr-498	996	20	refunding	refund	VERB
ftr-498	996	21	taxes	taxis	NOUN
ftr-498	996	22	paid	pay	VERB
ftr-498	996	23	by	by	ADP
ftr-498	996	24	federal	federal	ADJ
ftr-498	996	25	retirees	retiree	NOUN
ftr-498	996	26	,	,	PUNCT
ftr-498	996	27	because	because	SCONJ
ftr-498	996	28	the	the	DET
ftr-498	996	29	legislature	legislature	NOUN
ftr-498	996	30	might	might	AUX
ftr-498	996	31	,	,	PUNCT
ftr-498	996	32	if	if	SCONJ
ftr-498	996	33	state	state	NOUN
ftr-498	996	34	law	law	NOUN
ftr-498	996	35	permits	permit	VERB
ftr-498	996	36	,	,	PUNCT
ftr-498	996	37	impose	impose	VERB
ftr-498	996	38	retroactive	retroactive	ADJ
ftr-498	996	39	taxes	taxis	NOUN
ftr-498	996	40	on	on	ADP
ftr-498	996	41	former	former	ADJ
ftr-498	996	42	state	state	NOUN
ftr-498	996	43	workers	worker	NOUN
ftr-498	996	44	that	that	SCONJ
ftr-498	996	45	it	it	PRON
ftr-498	996	46	offsets	offset	VERB
ftr-498	996	47	with	with	ADP
ftr-498	996	48	retroactive	retroactive	ADJ
ftr-498	996	49	pension	pension	NOUN
ftr-498	996	50	increases	increase	NOUN
ftr-498	996	51	to	to	PART
ftr-498	996	52	cover	cover	VERB
ftr-498	996	53	the	the	DET
ftr-498	996	54	increase	increase	NOUN
ftr-498	996	55	in	in	ADP
ftr-498	996	56	state	state	NOUN
ftr-498	996	57	workers	worker	NOUN
ftr-498	996	58	'	'	PART
ftr-498	996	59	state	state	NOUN
ftr-498	996	60	and	and	CCONJ
ftr-498	996	61	federal	federal	ADJ
ftr-498	996	62	taxes	taxis	NOUN
ftr-498	996	63	.	.	PUNCT
ftr-498	997	1	see	see	VERB
ftr-498	997	2	infra	infra	NOUN
ftr-498	997	3	part	part	NOUN
ftr-498	997	4	v.c	v.c	PROPN
ftr-498	997	5	.	.	PROPN
ftr-498	998	1	if	if	SCONJ
ftr-498	998	2	mckesson	mckesson	PROPN
ftr-498	998	3	gives	give	VERB
ftr-498	998	4	state	state	NOUN
ftr-498	998	5	courts	court	NOUN
ftr-498	998	6	some	some	DET
ftr-498	998	7	discretion	discretion	NOUN
ftr-498	998	8	to	to	PART
ftr-498	998	9	mitigate	mitigate	VERB
ftr-498	998	10	remedies	remedy	NOUN
ftr-498	998	11	in	in	ADP
ftr-498	998	12	view	view	NOUN
ftr-498	998	13	of	of	ADP
ftr-498	998	14	equitable	equitable	ADJ
ftr-498	998	15	considerations	consideration	NOUN
ftr-498	998	16	,	,	PUNCT
ftr-498	998	17	they	they	PRON
ftr-498	998	18	ought	ought	AUX
ftr-498	998	19	to	to	PART
ftr-498	998	20	review	review	VERB
ftr-498	998	21	the	the	DET
ftr-498	998	22	options	option	NOUN
ftr-498	998	23	available	available	ADJ
ftr-498	998	24	to	to	ADP
ftr-498	998	25	lawmakers	lawmaker	NOUN
ftr-498	998	26	-	-	PUNCT
ftr-498	998	27	including	include	VERB
ftr-498	998	28	the	the	DET
ftr-498	998	29	one	one	NUM
ftr-498	998	30	described	describe	VERB
ftr-498	998	31	-	-	PUNCT
ftr-498	998	32	in	in	ADP
ftr-498	998	33	deciding	decide	VERB
ftr-498	998	34	what	what	DET
ftr-498	998	35	relief	relief	NOUN
ftr-498	998	36	is	be	AUX
ftr-498	998	37	judicially	judicially	ADV
ftr-498	998	38	appropriate	appropriate	ADJ
ftr-498	998	39	.	.	PUNCT
ftr-498	999	1	so	so	ADV
ftr-498	999	2	far	far	ADV
ftr-498	999	3	,	,	PUNCT
ftr-498	999	4	however	however	ADV
ftr-498	999	5	,	,	PUNCT
ftr-498	999	6	state	state	NOUN
ftr-498	999	7	courts	court	NOUN
ftr-498	999	8	have	have	AUX
ftr-498	999	9	indicated	indicate	VERB
ftr-498	999	10	no	no	DET
ftr-498	999	11	readiness	readiness	NOUN
ftr-498	999	12	to	to	PART
ftr-498	999	13	do	do	AUX
ftr-498	999	14	so	so	ADV
ftr-498	999	15	.	.	PUNCT
ftr-498	1000	1	154	154	NUM
ftr-498	1000	2	.	.	PUNCT
ftr-498	1001	1	the	the	DET
ftr-498	1001	2	court	court	NOUN
ftr-498	1001	3	might	might	AUX
ftr-498	1001	4	well	well	ADV
ftr-498	1001	5	do	do	VERB
ftr-498	1001	6	this	this	PRON
ftr-498	1001	7	in	in	ADP
ftr-498	1001	8	time	time	NOUN
ftr-498	1001	9	.	.	PUNCT
ftr-498	1002	1	see	see	VERB
ftr-498	1002	2	supra	supra	PROPN
ftr-498	1002	3	part	part	PROPN
ftr-498	1002	4	iv	iv	PROPN
ftr-498	1002	5	.	.	PROPN
ftr-498	1002	6	155	155	NUM
ftr-498	1002	7	.	.	PUNCT
ftr-498	1003	1	harper	harper	NOUN
ftr-498	1003	2	,	,	PUNCT
ftr-498	1003	3	113	113	NUM
ftr-498	1003	4	s.	s.	PROPN
ftr-498	1003	5	ct	ct	PROPN
ftr-498	1003	6	.	.	PUNCT
ftr-498	1004	1	at	at	ADP
ftr-498	1004	2	2520	2520	NUM
ftr-498	1004	3	(	(	PUNCT
ftr-498	1004	4	quoting	quote	VERB
ftr-498	1004	5	mckesson	mckesson	PROPN
ftr-498	1004	6	,	,	PUNCT
ftr-498	1004	7	496	496	NUM
ftr-498	1004	8	u.s	u.s	PROPN
ftr-498	1004	9	.	.	PROPN
ftr-498	1004	10	at	at	ADP
ftr-498	1004	11	40	40	NUM
ftr-498	1004	12	)	)	PUNCT
ftr-498	1004	13	(	(	PUNCT
ftr-498	1004	14	emphasis	emphasis	NOUN
ftr-498	1004	15	added	add	VERB
ftr-498	1004	16	)	)	PUNCT
ftr-498	1004	17	.	.	PUNCT
ftr-498	1005	1	part	part	NOUN
ftr-498	1006	1	v.c	v.c	PROPN
ftr-498	1006	2	.	.	PROPN
ftr-498	1006	3	of	of	ADP
ftr-498	1006	4	this	this	DET
ftr-498	1006	5	article	article	NOUN
ftr-498	1006	6	describes	describe	VERB
ftr-498	1006	7	how	how	SCONJ
ftr-498	1006	8	little	little	ADJ
ftr-498	1006	9	states	state	NOUN
ftr-498	1006	10	might	might	AUX
ftr-498	1006	11	in	in	ADP
ftr-498	1006	12	fact	fact	NOUN
ftr-498	1006	13	have	have	VERB
ftr-498	1006	14	to	to	PART
ftr-498	1006	15	do	do	VERB
ftr-498	1006	16	to	to	PART
ftr-498	1006	17	render	render	VERB
ftr-498	1006	18	their	their	PRON
ftr-498	1006	19	past	past	ADJ
ftr-498	1006	20	conduct	conduct	NOUN
ftr-498	1006	21	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	1006	22	in	in	ADP
ftr-498	1006	23	retrospect	retrospect	NOUN
ftr-498	1006	24	.	.	PUNCT
ftr-498	1007	1	[	[	X
ftr-498	1007	2	vol	vol	NOUN
ftr-498	1007	3	.	.	PUNCT
ftr-498	1007	4	1:8	1:8	NUM
ftr-498	1007	5	harper	harper	NOUN
ftr-498	1007	6	and	and	CCONJ
ftr-498	1007	7	its	its	PRON
ftr-498	1007	8	aftermath	aftermath	NOUN
ftr-498	1007	9	majority	majority	NOUN
ftr-498	1007	10	of	of	ADP
ftr-498	1007	11	the	the	DET
ftr-498	1007	12	court	court	NOUN
ftr-498	1007	13	appears	appear	VERB
ftr-498	1007	14	in	in	SCONJ
ftr-498	1007	15	harper	harper	NOUN
ftr-498	1007	16	to	to	PART
ftr-498	1007	17	have	have	AUX
ftr-498	1007	18	reestablished	reestablish	VERB
ftr-498	1007	19	that	that	SCONJ
ftr-498	1007	20	mckesson	mckesson	PROPN
ftr-498	1007	21	's	's	PART
ftr-498	1007	22	narrow	narrow	ADJ
ftr-498	1007	23	choice	choice	NOUN
ftr-498	1007	24	of	of	ADP
ftr-498	1007	25	remedies	remedy	NOUN
ftr-498	1007	26	governs	govern	VERB
ftr-498	1007	27	the	the	DET
ftr-498	1007	28	provision	provision	NOUN
ftr-498	1007	29	of	of	ADP
ftr-498	1007	30	relief	relief	NOUN
ftr-498	1007	31	in	in	ADP
ftr-498	1007	32	davis	davis	NOUN
ftr-498	1007	33	-	-	PUNCT
ftr-498	1007	34	type	type	NOUN
ftr-498	1007	35	cases	case	NOUN
ftr-498	1007	36	.	.	PUNCT
ftr-498	1008	1	156	156	NUM
ftr-498	1008	2	whether	whether	SCONJ
ftr-498	1008	3	mckesson	mckesson	PROPN
ftr-498	1008	4	will	will	AUX
ftr-498	1008	5	continue	continue	VERB
ftr-498	1008	6	to	to	PART
ftr-498	1008	7	supply	supply	VERB
ftr-498	1008	8	the	the	DET
ftr-498	1008	9	blueprint	blueprint	NOUN
ftr-498	1008	10	for	for	ADP
ftr-498	1008	11	remedies	remedy	NOUN
ftr-498	1008	12	in	in	ADP
ftr-498	1008	13	constitutional	constitutional	ADJ
ftr-498	1008	14	tax	tax	NOUN
ftr-498	1008	15	cases	case	NOUN
ftr-498	1008	16	if	if	SCONJ
ftr-498	1008	17	the	the	DET
ftr-498	1008	18	court	court	NOUN
ftr-498	1008	19	adopts	adopt	VERB
ftr-498	1008	20	a	a	DET
ftr-498	1008	21	rule	rule	NOUN
ftr-498	1008	22	of	of	ADP
ftr-498	1008	23	automatic	automatic	ADJ
ftr-498	1008	24	retroactivity	retroactivity	NOUN
ftr-498	1008	25	for	for	ADP
ftr-498	1008	26	civil	civil	ADJ
ftr-498	1008	27	and	and	CCONJ
ftr-498	1008	28	criminal	criminal	ADJ
ftr-498	1008	29	cases	case	NOUN
ftr-498	1008	30	alike	alike	ADV
ftr-498	1008	31	is	be	AUX
ftr-498	1008	32	a	a	DET
ftr-498	1008	33	matter	matter	NOUN
ftr-498	1008	34	for	for	ADP
ftr-498	1008	35	speculation	speculation	NOUN
ftr-498	1008	36	.	.	PUNCT
ftr-498	1009	1	although	although	SCONJ
ftr-498	1009	2	six	six	NUM
ftr-498	1009	3	of	of	ADP
ftr-498	1009	4	the	the	DET
ftr-498	1009	5	present	present	ADJ
ftr-498	1009	6	justices	justice	NOUN
ftr-498	1009	7	joined	join	VERB
ftr-498	1009	8	the	the	DET
ftr-498	1009	9	court	court	NOUN
ftr-498	1009	10	's	's	PART
ftr-498	1009	11	opinion	opinion	NOUN
ftr-498	1009	12	in	in	ADP
ftr-498	1009	13	mckesson	mckesson	PROPN
ftr-498	1009	14	,	,	PUNCT
ftr-498	1009	15	including	include	VERB
ftr-498	1009	16	those	those	DET
ftr-498	1009	17	sentences	sentence	NOUN
ftr-498	1009	18	stating	state	VERB
ftr-498	1009	19	that	that	SCONJ
ftr-498	1009	20	in	in	ADP
ftr-498	1009	21	the	the	DET
ftr-498	1009	22	future	future	ADJ
ftr-498	1009	23	states	state	NOUN
ftr-498	1009	24	'	'	PART
ftr-498	1009	25	ability	ability	NOUN
ftr-498	1009	26	to	to	PART
ftr-498	1009	27	establish	establish	VERB
ftr-498	1009	28	various	various	ADJ
ftr-498	1009	29	procedural	procedural	ADJ
ftr-498	1009	30	requirements	requirement	NOUN
ftr-498	1009	31	for	for	ADP
ftr-498	1009	32	claiming	claim	VERB
ftr-498	1009	33	tax	tax	NOUN
ftr-498	1009	34	refunds	refund	NOUN
ftr-498	1009	35	or	or	CCONJ
ftr-498	1009	36	challenging	challenge	VERB
ftr-498	1009	37	a	a	DET
ftr-498	1009	38	tax	tax	NOUN
ftr-498	1009	39	deprives	deprive	VERB
ftr-498	1009	40	them	they	PRON
ftr-498	1009	41	of	of	ADP
ftr-498	1009	42	compelling	compelling	ADJ
ftr-498	1009	43	equitable	equitable	ADJ
ftr-498	1009	44	arguments	argument	NOUN
ftr-498	1009	45	for	for	ADP
ftr-498	1009	46	loosening	loosen	VERB
ftr-498	1009	47	mckesson	mckesson	NOUN
ftr-498	1009	48	's	's	PART
ftr-498	1009	49	remedial	remedial	ADJ
ftr-498	1009	50	restrictions	restriction	NOUN
ftr-498	1009	51	,	,	PUNCT
ftr-498	1009	52	justice	justice	PROPN
ftr-498	1009	53	o'connor	o'connor	PROPN
ftr-498	1009	54	's	's	PART
ftr-498	1009	55	plurality	plurality	NOUN
ftr-498	1009	56	opinion	opinion	NOUN
ftr-498	1009	57	in	in	ADP
ftr-498	1009	58	american	american	PROPN
ftr-498	1009	59	trucking	trucking	NOUN
ftr-498	1009	60	suggests	suggest	VERB
ftr-498	1009	61	that	that	SCONJ
ftr-498	1009	62	three	three	NUM
ftr-498	1009	63	of	of	ADP
ftr-498	1009	64	the	the	DET
ftr-498	1009	65	justices	justice	NOUN
ftr-498	1009	66	nevertheless	nevertheless	ADV
ftr-498	1009	67	thought	think	VERB
ftr-498	1009	68	that	that	SCONJ
ftr-498	1009	69	equitable	equitable	ADJ
ftr-498	1009	70	concerns	concern	NOUN
ftr-498	1009	71	should	should	AUX
ftr-498	1009	72	have	have	VERB
ftr-498	1009	73	some	some	DET
ftr-498	1009	74	bearing	bearing	NOUN
ftr-498	1009	75	on	on	ADP
ftr-498	1009	76	the	the	DET
ftr-498	1009	77	ultimate	ultimate	ADJ
ftr-498	1009	78	resolution	resolution	NOUN
ftr-498	1009	79	of	of	ADP
ftr-498	1009	80	constitutional	constitutional	ADJ
ftr-498	1009	81	tax	tax	NOUN
ftr-498	1009	82	cases	case	NOUN
ftr-498	1009	83	,	,	PUNCT
ftr-498	1009	84	at	at	ADP
ftr-498	1009	85	the	the	DET
ftr-498	1009	86	very	very	ADV
ftr-498	1009	87	least	least	ADJ
ftr-498	1009	88	those	those	DET
ftr-498	1009	89	cases	case	NOUN
ftr-498	1009	90	involving	involve	VERB
ftr-498	1009	91	pre	pre	ADJ
ftr-498	1009	92	-	-	ADJ
ftr-498	1009	93	mckesson	mckesson	ADJ
ftr-498	1009	94	taxation	taxation	NOUN
ftr-498	1009	95	.	.	PUNCT
ftr-498	1010	1	'57	'57	NUM
ftr-498	1010	2	the	the	DET
ftr-498	1010	3	court	court	NOUN
ftr-498	1010	4	will	will	AUX
ftr-498	1010	5	surely	surely	ADV
ftr-498	1010	6	have	have	VERB
ftr-498	1010	7	to	to	PART
ftr-498	1010	8	take	take	VERB
ftr-498	1010	9	up	up	ADP
ftr-498	1010	10	this	this	DET
ftr-498	1010	11	question	question	NOUN
ftr-498	1010	12	again	again	ADV
ftr-498	1010	13	,	,	PUNCT
ftr-498	1010	14	to	to	PART
ftr-498	1010	15	determine	determine	VERB
ftr-498	1010	16	how	how	SCONJ
ftr-498	1010	17	retroactivity	retroactivity	NOUN
ftr-498	1010	18	as	as	ADP
ftr-498	1010	19	a	a	DET
ftr-498	1010	20	choice	choice	NOUN
ftr-498	1010	21	-	-	PUNCT
ftr-498	1010	22	of	of	ADP
ftr-498	1010	23	-	-	PUNCT
ftr-498	1010	24	law	law	NOUN
ftr-498	1010	25	matter	matter	NOUN
ftr-498	1010	26	is	be	AUX
ftr-498	1010	27	to	to	PART
ftr-498	1010	28	be	be	AUX
ftr-498	1010	29	ascertained	ascertain	VERB
ftr-498	1010	30	and	and	CCONJ
ftr-498	1010	31	,	,	PUNCT
ftr-498	1010	32	relatedly	relatedly	ADV
ftr-498	1010	33	,	,	PUNCT
ftr-498	1010	34	if	if	SCONJ
ftr-498	1010	35	retroactivity	retroactivity	NOUN
ftr-498	1010	36	is	be	AUX
ftr-498	1010	37	established	establish	VERB
ftr-498	1010	38	,	,	PUNCT
ftr-498	1010	39	how	how	SCONJ
ftr-498	1010	40	states	state	NOUN
ftr-498	1010	41	may	may	AUX
ftr-498	1010	42	go	go	VERB
ftr-498	1010	43	about	about	ADP
ftr-498	1010	44	rectifying	rectify	VERB
ftr-498	1010	45	their	their	PRON
ftr-498	1010	46	unconstitutional	unconstitutional	ADJ
ftr-498	1010	47	actions	action	NOUN
ftr-498	1010	48	.	.	PUNCT
ftr-498	1011	1	some	some	DET
ftr-498	1011	2	commentators	commentator	NOUN
ftr-498	1011	3	have	have	AUX
ftr-498	1011	4	argued	argue	VERB
ftr-498	1011	5	that	that	SCONJ
ftr-498	1011	6	states	state	NOUN
ftr-498	1011	7	should	should	AUX
ftr-498	1011	8	be	be	AUX
ftr-498	1011	9	granted	grant	VERB
ftr-498	1011	10	more	more	ADJ
ftr-498	1011	11	liberty	liberty	NOUN
ftr-498	1011	12	to	to	PART
ftr-498	1011	13	deny	deny	VERB
ftr-498	1011	14	relief	relief	NOUN
ftr-498	1011	15	in	in	ADP
ftr-498	1011	16	tax	tax	NOUN
ftr-498	1011	17	cases	case	NOUN
ftr-498	1011	18	than	than	SCONJ
ftr-498	1011	19	mckesson	mckesson	PROPN
ftr-498	1011	20	appears	appear	VERB
ftr-498	1011	21	to	to	PART
ftr-498	1011	22	allow	allow	VERB
ftr-498	1011	23	if	if	SCONJ
ftr-498	1011	24	retroactivity	retroactivity	NOUN
ftr-498	1011	25	as	as	ADP
ftr-498	1011	26	a	a	DET
ftr-498	1011	27	choice	choice	NOUN
ftr-498	1011	28	-	-	PUNCT
ftr-498	1011	29	of	of	ADP
ftr-498	1011	30	-	-	PUNCT
ftr-498	1011	31	law	law	NOUN
ftr-498	1011	32	matter	matter	NOUN
ftr-498	1011	33	becomes	become	VERB
ftr-498	1011	34	automatic	automatic	ADJ
ftr-498	1011	35	,	,	PUNCT
ftr-498	1011	36	156	156	NUM
ftr-498	1011	37	.	.	PUNCT
ftr-498	1011	38	justice	justice	PROPN
ftr-498	1011	39	o'connor	o'connor	PROPN
ftr-498	1011	40	's	's	PART
ftr-498	1011	41	contrary	contrary	ADJ
ftr-498	1011	42	claim	claim	NOUN
ftr-498	1011	43	in	in	ADP
ftr-498	1011	44	dissent	dissent	NOUN
ftr-498	1011	45	is	be	AUX
ftr-498	1011	46	based	base	VERB
ftr-498	1011	47	on	on	ADP
ftr-498	1011	48	a	a	DET
ftr-498	1011	49	tendentious	tendentious	ADJ
ftr-498	1011	50	reading	reading	NOUN
ftr-498	1011	51	of	of	ADP
ftr-498	1011	52	mckesson	mckesson	PROPN
ftr-498	1011	53	,	,	PUNCT
ftr-498	1011	54	justice	justice	PROPN
ftr-498	1011	55	stevens	stevens	PROPN
ftr-498	1011	56	's	's	PART
ftr-498	1011	57	american	american	PROPN
ftr-498	1011	58	trucking	trucking	NOUN
ftr-498	1011	59	dissent	dissent	NOUN
ftr-498	1011	60	,	,	PUNCT
ftr-498	1011	61	and	and	CCONJ
ftr-498	1011	62	justice	justice	PROPN
ftr-498	1011	63	souter	souter	PROPN
ftr-498	1011	64	's	's	PART
ftr-498	1011	65	opinion	opinion	NOUN
ftr-498	1011	66	in	in	ADP
ftr-498	1011	67	beam	beam	NOUN
ftr-498	1011	68	.	.	PUNCT
ftr-498	1012	1	evidently	evidently	ADV
ftr-498	1012	2	,	,	PUNCT
ftr-498	1012	3	her	her	PRON
ftr-498	1012	4	object	object	NOUN
ftr-498	1012	5	is	be	AUX
ftr-498	1012	6	to	to	PART
ftr-498	1012	7	achieve	achieve	VERB
ftr-498	1012	8	,	,	PUNCT
ftr-498	1012	9	via	via	ADP
ftr-498	1012	10	an	an	DET
ftr-498	1012	11	expansion	expansion	NOUN
ftr-498	1012	12	of	of	ADP
ftr-498	1012	13	the	the	DET
ftr-498	1012	14	role	role	NOUN
ftr-498	1012	15	that	that	PRON
ftr-498	1012	16	equitable	equitable	ADJ
ftr-498	1012	17	considerations	consideration	NOUN
ftr-498	1012	18	play	play	VERB
ftr-498	1012	19	in	in	ADP
ftr-498	1012	20	mckesson	mckesson	PROPN
ftr-498	1012	21	's	's	PART
ftr-498	1012	22	remedial	remedial	ADJ
ftr-498	1012	23	analysis	analysis	NOUN
ftr-498	1012	24	,	,	PUNCT
ftr-498	1012	25	the	the	DET
ftr-498	1012	26	same	same	ADJ
ftr-498	1012	27	final	final	ADJ
ftr-498	1012	28	result	result	NOUN
ftr-498	1012	29	that	that	SCONJ
ftr-498	1012	30	she	she	PRON
ftr-498	1012	31	believes	believe	VERB
ftr-498	1012	32	would	would	AUX
ftr-498	1012	33	,	,	PUNCT
ftr-498	1012	34	or	or	CCONJ
ftr-498	1012	35	should	should	AUX
ftr-498	1012	36	,	,	PUNCT
ftr-498	1012	37	have	have	AUX
ftr-498	1012	38	emerged	emerge	VERB
ftr-498	1012	39	had	have	AUX
ftr-498	1012	40	the	the	DET
ftr-498	1012	41	court	court	NOUN
ftr-498	1012	42	not	not	PART
ftr-498	1012	43	begun	begin	VERB
ftr-498	1012	44	to	to	PART
ftr-498	1012	45	drift	drift	VERB
ftr-498	1012	46	away	away	ADV
ftr-498	1012	47	from	from	ADP
ftr-498	1012	48	using	use	VERB
ftr-498	1012	49	the	the	DET
ftr-498	1012	50	chevron	chevron	NOUN
ftr-498	1012	51	oil	oil	NOUN
ftr-498	1012	52	test	test	NOUN
ftr-498	1012	53	to	to	PART
ftr-498	1012	54	determine	determine	VERB
ftr-498	1012	55	retroactivity	retroactivity	NOUN
ftr-498	1012	56	as	as	ADP
ftr-498	1012	57	a	a	DET
ftr-498	1012	58	choice	choice	NOUN
ftr-498	1012	59	-	-	PUNCT
ftr-498	1012	60	of	of	ADP
ftr-498	1012	61	-	-	PUNCT
ftr-498	1012	62	law	law	NOUN
ftr-498	1012	63	matter	matter	NOUN
ftr-498	1012	64	and	and	CCONJ
ftr-498	1012	65	had	have	VERB
ftr-498	1012	66	it	it	PRON
ftr-498	1012	67	not	not	PART
ftr-498	1012	68	refused	refuse	VERB
ftr-498	1012	69	.	.	PUNCT
ftr-498	1013	1	wrongly	wrongly	ADV
ftr-498	1013	2	.	.	PUNCT
ftr-498	1014	1	to	to	PART
ftr-498	1014	2	reconsider	reconsider	VERB
ftr-498	1014	3	its	its	PRON
ftr-498	1014	4	decision	decision	NOUN
ftr-498	1014	5	to	to	PART
ftr-498	1014	6	apply	apply	VERB
ftr-498	1014	7	davis	davis	PROPN
ftr-498	1014	8	retroactively	retroactively	ADV
ftr-498	1014	9	to	to	ADP
ftr-498	1014	10	the	the	DET
ftr-498	1014	11	parties	party	NOUN
ftr-498	1014	12	in	in	ADP
ftr-498	1014	13	that	that	DET
ftr-498	1014	14	case	case	NOUN
ftr-498	1014	15	.	.	PUNCT
ftr-498	1015	1	this	this	DET
ftr-498	1015	2	aim	aim	NOUN
ftr-498	1015	3	leads	lead	VERB
ftr-498	1015	4	her	she	PRON
ftr-498	1015	5	to	to	PART
ftr-498	1015	6	read	read	VERB
ftr-498	1015	7	earlier	early	ADJ
ftr-498	1015	8	opinions	opinion	NOUN
ftr-498	1015	9	selectively	selectively	ADV
ftr-498	1015	10	,	,	PUNCT
ftr-498	1015	11	omitting	omit	VERB
ftr-498	1015	12	passages	passage	NOUN
ftr-498	1015	13	her	her	PRON
ftr-498	1015	14	view	view	NOUN
ftr-498	1015	15	can	can	AUX
ftr-498	1015	16	not	not	PART
ftr-498	1015	17	accommodate	accommodate	VERB
ftr-498	1015	18	.	.	PUNCT
ftr-498	1016	1	for	for	ADP
ftr-498	1016	2	example	example	NOUN
ftr-498	1016	3	,	,	PUNCT
ftr-498	1016	4	she	she	PRON
ftr-498	1016	5	quotes	quote	VERB
ftr-498	1016	6	justice	justice	PROPN
ftr-498	1016	7	stevens	stevens	PROPN
ftr-498	1016	8	's	's	PART
ftr-498	1016	9	statement	statement	NOUN
ftr-498	1016	10	in	in	ADP
ftr-498	1016	11	his	his	PRON
ftr-498	1016	12	american	american	ADJ
ftr-498	1016	13	trucking	trucking	NOUN
ftr-498	1016	14	dissent	dissent	NOUN
ftr-498	1016	15	that	that	PRON
ftr-498	1016	16	chevron	chevron	PROPN
ftr-498	1016	17	oil	oil	NOUN
ftr-498	1016	18	furnishes	furnish	VERB
ftr-498	1016	19	a	a	DET
ftr-498	1016	20	principles	principle	NOUN
ftr-498	1016	21	of	of	ADP
ftr-498	1016	22	remedial	remedial	ADJ
ftr-498	1016	23	discretion	discretion	NOUN
ftr-498	1016	24	for	for	ADP
ftr-498	1016	25	the	the	DET
ftr-498	1016	26	federal	federal	ADJ
ftr-498	1016	27	courts	court	NOUN
ftr-498	1016	28	,	,	PUNCT
ftr-498	1016	29	without	without	ADP
ftr-498	1016	30	acknowledging	acknowledge	VERB
ftr-498	1016	31	that	that	SCONJ
ftr-498	1016	32	he	he	PRON
ftr-498	1016	33	did	do	AUX
ftr-498	1016	34	not	not	PART
ftr-498	1016	35	consider	consider	VERB
ftr-498	1016	36	it	it	PRON
ftr-498	1016	37	the	the	DET
ftr-498	1016	38	appropriate	appropriate	ADJ
ftr-498	1016	39	remedial	remedial	ADJ
ftr-498	1016	40	test	test	NOUN
ftr-498	1016	41	in	in	ADP
ftr-498	1016	42	tax	tax	NOUN
ftr-498	1016	43	cases	case	NOUN
ftr-498	1016	44	,	,	PUNCT
ftr-498	1016	45	for	for	ADP
ftr-498	1016	46	which	which	PRON
ftr-498	1016	47	,	,	PUNCT
ftr-498	1016	48	he	he	PRON
ftr-498	1016	49	thought	think	VERB
ftr-498	1016	50	,	,	PUNCT
ftr-498	1016	51	mckesson	mckesson	PROPN
ftr-498	1016	52	provided	provide	VERB
ftr-498	1016	53	a	a	DET
ftr-498	1016	54	complete	complete	ADJ
ftr-498	1016	55	analytical	analytical	ADJ
ftr-498	1016	56	framework	framework	NOUN
ftr-498	1016	57	.	.	PUNCT
ftr-498	1017	1	she	she	PRON
ftr-498	1017	2	also	also	ADV
ftr-498	1017	3	overlooks	overlook	VERB
ftr-498	1017	4	the	the	DET
ftr-498	1017	5	court	court	NOUN
ftr-498	1017	6	's	's	PART
ftr-498	1017	7	statement	statement	NOUN
ftr-498	1017	8	in	in	ADP
ftr-498	1017	9	mckesson	mckesson	PROPN
ftr-498	1017	10	that	that	PRON
ftr-498	1017	11	the	the	DET
ftr-498	1017	12	state	state	NOUN
ftr-498	1017	13	's	's	PART
ftr-498	1017	14	ability	ability	NOUN
ftr-498	1017	15	to	to	PART
ftr-498	1017	16	employ	employ	VERB
ftr-498	1017	17	various	various	ADJ
ftr-498	1017	18	procedural	procedural	ADJ
ftr-498	1017	19	protections	protection	NOUN
ftr-498	1017	20	generally	generally	ADV
ftr-498	1017	21	suffices	suffice	VERB
ftr-498	1017	22	to	to	PART
ftr-498	1017	23	preclude	preclude	VERB
ftr-498	1017	24	any	any	DET
ftr-498	1017	25	mitigation	mitigation	NOUN
ftr-498	1017	26	of	of	ADP
ftr-498	1017	27	its	its	PRON
ftr-498	1017	28	remedial	remedial	ADJ
ftr-498	1017	29	obligations	obligation	NOUN
ftr-498	1017	30	.	.	PUNCT
ftr-498	1018	1	nor	nor	CCONJ
ftr-498	1018	2	is	be	AUX
ftr-498	1018	3	her	her	PRON
ftr-498	1018	4	attempt	attempt	NOUN
ftr-498	1018	5	to	to	PART
ftr-498	1018	6	give	give	VERB
ftr-498	1018	7	decisive	decisive	ADJ
ftr-498	1018	8	significance	significance	NOUN
ftr-498	1018	9	to	to	ADP
ftr-498	1018	10	justice	justice	PROPN
ftr-498	1018	11	souter	souter	PROPN
ftr-498	1018	12	's	's	PART
ftr-498	1018	13	puzzling	puzzling	ADJ
ftr-498	1018	14	statements	statement	NOUN
ftr-498	1018	15	about	about	ADP
ftr-498	1018	16	reliance	reliance	NOUN
ftr-498	1018	17	interests	interest	NOUN
ftr-498	1018	18	in	in	ADP
ftr-498	1018	19	beam	beam	NOUN
ftr-498	1018	20	-	-	PUNCT
ftr-498	1018	21	by	by	ADP
ftr-498	1018	22	referring	refer	VERB
ftr-498	1018	23	to	to	ADP
ftr-498	1018	24	his	his	PRON
ftr-498	1018	25	opinion	opinion	NOUN
ftr-498	1018	26	for	for	ADP
ftr-498	1018	27	only	only	ADV
ftr-498	1018	28	himself	himself	PRON
ftr-498	1018	29	and	and	CCONJ
ftr-498	1018	30	perhaps	perhaps	ADV
ftr-498	1018	31	justice	justice	NOUN
ftr-498	1018	32	stevens	steven	VERB
ftr-498	1018	33	as	as	ADP
ftr-498	1018	34	"	"	PUNCT
ftr-498	1018	35	controlling"-even	controlling"-even	VERB
ftr-498	1018	36	the	the	DET
ftr-498	1018	37	least	least	ADJ
ftr-498	1018	38	bit	bit	NOUN
ftr-498	1018	39	persuasive	persuasive	ADJ
ftr-498	1018	40	.	.	PUNCT
ftr-498	1019	1	see	see	VERB
ftr-498	1019	2	harper	harper	NOUN
ftr-498	1019	3	,	,	PUNCT
ftr-498	1019	4	113	113	NUM
ftr-498	1019	5	s.	s.	PROPN
ftr-498	1019	6	cl	cl	NOUN
ftr-498	1019	7	at	at	ADP
ftr-498	1019	8	2526	2526	NUM
ftr-498	1019	9	-	-	SYM
ftr-498	1019	10	39	39	NUM
ftr-498	1019	11	(	(	PUNCT
ftr-498	1019	12	o'connor	o'connor	PROPN
ftr-498	1019	13	.	.	PUNCT
ftr-498	1020	1	j.	j.	PROPN
ftr-498	1020	2	,	,	PUNCT
ftr-498	1020	3	dissenting	dissent	VERB
ftr-498	1020	4	)	)	PUNCT
ftr-498	1020	5	.	.	PUNCT
ftr-498	1021	1	157	157	NUM
ftr-498	1021	2	.	.	PUNCT
ftr-498	1021	3	justice	justice	PROPN
ftr-498	1021	4	o'connor	o'connor	PROPN
ftr-498	1021	5	's	's	PART
ftr-498	1021	6	plurality	plurality	NOUN
ftr-498	1021	7	opinion	opinion	NOUN
ftr-498	1021	8	in	in	ADP
ftr-498	1021	9	american	american	PROPN
ftr-498	1021	10	trucking	trucking	PROPN
ftr-498	1021	11	did	do	VERB
ftr-498	1021	12	not	not	PART
ftr-498	1021	13	.	.	PUNCT
ftr-498	1022	1	however	however	ADV
ftr-498	1022	2	,	,	PUNCT
ftr-498	1022	3	confront	confront	VERB
ftr-498	1022	4	the	the	DET
ftr-498	1022	5	question	question	NOUN
ftr-498	1022	6	of	of	ADP
ftr-498	1022	7	whether	whether	SCONJ
ftr-498	1022	8	the	the	DET
ftr-498	1022	9	chevron	chevron	NOUN
ftr-498	1022	10	oil	oil	NOUN
ftr-498	1022	11	analysis	analysis	NOUN
ftr-498	1022	12	for	for	ADP
ftr-498	1022	13	determining	determine	VERB
ftr-498	1022	14	retroactivity	retroactivity	NOUN
ftr-498	1022	15	that	that	SCONJ
ftr-498	1022	16	she	she	PRON
ftr-498	1022	17	endorses	endorse	VERB
ftr-498	1022	18	would	would	AUX
ftr-498	1022	19	,	,	PUNCT
ftr-498	1022	20	for	for	ADP
ftr-498	1022	21	all	all	DET
ftr-498	1022	22	post	post	ADJ
ftr-498	1022	23	-	-	ADJ
ftr-498	1022	24	mckesson	mckesson	ADJ
ftr-498	1022	25	taxation	taxation	NOUN
ftr-498	1022	26	,	,	PUNCT
ftr-498	1022	27	necessarily	necessarily	ADV
ftr-498	1022	28	weigh	weigh	VERB
ftr-498	1022	29	against	against	ADP
ftr-498	1022	30	the	the	DET
ftr-498	1022	31	state	state	NOUN
ftr-498	1022	32	and	and	CCONJ
ftr-498	1022	33	therefore	therefore	ADV
ftr-498	1022	34	in	in	ADP
ftr-498	1022	35	favor	favor	NOUN
ftr-498	1022	36	of	of	ADP
ftr-498	1022	37	retroactive	retroactive	ADJ
ftr-498	1022	38	taxation	taxation	NOUN
ftr-498	1022	39	because	because	SCONJ
ftr-498	1022	40	states	state	NOUN
ftr-498	1022	41	can	can	AUX
ftr-498	1022	42	protect	protect	VERB
ftr-498	1022	43	themselves	themselves	PRON
ftr-498	1022	44	procedurally	procedurally	ADV
ftr-498	1022	45	against	against	ADP
ftr-498	1022	46	unfair	unfair	ADJ
ftr-498	1022	47	surprise	surprise	NOUN
ftr-498	1022	48	.	.	PUNCT
ftr-498	1023	1	by	by	ADP
ftr-498	1023	2	joining	join	VERB
ftr-498	1023	3	justice	justice	PROPN
ftr-498	1023	4	brennan	brennan	PROPN
ftr-498	1023	5	's	's	PART
ftr-498	1023	6	opinion	opinion	NOUN
ftr-498	1023	7	in	in	ADP
ftr-498	1023	8	mckesson	mckesson	PROPN
ftr-498	1023	9	,	,	PUNCT
ftr-498	1023	10	she	she	PRON
ftr-498	1023	11	might	might	AUX
ftr-498	1023	12	be	be	AUX
ftr-498	1023	13	thought	think	VERB
ftr-498	1023	14	to	to	PART
ftr-498	1023	15	have	have	AUX
ftr-498	1023	16	committed	commit	VERB
ftr-498	1023	17	herself	herself	PRON
ftr-498	1023	18	to	to	ADP
ftr-498	1023	19	this	this	DET
ftr-498	1023	20	position	position	NOUN
ftr-498	1023	21	.	.	PUNCT
ftr-498	1024	1	but	but	CCONJ
ftr-498	1024	2	her	her	PRON
ftr-498	1024	3	harper	harper	NOUN
ftr-498	1024	4	dissent	dissent	NOUN
ftr-498	1024	5	suggests	suggest	VERB
ftr-498	1024	6	the	the	DET
ftr-498	1024	7	reverse	reverse	NOUN
ftr-498	1024	8	.	.	PUNCT
ftr-498	1025	1	what	what	PRON
ftr-498	1025	2	the	the	DET
ftr-498	1025	3	other	other	ADJ
ftr-498	1025	4	justices	justice	NOUN
ftr-498	1025	5	who	who	PRON
ftr-498	1025	6	sided	side	VERB
ftr-498	1025	7	with	with	ADP
ftr-498	1025	8	her	she	PRON
ftr-498	1025	9	in	in	ADP
ftr-498	1025	10	american	american	ADJ
ftr-498	1025	11	tricking	trick	VERB
ftr-498	1025	12	think	think	VERB
ftr-498	1025	13	appropriate	appropriate	ADJ
ftr-498	1025	14	is	be	AUX
ftr-498	1025	15	unknown	unknown	ADJ
ftr-498	1025	16	.	.	PUNCT
ftr-498	1026	1	19931	19931	NUM
ftr-498	1026	2	florida	florida	PROPN
ftr-498	1026	3	tax	tax	NOUN
ftr-498	1026	4	review	review	NOUN
ftr-498	1026	5	even	even	ADV
ftr-498	1026	6	though	though	SCONJ
ftr-498	1026	7	flexibility	flexibility	NOUN
ftr-498	1026	8	might	might	AUX
ftr-498	1026	9	tend	tend	VERB
ftr-498	1026	10	to	to	PART
ftr-498	1026	11	erode	erode	VERB
ftr-498	1026	12	the	the	DET
ftr-498	1026	13	discipline	discipline	NOUN
ftr-498	1026	14	imposed	impose	VERB
ftr-498	1026	15	by	by	ADP
ftr-498	1026	16	mckesson	mckesson	PROPN
ftr-498	1026	17	's	's	PART
ftr-498	1026	18	stiff	stiff	ADJ
ftr-498	1026	19	rule	rule	NOUN
ftr-498	1026	20	.	.	PUNCT
ftr-498	1027	1	'58	'58	NUM
ftr-498	1028	1	but	but	CCONJ
ftr-498	1028	2	the	the	DET
ftr-498	1028	3	justices	justice	NOUN
ftr-498	1028	4	have	have	AUX
ftr-498	1028	5	not	not	PART
ftr-498	1028	6	spoken	speak	VERB
ftr-498	1028	7	to	to	ADP
ftr-498	1028	8	this	this	DET
ftr-498	1028	9	suggestion	suggestion	NOUN
ftr-498	1028	10	or	or	CCONJ
ftr-498	1028	11	said	say	VERB
ftr-498	1028	12	anything	anything	PRON
ftr-498	1028	13	that	that	PRON
ftr-498	1028	14	indicates	indicate	VERB
ftr-498	1028	15	how	how	SCONJ
ftr-498	1028	16	far	far	ADV
ftr-498	1028	17	they	they	PRON
ftr-498	1028	18	believe	believe	VERB
ftr-498	1028	19	states	state	NOUN
ftr-498	1028	20	may	may	AUX
ftr-498	1028	21	go	go	VERB
ftr-498	1028	22	in	in	ADP
ftr-498	1028	23	tempering	temper	VERB
ftr-498	1028	24	mckesson	mckesson	NOUN
ftr-498	1028	25	's	's	PART
ftr-498	1028	26	remedial	remedial	ADJ
ftr-498	1028	27	strictures	stricture	NOUN
ftr-498	1028	28	with	with	ADP
ftr-498	1028	29	such	such	ADJ
ftr-498	1028	30	equitable	equitable	ADJ
ftr-498	1028	31	considerations	consideration	NOUN
ftr-498	1028	32	as	as	ADP
ftr-498	1028	33	the	the	DET
ftr-498	1028	34	unpredictability	unpredictability	NOUN
ftr-498	1028	35	of	of	ADP
ftr-498	1028	36	a	a	DET
ftr-498	1028	37	new	new	ADJ
ftr-498	1028	38	ruling	ruling	NOUN
ftr-498	1028	39	or	or	CCONJ
ftr-498	1028	40	the	the	DET
ftr-498	1028	41	cost	cost	NOUN
ftr-498	1028	42	of	of	ADP
ftr-498	1028	43	retrospective	retrospective	ADJ
ftr-498	1028	44	compliance	compliance	NOUN
ftr-498	1028	45	.	.	PUNCT
ftr-498	1029	1	the	the	DET
ftr-498	1029	2	justices	justice	NOUN
ftr-498	1029	3	have	have	AUX
ftr-498	1029	4	also	also	ADV
ftr-498	1029	5	been	be	AUX
ftr-498	1029	6	sphinx	sphinx	NOUN
ftr-498	1029	7	-	-	PUNCT
ftr-498	1029	8	like	like	ADJ
ftr-498	1029	9	with	with	ADP
ftr-498	1029	10	respect	respect	NOUN
ftr-498	1029	11	to	to	ADP
ftr-498	1029	12	whether	whether	SCONJ
ftr-498	1029	13	mckesson	mckesson	PROPN
ftr-498	1029	14	's	's	PART
ftr-498	1029	15	reasoning	reasoning	NOUN
ftr-498	1029	16	is	be	AUX
ftr-498	1029	17	limited	limit	VERB
ftr-498	1029	18	to	to	ADP
ftr-498	1029	19	tax	tax	NOUN
ftr-498	1029	20	cases	case	NOUN
ftr-498	1029	21	or	or	CCONJ
ftr-498	1029	22	perhaps	perhaps	ADV
ftr-498	1029	23	only	only	ADV
ftr-498	1029	24	to	to	PART
ftr-498	1029	25	commerce	commerce	NOUN
ftr-498	1029	26	clause	clause	NOUN
ftr-498	1029	27	cases	case	NOUN
ftr-498	1029	28	,	,	PUNCT
ftr-498	1029	29	with	with	ADP
ftr-498	1029	30	the	the	DET
ftr-498	1029	31	underlying	underlie	VERB
ftr-498	1029	32	substantive	substantive	ADJ
ftr-498	1029	33	constitutional	constitutional	ADJ
ftr-498	1029	34	provision	provision	NOUN
ftr-498	1029	35	furnishing	furnish	VERB
ftr-498	1029	36	the	the	DET
ftr-498	1029	37	remedial	remedial	ADJ
ftr-498	1029	38	content	content	NOUN
ftr-498	1029	39	to	to	ADP
ftr-498	1029	40	the	the	DET
ftr-498	1029	41	due	due	ADJ
ftr-498	1029	42	process	process	NOUN
ftr-498	1029	43	clause	clause	NOUN
ftr-498	1029	44	requirement	requirement	NOUN
ftr-498	1029	45	of	of	ADP
ftr-498	1029	46	backward	backward	ADV
ftr-498	1029	47	-	-	PUNCT
ftr-498	1029	48	looking	look	VERB
ftr-498	1029	49	relief	relief	NOUN
ftr-498	1029	50	,	,	PUNCT
ftr-498	1029	51	or	or	CCONJ
ftr-498	1029	52	whether	whether	SCONJ
ftr-498	1029	53	mckesson	mckesson	NOUN
ftr-498	1029	54	's	's	PART
ftr-498	1029	55	at	at	ADP
ftr-498	1029	56	once	once	ADV
ftr-498	1029	57	categorical	categorical	ADJ
ftr-498	1029	58	and	and	CCONJ
ftr-498	1029	59	tentative	tentative	ADJ
ftr-498	1029	60	remedial	remedial	ADJ
ftr-498	1029	61	analysis	analysis	NOUN
ftr-498	1029	62	is	be	AUX
ftr-498	1029	63	intended	intend	VERB
ftr-498	1029	64	to	to	PART
ftr-498	1029	65	sweep	sweep	VERB
ftr-498	1029	66	more	more	ADV
ftr-498	1029	67	broadly	broadly	ADV
ftr-498	1029	68	.	.	PUNCT
ftr-498	1030	1	the	the	PRON
ftr-498	1030	2	sooner	soon	ADV
ftr-498	1030	3	the	the	DET
ftr-498	1030	4	court	court	NOUN
ftr-498	1030	5	settles	settle	VERB
ftr-498	1030	6	these	these	DET
ftr-498	1030	7	matters	matter	NOUN
ftr-498	1030	8	,	,	PUNCT
ftr-498	1030	9	the	the	PRON
ftr-498	1030	10	better	well	ADJ
ftr-498	1030	11	,	,	PUNCT
ftr-498	1030	12	not	not	PART
ftr-498	1030	13	only	only	ADV
ftr-498	1030	14	because	because	SCONJ
ftr-498	1030	15	of	of	ADP
ftr-498	1030	16	their	their	PRON
ftr-498	1030	17	importance	importance	NOUN
ftr-498	1030	18	to	to	ADP
ftr-498	1030	19	much	much	ADJ
ftr-498	1030	20	commerce	commerce	NOUN
ftr-498	1030	21	clause	clause	NOUN
ftr-498	1030	22	litigation	litigation	NOUN
ftr-498	1030	23	,	,	PUNCT
ftr-498	1030	24	on	on	ADP
ftr-498	1030	25	which	which	PRON
ftr-498	1030	26	large	large	ADJ
ftr-498	1030	27	sums	sum	NOUN
ftr-498	1030	28	of	of	ADP
ftr-498	1030	29	tax	tax	NOUN
ftr-498	1030	30	revenue	revenue	NOUN
ftr-498	1030	31	or	or	CCONJ
ftr-498	1030	32	refunds	refund	NOUN
ftr-498	1030	33	turn	turn	VERB
ftr-498	1030	34	,	,	PUNCT
ftr-498	1030	35	but	but	CCONJ
ftr-498	1030	36	because	because	SCONJ
ftr-498	1030	37	of	of	ADP
ftr-498	1030	38	the	the	DET
ftr-498	1030	39	disordered	disordered	ADJ
ftr-498	1030	40	state	state	NOUN
ftr-498	1030	41	in	in	ADP
ftr-498	1030	42	which	which	PRON
ftr-498	1030	43	the	the	DET
ftr-498	1030	44	court	court	NOUN
ftr-498	1030	45	's	's	PART
ftr-498	1030	46	recent	recent	ADJ
ftr-498	1030	47	decisions	decision	NOUN
ftr-498	1030	48	have	have	AUX
ftr-498	1030	49	left	leave	VERB
ftr-498	1030	50	the	the	DET
ftr-498	1030	51	law	law	NOUN
ftr-498	1030	52	governing	govern	VERB
ftr-498	1030	53	retroactivity	retroactivity	NOUN
ftr-498	1030	54	and	and	CCONJ
ftr-498	1030	55	remedies	remedy	NOUN
ftr-498	1030	56	in	in	ADP
ftr-498	1030	57	statute	statute	NOUN
ftr-498	1030	58	-	-	PUNCT
ftr-498	1030	59	of	of	ADP
ftr-498	1030	60	-	-	PUNCT
ftr-498	1030	61	limitations	limitation	NOUN
ftr-498	1030	62	cases	case	NOUN
ftr-498	1030	63	and	and	CCONJ
ftr-498	1030	64	other	other	ADJ
ftr-498	1030	65	nontax	nontax	NOUN
ftr-498	1030	66	disputes	dispute	NOUN
ftr-498	1030	67	.	.	PUNCT
ftr-498	1031	1	'59	'59	NUM
ftr-498	1031	2	in	in	ADP
ftr-498	1031	3	the	the	DET
ftr-498	1031	4	meantime	meantime	NOUN
ftr-498	1031	5	,	,	PUNCT
ftr-498	1031	6	the	the	DET
ftr-498	1031	7	remedies	remedy	NOUN
ftr-498	1031	8	states	state	NOUN
ftr-498	1031	9	may	may	AUX
ftr-498	1031	10	158	158	NUM
ftr-498	1031	11	.	.	PUNCT
ftr-498	1032	1	see	see	VERB
ftr-498	1032	2	shores	shore	NOUN
ftr-498	1032	3	,	,	PUNCT
ftr-498	1032	4	supra	supra	PROPN
ftr-498	1032	5	note	note	NOUN
ftr-498	1032	6	75	75	NUM
ftr-498	1032	7	,	,	PUNCT
ftr-498	1032	8	at	at	ADP
ftr-498	1032	9	214	214	NUM
ftr-498	1032	10	-	-	SYM
ftr-498	1032	11	15	15	NUM
ftr-498	1032	12	;	;	PUNCT
ftr-498	1032	13	fallon	fallon	PROPN
ftr-498	1032	14	&	&	CCONJ
ftr-498	1032	15	meltzer	meltzer	PROPN
ftr-498	1032	16	,	,	PUNCT
ftr-498	1032	17	supra	supra	PROPN
ftr-498	1032	18	note	note	PROPN
ftr-498	1032	19	83	83	NUM
ftr-498	1032	20	,	,	PUNCT
ftr-498	1032	21	at	at	ADP
ftr-498	1032	22	1832	1832	NUM
ftr-498	1032	23	.	.	PUNCT
ftr-498	1033	1	159	159	NUM
ftr-498	1033	2	.	.	PUNCT
ftr-498	1034	1	when	when	SCONJ
ftr-498	1034	2	american	american	PROPN
ftr-498	1034	3	trucking	trucking	NOUN
ftr-498	1034	4	was	be	AUX
ftr-498	1034	5	decided	decide	VERB
ftr-498	1034	6	,	,	PUNCT
ftr-498	1034	7	at	at	ADV
ftr-498	1034	8	least	least	ADV
ftr-498	1034	9	eight	eight	NUM
ftr-498	1034	10	justices	justice	NOUN
ftr-498	1034	11	appeared	appear	VERB
ftr-498	1034	12	convinced	convinced	ADJ
ftr-498	1034	13	that	that	SCONJ
ftr-498	1034	14	chevron	chevron	PROPN
ftr-498	1034	15	oil	oil	NOUN
ftr-498	1034	16	's	's	PART
ftr-498	1034	17	tripartite	tripartite	ADJ
ftr-498	1034	18	test	test	NOUN
ftr-498	1034	19	was	be	AUX
ftr-498	1034	20	the	the	DET
ftr-498	1034	21	proper	proper	ADJ
ftr-498	1034	22	standard	standard	NOUN
ftr-498	1034	23	for	for	ADP
ftr-498	1034	24	measuring	measure	VERB
ftr-498	1034	25	whether	whether	SCONJ
ftr-498	1034	26	a	a	DET
ftr-498	1034	27	statute	statute	NOUN
ftr-498	1034	28	-	-	PUNCT
ftr-498	1034	29	of	of	ADP
ftr-498	1034	30	-	-	PUNCT
ftr-498	1034	31	limitations	limitation	NOUN
ftr-498	1034	32	decision	decision	NOUN
ftr-498	1034	33	impinged	impinge	VERB
ftr-498	1034	34	on	on	ADP
ftr-498	1034	35	a	a	DET
ftr-498	1034	36	claim	claim	NOUN
ftr-498	1034	37	filed	file	VERB
ftr-498	1034	38	prior	prior	ADV
ftr-498	1034	39	to	to	ADP
ftr-498	1034	40	that	that	DET
ftr-498	1034	41	decision	decision	NOUN
ftr-498	1034	42	,	,	PUNCT
ftr-498	1034	43	either	either	CCONJ
ftr-498	1034	44	because	because	SCONJ
ftr-498	1034	45	it	it	PRON
ftr-498	1034	46	governed	govern	VERB
ftr-498	1034	47	the	the	DET
ftr-498	1034	48	choice	choice	NOUN
ftr-498	1034	49	of	of	ADP
ftr-498	1034	50	law	law	NOUN
ftr-498	1034	51	(	(	PUNCT
ftr-498	1034	52	the	the	DET
ftr-498	1034	53	american	american	PROPN
ftr-498	1034	54	trucking	trucking	NOUN
ftr-498	1034	55	plurality	plurality	NOUN
ftr-498	1034	56	's	's	PART
ftr-498	1034	57	view	view	NOUN
ftr-498	1034	58	)	)	PUNCT
ftr-498	1034	59	or	or	CCONJ
ftr-498	1034	60	because	because	SCONJ
ftr-498	1034	61	it	it	PRON
ftr-498	1034	62	governed	govern	VERB
ftr-498	1034	63	the	the	DET
ftr-498	1034	64	choice	choice	NOUN
ftr-498	1034	65	of	of	ADP
ftr-498	1034	66	remedies	remedy	NOUN
ftr-498	1034	67	(	(	PUNCT
ftr-498	1034	68	justice	justice	NOUN
ftr-498	1034	69	stevens	steven	VERB
ftr-498	1034	70	in	in	ADP
ftr-498	1034	71	dissent	dissent	NOUN
ftr-498	1034	72	)	)	PUNCT
ftr-498	1034	73	.	.	PUNCT
ftr-498	1035	1	it	it	PRON
ftr-498	1035	2	also	also	ADV
ftr-498	1035	3	was	be	AUX
ftr-498	1035	4	clear	clear	ADJ
ftr-498	1035	5	that	that	SCONJ
ftr-498	1035	6	the	the	DET
ftr-498	1035	7	question	question	NOUN
ftr-498	1035	8	of	of	ADP
ftr-498	1035	9	whether	whether	SCONJ
ftr-498	1035	10	a	a	DET
ftr-498	1035	11	law	law	NOUN
ftr-498	1035	12	-	-	PUNCT
ftr-498	1035	13	changing	change	VERB
ftr-498	1035	14	statute	statute	NOUN
ftr-498	1035	15	-	-	PUNCT
ftr-498	1035	16	of	of	ADP
ftr-498	1035	17	-	-	PUNCT
ftr-498	1035	18	limitations	limitation	NOUN
ftr-498	1035	19	decision	decision	NOUN
ftr-498	1035	20	applied	apply	VERB
ftr-498	1035	21	to	to	ADP
ftr-498	1035	22	a	a	DET
ftr-498	1035	23	party	party	NOUN
ftr-498	1035	24	's	's	PART
ftr-498	1035	25	claim	claim	NOUN
ftr-498	1035	26	depended	depend	VERB
ftr-498	1035	27	upon	upon	SCONJ
ftr-498	1035	28	the	the	DET
ftr-498	1035	29	extent	extent	NOUN
ftr-498	1035	30	to	to	PART
ftr-498	1035	31	which	which	PRON
ftr-498	1035	32	that	that	DET
ftr-498	1035	33	particular	particular	ADJ
ftr-498	1035	34	party	party	NOUN
ftr-498	1035	35	had	have	AUX
ftr-498	1035	36	reasonably	reasonably	ADV
ftr-498	1035	37	relied	rely	VERB
ftr-498	1035	38	on	on	ADP
ftr-498	1035	39	a	a	DET
ftr-498	1035	40	different	different	ADJ
ftr-498	1035	41	rule	rule	NOUN
ftr-498	1035	42	,	,	PUNCT
ftr-498	1035	43	not	not	PART
ftr-498	1035	44	on	on	ADP
ftr-498	1035	45	whether	whether	SCONJ
ftr-498	1035	46	most	most	ADV
ftr-498	1035	47	actual	actual	ADJ
ftr-498	1035	48	or	or	CCONJ
ftr-498	1035	49	potential	potential	ADJ
ftr-498	1035	50	plaintiffs	plaintiff	NOUN
ftr-498	1035	51	had	have	AUX
ftr-498	1035	52	or	or	CCONJ
ftr-498	1035	53	might	might	AUX
ftr-498	1035	54	have	have	AUX
ftr-498	1035	55	reasonably	reasonably	ADV
ftr-498	1035	56	relied	rely	VERB
ftr-498	1035	57	on	on	ADP
ftr-498	1035	58	the	the	DET
ftr-498	1035	59	old	old	ADJ
ftr-498	1035	60	rule	rule	NOUN
ftr-498	1035	61	in	in	ADP
ftr-498	1035	62	filing	filing	NOUN
ftr-498	1035	63	when	when	SCONJ
ftr-498	1035	64	they	they	PRON
ftr-498	1035	65	did	do	VERB
ftr-498	1035	66	or	or	CCONJ
ftr-498	1035	67	in	in	ADP
ftr-498	1035	68	waiting	wait	VERB
ftr-498	1035	69	to	to	PART
ftr-498	1035	70	sue	sue	VERB
ftr-498	1035	71	.	.	PUNCT
ftr-498	1036	1	compare	compare	VERB
ftr-498	1036	2	saint	saint	PROPN
ftr-498	1036	3	francis	francis	PROPN
ftr-498	1036	4	college	college	PROPN
ftr-498	1036	5	v.	v.	PROPN
ftr-498	1036	6	alkhazraji	alkhazraji	PROPN
ftr-498	1036	7	,	,	PUNCT
ftr-498	1036	8	481	481	NUM
ftr-498	1036	9	u.s	u.s	PROPN
ftr-498	1036	10	.	.	PROPN
ftr-498	1036	11	604	604	NUM
ftr-498	1036	12	(	(	PUNCT
ftr-498	1036	13	1987	1987	NUM
ftr-498	1036	14	)	)	PUNCT
ftr-498	1036	15	(	(	PUNCT
ftr-498	1036	16	holding	hold	VERB
ftr-498	1036	17	race	race	NOUN
ftr-498	1036	18	discrimination	discrimination	NOUN
ftr-498	1036	19	claim	claim	NOUN
ftr-498	1036	20	not	not	PART
ftr-498	1036	21	time	time	NOUN
ftr-498	1036	22	barred	bar	VERB
ftr-498	1036	23	under	under	ADP
ftr-498	1036	24	42	42	NUM
ftr-498	1036	25	u.s.c	u.s.c	ADJ
ftr-498	1036	26	.	.	PUNCT
ftr-498	1037	1	§	§	PROPN
ftr-498	1037	2	1981	1981	NUM
ftr-498	1037	3	,	,	PUNCT
ftr-498	1037	4	despite	despite	SCONJ
ftr-498	1037	5	intervening	intervene	VERB
ftr-498	1037	6	supreme	supreme	PROPN
ftr-498	1037	7	court	court	PROPN
ftr-498	1037	8	decision	decision	NOUN
ftr-498	1037	9	shortening	shorten	VERB
ftr-498	1037	10	the	the	DET
ftr-498	1037	11	statute	statute	NOUN
ftr-498	1037	12	of	of	ADP
ftr-498	1037	13	limitations	limitation	NOUN
ftr-498	1037	14	,	,	PUNCT
ftr-498	1037	15	because	because	SCONJ
ftr-498	1037	16	plaintiff	plaintiff	NOUN
ftr-498	1037	17	relied	rely	VERB
ftr-498	1037	18	on	on	ADP
ftr-498	1037	19	third	third	ADJ
ftr-498	1037	20	circuit	circuit	NOUN
ftr-498	1037	21	precedent	precedent	NOUN
ftr-498	1037	22	declaring	declare	VERB
ftr-498	1037	23	,	,	PUNCT
ftr-498	1037	24	inconsistently	inconsistently	ADV
ftr-498	1037	25	with	with	ADP
ftr-498	1037	26	the	the	DET
ftr-498	1037	27	intervening	intervene	VERB
ftr-498	1037	28	supreme	supreme	PROPN
ftr-498	1037	29	court	court	PROPN
ftr-498	1037	30	decision	decision	NOUN
ftr-498	1037	31	,	,	PUNCT
ftr-498	1037	32	that	that	SCONJ
ftr-498	1037	33	a	a	DET
ftr-498	1037	34	longer	long	ADJ
ftr-498	1037	35	statute	statute	NOUN
ftr-498	1037	36	of	of	ADP
ftr-498	1037	37	limitations	limitation	NOUN
ftr-498	1037	38	applied	apply	VERB
ftr-498	1037	39	)	)	PUNCT
ftr-498	1037	40	with	with	ADP
ftr-498	1037	41	goodman	goodman	PROPN
ftr-498	1037	42	v.	v.	PROPN
ftr-498	1037	43	lukens	lukens	PROPN
ftr-498	1037	44	steel	steel	PROPN
ftr-498	1037	45	co.	co.	PROPN
ftr-498	1037	46	,	,	PUNCT
ftr-498	1037	47	482	482	NUM
ftr-498	1037	48	u.s	u.s	PROPN
ftr-498	1037	49	.	.	PROPN
ftr-498	1037	50	656	656	NUM
ftr-498	1037	51	(	(	PUNCT
ftr-498	1037	52	1987	1987	NUM
ftr-498	1037	53	)	)	PUNCT
ftr-498	1037	54	(	(	PUNCT
ftr-498	1037	55	holding	hold	VERB
ftr-498	1037	56	section	section	NOUN
ftr-498	1037	57	1981	1981	NUM
ftr-498	1037	58	claim	claim	NOUN
ftr-498	1037	59	time	time	NOUN
ftr-498	1037	60	barred	bar	VERB
ftr-498	1037	61	because	because	SCONJ
ftr-498	1037	62	,	,	PUNCT
ftr-498	1037	63	unlike	unlike	ADP
ftr-498	1037	64	in	in	ADP
ftr-498	1037	65	saint	saint	PROPN
ftr-498	1037	66	francis	francis	PROPN
ftr-498	1037	67	college	college	PROPN
ftr-498	1037	68	,	,	PUNCT
ftr-498	1037	69	there	there	PRON
ftr-498	1037	70	was	be	VERB
ftr-498	1037	71	not	not	PART
ftr-498	1037	72	yet	yet	ADV
ftr-498	1037	73	any	any	DET
ftr-498	1037	74	third	third	ADJ
ftr-498	1037	75	circuit	circuit	NOUN
ftr-498	1037	76	precedent	precedent	NOUN
ftr-498	1037	77	contrary	contrary	ADV
ftr-498	1037	78	to	to	ADP
ftr-498	1037	79	the	the	DET
ftr-498	1037	80	supreme	supreme	PROPN
ftr-498	1037	81	court	court	PROPN
ftr-498	1037	82	's	's	PART
ftr-498	1037	83	later	later	ADJ
ftr-498	1037	84	decision	decision	NOUN
ftr-498	1037	85	when	when	SCONJ
ftr-498	1037	86	the	the	DET
ftr-498	1037	87	plaintiffs	plaintiff	NOUN
ftr-498	1037	88	filed	file	VERB
ftr-498	1037	89	their	their	PRON
ftr-498	1037	90	claim	claim	NOUN
ftr-498	1037	91	)	)	PUNCT
ftr-498	1037	92	.	.	PUNCT
ftr-498	1038	1	three	three	NUM
ftr-498	1038	2	recent	recent	ADJ
ftr-498	1038	3	opinions	opinion	NOUN
ftr-498	1038	4	have	have	AUX
ftr-498	1038	5	disturbed	disturb	VERB
ftr-498	1038	6	the	the	DET
ftr-498	1038	7	settled	settle	VERB
ftr-498	1038	8	order	order	NOUN
ftr-498	1038	9	.	.	PUNCT
ftr-498	1039	1	in	in	ADP
ftr-498	1039	2	beam	beam	PROPN
ftr-498	1039	3	,	,	PUNCT
ftr-498	1039	4	justice	justice	PROPN
ftr-498	1039	5	souter	souter	PROPN
ftr-498	1039	6	stated	state	VERB
ftr-498	1039	7	that	that	SCONJ
ftr-498	1039	8	"	"	PUNCT
ftr-498	1039	9	the	the	DET
ftr-498	1039	10	chevron	chevron	NOUN
ftr-498	1039	11	oil	oil	NOUN
ftr-498	1039	12	test	test	NOUN
ftr-498	1039	13	can	can	AUX
ftr-498	1039	14	not	not	PART
ftr-498	1039	15	determine	determine	VERB
ftr-498	1039	16	the	the	DET
ftr-498	1039	17	choice	choice	NOUN
ftr-498	1039	18	of	of	ADP
ftr-498	1039	19	law	law	NOUN
ftr-498	1039	20	by	by	ADP
ftr-498	1039	21	relying	rely	VERB
ftr-498	1039	22	on	on	ADP
ftr-498	1039	23	the	the	DET
ftr-498	1039	24	equities	equity	NOUN
ftr-498	1039	25	of	of	ADP
ftr-498	1039	26	the	the	DET
ftr-498	1039	27	particular	particular	ADJ
ftr-498	1039	28	case	case	NOUN
ftr-498	1039	29	.	.	PUNCT
ftr-498	1039	30	"	"	PUNCT
ftr-498	1040	1	beam	beam	NOUN
ftr-498	1040	2	,	,	PUNCT
ftr-498	1040	3	111	111	NUM
ftr-498	1040	4	s.	s.	PROPN
ftr-498	1040	5	ct	ct	PROPN
ftr-498	1040	6	.	.	PUNCT
ftr-498	1041	1	at	at	ADP
ftr-498	1041	2	2447	2447	NUM
ftr-498	1041	3	(	(	PUNCT
ftr-498	1041	4	opinion	opinion	NOUN
ftr-498	1041	5	of	of	ADP
ftr-498	1041	6	souter	souter	PROPN
ftr-498	1041	7	,	,	PUNCT
ftr-498	1041	8	j.	j.	PROPN
ftr-498	1041	9	)	)	PUNCT
ftr-498	1041	10	.	.	PUNCT
ftr-498	1042	1	the	the	DET
ftr-498	1042	2	court	court	NOUN
ftr-498	1042	3	's	's	PART
ftr-498	1042	4	opinion	opinion	NOUN
ftr-498	1042	5	in	in	ADP
ftr-498	1042	6	harper	harper	NOUN
ftr-498	1042	7	quoted	quote	VERB
ftr-498	1042	8	this	this	DET
ftr-498	1042	9	sentence	sentence	NOUN
ftr-498	1042	10	,	,	PUNCT
ftr-498	1042	11	giving	give	VERB
ftr-498	1042	12	it	it	PRON
ftr-498	1042	13	an	an	DET
ftr-498	1042	14	authority	authority	NOUN
ftr-498	1042	15	it	it	PRON
ftr-498	1042	16	lacked	lack	VERB
ftr-498	1042	17	in	in	ADP
ftr-498	1042	18	justice	justice	PROPN
ftr-498	1042	19	souter	souter	PROPN
ftr-498	1042	20	's	's	PART
ftr-498	1042	21	opinion	opinion	NOUN
ftr-498	1042	22	for	for	ADP
ftr-498	1042	23	two	two	NUM
ftr-498	1042	24	justices	justice	NOUN
ftr-498	1042	25	in	in	ADP
ftr-498	1042	26	beam	beam	NOUN
ftr-498	1042	27	.	.	PUNCT
ftr-498	1043	1	harper	harper	NOUN
ftr-498	1043	2	,	,	PUNCT
ftr-498	1043	3	113	113	NUM
ftr-498	1043	4	s.	s.	PROPN
ftr-498	1043	5	ct	ct	PROPN
ftr-498	1043	6	.	.	PUNCT
ftr-498	1044	1	at	at	ADP
ftr-498	1044	2	2516	2516	NUM
ftr-498	1044	3	n.9	n.9	NOUN
ftr-498	1044	4	.	.	PUNCT
ftr-498	1045	1	however	however	ADV
ftr-498	1045	2	,	,	PUNCT
ftr-498	1045	3	the	the	DET
ftr-498	1045	4	meaning	meaning	NOUN
ftr-498	1045	5	of	of	ADP
ftr-498	1045	6	this	this	DET
ftr-498	1045	7	sentence	sentence	NOUN
ftr-498	1045	8	is	be	AUX
ftr-498	1045	9	murky	murky	ADJ
ftr-498	1045	10	.	.	PUNCT
ftr-498	1046	1	justice	justice	PROPN
ftr-498	1046	2	souter	souter	PROPN
ftr-498	1046	3	followed	follow	VERB
ftr-498	1046	4	it	it	PRON
ftr-498	1046	5	with	with	ADP
ftr-498	1046	6	a	a	DET
ftr-498	1046	7	citation	citation	NOUN
ftr-498	1046	8	to	to	ADP
ftr-498	1046	9	a	a	DET
ftr-498	1046	10	first	first	ADJ
ftr-498	1046	11	circuit	circuit	NOUN
ftr-498	1046	12	decision	decision	NOUN
ftr-498	1046	13	and	and	CCONJ
ftr-498	1046	14	a	a	DET
ftr-498	1046	15	student	student	NOUN
ftr-498	1046	16	note	note	NOUN
ftr-498	1046	17	that	that	PRON
ftr-498	1046	18	rejected	reject	VERB
ftr-498	1046	19	the	the	DET
ftr-498	1046	20	notion	notion	NOUN
ftr-498	1046	21	that	that	SCONJ
ftr-498	1046	22	statute	statute	NOUN
ftr-498	1046	23	-	-	PUNCT
ftr-498	1046	24	of	of	ADP
ftr-498	1046	25	-	-	PUNCT
ftr-498	1046	26	limitations	limitation	NOUN
ftr-498	1046	27	cases	case	NOUN
ftr-498	1046	28	should	should	AUX
ftr-498	1046	29	be	be	AUX
ftr-498	1046	30	decided	decide	VERB
ftr-498	1046	31	by	by	ADP
ftr-498	1046	32	reference	reference	NOUN
ftr-498	1046	33	to	to	ADP
ftr-498	1046	34	the	the	DET
ftr-498	1046	35	reliance	reliance	NOUN
ftr-498	1046	36	interests	interest	NOUN
ftr-498	1046	37	of	of	ADP
ftr-498	1046	38	individual	individual	ADJ
ftr-498	1046	39	plaintiffs	plaintiff	NOUN
ftr-498	1046	40	.	.	PUNCT
ftr-498	1047	1	beam	beam	PROPN
ftr-498	1047	2	,	,	PUNCT
ftr-498	1047	3	111	111	NUM
ftr-498	1047	4	s.	s.	PROPN
ftr-498	1047	5	ct	ct	PROPN
ftr-498	1047	6	.	.	PUNCT
ftr-498	1048	1	at	at	ADP
ftr-498	1048	2	2447	2447	NUM
ftr-498	1048	3	(	(	PUNCT
ftr-498	1048	4	opinion	opinion	NOUN
ftr-498	1048	5	of	of	ADP
ftr-498	1048	6	souter	souter	PROPN
ftr-498	1048	7	,	,	PUNCT
ftr-498	1048	8	j.	j.	PROPN
ftr-498	1048	9	)	)	PUNCT
ftr-498	1048	10	.	.	PUNCT
ftr-498	1049	1	this	this	DET
ftr-498	1049	2	decision	decision	NOUN
ftr-498	1049	3	and	and	CCONJ
ftr-498	1049	4	note	note	NOUN
ftr-498	1049	5	appear	appear	VERB
ftr-498	1049	6	inconsistent	inconsistent	ADJ
ftr-498	1049	7	with	with	ADP
ftr-498	1049	8	the	the	DET
ftr-498	1049	9	court	court	NOUN
ftr-498	1049	10	's	's	PART
ftr-498	1049	11	approach	approach	NOUN
ftr-498	1049	12	in	in	ADP
ftr-498	1049	13	saint	saint	PROPN
ftr-498	1049	14	francis	francis	PROPN
ftr-498	1049	15	college	college	PROPN
ftr-498	1049	16	and	and	CCONJ
ftr-498	1049	17	goodman	goodman	PROPN
ftr-498	1049	18	,	,	PUNCT
ftr-498	1049	19	which	which	PRON
ftr-498	1049	20	the	the	DET
ftr-498	1049	21	court	court	NOUN
ftr-498	1049	22	decided	decide	VERB
ftr-498	1049	23	after	after	SCONJ
ftr-498	1049	24	both	both	PRON
ftr-498	1049	25	were	be	AUX
ftr-498	1049	26	written	write	VERB
ftr-498	1049	27	.	.	PUNCT
ftr-498	1050	1	but	but	CCONJ
ftr-498	1050	2	justice	justice	PROPN
ftr-498	1050	3	souter	souter	PROPN
ftr-498	1050	4	did	do	AUX
ftr-498	1050	5	not	not	PART
ftr-498	1050	6	mention	mention	VERB
ftr-498	1050	7	saint	saint	PROPN
ftr-498	1050	8	francis	francis	PROPN
ftr-498	1050	9	college	college	PROPN
ftr-498	1050	10	and	and	CCONJ
ftr-498	1050	11	goodman	goodman	PROPN
ftr-498	1050	12	,	,	PUNCT
ftr-498	1050	13	let	let	VERB
ftr-498	1050	14	alone	alone	ADV
ftr-498	1050	15	explicitly	explicitly	ADV
ftr-498	1050	16	cast	cast	VERB
ftr-498	1050	17	doubt	doubt	NOUN
ftr-498	1050	18	on	on	ADP
ftr-498	1050	19	them	they	PRON
ftr-498	1050	20	.	.	PUNCT
ftr-498	1051	1	so	so	ADV
ftr-498	1051	2	have	have	AUX
ftr-498	1051	3	they	they	PRON
ftr-498	1051	4	been	be	AUX
ftr-498	1051	5	overruled	overrule	VERB
ftr-498	1051	6	sub	sub	NOUN
ftr-498	1051	7	silentio	silentio	NOUN
ftr-498	1051	8	?	?	PUNCT
ftr-498	1052	1	or	or	CCONJ
ftr-498	1052	2	did	do	AUX
ftr-498	1052	3	justice	justice	PROPN
ftr-498	1052	4	souter	souter	PROPN
ftr-498	1052	5	in	in	ADP
ftr-498	1052	6	beam	beam	NOUN
ftr-498	1052	7	,	,	PUNCT
ftr-498	1052	8	and	and	CCONJ
ftr-498	1052	9	perhaps	perhaps	ADV
ftr-498	1052	10	the	the	DET
ftr-498	1052	11	majority	majority	NOUN
ftr-498	1052	12	in	in	ADP
ftr-498	1052	13	[	[	X
ftr-498	1052	14	vol	vol	NOUN
ftr-498	1052	15	1:8	1:8	NUM
ftr-498	1052	16	harper	harper	NOUN
ftr-498	1052	17	and	and	CCONJ
ftr-498	1052	18	its	its	PRON
ftr-498	1052	19	aftermath	aftermath	NOUN
ftr-498	1052	20	embrace	embrace	NOUN
ftr-498	1052	21	for	for	ADP
ftr-498	1052	22	davis	davis	PROPN
ftr-498	1052	23	infractions	infraction	NOUN
ftr-498	1052	24	are	be	AUX
ftr-498	1052	25	bounded	bound	VERB
ftr-498	1052	26	by	by	ADP
ftr-498	1052	27	the	the	DET
ftr-498	1052	28	rules	rule	NOUN
ftr-498	1052	29	that	that	PRON
ftr-498	1052	30	mckesson	mckesson	PROPN
ftr-498	1052	31	announced	announce	VERB
ftr-498	1052	32	.	.	PUNCT
ftr-498	1053	1	c.	c.	NOUN
ftr-498	1053	2	offsetting	offset	VERB
ftr-498	1053	3	bonuses	bonus	NOUN
ftr-498	1053	4	and	and	CCONJ
ftr-498	1053	5	retroactive	retroactive	ADJ
ftr-498	1053	6	tax	tax	NOUN
ftr-498	1053	7	increases	increase	NOUN
ftr-498	1053	8	many	many	ADJ
ftr-498	1053	9	states	state	NOUN
ftr-498	1053	10	feared	fear	VERB
ftr-498	1053	11	a	a	DET
ftr-498	1053	12	ruling	ruling	NOUN
ftr-498	1053	13	that	that	SCONJ
ftr-498	1053	14	davis	davis	PROPN
ftr-498	1053	15	applies	apply	VERB
ftr-498	1053	16	retroactively	retroactively	ADV
ftr-498	1053	17	because	because	SCONJ
ftr-498	1053	18	they	they	PRON
ftr-498	1053	19	believed	believe	VERB
ftr-498	1053	20	that	that	SCONJ
ftr-498	1053	21	mckesson	mckesson	PROPN
ftr-498	1053	22	would	would	AUX
ftr-498	1053	23	leave	leave	VERB
ftr-498	1053	24	them	they	PRON
ftr-498	1053	25	with	with	ADP
ftr-498	1053	26	no	no	DET
ftr-498	1053	27	practicable	practicable	ADJ
ftr-498	1053	28	option	option	NOUN
ftr-498	1053	29	other	other	ADJ
ftr-498	1053	30	than	than	ADP
ftr-498	1053	31	ordering	order	VERB
ftr-498	1053	32	large	large	ADJ
ftr-498	1053	33	refunds	refund	NOUN
ftr-498	1053	34	to	to	ADP
ftr-498	1053	35	federal	federal	ADJ
ftr-498	1053	36	retirees	retiree	NOUN
ftr-498	1053	37	.	.	PUNCT
ftr-498	1054	1	the	the	DET
ftr-498	1054	2	alternative	alternative	NOUN
ftr-498	1054	3	of	of	ADP
ftr-498	1054	4	taxing	tax	VERB
ftr-498	1054	5	state	state	NOUN
ftr-498	1054	6	pensioners	pensioner	NOUN
ftr-498	1054	7	retroactively	retroactively	ADV
ftr-498	1054	8	would	would	AUX
ftr-498	1054	9	be	be	AUX
ftr-498	1054	10	unfair	unfair	ADJ
ftr-498	1054	11	and	and	CCONJ
ftr-498	1054	12	politically	politically	ADV
ftr-498	1054	13	difficult	difficult	ADJ
ftr-498	1054	14	;	;	PUNCT
ftr-498	1054	15	it	it	PRON
ftr-498	1054	16	might	might	AUX
ftr-498	1054	17	also	also	ADV
ftr-498	1054	18	breach	breach	VERB
ftr-498	1054	19	former	former	ADJ
ftr-498	1054	20	state	state	NOUN
ftr-498	1054	21	workers	worker	NOUN
ftr-498	1054	22	'	'	PART
ftr-498	1054	23	employment	employment	NOUN
ftr-498	1054	24	contracts	contract	NOUN
ftr-498	1054	25	or	or	CCONJ
ftr-498	1054	26	otherwise	otherwise	ADV
ftr-498	1054	27	violate	violate	VERB
ftr-498	1054	28	state	state	NOUN
ftr-498	1054	29	law.16	law.16	PROPN
ftr-498	1054	30	°	°	PROPN
ftr-498	1054	31	in	in	ADP
ftr-498	1054	32	a	a	DET
ftr-498	1054	33	recent	recent	ADJ
ftr-498	1054	34	article	article	NOUN
ftr-498	1054	35	,	,	PUNCT
ftr-498	1054	36	i	i	PRON
ftr-498	1054	37	argued	argue	VERB
ftr-498	1054	38	that	that	SCONJ
ftr-498	1054	39	mckesson	mckesson	PROPN
ftr-498	1054	40	gives	give	VERB
ftr-498	1054	41	states	state	NOUN
ftr-498	1054	42	a	a	DET
ftr-498	1054	43	third	third	ADJ
ftr-498	1054	44	option	option	NOUN
ftr-498	1054	45	:	:	PUNCT
ftr-498	1054	46	states	state	NOUN
ftr-498	1054	47	may	may	AUX
ftr-498	1054	48	impose	impose	VERB
ftr-498	1054	49	a	a	DET
ftr-498	1054	50	retroactive	retroactive	ADJ
ftr-498	1054	51	tax	tax	NOUN
ftr-498	1054	52	on	on	ADP
ftr-498	1054	53	state	state	NOUN
ftr-498	1054	54	retirees	retiree	NOUN
ftr-498	1054	55	sufficient	sufficient	ADJ
ftr-498	1054	56	to	to	PART
ftr-498	1054	57	eliminate	eliminate	VERB
ftr-498	1054	58	the	the	DET
ftr-498	1054	59	tax	tax	NOUN
ftr-498	1054	60	disparity	disparity	NOUN
ftr-498	1054	61	between	between	ADP
ftr-498	1054	62	them	they	PRON
ftr-498	1054	63	and	and	CCONJ
ftr-498	1054	64	federal	federal	ADJ
ftr-498	1054	65	retirees	retiree	NOUN
ftr-498	1054	66	for	for	ADP
ftr-498	1054	67	all	all	DET
ftr-498	1054	68	open	open	ADJ
ftr-498	1054	69	tax	tax	NOUN
ftr-498	1054	70	years	year	NOUN
ftr-498	1054	71	,	,	PUNCT
ftr-498	1054	72	and	and	CCONJ
ftr-498	1054	73	simultaneously	simultaneously	ADV
ftr-498	1054	74	issue	issue	NOUN
ftr-498	1054	75	to	to	ADP
ftr-498	1054	76	those	those	DET
ftr-498	1054	77	same	same	ADJ
ftr-498	1054	78	state	state	NOUN
ftr-498	1054	79	retirees	retiree	NOUN
ftr-498	1054	80	a	a	DET
ftr-498	1054	81	bonus	bonus	NOUN
ftr-498	1054	82	to	to	PART
ftr-498	1054	83	offset	offset	VERB
ftr-498	1054	84	the	the	DET
ftr-498	1054	85	increased	increase	VERB
ftr-498	1054	86	state	state	NOUN
ftr-498	1054	87	tax	tax	NOUN
ftr-498	1054	88	they	they	PRON
ftr-498	1054	89	would	would	AUX
ftr-498	1054	90	owe	owe	VERB
ftr-498	1054	91	on	on	ADP
ftr-498	1054	92	their	their	PRON
ftr-498	1054	93	pension	pension	NOUN
ftr-498	1054	94	payments	payment	NOUN
ftr-498	1054	95	during	during	ADP
ftr-498	1054	96	the	the	DET
ftr-498	1054	97	open	open	ADJ
ftr-498	1054	98	tax	tax	NOUN
ftr-498	1054	99	years	year	NOUN
ftr-498	1054	100	and	and	CCONJ
ftr-498	1054	101	on	on	ADP
ftr-498	1054	102	the	the	DET
ftr-498	1054	103	bonus	bonus	NOUN
ftr-498	1054	104	itself	itself	PRON
ftr-498	1054	105	,	,	PUNCT
ftr-498	1054	106	as	as	ADV
ftr-498	1054	107	well	well	ADV
ftr-498	1054	108	as	as	ADP
ftr-498	1054	109	to	to	PART
ftr-498	1054	110	offset	offset	VERB
ftr-498	1054	111	the	the	DET
ftr-498	1054	112	additional	additional	ADJ
ftr-498	1054	113	federal	federal	ADJ
ftr-498	1054	114	income	income	NOUN
ftr-498	1054	115	tax	tax	NOUN
ftr-498	1054	116	they	they	PRON
ftr-498	1054	117	would	would	AUX
ftr-498	1054	118	owe	owe	VERB
ftr-498	1054	119	on	on	ADP
ftr-498	1054	120	the	the	DET
ftr-498	1054	121	bonus	bonus	NOUN
ftr-498	1054	122	.	.	PUNCT
ftr-498	1054	123	'	'	PUNCT
ftr-498	1055	1	6	6	NUM
ftr-498	1055	2	'	'	PUNCT
ftr-498	1055	3	harper	harper	NOUN
ftr-498	1055	4	,	,	PUNCT
ftr-498	1055	5	intend	intend	VERB
ftr-498	1055	6	to	to	PART
ftr-498	1055	7	reject	reject	VERB
ftr-498	1055	8	selective	selective	ADJ
ftr-498	1055	9	prospectivity	prospectivity	NOUN
ftr-498	1055	10	at	at	ADP
ftr-498	1055	11	the	the	DET
ftr-498	1055	12	choice	choice	NOUN
ftr-498	1055	13	-	-	PUNCT
ftr-498	1055	14	of	of	ADP
ftr-498	1055	15	-	-	PUNCT
ftr-498	1055	16	law	law	NOUN
ftr-498	1055	17	stage	stage	NOUN
ftr-498	1055	18	.	.	PUNCT
ftr-498	1056	1	but	but	CCONJ
ftr-498	1056	2	to	to	PART
ftr-498	1056	3	permit	permit	VERB
ftr-498	1056	4	a	a	DET
ftr-498	1056	5	caseby	caseby	ADJ
ftr-498	1056	6	-	-	PUNCT
ftr-498	1056	7	case	case	NOUN
ftr-498	1056	8	weighing	weighing	NOUN
ftr-498	1056	9	of	of	ADP
ftr-498	1056	10	reliance	reliance	NOUN
ftr-498	1056	11	interests	interest	NOUN
ftr-498	1056	12	in	in	ADP
ftr-498	1056	13	statutc	statutc	NOUN
ftr-498	1056	14	-	-	PUNCT
ftr-498	1056	15	of	of	ADP
ftr-498	1056	16	-	-	PUNCT
ftr-498	1056	17	limitations	limitation	NOUN
ftr-498	1056	18	cases	case	NOUN
ftr-498	1056	19	at	at	ADP
ftr-498	1056	20	the	the	DET
ftr-498	1056	21	second	second	ADJ
ftr-498	1056	22	,	,	PUNCT
ftr-498	1056	23	remedial	remedial	ADJ
ftr-498	1056	24	stage	stage	NOUN
ftr-498	1056	25	,	,	PUNCT
ftr-498	1056	26	which	which	PRON
ftr-498	1056	27	is	be	AUX
ftr-498	1056	28	where	where	SCONJ
ftr-498	1056	29	justice	justice	NOUN
ftr-498	1056	30	stevens	stevens	PROPN
ftr-498	1056	31	said	say	VERB
ftr-498	1056	32	in	in	ADP
ftr-498	1056	33	his	his	PRON
ftr-498	1056	34	american	american	ADJ
ftr-498	1056	35	trucking	trucking	NOUN
ftr-498	1056	36	dissent	dissent	NOUN
ftr-498	1056	37	that	that	PRON
ftr-498	1056	38	chevron	chevron	PROPN
ftr-498	1056	39	oil	oil	NOUN
ftr-498	1056	40	comes	come	VERB
ftr-498	1056	41	into	into	ADP
ftr-498	1056	42	play	play	NOUN
ftr-498	1056	43	?	?	PUNCT
ftr-498	1057	1	justice	justice	PROPN
ftr-498	1057	2	souter	souter	PROPN
ftr-498	1057	3	's	's	PART
ftr-498	1057	4	denial	denial	NOUN
ftr-498	1057	5	,	,	PUNCT
ftr-498	1057	6	later	later	ADV
ftr-498	1057	7	in	in	ADP
ftr-498	1057	8	the	the	DET
ftr-498	1057	9	same	same	ADJ
ftr-498	1057	10	paragraph	paragraph	NOUN
ftr-498	1057	11	in	in	ADP
ftr-498	1057	12	beam	beam	NOUN
ftr-498	1057	13	,	,	PUNCT
ftr-498	1057	14	that	that	SCONJ
ftr-498	1057	15	he	he	PRON
ftr-498	1057	16	did	do	AUX
ftr-498	1057	17	not	not	PART
ftr-498	1057	18	intend	intend	VERB
ftr-498	1057	19	to	to	PART
ftr-498	1057	20	"	"	PUNCT
ftr-498	1057	21	preclude	preclude	VERB
ftr-498	1057	22	[	[	PUNCT
ftr-498	1057	23	]	]	PUNCT
ftr-498	1057	24	consideration	consideration	NOUN
ftr-498	1057	25	of	of	ADP
ftr-498	1057	26	individual	individual	ADJ
ftr-498	1057	27	equities	equity	NOUN
ftr-498	1057	28	when	when	SCONJ
ftr-498	1057	29	deciding	decide	VERB
ftr-498	1057	30	remedial	remedial	ADJ
ftr-498	1057	31	issues	issue	NOUN
ftr-498	1057	32	in	in	ADP
ftr-498	1057	33	particular	particular	ADJ
ftr-498	1057	34	cases	case	NOUN
ftr-498	1057	35	,	,	PUNCT
ftr-498	1057	36	"	"	PUNCT
ftr-498	1057	37	beam	beam	NOUN
ftr-498	1057	38	,	,	PUNCT
ftr-498	1057	39	111	111	NUM
ftr-498	1057	40	s.	s.	PROPN
ftr-498	1057	41	ct	ct	PROPN
ftr-498	1057	42	.	.	PUNCT
ftr-498	1058	1	at	at	ADP
ftr-498	1058	2	2448	2448	NUM
ftr-498	1058	3	(	(	PUNCT
ftr-498	1058	4	opinion	opinion	NOUN
ftr-498	1058	5	of	of	ADP
ftr-498	1058	6	souter	souter	PROPN
ftr-498	1058	7	,	,	PUNCT
ftr-498	1058	8	j.	j.	PROPN
ftr-498	1058	9	)	)	PUNCT
ftr-498	1058	10	,	,	PUNCT
ftr-498	1058	11	lends	lend	VERB
ftr-498	1058	12	support	support	NOUN
ftr-498	1058	13	to	to	ADP
ftr-498	1058	14	this	this	DET
ftr-498	1058	15	reading	reading	NOUN
ftr-498	1058	16	.	.	PUNCT
ftr-498	1059	1	but	but	CCONJ
ftr-498	1059	2	then	then	ADV
ftr-498	1059	3	his	his	PRON
ftr-498	1059	4	citations	citation	NOUN
ftr-498	1059	5	to	to	ADP
ftr-498	1059	6	the	the	DET
ftr-498	1059	7	first	first	ADJ
ftr-498	1059	8	circuit	circuit	NOUN
ftr-498	1059	9	decision	decision	NOUN
ftr-498	1059	10	and	and	CCONJ
ftr-498	1059	11	note	note	NOUN
ftr-498	1059	12	are	be	AUX
ftr-498	1059	13	unfathomable	unfathomable	ADJ
ftr-498	1059	14	.	.	PUNCT
ftr-498	1060	1	the	the	DET
ftr-498	1060	2	lower	low	ADJ
ftr-498	1060	3	federal	federal	ADJ
ftr-498	1060	4	courts	court	NOUN
ftr-498	1060	5	have	have	AUX
ftr-498	1060	6	already	already	ADV
ftr-498	1060	7	begun	begin	VERB
ftr-498	1060	8	to	to	PART
ftr-498	1060	9	split	split	VERB
ftr-498	1060	10	on	on	ADP
ftr-498	1060	11	this	this	DET
ftr-498	1060	12	question	question	NOUN
ftr-498	1060	13	.	.	PUNCT
ftr-498	1061	1	compare	compare	PROPN
ftr-498	1061	2	cooperativa	cooperativa	PROPN
ftr-498	1061	3	ahorro	ahorro	PROPN
ftr-498	1061	4	y	y	PROPN
ftr-498	1061	5	credito	credito	PROPN
ftr-498	1061	6	aguada	aguada	PROPN
ftr-498	1061	7	v.	v.	PROPN
ftr-498	1061	8	kidder	kidder	PROPN
ftr-498	1061	9	,	,	PUNCT
ftr-498	1061	10	peabody	peabody	PROPN
ftr-498	1061	11	&	&	CCONJ
ftr-498	1061	12	co.	co.	PROPN
ftr-498	1061	13	,	,	PUNCT
ftr-498	1061	14	777	777	NUM
ftr-498	1061	15	f.	f.	PROPN
ftr-498	1061	16	supp	supp	PROPN
ftr-498	1061	17	.	.	PUNCT
ftr-498	1062	1	153	153	NUM
ftr-498	1062	2	,	,	PUNCT
ftr-498	1062	3	156	156	NUM
ftr-498	1062	4	&	&	CCONJ
ftr-498	1062	5	na	na	PROPN
ftr-498	1062	6	(	(	PUNCT
ftr-498	1062	7	d.p.r	d.p.r	ADJ
ftr-498	1062	8	.	.	NOUN
ftr-498	1062	9	1991	1991	NUM
ftr-498	1062	10	)	)	PUNCT
ftr-498	1062	11	(	(	PUNCT
ftr-498	1062	12	rejecting	reject	VERB
ftr-498	1062	13	case	case	NOUN
ftr-498	1062	14	-	-	PUNCT
ftr-498	1062	15	by	by	ADP
ftr-498	1062	16	-	-	PUNCT
ftr-498	1062	17	case	case	NOUN
ftr-498	1062	18	approach	approach	NOUN
ftr-498	1062	19	)	)	PUNCT
ftr-498	1062	20	,	,	PUNCT
ftr-498	1062	21	rev'd	rev'd	VERB
ftr-498	1062	22	on	on	ADP
ftr-498	1062	23	other	other	ADJ
ftr-498	1062	24	grounds	ground	NOUN
ftr-498	1062	25	and	and	CCONJ
ftr-498	1062	26	remanded	remand	VERB
ftr-498	1062	27	,	,	PUNCT
ftr-498	1062	28	993	993	NUM
ftr-498	1062	29	f.2d	f.2d	SYM
ftr-498	1062	30	269	269	NUM
ftr-498	1062	31	(	(	PUNCT
ftr-498	1062	32	1st	1st	ADJ
ftr-498	1062	33	cir	cir	NOUN
ftr-498	1062	34	.	.	PROPN
ftr-498	1062	35	1993	1993	NUM
ftr-498	1062	36	)	)	PUNCT
ftr-498	1062	37	with	with	ADP
ftr-498	1062	38	robinson	robinson	PROPN
ftr-498	1062	39	v.	v.	PROPN
ftr-498	1062	40	caulkins	caulkin	NOUN
ftr-498	1062	41	indiantown	indiantown	VERB
ftr-498	1062	42	citrus	citrus	PROPN
ftr-498	1062	43	co.	co.	PROPN
ftr-498	1062	44	,	,	PUNCT
ftr-498	1062	45	771	771	NUM
ftr-498	1062	46	f.	f.	PROPN
ftr-498	1062	47	supp	supp	PROPN
ftr-498	1062	48	.	.	PUNCT
ftr-498	1063	1	1205	1205	NUM
ftr-498	1063	2	,	,	PUNCT
ftr-498	1063	3	1211	1211	NUM
ftr-498	1063	4	-	-	SYM
ftr-498	1063	5	14	14	NUM
ftr-498	1063	6	(	(	PUNCT
ftr-498	1063	7	s.d	s.d	PROPN
ftr-498	1063	8	.	.	PROPN
ftr-498	1063	9	fla	fla	PROPN
ftr-498	1063	10	.	.	PROPN
ftr-498	1064	1	1991	1991	NUM
ftr-498	1064	2	)	)	PUNCT
ftr-498	1065	1	(	(	PUNCT
ftr-498	1065	2	concluding	conclude	VERB
ftr-498	1065	3	that	that	SCONJ
ftr-498	1065	4	the	the	DET
ftr-498	1065	5	court	court	NOUN
ftr-498	1065	6	's	's	PART
ftr-498	1065	7	rejection	rejection	NOUN
ftr-498	1065	8	of	of	ADP
ftr-498	1065	9	selective	selective	ADJ
ftr-498	1065	10	prospectivity	prospectivity	NOUN
ftr-498	1065	11	at	at	ADP
ftr-498	1065	12	the	the	DET
ftr-498	1065	13	choiceof	choiceof	ADJ
ftr-498	1065	14	-	-	PUNCT
ftr-498	1065	15	law	law	NOUN
ftr-498	1065	16	stage	stage	NOUN
ftr-498	1065	17	did	do	AUX
ftr-498	1065	18	not	not	PART
ftr-498	1065	19	overrule	overrule	VERB
ftr-498	1065	20	saint	saint	PROPN
ftr-498	1065	21	francis	francis	PROPN
ftr-498	1065	22	college	college	PROPN
ftr-498	1065	23	or	or	CCONJ
ftr-498	1065	24	repudiate	repudiate	VERB
ftr-498	1065	25	case	case	NOUN
ftr-498	1065	26	-	-	PUNCT
ftr-498	1065	27	by	by	ADP
ftr-498	1065	28	-	-	PUNCT
ftr-498	1065	29	case	case	NOUN
ftr-498	1065	30	equitable	equitable	ADJ
ftr-498	1065	31	determinations	determination	NOUN
ftr-498	1065	32	at	at	ADP
ftr-498	1065	33	the	the	DET
ftr-498	1065	34	remedial	remedial	ADJ
ftr-498	1065	35	stage	stage	NOUN
ftr-498	1065	36	)	)	PUNCT
ftr-498	1065	37	.	.	PUNCT
ftr-498	1066	1	adding	add	VERB
ftr-498	1066	2	to	to	ADP
ftr-498	1066	3	the	the	DET
ftr-498	1066	4	uncertainty	uncertainty	NOUN
ftr-498	1066	5	is	be	AUX
ftr-498	1066	6	the	the	DET
ftr-498	1066	7	supreme	supreme	PROPN
ftr-498	1066	8	court	court	PROPN
ftr-498	1066	9	's	's	PART
ftr-498	1066	10	decision	decision	NOUN
ftr-498	1066	11	in	in	ADP
ftr-498	1066	12	lampf	lampf	NOUN
ftr-498	1066	13	,	,	PUNCT
ftr-498	1066	14	pleva	pleva	NOUN
ftr-498	1066	15	,	,	PUNCT
ftr-498	1066	16	lipkind	lipkind	ADJ
ftr-498	1066	17	,	,	PUNCT
ftr-498	1066	18	prupis	prupis	ADJ
ftr-498	1066	19	&	&	CCONJ
ftr-498	1066	20	petigrow	petigrow	VERB
ftr-498	1066	21	v.	v.	ADP
ftr-498	1066	22	gilbertson	gilbertson	NOUN
ftr-498	1066	23	,	,	PUNCT
ftr-498	1066	24	111	111	NUM
ftr-498	1066	25	s.	s.	PROPN
ftr-498	1066	26	ct	ct	PROPN
ftr-498	1066	27	.	.	PROPN
ftr-498	1066	28	2773	2773	NUM
ftr-498	1066	29	(	(	PUNCT
ftr-498	1066	30	1991	1991	NUM
ftr-498	1066	31	)	)	PUNCT
ftr-498	1066	32	.	.	PUNCT
ftr-498	1067	1	which	which	PRON
ftr-498	1067	2	applied	apply	VERB
ftr-498	1067	3	its	its	PRON
ftr-498	1067	4	novel	novel	ADJ
ftr-498	1067	5	statute	statute	NOUN
ftr-498	1067	6	-	-	PUNCT
ftr-498	1067	7	oflimitations	oflimitation	NOUN
ftr-498	1067	8	decision	decision	NOUN
ftr-498	1067	9	retroactively	retroactively	ADV
ftr-498	1067	10	without	without	ADP
ftr-498	1067	11	performing	perform	VERB
ftr-498	1067	12	a	a	DET
ftr-498	1067	13	chevron	chevron	NOUN
ftr-498	1067	14	oil	oil	NOUN
ftr-498	1067	15	analysis	analysis	NOUN
ftr-498	1067	16	or	or	CCONJ
ftr-498	1067	17	considering	consider	VERB
ftr-498	1067	18	equitable	equitable	ADJ
ftr-498	1067	19	considerations	consideration	NOUN
ftr-498	1067	20	in	in	ADP
ftr-498	1067	21	any	any	DET
ftr-498	1067	22	way	way	NOUN
ftr-498	1067	23	,	,	PUNCT
ftr-498	1067	24	despite	despite	SCONJ
ftr-498	1067	25	being	be	AUX
ftr-498	1067	26	chastised	chastise	VERB
ftr-498	1067	27	on	on	ADP
ftr-498	1067	28	this	this	DET
ftr-498	1067	29	score	score	NOUN
ftr-498	1067	30	by	by	ADP
ftr-498	1067	31	a	a	DET
ftr-498	1067	32	dissenting	dissent	VERB
ftr-498	1067	33	opinion	opinion	NOUN
ftr-498	1067	34	to	to	PART
ftr-498	1067	35	which	which	PRON
ftr-498	1067	36	the	the	DET
ftr-498	1067	37	court	court	NOUN
ftr-498	1067	38	did	do	AUX
ftr-498	1067	39	not	not	PART
ftr-498	1067	40	respond	respond	VERB
ftr-498	1067	41	.	.	PUNCT
ftr-498	1068	1	did	do	AUX
ftr-498	1068	2	the	the	DET
ftr-498	1068	3	court	court	NOUN
ftr-498	1068	4	intend	intend	VERB
ftr-498	1068	5	to	to	PART
ftr-498	1068	6	jettison	jettison	VERB
ftr-498	1068	7	the	the	DET
ftr-498	1068	8	approach	approach	NOUN
ftr-498	1068	9	it	it	PRON
ftr-498	1068	10	adopted	adopt	VERB
ftr-498	1068	11	in	in	ADP
ftr-498	1068	12	saint	saint	PROPN
ftr-498	1068	13	francis	francis	PROPN
ftr-498	1068	14	college	college	PROPN
ftr-498	1068	15	,	,	PUNCT
ftr-498	1068	16	even	even	ADV
ftr-498	1068	17	though	though	SCONJ
ftr-498	1068	18	it	it	PRON
ftr-498	1068	19	did	do	AUX
ftr-498	1068	20	not	not	PART
ftr-498	1068	21	refer	refer	VERB
ftr-498	1068	22	to	to	ADP
ftr-498	1068	23	that	that	DET
ftr-498	1068	24	decision	decision	NOUN
ftr-498	1068	25	?	?	PUNCT
ftr-498	1069	1	that	that	DET
ftr-498	1069	2	conclusion	conclusion	NOUN
ftr-498	1069	3	seems	seem	VERB
ftr-498	1069	4	unlikely	unlikely	ADJ
ftr-498	1069	5	.	.	PUNCT
ftr-498	1070	1	but	but	CCONJ
ftr-498	1070	2	then	then	ADV
ftr-498	1070	3	why	why	SCONJ
ftr-498	1070	4	did	do	AUX
ftr-498	1070	5	the	the	DET
ftr-498	1070	6	court	court	NOUN
ftr-498	1070	7	ignore	ignore	VERB
ftr-498	1070	8	altogether	altogether	ADV
ftr-498	1070	9	the	the	DET
ftr-498	1070	10	plaintiffs	plaintiff	NOUN
ftr-498	1070	11	argument	argument	NOUN
ftr-498	1070	12	for	for	ADP
ftr-498	1070	13	nonretroactive	nonretroactive	ADJ
ftr-498	1070	14	application	application	NOUN
ftr-498	1070	15	?	?	PUNCT
ftr-498	1071	1	only	only	ADV
ftr-498	1071	2	the	the	DET
ftr-498	1071	3	court	court	NOUN
ftr-498	1071	4	can	can	AUX
ftr-498	1071	5	unscramble	unscramble	VERB
ftr-498	1071	6	this	this	DET
ftr-498	1071	7	imbroglio	imbroglio	NOUN
ftr-498	1071	8	.	.	PUNCT
ftr-498	1072	1	160	160	NUM
ftr-498	1072	2	.	.	PUNCT
ftr-498	1072	3	see	see	VERB
ftr-498	1072	4	infra	infra	NOUN
ftr-498	1072	5	parts	part	NOUN
ftr-498	1072	6	vi.b	vi.b	NOUN
ftr-498	1072	7	-	-	PUNCT
ftr-498	1072	8	c.	c.	NOUN
ftr-498	1072	9	161	161	NUM
ftr-498	1072	10	.	.	PUNCT
ftr-498	1073	1	see	see	VERB
ftr-498	1073	2	eric	eric	PROPN
ftr-498	1073	3	rakowski	rakowski	PROPN
ftr-498	1073	4	,	,	PUNCT
ftr-498	1073	5	harper	harper	NOUN
ftr-498	1073	6	and	and	CCONJ
ftr-498	1073	7	retroactive	retroactive	ADJ
ftr-498	1073	8	remedies	remedy	NOUN
ftr-498	1073	9	:	:	PUNCT
ftr-498	1073	10	why	why	SCONJ
ftr-498	1073	11	states	state	NOUN
ftr-498	1073	12	'	'	PART
ftr-498	1073	13	fears	fear	NOUN
ftr-498	1073	14	are	be	AUX
ftr-498	1073	15	exaggerated	exaggerated	ADJ
ftr-498	1073	16	,	,	PUNCT
ftr-498	1073	17	59	59	NUM
ftr-498	1073	18	tax	tax	NOUN
ftr-498	1073	19	notes	note	NOUN
ftr-498	1073	20	555	555	NUM
ftr-498	1073	21	(	(	PUNCT
ftr-498	1073	22	apr	apr	PROPN
ftr-498	1073	23	.	.	PROPN
ftr-498	1073	24	26	26	NUM
ftr-498	1073	25	,	,	PUNCT
ftr-498	1073	26	1993	1993	NUM
ftr-498	1073	27	)	)	PUNCT
ftr-498	1074	1	[	[	X
ftr-498	1074	2	hereinafter	hereinafter	NOUN
ftr-498	1074	3	rakowski	rakowski	NOUN
ftr-498	1074	4	,	,	PUNCT
ftr-498	1074	5	harper	harper	NOUN
ftr-498	1074	6	and	and	CCONJ
ftr-498	1074	7	retroactive	retroactive	ADJ
ftr-498	1074	8	remedies	remedy	NOUN
ftr-498	1074	9	]	]	PUNCT
ftr-498	1074	10	.	.	PUNCT
ftr-498	1075	1	the	the	DET
ftr-498	1075	2	article	article	NOUN
ftr-498	1075	3	also	also	ADV
ftr-498	1075	4	appeared	appear	VERB
ftr-498	1075	5	under	under	ADP
ftr-498	1075	6	the	the	DET
ftr-498	1075	7	same	same	ADJ
ftr-498	1075	8	title	title	NOUN
ftr-498	1075	9	in	in	ADP
ftr-498	1075	10	4	4	NUM
ftr-498	1075	11	state	state	NOUN
ftr-498	1075	12	tax	tax	NOUN
ftr-498	1075	13	notes	note	NOUN
ftr-498	1075	14	983	983	NUM
ftr-498	1075	15	(	(	PUNCT
ftr-498	1075	16	apr	apr	PROPN
ftr-498	1075	17	.	.	PROPN
ftr-498	1075	18	26	26	NUM
ftr-498	1075	19	,	,	PUNCT
ftr-498	1075	20	1993	1993	NUM
ftr-498	1075	21	)	)	PUNCT
ftr-498	1075	22	.	.	PUNCT
ftr-498	1076	1	i	i	PRON
ftr-498	1076	2	defended	defend	VERB
ftr-498	1076	3	these	these	DET
ftr-498	1076	4	conclusions	conclusion	NOUN
ftr-498	1076	5	further	far	ADV
ftr-498	1076	6	in	in	ADP
ftr-498	1076	7	eric	eric	PROPN
ftr-498	1076	8	rakowski	rakowski	PROPN
ftr-498	1076	9	,	,	PUNCT
ftr-498	1076	10	rakowski	rakowski	PROPN
ftr-498	1076	11	responds	respond	VERB
ftr-498	1076	12	:	:	PUNCT
ftr-498	1076	13	there	there	PRON
ftr-498	1076	14	's	be	VERB
ftr-498	1076	15	more	more	ADJ
ftr-498	1076	16	to	to	ADP
ftr-498	1076	17	harper	harper	NOUN
ftr-498	1076	18	than	than	ADP
ftr-498	1076	19	large	large	ADJ
ftr-498	1076	20	refund	refund	NOUN
ftr-498	1076	21	payments	payment	NOUN
ftr-498	1076	22	,	,	PUNCT
ftr-498	1076	23	letter	letter	NOUN
ftr-498	1076	24	to	to	ADP
ftr-498	1076	25	the	the	DET
ftr-498	1076	26	editor	editor	NOUN
ftr-498	1076	27	,	,	PUNCT
ftr-498	1076	28	4	4	NUM
ftr-498	1076	29	state	state	NOUN
ftr-498	1076	30	tax	tax	NOUN
ftr-498	1076	31	notes	note	NOUN
ftr-498	1076	32	1318	1318	NUM
ftr-498	1076	33	1993	1993	NUM
ftr-498	1076	34	]	]	PUNCT
ftr-498	1077	1	florida	florida	PROPN
ftr-498	1077	2	tax	tax	NOUN
ftr-498	1077	3	review	review	NOUN
ftr-498	1077	4	these	these	DET
ftr-498	1077	5	paired	pair	VERB
ftr-498	1077	6	measures	measure	NOUN
ftr-498	1077	7	would	would	AUX
ftr-498	1077	8	in	in	ADP
ftr-498	1077	9	some	some	PRON
ftr-498	1077	10	,	,	PUNCT
ftr-498	1077	11	though	though	SCONJ
ftr-498	1077	12	perhaps	perhaps	ADV
ftr-498	1077	13	not	not	PART
ftr-498	1077	14	in	in	ADV
ftr-498	1077	15	all	all	ADV
ftr-498	1077	16	,	,	PUNCT
ftr-498	1077	17	states	state	NOUN
ftr-498	1077	18	cost	cost	VERB
ftr-498	1077	19	less	less	ADJ
ftr-498	1077	20	on	on	ADP
ftr-498	1077	21	balance	balance	NOUN
ftr-498	1077	22	than	than	ADP
ftr-498	1077	23	paying	pay	VERB
ftr-498	1077	24	full	full	ADJ
ftr-498	1077	25	refunds	refund	NOUN
ftr-498	1077	26	to	to	ADP
ftr-498	1077	27	federal	federal	ADJ
ftr-498	1077	28	retirees	retiree	NOUN
ftr-498	1077	29	.	.	PUNCT
ftr-498	1078	1	whether	whether	SCONJ
ftr-498	1078	2	they	they	PRON
ftr-498	1078	3	would	would	AUX
ftr-498	1078	4	be	be	AUX
ftr-498	1078	5	cheaper	cheap	ADJ
ftr-498	1078	6	depends	depend	VERB
ftr-498	1078	7	upon	upon	SCONJ
ftr-498	1078	8	a	a	DET
ftr-498	1078	9	number	number	NOUN
ftr-498	1078	10	of	of	ADP
ftr-498	1078	11	variables	variable	NOUN
ftr-498	1078	12	,	,	PUNCT
ftr-498	1078	13	including	include	VERB
ftr-498	1078	14	the	the	DET
ftr-498	1078	15	ratio	ratio	NOUN
ftr-498	1078	16	of	of	ADP
ftr-498	1078	17	one	one	NUM
ftr-498	1078	18	-	-	PUNCT
ftr-498	1078	19	time	time	NOUN
ftr-498	1078	20	federal	federal	ADJ
ftr-498	1078	21	workers	worker	NOUN
ftr-498	1078	22	claiming	claim	VERB
ftr-498	1078	23	refunds	refund	NOUN
ftr-498	1078	24	to	to	ADP
ftr-498	1078	25	state	state	NOUN
ftr-498	1078	26	pensioners	pensioner	NOUN
ftr-498	1078	27	who	who	PRON
ftr-498	1078	28	would	would	AUX
ftr-498	1078	29	qualify	qualify	VERB
ftr-498	1078	30	for	for	ADP
ftr-498	1078	31	bonuses	bonus	NOUN
ftr-498	1078	32	,	,	PUNCT
ftr-498	1078	33	the	the	DET
ftr-498	1078	34	marginal	marginal	ADJ
ftr-498	1078	35	federal	federal	ADJ
ftr-498	1078	36	and	and	CCONJ
ftr-498	1078	37	state	state	NOUN
ftr-498	1078	38	income	income	NOUN
ftr-498	1078	39	tax	tax	NOUN
ftr-498	1078	40	rates	rate	NOUN
ftr-498	1078	41	that	that	PRON
ftr-498	1078	42	state	state	NOUN
ftr-498	1078	43	workers	worker	NOUN
ftr-498	1078	44	face	face	VERB
ftr-498	1078	45	or	or	CCONJ
ftr-498	1078	46	faced	face	VERB
ftr-498	1078	47	,	,	PUNCT
ftr-498	1078	48	and	and	CCONJ
ftr-498	1078	49	the	the	DET
ftr-498	1078	50	necessity	necessity	NOUN
ftr-498	1078	51	or	or	CCONJ
ftr-498	1078	52	absence	absence	NOUN
ftr-498	1078	53	of	of	ADP
ftr-498	1078	54	any	any	DET
ftr-498	1078	55	need	need	NOUN
ftr-498	1078	56	to	to	PART
ftr-498	1078	57	increase	increase	VERB
ftr-498	1078	58	the	the	DET
ftr-498	1078	59	bonus	bonus	NOUN
ftr-498	1078	60	to	to	PART
ftr-498	1078	61	cover	cover	VERB
ftr-498	1078	62	interest	interest	NOUN
ftr-498	1078	63	on	on	ADP
ftr-498	1078	64	the	the	DET
ftr-498	1078	65	retroactive	retroactive	ADJ
ftr-498	1078	66	taxes	taxis	NOUN
ftr-498	1078	67	imposed	impose	VERB
ftr-498	1078	68	on	on	ADP
ftr-498	1078	69	state	state	NOUN
ftr-498	1078	70	workers	worker	NOUN
ftr-498	1078	71	.	.	PUNCT
ftr-498	1079	1	62	62	NUM
ftr-498	1079	2	each	each	DET
ftr-498	1079	3	state	state	NOUN
ftr-498	1079	4	interested	interested	ADJ
ftr-498	1079	5	in	in	ADP
ftr-498	1079	6	responding	respond	VERB
ftr-498	1079	7	to	to	ADP
ftr-498	1079	8	davis	davis	PROPN
ftr-498	1079	9	in	in	ADP
ftr-498	1079	10	this	this	DET
ftr-498	1079	11	manner	manner	NOUN
ftr-498	1079	12	must	must	AUX
ftr-498	1079	13	perform	perform	VERB
ftr-498	1079	14	its	its	PRON
ftr-498	1079	15	own	own	ADJ
ftr-498	1079	16	calculation	calculation	NOUN
ftr-498	1079	17	.	.	PUNCT
ftr-498	1080	1	critically	critically	ADV
ftr-498	1080	2	important	important	ADJ
ftr-498	1080	3	for	for	ADP
ftr-498	1080	4	the	the	DET
ftr-498	1080	5	majority	majority	NOUN
ftr-498	1080	6	of	of	ADP
ftr-498	1080	7	states	state	NOUN
ftr-498	1080	8	is	be	AUX
ftr-498	1080	9	a	a	DET
ftr-498	1080	10	variable	variable	NOUN
ftr-498	1080	11	from	from	ADP
ftr-498	1080	12	which	which	PRON
ftr-498	1080	13	my	my	PRON
ftr-498	1080	14	earlier	early	ADJ
ftr-498	1080	15	analysis	analysis	NOUN
ftr-498	1080	16	abstracted	abstract	VERB
ftr-498	1080	17	:	:	PUNCT
ftr-498	1080	18	the	the	DET
ftr-498	1080	19	number	number	NOUN
ftr-498	1080	20	of	of	ADP
ftr-498	1080	21	state	state	NOUN
ftr-498	1080	22	pensioners	pensioner	NOUN
ftr-498	1080	23	who	who	PRON
ftr-498	1080	24	would	would	AUX
ftr-498	1080	25	itemize	itemize	VERB
ftr-498	1080	26	their	their	PRON
ftr-498	1080	27	deductions	deduction	NOUN
ftr-498	1080	28	for	for	ADP
ftr-498	1080	29	the	the	DET
ftr-498	1080	30	tax	tax	NOUN
ftr-498	1080	31	years	year	NOUN
ftr-498	1080	32	at	at	ADP
ftr-498	1080	33	issue	issue	NOUN
ftr-498	1080	34	if	if	SCONJ
ftr-498	1080	35	they	they	PRON
ftr-498	1080	36	were	be	AUX
ftr-498	1080	37	to	to	PART
ftr-498	1080	38	receive	receive	VERB
ftr-498	1080	39	a	a	DET
ftr-498	1080	40	retroactive	retroactive	ADJ
ftr-498	1080	41	bonus	bonus	NOUN
ftr-498	1080	42	and	and	CCONJ
ftr-498	1080	43	have	have	VERB
ftr-498	1080	44	that	that	DET
ftr-498	1080	45	bonus	bonus	NOUN
ftr-498	1080	46	and	and	CCONJ
ftr-498	1080	47	their	their	PRON
ftr-498	1080	48	income	income	NOUN
ftr-498	1080	49	from	from	ADP
ftr-498	1080	50	those	those	DET
ftr-498	1080	51	earlier	early	ADJ
ftr-498	1080	52	years	year	NOUN
ftr-498	1080	53	taxed	tax	VERB
ftr-498	1080	54	at	at	ADP
ftr-498	1080	55	the	the	DET
ftr-498	1080	56	same	same	ADJ
ftr-498	1080	57	state	state	NOUN
ftr-498	1080	58	income	income	NOUN
ftr-498	1080	59	tax	tax	NOUN
ftr-498	1080	60	rate	rate	NOUN
ftr-498	1080	61	that	that	PRON
ftr-498	1080	62	applied	apply	VERB
ftr-498	1080	63	to	to	ADP
ftr-498	1080	64	federal	federal	ADJ
ftr-498	1080	65	retirees.1	retirees.1	PROPN
ftr-498	1080	66	63	63	NUM
ftr-498	1080	67	as	as	SCONJ
ftr-498	1080	68	david	david	PROPN
ftr-498	1080	69	richardson	richardson	PROPN
ftr-498	1080	70	has	have	AUX
ftr-498	1080	71	pointed	point	VERB
ftr-498	1080	72	out	out	ADP
ftr-498	1080	73	,	,	PUNCT
ftr-498	1080	74	64	64	NUM
ftr-498	1080	75	the	the	DET
ftr-498	1080	76	federal	federal	ADJ
ftr-498	1080	77	government	government	NOUN
ftr-498	1080	78	suffers	suffer	VERB
ftr-498	1080	79	no	no	DET
ftr-498	1080	80	disadvantage	disadvantage	NOUN
ftr-498	1080	81	in	in	ADP
ftr-498	1080	82	hiring	hire	VERB
ftr-498	1080	83	employees	employee	NOUN
ftr-498	1080	84	,	,	PUNCT
ftr-498	1080	85	and	and	CCONJ
ftr-498	1080	86	thus	thus	ADV
ftr-498	1080	87	appears	appear	VERB
ftr-498	1080	88	to	to	PART
ftr-498	1080	89	have	have	VERB
ftr-498	1080	90	no	no	DET
ftr-498	1080	91	claim	claim	NOUN
ftr-498	1080	92	of	of	ADP
ftr-498	1080	93	any	any	DET
ftr-498	1080	94	substance	substance	NOUN
ftr-498	1080	95	under	under	ADP
ftr-498	1080	96	the	the	DET
ftr-498	1080	97	intergovernmental	intergovernmental	ADJ
ftr-498	1080	98	tax	tax	NOUN
ftr-498	1080	99	immunity	immunity	NOUN
ftr-498	1080	100	doctrine	doctrine	NOUN
ftr-498	1080	101	as	as	SCONJ
ftr-498	1080	102	the	the	DET
ftr-498	1080	103	court	court	NOUN
ftr-498	1080	104	understood	understand	VERB
ftr-498	1080	105	it	it	PRON
ftr-498	1080	106	in	in	ADP
ftr-498	1080	107	davis,165	davis,165	PROPN
ftr-498	1080	108	if	if	SCONJ
ftr-498	1080	109	a	a	DET
ftr-498	1080	110	state	state	NOUN
ftr-498	1080	111	exempts	exempt	VERB
ftr-498	1080	112	state	state	NOUN
ftr-498	1080	113	retirees	retiree	NOUN
ftr-498	1080	114	'	'	PART
ftr-498	1080	115	(	(	PUNCT
ftr-498	1080	116	may	may	PROPN
ftr-498	1080	117	31	31	NUM
ftr-498	1080	118	,	,	PUNCT
ftr-498	1080	119	1993	1993	NUM
ftr-498	1080	120	)	)	PUNCT
ftr-498	1080	121	(	(	PUNCT
ftr-498	1080	122	replying	reply	VERB
ftr-498	1080	123	to	to	ADP
ftr-498	1080	124	eugene	eugene	PROPN
ftr-498	1080	125	0	0	NUM
ftr-498	1080	126	.	.	PUNCT
ftr-498	1081	1	duffy	duffy	PROPN
ftr-498	1081	2	,	,	PUNCT
ftr-498	1081	3	suggested	suggest	VERB
ftr-498	1081	4	approach	approach	NOUN
ftr-498	1081	5	for	for	ADP
ftr-498	1081	6	states	state	NOUN
ftr-498	1081	7	after	after	SCONJ
ftr-498	1081	8	harper	harper	NOUN
ftr-498	1081	9	faces	face	VERB
ftr-498	1081	10	'	'	PUNCT
ftr-498	1081	11	host	host	NOUN
ftr-498	1081	12	of	of	ADP
ftr-498	1081	13	legal	legal	ADJ
ftr-498	1081	14	barriers	barrier	NOUN
ftr-498	1081	15	,	,	PUNCT
ftr-498	1081	16	'	'	PUNCT
ftr-498	1081	17	letter	letter	NOUN
ftr-498	1081	18	to	to	ADP
ftr-498	1081	19	the	the	DET
ftr-498	1081	20	editor	editor	NOUN
ftr-498	1081	21	,	,	PUNCT
ftr-498	1081	22	4	4	NUM
ftr-498	1081	23	state	state	NOUN
ftr-498	1081	24	tax	tax	NOUN
ftr-498	1081	25	notes	note	NOUN
ftr-498	1081	26	1246	1246	NUM
ftr-498	1081	27	(	(	PUNCT
ftr-498	1081	28	may	may	PROPN
ftr-498	1081	29	24	24	NUM
ftr-498	1081	30	,	,	PUNCT
ftr-498	1081	31	1993	1993	NUM
ftr-498	1081	32	)	)	PUNCT
ftr-498	1081	33	)	)	PUNCT
ftr-498	1082	1	[	[	X
ftr-498	1082	2	hereinafter	hereinafter	NOUN
ftr-498	1082	3	rakowski	rakowski	NOUN
ftr-498	1082	4	,	,	PUNCT
ftr-498	1082	5	letter	letter	NOUN
ftr-498	1082	6	to	to	ADP
ftr-498	1082	7	the	the	DET
ftr-498	1082	8	editor	editor	NOUN
ftr-498	1082	9	]	]	X
ftr-498	1082	10	.	.	PUNCT
ftr-498	1083	1	162	162	NUM
ftr-498	1083	2	.	.	PUNCT
ftr-498	1084	1	see	see	VERB
ftr-498	1084	2	rakowski	rakowski	NOUN
ftr-498	1084	3	,	,	PUNCT
ftr-498	1084	4	letter	letter	NOUN
ftr-498	1084	5	to	to	ADP
ftr-498	1084	6	the	the	DET
ftr-498	1084	7	editor	editor	NOUN
ftr-498	1084	8	,	,	PUNCT
ftr-498	1084	9	supra	supra	PROPN
ftr-498	1084	10	note	note	PROPN
ftr-498	1084	11	161	161	NUM
ftr-498	1084	12	,	,	PUNCT
ftr-498	1084	13	at	at	ADP
ftr-498	1084	14	1319	1319	NUM
ftr-498	1084	15	.	.	PUNCT
ftr-498	1085	1	for	for	ADP
ftr-498	1085	2	a	a	DET
ftr-498	1085	3	discussion	discussion	NOUN
ftr-498	1085	4	of	of	ADP
ftr-498	1085	5	the	the	DET
ftr-498	1085	6	constitutional	constitutional	ADJ
ftr-498	1085	7	significance	significance	NOUN
ftr-498	1085	8	of	of	ADP
ftr-498	1085	9	interest	interest	NOUN
ftr-498	1085	10	,	,	PUNCT
ftr-498	1085	11	see	see	VERB
ftr-498	1085	12	infra	infra	NOUN
ftr-498	1085	13	part	part	NOUN
ftr-498	1085	14	v.f	v.f	PROPN
ftr-498	1085	15	.	.	PROPN
ftr-498	1085	16	state	state	PROPN
ftr-498	1085	17	law	law	NOUN
ftr-498	1085	18	might	might	AUX
ftr-498	1085	19	require	require	VERB
ftr-498	1085	20	the	the	DET
ftr-498	1085	21	payment	payment	NOUN
ftr-498	1085	22	of	of	ADP
ftr-498	1085	23	interest	interest	NOUN
ftr-498	1085	24	even	even	ADV
ftr-498	1085	25	if	if	SCONJ
ftr-498	1085	26	the	the	DET
ftr-498	1085	27	due	due	ADJ
ftr-498	1085	28	process	process	NOUN
ftr-498	1085	29	clause	clause	NOUN
ftr-498	1085	30	does	do	VERB
ftr-498	1085	31	not	not	PART
ftr-498	1085	32	.	.	PUNCT
ftr-498	1086	1	163	163	NUM
ftr-498	1086	2	.	.	PUNCT
ftr-498	1087	1	in	in	ADP
ftr-498	1087	2	my	my	PRON
ftr-498	1087	3	simplified	simplified	ADJ
ftr-498	1087	4	numerical	numerical	ADJ
ftr-498	1087	5	example	example	NOUN
ftr-498	1087	6	,	,	PUNCT
ftr-498	1087	7	"	"	PUNCT
ftr-498	1087	8	i	i	PRON
ftr-498	1087	9	ignore[d	ignore[d	VERB
ftr-498	1087	10	]	]	PUNCT
ftr-498	1087	11	throughout	throughout	ADP
ftr-498	1087	12	the	the	DET
ftr-498	1087	13	dependence	dependence	NOUN
ftr-498	1087	14	of	of	ADP
ftr-498	1087	15	federal	federal	ADJ
ftr-498	1087	16	income	income	NOUN
ftr-498	1087	17	tax	tax	NOUN
ftr-498	1087	18	liability	liability	NOUN
ftr-498	1087	19	on	on	ADP
ftr-498	1087	20	state	state	NOUN
ftr-498	1087	21	income	income	NOUN
ftr-498	1087	22	taxes	taxis	NOUN
ftr-498	1087	23	when	when	SCONJ
ftr-498	1087	24	taxpayers	taxpayer	NOUN
ftr-498	1087	25	itemize	itemize	VERB
ftr-498	1087	26	deductions	deduction	NOUN
ftr-498	1087	27	on	on	ADP
ftr-498	1087	28	their	their	PRON
ftr-498	1087	29	federal	federal	ADJ
ftr-498	1087	30	returns	return	NOUN
ftr-498	1087	31	.	.	PUNCT
ftr-498	1087	32	"	"	PUNCT
ftr-498	1088	1	see	see	VERB
ftr-498	1088	2	rakowski	rakowski	NOUN
ftr-498	1088	3	,	,	PUNCT
ftr-498	1088	4	harper	harper	NOUN
ftr-498	1088	5	and	and	CCONJ
ftr-498	1088	6	retroactive	retroactive	ADJ
ftr-498	1088	7	remedies	remedy	NOUN
ftr-498	1088	8	,	,	PUNCT
ftr-498	1088	9	supra	supra	PROPN
ftr-498	1088	10	note	note	NOUN
ftr-498	1088	11	161	161	NUM
ftr-498	1088	12	,	,	PUNCT
ftr-498	1088	13	at	at	ADP
ftr-498	1088	14	559	559	NUM
ftr-498	1088	15	.	.	PUNCT
ftr-498	1089	1	that	that	SCONJ
ftr-498	1089	2	simplifying	simplify	VERB
ftr-498	1089	3	assumption	assumption	NOUN
ftr-498	1089	4	now	now	ADV
ftr-498	1089	5	seems	seem	VERB
ftr-498	1089	6	to	to	ADP
ftr-498	1089	7	me	i	PRON
ftr-498	1089	8	to	to	PART
ftr-498	1089	9	distort	distort	VERB
ftr-498	1089	10	significantly	significantly	ADV
ftr-498	1089	11	the	the	DET
ftr-498	1089	12	likely	likely	ADJ
ftr-498	1089	13	impact	impact	NOUN
ftr-498	1089	14	of	of	ADP
ftr-498	1089	15	the	the	DET
ftr-498	1089	16	possible	possible	ADJ
ftr-498	1089	17	response	response	NOUN
ftr-498	1089	18	to	to	ADP
ftr-498	1089	19	davis	davis	PROPN
ftr-498	1089	20	i	i	PRON
ftr-498	1089	21	sketched	sketch	VERB
ftr-498	1089	22	.	.	PUNCT
ftr-498	1090	1	the	the	DET
ftr-498	1090	2	cost	cost	NOUN
ftr-498	1090	3	to	to	PART
ftr-498	1090	4	states	state	NOUN
ftr-498	1090	5	that	that	PRON
ftr-498	1090	6	embrace	embrace	VERB
ftr-498	1090	7	the	the	DET
ftr-498	1090	8	plan	plan	NOUN
ftr-498	1090	9	i	i	PRON
ftr-498	1090	10	outlined	outline	VERB
ftr-498	1090	11	probably	probably	ADV
ftr-498	1090	12	would	would	AUX
ftr-498	1090	13	be	be	AUX
ftr-498	1090	14	much	much	ADV
ftr-498	1090	15	lower	low	ADJ
ftr-498	1090	16	than	than	ADP
ftr-498	1090	17	the	the	DET
ftr-498	1090	18	simple	simple	ADJ
ftr-498	1090	19	example	example	NOUN
ftr-498	1090	20	in	in	ADP
ftr-498	1090	21	my	my	PRON
ftr-498	1090	22	earlier	early	ADJ
ftr-498	1090	23	article	article	NOUN
ftr-498	1090	24	might	might	AUX
ftr-498	1090	25	have	have	AUX
ftr-498	1090	26	been	be	AUX
ftr-498	1090	27	thought	think	VERB
ftr-498	1090	28	to	to	PART
ftr-498	1090	29	suggest	suggest	VERB
ftr-498	1090	30	.	.	PUNCT
ftr-498	1091	1	states	state	NOUN
ftr-498	1091	2	that	that	PRON
ftr-498	1091	3	did	do	AUX
ftr-498	1091	4	not	not	PART
ftr-498	1091	5	perform	perform	VERB
ftr-498	1091	6	the	the	DET
ftr-498	1091	7	calculus	calculus	NOUN
ftr-498	1091	8	i	i	PRON
ftr-498	1091	9	described	describe	VERB
ftr-498	1091	10	might	might	AUX
ftr-498	1091	11	therefore	therefore	ADV
ftr-498	1091	12	find	find	VERB
ftr-498	1091	13	the	the	DET
ftr-498	1091	14	plan	plan	NOUN
ftr-498	1091	15	more	more	ADV
ftr-498	1091	16	attractive	attractive	ADJ
ftr-498	1091	17	-	-	PUNCT
ftr-498	1091	18	perhaps	perhaps	ADV
ftr-498	1091	19	by	by	ADP
ftr-498	1091	20	tens	ten	NOUN
ftr-498	1091	21	of	of	ADP
ftr-498	1091	22	millions	million	NOUN
ftr-498	1091	23	of	of	ADP
ftr-498	1091	24	dollars	dollar	NOUN
ftr-498	1091	25	-	-	PUNCT
ftr-498	1091	26	than	than	ADP
ftr-498	1091	27	my	my	PRON
ftr-498	1091	28	article	article	NOUN
ftr-498	1091	29	might	might	AUX
ftr-498	1091	30	have	have	AUX
ftr-498	1091	31	made	make	VERB
ftr-498	1091	32	it	it	PRON
ftr-498	1091	33	seem	seem	VERB
ftr-498	1091	34	.	.	PUNCT
ftr-498	1092	1	164	164	NUM
ftr-498	1092	2	.	.	PUNCT
ftr-498	1093	1	see	see	VERB
ftr-498	1093	2	david	david	PROPN
ftr-498	1093	3	m.	m.	PROPN
ftr-498	1093	4	richardson	richardson	PROPN
ftr-498	1093	5	,	,	PUNCT
ftr-498	1093	6	federal	federal	ADJ
ftr-498	1093	7	income	income	NOUN
ftr-498	1093	8	taxation	taxation	NOUN
ftr-498	1093	9	of	of	ADP
ftr-498	1093	10	states	state	NOUN
ftr-498	1093	11	,	,	PUNCT
ftr-498	1093	12	19	19	NUM
ftr-498	1093	13	stetson	stetson	NOUN
ftr-498	1093	14	l.	l.	PROPN
ftr-498	1093	15	rev	rev	PROPN
ftr-498	1093	16	.	.	PROPN
ftr-498	1093	17	411	411	NUM
ftr-498	1093	18	,	,	PUNCT
ftr-498	1093	19	438	438	NUM
ftr-498	1093	20	-	-	SYM
ftr-498	1093	21	40	40	NUM
ftr-498	1093	22	&	&	CCONJ
ftr-498	1093	23	n.168	n.168	NOUN
ftr-498	1093	24	(	(	PUNCT
ftr-498	1093	25	1990	1990	NUM
ftr-498	1093	26	)	)	PUNCT
ftr-498	1093	27	.	.	PUNCT
ftr-498	1094	1	165	165	NUM
ftr-498	1094	2	.	.	PUNCT
ftr-498	1095	1	the	the	DET
ftr-498	1095	2	vice	vice	NOUN
ftr-498	1095	3	of	of	ADP
ftr-498	1095	4	michigan	michigan	PROPN
ftr-498	1095	5	's	's	PART
ftr-498	1095	6	tax	tax	NOUN
ftr-498	1095	7	scheme	scheme	NOUN
ftr-498	1095	8	,	,	PUNCT
ftr-498	1095	9	according	accord	VERB
ftr-498	1095	10	to	to	ADP
ftr-498	1095	11	the	the	DET
ftr-498	1095	12	court	court	NOUN
ftr-498	1095	13	in	in	ADP
ftr-498	1095	14	davis	davis	PROPN
ftr-498	1095	15	,	,	PUNCT
ftr-498	1095	16	was	be	AUX
ftr-498	1095	17	that	that	SCONJ
ftr-498	1095	18	the	the	DET
ftr-498	1095	19	tax	tax	NOUN
ftr-498	1095	20	exemption	exemption	NOUN
ftr-498	1095	21	for	for	ADP
ftr-498	1095	22	state	state	NOUN
ftr-498	1095	23	workers	worker	NOUN
ftr-498	1095	24	'	'	PART
ftr-498	1095	25	pensions	pension	NOUN
ftr-498	1095	26	allowed	allow	VERB
ftr-498	1095	27	the	the	DET
ftr-498	1095	28	state	state	NOUN
ftr-498	1095	29	to	to	PART
ftr-498	1095	30	pay	pay	VERB
ftr-498	1095	31	them	they	PRON
ftr-498	1095	32	less	less	ADJ
ftr-498	1095	33	than	than	SCONJ
ftr-498	1095	34	the	the	DET
ftr-498	1095	35	federal	federal	ADJ
ftr-498	1095	36	government	government	NOUN
ftr-498	1095	37	had	have	VERB
ftr-498	1095	38	to	to	PART
ftr-498	1095	39	pay	pay	VERB
ftr-498	1095	40	its	its	PRON
ftr-498	1095	41	workers	worker	NOUN
ftr-498	1095	42	,	,	PUNCT
ftr-498	1095	43	whose	whose	DET
ftr-498	1095	44	pensions	pension	NOUN
ftr-498	1095	45	were	be	AUX
ftr-498	1095	46	taxed	tax	VERB
ftr-498	1095	47	in	in	ADP
ftr-498	1095	48	michigan	michigan	PROPN
ftr-498	1095	49	and	and	CCONJ
ftr-498	1095	50	other	other	ADJ
ftr-498	1095	51	states	state	NOUN
ftr-498	1095	52	.	.	PUNCT
ftr-498	1096	1	this	this	PRON
ftr-498	1096	2	purported	purport	VERB
ftr-498	1096	3	edge	edge	NOUN
ftr-498	1096	4	in	in	ADP
ftr-498	1096	5	hiring	hiring	NOUN
ftr-498	1096	6	was	be	AUX
ftr-498	1096	7	,	,	PUNCT
ftr-498	1096	8	of	of	ADP
ftr-498	1096	9	course	course	NOUN
ftr-498	1096	10	,	,	PUNCT
ftr-498	1096	11	highly	highly	ADV
ftr-498	1096	12	speculative	speculative	ADJ
ftr-498	1096	13	.	.	PUNCT
ftr-498	1097	1	how	how	SCONJ
ftr-498	1097	2	many	many	ADJ
ftr-498	1097	3	former	former	ADJ
ftr-498	1097	4	state	state	NOUN
ftr-498	1097	5	or	or	CCONJ
ftr-498	1097	6	federal	federal	ADJ
ftr-498	1097	7	employees	employee	NOUN
ftr-498	1097	8	considered	consider	VERB
ftr-498	1097	9	the	the	DET
ftr-498	1097	10	differential	differential	ADJ
ftr-498	1097	11	taxation	taxation	NOUN
ftr-498	1097	12	of	of	ADP
ftr-498	1097	13	pensions	pension	NOUN
ftr-498	1097	14	in	in	ADP
ftr-498	1097	15	less	less	ADJ
ftr-498	1097	16	than	than	ADP
ftr-498	1097	17	half	half	DET
ftr-498	1097	18	the	the	DET
ftr-498	1097	19	states	state	NOUN
ftr-498	1097	20	in	in	ADP
ftr-498	1097	21	deciding	decide	VERB
ftr-498	1097	22	whether	whether	SCONJ
ftr-498	1097	23	to	to	PART
ftr-498	1097	24	accept	accept	VERB
ftr-498	1097	25	work	work	NOUN
ftr-498	1097	26	with	with	ADP
ftr-498	1097	27	a	a	DET
ftr-498	1097	28	state	state	NOUN
ftr-498	1097	29	government	government	NOUN
ftr-498	1097	30	or	or	CCONJ
ftr-498	1097	31	with	with	ADP
ftr-498	1097	32	the	the	DET
ftr-498	1097	33	federal	federal	ADJ
ftr-498	1097	34	government	government	NOUN
ftr-498	1097	35	?	?	PUNCT
ftr-498	1098	1	nevertheless	nevertheless	ADV
ftr-498	1098	2	,	,	PUNCT
ftr-498	1098	3	it	it	PRON
ftr-498	1098	4	was	be	AUX
ftr-498	1098	5	this	this	DET
ftr-498	1098	6	theoretical	theoretical	ADJ
ftr-498	1098	7	edge	edge	NOUN
ftr-498	1098	8	that	that	PRON
ftr-498	1098	9	the	the	DET
ftr-498	1098	10	court	court	NOUN
ftr-498	1098	11	found	find	VERB
ftr-498	1098	12	offensive	offensive	ADJ
ftr-498	1098	13	to	to	ADP
ftr-498	1098	14	the	the	DET
ftr-498	1098	15	doctrine	doctrine	NOUN
ftr-498	1098	16	of	of	ADP
ftr-498	1098	17	intergovernmental	intergovernmental	ADJ
ftr-498	1098	18	tax	tax	NOUN
ftr-498	1098	19	immunity	immunity	NOUN
ftr-498	1098	20	.	.	PUNCT
ftr-498	1099	1	the	the	DET
ftr-498	1099	2	reason	reason	NOUN
ftr-498	1099	3	for	for	ADP
ftr-498	1099	4	the	the	DET
ftr-498	1099	5	edge	edge	NOUN
ftr-498	1099	6	,	,	PUNCT
ftr-498	1099	7	according	accord	VERB
ftr-498	1099	8	to	to	ADP
ftr-498	1099	9	the	the	DET
ftr-498	1099	10	court	court	NOUN
ftr-498	1099	11	,	,	PUNCT
ftr-498	1099	12	was	be	AUX
ftr-498	1099	13	that	that	SCONJ
ftr-498	1099	14	the	the	DET
ftr-498	1099	15	state	state	NOUN
ftr-498	1099	16	could	could	AUX
ftr-498	1099	17	not	not	PART
ftr-498	1099	18	have	have	AUX
ftr-498	1099	19	increased	increase	VERB
ftr-498	1099	20	all	all	DET
ftr-498	1099	21	state	state	NOUN
ftr-498	1099	22	workers	worker	NOUN
ftr-498	1099	23	'	'	PART
ftr-498	1099	24	pensions	pension	NOUN
ftr-498	1099	25	by	by	ADP
ftr-498	1099	26	some	some	DET
ftr-498	1099	27	set	set	NOUN
ftr-498	1099	28	amount	amount	NOUN
ftr-498	1099	29	while	while	SCONJ
ftr-498	1099	30	taxing	tax	VERB
ftr-498	1099	31	those	those	DET
ftr-498	1099	32	pensions	pension	NOUN
ftr-498	1099	33	(	(	PUNCT
ftr-498	1099	34	at	at	ADP
ftr-498	1099	35	the	the	DET
ftr-498	1099	36	same	same	ADJ
ftr-498	1099	37	rates	rate	NOUN
ftr-498	1099	38	to	to	PART
ftr-498	1099	39	which	which	PRON
ftr-498	1099	40	federal	federal	ADJ
ftr-498	1099	41	pensions	pension	NOUN
ftr-498	1099	42	were	be	AUX
ftr-498	1099	43	subject	subject	ADJ
ftr-498	1099	44	)	)	PUNCT
ftr-498	1099	45	in	in	ADP
ftr-498	1099	46	[	[	X
ftr-498	1099	47	vol	vol	NOUN
ftr-498	1099	48	.	.	PUNCT
ftr-498	1100	1	1:8	1:8	NUM
ftr-498	1100	2	harper	harper	NOUN
ftr-498	1100	3	and	and	CCONJ
ftr-498	1100	4	its	its	PRON
ftr-498	1100	5	aftermath	aftermath	NOUN
ftr-498	1100	6	pensions	pension	NOUN
ftr-498	1100	7	from	from	ADP
ftr-498	1100	8	state	state	NOUN
ftr-498	1100	9	income	income	NOUN
ftr-498	1100	10	tax	tax	NOUN
ftr-498	1100	11	while	while	SCONJ
ftr-498	1100	12	taxing	tax	VERB
ftr-498	1100	13	federal	federal	ADJ
ftr-498	1100	14	retirees	retiree	NOUN
ftr-498	1100	15	'	'	PART
ftr-498	1100	16	pensions	pension	NOUN
ftr-498	1100	17	(	(	PUNCT
ftr-498	1100	18	as	as	SCONJ
ftr-498	1100	19	michigan	michigan	PROPN
ftr-498	1100	20	and	and	CCONJ
ftr-498	1100	21	many	many	ADJ
ftr-498	1100	22	other	other	ADJ
ftr-498	1100	23	states	state	NOUN
ftr-498	1100	24	did	do	VERB
ftr-498	1100	25	)	)	PUNCT
ftr-498	1100	26	,	,	PUNCT
ftr-498	1100	27	so	so	ADV
ftr-498	1100	28	long	long	ADV
ftr-498	1100	29	as	as	SCONJ
ftr-498	1100	30	those	those	DET
ftr-498	1100	31	state	state	NOUN
ftr-498	1100	32	retirees	retiree	NOUN
ftr-498	1100	33	would	would	AUX
ftr-498	1100	34	claim	claim	VERB
ftr-498	1100	35	an	an	DET
ftr-498	1100	36	itemized	itemize	VERB
ftr-498	1100	37	deduction	deduction	NOUN
ftr-498	1100	38	for	for	ADP
ftr-498	1100	39	state	state	NOUN
ftr-498	1100	40	income	income	NOUN
ftr-498	1100	41	taxes	taxis	NOUN
ftr-498	1100	42	they	they	PRON
ftr-498	1100	43	paid	pay	VERB
ftr-498	1100	44	were	be	AUX
ftr-498	1100	45	their	their	PRON
ftr-498	1100	46	pensions	pension	NOUN
ftr-498	1100	47	taxed	tax	VERB
ftr-498	1100	48	by	by	ADP
ftr-498	1100	49	the	the	DET
ftr-498	1100	50	state	state	NOUN
ftr-498	1100	51	.	.	PUNCT
ftr-498	1101	1	in	in	ADP
ftr-498	1101	2	their	their	PRON
ftr-498	1101	3	case	case	NOUN
ftr-498	1101	4	,	,	PUNCT
ftr-498	1101	5	it	it	PRON
ftr-498	1101	6	should	should	AUX
ftr-498	1101	7	be	be	AUX
ftr-498	1101	8	practically	practically	ADV
ftr-498	1101	9	irrelevant	irrelevant	ADJ
ftr-498	1101	10	,	,	PUNCT
ftr-498	1101	11	for	for	ADP
ftr-498	1101	12	intergovernmental	intergovernmental	ADJ
ftr-498	1101	13	tax	tax	NOUN
ftr-498	1101	14	immunity	immunity	NOUN
ftr-498	1101	15	purposes	purpose	NOUN
ftr-498	1101	16	,	,	PUNCT
ftr-498	1101	17	whether	whether	SCONJ
ftr-498	1101	18	the	the	DET
ftr-498	1101	19	state	state	NOUN
ftr-498	1101	20	provides	provide	VERB
ftr-498	1101	21	a	a	DET
ftr-498	1101	22	higher	high	ADJ
ftr-498	1101	23	retire	retire	NOUN
ftr-498	1101	24	-	-	PUNCT
ftr-498	1101	25	ment	ment	NOUN
ftr-498	1101	26	benefit	benefit	NOUN
ftr-498	1101	27	that	that	PRON
ftr-498	1101	28	is	be	AUX
ftr-498	1101	29	taxable	taxable	ADJ
ftr-498	1101	30	by	by	ADP
ftr-498	1101	31	the	the	DET
ftr-498	1101	32	state	state	NOUN
ftr-498	1101	33	or	or	CCONJ
ftr-498	1101	34	a	a	DET
ftr-498	1101	35	lower	low	ADJ
ftr-498	1101	36	retirement	retirement	NOUN
ftr-498	1101	37	benefit	benefit	NOUN
ftr-498	1101	38	that	that	PRON
ftr-498	1101	39	is	be	AUX
ftr-498	1101	40	exempt	exempt	ADJ
ftr-498	1101	41	from	from	ADP
ftr-498	1101	42	state	state	NOUN
ftr-498	1101	43	tax	tax	NOUN
ftr-498	1101	44	.	.	PUNCT
ftr-498	1102	1	in	in	ADP
ftr-498	1102	2	either	either	DET
ftr-498	1102	3	case	case	NOUN
ftr-498	1102	4	,	,	PUNCT
ftr-498	1102	5	federal	federal	ADJ
ftr-498	1102	6	taxable	taxable	ADJ
ftr-498	1102	7	income	income	NOUN
ftr-498	1102	8	will	will	AUX
ftr-498	1102	9	be	be	AUX
ftr-498	1102	10	the	the	DET
ftr-498	1102	11	same	same	ADJ
ftr-498	1102	12	.	.	PUNCT
ftr-498	1103	1	consider	consider	VERB
ftr-498	1103	2	a	a	DET
ftr-498	1103	3	simple	simple	ADJ
ftr-498	1103	4	example	example	NOUN
ftr-498	1103	5	.	.	PUNCT
ftr-498	1104	1	suppose	suppose	VERB
ftr-498	1104	2	that	that	SCONJ
ftr-498	1104	3	a	a	DET
ftr-498	1104	4	state	state	NOUN
ftr-498	1104	5	pays	pay	VERB
ftr-498	1104	6	a	a	DET
ftr-498	1104	7	retired	retired	ADJ
ftr-498	1104	8	state	state	NOUN
ftr-498	1104	9	worker	worker	NOUN
ftr-498	1104	10	an	an	DET
ftr-498	1104	11	annual	annual	ADJ
ftr-498	1104	12	pension	pension	NOUN
ftr-498	1104	13	of	of	ADP
ftr-498	1104	14	$	$	SYM
ftr-498	1104	15	50,000	50,000	NUM
ftr-498	1104	16	that	that	PRON
ftr-498	1104	17	is	be	AUX
ftr-498	1104	18	exempt	exempt	ADJ
ftr-498	1104	19	from	from	ADP
ftr-498	1104	20	state	state	NOUN
ftr-498	1104	21	income	income	NOUN
ftr-498	1104	22	tax	tax	NOUN
ftr-498	1104	23	.	.	PUNCT
ftr-498	1105	1	suppose	suppose	VERB
ftr-498	1105	2	further	far	ADV
ftr-498	1105	3	,	,	PUNCT
ftr-498	1105	4	to	to	PART
ftr-498	1105	5	keep	keep	VERB
ftr-498	1105	6	the	the	DET
ftr-498	1105	7	example	example	NOUN
ftr-498	1105	8	transparent	transparent	ADJ
ftr-498	1105	9	,	,	PUNCT
ftr-498	1105	10	that	that	SCONJ
ftr-498	1105	11	the	the	DET
ftr-498	1105	12	retiree	retiree	NOUN
ftr-498	1105	13	has	have	VERB
ftr-498	1105	14	no	no	DET
ftr-498	1105	15	other	other	ADJ
ftr-498	1105	16	income	income	NOUN
ftr-498	1105	17	and	and	CCONJ
ftr-498	1105	18	that	that	SCONJ
ftr-498	1105	19	if	if	SCONJ
ftr-498	1105	20	the	the	DET
ftr-498	1105	21	state	state	NOUN
ftr-498	1105	22	had	have	AUX
ftr-498	1105	23	paid	pay	VERB
ftr-498	1105	24	the	the	DET
ftr-498	1105	25	former	former	ADJ
ftr-498	1105	26	worker	worker	NOUN
ftr-498	1105	27	a	a	DET
ftr-498	1105	28	pension	pension	NOUN
ftr-498	1105	29	of	of	ADP
ftr-498	1105	30	$	$	SYM
ftr-498	1105	31	54,000	54,000	NUM
ftr-498	1105	32	that	that	PRON
ftr-498	1105	33	was	be	AUX
ftr-498	1105	34	taxable	taxable	ADJ
ftr-498	1105	35	,	,	PUNCT
ftr-498	1105	36	he	he	PRON
ftr-498	1105	37	would	would	AUX
ftr-498	1105	38	owe	owe	VERB
ftr-498	1105	39	the	the	DET
ftr-498	1105	40	state	state	NOUN
ftr-498	1105	41	$	$	SYM
ftr-498	1105	42	4,000	4,000	NUM
ftr-498	1105	43	in	in	ADP
ftr-498	1105	44	state	state	NOUN
ftr-498	1105	45	income	income	NOUN
ftr-498	1105	46	tax	tax	NOUN
ftr-498	1105	47	.	.	PUNCT
ftr-498	1106	1	does	do	AUX
ftr-498	1106	2	it	it	PRON
ftr-498	1106	3	matter	matter	VERB
ftr-498	1106	4	at	at	ADV
ftr-498	1106	5	all	all	ADV
ftr-498	1106	6	to	to	ADP
ftr-498	1106	7	the	the	DET
ftr-498	1106	8	federal	federal	ADJ
ftr-498	1106	9	government	government	NOUN
ftr-498	1106	10	,	,	PUNCT
ftr-498	1106	11	either	either	CCONJ
ftr-498	1106	12	in	in	ADP
ftr-498	1106	13	its	its	PRON
ftr-498	1106	14	role	role	NOUN
ftr-498	1106	15	of	of	ADP
ftr-498	1106	16	employer	employer	NOUN
ftr-498	1106	17	or	or	CCONJ
ftr-498	1106	18	in	in	ADP
ftr-498	1106	19	its	its	PRON
ftr-498	1106	20	role	role	NOUN
ftr-498	1106	21	as	as	ADP
ftr-498	1106	22	tax	tax	NOUN
ftr-498	1106	23	collector	collector	NOUN
ftr-498	1106	24	,	,	PUNCT
ftr-498	1106	25	whether	whether	SCONJ
ftr-498	1106	26	the	the	DET
ftr-498	1106	27	state	state	NOUN
ftr-498	1106	28	pays	pay	VERB
ftr-498	1106	29	the	the	DET
ftr-498	1106	30	retiree	retiree	NOUN
ftr-498	1106	31	an	an	DET
ftr-498	1106	32	untaxed	untaxed	ADJ
ftr-498	1106	33	pension	pension	NOUN
ftr-498	1106	34	of	of	ADP
ftr-498	1106	35	$	$	SYM
ftr-498	1106	36	50,000	50,000	NUM
ftr-498	1106	37	or	or	CCONJ
ftr-498	1106	38	whether	whether	SCONJ
ftr-498	1106	39	it	it	PRON
ftr-498	1106	40	pays	pay	VERB
ftr-498	1106	41	him	he	PRON
ftr-498	1106	42	$	$	SYM
ftr-498	1106	43	54,000	54,000	NUM
ftr-498	1106	44	but	but	CCONJ
ftr-498	1106	45	takes	take	VERB
ftr-498	1106	46	back	back	ADP
ftr-498	1106	47	$	$	SYM
ftr-498	1106	48	4,000	4,000	NUM
ftr-498	1106	49	in	in	ADP
ftr-498	1106	50	taxes	taxis	NOUN
ftr-498	1106	51	?	?	PUNCT
ftr-498	1107	1	the	the	DET
ftr-498	1107	2	answer	answer	NOUN
ftr-498	1107	3	is	be	AUX
ftr-498	1107	4	that	that	SCONJ
ftr-498	1107	5	it	it	PRON
ftr-498	1107	6	makes	make	VERB
ftr-498	1107	7	no	no	DET
ftr-498	1107	8	difference	difference	NOUN
ftr-498	1107	9	,	,	PUNCT
ftr-498	1107	10	so	so	ADV
ftr-498	1107	11	long	long	ADV
ftr-498	1107	12	as	as	SCONJ
ftr-498	1107	13	the	the	DET
ftr-498	1107	14	retiree	retiree	NOUN
ftr-498	1107	15	deducts	deduct	VERB
ftr-498	1107	16	state	state	NOUN
ftr-498	1107	17	taxes	taxis	NOUN
ftr-498	1107	18	from	from	ADP
ftr-498	1107	19	his	his	PRON
ftr-498	1107	20	adjusted	adjust	VERB
ftr-498	1107	21	gross	gross	ADJ
ftr-498	1107	22	income	income	NOUN
ftr-498	1107	23	in	in	ADP
ftr-498	1107	24	calculating	calculate	VERB
ftr-498	1107	25	his	his	PRON
ftr-498	1107	26	federal	federal	ADJ
ftr-498	1107	27	taxable	taxable	ADJ
ftr-498	1107	28	income	income	NOUN
ftr-498	1107	29	.	.	PUNCT
ftr-498	1107	30	'	'	PUNCT
ftr-498	1108	1	66	66	NUM
ftr-498	1108	2	the	the	DET
ftr-498	1108	3	federal	federal	ADJ
ftr-498	1108	4	government	government	NOUN
ftr-498	1108	5	need	need	AUX
ftr-498	1108	6	not	not	PART
ftr-498	1108	7	offer	offer	VERB
ftr-498	1108	8	higher	high	ADJ
ftr-498	1108	9	salaries	salary	NOUN
ftr-498	1108	10	or	or	CCONJ
ftr-498	1108	11	pensions	pension	NOUN
ftr-498	1108	12	to	to	PART
ftr-498	1108	13	attract	attract	VERB
ftr-498	1108	14	good	good	ADJ
ftr-498	1108	15	workers	worker	NOUN
ftr-498	1108	16	if	if	SCONJ
ftr-498	1108	17	a	a	DET
ftr-498	1108	18	state	state	NOUN
ftr-498	1108	19	exempts	exempt	VERB
ftr-498	1108	20	state	state	NOUN
ftr-498	1108	21	retirement	retirement	NOUN
ftr-498	1108	22	income	income	NOUN
ftr-498	1108	23	from	from	ADP
ftr-498	1108	24	tax	tax	NOUN
ftr-498	1108	25	than	than	SCONJ
ftr-498	1108	26	the	the	DET
ftr-498	1108	27	federal	federal	ADJ
ftr-498	1108	28	government	government	NOUN
ftr-498	1108	29	would	would	AUX
ftr-498	1108	30	have	have	VERB
ftr-498	1108	31	to	to	PART
ftr-498	1108	32	offer	offer	VERB
ftr-498	1108	33	were	be	AUX
ftr-498	1108	34	the	the	DET
ftr-498	1108	35	state	state	NOUN
ftr-498	1108	36	to	to	PART
ftr-498	1108	37	tax	tax	VERB
ftr-498	1108	38	state	state	NOUN
ftr-498	1108	39	retirement	retirement	NOUN
ftr-498	1108	40	pay	pay	NOUN
ftr-498	1108	41	but	but	CCONJ
ftr-498	1108	42	raise	raise	VERB
ftr-498	1108	43	that	that	DET
ftr-498	1108	44	pay	pay	NOUN
ftr-498	1108	45	by	by	ADP
ftr-498	1108	46	the	the	DET
ftr-498	1108	47	amount	amount	NOUN
ftr-498	1108	48	of	of	ADP
ftr-498	1108	49	the	the	DET
ftr-498	1108	50	tax	tax	NOUN
ftr-498	1108	51	,	,	PUNCT
ftr-498	1108	52	provided	provide	VERB
ftr-498	1108	53	that	that	SCONJ
ftr-498	1108	54	state	state	NOUN
ftr-498	1108	55	retirees	retiree	NOUN
ftr-498	1108	56	would	would	AUX
ftr-498	1108	57	clain	clain	VERB
ftr-498	1108	58	a	a	DET
ftr-498	1108	59	deduction	deduction	NOUN
ftr-498	1108	60	for	for	ADP
ftr-498	1108	61	state	state	NOUN
ftr-498	1108	62	income	income	NOUN
ftr-498	1108	63	tares	tare	NOUN
ftr-498	1108	64	they	they	PRON
ftr-498	1108	65	paid	pay	VERB
ftr-498	1108	66	in	in	ADP
ftr-498	1108	67	the	the	DET
ftr-498	1108	68	event	event	NOUN
ftr-498	1108	69	that	that	PRON
ftr-498	1108	70	their	their	PRON
ftr-498	1108	71	pensions	pension	NOUN
ftr-498	1108	72	were	be	AUX
ftr-498	1108	73	taxed	tax	VERB
ftr-498	1108	74	by	by	ADP
ftr-498	1108	75	the	the	DET
ftr-498	1108	76	state	state	NOUN
ftr-498	1108	77	.	.	PUNCT
ftr-498	1109	1	the	the	DET
ftr-498	1109	2	harm	harm	NOUN
ftr-498	1109	3	to	to	ADP
ftr-498	1109	4	the	the	DET
ftr-498	1109	5	federal	federal	ADJ
ftr-498	1109	6	government	government	NOUN
ftr-498	1109	7	on	on	ADP
ftr-498	1109	8	which	which	PRON
ftr-498	1109	9	the	the	DET
ftr-498	1109	10	court	court	NOUN
ftr-498	1109	11	based	base	VERB
ftr-498	1109	12	its	its	PRON
ftr-498	1109	13	ruling	ruling	NOUN
ftr-498	1109	14	in	in	ADP
ftr-498	1109	15	davis'67	davis'67	PROPN
ftr-498	1109	16	does	do	AUX
ftr-498	1109	17	not	not	PART
ftr-498	1109	18	exist	exist	VERB
ftr-498	1109	19	in	in	ADP
ftr-498	1109	20	these	these	DET
ftr-498	1109	21	cases	case	NOUN
ftr-498	1109	22	.	.	PUNCT
ftr-498	1109	23	'	'	PUNCT
ftr-498	1110	1	68	68	NUM
ftr-498	1110	2	precisely	precisely	ADV
ftr-498	1110	3	the	the	DET
ftr-498	1110	4	amount	amount	NOUN
ftr-498	1110	5	of	of	ADP
ftr-498	1110	6	the	the	DET
ftr-498	1110	7	increase	increase	NOUN
ftr-498	1110	8	,	,	PUNCT
ftr-498	1110	9	and	and	CCONJ
ftr-498	1110	10	thus	thus	ADV
ftr-498	1110	11	have	have	AUX
ftr-498	1110	12	created	create	VERB
ftr-498	1110	13	a	a	DET
ftr-498	1110	14	wash	wash	NOUN
ftr-498	1110	15	from	from	ADP
ftr-498	1110	16	the	the	DET
ftr-498	1110	17	perspective	perspective	NOUN
ftr-498	1110	18	of	of	ADP
ftr-498	1110	19	the	the	DET
ftr-498	1110	20	state	state	NOUN
ftr-498	1110	21	treasury	treasury	PROPN
ftr-498	1110	22	.	.	PUNCT
ftr-498	1111	1	justice	justice	PROPN
ftr-498	1111	2	kennedy	kennedy	PROPN
ftr-498	1111	3	explained	explain	VERB
ftr-498	1111	4	:	:	PUNCT
ftr-498	1111	5	in	in	ADP
ftr-498	1111	6	order	order	NOUN
ftr-498	1111	7	to	to	PART
ftr-498	1111	8	provide	provide	VERB
ftr-498	1111	9	the	the	DET
ftr-498	1111	10	same	same	ADJ
ftr-498	1111	11	after	after	ADP
ftr-498	1111	12	-	-	PUNCT
ftr-498	1111	13	tax	tax	NOUN
ftr-498	1111	14	benefits	benefit	NOUN
ftr-498	1111	15	to	to	ADP
ftr-498	1111	16	all	all	DET
ftr-498	1111	17	retired	retire	VERB
ftr-498	1111	18	state	state	NOUN
ftr-498	1111	19	employees	employee	NOUN
ftr-498	1111	20	by	by	ADP
ftr-498	1111	21	means	mean	NOUN
ftr-498	1111	22	of	of	ADP
ftr-498	1111	23	increased	increase	VERB
ftr-498	1111	24	salaries	salary	NOUN
ftr-498	1111	25	or	or	CCONJ
ftr-498	1111	26	benefit	benefit	NOUN
ftr-498	1111	27	payments	payment	NOUN
ftr-498	1111	28	instead	instead	ADV
ftr-498	1111	29	of	of	ADP
ftr-498	1111	30	a	a	DET
ftr-498	1111	31	tax	tax	NOUN
ftr-498	1111	32	exemption	exemption	NOUN
ftr-498	1111	33	,	,	PUNCT
ftr-498	1111	34	the	the	DET
ftr-498	1111	35	state	state	NOUN
ftr-498	1111	36	would	would	AUX
ftr-498	1111	37	have	have	VERB
ftr-498	1111	38	to	to	PART
ftr-498	1111	39	increase	increase	VERB
ftr-498	1111	40	its	its	PRON
ftr-498	1111	41	outlays	outlay	NOUN
ftr-498	1111	42	by	by	ADP
ftr-498	1111	43	more	more	ADJ
ftr-498	1111	44	than	than	ADP
ftr-498	1111	45	the	the	DET
ftr-498	1111	46	cost	cost	NOUN
ftr-498	1111	47	of	of	ADP
ftr-498	1111	48	the	the	DET
ftr-498	1111	49	current	current	ADJ
ftr-498	1111	50	tax	tax	NOUN
ftr-498	1111	51	exemption	exemption	NOUN
ftr-498	1111	52	,	,	PUNCT
ftr-498	1111	53	since	since	SCONJ
ftr-498	1111	54	the	the	DET
ftr-498	1111	55	increased	increase	VERB
ftr-498	1111	56	payments	payment	NOUN
ftr-498	1111	57	to	to	ADP
ftr-498	1111	58	retirees	retiree	NOUN
ftr-498	1111	59	would	would	AUX
ftr-498	1111	60	result	result	VERB
ftr-498	1111	61	in	in	ADP
ftr-498	1111	62	higher	high	ADJ
ftr-498	1111	63	federal	federal	ADJ
ftr-498	1111	64	income	income	NOUN
ftr-498	1111	65	tax	tax	NOUN
ftr-498	1111	66	payments	payment	NOUN
ftr-498	1111	67	in	in	ADP
ftr-498	1111	68	some	some	DET
ftr-498	1111	69	circumstances	circumstance	NOUN
ftr-498	1111	70	.	.	PUNCT
ftr-498	1112	1	davis	davis	PROPN
ftr-498	1112	2	,	,	PUNCT
ftr-498	1112	3	489	489	NUM
ftr-498	1112	4	u.s	u.s	PROPN
ftr-498	1112	5	.	.	PROPN
ftr-498	1112	6	at	at	ADP
ftr-498	1112	7	815	815	NUM
ftr-498	1112	8	n.4	n.4	NOUN
ftr-498	1112	9	.	.	PUNCT
ftr-498	1113	1	while	while	SCONJ
ftr-498	1113	2	this	this	DET
ftr-498	1113	3	statement	statement	NOUN
ftr-498	1113	4	is	be	AUX
ftr-498	1113	5	true	true	ADJ
ftr-498	1113	6	in	in	ADP
ftr-498	1113	7	virtue	virtue	NOUN
ftr-498	1113	8	of	of	ADP
ftr-498	1113	9	the	the	DET
ftr-498	1113	10	qualifying	qualifying	NOUN
ftr-498	1113	11	clause	clause	NOUN
ftr-498	1113	12	-in	-in	ADP
ftr-498	1113	13	some	some	DET
ftr-498	1113	14	circumstances	circumstance	NOUN
ftr-498	1113	15	,	,	PUNCT
ftr-498	1113	16	"	"	PUNCT
ftr-498	1113	17	its	its	PRON
ftr-498	1113	18	central	central	ADJ
ftr-498	1113	19	claim	claim	NOUN
ftr-498	1113	20	is	be	AUX
ftr-498	1113	21	false	false	ADJ
ftr-498	1113	22	whenever	whenever	SCONJ
ftr-498	1113	23	a	a	DET
ftr-498	1113	24	state	state	NOUN
ftr-498	1113	25	retiree	retiree	NOUN
ftr-498	1113	26	claims	claim	VERB
ftr-498	1113	27	a	a	DET
ftr-498	1113	28	federal	federal	ADJ
ftr-498	1113	29	deduction	deduction	NOUN
ftr-498	1113	30	for	for	ADP
ftr-498	1113	31	state	state	NOUN
ftr-498	1113	32	income	income	NOUN
ftr-498	1113	33	taxes	taxis	NOUN
ftr-498	1113	34	he	he	PRON
ftr-498	1113	35	or	or	CCONJ
ftr-498	1113	36	she	she	PRON
ftr-498	1113	37	has	have	AUX
ftr-498	1113	38	paid	pay	VERB
ftr-498	1113	39	.	.	PUNCT
ftr-498	1114	1	for	for	ADP
ftr-498	1114	2	a	a	DET
ftr-498	1114	3	discussion	discussion	NOUN
ftr-498	1114	4	of	of	ADP
ftr-498	1114	5	some	some	DET
ftr-498	1114	6	minor	minor	ADJ
ftr-498	1114	7	discrepancies	discrepancy	NOUN
ftr-498	1114	8	between	between	ADP
ftr-498	1114	9	a	a	DET
ftr-498	1114	10	salary	salary	NOUN
ftr-498	1114	11	increase	increase	NOUN
ftr-498	1114	12	with	with	ADP
ftr-498	1114	13	an	an	DET
ftr-498	1114	14	offsetting	offset	VERB
ftr-498	1114	15	federal	federal	ADJ
ftr-498	1114	16	deduction	deduction	NOUN
ftr-498	1114	17	and	and	CCONJ
ftr-498	1114	18	no	no	DET
ftr-498	1114	19	salary	salary	NOUN
ftr-498	1114	20	increase	increase	NOUN
ftr-498	1114	21	at	at	ADV
ftr-498	1114	22	all	all	ADV
ftr-498	1114	23	,	,	PUNCT
ftr-498	1114	24	see	see	VERB
ftr-498	1114	25	infra	infra	NOUN
ftr-498	1114	26	note	note	VERB
ftr-498	1114	27	168	168	NUM
ftr-498	1114	28	.	.	PUNCT
ftr-498	1115	1	166	166	NUM
ftr-498	1115	2	.	.	PUNCT
ftr-498	1116	1	see	see	VERB
ftr-498	1116	2	irc	irc	PROPN
ftr-498	1116	3	§	§	PROPN
ftr-498	1116	4	63(a	63(a	NUM
ftr-498	1116	5	)	)	PUNCT
ftr-498	1116	6	(	(	PUNCT
ftr-498	1116	7	defining	define	VERB
ftr-498	1116	8	"	"	PUNCT
ftr-498	1116	9	taxable	taxable	ADJ
ftr-498	1116	10	income	income	NOUN
ftr-498	1116	11	"	"	PUNCT
ftr-498	1116	12	as	as	ADP
ftr-498	1116	13	adjustable	adjustable	ADJ
ftr-498	1116	14	gross	gross	ADJ
ftr-498	1116	15	income	income	NOUN
ftr-498	1116	16	minus	minus	NOUN
ftr-498	1116	17	allowed	allow	VERB
ftr-498	1116	18	deductions	deduction	NOUN
ftr-498	1116	19	)	)	PUNCT
ftr-498	1116	20	;	;	PUNCT
ftr-498	1116	21	irc	irc	PROPN
ftr-498	1116	22	§	§	PROPN
ftr-498	1116	23	164(a)(3	164(a)(3	NUM
ftr-498	1116	24	)	)	PUNCT
ftr-498	1116	25	(	(	PUNCT
ftr-498	1116	26	authorizing	authorize	VERB
ftr-498	1116	27	a	a	DET
ftr-498	1116	28	deduction	deduction	NOUN
ftr-498	1116	29	for	for	ADP
ftr-498	1116	30	state	state	NOUN
ftr-498	1116	31	income	income	NOUN
ftr-498	1116	32	taxes	taxis	NOUN
ftr-498	1116	33	paid	pay	VERB
ftr-498	1116	34	)	)	PUNCT
ftr-498	1116	35	.	.	PUNCT
ftr-498	1117	1	167	167	NUM
ftr-498	1117	2	.	.	PUNCT
ftr-498	1118	1	see	see	VERB
ftr-498	1118	2	supra	supra	PROPN
ftr-498	1118	3	note	note	PROPN
ftr-498	1118	4	165	165	NUM
ftr-498	1118	5	.	.	NOUN
ftr-498	1118	6	168	168	NUM
ftr-498	1118	7	.	.	PUNCT
ftr-498	1119	1	a	a	DET
ftr-498	1119	2	slightly	slightly	ADV
ftr-498	1119	3	higher	high	ADJ
ftr-498	1119	4	salary	salary	NOUN
ftr-498	1119	5	coupled	couple	VERB
ftr-498	1119	6	with	with	ADP
ftr-498	1119	7	an	an	DET
ftr-498	1119	8	offsetting	offset	VERB
ftr-498	1119	9	federal	federal	ADJ
ftr-498	1119	10	income	income	NOUN
ftr-498	1119	11	tax	tax	NOUN
ftr-498	1119	12	deduction	deduction	NOUN
ftr-498	1119	13	for	for	ADP
ftr-498	1119	14	state	state	NOUN
ftr-498	1119	15	income	income	NOUN
ftr-498	1119	16	taxes	taxis	NOUN
ftr-498	1119	17	paid	pay	VERB
ftr-498	1119	18	might	might	AUX
ftr-498	1119	19	not	not	PART
ftr-498	1119	20	be	be	AUX
ftr-498	1119	21	exactly	exactly	ADV
ftr-498	1119	22	equivalent	equivalent	ADJ
ftr-498	1119	23	,	,	PUNCT
ftr-498	1119	24	for	for	ADP
ftr-498	1119	25	federal	federal	ADJ
ftr-498	1119	26	income	income	NOUN
ftr-498	1119	27	tax	tax	NOUN
ftr-498	1119	28	purposes	purpose	NOUN
ftr-498	1119	29	,	,	PUNCT
ftr-498	1119	30	to	to	ADP
ftr-498	1119	31	a	a	DET
ftr-498	1119	32	lower	low	ADJ
ftr-498	1119	33	salary	salary	NOUN
ftr-498	1119	34	not	not	PART
ftr-498	1119	35	taxed	tax	VERB
ftr-498	1119	36	at	at	ADP
ftr-498	1119	37	the	the	DET
ftr-498	1119	38	state	state	NOUN
ftr-498	1119	39	level	level	NOUN
ftr-498	1119	40	.	.	PUNCT
ftr-498	1120	1	but	but	CCONJ
ftr-498	1120	2	the	the	DET
ftr-498	1120	3	differences	difference	NOUN
ftr-498	1120	4	are	be	AUX
ftr-498	1120	5	likely	likely	ADJ
ftr-498	1120	6	to	to	PART
ftr-498	1120	7	be	be	AUX
ftr-498	1120	8	19931	19931	NUM
ftr-498	1120	9	florida	florida	PROPN
ftr-498	1120	10	tax	tax	NOUN
ftr-498	1120	11	review	review	NOUN
ftr-498	1120	12	when	when	SCONJ
ftr-498	1120	13	would	would	AUX
ftr-498	1120	14	the	the	DET
ftr-498	1120	15	federal	federal	ADJ
ftr-498	1120	16	government	government	NOUN
ftr-498	1120	17	be	be	AUX
ftr-498	1120	18	harmed	harm	VERB
ftr-498	1120	19	?	?	PUNCT
ftr-498	1121	1	the	the	DET
ftr-498	1121	2	federal	federal	ADJ
ftr-498	1121	3	government	government	NOUN
ftr-498	1121	4	could	could	AUX
ftr-498	1121	5	claim	claim	VERB
ftr-498	1121	6	injury	injury	NOUN
ftr-498	1121	7	with	with	ADP
ftr-498	1121	8	respect	respect	NOUN
ftr-498	1121	9	to	to	ADP
ftr-498	1121	10	state	state	NOUN
ftr-498	1121	11	workers	worker	NOUN
ftr-498	1121	12	who	who	PRON
ftr-498	1121	13	would	would	AUX
ftr-498	1121	14	continue	continue	VERB
ftr-498	1121	15	to	to	PART
ftr-498	1121	16	take	take	VERB
ftr-498	1121	17	the	the	DET
ftr-498	1121	18	standard	standard	ADJ
ftr-498	1121	19	deduction	deduction	NOUN
ftr-498	1121	20	on	on	ADP
ftr-498	1121	21	their	their	PRON
ftr-498	1121	22	federal	federal	ADJ
ftr-498	1121	23	income	income	NOUN
ftr-498	1121	24	tax	tax	NOUN
ftr-498	1121	25	returns	return	NOUN
ftr-498	1121	26	even	even	ADV
ftr-498	1121	27	if	if	SCONJ
ftr-498	1121	28	their	their	PRON
ftr-498	1121	29	state	state	NOUN
ftr-498	1121	30	pensions	pension	NOUN
ftr-498	1121	31	were	be	AUX
ftr-498	1121	32	taxed	tax	VERB
ftr-498	1121	33	and	and	CCONJ
ftr-498	1121	34	concurrently	concurrently	ADV
ftr-498	1121	35	increased	increase	VERB
ftr-498	1121	36	by	by	ADP
ftr-498	1121	37	the	the	DET
ftr-498	1121	38	amount	amount	NOUN
ftr-498	1121	39	of	of	ADP
ftr-498	1121	40	the	the	DET
ftr-498	1121	41	tax	tax	NOUN
ftr-498	1121	42	.	.	PUNCT
ftr-498	1122	1	because	because	SCONJ
ftr-498	1122	2	their	their	PRON
ftr-498	1122	3	taxable	taxable	ADJ
ftr-498	1122	4	income	income	NOUN
ftr-498	1122	5	would	would	AUX
ftr-498	1122	6	rise	rise	VERB
ftr-498	1122	7	by	by	ADP
ftr-498	1122	8	the	the	DET
ftr-498	1122	9	amount	amount	NOUN
ftr-498	1122	10	of	of	ADP
ftr-498	1122	11	the	the	DET
ftr-498	1122	12	pension	pension	NOUN
ftr-498	1122	13	increase	increase	NOUN
ftr-498	1122	14	and	and	CCONJ
ftr-498	1122	15	would	would	AUX
ftr-498	1122	16	not	not	PART
ftr-498	1122	17	be	be	AUX
ftr-498	1122	18	reduced	reduce	VERB
ftr-498	1122	19	equally	equally	ADV
ftr-498	1122	20	by	by	ADP
ftr-498	1122	21	an	an	DET
ftr-498	1122	22	itemized	itemize	VERB
ftr-498	1122	23	deduction	deduction	NOUN
ftr-498	1122	24	for	for	ADP
ftr-498	1122	25	state	state	NOUN
ftr-498	1122	26	taxes	taxis	NOUN
ftr-498	1122	27	paid	pay	VERB
ftr-498	1122	28	,	,	PUNCT
ftr-498	1122	29	the	the	DET
ftr-498	1122	30	united	united	PROPN
ftr-498	1122	31	states	states	PROPN
ftr-498	1122	32	treasury	treasury	PROPN
ftr-498	1122	33	would	would	AUX
ftr-498	1122	34	profit	profit	VERB
ftr-498	1122	35	by	by	ADP
ftr-498	1122	36	the	the	DET
ftr-498	1122	37	amount	amount	NOUN
ftr-498	1122	38	of	of	ADP
ftr-498	1122	39	tax	tax	NOUN
ftr-498	1122	40	due	due	ADJ
ftr-498	1122	41	on	on	ADP
ftr-498	1122	42	the	the	DET
ftr-498	1122	43	increase	increase	NOUN
ftr-498	1122	44	,	,	PUNCT
ftr-498	1122	45	by	by	ADP
ftr-498	1122	46	comparison	comparison	NOUN
ftr-498	1122	47	with	with	ADP
ftr-498	1122	48	a	a	DET
ftr-498	1122	49	regime	regime	NOUN
ftr-498	1122	50	in	in	ADP
ftr-498	1122	51	which	which	PRON
ftr-498	1122	52	the	the	DET
ftr-498	1122	53	state	state	NOUN
ftr-498	1122	54	paid	pay	VERB
ftr-498	1122	55	lower	low	ADJ
ftr-498	1122	56	pensions	pension	NOUN
ftr-498	1122	57	and	and	CCONJ
ftr-498	1122	58	exempted	exempt	VERB
ftr-498	1122	59	them	they	PRON
ftr-498	1122	60	from	from	ADP
ftr-498	1122	61	state	state	NOUN
ftr-498	1122	62	income	income	NOUN
ftr-498	1122	63	tax	tax	NOUN
ftr-498	1122	64	.	.	PUNCT
ftr-498	1123	1	if	if	SCONJ
ftr-498	1123	2	the	the	DET
ftr-498	1123	3	state	state	NOUN
ftr-498	1123	4	,	,	PUNCT
ftr-498	1123	5	in	in	ADP
ftr-498	1123	6	competing	compete	VERB
ftr-498	1123	7	with	with	ADP
ftr-498	1123	8	the	the	DET
ftr-498	1123	9	federal	federal	ADJ
ftr-498	1123	10	government	government	NOUN
ftr-498	1123	11	as	as	ADP
ftr-498	1123	12	an	an	DET
ftr-498	1123	13	employer	employer	NOUN
ftr-498	1123	14	-	-	PUNCT
ftr-498	1123	15	the	the	DET
ftr-498	1123	16	perspective	perspective	NOUN
ftr-498	1123	17	for	for	ADP
ftr-498	1123	18	judging	judge	VERB
ftr-498	1123	19	discrimination	discrimination	NOUN
ftr-498	1123	20	endorsed	endorse	VERB
ftr-498	1123	21	in	in	ADP
ftr-498	1123	22	davis	davis	PROPN
ftr-498	1123	23	-	-	PUNCT
ftr-498	1123	24	were	be	AUX
ftr-498	1123	25	to	to	PART
ftr-498	1123	26	return	return	VERB
ftr-498	1123	27	these	these	DET
ftr-498	1123	28	nonitemizing	nonitemize	VERB
ftr-498	1123	29	state	state	NOUN
ftr-498	1123	30	retirees	retiree	NOUN
ftr-498	1123	31	to	to	ADP
ftr-498	1123	32	the	the	DET
ftr-498	1123	33	same	same	ADJ
ftr-498	1123	34	after	after	ADP
ftr-498	1123	35	-	-	PUNCT
ftr-498	1123	36	tax	tax	NOUN
ftr-498	1123	37	position	position	NOUN
ftr-498	1123	38	as	as	SCONJ
ftr-498	1123	39	they	they	PRON
ftr-498	1123	40	would	would	AUX
ftr-498	1123	41	be	be	AUX
ftr-498	1123	42	in	in	ADP
ftr-498	1123	43	were	be	AUX
ftr-498	1123	44	their	their	PRON
ftr-498	1123	45	pensions	pension	NOUN
ftr-498	1123	46	lower	lower	ADV
ftr-498	1123	47	but	but	CCONJ
ftr-498	1123	48	not	not	PART
ftr-498	1123	49	taxed	tax	VERB
ftr-498	1123	50	by	by	ADP
ftr-498	1123	51	the	the	DET
ftr-498	1123	52	state	state	NOUN
ftr-498	1123	53	,	,	PUNCT
ftr-498	1123	54	it	it	PRON
ftr-498	1123	55	would	would	AUX
ftr-498	1123	56	have	have	VERB
ftr-498	1123	57	to	to	PART
ftr-498	1123	58	increase	increase	VERB
ftr-498	1123	59	their	their	PRON
ftr-498	1123	60	pensions	pension	NOUN
ftr-498	1123	61	not	not	PART
ftr-498	1123	62	only	only	ADV
ftr-498	1123	63	by	by	ADP
ftr-498	1123	64	the	the	DET
ftr-498	1123	65	amount	amount	NOUN
ftr-498	1123	66	of	of	ADP
ftr-498	1123	67	state	state	NOUN
ftr-498	1123	68	income	income	NOUN
ftr-498	1123	69	tax	tax	NOUN
ftr-498	1123	70	they	they	PRON
ftr-498	1123	71	would	would	AUX
ftr-498	1123	72	owe	owe	VERB
ftr-498	1123	73	,	,	PUNCT
ftr-498	1123	74	but	but	CCONJ
ftr-498	1123	75	also	also	ADV
ftr-498	1123	76	by	by	ADP
ftr-498	1123	77	the	the	DET
ftr-498	1123	78	amount	amount	NOUN
ftr-498	1123	79	of	of	ADP
ftr-498	1123	80	the	the	DET
ftr-498	1123	81	additional	additional	ADJ
ftr-498	1123	82	federal	federal	ADJ
ftr-498	1123	83	tax	tax	NOUN
ftr-498	1123	84	they	they	PRON
ftr-498	1123	85	would	would	AUX
ftr-498	1123	86	owe	owe	VERB
ftr-498	1123	87	on	on	ADP
ftr-498	1123	88	additions	addition	NOUN
ftr-498	1123	89	to	to	ADP
ftr-498	1123	90	their	their	PRON
ftr-498	1123	91	pensions	pension	NOUN
ftr-498	1123	92	above	above	ADP
ftr-498	1123	93	the	the	DET
ftr-498	1123	94	untaxed	untaxed	ADJ
ftr-498	1123	95	pension	pension	NOUN
ftr-498	1123	96	baseline	baseline	NOUN
ftr-498	1123	97	.	.	PUNCT
ftr-498	1124	1	the	the	DET
ftr-498	1124	2	amount	amount	NOUN
ftr-498	1124	3	of	of	ADP
ftr-498	1124	4	the	the	DET
ftr-498	1124	5	additional	additional	ADJ
ftr-498	1124	6	federal	federal	ADJ
ftr-498	1124	7	tax	tax	NOUN
ftr-498	1124	8	is	be	AUX
ftr-498	1124	9	what	what	PRON
ftr-498	1124	10	the	the	DET
ftr-498	1124	11	state	state	NOUN
ftr-498	1124	12	would	would	AUX
ftr-498	1124	13	save	save	VERB
ftr-498	1124	14	by	by	ADP
ftr-498	1124	15	paying	pay	VERB
ftr-498	1124	16	lower	low	ADJ
ftr-498	1124	17	pensions	pension	NOUN
ftr-498	1124	18	and	and	CCONJ
ftr-498	1124	19	not	not	PART
ftr-498	1124	20	taxing	tax	VERB
ftr-498	1124	21	them	they	PRON
ftr-498	1124	22	,	,	PUNCT
ftr-498	1124	23	relative	relative	ADJ
ftr-498	1124	24	to	to	ADP
ftr-498	1124	25	a	a	DET
ftr-498	1124	26	world	world	NOUN
ftr-498	1124	27	in	in	ADP
ftr-498	1124	28	which	which	PRON
ftr-498	1124	29	it	it	PRON
ftr-498	1124	30	provided	provide	VERB
ftr-498	1124	31	its	its	PRON
ftr-498	1124	32	retirees	retiree	NOUN
ftr-498	1124	33	with	with	ADP
ftr-498	1124	34	the	the	DET
ftr-498	1124	35	same	same	ADJ
ftr-498	1124	36	after	after	ADP
ftr-498	1124	37	-	-	PUNCT
ftr-498	1124	38	tax	tax	NOUN
ftr-498	1124	39	income	income	NOUN
ftr-498	1124	40	by	by	ADP
ftr-498	1124	41	paying	pay	VERB
ftr-498	1124	42	higher	high	ADJ
ftr-498	1124	43	pensions	pension	NOUN
ftr-498	1124	44	while	while	SCONJ
ftr-498	1124	45	subjecting	subject	VERB
ftr-498	1124	46	them	they	PRON
ftr-498	1124	47	to	to	ADP
ftr-498	1124	48	state	state	NOUN
ftr-498	1124	49	income	income	NOUN
ftr-498	1124	50	tax	tax	NOUN
ftr-498	1124	51	.	.	PUNCT
ftr-498	1125	1	this	this	PRON
ftr-498	1125	2	,	,	PUNCT
ftr-498	1125	3	therefore	therefore	ADV
ftr-498	1125	4	,	,	PUNCT
ftr-498	1125	5	is	be	AUX
ftr-498	1125	6	the	the	DET
ftr-498	1125	7	harm	harm	NOUN
ftr-498	1125	8	that	that	SCONJ
ftr-498	1125	9	the	the	DET
ftr-498	1125	10	federal	federal	ADJ
ftr-498	1125	11	government	government	NOUN
ftr-498	1125	12	can	can	AUX
ftr-498	1125	13	be	be	AUX
ftr-498	1125	14	said	say	VERB
ftr-498	1125	15	to	to	PART
ftr-498	1125	16	suffer	suffer	VERB
ftr-498	1125	17	under	under	ADP
ftr-498	1125	18	davis	davis	PROPN
ftr-498	1125	19	,	,	PUNCT
ftr-498	1125	20	which	which	PRON
ftr-498	1125	21	gives	give	VERB
ftr-498	1125	22	rise	rise	NOUN
ftr-498	1125	23	to	to	ADP
ftr-498	1125	24	a	a	DET
ftr-498	1125	25	right	right	NOUN
ftr-498	1125	26	of	of	ADP
ftr-498	1125	27	redress	redress	NOUN
ftr-498	1125	28	under	under	ADP
ftr-498	1125	29	the	the	DET
ftr-498	1125	30	doctrine	doctrine	NOUN
ftr-498	1125	31	of	of	ADP
ftr-498	1125	32	intergovernmental	intergovernmental	ADJ
ftr-498	1125	33	tax	tax	NOUN
ftr-498	1125	34	immunity	immunity	NOUN
ftr-498	1125	35	.	.	PUNCT
ftr-498	1126	1	for	for	ADP
ftr-498	1126	2	example	example	NOUN
ftr-498	1126	3	,	,	PUNCT
ftr-498	1126	4	suppose	suppose	VERB
ftr-498	1126	5	that	that	SCONJ
ftr-498	1126	6	a	a	DET
ftr-498	1126	7	state	state	NOUN
ftr-498	1126	8	retiree	retiree	NOUN
ftr-498	1126	9	receives	receive	VERB
ftr-498	1126	10	a	a	DET
ftr-498	1126	11	pension	pension	NOUN
ftr-498	1126	12	of	of	ADP
ftr-498	1126	13	$	$	SYM
ftr-498	1126	14	20,000	20,000	NUM
ftr-498	1126	15	tax	tax	NOUN
ftr-498	1126	16	-	-	PUNCT
ftr-498	1126	17	free	free	ADJ
ftr-498	1126	18	from	from	ADP
ftr-498	1126	19	the	the	DET
ftr-498	1126	20	state	state	NOUN
ftr-498	1126	21	.	.	PUNCT
ftr-498	1127	1	in	in	ADP
ftr-498	1127	2	addition	addition	NOUN
ftr-498	1127	3	,	,	PUNCT
ftr-498	1127	4	suppose	suppose	VERB
ftr-498	1127	5	that	that	SCONJ
ftr-498	1127	6	the	the	DET
ftr-498	1127	7	state	state	NOUN
ftr-498	1127	8	income	income	NOUN
ftr-498	1127	9	tax	tax	NOUN
ftr-498	1127	10	ordinarily	ordinarily	ADV
ftr-498	1127	11	due	due	ADJ
ftr-498	1127	12	on	on	ADP
ftr-498	1127	13	income	income	NOUN
ftr-498	1127	14	of	of	ADP
ftr-498	1127	15	$	$	SYM
ftr-498	1127	16	20,000	20,000	NUM
ftr-498	1127	17	is	be	AUX
ftr-498	1127	18	$	$	SYM
ftr-498	1127	19	500	500	NUM
ftr-498	1127	20	,	,	PUNCT
ftr-498	1127	21	that	that	SCONJ
ftr-498	1127	22	the	the	DET
ftr-498	1127	23	marginal	marginal	ADJ
ftr-498	1127	24	state	state	NOUN
ftr-498	1127	25	income	income	NOUN
ftr-498	1127	26	tax	tax	NOUN
ftr-498	1127	27	rate	rate	NOUN
ftr-498	1127	28	above	above	ADP
ftr-498	1127	29	$	$	SYM
ftr-498	1127	30	20,000	20,000	NUM
ftr-498	1127	31	is	be	AUX
ftr-498	1127	32	5	5	NUM
ftr-498	1127	33	%	%	NOUN
ftr-498	1127	34	,	,	PUNCT
ftr-498	1127	35	and	and	CCONJ
ftr-498	1127	36	that	that	SCONJ
ftr-498	1127	37	the	the	DET
ftr-498	1127	38	marginal	marginal	ADJ
ftr-498	1127	39	federal	federal	ADJ
ftr-498	1127	40	income	income	NOUN
ftr-498	1127	41	tax	tax	NOUN
ftr-498	1127	42	rate	rate	NOUN
ftr-498	1127	43	above	above	ADP
ftr-498	1127	44	$	$	SYM
ftr-498	1127	45	20,000	20,000	NUM
ftr-498	1127	46	is	be	AUX
ftr-498	1127	47	15	15	NUM
ftr-498	1127	48	%	%	NOUN
ftr-498	1127	49	.	.	PUNCT
ftr-498	1128	1	finally	finally	ADV
ftr-498	1128	2	,	,	PUNCT
ftr-498	1128	3	set	set	VERB
ftr-498	1128	4	aside	aside	ADP
ftr-498	1128	5	all	all	DET
ftr-498	1128	6	other	other	ADJ
ftr-498	1128	7	possibly	possibly	ADV
ftr-498	1128	8	relevant	relevant	ADJ
ftr-498	1128	9	factors	factor	NOUN
ftr-498	1128	10	,	,	PUNCT
ftr-498	1128	11	such	such	ADJ
ftr-498	1128	12	as	as	ADP
ftr-498	1128	13	personal	personal	ADJ
ftr-498	1128	14	exemptions	exemption	NOUN
ftr-498	1128	15	and	and	CCONJ
ftr-498	1128	16	the	the	DET
ftr-498	1128	17	panoply	panoply	NOUN
ftr-498	1128	18	of	of	ADP
ftr-498	1128	19	state	state	NOUN
ftr-498	1128	20	and	and	CCONJ
ftr-498	1128	21	federal	federal	ADJ
ftr-498	1128	22	income	income	NOUN
ftr-498	1128	23	tax	tax	NOUN
ftr-498	1128	24	deductions	deduction	NOUN
ftr-498	1128	25	.	.	PUNCT
ftr-498	1129	1	if	if	SCONJ
ftr-498	1129	2	the	the	DET
ftr-498	1129	3	state	state	NOUN
ftr-498	1129	4	had	have	VERB
ftr-498	1129	5	to	to	PART
ftr-498	1129	6	tax	tax	VERB
ftr-498	1129	7	the	the	DET
ftr-498	1129	8	retiree	retiree	NOUN
ftr-498	1129	9	's	's	PART
ftr-498	1129	10	pension	pension	NOUN
ftr-498	1129	11	but	but	CCONJ
ftr-498	1129	12	wanted	want	VERB
ftr-498	1129	13	to	to	PART
ftr-498	1129	14	leave	leave	VERB
ftr-498	1129	15	her	she	PRON
ftr-498	1129	16	in	in	ADP
ftr-498	1129	17	the	the	DET
ftr-498	1129	18	same	same	ADJ
ftr-498	1129	19	after	after	ADP
ftr-498	1129	20	-	-	PUNCT
ftr-498	1129	21	tax	tax	NOUN
ftr-498	1129	22	position	position	NOUN
ftr-498	1129	23	,	,	PUNCT
ftr-498	1129	24	how	how	SCONJ
ftr-498	1129	25	much	much	ADV
ftr-498	1129	26	more	more	ADJ
ftr-498	1129	27	would	would	AUX
ftr-498	1129	28	the	the	DET
ftr-498	1129	29	state	state	NOUN
ftr-498	1129	30	have	have	VERB
ftr-498	1129	31	to	to	PART
ftr-498	1129	32	minuscule	minuscule	VERB
ftr-498	1129	33	.	.	PUNCT
ftr-498	1130	1	as	as	SCONJ
ftr-498	1130	2	david	david	PROPN
ftr-498	1130	3	richardson	richardson	PROPN
ftr-498	1130	4	notes	note	VERB
ftr-498	1130	5	,	,	PUNCT
ftr-498	1130	6	because	because	SCONJ
ftr-498	1130	7	certain	certain	ADJ
ftr-498	1130	8	expenses	expense	NOUN
ftr-498	1130	9	are	be	AUX
ftr-498	1130	10	deductible	deductible	ADJ
ftr-498	1130	11	only	only	ADV
ftr-498	1130	12	to	to	ADP
ftr-498	1130	13	the	the	DET
ftr-498	1130	14	extent	extent	NOUN
ftr-498	1130	15	that	that	SCONJ
ftr-498	1130	16	they	they	PRON
ftr-498	1130	17	exceed	exceed	VERB
ftr-498	1130	18	two	two	NUM
ftr-498	1130	19	percent	percent	NOUN
ftr-498	1130	20	of	of	ADP
ftr-498	1130	21	adjusted	adjust	VERB
ftr-498	1130	22	gross	gross	ADJ
ftr-498	1130	23	income	income	NOUN
ftr-498	1130	24	,	,	PUNCT
ftr-498	1130	25	irc	irc	PROPN
ftr-498	1130	26	§	§	PROPN
ftr-498	1130	27	67	67	NUM
ftr-498	1130	28	,	,	PUNCT
ftr-498	1130	29	a	a	DET
ftr-498	1130	30	higher	high	ADJ
ftr-498	1130	31	salary	salary	NOUN
ftr-498	1130	32	will	will	AUX
ftr-498	1130	33	mean	mean	VERB
ftr-498	1130	34	that	that	SCONJ
ftr-498	1130	35	less	less	ADJ
ftr-498	1130	36	can	can	AUX
ftr-498	1130	37	be	be	AUX
ftr-498	1130	38	deducted	deduct	VERB
ftr-498	1130	39	under	under	ADP
ftr-498	1130	40	this	this	DET
ftr-498	1130	41	section	section	NOUN
ftr-498	1130	42	;	;	PUNCT
ftr-498	1130	43	conversely	conversely	ADV
ftr-498	1130	44	,	,	PUNCT
ftr-498	1130	45	because	because	SCONJ
ftr-498	1130	46	the	the	DET
ftr-498	1130	47	ceiling	ceiling	NOUN
ftr-498	1130	48	on	on	ADP
ftr-498	1130	49	federal	federal	ADJ
ftr-498	1130	50	deductions	deduction	NOUN
ftr-498	1130	51	for	for	ADP
ftr-498	1130	52	charitable	charitable	ADJ
ftr-498	1130	53	contributions	contribution	NOUN
ftr-498	1130	54	is	be	AUX
ftr-498	1130	55	tied	tie	VERB
ftr-498	1130	56	to	to	ADP
ftr-498	1130	57	adjusted	adjust	VERB
ftr-498	1130	58	gross	gross	ADJ
ftr-498	1130	59	income	income	NOUN
ftr-498	1130	60	,	,	PUNCT
ftr-498	1130	61	irc	irc	ADV
ftr-498	1130	62	§	§	PROPN
ftr-498	1130	63	170(b)(l	170(b)(l	NOUN
ftr-498	1130	64	)	)	PUNCT
ftr-498	1130	65	,	,	PUNCT
ftr-498	1130	66	(	(	PUNCT
ftr-498	1130	67	d)(1	d)(1	NOUN
ftr-498	1130	68	)	)	PUNCT
ftr-498	1130	69	,	,	PUNCT
ftr-498	1130	70	increasing	increase	VERB
ftr-498	1130	71	a	a	DET
ftr-498	1130	72	state	state	NOUN
ftr-498	1130	73	retiree	retiree	NOUN
ftr-498	1130	74	's	's	PART
ftr-498	1130	75	gross	gross	ADJ
ftr-498	1130	76	salary	salary	NOUN
ftr-498	1130	77	raises	raise	VERB
ftr-498	1130	78	the	the	DET
ftr-498	1130	79	limit	limit	NOUN
ftr-498	1130	80	on	on	ADP
ftr-498	1130	81	these	these	DET
ftr-498	1130	82	deductions	deduction	NOUN
ftr-498	1130	83	.	.	PUNCT
ftr-498	1131	1	see	see	VERB
ftr-498	1131	2	richardson	richardson	PROPN
ftr-498	1131	3	,	,	PUNCT
ftr-498	1131	4	supra	supra	PROPN
ftr-498	1131	5	note	note	PROPN
ftr-498	1131	6	164	164	NUM
ftr-498	1131	7	,	,	PUNCT
ftr-498	1131	8	at	at	ADP
ftr-498	1131	9	439	439	NUM
ftr-498	1131	10	n.168	n.168	NOUN
ftr-498	1131	11	.	.	PUNCT
ftr-498	1132	1	most	most	ADJ
ftr-498	1132	2	retirees	retiree	NOUN
ftr-498	1132	3	,	,	PUNCT
ftr-498	1132	4	however	however	ADV
ftr-498	1132	5	,	,	PUNCT
ftr-498	1132	6	are	be	AUX
ftr-498	1132	7	unlikely	unlikely	ADJ
ftr-498	1132	8	to	to	PART
ftr-498	1132	9	qualify	qualify	VERB
ftr-498	1132	10	for	for	ADP
ftr-498	1132	11	deductions	deduction	NOUN
ftr-498	1132	12	under	under	ADP
ftr-498	1132	13	section	section	NOUN
ftr-498	1132	14	67	67	NUM
ftr-498	1132	15	or	or	CCONJ
ftr-498	1132	16	bump	bump	VERB
ftr-498	1132	17	up	up	ADP
ftr-498	1132	18	against	against	ADP
ftr-498	1132	19	the	the	DET
ftr-498	1132	20	ceiling	ceiling	NOUN
ftr-498	1132	21	on	on	ADP
ftr-498	1132	22	charitable	charitable	ADJ
ftr-498	1132	23	contribution	contribution	NOUN
ftr-498	1132	24	deductions	deduction	NOUN
ftr-498	1132	25	,	,	PUNCT
ftr-498	1132	26	particularly	particularly	ADV
ftr-498	1132	27	if	if	SCONJ
ftr-498	1132	28	carryovers	carryover	NOUN
ftr-498	1132	29	are	be	AUX
ftr-498	1132	30	taken	take	VERB
ftr-498	1132	31	into	into	ADP
ftr-498	1132	32	account	account	NOUN
ftr-498	1132	33	.	.	PUNCT
ftr-498	1133	1	other	other	ADJ
ftr-498	1133	2	deductions	deduction	NOUN
ftr-498	1133	3	that	that	PRON
ftr-498	1133	4	depend	depend	VERB
ftr-498	1133	5	upon	upon	SCONJ
ftr-498	1133	6	adjusted	adjusted	ADJ
ftr-498	1133	7	gross	gross	ADJ
ftr-498	1133	8	income	income	NOUN
ftr-498	1133	9	,	,	PUNCT
ftr-498	1133	10	such	such	ADJ
ftr-498	1133	11	as	as	ADP
ftr-498	1133	12	the	the	DET
ftr-498	1133	13	casualty	casualty	NOUN
ftr-498	1133	14	loss	loss	NOUN
ftr-498	1133	15	deduction	deduction	NOUN
ftr-498	1133	16	,	,	PUNCT
ftr-498	1133	17	irc	irc	PROPN
ftr-498	1133	18	§	§	PROPN
ftr-498	1133	19	165(h)(2	165(h)(2	NUM
ftr-498	1133	20	)	)	PUNCT
ftr-498	1133	21	,	,	PUNCT
ftr-498	1133	22	and	and	CCONJ
ftr-498	1133	23	the	the	DET
ftr-498	1133	24	medical	medical	ADJ
ftr-498	1133	25	expense	expense	NOUN
ftr-498	1133	26	deduction	deduction	NOUN
ftr-498	1133	27	,	,	PUNCT
ftr-498	1133	28	irc	irc	PROPN
ftr-498	1133	29	§	§	PROPN
ftr-498	1133	30	213(a	213(a	NUM
ftr-498	1133	31	)	)	PUNCT
ftr-498	1133	32	,	,	PUNCT
ftr-498	1133	33	also	also	ADV
ftr-498	1133	34	are	be	AUX
ftr-498	1133	35	unlikely	unlikely	ADJ
ftr-498	1133	36	to	to	PART
ftr-498	1133	37	be	be	AUX
ftr-498	1133	38	affected	affect	VERB
ftr-498	1133	39	.	.	PUNCT
ftr-498	1134	1	in	in	ADP
ftr-498	1134	2	rare	rare	ADJ
ftr-498	1134	3	cases	case	NOUN
ftr-498	1134	4	in	in	ADP
ftr-498	1134	5	which	which	PRON
ftr-498	1134	6	they	they	PRON
ftr-498	1134	7	do	do	AUX
ftr-498	1134	8	come	come	VERB
ftr-498	1134	9	into	into	ADP
ftr-498	1134	10	play	play	NOUN
ftr-498	1134	11	,	,	PUNCT
ftr-498	1134	12	the	the	DET
ftr-498	1134	13	increase	increase	NOUN
ftr-498	1134	14	in	in	ADP
ftr-498	1134	15	the	the	DET
ftr-498	1134	16	federal	federal	ADJ
ftr-498	1134	17	government	government	NOUN
ftr-498	1134	18	's	's	PART
ftr-498	1134	19	tax	tax	NOUN
ftr-498	1134	20	revenue	revenue	NOUN
ftr-498	1134	21	,	,	PUNCT
ftr-498	1134	22	if	if	SCONJ
ftr-498	1134	23	a	a	DET
ftr-498	1134	24	state	state	NOUN
ftr-498	1134	25	pays	pay	VERB
ftr-498	1134	26	more	more	ADJ
ftr-498	1134	27	and	and	CCONJ
ftr-498	1134	28	taxes	taxis	NOUN
ftr-498	1134	29	away	away	ADV
ftr-498	1134	30	the	the	DET
ftr-498	1134	31	addition	addition	NOUN
ftr-498	1134	32	rather	rather	ADV
ftr-498	1134	33	than	than	ADP
ftr-498	1134	34	exempts	exempt	VERB
ftr-498	1134	35	retirement	retirement	NOUN
ftr-498	1134	36	pay	pay	NOUN
ftr-498	1134	37	from	from	ADP
ftr-498	1134	38	tax	tax	NOUN
ftr-498	1134	39	,	,	PUNCT
ftr-498	1134	40	will	will	AUX
ftr-498	1134	41	almost	almost	ADV
ftr-498	1134	42	always	always	ADV
ftr-498	1134	43	be	be	AUX
ftr-498	1134	44	piddling	piddle	VERB
ftr-498	1134	45	.	.	PUNCT
ftr-498	1135	1	[	[	X
ftr-498	1135	2	vol	vol	NOUN
ftr-498	1135	3	.	.	PUNCT
ftr-498	1135	4	1:8	1:8	NUM
ftr-498	1135	5	harper	harper	NOUN
ftr-498	1135	6	and	and	CCONJ
ftr-498	1135	7	its	its	PRON
ftr-498	1135	8	aftermath	aftermath	NOUN
ftr-498	1135	9	pay	pay	NOUN
ftr-498	1135	10	?	?	PUNCT
ftr-498	1136	1	if	if	SCONJ
ftr-498	1136	2	the	the	DET
ftr-498	1136	3	retiree	retiree	NOUN
ftr-498	1136	4	itemizes	itemize	VERB
ftr-498	1136	5	deductions	deduction	NOUN
ftr-498	1136	6	on	on	ADP
ftr-498	1136	7	her	her	PRON
ftr-498	1136	8	federal	federal	ADJ
ftr-498	1136	9	return	return	NOUN
ftr-498	1136	10	,	,	PUNCT
ftr-498	1136	11	the	the	DET
ftr-498	1136	12	answer	answer	NOUN
ftr-498	1136	13	is	be	AUX
ftr-498	1136	14	$	$	SYM
ftr-498	1136	15	526.32	526.32	NUM
ftr-498	1136	16	.	.	PUNCT
ftr-498	1137	1	on	on	ADP
ftr-498	1137	2	balance	balance	NOUN
ftr-498	1137	3	,	,	PUNCT
ftr-498	1137	4	making	make	VERB
ftr-498	1137	5	her	her	PRON
ftr-498	1137	6	income	income	NOUN
ftr-498	1137	7	taxable	taxable	ADJ
ftr-498	1137	8	would	would	AUX
ftr-498	1137	9	cost	cost	VERB
ftr-498	1137	10	the	the	DET
ftr-498	1137	11	state	state	NOUN
ftr-498	1137	12	nothing	nothing	PRON
ftr-498	1137	13	,	,	PUNCT
ftr-498	1137	14	because	because	SCONJ
ftr-498	1137	15	it	it	PRON
ftr-498	1137	16	would	would	AUX
ftr-498	1137	17	recoup	recoup	VERB
ftr-498	1137	18	in	in	ADP
ftr-498	1137	19	full	full	ADJ
ftr-498	1137	20	the	the	DET
ftr-498	1137	21	increase	increase	NOUN
ftr-498	1137	22	in	in	ADP
ftr-498	1137	23	her	her	PRON
ftr-498	1137	24	pension	pension	NOUN
ftr-498	1137	25	.	.	PUNCT
ftr-498	1138	1	if	if	SCONJ
ftr-498	1138	2	the	the	DET
ftr-498	1138	3	retiree	retiree	NOUN
ftr-498	1138	4	does	do	AUX
ftr-498	1138	5	not	not	PART
ftr-498	1138	6	itemize	itemize	VERB
ftr-498	1138	7	and	and	CCONJ
ftr-498	1138	8	continues	continue	VERB
ftr-498	1138	9	to	to	PART
ftr-498	1138	10	forgo	forgo	VERB
ftr-498	1138	11	itemization	itemization	NOUN
ftr-498	1138	12	on	on	ADP
ftr-498	1138	13	her	her	PRON
ftr-498	1138	14	federal	federal	ADJ
ftr-498	1138	15	return	return	NOUN
ftr-498	1138	16	despite	despite	SCONJ
ftr-498	1138	17	having	have	VERB
ftr-498	1138	18	to	to	PART
ftr-498	1138	19	pay	pay	VERB
ftr-498	1138	20	state	state	NOUN
ftr-498	1138	21	income	income	NOUN
ftr-498	1138	22	tax	tax	NOUN
ftr-498	1138	23	,	,	PUNCT
ftr-498	1138	24	the	the	DET
ftr-498	1138	25	answer	answer	NOUN
ftr-498	1138	26	is	be	AUX
ftr-498	1138	27	$	$	SYM
ftr-498	1138	28	625	625	NUM
ftr-498	1138	29	.	.	PUNCT
ftr-498	1139	1	of	of	ADP
ftr-498	1139	2	that	that	DET
ftr-498	1139	3	amount	amount	NOUN
ftr-498	1139	4	,	,	PUNCT
ftr-498	1139	5	the	the	DET
ftr-498	1139	6	retiree	retiree	NOUN
ftr-498	1139	7	would	would	AUX
ftr-498	1139	8	return	return	VERB
ftr-498	1139	9	$	$	SYM
ftr-498	1139	10	531.25	531.25	NUM
ftr-498	1139	11	to	to	ADP
ftr-498	1139	12	the	the	DET
ftr-498	1139	13	state	state	NOUN
ftr-498	1139	14	(	(	PUNCT
ftr-498	1139	15	$	$	SYM
ftr-498	1139	16	500	500	NUM
ftr-498	1139	17	plus	plus	CCONJ
ftr-498	1139	18	5	5	NUM
ftr-498	1139	19	%	%	NOUN
ftr-498	1139	20	of	of	ADP
ftr-498	1139	21	the	the	DET
ftr-498	1139	22	$	$	SYM
ftr-498	1139	23	625	625	NUM
ftr-498	1139	24	addition	addition	NOUN
ftr-498	1139	25	)	)	PUNCT
ftr-498	1139	26	.	.	PUNCT
ftr-498	1140	1	the	the	DET
ftr-498	1140	2	difference	difference	NOUN
ftr-498	1140	3	of	of	ADP
ftr-498	1140	4	$	$	SYM
ftr-498	1140	5	93.75	93.75	NUM
ftr-498	1140	6	(	(	PUNCT
ftr-498	1140	7	15	15	NUM
ftr-498	1140	8	%	%	NOUN
ftr-498	1140	9	of	of	ADP
ftr-498	1140	10	the	the	DET
ftr-498	1140	11	$	$	SYM
ftr-498	1140	12	625	625	NUM
ftr-498	1140	13	addition	addition	NOUN
ftr-498	1140	14	)	)	PUNCT
ftr-498	1140	15	would	would	AUX
ftr-498	1140	16	cover	cover	VERB
ftr-498	1140	17	the	the	DET
ftr-498	1140	18	increase	increase	NOUN
ftr-498	1140	19	in	in	ADP
ftr-498	1140	20	the	the	DET
ftr-498	1140	21	retiree	retiree	NOUN
ftr-498	1140	22	's	's	PART
ftr-498	1140	23	federal	federal	ADJ
ftr-498	1140	24	income	income	NOUN
ftr-498	1140	25	tax	tax	NOUN
ftr-498	1140	26	liability	liability	NOUN
ftr-498	1140	27	as	as	ADP
ftr-498	1140	28	a	a	DET
ftr-498	1140	29	result	result	NOUN
ftr-498	1140	30	of	of	ADP
ftr-498	1140	31	raising	raise	VERB
ftr-498	1140	32	her	her	PRON
ftr-498	1140	33	pension	pension	NOUN
ftr-498	1140	34	while	while	SCONJ
ftr-498	1140	35	subjecting	subject	VERB
ftr-498	1140	36	it	it	PRON
ftr-498	1140	37	to	to	ADP
ftr-498	1140	38	state	state	NOUN
ftr-498	1140	39	income	income	NOUN
ftr-498	1140	40	tax	tax	NOUN
ftr-498	1140	41	.	.	PUNCT
ftr-498	1141	1	this	this	DET
ftr-498	1141	2	difference	difference	NOUN
ftr-498	1141	3	of	of	ADP
ftr-498	1141	4	$	$	SYM
ftr-498	1141	5	93.75	93.75	NUM
ftr-498	1141	6	is	be	AUX
ftr-498	1141	7	the	the	DET
ftr-498	1141	8	harm	harm	NOUN
ftr-498	1141	9	to	to	ADP
ftr-498	1141	10	the	the	DET
ftr-498	1141	11	federal	federal	ADJ
ftr-498	1141	12	government	government	NOUN
ftr-498	1141	13	that	that	PRON
ftr-498	1141	14	justice	justice	PROPN
ftr-498	1141	15	kennedy	kennedy	PROPN
ftr-498	1141	16	apparently	apparently	ADV
ftr-498	1141	17	had	have	VERB
ftr-498	1141	18	in	in	ADP
ftr-498	1141	19	mind	mind	NOUN
ftr-498	1141	20	in	in	ADP
ftr-498	1141	21	declaring	declare	VERB
ftr-498	1141	22	a	a	DET
ftr-498	1141	23	state	state	NOUN
ftr-498	1141	24	income	income	NOUN
ftr-498	1141	25	tax	tax	NOUN
ftr-498	1141	26	exemption	exemption	NOUN
ftr-498	1141	27	for	for	ADP
ftr-498	1141	28	state	state	NOUN
ftr-498	1141	29	but	but	CCONJ
ftr-498	1141	30	not	not	PART
ftr-498	1141	31	federal	federal	ADJ
ftr-498	1141	32	workers	worker	NOUN
ftr-498	1141	33	a	a	DET
ftr-498	1141	34	violation	violation	NOUN
ftr-498	1141	35	of	of	ADP
ftr-498	1141	36	the	the	DET
ftr-498	1141	37	doctrine	doctrine	NOUN
ftr-498	1141	38	of	of	ADP
ftr-498	1141	39	intergovernmental	intergovernmental	ADJ
ftr-498	1141	40	tax	tax	NOUN
ftr-498	1141	41	immunity	immunity	NOUN
ftr-498	1141	42	.	.	PUNCT
ftr-498	1142	1	it	it	PRON
ftr-498	1142	2	is	be	AUX
ftr-498	1142	3	,	,	PUNCT
ftr-498	1142	4	as	as	SCONJ
ftr-498	1142	5	i	i	PRON
ftr-498	1142	6	mentioned	mention	VERB
ftr-498	1142	7	,	,	PUNCT
ftr-498	1142	8	debatable	debatable	ADJ
ftr-498	1142	9	whether	whether	SCONJ
ftr-498	1142	10	the	the	DET
ftr-498	1142	11	federal	federal	ADJ
ftr-498	1142	12	government	government	NOUN
ftr-498	1142	13	was	be	AUX
ftr-498	1142	14	harmed	harm	VERB
ftr-498	1142	15	in	in	ADP
ftr-498	1142	16	any	any	DET
ftr-498	1142	17	way	way	NOUN
ftr-498	1142	18	,	,	PUNCT
ftr-498	1142	19	given	give	VERB
ftr-498	1142	20	that	that	SCONJ
ftr-498	1142	21	most	most	ADJ
ftr-498	1142	22	potential	potential	ADJ
ftr-498	1142	23	employees	employee	NOUN
ftr-498	1142	24	are	be	AUX
ftr-498	1142	25	ignorant	ignorant	ADJ
ftr-498	1142	26	of	of	ADP
ftr-498	1142	27	the	the	DET
ftr-498	1142	28	tax	tax	NOUN
ftr-498	1142	29	consequences	consequence	NOUN
ftr-498	1142	30	of	of	ADP
ftr-498	1142	31	their	their	PRON
ftr-498	1142	32	retirement	retirement	NOUN
ftr-498	1142	33	pay	pay	NOUN
ftr-498	1142	34	when	when	SCONJ
ftr-498	1142	35	choosing	choose	VERB
ftr-498	1142	36	between	between	ADP
ftr-498	1142	37	state	state	NOUN
ftr-498	1142	38	and	and	CCONJ
ftr-498	1142	39	federal	federal	ADJ
ftr-498	1142	40	employment	employment	NOUN
ftr-498	1142	41	,	,	PUNCT
ftr-498	1142	42	as	as	ADV
ftr-498	1142	43	well	well	ADV
ftr-498	1142	44	as	as	ADP
ftr-498	1142	45	unsure	unsure	ADJ
ftr-498	1142	46	in	in	ADP
ftr-498	1142	47	which	which	DET
ftr-498	1142	48	state	state	NOUN
ftr-498	1142	49	they	they	PRON
ftr-498	1142	50	will	will	AUX
ftr-498	1142	51	retire	retire	VERB
ftr-498	1142	52	.	.	PUNCT
ftr-498	1143	1	but	but	CCONJ
ftr-498	1143	2	no	no	DET
ftr-498	1143	3	more	more	ADV
ftr-498	1143	4	accurate	accurate	ADJ
ftr-498	1143	5	measure	measure	NOUN
ftr-498	1143	6	of	of	ADP
ftr-498	1143	7	the	the	DET
ftr-498	1143	8	injury	injury	NOUN
ftr-498	1143	9	to	to	ADP
ftr-498	1143	10	the	the	DET
ftr-498	1143	11	federal	federal	ADJ
ftr-498	1143	12	government	government	NOUN
ftr-498	1143	13	has	have	AUX
ftr-498	1143	14	been	be	AUX
ftr-498	1143	15	proposed	propose	VERB
ftr-498	1143	16	.	.	PUNCT
ftr-498	1144	1	if	if	SCONJ
ftr-498	1144	2	the	the	DET
ftr-498	1144	3	court	court	NOUN
ftr-498	1144	4	's	's	PART
ftr-498	1144	5	analysis	analysis	NOUN
ftr-498	1144	6	in	in	ADP
ftr-498	1144	7	davis	davis	PROPN
ftr-498	1144	8	is	be	AUX
ftr-498	1144	9	correct	correct	ADJ
ftr-498	1144	10	,	,	PUNCT
ftr-498	1144	11	the	the	DET
ftr-498	1144	12	federal	federal	ADJ
ftr-498	1144	13	government	government	NOUN
ftr-498	1144	14	was	be	AUX
ftr-498	1144	15	injured	injure	VERB
ftr-498	1144	16	by	by	ADP
ftr-498	1144	17	michigan	michigan	PROPN
ftr-498	1144	18	's	's	PART
ftr-498	1144	19	discriminatory	discriminatory	ADJ
ftr-498	1144	20	tax	tax	NOUN
ftr-498	1144	21	scheme	scheme	NOUN
ftr-498	1144	22	only	only	ADV
ftr-498	1144	23	insofar	insofar	ADV
ftr-498	1144	24	as	as	SCONJ
ftr-498	1144	25	the	the	DET
ftr-498	1144	26	state	state	NOUN
ftr-498	1144	27	refrained	refrain	VERB
ftr-498	1144	28	from	from	ADP
ftr-498	1144	29	taxing	tax	VERB
ftr-498	1144	30	the	the	DET
ftr-498	1144	31	state	state	NOUN
ftr-498	1144	32	pensions	pension	NOUN
ftr-498	1144	33	it	it	PRON
ftr-498	1144	34	paid	pay	VERB
ftr-498	1144	35	to	to	ADP
ftr-498	1144	36	retirees	retiree	NOUN
ftr-498	1144	37	who	who	PRON
ftr-498	1144	38	would	would	AUX
ftr-498	1144	39	have	have	AUX
ftr-498	1144	40	availed	avail	VERB
ftr-498	1144	41	themselves	themselves	PRON
ftr-498	1144	42	of	of	ADP
ftr-498	1144	43	the	the	DET
ftr-498	1144	44	standard	standard	ADJ
ftr-498	1144	45	deduction	deduction	NOUN
ftr-498	1144	46	on	on	ADP
ftr-498	1144	47	their	their	PRON
ftr-498	1144	48	federal	federal	ADJ
ftr-498	1144	49	returns	return	NOUN
ftr-498	1144	50	had	have	VERB
ftr-498	1144	51	their	their	PRON
ftr-498	1144	52	pensions	pension	NOUN
ftr-498	1144	53	been	be	AUX
ftr-498	1144	54	taxed	tax	VERB
ftr-498	1144	55	.	.	PUNCT
ftr-498	1145	1	there	there	PRON
ftr-498	1145	2	are	be	VERB
ftr-498	1145	3	reasons	reason	NOUN
ftr-498	1145	4	for	for	ADP
ftr-498	1145	5	thinking	think	VERB
ftr-498	1145	6	that	that	SCONJ
ftr-498	1145	7	the	the	DET
ftr-498	1145	8	court	court	NOUN
ftr-498	1145	9	's	's	PART
ftr-498	1145	10	analysis	analysis	NOUN
ftr-498	1145	11	overstates	overstate	VERB
ftr-498	1145	12	the	the	DET
ftr-498	1145	13	federal	federal	ADJ
ftr-498	1145	14	government	government	NOUN
ftr-498	1145	15	's	's	PART
ftr-498	1145	16	injury	injury	NOUN
ftr-498	1145	17	;	;	PUNCT
ftr-498	1145	18	indeed	indeed	ADV
ftr-498	1145	19	,	,	PUNCT
ftr-498	1145	20	there	there	PRON
ftr-498	1145	21	are	be	VERB
ftr-498	1145	22	reasons	reason	NOUN
ftr-498	1145	23	for	for	ADP
ftr-498	1145	24	thinking	think	VERB
ftr-498	1145	25	that	that	SCONJ
ftr-498	1145	26	the	the	DET
ftr-498	1145	27	federal	federal	ADJ
ftr-498	1145	28	government	government	NOUN
ftr-498	1145	29	can	can	AUX
ftr-498	1145	30	not	not	PART
ftr-498	1145	31	properly	properly	ADV
ftr-498	1145	32	be	be	AUX
ftr-498	1145	33	said	say	VERB
ftr-498	1145	34	to	to	PART
ftr-498	1145	35	have	have	AUX
ftr-498	1145	36	suffered	suffer	VERB
ftr-498	1145	37	any	any	DET
ftr-498	1145	38	harm	harm	NOUN
ftr-498	1145	39	at	at	ADV
ftr-498	1145	40	all	all	ADV
ftr-498	1145	41	,	,	PUNCT
ftr-498	1145	42	and	and	CCONJ
ftr-498	1145	43	thus	thus	ADV
ftr-498	1145	44	that	that	SCONJ
ftr-498	1145	45	davis	davis	PROPN
ftr-498	1145	46	was	be	AUX
ftr-498	1145	47	wrongly	wrongly	ADV
ftr-498	1145	48	decided	decide	VERB
ftr-498	1145	49	.	.	PUNCT
ftr-498	1146	1	"9	"9	PROPN
ftr-498	1147	1	but	but	CCONJ
ftr-498	1147	2	if	if	SCONJ
ftr-498	1147	3	one	one	NUM
ftr-498	1147	4	169	169	NUM
ftr-498	1147	5	.	.	PUNCT
ftr-498	1148	1	david	david	PROPN
ftr-498	1148	2	richardson	richardson	PROPN
ftr-498	1148	3	offers	offer	VERB
ftr-498	1148	4	two	two	NUM
ftr-498	1148	5	reasons	reason	NOUN
ftr-498	1148	6	for	for	ADP
ftr-498	1148	7	this	this	DET
ftr-498	1148	8	conclusion	conclusion	NOUN
ftr-498	1148	9	.	.	PUNCT
ftr-498	1149	1	first	first	ADV
ftr-498	1149	2	,	,	PUNCT
ftr-498	1149	3	he	he	PRON
ftr-498	1149	4	says	say	VERB
ftr-498	1149	5	,	,	PUNCT
ftr-498	1149	6	any	any	DET
ftr-498	1149	7	harm	harm	NOUN
ftr-498	1149	8	that	that	SCONJ
ftr-498	1149	9	the	the	DET
ftr-498	1149	10	federal	federal	ADJ
ftr-498	1149	11	government	government	NOUN
ftr-498	1149	12	suffered	suffer	VERB
ftr-498	1149	13	as	as	ADP
ftr-498	1149	14	a	a	DET
ftr-498	1149	15	result	result	NOUN
ftr-498	1149	16	of	of	ADP
ftr-498	1149	17	the	the	DET
ftr-498	1149	18	standard	standard	ADJ
ftr-498	1149	19	deduction	deduction	NOUN
ftr-498	1149	20	was	be	AUX
ftr-498	1149	21	selfinflicted	selfinflicte	VERB
ftr-498	1149	22	.	.	PUNCT
ftr-498	1150	1	congress	congress	PROPN
ftr-498	1150	2	plainly	plainly	ADV
ftr-498	1150	3	could	could	AUX
ftr-498	1150	4	have	have	AUX
ftr-498	1150	5	enacted	enact	VERB
ftr-498	1150	6	a	a	DET
ftr-498	1150	7	tax	tax	NOUN
ftr-498	1150	8	code	code	NOUN
ftr-498	1150	9	that	that	PRON
ftr-498	1150	10	required	require	VERB
ftr-498	1150	11	taxpayers	taxpayer	NOUN
ftr-498	1150	12	to	to	PART
ftr-498	1150	13	itemize	itemize	VERB
ftr-498	1150	14	all	all	DET
ftr-498	1150	15	their	their	PRON
ftr-498	1150	16	deductible	deductible	ADJ
ftr-498	1150	17	expenses	expense	NOUN
ftr-498	1150	18	in	in	ADP
ftr-498	1150	19	computing	compute	VERB
ftr-498	1150	20	their	their	PRON
ftr-498	1150	21	taxable	taxable	ADJ
ftr-498	1150	22	income	income	NOUN
ftr-498	1150	23	.	.	PUNCT
ftr-498	1151	1	under	under	ADP
ftr-498	1151	2	that	that	DET
ftr-498	1151	3	regime	regime	NOUN
ftr-498	1151	4	,	,	PUNCT
ftr-498	1151	5	a	a	DET
ftr-498	1151	6	state	state	NOUN
ftr-498	1151	7	tax	tax	NOUN
ftr-498	1151	8	exemption	exemption	NOUN
ftr-498	1151	9	for	for	ADP
ftr-498	1151	10	state	state	NOUN
ftr-498	1151	11	retirees	retiree	NOUN
ftr-498	1151	12	could	could	AUX
ftr-498	1151	13	not	not	PART
ftr-498	1151	14	have	have	AUX
ftr-498	1151	15	disadvantaged	disadvantage	VERB
ftr-498	1151	16	the	the	DET
ftr-498	1151	17	federal	federal	ADJ
ftr-498	1151	18	government	government	NOUN
ftr-498	1151	19	in	in	ADP
ftr-498	1151	20	any	any	DET
ftr-498	1151	21	significant	significant	ADJ
ftr-498	1151	22	way	way	NOUN
ftr-498	1151	23	,	,	PUNCT
ftr-498	1151	24	because	because	SCONJ
ftr-498	1151	25	state	state	NOUN
ftr-498	1151	26	taxes	taxis	NOUN
ftr-498	1151	27	would	would	AUX
ftr-498	1151	28	routinely	routinely	ADV
ftr-498	1151	29	have	have	AUX
ftr-498	1151	30	been	be	AUX
ftr-498	1151	31	deducted	deduct	VERB
ftr-498	1151	32	.	.	PUNCT
ftr-498	1152	1	instead	instead	ADV
ftr-498	1152	2	,	,	PUNCT
ftr-498	1152	3	congress	congress	PROPN
ftr-498	1152	4	adopted	adopt	VERB
ftr-498	1152	5	a	a	DET
ftr-498	1152	6	standard	standard	ADJ
ftr-498	1152	7	deduction	deduction	NOUN
ftr-498	1152	8	that	that	PRON
ftr-498	1152	9	made	make	VERB
ftr-498	1152	10	available	available	ADJ
ftr-498	1152	11	to	to	ADP
ftr-498	1152	12	some	some	DET
ftr-498	1152	13	taxpayers	taxpayer	NOUN
ftr-498	1152	14	deductions	deduction	NOUN
ftr-498	1152	15	to	to	PART
ftr-498	1152	16	which	which	PRON
ftr-498	1152	17	they	they	PRON
ftr-498	1152	18	otherwise	otherwise	ADV
ftr-498	1152	19	would	would	AUX
ftr-498	1152	20	not	not	PART
ftr-498	1152	21	have	have	AUX
ftr-498	1152	22	been	be	AUX
ftr-498	1152	23	entitled	entitle	VERB
ftr-498	1152	24	,	,	PUNCT
ftr-498	1152	25	to	to	PART
ftr-498	1152	26	save	save	VERB
ftr-498	1152	27	the	the	DET
ftr-498	1152	28	internal	internal	ADJ
ftr-498	1152	29	revenue	revenue	NOUN
ftr-498	1152	30	service	service	NOUN
ftr-498	1152	31	the	the	DET
ftr-498	1152	32	administrative	administrative	ADJ
ftr-498	1152	33	expenses	expense	NOUN
ftr-498	1152	34	that	that	SCONJ
ftr-498	1152	35	more	more	ADV
ftr-498	1152	36	complicated	complicated	ADJ
ftr-498	1152	37	returns	return	NOUN
ftr-498	1152	38	would	would	AUX
ftr-498	1152	39	entail	entail	VERB
ftr-498	1152	40	and	and	CCONJ
ftr-498	1152	41	to	to	PART
ftr-498	1152	42	ease	ease	VERB
ftr-498	1152	43	the	the	DET
ftr-498	1152	44	compliance	compliance	NOUN
ftr-498	1152	45	burden	burden	NOUN
ftr-498	1152	46	on	on	ADP
ftr-498	1152	47	taxpayers	taxpayer	NOUN
ftr-498	1152	48	.	.	PUNCT
ftr-498	1153	1	if	if	SCONJ
ftr-498	1153	2	congress	congress	PROPN
ftr-498	1153	3	's	's	PART
ftr-498	1153	4	generosity	generosity	NOUN
ftr-498	1153	5	in	in	ADP
ftr-498	1153	6	this	this	DET
ftr-498	1153	7	regard	regard	NOUN
ftr-498	1153	8	compelled	compel	VERB
ftr-498	1153	9	the	the	DET
ftr-498	1153	10	federal	federal	ADJ
ftr-498	1153	11	government	government	NOUN
ftr-498	1153	12	to	to	PART
ftr-498	1153	13	incur	incur	VERB
ftr-498	1153	14	additional	additional	ADJ
ftr-498	1153	15	hiring	hiring	NOUN
ftr-498	1153	16	costs	cost	NOUN
ftr-498	1153	17	in	in	ADP
ftr-498	1153	18	competing	compete	VERB
ftr-498	1153	19	with	with	ADP
ftr-498	1153	20	public	public	ADJ
ftr-498	1153	21	employers	employer	NOUN
ftr-498	1153	22	at	at	ADP
ftr-498	1153	23	the	the	DET
ftr-498	1153	24	state	state	NOUN
ftr-498	1153	25	level	level	NOUN
ftr-498	1153	26	.	.	PUNCT
ftr-498	1154	1	congress	congress	PROPN
ftr-498	1154	2	had	have	VERB
ftr-498	1154	3	only	only	ADV
ftr-498	1154	4	itself	itself	PRON
ftr-498	1154	5	to	to	PART
ftr-498	1154	6	blame	blame	VERB
ftr-498	1154	7	.	.	PUNCT
ftr-498	1155	1	it	it	PRON
ftr-498	1155	2	can	can	AUX
ftr-498	1155	3	be	be	AUX
ftr-498	1155	4	presumed	presume	VERB
ftr-498	1155	5	to	to	PART
ftr-498	1155	6	have	have	AUX
ftr-498	1155	7	waived	waive	VERB
ftr-498	1155	8	the	the	DET
ftr-498	1155	9	federal	federal	ADJ
ftr-498	1155	10	government	government	NOUN
ftr-498	1155	11	's	's	PART
ftr-498	1155	12	right	right	NOUN
ftr-498	1155	13	to	to	ADP
ftr-498	1155	14	nondiscrimination	nondiscrimination	NOUN
ftr-498	1155	15	in	in	ADP
ftr-498	1155	16	state	state	NOUN
ftr-498	1155	17	taxation	taxation	NOUN
ftr-498	1155	18	to	to	ADP
ftr-498	1155	19	this	this	DET
ftr-498	1155	20	extent	extent	NOUN
ftr-498	1155	21	.	.	PUNCT
ftr-498	1156	1	second	second	ADJ
ftr-498	1156	2	.	.	PUNCT
ftr-498	1157	1	richardson	richardson	PROPN
ftr-498	1157	2	argues	argue	VERB
ftr-498	1157	3	.	.	PUNCT
ftr-498	1158	1	citing	cite	VERB
ftr-498	1158	2	old	old	ADJ
ftr-498	1158	3	colony	colony	PROPN
ftr-498	1158	4	trust	trust	PROPN
ftr-498	1158	5	co.	co.	PROPN
ftr-498	1159	1	v.	v.	PROPN
ftr-498	1159	2	commissioner	commissioner	PROPN
ftr-498	1159	3	,	,	PUNCT
ftr-498	1159	4	279	279	NUM
ftr-498	1159	5	u.s	u.s	PROPN
ftr-498	1159	6	.	.	PROPN
ftr-498	1159	7	716	716	NUM
ftr-498	1159	8	(	(	PUNCT
ftr-498	1159	9	1929	1929	NUM
ftr-498	1159	10	)	)	PUNCT
ftr-498	1159	11	.	.	PUNCT
ftr-498	1160	1	the	the	DET
ftr-498	1160	2	federal	federal	ADJ
ftr-498	1160	3	government	government	NOUN
ftr-498	1160	4	could	could	AUX
ftr-498	1160	5	have	have	AUX
ftr-498	1160	6	chosen	choose	VERB
ftr-498	1160	7	to	to	PART
ftr-498	1160	8	treat	treat	VERB
ftr-498	1160	9	state	state	NOUN
ftr-498	1160	10	tax	tax	NOUN
ftr-498	1160	11	exemptions	exemption	NOUN
ftr-498	1160	12	for	for	ADP
ftr-498	1160	13	state	state	NOUN
ftr-498	1160	14	retirees	retiree	NOUN
ftr-498	1160	15	as	as	ADP
ftr-498	1160	16	a	a	DET
ftr-498	1160	17	form	form	NOUN
ftr-498	1160	18	of	of	ADP
ftr-498	1160	19	compensation	compensation	NOUN
ftr-498	1160	20	.	.	PUNCT
ftr-498	1161	1	and	and	CCONJ
ftr-498	1161	2	could	could	AUX
ftr-498	1161	3	have	have	AUX
ftr-498	1161	4	imposed	impose	VERB
ftr-498	1161	5	federal	federal	ADJ
ftr-498	1161	6	income	income	NOUN
ftr-498	1161	7	tax	tax	NOUN
ftr-498	1161	8	on	on	ADP
ftr-498	1161	9	the	the	DET
ftr-498	1161	10	value	value	NOUN
ftr-498	1161	11	of	of	ADP
ftr-498	1161	12	this	this	DET
ftr-498	1161	13	benefit	benefit	NOUN
ftr-498	1161	14	.	.	PUNCT
ftr-498	1162	1	if	if	SCONJ
ftr-498	1162	2	,	,	PUNCT
ftr-498	1162	3	by	by	ADP
ftr-498	1162	4	deciding	decide	VERB
ftr-498	1162	5	not	not	PART
ftr-498	1162	6	to	to	PART
ftr-498	1162	7	gross	gross	VERB
ftr-498	1162	8	-	-	PUNCT
ftr-498	1162	9	up	up	ADP
ftr-498	1162	10	state	state	NOUN
ftr-498	1162	11	pensions	pension	NOUN
ftr-498	1162	12	,	,	PUNCT
ftr-498	1162	13	it	it	PRON
ftr-498	1162	14	handicapped	handicap	VERB
ftr-498	1162	15	itself	itself	PRON
ftr-498	1162	16	in	in	ADP
ftr-498	1162	17	its	its	PRON
ftr-498	1162	18	role	role	NOUN
ftr-498	1162	19	as	as	ADP
ftr-498	1162	20	an	an	DET
ftr-498	1162	21	employer	employer	NOUN
ftr-498	1162	22	,	,	PUNCT
ftr-498	1162	23	it	it	PRON
ftr-498	1162	24	can	can	AUX
ftr-498	1162	25	not	not	PART
ftr-498	1162	26	rightly	rightly	ADV
ftr-498	1162	27	require	require	VERB
ftr-498	1162	28	states	state	NOUN
ftr-498	1162	29	to	to	PART
ftr-498	1162	30	compensate	compensate	VERB
ftr-498	1162	31	it	it	PRON
ftr-498	1162	32	for	for	ADP
ftr-498	1162	33	its	its	PRON
ftr-498	1162	34	disability	disability	NOUN
ftr-498	1162	35	.	.	PUNCT
ftr-498	1163	1	see	see	VERB
ftr-498	1163	2	richardson	richardson	PROPN
ftr-498	1163	3	,	,	PUNCT
ftr-498	1163	4	supra	supra	PROPN
ftr-498	1163	5	note	note	PROPN
ftr-498	1163	6	164	164	NUM
ftr-498	1163	7	,	,	PUNCT
ftr-498	1163	8	at	at	ADP
ftr-498	1163	9	439	439	NUM
ftr-498	1163	10	n.168	n.168	NOUN
ftr-498	1163	11	.	.	PUNCT
ftr-498	1164	1	there	there	PRON
ftr-498	1164	2	is	be	VERB
ftr-498	1164	3	no	no	DET
ftr-498	1164	4	evidence	evidence	NOUN
ftr-498	1164	5	that	that	SCONJ
ftr-498	1164	6	the	the	DET
ftr-498	1164	7	court	court	NOUN
ftr-498	1164	8	considered	consider	VERB
ftr-498	1164	9	either	either	DET
ftr-498	1164	10	of	of	ADP
ftr-498	1164	11	these	these	DET
ftr-498	1164	12	intriguing	intriguing	ADJ
ftr-498	1164	13	arguments	argument	NOUN
ftr-498	1164	14	19931	19931	NUM
ftr-498	1164	15	florida	florida	PROPN
ftr-498	1164	16	tax	tax	NOUN
ftr-498	1164	17	review	review	NOUN
ftr-498	1164	18	in	in	ADP
ftr-498	1164	19	davis	davis	PROPN
ftr-498	1164	20	.	.	PUNCT
ftr-498	1165	1	should	should	AUX
ftr-498	1165	2	they	they	PRON
ftr-498	1165	3	have	have	AUX
ftr-498	1165	4	altered	alter	VERB
ftr-498	1165	5	its	its	PRON
ftr-498	1165	6	conclusion	conclusion	NOUN
ftr-498	1165	7	?	?	PUNCT
ftr-498	1166	1	a	a	DET
ftr-498	1166	2	careful	careful	ADJ
ftr-498	1166	3	answer	answer	NOUN
ftr-498	1166	4	to	to	ADP
ftr-498	1166	5	that	that	DET
ftr-498	1166	6	question	question	NOUN
ftr-498	1166	7	would	would	AUX
ftr-498	1166	8	require	require	VERB
ftr-498	1166	9	more	more	ADV
ftr-498	1166	10	extended	extended	ADJ
ftr-498	1166	11	argument	argument	NOUN
ftr-498	1166	12	than	than	SCONJ
ftr-498	1166	13	i	i	PRON
ftr-498	1166	14	can	can	AUX
ftr-498	1166	15	offer	offer	VERB
ftr-498	1166	16	here	here	ADV
ftr-498	1166	17	.	.	PUNCT
ftr-498	1167	1	a	a	DET
ftr-498	1167	2	few	few	ADJ
ftr-498	1167	3	thoughts	thought	NOUN
ftr-498	1167	4	must	must	AUX
ftr-498	1167	5	suffice	suffice	VERB
ftr-498	1167	6	.	.	PUNCT
ftr-498	1168	1	the	the	DET
ftr-498	1168	2	first	first	ADJ
ftr-498	1168	3	argument	argument	NOUN
ftr-498	1168	4	assumes	assume	VERB
ftr-498	1168	5	that	that	SCONJ
ftr-498	1168	6	the	the	DET
ftr-498	1168	7	federal	federal	ADJ
ftr-498	1168	8	government	government	NOUN
ftr-498	1168	9	's	's	PART
ftr-498	1168	10	consent	consent	NOUN
ftr-498	1168	11	to	to	ADP
ftr-498	1168	12	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	1168	13	taxation	taxation	NOUN
ftr-498	1168	14	of	of	ADP
ftr-498	1168	15	its	its	PRON
ftr-498	1168	16	employees	employee	NOUN
ftr-498	1168	17	in	in	ADP
ftr-498	1168	18	4	4	NUM
ftr-498	1168	19	u.s.c	u.s.c	ADJ
ftr-498	1168	20	.	.	PUNCT
ftr-498	1169	1	§	§	PROPN
ftr-498	1169	2	ill	ill	PROPN
ftr-498	1169	3	does	do	AUX
ftr-498	1169	4	not	not	PART
ftr-498	1169	5	take	take	VERB
ftr-498	1169	6	as	as	ADP
ftr-498	1169	7	given	give	VERB
ftr-498	1169	8	whatever	whatever	DET
ftr-498	1169	9	provisions	provision	NOUN
ftr-498	1169	10	the	the	DET
ftr-498	1169	11	internal	internal	PROPN
ftr-498	1169	12	revenue	revenue	NOUN
ftr-498	1169	13	code	code	NOUN
ftr-498	1169	14	contains	contain	VERB
ftr-498	1169	15	,	,	PUNCT
ftr-498	1169	16	and	and	CCONJ
ftr-498	1169	17	that	that	SCONJ
ftr-498	1169	18	the	the	DET
ftr-498	1169	19	doctrine	doctrine	NOUN
ftr-498	1169	20	of	of	ADP
ftr-498	1169	21	intergovernmental	intergovernmental	ADJ
ftr-498	1169	22	tax	tax	NOUN
ftr-498	1169	23	immunity	immunity	NOUN
ftr-498	1169	24	does	do	AUX
ftr-498	1169	25	not	not	PART
ftr-498	1169	26	do	do	VERB
ftr-498	1169	27	so	so	ADV
ftr-498	1169	28	either	either	ADV
ftr-498	1169	29	.	.	PUNCT
ftr-498	1170	1	the	the	DET
ftr-498	1170	2	second	second	ADJ
ftr-498	1170	3	assumes	assume	VERB
ftr-498	1170	4	that	that	SCONJ
ftr-498	1170	5	section	section	NOUN
ftr-498	1170	6	i11	i11	NOUN
ftr-498	1170	7	and	and	CCONJ
ftr-498	1170	8	the	the	DET
ftr-498	1170	9	intergovernmental	intergovernmental	ADJ
ftr-498	1170	10	immunity	immunity	NOUN
ftr-498	1170	11	doctrine	doctrine	NOUN
ftr-498	1170	12	do	do	AUX
ftr-498	1170	13	not	not	PART
ftr-498	1170	14	operate	operate	VERB
ftr-498	1170	15	against	against	ADP
ftr-498	1170	16	the	the	DET
ftr-498	1170	17	backdrop	backdrop	NOUN
ftr-498	1170	18	of	of	ADP
ftr-498	1170	19	the	the	DET
ftr-498	1170	20	federal	federal	ADJ
ftr-498	1170	21	government	government	NOUN
ftr-498	1170	22	's	's	PART
ftr-498	1170	23	established	establish	VERB
ftr-498	1170	24	practices	practice	NOUN
ftr-498	1170	25	with	with	ADP
ftr-498	1170	26	respect	respect	NOUN
ftr-498	1170	27	to	to	ADP
ftr-498	1170	28	imputing	impute	VERB
ftr-498	1170	29	taxable	taxable	ADJ
ftr-498	1170	30	income	income	NOUN
ftr-498	1170	31	.	.	PUNCT
ftr-498	1171	1	both	both	DET
ftr-498	1171	2	assumptions	assumption	NOUN
ftr-498	1171	3	call	call	VERB
ftr-498	1171	4	for	for	ADP
ftr-498	1171	5	some	some	DET
ftr-498	1171	6	justification	justification	NOUN
ftr-498	1171	7	.	.	PUNCT
ftr-498	1172	1	it	it	PRON
ftr-498	1172	2	is	be	AUX
ftr-498	1172	3	true	true	ADJ
ftr-498	1172	4	that	that	SCONJ
ftr-498	1172	5	the	the	DET
ftr-498	1172	6	standard	standard	ADJ
ftr-498	1172	7	deduction	deduction	NOUN
ftr-498	1172	8	,	,	PUNCT
ftr-498	1172	9	introduced	introduce	VERB
ftr-498	1172	10	in	in	ADP
ftr-498	1172	11	1944	1944	NUM
ftr-498	1172	12	,	,	PUNCT
ftr-498	1172	13	postdated	postdate	VERB
ftr-498	1172	14	the	the	DET
ftr-498	1172	15	public	public	ADJ
ftr-498	1172	16	salary	salary	NOUN
ftr-498	1172	17	tax	tax	NOUN
ftr-498	1172	18	act	act	NOUN
ftr-498	1172	19	of	of	ADP
ftr-498	1172	20	1939	1939	NUM
ftr-498	1172	21	,	,	PUNCT
ftr-498	1172	22	of	of	ADP
ftr-498	1172	23	which	which	DET
ftr-498	1172	24	section	section	NOUN
ftr-498	1172	25	111	111	NUM
ftr-498	1172	26	was	be	AUX
ftr-498	1172	27	a	a	DET
ftr-498	1172	28	part	part	NOUN
ftr-498	1172	29	,	,	PUNCT
ftr-498	1172	30	as	as	ADV
ftr-498	1172	31	well	well	ADV
ftr-498	1172	32	as	as	ADP
ftr-498	1172	33	the	the	DET
ftr-498	1172	34	older	old	ADJ
ftr-498	1172	35	doctrine	doctrine	NOUN
ftr-498	1172	36	of	of	ADP
ftr-498	1172	37	intergovernmental	intergovernmental	ADJ
ftr-498	1172	38	tax	tax	NOUN
ftr-498	1172	39	immunity	immunity	NOUN
ftr-498	1172	40	.	.	PUNCT
ftr-498	1173	1	but	but	CCONJ
ftr-498	1173	2	there	there	PRON
ftr-498	1173	3	is	be	VERB
ftr-498	1173	4	nothing	nothing	PRON
ftr-498	1173	5	to	to	PART
ftr-498	1173	6	suggest	suggest	VERB
ftr-498	1173	7	that	that	SCONJ
ftr-498	1173	8	congress	congress	PROPN
ftr-498	1173	9	intentionally	intentionally	ADV
ftr-498	1173	10	waived	waive	VERB
ftr-498	1173	11	part	part	NOUN
ftr-498	1173	12	of	of	ADP
ftr-498	1173	13	the	the	DET
ftr-498	1173	14	protection	protection	NOUN
ftr-498	1173	15	that	that	PRON
ftr-498	1173	16	section	section	VERB
ftr-498	1173	17	111	111	NUM
ftr-498	1173	18	or	or	CCONJ
ftr-498	1173	19	the	the	DET
ftr-498	1173	20	doctrine	doctrine	NOUN
ftr-498	1173	21	of	of	ADP
ftr-498	1173	22	intergovernmental	intergovernmental	ADJ
ftr-498	1173	23	tax	tax	NOUN
ftr-498	1173	24	immunity	immunity	NOUN
ftr-498	1173	25	afforded	afford	VERB
ftr-498	1173	26	when	when	SCONJ
ftr-498	1173	27	it	it	PRON
ftr-498	1173	28	created	create	VERB
ftr-498	1173	29	a	a	DET
ftr-498	1173	30	standard	standard	ADJ
ftr-498	1173	31	deduction	deduction	NOUN
ftr-498	1173	32	for	for	ADP
ftr-498	1173	33	the	the	DET
ftr-498	1173	34	convenience	convenience	NOUN
ftr-498	1173	35	of	of	ADP
ftr-498	1173	36	taxpayers	taxpayer	NOUN
ftr-498	1173	37	and	and	CCONJ
ftr-498	1173	38	its	its	PRON
ftr-498	1173	39	own	own	ADJ
ftr-498	1173	40	administrative	administrative	ADJ
ftr-498	1173	41	officials	official	NOUN
ftr-498	1173	42	.	.	PUNCT
ftr-498	1174	1	of	of	ADP
ftr-498	1174	2	course	course	ADV
ftr-498	1174	3	,	,	PUNCT
ftr-498	1174	4	intentional	intentional	ADJ
ftr-498	1174	5	waiver	waiver	NOUN
ftr-498	1174	6	might	might	AUX
ftr-498	1174	7	not	not	PART
ftr-498	1174	8	be	be	AUX
ftr-498	1174	9	necessary	necessary	ADJ
ftr-498	1174	10	:	:	PUNCT
ftr-498	1174	11	a	a	DET
ftr-498	1174	12	court	court	NOUN
ftr-498	1174	13	might	might	AUX
ftr-498	1174	14	hold	hold	VERB
ftr-498	1174	15	congress	congress	PROPN
ftr-498	1174	16	responsible	responsible	ADJ
ftr-498	1174	17	for	for	ADP
ftr-498	1174	18	an	an	DET
ftr-498	1174	19	unintended	unintended	ADJ
ftr-498	1174	20	ramification	ramification	NOUN
ftr-498	1174	21	of	of	ADP
ftr-498	1174	22	its	its	PRON
ftr-498	1174	23	action	action	NOUN
ftr-498	1174	24	.	.	PUNCT
ftr-498	1175	1	the	the	DET
ftr-498	1175	2	question	question	NOUN
ftr-498	1175	3	here	here	ADV
ftr-498	1175	4	is	be	AUX
ftr-498	1175	5	which	which	PRON
ftr-498	1175	6	presumption	presumption	VERB
ftr-498	1175	7	to	to	PART
ftr-498	1175	8	make	make	VERB
ftr-498	1175	9	.	.	PUNCT
ftr-498	1176	1	richardson	richardson	PROPN
ftr-498	1176	2	's	's	PART
ftr-498	1176	3	argument	argument	NOUN
ftr-498	1176	4	might	might	AUX
ftr-498	1176	5	be	be	AUX
ftr-498	1176	6	strengthened	strengthen	VERB
ftr-498	1176	7	by	by	ADP
ftr-498	1176	8	adducing	adduce	VERB
ftr-498	1176	9	some	some	DET
ftr-498	1176	10	reason	reason	NOUN
ftr-498	1176	11	for	for	ADP
ftr-498	1176	12	the	the	DET
ftr-498	1176	13	presumption	presumption	NOUN
ftr-498	1176	14	he	he	PRON
ftr-498	1176	15	favors	favor	VERB
ftr-498	1176	16	.	.	PUNCT
ftr-498	1177	1	why	why	SCONJ
ftr-498	1177	2	should	should	AUX
ftr-498	1177	3	the	the	DET
ftr-498	1177	4	federal	federal	ADJ
ftr-498	1177	5	government	government	NOUN
ftr-498	1177	6	's	's	PART
ftr-498	1177	7	magnanimity	magnanimity	NOUN
ftr-498	1177	8	,	,	PUNCT
ftr-498	1177	9	in	in	ADP
ftr-498	1177	10	making	make	VERB
ftr-498	1177	11	available	available	ADJ
ftr-498	1177	12	a	a	DET
ftr-498	1177	13	standard	standard	ADJ
ftr-498	1177	14	deduction	deduction	NOUN
ftr-498	1177	15	,	,	PUNCT
ftr-498	1177	16	commit	commit	VERB
ftr-498	1177	17	it	it	PRON
ftr-498	1177	18	to	to	ADP
ftr-498	1177	19	a	a	DET
ftr-498	1177	20	further	further	ADJ
ftr-498	1177	21	generous	generous	ADJ
ftr-498	1177	22	act	act	NOUN
ftr-498	1177	23	-	-	PUNCT
ftr-498	1177	24	the	the	DET
ftr-498	1177	25	waiver	waiver	NOUN
ftr-498	1177	26	of	of	ADP
ftr-498	1177	27	its	its	PRON
ftr-498	1177	28	right	right	NOUN
ftr-498	1177	29	to	to	PART
ftr-498	1177	30	equal	equal	VERB
ftr-498	1177	31	treatment	treatment	NOUN
ftr-498	1177	32	under	under	ADP
ftr-498	1177	33	4	4	NUM
ftr-498	1177	34	u.s.c	u.s.c	ADJ
ftr-498	1177	35	.	.	PUNCT
ftr-498	1178	1	§	§	PROPN
ftr-498	1178	2	111	111	NUM
ftr-498	1178	3	and	and	CCONJ
ftr-498	1178	4	the	the	DET
ftr-498	1178	5	intergovernmental	intergovernmental	ADJ
ftr-498	1178	6	tax	tax	NOUN
ftr-498	1178	7	immunity	immunity	NOUN
ftr-498	1178	8	doctrine	doctrine	NOUN
ftr-498	1178	9	?	?	PUNCT
ftr-498	1179	1	one	one	NUM
ftr-498	1179	2	wonders	wonder	VERB
ftr-498	1179	3	whether	whether	SCONJ
ftr-498	1179	4	congress	congress	PROPN
ftr-498	1179	5	can	can	AUX
ftr-498	1179	6	fairly	fairly	ADV
ftr-498	1179	7	be	be	AUX
ftr-498	1179	8	held	hold	VERB
ftr-498	1179	9	fiscally	fiscally	ADV
ftr-498	1179	10	responsible	responsible	ADJ
ftr-498	1179	11	for	for	ADP
ftr-498	1179	12	not	not	PART
ftr-498	1179	13	noticing	notice	VERB
ftr-498	1179	14	that	that	SCONJ
ftr-498	1179	15	its	its	PRON
ftr-498	1179	16	protection	protection	NOUN
ftr-498	1179	17	against	against	ADP
ftr-498	1179	18	discrimination	discrimination	NOUN
ftr-498	1179	19	by	by	ADP
ftr-498	1179	20	states	state	NOUN
ftr-498	1179	21	could	could	AUX
ftr-498	1179	22	be	be	AUX
ftr-498	1179	23	undermined	undermine	VERB
ftr-498	1179	24	by	by	ADP
ftr-498	1179	25	the	the	DET
ftr-498	1179	26	enactment	enactment	NOUN
ftr-498	1179	27	of	of	ADP
ftr-498	1179	28	a	a	DET
ftr-498	1179	29	standard	standard	ADJ
ftr-498	1179	30	deduction	deduction	NOUN
ftr-498	1179	31	that	that	PRON
ftr-498	1179	32	neglected	neglect	VERB
ftr-498	1179	33	to	to	PART
ftr-498	1179	34	exclude	exclude	VERB
ftr-498	1179	35	state	state	NOUN
ftr-498	1179	36	employees	employee	NOUN
ftr-498	1179	37	who	who	PRON
ftr-498	1179	38	are	be	AUX
ftr-498	1179	39	not	not	PART
ftr-498	1179	40	subject	subject	ADJ
ftr-498	1179	41	to	to	ADP
ftr-498	1179	42	state	state	NOUN
ftr-498	1179	43	income	income	NOUN
ftr-498	1179	44	tax	tax	NOUN
ftr-498	1179	45	in	in	ADP
ftr-498	1179	46	states	state	NOUN
ftr-498	1179	47	in	in	ADP
ftr-498	1179	48	which	which	PRON
ftr-498	1179	49	federal	federal	ADJ
ftr-498	1179	50	employees	employee	NOUN
ftr-498	1179	51	are	be	AUX
ftr-498	1179	52	.	.	PUNCT
ftr-498	1180	1	richardson	richardson	PROPN
ftr-498	1180	2	's	's	PART
ftr-498	1180	3	first	first	ADJ
ftr-498	1180	4	argument	argument	NOUN
ftr-498	1180	5	also	also	ADV
ftr-498	1180	6	poses	pose	VERB
ftr-498	1180	7	the	the	DET
ftr-498	1180	8	question	question	NOUN
ftr-498	1180	9	of	of	ADP
ftr-498	1180	10	how	how	SCONJ
ftr-498	1180	11	the	the	DET
ftr-498	1180	12	relevant	relevant	ADJ
ftr-498	1180	13	counterfactual	counterfactual	ADJ
ftr-498	1180	14	judgment	judgment	NOUN
ftr-498	1180	15	should	should	AUX
ftr-498	1180	16	be	be	AUX
ftr-498	1180	17	cast	cast	VERB
ftr-498	1180	18	.	.	PUNCT
ftr-498	1181	1	after	after	ADV
ftr-498	1181	2	all	all	ADV
ftr-498	1181	3	,	,	PUNCT
ftr-498	1181	4	the	the	DET
ftr-498	1181	5	federal	federal	ADJ
ftr-498	1181	6	government	government	NOUN
ftr-498	1181	7	could	could	AUX
ftr-498	1181	8	presumably	presumably	ADV
ftr-498	1181	9	eliminate	eliminate	VERB
ftr-498	1181	10	deductions	deduction	NOUN
ftr-498	1181	11	for	for	ADP
ftr-498	1181	12	state	state	NOUN
ftr-498	1181	13	income	income	NOUN
ftr-498	1181	14	taxes	taxis	NOUN
ftr-498	1181	15	.	.	PUNCT
ftr-498	1182	1	thus	thus	ADV
ftr-498	1182	2	,	,	PUNCT
ftr-498	1182	3	the	the	DET
ftr-498	1182	4	only	only	ADJ
ftr-498	1182	5	reason	reason	NOUN
ftr-498	1182	6	that	that	SCONJ
ftr-498	1182	7	there	there	PRON
ftr-498	1182	8	is	be	VERB
ftr-498	1182	9	no	no	DET
ftr-498	1182	10	discrimination	discrimination	NOUN
ftr-498	1182	11	against	against	ADP
ftr-498	1182	12	the	the	DET
ftr-498	1182	13	federal	federal	ADJ
ftr-498	1182	14	government	government	NOUN
ftr-498	1182	15	in	in	ADP
ftr-498	1182	16	the	the	DET
ftr-498	1182	17	case	case	NOUN
ftr-498	1182	18	of	of	ADP
ftr-498	1182	19	state	state	NOUN
ftr-498	1182	20	retirees	retiree	NOUN
ftr-498	1182	21	who	who	PRON
ftr-498	1182	22	would	would	AUX
ftr-498	1182	23	itemize	itemize	VERB
ftr-498	1182	24	if	if	SCONJ
ftr-498	1182	25	state	state	NOUN
ftr-498	1182	26	pensions	pension	NOUN
ftr-498	1182	27	were	be	AUX
ftr-498	1182	28	taxed	tax	VERB
ftr-498	1182	29	by	by	ADP
ftr-498	1182	30	the	the	DET
ftr-498	1182	31	state	state	NOUN
ftr-498	1182	32	is	be	AUX
ftr-498	1182	33	that	that	SCONJ
ftr-498	1182	34	the	the	DET
ftr-498	1182	35	federal	federal	ADJ
ftr-498	1182	36	government	government	NOUN
ftr-498	1182	37	's	's	PART
ftr-498	1182	38	tax	tax	NOUN
ftr-498	1182	39	policy	policy	NOUN
ftr-498	1182	40	creates	create	VERB
ftr-498	1182	41	that	that	DET
ftr-498	1182	42	result	result	VERB
ftr-498	1182	43	.	.	PUNCT
ftr-498	1183	1	but	but	CCONJ
ftr-498	1183	2	why	why	SCONJ
ftr-498	1183	3	take	take	VERB
ftr-498	1183	4	that	that	DET
ftr-498	1183	5	part	part	NOUN
ftr-498	1183	6	of	of	ADP
ftr-498	1183	7	the	the	DET
ftr-498	1183	8	tax	tax	NOUN
ftr-498	1183	9	code	code	NOUN
ftr-498	1183	10	as	as	SCONJ
ftr-498	1183	11	given	give	VERB
ftr-498	1183	12	while	while	SCONJ
ftr-498	1183	13	treating	treat	VERB
ftr-498	1183	14	the	the	DET
ftr-498	1183	15	standard	standard	ADJ
ftr-498	1183	16	deduction	deduction	NOUN
ftr-498	1183	17	as	as	ADP
ftr-498	1183	18	a	a	DET
ftr-498	1183	19	variable	variable	NOUN
ftr-498	1183	20	,	,	PUNCT
ftr-498	1183	21	a	a	DET
ftr-498	1183	22	removable	removable	ADJ
ftr-498	1183	23	source	source	NOUN
ftr-498	1183	24	of	of	ADP
ftr-498	1183	25	the	the	DET
ftr-498	1183	26	federal	federal	ADJ
ftr-498	1183	27	government	government	NOUN
ftr-498	1183	28	's	's	PART
ftr-498	1183	29	disadvantage	disadvantage	NOUN
ftr-498	1183	30	in	in	ADP
ftr-498	1183	31	recruiting	recruiting	NOUN
ftr-498	1183	32	workers	worker	NOUN
ftr-498	1183	33	?	?	PUNCT
ftr-498	1184	1	there	there	PRON
ftr-498	1184	2	may	may	AUX
ftr-498	1184	3	be	be	AUX
ftr-498	1184	4	a	a	DET
ftr-498	1184	5	sound	sound	ADJ
ftr-498	1184	6	answer	answer	NOUN
ftr-498	1184	7	to	to	ADP
ftr-498	1184	8	this	this	DET
ftr-498	1184	9	question	question	NOUN
ftr-498	1184	10	,	,	PUNCT
ftr-498	1184	11	but	but	CCONJ
ftr-498	1184	12	richardson	richardson	PROPN
ftr-498	1184	13	's	's	PART
ftr-498	1184	14	article	article	NOUN
ftr-498	1184	15	does	do	AUX
ftr-498	1184	16	not	not	PART
ftr-498	1184	17	supply	supply	VERB
ftr-498	1184	18	it	it	PRON
ftr-498	1184	19	.	.	PUNCT
ftr-498	1185	1	richardson	richardson	PROPN
ftr-498	1185	2	's	's	PART
ftr-498	1185	3	second	second	ADJ
ftr-498	1185	4	argument	argument	NOUN
ftr-498	1185	5	encounters	encounter	VERB
ftr-498	1185	6	problems	problem	NOUN
ftr-498	1185	7	of	of	ADP
ftr-498	1185	8	scope	scope	NOUN
ftr-498	1185	9	and	and	CCONJ
ftr-498	1185	10	precedent	precedent	NOUN
ftr-498	1185	11	.	.	PUNCT
ftr-498	1186	1	because	because	SCONJ
ftr-498	1186	2	the	the	DET
ftr-498	1186	3	value	value	NOUN
ftr-498	1186	4	of	of	ADP
ftr-498	1186	5	the	the	DET
ftr-498	1186	6	state	state	NOUN
ftr-498	1186	7	income	income	NOUN
ftr-498	1186	8	tax	tax	NOUN
ftr-498	1186	9	exemption	exemption	NOUN
ftr-498	1186	10	received	receive	VERB
ftr-498	1186	11	by	by	ADP
ftr-498	1186	12	state	state	NOUN
ftr-498	1186	13	retirees	retiree	NOUN
ftr-498	1186	14	was	be	AUX
ftr-498	1186	15	potentially	potentially	ADV
ftr-498	1186	16	taxable	taxable	ADJ
ftr-498	1186	17	by	by	ADP
ftr-498	1186	18	the	the	DET
ftr-498	1186	19	federal	federal	ADJ
ftr-498	1186	20	government	government	NOUN
ftr-498	1186	21	under	under	ADP
ftr-498	1186	22	old	old	ADJ
ftr-498	1186	23	colony	colony	NOUN
ftr-498	1186	24	,	,	PUNCT
ftr-498	1186	25	he	he	PRON
ftr-498	1186	26	contends	contend	VERB
ftr-498	1186	27	,	,	PUNCT
ftr-498	1186	28	the	the	DET
ftr-498	1186	29	federal	federal	ADJ
ftr-498	1186	30	government	government	NOUN
ftr-498	1186	31	was	be	AUX
ftr-498	1186	32	not	not	PART
ftr-498	1186	33	harmed	harm	VERB
ftr-498	1186	34	by	by	ADP
ftr-498	1186	35	it	it	PRON
ftr-498	1186	36	,	,	PUNCT
ftr-498	1186	37	except	except	SCONJ
ftr-498	1186	38	insofar	insofar	ADV
ftr-498	1186	39	as	as	SCONJ
ftr-498	1186	40	it	it	PRON
ftr-498	1186	41	allowed	allow	VERB
ftr-498	1186	42	itself	itself	PRON
ftr-498	1186	43	to	to	PART
ftr-498	1186	44	be	be	AUX
ftr-498	1186	45	harmed	harm	VERB
ftr-498	1186	46	by	by	ADP
ftr-498	1186	47	not	not	PART
ftr-498	1186	48	taxing	tax	VERB
ftr-498	1186	49	that	that	DET
ftr-498	1186	50	benefit	benefit	NOUN
ftr-498	1186	51	.	.	PUNCT
ftr-498	1187	1	and	and	CCONJ
ftr-498	1187	2	any	any	DET
ftr-498	1187	3	injury	injury	NOUN
ftr-498	1187	4	the	the	DET
ftr-498	1187	5	federal	federal	ADJ
ftr-498	1187	6	government	government	NOUN
ftr-498	1187	7	brings	bring	VERB
ftr-498	1187	8	on	on	ADP
ftr-498	1187	9	itself	itself	PRON
ftr-498	1187	10	,	,	PUNCT
ftr-498	1187	11	richardson	richardson	PROPN
ftr-498	1187	12	says	say	VERB
ftr-498	1187	13	,	,	PUNCT
ftr-498	1187	14	can	can	AUX
ftr-498	1187	15	not	not	PART
ftr-498	1187	16	ground	ground	VERB
ftr-498	1187	17	a	a	DET
ftr-498	1187	18	claim	claim	NOUN
ftr-498	1187	19	to	to	ADP
ftr-498	1187	20	compensation	compensation	NOUN
ftr-498	1187	21	.	.	PUNCT
ftr-498	1188	1	the	the	DET
ftr-498	1188	2	problem	problem	NOUN
ftr-498	1188	3	with	with	ADP
ftr-498	1188	4	this	this	DET
ftr-498	1188	5	argument	argument	NOUN
ftr-498	1188	6	is	be	AUX
ftr-498	1188	7	that	that	SCONJ
ftr-498	1188	8	it	it	PRON
ftr-498	1188	9	threatens	threaten	VERB
ftr-498	1188	10	to	to	PART
ftr-498	1188	11	make	make	VERB
ftr-498	1188	12	4	4	NUM
ftr-498	1188	13	u.s.c	u.s.c	ADJ
ftr-498	1188	14	.	.	PUNCT
ftr-498	1189	1	§	§	PROPN
ftr-498	1189	2	111	111	NUM
ftr-498	1189	3	,	,	PUNCT
ftr-498	1189	4	and	and	CCONJ
ftr-498	1189	5	much	much	ADJ
ftr-498	1189	6	of	of	ADP
ftr-498	1189	7	the	the	DET
ftr-498	1189	8	intergovernmental	intergovernmental	ADJ
ftr-498	1189	9	immunity	immunity	NOUN
ftr-498	1189	10	doctrine	doctrine	NOUN
ftr-498	1189	11	,	,	PUNCT
ftr-498	1189	12	a	a	DET
ftr-498	1189	13	nullity	nullity	NOUN
ftr-498	1189	14	.	.	PUNCT
ftr-498	1190	1	if	if	SCONJ
ftr-498	1190	2	the	the	DET
ftr-498	1190	3	federal	federal	ADJ
ftr-498	1190	4	government	government	NOUN
ftr-498	1190	5	's	's	PART
ftr-498	1190	6	power	power	NOUN
ftr-498	1190	7	to	to	PART
ftr-498	1190	8	cure	cure	VERB
ftr-498	1190	9	any	any	DET
ftr-498	1190	10	instance	instance	NOUN
ftr-498	1190	11	of	of	ADP
ftr-498	1190	12	differential	differential	ADJ
ftr-498	1190	13	state	state	NOUN
ftr-498	1190	14	income	income	NOUN
ftr-498	1190	15	taxation	taxation	NOUN
ftr-498	1190	16	by	by	ADP
ftr-498	1190	17	imputing	impute	VERB
ftr-498	1190	18	income	income	NOUN
ftr-498	1190	19	to	to	ADP
ftr-498	1190	20	the	the	DET
ftr-498	1190	21	beneficiaries	beneficiary	NOUN
ftr-498	1190	22	deprived	deprive	VERB
ftr-498	1190	23	it	it	PRON
ftr-498	1190	24	of	of	ADP
ftr-498	1190	25	any	any	DET
ftr-498	1190	26	right	right	NOUN
ftr-498	1190	27	to	to	PART
ftr-498	1190	28	redress	redress	VERB
ftr-498	1190	29	,	,	PUNCT
ftr-498	1190	30	section	section	NOUN
ftr-498	1190	31	111	111	NUM
ftr-498	1190	32	would	would	AUX
ftr-498	1190	33	be	be	AUX
ftr-498	1190	34	an	an	DET
ftr-498	1190	35	empty	empty	ADJ
ftr-498	1190	36	string	string	NOUN
ftr-498	1190	37	of	of	ADP
ftr-498	1190	38	words	word	NOUN
ftr-498	1190	39	.	.	PUNCT
ftr-498	1191	1	indeed	indeed	ADV
ftr-498	1191	2	,	,	PUNCT
ftr-498	1191	3	it	it	PRON
ftr-498	1191	4	is	be	AUX
ftr-498	1191	5	hard	hard	ADJ
ftr-498	1191	6	to	to	PART
ftr-498	1191	7	see	see	VERB
ftr-498	1191	8	how	how	SCONJ
ftr-498	1191	9	the	the	DET
ftr-498	1191	10	federal	federal	ADJ
ftr-498	1191	11	government	government	NOUN
ftr-498	1191	12	could	could	AUX
ftr-498	1191	13	ever	ever	ADV
ftr-498	1191	14	demand	demand	VERB
ftr-498	1191	15	recompense	recompense	NOUN
ftr-498	1191	16	,	,	PUNCT
ftr-498	1191	17	under	under	ADP
ftr-498	1191	18	the	the	DET
ftr-498	1191	19	doctrine	doctrine	NOUN
ftr-498	1191	20	of	of	ADP
ftr-498	1191	21	intergovernmental	intergovernmental	ADJ
ftr-498	1191	22	tax	tax	NOUN
ftr-498	1191	23	immunity	immunity	NOUN
ftr-498	1191	24	,	,	PUNCT
ftr-498	1191	25	for	for	ADP
ftr-498	1191	26	the	the	DET
ftr-498	1191	27	discriminatory	discriminatory	ADJ
ftr-498	1191	28	taxation	taxation	NOUN
ftr-498	1191	29	of	of	ADP
ftr-498	1191	30	its	its	PRON
ftr-498	1191	31	employees	employee	NOUN
ftr-498	1191	32	or	or	CCONJ
ftr-498	1191	33	others	other	NOUN
ftr-498	1191	34	with	with	ADP
ftr-498	1191	35	whom	whom	PRON
ftr-498	1191	36	it	it	PRON
ftr-498	1191	37	deals	deal	VERB
ftr-498	1191	38	.	.	PUNCT
ftr-498	1192	1	the	the	DET
ftr-498	1192	2	federal	federal	ADJ
ftr-498	1192	3	government	government	NOUN
ftr-498	1192	4	enjoys	enjoy	VERB
ftr-498	1192	5	wide	wide	ADJ
ftr-498	1192	6	latitude	latitude	NOUN
ftr-498	1192	7	in	in	ADP
ftr-498	1192	8	determining	determine	VERB
ftr-498	1192	9	what	what	PRON
ftr-498	1192	10	benefits	benefit	NOUN
ftr-498	1192	11	to	to	PART
ftr-498	1192	12	treat	treat	VERB
ftr-498	1192	13	as	as	ADP
ftr-498	1192	14	imputed	impute	VERB
ftr-498	1192	15	income	income	NOUN
ftr-498	1192	16	.	.	PUNCT
ftr-498	1193	1	although	although	SCONJ
ftr-498	1193	2	a	a	DET
ftr-498	1193	3	property	property	NOUN
ftr-498	1193	4	tax	tax	NOUN
ftr-498	1193	5	benefit	benefit	NOUN
ftr-498	1193	6	is	be	AUX
ftr-498	1193	7	farther	farth	ADJ
ftr-498	1193	8	from	from	ADP
ftr-498	1193	9	the	the	DET
ftr-498	1193	10	facts	fact	NOUN
ftr-498	1193	11	of	of	ADP
ftr-498	1193	12	old	old	ADJ
ftr-498	1193	13	colony	colony	NOUN
ftr-498	1193	14	than	than	ADP
ftr-498	1193	15	an	an	DET
ftr-498	1193	16	income	income	NOUN
ftr-498	1193	17	tax	tax	NOUN
ftr-498	1193	18	benefit	benefit	NOUN
ftr-498	1193	19	for	for	ADP
ftr-498	1193	20	state	state	NOUN
ftr-498	1193	21	workers	worker	NOUN
ftr-498	1193	22	,	,	PUNCT
ftr-498	1193	23	the	the	DET
ftr-498	1193	24	federal	federal	ADJ
ftr-498	1193	25	government	government	NOUN
ftr-498	1193	26	could	could	AUX
ftr-498	1193	27	surely	surely	ADV
ftr-498	1193	28	impute	impute	VERB
ftr-498	1193	29	income	income	NOUN
ftr-498	1193	30	to	to	ADP
ftr-498	1193	31	the	the	DET
ftr-498	1193	32	beneficiaries	beneficiary	NOUN
ftr-498	1193	33	.	.	PUNCT
ftr-498	1194	1	if	if	SCONJ
ftr-498	1194	2	richardson	richardson	PROPN
ftr-498	1194	3	's	's	PART
ftr-498	1194	4	argument	argument	NOUN
ftr-498	1194	5	were	be	AUX
ftr-498	1194	6	right	right	ADJ
ftr-498	1194	7	,	,	PUNCT
ftr-498	1194	8	there	there	PRON
ftr-498	1194	9	apparently	apparently	ADV
ftr-498	1194	10	would	would	AUX
ftr-498	1194	11	never	never	ADV
ftr-498	1194	12	be	be	AUX
ftr-498	1194	13	any	any	DET
ftr-498	1194	14	ground	ground	NOUN
ftr-498	1194	15	for	for	ADP
ftr-498	1194	16	suit	suit	NOUN
ftr-498	1194	17	under	under	ADP
ftr-498	1194	18	the	the	DET
ftr-498	1194	19	intergovernmental	intergovernmental	ADJ
ftr-498	1194	20	[	[	X
ftr-498	1194	21	vol	vol	NOUN
ftr-498	1194	22	1:8	1:8	NUM
ftr-498	1194	23	harper	harper	NOUN
ftr-498	1194	24	and	and	CCONJ
ftr-498	1194	25	its	its	PRON
ftr-498	1194	26	aftermiath	aftermiath	NOUN
ftr-498	1194	27	takes	take	VERB
ftr-498	1194	28	as	as	SCONJ
ftr-498	1194	29	given	give	VERB
ftr-498	1194	30	the	the	DET
ftr-498	1194	31	court	court	NOUN
ftr-498	1194	32	's	's	PART
ftr-498	1194	33	holding	holding	NOUN
ftr-498	1194	34	in	in	ADP
ftr-498	1194	35	davis	davis	PROPN
ftr-498	1194	36	,	,	PUNCT
ftr-498	1194	37	the	the	DET
ftr-498	1194	38	overall	overall	ADJ
ftr-498	1194	39	magnitude	magnitude	NOUN
ftr-498	1194	40	of	of	ADP
ftr-498	1194	41	the	the	DET
ftr-498	1194	42	federal	federal	ADJ
ftr-498	1194	43	government	government	NOUN
ftr-498	1194	44	's	's	PART
ftr-498	1194	45	injury	injury	NOUN
ftr-498	1194	46	is	be	AUX
ftr-498	1194	47	difficult	difficult	ADJ
ftr-498	1194	48	to	to	PART
ftr-498	1194	49	assess	assess	VERB
ftr-498	1194	50	.	.	PUNCT
ftr-498	1195	1	how	how	SCONJ
ftr-498	1195	2	large	large	ADJ
ftr-498	1195	3	a	a	DET
ftr-498	1195	4	fraction	fraction	NOUN
ftr-498	1195	5	of	of	ADP
ftr-498	1195	6	the	the	DET
ftr-498	1195	7	group	group	NOUN
ftr-498	1195	8	of	of	ADP
ftr-498	1195	9	state	state	NOUN
ftr-498	1195	10	retirees	retiree	NOUN
ftr-498	1195	11	this	this	DET
ftr-498	1195	12	set	set	NOUN
ftr-498	1195	13	of	of	ADP
ftr-498	1195	14	would	would	AUX
ftr-498	1195	15	-	-	PUNCT
ftr-498	1195	16	be	be	AUX
ftr-498	1195	17	users	user	NOUN
ftr-498	1195	18	of	of	ADP
ftr-498	1195	19	the	the	DET
ftr-498	1195	20	standard	standard	ADJ
ftr-498	1195	21	deduction	deduction	NOUN
ftr-498	1195	22	comprises	comprise	NOUN
ftr-498	1195	23	in	in	ADP
ftr-498	1195	24	states	state	NOUN
ftr-498	1195	25	guilty	guilty	ADJ
ftr-498	1195	26	of	of	ADP
ftr-498	1195	27	discriminatory	discriminatory	ADJ
ftr-498	1195	28	taxation	taxation	NOUN
ftr-498	1195	29	under	under	ADP
ftr-498	1195	30	davis	davis	PROPN
ftr-498	1195	31	is	be	AUX
ftr-498	1195	32	impossible	impossible	ADJ
ftr-498	1195	33	to	to	PART
ftr-498	1195	34	say	say	VERB
ftr-498	1195	35	without	without	ADP
ftr-498	1195	36	much	much	ADV
ftr-498	1195	37	more	more	ADJ
ftr-498	1195	38	information	information	NOUN
ftr-498	1195	39	than	than	ADP
ftr-498	1195	40	anybody	anybody	PRON
ftr-498	1195	41	except	except	SCONJ
ftr-498	1195	42	the	the	DET
ftr-498	1195	43	internal	internal	ADJ
ftr-498	1195	44	revenue	revenue	NOUN
ftr-498	1195	45	service	service	NOUN
ftr-498	1195	46	possesses	possesse	NOUN
ftr-498	1195	47	.	.	PUNCT
ftr-498	1196	1	retired	retire	VERB
ftr-498	1196	2	workers	worker	NOUN
ftr-498	1196	3	frequently	frequently	ADV
ftr-498	1196	4	do	do	AUX
ftr-498	1196	5	not	not	PART
ftr-498	1196	6	claim	claim	VERB
ftr-498	1196	7	large	large	ADJ
ftr-498	1196	8	deductions	deduction	NOUN
ftr-498	1196	9	for	for	ADP
ftr-498	1196	10	home	home	NOUN
ftr-498	1196	11	mortgage	mortgage	NOUN
ftr-498	1196	12	interest	interest	NOUN
ftr-498	1196	13	,	,	PUNCT
ftr-498	1196	14	and	and	CCONJ
ftr-498	1196	15	if	if	SCONJ
ftr-498	1196	16	pensions	pension	NOUN
ftr-498	1196	17	are	be	AUX
ftr-498	1196	18	comparatively	comparatively	ADV
ftr-498	1196	19	small	small	ADJ
ftr-498	1196	20	or	or	CCONJ
ftr-498	1196	21	the	the	DET
ftr-498	1196	22	state	state	NOUN
ftr-498	1196	23	income	income	NOUN
ftr-498	1196	24	tax	tax	NOUN
ftr-498	1196	25	rate	rate	NOUN
ftr-498	1196	26	is	be	AUX
ftr-498	1196	27	low	low	ADJ
ftr-498	1196	28	,	,	PUNCT
ftr-498	1196	29	state	state	NOUN
ftr-498	1196	30	retirees	retiree	NOUN
ftr-498	1196	31	might	might	AUX
ftr-498	1196	32	not	not	PART
ftr-498	1196	33	amass	amass	VERB
ftr-498	1196	34	itemized	itemize	VERB
ftr-498	1196	35	deductions	deduction	NOUN
ftr-498	1196	36	large	large	ADJ
ftr-498	1196	37	enough	enough	ADV
ftr-498	1196	38	to	to	PART
ftr-498	1196	39	induce	induce	VERB
ftr-498	1196	40	them	they	PRON
ftr-498	1196	41	to	to	PART
ftr-498	1196	42	forgo	forgo	VERB
ftr-498	1196	43	the	the	DET
ftr-498	1196	44	standard	standard	ADJ
ftr-498	1196	45	deduction	deduction	NOUN
ftr-498	1196	46	for	for	ADP
ftr-498	1196	47	an	an	DET
ftr-498	1196	48	itemized	itemize	VERB
ftr-498	1196	49	listing	listing	NOUN
ftr-498	1196	50	of	of	ADP
ftr-498	1196	51	their	their	PRON
ftr-498	1196	52	federal	federal	ADJ
ftr-498	1196	53	income	income	NOUN
ftr-498	1196	54	tax	tax	NOUN
ftr-498	1196	55	deductions	deduction	NOUN
ftr-498	1196	56	.	.	PUNCT
ftr-498	1197	1	but	but	CCONJ
ftr-498	1197	2	some	some	PRON
ftr-498	1197	3	undoubtedly	undoubtedly	ADV
ftr-498	1197	4	would	would	AUX
ftr-498	1197	5	.	.	PUNCT
ftr-498	1198	1	it	it	PRON
ftr-498	1198	2	would	would	AUX
ftr-498	1198	3	be	be	AUX
ftr-498	1198	4	difficult	difficult	ADJ
ftr-498	1198	5	for	for	SCONJ
ftr-498	1198	6	a	a	DET
ftr-498	1198	7	state	state	NOUN
ftr-498	1198	8	to	to	PART
ftr-498	1198	9	take	take	VERB
ftr-498	1198	10	into	into	ADP
ftr-498	1198	11	account	account	NOUN
ftr-498	1198	12	the	the	DET
ftr-498	1198	13	impact	impact	NOUN
ftr-498	1198	14	of	of	ADP
ftr-498	1198	15	itemization	itemization	NOUN
ftr-498	1198	16	by	by	ADP
ftr-498	1198	17	state	state	NOUN
ftr-498	1198	18	retirees	retiree	NOUN
ftr-498	1198	19	under	under	ADP
ftr-498	1198	20	the	the	DET
ftr-498	1198	21	hypothetical	hypothetical	ADJ
ftr-498	1198	22	scenario	scenario	NOUN
ftr-498	1198	23	of	of	ADP
ftr-498	1198	24	higher	high	ADJ
ftr-498	1198	25	past	past	ADJ
ftr-498	1198	26	pensions	pension	NOUN
ftr-498	1198	27	coupled	couple	VERB
ftr-498	1198	28	with	with	ADP
ftr-498	1198	29	state	state	NOUN
ftr-498	1198	30	taxation	taxation	NOUN
ftr-498	1198	31	of	of	ADP
ftr-498	1198	32	those	those	DET
ftr-498	1198	33	pensions	pension	NOUN
ftr-498	1198	34	in	in	ADP
ftr-498	1198	35	calculating	calculate	VERB
ftr-498	1198	36	retroactive	retroactive	ADJ
ftr-498	1198	37	bonuses	bonus	NOUN
ftr-498	1198	38	and	and	CCONJ
ftr-498	1198	39	retroactive	retroactive	ADJ
ftr-498	1198	40	taxes	taxis	NOUN
ftr-498	1198	41	under	under	ADP
ftr-498	1198	42	the	the	DET
ftr-498	1198	43	possible	possible	ADJ
ftr-498	1198	44	response	response	NOUN
ftr-498	1198	45	to	to	ADP
ftr-498	1198	46	davis	davis	PROPN
ftr-498	1198	47	i	i	PRON
ftr-498	1198	48	described	describe	VERB
ftr-498	1198	49	,	,	PUNCT
ftr-498	1198	50	except	except	SCONJ
ftr-498	1198	51	in	in	ADP
ftr-498	1198	52	those	those	DET
ftr-498	1198	53	simple	simple	ADJ
ftr-498	1198	54	cases	case	NOUN
ftr-498	1198	55	-	-	PUNCT
ftr-498	1198	56	probably	probably	ADV
ftr-498	1198	57	a	a	DET
ftr-498	1198	58	small	small	ADJ
ftr-498	1198	59	minority	minority	NOUN
ftr-498	1198	60	-	-	PUNCT
ftr-498	1198	61	in	in	ADP
ftr-498	1198	62	which	which	PRON
ftr-498	1198	63	the	the	DET
ftr-498	1198	64	retroactive	retroactive	ADJ
ftr-498	1198	65	state	state	NOUN
ftr-498	1198	66	tax	tax	NOUN
ftr-498	1198	67	would	would	AUX
ftr-498	1198	68	exceed	exceed	VERB
ftr-498	1198	69	the	the	DET
ftr-498	1198	70	federal	federal	ADJ
ftr-498	1198	71	standard	standard	ADJ
ftr-498	1198	72	deduction	deduction	NOUN
ftr-498	1198	73	for	for	ADP
ftr-498	1198	74	the	the	DET
ftr-498	1198	75	relevant	relevant	ADJ
ftr-498	1198	76	tax	tax	NOUN
ftr-498	1198	77	years	year	NOUN
ftr-498	1198	78	.	.	PUNCT
ftr-498	1199	1	but	but	CCONJ
ftr-498	1199	2	this	this	DET
ftr-498	1199	3	factor	factor	NOUN
ftr-498	1199	4	,	,	PUNCT
ftr-498	1199	5	along	along	ADP
ftr-498	1199	6	with	with	ADP
ftr-498	1199	7	the	the	DET
ftr-498	1199	8	others	other	NOUN
ftr-498	1199	9	mentioned	mention	VERB
ftr-498	1199	10	above	above	ADV
ftr-498	1199	11	(	(	PUNCT
ftr-498	1199	12	such	such	ADJ
ftr-498	1199	13	as	as	ADP
ftr-498	1199	14	the	the	DET
ftr-498	1199	15	different	different	ADJ
ftr-498	1199	16	marginal	marginal	ADJ
ftr-498	1199	17	state	state	NOUN
ftr-498	1199	18	and	and	CCONJ
ftr-498	1199	19	federal	federal	ADJ
ftr-498	1199	20	tax	tax	NOUN
ftr-498	1199	21	rates	rate	NOUN
ftr-498	1199	22	that	that	PRON
ftr-498	1199	23	apply	apply	VERB
ftr-498	1199	24	to	to	ADP
ftr-498	1199	25	different	different	ADJ
ftr-498	1199	26	categories	category	NOUN
ftr-498	1199	27	of	of	ADP
ftr-498	1199	28	retirees	retiree	NOUN
ftr-498	1199	29	)	)	PUNCT
ftr-498	1199	30	,	,	PUNCT
ftr-498	1199	31	might	might	AUX
ftr-498	1199	32	be	be	AUX
ftr-498	1199	33	considered	consider	VERB
ftr-498	1199	34	in	in	ADP
ftr-498	1199	35	reaching	reach	VERB
ftr-498	1199	36	a	a	DET
ftr-498	1199	37	settlement	settlement	NOUN
ftr-498	1199	38	with	with	ADP
ftr-498	1199	39	the	the	DET
ftr-498	1199	40	federal	federal	ADJ
ftr-498	1199	41	government	government	NOUN
ftr-498	1199	42	for	for	ADP
ftr-498	1199	43	any	any	DET
ftr-498	1199	44	harm	harm	NOUN
ftr-498	1199	45	that	that	PRON
ftr-498	1199	46	it	it	PRON
ftr-498	1199	47	suffered	suffer	VERB
ftr-498	1199	48	as	as	ADP
ftr-498	1199	49	a	a	DET
ftr-498	1199	50	result	result	NOUN
ftr-498	1199	51	of	of	ADP
ftr-498	1199	52	past	past	ADJ
ftr-498	1199	53	discrimination	discrimination	NOUN
ftr-498	1199	54	against	against	ADP
ftr-498	1199	55	federal	federal	ADJ
ftr-498	1199	56	retirees	retiree	NOUN
ftr-498	1199	57	.	.	PUNCT
ftr-498	1200	1	striking	strike	VERB
ftr-498	1200	2	such	such	DET
ftr-498	1200	3	an	an	DET
ftr-498	1200	4	agreement	agreement	NOUN
ftr-498	1200	5	would	would	AUX
ftr-498	1200	6	,	,	PUNCT
ftr-498	1200	7	of	of	ADP
ftr-498	1200	8	course	course	NOUN
ftr-498	1200	9	,	,	PUNCT
ftr-498	1200	10	be	be	AUX
ftr-498	1200	11	beyond	beyond	ADP
ftr-498	1200	12	the	the	DET
ftr-498	1200	13	power	power	NOUN
ftr-498	1200	14	of	of	ADP
ftr-498	1200	15	state	state	NOUN
ftr-498	1200	16	courts	court	NOUN
ftr-498	1200	17	considering	consider	VERB
ftr-498	1200	18	refund	refund	NOUN
ftr-498	1200	19	claims	claim	NOUN
ftr-498	1200	20	.	.	PUNCT
ftr-498	1201	1	there	there	PRON
ftr-498	1201	2	is	be	VERB
ftr-498	1201	3	,	,	PUNCT
ftr-498	1201	4	however	however	ADV
ftr-498	1201	5	,	,	PUNCT
ftr-498	1201	6	no	no	DET
ftr-498	1201	7	reason	reason	NOUN
ftr-498	1201	8	why	why	SCONJ
ftr-498	1201	9	state	state	NOUN
ftr-498	1201	10	officials	official	NOUN
ftr-498	1201	11	,	,	PUNCT
ftr-498	1201	12	under	under	ADP
ftr-498	1201	13	executive	executive	ADJ
ftr-498	1201	14	or	or	CCONJ
ftr-498	1201	15	legislative	legislative	ADJ
ftr-498	1201	16	direction	direction	NOUN
ftr-498	1201	17	,	,	PUNCT
ftr-498	1201	18	could	could	AUX
ftr-498	1201	19	not	not	PART
ftr-498	1201	20	propose	propose	VERB
ftr-498	1201	21	one	one	NUM
ftr-498	1201	22	.	.	PUNCT
ftr-498	1202	1	whether	whether	SCONJ
ftr-498	1202	2	their	their	PRON
ftr-498	1202	3	federal	federal	ADJ
ftr-498	1202	4	counterparts	counterpart	NOUN
ftr-498	1202	5	would	would	AUX
ftr-498	1202	6	be	be	AUX
ftr-498	1202	7	inclined	incline	VERB
ftr-498	1202	8	to	to	PART
ftr-498	1202	9	cooperate	cooperate	VERB
ftr-498	1202	10	can	can	AUX
ftr-498	1202	11	not	not	PART
ftr-498	1202	12	be	be	AUX
ftr-498	1202	13	known	know	VERB
ftr-498	1202	14	until	until	SCONJ
ftr-498	1202	15	a	a	DET
ftr-498	1202	16	state	state	NOUN
ftr-498	1202	17	attempts	attempt	VERB
ftr-498	1202	18	to	to	PART
ftr-498	1202	19	initiate	initiate	VERB
ftr-498	1202	20	negotiations	negotiation	NOUN
ftr-498	1202	21	.	.	PUNCT
ftr-498	1203	1	if	if	SCONJ
ftr-498	1203	2	a	a	DET
ftr-498	1203	3	state	state	NOUN
ftr-498	1203	4	offered	offer	VERB
ftr-498	1203	5	to	to	PART
ftr-498	1203	6	pay	pay	VERB
ftr-498	1203	7	more	more	ADJ
ftr-498	1203	8	than	than	ADP
ftr-498	1203	9	the	the	DET
ftr-498	1203	10	internal	internal	ADJ
ftr-498	1203	11	revenue	revenue	NOUN
ftr-498	1203	12	service	service	NOUN
ftr-498	1203	13	stood	stand	VERB
ftr-498	1203	14	to	to	PART
ftr-498	1203	15	gain	gain	VERB
ftr-498	1203	16	from	from	ADP
ftr-498	1203	17	taxes	taxis	NOUN
ftr-498	1203	18	on	on	ADP
ftr-498	1203	19	state	state	NOUN
ftr-498	1203	20	refunds	refund	NOUN
ftr-498	1203	21	to	to	ADP
ftr-498	1203	22	federal	federal	ADJ
ftr-498	1203	23	retirees	retiree	NOUN
ftr-498	1203	24	170	170	NUM
ftr-498	1203	25	or	or	CCONJ
ftr-498	1203	26	on	on	ADP
ftr-498	1203	27	the	the	DET
ftr-498	1203	28	immunity	immunity	NOUN
ftr-498	1203	29	doctrine	doctrine	NOUN
ftr-498	1203	30	,	,	PUNCT
ftr-498	1203	31	except	except	SCONJ
ftr-498	1203	32	if	if	SCONJ
ftr-498	1203	33	a	a	DET
ftr-498	1203	34	state	state	NOUN
ftr-498	1203	35	imposed	impose	VERB
ftr-498	1203	36	a	a	DET
ftr-498	1203	37	tax	tax	NOUN
ftr-498	1203	38	that	that	PRON
ftr-498	1203	39	fell	fall	VERB
ftr-498	1203	40	fairly	fairly	ADV
ftr-498	1203	41	directly	directly	ADV
ftr-498	1203	42	on	on	ADP
ftr-498	1203	43	the	the	DET
ftr-498	1203	44	federal	federal	ADJ
ftr-498	1203	45	government	government	NOUN
ftr-498	1203	46	itself	itself	PRON
ftr-498	1203	47	.	.	PUNCT
ftr-498	1204	1	but	but	CCONJ
ftr-498	1204	2	this	this	DET
ftr-498	1204	3	understanding	understanding	NOUN
ftr-498	1204	4	of	of	ADP
ftr-498	1204	5	the	the	DET
ftr-498	1204	6	doctrine	doctrine	NOUN
ftr-498	1204	7	,	,	PUNCT
ftr-498	1204	8	based	base	VERB
ftr-498	1204	9	on	on	ADP
ftr-498	1204	10	the	the	DET
ftr-498	1204	11	federal	federal	ADJ
ftr-498	1204	12	government	government	NOUN
ftr-498	1204	13	's	's	PART
ftr-498	1204	14	authority	authority	NOUN
ftr-498	1204	15	to	to	PART
ftr-498	1204	16	impute	impute	VERB
ftr-498	1204	17	income	income	NOUN
ftr-498	1204	18	,	,	PUNCT
ftr-498	1204	19	enjoys	enjoy	VERB
ftr-498	1204	20	no	no	DET
ftr-498	1204	21	precedential	precedential	ADJ
ftr-498	1204	22	support	support	NOUN
ftr-498	1204	23	.	.	PUNCT
ftr-498	1205	1	the	the	DET
ftr-498	1205	2	supreme	supreme	PROPN
ftr-498	1205	3	court	court	PROPN
ftr-498	1205	4	's	's	PART
ftr-498	1205	5	tax	tax	NOUN
ftr-498	1205	6	immunity	immunity	NOUN
ftr-498	1205	7	decisions	decision	NOUN
ftr-498	1205	8	all	all	PRON
ftr-498	1205	9	take	take	VERB
ftr-498	1205	10	as	as	SCONJ
ftr-498	1205	11	given	give	VERB
ftr-498	1205	12	the	the	DET
ftr-498	1205	13	federal	federal	ADJ
ftr-498	1205	14	tax	tax	NOUN
ftr-498	1205	15	system	system	NOUN
ftr-498	1205	16	,	,	PUNCT
ftr-498	1205	17	including	include	VERB
ftr-498	1205	18	current	current	ADJ
ftr-498	1205	19	rules	rule	NOUN
ftr-498	1205	20	for	for	ADP
ftr-498	1205	21	imputing	impute	VERB
ftr-498	1205	22	income	income	NOUN
ftr-498	1205	23	,	,	PUNCT
ftr-498	1205	24	in	in	ADP
ftr-498	1205	25	divining	divine	VERB
ftr-498	1205	26	discriminatory	discriminatory	ADJ
ftr-498	1205	27	tax	tax	NOUN
ftr-498	1205	28	treatment	treatment	NOUN
ftr-498	1205	29	by	by	ADP
ftr-498	1205	30	states	state	NOUN
ftr-498	1205	31	.	.	PUNCT
ftr-498	1206	1	see	see	VERB
ftr-498	1206	2	,	,	PUNCT
ftr-498	1206	3	e.g.	e.g.	ADV
ftr-498	1206	4	,	,	PUNCT
ftr-498	1206	5	moses	moses	PROPN
ftr-498	1206	6	lake	lake	PROPN
ftr-498	1206	7	homes	homes	PROPN
ftr-498	1206	8	,	,	PUNCT
ftr-498	1206	9	inc	inc	PROPN
ftr-498	1206	10	.	.	PROPN
ftr-498	1207	1	v.	v.	PROPN
ftr-498	1207	2	grant	grant	PROPN
ftr-498	1207	3	county	county	PROPN
ftr-498	1207	4	,	,	PUNCT
ftr-498	1207	5	365	365	NUM
ftr-498	1207	6	u.s	u.s	PROPN
ftr-498	1207	7	.	.	PROPN
ftr-498	1207	8	744	744	NUM
ftr-498	1207	9	(	(	PUNCT
ftr-498	1207	10	1961	1961	NUM
ftr-498	1207	11	)	)	PUNCT
ftr-498	1207	12	(	(	PUNCT
ftr-498	1207	13	enjoining	enjoin	VERB
ftr-498	1207	14	state	state	NOUN
ftr-498	1207	15	tax	tax	NOUN
ftr-498	1207	16	that	that	PRON
ftr-498	1207	17	fell	fall	VERB
ftr-498	1207	18	more	more	ADV
ftr-498	1207	19	heavily	heavily	ADV
ftr-498	1207	20	on	on	ADP
ftr-498	1207	21	federal	federal	ADJ
ftr-498	1207	22	lessees	lessee	NOUN
ftr-498	1207	23	than	than	ADP
ftr-498	1207	24	state	state	NOUN
ftr-498	1207	25	lessees	lessee	NOUN
ftr-498	1207	26	,	,	PUNCT
ftr-498	1207	27	instead	instead	ADV
ftr-498	1207	28	of	of	ADP
ftr-498	1207	29	noting	note	VERB
ftr-498	1207	30	that	that	SCONJ
ftr-498	1207	31	the	the	DET
ftr-498	1207	32	federal	federal	ADJ
ftr-498	1207	33	government	government	NOUN
ftr-498	1207	34	could	could	AUX
ftr-498	1207	35	have	have	AUX
ftr-498	1207	36	taxed	tax	VERB
ftr-498	1207	37	state	state	NOUN
ftr-498	1207	38	lessees	lessee	NOUN
ftr-498	1207	39	on	on	ADP
ftr-498	1207	40	imputed	impute	VERB
ftr-498	1207	41	income	income	NOUN
ftr-498	1207	42	)	)	PUNCT
ftr-498	1207	43	;	;	PUNCT
ftr-498	1207	44	phillips	phillips	PROPN
ftr-498	1207	45	chemical	chemical	PROPN
ftr-498	1207	46	co.	co.	PROPN
ftr-498	1207	47	v.	v.	ADP
ftr-498	1207	48	dumas	dumas	PROPN
ftr-498	1207	49	indep	indep	NOUN
ftr-498	1207	50	.	.	PUNCT
ftr-498	1208	1	sch	sch	PROPN
ftr-498	1208	2	.	.	PROPN
ftr-498	1208	3	dist	dist	PROPN
ftr-498	1208	4	.	.	PUNCT
ftr-498	1209	1	,	,	PUNCT
ftr-498	1209	2	361	361	NUM
ftr-498	1209	3	u.s	u.s	PROPN
ftr-498	1209	4	.	.	PROPN
ftr-498	1209	5	376	376	NUM
ftr-498	1209	6	(	(	PUNCT
ftr-498	1209	7	1960	1960	NUM
ftr-498	1209	8	)	)	PUNCT
ftr-498	1209	9	(	(	PUNCT
ftr-498	1209	10	same	same	ADJ
ftr-498	1209	11	)	)	PUNCT
ftr-498	1209	12	.	.	PUNCT
ftr-498	1210	1	richardson	richardson	PROPN
ftr-498	1210	2	's	's	PART
ftr-498	1210	3	argument	argument	NOUN
ftr-498	1210	4	would	would	AUX
ftr-498	1210	5	hold	hold	VERB
ftr-498	1210	6	the	the	DET
ftr-498	1210	7	federal	federal	ADJ
ftr-498	1210	8	government	government	NOUN
ftr-498	1210	9	to	to	ADP
ftr-498	1210	10	a	a	DET
ftr-498	1210	11	standard	standard	NOUN
ftr-498	1210	12	that	that	SCONJ
ftr-498	1210	13	the	the	DET
ftr-498	1210	14	court	court	NOUN
ftr-498	1210	15	has	have	AUX
ftr-498	1210	16	never	never	ADV
ftr-498	1210	17	shown	show	VERB
ftr-498	1210	18	any	any	DET
ftr-498	1210	19	inclination	inclination	NOUN
ftr-498	1210	20	to	to	PART
ftr-498	1210	21	adopt	adopt	VERB
ftr-498	1210	22	.	.	PUNCT
ftr-498	1211	1	these	these	PRON
ftr-498	1211	2	are	be	AUX
ftr-498	1211	3	unpolished	unpolished	ADJ
ftr-498	1211	4	reflections	reflection	NOUN
ftr-498	1211	5	.	.	PUNCT
ftr-498	1212	1	but	but	CCONJ
ftr-498	1212	2	they	they	PRON
ftr-498	1212	3	serve	serve	VERB
ftr-498	1212	4	to	to	PART
ftr-498	1212	5	indicate	indicate	VERB
ftr-498	1212	6	why	why	SCONJ
ftr-498	1212	7	the	the	DET
ftr-498	1212	8	court	court	NOUN
ftr-498	1212	9	might	might	AUX
ftr-498	1212	10	be	be	AUX
ftr-498	1212	11	reluctant	reluctant	ADJ
ftr-498	1212	12	to	to	PART
ftr-498	1212	13	start	start	VERB
ftr-498	1212	14	down	down	ADP
ftr-498	1212	15	the	the	DET
ftr-498	1212	16	path	path	NOUN
ftr-498	1212	17	that	that	PRON
ftr-498	1212	18	richardson	richardson	PROPN
ftr-498	1212	19	has	have	AUX
ftr-498	1212	20	lighted	light	VERB
ftr-498	1212	21	.	.	PUNCT
ftr-498	1213	1	170	170	NUM
ftr-498	1213	2	.	.	PUNCT
ftr-498	1214	1	the	the	DET
ftr-498	1214	2	internal	internal	ADJ
ftr-498	1214	3	revenue	revenue	NOUN
ftr-498	1214	4	service	service	NOUN
ftr-498	1214	5	would	would	AUX
ftr-498	1214	6	probably	probably	ADV
ftr-498	1214	7	reap	reap	VERB
ftr-498	1214	8	a	a	DET
ftr-498	1214	9	meager	meager	ADJ
ftr-498	1214	10	harvest	harvest	NOUN
ftr-498	1214	11	from	from	ADP
ftr-498	1214	12	refunds	refund	NOUN
ftr-498	1214	13	to	to	ADP
ftr-498	1214	14	federal	federal	ADJ
ftr-498	1214	15	retirees	retiree	NOUN
ftr-498	1214	16	.	.	PUNCT
ftr-498	1215	1	many	many	ADJ
ftr-498	1215	2	of	of	ADP
ftr-498	1215	3	those	those	DET
ftr-498	1215	4	retirees	retiree	NOUN
ftr-498	1215	5	are	be	AUX
ftr-498	1215	6	likely	likely	ADJ
ftr-498	1215	7	to	to	PART
ftr-498	1215	8	have	have	AUX
ftr-498	1215	9	taken	take	VERB
ftr-498	1215	10	the	the	DET
ftr-498	1215	11	standard	standard	ADJ
ftr-498	1215	12	deduction	deduction	NOUN
ftr-498	1215	13	on	on	ADP
ftr-498	1215	14	their	their	PRON
ftr-498	1215	15	federal	federal	ADJ
ftr-498	1215	16	income	income	NOUN
ftr-498	1215	17	tax	tax	NOUN
ftr-498	1215	18	returns	return	NOUN
ftr-498	1215	19	during	during	ADP
ftr-498	1215	20	the	the	DET
ftr-498	1215	21	years	year	NOUN
ftr-498	1215	22	that	that	SCONJ
ftr-498	1215	23	their	their	PRON
ftr-498	1215	24	pensions	pension	NOUN
ftr-498	1215	25	were	be	AUX
ftr-498	1215	26	taxed	tax	VERB
ftr-498	1215	27	.	.	PUNCT
ftr-498	1216	1	19931	19931	NUM
ftr-498	1216	2	florida	florida	PROPN
ftr-498	1216	3	tax	tax	PROPN
ftr-498	1216	4	review	review	NOUN
ftr-498	1216	5	retroactive	retroactive	ADJ
ftr-498	1216	6	bonuses	bonus	NOUN
ftr-498	1216	7	to	to	PART
ftr-498	1216	8	state	state	VERB
ftr-498	1216	9	workers	worker	NOUN
ftr-498	1216	10	under	under	ADP
ftr-498	1216	11	the	the	DET
ftr-498	1216	12	plan	plan	NOUN
ftr-498	1216	13	i	i	PRON
ftr-498	1216	14	sketched	sketch	VERB
ftr-498	1216	15	in	in	ADP
ftr-498	1216	16	my	my	PRON
ftr-498	1216	17	earlier	early	ADJ
ftr-498	1216	18	article	article	NOUN
ftr-498	1216	19	,	,	PUNCT
ftr-498	1216	20	the	the	DET
ftr-498	1216	21	federal	federal	ADJ
ftr-498	1216	22	government	government	NOUN
ftr-498	1216	23	would	would	AUX
ftr-498	1216	24	plainly	plainly	ADV
ftr-498	1216	25	have	have	VERB
ftr-498	1216	26	a	a	DET
ftr-498	1216	27	financial	financial	ADJ
ftr-498	1216	28	incentive	incentive	NOUN
ftr-498	1216	29	to	to	PART
ftr-498	1216	30	come	come	VERB
ftr-498	1216	31	to	to	ADP
ftr-498	1216	32	terms	term	NOUN
ftr-498	1216	33	.	.	PUNCT
ftr-498	1217	1	7	7	NUM
ftr-498	1217	2	'	'	PUNCT
ftr-498	1217	3	should	should	AUX
ftr-498	1217	4	a	a	DET
ftr-498	1217	5	settlement	settlement	NOUN
ftr-498	1217	6	of	of	ADP
ftr-498	1217	7	this	this	DET
ftr-498	1217	8	kind	kind	NOUN
ftr-498	1217	9	be	be	AUX
ftr-498	1217	10	achieved	achieve	VERB
ftr-498	1217	11	,	,	PUNCT
ftr-498	1217	12	state	state	NOUN
ftr-498	1217	13	courts	court	NOUN
ftr-498	1217	14	would	would	AUX
ftr-498	1217	15	,	,	PUNCT
ftr-498	1217	16	it	it	PRON
ftr-498	1217	17	seems	seem	VERB
ftr-498	1217	18	,	,	PUNCT
ftr-498	1217	19	be	be	AUX
ftr-498	1217	20	permitted	permit	VERB
ftr-498	1217	21	,	,	PUNCT
ftr-498	1217	22	under	under	ADP
ftr-498	1217	23	the	the	DET
ftr-498	1217	24	reasoning	reasoning	NOUN
ftr-498	1217	25	of	of	ADP
ftr-498	1217	26	davis	davis	PROPN
ftr-498	1217	27	,	,	PUNCT
ftr-498	1217	28	to	to	PART
ftr-498	1217	29	deny	deny	VERB
ftr-498	1217	30	federal	federal	ADJ
ftr-498	1217	31	retirees	retiree	NOUN
ftr-498	1217	32	'	'	PART
ftr-498	1217	33	refund	refund	NOUN
ftr-498	1217	34	claims	claim	NOUN
ftr-498	1217	35	,	,	PUNCT
ftr-498	1217	36	because	because	SCONJ
ftr-498	1217	37	the	the	DET
ftr-498	1217	38	harm	harm	NOUN
ftr-498	1217	39	to	to	ADP
ftr-498	1217	40	the	the	DET
ftr-498	1217	41	federal	federal	ADJ
ftr-498	1217	42	government	government	NOUN
ftr-498	1217	43	would	would	AUX
ftr-498	1217	44	have	have	AUX
ftr-498	1217	45	been	be	AUX
ftr-498	1217	46	repaired	repair	VERB
ftr-498	1217	47	to	to	ADP
ftr-498	1217	48	its	its	PRON
ftr-498	1217	49	satisfaction	satisfaction	NOUN
ftr-498	1217	50	.	.	PUNCT
ftr-498	1218	1	172	172	NUM
ftr-498	1218	2	if	if	SCONJ
ftr-498	1218	3	their	their	PRON
ftr-498	1218	4	state	state	NOUN
ftr-498	1218	5	taxes	taxis	NOUN
ftr-498	1218	6	are	be	AUX
ftr-498	1218	7	refunded	refund	VERB
ftr-498	1218	8	,	,	PUNCT
ftr-498	1218	9	they	they	PRON
ftr-498	1218	10	will	will	AUX
ftr-498	1218	11	have	have	VERB
ftr-498	1218	12	no	no	DET
ftr-498	1218	13	additional	additional	ADJ
ftr-498	1218	14	federal	federal	ADJ
ftr-498	1218	15	income	income	NOUN
ftr-498	1218	16	tax	tax	NOUN
ftr-498	1218	17	liability	liability	NOUN
ftr-498	1218	18	,	,	PUNCT
ftr-498	1218	19	because	because	SCONJ
ftr-498	1218	20	they	they	PRON
ftr-498	1218	21	derived	derive	VERB
ftr-498	1218	22	no	no	DET
ftr-498	1218	23	tax	tax	NOUN
ftr-498	1218	24	benefit	benefit	NOUN
ftr-498	1218	25	earlier	early	ADV
ftr-498	1218	26	from	from	ADP
ftr-498	1218	27	an	an	DET
ftr-498	1218	28	itemized	itemize	VERB
ftr-498	1218	29	deduction	deduction	NOUN
ftr-498	1218	30	for	for	ADP
ftr-498	1218	31	the	the	DET
ftr-498	1218	32	state	state	NOUN
ftr-498	1218	33	taxes	taxis	NOUN
ftr-498	1218	34	they	they	PRON
ftr-498	1218	35	paid	pay	VERB
ftr-498	1218	36	.	.	PUNCT
ftr-498	1219	1	see	see	VERB
ftr-498	1219	2	irc	irc	PROPN
ftr-498	1219	3	§	§	PROPN
ftr-498	1219	4	111(a	111(a	PROPN
ftr-498	1219	5	)	)	PUNCT
ftr-498	1219	6	;	;	PUNCT
ftr-498	1219	7	rev	rev	PROPN
ftr-498	1219	8	.	.	PROPN
ftr-498	1220	1	rul	rul	PROPN
ftr-498	1220	2	.	.	PUNCT
ftr-498	1221	1	79	79	NUM
ftr-498	1221	2	-	-	SYM
ftr-498	1221	3	15	15	NUM
ftr-498	1221	4	,	,	PUNCT
ftr-498	1221	5	1979	1979	NUM
ftr-498	1221	6	-	-	SYM
ftr-498	1221	7	1	1	NUM
ftr-498	1221	8	c.b	c.b	PROPN
ftr-498	1221	9	.	.	PROPN
ftr-498	1221	10	80	80	NUM
ftr-498	1221	11	.	.	PUNCT
ftr-498	1222	1	the	the	DET
ftr-498	1222	2	fact	fact	NOUN
ftr-498	1222	3	that	that	SCONJ
ftr-498	1222	4	the	the	DET
ftr-498	1222	5	federal	federal	ADJ
ftr-498	1222	6	government	government	NOUN
ftr-498	1222	7	-	-	PUNCT
ftr-498	1222	8	the	the	DET
ftr-498	1222	9	entity	entity	NOUN
ftr-498	1222	10	that	that	PRON
ftr-498	1222	11	the	the	DET
ftr-498	1222	12	intergovernmental	intergovernmental	ADJ
ftr-498	1222	13	immunity	immunity	NOUN
ftr-498	1222	14	doctrine	doctrine	NOUN
ftr-498	1222	15	safeguards	safeguard	NOUN
ftr-498	1222	16	-	-	PUNCT
ftr-498	1222	17	would	would	AUX
ftr-498	1222	18	receive	receive	VERB
ftr-498	1222	19	but	but	CCONJ
ftr-498	1222	20	a	a	DET
ftr-498	1222	21	small	small	ADJ
ftr-498	1222	22	fraction	fraction	NOUN
ftr-498	1222	23	of	of	ADP
ftr-498	1222	24	this	this	DET
ftr-498	1222	25	recovery	recovery	NOUN
ftr-498	1222	26	highlights	highlight	VERB
ftr-498	1222	27	its	its	PRON
ftr-498	1222	28	poverty	poverty	NOUN
ftr-498	1222	29	as	as	ADP
ftr-498	1222	30	a	a	DET
ftr-498	1222	31	proxy	proxy	NOUN
ftr-498	1222	32	for	for	ADP
ftr-498	1222	33	direct	direct	ADJ
ftr-498	1222	34	payments	payment	NOUN
ftr-498	1222	35	to	to	ADP
ftr-498	1222	36	the	the	DET
ftr-498	1222	37	federal	federal	ADJ
ftr-498	1222	38	treasury	treasury	NOUN
ftr-498	1222	39	.	.	PUNCT
ftr-498	1223	1	although	although	SCONJ
ftr-498	1223	2	the	the	DET
ftr-498	1223	3	prospect	prospect	NOUN
ftr-498	1223	4	of	of	ADP
ftr-498	1223	5	having	have	VERB
ftr-498	1223	6	to	to	PART
ftr-498	1223	7	pay	pay	VERB
ftr-498	1223	8	refunds	refund	NOUN
ftr-498	1223	9	will	will	AUX
ftr-498	1223	10	deter	deter	VERB
ftr-498	1223	11	states	state	NOUN
ftr-498	1223	12	in	in	ADP
ftr-498	1223	13	the	the	DET
ftr-498	1223	14	future	future	NOUN
ftr-498	1223	15	,	,	PUNCT
ftr-498	1223	16	refunds	refund	NOUN
ftr-498	1223	17	will	will	AUX
ftr-498	1223	18	not	not	PART
ftr-498	1223	19	set	set	VERB
ftr-498	1223	20	the	the	DET
ftr-498	1223	21	federal	federal	ADJ
ftr-498	1223	22	government	government	NOUN
ftr-498	1223	23	in	in	ADP
ftr-498	1223	24	the	the	DET
ftr-498	1223	25	position	position	NOUN
ftr-498	1223	26	it	it	PRON
ftr-498	1223	27	was	be	AUX
ftr-498	1223	28	entitled	entitle	VERB
ftr-498	1223	29	to	to	PART
ftr-498	1223	30	occupy	occupy	VERB
ftr-498	1223	31	in	in	ADP
ftr-498	1223	32	the	the	DET
ftr-498	1223	33	past	past	NOUN
ftr-498	1223	34	.	.	PUNCT
ftr-498	1224	1	they	they	PRON
ftr-498	1224	2	would	would	AUX
ftr-498	1224	3	do	do	VERB
ftr-498	1224	4	so	so	ADV
ftr-498	1224	5	only	only	ADV
ftr-498	1224	6	if	if	SCONJ
ftr-498	1224	7	the	the	DET
ftr-498	1224	8	federal	federal	ADJ
ftr-498	1224	9	government	government	NOUN
ftr-498	1224	10	were	be	AUX
ftr-498	1224	11	not	not	PART
ftr-498	1224	12	forced	force	VERB
ftr-498	1224	13	to	to	PART
ftr-498	1224	14	pay	pay	VERB
ftr-498	1224	15	higher	high	ADJ
ftr-498	1224	16	salaries	salary	NOUN
ftr-498	1224	17	or	or	CCONJ
ftr-498	1224	18	pensions	pension	NOUN
ftr-498	1224	19	to	to	PART
ftr-498	1224	20	make	make	VERB
ftr-498	1224	21	up	up	ADP
ftr-498	1224	22	for	for	ADP
ftr-498	1224	23	states	state	NOUN
ftr-498	1224	24	'	'	PART
ftr-498	1224	25	discriminatory	discriminatory	ADJ
ftr-498	1224	26	tax	tax	NOUN
ftr-498	1224	27	treatment	treatment	NOUN
ftr-498	1224	28	,	,	PUNCT
ftr-498	1224	29	because	because	SCONJ
ftr-498	1224	30	the	the	DET
ftr-498	1224	31	federal	federal	ADJ
ftr-498	1224	32	government	government	NOUN
ftr-498	1224	33	or	or	CCONJ
ftr-498	1224	34	its	its	PRON
ftr-498	1224	35	workers	worker	NOUN
ftr-498	1224	36	anticipated	anticipate	VERB
ftr-498	1224	37	a	a	DET
ftr-498	1224	38	successful	successful	ADJ
ftr-498	1224	39	law	law	NOUN
ftr-498	1224	40	suit	suit	NOUN
ftr-498	1224	41	against	against	ADP
ftr-498	1224	42	the	the	DET
ftr-498	1224	43	states	state	NOUN
ftr-498	1224	44	.	.	PUNCT
ftr-498	1225	1	and	and	CCONJ
ftr-498	1225	2	that	that	SCONJ
ftr-498	1225	3	they	they	PRON
ftr-498	1225	4	clearly	clearly	ADV
ftr-498	1225	5	did	do	AUX
ftr-498	1225	6	not	not	PART
ftr-498	1225	7	do	do	VERB
ftr-498	1225	8	.	.	PUNCT
ftr-498	1226	1	in	in	ADP
ftr-498	1226	2	addition	addition	NOUN
ftr-498	1226	3	,	,	PUNCT
ftr-498	1226	4	the	the	DET
ftr-498	1226	5	fact	fact	NOUN
ftr-498	1226	6	that	that	SCONJ
ftr-498	1226	7	refunds	refund	NOUN
ftr-498	1226	8	to	to	ADP
ftr-498	1226	9	federal	federal	ADJ
ftr-498	1226	10	retirees	retiree	NOUN
ftr-498	1226	11	would	would	AUX
ftr-498	1226	12	,	,	PUNCT
ftr-498	1226	13	in	in	ADP
ftr-498	1226	14	most	most	ADJ
ftr-498	1226	15	states	state	NOUN
ftr-498	1226	16	,	,	PUNCT
ftr-498	1226	17	probably	probably	ADV
ftr-498	1226	18	dwarf	dwarf	VERB
ftr-498	1226	19	the	the	DET
ftr-498	1226	20	harm	harm	NOUN
ftr-498	1226	21	to	to	ADP
ftr-498	1226	22	the	the	DET
ftr-498	1226	23	federal	federal	ADJ
ftr-498	1226	24	government	government	NOUN
ftr-498	1226	25	over	over	ADP
ftr-498	1226	26	the	the	DET
ftr-498	1226	27	years	year	NOUN
ftr-498	1226	28	covered	cover	VERB
ftr-498	1226	29	by	by	ADP
ftr-498	1226	30	the	the	DET
ftr-498	1226	31	refunds	refund	NOUN
ftr-498	1226	32	,	,	PUNCT
ftr-498	1226	33	and	and	CCONJ
ftr-498	1226	34	thus	thus	ADV
ftr-498	1226	35	vastly	vastly	ADV
ftr-498	1226	36	exceed	exceed	VERB
ftr-498	1226	37	the	the	DET
ftr-498	1226	38	amount	amount	NOUN
ftr-498	1226	39	of	of	ADP
ftr-498	1226	40	direct	direct	ADJ
ftr-498	1226	41	compensation	compensation	NOUN
ftr-498	1226	42	needed	need	VERB
ftr-498	1226	43	to	to	PART
ftr-498	1226	44	repair	repair	VERB
ftr-498	1226	45	the	the	DET
ftr-498	1226	46	injury	injury	NOUN
ftr-498	1226	47	,	,	PUNCT
ftr-498	1226	48	throws	throw	VERB
ftr-498	1226	49	into	into	ADP
ftr-498	1226	50	relief	relief	NOUN
ftr-498	1226	51	the	the	DET
ftr-498	1226	52	wastefulness	wastefulness	NOUN
ftr-498	1226	53	of	of	ADP
ftr-498	1226	54	this	this	DET
ftr-498	1226	55	remedy	remedy	NOUN
ftr-498	1226	56	from	from	ADP
ftr-498	1226	57	many	many	ADJ
ftr-498	1226	58	states	state	NOUN
ftr-498	1226	59	'	'	PART
ftr-498	1226	60	perspective	perspective	NOUN
ftr-498	1226	61	.	.	PUNCT
ftr-498	1227	1	171	171	NUM
ftr-498	1227	2	.	.	PUNCT
ftr-498	1228	1	a	a	DET
ftr-498	1228	2	number	number	NOUN
ftr-498	1228	3	of	of	ADP
ftr-498	1228	4	considerations	consideration	NOUN
ftr-498	1228	5	would	would	AUX
ftr-498	1228	6	predictably	predictably	ADV
ftr-498	1228	7	shape	shape	VERB
ftr-498	1228	8	any	any	DET
ftr-498	1228	9	settlement	settlement	NOUN
ftr-498	1228	10	between	between	ADP
ftr-498	1228	11	a	a	DET
ftr-498	1228	12	state	state	NOUN
ftr-498	1228	13	and	and	CCONJ
ftr-498	1228	14	the	the	DET
ftr-498	1228	15	federal	federal	ADJ
ftr-498	1228	16	government	government	NOUN
ftr-498	1228	17	,	,	PUNCT
ftr-498	1228	18	in	in	ADP
ftr-498	1228	19	addition	addition	NOUN
ftr-498	1228	20	to	to	ADP
ftr-498	1228	21	the	the	DET
ftr-498	1228	22	number	number	NOUN
ftr-498	1228	23	of	of	ADP
ftr-498	1228	24	state	state	NOUN
ftr-498	1228	25	retirees	retiree	NOUN
ftr-498	1228	26	affected	affect	VERB
ftr-498	1228	27	,	,	PUNCT
ftr-498	1228	28	the	the	DET
ftr-498	1228	29	expected	expect	VERB
ftr-498	1228	30	number	number	NOUN
ftr-498	1228	31	of	of	ADP
ftr-498	1228	32	itemizers	itemizer	NOUN
ftr-498	1228	33	under	under	ADP
ftr-498	1228	34	the	the	DET
ftr-498	1228	35	counterfactual	counterfactual	ADJ
ftr-498	1228	36	scenario	scenario	NOUN
ftr-498	1228	37	i	i	PRON
ftr-498	1228	38	described	describe	VERB
ftr-498	1228	39	,	,	PUNCT
ftr-498	1228	40	federal	federal	ADJ
ftr-498	1228	41	and	and	CCONJ
ftr-498	1228	42	state	state	NOUN
ftr-498	1228	43	marginal	marginal	ADJ
ftr-498	1228	44	tax	tax	NOUN
ftr-498	1228	45	rates	rate	NOUN
ftr-498	1228	46	,	,	PUNCT
ftr-498	1228	47	the	the	DET
ftr-498	1228	48	number	number	NOUN
ftr-498	1228	49	of	of	ADP
ftr-498	1228	50	federal	federal	ADJ
ftr-498	1228	51	retirees	retiree	NOUN
ftr-498	1228	52	who	who	PRON
ftr-498	1228	53	have	have	AUX
ftr-498	1228	54	sued	sue	VERB
ftr-498	1228	55	or	or	CCONJ
ftr-498	1228	56	might	might	AUX
ftr-498	1228	57	still	still	ADV
ftr-498	1228	58	sue	sue	VERB
ftr-498	1228	59	for	for	ADP
ftr-498	1228	60	refunds	refund	NOUN
ftr-498	1228	61	,	,	PUNCT
ftr-498	1228	62	and	and	CCONJ
ftr-498	1228	63	any	any	DET
ftr-498	1228	64	interest	interest	NOUN
ftr-498	1228	65	that	that	PRON
ftr-498	1228	66	might	might	AUX
ftr-498	1228	67	be	be	AUX
ftr-498	1228	68	owed	owe	VERB
ftr-498	1228	69	on	on	ADP
ftr-498	1228	70	refunds	refund	NOUN
ftr-498	1228	71	or	or	CCONJ
ftr-498	1228	72	that	that	PRON
ftr-498	1228	73	might	might	AUX
ftr-498	1228	74	be	be	AUX
ftr-498	1228	75	charged	charge	VERB
ftr-498	1228	76	on	on	ADP
ftr-498	1228	77	back	back	ADJ
ftr-498	1228	78	taxes	taxis	NOUN
ftr-498	1228	79	and	and	CCONJ
ftr-498	1228	80	thus	thus	ADV
ftr-498	1228	81	incorporated	incorporate	VERB
ftr-498	1228	82	into	into	ADP
ftr-498	1228	83	retroactive	retroactive	ADJ
ftr-498	1228	84	bonuses	bonus	NOUN
ftr-498	1228	85	to	to	ADP
ftr-498	1228	86	state	state	NOUN
ftr-498	1228	87	workers	worker	NOUN
ftr-498	1228	88	.	.	PUNCT
ftr-498	1229	1	for	for	ADP
ftr-498	1229	2	example	example	NOUN
ftr-498	1229	3	,	,	PUNCT
ftr-498	1229	4	the	the	DET
ftr-498	1229	5	harm	harm	NOUN
ftr-498	1229	6	to	to	ADP
ftr-498	1229	7	the	the	DET
ftr-498	1229	8	federal	federal	ADJ
ftr-498	1229	9	government	government	NOUN
ftr-498	1229	10	stretches	stretch	VERB
ftr-498	1229	11	back	back	ADV
ftr-498	1229	12	decades	decade	NOUN
ftr-498	1229	13	in	in	ADP
ftr-498	1229	14	most	most	ADJ
ftr-498	1229	15	cases	case	NOUN
ftr-498	1229	16	.	.	PUNCT
ftr-498	1230	1	in	in	ADP
ftr-498	1230	2	negotiating	negotiate	VERB
ftr-498	1230	3	a	a	DET
ftr-498	1230	4	settlement	settlement	NOUN
ftr-498	1230	5	,	,	PUNCT
ftr-498	1230	6	federal	federal	ADJ
ftr-498	1230	7	representatives	representative	NOUN
ftr-498	1230	8	would	would	AUX
ftr-498	1230	9	not	not	PART
ftr-498	1230	10	be	be	AUX
ftr-498	1230	11	limited	limit	VERB
ftr-498	1230	12	by	by	ADP
ftr-498	1230	13	the	the	DET
ftr-498	1230	14	state	state	NOUN
ftr-498	1230	15	statute	statute	NOUN
ftr-498	1230	16	of	of	ADP
ftr-498	1230	17	limitations	limitation	NOUN
ftr-498	1230	18	applicable	applicable	ADJ
ftr-498	1230	19	to	to	PART
ftr-498	1230	20	refund	refund	VERB
ftr-498	1230	21	actions	action	NOUN
ftr-498	1230	22	by	by	ADP
ftr-498	1230	23	federal	federal	ADJ
ftr-498	1230	24	retirees	retiree	NOUN
ftr-498	1230	25	,	,	PUNCT
ftr-498	1230	26	except	except	SCONJ
ftr-498	1230	27	insofar	insofar	ADV
ftr-498	1230	28	as	as	SCONJ
ftr-498	1230	29	the	the	DET
ftr-498	1230	30	aggregate	aggregate	ADJ
ftr-498	1230	31	refund	refund	NOUN
ftr-498	1230	32	award	award	NOUN
ftr-498	1230	33	set	set	VERB
ftr-498	1230	34	a	a	DET
ftr-498	1230	35	ceiling	ceiling	NOUN
ftr-498	1230	36	to	to	ADP
ftr-498	1230	37	the	the	DET
ftr-498	1230	38	amount	amount	NOUN
ftr-498	1230	39	that	that	PRON
ftr-498	1230	40	states	state	NOUN
ftr-498	1230	41	would	would	AUX
ftr-498	1230	42	pay	pay	VERB
ftr-498	1230	43	by	by	ADP
ftr-498	1230	44	way	way	NOUN
ftr-498	1230	45	of	of	ADP
ftr-498	1230	46	settlement	settlement	NOUN
ftr-498	1230	47	.	.	PUNCT
ftr-498	1231	1	hence	hence	ADV
ftr-498	1231	2	,	,	PUNCT
ftr-498	1231	3	the	the	DET
ftr-498	1231	4	federal	federal	ADJ
ftr-498	1231	5	government	government	NOUN
ftr-498	1231	6	need	need	AUX
ftr-498	1231	7	not	not	PART
ftr-498	1231	8	take	take	VERB
ftr-498	1231	9	the	the	DET
ftr-498	1231	10	harm	harm	NOUN
ftr-498	1231	11	that	that	PRON
ftr-498	1231	12	it	it	PRON
ftr-498	1231	13	suffered	suffer	VERB
ftr-498	1231	14	over	over	ADP
ftr-498	1231	15	the	the	DET
ftr-498	1231	16	refund	refund	NOUN
ftr-498	1231	17	limitations	limitation	NOUN
ftr-498	1231	18	period	period	NOUN
ftr-498	1231	19	as	as	ADP
ftr-498	1231	20	an	an	DET
ftr-498	1231	21	upper	upper	ADJ
ftr-498	1231	22	limit	limit	NOUN
ftr-498	1231	23	on	on	ADP
ftr-498	1231	24	the	the	DET
ftr-498	1231	25	settlement	settlement	NOUN
ftr-498	1231	26	amount	amount	NOUN
ftr-498	1231	27	.	.	PUNCT
ftr-498	1232	1	another	another	DET
ftr-498	1232	2	factor	factor	NOUN
ftr-498	1232	3	would	would	AUX
ftr-498	1232	4	be	be	AUX
ftr-498	1232	5	administrative	administrative	ADJ
ftr-498	1232	6	costs	cost	NOUN
ftr-498	1232	7	.	.	PUNCT
ftr-498	1233	1	states	state	NOUN
ftr-498	1233	2	would	would	AUX
ftr-498	1233	3	have	have	VERB
ftr-498	1233	4	an	an	DET
ftr-498	1233	5	incentive	incentive	NOUN
ftr-498	1233	6	to	to	PART
ftr-498	1233	7	settle	settle	VERB
ftr-498	1233	8	to	to	PART
ftr-498	1233	9	avoid	avoid	VERB
ftr-498	1233	10	the	the	DET
ftr-498	1233	11	cost	cost	NOUN
ftr-498	1233	12	of	of	ADP
ftr-498	1233	13	providing	provide	VERB
ftr-498	1233	14	refunds	refund	NOUN
ftr-498	1233	15	to	to	ADP
ftr-498	1233	16	numerous	numerous	ADJ
ftr-498	1233	17	federal	federal	ADJ
ftr-498	1233	18	retirees	retiree	NOUN
ftr-498	1233	19	or	or	CCONJ
ftr-498	1233	20	of	of	ADP
ftr-498	1233	21	paying	pay	VERB
ftr-498	1233	22	retroactive	retroactive	ADJ
ftr-498	1233	23	bonuses	bonus	NOUN
ftr-498	1233	24	to	to	ADP
ftr-498	1233	25	state	state	NOUN
ftr-498	1233	26	workers	worker	NOUN
ftr-498	1233	27	while	while	SCONJ
ftr-498	1233	28	taxing	tax	VERB
ftr-498	1233	29	them	they	PRON
ftr-498	1233	30	simultaneously	simultaneously	ADV
ftr-498	1233	31	.	.	PUNCT
ftr-498	1234	1	states	state	NOUN
ftr-498	1234	2	'	'	PART
ftr-498	1234	3	desire	desire	NOUN
ftr-498	1234	4	to	to	PART
ftr-498	1234	5	avoid	avoid	VERB
ftr-498	1234	6	incurring	incur	VERB
ftr-498	1234	7	these	these	DET
ftr-498	1234	8	costs	cost	NOUN
ftr-498	1234	9	would	would	AUX
ftr-498	1234	10	enhance	enhance	VERB
ftr-498	1234	11	the	the	DET
ftr-498	1234	12	federal	federal	ADJ
ftr-498	1234	13	government	government	NOUN
ftr-498	1234	14	's	's	PART
ftr-498	1234	15	negotiating	negotiating	NOUN
ftr-498	1234	16	position	position	NOUN
ftr-498	1234	17	.	.	PUNCT
ftr-498	1235	1	on	on	ADP
ftr-498	1235	2	the	the	DET
ftr-498	1235	3	other	other	ADJ
ftr-498	1235	4	side	side	NOUN
ftr-498	1235	5	,	,	PUNCT
ftr-498	1235	6	the	the	DET
ftr-498	1235	7	federal	federal	ADJ
ftr-498	1235	8	government	government	NOUN
ftr-498	1235	9	would	would	AUX
ftr-498	1235	10	have	have	VERB
ftr-498	1235	11	to	to	PART
ftr-498	1235	12	take	take	VERB
ftr-498	1235	13	into	into	ADP
ftr-498	1235	14	account	account	NOUN
ftr-498	1235	15	the	the	DET
ftr-498	1235	16	likelihood	likelihood	NOUN
ftr-498	1235	17	that	that	SCONJ
ftr-498	1235	18	,	,	PUNCT
ftr-498	1235	19	if	if	SCONJ
ftr-498	1235	20	states	state	NOUN
ftr-498	1235	21	paid	pay	VERB
ftr-498	1235	22	refunds	refund	NOUN
ftr-498	1235	23	to	to	ADP
ftr-498	1235	24	large	large	ADJ
ftr-498	1235	25	numbers	number	NOUN
ftr-498	1235	26	of	of	ADP
ftr-498	1235	27	federal	federal	ADJ
ftr-498	1235	28	retirees	retiree	NOUN
ftr-498	1235	29	,	,	PUNCT
ftr-498	1235	30	a	a	DET
ftr-498	1235	31	significant	significant	ADJ
ftr-498	1235	32	fraction	fraction	NOUN
ftr-498	1235	33	of	of	ADP
ftr-498	1235	34	those	those	DET
ftr-498	1235	35	retirees	retiree	NOUN
ftr-498	1235	36	would	would	AUX
ftr-498	1235	37	not	not	PART
ftr-498	1235	38	declare	declare	VERB
ftr-498	1235	39	the	the	DET
ftr-498	1235	40	income	income	NOUN
ftr-498	1235	41	on	on	ADP
ftr-498	1235	42	their	their	PRON
ftr-498	1235	43	federal	federal	ADJ
ftr-498	1235	44	returns	return	NOUN
ftr-498	1235	45	.	.	PUNCT
ftr-498	1236	1	its	its	PRON
ftr-498	1236	2	negotiating	negotiate	VERB
ftr-498	1236	3	stance	stance	NOUN
ftr-498	1236	4	would	would	AUX
ftr-498	1236	5	be	be	AUX
ftr-498	1236	6	correspondingly	correspondingly	ADV
ftr-498	1236	7	weakened	weaken	VERB
ftr-498	1236	8	.	.	PUNCT
ftr-498	1237	1	172	172	X
ftr-498	1237	2	.	.	PUNCT
ftr-498	1238	1	state	state	NOUN
ftr-498	1238	2	courts	court	NOUN
ftr-498	1238	3	would	would	AUX
ftr-498	1238	4	not	not	PART
ftr-498	1238	5	be	be	AUX
ftr-498	1238	6	required	require	VERB
ftr-498	1238	7	to	to	PART
ftr-498	1238	8	deny	deny	VERB
ftr-498	1238	9	refunds	refund	NOUN
ftr-498	1238	10	to	to	ADP
ftr-498	1238	11	federal	federal	ADJ
ftr-498	1238	12	retirees	retiree	NOUN
ftr-498	1238	13	in	in	ADP
ftr-498	1238	14	the	the	DET
ftr-498	1238	15	event	event	NOUN
ftr-498	1238	16	of	of	ADP
ftr-498	1238	17	a	a	DET
ftr-498	1238	18	settlement	settlement	NOUN
ftr-498	1238	19	,	,	PUNCT
ftr-498	1238	20	so	so	ADV
ftr-498	1238	21	far	far	ADV
ftr-498	1238	22	as	as	SCONJ
ftr-498	1238	23	the	the	DET
ftr-498	1238	24	doctrine	doctrine	NOUN
ftr-498	1238	25	of	of	ADP
ftr-498	1238	26	intergovernmental	intergovernmental	ADJ
ftr-498	1238	27	tax	tax	NOUN
ftr-498	1238	28	immunity	immunity	NOUN
ftr-498	1238	29	is	be	AUX
ftr-498	1238	30	concerned	concern	VERB
ftr-498	1238	31	.	.	PUNCT
ftr-498	1239	1	that	that	DET
ftr-498	1239	2	doctrine	doctrine	NOUN
ftr-498	1239	3	serves	serve	VERB
ftr-498	1239	4	as	as	ADP
ftr-498	1239	5	a	a	DET
ftr-498	1239	6	shield	shield	NOUN
ftr-498	1239	7	to	to	ADP
ftr-498	1239	8	either	either	CCONJ
ftr-498	1239	9	a	a	DET
ftr-498	1239	10	state	state	NOUN
ftr-498	1239	11	government	government	NOUN
ftr-498	1239	12	or	or	CCONJ
ftr-498	1239	13	the	the	DET
ftr-498	1239	14	federal	federal	ADJ
ftr-498	1239	15	government	government	NOUN
ftr-498	1239	16	.	.	PUNCT
ftr-498	1240	1	if	if	SCONJ
ftr-498	1240	2	a	a	DET
ftr-498	1240	3	state	state	NOUN
ftr-498	1240	4	chose	choose	VERB
ftr-498	1240	5	,	,	PUNCT
ftr-498	1240	6	by	by	ADP
ftr-498	1240	7	way	way	NOUN
ftr-498	1240	8	of	of	ADP
ftr-498	1240	9	a	a	DET
ftr-498	1240	10	settlement	settlement	NOUN
ftr-498	1240	11	and	and	CCONJ
ftr-498	1240	12	refunds	refund	NOUN
ftr-498	1240	13	,	,	PUNCT
ftr-498	1240	14	to	to	PART
ftr-498	1240	15	treat	treat	VERB
ftr-498	1240	16	the	the	DET
ftr-498	1240	17	federal	federal	ADJ
ftr-498	1240	18	government	government	NOUN
ftr-498	1240	19	more	more	ADV
ftr-498	1240	20	favorably	favorably	ADV
ftr-498	1240	21	than	than	SCONJ
ftr-498	1240	22	it	it	PRON
ftr-498	1240	23	treats	treat	VERB
ftr-498	1240	24	itself	itself	PRON
ftr-498	1240	25	,	,	PUNCT
ftr-498	1240	26	the	the	DET
ftr-498	1240	27	federal	federal	ADJ
ftr-498	1240	28	government	government	NOUN
ftr-498	1240	29	would	would	AUX
ftr-498	1240	30	be	be	AUX
ftr-498	1240	31	in	in	ADP
ftr-498	1240	32	no	no	DET
ftr-498	1240	33	position	position	NOUN
ftr-498	1240	34	,	,	PUNCT
ftr-498	1240	35	and	and	CCONJ
ftr-498	1240	36	have	have	VERB
ftr-498	1240	37	no	no	DET
ftr-498	1240	38	incentive	incentive	NOUN
ftr-498	1240	39	,	,	PUNCT
ftr-498	1240	40	to	to	PART
ftr-498	1240	41	complain	complain	VERB
ftr-498	1240	42	.	.	PUNCT
ftr-498	1240	43	nor	nor	CCONJ
ftr-498	1240	44	could	could	AUX
ftr-498	1240	45	the	the	DET
ftr-498	1240	46	state	state	NOUN
ftr-498	1240	47	invoke	invoke	VERB
ftr-498	1240	48	the	the	DET
ftr-498	1240	49	doctrine	doctrine	NOUN
ftr-498	1240	50	against	against	ADP
ftr-498	1240	51	itself	itself	PRON
ftr-498	1240	52	,	,	PUNCT
ftr-498	1240	53	because	because	SCONJ
ftr-498	1240	54	it	it	PRON
ftr-498	1240	55	protects	protect	VERB
ftr-498	1240	56	a	a	DET
ftr-498	1240	57	state	state	NOUN
ftr-498	1240	58	only	only	ADV
ftr-498	1240	59	against	against	ADP
ftr-498	1240	60	the	the	DET
ftr-498	1240	61	depredations	depredation	NOUN
ftr-498	1240	62	of	of	ADP
ftr-498	1240	63	its	its	PRON
ftr-498	1240	64	national	national	ADJ
ftr-498	1240	65	counterpart	counterpart	NOUN
ftr-498	1240	66	.	.	PUNCT
ftr-498	1241	1	prudence	prudence	NOUN
ftr-498	1241	2	alone	alone	ADV
ftr-498	1241	3	should	should	AUX
ftr-498	1241	4	,	,	PUNCT
ftr-498	1241	5	however	however	ADV
ftr-498	1241	6	,	,	PUNCT
ftr-498	1241	7	persuade	persuade	VERB
ftr-498	1241	8	a	a	DET
ftr-498	1241	9	state	state	NOUN
ftr-498	1241	10	to	to	PART
ftr-498	1241	11	shun	shun	VERB
ftr-498	1241	12	prodigality	prodigality	NOUN
ftr-498	1241	13	.	.	PUNCT
ftr-498	1242	1	[	[	X
ftr-498	1242	2	vol	vol	NOUN
ftr-498	1242	3	,	,	PUNCT
ftr-498	1242	4	1:8	1:8	NUM
ftr-498	1242	5	harper	harper	NOUN
ftr-498	1242	6	and	and	CCONJ
ftr-498	1242	7	its	its	PRON
ftr-498	1242	8	aftermath	aftermath	NOUN
ftr-498	1242	9	states	state	NOUN
ftr-498	1242	10	that	that	PRON
ftr-498	1242	11	would	would	AUX
ftr-498	1242	12	save	save	VERB
ftr-498	1242	13	a	a	DET
ftr-498	1242	14	substantial	substantial	ADJ
ftr-498	1242	15	sum	sum	NOUN
ftr-498	1242	16	of	of	ADP
ftr-498	1242	17	money	money	NOUN
ftr-498	1242	18	,	,	PUNCT
ftr-498	1242	19	relative	relative	ADJ
ftr-498	1242	20	to	to	ADP
ftr-498	1242	21	refunding	refund	VERB
ftr-498	1242	22	the	the	DET
ftr-498	1242	23	discriminatory	discriminatory	ADJ
ftr-498	1242	24	portion	portion	NOUN
ftr-498	1242	25	of	of	ADP
ftr-498	1242	26	the	the	DET
ftr-498	1242	27	taxes	taxis	NOUN
ftr-498	1243	1	federal	federal	ADJ
ftr-498	1243	2	retirees	retiree	NOUN
ftr-498	1243	3	paid	pay	VERB
ftr-498	1243	4	,	,	PUNCT
ftr-498	1243	5	by	by	ADP
ftr-498	1243	6	taxing	tax	VERB
ftr-498	1243	7	state	state	NOUN
ftr-498	1243	8	workers	worker	NOUN
ftr-498	1243	9	retroactively	retroactively	ADV
ftr-498	1243	10	while	while	SCONJ
ftr-498	1243	11	alleviating	alleviate	VERB
ftr-498	1243	12	their	their	PRON
ftr-498	1243	13	tax	tax	NOUN
ftr-498	1243	14	burden	burden	NOUN
ftr-498	1243	15	through	through	ADP
ftr-498	1243	16	bonuses	bonus	NOUN
ftr-498	1243	17	,	,	PUNCT
ftr-498	1243	18	should	should	AUX
ftr-498	1243	19	find	find	VERB
ftr-498	1243	20	that	that	DET
ftr-498	1243	21	pair	pair	NOUN
ftr-498	1243	22	of	of	ADP
ftr-498	1243	23	steps	step	NOUN
ftr-498	1243	24	an	an	DET
ftr-498	1243	25	attractive	attractive	ADJ
ftr-498	1243	26	option	option	NOUN
ftr-498	1243	27	.	.	PUNCT
ftr-498	1244	1	7	7	NUM
ftr-498	1244	2	'	'	NUM
ftr-498	1244	3	a	a	DET
ftr-498	1244	4	settlement	settlement	NOUN
ftr-498	1244	5	of	of	ADP
ftr-498	1244	6	the	the	DET
ftr-498	1244	7	sort	sort	NOUN
ftr-498	1244	8	just	just	ADV
ftr-498	1244	9	described	describe	VERB
ftr-498	1244	10	might	might	AUX
ftr-498	1244	11	be	be	AUX
ftr-498	1244	12	still	still	ADV
ftr-498	1244	13	more	more	ADV
ftr-498	1244	14	alluring	alluring	ADJ
ftr-498	1244	15	.	.	PUNCT
ftr-498	1245	1	in	in	ADP
ftr-498	1245	2	either	either	DET
ftr-498	1245	3	case	case	NOUN
ftr-498	1245	4	,	,	PUNCT
ftr-498	1245	5	states	state	NOUN
ftr-498	1245	6	should	should	AUX
ftr-498	1245	7	not	not	PART
ftr-498	1245	8	have	have	VERB
ftr-498	1245	9	to	to	PART
ftr-498	1245	10	fear	fear	VERB
ftr-498	1245	11	opposition	opposition	NOUN
ftr-498	1245	12	from	from	ADP
ftr-498	1245	13	state	state	NOUN
ftr-498	1245	14	retirees	retiree	NOUN
ftr-498	1245	15	,	,	PUNCT
ftr-498	1245	16	inasmuch	inasmuch	ADJ
ftr-498	1245	17	as	as	SCONJ
ftr-498	1245	18	their	their	PRON
ftr-498	1245	19	aftertax	aftertax	ADJ
ftr-498	1245	20	position	position	NOUN
ftr-498	1245	21	would	would	AUX
ftr-498	1245	22	not	not	PART
ftr-498	1245	23	be	be	AUX
ftr-498	1245	24	worsened	worsen	VERB
ftr-498	1245	25	under	under	ADP
ftr-498	1245	26	either	either	DET
ftr-498	1245	27	plan	plan	NOUN
ftr-498	1245	28	.	.	PUNCT
ftr-498	1246	1	federal	federal	ADJ
ftr-498	1246	2	pensioners	pensioner	NOUN
ftr-498	1246	3	would	would	AUX
ftr-498	1246	4	naturally	naturally	ADV
ftr-498	1246	5	oppose	oppose	VERB
ftr-498	1246	6	both	both	PRON
ftr-498	1246	7	of	of	ADP
ftr-498	1246	8	these	these	DET
ftr-498	1246	9	possible	possible	ADJ
ftr-498	1246	10	responses	response	NOUN
ftr-498	1246	11	.	.	PUNCT
ftr-498	1247	1	they	they	PRON
ftr-498	1247	2	would	would	AUX
ftr-498	1247	3	prefer	prefer	VERB
ftr-498	1247	4	to	to	PART
ftr-498	1247	5	have	have	VERB
ftr-498	1247	6	their	their	PRON
ftr-498	1247	7	state	state	NOUN
ftr-498	1247	8	income	income	NOUN
ftr-498	1247	9	tax	tax	NOUN
ftr-498	1247	10	payments	payment	NOUN
ftr-498	1247	11	refunded	refund	VERB
ftr-498	1247	12	,	,	PUNCT
ftr-498	1247	13	rather	rather	ADV
ftr-498	1247	14	than	than	ADP
ftr-498	1247	15	see	see	VERB
ftr-498	1247	16	their	their	PRON
ftr-498	1247	17	position	position	NOUN
ftr-498	1247	18	unchanged	unchanged	ADJ
ftr-498	1247	19	,	,	PUNCT
ftr-498	1247	20	even	even	ADV
ftr-498	1247	21	though	though	SCONJ
ftr-498	1247	22	relative	relative	ADJ
ftr-498	1247	23	to	to	ADP
ftr-498	1247	24	their	their	PRON
ftr-498	1247	25	past	past	ADJ
ftr-498	1247	26	expectations	expectation	NOUN
ftr-498	1247	27	any	any	DET
ftr-498	1247	28	refund	refund	NOUN
ftr-498	1247	29	would	would	AUX
ftr-498	1247	30	be	be	AUX
ftr-498	1247	31	a	a	DET
ftr-498	1247	32	windfall	windfall	NOUN
ftr-498	1247	33	.	.	PUNCT
ftr-498	1248	1	one	one	NUM
ftr-498	1248	2	critic	critic	NOUN
ftr-498	1248	3	of	of	ADP
ftr-498	1248	4	the	the	DET
ftr-498	1248	5	constitutionality	constitutionality	NOUN
ftr-498	1248	6	of	of	ADP
ftr-498	1248	7	my	my	PRON
ftr-498	1248	8	original	original	ADJ
ftr-498	1248	9	proposal	proposal	NOUN
ftr-498	1248	10	-	-	PUNCT
ftr-498	1248	11	david	david	PROPN
ftr-498	1248	12	shores	shores	PROPN
ftr-498	1248	13	-	-	PUNCT
ftr-498	1248	14	has	have	AUX
ftr-498	1248	15	argued	argue	VERB
ftr-498	1248	16	that	that	SCONJ
ftr-498	1248	17	the	the	DET
ftr-498	1248	18	federal	federal	ADJ
ftr-498	1248	19	retirees	retiree	NOUN
ftr-498	1248	20	'	'	PART
ftr-498	1248	21	complaint	complaint	NOUN
ftr-498	1248	22	would	would	AUX
ftr-498	1248	23	not	not	PART
ftr-498	1248	24	be	be	AUX
ftr-498	1248	25	merely	merely	ADV
ftr-498	1248	26	a	a	DET
ftr-498	1248	27	rhetorical	rhetorical	ADJ
ftr-498	1248	28	plea	plea	NOUN
ftr-498	1248	29	for	for	ADP
ftr-498	1248	30	a	a	DET
ftr-498	1248	31	benefit	benefit	NOUN
ftr-498	1248	32	to	to	PART
ftr-498	1248	33	which	which	PRON
ftr-498	1248	34	they	they	PRON
ftr-498	1248	35	have	have	VERB
ftr-498	1248	36	no	no	DET
ftr-498	1248	37	title	title	NOUN
ftr-498	1248	38	:	:	PUNCT
ftr-498	1248	39	it	it	PRON
ftr-498	1248	40	would	would	AUX
ftr-498	1248	41	,	,	PUNCT
ftr-498	1248	42	he	he	PRON
ftr-498	1248	43	says	say	VERB
ftr-498	1248	44	,	,	PUNCT
ftr-498	1248	45	be	be	AUX
ftr-498	1248	46	justified	justify	VERB
ftr-498	1248	47	.	.	PUNCT
ftr-498	1248	48	'	'	PUNCT
ftr-498	1249	1	74	74	NUM
ftr-498	1249	2	if	if	SCONJ
ftr-498	1249	3	states	state	NOUN
ftr-498	1249	4	are	be	AUX
ftr-498	1249	5	unwilling	unwilling	ADJ
ftr-498	1249	6	to	to	PART
ftr-498	1249	7	impose	impose	VERB
ftr-498	1249	8	a	a	DET
ftr-498	1249	9	retroactive	retroactive	ADJ
ftr-498	1249	10	tax	tax	NOUN
ftr-498	1249	11	on	on	ADP
ftr-498	1249	12	former	former	ADJ
ftr-498	1249	13	state	state	NOUN
ftr-498	1249	14	workers	worker	NOUN
ftr-498	1249	15	without	without	ADP
ftr-498	1249	16	any	any	DET
ftr-498	1249	17	offsetting	offset	VERB
ftr-498	1249	18	bonus	bonus	NOUN
ftr-498	1249	19	,	,	PUNCT
ftr-498	1249	20	he	he	PRON
ftr-498	1249	21	contends	contend	VERB
ftr-498	1249	22	,	,	PUNCT
ftr-498	1249	23	then	then	ADV
ftr-498	1249	24	mckesson	mckesson	PROPN
ftr-498	1249	25	mandates	mandate	NOUN
ftr-498	1249	26	that	that	PRON
ftr-498	1249	27	states	state	NOUN
ftr-498	1249	28	pay	pay	VERB
ftr-498	1249	29	the	the	DET
ftr-498	1249	30	refunds	refund	NOUN
ftr-498	1249	31	for	for	ADP
ftr-498	1249	32	which	which	PRON
ftr-498	1249	33	federal	federal	ADJ
ftr-498	1249	34	retirees	retiree	NOUN
ftr-498	1249	35	have	have	AUX
ftr-498	1249	36	sued	sue	VERB
ftr-498	1249	37	.	.	PUNCT
ftr-498	1250	1	presumably	presumably	ADV
ftr-498	1250	2	,	,	PUNCT
ftr-498	1250	3	he	he	PRON
ftr-498	1250	4	would	would	AUX
ftr-498	1250	5	object	object	VERB
ftr-498	1250	6	equally	equally	ADV
ftr-498	1250	7	to	to	ADP
ftr-498	1250	8	any	any	DET
ftr-498	1250	9	settlement	settlement	NOUN
ftr-498	1250	10	between	between	ADP
ftr-498	1250	11	a	a	DET
ftr-498	1250	12	state	state	NOUN
ftr-498	1250	13	and	and	CCONJ
ftr-498	1250	14	the	the	DET
ftr-498	1250	15	federal	federal	ADJ
ftr-498	1250	16	government	government	NOUN
ftr-498	1250	17	that	that	PRON
ftr-498	1250	18	deprived	deprive	VERB
ftr-498	1250	19	federal	federal	ADJ
ftr-498	1250	20	retirees	retiree	NOUN
ftr-498	1250	21	of	of	ADP
ftr-498	1250	22	refunds	refund	NOUN
ftr-498	1250	23	or	or	CCONJ
ftr-498	1250	24	the	the	DET
ftr-498	1250	25	satisfaction	satisfaction	NOUN
ftr-498	1250	26	of	of	ADP
ftr-498	1250	27	seeing	see	VERB
ftr-498	1250	28	their	their	PRON
ftr-498	1250	29	retired	retire	VERB
ftr-498	1250	30	state	state	NOUN
ftr-498	1250	31	counterparts	counterpart	NOUN
ftr-498	1250	32	pay	pay	VERB
ftr-498	1250	33	retroactive	retroactive	ADJ
ftr-498	1250	34	taxes	taxis	NOUN
ftr-498	1250	35	without	without	ADP
ftr-498	1250	36	any	any	DET
ftr-498	1250	37	relief	relief	NOUN
ftr-498	1250	38	from	from	ADP
ftr-498	1250	39	their	their	PRON
ftr-498	1250	40	former	former	ADJ
ftr-498	1250	41	state	state	NOUN
ftr-498	1250	42	employer.1	employer.1	NOUN
ftr-498	1250	43	7	7	NUM
ftr-498	1250	44	5	5	NUM
ftr-498	1250	45	for	for	ADP
ftr-498	1250	46	reasons	reason	NOUN
ftr-498	1250	47	i	i	PRON
ftr-498	1250	48	have	have	AUX
ftr-498	1250	49	detailed	detail	VERB
ftr-498	1250	50	elsewhere	elsewhere	ADV
ftr-498	1250	51	,	,	PUNCT
ftr-498	1250	52	176	176	NUM
ftr-498	1250	53	shores	shore	NOUN
ftr-498	1250	54	's	's	PART
ftr-498	1250	55	argument	argument	NOUN
ftr-498	1250	56	seems	seem	VERB
ftr-498	1250	57	to	to	ADP
ftr-498	1250	58	me	i	PRON
ftr-498	1250	59	misguided	misguided	ADJ
ftr-498	1250	60	.	.	PUNCT
ftr-498	1251	1	the	the	DET
ftr-498	1251	2	doctrine	doctrine	NOUN
ftr-498	1251	3	of	of	ADP
ftr-498	1251	4	intergovernmental	intergovernmental	ADJ
ftr-498	1251	5	tax	tax	NOUN
ftr-498	1251	6	immunity	immunity	NOUN
ftr-498	1251	7	,	,	PUNCT
ftr-498	1251	8	on	on	ADP
ftr-498	1251	9	which	which	PRON
ftr-498	1251	10	the	the	DET
ftr-498	1251	11	court	court	NOUN
ftr-498	1251	12	's	's	PART
ftr-498	1251	13	holding	holding	NOUN
ftr-498	1251	14	in	in	ADP
ftr-498	1251	15	davis	davis	PROPN
ftr-498	1251	16	was	be	AUX
ftr-498	1251	17	premised	premise	VERB
ftr-498	1251	18	,	,	PUNCT
ftr-498	1251	19	developed	develop	VERB
ftr-498	1251	20	to	to	PART
ftr-498	1251	21	protect	protect	VERB
ftr-498	1251	22	the	the	DET
ftr-498	1251	23	federal	federal	ADJ
ftr-498	1251	24	government	government	NOUN
ftr-498	1251	25	from	from	ADP
ftr-498	1251	26	discrimination	discrimination	NOUN
ftr-498	1251	27	by	by	ADP
ftr-498	1251	28	state	state	NOUN
ftr-498	1251	29	authorities	authority	NOUN
ftr-498	1251	30	,	,	PUNCT
ftr-498	1251	31	and	and	CCONJ
ftr-498	1251	32	states	state	NOUN
ftr-498	1251	33	from	from	ADP
ftr-498	1251	34	unjust	unjust	ADJ
ftr-498	1251	35	treatment	treatment	NOUN
ftr-498	1251	36	by	by	ADP
ftr-498	1251	37	congress	congress	PROPN
ftr-498	1251	38	.	.	PUNCT
ftr-498	1252	1	it	it	PRON
ftr-498	1252	2	was	be	AUX
ftr-498	1252	3	not	not	PART
ftr-498	1252	4	designed	design	VERB
ftr-498	1252	5	to	to	PART
ftr-498	1252	6	protect	protect	VERB
ftr-498	1252	7	individuals	individual	NOUN
ftr-498	1252	8	.	.	PUNCT
ftr-498	1253	1	to	to	PART
ftr-498	1253	2	be	be	AUX
ftr-498	1253	3	sure	sure	ADJ
ftr-498	1253	4	,	,	PUNCT
ftr-498	1253	5	individuals	individual	NOUN
ftr-498	1253	6	would	would	AUX
ftr-498	1253	7	often	often	ADV
ftr-498	1253	8	benefit	benefit	VERB
ftr-498	1253	9	if	if	SCONJ
ftr-498	1253	10	they	they	PRON
ftr-498	1253	11	sued	sue	VERB
ftr-498	1253	12	,	,	PUNCT
ftr-498	1253	13	in	in	ADP
ftr-498	1253	14	effect	effect	NOUN
ftr-498	1253	15	,	,	PUNCT
ftr-498	1253	16	in	in	ADP
ftr-498	1253	17	the	the	DET
ftr-498	1253	18	federal	federal	ADJ
ftr-498	1253	19	government	government	NOUN
ftr-498	1253	20	's	's	PART
ftr-498	1253	21	stead	stead	NOUN
ftr-498	1253	22	.	.	PUNCT
ftr-498	1254	1	but	but	CCONJ
ftr-498	1254	2	they	they	PRON
ftr-498	1254	3	were	be	AUX
ftr-498	1254	4	not	not	PART
ftr-498	1254	5	the	the	DET
ftr-498	1254	6	doctrine	doctrine	NOUN
ftr-498	1254	7	's	's	PART
ftr-498	1254	8	intended	intend	VERB
ftr-498	1254	9	beneficiaries	beneficiary	NOUN
ftr-498	1254	10	,	,	PUNCT
ftr-498	1254	11	173	173	NUM
ftr-498	1254	12	.	.	PUNCT
ftr-498	1255	1	not	not	PART
ftr-498	1255	2	surprisingly	surprisingly	ADV
ftr-498	1255	3	,	,	PUNCT
ftr-498	1255	4	virginia	virginia	PROPN
ftr-498	1255	5	,	,	PUNCT
ftr-498	1255	6	the	the	DET
ftr-498	1255	7	state	state	NOUN
ftr-498	1255	8	that	that	PRON
ftr-498	1255	9	will	will	AUX
ftr-498	1255	10	have	have	VERB
ftr-498	1255	11	to	to	PART
ftr-498	1255	12	pay	pay	VERB
ftr-498	1255	13	out	out	ADP
ftr-498	1255	14	the	the	DET
ftr-498	1255	15	most	most	ADJ
ftr-498	1255	16	money	money	NOUN
ftr-498	1255	17	if	if	SCONJ
ftr-498	1255	18	refunds	refund	NOUN
ftr-498	1255	19	are	be	AUX
ftr-498	1255	20	ordered	order	VERB
ftr-498	1255	21	,	,	PUNCT
ftr-498	1255	22	is	be	AUX
ftr-498	1255	23	therefore	therefore	ADV
ftr-498	1255	24	considering	consider	VERB
ftr-498	1255	25	implementing	implement	VERB
ftr-498	1255	26	this	this	DET
ftr-498	1255	27	plan	plan	NOUN
ftr-498	1255	28	.	.	PUNCT
ftr-498	1256	1	see	see	VERB
ftr-498	1256	2	juliann	juliann	PROPN
ftr-498	1256	3	avakianmartin	avakianmartin	PROPN
ftr-498	1256	4	,	,	PUNCT
ftr-498	1256	5	harper	harper	NOUN
ftr-498	1256	6	decision	decision	NOUN
ftr-498	1256	7	leaves	leave	VERB
ftr-498	1256	8	many	many	ADJ
ftr-498	1256	9	questions	question	NOUN
ftr-498	1256	10	unanswered	unanswere	VERB
ftr-498	1256	11	,	,	PUNCT
ftr-498	1256	12	may	may	AUX
ftr-498	1256	13	raise	raise	VERB
ftr-498	1256	14	new	new	ADJ
ftr-498	1256	15	ones	one	NOUN
ftr-498	1256	16	,	,	PUNCT
ftr-498	1256	17	59	59	NUM
ftr-498	1256	18	tax	tax	NOUN
ftr-498	1256	19	notes	note	NOUN
ftr-498	1256	20	1740	1740	NUM
ftr-498	1256	21	(	(	PUNCT
ftr-498	1256	22	june	june	PROPN
ftr-498	1256	23	28	28	NUM
ftr-498	1256	24	,	,	PUNCT
ftr-498	1256	25	1993	1993	NUM
ftr-498	1256	26	)	)	PUNCT
ftr-498	1256	27	(	(	PUNCT
ftr-498	1256	28	quoting	quote	VERB
ftr-498	1256	29	virginia	virginia	PROPN
ftr-498	1256	30	's	's	PART
ftr-498	1256	31	deputy	deputy	NOUN
ftr-498	1256	32	attorney	attorney	NOUN
ftr-498	1256	33	general	general	PROPN
ftr-498	1256	34	gail	gail	PROPN
ftr-498	1256	35	marshall	marshall	PROPN
ftr-498	1256	36	)	)	PUNCT
ftr-498	1256	37	.	.	PUNCT
ftr-498	1257	1	but	but	CCONJ
ftr-498	1257	2	see	see	VERB
ftr-498	1257	3	infra	infra	NOUN
ftr-498	1257	4	note	note	VERB
ftr-498	1257	5	240	240	NUM
ftr-498	1257	6	.	.	NOUN
ftr-498	1257	7	174	174	NUM
ftr-498	1257	8	.	.	PUNCT
ftr-498	1258	1	see	see	VERB
ftr-498	1258	2	david	david	PROPN
ftr-498	1258	3	f.	f.	PROPN
ftr-498	1258	4	shores	shores	PROPN
ftr-498	1258	5	,	,	PUNCT
ftr-498	1258	6	unconstitutional	unconstitutional	ADJ
ftr-498	1258	7	state	state	NOUN
ftr-498	1258	8	taxes	taxis	NOUN
ftr-498	1258	9	:	:	PUNCT
ftr-498	1258	10	is	be	AUX
ftr-498	1258	11	there	there	PRON
ftr-498	1258	12	a	a	DET
ftr-498	1258	13	painless	painless	ADJ
ftr-498	1258	14	remedy	remedy	NOUN
ftr-498	1258	15	?	?	PUNCT
ftr-498	1258	16	,	,	PUNCT
ftr-498	1258	17	59	59	NUM
ftr-498	1258	18	tax	tax	NOUN
ftr-498	1258	19	notes	note	NOUN
ftr-498	1258	20	1274	1274	NUM
ftr-498	1258	21	(	(	PUNCT
ftr-498	1258	22	may	may	PROPN
ftr-498	1258	23	31	31	NUM
ftr-498	1258	24	,	,	PUNCT
ftr-498	1258	25	1993	1993	NUM
ftr-498	1258	26	)	)	PUNCT
ftr-498	1258	27	.	.	PUNCT
ftr-498	1259	1	175	175	NUM
ftr-498	1259	2	.	.	PUNCT
ftr-498	1260	1	this	this	DET
ftr-498	1260	2	conjecture	conjecture	NOUN
ftr-498	1260	3	is	be	AUX
ftr-498	1260	4	grounded	ground	VERB
ftr-498	1260	5	in	in	ADP
ftr-498	1260	6	shores	shore	NOUN
ftr-498	1260	7	's	's	PART
ftr-498	1260	8	reading	reading	NOUN
ftr-498	1260	9	of	of	ADP
ftr-498	1260	10	davis	davis	PROPN
ftr-498	1260	11	.	.	PUNCT
ftr-498	1261	1	according	accord	VERB
ftr-498	1261	2	to	to	ADP
ftr-498	1261	3	which	which	PRON
ftr-498	1261	4	federal	federal	ADJ
ftr-498	1261	5	retirees	retiree	NOUN
ftr-498	1261	6	were	be	AUX
ftr-498	1261	7	not	not	PART
ftr-498	1261	8	"	"	PUNCT
ftr-498	1261	9	merely	merely	ADV
ftr-498	1261	10	nominal	nominal	ADJ
ftr-498	1261	11	parties	party	NOUN
ftr-498	1261	12	.	.	PUNCT
ftr-498	1261	13	"	"	PUNCT
ftr-498	1262	1	because	because	SCONJ
ftr-498	1262	2	shores	shore	NOUN
ftr-498	1262	3	believes	believe	VERB
ftr-498	1262	4	that	that	SCONJ
ftr-498	1262	5	davis	davis	PROPN
ftr-498	1262	6	"	"	PUNCT
ftr-498	1262	7	suggests	suggest	VERB
ftr-498	1262	8	even	even	ADV
ftr-498	1262	9	-	-	PUNCT
ftr-498	1262	10	handed	handed	ADJ
ftr-498	1262	11	treatment	treatment	NOUN
ftr-498	1262	12	of	of	ADP
ftr-498	1262	13	state	state	NOUN
ftr-498	1262	14	and	and	CCONJ
ftr-498	1262	15	federal	federal	ADJ
ftr-498	1262	16	retirees	retiree	NOUN
ftr-498	1262	17	was	be	AUX
ftr-498	1262	18	itself	itself	PRON
ftr-498	1262	19	a	a	DET
ftr-498	1262	20	goal	goal	NOUN
ftr-498	1262	21	.	.	PUNCT
ftr-498	1262	22	"	"	PUNCT
ftr-498	1263	1	he	he	PRON
ftr-498	1263	2	contends	contend	VERB
ftr-498	1263	3	that	that	SCONJ
ftr-498	1263	4	"	"	PUNCT
ftr-498	1263	5	meaningful	meaningful	ADJ
ftr-498	1263	6	relief	relief	NOUN
ftr-498	1263	7	would	would	AUX
ftr-498	1263	8	seem	seem	VERB
ftr-498	1263	9	to	to	PART
ftr-498	1263	10	require	require	VERB
ftr-498	1263	11	either	either	CCONJ
ftr-498	1263	12	a	a	DET
ftr-498	1263	13	refund	refund	NOUN
ftr-498	1263	14	to	to	ADP
ftr-498	1263	15	federal	federal	ADJ
ftr-498	1263	16	retirees	retiree	NOUN
ftr-498	1263	17	or	or	CCONJ
ftr-498	1263	18	a	a	DET
ftr-498	1263	19	tax	tax	NOUN
ftr-498	1263	20	on	on	ADP
ftr-498	1263	21	state	state	NOUN
ftr-498	1263	22	retirees	retiree	NOUN
ftr-498	1263	23	that	that	PRON
ftr-498	1263	24	is	be	AUX
ftr-498	1263	25	not	not	PART
ftr-498	1263	26	rendered	render	VERB
ftr-498	1263	27	meaningless	meaningless	ADJ
ftr-498	1263	28	by	by	ADP
ftr-498	1263	29	a	a	DET
ftr-498	1263	30	counterpayment	counterpayment	NOUN
ftr-498	1263	31	.	.	PUNCT
ftr-498	1263	32	"	"	PUNCT
ftr-498	1264	1	i	i	PRON
ftr-498	1264	2	d.	d.	PROPN
ftr-498	1264	3	at	at	ADP
ftr-498	1264	4	1275	1275	NUM
ftr-498	1264	5	(	(	PUNCT
ftr-498	1264	6	footnote	footnote	NOUN
ftr-498	1264	7	omitted	omit	VERB
ftr-498	1264	8	)	)	PUNCT
ftr-498	1264	9	.	.	PUNCT
ftr-498	1265	1	176	176	NUM
ftr-498	1265	2	.	.	PUNCT
ftr-498	1266	1	see	see	VERB
ftr-498	1266	2	eric	eric	PROPN
ftr-498	1266	3	rakowski	rakowski	PROPN
ftr-498	1266	4	,	,	PUNCT
ftr-498	1266	5	what	what	DET
ftr-498	1266	6	purpose	purpose	NOUN
ftr-498	1266	7	does	do	AUX
ftr-498	1266	8	intergovernmental	intergovernmental	ADJ
ftr-498	1266	9	tax	tax	NOUN
ftr-498	1266	10	immunity	immunity	NOUN
ftr-498	1266	11	serve	serve	VERB
ftr-498	1266	12	?	?	PUNCT
ftr-498	1266	13	,	,	PUNCT
ftr-498	1266	14	59	59	NUM
ftr-498	1266	15	tax	tax	NOUN
ftr-498	1266	16	notes	note	NOUN
ftr-498	1266	17	1277	1277	NUM
ftr-498	1266	18	(	(	PUNCT
ftr-498	1266	19	may	may	PROPN
ftr-498	1266	20	31	31	NUM
ftr-498	1266	21	,	,	PUNCT
ftr-498	1266	22	1993	1993	NUM
ftr-498	1266	23	)	)	PUNCT
ftr-498	1266	24	.	.	PUNCT
ftr-498	1267	1	19931	19931	NUM
ftr-498	1267	2	florida	florida	PROPN
ftr-498	1267	3	tax	tax	NOUN
ftr-498	1267	4	review	review	NOUN
ftr-498	1267	5	and	and	CCONJ
ftr-498	1267	6	the	the	DET
ftr-498	1267	7	purpose	purpose	NOUN
ftr-498	1267	8	of	of	ADP
ftr-498	1267	9	allowing	allow	VERB
ftr-498	1267	10	them	they	PRON
ftr-498	1267	11	to	to	PART
ftr-498	1267	12	bring	bring	VERB
ftr-498	1267	13	suit	suit	NOUN
ftr-498	1267	14	was	be	AUX
ftr-498	1267	15	to	to	PART
ftr-498	1267	16	vindicate	vindicate	VERB
ftr-498	1267	17	the	the	DET
ftr-498	1267	18	rights	right	NOUN
ftr-498	1267	19	of	of	ADP
ftr-498	1267	20	the	the	DET
ftr-498	1267	21	states	state	NOUN
ftr-498	1267	22	and	and	CCONJ
ftr-498	1267	23	the	the	DET
ftr-498	1267	24	federal	federal	ADJ
ftr-498	1267	25	government	government	NOUN
ftr-498	1267	26	when	when	SCONJ
ftr-498	1267	27	governmental	governmental	ADJ
ftr-498	1267	28	entities	entity	NOUN
ftr-498	1267	29	did	do	AUX
ftr-498	1267	30	not	not	PART
ftr-498	1267	31	take	take	VERB
ftr-498	1267	32	action	action	NOUN
ftr-498	1267	33	themselves	themselves	PRON
ftr-498	1267	34	.	.	PUNCT
ftr-498	1268	1	because	because	SCONJ
ftr-498	1268	2	the	the	DET
ftr-498	1268	3	options	option	NOUN
ftr-498	1268	4	i	i	PRON
ftr-498	1268	5	described	describe	VERB
ftr-498	1268	6	would	would	AUX
ftr-498	1268	7	compensate	compensate	VERB
ftr-498	1268	8	the	the	DET
ftr-498	1268	9	federal	federal	ADJ
ftr-498	1268	10	government	government	NOUN
ftr-498	1268	11	,	,	PUNCT
ftr-498	1268	12	through	through	ADP
ftr-498	1268	13	increased	increase	VERB
ftr-498	1268	14	federal	federal	ADJ
ftr-498	1268	15	income	income	NOUN
ftr-498	1268	16	tax	tax	NOUN
ftr-498	1268	17	revenue	revenue	NOUN
ftr-498	1268	18	on	on	ADP
ftr-498	1268	19	the	the	DET
ftr-498	1268	20	bonuses	bonus	NOUN
ftr-498	1268	21	paid	pay	VERB
ftr-498	1268	22	to	to	ADP
ftr-498	1268	23	state	state	NOUN
ftr-498	1268	24	retirees	retiree	NOUN
ftr-498	1268	25	or	or	CCONJ
ftr-498	1268	26	through	through	ADP
ftr-498	1268	27	a	a	DET
ftr-498	1268	28	direct	direct	ADJ
ftr-498	1268	29	settlement	settlement	NOUN
ftr-498	1268	30	payment	payment	NOUN
ftr-498	1268	31	,	,	PUNCT
ftr-498	1268	32	for	for	ADP
ftr-498	1268	33	the	the	DET
ftr-498	1268	34	wrong	wrong	NOUN
ftr-498	1268	35	that	that	PRON
ftr-498	1268	36	it	it	PRON
ftr-498	1268	37	suffered	suffer	VERB
ftr-498	1268	38	,	,	PUNCT
ftr-498	1268	39	it	it	PRON
ftr-498	1268	40	would	would	AUX
ftr-498	1268	41	satisfy	satisfy	VERB
ftr-498	1268	42	mckesson	mckesson	PROPN
ftr-498	1268	43	's	's	PART
ftr-498	1268	44	command	command	NOUN
ftr-498	1268	45	to	to	PART
ftr-498	1268	46	create	create	VERB
ftr-498	1268	47	what	what	PRON
ftr-498	1268	48	in	in	ADP
ftr-498	1268	49	hindsight	hindsight	ADJ
ftr-498	1268	50	is	be	AUX
ftr-498	1268	51	a	a	DET
ftr-498	1268	52	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	1268	53	scheme	scheme	NOUN
ftr-498	1268	54	.	.	PUNCT
ftr-498	1268	55	"	"	PUNCT
ftr-498	1269	1	the	the	DET
ftr-498	1269	2	federal	federal	ADJ
ftr-498	1269	3	government	government	NOUN
ftr-498	1269	4	would	would	AUX
ftr-498	1269	5	in	in	ADP
ftr-498	1269	6	retrospect	retrospect	NOUN
ftr-498	1269	7	have	have	AUX
ftr-498	1269	8	suffered	suffer	VERB
ftr-498	1269	9	no	no	DET
ftr-498	1269	10	disadvantage	disadvantage	NOUN
ftr-498	1269	11	in	in	ADP
ftr-498	1269	12	hiring	hire	VERB
ftr-498	1269	13	workers	worker	NOUN
ftr-498	1269	14	,	,	PUNCT
ftr-498	1269	15	because	because	SCONJ
ftr-498	1269	16	it	it	PRON
ftr-498	1269	17	would	would	AUX
ftr-498	1269	18	not	not	PART
ftr-498	1269	19	,	,	PUNCT
ftr-498	1269	20	in	in	ADP
ftr-498	1269	21	retrospect	retrospect	ADJ
ftr-498	1269	22	,	,	PUNCT
ftr-498	1269	23	have	have	AUX
ftr-498	1269	24	had	have	VERB
ftr-498	1269	25	to	to	PART
ftr-498	1269	26	pay	pay	VERB
ftr-498	1269	27	them	they	PRON
ftr-498	1269	28	higher	high	ADJ
ftr-498	1269	29	pensions	pension	NOUN
ftr-498	1269	30	than	than	SCONJ
ftr-498	1269	31	states	state	NOUN
ftr-498	1269	32	did	do	VERB
ftr-498	1269	33	to	to	PART
ftr-498	1269	34	put	put	VERB
ftr-498	1269	35	them	they	PRON
ftr-498	1269	36	on	on	ADP
ftr-498	1269	37	an	an	DET
ftr-498	1269	38	after	after	ADP
ftr-498	1269	39	-	-	PUNCT
ftr-498	1269	40	tax	tax	NOUN
ftr-498	1269	41	par	par	NOUN
ftr-498	1269	42	with	with	ADP
ftr-498	1269	43	state	state	NOUN
ftr-498	1269	44	retirees	retiree	NOUN
ftr-498	1269	45	.	.	PUNCT
ftr-498	1270	1	any	any	DET
ftr-498	1270	2	additional	additional	ADJ
ftr-498	1270	3	amount	amount	NOUN
ftr-498	1270	4	it	it	PRON
ftr-498	1270	5	paid	pay	VERB
ftr-498	1270	6	in	in	ADP
ftr-498	1270	7	the	the	DET
ftr-498	1270	8	past	past	NOUN
ftr-498	1270	9	would	would	AUX
ftr-498	1270	10	have	have	AUX
ftr-498	1270	11	been	be	AUX
ftr-498	1270	12	recouped	recoup	VERB
ftr-498	1270	13	in	in	ADP
ftr-498	1270	14	the	the	DET
ftr-498	1270	15	added	add	VERB
ftr-498	1270	16	federal	federal	ADJ
ftr-498	1270	17	income	income	NOUN
ftr-498	1270	18	tax	tax	NOUN
ftr-498	1270	19	on	on	ADP
ftr-498	1270	20	state	state	NOUN
ftr-498	1270	21	workers	worker	NOUN
ftr-498	1270	22	'	'	PART
ftr-498	1270	23	bonuses	bonus	NOUN
ftr-498	1270	24	,	,	PUNCT
ftr-498	1270	25	or	or	CCONJ
ftr-498	1270	26	through	through	ADP
ftr-498	1270	27	the	the	DET
ftr-498	1270	28	settlement	settlement	NOUN
ftr-498	1270	29	agreement	agreement	NOUN
ftr-498	1270	30	in	in	ADP
ftr-498	1270	31	which	which	PRON
ftr-498	1270	32	it	it	PRON
ftr-498	1270	33	acquiesced	acquiesce	VERB
ftr-498	1270	34	.	.	PUNCT
ftr-498	1271	1	the	the	DET
ftr-498	1271	2	situation	situation	NOUN
ftr-498	1271	3	,	,	PUNCT
ftr-498	1271	4	after	after	SCONJ
ftr-498	1271	5	either	either	DET
ftr-498	1271	6	plan	plan	NOUN
ftr-498	1271	7	was	be	AUX
ftr-498	1271	8	implemented	implement	VERB
ftr-498	1271	9	,	,	PUNCT
ftr-498	1271	10	would	would	AUX
ftr-498	1271	11	be	be	AUX
ftr-498	1271	12	exactly	exactly	ADV
ftr-498	1271	13	the	the	DET
ftr-498	1271	14	same	same	ADJ
ftr-498	1271	15	as	as	SCONJ
ftr-498	1271	16	if	if	SCONJ
ftr-498	1271	17	states	state	NOUN
ftr-498	1271	18	had	have	AUX
ftr-498	1271	19	taxed	tax	VERB
ftr-498	1271	20	state	state	NOUN
ftr-498	1271	21	pensions	pension	NOUN
ftr-498	1271	22	all	all	ADV
ftr-498	1271	23	along	along	ADV
ftr-498	1271	24	,	,	PUNCT
ftr-498	1271	25	and	and	CCONJ
ftr-498	1271	26	had	have	AUX
ftr-498	1271	27	paid	pay	VERB
ftr-498	1271	28	their	their	PRON
ftr-498	1271	29	workers	worker	NOUN
ftr-498	1271	30	higher	high	ADJ
ftr-498	1271	31	pensions	pension	NOUN
ftr-498	1271	32	in	in	ADP
ftr-498	1271	33	recognition	recognition	NOUN
ftr-498	1271	34	of	of	ADP
ftr-498	1271	35	their	their	PRON
ftr-498	1271	36	taxable	taxable	ADJ
ftr-498	1271	37	character	character	NOUN
ftr-498	1271	38	.	.	PUNCT
ftr-498	1272	1	needless	needless	ADJ
ftr-498	1272	2	to	to	PART
ftr-498	1272	3	say	say	VERB
ftr-498	1272	4	,	,	PUNCT
ftr-498	1272	5	notwithstanding	notwithstanding	ADP
ftr-498	1272	6	the	the	DET
ftr-498	1272	7	justice	justice	NOUN
ftr-498	1272	8	of	of	ADP
ftr-498	1272	9	these	these	DET
ftr-498	1272	10	remedies	remedy	NOUN
ftr-498	1272	11	,	,	PUNCT
ftr-498	1272	12	78	78	NUM
ftr-498	1272	13	federal	federal	ADJ
ftr-498	1272	14	177	177	NUM
ftr-498	1272	15	.	.	PUNCT
ftr-498	1273	1	in	in	ADP
ftr-498	1273	2	her	her	PRON
ftr-498	1273	3	harper	harper	NOUN
ftr-498	1273	4	dissent	dissent	NOUN
ftr-498	1273	5	,	,	PUNCT
ftr-498	1273	6	justice	justice	PROPN
ftr-498	1273	7	o'connor	o'connor	PROPN
ftr-498	1273	8	begins	begin	VERB
ftr-498	1273	9	from	from	ADP
ftr-498	1273	10	the	the	DET
ftr-498	1273	11	right	right	ADJ
ftr-498	1273	12	premise	premise	NOUN
ftr-498	1273	13	:	:	PUNCT
ftr-498	1273	14	"	"	PUNCT
ftr-498	1273	15	the	the	DET
ftr-498	1273	16	purpose	purpose	NOUN
ftr-498	1273	17	of	of	ADP
ftr-498	1273	18	the	the	DET
ftr-498	1273	19	intergovernmental	intergovernmental	ADJ
ftr-498	1273	20	immunity	immunity	NOUN
ftr-498	1273	21	doctrine	doctrine	NOUN
ftr-498	1273	22	is	be	AUX
ftr-498	1273	23	to	to	PART
ftr-498	1273	24	protect	protect	VERB
ftr-498	1273	25	the	the	DET
ftr-498	1273	26	rights	right	NOUN
ftr-498	1273	27	of	of	ADP
ftr-498	1273	28	the	the	DET
ftr-498	1273	29	federal	federal	ADJ
ftr-498	1273	30	sovereign	sovereign	NOUN
ftr-498	1273	31	against	against	ADP
ftr-498	1273	32	state	state	NOUN
ftr-498	1273	33	interference	interference	NOUN
ftr-498	1273	34	.	.	PUNCT
ftr-498	1274	1	it	it	PRON
ftr-498	1274	2	does	do	AUX
ftr-498	1274	3	not	not	PART
ftr-498	1274	4	protect	protect	VERB
ftr-498	1274	5	the	the	DET
ftr-498	1274	6	private	private	ADJ
ftr-498	1274	7	rights	right	NOUN
ftr-498	1274	8	of	of	ADP
ftr-498	1274	9	individuals	individual	NOUN
ftr-498	1274	10	....	....	PUNCT
ftr-498	1274	11	"	"	PUNCT
ftr-498	1274	12	harper	harper	NOUN
ftr-498	1274	13	,	,	PUNCT
ftr-498	1274	14	113	113	NUM
ftr-498	1274	15	s.	s.	PROPN
ftr-498	1274	16	ct	ct	PROPN
ftr-498	1274	17	.	.	PUNCT
ftr-498	1275	1	at	at	ADP
ftr-498	1275	2	2534	2534	NUM
ftr-498	1275	3	(	(	PUNCT
ftr-498	1275	4	o'connor	o'connor	PROPN
ftr-498	1275	5	,	,	PUNCT
ftr-498	1275	6	j.	j.	PROPN
ftr-498	1275	7	,	,	PUNCT
ftr-498	1275	8	dissenting	dissent	VERB
ftr-498	1275	9	)	)	PUNCT
ftr-498	1275	10	.	.	PUNCT
ftr-498	1276	1	but	but	CCONJ
ftr-498	1276	2	she	she	PRON
ftr-498	1276	3	draws	draw	VERB
ftr-498	1276	4	an	an	DET
ftr-498	1276	5	at	at	ADV
ftr-498	1276	6	least	least	ADJ
ftr-498	1276	7	partly	partly	ADV
ftr-498	1276	8	contestable	contestable	ADJ
ftr-498	1276	9	conclusion	conclusion	NOUN
ftr-498	1276	10	:	:	PUNCT
ftr-498	1276	11	that	that	SCONJ
ftr-498	1276	12	retroactive	retroactive	ADJ
ftr-498	1276	13	relief	relief	NOUN
ftr-498	1276	14	"	"	PUNCT
ftr-498	1276	15	would	would	AUX
ftr-498	1276	16	not	not	PART
ftr-498	1276	17	vindicate	vindicate	VERB
ftr-498	1276	18	the	the	DET
ftr-498	1276	19	interests	interest	NOUN
ftr-498	1276	20	of	of	ADP
ftr-498	1276	21	the	the	DET
ftr-498	1276	22	federal	federal	ADJ
ftr-498	1276	23	government	government	NOUN
ftr-498	1276	24	"	"	PUNCT
ftr-498	1276	25	but	but	CCONJ
ftr-498	1276	26	only	only	ADV
ftr-498	1276	27	"	"	PUNCT
ftr-498	1276	28	line	line	NOUN
ftr-498	1276	29	[	[	PUNCT
ftr-498	1276	30	]	]	PUNCT
ftr-498	1276	31	the	the	DET
ftr-498	1276	32	pockets	pocket	NOUN
ftr-498	1276	33	of	of	ADP
ftr-498	1276	34	the	the	DET
ftr-498	1276	35	government	government	NOUN
ftr-498	1276	36	's	's	PART
ftr-498	1276	37	former	former	ADJ
ftr-498	1276	38	employees	employee	NOUN
ftr-498	1276	39	.	.	PUNCT
ftr-498	1276	40	"	"	PUNCT
ftr-498	1277	1	i	i	PRON
ftr-498	1277	2	d.	d.	PROPN
ftr-498	1277	3	with	with	ADP
ftr-498	1277	4	regard	regard	NOUN
ftr-498	1277	5	to	to	ADP
ftr-498	1277	6	state	state	NOUN
ftr-498	1277	7	workers	worker	NOUN
ftr-498	1277	8	who	who	PRON
ftr-498	1277	9	would	would	AUX
ftr-498	1277	10	have	have	AUX
ftr-498	1277	11	itemized	itemize	VERB
ftr-498	1277	12	their	their	PRON
ftr-498	1277	13	federal	federal	ADJ
ftr-498	1277	14	deductions	deduction	NOUN
ftr-498	1277	15	if	if	SCONJ
ftr-498	1277	16	their	their	PRON
ftr-498	1277	17	pensions	pension	NOUN
ftr-498	1277	18	had	have	AUX
ftr-498	1277	19	been	be	AUX
ftr-498	1277	20	subject	subject	ADJ
ftr-498	1277	21	to	to	ADP
ftr-498	1277	22	state	state	NOUN
ftr-498	1277	23	income	income	NOUN
ftr-498	1277	24	tax	tax	NOUN
ftr-498	1277	25	,	,	PUNCT
ftr-498	1277	26	justice	justice	PROPN
ftr-498	1277	27	o'connor	o'connor	PROPN
ftr-498	1277	28	is	be	AUX
ftr-498	1277	29	correct	correct	ADJ
ftr-498	1277	30	.	.	PUNCT
ftr-498	1278	1	with	with	ADP
ftr-498	1278	2	respect	respect	NOUN
ftr-498	1278	3	to	to	ADP
ftr-498	1278	4	other	other	ADJ
ftr-498	1278	5	state	state	NOUN
ftr-498	1278	6	retirees	retiree	NOUN
ftr-498	1278	7	,	,	PUNCT
ftr-498	1278	8	the	the	DET
ftr-498	1278	9	truth	truth	NOUN
ftr-498	1278	10	of	of	ADP
ftr-498	1278	11	her	her	PRON
ftr-498	1278	12	claim	claim	NOUN
ftr-498	1278	13	depends	depend	VERB
ftr-498	1278	14	upon	upon	SCONJ
ftr-498	1278	15	whether	whether	SCONJ
ftr-498	1278	16	david	david	PROPN
ftr-498	1278	17	richardson	richardson	PROPN
ftr-498	1278	18	's	's	PART
ftr-498	1278	19	argument	argument	NOUN
ftr-498	1278	20	is	be	AUX
ftr-498	1278	21	right	right	ADJ
ftr-498	1278	22	.	.	PUNCT
ftr-498	1279	1	see	see	VERB
ftr-498	1279	2	supra	supra	PROPN
ftr-498	1279	3	note	note	PROPN
ftr-498	1279	4	169	169	NUM
ftr-498	1279	5	.	.	PUNCT
ftr-498	1280	1	if	if	SCONJ
ftr-498	1280	2	it	it	PRON
ftr-498	1280	3	is	be	AUX
ftr-498	1280	4	not	not	PART
ftr-498	1280	5	,	,	PUNCT
ftr-498	1280	6	then	then	ADV
ftr-498	1280	7	justice	justice	PROPN
ftr-498	1280	8	o'connor	o'connor	PROPN
ftr-498	1280	9	's	's	PART
ftr-498	1280	10	claim	claim	NOUN
ftr-498	1280	11	is	be	AUX
ftr-498	1280	12	,	,	PUNCT
ftr-498	1280	13	so	so	ADV
ftr-498	1280	14	far	far	ADV
ftr-498	1280	15	as	as	SCONJ
ftr-498	1280	16	these	these	DET
ftr-498	1280	17	retirees	retiree	NOUN
ftr-498	1280	18	are	be	AUX
ftr-498	1280	19	concerned	concern	VERB
ftr-498	1280	20	,	,	PUNCT
ftr-498	1280	21	erroneous	erroneous	ADJ
ftr-498	1280	22	.	.	PUNCT
ftr-498	1281	1	it	it	PRON
ftr-498	1281	2	is	be	AUX
ftr-498	1281	3	by	by	ADP
ftr-498	1281	4	lining	line	VERB
ftr-498	1281	5	the	the	DET
ftr-498	1281	6	pockets	pocket	NOUN
ftr-498	1281	7	of	of	ADP
ftr-498	1281	8	federal	federal	ADJ
ftr-498	1281	9	retirees	retiree	NOUN
ftr-498	1281	10	,	,	PUNCT
ftr-498	1281	11	if	if	SCONJ
ftr-498	1281	12	a	a	DET
ftr-498	1281	13	state	state	NOUN
ftr-498	1281	14	chooses	choose	VERB
ftr-498	1281	15	to	to	PART
ftr-498	1281	16	refund	refund	VERB
ftr-498	1281	17	illegally	illegally	ADV
ftr-498	1281	18	collected	collect	VERB
ftr-498	1281	19	taxes	taxis	NOUN
ftr-498	1281	20	,	,	PUNCT
ftr-498	1281	21	that	that	SCONJ
ftr-498	1281	22	the	the	DET
ftr-498	1281	23	federal	federal	ADJ
ftr-498	1281	24	government	government	NOUN
ftr-498	1281	25	's	's	PART
ftr-498	1281	26	interest	interest	NOUN
ftr-498	1281	27	is	be	AUX
ftr-498	1281	28	vindicated	vindicate	VERB
ftr-498	1281	29	.	.	PUNCT
ftr-498	1282	1	to	to	PART
ftr-498	1282	2	be	be	AUX
ftr-498	1282	3	sure	sure	ADJ
ftr-498	1282	4	,	,	PUNCT
ftr-498	1282	5	the	the	DET
ftr-498	1282	6	federal	federal	ADJ
ftr-498	1282	7	government	government	NOUN
ftr-498	1282	8	would	would	AUX
ftr-498	1282	9	not	not	PART
ftr-498	1282	10	itself	itself	PRON
ftr-498	1282	11	collect	collect	VERB
ftr-498	1282	12	the	the	DET
ftr-498	1282	13	cash	cash	NOUN
ftr-498	1282	14	directly	directly	ADV
ftr-498	1282	15	,	,	PUNCT
ftr-498	1282	16	and	and	CCONJ
ftr-498	1282	17	the	the	DET
ftr-498	1282	18	state	state	NOUN
ftr-498	1282	19	would	would	AUX
ftr-498	1282	20	end	end	VERB
ftr-498	1282	21	up	up	ADP
ftr-498	1282	22	paying	pay	VERB
ftr-498	1282	23	far	far	ADV
ftr-498	1282	24	more	more	ADJ
ftr-498	1282	25	than	than	ADP
ftr-498	1282	26	the	the	DET
ftr-498	1282	27	harm	harm	NOUN
ftr-498	1282	28	that	that	PRON
ftr-498	1282	29	the	the	DET
ftr-498	1282	30	federal	federal	ADJ
ftr-498	1282	31	government	government	NOUN
ftr-498	1282	32	apparently	apparently	ADV
ftr-498	1282	33	suffered	suffer	VERB
ftr-498	1282	34	.	.	PUNCT
ftr-498	1283	1	but	but	CCONJ
ftr-498	1283	2	refunds	refund	NOUN
ftr-498	1283	3	would	would	AUX
ftr-498	1283	4	unquestionably	unquestionably	ADV
ftr-498	1283	5	serve	serve	VERB
ftr-498	1283	6	the	the	DET
ftr-498	1283	7	purpose	purpose	NOUN
ftr-498	1283	8	of	of	ADP
ftr-498	1283	9	deterring	deter	VERB
ftr-498	1283	10	states	state	NOUN
ftr-498	1283	11	from	from	ADP
ftr-498	1283	12	enacting	enact	VERB
ftr-498	1283	13	tax	tax	NOUN
ftr-498	1283	14	policies	policy	NOUN
ftr-498	1283	15	that	that	PRON
ftr-498	1283	16	compel	compel	VERB
ftr-498	1283	17	the	the	DET
ftr-498	1283	18	federal	federal	ADJ
ftr-498	1283	19	government	government	NOUN
ftr-498	1283	20	to	to	PART
ftr-498	1283	21	offer	offer	VERB
ftr-498	1283	22	higher	high	ADJ
ftr-498	1283	23	salaries	salary	NOUN
ftr-498	1283	24	or	or	CCONJ
ftr-498	1283	25	retirement	retirement	NOUN
ftr-498	1283	26	benefits	benefit	NOUN
ftr-498	1283	27	in	in	ADP
ftr-498	1283	28	a	a	DET
ftr-498	1283	29	perfectly	perfectly	ADV
ftr-498	1283	30	competitive	competitive	ADJ
ftr-498	1283	31	market	market	NOUN
ftr-498	1283	32	than	than	SCONJ
ftr-498	1283	33	states	state	NOUN
ftr-498	1283	34	must	must	AUX
ftr-498	1283	35	offer	offer	VERB
ftr-498	1283	36	to	to	PART
ftr-498	1283	37	secure	secure	VERB
ftr-498	1283	38	comparable	comparable	ADJ
ftr-498	1283	39	employees	employee	NOUN
ftr-498	1283	40	.	.	PUNCT
ftr-498	1284	1	some	some	DET
ftr-498	1284	2	remedies	remedy	NOUN
ftr-498	1284	3	cost	cost	VERB
ftr-498	1284	4	more	more	ADJ
ftr-498	1284	5	than	than	ADP
ftr-498	1284	6	others	other	NOUN
ftr-498	1284	7	,	,	PUNCT
ftr-498	1284	8	and	and	CCONJ
ftr-498	1284	9	only	only	ADV
ftr-498	1284	10	some	some	PRON
ftr-498	1284	11	swell	swell	VERB
ftr-498	1284	12	the	the	DET
ftr-498	1284	13	federal	federal	ADJ
ftr-498	1284	14	treasury	treasury	NOUN
ftr-498	1284	15	.	.	PUNCT
ftr-498	1285	1	but	but	CCONJ
ftr-498	1285	2	their	their	PRON
ftr-498	1285	3	object	object	NOUN
ftr-498	1285	4	is	be	AUX
ftr-498	1285	5	identical	identical	ADJ
ftr-498	1285	6	.	.	PUNCT
ftr-498	1286	1	178	178	NUM
ftr-498	1286	2	.	.	PUNCT
ftr-498	1287	1	one	one	PRON
ftr-498	1287	2	might	might	AUX
ftr-498	1287	3	think	think	VERB
ftr-498	1287	4	the	the	DET
ftr-498	1287	5	scheme	scheme	NOUN
ftr-498	1287	6	imperfectly	imperfectly	ADV
ftr-498	1287	7	just	just	ADV
ftr-498	1287	8	,	,	PUNCT
ftr-498	1287	9	because	because	SCONJ
ftr-498	1287	10	it	it	PRON
ftr-498	1287	11	would	would	AUX
ftr-498	1287	12	leave	leave	VERB
ftr-498	1287	13	federal	federal	ADJ
ftr-498	1287	14	retirees	retiree	NOUN
ftr-498	1287	15	who	who	PRON
ftr-498	1287	16	sued	sue	VERB
ftr-498	1287	17	without	without	ADP
ftr-498	1287	18	compensation	compensation	NOUN
ftr-498	1287	19	for	for	ADP
ftr-498	1287	20	bringing	bring	VERB
ftr-498	1287	21	a	a	DET
ftr-498	1287	22	law	law	NOUN
ftr-498	1287	23	suit	suit	NOUN
ftr-498	1287	24	that	that	PRON
ftr-498	1287	25	redounded	redound	VERB
ftr-498	1287	26	to	to	ADP
ftr-498	1287	27	the	the	DET
ftr-498	1287	28	benefit	benefit	NOUN
ftr-498	1287	29	of	of	ADP
ftr-498	1287	30	the	the	DET
ftr-498	1287	31	federal	federal	ADJ
ftr-498	1287	32	government	government	NOUN
ftr-498	1287	33	.	.	PUNCT
ftr-498	1288	1	two	two	NUM
ftr-498	1288	2	points	point	NOUN
ftr-498	1288	3	should	should	AUX
ftr-498	1288	4	,	,	PUNCT
ftr-498	1288	5	however	however	ADV
ftr-498	1288	6	,	,	PUNCT
ftr-498	1288	7	be	be	AUX
ftr-498	1288	8	borne	bear	VERB
ftr-498	1288	9	in	in	ADP
ftr-498	1288	10	mind	mind	NOUN
ftr-498	1288	11	.	.	PUNCT
ftr-498	1289	1	first	first	ADV
ftr-498	1289	2	,	,	PUNCT
ftr-498	1289	3	attorneys	attorney	NOUN
ftr-498	1289	4	'	'	PART
ftr-498	1289	5	fees	fee	NOUN
ftr-498	1289	6	and	and	CCONJ
ftr-498	1289	7	costs	cost	NOUN
ftr-498	1289	8	might	might	AUX
ftr-498	1289	9	nevertheless	nevertheless	ADV
ftr-498	1289	10	be	be	AUX
ftr-498	1289	11	available	available	ADJ
ftr-498	1289	12	under	under	ADP
ftr-498	1289	13	state	state	NOUN
ftr-498	1289	14	or	or	CCONJ
ftr-498	1289	15	federal	federal	ADJ
ftr-498	1289	16	law	law	NOUN
ftr-498	1289	17	,	,	PUNCT
ftr-498	1289	18	at	at	ADP
ftr-498	1289	19	least	least	ADJ
ftr-498	1289	20	for	for	ADP
ftr-498	1289	21	the	the	DET
ftr-498	1289	22	expense	expense	NOUN
ftr-498	1289	23	of	of	ADP
ftr-498	1289	24	obtaining	obtain	VERB
ftr-498	1289	25	injunctive	injunctive	ADJ
ftr-498	1289	26	relief	relief	NOUN
ftr-498	1289	27	(	(	PUNCT
ftr-498	1289	28	which	which	PRON
ftr-498	1289	29	would	would	AUX
ftr-498	1289	30	typically	typically	ADV
ftr-498	1289	31	permit	permit	VERB
ftr-498	1289	32	recovery	recovery	NOUN
ftr-498	1289	33	of	of	ADP
ftr-498	1289	34	the	the	DET
ftr-498	1289	35	bulk	bulk	NOUN
ftr-498	1289	36	of	of	ADP
ftr-498	1289	37	litigation	litigation	NOUN
ftr-498	1289	38	costs	cost	NOUN
ftr-498	1289	39	)	)	PUNCT
ftr-498	1289	40	.	.	PUNCT
ftr-498	1290	1	second	second	ADJ
ftr-498	1290	2	,	,	PUNCT
ftr-498	1290	3	after	after	ADP
ftr-498	1290	4	mckesson	mckesson	PROPN
ftr-498	1290	5	,	,	PUNCT
ftr-498	1290	6	the	the	DET
ftr-498	1290	7	risk	risk	NOUN
ftr-498	1290	8	of	of	ADP
ftr-498	1290	9	coming	come	VERB
ftr-498	1290	10	away	away	ADV
ftr-498	1290	11	empty	empty	ADJ
ftr-498	1290	12	-	-	PUNCT
ftr-498	1290	13	handed	handed	ADJ
ftr-498	1290	14	,	,	PUNCT
ftr-498	1290	15	because	because	SCONJ
ftr-498	1290	16	a	a	DET
ftr-498	1290	17	state	state	NOUN
ftr-498	1290	18	might	might	AUX
ftr-498	1290	19	choose	choose	VERB
ftr-498	1290	20	retroactive	retroactive	ADJ
ftr-498	1290	21	taxes	taxis	NOUN
ftr-498	1290	22	over	over	ADP
ftr-498	1290	23	refunds	refund	NOUN
ftr-498	1290	24	,	,	PUNCT
ftr-498	1290	25	is	be	AUX
ftr-498	1290	26	visible	visible	ADJ
ftr-498	1290	27	to	to	ADP
ftr-498	1290	28	all	all	PRON
ftr-498	1290	29	.	.	PUNCT
ftr-498	1291	1	not	not	PART
ftr-498	1291	2	rewarding	reward	VERB
ftr-498	1291	3	those	those	PRON
ftr-498	1291	4	who	who	PRON
ftr-498	1291	5	gamble	gamble	VERB
ftr-498	1291	6	and	and	CCONJ
ftr-498	1291	7	come	come	VERB
ftr-498	1291	8	up	up	ADP
ftr-498	1291	9	dry	dry	ADJ
ftr-498	1291	10	is	be	AUX
ftr-498	1291	11	no	no	PRON
ftr-498	1291	12	more	more	ADV
ftr-498	1291	13	unfair	unfair	ADJ
ftr-498	1291	14	than	than	ADP
ftr-498	1291	15	denying	deny	VERB
ftr-498	1291	16	a	a	DET
ftr-498	1291	17	prize	prize	NOUN
ftr-498	1291	18	to	to	ADP
ftr-498	1291	19	those	those	PRON
ftr-498	1291	20	who	who	PRON
ftr-498	1291	21	buy	buy	VERB
ftr-498	1291	22	losing	lose	VERB
ftr-498	1291	23	lottery	lottery	NOUN
ftr-498	1291	24	tickets	ticket	NOUN
ftr-498	1291	25	.	.	PUNCT
ftr-498	1292	1	whether	whether	SCONJ
ftr-498	1292	2	the	the	DET
ftr-498	1292	3	resulting	result	VERB
ftr-498	1292	4	incentives	incentive	NOUN
ftr-498	1292	5	to	to	PART
ftr-498	1292	6	sue	sue	VERB
ftr-498	1292	7	are	be	AUX
ftr-498	1292	8	optimal	optimal	ADJ
ftr-498	1292	9	,	,	PUNCT
ftr-498	1292	10	and	and	CCONJ
ftr-498	1292	11	whether	whether	SCONJ
ftr-498	1292	12	the	the	DET
ftr-498	1292	13	federal	federal	ADJ
ftr-498	1292	14	government	government	NOUN
ftr-498	1292	15	might	might	AUX
ftr-498	1292	16	do	do	VERB
ftr-498	1292	17	well	well	ADV
ftr-498	1292	18	to	to	PART
ftr-498	1292	19	reimburse	reimburse	VERB
ftr-498	1292	20	the	the	DET
ftr-498	1292	21	costs	cost	NOUN
ftr-498	1292	22	of	of	ADP
ftr-498	1292	23	a	a	DET
ftr-498	1292	24	successful	successful	ADJ
ftr-498	1292	25	suit	suit	NOUN
ftr-498	1292	26	from	from	ADP
ftr-498	1292	27	which	which	PRON
ftr-498	1292	28	it	it	PRON
ftr-498	1292	29	,	,	PUNCT
ftr-498	1292	30	but	but	CCONJ
ftr-498	1292	31	not	not	PART
ftr-498	1292	32	the	the	DET
ftr-498	1292	33	plaintiffs	plaintiff	NOUN
ftr-498	1292	34	,	,	PUNCT
ftr-498	1292	35	prospers	prosper	NOUN
ftr-498	1292	36	,	,	PUNCT
ftr-498	1292	37	are	be	AUX
ftr-498	1292	38	independent	independent	ADJ
ftr-498	1292	39	questions	question	NOUN
ftr-498	1292	40	.	.	PUNCT
ftr-498	1293	1	[	[	X
ftr-498	1293	2	vol	vol	NOUN
ftr-498	1293	3	1:8	1:8	NUM
ftr-498	1293	4	harper	harper	NOUN
ftr-498	1293	5	and	and	CCONJ
ftr-498	1293	6	its	its	PRON
ftr-498	1293	7	aftennath	aftennath	NOUN
ftr-498	1293	8	pensioners	pensioner	NOUN
ftr-498	1293	9	in	in	ADP
ftr-498	1293	10	some	some	DET
ftr-498	1293	11	states	state	NOUN
ftr-498	1293	12	may	may	AUX
ftr-498	1293	13	have	have	VERB
ftr-498	1293	14	enough	enough	ADJ
ftr-498	1293	15	political	political	ADJ
ftr-498	1293	16	muscle	muscle	NOUN
ftr-498	1293	17	to	to	PART
ftr-498	1293	18	block	block	VERB
ftr-498	1293	19	their	their	PRON
ftr-498	1293	20	legislative	legislative	ADJ
ftr-498	1293	21	adoption	adoption	NOUN
ftr-498	1293	22	or	or	CCONJ
ftr-498	1293	23	approval	approval	NOUN
ftr-498	1293	24	.	.	PUNCT
ftr-498	1294	1	they	they	PRON
ftr-498	1294	2	might	might	AUX
ftr-498	1294	3	,	,	PUNCT
ftr-498	1294	4	instead	instead	ADV
ftr-498	1294	5	,	,	PUNCT
ftr-498	1294	6	extract	extract	VERB
ftr-498	1294	7	a	a	DET
ftr-498	1294	8	better	well	ADJ
ftr-498	1294	9	deal	deal	NOUN
ftr-498	1294	10	for	for	ADP
ftr-498	1294	11	themselves	themselves	PRON
ftr-498	1294	12	than	than	SCONJ
ftr-498	1294	13	the	the	DET
ftr-498	1294	14	constitution	constitution	NOUN
ftr-498	1294	15	compels	compel	VERB
ftr-498	1294	16	states	state	NOUN
ftr-498	1294	17	to	to	PART
ftr-498	1294	18	provide	provide	VERB
ftr-498	1294	19	.	.	PUNCT
ftr-498	1295	1	that	that	SCONJ
ftr-498	1295	2	they	they	PRON
ftr-498	1295	3	are	be	AUX
ftr-498	1295	4	able	able	ADJ
ftr-498	1295	5	to	to	PART
ftr-498	1295	6	secure	secure	VERB
ftr-498	1295	7	an	an	DET
ftr-498	1295	8	advantageous	advantageous	ADJ
ftr-498	1295	9	result	result	NOUN
ftr-498	1295	10	does	do	AUX
ftr-498	1295	11	not	not	PART
ftr-498	1295	12	,	,	PUNCT
ftr-498	1295	13	however	however	ADV
ftr-498	1295	14	,	,	PUNCT
ftr-498	1295	15	demonstrate	demonstrate	VERB
ftr-498	1295	16	that	that	SCONJ
ftr-498	1295	17	they	they	PRON
ftr-498	1295	18	deserve	deserve	VERB
ftr-498	1295	19	all	all	PRON
ftr-498	1295	20	that	that	PRON
ftr-498	1295	21	they	they	PRON
ftr-498	1295	22	get	get	VERB
ftr-498	1295	23	.	.	PUNCT
ftr-498	1296	1	it	it	PRON
ftr-498	1296	2	is	be	AUX
ftr-498	1296	3	worth	worth	ADJ
ftr-498	1296	4	repeating	repeat	VERB
ftr-498	1296	5	that	that	SCONJ
ftr-498	1296	6	the	the	DET
ftr-498	1296	7	combinations	combination	NOUN
ftr-498	1296	8	of	of	ADP
ftr-498	1296	9	retroactive	retroactive	ADJ
ftr-498	1296	10	bonuses	bonus	NOUN
ftr-498	1296	11	and	and	CCONJ
ftr-498	1296	12	taxes	taxis	NOUN
ftr-498	1296	13	i	i	PRON
ftr-498	1296	14	sketched	sketch	VERB
ftr-498	1296	15	and	and	CCONJ
ftr-498	1296	16	the	the	DET
ftr-498	1296	17	settlement	settlement	NOUN
ftr-498	1296	18	arrangement	arrangement	NOUN
ftr-498	1296	19	i	i	PRON
ftr-498	1296	20	described	describe	VERB
ftr-498	1296	21	are	be	AUX
ftr-498	1296	22	only	only	ADV
ftr-498	1296	23	two	two	NUM
ftr-498	1296	24	possible	possible	ADJ
ftr-498	1296	25	remedies	remedy	NOUN
ftr-498	1296	26	that	that	PRON
ftr-498	1296	27	states	state	NOUN
ftr-498	1296	28	may	may	AUX
ftr-498	1296	29	choose	choose	VERB
ftr-498	1296	30	.	.	PUNCT
ftr-498	1297	1	they	they	PRON
ftr-498	1297	2	can	can	AUX
ftr-498	1297	3	certainly	certainly	ADV
ftr-498	1297	4	fulfill	fulfill	VERB
ftr-498	1297	5	mckesson	mckesson	PROPN
ftr-498	1297	6	's	's	PART
ftr-498	1297	7	mandate	mandate	NOUN
ftr-498	1297	8	of	of	ADP
ftr-498	1297	9	equal	equal	ADJ
ftr-498	1297	10	treatment	treatment	NOUN
ftr-498	1297	11	,	,	PUNCT
ftr-498	1297	12	instead	instead	ADV
ftr-498	1297	13	,	,	PUNCT
ftr-498	1297	14	by	by	ADP
ftr-498	1297	15	paying	pay	VERB
ftr-498	1297	16	refunds	refund	NOUN
ftr-498	1297	17	to	to	ADP
ftr-498	1297	18	federal	federal	ADJ
ftr-498	1297	19	workers	worker	NOUN
ftr-498	1297	20	,	,	PUNCT
ftr-498	1297	21	even	even	ADV
ftr-498	1297	22	if	if	SCONJ
ftr-498	1297	23	that	that	PRON
ftr-498	1297	24	would	would	AUX
ftr-498	1297	25	go	go	VERB
ftr-498	1297	26	further	far	ADV
ftr-498	1297	27	toward	toward	ADP
ftr-498	1297	28	depleting	deplete	VERB
ftr-498	1297	29	the	the	DET
ftr-498	1297	30	state	state	NOUN
ftr-498	1297	31	treasury	treasury	NOUN
ftr-498	1297	32	while	while	SCONJ
ftr-498	1297	33	yielding	yield	VERB
ftr-498	1297	34	only	only	ADV
ftr-498	1297	35	a	a	DET
ftr-498	1297	36	trickle	trickle	NOUN
ftr-498	1297	37	of	of	ADP
ftr-498	1297	38	revenue	revenue	NOUN
ftr-498	1297	39	to	to	ADP
ftr-498	1297	40	the	the	DET
ftr-498	1297	41	federal	federal	ADJ
ftr-498	1297	42	government	government	NOUN
ftr-498	1297	43	.	.	PUNCT
ftr-498	1297	44	"	"	PUNCT
ftr-498	1298	1	one	one	PRON
ftr-498	1298	2	should	should	AUX
ftr-498	1298	3	also	also	ADV
ftr-498	1298	4	bear	bear	VERB
ftr-498	1298	5	in	in	ADP
ftr-498	1298	6	mind	mind	NOUN
ftr-498	1298	7	that	that	SCONJ
ftr-498	1298	8	these	these	DET
ftr-498	1298	9	two	two	NUM
ftr-498	1298	10	options	option	NOUN
ftr-498	1298	11	would	would	AUX
ftr-498	1298	12	probably	probably	ADV
ftr-498	1298	13	have	have	VERB
ftr-498	1298	14	to	to	PART
ftr-498	1298	15	be	be	AUX
ftr-498	1298	16	adopted	adopt	VERB
ftr-498	1298	17	by	by	ADP
ftr-498	1298	18	state	state	NOUN
ftr-498	1298	19	legislatures	legislature	NOUN
ftr-498	1298	20	,	,	PUNCT
ftr-498	1298	21	if	if	SCONJ
ftr-498	1298	22	they	they	PRON
ftr-498	1298	23	are	be	AUX
ftr-498	1298	24	to	to	PART
ftr-498	1298	25	be	be	AUX
ftr-498	1298	26	selected	select	VERB
ftr-498	1298	27	at	at	ADV
ftr-498	1298	28	all	all	ADV
ftr-498	1298	29	.	.	PUNCT
ftr-498	1299	1	in	in	ADP
ftr-498	1299	2	the	the	DET
ftr-498	1299	3	absence	absence	NOUN
ftr-498	1299	4	of	of	ADP
ftr-498	1299	5	a	a	DET
ftr-498	1299	6	legislative	legislative	ADJ
ftr-498	1299	7	initiative	initiative	NOUN
ftr-498	1299	8	,	,	PUNCT
ftr-498	1299	9	state	state	NOUN
ftr-498	1299	10	courts	court	NOUN
ftr-498	1299	11	are	be	AUX
ftr-498	1299	12	generally	generally	ADV
ftr-498	1299	13	confined	confine	VERB
ftr-498	1299	14	to	to	ADP
ftr-498	1299	15	granting	grant	VERB
ftr-498	1299	16	or	or	CCONJ
ftr-498	1299	17	denying	deny	VERB
ftr-498	1299	18	refunds	refund	NOUN
ftr-498	1299	19	under	under	ADP
ftr-498	1299	20	applicable	applicable	ADJ
ftr-498	1299	21	state	state	NOUN
ftr-498	1299	22	and	and	CCONJ
ftr-498	1299	23	federal	federal	ADJ
ftr-498	1299	24	laws	law	NOUN
ftr-498	1299	25	.	.	PUNCT
ftr-498	1300	1	finally	finally	ADV
ftr-498	1300	2	,	,	PUNCT
ftr-498	1300	3	it	it	PRON
ftr-498	1300	4	is	be	AUX
ftr-498	1300	5	possible	possible	ADJ
ftr-498	1300	6	,	,	PUNCT
ftr-498	1300	7	though	though	SCONJ
ftr-498	1300	8	not	not	PART
ftr-498	1300	9	likely	likely	ADJ
ftr-498	1300	10	,	,	PUNCT
ftr-498	1300	11	that	that	DET
ftr-498	1300	12	state	state	NOUN
ftr-498	1300	13	law	law	NOUN
ftr-498	1300	14	would	would	AUX
ftr-498	1300	15	stymie	stymie	VERB
ftr-498	1300	16	the	the	DET
ftr-498	1300	17	implementation	implementation	NOUN
ftr-498	1300	18	of	of	ADP
ftr-498	1300	19	the	the	DET
ftr-498	1300	20	scheme	scheme	NOUN
ftr-498	1300	21	incorporating	incorporate	VERB
ftr-498	1300	22	retroactive	retroactive	ADJ
ftr-498	1300	23	pension	pension	NOUN
ftr-498	1300	24	increases	increase	NOUN
ftr-498	1300	25	for	for	ADP
ftr-498	1300	26	state	state	NOUN
ftr-498	1300	27	workers	worker	NOUN
ftr-498	1300	28	even	even	ADV
ftr-498	1300	29	though	though	SCONJ
ftr-498	1300	30	the	the	DET
ftr-498	1300	31	federal	federal	ADJ
ftr-498	1300	32	constitution	constitution	NOUN
ftr-498	1300	33	sanctions	sanction	VERB
ftr-498	1300	34	this	this	DET
ftr-498	1300	35	remedy	remedy	NOUN
ftr-498	1300	36	.	.	PUNCT
ftr-498	1301	1	"w	"w	PROPN
ftr-498	1301	2	d.	d.	PROPN
ftr-498	1301	3	possible	possible	ADJ
ftr-498	1301	4	congressional	congressional	ADJ
ftr-498	1301	5	action	action	NOUN
ftr-498	1301	6	the	the	DET
ftr-498	1301	7	davis	davis	PROPN
ftr-498	1301	8	court	court	PROPN
ftr-498	1301	9	's	's	PART
ftr-498	1301	10	analysis	analysis	NOUN
ftr-498	1301	11	of	of	ADP
ftr-498	1301	12	michigan	michigan	PROPN
ftr-498	1301	13	's	's	PART
ftr-498	1301	14	unequal	unequal	ADJ
ftr-498	1301	15	taxation	taxation	NOUN
ftr-498	1301	16	of	of	ADP
ftr-498	1301	17	state	state	NOUN
ftr-498	1301	18	and	and	CCONJ
ftr-498	1301	19	federal	federal	ADJ
ftr-498	1301	20	retirees	retiree	NOUN
ftr-498	1301	21	was	be	AUX
ftr-498	1301	22	predicated	predicate	VERB
ftr-498	1301	23	on	on	ADP
ftr-498	1301	24	a	a	DET
ftr-498	1301	25	fact	fact	NOUN
ftr-498	1301	26	too	too	ADV
ftr-498	1301	27	obvious	obvious	ADJ
ftr-498	1301	28	to	to	ADP
ftr-498	1301	29	merit	merit	NOUN
ftr-498	1301	30	discussion	discussion	NOUN
ftr-498	1301	31	:	:	PUNCT
ftr-498	1301	32	"	"	PUNCT
ftr-498	1301	33	that	that	PRON
ftr-498	1301	34	intergovernmental	intergovernmental	ADJ
ftr-498	1301	35	tax	tax	NOUN
ftr-498	1301	36	immunity	immunity	NOUN
ftr-498	1301	37	is	be	AUX
ftr-498	1301	38	based	base	VERB
ftr-498	1301	39	on	on	ADP
ftr-498	1301	40	the	the	DET
ftr-498	1301	41	need	need	NOUN
ftr-498	1301	42	to	to	PART
ftr-498	1301	43	protect	protect	VERB
ftr-498	1301	44	each	each	DET
ftr-498	1301	45	sovereign	sovereign	NOUN
ftr-498	1301	46	's	's	PART
ftr-498	1301	47	governmental	governmental	ADJ
ftr-498	1301	48	operations	operation	NOUN
ftr-498	1301	49	from	from	ADP
ftr-498	1301	50	undue	undue	ADJ
ftr-498	1301	51	interference	interference	NOUN
ftr-498	1301	52	by	by	ADP
ftr-498	1301	53	the	the	DET
ftr-498	1301	54	other	other	ADJ
ftr-498	1301	55	.	.	PUNCT
ftr-498	1302	1	"'8	"'8	PUNCT
ftr-498	1302	2	'	'	PUNCT
ftr-498	1302	3	the	the	DET
ftr-498	1302	4	doctrine	doctrine	NOUN
ftr-498	1302	5	provides	provide	VERB
ftr-498	1302	6	each	each	DET
ftr-498	1302	7	sovereign	sovereign	NOUN
ftr-498	1302	8	with	with	ADP
ftr-498	1302	9	a	a	DET
ftr-498	1302	10	drawbridge	drawbridge	NOUN
ftr-498	1302	11	against	against	ADP
ftr-498	1302	12	discriminatory	discriminatory	ADJ
ftr-498	1302	13	taxation	taxation	NOUN
ftr-498	1302	14	by	by	ADP
ftr-498	1302	15	the	the	DET
ftr-498	1302	16	other	other	ADJ
ftr-498	1302	17	.	.	PUNCT
ftr-498	1303	1	in	in	ADP
ftr-498	1303	2	4	4	NUM
ftr-498	1303	3	u.s.c	u.s.c	ADJ
ftr-498	1303	4	.	.	PUNCT
ftr-498	1304	1	§	§	PROPN
ftr-498	1304	2	i11	i11	NOUN
ftr-498	1304	3	,	,	PUNCT
ftr-498	1304	4	which	which	PRON
ftr-498	1304	5	codifies	codify	VERB
ftr-498	1304	6	the	the	DET
ftr-498	1304	7	doctrine	doctrine	NOUN
ftr-498	1304	8	of	of	ADP
ftr-498	1304	9	intergovernmental	intergovernmental	ADJ
ftr-498	1304	10	tax	tax	NOUN
ftr-498	1304	11	immunity	immunity	NOUN
ftr-498	1304	12	on	on	ADP
ftr-498	1304	13	the	the	DET
ftr-498	1304	14	federal	federal	ADJ
ftr-498	1304	15	side,"s	side,"s	NOUN
ftr-498	1304	16	the	the	DET
ftr-498	1304	17	united	united	PROPN
ftr-498	1304	18	states	states	PROPN
ftr-498	1304	19	"	"	PUNCT
ftr-498	1304	20	consents	consent	NOUN
ftr-498	1304	21	to	to	ADP
ftr-498	1304	22	the	the	DET
ftr-498	1304	23	taxation	taxation	NOUN
ftr-498	1304	24	of	of	ADP
ftr-498	1304	25	pay	pay	NOUN
ftr-498	1304	26	or	or	CCONJ
ftr-498	1304	27	comapensation	comapensation	NOUN
ftr-498	1304	28	for	for	ADP
ftr-498	1304	29	personal	personal	ADJ
ftr-498	1304	30	service	service	NOUN
ftr-498	1304	31	as	as	ADP
ftr-498	1304	32	an	an	DET
ftr-498	1304	33	officer	officer	NOUN
ftr-498	1304	34	or	or	CCONJ
ftr-498	1304	35	employee	employee	NOUN
ftr-498	1304	36	of	of	ADP
ftr-498	1304	37	the	the	DET
ftr-498	1304	38	united	united	PROPN
ftr-498	1304	39	states	states	PROPN
ftr-498	1304	40	,	,	PUNCT
ftr-498	1304	41	"	"	PUNCT
ftr-498	1304	42	so	so	ADV
ftr-498	1304	43	long	long	ADV
ftr-498	1304	44	as	as	SCONJ
ftr-498	1304	45	officers	officer	NOUN
ftr-498	1304	46	and	and	CCONJ
ftr-498	1304	47	employees	employee	NOUN
ftr-498	1304	48	are	be	AUX
ftr-498	1304	49	not	not	PART
ftr-498	1304	50	disadvantaged	disadvantage	VERB
ftr-498	1304	51	by	by	ADP
ftr-498	1304	52	the	the	DET
ftr-498	1304	53	taxing	tax	VERB
ftr-498	1304	54	entity	entity	NOUN
ftr-498	1304	55	in	in	ADP
ftr-498	1304	56	virtue	virtue	NOUN
ftr-498	1304	57	of	of	ADP
ftr-498	1304	58	having	have	VERB
ftr-498	1304	59	their	their	PRON
ftr-498	1304	60	salaries	salary	NOUN
ftr-498	1304	61	paid	pay	VERB
ftr-498	1304	62	by	by	ADP
ftr-498	1304	63	the	the	DET
ftr-498	1304	64	federal	federal	ADJ
ftr-498	1304	65	government	government	NOUN
ftr-498	1304	66	.	.	PUNCT
ftr-498	1305	1	the	the	DET
ftr-498	1305	2	united	united	PROPN
ftr-498	1305	3	states	states	PROPN
ftr-498	1305	4	can	can	AUX
ftr-498	1305	5	,	,	PUNCT
ftr-498	1305	6	however	however	ADV
ftr-498	1305	7	,	,	PUNCT
ftr-498	1305	8	consent	consent	VERB
ftr-498	1305	9	to	to	ADP
ftr-498	1305	10	less	less	ADV
ftr-498	1305	11	favorable	favorable	ADJ
ftr-498	1305	12	treatment	treatment	NOUN
ftr-498	1305	13	by	by	ADP
ftr-498	1305	14	states	state	NOUN
ftr-498	1305	15	as	as	ADV
ftr-498	1305	16	well	well	ADV
ftr-498	1305	17	:	:	PUNCT
ftr-498	1305	18	drawbridges	drawbridge	NOUN
ftr-498	1305	19	can	can	AUX
ftr-498	1305	20	be	be	AUX
ftr-498	1305	21	lowered	lower	VERB
ftr-498	1305	22	.	.	PUNCT
ftr-498	1306	1	the	the	DET
ftr-498	1306	2	fiscal	fiscal	ADJ
ftr-498	1306	3	difficulties	difficulty	NOUN
ftr-498	1306	4	that	that	PRON
ftr-498	1306	5	many	many	ADJ
ftr-498	1306	6	states	state	NOUN
ftr-498	1306	7	fear	fear	VERB
ftr-498	1306	8	if	if	SCONJ
ftr-498	1306	9	they	they	PRON
ftr-498	1306	10	pay	pay	VERB
ftr-498	1306	11	refunds	refund	NOUN
ftr-498	1306	12	to	to	ADP
ftr-498	1306	13	federal	federal	ADJ
ftr-498	1306	14	retirees	retiree	NOUN
ftr-498	1306	15	can	can	AUX
ftr-498	1306	16	be	be	AUX
ftr-498	1306	17	removed	remove	VERB
ftr-498	1306	18	immediately	immediately	ADV
ftr-498	1306	19	and	and	CCONJ
ftr-498	1306	20	entirely	entirely	ADV
ftr-498	1306	21	through	through	ADP
ftr-498	1306	22	congressional	congressional	ADJ
ftr-498	1306	23	legislation	legislation	NOUN
ftr-498	1306	24	waiving	waive	VERB
ftr-498	1306	25	retroactively	retroactively	ADV
ftr-498	1306	26	the	the	DET
ftr-498	1306	27	federal	federal	ADJ
ftr-498	1306	28	government	government	NOUN
ftr-498	1306	29	's	's	PART
ftr-498	1306	30	insistence	insistence	NOUN
ftr-498	1306	31	on	on	ADP
ftr-498	1306	32	179	179	NUM
ftr-498	1306	33	.	.	PUNCT
ftr-498	1307	1	see	see	VERB
ftr-498	1307	2	supra	supra	PROPN
ftr-498	1307	3	note	note	PROPN
ftr-498	1307	4	170	170	NUM
ftr-498	1307	5	(	(	PUNCT
ftr-498	1307	6	explaining	explain	VERB
ftr-498	1307	7	why	why	SCONJ
ftr-498	1307	8	refunds	refund	NOUN
ftr-498	1307	9	would	would	AUX
ftr-498	1307	10	generate	generate	VERB
ftr-498	1307	11	little	little	ADJ
ftr-498	1307	12	federal	federal	ADJ
ftr-498	1307	13	income	income	NOUN
ftr-498	1307	14	tax	tax	NOUN
ftr-498	1307	15	)	)	PUNCT
ftr-498	1307	16	.	.	PUNCT
ftr-498	1308	1	180	180	NUM
ftr-498	1308	2	.	.	X
ftr-498	1309	1	for	for	ADP
ftr-498	1309	2	a	a	DET
ftr-498	1309	3	possible	possible	ADJ
ftr-498	1309	4	objection	objection	NOUN
ftr-498	1309	5	based	base	VERB
ftr-498	1309	6	on	on	ADP
ftr-498	1309	7	state	state	NOUN
ftr-498	1309	8	constitutions	constitution	NOUN
ftr-498	1309	9	'	'	PART
ftr-498	1309	10	extra	extra	ADJ
ftr-498	1309	11	compensation	compensation	NOUN
ftr-498	1309	12	or	or	CCONJ
ftr-498	1309	13	gift	gift	NOUN
ftr-498	1309	14	clauses	clause	NOUN
ftr-498	1309	15	,	,	PUNCT
ftr-498	1309	16	see	see	VERB
ftr-498	1309	17	infra	infra	NOUN
ftr-498	1309	18	part	part	NOUN
ftr-498	1309	19	vi.c	vi.c	VERB
ftr-498	1309	20	.	.	PUNCT
ftr-498	1310	1	181	181	NUM
ftr-498	1310	2	.	.	PUNCT
ftr-498	1311	1	davis	davis	PROPN
ftr-498	1311	2	,	,	PUNCT
ftr-498	1311	3	489	489	NUM
ftr-498	1311	4	u.s	u.s	PROPN
ftr-498	1311	5	.	.	PROPN
ftr-498	1311	6	at	at	ADP
ftr-498	1311	7	814	814	NUM
ftr-498	1311	8	.	.	PUNCT
ftr-498	1311	9	182	182	NUM
ftr-498	1311	10	.	.	PUNCT
ftr-498	1312	1	see	see	VERB
ftr-498	1312	2	i	i	PRON
ftr-498	1312	3	d.	d.	PROPN
ftr-498	1312	4	at	at	ADP
ftr-498	1312	5	810	810	NUM
ftr-498	1312	6	-	-	SYM
ftr-498	1312	7	14	14	NUM
ftr-498	1312	8	.	.	PUNCT
ftr-498	1313	1	19931	19931	NUM
ftr-498	1314	1	florida	florida	PROPN
ftr-498	1314	2	tax	tax	PROPN
ftr-498	1314	3	review	review	NOUN
ftr-498	1314	4	the	the	DET
ftr-498	1314	5	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	1314	6	taxation	taxation	NOUN
ftr-498	1314	7	of	of	ADP
ftr-498	1314	8	its	its	PRON
ftr-498	1314	9	officers	officer	NOUN
ftr-498	1314	10	and	and	CCONJ
ftr-498	1314	11	employees	employee	NOUN
ftr-498	1314	12	.	.	PUNCT
ftr-498	1315	1	to	to	ADP
ftr-498	1315	2	my	my	PRON
ftr-498	1315	3	knowledge	knowledge	NOUN
ftr-498	1315	4	,	,	PUNCT
ftr-498	1315	5	this	this	DET
ftr-498	1315	6	resolution	resolution	NOUN
ftr-498	1315	7	to	to	ADP
ftr-498	1315	8	the	the	DET
ftr-498	1315	9	litigation	litigation	NOUN
ftr-498	1315	10	and	and	CCONJ
ftr-498	1315	11	potential	potential	ADJ
ftr-498	1315	12	fiscal	fiscal	ADJ
ftr-498	1315	13	travails	travail	NOUN
ftr-498	1315	14	that	that	PRON
ftr-498	1315	15	succeeded	succeed	VERB
ftr-498	1315	16	davis	davis	PROPN
ftr-498	1315	17	has	have	AUX
ftr-498	1315	18	not	not	PART
ftr-498	1315	19	been	be	AUX
ftr-498	1315	20	suggested	suggest	VERB
ftr-498	1315	21	,	,	PUNCT
ftr-498	1315	22	let	let	VERB
ftr-498	1315	23	alone	alone	ADV
ftr-498	1315	24	considered	consider	VERB
ftr-498	1315	25	with	with	ADP
ftr-498	1315	26	any	any	DET
ftr-498	1315	27	seriousness	seriousness	NOUN
ftr-498	1315	28	,	,	PUNCT
ftr-498	1315	29	by	by	ADP
ftr-498	1315	30	federal	federal	ADJ
ftr-498	1315	31	lawmakers	lawmaker	NOUN
ftr-498	1315	32	.	.	PUNCT
ftr-498	1316	1	one	one	NUM
ftr-498	1316	2	wonders	wonder	VERB
ftr-498	1316	3	why	why	SCONJ
ftr-498	1316	4	not	not	PART
ftr-498	1316	5	.	.	PUNCT
ftr-498	1317	1	unlike	unlike	ADP
ftr-498	1317	2	national	national	ADJ
ftr-498	1317	3	legislation	legislation	NOUN
ftr-498	1317	4	governing	govern	VERB
ftr-498	1317	5	the	the	DET
ftr-498	1317	6	taxation	taxation	NOUN
ftr-498	1317	7	by	by	ADP
ftr-498	1317	8	one	one	NUM
ftr-498	1317	9	state	state	NOUN
ftr-498	1317	10	of	of	ADP
ftr-498	1317	11	incoming	incoming	ADJ
ftr-498	1317	12	mailorder	mailorder	NOUN
ftr-498	1317	13	sales	sale	NOUN
ftr-498	1317	14	by	by	ADP
ftr-498	1317	15	businesses	business	NOUN
ftr-498	1317	16	in	in	ADP
ftr-498	1317	17	other	other	ADJ
ftr-498	1317	18	states	state	NOUN
ftr-498	1317	19	,	,	PUNCT
ftr-498	1317	20	which	which	PRON
ftr-498	1317	21	the	the	DET
ftr-498	1317	22	court	court	NOUN
ftr-498	1317	23	in	in	ADP
ftr-498	1317	24	quill	quill	PROPN
ftr-498	1317	25	corp	corp	PROPN
ftr-498	1317	26	.	.	PROPN
ftr-498	1317	27	v.	v.	ADP
ftr-498	1317	28	north	north	PROPN
ftr-498	1317	29	dakota	dakota	PROPN
ftr-498	1317	30	183	183	NUM
ftr-498	1317	31	barred	bar	VERB
ftr-498	1317	32	in	in	ADP
ftr-498	1317	33	most	most	ADJ
ftr-498	1317	34	instances	instance	NOUN
ftr-498	1317	35	without	without	ADP
ftr-498	1317	36	congressional	congressional	ADJ
ftr-498	1317	37	authorization	authorization	NOUN
ftr-498	1317	38	,	,	PUNCT
ftr-498	1317	39	this	this	DET
ftr-498	1317	40	issue	issue	NOUN
ftr-498	1317	41	does	do	AUX
ftr-498	1317	42	not	not	PART
ftr-498	1317	43	necessarily	necessarily	ADV
ftr-498	1317	44	pit	pit	VERB
ftr-498	1317	45	one	one	NUM
ftr-498	1317	46	state	state	NOUN
ftr-498	1317	47	against	against	ADP
ftr-498	1317	48	another	another	PRON
ftr-498	1317	49	.	.	PUNCT
ftr-498	1318	1	it	it	PRON
ftr-498	1318	2	is	be	AUX
ftr-498	1318	3	true	true	ADJ
ftr-498	1318	4	that	that	SCONJ
ftr-498	1318	5	the	the	DET
ftr-498	1318	6	aggregate	aggregate	NOUN
ftr-498	1318	7	of	of	ADP
ftr-498	1318	8	states	state	NOUN
ftr-498	1318	9	is	be	AUX
ftr-498	1318	10	hurt	hurt	VERB
ftr-498	1318	11	to	to	ADP
ftr-498	1318	12	the	the	DET
ftr-498	1318	13	extent	extent	NOUN
ftr-498	1318	14	that	that	SCONJ
ftr-498	1318	15	the	the	DET
ftr-498	1318	16	federal	federal	ADJ
ftr-498	1318	17	government	government	NOUN
ftr-498	1318	18	foregoes	forego	VERB
ftr-498	1318	19	tax	tax	NOUN
ftr-498	1318	20	revenue	revenue	NOUN
ftr-498	1318	21	it	it	PRON
ftr-498	1318	22	would	would	AUX
ftr-498	1318	23	otherwise	otherwise	ADV
ftr-498	1318	24	have	have	AUX
ftr-498	1318	25	received	receive	VERB
ftr-498	1318	26	on	on	ADP
ftr-498	1318	27	state	state	NOUN
ftr-498	1318	28	refunds	refund	NOUN
ftr-498	1318	29	to	to	ADP
ftr-498	1318	30	federal	federal	ADJ
ftr-498	1318	31	retirees	retiree	NOUN
ftr-498	1318	32	or	or	CCONJ
ftr-498	1318	33	on	on	ADP
ftr-498	1318	34	retroactive	retroactive	ADJ
ftr-498	1318	35	bonuses	bonus	NOUN
ftr-498	1318	36	to	to	ADP
ftr-498	1318	37	state	state	NOUN
ftr-498	1318	38	pensioners	pensioner	NOUN
ftr-498	1318	39	.	.	PUNCT
ftr-498	1319	1	federal	federal	ADJ
ftr-498	1319	2	spending	spending	NOUN
ftr-498	1319	3	must	must	AUX
ftr-498	1319	4	decrease	decrease	VERB
ftr-498	1319	5	or	or	CCONJ
ftr-498	1319	6	the	the	DET
ftr-498	1319	7	federal	federal	ADJ
ftr-498	1319	8	government	government	NOUN
ftr-498	1319	9	's	's	PART
ftr-498	1319	10	debts	debt	NOUN
ftr-498	1319	11	,	,	PUNCT
ftr-498	1319	12	which	which	PRON
ftr-498	1319	13	weigh	weigh	VERB
ftr-498	1319	14	on	on	ADP
ftr-498	1319	15	states	state	NOUN
ftr-498	1319	16	and	and	CCONJ
ftr-498	1319	17	their	their	PRON
ftr-498	1319	18	citizens	citizen	NOUN
ftr-498	1319	19	indirectly	indirectly	ADV
ftr-498	1319	20	,	,	PUNCT
ftr-498	1319	21	must	must	AUX
ftr-498	1319	22	increase	increase	VERB
ftr-498	1319	23	if	if	SCONJ
ftr-498	1319	24	less	less	ADJ
ftr-498	1319	25	tax	tax	NOUN
ftr-498	1319	26	is	be	AUX
ftr-498	1319	27	collected	collect	VERB
ftr-498	1319	28	.	.	PUNCT
ftr-498	1320	1	but	but	CCONJ
ftr-498	1320	2	if	if	SCONJ
ftr-498	1320	3	states	state	NOUN
ftr-498	1320	4	not	not	PART
ftr-498	1320	5	confronting	confront	VERB
ftr-498	1320	6	refund	refund	NOUN
ftr-498	1320	7	suits	suit	NOUN
ftr-498	1320	8	refuse	refuse	VERB
ftr-498	1320	9	to	to	PART
ftr-498	1320	10	bear	bear	VERB
ftr-498	1320	11	this	this	DET
ftr-498	1320	12	cost	cost	NOUN
ftr-498	1320	13	,	,	PUNCT
ftr-498	1320	14	there	there	PRON
ftr-498	1320	15	is	be	VERB
ftr-498	1320	16	an	an	DET
ftr-498	1320	17	easy	easy	ADJ
ftr-498	1320	18	reply	reply	NOUN
ftr-498	1320	19	.	.	PUNCT
ftr-498	1321	1	congress	congress	PROPN
ftr-498	1321	2	could	could	AUX
ftr-498	1321	3	pass	pass	VERB
ftr-498	1321	4	a	a	DET
ftr-498	1321	5	bill	bill	NOUN
ftr-498	1321	6	waiving	waive	VERB
ftr-498	1321	7	the	the	DET
ftr-498	1321	8	federal	federal	ADJ
ftr-498	1321	9	government	government	NOUN
ftr-498	1321	10	's	's	PART
ftr-498	1321	11	right	right	NOUN
ftr-498	1321	12	to	to	PART
ftr-498	1321	13	relief	relief	NOUN
ftr-498	1321	14	under	under	ADP
ftr-498	1321	15	the	the	DET
ftr-498	1321	16	doctrine	doctrine	NOUN
ftr-498	1321	17	of	of	ADP
ftr-498	1321	18	intergovernmental	intergovernmental	ADJ
ftr-498	1321	19	tax	tax	NOUN
ftr-498	1321	20	immunity	immunity	NOUN
ftr-498	1321	21	only	only	ADV
ftr-498	1321	22	if	if	SCONJ
ftr-498	1321	23	a	a	DET
ftr-498	1321	24	state	state	NOUN
ftr-498	1321	25	pays	pay	VERB
ftr-498	1321	26	to	to	ADP
ftr-498	1321	27	the	the	DET
ftr-498	1321	28	united	united	PROPN
ftr-498	1321	29	states	states	PROPN
ftr-498	1321	30	treasury	treasury	VERB
ftr-498	1321	31	an	an	DET
ftr-498	1321	32	amount	amount	NOUN
ftr-498	1321	33	greater	great	ADJ
ftr-498	1321	34	than	than	ADP
ftr-498	1321	35	or	or	CCONJ
ftr-498	1321	36	equal	equal	ADJ
ftr-498	1321	37	to	to	ADP
ftr-498	1321	38	what	what	PRON
ftr-498	1321	39	the	the	DET
ftr-498	1321	40	internal	internal	ADJ
ftr-498	1321	41	revenue	revenue	NOUN
ftr-498	1321	42	service	service	NOUN
ftr-498	1321	43	would	would	AUX
ftr-498	1321	44	likely	likely	ADV
ftr-498	1321	45	collect	collect	VERB
ftr-498	1321	46	in	in	ADP
ftr-498	1321	47	taxes	taxis	NOUN
ftr-498	1321	48	on	on	ADP
ftr-498	1321	49	remedial	remedial	ADJ
ftr-498	1321	50	payments	payment	NOUN
ftr-498	1321	51	by	by	ADP
ftr-498	1321	52	the	the	DET
ftr-498	1321	53	offending	offending	ADJ
ftr-498	1321	54	state	state	NOUN
ftr-498	1321	55	.	.	PUNCT
ftr-498	1322	1	weighing	weigh	VERB
ftr-498	1322	2	the	the	DET
ftr-498	1322	3	various	various	ADJ
ftr-498	1322	4	considerations	consideration	NOUN
ftr-498	1322	5	described	describe	VERB
ftr-498	1322	6	in	in	ADP
ftr-498	1322	7	the	the	DET
ftr-498	1322	8	preceding	precede	VERB
ftr-498	1322	9	section	section	NOUN
ftr-498	1322	10	that	that	PRON
ftr-498	1322	11	bear	bear	VERB
ftr-498	1322	12	on	on	ADP
ftr-498	1322	13	possible	possible	ADJ
ftr-498	1322	14	settlement	settlement	NOUN
ftr-498	1322	15	agreements	agreement	NOUN
ftr-498	1322	16	should	should	AUX
ftr-498	1322	17	allow	allow	VERB
ftr-498	1322	18	the	the	DET
ftr-498	1322	19	sum	sum	NOUN
ftr-498	1322	20	to	to	PART
ftr-498	1322	21	be	be	AUX
ftr-498	1322	22	set	set	VERB
ftr-498	1322	23	fairly	fairly	ADV
ftr-498	1322	24	.	.	PUNCT
ftr-498	1323	1	it	it	PRON
ftr-498	1323	2	is	be	AUX
ftr-498	1323	3	hard	hard	ADJ
ftr-498	1323	4	to	to	PART
ftr-498	1323	5	imagine	imagine	VERB
ftr-498	1323	6	any	any	DET
ftr-498	1323	7	sound	sound	ADJ
ftr-498	1323	8	reason	reason	NOUN
ftr-498	1323	9	for	for	SCONJ
ftr-498	1323	10	federal	federal	ADJ
ftr-498	1323	11	lawmakers	lawmaker	NOUN
ftr-498	1323	12	to	to	PART
ftr-498	1323	13	oppose	oppose	VERB
ftr-498	1323	14	giving	give	VERB
ftr-498	1323	15	this	this	DET
ftr-498	1323	16	option	option	NOUN
ftr-498	1323	17	to	to	PART
ftr-498	1323	18	states	state	NOUN
ftr-498	1323	19	that	that	PRON
ftr-498	1323	20	were	be	AUX
ftr-498	1323	21	surprised	surprise	VERB
ftr-498	1323	22	by	by	ADP
ftr-498	1323	23	the	the	DET
ftr-498	1323	24	davis	davis	PROPN
ftr-498	1323	25	decision	decision	NOUN
ftr-498	1323	26	and	and	CCONJ
ftr-498	1323	27	now	now	ADV
ftr-498	1323	28	face	face	VERB
ftr-498	1323	29	financial	financial	ADJ
ftr-498	1323	30	dislocation	dislocation	NOUN
ftr-498	1323	31	if	if	SCONJ
ftr-498	1323	32	they	they	PRON
ftr-498	1323	33	must	must	AUX
ftr-498	1323	34	pay	pay	VERB
ftr-498	1323	35	a	a	DET
ftr-498	1323	36	penalty	penalty	NOUN
ftr-498	1323	37	that	that	PRON
ftr-498	1323	38	far	far	ADV
ftr-498	1323	39	exceeds	exceed	VERB
ftr-498	1323	40	the	the	DET
ftr-498	1323	41	harm	harm	NOUN
ftr-498	1323	42	suffered	suffer	VERB
ftr-498	1323	43	by	by	ADP
ftr-498	1323	44	the	the	DET
ftr-498	1323	45	federal	federal	ADJ
ftr-498	1323	46	government	government	NOUN
ftr-498	1323	47	.	.	PUNCT
ftr-498	1324	1	states	state	NOUN
ftr-498	1324	2	that	that	PRON
ftr-498	1324	3	have	have	AUX
ftr-498	1324	4	already	already	ADV
ftr-498	1324	5	written	write	VERB
ftr-498	1324	6	checks	check	NOUN
ftr-498	1324	7	or	or	CCONJ
ftr-498	1324	8	given	give	VERB
ftr-498	1324	9	tax	tax	NOUN
ftr-498	1324	10	credits	credit	NOUN
ftr-498	1324	11	to	to	ADP
ftr-498	1324	12	federal	federal	ADJ
ftr-498	1324	13	retirees	retiree	NOUN
ftr-498	1324	14	might	might	AUX
ftr-498	1324	15	,	,	PUNCT
ftr-498	1324	16	understandably	understandably	ADV
ftr-498	1324	17	,	,	PUNCT
ftr-498	1324	18	regret	regret	PROPN
ftr-498	1324	19	having	having	AUX
ftr-498	1324	20	acted	act	VERB
ftr-498	1324	21	as	as	ADV
ftr-498	1324	22	speedily	speedily	ADV
ftr-498	1324	23	as	as	SCONJ
ftr-498	1324	24	they	they	PRON
ftr-498	1324	25	did	do	VERB
ftr-498	1324	26	were	be	AUX
ftr-498	1324	27	congress	congress	PROPN
ftr-498	1324	28	to	to	PART
ftr-498	1324	29	enact	enact	VERB
ftr-498	1324	30	legislation	legislation	NOUN
ftr-498	1324	31	offering	offer	VERB
ftr-498	1324	32	a	a	DET
ftr-498	1324	33	cheaper	cheap	ADJ
ftr-498	1324	34	remedy	remedy	NOUN
ftr-498	1324	35	to	to	ADP
ftr-498	1324	36	states	state	NOUN
ftr-498	1324	37	that	that	PRON
ftr-498	1324	38	moved	move	VERB
ftr-498	1324	39	more	more	ADV
ftr-498	1324	40	slowly	slowly	ADV
ftr-498	1324	41	.	.	PUNCT
ftr-498	1325	1	but	but	CCONJ
ftr-498	1325	2	they	they	PRON
ftr-498	1325	3	would	would	AUX
ftr-498	1325	4	in	in	ADP
ftr-498	1325	5	no	no	DET
ftr-498	1325	6	way	way	NOUN
ftr-498	1325	7	benefit	benefit	NOUN
ftr-498	1325	8	if	if	SCONJ
ftr-498	1325	9	congress	congress	PROPN
ftr-498	1325	10	refrained	refrain	VERB
ftr-498	1325	11	from	from	ADP
ftr-498	1325	12	passing	pass	VERB
ftr-498	1325	13	this	this	DET
ftr-498	1325	14	legislation	legislation	NOUN
ftr-498	1325	15	:	:	PUNCT
ftr-498	1325	16	their	their	PRON
ftr-498	1325	17	position	position	NOUN
ftr-498	1325	18	would	would	AUX
ftr-498	1325	19	remain	remain	VERB
ftr-498	1325	20	unchanged	unchanged	ADJ
ftr-498	1325	21	.	.	PUNCT
ftr-498	1326	1	so	so	ADV
ftr-498	1326	2	what	what	DET
ftr-498	1326	3	justification	justification	NOUN
ftr-498	1326	4	could	could	AUX
ftr-498	1326	5	they	they	PRON
ftr-498	1326	6	offer	offer	VERB
ftr-498	1326	7	for	for	ADP
ftr-498	1326	8	blocking	block	VERB
ftr-498	1326	9	a	a	DET
ftr-498	1326	10	law	law	NOUN
ftr-498	1326	11	easing	ease	VERB
ftr-498	1326	12	other	other	ADJ
ftr-498	1326	13	states	state	NOUN
ftr-498	1326	14	'	'	PART
ftr-498	1326	15	burdens	burden	NOUN
ftr-498	1326	16	?	?	PUNCT
ftr-498	1327	1	misery	misery	NOUN
ftr-498	1327	2	's	's	PART
ftr-498	1327	3	partiality	partiality	NOUN
ftr-498	1327	4	to	to	ADP
ftr-498	1327	5	company	company	NOUN
ftr-498	1327	6	might	might	AUX
ftr-498	1327	7	explain	explain	VERB
ftr-498	1327	8	,	,	PUNCT
ftr-498	1327	9	but	but	CCONJ
ftr-498	1327	10	it	it	PRON
ftr-498	1327	11	can	can	AUX
ftr-498	1327	12	not	not	PART
ftr-498	1327	13	excuse	excuse	VERB
ftr-498	1327	14	,	,	PUNCT
ftr-498	1327	15	some	some	DET
ftr-498	1327	16	hesitation	hesitation	NOUN
ftr-498	1327	17	.	.	PUNCT
ftr-498	1328	1	even	even	ADV
ftr-498	1328	2	if	if	SCONJ
ftr-498	1328	3	some	some	DET
ftr-498	1328	4	states	state	NOUN
ftr-498	1328	5	,	,	PUNCT
ftr-498	1328	6	for	for	ADP
ftr-498	1328	7	whatever	whatever	DET
ftr-498	1328	8	reason	reason	NOUN
ftr-498	1328	9	,	,	PUNCT
ftr-498	1328	10	stood	stand	VERB
ftr-498	1328	11	in	in	ADP
ftr-498	1328	12	the	the	DET
ftr-498	1328	13	way	way	NOUN
ftr-498	1328	14	,	,	PUNCT
ftr-498	1328	15	possible	possible	ADJ
ftr-498	1328	16	beneficiaries	beneficiary	NOUN
ftr-498	1328	17	might	might	AUX
ftr-498	1328	18	be	be	AUX
ftr-498	1328	19	able	able	ADJ
ftr-498	1328	20	to	to	PART
ftr-498	1328	21	bribe	bribe	VERB
ftr-498	1328	22	them	they	PRON
ftr-498	1328	23	to	to	PART
ftr-498	1328	24	step	step	VERB
ftr-498	1328	25	aside	aside	ADV
ftr-498	1328	26	.	.	PUNCT
ftr-498	1329	1	the	the	DET
ftr-498	1329	2	legislative	legislative	ADJ
ftr-498	1329	3	proposal	proposal	NOUN
ftr-498	1329	4	sketched	sketch	VERB
ftr-498	1329	5	above	above	ADV
ftr-498	1329	6	could	could	AUX
ftr-498	1329	7	be	be	AUX
ftr-498	1329	8	modified	modify	VERB
ftr-498	1329	9	to	to	PART
ftr-498	1329	10	provide	provide	VERB
ftr-498	1329	11	cash	cash	NOUN
ftr-498	1329	12	payments	payment	NOUN
ftr-498	1329	13	to	to	ADP
ftr-498	1329	14	states	state	NOUN
ftr-498	1329	15	183	183	NUM
ftr-498	1329	16	.	.	PUNCT
ftr-498	1330	1	112	112	NUM
ftr-498	1330	2	s.	s.	PROPN
ftr-498	1330	3	ct	ct	PROPN
ftr-498	1330	4	.	.	PROPN
ftr-498	1330	5	1904	1904	NUM
ftr-498	1330	6	(	(	PUNCT
ftr-498	1330	7	1992	1992	NUM
ftr-498	1330	8	)	)	PUNCT
ftr-498	1330	9	.	.	PUNCT
ftr-498	1331	1	quill	quill	PROPN
ftr-498	1331	2	held	hold	VERB
ftr-498	1331	3	in	in	ADP
ftr-498	1331	4	part	part	NOUN
ftr-498	1331	5	that	that	SCONJ
ftr-498	1331	6	a	a	DET
ftr-498	1331	7	state	state	NOUN
ftr-498	1331	8	may	may	AUX
ftr-498	1331	9	not	not	PART
ftr-498	1331	10	require	require	VERB
ftr-498	1331	11	a	a	DET
ftr-498	1331	12	business	business	NOUN
ftr-498	1331	13	based	base	VERB
ftr-498	1331	14	in	in	ADP
ftr-498	1331	15	another	another	DET
ftr-498	1331	16	state	state	NOUN
ftr-498	1331	17	to	to	PART
ftr-498	1331	18	collect	collect	VERB
ftr-498	1331	19	use	use	NOUN
ftr-498	1331	20	tax	tax	NOUN
ftr-498	1331	21	for	for	ADP
ftr-498	1331	22	it	it	PRON
ftr-498	1331	23	on	on	ADP
ftr-498	1331	24	goods	good	NOUN
ftr-498	1331	25	shipped	ship	VERB
ftr-498	1331	26	into	into	ADP
ftr-498	1331	27	the	the	DET
ftr-498	1331	28	state	state	NOUN
ftr-498	1331	29	unless	unless	SCONJ
ftr-498	1331	30	the	the	DET
ftr-498	1331	31	business	business	NOUN
ftr-498	1331	32	has	have	VERB
ftr-498	1331	33	the	the	DET
ftr-498	1331	34	"	"	PUNCT
ftr-498	1331	35	substantial	substantial	ADJ
ftr-498	1331	36	nexus	nexus	NOUN
ftr-498	1331	37	"	"	PUNCT
ftr-498	1331	38	with	with	ADP
ftr-498	1331	39	the	the	DET
ftr-498	1331	40	state	state	NOUN
ftr-498	1331	41	necessary	necessary	ADJ
ftr-498	1331	42	to	to	PART
ftr-498	1331	43	empower	empower	VERB
ftr-498	1331	44	the	the	DET
ftr-498	1331	45	state	state	NOUN
ftr-498	1331	46	to	to	PART
ftr-498	1331	47	impose	impose	VERB
ftr-498	1331	48	that	that	DET
ftr-498	1331	49	tax	tax	NOUN
ftr-498	1331	50	collection	collection	NOUN
ftr-498	1331	51	obligation	obligation	NOUN
ftr-498	1331	52	notwithstanding	notwithstanding	ADP
ftr-498	1331	53	the	the	DET
ftr-498	1331	54	limitations	limitation	NOUN
ftr-498	1331	55	on	on	ADP
ftr-498	1331	56	extraterritorial	extraterritorial	ADJ
ftr-498	1331	57	taxation	taxation	NOUN
ftr-498	1331	58	implicit	implicit	NOUN
ftr-498	1331	59	in	in	ADP
ftr-498	1331	60	the	the	DET
ftr-498	1331	61	dormant	dormant	PROPN
ftr-498	1331	62	commerce	commerce	PROPN
ftr-498	1331	63	clause	clause	NOUN
ftr-498	1331	64	.	.	PUNCT
ftr-498	1332	1	i	i	PRON
ftr-498	1332	2	d.	d.	PROPN
ftr-498	1332	3	at	at	ADP
ftr-498	1332	4	1911	1911	NUM
ftr-498	1332	5	-	-	SYM
ftr-498	1332	6	16	16	NUM
ftr-498	1332	7	.	.	PUNCT
ftr-498	1333	1	the	the	DET
ftr-498	1333	2	court	court	NOUN
ftr-498	1333	3	noted	note	VERB
ftr-498	1333	4	that	that	SCONJ
ftr-498	1333	5	congress	congress	PROPN
ftr-498	1333	6	has	have	VERB
ftr-498	1333	7	the	the	DET
ftr-498	1333	8	power	power	NOUN
ftr-498	1333	9	to	to	PART
ftr-498	1333	10	lift	lift	VERB
ftr-498	1333	11	mail	mail	NOUN
ftr-498	1333	12	-	-	PUNCT
ftr-498	1333	13	order	order	NOUN
ftr-498	1333	14	businesses	business	NOUN
ftr-498	1333	15	'	'	PART
ftr-498	1333	16	commerce	commerce	NOUN
ftr-498	1333	17	clause	clause	NOUN
ftr-498	1333	18	immunity	immunity	NOUN
ftr-498	1333	19	from	from	ADP
ftr-498	1333	20	taxation	taxation	NOUN
ftr-498	1333	21	by	by	ADP
ftr-498	1333	22	importing	import	VERB
ftr-498	1333	23	states	state	NOUN
ftr-498	1333	24	if	if	SCONJ
ftr-498	1333	25	it	it	PRON
ftr-498	1333	26	chooses	choose	VERB
ftr-498	1333	27	.	.	PUNCT
ftr-498	1334	1	i	i	PRON
ftr-498	1334	2	d.	d.	PROPN
ftr-498	1334	3	at	at	ADP
ftr-498	1334	4	1916	1916	NUM
ftr-498	1334	5	.	.	PUNCT
ftr-498	1335	1	[	[	X
ftr-498	1335	2	vol	vol	NOUN
ftr-498	1335	3	1:8	1:8	NUM
ftr-498	1335	4	harper	harper	NOUN
ftr-498	1335	5	and	and	CCONJ
ftr-498	1335	6	ts	ts	ADP
ftr-498	1335	7	afterrnath	afterrnath	NOUN
ftr-498	1335	8	that	that	PRON
ftr-498	1335	9	have	have	AUX
ftr-498	1335	10	already	already	ADV
ftr-498	1335	11	settled	settle	VERB
ftr-498	1335	12	with	with	ADP
ftr-498	1335	13	federal	federal	ADJ
ftr-498	1335	14	retirees	retiree	NOUN
ftr-498	1335	15	,	,	PUNCT
ftr-498	1335	16	financed	finance	VERB
ftr-498	1335	17	by	by	ADP
ftr-498	1335	18	levies	levy	NOUN
ftr-498	1335	19	on	on	ADP
ftr-498	1335	20	those	those	DET
ftr-498	1335	21	states	state	NOUN
ftr-498	1335	22	that	that	PRON
ftr-498	1335	23	benefit	benefit	VERB
ftr-498	1335	24	from	from	ADP
ftr-498	1335	25	the	the	DET
ftr-498	1335	26	united	united	PROPN
ftr-498	1335	27	states	states	PROPN
ftr-498	1335	28	'	'	PART
ftr-498	1335	29	partial	partial	ADJ
ftr-498	1335	30	waiver	waiver	NOUN
ftr-498	1335	31	of	of	ADP
ftr-498	1335	32	its	its	PRON
ftr-498	1335	33	right	right	NOUN
ftr-498	1335	34	to	to	PART
ftr-498	1335	35	redress	redress	VERB
ftr-498	1335	36	for	for	ADP
ftr-498	1335	37	the	the	DET
ftr-498	1335	38	competitive	competitive	ADJ
ftr-498	1335	39	disadvantage	disadvantage	NOUN
ftr-498	1335	40	it	it	PRON
ftr-498	1335	41	suffered	suffer	VERB
ftr-498	1335	42	in	in	ADP
ftr-498	1335	43	hiring	hire	VERB
ftr-498	1335	44	workers	worker	NOUN
ftr-498	1335	45	.	.	PUNCT
ftr-498	1336	1	choose	choose	VERB
ftr-498	1336	2	the	the	DET
ftr-498	1336	3	amounts	amount	NOUN
ftr-498	1336	4	properly	properly	ADV
ftr-498	1336	5	and	and	CCONJ
ftr-498	1336	6	a	a	DET
ftr-498	1336	7	bill	bill	NOUN
ftr-498	1336	8	that	that	PRON
ftr-498	1336	9	benefits	benefit	VERB
ftr-498	1336	10	everybody	everybody	PRON
ftr-498	1336	11	-	-	PUNCT
ftr-498	1336	12	except	except	SCONJ
ftr-498	1336	13	federal	federal	ADJ
ftr-498	1336	14	retirees	retiree	NOUN
ftr-498	1336	15	hoping	hope	VERB
ftr-498	1336	16	to	to	PART
ftr-498	1336	17	obtain	obtain	VERB
ftr-498	1336	18	a	a	DET
ftr-498	1336	19	windfall	windfall	NOUN
ftr-498	1336	20	in	in	ADP
ftr-498	1336	21	the	the	DET
ftr-498	1336	22	form	form	NOUN
ftr-498	1336	23	of	of	ADP
ftr-498	1336	24	unanticipated	unanticipated	ADJ
ftr-498	1336	25	tax	tax	NOUN
ftr-498	1336	26	refunds	refund	NOUN
ftr-498	1336	27	-	-	PUNCT
ftr-498	1336	28	might	might	AUX
ftr-498	1336	29	be	be	AUX
ftr-498	1336	30	written	write	VERB
ftr-498	1336	31	.	.	PUNCT
ftr-498	1337	1	one	one	PRON
ftr-498	1337	2	may	may	AUX
ftr-498	1337	3	only	only	ADV
ftr-498	1337	4	speculate	speculate	VERB
ftr-498	1337	5	whether	whether	SCONJ
ftr-498	1337	6	a	a	DET
ftr-498	1337	7	failure	failure	NOUN
ftr-498	1337	8	of	of	ADP
ftr-498	1337	9	imagination	imagination	NOUN
ftr-498	1337	10	or	or	CCONJ
ftr-498	1337	11	fear	fear	NOUN
ftr-498	1337	12	that	that	SCONJ
ftr-498	1337	13	the	the	DET
ftr-498	1337	14	ire	ire	NOUN
ftr-498	1337	15	of	of	ADP
ftr-498	1337	16	federal	federal	ADJ
ftr-498	1337	17	retirees	retiree	NOUN
ftr-498	1337	18	will	will	AUX
ftr-498	1337	19	outweigh	outweigh	VERB
ftr-498	1337	20	the	the	DET
ftr-498	1337	21	gratitude	gratitude	NOUN
ftr-498	1337	22	of	of	ADP
ftr-498	1337	23	other	other	ADJ
ftr-498	1337	24	voters	voter	NOUN
ftr-498	1337	25	for	for	ADP
ftr-498	1337	26	saving	save	VERB
ftr-498	1337	27	the	the	DET
ftr-498	1337	28	state	state	NOUN
ftr-498	1337	29	money	money	NOUN
ftr-498	1337	30	has	have	AUX
ftr-498	1337	31	thus	thus	ADV
ftr-498	1337	32	far	far	ADV
ftr-498	1337	33	kept	keep	VERB
ftr-498	1337	34	senators	senator	NOUN
ftr-498	1337	35	and	and	CCONJ
ftr-498	1337	36	representatives	representative	NOUN
ftr-498	1337	37	from	from	ADP
ftr-498	1337	38	proposing	propose	VERB
ftr-498	1337	39	a	a	DET
ftr-498	1337	40	legislative	legislative	ADJ
ftr-498	1337	41	solution	solution	NOUN
ftr-498	1337	42	to	to	ADP
ftr-498	1337	43	the	the	DET
ftr-498	1337	44	problems	problem	NOUN
ftr-498	1337	45	davis	davis	PROPN
ftr-498	1337	46	has	have	AUX
ftr-498	1337	47	spawned	spawn	VERB
ftr-498	1337	48	.	.	PUNCT
ftr-498	1338	1	e.	e.	PROPN
ftr-498	1338	2	states	states	PROPN
ftr-498	1338	3	'	'	PART
ftr-498	1338	4	pass	pass	VERB
ftr-498	1338	5	-	-	PUNCT
ftr-498	1338	6	on	on	ADP
ftr-498	1338	7	defense	defense	NOUN
ftr-498	1338	8	one	one	NUM
ftr-498	1338	9	remedial	remedial	ADJ
ftr-498	1338	10	issue	issue	NOUN
ftr-498	1338	11	that	that	PRON
ftr-498	1338	12	merits	merit	VERB
ftr-498	1338	13	discussion	discussion	NOUN
ftr-498	1338	14	,	,	PUNCT
ftr-498	1338	15	though	though	SCONJ
ftr-498	1338	16	it	it	PRON
ftr-498	1338	17	is	be	AUX
ftr-498	1338	18	not	not	PART
ftr-498	1338	19	cleanly	cleanly	ADV
ftr-498	1338	20	presented	present	VERB
ftr-498	1338	21	in	in	ADP
ftr-498	1338	22	intergovernmental	intergovernmental	ADJ
ftr-498	1338	23	tax	tax	NOUN
ftr-498	1338	24	immunity	immunity	NOUN
ftr-498	1338	25	cases	case	NOUN
ftr-498	1338	26	,	,	PUNCT
ftr-498	1338	27	such	such	ADJ
ftr-498	1338	28	as	as	ADP
ftr-498	1338	29	davis	davis	PROPN
ftr-498	1338	30	,	,	PUNCT
ftr-498	1338	31	that	that	PRON
ftr-498	1338	32	do	do	AUX
ftr-498	1338	33	not	not	PART
ftr-498	1338	34	involve	involve	VERB
ftr-498	1338	35	commercial	commercial	ADJ
ftr-498	1338	36	taxpayers	taxpayer	NOUN
ftr-498	1338	37	,	,	PUNCT
ftr-498	1338	38	concerns	concern	VERB
ftr-498	1338	39	the	the	DET
ftr-498	1338	40	pass	pass	VERB
ftr-498	1338	41	-	-	PUNCT
ftr-498	1338	42	on	on	ADP
ftr-498	1338	43	defense	defense	NOUN
ftr-498	1338	44	to	to	ADP
ftr-498	1338	45	a	a	DET
ftr-498	1338	46	complete	complete	ADJ
ftr-498	1338	47	tax	tax	NOUN
ftr-498	1338	48	refund	refund	NOUN
ftr-498	1338	49	that	that	SCONJ
ftr-498	1338	50	some	some	DET
ftr-498	1338	51	states	state	NOUN
ftr-498	1338	52	'	'	PART
ftr-498	1338	53	laws	law	NOUN
ftr-498	1338	54	recognize	recognize	VERB
ftr-498	1338	55	.	.	PUNCT
ftr-498	1339	1	does	do	VERB
ftr-498	1339	2	the	the	DET
ftr-498	1339	3	due	due	ADJ
ftr-498	1339	4	process	process	NOUN
ftr-498	1339	5	clause	clause	NOUN
ftr-498	1339	6	permit	permit	NOUN
ftr-498	1339	7	tax	tax	NOUN
ftr-498	1339	8	authorities	authority	NOUN
ftr-498	1339	9	that	that	PRON
ftr-498	1339	10	choose	choose	VERB
ftr-498	1339	11	to	to	PART
ftr-498	1339	12	remedy	remedy	VERB
ftr-498	1339	13	unlawful	unlawful	ADJ
ftr-498	1339	14	discrimination	discrimination	NOUN
ftr-498	1339	15	by	by	ADP
ftr-498	1339	16	refunding	refund	VERB
ftr-498	1339	17	taxes	taxis	NOUN
ftr-498	1339	18	they	they	PRON
ftr-498	1339	19	collected	collect	VERB
ftr-498	1339	20	improperly	improperly	ADV
ftr-498	1339	21	to	to	PART
ftr-498	1339	22	reduce	reduce	VERB
ftr-498	1339	23	refunds	refund	NOUN
ftr-498	1339	24	,	,	PUNCT
ftr-498	1339	25	insofar	insofar	ADV
ftr-498	1339	26	as	as	SCONJ
ftr-498	1339	27	the	the	DET
ftr-498	1339	28	disadvantaged	disadvantaged	ADJ
ftr-498	1339	29	taxpayers	taxpayer	NOUN
ftr-498	1339	30	succeeded	succeed	VERB
ftr-498	1339	31	in	in	ADP
ftr-498	1339	32	passing	pass	VERB
ftr-498	1339	33	the	the	DET
ftr-498	1339	34	illicit	illicit	ADJ
ftr-498	1339	35	burden	burden	NOUN
ftr-498	1339	36	on	on	ADP
ftr-498	1339	37	to	to	ADP
ftr-498	1339	38	customers	customer	NOUN
ftr-498	1339	39	or	or	CCONJ
ftr-498	1339	40	sellers	seller	NOUN
ftr-498	1339	41	?	?	PUNCT
ftr-498	1340	1	states	state	NOUN
ftr-498	1340	2	have	have	AUX
ftr-498	1340	3	sometimes	sometimes	ADV
ftr-498	1340	4	sought	seek	VERB
ftr-498	1340	5	to	to	PART
ftr-498	1340	6	lessen	lessen	VERB
ftr-498	1340	7	their	their	PRON
ftr-498	1340	8	refund	refund	NOUN
ftr-498	1340	9	liability	liability	NOUN
ftr-498	1340	10	-	-	PUNCT
ftr-498	1340	11	mckesson	mckesson	NOUN
ftr-498	1340	12	and	and	CCONJ
ftr-498	1340	13	bacchus	bacchus	PROPN
ftr-498	1340	14	offer	offer	VERB
ftr-498	1340	15	two	two	NUM
ftr-498	1340	16	examples'"-by	examples'"-by	ADV
ftr-498	1340	17	contending	contend	VERB
ftr-498	1340	18	that	that	SCONJ
ftr-498	1340	19	restoring	restore	VERB
ftr-498	1340	20	the	the	DET
ftr-498	1340	21	entire	entire	ADJ
ftr-498	1340	22	discriminatory	discriminatory	ADJ
ftr-498	1340	23	portion	portion	NOUN
ftr-498	1340	24	of	of	ADP
ftr-498	1340	25	the	the	DET
ftr-498	1340	26	tax	tax	NOUN
ftr-498	1340	27	would	would	AUX
ftr-498	1340	28	leave	leave	VERB
ftr-498	1340	29	taxpayers	taxpayer	NOUN
ftr-498	1340	30	with	with	ADP
ftr-498	1340	31	a	a	DET
ftr-498	1340	32	windfall	windfall	NOUN
ftr-498	1340	33	.	.	PUNCT
ftr-498	1341	1	the	the	DET
ftr-498	1341	2	injury	injury	NOUN
ftr-498	1341	3	they	they	PRON
ftr-498	1341	4	suffered	suffer	VERB
ftr-498	1341	5	,	,	PUNCT
ftr-498	1341	6	the	the	DET
ftr-498	1341	7	states	state	NOUN
ftr-498	1341	8	'	'	PART
ftr-498	1341	9	argument	argument	NOUN
ftr-498	1341	10	runs	run	NOUN
ftr-498	1341	11	,	,	PUNCT
ftr-498	1341	12	was	be	AUX
ftr-498	1341	13	less	less	ADJ
ftr-498	1341	14	than	than	ADP
ftr-498	1341	15	the	the	DET
ftr-498	1341	16	unlawful	unlawful	ADJ
ftr-498	1341	17	amount	amount	NOUN
ftr-498	1341	18	of	of	ADP
ftr-498	1341	19	tax	tax	NOUN
ftr-498	1341	20	they	they	PRON
ftr-498	1341	21	paid	pay	VERB
ftr-498	1341	22	,	,	PUNCT
ftr-498	1341	23	because	because	SCONJ
ftr-498	1341	24	taxpayers	taxpayer	NOUN
ftr-498	1341	25	managed	manage	VERB
ftr-498	1341	26	to	to	PART
ftr-498	1341	27	pass	pass	VERB
ftr-498	1341	28	part	part	NOUN
ftr-498	1341	29	or	or	CCONJ
ftr-498	1341	30	all	all	PRON
ftr-498	1341	31	of	of	ADP
ftr-498	1341	32	it	it	PRON
ftr-498	1341	33	forward	forward	ADV
ftr-498	1341	34	to	to	ADP
ftr-498	1341	35	consumers	consumer	NOUN
ftr-498	1341	36	or	or	CCONJ
ftr-498	1341	37	intermediate	intermediate	ADJ
ftr-498	1341	38	purchasers	purchaser	NOUN
ftr-498	1341	39	or	or	CCONJ
ftr-498	1341	40	backward	backward	ADV
ftr-498	1341	41	to	to	ADP
ftr-498	1341	42	workers	worker	NOUN
ftr-498	1341	43	or	or	CCONJ
ftr-498	1341	44	suppliers	supplier	NOUN
ftr-498	1341	45	.	.	PUNCT
ftr-498	1342	1	rewarding	reward	VERB
ftr-498	1342	2	them	they	PRON
ftr-498	1342	3	with	with	ADP
ftr-498	1342	4	a	a	DET
ftr-498	1342	5	refund	refund	NOUN
ftr-498	1342	6	that	that	PRON
ftr-498	1342	7	exceeds	exceed	VERB
ftr-498	1342	8	the	the	DET
ftr-498	1342	9	harm	harm	NOUN
ftr-498	1342	10	they	they	PRON
ftr-498	1342	11	suffered	suffer	VERB
ftr-498	1342	12	is	be	AUX
ftr-498	1342	13	,	,	PUNCT
ftr-498	1342	14	in	in	ADP
ftr-498	1342	15	this	this	DET
ftr-498	1342	16	view	view	NOUN
ftr-498	1342	17	,	,	PUNCT
ftr-498	1342	18	more	more	ADJ
ftr-498	1342	19	than	than	SCONJ
ftr-498	1342	20	justice	justice	NOUN
ftr-498	1342	21	requires	require	VERB
ftr-498	1342	22	,	,	PUNCT
ftr-498	1342	23	and	and	CCONJ
ftr-498	1342	24	therefore	therefore	ADV
ftr-498	1342	25	more	more	ADJ
ftr-498	1342	26	than	than	SCONJ
ftr-498	1342	27	the	the	DET
ftr-498	1342	28	constitution	constitution	NOUN
ftr-498	1342	29	should	should	AUX
ftr-498	1342	30	be	be	AUX
ftr-498	1342	31	read	read	VERB
ftr-498	1342	32	to	to	PART
ftr-498	1342	33	mandate	mandate	VERB
ftr-498	1342	34	.	.	PUNCT
ftr-498	1342	35	"	"	PUNCT
ftr-498	1343	1	5	5	NUM
ftr-498	1343	2	184	184	NUM
ftr-498	1343	3	.	.	PUNCT
ftr-498	1344	1	see	see	VERB
ftr-498	1344	2	mckesson	mckesson	PROPN
ftr-498	1344	3	,	,	PUNCT
ftr-498	1344	4	496	496	NUM
ftr-498	1344	5	u.s	u.s	PROPN
ftr-498	1344	6	.	.	PROPN
ftr-498	1344	7	at	at	ADP
ftr-498	1344	8	46	46	NUM
ftr-498	1344	9	-	-	SYM
ftr-498	1344	10	49	49	NUM
ftr-498	1344	11	;	;	PUNCT
ftr-498	1344	12	bacchus	bacchu	NOUN
ftr-498	1344	13	,	,	PUNCT
ftr-498	1344	14	468	468	NUM
ftr-498	1344	15	u.s	u.s	PROPN
ftr-498	1344	16	.	.	PROPN
ftr-498	1344	17	at	at	ADP
ftr-498	1344	18	276	276	NUM
ftr-498	1344	19	-	-	SYM
ftr-498	1344	20	77	77	NUM
ftr-498	1344	21	.	.	PUNCT
ftr-498	1344	22	185	185	NUM
ftr-498	1344	23	.	.	PUNCT
ftr-498	1345	1	there	there	PRON
ftr-498	1345	2	is	be	VERB
ftr-498	1345	3	some	some	DET
ftr-498	1345	4	,	,	PUNCT
ftr-498	1345	5	albeit	albeit	ADV
ftr-498	1345	6	indirect	indirect	ADJ
ftr-498	1345	7	,	,	PUNCT
ftr-498	1345	8	support	support	NOUN
ftr-498	1345	9	for	for	ADP
ftr-498	1345	10	this	this	DET
ftr-498	1345	11	claim	claim	NOUN
ftr-498	1345	12	.	.	PUNCT
ftr-498	1346	1	the	the	DET
ftr-498	1346	2	supreme	supreme	PROPN
ftr-498	1346	3	court	court	PROPN
ftr-498	1346	4	has	have	AUX
ftr-498	1346	5	recognized	recognize	VERB
ftr-498	1346	6	that	that	SCONJ
ftr-498	1346	7	"	"	PUNCT
ftr-498	1346	8	the	the	DET
ftr-498	1346	9	elimination	elimination	NOUN
ftr-498	1346	10	of	of	ADP
ftr-498	1346	11	unforeseen	unforeseen	ADJ
ftr-498	1346	12	windfall	windfall	NOUN
ftr-498	1346	13	profits	profit	NOUN
ftr-498	1346	14	"	"	PUNCT
ftr-498	1346	15	is	be	AUX
ftr-498	1346	16	a	a	DET
ftr-498	1346	17	legitimate	legitimate	ADJ
ftr-498	1346	18	state	state	NOUN
ftr-498	1346	19	interest	interest	NOUN
ftr-498	1346	20	that	that	PRON
ftr-498	1346	21	can	can	AUX
ftr-498	1346	22	sustain	sustain	VERB
ftr-498	1346	23	state	state	NOUN
ftr-498	1346	24	regulations	regulation	NOUN
ftr-498	1346	25	that	that	PRON
ftr-498	1346	26	substantially	substantially	ADV
ftr-498	1346	27	impair	impair	VERB
ftr-498	1346	28	contractual	contractual	ADJ
ftr-498	1346	29	obligations	obligation	NOUN
ftr-498	1346	30	.	.	PUNCT
ftr-498	1347	1	see	see	VERB
ftr-498	1347	2	,	,	PUNCT
ftr-498	1347	3	e.g.	e.g.	ADV
ftr-498	1347	4	,	,	PUNCT
ftr-498	1347	5	energy	energy	NOUN
ftr-498	1347	6	reserves	reserve	NOUN
ftr-498	1347	7	group	group	PROPN
ftr-498	1347	8	,	,	PUNCT
ftr-498	1347	9	inc	inc	PROPN
ftr-498	1347	10	.	.	PROPN
ftr-498	1348	1	v.	v.	PROPN
ftr-498	1348	2	kansas	kansas	PROPN
ftr-498	1348	3	power	power	PROPN
ftr-498	1348	4	&	&	CCONJ
ftr-498	1348	5	light	light	PROPN
ftr-498	1348	6	co.	co.	PROPN
ftr-498	1348	7	,	,	PUNCT
ftr-498	1348	8	459	459	NUM
ftr-498	1348	9	u.s	u.s	PROPN
ftr-498	1348	10	.	.	PROPN
ftr-498	1348	11	400	400	NUM
ftr-498	1348	12	,	,	PUNCT
ftr-498	1348	13	411	411	NUM
ftr-498	1348	14	-	-	SYM
ftr-498	1348	15	12	12	NUM
ftr-498	1348	16	(	(	PUNCT
ftr-498	1348	17	1983	1983	NUM
ftr-498	1348	18	)	)	PUNCT
ftr-498	1348	19	;	;	PUNCT
ftr-498	1349	1	united	united	PROPN
ftr-498	1349	2	states	states	PROPN
ftr-498	1349	3	trust	trust	PROPN
ftr-498	1349	4	co.	co.	PROPN
ftr-498	1349	5	v.	v.	ADP
ftr-498	1349	6	new	new	PROPN
ftr-498	1349	7	jersey	jersey	PROPN
ftr-498	1349	8	,	,	PUNCT
ftr-498	1349	9	431	431	NUM
ftr-498	1349	10	u.s	u.s	PROPN
ftr-498	1349	11	.	.	PROPN
ftr-498	1349	12	1	1	NUM
ftr-498	1349	13	,	,	PUNCT
ftr-498	1349	14	31	31	NUM
ftr-498	1349	15	n.30	n.30	NOUN
ftr-498	1349	16	(	(	PUNCT
ftr-498	1349	17	1977	1977	NUM
ftr-498	1349	18	)	)	PUNCT
ftr-498	1349	19	.	.	PUNCT
ftr-498	1350	1	when	when	SCONJ
ftr-498	1350	2	a	a	DET
ftr-498	1350	3	state	state	NOUN
ftr-498	1350	4	is	be	AUX
ftr-498	1350	5	itself	itself	PRON
ftr-498	1350	6	a	a	DET
ftr-498	1350	7	party	party	NOUN
ftr-498	1350	8	to	to	ADP
ftr-498	1350	9	a	a	DET
ftr-498	1350	10	contract	contract	NOUN
ftr-498	1350	11	,	,	PUNCT
ftr-498	1350	12	however	however	ADV
ftr-498	1350	13	,	,	PUNCT
ftr-498	1350	14	the	the	DET
ftr-498	1350	15	court	court	NOUN
ftr-498	1350	16	has	have	AUX
ftr-498	1350	17	been	be	AUX
ftr-498	1350	18	reluctant	reluctant	ADJ
ftr-498	1350	19	to	to	PART
ftr-498	1350	20	defer	defer	VERB
ftr-498	1350	21	to	to	ADP
ftr-498	1350	22	state	state	NOUN
ftr-498	1350	23	legislators	legislator	NOUN
ftr-498	1350	24	'	'	PART
ftr-498	1350	25	assessment	assessment	NOUN
ftr-498	1350	26	of	of	ADP
ftr-498	1350	27	the	the	DET
ftr-498	1350	28	reasonableness	reasonableness	NOUN
ftr-498	1350	29	and	and	CCONJ
ftr-498	1350	30	necessity	necessity	NOUN
ftr-498	1350	31	of	of	ADP
ftr-498	1350	32	impairing	impair	VERB
ftr-498	1350	33	contracts	contract	NOUN
ftr-498	1350	34	to	to	PART
ftr-498	1350	35	serve	serve	VERB
ftr-498	1350	36	an	an	DET
ftr-498	1350	37	alleged	allege	VERB
ftr-498	1350	38	public	public	ADJ
ftr-498	1350	39	purpose	purpose	NOUN
ftr-498	1350	40	.	.	PUNCT
ftr-498	1351	1	indeed	indeed	ADV
ftr-498	1351	2	,	,	PUNCT
ftr-498	1351	3	the	the	DET
ftr-498	1351	4	court	court	NOUN
ftr-498	1351	5	has	have	AUX
ftr-498	1351	6	rarely	rarely	ADV
ftr-498	1351	7	considered	consider	VERB
ftr-498	1351	8	a	a	DET
ftr-498	1351	9	state	state	NOUN
ftr-498	1351	10	's	's	PART
ftr-498	1351	11	impairment	impairment	NOUN
ftr-498	1351	12	of	of	ADP
ftr-498	1351	13	its	its	PRON
ftr-498	1351	14	own	own	ADJ
ftr-498	1351	15	contractual	contractual	ADJ
ftr-498	1351	16	obligation	obligation	NOUN
ftr-498	1351	17	justified	justify	VERB
ftr-498	1351	18	.	.	PUNCT
ftr-498	1352	1	see	see	VERB
ftr-498	1352	2	energy	energy	NOUN
ftr-498	1352	3	reserves	reserve	NOUN
ftr-498	1352	4	group	group	NOUN
ftr-498	1352	5	,	,	PUNCT
ftr-498	1352	6	459	459	NUM
ftr-498	1352	7	u.s	u.s	PROPN
ftr-498	1352	8	.	.	PROPN
ftr-498	1352	9	at	at	ADP
ftr-498	1352	10	412	412	NUM
ftr-498	1352	11	n.14	n.14	NOUN
ftr-498	1352	12	.	.	PUNCT
ftr-498	1353	1	it	it	PRON
ftr-498	1353	2	is	be	AUX
ftr-498	1353	3	not	not	PART
ftr-498	1353	4	clear	clear	ADJ
ftr-498	1353	5	whether	whether	SCONJ
ftr-498	1353	6	the	the	DET
ftr-498	1353	7	court	court	NOUN
ftr-498	1353	8	would	would	AUX
ftr-498	1353	9	look	look	VERB
ftr-498	1353	10	equally	equally	ADV
ftr-498	1353	11	skeptically	skeptically	ADV
ftr-498	1353	12	on	on	ADP
ftr-498	1353	13	states	state	NOUN
ftr-498	1353	14	'	'	PART
ftr-498	1353	15	claims	claim	NOUN
ftr-498	1353	16	that	that	SCONJ
ftr-498	1353	17	eliminating	eliminate	VERB
ftr-498	1353	18	taxpayer	taxpayer	NOUN
ftr-498	1353	19	windfalls	windfall	NOUN
ftr-498	1353	20	is	be	AUX
ftr-498	1353	21	a	a	DET
ftr-498	1353	22	legitimate	legitimate	ADJ
ftr-498	1353	23	state	state	NOUN
ftr-498	1353	24	undertaking	undertaking	NOUN
ftr-498	1353	25	in	in	ADP
ftr-498	1353	26	commerce	commerce	NOUN
ftr-498	1353	27	clause	clause	NOUN
ftr-498	1353	28	cases	case	NOUN
ftr-498	1353	29	and	and	CCONJ
ftr-498	1353	30	related	related	ADJ
ftr-498	1353	31	instances	instance	NOUN
ftr-498	1353	32	of	of	ADP
ftr-498	1353	33	unlawful	unlawful	ADJ
ftr-498	1353	34	taxation	taxation	NOUN
ftr-498	1353	35	.	.	PUNCT
ftr-498	1354	1	that	that	SCONJ
ftr-498	1354	2	the	the	DET
ftr-498	1354	3	states	state	NOUN
ftr-498	1354	4	themselves	themselves	PRON
ftr-498	1354	5	,	,	PUNCT
ftr-498	1354	6	as	as	ADP
ftr-498	1354	7	tax	tax	NOUN
ftr-498	1354	8	collectors	collector	NOUN
ftr-498	1354	9	,	,	PUNCT
ftr-498	1354	10	would	would	AUX
ftr-498	1354	11	be	be	AUX
ftr-498	1354	12	the	the	DET
ftr-498	1354	13	sole	sole	ADJ
ftr-498	1354	14	beneficiary	beneficiary	NOUN
ftr-498	1354	15	of	of	ADP
ftr-498	1354	16	the	the	DET
ftr-498	1354	17	policy	policy	NOUN
ftr-498	1354	18	should	should	AUX
ftr-498	1354	19	not	not	PART
ftr-498	1354	20	be	be	AUX
ftr-498	1354	21	decisive	decisive	ADJ
ftr-498	1354	22	.	.	PUNCT
ftr-498	1355	1	the	the	DET
ftr-498	1355	2	court	court	NOUN
ftr-498	1355	3	has	have	AUX
ftr-498	1355	4	,	,	PUNCT
ftr-498	1355	5	after	after	ADV
ftr-498	1355	6	all	all	ADV
ftr-498	1355	7	,	,	PUNCT
ftr-498	1355	8	upheld	uphold	VERB
ftr-498	1355	9	statutes	statute	NOUN
ftr-498	1355	10	allowing	allow	VERB
ftr-498	1355	11	the	the	DET
ftr-498	1355	12	recovery	recovery	NOUN
ftr-498	1355	13	of	of	ADP
ftr-498	1355	14	"	"	PUNCT
ftr-498	1355	15	excessive	excessive	ADJ
ftr-498	1355	16	profits	profit	NOUN
ftr-498	1355	17	"	"	PUNCT
ftr-498	1355	18	on	on	ADP
ftr-498	1355	19	wartime	wartime	ADJ
ftr-498	1355	20	contracts	contract	NOUN
ftr-498	1355	21	,	,	PUNCT
ftr-498	1355	22	when	when	SCONJ
ftr-498	1355	23	the	the	DET
ftr-498	1355	24	federal	federal	ADJ
ftr-498	1355	25	1993j	1993j	PROPN
ftr-498	1355	26	florida	florida	PROPN
ftr-498	1355	27	tax	tax	NOUN
ftr-498	1355	28	review	review	NOUN
ftr-498	1355	29	states	state	NOUN
ftr-498	1355	30	that	that	PRON
ftr-498	1355	31	offer	offer	VERB
ftr-498	1355	32	this	this	DET
ftr-498	1355	33	argument	argument	NOUN
ftr-498	1355	34	often	often	ADV
ftr-498	1355	35	do	do	VERB
ftr-498	1355	36	so	so	ADV
ftr-498	1355	37	with	with	ADP
ftr-498	1355	38	little	little	ADJ
ftr-498	1355	39	regard	regard	NOUN
ftr-498	1355	40	for	for	ADP
ftr-498	1355	41	consistency	consistency	NOUN
ftr-498	1355	42	.	.	PUNCT
ftr-498	1356	1	if	if	SCONJ
ftr-498	1356	2	the	the	DET
ftr-498	1356	3	damage	damage	NOUN
ftr-498	1356	4	that	that	PRON
ftr-498	1356	5	a	a	DET
ftr-498	1356	6	taxpayer	taxpayer	NOUN
ftr-498	1356	7	suffered	suffer	VERB
ftr-498	1356	8	is	be	AUX
ftr-498	1356	9	the	the	DET
ftr-498	1356	10	proper	proper	ADJ
ftr-498	1356	11	measure	measure	NOUN
ftr-498	1356	12	of	of	ADP
ftr-498	1356	13	compensation	compensation	NOUN
ftr-498	1356	14	,	,	PUNCT
ftr-498	1356	15	then	then	ADV
ftr-498	1356	16	in	in	ADP
ftr-498	1356	17	cases	case	NOUN
ftr-498	1356	18	in	in	ADP
ftr-498	1356	19	which	which	PRON
ftr-498	1356	20	the	the	DET
ftr-498	1356	21	taxpayer	taxpayer	NOUN
ftr-498	1356	22	's	's	PART
ftr-498	1356	23	injury	injury	NOUN
ftr-498	1356	24	exceeded	exceed	VERB
ftr-498	1356	25	the	the	DET
ftr-498	1356	26	tax	tax	NOUN
ftr-498	1356	27	paid	pay	VERB
ftr-498	1356	28	-	-	PUNCT
ftr-498	1356	29	which	which	PRON
ftr-498	1356	30	might	might	AUX
ftr-498	1356	31	happen	happen	VERB
ftr-498	1356	32	,	,	PUNCT
ftr-498	1356	33	for	for	ADP
ftr-498	1356	34	instance	instance	NOUN
ftr-498	1356	35	,	,	PUNCT
ftr-498	1356	36	if	if	SCONJ
ftr-498	1356	37	the	the	DET
ftr-498	1356	38	taxpayer	taxpayer	NOUN
ftr-498	1356	39	lost	lose	VERB
ftr-498	1356	40	goodwill	goodwill	NOUN
ftr-498	1356	41	or	or	CCONJ
ftr-498	1356	42	substantial	substantial	ADJ
ftr-498	1356	43	market	market	NOUN
ftr-498	1356	44	share	share	NOUN
ftr-498	1356	45	or	or	CCONJ
ftr-498	1356	46	if	if	SCONJ
ftr-498	1356	47	the	the	DET
ftr-498	1356	48	taxpayer	taxpayer	NOUN
ftr-498	1356	49	went	go	VERB
ftr-498	1356	50	out	out	ADP
ftr-498	1356	51	of	of	ADP
ftr-498	1356	52	business	business	NOUN
ftr-498	1356	53	-	-	PUNCT
ftr-498	1356	54	there	there	PRON
ftr-498	1356	55	seems	seem	VERB
ftr-498	1356	56	no	no	DET
ftr-498	1356	57	reason	reason	NOUN
ftr-498	1356	58	to	to	PART
ftr-498	1356	59	limit	limit	VERB
ftr-498	1356	60	the	the	DET
ftr-498	1356	61	state	state	NOUN
ftr-498	1356	62	's	's	PART
ftr-498	1356	63	liability	liability	NOUN
ftr-498	1356	64	to	to	ADP
ftr-498	1356	65	the	the	DET
ftr-498	1356	66	tax	tax	NOUN
ftr-498	1356	67	that	that	PRON
ftr-498	1356	68	was	be	AUX
ftr-498	1356	69	actually	actually	ADV
ftr-498	1356	70	paid	pay	VERB
ftr-498	1356	71	.	.	PUNCT
ftr-498	1357	1	yet	yet	ADV
ftr-498	1357	2	states	state	NOUN
ftr-498	1357	3	advancing	advance	VERB
ftr-498	1357	4	the	the	DET
ftr-498	1357	5	pass	pass	VERB
ftr-498	1357	6	-	-	PUNCT
ftr-498	1357	7	on	on	ADP
ftr-498	1357	8	defense	defense	NOUN
ftr-498	1357	9	never	never	ADV
ftr-498	1357	10	show	show	VERB
ftr-498	1357	11	any	any	DET
ftr-498	1357	12	willingness	willingness	NOUN
ftr-498	1357	13	to	to	PART
ftr-498	1357	14	accept	accept	VERB
ftr-498	1357	15	this	this	DET
ftr-498	1357	16	tort	tort	NOUN
ftr-498	1357	17	measure	measure	NOUN
ftr-498	1357	18	of	of	ADP
ftr-498	1357	19	damages	damage	NOUN
ftr-498	1357	20	without	without	ADP
ftr-498	1357	21	qualification	qualification	NOUN
ftr-498	1357	22	.	.	PUNCT
ftr-498	1358	1	restitution	restitution	NOUN
ftr-498	1358	2	,	,	PUNCT
ftr-498	1358	3	for	for	ADP
ftr-498	1358	4	them	they	PRON
ftr-498	1358	5	,	,	PUNCT
ftr-498	1358	6	sets	set	VERB
ftr-498	1358	7	a	a	DET
ftr-498	1358	8	ceiling	ceiling	NOUN
ftr-498	1358	9	to	to	ADP
ftr-498	1358	10	compensation	compensation	NOUN
ftr-498	1358	11	.	.	PUNCT
ftr-498	1359	1	likewise	likewise	ADV
ftr-498	1359	2	,	,	PUNCT
ftr-498	1359	3	if	if	SCONJ
ftr-498	1359	4	part	part	NOUN
ftr-498	1359	5	of	of	ADP
ftr-498	1359	6	the	the	DET
ftr-498	1359	7	burden	burden	NOUN
ftr-498	1359	8	of	of	ADP
ftr-498	1359	9	the	the	DET
ftr-498	1359	10	tax	tax	NOUN
ftr-498	1359	11	has	have	AUX
ftr-498	1359	12	been	be	AUX
ftr-498	1359	13	passed	pass	VERB
ftr-498	1359	14	on	on	ADP
ftr-498	1359	15	,	,	PUNCT
ftr-498	1359	16	it	it	PRON
ftr-498	1359	17	follows	follow	VERB
ftr-498	1359	18	that	that	SCONJ
ftr-498	1359	19	somebody	somebody	PRON
ftr-498	1359	20	has	have	AUX
ftr-498	1359	21	suffered	suffer	VERB
ftr-498	1359	22	from	from	ADP
ftr-498	1359	23	the	the	DET
ftr-498	1359	24	unconstitutional	unconstitutional	ADJ
ftr-498	1359	25	discrimination	discrimination	NOUN
ftr-498	1359	26	in	in	ADP
ftr-498	1359	27	addition	addition	NOUN
ftr-498	1359	28	to	to	ADP
ftr-498	1359	29	the	the	DET
ftr-498	1359	30	taxpayer	taxpayer	NOUN
ftr-498	1359	31	.	.	PUNCT
ftr-498	1360	1	again	again	ADV
ftr-498	1360	2	,	,	PUNCT
ftr-498	1360	3	however	however	ADV
ftr-498	1360	4	,	,	PUNCT
ftr-498	1360	5	states	state	NOUN
ftr-498	1360	6	invoking	invoke	VERB
ftr-498	1360	7	the	the	DET
ftr-498	1360	8	pass	pass	VERB
ftr-498	1360	9	-	-	PUNCT
ftr-498	1360	10	on	on	ADP
ftr-498	1360	11	defense	defense	NOUN
ftr-498	1360	12	have	have	AUX
ftr-498	1360	13	not	not	PART
ftr-498	1360	14	acknowledged	acknowledge	VERB
ftr-498	1360	15	an	an	DET
ftr-498	1360	16	obligation	obligation	NOUN
ftr-498	1360	17	to	to	PART
ftr-498	1360	18	repair	repair	VERB
ftr-498	1360	19	this	this	DET
ftr-498	1360	20	part	part	NOUN
ftr-498	1360	21	of	of	ADP
ftr-498	1360	22	the	the	DET
ftr-498	1360	23	injury	injury	NOUN
ftr-498	1360	24	caused	cause	VERB
ftr-498	1360	25	by	by	ADP
ftr-498	1360	26	the	the	DET
ftr-498	1360	27	discriminatory	discriminatory	ADJ
ftr-498	1360	28	tax	tax	NOUN
ftr-498	1360	29	.	.	PUNCT
ftr-498	1361	1	instead	instead	ADV
ftr-498	1361	2	,	,	PUNCT
ftr-498	1361	3	they	they	PRON
ftr-498	1361	4	would	would	AUX
ftr-498	1361	5	deny	deny	VERB
ftr-498	1361	6	the	the	DET
ftr-498	1361	7	ultimate	ultimate	ADJ
ftr-498	1361	8	bearers	bearer	NOUN
ftr-498	1361	9	of	of	ADP
ftr-498	1361	10	the	the	DET
ftr-498	1361	11	tax	tax	NOUN
ftr-498	1361	12	standing	standing	NOUN
ftr-498	1361	13	to	to	PART
ftr-498	1361	14	sue	sue	VERB
ftr-498	1361	15	.	.	PUNCT
ftr-498	1362	1	it	it	PRON
ftr-498	1362	2	is	be	AUX
ftr-498	1362	3	,	,	PUNCT
ftr-498	1362	4	moreover	moreover	ADV
ftr-498	1362	5	,	,	PUNCT
ftr-498	1362	6	hard	hard	ADJ
ftr-498	1362	7	to	to	PART
ftr-498	1362	8	find	find	VERB
ftr-498	1362	9	-	-	PUNCT
ftr-498	1362	10	one	one	NOUN
ftr-498	1362	11	is	be	AUX
ftr-498	1362	12	tempted	tempt	VERB
ftr-498	1362	13	to	to	PART
ftr-498	1362	14	say	say	VERB
ftr-498	1362	15	"	"	PUNCT
ftr-498	1362	16	impossible	impossible	ADJ
ftr-498	1362	17	"	"	PUNCT
ftr-498	1362	18	to	to	PART
ftr-498	1362	19	find	find	VERB
ftr-498	1362	20	-	-	PUNCT
ftr-498	1362	21	any	any	DET
ftr-498	1362	22	example	example	NOUN
ftr-498	1362	23	of	of	ADP
ftr-498	1362	24	a	a	DET
ftr-498	1362	25	state	state	NOUN
ftr-498	1362	26	's	be	AUX
ftr-498	1362	27	trying	try	VERB
ftr-498	1362	28	to	to	PART
ftr-498	1362	29	justify	justify	VERB
ftr-498	1362	30	the	the	DET
ftr-498	1362	31	more	more	ADV
ftr-498	1362	32	fundamental	fundamental	ADJ
ftr-498	1362	33	claim	claim	NOUN
ftr-498	1362	34	that	that	SCONJ
ftr-498	1362	35	the	the	DET
ftr-498	1362	36	due	due	ADJ
ftr-498	1362	37	process	process	NOUN
ftr-498	1362	38	clause	clause	NOUN
ftr-498	1362	39	aims	aim	VERB
ftr-498	1362	40	not	not	PART
ftr-498	1362	41	at	at	ADP
ftr-498	1362	42	preventing	prevent	VERB
ftr-498	1362	43	a	a	DET
ftr-498	1362	44	state	state	NOUN
ftr-498	1362	45	's	's	PART
ftr-498	1362	46	unjust	unjust	ADJ
ftr-498	1362	47	enrichment	enrichment	NOUN
ftr-498	1362	48	-	-	PUNCT
ftr-498	1362	49	the	the	DET
ftr-498	1362	50	retention	retention	NOUN
ftr-498	1362	51	of	of	ADP
ftr-498	1362	52	an	an	DET
ftr-498	1362	53	unlawfully	unlawfully	ADV
ftr-498	1362	54	extracted	extract	VERB
ftr-498	1362	55	tax	tax	NOUN
ftr-498	1362	56	-	-	PUNCT
ftr-498	1362	57	but	but	CCONJ
ftr-498	1362	58	only	only	ADV
ftr-498	1362	59	at	at	ADP
ftr-498	1362	60	relieving	relieve	VERB
ftr-498	1362	61	the	the	DET
ftr-498	1362	62	harm	harm	NOUN
ftr-498	1362	63	(	(	PUNCT
ftr-498	1362	64	up	up	ADP
ftr-498	1362	65	to	to	ADP
ftr-498	1362	66	a	a	DET
ftr-498	1362	67	limit	limit	NOUN
ftr-498	1362	68	)	)	PUNCT
ftr-498	1362	69	experienced	experience	VERB
ftr-498	1362	70	by	by	ADP
ftr-498	1362	71	the	the	DET
ftr-498	1362	72	nominal	nominal	ADJ
ftr-498	1362	73	taxpayer	taxpayer	NOUN
ftr-498	1362	74	(	(	PUNCT
ftr-498	1362	75	forget	forget	VERB
ftr-498	1362	76	about	about	ADP
ftr-498	1362	77	others	other	NOUN
ftr-498	1362	78	injured	injure	VERB
ftr-498	1362	79	by	by	ADP
ftr-498	1362	80	it	it	PRON
ftr-498	1362	81	)	)	PUNCT
ftr-498	1362	82	.	.	PUNCT
ftr-498	1363	1	my	my	PRON
ftr-498	1363	2	goal	goal	NOUN
ftr-498	1363	3	in	in	ADP
ftr-498	1363	4	this	this	DET
ftr-498	1363	5	section	section	NOUN
ftr-498	1363	6	is	be	AUX
ftr-498	1363	7	not	not	PART
ftr-498	1363	8	to	to	PART
ftr-498	1363	9	appraise	appraise	VERB
ftr-498	1363	10	the	the	DET
ftr-498	1363	11	sufficiency	sufficiency	NOUN
ftr-498	1363	12	of	of	ADP
ftr-498	1363	13	these	these	DET
ftr-498	1363	14	arguments	argument	NOUN
ftr-498	1363	15	as	as	ADP
ftr-498	1363	16	appeals	appeal	NOUN
ftr-498	1363	17	to	to	ADP
ftr-498	1363	18	justice	justice	NOUN
ftr-498	1363	19	or	or	CCONJ
ftr-498	1363	20	as	as	ADP
ftr-498	1363	21	persuasive	persuasive	ADJ
ftr-498	1363	22	considerations	consideration	NOUN
ftr-498	1363	23	in	in	ADP
ftr-498	1363	24	determining	determine	VERB
ftr-498	1363	25	what	what	PRON
ftr-498	1363	26	the	the	DET
ftr-498	1363	27	due	due	ADJ
ftr-498	1363	28	process	process	NOUN
ftr-498	1363	29	clause	clause	NOUN
ftr-498	1363	30	demands	demand	NOUN
ftr-498	1363	31	.	.	PUNCT
ftr-498	1364	1	nor	nor	CCONJ
ftr-498	1364	2	shall	shall	AUX
ftr-498	1364	3	i	i	PRON
ftr-498	1364	4	consider	consider	VERB
ftr-498	1364	5	what	what	PRON
ftr-498	1364	6	role	role	NOUN
ftr-498	1364	7	the	the	DET
ftr-498	1364	8	creation	creation	NOUN
ftr-498	1364	9	of	of	ADP
ftr-498	1364	10	efficient	efficient	ADJ
ftr-498	1364	11	incentives	incentive	NOUN
ftr-498	1364	12	to	to	ADP
ftr-498	1364	13	lawful	lawful	ADJ
ftr-498	1364	14	legislation	legislation	NOUN
ftr-498	1364	15	or	or	CCONJ
ftr-498	1364	16	the	the	DET
ftr-498	1364	17	conservation	conservation	NOUN
ftr-498	1364	18	of	of	ADP
ftr-498	1364	19	treasury	treasury	PROPN
ftr-498	1364	20	would	would	AUX
ftr-498	1364	21	alone	alone	ADV
ftr-498	1364	22	gain	gain	VERB
ftr-498	1364	23	from	from	ADP
ftr-498	1364	24	the	the	DET
ftr-498	1364	25	tax	tax	NOUN
ftr-498	1364	26	.	.	PUNCT
ftr-498	1365	1	see	see	VERB
ftr-498	1365	2	lichter	lichter	PROPN
ftr-498	1365	3	v.	v.	PROPN
ftr-498	1365	4	united	united	PROPN
ftr-498	1365	5	states	states	PROPN
ftr-498	1365	6	,	,	PUNCT
ftr-498	1365	7	334	334	NUM
ftr-498	1365	8	u.s	u.s	PROPN
ftr-498	1365	9	.	.	PROPN
ftr-498	1365	10	742	742	NUM
ftr-498	1365	11	(	(	PUNCT
ftr-498	1365	12	1948	1948	NUM
ftr-498	1365	13	)	)	PUNCT
ftr-498	1365	14	.	.	PUNCT
ftr-498	1366	1	it	it	PRON
ftr-498	1366	2	has	have	AUX
ftr-498	1366	3	also	also	ADV
ftr-498	1366	4	refused	refuse	VERB
ftr-498	1366	5	to	to	PART
ftr-498	1366	6	allow	allow	VERB
ftr-498	1366	7	a	a	DET
ftr-498	1366	8	plaintiff	plaintiff	NOUN
ftr-498	1366	9	to	to	PART
ftr-498	1366	10	obtain	obtain	VERB
ftr-498	1366	11	punitive	punitive	ADJ
ftr-498	1366	12	damages	damage	NOUN
ftr-498	1366	13	against	against	ADP
ftr-498	1366	14	a	a	DET
ftr-498	1366	15	municipality	municipality	NOUN
ftr-498	1366	16	under	under	ADP
ftr-498	1366	17	42	42	NUM
ftr-498	1366	18	u.s.c	u.s.c	ADJ
ftr-498	1366	19	.	.	PUNCT
ftr-498	1367	1	§	§	PROPN
ftr-498	1367	2	1983	1983	NUM
ftr-498	1367	3	:	:	PUNCT
ftr-498	1368	1	[	[	X
ftr-498	1368	2	plunitive	plunitive	ADJ
ftr-498	1368	3	damages	damage	NOUN
ftr-498	1368	4	imposed	impose	VERB
ftr-498	1368	5	on	on	ADP
ftr-498	1368	6	a	a	DET
ftr-498	1368	7	municipality	municipality	NOUN
ftr-498	1368	8	are	be	AUX
ftr-498	1368	9	in	in	ADP
ftr-498	1368	10	effect	effect	NOUN
ftr-498	1368	11	a	a	DET
ftr-498	1368	12	windfall	windfall	NOUN
ftr-498	1368	13	to	to	ADP
ftr-498	1368	14	a	a	DET
ftr-498	1368	15	fully	fully	ADV
ftr-498	1368	16	compensated	compensate	VERB
ftr-498	1368	17	plaintiff	plaintiff	NOUN
ftr-498	1368	18	,	,	PUNCT
ftr-498	1368	19	and	and	CCONJ
ftr-498	1368	20	are	be	AUX
ftr-498	1368	21	likely	likely	ADV
ftr-498	1368	22	accompanied	accompany	VERB
ftr-498	1368	23	by	by	ADP
ftr-498	1368	24	an	an	DET
ftr-498	1368	25	increase	increase	NOUN
ftr-498	1368	26	in	in	ADP
ftr-498	1368	27	taxes	taxis	NOUN
ftr-498	1368	28	or	or	CCONJ
ftr-498	1368	29	a	a	DET
ftr-498	1368	30	reduction	reduction	NOUN
ftr-498	1368	31	of	of	ADP
ftr-498	1368	32	public	public	ADJ
ftr-498	1368	33	services	service	NOUN
ftr-498	1368	34	for	for	ADP
ftr-498	1368	35	the	the	DET
ftr-498	1368	36	citizens	citizen	NOUN
ftr-498	1368	37	footing	foot	VERB
ftr-498	1368	38	the	the	DET
ftr-498	1368	39	bill	bill	NOUN
ftr-498	1368	40	.	.	PUNCT
ftr-498	1369	1	neither	neither	PRON
ftr-498	1369	2	reason	reason	NOUN
ftr-498	1369	3	nor	nor	CCONJ
ftr-498	1369	4	justice	justice	NOUN
ftr-498	1369	5	suggests	suggest	VERB
ftr-498	1369	6	that	that	SCONJ
ftr-498	1369	7	such	such	ADJ
ftr-498	1369	8	retribution	retribution	NOUN
ftr-498	1369	9	should	should	AUX
ftr-498	1369	10	be	be	AUX
ftr-498	1369	11	visited	visit	VERB
ftr-498	1369	12	upon	upon	SCONJ
ftr-498	1369	13	the	the	DET
ftr-498	1369	14	shoulders	shoulder	NOUN
ftr-498	1369	15	of	of	ADP
ftr-498	1369	16	blameless	blameless	ADJ
ftr-498	1369	17	or	or	CCONJ
ftr-498	1369	18	unknowing	unknowing	ADJ
ftr-498	1369	19	taxpayers	taxpayer	NOUN
ftr-498	1369	20	.	.	PUNCT
ftr-498	1370	1	city	city	NOUN
ftr-498	1370	2	of	of	ADP
ftr-498	1370	3	newport	newport	PROPN
ftr-498	1370	4	v.	v.	ADP
ftr-498	1370	5	fact	fact	NOUN
ftr-498	1370	6	concerts	concert	NOUN
ftr-498	1370	7	,	,	PUNCT
ftr-498	1370	8	inc	inc	PROPN
ftr-498	1370	9	.	.	PROPN
ftr-498	1370	10	,	,	PUNCT
ftr-498	1370	11	453	453	NUM
ftr-498	1370	12	u.s	u.s	PROPN
ftr-498	1370	13	.	.	PROPN
ftr-498	1370	14	247	247	NUM
ftr-498	1370	15	,	,	PUNCT
ftr-498	1370	16	267	267	NUM
ftr-498	1370	17	(	(	PUNCT
ftr-498	1370	18	1981	1981	NUM
ftr-498	1370	19	)	)	PUNCT
ftr-498	1370	20	(	(	PUNCT
ftr-498	1370	21	footnote	footnote	VERB
ftr-498	1370	22	omitted	omit	VERB
ftr-498	1370	23	)	)	PUNCT
ftr-498	1370	24	.	.	PUNCT
ftr-498	1371	1	however	however	ADV
ftr-498	1371	2	,	,	PUNCT
ftr-498	1371	3	the	the	DET
ftr-498	1371	4	fact	fact	NOUN
ftr-498	1371	5	that	that	SCONJ
ftr-498	1371	6	any	any	DET
ftr-498	1371	7	resulting	result	VERB
ftr-498	1371	8	tax	tax	NOUN
ftr-498	1371	9	refund	refund	NOUN
ftr-498	1371	10	windfall	windfall	NOUN
ftr-498	1371	11	would	would	AUX
ftr-498	1371	12	owe	owe	VERB
ftr-498	1371	13	its	its	PRON
ftr-498	1371	14	existence	existence	NOUN
ftr-498	1371	15	to	to	ADP
ftr-498	1371	16	the	the	DET
ftr-498	1371	17	state	state	NOUN
ftr-498	1371	18	's	's	PART
ftr-498	1371	19	own	own	ADJ
ftr-498	1371	20	illicit	illicit	ADJ
ftr-498	1371	21	conduct	conduct	NOUN
ftr-498	1371	22	in	in	ADP
ftr-498	1371	23	levying	levy	VERB
ftr-498	1371	24	the	the	DET
ftr-498	1371	25	tax	tax	NOUN
ftr-498	1371	26	and	and	CCONJ
ftr-498	1371	27	in	in	ADP
ftr-498	1371	28	not	not	PART
ftr-498	1371	29	permitting	permit	VERB
ftr-498	1371	30	the	the	DET
ftr-498	1371	31	tax	tax	NOUN
ftr-498	1371	32	to	to	PART
ftr-498	1371	33	be	be	AUX
ftr-498	1371	34	challenged	challenge	VERB
ftr-498	1371	35	prior	prior	ADV
ftr-498	1371	36	to	to	ADP
ftr-498	1371	37	payment	payment	NOUN
ftr-498	1371	38	might	might	NOUN
ftr-498	1371	39	,	,	PUNCT
ftr-498	1371	40	in	in	ADP
ftr-498	1371	41	conjunction	conjunction	NOUN
ftr-498	1371	42	with	with	ADP
ftr-498	1371	43	the	the	DET
ftr-498	1371	44	considerations	consideration	NOUN
ftr-498	1371	45	set	set	VERB
ftr-498	1371	46	forth	forth	ADP
ftr-498	1371	47	in	in	ADP
ftr-498	1371	48	the	the	DET
ftr-498	1371	49	text	text	NOUN
ftr-498	1371	50	,	,	PUNCT
ftr-498	1371	51	outweigh	outweigh	VERB
ftr-498	1371	52	or	or	CCONJ
ftr-498	1371	53	estop	estop	VERB
ftr-498	1371	54	the	the	DET
ftr-498	1371	55	state	state	NOUN
ftr-498	1371	56	's	's	PART
ftr-498	1371	57	claim	claim	NOUN
ftr-498	1371	58	that	that	SCONJ
ftr-498	1371	59	windfalls	windfall	NOUN
ftr-498	1371	60	could	could	AUX
ftr-498	1371	61	not	not	PART
ftr-498	1371	62	be	be	AUX
ftr-498	1371	63	justified	justify	VERB
ftr-498	1371	64	at	at	ADP
ftr-498	1371	65	its	its	PRON
ftr-498	1371	66	expense	expense	NOUN
ftr-498	1371	67	.	.	PUNCT
ftr-498	1372	1	fact	fact	NOUN
ftr-498	1372	2	concerts	concert	NOUN
ftr-498	1372	3	by	by	ADP
ftr-498	1372	4	no	no	DET
ftr-498	1372	5	means	means	NOUN
ftr-498	1372	6	settles	settle	VERB
ftr-498	1372	7	the	the	DET
ftr-498	1372	8	question	question	NOUN
ftr-498	1372	9	.	.	PUNCT
ftr-498	1373	1	the	the	DET
ftr-498	1373	2	purpose	purpose	NOUN
ftr-498	1373	3	of	of	ADP
ftr-498	1373	4	a	a	DET
ftr-498	1373	5	refund	refund	NOUN
ftr-498	1373	6	order	order	NOUN
ftr-498	1373	7	in	in	ADP
ftr-498	1373	8	constitutional	constitutional	ADJ
ftr-498	1373	9	tax	tax	NOUN
ftr-498	1373	10	cases	case	NOUN
ftr-498	1373	11	is	be	AUX
ftr-498	1373	12	not	not	PART
ftr-498	1373	13	to	to	PART
ftr-498	1373	14	punish	punish	VERB
ftr-498	1373	15	but	but	CCONJ
ftr-498	1373	16	to	to	PART
ftr-498	1373	17	restore	restore	VERB
ftr-498	1373	18	what	what	PRON
ftr-498	1373	19	a	a	DET
ftr-498	1373	20	taxpayer	taxpayer	NOUN
ftr-498	1373	21	was	be	AUX
ftr-498	1373	22	wrongly	wrongly	ADV
ftr-498	1373	23	forced	force	VERB
ftr-498	1373	24	to	to	PART
ftr-498	1373	25	pay	pay	VERB
ftr-498	1373	26	.	.	PUNCT
ftr-498	1374	1	unlike	unlike	ADP
ftr-498	1374	2	torts	tort	NOUN
ftr-498	1374	3	by	by	ADP
ftr-498	1374	4	government	government	NOUN
ftr-498	1374	5	officials	official	NOUN
ftr-498	1374	6	,	,	PUNCT
ftr-498	1374	7	moreover	moreover	ADV
ftr-498	1374	8	,	,	PUNCT
ftr-498	1374	9	states	state	NOUN
ftr-498	1374	10	may	may	AUX
ftr-498	1374	11	protect	protect	VERB
ftr-498	1374	12	themselves	themselves	PRON
ftr-498	1374	13	against	against	ADP
ftr-498	1374	14	liability	liability	NOUN
ftr-498	1374	15	by	by	ADP
ftr-498	1374	16	providing	provide	VERB
ftr-498	1374	17	taxpayers	taxpayer	NOUN
ftr-498	1374	18	with	with	ADP
ftr-498	1374	19	a	a	DET
ftr-498	1374	20	forum	forum	NOUN
ftr-498	1374	21	for	for	ADP
ftr-498	1374	22	attacking	attack	VERB
ftr-498	1374	23	possibly	possibly	ADV
ftr-498	1374	24	wrongful	wrongful	ADJ
ftr-498	1374	25	action	action	NOUN
ftr-498	1374	26	before	before	SCONJ
ftr-498	1374	27	it	it	PRON
ftr-498	1374	28	occurs	occur	VERB
ftr-498	1374	29	.	.	PUNCT
ftr-498	1375	1	the	the	DET
ftr-498	1375	2	alleged	allege	VERB
ftr-498	1375	3	analogy	analogy	NOUN
ftr-498	1375	4	between	between	ADP
ftr-498	1375	5	punitive	punitive	ADJ
ftr-498	1375	6	damages	damage	NOUN
ftr-498	1375	7	and	and	CCONJ
ftr-498	1375	8	total	total	ADJ
ftr-498	1375	9	refunds	refund	NOUN
ftr-498	1375	10	is	be	AUX
ftr-498	1375	11	not	not	PART
ftr-498	1375	12	without	without	ADP
ftr-498	1375	13	power	power	NOUN
ftr-498	1375	14	,	,	PUNCT
ftr-498	1375	15	however	however	ADV
ftr-498	1375	16	,	,	PUNCT
ftr-498	1375	17	for	for	ADP
ftr-498	1375	18	the	the	DET
ftr-498	1375	19	burden	burden	NOUN
ftr-498	1375	20	of	of	ADP
ftr-498	1375	21	complete	complete	ADJ
ftr-498	1375	22	refunds	refund	NOUN
ftr-498	1375	23	would	would	AUX
ftr-498	1375	24	indeed	indeed	ADV
ftr-498	1375	25	fall	fall	VERB
ftr-498	1375	26	on	on	ADP
ftr-498	1375	27	unsuspecting	unsuspecting	ADJ
ftr-498	1375	28	citizens	citizen	NOUN
ftr-498	1375	29	,	,	PUNCT
ftr-498	1375	30	and	and	CCONJ
ftr-498	1375	31	in	in	ADP
ftr-498	1375	32	some	some	DET
ftr-498	1375	33	instances	instance	NOUN
ftr-498	1375	34	recipients	recipient	NOUN
ftr-498	1375	35	would	would	AUX
ftr-498	1375	36	be	be	AUX
ftr-498	1375	37	compensated	compensate	VERB
ftr-498	1375	38	in	in	ADP
ftr-498	1375	39	excess	excess	NOUN
ftr-498	1375	40	of	of	ADP
ftr-498	1375	41	the	the	DET
ftr-498	1375	42	harm	harm	NOUN
ftr-498	1375	43	they	they	PRON
ftr-498	1375	44	suffered	suffer	VERB
ftr-498	1375	45	.	.	PUNCT
ftr-498	1376	1	[	[	X
ftr-498	1376	2	vol	vol	NOUN
ftr-498	1376	3	1:8	1:8	NUM
ftr-498	1376	4	harper	harper	NOUN
ftr-498	1376	5	and	and	CCONJ
ftr-498	1376	6	its	its	PRON
ftr-498	1376	7	aftermath	aftermath	ADJ
ftr-498	1376	8	judicial	judicial	ADJ
ftr-498	1376	9	resources	resource	NOUN
ftr-498	1376	10	should	should	AUX
ftr-498	1376	11	play	play	VERB
ftr-498	1376	12	in	in	ADP
ftr-498	1376	13	teasing	tease	VERB
ftr-498	1376	14	out	out	ADP
ftr-498	1376	15	the	the	DET
ftr-498	1376	16	implications	implication	NOUN
ftr-498	1376	17	of	of	ADP
ftr-498	1376	18	the	the	DET
ftr-498	1376	19	due	due	ADJ
ftr-498	1376	20	process	process	NOUN
ftr-498	1376	21	clause	clause	NOUN
ftr-498	1376	22	.	.	PUNCT
ftr-498	1377	1	nor	nor	CCONJ
ftr-498	1377	2	,	,	PUNCT
ftr-498	1377	3	finally	finally	ADV
ftr-498	1377	4	,	,	PUNCT
ftr-498	1377	5	is	be	AUX
ftr-498	1377	6	it	it	PRON
ftr-498	1377	7	my	my	PRON
ftr-498	1377	8	concern	concern	NOUN
ftr-498	1377	9	to	to	PART
ftr-498	1377	10	say	say	VERB
ftr-498	1377	11	what	what	DET
ftr-498	1377	12	value	value	NOUN
ftr-498	1377	13	,	,	PUNCT
ftr-498	1377	14	if	if	SCONJ
ftr-498	1377	15	any	any	PRON
ftr-498	1377	16	,	,	PUNCT
ftr-498	1377	17	there	there	PRON
ftr-498	1377	18	is	be	VERB
ftr-498	1377	19	in	in	ADP
ftr-498	1377	20	maintaining	maintain	VERB
ftr-498	1377	21	consistency	consistency	NOUN
ftr-498	1377	22	across	across	ADP
ftr-498	1377	23	legal	legal	ADJ
ftr-498	1377	24	domains	domain	NOUN
ftr-498	1377	25	that	that	PRON
ftr-498	1377	26	present	present	VERB
ftr-498	1377	27	similar	similar	ADJ
ftr-498	1377	28	problems	problem	NOUN
ftr-498	1377	29	.	.	PUNCT
ftr-498	1378	1	thus	thus	ADV
ftr-498	1378	2	,	,	PUNCT
ftr-498	1378	3	i	i	PRON
ftr-498	1378	4	shall	shall	AUX
ftr-498	1378	5	not	not	PART
ftr-498	1378	6	speculate	speculate	VERB
ftr-498	1378	7	here	here	ADV
ftr-498	1378	8	as	as	ADP
ftr-498	1378	9	to	to	ADP
ftr-498	1378	10	whether	whether	SCONJ
ftr-498	1378	11	the	the	DET
ftr-498	1378	12	court	court	NOUN
ftr-498	1378	13	's	's	PART
ftr-498	1378	14	blanket	blanket	NOUN
ftr-498	1378	15	rejection	rejection	NOUN
ftr-498	1378	16	of	of	ADP
ftr-498	1378	17	the	the	DET
ftr-498	1378	18	pass	pass	VERB
ftr-498	1378	19	-	-	PUNCT
ftr-498	1378	20	on	on	ADP
ftr-498	1378	21	doctrine	doctrine	NOUN
ftr-498	1378	22	for	for	ADP
ftr-498	1378	23	both	both	CCONJ
ftr-498	1378	24	offensive	offensive	ADJ
ftr-498	1378	25	and	and	CCONJ
ftr-498	1378	26	defensive	defensive	ADJ
ftr-498	1378	27	purposes	purpose	NOUN
ftr-498	1378	28	in	in	ADP
ftr-498	1378	29	its	its	PRON
ftr-498	1378	30	antitrust	antitrust	ADJ
ftr-498	1378	31	decisions	decision	NOUN
ftr-498	1378	32	should	should	AUX
ftr-498	1378	33	or	or	CCONJ
ftr-498	1378	34	would	would	AUX
ftr-498	1378	35	influence	influence	VERB
ftr-498	1378	36	its	its	PRON
ftr-498	1378	37	approach	approach	NOUN
ftr-498	1378	38	to	to	ADP
ftr-498	1378	39	this	this	DET
ftr-498	1378	40	remedial	remedial	ADJ
ftr-498	1378	41	issue	issue	NOUN
ftr-498	1378	42	in	in	ADP
ftr-498	1378	43	constitutional	constitutional	ADJ
ftr-498	1378	44	due	due	ADJ
ftr-498	1378	45	process	process	NOUN
ftr-498	1378	46	cases	case	NOUN
ftr-498	1378	47	.	.	PUNCT
ftr-498	1378	48	"	"	PUNCT
ftr-498	1379	1	these	these	PRON
ftr-498	1379	2	are	be	AUX
ftr-498	1379	3	topics	topic	NOUN
ftr-498	1379	4	for	for	ADP
ftr-498	1379	5	a	a	DET
ftr-498	1379	6	separate	separate	ADJ
ftr-498	1379	7	article	article	NOUN
ftr-498	1379	8	.	.	PUNCT
ftr-498	1380	1	87	87	NUM
ftr-498	1380	2	instead	instead	ADV
ftr-498	1380	3	,	,	PUNCT
ftr-498	1380	4	my	my	PRON
ftr-498	1380	5	object	object	NOUN
ftr-498	1380	6	is	be	AUX
ftr-498	1380	7	to	to	PART
ftr-498	1380	8	explore	explore	VERB
ftr-498	1380	9	the	the	DET
ftr-498	1380	10	extent	extent	NOUN
ftr-498	1380	11	to	to	PART
ftr-498	1380	12	which	which	PRON
ftr-498	1380	13	this	this	DET
ftr-498	1380	14	issue	issue	NOUN
ftr-498	1380	15	remains	remain	VERB
ftr-498	1380	16	open	open	ADJ
ftr-498	1380	17	after	after	ADP
ftr-498	1380	18	mckesson	mckesson	NOUN
ftr-498	1380	19	,	,	PUNCT
ftr-498	1380	20	and	and	CCONJ
ftr-498	1380	21	thus	thus	ADV
ftr-498	1380	22	what	what	PRON
ftr-498	1380	23	latitude	latitude	NOUN
ftr-498	1380	24	state	state	NOUN
ftr-498	1380	25	courts	court	NOUN
ftr-498	1380	26	might	might	AUX
ftr-498	1380	27	have	have	VERB
ftr-498	1380	28	in	in	ADP
ftr-498	1380	29	fashioning	fashion	VERB
ftr-498	1380	30	remedies	remedy	NOUN
ftr-498	1380	31	until	until	SCONJ
ftr-498	1380	32	the	the	DET
ftr-498	1380	33	court	court	NOUN
ftr-498	1380	34	provides	provide	VERB
ftr-498	1380	35	more	more	ADV
ftr-498	1380	36	luminous	luminous	ADJ
ftr-498	1380	37	guidance	guidance	NOUN
ftr-498	1380	38	.	.	PUNCT
ftr-498	1381	1	the	the	DET
ftr-498	1381	2	court	court	NOUN
ftr-498	1381	3	opened	open	VERB
ftr-498	1381	4	its	its	PRON
ftr-498	1381	5	discussion	discussion	NOUN
ftr-498	1381	6	in	in	ADP
ftr-498	1381	7	mckesson	mckesson	NOUN
ftr-498	1381	8	by	by	ADP
ftr-498	1381	9	saying	say	VERB
ftr-498	1381	10	that	that	SCONJ
ftr-498	1381	11	if	if	SCONJ
ftr-498	1381	12	a	a	DET
ftr-498	1381	13	state	state	NOUN
ftr-498	1381	14	were	be	AUX
ftr-498	1381	15	free	free	ADJ
ftr-498	1381	16	to	to	PART
ftr-498	1381	17	choose	choose	VERB
ftr-498	1381	18	not	not	PART
ftr-498	1381	19	to	to	PART
ftr-498	1381	20	return	return	VERB
ftr-498	1381	21	tax	tax	NOUN
ftr-498	1381	22	payments	payment	NOUN
ftr-498	1381	23	that	that	PRON
ftr-498	1381	24	did	do	AUX
ftr-498	1381	25	not	not	PART
ftr-498	1381	26	,	,	PUNCT
ftr-498	1381	27	in	in	ADP
ftr-498	1381	28	fact	fact	NOUN
ftr-498	1381	29	,	,	PUNCT
ftr-498	1381	30	burden	burden	VERB
ftr-498	1381	31	the	the	DET
ftr-498	1381	32	nominal	nominal	ADJ
ftr-498	1381	33	taxpayers	taxpayer	NOUN
ftr-498	1381	34	because	because	SCONJ
ftr-498	1381	35	they	they	PRON
ftr-498	1381	36	were	be	AUX
ftr-498	1381	37	able	able	ADJ
ftr-498	1381	38	to	to	PART
ftr-498	1381	39	pass	pass	VERB
ftr-498	1381	40	the	the	DET
ftr-498	1381	41	tax	tax	NOUN
ftr-498	1381	42	on	on	ADP
ftr-498	1381	43	to	to	ADP
ftr-498	1381	44	suppliers	supplier	NOUN
ftr-498	1381	45	,	,	PUNCT
ftr-498	1381	46	consumers	consumer	NOUN
ftr-498	1381	47	,	,	PUNCT
ftr-498	1381	48	or	or	CCONJ
ftr-498	1381	49	others	other	NOUN
ftr-498	1381	50	with	with	ADP
ftr-498	1381	51	whom	whom	PRON
ftr-498	1381	52	they	they	PRON
ftr-498	1381	53	did	do	VERB
ftr-498	1381	54	business	business	NOUN
ftr-498	1381	55	,	,	PUNCT
ftr-498	1381	56	the	the	DET
ftr-498	1381	57	defendant	defendant	NOUN
ftr-498	1381	58	"	"	PUNCT
ftr-498	1381	59	state	state	NOUN
ftr-498	1381	60	could	could	AUX
ftr-498	1381	61	not	not	PART
ftr-498	1381	62	refuse	refuse	VERB
ftr-498	1381	63	to	to	PART
ftr-498	1381	64	provide	provide	VERB
ftr-498	1381	65	a	a	DET
ftr-498	1381	66	refund	refund	NOUN
ftr-498	1381	67	based	base	VERB
ftr-498	1381	68	on	on	ADP
ftr-498	1381	69	sheer	sheer	ADJ
ftr-498	1381	70	speculation	speculation	NOUN
ftr-498	1381	71	that	that	SCONJ
ftr-498	1381	72	a	a	DET
ftr-498	1381	73	'	'	PUNCT
ftr-498	1381	74	pass	pass	VERB
ftr-498	1381	75	-	-	PUNCT
ftr-498	1381	76	on	on	ADP
ftr-498	1381	77	'	'	PUNCT
ftr-498	1381	78	occurred	occur	VERB
ftr-498	1381	79	.	.	PUNCT
ftr-498	1382	1	"	"	PUNCT
ftr-498	1382	2	'	'	PUNCT
ftr-498	1382	3	88	88	NUM
ftr-498	1382	4	although	although	SCONJ
ftr-498	1382	5	the	the	DET
ftr-498	1382	6	court	court	NOUN
ftr-498	1382	7	's	's	PART
ftr-498	1382	8	discussion	discussion	NOUN
ftr-498	1382	9	of	of	ADP
ftr-498	1382	10	this	this	DET
ftr-498	1382	11	matter	matter	NOUN
ftr-498	1382	12	is	be	AUX
ftr-498	1382	13	ambiguous	ambiguous	ADJ
ftr-498	1382	14	,	,	PUNCT
ftr-498	1382	15	this	this	DET
ftr-498	1382	16	sentence	sentence	NOUN
ftr-498	1382	17	might	might	AUX
ftr-498	1382	18	be	be	AUX
ftr-498	1382	19	read	read	VERB
ftr-498	1382	20	to	to	PART
ftr-498	1382	21	say	say	VERB
ftr-498	1382	22	that	that	SCONJ
ftr-498	1382	23	a	a	DET
ftr-498	1382	24	state	state	NOUN
ftr-498	1382	25	may	may	AUX
ftr-498	1382	26	only	only	ADV
ftr-498	1382	27	reduce	reduce	VERB
ftr-498	1382	28	the	the	DET
ftr-498	1382	29	refunds	refund	NOUN
ftr-498	1382	30	it	it	PRON
ftr-498	1382	31	pays	pay	VERB
ftr-498	1382	32	in	in	ADP
ftr-498	1382	33	pass	pass	VERB
ftr-498	1382	34	-	-	PUNCT
ftr-498	1382	35	on	on	ADP
ftr-498	1382	36	situations	situation	NOUN
ftr-498	1382	37	if	if	SCONJ
ftr-498	1382	38	the	the	DET
ftr-498	1382	39	state	state	NOUN
ftr-498	1382	40	is	be	AUX
ftr-498	1382	41	able	able	ADJ
ftr-498	1382	42	to	to	PART
ftr-498	1382	43	carry	carry	VERB
ftr-498	1382	44	the	the	DET
ftr-498	1382	45	evidentiary	evidentiary	ADJ
ftr-498	1382	46	burden	burden	NOUN
ftr-498	1382	47	of	of	ADP
ftr-498	1382	48	showing	show	VERB
ftr-498	1382	49	that	that	SCONJ
ftr-498	1382	50	a	a	DET
ftr-498	1382	51	pass	pass	VERB
ftr-498	1382	52	-	-	PUNCT
ftr-498	1382	53	on	on	ADP
ftr-498	1382	54	occurred	occur	VERB
ftr-498	1382	55	.	.	PUNCT
ftr-498	1382	56	'	'	PUNCT
ftr-498	1382	57	"	"	PUNCT
ftr-498	1382	58	if	if	SCONJ
ftr-498	1382	59	this	this	PRON
ftr-498	1382	60	was	be	AUX
ftr-498	1382	61	the	the	DET
ftr-498	1382	62	court	court	NOUN
ftr-498	1382	63	's	's	PART
ftr-498	1382	64	view	view	NOUN
ftr-498	1382	65	,	,	PUNCT
ftr-498	1382	66	the	the	DET
ftr-498	1382	67	186	186	NUM
ftr-498	1382	68	.	.	PUNCT
ftr-498	1383	1	see	see	PROPN
ftr-498	1383	2	hanover	hanover	PROPN
ftr-498	1383	3	shoe	shoe	PROPN
ftr-498	1383	4	,	,	PUNCT
ftr-498	1383	5	inc	inc	PROPN
ftr-498	1383	6	.	.	PROPN
ftr-498	1383	7	v.	v.	PROPN
ftr-498	1383	8	united	united	PROPN
ftr-498	1383	9	shoe	shoe	PROPN
ftr-498	1383	10	mach	mach	PROPN
ftr-498	1383	11	.	.	PUNCT
ftr-498	1384	1	corp	corp	PROPN
ftr-498	1384	2	..	..	PROPN
ftr-498	1384	3	392	392	NUM
ftr-498	1384	4	u.s	u.s	PROPN
ftr-498	1384	5	.	.	PROPN
ftr-498	1384	6	481	481	NUM
ftr-498	1384	7	(	(	PUNCT
ftr-498	1384	8	1968	1968	NUM
ftr-498	1384	9	)	)	PUNCT
ftr-498	1384	10	(	(	PUNCT
ftr-498	1384	11	repudiating	repudiate	VERB
ftr-498	1384	12	defensive	defensive	ADJ
ftr-498	1384	13	use	use	NOUN
ftr-498	1384	14	of	of	ADP
ftr-498	1384	15	pass	pass	VERB
ftr-498	1384	16	-	-	PUNCT
ftr-498	1384	17	on	on	ADP
ftr-498	1384	18	doctrine	doctrine	NOUN
ftr-498	1384	19	)	)	PUNCT
ftr-498	1384	20	;	;	PUNCT
ftr-498	1384	21	illinois	illinois	PROPN
ftr-498	1384	22	brick	brick	PROPN
ftr-498	1384	23	co.	co.	PROPN
ftr-498	1384	24	v.	v.	ADP
ftr-498	1384	25	illinois	illinois	PROPN
ftr-498	1384	26	,	,	PUNCT
ftr-498	1384	27	431	431	NUM
ftr-498	1384	28	u.s	u.s	PROPN
ftr-498	1384	29	.	.	PROPN
ftr-498	1384	30	720	720	NUM
ftr-498	1384	31	(	(	PUNCT
ftr-498	1384	32	1977	1977	NUM
ftr-498	1384	33	)	)	PUNCT
ftr-498	1384	34	(	(	PUNCT
ftr-498	1384	35	rejecting	reject	VERB
ftr-498	1384	36	offensive	offensive	ADJ
ftr-498	1384	37	use	use	NOUN
ftr-498	1384	38	by	by	ADP
ftr-498	1384	39	indirectly	indirectly	ADV
ftr-498	1384	40	injured	injure	VERB
ftr-498	1384	41	party	party	NOUN
ftr-498	1384	42	)	)	PUNCT
ftr-498	1384	43	;	;	PUNCT
ftr-498	1384	44	kansas	kansas	PROPN
ftr-498	1384	45	v.	v.	PROPN
ftr-498	1384	46	utilicorp	utilicorp	PROPN
ftr-498	1384	47	united	united	PROPN
ftr-498	1384	48	.	.	PROPN
ftr-498	1384	49	inc	inc	PROPN
ftr-498	1384	50	.	.	PROPN
ftr-498	1384	51	,	,	PUNCT
ftr-498	1384	52	497	497	NUM
ftr-498	1384	53	u.s	u.s	PROPN
ftr-498	1384	54	.	.	PROPN
ftr-498	1384	55	199	199	NUM
ftr-498	1384	56	(	(	PUNCT
ftr-498	1384	57	1990	1990	NUM
ftr-498	1384	58	)	)	PUNCT
ftr-498	1384	59	(	(	PUNCT
ftr-498	1384	60	declining	decline	VERB
ftr-498	1384	61	to	to	PART
ftr-498	1384	62	make	make	VERB
ftr-498	1384	63	an	an	DET
ftr-498	1384	64	exception	exception	NOUN
ftr-498	1384	65	to	to	ADP
ftr-498	1384	66	illinois	illinois	PROPN
ftr-498	1384	67	brick	brick	NOUN
ftr-498	1384	68	even	even	ADV
ftr-498	1384	69	though	though	SCONJ
ftr-498	1384	70	anticompetitive	anticompetitive	ADJ
ftr-498	1384	71	overcharge	overcharge	NOUN
ftr-498	1384	72	to	to	ADP
ftr-498	1384	73	regulated	regulated	ADJ
ftr-498	1384	74	utility	utility	NOUN
ftr-498	1384	75	had	have	AUX
ftr-498	1384	76	been	be	AUX
ftr-498	1384	77	passed	pass	VERB
ftr-498	1384	78	on	on	ADP
ftr-498	1384	79	entirely	entirely	ADV
ftr-498	1384	80	to	to	ADP
ftr-498	1384	81	consumers	consumer	NOUN
ftr-498	1384	82	,	,	PUNCT
ftr-498	1384	83	on	on	ADP
ftr-498	1384	84	whose	whose	DET
ftr-498	1384	85	behalf	behalf	NOUN
ftr-498	1384	86	state	state	NOUN
ftr-498	1384	87	sued	sue	VERB
ftr-498	1384	88	as	as	ADP
ftr-498	1384	89	parens	paren	NOUN
ftr-498	1384	90	patriae	patriae	NOUN
ftr-498	1384	91	)	)	PUNCT
ftr-498	1384	92	.	.	PUNCT
ftr-498	1385	1	for	for	ADP
ftr-498	1385	2	a	a	DET
ftr-498	1385	3	powerful	powerful	ADJ
ftr-498	1385	4	criticism	criticism	NOUN
ftr-498	1385	5	of	of	ADP
ftr-498	1385	6	the	the	DET
ftr-498	1385	7	court	court	NOUN
ftr-498	1385	8	's	's	PART
ftr-498	1385	9	claim	claim	NOUN
ftr-498	1385	10	that	that	SCONJ
ftr-498	1385	11	judges	judge	NOUN
ftr-498	1385	12	can	can	AUX
ftr-498	1385	13	not	not	PART
ftr-498	1385	14	handle	handle	VERB
ftr-498	1385	15	the	the	DET
ftr-498	1385	16	issues	issue	NOUN
ftr-498	1385	17	of	of	ADP
ftr-498	1385	18	economic	economic	ADJ
ftr-498	1385	19	incidence	incidence	NOUN
ftr-498	1385	20	presented	present	VERB
ftr-498	1385	21	by	by	ADP
ftr-498	1385	22	the	the	DET
ftr-498	1385	23	pass	pass	VERB
ftr-498	1385	24	-	-	PUNCT
ftr-498	1385	25	on	on	ADP
ftr-498	1385	26	theory	theory	NOUN
ftr-498	1385	27	and	and	CCONJ
ftr-498	1385	28	of	of	ADP
ftr-498	1385	29	the	the	DET
ftr-498	1385	30	court	court	NOUN
ftr-498	1385	31	's	's	PART
ftr-498	1385	32	decision	decision	NOUN
ftr-498	1385	33	to	to	PART
ftr-498	1385	34	subordinate	subordinate	VERB
ftr-498	1385	35	compensatory	compensatory	ADJ
ftr-498	1385	36	justice	justice	NOUN
ftr-498	1385	37	to	to	ADP
ftr-498	1385	38	adjudicative	adjudicative	ADJ
ftr-498	1385	39	efficiency	efficiency	NOUN
ftr-498	1385	40	,	,	PUNCT
ftr-498	1385	41	see	see	VERB
ftr-498	1385	42	robert	robert	PROPN
ftr-498	1385	43	g.	g.	PROPN
ftr-498	1385	44	harris	harris	PROPN
ftr-498	1385	45	&	&	CCONJ
ftr-498	1385	46	lawrence	lawrence	PROPN
ftr-498	1385	47	a.	a.	PROPN
ftr-498	1385	48	sullivan	sullivan	PROPN
ftr-498	1385	49	,	,	PUNCT
ftr-498	1385	50	passing	pass	VERB
ftr-498	1385	51	on	on	ADP
ftr-498	1385	52	the	the	DET
ftr-498	1385	53	monopoly	monopoly	NOUN
ftr-498	1385	54	overcharge	overcharge	NOUN
ftr-498	1385	55	:	:	PUNCT
ftr-498	1385	56	a	a	DET
ftr-498	1385	57	comprehensive	comprehensive	ADJ
ftr-498	1385	58	policy	policy	NOUN
ftr-498	1385	59	analysis	analysis	NOUN
ftr-498	1385	60	,	,	PUNCT
ftr-498	1385	61	128	128	NUM
ftr-498	1385	62	u.	u.	NOUN
ftr-498	1385	63	pa	pa	PROPN
ftr-498	1385	64	.	.	PUNCT
ftr-498	1385	65	l.	l.	PROPN
ftr-498	1385	66	rev	rev	PROPN
ftr-498	1385	67	.	.	PROPN
ftr-498	1385	68	269	269	NUM
ftr-498	1385	69	(	(	PUNCT
ftr-498	1385	70	1979	1979	NUM
ftr-498	1385	71	)	)	PUNCT
ftr-498	1385	72	;	;	PUNCT
ftr-498	1385	73	see	see	VERB
ftr-498	1385	74	also	also	ADV
ftr-498	1385	75	william	william	PROPN
ftr-498	1385	76	m.	m.	PROPN
ftr-498	1385	77	landes	landes	PROPN
ftr-498	1385	78	&	&	CCONJ
ftr-498	1385	79	richard	richard	PROPN
ftr-498	1385	80	a.	a.	PROPN
ftr-498	1385	81	posner	posner	PROPN
ftr-498	1385	82	,	,	PUNCT
ftr-498	1385	83	the	the	DET
ftr-498	1385	84	economics	economic	NOUN
ftr-498	1385	85	of	of	ADP
ftr-498	1385	86	passing	pass	VERB
ftr-498	1385	87	on	on	ADP
ftr-498	1385	88	:	:	PUNCT
ftr-498	1385	89	a	a	DET
ftr-498	1385	90	reply	reply	NOUN
ftr-498	1385	91	to	to	ADP
ftr-498	1385	92	harris	harris	PROPN
ftr-498	1385	93	and	and	CCONJ
ftr-498	1385	94	sullivan	sullivan	PROPN
ftr-498	1385	95	,	,	PUNCT
ftr-498	1385	96	128	128	NUM
ftr-498	1385	97	u.	u.	PROPN
ftr-498	1385	98	pa	pa	PROPN
ftr-498	1385	99	.	.	PUNCT
ftr-498	1385	100	l.	l.	PROPN
ftr-498	1385	101	rev	rev	PROPN
ftr-498	1385	102	.	.	PROPN
ftr-498	1385	103	1274	1274	NUM
ftr-498	1385	104	(	(	PUNCT
ftr-498	1385	105	1980	1980	NUM
ftr-498	1385	106	)	)	PUNCT
ftr-498	1385	107	;	;	PUNCT
ftr-498	1386	1	robert	robert	PROPN
ftr-498	1386	2	g.	g.	PROPN
ftr-498	1386	3	harris	harris	PROPN
ftr-498	1386	4	&	&	CCONJ
ftr-498	1386	5	lawrence	lawrence	PROPN
ftr-498	1386	6	a.	a.	PROPN
ftr-498	1386	7	sullivan	sullivan	PROPN
ftr-498	1386	8	,	,	PUNCT
ftr-498	1386	9	passing	pass	VERB
ftr-498	1386	10	on	on	ADP
ftr-498	1386	11	the	the	DET
ftr-498	1386	12	monopoly	monopoly	NOUN
ftr-498	1386	13	overcharge	overcharge	NOUN
ftr-498	1386	14	:	:	PUNCT
ftr-498	1386	15	a	a	DET
ftr-498	1386	16	response	response	NOUN
ftr-498	1386	17	to	to	ADP
ftr-498	1386	18	landes	lande	NOUN
ftr-498	1386	19	and	and	CCONJ
ftr-498	1386	20	posner	posner	NOUN
ftr-498	1386	21	,	,	PUNCT
ftr-498	1386	22	128	128	NUM
ftr-498	1386	23	u.	u.	NOUN
ftr-498	1386	24	pa	pa	PROPN
ftr-498	1386	25	.	.	PUNCT
ftr-498	1386	26	l.	l.	PROPN
ftr-498	1386	27	rev	rev	PROPN
ftr-498	1386	28	.	.	PROPN
ftr-498	1386	29	1280	1280	NUM
ftr-498	1386	30	(	(	PUNCT
ftr-498	1386	31	1980	1980	NUM
ftr-498	1386	32	)	)	PUNCT
ftr-498	1386	33	.	.	PUNCT
ftr-498	1387	1	187	187	NUM
ftr-498	1387	2	.	.	PUNCT
ftr-498	1388	1	although	although	SCONJ
ftr-498	1388	2	it	it	PRON
ftr-498	1388	3	antedates	antedate	VERB
ftr-498	1388	4	mckesson	mckesson	PROPN
ftr-498	1388	5	,	,	PUNCT
ftr-498	1388	6	one	one	NUM
ftr-498	1388	7	helpful	helpful	ADJ
ftr-498	1388	8	discussion	discussion	NOUN
ftr-498	1388	9	of	of	ADP
ftr-498	1388	10	the	the	DET
ftr-498	1388	11	state	state	NOUN
ftr-498	1388	12	and	and	CCONJ
ftr-498	1388	13	federal	federal	ADJ
ftr-498	1388	14	case	case	NOUN
ftr-498	1388	15	law	law	NOUN
ftr-498	1388	16	regarding	regard	VERB
ftr-498	1388	17	the	the	DET
ftr-498	1388	18	pass	pass	VERB
ftr-498	1388	19	-	-	PUNCT
ftr-498	1388	20	on	on	ADP
ftr-498	1388	21	defense	defense	NOUN
ftr-498	1388	22	in	in	ADP
ftr-498	1388	23	tax	tax	NOUN
ftr-498	1388	24	cases	case	NOUN
ftr-498	1388	25	,	,	PUNCT
ftr-498	1388	26	as	as	ADV
ftr-498	1388	27	well	well	ADV
ftr-498	1388	28	as	as	ADP
ftr-498	1388	29	the	the	DET
ftr-498	1388	30	moral	moral	ADJ
ftr-498	1388	31	and	and	CCONJ
ftr-498	1388	32	efficiency	efficiency	NOUN
ftr-498	1388	33	arguments	argument	NOUN
ftr-498	1388	34	supporting	support	VERB
ftr-498	1388	35	and	and	CCONJ
ftr-498	1388	36	opposing	oppose	VERB
ftr-498	1388	37	its	its	PRON
ftr-498	1388	38	recognition	recognition	NOUN
ftr-498	1388	39	,	,	PUNCT
ftr-498	1388	40	is	be	AUX
ftr-498	1388	41	william	william	PROPN
ftr-498	1388	42	j.	j.	PROPN
ftr-498	1388	43	woodward	woodward	PROPN
ftr-498	1388	44	,	,	PUNCT
ftr-498	1388	45	jr	jr	PROPN
ftr-498	1388	46	.	.	PROPN
ftr-498	1388	47	,	,	PUNCT
ftr-498	1388	48	"	"	PUNCT
ftr-498	1388	49	passing	pass	VERB
ftr-498	1388	50	-	-	PUNCT
ftr-498	1388	51	on	on	ADP
ftr-498	1388	52	"	"	PUNCT
ftr-498	1388	53	the	the	DET
ftr-498	1388	54	right	right	NOUN
ftr-498	1388	55	to	to	ADP
ftr-498	1388	56	restitution	restitution	NOUN
ftr-498	1388	57	,	,	PUNCT
ftr-498	1388	58	39	39	NUM
ftr-498	1388	59	u.	u.	PROPN
ftr-498	1388	60	miami	miami	PROPN
ftr-498	1388	61	l.	l.	PROPN
ftr-498	1388	62	rev	rev	PROPN
ftr-498	1388	63	.	.	PROPN
ftr-498	1388	64	873	873	NUM
ftr-498	1388	65	(	(	PUNCT
ftr-498	1388	66	1985	1985	NUM
ftr-498	1388	67	)	)	PUNCT
ftr-498	1388	68	.	.	PUNCT
ftr-498	1389	1	188	188	NUM
ftr-498	1389	2	.	.	PUNCT
ftr-498	1389	3	mckesson	mckesson	PROPN
ftr-498	1389	4	,	,	PUNCT
ftr-498	1389	5	496	496	NUM
ftr-498	1389	6	u.s	u.s	PROPN
ftr-498	1389	7	.	.	PROPN
ftr-498	1389	8	at	at	ADP
ftr-498	1389	9	46	46	NUM
ftr-498	1389	10	(	(	PUNCT
ftr-498	1389	11	footnote	footnote	NOUN
ftr-498	1389	12	omitted	omit	VERB
ftr-498	1389	13	)	)	PUNCT
ftr-498	1389	14	.	.	PUNCT
ftr-498	1390	1	189	189	NUM
ftr-498	1390	2	.	.	PUNCT
ftr-498	1391	1	one	one	NUM
ftr-498	1391	2	reason	reason	NOUN
ftr-498	1391	3	for	for	ADP
ftr-498	1391	4	the	the	DET
ftr-498	1391	5	ambiguity	ambiguity	NOUN
ftr-498	1391	6	is	be	AUX
ftr-498	1391	7	the	the	DET
ftr-498	1391	8	court	court	NOUN
ftr-498	1391	9	's	's	PART
ftr-498	1391	10	noting	note	VERB
ftr-498	1391	11	that	that	SCONJ
ftr-498	1391	12	neither	neither	DET
ftr-498	1391	13	side	side	NOUN
ftr-498	1391	14	had	have	AUX
ftr-498	1391	15	had	have	VERB
ftr-498	1391	16	an	an	DET
ftr-498	1391	17	opportunity	opportunity	NOUN
ftr-498	1391	18	to	to	PART
ftr-498	1391	19	offer	offer	VERB
ftr-498	1391	20	evidence	evidence	NOUN
ftr-498	1391	21	regarding	regard	VERB
ftr-498	1391	22	the	the	DET
ftr-498	1391	23	economic	economic	ADJ
ftr-498	1391	24	burden	burden	NOUN
ftr-498	1391	25	of	of	ADP
ftr-498	1391	26	the	the	DET
ftr-498	1391	27	tax	tax	NOUN
ftr-498	1391	28	.	.	PUNCT
ftr-498	1392	1	i	i	PRON
ftr-498	1392	2	d.	d.	PROPN
ftr-498	1392	3	at	at	ADP
ftr-498	1392	4	46	46	NUM
ftr-498	1392	5	n.30	n.30	NOUN
ftr-498	1392	6	.	.	PUNCT
ftr-498	1393	1	in	in	ADP
ftr-498	1393	2	the	the	DET
ftr-498	1393	3	absence	absence	NOUN
ftr-498	1393	4	of	of	ADP
ftr-498	1393	5	evidence	evidence	NOUN
ftr-498	1393	6	,	,	PUNCT
ftr-498	1393	7	according	accord	VERB
ftr-498	1393	8	to	to	ADP
ftr-498	1393	9	the	the	DET
ftr-498	1393	10	court	court	NOUN
ftr-498	1393	11	.	.	PUNCT
ftr-498	1394	1	the	the	DET
ftr-498	1394	2	florida	florida	PROPN
ftr-498	1394	3	supreme	supreme	PROPN
ftr-498	1394	4	court	court	PROPN
ftr-498	1394	5	simply	simply	ADV
ftr-498	1394	6	presumed	presume	VERB
ftr-498	1394	7	that	that	SCONJ
ftr-498	1394	8	the	the	DET
ftr-498	1394	9	tax	tax	NOUN
ftr-498	1394	10	had	have	AUX
ftr-498	1394	11	been	be	AUX
ftr-498	1394	12	passed	pass	VERB
ftr-498	1394	13	on	on	ADP
ftr-498	1394	14	.	.	PUNCT
ftr-498	1395	1	i	i	PRON
ftr-498	1395	2	d.	d.	VERB
ftr-498	1395	3	it	it	PRON
ftr-498	1395	4	is	be	AUX
ftr-498	1395	5	possible	possible	ADJ
ftr-498	1395	6	that	that	SCONJ
ftr-498	1395	7	the	the	DET
ftr-498	1395	8	court	court	NOUN
ftr-498	1395	9	's	's	PART
ftr-498	1395	10	main	main	ADJ
ftr-498	1395	11	worry	worry	NOUN
ftr-498	1395	12	was	be	AUX
ftr-498	1395	13	that	that	SCONJ
ftr-498	1395	14	the	the	DET
ftr-498	1395	15	plaintiff	plaintiff	NOUN
ftr-498	1395	16	had	have	AUX
ftr-498	1395	17	not	not	PART
ftr-498	1395	18	been	be	AUX
ftr-498	1395	19	afforded	afford	VERB
ftr-498	1395	20	a	a	DET
ftr-498	1395	21	chance	chance	NOUN
ftr-498	1395	22	to	to	PART
ftr-498	1395	23	show	show	VERB
ftr-498	1395	24	that	that	SCONJ
ftr-498	1395	25	it	it	PRON
ftr-498	1395	26	bore	bear	VERB
ftr-498	1395	27	some	some	PRON
ftr-498	1395	28	or	or	CCONJ
ftr-498	1395	29	all	all	PRON
ftr-498	1395	30	of	of	ADP
ftr-498	1395	31	the	the	DET
ftr-498	1395	32	tax	tax	NOUN
ftr-498	1395	33	,	,	PUNCT
ftr-498	1395	34	or	or	CCONJ
ftr-498	1395	35	that	that	SCONJ
ftr-498	1395	36	it	it	PRON
ftr-498	1395	37	has	have	AUX
ftr-498	1395	38	not	not	PART
ftr-498	1395	39	been	be	AUX
ftr-498	1395	40	fairly	fairly	ADV
ftr-498	1395	41	informed	inform	VERB
ftr-498	1395	42	that	that	SCONJ
ftr-498	1395	43	it	it	PRON
ftr-498	1395	44	bore	bear	VERB
ftr-498	1395	45	the	the	DET
ftr-498	1395	46	burden	burden	NOUN
ftr-498	1395	47	of	of	ADP
ftr-498	1395	48	making	make	VERB
ftr-498	1395	49	that	that	PRON
ftr-498	1395	50	showing	show	VERB
ftr-498	1395	51	if	if	SCONJ
ftr-498	1395	52	it	it	PRON
ftr-498	1395	53	was	be	AUX
ftr-498	1395	54	to	to	PART
ftr-498	1395	55	recover	recover	VERB
ftr-498	1395	56	the	the	DET
ftr-498	1395	57	tax	tax	NOUN
ftr-498	1395	58	that	that	PRON
ftr-498	1395	59	had	have	AUX
ftr-498	1395	60	been	be	AUX
ftr-498	1395	61	wrongfully	wrongfully	ADV
ftr-498	1395	62	extracted	extract	VERB
ftr-498	1395	63	from	from	ADP
ftr-498	1395	64	it	it	PRON
ftr-498	1395	65	.	.	PUNCT
ftr-498	1396	1	but	but	CCONJ
ftr-498	1396	2	the	the	DET
ftr-498	1396	3	court	court	NOUN
ftr-498	1396	4	's	's	PART
ftr-498	1396	5	discussion	discussion	NOUN
ftr-498	1396	6	seemed	seem	VERB
ftr-498	1396	7	19931	19931	NUM
ftr-498	1396	8	florida	florida	PROPN
ftr-498	1396	9	tax	tax	NOUN
ftr-498	1396	10	review	review	NOUN
ftr-498	1396	11	omission	omission	NOUN
ftr-498	1396	12	of	of	ADP
ftr-498	1396	13	any	any	DET
ftr-498	1396	14	authority	authority	NOUN
ftr-498	1396	15	for	for	ADP
ftr-498	1396	16	the	the	DET
ftr-498	1396	17	proposition	proposition	NOUN
ftr-498	1396	18	is	be	AUX
ftr-498	1396	19	strange	strange	ADJ
ftr-498	1396	20	,	,	PUNCT
ftr-498	1396	21	given	give	VERB
ftr-498	1396	22	that	that	SCONJ
ftr-498	1396	23	the	the	DET
ftr-498	1396	24	one	one	NUM
ftr-498	1396	25	case	case	NOUN
ftr-498	1396	26	the	the	DET
ftr-498	1396	27	court	court	NOUN
ftr-498	1396	28	discussed	discuss	VERB
ftr-498	1396	29	in	in	ADP
ftr-498	1396	30	the	the	DET
ftr-498	1396	31	next	next	ADJ
ftr-498	1396	32	paragraph	paragraph	NOUN
ftr-498	1396	33	-	-	PUNCT
ftr-498	1396	34	united	unite	VERB
ftr-498	1396	35	states	states	PROPN
ftr-498	1396	36	v.	v.	PROPN
ftr-498	1396	37	jefferson	jefferson	PROPN
ftr-498	1396	38	electric	electric	PROPN
ftr-498	1396	39	manufacturing	manufacturing	PROPN
ftr-498	1396	40	co.	co.	PROPN
ftr-498	1396	41	-upheld	-upheld	VERB
ftr-498	1396	42	a	a	DET
ftr-498	1396	43	federal	federal	ADJ
ftr-498	1396	44	statute	statute	NOUN
ftr-498	1396	45	placing	place	VERB
ftr-498	1396	46	on	on	ADP
ftr-498	1396	47	taxpayers	taxpayer	NOUN
ftr-498	1396	48	the	the	DET
ftr-498	1396	49	burden	burden	NOUN
ftr-498	1396	50	of	of	ADP
ftr-498	1396	51	establishing	establish	VERB
ftr-498	1396	52	that	that	SCONJ
ftr-498	1396	53	they	they	PRON
ftr-498	1396	54	did	do	AUX
ftr-498	1396	55	not	not	PART
ftr-498	1396	56	pass	pass	VERB
ftr-498	1396	57	the	the	DET
ftr-498	1396	58	tax	tax	NOUN
ftr-498	1396	59	on	on	ADP
ftr-498	1396	60	to	to	ADP
ftr-498	1396	61	their	their	PRON
ftr-498	1396	62	customers	customer	NOUN
ftr-498	1396	63	.	.	PUNCT
ftr-498	1397	1	the	the	DET
ftr-498	1397	2	court	court	NOUN
ftr-498	1397	3	made	make	VERB
ftr-498	1397	4	no	no	DET
ftr-498	1397	5	attempt	attempt	NOUN
ftr-498	1397	6	to	to	PART
ftr-498	1397	7	reconcile	reconcile	VERB
ftr-498	1397	8	its	its	PRON
ftr-498	1397	9	assertion	assertion	NOUN
ftr-498	1397	10	that	that	SCONJ
ftr-498	1397	11	florida	florida	PROPN
ftr-498	1397	12	could	could	AUX
ftr-498	1397	13	not	not	PART
ftr-498	1397	14	presume	presume	VERB
ftr-498	1397	15	or	or	CCONJ
ftr-498	1397	16	speculate	speculate	VERB
ftr-498	1397	17	that	that	SCONJ
ftr-498	1397	18	a	a	DET
ftr-498	1397	19	tax	tax	NOUN
ftr-498	1397	20	was	be	AUX
ftr-498	1397	21	passed	pass	VERB
ftr-498	1397	22	on	on	ADP
ftr-498	1397	23	with	with	ADP
ftr-498	1397	24	its	its	PRON
ftr-498	1397	25	earlier	early	ADJ
ftr-498	1397	26	holding	holding	NOUN
ftr-498	1397	27	in	in	ADP
ftr-498	1397	28	jefferson	jefferson	PROPN
ftr-498	1397	29	electric	electric	PROPN
ftr-498	1397	30	.	.	PUNCT
ftr-498	1398	1	nor	nor	CCONJ
ftr-498	1398	2	did	do	AUX
ftr-498	1398	3	it	it	PRON
ftr-498	1398	4	say	say	VERB
ftr-498	1398	5	,	,	PUNCT
ftr-498	1398	6	more	more	ADV
ftr-498	1398	7	exactly	exactly	ADV
ftr-498	1398	8	,	,	PUNCT
ftr-498	1398	9	what	what	DET
ftr-498	1398	10	burden	burden	NOUN
ftr-498	1398	11	of	of	ADP
ftr-498	1398	12	proof	proof	NOUN
ftr-498	1398	13	a	a	DET
ftr-498	1398	14	state	state	NOUN
ftr-498	1398	15	would	would	AUX
ftr-498	1398	16	have	have	VERB
ftr-498	1398	17	to	to	PART
ftr-498	1398	18	sustain	sustain	VERB
ftr-498	1398	19	,	,	PUNCT
ftr-498	1398	20	if	if	SCONJ
ftr-498	1398	21	indeed	indeed	ADV
ftr-498	1398	22	it	it	PRON
ftr-498	1398	23	was	be	AUX
ftr-498	1398	24	centering	center	VERB
ftr-498	1398	25	the	the	DET
ftr-498	1398	26	burden	burden	NOUN
ftr-498	1398	27	on	on	ADP
ftr-498	1398	28	states	state	NOUN
ftr-498	1398	29	rather	rather	ADV
ftr-498	1398	30	than	than	ADP
ftr-498	1398	31	taxpayers	taxpayer	NOUN
ftr-498	1398	32	.	.	PUNCT
ftr-498	1399	1	perhaps	perhaps	ADV
ftr-498	1399	2	these	these	DET
ftr-498	1399	3	shortcomings	shortcoming	NOUN
ftr-498	1399	4	are	be	AUX
ftr-498	1399	5	immaterial	immaterial	ADJ
ftr-498	1399	6	,	,	PUNCT
ftr-498	1399	7	however	however	ADV
ftr-498	1399	8	,	,	PUNCT
ftr-498	1399	9	because	because	SCONJ
ftr-498	1399	10	following	follow	VERB
ftr-498	1399	11	this	this	DET
ftr-498	1399	12	introductory	introductory	ADJ
ftr-498	1399	13	discussion	discussion	NOUN
ftr-498	1399	14	the	the	DET
ftr-498	1399	15	court	court	NOUN
ftr-498	1399	16	's	's	PART
ftr-498	1399	17	opinion	opinion	NOUN
ftr-498	1399	18	suddenly	suddenly	ADV
ftr-498	1399	19	shifted	shift	VERB
ftr-498	1399	20	ground	ground	NOUN
ftr-498	1399	21	.	.	PUNCT
ftr-498	1400	1	the	the	DET
ftr-498	1400	2	court	court	NOUN
ftr-498	1400	3	declared	declare	VERB
ftr-498	1400	4	its	its	PRON
ftr-498	1400	5	earlier	early	ADJ
ftr-498	1400	6	musings	musing	NOUN
ftr-498	1400	7	irrelevant	irrelevant	ADJ
ftr-498	1400	8	:	:	PUNCT
ftr-498	1400	9	"	"	PUNCT
ftr-498	1400	10	[	[	X
ftr-498	1400	11	w]e	w]e	X
ftr-498	1400	12	reject	reject	VERB
ftr-498	1400	13	respondents	respondent	NOUN
ftr-498	1400	14	'	'	PART
ftr-498	1400	15	premise	premise	NOUN
ftr-498	1400	16	that	that	SCONJ
ftr-498	1400	17	'	'	PUNCT
ftr-498	1400	18	equitable	equitable	ADJ
ftr-498	1400	19	considerations	consideration	NOUN
ftr-498	1400	20	'	'	PUNCT
ftr-498	1400	21	justify	justify	VERB
ftr-498	1400	22	a	a	DET
ftr-498	1400	23	state	state	NOUN
ftr-498	1400	24	's	's	PART
ftr-498	1400	25	attempt	attempt	NOUN
ftr-498	1400	26	to	to	PART
ftr-498	1400	27	avoid	avoid	VERB
ftr-498	1400	28	bestowing	bestow	VERB
ftr-498	1400	29	this	this	DET
ftr-498	1400	30	so	so	ADV
ftr-498	1400	31	-	-	PUNCT
ftr-498	1400	32	called	call	VERB
ftr-498	1400	33	'	'	PUNCT
ftr-498	1400	34	windfall	windfall	NOUN
ftr-498	1400	35	'	'	PUNCT
ftr-498	1400	36	when	when	SCONJ
ftr-498	1400	37	redressing	redress	VERB
ftr-498	1400	38	a	a	DET
ftr-498	1400	39	tax	tax	NOUN
ftr-498	1400	40	that	that	PRON
ftr-498	1400	41	is	be	AUX
ftr-498	1400	42	unconstitutional	unconstitutional	ADJ
ftr-498	1400	43	because	because	SCONJ
ftr-498	1400	44	discriminatory	discriminatory	ADJ
ftr-498	1400	45	.	.	PUNCT
ftr-498	1401	1	"	"	PUNCT
ftr-498	1401	2	'	'	PUNCT
ftr-498	1401	3	9	9	NUM
ftr-498	1401	4	'	'	PUNCT
ftr-498	1401	5	as	as	SCONJ
ftr-498	1401	6	were	be	AUX
ftr-498	1401	7	its	its	PRON
ftr-498	1401	8	speculations	speculation	NOUN
ftr-498	1401	9	on	on	ADP
ftr-498	1401	10	issues	issue	NOUN
ftr-498	1401	11	of	of	ADP
ftr-498	1401	12	proof	proof	NOUN
ftr-498	1401	13	if	if	SCONJ
ftr-498	1401	14	states	state	NOUN
ftr-498	1401	15	could	could	AUX
ftr-498	1401	16	enlist	enlist	VERB
ftr-498	1401	17	this	this	DET
ftr-498	1401	18	defense	defense	NOUN
ftr-498	1401	19	,	,	PUNCT
ftr-498	1401	20	however	however	ADV
ftr-498	1401	21	,	,	PUNCT
ftr-498	1401	22	the	the	DET
ftr-498	1401	23	court	court	NOUN
ftr-498	1401	24	's	's	PART
ftr-498	1401	25	justification	justification	NOUN
ftr-498	1401	26	for	for	ADP
ftr-498	1401	27	this	this	DET
ftr-498	1401	28	claim	claim	NOUN
ftr-498	1401	29	is	be	AUX
ftr-498	1401	30	puzzling	puzzle	VERB
ftr-498	1401	31	.	.	PUNCT
ftr-498	1402	1	the	the	DET
ftr-498	1402	2	inadequacy	inadequacy	NOUN
ftr-498	1402	3	of	of	ADP
ftr-498	1402	4	the	the	DET
ftr-498	1402	5	court	court	NOUN
ftr-498	1402	6	's	's	PART
ftr-498	1402	7	justification	justification	NOUN
ftr-498	1402	8	makes	make	VERB
ftr-498	1402	9	one	one	NUM
ftr-498	1402	10	wonder	wonder	VERB
ftr-498	1402	11	whether	whether	SCONJ
ftr-498	1402	12	the	the	DET
ftr-498	1402	13	justices	justice	NOUN
ftr-498	1402	14	truly	truly	ADV
ftr-498	1402	15	intended	intend	VERB
ftr-498	1402	16	this	this	DET
ftr-498	1402	17	principle	principle	NOUN
ftr-498	1402	18	to	to	PART
ftr-498	1402	19	rule	rule	VERB
ftr-498	1402	20	out	out	ADP
ftr-498	1402	21	weighing	weigh	VERB
ftr-498	1402	22	equitable	equitable	ADJ
ftr-498	1402	23	considerations	consideration	NOUN
ftr-498	1402	24	in	in	ADP
ftr-498	1402	25	all	all	DET
ftr-498	1402	26	constitutional	constitutional	ADJ
ftr-498	1402	27	tax	tax	NOUN
ftr-498	1402	28	cases	case	NOUN
ftr-498	1402	29	in	in	ADP
ftr-498	1402	30	which	which	PRON
ftr-498	1402	31	refunds	refund	NOUN
ftr-498	1402	32	would	would	AUX
ftr-498	1402	33	confer	confer	VERB
ftr-498	1402	34	windfalls	windfall	NOUN
ftr-498	1402	35	on	on	ADP
ftr-498	1402	36	wronged	wronged	ADJ
ftr-498	1402	37	taxpayers	taxpayer	NOUN
ftr-498	1402	38	.	.	PUNCT
ftr-498	1403	1	even	even	ADV
ftr-498	1403	2	if	if	SCONJ
ftr-498	1403	3	the	the	DET
ftr-498	1403	4	justices	justice	NOUN
ftr-498	1403	5	did	do	AUX
ftr-498	1403	6	intend	intend	VERB
ftr-498	1403	7	the	the	DET
ftr-498	1403	8	principle	principle	NOUN
ftr-498	1403	9	to	to	PART
ftr-498	1403	10	apply	apply	VERB
ftr-498	1403	11	universally	universally	ADV
ftr-498	1403	12	,	,	PUNCT
ftr-498	1403	13	it	it	PRON
ftr-498	1403	14	remains	remain	VERB
ftr-498	1403	15	to	to	PART
ftr-498	1403	16	be	be	AUX
ftr-498	1403	17	seen	see	VERB
ftr-498	1403	18	whether	whether	SCONJ
ftr-498	1403	19	they	they	PRON
ftr-498	1403	20	will	will	AUX
ftr-498	1403	21	revisit	revisit	VERB
ftr-498	1403	22	the	the	DET
ftr-498	1403	23	issue	issue	NOUN
ftr-498	1403	24	more	more	ADV
ftr-498	1403	25	deliberately	deliberately	ADV
ftr-498	1403	26	once	once	SCONJ
ftr-498	1403	27	the	the	DET
ftr-498	1403	28	gaps	gap	NOUN
ftr-498	1403	29	in	in	ADP
ftr-498	1403	30	their	their	PRON
ftr-498	1403	31	reasoning	reasoning	NOUN
ftr-498	1403	32	are	be	AUX
ftr-498	1403	33	identified	identify	VERB
ftr-498	1403	34	.	.	PUNCT
ftr-498	1404	1	the	the	DET
ftr-498	1404	2	court	court	NOUN
ftr-498	1404	3	first	first	ADV
ftr-498	1404	4	noted	note	VERB
ftr-498	1404	5	that	that	SCONJ
ftr-498	1404	6	in	in	ADP
ftr-498	1404	7	jefferson	jefferson	PROPN
ftr-498	1404	8	electric	electric	PROPN
ftr-498	1404	9	it	it	PRON
ftr-498	1404	10	enforced	enforce	VERB
ftr-498	1404	11	a	a	DET
ftr-498	1404	12	rule	rule	NOUN
ftr-498	1404	13	laid	lay	VERB
ftr-498	1404	14	down	down	ADP
ftr-498	1404	15	by	by	ADP
ftr-498	1404	16	congress	congress	PROPN
ftr-498	1404	17	prohibiting	prohibit	VERB
ftr-498	1404	18	a	a	DET
ftr-498	1404	19	taxpayer	taxpayer	NOUN
ftr-498	1404	20	from	from	ADP
ftr-498	1404	21	recovering	recover	VERB
ftr-498	1404	22	taxes	taxis	NOUN
ftr-498	1404	23	it	it	PRON
ftr-498	1404	24	had	have	AUX
ftr-498	1404	25	paid	pay	VERB
ftr-498	1404	26	to	to	ADP
ftr-498	1404	27	the	the	DET
ftr-498	1404	28	federal	federal	ADJ
ftr-498	1404	29	government	government	NOUN
ftr-498	1404	30	to	to	ADP
ftr-498	1404	31	the	the	DET
ftr-498	1404	32	extent	extent	NOUN
ftr-498	1404	33	that	that	SCONJ
ftr-498	1404	34	the	the	DET
ftr-498	1404	35	taxpayer	taxpayer	NOUN
ftr-498	1404	36	had	have	AUX
ftr-498	1404	37	passed	pass	VERB
ftr-498	1404	38	those	those	DET
ftr-498	1404	39	taxes	taxis	NOUN
ftr-498	1404	40	on	on	ADP
ftr-498	1404	41	to	to	ADP
ftr-498	1404	42	its	its	PRON
ftr-498	1404	43	customers	customer	NOUN
ftr-498	1404	44	or	or	CCONJ
ftr-498	1404	45	business	business	NOUN
ftr-498	1404	46	associates.9	associates.9	NOUN
ftr-498	1404	47	'	'	PUNCT
ftr-498	1404	48	the	the	DET
ftr-498	1404	49	court	court	NOUN
ftr-498	1404	50	then	then	ADV
ftr-498	1404	51	distinguished	distinguish	VERB
ftr-498	1404	52	the	the	DET
ftr-498	1404	53	florida	florida	PROPN
ftr-498	1404	54	excise	excise	NOUN
ftr-498	1404	55	tax	tax	NOUN
ftr-498	1404	56	challenged	challenge	VERB
ftr-498	1404	57	in	in	ADP
ftr-498	1404	58	mckesson	mckesson	NOUN
ftr-498	1404	59	by	by	ADP
ftr-498	1404	60	pointing	point	VERB
ftr-498	1404	61	out	out	ADP
ftr-498	1404	62	that	that	SCONJ
ftr-498	1404	63	in	in	ADP
ftr-498	1404	64	jefferson	jefferson	PROPN
ftr-498	1404	65	electric	electric	PROPN
ftr-498	1404	66	the	the	DET
ftr-498	1404	67	pass	pass	VERB
ftr-498	1404	68	-	-	PUNCT
ftr-498	1404	69	on	on	ADP
ftr-498	1404	70	defense	defense	NOUN
ftr-498	1404	71	the	the	DET
ftr-498	1404	72	court	court	NOUN
ftr-498	1404	73	had	have	AUX
ftr-498	1404	74	upheld	uphold	VERB
ftr-498	1404	75	applied	apply	VERB
ftr-498	1404	76	to	to	ADP
ftr-498	1404	77	tax	tax	NOUN
ftr-498	1404	78	overassessments	overassessment	NOUN
ftr-498	1404	79	,	,	PUNCT
ftr-498	1404	80	that	that	ADV
ftr-498	1404	81	is	is	ADV
ftr-498	1404	82	,	,	PUNCT
ftr-498	1404	83	charges	charge	NOUN
ftr-498	1404	84	imposed	impose	VERB
ftr-498	1404	85	by	by	ADP
ftr-498	1404	86	federal	federal	ADJ
ftr-498	1404	87	officials	official	NOUN
ftr-498	1404	88	in	in	ADP
ftr-498	1404	89	excess	excess	NOUN
ftr-498	1404	90	of	of	ADP
ftr-498	1404	91	what	what	PRON
ftr-498	1404	92	the	the	DET
ftr-498	1404	93	tax	tax	NOUN
ftr-498	1404	94	code	code	NOUN
ftr-498	1404	95	authorized	authorize	VERB
ftr-498	1404	96	.	.	PUNCT
ftr-498	1405	1	in	in	ADP
ftr-498	1405	2	contrast	contrast	NOUN
ftr-498	1405	3	,	,	PUNCT
ftr-498	1405	4	the	the	DET
ftr-498	1405	5	taxpayer	taxpayer	NOUN
ftr-498	1405	6	in	in	ADP
ftr-498	1405	7	mckesson	mckesson	PROPN
ftr-498	1405	8	challenged	challenge	VERB
ftr-498	1405	9	unconstitutionally	unconstitutionally	ADV
ftr-498	1405	10	high	high	ADJ
ftr-498	1405	11	taxes	taxis	NOUN
ftr-498	1405	12	authorized	authorize	VERB
ftr-498	1405	13	by	by	ADP
ftr-498	1405	14	statute	statute	NOUN
ftr-498	1405	15	.	.	PUNCT
ftr-498	1405	16	'	'	PUNCT
ftr-498	1406	1	93	93	NUM
ftr-498	1407	1	but	but	CCONJ
ftr-498	1407	2	why	why	SCONJ
ftr-498	1407	3	should	should	AUX
ftr-498	1407	4	it	it	PRON
ftr-498	1407	5	matter	matter	VERB
ftr-498	1407	6	whether	whether	SCONJ
ftr-498	1407	7	the	the	DET
ftr-498	1407	8	overcharge	overcharge	NOUN
ftr-498	1407	9	was	be	AUX
ftr-498	1407	10	statutorily	statutorily	ADV
ftr-498	1407	11	authorized	authorize	VERB
ftr-498	1407	12	or	or	CCONJ
ftr-498	1407	13	contrary	contrary	ADJ
ftr-498	1407	14	to	to	ADP
ftr-498	1407	15	some	some	DET
ftr-498	1407	16	tax	tax	NOUN
ftr-498	1407	17	statute	statute	NOUN
ftr-498	1407	18	,	,	PUNCT
ftr-498	1407	19	so	so	ADV
ftr-498	1407	20	long	long	ADV
ftr-498	1407	21	as	as	SCONJ
ftr-498	1407	22	the	the	DET
ftr-498	1407	23	taxpayer	taxpayer	NOUN
ftr-498	1407	24	was	be	AUX
ftr-498	1407	25	forced	force	VERB
ftr-498	1407	26	to	to	PART
ftr-498	1407	27	pay	pay	VERB
ftr-498	1407	28	too	too	ADV
ftr-498	1407	29	much	much	ADJ
ftr-498	1407	30	,	,	PUNCT
ftr-498	1407	31	in	in	ADP
ftr-498	1407	32	violation	violation	NOUN
ftr-498	1407	33	of	of	ADP
ftr-498	1407	34	applicable	applicable	ADJ
ftr-498	1407	35	law	law	NOUN
ftr-498	1407	36	?	?	PUNCT
ftr-498	1408	1	to	to	PART
ftr-498	1408	2	focus	focus	VERB
ftr-498	1408	3	not	not	PART
ftr-498	1408	4	on	on	ADP
ftr-498	1408	5	procedural	procedural	ADJ
ftr-498	1408	6	unfairness	unfairness	NOUN
ftr-498	1408	7	but	but	CCONJ
ftr-498	1408	8	rather	rather	ADV
ftr-498	1408	9	on	on	ADP
ftr-498	1408	10	florida	florida	PROPN
ftr-498	1408	11	's	's	PART
ftr-498	1408	12	failing	fail	VERB
ftr-498	1408	13	to	to	PART
ftr-498	1408	14	show	show	VERB
ftr-498	1408	15	that	that	SCONJ
ftr-498	1408	16	the	the	DET
ftr-498	1408	17	mckesson	mckesson	PROPN
ftr-498	1408	18	corporation	corporation	NOUN
ftr-498	1408	19	suffered	suffer	VERB
ftr-498	1408	20	less	less	ADJ
ftr-498	1408	21	harm	harm	NOUN
ftr-498	1408	22	than	than	ADP
ftr-498	1408	23	the	the	DET
ftr-498	1408	24	unlawful	unlawful	ADJ
ftr-498	1408	25	tax	tax	NOUN
ftr-498	1408	26	it	it	PRON
ftr-498	1408	27	had	have	AUX
ftr-498	1408	28	paid	pay	VERB
ftr-498	1408	29	.	.	PUNCT
ftr-498	1409	1	190	190	NUM
ftr-498	1409	2	.	.	X
ftr-498	1409	3	291	291	NUM
ftr-498	1409	4	u.s	u.s	PROPN
ftr-498	1409	5	.	.	PROPN
ftr-498	1409	6	386	386	NUM
ftr-498	1409	7	(	(	PUNCT
ftr-498	1409	8	1934	1934	NUM
ftr-498	1409	9	)	)	PUNCT
ftr-498	1409	10	.	.	PUNCT
ftr-498	1410	1	191	191	NUM
ftr-498	1410	2	.	.	X
ftr-498	1411	1	mckesson	mckesson	PROPN
ftr-498	1411	2	,	,	PUNCT
ftr-498	1411	3	496	496	NUM
ftr-498	1411	4	u.s	u.s	PROPN
ftr-498	1411	5	.	.	PROPN
ftr-498	1411	6	at	at	ADP
ftr-498	1411	7	47	47	NUM
ftr-498	1411	8	.	.	PUNCT
ftr-498	1412	1	192	192	NUM
ftr-498	1412	2	.	.	PUNCT
ftr-498	1413	1	i	i	PRON
ftr-498	1413	2	d.	d.	PROPN
ftr-498	1413	3	193	193	NUM
ftr-498	1413	4	.	.	PUNCT
ftr-498	1414	1	see	see	VERB
ftr-498	1414	2	i	i	PRON
ftr-498	1414	3	d.	d.	PROPN
ftr-498	1414	4	at	at	ADP
ftr-498	1414	5	47	47	NUM
ftr-498	1414	6	-	-	SYM
ftr-498	1414	7	48	48	NUM
ftr-498	1414	8	.	.	PUNCT
ftr-498	1415	1	[	[	X
ftr-498	1415	2	vol	vol	NOUN
ftr-498	1415	3	1:8	1:8	NUM
ftr-498	1415	4	harper	harper	NOUN
ftr-498	1415	5	and	and	CCONJ
ftr-498	1415	6	its	its	PRON
ftr-498	1415	7	aftermialh	aftermialh	NOUN
ftr-498	1415	8	the	the	DET
ftr-498	1415	9	court	court	NOUN
ftr-498	1415	10	's	's	PART
ftr-498	1415	11	reply	reply	NOUN
ftr-498	1415	12	made	make	VERB
ftr-498	1415	13	no	no	DET
ftr-498	1415	14	reference	reference	NOUN
ftr-498	1415	15	to	to	ADP
ftr-498	1415	16	the	the	DET
ftr-498	1415	17	presumed	presume	VERB
ftr-498	1415	18	or	or	CCONJ
ftr-498	1415	19	possible	possible	ADJ
ftr-498	1415	20	discriminatory	discriminatory	ADJ
ftr-498	1415	21	intentions	intention	NOUN
ftr-498	1415	22	of	of	ADP
ftr-498	1415	23	tax	tax	NOUN
ftr-498	1415	24	collectors	collector	NOUN
ftr-498	1415	25	or	or	CCONJ
ftr-498	1415	26	legislators	legislator	NOUN
ftr-498	1415	27	.	.	PUNCT
ftr-498	1416	1	it	it	PRON
ftr-498	1416	2	did	do	AUX
ftr-498	1416	3	not	not	PART
ftr-498	1416	4	argue	argue	VERB
ftr-498	1416	5	,	,	PUNCT
ftr-498	1416	6	for	for	ADP
ftr-498	1416	7	example	example	NOUN
ftr-498	1416	8	,	,	PUNCT
ftr-498	1416	9	that	that	SCONJ
ftr-498	1416	10	the	the	DET
ftr-498	1416	11	erroneous	erroneous	ADJ
ftr-498	1416	12	but	but	CCONJ
ftr-498	1416	13	good	good	ADJ
ftr-498	1416	14	-	-	PUNCT
ftr-498	1416	15	faith	faith	NOUN
ftr-498	1416	16	assessment	assessment	NOUN
ftr-498	1416	17	of	of	ADP
ftr-498	1416	18	a	a	DET
ftr-498	1416	19	tax	tax	NOUN
ftr-498	1416	20	resembles	resemble	VERB
ftr-498	1416	21	a	a	DET
ftr-498	1416	22	tort	tort	NOUN
ftr-498	1416	23	resulting	result	VERB
ftr-498	1416	24	from	from	ADP
ftr-498	1416	25	the	the	DET
ftr-498	1416	26	performance	performance	NOUN
ftr-498	1416	27	of	of	ADP
ftr-498	1416	28	an	an	DET
ftr-498	1416	29	essential	essential	ADJ
ftr-498	1416	30	governmental	governmental	ADJ
ftr-498	1416	31	function	function	NOUN
ftr-498	1416	32	,	,	PUNCT
ftr-498	1416	33	and	and	CCONJ
ftr-498	1416	34	thus	thus	ADV
ftr-498	1416	35	that	that	SCONJ
ftr-498	1416	36	immunity	immunity	NOUN
ftr-498	1416	37	might	might	AUX
ftr-498	1416	38	attach	attach	VERB
ftr-498	1416	39	,	,	PUNCT
ftr-498	1416	40	whereas	whereas	SCONJ
ftr-498	1416	41	legislative	legislative	ADJ
ftr-498	1416	42	action	action	NOUN
ftr-498	1416	43	should	should	AUX
ftr-498	1416	44	be	be	AUX
ftr-498	1416	45	seen	see	VERB
ftr-498	1416	46	in	in	ADP
ftr-498	1416	47	a	a	DET
ftr-498	1416	48	different	different	ADJ
ftr-498	1416	49	,	,	PUNCT
ftr-498	1416	50	more	more	ADV
ftr-498	1416	51	culpable	culpable	ADJ
ftr-498	1416	52	or	or	CCONJ
ftr-498	1416	53	at	at	ADP
ftr-498	1416	54	least	least	ADJ
ftr-498	1416	55	less	less	ADV
ftr-498	1416	56	excusable	excusable	ADJ
ftr-498	1416	57	,	,	PUNCT
ftr-498	1416	58	light	light	NOUN
ftr-498	1416	59	.	.	PUNCT
ftr-498	1417	1	rather	rather	ADV
ftr-498	1417	2	,	,	PUNCT
ftr-498	1417	3	its	its	PRON
ftr-498	1417	4	answer	answer	NOUN
ftr-498	1417	5	was	be	AUX
ftr-498	1417	6	that	that	SCONJ
ftr-498	1417	7	the	the	DET
ftr-498	1417	8	florida	florida	PROPN
ftr-498	1417	9	tax	tax	NOUN
ftr-498	1417	10	preference	preference	NOUN
ftr-498	1417	11	not	not	PART
ftr-498	1417	12	only	only	ADV
ftr-498	1417	13	left	leave	VERB
ftr-498	1417	14	the	the	DET
ftr-498	1417	15	mckesson	mckesson	PROPN
ftr-498	1417	16	corporation	corporation	NOUN
ftr-498	1417	17	poorer	poor	ADJ
ftr-498	1417	18	,	,	PUNCT
ftr-498	1417	19	"	"	PUNCT
ftr-498	1417	20	it	it	PRON
ftr-498	1417	21	placed	place	VERB
ftr-498	1417	22	petitioner	petitioner	NOUN
ftr-498	1417	23	at	at	ADP
ftr-498	1417	24	a	a	DET
ftr-498	1417	25	relative	relative	ADJ
ftr-498	1417	26	disadvantage	disadvantage	NOUN
ftr-498	1417	27	in	in	ADP
ftr-498	1417	28	the	the	DET
ftr-498	1417	29	marketplace	marketplace	NOUN
ftr-498	1417	30	visal	visal	NOUN
ftr-498	1417	31	-	-	PUNCT
ftr-498	1417	32	vis	vis	X
ftr-498	1417	33	competitors	competitor	NOUN
ftr-498	1417	34	distributing	distribute	VERB
ftr-498	1417	35	preferred	preferred	ADJ
ftr-498	1417	36	local	local	ADJ
ftr-498	1417	37	products	product	NOUN
ftr-498	1417	38	.	.	PUNCT
ftr-498	1418	1	"	"	PUNCT
ftr-498	1418	2	'	'	PUNCT
ftr-498	1418	3	"	"	PUNCT
ftr-498	1418	4	the	the	DET
ftr-498	1418	5	court	court	NOUN
ftr-498	1418	6	explained	explain	VERB
ftr-498	1418	7	:	:	PUNCT
ftr-498	1418	8	to	to	ADP
ftr-498	1418	9	whatever	whatever	DET
ftr-498	1418	10	extent	extent	NOUN
ftr-498	1418	11	petitioner	petitioner	NOUN
ftr-498	1418	12	succeeded	succeed	VERB
ftr-498	1418	13	in	in	ADP
ftr-498	1418	14	passing	pass	VERB
ftr-498	1418	15	on	on	ADP
ftr-498	1418	16	the	the	DET
ftr-498	1418	17	economic	economic	ADJ
ftr-498	1418	18	incidence	incidence	NOUN
ftr-498	1418	19	of	of	ADP
ftr-498	1418	20	the	the	DET
ftr-498	1418	21	tax	tax	NOUN
ftr-498	1418	22	through	through	ADP
ftr-498	1418	23	higher	high	ADJ
ftr-498	1418	24	prices	price	NOUN
ftr-498	1418	25	to	to	ADP
ftr-498	1418	26	its	its	PRON
ftr-498	1418	27	customers	customer	NOUN
ftr-498	1418	28	,	,	PUNCT
ftr-498	1418	29	it	it	PRON
ftr-498	1418	30	most	most	ADV
ftr-498	1418	31	likely	likely	ADV
ftr-498	1418	32	lost	lose	VERB
ftr-498	1418	33	sales	sale	NOUN
ftr-498	1418	34	to	to	ADP
ftr-498	1418	35	the	the	DET
ftr-498	1418	36	favored	favor	VERB
ftr-498	1418	37	distributors	distributor	NOUN
ftr-498	1418	38	or	or	CCONJ
ftr-498	1418	39	else	else	ADV
ftr-498	1418	40	incurred	incur	VERB
ftr-498	1418	41	other	other	ADJ
ftr-498	1418	42	costs	cost	NOUN
ftr-498	1418	43	(	(	PUNCT
ftr-498	1418	44	e.g.	e.g.	ADV
ftr-498	1418	45	,	,	PUNCT
ftr-498	1418	46	for	for	ADP
ftr-498	1418	47	advertising	advertising	NOUN
ftr-498	1418	48	)	)	PUNCT
ftr-498	1418	49	in	in	ADP
ftr-498	1418	50	an	an	DET
ftr-498	1418	51	effort	effort	NOUN
ftr-498	1418	52	to	to	PART
ftr-498	1418	53	maintain	maintain	VERB
ftr-498	1418	54	its	its	PRON
ftr-498	1418	55	market	market	NOUN
ftr-498	1418	56	share	share	NOUN
ftr-498	1418	57	.	.	PUNCT
ftr-498	1419	1	the	the	DET
ftr-498	1419	2	state	state	NOUN
ftr-498	1419	3	can	can	AUX
ftr-498	1419	4	not	not	PART
ftr-498	1419	5	persuasively	persuasively	ADV
ftr-498	1419	6	claim	claim	VERB
ftr-498	1419	7	that	that	SCONJ
ftr-498	1419	8	"	"	PUNCT
ftr-498	1419	9	equity	equity	NOUN
ftr-498	1419	10	"	"	PUNCT
ftr-498	1419	11	entitles	entitle	VERB
ftr-498	1419	12	it	it	PRON
ftr-498	1419	13	to	to	PART
ftr-498	1419	14	retain	retain	VERB
ftr-498	1419	15	tax	tax	NOUN
ftr-498	1419	16	moneys	money	NOUN
ftr-498	1419	17	taken	take	VERB
ftr-498	1419	18	unlawfully	unlawfully	ADV
ftr-498	1419	19	from	from	ADP
ftr-498	1419	20	petitioner	petitioner	NOUN
ftr-498	1419	21	due	due	ADP
ftr-498	1419	22	to	to	ADP
ftr-498	1419	23	its	its	PRON
ftr-498	1419	24	pass	pass	VERB
ftr-498	1419	25	-	-	PUNCT
ftr-498	1419	26	on	on	NOUN
ftr-498	1419	27	of	of	ADP
ftr-498	1419	28	the	the	DET
ftr-498	1419	29	tax	tax	NOUN
ftr-498	1419	30	where	where	SCONJ
ftr-498	1419	31	the	the	DET
ftr-498	1419	32	pass	pass	NOUN
ftr-498	1419	33	-	-	PUNCT
ftr-498	1419	34	on	on	ADP
ftr-498	1419	35	itself	itself	PRON
ftr-498	1419	36	furthers	further	VERB
ftr-498	1419	37	the	the	DET
ftr-498	1419	38	very	very	ADV
ftr-498	1419	39	competitive	competitive	ADJ
ftr-498	1419	40	disadvantage	disadvantage	NOUN
ftr-498	1419	41	constituting	constitute	VERB
ftr-498	1419	42	the	the	DET
ftr-498	1419	43	commerce	commerce	NOUN
ftr-498	1419	44	clause	clause	NOUN
ftr-498	1419	45	violation	violation	NOUN
ftr-498	1419	46	that	that	PRON
ftr-498	1419	47	rendered	render	VERB
ftr-498	1419	48	the	the	DET
ftr-498	1419	49	deprivation	deprivation	NOUN
ftr-498	1419	50	unlawful	unlawful	ADJ
ftr-498	1419	51	in	in	ADP
ftr-498	1419	52	the	the	DET
ftr-498	1419	53	first	first	ADJ
ftr-498	1419	54	place.9	place.9	NOUN
ftr-498	1419	55	-9	-9	INTJ
ftr-498	1419	56	the	the	DET
ftr-498	1419	57	first	first	ADJ
ftr-498	1419	58	of	of	ADP
ftr-498	1419	59	these	these	DET
ftr-498	1419	60	two	two	NUM
ftr-498	1419	61	reasons	reason	NOUN
ftr-498	1419	62	for	for	ADP
ftr-498	1419	63	complete	complete	ADJ
ftr-498	1419	64	restitution	restitution	NOUN
ftr-498	1419	65	-	-	PUNCT
ftr-498	1419	66	that	that	SCONJ
ftr-498	1419	67	a	a	DET
ftr-498	1419	68	taxpayer	taxpayer	NOUN
ftr-498	1419	69	's	's	PART
ftr-498	1419	70	economic	economic	ADJ
ftr-498	1419	71	injury	injury	NOUN
ftr-498	1419	72	,	,	PUNCT
ftr-498	1419	73	in	in	ADP
ftr-498	1419	74	the	the	DET
ftr-498	1419	75	form	form	NOUN
ftr-498	1419	76	of	of	ADP
ftr-498	1419	77	additional	additional	ADJ
ftr-498	1419	78	costs	cost	NOUN
ftr-498	1419	79	,	,	PUNCT
ftr-498	1419	80	decreased	decrease	VERB
ftr-498	1419	81	market	market	NOUN
ftr-498	1419	82	share	share	NOUN
ftr-498	1419	83	,	,	PUNCT
ftr-498	1419	84	or	or	CCONJ
ftr-498	1419	85	smaller	small	ADJ
ftr-498	1419	86	profit	profit	NOUN
ftr-498	1419	87	margins	margin	NOUN
ftr-498	1419	88	,	,	PUNCT
ftr-498	1419	89	might	might	AUX
ftr-498	1419	90	exceed	exceed	VERB
ftr-498	1419	91	whatever	whatever	DET
ftr-498	1419	92	portion	portion	NOUN
ftr-498	1419	93	of	of	ADP
ftr-498	1419	94	the	the	DET
ftr-498	1419	95	tax	tax	NOUN
ftr-498	1419	96	it	it	PRON
ftr-498	1419	97	failed	fail	VERB
ftr-498	1419	98	to	to	PART
ftr-498	1419	99	pass	pass	VERB
ftr-498	1419	100	on	on	ADV
ftr-498	1419	101	-	-	PUNCT
ftr-498	1419	102	is	be	AUX
ftr-498	1419	103	hardly	hardly	ADV
ftr-498	1419	104	compelling	compelling	ADJ
ftr-498	1419	105	.	.	PUNCT
ftr-498	1420	1	the	the	DET
ftr-498	1420	2	court	court	NOUN
ftr-498	1420	3	was	be	AUX
ftr-498	1420	4	,	,	PUNCT
ftr-498	1420	5	of	of	ADP
ftr-498	1420	6	course	course	NOUN
ftr-498	1420	7	,	,	PUNCT
ftr-498	1420	8	correct	correct	ADJ
ftr-498	1420	9	in	in	ADP
ftr-498	1420	10	saying	say	VERB
ftr-498	1420	11	that	that	SCONJ
ftr-498	1420	12	a	a	DET
ftr-498	1420	13	taxpayer	taxpayer	NOUN
ftr-498	1420	14	's	's	PART
ftr-498	1420	15	injury	injury	NOUN
ftr-498	1420	16	might	might	AUX
ftr-498	1420	17	exceed	exceed	VERB
ftr-498	1420	18	that	that	DET
ftr-498	1420	19	portion	portion	NOUN
ftr-498	1420	20	of	of	ADP
ftr-498	1420	21	the	the	DET
ftr-498	1420	22	unconstitutional	unconstitutional	ADJ
ftr-498	1420	23	tax	tax	NOUN
ftr-498	1420	24	liability	liability	NOUN
ftr-498	1420	25	it	it	PRON
ftr-498	1420	26	bore	bear	VERB
ftr-498	1420	27	.	.	PUNCT
ftr-498	1421	1	but	but	CCONJ
ftr-498	1421	2	this	this	DET
ftr-498	1421	3	possibility	possibility	NOUN
ftr-498	1421	4	in	in	ADP
ftr-498	1421	5	no	no	DET
ftr-498	1421	6	way	way	NOUN
ftr-498	1421	7	justifies	justify	VERB
ftr-498	1421	8	a	a	DET
ftr-498	1421	9	complete	complete	ADJ
ftr-498	1421	10	refund	refund	NOUN
ftr-498	1421	11	in	in	ADP
ftr-498	1421	12	each	each	DET
ftr-498	1421	13	case	case	NOUN
ftr-498	1421	14	.	.	PUNCT
ftr-498	1422	1	after	after	ADV
ftr-498	1422	2	all	all	ADV
ftr-498	1422	3	,	,	PUNCT
ftr-498	1422	4	these	these	DET
ftr-498	1422	5	additional	additional	ADJ
ftr-498	1422	6	costs	cost	NOUN
ftr-498	1422	7	and	and	CCONJ
ftr-498	1422	8	reduced	reduce	VERB
ftr-498	1422	9	profits	profit	NOUN
ftr-498	1422	10	will	will	AUX
ftr-498	1422	11	sometimes	sometimes	ADV
ftr-498	1422	12	be	be	AUX
ftr-498	1422	13	less	less	ADJ
ftr-498	1422	14	than	than	ADP
ftr-498	1422	15	that	that	DET
ftr-498	1422	16	portion	portion	NOUN
ftr-498	1422	17	of	of	ADP
ftr-498	1422	18	the	the	DET
ftr-498	1422	19	tax	tax	NOUN
ftr-498	1422	20	the	the	DET
ftr-498	1422	21	taxpayer	taxpayer	NOUN
ftr-498	1422	22	managed	manage	VERB
ftr-498	1422	23	to	to	PART
ftr-498	1422	24	pass	pass	VERB
ftr-498	1422	25	along	along	ADP
ftr-498	1422	26	,	,	PUNCT
ftr-498	1422	27	in	in	ADP
ftr-498	1422	28	which	which	DET
ftr-498	1422	29	case	case	NOUN
ftr-498	1422	30	the	the	DET
ftr-498	1422	31	taxpayer	taxpayer	NOUN
ftr-498	1422	32	's	's	PART
ftr-498	1422	33	total	total	ADJ
ftr-498	1422	34	injury	injury	NOUN
ftr-498	1422	35	would	would	AUX
ftr-498	1422	36	be	be	AUX
ftr-498	1422	37	less	less	ADJ
ftr-498	1422	38	than	than	ADP
ftr-498	1422	39	the	the	DET
ftr-498	1422	40	full	full	ADJ
ftr-498	1422	41	amount	amount	NOUN
ftr-498	1422	42	of	of	ADP
ftr-498	1422	43	the	the	DET
ftr-498	1422	44	unconstitutional	unconstitutional	ADJ
ftr-498	1422	45	portion	portion	NOUN
ftr-498	1422	46	of	of	ADP
ftr-498	1422	47	the	the	DET
ftr-498	1422	48	tax	tax	NOUN
ftr-498	1422	49	it	it	PRON
ftr-498	1422	50	paid	pay	VERB
ftr-498	1422	51	.	.	PUNCT
ftr-498	1423	1	surprisingly	surprisingly	ADV
ftr-498	1423	2	,	,	PUNCT
ftr-498	1423	3	in	in	ADP
ftr-498	1423	4	view	view	NOUN
ftr-498	1423	5	of	of	ADP
ftr-498	1423	6	the	the	DET
ftr-498	1423	7	quoted	quote	VERB
ftr-498	1423	8	sentence	sentence	NOUN
ftr-498	1423	9	,	,	PUNCT
ftr-498	1423	10	the	the	DET
ftr-498	1423	11	court	court	NOUN
ftr-498	1423	12	itself	itself	PRON
ftr-498	1423	13	appeared	appear	VERB
ftr-498	1423	14	aware	aware	ADJ
ftr-498	1423	15	of	of	ADP
ftr-498	1423	16	this	this	DET
ftr-498	1423	17	possibility	possibility	NOUN
ftr-498	1423	18	.	.	PUNCT
ftr-498	1424	1	it	it	PRON
ftr-498	1424	2	said	say	VERB
ftr-498	1424	3	,	,	PUNCT
ftr-498	1424	4	for	for	ADP
ftr-498	1424	5	example	example	NOUN
ftr-498	1424	6	,	,	PUNCT
ftr-498	1424	7	that	that	SCONJ
ftr-498	1424	8	mckesson	mckesson	NOUN
ftr-498	1424	9	"	"	PUNCT
ftr-498	1424	10	most	most	ADV
ftr-498	1424	11	likely	likely	ADV
ftr-498	1424	12	lost	lose	VERB
ftr-498	1424	13	sales	sale	NOUN
ftr-498	1424	14	to	to	ADP
ftr-498	1424	15	the	the	DET
ftr-498	1424	16	favored	favor	VERB
ftr-498	1424	17	distributors	distributor	NOUN
ftr-498	1424	18	or	or	CCONJ
ftr-498	1424	19	else	else	ADV
ftr-498	1424	20	incurred	incur	VERB
ftr-498	1424	21	other	other	ADJ
ftr-498	1424	22	costs	cost	NOUN
ftr-498	1424	23	"	"	PUNCT
ftr-498	1424	24	in	in	ADP
ftr-498	1424	25	the	the	DET
ftr-498	1424	26	same	same	ADJ
ftr-498	1424	27	amount	amount	NOUN
ftr-498	1424	28	that	that	PRON
ftr-498	1424	29	it	it	PRON
ftr-498	1424	30	passed	pass	VERB
ftr-498	1424	31	on	on	ADP
ftr-498	1424	32	the	the	DET
ftr-498	1424	33	unconstitutional	unconstitutional	ADJ
ftr-498	1424	34	portion	portion	NOUN
ftr-498	1424	35	of	of	ADP
ftr-498	1424	36	the	the	DET
ftr-498	1424	37	tax	tax	NOUN
ftr-498	1424	38	,	,	PUNCT
ftr-498	1424	39	t96	t96	INTJ
ftr-498	1424	40	not	not	PART
ftr-498	1424	41	that	that	SCONJ
ftr-498	1424	42	mckesson	mckesson	PROPN
ftr-498	1424	43	necessarily	necessarily	ADV
ftr-498	1424	44	suffered	suffer	VERB
ftr-498	1424	45	a	a	DET
ftr-498	1424	46	setback	setback	NOUN
ftr-498	1424	47	of	of	ADP
ftr-498	1424	48	precisely	precisely	ADV
ftr-498	1424	49	this	this	DET
ftr-498	1424	50	magnitude	magnitude	NOUN
ftr-498	1424	51	.	.	PUNCT
ftr-498	1425	1	and	and	CCONJ
ftr-498	1425	2	the	the	DET
ftr-498	1425	3	court	court	NOUN
ftr-498	1425	4	explicitly	explicitly	ADV
ftr-498	1425	5	noted	note	VERB
ftr-498	1425	6	that	that	SCONJ
ftr-498	1425	7	mckesson	mckesson	PROPN
ftr-498	1425	8	might	might	AUX
ftr-498	1425	9	have	have	AUX
ftr-498	1425	10	passed	pass	VERB
ftr-498	1425	11	the	the	DET
ftr-498	1425	12	full	full	ADJ
ftr-498	1425	13	tax	tax	NOUN
ftr-498	1425	14	along	along	ADP
ftr-498	1425	15	without	without	ADP
ftr-498	1425	16	competitive	competitive	ADJ
ftr-498	1425	17	injury	injury	NOUN
ftr-498	1425	18	if	if	SCONJ
ftr-498	1425	19	its	its	PRON
ftr-498	1425	20	sales	sale	NOUN
ftr-498	1425	21	were	be	AUX
ftr-498	1425	22	pursuant	pursuant	ADJ
ftr-498	1425	23	to	to	ADP
ftr-498	1425	24	cost	cost	NOUN
ftr-498	1425	25	-	-	PUNCT
ftr-498	1425	26	plus	plus	CCONJ
ftr-498	1425	27	contracts	contract	NOUN
ftr-498	1425	28	,	,	PUNCT
ftr-498	1425	29	although	although	SCONJ
ftr-498	1425	30	it	it	PRON
ftr-498	1425	31	dismissed	dismiss	VERB
ftr-498	1425	32	this	this	DET
ftr-498	1425	33	194	194	NUM
ftr-498	1425	34	.	.	PUNCT
ftr-498	1426	1	i	i	PRON
ftr-498	1426	2	d.	d.	PROPN
ftr-498	1426	3	at	at	ADP
ftr-498	1426	4	48	48	NUM
ftr-498	1426	5	.	.	PUNCT
ftr-498	1427	1	195	195	NUM
ftr-498	1427	2	.	.	PUNCT
ftr-498	1428	1	i	i	PRON
ftr-498	1428	2	d.	d.	PROPN
ftr-498	1428	3	at	at	ADP
ftr-498	1428	4	48	48	NUM
ftr-498	1428	5	-	-	SYM
ftr-498	1428	6	49	49	NUM
ftr-498	1428	7	(	(	PUNCT
ftr-498	1428	8	footnotes	footnote	NOUN
ftr-498	1428	9	omitted	omit	VERB
ftr-498	1428	10	)	)	PUNCT
ftr-498	1428	11	.	.	PUNCT
ftr-498	1429	1	196	196	NUM
ftr-498	1429	2	.	.	PUNCT
ftr-498	1430	1	i	i	PRON
ftr-498	1430	2	d.	d.	PROPN
ftr-498	1430	3	(	(	PUNCT
ftr-498	1430	4	emphasis	emphasis	NOUN
ftr-498	1430	5	added	add	VERB
ftr-498	1430	6	)	)	PUNCT
ftr-498	1430	7	.	.	PUNCT
ftr-498	1431	1	19931	19931	NUM
ftr-498	1431	2	florida	florida	PROPN
ftr-498	1431	3	tax	tax	NOUN
ftr-498	1431	4	review	review	NOUN
ftr-498	1431	5	concern	concern	NOUN
ftr-498	1431	6	by	by	ADP
ftr-498	1431	7	saying	say	VERB
ftr-498	1431	8	that	that	SCONJ
ftr-498	1431	9	florida	florida	PROPN
ftr-498	1431	10	never	never	ADV
ftr-498	1431	11	argued	argue	VERB
ftr-498	1431	12	that	that	SCONJ
ftr-498	1431	13	mckesson	mckesson	PROPN
ftr-498	1431	14	was	be	AUX
ftr-498	1431	15	itself	itself	PRON
ftr-498	1431	16	in	in	ADP
ftr-498	1431	17	this	this	DET
ftr-498	1431	18	position	position	NOUN
ftr-498	1431	19	.	.	PUNCT
ftr-498	1432	1	'97	'97	NUM
ftr-498	1432	2	the	the	DET
ftr-498	1432	3	court	court	NOUN
ftr-498	1432	4	's	's	PART
ftr-498	1432	5	reference	reference	NOUN
ftr-498	1432	6	to	to	ADP
ftr-498	1432	7	this	this	DET
ftr-498	1432	8	factual	factual	ADJ
ftr-498	1432	9	issue	issue	NOUN
ftr-498	1432	10	therefore	therefore	ADV
ftr-498	1432	11	raises	raise	VERB
ftr-498	1432	12	an	an	DET
ftr-498	1432	13	important	important	ADJ
ftr-498	1432	14	question	question	NOUN
ftr-498	1432	15	about	about	ADP
ftr-498	1432	16	the	the	DET
ftr-498	1432	17	sweep	sweep	NOUN
ftr-498	1432	18	of	of	ADP
ftr-498	1432	19	its	its	PRON
ftr-498	1432	20	analysis	analysis	NOUN
ftr-498	1432	21	:	:	PUNCT
ftr-498	1432	22	does	do	VERB
ftr-498	1432	23	the	the	DET
ftr-498	1432	24	apparently	apparently	ADV
ftr-498	1432	25	categorical	categorical	ADJ
ftr-498	1432	26	rule	rule	NOUN
ftr-498	1432	27	it	it	PRON
ftr-498	1432	28	laid	lay	VERB
ftr-498	1432	29	down	down	ADP
ftr-498	1432	30	admit	admit	NOUN
ftr-498	1432	31	of	of	ADP
ftr-498	1432	32	an	an	DET
ftr-498	1432	33	exception	exception	NOUN
ftr-498	1432	34	if	if	SCONJ
ftr-498	1432	35	a	a	DET
ftr-498	1432	36	state	state	NOUN
ftr-498	1432	37	,	,	PUNCT
ftr-498	1432	38	unlike	unlike	ADP
ftr-498	1432	39	florida	florida	PROPN
ftr-498	1432	40	in	in	ADP
ftr-498	1432	41	mckesson	mckesson	PROPN
ftr-498	1432	42	,	,	PUNCT
ftr-498	1432	43	could	could	AUX
ftr-498	1432	44	prove	prove	VERB
ftr-498	1432	45	that	that	SCONJ
ftr-498	1432	46	a	a	DET
ftr-498	1432	47	taxpayer	taxpayer	NOUN
ftr-498	1432	48	would	would	AUX
ftr-498	1432	49	be	be	AUX
ftr-498	1432	50	made	make	VERB
ftr-498	1432	51	better	well	ADJ
ftr-498	1432	52	off	off	ADP
ftr-498	1432	53	by	by	ADP
ftr-498	1432	54	a	a	DET
ftr-498	1432	55	complete	complete	ADJ
ftr-498	1432	56	refund	refund	NOUN
ftr-498	1432	57	than	than	SCONJ
ftr-498	1432	58	it	it	PRON
ftr-498	1432	59	would	would	AUX
ftr-498	1432	60	have	have	AUX
ftr-498	1432	61	been	be	AUX
ftr-498	1432	62	had	have	VERB
ftr-498	1432	63	an	an	DET
ftr-498	1432	64	equal	equal	ADJ
ftr-498	1432	65	tax	tax	NOUN
ftr-498	1432	66	been	be	AUX
ftr-498	1432	67	imposed	impose	VERB
ftr-498	1432	68	on	on	ADP
ftr-498	1432	69	its	its	PRON
ftr-498	1432	70	competitors	competitor	NOUN
ftr-498	1432	71	?	?	PUNCT
ftr-498	1433	1	the	the	DET
ftr-498	1433	2	court	court	NOUN
ftr-498	1433	3	proffered	proffer	VERB
ftr-498	1433	4	no	no	DET
ftr-498	1433	5	answer	answer	NOUN
ftr-498	1433	6	.	.	PUNCT
ftr-498	1434	1	'98	'98	NUM
ftr-498	1434	2	the	the	DET
ftr-498	1434	3	court	court	NOUN
ftr-498	1434	4	's	's	PART
ftr-498	1434	5	second	second	ADJ
ftr-498	1434	6	reason	reason	NOUN
ftr-498	1434	7	-	-	PUNCT
ftr-498	1434	8	that	that	SCONJ
ftr-498	1434	9	florida	florida	PROPN
ftr-498	1434	10	lacked	lack	VERB
ftr-498	1434	11	an	an	DET
ftr-498	1434	12	equitable	equitable	ADJ
ftr-498	1434	13	justification	justification	NOUN
ftr-498	1434	14	for	for	ADP
ftr-498	1434	15	retaining	retain	VERB
ftr-498	1434	16	taxes	taxis	NOUN
ftr-498	1434	17	that	that	PRON
ftr-498	1434	18	mckesson	mckesson	PROPN
ftr-498	1434	19	passed	pass	VERB
ftr-498	1434	20	on	on	ADP
ftr-498	1434	21	because	because	SCONJ
ftr-498	1434	22	tax	tax	NOUN
ftr-498	1434	23	-	-	PUNCT
ftr-498	1434	24	shifting	shift	VERB
ftr-498	1434	25	was	be	AUX
ftr-498	1434	26	a	a	DET
ftr-498	1434	27	means	means	NOUN
ftr-498	1434	28	by	by	ADP
ftr-498	1434	29	which	which	PRON
ftr-498	1434	30	florida	florida	PROPN
ftr-498	1434	31	achieved	achieve	VERB
ftr-498	1434	32	its	its	PRON
ftr-498	1434	33	unconstitutional	unconstitutional	ADJ
ftr-498	1434	34	objective	objective	NOUN
ftr-498	1434	35	-	-	PUNCT
ftr-498	1434	36	is	be	AUX
ftr-498	1434	37	harder	hard	ADJ
ftr-498	1434	38	to	to	PART
ftr-498	1434	39	evaluate	evaluate	VERB
ftr-498	1434	40	because	because	SCONJ
ftr-498	1434	41	it	it	PRON
ftr-498	1434	42	is	be	AUX
ftr-498	1434	43	unclear	unclear	ADJ
ftr-498	1434	44	precisely	precisely	ADV
ftr-498	1434	45	what	what	PRON
ftr-498	1434	46	the	the	DET
ftr-498	1434	47	court	court	NOUN
ftr-498	1434	48	wished	wish	VERB
ftr-498	1434	49	to	to	PART
ftr-498	1434	50	claim	claim	VERB
ftr-498	1434	51	.	.	PUNCT
ftr-498	1435	1	if	if	SCONJ
ftr-498	1435	2	its	its	PRON
ftr-498	1435	3	contention	contention	NOUN
ftr-498	1435	4	was	be	AUX
ftr-498	1435	5	that	that	SCONJ
ftr-498	1435	6	florida	florida	PROPN
ftr-498	1435	7	lacked	lack	VERB
ftr-498	1435	8	clean	clean	ADJ
ftr-498	1435	9	hands	hand	NOUN
ftr-498	1435	10	and	and	CCONJ
ftr-498	1435	11	that	that	SCONJ
ftr-498	1435	12	conferring	confer	VERB
ftr-498	1435	13	a	a	DET
ftr-498	1435	14	windfall	windfall	NOUN
ftr-498	1435	15	on	on	ADP
ftr-498	1435	16	an	an	DET
ftr-498	1435	17	innocent	innocent	ADJ
ftr-498	1435	18	plaintiff	plaintiff	NOUN
ftr-498	1435	19	is	be	AUX
ftr-498	1435	20	preferable	preferable	ADJ
ftr-498	1435	21	to	to	ADP
ftr-498	1435	22	permitting	permit	VERB
ftr-498	1435	23	a	a	DET
ftr-498	1435	24	state	state	NOUN
ftr-498	1435	25	to	to	PART
ftr-498	1435	26	retain	retain	VERB
ftr-498	1435	27	a	a	DET
ftr-498	1435	28	like	like	ADJ
ftr-498	1435	29	benefit	benefit	NOUN
ftr-498	1435	30	to	to	PART
ftr-498	1435	31	which	which	PRON
ftr-498	1435	32	it	it	PRON
ftr-498	1435	33	is	be	AUX
ftr-498	1435	34	not	not	PART
ftr-498	1435	35	constitutionally	constitutionally	ADV
ftr-498	1435	36	entitled	entitle	VERB
ftr-498	1435	37	,	,	PUNCT
ftr-498	1435	38	then	then	ADV
ftr-498	1435	39	the	the	DET
ftr-498	1435	40	assertion	assertion	NOUN
ftr-498	1435	41	is	be	AUX
ftr-498	1435	42	not	not	PART
ftr-498	1435	43	obviously	obviously	ADV
ftr-498	1435	44	correct	correct	ADJ
ftr-498	1435	45	.	.	PUNCT
ftr-498	1436	1	after	after	ADV
ftr-498	1436	2	all	all	ADV
ftr-498	1436	3	,	,	PUNCT
ftr-498	1436	4	allowing	allow	VERB
ftr-498	1436	5	the	the	DET
ftr-498	1436	6	state	state	NOUN
ftr-498	1436	7	to	to	PART
ftr-498	1436	8	keep	keep	VERB
ftr-498	1436	9	the	the	DET
ftr-498	1436	10	money	money	NOUN
ftr-498	1436	11	meant	mean	VERB
ftr-498	1436	12	allowing	allow	VERB
ftr-498	1436	13	citizens	citizen	NOUN
ftr-498	1436	14	as	as	ADP
ftr-498	1436	15	a	a	DET
ftr-498	1436	16	group	group	NOUN
ftr-498	1436	17	,	,	PUNCT
ftr-498	1436	18	who	who	PRON
ftr-498	1436	19	were	be	AUX
ftr-498	1436	20	not	not	PART
ftr-498	1436	21	complicit	complicit	ADJ
ftr-498	1436	22	in	in	ADP
ftr-498	1436	23	some	some	DET
ftr-498	1436	24	intentional	intentional	ADJ
ftr-498	1436	25	wrong	wrong	NOUN
ftr-498	1436	26	,	,	PUNCT
ftr-498	1436	27	to	to	PART
ftr-498	1436	28	profit	profit	VERB
ftr-498	1436	29	from	from	ADP
ftr-498	1436	30	the	the	DET
ftr-498	1436	31	mistake	mistake	NOUN
ftr-498	1436	32	.	.	PUNCT
ftr-498	1437	1	why	why	SCONJ
ftr-498	1437	2	they	they	PRON
ftr-498	1437	3	are	be	AUX
ftr-498	1437	4	less	less	ADV
ftr-498	1437	5	deserving	deserving	ADJ
ftr-498	1437	6	of	of	ADP
ftr-498	1437	7	the	the	DET
ftr-498	1437	8	money	money	NOUN
ftr-498	1437	9	than	than	ADP
ftr-498	1437	10	businesses	business	NOUN
ftr-498	1437	11	that	that	PRON
ftr-498	1437	12	were	be	AUX
ftr-498	1437	13	taxed	tax	VERB
ftr-498	1437	14	excessively	excessively	ADV
ftr-498	1437	15	(	(	PUNCT
ftr-498	1437	16	but	but	CCONJ
ftr-498	1437	17	which	which	PRON
ftr-498	1437	18	,	,	PUNCT
ftr-498	1437	19	by	by	ADP
ftr-498	1437	20	hypothesis	hypothesis	NOUN
ftr-498	1437	21	,	,	PUNCT
ftr-498	1437	22	were	be	AUX
ftr-498	1437	23	reimbursed	reimburse	VERB
ftr-498	1437	24	for	for	ADP
ftr-498	1437	25	taxes	taxis	NOUN
ftr-498	1437	26	they	they	PRON
ftr-498	1437	27	did	do	AUX
ftr-498	1437	28	not	not	PART
ftr-498	1437	29	shift	shift	VERB
ftr-498	1437	30	)	)	PUNCT
ftr-498	1437	31	is	be	AUX
ftr-498	1437	32	by	by	ADP
ftr-498	1437	33	no	no	DET
ftr-498	1437	34	means	mean	NOUN
ftr-498	1437	35	evident	evident	ADJ
ftr-498	1437	36	.	.	PUNCT
ftr-498	1438	1	in	in	ADP
ftr-498	1438	2	fact	fact	NOUN
ftr-498	1438	3	,	,	PUNCT
ftr-498	1438	4	this	this	DET
ftr-498	1438	5	conclusion	conclusion	NOUN
ftr-498	1438	6	seems	seem	VERB
ftr-498	1438	7	dubious	dubious	ADJ
ftr-498	1438	8	,	,	PUNCT
ftr-498	1438	9	because	because	SCONJ
ftr-498	1438	10	it	it	PRON
ftr-498	1438	11	is	be	AUX
ftr-498	1438	12	exactly	exactly	ADV
ftr-498	1438	13	those	those	DET
ftr-498	1438	14	citizens	citizen	NOUN
ftr-498	1438	15	who	who	PRON
ftr-498	1438	16	,	,	PUNCT
ftr-498	1438	17	in	in	ADP
ftr-498	1438	18	the	the	DET
ftr-498	1438	19	guise	guise	NOUN
ftr-498	1438	20	of	of	ADP
ftr-498	1438	21	consumers	consumer	NOUN
ftr-498	1438	22	,	,	PUNCT
ftr-498	1438	23	likely	likely	ADV
ftr-498	1438	24	bore	bear	VERB
ftr-498	1438	25	part	part	NOUN
ftr-498	1438	26	of	of	ADP
ftr-498	1438	27	the	the	DET
ftr-498	1438	28	burden	burden	NOUN
ftr-498	1438	29	of	of	ADP
ftr-498	1438	30	the	the	DET
ftr-498	1438	31	tax	tax	NOUN
ftr-498	1438	32	that	that	PRON
ftr-498	1438	33	was	be	AUX
ftr-498	1438	34	passed	pass	VERB
ftr-498	1438	35	on	on	ADP
ftr-498	1438	36	,	,	PUNCT
ftr-498	1438	37	yet	yet	CCONJ
ftr-498	1438	38	who	who	PRON
ftr-498	1438	39	have	have	VERB
ftr-498	1438	40	no	no	DET
ftr-498	1438	41	way	way	NOUN
ftr-498	1438	42	of	of	ADP
ftr-498	1438	43	recovering	recover	VERB
ftr-498	1438	44	the	the	DET
ftr-498	1438	45	overcharge	overcharge	NOUN
ftr-498	1438	46	.	.	PUNCT
ftr-498	1439	1	there	there	PRON
ftr-498	1439	2	is	be	VERB
ftr-498	1439	3	,	,	PUNCT
ftr-498	1439	4	however	however	ADV
ftr-498	1439	5	,	,	PUNCT
ftr-498	1439	6	a	a	DET
ftr-498	1439	7	more	more	ADV
ftr-498	1439	8	persuasive	persuasive	ADJ
ftr-498	1439	9	reading	reading	NOUN
ftr-498	1439	10	of	of	ADP
ftr-498	1439	11	the	the	DET
ftr-498	1439	12	second	second	ADJ
ftr-498	1439	13	quoted	quote	VERB
ftr-498	1439	14	sentence	sentence	NOUN
ftr-498	1439	15	.	.	PUNCT
ftr-498	1440	1	the	the	DET
ftr-498	1440	2	court	court	NOUN
ftr-498	1440	3	might	might	AUX
ftr-498	1440	4	have	have	AUX
ftr-498	1440	5	been	be	AUX
ftr-498	1440	6	arguing	argue	VERB
ftr-498	1440	7	that	that	SCONJ
ftr-498	1440	8	even	even	ADV
ftr-498	1440	9	if	if	SCONJ
ftr-498	1440	10	a	a	DET
ftr-498	1440	11	partial	partial	ADJ
ftr-498	1440	12	refund	refund	NOUN
ftr-498	1440	13	gives	give	VERB
ftr-498	1440	14	formerly	formerly	ADV
ftr-498	1440	15	disadvantaged	disadvantage	VERB
ftr-498	1440	16	taxpayers	taxpayer	NOUN
ftr-498	1440	17	profits	profit	NOUN
ftr-498	1440	18	or	or	CCONJ
ftr-498	1440	19	losses	loss	NOUN
ftr-498	1440	20	equal	equal	ADJ
ftr-498	1440	21	to	to	ADP
ftr-498	1440	22	what	what	PRON
ftr-498	1440	23	they	they	PRON
ftr-498	1440	24	would	would	AUX
ftr-498	1440	25	have	have	AUX
ftr-498	1440	26	earned	earn	VERB
ftr-498	1440	27	were	be	AUX
ftr-498	1440	28	they	they	PRON
ftr-498	1440	29	and	and	CCONJ
ftr-498	1440	30	their	their	PRON
ftr-498	1440	31	competitors	competitor	NOUN
ftr-498	1440	32	subject	subject	ADJ
ftr-498	1440	33	to	to	ADP
ftr-498	1440	34	the	the	DET
ftr-498	1440	35	same	same	ADJ
ftr-498	1440	36	tax	tax	NOUN
ftr-498	1440	37	rates	rate	NOUN
ftr-498	1440	38	,	,	PUNCT
ftr-498	1440	39	their	their	PRON
ftr-498	1440	40	competitors	competitor	NOUN
ftr-498	1440	41	are	be	AUX
ftr-498	1440	42	in	in	ADP
ftr-498	1440	43	at	at	ADV
ftr-498	1440	44	least	least	ADJ
ftr-498	1440	45	some	some	PRON
ftr-498	1440	46	cases	case	NOUN
ftr-498	1440	47	better	well	ADJ
ftr-498	1440	48	off	off	ADV
ftr-498	1440	49	,	,	PUNCT
ftr-498	1440	50	because	because	SCONJ
ftr-498	1440	51	they	they	PRON
ftr-498	1440	52	have	have	AUX
ftr-498	1440	53	received	receive	VERB
ftr-498	1440	54	an	an	DET
ftr-498	1440	55	implicit	implicit	ADJ
ftr-498	1440	56	subsidy	subsidy	NOUN
ftr-498	1440	57	,	,	PUNCT
ftr-498	1440	58	probably	probably	ADV
ftr-498	1440	59	in	in	ADP
ftr-498	1440	60	the	the	DET
ftr-498	1440	61	form	form	NOUN
ftr-498	1440	62	of	of	ADP
ftr-498	1440	63	larger	large	ADJ
ftr-498	1440	64	profit	profit	NOUN
ftr-498	1440	65	margins	margin	NOUN
ftr-498	1440	66	,	,	PUNCT
ftr-498	1440	67	during	during	ADP
ftr-498	1440	68	the	the	DET
ftr-498	1440	69	period	period	NOUN
ftr-498	1440	70	of	of	ADP
ftr-498	1440	71	differential	differential	ADJ
ftr-498	1440	72	taxation	taxation	NOUN
ftr-498	1440	73	.	.	PUNCT
ftr-498	1441	1	if	if	SCONJ
ftr-498	1441	2	that	that	PRON
ftr-498	1441	3	is	be	AUX
ftr-498	1441	4	so	so	ADV
ftr-498	1441	5	,	,	PUNCT
ftr-498	1441	6	then	then	ADV
ftr-498	1441	7	anything	anything	PRON
ftr-498	1441	8	short	short	ADJ
ftr-498	1441	9	of	of	ADP
ftr-498	1441	10	a	a	DET
ftr-498	1441	11	total	total	ADJ
ftr-498	1441	12	refund	refund	NOUN
ftr-498	1441	13	will	will	AUX
ftr-498	1441	14	place	place	VERB
ftr-498	1441	15	those	those	DET
ftr-498	1441	16	taxpayers	taxpayer	NOUN
ftr-498	1441	17	who	who	PRON
ftr-498	1441	18	suffered	suffer	VERB
ftr-498	1441	19	from	from	ADP
ftr-498	1441	20	discriminatory	discriminatory	ADJ
ftr-498	1441	21	treatment	treatment	NOUN
ftr-498	1441	22	at	at	ADP
ftr-498	1441	23	a	a	DET
ftr-498	1441	24	permanent	permanent	ADJ
ftr-498	1441	25	disadvantage	disadvantage	NOUN
ftr-498	1441	26	,	,	PUNCT
ftr-498	1441	27	and	and	CCONJ
ftr-498	1441	28	the	the	DET
ftr-498	1441	29	commerce	commerce	NOUN
ftr-498	1441	30	clause	clause	NOUN
ftr-498	1441	31	's	's	PART
ftr-498	1441	32	guarantee	guarantee	NOUN
ftr-498	1441	33	of	of	ADP
ftr-498	1441	34	competitive	competitive	ADJ
ftr-498	1441	35	parity	parity	NOUN
ftr-498	1441	36	will	will	AUX
ftr-498	1441	37	be	be	AUX
ftr-498	1441	38	flouted	flout	VERB
ftr-498	1441	39	.	.	PUNCT
ftr-498	1442	1	197	197	X
ftr-498	1442	2	.	.	PUNCT
ftr-498	1443	1	see	see	VERB
ftr-498	1443	2	i	i	PRON
ftr-498	1443	3	d.	d.	PROPN
ftr-498	1443	4	at	at	ADP
ftr-498	1443	5	48	48	NUM
ftr-498	1443	6	n.32	n.32	NOUN
ftr-498	1443	7	.	.	PROPN
ftr-498	1443	8	198	198	NUM
ftr-498	1443	9	.	.	PUNCT
ftr-498	1444	1	nor	nor	CCONJ
ftr-498	1444	2	did	do	AUX
ftr-498	1444	3	the	the	DET
ftr-498	1444	4	court	court	NOUN
ftr-498	1444	5	explain	explain	VERB
ftr-498	1444	6	why	why	SCONJ
ftr-498	1444	7	,	,	PUNCT
ftr-498	1444	8	if	if	SCONJ
ftr-498	1444	9	removing	remove	VERB
ftr-498	1444	10	taxpayer	taxpayer	NOUN
ftr-498	1444	11	injury	injury	NOUN
ftr-498	1444	12	is	be	AUX
ftr-498	1444	13	the	the	DET
ftr-498	1444	14	dominant	dominant	ADJ
ftr-498	1444	15	worry	worry	NOUN
ftr-498	1444	16	,	,	PUNCT
ftr-498	1444	17	taxpayers	taxpayer	NOUN
ftr-498	1444	18	who	who	PRON
ftr-498	1444	19	suffer	suffer	VERB
ftr-498	1444	20	harm	harm	NOUN
ftr-498	1444	21	more	more	ADV
ftr-498	1444	22	severe	severe	ADJ
ftr-498	1444	23	than	than	ADP
ftr-498	1444	24	their	their	PRON
ftr-498	1444	25	entire	entire	ADJ
ftr-498	1444	26	nominal	nominal	ADJ
ftr-498	1444	27	tax	tax	NOUN
ftr-498	1444	28	liability	liability	NOUN
ftr-498	1444	29	-	-	PUNCT
ftr-498	1444	30	perhaps	perhaps	ADV
ftr-498	1444	31	because	because	SCONJ
ftr-498	1444	32	they	they	PRON
ftr-498	1444	33	were	be	AUX
ftr-498	1444	34	placed	place	VERB
ftr-498	1444	35	at	at	ADP
ftr-498	1444	36	so	so	ADV
ftr-498	1444	37	serious	serious	ADJ
ftr-498	1444	38	a	a	DET
ftr-498	1444	39	competitive	competitive	ADJ
ftr-498	1444	40	disadvantage	disadvantage	NOUN
ftr-498	1444	41	that	that	SCONJ
ftr-498	1444	42	they	they	PRON
ftr-498	1444	43	were	be	AUX
ftr-498	1444	44	driven	drive	VERB
ftr-498	1444	45	out	out	ADP
ftr-498	1444	46	of	of	ADP
ftr-498	1444	47	business	business	NOUN
ftr-498	1444	48	-	-	PUNCT
ftr-498	1444	49	may	may	AUX
ftr-498	1444	50	nevertheless	nevertheless	ADV
ftr-498	1444	51	obtain	obtain	VERB
ftr-498	1444	52	,	,	PUNCT
ftr-498	1444	53	under	under	ADP
ftr-498	1444	54	the	the	DET
ftr-498	1444	55	due	due	ADJ
ftr-498	1444	56	process	process	NOUN
ftr-498	1444	57	clause	clause	NOUN
ftr-498	1444	58	,	,	PUNCT
ftr-498	1444	59	no	no	DET
ftr-498	1444	60	more	more	ADJ
ftr-498	1444	61	relief	relief	NOUN
ftr-498	1444	62	than	than	ADP
ftr-498	1444	63	a	a	DET
ftr-498	1444	64	refund	refund	NOUN
ftr-498	1444	65	of	of	ADP
ftr-498	1444	66	the	the	DET
ftr-498	1444	67	illegal	illegal	ADJ
ftr-498	1444	68	taxes	taxis	NOUN
ftr-498	1444	69	they	they	PRON
ftr-498	1444	70	paid	pay	VERB
ftr-498	1444	71	.	.	PUNCT
ftr-498	1445	1	see	see	VERB
ftr-498	1445	2	i	i	PRON
ftr-498	1445	3	d.	d.	PROPN
ftr-498	1445	4	at	at	ADP
ftr-498	1445	5	49	49	NUM
ftr-498	1445	6	n.33	n.33	NOUN
ftr-498	1445	7	.	.	PUNCT
ftr-498	1446	1	here	here	ADV
ftr-498	1446	2	again	again	ADV
ftr-498	1446	3	,	,	PUNCT
ftr-498	1446	4	the	the	DET
ftr-498	1446	5	court	court	NOUN
ftr-498	1446	6	did	do	AUX
ftr-498	1446	7	not	not	PART
ftr-498	1446	8	venture	venture	VERB
ftr-498	1446	9	beyond	beyond	ADP
ftr-498	1446	10	assertion	assertion	NOUN
ftr-498	1446	11	.	.	PUNCT
ftr-498	1447	1	and	and	CCONJ
ftr-498	1447	2	,	,	PUNCT
ftr-498	1447	3	as	as	ADP
ftr-498	1447	4	in	in	ADP
ftr-498	1447	5	other	other	ADJ
ftr-498	1447	6	instances	instance	NOUN
ftr-498	1447	7	,	,	PUNCT
ftr-498	1447	8	it	it	PRON
ftr-498	1447	9	confounded	confound	VERB
ftr-498	1447	10	its	its	PRON
ftr-498	1447	11	apparently	apparently	ADV
ftr-498	1447	12	conclusive	conclusive	ADJ
ftr-498	1447	13	pronouncement	pronouncement	NOUN
ftr-498	1447	14	on	on	ADP
ftr-498	1447	15	the	the	DET
ftr-498	1447	16	reach	reach	NOUN
ftr-498	1447	17	of	of	ADP
ftr-498	1447	18	the	the	DET
ftr-498	1447	19	due	due	ADJ
ftr-498	1447	20	process	process	NOUN
ftr-498	1447	21	clause	clause	NOUN
ftr-498	1447	22	by	by	ADP
ftr-498	1447	23	saying	say	VERB
ftr-498	1447	24	,	,	PUNCT
ftr-498	1447	25	immediately	immediately	ADV
ftr-498	1447	26	afterwards	afterwards	ADV
ftr-498	1447	27	:	:	PUNCT
ftr-498	1447	28	"	"	PUNCT
ftr-498	1447	29	petitioner	petitioner	NOUN
ftr-498	1447	30	has	have	AUX
ftr-498	1447	31	not	not	PART
ftr-498	1447	32	sought	seek	VERB
ftr-498	1447	33	in	in	ADP
ftr-498	1447	34	this	this	DET
ftr-498	1447	35	action	action	NOUN
ftr-498	1447	36	to	to	PART
ftr-498	1447	37	recover	recover	VERB
ftr-498	1447	38	any	any	DET
ftr-498	1447	39	actual	actual	ADJ
ftr-498	1447	40	damages	damage	NOUN
ftr-498	1447	41	it	it	PRON
ftr-498	1447	42	may	may	AUX
ftr-498	1447	43	have	have	AUX
ftr-498	1447	44	suffered	suffer	VERB
ftr-498	1447	45	.	.	PUNCT
ftr-498	1447	46	"	"	PUNCT
ftr-498	1448	1	i	i	PRON
ftr-498	1448	2	d.	d.	PROPN
ftr-498	1448	3	why	why	SCONJ
ftr-498	1448	4	note	note	VERB
ftr-498	1448	5	mckesson	mckesson	PROPN
ftr-498	1448	6	's	's	PART
ftr-498	1448	7	omission	omission	NOUN
ftr-498	1448	8	unless	unless	SCONJ
ftr-498	1448	9	it	it	PRON
ftr-498	1448	10	is	be	AUX
ftr-498	1448	11	relevant	relevant	ADJ
ftr-498	1448	12	to	to	ADP
ftr-498	1448	13	future	future	ADJ
ftr-498	1448	14	attempts	attempt	NOUN
ftr-498	1448	15	to	to	PART
ftr-498	1448	16	obtain	obtain	VERB
ftr-498	1448	17	relief	relief	NOUN
ftr-498	1448	18	,	,	PUNCT
ftr-498	1448	19	notwithstanding	notwithstanding	ADP
ftr-498	1448	20	the	the	DET
ftr-498	1448	21	court	court	NOUN
ftr-498	1448	22	's	's	PART
ftr-498	1448	23	unqualified	unqualified	ADJ
ftr-498	1448	24	claim	claim	NOUN
ftr-498	1448	25	that	that	SCONJ
ftr-498	1448	26	the	the	DET
ftr-498	1448	27	due	due	ADJ
ftr-498	1448	28	process	process	NOUN
ftr-498	1448	29	clause	clause	NOUN
ftr-498	1448	30	rebuffs	rebuff	VERB
ftr-498	1448	31	them	they	PRON
ftr-498	1448	32	all	all	PRON
ftr-498	1448	33	?	?	PUNCT
ftr-498	1449	1	[	[	X
ftr-498	1449	2	vol	vol	NOUN
ftr-498	1449	3	1:8	1:8	NUM
ftr-498	1449	4	harper	harper	NOUN
ftr-498	1449	5	and	and	CCONJ
ftr-498	1449	6	its	its	PRON
ftr-498	1449	7	aftermath	aftermath	NOUN
ftr-498	1449	8	although	although	SCONJ
ftr-498	1449	9	this	this	DET
ftr-498	1449	10	argument	argument	NOUN
ftr-498	1449	11	has	have	VERB
ftr-498	1449	12	considerable	considerable	ADJ
ftr-498	1449	13	merit	merit	NOUN
ftr-498	1449	14	,	,	PUNCT
ftr-498	1449	15	'	'	PUNCT
ftr-498	1449	16	"	"	PUNCT
ftr-498	1449	17	it	it	PRON
ftr-498	1449	18	is	be	AUX
ftr-498	1449	19	not	not	PART
ftr-498	1449	20	obviously	obviously	ADV
ftr-498	1449	21	the	the	DET
ftr-498	1449	22	court	court	NOUN
ftr-498	1449	23	's	's	PART
ftr-498	1449	24	argument.200	argument.200	NOUN
ftr-498	1449	25	nor	nor	CCONJ
ftr-498	1449	26	is	be	AUX
ftr-498	1449	27	it	it	PRON
ftr-498	1449	28	apparent	apparent	ADJ
ftr-498	1449	29	that	that	SCONJ
ftr-498	1449	30	it	it	PRON
ftr-498	1449	31	succeeds	succeed	VERB
ftr-498	1449	32	.	.	PUNCT
ftr-498	1450	1	for	for	ADP
ftr-498	1450	2	one	one	NUM
ftr-498	1450	3	thing	thing	NOUN
ftr-498	1450	4	,	,	PUNCT
ftr-498	1450	5	it	it	PRON
ftr-498	1450	6	fails	fail	VERB
ftr-498	1450	7	to	to	PART
ftr-498	1450	8	distinguish	distinguish	VERB
ftr-498	1450	9	the	the	DET
ftr-498	1450	10	situation	situation	NOUN
ftr-498	1450	11	presented	present	VERB
ftr-498	1450	12	in	in	ADP
ftr-498	1450	13	mckesson	mckesson	PROPN
ftr-498	1450	14	from	from	ADP
ftr-498	1450	15	that	that	PRON
ftr-498	1450	16	which	which	PRON
ftr-498	1450	17	the	the	DET
ftr-498	1450	18	court	court	NOUN
ftr-498	1450	19	faced	face	VERB
ftr-498	1450	20	in	in	ADP
ftr-498	1450	21	jefferson	jefferson	PROPN
ftr-498	1450	22	electric	electric	PROPN
ftr-498	1450	23	,	,	PUNCT
ftr-498	1450	24	where	where	SCONJ
ftr-498	1450	25	the	the	DET
ftr-498	1450	26	court	court	NOUN
ftr-498	1450	27	approved	approve	VERB
ftr-498	1450	28	the	the	DET
ftr-498	1450	29	pass	pass	VERB
ftr-498	1450	30	-	-	PUNCT
ftr-498	1450	31	on	on	ADP
ftr-498	1450	32	defense	defense	NOUN
ftr-498	1450	33	together	together	ADV
ftr-498	1450	34	with	with	ADP
ftr-498	1450	35	an	an	DET
ftr-498	1450	36	evidentiary	evidentiary	ADJ
ftr-498	1450	37	burden	burden	NOUN
ftr-498	1450	38	on	on	ADP
ftr-498	1450	39	the	the	DET
ftr-498	1450	40	taxpayer.2	taxpayer.2	PROPN
ftr-498	1450	41	'	'	PUNCT
ftr-498	1450	42	just	just	ADV
ftr-498	1450	43	as	as	SCONJ
ftr-498	1450	44	florida	florida	PROPN
ftr-498	1450	45	's	's	PART
ftr-498	1450	46	tax	tax	NOUN
ftr-498	1450	47	preference	preference	NOUN
ftr-498	1450	48	"	"	PUNCT
ftr-498	1450	49	placed	place	VERB
ftr-498	1450	50	petitioner	petitioner	NOUN
ftr-498	1450	51	at	at	ADP
ftr-498	1450	52	a	a	DET
ftr-498	1450	53	relative	relative	ADJ
ftr-498	1450	54	disadvantage	disadvantage	NOUN
ftr-498	1450	55	in	in	ADP
ftr-498	1450	56	the	the	DET
ftr-498	1450	57	marketplace	marketplace	NOUN
ftr-498	1450	58	vis	vis	X
ftr-498	1450	59	-	-	PUNCT
ftr-498	1450	60	a	a	PRON
ftr-498	1450	61	-	-	PUNCT
ftr-498	1450	62	vis	vis	X
ftr-498	1450	63	competitors	competitor	NOUN
ftr-498	1450	64	distributing	distribute	VERB
ftr-498	1450	65	preferred	preferred	ADJ
ftr-498	1450	66	local	local	ADJ
ftr-498	1450	67	products	product	NOUN
ftr-498	1450	68	,	,	PUNCT
ftr-498	1450	69	"	"	PUNCT
ftr-498	1450	70	'	'	PUNCT
ftr-498	1450	71	so	so	ADV
ftr-498	1450	72	too	too	ADV
ftr-498	1450	73	the	the	DET
ftr-498	1450	74	federal	federal	ADJ
ftr-498	1450	75	government	government	NOUN
ftr-498	1450	76	's	's	PART
ftr-498	1450	77	overassessments	overassessment	NOUN
ftr-498	1450	78	subjected	subject	VERB
ftr-498	1450	79	jefferson	jefferson	PROPN
ftr-498	1450	80	electric	electric	PROPN
ftr-498	1450	81	to	to	ADP
ftr-498	1450	82	costs	cost	NOUN
ftr-498	1450	83	not	not	PART
ftr-498	1450	84	suffered	suffer	VERB
ftr-498	1450	85	by	by	ADP
ftr-498	1450	86	those	those	PRON
ftr-498	1450	87	of	of	ADP
ftr-498	1450	88	its	its	PRON
ftr-498	1450	89	rivals	rival	NOUN
ftr-498	1450	90	who	who	PRON
ftr-498	1450	91	were	be	AUX
ftr-498	1450	92	not	not	PART
ftr-498	1450	93	similarly	similarly	ADV
ftr-498	1450	94	overassessed	overassesse	VERB
ftr-498	1450	95	.	.	PUNCT
ftr-498	1451	1	the	the	DET
ftr-498	1451	2	power	power	NOUN
ftr-498	1451	3	of	of	ADP
ftr-498	1451	4	this	this	DET
ftr-498	1451	5	argument	argument	NOUN
ftr-498	1451	6	also	also	ADV
ftr-498	1451	7	depends	depend	VERB
ftr-498	1451	8	upon	upon	SCONJ
ftr-498	1451	9	the	the	DET
ftr-498	1451	10	limits	limit	NOUN
ftr-498	1451	11	to	to	ADP
ftr-498	1451	12	permissible	permissible	ADJ
ftr-498	1451	13	state	state	NOUN
ftr-498	1451	14	subsidies	subsidy	NOUN
ftr-498	1451	15	,	,	PUNCT
ftr-498	1451	16	which	which	PRON
ftr-498	1451	17	the	the	DET
ftr-498	1451	18	court	court	NOUN
ftr-498	1451	19	nowhere	nowhere	ADV
ftr-498	1451	20	explores	explore	NOUN
ftr-498	1451	21	in	in	ADP
ftr-498	1451	22	mckesson	mckesson	PROPN
ftr-498	1451	23	and	and	CCONJ
ftr-498	1451	24	which	which	PRON
ftr-498	1451	25	remains	remain	VERB
ftr-498	1451	26	a	a	DET
ftr-498	1451	27	complex	complex	ADJ
ftr-498	1451	28	and	and	CCONJ
ftr-498	1451	29	unsettled	unsettled	ADJ
ftr-498	1451	30	area	area	NOUN
ftr-498	1451	31	of	of	ADP
ftr-498	1451	32	commerce	commerce	PROPN
ftr-498	1451	33	clause	clause	NOUN
ftr-498	1451	34	doctrine.20	doctrine.20	PROPN
ftr-498	1451	35	3	3	NUM
ftr-498	1451	36	"	"	PUNCT
ftr-498	1451	37	nothing	nothing	PRON
ftr-498	1451	38	in	in	ADP
ftr-498	1451	39	the	the	DET
ftr-498	1451	40	purposes	purpose	NOUN
ftr-498	1451	41	animating	animate	VERB
ftr-498	1451	42	the	the	DET
ftr-498	1451	43	commerce	commerce	NOUN
ftr-498	1451	44	clause	clause	NOUN
ftr-498	1451	45	,	,	PUNCT
ftr-498	1451	46	"	"	PUNCT
ftr-498	1451	47	the	the	DET
ftr-498	1451	48	court	court	NOUN
ftr-498	1451	49	has	have	AUX
ftr-498	1451	50	said	say	VERB
ftr-498	1451	51	firmly	firmly	ADV
ftr-498	1451	52	,	,	PUNCT
ftr-498	1451	53	"	"	PUNCT
ftr-498	1451	54	prohibits	prohibit	VERB
ftr-498	1451	55	a	a	DET
ftr-498	1451	56	state	state	NOUN
ftr-498	1451	57	,	,	PUNCT
ftr-498	1451	58	in	in	ADP
ftr-498	1451	59	the	the	DET
ftr-498	1451	60	absence	absence	NOUN
ftr-498	1451	61	of	of	ADP
ftr-498	1451	62	congressional	congressional	ADJ
ftr-498	1451	63	action	action	NOUN
ftr-498	1451	64	,	,	PUNCT
ftr-498	1451	65	from	from	ADP
ftr-498	1451	66	participating	participate	VERB
ftr-498	1451	67	in	in	ADP
ftr-498	1451	68	the	the	DET
ftr-498	1451	69	market	market	NOUN
ftr-498	1451	70	and	and	CCONJ
ftr-498	1451	71	exercising	exercise	VERB
ftr-498	1451	72	the	the	DET
ftr-498	1451	73	right	right	NOUN
ftr-498	1451	74	to	to	PART
ftr-498	1451	75	favor	favor	VERB
ftr-498	1451	76	its	its	PRON
ftr-498	1451	77	own	own	ADJ
ftr-498	1451	78	citizens	citizen	NOUN
ftr-498	1451	79	over	over	ADP
ftr-498	1451	80	others	other	NOUN
ftr-498	1451	81	.	.	PUNCT
ftr-498	1451	82	,	,	PUNCT
ftr-498	1451	83	"	"	PUNCT
ftr-498	1451	84	but	but	CCONJ
ftr-498	1451	85	if	if	SCONJ
ftr-498	1451	86	a	a	DET
ftr-498	1451	87	state	state	NOUN
ftr-498	1451	88	may	may	AUX
ftr-498	1451	89	discriminate	discriminate	VERB
ftr-498	1451	90	in	in	ADP
ftr-498	1451	91	favor	favor	NOUN
ftr-498	1451	92	of	of	ADP
ftr-498	1451	93	its	its	PRON
ftr-498	1451	94	citizens	citizen	NOUN
ftr-498	1451	95	through	through	ADP
ftr-498	1451	96	its	its	PRON
ftr-498	1451	97	purchases	purchase	NOUN
ftr-498	1451	98	,	,	PUNCT
ftr-498	1451	99	may	may	AUX
ftr-498	1451	100	it	it	PRON
ftr-498	1451	101	also	also	ADV
ftr-498	1451	102	do	do	VERB
ftr-498	1451	103	so	so	ADV
ftr-498	1451	104	through	through	ADP
ftr-498	1451	105	unattached	unattached	ADJ
ftr-498	1451	106	cash	cash	NOUN
ftr-498	1451	107	199	199	NUM
ftr-498	1451	108	.	.	PUNCT
ftr-498	1452	1	a	a	DET
ftr-498	1452	2	clear	clear	ADJ
ftr-498	1452	3	statement	statement	NOUN
ftr-498	1452	4	of	of	ADP
ftr-498	1452	5	it	it	PRON
ftr-498	1452	6	may	may	AUX
ftr-498	1452	7	be	be	AUX
ftr-498	1452	8	found	find	VERB
ftr-498	1452	9	in	in	ADP
ftr-498	1452	10	alan	alan	PROPN
ftr-498	1452	11	d.	d.	PROPN
ftr-498	1452	12	viard	viard	PROPN
ftr-498	1452	13	,	,	PUNCT
ftr-498	1452	14	pass	pass	VERB
ftr-498	1452	15	-	-	PUNCT
ftr-498	1452	16	on	on	ADP
ftr-498	1452	17	defense	defense	NOUN
ftr-498	1452	18	does	do	AUX
ftr-498	1452	19	n't	not	PART
ftr-498	1452	20	pass	pass	VERB
ftr-498	1452	21	muster	muster	ADJ
ftr-498	1452	22	,	,	PUNCT
ftr-498	1452	23	letter	letter	NOUN
ftr-498	1452	24	to	to	ADP
ftr-498	1452	25	the	the	DET
ftr-498	1452	26	editor	editor	NOUN
ftr-498	1452	27	.	.	PUNCT
ftr-498	1453	1	52	52	NUM
ftr-498	1453	2	tax	tax	NOUN
ftr-498	1453	3	notes	note	NOUN
ftr-498	1453	4	1094	1094	NUM
ftr-498	1453	5	,	,	PUNCT
ftr-498	1453	6	1095	1095	NUM
ftr-498	1453	7	-	-	SYM
ftr-498	1453	8	97	97	NUM
ftr-498	1453	9	(	(	PUNCT
ftr-498	1453	10	aug	aug	PROPN
ftr-498	1453	11	.	.	PROPN
ftr-498	1453	12	26	26	NUM
ftr-498	1453	13	,	,	PUNCT
ftr-498	1453	14	1991	1991	NUM
ftr-498	1453	15	)	)	PUNCT
ftr-498	1453	16	.	.	PUNCT
ftr-498	1454	1	viard	viard	PROPN
ftr-498	1454	2	's	's	PART
ftr-498	1454	3	letter	letter	NOUN
ftr-498	1454	4	responds	respond	VERB
ftr-498	1454	5	to	to	ADP
ftr-498	1454	6	a	a	DET
ftr-498	1454	7	weak	weak	ADJ
ftr-498	1454	8	analysis	analysis	NOUN
ftr-498	1454	9	of	of	ADP
ftr-498	1454	10	states	state	NOUN
ftr-498	1454	11	'	'	PART
ftr-498	1454	12	remedial	remedial	ADJ
ftr-498	1454	13	obligations	obligation	NOUN
ftr-498	1454	14	under	under	ADP
ftr-498	1454	15	mckesson	mckesson	NOUN
ftr-498	1454	16	and	and	CCONJ
ftr-498	1454	17	beam	beam	NOUN
ftr-498	1454	18	in	in	ADP
ftr-498	1454	19	martin	martin	PROPN
ftr-498	1454	20	lobel	lobel	PROPN
ftr-498	1454	21	,	,	PUNCT
ftr-498	1454	22	refunding	refund	VERB
ftr-498	1454	23	unconstitutional	unconstitutional	ADJ
ftr-498	1454	24	taxes	taxis	NOUN
ftr-498	1454	25	,	,	PUNCT
ftr-498	1454	26	special	special	ADJ
ftr-498	1454	27	report	report	NOUN
ftr-498	1454	28	.	.	PUNCT
ftr-498	1455	1	52	52	NUM
ftr-498	1455	2	tax	tax	NOUN
ftr-498	1455	3	notes	note	NOUN
ftr-498	1455	4	581	581	NUM
ftr-498	1455	5	(	(	PUNCT
ftr-498	1455	6	july	july	PROPN
ftr-498	1455	7	29	29	NUM
ftr-498	1455	8	,	,	PUNCT
ftr-498	1455	9	1991	1991	NUM
ftr-498	1455	10	)	)	PUNCT
ftr-498	1455	11	.	.	PUNCT
ftr-498	1456	1	200	200	NUM
ftr-498	1456	2	.	.	PUNCT
ftr-498	1457	1	one	one	NUM
ftr-498	1457	2	reason	reason	NOUN
ftr-498	1457	3	for	for	ADP
ftr-498	1457	4	reluctance	reluctance	NOUN
ftr-498	1457	5	in	in	ADP
ftr-498	1457	6	attributing	attribute	VERB
ftr-498	1457	7	it	it	PRON
ftr-498	1457	8	to	to	ADP
ftr-498	1457	9	the	the	DET
ftr-498	1457	10	court	court	NOUN
ftr-498	1457	11	is	be	AUX
ftr-498	1457	12	the	the	DET
ftr-498	1457	13	court	court	NOUN
ftr-498	1457	14	's	's	PART
ftr-498	1457	15	hesitation	hesitation	NOUN
ftr-498	1457	16	,	,	PUNCT
ftr-498	1457	17	noted	note	VERB
ftr-498	1457	18	above	above	ADV
ftr-498	1457	19	,	,	PUNCT
ftr-498	1457	20	to	to	PART
ftr-498	1457	21	require	require	VERB
ftr-498	1457	22	complete	complete	ADJ
ftr-498	1457	23	refunds	refund	NOUN
ftr-498	1457	24	if	if	SCONJ
ftr-498	1457	25	a	a	DET
ftr-498	1457	26	state	state	NOUN
ftr-498	1457	27	is	be	AUX
ftr-498	1457	28	able	able	ADJ
ftr-498	1457	29	to	to	PART
ftr-498	1457	30	show	show	VERB
ftr-498	1457	31	that	that	SCONJ
ftr-498	1457	32	a	a	DET
ftr-498	1457	33	taxpayer	taxpayer	NOUN
ftr-498	1457	34	suffered	suffer	VERB
ftr-498	1457	35	no	no	DET
ftr-498	1457	36	competitive	competitive	ADJ
ftr-498	1457	37	injury	injury	NOUN
ftr-498	1457	38	from	from	ADP
ftr-498	1457	39	the	the	DET
ftr-498	1457	40	tax	tax	NOUN
ftr-498	1457	41	,	,	PUNCT
ftr-498	1457	42	perhaps	perhaps	ADV
ftr-498	1457	43	because	because	SCONJ
ftr-498	1457	44	it	it	PRON
ftr-498	1457	45	passed	pass	VERB
ftr-498	1457	46	on	on	ADP
ftr-498	1457	47	the	the	DET
ftr-498	1457	48	entire	entire	ADJ
ftr-498	1457	49	tax	tax	NOUN
ftr-498	1457	50	pursuant	pursuant	NOUN
ftr-498	1457	51	to	to	ADP
ftr-498	1457	52	costplus	costplus	ADJ
ftr-498	1457	53	contracts	contract	NOUN
ftr-498	1457	54	.	.	PUNCT
ftr-498	1458	1	see	see	VERB
ftr-498	1458	2	mckesson	mckesson	PROPN
ftr-498	1458	3	,	,	PUNCT
ftr-498	1458	4	496	496	NUM
ftr-498	1458	5	u.s	u.s	PROPN
ftr-498	1458	6	.	.	PROPN
ftr-498	1458	7	at	at	ADP
ftr-498	1458	8	48	48	NUM
ftr-498	1458	9	n.32	n.32	NOUN
ftr-498	1458	10	.	.	PUNCT
ftr-498	1459	1	if	if	SCONJ
ftr-498	1459	2	a	a	DET
ftr-498	1459	3	state	state	NOUN
ftr-498	1459	4	may	may	AUX
ftr-498	1459	5	interpose	interpose	VERB
ftr-498	1459	6	the	the	DET
ftr-498	1459	7	defense	defense	NOUN
ftr-498	1459	8	the	the	DET
ftr-498	1459	9	court	court	NOUN
ftr-498	1459	10	considers	consider	VERB
ftr-498	1459	11	,	,	PUNCT
ftr-498	1459	12	then	then	ADV
ftr-498	1459	13	the	the	DET
ftr-498	1459	14	argument	argument	NOUN
ftr-498	1459	15	for	for	ADP
ftr-498	1459	16	a	a	DET
ftr-498	1459	17	complete	complete	ADJ
ftr-498	1459	18	refund	refund	NOUN
ftr-498	1459	19	based	base	VERB
ftr-498	1459	20	on	on	ADP
ftr-498	1459	21	the	the	DET
ftr-498	1459	22	competitive	competitive	ADJ
ftr-498	1459	23	disadvantage	disadvantage	NOUN
ftr-498	1459	24	suffered	suffer	VERB
ftr-498	1459	25	by	by	ADP
ftr-498	1459	26	taxpayers	taxpayer	NOUN
ftr-498	1459	27	who	who	PRON
ftr-498	1459	28	were	be	AUX
ftr-498	1459	29	not	not	PART
ftr-498	1459	30	able	able	ADJ
ftr-498	1459	31	to	to	PART
ftr-498	1459	32	reap	reap	VERB
ftr-498	1459	33	the	the	DET
ftr-498	1459	34	same	same	ADJ
ftr-498	1459	35	subsidy	subsidy	NOUN
ftr-498	1459	36	or	or	CCONJ
ftr-498	1459	37	increased	increase	VERB
ftr-498	1459	38	profits	profit	NOUN
ftr-498	1459	39	can	can	AUX
ftr-498	1459	40	not	not	PART
ftr-498	1459	41	be	be	AUX
ftr-498	1459	42	correct	correct	ADJ
ftr-498	1459	43	.	.	PUNCT
ftr-498	1460	1	what	what	PRON
ftr-498	1460	2	makes	make	VERB
ftr-498	1460	3	the	the	DET
ftr-498	1460	4	court	court	NOUN
ftr-498	1460	5	's	's	PART
ftr-498	1460	6	stance	stance	NOUN
ftr-498	1460	7	still	still	ADV
ftr-498	1460	8	more	more	ADV
ftr-498	1460	9	difficult	difficult	ADJ
ftr-498	1460	10	to	to	PART
ftr-498	1460	11	divine	divine	VERB
ftr-498	1460	12	is	be	AUX
ftr-498	1460	13	that	that	SCONJ
ftr-498	1460	14	this	this	DET
ftr-498	1460	15	hesitation	hesitation	NOUN
ftr-498	1460	16	in	in	ADP
ftr-498	1460	17	the	the	DET
ftr-498	1460	18	second	second	ADJ
ftr-498	1460	19	paraggaph	paraggaph	NOUN
ftr-498	1460	20	of	of	ADP
ftr-498	1460	21	footnote	footnote	NOUN
ftr-498	1460	22	32	32	NUM
ftr-498	1460	23	of	of	ADP
ftr-498	1460	24	the	the	DET
ftr-498	1460	25	court	court	NOUN
ftr-498	1460	26	's	's	PART
ftr-498	1460	27	opinion	opinion	NOUN
ftr-498	1460	28	follows	follow	VERB
ftr-498	1460	29	the	the	DET
ftr-498	1460	30	court	court	NOUN
ftr-498	1460	31	's	's	PART
ftr-498	1460	32	acknowledgement	acknowledgement	NOUN
ftr-498	1460	33	in	in	ADP
ftr-498	1460	34	the	the	DET
ftr-498	1460	35	footnote	footnote	NOUN
ftr-498	1460	36	's	's	PART
ftr-498	1460	37	first	first	ADJ
ftr-498	1460	38	paragraph	paragraph	NOUN
ftr-498	1460	39	that	that	SCONJ
ftr-498	1460	40	a	a	DET
ftr-498	1460	41	taxpayer	taxpayer	NOUN
ftr-498	1460	42	might	might	AUX
ftr-498	1460	43	suffer	suffer	VERB
ftr-498	1460	44	competitive	competitive	ADJ
ftr-498	1460	45	injury	injury	NOUN
ftr-498	1460	46	if	if	SCONJ
ftr-498	1460	47	a	a	DET
ftr-498	1460	48	tax	tax	NOUN
ftr-498	1460	49	disparity	disparity	NOUN
ftr-498	1460	50	allowed	allow	VERB
ftr-498	1460	51	its	its	PRON
ftr-498	1460	52	competitors	competitor	NOUN
ftr-498	1460	53	to	to	PART
ftr-498	1460	54	boost	boost	VERB
ftr-498	1460	55	their	their	PRON
ftr-498	1460	56	profits	profit	NOUN
ftr-498	1460	57	while	while	SCONJ
ftr-498	1460	58	the	the	DET
ftr-498	1460	59	taxpayer	taxpayer	NOUN
ftr-498	1460	60	's	's	PART
ftr-498	1460	61	profits	profit	NOUN
ftr-498	1460	62	remained	remain	VERB
ftr-498	1460	63	constant	constant	ADJ
ftr-498	1460	64	.	.	PUNCT
ftr-498	1461	1	if	if	SCONJ
ftr-498	1461	2	the	the	DET
ftr-498	1461	3	footnote	footnote	NOUN
ftr-498	1461	4	's	's	PART
ftr-498	1461	5	first	first	ADJ
ftr-498	1461	6	paragraph	paragraph	NOUN
ftr-498	1461	7	is	be	AUX
ftr-498	1461	8	correct	correct	ADJ
ftr-498	1461	9	,	,	PUNCT
ftr-498	1461	10	then	then	ADV
ftr-498	1461	11	the	the	DET
ftr-498	1461	12	court	court	NOUN
ftr-498	1461	13	's	's	PART
ftr-498	1461	14	hesitation	hesitation	NOUN
ftr-498	1461	15	in	in	ADP
ftr-498	1461	16	the	the	DET
ftr-498	1461	17	second	second	ADJ
ftr-498	1461	18	paragraph	paragraph	NOUN
ftr-498	1461	19	is	be	AUX
ftr-498	1461	20	unwarranted	unwarranted	ADJ
ftr-498	1461	21	.	.	PUNCT
ftr-498	1462	1	nothing	nothing	PRON
ftr-498	1462	2	in	in	ADP
ftr-498	1462	3	the	the	DET
ftr-498	1462	4	court	court	NOUN
ftr-498	1462	5	's	's	PART
ftr-498	1462	6	opinion	opinion	NOUN
ftr-498	1462	7	indicates	indicate	VERB
ftr-498	1462	8	,	,	PUNCT
ftr-498	1462	9	however	however	ADV
ftr-498	1462	10	,	,	PUNCT
ftr-498	1462	11	whether	whether	SCONJ
ftr-498	1462	12	the	the	DET
ftr-498	1462	13	court	court	NOUN
ftr-498	1462	14	would	would	AUX
ftr-498	1462	15	stand	stand	VERB
ftr-498	1462	16	by	by	ADP
ftr-498	1462	17	the	the	DET
ftr-498	1462	18	first	first	ADJ
ftr-498	1462	19	paragraph	paragraph	NOUN
ftr-498	1462	20	if	if	SCONJ
ftr-498	1462	21	the	the	DET
ftr-498	1462	22	price	price	NOUN
ftr-498	1462	23	were	be	AUX
ftr-498	1462	24	abandoning	abandon	VERB
ftr-498	1462	25	the	the	DET
ftr-498	1462	26	possible	possible	ADJ
ftr-498	1462	27	exception	exception	NOUN
ftr-498	1462	28	it	it	PRON
ftr-498	1462	29	outlines	outline	VERB
ftr-498	1462	30	in	in	ADP
ftr-498	1462	31	the	the	DET
ftr-498	1462	32	second	second	NOUN
ftr-498	1462	33	.	.	PUNCT
ftr-498	1463	1	201	201	NUM
ftr-498	1463	2	.	.	PUNCT
ftr-498	1464	1	united	united	PROPN
ftr-498	1464	2	states	states	PROPN
ftr-498	1464	3	v.	v.	PROPN
ftr-498	1464	4	jefferson	jefferson	PROPN
ftr-498	1464	5	elec	elec	PROPN
ftr-498	1464	6	.	.	PUNCT
ftr-498	1465	1	mfg	mfg	PROPN
ftr-498	1465	2	.	.	PROPN
ftr-498	1465	3	co.	co.	PROPN
ftr-498	1465	4	,	,	PUNCT
ftr-498	1465	5	291	291	NUM
ftr-498	1465	6	u.s	u.s	PROPN
ftr-498	1465	7	.	.	PROPN
ftr-498	1465	8	386	386	NUM
ftr-498	1465	9	,	,	PUNCT
ftr-498	1465	10	400	400	NUM
ftr-498	1465	11	-	-	SYM
ftr-498	1465	12	02	02	NUM
ftr-498	1465	13	(	(	PUNCT
ftr-498	1465	14	1934	1934	NUM
ftr-498	1465	15	)	)	PUNCT
ftr-498	1465	16	.	.	PUNCT
ftr-498	1466	1	202	202	NUM
ftr-498	1466	2	.	.	PUNCT
ftr-498	1466	3	mckesson	mckesson	PROPN
ftr-498	1466	4	,	,	PUNCT
ftr-498	1466	5	496	496	NUM
ftr-498	1466	6	u.s	u.s	PROPN
ftr-498	1466	7	.	.	PROPN
ftr-498	1466	8	at	at	ADP
ftr-498	1466	9	48	48	NUM
ftr-498	1466	10	.	.	PUNCT
ftr-498	1466	11	203	203	NUM
ftr-498	1466	12	.	.	PUNCT
ftr-498	1467	1	some	some	PRON
ftr-498	1467	2	of	of	ADP
ftr-498	1467	3	the	the	DET
ftr-498	1467	4	connections	connection	NOUN
ftr-498	1467	5	between	between	ADP
ftr-498	1467	6	permissible	permissible	ADJ
ftr-498	1467	7	tax	tax	NOUN
ftr-498	1467	8	policy	policy	NOUN
ftr-498	1467	9	and	and	CCONJ
ftr-498	1467	10	the	the	DET
ftr-498	1467	11	court	court	NOUN
ftr-498	1467	12	's	's	PART
ftr-498	1467	13	rulings	ruling	NOUN
ftr-498	1467	14	on	on	ADP
ftr-498	1467	15	state	state	NOUN
ftr-498	1467	16	subsidies	subsidy	NOUN
ftr-498	1467	17	under	under	ADP
ftr-498	1467	18	the	the	DET
ftr-498	1467	19	commerce	commerce	NOUN
ftr-498	1467	20	clause	clause	NOUN
ftr-498	1467	21	are	be	AUX
ftr-498	1467	22	discussed	discuss	VERB
ftr-498	1467	23	in	in	ADP
ftr-498	1467	24	rakowski	rakowski	NOUN
ftr-498	1467	25	,	,	PUNCT
ftr-498	1467	26	harper	harper	NOUN
ftr-498	1467	27	and	and	CCONJ
ftr-498	1467	28	retroactive	retroactive	ADJ
ftr-498	1467	29	remedies	remedy	NOUN
ftr-498	1467	30	,	,	PUNCT
ftr-498	1467	31	supra	supra	PROPN
ftr-498	1467	32	note	note	NOUN
ftr-498	1467	33	161	161	NUM
ftr-498	1467	34	,	,	PUNCT
ftr-498	1467	35	at	at	ADP
ftr-498	1467	36	560	560	NUM
ftr-498	1467	37	-	-	SYM
ftr-498	1467	38	61	61	NUM
ftr-498	1467	39	.	.	PUNCT
ftr-498	1468	1	204	204	NUM
ftr-498	1468	2	.	.	PUNCT
ftr-498	1469	1	hughes	hughes	PROPN
ftr-498	1469	2	v.	v.	PROPN
ftr-498	1469	3	alexandria	alexandria	PROPN
ftr-498	1469	4	scrap	scrap	PROPN
ftr-498	1469	5	corp	corp	PROPN
ftr-498	1469	6	.	.	PROPN
ftr-498	1469	7	,	,	PUNCT
ftr-498	1469	8	426	426	NUM
ftr-498	1469	9	u.s	u.s	AUX
ftr-498	1469	10	.	.	PROPN
ftr-498	1469	11	794	794	NUM
ftr-498	1469	12	,	,	PUNCT
ftr-498	1469	13	810	810	NUM
ftr-498	1469	14	(	(	PUNCT
ftr-498	1469	15	1976	1976	NUM
ftr-498	1469	16	)	)	PUNCT
ftr-498	1469	17	(	(	PUNCT
ftr-498	1469	18	upholding	uphold	VERB
ftr-498	1469	19	a	a	DET
ftr-498	1469	20	legislative	legislative	ADJ
ftr-498	1469	21	scheme	scheme	NOUN
ftr-498	1469	22	that	that	PRON
ftr-498	1469	23	offered	offer	VERB
ftr-498	1469	24	a	a	DET
ftr-498	1469	25	bounty	bounty	NOUN
ftr-498	1469	26	to	to	ADP
ftr-498	1469	27	processors	processor	NOUN
ftr-498	1469	28	of	of	ADP
ftr-498	1469	29	abandoned	abandon	VERB
ftr-498	1469	30	automobiles	automobile	NOUN
ftr-498	1469	31	tiled	tile	VERB
ftr-498	1469	32	in	in	ADP
ftr-498	1469	33	maryland	maryland	NOUN
ftr-498	1469	34	but	but	CCONJ
ftr-498	1469	35	that	that	PRON
ftr-498	1469	36	favored	favor	VERB
ftr-498	1469	37	in	in	ADP
ftr-498	1469	38	-	-	PUNCT
ftr-498	1469	39	state	state	NOUN
ftr-498	1469	40	processors	processor	NOUN
ftr-498	1469	41	over	over	ADP
ftr-498	1469	42	out	out	ADV
ftr-498	1469	43	-	-	PUNCT
ftr-498	1469	44	of	of	ADP
ftr-498	1469	45	-	-	PUNCT
ftr-498	1469	46	state	state	NOUN
ftr-498	1469	47	processors	processor	NOUN
ftr-498	1469	48	)	)	PUNCT
ftr-498	1469	49	.	.	PUNCT
ftr-498	1470	1	19931	19931	NUM
ftr-498	1470	2	florida	florida	PROPN
ftr-498	1470	3	tax	tax	NOUN
ftr-498	1470	4	review	review	NOUN
ftr-498	1470	5	subsidies	subsidy	NOUN
ftr-498	1470	6	,	,	PUNCT
ftr-498	1470	7	as	as	SCONJ
ftr-498	1470	8	opposed	oppose	VERB
ftr-498	1470	9	to	to	PART
ftr-498	1470	10	implicit	implicit	ADJ
ftr-498	1470	11	subsidies	subsidy	NOUN
ftr-498	1470	12	that	that	PRON
ftr-498	1470	13	take	take	VERB
ftr-498	1470	14	the	the	DET
ftr-498	1470	15	form	form	NOUN
ftr-498	1470	16	of	of	ADP
ftr-498	1470	17	elevated	elevated	ADJ
ftr-498	1470	18	prices	price	NOUN
ftr-498	1470	19	that	that	PRON
ftr-498	1470	20	the	the	DET
ftr-498	1470	21	state	state	NOUN
ftr-498	1470	22	agrees	agree	VERB
ftr-498	1470	23	to	to	PART
ftr-498	1470	24	pay	pay	VERB
ftr-498	1470	25	for	for	ADP
ftr-498	1470	26	goods	good	NOUN
ftr-498	1470	27	produced	produce	VERB
ftr-498	1470	28	within	within	ADP
ftr-498	1470	29	the	the	DET
ftr-498	1470	30	state	state	NOUN
ftr-498	1470	31	?	?	PUNCT
ftr-498	1471	1	and	and	CCONJ
ftr-498	1471	2	,	,	PUNCT
ftr-498	1471	3	if	if	SCONJ
ftr-498	1471	4	cash	cash	NOUN
ftr-498	1471	5	subsidies	subsidy	NOUN
ftr-498	1471	6	are	be	AUX
ftr-498	1471	7	permitted	permit	VERB
ftr-498	1471	8	,	,	PUNCT
ftr-498	1471	9	what	what	PRON
ftr-498	1471	10	about	about	ADP
ftr-498	1471	11	tax	tax	NOUN
ftr-498	1471	12	breaks	break	NOUN
ftr-498	1471	13	that	that	PRON
ftr-498	1471	14	serve	serve	VERB
ftr-498	1471	15	the	the	DET
ftr-498	1471	16	same	same	ADJ
ftr-498	1471	17	purpose	purpose	NOUN
ftr-498	1471	18	?	?	PUNCT
ftr-498	1472	1	if	if	SCONJ
ftr-498	1472	2	tax	tax	NOUN
ftr-498	1472	3	breaks	break	NOUN
ftr-498	1472	4	are	be	AUX
ftr-498	1472	5	permissible	permissible	ADJ
ftr-498	1472	6	,	,	PUNCT
ftr-498	1472	7	however	however	ADV
ftr-498	1472	8	,	,	PUNCT
ftr-498	1472	9	what	what	PRON
ftr-498	1472	10	distinguishes	distinguish	VERB
ftr-498	1472	11	them	they	PRON
ftr-498	1472	12	from	from	ADP
ftr-498	1472	13	incomplete	incomplete	ADJ
ftr-498	1472	14	refunds	refund	NOUN
ftr-498	1472	15	of	of	ADP
ftr-498	1472	16	an	an	DET
ftr-498	1472	17	unconstitutional	unconstitutional	ADJ
ftr-498	1472	18	tax	tax	NOUN
ftr-498	1472	19	to	to	ADP
ftr-498	1472	20	competitors	competitor	NOUN
ftr-498	1472	21	of	of	ADP
ftr-498	1472	22	those	those	PRON
ftr-498	1472	23	who	who	PRON
ftr-498	1472	24	could	could	AUX
ftr-498	1472	25	,	,	PUNCT
ftr-498	1472	26	by	by	ADP
ftr-498	1472	27	hypothesis	hypothesis	NOUN
ftr-498	1472	28	,	,	PUNCT
ftr-498	1472	29	have	have	AUX
ftr-498	1472	30	been	be	AUX
ftr-498	1472	31	given	give	VERB
ftr-498	1472	32	the	the	DET
ftr-498	1472	33	tax	tax	NOUN
ftr-498	1472	34	breaks	break	NOUN
ftr-498	1472	35	?	?	PUNCT
ftr-498	1473	1	the	the	DET
ftr-498	1473	2	court	court	NOUN
ftr-498	1473	3	has	have	AUX
ftr-498	1473	4	been	be	AUX
ftr-498	1473	5	reluctant	reluctant	ADJ
ftr-498	1473	6	to	to	PART
ftr-498	1473	7	step	step	VERB
ftr-498	1473	8	on	on	ADP
ftr-498	1473	9	this	this	DET
ftr-498	1473	10	logical	logical	ADJ
ftr-498	1473	11	conveyor	conveyor	NOUN
ftr-498	1473	12	belt,20	belt,20	X
ftr-498	1473	13	5	5	NUM
ftr-498	1474	1	and	and	CCONJ
ftr-498	1474	2	it	it	PRON
ftr-498	1474	3	seems	seem	VERB
ftr-498	1474	4	unlikely	unlikely	ADJ
ftr-498	1474	5	to	to	PART
ftr-498	1474	6	allow	allow	VERB
ftr-498	1474	7	this	this	DET
ftr-498	1474	8	line	line	NOUN
ftr-498	1474	9	of	of	ADP
ftr-498	1474	10	reasoning	reasoning	NOUN
ftr-498	1474	11	to	to	PART
ftr-498	1474	12	dissuade	dissuade	VERB
ftr-498	1474	13	it	it	PRON
ftr-498	1474	14	from	from	ADP
ftr-498	1474	15	demanding	demand	VERB
ftr-498	1474	16	fully	fully	ADV
ftr-498	1474	17	equal	equal	ADJ
ftr-498	1474	18	treatment	treatment	NOUN
ftr-498	1474	19	,	,	PUNCT
ftr-498	1474	20	via	via	ADP
ftr-498	1474	21	refunds	refund	NOUN
ftr-498	1474	22	or	or	CCONJ
ftr-498	1474	23	retroactive	retroactive	ADJ
ftr-498	1474	24	taxes	taxis	NOUN
ftr-498	1474	25	,	,	PUNCT
ftr-498	1474	26	for	for	ADP
ftr-498	1474	27	victims	victim	NOUN
ftr-498	1474	28	of	of	ADP
ftr-498	1474	29	discriminatory	discriminatory	ADJ
ftr-498	1474	30	state	state	NOUN
ftr-498	1474	31	action	action	NOUN
ftr-498	1474	32	that	that	PRON
ftr-498	1474	33	infringed	infringe	VERB
ftr-498	1474	34	the	the	DET
ftr-498	1474	35	commerce	commerce	NOUN
ftr-498	1474	36	clause	clause	NOUN
ftr-498	1474	37	.	.	PUNCT
ftr-498	1475	1	a	a	DET
ftr-498	1475	2	narrow	narrow	ADJ
ftr-498	1475	3	construction	construction	NOUN
ftr-498	1475	4	of	of	ADP
ftr-498	1475	5	the	the	DET
ftr-498	1475	6	market	market	NOUN
ftr-498	1475	7	-	-	PUNCT
ftr-498	1475	8	participant	participant	NOUN
ftr-498	1475	9	doctrine	doctrine	NOUN
ftr-498	1475	10	-	-	PUNCT
ftr-498	1475	11	one	one	NUM
ftr-498	1475	12	that	that	PRON
ftr-498	1475	13	limits	limit	VERB
ftr-498	1475	14	state	state	NOUN
ftr-498	1475	15	subsidies	subsidy	NOUN
ftr-498	1475	16	to	to	ADP
ftr-498	1475	17	state	state	NOUN
ftr-498	1475	18	purchases	purchase	NOUN
ftr-498	1475	19	or	or	CCONJ
ftr-498	1475	20	near	near	ADJ
ftr-498	1475	21	equivalents	equivalent	NOUN
ftr-498	1475	22	,	,	PUNCT
ftr-498	1475	23	as	as	ADP
ftr-498	1475	24	in	in	ADP
ftr-498	1475	25	alexandria	alexandria	PROPN
ftr-498	1475	26	scrap	scrap	PROPN
ftr-498	1475	27	-	-	PUNCT
ftr-498	1475	28	seems	seem	VERB
ftr-498	1475	29	the	the	DET
ftr-498	1475	30	safest	safe	ADJ
ftr-498	1475	31	avenue	avenue	NOUN
ftr-498	1475	32	for	for	ADP
ftr-498	1475	33	protecting	protect	VERB
ftr-498	1475	34	the	the	DET
ftr-498	1475	35	dormant	dormant	PROPN
ftr-498	1475	36	commerce	commerce	PROPN
ftr-498	1475	37	clause	clause	NOUN
ftr-498	1475	38	from	from	ADP
ftr-498	1475	39	the	the	DET
ftr-498	1475	40	logical	logical	ADJ
ftr-498	1475	41	erosion	erosion	NOUN
ftr-498	1475	42	just	just	ADV
ftr-498	1475	43	outlined	outline	VERB
ftr-498	1475	44	.	.	PUNCT
ftr-498	1476	1	but	but	CCONJ
ftr-498	1476	2	the	the	DET
ftr-498	1476	3	vagaries	vagary	NOUN
ftr-498	1476	4	of	of	ADP
ftr-498	1476	5	the	the	DET
ftr-498	1476	6	court	court	NOUN
ftr-498	1476	7	's	's	PART
ftr-498	1476	8	few	few	ADJ
ftr-498	1476	9	opinions	opinion	NOUN
ftr-498	1476	10	in	in	ADP
ftr-498	1476	11	this	this	DET
ftr-498	1476	12	area	area	NOUN
ftr-498	1476	13	,	,	PUNCT
ftr-498	1476	14	and	and	CCONJ
ftr-498	1476	15	the	the	DET
ftr-498	1476	16	shifting	shift	VERB
ftr-498	1476	17	sentiments	sentiment	NOUN
ftr-498	1476	18	expressed	express	VERB
ftr-498	1476	19	by	by	ADP
ftr-498	1476	20	certain	certain	ADJ
ftr-498	1476	21	justices,2	justices,2	NOUN
ftr-498	1476	22	°	°	ADP
ftr-498	1476	23	6	6	NUM
ftr-498	1476	24	leave	leave	VERB
ftr-498	1476	25	some	some	DET
ftr-498	1476	26	play	play	NOUN
ftr-498	1476	27	for	for	ADP
ftr-498	1476	28	doubt	doubt	NOUN
ftr-498	1476	29	.	.	PUNCT
ftr-498	1477	1	in	in	ADP
ftr-498	1477	2	view	view	NOUN
ftr-498	1477	3	of	of	ADP
ftr-498	1477	4	the	the	DET
ftr-498	1477	5	ambiguities	ambiguity	NOUN
ftr-498	1477	6	described	describe	VERB
ftr-498	1477	7	above	above	ADV
ftr-498	1477	8	,	,	PUNCT
ftr-498	1477	9	the	the	DET
ftr-498	1477	10	best	good	ADJ
ftr-498	1477	11	that	that	PRON
ftr-498	1477	12	can	can	AUX
ftr-498	1477	13	be	be	AUX
ftr-498	1477	14	said	say	VERB
ftr-498	1477	15	is	be	AUX
ftr-498	1477	16	that	that	SCONJ
ftr-498	1477	17	mckesson	mckesson	NOUN
ftr-498	1477	18	's	's	PART
ftr-498	1477	19	call	call	NOUN
ftr-498	1477	20	for	for	ADP
ftr-498	1477	21	a	a	DET
ftr-498	1477	22	complete	complete	ADJ
ftr-498	1477	23	refund	refund	NOUN
ftr-498	1477	24	in	in	ADP
ftr-498	1477	25	cases	case	NOUN
ftr-498	1477	26	in	in	ADP
ftr-498	1477	27	which	which	PRON
ftr-498	1477	28	a	a	DET
ftr-498	1477	29	tax	tax	NOUN
ftr-498	1477	30	has	have	AUX
ftr-498	1477	31	been	be	AUX
ftr-498	1477	32	passed	pass	VERB
ftr-498	1477	33	on	on	ADP
ftr-498	1477	34	is	be	AUX
ftr-498	1477	35	halting	halting	ADJ
ftr-498	1477	36	and	and	CCONJ
ftr-498	1477	37	ill	ill	ADV
ftr-498	1477	38	-	-	PUNCT
ftr-498	1477	39	explained.2	explained.2	NOUN
ftr-498	1477	40	°	°	NOUN
ftr-498	1477	41	7	7	NUM
ftr-498	1477	42	205	205	NUM
ftr-498	1477	43	.	.	PUNCT
ftr-498	1478	1	for	for	ADP
ftr-498	1478	2	example	example	NOUN
ftr-498	1478	3	,	,	PUNCT
ftr-498	1478	4	in	in	ADP
ftr-498	1478	5	new	new	ADJ
ftr-498	1478	6	energy	energy	PROPN
ftr-498	1478	7	co.	co.	PROPN
ftr-498	1478	8	v.	v.	CCONJ
ftr-498	1478	9	limbach	limbach	ADV
ftr-498	1478	10	,	,	PUNCT
ftr-498	1478	11	486	486	NUM
ftr-498	1478	12	u.s	u.s	PROPN
ftr-498	1478	13	.	.	PROPN
ftr-498	1478	14	269	269	NUM
ftr-498	1478	15	(	(	PUNCT
ftr-498	1478	16	1988	1988	NUM
ftr-498	1478	17	)	)	PUNCT
ftr-498	1478	18	,	,	PUNCT
ftr-498	1478	19	the	the	DET
ftr-498	1478	20	court	court	NOUN
ftr-498	1478	21	struck	strike	VERB
ftr-498	1478	22	down	down	ADP
ftr-498	1478	23	a	a	DET
ftr-498	1478	24	tax	tax	NOUN
ftr-498	1478	25	credit	credit	NOUN
ftr-498	1478	26	for	for	ADP
ftr-498	1478	27	ethanol	ethanol	NOUN
ftr-498	1478	28	sold	sell	VERB
ftr-498	1478	29	by	by	ADP
ftr-498	1478	30	fuel	fuel	NOUN
ftr-498	1478	31	dealers	dealer	NOUN
ftr-498	1478	32	if	if	SCONJ
ftr-498	1478	33	the	the	DET
ftr-498	1478	34	ethanol	ethanol	NOUN
ftr-498	1478	35	was	be	AUX
ftr-498	1478	36	produced	produce	VERB
ftr-498	1478	37	in	in	ADP
ftr-498	1478	38	ohio	ohio	PROPN
ftr-498	1478	39	or	or	CCONJ
ftr-498	1478	40	in	in	ADP
ftr-498	1478	41	another	another	DET
ftr-498	1478	42	state	state	NOUN
ftr-498	1478	43	that	that	PRON
ftr-498	1478	44	granted	grant	VERB
ftr-498	1478	45	an	an	DET
ftr-498	1478	46	equivalent	equivalent	ADJ
ftr-498	1478	47	tax	tax	NOUN
ftr-498	1478	48	benefit	benefit	NOUN
ftr-498	1478	49	for	for	ADP
ftr-498	1478	50	ethanol	ethanol	NOUN
ftr-498	1478	51	produced	produce	VERB
ftr-498	1478	52	in	in	ADP
ftr-498	1478	53	ohio	ohio	PROPN
ftr-498	1478	54	.	.	PUNCT
ftr-498	1479	1	without	without	ADP
ftr-498	1479	2	dissent	dissent	NOUN
ftr-498	1479	3	,	,	PUNCT
ftr-498	1479	4	the	the	DET
ftr-498	1479	5	court	court	NOUN
ftr-498	1479	6	distinguished	distinguish	VERB
ftr-498	1479	7	this	this	DET
ftr-498	1479	8	indirect	indirect	ADJ
ftr-498	1479	9	subsidy	subsidy	NOUN
ftr-498	1479	10	from	from	ADP
ftr-498	1479	11	a	a	DET
ftr-498	1479	12	permissible	permissible	ADJ
ftr-498	1479	13	direct	direct	ADJ
ftr-498	1479	14	subsidy	subsidy	NOUN
ftr-498	1479	15	through	through	ADP
ftr-498	1479	16	the	the	DET
ftr-498	1479	17	state	state	NOUN
ftr-498	1479	18	's	's	PART
ftr-498	1479	19	own	own	ADJ
ftr-498	1479	20	sales	sale	NOUN
ftr-498	1479	21	or	or	CCONJ
ftr-498	1479	22	purchases	purchase	NOUN
ftr-498	1479	23	:	:	PUNCT
ftr-498	1479	24	"	"	PUNCT
ftr-498	1479	25	to	to	PART
ftr-498	1479	26	be	be	AUX
ftr-498	1479	27	sure	sure	ADJ
ftr-498	1479	28	,	,	PUNCT
ftr-498	1479	29	the	the	DET
ftr-498	1479	30	tax	tax	NOUN
ftr-498	1479	31	credit	credit	NOUN
ftr-498	1479	32	scheme	scheme	NOUN
ftr-498	1479	33	has	have	VERB
ftr-498	1479	34	the	the	DET
ftr-498	1479	35	purpose	purpose	NOUN
ftr-498	1479	36	and	and	CCONJ
ftr-498	1479	37	effect	effect	NOUN
ftr-498	1479	38	of	of	ADP
ftr-498	1479	39	subsidizing	subsidize	VERB
ftr-498	1479	40	a	a	DET
ftr-498	1479	41	particular	particular	ADJ
ftr-498	1479	42	industry	industry	NOUN
ftr-498	1479	43	,	,	PUNCT
ftr-498	1479	44	as	as	SCONJ
ftr-498	1479	45	do	do	VERB
ftr-498	1479	46	many	many	ADJ
ftr-498	1479	47	dispositions	disposition	NOUN
ftr-498	1479	48	of	of	ADP
ftr-498	1479	49	the	the	DET
ftr-498	1479	50	tax	tax	NOUN
ftr-498	1479	51	laws	law	NOUN
ftr-498	1479	52	.	.	PUNCT
ftr-498	1480	1	that	that	PRON
ftr-498	1480	2	does	do	AUX
ftr-498	1480	3	not	not	PART
ftr-498	1480	4	transform	transform	VERB
ftr-498	1480	5	it	it	PRON
ftr-498	1480	6	into	into	ADP
ftr-498	1480	7	a	a	DET
ftr-498	1480	8	form	form	NOUN
ftr-498	1480	9	of	of	ADP
ftr-498	1480	10	state	state	NOUN
ftr-498	1480	11	participation	participation	NOUN
ftr-498	1480	12	in	in	ADP
ftr-498	1480	13	the	the	DET
ftr-498	1480	14	free	free	ADJ
ftr-498	1480	15	market	market	NOUN
ftr-498	1480	16	.	.	PUNCT
ftr-498	1480	17	"	"	PUNCT
ftr-498	1481	1	i	i	PRON
ftr-498	1481	2	d.	d.	VERB
ftr-498	1481	3	at	at	ADP
ftr-498	1481	4	277	277	NUM
ftr-498	1481	5	.	.	PUNCT
ftr-498	1482	1	206	206	NUM
ftr-498	1482	2	.	.	PUNCT
ftr-498	1483	1	justice	justice	PROPN
ftr-498	1483	2	scalia	scalia	PROPN
ftr-498	1483	3	,	,	PUNCT
ftr-498	1483	4	for	for	ADP
ftr-498	1483	5	example	example	NOUN
ftr-498	1483	6	,	,	PUNCT
ftr-498	1483	7	has	have	AUX
ftr-498	1483	8	repeatedly	repeatedly	ADV
ftr-498	1483	9	denounced	denounce	VERB
ftr-498	1483	10	the	the	DET
ftr-498	1483	11	court	court	NOUN
ftr-498	1483	12	's	's	PART
ftr-498	1483	13	dormant	dormant	PROPN
ftr-498	1483	14	commerce	commerce	PROPN
ftr-498	1483	15	clause	clause	NOUN
ftr-498	1483	16	rulings	ruling	NOUN
ftr-498	1483	17	as	as	ADP
ftr-498	1483	18	mistaken	mistake	VERB
ftr-498	1483	19	,	,	PUNCT
ftr-498	1483	20	the	the	DET
ftr-498	1483	21	unhappy	unhappy	ADJ
ftr-498	1483	22	child	child	NOUN
ftr-498	1483	23	of	of	ADP
ftr-498	1483	24	the	the	DET
ftr-498	1483	25	court	court	NOUN
ftr-498	1483	26	's	's	PART
ftr-498	1483	27	overreading	overreading	NOUN
ftr-498	1483	28	of	of	ADP
ftr-498	1483	29	the	the	DET
ftr-498	1483	30	commerce	commerce	NOUN
ftr-498	1483	31	clause	clause	NOUN
ftr-498	1483	32	over	over	ADP
ftr-498	1483	33	a	a	DET
ftr-498	1483	34	century	century	NOUN
ftr-498	1483	35	and	and	CCONJ
ftr-498	1483	36	a	a	DET
ftr-498	1483	37	half	half	NOUN
ftr-498	1483	38	ago	ago	ADV
ftr-498	1483	39	.	.	PUNCT
ftr-498	1484	1	see	see	VERB
ftr-498	1484	2	,	,	PUNCT
ftr-498	1484	3	e.g.	e.g.	ADV
ftr-498	1484	4	,	,	PUNCT
ftr-498	1484	5	american	american	PROPN
ftr-498	1484	6	trucking	trucking	PROPN
ftr-498	1484	7	,	,	PUNCT
ftr-498	1484	8	496	496	NUM
ftr-498	1484	9	u.s	u.s	PROPN
ftr-498	1484	10	.	.	PROPN
ftr-498	1484	11	at	at	ADP
ftr-498	1484	12	202	202	NUM
ftr-498	1484	13	-	-	SYM
ftr-498	1484	14	04	04	NUM
ftr-498	1484	15	(	(	PUNCT
ftr-498	1484	16	scalia	scalia	PROPN
ftr-498	1484	17	,	,	PUNCT
ftr-498	1484	18	j.	j.	PROPN
ftr-498	1484	19	,	,	PUNCT
ftr-498	1484	20	concurring	concur	VERB
ftr-498	1484	21	in	in	ADP
ftr-498	1484	22	the	the	DET
ftr-498	1484	23	judgment	judgment	NOUN
ftr-498	1484	24	)	)	PUNCT
ftr-498	1484	25	;	;	PUNCT
ftr-498	1484	26	tyler	tyler	NOUN
ftr-498	1484	27	pipe	pipe	PROPN
ftr-498	1484	28	indus	indus	PROPN
ftr-498	1484	29	.	.	PUNCT
ftr-498	1485	1	v.	v.	ADP
ftr-498	1485	2	washington	washington	PROPN
ftr-498	1485	3	dep't	dep't	NOUN
ftr-498	1485	4	of	of	ADP
ftr-498	1485	5	revenue	revenue	NOUN
ftr-498	1485	6	,	,	PUNCT
ftr-498	1485	7	483	483	NUM
ftr-498	1485	8	u.s	u.s	PROPN
ftr-498	1485	9	.	.	PROPN
ftr-498	1485	10	232	232	NUM
ftr-498	1485	11	,	,	PUNCT
ftr-498	1485	12	259	259	NUM
ftr-498	1485	13	-	-	SYM
ftr-498	1485	14	65	65	NUM
ftr-498	1485	15	(	(	PUNCT
ftr-498	1485	16	1987	1987	NUM
ftr-498	1485	17	)	)	PUNCT
ftr-498	1485	18	(	(	PUNCT
ftr-498	1485	19	scalia	scalia	PROPN
ftr-498	1485	20	,	,	PUNCT
ftr-498	1485	21	j.	j.	PROPN
ftr-498	1485	22	,	,	PUNCT
ftr-498	1485	23	concurring	concur	VERB
ftr-498	1485	24	in	in	ADP
ftr-498	1485	25	part	part	NOUN
ftr-498	1485	26	and	and	CCONJ
ftr-498	1485	27	dissenting	dissent	VERB
ftr-498	1485	28	in	in	ADP
ftr-498	1485	29	part	part	NOUN
ftr-498	1485	30	)	)	PUNCT
ftr-498	1485	31	.	.	PUNCT
ftr-498	1486	1	yet	yet	ADV
ftr-498	1486	2	he	he	PRON
ftr-498	1486	3	wrote	write	VERB
ftr-498	1486	4	the	the	DET
ftr-498	1486	5	opinion	opinion	NOUN
ftr-498	1486	6	for	for	ADP
ftr-498	1486	7	a	a	DET
ftr-498	1486	8	unanimous	unanimous	ADJ
ftr-498	1486	9	court	court	NOUN
ftr-498	1486	10	constricting	constrict	VERB
ftr-498	1486	11	the	the	DET
ftr-498	1486	12	reach	reach	NOUN
ftr-498	1486	13	of	of	ADP
ftr-498	1486	14	the	the	DET
ftr-498	1486	15	marketparticipant	marketparticipant	ADJ
ftr-498	1486	16	doctrine	doctrine	NOUN
ftr-498	1486	17	in	in	ADP
ftr-498	1486	18	new	new	ADJ
ftr-498	1486	19	energy	energy	PROPN
ftr-498	1486	20	co.	co.	PROPN
ftr-498	1486	21	,	,	PUNCT
ftr-498	1486	22	486	486	NUM
ftr-498	1486	23	u.s	u.s	PROPN
ftr-498	1486	24	.	.	PROPN
ftr-498	1486	25	at	at	ADP
ftr-498	1486	26	271	271	NUM
ftr-498	1486	27	,	,	PUNCT
ftr-498	1486	28	even	even	ADV
ftr-498	1486	29	though	though	SCONJ
ftr-498	1486	30	a	a	DET
ftr-498	1486	31	broadening	broadening	NOUN
ftr-498	1486	32	of	of	ADP
ftr-498	1486	33	that	that	DET
ftr-498	1486	34	doctrine	doctrine	NOUN
ftr-498	1486	35	would	would	AUX
ftr-498	1486	36	effectively	effectively	ADV
ftr-498	1486	37	eviscerate	eviscerate	VERB
ftr-498	1486	38	the	the	DET
ftr-498	1486	39	dormant	dormant	PROPN
ftr-498	1486	40	commerce	commerce	PROPN
ftr-498	1486	41	clause	clause	NOUN
ftr-498	1486	42	,	,	PUNCT
ftr-498	1486	43	a	a	DET
ftr-498	1486	44	goal	goal	NOUN
ftr-498	1486	45	he	he	PRON
ftr-498	1486	46	plainly	plainly	ADV
ftr-498	1486	47	desires	desire	VERB
ftr-498	1486	48	.	.	PUNCT
ftr-498	1487	1	at	at	ADP
ftr-498	1487	2	one	one	NUM
ftr-498	1487	3	time	time	NOUN
ftr-498	1487	4	at	at	ADP
ftr-498	1487	5	least	least	ADJ
ftr-498	1487	6	,	,	PUNCT
ftr-498	1487	7	justice	justice	NOUN
ftr-498	1487	8	stevens	stevens	PROPN
ftr-498	1487	9	seemed	seem	VERB
ftr-498	1487	10	to	to	PART
ftr-498	1487	11	endorse	endorse	VERB
ftr-498	1487	12	the	the	DET
ftr-498	1487	13	chain	chain	NOUN
ftr-498	1487	14	of	of	ADP
ftr-498	1487	15	reasoning	reasoning	NOUN
ftr-498	1487	16	that	that	PRON
ftr-498	1487	17	leads	lead	VERB
ftr-498	1487	18	from	from	ADP
ftr-498	1487	19	a	a	DET
ftr-498	1487	20	state	state	NOUN
ftr-498	1487	21	's	's	PART
ftr-498	1487	22	entry	entry	NOUN
ftr-498	1487	23	into	into	ADP
ftr-498	1487	24	the	the	DET
ftr-498	1487	25	market	market	NOUN
ftr-498	1487	26	to	to	ADP
ftr-498	1487	27	state	state	NOUN
ftr-498	1487	28	subsidies	subsidy	NOUN
ftr-498	1487	29	to	to	ADP
ftr-498	1487	30	tax	tax	NOUN
ftr-498	1487	31	breaks	break	NOUN
ftr-498	1487	32	and	and	CCONJ
ftr-498	1487	33	,	,	PUNCT
ftr-498	1487	34	presumably	presumably	ADV
ftr-498	1487	35	,	,	PUNCT
ftr-498	1487	36	to	to	ADP
ftr-498	1487	37	the	the	DET
ftr-498	1487	38	economically	economically	ADV
ftr-498	1487	39	equivalent	equivalent	ADJ
ftr-498	1487	40	withholding	withholding	NOUN
ftr-498	1487	41	of	of	ADP
ftr-498	1487	42	tax	tax	NOUN
ftr-498	1487	43	refunds	refund	NOUN
ftr-498	1487	44	.	.	PUNCT
ftr-498	1488	1	in	in	ADP
ftr-498	1488	2	his	his	PRON
ftr-498	1488	3	concurring	concur	VERB
ftr-498	1488	4	opinion	opinion	NOUN
ftr-498	1488	5	in	in	ADP
ftr-498	1488	6	alexandria	alexandria	PROPN
ftr-498	1488	7	scrap	scrap	PROPN
ftr-498	1488	8	,	,	PUNCT
ftr-498	1488	9	he	he	PRON
ftr-498	1488	10	stated	state	VERB
ftr-498	1488	11	that	that	SCONJ
ftr-498	1488	12	the	the	DET
ftr-498	1488	13	commerce	commerce	NOUN
ftr-498	1488	14	clause	clause	NOUN
ftr-498	1488	15	does	do	AUX
ftr-498	1488	16	not	not	PART
ftr-498	1488	17	curtail	curtail	VERB
ftr-498	1488	18	"	"	PUNCT
ftr-498	1488	19	a	a	DET
ftr-498	1488	20	state	state	NOUN
ftr-498	1488	21	's	's	PART
ftr-498	1488	22	power	power	NOUN
ftr-498	1488	23	to	to	PART
ftr-498	1488	24	experiment	experiment	VERB
ftr-498	1488	25	with	with	ADP
ftr-498	1488	26	different	different	ADJ
ftr-498	1488	27	methods	method	NOUN
ftr-498	1488	28	of	of	ADP
ftr-498	1488	29	encouraging	encourage	VERB
ftr-498	1488	30	local	local	ADJ
ftr-498	1488	31	industry	industry	NOUN
ftr-498	1488	32	.	.	PUNCT
ftr-498	1489	1	whether	whether	SCONJ
ftr-498	1489	2	the	the	DET
ftr-498	1489	3	encouragement	encouragement	NOUN
ftr-498	1489	4	takes	take	VERB
ftr-498	1489	5	the	the	DET
ftr-498	1489	6	form	form	NOUN
ftr-498	1489	7	of	of	ADP
ftr-498	1489	8	a	a	DET
ftr-498	1489	9	cash	cash	NOUN
ftr-498	1489	10	subsidy	subsidy	NOUN
ftr-498	1489	11	,	,	PUNCT
ftr-498	1489	12	a	a	DET
ftr-498	1489	13	tax	tax	NOUN
ftr-498	1489	14	credit	credit	NOUN
ftr-498	1489	15	,	,	PUNCT
ftr-498	1489	16	or	or	CCONJ
ftr-498	1489	17	a	a	DET
ftr-498	1489	18	special	special	ADJ
ftr-498	1489	19	privilege	privilege	NOUN
ftr-498	1489	20	intended	intend	VERB
ftr-498	1489	21	to	to	PART
ftr-498	1489	22	attract	attract	VERB
ftr-498	1489	23	investment	investment	NOUN
ftr-498	1489	24	capital	capital	NOUN
ftr-498	1489	25	,	,	PUNCT
ftr-498	1489	26	it	it	PRON
ftr-498	1489	27	should	should	AUX
ftr-498	1489	28	not	not	PART
ftr-498	1489	29	be	be	AUX
ftr-498	1489	30	characterized	characterize	VERB
ftr-498	1489	31	as	as	ADP
ftr-498	1489	32	a	a	DET
ftr-498	1489	33	'	'	PUNCT
ftr-498	1489	34	burden	burden	NOUN
ftr-498	1489	35	'	'	PUNCT
ftr-498	1489	36	on	on	ADP
ftr-498	1489	37	commerce	commerce	PROPN
ftr-498	1489	38	.	.	PUNCT
ftr-498	1489	39	"	"	PUNCT
ftr-498	1490	1	alexandria	alexandria	PROPN
ftr-498	1490	2	scrap	scrap	PROPN
ftr-498	1490	3	,	,	PUNCT
ftr-498	1490	4	426	426	NUM
ftr-498	1490	5	u.s	u.s	PROPN
ftr-498	1490	6	.	.	PROPN
ftr-498	1490	7	at	at	ADP
ftr-498	1490	8	816	816	NUM
ftr-498	1490	9	(	(	PUNCT
ftr-498	1490	10	stevens	stevens	PROPN
ftr-498	1490	11	,	,	PUNCT
ftr-498	1490	12	j.	j.	PROPN
ftr-498	1490	13	,	,	PUNCT
ftr-498	1490	14	concurring	concur	VERB
ftr-498	1490	15	)	)	PUNCT
ftr-498	1490	16	.	.	PUNCT
ftr-498	1491	1	perhaps	perhaps	ADV
ftr-498	1491	2	,	,	PUNCT
ftr-498	1491	3	however	however	ADV
ftr-498	1491	4	,	,	PUNCT
ftr-498	1491	5	justice	justice	PROPN
ftr-498	1491	6	stevens	stevens	PROPN
ftr-498	1491	7	has	have	AUX
ftr-498	1491	8	had	have	VERB
ftr-498	1491	9	a	a	DET
ftr-498	1491	10	change	change	NOUN
ftr-498	1491	11	of	of	ADP
ftr-498	1491	12	mind	mind	NOUN
ftr-498	1491	13	,	,	PUNCT
ftr-498	1491	14	for	for	SCONJ
ftr-498	1491	15	he	he	PRON
ftr-498	1491	16	joined	join	VERB
ftr-498	1491	17	the	the	DET
ftr-498	1491	18	court	court	NOUN
ftr-498	1491	19	's	's	PART
ftr-498	1491	20	opinion	opinion	NOUN
ftr-498	1491	21	in	in	ADP
ftr-498	1491	22	new	new	ADJ
ftr-498	1491	23	energy	energy	PROPN
ftr-498	1491	24	co.	co.	PROPN
ftr-498	1491	25	and	and	CCONJ
ftr-498	1491	26	has	have	AUX
ftr-498	1491	27	not	not	PART
ftr-498	1491	28	reiterated	reiterate	VERB
ftr-498	1491	29	his	his	PRON
ftr-498	1491	30	earlier	early	ADJ
ftr-498	1491	31	view	view	NOUN
ftr-498	1491	32	.	.	PUNCT
ftr-498	1492	1	207	207	NUM
ftr-498	1492	2	.	.	PUNCT
ftr-498	1493	1	a	a	DET
ftr-498	1493	2	further	further	ADJ
ftr-498	1493	3	obscurity	obscurity	NOUN
ftr-498	1493	4	appears	appear	VERB
ftr-498	1493	5	in	in	ADP
ftr-498	1493	6	the	the	DET
ftr-498	1493	7	court	court	NOUN
ftr-498	1493	8	's	's	PART
ftr-498	1493	9	response	response	NOUN
ftr-498	1493	10	to	to	ADP
ftr-498	1493	11	florida	florida	PROPN
ftr-498	1493	12	's	's	PART
ftr-498	1493	13	argument	argument	NOUN
ftr-498	1493	14	that	that	SCONJ
ftr-498	1493	15	it	it	PRON
ftr-498	1493	16	may	may	AUX
ftr-498	1493	17	invoke	invoke	VERB
ftr-498	1493	18	the	the	DET
ftr-498	1493	19	pass	pass	VERB
ftr-498	1493	20	-	-	PUNCT
ftr-498	1493	21	on	on	ADP
ftr-498	1493	22	defense	defense	NOUN
ftr-498	1493	23	as	as	ADP
ftr-498	1493	24	a	a	DET
ftr-498	1493	25	matter	matter	NOUN
ftr-498	1493	26	of	of	ADP
ftr-498	1493	27	state	state	NOUN
ftr-498	1493	28	law	law	NOUN
ftr-498	1493	29	,	,	PUNCT
ftr-498	1493	30	because	because	SCONJ
ftr-498	1493	31	florida	florida	PROPN
ftr-498	1493	32	's	's	PART
ftr-498	1493	33	waiver	waiver	NOUN
ftr-498	1493	34	of	of	ADP
ftr-498	1493	35	[	[	X
ftr-498	1493	36	vol	vol	NOUN
ftr-498	1493	37	1:8	1:8	NUM
ftr-498	1493	38	harper	harper	NOUN
ftr-498	1493	39	and	and	CCONJ
ftr-498	1493	40	its	its	PRON
ftr-498	1493	41	aftermath	aftermath	NOUN
ftr-498	1493	42	any	any	DET
ftr-498	1493	43	doubts	doubt	NOUN
ftr-498	1493	44	that	that	PRON
ftr-498	1493	45	emerge	emerge	VERB
ftr-498	1493	46	from	from	ADP
ftr-498	1493	47	a	a	DET
ftr-498	1493	48	close	close	ADJ
ftr-498	1493	49	reading	reading	NOUN
ftr-498	1493	50	of	of	ADP
ftr-498	1493	51	mckesson	mckesson	NOUN
ftr-498	1493	52	concerning	concern	VERB
ftr-498	1493	53	the	the	DET
ftr-498	1493	54	court	court	NOUN
ftr-498	1493	55	's	's	PART
ftr-498	1493	56	rejection	rejection	NOUN
ftr-498	1493	57	of	of	ADP
ftr-498	1493	58	the	the	DET
ftr-498	1493	59	pass	pass	VERB
ftr-498	1493	60	-	-	PUNCT
ftr-498	1493	61	on	on	ADP
ftr-498	1493	62	defense	defense	NOUN
ftr-498	1493	63	in	in	ADP
ftr-498	1493	64	tax	tax	NOUN
ftr-498	1493	65	cases	case	NOUN
ftr-498	1493	66	find	find	VERB
ftr-498	1493	67	corroboration	corroboration	NOUN
ftr-498	1493	68	in	in	ADP
ftr-498	1493	69	justice	justice	PROPN
ftr-498	1493	70	souter	souter	PROPN
ftr-498	1493	71	's	's	PART
ftr-498	1493	72	opinion	opinion	NOUN
ftr-498	1493	73	in	in	ADP
ftr-498	1493	74	beam	beam	NOUN
ftr-498	1493	75	.	.	PUNCT
ftr-498	1494	1	in	in	ADP
ftr-498	1494	2	discussing	discuss	VERB
ftr-498	1494	3	the	the	DET
ftr-498	1494	4	court	court	NOUN
ftr-498	1494	5	's	's	PART
ftr-498	1494	6	remand	remand	NOUN
ftr-498	1494	7	order	order	NOUN
ftr-498	1494	8	in	in	ADP
ftr-498	1494	9	bacchus	bacchus	PROPN
ftr-498	1494	10	imports	import	NOUN
ftr-498	1494	11	,	,	PUNCT
ftr-498	1494	12	ltd	ltd	PROPN
ftr-498	1494	13	.	.	PROPN
ftr-498	1494	14	v.	v.	ADP
ftr-498	1494	15	dias	dias	PROPN
ftr-498	1494	16	,	,	PUNCT
ftr-498	1494	17	'	'	PUNCT
ftr-498	1494	18	which	which	PRON
ftr-498	1494	19	explicitly	explicitly	ADV
ftr-498	1494	20	left	leave	VERB
ftr-498	1494	21	to	to	ADP
ftr-498	1494	22	the	the	DET
ftr-498	1494	23	state	state	NOUN
ftr-498	1494	24	courts	court	VERB
ftr-498	1494	25	the	the	DET
ftr-498	1494	26	task	task	NOUN
ftr-498	1494	27	of	of	ADP
ftr-498	1494	28	evaluating	evaluate	VERB
ftr-498	1494	29	hawaii	hawaii	NOUN
ftr-498	1494	30	's	's	PART
ftr-498	1494	31	pass	pass	VERB
ftr-498	1494	32	-	-	PUNCT
ftr-498	1494	33	on	on	ADP
ftr-498	1494	34	defense	defense	NOUN
ftr-498	1494	35	in	in	ADP
ftr-498	1494	36	the	the	DET
ftr-498	1494	37	first	first	ADJ
ftr-498	1494	38	instance	instance	NOUN
ftr-498	1494	39	,	,	PUNCT
ftr-498	1494	40	justice	justice	PROPN
ftr-498	1494	41	souter	souter	PROPN
ftr-498	1494	42	said	say	VERB
ftr-498	1494	43	nothing	nothing	PRON
ftr-498	1494	44	to	to	PART
ftr-498	1494	45	suggest	suggest	VERB
ftr-498	1494	46	that	that	SCONJ
ftr-498	1494	47	the	the	DET
ftr-498	1494	48	court	court	NOUN
ftr-498	1494	49	erred	err	VERB
ftr-498	1494	50	in	in	ADP
ftr-498	1494	51	remanding	remand	VERB
ftr-498	1494	52	on	on	ADP
ftr-498	1494	53	this	this	DET
ftr-498	1494	54	issue.20	issue.20	NOUN
ftr-498	1494	55	he	he	PRON
ftr-498	1494	56	might	might	AUX
ftr-498	1494	57	have	have	AUX
ftr-498	1494	58	noted	note	VERB
ftr-498	1494	59	in	in	ADP
ftr-498	1494	60	beam	beam	NOUN
ftr-498	1494	61	that	that	SCONJ
ftr-498	1494	62	no	no	DET
ftr-498	1494	63	pass	pass	VERB
ftr-498	1494	64	-	-	PUNCT
ftr-498	1494	65	on	on	ADP
ftr-498	1494	66	defense	defense	NOUN
ftr-498	1494	67	was	be	AUX
ftr-498	1494	68	available	available	ADJ
ftr-498	1494	69	,	,	PUNCT
ftr-498	1494	70	or	or	CCONJ
ftr-498	1494	71	at	at	ADP
ftr-498	1494	72	least	least	ADJ
ftr-498	1494	73	would	would	AUX
ftr-498	1494	74	now	now	ADV
ftr-498	1494	75	be	be	AUX
ftr-498	1494	76	regarded	regard	VERB
ftr-498	1494	77	as	as	ADP
ftr-498	1494	78	available	available	ADJ
ftr-498	1494	79	,	,	PUNCT
ftr-498	1494	80	for	for	ADP
ftr-498	1494	81	the	the	DET
ftr-498	1494	82	reasons	reason	NOUN
ftr-498	1494	83	the	the	DET
ftr-498	1494	84	court	court	NOUN
ftr-498	1494	85	adduced	adduce	VERB
ftr-498	1494	86	in	in	ADP
ftr-498	1494	87	mckesson	mckesson	PROPN
ftr-498	1494	88	,	,	PUNCT
ftr-498	1494	89	whatever	whatever	PRON
ftr-498	1494	90	the	the	DET
ftr-498	1494	91	court	court	NOUN
ftr-498	1494	92	might	might	AUX
ftr-498	1494	93	have	have	AUX
ftr-498	1494	94	thought	think	VERB
ftr-498	1494	95	when	when	SCONJ
ftr-498	1494	96	it	it	PRON
ftr-498	1494	97	remanded	remand	VERB
ftr-498	1494	98	in	in	ADP
ftr-498	1494	99	bacchus	bacchus	PROPN
ftr-498	1494	100	.	.	PUNCT
ftr-498	1495	1	but	but	CCONJ
ftr-498	1495	2	justice	justice	PROPN
ftr-498	1495	3	souter	souter	PROPN
ftr-498	1495	4	remained	remain	VERB
ftr-498	1495	5	mute	mute	ADJ
ftr-498	1495	6	,	,	PUNCT
ftr-498	1495	7	as	as	SCONJ
ftr-498	1495	8	did	do	VERB
ftr-498	1495	9	the	the	DET
ftr-498	1495	10	other	other	ADJ
ftr-498	1495	11	justices	justice	NOUN
ftr-498	1495	12	in	in	ADP
ftr-498	1495	13	their	their	PRON
ftr-498	1495	14	three	three	NUM
ftr-498	1495	15	additional	additional	ADJ
ftr-498	1495	16	opinions	opinion	NOUN
ftr-498	1495	17	.	.	PUNCT
ftr-498	1496	1	whether	whether	SCONJ
ftr-498	1496	2	states	state	NOUN
ftr-498	1496	3	may	may	AUX
ftr-498	1496	4	invoke	invoke	VERB
ftr-498	1496	5	the	the	DET
ftr-498	1496	6	pass	pass	VERB
ftr-498	1496	7	-	-	PUNCT
ftr-498	1496	8	on	on	ADP
ftr-498	1496	9	defense	defense	NOUN
ftr-498	1496	10	in	in	ADP
ftr-498	1496	11	constitutional	constitutional	ADJ
ftr-498	1496	12	tax	tax	NOUN
ftr-498	1496	13	cases	case	NOUN
ftr-498	1496	14	after	after	SCONJ
ftr-498	1496	15	mckesson	mckesson	NOUN
ftr-498	1496	16	and	and	CCONJ
ftr-498	1496	17	beam	beam	NOUN
ftr-498	1496	18	is	be	AUX
ftr-498	1496	19	therefore	therefore	ADV
ftr-498	1496	20	doubtful	doubtful	ADJ
ftr-498	1496	21	,	,	PUNCT
ftr-498	1496	22	but	but	CCONJ
ftr-498	1496	23	not	not	PART
ftr-498	1496	24	absolutely	absolutely	ADV
ftr-498	1496	25	certain	certain	ADJ
ftr-498	1496	26	.	.	PUNCT
ftr-498	1497	1	the	the	DET
ftr-498	1497	2	court	court	NOUN
ftr-498	1497	3	's	's	PART
ftr-498	1497	4	reasons	reason	NOUN
ftr-498	1497	5	for	for	ADP
ftr-498	1497	6	rejecting	reject	VERB
ftr-498	1497	7	it	it	PRON
ftr-498	1497	8	,	,	PUNCT
ftr-498	1497	9	if	if	SCONJ
ftr-498	1497	10	that	that	PRON
ftr-498	1497	11	is	be	AUX
ftr-498	1497	12	what	what	PRON
ftr-498	1497	13	it	it	PRON
ftr-498	1497	14	did	do	VERB
ftr-498	1497	15	in	in	ADP
ftr-498	1497	16	mckesson	mckesson	PROPN
ftr-498	1497	17	,	,	PUNCT
ftr-498	1497	18	are	be	AUX
ftr-498	1497	19	also	also	ADV
ftr-498	1497	20	opaque	opaque	ADJ
ftr-498	1497	21	.	.	PUNCT
ftr-498	1498	1	states	state	NOUN
ftr-498	1498	2	eager	eager	ADJ
ftr-498	1498	3	to	to	PART
ftr-498	1498	4	stanch	stanch	VERB
ftr-498	1498	5	the	the	DET
ftr-498	1498	6	drain	drain	NOUN
ftr-498	1498	7	on	on	ADP
ftr-498	1498	8	their	their	PRON
ftr-498	1498	9	resources	resource	NOUN
ftr-498	1498	10	in	in	ADP
ftr-498	1498	11	commerce	commerce	NOUN
ftr-498	1498	12	clause	clause	NOUN
ftr-498	1498	13	decisions	decision	NOUN
ftr-498	1498	14	and	and	CCONJ
ftr-498	1498	15	other	other	ADJ
ftr-498	1498	16	commercial	commercial	ADJ
ftr-498	1498	17	tax	tax	NOUN
ftr-498	1498	18	cases	case	NOUN
ftr-498	1498	19	that	that	PRON
ftr-498	1498	20	go	go	VERB
ftr-498	1498	21	against	against	ADP
ftr-498	1498	22	them	they	PRON
ftr-498	1498	23	might	might	AUX
ftr-498	1498	24	yet	yet	ADV
ftr-498	1498	25	test	test	VERB
ftr-498	1498	26	the	the	DET
ftr-498	1498	27	soft	soft	ADJ
ftr-498	1498	28	spots	spot	NOUN
ftr-498	1498	29	in	in	ADP
ftr-498	1498	30	mckesson	mckesson	PROPN
ftr-498	1498	31	's	's	PART
ftr-498	1498	32	language	language	NOUN
ftr-498	1498	33	and	and	CCONJ
ftr-498	1498	34	impel	impel	VERB
ftr-498	1498	35	the	the	DET
ftr-498	1498	36	court	court	NOUN
ftr-498	1498	37	to	to	PART
ftr-498	1498	38	finish	finish	VERB
ftr-498	1498	39	the	the	DET
ftr-498	1498	40	job	job	NOUN
ftr-498	1498	41	of	of	ADP
ftr-498	1498	42	decision	decision	NOUN
ftr-498	1498	43	and	and	CCONJ
ftr-498	1498	44	explication	explication	NOUN
ftr-498	1498	45	it	it	PRON
ftr-498	1498	46	started	start	VERB
ftr-498	1498	47	there	there	ADV
ftr-498	1498	48	.	.	PUNCT
ftr-498	1499	1	because	because	SCONJ
ftr-498	1499	2	pensioners	pensioner	NOUN
ftr-498	1499	3	bear	bear	VERB
ftr-498	1499	4	the	the	DET
ftr-498	1499	5	entire	entire	ADJ
ftr-498	1499	6	burden	burden	NOUN
ftr-498	1499	7	of	of	ADP
ftr-498	1499	8	any	any	DET
ftr-498	1499	9	income	income	NOUN
ftr-498	1499	10	tax	tax	NOUN
ftr-498	1499	11	they	they	PRON
ftr-498	1499	12	pay	pay	VERB
ftr-498	1499	13	,	,	PUNCT
ftr-498	1499	14	however	however	ADV
ftr-498	1499	15	,	,	PUNCT
ftr-498	1499	16	davis	davis	PROPN
ftr-498	1499	17	-	-	PUNCT
ftr-498	1499	18	related	relate	VERB
ftr-498	1499	19	cases	case	NOUN
ftr-498	1499	20	will	will	AUX
ftr-498	1499	21	not	not	PART
ftr-498	1499	22	furnish	furnish	VERB
ftr-498	1499	23	a	a	DET
ftr-498	1499	24	proper	proper	ADJ
ftr-498	1499	25	springboard	springboard	NOUN
ftr-498	1499	26	for	for	ADP
ftr-498	1499	27	challenges	challenge	NOUN
ftr-498	1499	28	of	of	ADP
ftr-498	1499	29	this	this	DET
ftr-498	1499	30	kind	kind	NOUN
ftr-498	1499	31	.	.	PUNCT
ftr-498	1500	1	f.	f.	PROPN
ftr-498	1500	2	interest	interest	PROPN
ftr-498	1500	3	on	on	ADP
ftr-498	1500	4	refunds	refund	NOUN
ftr-498	1500	5	one	one	NUM
ftr-498	1500	6	issue	issue	NOUN
ftr-498	1500	7	that	that	SCONJ
ftr-498	1500	8	states	state	NOUN
ftr-498	1500	9	will	will	AUX
ftr-498	1500	10	inevitably	inevitably	ADV
ftr-498	1500	11	confront	confront	VERB
ftr-498	1500	12	in	in	ADP
ftr-498	1500	13	intergovernmental	intergovernmental	ADJ
ftr-498	1500	14	tax	tax	NOUN
ftr-498	1500	15	immunity	immunity	NOUN
ftr-498	1500	16	cases	case	NOUN
ftr-498	1500	17	,	,	PUNCT
ftr-498	1500	18	however	however	ADV
ftr-498	1500	19	-	-	PUNCT
ftr-498	1500	20	whether	whether	SCONJ
ftr-498	1500	21	they	they	PRON
ftr-498	1500	22	pay	pay	VERB
ftr-498	1500	23	refunds	refund	NOUN
ftr-498	1500	24	to	to	ADP
ftr-498	1500	25	federal	federal	ADJ
ftr-498	1500	26	retirees	retiree	NOUN
ftr-498	1500	27	to	to	PART
ftr-498	1500	28	correct	correct	VERB
ftr-498	1500	29	past	past	ADJ
ftr-498	1500	30	inequalities	inequality	NOUN
ftr-498	1500	31	in	in	ADP
ftr-498	1500	32	taxation	taxation	NOUN
ftr-498	1500	33	,	,	PUNCT
ftr-498	1500	34	whether	whether	SCONJ
ftr-498	1500	35	they	they	PRON
ftr-498	1500	36	subject	subject	VERB
ftr-498	1500	37	state	state	NOUN
ftr-498	1500	38	pensioners	pensioner	NOUN
ftr-498	1500	39	retroactively	retroactively	ADV
ftr-498	1500	40	to	to	ADP
ftr-498	1500	41	the	the	DET
ftr-498	1500	42	same	same	ADJ
ftr-498	1500	43	taxes	taxis	NOUN
ftr-498	1500	44	that	that	PRON
ftr-498	1500	45	federal	federal	ADJ
ftr-498	1500	46	retirees	retiree	NOUN
ftr-498	1500	47	paid	pay	VERB
ftr-498	1500	48	,	,	PUNCT
ftr-498	1500	49	or	or	CCONJ
ftr-498	1500	50	whether	whether	SCONJ
ftr-498	1500	51	they	they	PRON
ftr-498	1500	52	adopt	adopt	VERB
ftr-498	1500	53	the	the	DET
ftr-498	1500	54	combination	combination	NOUN
ftr-498	1500	55	of	of	ADP
ftr-498	1500	56	retroactive	retroactive	ADJ
ftr-498	1500	57	taxes	taxis	NOUN
ftr-498	1500	58	and	and	CCONJ
ftr-498	1500	59	offsetting	offset	VERB
ftr-498	1500	60	bonuses	bonus	NOUN
ftr-498	1500	61	outlined	outline	VERB
ftr-498	1500	62	in	in	ADP
ftr-498	1500	63	part	part	NOUN
ftr-498	1500	64	v.c.-is	v.c.-i	VERB
ftr-498	1500	65	whether	whether	SCONJ
ftr-498	1500	66	they	they	PRON
ftr-498	1500	67	must	must	AUX
ftr-498	1500	68	,	,	PUNCT
ftr-498	1500	69	as	as	ADP
ftr-498	1500	70	a	a	DET
ftr-498	1500	71	constitutional	constitutional	ADJ
ftr-498	1500	72	matter	matter	NOUN
ftr-498	1500	73	,	,	PUNCT
ftr-498	1500	74	pay	pay	VERB
ftr-498	1500	75	interest	interest	NOUN
ftr-498	1500	76	on	on	ADP
ftr-498	1500	77	the	the	DET
ftr-498	1500	78	refunds	refund	NOUN
ftr-498	1500	79	to	to	ADP
ftr-498	1500	80	federal	federal	ADJ
ftr-498	1500	81	employees	employee	NOUN
ftr-498	1500	82	or	or	CCONJ
ftr-498	1500	83	charge	charge	VERB
ftr-498	1500	84	interest	interest	NOUN
ftr-498	1500	85	on	on	ADP
ftr-498	1500	86	state	state	NOUN
ftr-498	1500	87	workers	worker	NOUN
ftr-498	1500	88	'	'	PART
ftr-498	1500	89	retroactive	retroactive	ADJ
ftr-498	1500	90	tax	tax	NOUN
ftr-498	1500	91	liability	liability	NOUN
ftr-498	1500	92	.	.	PUNCT
ftr-498	1501	1	mckesson	mckesson	PROPN
ftr-498	1501	2	,	,	PUNCT
ftr-498	1501	3	harper	harper	NOUN
ftr-498	1501	4	,	,	PUNCT
ftr-498	1501	5	and	and	CCONJ
ftr-498	1501	6	,	,	PUNCT
ftr-498	1501	7	indeed	indeed	ADV
ftr-498	1501	8	,	,	PUNCT
ftr-498	1501	9	the	the	DET
ftr-498	1501	10	entirety	entirety	NOUN
ftr-498	1501	11	of	of	ADP
ftr-498	1501	12	the	the	DET
ftr-498	1501	13	sovereign	sovereign	ADJ
ftr-498	1501	14	immunity	immunity	NOUN
ftr-498	1501	15	extends	extend	VERB
ftr-498	1501	16	only	only	ADV
ftr-498	1501	17	to	to	ADP
ftr-498	1501	18	the	the	DET
ftr-498	1501	19	payment	payment	NOUN
ftr-498	1501	20	of	of	ADP
ftr-498	1501	21	refunds	refund	NOUN
ftr-498	1501	22	insofar	insofar	ADV
ftr-498	1501	23	as	as	SCONJ
ftr-498	1501	24	the	the	DET
ftr-498	1501	25	incidence	incidence	NOUN
ftr-498	1501	26	of	of	ADP
ftr-498	1501	27	a	a	DET
ftr-498	1501	28	tax	tax	NOUN
ftr-498	1501	29	falls	fall	VERB
ftr-498	1501	30	on	on	ADP
ftr-498	1501	31	the	the	DET
ftr-498	1501	32	taxpayer	taxpayer	NOUN
ftr-498	1501	33	.	.	PUNCT
ftr-498	1502	1	the	the	DET
ftr-498	1502	2	court	court	NOUN
ftr-498	1502	3	rejoined	rejoin	VERB
ftr-498	1502	4	that	that	SCONJ
ftr-498	1502	5	it	it	PRON
ftr-498	1502	6	"	"	PUNCT
ftr-498	1502	7	need	need	AUX
ftr-498	1502	8	not	not	PART
ftr-498	1502	9	consider	consider	VERB
ftr-498	1502	10	the	the	DET
ftr-498	1502	11	import	import	NOUN
ftr-498	1502	12	of	of	ADP
ftr-498	1502	13	this	this	DET
ftr-498	1502	14	contention	contention	NOUN
ftr-498	1502	15	,	,	PUNCT
ftr-498	1502	16	"	"	PUNCT
ftr-498	1502	17	because	because	SCONJ
ftr-498	1502	18	the	the	DET
ftr-498	1502	19	state	state	NOUN
ftr-498	1502	20	's	's	PART
ftr-498	1502	21	brief	brief	NOUN
ftr-498	1502	22	,	,	PUNCT
ftr-498	1502	23	in	in	ADP
ftr-498	1502	24	the	the	DET
ftr-498	1502	25	court	court	NOUN
ftr-498	1502	26	's	's	PART
ftr-498	1502	27	opinion	opinion	NOUN
ftr-498	1502	28	,	,	PUNCT
ftr-498	1502	29	misdescribed	misdescribe	VERB
ftr-498	1502	30	florida	florida	PROPN
ftr-498	1502	31	law	law	PROPN
ftr-498	1502	32	.	.	PUNCT
ftr-498	1503	1	mckesson	mckesson	PROPN
ftr-498	1503	2	,	,	PUNCT
ftr-498	1503	3	496	496	NUM
ftr-498	1503	4	u.s	u.s	PROPN
ftr-498	1503	5	.	.	PROPN
ftr-498	1503	6	at	at	ADP
ftr-498	1503	7	49	49	NUM
ftr-498	1503	8	n.34	n.34	NOUN
ftr-498	1503	9	.	.	PUNCT
ftr-498	1504	1	the	the	DET
ftr-498	1504	2	court	court	NOUN
ftr-498	1504	3	's	's	PART
ftr-498	1504	4	reading	reading	NOUN
ftr-498	1504	5	of	of	ADP
ftr-498	1504	6	the	the	DET
ftr-498	1504	7	florida	florida	PROPN
ftr-498	1504	8	decision	decision	NOUN
ftr-498	1504	9	on	on	ADP
ftr-498	1504	10	which	which	PRON
ftr-498	1504	11	the	the	DET
ftr-498	1504	12	state	state	NOUN
ftr-498	1504	13	relied	rely	VERB
ftr-498	1504	14	in	in	ADP
ftr-498	1504	15	its	its	PRON
ftr-498	1504	16	brief	brief	NOUN
ftr-498	1504	17	does	do	AUX
ftr-498	1504	18	,	,	PUNCT
ftr-498	1504	19	in	in	ADP
ftr-498	1504	20	fact	fact	NOUN
ftr-498	1504	21	,	,	PUNCT
ftr-498	1504	22	seem	seem	VERB
ftr-498	1504	23	right	right	ADJ
ftr-498	1504	24	.	.	PUNCT
ftr-498	1505	1	the	the	DET
ftr-498	1505	2	state	state	NOUN
ftr-498	1505	3	was	be	AUX
ftr-498	1505	4	overreaching	overreach	VERB
ftr-498	1505	5	.	.	PUNCT
ftr-498	1506	1	but	but	CCONJ
ftr-498	1506	2	the	the	DET
ftr-498	1506	3	court	court	NOUN
ftr-498	1506	4	's	's	PART
ftr-498	1506	5	refusal	refusal	NOUN
ftr-498	1506	6	to	to	PART
ftr-498	1506	7	pronounce	pronounce	VERB
ftr-498	1506	8	on	on	ADP
ftr-498	1506	9	the	the	DET
ftr-498	1506	10	form	form	NOUN
ftr-498	1506	11	of	of	ADP
ftr-498	1506	12	florida	florida	PROPN
ftr-498	1506	13	's	's	PART
ftr-498	1506	14	argument	argument	NOUN
ftr-498	1506	15	invites	invite	VERB
ftr-498	1506	16	wonder	wonder	NOUN
ftr-498	1506	17	,	,	PUNCT
ftr-498	1506	18	because	because	SCONJ
ftr-498	1506	19	it	it	PRON
ftr-498	1506	20	calls	call	VERB
ftr-498	1506	21	into	into	ADP
ftr-498	1506	22	question	question	NOUN
ftr-498	1506	23	the	the	DET
ftr-498	1506	24	court	court	NOUN
ftr-498	1506	25	's	's	PART
ftr-498	1506	26	assertion	assertion	NOUN
ftr-498	1506	27	that	that	SCONJ
ftr-498	1506	28	a	a	DET
ftr-498	1506	29	complete	complete	ADJ
ftr-498	1506	30	refund	refund	NOUN
ftr-498	1506	31	is	be	AUX
ftr-498	1506	32	constitutionally	constitutionally	ADV
ftr-498	1506	33	required	require	VERB
ftr-498	1506	34	.	.	PUNCT
ftr-498	1507	1	the	the	DET
ftr-498	1507	2	court	court	NOUN
ftr-498	1507	3	ought	ought	AUX
ftr-498	1507	4	to	to	PART
ftr-498	1507	5	have	have	AUX
ftr-498	1507	6	explained	explain	VERB
ftr-498	1507	7	the	the	DET
ftr-498	1507	8	ground	ground	NOUN
ftr-498	1507	9	for	for	ADP
ftr-498	1507	10	its	its	PRON
ftr-498	1507	11	narrow	narrow	ADJ
ftr-498	1507	12	rejection	rejection	NOUN
ftr-498	1507	13	of	of	ADP
ftr-498	1507	14	florida	florida	PROPN
ftr-498	1507	15	's	's	PART
ftr-498	1507	16	argument	argument	NOUN
ftr-498	1507	17	more	more	ADV
ftr-498	1507	18	clearly	clearly	ADV
ftr-498	1507	19	,	,	PUNCT
ftr-498	1507	20	to	to	PART
ftr-498	1507	21	ward	ward	VERB
ftr-498	1507	22	off	off	ADP
ftr-498	1507	23	any	any	DET
ftr-498	1507	24	doubts	doubt	NOUN
ftr-498	1507	25	about	about	ADP
ftr-498	1507	26	the	the	DET
ftr-498	1507	27	pass	pass	VERB
ftr-498	1507	28	-	-	PUNCT
ftr-498	1507	29	on	on	ADP
ftr-498	1507	30	doctrine	doctrine	NOUN
ftr-498	1507	31	it	it	PRON
ftr-498	1507	32	did	do	AUX
ftr-498	1507	33	not	not	PART
ftr-498	1507	34	intend	intend	VERB
ftr-498	1507	35	to	to	PART
ftr-498	1507	36	engender	engender	VERB
ftr-498	1507	37	.	.	PUNCT
ftr-498	1508	1	208	208	NUM
ftr-498	1508	2	.	.	X
ftr-498	1509	1	468	468	NUM
ftr-498	1509	2	u.s	u.s	PROPN
ftr-498	1509	3	.	.	PROPN
ftr-498	1509	4	263	263	NUM
ftr-498	1509	5	(	(	PUNCT
ftr-498	1509	6	1984	1984	NUM
ftr-498	1509	7	)	)	PUNCT
ftr-498	1509	8	.	.	PUNCT
ftr-498	1510	1	209	209	NUM
ftr-498	1510	2	.	.	PUNCT
ftr-498	1511	1	see	see	VERB
ftr-498	1511	2	beam	beam	NOUN
ftr-498	1511	3	,	,	PUNCT
ftr-498	1512	1	i	i	PRON
ftr-498	1512	2	l1	l1	PROPN
ftr-498	1512	3	s.	s.	PROPN
ftr-498	1512	4	ct	ct	PROPN
ftr-498	1512	5	.	.	PUNCT
ftr-498	1513	1	at	at	ADP
ftr-498	1513	2	2445	2445	NUM
ftr-498	1513	3	(	(	PUNCT
ftr-498	1513	4	opinion	opinion	NOUN
ftr-498	1513	5	of	of	ADP
ftr-498	1513	6	souter	souter	PROPN
ftr-498	1513	7	.	.	PUNCT
ftr-498	1513	8	j.	j.	PROPN
ftr-498	1513	9	)	)	PUNCT
ftr-498	1513	10	.	.	PUNCT
ftr-498	1514	1	19931	19931	NUM
ftr-498	1514	2	florida	florida	PROPN
ftr-498	1514	3	tax	tax	PROPN
ftr-498	1514	4	review	review	NOUN
ftr-498	1514	5	court	court	NOUN
ftr-498	1514	6	's	's	PART
ftr-498	1514	7	recent	recent	ADJ
ftr-498	1514	8	due	due	ADJ
ftr-498	1514	9	process	process	NOUN
ftr-498	1514	10	jurisprudence	jurisprudence	NOUN
ftr-498	1514	11	concerning	concern	VERB
ftr-498	1514	12	retroactivity	retroactivity	NOUN
ftr-498	1514	13	and	and	CCONJ
ftr-498	1514	14	remedies	remedy	NOUN
ftr-498	1514	15	,	,	PUNCT
ftr-498	1514	16	are	be	AUX
ftr-498	1514	17	silent	silent	ADJ
ftr-498	1514	18	on	on	ADP
ftr-498	1514	19	this	this	DET
ftr-498	1514	20	important	important	ADJ
ftr-498	1514	21	point.21	point.21	NOUN
ftr-498	1514	22	insofar	insofar	ADV
ftr-498	1514	23	as	as	SCONJ
ftr-498	1514	24	davis	davis	NOUN
ftr-498	1514	25	-	-	PUNCT
ftr-498	1514	26	type	type	NOUN
ftr-498	1514	27	suits	suit	NOUN
ftr-498	1514	28	are	be	AUX
ftr-498	1514	29	resolved	resolve	VERB
ftr-498	1514	30	judicially	judicially	ADV
ftr-498	1514	31	rather	rather	ADV
ftr-498	1514	32	than	than	ADP
ftr-498	1514	33	legislatively	legislatively	ADV
ftr-498	1514	34	,	,	PUNCT
ftr-498	1514	35	state	state	NOUN
ftr-498	1514	36	courts	court	NOUN
ftr-498	1514	37	will	will	AUX
ftr-498	1514	38	probably	probably	ADV
ftr-498	1514	39	invoke	invoke	VERB
ftr-498	1514	40	provisions	provision	NOUN
ftr-498	1514	41	of	of	ADP
ftr-498	1514	42	state	state	NOUN
ftr-498	1514	43	income	income	NOUN
ftr-498	1514	44	tax	tax	NOUN
ftr-498	1514	45	laws	law	NOUN
ftr-498	1514	46	that	that	PRON
ftr-498	1514	47	specify	specify	VERB
ftr-498	1514	48	when	when	SCONJ
ftr-498	1514	49	interest	interest	NOUN
ftr-498	1514	50	is	be	AUX
ftr-498	1514	51	to	to	PART
ftr-498	1514	52	be	be	AUX
ftr-498	1514	53	paid	pay	VERB
ftr-498	1514	54	and	and	CCONJ
ftr-498	1514	55	describe	describe	VERB
ftr-498	1514	56	how	how	SCONJ
ftr-498	1514	57	it	it	PRON
ftr-498	1514	58	is	be	AUX
ftr-498	1514	59	to	to	PART
ftr-498	1514	60	be	be	AUX
ftr-498	1514	61	calculated	calculate	VERB
ftr-498	1514	62	on	on	ADP
ftr-498	1514	63	both	both	DET
ftr-498	1514	64	refunds	refund	NOUN
ftr-498	1514	65	and	and	CCONJ
ftr-498	1514	66	retroactive	retroactive	ADJ
ftr-498	1514	67	taxes	taxis	NOUN
ftr-498	1514	68	.	.	PUNCT
ftr-498	1515	1	in	in	ADP
ftr-498	1515	2	doing	do	VERB
ftr-498	1515	3	so	so	ADV
ftr-498	1515	4	,	,	PUNCT
ftr-498	1515	5	however	however	ADV
ftr-498	1515	6	,	,	PUNCT
ftr-498	1515	7	mckesson	mckesson	PROPN
ftr-498	1515	8	'	'	PART
ftr-498	1515	9	s	s	PART
ftr-498	1515	10	reasoning	reasoning	NOUN
ftr-498	1515	11	obligates	obligate	VERB
ftr-498	1515	12	them	they	PRON
ftr-498	1515	13	to	to	PART
ftr-498	1515	14	ask	ask	VERB
ftr-498	1515	15	whether	whether	SCONJ
ftr-498	1515	16	these	these	DET
ftr-498	1515	17	provisions	provision	NOUN
ftr-498	1515	18	of	of	ADP
ftr-498	1515	19	state	state	NOUN
ftr-498	1515	20	law	law	NOUN
ftr-498	1515	21	satisfy	satisfy	VERB
ftr-498	1515	22	whatever	whatever	DET
ftr-498	1515	23	standard	standard	NOUN
ftr-498	1515	24	is	be	AUX
ftr-498	1515	25	implicit	implicit	ADJ
ftr-498	1515	26	in	in	ADP
ftr-498	1515	27	the	the	DET
ftr-498	1515	28	federal	federal	ADJ
ftr-498	1515	29	due	due	ADJ
ftr-498	1515	30	process	process	NOUN
ftr-498	1515	31	clause	clause	NOUN
ftr-498	1515	32	.	.	PUNCT
ftr-498	1515	33	"	"	PUNCT
ftr-498	1516	1	l	l	NOUN
ftr-498	1516	2	if	if	SCONJ
ftr-498	1516	3	the	the	DET
ftr-498	1516	4	due	due	ADJ
ftr-498	1516	5	process	process	NOUN
ftr-498	1516	6	clause	clause	NOUN
ftr-498	1516	7	,	,	PUNCT
ftr-498	1516	8	as	as	SCONJ
ftr-498	1516	9	construed	construe	VERB
ftr-498	1516	10	in	in	ADP
ftr-498	1516	11	mckesson	mckesson	PROPN
ftr-498	1516	12	,	,	PUNCT
ftr-498	1516	13	requires	require	VERB
ftr-498	1516	14	that	that	SCONJ
ftr-498	1516	15	interest	interest	NOUN
ftr-498	1516	16	be	be	AUX
ftr-498	1516	17	taken	take	VERB
ftr-498	1516	18	into	into	ADP
ftr-498	1516	19	account	account	NOUN
ftr-498	1516	20	,	,	PUNCT
ftr-498	1516	21	then	then	ADV
ftr-498	1516	22	,	,	PUNCT
ftr-498	1516	23	to	to	ADP
ftr-498	1516	24	the	the	DET
ftr-498	1516	25	extent	extent	NOUN
ftr-498	1516	26	that	that	SCONJ
ftr-498	1516	27	these	these	DET
ftr-498	1516	28	provisions	provision	NOUN
ftr-498	1516	29	require	require	VERB
ftr-498	1516	30	that	that	SCONJ
ftr-498	1516	31	too	too	ADV
ftr-498	1516	32	little	little	ADJ
ftr-498	1516	33	interest	interest	NOUN
ftr-498	1516	34	be	be	AUX
ftr-498	1516	35	paid	pay	VERB
ftr-498	1516	36	on	on	ADP
ftr-498	1516	37	refunds	refund	NOUN
ftr-498	1516	38	,	,	PUNCT
ftr-498	1516	39	judges	judge	NOUN
ftr-498	1516	40	must	must	AUX
ftr-498	1516	41	,	,	PUNCT
ftr-498	1516	42	under	under	ADP
ftr-498	1516	43	the	the	DET
ftr-498	1516	44	supremacy	supremacy	NOUN
ftr-498	1516	45	clause	clause	NOUN
ftr-498	1516	46	,	,	PUNCT
ftr-498	1516	47	ask	ask	VERB
ftr-498	1516	48	more	more	ADJ
ftr-498	1516	49	of	of	ADP
ftr-498	1516	50	the	the	DET
ftr-498	1516	51	state	state	NOUN
ftr-498	1516	52	than	than	ADP
ftr-498	1516	53	its	its	PRON
ftr-498	1516	54	laws	law	NOUN
ftr-498	1516	55	currently	currently	ADV
ftr-498	1516	56	offer	offer	VERB
ftr-498	1516	57	.	.	PUNCT
ftr-498	1517	1	the	the	DET
ftr-498	1517	2	same	same	ADJ
ftr-498	1517	3	is	be	AUX
ftr-498	1517	4	true	true	ADJ
ftr-498	1517	5	if	if	SCONJ
ftr-498	1517	6	interest	interest	NOUN
ftr-498	1517	7	is	be	AUX
ftr-498	1517	8	required	require	VERB
ftr-498	1517	9	on	on	ADP
ftr-498	1517	10	retroactive	retroactive	ADJ
ftr-498	1517	11	taxes	taxis	NOUN
ftr-498	1517	12	imposed	impose	VERB
ftr-498	1517	13	on	on	ADP
ftr-498	1517	14	state	state	NOUN
ftr-498	1517	15	retirees	retiree	NOUN
ftr-498	1517	16	:	:	PUNCT
ftr-498	1517	17	a	a	DET
ftr-498	1517	18	figure	figure	NOUN
ftr-498	1517	19	that	that	PRON
ftr-498	1517	20	is	be	AUX
ftr-498	1517	21	too	too	ADV
ftr-498	1517	22	low	low	ADJ
ftr-498	1517	23	could	could	AUX
ftr-498	1517	24	conceivably	conceivably	ADV
ftr-498	1517	25	infringe	infringe	VERB
ftr-498	1517	26	the	the	DET
ftr-498	1517	27	rights	right	NOUN
ftr-498	1517	28	of	of	ADP
ftr-498	1517	29	federal	federal	ADJ
ftr-498	1517	30	retirees	retiree	NOUN
ftr-498	1517	31	or	or	CCONJ
ftr-498	1517	32	of	of	ADP
ftr-498	1517	33	the	the	DET
ftr-498	1517	34	federal	federal	ADJ
ftr-498	1517	35	government	government	NOUN
ftr-498	1517	36	.	.	PUNCT
ftr-498	1518	1	22	22	NUM
ftr-498	1518	2	needless	needless	ADJ
ftr-498	1518	3	to	to	PART
ftr-498	1518	4	say	say	VERB
ftr-498	1518	5	,	,	PUNCT
ftr-498	1518	6	if	if	SCONJ
ftr-498	1518	7	a	a	DET
ftr-498	1518	8	state	state	NOUN
ftr-498	1518	9	did	do	AUX
ftr-498	1518	10	not	not	PART
ftr-498	1518	11	provide	provide	VERB
ftr-498	1518	12	for	for	ADP
ftr-498	1518	13	the	the	DET
ftr-498	1518	14	payment	payment	NOUN
ftr-498	1518	15	of	of	ADP
ftr-498	1518	16	any	any	DET
ftr-498	1518	17	interest	interest	NOUN
ftr-498	1518	18	on	on	ADP
ftr-498	1518	19	refunds	refund	NOUN
ftr-498	1518	20	or	or	CCONJ
ftr-498	1518	21	retroactive	retroactive	ADJ
ftr-498	1518	22	taxes	taxis	NOUN
ftr-498	1518	23	,	,	PUNCT
ftr-498	1518	24	judges	judge	NOUN
ftr-498	1518	25	would	would	AUX
ftr-498	1518	26	have	have	VERB
ftr-498	1518	27	to	to	PART
ftr-498	1518	28	face	face	VERB
ftr-498	1518	29	the	the	DET
ftr-498	1518	30	question	question	NOUN
ftr-498	1518	31	of	of	ADP
ftr-498	1518	32	mckesson	mckesson	PROPN
ftr-498	1518	33	's	's	PART
ftr-498	1518	34	demands	demand	NOUN
ftr-498	1518	35	with	with	ADP
ftr-498	1518	36	even	even	ADV
ftr-498	1518	37	more	more	ADJ
ftr-498	1518	38	earnestness	earnestness	NOUN
ftr-498	1518	39	in	in	ADP
ftr-498	1518	40	ordering	order	VERB
ftr-498	1518	41	relief	relief	NOUN
ftr-498	1518	42	under	under	ADP
ftr-498	1518	43	davis	davis	PROPN
ftr-498	1518	44	and	and	CCONJ
ftr-498	1518	45	harper	harper	NOUN
ftr-498	1518	46	.	.	PUNCT
ftr-498	1519	1	although	although	SCONJ
ftr-498	1519	2	the	the	DET
ftr-498	1519	3	court	court	NOUN
ftr-498	1519	4	has	have	AUX
ftr-498	1519	5	not	not	PART
ftr-498	1519	6	straightforwardly	straightforwardly	ADV
ftr-498	1519	7	addressed	address	VERB
ftr-498	1519	8	this	this	DET
ftr-498	1519	9	question	question	NOUN
ftr-498	1519	10	,	,	PUNCT
ftr-498	1519	11	mckesson	mckesson	PROPN
ftr-498	1519	12	's	's	PART
ftr-498	1519	13	reasoning	reasoning	NOUN
ftr-498	1519	14	strongly	strongly	ADV
ftr-498	1519	15	supports	support	VERB
ftr-498	1519	16	the	the	DET
ftr-498	1519	17	conclusion	conclusion	NOUN
ftr-498	1519	18	that	that	SCONJ
ftr-498	1519	19	the	the	DET
ftr-498	1519	20	payment	payment	NOUN
ftr-498	1519	21	of	of	ADP
ftr-498	1519	22	adequate	adequate	ADJ
ftr-498	1519	23	interest	interest	NOUN
ftr-498	1519	24	is	be	AUX
ftr-498	1519	25	constitutionally	constitutionally	ADV
ftr-498	1519	26	mandatory	mandatory	ADJ
ftr-498	1519	27	to	to	PART
ftr-498	1519	28	remedy	remedy	VERB
ftr-498	1519	29	typical	typical	ADJ
ftr-498	1519	30	instances	instance	NOUN
ftr-498	1519	31	of	of	ADP
ftr-498	1519	32	unlawful	unlawful	ADJ
ftr-498	1519	33	discriminatory	discriminatory	ADJ
ftr-498	1519	34	taxation.2i	taxation.2i	PROPN
ftr-498	1519	35	"	"	PUNCT
ftr-498	1519	36	the	the	DET
ftr-498	1519	37	court	court	NOUN
ftr-498	1519	38	's	's	PART
ftr-498	1519	39	opinion	opinion	NOUN
ftr-498	1519	40	stressed	stress	VERB
ftr-498	1519	41	repeatedly	repeatedly	ADV
ftr-498	1519	42	the	the	DET
ftr-498	1519	43	imperative	imperative	NOUN
ftr-498	1519	44	of	of	ADP
ftr-498	1519	45	placing	place	VERB
ftr-498	1519	46	the	the	DET
ftr-498	1519	47	two	two	NUM
ftr-498	1519	48	sets	set	NOUN
ftr-498	1519	49	of	of	ADP
ftr-498	1519	50	taxpayers	taxpayer	NOUN
ftr-498	1519	51	who	who	PRON
ftr-498	1519	52	had	have	AUX
ftr-498	1519	53	been	be	AUX
ftr-498	1519	54	treated	treat	VERB
ftr-498	1519	55	210	210	NUM
ftr-498	1519	56	.	.	PUNCT
ftr-498	1520	1	given	give	VERB
ftr-498	1520	2	the	the	DET
ftr-498	1520	3	length	length	NOUN
ftr-498	1520	4	of	of	ADP
ftr-498	1520	5	time	time	NOUN
ftr-498	1520	6	that	that	PRON
ftr-498	1520	7	has	have	AUX
ftr-498	1520	8	elapsed	elapse	VERB
ftr-498	1520	9	since	since	SCONJ
ftr-498	1520	10	the	the	DET
ftr-498	1520	11	tax	tax	NOUN
ftr-498	1520	12	years	year	NOUN
ftr-498	1520	13	in	in	ADP
ftr-498	1520	14	dispute	dispute	NOUN
ftr-498	1520	15	,	,	PUNCT
ftr-498	1520	16	the	the	DET
ftr-498	1520	17	amount	amount	NOUN
ftr-498	1520	18	of	of	ADP
ftr-498	1520	19	interest	interest	NOUN
ftr-498	1520	20	at	at	ADP
ftr-498	1520	21	stake	stake	NOUN
ftr-498	1520	22	is	be	AUX
ftr-498	1520	23	large	large	ADJ
ftr-498	1520	24	,	,	PUNCT
ftr-498	1520	25	both	both	CCONJ
ftr-498	1520	26	absolutely	absolutely	ADV
ftr-498	1520	27	and	and	CCONJ
ftr-498	1520	28	relative	relative	ADJ
ftr-498	1520	29	to	to	ADP
ftr-498	1520	30	the	the	DET
ftr-498	1520	31	initial	initial	ADJ
ftr-498	1520	32	amount	amount	NOUN
ftr-498	1520	33	of	of	ADP
ftr-498	1520	34	tax	tax	NOUN
ftr-498	1520	35	that	that	PRON
ftr-498	1520	36	formed	form	VERB
ftr-498	1520	37	the	the	DET
ftr-498	1520	38	basis	basis	NOUN
ftr-498	1520	39	for	for	ADP
ftr-498	1520	40	suit	suit	NOUN
ftr-498	1520	41	.	.	PUNCT
ftr-498	1521	1	for	for	ADP
ftr-498	1521	2	example	example	NOUN
ftr-498	1521	3	,	,	PUNCT
ftr-498	1521	4	if	if	SCONJ
ftr-498	1521	5	one	one	PRON
ftr-498	1521	6	assumes	assume	VERB
ftr-498	1521	7	an	an	DET
ftr-498	1521	8	interest	interest	NOUN
ftr-498	1521	9	rate	rate	NOUN
ftr-498	1521	10	of	of	ADP
ftr-498	1521	11	8	8	NUM
ftr-498	1521	12	%	%	NOUN
ftr-498	1521	13	,	,	PUNCT
ftr-498	1521	14	a	a	DET
ftr-498	1521	15	refund	refund	NOUN
ftr-498	1521	16	with	with	ADP
ftr-498	1521	17	interest	interest	NOUN
ftr-498	1521	18	in	in	ADP
ftr-498	1521	19	1993	1993	NUM
ftr-498	1521	20	of	of	ADP
ftr-498	1521	21	a	a	DET
ftr-498	1521	22	$	$	SYM
ftr-498	1521	23	10	10	NUM
ftr-498	1521	24	tax	tax	NOUN
ftr-498	1521	25	paid	pay	VERB
ftr-498	1521	26	in	in	ADP
ftr-498	1521	27	1986	1986	NUM
ftr-498	1521	28	would	would	AUX
ftr-498	1521	29	total	total	VERB
ftr-498	1521	30	approximately	approximately	ADV
ftr-498	1521	31	$	$	SYM
ftr-498	1521	32	17.14	17.14	NUM
ftr-498	1521	33	in	in	ADP
ftr-498	1521	34	1993	1993	NUM
ftr-498	1521	35	dollars	dollar	NOUN
ftr-498	1521	36	.	.	PUNCT
ftr-498	1522	1	211	211	NUM
ftr-498	1522	2	.	.	PUNCT
ftr-498	1523	1	in	in	ADP
ftr-498	1523	2	hagge	hagge	PROPN
ftr-498	1523	3	v.	v.	PROPN
ftr-498	1523	4	iowa	iowa	PROPN
ftr-498	1523	5	dep't	dep't	NOUN
ftr-498	1523	6	of	of	ADP
ftr-498	1523	7	revenue	revenue	NOUN
ftr-498	1523	8	,	,	PUNCT
ftr-498	1523	9	lexis	lexis	NOUN
ftr-498	1523	10	,	,	PUNCT
ftr-498	1523	11	strax	strax	NOUN
ftr-498	1523	12	library	library	NOUN
ftr-498	1523	13	,	,	PUNCT
ftr-498	1523	14	iowa	iowa	PROPN
ftr-498	1523	15	file	file	PROPN
ftr-498	1523	16	,	,	PUNCT
ftr-498	1523	17	elec	elec	PROPN
ftr-498	1523	18	.	.	PUNCT
ftr-498	1524	1	cit	cit	PROPN
ftr-498	1524	2	.	.	PROPN
ftr-498	1524	3	,	,	PUNCT
ftr-498	1524	4	1993	1993	NUM
ftr-498	1524	5	iowa	iowa	PROPN
ftr-498	1524	6	sup	sup	PROPN
ftr-498	1524	7	.	.	PUNCT
ftr-498	1525	1	lexis	lexis	NOUN
ftr-498	1525	2	164	164	NUM
ftr-498	1525	3	(	(	PUNCT
ftr-498	1525	4	july	july	PROPN
ftr-498	1525	5	21	21	NUM
ftr-498	1525	6	,	,	PUNCT
ftr-498	1525	7	1993	1993	NUM
ftr-498	1525	8	)	)	PUNCT
ftr-498	1526	1	,	,	PUNCT
ftr-498	1526	2	the	the	DET
ftr-498	1526	3	iowa	iowa	PROPN
ftr-498	1526	4	supreme	supreme	PROPN
ftr-498	1526	5	court	court	PROPN
ftr-498	1526	6	ruled	rule	VERB
ftr-498	1526	7	,	,	PUNCT
ftr-498	1526	8	after	after	ADP
ftr-498	1526	9	harper	harper	NOUN
ftr-498	1526	10	,	,	PUNCT
ftr-498	1526	11	that	that	SCONJ
ftr-498	1526	12	the	the	DET
ftr-498	1526	13	state	state	NOUN
ftr-498	1526	14	must	must	AUX
ftr-498	1526	15	refund	refund	VERB
ftr-498	1526	16	taxes	taxis	NOUN
ftr-498	1526	17	paid	pay	VERB
ftr-498	1526	18	on	on	ADP
ftr-498	1526	19	their	their	PRON
ftr-498	1526	20	federal	federal	ADJ
ftr-498	1526	21	pensions	pension	NOUN
ftr-498	1526	22	by	by	ADP
ftr-498	1526	23	the	the	DET
ftr-498	1526	24	retired	retire	VERB
ftr-498	1526	25	federal	federal	ADJ
ftr-498	1526	26	workers	worker	NOUN
ftr-498	1526	27	who	who	PRON
ftr-498	1526	28	sued	sue	VERB
ftr-498	1526	29	.	.	PUNCT
ftr-498	1527	1	the	the	DET
ftr-498	1527	2	court	court	NOUN
ftr-498	1527	3	did	do	AUX
ftr-498	1527	4	,	,	PUNCT
ftr-498	1527	5	however	however	ADV
ftr-498	1527	6	,	,	PUNCT
ftr-498	1527	7	permit	permit	VERB
ftr-498	1527	8	the	the	DET
ftr-498	1527	9	state	state	NOUN
ftr-498	1527	10	to	to	PART
ftr-498	1527	11	pay	pay	VERB
ftr-498	1527	12	the	the	DET
ftr-498	1527	13	refunds	refund	NOUN
ftr-498	1527	14	over	over	ADP
ftr-498	1527	15	a	a	DET
ftr-498	1527	16	period	period	NOUN
ftr-498	1527	17	of	of	ADP
ftr-498	1527	18	four	four	NUM
ftr-498	1527	19	years	year	NOUN
ftr-498	1527	20	,	,	PUNCT
ftr-498	1527	21	with	with	ADP
ftr-498	1527	22	interest	interest	NOUN
ftr-498	1527	23	.	.	PUNCT
ftr-498	1528	1	i	i	PRON
ftr-498	1528	2	d.	d.	VERB
ftr-498	1528	3	at	at	ADP
ftr-498	1528	4	*	*	PROPN
ftr-498	1528	5	14	14	NUM
ftr-498	1528	6	.	.	PUNCT
ftr-498	1529	1	the	the	DET
ftr-498	1529	2	court	court	NOUN
ftr-498	1529	3	did	do	AUX
ftr-498	1529	4	not	not	PART
ftr-498	1529	5	ask	ask	VERB
ftr-498	1529	6	whether	whether	SCONJ
ftr-498	1529	7	the	the	DET
ftr-498	1529	8	rate	rate	NOUN
ftr-498	1529	9	of	of	ADP
ftr-498	1529	10	interest	interest	NOUN
ftr-498	1529	11	that	that	PRON
ftr-498	1529	12	state	state	NOUN
ftr-498	1529	13	law	law	NOUN
ftr-498	1529	14	prescribed	prescribe	VERB
ftr-498	1529	15	was	be	AUX
ftr-498	1529	16	constitutionally	constitutionally	ADV
ftr-498	1529	17	adequate	adequate	ADJ
ftr-498	1529	18	or	or	CCONJ
ftr-498	1529	19	excessive	excessive	ADJ
ftr-498	1529	20	.	.	PUNCT
ftr-498	1530	1	212	212	NUM
ftr-498	1530	2	.	.	PUNCT
ftr-498	1531	1	although	although	SCONJ
ftr-498	1531	2	in	in	ADP
ftr-498	1531	3	intergovernmental	intergovernmental	ADJ
ftr-498	1531	4	tax	tax	NOUN
ftr-498	1531	5	immunity	immunity	NOUN
ftr-498	1531	6	cases	case	VERB
ftr-498	1531	7	the	the	DET
ftr-498	1531	8	only	only	ADJ
ftr-498	1531	9	worry	worry	NOUN
ftr-498	1531	10	is	be	AUX
ftr-498	1531	11	whether	whether	SCONJ
ftr-498	1531	12	the	the	DET
ftr-498	1531	13	interest	interest	NOUN
ftr-498	1531	14	paid	pay	VERB
ftr-498	1531	15	or	or	CCONJ
ftr-498	1531	16	charged	charge	VERB
ftr-498	1531	17	is	be	AUX
ftr-498	1531	18	too	too	ADV
ftr-498	1531	19	low	low	ADJ
ftr-498	1531	20	,	,	PUNCT
ftr-498	1531	21	because	because	SCONJ
ftr-498	1531	22	that	that	DET
ftr-498	1531	23	doctrine	doctrine	NOUN
ftr-498	1531	24	does	do	AUX
ftr-498	1531	25	not	not	PART
ftr-498	1531	26	forbid	forbid	VERB
ftr-498	1531	27	a	a	DET
ftr-498	1531	28	state	state	NOUN
ftr-498	1531	29	from	from	ADP
ftr-498	1531	30	handicapping	handicap	VERB
ftr-498	1531	31	itself	itself	PRON
ftr-498	1531	32	,	,	PUNCT
ftr-498	1531	33	in	in	ADP
ftr-498	1531	34	equal	equal	ADJ
ftr-498	1531	35	protection	protection	NOUN
ftr-498	1531	36	and	and	CCONJ
ftr-498	1531	37	perhaps	perhaps	ADV
ftr-498	1531	38	certain	certain	ADJ
ftr-498	1531	39	other	other	ADJ
ftr-498	1531	40	tax	tax	NOUN
ftr-498	1531	41	cases	case	NOUN
ftr-498	1531	42	,	,	PUNCT
ftr-498	1531	43	a	a	DET
ftr-498	1531	44	state	state	NOUN
ftr-498	1531	45	might	might	AUX
ftr-498	1531	46	also	also	ADV
ftr-498	1531	47	have	have	VERB
ftr-498	1531	48	to	to	PART
ftr-498	1531	49	guard	guard	VERB
ftr-498	1531	50	against	against	ADP
ftr-498	1531	51	paying	pay	VERB
ftr-498	1531	52	too	too	ADV
ftr-498	1531	53	much	much	ADJ
ftr-498	1531	54	interest	interest	NOUN
ftr-498	1531	55	.	.	PUNCT
ftr-498	1532	1	the	the	DET
ftr-498	1532	2	danger	danger	NOUN
ftr-498	1532	3	is	be	AUX
ftr-498	1532	4	that	that	SCONJ
ftr-498	1532	5	it	it	PRON
ftr-498	1532	6	will	will	AUX
ftr-498	1532	7	replace	replace	VERB
ftr-498	1532	8	one	one	NUM
ftr-498	1532	9	form	form	NOUN
ftr-498	1532	10	of	of	ADP
ftr-498	1532	11	unlawful	unlawful	ADJ
ftr-498	1532	12	discrimination	discrimination	NOUN
ftr-498	1532	13	with	with	ADP
ftr-498	1532	14	another	another	PRON
ftr-498	1532	15	,	,	PUNCT
ftr-498	1532	16	privileging	privilege	VERB
ftr-498	1532	17	the	the	DET
ftr-498	1532	18	group	group	NOUN
ftr-498	1532	19	of	of	ADP
ftr-498	1532	20	taxpayers	taxpayer	NOUN
ftr-498	1532	21	that	that	PRON
ftr-498	1532	22	was	be	AUX
ftr-498	1532	23	once	once	ADV
ftr-498	1532	24	disfavored	disfavor	VERB
ftr-498	1532	25	.	.	PUNCT
ftr-498	1532	26	213	213	NUM
ftr-498	1532	27	.	.	PUNCT
ftr-498	1533	1	the	the	DET
ftr-498	1533	2	court	court	NOUN
ftr-498	1533	3	's	's	PART
ftr-498	1533	4	references	reference	NOUN
ftr-498	1533	5	to	to	ADP
ftr-498	1533	6	"	"	PUNCT
ftr-498	1533	7	a	a	DET
ftr-498	1533	8	refund	refund	NOUN
ftr-498	1533	9	of	of	ADP
ftr-498	1533	10	the	the	DET
ftr-498	1533	11	excess	excess	ADJ
ftr-498	1533	12	tax	tax	NOUN
ftr-498	1533	13	paid	pay	VERB
ftr-498	1533	14	,	,	PUNCT
ftr-498	1533	15	"	"	PUNCT
ftr-498	1533	16	mckesson	mckesson	PROPN
ftr-498	1533	17	,	,	PUNCT
ftr-498	1533	18	496	496	NUM
ftr-498	1533	19	u.s	u.s	PROPN
ftr-498	1533	20	.	.	PROPN
ftr-498	1533	21	at	at	ADP
ftr-498	1533	22	35	35	NUM
ftr-498	1533	23	,	,	PUNCT
ftr-498	1533	24	to	to	PART
ftr-498	1533	25	"	"	PUNCT
ftr-498	1533	26	refunding	refund	VERB
ftr-498	1533	27	the	the	DET
ftr-498	1533	28	tax	tax	NOUN
ftr-498	1533	29	previously	previously	ADV
ftr-498	1533	30	paid	pay	VERB
ftr-498	1533	31	,	,	PUNCT
ftr-498	1533	32	"	"	PUNCT
ftr-498	1533	33	i	i	PRON
ftr-498	1533	34	d.	d.	PROPN
ftr-498	1533	35	at	at	ADP
ftr-498	1533	36	39	39	NUM
ftr-498	1533	37	,	,	PUNCT
ftr-498	1533	38	to	to	ADP
ftr-498	1533	39	"	"	PUNCT
ftr-498	1533	40	a	a	DET
ftr-498	1533	41	full	full	ADJ
ftr-498	1533	42	refund	refund	NOUN
ftr-498	1533	43	of	of	ADP
ftr-498	1533	44	its	its	PRON
ftr-498	1533	45	tax	tax	NOUN
ftr-498	1533	46	payments	payment	NOUN
ftr-498	1533	47	,	,	PUNCT
ftr-498	1533	48	"	"	PUNCT
ftr-498	1533	49	i	i	PROPN
ftr-498	1533	50	d.	d.	PROPN
ftr-498	1533	51	,	,	PUNCT
ftr-498	1533	52	and	and	CCONJ
ftr-498	1533	53	similar	similar	ADJ
ftr-498	1533	54	locutions	locution	NOUN
ftr-498	1533	55	,	,	PUNCT
ftr-498	1533	56	without	without	ADP
ftr-498	1533	57	any	any	DET
ftr-498	1533	58	reference	reference	NOUN
ftr-498	1533	59	to	to	ADP
ftr-498	1533	60	interest	interest	NOUN
ftr-498	1533	61	,	,	PUNCT
ftr-498	1533	62	are	be	AUX
ftr-498	1533	63	plainly	plainly	ADV
ftr-498	1533	64	not	not	PART
ftr-498	1533	65	dispositive	dispositive	ADJ
ftr-498	1533	66	,	,	PUNCT
ftr-498	1533	67	because	because	SCONJ
ftr-498	1533	68	the	the	DET
ftr-498	1533	69	court	court	NOUN
ftr-498	1533	70	did	do	AUX
ftr-498	1533	71	not	not	PART
ftr-498	1533	72	consider	consider	VERB
ftr-498	1533	73	the	the	DET
ftr-498	1533	74	question	question	NOUN
ftr-498	1533	75	of	of	ADP
ftr-498	1533	76	interest	interest	NOUN
ftr-498	1533	77	explicitly	explicitly	ADV
ftr-498	1533	78	.	.	PUNCT
ftr-498	1534	1	[	[	X
ftr-498	1534	2	vol	vol	NOUN
ftr-498	1534	3	1:8	1:8	NUM
ftr-498	1534	4	harper	harper	NOUN
ftr-498	1534	5	and	and	CCONJ
ftr-498	1534	6	its	its	PRON
ftr-498	1534	7	aftermath	aftermath	NOUN
ftr-498	1534	8	differently	differently	ADV
ftr-498	1534	9	on	on	ADP
ftr-498	1534	10	as	as	ADV
ftr-498	1534	11	nearly	nearly	ADV
ftr-498	1534	12	an	an	DET
ftr-498	1534	13	equal	equal	ADJ
ftr-498	1534	14	footing	footing	NOUN
ftr-498	1534	15	as	as	SCONJ
ftr-498	1534	16	is	be	AUX
ftr-498	1534	17	still	still	ADV
ftr-498	1534	18	possible	possible	ADJ
ftr-498	1534	19	.	.	PUNCT
ftr-498	1535	1	a	a	DET
ftr-498	1535	2	state	state	NOUN
ftr-498	1535	3	's	's	PART
ftr-498	1535	4	overriding	override	VERB
ftr-498	1535	5	obligation	obligation	NOUN
ftr-498	1535	6	is	be	AUX
ftr-498	1535	7	to	to	PART
ftr-498	1535	8	"	"	PUNCT
ftr-498	1535	9	calibrat[e	calibrat[e	PROPN
ftr-498	1535	10	]	]	PUNCT
ftr-498	1535	11	the	the	DET
ftr-498	1535	12	retroactive	retroactive	ADJ
ftr-498	1535	13	assessment	assessment	NOUN
ftr-498	1535	14	[	[	X
ftr-498	1535	15	or	or	CCONJ
ftr-498	1535	16	refund	refund	VERB
ftr-498	1535	17	]	]	PUNCT
ftr-498	1535	18	to	to	PART
ftr-498	1535	19	create	create	VERB
ftr-498	1535	20	in	in	ADP
ftr-498	1535	21	hindsight	hindsight	ADJ
ftr-498	1535	22	a	a	DET
ftr-498	1535	23	nondiscriminatory	nondiscriminatory	ADJ
ftr-498	1535	24	scheme	scheme	NOUN
ftr-498	1535	25	.	.	PUNCT
ftr-498	1536	1	"2	"2	PROPN
ftr-498	1536	2	4	4	NUM
ftr-498	1536	3	unless	unless	SCONJ
ftr-498	1536	4	interest	interest	NOUN
ftr-498	1536	5	is	be	AUX
ftr-498	1536	6	paid	pay	VERB
ftr-498	1536	7	on	on	ADP
ftr-498	1536	8	refunds	refund	NOUN
ftr-498	1536	9	or	or	CCONJ
ftr-498	1536	10	demanded	demand	VERB
ftr-498	1536	11	of	of	ADP
ftr-498	1536	12	those	those	PRON
ftr-498	1536	13	who	who	PRON
ftr-498	1536	14	are	be	AUX
ftr-498	1536	15	taxed	tax	VERB
ftr-498	1536	16	retroactively	retroactively	ADV
ftr-498	1536	17	,	,	PUNCT
ftr-498	1536	18	a	a	DET
ftr-498	1536	19	large	large	ADJ
ftr-498	1536	20	portion	portion	NOUN
ftr-498	1536	21	of	of	ADP
ftr-498	1536	22	the	the	DET
ftr-498	1536	23	disparity	disparity	NOUN
ftr-498	1536	24	would	would	AUX
ftr-498	1536	25	survive	survive	VERB
ftr-498	1536	26	uncorrected	uncorrecte	VERB
ftr-498	1536	27	.	.	PUNCT
ftr-498	1537	1	it	it	PRON
ftr-498	1537	2	seems	seem	VERB
ftr-498	1537	3	unlikely	unlikely	ADJ
ftr-498	1537	4	that	that	SCONJ
ftr-498	1537	5	the	the	DET
ftr-498	1537	6	court	court	NOUN
ftr-498	1537	7	would	would	AUX
ftr-498	1537	8	tolerate	tolerate	VERB
ftr-498	1537	9	this	this	DET
ftr-498	1537	10	discrepancy	discrepancy	NOUN
ftr-498	1537	11	,	,	PUNCT
ftr-498	1537	12	given	give	VERB
ftr-498	1537	13	that	that	SCONJ
ftr-498	1537	14	the	the	DET
ftr-498	1537	15	harm	harm	NOUN
ftr-498	1537	16	to	to	ADP
ftr-498	1537	17	one	one	NUM
ftr-498	1537	18	set	set	NOUN
ftr-498	1537	19	of	of	ADP
ftr-498	1537	20	taxpayers	taxpayer	NOUN
ftr-498	1537	21	from	from	ADP
ftr-498	1537	22	neglecting	neglect	VERB
ftr-498	1537	23	interest	interest	NOUN
ftr-498	1537	24	would	would	AUX
ftr-498	1537	25	be	be	AUX
ftr-498	1537	26	substantial	substantial	ADJ
ftr-498	1537	27	and	and	CCONJ
ftr-498	1537	28	that	that	SCONJ
ftr-498	1537	29	the	the	DET
ftr-498	1537	30	same	same	ADJ
ftr-498	1537	31	predeprivation	predeprivation	NOUN
ftr-498	1537	32	procedures	procedure	NOUN
ftr-498	1537	33	that	that	PRON
ftr-498	1537	34	the	the	DET
ftr-498	1537	35	court	court	NOUN
ftr-498	1537	36	thought	think	VERB
ftr-498	1537	37	sufficient	sufficient	ADJ
ftr-498	1537	38	to	to	PART
ftr-498	1537	39	overcome	overcome	VERB
ftr-498	1537	40	states	state	NOUN
ftr-498	1537	41	'	'	PART
ftr-498	1537	42	equitable	equitable	ADJ
ftr-498	1537	43	objections	objection	NOUN
ftr-498	1537	44	to	to	PART
ftr-498	1537	45	retroactive	retroactive	VERB
ftr-498	1537	46	relief	relief	NOUN
ftr-498	1537	47	would	would	AUX
ftr-498	1537	48	apply	apply	VERB
ftr-498	1537	49	with	with	ADP
ftr-498	1537	50	equal	equal	ADJ
ftr-498	1537	51	force	force	NOUN
ftr-498	1537	52	to	to	ADP
ftr-498	1537	53	states	state	NOUN
ftr-498	1537	54	'	'	PART
ftr-498	1537	55	objections	objection	NOUN
ftr-498	1537	56	to	to	ADP
ftr-498	1537	57	paying	pay	VERB
ftr-498	1537	58	or	or	CCONJ
ftr-498	1537	59	charging	charge	VERB
ftr-498	1537	60	interest.2	interest.2	NOUN
ftr-498	1537	61	5	5	NUM
ftr-498	1537	62	the	the	DET
ftr-498	1537	63	takings	taking	NOUN
ftr-498	1537	64	clause	clause	NOUN
ftr-498	1537	65	offers	offer	VERB
ftr-498	1537	66	a	a	DET
ftr-498	1537	67	useful	useful	ADJ
ftr-498	1537	68	analogy	analogy	NOUN
ftr-498	1537	69	.	.	PUNCT
ftr-498	1538	1	"	"	PUNCT
ftr-498	1538	2	because	because	SCONJ
ftr-498	1538	3	exaction	exaction	NOUN
ftr-498	1538	4	of	of	ADP
ftr-498	1538	5	a	a	DET
ftr-498	1538	6	tax	tax	NOUN
ftr-498	1538	7	constitutes	constitute	VERB
ftr-498	1538	8	a	a	DET
ftr-498	1538	9	deprivation	deprivation	NOUN
ftr-498	1538	10	of	of	ADP
ftr-498	1538	11	property	property	NOUN
ftr-498	1538	12	,	,	PUNCT
ftr-498	1538	13	"	"	PUNCT
ftr-498	1538	14	the	the	DET
ftr-498	1538	15	state	state	NOUN
ftr-498	1538	16	must	must	AUX
ftr-498	1538	17	provide	provide	VERB
ftr-498	1538	18	taxpayers	taxpayer	NOUN
ftr-498	1538	19	with	with	ADP
ftr-498	1538	20	a	a	DET
ftr-498	1538	21	meaningful	meaningful	ADJ
ftr-498	1538	22	opportunity	opportunity	NOUN
ftr-498	1538	23	to	to	PART
ftr-498	1538	24	recover	recover	VERB
ftr-498	1538	25	their	their	PRON
ftr-498	1538	26	property	property	NOUN
ftr-498	1538	27	if	if	SCONJ
ftr-498	1538	28	it	it	PRON
ftr-498	1538	29	has	have	AUX
ftr-498	1538	30	been	be	AUX
ftr-498	1538	31	taken	take	VERB
ftr-498	1538	32	unlawfully.21	unlawfully.21	PROPN
ftr-498	1538	33	6	6	NUM
ftr-498	1538	34	but	but	CCONJ
ftr-498	1538	35	the	the	DET
ftr-498	1538	36	takings	taking	NOUN
ftr-498	1538	37	clause	clause	NOUN
ftr-498	1538	38	does	do	AUX
ftr-498	1538	39	not	not	PART
ftr-498	1538	40	permit	permit	VERB
ftr-498	1538	41	a	a	DET
ftr-498	1538	42	state	state	NOUN
ftr-498	1538	43	to	to	PART
ftr-498	1538	44	return	return	VERB
ftr-498	1538	45	the	the	DET
ftr-498	1538	46	property	property	NOUN
ftr-498	1538	47	without	without	ADP
ftr-498	1538	48	paying	pay	VERB
ftr-498	1538	49	the	the	DET
ftr-498	1538	50	owner	owner	NOUN
ftr-498	1538	51	for	for	ADP
ftr-498	1538	52	the	the	DET
ftr-498	1538	53	use	use	NOUN
ftr-498	1538	54	it	it	PRON
ftr-498	1538	55	has	have	AUX
ftr-498	1538	56	temporarily	temporarily	ADV
ftr-498	1538	57	made	make	VERB
ftr-498	1538	58	of	of	ADP
ftr-498	1538	59	it	it	PRON
ftr-498	1538	60	or	or	CCONJ
ftr-498	1538	61	for	for	ADP
ftr-498	1538	62	the	the	DET
ftr-498	1538	63	use	use	NOUN
ftr-498	1538	64	that	that	SCONJ
ftr-498	1538	65	the	the	DET
ftr-498	1538	66	owner	owner	NOUN
ftr-498	1538	67	had	have	AUX
ftr-498	1538	68	to	to	PART
ftr-498	1538	69	forgo	forgo	VERB
ftr-498	1538	70	while	while	SCONJ
ftr-498	1538	71	the	the	DET
ftr-498	1538	72	property	property	NOUN
ftr-498	1538	73	was	be	AUX
ftr-498	1538	74	kept	keep	VERB
ftr-498	1538	75	from	from	ADP
ftr-498	1538	76	him	he	PRON
ftr-498	1538	77	by	by	ADP
ftr-498	1538	78	the	the	DET
ftr-498	1538	79	state.217	state.217	NOUN
ftr-498	1538	80	the	the	DET
ftr-498	1538	81	state	state	NOUN
ftr-498	1538	82	must	must	AUX
ftr-498	1538	83	furnish	furnish	VERB
ftr-498	1538	84	compensation	compensation	NOUN
ftr-498	1538	85	even	even	ADV
ftr-498	1538	86	for	for	ADP
ftr-498	1538	87	temporary	temporary	ADJ
ftr-498	1538	88	regulatory	regulatory	ADJ
ftr-498	1538	89	takings	taking	NOUN
ftr-498	1538	90	.	.	PUNCT
ftr-498	1539	1	218	218	NUM
ftr-498	1539	2	if	if	SCONJ
ftr-498	1539	3	the	the	DET
ftr-498	1539	4	property	property	NOUN
ftr-498	1539	5	taken	take	VERB
ftr-498	1539	6	is	be	AUX
ftr-498	1539	7	cash	cash	NOUN
ftr-498	1539	8	,	,	PUNCT
ftr-498	1539	9	the	the	DET
ftr-498	1539	10	measure	measure	NOUN
ftr-498	1539	11	of	of	ADP
ftr-498	1539	12	its	its	PRON
ftr-498	1539	13	use	use	NOUN
ftr-498	1539	14	value	value	NOUN
ftr-498	1539	15	,	,	PUNCT
ftr-498	1539	16	and	and	CCONJ
ftr-498	1539	17	thus	thus	ADV
ftr-498	1539	18	the	the	DET
ftr-498	1539	19	compensation	compensation	NOUN
ftr-498	1539	20	that	that	PRON
ftr-498	1539	21	is	be	AUX
ftr-498	1539	22	due	due	ADJ
ftr-498	1539	23	,	,	PUNCT
ftr-498	1539	24	is	be	AUX
ftr-498	1539	25	some	some	DET
ftr-498	1539	26	rate	rate	NOUN
ftr-498	1539	27	of	of	ADP
ftr-498	1539	28	interest	interest	NOUN
ftr-498	1539	29	.	.	PUNCT
ftr-498	1540	1	the	the	DET
ftr-498	1540	2	court	court	NOUN
ftr-498	1540	3	's	's	PART
ftr-498	1540	4	insistence	insistence	NOUN
ftr-498	1540	5	in	in	ADP
ftr-498	1540	6	harper	harper	NOUN
ftr-498	1540	7	,	,	PUNCT
ftr-498	1540	8	mckesson	mckesson	PROPN
ftr-498	1540	9	,	,	PUNCT
ftr-498	1540	10	and	and	CCONJ
ftr-498	1540	11	a	a	DET
ftr-498	1540	12	raft	raft	NOUN
ftr-498	1540	13	of	of	ADP
ftr-498	1540	14	earlier	early	ADJ
ftr-498	1540	15	cases	case	NOUN
ftr-498	1540	16	that	that	PRON
ftr-498	1540	17	states	state	NOUN
ftr-498	1540	18	have	have	VERB
ftr-498	1540	19	some	some	DET
ftr-498	1540	20	latitude	latitude	NOUN
ftr-498	1540	21	in	in	ADP
ftr-498	1540	22	structuring	structure	VERB
ftr-498	1540	23	a	a	DET
ftr-498	1540	24	constitutionally	constitutionally	ADV
ftr-498	1540	25	acceptable	acceptable	ADJ
ftr-498	1540	26	solution	solution	NOUN
ftr-498	1540	27	,	,	PUNCT
ftr-498	1540	28	together	together	ADV
ftr-498	1540	29	with	with	ADP
ftr-498	1540	30	its	its	PRON
ftr-498	1540	31	readiness	readiness	NOUN
ftr-498	1540	32	to	to	PART
ftr-498	1540	33	settle	settle	VERB
ftr-498	1540	34	for	for	ADP
ftr-498	1540	35	less	less	ADJ
ftr-498	1540	36	than	than	ADP
ftr-498	1540	37	perfect	perfect	ADJ
ftr-498	1540	38	remedies,2	remedies,2	NOUN
ftr-498	1540	39	19	19	NUM
ftr-498	1540	40	renders	render	VERB
ftr-498	1540	41	it	it	PRON
ftr-498	1540	42	unlikely	unlikely	ADJ
ftr-498	1540	43	that	that	SCONJ
ftr-498	1540	44	the	the	DET
ftr-498	1540	45	court	court	NOUN
ftr-498	1540	46	would	would	AUX
ftr-498	1540	47	find	find	VERB
ftr-498	1540	48	that	that	SCONJ
ftr-498	1540	49	the	the	DET
ftr-498	1540	50	due	due	ADJ
ftr-498	1540	51	process	process	NOUN
ftr-498	1540	52	clause	clause	NOUN
ftr-498	1540	53	mandates	mandate	VERB
ftr-498	1540	54	a	a	DET
ftr-498	1540	55	specific	specific	ADJ
ftr-498	1540	56	rate	rate	NOUN
ftr-498	1540	57	of	of	ADP
ftr-498	1540	58	interest	interest	NOUN
ftr-498	1540	59	.	.	PUNCT
ftr-498	1541	1	a	a	DET
ftr-498	1541	2	band	band	NOUN
ftr-498	1541	3	of	of	ADP
ftr-498	1541	4	interest	interest	NOUN
ftr-498	1541	5	rates	rate	NOUN
ftr-498	1541	6	,	,	PUNCT
ftr-498	1541	7	of	of	ADP
ftr-498	1541	8	uncertain	uncertain	ADJ
ftr-498	1541	9	breadth	breadth	NOUN
ftr-498	1541	10	but	but	CCONJ
ftr-498	1541	11	roughly	roughly	ADV
ftr-498	1541	12	tracking	track	VERB
ftr-498	1541	13	a	a	DET
ftr-498	1541	14	secure	secure	ADJ
ftr-498	1541	15	investment	investment	NOUN
ftr-498	1541	16	return	return	NOUN
ftr-498	1541	17	,	,	PUNCT
ftr-498	1541	18	would	would	AUX
ftr-498	1541	19	214	214	NUM
ftr-498	1541	20	.	.	PUNCT
ftr-498	1542	1	i	i	PRON
ftr-498	1542	2	d.	d.	PROPN
ftr-498	1542	3	at	at	ADP
ftr-498	1542	4	40	40	NUM
ftr-498	1542	5	.	.	PUNCT
ftr-498	1543	1	215	215	NUM
ftr-498	1543	2	.	.	PUNCT
ftr-498	1543	3	richard	richard	PROPN
ftr-498	1543	4	fallon	fallon	PROPN
ftr-498	1543	5	and	and	CCONJ
ftr-498	1543	6	daniel	daniel	PROPN
ftr-498	1543	7	meltzer	meltzer	PROPN
ftr-498	1543	8	advance	advance	VERB
ftr-498	1543	9	a	a	DET
ftr-498	1543	10	parallel	parallel	ADJ
ftr-498	1543	11	argument	argument	NOUN
ftr-498	1543	12	regarding	regard	VERB
ftr-498	1543	13	a	a	DET
ftr-498	1543	14	state	state	NOUN
ftr-498	1543	15	's	's	PART
ftr-498	1543	16	decision	decision	NOUN
ftr-498	1543	17	to	to	PART
ftr-498	1543	18	refund	refund	VERB
ftr-498	1543	19	unlawfully	unlawfully	ADV
ftr-498	1543	20	collected	collect	VERB
ftr-498	1543	21	taxes	taxis	NOUN
ftr-498	1543	22	in	in	ADP
ftr-498	1543	23	installment	installment	NOUN
ftr-498	1543	24	payments	payment	NOUN
ftr-498	1543	25	,	,	PUNCT
ftr-498	1543	26	an	an	DET
ftr-498	1543	27	option	option	NOUN
ftr-498	1543	28	the	the	DET
ftr-498	1543	29	court	court	NOUN
ftr-498	1543	30	mentioned	mention	VERB
ftr-498	1543	31	in	in	ADP
ftr-498	1543	32	mckesson	mckesson	NOUN
ftr-498	1543	33	:	:	PUNCT
ftr-498	1544	1	[	[	X
ftr-498	1544	2	u]nless	u]nless	NOUN
ftr-498	1544	3	the	the	DET
ftr-498	1544	4	states	state	NOUN
ftr-498	1544	5	are	be	AUX
ftr-498	1544	6	required	require	VERB
ftr-498	1544	7	to	to	PART
ftr-498	1544	8	pay	pay	VERB
ftr-498	1544	9	interest	interest	NOUN
ftr-498	1544	10	,	,	PUNCT
ftr-498	1544	11	stretching	stretch	VERB
ftr-498	1544	12	out	out	ADP
ftr-498	1544	13	refund	refund	NOUN
ftr-498	1544	14	payments	payment	NOUN
ftr-498	1544	15	would	would	AUX
ftr-498	1544	16	obviously	obviously	ADV
ftr-498	1544	17	reduce	reduce	VERB
ftr-498	1544	18	the	the	DET
ftr-498	1544	19	real	real	ADJ
ftr-498	1544	20	economic	economic	ADJ
ftr-498	1544	21	value	value	NOUN
ftr-498	1544	22	of	of	ADP
ftr-498	1544	23	the	the	DET
ftr-498	1544	24	remedy	remedy	NOUN
ftr-498	1544	25	.	.	PUNCT
ftr-498	1545	1	it	it	PRON
ftr-498	1545	2	is	be	AUX
ftr-498	1545	3	unclear	unclear	ADJ
ftr-498	1545	4	whether	whether	SCONJ
ftr-498	1545	5	the	the	DET
ftr-498	1545	6	court	court	NOUN
ftr-498	1545	7	,	,	PUNCT
ftr-498	1545	8	which	which	PRON
ftr-498	1545	9	said	say	VERB
ftr-498	1545	10	clearly	clearly	ADV
ftr-498	1545	11	that	that	SCONJ
ftr-498	1545	12	refunds	refund	NOUN
ftr-498	1545	13	can	can	AUX
ftr-498	1545	14	not	not	PART
ftr-498	1545	15	be	be	AUX
ftr-498	1545	16	denied	deny	VERB
ftr-498	1545	17	because	because	SCONJ
ftr-498	1545	18	of	of	ADP
ftr-498	1545	19	fiscal	fiscal	ADJ
ftr-498	1545	20	dislocation	dislocation	NOUN
ftr-498	1545	21	.	.	PUNCT
ftr-498	1546	1	would	would	AUX
ftr-498	1546	2	allow	allow	VERB
ftr-498	1546	3	them	they	PRON
ftr-498	1546	4	to	to	PART
ftr-498	1546	5	be	be	AUX
ftr-498	1546	6	diluted	dilute	VERB
ftr-498	1546	7	for	for	ADP
ftr-498	1546	8	the	the	DET
ftr-498	1546	9	same	same	ADJ
ftr-498	1546	10	reason	reason	NOUN
ftr-498	1546	11	.	.	PUNCT
ftr-498	1547	1	to	to	PART
ftr-498	1547	2	allow	allow	VERB
ftr-498	1547	3	this	this	DET
ftr-498	1547	4	sub	sub	NOUN
ftr-498	1547	5	rosa	rosa	PROPN
ftr-498	1547	6	evasion	evasion	NOUN
ftr-498	1547	7	.	.	PUNCT
ftr-498	1548	1	however	however	ADV
ftr-498	1548	2	,	,	PUNCT
ftr-498	1548	3	would	would	AUX
ftr-498	1548	4	force	force	VERB
ftr-498	1548	5	courts	court	NOUN
ftr-498	1548	6	to	to	PART
ftr-498	1548	7	wrestle	wrestle	VERB
ftr-498	1548	8	with	with	ADP
ftr-498	1548	9	the	the	DET
ftr-498	1548	10	same	same	ADJ
ftr-498	1548	11	sorts	sort	NOUN
ftr-498	1548	12	of	of	ADP
ftr-498	1548	13	issues	issue	NOUN
ftr-498	1548	14	that	that	PRON
ftr-498	1548	15	mckesson	mckesson	NOUN
ftr-498	1548	16	's	's	PART
ftr-498	1548	17	principal	principal	ADJ
ftr-498	1548	18	holding	holding	NOUN
ftr-498	1548	19	seems	seem	VERB
ftr-498	1548	20	wisely	wisely	ADV
ftr-498	1548	21	tailored	tailor	VERB
ftr-498	1548	22	to	to	PART
ftr-498	1548	23	avoid	avoid	VERB
ftr-498	1548	24	.	.	PUNCT
ftr-498	1549	1	fallon	fallon	PROPN
ftr-498	1549	2	&	&	CCONJ
ftr-498	1549	3	meltzer	meltzer	PROPN
ftr-498	1549	4	,	,	PUNCT
ftr-498	1549	5	supra	supra	PROPN
ftr-498	1549	6	note	note	PROPN
ftr-498	1549	7	83	83	NUM
ftr-498	1549	8	,	,	PUNCT
ftr-498	1549	9	at	at	ADP
ftr-498	1549	10	1829	1829	NUM
ftr-498	1549	11	n.554	n.554	NOUN
ftr-498	1549	12	(	(	PUNCT
ftr-498	1549	13	citation	citation	NOUN
ftr-498	1549	14	omitted	omit	VERB
ftr-498	1549	15	)	)	PUNCT
ftr-498	1549	16	.	.	PUNCT
ftr-498	1550	1	216	216	NUM
ftr-498	1550	2	.	.	X
ftr-498	1550	3	mckesson	mckesson	PROPN
ftr-498	1550	4	,	,	PUNCT
ftr-498	1550	5	496	496	NUM
ftr-498	1550	6	u.s	u.s	PROPN
ftr-498	1550	7	.	.	PROPN
ftr-498	1550	8	at	at	ADP
ftr-498	1550	9	36	36	NUM
ftr-498	1550	10	.	.	PUNCT
ftr-498	1550	11	217	217	NUM
ftr-498	1550	12	.	.	PUNCT
ftr-498	1551	1	see	see	VERB
ftr-498	1551	2	first	first	ADJ
ftr-498	1551	3	english	english	PROPN
ftr-498	1551	4	evangelical	evangelical	PROPN
ftr-498	1551	5	lutheran	lutheran	PROPN
ftr-498	1551	6	church	church	PROPN
ftr-498	1551	7	v.	v.	ADP
ftr-498	1551	8	county	county	PROPN
ftr-498	1551	9	of	of	ADP
ftr-498	1551	10	los	los	PROPN
ftr-498	1551	11	angeles	angeles	PROPN
ftr-498	1551	12	,	,	PUNCT
ftr-498	1551	13	482	482	NUM
ftr-498	1551	14	u.s	u.s	PROPN
ftr-498	1551	15	.	.	PROPN
ftr-498	1551	16	304	304	NUM
ftr-498	1551	17	,	,	PUNCT
ftr-498	1551	18	318	318	NUM
ftr-498	1551	19	-	-	SYM
ftr-498	1551	20	22	22	NUM
ftr-498	1551	21	(	(	PUNCT
ftr-498	1551	22	1987	1987	NUM
ftr-498	1551	23	)	)	PUNCT
ftr-498	1551	24	.	.	PUNCT
ftr-498	1552	1	218	218	NUM
ftr-498	1552	2	.	.	PUNCT
ftr-498	1553	1	i	i	PRON
ftr-498	1553	2	d.	d.	PROPN
ftr-498	1553	3	219	219	NUM
ftr-498	1553	4	.	.	PUNCT
ftr-498	1554	1	see	see	VERB
ftr-498	1554	2	mckesson	mckesson	PROPN
ftr-498	1554	3	,	,	PUNCT
ftr-498	1554	4	496	496	NUM
ftr-498	1554	5	u.s	u.s	PROPN
ftr-498	1554	6	.	.	PROPN
ftr-498	1554	7	at	at	ADP
ftr-498	1554	8	41	41	NUM
ftr-498	1554	9	n.23	n.23	NOUN
ftr-498	1554	10	(	(	PUNCT
ftr-498	1554	11	"	"	PUNCT
ftr-498	1554	12	[	[	X
ftr-498	1554	13	a	a	X
ftr-498	1554	14	]	]	X
ftr-498	1554	15	good	good	ADJ
ftr-498	1554	16	-	-	PUNCT
ftr-498	1554	17	faith	faith	NOUN
ftr-498	1554	18	effort	effort	NOUN
ftr-498	1554	19	to	to	PART
ftr-498	1554	20	administer	administer	VERB
ftr-498	1554	21	and	and	CCONJ
ftr-498	1554	22	enforce	enforce	VERB
ftr-498	1554	23	such	such	DET
ftr-498	1554	24	a	a	DET
ftr-498	1554	25	retroactive	retroactive	ADJ
ftr-498	1554	26	assessment	assessment	NOUN
ftr-498	1555	1	[	[	X
ftr-498	1555	2	on	on	ADP
ftr-498	1555	3	previously	previously	ADV
ftr-498	1555	4	favored	favor	VERB
ftr-498	1555	5	taxpayers	taxpayer	NOUN
ftr-498	1555	6	]	]	PUNCT
ftr-498	1555	7	likely	likely	ADV
ftr-498	1555	8	would	would	AUX
ftr-498	1555	9	constitute	constitute	VERB
ftr-498	1555	10	adequate	adequate	ADJ
ftr-498	1555	11	relief	relief	NOUN
ftr-498	1555	12	,	,	PUNCT
ftr-498	1555	13	to	to	ADP
ftr-498	1555	14	the	the	DET
ftr-498	1555	15	same	same	ADJ
ftr-498	1555	16	extent	extent	NOUN
ftr-498	1555	17	that	that	SCONJ
ftr-498	1555	18	a	a	DET
ftr-498	1555	19	tax	tax	NOUN
ftr-498	1555	20	scheme	scheme	NOUN
ftr-498	1555	21	would	would	AUX
ftr-498	1555	22	not	not	PART
ftr-498	1555	23	violate	violate	VERB
ftr-498	1555	24	the	the	DET
ftr-498	1555	25	commerce	commerce	NOUN
ftr-498	1555	26	clause	clause	NOUN
ftr-498	1555	27	merely	merely	ADV
ftr-498	1555	28	because	because	SCONJ
ftr-498	1555	29	tax	tax	NOUN
ftr-498	1555	30	collectors	collector	NOUN
ftr-498	1555	31	inadvertently	inadvertently	ADV
ftr-498	1555	32	missed	miss	VERB
ftr-498	1555	33	a	a	DET
ftr-498	1555	34	few	few	ADJ
ftr-498	1555	35	in	in	ADP
ftr-498	1555	36	-	-	PUNCT
ftr-498	1555	37	state	state	NOUN
ftr-498	1555	38	taxpayers	taxpayer	NOUN
ftr-498	1555	39	.	.	PUNCT
ftr-498	1555	40	"	"	PUNCT
ftr-498	1555	41	)	)	PUNCT
ftr-498	1555	42	.	.	PUNCT
ftr-498	1556	1	19931	19931	NUM
ftr-498	1556	2	florida	florida	PROPN
ftr-498	1556	3	tax	tax	NOUN
ftr-498	1556	4	review	review	NOUN
ftr-498	1556	5	probably	probably	ADV
ftr-498	1556	6	pass	pass	VERB
ftr-498	1556	7	constitutional	constitutional	ADJ
ftr-498	1556	8	muster	muster	NOUN
ftr-498	1556	9	.	.	PUNCT
ftr-498	1557	1	where	where	SCONJ
ftr-498	1557	2	state	state	NOUN
ftr-498	1557	3	law	law	NOUN
ftr-498	1557	4	provides	provide	VERB
ftr-498	1557	5	for	for	ADP
ftr-498	1557	6	interest	interest	NOUN
ftr-498	1557	7	on	on	ADP
ftr-498	1557	8	tax	tax	NOUN
ftr-498	1557	9	refunds	refund	NOUN
ftr-498	1557	10	and	and	CCONJ
ftr-498	1557	11	belated	belate	VERB
ftr-498	1557	12	tax	tax	NOUN
ftr-498	1557	13	payments	payment	NOUN
ftr-498	1557	14	,	,	PUNCT
ftr-498	1557	15	the	the	DET
ftr-498	1557	16	fact	fact	NOUN
ftr-498	1557	17	that	that	SCONJ
ftr-498	1557	18	the	the	DET
ftr-498	1557	19	same	same	ADJ
ftr-498	1557	20	rate	rate	NOUN
ftr-498	1557	21	holds	hold	VERB
ftr-498	1557	22	both	both	PRON
ftr-498	1557	23	for	for	ADP
ftr-498	1557	24	and	and	CCONJ
ftr-498	1557	25	against	against	ADP
ftr-498	1557	26	the	the	DET
ftr-498	1557	27	government	government	NOUN
ftr-498	1557	28	and	and	CCONJ
ftr-498	1557	29	that	that	SCONJ
ftr-498	1557	30	it	it	PRON
ftr-498	1557	31	applies	apply	VERB
ftr-498	1557	32	to	to	ADP
ftr-498	1557	33	all	all	DET
ftr-498	1557	34	refund	refund	NOUN
ftr-498	1557	35	and	and	CCONJ
ftr-498	1557	36	nonpenalty	nonpenalty	NOUN
ftr-498	1557	37	late	late	ADJ
ftr-498	1557	38	payment	payment	NOUN
ftr-498	1557	39	cases	case	NOUN
ftr-498	1557	40	might	might	AUX
ftr-498	1557	41	bolster	bolster	VERB
ftr-498	1557	42	(	(	PUNCT
ftr-498	1557	43	if	if	SCONJ
ftr-498	1557	44	not	not	PART
ftr-498	1557	45	conclusively	conclusively	ADV
ftr-498	1557	46	)	)	PUNCT
ftr-498	1557	47	an	an	DET
ftr-498	1557	48	argument	argument	NOUN
ftr-498	1557	49	for	for	ADP
ftr-498	1557	50	the	the	DET
ftr-498	1557	51	rate	rate	NOUN
ftr-498	1557	52	's	's	PART
ftr-498	1557	53	constitutional	constitutional	ADJ
ftr-498	1557	54	sufficiency	sufficiency	NOUN
ftr-498	1557	55	.	.	PUNCT
ftr-498	1558	1	unless	unless	SCONJ
ftr-498	1558	2	a	a	DET
ftr-498	1558	3	state	state	NOUN
ftr-498	1558	4	unreasonably	unreasonably	ADV
ftr-498	1558	5	singled	single	VERB
ftr-498	1558	6	out	out	ADP
ftr-498	1558	7	certain	certain	ADJ
ftr-498	1558	8	classes	class	NOUN
ftr-498	1558	9	of	of	ADP
ftr-498	1558	10	claimants	claimant	NOUN
ftr-498	1558	11	for	for	ADP
ftr-498	1558	12	poor	poor	ADJ
ftr-498	1558	13	treatment	treatment	NOUN
ftr-498	1558	14	,	,	PUNCT
ftr-498	1558	15	discriminated	discriminate	VERB
ftr-498	1558	16	against	against	ADP
ftr-498	1558	17	all	all	DET
ftr-498	1558	18	taxpayers	taxpayer	NOUN
ftr-498	1558	19	seeking	seek	VERB
ftr-498	1558	20	refunds	refund	NOUN
ftr-498	1558	21	without	without	ADP
ftr-498	1558	22	granting	grant	VERB
ftr-498	1558	23	them	they	PRON
ftr-498	1558	24	the	the	DET
ftr-498	1558	25	alternative	alternative	NOUN
ftr-498	1558	26	of	of	ADP
ftr-498	1558	27	predeprivation	predeprivation	NOUN
ftr-498	1558	28	relief	relief	NOUN
ftr-498	1558	29	,	,	PUNCT
ftr-498	1558	30	or	or	CCONJ
ftr-498	1558	31	stipulated	stipulate	VERB
ftr-498	1558	32	an	an	DET
ftr-498	1558	33	exceedingly	exceedingly	ADV
ftr-498	1558	34	low	low	ADJ
ftr-498	1558	35	rate	rate	NOUN
ftr-498	1558	36	of	of	ADP
ftr-498	1558	37	interest	interest	NOUN
ftr-498	1558	38	on	on	ADP
ftr-498	1558	39	tax	tax	NOUN
ftr-498	1558	40	refunds	refund	NOUN
ftr-498	1558	41	,	,	PUNCT
ftr-498	1558	42	the	the	DET
ftr-498	1558	43	court	court	NOUN
ftr-498	1558	44	would	would	AUX
ftr-498	1558	45	be	be	AUX
ftr-498	1558	46	loath	loath	ADJ
ftr-498	1558	47	to	to	PART
ftr-498	1558	48	interfere	interfere	VERB
ftr-498	1558	49	with	with	ADP
ftr-498	1558	50	a	a	DET
ftr-498	1558	51	state	state	NOUN
ftr-498	1558	52	's	's	PART
ftr-498	1558	53	effort	effort	NOUN
ftr-498	1558	54	to	to	PART
ftr-498	1558	55	comply	comply	VERB
ftr-498	1558	56	with	with	ADP
ftr-498	1558	57	the	the	DET
ftr-498	1558	58	constitution	constitution	NOUN
ftr-498	1558	59	's	's	PART
ftr-498	1558	60	remedial	remedial	ADJ
ftr-498	1558	61	requirements	requirement	NOUN
ftr-498	1558	62	.	.	PUNCT
ftr-498	1559	1	if	if	SCONJ
ftr-498	1559	2	interest	interest	NOUN
ftr-498	1559	3	were	be	AUX
ftr-498	1559	4	denied	deny	VERB
ftr-498	1559	5	altogether	altogether	ADV
ftr-498	1559	6	,	,	PUNCT
ftr-498	1559	7	however	however	ADV
ftr-498	1559	8	,	,	PUNCT
ftr-498	1559	9	the	the	DET
ftr-498	1559	10	court	court	NOUN
ftr-498	1559	11	might	might	AUX
ftr-498	1559	12	feel	feel	VERB
ftr-498	1559	13	bound	bind	VERB
ftr-498	1559	14	to	to	PART
ftr-498	1559	15	grant	grant	VERB
ftr-498	1559	16	certiorari	certiorari	NOUN
ftr-498	1559	17	to	to	PART
ftr-498	1559	18	prevent	prevent	VERB
ftr-498	1559	19	a	a	DET
ftr-498	1559	20	miscarriage	miscarriage	NOUN
ftr-498	1559	21	of	of	ADP
ftr-498	1559	22	justice.22	justice.22	NOUN
ftr-498	1559	23	even	even	ADV
ftr-498	1559	24	if	if	SCONJ
ftr-498	1559	25	this	this	DET
ftr-498	1559	26	analysis	analysis	NOUN
ftr-498	1559	27	is	be	AUX
ftr-498	1559	28	correct	correct	ADJ
ftr-498	1559	29	in	in	ADP
ftr-498	1559	30	constitutional	constitutional	ADJ
ftr-498	1559	31	tax	tax	NOUN
ftr-498	1559	32	cases	case	NOUN
ftr-498	1559	33	,	,	PUNCT
ftr-498	1559	34	it	it	PRON
ftr-498	1559	35	might	might	AUX
ftr-498	1559	36	conjure	conjure	VERB
ftr-498	1559	37	special	special	ADJ
ftr-498	1559	38	doubts	doubt	NOUN
ftr-498	1559	39	with	with	ADP
ftr-498	1559	40	respect	respect	NOUN
ftr-498	1559	41	to	to	ADP
ftr-498	1559	42	davis	davis	NOUN
ftr-498	1559	43	-	-	PUNCT
ftr-498	1559	44	type	type	NOUN
ftr-498	1559	45	litigation	litigation	NOUN
ftr-498	1559	46	,	,	PUNCT
ftr-498	1559	47	paying	pay	VERB
ftr-498	1559	48	interest	interest	NOUN
ftr-498	1559	49	on	on	ADP
ftr-498	1559	50	refunds	refund	NOUN
ftr-498	1559	51	,	,	PUNCT
ftr-498	1559	52	or	or	CCONJ
ftr-498	1559	53	charging	charge	VERB
ftr-498	1559	54	interest	interest	NOUN
ftr-498	1559	55	on	on	ADP
ftr-498	1559	56	retroactive	retroactive	ADJ
ftr-498	1559	57	taxes	taxis	NOUN
ftr-498	1559	58	,	,	PUNCT
ftr-498	1559	59	seems	seem	VERB
ftr-498	1559	60	constitutionally	constitutionally	ADV
ftr-498	1559	61	220	220	NUM
ftr-498	1559	62	.	.	PUNCT
ftr-498	1560	1	one	one	NUM
ftr-498	1560	2	state	state	NOUN
ftr-498	1560	3	court	court	NOUN
ftr-498	1560	4	has	have	AUX
ftr-498	1560	5	ruled	rule	VERB
ftr-498	1560	6	that	that	SCONJ
ftr-498	1560	7	the	the	DET
ftr-498	1560	8	payment	payment	NOUN
ftr-498	1560	9	of	of	ADP
ftr-498	1560	10	interest	interest	NOUN
ftr-498	1560	11	in	in	ADP
ftr-498	1560	12	davis	davis	PROPN
ftr-498	1560	13	-	-	PUNCT
ftr-498	1560	14	type	type	NOUN
ftr-498	1560	15	cases	case	NOUN
ftr-498	1560	16	is	be	AUX
ftr-498	1560	17	not	not	PART
ftr-498	1560	18	constitutionally	constitutionally	ADV
ftr-498	1560	19	required	require	VERB
ftr-498	1560	20	when	when	SCONJ
ftr-498	1560	21	refunds	refund	NOUN
ftr-498	1560	22	are	be	AUX
ftr-498	1560	23	made	make	VERB
ftr-498	1560	24	.	.	PUNCT
ftr-498	1561	1	pendell	pendell	PROPN
ftr-498	1561	2	v.	v.	ADP
ftr-498	1561	3	department	department	PROPN
ftr-498	1561	4	of	of	ADP
ftr-498	1561	5	revenue	revenue	NOUN
ftr-498	1561	6	,	,	PUNCT
ftr-498	1561	7	847	847	NUM
ftr-498	1561	8	p.2d	p.2d	SYM
ftr-498	1561	9	846	846	NUM
ftr-498	1561	10	(	(	PUNCT
ftr-498	1561	11	or	or	CCONJ
ftr-498	1561	12	.	.	PUNCT
ftr-498	1561	13	1993	1993	NUM
ftr-498	1561	14	)	)	PUNCT
ftr-498	1561	15	.	.	PUNCT
ftr-498	1562	1	in	in	ADP
ftr-498	1562	2	pendell	pendell	PROPN
ftr-498	1562	3	,	,	PUNCT
ftr-498	1562	4	the	the	DET
ftr-498	1562	5	oregon	oregon	PROPN
ftr-498	1562	6	supreme	supreme	PROPN
ftr-498	1562	7	court	court	PROPN
ftr-498	1562	8	reached	reach	VERB
ftr-498	1562	9	this	this	DET
ftr-498	1562	10	conclusion	conclusion	NOUN
ftr-498	1562	11	because	because	SCONJ
ftr-498	1562	12	"	"	PUNCT
ftr-498	1562	13	[	[	X
ftr-498	1562	14	n]either	n]either	ADP
ftr-498	1562	15	mckesson	mckesson	NOUN
ftr-498	1562	16	nor	nor	CCONJ
ftr-498	1562	17	other	other	ADJ
ftr-498	1562	18	supreme	supreme	PROPN
ftr-498	1562	19	court	court	PROPN
ftr-498	1562	20	cases	case	NOUN
ftr-498	1562	21	applying	apply	VERB
ftr-498	1562	22	mckesson	mckesson	NOUN
ftr-498	1562	23	's	's	PART
ftr-498	1562	24	principles	principle	NOUN
ftr-498	1562	25	mention	mention	VERB
ftr-498	1562	26	the	the	DET
ftr-498	1562	27	subject	subject	NOUN
ftr-498	1562	28	of	of	ADP
ftr-498	1562	29	interest	interest	NOUN
ftr-498	1562	30	,	,	PUNCT
ftr-498	1562	31	much	much	ADV
ftr-498	1562	32	less	less	ADV
ftr-498	1562	33	indicate	indicate	VERB
ftr-498	1562	34	that	that	SCONJ
ftr-498	1562	35	interest	interest	NOUN
ftr-498	1562	36	would	would	AUX
ftr-498	1562	37	be	be	AUX
ftr-498	1562	38	required	require	VERB
ftr-498	1562	39	.	.	PUNCT
ftr-498	1562	40	"	"	PUNCT
ftr-498	1563	1	i	i	PRON
ftr-498	1563	2	d.	d.	PROPN
ftr-498	1563	3	at	at	ADP
ftr-498	1563	4	850	850	NUM
ftr-498	1563	5	.	.	PUNCT
ftr-498	1564	1	the	the	DET
ftr-498	1564	2	court	court	NOUN
ftr-498	1564	3	further	far	ADV
ftr-498	1564	4	reasoned	reason	VERB
ftr-498	1564	5	that	that	SCONJ
ftr-498	1564	6	if	if	SCONJ
ftr-498	1564	7	the	the	DET
ftr-498	1564	8	supreme	supreme	PROPN
ftr-498	1564	9	court	court	PROPN
ftr-498	1564	10	is	be	AUX
ftr-498	1564	11	prepared	prepared	ADJ
ftr-498	1564	12	to	to	PART
ftr-498	1564	13	allow	allow	VERB
ftr-498	1564	14	states	state	NOUN
ftr-498	1564	15	to	to	PART
ftr-498	1564	16	enact	enact	VERB
ftr-498	1564	17	short	short	ADJ
ftr-498	1564	18	statutes	statute	NOUN
ftr-498	1564	19	of	of	ADP
ftr-498	1564	20	limitations	limitation	NOUN
ftr-498	1564	21	for	for	ADP
ftr-498	1564	22	refund	refund	NOUN
ftr-498	1564	23	suits	suit	NOUN
ftr-498	1564	24	,	,	PUNCT
ftr-498	1564	25	"	"	PUNCT
ftr-498	1564	26	there	there	PRON
ftr-498	1564	27	is	be	VERB
ftr-498	1564	28	no	no	DET
ftr-498	1564	29	reason	reason	NOUN
ftr-498	1564	30	to	to	PART
ftr-498	1564	31	infer	infer	VERB
ftr-498	1564	32	that	that	SCONJ
ftr-498	1564	33	a	a	DET
ftr-498	1564	34	state	state	NOUN
ftr-498	1564	35	's	's	PART
ftr-498	1564	36	decision	decision	NOUN
ftr-498	1564	37	to	to	PART
ftr-498	1564	38	decline	decline	VERB
ftr-498	1564	39	to	to	PART
ftr-498	1564	40	offer	offer	VERB
ftr-498	1564	41	interest	interest	NOUN
ftr-498	1564	42	would	would	AUX
ftr-498	1564	43	be	be	AUX
ftr-498	1564	44	so	so	ADV
ftr-498	1564	45	egregious	egregious	ADJ
ftr-498	1564	46	as	as	SCONJ
ftr-498	1564	47	to	to	PART
ftr-498	1564	48	deprive	deprive	VERB
ftr-498	1564	49	the	the	DET
ftr-498	1564	50	taxpayers	taxpayer	NOUN
ftr-498	1564	51	of	of	ADP
ftr-498	1564	52	a	a	DET
ftr-498	1564	53	meaningful	meaningful	ADJ
ftr-498	1564	54	remedy	remedy	NOUN
ftr-498	1564	55	.	.	PUNCT
ftr-498	1564	56	"	"	PUNCT
ftr-498	1565	1	i	i	PRON
ftr-498	1565	2	d.	d.	PROPN
ftr-498	1565	3	this	this	DET
ftr-498	1565	4	argument	argument	NOUN
ftr-498	1565	5	is	be	AUX
ftr-498	1565	6	unconvincing	unconvincing	ADJ
ftr-498	1565	7	.	.	PUNCT
ftr-498	1566	1	by	by	ADP
ftr-498	1566	2	omitting	omit	VERB
ftr-498	1566	3	a	a	DET
ftr-498	1566	4	discussion	discussion	NOUN
ftr-498	1566	5	of	of	ADP
ftr-498	1566	6	interest	interest	NOUN
ftr-498	1566	7	,	,	PUNCT
ftr-498	1566	8	the	the	DET
ftr-498	1566	9	court	court	NOUN
ftr-498	1566	10	's	's	PART
ftr-498	1566	11	opinion	opinion	NOUN
ftr-498	1566	12	can	can	AUX
ftr-498	1566	13	not	not	PART
ftr-498	1566	14	plausibly	plausibly	ADV
ftr-498	1566	15	be	be	AUX
ftr-498	1566	16	read	read	VERB
ftr-498	1566	17	to	to	PART
ftr-498	1566	18	have	have	AUX
ftr-498	1566	19	decided	decide	VERB
ftr-498	1566	20	against	against	ADP
ftr-498	1566	21	its	its	PRON
ftr-498	1566	22	constitutional	constitutional	ADJ
ftr-498	1566	23	necessity	necessity	NOUN
ftr-498	1566	24	.	.	PUNCT
ftr-498	1567	1	moreover	moreover	ADV
ftr-498	1567	2	,	,	PUNCT
ftr-498	1567	3	that	that	SCONJ
ftr-498	1567	4	states	state	NOUN
ftr-498	1567	5	may	may	AUX
ftr-498	1567	6	require	require	VERB
ftr-498	1567	7	taxpayers	taxpayer	NOUN
ftr-498	1567	8	to	to	PART
ftr-498	1567	9	pay	pay	VERB
ftr-498	1567	10	under	under	ADP
ftr-498	1567	11	protest	protest	NOUN
ftr-498	1567	12	to	to	PART
ftr-498	1567	13	obtain	obtain	VERB
ftr-498	1567	14	a	a	DET
ftr-498	1567	15	refund	refund	NOUN
ftr-498	1567	16	or	or	CCONJ
ftr-498	1567	17	to	to	PART
ftr-498	1567	18	file	file	VERB
ftr-498	1567	19	for	for	ADP
ftr-498	1567	20	one	one	NUM
ftr-498	1567	21	shortly	shortly	ADV
ftr-498	1567	22	after	after	ADP
ftr-498	1567	23	paying	pay	VERB
ftr-498	1567	24	a	a	DET
ftr-498	1567	25	contested	contest	VERB
ftr-498	1567	26	tax	tax	NOUN
ftr-498	1567	27	is	be	AUX
ftr-498	1567	28	irrelevant	irrelevant	ADJ
ftr-498	1567	29	to	to	ADP
ftr-498	1567	30	the	the	DET
ftr-498	1567	31	amount	amount	NOUN
ftr-498	1567	32	that	that	PRON
ftr-498	1567	33	states	state	NOUN
ftr-498	1567	34	must	must	AUX
ftr-498	1567	35	pay	pay	VERB
ftr-498	1567	36	back	back	ADV
ftr-498	1567	37	if	if	SCONJ
ftr-498	1567	38	they	they	PRON
ftr-498	1567	39	take	take	VERB
ftr-498	1567	40	a	a	DET
ftr-498	1567	41	taxpayer	taxpayer	NOUN
ftr-498	1567	42	's	's	PART
ftr-498	1567	43	money	money	NOUN
ftr-498	1567	44	under	under	ADP
ftr-498	1567	45	duress	duress	NOUN
ftr-498	1567	46	.	.	PUNCT
ftr-498	1568	1	if	if	SCONJ
ftr-498	1568	2	the	the	DET
ftr-498	1568	3	oregon	oregon	PROPN
ftr-498	1568	4	supreme	supreme	PROPN
ftr-498	1568	5	court	court	PROPN
ftr-498	1568	6	's	's	PART
ftr-498	1568	7	test	test	NOUN
ftr-498	1568	8	of	of	ADP
ftr-498	1568	9	"	"	PUNCT
ftr-498	1568	10	egregiousness	egregiousness	NOUN
ftr-498	1568	11	"	"	PUNCT
ftr-498	1568	12	were	be	AUX
ftr-498	1568	13	constitutionally	constitutionally	ADV
ftr-498	1568	14	allowable	allowable	ADJ
ftr-498	1568	15	,	,	PUNCT
ftr-498	1568	16	then	then	ADV
ftr-498	1568	17	states	state	NOUN
ftr-498	1568	18	should	should	AUX
ftr-498	1568	19	be	be	AUX
ftr-498	1568	20	permitted	permit	VERB
ftr-498	1568	21	to	to	PART
ftr-498	1568	22	return	return	VERB
ftr-498	1568	23	,	,	PUNCT
ftr-498	1568	24	say	say	INTJ
ftr-498	1568	25	,	,	PUNCT
ftr-498	1568	26	80	80	NUM
ftr-498	1568	27	cents	cent	NOUN
ftr-498	1568	28	on	on	ADP
ftr-498	1568	29	each	each	DET
ftr-498	1568	30	tax	tax	NOUN
ftr-498	1568	31	dollar	dollar	NOUN
ftr-498	1568	32	collected	collect	VERB
ftr-498	1568	33	in	in	ADP
ftr-498	1568	34	violation	violation	NOUN
ftr-498	1568	35	of	of	ADP
ftr-498	1568	36	the	the	DET
ftr-498	1568	37	federal	federal	ADJ
ftr-498	1568	38	constitution	constitution	NOUN
ftr-498	1568	39	.	.	PUNCT
ftr-498	1569	1	mckesson	mckesson	PROPN
ftr-498	1569	2	makes	make	VERB
ftr-498	1569	3	clear	clear	ADJ
ftr-498	1569	4	,	,	PUNCT
ftr-498	1569	5	however	however	ADV
ftr-498	1569	6	,	,	PUNCT
ftr-498	1569	7	that	that	SCONJ
ftr-498	1569	8	such	such	DET
ftr-498	1569	9	a	a	DET
ftr-498	1569	10	rule	rule	NOUN
ftr-498	1569	11	would	would	AUX
ftr-498	1569	12	not	not	PART
ftr-498	1569	13	comply	comply	VERB
ftr-498	1569	14	with	with	ADP
ftr-498	1569	15	the	the	DET
ftr-498	1569	16	due	due	ADJ
ftr-498	1569	17	process	process	NOUN
ftr-498	1569	18	clause	clause	NOUN
ftr-498	1569	19	because	because	SCONJ
ftr-498	1569	20	it	it	PRON
ftr-498	1569	21	would	would	AUX
ftr-498	1569	22	fail	fail	VERB
ftr-498	1569	23	to	to	PART
ftr-498	1569	24	remove	remove	VERB
ftr-498	1569	25	the	the	DET
ftr-498	1569	26	unconstitutional	unconstitutional	ADJ
ftr-498	1569	27	discrimination	discrimination	NOUN
ftr-498	1569	28	.	.	PUNCT
ftr-498	1570	1	in	in	ADP
ftr-498	1570	2	chicago	chicago	PROPN
ftr-498	1570	3	freight	freight	NOUN
ftr-498	1570	4	car	car	NOUN
ftr-498	1570	5	leasing	leasing	PROPN
ftr-498	1570	6	co.	co.	PROPN
ftr-498	1571	1	v.	v.	ADP
ftr-498	1571	2	limbach	limbach	ADV
ftr-498	1571	3	,	,	PUNCT
ftr-498	1571	4	584	584	NUM
ftr-498	1571	5	n.e.2d	n.e.2d	NOUN
ftr-498	1571	6	690	690	NUM
ftr-498	1571	7	,	,	PUNCT
ftr-498	1571	8	694	694	NUM
ftr-498	1571	9	-	-	SYM
ftr-498	1571	10	95	95	NUM
ftr-498	1571	11	(	(	PUNCT
ftr-498	1571	12	ohio	ohio	PROPN
ftr-498	1571	13	1992	1992	NUM
ftr-498	1571	14	)	)	PUNCT
ftr-498	1571	15	,	,	PUNCT
ftr-498	1571	16	the	the	DET
ftr-498	1571	17	ohio	ohio	PROPN
ftr-498	1571	18	supreme	supreme	PROPN
ftr-498	1571	19	court	court	PROPN
ftr-498	1571	20	also	also	ADV
ftr-498	1571	21	concluded	conclude	VERB
ftr-498	1571	22	that	that	SCONJ
ftr-498	1571	23	the	the	DET
ftr-498	1571	24	failure	failure	NOUN
ftr-498	1571	25	of	of	ADP
ftr-498	1571	26	a	a	DET
ftr-498	1571	27	state	state	NOUN
ftr-498	1571	28	to	to	PART
ftr-498	1571	29	pay	pay	VERB
ftr-498	1571	30	interest	interest	NOUN
ftr-498	1571	31	on	on	ADP
ftr-498	1571	32	refunds	refund	NOUN
ftr-498	1571	33	of	of	ADP
ftr-498	1571	34	illegally	illegally	ADV
ftr-498	1571	35	collected	collect	VERB
ftr-498	1571	36	taxes	taxis	NOUN
ftr-498	1571	37	does	do	AUX
ftr-498	1571	38	not	not	PART
ftr-498	1571	39	violate	violate	VERB
ftr-498	1571	40	the	the	DET
ftr-498	1571	41	due	due	ADJ
ftr-498	1571	42	process	process	NOUN
ftr-498	1571	43	clause	clause	NOUN
ftr-498	1571	44	.	.	PUNCT
ftr-498	1572	1	the	the	DET
ftr-498	1572	2	court	court	NOUN
ftr-498	1572	3	's	's	PART
ftr-498	1572	4	reasoning	reasoning	NOUN
ftr-498	1572	5	,	,	PUNCT
ftr-498	1572	6	however	however	ADV
ftr-498	1572	7	,	,	PUNCT
ftr-498	1572	8	is	be	AUX
ftr-498	1572	9	confused	confused	ADJ
ftr-498	1572	10	.	.	PUNCT
ftr-498	1573	1	a	a	DET
ftr-498	1573	2	federal	federal	ADJ
ftr-498	1573	3	court	court	NOUN
ftr-498	1573	4	ruled	rule	VERB
ftr-498	1573	5	that	that	SCONJ
ftr-498	1573	6	,	,	PUNCT
ftr-498	1573	7	under	under	ADP
ftr-498	1573	8	a	a	DET
ftr-498	1573	9	federal	federal	ADJ
ftr-498	1573	10	statute	statute	NOUN
ftr-498	1573	11	,	,	PUNCT
ftr-498	1573	12	it	it	PRON
ftr-498	1573	13	was	be	AUX
ftr-498	1573	14	prohibited	prohibit	VERB
ftr-498	1573	15	from	from	ADP
ftr-498	1573	16	granting	grant	VERB
ftr-498	1573	17	retroactive	retroactive	ADJ
ftr-498	1573	18	relief	relief	NOUN
ftr-498	1573	19	.	.	PUNCT
ftr-498	1574	1	i	i	PRON
ftr-498	1574	2	d.	d.	PROPN
ftr-498	1574	3	at	at	ADP
ftr-498	1574	4	692	692	NUM
ftr-498	1574	5	.	.	PUNCT
ftr-498	1575	1	the	the	DET
ftr-498	1575	2	ohio	ohio	PROPN
ftr-498	1575	3	court	court	PROPN
ftr-498	1575	4	nevertheless	nevertheless	ADV
ftr-498	1575	5	held	hold	VERB
ftr-498	1575	6	that	that	SCONJ
ftr-498	1575	7	a	a	DET
ftr-498	1575	8	refund	refund	NOUN
ftr-498	1575	9	was	be	AUX
ftr-498	1575	10	required	require	VERB
ftr-498	1575	11	as	as	ADP
ftr-498	1575	12	a	a	DET
ftr-498	1575	13	matter	matter	NOUN
ftr-498	1575	14	of	of	ADP
ftr-498	1575	15	state	state	NOUN
ftr-498	1575	16	law	law	NOUN
ftr-498	1575	17	.	.	PUNCT
ftr-498	1576	1	i	i	PRON
ftr-498	1576	2	d.	d.	PROPN
ftr-498	1576	3	at	at	ADP
ftr-498	1576	4	693	693	NUM
ftr-498	1576	5	.	.	PUNCT
ftr-498	1577	1	whether	whether	SCONJ
ftr-498	1577	2	interest	interest	NOUN
ftr-498	1577	3	must	must	AUX
ftr-498	1577	4	be	be	AUX
ftr-498	1577	5	paid	pay	VERB
ftr-498	1577	6	must	must	AUX
ftr-498	1577	7	therefore	therefore	ADV
ftr-498	1577	8	also	also	ADV
ftr-498	1577	9	be	be	AUX
ftr-498	1577	10	purely	purely	ADV
ftr-498	1577	11	a	a	DET
ftr-498	1577	12	matter	matter	NOUN
ftr-498	1577	13	of	of	ADP
ftr-498	1577	14	state	state	NOUN
ftr-498	1577	15	law	law	NOUN
ftr-498	1577	16	,	,	PUNCT
ftr-498	1577	17	because	because	SCONJ
ftr-498	1577	18	federal	federal	ADJ
ftr-498	1577	19	law	law	NOUN
ftr-498	1577	20	,	,	PUNCT
ftr-498	1577	21	as	as	SCONJ
ftr-498	1577	22	the	the	DET
ftr-498	1577	23	federal	federal	ADJ
ftr-498	1577	24	district	district	NOUN
ftr-498	1577	25	court	court	NOUN
ftr-498	1577	26	construed	construe	VERB
ftr-498	1577	27	it	it	PRON
ftr-498	1577	28	without	without	ADP
ftr-498	1577	29	quarrel	quarrel	NOUN
ftr-498	1577	30	from	from	ADP
ftr-498	1577	31	the	the	DET
ftr-498	1577	32	state	state	NOUN
ftr-498	1577	33	courts	court	NOUN
ftr-498	1577	34	,	,	PUNCT
ftr-498	1577	35	mandates	mandate	VERB
ftr-498	1577	36	no	no	DET
ftr-498	1577	37	retroactive	retroactive	ADJ
ftr-498	1577	38	relief	relief	NOUN
ftr-498	1577	39	whatsoever	whatsoever	ADV
ftr-498	1577	40	.	.	PUNCT
ftr-498	1578	1	hence	hence	ADV
ftr-498	1578	2	,	,	PUNCT
ftr-498	1578	3	mckesson	mckesson	PROPN
ftr-498	1578	4	's	's	PART
ftr-498	1578	5	remedial	remedial	ADJ
ftr-498	1578	6	requirements	requirement	NOUN
ftr-498	1578	7	never	never	ADV
ftr-498	1578	8	came	come	VERB
ftr-498	1578	9	into	into	ADP
ftr-498	1578	10	play	play	NOUN
ftr-498	1578	11	in	in	ADP
ftr-498	1578	12	that	that	DET
ftr-498	1578	13	case	case	NOUN
ftr-498	1578	14	.	.	PUNCT
ftr-498	1579	1	the	the	DET
ftr-498	1579	2	ohio	ohio	PROPN
ftr-498	1579	3	supreme	supreme	PROPN
ftr-498	1579	4	court	court	PROPN
ftr-498	1579	5	,	,	PUNCT
ftr-498	1579	6	insofar	insofar	ADV
ftr-498	1579	7	as	as	SCONJ
ftr-498	1579	8	it	it	PRON
ftr-498	1579	9	believed	believe	VERB
ftr-498	1579	10	itself	itself	PRON
ftr-498	1579	11	to	to	PART
ftr-498	1579	12	be	be	AUX
ftr-498	1579	13	ruling	rule	VERB
ftr-498	1579	14	on	on	ADP
ftr-498	1579	15	the	the	DET
ftr-498	1579	16	question	question	NOUN
ftr-498	1579	17	of	of	ADP
ftr-498	1579	18	whether	whether	SCONJ
ftr-498	1579	19	federal	federal	ADJ
ftr-498	1579	20	law	law	NOUN
ftr-498	1579	21	requires	require	VERB
ftr-498	1579	22	that	that	SCONJ
ftr-498	1579	23	interest	interest	NOUN
ftr-498	1579	24	be	be	AUX
ftr-498	1579	25	taken	take	VERB
ftr-498	1579	26	into	into	ADP
ftr-498	1579	27	account	account	NOUN
ftr-498	1579	28	whenever	whenever	SCONJ
ftr-498	1579	29	federal	federal	ADJ
ftr-498	1579	30	law	law	NOUN
ftr-498	1579	31	demands	demand	VERB
ftr-498	1579	32	retroactive	retroactive	ADJ
ftr-498	1579	33	relief	relief	NOUN
ftr-498	1579	34	,	,	PUNCT
ftr-498	1579	35	mistook	mistake	VERB
ftr-498	1579	36	the	the	DET
ftr-498	1579	37	issue	issue	NOUN
ftr-498	1579	38	before	before	ADP
ftr-498	1579	39	it	it	PRON
ftr-498	1579	40	.	.	PUNCT
ftr-498	1580	1	[	[	X
ftr-498	1580	2	vol	vol	NOUN
ftr-498	1580	3	,	,	PUNCT
ftr-498	1580	4	1:8	1:8	NUM
ftr-498	1580	5	harper	harper	NOUN
ftr-498	1580	6	and	and	CCONJ
ftr-498	1580	7	its	its	PRON
ftr-498	1580	8	aftermai	aftermai	ADJ
ftr-498	1580	9	imperative	imperative	NOUN
ftr-498	1580	10	if	if	SCONJ
ftr-498	1580	11	the	the	DET
ftr-498	1580	12	aggrieved	aggrieved	ADJ
ftr-498	1580	13	taxpayer	taxpayer	NOUN
ftr-498	1580	14	bringing	bring	VERB
ftr-498	1580	15	suit	suit	NOUN
ftr-498	1580	16	is	be	AUX
ftr-498	1580	17	the	the	DET
ftr-498	1580	18	party	party	NOUN
ftr-498	1580	19	that	that	PRON
ftr-498	1580	20	some	some	DET
ftr-498	1580	21	constitutional	constitutional	ADJ
ftr-498	1580	22	provision	provision	NOUN
ftr-498	1580	23	-	-	PUNCT
ftr-498	1580	24	such	such	ADJ
ftr-498	1580	25	as	as	ADP
ftr-498	1580	26	the	the	DET
ftr-498	1580	27	commerce	commerce	NOUN
ftr-498	1580	28	clause	clause	NOUN
ftr-498	1580	29	or	or	CCONJ
ftr-498	1580	30	the	the	DET
ftr-498	1580	31	equal	equal	ADJ
ftr-498	1580	32	protection	protection	NOUN
ftr-498	1580	33	clause	clause	NOUN
ftr-498	1580	34	-	-	PUNCT
ftr-498	1580	35	endeavors	endeavor	NOUN
ftr-498	1580	36	to	to	PART
ftr-498	1580	37	protect	protect	VERB
ftr-498	1580	38	against	against	ADP
ftr-498	1580	39	discriminatory	discriminatory	ADJ
ftr-498	1580	40	treatment	treatment	NOUN
ftr-498	1580	41	.	.	PUNCT
ftr-498	1581	1	in	in	ADP
ftr-498	1581	2	these	these	DET
ftr-498	1581	3	cases	case	NOUN
ftr-498	1581	4	,	,	PUNCT
ftr-498	1581	5	interest	interest	NOUN
ftr-498	1581	6	is	be	AUX
ftr-498	1581	7	necessary	necessary	ADJ
ftr-498	1581	8	to	to	PART
ftr-498	1581	9	set	set	VERB
ftr-498	1581	10	the	the	DET
ftr-498	1581	11	injured	injured	ADJ
ftr-498	1581	12	party	party	NOUN
ftr-498	1581	13	in	in	ADP
ftr-498	1581	14	the	the	DET
ftr-498	1581	15	same	same	ADJ
ftr-498	1581	16	position	position	NOUN
ftr-498	1581	17	as	as	ADP
ftr-498	1581	18	its	its	PRON
ftr-498	1581	19	formerly	formerly	ADV
ftr-498	1581	20	favored	favor	VERB
ftr-498	1581	21	counterpart	counterpart	NOUN
ftr-498	1581	22	.	.	PUNCT
ftr-498	1582	1	but	but	CCONJ
ftr-498	1582	2	intergovernmental	intergovernmental	ADJ
ftr-498	1582	3	tax	tax	NOUN
ftr-498	1582	4	immunity	immunity	NOUN
ftr-498	1582	5	cases	case	NOUN
ftr-498	1582	6	might	might	AUX
ftr-498	1582	7	seem	seem	VERB
ftr-498	1582	8	different	different	ADJ
ftr-498	1582	9	.	.	PUNCT
ftr-498	1583	1	the	the	DET
ftr-498	1583	2	aim	aim	NOUN
ftr-498	1583	3	of	of	ADP
ftr-498	1583	4	the	the	DET
ftr-498	1583	5	intergovernmental	intergovernmental	ADJ
ftr-498	1583	6	tax	tax	NOUN
ftr-498	1583	7	immunity	immunity	NOUN
ftr-498	1583	8	doctrine	doctrine	NOUN
ftr-498	1583	9	is	be	AUX
ftr-498	1583	10	to	to	PART
ftr-498	1583	11	protect	protect	VERB
ftr-498	1583	12	governments	government	NOUN
ftr-498	1583	13	from	from	ADP
ftr-498	1583	14	unfair	unfair	ADJ
ftr-498	1583	15	taxation	taxation	NOUN
ftr-498	1583	16	by	by	ADP
ftr-498	1583	17	one	one	NUM
ftr-498	1583	18	another	another	DET
ftr-498	1583	19	.	.	PUNCT
ftr-498	1584	1	in	in	ADP
ftr-498	1584	2	davis	davis	PROPN
ftr-498	1584	3	and	and	CCONJ
ftr-498	1584	4	harper	harper	PROPN
ftr-498	1584	5	,	,	PUNCT
ftr-498	1584	6	the	the	DET
ftr-498	1584	7	true	true	ADJ
ftr-498	1584	8	claimant	claimant	NOUN
ftr-498	1584	9	was	be	AUX
ftr-498	1584	10	the	the	DET
ftr-498	1584	11	federal	federal	ADJ
ftr-498	1584	12	government	government	NOUN
ftr-498	1584	13	,	,	PUNCT
ftr-498	1584	14	not	not	PART
ftr-498	1584	15	the	the	DET
ftr-498	1584	16	federal	federal	ADJ
ftr-498	1584	17	retirees	retiree	NOUN
ftr-498	1584	18	who	who	PRON
ftr-498	1584	19	sued	sue	VERB
ftr-498	1584	20	.	.	PUNCT
ftr-498	1585	1	hefty	hefty	ADJ
ftr-498	1585	2	interest	interest	NOUN
ftr-498	1585	3	payments	payment	NOUN
ftr-498	1585	4	to	to	ADP
ftr-498	1585	5	one	one	NUM
ftr-498	1585	6	-	-	PUNCT
ftr-498	1585	7	time	time	NOUN
ftr-498	1585	8	federal	federal	ADJ
ftr-498	1585	9	workers	worker	NOUN
ftr-498	1585	10	,	,	PUNCT
ftr-498	1585	11	at	at	ADP
ftr-498	1585	12	great	great	ADJ
ftr-498	1585	13	cost	cost	NOUN
ftr-498	1585	14	to	to	ADP
ftr-498	1585	15	a	a	DET
ftr-498	1585	16	state	state	NOUN
ftr-498	1585	17	,	,	PUNCT
ftr-498	1585	18	would	would	AUX
ftr-498	1585	19	vastly	vastly	ADV
ftr-498	1585	20	exceed	exceed	VERB
ftr-498	1585	21	the	the	DET
ftr-498	1585	22	interest	interest	NOUN
ftr-498	1585	23	component	component	NOUN
ftr-498	1585	24	of	of	ADP
ftr-498	1585	25	the	the	DET
ftr-498	1585	26	federal	federal	ADJ
ftr-498	1585	27	government	government	NOUN
ftr-498	1585	28	's	's	PART
ftr-498	1585	29	past	past	ADJ
ftr-498	1585	30	injury	injury	NOUN
ftr-498	1585	31	or	or	CCONJ
ftr-498	1585	32	,	,	PUNCT
ftr-498	1585	33	viewed	view	VERB
ftr-498	1585	34	in	in	ADP
ftr-498	1585	35	reverse	reverse	NOUN
ftr-498	1585	36	,	,	PUNCT
ftr-498	1585	37	the	the	DET
ftr-498	1585	38	monetary	monetary	ADJ
ftr-498	1585	39	time	time	NOUN
ftr-498	1585	40	value	value	NOUN
ftr-498	1585	41	of	of	ADP
ftr-498	1585	42	the	the	DET
ftr-498	1585	43	state	state	NOUN
ftr-498	1585	44	's	's	PART
ftr-498	1585	45	past	past	ADJ
ftr-498	1585	46	advantage	advantage	NOUN
ftr-498	1585	47	in	in	ADP
ftr-498	1585	48	hiring	hire	VERB
ftr-498	1585	49	workers	worker	NOUN
ftr-498	1585	50	.	.	PUNCT
ftr-498	1586	1	likewise	likewise	ADV
ftr-498	1586	2	,	,	PUNCT
ftr-498	1586	3	imposing	impose	VERB
ftr-498	1586	4	burdensome	burdensome	ADJ
ftr-498	1586	5	interest	interest	NOUN
ftr-498	1586	6	charges	charge	NOUN
ftr-498	1586	7	on	on	ADP
ftr-498	1586	8	the	the	DET
ftr-498	1586	9	retroactive	retroactive	ADJ
ftr-498	1586	10	tax	tax	NOUN
ftr-498	1586	11	liability	liability	NOUN
ftr-498	1586	12	of	of	ADP
ftr-498	1586	13	state	state	NOUN
ftr-498	1586	14	retirees	retiree	NOUN
ftr-498	1586	15	-	-	PUNCT
ftr-498	1586	16	a	a	DET
ftr-498	1586	17	remedy	remedy	NOUN
ftr-498	1586	18	that	that	PRON
ftr-498	1586	19	would	would	AUX
ftr-498	1586	20	add	add	VERB
ftr-498	1586	21	nothing	nothing	PRON
ftr-498	1586	22	to	to	ADP
ftr-498	1586	23	federal	federal	ADJ
ftr-498	1586	24	coffers	coffer	NOUN
ftr-498	1586	25	-	-	PUNCT
ftr-498	1586	26	seems	seem	VERB
ftr-498	1586	27	excessively	excessively	ADV
ftr-498	1586	28	demanding	demanding	ADJ
ftr-498	1586	29	as	as	ADP
ftr-498	1586	30	a	a	DET
ftr-498	1586	31	remedy	remedy	NOUN
ftr-498	1586	32	for	for	ADP
ftr-498	1586	33	a	a	DET
ftr-498	1586	34	far	far	ADV
ftr-498	1586	35	smaller	small	ADJ
ftr-498	1586	36	harm	harm	NOUN
ftr-498	1586	37	to	to	ADP
ftr-498	1586	38	the	the	DET
ftr-498	1586	39	federal	federal	ADJ
ftr-498	1586	40	government	government	NOUN
ftr-498	1586	41	.	.	PUNCT
ftr-498	1587	1	the	the	DET
ftr-498	1587	2	constitution	constitution	NOUN
ftr-498	1587	3	,	,	PUNCT
ftr-498	1587	4	the	the	DET
ftr-498	1587	5	argument	argument	NOUN
ftr-498	1587	6	runs	run	VERB
ftr-498	1587	7	,	,	PUNCT
ftr-498	1587	8	surely	surely	ADV
ftr-498	1587	9	can	can	AUX
ftr-498	1587	10	not	not	PART
ftr-498	1587	11	require	require	VERB
ftr-498	1587	12	this	this	DET
ftr-498	1587	13	remarkable	remarkable	ADJ
ftr-498	1587	14	disparity	disparity	NOUN
ftr-498	1587	15	between	between	ADP
ftr-498	1587	16	the	the	DET
ftr-498	1587	17	harm	harm	NOUN
ftr-498	1587	18	to	to	ADP
ftr-498	1587	19	the	the	DET
ftr-498	1587	20	sovereign	sovereign	NOUN
ftr-498	1587	21	and	and	CCONJ
ftr-498	1587	22	the	the	DET
ftr-498	1587	23	price	price	NOUN
ftr-498	1587	24	that	that	PRON
ftr-498	1587	25	the	the	DET
ftr-498	1587	26	state	state	NOUN
ftr-498	1587	27	or	or	CCONJ
ftr-498	1587	28	its	its	PRON
ftr-498	1587	29	workers	worker	NOUN
ftr-498	1587	30	must	must	AUX
ftr-498	1587	31	pay	pay	VERB
ftr-498	1587	32	in	in	ADP
ftr-498	1587	33	recompense	recompense	NOUN
ftr-498	1587	34	.	.	PUNCT
ftr-498	1588	1	there	there	PRON
ftr-498	1588	2	is	be	VERB
ftr-498	1588	3	some	some	DET
ftr-498	1588	4	truth	truth	NOUN
ftr-498	1588	5	in	in	ADP
ftr-498	1588	6	these	these	DET
ftr-498	1588	7	reflections	reflection	NOUN
ftr-498	1588	8	.	.	PUNCT
ftr-498	1589	1	certainly	certainly	ADV
ftr-498	1589	2	,	,	PUNCT
ftr-498	1589	3	the	the	DET
ftr-498	1589	4	interest	interest	NOUN
ftr-498	1589	5	due	due	ADJ
ftr-498	1589	6	on	on	ADP
ftr-498	1589	7	the	the	DET
ftr-498	1589	8	nominal	nominal	ADJ
ftr-498	1589	9	value	value	NOUN
ftr-498	1589	10	of	of	ADP
ftr-498	1589	11	the	the	DET
ftr-498	1589	12	federal	federal	ADJ
ftr-498	1589	13	government	government	NOUN
ftr-498	1589	14	's	's	PART
ftr-498	1589	15	past	past	ADJ
ftr-498	1589	16	injury	injury	NOUN
ftr-498	1589	17	is	be	AUX
ftr-498	1589	18	considerably	considerably	ADV
ftr-498	1589	19	less	less	ADJ
ftr-498	1589	20	than	than	ADP
ftr-498	1589	21	the	the	DET
ftr-498	1589	22	amount	amount	NOUN
ftr-498	1589	23	of	of	ADP
ftr-498	1589	24	interest	interest	NOUN
ftr-498	1589	25	that	that	PRON
ftr-498	1589	26	states	state	NOUN
ftr-498	1589	27	would	would	AUX
ftr-498	1589	28	typically	typically	ADV
ftr-498	1589	29	have	have	VERB
ftr-498	1589	30	to	to	PART
ftr-498	1589	31	pay	pay	VERB
ftr-498	1589	32	to	to	ADP
ftr-498	1589	33	federal	federal	ADJ
ftr-498	1589	34	retirees	retiree	NOUN
ftr-498	1589	35	,	,	PUNCT
ftr-498	1589	36	if	if	SCONJ
ftr-498	1589	37	they	they	PRON
ftr-498	1589	38	decided	decide	VERB
ftr-498	1589	39	to	to	PART
ftr-498	1589	40	pay	pay	VERB
ftr-498	1589	41	refunds	refund	NOUN
ftr-498	1589	42	.	.	PUNCT
ftr-498	1590	1	it	it	PRON
ftr-498	1590	2	is	be	AUX
ftr-498	1590	3	also	also	ADV
ftr-498	1590	4	likely	likely	ADJ
ftr-498	1590	5	to	to	PART
ftr-498	1590	6	be	be	AUX
ftr-498	1590	7	less	less	ADJ
ftr-498	1590	8	than	than	ADP
ftr-498	1590	9	the	the	DET
ftr-498	1590	10	interest	interest	NOUN
ftr-498	1590	11	that	that	PRON
ftr-498	1590	12	states	state	NOUN
ftr-498	1590	13	would	would	AUX
ftr-498	1590	14	have	have	VERB
ftr-498	1590	15	to	to	PART
ftr-498	1590	16	impose	impose	VERB
ftr-498	1590	17	on	on	ADP
ftr-498	1590	18	state	state	NOUN
ftr-498	1590	19	workers	worker	NOUN
ftr-498	1590	20	'	'	PART
ftr-498	1590	21	retroactive	retroactive	ADJ
ftr-498	1590	22	tax	tax	NOUN
ftr-498	1590	23	liabilities	liability	NOUN
ftr-498	1590	24	.	.	PUNCT
ftr-498	1591	1	it	it	PRON
ftr-498	1591	2	does	do	AUX
ftr-498	1591	3	not	not	PART
ftr-498	1591	4	follow	follow	VERB
ftr-498	1591	5	,	,	PUNCT
ftr-498	1591	6	however	however	ADV
ftr-498	1591	7	,	,	PUNCT
ftr-498	1591	8	that	that	SCONJ
ftr-498	1591	9	the	the	DET
ftr-498	1591	10	preceding	precede	VERB
ftr-498	1591	11	account	account	NOUN
ftr-498	1591	12	of	of	ADP
ftr-498	1591	13	the	the	DET
ftr-498	1591	14	due	due	ADJ
ftr-498	1591	15	process	process	NOUN
ftr-498	1591	16	clause	clause	NOUN
ftr-498	1591	17	's	's	PART
ftr-498	1591	18	requirements	requirement	NOUN
ftr-498	1591	19	entails	entail	VERB
ftr-498	1591	20	that	that	SCONJ
ftr-498	1591	21	states	state	NOUN
ftr-498	1591	22	are	be	AUX
ftr-498	1591	23	condemned	condemn	VERB
ftr-498	1591	24	to	to	PART
ftr-498	1591	25	unjust	unjust	ADJ
ftr-498	1591	26	treatment	treatment	NOUN
ftr-498	1591	27	,	,	PUNCT
ftr-498	1591	28	because	because	SCONJ
ftr-498	1591	29	they	they	PRON
ftr-498	1591	30	have	have	VERB
ftr-498	1591	31	no	no	DET
ftr-498	1591	32	choice	choice	NOUN
ftr-498	1591	33	but	but	SCONJ
ftr-498	1591	34	to	to	PART
ftr-498	1591	35	follow	follow	VERB
ftr-498	1591	36	one	one	NUM
ftr-498	1591	37	of	of	ADP
ftr-498	1591	38	these	these	DET
ftr-498	1591	39	two	two	NUM
ftr-498	1591	40	unattractive	unattractive	ADJ
ftr-498	1591	41	routes	route	NOUN
ftr-498	1591	42	.	.	PUNCT
ftr-498	1592	1	states	state	NOUN
ftr-498	1592	2	need	need	AUX
ftr-498	1592	3	not	not	PART
ftr-498	1592	4	adopt	adopt	VERB
ftr-498	1592	5	either	either	CCONJ
ftr-498	1592	6	course	course	NOUN
ftr-498	1592	7	.	.	PUNCT
ftr-498	1593	1	just	just	ADV
ftr-498	1593	2	as	as	SCONJ
ftr-498	1593	3	states	state	NOUN
ftr-498	1593	4	have	have	VERB
ftr-498	1593	5	a	a	DET
ftr-498	1593	6	constitutionally	constitutionally	ADV
ftr-498	1593	7	permissible	permissible	ADJ
ftr-498	1593	8	third	third	ADJ
ftr-498	1593	9	option	option	NOUN
ftr-498	1593	10	in	in	ADP
ftr-498	1593	11	correcting	correct	VERB
ftr-498	1593	12	the	the	DET
ftr-498	1593	13	underlying	underlie	VERB
ftr-498	1593	14	wrong	wrong	NOUN
ftr-498	1593	15	-	-	PUNCT
ftr-498	1593	16	the	the	DET
ftr-498	1593	17	option	option	NOUN
ftr-498	1593	18	of	of	ADP
ftr-498	1593	19	compensating	compensate	VERB
ftr-498	1593	20	the	the	DET
ftr-498	1593	21	federal	federal	ADJ
ftr-498	1593	22	government	government	NOUN
ftr-498	1593	23	directly	directly	ADV
ftr-498	1593	24	,	,	PUNCT
ftr-498	1593	25	as	as	SCONJ
ftr-498	1593	26	described	describe	VERB
ftr-498	1593	27	in	in	ADP
ftr-498	1593	28	sections	section	NOUN
ftr-498	1593	29	c	c	PROPN
ftr-498	1593	30	and	and	CCONJ
ftr-498	1593	31	d	d	PROPN
ftr-498	1593	32	above	above	ADP
ftr-498	1593	33	-	-	PUNCT
ftr-498	1593	34	so	so	ADV
ftr-498	1593	35	they	they	PRON
ftr-498	1593	36	have	have	VERB
ftr-498	1593	37	a	a	DET
ftr-498	1593	38	third	third	ADJ
ftr-498	1593	39	option	option	NOUN
ftr-498	1593	40	here	here	ADV
ftr-498	1593	41	:	:	PUNCT
ftr-498	1593	42	making	make	VERB
ftr-498	1593	43	a	a	DET
ftr-498	1593	44	payment	payment	NOUN
ftr-498	1593	45	directly	directly	ADV
ftr-498	1593	46	to	to	ADP
ftr-498	1593	47	the	the	DET
ftr-498	1593	48	united	united	PROPN
ftr-498	1593	49	states	states	PROPN
ftr-498	1593	50	in	in	ADP
ftr-498	1593	51	the	the	DET
ftr-498	1593	52	amount	amount	NOUN
ftr-498	1593	53	of	of	ADP
ftr-498	1593	54	the	the	DET
ftr-498	1593	55	interest	interest	NOUN
ftr-498	1593	56	that	that	PRON
ftr-498	1593	57	has	have	AUX
ftr-498	1593	58	accrued	accrue	VERB
ftr-498	1593	59	on	on	ADP
ftr-498	1593	60	the	the	DET
ftr-498	1593	61	underlying	underlie	VERB
ftr-498	1593	62	injury	injury	NOUN
ftr-498	1593	63	to	to	ADP
ftr-498	1593	64	the	the	DET
ftr-498	1593	65	federal	federal	ADJ
ftr-498	1593	66	government	government	NOUN
ftr-498	1593	67	.	.	PUNCT
ftr-498	1594	1	nothing	nothing	PRON
ftr-498	1594	2	requires	require	VERB
ftr-498	1594	3	a	a	DET
ftr-498	1594	4	state	state	NOUN
ftr-498	1594	5	to	to	PART
ftr-498	1594	6	avail	avail	VERB
ftr-498	1594	7	itself	itself	PRON
ftr-498	1594	8	of	of	ADP
ftr-498	1594	9	a	a	DET
ftr-498	1594	10	more	more	ADV
ftr-498	1594	11	expensive	expensive	ADJ
ftr-498	1594	12	alternative	alternative	NOUN
ftr-498	1594	13	.	.	PUNCT
ftr-498	1595	1	if	if	SCONJ
ftr-498	1595	2	a	a	DET
ftr-498	1595	3	state	state	NOUN
ftr-498	1595	4	elects	elect	NOUN
ftr-498	1595	5	instead	instead	ADV
ftr-498	1595	6	to	to	PART
ftr-498	1595	7	refund	refund	VERB
ftr-498	1595	8	the	the	DET
ftr-498	1595	9	taxes	taxis	NOUN
ftr-498	1595	10	paid	pay	VERB
ftr-498	1595	11	by	by	ADP
ftr-498	1595	12	federal	federal	ADJ
ftr-498	1595	13	workers	worker	NOUN
ftr-498	1595	14	,	,	PUNCT
ftr-498	1595	15	interest	interest	NOUN
ftr-498	1595	16	payments	payment	NOUN
ftr-498	1595	17	will	will	AUX
ftr-498	1595	18	be	be	AUX
ftr-498	1595	19	part	part	NOUN
ftr-498	1595	20	of	of	ADP
ftr-498	1595	21	removing	remove	VERB
ftr-498	1595	22	the	the	DET
ftr-498	1595	23	disparity	disparity	NOUN
ftr-498	1595	24	that	that	PRON
ftr-498	1595	25	formerly	formerly	ADV
ftr-498	1595	26	existed	exist	VERB
ftr-498	1595	27	between	between	ADP
ftr-498	1595	28	the	the	DET
ftr-498	1595	29	tax	tax	NOUN
ftr-498	1595	30	treatment	treatment	NOUN
ftr-498	1595	31	of	of	ADP
ftr-498	1595	32	state	state	NOUN
ftr-498	1595	33	and	and	CCONJ
ftr-498	1595	34	federal	federal	ADJ
ftr-498	1595	35	retirees	retiree	NOUN
ftr-498	1595	36	.	.	PUNCT
ftr-498	1596	1	the	the	DET
ftr-498	1596	2	logic	logic	NOUN
ftr-498	1596	3	of	of	ADP
ftr-498	1596	4	that	that	DET
ftr-498	1596	5	manner	manner	NOUN
ftr-498	1596	6	of	of	ADP
ftr-498	1596	7	creating	create	VERB
ftr-498	1596	8	equality	equality	NOUN
ftr-498	1596	9	after	after	SCONJ
ftr-498	1596	10	the	the	DET
ftr-498	1596	11	fact	fact	NOUN
ftr-498	1596	12	requires	require	VERB
ftr-498	1596	13	those	those	DET
ftr-498	1596	14	payments	payment	NOUN
ftr-498	1596	15	,	,	PUNCT
ftr-498	1596	16	if	if	SCONJ
ftr-498	1596	17	the	the	DET
ftr-498	1596	18	federal	federal	ADJ
ftr-498	1596	19	government	government	NOUN
ftr-498	1596	20	is	be	AUX
ftr-498	1596	21	not	not	PART
ftr-498	1596	22	compensated	compensate	VERB
ftr-498	1596	23	directly	directly	ADV
ftr-498	1596	24	.	.	PUNCT
ftr-498	1597	1	it	it	PRON
ftr-498	1597	2	is	be	AUX
ftr-498	1597	3	,	,	PUNCT
ftr-498	1597	4	however	however	ADV
ftr-498	1597	5	,	,	PUNCT
ftr-498	1597	6	important	important	ADJ
ftr-498	1597	7	to	to	PART
ftr-498	1597	8	underscore	underscore	VERB
ftr-498	1597	9	that	that	SCONJ
ftr-498	1597	10	any	any	DET
ftr-498	1597	11	interest	interest	NOUN
ftr-498	1597	12	paid	pay	VERB
ftr-498	1597	13	by	by	ADP
ftr-498	1597	14	a	a	DET
ftr-498	1597	15	state	state	NOUN
ftr-498	1597	16	in	in	ADP
ftr-498	1597	17	excess	excess	NOUN
ftr-498	1597	18	of	of	ADP
ftr-498	1597	19	the	the	DET
ftr-498	1597	20	interest	interest	NOUN
ftr-498	1597	21	owing	owe	VERB
ftr-498	1597	22	on	on	ADP
ftr-498	1597	23	the	the	DET
ftr-498	1597	24	monetary	monetary	ADJ
ftr-498	1597	25	value	value	NOUN
ftr-498	1597	26	of	of	ADP
ftr-498	1597	27	the	the	DET
ftr-498	1597	28	federal	federal	ADJ
ftr-498	1597	29	government	government	NOUN
ftr-498	1597	30	's	's	PART
ftr-498	1597	31	injury	injury	NOUN
ftr-498	1597	32	is	be	AUX
ftr-498	1597	33	paid	pay	VERB
ftr-498	1597	34	because	because	SCONJ
ftr-498	1597	35	a	a	DET
ftr-498	1597	36	state	state	NOUN
ftr-498	1597	37	,	,	PUNCT
ftr-498	1597	38	through	through	ADP
ftr-498	1597	39	action	action	NOUN
ftr-498	1597	40	or	or	CCONJ
ftr-498	1597	41	inaction	inaction	NOUN
ftr-498	1597	42	,	,	PUNCT
ftr-498	1597	43	chooses	choose	VERB
ftr-498	1597	44	that	that	SCONJ
ftr-498	1597	45	more	more	ADV
ftr-498	1597	46	costly	costly	ADJ
ftr-498	1597	47	course	course	NOUN
ftr-498	1597	48	over	over	ADP
ftr-498	1597	49	a	a	DET
ftr-498	1597	50	less	less	ADV
ftr-498	1597	51	painful	painful	ADJ
ftr-498	1597	52	remedy	remedy	NOUN
ftr-498	1597	53	.	.	PUNCT
ftr-498	1598	1	19931	19931	NUM
ftr-498	1598	2	florida	florida	PROPN
ftr-498	1598	3	tax	tax	PROPN
ftr-498	1598	4	review	review	PROPN
ftr-498	1598	5	vi	vi	PROPN
ftr-498	1598	6	.	.	NOUN
ftr-498	1598	7	additional	additional	ADJ
ftr-498	1598	8	state	state	NOUN
ftr-498	1598	9	-	-	PUNCT
ftr-498	1598	10	law	law	NOUN
ftr-498	1598	11	issues	issue	NOUN
ftr-498	1598	12	affecting	affect	VERB
ftr-498	1598	13	remedies	remedy	NOUN
ftr-498	1598	14	as	as	ADP
ftr-498	1598	15	state	state	NOUN
ftr-498	1598	16	courts	court	NOUN
ftr-498	1598	17	and	and	CCONJ
ftr-498	1598	18	state	state	NOUN
ftr-498	1598	19	legislatures	legislature	NOUN
ftr-498	1598	20	grapple	grapple	VERB
ftr-498	1598	21	with	with	ADP
ftr-498	1598	22	refund	refund	NOUN
ftr-498	1598	23	suits	suit	NOUN
ftr-498	1598	24	following	follow	VERB
ftr-498	1598	25	the	the	DET
ftr-498	1598	26	court	court	NOUN
ftr-498	1598	27	's	's	PART
ftr-498	1598	28	decision	decision	NOUN
ftr-498	1598	29	in	in	ADP
ftr-498	1598	30	harper	harper	NOUN
ftr-498	1598	31	,	,	PUNCT
ftr-498	1598	32	state	state	NOUN
ftr-498	1598	33	law	law	NOUN
ftr-498	1598	34	will	will	AUX
ftr-498	1598	35	in	in	ADP
ftr-498	1598	36	some	some	DET
ftr-498	1598	37	instances	instance	NOUN
ftr-498	1598	38	add	add	VERB
ftr-498	1598	39	to	to	ADP
ftr-498	1598	40	the	the	DET
ftr-498	1598	41	constraints	constraint	NOUN
ftr-498	1598	42	that	that	SCONJ
ftr-498	1598	43	the	the	DET
ftr-498	1598	44	due	due	ADJ
ftr-498	1598	45	process	process	NOUN
ftr-498	1598	46	clause	clause	NOUN
ftr-498	1598	47	imposes	impose	VERB
ftr-498	1598	48	.	.	PUNCT
ftr-498	1599	1	this	this	DET
ftr-498	1599	2	part	part	NOUN
ftr-498	1599	3	surveys	survey	VERB
ftr-498	1599	4	the	the	DET
ftr-498	1599	5	three	three	NUM
ftr-498	1599	6	most	most	ADV
ftr-498	1599	7	prominent	prominent	ADJ
ftr-498	1599	8	state	state	NOUN
ftr-498	1599	9	law	law	NOUN
ftr-498	1599	10	issues	issue	NOUN
ftr-498	1599	11	that	that	PRON
ftr-498	1599	12	are	be	AUX
ftr-498	1599	13	likely	likely	ADJ
ftr-498	1599	14	to	to	PART
ftr-498	1599	15	surface	surface	VERB
ftr-498	1599	16	.	.	PUNCT
ftr-498	1600	1	a.	a.	NOUN
ftr-498	1600	2	extending	extend	VERB
ftr-498	1600	3	vs.	vs.	ADP
ftr-498	1600	4	invalidating	invalidate	VERB
ftr-498	1600	5	exemptions	exemption	NOUN
ftr-498	1600	6	after	after	ADP
ftr-498	1600	7	davis	davis	PROPN
ftr-498	1600	8	,	,	PUNCT
ftr-498	1600	9	the	the	DET
ftr-498	1600	10	two	two	NUM
ftr-498	1600	11	dozen	dozen	NOUN
ftr-498	1600	12	states	state	NOUN
ftr-498	1600	13	affected	affect	VERB
ftr-498	1600	14	by	by	ADP
ftr-498	1600	15	the	the	DET
ftr-498	1600	16	decision	decision	NOUN
ftr-498	1600	17	altered	alter	VERB
ftr-498	1600	18	their	their	PRON
ftr-498	1600	19	laws	law	NOUN
ftr-498	1600	20	to	to	PART
ftr-498	1600	21	comply	comply	VERB
ftr-498	1600	22	with	with	ADP
ftr-498	1600	23	the	the	DET
ftr-498	1600	24	court	court	NOUN
ftr-498	1600	25	's	's	PART
ftr-498	1600	26	mandate	mandate	NOUN
ftr-498	1600	27	of	of	ADP
ftr-498	1600	28	equal	equal	ADJ
ftr-498	1600	29	treatment	treatment	NOUN
ftr-498	1600	30	for	for	ADP
ftr-498	1600	31	the	the	DET
ftr-498	1600	32	future	future	NOUN
ftr-498	1600	33	.	.	PUNCT
ftr-498	1601	1	some	some	PRON
ftr-498	1601	2	extended	extend	VERB
ftr-498	1601	3	the	the	DET
ftr-498	1601	4	tax	tax	NOUN
ftr-498	1601	5	exemption	exemption	NOUN
ftr-498	1601	6	formerly	formerly	ADV
ftr-498	1601	7	enjoyed	enjoy	VERB
ftr-498	1601	8	by	by	ADP
ftr-498	1601	9	state	state	NOUN
ftr-498	1601	10	retirees	retiree	NOUN
ftr-498	1601	11	to	to	ADP
ftr-498	1601	12	federal	federal	ADJ
ftr-498	1601	13	retirees	retiree	NOUN
ftr-498	1601	14	.	.	PUNCT
ftr-498	1602	1	others	other	NOUN
ftr-498	1602	2	withdrew	withdraw	VERB
ftr-498	1602	3	the	the	DET
ftr-498	1602	4	tax	tax	NOUN
ftr-498	1602	5	advantage	advantage	NOUN
ftr-498	1602	6	that	that	SCONJ
ftr-498	1602	7	state	state	NOUN
ftr-498	1602	8	pensioners	pensioner	NOUN
ftr-498	1602	9	had	have	AUX
ftr-498	1602	10	enjoyed	enjoy	VERB
ftr-498	1602	11	.	.	PUNCT
ftr-498	1603	1	in	in	ADP
ftr-498	1603	2	these	these	DET
ftr-498	1603	3	cases	case	NOUN
ftr-498	1603	4	,	,	PUNCT
ftr-498	1603	5	lawmakers	lawmaker	NOUN
ftr-498	1603	6	typically	typically	ADV
ftr-498	1603	7	raised	raise	VERB
ftr-498	1603	8	pensions	pension	NOUN
ftr-498	1603	9	for	for	ADP
ftr-498	1603	10	the	the	DET
ftr-498	1603	11	future	future	NOUN
ftr-498	1603	12	simultaneously	simultaneously	ADV
ftr-498	1603	13	so	so	SCONJ
ftr-498	1603	14	as	as	SCONJ
ftr-498	1603	15	to	to	PART
ftr-498	1603	16	leave	leave	VERB
ftr-498	1603	17	state	state	NOUN
ftr-498	1603	18	retirees	retiree	NOUN
ftr-498	1603	19	'	'	PART
ftr-498	1603	20	after	after	ADP
ftr-498	1603	21	-	-	PUNCT
ftr-498	1603	22	tax	tax	NOUN
ftr-498	1603	23	position	position	NOUN
ftr-498	1603	24	no	no	ADV
ftr-498	1603	25	worse	bad	ADJ
ftr-498	1603	26	than	than	SCONJ
ftr-498	1603	27	it	it	PRON
ftr-498	1603	28	would	would	AUX
ftr-498	1603	29	have	have	AUX
ftr-498	1603	30	been	be	AUX
ftr-498	1603	31	,	,	PUNCT
ftr-498	1603	32	out	out	ADP
ftr-498	1603	33	of	of	ADP
ftr-498	1603	34	a	a	DET
ftr-498	1603	35	concern	concern	NOUN
ftr-498	1603	36	for	for	ADP
ftr-498	1603	37	fairness	fairness	NOUN
ftr-498	1603	38	or	or	CCONJ
ftr-498	1603	39	because	because	SCONJ
ftr-498	1603	40	they	they	PRON
ftr-498	1603	41	dreaded	dread	VERB
ftr-498	1603	42	the	the	DET
ftr-498	1603	43	political	political	ADJ
ftr-498	1603	44	or	or	CCONJ
ftr-498	1603	45	legal	legal	ADJ
ftr-498	1603	46	consequences	consequence	NOUN
ftr-498	1603	47	of	of	ADP
ftr-498	1603	48	not	not	PART
ftr-498	1603	49	doing	do	VERB
ftr-498	1603	50	so	so	ADV
ftr-498	1603	51	.	.	PUNCT
ftr-498	1604	1	states	state	NOUN
ftr-498	1604	2	must	must	AUX
ftr-498	1604	3	now	now	ADV
ftr-498	1604	4	retroactively	retroactively	ADV
ftr-498	1604	5	extend	extend	VERB
ftr-498	1604	6	or	or	CCONJ
ftr-498	1604	7	remove	remove	VERB
ftr-498	1604	8	the	the	DET
ftr-498	1604	9	privilege	privilege	NOUN
ftr-498	1604	10	that	that	SCONJ
ftr-498	1604	11	state	state	NOUN
ftr-498	1604	12	retirees	retiree	NOUN
ftr-498	1604	13	enjoyed	enjoy	VERB
ftr-498	1604	14	,	,	PUNCT
ftr-498	1604	15	if	if	SCONJ
ftr-498	1604	16	they	they	PRON
ftr-498	1604	17	have	have	AUX
ftr-498	1604	18	not	not	PART
ftr-498	1604	19	already	already	ADV
ftr-498	1604	20	supplied	supply	VERB
ftr-498	1604	21	compensation	compensation	NOUN
ftr-498	1604	22	for	for	ADP
ftr-498	1604	23	the	the	DET
ftr-498	1604	24	earlier	early	ADJ
ftr-498	1604	25	disparity	disparity	NOUN
ftr-498	1604	26	or	or	CCONJ
ftr-498	1604	27	they	they	PRON
ftr-498	1604	28	are	be	AUX
ftr-498	1604	29	not	not	PART
ftr-498	1604	30	shielded	shield	VERB
ftr-498	1604	31	by	by	ADP
ftr-498	1604	32	having	having	AUX
ftr-498	1604	33	had	have	AUX
ftr-498	1604	34	in	in	ADP
ftr-498	1604	35	place	place	NOUN
ftr-498	1604	36	an	an	DET
ftr-498	1604	37	adequate	adequate	ADJ
ftr-498	1604	38	pre	pre	ADJ
ftr-498	1604	39	-	-	ADJ
ftr-498	1604	40	deprivation	deprivation	ADJ
ftr-498	1604	41	remedy	remedy	NOUN
ftr-498	1604	42	.	.	PUNCT
ftr-498	1605	1	the	the	DET
ftr-498	1605	2	choice	choice	NOUN
ftr-498	1605	3	of	of	ADP
ftr-498	1605	4	a	a	DET
ftr-498	1605	5	retroactive	retroactive	ADJ
ftr-498	1605	6	exemption	exemption	NOUN
ftr-498	1605	7	or	or	CCONJ
ftr-498	1605	8	retroactive	retroactive	ADJ
ftr-498	1605	9	tax	tax	NOUN
ftr-498	1605	10	will	will	AUX
ftr-498	1605	11	turn	turn	VERB
ftr-498	1605	12	entirely	entirely	ADV
ftr-498	1605	13	on	on	ADP
ftr-498	1605	14	state	state	NOUN
ftr-498	1605	15	law	law	NOUN
ftr-498	1605	16	and	and	CCONJ
ftr-498	1605	17	legislative	legislative	ADJ
ftr-498	1605	18	desire	desire	NOUN
ftr-498	1605	19	.	.	PUNCT
ftr-498	1606	1	state	state	NOUN
ftr-498	1606	2	courts	court	NOUN
ftr-498	1606	3	compelled	compel	VERB
ftr-498	1606	4	to	to	PART
ftr-498	1606	5	rule	rule	VERB
ftr-498	1606	6	on	on	ADP
ftr-498	1606	7	the	the	DET
ftr-498	1606	8	issue	issue	NOUN
ftr-498	1606	9	will	will	AUX
ftr-498	1606	10	generally	generally	ADV
ftr-498	1606	11	find	find	VERB
ftr-498	1606	12	it	it	PRON
ftr-498	1606	13	beyond	beyond	ADP
ftr-498	1606	14	their	their	PRON
ftr-498	1606	15	power	power	NOUN
ftr-498	1606	16	to	to	PART
ftr-498	1606	17	withdraw	withdraw	VERB
ftr-498	1606	18	the	the	DET
ftr-498	1606	19	exemption	exemption	NOUN
ftr-498	1606	20	from	from	ADP
ftr-498	1606	21	state	state	NOUN
ftr-498	1606	22	workers	worker	NOUN
ftr-498	1606	23	retroactively	retroactively	ADV
ftr-498	1606	24	,	,	PUNCT
ftr-498	1606	25	and	and	CCONJ
ftr-498	1606	26	thus	thus	ADV
ftr-498	1606	27	will	will	AUX
ftr-498	1606	28	limit	limit	VERB
ftr-498	1606	29	their	their	PRON
ftr-498	1606	30	inquiry	inquiry	NOUN
ftr-498	1606	31	to	to	ADP
ftr-498	1606	32	whether	whether	SCONJ
ftr-498	1606	33	federal	federal	ADJ
ftr-498	1606	34	retirees	retiree	NOUN
ftr-498	1606	35	are	be	AUX
ftr-498	1606	36	entitled	entitle	VERB
ftr-498	1606	37	to	to	ADP
ftr-498	1606	38	refunds	refund	NOUN
ftr-498	1606	39	;	;	PUNCT
ftr-498	1606	40	if	if	SCONJ
ftr-498	1606	41	they	they	PRON
ftr-498	1606	42	are	be	AUX
ftr-498	1606	43	,	,	PUNCT
ftr-498	1606	44	courts	court	NOUN
ftr-498	1606	45	will	will	AUX
ftr-498	1606	46	also	also	ADV
ftr-498	1606	47	have	have	VERB
ftr-498	1606	48	to	to	PART
ftr-498	1606	49	ask	ask	VERB
ftr-498	1606	50	whether	whether	SCONJ
ftr-498	1606	51	they	they	PRON
ftr-498	1606	52	may	may	AUX
ftr-498	1606	53	sue	sue	VERB
ftr-498	1606	54	singly	singly	ADV
ftr-498	1606	55	or	or	CCONJ
ftr-498	1606	56	as	as	ADP
ftr-498	1606	57	a	a	DET
ftr-498	1606	58	class	class	NOUN
ftr-498	1606	59	,	,	PUNCT
ftr-498	1606	60	for	for	ADP
ftr-498	1606	61	how	how	SCONJ
ftr-498	1606	62	many	many	ADJ
ftr-498	1606	63	years	year	NOUN
ftr-498	1606	64	they	they	PRON
ftr-498	1606	65	may	may	AUX
ftr-498	1606	66	claim	claim	VERB
ftr-498	1606	67	relief	relief	NOUN
ftr-498	1606	68	,	,	PUNCT
ftr-498	1606	69	and	and	CCONJ
ftr-498	1606	70	how	how	SCONJ
ftr-498	1606	71	large	large	ADJ
ftr-498	1606	72	their	their	PRON
ftr-498	1606	73	refunds	refund	NOUN
ftr-498	1606	74	ought	ought	AUX
ftr-498	1606	75	to	to	PART
ftr-498	1606	76	be	be	AUX
ftr-498	1606	77	.	.	PUNCT
ftr-498	1607	1	legislatures	legislature	NOUN
ftr-498	1607	2	are	be	AUX
ftr-498	1607	3	not	not	PART
ftr-498	1607	4	similarly	similarly	ADV
ftr-498	1607	5	constrained	constrain	VERB
ftr-498	1607	6	in	in	ADP
ftr-498	1607	7	their	their	PRON
ftr-498	1607	8	choice	choice	NOUN
ftr-498	1607	9	of	of	ADP
ftr-498	1607	10	a	a	DET
ftr-498	1607	11	remedy	remedy	NOUN
ftr-498	1607	12	.	.	PUNCT
ftr-498	1608	1	they	they	PRON
ftr-498	1608	2	might	might	AUX
ftr-498	1608	3	consider	consider	VERB
ftr-498	1608	4	the	the	DET
ftr-498	1608	5	potentially	potentially	ADV
ftr-498	1608	6	far	far	ADV
ftr-498	1608	7	less	less	ADV
ftr-498	1608	8	costly	costly	ADJ
ftr-498	1608	9	alternatives	alternative	NOUN
ftr-498	1608	10	described	describe	VERB
ftr-498	1608	11	in	in	ADP
ftr-498	1608	12	part	part	PROPN
ftr-498	1608	13	v.c	v.c	PROPN
ftr-498	1608	14	.	.	PROPN
ftr-498	1609	1	both	both	DET
ftr-498	1609	2	judges	judge	NOUN
ftr-498	1609	3	and	and	CCONJ
ftr-498	1609	4	lawmakers	lawmaker	NOUN
ftr-498	1609	5	must	must	AUX
ftr-498	1609	6	navigate	navigate	VERB
ftr-498	1609	7	the	the	DET
ftr-498	1609	8	legal	legal	ADJ
ftr-498	1609	9	shoals	shoal	NOUN
ftr-498	1609	10	described	describe	VERB
ftr-498	1609	11	below	below	ADV
ftr-498	1609	12	,	,	PUNCT
ftr-498	1609	13	however	however	ADV
ftr-498	1609	14	,	,	PUNCT
ftr-498	1609	15	in	in	ADP
ftr-498	1609	16	righting	right	VERB
ftr-498	1609	17	a	a	DET
ftr-498	1609	18	state	state	NOUN
ftr-498	1609	19	's	's	PART
ftr-498	1609	20	earlier	early	ADJ
ftr-498	1609	21	misdeeds	misdeed	NOUN
ftr-498	1609	22	.	.	PUNCT
ftr-498	1610	1	b.	b.	PROPN
ftr-498	1610	2	contractual	contractual	ADJ
ftr-498	1610	3	constraints	constraint	NOUN
ftr-498	1610	4	on	on	ADP
ftr-498	1610	5	taxing	tax	VERB
ftr-498	1610	6	state	state	NOUN
ftr-498	1610	7	pensions	pension	NOUN
ftr-498	1610	8	the	the	DET
ftr-498	1610	9	federal	federal	ADJ
ftr-498	1610	10	due	due	ADJ
ftr-498	1610	11	process	process	NOUN
ftr-498	1610	12	clause	clause	NOUN
ftr-498	1610	13	,	,	PUNCT
ftr-498	1610	14	as	as	SCONJ
ftr-498	1610	15	interpreted	interpret	VERB
ftr-498	1610	16	in	in	ADP
ftr-498	1610	17	mckesson	mckesson	PROPN
ftr-498	1610	18	,	,	PUNCT
ftr-498	1610	19	permits	permit	VERB
ftr-498	1610	20	a	a	DET
ftr-498	1610	21	state	state	NOUN
ftr-498	1610	22	to	to	PART
ftr-498	1610	23	cure	cure	VERB
ftr-498	1610	24	an	an	DET
ftr-498	1610	25	unlawfully	unlawfully	ADV
ftr-498	1610	26	discriminatory	discriminatory	ADJ
ftr-498	1610	27	tax	tax	NOUN
ftr-498	1610	28	by	by	ADP
ftr-498	1610	29	subjecting	subject	VERB
ftr-498	1610	30	the	the	DET
ftr-498	1610	31	beneficiaries	beneficiary	NOUN
ftr-498	1610	32	to	to	PART
ftr-498	1610	33	retroactive	retroactive	VERB
ftr-498	1610	34	taxes	taxis	NOUN
ftr-498	1610	35	to	to	PART
ftr-498	1610	36	achieve	achieve	VERB
ftr-498	1610	37	parity	parity	NOUN
ftr-498	1610	38	after	after	ADP
ftr-498	1610	39	the	the	DET
ftr-498	1610	40	fact	fact	NOUN
ftr-498	1610	41	,	,	PUNCT
ftr-498	1610	42	as	as	ADV
ftr-498	1610	43	well	well	ADV
ftr-498	1610	44	as	as	ADP
ftr-498	1610	45	by	by	ADP
ftr-498	1610	46	paying	pay	VERB
ftr-498	1610	47	refunds	refund	NOUN
ftr-498	1610	48	to	to	ADP
ftr-498	1610	49	those	those	PRON
ftr-498	1610	50	victimized	victimize	VERB
ftr-498	1610	51	by	by	ADP
ftr-498	1610	52	the	the	DET
ftr-498	1610	53	unequal	unequal	ADJ
ftr-498	1610	54	treatment	treatment	NOUN
ftr-498	1610	55	to	to	PART
ftr-498	1610	56	attain	attain	VERB
ftr-498	1610	57	the	the	DET
ftr-498	1610	58	same	same	ADJ
ftr-498	1610	59	end	end	NOUN
ftr-498	1610	60	.	.	PUNCT
ftr-498	1611	1	similarly	similarly	ADV
ftr-498	1611	2	,	,	PUNCT
ftr-498	1611	3	the	the	DET
ftr-498	1611	4	constitution	constitution	NOUN
ftr-498	1611	5	allows	allow	VERB
ftr-498	1611	6	states	state	NOUN
ftr-498	1611	7	to	to	PART
ftr-498	1611	8	erase	erase	VERB
ftr-498	1611	9	the	the	DET
ftr-498	1611	10	disparity	disparity	NOUN
ftr-498	1611	11	in	in	ADP
ftr-498	1611	12	the	the	DET
ftr-498	1611	13	future	future	NOUN
ftr-498	1611	14	by	by	ADP
ftr-498	1611	15	spreading	spread	VERB
ftr-498	1611	16	the	the	DET
ftr-498	1611	17	benefit	benefit	NOUN
ftr-498	1611	18	more	more	ADV
ftr-498	1611	19	widely	widely	ADV
ftr-498	1611	20	or	or	CCONJ
ftr-498	1611	21	by	by	ADP
ftr-498	1611	22	shrinking	shrink	VERB
ftr-498	1611	23	it	it	PRON
ftr-498	1611	24	so	so	ADV
ftr-498	1611	25	far	far	ADV
ftr-498	1611	26	that	that	SCONJ
ftr-498	1611	27	the	the	DET
ftr-498	1611	28	unlawful	unlawful	ADJ
ftr-498	1611	29	discrimination	discrimination	NOUN
ftr-498	1611	30	disappears	disappear	VERB
ftr-498	1611	31	.	.	PUNCT
ftr-498	1612	1	but	but	CCONJ
ftr-498	1612	2	state	state	NOUN
ftr-498	1612	3	law	law	NOUN
ftr-498	1612	4	might	might	AUX
ftr-498	1612	5	not	not	PART
ftr-498	1612	6	permit	permit	VERB
ftr-498	1612	7	state	state	NOUN
ftr-498	1612	8	authorities	authority	NOUN
ftr-498	1612	9	to	to	PART
ftr-498	1612	10	operate	operate	VERB
ftr-498	1612	11	with	with	ADP
ftr-498	1612	12	so	so	ADV
ftr-498	1612	13	free	free	ADJ
ftr-498	1612	14	a	a	DET
ftr-498	1612	15	hand	hand	NOUN
ftr-498	1612	16	.	.	PUNCT
ftr-498	1613	1	taxing	tax	VERB
ftr-498	1613	2	the	the	DET
ftr-498	1613	3	pensions	pension	NOUN
ftr-498	1613	4	of	of	ADP
ftr-498	1613	5	state	state	NOUN
ftr-498	1613	6	workers	worker	NOUN
ftr-498	1613	7	,	,	PUNCT
ftr-498	1613	8	either	either	CCONJ
ftr-498	1613	9	retroactively	retroactively	ADV
ftr-498	1613	10	or	or	CCONJ
ftr-498	1613	11	even	even	ADV
ftr-498	1613	12	solely	solely	ADV
ftr-498	1613	13	in	in	ADP
ftr-498	1613	14	the	the	DET
ftr-498	1613	15	future	future	NOUN
ftr-498	1613	16	,	,	PUNCT
ftr-498	1613	17	might	might	AUX
ftr-498	1613	18	breach	breach	VERB
ftr-498	1613	19	a	a	DET
ftr-498	1613	20	state	state	NOUN
ftr-498	1613	21	's	's	PART
ftr-498	1613	22	contract	contract	NOUN
ftr-498	1613	23	with	with	ADP
ftr-498	1613	24	[	[	X
ftr-498	1613	25	vol	vol	NOUN
ftr-498	1613	26	1:8	1:8	NUM
ftr-498	1613	27	harper	harper	NOUN
ftr-498	1613	28	and	and	CCONJ
ftr-498	1613	29	its	its	PRON
ftr-498	1613	30	aftermath	aftermath	NOUN
ftr-498	1613	31	its	its	PRON
ftr-498	1613	32	former	former	ADJ
ftr-498	1613	33	workers	worker	NOUN
ftr-498	1613	34	or	or	CCONJ
ftr-498	1613	35	contravene	contravene	VERB
ftr-498	1613	36	statutory	statutory	ADJ
ftr-498	1613	37	or	or	CCONJ
ftr-498	1613	38	state	state	NOUN
ftr-498	1613	39	constitutional	constitutional	ADJ
ftr-498	1613	40	provisions	provision	NOUN
ftr-498	1613	41	barring	bar	VERB
ftr-498	1613	42	the	the	DET
ftr-498	1613	43	reduction	reduction	NOUN
ftr-498	1613	44	or	or	CCONJ
ftr-498	1613	45	taxation	taxation	NOUN
ftr-498	1613	46	of	of	ADP
ftr-498	1613	47	state	state	NOUN
ftr-498	1613	48	retirement	retirement	NOUN
ftr-498	1613	49	benefits	benefit	NOUN
ftr-498	1613	50	.	.	PUNCT
ftr-498	1614	1	hughes	hughes	PROPN
ftr-498	1614	2	v.	v.	ADP
ftr-498	1614	3	oregon	oregon	PROPN
ftr-498	1614	4	"	"	PUNCT
ftr-498	1614	5	illustrates	illustrate	VERB
ftr-498	1614	6	this	this	DET
ftr-498	1614	7	fence	fence	NOUN
ftr-498	1614	8	of	of	ADP
ftr-498	1614	9	a	a	DET
ftr-498	1614	10	state	state	NOUN
ftr-498	1614	11	's	's	PART
ftr-498	1614	12	own	own	ADJ
ftr-498	1614	13	making	making	NOUN
ftr-498	1614	14	.	.	PUNCT
ftr-498	1615	1	the	the	DET
ftr-498	1615	2	oregon	oregon	PROPN
ftr-498	1615	3	legislature	legislature	NOUN
ftr-498	1615	4	decided	decide	VERB
ftr-498	1615	5	in	in	ADP
ftr-498	1615	6	1991	1991	NUM
ftr-498	1615	7	to	to	PART
ftr-498	1615	8	make	make	VERB
ftr-498	1615	9	state	state	NOUN
ftr-498	1615	10	retirement	retirement	NOUN
ftr-498	1615	11	benefits	benefit	NOUN
ftr-498	1615	12	henceforth	henceforth	ADV
ftr-498	1615	13	subject	subject	ADJ
ftr-498	1615	14	to	to	ADP
ftr-498	1615	15	state	state	NOUN
ftr-498	1615	16	income	income	NOUN
ftr-498	1615	17	tax	tax	NOUN
ftr-498	1615	18	,	,	PUNCT
ftr-498	1615	19	as	as	SCONJ
ftr-498	1615	20	federal	federal	ADJ
ftr-498	1615	21	retirement	retirement	NOUN
ftr-498	1615	22	pay	pay	NOUN
ftr-498	1615	23	had	have	AUX
ftr-498	1615	24	been	be	AUX
ftr-498	1615	25	and	and	CCONJ
ftr-498	1615	26	would	would	AUX
ftr-498	1615	27	be	be	AUX
ftr-498	1615	28	.	.	PUNCT
ftr-498	1615	29	"	"	PUNCT
ftr-498	1615	30	'	'	PUNCT
ftr-498	1615	31	at	at	ADP
ftr-498	1615	32	the	the	DET
ftr-498	1615	33	same	same	ADJ
ftr-498	1615	34	time	time	NOUN
ftr-498	1615	35	,	,	PUNCT
ftr-498	1615	36	the	the	DET
ftr-498	1615	37	legislature	legislature	NOUN
ftr-498	1615	38	voted	vote	VERB
ftr-498	1615	39	to	to	PART
ftr-498	1615	40	increase	increase	VERB
ftr-498	1615	41	state	state	NOUN
ftr-498	1615	42	workers	worker	NOUN
ftr-498	1615	43	'	'	PART
ftr-498	1615	44	pensions	pension	NOUN
ftr-498	1615	45	,	,	PUNCT
ftr-498	1615	46	although	although	SCONJ
ftr-498	1615	47	by	by	ADP
ftr-498	1615	48	an	an	DET
ftr-498	1615	49	aggregate	aggregate	ADJ
ftr-498	1615	50	amount	amount	NOUN
ftr-498	1615	51	that	that	PRON
ftr-498	1615	52	was	be	AUX
ftr-498	1615	53	less	less	ADJ
ftr-498	1615	54	than	than	ADP
ftr-498	1615	55	the	the	DET
ftr-498	1615	56	newly	newly	ADV
ftr-498	1615	57	imposed	impose	VERB
ftr-498	1615	58	tax	tax	NOUN
ftr-498	1615	59	liability	liability	NOUN
ftr-498	1615	60	.	.	PUNCT
ftr-498	1615	61	"	"	PUNCT
ftr-498	1616	1	the	the	DET
ftr-498	1616	2	oregon	oregon	PROPN
ftr-498	1616	3	public	public	PROPN
ftr-498	1616	4	employees	employee	NOUN
ftr-498	1616	5	union	union	VERB
ftr-498	1616	6	promptly	promptly	ADV
ftr-498	1616	7	sued.224	sued.224	PROPN
ftr-498	1616	8	in	in	ADP
ftr-498	1616	9	a	a	DET
ftr-498	1616	10	complex	complex	ADJ
ftr-498	1616	11	opinion	opinion	NOUN
ftr-498	1616	12	,	,	PUNCT
ftr-498	1616	13	the	the	DET
ftr-498	1616	14	oregon	oregon	PROPN
ftr-498	1616	15	supreme	supreme	PROPN
ftr-498	1616	16	court	court	PROPN
ftr-498	1616	17	held	hold	VERB
ftr-498	1616	18	in	in	ADP
ftr-498	1616	19	hughes	hughe	NOUN
ftr-498	1616	20	that	that	SCONJ
ftr-498	1616	21	one	one	NUM
ftr-498	1616	22	of	of	ADP
ftr-498	1616	23	two	two	NUM
ftr-498	1616	24	parallel	parallel	ADJ
ftr-498	1616	25	statutory	statutory	ADJ
ftr-498	1616	26	changes	change	NOUN
ftr-498	1616	27	making	make	VERB
ftr-498	1616	28	retirement	retirement	NOUN
ftr-498	1616	29	benefits	benefit	NOUN
ftr-498	1616	30	taxable	taxable	ADJ
ftr-498	1616	31	constituted	constitute	VERB
ftr-498	1616	32	an	an	DET
ftr-498	1616	33	impairment	impairment	NOUN
ftr-498	1616	34	of	of	ADP
ftr-498	1616	35	the	the	DET
ftr-498	1616	36	state	state	NOUN
ftr-498	1616	37	's	's	PART
ftr-498	1616	38	contract	contract	NOUN
ftr-498	1616	39	with	with	ADP
ftr-498	1616	40	its	its	PRON
ftr-498	1616	41	workers	worker	NOUN
ftr-498	1616	42	.	.	PUNCT
ftr-498	1616	43	'	'	PUNCT
ftr-498	1617	1	in	in	ADP
ftr-498	1617	2	the	the	DET
ftr-498	1617	3	court	court	NOUN
ftr-498	1617	4	's	's	PART
ftr-498	1617	5	view	view	NOUN
ftr-498	1617	6	,	,	PUNCT
ftr-498	1617	7	amending	amend	VERB
ftr-498	1617	8	a	a	DET
ftr-498	1617	9	provision	provision	NOUN
ftr-498	1617	10	of	of	ADP
ftr-498	1617	11	the	the	DET
ftr-498	1617	12	public	public	ADJ
ftr-498	1617	13	employee	employee	NOUN
ftr-498	1617	14	retirement	retirement	PROPN
ftr-498	1617	15	act	act	PROPN
ftr-498	1617	16	,	,	PUNCT
ftr-498	1617	17	as	as	SCONJ
ftr-498	1617	18	codified	codify	VERB
ftr-498	1617	19	,	,	PUNCT
ftr-498	1617	20	to	to	PART
ftr-498	1617	21	remove	remove	VERB
ftr-498	1617	22	state	state	NOUN
ftr-498	1617	23	retirees	retiree	NOUN
ftr-498	1617	24	'	'	PART
ftr-498	1617	25	exemption	exemption	NOUN
ftr-498	1617	26	from	from	ADP
ftr-498	1617	27	state	state	NOUN
ftr-498	1617	28	income	income	NOUN
ftr-498	1617	29	taxation	taxation	NOUN
ftr-498	1617	30	violated	violate	VERB
ftr-498	1617	31	the	the	DET
ftr-498	1617	32	oregon	oregon	PROPN
ftr-498	1617	33	constitution	constitution	PROPN
ftr-498	1617	34	's	's	PART
ftr-498	1617	35	contract	contract	NOUN
ftr-498	1617	36	clause.226	clause.226	NOUN
ftr-498	1617	37	te	te	PROPN
ftr-498	1617	38	purported	purport	VERB
ftr-498	1617	39	change	change	NOUN
ftr-498	1617	40	was	be	AUX
ftr-498	1617	41	therefore	therefore	ADV
ftr-498	1617	42	a	a	DET
ftr-498	1617	43	nullity	nullity	NOUN
ftr-498	1617	44	insofar	insofar	ADV
ftr-498	1617	45	as	as	SCONJ
ftr-498	1617	46	it	it	PRON
ftr-498	1617	47	related	relate	VERB
ftr-498	1617	48	to	to	ADP
ftr-498	1617	49	benefits	benefit	NOUN
ftr-498	1617	50	accrued	accrue	VERB
ftr-498	1617	51	for	for	ADP
ftr-498	1617	52	work	work	NOUN
ftr-498	1617	53	performed	perform	VERB
ftr-498	1617	54	prior	prior	ADV
ftr-498	1617	55	to	to	ADP
ftr-498	1617	56	the	the	DET
ftr-498	1617	57	effective	effective	ADJ
ftr-498	1617	58	date	date	NOUN
ftr-498	1617	59	of	of	ADP
ftr-498	1617	60	the	the	DET
ftr-498	1617	61	legislation	legislation	NOUN
ftr-498	1617	62	.	.	PUNCT
ftr-498	1618	1	7	7	NUM
ftr-498	1618	2	the	the	DET
ftr-498	1618	3	court	court	NOUN
ftr-498	1618	4	held	hold	VERB
ftr-498	1618	5	,	,	PUNCT
ftr-498	1618	6	however	however	ADV
ftr-498	1618	7	,	,	PUNCT
ftr-498	1618	8	that	that	SCONJ
ftr-498	1618	9	a	a	DET
ftr-498	1618	10	second	second	ADJ
ftr-498	1618	11	statutory	statutory	ADJ
ftr-498	1618	12	change	change	NOUN
ftr-498	1618	13	,	,	PUNCT
ftr-498	1618	14	which	which	PRON
ftr-498	1618	15	removed	remove	VERB
ftr-498	1618	16	state	state	NOUN
ftr-498	1618	17	retirees	retiree	NOUN
ftr-498	1618	18	'	'	PART
ftr-498	1618	19	income	income	NOUN
ftr-498	1618	20	tax	tax	NOUN
ftr-498	1618	21	exemption	exemption	NOUN
ftr-498	1618	22	from	from	ADP
ftr-498	1618	23	the	the	DET
ftr-498	1618	24	state	state	NOUN
ftr-498	1618	25	income	income	NOUN
ftr-498	1618	26	tax	tax	NOUN
ftr-498	1618	27	law	law	NOUN
ftr-498	1618	28	(	(	PUNCT
ftr-498	1618	29	rather	rather	ADV
ftr-498	1618	30	than	than	ADP
ftr-498	1618	31	the	the	DET
ftr-498	1618	32	codified	codify	VERB
ftr-498	1618	33	retirement	retirement	PROPN
ftr-498	1618	34	act	act	PROPN
ftr-498	1618	35	)	)	PUNCT
ftr-498	1618	36	,	,	PUNCT
ftr-498	1618	37	did	do	AUX
ftr-498	1618	38	not	not	PART
ftr-498	1618	39	impair	impair	VERB
ftr-498	1618	40	the	the	DET
ftr-498	1618	41	state	state	NOUN
ftr-498	1618	42	's	's	PART
ftr-498	1618	43	contract	contract	NOUN
ftr-498	1618	44	with	with	ADP
ftr-498	1618	45	its	its	PRON
ftr-498	1618	46	employees	employee	NOUN
ftr-498	1618	47	but	but	CCONJ
ftr-498	1618	48	that	that	SCONJ
ftr-498	1618	49	it	it	PRON
ftr-498	1618	50	did	do	AUX
ftr-498	1618	51	breach	breach	VERB
ftr-498	1618	52	that	that	DET
ftr-498	1618	53	contract.228	contract.228	PROPN
ftr-498	1618	54	the	the	DET
ftr-498	1618	55	court	court	NOUN
ftr-498	1618	56	declined	decline	VERB
ftr-498	1618	57	to	to	PART
ftr-498	1618	58	specify	specify	VERB
ftr-498	1618	59	a	a	DET
ftr-498	1618	60	remedy	remedy	NOUN
ftr-498	1618	61	for	for	ADP
ftr-498	1618	62	breach	breach	NOUN
ftr-498	1618	63	of	of	ADP
ftr-498	1618	64	contract	contract	NOUN
ftr-498	1618	65	,	,	PUNCT
ftr-498	1618	66	'	'	PUNCT
ftr-498	1618	67	although	although	SCONJ
ftr-498	1618	68	an	an	DET
ftr-498	1618	69	increase	increase	NOUN
ftr-498	1618	70	in	in	ADP
ftr-498	1618	71	pension	pension	NOUN
ftr-498	1618	72	benefits	benefit	NOUN
ftr-498	1618	73	to	to	PART
ftr-498	1618	74	fully	fully	ADV
ftr-498	1618	75	offset	offset	VERB
ftr-498	1618	76	their	their	PRON
ftr-498	1618	77	taxability	taxability	NOUN
ftr-498	1618	78	should	should	AUX
ftr-498	1618	79	,	,	PUNCT
ftr-498	1618	80	one	one	PRON
ftr-498	1618	81	would	would	AUX
ftr-498	1618	82	think	think	VERB
ftr-498	1618	83	,	,	PUNCT
ftr-498	1618	84	be	be	AUX
ftr-498	1618	85	adequate	adequate	ADJ
ftr-498	1618	86	compensation	compensation	NOUN
ftr-498	1618	87	for	for	ADP
ftr-498	1618	88	the	the	DET
ftr-498	1618	89	breach	breach	NOUN
ftr-498	1618	90	.	.	PUNCT
ftr-498	1619	1	hughes	hughes	PROPN
ftr-498	1619	2	stands	stand	VERB
ftr-498	1619	3	as	as	ADP
ftr-498	1619	4	a	a	DET
ftr-498	1619	5	warning	warning	NOUN
ftr-498	1619	6	that	that	SCONJ
ftr-498	1619	7	some	some	DET
ftr-498	1619	8	states	state	NOUN
ftr-498	1619	9	-	-	PUNCT
ftr-498	1619	10	perhaps	perhaps	ADV
ftr-498	1619	11	most	most	ADJ
ftr-498	1619	12	states	state	NOUN
ftr-498	1619	13	-	-	PUNCT
ftr-498	1619	14	will	will	AUX
ftr-498	1619	15	not	not	PART
ftr-498	1619	16	be	be	AUX
ftr-498	1619	17	able	able	ADJ
ftr-498	1619	18	to	to	PART
ftr-498	1619	19	shift	shift	VERB
ftr-498	1619	20	even	even	ADV
ftr-498	1619	21	part	part	NOUN
ftr-498	1619	22	of	of	ADP
ftr-498	1619	23	the	the	DET
ftr-498	1619	24	cost	cost	NOUN
ftr-498	1619	25	of	of	ADP
ftr-498	1619	26	complying	comply	VERB
ftr-498	1619	27	with	with	ADP
ftr-498	1619	28	davis	davis	PROPN
ftr-498	1619	29	onto	onto	ADP
ftr-498	1619	30	state	state	NOUN
ftr-498	1619	31	retirees	retiree	NOUN
ftr-498	1619	32	,	,	PUNCT
ftr-498	1619	33	regardless	regardless	ADV
ftr-498	1619	34	of	of	ADP
ftr-498	1619	35	whether	whether	SCONJ
ftr-498	1619	36	lawmakers	lawmaker	NOUN
ftr-498	1619	37	are	be	AUX
ftr-498	1619	38	willing	willing	ADJ
ftr-498	1619	39	to	to	PART
ftr-498	1619	40	brave	brave	VERB
ftr-498	1619	41	the	the	DET
ftr-498	1619	42	political	political	ADJ
ftr-498	1619	43	tempest	tempest	NOUN
ftr-498	1619	44	that	that	SCONJ
ftr-498	1619	45	lowering	lower	VERB
ftr-498	1619	46	state	state	NOUN
ftr-498	1619	47	workers	worker	NOUN
ftr-498	1619	48	'	'	PART
ftr-498	1619	49	nominal	nominal	ADJ
ftr-498	1619	50	after	after	ADP
ftr-498	1619	51	-	-	PUNCT
ftr-498	1619	52	tax	tax	NOUN
ftr-498	1619	53	wages	wage	NOUN
ftr-498	1619	54	typically	typically	ADV
ftr-498	1619	55	unleashes	unleash	VERB
ftr-498	1619	56	.	.	PUNCT
ftr-498	1620	1	pension	pension	NOUN
ftr-498	1620	2	agreements	agreement	NOUN
ftr-498	1620	3	between	between	ADP
ftr-498	1620	4	states	state	NOUN
ftr-498	1620	5	and	and	CCONJ
ftr-498	1620	6	their	their	PRON
ftr-498	1620	7	employees	employee	NOUN
ftr-498	1620	8	'	'	PART
ftr-498	1620	9	unions	union	NOUN
ftr-498	1620	10	usually	usually	ADV
ftr-498	1620	11	can	can	AUX
ftr-498	1620	12	not	not	PART
ftr-498	1620	13	be	be	AUX
ftr-498	1620	14	abrogated	abrogate	VERB
ftr-498	1620	15	by	by	ADP
ftr-498	1620	16	the	the	DET
ftr-498	1620	17	state	state	NOUN
ftr-498	1620	18	without	without	ADP
ftr-498	1620	19	cost	cost	NOUN
ftr-498	1620	20	,	,	PUNCT
ftr-498	1620	21	with	with	ADP
ftr-498	1620	22	respect	respect	NOUN
ftr-498	1620	23	to	to	ADP
ftr-498	1620	24	work	work	NOUN
ftr-498	1620	25	that	that	PRON
ftr-498	1620	26	has	have	AUX
ftr-498	1620	27	already	already	ADV
ftr-498	1620	28	been	be	AUX
ftr-498	1620	29	performed	perform	VERB
ftr-498	1620	30	and	and	CCONJ
ftr-498	1620	31	rights	right	NOUN
ftr-498	1620	32	that	that	PRON
ftr-498	1620	33	have	have	AUX
ftr-498	1620	34	vested	vest	VERB
ftr-498	1620	35	.	.	PUNCT
ftr-498	1621	1	thus	thus	ADV
ftr-498	1621	2	,	,	PUNCT
ftr-498	1621	3	laws	law	NOUN
ftr-498	1621	4	221	221	NUM
ftr-498	1621	5	.	.	PUNCT
ftr-498	1621	6	838	838	NUM
ftr-498	1621	7	p.2d	p.2d	NUM
ftr-498	1621	8	1018	1018	NUM
ftr-498	1621	9	(	(	PUNCT
ftr-498	1621	10	or	or	CCONJ
ftr-498	1621	11	.	.	PUNCT
ftr-498	1621	12	1992	1992	NUM
ftr-498	1621	13	)	)	PUNCT
ftr-498	1621	14	.	.	PUNCT
ftr-498	1622	1	222	222	NUM
ftr-498	1622	2	.	.	PUNCT
ftr-498	1623	1	i	i	PRON
ftr-498	1623	2	d.	d.	PROPN
ftr-498	1623	3	at	at	ADP
ftr-498	1623	4	1023	1023	NUM
ftr-498	1623	5	.	.	PUNCT
ftr-498	1624	1	223	223	NUM
ftr-498	1624	2	.	.	PUNCT
ftr-498	1625	1	see	see	VERB
ftr-498	1625	2	state	state	NOUN
ftr-498	1625	3	developments	development	NOUN
ftr-498	1625	4	:	:	PUNCT
ftr-498	1625	5	oregon	oregon	PROPN
ftr-498	1625	6	,	,	PUNCT
ftr-498	1625	7	daily	daily	PROPN
ftr-498	1625	8	rep	rep	PROPN
ftr-498	1625	9	.	.	PROPN
ftr-498	1625	10	for	for	ADP
ftr-498	1625	11	executives	executive	NOUN
ftr-498	1625	12	(	(	PUNCT
ftr-498	1625	13	bna	bna	PROPN
ftr-498	1625	14	)	)	PUNCT
ftr-498	1625	15	,	,	PUNCT
ftr-498	1625	16	at	at	ADP
ftr-498	1625	17	h-7	h-7	PROPN
ftr-498	1625	18	(	(	PUNCT
ftr-498	1625	19	july	july	PROPN
ftr-498	1625	20	5	5	NUM
ftr-498	1625	21	,	,	PUNCT
ftr-498	1625	22	1991	1991	NUM
ftr-498	1625	23	)	)	PUNCT
ftr-498	1625	24	.	.	PUNCT
ftr-498	1626	1	224	224	NUM
ftr-498	1626	2	.	.	PUNCT
ftr-498	1627	1	state	state	NOUN
ftr-498	1627	2	developments	development	NOUN
ftr-498	1627	3	:	:	PUNCT
ftr-498	1627	4	oregon	oregon	PROPN
ftr-498	1627	5	,	,	PUNCT
ftr-498	1627	6	daily	daily	PROPN
ftr-498	1627	7	rep	rep	PROPN
ftr-498	1627	8	.	.	PROPN
ftr-498	1627	9	for	for	ADP
ftr-498	1627	10	executives	executive	NOUN
ftr-498	1627	11	(	(	PUNCT
ftr-498	1627	12	bna	bna	PROPN
ftr-498	1627	13	)	)	PUNCT
ftr-498	1627	14	,	,	PUNCT
ftr-498	1627	15	at	at	ADP
ftr-498	1627	16	h-4	h-4	NOUN
ftr-498	1627	17	(	(	PUNCT
ftr-498	1627	18	oct	oct	PROPN
ftr-498	1627	19	.	.	PROPN
ftr-498	1627	20	4	4	NUM
ftr-498	1627	21	,	,	PUNCT
ftr-498	1627	22	1991	1991	NUM
ftr-498	1627	23	)	)	PUNCT
ftr-498	1627	24	(	(	PUNCT
ftr-498	1627	25	'	'	PUNCT
ftr-498	1627	26	the	the	DET
ftr-498	1627	27	increased	increase	VERB
ftr-498	1627	28	benefits	benefit	NOUN
ftr-498	1627	29	...	...	PUNCT
ftr-498	1627	30	were	be	AUX
ftr-498	1627	31	not	not	PART
ftr-498	1627	32	considered	consider	VERB
ftr-498	1627	33	sufficient	sufficient	ADJ
ftr-498	1627	34	compensation	compensation	NOUN
ftr-498	1627	35	for	for	ADP
ftr-498	1627	36	the	the	DET
ftr-498	1627	37	pension	pension	NOUN
ftr-498	1627	38	taxation	taxation	NOUN
ftr-498	1627	39	according	accord	VERB
ftr-498	1627	40	to	to	ADP
ftr-498	1627	41	[	[	X
ftr-498	1627	42	the	the	DET
ftr-498	1627	43	oregon	oregon	PROPN
ftr-498	1627	44	public	public	PROPN
ftr-498	1627	45	employees	employee	NOUN
ftr-498	1627	46	union	union	PROPN
ftr-498	1627	47	]	]	PUNCT
ftr-498	1627	48	,	,	PUNCT
ftr-498	1627	49	said	say	VERB
ftr-498	1627	50	james	james	PROPN
ftr-498	1627	51	coon	coon	PROPN
ftr-498	1627	52	,	,	PUNCT
ftr-498	1627	53	the	the	DET
ftr-498	1627	54	portland	portland	PROPN
ftr-498	1627	55	lawyer	lawyer	NOUN
ftr-498	1627	56	who	who	PRON
ftr-498	1627	57	filed	file	VERB
ftr-498	1627	58	the	the	DET
ftr-498	1627	59	petition	petition	NOUN
ftr-498	1627	60	.	.	PUNCT
ftr-498	1627	61	"	"	PUNCT
ftr-498	1627	62	)	)	PUNCT
ftr-498	1627	63	.	.	PUNCT
ftr-498	1628	1	225	225	NUM
ftr-498	1628	2	.	.	NUM
ftr-498	1628	3	838	838	NUM
ftr-498	1628	4	p.2d	p.2d	PUNCT
ftr-498	1628	5	at	at	ADP
ftr-498	1628	6	1033	1033	NUM
ftr-498	1628	7	.	.	PUNCT
ftr-498	1629	1	226	226	NUM
ftr-498	1629	2	.	.	PUNCT
ftr-498	1630	1	i	i	PRON
ftr-498	1630	2	d.	d.	PROPN
ftr-498	1630	3	at	at	ADP
ftr-498	1630	4	1035	1035	NUM
ftr-498	1630	5	.	.	PUNCT
ftr-498	1631	1	227	227	NUM
ftr-498	1631	2	.	.	PUNCT
ftr-498	1631	3	see	see	VERB
ftr-498	1631	4	i	i	PRON
ftr-498	1631	5	d.	d.	PROPN
ftr-498	1631	6	at	at	ADP
ftr-498	1631	7	1024	1024	NUM
ftr-498	1631	8	-	-	SYM
ftr-498	1631	9	35	35	NUM
ftr-498	1631	10	.	.	PUNCT
ftr-498	1632	1	228	228	NUM
ftr-498	1632	2	.	.	PUNCT
ftr-498	1633	1	i	i	PRON
ftr-498	1633	2	d.	d.	PROPN
ftr-498	1633	3	at	at	ADP
ftr-498	1633	4	1036	1036	NUM
ftr-498	1633	5	.	.	PUNCT
ftr-498	1634	1	229	229	NUM
ftr-498	1634	2	.	.	PUNCT
ftr-498	1635	1	i	i	PRON
ftr-498	1635	2	d.	d.	PROPN
ftr-498	1635	3	at	at	ADP
ftr-498	1635	4	1036	1036	NUM
ftr-498	1635	5	n.36	n.36	X
ftr-498	1635	6	.	.	PROPN
ftr-498	1635	7	1993	1993	NUM
ftr-498	1635	8	]	]	PUNCT
ftr-498	1635	9	florida	florida	PROPN
ftr-498	1635	10	tax	tax	NOUN
ftr-498	1635	11	review	review	NOUN
ftr-498	1635	12	stripping	strip	VERB
ftr-498	1635	13	state	state	NOUN
ftr-498	1635	14	workers	worker	NOUN
ftr-498	1635	15	of	of	ADP
ftr-498	1635	16	their	their	PRON
ftr-498	1635	17	tax	tax	NOUN
ftr-498	1635	18	exemption	exemption	NOUN
ftr-498	1635	19	for	for	ADP
ftr-498	1635	20	state	state	NOUN
ftr-498	1635	21	pensions	pension	NOUN
ftr-498	1635	22	will	will	AUX
ftr-498	1635	23	likely	likely	ADV
ftr-498	1635	24	be	be	AUX
ftr-498	1635	25	found	find	VERB
ftr-498	1635	26	to	to	PART
ftr-498	1635	27	impair	impair	VERB
ftr-498	1635	28	or	or	CCONJ
ftr-498	1635	29	breach	breach	VERB
ftr-498	1635	30	those	those	DET
ftr-498	1635	31	contracts	contract	NOUN
ftr-498	1635	32	or	or	CCONJ
ftr-498	1635	33	to	to	PART
ftr-498	1635	34	run	run	VERB
ftr-498	1635	35	up	up	ADP
ftr-498	1635	36	against	against	ADP
ftr-498	1635	37	some	some	DET
ftr-498	1635	38	other	other	ADJ
ftr-498	1635	39	legal	legal	ADJ
ftr-498	1635	40	barrier	barrier	NOUN
ftr-498	1635	41	.	.	PUNCT
ftr-498	1636	1	this	this	DET
ftr-498	1636	2	restraint	restraint	NOUN
ftr-498	1636	3	will	will	AUX
ftr-498	1636	4	rarely	rarely	ADV
ftr-498	1636	5	chafe	chafe	VERB
ftr-498	1636	6	in	in	ADP
ftr-498	1636	7	non	non	ADJ
ftr-498	1636	8	-	-	ADJ
ftr-498	1636	9	davis	davis	ADJ
ftr-498	1636	10	cases	case	NOUN
ftr-498	1636	11	.	.	PUNCT
ftr-498	1637	1	taxes	taxis	NOUN
ftr-498	1637	2	that	that	PRON
ftr-498	1637	3	discriminate	discriminate	VERB
ftr-498	1637	4	unlawfully	unlawfully	ADV
ftr-498	1637	5	under	under	ADP
ftr-498	1637	6	the	the	DET
ftr-498	1637	7	commerce	commerce	NOUN
ftr-498	1637	8	clause	clause	NOUN
ftr-498	1637	9	,	,	PUNCT
ftr-498	1637	10	for	for	ADP
ftr-498	1637	11	example	example	NOUN
ftr-498	1637	12	,	,	PUNCT
ftr-498	1637	13	can	can	AUX
ftr-498	1637	14	generally	generally	ADV
ftr-498	1637	15	be	be	AUX
ftr-498	1637	16	stretched	stretch	VERB
ftr-498	1637	17	to	to	PART
ftr-498	1637	18	cover	cover	VERB
ftr-498	1637	19	a	a	DET
ftr-498	1637	20	privileged	privileged	ADJ
ftr-498	1637	21	group	group	NOUN
ftr-498	1637	22	without	without	ADP
ftr-498	1637	23	fear	fear	NOUN
ftr-498	1637	24	of	of	ADP
ftr-498	1637	25	legal	legal	ADJ
ftr-498	1637	26	challenge	challenge	NOUN
ftr-498	1637	27	,	,	PUNCT
ftr-498	1637	28	particularly	particularly	ADV
ftr-498	1637	29	insofar	insofar	ADV
ftr-498	1637	30	as	as	SCONJ
ftr-498	1637	31	the	the	DET
ftr-498	1637	32	tax	tax	NOUN
ftr-498	1637	33	increase	increase	NOUN
ftr-498	1637	34	is	be	AUX
ftr-498	1637	35	prospective	prospective	ADJ
ftr-498	1637	36	.	.	PUNCT
ftr-498	1638	1	but	but	CCONJ
ftr-498	1638	2	these	these	DET
ftr-498	1638	3	restraints	restraint	NOUN
ftr-498	1638	4	significantly	significantly	ADV
ftr-498	1638	5	narrow	narrow	VERB
ftr-498	1638	6	the	the	DET
ftr-498	1638	7	range	range	NOUN
ftr-498	1638	8	of	of	ADP
ftr-498	1638	9	responses	response	NOUN
ftr-498	1638	10	that	that	SCONJ
ftr-498	1638	11	states	state	NOUN
ftr-498	1638	12	might	might	AUX
ftr-498	1638	13	make	make	VERB
ftr-498	1638	14	to	to	ADP
ftr-498	1638	15	the	the	DET
ftr-498	1638	16	court	court	NOUN
ftr-498	1638	17	's	's	PART
ftr-498	1638	18	decisions	decision	NOUN
ftr-498	1638	19	in	in	ADP
ftr-498	1638	20	davis	davis	PROPN
ftr-498	1638	21	and	and	CCONJ
ftr-498	1638	22	harper	harper	PROPN
ftr-498	1638	23	.	.	PUNCT
ftr-498	1639	1	c.	c.	PROPN
ftr-498	1639	2	extra	extra	PROPN
ftr-498	1639	3	compensation	compensation	NOUN
ftr-498	1639	4	and	and	CCONJ
ftr-498	1639	5	gift	gift	NOUN
ftr-498	1639	6	clauses	clause	NOUN
ftr-498	1639	7	in	in	ADP
ftr-498	1639	8	coping	cope	VERB
ftr-498	1639	9	with	with	ADP
ftr-498	1639	10	davis	davis	PROPN
ftr-498	1639	11	,	,	PUNCT
ftr-498	1639	12	some	some	DET
ftr-498	1639	13	states	state	NOUN
ftr-498	1639	14	have	have	AUX
ftr-498	1639	15	found	find	VERB
ftr-498	1639	16	or	or	CCONJ
ftr-498	1639	17	will	will	AUX
ftr-498	1639	18	find	find	VERB
ftr-498	1639	19	it	it	PRON
ftr-498	1639	20	cheaper	cheap	ADJ
ftr-498	1639	21	to	to	PART
ftr-498	1639	22	withdraw	withdraw	VERB
ftr-498	1639	23	the	the	DET
ftr-498	1639	24	state	state	NOUN
ftr-498	1639	25	income	income	NOUN
ftr-498	1639	26	tax	tax	NOUN
ftr-498	1639	27	exemption	exemption	NOUN
ftr-498	1639	28	for	for	ADP
ftr-498	1639	29	state	state	NOUN
ftr-498	1639	30	retirees	retiree	NOUN
ftr-498	1639	31	-	-	PUNCT
ftr-498	1639	32	retroactively	retroactively	ADV
ftr-498	1639	33	or	or	CCONJ
ftr-498	1639	34	prospectively	prospectively	ADV
ftr-498	1639	35	or	or	CCONJ
ftr-498	1639	36	both	both	ADV
ftr-498	1639	37	-	-	PUNCT
ftr-498	1639	38	and	and	CCONJ
ftr-498	1639	39	to	to	PART
ftr-498	1639	40	increase	increase	VERB
ftr-498	1639	41	pension	pension	NOUN
ftr-498	1639	42	payments	payment	NOUN
ftr-498	1639	43	to	to	PART
ftr-498	1639	44	keep	keep	VERB
ftr-498	1639	45	their	their	PRON
ftr-498	1639	46	after	after	ADP
ftr-498	1639	47	-	-	PUNCT
ftr-498	1639	48	tax	tax	NOUN
ftr-498	1639	49	retirement	retirement	NOUN
ftr-498	1639	50	income	income	NOUN
ftr-498	1639	51	constant	constant	ADJ
ftr-498	1639	52	than	than	SCONJ
ftr-498	1639	53	to	to	PART
ftr-498	1639	54	confer	confer	VERB
ftr-498	1639	55	a	a	DET
ftr-498	1639	56	similar	similar	ADJ
ftr-498	1639	57	exemption	exemption	NOUN
ftr-498	1639	58	on	on	ADP
ftr-498	1639	59	federal	federal	ADJ
ftr-498	1639	60	retirees	retiree	NOUN
ftr-498	1639	61	.	.	PUNCT
ftr-498	1640	1	at	at	ADP
ftr-498	1640	2	least	least	ADJ
ftr-498	1640	3	a	a	DET
ftr-498	1640	4	few	few	ADJ
ftr-498	1640	5	of	of	ADP
ftr-498	1640	6	the	the	DET
ftr-498	1640	7	states	state	NOUN
ftr-498	1640	8	that	that	PRON
ftr-498	1640	9	tread	tread	VERB
ftr-498	1640	10	this	this	DET
ftr-498	1640	11	path	path	NOUN
ftr-498	1640	12	,	,	PUNCT
ftr-498	1640	13	whether	whether	SCONJ
ftr-498	1640	14	for	for	ADP
ftr-498	1640	15	the	the	DET
ftr-498	1640	16	future	future	NOUN
ftr-498	1640	17	or	or	CCONJ
ftr-498	1640	18	retroactively	retroactively	ADV
ftr-498	1640	19	,	,	PUNCT
ftr-498	1640	20	"	"	PUNCT
ftr-498	1640	21	°	°	PROPN
ftr-498	1640	22	might	might	AUX
ftr-498	1640	23	run	run	VERB
ftr-498	1640	24	up	up	ADP
ftr-498	1640	25	against	against	ADP
ftr-498	1640	26	a	a	DET
ftr-498	1640	27	state	state	NOUN
ftr-498	1640	28	constitutional	constitutional	ADJ
ftr-498	1640	29	obstacle	obstacle	NOUN
ftr-498	1640	30	,	,	PUNCT
ftr-498	1640	31	should	should	AUX
ftr-498	1640	32	they	they	PRON
ftr-498	1640	33	manage	manage	VERB
ftr-498	1640	34	to	to	PART
ftr-498	1640	35	skirt	skirt	VERB
ftr-498	1640	36	any	any	DET
ftr-498	1640	37	difficulties	difficulty	NOUN
ftr-498	1640	38	posed	pose	VERB
ftr-498	1640	39	by	by	ADP
ftr-498	1640	40	their	their	PRON
ftr-498	1640	41	contractual	contractual	ADJ
ftr-498	1640	42	or	or	CCONJ
ftr-498	1640	43	statutory	statutory	ADJ
ftr-498	1640	44	obligations	obligation	NOUN
ftr-498	1640	45	to	to	ADP
ftr-498	1640	46	state	state	NOUN
ftr-498	1640	47	workers	worker	NOUN
ftr-498	1640	48	not	not	PART
ftr-498	1640	49	to	to	PART
ftr-498	1640	50	tax	tax	VERB
ftr-498	1640	51	their	their	PRON
ftr-498	1640	52	pensions	pension	NOUN
ftr-498	1640	53	.	.	PUNCT
ftr-498	1641	1	unlike	unlike	ADP
ftr-498	1641	2	potential	potential	ADJ
ftr-498	1641	3	breaches	breach	NOUN
ftr-498	1641	4	of	of	ADP
ftr-498	1641	5	contract	contract	NOUN
ftr-498	1641	6	,	,	PUNCT
ftr-498	1641	7	this	this	DET
ftr-498	1641	8	second	second	ADJ
ftr-498	1641	9	hindrance	hindrance	NOUN
ftr-498	1641	10	can	can	AUX
ftr-498	1641	11	not	not	PART
ftr-498	1641	12	be	be	AUX
ftr-498	1641	13	removed	remove	VERB
ftr-498	1641	14	by	by	ADP
ftr-498	1641	15	a	a	DET
ftr-498	1641	16	consensual	consensual	ADJ
ftr-498	1641	17	agreement	agreement	NOUN
ftr-498	1641	18	between	between	ADP
ftr-498	1641	19	the	the	DET
ftr-498	1641	20	state	state	NOUN
ftr-498	1641	21	and	and	CCONJ
ftr-498	1641	22	its	its	PRON
ftr-498	1641	23	former	former	ADJ
ftr-498	1641	24	employees	employee	NOUN
ftr-498	1641	25	.	.	PUNCT
ftr-498	1642	1	the	the	DET
ftr-498	1642	2	constitutions	constitution	NOUN
ftr-498	1642	3	of	of	ADP
ftr-498	1642	4	numerous	numerous	ADJ
ftr-498	1642	5	states	state	NOUN
ftr-498	1642	6	,	,	PUNCT
ftr-498	1642	7	including	include	VERB
ftr-498	1642	8	many	many	ADJ
ftr-498	1642	9	that	that	PRON
ftr-498	1642	10	were	be	AUX
ftr-498	1642	11	guilty	guilty	ADJ
ftr-498	1642	12	of	of	ADP
ftr-498	1642	13	davis	davis	PROPN
ftr-498	1642	14	infractions	infraction	NOUN
ftr-498	1642	15	,	,	PUNCT
ftr-498	1642	16	contain	contain	VERB
ftr-498	1642	17	provisions	provision	NOUN
ftr-498	1642	18	barring	bar	VERB
ftr-498	1642	19	the	the	DET
ftr-498	1642	20	state	state	NOUN
ftr-498	1642	21	from	from	ADP
ftr-498	1642	22	granting	grant	VERB
ftr-498	1642	23	additional	additional	ADJ
ftr-498	1642	24	compensation	compensation	NOUN
ftr-498	1642	25	to	to	ADP
ftr-498	1642	26	employees	employee	NOUN
ftr-498	1642	27	or	or	CCONJ
ftr-498	1642	28	contractors	contractor	NOUN
ftr-498	1642	29	after	after	SCONJ
ftr-498	1642	30	their	their	PRON
ftr-498	1642	31	services	service	NOUN
ftr-498	1642	32	or	or	CCONJ
ftr-498	1642	33	the	the	DET
ftr-498	1642	34	terms	term	NOUN
ftr-498	1642	35	of	of	ADP
ftr-498	1642	36	their	their	PRON
ftr-498	1642	37	contract	contract	NOUN
ftr-498	1642	38	have	have	AUX
ftr-498	1642	39	been	be	AUX
ftr-498	1642	40	completed	complete	VERB
ftr-498	1642	41	,	,	PUNCT
ftr-498	1642	42	or	or	CCONJ
ftr-498	1642	43	from	from	ADP
ftr-498	1642	44	bestowing	bestow	VERB
ftr-498	1642	45	gifts	gift	NOUN
ftr-498	1642	46	or	or	CCONJ
ftr-498	1642	47	gratuitously	gratuitously	ADV
ftr-498	1642	48	forgiving	forgive	VERB
ftr-498	1642	49	public	public	ADJ
ftr-498	1642	50	debts.23	debts.23	NOUN
ftr-498	1642	51	'	'	PART
ftr-498	1642	52	the	the	DET
ftr-498	1642	53	primary	primary	ADJ
ftr-498	1642	54	aim	aim	NOUN
ftr-498	1642	55	of	of	ADP
ftr-498	1642	56	these	these	DET
ftr-498	1642	57	provisions	provision	NOUN
ftr-498	1642	58	is	be	AUX
ftr-498	1642	59	,	,	PUNCT
ftr-498	1642	60	of	of	ADP
ftr-498	1642	61	course	course	NOUN
ftr-498	1642	62	,	,	PUNCT
ftr-498	1642	63	to	to	PART
ftr-498	1642	64	prevent	prevent	VERB
ftr-498	1642	65	lawmakers	lawmaker	NOUN
ftr-498	1642	66	from	from	ADP
ftr-498	1642	67	squandering	squander	VERB
ftr-498	1642	68	public	public	ADJ
ftr-498	1642	69	resources	resource	NOUN
ftr-498	1642	70	,	,	PUNCT
ftr-498	1642	71	whether	whether	SCONJ
ftr-498	1642	72	by	by	ADP
ftr-498	1642	73	funnelling	funnel	VERB
ftr-498	1642	74	them	they	PRON
ftr-498	1642	75	to	to	ADP
ftr-498	1642	76	their	their	PRON
ftr-498	1642	77	cronies	crony	NOUN
ftr-498	1642	78	without	without	ADP
ftr-498	1642	79	any	any	DET
ftr-498	1642	80	offsetting	offset	VERB
ftr-498	1642	81	benefit	benefit	NOUN
ftr-498	1642	82	to	to	ADP
ftr-498	1642	83	the	the	DET
ftr-498	1642	84	state	state	NOUN
ftr-498	1642	85	or	or	CCONJ
ftr-498	1642	86	by	by	ADP
ftr-498	1642	87	paying	pay	VERB
ftr-498	1642	88	more	more	ADJ
ftr-498	1642	89	than	than	SCONJ
ftr-498	1642	90	they	they	PRON
ftr-498	1642	91	must	must	AUX
ftr-498	1642	92	for	for	ADP
ftr-498	1642	93	some	some	DET
ftr-498	1642	94	advantage	advantage	NOUN
ftr-498	1642	95	the	the	DET
ftr-498	1642	96	state	state	NOUN
ftr-498	1642	97	has	have	AUX
ftr-498	1642	98	received	receive	VERB
ftr-498	1642	99	.	.	PUNCT
ftr-498	1643	1	these	these	DET
ftr-498	1643	2	constitutional	constitutional	ADJ
ftr-498	1643	3	provisions	provision	NOUN
ftr-498	1643	4	might	might	AUX
ftr-498	1643	5	nevertheless	nevertheless	ADV
ftr-498	1643	6	be	be	AUX
ftr-498	1643	7	enlisted	enlist	VERB
ftr-498	1643	8	in	in	ADP
ftr-498	1643	9	support	support	NOUN
ftr-498	1643	10	of	of	ADP
ftr-498	1643	11	suits	suit	NOUN
ftr-498	1643	12	challenging	challenge	VERB
ftr-498	1643	13	increases	increase	NOUN
ftr-498	1643	14	in	in	ADP
ftr-498	1643	15	pensions	pension	NOUN
ftr-498	1643	16	after	after	SCONJ
ftr-498	1643	17	state	state	NOUN
ftr-498	1643	18	workers	worker	NOUN
ftr-498	1643	19	have	have	AUX
ftr-498	1643	20	retired	retire	VERB
ftr-498	1643	21	,	,	PUNCT
ftr-498	1643	22	even	even	ADV
ftr-498	1643	23	if	if	SCONJ
ftr-498	1643	24	those	those	DET
ftr-498	1643	25	increases	increase	NOUN
ftr-498	1643	26	are	be	AUX
ftr-498	1643	27	intended	intend	VERB
ftr-498	1643	28	merely	merely	ADV
ftr-498	1643	29	to	to	PART
ftr-498	1643	30	counterbalance	counterbalance	VERB
ftr-498	1643	31	the	the	DET
ftr-498	1643	32	withdrawal	withdrawal	NOUN
ftr-498	1643	33	of	of	ADP
ftr-498	1643	34	state	state	NOUN
ftr-498	1643	35	pensioners	pensioner	NOUN
ftr-498	1643	36	'	'	PART
ftr-498	1643	37	income	income	NOUN
ftr-498	1643	38	tax	tax	NOUN
ftr-498	1643	39	exemptions	exemption	NOUN
ftr-498	1643	40	.	.	PUNCT
ftr-498	1644	1	those	those	PRON
ftr-498	1644	2	most	most	ADV
ftr-498	1644	3	likely	likely	ADJ
ftr-498	1644	4	to	to	PART
ftr-498	1644	5	sue	sue	VERB
ftr-498	1644	6	are	be	AUX
ftr-498	1644	7	federal	federal	ADJ
ftr-498	1644	8	retirees	retiree	NOUN
ftr-498	1644	9	.	.	PUNCT
ftr-498	1645	1	ironically	ironically	ADV
ftr-498	1645	2	,	,	PUNCT
ftr-498	1645	3	their	their	PRON
ftr-498	1645	4	purpose	purpose	NOUN
ftr-498	1645	5	in	in	ADP
ftr-498	1645	6	invoking	invoke	VERB
ftr-498	1645	7	these	these	DET
ftr-498	1645	8	constitu230	constitu230	PROPN
ftr-498	1645	9	.	.	PUNCT
ftr-498	1646	1	part	part	PROPN
ftr-498	1646	2	v.c	v.c	PROPN
ftr-498	1646	3	,	,	PUNCT
ftr-498	1646	4	supra	supra	PROPN
ftr-498	1646	5	,	,	PUNCT
ftr-498	1646	6	discusses	discuss	VERB
ftr-498	1646	7	the	the	DET
ftr-498	1646	8	retroactive	retroactive	ADJ
ftr-498	1646	9	combination	combination	NOUN
ftr-498	1646	10	,	,	PUNCT
ftr-498	1646	11	which	which	PRON
ftr-498	1646	12	faces	face	VERB
ftr-498	1646	13	the	the	DET
ftr-498	1646	14	same	same	ADJ
ftr-498	1646	15	hurdles	hurdle	NOUN
ftr-498	1646	16	as	as	ADP
ftr-498	1646	17	its	its	PRON
ftr-498	1646	18	prospective	prospective	ADJ
ftr-498	1646	19	twin	twin	NOUN
ftr-498	1646	20	,	,	PUNCT
ftr-498	1646	21	but	but	CCONJ
ftr-498	1646	22	which	which	PRON
ftr-498	1646	23	must	must	AUX
ftr-498	1646	24	also	also	ADV
ftr-498	1646	25	meet	meet	VERB
ftr-498	1646	26	(	(	PUNCT
ftr-498	1646	27	as	as	SCONJ
ftr-498	1646	28	i	i	PRON
ftr-498	1646	29	argue	argue	VERB
ftr-498	1646	30	it	it	PRON
ftr-498	1646	31	does	do	VERB
ftr-498	1646	32	)	)	PUNCT
ftr-498	1646	33	the	the	DET
ftr-498	1646	34	objection	objection	NOUN
ftr-498	1646	35	that	that	SCONJ
ftr-498	1646	36	it	it	PRON
ftr-498	1646	37	is	be	AUX
ftr-498	1646	38	only	only	ADV
ftr-498	1646	39	a	a	DET
ftr-498	1646	40	subterfuge	subterfuge	NOUN
ftr-498	1646	41	that	that	PRON
ftr-498	1646	42	fails	fail	VERB
ftr-498	1646	43	to	to	PART
ftr-498	1646	44	provide	provide	VERB
ftr-498	1646	45	constitutionally	constitutionally	ADV
ftr-498	1646	46	sufficient	sufficient	ADJ
ftr-498	1646	47	backward	backward	ADV
ftr-498	1646	48	-	-	PUNCT
ftr-498	1646	49	reaching	reach	VERB
ftr-498	1646	50	relief	relief	NOUN
ftr-498	1646	51	under	under	ADP
ftr-498	1646	52	the	the	DET
ftr-498	1646	53	standard	standard	NOUN
ftr-498	1646	54	set	set	VERB
ftr-498	1646	55	forth	forth	ADP
ftr-498	1646	56	in	in	ADP
ftr-498	1646	57	mckesson	mckesson	PROPN
ftr-498	1646	58	.	.	PUNCT
ftr-498	1647	1	231	231	NUM
ftr-498	1647	2	.	.	PUNCT
ftr-498	1648	1	see	see	VERB
ftr-498	1648	2	,	,	PUNCT
ftr-498	1648	3	e.g.	e.g.	ADV
ftr-498	1648	4	,	,	PUNCT
ftr-498	1648	5	ala	ala	PROPN
ftr-498	1648	6	.	.	PUNCT
ftr-498	1648	7	const	const	PROPN
ftr-498	1648	8	.	.	PUNCT
ftr-498	1649	1	art	art	NOUN
ftr-498	1649	2	.	.	PUNCT
ftr-498	1650	1	iv	iv	X
ftr-498	1650	2	,	,	PUNCT
ftr-498	1650	3	§	§	PROPN
ftr-498	1650	4	68	68	NUM
ftr-498	1650	5	;	;	PUNCT
ftr-498	1650	6	ark	ark	PROPN
ftr-498	1650	7	.	.	PROPN
ftr-498	1650	8	const	const	PROPN
ftr-498	1650	9	.	.	PUNCT
ftr-498	1651	1	art	art	NOUN
ftr-498	1651	2	.	.	PUNCT
ftr-498	1652	1	v	v	X
ftr-498	1652	2	,	,	PUNCT
ftr-498	1652	3	§	§	PROPN
ftr-498	1652	4	27	27	NUM
ftr-498	1652	5	;	;	PUNCT
ftr-498	1652	6	colo	colo	PROPN
ftr-498	1652	7	.	.	PUNCT
ftr-498	1653	1	const	const	PROPN
ftr-498	1653	2	.	.	PUNCT
ftr-498	1654	1	art	art	NOUN
ftr-498	1654	2	.	.	PUNCT
ftr-498	1655	1	v	v	X
ftr-498	1655	2	,	,	PUNCT
ftr-498	1655	3	§	§	PROPN
ftr-498	1655	4	28	28	NUM
ftr-498	1655	5	;	;	PUNCT
ftr-498	1655	6	ga	ga	PROPN
ftr-498	1655	7	.	.	PROPN
ftr-498	1655	8	const	const	PROPN
ftr-498	1655	9	.	.	PUNCT
ftr-498	1656	1	art	art	NOUN
ftr-498	1656	2	.	.	PUNCT
ftr-498	1657	1	iii	iii	PROPN
ftr-498	1657	2	,	,	PUNCT
ftr-498	1657	3	§	§	PROPN
ftr-498	1657	4	vi	vi	PROPN
ftr-498	1657	5	;	;	PUNCT
ftr-498	1657	6	iowa	iowa	PROPN
ftr-498	1657	7	const	const	PROPN
ftr-498	1657	8	.	.	PUNCT
ftr-498	1658	1	art	art	NOUN
ftr-498	1658	2	.	.	PUNCT
ftr-498	1659	1	iii	iii	PROPN
ftr-498	1659	2	,	,	PUNCT
ftr-498	1659	3	§	§	PROPN
ftr-498	1659	4	31	31	NUM
ftr-498	1659	5	;	;	PUNCT
ftr-498	1659	6	mich	mich	PROPN
ftr-498	1659	7	.	.	PROPN
ftr-498	1659	8	const	const	PROPN
ftr-498	1659	9	.	.	PUNCT
ftr-498	1660	1	art	art	NOUN
ftr-498	1660	2	.	.	PUNCT
ftr-498	1661	1	xi	xi	PROPN
ftr-498	1661	2	,	,	PUNCT
ftr-498	1661	3	§	§	PROPN
ftr-498	1661	4	3	3	NUM
ftr-498	1661	5	;	;	PUNCT
ftr-498	1661	6	miss	miss	PROPN
ftr-498	1661	7	.	.	PUNCT
ftr-498	1662	1	const	const	PROPN
ftr-498	1662	2	.	.	PUNCT
ftr-498	1663	1	art	art	NOUN
ftr-498	1663	2	.	.	PUNCT
ftr-498	1664	1	iv	iv	X
ftr-498	1664	2	,	,	PUNCT
ftr-498	1664	3	§	§	PROPN
ftr-498	1664	4	96	96	NUM
ftr-498	1664	5	;	;	PUNCT
ftr-498	1664	6	s.c	s.c	PROPN
ftr-498	1664	7	.	.	PROPN
ftr-498	1664	8	const	const	PROPN
ftr-498	1664	9	.	.	PUNCT
ftr-498	1664	10	art	art	NOUN
ftr-498	1664	11	.	.	PUNCT
ftr-498	1665	1	mi	mi	PROPN
ftr-498	1665	2	,	,	PUNCT
ftr-498	1665	3	§	§	PROPN
ftr-498	1665	4	30	30	NUM
ftr-498	1665	5	;	;	PUNCT
ftr-498	1665	6	wis	wis	PROPN
ftr-498	1665	7	.	.	PUNCT
ftr-498	1666	1	const	const	PROPN
ftr-498	1666	2	.	.	PUNCT
ftr-498	1667	1	art	art	NOUN
ftr-498	1667	2	.	.	PUNCT
ftr-498	1668	1	iv	iv	X
ftr-498	1668	2	,	,	PUNCT
ftr-498	1668	3	§	§	PROPN
ftr-498	1668	4	26	26	NUM
ftr-498	1668	5	.	.	PUNCT
ftr-498	1669	1	[	[	X
ftr-498	1669	2	vol	vol	NOUN
ftr-498	1669	3	1:8	1:8	NUM
ftr-498	1669	4	harper	harper	NOUN
ftr-498	1669	5	and	and	CCONJ
ftr-498	1669	6	its	its	PRON
ftr-498	1669	7	aftermiath	aftermiath	ADJ
ftr-498	1669	8	tional	tional	ADJ
ftr-498	1669	9	provisions	provision	NOUN
ftr-498	1669	10	designed	design	VERB
ftr-498	1669	11	to	to	PART
ftr-498	1669	12	protect	protect	VERB
ftr-498	1669	13	the	the	DET
ftr-498	1669	14	public	public	ADJ
ftr-498	1669	15	purse	purse	NOUN
ftr-498	1669	16	would	would	AUX
ftr-498	1669	17	be	be	AUX
ftr-498	1669	18	to	to	PART
ftr-498	1669	19	rifle	rifle	VERB
ftr-498	1669	20	it	it	PRON
ftr-498	1669	21	.	.	PUNCT
ftr-498	1670	1	they	they	PRON
ftr-498	1670	2	stand	stand	VERB
ftr-498	1670	3	to	to	PART
ftr-498	1670	4	benefit	benefit	VERB
ftr-498	1670	5	financially	financially	ADV
ftr-498	1670	6	if	if	SCONJ
ftr-498	1670	7	the	the	DET
ftr-498	1670	8	state	state	NOUN
ftr-498	1670	9	must	must	AUX
ftr-498	1670	10	exempt	exempt	VERB
ftr-498	1670	11	them	they	PRON
ftr-498	1670	12	from	from	ADP
ftr-498	1670	13	state	state	NOUN
ftr-498	1670	14	income	income	NOUN
ftr-498	1670	15	tax	tax	NOUN
ftr-498	1670	16	to	to	ADP
ftr-498	1670	17	the	the	DET
ftr-498	1670	18	same	same	ADJ
ftr-498	1670	19	degree	degree	NOUN
ftr-498	1670	20	that	that	PRON
ftr-498	1670	21	it	it	PRON
ftr-498	1670	22	exempted	exempt	VERB
ftr-498	1670	23	or	or	CCONJ
ftr-498	1670	24	continues	continue	VERB
ftr-498	1670	25	to	to	PART
ftr-498	1670	26	exempt	exempt	VERB
ftr-498	1670	27	state	state	NOUN
ftr-498	1670	28	pensioners	pensioner	NOUN
ftr-498	1670	29	;	;	PUNCT
ftr-498	1670	30	they	they	PRON
ftr-498	1670	31	gain	gain	VERB
ftr-498	1670	32	nothing	nothing	PRON
ftr-498	1670	33	if	if	SCONJ
ftr-498	1670	34	the	the	DET
ftr-498	1670	35	state	state	NOUN
ftr-498	1670	36	may	may	AUX
ftr-498	1670	37	discontinue	discontinue	VERB
ftr-498	1670	38	state	state	NOUN
ftr-498	1670	39	workers	worker	NOUN
ftr-498	1670	40	'	'	PART
ftr-498	1670	41	exemptions	exemption	NOUN
ftr-498	1670	42	and	and	CCONJ
ftr-498	1670	43	instead	instead	ADV
ftr-498	1670	44	supplement	supplement	VERB
ftr-498	1670	45	their	their	PRON
ftr-498	1670	46	pensions	pension	NOUN
ftr-498	1670	47	while	while	SCONJ
ftr-498	1670	48	simultaneously	simultaneously	ADV
ftr-498	1670	49	taxing	tax	VERB
ftr-498	1670	50	them	they	PRON
ftr-498	1670	51	.	.	PUNCT
ftr-498	1671	1	one	one	NUM
ftr-498	1671	2	suit	suit	NOUN
ftr-498	1671	3	of	of	ADP
ftr-498	1671	4	this	this	DET
ftr-498	1671	5	type	type	NOUN
ftr-498	1671	6	has	have	AUX
ftr-498	1671	7	already	already	ADV
ftr-498	1671	8	been	be	AUX
ftr-498	1671	9	filed	file	VERB
ftr-498	1671	10	.	.	PUNCT
ftr-498	1672	1	it	it	PRON
ftr-498	1672	2	proved	prove	VERB
ftr-498	1672	3	unsuccessful	unsuccessful	ADJ
ftr-498	1672	4	.	.	PUNCT
ftr-498	1673	1	in	in	ADP
ftr-498	1673	2	mcclead	mcclead	ADJ
ftr-498	1673	3	v.	v.	ADP
ftr-498	1673	4	pima	pima	PROPN
ftr-498	1673	5	county,232	county,232	PROPN
ftr-498	1674	1	the	the	DET
ftr-498	1674	2	arizona	arizona	PROPN
ftr-498	1674	3	court	court	PROPN
ftr-498	1674	4	of	of	ADP
ftr-498	1674	5	appeals	appeals	PROPN
ftr-498	1674	6	ruled	rule	VERB
ftr-498	1674	7	that	that	SCONJ
ftr-498	1674	8	the	the	DET
ftr-498	1674	9	state	state	NOUN
ftr-498	1674	10	's	's	PART
ftr-498	1674	11	extra	extra	ADJ
ftr-498	1674	12	compensation	compensation	NOUN
ftr-498	1674	13	and	and	CCONJ
ftr-498	1674	14	gift	gift	NOUN
ftr-498	1674	15	clauses	clause	NOUN
ftr-498	1674	16	'	'	PART
ftr-498	1674	17	-	-	PUNCT
ftr-498	1674	18	"	"	PUNCT
ftr-498	1674	19	did	do	AUX
ftr-498	1674	20	not	not	PART
ftr-498	1674	21	proscribe	proscribe	VERB
ftr-498	1674	22	a	a	DET
ftr-498	1674	23	prospective	prospective	ADJ
ftr-498	1674	24	increase	increase	NOUN
ftr-498	1674	25	in	in	ADP
ftr-498	1674	26	state	state	NOUN
ftr-498	1674	27	workers	worker	NOUN
ftr-498	1674	28	'	'	PART
ftr-498	1674	29	pensions	pension	NOUN
ftr-498	1674	30	to	to	PART
ftr-498	1674	31	cancel	cancel	VERB
ftr-498	1674	32	their	their	PRON
ftr-498	1674	33	new	new	ADJ
ftr-498	1674	34	state	state	NOUN
ftr-498	1674	35	income	income	NOUN
ftr-498	1674	36	tax	tax	NOUN
ftr-498	1674	37	liability	liability	NOUN
ftr-498	1674	38	.	.	PUNCT
ftr-498	1675	1	the	the	DET
ftr-498	1675	2	court	court	NOUN
ftr-498	1675	3	based	base	VERB
ftr-498	1675	4	this	this	DET
ftr-498	1675	5	result	result	NOUN
ftr-498	1675	6	,	,	PUNCT
ftr-498	1675	7	however	however	ADV
ftr-498	1675	8	,	,	PUNCT
ftr-498	1675	9	on	on	ADP
ftr-498	1675	10	what	what	PRON
ftr-498	1675	11	might	might	AUX
ftr-498	1675	12	seem	seem	VERB
ftr-498	1675	13	a	a	DET
ftr-498	1675	14	tenuous	tenuous	ADJ
ftr-498	1675	15	ground	ground	NOUN
ftr-498	1675	16	.	.	PUNCT
ftr-498	1676	1	it	it	PRON
ftr-498	1676	2	did	do	AUX
ftr-498	1676	3	not	not	PART
ftr-498	1676	4	declare	declare	VERB
ftr-498	1676	5	that	that	SCONJ
ftr-498	1676	6	the	the	DET
ftr-498	1676	7	taxpayers	taxpayer	NOUN
ftr-498	1676	8	who	who	PRON
ftr-498	1676	9	brought	bring	VERB
ftr-498	1676	10	suit	suit	NOUN
ftr-498	1676	11	lacked	lack	VERB
ftr-498	1676	12	standing	stand	VERB
ftr-498	1676	13	,	,	PUNCT
ftr-498	1676	14	although	although	SCONJ
ftr-498	1676	15	in	in	ADP
ftr-498	1676	16	the	the	DET
ftr-498	1676	17	absence	absence	NOUN
ftr-498	1676	18	of	of	ADP
ftr-498	1676	19	a	a	DET
ftr-498	1676	20	legislative	legislative	ADJ
ftr-498	1676	21	amendment	amendment	NOUN
ftr-498	1676	22	passed	pass	VERB
ftr-498	1676	23	ten	ten	NUM
ftr-498	1676	24	years	year	NOUN
ftr-498	1676	25	before	before	SCONJ
ftr-498	1676	26	it	it	PRON
ftr-498	1676	27	might	might	AUX
ftr-498	1676	28	have	have	AUX
ftr-498	1676	29	done	do	VERB
ftr-498	1676	30	so.24	so.24	ADV
ftr-498	1676	31	the	the	DET
ftr-498	1676	32	court	court	NOUN
ftr-498	1676	33	held	hold	VERB
ftr-498	1676	34	,	,	PUNCT
ftr-498	1676	35	rather	rather	ADV
ftr-498	1676	36	,	,	PUNCT
ftr-498	1676	37	that	that	SCONJ
ftr-498	1676	38	the	the	DET
ftr-498	1676	39	extra	extra	PROPN
ftr-498	1676	40	compensation	compensation	NOUN
ftr-498	1676	41	clause	clause	NOUN
ftr-498	1676	42	applied	apply	VERB
ftr-498	1676	43	solely	solely	ADV
ftr-498	1676	44	to	to	ADP
ftr-498	1676	45	payments	payment	NOUN
ftr-498	1676	46	made	make	VERB
ftr-498	1676	47	from	from	ADP
ftr-498	1676	48	the	the	DET
ftr-498	1676	49	public	public	ADJ
ftr-498	1676	50	treasury	treasury	NOUN
ftr-498	1676	51	,	,	PUNCT
ftr-498	1676	52	and	and	CCONJ
ftr-498	1676	53	that	that	SCONJ
ftr-498	1676	54	the	the	DET
ftr-498	1676	55	pension	pension	NOUN
ftr-498	1676	56	increases	increase	NOUN
ftr-498	1676	57	were	be	AUX
ftr-498	1676	58	instead	instead	ADV
ftr-498	1676	59	paid	pay	VERB
ftr-498	1676	60	from	from	ADP
ftr-498	1676	61	separate	separate	ADJ
ftr-498	1676	62	pension	pension	NOUN
ftr-498	1676	63	funds	fund	NOUN
ftr-498	1676	64	which	which	PRON
ftr-498	1676	65	the	the	DET
ftr-498	1676	66	arizona	arizona	PROPN
ftr-498	1676	67	constitution	constitution	NOUN
ftr-498	1676	68	's	's	PART
ftr-498	1676	69	limitations	limitation	NOUN
ftr-498	1676	70	did	do	AUX
ftr-498	1676	71	not	not	PART
ftr-498	1676	72	reach	reach	VERB
ftr-498	1676	73	.	.	PUNCT
ftr-498	1676	74	"	"	PUNCT
ftr-498	1677	1	'	'	PUNCT
ftr-498	1677	2	this	this	PRON
ftr-498	1677	3	seems	seem	VERB
ftr-498	1677	4	an	an	DET
ftr-498	1677	5	odd	odd	ADJ
ftr-498	1677	6	happenstance	happenstance	NOUN
ftr-498	1677	7	on	on	ADP
ftr-498	1677	8	which	which	PRON
ftr-498	1677	9	to	to	PART
ftr-498	1677	10	rest	rest	VERB
ftr-498	1677	11	so	so	ADV
ftr-498	1677	12	crucial	crucial	ADJ
ftr-498	1677	13	a	a	DET
ftr-498	1677	14	ruling	ruling	NOUN
ftr-498	1677	15	.	.	PUNCT
ftr-498	1678	1	perhaps	perhaps	ADV
ftr-498	1678	2	the	the	DET
ftr-498	1678	3	court	court	NOUN
ftr-498	1678	4	did	do	AUX
ftr-498	1678	5	not	not	PART
ftr-498	1678	6	care	care	VERB
ftr-498	1678	7	,	,	PUNCT
ftr-498	1678	8	however	however	ADV
ftr-498	1678	9	,	,	PUNCT
ftr-498	1678	10	so	so	ADV
ftr-498	1678	11	long	long	ADV
ftr-498	1678	12	as	as	SCONJ
ftr-498	1678	13	the	the	DET
ftr-498	1678	14	tool	tool	NOUN
ftr-498	1678	15	did	do	VERB
ftr-498	1678	16	the	the	DET
ftr-498	1678	17	job	job	NOUN
ftr-498	1678	18	.	.	PUNCT
ftr-498	1678	19	"	"	PUNCT
ftr-498	1679	1	6	6	NUM
ftr-498	1679	2	in	in	ADP
ftr-498	1679	3	any	any	DET
ftr-498	1679	4	event	event	NOUN
ftr-498	1679	5	,	,	PUNCT
ftr-498	1679	6	the	the	DET
ftr-498	1679	7	court	court	NOUN
ftr-498	1679	8	's	's	PART
ftr-498	1679	9	rejection	rejection	NOUN
ftr-498	1679	10	of	of	ADP
ftr-498	1679	11	the	the	DET
ftr-498	1679	12	plaintiffs	plaintiff	NOUN
ftr-498	1679	13	'	'	PART
ftr-498	1679	14	gift	gift	NOUN
ftr-498	1679	15	clause	clause	NOUN
ftr-498	1679	16	challenge	challenge	NOUN
ftr-498	1679	17	was	be	AUX
ftr-498	1679	18	simpler	simple	ADJ
ftr-498	1679	19	and	and	CCONJ
ftr-498	1679	20	more	more	ADV
ftr-498	1679	21	predictable	predictable	ADJ
ftr-498	1679	22	.	.	PUNCT
ftr-498	1680	1	pension	pension	NOUN
ftr-498	1680	2	increases	increase	NOUN
ftr-498	1680	3	,	,	PUNCT
ftr-498	1680	4	it	it	PRON
ftr-498	1680	5	said	say	VERB
ftr-498	1680	6	,	,	PUNCT
ftr-498	1680	7	were	be	AUX
ftr-498	1680	8	not	not	PART
ftr-498	1680	9	gratuities	gratuity	NOUN
ftr-498	1680	10	but	but	CCONJ
ftr-498	1680	11	deferred	defer	VERB
ftr-498	1680	12	compensation.2	compensation.2	PROPN
ftr-498	1680	13	7	7	NUM
ftr-498	1680	14	moreover	moreover	ADV
ftr-498	1680	15	,	,	PUNCT
ftr-498	1680	16	the	the	DET
ftr-498	1680	17	announced	announce	VERB
ftr-498	1680	18	increases	increase	NOUN
ftr-498	1680	19	did	do	AUX
ftr-498	1680	20	not	not	PART
ftr-498	1680	21	offend	offend	VERB
ftr-498	1680	22	the	the	DET
ftr-498	1680	23	purpose	purpose	NOUN
ftr-498	1680	24	of	of	ADP
ftr-498	1680	25	the	the	DET
ftr-498	1680	26	gift	gift	NOUN
ftr-498	1680	27	clause	clause	NOUN
ftr-498	1680	28	because	because	SCONJ
ftr-498	1680	29	the	the	DET
ftr-498	1680	30	legislature	legislature	NOUN
ftr-498	1680	31	's	's	PART
ftr-498	1680	32	goal	goal	NOUN
ftr-498	1680	33	was	be	AUX
ftr-498	1680	34	to	to	PART
ftr-498	1680	35	avoid	avoid	VERB
ftr-498	1680	36	cheating	cheat	VERB
ftr-498	1680	37	state	state	NOUN
ftr-498	1680	38	workers	worker	NOUN
ftr-498	1680	39	and	and	CCONJ
ftr-498	1680	40	to	to	PART
ftr-498	1680	41	honor	honor	VERB
ftr-498	1680	42	their	their	PRON
ftr-498	1680	43	pension	pension	NOUN
ftr-498	1680	44	rights	right	NOUN
ftr-498	1680	45	while	while	SCONJ
ftr-498	1680	46	meeting	meet	VERB
ftr-498	1680	47	the	the	DET
ftr-498	1680	48	state	state	NOUN
ftr-498	1680	49	's	's	PART
ftr-498	1680	50	federal	federal	ADJ
ftr-498	1680	51	constitutional	constitutional	ADJ
ftr-498	1680	52	obligations	obligation	NOUN
ftr-498	1680	53	in	in	ADP
ftr-498	1680	54	the	the	DET
ftr-498	1680	55	least	least	ADV
ftr-498	1680	56	costly	costly	ADJ
ftr-498	1680	57	manner	manner	NOUN
ftr-498	1680	58	,	,	PUNCT
ftr-498	1680	59	not	not	PART
ftr-498	1680	60	to	to	PART
ftr-498	1680	61	raid	raid	VERB
ftr-498	1680	62	the	the	DET
ftr-498	1680	63	public	public	ADJ
ftr-498	1680	64	fisc	fisc	NOUN
ftr-498	1680	65	for	for	ADP
ftr-498	1680	66	the	the	DET
ftr-498	1680	67	sake	sake	NOUN
ftr-498	1680	68	of	of	ADP
ftr-498	1680	69	lawmakers	lawmaker	NOUN
ftr-498	1680	70	'	'	PART
ftr-498	1680	71	friends	friend	NOUN
ftr-498	1680	72	.	.	PUNCT
ftr-498	1680	73	"	"	PUNCT
ftr-498	1681	1	the	the	DET
ftr-498	1681	2	plaintiffs	plaintiff	NOUN
ftr-498	1681	3	'	'	PART
ftr-498	1681	4	claim	claim	NOUN
ftr-498	1681	5	was	be	AUX
ftr-498	1681	6	therefore	therefore	ADV
ftr-498	1681	7	doubly	doubly	ADV
ftr-498	1681	8	flawed	flawed	ADJ
ftr-498	1681	9	.	.	PUNCT
ftr-498	1682	1	it	it	PRON
ftr-498	1682	2	is	be	AUX
ftr-498	1682	3	hard	hard	ADJ
ftr-498	1682	4	to	to	PART
ftr-498	1682	5	say	say	VERB
ftr-498	1682	6	how	how	SCONJ
ftr-498	1682	7	future	future	ADJ
ftr-498	1682	8	suits	suit	NOUN
ftr-498	1682	9	will	will	AUX
ftr-498	1682	10	fare	fare	VERB
ftr-498	1682	11	in	in	ADP
ftr-498	1682	12	other	other	ADJ
ftr-498	1682	13	states	state	NOUN
ftr-498	1682	14	,	,	PUNCT
ftr-498	1682	15	should	should	AUX
ftr-498	1682	16	they	they	PRON
ftr-498	1682	17	be	be	AUX
ftr-498	1682	18	launched	launch	VERB
ftr-498	1682	19	.	.	PUNCT
ftr-498	1683	1	mcclead	mcclead	ADJ
ftr-498	1683	2	might	might	AUX
ftr-498	1683	3	in	in	ADP
ftr-498	1683	4	retrospect	retrospect	NOUN
ftr-498	1683	5	appear	appear	VERB
ftr-498	1683	6	prophetic	prophetic	ADJ
ftr-498	1683	7	;	;	PUNCT
ftr-498	1683	8	it	it	PRON
ftr-498	1683	9	might	might	AUX
ftr-498	1683	10	also	also	ADV
ftr-498	1683	11	seem	seem	VERB
ftr-498	1683	12	an	an	DET
ftr-498	1683	13	oddity	oddity	NOUN
ftr-498	1683	14	.	.	PUNCT
ftr-498	1684	1	given	give	VERB
ftr-498	1684	2	the	the	DET
ftr-498	1684	3	large	large	ADJ
ftr-498	1684	4	sums	sum	NOUN
ftr-498	1684	5	at	at	ADP
ftr-498	1684	6	stake	stake	NOUN
ftr-498	1684	7	,	,	PUNCT
ftr-498	1684	8	however	however	ADV
ftr-498	1684	9	,	,	PUNCT
ftr-498	1684	10	it	it	PRON
ftr-498	1684	11	would	would	AUX
ftr-498	1684	12	be	be	AUX
ftr-498	1684	13	curious	curious	ADJ
ftr-498	1684	14	if	if	SCONJ
ftr-498	1684	15	similar	similar	ADJ
ftr-498	1684	16	dramas	drama	NOUN
ftr-498	1684	17	were	be	AUX
ftr-498	1684	18	not	not	PART
ftr-498	1684	19	played	play	VERB
ftr-498	1684	20	out	out	ADP
ftr-498	1684	21	in	in	ADP
ftr-498	1684	22	a	a	DET
ftr-498	1684	23	host	host	NOUN
ftr-498	1684	24	of	of	ADP
ftr-498	1684	25	other	other	ADJ
ftr-498	1684	26	states	state	NOUN
ftr-498	1684	27	.	.	PUNCT
ftr-498	1685	1	whether	whether	SCONJ
ftr-498	1685	2	the	the	DET
ftr-498	1685	3	232	232	NUM
ftr-498	1685	4	.	.	NOUN
ftr-498	1685	5	849	849	NUM
ftr-498	1685	6	p.2d	p.2d	SYM
ftr-498	1685	7	1378	1378	NUM
ftr-498	1685	8	(	(	PUNCT
ftr-498	1685	9	ariz	ariz	PROPN
ftr-498	1685	10	.	.	PUNCT
ftr-498	1686	1	ct	ct	PROPN
ftr-498	1686	2	.	.	PUNCT
ftr-498	1686	3	app	app	PROPN
ftr-498	1686	4	.	.	PROPN
ftr-498	1686	5	1992	1992	NUM
ftr-498	1686	6	)	)	PUNCT
ftr-498	1686	7	.	.	PUNCT
ftr-498	1687	1	233	233	NUM
ftr-498	1687	2	.	.	PUNCT
ftr-498	1688	1	ariz	ariz	PROPN
ftr-498	1688	2	.	.	PUNCT
ftr-498	1689	1	const	const	PROPN
ftr-498	1689	2	.	.	PUNCT
ftr-498	1690	1	art	art	NOUN
ftr-498	1690	2	.	.	PUNCT
ftr-498	1691	1	iv	iv	X
ftr-498	1691	2	,	,	PUNCT
ftr-498	1691	3	pt	pt	NOUN
ftr-498	1691	4	.	.	PROPN
ftr-498	1691	5	2	2	NUM
ftr-498	1691	6	,	,	PUNCT
ftr-498	1691	7	§	§	PROPN
ftr-498	1691	8	17	17	NUM
ftr-498	1691	9	;	;	PUNCT
ftr-498	1691	10	art	art	NOUN
ftr-498	1691	11	.	.	PUNCT
ftr-498	1692	1	ix	ix	INTJ
ftr-498	1692	2	,	,	PUNCT
ftr-498	1692	3	§	§	PROPN
ftr-498	1692	4	7	7	NUM
ftr-498	1692	5	.	.	NOUN
ftr-498	1692	6	234	234	NUM
ftr-498	1692	7	.	.	PUNCT
ftr-498	1693	1	see	see	VERB
ftr-498	1693	2	mcclead	mcclead	ADJ
ftr-498	1693	3	,	,	PUNCT
ftr-498	1693	4	849	849	NUM
ftr-498	1693	5	p.2d	p.2d	NOUN
ftr-498	1693	6	at	at	ADP
ftr-498	1693	7	1382	1382	NUM
ftr-498	1693	8	-	-	SYM
ftr-498	1693	9	83	83	NUM
ftr-498	1693	10	.	.	PUNCT
ftr-498	1693	11	235	235	NUM
ftr-498	1693	12	.	.	PUNCT
ftr-498	1694	1	i	i	PRON
ftr-498	1694	2	d.	d.	PROPN
ftr-498	1694	3	at	at	ADP
ftr-498	1694	4	1385	1385	NUM
ftr-498	1694	5	-	-	SYM
ftr-498	1694	6	88	88	NUM
ftr-498	1694	7	.	.	PUNCT
ftr-498	1694	8	236	236	NUM
ftr-498	1694	9	.	.	PUNCT
ftr-498	1695	1	the	the	DET
ftr-498	1695	2	court	court	NOUN
ftr-498	1695	3	did	do	AUX
ftr-498	1695	4	note	note	VERB
ftr-498	1695	5	a	a	DET
ftr-498	1695	6	possible	possible	ADJ
ftr-498	1695	7	alternative	alternative	ADJ
ftr-498	1695	8	rationale	rationale	NOUN
ftr-498	1695	9	for	for	ADP
ftr-498	1695	10	its	its	PRON
ftr-498	1695	11	decision	decision	NOUN
ftr-498	1695	12	which	which	PRON
ftr-498	1695	13	the	the	DET
ftr-498	1695	14	california	california	PROPN
ftr-498	1695	15	supreme	supreme	PROPN
ftr-498	1695	16	court	court	PROPN
ftr-498	1695	17	invoked	invoke	VERB
ftr-498	1695	18	long	long	ADV
ftr-498	1695	19	ago	ago	ADV
ftr-498	1695	20	.	.	PUNCT
ftr-498	1696	1	see	see	VERB
ftr-498	1696	2	sweesy	sweesy	NOUN
ftr-498	1696	3	v.	v.	ADP
ftr-498	1696	4	los	los	PROPN
ftr-498	1696	5	angeles	angeles	PROPN
ftr-498	1696	6	county	county	PROPN
ftr-498	1696	7	,	,	PUNCT
ftr-498	1696	8	110	110	NUM
ftr-498	1696	9	p.2d	p.2d	SYM
ftr-498	1696	10	37	37	NUM
ftr-498	1696	11	(	(	PUNCT
ftr-498	1696	12	cal	cal	NUM
ftr-498	1696	13	.	.	PUNCT
ftr-498	1696	14	1941	1941	NUM
ftr-498	1696	15	)	)	PUNCT
ftr-498	1696	16	.	.	PUNCT
ftr-498	1697	1	once	once	SCONJ
ftr-498	1697	2	pension	pension	NOUN
ftr-498	1697	3	rights	right	NOUN
ftr-498	1697	4	vest	vest	NOUN
ftr-498	1697	5	,	,	PUNCT
ftr-498	1697	6	the	the	DET
ftr-498	1697	7	state	state	NOUN
ftr-498	1697	8	of	of	ADP
ftr-498	1697	9	arizona	arizona	PROPN
ftr-498	1697	10	had	have	AUX
ftr-498	1697	11	argued	argue	VERB
ftr-498	1697	12	,	,	PUNCT
ftr-498	1697	13	benefits	benefit	NOUN
ftr-498	1697	14	may	may	AUX
ftr-498	1697	15	be	be	AUX
ftr-498	1697	16	increased	increase	VERB
ftr-498	1697	17	without	without	ADP
ftr-498	1697	18	fear	fear	NOUN
ftr-498	1697	19	of	of	ADP
ftr-498	1697	20	violating	violate	VERB
ftr-498	1697	21	the	the	DET
ftr-498	1697	22	extra	extra	ADJ
ftr-498	1697	23	compensation	compensation	NOUN
ftr-498	1697	24	or	or	CCONJ
ftr-498	1697	25	gift	gift	NOUN
ftr-498	1697	26	clause	clause	NOUN
ftr-498	1697	27	.	.	PUNCT
ftr-498	1698	1	the	the	DET
ftr-498	1698	2	arizona	arizona	PROPN
ftr-498	1698	3	court	court	PROPN
ftr-498	1698	4	of	of	ADP
ftr-498	1698	5	appeals	appeals	PROPN
ftr-498	1698	6	withheld	withhold	VERB
ftr-498	1698	7	judgment	judgment	NOUN
ftr-498	1698	8	on	on	ADP
ftr-498	1698	9	the	the	DET
ftr-498	1698	10	issue	issue	NOUN
ftr-498	1698	11	,	,	PUNCT
ftr-498	1698	12	finding	find	VERB
ftr-498	1698	13	additional	additional	ADJ
ftr-498	1698	14	support	support	NOUN
ftr-498	1698	15	for	for	ADP
ftr-498	1698	16	its	its	PRON
ftr-498	1698	17	holding	hold	VERB
ftr-498	1698	18	unnecessary	unnecessary	ADJ
ftr-498	1698	19	.	.	PUNCT
ftr-498	1699	1	mcclead	mcclead	ADJ
ftr-498	1699	2	,	,	PUNCT
ftr-498	1699	3	849	849	NUM
ftr-498	1699	4	p.2d	p.2d	NOUN
ftr-498	1699	5	at	at	ADP
ftr-498	1699	6	1389	1389	NUM
ftr-498	1699	7	n.19	n.19	NOUN
ftr-498	1699	8	.	.	PROPN
ftr-498	1699	9	237	237	NUM
ftr-498	1699	10	.	.	PUNCT
ftr-498	1700	1	mcclead	mcclead	ADJ
ftr-498	1700	2	,	,	PUNCT
ftr-498	1700	3	849	849	NUM
ftr-498	1700	4	p.2d	p.2d	NOUN
ftr-498	1700	5	at	at	ADP
ftr-498	1700	6	1388	1388	NUM
ftr-498	1700	7	.	.	PUNCT
ftr-498	1701	1	238	238	NUM
ftr-498	1701	2	.	.	PUNCT
ftr-498	1702	1	i	i	PRON
ftr-498	1702	2	d.	d.	PROPN
ftr-498	1702	3	at	at	ADP
ftr-498	1702	4	1388	1388	NUM
ftr-498	1702	5	-	-	SYM
ftr-498	1702	6	89	89	NUM
ftr-498	1702	7	.	.	PUNCT
ftr-498	1702	8	19931	19931	NUM
ftr-498	1702	9	florida	florida	PROPN
ftr-498	1702	10	tax	tax	PROPN
ftr-498	1702	11	review	review	NOUN
ftr-498	1702	12	prospect	prospect	NOUN
ftr-498	1702	13	of	of	ADP
ftr-498	1702	14	litigation	litigation	NOUN
ftr-498	1702	15	will	will	AUX
ftr-498	1702	16	deter	deter	VERB
ftr-498	1702	17	state	state	NOUN
ftr-498	1702	18	legislatures	legislature	NOUN
ftr-498	1702	19	from	from	ADP
ftr-498	1702	20	withdrawing	withdraw	VERB
ftr-498	1702	21	income	income	NOUN
ftr-498	1702	22	tax	tax	NOUN
ftr-498	1702	23	exemptions	exemption	NOUN
ftr-498	1702	24	from	from	ADP
ftr-498	1702	25	state	state	NOUN
ftr-498	1702	26	retirees	retiree	NOUN
ftr-498	1702	27	while	while	SCONJ
ftr-498	1702	28	compensating	compensate	VERB
ftr-498	1702	29	them	they	PRON
ftr-498	1702	30	for	for	ADP
ftr-498	1702	31	the	the	DET
ftr-498	1702	32	loss	loss	NOUN
ftr-498	1702	33	of	of	ADP
ftr-498	1702	34	this	this	DET
ftr-498	1702	35	benefit	benefit	NOUN
ftr-498	1702	36	will	will	AUX
ftr-498	1702	37	almost	almost	ADV
ftr-498	1702	38	certainly	certainly	ADV
ftr-498	1702	39	depend	depend	VERB
ftr-498	1702	40	upon	upon	SCONJ
ftr-498	1702	41	the	the	DET
ftr-498	1702	42	savings	saving	NOUN
ftr-498	1702	43	that	that	PRON
ftr-498	1702	44	states	state	NOUN
ftr-498	1702	45	could	could	AUX
ftr-498	1702	46	reap	reap	VERB
ftr-498	1702	47	from	from	ADP
ftr-498	1702	48	this	this	DET
ftr-498	1702	49	action	action	NOUN
ftr-498	1702	50	.	.	PUNCT
ftr-498	1703	1	a	a	DET
ftr-498	1703	2	state	state	NOUN
ftr-498	1703	3	's	's	PART
ftr-498	1703	4	response	response	NOUN
ftr-498	1703	5	is	be	AUX
ftr-498	1703	6	also	also	ADV
ftr-498	1703	7	likely	likely	ADJ
ftr-498	1703	8	to	to	PART
ftr-498	1703	9	take	take	VERB
ftr-498	1703	10	account	account	NOUN
ftr-498	1703	11	of	of	ADP
ftr-498	1703	12	any	any	DET
ftr-498	1703	13	shadow	shadow	NOUN
ftr-498	1703	14	that	that	SCONJ
ftr-498	1703	15	earlier	early	ADJ
ftr-498	1703	16	constructions	construction	NOUN
ftr-498	1703	17	of	of	ADP
ftr-498	1703	18	the	the	DET
ftr-498	1703	19	state	state	NOUN
ftr-498	1703	20	's	's	PART
ftr-498	1703	21	extra	extra	ADJ
ftr-498	1703	22	compensation	compensation	NOUN
ftr-498	1703	23	or	or	CCONJ
ftr-498	1703	24	gift	gift	NOUN
ftr-498	1703	25	clause	clause	NOUN
ftr-498	1703	26	and	and	CCONJ
ftr-498	1703	27	its	its	PRON
ftr-498	1703	28	rules	rule	NOUN
ftr-498	1703	29	governing	govern	VERB
ftr-498	1703	30	standing	stand	VERB
ftr-498	1703	31	cast	cast	VERB
ftr-498	1703	32	over	over	ADP
ftr-498	1703	33	this	this	DET
ftr-498	1703	34	apparently	apparently	ADV
ftr-498	1703	35	economical	economical	ADJ
ftr-498	1703	36	choice	choice	NOUN
ftr-498	1703	37	.	.	PUNCT
ftr-498	1704	1	vii	vii	PROPN
ftr-498	1704	2	.	.	PROPN
ftr-498	1704	3	conclusion	conclusion	NOUN
ftr-498	1704	4	"	"	PUNCT
ftr-498	1704	5	this	this	DET
ftr-498	1704	6	court	court	NOUN
ftr-498	1704	7	's	's	PART
ftr-498	1704	8	retroactivity	retroactivity	NOUN
ftr-498	1704	9	jurisprudence	jurisprudence	NOUN
ftr-498	1704	10	has	have	AUX
ftr-498	1704	11	become	become	VERB
ftr-498	1704	12	somewhat	somewhat	ADV
ftr-498	1704	13	chaotic	chaotic	ADJ
ftr-498	1704	14	in	in	ADP
ftr-498	1704	15	recent	recent	ADJ
ftr-498	1704	16	years	year	NOUN
ftr-498	1704	17	,	,	PUNCT
ftr-498	1704	18	"	"	PUNCT
ftr-498	1704	19	justice	justice	PROPN
ftr-498	1704	20	o'connor	o'connor	PROPN
ftr-498	1704	21	wrote	write	VERB
ftr-498	1704	22	in	in	ADP
ftr-498	1704	23	harper.239	harper.239	PROPN
ftr-498	1704	24	its	its	PRON
ftr-498	1704	25	most	most	ADV
ftr-498	1704	26	recent	recent	ADJ
ftr-498	1704	27	contribution	contribution	NOUN
ftr-498	1704	28	to	to	ADP
ftr-498	1704	29	that	that	DET
ftr-498	1704	30	jurisprudence	jurisprudence	NOUN
ftr-498	1704	31	does	do	VERB
ftr-498	1704	32	little	little	ADJ
ftr-498	1704	33	to	to	PART
ftr-498	1704	34	dissipate	dissipate	VERB
ftr-498	1704	35	the	the	DET
ftr-498	1704	36	confusion	confusion	NOUN
ftr-498	1704	37	.	.	PUNCT
ftr-498	1705	1	by	by	ADP
ftr-498	1705	2	basing	base	VERB
ftr-498	1705	3	its	its	PRON
ftr-498	1705	4	decision	decision	NOUN
ftr-498	1705	5	on	on	ADP
ftr-498	1705	6	beam	beam	PROPN
ftr-498	1705	7	's	's	PART
ftr-498	1705	8	repudiation	repudiation	NOUN
ftr-498	1705	9	of	of	ADP
ftr-498	1705	10	selective	selective	ADJ
ftr-498	1705	11	prospectivity	prospectivity	NOUN
ftr-498	1705	12	,	,	PUNCT
ftr-498	1705	13	the	the	DET
ftr-498	1705	14	court	court	NOUN
ftr-498	1705	15	left	leave	VERB
ftr-498	1705	16	uncertain	uncertain	ADJ
ftr-498	1705	17	the	the	DET
ftr-498	1705	18	vitality	vitality	NOUN
ftr-498	1705	19	of	of	ADP
ftr-498	1705	20	purely	purely	ADV
ftr-498	1705	21	prospective	prospective	ADJ
ftr-498	1705	22	holdings	holding	NOUN
ftr-498	1705	23	in	in	ADP
ftr-498	1705	24	civil	civil	ADJ
ftr-498	1705	25	cases	case	NOUN
ftr-498	1705	26	.	.	PUNCT
ftr-498	1706	1	it	it	PRON
ftr-498	1706	2	also	also	ADV
ftr-498	1706	3	failed	fail	VERB
ftr-498	1706	4	to	to	PART
ftr-498	1706	5	clarify	clarify	VERB
ftr-498	1706	6	the	the	DET
ftr-498	1706	7	role	role	NOUN
ftr-498	1706	8	,	,	PUNCT
ftr-498	1706	9	if	if	SCONJ
ftr-498	1706	10	any	any	PRON
ftr-498	1706	11	,	,	PUNCT
ftr-498	1706	12	that	that	PRON
ftr-498	1706	13	chevron	chevron	NOUN
ftr-498	1706	14	oil	oil	NOUN
ftr-498	1706	15	still	still	ADV
ftr-498	1706	16	plays	play	VERB
ftr-498	1706	17	in	in	ADP
ftr-498	1706	18	determining	determine	VERB
ftr-498	1706	19	whether	whether	SCONJ
ftr-498	1706	20	a	a	DET
ftr-498	1706	21	new	new	ADJ
ftr-498	1706	22	decision	decision	NOUN
ftr-498	1706	23	applies	apply	VERB
ftr-498	1706	24	retroactively	retroactively	ADV
ftr-498	1706	25	in	in	ADP
ftr-498	1706	26	statute	statute	NOUN
ftr-498	1706	27	-	-	PUNCT
ftr-498	1706	28	oflimitations	oflimitation	NOUN
ftr-498	1706	29	cases	case	NOUN
ftr-498	1706	30	or	or	CCONJ
ftr-498	1706	31	more	more	ADV
ftr-498	1706	32	generally	generally	ADV
ftr-498	1706	33	.	.	PUNCT
ftr-498	1707	1	in	in	ADP
ftr-498	1707	2	addition	addition	NOUN
ftr-498	1707	3	,	,	PUNCT
ftr-498	1707	4	the	the	DET
ftr-498	1707	5	court	court	NOUN
ftr-498	1707	6	's	's	PART
ftr-498	1707	7	newly	newly	ADV
ftr-498	1707	8	manufactured	manufacture	VERB
ftr-498	1707	9	"	"	PUNCT
ftr-498	1707	10	express	express	ADJ
ftr-498	1707	11	reservation	reservation	NOUN
ftr-498	1707	12	"	"	PUNCT
ftr-498	1707	13	and	and	CCONJ
ftr-498	1707	14	"	"	PUNCT
ftr-498	1707	15	equal	equal	ADJ
ftr-498	1707	16	treatment	treatment	NOUN
ftr-498	1707	17	"	"	PUNCT
ftr-498	1707	18	rules	rule	NOUN
ftr-498	1707	19	for	for	ADP
ftr-498	1707	20	retroactive	retroactive	ADJ
ftr-498	1707	21	application	application	NOUN
ftr-498	1707	22	ensure	ensure	VERB
ftr-498	1707	23	that	that	SCONJ
ftr-498	1707	24	many	many	ADJ
ftr-498	1707	25	litigants	litigant	NOUN
ftr-498	1707	26	will	will	AUX
ftr-498	1707	27	suffer	suffer	VERB
ftr-498	1707	28	genuine	genuine	ADJ
ftr-498	1707	29	and	and	CCONJ
ftr-498	1707	30	unfair	unfair	ADJ
ftr-498	1707	31	hardship	hardship	NOUN
ftr-498	1707	32	as	as	SCONJ
ftr-498	1707	33	the	the	DET
ftr-498	1707	34	court	court	NOUN
ftr-498	1707	35	delays	delay	VERB
ftr-498	1707	36	in	in	ADP
ftr-498	1707	37	deciding	decide	VERB
ftr-498	1707	38	which	which	DET
ftr-498	1707	39	approach	approach	NOUN
ftr-498	1707	40	to	to	PART
ftr-498	1707	41	adopt	adopt	VERB
ftr-498	1707	42	towards	towards	ADP
ftr-498	1707	43	civil	civil	ADJ
ftr-498	1707	44	retroactivity	retroactivity	NOUN
ftr-498	1707	45	.	.	PUNCT
ftr-498	1708	1	its	its	PRON
ftr-498	1708	2	cryptic	cryptic	ADJ
ftr-498	1708	3	assertions	assertion	NOUN
ftr-498	1708	4	about	about	ADP
ftr-498	1708	5	the	the	DET
ftr-498	1708	6	ways	way	NOUN
ftr-498	1708	7	in	in	ADP
ftr-498	1708	8	which	which	PRON
ftr-498	1708	9	equitable	equitable	ADJ
ftr-498	1708	10	considerations	consideration	NOUN
ftr-498	1708	11	can	can	AUX
ftr-498	1708	12	shape	shape	VERB
ftr-498	1708	13	remedies	remedy	NOUN
ftr-498	1708	14	in	in	ADP
ftr-498	1708	15	particular	particular	ADJ
ftr-498	1708	16	cases	case	NOUN
ftr-498	1708	17	if	if	SCONJ
ftr-498	1708	18	a	a	DET
ftr-498	1708	19	new	new	ADJ
ftr-498	1708	20	constitutional	constitutional	ADJ
ftr-498	1708	21	holding	holding	NOUN
ftr-498	1708	22	applies	apply	VERB
ftr-498	1708	23	retroactively	retroactively	ADV
ftr-498	1708	24	,	,	PUNCT
ftr-498	1708	25	both	both	CCONJ
ftr-498	1708	26	in	in	ADP
ftr-498	1708	27	state	state	NOUN
ftr-498	1708	28	tax	tax	NOUN
ftr-498	1708	29	cases	case	NOUN
ftr-498	1708	30	and	and	CCONJ
ftr-498	1708	31	in	in	ADP
ftr-498	1708	32	other	other	ADJ
ftr-498	1708	33	civil	civil	ADJ
ftr-498	1708	34	disputes	dispute	NOUN
ftr-498	1708	35	,	,	PUNCT
ftr-498	1708	36	will	will	AUX
ftr-498	1708	37	fuel	fuel	VERB
ftr-498	1708	38	much	much	ADJ
ftr-498	1708	39	litigation	litigation	NOUN
ftr-498	1708	40	,	,	PUNCT
ftr-498	1708	41	error	error	NOUN
ftr-498	1708	42	,	,	PUNCT
ftr-498	1708	43	and	and	CCONJ
ftr-498	1708	44	annoyance	annoyance	NOUN
ftr-498	1708	45	.	.	PUNCT
ftr-498	1709	1	there	there	PRON
ftr-498	1709	2	is	be	VERB
ftr-498	1709	3	some	some	DET
ftr-498	1709	4	certainty	certainty	NOUN
ftr-498	1709	5	.	.	PUNCT
ftr-498	1710	1	davis	davis	PROPN
ftr-498	1710	2	itself	itself	PRON
ftr-498	1710	3	applies	apply	VERB
ftr-498	1710	4	retroactively	retroactively	ADV
ftr-498	1710	5	.	.	PUNCT
ftr-498	1711	1	moreover	moreover	ADV
ftr-498	1711	2	,	,	PUNCT
ftr-498	1711	3	despite	despite	SCONJ
ftr-498	1711	4	some	some	DET
ftr-498	1711	5	instability	instability	NOUN
ftr-498	1711	6	in	in	ADP
ftr-498	1711	7	the	the	DET
ftr-498	1711	8	court	court	NOUN
ftr-498	1711	9	's	's	PART
ftr-498	1711	10	opinion	opinion	NOUN
ftr-498	1711	11	in	in	ADP
ftr-498	1711	12	mckesson	mckesson	PROPN
ftr-498	1711	13	,	,	PUNCT
ftr-498	1711	14	it	it	PRON
ftr-498	1711	15	also	also	ADV
ftr-498	1711	16	appears	appear	VERB
ftr-498	1711	17	that	that	SCONJ
ftr-498	1711	18	states	state	VERB
ftr-498	1711	19	that	that	PRON
ftr-498	1711	20	are	be	AUX
ftr-498	1711	21	guilty	guilty	ADJ
ftr-498	1711	22	of	of	ADP
ftr-498	1711	23	davis	davis	PROPN
ftr-498	1711	24	violations	violation	NOUN
ftr-498	1711	25	must	must	AUX
ftr-498	1711	26	now	now	ADV
ftr-498	1711	27	eliminate	eliminate	VERB
ftr-498	1711	28	in	in	ADP
ftr-498	1711	29	full	full	ADJ
ftr-498	1711	30	the	the	DET
ftr-498	1711	31	inequality	inequality	NOUN
ftr-498	1711	32	they	they	PRON
ftr-498	1711	33	created	create	VERB
ftr-498	1711	34	for	for	ADP
ftr-498	1711	35	all	all	DET
ftr-498	1711	36	open	open	ADJ
ftr-498	1711	37	tax	tax	NOUN
ftr-498	1711	38	years	year	NOUN
ftr-498	1711	39	,	,	PUNCT
ftr-498	1711	40	unless	unless	SCONJ
ftr-498	1711	41	they	they	PRON
ftr-498	1711	42	provided	provide	VERB
ftr-498	1711	43	federal	federal	ADJ
ftr-498	1711	44	retirees	retiree	NOUN
ftr-498	1711	45	with	with	ADP
ftr-498	1711	46	a	a	DET
ftr-498	1711	47	meaningful	meaningful	ADJ
ftr-498	1711	48	opportunity	opportunity	NOUN
ftr-498	1711	49	to	to	PART
ftr-498	1711	50	contest	contest	VERB
ftr-498	1711	51	the	the	DET
ftr-498	1711	52	constitutionality	constitutionality	NOUN
ftr-498	1711	53	of	of	ADP
ftr-498	1711	54	taxing	tax	VERB
ftr-498	1711	55	their	their	PRON
ftr-498	1711	56	pensions	pension	NOUN
ftr-498	1711	57	while	while	SCONJ
ftr-498	1711	58	exempting	exempt	VERB
ftr-498	1711	59	pensions	pension	NOUN
ftr-498	1711	60	paid	pay	VERB
ftr-498	1711	61	to	to	ADP
ftr-498	1711	62	state	state	NOUN
ftr-498	1711	63	workers	worker	NOUN
ftr-498	1711	64	.	.	PUNCT
ftr-498	1712	1	eliminating	eliminate	VERB
ftr-498	1712	2	the	the	DET
ftr-498	1712	3	inequality	inequality	NOUN
ftr-498	1712	4	means	mean	VERB
ftr-498	1712	5	paying	pay	VERB
ftr-498	1712	6	refunds	refund	NOUN
ftr-498	1712	7	to	to	ADP
ftr-498	1712	8	federal	federal	ADJ
ftr-498	1712	9	retirees	retiree	NOUN
ftr-498	1712	10	,	,	PUNCT
ftr-498	1712	11	taxing	tax	VERB
ftr-498	1712	12	state	state	NOUN
ftr-498	1712	13	pensions	pension	NOUN
ftr-498	1712	14	retroactively	retroactively	ADV
ftr-498	1712	15	,	,	PUNCT
ftr-498	1712	16	or	or	CCONJ
ftr-498	1712	17	combining	combine	VERB
ftr-498	1712	18	the	the	DET
ftr-498	1712	19	two	two	NUM
ftr-498	1712	20	to	to	PART
ftr-498	1712	21	erase	erase	VERB
ftr-498	1712	22	past	past	ADJ
ftr-498	1712	23	discrimination	discrimination	NOUN
ftr-498	1712	24	.	.	PUNCT
ftr-498	1713	1	in	in	ADP
ftr-498	1713	2	light	light	NOUN
ftr-498	1713	3	of	of	ADP
ftr-498	1713	4	mckesson	mckesson	PROPN
ftr-498	1713	5	's	's	PART
ftr-498	1713	6	reasoning	reasoning	NOUN
ftr-498	1713	7	,	,	PUNCT
ftr-498	1713	8	the	the	DET
ftr-498	1713	9	payment	payment	NOUN
ftr-498	1713	10	or	or	CCONJ
ftr-498	1713	11	recovery	recovery	NOUN
ftr-498	1713	12	of	of	ADP
ftr-498	1713	13	interest	interest	NOUN
ftr-498	1713	14	seems	seem	VERB
ftr-498	1713	15	constitutionally	constitutionally	ADV
ftr-498	1713	16	mandatory	mandatory	ADJ
ftr-498	1713	17	,	,	PUNCT
ftr-498	1713	18	though	though	SCONJ
ftr-498	1713	19	some	some	DET
ftr-498	1713	20	state	state	NOUN
ftr-498	1713	21	courts	court	NOUN
ftr-498	1713	22	are	be	AUX
ftr-498	1713	23	likely	likely	ADJ
ftr-498	1713	24	to	to	PART
ftr-498	1713	25	demur	demur	VERB
ftr-498	1713	26	.	.	PUNCT
ftr-498	1714	1	given	give	VERB
ftr-498	1714	2	many	many	ADJ
ftr-498	1714	3	states	state	NOUN
ftr-498	1714	4	'	'	PART
ftr-498	1714	5	contractual	contractual	ADJ
ftr-498	1714	6	liability	liability	NOUN
ftr-498	1714	7	to	to	ADP
ftr-498	1714	8	their	their	PRON
ftr-498	1714	9	retired	retire	VERB
ftr-498	1714	10	workers	worker	NOUN
ftr-498	1714	11	,	,	PUNCT
ftr-498	1714	12	simply	simply	ADV
ftr-498	1714	13	taxing	tax	VERB
ftr-498	1714	14	pensions	pension	NOUN
ftr-498	1714	15	retroactively	retroactively	ADV
ftr-498	1714	16	will	will	AUX
ftr-498	1714	17	be	be	AUX
ftr-498	1714	18	legally	legally	ADV
ftr-498	1714	19	as	as	ADV
ftr-498	1714	20	well	well	ADV
ftr-498	1714	21	as	as	ADP
ftr-498	1714	22	politically	politically	ADV
ftr-498	1714	23	impossible	impossible	ADJ
ftr-498	1714	24	.	.	PUNCT
ftr-498	1715	1	refunds	refund	NOUN
ftr-498	1715	2	to	to	ADP
ftr-498	1715	3	federal	federal	ADJ
ftr-498	1715	4	retirees	retiree	NOUN
ftr-498	1715	5	may	may	AUX
ftr-498	1715	6	seem	seem	VERB
ftr-498	1715	7	the	the	DET
ftr-498	1715	8	only	only	ADJ
ftr-498	1715	9	practicable	practicable	ADJ
ftr-498	1715	10	option	option	NOUN
ftr-498	1715	11	.	.	PUNCT
ftr-498	1716	1	one	one	NUM
ftr-498	1716	2	important	important	ADJ
ftr-498	1716	3	exception	exception	NOUN
ftr-498	1716	4	to	to	ADP
ftr-498	1716	5	this	this	DET
ftr-498	1716	6	conclusion	conclusion	NOUN
ftr-498	1716	7	,	,	PUNCT
ftr-498	1716	8	which	which	PRON
ftr-498	1716	9	state	state	NOUN
ftr-498	1716	10	legislatures	legislature	NOUN
ftr-498	1716	11	are	be	AUX
ftr-498	1716	12	constitutionally	constitutionally	ADV
ftr-498	1716	13	able	able	ADJ
ftr-498	1716	14	to	to	PART
ftr-498	1716	15	embrace	embrace	VERB
ftr-498	1716	16	,	,	PUNCT
ftr-498	1716	17	is	be	AUX
ftr-498	1716	18	to	to	PART
ftr-498	1716	19	tax	tax	VERB
ftr-498	1716	20	state	state	NOUN
ftr-498	1716	21	pensions	pension	NOUN
ftr-498	1716	22	retroactively	retroactively	ADV
ftr-498	1716	23	but	but	CCONJ
ftr-498	1716	24	to	to	ADP
ftr-498	1716	25	239	239	NUM
ftr-498	1716	26	.	.	PUNCT
ftr-498	1717	1	harper	harper	NOUN
ftr-498	1717	2	,	,	PUNCT
ftr-498	1717	3	113	113	NUM
ftr-498	1717	4	s.	s.	PROPN
ftr-498	1717	5	ct	ct	PROPN
ftr-498	1717	6	.	.	PUNCT
ftr-498	1718	1	at	at	ADP
ftr-498	1718	2	2526	2526	NUM
ftr-498	1718	3	(	(	PUNCT
ftr-498	1718	4	o'connor	o'connor	PROPN
ftr-498	1718	5	,	,	PUNCT
ftr-498	1718	6	j.	j.	PROPN
ftr-498	1718	7	,	,	PUNCT
ftr-498	1718	8	dissenting	dissent	VERB
ftr-498	1718	9	)	)	PUNCT
ftr-498	1718	10	.	.	PUNCT
ftr-498	1719	1	[	[	X
ftr-498	1719	2	vol	vol	NOUN
ftr-498	1719	3	1:8	1:8	NUM
ftr-498	1719	4	harper	harper	NOUN
ftr-498	1719	5	and	and	CCONJ
ftr-498	1719	6	its	its	PRON
ftr-498	1719	7	afiennath	afiennath	NOUN
ftr-498	1719	8	offset	offset	VERB
ftr-498	1719	9	those	those	DET
ftr-498	1719	10	taxes	taxis	NOUN
ftr-498	1719	11	and	and	CCONJ
ftr-498	1719	12	any	any	DET
ftr-498	1719	13	resulting	result	VERB
ftr-498	1719	14	federal	federal	ADJ
ftr-498	1719	15	taxes	taxis	NOUN
ftr-498	1719	16	by	by	ADP
ftr-498	1719	17	a	a	DET
ftr-498	1719	18	bonus	bonus	NOUN
ftr-498	1719	19	designed	design	VERB
ftr-498	1719	20	to	to	PART
ftr-498	1719	21	keep	keep	VERB
ftr-498	1719	22	state	state	NOUN
ftr-498	1719	23	pensioners	pensioner	NOUN
ftr-498	1719	24	as	as	ADV
ftr-498	1719	25	well	well	ADV
ftr-498	1719	26	compensated	compensate	VERB
ftr-498	1719	27	as	as	SCONJ
ftr-498	1719	28	they	they	PRON
ftr-498	1719	29	were	be	AUX
ftr-498	1719	30	.	.	PUNCT
ftr-498	1720	1	this	this	DET
ftr-498	1720	2	option	option	NOUN
ftr-498	1720	3	would	would	AUX
ftr-498	1720	4	presumably	presumably	ADV
ftr-498	1720	5	provide	provide	VERB
ftr-498	1720	6	adequate	adequate	ADJ
ftr-498	1720	7	damages	damage	NOUN
ftr-498	1720	8	even	even	ADV
ftr-498	1720	9	if	if	SCONJ
ftr-498	1720	10	it	it	PRON
ftr-498	1720	11	breached	breach	VERB
ftr-498	1720	12	the	the	DET
ftr-498	1720	13	state	state	NOUN
ftr-498	1720	14	's	's	PART
ftr-498	1720	15	employment	employment	NOUN
ftr-498	1720	16	contracts	contract	NOUN
ftr-498	1720	17	with	with	ADP
ftr-498	1720	18	its	its	PRON
ftr-498	1720	19	former	former	ADJ
ftr-498	1720	20	workers	worker	NOUN
ftr-498	1720	21	.	.	PUNCT
ftr-498	1721	1	whether	whether	SCONJ
ftr-498	1721	2	it	it	PRON
ftr-498	1721	3	would	would	AUX
ftr-498	1721	4	contravene	contravene	VERB
ftr-498	1721	5	state	state	NOUN
ftr-498	1721	6	constitutional	constitutional	ADJ
ftr-498	1721	7	provisions	provision	NOUN
ftr-498	1721	8	barring	bar	VERB
ftr-498	1721	9	the	the	DET
ftr-498	1721	10	payment	payment	NOUN
ftr-498	1721	11	of	of	ADP
ftr-498	1721	12	extra	extra	ADJ
ftr-498	1721	13	compensation	compensation	NOUN
ftr-498	1721	14	or	or	CCONJ
ftr-498	1721	15	gifts	gift	NOUN
ftr-498	1721	16	to	to	ADP
ftr-498	1721	17	workers	worker	NOUN
ftr-498	1721	18	whose	whose	DET
ftr-498	1721	19	employment	employment	NOUN
ftr-498	1721	20	contracts	contract	NOUN
ftr-498	1721	21	have	have	AUX
ftr-498	1721	22	been	be	AUX
ftr-498	1721	23	completed	complete	VERB
ftr-498	1721	24	is	be	AUX
ftr-498	1721	25	a	a	DET
ftr-498	1721	26	separate	separate	ADJ
ftr-498	1721	27	question	question	NOUN
ftr-498	1721	28	-	-	PUNCT
ftr-498	1721	29	a	a	DET
ftr-498	1721	30	question	question	NOUN
ftr-498	1721	31	,	,	PUNCT
ftr-498	1721	32	however	however	ADV
ftr-498	1721	33	,	,	PUNCT
ftr-498	1721	34	that	that	SCONJ
ftr-498	1721	35	many	many	ADJ
ftr-498	1721	36	state	state	NOUN
ftr-498	1721	37	courts	court	NOUN
ftr-498	1721	38	would	would	AUX
ftr-498	1721	39	probably	probably	ADV
ftr-498	1721	40	answer	answer	VERB
ftr-498	1721	41	negatively	negatively	ADV
ftr-498	1721	42	.	.	PUNCT
ftr-498	1722	1	another	another	DET
ftr-498	1722	2	attractive	attractive	ADJ
ftr-498	1722	3	alternative	alternative	NOUN
ftr-498	1722	4	to	to	ADP
ftr-498	1722	5	refunds	refund	NOUN
ftr-498	1722	6	,	,	PUNCT
ftr-498	1722	7	which	which	PRON
ftr-498	1722	8	might	might	AUX
ftr-498	1722	9	prove	prove	VERB
ftr-498	1722	10	even	even	ADV
ftr-498	1722	11	less	less	ADV
ftr-498	1722	12	expensive	expensive	ADJ
ftr-498	1722	13	than	than	ADP
ftr-498	1722	14	retroactive	retroactive	ADJ
ftr-498	1722	15	taxes	taxis	NOUN
ftr-498	1722	16	and	and	CCONJ
ftr-498	1722	17	bonuses	bonus	NOUN
ftr-498	1722	18	,	,	PUNCT
ftr-498	1722	19	is	be	AUX
ftr-498	1722	20	to	to	PART
ftr-498	1722	21	enter	enter	VERB
ftr-498	1722	22	into	into	ADP
ftr-498	1722	23	a	a	DET
ftr-498	1722	24	settlement	settlement	NOUN
ftr-498	1722	25	with	with	ADP
ftr-498	1722	26	the	the	DET
ftr-498	1722	27	federal	federal	ADJ
ftr-498	1722	28	government	government	NOUN
ftr-498	1722	29	.	.	PUNCT
ftr-498	1723	1	these	these	PRON
ftr-498	1723	2	and	and	CCONJ
ftr-498	1723	3	other	other	ADJ
ftr-498	1723	4	issues	issue	NOUN
ftr-498	1723	5	will	will	AUX
ftr-498	1723	6	now	now	ADV
ftr-498	1723	7	be	be	AUX
ftr-498	1723	8	litigated	litigate	VERB
ftr-498	1723	9	in	in	ADP
ftr-498	1723	10	state	state	NOUN
ftr-498	1723	11	courts	court	NOUN
ftr-498	1723	12	and	and	CCONJ
ftr-498	1723	13	debated	debate	VERB
ftr-498	1723	14	in	in	ADP
ftr-498	1723	15	state	state	NOUN
ftr-498	1723	16	legislatures	legislature	NOUN
ftr-498	1723	17	.	.	PUNCT
ftr-498	1724	1	in	in	ADP
ftr-498	1724	2	light	light	NOUN
ftr-498	1724	3	of	of	ADP
ftr-498	1724	4	the	the	DET
ftr-498	1724	5	legal	legal	ADJ
ftr-498	1724	6	uncertainty	uncertainty	NOUN
ftr-498	1724	7	surrounding	surround	VERB
ftr-498	1724	8	the	the	DET
ftr-498	1724	9	constitutional	constitutional	ADJ
ftr-498	1724	10	law	law	NOUN
ftr-498	1724	11	of	of	ADP
ftr-498	1724	12	civil	civil	ADJ
ftr-498	1724	13	remedies	remedy	NOUN
ftr-498	1724	14	and	and	CCONJ
ftr-498	1724	15	the	the	DET
ftr-498	1724	16	potential	potential	ADJ
ftr-498	1724	17	political	political	ADJ
ftr-498	1724	18	costs	cost	NOUN
ftr-498	1724	19	of	of	ADP
ftr-498	1724	20	continued	continue	VERB
ftr-498	1724	21	sparring	spar	VERB
ftr-498	1724	22	,	,	PUNCT
ftr-498	1724	23	settlements	settlement	NOUN
ftr-498	1724	24	between	between	ADP
ftr-498	1724	25	state	state	NOUN
ftr-498	1724	26	authorities	authority	NOUN
ftr-498	1724	27	and	and	CCONJ
ftr-498	1724	28	federal	federal	ADJ
ftr-498	1724	29	retirees	retiree	NOUN
ftr-498	1724	30	can	can	AUX
ftr-498	1724	31	be	be	AUX
ftr-498	1724	32	expected	expect	VERB
ftr-498	1724	33	.	.	PUNCT
ftr-498	1725	1	240	240	NUM
ftr-498	1725	2	nevertheless	nevertheless	ADV
ftr-498	1725	3	,	,	PUNCT
ftr-498	1725	4	davis	davis	PROPN
ftr-498	1725	5	-	-	PUNCT
ftr-498	1725	6	related	relate	VERB
ftr-498	1725	7	cases	case	NOUN
ftr-498	1725	8	are	be	AUX
ftr-498	1725	9	apt	apt	ADJ
ftr-498	1725	10	to	to	PART
ftr-498	1725	11	generate	generate	VERB
ftr-498	1725	12	enough	enough	ADJ
ftr-498	1725	13	novel	novel	NOUN
ftr-498	1725	14	case	case	NOUN
ftr-498	1725	15	law	law	NOUN
ftr-498	1725	16	to	to	PART
ftr-498	1725	17	provide	provide	VERB
ftr-498	1725	18	the	the	DET
ftr-498	1725	19	supreme	supreme	PROPN
ftr-498	1725	20	court	court	PROPN
ftr-498	1725	21	with	with	ADP
ftr-498	1725	22	plentiful	plentiful	ADJ
ftr-498	1725	23	opportunities	opportunity	NOUN
ftr-498	1725	24	to	to	PART
ftr-498	1725	25	disperse	disperse	VERB
ftr-498	1725	26	the	the	DET
ftr-498	1725	27	mist	mist	NOUN
ftr-498	1725	28	enveloping	envelop	VERB
ftr-498	1725	29	civil	civil	ADJ
ftr-498	1725	30	retroactivity	retroactivity	NOUN
ftr-498	1725	31	and	and	CCONJ
ftr-498	1725	32	remedial	remedial	ADJ
ftr-498	1725	33	doctrine	doctrine	NOUN
ftr-498	1725	34	,	,	PUNCT
ftr-498	1725	35	unless	unless	SCONJ
ftr-498	1725	36	congress	congress	PROPN
ftr-498	1725	37	resolves	resolve	VERB
ftr-498	1725	38	the	the	DET
ftr-498	1725	39	remaining	remain	VERB
ftr-498	1725	40	disputes	dispute	NOUN
ftr-498	1725	41	through	through	ADP
ftr-498	1725	42	national	national	ADJ
ftr-498	1725	43	legislation	legislation	NOUN
ftr-498	1725	44	.	.	PUNCT
ftr-498	1726	1	congress	congress	PROPN
ftr-498	1726	2	could	could	AUX
ftr-498	1726	3	confer	confer	VERB
ftr-498	1726	4	a	a	DET
ftr-498	1726	5	large	large	ADJ
ftr-498	1726	6	boon	boon	NOUN
ftr-498	1726	7	on	on	ADP
ftr-498	1726	8	a	a	DET
ftr-498	1726	9	number	number	NOUN
ftr-498	1726	10	of	of	ADP
ftr-498	1726	11	states	state	NOUN
ftr-498	1726	12	,	,	PUNCT
ftr-498	1726	13	at	at	ADP
ftr-498	1726	14	no	no	DET
ftr-498	1726	15	cost	cost	NOUN
ftr-498	1726	16	to	to	ADP
ftr-498	1726	17	the	the	DET
ftr-498	1726	18	federal	federal	ADJ
ftr-498	1726	19	government	government	NOUN
ftr-498	1726	20	,	,	PUNCT
ftr-498	1726	21	by	by	ADP
ftr-498	1726	22	allowing	allow	VERB
ftr-498	1726	23	states	state	NOUN
ftr-498	1726	24	to	to	PART
ftr-498	1726	25	pay	pay	VERB
ftr-498	1726	26	the	the	DET
ftr-498	1726	27	federal	federal	ADJ
ftr-498	1726	28	government	government	NOUN
ftr-498	1726	29	directly	directly	ADV
ftr-498	1726	30	for	for	ADP
ftr-498	1726	31	the	the	DET
ftr-498	1726	32	harm	harm	NOUN
ftr-498	1726	33	it	it	PRON
ftr-498	1726	34	likely	likely	ADV
ftr-498	1726	35	suffered	suffer	VERB
ftr-498	1726	36	as	as	ADP
ftr-498	1726	37	a	a	DET
ftr-498	1726	38	result	result	NOUN
ftr-498	1726	39	of	of	ADP
ftr-498	1726	40	their	their	PRON
ftr-498	1726	41	having	having	AUX
ftr-498	1726	42	taxed	tax	VERB
ftr-498	1726	43	federal	federal	ADJ
ftr-498	1726	44	pensions	pension	NOUN
ftr-498	1726	45	but	but	CCONJ
ftr-498	1726	46	not	not	PART
ftr-498	1726	47	state	state	NOUN
ftr-498	1726	48	retirement	retirement	NOUN
ftr-498	1726	49	income	income	NOUN
ftr-498	1726	50	.	.	PUNCT
ftr-498	1727	1	whether	whether	SCONJ
ftr-498	1727	2	congress	congress	PROPN
ftr-498	1727	3	will	will	AUX
ftr-498	1727	4	place	place	VERB
ftr-498	1727	5	the	the	DET
ftr-498	1727	6	interests	interest	NOUN
ftr-498	1727	7	of	of	ADP
ftr-498	1727	8	federal	federal	ADJ
ftr-498	1727	9	and	and	CCONJ
ftr-498	1727	10	state	state	NOUN
ftr-498	1727	11	treasuries	treasury	NOUN
ftr-498	1727	12	above	above	ADP
ftr-498	1727	13	some	some	DET
ftr-498	1727	14	federal	federal	ADJ
ftr-498	1727	15	pensioners	pensioner	NOUN
ftr-498	1727	16	'	'	PART
ftr-498	1727	17	desires	desire	NOUN
ftr-498	1727	18	for	for	ADP
ftr-498	1727	19	unearned	unearned	ADJ
ftr-498	1727	20	gains	gain	NOUN
ftr-498	1727	21	remains	remain	VERB
ftr-498	1727	22	to	to	PART
ftr-498	1727	23	be	be	AUX
ftr-498	1727	24	seen	see	VERB
ftr-498	1727	25	.	.	PUNCT
ftr-498	1728	1	240	240	X
ftr-498	1728	2	.	.	X
ftr-498	1728	3	see	see	VERB
ftr-498	1728	4	,	,	PUNCT
ftr-498	1728	5	e.g.	e.g.	ADV
ftr-498	1728	6	,	,	PUNCT
ftr-498	1728	7	andrea	andrea	PROPN
ftr-498	1728	8	l.t	l.t	PROPN
ftr-498	1728	9	.	.	PROPN
ftr-498	1728	10	peterson	peterson	PROPN
ftr-498	1728	11	,	,	PUNCT
ftr-498	1728	12	governor	governor	NOUN
ftr-498	1728	13	urges	urge	VERB
ftr-498	1728	14	settlement	settlement	NOUN
ftr-498	1728	15	with	with	ADP
ftr-498	1728	16	federal	federal	ADJ
ftr-498	1728	17	pensioners	pensioner	NOUN
ftr-498	1728	18	,	,	PUNCT
ftr-498	1728	19	5	5	NUM
ftr-498	1728	20	state	state	NOUN
ftr-498	1728	21	tax	tax	NOUN
ftr-498	1728	22	notes	note	NOUN
ftr-498	1728	23	300	300	NUM
ftr-498	1728	24	(	(	PUNCT
ftr-498	1728	25	aug	aug	PROPN
ftr-498	1728	26	.	.	PROPN
ftr-498	1728	27	9	9	NUM
ftr-498	1728	28	,	,	PUNCT
ftr-498	1728	29	1993	1993	NUM
ftr-498	1728	30	)	)	PUNCT
ftr-498	1728	31	(	(	PUNCT
ftr-498	1728	32	reporting	report	VERB
ftr-498	1728	33	governor	governor	NOUN
ftr-498	1728	34	wilder	wilder	NOUN
ftr-498	1728	35	's	's	PART
ftr-498	1728	36	call	call	NOUN
ftr-498	1728	37	for	for	ADP
ftr-498	1728	38	a	a	DET
ftr-498	1728	39	postharper	postharper	NOUN
ftr-498	1728	40	settlement	settlement	NOUN
ftr-498	1728	41	with	with	ADP
ftr-498	1728	42	federal	federal	ADJ
ftr-498	1728	43	retirees	retiree	NOUN
ftr-498	1728	44	in	in	ADP
ftr-498	1728	45	virginia	virginia	PROPN
ftr-498	1728	46	)	)	PUNCT
ftr-498	1728	47	.	.	PUNCT
ftr-498	1729	1	19931	19931	NUM